黑龙江依兰县动物卫生监督体系建设项目可行性研究报告

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1、依兰县动物卫生监督体系建设可行性研究报告依兰县动物卫生监督体系建设项目可 行 性 研 究 报 告二00九年十二月二十八日目 录第一章 概 论41.1项目提要41.1.1项目名称41.1.2项目申报单位及法人代表41.1.3项目技术依托单位及法人代表:41.1.4项目建设地点:51.1.5项目总体目标51.1.6项目原则51.1.7项目建设目标61.1.8主要配套工程建设61.1.9项目投资来源71.1.10项目社会效益和生态效益71.2 项目编制依据8第二章 项目背景82.1项目建设必要性82.2项目建设的可行性122.3项目执行单位基本情况132.4项目的意义13第三章 项目建设地点选择14

2、第四章 项目配套设施建设实施方案154.1土建工程154.2购置仪器、设备15第五章 投资概预算125.1 概预算编制依据155.2总投资概算和资金来源165.2.1总投资概算165.2.2资金来源185.2.3资金使用和管理14第六章 项目组织管理186.1组织机构设置及职责1921第一章 概 论1.1项目提要1.1.1项目名称（1）项目名称依兰县动物卫生监督体系建设（2）建设时间建设时间：2010年3月（3）主体技术疫病监测（4）项目类型细菌化验、动物及动物食品检疫1.1.2项目申报单位及法人代表（1）项目申报单位：依兰县畜牧兽医局（2）项目负责人：崔 然(县畜牧兽医局局长) （3）法人代

3、表：崔 然(县畜牧兽医局局长)1.1.3项目技术依托单位及法人代表:（1）技术依托单位：黑龙江省动物卫生监督所（2）技术总负责人：俞赛明1.1.4项目建设地点:项目建设地点建在县畜牧兽医局办公楼内，位于建设路4号。 1.1.5项目总体目标通过一年时间的项目建设，使依兰县有一个设施完备的县级动物及动物产品卫生监督管理体系。本项目控制全县9个乡镇132个行政村。通过项目建设形成功能完善、手段先进、保障有力的动物及动物产品卫生监督管理体系。依兰县根据省委、省政府关于发展畜牧业的战略、方针，提出建立县级动物及动物产品卫生监督管理体系，以此加大动物疫病追溯力度，提高公共卫生安全，为加强重大疫病的防制，提

4、供科学依据，保障全县人民吃上放心肉。1.1.6项目原则(1)以提高公共卫生安全，保证畜禽以及畜产质量量为原则。(2)以提高检疫、监测水平，为重大动物疫病提供科学数据为原则。(3)以务实求效为原则。(4)以有利于保障依兰县畜牧业持续稳定，健康发展为原则。(5)以提高我县、乡动物疫病预防控制能力，加强防治监测体系为原则。 (6)以提高环保质量为原则。(7)以加快县域经济发展，保障养殖业经济效益和人民身体健康，建设社会主义和谐社会为原则。 1.1.7项目建设目标本项目建设按照国家农业部标准进行建设。仪器设备配备齐全后，能够检验、检测21种动物疾病，经检疫合格的动物及动物产品达到国际标准要求。 1.1

5、.8主要配套工程建设主要配套工程建设分二个部分：1、土建工程（1）检验室，建筑面积210平方米。（2）检测室，建筑面积120平方米。（3）办公室建筑面积300平方米。2、仪器设备 购置仪器设备110台（件）。其中：执法监督车1台、采样车1台、动物捕杀器10个、远红外测温仪10台、火焰消毒器10个、计算机及打印设备1套、传真机1台、低温冰柜1台、摄像机1部、数码照相机1部、体视显微镜1台、生物显微镜10台、消毒机40台、荧光显微镜1台、电子显微镜1台、冰冻干燥机1台、超低温冰箱1台、高速冷冻离心机1台、旋转蒸发器1台、II级生物安全柜1台、血液低温操作台、快速真空浓缩仪1台、低温冰箱1台、实用焚

