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原帖由 如花 于 2008-4-24 20:37 发表 
* F: T6 t' \* m5 J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"( W3 C1 r- ] R1 }7 u0 m6 }: w# _6 c
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4 f) l$ a, o8 m5 R) {你应该把全篇文章都贴出来# e3 ]4 I, N3 c) ?
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- Z- n3 p, p" ^8 i"我买的房子的目的intention就是买来sell for profit的"
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( M+ L/ t* f" w5 B" E! xProfit既可以是capital gain, 也可以是income.: x+ Q" S! w: h- C- z
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." Y) c: k! H0 a9 {( t0 J% C2 n1 E) c9 l
& t! y7 m. _/ d3 V+ q) B+ w. l+ h"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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+ p1 O6 h" N$ l" E: r3 o1.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; 3 n ~" Q+ y2 M/ T7 x/ D
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis;
1 J. K3 ?3 [/ P8 B3.Are not intended for sale in the ordinary course of operations;
/ Q! V8 p$ |/ E3 q4.Are not held as part of a collection"
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9 a3 k4 x* U" C% acapital gain is profit that results from the sale or exchange of a capital asset.
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2 E& m, K( k2 N8 f* EInventory is a list for goods and materials, or those goods and materials that are ready or will be ready for sale.
3 t. T# J' m2 R6 h7 m' |$ zAny gain on its sale will be business income.& O& j6 T, J8 J) q3 F- m
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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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