固定资产投资方向调节税

固定资产投资方向调节税

Fixed asset investment regulation tax

中外企业在建设期间免交土地使用费，缓征固定资产投资方向调节税。

Enterprises are free of charge of the land use fee during the construction period and enjoy deferral of the fixed assets investment adjustment tax .

各级地方税务局要认真做好固定资产投资方向调节税停征后的清理清查工作。

Local taxation bureaus at various levels shall carry out sorting out and checking work with prudence after the cessation of fixed assets investment orientation regulation tax .

税目、税率依照本条例所附的《固定资产投资方向调节税税目税率表》执行。

The taxable items , tax rates shall be determined in accordance with the " Fixed Assets Investment Orientation Regulation Tax Taxable Items and Tax Rates Table " attached to these Regulations .

总局将在适当时候听取固定资产投资方向调节税工作情况总结和贯彻减征停征政策执行情况的汇报。

The State Administration of Taxation will listen to the reports on the summary of work on the fixed assets investment orientation regulation tax and the performance of implementing the deduction and cessation policy at a proper time .