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原帖由 如花 于 2008-4-24 20:37 发表 + z: r8 ^5 h4 _+ B9 i3 h% }0 \8 u& j: v/ l
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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- j9 v+ I: c: _2 i* y你应该把全篇文章都贴出来- ]% G8 \: ~! k4 p: Q# @
?. @5 \7 `/ L/ j [/quote]
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7 T) W4 @; X/ l: B"我买的房子的目的intention就是买来sell for profit的"
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, w9 h+ W G. xProfit既可以是capital gain, 也可以是income.
. w' ^+ J$ V$ o, l, U5 y1 @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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\; j# t+ Q1 B, H( @( X9 l1.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; 8 X- J" Z* y7 g/ b4 Y& I/ H
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; ' ]4 [" H2 T# R9 [
3.Are not intended for sale in the ordinary course of operations; 1 {0 m+ i7 x: B; Q5 U4 C- k
4.Are not held as part of a collection" 6 L" g" Y( z5 x0 f- |7 o! d
c2 j$ O5 o3 H9 ~+ L( T8 X) r- {0 zcapital gain is profit that results from the sale or exchange of a capital asset.$ o8 p, v. Q8 W' C. ^ y9 {7 Y
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4 {) q. B' z' p+ F8 GInventory is a list for goods and materials, or those goods and materials that are ready or will be ready for sale.' p7 K% x6 S1 V! {
Any gain on its sale will be business income.1 ?! t0 ?2 p h1 R
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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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$ c: r2 {7 m4 T; i( R0 h7 ~- B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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