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原帖由 如花 于 2008-4-24 20:37 发表 
5 I8 d9 A& p" ?$ @; k/ p( j/ _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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5 N% ~ U; \$ ?0 R3 o8 P你应该把全篇文章都贴出来# ^% x6 e$ {2 `6 ?" ^+ U
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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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! |% m7 I; A! t4 ]0 gProfit既可以是capital gain, 也可以是income.- r$ v9 K D9 T; R. [
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.2 J; j+ ?; S8 g
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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: ' E2 D, N0 v+ Y6 V$ i7 I
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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; ' ?# w: I, L5 J; S B
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; 5 j: o4 Z' K3 {& |, e; b
3.Are not intended for sale in the ordinary course of operations;
- N4 O7 m/ p. a4.Are not held as part of a collection"
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9 o- I3 m# f* u3 Q& r* C Acapital 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.
$ a, q+ x Q* r, r& ^0 @Any gain on its sale will be business income.
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+ d+ c$ {8 S- o7 N' v4 H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?4 H4 P9 m/ T' t
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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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