The definition of tax rate in sixth grade mathematics is the quantitative relationship or proportional relationship between tax amount and tax object, that is, the scale of tax collection. Tax rates are generally divided into fixed tax rates, proportional tax rates and progressive tax rates. Fixed tax rate refers to the tax rate form which is directly defined as the absolute amount of tax payment by the unit of measurement of the tax object, and is applicable to taxes levied from a specific amount.
Proportional tax rate refers to the tax rate that stipulates the same tax rate for the same tax object regardless of the amount. Turnover tax is generally proportional. Proportional tax rates are divided into uniform proportional tax rates and differential proportional tax rates.