惠民致遠(yuǎn)實(shí)驗(yàn)學(xué)校視導(dǎo)檢查匯報(bào)材料

1、惠民致遠(yuǎn)實(shí)驗(yàn)學(xué)校視導(dǎo)檢查匯報(bào)材料尊敬的各位領(lǐng)導(dǎo)，首先感謝你們駕臨致遠(yuǎn)實(shí)驗(yàn)學(xué)校檢查指導(dǎo)工作！我校現(xiàn)有在校生1000多人，專任教師75人。其中研究生學(xué)歷5名，本科45名，專科25名。本學(xué)期以來(lái)，我們嚴(yán)格遵守國(guó)家各項(xiàng)教育教學(xué)法規(guī)，積極探索教學(xué)教學(xué)規(guī)律，以“每個(gè)孩子都很重要”為核心教育理念，充分尊重、信任每一個(gè)孩子，拼搏奮進(jìn)、求真務(wù)實(shí)，各項(xiàng)工作都取得了一定的成績(jī)，下面向各位領(lǐng)導(dǎo)簡(jiǎn)要匯報(bào)一下，不足之處敬請(qǐng)各位領(lǐng)導(dǎo)批評(píng)指正。一、以提高教學(xué)質(zhì)量為中心，加強(qiáng)常規(guī)管理。1.嚴(yán)格執(zhí)行教學(xué)六認(rèn)真要求，強(qiáng)化教學(xué)常規(guī)的落實(shí)。一是加強(qiáng)課堂常規(guī)巡查力度，規(guī)范課堂教學(xué)，杜絕遲到、中途外出、接打手機(jī)、無(wú)案上課、坐教等等課堂違規(guī)

2、行為，確保課堂效果。二是各教研組，教師要嚴(yán)格按課標(biāo)要求，制定切實(shí)可行的教學(xué)工作計(jì)劃，月課程計(jì)劃及周計(jì)劃。三是改進(jìn)備課模式，提高備課效率，減少無(wú)效重復(fù)勞動(dòng)。四是規(guī)范作業(yè)要求。備課組統(tǒng)一作業(yè)量、作業(yè)薄本、作業(yè)格式；精心選擇和設(shè)計(jì)；作業(yè)要做到有發(fā)必收、有收必批、有批必評(píng)、有錯(cuò)必究，批改認(rèn)真、符號(hào)規(guī)范。五是各教師要根據(jù)本年級(jí)的實(shí)際情況，繼續(xù)切實(shí)抓好分層輔導(dǎo)與“提優(yōu)補(bǔ)差”工作，要針對(duì)學(xué)習(xí)基礎(chǔ)不同的學(xué)生早作安排，實(shí)施有計(jì)劃、有步驟、有目標(biāo)的課外輔導(dǎo)，輔導(dǎo)要講質(zhì)量、重實(shí)效?？沙浞掷脤W(xué)生資源，做好輔導(dǎo)工作。2.修訂、完善教學(xué)六認(rèn)真檢查制度、教學(xué)常規(guī)績(jī)效發(fā)放辦法、教師量化考核方案、教學(xué)成績(jī)獎(jiǎng)懲方案等等各項(xiàng)管理

3、制度和考核方案，使之更科學(xué)、合理、規(guī)范，更能充分發(fā)揮和調(diào)動(dòng)教師的工作積極主動(dòng)性。3嚴(yán)格執(zhí)行教學(xué)常規(guī)的月查月結(jié)制度。本學(xué)期，我們對(duì)備課、作業(yè)批改和布置、質(zhì)量檢測(cè)、學(xué)生輔導(dǎo)等等做出了明確具體要求，每月組織人員進(jìn)行集中檢查，并把檢查結(jié)果進(jìn)行公布，檢查情況給予反饋，考核結(jié)果計(jì)入教師量化考核。教學(xué)常規(guī)檢查本著求真務(wù)實(shí)的原則，絕不搞形式，只要查就要查出問(wèn)題、發(fā)現(xiàn)亮點(diǎn)，絕不能不疼不癢，敷衍了事。除去每月集中檢查外，學(xué)校還組織人員對(duì)教學(xué)常規(guī)存在問(wèn)題的教師進(jìn)行進(jìn)行有針對(duì)性的隨機(jī)檢查，實(shí)行 “問(wèn)題跟蹤”制度，限期整改，回訪檢查。二、加強(qiáng)校本研修，提高工作效率。1.充分發(fā)揮教研組的職能作用。各教研組學(xué)期初根據(jù)學(xué)校工

