毕业论文会计职业道德建设的现实思考

国家开放大学人才培养模式改革和开放教育试点会计学专业毕业论文会计职业道德建设的现实思考学员姓名 学号 入学时间 年 秋 季指导老师 职称 教授 试点学校 目 录引言III一、加强会计职业道德建设的必要性1（一） 概念界定11 职业道德12 会计职业道德1（二） 理论意义11 会计职业道德是对会计法律制度的重要补充12 会计职业道德是实现会计目标的重要保证1（三） 实践意义21 有利于会计领域反腐倡廉，纠正行业不正之风22 有利于进步会计信息质量2二、我国会计人员职业道德建设存在的问题31 会计人员职业观念淡薄，整体素质不高32 追求私利，监守自盗33 违背原则，弄虚作假4三 我国会计职业道德不高的原因分析41 缺乏健全的法律法规42 利益驱动，会计人员缺乏自律53 会计职业道德教育滞后5四 加强我国会计职业道德建设的措施51 完善相关法律法规52 加强行政监督63 加强会计人员自身素养64 营造良好会计氛围65 加强会计职业道德教育7结 语8参考文献9引 言会计行业是以诚信为本的行业。如果会计行业存在弄虚作假，欺诈舞弊的行为，失信于整个社会，随之而来的就会是会计关系存在基础的崩塌，不仅会计行业的生命得到终结，同时也会对我国社会主义市场经济的发展产生重大的影响。本文从会计职业以及会计道德含义入手，详细的阐述了加强会计职业道德的作用，接着通过对我国会计职业道德现状的深入分析，指出我国会计职业道德不高的原因，最后也是最重要的一点，针对我国会计职业道德不高这一点提出了见解及对策，即采取自律和监督相结合的策略，通过加强行政监管力度，提升会计人员的职业道德涵养以及加强会计职业道德教育来改变这一现状。关键词：会计；职业道德；道德建设 III一、加强会计职业道德建设的必要性（一）概念界定1 职业道德与人民的生活活动有关紧密，并且又具有本身作业特征的品德原则、标准的总和便是作业品德。作业品德的含义从广义上来看，首要是从业者在其作业过程中应遵从的举动标准，首要包含全部从业者与其所效能的方针及其自个作业，不一样的作业之间的联络；而狭义的作业品德仅指在特定作业活动中应遵从的、对其作业的特征有所体现和对特定作业的联络可做出调整的分外的作业举动原则。因而，从这两个层面上来看，所谓作业品德既是咱们在打开作业时应遵从的举动原则，一起也是在社会中应承当的品德责任和责任。2 会计职业道德从事会计作业的人员在履行责任活动中应具有的品德质量以及财会人员在其特定的财会作业中应遵从的各种举动标准的总和便是会计作业品德。它带有显着的作业特征，是通常社会品德在其作业日子中的分外需求，一起也对财会作业实践中具有大局含义的根柢品德联络做出了概括与反映。会计法第39条明确规定会计人员应当遵从作业品德，行进业务素质。在社会主义商场经济条件下，加强会计人员作业品德缔造，关于非常好地效能于商场经济体制缔造，行进会计作业质量和会计人员的整体素质有着重要的含义。（二） 理论意义1 会计职业道德是对会计法律制度的重要补充会计职业道德的最低要求是会计法律制度，同时它也对会计法律规范起到了很大程度上的辅助和补充，为完善会计法律制度做出重要的贡献，其作用不容忽视、无可取代。2 会计职业道德是实现会计目标的重要保证会计目标就是提供有用的会计信息给会计职业关系中的各个服务对象，已促进各服务对象的良好发展。如果会计职业者提供的会计信息不充分、不准确，不管是蓄意或无意，都会严重背离会计目标，造成会计信息存在虚假成分，导致服务对象决策上的失误，更严重者甚至会打乱社会经济秩序。因此，会计职业道德在规范约束着会计人员的职业行为的同时，也保证了会计目标的实现。（三） 实践意义1 有利于会计领域反腐倡廉，纠正行业不正之风悉数缔造社会主义市场经济，在给会计范畴的反腐斗争提出了新的应战的一起，也为研究会计范畴廉洁习尚带来的新的方向。市场经济在表现无量效应的一起，其负面效应也不容小觑 。日渐加重的市场经济的竞赛会致使一些人存在投机心思，加重其不正当竞赛，使市场经济的等价交换准则不断向人际关系以及党内的政治生活和行政举动中浸透，诱发新形势的权钱交易，加重了以权谋私的表象，市场经济中的某些适度、合法的投机举动也繁殖了某些人的投机欺诈举动。市场经济的价值取向在讲效益、讲盈余、鼓动我们的一起，也很简单繁殖极点利己主义思维和自个自私举动。其时中国经济体制正处于转型时期，致使市场经济在某些方面存在不平衡，甚至不联接。在微观开放搞活和微观改动调控办法、国有公司和非国有公司、村庄和城市、内地和沿海、国内经济体制和涉外经济体制、基地和本地、政府与公司之间都存在着显着的差异和失调。