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原帖由 如花 于 2008-4-24 20:37 发表 
k0 s, w3 K1 T% e* f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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+ d: R% Z9 y6 l4 {6 N) j你应该把全篇文章都贴出来, j+ ?$ ?( Z E$ ^6 C6 U
- {. I) l3 r6 L) q" @. l, u [/quote]! J! E! V1 W: m& Z% @ S$ j5 N
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"我买的房子的目的intention就是买来sell for profit的" ) y g/ n. K! T" n
( p3 X# G9 T7 ~1 x' MProfit既可以是capital gain, 也可以是income.
+ k$ |1 q( F9 o: A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.; Y1 v9 C h2 J( B M
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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: ' k _8 l2 F/ o u! t* z$ U1 s! Z
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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; 5 i8 m$ M1 C0 S4 E2 D. ^$ K
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis;
6 [; S: X1 x% l Z, t( ~9 O& Z3.Are not intended for sale in the ordinary course of operations;
" \/ U6 d4 F* K4.Are not held as part of a collection" & O$ u/ h! e4 P( C: z1 K( I
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capital gain is profit that results from the sale or exchange of a capital asset.* m, p2 ~( W+ T
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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 @& A. b. }- x/ {. X
Any gain on its sale will be business income.
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( D2 `+ y' J9 w/ @9 Y3 _$ u& 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?
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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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