【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 Many deductions were repealed, such as a deduction available to twoine married couples that had been used to avoid the marriage penalty (a greater tax liability incurred when two persons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the personal exemption exclusion was increased, an exemption for elderly and blind persons who itemize deductions was repealed. In addition, a special capital gains rate was repealed, as was an investment tax credit that had been introduced in 1962 by President john f. kennedy.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 2022 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。 loan amp。在這一時期，虛擬影像與文獻影像在分工與融合的演進過程中又融合在一起。 結語 虛擬影像在紀錄片中的應用，是數(shù)字時代傳統(tǒng)美學思想的延續(xù)與發(fā)展。為了虛擬場景的真實制作者采用一些 辦法來記錄現(xiàn)場當時的光照情況以輔助后期的工作。但是如何才能將模擬的北城三維圖象合成到實際拍攝的安定門畫面中，并且讓兩種影像銜接得天衣無縫，這里就需要考慮到光線匹配與視點匹配問題。但其實這個畫面的原形正如左圖所示 (圖 1 的北京安定門，它是一座解放戰(zhàn)爭時期的日本建筑，遠處一片荒蕪，整個畫面中可以利用的只有畫中心的一條馬路和畫右的一座四合院，而扮演英軍士兵的也只有 30 名外籍演員，剩余的畫面只能靠數(shù)字技術進行補充。這部以故事化和數(shù)字特效手法再現(xiàn)了圓明園從建園、擴建直至被毀的歷史全過程，絢麗的三維動畫將一座恢弘壯闊的皇家園林呈現(xiàn)在世人面前 。事實上，在所有的電影和電視作品中，人們最終都需要得到一種現(xiàn)實感，而不是生活的現(xiàn) 實?！暗厍虼濉笔且粋€新的村莊，不同于原來的村莊。雖然數(shù)字產(chǎn)生的影響需要金融支持，但數(shù)字技術的發(fā)展到今天，具有相同的效果實現(xiàn)提供了一個多元化的技術路徑和更大的余地，人為的低成本數(shù)字效應創(chuàng)造的亮點提供了成功的可能性。并在內容為王在大環(huán)境下，借助于數(shù)字虛擬影像手段，實現(xiàn)了紀錄片的完美形象效果，為受眾所需要的市場需求。作為前提。顯然，娛樂化已經(jīng)成為紀錄片發(fā)展的趨勢，而數(shù)字虛擬形象在加強紀錄片知名 度的同時也在一定程度上 [3] 夏德崇 . 數(shù)字特效在紀錄片創(chuàng)作中的應用研究 [D].山東師范大學 ,2022. 加強了紀錄片的娛樂、紀錄片和更多吸引力，這一趨勢在國外科學和探索中尤為明顯，以及娛樂化的創(chuàng)作模式也為國家紀錄片創(chuàng)作者參考。電視是故事的平臺，使電視節(jié)目吸引觀眾，讓觀眾選擇自己的渠道，最重要的是故事。為了給觀眾提供有用的知識，為觀眾提供有用的知識，作為娛樂手段，用平等的態(tài)度來講述故事的歷史。 2022發(fā)現(xiàn)廣播紀錄片“皇帝解密歷史，大多數(shù)歷史事件是由演員表演，和戰(zhàn)爭的宏大場面是由數(shù)字特效完成，所以，數(shù) 字特效來彌補演員玩是很難實現(xiàn)的宏大場面，不可估量的作用?？梢哉f，數(shù)字圖像的介入是一種 真實再現(xiàn)的革命，它不僅擴大了真實再現(xiàn)的范圍，而且提 高了真實再現(xiàn)的質量。 ③數(shù)字虛擬影像再現(xiàn) 隨著數(shù)字技術的發(fā)展，特別是 CG 技術的飛速發(fā)展，真實再現(xiàn)的手段也在不斷的創(chuàng)新。這種類型除了在時間上的差異，它可以被描述為最大限度地恢復場景本身。真實再現(xiàn)和再現(xiàn)的場景，它是由新聞，紀實藝術，結合多元化的電視語言，使用主觀的鏡頭，道具，燈光，聲音，場景模擬，演員和各種表現(xiàn)，再現(xiàn)歷史，創(chuàng)造一個像魔術般的表達和傳遞給觀眾一個看似難以捕捉，但也正宗的強烈的歷史氣息，具有強烈的藝術感染力和藝術感染力。在虛擬紀錄片中主要包括 :模擬再現(xiàn)、三維動畫、影視資料、美術繪畫、配加音響音樂。 傳統(tǒng)紀錄片要求記錄真實環(huán)境、真實時間里發(fā)生的真人、真事，不允許虛構事件，因此，大多采用“長鏡頭 +特寫”與“同期聲 +旁白”相結合的敘述模式，給觀眾以真實的感覺。所以不管是傳統(tǒng)紀錄片還是虛擬紀錄片其拍攝的出發(fā)點都是從真實出發(fā)，合理的運用拍攝方法將真實的場景呈現(xiàn)給觀眾。即便是完全