题目内容
设两个关系C和SC如下，它们的主键分别为C#和(S#，C#)，在关系SC中除属性 GRADE的数据类型是整数型，且允许空值外，其他属性的数据类型都是字符型。若要向关系SC执行插入操作，下面给出的四个元组中()元组可以被插入。
查看答案
搜索结果不匹配？点我反馈
更多问题
A．The reception is a fairly large one.B．There are few guests.C．The parents cannot affo
Many strict naturalists' attitudes towards the categorizing of naturalists might be
一次凭证是只记录一项经济业务或同时记录若干同类经济业务，并在经济业务发生或完成时一次填制完毕的原始凭证。如收发料凭证汇总表。 ()
Income Taxes
We generally don't think much about taxes except during the annual tax season. It's probably the most dreaded time of the year for millions of Americans, yet we circle it on our calendars along with holidays and birthdays. But little joy is connected to April 15, which is the deadline for filing tax forms.
The American tax system is a huge machine with a tax code that seems more complex than rocket science. In this article, we will take a look at the history of income taxes in the United States, examine the process of individual income taxation.
Taxes in Early America
Taxes have always left a sour taste in the mouth of American citizens. This national hatred for taxes dates hack to the tax burden placed on the American colonies by Great Britain. Colonists were taxed for every consumer good, from tea and tobacco to legal documents. This "taxation without representation" led to many revolts, such as the Boston Tea Party, in which colonists dumped tea into the Boston Harbor rather than pay the tax on it.
Although the American colonists fought for independence from British rule and British taxes, once the United States government formed, its main source of revenue was derived from placing customs and excise taxes on the same items that were taxed by Great Britain. In 1812, in an effort to support an expensive war effort, the U.S. government imposed the first sales tax, which was placed on gold, silverware, jewelry and watches. In 1817, internal taxes were terminated and the government relied on tariffs to support itself. It wasn't until 1862 that the United States imposed the first national income tax.
To support the Union Army, Congress passed tax laws in both 1861 and 1862. The office of Commissioner of Internal Revenue was established by the Tax Act of 1862, which stated that the commissioner would have the power to levy and collect taxes. The office was also given the authority to seize property and income in order to enforce the tax laws. These powers remain pretty much the same today, although the Internal Revenue Service (IRS) will tell you that enforcement tactics have been toned down a bit.
The First Income Tax
In 1863, the federal government collected the first income tax. This graduated tax was similar to the income tax we pay today. Those who earned $600 to $10,000 per year paid at a rate of 3 percent. A higher rate was paid by those who earned in excess of $10,000. A flat-rate tax was imposed in 1867. Five years later, in 1872, the national income tax was repealed(撤销) altogether.
Spurned on by the Populist Party's 1892 campaign, Congress passed the Income Tax Act of 1894. This act taxed 2 percent of personal income that was more than $ 4,000, which only affected wealthiest citizens. The income tax was short-lived, as the U.S. Supreme Court struck it down only a year after it was enacted. The justices wrote that, in their opinion, the income tax was unconstitutional because' it failed to abide by a constitutional guideline. This guideline required that any tax levied directly on individuals must be levied in proportion to a state's population.
In 1913, the income tax became a permanent part of the U.S. government. Congress avoided the constitutional roadblock mentioned above by passing a constitutional amendment. The 16th Amendment reads, "The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several states, and without regard to any census or enumeration(列举)." The 16th Amendment gave the government the power to levy taxes on individuals regardless of state population. The Underwood Tariff Act of 1913 included an income-tax section that initiated the system we use today. During World War II, the federal government began withholding taxes, also known as the pay-as-you earn taxation system. This gave the govern
微信支付 
支付宝支付