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原帖由 如花 于 2008-4-24 20:37 发表 * n# `: z2 O0 A; c+ Z6 a4 P
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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你应该把全篇文章都贴出来
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7 d7 O/ P4 c |3 M% F! s [/quote]9 L" f* b: e3 w$ c
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"我买的房子的目的intention就是买来sell for profit的" / c5 f5 B6 I% T1 h, E; \
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Profit既可以是capital gain, 也可以是income.
- A/ E& e3 z0 O. _ F" R) p8 T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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H! ]% O L. l2 b3 N0 u1.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;
: W5 R W( m, c: m4 o9 `2.Have been acquired, constructed or developed with the intention of being used on a continuing basis;
% M2 W4 k* I! }0 G+ g3.Are not intended for sale in the ordinary course of operations; - o2 j5 {& E9 T6 {9 M9 L7 ^+ ^
4.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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Inventory is a list for goods and materials, or those goods and materials that are ready or will be ready for sale.
& @, B' ^; d% S0 g) b8 ^4 l7 yAny gain on its sale will be business income.' l1 t, j. n: ~" ]/ ~0 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?7 ^, Y$ P3 w9 |$ f. T" A+ \
+ _* z% N u4 P- z# B) u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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