【正文】 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 prepay。s new deal, imposed a five percent excise tax on dividend receipts, imposed a capital stock tax and an excess profits tax, and suspended all deductions for losses (June 16, 1933, ch. 90, 48 Stat. 195). The repeal in 1933 of the eighteenth amendment, which had prohibited the manufacture and sale of alcohol, 北京科技大學(xué)本科生畢業(yè) 設(shè)計 （ 論文 ） 23 brought in an estimated $90 million in new liquor taxes in 1934. The social security act of 1935 provided for a wage tax, half to be paid by the employee and half by the employer, to establish a federal retirement fund (Old Age Pension Act, Aug. 14, 1935, ch. 531, 49 Stat. 620). The Wealth Tax Act, also known as the Revenue Act of 1935, increased the maximum tax rate to 79 percent, the Revenue Acts of 1940 and 1941 increased it to 81 percent, the Revenue Act of 1942 raised it to 88 percent, and the Individual Ine Tax Act of 1944 raised the individual maximum rate to 94 percent. The postWorld War II Revenue Act of 1945 reduced the individual maximum tax from 94 percent to 91 percent. The Revenue Act of 1950, during the korean war, reduced it to percent, but it was raised the next year to 92 percent (Revenue Act of 1950, Sept. 23, 1950, ch. 994, Stat. 906). It remained at this level until 1964, when it was reduced to 70 percent. The Revenue Act of 1954 revised the Internal Revenue Code of 1939, making major changes that were beneficial to the taxpayer, including providing for child care deductions (later changed to credits), an increase in the charitable contribution limit, a tax credit against taxable retirement ine, employee deductions for business expenses, and liberalized depreciation deductions. From 1954 to 1962, the Internal Revenue Code was amended by 183 separate acts. In 1974 the employee retirement ine security act (ERISA) created protections for employees whose employers promised specified pensions or other retirement contributions (Pub. L. No. 93406, Sept. 2, 1974, 88 Stat. 829). ERISA required that to be tax deductible, the employer39。 trust, 158 . 601, 15 S. Ct. 912, 39 L. Ed. 1108 [1895]). After many years of debate and promise, the sixteenth amendment to the Constitution was ratified in 1913, providing Congress with the power to lay and collect taxes on ine without apportionment among the states. The 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。 