ad valorem percentage criterion

简明释义

从价百分比标准

英英释义

例句

1.The tax authority applies an ad valorem percentage criterion to determine property taxes based on the assessed value.

税务机关根据评估价值应用从价百分比标准来确定财产税。

2.In international trade, the ad valorem percentage criterion helps in calculating import duties based on the value of goods.

在国际贸易中，从价百分比标准有助于根据货物的价值计算进口关税。

3.When assessing tariffs, the ad valorem percentage criterion is often preferred over specific tariffs for its flexibility.

在评估关税时，通常更喜欢使用从价百分比标准而不是具体关税，因为它更灵活。

4.The ad valorem percentage criterion is crucial in determining the fair market value of assets during a merger.

在合并过程中，从价百分比标准对于确定资产的公平市场价值至关重要。

5.The company uses an ad valorem percentage criterion for pricing its services, ensuring that fees are proportional to the value provided.

该公司使用从价百分比标准为其服务定价，确保费用与提供的价值成比例。

作文

In the realm of economics and taxation, various criteria are used to determine the appropriate tax rates or duties that should be levied on goods and services. One such criterion is known as the ad valorem percentage criterion, which plays a crucial role in how taxes are calculated based on the value of the item being taxed. This method of taxation is prevalent in many countries around the world, as it ensures that the tax burden is proportionate to the value of the goods or services in question.The term ad valorem is derived from Latin, meaning 'according to value.' This principle is applied in various contexts, including property taxes, sales taxes, and tariffs. When a tax is assessed using the ad valorem percentage criterion, it means that the tax amount is calculated as a percentage of the item's total value. For example, if a luxury car is valued at $50,000 and the applicable sales tax rate is 10%, the tax owed would be $5,000. This system is designed to ensure fairness, as individuals purchasing more expensive items contribute a higher amount in taxes compared to those buying less expensive items.One of the primary advantages of the ad valorem percentage criterion is its ability to adjust with inflation and changes in market value. As the price of goods and services increases over time, the taxes collected also increase, thereby maintaining government revenue without needing to change the tax rate itself. This dynamic nature of the ad valorem percentage criterion makes it an effective tool for governments seeking to balance their budgets and fund public services.However, there are also criticisms associated with this method of taxation. Some argue that it disproportionately affects lower-income individuals who may struggle to afford higher-priced goods, as they will pay a larger amount in taxes relative to their income. Additionally, fluctuations in the market can lead to inconsistencies in tax revenue, making it challenging for governments to predict their income accurately. This can result in budget shortfalls or surpluses, complicating fiscal planning and economic stability.To mitigate some of these concerns, many jurisdictions implement exemptions or lower rates for essential goods, such as food and medicine, ensuring that the ad valorem percentage criterion does not overly burden those with limited financial means. By carefully considering which items are subject to this form of taxation, governments can strike a balance between generating revenue and promoting social equity.In conclusion, the ad valorem percentage criterion is a significant aspect of modern taxation systems, providing a framework for assessing taxes based on the value of goods and services. While it offers several benefits, including adaptability to economic changes and fairness in taxation, it is essential for policymakers to remain vigilant about its potential drawbacks. By continuously evaluating and refining the application of the ad valorem percentage criterion, governments can create a more equitable tax system that serves the needs of all citizens while ensuring adequate funding for public services.

在经济学和税收的领域中，各种标准被用来确定应对商品和服务征收的适当税率或关税。其中一个标准被称为从价百分比标准，它在计算税款时起着至关重要的作用。该征税方法在世界许多国家普遍存在，因为它确保税负与所征税商品或服务的价值成比例。“从价”一词源于拉丁文，意为“根据价值”。这一原则在各种情况下应用，包括财产税、销售税和关税。当使用从价百分比标准评估税款时，这意味着税额是根据商品总值的百分比计算的。例如，如果一辆豪华车的价值为50,000美元，而适用的销售税率为10%，则应缴纳的税款为5,000美元。该系统旨在确保公平，因为购买更昂贵商品的个人相较于购买便宜商品的人贡献更多的税款。从价百分比标准的主要优点之一是其能够随着通货膨胀和市场价值的变化而调整。随着商品和服务价格随时间上涨，征收的税款也随之增加，从而在不需要改变税率的情况下维持政府收入。这种动态特性使得从价百分比标准成为政府寻求平衡预算和资助公共服务的有效工具。然而，与这种征税方法相关的批评意见也存在。一些人认为，它对低收入个体产生了不成比例的影响，因为他们可能难以承担高价商品带来的更高税款。此外，市场波动可能导致税收收入的不一致，使得政府难以准确预测其收入。这可能导致预算短缺或盈余，从而使财政规划和经济稳定变得复杂。为了减轻这些问题，许多司法管辖区对基本商品（如食品和药品）实施豁免或降低税率，以确保从价百分比标准不会对经济能力有限的人造成过大负担。通过仔细考虑哪些商品适用这种征税方式，政府可以在创造收入与促进社会公平之间找到平衡。总之，从价百分比标准是现代税收体系的重要组成部分，为根据商品和服务的价值评估税款提供了框架。尽管它提供了几项好处，包括对经济变化的适应性和税收的公平性，但政策制定者必须保持警惕，以应对其潜在的缺点。通过不断评估和完善从价百分比标准的应用，政府可以创建一个更加公平的税收制度，以满足所有公民的需求，同时确保公共服务的充足资金。