ad valorem

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ad valorem (a.v, a/v)
照价; 按值


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從價稅
从价税 (英语：ad-valorem tax；Ad valorem是拉丁文词语，指“根据价值”) 是一种税，指根据不动产或个人财产的估计价值抽税。从价税可以是物业税，甚至是对入口产品的关税。对某些国家的中央政府或地方政府而言，物业从价税是一种重要的税收来源。一般而言，从价税在交易时征收，如销售税或增值税；或是按年征收，如物业税；或是与一些重大事件有关，如遗产税或关税。
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ad valorem
ad valorem
[拉]按价

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