【正文】 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。第六章 項目組織管理本項目嚴(yán)格按照農(nóng)業(yè)部、省局有關(guān)檔要求執(zhí)行。 土建工程 ，投資135萬元。（18）II級生物安全柜1臺，投資11萬元。（10）數(shù)碼照相機1部。（2）采樣車1臺，投資5萬元。第五章 投資概預(yù)算 概預(yù)算編制依據(jù) 黑龍江省建設(shè)工程預(yù)算定額。我縣的畜牧業(yè)發(fā)展的特別快，全縣畜牧業(yè)生產(chǎn)從農(nóng)村的家庭副業(yè)地位已轉(zhuǎn)變?yōu)檗r(nóng)村經(jīng)濟的重要組成部分，推動了畜牧業(yè)支柱產(chǎn)業(yè)的順利發(fā)展。 (一) 完善和更新執(zhí)法監(jiān)督體系，是擴大畜牧業(yè)發(fā)展規(guī)模的保障?？h委、縣政府對我縣實施檢疫監(jiān)督基礎(chǔ)設(shè)施建設(shè)高度重視。依蘭縣與其它46個兄弟市、縣的檢疫、監(jiān)督體系基礎(chǔ)施設(shè)配備齊全后，標(biāo)志著我省的市、縣級檢疫、監(jiān)督體系更加完善，有利于省、市畜牧局及時準(zhǔn)確地了解、掌握、分析依蘭縣及全省的動物檢疫、檢測及監(jiān)督情況，能夠為我縣畜牧經(jīng)濟快發(fā)展保駕護航，為提高我省的動物及產(chǎn)品質(zhì)量推波助瀾。（三）有利于保證畜牧業(yè)持續(xù)健康發(fā)展。隨著畜牧業(yè)的發(fā)展，市場的逐步開放，特別是我國加入WTO后，依蘭縣有相當(dāng)多的畜產(chǎn)品需要進入國內(nèi)外市場，而按照國際貿(mào)易規(guī)則的具體要求，國際動物衛(wèi)生組織對于加入國際貿(mào)易的動物及動物 產(chǎn)品有相當(dāng)嚴(yán)格的檢疫、檢驗標(biāo)準(zhǔn)和要求。黨中央、國務(wù)院對發(fā)展畜牧業(yè)非常重視，并制定一系列鼓勵發(fā)展的方針、政策，積極扶持畜牧業(yè)的發(fā)展。 經(jīng)濟效益通過本項目的實施能夠使我縣產(chǎn)地檢疫合格率提高10個百分點，宰后檢疫提高5百分點，進而做出科學(xué)論斷，有效控制21種嚴(yán)重影響畜牧業(yè)生產(chǎn)的動物疾病，做到科學(xué)防制，使大牲畜、生豬、家禽的死亡率從目前的1%、5%、15%，%、3%、12%。儀器設(shè)備配備齊全后，能夠檢驗、檢測21種動物疾病，經(jīng)檢疫合格的動物及動物產(chǎn)品達到國際標(biāo)準(zhǔn)要求。(1)以提高公共衛(wèi)生安全，保證畜禽以及畜產(chǎn)質(zhì)量量為原則。本項目控制全縣9個鄉(xiāng)鎮(zhèn)132個行政村。 (6)以提高環(huán)保質(zhì)量為原則。其中：執(zhí)法監(jiān)督車1臺、采樣車1臺、動物捕殺器10個、遠(yuǎn)紅外測溫儀10臺、火焰消毒器10個、計算機及打印設(shè)備1套、傳真機1臺、低溫冰柜1臺、攝像機1部、數(shù)碼照相機1部、體視顯微鏡1臺、生物顯微鏡10臺、消毒機40臺、熒光顯微鏡1臺、電子顯微鏡1臺、冰凍干燥機1臺、超低溫冰箱1臺、高速冷凍離心機1臺、旋轉(zhuǎn)蒸發(fā)器1臺、II級生物安全柜1臺、血液低溫操作臺、快速真空濃縮儀1臺、低溫冰箱1臺、實用焚燒爐2臺、光學(xué)顯微鏡10臺。促進我縣其它行業(yè)的發(fā)展，都起到了良好的社會效益。哈爾濱市委、市政府在富民強市的規(guī)劃中，把發(fā)展畜牧業(yè)列為三大支柱產(chǎn)業(yè)之一。依蘭縣動物檢疫站檢疫室條件不符合環(huán)保要求，檢疫室面積不足40平方米（包括值班室），無焚化爐、化制爐及必要的檢疫、檢測和污物處理設(shè)備，不能按照有關(guān)規(guī)定檢測，更無法保證切斷、消滅傳染源。所以針對上述問題，檢疫監(jiān)督部門無法及時準(zhǔn)確地對一些重大疾病做出科學(xué)論斷，無法提供相應(yīng)信息，監(jiān)督部門對疑似重大疾病無法采取果斷措施。全國防治高致病性禽流感工作會議上回良玉副總理指出要加強畜禽主產(chǎn)業(yè)區(qū)，優(yōu)勢生產(chǎn)區(qū)域和無規(guī)定動物疫病示范區(qū)防疫基礎(chǔ)設(shè)施建設(shè)。依蘭縣畜牧獸醫(yī)局監(jiān)督所檢疫室3個：其中生豬檢疫室20平方米，家禽檢疫室約10平方米，大牲畜檢疫室10平方米；檢驗室2個（在畜牧總站辦公樓內(nèi)）共30平方米。 (四) 完善和更新執(zhí)法監(jiān)督體系，是畜牧業(yè)參與市場競爭的必