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原帖由 如花 于 2008-4-24 20:37 发表 / w1 g' z7 _) m3 J1 G# 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"
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+ u! v3 T' o' c: U- L3 B你应该把全篇文章都贴出来
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6 v, w- D* c0 v! e3 b* y [/quote]
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4 T# ]! h# `& {0 }: E8 x0 A; p p! H"我买的房子的目的intention就是买来sell for profit的" ; q5 {- a4 {5 G. O" t
) O. T! a7 G% ^/ ?" NProfit既可以是capital gain, 也可以是income.
h0 F( Q( q9 A7 P" e/ g! J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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, L4 T1 g$ t& m9 X"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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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; & ^. j+ D. j) S w H8 s
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis;
8 Z/ i% C. ?% A; t U4 q8 I3.Are not intended for sale in the ordinary course of operations;
5 g! ]' ] l/ F F4.Are not held as part of a collection"
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& v9 {( V% A3 u& b6 i0 rcapital 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.: O0 Y% J4 w$ @! k) o) |+ J) k0 b
Any gain on its sale will be business income.
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3 n/ S' l4 T6 }# P4 ^6 I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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