Lesson Fifteen
Tax Law
tax law
tax law
Background
美国的税种：
Income tax
Property tax
Sales tax
Consumption tax
Estate tax
Gift tax
Social security tax
Stamp tax
Individual income tax
Corporation income tax
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Federal taxation
Internal Revenue Code (IRC)
美国国内收入法典
Federal Income Tax Act
联邦所得税法
Internal Revenue Service (IRS)
美国国内收入局
Tax Court
税收法院
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Part 1: Federal Taxation
1. Introduction
Federal Fiscal Powers 联邦财政权力
Comprehensive
广泛的
Exert a controlling impact upon the nation’s economy
对全国经济产生支配性影响
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Federal Fiscal Powers
Among the most important of the powers granted to the federal government
赋予联邦政府的最重要的权力之一；
The constitutional issues with respect to these powers have been firmly established.
牢固地确立了这些权力的宪法性问题。
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Federal Fiscal Powers
The power to tax 征税权
The power to coin money 铸币权
To borrow on the credit of the United States 借债权
The power to spend 财政支出权
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2. General Scope of the Taxing Power
Broad powers of taxation are granted to Congress by express provision of the Constitution.
宪法明文规定赋予国会广泛的征税权。
The power to tax is plenary.
征税权是无限的。
Two specific limitations
One prohibition
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Two specific limitations
1. 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。
Direct taxes
Capitation taxes
Custom duties
Excise taxes
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One prohibition - Single prohibition
No duty shall be levied upon exports from any states.
对各州之间的商品流通不征税。
The Due Process clause of the the Fifth Amendment
宪法第5修正案正当程序条款
General limitation
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Amendment 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
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Pollock v. Farmers' Loan & Trust Co.
The sixteenth Amendment, which permits imposition of a federal income tax without appointment among the states,
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，
Was necessitated by the five to four decision in Pollock v. Farmer’s loan & Trust Co.
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。
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Sixteenth Amendment--Income Tax
The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration.
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New York ex rel. Cohn v. Graves
纽约州依据科恩诉格雷夫斯案
The Court in effect overruled Pollock and in so doing rendered the Sixteenth Amendment redundant.
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。
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The Graves case effectively overruled the Pollock decision
The courts continually have held that a tax on income was an excise tax.
认为对所得的征税是货物税
Negating the idea that an income tax was a property tax
否认所得税是财产税
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Taxes v. Indirect Taxes
(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。
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Direct Tax
A 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.
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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.
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Direct tax embraced only:
Taxes on land (real property)
土地税（不动产税）
Poll tax (capitation tax)
人头税
按人口征收直接税
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Three significant cases:
Hylton v. United States（1796）
对运输费的联邦税作为货物税，不要按比例分配
Veazie Bank v. fenno（1869）
就州钞票发行和流通所征收的限制税为间接税
Springer v. United States（1880）
内战所得税条例作为货物税，不要按比例分配
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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。
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The court made 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.
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。
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The reversal of the Pollock decision
by the adoption of the Sixteenth Amendment provides a fascinating chapter in American history.
用宪法修正授权 政府征收所得税
Democratic platform 民主党
Republican candidate 共和党
无须宪法修正，政府 就可以征收所得税
Culminated in a compromise
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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，美国国务卿宣布，修正案已被适时批准。
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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 dollars.
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。
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(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。
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taxing power and due process
联邦政府的征税权和正当程序
On rare occasions but seldom with success,due process objections have been raised with respect to federal tax provisions.
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。
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5. Federal taxes as regulatory measures
作为调控措施的联邦税
A tax whatever the type , has an inherent economic impact on business and commerce.
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。
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This result is unavoidable, however desirable the ideal of a neutral tax system.
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。
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Custom duties
Until the turn of the century provided the major portion of federal revenues,
19世纪末20世纪初，关税提供了主要的联邦税收收入
Were also regulatory in that certain tariffs protected American manufacturers against competition from foreign goods.
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。
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Part 2: State taxation
1. Introduction
The federal commerce clause 联邦贸易条款
Other limitations in the Constitution 宪法的其他限制
正当程序 平等保护
Place certain limits on the taxing powers of states and their subdivisions
限制了州和地方政府的征税权
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When 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 unduly restricting the flow of interstate commerce.
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。
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Dormant Commerce 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。
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The court fashioned four-part tests:
A state or local tax is permissible under the dormant commerce clause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。
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Due process limits the territorial reach of the state’s power
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
“A rational relationship …”
归属于州的所得与该企业价值之间有合理的联系
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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 interstate commerce
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。
The due process clause requires state jurisdiction to tax.
正当程序条款要求州具有税收管辖权。
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Equal protection clause
The state or local tax must have a “rational basis” and not be “palpably arbitrary”.
州或地方税必须有“合理的根据”，并且不能是“明显的武断”。
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Equal protection clause
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。
Discriminatory tax
To promote in-state business To discriminate against businesses from other states
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2. Death tax
Real property and permanently situated tangible personal property have an exclusive tax situs in the state in which the property is located.
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。
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Intangible property have a potential multiple tax situs ……
无形资产可能有多个纳税地点。
Intangibles are subject to multiple taxation under the general property tax.
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。
Reciprocal exemption statutes
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Two complicating factors
States apply different concepts in classifying certain property interests as tangible or intangible property.
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。
More than one state claims to be the state of domicile of the decedent.
不止一个州会主张死者定居在本州。
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3. Income taxes
Income taxes on individuals
个人所得税
Income taxes on corporations
公司所得税
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Income taxes on individuals
结论：
……established as a matter of due process the constitutional power of a state to impose taxes upon individuals whether or not domiciled therein.
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。
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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。
Resident jurisdiction
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。
Source jurisdiction
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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纳税。
——无限纳税义务
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A foreign corporation conducting business or owning income-producing property in the taxing state is taxable upon the income derived from its business operations or property owned there by virtue of the benefits and protection provided by the state.
外州公司在征税州从事经营活动，或拥有创收财产，这些公司要就来自经营的收入和拥有的财产纳税，其理由是州对它们提供了好处和保护。
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主要专业词汇
Tax Law
Income tax
Property tax
Sales tax
Consumption tax
Estate tax
Gift tax
Social security tax
Stamp tax
Individual income tax
Corporation income tax
tax law
Federal Income Tax Act
Tax Court
Federal Fiscal Powers
express provision
Direct taxes
Capitation taxes
Custom duties
Excise taxes
tax law
Indirect Taxes
Taxes on land (real property)
Poll tax (capitation tax)
Secretary of State
Excise tax
Federal legacy tax
Federal tobacco tax
Federal estate tax
Federal gift tax
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neutral tax system
Protective tariffs
Equal protection clause
dormant commerce clause
interstate commerce
Discriminatory tax
exclusive tax situs
Reciprocal exemption statutes
Decedent
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