【正文】 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。而那些生活在痛苦之中的人們就為了活著，他們須不斷地去學會如何活著，如何去忍受痛苦，如何去忍受死亡。5 總結(jié)無論是《活著》還是《許三觀賣血記》我們看到余華對人類生存苦難的關(guān)懷，對人類惡的正視以及對善的敬畏。要學會忍受苦難，生存沒有幸與不幸，生命只是活著，真實的活著。余華在《活著》中“以極大的溫情描繪了磨難中的人生，以激烈的形式表達了人生在面對厄運時求生的欲望”，[12]在《許三觀賣血記》中余華用“苦難的重復”和主人公不斷地賣血消解苦難實現(xiàn)了個人的生存價值，找到了生命的支點。他在寫《許三觀賣血記》時聽了巴赫的《馬太受難曲》，那么這首曲子里有哪些思想影響了余華的創(chuàng)作呢？經(jīng)過分析我們就會發(fā)現(xiàn)那就是基督教的人道主義思想?！?[11]一句“不能見死不救”道出了人處困境的艱辛更道出了人類血濃于水的親情，許三觀也為之感動，他深深地給她們鞠了一躬。小說中最感人的一幕：那是許三觀過生日，在饑荒年代，人們?yōu)闇仫柊l(fā)愁，孩子們沒有什么金山銀山送給許三觀祝壽，一樂二樂三樂就挨個給許三觀磕了個響頭，這種方式讀來讓人感到辛酸，可最讓人心生痛處的是父親許三觀用嘴給每個人炒了一道菜。他和林芬芳的私情被許玉蘭知道后，遭遇懲罰，天天在家里滿頭大汗地煮飯炒菜，鄰居就此笑他，他就說：“沒辦法，我女人抓住了我把柄啦。他因為賭博把所有的家底都輸給了龍二，從天上到人間生活的巨大反差并沒有使福貴抱怨，他積極謀生，當?shù)弥獦寯懒她埗?，福貴感到很是慶幸，想到自己因禍得福,福貴對于生命更加珍惜。親情愛情也好，友情也罷都能讓人感覺到溫情與關(guān)愛，毫無疑問這份濃重的溫情正是余華掩蓋在殘酷血腥下最真摯的悲憫情懷。在《活著》中除了親情和愛情，還存在著一種愛的支持，那就是友情。福貴變得一無所有時，家珍毫無埋怨，只是淡淡地充滿溫情地對福貴說：“只要你以后不賭就好了。這種生存狀態(tài)來自一種力量，那就是“活著”的力量，正如余華所說“活著在我們中國的語言里充滿了力量，它的力量不是來自于喊叫，也不是來自于進攻，而是忍受，去忍受生命賦予我們的責任，去忍受現(xiàn)實給予我們的幸福和苦難、無聊和平庸?！痘钪分械谋瘧懶?余華《活著》前言中說：“前面已經(jīng)說過，我和現(xiàn)實關(guān)系緊張，說得嚴重一些，我一直是以敵對的態(tài)度看待現(xiàn)實。地主家庭出身的福貴，身上具有紈绔子弟所有的惡習，吃喝嫖賭無所不專，看似光鮮逍遙的生活卻在他賭輸了一切家產(chǎn)的一瞬間轉(zhuǎn)化為泡影。s strong and brave in front of the suffering. This paper with the passion of yu hua39。關(guān)鍵詞：《活著》，《許三觀賣血記》，悲憫性IAbstractABSTRACTYu hua in living and xu through sell blood to record in a calm tone tell the individual life to the readers how to survive in the tough life in the suffering, yu hua to represent the life of the helpless, at the same time, with the help of the protagonist, endurance of suffering and optimism reflected people39。 《活著》雖然名為活著，它的故事卻是由一連串人物的死亡連綴而成的。個體的生存就變得艱辛和痛苦，余華用把這種生存的苦難無限夸大，張揚，這就把他對苦難個體的悲憫同情彰顯得更淋漓盡致?？伤麤]有放棄生命，而是堅強地活了下來，安靜地過著日出而作日落而息的生活。這個溫文爾雅的女人在福貴嗜賭如命時，她只有無助地哭泣并依然地選擇離開福貴，但當福貴一貧如洗時她卻又義無反顧地回到福貴身邊并且一直不離不棄。正是因為家珍的愛，才讓福貴有了牽掛，在戰(zhàn)火紛飛生死由命的戰(zhàn)場上，福貴才有了活下去的信念與勇氣。[6]這就是家珍原諒春生的理由，這份難得珍貴的友情，雖然最后仍未挽留住春生的性命，但實實在在讓那個冷漠的時代，讓身處困境中的人充滿了溫情與感動。經(jīng)歷了一生的苦難，而他卻寬容地對待這個世界，毫無抱怨。這次余華以幽默的方式，完成了對許三觀的苦難的消解。許三觀用他驚人的毅力和他無私的愛帶領(lǐng)全家人在血腥風雨的困難中堅強地活了下來。反之，當一樂二樂生病住院，許三觀挨家挨戶借錢時，何小勇的妻子先是猶豫了一會，最后還是毅然決然地把自己和女兒的十七塊錢借給了許三觀，她對女兒們說的一句話讓人動容：“怎么一樂也是你們的哥哥，你們不能見死不救。 余華的生存哲學中有一個重要的點就是承受苦難。余華的寫作意愿意在傳達他的生命意識即“為活著而活著”。正是福貴默默承受著一切苦難，他才會如此頑強地活著。我想這就是余華不遺余力想表達的人道主義關(guān)懷，余華意在讓人類學會“忍受苦難、為活著而活著、滿懷人道主義關(guān)懷看世界”，這就是他的作品中悲憫情懷的存在的意義。他們不懂得如何去承載痛苦，不懂得如何去忍受痛苦的。最后，感謝給予過我指導的各位師長！請刪除以下內(nèi)容，O(∩_∩)O謝謝！?。he origin of taxation in the United States can be traced to the time when the colonists were heavily taxed by Great Britain on everything from tea to legal and business documents that were required by the Stamp Tax. The colonists39。United States v. Fior D39。 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