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原帖由 如花 于 2008-4-24 20:37 发表 4 j0 Y7 q& o6 a# w! P( B
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
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[/quote]
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"我买的房子的目的intention就是买来sell for profit的" 4 |$ T$ ?5 e% u/ a; M {& `
# C* W* c1 j" p4 pProfit既可以是capital gain, 也可以是income.' x; y! _2 H8 c
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.* s& N) u- ^, G
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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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& f, k% |/ p) r: @9 `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; : i+ H' y j2 u& z
2.Have been acquired, constructed or developed with the intention of being used on a continuing basis; 6 f4 X2 X8 Y9 K) s
3.Are not intended for sale in the ordinary course of operations;
9 J6 {4 Y/ z! w2 l' d4.Are not held as part of a collection" ( d* T5 G4 t b" Q& U+ b+ h
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capital gain is profit that results from the sale or exchange of a capital asset.0 X& P8 N, S; 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. @3 H0 L" t! n; H6 T/ r
Any gain on its sale will be business income.
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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?% ~6 @* A5 ]' o2 r
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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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