ad valorem (AV)

简明释义

从价

英英释义

例句

1.In some regions, sales tax is calculated on an ad valorem (AV) basis, depending on the price of the item sold.

在某些地区，销售税是根据销售商品的价格按ad valorem (AV)的方式计算的。

2.Real estate taxes are often assessed on an ad valorem (AV) basis, reflecting the property's market value.

房地产税通常按ad valorem (AV)的方式评估，反映物业的市场价值。

3.Many countries impose ad valorem (AV) tariffs to protect local industries from foreign competition.

许多国家征收ad valorem (AV)关税，以保护本地产业免受外国竞争的影响。

4.The tax on imported goods is calculated using an ad valorem (AV) basis, meaning it is a percentage of the value of the goods.

进口商品的税是基于ad valorem (AV)计算的，这意味着它是商品价值的一定百分比。

5.The company decided to apply an ad valorem (AV) pricing strategy for its new luxury product line.

公司决定对其新的奢侈产品线采用ad valorem (AV)定价策略。

作文

In the world of economics and taxation, understanding different types of tax structures is essential for both businesses and consumers. One such structure that plays a significant role in trade and commerce is the concept of ad valorem (AV). This Latin term translates to 'according to value' and refers to a type of tax that is levied as a percentage of the value of a good or service. The ad valorem (AV) tax is commonly applied to sales tax and property tax, making it an important concept for anyone involved in financial transactions.The primary advantage of ad valorem (AV) taxes is their fairness. Since the tax is based on the value of the item being purchased, individuals pay taxes proportionate to their ability to pay. For example, if someone buys a luxury car worth $50,000, they will pay a higher sales tax compared to someone purchasing a used car valued at $10,000. This system helps ensure that those who can afford more expensive items contribute more to public revenues.Another area where ad valorem (AV) taxes are prevalent is in property taxation. Local governments often assess property taxes based on the estimated market value of real estate. Homeowners might find that their property taxes increase as the value of their homes appreciates over time. This can be both a blessing and a curse; while homeowners may benefit from increased equity, they also face higher tax bills that can strain their budgets.However, there are challenges associated with ad valorem (AV) taxes. One significant issue is the potential for fluctuating values. Economic downturns can lead to decreases in property values, which may result in lower tax revenues for local governments. Additionally, assessing the accurate value of goods and properties can be complex and subjective. Disputes may arise over valuations, leading to conflicts between taxpayers and tax authorities.Moreover, ad valorem (AV) taxes can sometimes discourage consumption. Higher taxes on luxury goods may lead some consumers to reconsider their purchases, potentially slowing down economic growth. Businesses may also feel the impact, as they might adjust their pricing strategies to account for the additional tax burden, which could affect sales and profitability.Despite these challenges, the ad valorem (AV) tax system remains a crucial part of many economies. It provides a steady stream of revenue for governments, allowing them to fund essential services such as education, infrastructure, and public safety. Understanding how ad valorem (AV) taxes work can help consumers make informed decisions about their purchases and investments.In conclusion, the ad valorem (AV) tax system is an integral component of modern taxation, reflecting the value of goods and services in a fair manner. While it presents certain challenges, its benefits in promoting equity and providing government revenue cannot be overlooked. As we navigate the complexities of the economy, a solid grasp of concepts like ad valorem (AV) is vital for making sound financial decisions and understanding the broader implications of our economic activities.

在经济学和税收的世界中，理解不同类型的税收结构对企业和消费者都至关重要。一个在贸易和商业中发挥重要作用的结构是ad valorem (AV)的概念。这个拉丁术语翻译为“根据价值”，指的是一种按商品或服务的价值百分比征收的税。ad valorem (AV)税通常适用于销售税和财产税，因此对任何参与金融交易的人来说都是一个重要的概念。ad valorem (AV)税的主要优点是公平。由于税是基于所购项目的价值，因此个人支付的税款与他们的支付能力成正比。例如，如果某人购买一辆价值50,000美元的豪华车，他们将支付更高的销售税，而购买一辆价值10,000美元的二手车的人则支付较低的销售税。这种系统有助于确保那些能够负担得起更昂贵物品的人为公共收入贡献更多。ad valorem (AV)税还广泛应用于财产税。在当地政府中，财产税通常根据房地产的市场估值进行评估。房主可能会发现，随着其房屋价值的升值，财产税也会增加。这既是福也是祸；虽然房主可能会从增加的股权中受益，但他们也面临更高的税单，这可能会给他们的预算带来压力。然而，ad valorem (AV)税也面临一些挑战。一个显著的问题是价值波动的潜在性。经济衰退可能导致财产价值下降，从而导致地方政府的税收减少。此外，准确评估商品和财产的价值可能复杂且主观。关于估值的争议可能会出现，导致纳税人与税务机关之间的冲突。此外，ad valorem (AV)税有时可能会抑制消费。对奢侈品的高税可能会导致一些消费者重新考虑他们的购买，可能会减缓经济增长。企业也可能感受到影响，因为它们可能会调整定价策略以应对额外的税负，这可能会影响销售和盈利能力。尽管存在这些挑战，ad valorem (AV)税制仍然是许多经济体的重要组成部分。它为政府提供了稳定的收入来源，使其能够资助教育、基础设施和公共安全等重要服务。理解ad valorem (AV)税如何运作可以帮助消费者做出明智的购买和投资决策。总之，ad valorem (AV)税制是现代税收的重要组成部分，以公平的方式反映商品和服务的价值。尽管它带来了一些挑战，但其在促进公平和提供政府收入方面的好处不容忽视。随着我们在经济复杂性中导航，牢固掌握像ad valorem (AV)这样的概念对于做出明智的财务决策和理解我们经济活动的更广泛影响至关重要。