[英语学习]法律英语课件 10.pptVIP

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