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原帖由 如花 于 2008-4-24 20:37 发表 * r* S; W5 n: _, _! X' H7 }% i
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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你应该把全篇文章都贴出来' ^: \: J0 @6 _
) g3 } }- g( `- Q, f [/quote], b5 N! U7 M* A! U6 E; ^" i/ ?
- a( l2 `8 x- @! j. r"我买的房子的目的intention就是买来sell for profit的" ) d- Y1 S5 J$ q' Z; w" z- M; _
9 p# E0 a4 ~) j5 K; g2 oProfit既可以是capital gain, 也可以是income.
8 L" N2 {" D4 t4 Q6 ^1 R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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"Capital assets, comprising tangible properties, such as land, buildings and equipment, and intangible properties, are identifiable assets that meet all of the following criteria: 9 K1 k z; i" |5 W( Y7 _0 V
" K* J' W4 K6 z9 L4 ~7 ?, e1.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; ! G* C; P+ a7 v# l8 B
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis;
' A& h s2 a W2 X3.Are not intended for sale in the ordinary course of operations;
2 M/ _/ ]( x5 ?; ~3 X4.Are not held as part of a collection"
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$ e t; S' y" r, y- T% ucapital gain is profit that results from the sale or exchange of a capital asset.% u9 P4 \: r& v, i7 Y% [% R$ ^; \- |
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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.
. c- {( f2 T; i" K7 Z: l; gAny gain on its sale will be business income.
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' \) Y' f7 W# N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?) p, s8 J$ l1 D; G }
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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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