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原帖由 如花 于 2008-4-24 20:37 发表 
6 p( ^1 |8 [4 w; N' A3 [7 `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"9 b c. y7 x8 {' d6 } h" E4 a; d; h
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你应该把全篇文章都贴出来$ E9 `8 P0 p) ^0 l5 D
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( Y( X) d" |( }: b: y" S! Q"我买的房子的目的intention就是买来sell for profit的" % _; ?4 f/ {3 L
$ f2 n* Y8 B! v% z' ~+ @, |Profit既可以是capital gain, 也可以是income.; v2 i" l9 j1 i
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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) }% \2 `) j' F* A+ r% ^& N( 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; . i2 |! ~6 f1 V0 h, O3 t' n( ^1 S& V$ \# [
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis;
1 `2 C, z' L) j" ~/ c3.Are not intended for sale in the ordinary course of operations; / j) B0 C+ A' ]6 V' M6 t# j% d2 O4 z( b
4.Are not held as part of a collection"
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) g3 y4 w3 a. F. Zcapital gain is profit that results from the sale or exchange of a capital asset.
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; V! @" n; c: x9 {6 w" nInventory is a list for goods and materials, or those goods and materials that are ready or will be ready for sale.
4 s! K0 g1 [6 ?; ~Any gain on its sale will be business income." t4 |& j' l) b
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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?. z4 f/ f$ m! j& {1 K4 ^) m, O3 |, @
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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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