id	sid	tid	token	lemma	pos
cjal-3051	1	1	an	an	DET
cjal-3051	1	2	update	update	NOUN
cjal-3051	1	3	on	on	ADP
cjal-3051	1	4	taxation	taxation	NOUN
cjal-3051	1	5	in	in	ADP
cjal-3051	1	6	china	china	PROPN
cjal-3051	1	7	note	note	VERB
cjal-3051	1	8	an	an	DET
cjal-3051	1	9	update	update	NOUN
cjal-3051	1	10	on	on	ADP
cjal-3051	1	11	taxation	taxation	NOUN
cjal-3051	1	12	in	in	ADP
cjal-3051	1	13	china	china	PROPN
cjal-3051	1	14	i.	i.	PROPN
cjal-3051	1	15	introduction	introduction	NOUN
cjal-3051	1	16	on	on	ADP
cjal-3051	1	17	april	april	PROPN
cjal-3051	1	18	12	12	NUM
cjal-3051	1	19	,	,	PUNCT
cjal-3051	1	20	1986	1986	NUM
cjal-3051	1	21	,	,	PUNCT
cjal-3051	1	22	the	the	DET
cjal-3051	1	23	central	central	ADJ
cjal-3051	1	24	government	government	NOUN
cjal-3051	1	25	of	of	ADP
cjal-3051	1	26	the	the	DET
cjal-3051	1	27	people	people	NOUN
cjal-3051	1	28	's	's	PART
cjal-3051	1	29	republic	republic	NOUN
cjal-3051	1	30	of	of	ADP
cjal-3051	1	31	china	china	PROPN
cjal-3051	1	32	issued	issue	VERB
cjal-3051	1	33	a	a	DET
cjal-3051	1	34	new	new	ADJ
cjal-3051	1	35	five	five	NUM
cjal-3051	1	36	year	year	NOUN
cjal-3051	1	37	plan	plan	NOUN
cjal-3051	1	38	reaffirming	reaffirm	VERB
cjal-3051	1	39	the	the	DET
cjal-3051	1	40	country	country	NOUN
cjal-3051	1	41	's	's	PART
cjal-3051	1	42	commitment	commitment	NOUN
cjal-3051	1	43	to	to	ADP
cjal-3051	1	44	economic	economic	ADJ
cjal-3051	1	45	decentralization	decentralization	NOUN
cjal-3051	1	46	.	.	PUNCT
cjal-3051	2	1	the	the	DET
cjal-3051	2	2	prc	prc	PROPN
cjal-3051	2	3	announced	announce	VERB
cjal-3051	2	4	a	a	DET
cjal-3051	2	5	plan	plan	NOUN
cjal-3051	2	6	to	to	PART
cjal-3051	2	7	broaden	broaden	VERB
cjal-3051	2	8	the	the	DET
cjal-3051	2	9	role	role	NOUN
cjal-3051	2	10	of	of	ADP
cjal-3051	2	11	free	free	ADJ
cjal-3051	2	12	market	market	NOUN
cjal-3051	2	13	forces	force	NOUN
cjal-3051	2	14	and	and	CCONJ
cjal-3051	2	15	to	to	PART
cjal-3051	2	16	curtail	curtail	VERB
cjal-3051	2	17	the	the	DET
cjal-3051	2	18	interdependence	interdependence	NOUN
cjal-3051	2	19	of	of	ADP
cjal-3051	2	20	commercial	commercial	ADJ
cjal-3051	2	21	enterprise	enterprise	NOUN
cjal-3051	2	22	and	and	CCONJ
cjal-3051	2	23	the	the	DET
cjal-3051	2	24	state.1	state.1	PROPN
cjal-3051	2	25	this	this	DET
cjal-3051	2	26	plan	plan	NOUN
cjal-3051	2	27	demonstrates	demonstrate	VERB
cjal-3051	2	28	china	china	PROPN
cjal-3051	2	29	's	's	PART
cjal-3051	2	30	current	current	ADJ
cjal-3051	2	31	quest	quest	NOUN
cjal-3051	2	32	to	to	PART
cjal-3051	2	33	make	make	VERB
cjal-3051	2	34	more	more	ADV
cjal-3051	2	35	varied	varied	ADJ
cjal-3051	2	36	and	and	CCONJ
cjal-3051	2	37	efficient	efficient	ADJ
cjal-3051	2	38	use	use	NOUN
cjal-3051	2	39	of	of	ADP
cjal-3051	2	40	capital	capital	NOUN
cjal-3051	2	41	investment	investment	NOUN
cjal-3051	2	42	.	.	PUNCT
cjal-3051	3	1	u.s	u.s	PROPN
cjal-3051	3	2	.	.	PROPN
cjal-3051	3	3	investors	investor	NOUN
cjal-3051	3	4	may	may	AUX
cjal-3051	3	5	wish	wish	VERB
cjal-3051	3	6	to	to	PART
cjal-3051	3	7	consider	consider	VERB
cjal-3051	3	8	the	the	DET
cjal-3051	3	9	effects	effect	NOUN
cjal-3051	3	10	of	of	ADP
cjal-3051	3	11	the	the	DET
cjal-3051	3	12	new	new	ADJ
cjal-3051	3	13	plan	plan	NOUN
cjal-3051	3	14	on	on	ADP
cjal-3051	3	15	doing	do	VERB
cjal-3051	3	16	business	business	NOUN
cjal-3051	3	17	in	in	ADP
cjal-3051	3	18	china	china	PROPN
cjal-3051	3	19	.	.	PUNCT
cjal-3051	4	1	this	this	DET
cjal-3051	4	2	note	note	NOUN
cjal-3051	4	3	examines	examine	VERB
cjal-3051	4	4	specific	specific	ADJ
cjal-3051	4	5	features	feature	NOUN
cjal-3051	4	6	of	of	ADP
cjal-3051	4	7	china	china	PROPN
cjal-3051	4	8	's	's	PART
cjal-3051	4	9	tax	tax	NOUN
cjal-3051	4	10	system	system	NOUN
cjal-3051	4	11	to	to	PART
cjal-3051	4	12	aid	aid	VERB
cjal-3051	4	13	the	the	DET
cjal-3051	4	14	u.s	u.s	PROPN
cjal-3051	4	15	.	.	PROPN
cjal-3051	4	16	investor	investor	NOUN
cjal-3051	4	17	in	in	ADP
cjal-3051	4	18	planning	plan	VERB
cjal-3051	4	19	under	under	ADP
cjal-3051	4	20	the	the	DET
cjal-3051	4	21	present	present	ADJ
cjal-3051	4	22	tax	tax	NOUN
cjal-3051	4	23	system	system	NOUN
cjal-3051	4	24	and	and	CCONJ
cjal-3051	4	25	in	in	ADP
cjal-3051	4	26	predicting	predict	VERB
cjal-3051	4	27	future	future	ADJ
cjal-3051	4	28	developments	development	NOUN
cjal-3051	4	29	.	.	PUNCT
cjal-3051	5	1	to	to	ADP
cjal-3051	5	2	the	the	DET
cjal-3051	5	3	extent	extent	NOUN
cjal-3051	5	4	that	that	SCONJ
cjal-3051	5	5	a	a	DET
cjal-3051	5	6	tax	tax	NOUN
cjal-3051	5	7	system	system	NOUN
cjal-3051	5	8	reflects	reflect	VERB
cjal-3051	5	9	national	national	ADJ
cjal-3051	5	10	economic	economic	ADJ
cjal-3051	5	11	policy	policy	NOUN
cjal-3051	5	12	,	,	PUNCT
cjal-3051	5	13	it	it	PRON
cjal-3051	5	14	is	be	AUX
cjal-3051	5	15	necessary	necessary	ADJ
cjal-3051	5	16	to	to	PART
cjal-3051	5	17	evaluate	evaluate	VERB
cjal-3051	5	18	the	the	DET
cjal-3051	5	19	chinese	chinese	ADJ
cjal-3051	5	20	tax	tax	NOUN
cjal-3051	5	21	system	system	NOUN
cjal-3051	5	22	not	not	PART
cjal-3051	5	23	only	only	ADV
cjal-3051	5	24	on	on	ADP
cjal-3051	5	25	its	its	PRON
cjal-3051	5	26	own	own	ADJ
cjal-3051	5	27	terms	term	NOUN
cjal-3051	5	28	but	but	CCONJ
cjal-3051	5	29	also	also	ADV
cjal-3051	5	30	in	in	ADP
cjal-3051	5	31	light	light	NOUN
cjal-3051	5	32	of	of	ADP
cjal-3051	5	33	china	china	PROPN
cjal-3051	5	34	's	's	PART
cjal-3051	5	35	experimentation	experimentation	NOUN
cjal-3051	5	36	with	with	ADP
cjal-3051	5	37	profit	profit	NOUN
cjal-3051	5	38	-	-	PUNCT
cjal-3051	5	39	motivated	motivate	VERB
cjal-3051	5	40	business	business	NOUN
cjal-3051	5	41	and	and	CCONJ
cjal-3051	5	42	investment	investment	NOUN
cjal-3051	5	43	.	.	PUNCT
cjal-3051	6	1	this	this	DET
cjal-3051	6	2	discussion	discussion	NOUN
cjal-3051	6	3	takes	take	VERB
cjal-3051	6	4	up	up	ADP
cjal-3051	6	5	three	three	NUM
cjal-3051	6	6	aspects	aspect	NOUN
cjal-3051	6	7	of	of	ADP
cjal-3051	6	8	tax	tax	NOUN
cjal-3051	6	9	planning	planning	NOUN
cjal-3051	6	10	in	in	ADP
cjal-3051	6	11	china	china	PROPN
cjal-3051	6	12	:	:	PUNCT
cjal-3051	6	13	first	first	ADV
cjal-3051	6	14	,	,	PUNCT
cjal-3051	6	15	an	an	DET
cjal-3051	6	16	overview	overview	NOUN
cjal-3051	6	17	of	of	ADP
cjal-3051	6	18	the	the	DET
cjal-3051	6	19	present	present	ADJ
cjal-3051	6	20	tax	tax	NOUN
cjal-3051	6	21	scheme	scheme	NOUN
cjal-3051	6	22	;	;	PUNCT
cjal-3051	6	23	second	second	X
cjal-3051	6	24	,	,	PUNCT
cjal-3051	6	25	the	the	DET
cjal-3051	6	26	influence	influence	NOUN
cjal-3051	6	27	of	of	ADP
cjal-3051	6	28	that	that	DET
cjal-3051	6	29	tax	tax	NOUN
cjal-3051	6	30	scheme	scheme	NOUN
cjal-3051	6	31	on	on	ADP
cjal-3051	6	32	whether	whether	SCONJ
cjal-3051	6	33	and	and	CCONJ
cjal-3051	6	34	how	how	SCONJ
cjal-3051	6	35	to	to	PART
cjal-3051	6	36	do	do	VERB
cjal-3051	6	37	business	business	NOUN
cjal-3051	6	38	in	in	ADP
cjal-3051	6	39	china	china	PROPN
cjal-3051	6	40	;	;	PUNCT
cjal-3051	6	41	and	and	CCONJ
cjal-3051	6	42	third	third	ADV
cjal-3051	6	43	,	,	PUNCT
cjal-3051	6	44	the	the	DET
cjal-3051	6	45	interaction	interaction	NOUN
cjal-3051	6	46	between	between	ADP
cjal-3051	6	47	chinese	chinese	ADJ
cjal-3051	6	48	tax	tax	NOUN
cjal-3051	6	49	incentives	incentive	NOUN
cjal-3051	6	50	and	and	CCONJ
cjal-3051	6	51	u.s	u.s	PROPN
cjal-3051	6	52	.	.	PROPN
cjal-3051	6	53	tax	tax	NOUN
cjal-3051	6	54	law	law	NOUN
cjal-3051	6	55	.	.	PUNCT
cjal-3051	7	1	a	a	DET
cjal-3051	7	2	summary	summary	NOUN
cjal-3051	7	3	of	of	ADP
cjal-3051	7	4	prc	prc	PROPN
cjal-3051	7	5	income	income	NOUN
cjal-3051	7	6	taxes	taxis	NOUN
cjal-3051	7	7	is	be	AUX
cjal-3051	7	8	provided	provide	VERB
cjal-3051	7	9	in	in	ADP
cjal-3051	7	10	the	the	DET
cjal-3051	7	11	chart	chart	NOUN
cjal-3051	7	12	following	follow	VERB
cjal-3051	7	13	the	the	DET
cjal-3051	7	14	text	text	NOUN
cjal-3051	7	15	.	.	PUNCT
cjal-3051	8	1	ii	ii	PROPN
cjal-3051	8	2	.	.	PUNCT
cjal-3051	9	1	an	an	DET
cjal-3051	9	2	overview	overview	NOUN
cjal-3051	9	3	of	of	ADP
cjal-3051	9	4	taxes	taxis	NOUN
cjal-3051	9	5	on	on	ADP
cjal-3051	9	6	foreign	foreign	ADJ
cjal-3051	9	7	investment	investment	NOUN
cjal-3051	9	8	this	this	DET
cjal-3051	9	9	section	section	NOUN
cjal-3051	9	10	describes	describe	VERB
cjal-3051	9	11	and	and	CCONJ
cjal-3051	9	12	contrasts	contrast	VERB
cjal-3051	9	13	the	the	DET
cjal-3051	9	14	principal	principal	ADJ
cjal-3051	9	15	tax	tax	NOUN
cjal-3051	9	16	provisions	provision	NOUN
cjal-3051	9	17	applicable	applicable	ADJ
cjal-3051	9	18	to	to	ADP
cjal-3051	9	19	foreign	foreign	ADJ
cjal-3051	9	20	investors	investor	NOUN
cjal-3051	9	21	in	in	ADP
cjal-3051	9	22	an	an	DET
cjal-3051	9	23	effort	effort	NOUN
cjal-3051	9	24	to	to	PART
cjal-3051	9	25	provide	provide	VERB
cjal-3051	9	26	an	an	DET
cjal-3051	9	27	understanding	understanding	NOUN
cjal-3051	9	28	of	of	ADP
cjal-3051	9	29	current	current	ADJ
cjal-3051	9	30	chinese	chinese	ADJ
cjal-3051	9	31	tax	tax	NOUN
cjal-3051	9	32	policy	policy	NOUN
cjal-3051	9	33	and	and	CCONJ
cjal-3051	9	34	assist	assist	VERB
cjal-3051	9	35	the	the	DET
cjal-3051	9	36	taxpayer	taxpayer	NOUN
cjal-3051	9	37	in	in	ADP
cjal-3051	9	38	making	make	VERB
cjal-3051	9	39	business	business	NOUN
cjal-3051	9	40	choices	choice	NOUN
cjal-3051	9	41	.	.	PUNCT
cjal-3051	10	1	this	this	DET
cjal-3051	10	2	section	section	NOUN
cjal-3051	10	3	first	first	ADV
cjal-3051	10	4	covers	cover	VERB
cjal-3051	10	5	the	the	DET
cjal-3051	10	6	taxation	taxation	NOUN
cjal-3051	10	7	of	of	ADP
cjal-3051	10	8	chinese	chinese	ADJ
cjal-3051	10	9	domestic	domestic	ADJ
cjal-3051	10	10	enterprises	enterprise	NOUN
cjal-3051	10	11	.	.	PUNCT
cjal-3051	11	1	it	it	PRON
cjal-3051	11	2	then	then	ADV
cjal-3051	11	3	explains	explain	VERB
cjal-3051	11	4	the	the	DET
cjal-3051	11	5	individual	individual	ADJ
cjal-3051	11	6	income	income	NOUN
cjal-3051	11	7	tax	tax	NOUN
cjal-3051	11	8	1	1	NUM
cjal-3051	11	9	.	.	PUNCT
cjal-3051	11	10	sterba	sterba	NOUN
cjal-3051	11	11	,	,	PUNCT
cjal-3051	11	12	central	central	ADJ
cjal-3051	11	13	control	control	NOUN
cjal-3051	11	14	subdued	subdue	VERB
cjal-3051	11	15	under	under	ADP
cjal-3051	11	16	peking	peking	NOUN
cjal-3051	11	17	's	's	PART
cjal-3051	11	18	plan	plan	NOUN
cjal-3051	11	19	,	,	PUNCT
cjal-3051	11	20	wall	wall	PROPN
cjal-3051	11	21	st	st	PROPN
cjal-3051	11	22	.	.	PROPN
cjal-3051	11	23	j.	j.	PROPN
cjal-3051	11	24	,	,	PUNCT
cjal-3051	11	25	april	april	PROPN
cjal-3051	11	26	15	15	NUM
cjal-3051	11	27	,	,	PUNCT
cjal-3051	11	28	1986	1986	NUM
cjal-3051	11	29	,	,	PUNCT
cjal-3051	11	30	at	at	ADP
cjal-3051	11	31	journal	journal	NOUN
cjal-3051	11	32	of	of	ADP
cjal-3051	11	33	chinese	chinese	ADJ
cjal-3051	11	34	law	law	NOUN
cjal-3051	11	35	law	law	NOUN
cjal-3051	11	36	(	(	PUNCT
cjal-3051	11	37	the	the	DET
cjal-3051	11	38	individual	individual	ADJ
cjal-3051	11	39	income	income	NOUN
cjal-3051	11	40	tax),2	tax),2	PROPN
cjal-3051	11	41	which	which	PRON
cjal-3051	11	42	applies	apply	VERB
cjal-3051	11	43	to	to	ADP
cjal-3051	11	44	chinese	chinese	ADJ
cjal-3051	11	45	and	and	CCONJ
cjal-3051	11	46	foreigners	foreigner	NOUN
cjal-3051	11	47	.	.	PUNCT
cjal-3051	12	1	finally	finally	ADV
cjal-3051	12	2	,	,	PUNCT
cjal-3051	12	3	it	it	PRON
cjal-3051	12	4	addresses	address	VERB
cjal-3051	12	5	the	the	DET
cjal-3051	12	6	income	income	NOUN
cjal-3051	12	7	tax	tax	NOUN
cjal-3051	12	8	law	law	NOUN
cjal-3051	12	9	concerning	concern	VERB
cjal-3051	12	10	joint	joint	ADJ
cjal-3051	12	11	ventures	venture	NOUN
cjal-3051	12	12	with	with	ADP
cjal-3051	12	13	chinese	chinese	ADJ
cjal-3051	12	14	and	and	CCONJ
cjal-3051	12	15	foreign	foreign	ADJ
cjal-3051	12	16	investment	investment	NOUN
cjal-3051	12	17	(	(	PUNCT
cjal-3051	12	18	the	the	DET
cjal-3051	12	19	joint	joint	ADJ
cjal-3051	12	20	venture	venture	NOUN
cjal-3051	12	21	income	income	NOUN
cjal-3051	12	22	tax),3	tax),3	PROPN
cjal-3051	12	23	and	and	CCONJ
cjal-3051	12	24	the	the	DET
cjal-3051	12	25	foreign	foreign	ADJ
cjal-3051	12	26	enterprise	enterprise	NOUN
cjal-3051	12	27	income	income	NOUN
cjal-3051	12	28	tax	tax	NOUN
cjal-3051	12	29	law	law	NOUN
cjal-3051	12	30	(	(	PUNCT
cjal-3051	12	31	the	the	DET
cjal-3051	12	32	foreign	foreign	ADJ
cjal-3051	12	33	enterprise	enterprise	NOUN
cjal-3051	12	34	income	income	NOUN
cjal-3051	12	35	tax).4	tax).4	NOUN
cjal-3051	12	36	tax	tax	NOUN
cjal-3051	12	37	aspects	aspect	NOUN
cjal-3051	12	38	of	of	ADP
cjal-3051	12	39	a	a	DET
cjal-3051	12	40	foreign	foreign	ADJ
cjal-3051	12	41	investor	investor	NOUN
cjal-3051	12	42	's	's	PART
cjal-3051	12	43	business	business	NOUN
cjal-3051	12	44	choices	choice	NOUN
cjal-3051	12	45	are	be	AUX
cjal-3051	12	46	described	describe	VERB
cjal-3051	12	47	in	in	ADP
cjal-3051	12	48	section	section	PROPN
cjal-3051	12	49	iii	iii	PROPN
cjal-3051	12	50	.	.	PROPN
cjal-3051	12	51	rather	rather	ADV
cjal-3051	12	52	than	than	ADP
cjal-3051	12	53	include	include	VERB
cjal-3051	12	54	foreign	foreign	ADJ
cjal-3051	12	55	ventures	venture	NOUN
cjal-3051	12	56	in	in	ADP
cjal-3051	12	57	the	the	DET
cjal-3051	12	58	regime	regime	NOUN
cjal-3051	12	59	designed	design	VERB
cjal-3051	12	60	for	for	ADP
cjal-3051	12	61	taxation	taxation	NOUN
cjal-3051	12	62	of	of	ADP
cjal-3051	12	63	domestic	domestic	ADJ
cjal-3051	12	64	enterprises	enterprise	NOUN
cjal-3051	12	65	,	,	PUNCT
cjal-3051	12	66	china	china	PROPN
cjal-3051	12	67	has	have	AUX
cjal-3051	12	68	for	for	ADP
cjal-3051	12	69	the	the	DET
cjal-3051	12	70	most	most	ADJ
cjal-3051	12	71	part	part	NOUN
cjal-3051	12	72	promulgated	promulgate	VERB
cjal-3051	12	73	a	a	DET
cjal-3051	12	74	separate	separate	ADJ
cjal-3051	12	75	system	system	NOUN
cjal-3051	12	76	for	for	ADP
cjal-3051	12	77	such	such	ADJ