4、作計(jì)劃制定了切實(shí)可行的教研活動(dòng)計(jì)劃，開(kāi)展系列專題教研活動(dòng)。教研組每周召開(kāi)一次主題教研活動(dòng)，教研組長(zhǎng)每次活動(dòng)都要制定好實(shí)實(shí)在在的活動(dòng)計(jì)劃、安排好活動(dòng)內(nèi)容、活動(dòng)方式（理論學(xué)習(xí)、觀課議課、經(jīng)驗(yàn)交流）、活動(dòng)時(shí)間、活動(dòng)地點(diǎn)，并做好活動(dòng)記錄和資料的整理與積累，活動(dòng)開(kāi)展比較踏實(shí)。2.開(kāi)展各種形式的課堂教學(xué)研討活動(dòng)。我們每周一個(gè)聽(tīng)評(píng)課活動(dòng)主題，本學(xué)期先后開(kāi)展了優(yōu)秀課堂觀摩研討、外出教師學(xué)習(xí)匯報(bào)、高效課堂研討及數(shù)學(xué)、語(yǔ)文、品德、科學(xué)優(yōu)質(zhì)課評(píng)選等等活動(dòng)。每次聽(tīng)評(píng)課，學(xué)校從本學(xué)科任課教師、教研組長(zhǎng)、主任到校長(zhǎng)，高度重視、全部參與。聽(tīng)課后都及時(shí)組織評(píng)課活動(dòng)，并且要求教師寫(xiě)出反思和改進(jìn)措施，活動(dòng)開(kāi)展的非常扎實(shí)、有效，促

5、進(jìn)了教師課堂水平的提高，特別是加速了年輕教師的成長(zhǎng)步伐。3.積極參加上級(jí)教研培訓(xùn)活動(dòng)。上學(xué)期，我們順利承辦區(qū)域班主任工作論壇，積極參與區(qū)域互查活動(dòng)。這兩項(xiàng)活動(dòng)安排妥當(dāng)、準(zhǔn)備精心，效果顯著，得到教研室領(lǐng)導(dǎo)的充分肯定。本學(xué)期，我們精心準(zhǔn)備、積極參與了北區(qū)域的高效課堂展示。因?yàn)槲覀冎匾暸c上級(jí)部門的和兄弟單位的交流和聯(lián)系，我們逐漸融入惠民教育這個(gè)團(tuán)體，并和兄弟單位與上級(jí)業(yè)務(wù)主管部分建立了比較良好的關(guān)系,對(duì)我們各項(xiàng)工作促進(jìn)很大。4.積極開(kāi)展高校課堂的研討，探索和構(gòu)建高效課堂教學(xué)模式。提高課堂效率、打造高效課堂是學(xué)校內(nèi)涵發(fā)展必走之路。我們個(gè)別學(xué)科之所以教學(xué)質(zhì)量不理想，就是因?yàn)檎n堂效率低、學(xué)習(xí)效果差，造成學(xué)

6、生雖在校時(shí)間長(zhǎng)，有效學(xué)習(xí)時(shí)間卻很短，時(shí)間資源被大量浪費(fèi)。要想使時(shí)間長(zhǎng)真正成為我們的優(yōu)勢(shì)，必須要提高課堂教學(xué)質(zhì)量和效率。本學(xué)期，根據(jù)我校實(shí)際，借鑒其他學(xué)校的成功經(jīng)驗(yàn)，我們制定了數(shù)學(xué)學(xué)科的“自主探究、合作互動(dòng)”的教學(xué)模式，語(yǔ)文學(xué)科的“精雕細(xì)琢讀為本，小組合作堂堂清”教學(xué)模式，品德學(xué)科的“自主探究、合作整合”，并組織了高效課堂模式學(xué)習(xí)、高效課堂模式觀摩和研討、高效課堂模式推廣等活動(dòng)，老師在學(xué)習(xí)、探討和實(shí)踐過(guò)程中課堂教學(xué)水平也得到了提升。5.積極開(kāi)展多種形式的校本教研活動(dòng)。上學(xué)期我們先后組織了教師備課展評(píng)、優(yōu)秀教學(xué)設(shè)計(jì)評(píng)選、一師一優(yōu)課等校級(jí)教研活動(dòng)，組織老師積極參與骨干教師評(píng)選、論文評(píng)選等等縣級(jí)以上教

