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美国法律界力图理清征收和征税的关系。征收和征税的理论基础是一致的,都是为了公共目的而剥夺公民财产。征税针对多数人,而征收针对具体的少数人;征收导致公民承受不合比例的负担,而征税不是;征收针对可分离的财产,而征税针对总量财产。美国联邦最高法院非常谨慎地将征收规范适用于征税。
The American legal community tries to sort out the relationship between collection and taxation. The theoretical basis for collection and taxation is the same, all of which deprive citizens of their property for public purposes. Taxes are directed at the majority of the population and are directed at specific minority individuals; taxes are not taxed at the expense of citizens, and taxes are imposed on separable property, while taxation is at the aggregate amount. The United States Supreme Court is very cautious about levying taxes on levies.