计税的英文：
valorem

The book value or undepreciated cost of an asset for income tax purposes.
计税基准是计算所得税时使用的资产帐面价值或资产的未折旧成本。

Tax official:yes.so different from the finance leasing situation,the whole rental turnover is taxable
税务局:对！它的全部租赁收入都要计税。

ANNEX IV CALCULATION OF THE TOTAL AD VALOREM subsidization(PARAGRAPH 1(A) OF ARTICLE 6)
附件4从价补贴总额的计算(第6条第1款(a)项)62

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。

Thus, an ad valorem tariff of 15 per-cent on television sets would come to $ 15 on a set that costs $ 100 to import and would come to $ 30 on a set that costs $ 200 to import.
因此，如对电视机征收IS％的从价关税，若一台电视机的进口价为100美元，征收15美元的关税；若一台电视机的进口价为200美元，则征收30美元的关税。