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原帖由 如花 于 2008-4-24 20:37 发表 
" D1 L3 L/ q6 C4 y: \. M" n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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, E7 j L4 R9 m你应该把全篇文章都贴出来1 H! J2 R. \% X) ?- T
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[/quote]9 D% ^( Q* L8 X8 @9 Z' `' S
0 ? ]0 i" Q Y% c `0 Z"我买的房子的目的intention就是买来sell for profit的" / |/ U, Y/ A3 h K3 u
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Profit既可以是capital gain, 也可以是income.
) R3 |1 S" y5 ^! P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." D5 }" I. ^& i3 h6 l% c# a. @
5 a* k- b" l5 L- H"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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O+ l2 J% [0 B$ D1.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; N9 k: b& _) Y3 Y2 a6 @ `/ _
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; 8 |. A* R, ~: X$ _
3.Are not intended for sale in the ordinary course of operations; + Y; S/ q! D0 o
4.Are not held as part of a collection"
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" n$ x8 D% P' F# Xcapital 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.
2 h) Z2 q$ B$ ^Any gain on its sale will be business income.; p2 L, p2 W! Q% ]: J/ F4 s# b) R: j
& X$ F8 N5 u5 B7 h# O: Y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?) M5 J- D, N, x3 w+ U7 {
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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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