企业所得税是对企业来源于境内外的生产经营所得和其他所得征收的一种税。企业所得税的征收一般采取企业自行申报，税务机关查账征收的方式，但由于一些纳税人不能提供完整、准确的收入及成本、费用凭证，使得其应纳所得税额无法准确核定。在这种情况下，税务机关便有权采取核 The enterprise income tax is a kind of tax levied on the income from the production and business operation of the enterprise and from other sources both at home and abroad. The collection of enterprise income tax generally adopts the method of self-reporting by the enterprise and collection by the tax authorities. However, some taxpayers can not provide complete and accurate income and cost and expense certificates so that their income tax payable can not be accurately verified. Under such circumstances, the tax authorities have the right to take nuclear measures