国内单位和个人在进行固定资产投资（包括装饰装修工程投资）时，都要向国家缴纳投资税。按照投资税有关规定，纳税人在收到投资计划后一个月内到指定的地方税务机关办理税目税率核定手续，到投资单位所在地（外省市在京投资为项目所在地）地方税务局办理税务登记、纳税申报手 Domestic units and individuals in the investment in fixed assets (including decoration investment), must pay the state investment tax. In accordance with the relevant provisions of the investment tax, taxpayers within one month after receiving the investment plan to the designated local tax authorities for the verification of tax rates, to the investment unit location (investment in other provinces and cities in Beijing for the project location) local tax authorities for tax registration, Tax return hand