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原帖由 如花 于 2008-4-24 20:37 发表 
% h, j* T6 J3 B- _' h, 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/ c, r, \ Q0 Q% `
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[/quote]
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) T( M. A# W- E4 g$ b2 |"我买的房子的目的intention就是买来sell for profit的" 1 B) l" \: f- A/ o" M) H; d# j; s
% t) H9 E5 `) `# v, {Profit既可以是capital gain, 也可以是income.
4 g8 l3 _ ]# W* J4 ~; X z6 X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:
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1 H7 y' R) L7 v' S/ Q& p: ^$ e1.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; ' |. n3 l; Z: C: g- R& c! m/ @/ ^
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; 6 X5 u7 V" @# n; T. U! G
3.Are not intended for sale in the ordinary course of operations; # U0 Y7 r# C1 u) i# z
4.Are not held as part of a collection" 3 a* j2 ^" W2 k0 h7 X1 J, f
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capital gain is profit that results from the sale or exchange of a capital asset.9 S2 I- [! k7 s+ p b1 e
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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.
6 B3 ^8 j) y+ c! P" V% d6 O$ cAny gain on its sale will be business income.
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7 O1 a3 E& T0 o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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+ M7 n/ Q' z! o8 Z+ u" _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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