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资金与用地为何双双“投票”钱塘？_我的网站

一 |     制造业投资总量连续19个季度领跑全市 工业用地出让面积全市第一杭州日报讯 “史陶比尔（杭州）科技有限公司已正式完成工商登记注册”，不久前，世界制造业头部企业史陶比尔的一则公告，让外界把目光聚焦到钱塘（新）区。扎根中国近三十年，这是史陶比尔在钱塘的第四次投资。    WASHINGTON -- Charles and Kathleen Moore are about to have their day in the Supreme Court over a $15,000 tax bill they contend is unconstitutional.The couple from Redmond, Washington, claim they had to pay the money because of their investment in an Indian company from which, as Charles Moore, 62, said in a sworn statement, they “have never received a distribution, dividend, or other payment.”But significant parts of the story they have told to reach this point seem at odds with public records.The Moores are the public face of a high court case backed by business and conservative political interests that could call into question other parts of the U.S. tax code and rule out a much-discussed but never-enacted tax on wealth. The case is set for arguments on Dec. 5. The Moores are the latest example of plaintiffs whose lawsuits seem to simply be exercising their legal rights, but whose cases are backed by others with enormous amounts of money or a consequential social issue at stake. The Moores sought help from the anti-regulatory Competitive Enterprise Institute.Underscoring the case's importance at a recent Heritage Foundation event, lawyer Paul Clement said, "The constitutionality of a wealth tax may well be decided in the context of this case.”Details of the Moores' involvement with the company, initially called KisanKraft Machine Tools Private Limited, were first reported by Tax Notes, which caters to tax professionals. The public documents are filings with the Indian government.At issue in the case is a provision of the 2017 tax bill enacted by a Republican-controlled Congress and signed by then-President Donald Trump. The law applies to companies that are owned by Americans, but do their business in foreign countries. It imposes a one-time tax on investors' shares of profits that have not been passed along to them, in order to offset other tax benefits. The measure is expected to generate $340 billion in tax revenues.The Moores, along with the U.S. Chamber of Commerce and conservative think tanks, contend that the provision violates the 16th Amendment, which allows the federal government to impose an income tax on Americans.The $15,000 tax bill was for the Moores' share of KisanKraft's profits."If you haven’t received any income, how can you be required to pay income taxes?” Charles Moore asks in a video posted by the Competitive Enterprise Institute.But far from being a passive investor with no influence over the company, Moore, who worked at Microsoft during his career in software development, served on KisanKraft's board of directors for five years.“The story the Moores told about Charles' involvement with KisanKraft is directly at odds with the fiduciary responsibilities of an individual holding a board seat for an Indian company,” Mindy Herzfeld, a professor of tax practice at the University of Florida law school, wrote in Tax Notes.And there are other indications of Moore's more extensive involvement with KisanKraft than his testimony indicated. The company paid for his travel to India four times and he made at least two investments beyond the $40,000 stake he put up in 2006.Moore also was prepared to invest an another roughly $250,000. That money was ultimately returned by KisanKraft, along with 12% interest.One other inconsistency is that while the Moores say they jointly invested the money, only Charles Moore's name appears in company documents.The couple and their lawyers did not disclose any of that information in legal filings in three different federal courts, including the Supreme Court.“The original declaration on which the case is built is full of lies,” said Reuven Avi-Yonah, an international tax expert at the University of Michigan law school.In a brief conversation with The Associated Press, Kathleen Moore said she and her husband would not discuss the case and referred questions to their lawyers. Andrew Grossman, the Moore's lead attorney, did not respond to messages seeking comment.The omissions, along with the Moores' failure to take advantage of other legal options that would have deferred, if not eliminated, their tax liability make Avi-Yonah and other experts in international tax law suspect the case was manufactured to get at a larger issue, the tax on billionaires that has been proposed by some prominent Democrats but never enacted.A wealth tax would apply not to the incomes of the very richest Americans, but their assets, like stock holdings, that now only get taxed when they are sold. “There really was no reason for the court to take it on, other than to send a signal to warn off the Congress from passing a billionaire tax," said Steven Rosenthal, a senior fellow at the Urban-Brookings Tax Policy Center.Other provisions of the tax code could be upended by the court's decision, including measures relating to partnerships, limited liability companies and other business formations, Rosenthal said.Changes to those provisions also could affect some justices' finances. Chief Justice John Roberts holds a one-eighth interest worth up to $15,000 in an Irish partnership that owns a cottage in county Limerick, Ireland, and Justice Clarence Thomas' wife, Ginni, owns a limited liability company that generated between $50,000 and $100,000 in income last year from Nebraska real estate, according to the justices' financial disclosure forms. Two other recent Supreme Court cases advanced by conservative interests also raised questions about whether facts had been manipulated to get the disputes in front of the court. One of those involved a wedding website designer in Colorado who did not want to work with same-sex couples and a public high school football coach in Washington who wanted to pray on the field.Rosenthal said that “the ugly facts matter” and that the justices could return the Moores' case to a lower court without ruling on it.Charles Moore said in his sworn statement that he agreed to invest in the company that was being formed by his friend and former colleague at Microsoft, Ravindra “Ravi” Kumar Agrawal, because he liked the business plan and trusted his friend.“Moreover, I thought KisanKraft was formed for a noble purpose and had the potential to improve the lives of small and marginal farmers in India,” Moore said. The case had already kicked up ethical questions. Senate Democrats had asked Justice Samuel Alito to step aside from the case because of his interactions with David Rivkin, another lawyer who also is representing the Moores. The Democrats said Alito had cast doubt on his ability to judge the case fairly because he sat for four hours of Wall Street Journal opinion page interviews with an editor at the newspaper and Rivkin.Alito rejected the demands in a four-page statement issued by the court in which he said there “is no valid reason” for his recusal. ___Associated Press writer Fatima Hussein contributed to this report.___This story has been corrected to reflect that Mindy Herzfeld is a professor of tax practice at the University of Florida law school, not director of the master's program in international tax.。资本对钱塘的持续加码，绝非孤例。