7、研活動(dòng)，以教研組為單位的主體教研活動(dòng)和以備課組為單位的集體備課常抓不懈。本學(xué)期，我們新教育實(shí)驗(yàn)學(xué)校的審批和實(shí)驗(yàn)項(xiàng)目的開(kāi)展為契機(jī)，開(kāi)展了新教育活動(dòng)的探索和實(shí)踐，這對(duì)我校教研水平的提高，教師專業(yè)成長(zhǎng)的促進(jìn)、教師職業(yè)幸福指數(shù)的提高對(duì)起到很大的作用。 三、加大教師培訓(xùn)力度，熔煉教師隊(duì)伍，提高教師素質(zhì)，打造一流的教師隊(duì)伍。本學(xué)期我們堅(jiān)持“骨干帶動(dòng)、同伴互助、自我反思、自主發(fā)展”的策略，采取多項(xiàng)措施，促進(jìn)教師專業(yè)化成長(zhǎng)。1.請(qǐng)進(jìn)來(lái)、走出去，博采眾家之長(zhǎng)。為促進(jìn)教師加快成長(zhǎng)，學(xué)校本著更加開(kāi)放的心態(tài)，加強(qiáng)了與外界的合作和交流。學(xué)校充分利用所依托的教育資源，通過(guò)專家講座、引課入校、外出聽(tīng)課、外出參觀等等形式，為

8、教師創(chuàng)造學(xué)習(xí)、觀摩研討的機(jī)會(huì)，多渠道提高教師的課堂教學(xué)水平和綜合業(yè)務(wù)素質(zhì)。本學(xué)期，我們積極參加上級(jí)部門組織的各種培訓(xùn)研討活動(dòng)，開(kāi)學(xué)僅2個(gè)多月，我們派出外出學(xué)習(xí)的教師多大30多人次。10月份，學(xué)校開(kāi)展了“名師、名校長(zhǎng)送教活動(dòng)”，邀請(qǐng)高靑雙語(yǔ)學(xué)校部分名師送教到校，并聆聽(tīng)了包校長(zhǎng)做了關(guān)于教育教學(xué)的個(gè)專題講座，讓教師近距離與專家、名師對(duì)話交流，享受了先進(jìn)理念熏陶。11月份，學(xué)校組織學(xué)校中層和部分骨干教師到德州夏津雙語(yǔ)、江蘇宿遷雙語(yǔ)學(xué)校等等名校進(jìn)行了參觀學(xué)習(xí)?？傊?，學(xué)校在促進(jìn)教師專業(yè)成長(zhǎng)上不惜資金、不遺余力，我校青年教師成長(zhǎng)非?？欤F(xiàn)在，我校已擁有市教學(xué)能手1人，縣級(jí)教學(xué)能手10名，縣學(xué)科帶頭人5名.2

9、.實(shí)施青藍(lán)工程，落實(shí)幫扶制度，提高新教師教學(xué)水平。本學(xué)期繼續(xù)在教師中開(kāi)展“傳幫帶”活動(dòng)，實(shí)現(xiàn)以“老”帶“新”，幫助新教師快速掌握新教法，提升業(yè)務(wù)水平。學(xué)校在上學(xué)期基礎(chǔ)上完善了的活動(dòng)方案，給新老教師定目標(biāo)、定任務(wù)，簽到責(zé)任狀，并制定了相應(yīng)的考核措施，促使該項(xiàng)工作能實(shí)實(shí)在在的抓到實(shí)處，使我們的青年教師得到了盡快成長(zhǎng)。3.加強(qiáng)崗位練兵。一是繼續(xù)加強(qiáng)了教師的基本功訓(xùn)練，本學(xué)期繼續(xù)扎實(shí)抓好“兩筆一話”，爭(zhēng)取每位教師都能寫(xiě)一手漂亮的鋼筆字、粉筆字，說(shuō)一口標(biāo)準(zhǔn)的普通話。11月份，為積極倡導(dǎo)全校教師勤練教學(xué)基本功，根據(jù)學(xué)期初工作的安排，本著“全員參與、崗位練兵、提升素養(yǎng)、展示風(fēng)采”的宗旨，舉辦了教師毛筆書(shū)法比

