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原帖由 如花 于 2008-4-24 20:37 发表 & O$ \) _% Y2 w8 D4 b/ E: d
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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: m G! @" O; q6 v你应该把全篇文章都贴出来
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[/quote]9 @6 N. J' @4 r0 R- c
7 @4 n9 R; u$ Q: D; t"我买的房子的目的intention就是买来sell for profit的" % V' f* R0 g y, T3 c6 | r) b
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Profit既可以是capital gain, 也可以是income.
( n: c7 G! ~# d& ~! |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.6 Y5 N! q$ _. P3 ?' b- d3 ^
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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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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; ; ]+ k, Q3 p& z H* h4 [
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; 9 w# T; H) l. G' X; l
3.Are not intended for sale in the ordinary course of operations; * p: _7 s. i2 \
4.Are not held as part of a collection"
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2 F1 N* Z' G- t# m" O3 Dcapital gain is profit that results from the sale or exchange of a capital asset.0 b$ m9 ~# s' n; J/ Y
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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.
q- v) X* O' Q8 vAny gain on its sale will be business income. j9 V8 L, C/ F) z* J# A
2 u$ L, J+ J1 Z; ]* 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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' W4 G3 m! l3 B1 H! y$ F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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