对外商投资企业征收固定资产投资方向调节税初探杨学会固定资产投资方向调节税（下简称投资税）自１９９１年开征以来，在配合国家加强宏观调控，控制投资规模，引导投资方向，集中资金保证重点建设，为促进国民经济持续、稳定、协调地发展起到了积极作用。通过５年来的征... A Preliminary Study on the Regulation Tax on the Levy of Fixed Assets Investment by Foreign-invested Enterprises Yang Xuehui The regulation tax on the investment direction of fixed assets (hereinafter referred to as investment tax) Since the introduction of the fixed assets investment policy in 1991, in coordination with the state’s efforts to strengthen macroeconomic regulation and control, control investment scale, Key construction has played a positive role in promoting the sustained, stable and coordinated development of the national economy. Through the past five years the levy ...