【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 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 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。特別是我的論文指導(dǎo)老師馬艷紅在百忙中提出許多的修改意見和建議，使得本文不斷完善，同時對我提出較高的要求，使我受益匪淺。丹特 .渠道分銷 .立信會計出版社， 2022/06 致謝 在北京工商大學(xué)嘉華學(xué)院學(xué)習(xí)的幾年時間里，我得到了嘉華學(xué)院老師的熱情關(guān)懷與無私 幫助。 ，地球村的效應(yīng)越來越大，做為家電界龍頭的西門子要更加注重公司名譽，做好危機處理工作，避免公司不必要的名聲受損以及經(jīng)濟損失。 ，完善產(chǎn)品的不足，這樣的可以最大程度的減少問題的產(chǎn)生，縮減西門子公司的售后成本。適當(dāng)借助權(quán)威機構(gòu)來建立話語的可信度，盡快轉(zhuǎn)移輿論話題，最大程度地稀釋危機的負面影響，阻止社會負面效應(yīng)持續(xù)擴散給企業(yè)帶來不可挽回的損失，將對公司的不利影響降到最低。 從羅永浩怒砸西門子冰箱事件可以看出，西門子危機公關(guān)做的不到位，導(dǎo)致之后西門子公司名譽受損，嚴重影響公司的形象及影響公司產(chǎn)品的銷售。 （ 1）培訓(xùn)人員不到位，提高公司人員的工作素質(zhì) 例如銷售人員的服務(wù)得到顧客一致的好評，則適當(dāng)?shù)慕o予獎勵，若銷售人員的服務(wù)遭到顧客的投訴，甚至導(dǎo)致公司名稱受損，可酌情留用或者辭退。廠家與廠家、廠家與商家之間的這靜藏礴聯(lián)猛可以整合渠道資源，降低成本，減少浪費，提高效率，如多數(shù)西方企業(yè)擁有至少 30 個以上的聯(lián)盟，其中世界 500 強企業(yè)更是達到平均每家約有 60 個主要的戰(zhàn)略聯(lián)盟，這是我國家電行業(yè)營銷渠道未未來發(fā)展方向。一些家電企業(yè)各自建立了自己的渠道網(wǎng)絡(luò)、物流系統(tǒng)，在各省建立了分公司，在分公司下建立了營銷中心或辦事處，形成了龐大的營銷人員隊伍，如 TCL 怒國內(nèi)最早大規(guī)模建設(shè)自有零售終端的家電企業(yè)之一，目前在全國已擁有 8000 多家 零售終端， TCL 通過對渠道的建設(shè)與控制，迅速提高了其家電產(chǎn)品的銷量，但是 34 個銷售分公司， 198 個經(jīng)營部和 1． 2 萬銷售人員，這都需要有足夠的利潤來支撐。 (四 )渠道資源配沒有得到優(yōu)化 當(dāng)前，西門子家電流通企業(yè)的數(shù)量超過了 3． 2 萬家，而美國的家電流通企業(yè)少 于 1000 家，美國的前三大電器零售商的市場占有率已經(jīng)達到 80％以上，我國