【正文】 s plan contribution must meet certain minimum standards as to employee participation and vesting and employer funding. ERISA also approved the use of individual retirement accounts (IRAs) to encourage taxdeferred retirement savings by individuals. The Economic Recovery Tax Act of 1981 (ERTA) provided the largest tax cut up to that time, reducing the maximum individual rate from 70 percent to 50 percent (Pub. L. No. 9734, Aug. 13, 1981, 95 Stat. 172). The most sweeping tax changes since world war ii were enacted in the Tax Reform Act of 1986. This bill was signed into law by President ronald reagan and was designed to equalize the tax treatment of various assets, eliminate tax shelters, and lower marginal rates. Conservatives wanted the act to provide a single, low tax rate that could be applied to everyone. Although this single, flat rate was not included in the final bill, tax rates were reduced to 15 percent on the first $17,850 of ine for singles and $29,750 for married couples, and set at 28 to 33 percent on remaining ine. Many deductions were repealed, such as a deduction available to twoine married couples that had been used to avoid the marriage penalty (a greater tax liability incurred when two persons filed their ine tax return as a married couple rather than as individuals). Although the personal exemption exclusion was increased, an exemption for elderly and blind persons who itemize deductions was repealed. In addition, a special capital gains rate was repealed, as was an investment tax credit that had been introduced in 1962 by President john f. kennedy. The Omnibus Budget Reconciliation Act of 1993, the first budget and tax act enacted during the Clinton administration, was vigorously debated, and passed with only the minimum number of necessary votes. This law provided for ine tax rates of 15, 28, 31, 36, and percent on varying levels of ine and for the taxation of social security ine if the taxpayer receives other ine over a certain level. In 2001 Congress enacted a major ine tax cut at the urging of President george w. bush. Over the course of 11 years the law reduces marginal ine tax rates across all levels of ine. The 36 percent rate will be lowered to 33 percent, the 31 percent rate to 28 percent, the 28 percent rate to 25 percent. In addition, a new bottom 10 percent rate was created. Since the early 1980s, a flatrate tax system rather than the graduated bracketed method has been proposed. (The graduated bracketed method is the one that has been used since graduated taxes were introduced: the percentage of tax differs based on the amount of taxable ine.) The flatrate system would impose one rate, such as 20 percent, on all ine and would eliminate special deductions, credits, and exclusions. Despite firm support by some, the flatrate tax has not been adopted in the United States. Regardless of the changes made by legislators since 1913, the basic formula for puting the amount of tax owed has remained basically the same. To determine the amount of ine tax owed, certain deductions are taken from an individual39。再次向傅老師致以最真摯的謝意。而許三觀的一直在用血濃于水的親情消解苦難，他不再是孤獨的搏斗，不再是無望的喊叫，而是一種血脈的互相支撐，一種親人的彼此安慰，這是余華悲憫情懷的張揚！“惟其痛苦，才有快樂.”也許余華就是向世人闡述這個人生的真諦吧！死亡、痛苦也許就是讓人更懂得活著的意義吧！余華告訴了我們?nèi)绾位钪鯓尤ブ沃钪?。這才是完整的許三觀，這才是真正的人。福貴和許三觀就是這種生命態(tài)度的實踐者，他們或被動或主動地忍受消解著苦難，福貴和許三觀并沒有高尚的精神追求，生活過得甚至有些悲哀，但他們正視苦難，忍受苦難的品格卻成了整個人類精神的象征。　　無論是《活著》還是《許三觀賣血記》都讓我們實實在在的正視苦難，余華在這兩部小說中一面讓我們看到太多的苦難，一面又讓我們深刻體會到苦難來臨時，逃避并不可取，我們能做的就是正視它，踏過苦難。這一幕幕都彰顯了人性的善良，溫暖和愛，讓處在生存困境的人們看到了希望的曙光，讓人們明白人性的善與愛可以消解一切，讓人類勇敢堅定地活下去。苦難在此時變得如此短暫渺小，而親人之間的關懷與溫情卻變得熠熠生輝，除了這種溫情，小說中還有大量感人的畫面。余華是想通過幽默來與現(xiàn)實建立起一種新的關系，他不再對殘酷的現(xiàn)實表示憤怒，更不愿意為了現(xiàn)實的苦難和血腥，而仇恨什么，他大概覺得這樣對待現(xiàn)實未免顯得太過偏狹了，于是就選擇了幽默，以證明自己經(jīng)歷了與現(xiàn)實的各種沖突之后，開始獲得寧靜、平和與寬廣。．1消解苦難血在中國人的傳統(tǒng)觀念中幾乎與生命處于同等重要的地位。我們一直倡導一種生命哲學就是要求人們無論在怎樣艱難困苦的環(huán)境下，都要樂觀地生活，熱愛生命。春生可以說是間接害死有慶的兇手，這種仇恨是很難抹去的，然而福貴不僅包容了這一切，而且他一直惦記著春生對他的的好，他選擇原諒了春生，并告訴春生他們的兄弟之情一直還在。如果福貴在她身邊，一切都不該是現(xiàn)在的模樣，他們會生活的稍好一些，在一定程度上說正因為福貴不在家珍身邊才讓家珍承受了如此大的艱辛，但家珍選擇與福貴同甘共苦，我覺得“一日夫妻百日恩”已不足以給這個選擇一個有力的解釋。我覺得母親給福貴最大的支持莫過于在福貴面對困境時的真情安慰，她經(jīng)常告訴福貴“人只要活著高興，窮也不怕” [3]正是這句話，福貴在每一次面對困境時才堅定了活下去的信念。在黑暗的現(xiàn)實中無法擺脫生存的苦難，難道在自己心靈深處就找不到活下去的支撐了嗎？怎樣承受苦難？余華經(jīng)過探求之后找到了一條自我解救的道路，在這條道路上閃耀著幾個耀眼的符號。 《許三觀賣血記》中許三觀的一生都在不斷賣血，為了看望自己的意中人去賣血；兒子闖禍打破了方鐵匠兒子的頭，他為了墊付醫(yī)藥費去賣血；為了能讓一家人吃頓飽飯去賣血；為了給兒子看病去賣血，他似乎只有靠賣血才能生來，但血是人的氣啊，賣血就是在人為地消耗生命的氣數(shù)，可為了擺脫生活的困境，借生存之名卻不斷把自己逼向死亡。本文試圖從《活著》《許三觀賣血記》出發(fā)淺談一下余華小說中的悲憫性。本