投资方向税流失应引起注意刘铁拴，张玲玲国务院１９９１年颁布了《中华人民共和国固定资产投资方向调节税暂行条例》，规定在我国境内进行固定资产投资的单位和个人应当依照本条例缴纳投资方向调节税。但是，我们在审计中发现该项税收流失较为严重。１９９４年，在对基建... Liu Tieshuan, Zhang Lingling State Council in 1991 promulgated the “Provisional Regulations of the People’s Republic of China on the regulation of investment in fixed assets,” regulations in our country of fixed assets investment units and individuals should be paid in accordance with the Ordinance Regulation of Investment Tax . However, we found in the audit that the tax loss was more serious. In 1994, in infrastructure ...