6、烧炉2台、光学显微镜10台。 1.1.9项目投资来源项目建设总投资334.7万元。其中申请上级资金200万元，自筹资金134.7万元。 1.1.10项目社会效益和生态效益 1、经济效益通过本项目的实施能够使我县产地检疫合格率提高10个百分点，宰后检疫提高5百分点，进而做出科学论断，有效控制21种严重影响畜牧业生产的动物疾病，做到科学防制，使大牲畜、生猪、家禽的死亡率从目前的1%、5%、15%，下降到0.6%、3%、12%。 按目前我县大牲畜年出栏3 万头，猪出栏14万头，禽出栏170万只计算年创造经济效益315万元。同时，由于有效控制21种动物疾病，使动物及动物产品能够达到国际标准要求。2、社

7、会效益通过实施科学的检疫、检验技术不但能够提高动物及动产品的质量，还可以有效的预防、控制疾病，可以调动生产者的积极性，推动我县畜牧业的快速发展。全县肉蛋奶产量持续增长20%、15%、25%，同时可以大大减少动物疾病对人体健康的危害，从根本上保障人民群众食用动物性食品的安全，避免在社会上再度出现“恐肉风波”，保证人民身体健康和人心的安定。促进我县其它行业的发展，都起到了良好的社会效益。1.2 项目编制依据(1)国家农业开发重点项目区十一五规划(2)黑龙江省关于“半壁江山”的实施方案(3)关于尽快将我省由农业大省建成农业强省的决定(4)关于黑龙江省农业及农村结构战略性调整的意见(5)黑龙江省加快畜

8、牧业发展实施方案(6)黑龙江省2006年动物防疫监督工作要点(7)中华人民共和国动物防疫法第二章 专案背景2.1项目建设必要性党中央、国务院非党重视农业和农村工作，尤其强调加强农业产业结构调整开发产业化农业。在中共中央关于调整农村产业结构的决定中，明确要求各级政府大力发展畜牧业，国家己把肉、乳及制品的人均消费量化指标列入了2010年食品发展纲要，农业部在“菜蓝子工程”规划中，把乳、肉、蛋、鱼并列，作为一项系统工程予以发展。党中央、国务院对发展畜牧业非常重视，并制定一系列鼓励发展的方针、政策，积极扶持畜牧业的发展。 黑龙江省委、省政府历来重视畜牧工作，在各个重要历史阶段都提出了具体的指导方针、工

9、作思路和任务目标。九五年做出建设农业强省的决定，提出了“走产业化道路，建设畜牧业大省”的战略目标。前年又根据中共中央关于调整农村产业结构的决定，明确提出畜牧业今后发展目标是成为农业经济的“半壁江山”。今年，省委、省政府把畜牧业作为农村经济的主业，明确提出“主辅换位”的农业发展战略。哈尔滨市委、市政府在富民强市的规划中，把发展畜牧业列为三大支柱产业之一。为了进一步调整产业结构，贯彻落实省委、省政府黑发20047号档精神，有效地促进畜牧业发展，提高服务水平，强化服务功能，逐渐完善动物卫生监督体系建设，从而促进畜牧业持续、稳定、健康、快速发展，按照省、市畜牧主管部门以及省发改委、省财政厅的要求，依兰

10、县以把畜牧业的发展列入到“十一五”规划中，依兰县要做大做强畜牧业，进一步加快新农村建设的步伐。（一）有利于畜禽卫生安全。随着畜牧业的发展，市场的逐步开放，特别是我国加入WTO后，依兰县有相当多的畜产品需要进入国内外市场，而按照国际贸易规则的具体要求，国际动物卫生组织对于加入国际贸易的动物及动物 产品有相当严格的检疫、检验标准和要求。我国为使出口动物产品尽早赶上和达到国际贸易对动物及其产品的卫生标准要求，早已提出有效控制国内外动物疫病的发生、流行，最大限度地保护人民身体健康，控制动物疫病的发生、流行，检疫、检测是关键环节之一，而监督工作是保障。目前，我县检疫设备不全，检测、检验技术水准低，监督执

