ad valorem rate

简明释义

从价费率

英英释义

例句

1.For luxury items, the government applies a higher ad valorem rate to discourage excessive consumption.

对于奢侈品，政府施加更高的从价税率以抑制过度消费。

2.When calculating tariffs, customs officials use an ad valorem rate to determine the amount owed based on the value of the imported goods.

在计算关税时，海关官员使用从价税率根据进口商品的价值确定应付金额。

3.The import duties are calculated based on an ad valorem rate, meaning they are a percentage of the total value of the goods.

进口关税是根据从价税率计算的，这意味着它们是商品总价值的一定百分比。

4.The ad valorem rate for gasoline taxes varies by state, affecting overall fuel prices.

汽油税的从价税率因州而异，影响整体燃油价格。

5.In real estate transactions, property taxes are often assessed using an ad valorem rate based on the property's market value.

在房地产交易中，财产税通常根据物业市场价值使用从价税率进行评估。

作文

In the realm of economics and taxation, the term ad valorem rate plays a crucial role in understanding how certain taxes are levied on goods and services. The phrase itself is derived from Latin, meaning 'according to value.' This concept signifies that the tax imposed is based on the assessed value of the item rather than a flat rate. For instance, when purchasing a luxury car, the sales tax applied might be calculated as a percentage of the car's price. This is a typical example of an ad valorem rate (根据价值的税率), where the more expensive the vehicle, the higher the tax incurred. The significance of ad valorem rates extends beyond mere taxation; it also influences consumer behavior and market dynamics. When consumers are aware that a higher-priced item will attract a greater tax burden, they may reconsider their purchasing decisions. This effect can lead to a decrease in demand for higher-end products, which manufacturers and retailers must account for when setting prices. Furthermore, governments often rely on ad valorem rates as a means to generate revenue, particularly in sectors like real estate and luxury goods, where valuations can be substantial.Moreover, the application of ad valorem rates is not limited to sales tax. It is also prevalent in tariffs imposed on imported goods. For example, if a country decides to implement a tariff of 10% on electronics, this tax would be calculated based on the value of the imported items. Hence, if a television worth $1,000 is imported, the tariff would amount to $100. This approach underscores the importance of value in international trade and how it affects pricing strategies across borders.However, while ad valorem rates offer a fair method of taxation based on value, they can also present challenges. For one, accurately assessing the value of goods can be complex, particularly for unique or high-value items. Additionally, fluctuations in market value can lead to inconsistencies in tax revenue, making budgeting for public services more difficult for governments. Despite these challenges, many jurisdictions prefer ad valorem rates because they are generally perceived as equitable; wealthier individuals or businesses pay more in taxes relative to their ability to pay.In conclusion, the concept of ad valorem rates is integral to our understanding of taxation and economic policy. It reflects a system where taxes are proportionate to the value of goods and services, promoting fairness in fiscal responsibilities. As consumers and policymakers navigate the complexities of the economy, recognizing the implications of ad valorem rates will be essential in shaping future financial landscapes. Understanding how these rates function not only enhances our knowledge of taxation but also empowers us to make informed decisions in our personal and professional lives.

在经济学和税收领域，短语ad valorem rate（根据价值的税率）在理解某些商品和服务的税收征收方式中起着至关重要的作用。这个术语源自拉丁语，意思是“根据价值”。这一概念意味着征收的税款是基于物品的评估价值，而不是固定税率。例如，在购买一辆豪华车时，适用的销售税可能会根据汽车的价格计算。这是ad valorem rate（根据价值的税率）的典型例子，越昂贵的车辆，所产生的税款就越高。ad valorem rates的重要性不仅限于税收；它还影响消费者行为和市场动态。当消费者意识到高价商品将吸引更高的税负时，他们可能会重新考虑自己的购买决定。这种效应可能导致对高端产品需求的减少，制造商和零售商在设定价格时必须考虑这一点。此外，政府通常依赖于ad valorem rates作为产生收入的一种手段，特别是在房地产和奢侈品等领域，这些领域的估值可能相当可观。此外，ad valorem rates的应用并不限于销售税。它在对进口商品征收关税时也很普遍。例如，如果一个国家决定对电子产品实施10%的关税，则该税款将根据进口商品的价值进行计算。因此，如果进口一台价值1000美元的电视机，则关税将为100美元。这种方法强调了价值在国际贸易中的重要性，以及它如何影响跨境定价策略。然而，尽管ad valorem rates提供了一种基于价值的公平征税方法，但它们也可能带来挑战。首先，准确评估商品的价值可能很复杂，尤其是对于独特或高价值的物品。此外，市场价值的波动可能导致税收收入的不一致，从而使政府预算公共服务变得更加困难。尽管面临这些挑战，许多司法管辖区仍然偏好ad valorem rates，因为它们通常被视为公平的；富裕的个人或企业相对于他们的支付能力支付更多的税款。总之，ad valorem rates的概念在我们理解税收和经济政策中是不可或缺的。它反映了一种税收与商品和服务的价值成比例的系统，促进了财政责任的公平。随着消费者和政策制定者在经济的复杂性中导航，认识到ad valorem rates的影响对塑造未来的金融格局至关重要。理解这些税率的运作不仅增强了我们对税收的认识，也使我们能够在个人和职业生活中做出明智的决策。