案例1：

　　Among the tax cuts announced in his budget on March 18th, the chancellor of the exchequer, George Osborne, laid out big reductions for oil and gas companies operating in the North Sea. The previous tax rates for companies operating in the older fields sometimes amounted to a punitive 80%. Now the petroleum revenue tax will be reduced from 50% to 35%, and a supplementary corporation tax will come down from 30% to 20%. The government will also invest in new seismic surveys in the more remote areas of the North Sea. Altogether, Mr Osborne hopes that these measures will boost production there by 15% by the end of the decade.

　　在3月18號(hào)預(yù)算案公布的稅務(wù)減免中，英國(guó)財(cái)政大臣喬治·奧斯本提議為北海的油氣公司提供大幅稅務(wù)減免。之前在老油田進(jìn)行開采的公司有時(shí)竟會(huì)繳納總計(jì)達(dá)到80%的重稅。如今石油收益稅率將從50%降到35%，企業(yè)所得附加稅將從30%降到20%。政府也將在北海遠(yuǎn)海域的新地震測(cè)量方面投入資金。總而言之，奧斯本希望這些方法能促使該地區(qū)十年后的產(chǎn)量飆升15%。

　　案例2：

　　Oil and gas companies lobbied furiously for these changes, and they will certainly be welcomed, not least around the industry's capital of Aberdeen, where some 160,000 people rely on the sector. Mr Osborne should not expect much gratitude, though. Some firms have yet to forgive him for raising taxes in the first place.

　　油氣公司為這些達(dá)成改變而大力游說，他們當(dāng)然會(huì)受到歡迎，尤其是在該產(chǎn)業(yè)的中心亞伯丁地區(qū)，這里約160，000名居民依賴著這一產(chǎn)業(yè)。但是奧斯本不應(yīng)該期望會(huì)得到太多感激。有些公司還沒原諒他一開始提升稅率的行為。