In your 实战: 3 变更自住房资格 If the s.45(2) election was made when the change (house A) in use occurred in 2010,there is no taxable capital gain at all. 可以豁免的增值税部分:50x(1+4+10)/15=50 By electing the s.45(2), the House A can still qualify as the taxpayer' s principal residence for up to 4 taxation year, even if the House A is not inhabited during those years (year 2011 - year 2014) by the taxpayer. Since House B is 指定为自住房, the main thing need to be considered in 2010 is DON'T pay tax on House A.
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