英美法概论第15课

LessonFifteenTaxLaw2/1/20231taxlaw2/1/20232taxlawBackground美国的税种：IncometaxPropertytaxSalestaxConsumptiontaxEstatetaxGifttaxSocialsecuritytaxStamptaxIndividualincometaxCorporationincometax2/1/20233taxlawFederaltaxationInternalRevenueCode(IRC)美国国内收入法典FederalIncomeTaxAct联邦所得税法InternalRevenueService(IRS)美国国内收入局TaxCourt税收法院2/1/20234taxlawPart1:FederalTaxation1.IntroductionFederalFiscalPowers联邦财政权力Comprehensive广泛的Exertacontrollingimpactuponthenation’seconomy对全国经济产生支配性影响2/1/20235taxlawFederalFiscalPowersAmongthemostimportantofthepowersgrantedtothefederalgovernment赋予联邦政府的最重要的权力之一；Theconstitutionalissueswithrespecttothesepowershavebeenfirmlyestablished.牢固地确立了这些权力的宪法性问题。2/1/20236taxlawFederalFiscalPowersThepowertotax征税权Thepowertocoinmoney铸币权ToborrowonthecreditoftheUnitedStates借债权Thepowertospend财政支出权2/1/20237taxlaw2.GeneralScopeoftheTaxingPowerBroadpowersoftaxationaregrantedtoCongressbyexpressprovisionoftheConstitution.宪法明文规定赋予国会广泛的征税权。Thepowertotaxisplenary.征税权是无限的。TwospecificlimitationsOneprohibition2/1/20238taxlawTwospecificlimitations1.直接税与人头税必须在各州间按人口的比例合理分配；2.美国境内的所有关税和货物税必须统一。DirecttaxesCapitationtaxesCustomdutiesExcisetaxes2/1/20239taxlawOneprohibition

-SingleprohibitionNodutyshallbelevieduponexportsfromanystates.对各州之间的商品流通不征税。TheDueProcessclauseofthetheFifthAmendment

宪法第5修正案正当程序条款Generallimitation2/1/202310taxlawAmendmentVNopersonshall…bedeprivedoflife,liberty,orproperty,withoutdueprocessoflaw;norshallprivatepropertybetakenforpublicuse,withoutjustcompensation.V2/1/202311taxlawPollockv.Farmers'Loan&TrustCo.ThesixteenthAmendment,whichpermitsimpositionofafederalincometaxwithoutappointmentamongthestates,第十六次修正案允许在各州之间不按照比例分配征收联邦所得税，WasnecessitatedbythefivetofourdecisioninPollockv.Farmer’sloan&TrustCo.是因为波洛克诉农场主贷款信托公司一案中5比4的法院判决而成为必须的。2/1/202312taxlawSixteenthAmendment--IncomeTaxTheCongressshallhavepowertolayandcollecttaxesonincomes,fromwhateversourcederived,withoutapportionmentamongtheseveralStates,andwithoutregardtoanycensusorenumeration.

2/1/202313taxlawNewYorkexrel.Cohnv.Graves

纽约州依据科恩诉格雷夫斯案TheCourtineffectoverruled

PollockandinsodoingrenderedtheSixteenthAmendmentredundant.最高法院实际推翻了波洛克案的判决，这样做使第16修正案成为赘余。2/1/202314taxlawTheGravescaseeffectivelyoverruledthePollockdecisionThecourtscontinuallyhaveheldthatataxonincomewasanexcisetax.认为对所得的征税是货物税Negatingtheideathatanincometaxwasapropertytax否认所得税是财产税2/1/202315taxlaw3.DirectTaxesv.IndirectTaxes(a)HistoricalBackground…Thedichotomybetweendirectandindirecttaxesultimatelyprovedtobeastumblingblockinthedevelopmentofourpresentfederaltaxstructure.……，直接税与间接税之间的差异已成为美国现行联邦税制发展的障碍。2/1/202316taxlawDirectTaxAtaxexacteddirectlyfromthepersonswhowillbeartheburdenofit,asapolltax,ageneralpropertytax,oranincometax.2/1/202317taxlawIndirectTaxAtax,suchasasalestaxorvalue-addedtax,thatisleviedongoodsorservicesratherthanindividualsandisultimatelypaidbyconsumersintheformofhigherprices.2/1/202318taxlaw