11、法工作缺少必要设施，对于部分违法乱纪行为很难做到违法必究。因此，进一步完善检疫监督基础设施建设，对于提高畜禽卫生安全十分必要。 （二）有利于保护环境。依兰县动物检疫站检疫室条件不符合环保要求，检疫室面积不足40平方米（包括值班室），无焚化炉、化制炉及必要的检疫、检测和污物处理设备，不能按照有关规定检测，更无法保证切断、消灭传染源。所以监督部门由于检疫、检测水平低不能提供科学有力证据进而对于违反相关法律的行为进行处罚。更没有能力达到“环保法”对生态环境提出的具体要求。（三）有利于保证畜牧业持续健康发展。从目前依兰县畜牧生产中已确认和待诊断的动物疾病的现状和预防、控制、净化国家规定的动物疾病的工作

12、任务来看，要保证我县畜牧业有更大的持续发展必要措施是加快依兰县农业结构调整步伐，加强检疫 、监督基础设施建设，严把检疫关隘，及早发现、坚决杜绝染疫动物及其产品进入流通领域，采取得力措施进行防制，减少养殖户经济损失，增加养殖经济效益，保障我县畜牧业健康、稳定、持续、快速发展。（四）有利提高动物疫病预防控制能力。针对我县动物疾病种类、发生情况、流行动态，检疫、监督体系现有的检测、检验设备已经适应不了畜牧业大发展的需要。我县开展的产地检疫、宰前检疫、以及宰后检疫主要以感官检疫为主，动物产品的熏蒸消毒等检疫项目无法开展，病毒性传染病的检验、检测项目更是如此。所以针对上述问题，检疫监督部门无法及时准确地

13、对一些重大疾病做出科学论断，无法提供相应信息，监督部门对疑似重大疾病无法采取果断措施。因此，加强依兰县检疫监督体系基础设施建设对于科学准确地分析重大动物疾病种类、了解发生情况、流行动态等，科学的制定重大动物疫病预防控制方案，有效地控制重大疾病的发生十分必要。（五）有利于健全省、市、县重大动物疾病检疫监督体系网络。依兰县与其它46个兄弟市、县的检疫、监督体系基础施设配备齐全后，标志着我省的市、县级检疫、监督体系更加完善，有利于省、市畜牧局及时准确地了解、掌握、分析依兰县及全省的动物检疫、检测及监督情况，能够为我县畜牧经济快发展保驾护航，为提高我省的动物及产品质量推波助澜。（六）有利于建设社会主义

14、和谐社会。依兰县检疫、监督基础设施完备后，能够充分提高检验、监测工作效率和工作质量，能够准确做出科学论断，在增加畜牧经济效益的同时，提高畜禽及产品质量，有效控制人畜共患病的发生和传染，确保人民食用动物产品的安全。同时一些基础设施的完备，能够大大降低从事检验、监测的工作人员感染人畜共患病的机率，真正做到以人为本，有利于建设社会主义和谐社会。2.2项目建设的可行性（一）符合国家项目改革。全国防治高致病性禽流感工作会议上回良玉副总理指出要加强畜禽主产业区，优势生产区域和无规定动物疫病示范区防疫基础设施建设。而动物检疫、监督基础设施建设是与动物防疫体系相辅相成的，是检验、监测、监督防疫工作的必要手段。

15、（二）县委、县政府的大力支持。县委、县政府对我县实施检疫监督基础设施建设高度重视。在人员、编制方面给予支持，此项目配套资金已到账户。（三）符合当前国际形势发展需要。我国加入世贸组织后必然逐步实施检疫监督体系与国际接轨，进一步提高畜禽及其产品质量，提高人民生活质量，保护人民身体健康，是我们迫在眉睫的问题。因此，实施检疫监督基础设施建设是进一步提高畜禽及其产品质量逐步实现与国际接轨的具体措施和保障。2.3项目执行单位基本情况依兰县畜牧兽医局监督所检疫室3个：其中生猪检疫室20平方米，家禽检疫室约10平方米，大牲畜检疫室10平方米；检验室2个（在畜牧总站办公楼内）共30平方米。检验设备有单目显微镜1

