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原帖由 如花 于 2008-4-24 20:37 发表 7 T+ `" {" u; 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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你应该把全篇文章都贴出来, `" D- d: Y4 d0 [. h: ?
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"我买的房子的目的intention就是买来sell for profit的" # w' U1 ~) [8 j1 l
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Profit既可以是capital gain, 也可以是income.
+ G# t; u- D4 k0 E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.5 C k3 I" h( D3 `
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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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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;
* T# `7 ]8 N2 n/ E, [2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; " h3 \0 N% O2 j' @: p5 i- M
3.Are not intended for sale in the ordinary course of operations; 8 {3 M, H) z& W' w" h7 Z& F) ] E- s
4.Are not held as part of a collection" & a8 ]* i& ]$ q1 \( q9 Q+ Q) k2 W
8 Q% B# X+ `+ x! u, J; p3 i- ?capital gain is profit that results from the sale or exchange of a capital asset.
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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.; k: p# X: J, Q5 T. |
Any gain on its sale will be business income.- k" n, `: i1 ?; A( W9 c
0 k1 f Q2 ], {' i( r s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?9 [2 e+ L1 o! x' a; _0 M: P. |
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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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