英美法概論第15課

LessonFifteenTaxLaw2/1/20231taxlaw2/1/20232taxlawBackground美國(guó)的稅種：IncometaxPropertytaxSalestaxConsumptiontaxEstatetaxGifttaxSocialsecuritytaxStamptaxIndividualincometaxCorporationincometax2/1/20233taxlawFederaltaxationInternalRevenueCode(IRC)美國(guó)國(guó)內(nèi)收入法典FederalIncomeTaxAct聯(lián)邦所得稅法InternalRevenueService(IRS)美國(guó)國(guó)內(nèi)收入局TaxCourt稅收法院2/1/20234taxlawPart1:FederalTaxation1.IntroductionFederalFiscalPowers聯(lián)邦財(cái)政權(quán)力Comprehensive廣泛的Exertacontrollingimpactuponthenation’seconomy對(duì)全國(guó)經(jīng)濟(jì)產(chǎn)生支配性影響2/1/20235taxlawFederalFiscalPowersAmongthemostimportantofthepowersgrantedtothefederalgovernment賦予聯(lián)邦政府的最重要的權(quán)力之一；Theconstitutionalissueswithrespecttothesepowershavebeenfirmlyestablished.牢固地確立了這些權(quán)力的憲法性問(wèn)題。2/1/20236taxlawFederalFiscalPowersThepowertotax征稅權(quán)Thepowertocoinmoney鑄幣權(quán)ToborrowonthecreditoftheUnitedStates借債權(quán)Thepowertospend財(cái)政支出權(quán)2/1/20237taxlaw2.GeneralScopeoftheTaxingPowerBroadpowersoftaxationaregrantedtoCongressbyexpressprovisionoftheConstitution.憲法明文規(guī)定賦予國(guó)會(huì)廣泛的征稅權(quán)。Thepowertotaxisplenary.征稅權(quán)是無(wú)限的。TwospecificlimitationsOneprohibition2/1/20238taxlawTwospecificlimitations1.直接稅與人頭稅必須在各州間按人口的比例合理分配；2.美國(guó)境內(nèi)的所有關(guān)稅和貨物稅必須統(tǒng)一。DirecttaxesCapitationtaxesCustomdutiesExcisetaxes2/1/20239taxlawOneprohibition

-SingleprohibitionNodutyshallbelevieduponexportsfromanystates.對(duì)各州之間的商品流通不征稅。TheDueProcessclauseofthetheFifthAmendment

憲法第5修正案正當(dāng)程序條款Generallimitation2/1/202310taxlawAmendmentVNopersonshall…bedeprivedoflife,liberty,orproperty,withoutdueprocessoflaw;norshallprivatepropertybetakenforpublicuse,withoutjustcompensation.V2/1/202311taxlawPollockv.Farmers'Loan&TrustCo.ThesixteenthAmendment,whichpermitsimpositionofafederalincometaxwithoutappointmentamongthestates,第十六次修正案允許在各州之間不按照比例分配征收聯(lián)邦所得稅，WasnecessitatedbythefivetofourdecisioninPollockv.Farmer’sloan&TrustCo.是因?yàn)椴蹇嗽V農(nóng)場(chǎng)主貸款信托公司一案中5比4的法院判決而成為必須的。2/1/202312taxlawSixteenthAmendment--IncomeTaxTheCongressshallhavepowertolayandcollecttaxesonincomes,fromwhateversourcederived,withoutapportionmentamongtheseveralStates,andwithoutregardtoanycensusorenumeration.

2/1/202313taxlawNewYorkexrel.Cohnv.Graves

紐約州依據(jù)科恩訴格雷夫斯案TheCourtineffectoverruled

PollockandinsodoingrenderedtheSixteenthAmendmentredundant.最高法院實(shí)際推翻了波洛克案的判決，這樣做使第16修正案成為贅余。2/1/202314taxlawTheGravescaseeffectivelyoverruledthePollockdecisionThecourtscontinuallyhaveheldthatataxonincomewasanexcisetax.認(rèn)為對(duì)所得的征稅是貨物稅Negatingtheideathatanincometaxwasapropertytax否認(rèn)所得稅是財(cái)產(chǎn)稅2/1/202315taxlaw3.DirectTaxesv.IndirectTaxes(a)HistoricalBackground…Thedichotomybetweendirectandindirecttaxesultimatelyprovedtobeastumblingblockinthedevelopmentofourpresentfederaltaxstructure.……，直接稅與間接稅之間的差異已成為美國(guó)現(xiàn)行聯(lián)邦稅制發(fā)展的障礙。2/1/202316taxlawDirectTaxAtaxexacteddirectlyfromthepersonswhowillbeartheburdenofit,asapolltax,ageneralpropertytax,oranincometax.2/1/202317taxlawIndirectTaxAtax,suchasasalestaxorvalue-addedtax,thatisleviedongoodsorservicesratherthanindividualsandisultimatelypaidbyconsumersintheformofhigherprices.2/1/202318taxlaw

