【正文】 the explanation of the tax reform act of 1986 was more than thirteen hundred pages long (Pub. L. 99514, Oct. 22, 1986, 100 Stat. 2085). Commerce Clearing House, a publisher of tax information, released a version of the Internal Revenue Code in the early 1990s that was four times thicker than its version in 1953. Changes to the tax laws often reflect the times. The flat tax of 1913 was later replaced with a graduated tax. After the United States entered world war i, the War Revenue Act of 1917 imposed a maximum tax rate for individuals of 67 percent, pared with a rate of 13 percent in 1916. In 1924 Secretary of the Treasury Andrew W. Mellon, speaking to Congress about the high level of taxation, stated, The present system is a failure. It was an emergency measure, adopted under the pressure of war necessity and not to be counted upon as a permanent part of our revenue structure…. The high rates put pressure on taxpayers to reduce their taxable ine, tend to destroy individual initiative and enterprise, and seriously impede the development of productive business…. Ways will always be found to avoid taxes so destructive in their nature, and the only way to save the situation is to put the taxes on a reasonable basis that will permit business to go on and industry to develop. Consequently, the Revenue Act of 1924 reduced the maximum individual tax rate to 43 percent (Revenue Acts, June 2, 1924, ch. 234, 43 Stat. 253). In 1926 the rate was further reduced to 25 percent. The Revenue Act of 1932 was the first tax law passed during the Great Depression (Revenue Acts, June 6, 1932, ch. 209, 47 Stat. 169). It increased the individual maximum rate from 25 to 63 percent, and reduced personal exemptions from $1,500 to $1,000 for single persons, and from $3,500 to $2,500 for married couples. The national industrial recovery act of 1933 (NIRA), part of President franklin d. roosevelt39。也 感受到自己應(yīng)用基礎(chǔ)知識及專業(yè)知識解決問題的能力有了很大的提高，對培養(yǎng)我們的自學(xué)能力和獨(dú)立工作能力也有了很大的幫助。戧金又名沉金，就是在雕刻的器物上刻出細(xì)的紋理，在紋理內(nèi)灑金膠并填上金粉的一種過程，其目的就是使紋樣變成金色的花紋。 永，代表了永遠(yuǎn)、永久和永存， 永字的圖案是描繪的竹子，永字代表著時間，竹子會給人一種永垂不朽，四季常青之感。 在字體的顏色上，選用了金色來進(jìn)行搭配，金色比較亮， 屬于比較搶眼的色彩， 在沉重的黑色中能夠跳出來，可以把 金色的高貴展現(xiàn)出來， 經(jīng)典優(yōu)雅的黑色與金色的經(jīng)典搭配，會顯 得層次更加豐富， 同時又顯得比較大氣，有檔次，很符合主題，兩者之間相輔相成，缺一不可。整體的顏色確定為黑色和金色，黑色的底更加能突出金色的字，后期會在過于單調(diào)的顏色中，增加一些其他顏色，給過于傳統(tǒng)壓抑的畫面增添一些活力 ，在整體版式上，確定為三大塊，九小塊的組成形式，三大塊為底板，九小塊則掛在上面，突出主次，顯得更加有層次感。 圖 草圖字形 第二：“字游中國”裝飾繪畫的版式設(shè)計(jì)草圖分析。這幅裝飾畫凹凸有致，刻工整齊，顏色飽滿，并運(yùn)用了蓮花和鴨子等圖案，“蓮”是代表著清廉，蓮鴨諧音蓮甲，寓 意學(xué)子在考試中連中榜首之意。 現(xiàn)有主題作品類型分析 裝飾畫品種繁多，主要類型有剪紙畫、油畫、攝影畫、木刻畫、漆畫、水彩畫等等，“字游中國”裝飾畫屬于刻漆畫，為純手工制作而成。它的特點(diǎn)是將眾多藝術(shù)形式以一種標(biāo)準(zhǔn)聚合在一起，在共同具有的性質(zhì)中體現(xiàn)其各自的個性。中國的戲曲與希臘悲劇和喜劇、印度梵劇 并稱為 世界三大古老的戲劇文化，經(jīng)過長期的發(fā)展演變，逐步形成了以 “ 京劇、越劇、 黃梅戲 、 評劇 、豫劇 ” 五大戲曲劇種為核心的中華戲曲百花苑。在刻漆畫中，以李人雄的作品最具代表性。在工藝上，采用了刻灰、貼金和描色的手法，表現(xiàn)了一幅荷花被風(fēng)吹拂，水面漣漪蕩漾，鴨子水面嬉戲的和諧畫面。在擺放形式上，最初有想過各種各樣的擺放方式，大多都是復(fù)雜的形式，有趣的形式，并沒有考慮過裝飾畫整體效果與其擺放形式的不合理感，由于裝飾畫本身的圖案過于復(fù)雜，經(jīng)過調(diào)整，最終選擇了簡單的形式，簡單明了，不會與裝飾畫的復(fù)雜性發(fā) 6 生沖突感，顯得更加有主有次，有前有后。經(jīng)過對字形、圖案、色彩、版式的改進(jìn)與研究，最終確定了“字游中國”裝飾畫的方案 （如圖 ） 。 圖形 在“字游中國”的裝飾畫中，每個圖案都和漢字有著深刻的聯(lián)系，每個圖案并不是憑空想象出來的。 孝，做忠臣孝子，是為人的最高境界，也是中華民族的傳統(tǒng)美德，所以 孝字的圖案為一位長者被攙扶的畫面，顯示出年輕人的孝心。 圖 雕刻和戧金 設(shè)計(jì)說明 “字游中國”裝飾畫設(shè)計(jì)主要從漢字出發(fā)，以其獨(dú)特的字型魅力來進(jìn)行創(chuàng)作。這次的畢業(yè)設(shè)計(jì)也為以后工作做了很好的鋪墊，總之，這次的畢業(yè)設(shè)計(jì)讓我受益匪淺。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, St