法律英语第十五课.ppt
上传者：我是药仙
2022-06-29 13:03:13上传
PPT文件
1.18 MB
法律英语第十五课
2. General Scope of the Taxing Power
Broad powers of taxation are granted to Congress by express provision of the Constitution.
宪法明文规定赋予国会广泛的征税权。
The power to tax is plenary.
征税权是无限的。
Two specific limitations
One prohibition
Date
8
tax law
Two specific limitations
1. 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。
Direct taxes
Capitation taxes
Custom duties
Excise taxes
Date
9
tax law
One prohibition - Single prohibition
No duty shall be levied upon exports from any states.
对各州之间的商品流通不征税。
The Due Process clause of the the Fifth Amendment
宪法第5修正案正当程序条款
General limitation
Date
10
tax law
Amendment V
No person shall … be deprived of life, liberty, or property, without due process of law; nor shall private property be taken for public use, without just compensation.
V
Date
11
tax law
Pollock v. Farmers' Loan & Trust Co.
The sixteenth Amendment, which permits imposition of a federal income tax without appointment among the states,
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，
Was necessitated by the five to four decision in Pollock v. Farmer’s loan & Trust Co.
是因为波洛克诉农场主贷款信托公司一案中5比4的法院判决而成为必须的。
Date
12
tax law
Sixteenth Amendment--Income Tax
The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration.
Date
13
tax law
New York ex rel. Cohn v. Graves 纽约州依据科恩诉格雷夫斯案
The Court in effect overruled Pollock and in so doing rendered the Sixteenth Amendment redundant.
最高法院实际推翻了波洛克案的判决，这样做使第16修正案成为赘余。
Date
14
tax law
The Graves case effectively overruled the Pollock decision
The courts continually have held that a tax on income was an excise tax.
认为对所得的征税是货物税
Negating the idea that an income tax was a property tax
否认所得税是财产税
Date
15
tax law
3.Direct Taxes v. Indirect Taxes
(a) Historical Background
…The dichotomy between direct and indirect taxes ultimately proved to be a stumbling block in t
2. General Scope of the Taxing Power
Broad powers of taxation are granted to Congress by express provision of the Constitution.
宪法明文规定赋予国会广泛的征税权。
The power to tax is plenary.
征税权是无限的。
Two specific limitations
One prohibition
Date
8
tax law
Two specific limitations
1. 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。
Direct taxes
Capitation taxes
Custom duties
Excise taxes
Date
9
tax law
One prohibition - Single prohibition
No duty shall be levied upon exports from any states.
对各州之间的商品流通不征税。
The Due Process clause of the the Fifth Amendment
宪法第5修正案正当程序条款
General limitation
Date
10
tax law
Amendment V
No person shall … be deprived of life, liberty, or property, without due process of law; nor shall private property be taken for public use, without just compensation.
V
Date
11
tax law
Pollock v. Farmers' Loan & Trust Co.
The sixteenth Amendment, which permits imposition of a federal income tax without appointment among the states,
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，
Was necessitated by the five to four decision in Pollock v. Farmer’s loan & Trust Co.
是因为波洛克诉农场主贷款信托公司一案中5比4的法院判决而成为必须的。
Date
12
tax law
Sixteenth Amendment--Income Tax
The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration.
Date
13
tax law
New York ex rel. Cohn v. Graves 纽约州依据科恩诉格雷夫斯案
The Court in effect overruled Pollock and in so doing rendered the Sixteenth Amendment redundant.
最高法院实际推翻了波洛克案的判决，这样做使第16修正案成为赘余。
Date
14
tax law
The Graves case effectively overruled the Pollock decision
The courts continually have held that a tax on income was an excise tax.
认为对所得的征税是货物税
Negating the idea that an income tax was a property tax
否认所得税是财产税
Date
15
tax law
3.Direct Taxes v. Indirect Taxes
(a) Historical Background
…The dichotomy between direct and indirect taxes ultimately proved to be a stumbling block in t
法律英语第十五课
