英美法概論第15課

1、2022-3-29tax law12022-3-29tax law22022-3-29tax law3Backgroundn美國(guó)的稅種：美國(guó)的稅種：nIncome tax nProperty tax nSales tax nConsumption taxnEstate taxnGift tax nSocial security taxnStamp taxIndividual income taxCorporation income tax 2022-3-29tax law4Federal taxationnInternal Revenue Code (IRC)n美國(guó)國(guó)內(nèi)收入法典美國(guó)國(guó)內(nèi)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(guó)國(guó)內(nèi)收入局美國(guó)國(guó)內(nèi)收入局nTax Courtn稅收法院稅收法院2022-3-29tax law5Part 1: Federal Taxationn1. IntroductionnFederal Fiscal Powers Federal Fiscal Powers 聯(lián)邦財(cái)政權(quán)力聯(lián)邦財(cái)政權(quán)力nComprehensiven廣泛的廣泛的nExert a controlling impact upon the nations economyn對(duì)全國(guó)經(jīng)濟(jì)產(chǎn)生支配性影

3、響對(duì)全國(guó)經(jīng)濟(jì)產(chǎn)生支配性影響2022-3-29tax 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(quán)力之一；的最重要的權(quán)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(quán)力的牢固地確立了這些權(quán)力的憲法性問(wèn)題憲法性問(wèn)題。202

4、2-3-29tax law7Federal Fiscal PowersFederal Fiscal PowersnThe power to tax 征稅權(quán)征稅權(quán)nThe power to coin money 鑄幣權(quán)鑄幣權(quán)nTo borrow on the credit of the United States 借債權(quán)借債權(quán)nThe power to spend 財(cái)政支出權(quán)財(cái)政支出權(quán)2022-3-29tax 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(guó)會(huì)廣泛的賦予國(guó)會(huì)廣泛的征稅權(quán)征稅權(quán)。nThe power to tax is plenary.n征稅權(quán)是無(wú)限的。征稅權(quán)是無(wú)限的。Two specific limitations One prohibition2022-3-29tax 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(guó)境內(nèi)的所有美國(guó)境內(nèi)的所有關(guān)稅關(guān)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 taxes2022-3-29tax law10One prohibition - Single prohibition nNoNo duty duty shall shall be leviedbe levied upon upon exports exports from any statesfrom any states. .n對(duì)對(duì)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(dāng)程序正當(dāng)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. V2022-3-29tax 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?yàn)椴蹇嗽V農(nóng)場(chǎng)主貸款信托公司一案是因?yàn)椴蹇嗽V農(nóng)場(chǎng)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. 2022-3-29tax 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(shí)際最高法院實(shí)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。2022-3-29tax 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(rèn)為對(duì)所得的征稅是貨物稅認(rèn)為對(duì)所得的征稅是貨物稅nNegating the idea that an income tax was a property taxn否認(rèn)所得稅是財(cái)產(chǎn)稅否認(rèn)所得稅是財(cái)產(chǎn)稅2022-3-29tax 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(guó)現(xiàn)行聯(lián)邦稅制發(fā)展的成為美國(guó)現(xiàn)行聯(lián)邦稅制發(fā)展的障礙障礙。2022-3-29tax 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.2022-3-29tax 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.2022-3-29tax law19 nDirect tax embraced only:nTaxes on land (real property)n土地稅（不動(dòng)產(chǎn)稅土地稅（不動(dòng)產(chǎn)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2022-3-29tax law20Three significant cases:nHylton v. United States（1796）n對(duì)運(yùn)輸費(fèi)的聯(lián)邦稅作為貨物稅，不要按對(duì)運(yùn)輸費(fèi)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(nèi)戰(zhàn)所得稅條例作為貨物稅，不要按比內(nèi)戰(zhàn)所得稅條例作為貨物稅，不要按比例分配例分配2022-3-29tax 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(wú)效無(wú)效n因?yàn)閷?duì)因?yàn)閷?duì)不動(dòng)產(chǎn)不動(dòng)產(chǎn)和和動(dòng)產(chǎn)動(dòng)產(chǎn)所得的征稅所得的征稅沒(méi)有按沒(méi)有按照比例分配。照比例分配。2022-3-29tax 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(duì)對(duì)經(jīng)營(yíng)和職業(yè)所得經(jīng)營(yíng)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(chǔ)分配不必以人口為基礎(chǔ)分配。2022-3-29tax 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(quán)用憲法修正授權(quán)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(wú)須憲法修正，政府無(wú)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 2022-3-29tax 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(guó)國(guó)務(wù)卿美國(guó)國(guó)務(wù)卿宣布宣布，修正案已被適時(shí)修正案已被適時(shí)批準(zhǔn)批準(zhǔn)。2022-3-29tax 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(gè)州或地區(qū)在任何一個(gè)州或地區(qū)從事經(jīng)營(yíng)活動(dòng)從事經(jīng)營(yíng)活動(dòng)的公司，的公司，每年都要就從事商業(yè)經(jīng)營(yíng)活動(dòng)交納每年都要就從事商業(yè)經(jīng)營(yíng)活動(dòng)交納特殊的特殊的貨物稅貨物稅，對(duì)超過(guò)，對(duì)超過(guò)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。2022-3-29tax 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(rèn)為，下列稅種是間接（貨物）最高法院認(rèn)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(chǎn)稅；年聯(lián)邦遺產(chǎn)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(chǎn)稅的聯(lián)邦遺產(chǎn)稅；19241924年聯(lián)邦贈(zèng)予稅年聯(lián)邦贈(zèng)予稅。2022-3-29tax law274.federal taxing power and due processn聯(lián)邦政府的征稅權(quán)和正當(dāng)程序聯(lián)邦政府的征稅權(quán)和正當(dāng)程序nOn rare occasions but seldom with success,due process objections have been raised with respect to federal tax provisions.n對(duì)于對(duì)于聯(lián)邦稅收法規(guī)聯(lián)邦稅收法規(guī)，提出正當(dāng)程序方，提出正當(dāng)程序方面異議的非常罕見(jiàn)，有少數(shù)取得成功。面異議的非常罕見(jiàn)，

