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原帖由 如花 于 2008-4-24 20:37 发表 
' @; a( K( ~) w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") C" Q! U: E& b
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: o" i+ L V& p. s* t' x9 Q) F你应该把全篇文章都贴出来& b" ~- {& E( a
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! F7 w) Q$ S$ \& O"我买的房子的目的intention就是买来sell for profit的" * h0 H; `, o6 j4 \) Q. H9 p- p
: J9 l6 ^8 E- FProfit既可以是capital gain, 也可以是income.- p) `, G% S2 m5 U$ x9 m
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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; m& e- R& C) Y! C6 `0 H! Y7 z"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;
# R% k5 a6 g3 v/ y' a2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; 8 H: W2 } s7 c% F( I5 m
3.Are not intended for sale in the ordinary course of operations;
9 `5 `$ }, R) R* I9 B9 a4.Are not held as part of a collection"
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$ R- ^. f" i* \, W( `. u2 hcapital gain is profit that results from the sale or exchange of a capital asset.4 d* O/ U. y0 f! o- _& G
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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.
# }( w# y: B! S* O$ ^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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" V% C! w% n- W: z/ b; m* }# J. f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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