这一切致使了经济秩序的敌对和失调，也繁殖各种消沉腐烂表象，再加上严峻滞后的政策法规，使得各种管理制度被松懈弱化，近些年来的腐烂消沉表象益发严峻，令广大人民群众痛心。消极腐败现象滋生的原因众多。而公款支持也助长了消极腐败现象的蔓延与发展，而这些公款要流入腐败分子囊中大多要经会计人员之手，而会计从业人员职业道德的缺失也从客观上助长了这种不正之风。当然，公款丢掉的首要责任人是单位负责人，但与我们会计人员屈从压力、不坚持准则、迎合领导心意，不能说也有着密不可分的联系。只需用会计作业道德标准来装备会计人员的脑筋，使他们以会计作业道德来标准、教导自己的举动，逐渐构成会计道德责任心和荣誉感，正确地运用自己的会计权力，忠实地实施自己的会计责任，才华使会计人员自觉地维护财经会计制度，遵循财经会计纪律。2 有利于进步会计信息质量会计作为一种具有处理功用的信息系统，其固有功用和中心内容是通过会计报告的方式供应信息，会计作业道德缔造与会计信息宣布有着接近的联络。会计作业道德水平的前进毕竟要通过会计信息宣布才华表现出来，并且为会计信息利益相关者所运用。而会计信息宣布是会计诚信最直接的对表面现方式，我们评估会计诚信与否的土要标准是看会计信息宣布出来的会计信息质量的好坏，近些年我们之所以非常关注会计诚信缺失的疑问，其来历即是因为会计信息宣布出来的会计信息不能真实地反映经济实际，这是我们接触会计诚信缺失最为会集的有些，因此，会计作业道德缔造的完善性直接影响着会计信息的质量近来几年，国际上会计信息严重失真，会计假账许多盛行，究其发作原因，表面上看是因为社会经济环境欠安，法则不健全，执法不严，惩罚不力，无法捆绑我们的各种不良举动：底子原因则是我们的道德标准下滑，真假、善恶、美丑、好坏、对错、忠奸等边界迷糊，无法捆绑我们的不良心灵，进而致使不道德举动。国际会计师联合会(IFAC)前总干事JohnGruner2002年8月26日在北京“注册会计师作业道德研讨会”上曾说到“我们所有的人都已经意识到会计这个作业如今正处在相当大的压力之下。近来的财务危机始于美国，可是其影响却是全球性的。它使我们受到了许多呵斥缺少公司办理和内部操控、会计和审计准则的缺少、无效的公司方式以及会计师和审计师自身的疑问等等。可是，我经常想，毕竟的元凶巨恶不恰是作业道德的沦丧吗?”。我们看到违法举动一定都是不道德的，可是日子中却有许多不道德的举动不一定违法。法则制定出来只能冲击表面的违法举动，而对许多不良举动一般束手无策，这时我们唯有依靠道德才华从底子上加以自律。只需做到法则与道德双管齐下，标本兼治，会计信息质量才华从底子上得到前进。二、我国会计人员职业道德建设存在的问题我们知道，会计工作道德是一种重要的会计举动规范，与会计法规协作，也规范着会计工作的主体举动。会计工作道德通过对会计工作主体的他律与自律，保证会计工作的质量和管理水平，作为会计工作道德，还首要着重于对会计工作主体举动的自律上。当时，我国会计工作道德的现状首要表现在：1 会计人员职业观念淡薄，整体素质不高在现实生活中，一些会计人员一向以自个的利益为先，在国家、社会公众利益和单位利益发生冲突时，不坚持会计准则，与公司同恶相济，为公司的违法违规举动献计献策，甚至直接参与假造、变造虚伪会计凭证、会计帐簿、会计报表等。会计人员会在单位有关负责人授意其供应虚伪会计信息时同心里作斗争但是在面临是否坚持会计准则、维护职业道德的选择，还是以自己的利益为先时，有多少人能做到无欲无求，追随自己的良心。2 追求私利，监守自盗一些会计人员短少职业道德，受剧烈的个人主义、拜金主义、享乐主义影响，再加上最起码的法制观念的丢掉，存在故意假造、变造、躲藏、毁损会计资料的举动，利用职务之便对公款加以贪婪、移用，以身试法，在违法犯罪的道路上越走越远。在市场经济建设中，有些会计人员经不起物质利益的诱惑，为追求物质利益的最大化不择手段，丧失了职业道德，利用职务之便挪公款为己用、私设小金库，给国家财产造成了不可逆转的损失。原中国北方工业公司进口财务处处长、资金融通处处长陈锦福，自1993年至1996年间，大肆贪污公款284.7万余员，受贿38.3元，挪用公款6113.6万余元。这些贪污犯最终虽然都受到了法律的自裁，但是由于这些人的“贪”，不仅对单位的经济活动产生不良影响，给社会、给国家带来的危害和损失的同时，也是整个会计行业业和会计人员在人们心中的形象大打折扣。3 违背原则，弄虚作假现今，凭证假、帐簿假、报表假、审计假和评估假等“五假”问题普遍存在于我国的社会经济生产中，会计信息质量的地下已经严重影响到了社会经济秩序正常运行。