GATT Customs Valuation Code
关税及贸易总协定《关税估价准则》
International Customs Valuation System and the curtailing of non-tariff barriers;
国际海关估价制度与削减非关税壁垒
It is these documents that enable the importing customs to assess consignments at the correct rate of duty.
进口国海关凭借这些证件按正确税率对货物估价征税。
Where the CIF or FOB price can not be ascertained, the price for duty assessment shall be estimated and fixed by the Customs.
到岸价格和离岸价格不能确定时，完税价格由海关估定。
For assets without certifying documents, the value shall be assessed by the enterprise and submitted to the local tax authorities for examination and approval in accordance with the quality of the assets.
不能提供确实证明的，由企业估价，报当地税务机关按质核定其价格。
An assessment or a valuation, as of land in Britain, especially for taxation.
估价评估或诂价，如对英国土地的估价，为了税收
To estimate the value of(property) for taxation.
估价为征税估定(财产)的价值
If unable through examination to determine the CIF price of an import, the Customs shall assess its duty-paying value based successively on the following prices:
进口货物的到岸价格经海关审查未能确定的，海关应当依次以下列价格为基础估定完税价格：
If the transaction value of imported goods could not be determined, the customs value was determined based on other means provided for in the Customs Valuation Agreement.
如无法确定进口货物的成交价格，则完税价格将根据《海关估价协定》规定的其他方法确定。
A compound tariff is a combination of a specific and an ad valorem tariff.
复合关税是从价税与从量税两种关税相结合所征收的关税。
An expert or official valuation, as for taxation.
鉴定，估价如在税收方面专家或官方的估价
ad valorem (customs) duty: A tax or duty levied as a given proportion of the value of a commodity or service.
从价税(关税):按照商品或服务的价值的一定比例征收的税或关税。
Recognizing the need for a fair, uniform and neutral system for the valuation of goods for customs purposes that precludes the use of arbitrary or fictitious customs values;
认识到需要一个公平、统一和中性的海关对货物估价的制度，以防止使用任意或虚构的完税价格；
Municipal Valuation Office generates tax demand notices based on valuation roll.
市级估价办公室根据评估记录完成税负通知。
International Union for Land Value Taxation and Free Trade
国际土地估价征税和自由贸易联合会
an official who evaluates property for the purpose of taxing it.
一个为了征税而给财产估价的官员。
capable of being assessed especially for the purpose of taxation.
可估价的、特别是为以征税为目的。
The house was rated at ￡ 300 a year.
那幢房子每年的税收估价为三百英镑。