在基层的税收征管工作中，经常可以听到一部分纳税人有“定税”较高的说法。那么“定税”说法是否恰当，“定税”与“定额”到底有无区别呢？“定额”是对无建帐能力的、规模较小的纳税人，依据《征管法》的规定，参照有关标准具体确定每个纳税人、每期应纳税营业额或销售额多 In the work of tax collection and administration at the grass-roots level, it is often heard that some taxpayers have a “fixed tax” rate. Then “tax” is appropriate, “tax” and “quota” in the end whether there is any difference? “Quota” is a small-scale taxpayer with no capacity to establish accounts. According to the Law of the People’s Republic of China on Tax Collection and Management, each taxpayer shall be specifically identified with reference to the relevant standards, and each period shall have a taxable turnover or sales amount of more than one