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原帖由 如花 于 2008-4-24 20:37 发表 
7 t7 T! e5 r2 G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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4 ]) E5 x; _4 ~$ O你应该把全篇文章都贴出来# W1 N1 N/ U% H) L, F; q
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"我买的房子的目的intention就是买来sell for profit的" 3 b7 {# n) Q# ~* [
' E( S1 W' K( l* r) s6 gProfit既可以是capital gain, 也可以是income., n3 o( `3 g) d/ f8 ^$ V6 Y
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.- v$ g8 X$ |5 D
) |* u. J/ P/ C% G+ V"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;
% N$ @! g% T3 _! t/ _9 A( `0 V1 V2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; 9 Z6 l8 ?: V, T( C0 A
3.Are not intended for sale in the ordinary course of operations; 4 {+ z& z! q9 \! G
4.Are not held as part of a collection" : m2 _* C& s- _5 l6 K% V I& X
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capital gain is profit that results from the sale or exchange of a capital asset.3 t( O6 O o3 g. z- z5 F
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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.
q3 x% V& c. A* J) E3 VAny 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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7 I/ S; l+ k6 q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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