第一，申报准确率不高。从这几年的日常检查、重点检查和专项检查的结果看，企业所得税的申报准确率明显偏低，几乎是年年查、年年存在问题，甚至有的企业屡查屡犯。存在这种现象的主要原因：一是税务主管人员对所得税法规政策还没有吃准吃透，在解决具体问题时缺乏深入调查研 First, the reporting accuracy is not high. Judging from the results of routine inspections, key inspections and special inspections in recent years, the accuracy rate of applying for corporate income tax is obviously low, almost every year and there are problems every year, and even some enterprises repeatedly make repeated inquiries. The main reason for this phenomenon: First, tax executives have not yet eaten income tax regulations and policies, lack of thorough investigation in the solution to specific problems