The first step is to take yields on gilts (government bonds) and treasury bills (the closest instrument to cash) in each year and rank them in descending order of the gap.
Such people, land-rich but cash-poor, may now submit their credits to the state treasury for a full cash refund whenever the state budget is in surplus.
This problem was temporarily fixed by the 1603 Treasury grant Program (TGP), which provides developers with the option to receive a cash grant in lieu of the tax credits.
这个问题暂时通过“1603财政部资助项目【1603 Treasury Grant Program (TGP)】”得到了解决，它为开发商提供的选择是让其接受现金拨款以代替税收抵扣。