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原帖由 如花 于 2008-4-24 20:37 发表 8 T+ T" x8 `% y* w+ R& l( G- N
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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# Y. a+ y# n$ k r$ s' u6 y5 _你应该把全篇文章都贴出来5 I- U& L: ~0 Z
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[/quote]3 g: g% O0 a/ ~, P
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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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% N& {/ i v( E0 L3 m8 d2 lProfit既可以是capital gain, 也可以是income.
) b. s2 H) k/ J0 \ E$ o9 q( 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.* F! R1 _8 [* {* [5 W
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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: ' m8 P( T& t0 ^5 ?$ k1 H5 e
% \" |) j: q0 E+ x! k5 w5 W7 `; k7 B1.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; . u l3 y$ H0 p% @) F
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; 3 ~ m) [ b6 f9 u' N/ s
3.Are not intended for sale in the ordinary course of operations; " `3 d; R8 W1 b! J" v
4.Are not held as part of a collection" S2 l7 r7 l0 o9 I3 O$ Z
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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.6 A" g M3 t7 Y5 ^! U! V6 t
Any gain on its sale will be business income.
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2 a. U- w* D; f# X8 c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?& ]- e# L! e; t+ H& f( o5 U' A5 y
3 S& a1 Q6 I! j3 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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