固定资产投资方向调节税是对在我国境内从事固定资产投资行为的单位和个人征收的一种税。这种税在建筑行业进行固定资产投资时占有相当大的比例。 为贯彻国家宏观调控政策，扩大内需．鼓励社会投资，推动经济增长，去年８月国家财政部、国家税务总局就“固定资产投资方向调节税 Adjustment of fixed assets investment tax is a kind of tax on units and individuals engaged in investment in fixed assets in China. This tax accounts for a significant proportion of fixed asset investment in the construction industry. In order to implement the national macro-control policy, expand domestic demand. Encourage social investment and promote economic growth. In August last year, the Ministry of Finance and the State Administration of Taxation adjusted the tax on the direction of investment in fixed assets