ad valorem duty

简明释义

按价收税

英英释义

例句

1.An ad valorem duty is typically expressed as a percentage of the value of the goods.

从价税通常以货物价值的百分比表示。

2.The government imposed an ad valorem duty on imported luxury goods to increase revenue.

政府对进口奢侈品征收从价税以增加收入。

3.The ad valorem duty on wine varies depending on the country of origin.

葡萄酒的从价税因原产国而异。

4.When importing electronics, be aware of the ad valorem duty that may apply.

在进口电子产品时，要注意可能适用的从价税。

5.Companies must calculate the ad valorem duty based on the total value of the shipment.

公司必须根据货物的总值计算从价税。

作文

In the realm of international trade, various terms and concepts play a crucial role in determining how goods are taxed and regulated. One such term that often comes up is ad valorem duty, which refers to a type of tariff based on the value of the goods being imported or exported. This method of taxation contrasts with specific duties, which are based on the quantity or weight of the goods. Understanding the implications of ad valorem duty is essential for businesses engaged in global commerce, as it directly affects pricing strategies and profit margins.The term ad valorem duty originates from Latin, meaning 'according to value'. This means that the duty is calculated as a percentage of the total value of the goods. For example, if a company imports machinery worth $10,000 and the ad valorem duty rate is 5%, the duty owed would be $500. This system is designed to ensure that higher-value items contribute more to government revenue compared to lower-value items.One of the primary advantages of ad valorem duty is its fairness. Since the duty is proportional to the value of the goods, it can be argued that it ensures equitable treatment of products, regardless of their size or weight. Additionally, this system can be easier to administer because it relies on the declared value of the goods, which is typically easier to assess than calculating duties based on weight or quantity.However, there are also challenges associated with ad valorem duty. One significant issue is the potential for undervaluation. Importers may attempt to declare a lower value for their goods to reduce the amount of duty owed. This practice, known as customs fraud, can lead to severe penalties and legal repercussions. Governments have implemented various measures to combat this issue, including stricter valuation guidelines and increased scrutiny of import declarations.Moreover, fluctuations in market prices can affect the amount of ad valorem duty owed over time. If the value of imported goods rises significantly, the duty paid will also increase, which can impact the overall cost structure for businesses. Companies must remain vigilant and adapt their pricing strategies accordingly to maintain competitiveness in the market.In conclusion, the concept of ad valorem duty is a fundamental aspect of international trade that influences how goods are taxed based on their value. While it offers a fair and straightforward approach to taxation, businesses must navigate its complexities, including the risks of undervaluation and price fluctuations. As global commerce continues to evolve, understanding ad valorem duty and its implications will be increasingly important for companies looking to thrive in the international marketplace.

在国际贸易领域，各种术语和概念在确定货物的税收和监管方式方面发挥着至关重要的作用。其中一个经常出现的术语是ad valorem duty，指的是一种基于进口或出口商品价值的关税。这种税收方法与按数量或重量征收的具体关税形成对比。理解ad valorem duty的含义对于参与全球商业的企业至关重要，因为它直接影响定价策略和利润率。术语ad valorem duty源自拉丁语，意为“根据价值”。这意味着关税是作为货物总值的百分比来计算的。例如，如果一家公司进口价值10,000美元的机械设备，而ad valorem duty的税率为5%，那么应缴纳的关税将为500美元。这一制度旨在确保高价值商品相较于低价值商品为政府收入贡献更多。ad valorem duty的主要优点之一是其公平性。由于关税与商品的价值成比例，因此可以认为它确保了对产品的公平对待，无论其大小或重量。此外，这一制度也更易于管理，因为它依赖于申报的货物价值，这通常比根据重量或数量计算关税更容易评估。然而，ad valorem duty也存在一些挑战。一个重大问题是低报价值的可能性。进口商可能会试图申报低于实际价值的商品，以减少应缴的关税。这种做法被称为海关欺诈，可能导致严重的处罚和法律后果。各国政府已经实施了各种措施来打击这一问题，包括更严格的估值指南和对进口申报的加强审查。此外，市场价格的波动可能会影响随时间推移而应缴纳的ad valorem duty金额。如果进口商品的价值显著上升，则应缴纳的关税也会增加，这可能会影响企业的整体成本结构。公司必须保持警惕，并相应调整其定价策略，以在市场中保持竞争力。总之，ad valorem duty的概念是国际贸易的一个基本方面，影响着货物根据其价值征税。虽然它提供了一种公平且简单的税收方式，但企业必须应对其复杂性，包括低报价值和价格波动的风险。随着全球商业的不断发展，理解ad valorem duty及其影响对于希望在国际市场上蓬勃发展的公司将变得越来越重要。