【正文】 ay 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。丹特 .渠道分銷 .立信會計(jì)出版社， 2022/06 致謝 在北京工商大學(xué)嘉華學(xué)院學(xué)習(xí)的幾年時(shí)間里，我得到了嘉華學(xué)院老師的熱情關(guān)懷與無私 幫助。 ，完善產(chǎn)品的不足，這樣的可以最大程度的減少問題的產(chǎn)生，縮減西門子公司的售后成本。 從羅永浩怒砸西門子冰箱事件可以看出，西門子危機(jī)公關(guān)做的不到位，導(dǎo)致之后西門子公司名譽(yù)受損，嚴(yán)重影響公司的形象及影響公司產(chǎn)品的銷售。廠家與廠家、廠家與商家之間的這靜藏礴聯(lián)猛可以整合渠道資源，降低成本，減少浪費(fèi)，提高效率，如多數(shù)西方企業(yè)擁有至少 30 個(gè)以上的聯(lián)盟，其中世界 500 強(qiáng)企業(yè)更是達(dá)到平均每家約有 60 個(gè)主要的戰(zhàn)略聯(lián)盟，這是我國家電行業(yè)營銷渠道未未來發(fā)展方向。 (四 )渠道資源配沒有得到優(yōu)化 當(dāng)前，西門子家電流通企業(yè)的數(shù)量超過了 3． 2 萬家，而美國的家電流通企業(yè)少 于 1000 家，美國的前三大電器零售商的市場占有率已經(jīng)達(dá)到 80％以上，我國家電流通企業(yè)除了新興的國美、蘇寧、永樂、大中、三聯(lián)等家電連鎖企業(yè)外，絕大部分流通企業(yè)規(guī)模小、管理水平差、分銷能力弱，有待于進(jìn)一步集中、整合。 (三 )物流、信息管理水平低 西門子家電企業(yè)大多沒有充分應(yīng)用現(xiàn)代物流技術(shù)和電子信息技術(shù)，分銷物流、營銷信息管理水平低，與美國 和西歐發(fā)達(dá)國家相比存在較大差距。如康佳電器在全國擁有 60 個(gè)分公司、 210 個(gè)經(jīng)營部，銷售人員達(dá) 8000人，每年需支出 2 個(gè)億資金來維持這個(gè)網(wǎng)絡(luò)。家電企業(yè)也必須與家電連鎖企業(yè)合作、 聯(lián)盟，優(yōu)化、整合渠道資源，達(dá)到規(guī)模效益和協(xié)同效應(yīng)，達(dá)到雙贏。許多家電企業(yè)為此而陷入進(jìn)退兩難的境地。 采用這種模式的有海爾家電、 TCL、科龍冰箱，如海爾根據(jù)自身品類多，銷量大、品牌知名度高的特點(diǎn)，在全國成立了 42 個(gè)海爾工貿(mào)公司，工貿(mào)公司擁有物流中心和倉庫，在二級城市 (地級市 )設(shè)有營銷中心，在一、二級市場以店中店為主，在三級市場以建專賣店為主 。 區(qū)域總經(jīng)銷商制的缺點(diǎn)是：由于采用獨(dú)家代理經(jīng)銷的形式，廠家在銷售上比較依賴于經(jīng)銷商，甚至受經(jīng)銷商的控制和要挾，經(jīng)銷商會向廠家要求更多的促銷資源和價(jià)格優(yōu)惠，而且廠商一旦簽訂合同就是一年，如果廠商發(fā)生沖突或經(jīng)銷商分銷能力差，廠家想更換經(jīng)銷商也難，則廠家在該地區(qū)這一年的銷售就完全受制于該經(jīng)銷商 ；相對于多家經(jīng)銷，總經(jīng)銷商的競爭壓力較小，相對于銷量目標(biāo)，更看重銷售家電產(chǎn)品的單臺利潤，經(jīng)銷商為了獲取最大的自身利益，不惜損害下一級經(jīng)銷商的利益，如截留廠家給零售商的促銷贈品，不執(zhí)行廠家對零售商的營銷政策，因此不利于提高鋪貨率、產(chǎn)品對終端市場的滲透力：某些有實(shí)力的零售商會因?yàn)榕c總代理經(jīng)銷商有舊怨而不愿經(jīng)銷該品牌產(chǎn)品。 區(qū)域經(jīng)銷商制又可分為區(qū)域多家經(jīng)銷制和區(qū)域獨(dú)家經(jīng)銷制。 