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号预算案公布的税务减免中，英国财政大臣乔治·奥斯本提议为北海的油气公司提供大幅税务减免。之前在老油田进行开采的公司有时竟会缴纳总计达到80%的重税。如今石油收益税率将从50%降到35%，企业所得附加税将从30%降到20%。政府也将在北海远海域的新地震测量方面投入资金。总而言之，奥斯本希望这些方法能促使该地区十年后的产量飙升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.

　　油气公司为这些达成改变而大力游说，他们当然会受到欢迎，尤其是在该产业的中心亚伯丁地区，这里约160，000名居民依赖着这一产业。但是奥斯本不应该期望会得到太多感激。有些公司还没原谅他一开始提升税率的行为。