在执行独立审计业务时，一些注册会计师不把严格执行独立、客观、公正的职业道德作为自己的工作准则，给出虚假的审计报告，在客观上对会计作假行为起到了推波助澜的作用，为被审计单位会计信息失真提供了违法保护。有的注册会计师甚至明知委托人的会计报表存在严重错报和蓄意造假的行为，却不加以制止，反而为其提供虚假的陈述并在其审计报告中作假，严重影响到了我国社会经济的良好发展。三 我国会计职业道德不高的原因分析1 缺乏健全的法律法规会计职业道德并没有很强的可执行性，主要是看会计从业人员是否具有自觉性，并以社会舆论和良心来驱动实现的一种非强制性的职业道德。而建设良好的会计职业道德需要通过法制手段来实现，所以会计法律规范于会计职业道德的维护来说，是不可替代的。但我国现阶段相关的会计法制法规还存在很大的不足，相关法律针对会计违法行为缺乏制约性。更加严重的是，在会计人员联合抵制违法会计行为时，由于法律的对其的保护不全面，导致会计人员的道德修养严重缺失。2 利益驱动，会计人员缺乏自律利益是驱动会计从业人员职业道德缺失的主要原因。早在计划经济时期，由于相关的制度规定严重限制和禁锢了人们的思想行为，使商品经济的发展一度停滞不前。很多企业经营者都有着这样一种错误的观点：讲效益就是唯利是图，讲竞争就可以丢弃规则，讲发展就是要不择手段。导致很多人为了最大化自身利益，不顾利己是否损人，干起了缺德经营、违法经营的勾当。在这样的环境下长期工作、生活，会计人员的思想道德意识自然很容易受拜金主义思想的影响产生偏差。3 会计职业道德教育滞后司帐人员的作业品德的缺失与会计作业品德教育的缺少直接有关。人的品德观念和作业品德品质都是后天构成的，作业品德品质的崇高与否主要是由学生在校时期和员工在岗时期所受的作业品德教育再加上个人在长时间作业日子实践中的自觉修养所一同抉择的。可以说，培育会计人职作业品德是以会计作业品德教育为起点的，一起它也抉择了会计作业品德发展和接连，对会计人员完满品格和精确三观的养成都是不行替代的。四 加强我国会计职业道德建设的措施1 完善相关法律法规针对当前会计职业道德缺失的现象，可通过颁布法律的方法加以规范，也可以起到很好的补救效果。但是其时我国的会计法律和会计准则在规范会计职业道德时，常常处在一种真空的情况，关于一些会计徇私的疑问，有关的会计法律根本就触及不到，这种情况的出现成为了会计作弊的重要条件，所以有必要首要对会计法律和有关的准则加以完善，要用出色的职业道德来进行恰当的补偿。在我国的会计工作中，要养成出色的会计职业道德，就需要用严厉的会计准则来进行规范。并以社会主义荣辱观作为会计职业道德的中心需要，加入到有关的会计准则中。把会计职业道德所需要的能实在落实到岗、落实到人。使每个人都有义务来对自己的行动进行自我评价。其次，要守时查看华润雪花会计人员是不是细心恪守了职业道德，努力使会计工作者的职业素质在平时的潜默移化中形成并提高。同时，在会计机构的内部实施严格的换岗交接制度，通过轮岗，一方面能提高会计人员的专业素质，减少平常工作中的岗位冲突，另一方面，能有效地束缚会计人员的行动，促成会计职业道德的进步，避免贪污腐化行动的呈现。2 加强行政监督因为政府部门在行政管理方面具有先天性的又是，方便对会计职业道德情况实施全面的行政监管，而政府监管部门的主要任务就是要防患未萌，即对造假情况做出预防及严惩，从根源上解决造假以及执法问题。如果不明确预防性的监管责任的归属以及监管部门不作为的问题，想要改变当前无人担责的局面也就无从说起。以有关会计诚信的现状来说，我国目前急切要解决的是如何加快建立社会信用监督体系，将信息数据库规模化，从而使企业与个人的资金往来与商品交易的种种资料得到全面的记录，并为客户提供查询服务，使不良信用者在工商注册、银行贷款、消费贷款、个人信用卡服务以及人才聘用等方面受到制约。相反，对诚实守信的企业也要加以激励，例如可优先发行股票和企业债券或提高其贷款额度等。一些专家认为，吸取国外的相关经验，制订出符合我国国情的操作性强的信用法势在必行。仅就现阶段来说，我们要增强对行业的监督管理，对虚假行为要做到严惩，让失信者不敢再失信。而对会计从业人员，则要结合对会计职业道德的建设以及对从业人员的管理，建立起有效的会计诚信制度，并及时通过实施，对会计从业人员做到恩威并施，对诚实者与不诚实者做到区别对待，从而使得从业者自觉选择诚信。3 加强会计人员自身素养行业内所有的从业人员都必须以职业道德为准绳，严格的要求自己。