从量税

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 .

从量税是按每件或每磅产品征收一定的税。

Specific duties are levied at the rate of so much per unit or pound .

从量税的实施在制造企业间造成新的不公平，加剧不正当竞争。

The practice of such taxation policy had created new unfairness among manufacturers and intensified illicit market competition .

从量税比较容易实施及管理，尤其是对于标准化商品和主要产品。

Specific tariff is relatively easy to apply and administer , particularly to standardized commodities and staple products .

从量税给企业经营带来巨大压力，无论品牌、资金实力，还是企业综合抗风险能力，都产生了巨大的影响。

Such taxation approach brought great pressure on enterprise management and had massive effects on enterprise product brands , enterprise capital efficiency and enterprise risk-reducing capability .

从量税政策的出发点是好的，因为市场不规范，造成名优酒厂效益下降，其应对措施是开发中高价位产品，同时保护低价位产品。

From the angle of quantity taxation policy , abnormal market will result in profit dropping in distilleries which produce famous liquors and the relative countermeasures cover the development of top liquor prod-ucts and protection of inferior liquor products simultaneously .

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 .

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 .