英美法第15课浅析.ppt

tax law Lesson Fifteen 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 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 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 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。 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 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 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。 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 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. 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。 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. New York ex rel. Cohn v. G