【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 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。此次畢業(yè)論文才會順利完成。這里我向 周啟紅 老師致以最真誠的感謝。 周啟紅 老師平日里工作繁忙，卻總是在百忙之中督促我完成畢業(yè)設計，還給我們上課。David C .Yen. 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The TransportationResarch Board 84th Annual Meeting, Washingon, DC, 2021. 南昌理工學院畢業(yè)生論文 19 致謝 對于本次 畢業(yè)設計，在論文選題時我就選擇了華天科技集團股份有限公司資本結構優(yōu)化研究。 研究華天集團的資本結構優(yōu)化問題，對于完善上市公司資本結構，從而提高公司經(jīng)營水平和治理水平，具有很強的現(xiàn)實意義。 d)通過對企業(yè)最佳資本結構方程的運用，計算得出 %的資產(chǎn)負債率是華天集團靜態(tài)最佳資本結構比例，也是華天集團實現(xiàn)公司價值最大化的資本結構比例。 c)負債結構中，流動負債和長期負債應控制在一定的比例。 南昌理工學院畢業(yè)生論文 16 總 結 本文在系統(tǒng)回顧和研究資本結構理論的基礎上，對華天科技股份有限公司的資本結構現(xiàn)狀進行了剖析，在分析過程中采用了理論研究與企業(yè)實踐相結合、橫向比較與縱向比較相結合、因素分析與戰(zhàn)略分析相結合的方法，