何家弘法律英語

1、2022-3-30tax law12022-3-30tax law22022-3-30tax law3Backgroundn美國的稅種：美國的稅種：nIncome tax nProperty tax nSales tax nConsumption taxnEstate taxnGift tax nSocial security taxnStamp taxIndividual income taxCorporation income tax 2022-3-30tax law4Federal taxationnInternal Revenue Code (IRC)n美國國內收入法典美國國內收入法典

2、nFederal Income Tax Actn聯(lián)邦所得稅法聯(lián)邦所得稅法nInternal Revenue Service (IRS)n美國國內收入局美國國內收入局nTax Courtn稅收法院稅收法院2022-3-30tax law5Part 1: Federal Taxationn1. IntroductionnFederal Fiscal Powers Federal Fiscal Powers 聯(lián)邦財政權力聯(lián)邦財政權力nComprehensiven廣泛的廣泛的nExert a controlling impact upon the nations economyn對全國經濟產生支配性影

3、響對全國經濟產生支配性影響2022-3-30tax law6Federal Fiscal PowersFederal Fiscal PowersnAmong the most important of the powers granted to the federal governmentn賦予聯(lián)邦政府賦予聯(lián)邦政府的最重要的權力之一；的最重要的權力之一；nThe constitutional issues with respect to these powers have been firmly established.n牢固地確立了這些權力的牢固地確立了這些權力的憲法性問題憲法性問題。202

4、2-3-30tax law7Federal Fiscal PowersFederal Fiscal PowersnThe power to tax 征稅權征稅權nThe power to coin money 鑄幣權鑄幣權nTo borrow on the credit of the United States 借債權借債權nThe power to spend 財政支出權財政支出權2022-3-30tax law82. General Scope of the Taxing PowernBroad powers of taxation are granted to Congress by e

5、xpress provision of the Constitution.n憲法憲法明文規(guī)定明文規(guī)定賦予國會廣泛的賦予國會廣泛的征稅權征稅權。nThe power to tax is plenary.n征稅權是無限的。征稅權是無限的。Two specific limitations One prohibition2022-3-30tax law9Two specific limitations n1. 直接稅直接稅與與人頭稅人頭稅必須在各州間按人必須在各州間按人口的比例合理分配；口的比例合理分配；n2. 美國境內的所有美國境內的所有關稅關稅和和貨物稅貨物稅必須必須統(tǒng)一。統(tǒng)一。Direct ta

6、xesCapitation taxesCustom duties Excise taxes2022-3-30tax law10One prohibition - Single prohibition nNoNo duty duty shall shall be leviedbe levied upon upon exports exports from any statesfrom any states. .n對對各州之間的商品流通各州之間的商品流通不征稅不征稅。nThe The Due ProcessDue Process clause of the the clause of the th

7、e Fifth AmendmentFifth Amendment n憲法第憲法第5 5修正案修正案正當程序正當程序條款條款nGeneral limitationGeneral limitationAmendment VnNo person shall be deprived of life, liberty, or property, without due process of law; nor shall private property be taken for public use, without just compensation. V2022-3-30tax law12Pollo

8、ck v. Farmers Loan & Trust Co.Pollock v. Farmers Loan & Trust Co.nThe sixteenth Amendment, which permits imposition of a federal income tax without appointment among the states, n第十六次修正案第十六次修正案允許在各州之間允許在各州之間不按照比不按照比例分配例分配征收聯(lián)邦所得稅，征收聯(lián)邦所得稅，nWas necessitated by the five to four decision in Pollo

9、ck v. Farmers loan & Trust Co.n是因為波洛克訴農場主貸款信托公司一案是因為波洛克訴農場主貸款信托公司一案中中5比比4的法院判決的法院判決而成為必須的。而成為必須的。nSixteenth Amendment-Income TaxSixteenth Amendment-Income TaxnThe Congress shall have power to lay The Congress shall have power to lay and collect taxes on incomes, from and collect taxes on incomes

10、, from whatever source derived, whatever source derived, without without apportionment among the several apportionment among the several States, States, and without regard to any and without regard to any census or enumeration.census or enumeration. 2022-3-30tax law14New York ex rel. Cohn v. Graves紐

11、約州紐約州依據(jù)依據(jù)科恩訴格雷夫斯案科恩訴格雷夫斯案nThe Court in effect overruled Pollock and in so doing rendered the Sixteenth Amendment redundant. n最高法院實際最高法院實際推翻推翻了了波洛克案波洛克案的判決，的判決，這樣做使第這樣做使第16修正案成為修正案成為贅余贅余。2022-3-30tax law15nThe Graves case effectively overruled the Pollock decision nThe courts continually have held th

12、at a tax on income was an excise tax.n認為對所得的征稅是貨物稅認為對所得的征稅是貨物稅nNegating the idea that an income tax was a property taxn否認所得稅是財產稅否認所得稅是財產稅2022-3-30tax law163.Direct Taxes v. Indirect Taxes n(a) Historical BackgroundnThe dichotomy between direct and indirect taxes ultimately proved to be a stumbling b

13、lock in the development of our present federal tax structure. n，直接稅與間接稅直接稅與間接稅之間的之間的差異差異已已成為美國現(xiàn)行聯(lián)邦稅制發(fā)展的成為美國現(xiàn)行聯(lián)邦稅制發(fā)展的障礙障礙。2022-3-30tax law17Direct TaxnA tax exacted directly from the persons who will bear the burden of it, as a poll tax, a general property tax, or an income tax.2022-3-30tax law18Indi

14、rect TaxnA tax, such as a sales tax or value-added tax, that is levied on goods or services rather than individuals and is ultimately paid by consumers in the form of higher prices.2022-3-30tax law19 nDirect tax embraced only:nTaxes on land (real property)n土地稅（不動產稅土地稅（不動產稅）nPoll tax (capitation tax)

15、n人頭稅人頭稅按人口征收直接稅按人口征收直接稅2022-3-30tax law20Three significant cases:nHylton v. United States（1796）n對運輸費的聯(lián)邦稅作為貨物稅，不要按對運輸費的聯(lián)邦稅作為貨物稅，不要按比例分配比例分配nVeazie Bank v. fenno（1869）n就州鈔票發(fā)行和流通所征收的限制稅為就州鈔票發(fā)行和流通所征收的限制稅為間接稅間接稅nSpringer v. United States（1880）n內戰(zhàn)所得稅條例作為貨物稅，不要按比內戰(zhàn)所得稅條例作為貨物稅，不要按比例分配例分配2022-3-30tax law21In

16、Pollock,nthe court held that the Income Tax Act of 1894 was a direct tax and unconstitutional and void because it imposed a tax on income from real estate and personal property without apportionment.n所得稅法是直接稅所得稅法是直接稅，違反憲法違反憲法，無效無效n因為對因為對不動產不動產和和動產動產所得的征稅所得的征稅沒有按沒有按照比例分配。照比例分配。2022-3-30tax law22The c

17、ourt made it clear that:nA tax on income from business and occupations was not a direct tax and could be subjected to taxation without the necessity of apportionment on the basis of population.n對對經營和職業(yè)所得經營和職業(yè)所得的征稅的征稅不是直接稅不是直接稅，不必以人口為基礎分配不必以人口為基礎分配。2022-3-30tax law23The reversal of the Pollock decisi

18、onnby the adoption of the Sixteenth Amendment provides a fascinating chapter in American history. 用憲法修正授權用憲法修正授權政府征收所得稅政府征收所得稅Democratic platform民主黨民主黨Republican candidate共和黨共和黨無須憲法修正，政府無須憲法修正，政府就可以征收所得稅就可以征收所得稅Culminated in a compromise 2022-3-30tax law24On February 25, 1913nThe Secretary of State

19、issued a proclamation declaring that the Amendment had been duly ratified.n1913年年2月月25日，日，美國國務卿美國國務卿宣布宣布，修正案已被適時修正案已被適時批準批準。2022-3-30tax law25The Corporate Excise Tax Act of 1909:nEvery corporation “engaged in business in any state or territory ”was required to “pay annually a special excise tax wit

20、h respect to the carrying on or doing business”at the rate of one percent upon all net income in excess of five thousand dollars.n在任何一個州或地區(qū)在任何一個州或地區(qū)從事經營活動從事經營活動的公司，的公司，每年都要就從事商業(yè)經營活動交納每年都要就從事商業(yè)經營活動交納特殊的特殊的貨物稅貨物稅，對超過，對超過5000美元的美元的凈收入凈收入按按1%的的稅率納稅。稅率納稅。2022-3-30tax law26(b)current status of direct vs.

21、indirect taxesnThe Court has held that the following taxes are indirect (excise) taxes and not direct taxes subject to the requirement of apportionment:n最高法院認為，下列稅種是間接（貨物）最高法院認為，下列稅種是間接（貨物）稅，不是要按比例分配的直接稅：稅，不是要按比例分配的直接稅：n18981898年聯(lián)邦遺產稅；年聯(lián)邦遺產稅；18981898年聯(lián)邦特別煙年聯(lián)邦特別煙稅稅、18981898年征收的煉糖稅年征收的煉糖稅；19161916年征收年

22、征收的聯(lián)邦遺產稅的聯(lián)邦遺產稅；19241924年聯(lián)邦贈予稅年聯(lián)邦贈予稅。2022-3-30tax law274.federal taxing power and due processn聯(lián)邦政府的征稅權和正當程序聯(lián)邦政府的征稅權和正當程序nOn rare occasions but seldom with success,due process objections have been raised with respect to federal tax provisions.n對于對于聯(lián)邦稅收法規(guī)聯(lián)邦稅收法規(guī)，提出正當程序方，提出正當程序方面異議的非常罕見，有少數(shù)取得成功。面異議的非常罕見，

23、有少數(shù)取得成功。2022-3-30tax law285. Federal taxes as regulatory measuresn作為調控措施的聯(lián)邦稅作為調控措施的聯(lián)邦稅nA tax whatever the type , has an inherent economic impact on business and commerce. n無論哪種類型的稅收，都內在地對商無論哪種類型的稅收，都內在地對商業(yè)經營活動產生業(yè)經營活動產生經濟影響經濟影響。2022-3-30tax law29nThis result is unavoidable, however desirable the idea

24、l of a neutral tax system.n無論一個無論一個中性稅收制度中性稅收制度的理想多么稱的理想多么稱心如意，這一結果都是心如意，這一結果都是無法避免無法避免的。的。2022-3-30tax law30Custom dutiesnUntil the turn of the century provided the major portion of federal revenues,n19世紀末世紀末20世紀初，世紀初，關稅關稅提供了提供了主要的主要的聯(lián)邦稅收收入聯(lián)邦稅收收入nWere also regulatory in that certain tariffs protect

25、ed American manufacturers against competition from foreign goods.n保護保護美國制造商美國制造商免受外國商品的競爭免受外國商品的競爭，因此關稅具有因此關稅具有調控的性質調控的性質。2022-3-30tax law31Part 2: State taxationn1. IntroductionnThe federal commerce clause聯(lián)邦貿易條款聯(lián)邦貿易條款nOther limitations in the Constitution憲法的其他限制憲法的其他限制正當程序正當程序平等保護平等保護Place certain

26、limits on the taxing powers of states and their subdivisions限制了限制了州和地方政府的征稅權州和地方政府的征稅權2022-3-30tax law32nWhen a state or local tax is measured against the dormant commerce clause, the Court seeks to allow the state or locality to extract from interstate commerce a fair share of the expenses without

27、unduly restricting the flow of interstate commerce.n當州或地方稅受制于當州或地方稅受制于休眠商務條款休眠商務條款時，最時，最高法院允許高法院允許州或地方州或地方在在不過分限制州際商不過分限制州際商務的情況務的情況下，對下，對州際商務州際商務征收一定的稅收征收一定的稅收。2022-3-30tax law33Dormant Commerce ClausenThe dormant commerce clause doctrine The dormant commerce clause doctrine (the Commerce Clause is

28、 (the Commerce Clause is dormantdormant because Congress has not acted under it) because Congress has not acted under it) applies when a state, in the absence of applies when a state, in the absence of any preempting federal action, passes a any preempting federal action, passes a law which interfer

29、es with interstate law which interferes with interstate commerce. commerce. n休眠商務條款（因為國會沒有實施該條款，使休眠商務條款（因為國會沒有實施該條款，使得該條款處于休眠狀態(tài)）得該條款處于休眠狀態(tài)）n原則：聯(lián)邦政府如果沒有優(yōu)先采取行動，那么原則：聯(lián)邦政府如果沒有優(yōu)先采取行動，那么州可以通過法律干預州際商務活動。州可以通過法律干預州際商務活動。2022-3-30tax law34The court fashioned four-part tests:nA state or local tax is permissib

30、le under the dormant commerce clause如果：如果：n（1 1）該稅與征稅的州之間存在）該稅與征稅的州之間存在實質實質性聯(lián)系性聯(lián)系；n（2 2）該稅是）該稅是公平合理分配公平合理分配的；的；n（3 3）沒有沒有對州際貿易造成對州際貿易造成歧視歧視；n（4 4）該稅與州政府提供的）該稅與州政府提供的服務相關服務相關。2022-3-30tax law35Due process limits the territorial reach of the states powern正當程序限制著州征稅權力的范圍。正當程序限制著州征稅權力的范圍。n“Minimum” cont

