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原帖由 如花 于 2008-4-24 20:37 发表 
3 V- D/ K% F) W8 e' `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"; R) g- n* {, O* k
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你应该把全篇文章都贴出来) }3 x- H/ f. r
' u! |, f) M- {* U7 E [/quote], U" k4 E( R! s) Z5 R
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"我买的房子的目的intention就是买来sell for profit的" ' A! }) a k6 c& l& z. A# R- ~. j
$ j& T, [; ?/ P- r; @Profit既可以是capital gain, 也可以是income.
3 p3 i5 r6 U- Y( G9 W$ Y0 s% I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.% x: e% ?6 Z' a2 K; l. y
; V8 t- V& g6 g# x, i' ~, y$ ]"Capital assets, comprising tangible properties, such as land, buildings and equipment, and intangible properties, are identifiable assets that meet all of the following criteria: . Y" R* m% P4 G2 V6 F
% I) C2 f# l) d. D+ \" g1.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 _: P! q5 `# y* p: g2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; 3 e" y4 Q* x0 T7 j1 n) |0 p
3.Are not intended for sale in the ordinary course of operations;
& l3 B& T" i. `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.
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$ O6 M! E% X# F) \Inventory is a list for goods and materials, or those goods and materials that are ready or will be ready for sale.
& C8 G/ s, t+ I6 r3 U% i: t7 PAny 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?3 @" N+ P% e! v
2 H( j# x+ [' s5 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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