1、2020/9/23,tax law,1,Lesson Fifteen,Tax Law,2020/9/23,tax law,2,2020/9/23,tax law,3,Background,美國(guó)的稅種： Income tax Property tax Sales tax Consumption tax Estate tax Gift tax Social security tax Stamp tax,2020/9/23,tax law,4,Federal taxation,Internal Revenue Code (IRC) 美國(guó)國(guó)內(nèi)收入法典 Federal Income Tax Act 聯(lián)邦

2、所得稅法 Internal Revenue Service (IRS) 美國(guó)國(guó)內(nèi)收入局 Tax Court 稅收法院,2020/9/23,tax law,5,Part 1: Federal Taxation,1. Introduction Federal Fiscal Powers 聯(lián)邦財(cái)政權(quán)力 Comprehensive 廣泛的 Exert a controlling impact upon the nations economy 對(duì)全國(guó)經(jīng)濟(jì)產(chǎn)生支配性影響,2020/9/23,tax law,6,Federal Fiscal Powers,Among the most important o

3、f the powers granted to the federal government 賦予聯(lián)邦政府的最重要的權(quán)力之一； The constitutional issues with respect to these powers have been firmly established. 牢固地確立了這些權(quán)力的憲法性問(wèn)題。,2020/9/23,tax law,7,Federal Fiscal Powers,The power to tax 征稅權(quán) The power to coin money 鑄幣權(quán) To borrow on the credit of the United Stat

4、es 借債權(quán) The power to spend 財(cái)政支出權(quán),2020/9/23,tax law,8,2. General Scope of the Taxing Power,Broad powers of taxation are granted to Congress by express provision of the Constitution. 憲法明文規(guī)定賦予國(guó)會(huì)廣泛的征稅權(quán)。 The power to tax is plenary. 征稅權(quán)是無(wú)限的。,2020/9/23,tax law,9,Two specific limitations,1. 直接稅與人頭稅必須在各州間按人口

5、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。,Direct taxes,Capitation taxes,Custom duties,Excise taxes,2020/9/23,tax law,10,One prohibition - Single prohibition,No duty shall be levied upon exports from any states. 對(duì)各州之間的商品流通不征稅。 The Due Process clause of the the Fifth Amendment 憲法第5修正案正當(dāng)程序條款 General limitation,Am

6、endment V,No 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.,V,2020/9/23,tax law,12,Pollock v. Farmers Loan & Trust Co.,The sixteenth Amendment, which permits imposition of a federal in

7、come tax without appointment among the states, 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， Was necessitated by the five to four decision in Pollock v. Farmers loan & Trust Co. 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。,Sixteenth Amendment-Income Tax The Congress shall have power to lay and collect taxes on incomes, from

8、whatever source derived, without apportionment among the several States, and without regard to any census or enumeration.,2020/9/23,tax law,14,New York ex rel. Cohn v. Graves紐約州依據(jù)科恩訴格雷夫斯案,The Court in effect overruled Pollock and in so doing rendered the Sixteenth Amendment redundant. 最高法院實(shí)際推翻了波洛克案的

9、判決，這樣做使第16修正案成為贅余。,2020/9/23,tax law,15,The Graves case effectively overruled the Pollock decision The courts continually have held that a tax on income was an excise tax. 認(rèn)為對(duì)所得的征稅是貨物稅 Negating the idea that an income tax was a property tax 否認(rèn)所得稅是財(cái)產(chǎn)稅,2020/9/23,tax law,16,3.Direct Taxes v. Indirect T

10、axes,(a) Historical Background The dichotomy between direct and indirect taxes ultimately proved to be a stumbling block in the development of our present federal tax structure. ，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。,2020/9/23,tax law,17,Direct Tax,A tax exacted directly from the persons who will bear the b

11、urden of it, as a poll tax, a general property tax, or an income tax.,2020/9/23,tax law,18,Indirect Tax,A 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.,2020/9/23,tax law,19,Di

12、rect tax embraced only: Taxes on land (real property) 土地稅（不動(dòng)產(chǎn)稅） Poll tax (capitation tax) 人頭稅,按人口征收直接稅,2020/9/23,tax law,20,Three significant cases:,Hylton v. United States（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 Veazie Bank v. fenno（1869） 就州鈔票發(fā)行和流通所征收的限制稅為間接稅 Springer v. United States（1880） 內(nèi)戰(zhàn)所得稅條例作為貨物稅，不要按比例分

13、配,2020/9/23,tax law,21,In Pollock,the 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. 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。,2020/9/23,tax law,22,The court mad

14、e it clear that:,A 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. 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。,2020/9/23,tax law,23,The reversal of the Pollock decision,by the adoption of the Sixt

15、eenth Amendment provides a fascinating chapter in American history.,用憲法修正授權(quán)政府征收所得稅,無(wú)須憲法修正，政府就可以征收所得稅,Culminated in a compromise,2020/9/23,tax law,24,On February 25, 1913,The Secretary of State issued a proclamation declaring that the Amendment had been duly ratified. 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)。,20

