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原帖由 如花 于 2008-4-24 20:37 发表 
1 z+ ], t" r7 x. L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
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[/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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4 W# w- ~9 ]4 n! A( K& D' U [8 I: sProfit既可以是capital gain, 也可以是income.% ~( j0 \& W$ H% ^! o
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.3 ]/ I6 r' b" C8 c# k5 d
3 Z. E) z" p: b5 i"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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5 C1 ?7 z) T% A+ h! k* l% u" A1.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 \+ r' R. Y; t/ I2.Have been acquired, constructed or developed with the intention of being used on a continuing basis;
' ^' r0 C, k1 ]3.Are not intended for sale in the ordinary course of operations; ) e' z( r. y2 i! W5 z2 F
4.Are not held as part of a collection" , j* q1 v+ c9 w# k) W2 D0 a
! W+ X9 w7 g9 ~- `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.
/ ~8 Q# a( T. P8 Z7 qAny gain on its sale will be business income.
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% L1 A( U! g, L" v) L5 T% T% E) A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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2 ~1 ^4 V7 s. X' D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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