Directtaxembracedonly:Taxesonland(realproperty)土地稅（不動(dòng)產(chǎn)稅）Polltax(capitationtax)人頭稅按人口征收直接稅2/1/202319taxlawThreesignificantcases:Hyltonv.UnitedStates（1796）對(duì)運(yùn)輸費(fèi)的聯(lián)邦稅作為貨物稅，不要按比例分配VeazieBankv.fenno（1869）就州鈔票發(fā)行和流通所征收的限制稅為間接稅Springerv.UnitedStates（1880）內(nèi)戰(zhàn)所得稅條例作為貨物稅，不要按比例分配2/1/202320taxlawInPollock,thecourtheldthattheIncomeTaxActof1894wasadirecttaxandunconstitutional

andvoidbecauseitimposedataxonincomefromrealestateandpersonalproperty

withoutapportionment.所得稅法是直接稅，違反憲法，無(wú)效因?yàn)閷?duì)不動(dòng)產(chǎn)和動(dòng)產(chǎn)所得的征稅沒(méi)有按照比例分配。2/1/202321taxlawThecourtmadeitclearthat:Ataxonincomefrombusinessandoccupations

wasnotadirecttaxandcouldbesubjectedtotaxationwithoutthenecessityofapportionmentonthebasisofpopulation.對(duì)經(jīng)營(yíng)和職業(yè)所得的征稅不是直接稅，不必以人口為基礎(chǔ)分配。2/1/202322taxlawThereversalofthePollockdecisionbytheadoptionoftheSixteenthAmendmentprovidesafascinatingchapterinAmericanhistory.用憲法修正授權(quán)

政府征收所得稅Democraticplatform

民主黨Republicancandidate

共和黨無(wú)須憲法修正，政府

就可以征收所得稅Culminatedinacompromise2/1/202323taxlawOnFebruary25,1913TheSecretaryofStateissuedaproclamationdeclaringthattheAmendmenthadbeendulyratified.1913年2月25日，美國(guó)國(guó)務(wù)卿宣布，修正案已被適時(shí)批準(zhǔn)。2/1/202324taxlawTheCorporateExciseTaxActof1909:Everycorporation“engagedinbusinessinanystateorterritory”wasrequiredto“payannuallyaspecialexcisetaxwithrespecttothecarryingonordoingbusiness”attherateofonepercentuponallnetincomeinexcessoffivethousanddollars.在任何一個(gè)州或地區(qū)從事經(jīng)營(yíng)活動(dòng)的公司，每年都要就從事商業(yè)經(jīng)營(yíng)活動(dòng)交納特殊的貨物稅，對(duì)超過(guò)5000美元的凈收入按1%的稅率納稅。2/1/202325taxlaw(b)currentstatusofdirectvs.indirecttaxesTheCourthasheldthatthefollowingtaxesareindirect(excise)taxesandnotdirecttaxessubjecttotherequirementofapportionment: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：1898年聯(lián)邦遺產(chǎn)稅；1898年聯(lián)邦特別煙稅、1898年征收的煉糖稅；1916年征收的聯(lián)邦遺產(chǎn)稅；1924年聯(lián)邦贈(zèng)予稅。2/1/202326taxlaw4.federaltaxingpoweranddueprocess聯(lián)邦政府的征稅權(quán)和正當(dāng)程序Onrareoccasionsbutseldomwithsuccess,dueprocessobjectionshavebeenraisedwithrespecttofederaltaxprovisions.對(duì)于聯(lián)邦稅收法規(guī)，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。2/1/202327taxlaw5.Federaltaxesasregulatorymeasures作為調(diào)控措施的聯(lián)邦稅Ataxwhateverthetype,hasaninherenteconomicimpactonbusinessandcommerce.無(wú)論哪種類(lèi)型的稅收，都內(nèi)在地對(duì)商業(yè)經(jīng)營(yíng)活動(dòng)產(chǎn)生經(jīng)濟(jì)影響。2/1/202328taxlawThisresultisunavoidable,howeverdesirabletheidealofaneutraltaxsystem.無(wú)論一個(gè)中性稅收制度的理想多么稱(chēng)心如意，這一結(jié)果都是無(wú)法避免的。2/1/202329taxlawCustomdutiesUntiltheturnofthecenturyprovidedthemajorportionoffederalrevenues,19世紀(jì)末20世紀(jì)初，關(guān)稅提供了主要的聯(lián)邦稅收收入WerealsoregulatoryinthatcertaintariffsprotectedAmericanmanufacturersagainstcompetitionfromforeigngoods.保護(hù)美國(guó)制造商免受外國(guó)商品的競(jìng)爭(zhēng)，因此關(guān)稅具有調(diào)控的性質(zhì)。2/1/202330taxlawPart2:Statetaxation1.IntroductionThefederalcommerceclause

