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LessonFifteenTaxLaw5/5/20241taxlaw1/505/5/20242taxlaw2/50Background美国税种：IncometaxPropertytaxSalestaxConsumptiontaxEstatetaxGifttaxSocialsecuritytaxStamptaxIndividualincometaxCorporationincometax5/5/20243taxlaw3/50FederaltaxationInternalRevenueCode(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5/5/20244taxlaw4/50Part1:FederalTaxation1.IntroductionFederalFiscalPowers联邦财政权力Comprehensive广泛Exertacontrollingimpactuponthenation’seconomy对全国经济产生支配性影响5/5/20245taxlaw5/50FederalFiscalPowersAmongthemostimportantofthepowersgrantedtothefederalgovernment赋予联邦政府最主要权力之一；Theconstitutionalissueswithrespecttothesepowershavebeenfirmlyestablished.牢靠地确立了这些权力宪法性问题。5/5/20246taxlaw6/50FederalFiscalPowersThepowertotax征税权Thepowertocoinmoney铸币权ToborrowonthecreditoftheUnitedStates借债权Thepowertospend财政支出权5/5/20247taxlaw7/502.GeneralScopeoftheTaxingPowerBroadpowersoftaxationaregrantedtoCongressbyexpressprovisionoftheConstitution.宪法明文要求赋予国会广泛征税权。Thepowertotaxisplenary.征税权是无限。TwospecificlimitationsOneprohibition5/5/20248taxlaw8/50Twospecificlimitations1.直接税与人头税必须在各州间按人口百分比合理分配；2.美国境内全部关税和货物税必须统一。DirecttaxesCapitationtaxesCustomdutiesExcisetaxes5/5/20249taxlaw9/50Oneprohibition

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

宪法第5修正案正当程序条款Generallimitation5/5/202410taxlaw10/50AmendmentVNopersonshall…bedeprivedoflife,liberty,orproperty,withoutdueprocessoflaw;norshallprivatepropertybetakenforpublicuse,withoutjustcompensation.V5/5/202411taxlaw11/50Pollockv.Farmers'Loan&TrustCo.ThesixteenthAmendment,whichpermitsimpositionofafederalincometaxwithoutappointmentamongthestates,第十六次修正案允许在各州之间不按照百分比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企业一案中5比4法院判决而成为必须。5/5/202412taxlaw12/50SixteenthAmendment--IncomeTaxTheCongressshallhavepowertolayandcollecttaxesonincomes,fromwhateversourcederived,withoutapportionmentamongtheseveralStates,andwithoutregardtoanycensusorenumeration.

5/5/202413taxlaw13/50NewYorkexrel.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判决，这么做使第16修正案成为赘余。5/5/202414taxlaw14/50TheGravescaseeffectivelyoverruledthePollockdecisionThecourtscontinuallyhaveheldthatataxonincomewasanexcisetax.认为对所得征税是货物税Negatingtheideathatanincometaxwasapropertytax否定所得税是财产税5/5/202415taxlaw15/503.DirectTaxesv.IndirectTaxes(a)HistoricalBackground…Thedichotomybetweendirectandindirecttaxesultimatelyprovedtobeastumblingblockinthedevelopmentofourpresentfederaltaxstructure.……，直接税与间接税之间差异已成为美国现行联邦税制发展障碍。5/5/202416taxlaw16/50DirectTaxAtaxexacteddirectlyfromthepersonswhowillbeartheburdenofit,asapolltax,ageneralpropertytax,oranincometax.5/5/202417taxlaw17/50IndirectTaxAtax,suchasasalestaxorvalue-addedtax,thatisleviedongoodsorservicesratherthanindividualsandisultimatelypaidbyconsumersintheformofhigherprices.5/5/202418taxlaw18/50

