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原帖由 如花 于 2008-4-24 20:37 发表 
( y, Y# L0 c% f) j0 l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"
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你应该把全篇文章都贴出来- z0 M7 S) M4 ~4 J. Y* S0 a; ]6 @
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"我买的房子的目的intention就是买来sell for profit的" " _4 B: Z& G3 G: f& C: g
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Profit既可以是capital gain, 也可以是income.
) {% R" C+ y3 e( `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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% p5 g- s# K# @1 o"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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! W! q) p% h N U1.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; a; N/ Q/ X: C7 m* T
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; 8 o) ~9 F) z' c* R
3.Are not intended for sale in the ordinary course of operations; + m0 Y/ _' ^' s' r. a% t
4.Are not held as part of a collection" 1 X3 @' L+ F* o6 Z% |3 J
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capital gain is profit that results from the sale or exchange of a capital asset.
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. ~8 m, B, L7 R% l4 ZInventory is a list for goods and materials, or those goods and materials that are ready or will be ready for sale.2 U8 r7 t0 t3 i( ~1 I
Any gain on its sale will be business income.2 t* u- R% |2 [4 U9 J5 H3 [
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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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/ c& U# o0 c. k4 G) N+ K" P! _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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