disdain for this taxation without representation (socalled because the colonies had no voice in the establishment of the taxes) gave rise to revolts such as the Boston Tea Party. However, even after the Revolutionary War and the adoption of the . Constitution, the main source of revenue for the newly created states was money received from customs and excise taxes on items such as carriages, sugar, whiskey, and snuff. Ine tax first appeared in the United States in 1862, during the Civil War. At that time only about one percent of the population was required to pay the tax. A flatrate ine tax was imposed in 1867. The ine tax was repealed in its entirety in 1872. Ine tax was a rallying point for the Populist party in 1892, and had enough support two years later that Congress passed 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。 三、 在學(xué)期間取得的科技成果 應(yīng)注明課題名稱、參加身份、通過時間、通過方式、評定機構(gòu)等。C.， Relationship approach to marketing in service contexts: Themarketing and anizational behavior interface， Journal of Business Research,Vol 20， 1990， Pages 311. [12] 楊小東 , 陸洪文 . 手機支付數(shù)字簽名的設(shè)計與 實現(xiàn) [J].計算機應(yīng)用 ,2021,22(7):56, 63. [13] Booms, . and Bitner, M. J.， Marketing Strategies and Organization Structuresfor Service Firms， Marketing of Service, American Marketing Association,Chicago， 1981，Pages 4752 [14] 南思 . 通信運營商的手機支付市場研究 —— 以郴州移動手機支付市場研究為例[D].湖南師范大學(xué) ,2021. [15] 崔媛媛 . 移動支付業(yè)務(wù)現(xiàn)狀與發(fā)展分析 [J]. 移動通信 ,2021,31(6):3033. 北京科技大學(xué)本科生畢業(yè) 設(shè)計 （ 論文 ） 21 在 學(xué) 取 得 成 果 一、 在學(xué)期間所獲的獎勵 應(yīng)注明獎勵名稱、授獎機構(gòu)、授獎時間等。 在跨界合作和用戶體驗方面，嘀嘀 打車已開始嘗試新的優(yōu)惠補貼方式，即贈送購物現(xiàn)金券，旨在抵消現(xiàn)金補貼取消后的用戶流失，并且此方式也為打車 APP 行業(yè)的盈利提供了更多可能。 其次，根據(jù)目標(biāo)市場、顧客需求和公司規(guī)劃來制定一個發(fā)展戰(zhàn)略。對 嘀嘀打車 行業(yè)而言，由于其本身具備的渠道特殊性，有很大程度上己經(jīng)決定了產(chǎn)品的渠道策略。 有了好的營銷策略，需要有好的執(zhí)行力。憑借高額的現(xiàn)金補貼，嘀嘀打車均在短時間內(nèi)積累了大量用戶，而隨著產(chǎn)業(yè)的不斷成熟以及補貼力度的逐步減退，打車 APP 市場逐漸進(jìn)入理性發(fā)展時期，下階段的重點則在于提升產(chǎn)品體驗，增強用戶粘性，減輕打車 APP 對現(xiàn)金補貼的依賴；并逐步建立有效的商業(yè)模式以最終實現(xiàn)盈利，探索更豐富的跨界合作模式，引入更多的合作伙伴，豐富產(chǎn)品功能和服務(wù)，提升平臺附加值。 打車軟件廠商加劇擴張，除通過高額補貼的手段快速獲取用戶外，服務(wù)區(qū)域也不斷拓展，嘀嘀打車覆 蓋 178 個城市。最主要的是，完善 APP 軟件的市場規(guī)范，通過工信部或者打車軟件協(xié)會對市場調(diào)查結(jié)果進(jìn)行統(tǒng)計規(guī)范，不斷的提高手機 APP 用戶的道德水平和法律意識，真正的為人們的生活帶來便利。 北京科技大學(xué)本科生畢業(yè) 設(shè)計 （ 論文 ） 18 結(jié) 論 隨著手機 APP 的發(fā)展越來越快，這些軟件涉及了金融、生活、學(xué)習(xí)、工作、交通、旅游等各個方面。最后并根據(jù)發(fā)展戰(zhàn)略進(jìn)行實施，在實施的過程中應(yīng)用 PDCA定律來進(jìn)行實施、調(diào)整和在實施。 騰訊 方面之所以在短時間內(nèi)將嘀嘀打車接入微信，不僅考慮了用戶對于服務(wù)的需求，也看到用戶直接通過微信支付打車費用，為其提供了更具體的支付場景，讓用戶不再被忘帶錢包、零錢不夠等瑣碎的問題困擾。首先， 渠道作為 嘀嘀打車營銷策略 的一個通路，是消費者購買產(chǎn)品的重要場所，渠道選擇的正確與否將極大的影響著產(chǎn)品的銷售。為此， 騰訊公司 使目標(biāo)顧客了解、知道、熟悉、認(rèn) 同、喜歡和偏愛 嘀嘀打車 的市場定位，在顧客心目中建立一致的形象；其次，需通過一切努力強化目標(biāo)顧客的感情來鞏固與市場相一致的形象；最后， 嘀嘀打車 應(yīng)注意當(dāng)目標(biāo)顧客對其市場定位理解出現(xiàn)的偏差或企業(yè)市場定位宣傳失誤造成目標(biāo)顧客模糊、混亂和誤會時，應(yīng)及時矯正與市場定位不一致的形象。所 示。快的打車和嘀嘀打車也因此變得家喻戶曉，兩大巨頭公司的目的已經(jīng)完成，最后的局面竟然是雙贏，移動支付市場已經(jīng)被這兩大巨頭瓜分。 圖 3 打車用戶年齡分布 （ 3） 用戶集中北上廣 個人月收入在 50008000 元之間 ： 打車用戶所在地和月收入分布如 錯誤 !未找到引用源。其次是 3135 歲這一年齡區(qū)間，占比 %。艾瑞調(diào)研數(shù)據(jù) 如 錯誤 !未找到引用源。 按訂單分布分析，來自