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固定资产投资方向调节税的理论与实践李景祥固定资产投资方向调节税（以下简称投资税）是继建筑税停征之后，作为取代建筑税的一个新税种于１９９１年１月１日正式开征。投资税是为了达到贯彻国家产业政策，控制投资规模等目的而对全社会固定资产投资课征的一种特别目的税...
The Theory and Practice of Regulating Taxes on the Direction of Fixed Assets Investment Li Jingxiang The regulatory tax on the direction of investment in fixed assets (hereinafter referred to as investment tax) was officially introduced on January 1, 1991 as a new tax instead of construction tax, following the suspension of construction tax. Investment tax is a special purpose tax levied on investment in fixed assets in the whole society in order to achieve the goal of implementing national industrial policies and controlling the scale of investment.