固定资产投资方向调节税是一个重要的地方税种,其征管工作质量的好坏,对地方税收有着重要的影响。现就投资方向调节税在实际工作中容易出现的问题及对象,谈谈我们的看法。 一、容易出现的问题 (一)、虚报投资计划,偷逃、少交投资调节税。由于投资方向调节税的征收采取按 The regulation of fixed assets investment tax is an important local tax, the quality of its collection and management of good or bad, has an important impact on local taxes. Now on the adjustment of investment direction in the actual work of the prone problems and objects, to talk about our views. First, prone to problems (A), false investment plans, evade, less investment regulation tax. As the regulation of investment tax levy taken by