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原帖由 如花 于 2008-4-24 20:37 发表 
" L$ ~+ o1 F6 O! o$ V+ @, N* 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"* x: X# u* `% {* e) n m: l/ R
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你应该把全篇文章都贴出来* T: Y- ]2 k0 N
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"我买的房子的目的intention就是买来sell for profit的" , x1 W2 p% ]. _ W
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Profit既可以是capital gain, 也可以是income.+ A0 ^5 J$ _4 L D/ G1 O( j
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.7 {6 R. i D5 X$ f- D; n
9 |9 p/ ?. ~: _"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;
8 y/ Q) [0 G! v2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; # p3 p6 a1 r2 z/ N
3.Are not intended for sale in the ordinary course of operations;
& M& i% l2 }. {" n! |! p8 H1 v4 k4.Are not held as part of a collection"
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capital gain is profit that results from the sale or exchange of a capital asset.5 q4 Z. I1 f' @1 ?, @- d( L0 v
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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.
2 s3 y# H2 _( ?* X( }Any gain on its sale will be business income.
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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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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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