【正文】 s Liaoning province, decades ago. The solider gave the old man a handmade saddle when they bid farewell. The story inspired Nasun to write Carved Saddle, a song that later became one of his most popular numbers. Now, every year, Nasun recruits young singers and dancers for the troupe. The troupe has also designed a new repertoire, which is mostly based on the daily lives of Mongolian people, especially the lives of nomadic families, and has bined contemporary musical elements with folk songs of the region. Haimu, a 25yearold khoomei (a local variant of overtone singing) singer, joined the troupe three years ago. Along with a sixmember band, he performs fast songs and soft ones that he writes－ all while playing the horsehead fiddle.Although I learned the piano since childhood and grew up listening to various kinds of music, to me, the folk music of Inner Mongolia is the root, he says. Performing in remote villages is pleasant. I feel at home on the b oundless grasslands, and the warm people there make me feel fulfilled. The first round of spring auction season in Beijing ended last week, but it failed to create much spring in the art market. Although two pieces of Chinese painting fetched more than 100 million yuan, the decline in trading volume and sale rate showed a downturn this year. In the ―Grand View: Chinese Painting Highlight‖ session at China Guardian 2021 spring auctions, Pan Tianshou’s representative work Eagle, Rock and Flora hit a record auction price of 279 million yuan, while Li Keran’s masterwork Jinggang Mountain fetched million yuan, an unexpected high in recent years. However, the trading volume fells to billion yuan from billion yuan in the same period the year before. The Huangchen 2021 Spring Auctions, which recorded million yuan in total sales, experienced the same. The section number went down to 5 from 12 pared to last year. According to expert Shao Jianwu, the art market did not attract much excitement this year due to the booming stock market and the persistent problems of fery and fake deals. The two pieces of Chinese painting notched up high price this spring due to their own value not due to a revival in the market. The successful transaction of two works with a hammer price of more than 100 million yuan once again confirms that valuable and rare works of high quality always earn the longlasting high price. Chinese painting and calligraphy is still the pillar of the market. However, the overall sales rate has dropped slightly, which reflects the demand for the ordinary auction goods has weakened,‖ said the president of China Guardian’s Hu Yanyan. Besides, the entry of new buyers also makes certain changes to the direction of purchasing. In a word, the overall market trend is very unpredictable. Although China Guardian 2021 Spring Auctions has achieved remarkable results, it does not mean that the market has walked out of the predicament. We still have to wait for the big economic boom to invigorate the art market.‖ Even so, the hot pursuit of some special items appeared this spring. A special session of China Guardian Spring Auctions titled ―Fine Gilt—Bronze Buddhist Images‖ achieved a great deal with total sales volume of million yuan and 92 percent sale rate. The 5th Shamar Rinpoche Statue from 1617th century of Tibet was sold for million yuan. The Beijing Chengxuan Auctions featured almost 2,800 items of coins and stamps in three sessions with good sale rate. The Huachen Auctions also set a special session of photographs under the condition of large scale decline of auction sessions. There was a palpable dull thud of disappointment that acpanied the return of the imperial entourage of Zhen Huan to her homeland. It followe。