【正文】 . If the amount of tax owed is less than the amount already paid through tax prepayment or the withholding of taxes from paychecks, the taxpayer is entitled to a refund from the IRS. If the amount of tax owed is more than what has already been paid, the taxpayer must pay the difference to the IRS. Calculating the gross ine of restaurant employees whose ine is partially derived from gratuities left by customers has led to disputes with the IRS and employers over how much they should contribute in federal insurance contribution act (fica) taxes. Although customers pay these tips directly to employees, federal law deems the tips to have been wages paid by the 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。 17 五 總結(jié) 綜上所述，榆林地區(qū)物流業(yè)發(fā)展的經(jīng)濟(jì)基礎(chǔ)相對(duì)滯后于其他地區(qū)，物流業(yè)發(fā)展過程中的信息技術(shù)相比其他地區(qū)也落后許多，整個(gè)榆林地區(qū)的物流業(yè)區(qū)域發(fā)展較低，與陜西其他地區(qū)現(xiàn)代區(qū)域物流發(fā)展進(jìn)程相差較遠(yuǎn)，這也就意味著榆林地區(qū)要想發(fā)展現(xiàn)代物流業(yè)就必須要加快該地區(qū)的物流運(yùn)輸過程中的基礎(chǔ)設(shè)施建設(shè)。積極協(xié)助陸路貨運(yùn)口岸承建單位盡快落實(shí)貨場(chǎng)土地區(qū)位，完成土地審批，盡快啟動(dòng)貨場(chǎng)建設(shè)；督促口岸貨場(chǎng)承建單位高標(biāo)準(zhǔn)、高起點(diǎn)做好設(shè)計(jì)；完成電子 網(wǎng)絡(luò) 基礎(chǔ)平臺(tái)系統(tǒng)建設(shè)，進(jìn)一步完善其他分支系統(tǒng)的設(shè)計(jì)使用工作。伴隨著， 榆林地區(qū)的居民消費(fèi) 水平的 逐步提高，政府 開始 鼓勵(lì) 大型購物中心、連鎖超市 的 建設(shè)， 這一系列的現(xiàn)象讓 網(wǎng)上商城開始快速的發(fā)展 了 起來，擴(kuò)大 了榆林市民的 網(wǎng)上消費(fèi) 量 ，增強(qiáng) 了物流業(yè)的 配送功能。 二是加快 榆林市的 現(xiàn)代物流 業(yè)運(yùn)輸 通道 的 建設(shè) ，主要集中在三個(gè)方面， 公路，鐵路，航空，在公路的建設(shè)方面， 加快高速公路 的建設(shè)，盡最大限度的建設(shè)村村通和鄉(xiāng)鄉(xiāng)通公路，使榆 16 林早日實(shí)現(xiàn)“一日交通圈”這個(gè)目的。 3 大力加強(qiáng) “三個(gè) ”體系建設(shè) 進(jìn)一步加強(qiáng)物流 的 保障體系建設(shè) 為了 讓 榆林市的現(xiàn)代物流業(yè)領(lǐng)導(dǎo)小組作用 發(fā)揮到極致 ， 市政府出臺(tái)了一系列關(guān)于物流業(yè)發(fā)展的相關(guān)政策和規(guī)劃方針， 統(tǒng)籌協(xié)調(diào)各部門 之間的發(fā)展，盡最 大可能的推動(dòng)榆林市關(guān)于物流項(xiàng)目的建設(shè)。不僅能如此，榆林市政府還開始快速引進(jìn)一些其他地區(qū)甚至是國(guó)外的知名物流企業(yè)，通過采用他們的先進(jìn)理念和經(jīng)營(yíng)方式以及科技手段，從而帶動(dòng)榆林市的物流業(yè)發(fā)展現(xiàn)狀，促使榆林市的物流業(yè)發(fā)展模式標(biāo)準(zhǔn)化，整體化方向發(fā)展，以便于更快的使榆林市的物流業(yè)發(fā)展邁上新的臺(tái)階。 環(huán)境對(duì)當(dāng)?shù)匚锪鳂I(yè)發(fā)展的作用 一個(gè)地區(qū)整體環(huán)境的好壞間接的影響著該地區(qū)物流業(yè)的發(fā)展，快速的經(jīng)濟(jì)發(fā)展大環(huán)境和完善的運(yùn)輸環(huán)境可以 促進(jìn) 整個(gè)物流業(yè)的發(fā)展，就拿倉儲(chǔ)環(huán)境來說，如果一個(gè)地區(qū)倉儲(chǔ)環(huán)境臟亂差最直接的影響就是限制了貨物進(jìn)出庫的速度和貨物的倉儲(chǔ)質(zhì)量。物流政策是一個(gè)地區(qū)物流業(yè)發(fā)展的基礎(chǔ)，可以起到推動(dòng)和保護(hù)該地區(qū)物流業(yè)健康發(fā)展的作用，特別是對(duì)于物流業(yè)剛剛興起來的榆林，一系列政策的推進(jìn)與支持是榆林地區(qū)物流業(yè)發(fā)展的起始推動(dòng)力，有利于榆林地地區(qū)物流有較高的發(fā)展起點(diǎn)，在較短的時(shí)間內(nèi)完成社會(huì)資源的前期整合形成一個(gè)協(xié)調(diào)發(fā)展，物暢其流的城市物流平臺(tái)。 2 政治、經(jīng)濟(jì)、文化、環(huán)境對(duì)當(dāng)?shù)匚锪鳂I(yè)發(fā)展的作用 榆林地區(qū)政治的發(fā)展給物流業(yè)的完善提供了平臺(tái)，政府出臺(tái)的一系列政策法規(guī)目的就是，為了讓榆林地區(qū)以及周邊縣城的物流業(yè)發(fā)展規(guī)范化，有序化從而保證了物流業(yè)在運(yùn)輸過程中的效率和速度，而且政府