cjal-3051	12	78	ventures	venture	NOUN
cjal-3051	12	79	.	.	PUNCT
cjal-3051	13	1	one	one	NUM
cjal-3051	13	2	explanation	explanation	NOUN
cjal-3051	13	3	for	for	ADP
cjal-3051	13	4	this	this	PRON
cjal-3051	13	5	may	may	AUX
cjal-3051	13	6	be	be	AUX
cjal-3051	13	7	that	that	SCONJ
cjal-3051	13	8	operations	operation	NOUN
cjal-3051	13	9	with	with	ADP
cjal-3051	13	10	foreign	foreign	ADJ
cjal-3051	13	11	participation	participation	NOUN
cjal-3051	13	12	do	do	AUX
cjal-3051	13	13	not	not	PART
cjal-3051	13	14	directly	directly	ADV
cjal-3051	13	15	share	share	VERB
cjal-3051	13	16	revenues	revenue	NOUN
cjal-3051	13	17	with	with	ADP
cjal-3051	13	18	the	the	DET
cjal-3051	13	19	state	state	NOUN
cjal-3051	13	20	,	,	PUNCT
cjal-3051	13	21	as	as	SCONJ
cjal-3051	13	22	do	do	VERB
cjal-3051	13	23	state	state	NOUN
cjal-3051	13	24	-	-	PUNCT
cjal-3051	13	25	owned	own	VERB
cjal-3051	13	26	enterprises	enterprise	NOUN
cjal-3051	13	27	.	.	PUNCT
cjal-3051	14	1	as	as	SCONJ
cjal-3051	14	2	china	china	PROPN
cjal-3051	14	3	's	's	PART
cjal-3051	14	4	economy	economy	NOUN
cjal-3051	14	5	becomes	become	VERB
cjal-3051	14	6	more	more	ADV
cjal-3051	14	7	decentralized	decentralize	VERB
cjal-3051	14	8	,	,	PUNCT
cjal-3051	14	9	however	however	ADV
cjal-3051	14	10	,	,	PUNCT
cjal-3051	14	11	the	the	DET
cjal-3051	14	12	rationale	rationale	NOUN
cjal-3051	14	13	for	for	ADP
cjal-3051	14	14	maintaining	maintain	VERB
cjal-3051	14	15	two	two	NUM
cjal-3051	14	16	separate	separate	ADJ
cjal-3051	14	17	systems	system	NOUN
cjal-3051	14	18	of	of	ADP
cjal-3051	14	19	taxation	taxation	NOUN
cjal-3051	14	20	fades	fade	VERB
cjal-3051	14	21	.	.	PUNCT
cjal-3051	15	1	it	it	PRON
cjal-3051	15	2	has	have	AUX
cjal-3051	15	3	recently	recently	ADV
cjal-3051	15	4	been	be	AUX
cjal-3051	15	5	proposed	propose	VERB
cjal-3051	15	6	,	,	PUNCT
cjal-3051	15	7	for	for	ADP
cjal-3051	15	8	example	example	NOUN
cjal-3051	15	9	,	,	PUNCT
cjal-3051	15	10	that	that	SCONJ
cjal-3051	15	11	even	even	ADV
cjal-3051	15	12	such	such	ADJ
cjal-3051	15	13	industries	industry	NOUN
cjal-3051	15	14	as	as	ADP
cjal-3051	15	15	"	"	PUNCT
cjal-3051	15	16	internal	internal	ADJ
cjal-3051	15	17	airlines	airline	NOUN
cjal-3051	15	18	,	,	PUNCT
cjal-3051	15	19	post	post	NOUN
cjal-3051	15	20	and	and	CCONJ
cjal-3051	15	21	telecommunications	telecommunication	NOUN
cjal-3051	15	22	departments	department	NOUN
cjal-3051	15	23	"	"	PUNCT
cjal-3051	15	24	should	should	AUX
cjal-3051	15	25	be	be	AUX
cjal-3051	15	26	allowed	allow	VERB
cjal-3051	15	27	to	to	PART
cjal-3051	15	28	retain	retain	VERB
cjal-3051	15	29	90	90	NUM
cjal-3051	15	30	%	%	NOUN
cjal-3051	15	31	of	of	ADP
cjal-3051	15	32	their	their	PRON
cjal-3051	15	33	profits	profit	NOUN
cjal-3051	15	34	.	.	PUNCT
cjal-3051	15	35	'	'	PUNCT
cjal-3051	16	1	as	as	SCONJ
cjal-3051	16	2	pricing	pricing	NOUN
cjal-3051	16	3	restrictions	restriction	NOUN
cjal-3051	16	4	ease	ease	VERB
cjal-3051	16	5	,	,	PUNCT
cjal-3051	16	6	those	those	DET
cjal-3051	16	7	profits	profit	NOUN
cjal-3051	16	8	will	will	AUX
cjal-3051	16	9	presumably	presumably	ADV
cjal-3051	16	10	reflect	reflect	VERB
cjal-3051	16	11	real	real	ADJ
cjal-3051	16	12	earnings	earning	NOUN
cjal-3051	16	13	,	,	PUNCT
cjal-3051	16	14	and	and	CCONJ
cjal-3051	16	15	will	will	AUX
cjal-3051	16	16	be	be	AUX
cjal-3051	16	17	subject	subject	ADJ
cjal-3051	16	18	to	to	ADP
cjal-3051	16	19	tax	tax	NOUN
cjal-3051	16	20	.	.	PUNCT
cjal-3051	17	1	if	if	SCONJ
cjal-3051	17	2	such	such	ADJ
cjal-3051	17	3	proposals	proposal	NOUN
cjal-3051	17	4	become	become	VERB
cjal-3051	17	5	law	law	NOUN
cjal-3051	17	6	,	,	PUNCT
cjal-3051	17	7	china	china	PROPN
cjal-3051	17	8	's	's	PART
cjal-3051	17	9	economic	economic	ADJ
cjal-3051	17	10	system	system	NOUN
cjal-3051	17	11	would	would	AUX
cjal-3051	17	12	allow	allow	VERB
cjal-3051	17	13	for	for	ADP
cjal-3051	17	14	a	a	DET
cjal-3051	17	15	uniform	uniform	ADJ
cjal-3051	17	16	scheme	scheme	NOUN
cjal-3051	17	17	of	of	ADP
cjal-3051	17	18	taxation	taxation	NOUN
cjal-3051	17	19	.	.	PUNCT
cjal-3051	18	1	at	at	ADP
cjal-3051	18	2	the	the	DET
cjal-3051	18	3	same	same	ADJ
cjal-3051	18	4	time	time	NOUN
cjal-3051	18	5	,	,	PUNCT
cjal-3051	18	6	2	2	X
cjal-3051	18	7	.	.	PUNCT
cjal-3051	18	8	individual	individual	ADJ
cjal-3051	18	9	income	income	NOUN
cjal-3051	18	10	tax	tax	NOUN
cjal-3051	18	11	law	law	NOUN
cjal-3051	18	12	of	of	ADP
cjal-3051	18	13	the	the	DET
cjal-3051	18	14	people	people	NOUN
cjal-3051	18	15	's	's	PART
cjal-3051	18	16	republic	republic	NOUN
cjal-3051	18	17	of	of	ADP
cjal-3051	18	18	china	china	PROPN
cjal-3051	19	1	[	[	X
cjal-3051	19	2	hereinafter	hereinafter	NOUN
cjal-3051	19	3	iit	iit	PROPN
cjal-3051	19	4	law	law	PROPN
cjal-3051	19	5	]	]	PUNCT
cjal-3051	19	6	(	(	PUNCT
cjal-3051	19	7	zhonghua	zhonghua	PROPN
cjal-3051	19	8	renmin	renmin	PROPN
cjal-3051	19	9	gongheguo	gongheguo	PROPN
cjal-3051	19	10	geren	geren	PROPN
cjal-3051	19	11	suode	suode	PROPN
cjal-3051	19	12	shui	shui	PROPN
cjal-3051	19	13	fa	fa	PROPN
cjal-3051	19	14	)	)	PUNCT
cjal-3051	19	15	(	(	PUNCT
cjal-3051	19	16	sept	sept	PROPN
cjal-3051	19	17	.	.	PROPN
cjal-3051	19	18	10	10	NUM
cjal-3051	19	19	,	,	PUNCT
cjal-3051	19	20	1980	1980	NUM
cjal-3051	19	21	)	)	PUNCT
cjal-3051	19	22	(	(	PUNCT
cjal-3051	19	23	trans	trans	X
cjal-3051	19	24	.	.	PUNCT
cjal-3051	20	1	in	in	ADP
cjal-3051	20	2	taxes	taxis	NOUN
cjal-3051	20	3	and	and	CCONJ
cjal-3051	20	4	investment	investment	NOUN
cjal-3051	20	5	in	in	ADP
cjal-3051	20	6	asia	asia	PROPN
cjal-3051	20	7	and	and	CCONJ
cjal-3051	20	8	the	the	DET
cjal-3051	20	9	pacific	pacific	PROPN
cjal-3051	20	10	,	,	PUNCT
cjal-3051	20	11	vol	vol	NOUN
cjal-3051	20	12	.	.	PROPN
cjal-3051	20	13	1	1	NUM
cjal-3051	20	14	,	,	PUNCT
cjal-3051	20	15	app	app	X
cjal-3051	20	16	.	.	PUNCT
cjal-3051	20	17	4(e	4(e	NUM
cjal-3051	20	18	)	)	PUNCT
cjal-3051	21	1	[	[	X
cjal-3051	21	2	hereinafter	hereinafter	NOUN
cjal-3051	21	3	tiap	tiap	PROPN
cjal-3051	21	4	]	]	PUNCT
cjal-3051	21	5	(	(	PUNCT
cjal-3051	21	6	published	publish	VERB
cjal-3051	21	7	by	by	ADP
cjal-3051	21	8	international	international	ADJ
cjal-3051	21	9	bureau	bureau	NOUN
cjal-3051	21	10	of	of	ADP
cjal-3051	21	11	fiscal	fiscal	ADJ
cjal-3051	21	12	documentation	documentation	NOUN
cjal-3051	21	13	1984	1984	NUM
cjal-3051	21	14	and	and	CCONJ
cjal-3051	21	15	supp	supp	PROPN
cjal-3051	21	16	.	.	PUNCT
cjal-3051	21	17	1985	1985	NUM
cjal-3051	21	18	)	)	PUNCT
cjal-3051	21	19	)	)	PUNCT
cjal-3051	21	20	.	.	PUNCT
cjal-3051	22	1	3	3	X
cjal-3051	22	2	.	.	X
cjal-3051	22	3	income	income	NOUN
cjal-3051	22	4	tax	tax	NOUN
cjal-3051	22	5	law	law	NOUN
cjal-3051	22	6	concerning	concern	VERB
cjal-3051	22	7	joint	joint	ADJ
cjal-3051	22	8	ventures	venture	NOUN
cjal-3051	22	9	with	with	ADP
cjal-3051	22	10	chinese	chinese	ADJ
cjal-3051	22	11	and	and	CCONJ
cjal-3051	22	12	foreign	foreign	ADJ
cjal-3051	22	13	investment	investment	NOUN
cjal-3051	22	14	[	[	X
cjal-3051	22	15	hereinafter	hereinafter	NOUN
cjal-3051	22	16	jvt	jvt	NOUN
cjal-3051	22	17	law	law	PROPN
cjal-3051	22	18	]	]	PUNCT
cjal-3051	22	19	(	(	PUNCT
cjal-3051	22	20	zhonghua	zhonghua	PROPN
cjal-3051	22	21	renmin	renmin	PROPN
cjal-3051	22	22	gongheguo	gongheguo	PROPN
cjal-3051	22	23	zhong	zhong	PROPN
cjal-3051	22	24	wai	wai	PROPN
cjal-3051	22	25	jingying	jingying	PROPN
cjal-3051	22	26	hezi	hezi	PROPN
cjal-3051	22	27	qiye	qiye	PROPN
cjal-3051	22	28	shui	shui	PROPN
cjal-3051	22	29	fa	fa	PROPN
cjal-3051	22	30	)	)	PUNCT
cjal-3051	22	31	(	(	PUNCT
cjal-3051	22	32	sept	sept	PROPN
cjal-3051	22	33	.	.	PROPN
cjal-3051	22	34	10	10	NUM
cjal-3051	22	35	,	,	PUNCT
cjal-3051	22	36	1980	1980	NUM
cjal-3051	22	37	)	)	PUNCT
cjal-3051	22	38	(	(	PUNCT
cjal-3051	22	39	trans	trans	PROPN
cjal-3051	22	40	.	.	PUNCT
cjal-3051	23	1	tiap	tiap	PROPN
cjal-3051	23	2	,	,	PUNCT
cjal-3051	23	3	supra	supra	PROPN
cjal-3051	23	4	note	note	NOUN
cjal-3051	23	5	2	2	NUM
cjal-3051	23	6	,	,	PUNCT
cjal-3051	23	7	app	app	X
cjal-3051	23	8	.	.	NOUN
cjal-3051	23	9	4(c	4(c	NUM
cjal-3051	23	10	)	)	PUNCT
cjal-3051	23	11	)	)	PUNCT
cjal-3051	23	12	.	.	PUNCT
cjal-3051	24	1	4	4	X
cjal-3051	24	2	.	.	X
cjal-3051	24	3	foreign	foreign	ADJ
cjal-3051	24	4	enterprise	enterprise	NOUN
cjal-3051	24	5	income	income	NOUN
cjal-3051	24	6	tax	tax	NOUN
cjal-3051	24	7	law	law	NOUN
cjal-3051	24	8	[	[	X
cjal-3051	24	9	hereinafter	hereinafter	NOUN
cjal-3051	24	10	feit	feit	PROPN
cjal-3051	24	11	law	law	PROPN
cjal-3051	24	12	]	]	PUNCT
cjal-3051	24	13	(	(	PUNCT
cjal-3051	24	14	zhonghua	zhonghua	PROPN
cjal-3051	24	15	renmin	renmin	PROPN
cjal-3051	24	16	gongheguo	gongheguo	PROPN
cjal-3051	24	17	waiguo	waiguo	PROPN
cjal-3051	24	18	qiye	qiye	PROPN
cjal-3051	24	19	fa)(dec	fa)(dec	NUM
cjal-3051	24	20	.	.	PROPN
cjal-3051	25	1	18	18	NUM
cjal-3051	25	2	,	,	PUNCT
cjal-3051	25	3	1981	1981	NUM
cjal-3051	25	4	)	)	PUNCT
cjal-3051	26	1	(	(	PUNCT
cjal-3051	26	2	trans	trans	PROPN
cjal-3051	26	3	.	.	PUNCT
cjal-3051	27	1	tiap	tiap	PROPN
cjal-3051	27	2	,	,	PUNCT
cjal-3051	27	3	supra	supra	PROPN
cjal-3051	27	4	note	note	NOUN
cjal-3051	27	5	2	2	NUM
cjal-3051	27	6	,	,	PUNCT
cjal-3051	27	7	app	app	X
cjal-3051	27	8	.	.	PROPN
cjal-3051	27	9	4(a	4(a	NUM
cjal-3051	27	10	)	)	PUNCT
cjal-3051	27	11	)	)	PUNCT
cjal-3051	27	12	.	.	PUNCT
cjal-3051	28	1	among	among	ADP
cjal-3051	28	2	other	other	ADJ
cjal-3051	28	3	important	important	ADJ
cjal-3051	28	4	taxes	taxis	NOUN
cjal-3051	28	5	is	be	AUX
cjal-3051	28	6	the	the	DET
cjal-3051	28	7	industrial	industrial	ADJ
cjal-3051	28	8	and	and	CCONJ
cjal-3051	28	9	commercial	commercial	ADJ
cjal-3051	28	10	consolidated	consolidated	ADJ
cjal-3051	28	11	tax	tax	NOUN
cjal-3051	28	12	,	,	PUNCT
cjal-3051	28	13	a	a	DET
cjal-3051	28	14	turnover	turnover	NOUN
cjal-3051	28	15	tax	tax	NOUN
cjal-3051	28	16	on	on	ADP
cjal-3051	28	17	goods	good	NOUN
cjal-3051	28	18	and	and	CCONJ
cjal-3051	28	19	services	service	NOUN
cjal-3051	28	20	along	along	ADP
cjal-3051	28	21	the	the	DET
cjal-3051	28	22	chain	chain	NOUN
cjal-3051	28	23	of	of	ADP
cjal-3051	28	24	production	production	NOUN
cjal-3051	28	25	.	.	PUNCT
cjal-3051	29	1	reference	reference	NOUN
cjal-3051	29	2	to	to	ADP
cjal-3051	29	3	the	the	DET
cjal-3051	29	4	turnover	turnover	NOUN
cjal-3051	29	5	tax	tax	NOUN
cjal-3051	29	6	will	will	AUX
cjal-3051	29	7	only	only	ADV
cjal-3051	29	8	be	be	AUX
cjal-3051	29	9	made	make	VERB
cjal-3051	29	10	as	as	ADP
cjal-3051	29	11	need	need	NOUN
cjal-3051	29	12	arises	arise	NOUN
cjal-3051	29	13	in	in	ADP
cjal-3051	29	14	the	the	DET
cjal-3051	29	15	context	context	NOUN
cjal-3051	29	16	of	of	ADP
cjal-3051	29	17	the	the	DET
cjal-3051	29	18	other	other	ADJ
cjal-3051	29	19	laws	law	NOUN
cjal-3051	29	20	.	.	PUNCT
cjal-3051	30	1	see	see	VERB
cjal-3051	30	2	gelatt	gelatt	NOUN
cjal-3051	30	3	,	,	PUNCT
cjal-3051	30	4	tax	tax	NOUN
cjal-3051	30	5	aspects	aspect	NOUN
cjal-3051	30	6	of	of	ADP
cjal-3051	30	7	business	business	NOUN
cjal-3051	30	8	with	with	ADP
cjal-3051	30	9	the	the	DET
cjal-3051	30	10	prc	prc	PROPN
cjal-3051	30	11	,	,	PUNCT
cjal-3051	30	12	22	22	NUM
cjal-3051	30	13	colum	colum	NOUN
cjal-3051	30	14	.	.	PUNCT
cjal-3051	31	1	j.	j.	PROPN
cjal-3051	31	2	transnat'l	transnat'l	PROPN
cjal-3051	31	3	l.	l.	PROPN
cjal-3051	31	4	421	421	NUM
cjal-3051	31	5	,	,	PUNCT
cjal-3051	31	6	441	441	NUM
cjal-3051	31	7	-	-	SYM
cjal-3051	31	8	42	42	NUM
cjal-3051	31	9	(	(	PUNCT
cjal-3051	31	10	1984	1984	NUM
cjal-3051	31	11	)	)	PUNCT
cjal-3051	31	12	;	;	PUNCT
cjal-3051	31	13	tiap	tiap	PROPN
cjal-3051	31	14	,	,	PUNCT
cjal-3051	31	15	supra	supra	PROPN
cjal-3051	31	16	note	note	NOUN
cjal-3051	31	17	2	2	NUM
cjal-3051	31	18	,	,	PUNCT
cjal-3051	31	19	at	at	ADP
cjal-3051	31	20	162	162	NUM
cjal-3051	31	21	.	.	PUNCT
cjal-3051	32	1	other	other	ADJ
cjal-3051	32	2	recent	recent	ADJ
cjal-3051	32	3	writings	writing	NOUN
cjal-3051	32	4	on	on	ADP
cjal-3051	32	5	tax	tax	NOUN
cjal-3051	32	6	law	law	NOUN
cjal-3051	32	7	in	in	ADP
cjal-3051	32	8	china	china	PROPN
cjal-3051	32	9	include	include	VERB
cjal-3051	32	10	:	:	PUNCT
cjal-3051	32	11	bell	bell	ADJ
cjal-3051	32	12	,	,	PUNCT
cjal-3051	32	13	people	people	NOUN
cjal-3051	32	14	's	's	PART
cjal-3051	32	15	republic	republic	NOUN
cjal-3051	32	16	of	of	ADP
cjal-3051	32	17	china	china	PROPN
cjal-3051	32	18	personal	personal	PROPN
cjal-3051	32	19	income	income	NOUN
cjal-3051	32	20	tax	tax	NOUN
cjal-3051	32	21	,	,	PUNCT
cjal-3051	32	22	11	11	NUM
cjal-3051	32	23	ga	ga	PROPN
cjal-3051	32	24	.	.	PUNCT
cjal-3051	33	1	j.	j.	PROPN
cjal-3051	33	2	int'l	int'l	PROPN
cjal-3051	33	3	&	&	CCONJ
cjal-3051	33	4	comp	comp	PROPN
cjal-3051	33	5	.	.	PUNCT
cjal-3051	34	1	l.	l.	PROPN
cjal-3051	34	2	373	373	NUM
cjal-3051	34	3	(	(	PUNCT
cjal-3051	34	4	1981	1981	NUM
cjal-3051	34	5	)	)	PUNCT
cjal-3051	34	6	;	;	PUNCT
cjal-3051	34	7	castleman	castleman	NOUN
cjal-3051	34	8	,	,	PUNCT
cjal-3051	34	9	taxation	taxation	NOUN
cjal-3051	34	10	in	in	ADP
cjal-3051	34	11	the	the	DET
cjal-3051	34	12	people	people	NOUN
cjal-3051	34	13	's	's	PART
cjal-3051	34	14	republic	republic	NOUN
cjal-3051	34	15	of	of	ADP
cjal-3051	34	16	china	china	PROPN
cjal-3051	34	17	:	:	PUNCT
cjal-3051	34	18	the	the	DET
cjal-3051	34	19	system	system	NOUN
cjal-3051	34	20	and	and	CCONJ
cjal-3051	34	21	its	its	PRON
cjal-3051	34	22	function	function	NOUN
cjal-3051	34	23	,	,	PUNCT
cjal-3051	34	24	46	46	NUM
cjal-3051	34	25	alb	alb	NOUN
cjal-3051	34	26	.	.	PROPN
cjal-3051	34	27	l.	l.	PROPN
cjal-3051	34	28	rev	rev	PROPN
cjal-3051	34	29	.	.	PROPN
cjal-3051	35	1	776	776	NUM
cjal-3051	35	2	(	(	PUNCT
cjal-3051	35	3	1982	1982	NUM
cjal-3051	35	4	)	)	PUNCT
cjal-3051	35	5	;	;	PUNCT
