固定资产投资方向调节税在税收政策、法规的制定上，不同于其他税种，采取多头管理，源泉控管。但由于目前一系列配套措施不同步，从而弱化了税收职能，未真正起到贯彻国家产业政策，引导社会投资方向，控制投资规模之目的。加之此税种自开征以来在税收征管方面一直存在着诸多 Adjustment tax on the direction of investment in fixed assets tax policy, the formulation of laws and regulations, different from other taxes, to take long management, source control. However, due to the current series of supporting measures are not synchronized, thus weakening the tax function, not really implement the national industrial policy, guide the direction of social investment, the purpose of controlling the scale of investment. In addition, there have been many tax administrations since the introduction of this tax