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原帖由 如花 于 2008-4-24 20:37 发表 
2 G" @9 w) h9 _+ v" l$ _; y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"
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你应该把全篇文章都贴出来
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& U$ } S* l* r6 P# ~- @) ^ [/quote]; y8 o7 m9 R; Y2 t) V
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"我买的房子的目的intention就是买来sell for profit的" - {2 \2 o8 N0 [& c; V( p8 M
+ j: _ I# _1 i2 lProfit既可以是capital gain, 也可以是income.
2 S8 i; Z, D' H0 M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:
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- J: O s, Y* S4 s% ~6 C3 g9 ~1.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;
: J0 ~ v- U/ J+ ^' L2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; : }0 ?0 ^6 t# O( l& u
3.Are not intended for sale in the ordinary course of operations;
( W7 F8 t; U# u2 s7 s4.Are not held as part of a collection" , T9 N8 i% I1 V5 k" F+ J& x
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capital gain is profit that results from the sale or exchange of a capital asset.
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: |% u/ ^; u* K! V' h/ Z! aInventory is a list for goods and materials, or those goods and materials that are ready or will be ready for sale.# i8 |' \$ z; ]8 {, ^/ v& H; W" K
Any gain on its sale will be business income.$ H+ \0 D8 c8 v# Q
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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?, c% K8 L: V) m+ ~$ E
/ m" [! y$ E3 ~" [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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