Understanding the deep semantics of images is essential in the era dominated by social media. However, current research works primarily on the superficial description of images, revealing a notable deficiency in the systematic investigation of the inherent deep semantics. In this work, we introduce DEEPEVAL, a comprehensive benchmark to assess Large Multimodal Models' (LMMs) capacities of visual deep semantics. DEEPEVAL includes human-annotated dataset and three progressive subtasks: fine-grained description selection, in-depth title matching, and deep semantics understanding. Utilizing DEEPEVAL, we evaluate 9 open-source LMMs and GPT-4V(ision).Our evaluation demonstrates a substantial gap between the deep semantic comprehension capabilities of existing LMMs and humans. For example, GPT-4V is 30% behind humans in understanding deep semantics, even though it achieves human-comparable performance in image description. Further analysis indicates that the integration of description texts during the inference process notably enhances LMMs' ability to perceive deep semantics. Furthermore, our dataset is divided into multiple categories, and we conducted a more detailed analysis within these categories.