法律英語第十五ppt課件-免費(fèi)閱讀
【正文】 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。 ? 按照 平等保護(hù)條款 ，這樣的稅種是 無效的 。 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 。 2022/5/29 tax law 22 The court made it clear that: ? A tax on ine from business and 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 。 ? 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。 ? The power to tax is plenary. ? 征稅權(quán)是無限的。 ? 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 。 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(duì)商業(yè)經(jīng)營(yíng)活動(dòng)產(chǎn)生 經(jīng)濟(jì)影響 。 ? The due process clause requires state jurisdiction to tax. ? 正當(dāng)程序條款要求 州具有稅收管轄權(quán) 。 Reciprocal exemption statutes 2022/5/29 tax law 41 Two plicating factors ? States apply different concepts in classifying certain property interests as tangible or intangible property. ? 各州在確定有形資產(chǎn)和無形資產(chǎn)的財(cái)產(chǎn)利益時(shí) 采取不同的概念 。 ? —— 無限納稅義務(wù) 2022/5/29 tax law 46 ? A foreign corporation conducting business or owning ineproducing property in the taxing state is taxable upon the ine derived from its business
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