一、对于由国内企业投资建设、在建期间因利用外资变更为“外商投资企业”法人投资建设的固定资产投资项目，在投资单位被批准为“外商投资企业”法人之前进行的固定资产投资，应按变更前工程进度结算并缴纳固定资产投资方向调节税。二、对于原由‘吵【商投资企业”投资建设， I. For fixed assets investment projects invested and built by domestic enterprises during the period of construction due to the use of foreign investment as “foreign-invested enterprises”, and investment in fixed assets prior to the investment unit being approved as a “foreign-invested enterprise” legal person, Shall be settled according to the progress of the project before the change and pay the adjustment tax on the direction of investment in fixed assets. Second, for the original ’noisy [business investment enterprises’ investment and construction,