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原帖由 如花 于 2008-4-24 20:37 发表 : ]1 D2 K! l m; ~" |9 z
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"- r' E5 h, ?/ \# o
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你应该把全篇文章都贴出来
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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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7 V# H7 \* X! iProfit既可以是capital gain, 也可以是income. \2 G3 n c h+ g3 X
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./ Q4 _) ]) \2 J8 B" O
8 T8 E: y2 p9 ~' k1 k"Capital assets, comprising tangible properties, such as land, buildings and equipment, and intangible properties, are identifiable assets that meet all of the following criteria: 1 c! @3 |5 S4 J
1 Z0 t9 g& D8 e: H# c1.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 p8 b$ a9 b7 |8 s
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; + B7 z# g$ ~+ @. l
3.Are not intended for sale in the ordinary course of operations;
2 W+ Y2 y1 z, P& S) C3 S5 w4 W4.Are not held as part of a collection" ) `/ W/ M9 U7 J5 y. D1 R
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capital gain is profit that results from the sale or exchange of a capital asset.
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f8 V( `% W4 E( z% t Q4 aInventory is a list for goods and materials, or those goods and materials that are ready or will be ready for sale.7 x. s9 w. p7 P$ F2 S
Any gain on its sale will be business income.9 K u7 r" C5 h
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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?
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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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