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原帖由 如花 于 2008-4-24 20:37 发表 
# w9 e; m0 @# c, x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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* V% `2 [( ^. t" ?"我买的房子的目的intention就是买来sell for profit的"
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Profit既可以是capital gain, 也可以是income.
2 t6 y3 ~4 u3 |( n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.1 a9 w% {- J" B; P }
" E8 \3 D3 f/ u0 _2 O"Capital assets, comprising tangible properties, such as land, buildings and equipment, and intangible properties, are identifiable assets that meet all of the following criteria: % W& |8 l% r# J
% z/ o4 ~ H! D9 ]: @* T1.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; $ \! O6 i) x. p/ W1 p
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis;
9 }+ D( r! q5 k8 P. ]3.Are not intended for sale in the ordinary course of operations;
3 K" E% B- N- ^3 X' Y4.Are not held as part of a collection" 4 e8 R# d% j, I, m# ~3 ^
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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.- \: @. ~4 Q2 X$ n
Any gain on its sale will be business income.' t1 l) {8 Y+ p% Q
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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?+ K e8 c' n/ m/ s2 q
; {4 O+ T$ Z: k- W$ K5 k% }( M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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