LessonFifteenTaxLaw2/1/20231taxlaw2/1/20232taxlawBackground美國的稅種：IncometaxPropertytaxSalestaxConsumptiontaxEstatetaxGifttaxSocialsecuritytaxStamptaxIndividualincometaxCorporationincometax2/1/20233taxlawFederaltaxationInternalRevenueCode(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2/1/20234taxlawPart1:FederalTaxation1.IntroductionFederalFiscalPowers聯邦財政權力Comprehensive廣泛的Exertacontrollingimpactuponthenation’seconomy對全國經濟產生支配性影響2/1/20235taxlawFederalFiscalPowersAmongthemostimportantofthepowersgrantedtothefederalgovernment賦予聯邦政府的最重要的權力之一；Theconstitutionalissueswithrespecttothesepowershavebeenfirmlyestablished.牢固地確立了這些權力的憲法性問題。2/1/20236taxlawFederalFiscalPowersThepowertotax征稅權Thepowertocoinmoney鑄幣權ToborrowonthecreditoftheUnitedStates借債權Thepowertospend財政支出權2/1/20237taxlaw2.GeneralScopeoftheTaxingPowerBroadpowersoftaxationaregrantedtoCongressbyexpressprovisionoftheConstitution.憲法明文規定賦予國會廣泛的征稅權。Thepowertotaxisplenary.征稅權是無限的。TwospecificlimitationsOneprohibition2/1/20238taxlawTwospecificlimitations1.直接稅與人頭稅必須在各州間按人口的比例合理分配；2.美國境內的所有關稅和貨物稅必須統一。DirecttaxesCapitationtaxesCustomdutiesExcisetaxes2/1/20239taxlawOneprohibition

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

憲法第5修正案正當程序條款Generallimitation2/1/202310taxlawAmendmentVNopersonshall…bedeprivedoflife,liberty,orproperty,withoutdueprocessoflaw;norshallprivatepropertybetakenforpublicuse,withoutjustcompensation.V2/1/202311taxlawPollockv.Farmers'Loan&TrustCo.ThesixteenthAmendment,whichpermitsimpositionofafederalincometaxwithoutappointmentamongthestates,第十六次修正案允許在各州之間不按照比例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公司一案中5比4的法院判決而成為必須的。2/1/202312taxlawSixteenthAmendment--IncomeTaxTheCongressshallhavepowertolayandcollecttaxesonincomes,fromwhateversourcederived,withoutapportionmentamongtheseveralStates,andwithoutregardtoanycensusorenumeration.

2/1/202313taxlawNewYorkexrel.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的判決，這樣做使第16修正案成為贅余。2/1/202314taxlawTheGravescaseeffectivelyoverruledthePollockdecisionThecourtscontinuallyhaveheldthatataxonincomewasanexcisetax.認為對所得的征稅是貨物稅Negatingtheideathatanincometaxwasapropertytax否認所得稅是財產稅2/1/202315taxlaw3.DirectTaxesv.IndirectTaxes(a)HistoricalBackground…Thedichotomybetweendirectandindirecttaxesultimatelyprovedtobeastumblingblockinthedevelopmentofourpresentfederaltaxstructure.……，直接稅與間接稅之間的差異已成為美國現行聯邦稅制發展的障礙。2/1/202316taxlawDirectTaxAtaxexacteddirectlyfromthepersonswhowillbeartheburdenofit,asapolltax,ageneralpropertytax,oranincometax.2/1/202317taxlawIndirectTaxAtax,suchasasalestaxorvalue-addedtax,thatisleviedongoodsorservicesratherthanindividualsandisultimatelypaidbyconsumersintheformofhigherprices.2/1/202318taxlaw