23、有少數(shù)取得成功。2022-3-29tax law285. Federal taxes as regulatory measuresn作為調(diào)控措施的聯(lián)邦稅作為調(diào)控措施的聯(lián)邦稅nA tax whatever the type , has an inherent economic impact on business and commerce. n無(wú)論哪種類型的稅收，都內(nèi)在地對(duì)商無(wú)論哪種類型的稅收，都內(nèi)在地對(duì)商業(yè)經(jīng)營(yíng)活動(dòng)產(chǎn)生業(yè)經(jīng)營(yíng)活動(dòng)產(chǎn)生經(jīng)濟(jì)影響經(jīng)濟(jì)影響。2022-3-29tax law29nThis result is unavoidable, however desirable the idea

24、l of a neutral tax system.n無(wú)論一個(gè)無(wú)論一個(gè)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(jié)果都是心如意，這一結(jié)果都是無(wú)法避免無(wú)法避免的。的。2022-3-29tax law30Custom dutiesnUntil the turn of the century provided the major portion of federal revenues,n19世紀(jì)末世紀(jì)末20世紀(jì)初，世紀(jì)初，關(guān)稅關(guān)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(hù)保護(hù)美國(guó)制造商美國(guó)制造商免受外國(guó)商品的競(jìng)爭(zhēng)免受外國(guó)商品的競(jìng)爭(zhēng)，因此關(guān)稅具有因此關(guān)稅具有調(diào)控的性質(zhì)調(diào)控的性質(zhì)。2022-3-29tax law31Part 2: State taxationn1. IntroductionnThe federal commerce clause聯(lián)邦貿(mào)易條款聯(lián)邦貿(mào)易條款nOther limitations in the Constitution憲法的其他限制憲法的其他限制正當(dāng)程序正當(dāng)程序平等保護(hù)平等保護(hù)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(quán)州和地方政府的征稅權(quán)2022-3-29tax 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(dāng)州或地方稅受制于當(dāng)州或地方稅受制于休眠商務(wù)條款休眠商務(wù)條款時(shí)，最時(shí)，最高法院允許高法院允許州或地方州或地方在在不過(guò)分限制州際商不過(guò)分限制州際商務(wù)的情況務(wù)的情況下，對(duì)下，對(duì)州際商務(wù)州際商務(wù)征收一定的稅收征收一定的稅收。2022-3-29tax 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(wù)條款（因?yàn)閲?guó)會(huì)沒(méi)有實(shí)施該條款，使休眠商務(wù)條款（因?yàn)閲?guó)會(huì)沒(méi)有實(shí)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(méi)有優(yōu)先采取行動(dòng)，那么原則：聯(lián)邦政府如果沒(méi)有優(yōu)先采取行動(dòng)，那么州可以通過(guò)法律干預(yù)州際商務(wù)活動(dòng)。州可以通過(guò)法律干預(yù)州際商務(wù)活動(dòng)。2022-3-29tax 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(shí)質(zhì)實(shí)質(zhì)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(méi)有沒(méi)有對(duì)州際貿(mào)易造成對(duì)州際貿(mào)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(wù)相關(guān)服務(wù)相關(guān)。2022-3-29tax law35Due process limits the territorial reach of the states powern正當(dāng)程序限制著州征稅權(quán)力的范圍。正當(dāng)程序限制著州征稅權(quán)力的范圍。n“Minimum” cont