16、20/9/23,tax law,25,The Corporate Excise Tax Act of 1909:,Every corporation “engaged in business in any state or territory ”was required to “pay annually a special excise tax with respect to the carrying on or doing business”at the rate of one percent upon all net income in excess of five thousand do

17、llars. 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。,2020/9/23,tax law,26,(b)current status of direct vs. indirect taxes,The Court has held that the following taxes are indirect (excise) taxes and not direct taxes subject to the requirement of apportionment: 最高法院認(rèn)為，下列稅種是間接（貨物）稅，不是要

18、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。,2020/9/23,tax law,27,4.federal taxing power and due process,聯(lián)邦政府的征稅權(quán)和正當(dāng)程序 On rare occasions but seldom with success,due process objections have been raised with respect to federal tax provisions. 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

19、。,2020/9/23,tax law,28,5. Federal taxes as regulatory measures,作為調(diào)控措施的聯(lián)邦稅 A tax whatever the type , has an inherent economic impact on business and commerce. 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。,2020/9/23,tax law,29,This result is unavoidable, however desirable the ideal of a neutral tax system. 無(wú)論一個(gè)中性稅收制度的

20、理想多么稱(chēng)心如意，這一結(jié)果都是無(wú)法避免的。,2020/9/23,tax law,30,Custom duties,Until the turn of the century provided the major portion of federal revenues, 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 Were also regulatory in that certain tariffs protected American manufacturers against competition from foreign goods. 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

21、具有調(diào)控的性質(zhì)。,2020/9/23,tax law,31,Part 2: State taxation,1. Introduction The federal commerce clause聯(lián)邦貿(mào)易條款 Other limitations in the Constitution憲法的其他限制,正當(dāng)程序平等保護(hù),Place certain limits on the taxing powers of states and their subdivisions 限制了州和地方政府的征稅權(quán),2020/9/23,tax law,32,When a state or local tax is meas

22、ured 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 unduly restricting the flow of interstate commerce. 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。,2020/9/23,tax law,33,Dormant C

23、ommerce Clause,The dormant commerce clause doctrine (the Commerce Clause is dormant because Congress has not acted under it) applies when a state, in the absence of any preempting federal action, passes a law which interferes with interstate commerce. 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

24、動(dòng)，那么州可以通過(guò)法律干預(yù)州際商務(wù)活動(dòng)。,2020/9/23,tax law,34,The court fashioned four-part tests:,A state or local tax is permissible under the dormant commerce clause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)。,2020/9/23,tax law,35,Due process limits the territorial reach of the states po

25、wer,正當(dāng)程序限制著州征稅權(quán)力的范圍。 “Minimum” 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 “A rational relationship ” 歸屬于州的所得與該企業(yè)價(jià)值之間有合理的聯(lián)系,2020/9/23,tax law,36,Commercial clause vs. due process clause,The commercial clause will require that the state or local tax be fairly appointed in order to prevent an undue burden on

26、 interstate commerce 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)。 The due process clause requires state jurisdiction to tax. 正當(dāng)程序條款要求州具有稅收管轄權(quán)。,2020/9/23,tax law,37,Equal protection clause,The state or local tax must have a “rational basis” and not be “palpably arbitrary”. 州或地方稅必須有“合理的根據(jù)”，并且不能是“明顯的武斷”。,2020/9/

27、23,tax law,38,Discriminatory tax,Equal protection clause,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。,To promote in-state businessTo discriminate against businesses from other states,2020/9/23,tax law,39,2. Death tax,Real property and permanently situated ta

28、ngible personal property have an exclusive tax situs in the state in which the property is located. 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)。,2020/9/23,tax law,40,Intangible property have a potential multiple tax situs 無(wú)形資產(chǎn)可能有多個(gè)納稅地點(diǎn)。 Intangibles are subject to multiple taxation under the general property tax. 按照

29、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。,Reciprocal exemption statutes,2020/9/23,tax law,41,Two complicating factors,States apply different concepts in classifying certain property interests as tangible or intangible property. 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。 More than one state claims to be the sta

30、te of domicile of the decedent. 不止一個(gè)州會(huì)主張死者定居在本州。,2020/9/23,tax law,42,3. Income taxes,Income taxes on individuals 個(gè)人所得稅 Income taxes on corporations 公司所得稅,2020/9/23,tax law,43,Income taxes on individuals,結(jié)論： established as a matter of due process the constitutional power of a state to impose taxes u

31、pon individuals whether or not domiciled therein. 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。,2020/9/23,tax law,44,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。 Resident jurisdiction 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)。 Source jurisdiction,2020/9/23,tax law,45,Income taxes on corporations,If a corporation is organized under the laws of the taxing states, it is taxable as a domiciliary corporation upon all of its income whether derived from within or outside of the state of domicile. 如果公司在征稅州依法組建，那么