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原帖由 如花 于 2008-4-24 20:37 发表 # |$ z2 v9 D8 m
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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0 Q9 J' {( `* p0 |你应该把全篇文章都贴出来
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[/quote]
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"我买的房子的目的intention就是买来sell for profit的" - ?' s( R1 s# \ C# y+ N
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Profit既可以是capital gain, 也可以是income.
P7 m6 K& d( K/ `; {) k7 a1 |9 U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.8 T" d$ P, u* E+ @! B
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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;
, S$ {7 t8 P# I. ?0 p2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; 8 b7 h+ o$ I. K: V: A
3.Are not intended for sale in the ordinary course of operations; / K2 s+ Y8 U! l i/ ]
4.Are not held as part of a collection" % S9 t1 ^) o- {
5 |( r" Y0 x" M9 ^, I. t5 ocapital gain is profit that results from the sale or exchange of a capital asset.
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; J" G: g7 @7 M1 a. b: vInventory is a list for goods and materials, or those goods and materials that are ready or will be ready for sale.; ^( f+ m4 g7 V
Any gain on its sale will be business income.* p: ~4 M* g: t5 k% `5 D
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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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