Directtaxembracedonly:Taxesonland(realproperty)土地税（不动产税）Polltax(capitationtax)人头税按人口征收直接税2/1/202319taxlawThreesignificantcases:Hyltonv.UnitedStates（1796）对运输费的联邦税作为货物税，不要按比例分配VeazieBankv.fenno（1869）就州钞票发行和流通所征收的限制税为间接税Springerv.UnitedStates（1880）内战所得税条例作为货物税，不要按比例分配2/1/202320taxlawInPollock,thecourtheldthattheIncomeTaxActof1894wasadirecttaxandunconstitutional

andvoidbecauseitimposedataxonincomefromrealestateandpersonalproperty

withoutapportionment.所得税法是直接税，违反宪法，无效因为对不动产和动产所得的征税没有按照比例分配。2/1/202321taxlawThecourtmadeitclearthat:Ataxonincomefrombusinessandoccupations

wasnotadirecttaxandcouldbesubjectedtotaxationwithoutthenecessityofapportionmentonthebasisofpopulation.对经营和职业所得的征税不是直接税，不必以人口为基础分配。2/1/202322taxlawThereversalofthePollockdecisionbytheadoptionoftheSixteenthAmendmentprovidesafascinatingchapterinAmericanhistory.用宪法修正授权

政府征收所得税Democraticplatform

民主党Republicancandidate

共和党无须宪法修正，政府

就可以征收所得税Culminatedinacompromise2/1/202323taxlawOnFebruary25,1913TheSecretaryofStateissuedaproclamationdeclaringthattheAmendmenthadbeendulyratified.1913年2月25日，美国国务卿宣布，修正案已被适时批准。2/1/202324taxlawTheCorporateExciseTaxActof1909:Everycorporation“engagedinbusinessinanystateorterritory”wasrequiredto“payannuallyaspecialexcisetaxwithrespecttothecarryingonordoingbusiness”attherateofonepercentuponallnetincomeinexcessoffivethousanddollars.在任何一个州或地区从事经营活动的公司，每年都要就从事商业经营活动交纳特殊的货物税，对超过5000美元的净收入按1%的税率纳税。2/1/202325taxlaw(b)currentstatusofdirectvs.indirecttaxesTheCourthasheldthatthefollowingtaxesareindirect(excise)taxesandnotdirecttaxessubjecttotherequirementofapportionment: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：1898年联邦遗产税；1898年联邦特别烟税、1898年征收的炼糖税；1916年征收的联邦遗产税；1924年联邦赠予税。2/1/202326taxlaw4.federaltaxingpoweranddueprocess联邦政府的征税权和正当程序Onrareoccasionsbutseldomwithsuccess,dueprocessobjectionshavebeenraisedwithrespecttofederaltaxprovisions.对于联邦税收法规，提出正当程序方面异议的非常罕见，有少数取得成功。2/1/202327taxlaw5.Federaltaxesasregulatorymeasures作为调控措施的联邦税Ataxwhateverthetype,hasaninherenteconomicimpactonbusinessandcommerce.无论哪种类型的税收，都内在地对商业经营活动产生经济影响。2/1/202328taxlawThisresultisunavoidable,howeverdesirabletheidealofaneutraltaxsystem.无论一个中性税收制度的理想多么称心如意，这一结果都是无法避免的。2/1/202329taxlawCustomdutiesUntiltheturnofthecenturyprovidedthemajorportionoffederalrevenues,19世纪末20世纪初，关税提供了主要的联邦税收收入WerealsoregulatoryinthatcertaintariffsprotectedAmericanmanufacturersagainstcompetitionfromforeigngoods.保护美国制造商免受外国商品的竞争，因此关税具有调控的性质。2/1/202330taxlawPart2:Statetaxation1.IntroductionThefederalcommerceclause

