The flat tax has three major characteristics of the single tax rate, the base of the consumption tax, the clean tax base, just according with these requirements.

单一税具有“单一税率、消费税基、整洁税基”三大特征，正好符合这种条件。

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According to the revised Regulations, the amount of consumption tax payable may be calculated ad valorem, at a flat rate or by a combination of the two.

修订后的条例规定消费税实行从价定率、从量定额，或者从价定率和从量定额复合计税的办法计算应纳税额。

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