Generally speaking, salt tax, vehicle and vessel use tax, cultivated land occupation tax and so on are all fixed taxes. Generally applicable to items with stable price and quality and uniform corresponding specifications and standards. The monthly tax paid by self-employed individuals is also fixed, and it is not necessary to calculate taxes according to the tax rate like enterprises or companies, and it is also applicable to fixed taxes. Fixed tax is easy to calculate, and it is suitable for taxes levied by quantity. Generally, products with stable prices and uniform quality specifications are levied.

Fixed tax is a tax classified by tax rate. Refers to various taxes levied at a fixed rate. For example, China's current salt tax, vehicle and vessel use tax, urban land use tax, cultivated land occupation tax, resource tax, special tax on burning oil, etc. Fixed tax is easy to calculate, and it is suitable for taxes levied by quantity. Generally, products with stable prices and uniform quality specifications are levied.

legal ground

Measures for the Administration of Regular Quota Collection of Individual Industrial and Commercial Households

Article 6 The specific term of the quota implementation period shall be determined by the provincial tax authorities, but the longest period shall not exceed one year.

The quota implementation period refers to the first tax payment period to the last tax payment period after approval by the tax authorities. Article 7 The tax authorities shall verify the quota according to the business scale, business area, business content, industry characteristics, management level and other factors of fixed-term quota households, which may be verified by one or more of the following methods:

(a) according to the consumption of raw materials, fuel, power and other calculation or approved calculation;

(2) Calculated according to the method of cost plus reasonable expenses and profits;

(three) according to the inventory calculation or approved calculation;

(four) according to the invoice and related documents;

(5) Managing the funds in bank accounts according to law;

(6) Referring to the production and operation of taxpayers of the same scale and region in similar industries or similar industries;

(seven) approved in accordance with other reasonable methods.

The tax authorities should use modern information technology to verify the quota and enhance the standardization and rationality of the verification work. Article 8 The tax authorities shall verify the quota procedures:

(1) Self-declaration. Fixed-term households shall declare to the competent tax authorities in accordance with the time limit and contents stipulated by the tax authorities, and fill in the relevant declaration materials. The contents of the declaration shall include the business industry, business area, number of employees, monthly turnover, income and other declaration items required by the tax authorities.

The business volume and income mentioned in this item are all estimates.

(2) Approved quota. The competent tax authorities shall, according to the self-declaration of regular quota households and referring to the typical survey results, adopt the verification method stipulated in Article 7 of these Measures to verify the quota and calculate the tax payable.

(3) publicity of places. The competent tax authorities shall publicize the preliminary results of the approved quota for five working days.

The location, scope and form of publicity shall be determined by the competent tax authorities in accordance with the principle of facilitating the understanding and supervision of regular quota households and all sectors of society.

(4) approval by the superior. The competent tax authorities shall revise the quota according to the results of public opinions, and report the approved situation to the tax authorities at or above the county level for review and then fill in the Notice of Approved Quota.

(5) Issuing quotas. Will be "approved quota notice" delivered to the regular quota households for execution.

(6) announce the number of places. The competent tax authorities will announce the final quota and tax payable within the original publicity scope.