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原帖由 如花 于 2008-4-24 20:37 发表 
0 c, `' g6 W( j, D% ?2 s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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; z. L1 _ \) F0 g7 y你应该把全篇文章都贴出来
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. L% E# ?6 {- r0 L: a' p" j* z Y [/quote]
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- }7 W; @4 s- L* u5 ^"我买的房子的目的intention就是买来sell for profit的"
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Profit既可以是capital gain, 也可以是income.2 h& E" s/ v! |8 F/ E* o; l( J
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.# g' {! A: e8 z4 |1 {) n6 q6 W( h
0 i: {6 ~9 p( g8 E0 X+ |1 Y+ }/ f"Capital assets, comprising tangible properties, such as land, buildings and equipment, and intangible properties, are identifiable assets that meet all of the following criteria: ' a D# {/ h; a! w
" Y; H- W, e. ?5 }' U# l4 }% R1.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;
% b' u! f( E) Z% s, R8 t1 y2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; ! a' M; R& y; ^
3.Are not intended for sale in the ordinary course of operations; 8 v: e! n- b+ t3 T8 m' @8 h
4.Are not held as part of a collection"
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8 h: `5 P. t% e9 {" Lcapital gain is profit that results from the sale or exchange of a capital asset.4 [* A+ [! D. }+ E/ o3 w7 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.8 e' R; f( v% r- I- T# Y6 y. G
Any gain on its sale will be business income.
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( N0 c* V- H- n! y9 t, E/ G I/ `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?+ `$ A, [: Z( s0 ~9 J4 G5 W
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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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