cjal-3051	35	6	china	china	PROPN
cjal-3051	35	7	laws	law	NOUN
cjal-3051	35	8	for	for	ADP
cjal-3051	35	9	foreign	foreign	ADJ
cjal-3051	35	10	business	business	NOUN
cjal-3051	35	11	taxation	taxation	NOUN
cjal-3051	35	12	(	(	PUNCT
cjal-3051	35	13	cch	cch	PROPN
cjal-3051	35	14	australia	australia	PROPN
cjal-3051	35	15	)	)	PUNCT
cjal-3051	35	16	(	(	PUNCT
cjal-3051	35	17	1985	1985	NUM
cjal-3051	35	18	)	)	PUNCT
cjal-3051	35	19	;	;	PUNCT
cjal-3051	35	20	fields	field	NOUN
cjal-3051	35	21	,	,	PUNCT
cjal-3051	35	22	taxation	taxation	NOUN
cjal-3051	35	23	:	:	PUNCT
cjal-3051	35	24	the	the	DET
cjal-3051	35	25	people	people	NOUN
cjal-3051	35	26	's	's	PART
cjal-3051	35	27	republic	republic	NOUN
cjal-3051	35	28	of	of	ADP
cjal-3051	35	29	china	china	PROPN
cjal-3051	35	30	income	income	PROPN
cjal-3051	35	31	tax	tax	NOUN
cjal-3051	35	32	laws	law	NOUN
cjal-3051	35	33	,	,	PUNCT
cjal-3051	35	34	22	22	NUM
cjal-3051	35	35	harv	harv	NOUN
cjal-3051	35	36	.	.	PUNCT
cjal-3051	36	1	int'l	int'l	PROPN
cjal-3051	36	2	l.	l.	PROPN
cjal-3051	36	3	j.	j.	PROPN
cjal-3051	36	4	234	234	NUM
cjal-3051	36	5	(	(	PUNCT
cjal-3051	36	6	1981	1981	NUM
cjal-3051	36	7	)	)	PUNCT
cjal-3051	36	8	;	;	PUNCT
cjal-3051	36	9	hammer	hammer	NOUN
cjal-3051	36	10	,	,	PUNCT
cjal-3051	36	11	jack	jack	PROPN
cjal-3051	36	12	and	and	CCONJ
cjal-3051	36	13	ho	ho	PROPN
cjal-3051	36	14	,	,	PUNCT
cjal-3051	36	15	the	the	DET
cjal-3051	36	16	important	important	ADJ
cjal-3051	36	17	new	new	PROPN
cjal-3051	36	18	u.s.-china	u.s.-china	PROPN
cjal-3051	36	19	treaty	treaty	PROPN
cjal-3051	36	20	:	:	PUNCT
cjal-3051	36	21	its	its	PRON
cjal-3051	36	22	impact	impact	NOUN
cjal-3051	36	23	on	on	ADP
cjal-3051	36	24	u.s	u.s	PROPN
cjal-3051	36	25	.	.	PROPN
cjal-3051	36	26	firms	firm	NOUN
cjal-3051	36	27	,	,	PUNCT
cjal-3051	36	28	37	37	NUM
cjal-3051	36	29	tax	tax	NOUN
cjal-3051	36	30	exec	exec	NOUN
cjal-3051	36	31	.	.	PUNCT
cjal-3051	37	1	53	53	NUM
cjal-3051	37	2	(	(	PUNCT
cjal-3051	37	3	1984	1984	NUM
cjal-3051	37	4	)	)	PUNCT
cjal-3051	37	5	;	;	PUNCT
cjal-3051	38	1	han	han	PROPN
cjal-3051	38	2	,	,	PUNCT
cjal-3051	38	3	people	people	NOUN
cjal-3051	38	4	's	's	PART
cjal-3051	38	5	republic	republic	NOUN
cjal-3051	38	6	of	of	ADP
cjal-3051	38	7	china	china	PROPN
cjal-3051	38	8	's	's	PART
cjal-3051	38	9	foreign	foreign	ADJ
cjal-3051	38	10	enterprise	enterprise	NOUN
cjal-3051	38	11	income	income	NOUN
cjal-3051	38	12	tax	tax	NOUN
cjal-3051	38	13	law	law	NOUN
cjal-3051	38	14	and	and	CCONJ
cjal-3051	38	15	regulations	regulation	NOUN
cjal-3051	38	16	,	,	PUNCT
cjal-3051	38	17	6	6	NUM
cjal-3051	38	18	hastings	hasting	NOUN
cjal-3051	38	19	int'l	int'l	NOUN
cjal-3051	38	20	&	&	CCONJ
cjal-3051	38	21	comp	comp	PROPN
cjal-3051	38	22	.	.	PUNCT
cjal-3051	39	1	l.	l.	PROPN
cjal-3051	39	2	rev	rev	PROPN
cjal-3051	39	3	.	.	PROPN
cjal-3051	40	1	689	689	NUM
cjal-3051	40	2	(	(	PUNCT
cjal-3051	40	3	1983	1983	NUM
cjal-3051	40	4	)	)	PUNCT
cjal-3051	40	5	;	;	PUNCT
cjal-3051	40	6	huang	huang	PROPN
cjal-3051	40	7	,	,	PUNCT
cjal-3051	40	8	the	the	DET
cjal-3051	40	9	income	income	NOUN
cjal-3051	40	10	tax	tax	NOUN
cjal-3051	40	11	laws	law	NOUN
cjal-3051	40	12	of	of	ADP
cjal-3051	40	13	the	the	DET
cjal-3051	40	14	people	people	NOUN
cjal-3051	40	15	's	's	PART
cjal-3051	40	16	republic	republic	NOUN
cjal-3051	40	17	of	of	ADP
cjal-3051	40	18	china	china	PROPN
cjal-3051	40	19	,	,	PUNCT
cjal-3051	40	20	25	25	NUM
cjal-3051	40	21	b.	b.	PROPN
cjal-3051	40	22	b.	b.	PROPN
cjal-3051	40	23	j.	j.	PROPN
cjal-3051	40	24	13	13	NUM
cjal-3051	40	25	(	(	PUNCT
cjal-3051	40	26	1981	1981	NUM
cjal-3051	40	27	)	)	PUNCT
cjal-3051	40	28	;	;	PUNCT
cjal-3051	40	29	jack	jack	NOUN
cjal-3051	40	30	,	,	PUNCT
cjal-3051	40	31	hammer	hammer	NOUN
cjal-3051	40	32	,	,	PUNCT
cjal-3051	40	33	and	and	CCONJ
cjal-3051	40	34	conn	conn	PROPN
cjal-3051	40	35	,	,	PUNCT
cjal-3051	40	36	taxation	taxation	NOUN
cjal-3051	40	37	of	of	ADP
cjal-3051	40	38	foreign	foreign	ADJ
cjal-3051	40	39	enterprises	enterprise	NOUN
cjal-3051	40	40	in	in	ADP
cjal-3051	40	41	china	china	PROPN
cjal-3051	40	42	,	,	PUNCT
cjal-3051	40	43	30	30	NUM
cjal-3051	40	44	can	can	NOUN
cjal-3051	40	45	.	.	PUNCT
cjal-3051	41	1	tax	tax	NOUN
cjal-3051	41	2	j.	j.	PROPN
cjal-3051	41	3	416	416	NUM
cjal-3051	41	4	(	(	PUNCT
cjal-3051	41	5	1982	1982	NUM
cjal-3051	41	6	)	)	PUNCT
cjal-3051	41	7	;	;	PUNCT
cjal-3051	41	8	note	note	VERB
cjal-3051	41	9	,	,	PUNCT
cjal-3051	41	10	taxation	taxation	NOUN
cjal-3051	41	11	of	of	ADP
cjal-3051	41	12	joint	joint	ADJ
cjal-3051	41	13	ventures	venture	NOUN
cjal-3051	41	14	in	in	ADP
cjal-3051	41	15	the	the	DET
cjal-3051	41	16	people	people	NOUN
cjal-3051	41	17	's	's	PART
cjal-3051	41	18	republic	republic	NOUN
cjal-3051	41	19	of	of	ADP
cjal-3051	41	20	china	china	PROPN
cjal-3051	41	21	:	:	PUNCT
cjal-3051	41	22	a	a	DET
cjal-3051	41	23	legal	legal	ADJ
cjal-3051	41	24	analysis	analysis	NOUN
cjal-3051	41	25	in	in	ADP
cjal-3051	41	26	the	the	DET
cjal-3051	41	27	context	context	NOUN
cjal-3051	41	28	of	of	ADP
cjal-3051	41	29	current	current	ADJ
cjal-3051	41	30	chinese	chinese	ADJ
cjal-3051	41	31	economic	economic	ADJ
cjal-3051	41	32	and	and	CCONJ
cjal-3051	41	33	political	political	ADJ
cjal-3051	41	34	conditions	condition	NOUN
cjal-3051	41	35	,	,	PUNCT
cjal-3051	41	36	15	15	NUM
cjal-3051	41	37	vand	vand	NOUN
cjal-3051	41	38	.	.	PUNCT
cjal-3051	42	1	j.	j.	PROPN
cjal-3051	42	2	transnat'l	transnat'l	PROPN
cjal-3051	42	3	.	.	PUNCT
cjal-3051	43	1	l.	l.	PROPN
cjal-3051	43	2	513	513	NUM
cjal-3051	43	3	(	(	PUNCT
cjal-3051	43	4	1982	1982	NUM
cjal-3051	43	5	)	)	PUNCT
cjal-3051	43	6	;	;	PUNCT
cjal-3051	43	7	pomp	pomp	NOUN
cjal-3051	43	8	,	,	PUNCT
cjal-3051	43	9	gelatt	gelatt	NOUN
cjal-3051	43	10	and	and	CCONJ
cjal-3051	43	11	surrey	surrey	PROPN
cjal-3051	43	12	,	,	PUNCT
cjal-3051	43	13	the	the	DET
cjal-3051	43	14	evolving	evolve	VERB
cjal-3051	43	15	tax	tax	NOUN
cjal-3051	43	16	system	system	NOUN
cjal-3051	43	17	of	of	ADP
cjal-3051	43	18	the	the	DET
cjal-3051	43	19	people	people	NOUN
cjal-3051	43	20	's	's	PART
cjal-3051	43	21	republic	republic	NOUN
cjal-3051	43	22	of	of	ADP
cjal-3051	43	23	china	china	PROPN
cjal-3051	43	24	,	,	PUNCT
cjal-3051	43	25	16	16	NUM
cjal-3051	43	26	tex	tex	PROPN
cjal-3051	43	27	.	.	PROPN
cjal-3051	43	28	int'l	int'l	PROPN
cjal-3051	43	29	l.	l.	PROPN
cjal-3051	43	30	j.	j.	PROPN
cjal-3051	43	31	11	11	NUM
cjal-3051	43	32	(	(	PUNCT
cjal-3051	43	33	1981	1981	NUM
cjal-3051	43	34	)	)	PUNCT
cjal-3051	43	35	;	;	PUNCT
cjal-3051	43	36	and	and	CCONJ
cjal-3051	43	37	reynolds	reynold	NOUN
cjal-3051	43	38	,	,	PUNCT
cjal-3051	43	39	doing	do	VERB
cjal-3051	43	40	business	business	NOUN
cjal-3051	43	41	with	with	ADP
cjal-3051	43	42	the	the	DET
cjal-3051	43	43	people	people	NOUN
cjal-3051	43	44	's	's	PART
cjal-3051	43	45	republic	republic	NOUN
cjal-3051	43	46	of	of	ADP
cjal-3051	43	47	china	china	PROPN
cjal-3051	43	48	:	:	PUNCT
cjal-3051	43	49	tax	tax	NOUN
cjal-3051	43	50	considerations	consideration	NOUN
cjal-3051	43	51	,	,	PUNCT
cjal-3051	43	52	14	14	NUM
cjal-3051	43	53	int'l	int'l	NOUN
cjal-3051	43	54	law	law	NOUN
cjal-3051	43	55	.	.	PUNCT
cjal-3051	44	1	49	49	NUM
cjal-3051	44	2	(	(	PUNCT
cjal-3051	44	3	1980	1980	NUM
cjal-3051	44	4	)	)	PUNCT
cjal-3051	44	5	.	.	PUNCT
cjal-3051	45	1	5	5	X
cjal-3051	45	2	.	.	X
cjal-3051	45	3	sterba	sterba	NOUN
cjal-3051	45	4	,	,	PUNCT
cjal-3051	45	5	supra	supra	PROPN
cjal-3051	45	6	note	note	NOUN
cjal-3051	45	7	1	1	NUM
cjal-3051	45	8	.	.	PUNCT
cjal-3051	46	1	[	[	X
cjal-3051	46	2	1:93	1:93	NUM
cjal-3051	46	3	update	update	NOUN
cjal-3051	46	4	on	on	ADP
cjal-3051	46	5	taxation	taxation	NOUN
cjal-3051	46	6	there	there	PRON
cjal-3051	46	7	may	may	AUX
cjal-3051	46	8	be	be	AUX
cjal-3051	46	9	other	other	ADJ
cjal-3051	46	10	policy	policy	NOUN
cjal-3051	46	11	reasons	reason	NOUN
cjal-3051	46	12	which	which	PRON
cjal-3051	46	13	would	would	AUX
cjal-3051	46	14	prolong	prolong	VERB
cjal-3051	46	15	the	the	DET
cjal-3051	46	16	existence	existence	NOUN
cjal-3051	46	17	of	of	ADP
cjal-3051	46	18	separate	separate	ADJ
cjal-3051	46	19	tax	tax	NOUN
cjal-3051	46	20	systems.6	systems.6	PROPN
cjal-3051	46	21	a.	a.	NOUN
cjal-3051	46	22	taxation	taxation	NOUN
cjal-3051	46	23	of	of	ADP
cjal-3051	46	24	domestic	domestic	ADJ
cjal-3051	46	25	enterprises	enterprise	NOUN
cjal-3051	46	26	since	since	SCONJ
cjal-3051	46	27	1950	1950	NUM
cjal-3051	46	28	,	,	PUNCT
cjal-3051	46	29	china	china	PROPN
cjal-3051	46	30	has	have	AUX
cjal-3051	46	31	applied	apply	VERB
cjal-3051	46	32	an	an	DET
cjal-3051	46	33	"	"	PUNCT
cjal-3051	46	34	industrial	industrial	ADJ
cjal-3051	46	35	and	and	CCONJ
cjal-3051	46	36	commercial	commercial	ADJ
cjal-3051	46	37	income	income	NOUN
cjal-3051	46	38	tax	tax	NOUN
cjal-3051	46	39	"	"	PUNCT
cjal-3051	46	40	to	to	ADP
cjal-3051	46	41	all	all	DET
cjal-3051	46	42	non	non	ADJ
cjal-3051	46	43	-	-	ADJ
cjal-3051	46	44	state	state	NOUN
cjal-3051	46	45	-	-	PUNCT
cjal-3051	46	46	owned	own	VERB
cjal-3051	46	47	entities	entity	NOUN
cjal-3051	46	48	such	such	ADJ
cjal-3051	46	49	as	as	ADP
cjal-3051	46	50	collective	collective	ADJ
cjal-3051	46	51	and	and	CCONJ
cjal-3051	46	52	private	private	ADJ
cjal-3051	46	53	enterprises	enterprise	NOUN
cjal-3051	46	54	.	.	PUNCT
cjal-3051	47	1	7	7	NUM
cjal-3051	47	2	the	the	DET
cjal-3051	47	3	tax	tax	NOUN
cjal-3051	47	4	is	be	AUX
cjal-3051	47	5	assessed	assess	VERB
cjal-3051	47	6	yearly	yearly	ADV
cjal-3051	47	7	,	,	PUNCT
cjal-3051	47	8	but	but	CCONJ
cjal-3051	47	9	enterprises	enterprise	NOUN
cjal-3051	47	10	must	must	AUX
cjal-3051	47	11	estimate	estimate	VERB
cjal-3051	47	12	and	and	CCONJ
cjal-3051	47	13	pay	pay	VERB
cjal-3051	47	14	quarterly	quarterly	ADJ
cjal-3051	47	15	installments	installment	NOUN
cjal-3051	47	16	.	.	PUNCT
cjal-3051	48	1	the	the	DET
cjal-3051	48	2	base	base	ADJ
cjal-3051	48	3	figure	figure	NOUN
cjal-3051	48	4	for	for	ADP
cjal-3051	48	5	taxable	taxable	ADJ
cjal-3051	48	6	income	income	NOUN
cjal-3051	48	7	is	be	AUX
cjal-3051	48	8	the	the	DET
cjal-3051	48	9	change	change	NOUN
cjal-3051	48	10	in	in	ADP
cjal-3051	48	11	net	net	ADJ
cjal-3051	48	12	worth	worth	NOUN
cjal-3051	48	13	for	for	ADP
cjal-3051	48	14	the	the	DET
cjal-3051	48	15	accounting	accounting	NOUN
cjal-3051	48	16	period	period	NOUN
cjal-3051	48	17	,	,	PUNCT
cjal-3051	48	18	with	with	ADP
cjal-3051	48	19	allowances	allowance	NOUN
cjal-3051	48	20	for	for	ADP
cjal-3051	48	21	exemptions	exemption	NOUN
cjal-3051	48	22	,	,	PUNCT
cjal-3051	48	23	deductions	deduction	NOUN
cjal-3051	48	24	,	,	PUNCT
cjal-3051	48	25	and	and	CCONJ
cjal-3051	48	26	depreciation.8	depreciation.8	VERB
cjal-3051	48	27	this	this	DET
cjal-3051	48	28	method	method	NOUN
cjal-3051	48	29	is	be	AUX
cjal-3051	48	30	in	in	ADP
cjal-3051	48	31	principle	principle	NOUN
cjal-3051	48	32	the	the	DET
cjal-3051	48	33	same	same	ADJ
cjal-3051	48	34	as	as	SCONJ
cjal-3051	48	35	that	that	PRON
cjal-3051	48	36	used	use	VERB
cjal-3051	48	37	in	in	ADP
cjal-3051	48	38	the	the	DET
cjal-3051	48	39	u.s	u.s	PROPN
cjal-3051	48	40	.	.	PROPN
cjal-3051	48	41	income	income	NOUN
cjal-3051	48	42	is	be	AUX
cjal-3051	48	43	taxed	tax	VERB
cjal-3051	48	44	at	at	ADP
cjal-3051	48	45	rates	rate	NOUN
cjal-3051	48	46	ranging	range	VERB
cjal-3051	48	47	from	from	ADP
cjal-3051	48	48	5.75	5.75	NUM
cjal-3051	48	49	%	%	NOUN
cjal-3051	48	50	on	on	ADP
cjal-3051	48	51	less	less	ADJ
cjal-3051	48	52	than	than	ADP
cjal-3051	48	53	300	300	NUM
cjal-3051	48	54	yuan	yuan	NOUN
cjal-3051	48	55	per	per	ADP
cjal-3051	48	56	year	year	NOUN
cjal-3051	48	57	,	,	PUNCT
cjal-3051	48	58	to	to	ADP
cjal-3051	48	59	34.5	34.5	NUM
cjal-3051	48	60	%	%	NOUN
cjal-3051	48	61	on	on	ADP
cjal-3051	48	62	income	income	NOUN
cjal-3051	48	63	of	of	ADP
cjal-3051	48	64	10,000	10,000	NUM
cjal-3051	48	65	yuan	yuan	NOUN
cjal-3051	48	66	or	or	CCONJ
cjal-3051	48	67	more.9	more.9	NOUN
cjal-3051	48	68	also	also	ADV
cjal-3051	48	69	,	,	PUNCT
cjal-3051	48	70	for	for	ADP
cjal-3051	48	71	specific	specific	ADJ
cjal-3051	48	72	enterprises	enterprise	NOUN
cjal-3051	48	73	a	a	DET
cjal-3051	48	74	local	local	ADJ
cjal-3051	48	75	surcharge	surcharge	NOUN
cjal-3051	48	76	ranging	range	VERB
cjal-3051	48	77	from	from	ADP
cjal-3051	48	78	10	10	NUM
cjal-3051	48	79	%	%	NOUN
cjal-3051	48	80	to	to	PART
cjal-3051	48	81	100	100	NUM
cjal-3051	48	82	%	%	NOUN
cjal-3051	48	83	of	of	ADP
cjal-3051	48	84	annual	annual	ADJ
cjal-3051	48	85	taxable	taxable	ADJ
cjal-3051	48	86	income	income	NOUN
cjal-3051	48	87	may	may	AUX
cjal-3051	48	88	be	be	AUX
cjal-3051	48	89	levied	levy	VERB
cjal-3051	48	90	,	,	PUNCT
cjal-3051	48	91	based	base	VERB
cjal-3051	48	92	on	on	ADP
cjal-3051	48	93	the	the	DET
cjal-3051	48	94	amount	amount	NOUN
cjal-3051	48	95	of	of	ADP
cjal-3051	48	96	industrial	industrial	ADJ
cjal-3051	48	97	and	and	CCONJ
cjal-3051	48	98	commercial	commercial	ADJ
cjal-3051	48	99	income	income	NOUN
cjal-3051	48	100	tax	tax	NOUN
cjal-3051	48	101	.	.	PUNCT
cjal-3051	49	1	"	"	PUNCT
cjal-3051	49	2	°	°	CCONJ
cjal-3051	49	3	there	there	PRON
cjal-3051	49	4	is	be	VERB
cjal-3051	49	5	no	no	DET
cjal-3051	49	6	preferential	preferential	ADJ
cjal-3051	49	7	rate	rate	NOUN
cjal-3051	49	8	of	of	ADP
cjal-3051	49	9	taxation	taxation	NOUN
cjal-3051	49	10	for	for	ADP
cjal-3051	49	11	capital	capital	NOUN
cjal-3051	49	12	gains	gain	NOUN
cjal-3051	49	13	,	,	PUNCT
cjal-3051	49	14	which	which	PRON
cjal-3051	49	15	simply	simply	ADV
cjal-3051	49	16	appear	appear	VERB
cjal-3051	49	17	as	as	ADP
cjal-3051	49	18	part	part	NOUN
cjal-3051	49	19	of	of	ADP
cjal-3051	49	20	the	the	DET
cjal-3051	49	21	change	change	NOUN
cjal-3051	49	22	in	in	ADP
