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原帖由 如花 于 2008-4-24 20:37 发表 
1 P: s n7 \) Y) G. c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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' K8 _; E8 O6 [你应该把全篇文章都贴出来" Y' z- n3 b$ j
1 J' o3 A# z) x% a- I& z, l/ R [/quote]
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$ E2 J4 u1 q0 o0 D3 ?- n8 h"我买的房子的目的intention就是买来sell for profit的"
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Profit既可以是capital gain, 也可以是income., i: p0 s+ D6 e e' o/ A1 L4 e0 @
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., {. g& L7 A. U q- n" x1 p, q
6 S0 e2 j% z4 h+ W8 [- m; M"Capital assets, comprising tangible properties, such as land, buildings and equipment, and intangible properties, are identifiable assets that meet all of the following criteria: ; ^' Z+ |8 |4 Z0 O3 Q6 \6 H6 ?
. L1 f8 X$ t; }$ k2 P# m" U1.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;
" h% O) w/ R( [+ H" l# s% J0 K) Z, Z2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; ( n) C) B: g9 q8 X
3.Are not intended for sale in the ordinary course of operations;
+ ]1 W3 @* d _& {* g6 o4.Are not held as part of a collection" 8 o, k. `0 V$ t* i, O( C% i( T
/ H6 @8 M2 J7 ~/ c: b, y3 L( xcapital 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.4 G! V/ A) R7 p- r* N8 }- y
Any 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?6 {' j: ~& ]6 s7 u+ A y
0 D( v, I" k ?7 S& i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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