一、征管现状固定资产投资方向调节税（以下简称投调税），是国家对单位和个人用于固定资产投资的各种资金征收的一种税。按《中华人民共和国固定资产投资方向调节税暂行条例》（以下简称《暂行条例》）规定，投调税征收形式有两种：一种是由税务部门直接征收，另一种是委... I. Status of Levy of Taxes Regulation of Investment in Fixed Assets (hereinafter referred to as tax adjustment) is a tax levied by the state on various funds used by units and individuals for investment in fixed assets. According to the Provisional Regulations on the Regulation of Fixed Assets Investment in the People’s Republic of China (the “Provisional Regulations”), there are two types of tax collection and tax collection: one is directly levied by the tax department and the other is ...