Directtaxembracedonly:Taxesonland(realproperty)土地稅（不動產稅）Polltax(capitationtax)人頭稅按人口征收直接稅2/1/202319taxlawThreesignificantcases:Hyltonv.UnitedStates（1796）對運輸費的聯邦稅作為貨物稅，不要按比例分配VeazieBankv.fenno（1869）就州鈔票發行和流通所征收的限制稅為間接稅Springerv.UnitedStates（1880）內戰所得稅條例作為貨物稅，不要按比例分配2/1/202320taxlawInPollock,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的征稅沒有按照比例分配。2/1/202321taxlawThecourtmadeitclearthat:Ataxonincomefrombusinessandoccupations

wasnotadirecttaxandcouldbesubjectedtotaxationwithoutthenecessityofapportionmentonthebasisofpopulation.對經營和職業所得的征稅不是直接稅，不必以人口為基礎分配。2/1/202322taxlawThereversalofthePollockdecisionbytheadoptionoftheSixteenthAmendmentprovidesafascinatingchapterinAmericanhistory.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

就可以征收所得稅Culminatedinacompromise2/1/202323taxlawOnFebruary25,1913TheSecretaryofStateissuedaproclamationdeclaringthattheAmendmenthadbeendulyratified.1913年2月25日，美國國務卿宣布，修正案已被適時批準。2/1/202324taxlawTheCorporateExciseTaxActof1909:Everycorporation“engagedinbusinessinanystateorterritory”wasrequiredto“payannuallyaspecialexcisetaxwithrespecttothecarryingonordoingbusiness”attherateofonepercentuponallnetincomeinexcessoffivethousanddollars.在任何一個州或地區從事經營活動的公司，每年都要就從事商業經營活動交納特殊的貨物稅，對超過5000美元的凈收入按1%的稅率納稅。2/1/202325taxlaw(b)currentstatusofdirectvs.indirecttaxesTheCourthasheldthatthefollowingtaxesareindirect(excise)taxesandnotdirecttaxessubjecttotherequirementofapportionment:最高法院認為，下列稅種是間接（貨物）稅，不是要按比例分配的直接稅：1898年聯邦遺產稅；1898年聯邦特別煙稅、1898年征收的煉糖稅；1916年征收的聯邦遺產稅；1924年聯邦贈予稅。2/1/202326taxlaw4.federaltaxingpoweranddueprocess聯邦政府的征稅權和正當程序Onrareoccasionsbutseldomwithsuccess,dueprocessobjectionshavebeenraisedwithrespecttofederaltaxprovisions.對于聯邦稅收法規，提出正當程序方面異議的非常罕見，有少數取得成功。2/1/202327taxlaw5.Federaltaxesasregulatorymeasures作為調控措施的聯邦稅Ataxwhateverthetype,hasaninherenteconomicimpactonbusinessandcommerce.無論哪種類型的稅收，都內在地對商業經營活動產生經濟影響。2/1/202328taxlawThisresultisunavoidable,howeverdesirabletheidealofaneutraltaxsystem.無論一個中性稅收制度的理想多么稱心如意，這一結果都是無法避免的。2/1/202329taxlawCustomdutiesUntiltheturnofthecenturyprovidedthemajorportionoffederalrevenues,19世紀末20世紀初，關稅提供了主要的聯邦稅收收入WerealsoregulatoryinthatcertaintariffsprotectedAmericanmanufacturersagainstcompetitionfromforeigngoods.保護美國制造商免受外國商品的競爭，因此關稅具有調控的性質。2/1/202330taxlawPart2:Statetaxation1.IntroductionThefederalcommerceclause

