【正文】 nsions 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 The ine tax was repealed in its entirety in 1872.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。（乙方） 壁畫、室內(nèi)裝修、蒙具、VCD等教材生活設(shè)施：（乙方）洗衣機、吹風機、碗筷等全套設(shè)施（乙方）教師招聘、工資（乙方）幼兒園執(zhí)照等相關(guān)證件（三）合約期（10年以上）十、實操運營方案內(nèi)容（一）規(guī)范收費, 附表3（另擬）（二）薪資待遇另外見薪資待遇標準表，附表4職工薪資表（三）管理機制幼兒園職員職能（另擬文件一）激勵機制（另擬文件二）管理章程（另擬文件三）（四）教學規(guī)劃幼兒園目標：全能素質(zhì)教育，培育德、智、體、美全面發(fā)展，身心健康，同時找到并培養(yǎng)孩子的特長，做孩子的良師家長的益友，讓孩子快樂的學習和成長。100=1200元/期/生目標定價405+1200247。）二級標準園：實現(xiàn)標準VI、團隊二標準園（5萬元升級獲得園長、全國培訓，標準團隊訓練一套。幼兒園現(xiàn)有學生人數(shù)=本幼兒園每生的邊際成本收費標準—每生邊際成本＞0，幼兒園盈利收費標準—每生邊際成本＜0，幼兒園虧損 按贏利目標：對幼兒收費定價，提供四級幼兒園品質(zhì)定位一級標準園：實現(xiàn)標準VI、環(huán)境、教學、團隊四標準園（30萬元升級獲得園長、全國）培訓，標準環(huán)境、標準課程、標準團隊訓練一套。2=135元/生/月每生每學期的經(jīng)費成本為：135元/生/月6=810元一般幼兒園的成本是三項成本各占三分之一附：《幼兒園成本指標表》三項成本合計每位學生每月的成本為月生均成本：200元/生/月+70元/生/月+135元/生/=405元/生/月每位學生每月的成本為學期月生均成本：900元/生/月+420元+810元/生/月=2130元/生/學期分析：幼兒園月邊際成本：按月收費的幼兒園，低于405元收費的幼兒園是虧損園或五覺環(huán)境不標準的園幼兒園學期邊際成本：按學期收費的幼兒園，低于2130元收費的幼兒園是虧損或五覺環(huán)境不標準的園注：隨各地老師工資和房租水平的不同，這兩個指標會隨之變化。10個學生=200元/生/學期可以想象低于900元/學期收費的幼兒園必須是公辦園，房屋是免租金，辦學經(jīng)費是財政撥款的。2—5年內(nèi)，幼兒園趨于成熟，隨著孩子的增加，可擴辦幼兒園，也可在其他村莊開辦分園或開辦連鎖園，還可以增加特長培訓項目等等。注重感官教育，讀、寫、算的練習，實際生活練習。蒙臺梭利認為，“環(huán)境無疑在生命的現(xiàn)象中是第二位的因素，它能改變，包括助長和抑制，但它從來不能創(chuàng)造。1909年蒙臺梭利根據(jù)對“兒童之家”經(jīng)驗的總結(jié)，寫出《蒙臺梭利方法》一書。她的第一份工作是在精神病治療所，后來成了智力障礙兒童學校的校長。3. 蒙氏教育的教學瑪麗亞?蒙臺梭利（Maria Montessori 1870—1952）被稱為20世紀最杰出的幼兒教育家。（3）學生管理，建立學生檔案，各學期體檢，并詳細記錄每個學生的檔案，每個班老師與老師建立的互動群等，實現(xiàn)家校合一的溝通暢通。一年內(nèi)形成自己的完善的管理模式。五、 前景規(guī)劃1. 裝修和園區(qū)文化學習國外幼兒園，如裝修方面，可以采用大氣的噴繪，凸顯高檔，室內(nèi)設(shè)計和設(shè)施采用安全和新穎的，從細節(jié)著手，塑造園區(qū)文化?！　碜愿偁帉κ值娘L險，如能在價格、辦園特色、教學質(zhì)量上下功夫，應(yīng)會好于競爭對手。反之，這三個工作做到家，就能獲得家長的信任，幼兒園也就成功了一半。對于幼兒園最重要的是衛(wèi)生條件、意外事故防范和疾病的防治。這種風險不僅來自與競爭對手和景氣變動，還來自于經(jīng)營本身。(6)舉辦游園活動(7)各種比賽活動(8)網(wǎng)站宣傳4. 規(guī)范教學取得辦園許可證，園幼雙方都會得到保護，也會取得家長的信任。采用以上的促銷手段，投資不大，但對吸引家長、擴大知名度很有效果?！　?. 入學條件打造高檔校園，對學生和老師的高標準，營造優(yōu)雅的幼兒園文化很重要，所以，對學生的入學提出了要求。地點顯眼，周圍環(huán)境安全也是吸引家長的一個重要因素。為了便于比較，我