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原帖由 如花 于 2008-4-24 20:37 发表 & O' d6 x; }* u& h4 |
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" M3 v: y/ a4 M4 R$ r, x! P- r
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你应该把全篇文章都贴出来
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"我买的房子的目的intention就是买来sell for profit的" ( |! `- l. ^+ ^- s9 v. W. N
+ V" e& Q$ B' H2 Q2 q6 }Profit既可以是capital gain, 也可以是income.
. L' M. ~& _8 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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6 d' d) B' @/ k3 L% i& p: f k! ~"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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+ F2 ~; b9 k, J$ N' ~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; 5 `* y8 ~) h0 v3 {! l: R
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis;
- m3 _# z5 D+ U: [7 ^3.Are not intended for sale in the ordinary course of operations; 6 o& \- r. b* T, |
4.Are not held as part of a collection" / ~2 K6 M! m/ V% r3 O
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capital gain is profit that results from the sale or exchange of a capital asset.* ?- E+ ]( s: t+ X. u
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Inventory is a list for goods and materials, or those goods and materials that are ready or will be ready for sale.
) i, d8 H+ I0 z* ~4 _Any gain on its sale will be business income.1 x& Q7 r+ E& ?$ N1 c) ?
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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( j+ f# e% v: Q
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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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