从价税

略论从价税与从量税在商品税中的采用

On the Adoption of Advalorem Taxes and Specific Duty in Commodity Tax

从价税是以商品的价值为基础而征收的税。

Ad valorem duties are levied on the basis of the product 's value .

复合关税是从价税与从量税两种关税相结合所征收的关税。

A compound tariff is a combination of a specific and an ad valorem tariff .

由消费者不知不觉负担的税款（如从价税）。

A tax paid unwittingly by the consumer ( such as ad valorem taxes ) .

从价税与从量税是在商品税征收过程中经常采用的两种征收方法。

Both advalorem taxes and specific duty are regular means of the levy of commodity tax .

从价税是税收的基础上的价值，房地产或个人财产。

An ad valorem tax is a tax based on the value of real estate or personal property .

从价税是按照进口商品价值来确定税率百分比征收的；

An ad valorem tariff is expressed as a fixed percentage of the value of the imported product .

在那个国家，所有进口货物曾课以5%的从价税。

In that country , an ad valorem duty of five percent was imposed on all goods on importation .

和鑫对买卖双方收取相同的广告从价税的1%经纪佣金。

And Xin respect to both buyers and sellers to collect the same ad valorem duty of1 % brokerage fee .

运输成本，营销，批发和零售代表的从价税等值的900%。

The costs of transportation , marketing , wholesaling and retailing represent an ad valorem tax equivalent of 900 per cent .

从价税（关税）：按照商品或服务的价值的一定比例征收的税或关税。

Ad valorem ( customs ) duty : A tax or duty levied as a given proportion of the value of a commodity or service .

预算的制定要显示出各类主要税收，如个人所得税，从价税和营业税等。

The budget is designed to indicate major categories of revenue sources such as personal income tax , ad valorem sales tax and business tax .

而对商品特性分析的深入和税收征收研究的发展为从价税和从量税的比较研究提供了新的理论支撑。

However , when special features of some commodity and the development of tax levy are in consideration , the analysis of two means can go further .

依据从价税，政府向生产者收取产值的一个固定的百分比作为税收。

In an ad valorem tax , the government collects a fixed proportion of every product produced , rendering a lower marginal return captured by the producer .

政府对于酒业而言，不是一个帮手，更像是阻力对所有红酒征收63%的从价税，之后还要征收增值税。

The government is more of a hindrance than a help to the industry , levying a 63 per cent ad valorem tax on all wines before value added tax .

传统的分析把政府的从价税和佃农分成合约相比较，把前者的分析嫁接到后者的分析上，得出后者“无效率”的结论。

The traditional analysis draws an analogy between an ad valorem excise tax and share tenancy and argues the latter is inefficient on the ground that the former is said so .

从价税可用于各种类型范围的商品，复合关税常常用于工业产品，包括那些应纳税的原材料。

Ad valorem tariff can be applied to products with a wide range of grade variations . Compound tariff is compound duties are often applied to manufactured products embodying raw materials that are subject to tariffs .