二 | 今年上半年，钱塘制造业投资同比增长30.7%，总量连续19个季度保持全市第一；工业用地出让面积同样位居全市之首。

三 | 资金和用地同时“投票”给钱塘，绝非偶然。

四 | 资本为何敢投？产业链生态积蓄“强磁场”1997年，瑞士企业史陶比尔在钱塘落地了欧洲以外的第一个制造基地。近三十年过去，史陶比尔不仅没走，今年7月还在钱塘投资1.5亿元，新注册了科技公司。

五 | “集团长期看好中国市场，希望以新投资加强本地发展能力。”史陶比尔总经办主任陶雪军表示。高端制造为何持续加码钱塘？这与钱塘持续营造的生态密不可分。“车药芯化智”，这是该区打造的五大主导产业，占据全区规上工业比重88%以上，凸显“压舱石”作用。在大产业的带动下，经济个体活力十足。

六 | 比如深耕精密传动领域的杭州亿亿德传动设备有限公司，随着订单持续增长，产能瓶颈日益突出。对此，钱塘主动破局，以“总部+基地”新模式为企业拓宽发展空间。目前，企业的高端精密传动装备智能智造项目正在紧锣密鼓建设中。重大项目是投资增长的关键。今年，钱塘第一批及动态增补批次省“千项万亿”累计入库项目38个，数量居全市第二，总投资669.5亿元。杭州耕德电子股份有限公司、酷哇人工智能环卫作业机器人等8个新建项目已经开工。不断攀升的制造业投资数据背后，正是一个成熟产业生态释放的持久引力。土地何以精准？制度创新下好“先手棋”资金涌入的另一面，是土地资源的高效精准配置。今年上半年，钱塘区工业用地出让面积同样位居全市之首。近日，杭政储出〔2026〕44号地块顺利完成出让，由杭州伸莱美科技有限公司成功竞得。

七 | 这是去年杭州出台全国首创的工商用地改革“新政”后，全市首宗成功挂牌出让的二产“X”弹性用地。所谓“X”弹性用地，就是地块暂不锁定固定用地属性，先用“X”作为预留用途，后续结合产业发展与招商引资进展再明确具体用地类型。这次创新突破，地块出让价介于工业用地与商业用地标准之间，既降低了优质产业项目的落地成本，又为重点产业、企业总部量身定制了空间保障方案。数据显示，今年上半年钱塘围绕区重点产业，累计出让工业用地1700余亩，面积领跑全市。向存量要空间、向集约要效益，是钱塘破解“土地有限”与“发展无限”矛盾的“钥匙”。据了解，在低效用地再开发方面，今年钱塘已超额完成全年任务。其中，盘活低效工业用地规模更是位于全市前列。这种“贴身”服务，让越来越多制造企业敢于把钱投进来、把心定下来。

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