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原帖由 如花 于 2008-4-24 20:37 发表 ! B; u& N; q& u( p
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"1 t5 I; u1 X* U% ^- W
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2 F, A2 T! ?: U6 z) V. o9 @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" R; g |' V2 U3 j# ]- U
, }( j. W& W/ V ~/ Y L0 P. BProfit既可以是capital gain, 也可以是income.
; {4 N* o$ r) s0 g: G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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8 `. F7 B- P6 ["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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L% T" T, J/ Y/ _* J0 m1.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;
, V9 _( Y+ {' m1 A2.Have been acquired, constructed or developed with the intention of being used on a continuing basis;
! o2 j8 v' N* P2 j9 r; H& r& R1 T3.Are not intended for sale in the ordinary course of operations;
7 @% b* h7 P/ ]6 ]. Z1 Z4.Are not held as part of a collection" m- a' `' g S8 c5 q% q
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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.% f% m- c9 U8 r; c4 `# t
Any gain on its sale will be business income.3 l- G9 h* H l' `1 z6 H$ l; A K! |
5 T3 L5 A; H( h. O; _* _; 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?0 n: f3 P; d4 L7 [6 M
6 n3 z9 C+ G9 [/ v# n H- j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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