畢業(yè)論文-互聯(lián)網(wǎng)金融對(duì)商業(yè)銀行的影響研究(參考版)
2025-01-15 09:32本頁(yè)面
【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 prepayment or the withholding of taxes from paychecks, the taxpayer is entitled to a refund from the IRS. If the amount of tax owed is more than what has already been paid, the taxpayer must pay the difference to the IRS. Calculating the gross ine of restaurant employees whose ine is partially derived from gratuities left by customers has led to disputes with the IRS and employers over how much they should contribute in federal 17 insurance contribution act (fica) taxes. Although customers pay these tips directly to employees, federal law deems the tips to have been wages paid by the employer for FICA tax purposes. Employers are imputed to have paid large sums of money they never handled and for which they no way of ascertaining the exact amount. The Supreme Court, in United States v. Fior D39。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 16 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。只有通過政府部門、我國(guó)商業(yè)銀行等傳統(tǒng)金融機(jī)構(gòu)和互聯(lián)網(wǎng)企業(yè)的三方合力，不斷完善互聯(lián)網(wǎng)金融模式在我國(guó)的發(fā)展，才能使互聯(lián)網(wǎng)金融產(chǎn)業(yè)成為促進(jìn)經(jīng)濟(jì)社會(huì)發(fā)展的重要助力。二是互聯(lián)網(wǎng)金融企業(yè)加強(qiáng)行業(yè)滲透，通過跨界打造跨界戰(zhàn)略聯(lián)盟，同時(shí)注重風(fēng)險(xiǎn)控制，保證健康、可持續(xù)發(fā)展。但任何一種創(chuàng)新都伴隨風(fēng)險(xiǎn)，如何保證互聯(lián)網(wǎng)金融模式的快速、健康和可持續(xù)發(fā)展，這就需要：一是 政府加強(qiáng)引導(dǎo)和規(guī)范。 4 結(jié)論 13 本研究在對(duì)互聯(lián)網(wǎng)金融基本理論闡述基礎(chǔ)上，分析目前互聯(lián)網(wǎng)金融發(fā)展現(xiàn)狀、現(xiàn)存模式及其存在問題，并提出相應(yīng)的解決對(duì)策及互聯(lián)網(wǎng)金融未來發(fā)展前景。根據(jù)上面的闡述，本文認(rèn)為企業(yè)建立客戶動(dòng)態(tài)資源管理系統(tǒng)主要也是針對(duì)加強(qiáng)
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