Directtaxembracedonly:Taxesonland(realproperty)土地税（不动产税）Polltax(capitationtax)人头税按人口征收直接税5/5/202419taxlaw19/50Threesignificantcases:Hyltonv.UnitedStates（1796）对运输费联邦税作为货物税，不要按百分比分配VeazieBankv.fenno（1869）就州现金发行和流通所征收限制税为间接税Springerv.UnitedStates（1880）内战所得税条例作为货物税，不要按百分比分配5/5/202420taxlaw20/50InPollock,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征税没有按照百分比分配。5/5/202421taxlaw21/50Thecourtmadeitclearthat:Ataxonincomefrombusinessandoccupations

wasnotadirecttaxandcouldbesubjectedtotaxationwithoutthenecessityofapportionmentonthebasisofpopulation.对经营和职业所得征税不是直接税，无须以人口为基础分配。5/5/202422taxlaw22/50ThereversalofthePollockdecisionbytheadoptionoftheSixteenthAmendmentprovidesafascinatingchapterinAmericanhistory.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

就能够征收所得税Culminatedinacompromise5/5/202423taxlaw23/50OnFebruary25,1913TheSecretaryofStateissuedaproclamationdeclaringthattheAmendmenthadbeendulyratified.1913年2月25日，美国国务卿宣告，修正案已被适时同意。5/5/202424taxlaw24/50TheCorporateExciseTaxActof1909:Everycorporation“engagedinbusinessinanystateorterritory”wasrequiredto“payannuallyaspecialexcisetaxwithrespecttothecarryingonordoingbusiness”attherateofonepercentuponallnetincomeinexcessoffivethousanddollars.在任何一个州或地域从事经营活动企业，每年都要就从事商业经营活动交纳特殊货物税，对超出5000美元净收入按1%税率纳税。5/5/202425taxlaw25/50(b)currentstatusofdirectvs.indirecttaxesTheCourthasheldthatthefollowingtaxesareindirect(excise)taxesandnotdirecttaxessubjecttotherequirementofapportionment:最高法院认为，以下税种是间接（货物）税，不是要按百分比分配直接税：1898年联邦遗产税；1898年联邦尤其烟税、1898年征收炼糖税；19征收联邦遗产税；1924年联邦赠予税。5/5/202426taxlaw26/504.federaltaxingpoweranddueprocess联邦政府征税权和正当程序Onrareoccasionsbutseldomwithsuccess,dueprocessobjectionshavebeenraisedwithrespecttofederaltaxprovisions.对于联邦税收法规，提出正当程序方面异议非常罕见，有少数取得成功。5/5/202427taxlaw27/505.Federaltaxesasregulatorymeasures作为调控办法联邦税Ataxwhateverthetype,hasaninherenteconomicimpactonbusinessandcommerce.不论哪种类型税收，都内在地对商业经营活动产生经济影响。5/5/202428taxlaw28/50Thisresultisunavoidable,howeverdesirabletheidealofaneutraltaxsystem.不论一个中性税收制度理想多么称心如意，这一结果都是无法防止。5/5/202429taxlaw29/50CustomdutiesUntiltheturnofthecenturyprovidedthemajorportionoffederalrevenues,19世纪末20世纪初，关税提供了主要联邦税收收入WerealsoregulatoryinthatcertaintariffsprotectedAmericanmanufacturersagainstcompetitionfromforeigngoods.保护美国制造商免受外国商品竞争，所以关税含有调控性质。5/5/202430taxlaw30/50Part2:Statetaxation1.IntroductionThefederalcommerceclause

