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。
Tariffs are commonly levied in one of two ways: ad valor em tariff or specific tariff.
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。
Ad valor em tariffs are taxes of a fixed percentage on the value of an imported good.
税费可以按照进口商品价值的一定的百分比来征收,这称为从价关税。
The tax may be levied as a percentage of the value of the imports, which is called an AD valorem tariff.
第三十六条进出口货物关税,以从价计征、从量计征或者国家规定的其他方式征收。
Article 36. Customs duties of import and export goods may be levied by means of AD valorem, specific duties, or otherwise specified by the State.
进口环节增值税以海关审定的完税价格加上关税和反倾销税作为计税价格从价计征。
The value added tax for the import link shall be AD valorem taxes calculated on the basis of the taxable price assessed by the customs house and the anti-dumping duties.
进口环节增值税以海关审定的完税价格加上关税和反倾销税作为计税价格从价计征。
The value added tax for the import link shall be AD valorem taxes calculated on the basis of the taxable price assessed by the customs house and the anti-dumping duties.
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