cjal-3051	49	23	net	net	ADJ
cjal-3051	49	24	worth.1	worth.1	PROPN
cjal-3051	49	25	since	since	SCONJ
cjal-3051	49	26	october	october	PROPN
cjal-3051	49	27	of	of	ADP
cjal-3051	49	28	1984	1984	NUM
cjal-3051	49	29	,	,	PUNCT
cjal-3051	49	30	state	state	NOUN
cjal-3051	49	31	-	-	PUNCT
cjal-3051	49	32	owned	own	VERB
cjal-3051	49	33	enterprises	enterprise	NOUN
cjal-3051	49	34	have	have	AUX
cjal-3051	49	35	been	be	AUX
cjal-3051	49	36	subject	subject	ADJ
cjal-3051	49	37	to	to	ADP
cjal-3051	49	38	an	an	DET
cjal-3051	49	39	income	income	NOUN
cjal-3051	49	40	tax.12	tax.12	VERB
cjal-3051	49	41	large	large	ADJ
cjal-3051	49	42	and	and	CCONJ
cjal-3051	49	43	medium	medium	ADJ
cjal-3051	49	44	-	-	PUNCT
cjal-3051	49	45	sized	sized	ADJ
cjal-3051	49	46	state	state	NOUN
cjal-3051	49	47	-	-	PUNCT
cjal-3051	49	48	owned	own	VERB
cjal-3051	49	49	enterprises	enterprise	NOUN
cjal-3051	49	50	are	be	AUX
cjal-3051	49	51	taxed	tax	VERB
cjal-3051	49	52	at	at	ADP
cjal-3051	49	53	a	a	DET
cjal-3051	49	54	uniform	uniform	ADJ
cjal-3051	49	55	rate	rate	NOUN
cjal-3051	49	56	of	of	ADP
cjal-3051	49	57	55	55	NUM
cjal-3051	49	58	%	%	NOUN
cjal-3051	49	59	;	;	PUNCT
cjal-3051	49	60	small	small	ADJ
cjal-3051	49	61	enterprises	enterprise	NOUN
cjal-3051	49	62	are	be	AUX
cjal-3051	49	63	taxed	tax	VERB
cjal-3051	49	64	on	on	ADP
cjal-3051	49	65	the	the	DET
cjal-3051	49	66	basis	basis	NOUN
cjal-3051	49	67	of	of	ADP
cjal-3051	49	68	an	an	DET
cjal-3051	49	69	eight	eight	NUM
cjal-3051	49	70	-	-	PUNCT
cjal-3051	49	71	grade	grade	NOUN
cjal-3051	49	72	progressive	progressive	ADJ
cjal-3051	49	73	income	income	NOUN
cjal-3051	49	74	tax	tax	NOUN
cjal-3051	49	75	rate.13	rate.13	PROPN
cjal-3051	49	76	reportedly	reportedly	ADV
cjal-3051	49	77	,	,	PUNCT
cjal-3051	49	78	collective	collective	ADJ
cjal-3051	49	79	enterprises	enterprise	NOUN
cjal-3051	49	80	are	be	AUX
cjal-3051	49	81	now	now	ADV
cjal-3051	49	82	taxed	tax	VERB
cjal-3051	49	83	at	at	ADP
cjal-3051	49	84	the	the	DET
cjal-3051	49	85	progressive	progressive	ADJ
cjal-3051	49	86	rates	rate	NOUN
cjal-3051	49	87	applied	apply	VERB
cjal-3051	49	88	to	to	ADP
cjal-3051	49	89	small	small	ADJ
cjal-3051	49	90	state	state	NOUN
cjal-3051	49	91	-	-	PUNCT
cjal-3051	49	92	owned	own	VERB
cjal-3051	49	93	enterprises.14	enterprises.14	PROPN
cjal-3051	49	94	this	this	DET
cjal-3051	49	95	step	step	NOUN
cjal-3051	49	96	toward	toward	ADP
cjal-3051	49	97	unification	unification	NOUN
cjal-3051	49	98	of	of	ADP
cjal-3051	49	99	the	the	DET
cjal-3051	49	100	tax	tax	NOUN
cjal-3051	49	101	system	system	NOUN
cjal-3051	49	102	may	may	AUX
cjal-3051	49	103	reflect	reflect	VERB
cjal-3051	49	104	the	the	DET
cjal-3051	49	105	chinese	chinese	ADJ
cjal-3051	49	106	commitment	commitment	NOUN
cjal-3051	49	107	to	to	ADP
cjal-3051	49	108	putting	put	VERB
cjal-3051	49	109	both	both	DET
cjal-3051	49	110	state	state	NOUN
cjal-3051	49	111	-	-	PUNCT
cjal-3051	49	112	owned	own	VERB
cjal-3051	49	113	and	and	CCONJ
cjal-3051	49	114	private	private	ADJ
cjal-3051	49	115	enterprises	enterprise	NOUN
cjal-3051	49	116	on	on	ADP
cjal-3051	49	117	a	a	DET
cjal-3051	49	118	profit	profit	NOUN
cjal-3051	49	119	-	-	PUNCT
cjal-3051	49	120	making	making	NOUN
cjal-3051	49	121	,	,	PUNCT
cjal-3051	49	122	pay	pay	VERB
cjal-3051	49	123	-	-	PUNCT
cjal-3051	49	124	their	their	PRON
cjal-3051	49	125	-	-	PUNCT
cjal-3051	49	126	own	own	ADJ
cjal-3051	49	127	-	-	PUNCT
cjal-3051	49	128	way	way	NOUN
cjal-3051	49	129	basis	basis	NOUN
cjal-3051	49	130	.	.	PUNCT
cjal-3051	50	1	certainly	certainly	ADV
cjal-3051	50	2	,	,	PUNCT
cjal-3051	50	3	the	the	DET
cjal-3051	50	4	very	very	ADJ
cjal-3051	50	5	existence	existence	NOUN
cjal-3051	50	6	of	of	ADP
cjal-3051	50	7	a	a	DET
cjal-3051	50	8	domestic	domestic	ADJ
cjal-3051	50	9	enterprise	enterprise	NOUN
cjal-3051	50	10	tax	tax	NOUN
cjal-3051	50	11	system	system	NOUN
cjal-3051	50	12	for	for	ADP
cjal-3051	50	13	both	both	DET
cjal-3051	50	14	kinds	kind	NOUN
cjal-3051	50	15	of	of	ADP
cjal-3051	50	16	enterprises	enterprise	NOUN
cjal-3051	50	17	suggests	suggest	VERB
cjal-3051	50	18	that	that	SCONJ
cjal-3051	50	19	stateowned	stateowne	VERB
cjal-3051	50	20	enterprises	enterprise	NOUN
cjal-3051	50	21	will	will	AUX
cjal-3051	50	22	not	not	PART
cjal-3051	50	23	always	always	ADV
cjal-3051	50	24	enjoy	enjoy	VERB
cjal-3051	50	25	financial	financial	ADJ
cjal-3051	50	26	support	support	NOUN
cjal-3051	50	27	from	from	ADP
cjal-3051	50	28	the	the	DET
cjal-3051	50	29	government	government	NOUN
cjal-3051	50	30	;	;	PUNCT
cjal-3051	50	31	increasingly	increasingly	ADV
cjal-3051	50	32	they	they	PRON
cjal-3051	50	33	will	will	AUX
cjal-3051	50	34	need	need	VERB
cjal-3051	50	35	to	to	PART
cjal-3051	50	36	consider	consider	VERB
cjal-3051	50	37	tax	tax	NOUN
cjal-3051	50	38	aspects	aspect	NOUN
cjal-3051	50	39	of	of	ADP
cjal-3051	50	40	business	business	NOUN
cjal-3051	50	41	as	as	SCONJ
cjal-3051	50	42	do	do	VERB
cjal-3051	50	43	private	private	ADJ
cjal-3051	50	44	enterprises	enterprise	NOUN
cjal-3051	50	45	.	.	PUNCT
cjal-3051	51	1	furthermore	furthermore	ADV
cjal-3051	51	2	,	,	PUNCT
cjal-3051	51	3	as	as	ADP
cjal-3051	51	4	both	both	DET
cjal-3051	51	5	state	state	NOUN
cjal-3051	51	6	-	-	PUNCT
cjal-3051	51	7	owned	own	VERB
cjal-3051	51	8	6	6	NUM
cjal-3051	51	9	.	.	PUNCT
cjal-3051	52	1	these	these	DET
cjal-3051	52	2	reasons	reason	NOUN
cjal-3051	52	3	,	,	PUNCT
cjal-3051	52	4	relating	relate	VERB
cjal-3051	52	5	to	to	ADP
cjal-3051	52	6	incentives	incentive	NOUN
cjal-3051	52	7	and	and	CCONJ
cjal-3051	52	8	controls	control	NOUN
cjal-3051	52	9	,	,	PUNCT
cjal-3051	52	10	will	will	AUX
cjal-3051	52	11	be	be	AUX
cjal-3051	52	12	examined	examine	VERB
cjal-3051	52	13	in	in	ADP
cjal-3051	52	14	section	section	NOUN
cjal-3051	52	15	iv	iv	NUM
cjal-3051	52	16	of	of	ADP
cjal-3051	52	17	this	this	DET
cjal-3051	52	18	article	article	NOUN
cjal-3051	52	19	.	.	PUNCT
cjal-3051	53	1	7	7	X
cjal-3051	53	2	.	.	X
cjal-3051	53	3	tiap	tiap	PROPN
cjal-3051	53	4	,	,	PUNCT
cjal-3051	53	5	supra	supra	PROPN
cjal-3051	53	6	note	note	NOUN
cjal-3051	53	7	2	2	NUM
cjal-3051	53	8	,	,	PUNCT
cjal-3051	53	9	at	at	ADP
cjal-3051	53	10	105	105	NUM
cjal-3051	53	11	.	.	PUNCT
cjal-3051	54	1	since	since	SCONJ
cjal-3051	54	2	collective	collective	ADJ
cjal-3051	54	3	enterprises	enterprise	NOUN
cjal-3051	54	4	will	will	AUX
cjal-3051	54	5	now	now	ADV
cjal-3051	54	6	be	be	AUX
cjal-3051	54	7	taxed	tax	VERB
cjal-3051	54	8	in	in	ADP
cjal-3051	54	9	the	the	DET
cjal-3051	54	10	same	same	ADJ
cjal-3051	54	11	manner	manner	NOUN
cjal-3051	54	12	as	as	ADP
cjal-3051	54	13	small	small	ADJ
cjal-3051	54	14	state	state	NOUN
cjal-3051	54	15	-	-	PUNCT
cjal-3051	54	16	owned	own	VERB
cjal-3051	54	17	enterprises	enterprise	NOUN
cjal-3051	54	18	,	,	PUNCT
cjal-3051	54	19	it	it	PRON
cjal-3051	54	20	is	be	AUX
cjal-3051	54	21	unclear	unclear	ADJ
cjal-3051	54	22	what	what	PRON
cjal-3051	54	23	function	function	VERB
cjal-3051	54	24	an	an	DET
cjal-3051	54	25	industrial	industrial	ADJ
cjal-3051	54	26	and	and	CCONJ
cjal-3051	54	27	commercial	commercial	ADJ
cjal-3051	54	28	tax	tax	NOUN
cjal-3051	54	29	serves	serve	VERB
cjal-3051	54	30	in	in	ADP
cjal-3051	54	31	china	china	PROPN
cjal-3051	54	32	.	.	PUNCT
cjal-3051	55	1	see	see	VERB
cjal-3051	55	2	infra	infra	NOUN
cjal-3051	55	3	note	note	VERB
cjal-3051	55	4	14	14	NUM
cjal-3051	55	5	and	and	CCONJ
cjal-3051	55	6	accompanying	accompany	VERB
cjal-3051	55	7	text	text	NOUN
cjal-3051	55	8	.	.	PUNCT
cjal-3051	56	1	8	8	X
cjal-3051	56	2	.	.	PUNCT
cjal-3051	57	1	i	i	PRON
cjal-3051	57	2	d.	d.	PROPN
cjal-3051	57	3	at	at	ADP
cjal-3051	57	4	105	105	NUM
cjal-3051	57	5	-	-	SYM
cjal-3051	57	6	06	06	NUM
cjal-3051	57	7	.	.	PUNCT
cjal-3051	58	1	9	9	NUM
cjal-3051	58	2	.	.	X
cjal-3051	59	1	i	i	PRON
cjal-3051	59	2	d.	d.	PROPN
cjal-3051	59	3	at	at	ADP
cjal-3051	59	4	161	161	NUM
cjal-3051	59	5	.	.	PUNCT
cjal-3051	60	1	10	10	NUM
cjal-3051	60	2	.	.	PUNCT
cjal-3051	61	1	i	i	PRON
cjal-3051	61	2	d.	d.	PROPN
cjal-3051	61	3	at	at	ADP
cjal-3051	61	4	161	161	NUM
cjal-3051	61	5	.	.	PUNCT
cjal-3051	62	1	11	11	NUM
cjal-3051	62	2	.	.	PUNCT
cjal-3051	63	1	i	i	PRON
cjal-3051	63	2	d.	d.	PROPN
cjal-3051	63	3	at	at	ADP
cjal-3051	63	4	106	106	NUM
cjal-3051	63	5	.	.	PUNCT
cjal-3051	64	1	12	12	NUM
cjal-3051	64	2	.	.	PUNCT
cjal-3051	65	1	i	i	PRON
cjal-3051	65	2	d.	d.	PROPN
cjal-3051	65	3	at	at	ADP
cjal-3051	65	4	107	107	NUM
cjal-3051	65	5	.	.	PUNCT
cjal-3051	66	1	an	an	DET
cjal-3051	66	2	experimental	experimental	ADJ
cjal-3051	66	3	profit	profit	NOUN
cjal-3051	66	4	tax	tax	NOUN
cjal-3051	66	5	on	on	ADP
cjal-3051	66	6	a	a	DET
cjal-3051	66	7	number	number	NOUN
cjal-3051	66	8	of	of	ADP
cjal-3051	66	9	selected	select	VERB
cjal-3051	66	10	state	state	NOUN
cjal-3051	66	11	-	-	PUNCT
cjal-3051	66	12	owned	own	VERB
cjal-3051	66	13	enterprises	enterprise	NOUN
cjal-3051	66	14	has	have	AUX
cjal-3051	66	15	existed	exist	VERB
cjal-3051	66	16	since	since	SCONJ
cjal-3051	66	17	1979	1979	NUM
cjal-3051	66	18	.	.	PUNCT
cjal-3051	67	1	this	this	DET
cjal-3051	67	2	experiment	experiment	NOUN
cjal-3051	67	3	extended	extend	VERB
cjal-3051	67	4	to	to	ADP
cjal-3051	67	5	all	all	DET
cjal-3051	67	6	profit	profit	NOUN
cjal-3051	67	7	-	-	PUNCT
cjal-3051	67	8	making	make	VERB
cjal-3051	67	9	state	state	NOUN
cjal-3051	67	10	-	-	PUNCT
cjal-3051	67	11	owned	own	VERB
cjal-3051	67	12	enterprises	enterprise	NOUN
cjal-3051	67	13	in	in	ADP
cjal-3051	67	14	1983	1983	NUM
cjal-3051	67	15	.	.	PUNCT
cjal-3051	68	1	13	13	NUM
cjal-3051	68	2	.	.	PUNCT
cjal-3051	69	1	i	i	PRON
cjal-3051	69	2	d.	d.	VERB
cjal-3051	69	3	there	there	PRON
cjal-3051	69	4	are	be	VERB
cjal-3051	69	5	also	also	ADV
cjal-3051	69	6	applicable	applicable	ADJ
cjal-3051	69	7	excise	excise	NOUN
cjal-3051	69	8	and	and	CCONJ
cjal-3051	69	9	windfall	windfall	NOUN
cjal-3051	69	10	taxes	taxis	NOUN
cjal-3051	69	11	.	.	PUNCT
cjal-3051	70	1	14	14	NUM
cjal-3051	70	2	.	.	PUNCT
cjal-3051	71	1	i	i	PRON
cjal-3051	71	2	d.	d.	PROPN
cjal-3051	71	3	at	at	ADP
cjal-3051	71	4	105	105	NUM
cjal-3051	71	5	.	.	PUNCT
cjal-3051	72	1	19871	19871	NUM
cjal-3051	72	2	journal	journal	NOUN
cjal-3051	72	3	of	of	ADP
cjal-3051	72	4	chinese	chinese	ADJ
cjal-3051	72	5	law	law	NOUN
cjal-3051	72	6	and	and	CCONJ
cjal-3051	72	7	private	private	ADJ
cjal-3051	72	8	enterprises	enterprise	NOUN
cjal-3051	72	9	come	come	VERB
cjal-3051	72	10	to	to	PART
cjal-3051	72	11	operate	operate	VERB
cjal-3051	72	12	on	on	ADP
cjal-3051	72	13	a	a	DET
cjal-3051	72	14	profit	profit	NOUN
cjal-3051	72	15	-	-	PUNCT
cjal-3051	72	16	loss	loss	NOUN
cjal-3051	72	17	basis	basis	NOUN
cjal-3051	72	18	,	,	PUNCT
cjal-3051	72	19	presumably	presumably	ADV
cjal-3051	72	20	the	the	DET
cjal-3051	72	21	need	need	NOUN
cjal-3051	72	22	for	for	ADP
cjal-3051	72	23	separate	separate	ADJ
cjal-3051	72	24	foreign	foreign	ADJ
cjal-3051	72	25	and	and	CCONJ
cjal-3051	72	26	domestic	domestic	ADJ
cjal-3051	72	27	tax	tax	NOUN
cjal-3051	72	28	structures	structure	NOUN
cjal-3051	72	29	will	will	AUX
cjal-3051	72	30	diminish.15	diminish.15	VERB
cjal-3051	72	31	the	the	DET
cjal-3051	72	32	domestic	domestic	ADJ
cjal-3051	72	33	enterprise	enterprise	NOUN
cjal-3051	72	34	income	income	NOUN
cjal-3051	72	35	tax	tax	NOUN
cjal-3051	72	36	is	be	AUX
cjal-3051	72	37	apparently	apparently	ADV
cjal-3051	72	38	both	both	CCONJ
cjal-3051	72	39	short	short	ADJ
cjal-3051	72	40	and	and	CCONJ
cjal-3051	72	41	simple	simple	ADJ
cjal-3051	72	42	.	.	PUNCT
cjal-3051	73	1	together	together	ADV
cjal-3051	73	2	with	with	ADP
cjal-3051	73	3	the	the	DET
cjal-3051	73	4	taxes	taxis	NOUN
cjal-3051	73	5	on	on	ADP
cjal-3051	73	6	foreign	foreign	ADJ
cjal-3051	73	7	business	business	NOUN
cjal-3051	73	8	,	,	PUNCT
cjal-3051	73	9	it	it	PRON
cjal-3051	73	10	forms	form	VERB
cjal-3051	73	11	a	a	DET
cjal-3051	73	12	"	"	PUNCT
cjal-3051	73	13	generally	generally	ADV
cjal-3051	73	14	conventional	conventional	ADJ
cjal-3051	73	15	tax	tax	NOUN
cjal-3051	73	16	system	system	NOUN
cjal-3051	73	17	.	.	PUNCT
cjal-3051	74	1	"	"	PUNCT
cjal-3051	74	2	'	'	NUM
cjal-3051	74	3	6	6	NUM
cjal-3051	74	4	however	however	ADV
cjal-3051	74	5	,	,	PUNCT
cjal-3051	74	6	this	this	DET
cjal-3051	74	7	apparent	apparent	ADJ
cjal-3051	74	8	simplicity	simplicity	NOUN
cjal-3051	74	9	should	should	AUX
cjal-3051	74	10	not	not	PART
cjal-3051	74	11	deter	deter	VERB
cjal-3051	74	12	the	the	DET
cjal-3051	74	13	business	business	NOUN
cjal-3051	74	14	planner	planner	NOUN
cjal-3051	74	15	from	from	ADP
cjal-3051	74	16	further	further	ADJ
cjal-3051	74	17	investigation	investigation	NOUN
cjal-3051	74	18	,	,	PUNCT
cjal-3051	74	19	especially	especially	ADV
cjal-3051	74	20	with	with	ADP
cjal-3051	74	21	regard	regard	NOUN
cjal-3051	74	22	to	to	ADP
cjal-3051	74	23	the	the	DET
cjal-3051	74	24	tax	tax	NOUN
cjal-3051	74	25	provisions	provision	NOUN
cjal-3051	74	26	applicable	applicable	ADJ
cjal-3051	74	27	to	to	ADP
cjal-3051	74	28	foreign	foreign	ADJ
cjal-3051	74	29	business	business	NOUN
cjal-3051	74	30	.	.	PUNCT
cjal-3051	75	1	major	major	ADJ
cjal-3051	75	2	features	feature	NOUN
cjal-3051	75	3	of	of	ADP
cjal-3051	75	4	the	the	DET
cjal-3051	75	5	tax	tax	NOUN
cjal-3051	75	6	system	system	NOUN
cjal-3051	75	7	are	be	AUX
cjal-3051	75	8	of	of	ADP
cjal-3051	75	9	recent	recent	ADJ
cjal-3051	75	10	origin	origin	NOUN
cjal-3051	75	11	,	,	PUNCT
cjal-3051	75	12	and	and	CCONJ
cjal-3051	75	13	the	the	DET
cjal-3051	75	14	income	income	NOUN
cjal-3051	75	15	taxes	taxis	NOUN
cjal-3051	75	16	are	be	AUX
cjal-3051	75	17	only	only	ADV
cjal-3051	75	18	beginning	begin	VERB
cjal-3051	75	19	to	to	PART
