从量定额
从量定额
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消费税实行从价定率或者从量定额的办法计算应纳税额。
The computation of tax payable for Consumption Tax shall follow either the rate on value or the amount on volume method .
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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 .