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原帖由 如花 于 2008-4-24 20:37 发表 8 y; `# W9 |9 v1 ~! _7 u, P
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"8 }$ k2 @* z2 T$ w
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. Y9 T3 F% R% ^你应该把全篇文章都贴出来, W: n9 q( u3 n5 A# P% P5 y
2 @' m! u% v9 q! g [/quote]
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0 z; e6 o% ^6 K/ d5 V" C"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.0 c1 O4 `5 T1 q6 C7 y0 k
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.; ?- ^) E7 R/ F* q' K; R8 `; Q
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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: 6 g, n* o6 ~5 p* S/ D1 _7 `
7 }5 [. j! A) W7 Z6 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; % U3 g' d5 J' }# p
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; 7 J9 w# D$ z% O2 [* V3 m8 ?! A
3.Are not intended for sale in the ordinary course of operations; * |& S$ ~8 `" V! D1 w
4.Are not held as part of a collection" 2 N) ~& R* ^6 f: T1 R
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capital gain is profit that results from the sale or exchange of a capital asset.) d, u1 t+ U7 J0 M
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z& ?2 I( {; X7 y, u# h* E/ gInventory is a list for goods and materials, or those goods and materials that are ready or will be ready for sale.
/ l; L# U( x" b. HAny gain on its sale will be business income.
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) C) K4 M" k3 j a& }7 H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 V; S) l! L6 {8 ?: A; q$ x6 T
4 H( B; K" l8 ^: T* n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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