【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 Many deductions were repealed, such as a deduction available to twoine married couples that had been used to avoid the marriage penalty (a greater tax liability incurred when two persons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the personal exemption exclusion was increased, an exemption for elderly and blind persons who itemize deductions was repealed. In addition, a special capital gains rate was repealed, as was an investment tax credit that had been introduced in 1962 by President john f. kennedy.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 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。 the explanation of the tax reform act of 1986 was more than thirteen hundred pages long (Pub. L. 99514, Oct. 22, 1986, 100 Stat. 2085). Commerce Clearing House, a publisher of tax information, released a version of the Internal Revenue Code in the early 1990s that was four times thicker than its version in 1953. Changes to the tax laws often reflect the times. The flat tax of 1913 was later replaced with a graduated tax. After the United States entered world war i, the War Revenue Act of 1917 imposed a maximum tax rate for individuals of 67 percent, pared with a rate of 13 percent in 1916. In 1924 Secretary of the Treasury Andrew W. Mellon, speaking to Congress about the high level of taxation, stated, The present system is a failure. It was an emergency measure, adopted under the pressure of war necessity and not to be counted upon as a permanent part of our revenue structure…. The high rates put pressure on taxpayers to reduce their taxable ine, tend to destroy individual initiative and enterprise, and seriously impede the development of productive business…. Ways will always be found to avoid taxes so destructive in their nature, and the only way to save the situation is to put the taxes on a reasonable basis that will permit business to go on and industry to develop. Consequently, the Revenue Act of 1924 reduced the maximum individual tax rate to 43 percent (Revenue Acts, June 2, 1924, ch. 234, 43 Stat. 253). In 1926 the rate was further reduced to 25 percent. The Revenue Act of 1932 was the first tax law passed during the Great Depression (Revenue Acts, June 6, 1932, ch. 209, 47 Stat. 169). It increased the individual maximum rate from 25 to 63 percent, and reduced personal exemptions from $1,500 to $1,000 for single persons, and from $3,500 to $2,500 for married couples. The national industrial recovery act of 1933 (NIRA), part of President franklin d. roosevelt39。 loan amp。 參考文獻(xiàn) [1]張海藩 .軟件工程導(dǎo)論（第五版） [M].北京 :清華大學(xué)出版社 ,2022. [2] (美 ) 戴特爾 .Java 大學(xué)基礎(chǔ)教程 (附光盤第 6 版英文版 )[M].北京 :電子工業(yè)出版社 ,2022. [3]郭宏志 .Android 應(yīng)用開發(fā)詳解 [M] . 北京 :電子工業(yè)出版社 ,2022. [4]Shane Conder Lauren Darcey 著、張魏譯 .Android 移動(dòng)應(yīng)用開發(fā)從入門到精通[M].北京 :人民郵電出版社 ,2022. [5]王向輝 ,張國(guó)印 ,賴明珠 .Android 應(yīng)用程序開發(fā) [M]. 北京 :清華大學(xué)出版社 ,. [6]羅震 .Android 平臺(tái)環(huán)境下應(yīng)用程序架構(gòu)的設(shè)計(jì)與實(shí)現(xiàn) [D].武漢 :華中科技大學(xué) ,2022. [7]周巍 .Android 平臺(tái)下基于 SQLite 數(shù)據(jù)庫(kù)的手機(jī)游戲設(shè)計(jì)與研究 [D].昆明 :昆明理工大學(xué) ,2022. [8]蘇志同 ,石紹坤 .手機(jī)游戲開發(fā)架構(gòu)的研究 [J].計(jì)算機(jī)工程與設(shè)計(jì) .2022,7. 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