cjal-3051	75	20	be	be	AUX
cjal-3051	75	21	a	a	DET
cjal-3051	75	22	vital	vital	ADJ
cjal-3051	75	23	source	source	NOUN
cjal-3051	75	24	of	of	ADP
cjal-3051	75	25	revenue	revenue	NOUN
cjal-3051	75	26	in	in	ADP
cjal-3051	75	27	china	china	PROPN
cjal-3051	75	28	.	.	PUNCT
cjal-3051	76	1	nevertheless	nevertheless	ADV
cjal-3051	76	2	,	,	PUNCT
cjal-3051	76	3	the	the	DET
cjal-3051	76	4	future	future	NOUN
cjal-3051	76	5	may	may	AUX
cjal-3051	76	6	lie	lie	VERB
cjal-3051	76	7	the	the	DET
cjal-3051	76	8	way	way	NOUN
cjal-3051	76	9	of	of	ADP
cjal-3051	76	10	the	the	DET
cjal-3051	76	11	consolidated	consolidated	ADJ
cjal-3051	76	12	turnover	turnover	NOUN
cjal-3051	76	13	tax:17	tax:17	VERB
cjal-3051	76	14	this	this	DET
cjal-3051	76	15	turnover	turnover	NOUN
cjal-3051	76	16	tax	tax	NOUN
cjal-3051	76	17	targets	target	VERB
cjal-3051	76	18	107	107	NUM
cjal-3051	76	19	items	item	NOUN
cjal-3051	76	20	,	,	PUNCT
cjal-3051	76	21	each	each	DET
cjal-3051	76	22	subject	subject	NOUN
cjal-3051	76	23	to	to	ADP
cjal-3051	76	24	a	a	DET
cjal-3051	76	25	different	different	ADJ
cjal-3051	76	26	rate	rate	NOUN
cjal-3051	76	27	and	and	CCONJ
cjal-3051	76	28	to	to	ADP
cjal-3051	76	29	surcharges	surcharge	NOUN
cjal-3051	76	30	and	and	CCONJ
cjal-3051	76	31	exemptions	exemption	NOUN
cjal-3051	76	32	.	.	PUNCT
cjal-3051	77	1	8	8	NUM
cjal-3051	78	1	the	the	DET
cjal-3051	78	2	potential	potential	NOUN
cjal-3051	78	3	exists	exist	VERB
cjal-3051	78	4	for	for	ADP
cjal-3051	78	5	comparable	comparable	ADJ
cjal-3051	78	6	(	(	PUNCT
cjal-3051	78	7	or	or	CCONJ
cjal-3051	78	8	greater	great	ADJ
cjal-3051	78	9	)	)	PUNCT
cjal-3051	78	10	complexity	complexity	NOUN
cjal-3051	78	11	in	in	ADP
cjal-3051	78	12	the	the	DET
cjal-3051	78	13	income	income	NOUN
cjal-3051	78	14	tax	tax	NOUN
cjal-3051	78	15	statutes	statute	NOUN
cjal-3051	78	16	,	,	PUNCT
cjal-3051	78	17	especially	especially	ADV
cjal-3051	78	18	as	as	SCONJ
cjal-3051	78	19	chinese	chinese	ADJ
cjal-3051	78	20	capital	capital	NOUN
cjal-3051	78	21	structures	structure	NOUN
cjal-3051	78	22	become	become	VERB
cjal-3051	78	23	more	more	ADV
cjal-3051	78	24	sophisticated	sophisticated	ADJ
cjal-3051	78	25	.	.	PUNCT
cjal-3051	79	1	the	the	DET
cjal-3051	79	2	chinese	chinese	PROPN
cjal-3051	79	3	have	have	VERB
cjal-3051	79	4	a	a	DET
cjal-3051	79	5	tendency	tendency	NOUN
cjal-3051	79	6	to	to	PART
cjal-3051	79	7	make	make	VERB
cjal-3051	79	8	up	up	ADP
cjal-3051	79	9	for	for	ADP
cjal-3051	79	10	nominal	nominal	ADJ
cjal-3051	79	11	simplicity	simplicity	NOUN
cjal-3051	79	12	through	through	ADP
cjal-3051	79	13	informal	informal	ADJ
cjal-3051	79	14	understandings	understanding	NOUN
cjal-3051	79	15	and	and	CCONJ
cjal-3051	79	16	agreements	agreement	NOUN
cjal-3051	79	17	.	.	PUNCT
cjal-3051	80	1	thus	thus	ADV
cjal-3051	80	2	,	,	PUNCT
cjal-3051	80	3	the	the	DET
cjal-3051	80	4	business	business	NOUN
cjal-3051	80	5	planning	planning	NOUN
cjal-3051	80	6	inquiry	inquiry	NOUN
cjal-3051	80	7	can	can	AUX
cjal-3051	80	8	not	not	PART
cjal-3051	80	9	end	end	VERB
cjal-3051	80	10	with	with	ADP
cjal-3051	80	11	these	these	DET
cjal-3051	80	12	relatively	relatively	ADV
cjal-3051	80	13	straightforward	straightforward	ADJ
cjal-3051	80	14	statutes	statute	NOUN
cjal-3051	80	15	and	and	CCONJ
cjal-3051	80	16	regulations	regulation	NOUN
cjal-3051	80	17	.	.	PUNCT
cjal-3051	81	1	section	section	NOUN
cjal-3051	81	2	iii	iii	PROPN
cjal-3051	81	3	will	will	AUX
cjal-3051	81	4	describe	describe	VERB
cjal-3051	81	5	some	some	PRON
cjal-3051	81	6	of	of	ADP
cjal-3051	81	7	the	the	DET
cjal-3051	81	8	relevant	relevant	ADJ
cjal-3051	81	9	complexities	complexity	NOUN
cjal-3051	81	10	of	of	ADP
cjal-3051	81	11	the	the	DET
cjal-3051	81	12	tax	tax	NOUN
cjal-3051	81	13	system	system	NOUN
cjal-3051	81	14	in	in	ADP
cjal-3051	81	15	practice	practice	NOUN
cjal-3051	81	16	.	.	PUNCT
cjal-3051	82	1	b.	b.	PROPN
cjal-3051	83	1	the	the	DET
cjal-3051	83	2	individual	individual	ADJ
cjal-3051	83	3	income	income	NOUN
cjal-3051	83	4	tax	tax	NOUN
cjal-3051	83	5	to	to	ADP
cjal-3051	83	6	foreign	foreign	ADJ
cjal-3051	83	7	investors	investor	NOUN
cjal-3051	83	8	familiar	familiar	ADJ
cjal-3051	83	9	with	with	ADP
cjal-3051	83	10	the	the	DET
cjal-3051	83	11	so	so	ADV
cjal-3051	83	12	-	-	PUNCT
cjal-3051	83	13	called	call	VERB
cjal-3051	83	14	"	"	PUNCT
cjal-3051	83	15	iron	iron	NOUN
cjal-3051	83	16	rice	rice	NOUN
cjal-3051	83	17	bowl	bowl	NOUN
cjal-3051	83	18	"	"	PUNCT
cjal-3051	83	19	system	system	NOUN
cjal-3051	83	20	in	in	ADP
cjal-3051	83	21	china	china	PROPN
cjal-3051	83	22	,	,	PUNCT
cjal-3051	83	23	an	an	DET
cjal-3051	83	24	individual	individual	ADJ
cjal-3051	83	25	income	income	NOUN
cjal-3051	83	26	tax	tax	NOUN
cjal-3051	83	27	seems	seem	VERB
cjal-3051	83	28	quite	quite	ADV
cjal-3051	83	29	anomalous	anomalous	ADJ
cjal-3051	83	30	.	.	PUNCT
cjal-3051	84	1	however	however	ADV
cjal-3051	84	2	,	,	PUNCT
cjal-3051	84	3	under	under	ADP
cjal-3051	84	4	new	new	ADJ
cjal-3051	84	5	regulations	regulation	NOUN
cjal-3051	84	6	,	,	PUNCT
cjal-3051	84	7	chinese	chinese	ADJ
cjal-3051	84	8	citizens	citizen	NOUN
cjal-3051	84	9	are	be	AUX
cjal-3051	84	10	subject	subject	ADJ
cjal-3051	84	11	to	to	ADP
cjal-3051	84	12	a	a	DET
cjal-3051	84	13	20	20	NUM
cjal-3051	84	14	%	%	NOUN
cjal-3051	84	15	to	to	PART
cjal-3051	84	16	60	60	NUM
cjal-3051	84	17	%	%	NOUN
cjal-3051	84	18	tax	tax	NOUN
cjal-3051	84	19	on	on	ADP
cjal-3051	84	20	income	income	NOUN
cjal-3051	84	21	in	in	ADP
cjal-3051	84	22	excess	excess	NOUN
cjal-3051	84	23	of	of	ADP
cjal-3051	84	24	an	an	DET
cjal-3051	84	25	amount	amount	NOUN
cjal-3051	84	26	determined	determine	VERB
cjal-3051	84	27	by	by	ADP
cjal-3051	84	28	salary	salary	NOUN
cjal-3051	84	29	status.1	status.1	PROPN
cjal-3051	84	30	9	9	NUM
cjal-3051	84	31	the	the	DET
cjal-3051	84	32	new	new	ADJ
cjal-3051	84	33	regulations	regulation	NOUN
cjal-3051	84	34	do	do	AUX
cjal-3051	84	35	not	not	PART
cjal-3051	84	36	apply	apply	VERB
cjal-3051	84	37	to	to	ADP
cjal-3051	84	38	foreign	foreign	ADJ
cjal-3051	84	39	taxpayers.2	taxpayers.2	PROPN
cjal-3051	84	40	15	15	NUM
cjal-3051	84	41	.	.	PUNCT
cjal-3051	85	1	see	see	VERB
cjal-3051	85	2	supra	supra	NOUN
cjal-3051	85	3	,	,	PUNCT
cjal-3051	85	4	text	text	NOUN
cjal-3051	85	5	following	follow	VERB
cjal-3051	85	6	note	note	NOUN
cjal-3051	85	7	4	4	NUM
cjal-3051	85	8	.	.	PUNCT
cjal-3051	86	1	also	also	ADV
cjal-3051	86	2	,	,	PUNCT
cjal-3051	86	3	the	the	DET
cjal-3051	86	4	china	china	PROPN
cjal-3051	86	5	-	-	PUNCT
cjal-3051	86	6	u.s	u.s	PROPN
cjal-3051	86	7	.	.	PROPN
cjal-3051	86	8	tax	tax	NOUN
cjal-3051	86	9	treaty	treaty	NOUN
cjal-3051	86	10	requires	require	VERB
cjal-3051	86	11	that	that	SCONJ
cjal-3051	86	12	citizens	citizen	NOUN
cjal-3051	86	13	and	and	CCONJ
cjal-3051	86	14	enterprises	enterprise	NOUN
cjal-3051	86	15	of	of	ADP
cjal-3051	86	16	both	both	DET
cjal-3051	86	17	nations	nation	NOUN
cjal-3051	86	18	not	not	PART
cjal-3051	86	19	be	be	AUX
cjal-3051	86	20	subject	subject	ADJ
cjal-3051	86	21	to	to	ADP
cjal-3051	86	22	taxation	taxation	NOUN
cjal-3051	86	23	any	any	PRON
cjal-3051	86	24	more	more	ADV
cjal-3051	86	25	"	"	PUNCT
cjal-3051	86	26	burdensome	burdensome	ADJ
cjal-3051	86	27	"	"	PUNCT
cjal-3051	86	28	than	than	ADP
cjal-3051	86	29	that	that	PRON
cjal-3051	86	30	imposed	impose	VERB
cjal-3051	86	31	on	on	ADP
cjal-3051	86	32	domestic	domestic	ADJ
cjal-3051	86	33	individuals	individual	NOUN
cjal-3051	86	34	or	or	CCONJ
cjal-3051	86	35	enterprises	enterprise	NOUN
cjal-3051	86	36	.	.	PUNCT
cjal-3051	87	1	agreement	agreement	NOUN
cjal-3051	87	2	between	between	ADP
cjal-3051	87	3	the	the	DET
cjal-3051	87	4	government	government	NOUN
cjal-3051	87	5	of	of	ADP
cjal-3051	87	6	the	the	DET
cjal-3051	87	7	united	united	PROPN
cjal-3051	87	8	states	states	PROPN
cjal-3051	87	9	of	of	ADP
cjal-3051	87	10	america	america	PROPN
cjal-3051	87	11	and	and	CCONJ
cjal-3051	87	12	the	the	DET
cjal-3051	87	13	government	government	NOUN
cjal-3051	87	14	of	of	ADP
cjal-3051	87	15	the	the	DET
cjal-3051	87	16	people	people	NOUN
cjal-3051	87	17	's	's	PART
cjal-3051	87	18	republic	republic	NOUN
cjal-3051	87	19	of	of	ADP
cjal-3051	87	20	china	china	PROPN
cjal-3051	87	21	for	for	ADP
cjal-3051	87	22	the	the	DET
cjal-3051	87	23	avoidance	avoidance	NOUN
cjal-3051	87	24	of	of	ADP
cjal-3051	87	25	double	double	ADJ
cjal-3051	87	26	taxation	taxation	NOUN
cjal-3051	87	27	and	and	CCONJ
cjal-3051	87	28	the	the	DET
cjal-3051	87	29	prevention	prevention	NOUN
cjal-3051	87	30	of	of	ADP
cjal-3051	87	31	tax	tax	NOUN
cjal-3051	87	32	evasion	evasion	NOUN
cjal-3051	87	33	with	with	ADP
cjal-3051	87	34	respect	respect	NOUN
cjal-3051	87	35	to	to	ADP
cjal-3051	87	36	taxes	taxis	NOUN
cjal-3051	87	37	on	on	ADP
cjal-3051	87	38	income	income	NOUN
cjal-3051	87	39	,	,	PUNCT
cjal-3051	87	40	apr	apr	PROPN
cjal-3051	87	41	.	.	PROPN
cjal-3051	87	42	30	30	NUM
cjal-3051	87	43	,	,	PUNCT
cjal-3051	87	44	1984	1984	NUM
cjal-3051	87	45	,	,	PUNCT
cjal-3051	87	46	united	united	PROPN
cjal-3051	87	47	states	states	PROPN
cjal-3051	87	48	-	-	PUNCT
cjal-3051	87	49	people	people	NOUN
cjal-3051	87	50	's	's	PART
cjal-3051	87	51	republic	republic	NOUN
cjal-3051	87	52	of	of	ADP
cjal-3051	87	53	china	china	PROPN
cjal-3051	87	54	,	,	PUNCT
cjal-3051	87	55	art	art	NOUN
cjal-3051	87	56	.	.	PUNCT
cjal-3051	88	1	23	23	NUM
cjal-3051	88	2	,	,	PUNCT
cjal-3051	88	3	1	1	NUM
cjal-3051	88	4	cch	cch	NOUN
cjal-3051	88	5	tax	tax	NOUN
cjal-3051	88	6	treaties	treaty	NOUN
cjal-3051	88	7	f	f	PROPN
cjal-3051	88	8	1403	1403	NUM
cjal-3051	88	9	[	[	X
cjal-3051	88	10	hereinafter	hereinafter	NOUN
cjal-3051	88	11	treaty	treaty	NOUN
cjal-3051	88	12	]	]	PUNCT
cjal-3051	88	13	(	(	PUNCT
cjal-3051	88	14	ratification	ratification	NOUN
cjal-3051	88	15	approved	approve	VERB
cjal-3051	88	16	by	by	ADP
cjal-3051	88	17	u.s	u.s	PROPN
cjal-3051	88	18	.	.	PROPN
cjal-3051	88	19	senate	senate	PROPN
cjal-3051	88	20	july	july	PROPN
cjal-3051	88	21	24	24	NUM
cjal-3051	88	22	,	,	PUNCT
cjal-3051	88	23	1986	1986	NUM
cjal-3051	88	24	)	)	PUNCT
cjal-3051	88	25	.	.	PUNCT
cjal-3051	89	1	this	this	DET
cjal-3051	89	2	requirement	requirement	NOUN
cjal-3051	89	3	has	have	AUX
cjal-3051	89	4	already	already	ADV
cjal-3051	89	5	been	be	AUX
cjal-3051	89	6	satisfied	satisfied	ADJ
cjal-3051	89	7	at	at	ADP
cjal-3051	89	8	least	least	ADJ
cjal-3051	89	9	by	by	ADP
cjal-3051	89	10	the	the	DET
cjal-3051	89	11	individual	individual	ADJ
cjal-3051	89	12	tax	tax	NOUN
cjal-3051	89	13	,	,	PUNCT
cjal-3051	89	14	applied	apply	VERB
cjal-3051	89	15	to	to	ADP
cjal-3051	89	16	both	both	DET
cjal-3051	89	17	foreigners	foreigner	NOUN
cjal-3051	89	18	and	and	CCONJ
cjal-3051	89	19	chinese	chinese	ADJ
cjal-3051	89	20	citizens	citizen	NOUN
cjal-3051	89	21	.	.	PUNCT
cjal-3051	90	1	see	see	VERB
cjal-3051	90	2	infra	infra	NOUN
cjal-3051	90	3	,	,	PUNCT
cjal-3051	90	4	text	text	NOUN
cjal-3051	90	5	accompanying	accompanying	ADJ
cjal-3051	90	6	notes	note	NOUN
cjal-3051	90	7	19	19	NUM
cjal-3051	90	8	-	-	SYM
cjal-3051	90	9	40	40	NUM
cjal-3051	90	10	.	.	PUNCT
cjal-3051	91	1	however	however	ADV
cjal-3051	91	2	,	,	PUNCT
cjal-3051	91	3	since	since	SCONJ
cjal-3051	91	4	the	the	DET
cjal-3051	91	5	treaty	treaty	NOUN
cjal-3051	91	6	recognizes	recognize	VERB
cjal-3051	91	7	the	the	DET
cjal-3051	91	8	validity	validity	NOUN
cjal-3051	91	9	of	of	ADP
cjal-3051	91	10	the	the	DET
cjal-3051	91	11	current	current	ADJ
cjal-3051	91	12	enterprise	enterprise	NOUN
cjal-3051	91	13	taxes	taxis	NOUN
cjal-3051	91	14	,	,	PUNCT
cjal-3051	91	15	see	see	VERB
cjal-3051	91	16	article	article	NOUN
cjal-3051	91	17	2	2	NUM
cjal-3051	91	18	,	,	PUNCT
cjal-3051	91	19	apparently	apparently	ADV
cjal-3051	91	20	separate	separate	ADJ
cjal-3051	91	21	tax	tax	NOUN
cjal-3051	91	22	structures	structure	NOUN
cjal-3051	91	23	may	may	AUX
cjal-3051	91	24	be	be	AUX
cjal-3051	91	25	maintained	maintain	VERB
cjal-3051	91	26	without	without	ADP
cjal-3051	91	27	necessarily	necessarily	ADV
cjal-3051	91	28	being	be	AUX
cjal-3051	91	29	in	in	ADP
cjal-3051	91	30	violation	violation	NOUN
cjal-3051	91	31	of	of	ADP
cjal-3051	91	32	article	article	NOUN
cjal-3051	91	33	23	23	NUM
cjal-3051	91	34	.	.	PUNCT
cjal-3051	92	1	16	16	NUM
cjal-3051	92	2	.	.	PUNCT
cjal-3051	93	1	gelatt	gelatt	NOUN
cjal-3051	93	2	,	,	PUNCT
cjal-3051	93	3	supra	supra	PROPN
cjal-3051	93	4	note	note	NOUN
cjal-3051	93	5	4	4	NUM
cjal-3051	93	6	,	,	PUNCT
cjal-3051	93	7	at	at	ADP
cjal-3051	93	8	503	503	NUM
cjal-3051	93	9	.	.	PUNCT
cjal-3051	93	10	17	17	NUM
cjal-3051	93	11	.	.	PUNCT
cjal-3051	94	1	i	i	PRON
cjal-3051	94	2	d.	d.	PROPN
cjal-3051	94	3	at	at	ADP
cjal-3051	94	4	442	442	NUM
cjal-3051	94	5	.	.	PUNCT
cjal-3051	95	1	18	18	NUM
cjal-3051	95	2	.	.	X
cjal-3051	96	1	tiap	tiap	PROPN
cjal-3051	96	2	,	,	PUNCT
cjal-3051	96	3	supra	supra	PROPN
cjal-3051	96	4	note	note	NOUN
cjal-3051	96	5	2	2	NUM
cjal-3051	96	6	,	,	PUNCT
cjal-3051	96	7	at	at	ADP
cjal-3051	96	8	162	162	NUM
cjal-3051	96	9	-	-	SYM
cjal-3051	96	10	64	64	NUM
cjal-3051	96	11	.	.	PUNCT
cjal-3051	96	12	19	19	NUM
cjal-3051	96	13	.	.	PUNCT
cjal-3051	97	1	renmin	renmin	PROPN
cjal-3051	97	2	ribao	ribao	PROPN
cjal-3051	97	3	(	(	PUNCT
cjal-3051	97	4	people	people	NOUN
cjal-3051	97	5	's	's	PART
cjal-3051	97	6	daily	daily	ADJ
cjal-3051	97	7	)	)	PUNCT
cjal-3051	97	8	,	,	PUNCT
cjal-3051	97	9	zhonghua	zhonghua	PROPN
cjal-3051	97	10	renmin	renmin	PROPN
cjal-3051	97	11	gongheguo	gongheguo	PROPN
cjal-3051	97	12	geren	geren	PROPN
cjal-3051	97	13	shouru	shouru	PROPN
cjal-3051	97	14	tiaojie	tiaojie	PROPN
cjal-3051	97	15	shui	shui	PROPN
