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原帖由 如花 于 2008-4-24 20:37 发表 % @# {6 z+ o; 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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5 G. p5 M |7 b' b$ S你应该把全篇文章都贴出来& j( J) I3 ~" n9 }4 {8 R
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[/quote]
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5 `/ _; ~/ B: M/ Q# e"我买的房子的目的intention就是买来sell for profit的" 2 g6 @$ u2 q [6 `2 @; A% s
+ X% y# D! N9 E7 z$ F. dProfit既可以是capital gain, 也可以是income. Z. {* P M, L+ @& l
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.4 {( e; N8 V0 ]. U4 K% u
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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: $ p% \5 p. Z, n, M$ M
' W2 C0 I0 f' F% s8 m2 j4 \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;
% V0 m9 b. w( H* ` X& _+ p2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; 7 L% U6 N) E# J5 z
3.Are not intended for sale in the ordinary course of operations;
7 V, x" ^8 G A# M- N& y4.Are not held as part of a collection" 5 b. L9 o; l. u7 U, A/ v M
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capital gain is profit that results from the sale or exchange of a capital asset.0 m# } i, n6 B4 B1 G
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& z3 ^$ f7 K- `3 W/ j1 F/ PInventory is a list for goods and materials, or those goods and materials that are ready or will be ready for sale.+ u! H g# c0 z
Any gain on its sale will be business income.
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) L. [* y; g: }5 E$ N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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' n: [$ j. c0 c' D+ c7 e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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