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原帖由 如花 于 2008-4-24 20:37 发表 
" X2 E1 H* p* C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". v5 A6 c* J; P Y$ `+ u k3 C3 e
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你应该把全篇文章都贴出来
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3 i: a- T6 \( |3 Q9 h7 T [/quote]% [6 u1 k- _) m* B/ i+ N# e
# D( i k% M9 X9 |) n$ K8 G"我买的房子的目的intention就是买来sell for profit的" . F! @, K, b3 x; o3 ~5 u6 v
" F9 R! R" i+ |Profit既可以是capital gain, 也可以是income.! Z6 \2 N$ X3 z7 z8 `) w# o5 w: @; G
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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' M3 B1 J, _# b- ?9 W* I1.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; 4 u5 \$ h1 m+ `
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis;
- d# R k! ^# ^' _- O4 c& I3.Are not intended for sale in the ordinary course of operations;
, P# y8 v/ q* Z4.Are not held as part of a collection"
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6 w& n3 m& w' H, o, {6 S% g" Pcapital gain is profit that results from the sale or exchange of a capital asset.. ~+ q& u" t& U" X
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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.
8 L+ }; c) R/ K: l; [1 Q" ^Any gain on its sale will be business income.' N6 _2 C# G0 J0 v$ Q
% c8 P3 D0 \( ^( h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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7 C- v4 m0 w- W8 w6 K$ ]* [, [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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