cjal-3051	97	16	zhanxing	zhanxing	PROPN
cjal-3051	97	17	tiaoli	tiaoli	PROPN
cjal-3051	97	18	(	(	PUNCT
cjal-3051	97	19	provisional	provisional	ADJ
cjal-3051	97	20	regulations	regulation	NOUN
cjal-3051	97	21	of	of	ADP
cjal-3051	97	22	the	the	DET
cjal-3051	97	23	prc	prc	PROPN
cjal-3051	97	24	on	on	ADP
cjal-3051	97	25	individual	individual	ADJ
cjal-3051	97	26	income	income	NOUN
cjal-3051	97	27	adjustment	adjustment	NOUN
cjal-3051	97	28	tax	tax	NOUN
cjal-3051	97	29	)	)	PUNCT
cjal-3051	97	30	,	,	PUNCT
cjal-3051	97	31	dec	dec	PROPN
cjal-3051	97	32	.	.	PROPN
cjal-3051	97	33	12	12	NUM
cjal-3051	97	34	,	,	PUNCT
cjal-3051	97	35	1986	1986	NUM
cjal-3051	97	36	,	,	PUNCT
cjal-3051	97	37	at	at	ADP
cjal-3051	97	38	4	4	NUM
cjal-3051	97	39	,	,	PUNCT
cjal-3051	97	40	col	col	NOUN
cjal-3051	97	41	.	.	PROPN
cjal-3051	97	42	5	5	NUM
cjal-3051	97	43	.	.	NOUN
cjal-3051	97	44	20	20	NUM
cjal-3051	97	45	.	.	PUNCT
cjal-3051	98	1	i	i	PRON
cjal-3051	98	2	d.	d.	PROPN
cjal-3051	98	3	art	art	PROPN
cjal-3051	98	4	.	.	PUNCT
cjal-3051	99	1	2	2	X
cjal-3051	99	2	.	.	X
cjal-3051	99	3	update	update	NOUN
cjal-3051	99	4	on	on	ADP
cjal-3051	99	5	taxation	taxation	NOUN
cjal-3051	99	6	the	the	DET
cjal-3051	99	7	tax	tax	NOUN
cjal-3051	99	8	has	have	VERB
cjal-3051	99	9	two	two	NUM
cjal-3051	99	10	main	main	ADJ
cjal-3051	99	11	rate	rate	NOUN
cjal-3051	99	12	systems	system	NOUN
cjal-3051	99	13	applicable	applicable	ADJ
cjal-3051	99	14	to	to	ADP
cjal-3051	99	15	foreigners	foreigner	NOUN
cjal-3051	99	16	.	.	PUNCT
cjal-3051	100	1	the	the	DET
cjal-3051	100	2	first	first	ADJ
cjal-3051	100	3	applies	apply	VERB
cjal-3051	100	4	to	to	ADP
cjal-3051	100	5	"	"	PUNCT
cjal-3051	100	6	wages	wage	NOUN
cjal-3051	100	7	and	and	CCONJ
cjal-3051	100	8	salaries	salary	NOUN
cjal-3051	100	9	,	,	PUNCT
cjal-3051	100	10	"	"	PUNCT
cjal-3051	100	11	and	and	CCONJ
cjal-3051	100	12	has	have	VERB
cjal-3051	100	13	a	a	DET
cjal-3051	100	14	progressive	progressive	ADJ
cjal-3051	100	15	structure	structure	NOUN
cjal-3051	100	16	:	:	PUNCT
cjal-3051	100	17	the	the	DET
cjal-3051	100	18	first	first	ADJ
cjal-3051	100	19	800	800	NUM
cjal-3051	100	20	yuan	yuan	NOUN
cjal-3051	100	21	per	per	ADP
cjal-3051	100	22	month	month	NOUN
cjal-3051	100	23	is	be	AUX
cjal-3051	100	24	exempt	exempt	ADJ
cjal-3051	100	25	,	,	PUNCT
cjal-3051	100	26	and	and	CCONJ
cjal-3051	100	27	marginal	marginal	ADJ
cjal-3051	100	28	rates	rate	NOUN
cjal-3051	100	29	from	from	ADP
cjal-3051	100	30	5	5	NUM
cjal-3051	100	31	%	%	NOUN
cjal-3051	100	32	to	to	PART
cjal-3051	100	33	45	45	NUM
cjal-3051	100	34	%	%	NOUN
cjal-3051	100	35	apply	apply	VERB
cjal-3051	100	36	thereafter	thereafter	ADV
cjal-3051	100	37	(	(	PUNCT
cjal-3051	100	38	the	the	DET
cjal-3051	100	39	top	top	ADJ
cjal-3051	100	40	rate	rate	NOUN
cjal-3051	100	41	applying	apply	VERB
cjal-3051	100	42	to	to	ADP
cjal-3051	100	43	monthly	monthly	ADJ
cjal-3051	100	44	income	income	NOUN
cjal-3051	100	45	over	over	ADP
cjal-3051	100	46	12,000	12,000	NUM
cjal-3051	100	47	yuan).2	yuan).2	PROPN
cjal-3051	100	48	1	1	NUM
cjal-3051	100	49	the	the	DET
cjal-3051	100	50	second	second	ADJ
cjal-3051	100	51	applies	apply	VERB
cjal-3051	100	52	to	to	ADP
cjal-3051	100	53	"	"	PUNCT
cjal-3051	100	54	compensation	compensation	NOUN
cjal-3051	100	55	for	for	ADP
cjal-3051	100	56	personal	personal	ADJ
cjal-3051	100	57	services	service	NOUN
cjal-3051	100	58	[	[	X
cjal-3051	100	59	such	such	ADJ
cjal-3051	100	60	as	as	ADP
cjal-3051	100	61	income	income	NOUN
cjal-3051	100	62	from	from	ADP
cjal-3051	100	63	a	a	DET
cjal-3051	100	64	legal	legal	ADJ
cjal-3051	100	65	practice2	practice2	NOUN
cjal-3051	100	66	2	2	NUM
cjal-3051	100	67	]	]	PUNCT
cjal-3051	100	68	,	,	PUNCT
cjal-3051	100	69	royalties	royalty	NOUN
cjal-3051	100	70	,	,	PUNCT
cjal-3051	100	71	interest	interest	NOUN
cjal-3051	100	72	,	,	PUNCT
cjal-3051	100	73	dividends	dividend	NOUN
cjal-3051	100	74	,	,	PUNCT
cjal-3051	100	75	bonuses	bonus	NOUN
cjal-3051	100	76	and	and	CCONJ
cjal-3051	100	77	lease	lease	NOUN
cjal-3051	100	78	of	of	ADP
cjal-3051	100	79	property	property	NOUN
cjal-3051	100	80	,	,	PUNCT
cjal-3051	100	81	"	"	PUNCT
cjal-3051	100	82	and	and	CCONJ
cjal-3051	100	83	other	other	ADJ
cjal-3051	100	84	kinds	kind	NOUN
cjal-3051	100	85	of	of	ADP
cjal-3051	100	86	income.23	income.23	PROPN
cjal-3051	100	87	income	income	NOUN
cjal-3051	100	88	of	of	ADP
cjal-3051	100	89	this	this	DET
cjal-3051	100	90	kind	kind	NOUN
cjal-3051	100	91	is	be	AUX
cjal-3051	100	92	taxed	tax	VERB
cjal-3051	100	93	at	at	ADP
cjal-3051	100	94	a	a	DET
cjal-3051	100	95	flat	flat	ADJ
cjal-3051	100	96	20	20	NUM
cjal-3051	100	97	%	%	NOUN
cjal-3051	100	98	rate.24	rate.24	NOUN
cjal-3051	100	99	for	for	ADP
cjal-3051	100	100	income	income	NOUN
cjal-3051	100	101	from	from	ADP
cjal-3051	100	102	compensation	compensation	NOUN
cjal-3051	100	103	for	for	ADP
cjal-3051	100	104	services	service	NOUN
cjal-3051	100	105	,	,	PUNCT
cjal-3051	100	106	royalties	royalty	NOUN
cjal-3051	100	107	,	,	PUNCT
cjal-3051	100	108	or	or	CCONJ
cjal-3051	100	109	property	property	NOUN
cjal-3051	100	110	leasing	leasing	NOUN
cjal-3051	100	111	,	,	PUNCT
cjal-3051	100	112	a	a	DET
cjal-3051	100	113	deduction	deduction	NOUN
cjal-3051	100	114	of	of	ADP
cjal-3051	100	115	800	800	NUM
cjal-3051	100	116	yuan	yuan	NOUN
cjal-3051	100	117	is	be	AUX
cjal-3051	100	118	allowed	allow	VERB
cjal-3051	100	119	for	for	ADP
cjal-3051	100	120	expenses	expense	NOUN
cjal-3051	100	121	if	if	SCONJ
cjal-3051	100	122	the	the	DET
cjal-3051	100	123	amount	amount	NOUN
cjal-3051	100	124	in	in	ADP
cjal-3051	100	125	a	a	DET
cjal-3051	100	126	single	single	ADJ
cjal-3051	100	127	payment	payment	NOUN
cjal-3051	100	128	is	be	AUX
cjal-3051	100	129	less	less	ADJ
cjal-3051	100	130	than	than	ADP
cjal-3051	100	131	4000	4000	NUM
cjal-3051	100	132	yuan	yuan	NOUN
cjal-3051	100	133	;	;	PUNCT
cjal-3051	100	134	for	for	ADP
cjal-3051	100	135	single	single	ADJ
cjal-3051	100	136	payments	payment	NOUN
cjal-3051	100	137	greater	great	ADJ
cjal-3051	100	138	than	than	ADP
cjal-3051	100	139	4000	4000	NUM
cjal-3051	100	140	yuan	yuan	NOUN
cjal-3051	100	141	,	,	PUNCT
cjal-3051	100	142	a	a	DET
cjal-3051	100	143	deduction	deduction	NOUN
cjal-3051	100	144	of	of	ADP
cjal-3051	100	145	20	20	NUM
cjal-3051	100	146	%	%	NOUN
cjal-3051	100	147	is	be	AUX
cjal-3051	100	148	permitted	permit	VERB
cjal-3051	100	149	.	.	PUNCT
cjal-3051	100	150	"	"	PUNCT
cjal-3051	101	1	foreign	foreign	ADJ
cjal-3051	101	2	-	-	PUNCT
cjal-3051	101	3	source	source	NOUN
cjal-3051	101	4	income	income	NOUN
cjal-3051	101	5	,	,	PUNCT
cjal-3051	101	6	when	when	SCONJ
cjal-3051	101	7	taxed	tax	VERB
cjal-3051	101	8	at	at	ADV
cjal-3051	101	9	all	all	ADV
cjal-3051	101	10	,	,	PUNCT
cjal-3051	101	11	is	be	AUX
cjal-3051	101	12	computed	compute	VERB
cjal-3051	101	13	and	and	CCONJ
cjal-3051	101	14	taxed	tax	VERB
cjal-3051	101	15	separately	separately	ADV
cjal-3051	101	16	on	on	ADP
cjal-3051	101	17	a	a	DET
cjal-3051	101	18	yearly	yearly	ADV
cjal-3051	101	19	basis.26	basis.26	ADJ
cjal-3051	101	20	one	one	NUM
cjal-3051	101	21	simple	simple	ADJ
cjal-3051	101	22	aspect	aspect	NOUN
cjal-3051	101	23	of	of	ADP
cjal-3051	101	24	the	the	DET
cjal-3051	101	25	statute	statute	NOUN
cjal-3051	101	26	is	be	AUX
cjal-3051	101	27	that	that	SCONJ
cjal-3051	101	28	,	,	PUNCT
cjal-3051	101	29	apart	apart	ADV
cjal-3051	101	30	from	from	ADP
cjal-3051	101	31	the	the	DET
cjal-3051	101	32	basic	basic	ADJ
cjal-3051	101	33	deduction	deduction	NOUN
cjal-3051	101	34	in	in	ADP
cjal-3051	101	35	the	the	DET
cjal-3051	101	36	progressive	progressive	ADJ
cjal-3051	101	37	and	and	CCONJ
cjal-3051	101	38	flat	flat	ADJ
cjal-3051	101	39	taxes	taxis	NOUN
cjal-3051	101	40	,	,	PUNCT
cjal-3051	101	41	no	no	DET
cjal-3051	101	42	other	other	ADJ
cjal-3051	101	43	deduction	deduction	NOUN
cjal-3051	101	44	as	as	SCONJ
cjal-3051	101	45	such	such	ADJ
cjal-3051	101	46	is	be	AUX
cjal-3051	101	47	allowed	allow	VERB
cjal-3051	101	48	.	.	PUNCT
cjal-3051	102	1	however	however	ADV
cjal-3051	102	2	,	,	PUNCT
cjal-3051	102	3	properly	properly	ADV
cjal-3051	102	4	verified	verify	VERB
cjal-3051	102	5	"	"	PUNCT
cjal-3051	102	6	advances	advance	NOUN
cjal-3051	102	7	or	or	CCONJ
cjal-3051	102	8	reimbursements	reimbursement	NOUN
cjal-3051	102	9	by	by	ADP
cjal-3051	102	10	foreign	foreign	ADJ
cjal-3051	102	11	companies	company	NOUN
cjal-3051	102	12	to	to	ADP
cjal-3051	102	13	their	their	PRON
cjal-3051	102	14	employees	employee	NOUN
cjal-3051	102	15	for	for	ADP
cjal-3051	102	16	specific	specific	ADJ
cjal-3051	102	17	company	company	NOUN
cjal-3051	102	18	expenses	expense	NOUN
cjal-3051	102	19	"	"	PUNCT
cjal-3051	102	20	are	be	AUX
cjal-3051	102	21	apparently	apparently	ADV
cjal-3051	102	22	exempted	exempt	VERB
cjal-3051	102	23	from	from	ADP
cjal-3051	102	24	employees	employee	NOUN
cjal-3051	102	25	'	'	PART
cjal-3051	102	26	incomes.27	incomes.27	PROPN
cjal-3051	102	27	an	an	DET
cjal-3051	102	28	open	open	ADJ
cjal-3051	102	29	question	question	NOUN
cjal-3051	102	30	is	be	AUX
cjal-3051	102	31	whether	whether	SCONJ
cjal-3051	102	32	the	the	DET
cjal-3051	102	33	statute	statute	NOUN
cjal-3051	102	34	's	's	PART
cjal-3051	102	35	simplicity	simplicity	NOUN
cjal-3051	102	36	will	will	AUX
cjal-3051	102	37	give	give	VERB
cjal-3051	102	38	way	way	NOUN
cjal-3051	102	39	to	to	ADP
cjal-3051	102	40	increasing	increase	VERB
cjal-3051	102	41	complexity	complexity	NOUN
cjal-3051	102	42	as	as	SCONJ
cjal-3051	102	43	foreigners	foreigner	NOUN
cjal-3051	102	44	conduct	conduct	VERB
cjal-3051	102	45	more	more	ADJ
cjal-3051	102	46	long	long	ADJ
cjal-3051	102	47	-	-	PUNCT
cjal-3051	102	48	term	term	NOUN
cjal-3051	102	49	business	business	NOUN
cjal-3051	102	50	in	in	ADP
cjal-3051	102	51	china	china	PROPN
cjal-3051	102	52	,	,	PUNCT
cjal-3051	102	53	and	and	CCONJ
cjal-3051	102	54	earn	earn	VERB
cjal-3051	102	55	greater	great	ADJ
cjal-3051	102	56	(	(	PUNCT
cjal-3051	102	57	and	and	CCONJ
cjal-3051	102	58	more	more	ADV
cjal-3051	102	59	varied	varied	ADJ
cjal-3051	102	60	)	)	PUNCT
cjal-3051	102	61	income	income	NOUN
cjal-3051	102	62	there	there	ADV
cjal-3051	102	63	.	.	PUNCT
cjal-3051	103	1	exemptions	exemption	NOUN
cjal-3051	103	2	are	be	AUX
cjal-3051	103	3	also	also	ADV
cjal-3051	103	4	granted	grant	VERB
cjal-3051	103	5	on	on	ADP
cjal-3051	103	6	the	the	DET
cjal-3051	103	7	basis	basis	NOUN
cjal-3051	103	8	of	of	ADP
cjal-3051	103	9	the	the	DET
cjal-3051	103	10	taxpayer	taxpayer	NOUN
cjal-3051	103	11	's	's	PART
cjal-3051	103	12	residence	residence	NOUN
cjal-3051	103	13	status	status	NOUN
cjal-3051	103	14	.	.	PUNCT
cjal-3051	104	1	for	for	ADP
cjal-3051	104	2	example	example	NOUN
cjal-3051	104	3	,	,	PUNCT
cjal-3051	104	4	as	as	SCONJ
cjal-3051	104	5	mentioned	mention	VERB
cjal-3051	104	6	above	above	ADV
cjal-3051	104	7	,	,	PUNCT
cjal-3051	104	8	only	only	ADV
cjal-3051	104	9	persons	person	NOUN
cjal-3051	104	10	residing	reside	VERB
cjal-3051	104	11	in	in	ADP
cjal-3051	104	12	china	china	PROPN
cjal-3051	104	13	more	more	ADJ
cjal-3051	104	14	than	than	ADP
cjal-3051	104	15	five	five	NUM
cjal-3051	104	16	years	year	NOUN
cjal-3051	104	17	are	be	AUX
cjal-3051	104	18	taxable	taxable	ADJ
cjal-3051	104	19	on	on	ADP
cjal-3051	104	20	worldwide	worldwide	ADJ
cjal-3051	104	21	income.28	income.28	VERB
cjal-3051	104	22	those	those	PRON
cjal-3051	104	23	who	who	PRON
cjal-3051	104	24	reside	reside	VERB
cjal-3051	104	25	in	in	ADP
cjal-3051	104	26	china	china	PROPN
cjal-3051	104	27	from	from	ADP
cjal-3051	104	28	one	one	NUM
cjal-3051	104	29	to	to	PART
cjal-3051	104	30	five	five	NUM
cjal-3051	104	31	years	year	NOUN
cjal-3051	104	32	are	be	AUX
cjal-3051	104	33	taxable	taxable	ADJ
cjal-3051	104	34	only	only	ADV
cjal-3051	104	35	on	on	ADP
cjal-3051	104	36	income	income	NOUN
cjal-3051	104	37	from	from	ADP
cjal-3051	104	38	china	china	PROPN
cjal-3051	104	39	and	and	CCONJ
cjal-3051	104	40	foreign	foreign	ADJ
cjal-3051	104	41	income	income	NOUN
cjal-3051	104	42	remitted	remit	VERB
cjal-3051	104	43	to	to	ADP
cjal-3051	104	44	china.29	china.29	NOUN
cjal-3051	104	45	persons	person	NOUN
cjal-3051	104	46	residing	reside	VERB
cjal-3051	104	47	in	in	ADP
cjal-3051	104	48	china	china	PROPN
cjal-3051	104	49	less	less	ADJ
cjal-3051	104	50	than	than	ADP
cjal-3051	104	51	one	one	NUM
cjal-3051	104	52	year	year	NOUN
cjal-3051	104	53	are	be	AUX
cjal-3051	104	54	taxed	tax	VERB
cjal-3051	104	55	only	only	ADV
cjal-3051	104	56	on	on	ADP
cjal-3051	104	57	"	"	PUNCT
cjal-3051	104	58	income	income	NOUN
cjal-3051	104	59	gained	gain	VERB
cjal-3051	104	60	within	within	ADP
cjal-3051	104	61	china	china	PROPN
cjal-3051	104	62	.	.	PUNCT
cjal-3051	105	1	""0	""0	NOUN
cjal-3051	105	2	these	these	DET
cjal-3051	105	3	distinctions	distinction	NOUN
cjal-3051	105	4	depend	depend	VERB
cjal-3051	105	5	on	on	ADP
cjal-3051	105	6	the	the	DET
cjal-3051	105	7	source	source	NOUN
cjal-3051	105	8	generating	generate	VERB
cjal-3051	105	9	the	the	DET
cjal-3051	105	10	income	income	NOUN
cjal-3051	105	11	,	,	PUNCT
cjal-3051	105	12	not	not	PART
cjal-3051	105	13	the	the	DET
cjal-3051	105	14	place	place	NOUN
cjal-3051	105	15	of	of	ADP
cjal-3051	105	16	payment.3	payment.3	NOUN
cjal-3051	105	17	'	'	PUNCT
cjal-3051	105	18	however	however	ADV
cjal-3051	105	19	,	,	PUNCT
cjal-3051	105	20	foreigners	foreigner	NOUN
cjal-3051	105	21	who	who	PRON
cjal-3051	105	22	reside	reside	VERB
cjal-3051	105	23	in	in	ADP
cjal-3051	105	24	china	china	PROPN
cjal-3051	105	25	less	less	ADJ
cjal-3051	105	26	than	than	ADP
cjal-3051	105	27	ninety	ninety	NUM
cjal-3051	105	28	days	day	NOUN
cjal-3051	105	29	have	have	VERB