10、賽，促進(jìn)了教師專業(yè)成長(zhǎng)，提高教師綜合素養(yǎng)。二是以課堂大比武為平臺(tái)，深入開(kāi)展課堂教學(xué)評(píng)比活動(dòng)，喚醒教師比、學(xué)、趕、幫、超的意識(shí)與行動(dòng)，激發(fā)他們的教學(xué)熱情，切實(shí)提高教學(xué)技能和技巧，促進(jìn)了教師專業(yè)發(fā)展。4加大對(duì)骨干教師的培訓(xùn)力度。對(duì)工作有熱情、發(fā)展有潛力的教師，學(xué)校盡全力為他們創(chuàng)造和爭(zhēng)取進(jìn)修提高的機(jī)會(huì)，提供搭建登臺(tái)亮相、施展才華的舞臺(tái)，使更多教師脫穎而出，帶動(dòng)教師整體水平的提高?，F(xiàn)在我校有1位市骨干教師培養(yǎng)對(duì)象，20多人申請(qǐng)加入縣骨干教師培養(yǎng)對(duì)象范圍，骨干教師隊(duì)伍得到鍛煉和系統(tǒng)培訓(xùn)，專業(yè)成長(zhǎng)成長(zhǎng)很快。5制定教師讀書(shū)計(jì)劃，鼓勵(lì)教師多讀書(shū)，不斷豐富自己知識(shí)的積累，提高專業(yè)和文化素質(zhì)。每位教師每學(xué)期至少要

11、讀2本以上教育教學(xué)方面的專注，每月至少1000字的讀書(shū)筆記。學(xué)校每學(xué)期至少開(kāi)展一次全校性教師讀書(shū)沙龍活動(dòng)，搞一次讀書(shū)比較展評(píng)，并把這項(xiàng)工作納入教師考核，促進(jìn)教師多讀書(shū)、積淀文化、提升內(nèi)涵，走上教師成長(zhǎng)的有效之路，逐步使讀書(shū)成為教師的自覺(jué)行為和習(xí)慣。6.加強(qiáng)實(shí)踐與反思，倡導(dǎo)勤思、多寫(xiě)。教師每周都要對(duì)自己的工作進(jìn)行反思和小結(jié)，反思和校級(jí)要實(shí)實(shí)在在，不搞形式，不說(shuō)套話。學(xué)校還鼓勵(lì)教師積極撰寫(xiě)教育敘事、典型教學(xué)案例、論文、教學(xué)隨筆等等，把撰寫(xiě)文章作為促進(jìn)自我成長(zhǎng)的抓手。7.、通過(guò)師德演講比賽、學(xué)生評(píng)教等方式，加強(qiáng)教師職業(yè)道德建設(shè)。 五、構(gòu)建科學(xué)、合理、長(zhǎng)效的教學(xué)質(zhì)量保障體系。1.建立完整、周密的教學(xué)質(zhì)

12、量檢查體系，確保教學(xué)內(nèi)容的周清月結(jié)。及時(shí)有效的查缺補(bǔ)漏確實(shí)是提高教學(xué)質(zhì)量的非常有效的手段，它可以及時(shí)發(fā)現(xiàn)教學(xué)中存在問(wèn)題，及時(shí)研究和改進(jìn)教學(xué)方法和策略，對(duì)學(xué)生存在問(wèn)題進(jìn)行補(bǔ)救。所以，建校以來(lái)，我們始終堅(jiān)持實(shí)行單元過(guò)關(guān)、周測(cè)月考制度，并不斷進(jìn)行探索、改進(jìn)和完善，趨利避害、揚(yáng)長(zhǎng)避短。逐步形成了具有致遠(yuǎn)特色的一整套質(zhì)量檢測(cè)體系。 2.建立科學(xué)、合理、完善的教學(xué)質(zhì)量評(píng)價(jià)體系，充分調(diào)動(dòng)教師工作的積極主動(dòng)性。教學(xué)質(zhì)量的提高是一個(gè)系統(tǒng)的工程，影響教學(xué)質(zhì)量提高的因素很多，其中教師的工作態(tài)度和責(zé)任心卻是非常重要的因素。而轉(zhuǎn)變教師工作態(tài)度除去師德教育外，最有效的手段就是把每個(gè)教師的切身利益和教學(xué)質(zhì)量緊緊捆綁在一起，

