Levying a tax on leaded gasoline is an important policy to implement the use of unleaded gasoline.

征收含铅汽油税是实行汽油无铅化的一项重要政策。

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The author suggested that we can adjust tax structure rather than levying new tax based on existing taxation policy.

对电子商务进行征税应以现有的税收政策和税种为基础，不必开征新的税种，但有必要调整现有的税种结构。

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Meanwhile, the two countries have differences in taxation structure, preferential taxation policy to foreign investment and levying model, and each has its own characteristics.

同时两国在税制结构、吸引外资税收优惠政策、征管模式等方面存在一些差异，各自也有自身的特色。

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Simon Hamilton of the DUP and the UUP's Leslie Cree were among the members who argued that the Republic of Ireland's policy of levying corporation tax at 12.5% reduces the level of foreign direct investment (FDI) in Northern Ireland.

BBC: Northern Ireland Assembly