【正文】 n 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 Many deductions were repealed, such as a deduction available to twoine married couples that had been used to avoid the marriage penalty (a greater tax liability incurred when two persons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the personal exemption exclusion was increased, an exemption for elderly and blind persons who itemize deductions was repealed. In addition, a special capital gains rate was repealed, as was an investment tax credit that had been introduced in 1962 by President john f. kennedy.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, certain deductions are taken from an individual39。 在課堂教學中引入教育類的電子產(chǎn)品改善教學效果。在使用電子產(chǎn)品的過程中，小學生需要確定如何開機關(guān)機，如何進行功能操作，如何把以往的生活經(jīng)驗與當前的情況情景聯(lián)系在一起，這一切都需要小學生進行積極的思考，從而不斷發(fā)現(xiàn)問 題、解決問題。模仿學習，是人類最重要的學習認知方式。 ⑦ （二） 使用頻率 經(jīng)過統(tǒng)計后，調(diào)查發(fā)現(xiàn)有 %的學生對電子產(chǎn)品很喜歡甚至是到了入迷狀態(tài)。小學低年級學生的無意注意占主導地位。能夠去中心化并能逆向運算，能夠解決守恒問題，能夠進行分類和完成排列大小的任務。電子產(chǎn)品作為一種小學生與外界溝通的媒介，它不僅影響到小學生未來的發(fā)展，看待外界的看法，還會影響到小學生周圍的伙伴、事物和客觀世界。廣義的電子產(chǎn)品 除了狹義電子產(chǎn)品外，還包括基于電子信息技術(shù)的電子產(chǎn)品、通過網(wǎng)絡(luò)來傳播和收發(fā)的電子信息、或者依托于一定載體而存在的電子產(chǎn)品。 ? 近些年來隨著數(shù)字化技術(shù)，硬件設(shè)備的發(fā)展，越來越多的電子產(chǎn)品被開發(fā)出來。電子產(chǎn)品的非物質(zhì)性使產(chǎn)品具有更大的空間與小學生進行溝通交流。這個階段是兒童心理發(fā)展 的重要時期，在生理和心理等各個方面都出現(xiàn)更大的發(fā)展，呈現(xiàn)出一些新的特征。他們的無意注意已相當成熟，一切能引起成人無意注意的對象也能引起小學低年級學生的注意。有 %的小學生經(jīng)常使用電子產(chǎn)品， 33%的小學生是偶爾使用電子產(chǎn)品。個體通過模仿可以建立與外部環(huán)境或者他人的關(guān)聯(lián)，并由此強化了自我意識和固化了行為方式。 四、 小學生使用電子產(chǎn)品的優(yōu)化策略 （一） 加強家長的科學監(jiān)管 1. 選擇游戲種類。教師應關(guān)注到每一位學生，在利用電子產(chǎn)品進行教學的過程中應積極參與，合理監(jiān)督。s gross ine to arrive at an adjusted gross ine, from which additional deductions are taken to arrive at the taxable ine. Once the amount of taxable ine has been determined, tax rate charts determine the exact amount of tax owed. If the amount of tax owed is less than the amount already paid through tax prepayment or the withholding of taxes from paychecks, the taxpayer i