  In this paper, we introduce and study the notions of $\tau_q$-flat modules
and $\tau_q$-coheret rings. First, by investigating the Nagata rings of
$\tau_q$-torsion theory, we show that the small finitistic dimensions of
T$(R[x])$ are all equal to $0$ for any ring $R$. Then, we introduce the notion
of $\tau_q$-VN regular rings (i.e. over which all modules are $\tau_q$-flat),
and show that a ring $R$ is a $\tau_q$-VN regular ring if and only if T$(R[x])$
is a von Neumann regular ring. Finally, we obtain the Chase theorem for
$\tau_q$-coheret rings: a ring $R$ is $\tau_q$-coherent if and only if any
direct product of $R$ is $\tau_q$-flat if and only if any direct product of
flat $R$-modules is $\tau_q$-flat. Some examples are provided to compare with
the known conceptions.
