The flat tax for NJ property companies is 5%. Fixed tax is a type of tax categorized by tax rate. Refers to a variety of 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, and so on. Fixed tax calculation is simple, applicable to the tax from the amount of tax, generally on those stable prices, quality and specifications of the standard more uniform product levy.