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原帖由 如花 于 2008-4-24 20:37 发表 * p2 _' x0 l1 Q$ W( f4 _
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! p/ ? _- ~, a- P! i- k
# `0 L \$ T& e5 x [/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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Profit既可以是capital gain, 也可以是income.
- { {* U& ]: C( I. q/ |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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& j' o+ j: F' m- v"Capital assets, comprising tangible properties, such as land, buildings and equipment, and intangible properties, are identifiable assets that meet all of the following criteria: 3 L+ e8 V) w: u- @' ~
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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; 6 n6 _; ?5 \ V& M
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis;
; J8 C+ z" b3 Z0 M3.Are not intended for sale in the ordinary course of operations; 7 g9 y" c. k0 K8 `8 H$ c9 H4 y
4.Are not held as part of a collection" 9 ^ O8 Q! I) R. r& f$ `+ f
5 Q N5 ?1 Z7 t( C/ G8 lcapital gain is profit that results from the sale or exchange of a capital asset.
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* |. d" B2 G3 S0 E6 X8 t# sInventory is a list for goods and materials, or those goods and materials that are ready or will be ready for sale.8 q( h' T5 F8 G( F( R/ y* A+ s
Any gain on its sale will be business income.
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9 s3 T6 s# [. W8 J& I1 `5 P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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3 F8 r5 c# T8 u1 u& q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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