ad valorem method

简明释义

从价法

英英释义

例句

1.Many countries prefer the ad valorem method for calculating sales tax because it is fairer to consumers.

许多国家更喜欢使用从价税方法计算销售税，因为这对消费者来说更公平。

2.The government decided to impose tariffs using the ad valorem method to ensure that taxes are proportional to the value of imported goods.

政府决定采用从价税方法征收关税，以确保税收与进口商品的价值成正比。

3.When pricing luxury items, retailers may apply the ad valorem method to calculate the final price based on the item's value.

在定价奢侈品时，零售商可能会应用从价税方法，根据物品的价值计算最终价格。

4.In real estate, property taxes are often calculated using the ad valorem method, which means homeowners pay taxes based on the assessed value of their property.

在房地产中，物业税通常使用从价税方法计算，这意味着房主根据其财产的评估价值缴纳税款。

5.The ad valorem method is commonly used in customs duties, where the tax is a percentage of the value of the goods being imported.

在海关关税中，通常使用从价税方法，税率是所进口商品价值的一个百分比。

作文

The concept of taxation is fundamental to the functioning of any government, and various methods are employed to assess and collect these taxes. One such method is the ad valorem method, which translates from Latin to 'according to value.' This method bases the tax assessment on the value of the property or goods being taxed. For instance, when purchasing a home, the property tax is often calculated as a percentage of the property's assessed value. This approach is designed to ensure that those with more valuable properties contribute more to the public coffers, reflecting their ability to pay. The ad valorem method is widely used in many jurisdictions around the world, particularly for real estate and sales taxes. In the case of sales tax, the tax rate is applied to the sale price of goods and services. This means that if a consumer buys a more expensive item, they will pay a higher amount in sales tax compared to a less expensive item. This system is seen as fair by many because it aligns the tax burden with the consumer's purchasing power. However, while the ad valorem method has its advantages, it is not without criticisms. One major concern is that it can disproportionately affect lower-income individuals. For example, even though a low-income person may buy cheaper goods, the percentage-based tax can still take a significant portion of their limited income. Critics argue that this method does not account for the varying abilities of individuals to pay taxes based on their overall financial situation. Moreover, fluctuations in property values can lead to instability in revenue for local governments. During economic downturns, property values may decrease, resulting in lower tax revenues. This can create challenges for funding essential services such as education, public safety, and infrastructure maintenance. As a result, some policymakers advocate for alternative tax structures that might provide more stability and equity. Despite these criticisms, the ad valorem method remains a popular choice for tax assessment due to its straightforward nature and the relative ease with which property values can be determined. Many governments have implemented measures to mitigate some of the drawbacks associated with this method, such as exemptions for low-income households or caps on increases in property assessments. In conclusion, the ad valorem method plays a crucial role in the taxation landscape, providing a mechanism for governments to generate revenue based on the value of property and goods. While it offers a fair approach in theory, it is essential for lawmakers to continually assess its impact on different segments of the population and make necessary adjustments to ensure that the tax system remains equitable and effective. Understanding the ad valorem method allows citizens to better navigate their responsibilities and rights within the tax system, ultimately fostering a more informed and engaged populace.

税收的概念对于任何政府的运作都是基础，采用各种方法来评估和征收这些税款。其中一种方法是ad valorem method，这个拉丁语翻译为“根据价值”。这种方法基于被征税财产或商品的价值进行税务评估。例如，在购买房屋时，财产税通常是根据财产的评估价值的一定百分比计算的。这种方法旨在确保拥有更有价值财产的人贡献更多，以反映他们的支付能力。ad valorem method在世界许多地方广泛使用，特别是在房地产和销售税方面。在销售税的情况下，税率是适用于商品和服务的销售价格。这意味着如果消费者购买更昂贵的商品，他们将支付比购买较便宜商品更高的销售税。许多人认为这种制度是公平的，因为它将税负与消费者的购买力相一致。然而，尽管ad valorem method有其优点，但也并非没有批评。一个主要问题是它可能对低收入个体产生不成比例的影响。例如，即使低收入者购买便宜的商品，按百分比计算的税款仍可能占用他们有限收入的相当一部分。批评者认为，这种方法没有考虑到个人根据整体财务状况支付税款的不同能力。此外，财产价值的波动可能导致地方政府收入的不稳定。在经济低迷时期，财产价值可能下降，从而导致税收减少。这可能会给教育、公共安全和基础设施维护等基本服务的资金带来挑战。因此，一些政策制定者倡导采用其他税收结构，以提供更多的稳定性和公平性。尽管存在这些批评，ad valorem method由于其简单明了的性质和相对容易确定财产价值的优点，仍然是税务评估的热门选择。许多政府已经实施了一些措施，以减轻与该方法相关的一些缺点，例如对低收入家庭的豁免或对财产评估增长的上限。总之，ad valorem method在税收领域中发挥着至关重要的作用，为政府提供了一种基于财产和商品价值生成收入的机制。虽然理论上它提供了一种公平的方法，但立法者必须不断评估其对不同人群的影响，并做出必要的调整，以确保税收制度保持公平和有效。理解ad valorem method使公民能够更好地处理他们在税收制度中的责任和权利，最终促进一个更具信息化和参与感的公众。