《法律英語第十五》ppt課件-全文預(yù)覽
【正文】 x law 33 Dormant Commerce Clause ? The dormant merce 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 merce. ? 休眠商務(wù)條款（因?yàn)閲鴷?huì)沒有實(shí)施該條款，使得該條款處于休眠狀態(tài)） ? 原則：聯(lián)邦政府如果沒有優(yōu)先采取行動(dòng)，那么州可以通過法律干預(yù)州際商務(wù)活動(dòng)。 2022/5/29 tax law 28 5. Federal taxes as regulatory measures ? 作為調(diào)控措施的聯(lián)邦稅 ? A tax whatever the type , has an inherent economic impact on business and merce. ? 無論哪種類型的稅收，都內(nèi)在地對商業(yè)經(jīng)營活動(dòng)產(chǎn)生 經(jīng)濟(jì)影響 。 2022/5/29 tax law 23 The reversal of the Pollock decision ? by the adoption of the Sixteenth Amendment provides a fascinating chapter in American history. 用憲法修正授權(quán) 政府征收所得稅 Democratic platform 民主黨 Republican candidate 共和黨 無須憲法修正，政府 就可以征收所得稅 Culminated in a promise 2022/5/29 tax law 24 On February 25, 1913 ? The Secretary of State issued a proclamation declaring that the Amendment had been duly ratified. ? 1913年 2月 25日， 美國國務(wù)卿 宣布 ，修正案已被適時(shí) 批準(zhǔn) 。 ? Sixteenth AmendmentIne Tax ? The Congress shall have power to lay and collect taxes on ines, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration. 2022/5/29 tax law 14 New York ex rel. Cohn v. Graves 紐約州 依據(jù) 科恩訴格雷夫斯案 ? The Court in effect overruled Pollock and in so doing rendered the Sixteenth Amendment redundant. ? 最高法院實(shí)際 推翻 了 波洛克案 的判決，這樣做使第 16修正案成為 贅余 。 nor shall private property be taken for public use, without just pensation. V 2022/5/29 tax law 12 Pollock v. Farmers39。 ? The power to tax is plenary. ? 征稅權(quán)是無限的。 2022/5/29 tax law 7 Federal Fiscal Powers ? The power to tax 征稅權(quán) ? The power to coin money 鑄幣權(quán) ? To borrow on the credit of the United States 借債權(quán) ? The power to spend 財(cái)政支出權(quán) 2022/5/29 tax law 8 2. General Scope of the Taxing Power ? Broad powers of taxation are granted to Congress by express provision of the Constitution. ? 憲法 明文規(guī)定 賦予國會(huì)廣泛的 征稅權(quán) 。 ? The Due Process clause of the the Fifth Amendment ? 憲法第 5修正案 正當(dāng)程序 條款 ? General limitation Amendment V ? No person shall … be deprived of life, liberty, or property, without due process of law。 Trust Co. ? 是因?yàn)椴蹇嗽V農(nóng)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。 2022/5/29 tax law 22 The court made it clear that: ? A tax on ine from business and
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