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原帖由 如花 于 2008-4-24 20:37 发表 8 \/ x9 d0 K/ V# [8 F5 V
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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6 w7 E) R& `. Z) j8 I你应该把全篇文章都贴出来
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"我买的房子的目的intention就是买来sell for profit的"
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! p. w5 v1 j" V3 C( t: J$ pProfit既可以是capital gain, 也可以是income.
& O4 Y8 o+ `8 H& `( q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: / T# E: w/ Z& O5 D/ ^1 n
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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; + c. ]; f- }; N$ u, N4 c
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; 8 C8 D% Z$ o0 z' c; k9 a8 b
3.Are not intended for sale in the ordinary course of operations; $ m% r3 x6 {4 c! p C% v% {
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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, g' l* e" g; @, w; {/ AInventory is a list for goods and materials, or those goods and materials that are ready or will be ready for sale.4 |5 C+ {, |$ Q C
Any gain on its sale will be business income.8 t, j) }2 H; N
* m. |. Q- @, ?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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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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