16、台，常用检验试剂、试管、载玻片，盖玻片等部分常用品，无化制炉等必备的检验、检测仪器设备和防护用具。依兰县监督所办公室2个，约30平方米，无相应的监测仪器设备。2.4项目的意义 (一) 完善和更新执法监督体系，是扩大畜牧业发展规模的保障。动物卫生监督体系不但是服务农民，也是支持和保护畜牧产业发展的重要平台和执法监督等公益性服务职能。 (二) 完善和更新执法监督体系，是提高畜禽生产性能和产品质量的直接因素。 (三) 完善和更新执法监督体系，是监督防疫治病的有效措施。保证养殖户生产效益，增强防疫抗病能力，减少疾病发展、增加经济效益，确保畜牧业持续、快速、健康、稳定发展。 (四) 完善和更新执法监督体

17、系，是畜牧业参与市场竞争的必然要求。畜禽饲养达到标准化养殖，产品质量符合无公害食品生产要求，保证人民身体健康。(五) 完善和更新执法监督体系，是当前发展畜牧业的根本保证。我县的畜牧业发展的特别快，全县畜牧业生产从农村的家庭副业地位已转变为农村经济的重要组成部分，推动了畜牧业支柱产业的顺利发展;现在我县畜牧业开始从传统的分散的饲养方式，向规模化、产业化、标准化饲养方向转变。增加了就业机会，安排农村剩余劳力，充分发挥示范、辐射、带动作用，拉动全县农村经济增长和财政增收。畜牧业服务体系的建设可推动全县畜牧业的大发展。第三章 项目建设地点选择此项目建设地点在依兰县畜牧兽医局办公楼内，位于建设路4号。第

18、四章 项目配套设施建设实施方案 4.1土建工程维修检验室210平方米、检测室120平方米、办公室300平方米、维修楼顶795.6平方米，共计1425.6平方米。4.2购置仪器、设备计划购置仪器设备110台（件）。其中：执法监督车1台、采样车1台、动物捕杀器10个、远红外测温仪10台、火焰消毒器10个、计算机及打印设备1套、传真机1台、低温冰柜1台、摄像机1部、数码照相机1部、体视显微镜1台、生物显微镜10台、电子显微镜1台、冰冻干燥机1台、超低温冰箱1台、高速冷冻离心机1台、旋转蒸发器1台、II级生物安全柜1台、血液低温操作台1台、快速真空浓缩仪1台、消毒机40台、荧光显微镜1台、低温冰箱1台

19、、实用焚烧炉2台、光学显微镜10台。第五章 投资概预算5.1 概预算编制依据 黑龙江省建设工程预算定额。项目评价及估算方法采有国家计委、建设部1999年颁布的建设项目经济评价方法和参数(第二版)；价格估算依据现行市场价格，并参考同类投资项目；计算年限为2007年至2016年，共计10年。黑龙江省建设工程哈市预算定额单价表。引进设备参照国内其它厂家引进同类设备实际发生价格。国内设备价格采用生产厂家报价。5.2总投资概算和资金来源5.2.1总投资概算本项目计划总投资为334.7万元，其中:固定资产投资为284.7万元，占总投资的91%，流动资金50万元，占总投资的14.9%。5.2.1.1固定资产

20、投资1、仪器、设备购置购置各类仪器、设备110台（件），投资128.7万元。（1）执法监督车1台，投资15万元。（2）采样车1台，投资5万元。（3）动物捕杀器10个，投资2.2万元。（4）远红外测温仪10台，投资6万元。（5）火焰消毒器10个，投资0.4万元。（6）计算机及打印设备1套，投资1万元。（7）传真机1台，投资0.3万元。（8）低温冰柜1台，投资1万元。（9）摄像机1部，投资1万元。（10）数码照相机1部，投资0.5万元。（11）体视显微镜1台，投资0.5万元。（12）生物显微镜10台，投资2万元。（13）电子显微镜1台，投资15万元。（14）冰冻干燥机1台，投资7万元。（15）超低

