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原帖由 如花 于 2008-4-24 20:37 发表 
3 x* ?) Y% l5 B) m) |& @0 k+ ^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"/ `. A: B1 j/ A- M* b/ ^: j5 t- ?( t
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1 k% S( K. i; j9 x! i- C8 N你应该把全篇文章都贴出来
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; r7 r& n1 O/ X8 Y [/quote]
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* w& R K# m$ ~- M" e% ], W"我买的房子的目的intention就是买来sell for profit的" 6 w0 a' M3 r& [1 L/ O
' `) u4 u& [. `9 H+ ^) `Profit既可以是capital gain, 也可以是income.
% p$ b6 e; f* Q! [& Z) \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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$ m9 T- ?: j4 R) ?6 L' u4 |"Capital assets, comprising tangible properties, such as land, buildings and equipment, and intangible properties, are identifiable assets that meet all of the following criteria: # w+ f& z! q. D6 R. M, C, ~
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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; 5 N& E" Y; D' F9 s5 t& S( q' n3 v- g
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; ) b ^# F/ ?9 d- u
3.Are not intended for sale in the ordinary course of operations; ( |* ]# i3 ~) y. J7 p
4.Are not held as part of a collection"
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% w; L3 g- i7 v2 Scapital gain is profit that results from the sale or exchange of a capital asset.
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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.% B( N* R# a: k& E J+ r9 @# n: h8 I
Any 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?, |8 c6 U5 v4 s5 s$ `
- H. k. Z) R3 j; ?; ?, R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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