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原帖由 如花 于 2008-4-24 20:37 发表 8 @) f1 M Q1 W }# x7 S
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"; ]1 D4 y) h+ V- v
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你应该把全篇文章都贴出来; A ]- M2 L; Z4 U3 u o
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. {' X7 T& N3 A6 v& Y6 e"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.
: P. C. J( y$ y+ ?* v. 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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; K3 @7 f# c* R C6 j# 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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3 @% k N o2 G1.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; ; O9 q) Q# n/ n: X+ j8 C
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; 9 H& z) C% S% o3 e
3.Are not intended for sale in the ordinary course of operations; ) _ U! z8 x4 v; Z- E% n l! [
4.Are not held as part of a collection"
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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.
% d3 E( x" I+ F& NAny gain on its sale will be business income.! @9 M! W1 E& _% K' D
% [( l; W2 I# V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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Q+ B! i. o' H3 s9 m+ W J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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