LessonFifteenTaxLaw4/19/20251taxlaw1/504/19/20252taxlaw2/50Background美國稅種：IncometaxPropertytaxSalestaxConsumptiontaxEstatetaxGifttaxSocialsecuritytaxStamptaxIndividualincometaxCorporationincometax4/19/20253taxlaw3/50FederaltaxationInternalRevenueCode(IRC)美國國內收入法典FederalIncomeTaxAct聯邦所得稅法InternalRevenueService(IRS)美國國內收入局TaxCourt稅收法院4/19/20254taxlaw4/50Part1:FederalTaxation1.IntroductionFederalFiscalPowers聯邦財政權力Comprehensive廣泛Exertacontrollingimpactuponthenation’seconomy對全國經濟產生支配性影響4/19/20255taxlaw5/50FederalFiscalPowersAmongthemostimportantofthepowersgrantedtothefederalgovernment賦予聯邦政府最主要權力之一；Theconstitutionalissueswithrespecttothesepowershavebeenfirmlyestablished.牢靠地確立了這些權力憲法性問題。4/19/20256taxlaw6/50FederalFiscalPowersThepowertotax征稅權Thepowertocoinmoney鑄幣權ToborrowonthecreditoftheUnitedStates借債權Thepowertospend財政支出權4/19/20257taxlaw7/502.GeneralScopeoftheTaxingPowerBroadpowersoftaxationaregrantedtoCongressbyexpressprovisionoftheConstitution.憲法明文要求賦予國會廣泛征稅權。Thepowertotaxisplenary.征稅權是無限。TwospecificlimitationsOneprohibition4/19/20258taxlaw8/50Twospecificlimitations1.直接稅與人頭稅必須在各州間按人口百分比合理分配；2.美國境內全部關稅和貨物稅必須統一。DirecttaxesCapitationtaxesCustomdutiesExcisetaxes4/19/20259taxlaw9/50Oneprohibition

-SingleprohibitionNodutyshallbelevieduponexportsfromanystates.對各州之間商品流通不征稅。TheDueProcessclauseofthetheFifthAmendment

憲法第5修正案正當程序條款Generallimitation4/19/202510taxlaw10/50AmendmentVNopersonshall…bedeprivedoflife,liberty,orproperty,withoutdueprocessoflaw;norshallprivatepropertybetakenforpublicuse,withoutjustcompensation.V4/19/202511taxlaw11/50Pollockv.Farmers'Loan&TrustCo.ThesixteenthAmendment,whichpermitsimpositionofafederalincometaxwithoutappointmentamongthestates,第十六次修正案允許在各州之間不按照百分比分配征收聯邦所得稅，WasnecessitatedbythefivetofourdecisioninPollockv.Farmer’sloan&TrustCo.是因為波洛克訴農場主貸款信托企業一案中5比4法院判決而成為必須。4/19/202512taxlaw12/50SixteenthAmendment--IncomeTaxTheCongressshallhavepowertolayandcollecttaxesonincomes,fromwhateversourcederived,withoutapportionmentamongtheseveralStates,andwithoutregardtoanycensusorenumeration.

4/19/202513taxlaw13/50NewYorkexrel.Cohnv.Graves

紐約州依據科恩訴格雷夫斯案TheCourtineffectoverruled

PollockandinsodoingrenderedtheSixteenthAmendmentredundant.最高法院實際推翻了波洛克案判決，這么做使第16修正案成為贅余。4/19/202514taxlaw14/50TheGravescaseeffectivelyoverruledthePollockdecisionThecourtscontinuallyhaveheldthatataxonincomewasanexcisetax.認為對所得征稅是貨物稅Negatingtheideathatanincometaxwasapropertytax否定所得稅是財產稅4/19/202515taxlaw15/503.DirectTaxesv.IndirectTaxes(a)HistoricalBackground…Thedichotomybetweendirectandindirecttaxesultimatelyprovedtobeastumblingblockinthedevelopmentofourpresentfederaltaxstructure.……，直接稅與間接稅之間差異已成為美國現行聯邦稅制發展障礙。4/19/202516taxlaw16/50DirectTaxAtaxexacteddirectlyfromthepersonswhowillbeartheburdenofit,asapolltax,ageneralpropertytax,oranincometax.4/19/202517taxlaw17/50IndirectTaxAtax,suchasasalestaxorvalue-addedtax,thatisleviedongoodsorservicesratherthanindividualsandisultimatelypaidbyconsumersintheformofhigherprices.4/19/202518taxlaw18/50

