应重视“投资方向调节税”的管理

• 作 者: 米忠庆
• 出 处: 涉外税务
• 发表日期: 1997年06期
• 关键词: 投资方向调节税 税收杠杆作用 条例实施细则 税务干部 个体工商业户 纳税单位 优惠政策 征管水平 纳税义务人 计税依据

固定资产投资方向调节税（以下简称“投资方向调节税”）是国家利用税收杠杆作用，配合计划管理，更好地贯彻产业政策，使全社会的投资结构趋于合理，增强宏观调控能力的一个重大措施。开征近5年来，对盲目开工、限制发展建设项目的控制，增加地方财政收入等方面起到了一定的积

The adjustment tax on the direction of investment in fixed assets (hereinafter referred to as the “investment direction adjustment tax”) is the use of the tax leverage of the state, with the program management, and better implement the industrial policy, the investment structure of the whole society tends to be reasonable and enhance the ability of macro-control Major measure In the past five years, there has been a certain amount of plot of blind start-up, restrictions on the control of development and construction projects, increasing local revenue, etc.