| 单词 | Ad valorem |
| 释义 | 從價 Lat – according to the value. An ad valorem rate is a rate that of tax that is not fixed but for which the rate of tax payable will vary depending on the value of the dutiable transaction or item. For example, stamp duty on the transfer of real estate is imposed ad valorem: Stamp Duty Ordinance (Cap 117) sch 1. See also Stamp duty; Tax. 拉丁語 - 按價值計算。從價稅率指按應課稅交易或項目的價值為標準所徵的非固定稅率。例如不動產的轉讓印花稅是從價計算的：《印花稅條例》（第117章）附表1第1(1)類。另見 Stamp Duty; Tax。 |
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