當勞·特朗普的納稅申報表
當勞·特朗普於2016年美國總統選舉期間拒絕公佈自己的納稅申報信息,此舉打破了美國40年來總統候選人的慣例。圍繞特朗普納稅申報表的爭議一直持續到他的總統任期,特朗普和那些試圖得到特朗普納稅申報表的人之間發生了許多政治和法律上的衝突。
2020年9月,紐約時報披露了此前二十多年的特朗普個人和企業納稅申報單中的數據[1]。按照紐約時報的說法,這些數據顯示特朗普在之前的15年中有10年沒有繳納所得稅(主要是因為他在報告中自稱虧損遠遠多於收益)。
2016年總統競選之前和期間,特朗普多次承諾會公佈他的納稅申報單 [2][3][4],但他卻違背了這一承諾[5],因此他成為1976年以來第一位拒絕向公眾公佈納稅申報單的主要政黨總統候選人和總統[6][7][8][9][10]。2019年5月,美國眾議院籌款委員會向美國國家稅務局發出傳票,要求該機構提供特朗普過去6年的納稅申報表[11],但特朗普政府拒絕執行 [12][13][14][15][16][17]另。此外美國眾議院監督委員會還傳喚了特朗普的會計師事務所,要求其提供特朗普的稅務記錄和其他記錄[18]。特朗普提起訴訟,要求阻止調查。哥倫比亞特區的聯邦地區法院和上訴法院判定眾議院發出的傳票有效 [19][20][21]。
2019年8月底,紐約州大陪審團特朗普,要求其提供過去八年的個人和公司納稅申報單[22][23][24]。特朗普拒絕服從,辯稱現任總統享有 "對任何形式的刑事訴訟的絕對豁免權"。2019年10月,美國紐約南區聯邦地區法院裁定特朗普敗訴,並要求他遵守傳票 [25];2019年11月,美國聯邦第二巡迴上訴法院維持這一裁決[26][27]。特朗普選擇向美國最高法院提出上訴。2020年,在川普訴萬斯案中,法院駁回了特朗普的指控,認為總統對州刑事傳票並沒有絕對豁免權,並裁定傳票必須由下級法院進一步審查其有效性。在特朗普訴美國瑪澤會計師事務所案的單裁決中,法院同樣裁定國會的傳票應由下級法院進一步評估。特朗普向美國聯邦第二巡迴上訴法院提出上訴後,法院於2020年10月再次作出不利於特朗普的裁決。特朗普再次向最高法院提出上訴,最高法院於2021年2月駁回了上訴,要求特朗普向檢察官和大陪審團公佈稅務記錄[28]。同月,瑪澤會計師事務所向曼哈頓地區檢察官提供了特朗普2011年至2019年中期的納稅申報單[29]。
鑒於特朗普拒絕公佈其納稅申報單,加利福尼亞州頒佈立法,要求總統候選人必須公佈納稅申報單[30]。不過這項法律後來被加利福尼亞州最高法院認定為違反加州憲法[31]。
參考文獻
[編輯]- ^ Buettner, Russ; Craig, Susanne; McIntire, Mike. Long-Concealed Records Show Trump's Chronic Losses and Years of Tax Avoidance. 紐約時報. September 27, 2020 [September 27, 2020]. (原始內容存檔於2020-09-27).
- ^ Qiu, Linda. Pence's False claim that Trump 'hasn't broken' tax return promise. Politifact. October 5, 2016 [April 11, 2019]. (原始內容存檔於2020-10-21).
- ^ Harwell, Drew. Trump once revealed his income tax returns. They showed he didn't pay a cent.. The Washington Post. May 21, 2016 [July 18, 2016]. (原始內容存檔於2016-07-06).
- ^ Blake, Aaron. 5 things Donald Trump promised he'd do, but hasn't. 華盛頓郵報. December 13, 2016 [April 19, 2019]. (原始內容存檔於2019-04-19).
- ^ John Kruzel. Release his tax returns after an audit is completed – Trump-O-Meter: Broken. Politifact. May 12, 2017 [April 11, 2019]. (原始內容存檔於2019-04-11).
- ^ Rubin, Richard. In Break From Tradition, Donald Trump Rules Out Releasing Tax Returns Ahead of Election. Wall Street Journal. May 11, 2016 [October 16, 2020]. (原始內容存檔於2020-10-19).
- ^ Grant, Tim. Trump's refusal to release his tax returns breaks a long presidential tradition. Pittsburgh Post-Gazette. May 6, 2019 [October 16, 2020]. (原始內容存檔於2020-10-05).
