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原帖由 如花 于 2008-4-24 20:37 发表 
. {; B6 p/ O* b7 A+ b! b1 T$ k你仔细看看,哪里写了"如过买了房子马上就卖的话, 应该是INCOME"0 i! X& z6 |4 H6 v7 n0 e# n* ?
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你应该把全篇文章都贴出来- w: M$ e" P) ?: d3 N
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- c' u, j, T; l; q/ X% @"我买的房子的目的intention就是买来sell for profit的"
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( n) A* Q3 l. B7 FProfit既可以是capital gain, 也可以是income.% x; }8 R2 P7 b& u" i
这个问题的关键是你的房子是Capital asset还是Inventory. 如果是Capital asset,卖房的赢利是capital gain; 如果是Inventory卖房的赢利是income.
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"Capital assets, comprising tangible properties, such as land, buildings and equipment, and intangible properties, are identifiable assets that meet all of the following criteria: / f2 A) i) F) T& b, N2 c
2 f: } ?. U& B6 M4 M8 q1.Are held for use in the provision of services, for administrative purposes, for production of goods or for the maintenance, repair, development or construction of other capital assets;
" G$ F/ @ t" _1 R& s2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; 9 ]' b' i) |. l2 {" T- i
3.Are not intended for sale in the ordinary course of operations;
* R2 x# W4 w! e$ e% q" {9 h4.Are not held as part of a collection"
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capital gain is profit that results from the sale or exchange of a capital asset.
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0 s0 ?& s d3 D/ g* gInventory is a list for goods and materials, or those goods and materials that are ready or will be ready for sale.- H' d! M# ` T/ S: m2 ^
Any gain on its sale will be business income.
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: F/ A3 K0 X2 N ^( x你觉得买了房很快就买了, 它是符合Capital asset的定义呢,还是Inventory的定义?* g x" W" w% Z) P: V b& a% G* m
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说实话, 我很希望它是capital gain,这样我能少交税.你能给帮我提供一些税法上的支持吗? |
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