The Review Of The U.S.Supreme Court On Constitutionality Of The Congress' Tax Acts

Under the profound influences from British Parliament taxation traditions,Americans attach great importance to the power of taxation since the colonial period.As stipulated by the requisition procedure in The Articles of Confederation,all states retain autonomous power of taxation.However,the disadvantage of such practice is to result in state financial crisis.In 1787,the Constitution of the United States authorized the power of taxation to the Federal Congress in the name of "paying the debts and providing for the common defense and general welfare of the United States" and meantime imposed important restrictions such as the purpose principle,the apportionment rule and the uniformity rule.In some sense,The Sixteenth Amendment enacted in 1913 further expanded the power of taxation for the Federal Congress.On the whole,United States Congress enjoys adequate and broad power of taxation.Although it is the Congress that executes the power of taxation and enacts taxation bills,the power of interpretation for taxation bill constitutionality is still in the hand of the Supreme Federal Court.According to the objects of review,Supreme Federal Court's constitutional review for congressional taxation bills could be classified into three types,including the constitutional review of financial taxation,the constitutional review of taxation of regulatory,and the constitutional review of other essential taxation bills.As for the constitutional review of financial taxation,it could be further divided into the constitutional review of income tax and other tax categories by Supreme Federal Court.Despite the exception of case Pollock v.Farmers' Loan&Trust Co.,the Supreme Federal Court tends to preserve Congress' power of taxation.As for the constitutional review of regulatory taxation,it could be divided into the constitutional review of taxation for private and public subject behaviors by Supreme Federal Court.They respectively go through different historical development stages.In most cases,Supreme Federal Court is on the side of the Congress.As for the constitutional review of other essential taxation bills,it means that in few exceptional cases,Supreme Federal Court stipulates fee or charge or penalty as certain tax and accordingly executes constitutional review.The Constitution of the People's Republic of China entitles the full power of taxation to NPC(National People's Congress)and its Standing Committee,but it does not clearly state any restrictive clauses.However,property right safeguard clauses,public interest clauses and tax obligation clauses could act as the source to explain the restrictions on NPC's power of taxation.Reference to the experience in America could further enrich and improve NPC taxation bill constitutional review theory and construct a constitutional review structure for the taxation norms issued by NPC of China.