聯邦貿易條款OtherlimitationsintheConstitution

憲法的其他限制正當程序

平等保護Placecertainlimitsonthetaxingpowersofstatesandtheirsubdivisions限制了州和地方政府的征稅權2/1/202331taxlawWhenastateorlocaltaxismeasuredagainstthedormantcommerceclause,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的情況下，對州際商務征收一定的稅收。2/1/202332taxlawDormantCommerceClauseThedormantcommerceclausedoctrine(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）原則：聯邦政府如果沒有優先采取行動，那么州可以通過法律干預州際商務活動。2/1/202333taxlawThecourtfashionedfour-parttests:Astateorlocaltaxispermissibleunderthedormantcommerceclause如果：（1）該稅與征稅的州之間存在實質性聯系；（2）該稅是公平合理分配的；（3）沒有對州際貿易造成歧視；（4）該稅與州政府提供的服務相關。2/1/202334taxlawDueprocesslimitstheterritorialreachofthestate’spower正當程序限制著州征稅權力的范圍。“Minimum”contacts…被征稅的個人、對象或交易必須與征稅的州保持最起碼的接觸“Arationalrelationship…”歸屬于州的所得與該企業價值之間有合理的聯系2/1/202335taxlawCommercialclausevs.dueprocessclauseThecommercialclausewillrequirethatthestateorlocaltaxbefairlyappointedinordertopreventanundueburdenoninterstatecommerce商務條款要求州和地方的稅收公平分配，以避免州際貿易的不公正稅收負擔。Thedueprocessclauserequiresstatejurisdiction

totax.正當程序條款要求州具有稅收管轄權。2/1/202336taxlawEqualprotectionclauseThestateorlocaltaxmusthavea“rationalbasis”andnotbe“palpablyarbitrary”.州或地方稅必須有“合理的根據”，并且不能是“明顯的武斷”。2/1/202337taxlawDiscriminatorytaxEqualprotectionclause如果一個州稅種的唯一目的是促進州內貿易，而對其他州的貿易造成歧視，那么這樣的目的是不允許的，這樣的目的不能證明該歧視性稅收的合理性。按照平等保護條款，這樣的稅種是無效的。Topromotein-statebusiness

Todiscriminateagainstbusinessesfromotherstates2/1/202338taxlaw2.DeathtaxRealpropertyandpermanentlysituatedtangiblepersonalpropertyhaveanexclusivetaxsitus

inthestateinwhichthepropertyislocated.

不動產和永久固定的有形動產，其坐落的州是唯一的納稅地點。2/1/202339taxlawIntangiblepropertyhaveapotentialmultipletaxsitus

……無形資產可能有多個納稅地點。Intangiblesaresubjecttomultipletaxationunderthegeneralpropertytax.按照普通財產稅規定，無形資產要被多重征稅。普遍采用相互免稅法律，減少對無形資產的多重征稅。Reciprocalexemptionstatutes2/1/202340taxlawTwocomplicatingfactorsStatesapplydifferentconceptsinclassifyingcertainpropertyinterestsastangibleorintangibleproperty.各州在確定有形資產和無形資產的財產利益時采取不同的概念。Morethanonestateclaimstobethestateofdomicileofthedecedent.不止一個州會主張死者定居在本州。2/1/202341taxlaw3.IncometaxesIncometaxesonindividuals個人所得稅

Incometaxesoncorporations公司所得稅

2/1/202342taxlawIncometaxesonindividuals結論：……establishedasamatterofdueprocesstheconstitutionalpowerofastatetoimposetaxesuponindividualswhetherornotdomiciledtherein.案例確立了州的憲法性權力的正當程序，州可以對定居在本州的個人和不定居在本州的個人征稅。2/1/202343taxlaw對于定居在征稅州的個人征稅，有定居地就足以證明該稅的合法性，因為個人受到該州法律的保護，從中受益。Residentjurisdiction對于不定居在征稅州且不是該州居民的個人征稅，其理由是該州法律保護了在這里取得所得的職業、經營活動和財產。Sourcejurisdiction2/1/202344taxlawIncometaxesoncorporationsIfacorporationisorganizedunderthelawsofthetaxingstates,itistaxableasa

domiciliarycorporationuponallofitsincomewhetherderivedfromwithinoroutsideofthestateofdomicile.如果公司在征稅州依法組建，那么該公司就是居民公司，要就來自居住州境內境外的所得