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原帖由 如花 于 2008-4-24 20:37 发表 
4 A2 a E% W4 D3 r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"8 n/ d' f, `# D5 G' L, i9 c
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你应该把全篇文章都贴出来
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0 V2 b4 v$ z; D6 w& s% R7 L* L: f+ x: r [/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.
; O+ ^+ U! M: u1 a7 g# p( K8 `; 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., u f7 J# a b7 F j2 M% Z
7 Y! W' W5 l! \& f5 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: 3 x0 o& A) W* a: q1 N8 O1 s% O
$ }9 B% T. C; c9 Q( o- B+ q1.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; & \" J; a# R7 |& w) F: Z
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; x7 C; l3 l9 j. {$ a0 y0 d& E
3.Are not intended for sale in the ordinary course of operations;
: R2 q% u+ x1 M7 B( M5 u- `' J4.Are not held as part of a collection" 8 z+ h2 q6 T9 `8 V
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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.
( E8 Z b+ b: H/ G6 |8 NAny gain on its sale will be business income.2 u& V6 x$ ~4 C' Z2 ~
$ u: ?; n% _1 N" \ b, R3 D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?1 J$ V: m r) i: c
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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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