【正文】 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, 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 20 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。 18 參考文獻 [1] 鐘京．齊硯新經(jīng)濟靠攏傳統(tǒng)產(chǎn)業(yè) 《科技信息》 2021 年 05期 [2] 程華．臺作聯(lián)盟 《零售業(yè)電子商務 的戰(zhàn)略選擇商業(yè)經(jīng)濟與管理》 2021， (1) [3] 梁旭雯． E— shop 的發(fā)展與零售業(yè)的變革《商業(yè)經(jīng)濟與管理》 2021 ， (4) [4] 價值工程 2021 年 21期 [5] 網(wǎng)易財金 我國電子商務發(fā)展現(xiàn)狀與趨勢分析 [6] 黃顯兵 ． 我國零售業(yè)態(tài)發(fā)展趨勢分析 _第二章零售業(yè)態(tài)發(fā)展歷程 [7] 王德章 ． 中國零售業(yè)態(tài)發(fā)展與零售市場管理 [J]． 商業(yè)研究， 2021，（ 4） [8] 蘇紅梅 ． 我國大型零售業(yè)的發(fā)展戰(zhàn)略探索 [ D]． 北京 :首都經(jīng)濟貿易大學 .2734 [9] 中國統(tǒng)計年鑒 2021~2021． 國家統(tǒng)計局網(wǎng)站 [10] 中國電子商務十二年調查報告 [R](2021)． 中國電子商務 研究中心 [11] 李鼎 ． 1999《電子商務基礎》 ． (首都經(jīng)濟貿易大學出版社 , P84) [12] 李曉東 ． 《電子商務 — 21 世紀全球商務主導模式》 ．（《 國際貿易問題》 2021 年第 3 期 , P16） [13] 希瑟本文的不足沒有面面俱到，只針對分析了大型的傳統(tǒng)零售企業(yè)。在未來，傳統(tǒng)零售業(yè)與電子商務的界限會越來越模糊，或許某一天，我們將很難區(qū)分某一傳統(tǒng)零售業(yè)與其電子商務網(wǎng)站。 未來信息技術的高速發(fā)展和 互聯(lián)網(wǎng) 的加速普及， 電子商務 必將從根本上改變零售的方式和業(yè)態(tài) 。 面對這一系列的問題，傳統(tǒng)零售業(yè)必須抓住電子商務的挑戰(zhàn)與機遇，發(fā)展電子商務，采用線上 +線上的模式，發(fā)展自身優(yōu)勢，進行業(yè)務轉型。 電子商務對傳統(tǒng)零售業(yè)的影響有以下幾個方面。 融合經(jīng)營模式 傳統(tǒng)零售業(yè)發(fā)展電子商務不僅僅需要考慮網(wǎng)站的銷售，同時也要考慮門店的銷售，所以在商品定價上，線上商品的價格與線下商品的價格差異不能過大，前 期傳統(tǒng)零售業(yè)可以利用價格吸引顧客，推廣鼓勵網(wǎng)絡銷售，但是在推廣成功后必須考慮線上線下價格的一致性，不能讓線上銷售過分影響到線下的正常銷售，并且在人員管理方面，不僅需要管理門店的經(jīng)營同時也需要管理網(wǎng)站的經(jīng)營，人才的綜合性要求比較高，管理的綜合性要求也比較高。目前用的比較多的方式是上海翼碼的電子憑證，也就是說在線上訂購產(chǎn)品或者服務以后，消費者將會收到一條包含二維碼的彩信，購買者可以憑借這條彩信到服務網(wǎng)點經(jīng)專業(yè)設備驗證通過后，即可享受對應的服務。 第三種方法可以建設網(wǎng)上商城，開展各種促銷和預付款的形式，線上主要負責銷售線下負責服務，這形式適合本地化服務企業(yè)。這種模式的好處就在于可以線上和線下店鋪一一對應，但是其投入大，推廣力度大。最早的 O2O 模式早在團購網(wǎng)站興起時就已經(jīng)開始出現(xiàn)，只不過消費者的團購概念中團購商品都是臨時性的促銷，而不是長時間的線上線下的融合，而在 O2O 網(wǎng)站上，只要網(wǎng)站與商家持續(xù)合作，該商家的商品就會一直促銷下去， O2O 的商家都具有線下的實體店，而在團購模式中的商家則不一定。 二、 具體發(fā)展模式 — 線上 +線下 (O2O 模式 ) O2O 即 Online To Offline，它的意思是將線下商務的機會與互聯(lián)網(wǎng)結合在了一起，讓 互聯(lián)網(wǎng)成為線下交易的前臺。這樣，傳統(tǒng)零售商可以逐漸形成網(wǎng)上商務與店鋪商務并重，兩者相互促進相互補充的局面。傳統(tǒng)商家現(xiàn)在占據(jù)的品牌優(yōu)勢可以進一步移植到網(wǎng)上，自己的網(wǎng)上商店可較容易地獲得消費者的認同。一些大型連鎖商業(yè)企業(yè)均已成立自己的配送中心 , 可以容易地從事這種業(yè)務。信息服務商不只是在網(wǎng)上銷售商品 , 而是通過更好地滿足顧客的需要 , 與顧客建立長期的交易關系 , 獲取長期經(jīng)濟利益。事實上 , 象亞馬遜這類的網(wǎng)上商店就是信息服務商 , 亞馬遜并不出版圖書 , 只是將眾多的圖書放在網(wǎng)上銷售 ,因此也屬于中間商。信息服務商則通過提供信息服務獲取利益。由于互聯(lián)網(wǎng)變成了信息的海洋 , 人們想迅速獲得所需要的商品信息并進行選擇是非常困難的。 第二節(jié) 利用電子商務的優(yōu)勢 一、 業(yè)務轉型 適應電子商務的發(fā)展實現(xiàn)業(yè)務轉型 如前所述 , 電子商務使傳統(tǒng)中間商的地位下降 , 傳統(tǒng)零售商可以適應這一變化實現(xiàn)以下的業(yè)務轉型 : ①由傳統(tǒng)中間商轉變?yōu)樾畔⒎?( 中間 ) 商，作為傳統(tǒng)中間商 , 其存在的意義在于拉近了消費者與產(chǎn)品的距離。并要重視加快 配送中心 的建設。連鎖經(jīng)營的三種類型，即在營連鎖、 特許連鎖 和自愿連鎖，每一種類型都有其實施的條件，也有其利弊。實行連鎖經(jīng)營不僅僅需 要根據(jù)企業(yè)自身情況選擇正確的經(jīng)營模式，還需要對目標市場進行更準確的定位，這樣才能更好的發(fā)揮連鎖經(jīng)營的作用，才能更好的樹立企業(yè)的形象和特點，占領市場。借鑒國外 零售業(yè) 先進的管理經(jīng)驗實行連鎖化經(jīng)營，以達到 規(guī)模經(jīng)濟效應 ，節(jié)約成本，提高標準化程度。運用現(xiàn)代高新技術實現(xiàn)知識管理是企業(yè)電子商務成功的保證，也是企業(yè)昌盛不衰的保證。如今面對日益嚴峻的競爭態(tài)勢，商業(yè)企業(yè)的管理創(chuàng)新就更為重要。任何企業(yè)都需要知識管理，商業(yè)