s Poly Theater. Their show, titled Ulan Muqir on the Grassland, depicted the history and development of the art troupe. Being from the region allowed me to embrace the culture of Inner Mongolia and being a member of the troupe showed me where I belonged, Nasun, the art troupe39。s performers of the troupe still tour the region39。t have a formal stage. The audience just sat on the grass. Usually, the performances became a big party with local people joining in. For him, the rewarding part about touring isn39。80s. We sat on the back of pickup trucks for hours. The sky was blue, and we couldn39。s Shaanxi province pass through a stop on the ancient Silk Road, Gansu39。 最后，衷心感謝在百忙之中評(píng)閱論文和參加答辯的各位專家、教授。 感謝在大學(xué)期間給我授課的各位老師，是在你們的悉心教導(dǎo)下，才為我后來的論文研究工作打下了堅(jiān)實(shí)的基 礎(chǔ)。楊老師對(duì)于本文選題、資料收集、文章修改以及最終定稿花費(fèi)了很多精力，在此我對(duì)楊老師在我學(xué)習(xí)和生活上的關(guān)心和指導(dǎo)表示由衷的感謝。在此，我將我的謝意付諸于寥寥數(shù)語(yǔ)中。s accounting policy decisions when tax accounting and financial accounting coincide”, Managerial Auditing Journal, Vol. 21 Iss: 4, – 386. 山東英才學(xué)院 2021 屆本科生畢業(yè)設(shè)計(jì)（論文） 19 致謝 四年的大學(xué)生活彈指一揮間，大學(xué) 經(jīng)歷使我不斷地成長(zhǎng)。 我國(guó)會(huì)計(jì)與稅法具體規(guī)定很是繁雜，由于本人理論水平有限，有些研究不是很具體到位，還存在紕漏之處，請(qǐng)老師們多多指正。本文從實(shí)證數(shù)據(jù)方面 選取 2021 年至 2021 年的數(shù)據(jù)剖析了差異在不斷擴(kuò)大的事實(shí)，另外，由于在銳思金融數(shù)據(jù)庫(kù)中獲取的數(shù)據(jù)很有限，所以 2021年的數(shù)據(jù)沒能獲得。 第二，研究開發(fā)支出差異可以保留，我認(rèn)為創(chuàng)新是國(guó)家發(fā)展的動(dòng)力，研究開發(fā)支出體現(xiàn)了政府對(duì)自主創(chuàng)新的支持，所以為提高市場(chǎng)競(jìng)爭(zhēng)力，研究開發(fā)支出差異應(yīng)該保留。 第一，廣告宣傳費(fèi)差異的協(xié)調(diào)。關(guān)于該差異，我認(rèn)為，所得稅應(yīng)向會(huì)計(jì)靠攏，以合同協(xié)議價(jià)款的現(xiàn)值為計(jì)稅基礎(chǔ)。 第二，分期收款銷售產(chǎn)品協(xié)調(diào)。所得稅法應(yīng)參考會(huì)計(jì)準(zhǔn)則的規(guī)定，在確認(rèn)應(yīng)稅收入時(shí)適度遵循實(shí)質(zhì)重于形式原則。對(duì)于折舊方法和折舊年限，所得稅法應(yīng)解除對(duì)折舊年限的約束以及允許使用加速折舊法。 第二，折舊方面差異的協(xié)調(diào)。會(huì)計(jì)準(zhǔn)則中規(guī)定的融資租入固定資產(chǎn)的入賬價(jià)值要小于稅法的入賬價(jià)值，兩者對(duì)于初始成本的規(guī)定不一致，而后各期所產(chǎn)生的差 異都要進(jìn)行調(diào)整，工作會(huì)非常繁重，所以，我建議采用租賃起始日租賃資產(chǎn)的公允價(jià)值與最低租賃付款額現(xiàn)值中的較小者。對(duì)于這些人為的差異 ,需要多方面的監(jiān)管加以約束 ,這些監(jiān)管措施包括加強(qiáng)公司的內(nèi)外部審計(jì) ,完善公司的治理結(jié)構(gòu)與內(nèi)控 ,以及加強(qiáng)證券機(jī)構(gòu)的監(jiān)管等等 ,把那些人為的差異縮小到最低程度。 ,縮減人為差異 企業(yè)的會(huì)計(jì)在日常工作中并不愿意與稅法發(fā)生背離 ,二者的差異會(huì)帶來 摩擦和協(xié)調(diào)成本 ,并增加會(huì)計(jì)核算的工作量 ,一個(gè)理性的會(huì)計(jì)工作者是不愿意看到這種情況發(fā)生的。此外，一些企業(yè)沒有納稅意識(shí)，可能會(huì)鉆法律漏洞逃避稅款，這種情況下，稅收征管的難度和稅收成本也會(huì)因此增加。 山東英才學(xué)院 2021 屆本科生畢業(yè)設(shè)計(jì)（論文） 15 納稅人和征稅人應(yīng)對(duì)會(huì)計(jì)準(zhǔn)則與稅法進(jìn)行正確了解和掌控 .它是保證企業(yè)和稅務(wù)協(xié)調(diào)工作的前提。進(jìn)行會(huì)計(jì)核算時(shí)，應(yīng)對(duì)各個(gè)會(huì)計(jì)要素展開計(jì)量和報(bào)告，當(dāng)計(jì)量尺度與稅法不一致時(shí)，不允許調(diào)整賬簿和報(bào)表中的有關(guān)金額。另外，還可以通過問卷等形式來征集大眾的建議，然后 制定出更加科學(xué)有用的規(guī)范。借鑒牛倩在其碩士學(xué)位論文中的提議可以在相關(guān)法規(guī)的起草階段設(shè)立專門的評(píng)審委員會(huì)進(jìn)行公開討論兩者的具體內(nèi)容并組織評(píng)審。一項(xiàng)合理政策的出臺(tái)是基于理論界、實(shí)務(wù)界以及制定部門多方參與來實(shí)現(xiàn)的。 、反復(fù)博弈以達(dá)到均衡 目前在二者的制定過程中，一直以政府為主導(dǎo)，聘請(qǐng)的專家一般都是領(lǐng)域內(nèi)的杰出人物，在制定過程中很少相互