定额税是按税率分类的一类税。指按定额税率计征的各种税。如我国现行的盐税、车船使用税、城镇土地使用税、耕地占用税、资源税、烧油特别税等。定额税计算简便，适用于从量计征的税种，一般对那些价格稳定，质量和规格标准较统一的产品课征。
定额税 lump-sum tax ; [税收] quota tax
定额税率 Normquota tax rate ; Fixed Tax Rate ; fixed-sum tax rate ; specific tax rate
评定印花税额手续费 [税收] adjudication fee
超定额税收 recapture tax
免税定额 duty-free allowance
查定税额 [税收] assessed tax
额定税率 [税收] rated tax
算定税额 [税收] calculated tax amount
关税定额 TARIFF QUOTAS
定额印花税法 [税收] fixed stamp tax
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.
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