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原帖由 如花 于 2008-4-24 20:37 发表 ; }, {0 a3 ]$ d6 v
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"7 {( l- \1 ]3 \/ Y1 m2 ?# k
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' E. M# t# g: t# H2 g- x你应该把全篇文章都贴出来0 a& w- _# q( y8 p3 |, _2 J
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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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; b/ f+ h& s; L$ m o8 p0 _Profit既可以是capital gain, 也可以是income.
% r, a# X# X5 n: S/ o% _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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"Capital assets, comprising tangible properties, such as land, buildings and equipment, and intangible properties, are identifiable assets that meet all of the following criteria:
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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;
& H9 [( Q" b/ d* m0 `0 P* O2 f2.Have been acquired, constructed or developed with the intention of being used on a continuing basis;
/ B4 _# U6 Z9 u+ k" n# u3.Are not intended for sale in the ordinary course of operations;
: `7 {2 I+ q' K3 c" {4.Are not held as part of a collection" : C% x8 F0 e1 `2 D6 P5 V: Y
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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.
# y& y# ?8 F2 ?/ ?% ~" bAny gain on its sale will be business income.
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1 D) E8 b4 L. f( H0 J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?; z' m# m( a6 ?+ p/ `* p
8 e! E( y: ?3 y' \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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