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原帖由 如花 于 2008-4-24 20:37 发表 , s& l3 A7 x" ~6 d% \2 l2 ?
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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+ {4 s9 B u% M6 x+ `" a! ^& i4 d你应该把全篇文章都贴出来) c; m: `( k1 i: E$ V
+ W/ q( {2 m% r) ^- A4 K; }5 J [/quote]* o& a+ d- q' z* Z: ?
$ ]) ?, ]+ z( y: K0 o. c* a"我买的房子的目的intention就是买来sell for profit的"
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' X( q; L( f7 UProfit既可以是capital gain, 也可以是income.
; E0 h( m% I% l9 B: E: a5 I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.% y# R a- H P: H
1 O0 A1 z/ \. }"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;
6 t/ ~, G; L* q0 k7 v8 P2 I2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; # W0 M! {' k8 k1 r# I" B* K
3.Are not intended for sale in the ordinary course of operations;
' q' c; s2 A3 n4.Are not held as part of a collection" " v, Z7 g( L1 t/ S4 e
' g; y$ [$ y9 U+ w* L# p# K- p( p9 tcapital gain is profit that results from the sale or exchange of a capital asset.
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6 I U" V, }6 {# iInventory is a list for goods and materials, or those goods and materials that are ready or will be ready for sale.
9 x, ~- R i9 g8 ]. s$ c' ]4 D" MAny gain on its sale will be business income. Q/ @! O) _3 D( e, E# \9 k: ?
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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?; ~- m# Q$ o. m
8 F- [: A2 G6 F2 N+ c- k8 {6 Z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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