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原帖由 如花 于 2008-4-24 20:37 发表 1 ?3 \8 g8 R; c9 @
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"8 R- J8 ~0 X* D, W2 T z% l
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你应该把全篇文章都贴出来
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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"
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Profit既可以是capital gain, 也可以是income.$ z, a/ i [2 V
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.6 |1 n/ ]8 A$ B% P+ t
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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; ; z; A& f6 k! ?. o% {
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; $ `+ c% S( h- R- s
3.Are not intended for sale in the ordinary course of operations; 1 }# k& I: ` c c* }
4.Are not held as part of a collection" & }1 d8 p6 K3 ]6 L: X. U7 c: f
! L9 C V" H1 y8 f5 Icapital gain is profit that results from the sale or exchange of a capital asset.. V1 z4 ]3 ]1 d3 [' E' V
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5 b& u/ h H5 h& S! Z! C1 DInventory is a list for goods and materials, or those goods and materials that are ready or will be ready for sale.: L/ ]: X" k: G, s% P& ]$ b
Any gain on its sale will be business income.
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3 O3 C& X4 |" N( T5 W8 e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?) Y8 g0 }& u4 Y5 A: p- e
. n- \' V" [9 ~4 U- m& }* E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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