ad valorem

简明释义

按价,按价值

英英释义

例句

1.When importing electronics, you may face an ad valorem duty that varies based on the total cost of the items.

在进口电子产品时，您可能会面临一个ad valorem关税，这个关税根据商品的总成本而变化。

2.An ad valorem fee structure can be more beneficial for clients with lower-value transactions.

对于低价值交易的客户，ad valorem费用结构可能更为有利。

3.The government proposed an increase in the ad valorem tax rate to fund public services.

政府提议提高ad valorem税率以资助公共服务。

4.The tax on luxury goods is calculated on an ad valorem basis, meaning it is a percentage of the item's value.

奢侈品的税是按ad valorem的方式计算，这意味着它是商品价值的一定百分比。

5.Some countries apply an ad valorem tax on real estate transactions to ensure fair revenue collection.

一些国家对房地产交易征收ad valorem税，以确保公平的收入征集。

作文

The term ad valorem is a Latin phrase that translates to "according to value." It is commonly used in the context of taxation and pricing. When a tax is levied ad valorem, it means that the amount of tax is based on the assessed value of an item, rather than a fixed amount. This concept is crucial for understanding how various taxes, such as property tax or sales tax, are calculated and applied. In many countries, property taxes are assessed ad valorem. This means that the tax rate is applied to the estimated market value of the property. For instance, if a home is valued at $300,000 and the property tax rate is 1%, the homeowner would owe $3,000 in property taxes. This method of taxation ensures that those with more valuable properties contribute a fairer share to local governments, which rely on these funds for public services such as schools, roads, and emergency services.Similarly, sales taxes can also be structured ad valorem. A state might impose a sales tax of 7% on all retail purchases. If a consumer buys a car for $20,000, they would pay an additional $1,400 in sales tax, calculated ad valorem based on the total purchase price. This system can help ensure that higher-priced items contribute more to the state’s revenue than lower-priced items, reflecting the principle that those who spend more should pay more.Understanding the implications of ad valorem taxation is essential for both consumers and businesses. For consumers, knowing that certain taxes are based on the value of their purchases can influence their buying decisions. They may choose to buy less expensive items to save on taxes. For businesses, accurately assessing the value of their products is crucial for compliance with tax regulations and for pricing strategies. Miscalculating the value could lead to underpayment or overpayment of taxes, resulting in financial penalties or cash flow issues.Moreover, ad valorem taxes can also be applied to tariffs on imported goods. In international trade, countries may impose tariffs that are calculated based on the value of the goods being imported. For example, if a country imposes a 10% ad valorem tariff on electronics, a company importing a shipment of televisions valued at $50,000 would need to pay an additional $5,000 in tariffs. This can significantly impact the pricing of imported goods, making them more expensive for consumers and affecting competition with domestic products.In conclusion, the concept of ad valorem is integral to many aspects of taxation and pricing in our economy. It reflects a system where taxes and fees are proportionate to the value of items, ensuring fairness and equity in the distribution of tax burdens. Whether it’s property taxes, sales taxes, or tariffs, understanding ad valorem taxation helps individuals and businesses navigate the complexities of financial obligations and make informed economic decisions. As we continue to engage in a global economy, the principles behind ad valorem will remain relevant and significant for years to come.

“ad valorem”是一个拉丁短语，翻译为“根据价值”。它通常用于税收和定价的上下文中。当征收的税款是“ad valorem”时，这意味着税额是基于项目的评估价值，而不是固定金额。这个概念对于理解各种税收（如财产税或销售税）是如何计算和应用的至关重要。在许多国家，财产税是根据“ad valorem”进行评估的。这意味着税率是应用于财产的市场估值。例如，如果一栋房屋的价值为30万美元，而财产税率为1%，那么房主将欠3000美元的财产税。这种税收方法确保了那些拥有更有价值财产的人为地方政府贡献更公平的份额，而地方政府依靠这些资金提供公共服务，如学校、道路和紧急服务。类似地，销售税也可以采用“ad valorem”的结构。一个州可能对所有零售购买征收7%的销售税。如果消费者购买一辆价值2万美元的汽车，他们将额外支付1400美元的销售税，这是根据总购买价格“ad valorem”计算的。这种系统可以帮助确保高价商品比低价商品为州收入贡献更多，反映出花费更多的人应支付更多的原则。理解“ad valorem”税收的含义对消费者和企业都至关重要。对于消费者而言，知道某些税收是基于他们购买的价值可以影响他们的购买决策。他们可能会选择购买较便宜的商品以节省税款。对于企业来说，准确评估产品的价值对于遵守税收法规和定价策略至关重要。错误计算价值可能导致税款不足或过多，从而导致财务处罚或现金流问题。此外，“ad valorem”税也可以应用于进口商品的关税。在国际贸易中，各国可能会对进口商品征收基于商品价值计算的关税。例如，如果一个国家对电子产品征收10%的“ad valorem”关税，则一家进口价值5万美元电视机的公司需要支付额外的5000美元关税。这可能会显著影响进口商品的定价，使其对消费者而言更加昂贵，并影响与国内产品的竞争。总之，“ad valorem”这一概念在我们经济中的许多税收和定价方面都是不可或缺的。它反映了一种税收和费用与商品价值成比例的系统，确保了税负分配的公平性和公正性。无论是财产税、销售税还是关税，理解“ad valorem”税收有助于个人和企业应对复杂的财务义务，并做出明智的经济决策。随着我们继续参与全球经济，“ad valorem”的原则在未来几年仍将保持相关性和重要性。