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原帖由 如花 于 2008-4-24 20:37 发表 # [$ y# `# K* Z1 p) Q* v3 }
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"* b: n h& Z5 O5 _. s/ J+ E) S) m
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; E. e, L6 n! }% d你应该把全篇文章都贴出来" F+ z5 N- v2 I9 @
( I3 O. A( i2 F9 S8 f/ \ [/quote]% Q" ?" M+ W- z. D" q' {
+ f) n5 B+ ?0 L* `/ _. z"我买的房子的目的intention就是买来sell for profit的" 0 I) A0 ]$ K: R$ o$ k. X
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Profit既可以是capital gain, 也可以是income.
% P3 f1 H# T+ e6 z" }* s9 Q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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7 D: d. k) d: L% }6 _$ R"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;
9 K! ^% m( I7 f; I% c- X& _! {2.Have been acquired, constructed or developed with the intention of being used on a continuing basis;
8 | y7 v7 l. F9 B4 g, l0 p# j7 v3.Are not intended for sale in the ordinary course of operations; - B# c- N- v; [7 ~
4.Are not held as part of a collection"
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0 e4 p+ x6 X8 F6 [$ h' ?# Wcapital gain is profit that results from the sale or exchange of a capital asset.
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# S$ N k7 t$ t1 ?3 vInventory is a list for goods and materials, or those goods and materials that are ready or will be ready for sale.8 o5 o; g5 a0 E: Q8 _0 @- @
Any gain on its sale will be business income.0 p" i, }' e4 r4 |1 v% A2 f) d. s: `
* \2 N, l2 i& D* U/ \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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# A: r) e% h: }. U0 v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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