A motion moved by the secretary for the treasury under section 4 ( 2 ) of the dutiable commodities ordinance ( cap . 109 ) to extend the concessionary duty rate ( i . e . at $ 1 . 11 per litre ) on ulsd by nine months to 31 march 2002 was passed 库务局局长根据《应课税品条例》 (第109章)第4 ( 2 )条动议议案，藉以延长超低硫柴油的优惠税率(即每升1 . 11元)的有效期9个月，至2002年3月31日为止；该议案获得通过。
However , towards the end of 2000 and in june last year , the administration , with the legislative council s agreement , twice extended the concessionary duty rate of 1 . 11 per litre , as a measure to provide economic relief for the transportation industry , " a government spokesman said 然而，政府于二年年底及去年六月在取得立法会的同意后，两度将每公升元的优惠税率延长，作为对运输行业的经济纾缓措施。
A motion moved by the secretary for financial services under section 4 of the dutiable commodities ordinance cap . 109 to extend the concessionary duty rate on ulsd of 1 . 11 per litre for another year from 1 april 2003 to 31 march 2004 was passed 财经事务及库务局局长根据应课税品条例第109章第4 2条动议的议案，藉以延长超低硫柴油每升1 . 11元的优惠税率有效期1年，由2003年4月1日至2004年3月31日止该议案获得通过。
A motion moved by the secretary for financial services under section 4 ( 2 ) of the dutiable commodities ordinance ( cap . 109 ) to extend the concessionary duty rate on ulsd of $ 1 . 11 per litre for another year from 1 april 2003 to 31 march 2004 was passed 财经事务及库务局局长根据《应课税品条例》 (第109章)第4 ( 2 )条动议的议案，藉以延长超低硫柴油每升1 . 11元的优惠税率有效期1年，由2003年4月1日至2004年3月31日止；该议案获得通过。
Hc agreed to set up a subcommittee to scrutinize the resolution under section 4 ( 2 ) of the dutiable commodities ordinance which aimed to introduce a concessionary duty rate on ultra low sulphur diesel ( ulsd ) as a fiscal incentive to encourage the use of ulsd 内务委员会同意成立小组委员会，以审议根据《应课税品条例》第4 ( 2 )条动议的决议案。该决议案旨在为超低硫含量柴油( "超低硫柴油" )订立优惠税率，作为鼓励驾驶人士使用的财政诱因。
The strong preference for light trucks in thailand is a reflection of the large agricultural sector and the fact that the excise tax regime favours purchases of these vehicles rather than passenger cars , with the tax rate remaining at only 3 % , still far below the preferential rate agreed for eco - cars 在泰国对于轻型卡车的偏好也反映出了大的农业部门，特许关税政策也支持购买卡车而不是客车，因为这种车的税率只有3 % ，仍然远远低于环保车的优惠税率。
In order to help high - tech industries to grow quickly , the government has implemented a lot of preferential policies in tax , including direct preferential policies ( such as tax - free period , preferential tax - rate and so on ) and indirect preferential policies ( such as accelerated depreciation , investment credit and so on ) results show that there exists many issues in the implementing of these policies and some of them do not bring about good effects 为了扶持高新技术产业的发展，我国在税收方面实施了许多优惠政策，包括直接税收优惠政策(如免税期、优惠税率等)和间接税收优惠政策(如加速折旧、投资抵免等) ，但有关实证研究分析表明，这些税收优惠政策在实施过程中存在许多问题，有些政策效果并不明显。
On the base of the theory of tax and investment , combining with the characteristics of high - tech industry investment , this thesis further the theoretical discussion on the impact of such policies as tax - free period , preferential tax - rate , full loss offset , investment credit and accelerated depreciation on the high - tech industry investment , and analyses the causes of the weak effect of these polices . accordingly , the thesis proposes correlative advices on how to better these policies 本文从税收与投资基础理论出发，结合高新技术产业投资的特点，从理论上进一步探讨了免税期、优惠税率、盈亏互抵、投资抵免、加速折旧等税收政策对高新技术产业投资的影响机理，初步解释了这些政策事实效果不理想的原因，并在此基础上提出了相应的政策上的建议。
