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原帖由 如花 于 2008-4-24 20:37 发表 
& D7 m; x8 ]; m& L# t( i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"+ Z" h+ w4 n3 U! h# t4 P
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! s) X9 k- C- _你应该把全篇文章都贴出来
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, x. F9 s, w _4 f/ D [/quote]2 X% a. g; X2 H1 _; K7 O
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"我买的房子的目的intention就是买来sell for profit的"
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. n1 W9 I4 E1 s( HProfit既可以是capital gain, 也可以是income.
) Y) Z0 d+ w4 a4 V0 S& z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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9 z/ }, f( u% r"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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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;
/ r+ n" n( K, Z& U" x' y2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; / {: U4 w& N2 l$ o; u5 o+ a7 {
3.Are not intended for sale in the ordinary course of operations;
6 [" Y `8 J: {5 d9 U+ ~, O* O, H4.Are not held as part of a collection"
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. \: Z& [1 L# ~4 ~4 H8 u* E; s. Icapital gain is profit that results from the sale or exchange of a capital asset.( A2 E" N; F9 u$ s
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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.
P2 r! u8 a& X0 [ ~/ v1 pAny gain on its sale will be business income.; y, U6 G `8 I" M
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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?
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4 m5 `1 T3 J& n7 y2 |) d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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