1991年开征的投资方向调节税是在建筑税的基础上通过改革发展起来的,是国家对固定资产投资实行宏观调控的需要,也就是说,对某项投资可能要给予扶持、鼓励、照顾,而对另外的投资可能予以限制,甚至禁止。投资方向调节税作为调控投资膨胀的唯一的特定的税种,各地税务部门都很重视 The regulation of investment tax levied in 1991 on the basis of the building tax has been developed through reform and is required by the state for the macro-control of fixed-asset investment. That is to say, an investment may have to be given support, encouragement, care, And other investments may be limited, or even banned. Investment tax regulation as the only special regulation of investment tax expansion, the tax authorities all attach great importance