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原帖由 如花 于 2008-4-24 20:37 发表 
( N8 M. ]+ N% e0 s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% [9 v; e4 G! V# Y
( Q8 V2 Q$ l1 f- {- S) l$ G [/quote]
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"我买的房子的目的intention就是买来sell for profit的"
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1 f6 s0 f7 V& S* K& j! x4 ZProfit既可以是capital gain, 也可以是income.
- W2 u, ~2 ~! R& w* u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.3 ?2 G; x# ~. i6 d; D2 } h
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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: 1 m' ]& }& }( ~. @
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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; & d- e* E* n; {7 V
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; 1 z. |( Q- f7 K& S6 V5 h' x
3.Are not intended for sale in the ordinary course of operations;
4 S! H4 D L$ i# Q1 v4.Are not held as part of a collection"
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capital gain is profit that results from the sale or exchange of a capital asset., f: c7 m" A, Y3 D" C6 D
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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.0 S: |1 n6 F# G$ a( R2 N# h
Any gain on its sale will be business income.- g, n- i1 R1 U+ v1 o; }! R3 |
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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?5 A p8 Y2 a1 k$ h5 ?5 P, U
6 c. b; ~8 L* n# Y5 |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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