消费税比所得税更优，定额税率制比累进税率制更好。
Consumption taxes are better than income taxes, and flatter rates are better than steeply progressive ones.
权利许可证照和营业帐簿税目中的其他帐簿适用定额税率。
Fixed tax rate is applied to licenses and permits as well as other business account books.
权利许可证照和营业帐簿税目中的其他帐簿适用定额税率。
Fixed tax rate is applied to licenses and permits as well as other business account books.
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