聯(lián)邦貿(mào)易條款OtherlimitationsintheConstitution

憲法的其他限制正當(dāng)程序

平等保護(hù)Placecertainlimitsonthetaxingpowersofstatesandtheirsubdivisions限制了州和地方政府的征稅權(quán)2/1/202331taxlawWhenastateorlocaltaxismeasuredagainstthedormantcommerceclause,theCourtseekstoallowthestateorlocalitytoextractfrominterstatecommerceafairshareoftheexpenseswithoutundulyrestrictingtheflowofinterstatecommerce.當(dāng)州或地方稅受制于休眠商務(wù)條款時(shí)，最高法院允許州或地方在不過(guò)分限制州際商務(wù)的情況下，對(duì)州際商務(wù)征收一定的稅收。2/1/202332taxlawDormantCommerceClauseThedormantcommerceclausedoctrine(theCommerceClauseis"dormant"becauseCongresshasnotactedunderit)applieswhenastate,intheabsenceofanypreemptingfederalaction,passesalawwhichinterfereswithinterstatecommerce.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)）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)。2/1/202333taxlawThecourtfashionedfour-parttests:Astateorlocaltaxispermissibleunderthedormantcommerceclause如果：（1）該稅與征稅的州之間存在實(shí)質(zhì)性聯(lián)系；（2）該稅是公平合理分配的；（3）沒(méi)有對(duì)州際貿(mào)易造成歧視；（4）該稅與州政府提供的服務(wù)相關(guān)。2/1/202334taxlawDueprocesslimitstheterritorialreachofthestate’spower正當(dāng)程序限制著州征稅權(quán)力的范圍?！癕inimum”contacts…被征稅的個(gè)人、對(duì)象或交易必須與征稅的州保持最起碼的接觸“Arationalrelationship…”歸屬于州的所得與該企業(yè)價(jià)值之間有合理的聯(lián)系2/1/202335taxlawCommercialclausevs.dueprocessclauseThecommercialclausewillrequirethatthestateorlocaltaxbefairlyappointedinordertopreventanundueburdenoninterstatecommerce商務(wù)條款要求州和地方的稅收公平分配，以避免州際貿(mào)易的不公正稅收負(fù)擔(dān)。Thedueprocessclauserequiresstatejurisdiction

totax.正當(dāng)程序條款要求州具有稅收管轄權(quán)。2/1/202336taxlawEqualprotectionclauseThestateorlocaltaxmusthavea“rationalbasis”andnotbe“palpablyarbitrary”.州或地方稅必須有“合理的根據(jù)”，并且不能是“明顯的武斷”。2/1/202337taxlawDiscriminatorytaxEqualprotectionclause如果一個(gè)州稅種的唯一目的是促進(jìn)州內(nèi)貿(mào)易，而對(duì)其他州的貿(mào)易造成歧視，那么這樣的目的是不允許的，這樣的目的不能證明該歧視性稅收的合理性。按照平等保護(hù)條款，這樣的稅種是無(wú)效的。Topromotein-statebusiness

Todiscriminateagainstbusinessesfromotherstates2/1/202338taxlaw2.DeathtaxRealpropertyandpermanentlysituatedtangiblepersonalpropertyhaveanexclusivetaxsitus

inthestateinwhichthepropertyislocated.

不動(dòng)產(chǎn)和永久固定的有形動(dòng)產(chǎn)，其坐落的州是唯一的納稅地點(diǎn)。2/1/202339taxlawIntangiblepropertyhaveapotentialmultipletaxsitus

……無(wú)形資產(chǎn)可能有多個(gè)納稅地點(diǎn)。Intangiblesaresubjecttomultipletaxationunderthegeneralpropertytax.按照普通財(cái)產(chǎn)稅規(guī)定，無(wú)形資產(chǎn)要被多重征稅。普遍采用相互免稅法律，減少對(duì)無(wú)形資產(chǎn)的多重征稅。Reciprocalexemptionstatutes2/1/202340taxlawTwocomplicatingfactorsStatesapplydifferentconceptsinclassifyingcertainpropertyinterestsastangibleorintangibleproperty.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)采取不同的概念。Morethanonestateclaimstobethestateofdomicileofthedecedent.不止一個(gè)州會(huì)主張死者定居在本州。2/1/202341taxlaw3.IncometaxesIncometaxesonindividuals個(gè)人所得稅

Incometaxesoncorporations公司所得稅

2/1/202342taxlawIncometaxesonindividuals結(jié)論：……establishedasamatterofdueprocesstheconstitutionalpowerofastatetoimposetaxesuponindividualswhetherornotdomiciledtherein.案例確立了州的憲法性權(quán)力的正當(dāng)程序，州可以對(duì)定居在本州的個(gè)人和不定居在本州的個(gè)人征稅。2/1/202343taxlaw對(duì)于定居在征稅州的個(gè)人征稅，有定居地就足以證明該稅的合法性，因?yàn)閭€(gè)人受到該州法律的保護(hù)，從中受益。Residentjurisdiction對(duì)于不定居在征稅州且不是該州居民的個(gè)人征稅，其理由是該州法律保護(hù)了在這里取得所得的職業(yè)、經(jīng)營(yíng)活動(dòng)和財(cái)產(chǎn)。Sourcejurisdiction2/1/202344taxlawIncometaxesoncorporationsIfacorporationisorganizedunderthelawsofthetaxingstates,itistaxableasa

domiciliarycorporationuponallofitsincomewhetherderivedfromwithinoroutsideofthestateofdomicile.如果公司在征稅州依法組建，那么該公司就是居民公司，要就來(lái)自居住州境內(nèi)境外的所得