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原帖由 如花 于 2008-4-24 20:37 发表 6 y) s% s# E; H
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$ A+ {# ` j/ S1 Q0 G
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你应该把全篇文章都贴出来
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9 m& r8 n2 Z$ E5 d9 a; W [/quote]8 n/ f: a6 H2 S% ?& S4 `8 m7 j5 y0 ]
, u" E* {+ y' N+ Y! K& m"我买的房子的目的intention就是买来sell for profit的" * E4 E/ O( k8 y9 u* ~* a
7 v! B9 p% i0 LProfit既可以是capital gain, 也可以是income.
, ~+ w5 A/ z' o" K+ C; m; F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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$ Q" f4 i' T" P' {1 W# ^"Capital assets, comprising tangible properties, such as land, buildings and equipment, and intangible properties, are identifiable assets that meet all of the following criteria: / k+ f7 Y& n: [' n6 [8 j
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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; $ y! a0 O0 g9 T% {
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; 8 o3 U4 ]. e; S0 k1 K- `% @
3.Are not intended for sale in the ordinary course of operations; / p2 k$ X! R7 V) L+ u: ]
4.Are not held as part of a collection"
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% Q8 i5 R( Y3 ^! {) b0 F, O w$ q5 w2 pcapital 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 ~ J3 ]: p- B6 xAny gain on its sale will be business income.
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9 o: g5 r, [1 e6 ]' w( Q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?9 \' ?# ^; x' q5 s
: b/ A% H9 p( x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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