cjal-3051	105	30	an	an	DET
cjal-3051	105	31	exemption	exemption	NOUN
cjal-3051	105	32	for	for	ADP
cjal-3051	105	33	wages	wage	NOUN
cjal-3051	105	34	and	and	CCONJ
cjal-3051	105	35	21	21	NUM
cjal-3051	105	36	.	.	PUNCT
cjal-3051	106	1	see	see	VERB
cjal-3051	106	2	supra	supra	PROPN
cjal-3051	106	3	note	note	PROPN
cjal-3051	106	4	19	19	NUM
cjal-3051	106	5	,	,	PUNCT
cjal-3051	106	6	at	at	ADP
cjal-3051	106	7	4	4	NUM
cjal-3051	106	8	.	.	NOUN
cjal-3051	106	9	22	22	NUM
cjal-3051	106	10	.	.	PUNCT
cjal-3051	107	1	detailed	detailed	ADJ
cjal-3051	107	2	rules	rule	NOUN
cjal-3051	107	3	and	and	CCONJ
cjal-3051	107	4	regulations	regulation	NOUN
cjal-3051	107	5	for	for	ADP
cjal-3051	107	6	the	the	DET
cjal-3051	107	7	implementation	implementation	NOUN
cjal-3051	107	8	of	of	ADP
cjal-3051	107	9	the	the	DET
cjal-3051	107	10	individual	individual	ADJ
cjal-3051	107	11	income	income	NOUN
cjal-3051	107	12	tax	tax	NOUN
cjal-3051	107	13	law	law	NOUN
cjal-3051	107	14	[	[	X
cjal-3051	107	15	hereinafter	hereinafter	NOUN
cjal-3051	107	16	iit	iit	PROPN
cjal-3051	107	17	reg	reg	PROPN
cjal-3051	107	18	.	.	PUNCT
cjal-3051	107	19	]	]	X
cjal-3051	108	1	(	(	PUNCT
cjal-3051	108	2	zhonghua	zhonghua	PROPN
cjal-3051	108	3	renmin	renmin	PROPN
cjal-3051	108	4	gongheguo	gongheguo	PROPN
cjal-3051	108	5	geren	geren	PROPN
cjal-3051	108	6	suode	suode	PROPN
cjal-3051	108	7	shui	shui	PROPN
cjal-3051	108	8	fa	fa	PROPN
cjal-3051	108	9	shishi	shishi	PROPN
cjal-3051	108	10	xize	xize	PROPN
cjal-3051	108	11	)	)	PUNCT
cjal-3051	108	12	(	(	PUNCT
cjal-3051	108	13	dec	dec	PROPN
cjal-3051	108	14	.	.	PROPN
cjal-3051	108	15	14	14	NUM
cjal-3051	108	16	,	,	PUNCT
cjal-3051	108	17	1980	1980	NUM
cjal-3051	108	18	)	)	PUNCT
cjal-3051	108	19	,	,	PUNCT
cjal-3051	108	20	art	art	NOUN
cjal-3051	108	21	.	.	PUNCT
cjal-3051	109	1	4.2	4.2	NUM
cjal-3051	109	2	(	(	PUNCT
cjal-3051	109	3	trans	trans	PROPN
cjal-3051	109	4	.	.	PUNCT
cjal-3051	110	1	tiap	tiap	PROPN
cjal-3051	110	2	,	,	PUNCT
cjal-3051	110	3	supra	supra	PROPN
cjal-3051	110	4	note	note	NOUN
cjal-3051	110	5	2	2	NUM
cjal-3051	110	6	,	,	PUNCT
cjal-3051	110	7	app	app	X
cjal-3051	110	8	.	.	PROPN
cjal-3051	110	9	4(f	4(f	NUM
cjal-3051	110	10	)	)	PUNCT
cjal-3051	110	11	)	)	PUNCT
cjal-3051	110	12	.	.	PUNCT
cjal-3051	111	1	23	23	NUM
cjal-3051	111	2	.	.	X
cjal-3051	111	3	iit	iit	PROPN
cjal-3051	111	4	law	law	PROPN
cjal-3051	111	5	,	,	PUNCT
cjal-3051	111	6	supra	supra	PROPN
cjal-3051	111	7	note	note	NOUN
cjal-3051	111	8	2	2	NUM
cjal-3051	111	9	,	,	PUNCT
cjal-3051	111	10	art	art	NOUN
cjal-3051	111	11	.	.	PUNCT
cjal-3051	112	1	2(2)-2(4	2(2)-2(4	NUM
cjal-3051	112	2	)	)	PUNCT
cjal-3051	112	3	,	,	PUNCT
cjal-3051	112	4	2(6	2(6	NUM
cjal-3051	112	5	)	)	PUNCT
cjal-3051	112	6	.	.	PUNCT
cjal-3051	113	1	24	24	NUM
cjal-3051	113	2	.	.	PUNCT
cjal-3051	114	1	i	i	PRON
cjal-3051	114	2	d.	d.	PROPN
cjal-3051	114	3	art	art	PROPN
cjal-3051	114	4	.	.	PUNCT
cjal-3051	115	1	3(2	3(2	NUM
cjal-3051	115	2	)	)	PUNCT
cjal-3051	115	3	.	.	PUNCT
cjal-3051	116	1	25	25	NUM
cjal-3051	116	2	.	.	PUNCT
cjal-3051	117	1	i	i	PRON
cjal-3051	117	2	d.	d.	PROPN
cjal-3051	117	3	art	art	PROPN
cjal-3051	117	4	.	.	PUNCT
cjal-3051	118	1	5(2	5(2	NUM
cjal-3051	118	2	)	)	PUNCT
cjal-3051	119	1	;	;	PUNCT
cjal-3051	119	2	iit	iit	PROPN
cjal-3051	119	3	reg	reg	PROPN
cjal-3051	119	4	.	.	PROPN
cjal-3051	119	5	,	,	PUNCT
cjal-3051	119	6	supra	supra	PROPN
cjal-3051	119	7	note	note	PROPN
cjal-3051	119	8	22	22	NUM
cjal-3051	119	9	,	,	PUNCT
cjal-3051	119	10	art	art	NOUN
cjal-3051	119	11	.	.	PUNCT
cjal-3051	120	1	11	11	NUM
cjal-3051	120	2	.	.	X
cjal-3051	120	3	26	26	NUM
cjal-3051	120	4	.	.	PUNCT
cjal-3051	120	5	iit	iit	PROPN
cjal-3051	120	6	law	law	PROPN
cjal-3051	120	7	,	,	PUNCT
cjal-3051	120	8	supra	supra	PROPN
cjal-3051	120	9	note	note	NOUN
cjal-3051	120	10	2	2	NUM
cjal-3051	120	11	,	,	PUNCT
cjal-3051	120	12	art	art	NOUN
cjal-3051	120	13	.	.	PUNCT
cjal-3051	121	1	7	7	NUM
cjal-3051	121	2	;	;	PUNCT
cjal-3051	121	3	iit	iit	PROPN
cjal-3051	121	4	reg	reg	PROPN
cjal-3051	121	5	.	.	PROPN
cjal-3051	121	6	,	,	PUNCT
cjal-3051	121	7	supra	supra	PROPN
cjal-3051	121	8	note	note	PROPN
cjal-3051	121	9	22	22	NUM
cjal-3051	121	10	,	,	PUNCT
cjal-3051	121	11	art	art	NOUN
cjal-3051	121	12	.	.	PUNCT
cjal-3051	122	1	16	16	NUM
cjal-3051	122	2	.	.	X
cjal-3051	123	1	27	27	NUM
cjal-3051	123	2	.	.	PUNCT
cjal-3051	124	1	gelatt	gelatt	NOUN
cjal-3051	124	2	,	,	PUNCT
cjal-3051	124	3	supra	supra	PROPN
cjal-3051	124	4	note	note	NOUN
cjal-3051	124	5	4	4	NUM
cjal-3051	124	6	,	,	PUNCT
cjal-3051	124	7	at	at	ADP
cjal-3051	124	8	433	433	NUM
cjal-3051	124	9	.	.	PUNCT
cjal-3051	125	1	28	28	NUM
cjal-3051	125	2	.	.	PUNCT
cjal-3051	126	1	iit	iit	PROPN
cjal-3051	126	2	reg	reg	PROPN
cjal-3051	126	3	.	.	PROPN
cjal-3051	126	4	,	,	PUNCT
cjal-3051	126	5	supra	supra	PROPN
cjal-3051	126	6	note	note	PROPN
cjal-3051	126	7	22	22	NUM
cjal-3051	126	8	,	,	PUNCT
cjal-3051	126	9	art	art	NOUN
cjal-3051	126	10	.	.	PUNCT
cjal-3051	127	1	3	3	NUM
cjal-3051	127	2	.	.	NOUN
cjal-3051	127	3	29	29	NUM
cjal-3051	127	4	.	.	PUNCT
cjal-3051	128	1	i	i	PRON
cjal-3051	128	2	d.	d.	PROPN
cjal-3051	128	3	30	30	NUM
cjal-3051	128	4	.	.	PUNCT
cjal-3051	129	1	iit	iit	PROPN
cjal-3051	129	2	law	law	PROPN
cjal-3051	129	3	,	,	PUNCT
cjal-3051	129	4	supra	supra	PROPN
cjal-3051	129	5	note	note	NOUN
cjal-3051	129	6	2	2	NUM
cjal-3051	129	7	,	,	PUNCT
cjal-3051	129	8	art	art	NOUN
cjal-3051	129	9	.	.	PUNCT
cjal-3051	130	1	1	1	NUM
cjal-3051	130	2	.	.	X
cjal-3051	130	3	31	31	NUM
cjal-3051	130	4	.	.	PUNCT
cjal-3051	130	5	iit	iit	PROPN
cjal-3051	130	6	reg	reg	PROPN
cjal-3051	130	7	.	.	PROPN
cjal-3051	130	8	,	,	PUNCT
cjal-3051	130	9	supra	supra	PROPN
cjal-3051	130	10	note	note	PROPN
cjal-3051	130	11	22	22	NUM
cjal-3051	130	12	,	,	PUNCT
cjal-3051	130	13	art	art	NOUN
cjal-3051	130	14	.	.	PUNCT
cjal-3051	131	1	5	5	NUM
cjal-3051	131	2	.	.	NUM
cjal-3051	131	3	1987	1987	NUM
cjal-3051	131	4	]	]	PUNCT
cjal-3051	131	5	journal	journal	NOUN
cjal-3051	131	6	of	of	ADP
cjal-3051	131	7	chinese	chinese	PROPN
cjal-3051	131	8	law	law	PROPN
cjal-3051	131	9	compensation	compensation	NOUN
cjal-3051	131	10	paid	pay	VERB
cjal-3051	131	11	to	to	ADP
cjal-3051	131	12	them	they	PRON
cjal-3051	131	13	outside	outside	ADV
cjal-3051	131	14	of	of	ADP
cjal-3051	131	15	china.32	china.32	VERB
cjal-3051	131	16	non	non	NOUN
cjal-3051	131	17	-	-	NOUN
cjal-3051	131	18	residents	resident	NOUN
cjal-3051	131	19	are	be	AUX
cjal-3051	131	20	taxed	tax	VERB
cjal-3051	131	21	in	in	ADP
cjal-3051	131	22	full	full	ADJ
cjal-3051	131	23	on	on	ADP
cjal-3051	131	24	personal	personal	ADJ
cjal-3051	131	25	service	service	NOUN
cjal-3051	131	26	compensation	compensation	NOUN
cjal-3051	131	27	,	,	PUNCT
cjal-3051	131	28	royalties	royalty	NOUN
cjal-3051	131	29	and	and	CCONJ
cjal-3051	131	30	property	property	NOUN
cjal-3051	131	31	leasing	leasing	NOUN
cjal-3051	131	32	income	income	NOUN
cjal-3051	131	33	earned	earn	VERB
cjal-3051	131	34	in	in	ADP
cjal-3051	131	35	china.33	china.33	NOUN
cjal-3051	131	36	other	other	ADJ
cjal-3051	131	37	exemptions	exemption	NOUN
cjal-3051	131	38	,	,	PUNCT
cjal-3051	131	39	not	not	PART
cjal-3051	131	40	based	base	VERB
cjal-3051	131	41	on	on	ADP
cjal-3051	131	42	source	source	NOUN
cjal-3051	131	43	,	,	PUNCT
cjal-3051	131	44	include	include	VERB
cjal-3051	131	45	the	the	DET
cjal-3051	131	46	receipt	receipt	NOUN
cjal-3051	131	47	of	of	ADP
cjal-3051	131	48	dividends	dividend	NOUN
cjal-3051	131	49	from	from	ADP
cjal-3051	131	50	equity	equity	NOUN
cjal-3051	131	51	joint	joint	ADJ
cjal-3051	131	52	ventures	venture	NOUN
cjal-3051	131	53	and	and	CCONJ
cjal-3051	131	54	urban	urban	ADJ
cjal-3051	131	55	and	and	CCONJ
cjal-3051	131	56	rural	rural	ADJ
cjal-3051	131	57	cooperatives.34	cooperatives.34	VERB
cjal-3051	131	58	the	the	DET
cjal-3051	131	59	ministry	ministry	PROPN
cjal-3051	131	60	of	of	ADP
cjal-3051	131	61	finance	finance	PROPN
cjal-3051	131	62	has	have	AUX
cjal-3051	131	63	changed	change	VERB
cjal-3051	131	64	the	the	DET
cjal-3051	131	65	value	value	NOUN
cjal-3051	131	66	of	of	ADP
cjal-3051	131	67	the	the	DET
cjal-3051	131	68	exemptions	exemption	NOUN
cjal-3051	131	69	based	base	VERB
cjal-3051	131	70	on	on	ADP
cjal-3051	131	71	residence	residence	NOUN
cjal-3051	131	72	status	status	NOUN
cjal-3051	131	73	.	.	PUNCT
cjal-3051	132	1	this	this	PRON
cjal-3051	132	2	is	be	AUX
cjal-3051	132	3	an	an	DET
cjal-3051	132	4	example	example	NOUN
cjal-3051	132	5	of	of	ADP
cjal-3051	132	6	why	why	SCONJ
cjal-3051	132	7	caution	caution	NOUN
cjal-3051	132	8	must	must	AUX
cjal-3051	132	9	be	be	AUX
cjal-3051	132	10	used	use	VERB
cjal-3051	132	11	in	in	ADP
cjal-3051	132	12	relying	rely	VERB
cjal-3051	132	13	on	on	ADP
cjal-3051	132	14	statutory	statutory	ADJ
cjal-3051	132	15	language	language	NOUN
cjal-3051	132	16	.	.	PUNCT
cjal-3051	133	1	apparently	apparently	ADV
cjal-3051	133	2	the	the	DET
cjal-3051	133	3	ministry	ministry	NOUN
cjal-3051	133	4	will	will	AUX
cjal-3051	133	5	allow	allow	VERB
cjal-3051	133	6	a	a	DET
cjal-3051	133	7	foreign	foreign	ADJ
cjal-3051	133	8	resident	resident	NOUN
cjal-3051	133	9	in	in	ADP
cjal-3051	133	10	china	china	PROPN
cjal-3051	133	11	to	to	PART
cjal-3051	133	12	exempt	exempt	VERB
cjal-3051	133	13	foreign	foreign	ADJ
cjal-3051	133	14	-	-	PUNCT
cjal-3051	133	15	source	source	NOUN
cjal-3051	133	16	income	income	NOUN
cjal-3051	133	17	whether	whether	SCONJ
cjal-3051	133	18	or	or	CCONJ
cjal-3051	133	19	not	not	PART
cjal-3051	133	20	remitted	remit	VERB
cjal-3051	133	21	to	to	ADP
cjal-3051	133	22	china	china	PROPN
cjal-3051	133	23	,	,	PUNCT
cjal-3051	133	24	"	"	PUNCT
cjal-3051	133	25	provided	provide	VERB
cjal-3051	133	26	the	the	DET
cjal-3051	133	27	foreigner	foreigner	NOUN
cjal-3051	133	28	's	's	PART
cjal-3051	133	29	presence	presence	NOUN
cjal-3051	133	30	is	be	AUX
cjal-3051	133	31	attributable	attributable	ADJ
cjal-3051	133	32	to	to	ADP
cjal-3051	133	33	his	his	PRON
cjal-3051	133	34	employment	employment	NOUN
cjal-3051	133	35	by	by	ADP
cjal-3051	133	36	a	a	DET
cjal-3051	133	37	joint	joint	ADJ
cjal-3051	133	38	venture	venture	NOUN
cjal-3051	133	39	,	,	PUNCT
cjal-3051	133	40	cooperative	cooperative	ADJ
cjal-3051	133	41	venture	venture	NOUN
cjal-3051	133	42	,	,	PUNCT
cjal-3051	133	43	or	or	CCONJ
cjal-3051	133	44	foreign	foreign	ADJ
cjal-3051	133	45	enterprise	enterprise	NOUN
cjal-3051	133	46	in	in	ADP
cjal-3051	133	47	china	china	PROPN
cjal-3051	133	48	,	,	PUNCT
cjal-3051	133	49	and	and	CCONJ
cjal-3051	133	50	does	do	AUX
cjal-3051	133	51	not	not	PART
cjal-3051	133	52	result	result	VERB
cjal-3051	133	53	from	from	ADP
cjal-3051	133	54	an	an	DET
cjal-3051	133	55	intent	intent	NOUN
cjal-3051	133	56	to	to	PART
cjal-3051	133	57	take	take	VERB
cjal-3051	133	58	up	up	ADP
cjal-3051	133	59	long	long	ADJ
cjal-3051	133	60	-	-	PUNCT
cjal-3051	133	61	term	term	NOUN
cjal-3051	133	62	residency	residency	NOUN
cjal-3051	133	63	in	in	ADP
cjal-3051	133	64	china	china	PROPN
cjal-3051	133	65	.	.	PUNCT
cjal-3051	133	66	'	'	PUNCT
cjal-3051	134	1	35	35	NUM
cjal-3051	134	2	this	this	DET
cjal-3051	134	3	exemption	exemption	NOUN
cjal-3051	134	4	may	may	AUX
cjal-3051	134	5	mean	mean	VERB
cjal-3051	134	6	only	only	ADV
cjal-3051	134	7	that	that	SCONJ
cjal-3051	134	8	tax	tax	NOUN
cjal-3051	134	9	authorities	authority	NOUN
cjal-3051	134	10	are	be	AUX
cjal-3051	134	11	thus	thus	ADV
cjal-3051	134	12	far	far	ADV
cjal-3051	134	13	not	not	PART
cjal-3051	134	14	adequately	adequately	ADV
cjal-3051	134	15	prepared	prepared	ADJ
cjal-3051	134	16	to	to	PART
cjal-3051	134	17	monitor	monitor	VERB
cjal-3051	134	18	foreign	foreign	ADJ
cjal-3051	134	19	income	income	NOUN
cjal-3051	134	20	.	.	PUNCT
cjal-3051	135	1	it	it	PRON
cjal-3051	135	2	may	may	AUX
cjal-3051	135	3	also	also	ADV
cjal-3051	135	4	be	be	AUX
cjal-3051	135	5	an	an	DET
cjal-3051	135	6	effort	effort	NOUN
cjal-3051	135	7	to	to	PART
cjal-3051	135	8	encourage	encourage	VERB
cjal-3051	135	9	foreign	foreign	ADJ
cjal-3051	135	10	workers	worker	NOUN
cjal-3051	135	11	to	to	PART
cjal-3051	135	12	bring	bring	VERB
cjal-3051	135	13	in	in	ADP
cjal-3051	135	14	much	much	ADV
cjal-3051	135	15	-	-	PUNCT
cjal-3051	135	16	needed	need	VERB
cjal-3051	135	17	foreign	foreign	ADJ
cjal-3051	135	18	currency	currency	NOUN
cjal-3051	135	19	.	.	PUNCT
cjal-3051	136	1	it	it	PRON
cjal-3051	136	2	should	should	AUX
cjal-3051	136	3	be	be	AUX
cjal-3051	136	4	apparent	apparent	ADJ
cjal-3051	136	5	that	that	SCONJ
cjal-3051	136	6	china	china	PROPN
cjal-3051	136	7	's	's	PART
cjal-3051	136	8	individual	individual	ADJ
cjal-3051	136	9	income	income	NOUN
cjal-3051	136	10	tax	tax	NOUN
cjal-3051	136	11	laws	law	NOUN
cjal-3051	136	12	primarily	primarily	ADV
cjal-3051	136	13	address	address	NOUN
cjal-3051	136	14	earned	earn	VERB
cjal-3051	136	15	income	income	NOUN
cjal-3051	136	16	.	.	PUNCT
cjal-3051	137	1	there	there	PRON
cjal-3051	137	2	is	be	VERB
cjal-3051	137	3	no	no	DET
cjal-3051	137	4	specific	specific	ADJ
cjal-3051	137	5	capital	capital	NOUN
cjal-3051	137	6	gains	gain	NOUN
cjal-3051	137	7	tax	tax	NOUN
cjal-3051	137	8	or	or	CCONJ
cjal-3051	137	9	tax	tax	NOUN
cjal-3051	137	10	applicable	applicable	ADJ
cjal-3051	137	11	to	to	ADP
cjal-3051	137	12	the	the	DET
cjal-3051	137	13	sale	sale	NOUN
cjal-3051	137	14	or	or	CCONJ
cjal-3051	137	15	exchange	exchange	NOUN
cjal-3051	137	16	of	of	ADP
cjal-3051	137	17	property	property	NOUN
cjal-3051	137	18	,	,	PUNCT
cjal-3051	137	19	6	6	NUM
cjal-3051	137	20	but	but	CCONJ
cjal-3051	137	21	the	the	DET
cjal-3051	137	22	ministry	ministry	PROPN
