固定资产投资方向调节税改革初探郑俊和，穆强固定资产投资方向调节税是１９９１年开征的。５年来，它不仅对贯彻国家产业政策、控制投资规模、引导投资方向、改善投资结构、促进国民经济持续、协调、稳定发展起到了积极作用，而且，已成为地方税收体系中具有良好发展前景... Investment in fixed assets regulation tax reform Zheng Junhe, Mu Qiang Fixed asset investment direction regulation tax was introduced in 1991. In the past five years, it has not only played a positive role in implementing the national industrial policy, controlling the scale of investment, guiding the investment direction, improving the investment structure, and promoting the sustained, coordinated and steady development of the national economy, but also has a good prospect in the local tax system. ..