31、acts n被征稅的個(gè)人、對(duì)象或交易必須與征稅的被征稅的個(gè)人、對(duì)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(jià)值之間有歸屬于州的所得與該企業(yè)價(jià)值之間有合理合理的聯(lián)系的聯(lián)系2022-3-29tax 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(wù)條款商務(wù)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(mào)易的不公正稅收負(fù)擔(dān)。以避免州際貿(mào)易的不公正稅收負(fù)擔(dān)。nThe due process clause requires state jurisdiction to tax.n正當(dāng)程序條款要求正當(dāng)程序條款要求州具有稅收管轄權(quán)州具有稅收管轄權(quán)。2022-3-29tax 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”。2022-3-29tax law38Discriminatory taxEqual protection clausen如果一個(gè)州稅種的唯一目的是如果一個(gè)州稅種的唯一目的是促進(jìn)州內(nèi)貿(mào)促進(jìn)州內(nèi)貿(mào)易易，而，而對(duì)其他州的貿(mào)易造成歧視對(duì)其他州的貿(mào)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(hù)條款平等保護(hù)條款，這樣的稅種是，這樣的稅種是無(wú)效的無(wú)效的。To promote in-state businessTo discriminate against businesses from other states2022-3-29tax 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(dòng)產(chǎn)不動(dòng)產(chǎn)和

35、永久固定的和永久固定的有形動(dòng)產(chǎn)有形動(dòng)產(chǎn)，其坐，其坐落的州是落的州是唯一的納稅地點(diǎn)唯一的納稅地點(diǎn)。2022-3-29tax law40nIntangible property have a potential multiple tax situs n無(wú)形資產(chǎn)可能有無(wú)形資產(chǎn)可能有多個(gè)納稅地點(diǎn)多個(gè)納稅地點(diǎn)。nIntangibles are subject to multiple taxation under the general property tax.n按照普通財(cái)產(chǎn)稅規(guī)定，無(wú)形資產(chǎn)要被按照普通財(cái)產(chǎn)稅規(guī)定，無(wú)形資產(chǎn)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(duì)無(wú)形資，減

36、少對(duì)無(wú)形資產(chǎn)的多重征稅。產(chǎn)的多重征稅。Reciprocal exemption statutes2022-3-29tax 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(chǎn)和無(wú)形資產(chǎn)的財(cái)產(chǎn)各州在確定有形資產(chǎn)和無(wú)形資產(chǎn)的財(cái)產(chǎn)利益時(shí)利益時(shí)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(gè)州會(huì)主張不止一個(gè)州會(huì)主張死者定居在本州死者定居在本州。2022-3-29tax law423. Income taxesnIncome taxes on individualsn個(gè)人所得稅個(gè)人所得稅n Income taxes on corporationsn公司所得稅公司所得稅 2022-3-29tax law43Income taxes on individualsn結(jié)論：結(jié)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(quán)力憲法性權(quán)力的的正當(dāng)程正當(dāng)程序序，州可以對(duì)，州可以對(duì)定居定居在本州的個(gè)人和在本州的個(gè)人和不不定居在定居在本州的個(gè)人征稅。本州的個(gè)人征稅。2022-3-29tax law44n對(duì)于對(duì)于定居定居在征稅州的個(gè)人征稅，有在征稅州的個(gè)人征稅，有定定居地居地就足以證明該稅的合法性，因?yàn)榫妥阋宰C明該稅的合法性，因?yàn)閭€(gè)人受到該州法律的保護(hù)，從中受益。個(gè)人受到該州法律的保護(hù)，從中受益。nResident jurisdiction n對(duì)于對(duì)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(gè)人征稅，其理由是該州的個(gè)人征稅，其理由是該州法律保護(hù)法律保護(hù)了在這里取得所得的職業(yè)、經(jīng)營(yíng)活動(dòng)了在這里取得所得的職業(yè)、經(jīng)營(yíng)活動(dòng)和財(cái)產(chǎn)。和財(cái)產(chǎn)。nSource jurisdiction2022-3-29tax law45Income taxes on corporationsnIf a corporation is organized under the laws of the taxing states, it is taxable as a domiciliary corporation upon all