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1、1TaxLaw税法Theprincipalsourceoffederalrevenueisthe联邦税收的主要来源是个人所得税-几乎占individualincometax,whichaccountsforcloseto50%。onehalf.Thepayrolltax,usedtosupportthesocialsecurity用以资助社会保障制度的工资税近些年来大为system,hasgrownsubstantiallyinrecentyears增加,如今已经成了第二个大税源了-约占andisn
2、owthesecondbiggestrevenueraiserat30%。about30%.Thecorporateincometaxisnext,followedby其次,便是公司(法人)所得税;再次,则为excisetaxes.消费税。Otherfederaltaxesincludecustomsduties,gift其他的联邦税包括关税、赠与税和遗产税,但taxes,andestatetaxes,butthesearerelatively这些都是比较小的税源。smallsourcesofrev
3、enue.Stateandlocalauthoritiesraiserevenuechiefly州和地方当局主要是通过销售税、所得税和财throughsales,incomeandpropertytaxes.产税筹集税收的。Whilestateandlocalrevenuehasgrown虽然近些年来各州和各地的税收大有增加,但considerablyinrecentyears,itisstillsubstantially比起联邦税收来,仍然是小巫见大巫。lessthanfederalrevenue
4、.Thefederalincometaxes,bothindividualandcorporate,areofspecialimportancebecauseof联邦的个人和公司(法人)所得税因其对个人theireffectsonbothpersonalandbusiness和企业的活动都有影响而特别显得重要。conduct.超经典法律翻译100篇之税法2Theirgreatcomplexitiesinviteattemptsattax联邦所得税非常复杂,因而引起了人们的逃税avoidance,an
5、dtaxconsiderationsoftendetermine企图,而一笔交易采取什么方式也往往取决于theshapeofatransaction.税收方面的种种考虑。Nevertheless,thefederalincometaxisacreature虽然如此,联邦所得税却是本世纪的产物。ofthiscentury.In1895theSupremeCourtoftheUnitedStatesheldthatafederaltaxonincomewas1895年美国最高法院曾认定联邦所得税是违宪u
6、nconstitutional,anditwasnotuntil1913,whenthe的;直到1913年美国宪法第16号修正条文生SixteenthAmendmenttotheConstitutionbecame效实施时,国会才有权“征收所得税’’。effective,thatCongresswasempowered"tolayandcollecttaxesonincomes".Althoughaprogressiveincometaxonindividualswasusedinthe1930's
7、duringtheNewDealtohelp虽然在30年代新政期间曾对个人采用了累进reducetheextremesofwealthandpoverty,aslate的所得税以有助于缓和贫富悬殊;但直至1939as1939onlyoneoutofeverytwentyfive年,联邦所得税纳税人在达到工作年龄的美国Americansofworkingagewasafederalincometax人中只占l/25;那时,所得税成了联邦筹款的becamethedominantinstrumentfor
8、raisingfederal主要手段;而如今,每年提出的个人所得税申revenue,andtodaysomehundredmillionindividual报竞达数亿件之多。incometaxreturnsarefiledannually.Theprimarysourceofthelawoffederalincome联邦所得税法的主要渊源是《1954年国内税法taxationistheInternalRevenueCodeof1954,典》,该法连同其历次修正在内,包