从价计征【英】

ad valorem taxation; price-based taxes

译文来源

[1] Report on the Work of the Government, 2016. via: http://english.gov.cn/premier/news/2016/03/17/content_281475309417987.htm
[2] Report on the Work of the Government, 2015. via: http://www.china.org.cn/chinese/2015-03/17/content_35077119.htm

定义

又叫从价税，是从量计征的对称。按照计税依据的不同，税收一般分为从价计征和从量计征两种。其中从价计征是指以征税对象的价格为计税依据。在从价计征中，作为计税依据的价格，有含税价格和不含税价格之分。例如，增值税的计税依据就是不含税的销售额。实行从价计征，一般都采用比例税率。在我国，大多数税收是实行从价计征的方式征收。“实行从价计税的好处在于，开征范围广，凡有价格，都可以从价计征，可以配合价格政策，调节社会生产与消费，发挥税收的经济杠杆作用。在通货膨胀时期，从价计征的税收收入随价格的上涨而增加，不会造成税收收入的明显损失”（李培传，1995：197）。从价计征在计算税款时比较方便，但它的使用也有一些限定条件。例如，一些课税对象的价格变化较多的税种，就不适合采用从价计征，否则就可能使税负发生不合理的变动。虽然如此，在多数情况下还是从价计征的税种较多。“流转课税的计税依据，一般采用从价计征的计税形式。在从价计征时，一般是以流转额的全额作为计税依据，有时也采用差额计税的形式。按流转全额作为计税依据是指，以应税产品或应税劳务的全部流转额作为计税金额”（邹瑜，1993：591）。

定义来源

[1] 李培传.税制改革与新税法实用全书[M].中国法制出版社，1995.
[2] 邹瑜.中国法律界限全书[M].中国国际广播出版社，1993.

例句

1. 营改增稳步实施，资源税从价计征范围扩大。取消存款利率浮动上限，推出存款保险制度，建立人民币跨境支付系统。价格改革力度加大，中央政府定价项目减少80%，地方政府定价项目减少一半以上。国有企业、农村、投融资、生态文明等领域改革有序推进，全面深化改革的成效正在显现。——《2016年政府工作报告》，2016

1. Steady progress was made in replacing business tax with VAT. Ad valorem taxation was extended to cover more types of resource taxes. The upper limit of the floating band on deposit rates was removed, the deposit insurance system was introduced, and the RMB cross-border payment system was established. Pricing reform was intensified, with the number of central government set prices reduced by 80% and the number of local government set prices cut by more than 50%. We carried out state-owned enterprise (SOE) reforms, rural reforms, and investment and financing reforms, ecological management reforms, and others. Efforts to intensify reform in all respects are beginning to deliver results. -Quoted from Report on the Work of the Government, 2016.

2. 力争全面完成“营改增”，调整完善消费税政策，扩大资源税从价计征范围。提请修订税收征管法。改革转移支付制度，完善中央和地方的事权与支出责任，合理调整中央和地方收入划分。——《2015年政府工作报告》，2015

2. We will devote serious energy to completing work to replace business tax with VAT across the board, adjust and improve policies on consumption tax, and extend price-based resource taxes to cover more types of resources. We will submit a proposal to the NPC Standing Committee on revising the Law on the Administration of Tax Collection. We will reform the transfer payments system, clearly define the respective powers and spending responsibilities of the central and local governments, and make appropriate adjustments to the division of revenue between them. -Quoted from Report on the Work of the Government, 2015.

网络参考例句

例句 1：
“十二五”期间，煤炭资源税从价计征已势在必行。——“煤炭资源税从价计征对煤炭行业影响分析”，载于《煤炭经济研究》2013年第8期
During the “National 12th Five Year Planning” period, it is imperative to have the Ad valorem taxation of coal resource tax.

例句 2：
本文主要研究我国资源税由从量计征转为从价计征对资源开采企业税负的影响，以及如何通过产业链向国民经济其他部门传导进而对价格总水平产生的影响。——“资源税从价计征改革的价格影响研究”，载于《公共管理与政策评论》2013年第2期
This paper studies the impact of shifting from quantity-based tax collection to ad calorem tax collection on resource extraction enterpriese and analyzes how this reform affects the general price level through price transmission to other sectors of the national economy. 

例句 3：
本文在建立资源有偿使用制度和改革资源税的背景下，提出耕地占用税税率应由从量定额转向从价定率。——“我国耕地占用税从价计征改革及其从价税率的调整测算——基于资源税全面深化改革背景下的讨论”，载于《价格理论与实践》2016年第3期
Under the background of establishing a system of paid use for natural resources and reforming resource tax system, this paper put forward that the tax collection should be shifted from an area-based quota rate to an ad valorem basis.