ad valorem

简明释义

从价

英英释义

例句

1.When calculating shipping costs, some carriers use an ad valorem 按价值征收的 rate based on the value of the goods.

在计算运输成本时，一些承运人使用基于货物价值的ad valorem 按价值征收的 费率。

2.The government imposed a new tax on luxury items, which is calculated as an ad valorem 按价值征收的 tax based on the item's price.

政府对奢侈品征收了一项新税，该税是根据物品价格按ad valorem 按价值征收的 计算的。

3.In international trade, tariffs can be either specific or ad valorem 按价值征收的, affecting the total cost of imported goods.

在国际贸易中，关税可以是特定的或ad valorem 按价值征收的，影响进口商品的总成本。

4.Companies often prefer ad valorem 按价值征收的 pricing strategies for their products to reflect market demand accurately.

公司通常更喜欢采用ad valorem 按价值征收的 定价策略，以准确反映市场需求。

5.The property tax in this region is assessed on an ad valorem 按价值征收的 basis, meaning higher valued properties pay more tax.

该地区的财产税是基于ad valorem 按价值征收的 基础评估的，这意味着更高价值的财产支付更多税款。

作文

The concept of taxation is fundamental to the functioning of any government, and among the various types of taxes, the term ad valorem plays a significant role. The Latin phrase ad valorem translates to 'according to value,' and it refers to a tax based on the assessed value of an item, such as property or goods. This type of tax is commonly applied in different jurisdictions around the world, particularly in relation to sales tax and property tax.Understanding how ad valorem taxes work is crucial for both individuals and businesses. For instance, when a consumer purchases a product, they often pay a sales tax that is calculated as a percentage of the purchase price. This is a classic example of an ad valorem tax, where the tax amount increases with the value of the item being sold. If a person buys a car worth $20,000 and the applicable sales tax rate is 5%, the total tax paid would be $1,000. Conversely, if the car's price were $30,000, the tax would rise to $1,500. This proportionality ensures that wealthier individuals contribute a higher amount in taxes relative to their purchases.In the realm of property taxation, ad valorem taxes are also prevalent. Local governments assess the value of properties within their jurisdiction, and the tax is levied based on this assessed value. Homeowners may receive an annual property tax bill that reflects the market value of their home. For example, if a home is valued at $250,000 and the local property tax rate is 1.25%, the homeowner would owe $3,125 in property taxes. This system is designed to ensure that those who own more valuable properties contribute more to the funding of public services, such as schools, roads, and emergency services.The advantages of ad valorem taxes include their fairness and simplicity. Since the tax is based on value, it aligns with the principle of ability to pay; individuals with higher-value assets or purchases pay more in taxes. Moreover, ad valorem taxes can generate significant revenue for governments, which is essential for maintaining public infrastructure and services.However, there are also criticisms associated with ad valorem taxation. One concern is that it can disproportionately affect lower-income individuals and families. For example, while a wealthy individual may buy a luxury vehicle and pay a high ad valorem tax, a low-income family may struggle to afford even a modest car, yet still face the same tax rates. This situation raises questions about equity and the overall impact of such taxes on different socioeconomic groups.Furthermore, fluctuations in property values can lead to unpredictable tax bills. During economic downturns, property values may decrease, resulting in lower tax revenues for local governments. Conversely, during boom periods, rising property values can lead to increased tax burdens for homeowners, potentially leading to financial strain.In conclusion, the term ad valorem represents a critical aspect of taxation systems worldwide. While it provides a straightforward method for calculating taxes based on value, it also presents challenges related to equity and economic stability. Understanding the implications of ad valorem taxes is essential for informed citizenship and effective financial planning. As governments continue to rely on these taxes for revenue, ongoing discussions about their fairness and effectiveness will remain pertinent in shaping future tax policies.

税收的概念对任何政府的运作至关重要，而在各种税种中，术语ad valorem扮演着重要角色。这个拉丁短语ad valorem翻译为“根据价值”，指的是基于物品评估价值（如财产或商品）征收的税。这种类型的税在世界各地的不同管辖区中普遍适用，特别是在销售税和财产税方面。理解ad valorem税的运作对于个人和企业都至关重要。例如，当消费者购买产品时，他们通常会支付一个按购买价格计算的销售税。这是ad valorem税的经典例子，税额随着所售商品的价值而增加。如果一个人购买一辆价值20,000美元的汽车，适用的销售税率为5%，那么总税额将为1,000美元。相反，如果汽车的价格为30,000美元，则税额将上升到1,500美元。这种比例确保了更富有的个人相对其购买支付更高的税款。在财产税方面，ad valorem税也很常见。地方政府评估其管辖区内的财产价值，并根据这一评估价值征税。房主可能会收到一份年度财产税账单，反映他们房屋的市场价值。例如，如果一栋房屋的价值为250,000美元，而当地的财产税率为1.25%，那么房主将欠3,125美元的财产税。这个系统旨在确保拥有更高价值财产的人相对更多地为公共服务（如学校、道路和应急服务）提供资金。ad valorem税的优点包括其公平性和简单性。由于税是基于价值，因此与支付能力原则一致；拥有更高价值资产或购买的人支付更多税。此外，ad valorem税可以为政府带来可观的收入，这对维护公共基础设施和服务至关重要。然而，关于ad valorem税也存在一些批评意见。一个问题是，它可能对低收入个人和家庭产生不成比例的影响。例如，尽管一位富裕个人可能会购买一辆豪华车并支付高额的ad valorem税，但一个低收入家庭可能连一辆普通汽车都难以负担，却仍然面临相同的税率。这种情况引发了关于公平性以及此类税对不同社会经济群体整体影响的问题。此外，财产价值的波动可能导致不可预测的税单。在经济低迷期间，财产价值可能下降，导致地方政府的税收减少。相反，在繁荣时期，财产价值上涨可能导致房主的税负增加，可能导致财务压力。总之，术语ad valorem代表了全球税收系统的一个关键方面。虽然它提供了一种基于价值计算税款的简单方法，但也带来了与公平性和经济稳定性相关的挑战。理解ad valorem税的影响对于知情公民身份和有效的财务规划至关重要。随着政府继续依赖这些税收来获取收入，关于其公平性和有效性的持续讨论将在塑造未来税收政策中保持相关性。