Directtaxembracedonly:Taxesonland(realproperty)土地稅（不動產稅）Polltax(capitationtax)人頭稅按人口征收直接稅4/19/202519taxlaw19/50Threesignificantcases:Hyltonv.UnitedStates（1796）對運輸費聯邦稅作為貨物稅，不要按百分比分配VeazieBankv.fenno（1869）就州現金發行和流通所征收限制稅為間接稅Springerv.UnitedStates（1880）內戰所得稅條例作為貨物稅，不要按百分比分配4/19/202520taxlaw20/50InPollock,thecourtheldthattheIncomeTaxActof1894wasadirecttaxandunconstitutional

andvoidbecauseitimposedataxonincomefromrealestateandpersonalproperty

withoutapportionment.所得稅法是直接稅，違反憲法，無效因為對不動產和動產所得征稅沒有按照百分比分配。4/19/202521taxlaw21/50Thecourtmadeitclearthat:Ataxonincomefrombusinessandoccupations

wasnotadirecttaxandcouldbesubjectedtotaxationwithoutthenecessityofapportionmentonthebasisofpopulation.對經營和職業所得征稅不是直接稅，無須以人口為基礎分配。4/19/202522taxlaw22/50ThereversalofthePollockdecisionbytheadoptionoftheSixteenthAmendmentprovidesafascinatingchapterinAmericanhistory.用憲法修正授權

政府征收所得稅Democraticplatform

民主黨Republicancandidate

共和黨無須憲法修正，政府

就能夠征收所得稅Culminatedinacompromise4/19/202523taxlaw23/50OnFebruary25,1913TheSecretaryofStateissuedaproclamationdeclaringthattheAmendmenthadbeendulyratified.192月25日，美國國務卿宣告，修正案已被適時同意。4/19/202524taxlaw24/50TheCorporateExciseTaxActof1909:Everycorporation“engagedinbusinessinanystateorterritory”wasrequiredto“payannuallyaspecialexcisetaxwithrespecttothecarryingonordoingbusiness”attherateofonepercentuponallnetincomeinexcessoffivethousanddollars.在任何一個州或地域從事經營活動企業，每年都要就從事商業經營活動交納特殊貨物稅，對超出5000美元凈收入按1%稅率納稅。4/19/202525taxlaw25/50(b)currentstatusofdirectvs.indirecttaxesTheCourthasheldthatthefollowingtaxesareindirect(excise)taxesandnotdirecttaxessubjecttotherequirementofapportionment:最高法院認為，以下稅種是間接（貨物）稅，不是要按百分比分配直接稅：1898年聯邦遺產稅；1898年聯邦尤其煙稅、1898年征收煉糖稅；19征收聯邦遺產稅；1924年聯邦贈予稅。4/19/202526taxlaw26/504.federaltaxingpoweranddueprocess聯邦政府征稅權和正當程序Onrareoccasionsbutseldomwithsuccess,dueprocessobjectionshavebeenraisedwithrespecttofederaltaxprovisions.對于聯邦稅收法規，提出正當程序方面異議非常罕見，有少數取得成功。4/19/202527taxlaw27/505.Federaltaxesasregulatorymeasures作為調控辦法聯邦稅Ataxwhateverthetype,hasaninherenteconomicimpactonbusinessandcommerce.不論哪種類型稅收，都內在地對商業經營活動產生經濟影響。4/19/202528taxlaw28/50Thisresultisunavoidable,howeverdesirabletheidealofaneutraltaxsystem.不論一個中性稅收制度理想多么稱心如意，這一結果都是無法防止。4/19/202529taxlaw29/50CustomdutiesUntiltheturnofthecenturyprovidedthemajorportionoffederalrevenues,19世紀末20世紀初，關稅提供了主要聯邦稅收收入WerealsoregulatoryinthatcertaintariffsprotectedAmericanmanufacturersagainstcompetitionfromforeigngoods.保護美國制造商免受外國商品競爭，所以關稅含有調控性質。4/19/202530taxlaw30/50Part2:Statetaxation1.IntroductionThefederalcommerceclause

