固定资产税

根据一项在日本人口增长时期制定的政策，如果屋主建造房屋，按土地征收的固定资产税将会降低。

Under a policy devised at a time of population growth , fixed asset tax bills on land were reduced if owners built homes .

我国企业固定资产增值税会计核算的演进

Evolution of VAT Accounting Treatments of Fixed Assets of Chinese Enterprises

假如他们没有办法开固定资产增值税给我们还有其他途径吗？

If they do not have method to open fixed assets value added tax , still have other way to us ?

固定资产的增值税发票不能抵扣吧？

Cannot be the bill of value added tax of fixed assets touched buckle ?

作为固定资产的增值税是不可以抵扣的，但国家别有规定除外。

The value added tax that serves as fixed assets cannot be deducted in order to touch , but the country does not have formulary except .

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 .

企业外购生产用固定资产支付的增值税，按照抵扣政策不同分为消费型增值税、收入型增值税和生产型增值税；

The VAT ( Value Added Tax ) paid for fixed assets by enterprise used for production can be divided into consumption VAT , income VAT and production VAT .

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 .