法律英語(yǔ)第十五ppt課件(編輯修改稿)
2025-06-08 08:50 本頁(yè)面
【文章內(nèi)容簡(jiǎn)介】 es 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(wú)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(guó)國(guó)務(wù)卿 宣布 ，修正案已被適時(shí) 批準(zhǔn) 。 2022/5/29 tax law 25 The Corporate Excise Tax Act of 1909: ? Every corporation “engaged in business in any state or territory ”was required to “pay annually a special excise tax with respect to the carrying on or doing business”at the rate of one percent upon all ine in excess of five thousand dollars. ? 在任何一個(gè)州或地區(qū) 從事經(jīng)營(yíng)活動(dòng) 的公司，每年都要就從事商業(yè)經(jīng)營(yíng)活動(dòng)交納 特殊的貨物稅 ，對(duì)超過(guò) 5000美元的 凈收入 按 1%的稅率納稅。 2022/5/29 tax law 26 (b)current status of direct vs. indirect taxes ? The Court has held that the following taxes are indirect (excise) taxes and not direct taxes subject to the requirement of apportionment: ? 最高法院認(rèn)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(lián)邦遺產(chǎn)稅； 1898年聯(lián)邦特別煙稅 、 1898年征收的煉糖稅 ； 1916年征收的聯(lián)邦遺產(chǎn)稅 ； 1924年聯(lián)邦贈(zèng)予稅 。 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，有少數(shù)取得成功。 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(wú)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 。 2022/5/29 tax law 29 ? This result is unavoidable, however desirable the ideal of a neutral tax system. ? 無(wú)論一個(gè) 中性稅收制度 的理想多么稱心如意，這一結(jié)果都是 無(wú)法避免 的。 2022/5/29 tax law 30 Custom duties ? Until the turn of the century provided the major portion of federal revenues, ? 19世紀(jì)末 20世紀(jì)初， 關(guān)稅 提供了 主要的聯(lián)邦稅收收入 ? Were also regulatory in that certain tariffs protected American manufacturers against petition from foreign goods. ? 保護(hù) 美國(guó)制造商 免受外國(guó)商品的競(jìng)爭(zhēng) ，因此關(guān)稅具有 調(diào)控的性質(zhì) 。 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 st
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