21、温冰箱1台，投资4.7万元。（16）高速冷冻离心机1台，投资7.5万元。（17）旋转蒸发器1台，投资5.5万元。（18）II级生物安全柜1台，投资11万元。（19）血液低温操作台1台，投资9万元。（20）快速真空浓缩仪1台，投资7.6万元。（21）消毒机40台，投资4万元。（22）荧光显微镜1台，投资4万元。（23）低温冰箱1台，投资1.5万元。（24）实用焚烧炉2台，投资14万元。（25）光学显微镜10台，投资3万元。 2、土建工程 土建工程1425.6平方米，投资135万元。（1）检验室210平方米，投资50万元。（2）维修检测室120平方米，投资30万元。（3）维修办公室300平方米，投

22、资45万元。（4）顶楼更换屋顶795.6平方米，10万元，3、更换锅炉一台，投资21万元。5.2.1.2流动资金50万元，用于项目建设过程中不可预见开支和以后购买药品。5.2.2资金来源项目总投资334.7万元，其中申请上级支持200万元，自筹134.7万元。5.2.3资金使用和管理项目资金将严格按照投资计划进行，并依据财务规定建立健全各项财务规章制度，按照会计制度设立会计科目，在执行过程中，做到正确使用资金，及时回馈财务信息，认真搞好项目内部资金审计，接受财政、审计部门的检查、监督以及上级主管部门业务指导。第六章 项目组织管理本项目严格按照农业部、省局有关档要求执行。依兰县畜牧兽医局建立动物

23、监督体系建设项目管理机构，项目资金单设账户，由专人负责，做到专款专用，并制定相应规章制度确保此项目顺利实施。6.1组织机构设置及职责1、领导小组组 长：崔 然（畜牧兽医局局长）副组长：周 文（畜牧兽医局常务副局长） 董玉才（畜牧兽医局副局长）李志鹏（畜牧兽医局纪检书记）组 员：武守林 王国新 崔忠久法人代表：崔 然2、领导小组职责组织实施方案制定，项目资金落实，监督检查项目的实施，解决项目建设中的重大问题。请删除以下内容，O(_)O谢谢！The origin of taxation in the United States can be traced to the time when the

24、colonists were heavily taxed 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 revolt

25、s such as the Boston Tea Party. 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 appear

26、ed 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 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, a

27、nd had enough support two years 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 vio

28、lated the constitutional requirement 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, provi

29、ding Congress with the power 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

30、 laws were contained in eighteen 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

31、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

32、67 percent, compared 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 u

33、pon as a permanent part of our 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 the

34、ir 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

35、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

36、 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. 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

37、 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

38、 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

39、to 81 percent, the Revenue Act 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

40、korean war, reduced it to 84.4 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 ch

41、anges 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 income, employee deductions for business expenses, and liberalized depreciation deductions.

42、From 1954 to 1962, the Internal 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)

43、. ERISA required that to be 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 individu

44、als. 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. 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

45、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, f

46、lat rate was not included in 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 th

47、at had been used to avoid the 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

48、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 d

49、ebated, and passed with only 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 enact

50、ed a major income tax cut at 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

51、, a new bottom 10 percent rate 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 amou

52、nt of taxable income.) The flat-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 legislato

53、rs since 1913, the basic formula 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

54、 at the taxable income. Once the amount of taxable income 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 refun

55、d 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 income of restaurant employees whose income is partially derived from gratuities left by customers has led to disputes with the IRS and employers

56、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 neve

57、r handled and for which they no way of ascertaining the exact amount. The Supreme Court, inUnited States v. Fior DItalia, 536 U.S. 238, 122 S. Ct. 2117, 153 L. Ed. 2d 280 (2002), upheld the IRS aggregate method of reporting tip income. Instead of requiring the IRS to make individual determinations o

58、f unreported tips for each employee when calculating FICA tax, the Court held that the IRS could make employers report their gross sales on a monthly statement to help determine tip income. Employees also must report their tip income monthly on a form. The IRS then uses these two pieces of information to calculate what the employer needs to contribute in FICA tax.