For the purposes of the first paragraph hereof , the term " ad valorem percentage " means that , following manufacture or processing in a certain country ( region ) using materials not originating in the said country ( region ) , the value added portion exceeds a certain percentage of the value of the resulting goods 本条第一款所称从价百分比，是指在某一国家（地区）对非该国（地区）原产材料进行制造、加工后的增值部分，超过所得货物价值一定的百分比。
This article introduces the system development of resource taxation in china , the contents of the current resource taxation ; international research in the resource taxation , the types including out - related taxes , profit taxes and property taxes , in details : fixed fee , specific or ad valorem duty , higher rate of income tax , progressive profit tax , resource rent tax , brown tax , product - sharing , resource rent tax with equity , and carried interest . this paper analyses the devise question in the chinese resource taxation system : 1 本文详细的介绍了我国资源税制度从无到有的发展过程，现行资源税制度的主要内容；国外资源税的主要类型：产出型资源税、利润型资源税和财产型资源税，以及国际上常用的资源税课征方式：固定费用、从量与从价税、较高税率的收入所得税、累进利润税、资源租用税、布朗税、产品共享、股权替代和附带权益；运用大量篇幅分析了我国现行资源税设计中存在的问题： 1
Specifically , the bill seeks to exempt the following types of unit transfers from the requirement to pay the fixed stamp duty of 5 per transfer , and to submit the instrument of transfer to the collector of stamp revenue for endorsement to the effect that it is not chargeable with ad valorem stamp duty 具体来说，条例草案建议豁免某些类别的单位转让须缴交每份转让书五元的定额印花税，而有关人士亦毋须将转让文书呈交印花税署署长签注以表明这些文书不需缴纳从价印花税。该些豁免类别如下：
