何家弘法律英語省公開課一等獎全國示范課微課金獎

LessonFifteenTaxLaw5/5/20241taxlaw1/505/5/20242taxlaw2/50Background美國稅種：IncometaxPropertytaxSalestaxConsumptiontaxEstatetaxGifttaxSocialsecuritytaxStamptaxIndividualincometaxCorporationincometax5/5/20243taxlaw3/50FederaltaxationInternalRevenueCode(IRC)美國國內(nèi)收入法典FederalIncomeTaxAct聯(lián)邦所得稅法InternalRevenueService(IRS)美國國內(nèi)收入局TaxCourt稅收法院5/5/20244taxlaw4/50Part1:FederalTaxation1.IntroductionFederalFiscalPowers聯(lián)邦財政權(quán)力Comprehensive廣泛Exertacontrollingimpactuponthenation’seconomy對全國經(jīng)濟產(chǎn)生支配性影響5/5/20245taxlaw5/50FederalFiscalPowersAmongthemostimportantofthepowersgrantedtothefederalgovernment賦予聯(lián)邦政府最主要權(quán)力之一；Theconstitutionalissueswithrespecttothesepowershavebeenfirmlyestablished.牢靠地確立了這些權(quán)力憲法性問題。5/5/20246taxlaw6/50FederalFiscalPowersThepowertotax征稅權(quán)Thepowertocoinmoney鑄幣權(quán)ToborrowonthecreditoftheUnitedStates借債權(quán)Thepowertospend財政支出權(quán)5/5/20247taxlaw7/502.GeneralScopeoftheTaxingPowerBroadpowersoftaxationaregrantedtoCongressbyexpressprovisionoftheConstitution.憲法明文要求賦予國會廣泛征稅權(quán)。Thepowertotaxisplenary.征稅權(quán)是無限。TwospecificlimitationsOneprohibition5/5/20248taxlaw8/50Twospecificlimitations1.直接稅與人頭稅必須在各州間按人口百分比合理分配；2.美國境內(nèi)全部關(guān)稅和貨物稅必須統(tǒng)一。DirecttaxesCapitationtaxesCustomdutiesExcisetaxes5/5/20249taxlaw9/50Oneprohibition

-SingleprohibitionNodutyshallbelevieduponexportsfromanystates.對各州之間商品流通不征稅。TheDueProcessclauseofthetheFifthAmendment

憲法第5修正案正當(dāng)程序條款Generallimitation5/5/202410taxlaw10/50AmendmentVNopersonshall…bedeprivedoflife,liberty,orproperty,withoutdueprocessoflaw;norshallprivatepropertybetakenforpublicuse,withoutjustcompensation.V5/5/202411taxlaw11/50Pollockv.Farmers'Loan&TrustCo.ThesixteenthAmendment,whichpermitsimpositionofafederalincometaxwithoutappointmentamongthestates,第十六次修正案允許在各州之間不按照百分比分配征收聯(lián)邦所得稅，WasnecessitatedbythefivetofourdecisioninPollockv.Farmer’sloan&TrustCo.是因為波洛克訴農(nóng)場主貸款信托企業(yè)一案中5比4法院判決而成為必須。5/5/202412taxlaw12/50SixteenthAmendment--IncomeTaxTheCongressshallhavepowertolayandcollecttaxesonincomes,fromwhateversourcederived,withoutapportionmentamongtheseveralStates,andwithoutregardtoanycensusorenumeration.

5/5/202413taxlaw13/50NewYorkexrel.Cohnv.Graves

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

PollockandinsodoingrenderedtheSixteenthAmendmentredundant.最高法院實際推翻了波洛克案判決，這么做使第16修正案成為贅余。5/5/202414taxlaw14/50TheGravescaseeffectivelyoverruledthePollockdecisionThecourtscontinuallyhaveheldthatataxonincomewasanexcisetax.認(rèn)為對所得征稅是貨物稅Negatingtheideathatanincometaxwasapropertytax否定所得稅是財產(chǎn)稅5/5/202415taxlaw15/503.DirectTaxesv.IndirectTaxes(a)HistoricalBackground…Thedichotomybetweendirectandindirecttaxesultimatelyprovedtobeastumblingblockinthedevelopmentofourpresentfederaltaxstructure.……，直接稅與間接稅之間差異已成為美國現(xiàn)行聯(lián)邦稅制發(fā)展障礙。5/5/202416taxlaw16/50DirectTaxAtaxexacteddirectlyfromthepersonswhowillbeartheburdenofit,asapolltax,ageneralpropertytax,oranincometax.5/5/202417taxlaw17/50IndirectTaxAtax,suchasasalestaxorvalue-addedtax,thatisleviedongoodsorservicesratherthanindividualsandisultimatelypaidbyconsumersintheformofhigherprices.5/5/202418taxlaw18/50

