當勞·特朗普的納稅申報表

當勞·特朗普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英語United States House Committee on Oversight and Reform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
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  19. ^ [2] .; aff'd F.3d英語F.3d 710 (美國哥倫比亞特區聯邦巡迴上訴法院 2019).
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