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原帖由 如花 于 2008-4-24 20:37 发表 5 v# ^, \% H: M, M1 L5 y
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", c1 v# `2 O! \0 M6 @* b
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r5 f8 n2 T+ ~" g. n你应该把全篇文章都贴出来1 q1 A$ J, h! q, J
7 z8 J; U9 h0 r0 ~ `, B& T [/quote]
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( o+ @4 E K$ f"我买的房子的目的intention就是买来sell for profit的" & u( i4 @: A$ I- {6 s4 Q9 G
" |2 G# X3 I {& h& {Profit既可以是capital gain, 也可以是income.' L& \: v6 h; Q7 ]$ ^& ?
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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( K6 h% V9 X7 D* m! B- w, s1.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;
# D+ a; h. _/ z6 g1 O9 y2.Have been acquired, constructed or developed with the intention of being used on a continuing basis;
5 j' x; I6 v! g: b: T ~ S# v$ @- `/ i9 d3.Are not intended for sale in the ordinary course of operations;
6 X- p% p" h9 `# Y; ?4.Are not held as part of a collection"
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F' y- F5 y% b% E8 a9 Wcapital gain is profit that results from the sale or exchange of a capital asset.0 r' X, k v1 R0 r7 N4 y9 h8 e, J
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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.
1 ~# i7 R- l/ t; a/ O+ aAny gain on its sale will be business income.
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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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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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