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原帖由 如花 于 2008-4-24 20:37 发表 
6 U0 Y' z" w% q/ z7 l$ U& I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"% Y W. P- A8 O; W" Z% W
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; D- I# ?3 e9 Y( ?, S6 ]6 V你应该把全篇文章都贴出来
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"我买的房子的目的intention就是买来sell for profit的" % z9 F9 d& |+ e( g8 r+ c0 v) D
$ z: T7 M$ ?7 m& dProfit既可以是capital gain, 也可以是income. ? f) I- v- }: l" F/ A; 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." k( h7 A( [1 x. @* K
) }* G9 F" V! r! u9 c9 D3 M' j0 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: . @- ~- g/ B! O+ ~
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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; ) E# X2 F# _( b
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; / q, e9 y" b1 c7 ?5 q9 B
3.Are not intended for sale in the ordinary course of operations; ; |7 H8 i* B7 O6 p( ~9 \9 Y
4.Are not held as part of a collection"
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capital gain is profit that results from the sale or exchange of a capital asset.* d7 {. a3 [. I4 s; C# r I; \5 G
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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.
9 g7 Q( k: y+ p1 o/ g) m2 B5 AAny gain on its sale will be business income.
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8 L9 N. F7 d3 D! y# R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?& u8 G' F$ l' p, [9 c( ~: C) ^
; J& ~8 a) l. t8 P1 I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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