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原帖由 如花 于 2008-4-24 20:37 发表 * c' F" Z. A0 \. i0 e
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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3 N0 v% z) |* _( u( d8 `6 `' t3 a$ p你应该把全篇文章都贴出来
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[/quote]
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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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Profit既可以是capital gain, 也可以是income.% J' j! w( L/ `) N2 P
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 a0 R: v- j2 k* x* B! N9 L2 _
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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: 7 e' y" E9 [( L; Q$ `# E
7 M/ n3 X4 Y2 n. m" K0 B/ u. O1.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;
( g* B8 l% x; V2.Have been acquired, constructed or developed with the intention of being used on a continuing basis;
9 N( N* v' N) ^5 ?+ @3.Are not intended for sale in the ordinary course of operations;
& y* h$ ]; b) f& y8 \% @1 B& H4.Are not held as part of a collection" ' A% C4 z! F! l$ y: z5 j) o
) _) I9 d3 \2 N6 H& tcapital 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.
5 \1 z, {3 m# L7 `- }5 rAny gain on its sale will be business income.4 k, L4 P9 e' @" w( I/ @8 ]
1 ~6 Q8 Z! j1 r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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; V" \1 D! U* M6 [& T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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