【正文】 employer for FICA tax purposes. Employers are imputed to have paid large sums of money they never handled and for which they no way of ascertaining the exact amount. The Supreme Court, in United States v. Fior D39。s new deal, imposed a five percent excise tax on dividend receipts, imposed a capital stock tax and an excess profits tax, and suspended all deductions for losses (June 16, 1933, ch. 90, 48 Stat. 195). The repeal in 1933 of the eighteenth amendment, which had prohibited the manufacture and sale of alcohol, brought in an estimated $90 million in new liquor taxes in 1934. The social security act of 1935 provided for a wage tax, half to be paid by the employee and half by the employer, to establish a federal retirement fund (Old Age Pension Act, Aug. 14, 1935, ch. 531, 49 Stat. 620). The Wealth Tax Act, also known as the Revenue Act of 1935, increased the maximum tax rate to 79 percent, the Revenue Acts of 1940 and 1941 increased it to 81 percent, the Revenue Act of 1942 raised it to 88 percent, and the Individual Ine Tax Act of 1944 raised the individual maximum rate to 94 percent. The postWorld War II Revenue Act of 1945 reduced the individual maximum tax from 94 percent to 91 percent. The Revenue Act of 1950, during the korean war, reduced it to percent, but it was raised the next year to 92 percent (Revenue Act of 1950, Sept. 23, 1950, ch. 994, Stat. 906). It remained at this level until 1964, when it was reduced to 70 percent. The Revenue Act of 1954 revised the Internal Revenue Code of 1939, making major changes that were beneficial to the taxpayer, including providing for child care deductions (later changed to credits), an increase in the charitable contribution limit, a tax credit against taxable retirement ine, employee deductions for business expenses, and liberalized depreciation deductions. From 1954 to 1962, the Internal Revenue Code was amended by 183 separate acts. In 1974 the employee retirement ine security act (ERISA) created protections for employees whose employers promised specified pensions or other retirement contributions (Pub. L. No. 93406, Sept. 2, 1974, 88 Stat. 829). ERISA required that to be tax deductible, the employer39。 disdain for this taxation without representation (socalled because the colonies had no voice in the establishment of the taxes) gave rise to revolts such as the Boston Tea Party. However, even after the Revolutionary War and the adoption of the . Constitution, the main source of revenue for the newly created states was money received from customs and excise taxes on items such as carriages, sugar, whiskey, and snuff. Ine tax first appeared in the United States in 1862, during the Civil War. At that time only about one percent of the population was required to pay the tax. A flatrate ine tax was imposed in 1867. The ine tax was repealed in its entirety in 1872. Ine tax was a rallying point for the Populist party in 1892, and had enough support two years later that Congress passed the Ine Tax Act of 1894. The tax at that time was two percent on individual ines in excess of $4,000, which meant that it reached only the wealthiest members of the population. The Supreme Court struck down the tax, holding that it violated the constitutional requirement that direct taxes be apportioned among the states by population (pollock v. farmers39。 參考文獻： [1]徐亮 .基于 Android的遠程控制系統(tǒng) [J]. 計算機工程 . 2021(11). [2]黃宏程等編著 .Android 移動應用設計與開發(fā) [M].人民郵電出版社， 2021:P3. [3]楊豐盛編著 .Android 技術內幕系統(tǒng)卷 [M].機械工業(yè)出版社 ,2021年 . [4]公磊 ,周聰 .基于 Android 的移動終端應用程序開發(fā)與研究 [J].計算機與現(xiàn)代化 ,. [5] 范懷宇編著 .ANDROID 開發(fā)精要 [M], 機械工業(yè)出版社， 2021： P2P7. [6] Macleod C, Mathews A. Anxiety and the alloction of attention to threat [J] Quarterly Journal 湖南警察學院畢業(yè)論文 14 of Experimental Psychology, , 659670. [7] Rsting C L. Personality， mood， and cognitive processing of emotional information: Three conceptual frameworks [J] Psychological Bulletin, , 165196. [8] 藺華 時允田編著 .ANDROID 進階實踐 [M],電子工業(yè)出版社， 2021:P36. [9] 李寧編著 .ANDROID 應用開發(fā)實戰(zhàn) [M], 機械工業(yè)出版社 ,2021:P22. [10] Gardner H. The mind39。得出 3 點結論： (1) Android 有很多種存儲方式，在實際開發(fā)過程中需要對多種存儲方式進行靈活運用； (2)為了滿足無縫對接其他系統(tǒng)的需求，要將供其他軟件調用的接口系統(tǒng)開發(fā)出來； (3)開發(fā) Android 應用程序時，應該合理選擇一個開發(fā)框架。很多企業(yè)以及政府單位都基于 Android系統(tǒng)的手機服務基礎上，開發(fā)出很多 Android 平臺應用來滿足大眾和宣傳的需求。 核心代碼的詳細設計 登錄模塊代碼實現(xiàn) 用戶登錄部分的程序流程圖如圖 所示。 接 下 來 ， 需 要 指 定 LocationManager 的 定 位 方 法 ， 目 前LocationManager 支持的定位方法有兩種，即使用 GPS 定位和使用網(wǎng)絡定位，主要代碼如下所示： String myprovider=。湖南警察學院畢業(yè)論文 11 LocationManager 能夠獲取當前的位置，對用戶所在