1)advalorem taxes从价税
1.Both advalorem taxes and specific duty are regular means of the levy of 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。
英文短句/例句
1.Compound duties are a combination of specific and ad valorem duties混合税指从量税和从价税合并征收。
2.Ad valorem duty or ad valorem tax从价税或按价值所计的税
3.A compound tariff is a combination of a specific and an ad valorem tariff.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。
4.On the Adoption of Advalorem Taxes and Specific Duty in Commodity Tax;略论从价税与从量税在商品税中的采用
5.oil and gas production equipment ad valorem tax油气生产设备从价税
6.ad valorem (customs) duty: A tax or duty levied as a given proportion of the value of a commodity or service.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。
7.Ad valorem duties are levied on the basis of the product's value从价税按产品的价值征收。
8.a tax paid unwittingly by the consumer (such as ad valorem taxes).由消费者不知不觉负担的税款(如从价税)。
9.An ad valorem tariff is expressed as a fixed percentage of the value of the imported product.从价税是按照进口商品价值来确定税率百分比征收的;
10.The budget is designed to indicate major categories of revenue sources such as personal income tax, ad valorem sales tax and business tax.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。
11.In that country, an ad valorem duty of five percent was imposed on all goods on importation.在那个国家,所有进口货物曾课以5%的从价税。
12.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.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。
13.The costs of transportation, marketing, wholesaling and retailing represent an ad valorem tax equivalent of 900 per cent.运输成本,营销,批发和零售代表的从价税等值的900%。
14.Tariffs are commonly levied in one of two ways:ad valorem tariff or specific tariff.关税通常以下列两种方式的一种征收:从价关税或从量关税。
15.The computation of tax payable for Consumption Tax shall follow either the rate on value or the amount on volume method.消费税实行从价定率或者从量定额的办法计算应纳税额。
16.Ad valorem tariffs are taxes of a fixed percentage on the value of an imported good.从价关税是对一种进口商品的价值所征收的固定百分比的税额。
17.On the historical materials value of Dinglin Zhulue from its records on large-scale mining and taxation;从《定陵注略》对矿税大兴的记载看其史料价值
18.The formulas for computing the tax payable are as follows:The tax payable computed under the rate on value method = Sales amount x Tax rate.应纳税额计算公式: 实行从价定率办法计算的应纳税额:销售额x税率。
相关短句/例句
ad valorem and specific duty从价从量税
3)Ad Valorem Duty从价关税
4)ad valorem duty system从价税制
5)ad valorem rate从价税率
6)ad valorum duty从价税;从值税
延伸阅读
从价税 从量税的对称。以课税对象的价值或价格形式为标准,按一定比例计算征收的各种税。是依税收的计税标准进行的归类。 随着商品货币经济的发展,货币税逐渐代替实物税。从价税得到广泛的运用。中华人民共和国的大多数税种,如产品税、增值税、营业税、房产税、城镇土地使用税等,都属从价税。 在商品经济条件下,商品的价格不是单一的,因此如何确定计税价格,往往直接关系征纳双方的利益。从价税一般都以实际价格为计税标准。如中国的产品税规定,工业产品按产品实际销售价格计算纳税;对采购的应税农产品,按实际采购价格计算纳税。有些特殊情况,从价税计税价格的选择还需考虑与其他有关政策的配合。例如关税,世界各国采用的征税价格标准很不一致,大体上分为到岸价格、离岸价格和法定价格三种。选择什么价格为计税依据,既要符合国际规则,又要考虑国家的外贸政策和财政收入。 从价税的优点主要是:①有利于保证财政收入,即便在发生通货膨胀的情况下,计税依据也会随价格的上涨而增加,使税收收入不受通货贬值的影响。②税负相对较为公平。
