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原帖由 如花 于 2008-4-24 20:37 发表 / Q( ?) {+ Q; f
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
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"我买的房子的目的intention就是买来sell for profit的" / M" M; c. Q ]2 E" q' k& Q
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Profit既可以是capital gain, 也可以是income.
/ D, g; p( Q* t+ c) L6 z9 I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.
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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: : p9 D6 m/ o/ o* f
" x0 @, e7 ?: R6 i1.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; - w3 W" n' \0 [7 m2 p1 @3 E6 b
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis;
" Z. z; D3 h; V: l9 d) i. Y3.Are not intended for sale in the ordinary course of operations;
! _" I" v8 W# }! Z7 j5 @# i4.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.
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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.
1 Y$ t3 \* A5 k" k# }) LAny gain on its sale will be business income.
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/ u8 ?/ Y# h4 a, e @# ]" ]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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& h9 t0 H- g5 g# @) f# D( j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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