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固定资产投资方向调节税(以下简称为投资方向调节税)是我国为了贯彻国家产业政策、引导投资方向、调节投资结构和完善国家税制、组织财政收入的一个特定税种,现已成为地税机关征管的一个主体税种。陇西县地税局1995年至1997年三年间共征收入库投资方向调节税682万元,占三年工商各税入库总数的17.4%。但是,随着投资主体、体制、结构、管理、形式等进一步的复杂化、多样化,投资方向调节税征管难度越来越大,已成为仅次于个人所得税第二大难征税种。目前,投资方向调节税征管中问题较多,税款流失严重,其体表现在:
The regulation tax on the direction of investment in fixed assets (hereinafter referred to as the regulation on investment direction) is a special tax that our country implements in order to implement the national industrial policy, guide the investment direction, regulate the investment structure and improve the national tax system and organize the fiscal revenue. Now it has become the tax collection agency A main tax type. Longxi County Local Taxation Bureau from 1995 to 1997 a total of three years collection of storage and transportation direction adjustment tax of 6820000 yuan, accounting for three years 17.4% of the total tax warehousing. However, as investment entities, systems, structures, management, and forms further complicate and diversify, investment regulation is more and more difficult for tax collection and management, and it has become the second most difficult taxation item after personal income tax. At present, the adjustment of the direction of investment tax collection and management more problems, serious loss of tax, its body is manifested in: