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原帖由 如花 于 2008-4-24 20:37 发表 
7 d% o9 _! g) s/ ~' U0 [' q9 [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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6 i( [9 I- W Z5 {4 K$ |5 z% y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" ' a2 ?2 D; g7 Z3 p% }0 z
7 d% j/ x+ O* u- EProfit既可以是capital gain, 也可以是income.2 p5 O. z/ H) m* h+ t
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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"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; , i& f& }0 w' \$ N d6 U% p) H
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; 2 k, b8 A9 C9 {- @) a* P
3.Are not intended for sale in the ordinary course of operations;
! l/ @, G7 U- d& i, H8 J4.Are not held as part of a collection" 9 ]6 u* ]2 ^% e! F; }% z# H. a
( F0 e8 d1 E6 [( K L7 K9 a+ _4 u Qcapital gain is profit that results from the sale or exchange of a capital asset.
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( t# G% f. D: d Z/ JInventory is a list for goods and materials, or those goods and materials that are ready or will be ready for sale.7 |* d1 H0 d6 q$ p4 t9 O4 M, N* E
Any gain on its sale will be business income.
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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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# _. A. D' q, R+ j) k: e; [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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