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原帖由 如花 于 2008-4-24 20:37 发表 
3 M: w3 F! T0 \8 G ?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"5 K! i: j; ^" G- s9 l& E+ Z
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你应该把全篇文章都贴出来
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( Z+ u7 H' [0 h9 E [/quote]
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"我买的房子的目的intention就是买来sell for profit的" ) q3 `+ q. X% G) y9 B
5 S1 M. U& E; ]! n5 o) \# W; V2 hProfit既可以是capital gain, 也可以是income.; `+ J1 B4 J& u( Q- u8 h. 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: 6 G4 o& y; `7 M3 @3 w
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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;
, q; Y' O4 G5 p0 n6 m2 n* g2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; 2 ]) R; j7 H$ P
3.Are not intended for sale in the ordinary course of operations; ; C( W7 G% S, H3 I& U+ x
4.Are not held as part of a collection"
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- g9 v2 v- b& y8 ^capital gain is profit that results from the sale or exchange of a capital asset." f9 ~$ u: Y8 t5 c
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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.
. W* [+ ?! ~: y* P- ~) ^- QAny gain on its sale will be business income.3 E& P0 x# O: j$ Y' d
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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?+ m7 W: s) O: y% @$ m8 ^, o6 ?% ?
6 ]. u8 |# p- |( J8 c' h+ h8 o; v" @ o) z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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