固定资产投资方向调节税征管中的问题与对策固定资产投资方向调节税（以下简称投资方向调节税）自１９９１年开征以来，在贯彻国家产业政策、引导投资方向、聚集资金进行重，人建设等方面都取得了一定的成效。但是，由于政策法规、征收管理等方面存在着一些问题，致使税款... Fixed assets investment direction to regulate tax collection and management problems and countermeasures Fixed assets investment regulation tax (hereinafter referred to as the regulation of investment tax) Since its introduction in 1991, since the introduction of the national industrial policy, to guide the direction of investment, capital accumulation, construction, etc. Have achieved some results. However, due to some problems in policies and regulations, collection and administration, etc., taxation ...