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原帖由 如花 于 2008-4-24 20:37 发表 ; f- l8 c9 l! E" x, y; d8 ]1 q
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"' J. C1 h3 g6 f
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: r6 E, B, l& ]你应该把全篇文章都贴出来# z; D$ q* u7 N% v9 [
# r$ w0 A) K) s9 i. V# E4 g0 y [/quote]
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* v- C4 Z2 z% d, k1 a" R7 S"我买的房子的目的intention就是买来sell for profit的" 9 N- ?( E( u; |; I4 R
: w8 }/ P8 r& g* x$ i; QProfit既可以是capital gain, 也可以是income.* t) h( W1 i* A/ q- g+ q
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.& a' l! k" V& k/ \
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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: & R3 ]9 u! G' ~ N2 H
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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; ; l4 r7 Q p$ n2 M0 m0 i
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; ( o" U8 ]; C. M4 O3 f9 V$ H
3.Are not intended for sale in the ordinary course of operations;
* o5 \3 B2 H" b# \7 @( _4.Are not held as part of a collection"
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* C" M0 B6 ~, Q& lcapital 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.
4 p. A, Q8 i/ Z0 ^. CAny gain on its sale will be business income.9 q2 Z: m& l. ?, A3 K8 ^
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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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$ G: L% q$ c# P% @6 k5 Y5 s, m5 r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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