调节税

zhōng wài qǐ yè zài jiàn shè qī miǎn jiāo tǔ di shǐ yòng fèi huǎn zhēng gù dìng zī chǎn tóu zī fāng xiàng tiáo jié shuì

中外企业在建设期免交土地使用费，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.

jiǎn shǎo tiáo jié shuì

减少调节税

reduce a regulation tax