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原帖由 如花 于 2008-4-24 20:37 发表 
6 {0 y& l) t- A' {/ [/ 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"" J k& w6 c% q) v9 ]
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7 V4 d9 w6 B- m |/ v你应该把全篇文章都贴出来' G- O# X& T9 i
, j- \! Z4 H: } [/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.+ R/ t6 o3 b' C
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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/ c' Q) Q0 l, q"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; 9 @4 y: \4 A e: [( ^. v6 _5 J& a! D
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis;
+ L- e1 F$ ?! N3.Are not intended for sale in the ordinary course of operations; " L9 n4 w9 V! V
4.Are not held as part of a collection"
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8 @, I9 k7 Y' M- N. y! ~, Ccapital gain is profit that results from the sale or exchange of a capital asset.
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2 s3 R: i/ B5 }2 a a& O5 oInventory is a list for goods and materials, or those goods and materials that are ready or will be ready for sale." ~. ^, L% F# E% k0 Z8 Z
Any gain on its sale will be business income.& l+ `% f, t2 r% L- _/ y$ i0 R
% }8 n/ I, u0 Z# O, L* x4 F6 ?: x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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