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原帖由 如花 于 2008-4-24 20:37 发表 
3 y* b! b9 E$ |2 `6 {5 D/ L8 t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"$ F3 g& G5 L& l! x& T
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. ?+ s/ W. b8 J9 u你应该把全篇文章都贴出来* u+ I/ Y4 q, H' {( f0 p
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"我买的房子的目的intention就是买来sell for profit的" $ w8 K: k. t4 t; W: |$ E z
4 v5 x8 B4 v9 D& v0 ^Profit既可以是capital gain, 也可以是income.% S3 b! \ r& g6 ~
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.& e- k: \% t, b5 P( _8 N
5 `* I% k, t0 C9 r' ]7 Y- z"Capital assets, comprising tangible properties, such as land, buildings and equipment, and intangible properties, are identifiable assets that meet all of the following criteria: 1 z: V7 U% d# D/ [: U' N) r/ z
% Y+ P( \. Q) @( S1.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 V2 a- f: o- C) x$ [6 U7 H; ~
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; Y( U( a$ c$ G, w, ^$ e, N
3.Are not intended for sale in the ordinary course of operations;
- B! t! `; y6 k% p5 W4.Are not held as part of a collection" ; Q/ D8 N3 g/ `8 y" f
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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.6 m! S( e, t2 E2 X# L8 `
Any gain on its sale will be business income.
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7 _* j8 d& E1 u h6 t# E1 h8 V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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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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