英美法概论第15课

1、2022-6-14tax law12022-6-14tax law22022-6-14tax law3Backgroundn美国的税种：美国的税种：nIncome tax nProperty tax nSales tax nConsumption taxnEstate taxnGift tax nSocial security taxnStamp taxIndividual income taxCorporation income tax 2022-6-14tax law4Federal taxationnInternal Revenue Code (IRC)n美国国内收入法典美国国内收入法典

2、nFederal Income Tax Actn联邦所得税法联邦所得税法nInternal Revenue Service (IRS)n美国国内收入局美国国内收入局nTax Courtn税收法院税收法院2022-6-14tax law5Part 1: Federal Taxationn1. IntroductionnFederal Fiscal Powers Federal Fiscal Powers 联邦财政权力联邦财政权力nComprehensiven广泛的广泛的nExert a controlling impact upon the nations economyn对全国经济产生支配性影

3、响对全国经济产生支配性影响2022-6-14tax law6Federal Fiscal PowersFederal Fiscal PowersnAmong the most important of the powers granted to the federal governmentn赋予联邦政府赋予联邦政府的最重要的权力之一；的最重要的权力之一；nThe constitutional issues with respect to these powers have been firmly established.n牢固地确立了这些权力的牢固地确立了这些权力的宪法性问题宪法性问题。202

4、2-6-14tax law7Federal Fiscal PowersFederal Fiscal PowersnThe power to tax 征税权征税权nThe power to coin money 铸币权铸币权nTo borrow on the credit of the United States 借债权借债权nThe power to spend 财政支出权财政支出权2022-6-14tax law82. General Scope of the Taxing PowernBroad powers of taxation are granted to Congress by e

5、xpress provision of the Constitution.n宪法宪法明文规定明文规定赋予国会广泛的赋予国会广泛的征税权征税权。nThe power to tax is plenary.n征税权是无限的。征税权是无限的。Two specific limitations One prohibition2022-6-14tax law9Two specific limitations n1. 直接税直接税与与人头税人头税必须在各州间按人必须在各州间按人口的比例合理分配；口的比例合理分配；n2. 美国境内的所有美国境内的所有关税关税和和货物税货物税必须必须统一。统一。Direct ta

6、xesCapitation taxesCustom duties Excise taxes2022-6-14tax law10One prohibition - Single prohibition nNoNo duty duty shall shall be leviedbe levied upon upon exports exports from any statesfrom any states. .n对对各州之间的商品流通各州之间的商品流通不征税不征税。nThe The Due ProcessDue Process clause of the the clause of the th

7、e Fifth AmendmentFifth Amendment n宪法第宪法第5 5修正案修正案正当程序正当程序条款条款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. V2022-6-14tax 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许在各州之间允许在各州之间不按照比不按照比例分配例分配征收联邦所得税，征收联邦所得税，nWas necessitated by the five to four decision in Pollo

9、ck v. Farmers loan & Trust Co.n是因为波洛克诉农场主贷款信托公司一案是因为波洛克诉农场主贷款信托公司一案中中5比比4的法院判决的法院判决而成为必须的。而成为必须的。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. 2022-6-14tax law14New York ex rel. Cohn v. Graves纽

11、约州纽约州依据依据科恩诉格雷夫斯案科恩诉格雷夫斯案nThe Court in effect overruled Pollock and in so doing rendered the Sixteenth Amendment redundant. n最高法院实际最高法院实际推翻推翻了了波洛克案波洛克案的判决，的判决，这样做使第这样做使第16修正案成为修正案成为赘余赘余。2022-6-14tax 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认为对所得的征税是货物税认为对所得的征税是货物税nNegating the idea that an income tax was a property taxn否认所得税是财产税否认所得税是财产税2022-6-14tax 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，直接税与间接税直接税与间接税之间的之间的差异差异已已成为美国现行联邦税制发展的成为美国现行联邦税制发展的障碍障碍。2022-6-14tax 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.2022-6-14tax 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.2022-6-14tax law19 nDirect tax embraced only:nTaxes on land (real property)n土地税（不动产税）土地税（不动产税）nPoll tax (capitation tax

15、)n人头税人头税按人口征收直接税按人口征收直接税2022-6-14tax law20Three significant cases:nHylton v. United States（1796）n对运输费的联邦税作为货物税，不要按对运输费的联邦税作为货物税，不要按比例分配比例分配nVeazie Bank v. fenno（1869）n就州钞票发行和流通所征收的限制税为就州钞票发行和流通所征收的限制税为间接税间接税nSpringer v. United States（1880）n内战所得税条例作为货物税，不要按比内战所得税条例作为货物税，不要按比例分配例分配2022-6-14tax 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所得税法是直接税所得税法是直接税，违反宪法违反宪法，无效无效n因为对因为对不动产不动产和和动产动产所得的征税所得的征税没有按没有按照比例分配。照比例分配。2022-6-14tax law22The

