《法律英語(yǔ)第十五》ppt課件-預(yù)覽頁(yè)
【正文】 occupations was not a direct tax and could be subjected to taxation without the necessity of apportionment on the basis of population. ? 對(duì) 經(jīng)營(yíng)和職業(yè)所得 的征稅 不是直接稅 ，不必以人口為基礎(chǔ)分配 。 2022/5/29 tax law 27 taxing power and due process ? 聯(lián)邦政府的征稅權(quán)和正當(dāng)程序 ? On rare occasions but seldom with success,due process objections have been raised with respect to federal tax provisions. ? 對(duì)于 聯(lián)邦稅收法規(guī) ，提出正當(dāng)程序方面異議的非常罕見(jiàn)，有少數(shù)取得成功。 2022/5/29 tax law 31 Part 2: State taxation ? 1. Introduction ? The federal merce clause 聯(lián)邦貿(mào)易條款 ? Other limitations in the Constitution 憲法的其他限制 正當(dāng)程序 平等保護(hù) Place certain limits on the taxing powers of states and their subdivisions 限制了 州和地方政府的征稅權(quán) 2022/5/29 tax law 32 ? When a state or local tax is measured against the dormant merce clause, the Court seeks to allow the state or locality to extract from interstate merce a fair share of the expenses without unduly restricting the flow of interstate merce. ? 當(dāng)州或地方稅受制于 休眠商務(wù)條款 時(shí)，最高法院允許 州或地方 在 不過(guò)分限制州際商務(wù)的情況 下，對(duì) 州際商務(wù) 征收一定的稅收 。 ? “ Minimum” contacts … ? 被征稅的個(gè)人、對(duì)象或交易必須與征稅的州保持最 起碼的接觸 ? “ A rational relationship …” ? 歸屬于州的所得與該企業(yè)價(jià)值之間有 合理的聯(lián)系 2022/5/29 tax law 36 Commercial clause vs. due process clause ? The mercial clause will require that the state or local tax be fairly appointed in order to prevent an undue burden on interstate merce ? 商務(wù)條款 要求州和地方的 稅收公平分配 ，以避免州際貿(mào)易的不公正稅收負(fù)擔(dān)。 ? 按照 平等保護(hù)條款 ，這樣的稅種是 無(wú)效的 。 ? 普遍采用 相互免稅法律 ，減少對(duì)無(wú)形資產(chǎn)的多重征稅。 2022/5/29 tax law 44 ? 對(duì)于 定居 在征稅州的個(gè)人征稅，有 定居地 就足以證明該稅的合法性，因?yàn)閭€(gè)人受到該州法律的保護(hù)，從中受益。 2022/5/29 tax law 47 主要專業(yè)詞匯 ? Tax Law ? Ine tax ? Property tax ? Sales tax ? Consumption tax ? Estate tax ? Gift tax ? Social security tax ? Stamp tax Individual ine tax Corporation ine tax 2022/5/29 tax law 48 ? Federal Ine Tax Act ? Tax Court ? Federal Fiscal Powers ? express provision ? Direct taxes ? Capitation taxes ? Custom duties ? Excise taxes 2022/5/29 tax law 49 ? Indirect Taxes ? Taxes on land (real property) ? Poll tax (capitation tax) ? Secretary of State ? Excise tax ? Federal legacy tax ? Federal tobacco tax ? Federal estate tax ? Federal gift tax 2022/5/29 tax law 50 ? neutral tax system ? Protective tariffs ? Equal protection clause ? dormant merce clause ? interstate merce ? Discriminatory tax ? exclusive tax situs ? Reciprocal exemption statutes ? Decedent
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