Directtaxembracedonly:Taxesonland(realproperty)土地稅（不動產(chǎn)稅）Polltax(capitationtax)人頭稅按人口征收直接稅5/5/202419taxlaw19/50Threesignificantcases:Hyltonv.UnitedStates（1796）對運輸費聯(lián)邦稅作為貨物稅，不要按百分比分配VeazieBankv.fenno（1869）就州現(xiàn)金發(fā)行和流通所征收限制稅為間接稅Springerv.UnitedStates（1880）內(nèi)戰(zhàn)所得稅條例作為貨物稅，不要按百分比分配5/5/202420taxlaw20/50InPollock,thecourtheldthattheIncomeTaxActof1894wasadirecttaxandunconstitutional

andvoidbecauseitimposedataxonincomefromrealestateandpersonalproperty

withoutapportionment.所得稅法是直接稅，違反憲法，無效因為對不動產(chǎn)和動產(chǎn)所得征稅沒有按照百分比分配。5/5/202421taxlaw21/50Thecourtmadeitclearthat:Ataxonincomefrombusinessandoccupations

wasnotadirecttaxandcouldbesubjectedtotaxationwithoutthenecessityofapportionmentonthebasisofpopulation.對經(jīng)營和職業(yè)所得征稅不是直接稅，無須以人口為基礎(chǔ)分配。5/5/202422taxlaw22/50ThereversalofthePollockdecisionbytheadoptionoftheSixteenthAmendmentprovidesafascinatingchapterinAmericanhistory.用憲法修正授權(quán)

政府征收所得稅Democraticplatform

民主黨Republicancandidate

共和黨無須憲法修正，政府

就能夠征收所得稅Culminatedinacompromise5/5/202423taxlaw23/50OnFebruary25,1913TheSecretaryofStateissuedaproclamationdeclaringthattheAmendmenthadbeendulyratified.1913年2月25日，美國國務(wù)卿宣告，修正案已被適時同意。5/5/202424taxlaw24/50TheCorporateExciseTaxActof1909:Everycorporation“engagedinbusinessinanystateorterritory”wasrequiredto“payannuallyaspecialexcisetaxwithrespecttothecarryingonordoingbusiness”attherateofonepercentuponallnetincomeinexcessoffivethousanddollars.在任何一個州或地域從事經(jīng)營活動企業(yè)，每年都要就從事商業(yè)經(jīng)營活動交納特殊貨物稅，對超出5000美元凈收入按1%稅率納稅。5/5/202425taxlaw25/50(b)currentstatusofdirectvs.indirecttaxesTheCourthasheldthatthefollowingtaxesareindirect(excise)taxesandnotdirecttaxessubjecttotherequirementofapportionment:最高法院認(rèn)為，以下稅種是間接（貨物）稅，不是要按百分比分配直接稅：1898年聯(lián)邦遺產(chǎn)稅；1898年聯(lián)邦尤其煙稅、1898年征收煉糖稅；19征收聯(lián)邦遺產(chǎn)稅；1924年聯(lián)邦贈予稅。5/5/202426taxlaw26/504.federaltaxingpoweranddueprocess聯(lián)邦政府征稅權(quán)和正當(dāng)程序Onrareoccasionsbutseldomwithsuccess,dueprocessobjectionshavebeenraisedwithrespecttofederaltaxprovisions.對于聯(lián)邦稅收法規(guī)，提出正當(dāng)程序方面異議非常罕見，有少數(shù)取得成功。5/5/202427taxlaw27/505.Federaltaxesasregulatorymeasures作為調(diào)控辦法聯(lián)邦稅Ataxwhateverthetype,hasaninherenteconomicimpactonbusinessandcommerce.不論哪種類型稅收，都內(nèi)在地對商業(yè)經(jīng)營活動產(chǎn)生經(jīng)濟影響。5/5/202428taxlaw28/50Thisresultisunavoidable,howeverdesirabletheidealofaneutraltaxsystem.不論一個中性稅收制度理想多么稱心如意，這一結(jié)果都是無法防止。5/5/202429taxlaw29/50CustomdutiesUntiltheturnofthecenturyprovidedthemajorportionoffederalrevenues,19世紀(jì)末20世紀(jì)初，關(guān)稅提供了主要聯(lián)邦稅收收入WerealsoregulatoryinthatcertaintariffsprotectedAmericanmanufacturersagainstcompetitionfromforeigngoods.保護美國制造商免受外國商品競爭，所以關(guān)稅含有調(diào)控性質(zhì)。5/5/202430taxlaw30/50Part2:Statetaxation1.IntroductionThefederalcommerceclause

