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原帖由 如花 于 2008-4-24 20:37 发表 / p- l6 B. I" A" _+ 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", ~& z$ _' O! T
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你应该把全篇文章都贴出来% l6 X, L i( R) U# [5 W# A' `4 ]
( g+ n: P' A+ x$ T# F/ Z$ o [/quote]
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"我买的房子的目的intention就是买来sell for profit的"
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5 f. y6 e2 K8 ?Profit既可以是capital gain, 也可以是income.
- v% c2 D+ {7 R) Z5 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.2 w8 M* h" y& t
8 N( n- p O" 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: ' y- g+ U* x `
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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; . s9 ]* ^- J/ s. }/ W1 Y: S
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis;
4 f2 n2 w- x1 B- g3.Are not intended for sale in the ordinary course of operations; " t L; w( V' V7 p$ D2 o: O5 o
4.Are not held as part of a collection"
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2 R: T6 ~$ G( [capital gain is profit that results from the sale or exchange of a capital asset.
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5 ^! V/ T5 S @; R# Z3 C& BInventory is a list for goods and materials, or those goods and materials that are ready or will be ready for sale.7 o# j( s$ ?- e# g0 }
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?
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( E) [1 l0 E5 F1 n8 w0 {" N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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