Fixed tax, also known as "fixed tax rate", refers to the unit of tax objects according to a fixed amount of tax levied tax. The fixed tax is easy to calculate, applicable to the quantitative tax, generally for those stable price, quality and specifications of the standard more uniform product tax.

The Taxation Bureau of the catering industry this method of fixed management belongs to the "fixed amount and invoice full", that is to say, the fixed amount of payment, invoices issued by the amount of a separate calculation to pay.