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原帖由 如花 于 2008-4-24 20:37 发表 
$ W: j. R# ]( w" n% k" b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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. H7 q7 L* g( X: o6 p, }; f5 `你应该把全篇文章都贴出来- Q6 V- j" M4 }& V( H F* O
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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" 9 e( S4 v, h7 S* N
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Profit既可以是capital gain, 也可以是income.$ o: v7 {' G1 T& h
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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C6 ^3 f: ^1 ^9 j) d"Capital assets, comprising tangible properties, such as land, buildings and equipment, and intangible properties, are identifiable assets that meet all of the following criteria: # v9 m2 f* E2 h; V
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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;
. c* ?2 A' I- H$ \8 `1 z2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; & L, ?& P+ [- e. F S4 i% v3 L; M
3.Are not intended for sale in the ordinary course of operations; u& F5 x6 z9 J; Z; P% t+ ?$ M
4.Are not held as part of a collection"
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+ f2 H3 o7 E4 b, k0 Qcapital gain is profit that results from the sale or exchange of a capital asset.
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/ F" }2 `( T; t# |/ JInventory is a list for goods and materials, or those goods and materials that are ready or will be ready for sale.! d& Q/ t" M6 p- A5 U, Z5 b
Any gain on its sale will be business income.: \" A: L' u" T ]# i' Q
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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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6 @; m: | s2 z/ @$ m. `& A6 I4 B/ G7 _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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