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原帖由 如花 于 2008-4-24 20:37 发表 
" p+ L( S; V+ [# ?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% x7 D/ [! l7 i
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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.4 v( B, S4 t4 R7 a# b
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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7 N9 `+ v6 Y. S( s"Capital assets, comprising tangible properties, such as land, buildings and equipment, and intangible properties, are identifiable assets that meet all of the following criteria: |, z6 Y/ ]4 S' ^
" i4 u' N: p1 I8 S5 G1 S1.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; % f( F) u2 `4 l
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; 4 h: p& Y* ~8 f
3.Are not intended for sale in the ordinary course of operations;
* r1 \6 B# y# m1 a6 V0 Q4.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.4 Q/ s7 R6 l3 W S+ y
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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 R4 t0 A( U" IAny gain on its sale will be business income.
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; G e, `* G9 V3 [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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