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原帖由 如花 于 2008-4-24 20:37 发表 
' L+ b4 j: O# r7 i) g8 z4 y% K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"- R: @4 w% p/ s0 `/ f, B! ^
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3 v6 |- |7 u/ C3 }5 ~( Q你应该把全篇文章都贴出来3 R0 ^% p% P" q1 L
K8 z$ \. |5 H) I# ?: Q8 d [/quote]
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# x# Z, K" q7 }0 Q5 x* T& ~) e"我买的房子的目的intention就是买来sell for profit的"
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3 @/ b6 y# i( \; Z1 i5 aProfit既可以是capital gain, 也可以是income.
/ i# x3 k# k0 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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& T7 o* w! [) k1.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;
; K# U1 w/ \/ o' b( J2.Have been acquired, constructed or developed with the intention of being used on a continuing basis;
% _! C: x2 T% t; G; J2 K3.Are not intended for sale in the ordinary course of operations;
# f2 N; ~8 u& M# h5 G" ^; x4.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.* x( B0 [1 F) v/ f) s
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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.
! t( j7 u4 G6 m# [$ W' o `Any gain on its sale will be business income.
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: I8 C% g. U3 ?4 e ~- I+ Q4 J( d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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