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原帖由 如花 于 2008-4-24 20:37 发表 1 _% f2 Z6 ~+ A- a" l5 S
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"( t0 `0 }* ^, r2 ^2 z
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你应该把全篇文章都贴出来
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[/quote]
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"我买的房子的目的intention就是买来sell for profit的" * [7 Y4 w8 d. U
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Profit既可以是capital gain, 也可以是income.
, D- q, G1 `8 O' u5 W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: ; h3 S& \) G2 b% Z: S
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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; 7 r$ S4 ^' G: z- r4 s! B
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; 8 T8 b4 d# `. p0 W0 c! a& _
3.Are not intended for sale in the ordinary course of operations;
- k2 t2 [3 N* Q0 U5 B4.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.
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+ p( H% P( x2 S! {5 \Inventory is a list for goods and materials, or those goods and materials that are ready or will be ready for sale.3 g: _; C% ^! {3 x6 |# M1 h
Any gain on its sale will be business income.
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E! P/ `8 _% 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?) q9 S- d2 i/ ~3 Y$ y/ K
% e- {7 F2 K) _0 N# L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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