【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 Many deductions were repealed, such as a deduction available to twoine married couples that had been used to avoid the marriage penalty (a greater tax liability incurred when two persons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the personal exemption exclusion was increased, an exemption for elderly and blind persons who itemize deductions was repealed. In addition, a special capital gains rate was repealed, as was an investment tax credit that had been introduced in 1962 by President john f. kennedy.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 23 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。作為鐵路運輸安全生產(chǎn)現(xiàn)狀拓展的探索性研究成果，存在一定的缺陷與不足，特請各位學者、專家給予指正，以便進一步改進、豐富該管理體系的內(nèi)涵，并拓展其應用范圍。 致 謝 學位論文是在蔡昱老師的指導下完成的。 1職業(yè)健康管理制度 — 勞動強度分級實施細則。 1運輸安全管理制度 — 鐵路運輸安全責任制實施辦法； — 事故處理辦法。 — 基層人員用工制度。 文件管理制度 — 安全會議記錄管理制度； — 安全培訓教育記錄管理制度； — 車務段安全監(jiān)督檢查記錄制度； — 事故檔案管理制度； — 設備管理檔案管理制度； — 設備維修記錄管理制度。 安全管理制度體系 應急、救援管理制度 危險品安全管理制度 職業(yè)健康管理制度 勞動保護用品管理制度 運輸安全管理制度 特種設備管理制度 交通安全管理制度 消防管理制度 事故處理制度 安全機構工作制度 用工安全管理制度 臺帳管理制度 現(xiàn)場管理制度 文件管理制度 安全報告制度 安全生產(chǎn)責任制度 安全教育培訓制度 安全檢查制度 17 對策與措施 安全檢查制度 — 段內(nèi)定期安全檢查制度； — 班組日常安全檢查制度。顯然是現(xiàn)代安全管理和減災對策的重 要方法和模式。 “ 0457”管理模式內(nèi)涵是： 0 代表圍繞“事故為零”這一安全目標； 4 代表全員、全過程、全方位、全天候 (“四全” )為對策； 5 代表以安全法規(guī)系列化、安全管理科學化、教育培訓正規(guī)化、設備安全化、安全衛(wèi)生設施現(xiàn)代化這五項安全標準化建設為基礎； 7 代表安全生產(chǎn)責任制落實體系、規(guī)章制度體系、教育培訓體系、設備維護體系、整改體系、事故救援體系、科研防治體系這七大安全管理體系為保 護。 ②以“管理為中心”的安全管理模式 這種管理模式認識如下，一切事故原因皆源于管理缺陷。 13 圖 安全管理模式劃分圖 對象化的安全管理模式 ①以“人為中心”的安全管理模式 作為車務段，研究科學、合理、有效的安全生產(chǎn)管理模式是安全管理模式的基礎。 充分、有效的安全投入系統(tǒng) 安全措施經(jīng)費充足、必要而有效的投入機制。 安全管理機制 建立如下四個保障系統(tǒng)： 安全管理體系 安全管理制度體系 安全管理模式 安全管理理念 安全管理機制 12 合理、完善的組織保障系統(tǒng) 綜合 (大安全觀 )的管理組織配置方案。 車站安全管理體系 (系統(tǒng) )設計 按照安全系統(tǒng)工程的思想，根據(jù)長春車務段的實際情況，為長春車務段設計名為《綠色工程》的安全管理體系如下。要求領導者認真貫徹執(zhí)行“安全第一、預防為主”的安全生產(chǎn)方針，建立起以“一把手”負責制為核心的安全生產(chǎn)責任制。現(xiàn)代安全管理就是強調(diào)以 11 “人為中心”的安全管理，把安全管理的重點放在激勵職工的士氣和發(fā)揮其能動作用方面。 重大死亡事故：指一次事故中死 亡 3 人及以上、但構不成特大的事故。 死亡：其事故傷害損失工作日按 6000 個工作日計算。 傷害程度