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原帖由 如花 于 2008-4-24 20:37 发表 
3 x! B; O9 F) U: 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"2 ^4 ]* h3 Q$ S+ F, e" R5 \
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( j* ?0 x/ j; x6 a R你应该把全篇文章都贴出来5 v, f0 s, C# i P# x+ J3 o, F
/ Z- R& e: v, Z; j Y [/quote]
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2 j- U u1 p: J& ?7 K; M. f# \"我买的房子的目的intention就是买来sell for profit的"
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1 l& S2 S: n/ a8 ] h1 MProfit既可以是capital gain, 也可以是income.
! F# r8 ]- X* b' F- U+ _% l, g- t% h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., b3 p' N9 J1 i. H
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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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- `& c0 W1 U. ]- G% H3 s, j% V1.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; $ }' {, x& ~2 u: D
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis;
1 y4 d" E) S" R: B5 i3.Are not intended for sale in the ordinary course of operations; 7 `! u0 J" Q2 L6 J
4.Are not held as part of a collection" ! {: Q0 f0 p" k$ n3 n% `+ a
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capital gain is profit that results from the sale or exchange of a capital asset.6 a; W* w" H; S$ v' Q
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- E9 [1 Z9 d2 W# b0 N4 JInventory is a list for goods and materials, or those goods and materials that are ready or will be ready for sale.
0 c( w/ z3 R- b! PAny gain on its sale will be business income.# X$ v1 D( ~# L/ @7 K
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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?8 n0 h: b! A9 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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