31、acts n被征稅的個人、對象或交易必須與征稅的被征稅的個人、對象或交易必須與征稅的州保持最州保持最起碼的接觸起碼的接觸n“A rational relationship ”n歸屬于州的所得與該企業(yè)價值之間有歸屬于州的所得與該企業(yè)價值之間有合理合理的聯(lián)系的聯(lián)系2022-3-30tax law36Commercial clause vs. due process clauseCommercial clause vs. due process clausenThe commercial clause will require that the state or local tax be fairl

32、y appointed in order to prevent an undue burden on interstate commercen商務條款商務條款要求州和地方的要求州和地方的稅收公平分配稅收公平分配，以避免州際貿易的不公正稅收負擔。以避免州際貿易的不公正稅收負擔。nThe due process clause requires state jurisdiction to tax.n正當程序條款要求正當程序條款要求州具有稅收管轄權州具有稅收管轄權。2022-3-30tax law37Equal protection clausenThe state or local tax must

33、 have a “rational basis” and not be “palpably arbitrary”.n州或地方稅必須有州或地方稅必須有“合理的根據(jù)合理的根據(jù)”，并且不能是并且不能是“明顯的武斷明顯的武斷”。2022-3-30tax law38Discriminatory taxEqual protection clausen如果一個州稅種的唯一目的是如果一個州稅種的唯一目的是促進州內貿促進州內貿易易，而，而對其他州的貿易造成歧視對其他州的貿易造成歧視，那么這，那么這樣的目的是樣的目的是不允許的不允許的，這樣的目的不能證，這樣的目的不能證明該明該歧視性稅收歧視性稅收的合理性。的合理

34、性。n按照按照平等保護條款平等保護條款，這樣的稅種是，這樣的稅種是無效的無效的。To promote in-state businessTo discriminate against businesses from other states2022-3-30tax law392. Death taxnReal property and permanently situated tangible personal property have an exclusive tax situs in the state in which the property is located.n 不動產不動產和

35、永久固定的和永久固定的有形動產有形動產，其坐，其坐落的州是落的州是唯一的納稅地點唯一的納稅地點。2022-3-30tax law40nIntangible property have a potential multiple tax situs n無形資產可能有無形資產可能有多個納稅地點多個納稅地點。nIntangibles are subject to multiple taxation under the general property tax.n按照普通財產稅規(guī)定，無形資產要被按照普通財產稅規(guī)定，無形資產要被多多重征稅重征稅。n普遍采用普遍采用相互免稅法律相互免稅法律，減少對無形資，減

36、少對無形資產的多重征稅。產的多重征稅。Reciprocal exemption statutes2022-3-30tax law41Two complicating factorsnStates apply different concepts in classifying certain property interests as tangible or intangible property.n各州在確定有形資產和無形資產的財產各州在確定有形資產和無形資產的財產利益時利益時采取不同的概念采取不同的概念。nMore than one state claims to be the state

37、of domicile of the decedent.n不止一個州會主張不止一個州會主張死者定居在本州死者定居在本州。2022-3-30tax law423. Income taxesnIncome taxes on individualsn個人所得稅個人所得稅n Income taxes on corporationsn公司所得稅公司所得稅 2022-3-30tax law43Income taxes on individualsn結論：結論： nestablished as a matter of due process the constitutional power of a sta

38、te to impose taxes upon individuals whether or not domiciled therein. n案例確立了州的案例確立了州的憲法性權力憲法性權力的的正當程正當程序序，州可以對，州可以對定居定居在本州的個人和在本州的個人和不不定居在定居在本州的個人征稅。本州的個人征稅。2022-3-30tax law44n對于對于定居定居在征稅州的個人征稅，有在征稅州的個人征稅，有定定居地居地就足以證明該稅的合法性，因為就足以證明該稅的合法性，因為個人受到該州法律的保護，從中受益。個人受到該州法律的保護，從中受益。nResident jurisdiction n對于對于不定居不定居在征稅州且在征稅州且不是該州居民不是該州居民的個人征稅，其理由是該州的個人征稅，其理由是該州法律保護法律保護了在這里取得所得的職業(yè)、經營活動了在這里取得所得的職業(yè)、經營活動和財產。和財產。nSource jurisdiction2022-3-30tax law45Income taxes on corporationsnIf a corporation is organized under the laws of the taxing states, it is taxable as a domiciliary corporation upon all