17、court 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对对经营和职业所得经营和职业所得的征税的征税不是直接税不是直接税，不必以人口为基础分配不必以人口为基础分配。2022-6-14tax law23The reversal of the Pollock decis

18、ionnby the adoption of the Sixteenth Amendment provides a fascinating chapter in American history. 用宪法修正授权用宪法修正授权政府征收所得税政府征收所得税Democratic platform民主党民主党Republican candidate共和党共和党无须宪法修正，政府无须宪法修正，政府就可以征收所得税就可以征收所得税Culminated in a compromise 2022-6-14tax 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，美国国务卿美国国务卿宣布宣布，修正案已被适时修正案已被适时批准批准。2022-6-14tax 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 wi

20、th 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在任何一个州或地区在任何一个州或地区从事经营活动从事经营活动的公司，的公司，每年都要就从事商业经营活动交纳每年都要就从事商业经营活动交纳特殊的特殊的货物税货物税，对超过，对超过5000美元的美元的净收入净收入按按1%的的税率纳税。税率纳税。2022-6-14tax 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最高法院认为，下列税种是间接（货物）最高法院认为，下列税种是间接（货物）税，不是要按比例分配的直接税：税，不是要按比例分配的直接税：n18981898年联邦遗产税；年联邦遗产税；18981898年联邦特别烟年联邦特别烟税税、18981898年征收的炼糖税年征收的炼糖税；19161916年征收

22、年征收的联邦遗产税的联邦遗产税；19241924年联邦赠予税年联邦赠予税。2022-6-14tax law274.federal taxing power and due processn联邦政府的征税权和正当程序联邦政府的征税权和正当程序nOn rare occasions but seldom with success,due process objections have been raised with respect to federal tax provisions.n对于对于联邦税收法规联邦税收法规，提出正当程序方，提出正当程序方面异议的非常罕见，有少数取得成功。面异议的非常罕见

23、，有少数取得成功。2022-6-14tax law285. Federal taxes as regulatory measuresn作为调控措施的联邦税作为调控措施的联邦税nA tax whatever the type , has an inherent economic impact on business and commerce. n无论哪种类型的税收，都内在地对商无论哪种类型的税收，都内在地对商业经营活动产生业经营活动产生经济影响经济影响。2022-6-14tax law29nThis result is unavoidable, however desirable the ide

24、al of a neutral tax system.n无论一个无论一个中性税收制度中性税收制度的理想多么称的理想多么称心如意，这一结果都是心如意，这一结果都是无法避免无法避免的。的。2022-6-14tax law30Custom dutiesnUntil the turn of the century provided the major portion of federal revenues,n19世纪末世纪末20世纪初，世纪初，关税关税提供了提供了主要的主要的联邦税收收入联邦税收收入nWere also regulatory in that certain tariffs protec

25、ted American manufacturers against competition from foreign goods.n保护保护美国制造商美国制造商免受外国商品的竞争免受外国商品的竞争，因此关税具有因此关税具有调控的性质调控的性质。2022-6-14tax law31Part 2: State taxationn1. IntroductionnThe federal commerce clause联邦贸易条款联邦贸易条款nOther limitations in the Constitution宪法的其他限制宪法的其他限制正当程序正当程序平等保护平等保护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税权州和地方政府的征税权2022-6-14tax 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当州或地方税受制于当州或地方税受制于休眠商务条款休眠商务条款时，最时，最高法院允许高法院允许州或地方州或地方在在不过分限制州际商不过分限制州际商务的情况务的情况下，对下，对州际商务州际商务征收一定的税收征收一定的税收。2022-6-14tax law33Dormant Commerce ClausenThe dormant commerce clause doctrine The dormant commerce clause doctrine (the Commerce Clause i

28、s (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 interfe

29、res with interstate law which interferes with interstate commerce. commerce. n休眠商务条款（因为国会没有实施该条款，使休眠商务条款（因为国会没有实施该条款，使得该条款处于休眠状态）得该条款处于休眠状态）n原则：联邦政府如果没有优先采取行动，那么原则：联邦政府如果没有优先采取行动，那么州可以通过法律干预州际商务活动。州可以通过法律干预州际商务活动。2022-6-14tax law34The court fashioned four-part tests:nA state or local tax is permissi