聯邦貿易條款OtherlimitationsintheConstitution

憲法其它限制正當程序

平等保護Placecertainlimitsonthetaxingpowersofstatesandtheirsubdivisions限制了州和地方政府征稅權4/19/202531taxlaw31/50Whenastateorlocaltaxismeasuredagainstthedormantcommerceclause,theCourtseekstoallowthestateorlocalitytoextractfrominterstatecommerceafairshareoftheexpenseswithoutundulyrestrictingtheflowofinterstatecommerce.當州或地方稅受制于休眠商務條款時，最高法院允許州或地方在不過分限制州際商務情況下，對州際商務征收一定稅收。4/19/202532taxlaw32/50DormantCommerceClauseThedormantcommerceclausedoctrine(theCommerceClauseis"dormant"becauseCongresshasnotactedunderit)applieswhenastate,intheabsenceofanypreemptingfederalaction,passesalawwhichinterfereswithinterstatecommerce.休眠商務條款（因為國會沒有實施該條款，使得該條款處于休眠狀態）標準：聯邦政府假如沒有優先采取行動，那么州能夠經過法律干預州際商務活動。4/19/202533taxlaw33/50Thecourtfashionedfour-parttests:Astateorlocaltaxispermissibleunderthedormantcommerceclause假如：（1）該稅與征稅州之間存在實質性聯絡；（2）該稅是公平合理分配；（3）沒有對州際貿易造成歧視；（4）該稅與州政府提供服務相關。4/19/202534taxlaw34/50Dueprocesslimitstheterritorialreachofthestate’spower正當程序限制著州征稅權力范圍。“Minimum”contacts…被征稅個人、對象或交易必須與征稅州保持最起碼接觸“Arationalrelationship…”歸屬于州所得與該企業價值之間有合理聯絡4/19/202535taxlaw35/50Commercialclausevs.dueprocessclauseThecommercialclausewillrequirethatthestateorlocaltaxbefairlyappointedinordertopreventanundueburdenoninterstatecommerce商務條款要求州和地方稅收公平分配，以防止州際貿易不公正稅收負擔。Thedueprocessclauserequiresstatejurisdiction

totax.正當程序條款要求州含有稅收管轄權。4/19/202536taxlaw36/50EqualprotectionclauseThestateorlocaltaxmusthavea“rationalbasis”andnotbe“palpablyarbitrary”.州或地方稅必須有“合理依據”，而且不能是“顯著武斷”。4/19/202537taxlaw37/50DiscriminatorytaxEqualprotectionclause假如一個州稅種唯一目標是促進州內貿易，而對其它州貿易造成歧視，那么這么目標是不允許，這么目標不能證實該歧視性稅收合理性。按照平等保護條款，這么稅種是無效。Topromotein-statebusiness

Todiscriminateagainstbusinessesfromotherstates4/19/202538taxlaw38/502.DeathtaxRealpropertyandpermanentlysituatedtangiblepersonalpropertyhaveanexclusivetaxsitusinthestateinwhichthepropertyislocated.不動產和永久固定有形動產，其坐落州是唯一納稅地點。4/19/202539taxlaw39/50Intangiblepropertyhaveapotentialmultipletaxsitus……無形資產可能有多個納稅地點。Intangiblesaresubjecttomultipletaxationunderthegeneralpropertytax.按照普通財產稅要求，無形資產要被多重征稅。普遍采取相互免稅法律，降低對無形資產多重征稅。Reciprocalexemptionstatutes4/19/202540taxlaw40/50TwocomplicatingfactorsStatesapplydifferentconceptsinclassifyingcertainpropertyinterestsastangibleorintangibleproperty.各州在確定有形資產和無形資產財產利益時采取不一樣概念。Morethanonestateclaimstobethestateofdomicileofthedecedent.不止一個州會主張死者定居在本州。4/19/202541taxlaw41/503.IncometaxesIncometaxesonindividuals個人所得稅Incometaxesoncorporations企業所得稅

4/19/202542taxlaw42/50Incometaxesonindividuals結論：……establishedasamatterofdueprocesstheconstitutionalpowerofastatetoimposetaxesuponindividualswhetherornotdomiciledtherein.案例確立了州憲法性權力正當程序，州能夠對定居在本州個人和不定居在本州個人征稅。4/19/202543taxlaw43/50對于定居在征稅州個人征稅，有定居地就足以證實該稅正當性，因為個人受到該州法律保護，從中受益。Residentjurisdiction對于不定居在征稅州且不是該州居民個人征稅，其理由是該州法律保護了在這里取得所得職業、經營活動和財產。Sourcejurisdiction4/19/202544taxlaw44/50IncometaxesoncorporationsIfacorporationisorganizedunderthelawsofthetaxingstates,itist