以上數(shù)據(jù)是西門子（中國）有限公司 2022 財(cái)年至 2022 財(cái)年報(bào)告，西門子（中國）有限公司能夠發(fā)展如此迅速也側(cè)面的說明了其營銷渠道有其獨(dú)到之處。公司總營收與去年基本持平，達(dá) 億歐元，占西門子全球營收的 8%。 2022財(cái)年（ 2022 年 10 月 1 日至 2022 年 9 月 30 日），西門子在中國的總營收達(dá)到 億歐元，擁有超過 32022 名員工， 20 個(gè)研發(fā)中心、 77 家運(yùn)營企業(yè) *。與此同時(shí)，傳統(tǒng)的代理制依然存在，許多廠家實(shí)行區(qū)域代理制與直營零售相結(jié)合的渠道模式，如在空調(diào)營銷渠道方面：美的實(shí)行的是區(qū)域代理與直營零售相結(jié)合的渠道策略，科龍實(shí)行總代理 (大戶 )模式、區(qū)域代理與直營零售三者相結(jié)合的渠道策略，海爾實(shí)行的是特許專賣和直營零售與區(qū)域代理相結(jié)合的策略，直接控制終端，在大商場中開設(shè)店中店和直營零售網(wǎng)點(diǎn)。多家代理有利于提高市場的鋪貨率，銷售網(wǎng)絡(luò)拓展迅速，但渠道管理難度大，易發(fā)生串貨現(xiàn)象，導(dǎo)致市場價(jià)格混亂，進(jìn)而挫傷代理商的積極性，降低代理商對廠家的忠誠度。 （二）我國家電行業(yè)營 銷渠道發(fā)展演變 我國家電行業(yè)從導(dǎo)入期到成熟期，隨著市場供求的發(fā)展和特定市場環(huán)境流通領(lǐng)域的變化，國內(nèi)家電行業(yè)營銷渠道模式也沒發(fā)生相應(yīng)的變化。近幾年來，家電企業(yè)和ＩＴ企業(yè)互相融合，家電產(chǎn)品信息化發(fā)展趨勢越來越明顯。眾多國內(nèi)家電企業(yè)在歷經(jīng)數(shù)年的價(jià)格競爭，利潤低微之后，開始轉(zhuǎn)向高端產(chǎn)品，分 割高端產(chǎn)品的豐厚利潤空間。這種模式以海爾為代表，還包括了海信在南非建廠， TCL、康佳等在海外建廠等。我國已經(jīng)成為全球家電制造的重要基地，彩電、冰箱、空調(diào)等家電產(chǎn)品產(chǎn)能已經(jīng)位居世界前列，產(chǎn)銷量也位居世界前列，如：年產(chǎn)家用空調(diào)達(dá)35003800 萬臺，占全球總產(chǎn)的三分之二， 2022 年出口量達(dá) 1750 萬臺，首次超過國內(nèi)市場銷量，占海外總市場銷量的 50％， 2022 年我國冰箱產(chǎn)能達(dá) 2350 萬臺，占全 球冰箱產(chǎn)能 7580 萬臺的 31％。上市家電企業(yè)財(cái)務(wù)狀況惡化，業(yè)績下滑，四川長虹在其 2022 年 11 月 1 日公布的三季報(bào)表中顯示，公司前三季度實(shí)現(xiàn)主營業(yè)務(wù)收入 77． 35 億元，同比下降 ％，凈利潤僅 8279 萬元，同比減少 46． 86％，每股收益不足 0． 04 元，而海爾、康佳、春蘭均只能維持在微利水平。而農(nóng)村市場容量相對增長較大，一方面是農(nóng)村經(jīng)濟(jì)水平的提高，大部分農(nóng)戶已達(dá)到千元級產(chǎn)品的消費(fèi)本平，另一方面是由于農(nóng)村電網(wǎng)改造為家電的使用創(chuàng)造了條件，因此，各大家電企業(yè)都十分重視三、四級市場 (縣、鄉(xiāng) )的開拓，如海爾、海信、科龍等企業(yè)為了搶占農(nóng)村市場，已經(jīng)將產(chǎn)品廣告宣傳條幅掛到了縣和鄉(xiāng)鎮(zhèn)街道，并用大蓬車到村鎮(zhèn)做宣傳。家電市場逐漸呈現(xiàn)兩類主要市場，即全國性品牌市場和區(qū)域性品牌市場。 (1)產(chǎn)地、品牌集中化。 (3)我國地區(qū)之間經(jīng)濟(jì)發(fā)展極不平衡，東南沿海、中部和西都各地區(qū)經(jīng)濟(jì)發(fā)展水平相差很大，一級市場與二級、三級、四級市場