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原帖由 如花 于 2008-4-24 20:37 发表 
2 R' R" \7 @, k% C% F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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; P2 R$ g) m+ U, M5 B. i你应该把全篇文章都贴出来4 `: M! a. c2 J% x! ?
( p6 R+ b# h: [6 b) z. c [/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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% s& P1 ^) b N I% b1 L8 QProfit既可以是capital gain, 也可以是income.
7 _3 U+ D' L- g" s9 b5 b3 d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.3 V; X q2 t$ o3 i9 x* F# z
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"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; # v0 U) |5 a, f4 b# x
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis;
( h- i" x y% G* p! E" @2 z3.Are not intended for sale in the ordinary course of operations;
; F1 L; o- v# J6 K4 D- f4.Are not held as part of a collection" & f$ G# i0 d3 \! J% J
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capital gain is profit that results from the sale or exchange of a capital asset.! d* b- o/ s: A- F
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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.
) x3 W6 d0 \) Y" z# iAny gain on its sale will be business income.* j/ I3 R! f" F. ]4 s4 i5 Z
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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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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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