投资配额认购制实际上是一种新的投资计划分配制度,其内容包括在投资计划指导下,以产业或项目为管理对象,根据不同产业或项目投资的社会需求量,将相应的投资规模作为投资配额,然后通过招投标的形式向社会公开出售。确定投资配额时,对一些限制发展产业其标的可以以“投资方向税”为标准;而对于一些需要政府补贴的基础设施或能源原材料项目,则可采取负标的形式,即以政府补贴额作为标的。投资配额的出售可以采用两种方式, Investment quota subscription system is actually a new investment plan allocation system, which includes the investment plan under the guidance of the industry or project management object, according to different industries or project investment in social demand, the corresponding scale of investment as a Investment quotas, and then through public bidding in the form of public sale to the community. In determining the quota for investment, some of the industries that limit the development of industries may be subject to the “investment-oriented tax” standard; while for some infrastructure or energy-related raw materials projects that require government subsidies, they may take the form of negative subsidies, ie, government subsidies . Investment quotas can be sold in two ways,