13、讓教師有“要我干”變?yōu)椤拔乙伞薄榇?，我們結(jié)合學(xué)校實(shí)際，充分發(fā)揮學(xué)校體制靈活的優(yōu)勢(shì)，制定了致遠(yuǎn)實(shí)驗(yàn)學(xué)校教學(xué)成績(jī)獎(jiǎng)懲方案，每學(xué)期分兩次根據(jù)教師教學(xué)質(zhì)量進(jìn)行獎(jiǎng)懲。通過(guò)獎(jiǎng)懲，增強(qiáng)了教師的危機(jī)意識(shí)、責(zé)任感和上進(jìn)心，調(diào)動(dòng)了他們工作的積極主動(dòng)性。3.定期進(jìn)行成績(jī)表彰，營(yíng)造濃厚學(xué)風(fēng)。每次考試，學(xué)校都要對(duì)學(xué)生進(jìn)行各種形式的表彰和獎(jiǎng)勵(lì)，以激發(fā)學(xué)生學(xué)習(xí)的積極主動(dòng)性。單元檢測(cè)和周測(cè)，有任課教師根據(jù)成績(jī)對(duì)學(xué)生進(jìn)行口頭表?yè)P(yáng)。月考和期中考試有學(xué)校通過(guò)召開(kāi)成績(jī)表彰會(huì)、發(fā)放獎(jiǎng)狀和獎(jiǎng)品、張貼喜報(bào)等方式對(duì)學(xué)習(xí)成績(jī)優(yōu)秀的學(xué)生予以表彰和獎(jiǎng)勵(lì)。期末考試學(xué)校根據(jù)獎(jiǎng)學(xué)金制度，對(duì)學(xué)生進(jìn)行現(xiàn)金獎(jiǎng)勵(lì)多。通過(guò)各種形式的表彰和獎(jiǎng)勵(lì)，學(xué)生學(xué)習(xí)熱情更

14、加高漲，營(yíng)造了良好的學(xué)風(fēng)。六、充分挖掘校內(nèi)外資源，抓好學(xué)校特色工作，積淀學(xué)校內(nèi)涵。1.抓好寫(xiě)字教學(xué)，學(xué)生人人都能寫(xiě)一手規(guī)范字。本學(xué)期，在全校實(shí)施“練字工程”，從坐姿、寫(xiě)字、筆畫(huà)等基礎(chǔ)入手，開(kāi)發(fā)寫(xiě)字校本課程，購(gòu)買練字摹本，印制練字專用紙，通過(guò)“日日練”、“周周結(jié)”、“月月評(píng)”等，增強(qiáng)學(xué)生練字的實(shí)效性，調(diào)動(dòng)其積極性，大幅度提高學(xué)生寫(xiě)字水平，消滅不規(guī)范字，使學(xué)生書(shū)寫(xiě)成為學(xué)校鮮明的特色。2.開(kāi)展經(jīng)典誦讀活動(dòng)，創(chuàng)建書(shū)香校園。學(xué)校將秉承“讀書(shū)修身，厚積成才”的理念，制定專門的活動(dòng)方案，努力營(yíng)造書(shū)香校園，提升師生的人文素養(yǎng)，成為書(shū)香濃郁的校園。3.實(shí)施大課間活動(dòng)方案，積極開(kāi)展陽(yáng)光體育活動(dòng)，調(diào)節(jié)學(xué)生身心，增強(qiáng)

15、學(xué)生體質(zhì)，豐富學(xué)生生活。4.完善致遠(yuǎn)學(xué)校課外活動(dòng)興趣小組活動(dòng)方案，制定和完善課外活動(dòng)興趣小組的管理、考核和成果鑒定方案，規(guī)范管理，使活動(dòng)開(kāi)展的有序、有效、有顯著的活動(dòng)成果。我們工作還存在很多的問(wèn)題和不足，我們要做的事還很多，也希望在座各位領(lǐng)導(dǎo)對(duì)我們的工作多關(guān)注、多關(guān)心、多幫助、多支持。匯報(bào)不足之處敬請(qǐng)各位領(lǐng)導(dǎo)批評(píng)指正。 惠民致遠(yuǎn)實(shí)驗(yàn)學(xué)校 不足：措施： 請(qǐng)刪除以下內(nèi)容，O(_)O謝謝！The origin of taxation in the United States can be traced to the time when the colonists were heavily taxed