30、ble under the dormant commerce clause如果：如果：n（1 1）该税与征税的州之间存在）该税与征税的州之间存在实质实质性联系性联系；n（2 2）该税是）该税是公平合理分配公平合理分配的；的；n（3 3）没有没有对州际贸易造成对州际贸易造成歧视歧视；n（4 4）该税与州政府提供的）该税与州政府提供的服务相关服务相关。2022-6-14tax law35Due process limits the territorial reach of the states powern正当程序限制着州征税权力的范围。正当程序限制着州征税权力的范围。n“Minimum” con

31、tacts n被征税的个人、对象或交易必须与征税的被征税的个人、对象或交易必须与征税的州保持最州保持最起码的接触起码的接触n“A rational relationship ”n归属于州的所得与该企业价值之间有归属于州的所得与该企业价值之间有合理合理的联系的联系2022-6-14tax law36Commercial clause vs. due process clauseCommercial clause vs. due process clausenThe commercial clause will require that the state or local tax be fair

32、ly appointed in order to prevent an undue burden on interstate commercen商务条款商务条款要求州和地方的要求州和地方的税收公平分配税收公平分配，以避免州际贸易的不公正税收负担。以避免州际贸易的不公正税收负担。nThe due process clause requires state jurisdiction to tax.n正当程序条款要求正当程序条款要求州具有税收管辖权州具有税收管辖权。2022-6-14tax law37Equal protection clausenThe state or local tax mus

33、t have a “rational basis” and not be “palpably arbitrary”.n州或地方税必须有州或地方税必须有“合理的根据合理的根据”，并且不能是并且不能是“明显的武断明显的武断”。2022-6-14tax law38Discriminatory taxEqual protection clausen如果一个州税种的唯一目的是如果一个州税种的唯一目的是促进州内贸促进州内贸易易，而，而对其他州的贸易造成歧视对其他州的贸易造成歧视，那么这，那么这样的目的是样的目的是不允许的不允许的，这样的目的不能证，这样的目的不能证明该明该歧视性税收歧视性税收的合理性。的合

34、理性。n按照按照平等保护条款平等保护条款，这样的税种是，这样的税种是无效的无效的。To promote in-state businessTo discriminate against businesses from other states2022-6-14tax 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 不动产不动产

35、和永久固定的和永久固定的有形动产有形动产，其坐，其坐落的州是落的州是唯一的纳税地点唯一的纳税地点。2022-6-14tax law40nIntangible property have a potential multiple tax situs n无形资产可能有无形资产可能有多个纳税地点多个纳税地点。nIntangibles are subject to multiple taxation under the general property tax.n按照普通财产税规定，无形资产要被按照普通财产税规定，无形资产要被多多重征税重征税。n普遍采用普遍采用相互免税法律相互免税法律，减少对无形资，

36、减少对无形资产的多重征税。产的多重征税。Reciprocal exemption statutes2022-6-14tax law41Two complicating factorsnStates apply different concepts in classifying certain property interests as tangible or intangible property.n各州在确定有形资产和无形资产的财产各州在确定有形资产和无形资产的财产利益时利益时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不止一个州会主张不止一个州会主张死者定居在本州死者定居在本州。2022-6-14tax law423. Income taxesnIncome taxes on individualsn个人所得税个人所得税n Income taxes on corporationsn公司所得税公司所得税 2022-6-14tax law43Income taxes on individualsn结论：结论： nestablished as a matter of due process the constitutional power of a st

38、ate to impose taxes upon individuals whether or not domiciled therein. n案例确立了州的案例确立了州的宪法性权力宪法性权力的的正当程正当程序序，州可以对，州可以对定居定居在本州的个人和在本州的个人和不不定居在定居在本州的个人征税。本州的个人征税。2022-6-14tax law44n对于对于定居定居在征税州的个人征税，有在征税州的个人征税，有定定居地居地就足以证明该税的合法性，因为就足以证明该税的合法性，因为个人受到该州法律的保护，从中受益。个人受到该州法律的保护，从中受益。nResident jurisdiction n对于对于不定居不定居在征税州且在征税州且不是该州居民不是该州居民的个人征税，其理由是该州的个人征税，其理由是该州法律保护法律保护了在这里取得所得的职业、经营活动了在这里取得所得的职业、经营活动和财产。和财产。nSource jurisdiction2022-6-14tax law45Income taxes on corporationsnIf a corporation is organized under the laws of the taxing states, it is taxable as a domiciliary corporation upon all