《法律英语第十五》PPT课件

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1、LessonFifteenTaxLaw7/20/20211taxlaw7/20/20212taxlawBackground美国的税种：IncometaxPropertytaxSalestaxConsumptiontaxEstatetaxGifttaxSocialsecuritytaxStamptaxIndividualincometaxCorporationincometax7/20/20213taxlawFederaltaxationInternalRevenueCode(IRC)美国国内收入法典FederalIncomeTaxAct联邦所得税法InternalRevenu

2、eService(IRS)美国国内收入局TaxCourt税收法院7/20/20214taxlawPart1:FederalTaxation1.IntroductionFederalFiscalPowers联邦财政权力Comprehensive广泛的Exertacontrollingimpactuponthenation’seconomy对全国经济产生支配性影响7/20/20215taxlawFederalFiscalPowersAmongthemostimportantofthepowersgrantedtothefederalgovernment赋予联邦政府的最重要的权力之

3、一；Theconstitutionalissueswithrespecttothesepowershavebeenfirmlyestablished.牢固地确立了这些权力的宪法性问题。7/20/20216taxlawFederalFiscalPowersThepowertotax征税权Thepowertocoinmoney铸币权ToborrowonthecreditoftheUnitedStates借债权Thepowertospend财政支出权7/20/20217taxlaw2.GeneralScopeoftheTaxingPowerBroadpowersoftaxation

4、aregrantedtoCongressbyexpressprovisionoftheConstitution.宪法明文规定赋予国会广泛的征税权。Thepowertotaxisplenary.征税权是无限的。TwospecificlimitationsOneprohibition7/20/20218taxlawTwospecificlimitations1.直接税与人头税必须在各州间按人口的比例合理分配；2.美国境内的所有关税和货物税必须统一。DirecttaxesCapitationtaxesCustomdutiesExcisetaxes7/20/20219taxlawOn

5、eprohibition-SingleprohibitionNodutyshallbelevieduponexportsfromanystates.对各州之间的商品流通不征税。TheDueProcessclauseofthetheFifthAmendment宪法第5修正案正当程序条款Generallimitation7/20/202110taxlawAmendmentVNopersonshall…bedeprivedoflife,liberty,orproperty,withoutdueprocessoflaw;norshallprivatepropertybetakenfo

6、rpublicuse,withoutjustcompensation.V7/20/202111taxlawPollockv.Farmers'Loan&TrustCo.ThesixteenthAmendment,whichpermitsimpositionofafederalincometaxwithoutappointmentamongthestates,第十六次修正案允许在各州之间不按照比例分配征收联邦所得税，WasnecessitatedbythefivetofourdecisioninPollockv.Farmer’sloan&TrustCo.是因为波洛克诉农场主贷款信

7、托公司一案中5比4的法院判决而成为必须的。7/20/202112taxlawSixteenthAmendment--IncomeTaxTheCongressshallhavepowertolayandcollecttaxesonincomes,fromwhateversourcederived,withoutapportionmentamongtheseveralStates,andwithoutregardtoanycensusorenumeration.7/20/202113taxlawNewYor