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原帖由 如花 于 2008-4-24 20:37 发表 $ }! Q1 G# y7 n 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"
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你应该把全篇文章都贴出来1 M; X! v$ a u; ^/ t# _# K4 A
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[/quote]
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2 j, W m1 o( Q2 c E+ G" l"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.8 A9 @7 K' y+ D/ r) g4 F5 G8 h
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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) d& x6 \2 C( L"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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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;
, m) z( a# S* S2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; 4 W0 z* t# V: ^5 _* L3 {
3.Are not intended for sale in the ordinary course of operations; 3 a$ O& |& \& }5 n# H- B8 x
4.Are not held as part of a collection" " U; A3 @; P9 q$ w
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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.6 N1 M- v# a3 t
Any gain on its sale will be business income.! h* I \/ [% z" a- [' k, @7 B
1 h6 Y4 x& k' N1 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? G# P7 g8 i* c. S. V$ X
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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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