联邦贸易条款OtherlimitationsintheConstitution

宪法的其他限制正当程序

平等保护Placecertainlimitsonthetaxingpowersofstatesandtheirsubdivisions限制了州和地方政府的征税权2/1/202331taxlawWhenastateorlocaltaxismeasuredagainstthedormantcommerceclause,theCourtseekstoallowthestateorlocalitytoextractfrominterstatecommerceafairshareoftheexpenseswithoutundulyrestrictingtheflowofinterstatecommerce.当州或地方税受制于休眠商务条款时，最高法院允许州或地方在不过分限制州际商务的情况下，对州际商务征收一定的税收。2/1/202332taxlawDormantCommerceClauseThedormantcommerceclausedoctrine(theCommerceClauseis"dormant"becauseCongresshasnotactedunderit)applieswhenastate,intheabsenceofanypreemptingfederalaction,passesalawwhichinterfereswithinterstatecommerce.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）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。2/1/202333taxlawThecourtfashionedfour-parttests:Astateorlocaltaxispermissibleunderthedormantcommerceclause如果：（1）该税与征税的州之间存在实质性联系；（2）该税是公平合理分配的；（3）没有对州际贸易造成歧视；（4）该税与州政府提供的服务相关。2/1/202334taxlawDueprocesslimitstheterritorialreachofthestate’spower正当程序限制着州征税权力的范围。“Minimum”contacts…被征税的个人、对象或交易必须与征税的州保持最起码的接触“Arationalrelationship…”归属于州的所得与该企业价值之间有合理的联系2/1/202335taxlawCommercialclausevs.dueprocessclauseThecommercialclausewillrequirethatthestateorlocaltaxbefairlyappointedinordertopreventanundueburdenoninterstatecommerce商务条款要求州和地方的税收公平分配，以避免州际贸易的不公正税收负担。Thedueprocessclauserequiresstatejurisdiction

totax.正当程序条款要求州具有税收管辖权。2/1/202336taxlawEqualprotectionclauseThestateorlocaltaxmusthavea“rationalbasis”andnotbe“palpablyarbitrary”.州或地方税必须有“合理的根据”，并且不能是“明显的武断”。2/1/202337taxlawDiscriminatorytaxEqualprotectionclause如果一个州税种的唯一目的是促进州内贸易，而对其他州的贸易造成歧视，那么这样的目的是不允许的，这样的目的不能证明该歧视性税收的合理性。按照平等保护条款，这样的税种是无效的。Topromotein-statebusiness

Todiscriminateagainstbusinessesfromotherstates2/1/202338taxlaw2.DeathtaxRealpropertyandpermanentlysituatedtangiblepersonalpropertyhaveanexclusivetaxsitus

inthestateinwhichthepropertyislocated.

不动产和永久固定的有形动产，其坐落的州是唯一的纳税地点。2/1/202339taxlawIntangiblepropertyhaveapotentialmultipletaxsitus

……无形资产可能有多个纳税地点。Intangiblesaresubjecttomultipletaxationunderthegeneralpropertytax.按照普通财产税规定，无形资产要被多重征税。普遍采用相互免税法律，减少对无形资产的多重征税。Reciprocalexemptionstatutes2/1/202340taxlawTwocomplicatingfactorsStatesapplydifferentconceptsinclassifyingcertainpropertyinterestsastangibleorintangibleproperty.各州在确定有形资产和无形资产的财产利益时采取不同的概念。Morethanonestateclaimstobethestateofdomicileofthedecedent.不止一个州会主张死者定居在本州。2/1/202341taxlaw3.IncometaxesIncometaxesonindividuals个人所得税

Incometaxesoncorporations公司所得税

2/1/202342taxlawIncometaxesonindividuals结论：……establishedasamatterofdueprocesstheconstitutionalpowerofastatetoimposetaxesuponindividualswhetherornotdomiciledtherein.案例确立了州的宪法性权力的正当程序，州可以对定居在本州的个人和不定居在本州的个人征税。2/1/202343taxlaw对于定居在征税州的个人征税，有定居地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。Residentjurisdiction对于不定居在征税州且不是该州居民的个人征税，其理由是该州法律保护了在这里取得所得的职业、经营活动和财产。Sourcejurisdiction2/1/202344taxlawIncometaxesoncorporationsIfacorporationisorganizedunderthelawsofthetaxingstates,itistaxableasa

domiciliarycorporationuponallofitsincomewhetherderivedfromwithinoroutsideofthestateofdomicile.如果公司在征税州依法组建，那么该公司就是居民公司，要就来自居住州境内境外的所得