ad valorem taxglossary / ad valorem tax A tax imposed proportionally on the value of something (esp. real property), rather than on its quantity or some other measure. [Cases: Taxation 1. C.J.S. Taxation §§ 1–3, 5–6.] 词条贡献者 法律翻译Wayne,毕业于一所培养最顶级翻译人才的语言学院,专注翻译各类与调查、政府执法和白领刑事辩护有关的法律文件。
ad valorem tax ad valorem tax, 从价税 ad valorem tax 从价税 按照对应税财产所估定或核定价值的一定比例征收的税,例如从价征收的不动产税和关税。与从量税〔specific tax〕相对。