法律英语Lesson15TaxLaw教学教材演示幻灯片.pptVIP

tax law 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 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。 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。 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。 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 * * 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 Individual income tax Corporation income 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