某市一家商业银行是１９９７年９月在原１２家城市信用社的基础上合并成立的地方性股份制商业银行。群众举报该商业银行在改组改制过程中偷税。接到举报后，稽查人员首先下各支行稽查，从清产核资报告入手，把各支行的清产核资报告与帐务报表、帐簿、年终决算报告、审计报告相 A commercial bank in a city is a local joint-stock commercial bank merged in September 1997 on the basis of the original 12 city credit cooperatives. The masses reported that the commercial bank tax evasion in the process of restructuring and restructuring. After receiving the report, the inspectors first under the branches of all inspection, starting from the inventory of capital verification report to the branches of the capital verification report and the accounting statements, books, year-end final accounts, the audit report phase