定额税

其徵税区域覆盖全境，纳税主体是大男、男子等底层百姓，税率为定额税缴纳期限一般在当年三月至十一月。

Tax area covers the whole territory of state and the humble people such as big males and men . The rate is fixed and the deadlines generally are from March to November in the year .

查询统计分析子系统对各地州、市、县和乡镇三级行政，和行业，以及税种的个体户定额税进行分析统计，实现税务部门对个体税收定额及交纳情况的实时监控；

Query , statistic and analysis sub system analyzes the city ( state ), county and countryside these three classes ' administrations and industries , as well as individual enterprises ' tax ration , so that the revenuers can give real time monitor on the tax ration and paying status .

像小规模或一般纳税人也有定额征收税的情况。

Like miniature or average taxpayer also norm imposes the condition of duty .

另除了个体外，像小规模或一般纳税人会不会也有定额征收税的情况？

Additional besides individual outside , like miniature or average taxpayer can also norm imposes the condition of duty ?

实行核定定额征收企业所得税的纳税人，不进行汇算清缴。

A taxpayer whose enterprise income taxes are collected according to the fixed amount upon assessment is not required to make final settlement and payment .