联邦贸易条款OtherlimitationsintheConstitution

宪法其它限制正当程序

平等保护Placecertainlimitsonthetaxingpowersofstatesandtheirsubdivisions限制了州和地方政府征税权5/5/202431taxlaw31/50Whenastateorlocaltaxismeasuredagainstthedormantcommerceclause,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情况下，对州际商务征收一定税收。5/5/202432taxlaw32/50DormantCommerceClauseThedormantcommerceclausedoctrine(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）标准：联邦政府假如没有优先采取行动，那么州能够经过法律干预州际商务活动。5/5/202433taxlaw33/50Thecourtfashionedfour-parttests:Astateorlocaltaxispermissibleunderthedormantcommerceclause假如：（1）该税与征税州之间存在实质性联络；（2）该税是公平合理分配；（3）没有对州际贸易造成歧视；（4）该税与州政府提供服务相关。5/5/202434taxlaw34/50Dueprocesslimitstheterritorialreachofthestate’spower正当程序限制着州征税权力范围。“Minimum”contacts…被征税个人、对象或交易必须与征税州保持最起码接触“Arationalrelationship…”归属于州所得与该企业价值之间有合理联络5/5/202435taxlaw35/50Commercialclausevs.dueprocessclauseThecommercialclausewillrequirethatthestateorlocaltaxbefairlyappointedinordertopreventanundueburdenoninterstatecommerce商务条款要求州和地方税收公平分配，以防止州际贸易不公正税收负担。Thedueprocessclauserequiresstatejurisdiction

totax.正当程序条款要求州含有税收管辖权。5/5/202436taxlaw36/50EqualprotectionclauseThestateorlocaltaxmusthavea“rationalbasis”andnotbe“palpablyarbitrary”.州或地方税必须有“合理依据”，而且不能是“显著武断”。5/5/202437taxlaw37/50DiscriminatorytaxEqualprotectionclause假如一个州税种唯一目标是促进州内贸易，而对其它州贸易造成歧视，那么这么目标是不允许，这么目标不能证实该歧视性税收合理性。按照平等保护条款，这么税种是无效。Topromotein-statebusiness

Todiscriminateagainstbusinessesfromotherstates5/5/202438taxlaw38/502.DeathtaxRealpropertyandpermanentlysituatedtangiblepersonalpropertyhaveanexclusivetaxsitusinthestateinwhichthepropertyislocated.不动产和永久固定有形动产，其坐落州是唯一纳税地点。5/5/202439taxlaw39/50Intangiblepropertyhaveapotentialmultipletaxsitus……无形资产可能有多个纳税地点。Intangiblesaresubjecttomultipletaxationunderthegeneralpropertytax.按照普通财产税要求，无形资产要被多重征税。普遍采取相互免税法律，降低对无形资产多重征税。Reciprocalexemptionstatutes5/5/202440taxlaw40/50TwocomplicatingfactorsStatesapplydifferentconceptsinclassifyingcertainpropertyinterestsastangibleorintangibleproperty.各州在确定有形资产和无形资产财产利益时采取不一样概念。Morethanonestateclaimstobethestateofdomicileofthedecedent.不止一个州会主张死者定居在本州。5/5/202441taxlaw41/503.IncometaxesIncometaxesonindividuals个人所得税Incometaxesoncorporations企业所得税

5/5/202442taxlaw42/50Incometaxesonindividuals结论：……establishedasamatterofdueprocesstheconstitutionalpowerofastatetoimposetaxesuponindividualswhetherornotdomiciledtherein.案例确立了州宪法性权力正当程序，州能够对定居在本州个人和不定居在本州个人征税。5/5/202443taxlaw43/50对于定居在征税州个人征税，有定居地就足以证实该税正当性，因为个人受到该州法律保护，从中受益。Residentjurisdiction对于不定居在征税州且不是该州居民个人征税，其理由是该州法律保护了在这里取得所得职业、经营活动和财产。Sourcejurisdiction5/5/202444taxlaw44/50IncometaxesoncorporationsIfacorporationisorganizedunderthelawsofthetaxingstates,itistaxableasa

domiciliarycorporationuponallofitsincomewhetherderivedfromwithinoroutsideofthestateofdomicile.假如企业在征税州依法组建，那么该企业就是居民企业，要就来自居住州境内境外所得纳税。——无限纳税义务5/