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.
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。
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.
个体税收定位定税计算机管理信息系统由定位管理子系统、定额生成子系统、查询统计分析子系统、系统设置子系统和数据接口子系统五个部分组成。
The system is made up of tax orientation management sub system, tax amount generate sub system, query, statistic and analysis sub system, system configuration sub system and data interface sub system.
古代斯巴达的税收分为份地税、公餐税两种形式，融分成制、定额制于一体。
In ancient Sparta, tax was gathered in two forms, lot rent and mess due, with fixed rent and sharecropping rent merging into a whole.
实行核定定额征收企业所得税的纳税人，不进行汇算清缴。
A taxpayer whose enterprise income taxes are collected according to the fixed amount upon assessment is not required to make final settlement and payment.
实行核定定额征收企业所得税的纳税人，不进行汇算清缴。
A taxpayer whose enterprise income taxes are collected according to the fixed amount upon assessment is not required to make final settlement and payment.
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