- ^ Baquet, Dean. An Editor's Note on the Trump Tax Investigation. The New York Times. September 27, 2020 [October 16, 2020]. (原始內容存檔於2020-10-15).
In fact, he has fought relentlessly to hide them from public view and has falsely asserted that he could not release them because he was being audited by the Internal Revenue Service. More recently, Mr. Trump and the Justice Department have fought subpoenas from congressional and New York State investigators seeking his taxes and other financial records.
- ^ Davison, Laura. Trump Falsely Says Law Prevents Him Releasing Tax Returns Under Audit. 彭博新聞社. April 5, 2019 [October 16, 2020]. (原始內容存檔於2020-10-02).
- ^ Rummler, Orion. IRS commissioner: No rule against releasing Trump's tax returns while under audit. Axios. April 10, 2019 [April 11, 2019]. (原始內容存檔於2019-04-10).
- ^ Fandos, Nicholas. House Ways and Means Chairman Subpoenas Trump Tax Returns. May 10, 2019 [May 20, 2019]. (原始內容存檔於2019-05-10).
- ^ Uria, Daniel. Mnuchin: Treasury to make 'final decision' on Trump tax returns May 6. 合眾國際社. April 23, 2019 [April 28, 2019]. (原始內容存檔於2019-04-24).
- ^ Rappeport, Alan. Steven Mnuchin Refuses to Release Trump's Tax Returns to Congress. The New York Times. May 6, 2019 [May 7, 2019]. (原始內容存檔於2020-04-28).
- ^ Fandos, Nicholas. House Ways and Means Chairman Subpoenas Trump Tax Records. New York Times. May 10, 2019 [May 10, 2019]. (原始內容存檔於2019-05-10).
- ^ Rubin, Richard. Mnuchin Defies Subpoena for President Trump's Tax Returns. May 17, 2019 [May 17, 2019]. (原始內容存檔於2019-09-27).
- ^ Kelsey Snell. House Democrats Sue For Trump's Tax Returns. NPR. July 2, 2019 [July 2, 2019]. (原始內容存檔於2019-07-02).
- ^ Jurecic, Quinta. House Ways and Means Committee Sues for Trump Tax Returns. Lawfare. July 2, 2019 [October 20, 2019]. (原始內容存檔於2019-10-20).
- ^ [1] .
- ^ [2] .; aff'd F.3d 710 (美國哥倫比亞特區聯邦巡迴上訴法院 2019).
- ^ Fahrenthold, David A.; Hsu, Spencer S.; Marimow, Ann E. Appeals court rules against Trump in fight with Congress over president's accounting firm records. The Washington Post. October 11, 2019 [October 20, 2019]. (原始內容存檔於2019-10-21).
- ^ Hemel, Daniel. How Trump can put off his tax return case until after the election. The Washington Post. October 14, 2019 [October 20, 2019]. (原始內容存檔於2019-10-20).
- ^ Sisak, Michael R. Appeals court hears fight over Trump tax returns – again. Associated Press. September 25, 2020 [September 27, 2020]. (原始內容存檔於2020-09-25).
- ^ Rashbaum, Weiser. Trump Taxes: President Ordered to Turn Over Returns to Manhattan D.A.. The New York Times. October 7, 2019 [October 16, 2019]. (原始內容存檔於2019-10-16).
- ^ Weiser, Benjamin; Rashbaum, William K. Trump Could Be Investigated for Tax Fraud, D.A. Says for First Time. The New York Times. September 21, 2020 [September 27, 2020]. (原始內容存檔於2020-09-27).
- ^ [3] .
- ^ Weiser, Benjamin; Liptak, Adam. Trump Taxes: Appeals Court Rules President Must Turn Over 8 Years of Tax Returns. The New York Times. November 4, 2019 [November 5, 2019]. (原始內容存檔於2019-11-05).
- ^ [4] .
- ^ Reporter, Ariane de Vogue, CNN Supreme Court. Supreme Court allows release of Trump tax returns to NY prosecutor. CNN. [2021-05-20]. (原始內容存檔於2021-03-01).
- ^ Scannell, Kara; Prokupecz, Shimon; Cole, Devan. Trump's tax returns and related records turned over to Manhattan district attorney. CNN. February 25, 2021 [25 February 2021]. (原始內容存檔於2021-06-27).
- ^ Medina, Jennifer; Karni, Annie. California Requires Trump Tax Returns Under New Election Law. 紐約時報. July 30, 2019 [July 30, 2019]. (原始內容存檔於2019-07-30).
- ^ Becker, Stephanie; Sullivan, Kate. California Supreme Court says law requiring presidential candidates to turn over tax returns is invalid. CNN. November 21, 2019 [December 22, 2019]. (原始內容存檔於2019-12-15).