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原帖由 如花 于 2008-4-24 20:37 发表 
% s+ b4 F( T O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"5 V% U& H3 \; Q) k% ]( n# Y. U
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你应该把全篇文章都贴出来. }- X" d2 u( A c% N* y0 J
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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.! F8 F# r( g' H$ f
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.4 o7 ]- D' o1 C
# e/ U* y3 _0 Q \$ x"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;
" u& D9 x. }. D- }9 B2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; 0 C6 |9 X$ K# W3 A2 G/ |: O' v
3.Are not intended for sale in the ordinary course of operations; 7 y& _7 R8 C" g- t
4.Are not held as part of a collection"
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* @8 ?! l |) e4 \1 B4 e, X/ zcapital gain is profit that results from the sale or exchange of a capital asset.! ^1 \+ ?- c7 a8 C; ?2 U
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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.0 h7 m6 i: o2 m# H0 t$ n4 w
Any gain on its sale will be business income.
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5 }* C5 h: P3 k0 s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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