Fixed taxes include salt tax, vehicle and vessel use tax, urban land use tax, cultivated land occupation tax, resource tax and special tax on burning oil. 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. There are also some tax items in the consumption tax that adopt fixed tax rates (yellow wine, beer, gasoline and diesel; Used in cigarettes, wine, cosmetics, jewelry, etc. Adopt the proportional tax rate linked to taxable value). 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.

What are the four manifestations of fixed tax rate in China's current tax system?

1, fixed tax rate for different regions, that is, different taxes are stipulated for the same tax object according to different regions. This tax rate has the function of adjusting the differential income between different regions;

2. Classified and graded fixed tax rate, that is, according to certain signs, the tax object is divided into categories, items or levels, and then different tax rates are stipulated according to different categories, items or levels;

3. Fixed tax rate, that is, within the unified tax range, the specific applicable tax rate of taxpayers is determined according to the specific circumstances of taxpayers' tax objects or tax behaviors;

4. The fixed tax rate combining regional differences, classification, grading and range refers to the implementation of a fixed tax rate with a range on the premise that the same tax object is fixed according to regional differences or classification.

To sum up, the fixed tax rate includes consumption tax, stamp tax, land use tax, travel tax and so on.

Legal basis:

Article 1 of the Provisional Regulations of People's Republic of China (PRC) Municipality on Resource Tax

Units and individuals who exploit mineral products and produce salt as stipulated in these Regulations in People's Republic of China (PRC) and the sea areas under their jurisdiction (hereinafter referred to as exploiting or producing taxable products) are taxpayers of resource tax and shall pay resource tax in accordance with these Regulations.

Article 4

The taxable amount of resource tax shall be calculated by multiplying the sales of taxable products by the specific proportional tax rate applicable to taxpayers or multiplying the sales of taxable products by the specific fixed tax rate applicable to taxpayers according to the ad valorem rate or number of quota method.