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原帖由 如花 于 2008-4-24 20:37 发表 
0 e" z( ?/ P9 J# p7 g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"; I; \* I4 y1 I9 W9 L) U
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你应该把全篇文章都贴出来
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& U* I- }$ q1 j% `5 U/ T& W"我买的房子的目的intention就是买来sell for profit的"
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0 H) r" V# i% j) b5 z j! zProfit既可以是capital gain, 也可以是income.: o0 a2 W4 X1 b' D1 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:
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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; / U1 r$ T! J& E% L$ E' H9 ~( F
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; ; ~ Z: U! w5 U/ [) z
3.Are not intended for sale in the ordinary course of operations; ( s. t" U: c( p7 c1 L( P9 }/ h
4.Are not held as part of a collection" 6 }$ a9 i9 Z: ?* M* ]
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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.
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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?0 w, C. o6 `; p9 c
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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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