近年来,地方固定资产投资迅猛增长,成为宏观调控的重点和难点。转轨时期,财税体制与固定资产投资有着怎样的内在联系?全面认识并处理好它们之间的关系,有助于进一步推动财税体制改革和更有效地制定宏观调控政策。 In recent years, the rapid growth of local fixed asset investment has become the focus and difficulty of macroeconomic regulation and control. During the transitional period, what kind of internal relations between the fiscal and taxation system and the fixed assets investment? To comprehensively understand and handle the relations among them is conducive to further promoting the reform of the taxation system and making the macro-control policies more effective.