去年深圳市地方税务局组织了部分会计师事务所和税务师事务所对1万多户内资企业2004年度企业所得税纳税申报情况进行审核评税工作。一方面通过中介机构的审核,查补的各项税额金额较大；另一方面对各个纳税人的审核报告也详细地记录了存在的涉税疑点,并对疑点明显的纳税人提出了税务约谈或转入税务检查的建议,有助于税务机关开展下一步工作。笔者拟结合实践中的所观所感,对这项工作的开展谈谈个人体会和看法。 Last year, Shenzhen Local Taxation Bureau organized some accounting firms and tax law firms to review and assess the 2004 corporate income tax return of more than 10,000 domestic-funded enterprises. On the one hand, through the intermediary agencies’ audit, the amounts of all taxes checked and compensated are relatively large; on the other hand, the auditing reports of all taxpayers also record the existence of doubts on tax-related issues and provide taxpayers with obvious doubt on the taxpayers Talk about or into the tax inspection proposal, help the tax authorities to carry out the next step. I intend to combine the practice of what I feel, on the development of this work to talk about personal experience and views.