一、取消的企业所得税审批项目的续管理企业所得税审批项目取消后,税务关应着重对企业申报的这些项目加评估和审核检查。发现不符合税法有规定的,应进行纳税调整,补征税款;嫌偷税的,应按税收征管法的有关规严肃查处。(一)亏损弥补的管理《国家税务总局关于印发〈企业所税税前弥 First, the cancellation of the enterprise income tax approval of the project continued management After the cancellation of the enterprise income tax approval project, the tax authorities should focus on the application of these projects companies to assess and review. Found to be inconsistent with the provisions of the tax code, tax adjustments should be made to supplement the tax; suspect tax evasion, tax administration law should be severely punished. (A loss of compensation for the management of "State Administration of Taxation on the issuance of