The tax rate is the proportion or amount of tax levied on the object of taxation. The tax rate is the yardstick for calculating the amount of tax and an important symbol for measuring the weight of the tax burden. China's current tax rates are mainly proportional tax rate, excess progressive tax rate, excess progressive tax rate, fixed tax rate. That is to say, for the same tax object, regardless of the size of the amount, the same proportion of tax is stipulated. China's value-added tax, business tax, urban maintenance and construction tax, enterprise income tax and so on is the proportional tax rate.