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单词 ad valorem
释义

ad valorem

/ˌad vəˈlɔːrɛm /
adverb & adjective
(Of the levying of tax or customs duties) in proportion to the estimated value of the goods or transaction concerned: [as adjective]: ad valorem stamp duty at the rate of 1 per cent is payable...
  • Property ad valorem taxes are the major source of revenues for state and municipal governments.
  • The Tax Collector merges the non ad valorem assessments into the certified tax roll.
  • They pointed out that while most minerals had fully ad valorem rates of royalty at present, iron ore, limestone and dolomite had tonnage-based royalty.

Origin

Latin, 'according to the value'.

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更新时间:2024/11/11 11:47:25