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Tax Law
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Background
美国税种：
Income tax
Property tax
Sales tax
Consumption tax
Estate tax
Gift tax
Social security tax
Stamp tax
Individual income tax
Corporation income tax
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Federal taxation
Internal Revenue Code (IRC)
美国国内收入法典
Federal Income Tax Act
联邦所得税法
Internal Revenue Service (IRS)
美国国内收入局
Tax Court
税收法院
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Part 1: Federal Taxation
1. Introduction
Federal Fiscal Powers 联邦财政权力
Comprehensive
广泛
Exert a controlling impact upon the nation’s economy
对全国经济产生支配性影响
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Federal Fiscal Powers
Among the most important of the powers granted to the federal government
赋予联邦政府最重要权力之一；
The constitutional issues with respect to these powers have been firmly established.
牢固地确立了这些权力宪法性问题。
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Federal Fiscal Powers
The power to tax 征税权
The power to coin money 铸币权
To borrow on the credit of the United States 借债权
The power to spend 财政支出权
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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征税权。
The power to tax is plenary.
征税权是无限。
Two specific limitations
One prohibition
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Two specific limitations
1. 直接税与人头税必须在各州间按人口比例合理分派；
2. 美国境内所有关税和货物税必须统一。
Direct taxes
Capitation taxes
Custom duties
Excise taxes
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One prohibition - Single prohibition
No duty shall be levied upon exports from any states.
对各州之间商品流通不征税。
The Due Process clause of the the Fifth Amendment
宪法第5修正案合法程序条款
General limitation
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