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原帖由 如花 于 2008-4-24 20:37 发表 * R( e8 k! t, `3 O* `( h ?
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"" R8 \5 U( P6 o' @/ x# r5 i6 S' X
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/ V6 ]1 z, n# l3 S( {/ y你应该把全篇文章都贴出来
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+ x+ k+ t4 l, z f$ e3 \ [/quote]
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* @! Y. U# Q5 w; C v3 h) @"我买的房子的目的intention就是买来sell for profit的" ) X( W2 E N% {! r; ?+ Q4 p* z
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Profit既可以是capital gain, 也可以是income.
/ J; e: r2 l6 G: W; c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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0 W7 r2 Z7 v( Z"Capital assets, comprising tangible properties, such as land, buildings and equipment, and intangible properties, are identifiable assets that meet all of the following criteria: ( f7 f N; v" |0 G) V4 A
8 V; x6 A& I# |. ?" 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; ) d2 j' D8 f/ |
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis;
6 c# L: @; }* R3.Are not intended for sale in the ordinary course of operations; , J0 K# |) J2 `1 c$ y5 n
4.Are not held as part of a collection"
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' Z, Y3 h$ w1 x5 T: zcapital gain is profit that results from the sale or exchange of a capital asset.
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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.
! t6 H7 D% ?; g+ c7 W! Q" jAny gain on its sale will be business income.3 G4 D# w$ x2 b: Y
+ b. ]9 W0 V$ W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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