聯(lián)邦貿(mào)易條款OtherlimitationsintheConstitution

憲法其它限制正當(dāng)程序

平等保護Placecertainlimitsonthetaxingpowersofstatesandtheirsubdivisions限制了州和地方政府征稅權(quán)5/5/202431taxlaw31/50Whenastateorlocaltaxismeasuredagainstthedormantcommerceclause,theCourtseekstoallowthestateorlocalitytoextractfrominterstatecommerceafairshareoftheexpenseswithoutundulyrestrictingtheflowofinterstatecommerce.當(dāng)州或地方稅受制于休眠商務(wù)條款時，最高法院允許州或地方在不過分限制州際商務(wù)情況下，對州際商務(wù)征收一定稅收。5/5/202432taxlaw32/50DormantCommerceClauseThedormantcommerceclausedoctrine(theCommerceClauseis"dormant"becauseCongresshasnotactedunderit)applieswhenastate,intheabsenceofanypreemptingfederalaction,passesalawwhichinterfereswithinterstatecommerce.休眠商務(wù)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)）標(biāo)準(zhǔn)：聯(lián)邦政府假如沒有優(yōu)先采取行動，那么州能夠經(jīng)過法律干預(yù)州際商務(wù)活動。5/5/202433taxlaw33/50Thecourtfashionedfour-parttests:Astateorlocaltaxispermissibleunderthedormantcommerceclause假如：（1）該稅與征稅州之間存在實質(zhì)性聯(lián)絡(luò)；（2）該稅是公平合理分配；（3）沒有對州際貿(mào)易造成歧視；（4）該稅與州政府提供服務(wù)相關(guān)。5/5/202434taxlaw34/50Dueprocesslimitstheterritorialreachofthestate’spower正當(dāng)程序限制著州征稅權(quán)力范圍?！癕inimum”contacts…被征稅個人、對象或交易必須與征稅州保持最起碼接觸“Arationalrelationship…”歸屬于州所得與該企業(yè)價值之間有合理聯(lián)絡(luò)5/5/202435taxlaw35/50Commercialclausevs.dueprocessclauseThecommercialclausewillrequirethatthestateorlocaltaxbefairlyappointedinordertopreventanundueburdenoninterstatecommerce商務(wù)條款要求州和地方稅收公平分配，以防止州際貿(mào)易不公正稅收負擔(dān)。Thedueprocessclauserequiresstatejurisdiction

totax.正當(dāng)程序條款要求州含有稅收管轄權(quán)。5/5/202436taxlaw36/50EqualprotectionclauseThestateorlocaltaxmusthavea“rationalbasis”andnotbe“palpablyarbitrary”.州或地方稅必須有“合理依據(jù)”，而且不能是“顯著武斷”。5/5/202437taxlaw37/50DiscriminatorytaxEqualprotectionclause假如一個州稅種唯一目標(biāo)是促進州內(nèi)貿(mào)易，而對其它州貿(mào)易造成歧視，那么這么目標(biāo)是不允許，這么目標(biāo)不能證實該歧視性稅收合理性。按照平等保護條款，這么稅種是無效。Topromotein-statebusiness

Todiscriminateagainstbusinessesfromotherstates5/5/202438taxlaw38/502.DeathtaxRealpropertyandpermanentlysituatedtangiblepersonalpropertyhaveanexclusivetaxsitusinthestateinwhichthepropertyislocated.不動產(chǎn)和永久固定有形動產(chǎn)，其坐落州是唯一納稅地點。5/5/202439taxlaw39/50Intangiblepropertyhaveapotentialmultipletaxsitus……無形資產(chǎn)可能有多個納稅地點。Intangiblesaresubjecttomultipletaxationunderthegeneralpropertytax.按照普通財產(chǎn)稅要求，無形資產(chǎn)要被多重征稅。普遍采取相互免稅法律，降低對無形資產(chǎn)多重征稅。Reciprocalexemptionstatutes5/5/202440taxlaw40/50TwocomplicatingfactorsStatesapplydifferentconceptsinclassifyingcertainpropertyinterestsastangibleorintangibleproperty.各州在確定有形資產(chǎn)和無形資產(chǎn)財產(chǎn)利益時采取不一樣概念。Morethanonestateclaimstobethestateofdomicileofthedecedent.不止一個州會主張死者定居在本州。5/5/202441taxlaw41/503.IncometaxesIncometaxesonindividuals個人所得稅Incometaxesoncorporations企業(yè)所得稅

5/5/202442taxlaw42/50Incometaxesonindividuals結(jié)論：……establishedasamatterofdueprocesstheconstitutionalpowerofastatetoimposetaxesuponindividualswhetherornotdomiciledtherein.案例確立了州憲法性權(quán)力正當(dāng)程序，州能夠?qū)Χň釉诒局輦€人和不定居在本州個人征稅。5/5/202443taxlaw43/50對于定居在征稅州個人征稅，有定居地就足以證實該稅正當(dāng)性，因為個人受到該州法律保護，從中受益。Residentjurisdiction對于不定居在征稅州且不是該州居民個人征稅，其理由是該州法律保護了在這里取得所得職業(yè)、經(jīng)營活動和財產(chǎn)。Sourcejurisdiction5/5/202444taxlaw44/50IncometaxesoncorporationsIfacorporationisorganizedunderthelawsofthetaxingstates,itistaxableasa

domiciliarycorporationuponallofitsincomewhetherderivedfromwithinoroutsideofthestateofdomicile.假如企業(yè)在征稅州依法組建，那么該企業(yè)就是居民企業(yè)，要就來自居住州境內(nèi)境外所得納稅?！獰o限納稅義務(wù)5/