第十五课 Tax Law 法律英语课件教材课程.pptVIP

Lesson Fifteen;Date;Background;Federal taxation;Part 1: Federal Taxation;2. General Scope of the Taxing Power;Two specific limitations ;One prohibition - Single prohibition ;Amendment V;Pollock v. Farmers Loan Trust Co.;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. Graves纽约州依据科恩诉格雷夫斯案;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 ;3.Direct Taxes v. Indirect Taxes ;Direct Tax;Indirect Tax; ;Three significant cases:;In Pollock,;The court made it clear that:;The reversal of the Pollock decision;On February 25, 1913;The Corporate Excise Tax Act of 1909:;(b)current status of direct vs. indirect taxes;4.federal taxing power and due process;5. Federal taxes as regulatory measures;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。;Custom duties;Part 2: State taxation;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 court fashioned four-part tests:;Due process limits the territorial reach of the state’s power;Commercial clause vs. due process clause;Equal protection clause;Discriminatory tax;2. Death tax;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。;Two complicating factors;3. Income taxes;Income taxes on individuals;对于定