法律英語第十五ppt課件-文庫吧資料
2025-05-18 08:50本頁面
【正文】 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) 美國制造商 免受外國商品的競爭 ，因此關(guān)稅具有 調(diào)控的性質(zhì) 。 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)營活動產(chǎn)生 經(jīng)濟影響 。 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)邦贈予稅 。 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 批準(zhǔn) 。 2022/5/29 tax law 17 Direct Tax ? A tax exacted directly from the persons who will bear the burden of it, as a poll tax, a general property tax, or an ine tax. 2022/5/29 tax law 18 Indirect Tax ? A tax, such as a sales tax or valueadded tax, that is levied on goods or services rather than individuals and is ultimately paid by consumers in the form of higher prices. 2022/5/29 tax law 19 ? Direct tax embraced only: ? Taxes on land (real property) ? 土地稅（不動產(chǎn)稅） ? Poll tax (capitation tax) ? 人頭稅 按人口征收直接稅 2022/5/29 tax law 20 Three significant cases: ? Hylton v. United States（ 1796） ? 對運輸費的聯(lián)邦稅作為貨物稅，不要按比例分配 ? Veazie Bank v. fenno（ 1869） ? 就州鈔票發(fā)行和流通所征收的限制稅為間接稅 ? Springer v. United States（ 1880） ? 內(nèi)戰(zhàn)所得稅條例作為貨物稅，不要按比例分配 2022/5/29 tax law 21 In Pollock, ? the court held that the Ine Tax Act of 1894 was a direct tax and unconstitutional and void because it imposed a tax on ine from real estate and personal property without apportionment. ? 所得稅法是直接稅 ， 違反憲法 ， 無效 ? 因為對 不動產(chǎn) 和 動產(chǎn) 所得的征稅 沒有按照比例分配。 ? Sixteenth AmendmentIne Tax ? The Congress shall have power to lay and collect taxes on ines, from whatever source derived, without
教學(xué)課件相關(guān)推薦
鄂ICP備17016276號-1