16、 by Great Britain on everything from tea to legal and business documents that were required by the Stamp Tax. The colonists disdain for this taxation without representation (so-called because the colonies had no voice in the establishment of the taxes) gave rise to revolts such as the Boston Tea Par

17、ty. However, even after the Revolutionary War and the adoption of the U.S. 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. Income tax first appeared in the United States in 1

18、862, during the Civil War. At that time only about one percent of the population was required to pay the tax. A flat-rate income tax was imposed in 1867. The income tax was repealed in its entirety in 1872. Income tax was a rallying point for the Populist party in 1892, and had enough support two ye

19、ars later that Congress passed the Income Tax Act of 1894. The tax at that time was two percent on individual incomes 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 req

20、uirement that direct taxes be apportioned among the states by population (pollock v. farmers loan & trust, 158 U.S. 601, 15 S. Ct. 912, 39 L. Ed. 1108 1895). After many years of debate and compromise, the sixteenth amendment to the Constitution was ratified in 1913, providing Congress with the power

21、 to lay and collect taxes on income without apportionment among the states. The objectives of the income tax were the equitable distribution of the tax burden and the raising of revenue. Since 1913 the U.S. income tax system has become very complex. In 1913 the income tax laws were contained in eigh

22、teen pages of legislation; the explanation of the tax reform act of 1986 was more than thirteen hundred pages long (Pub. L. 99-514, 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 fou

23、r 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, compared with a

24、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 o

25、ur revenue structure. The high rates put pressure on taxpayers to reduce their taxable income, 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

26、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 re

27、duced 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 fro

28、m $3,500 to $2,500 for married couples. The national industrial recovery act of 1933 (NIRA), part of President franklin d. roosevelts 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

29、 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 ha

30、lf 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 A

31、ct of 1942 raised it to 88 percent, and the Individual Income Tax Act of 1944 raised the individual maximum rate to 94 percent. The post-World 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 84

32、.4 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 t

33、o 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 income, employee deductions for business expenses, and liberalized depreciation deductions. From 1954 to 1962, the Inter

34、nal Revenue Code was amended by 183 separate acts. In 1974 the employee retirement income security act (ERISA) created protections for employees whose employers promised specified pensions or other retirement contributions (Pub. L. No. 93-406, Sept. 2, 1974, 88 Stat. 829). ERISA required that to be

35、tax deductible, the employers 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 tax-deferred retirement savings by individuals. The Economic Recovery T

36、ax 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. 97-34, 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 i

37、nto 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

38、 the final bill, tax rates were reduced to 15 percent on the first $17,850 of income for singles and $29,750 for married couples, and set at 28 to 33 percent on remaining income. Many deductions were repealed, such as a deduction available to two-income married couples that had been used to avoid th

39、e marriage penalty (a greater tax liability incurred when two persons filed their income 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

40、 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

41、 the minimum number of necessary votes. This law provided for income tax rates of 15, 28, 31, 36, and 39.6 percent on varying levels of income and for the taxation of social security income if the taxpayer receives other income over a certain level. In 2001 Congress enacted a major income tax cut at

42、 the urging of President george w. bush. Over the course of 11 years the law reduces marginal income tax rates across all levels of income. 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 ra

43、te was created. Since the early 1980s, a flat-rate 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 income.) The f

44、lat-rate system would impose one rate, such as 20 percent, on all income and would eliminate special deductions, credits, and exclusions. Despite firm support by some, the flat-rate tax has not been adopted in the United States. Regardless of the changes made by legislators since 1913, the basic for

45、mula for computing the amount of tax owed has remained basically the same. To determine the amount of income tax owed, certain deductions are taken from an individuals gross income to arrive at an adjusted gross income, from which additional deductions are taken to arrive at the taxable income. Once the amount of taxable income has been determine