尤其是当今社会，随着经济的发展，各行各业的专业性不断增强，也就加剧了各行业之间的竞争，也就导致了对从业人员的职业态度、职业理念和职业作风等要求不断提高，所以，要想使整个会计行业得到更好的发展，就要求我们必须在整个行业中开展诚信教育，使每一个会计工作者都能树立客观、公平的品德新风尚。在此基础上，要将会计从业人员的管理机制归入其间，进一步完善会计从业人员的准入资格，将会计人员的训练、奖罚等方法也归入对会计工作者工作品德的查核，并树立会计人员的诚信档案，来一起推进会计人员工作品德标准系统建造，使得法制和标准变成会计工作品德开展的两大方向。4 营造良好会计环境在传统的企业管理制度中，会计工作往往会受到单位领导的制约和控制。这主要是因为企业只单单注重业绩，而会计依附于企业，就也受制于企业。所以现今必须建立一套完善的企业制度，以一般的经济规律为基础，建立并完善现代化的企业制度，对不同岗位人员的职责和权限加以明确，以便社会大众行使自己的监督职能，使会计人员的自我修养得到提高。要以科学展开观为辅导，纠正社会风气，创立社会主义谐和社会。职业道德依赖于一定的精神文明要素，悉数社会的健康谐和能在很大程度上推动职业道德水平的进步。遵从科学展开观的需要，在宏扬社会传统文明的基础上，学习人类优良的文明作用，破除那些不适应社会展开的思想观念，一同，还要不时警觉比如拜金主义、享乐主义等社会糟粕的危害。坚持社会主义基地价值体系，树立精确的世界观、人生观和价值观，建议谐和理念，考究功率，加强社会诚信缔造，为杰出的会计职业道德供应优良的展开空间。5 加强会计职业道德教育目前我国会计职业道德教育尚未进入正轨，良好的道德在短期内不能自发地形成。对于企业来说，有以下一些具体的可供实施的措施：(1) 把会计职业道德这一课程纳入主课或学位必修课程，使之成为会计专业课程体系的基础课程，同时，教师在教学过程中应当做到先育人后教书，注重培养学生的会计职业道德观念，使其在走上会计工作岗位之后能树立良好的职业风范。(2)加强在职人员继续教育。继续教育时对于最新的会计法规以及财经动态传达要及时，以便会计人员在工作中能进行正确地会计处理并及时更正不合时宜的工作方法，会计人员也应自觉学习财经法规和职业法则并根据不同的工作特色和要求做出相应的调整。(3)个人示范与集体影响相配合。要加强对集体的教育，勉励组织成员之间相互学习、互相监督、共同提高，扩大集体的影响，使从业人员在会计职业道德方面有一个全面的提高。结 语现今，人们把越来越多的注意力放在“会计职业道德”方面。伟大的马克思主义奠基人马克思曾说过“欺诈不会产生财富”。因为假账林立、信息失真会浪费有限的社会资源，造成信用链条的断裂以及经济秩序的混乱，所以作为一名会计工作者，我们应该以诚信为本，把不做假账当作我们的精神底线和在会计工作实践中的理性坐标，以会计职业道德为准则，严格要求自身，照规则办事。把社会的不断进步、和谐发展放在首要地位。这些年，中国在会计诚信、会计职业道德缺失方面的研讨获得的效果明显，众多会计从业人员的心中对于格守会计诚信、遵从会计职业道德的理念也逐渐成型。要想从本源上根绝会计诚信及会计职业道德的缺失疑问，咱们不只要对整个会计行业进行全部深化的理性分析，还要联系中国政府和各方面人士在理论和实务中实际做出的举动。参考文献1 张俊民.会计监管M.上海：立信出版社，2012：34-362 林启云.注册会计师非审计服务研究M.东北财经大学出版社，2013：15-163（美）博特赖特著，静也译.金融伦理学M.北京大学出版社，2012：61-634（英）乔治爱德华摩尔著，长河译.伦理学原理M.上海人民出版社，2013：78-795 许虹.财会人员自身的职业道德建设J.南京工业职业技术学院学报，2012（3）：51-526 吴琳.对会计诚信问题的思考J.江西社会科学，2013（7）：33-357吴燕.关于会计职业道德问题的探讨J.中南民族大学学报，2013（2）：54：568杨济铭.管窥财务会计信息失真的成因及对策J.湖北师范学院学报，2012（2）：43-469高静.论进行会计职业道德教育的重要意义J.理论学习，2013（8）：57-59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 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 revolts 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 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 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 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 violated 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, providing 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 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 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 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 upon 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 their 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 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 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 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 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 84.4 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 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. 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). 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 individuals. 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 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, flat 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 that 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 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 debated, 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 enacted 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, 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 amount 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 legislators 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 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 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 income of restaurant employees whose income 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, 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 of 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. 12