定额税率
dìnɡ é shuì lǜ
- Fixed tax rate;quota tax rate
定额税率-
分级定额税率最多时为7级，最高比例税率达到30%。
As to tax rates , the utmost grades of grade fixed tax rate system were 7 and the highest rate of flat rate was 30 % .
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印花税的税率结构分为3类，中国大陆地区以单一比例税率为主、辅之以单一定额税率。
The structure of stamp tax rate is divided into three categories , while in Chinese mainland stamp tax rate is single flat rate complemented by single specific rate .
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而海外征收的商业税，不同国家地区，不同时期，则有不同的税制，主要实行比例税率或定额税率两类，总的发展趋势表现为税率不断提高。
The tax systems abroad were different in different countries or regions during different periods , two main forms of which were proportional duty and duty quota . The general trend was that the duty-rate rose constantly .