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原帖由 如花 于 2008-4-24 20:37 发表 
% q; t* _4 l0 V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"$ e% D; |+ i7 E2 m2 O% U% e) I& ]$ _. l
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# }' Y( w+ E) D/ O; X2 Y* I* V) D2 p你应该把全篇文章都贴出来' I8 C: H. _7 l6 |7 y( d' k
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# l% O, w. u+ r ^" ~5 w' X"我买的房子的目的intention就是买来sell for profit的"
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Profit既可以是capital gain, 也可以是income.. L+ Y3 w0 a3 X2 d, |3 g" W4 E
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 r& l, ?( {) s' s8 a) Y6 _0 U2 Z2 d
3 Q* {+ {" n$ k$ v"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; # e7 r& c6 O2 r8 Z0 H0 H! Z* C
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis;
2 A- }! D3 r' g" B$ Y5 S3.Are not intended for sale in the ordinary course of operations;
1 @1 v7 W6 t4 x4.Are not held as part of a collection" ( ] R. ^' b: P9 ~$ Q
* ]* L+ U! G+ B3 [capital 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.% a' [: ~8 k7 ?- F
Any gain on its sale will be business income.
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: B _' m, p: a j7 s/ n( Z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?9 B3 ?* E9 c; E, s0 K
S+ f0 P$ O/ C+ a" W2 T- a$ ^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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