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保守派自由基金会周三提起诉讼,努力阻止四天前的华盛顿州立法机构批准的资本收益税。立法会促销7%的股票,债券和企业税 - 国家历史上的第一项税。

The诉讼,新税的支持者和反对者都认为,根据华盛顿州宪法,新税是非法的,该宪法对所得税进行了严格限制。税收的支持者,以SB 5096,抵消税收不是一个所得税,而是在国家的常见和法律中的消费税。

The tax would be narrowly applied to capital gains of more than $250,000. And it would豁免洗衣清单潜在的资本收益,包括房地产土地和结构;退休账户;畜牧业或牧场的牲畜;以及销售木材和林地,其中包括其他例外。

如果它在法律挑战中幸存下来,它将在2022年1月生效,并将申请该年的资本收益。税收分为科技界 - 有些人认为它是一个necessary change到了该州回归税制或者,交替地,作为启动杀手,因为常用的库存用作补偿。

What taxes will be central to the lawsuit?

以下所有税种都可能在法庭上讨论,要么作为新资本利得属于其中一个桶的主张,要么作为关于其他税种的判例法允许或阻止资本利得税:万博世界杯官网

  • An所得税, which effectively does not exist in Washington, typically is a graduated tax based on earnings. The more a person makes, the more they are supposed to pay.
  • Aproperty taxis a flat tax on an existing asset, such as an owned property. The government taxes it on its value, up or down, each year.
  • An消费税是对经济活动征税。例如,销售税就是消费税。
  • A商业和职业税收是征税,所有毛额收入都进入企业。
  • And anestate tax是一种一次性税,专门适用于一代人到下一代人的财产转让。华盛顿的遗产税很高,从10%到20%。

那问题是什么?

This discussion actually goes back to 1933. That year, the state Supreme Court overturned a voter-approved graduated income tax when它规定收入是财产. 州法律规定——当时和现在——房产税必须统一为1%,而不是分级征收。因此,如果收入是财产,财产只能按1%的税率全面征税,那么根据州法律,任何所得税都必须是1%或更少。通过的资本利得税是7%。

So income taxes are not technically illegal in Washington state?

棘手的问题是:不管你怎么想,所得税在华盛顿并没有被特别禁止。禁止征收的是分级财产税。但上世纪30年代,当州最高法院(state Supreme Court)说收入是财产时,它就把两人合法地结合在了一起。所以所得税在法律上是财产税。

这段婚姻意味着什么?

从字面上意思,它意味着立法者可以通过一个不超过1%的国家所得税,避免任何法律挑战,因为它将被视为合法允许的统一财产税。但民主党人的资本增长税的理由是令人难以置信的州回归税法and move away from the type of taxes, such as sales tax, that burden low-income people proportionally more than the wealthy. The capital gains tax is an effort to open a new revenue source that targets high-income residents.

So then are capital gains taxes a form of income tax?

这取决于你要求哪个级别的政府,在哪个州。这将是法庭案件的核心。联邦政府确实将资本利得归类为所得税的一部分。美国也是。除了这个。这项立法的起草方式断言,这项资本利得税是一项消费税。作为消费税,这是完全合法的。作为所得税,没有(除非它是一个统一的1%的税,如前所述。)

是什么让它成为消费税?

The pro-capital gains tax argument calls it an excise tax for good reason: Excise taxes are broadly legal at varying rates, such as the 10.25% sales tax rate in Seattle. Proponents will use existing real estate sales as proof. For example, when an owner sells a house, that owner must pay the excise tax — not the buyer — based on the sales price of the house. So with capital gains, the seller of the stock would, in the same way, pay a one-time, 7% fee based on the sale of that stock as a singular economic activity.

And what makes it an income tax?

这个论点甚至早于1933年早些时候回归。1930年在华盛顿的选民approved the 14th amendment to the state constitution。除其他外,它宣布该国是纳税的“无形资产”而受到所有权。一些法律研究人员表示,“无形”语言专门针对股票和债券作为实际财产。并且由于它是一个财产并且它是收入在销售,因此它最多限于1%的税收,使SB 5096成为非法,非统一财产税。此外,联邦调查局呼吁资本收益。所以有那个。

What gets reported to the IRS, after the sale, is income, opponents say. So that tax is on income, they say. And when it comes to the real estate excise tax comparison cited by the proponents, those opposing the income tax counter this: A capital gains tax as written in the legislation only considers the increase in the price of the stock, or what it earned (thus equalling income). A real estate excise tax, also called a financial transaction tax, doesn’t look at what the property earned but instead what its sales price was. So they are not comparable, the argument goes.

还有别的吗?

Of course. A few things. First, both the商业和职业税根据一些税务专家的情况,基于业务的总收入,国家遗产税实际上是关于收入的税收。这些都超过1%但是是合法的。这可能会在即将到来的斗争中引用。

And some legal experts, such as the华盛顿大学Hugh Spitzer分校,认为对资本利得税的挑战比挑战者承认的更令人担忧。他说,1933年将国家置于这种地位的决定——收入作为财产——并不是基于最合理的法律推理。斯皮策说,法院误用了早先的判例法。对资本利得税的挑战可能会牵扯到一根法律弦,从而解开数十年前的判例法。他说,这可能会导致该州第一个合法的所得税。

编者按:保守党的休·斯皮策和杰森·梅西尔华盛顿政策中心对这个故事进行了贡献分析。

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