【正文】 he objectives of the ine tax were the equitable distribution of the tax burden and the raising of revenue. Since 1913 the . ine tax system has bee very plex. In 1913 the ine tax laws were contained in eighteen pages of legislation。因此文化的深遠(yuǎn)性與影響力是不容忽視的，融入了品牌文化的商品更容易獲得消費(fèi)者的青睞，有內(nèi)涵的商品才能在市場(chǎng)上走得更遠(yuǎn)更好。 第 四 周 ： 上交初稿。通過探討如何構(gòu)建企業(yè) 核心 文化 以及跨文化的管理 ，促進(jìn)中國企業(yè)和中國品牌走向世界 （一）探討企業(yè)文化，通過各種途徑， 深入了解企業(yè)文化的具體內(nèi)涵，包括其要素、類型、功能 、建立的途徑等，以及 企業(yè)文化建設(shè)的基本知識(shí)，了解現(xiàn)代企業(yè)文化建設(shè)的結(jié)構(gòu)、途徑和狀況，探索企業(yè)文化建設(shè)之道。 海爾的發(fā)展過程中，張瑞敏一直在充當(dāng)牧師角色，深刻把握民族文化心理，并通過企業(yè)文化中心，改造、運(yùn)用傳統(tǒng)文化理念，為科學(xué)管理、制度化管理減輕了阻力、鋪平了道路。 海爾的文化管理，是基于中國特有的民族文化傳統(tǒng)和社會(huì)心理，密切結(jié)合社會(huì)轉(zhuǎn)型的現(xiàn)實(shí)，“兼收并蓄、創(chuàng)新發(fā)展、自成一家”（張瑞敏）的中國式管理的典范之一。 （ 2）人本主義觀念對(duì)社會(huì)制度有其特定要求 :Ⅰ 私有財(cái)產(chǎn)制度確立，并得 到有效保護(hù) 。我們這樣做是希望每個(gè)細(xì)胞都動(dòng) , 每個(gè)細(xì)胞都相當(dāng)有活力。到了 1989 年，很多企業(yè)產(chǎn)品不好賣，因?yàn)楫?dāng)時(shí)供求已達(dá)到平衡 。企業(yè)文化建設(shè)必須從國情出發(fā)，對(duì)民族傳統(tǒng)文化進(jìn)行挖掘、篩分、利用、培育有民族特色的價(jià)值觀和倫理精神，才能建設(shè)出具有民族特色的企業(yè)文化。 海爾在企業(yè)文化建設(shè)過程中，采取了廣義企業(yè)文化觀。 當(dāng)前，海爾的目標(biāo)是創(chuàng)中國的世界名牌，為民族爭(zhēng)光。 從以上分析可見，品牌文化內(nèi)容豐富，是現(xiàn)代品 牌建設(shè)和管理的核心要素，也是企業(yè)文化建設(shè)的核心內(nèi)容，我們必須高度重視，殫精竭慮地建設(shè)品牌文化。 （ 1）企業(yè)文化是品牌文化的基礎(chǔ) 品牌是一種文化，而且是一種極富經(jīng)濟(jì)內(nèi)涵的文化。 （ 1）物質(zhì)文化 這是企業(yè)文化在物質(zhì)層面上的反映。 2 、作用和構(gòu)成 企業(yè)文化是企業(yè)在長期的生產(chǎn)經(jīng)營實(shí)戰(zhàn)中，逐步形成的、為全體員工所認(rèn)同并遵守的帶有本組 織特點(diǎn)的使命與愿景、精神與價(jià)值觀、運(yùn)營理念，及其在生產(chǎn)經(jīng)營實(shí)踐、管理制度、員工行為方式上的體現(xiàn)和企業(yè)對(duì)外形象的總和。本文以海爾的企業(yè)文化為例，探討品牌文化的核心內(nèi)容，深入了解海爾企業(yè)文化的建設(shè)之路，尋求一條企業(yè)文化建設(shè)之道。在黨的十八大盛會(huì)上，胡錦濤總書記對(duì)文化強(qiáng)國戰(zhàn)略作出全面部署，把建設(shè)和發(fā)展中國特色社會(huì)主義文化提到又一個(gè)新的歷史高度。 企業(yè)文化是一個(gè)內(nèi)容豐富、層次分明、功能強(qiáng)大的體系。品牌中沉積的文化特質(zhì)指 在品牌的各個(gè)層面，吸收和借鑒文明成果，如科技、宗教、文學(xué)、藝術(shù)、道德、法規(guī)、風(fēng)俗習(xí)慣等，使品牌文化的內(nèi)涵更為豐富。 ② 要使企業(yè)的品牌文化成為企業(yè)全體成員的共識(shí)，具有鮮明的文化特質(zhì)?！辟|(zhì)量方面，海爾產(chǎn)生了“有缺陷的產(chǎn)品就等于廢品”的認(rèn)識(shí)。僅僅在觀念上提倡創(chuàng)新并不難，很多企業(yè)都號(hào)稱自己的企業(yè)精神也是創(chuàng)新，如何把企業(yè)文化中觀念層次的價(jià)值觀與管理制度統(tǒng)籌考慮才是落實(shí)創(chuàng)新理念的根本 ， 海爾文化以觀念創(chuàng)新為先導(dǎo)、以戰(zhàn)略創(chuàng)新為方向、以組織創(chuàng)新為保障、以技術(shù)創(chuàng)新為手段、以市場(chǎng)創(chuàng)新為目標(biāo)，伴隨著海爾從無到有、從小到大、從大到強(qiáng)、從中國走向世界，海爾文化本身也在不斷創(chuàng)新、發(fā)展。不同民族文化中的組織成員具有不同的價(jià)值觀念與文化心理，對(duì)同一管理制度會(huì)表現(xiàn)出不同的行為與心理反應(yīng)。 隨海爾發(fā)展的不同階段，及時(shí)調(diào)整企業(yè)文化理念是海爾的一貫做法。張瑞敏對(duì) “獅鹿哲學(xué) ”的解釋是 “海爾的目標(biāo)是 3 萬員工都成為自主經(jīng)營的 SBU（策略經(jīng)營單位） , 這就是我們爭(zhēng)取的一個(gè)目標(biāo) , 但并不是這么簡(jiǎn)單 ,如果說到 2021 年的話 , 每個(gè)人都能做到 , 就比較理想。 一個(gè)社會(huì)的文化觀念，滯后與社會(huì)經(jīng)濟(jì)發(fā)展，社會(huì)學(xué)家索羅金把這種現(xiàn)象稱之為文化遲滯（ culture lap）。 文化管理是中國企業(yè)做大做強(qiáng)的必經(jīng)之路 文化管理，是繼經(jīng)驗(yàn)管理、科學(xué)管理后的一個(gè)新的管理發(fā)展階段。 運(yùn)用上述兩種理論分析文化借鑒與移植，可以得出的共同結(jié)論是：中國企業(yè)在實(shí)施規(guī)范化管理、制度化管理、學(xué)習(xí)借鑒西方管理經(jīng)驗(yàn)的過程中，必須高度重視、充分研究員 工的民族文化心理。我由衷地感謝劉老師在我論文撰寫的整個(gè)過程里對(duì)我的悉心指導(dǎo)，給我的論文寫作提出了許多寶貴與中肯的意見，再一次感謝劉老師的支持。張瑞敏認(rèn)為 可持續(xù)發(fā)展必須要有 “三個(gè)創(chuàng)新 ”，第一是創(chuàng)新觀念，第二是創(chuàng)新業(yè)態(tài)，第三是創(chuàng)新模式 。在企業(yè)的發(fā)展中，企業(yè)文化滲透并影響著企業(yè)管理、經(jīng)營以及長期發(fā)展。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 2021 Congress enacted a major ine tax cut at the urging of President gee 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, 6 certain deductions are taken from an individual39。 第三部分為海爾文化的概述。海爾文化分三個(gè)層次： 物質(zhì)文化 、制度行為文化和精神文化。 ”現(xiàn)實(shí)中，很多企業(yè)是在取得很大成功后才開始有意識(shí)地培育企業(yè)文化的，但這并不能說明企業(yè)文化是可有可無的，只能說明企業(yè)文化不是短期直接有效的而是長期發(fā)揮作用 14 的，企業(yè)文化志在長久之效，而非一時(shí)之功，非朝夕所能成就。這就是海爾文化管理的真正精髓之所在。 隨著市場(chǎng)經(jīng)濟(jì)的深入，以個(gè)體意識(shí)、個(gè)人主義為表現(xiàn)的“人本主義”價(jià)值觀將更加深入人心。這種轉(zhuǎn)變的前提是：海爾用了 14 年的時(shí)間（ 19841998），在 “仁本主義 ”支持下，初步建立、形