cjal-3051	137	23	of	of	ADP
cjal-3051	137	24	finance	finance	PROPN
cjal-3051	137	25	has	have	AUX
cjal-3051	137	26	reserved	reserve	VERB
cjal-3051	137	27	the	the	DET
cjal-3051	137	28	right	right	NOUN
cjal-3051	137	29	to	to	PART
cjal-3051	137	30	tax	tax	VERB
cjal-3051	137	31	"	"	PUNCT
cjal-3051	137	32	other	other	ADJ
cjal-3051	137	33	kinds	kind	NOUN
cjal-3051	137	34	of	of	ADP
cjal-3051	137	35	income	income	NOUN
cjal-3051	137	36	.	.	PUNCT
cjal-3051	138	1	"37	"37	PROPN
cjal-3051	138	2	while	while	SCONJ
cjal-3051	138	3	china	china	PROPN
cjal-3051	138	4	has	have	AUX
cjal-3051	138	5	begun	begin	VERB
cjal-3051	138	6	to	to	PART
cjal-3051	138	7	encourage	encourage	VERB
cjal-3051	138	8	the	the	DET
cjal-3051	138	9	sale	sale	NOUN
cjal-3051	138	10	of	of	ADP
cjal-3051	138	11	securities	security	NOUN
cjal-3051	138	12	and	and	CCONJ
cjal-3051	138	13	other	other	ADJ
cjal-3051	138	14	exchanges	exchange	NOUN
cjal-3051	138	15	incidental	incidental	ADJ
cjal-3051	138	16	to	to	PART
cjal-3051	138	17	stock	stock	NOUN
cjal-3051	138	18	redemption	redemption	NOUN
cjal-3051	138	19	and	and	CCONJ
cjal-3051	138	20	corporate	corporate	ADJ
cjal-3051	138	21	liquidation	liquidation	NOUN
cjal-3051	138	22	and	and	CCONJ
cjal-3051	138	23	reorganization	reorganization	NOUN
cjal-3051	138	24	,	,	PUNCT
cjal-3051	138	25	no	no	DET
cjal-3051	138	26	provision	provision	NOUN
cjal-3051	138	27	covers	cover	VERB
cjal-3051	138	28	taxation	taxation	NOUN
cjal-3051	138	29	of	of	ADP
cjal-3051	138	30	these	these	DET
cjal-3051	138	31	transactions	transaction	NOUN
cjal-3051	138	32	.	.	PUNCT
cjal-3051	139	1	the	the	DET
cjal-3051	139	2	importance	importance	NOUN
cjal-3051	139	3	to	to	ADP
cjal-3051	139	4	u.s	u.s	PROPN
cjal-3051	139	5	.	.	PROPN
cjal-3051	139	6	investors	investor	NOUN
cjal-3051	139	7	of	of	ADP
cjal-3051	139	8	tax	tax	NOUN
cjal-3051	139	9	laws	law	NOUN
cjal-3051	139	10	in	in	ADP
cjal-3051	139	11	these	these	DET
cjal-3051	139	12	areas	area	NOUN
cjal-3051	139	13	depends	depend	VERB
cjal-3051	139	14	not	not	PART
cjal-3051	139	15	only	only	ADV
cjal-3051	139	16	on	on	ADP
cjal-3051	139	17	the	the	DET
cjal-3051	139	18	development	development	NOUN
cjal-3051	139	19	of	of	ADP
cjal-3051	139	20	chinese	chinese	ADJ
cjal-3051	139	21	capital	capital	NOUN
cjal-3051	139	22	markets	market	NOUN
cjal-3051	139	23	,	,	PUNCT
cjal-3051	139	24	however	however	ADV
cjal-3051	139	25	,	,	PUNCT
cjal-3051	139	26	but	but	CCONJ
cjal-3051	139	27	also	also	ADV
cjal-3051	139	28	on	on	ADP
cjal-3051	139	29	the	the	DET
cjal-3051	139	30	legal	legal	ADJ
cjal-3051	139	31	capacity	capacity	NOUN
cjal-3051	139	32	of	of	ADP
cjal-3051	139	33	foreigners	foreigner	NOUN
cjal-3051	139	34	to	to	PART
cjal-3051	139	35	own	own	VERB
cjal-3051	139	36	property	property	NOUN
cjal-3051	139	37	in	in	ADP
cjal-3051	139	38	china.38	china.38	PROPN
cjal-3051	139	39	as	as	SCONJ
cjal-3051	139	40	it	it	PRON
cjal-3051	139	41	stands	stand	VERB
cjal-3051	139	42	,	,	PUNCT
cjal-3051	139	43	the	the	DET
cjal-3051	139	44	individual	individual	ADJ
cjal-3051	139	45	income	income	NOUN
cjal-3051	139	46	tax	tax	NOUN
cjal-3051	139	47	is	be	AUX
cjal-3051	139	48	relatively	relatively	ADV
cjal-3051	139	49	straightfor32	straightfor32	ADJ
cjal-3051	139	50	.	.	PUNCT
cjal-3051	140	1	i	i	PRON
cjal-3051	140	2	d.	d.	PROPN
cjal-3051	140	3	art	art	PROPN
cjal-3051	140	4	.	.	PUNCT
cjal-3051	141	1	5(1	5(1	NUM
cjal-3051	141	2	)	)	PUNCT
cjal-3051	141	3	.	.	PUNCT
cjal-3051	142	1	by	by	ADP
cjal-3051	142	2	treaty	treaty	NOUN
cjal-3051	142	3	,	,	PUNCT
cjal-3051	142	4	however	however	ADV
cjal-3051	142	5	,	,	PUNCT
cjal-3051	142	6	"	"	PUNCT
cjal-3051	142	7	professional	professional	ADJ
cjal-3051	142	8	services	service	NOUN
cjal-3051	142	9	"	"	PUNCT
cjal-3051	142	10	income	income	NOUN
cjal-3051	142	11	is	be	AUX
cjal-3051	142	12	not	not	PART
cjal-3051	142	13	taxed	tax	VERB
cjal-3051	142	14	in	in	ADP
cjal-3051	142	15	china	china	PROPN
cjal-3051	142	16	if	if	SCONJ
cjal-3051	142	17	the	the	DET
cjal-3051	142	18	taxpayer	taxpayer	NOUN
cjal-3051	142	19	resides	reside	VERB
cjal-3051	142	20	in	in	ADP
cjal-3051	142	21	china	china	PROPN
cjal-3051	142	22	less	less	ADJ
cjal-3051	142	23	than	than	ADP
cjal-3051	142	24	183	183	NUM
cjal-3051	142	25	days	day	NOUN
cjal-3051	142	26	and	and	CCONJ
cjal-3051	142	27	has	have	VERB
cjal-3051	142	28	no	no	DET
cjal-3051	142	29	permanent	permanent	ADJ
cjal-3051	142	30	establishment	establishment	NOUN
cjal-3051	142	31	.	.	PUNCT
cjal-3051	143	1	treaty	treaty	NOUN
cjal-3051	143	2	,	,	PUNCT
cjal-3051	143	3	supra	supra	PROPN
cjal-3051	143	4	note	note	PROPN
cjal-3051	143	5	15	15	NUM
cjal-3051	143	6	,	,	PUNCT
cjal-3051	143	7	art	art	NOUN
cjal-3051	143	8	.	.	PUNCT
cjal-3051	144	1	13	13	NUM
cjal-3051	144	2	.	.	PUNCT
cjal-3051	145	1	a	a	DET
cjal-3051	145	2	similar	similar	ADJ
cjal-3051	145	3	provision	provision	NOUN
cjal-3051	145	4	applies	apply	VERB
cjal-3051	145	5	to	to	ADP
cjal-3051	145	6	salaries	salary	NOUN
cjal-3051	145	7	.	.	PUNCT
cjal-3051	146	1	i	i	PRON
cjal-3051	146	2	d.	d.	PROPN
cjal-3051	146	3	art	art	PROPN
cjal-3051	146	4	.	.	PUNCT
cjal-3051	147	1	14	14	NUM
cjal-3051	147	2	.	.	X
cjal-3051	148	1	33	33	NUM
cjal-3051	148	2	.	.	PUNCT
cjal-3051	149	1	treaty	treaty	NOUN
cjal-3051	149	2	,	,	PUNCT
cjal-3051	149	3	supra	supra	PROPN
cjal-3051	149	4	note	note	PROPN
cjal-3051	149	5	15	15	NUM
cjal-3051	149	6	,	,	PUNCT
cjal-3051	149	7	art	art	NOUN
cjal-3051	149	8	.	.	PUNCT
cjal-3051	150	1	11	11	NUM
cjal-3051	150	2	.	.	X
cjal-3051	151	1	34	34	NUM
cjal-3051	151	2	.	.	PUNCT
cjal-3051	152	1	i	i	PRON
cjal-3051	152	2	d.	d.	PROPN
cjal-3051	152	3	art	art	PROPN
cjal-3051	152	4	.	.	PUNCT
cjal-3051	153	1	5(2	5(2	NUM
cjal-3051	153	2	)	)	PUNCT
cjal-3051	153	3	.	.	PUNCT
cjal-3051	154	1	35	35	NUM
cjal-3051	154	2	.	.	PUNCT
cjal-3051	154	3	gelatt	gelatt	NOUN
cjal-3051	154	4	,	,	PUNCT
cjal-3051	154	5	supra	supra	PROPN
cjal-3051	154	6	note	note	NOUN
cjal-3051	154	7	4	4	NUM
cjal-3051	154	8	,	,	PUNCT
cjal-3051	154	9	at	at	ADP
cjal-3051	154	10	430	430	NUM
cjal-3051	154	11	.	.	PUNCT
cjal-3051	155	1	see	see	VERB
cjal-3051	155	2	also	also	ADV
cjal-3051	155	3	tiap	tiap	PROPN
cjal-3051	155	4	,	,	PUNCT
cjal-3051	155	5	supra	supra	PROPN
cjal-3051	155	6	note	note	NOUN
cjal-3051	155	7	2	2	NUM
cjal-3051	155	8	,	,	PUNCT
cjal-3051	155	9	at	at	ADP
cjal-3051	155	10	111	111	NUM
cjal-3051	155	11	.	.	PUNCT
cjal-3051	156	1	36	36	NUM
cjal-3051	156	2	.	.	PUNCT
cjal-3051	157	1	see	see	VERB
cjal-3051	157	2	gelatt	gelatt	NOUN
cjal-3051	157	3	,	,	PUNCT
cjal-3051	157	4	supra	supra	PROPN
cjal-3051	157	5	note	note	NOUN
cjal-3051	157	6	4	4	NUM
cjal-3051	157	7	,	,	PUNCT
cjal-3051	157	8	at	at	ADP
cjal-3051	157	9	433	433	NUM
cjal-3051	157	10	.	.	PUNCT
cjal-3051	158	1	by	by	ADP
cjal-3051	158	2	comparison	comparison	NOUN
cjal-3051	158	3	,	,	PUNCT
cjal-3051	158	4	under	under	ADP
cjal-3051	158	5	the	the	DET
cjal-3051	158	6	u.s	u.s	PROPN
cjal-3051	158	7	.	.	PROPN
cjal-3051	158	8	tax	tax	PROPN
cjal-3051	158	9	reform	reform	PROPN
cjal-3051	158	10	act	act	NOUN
cjal-3051	158	11	of	of	ADP
cjal-3051	158	12	1986	1986	NUM
cjal-3051	158	13	,	,	PUNCT
cjal-3051	158	14	preferential	preferential	ADJ
cjal-3051	158	15	capital	capital	NOUN
cjal-3051	158	16	gains	gain	NOUN
cjal-3051	158	17	rates	rate	NOUN
cjal-3051	158	18	will	will	AUX
cjal-3051	158	19	be	be	AUX
cjal-3051	158	20	eliminated	eliminate	VERB
cjal-3051	158	21	in	in	ADP
cjal-3051	158	22	the	the	DET
cjal-3051	158	23	u.s	u.s	PROPN
cjal-3051	158	24	.	.	PROPN
cjal-3051	158	25	,	,	PUNCT
cjal-3051	158	26	at	at	ADP
cjal-3051	158	27	least	least	ADJ
cjal-3051	158	28	until	until	ADP
cjal-3051	158	29	the	the	DET
cjal-3051	158	30	next	next	ADJ
cjal-3051	158	31	round	round	NOUN
cjal-3051	158	32	of	of	ADP
cjal-3051	158	33	reform	reform	NOUN
cjal-3051	158	34	.	.	PUNCT
cjal-3051	159	1	the	the	DET
cjal-3051	159	2	chinese	chinese	PROPN
cjal-3051	159	3	,	,	PUNCT
cjal-3051	159	4	however	however	ADV
cjal-3051	159	5	,	,	PUNCT
cjal-3051	159	6	may	may	AUX
cjal-3051	159	7	find	find	VERB
cjal-3051	159	8	preferential	preferential	ADJ
cjal-3051	159	9	rates	rate	NOUN
cjal-3051	159	10	a	a	DET
cjal-3051	159	11	useful	useful	ADJ
cjal-3051	159	12	addition	addition	NOUN
cjal-3051	159	13	to	to	ADP
cjal-3051	159	14	their	their	PRON
cjal-3051	159	15	broad	broad	ADJ
cjal-3051	159	16	scheme	scheme	NOUN
cjal-3051	159	17	of	of	ADP
cjal-3051	159	18	channeling	channel	VERB
cjal-3051	159	19	investment	investment	NOUN
cjal-3051	159	20	through	through	ADP
cjal-3051	159	21	such	such	ADJ
cjal-3051	159	22	devices	device	NOUN
cjal-3051	159	23	as	as	ADP
cjal-3051	159	24	special	special	ADJ
cjal-3051	159	25	economic	economic	ADJ
cjal-3051	159	26	zones	zone	NOUN
cjal-3051	159	27	.	.	PUNCT
cjal-3051	160	1	the	the	DET
cjal-3051	160	2	immediacy	immediacy	NOUN
cjal-3051	160	3	of	of	ADP
cjal-3051	160	4	the	the	DET
cjal-3051	160	5	problem	problem	NOUN
cjal-3051	160	6	of	of	ADP
cjal-3051	160	7	the	the	DET
cjal-3051	160	8	tax	tax	NOUN
cjal-3051	160	9	treatment	treatment	NOUN
cjal-3051	160	10	of	of	ADP
cjal-3051	160	11	securities	security	NOUN
cjal-3051	160	12	income	income	NOUN
cjal-3051	160	13	is	be	AUX
cjal-3051	160	14	demonstrated	demonstrate	VERB
cjal-3051	160	15	by	by	ADP
cjal-3051	160	16	the	the	DET
cjal-3051	160	17	recent	recent	ADJ
cjal-3051	160	18	announcement	announcement	NOUN
cjal-3051	160	19	of	of	ADP
cjal-3051	160	20	the	the	DET
cjal-3051	160	21	creation	creation	NOUN
cjal-3051	160	22	in	in	ADP
cjal-3051	160	23	china	china	PROPN
cjal-3051	160	24	of	of	ADP
cjal-3051	160	25	"	"	PUNCT
cjal-3051	160	26	bond	bond	NOUN
cjal-3051	160	27	-	-	PUNCT
cjal-3051	160	28	trading	trading	NOUN
cjal-3051	160	29	centers	center	NOUN
cjal-3051	160	30	"	"	PUNCT
cjal-3051	160	31	to	to	PART
cjal-3051	160	32	establish	establish	VERB
cjal-3051	160	33	a	a	DET
cjal-3051	160	34	market	market	NOUN
cjal-3051	160	35	for	for	ADP
cjal-3051	160	36	domestic	domestic	ADJ
cjal-3051	160	37	enterprise	enterprise	NOUN
cjal-3051	160	38	bond	bond	NOUN
cjal-3051	160	39	issues	issue	NOUN
cjal-3051	160	40	.	.	PUNCT
cjal-3051	161	1	fung	fung	PROPN
cjal-3051	161	2	,	,	PUNCT
cjal-3051	161	3	china	china	PROPN
cjal-3051	161	4	prepares	prepare	VERB
cjal-3051	161	5	to	to	PART
cjal-3051	161	6	start	start	VERB
cjal-3051	161	7	center	center	NOUN
cjal-3051	161	8	to	to	ADP
cjal-3051	161	9	trade	trade	NOUN
cjal-3051	161	10	bonds	bond	NOUN
cjal-3051	161	11	,	,	PUNCT
cjal-3051	161	12	asian	asian	PROPN
cjal-3051	161	13	wall	wall	PROPN
cjal-3051	161	14	st	st	PROPN
cjal-3051	161	15	.	.	PROPN
cjal-3051	161	16	j.	j.	PROPN
cjal-3051	161	17	,	,	PUNCT
cjal-3051	161	18	aug	aug	PROPN
cjal-3051	161	19	.	.	PROPN
cjal-3051	161	20	4	4	NUM
cjal-3051	161	21	,	,	PUNCT
cjal-3051	161	22	1986	1986	NUM
cjal-3051	161	23	,	,	PUNCT
cjal-3051	161	24	at	at	ADP
cjal-3051	161	25	1	1	NUM
cjal-3051	161	26	,	,	PUNCT
cjal-3051	161	27	col	col	PROPN
cjal-3051	161	28	.	.	PROPN
cjal-3051	161	29	6	6	NUM
cjal-3051	161	30	.	.	X
cjal-3051	161	31	37	37	NUM
cjal-3051	161	32	.	.	PUNCT
cjal-3051	162	1	it	it	PRON
cjal-3051	162	2	law	law	NOUN
cjal-3051	162	3	,	,	PUNCT
cjal-3051	162	4	supra	supra	PROPN
cjal-3051	162	5	note	note	NOUN
cjal-3051	162	6	2	2	NUM
cjal-3051	162	7	,	,	PUNCT
cjal-3051	162	8	art	art	NOUN
cjal-3051	162	9	.	.	PUNCT
cjal-3051	163	1	2(6	2(6	NUM
cjal-3051	163	2	)	)	PUNCT
cjal-3051	163	3	.	.	PUNCT
cjal-3051	164	1	38	38	NUM
cjal-3051	164	2	.	.	PUNCT
cjal-3051	165	1	the	the	DET
cjal-3051	165	2	constitution	constitution	NOUN
cjal-3051	165	3	of	of	ADP
cjal-3051	165	4	the	the	DET
cjal-3051	165	5	prc	prc	PROPN
cjal-3051	165	6	prohibits	prohibit	VERB
cjal-3051	165	7	private	private	ADJ
cjal-3051	165	8	ownership	ownership	NOUN
cjal-3051	165	9	of	of	ADP
cjal-3051	165	10	land	land	NOUN
cjal-3051	165	11	:	:	PUNCT
cjal-3051	165	12	"	"	PUNCT
cjal-3051	165	13	no	no	DET
cjal-3051	165	14	organization	organization	NOUN
cjal-3051	165	15	or	or	CCONJ
cjal-3051	165	16	individual	individual	NOUN
cjal-3051	165	17	may	may	AUX
cjal-3051	165	18	appropriate	appropriate	VERB
cjal-3051	165	19	,	,	PUNCT
cjal-3051	165	20	buy	buy	VERB
cjal-3051	165	21	,	,	PUNCT
cjal-3051	165	22	sell	sell	VERB
cjal-3051	165	23	or	or	CCONJ
cjal-3051	165	24	lease	lease	NOUN
cjal-3051	165	25	land	land	NOUN
cjal-3051	165	26	,	,	PUNCT
cjal-3051	165	27	or	or	CCONJ
cjal-3051	165	28	unlawfully	unlawfully	ADV
cjal-3051	165	29	transfer	transfer	VERB
cjal-3051	165	30	land	land	NOUN
cjal-3051	165	31	in	in	ADP
cjal-3051	165	32	other	other	ADJ
cjal-3051	165	33	ways	way	NOUN
cjal-3051	165	34	.	.	PUNCT
cjal-3051	165	35	"	"	PUNCT
cjal-3051	166	1	the	the	DET
cjal-3051	166	2	constitution	constitution	NOUN
cjal-3051	166	3	of	of	ADP
cjal-3051	166	4	the	the	DET
cjal-3051	166	5	people	people	NOUN
cjal-3051	166	6	's	's	PART
cjal-3051	166	7	republic	republic	NOUN
cjal-3051	166	8	of	of	ADP
cjal-3051	166	9	china	china	PROPN
cjal-3051	166	10	,	,	PUNCT
cjal-3051	166	11	art	art	NOUN
cjal-3051	166	12	.	.	PUNCT
cjal-3051	167	1	10	10	NUM
cjal-3051	167	2	.	.	PUNCT
cjal-3051	168	1	the	the	DET
cjal-3051	168	2	constitution	constitution	NOUN
cjal-3051	168	3	update	update	NOUN
cjal-3051	168	4	on	on	ADP
cjal-3051	168	5	taxation	taxation	NOUN
cjal-3051	168	6	ward	ward	NOUN
cjal-3051	168	7	.	.	PUNCT
cjal-3051	169	1	once	once	ADV
cjal-3051	169	2	the	the	DET
cjal-3051	169	3	foreign	foreign	ADJ
cjal-3051	169	4	worker	worker	NOUN
cjal-3051	169	5	determines	determine	VERB
cjal-3051	169	6	his	his	PRON
cjal-3051	169	7	status	status	NOUN
cjal-3051	169	8	as	as	ADP
cjal-3051	169	9	a	a	DET
cjal-3051	169	10	resident	resident	NOUN
cjal-3051	169	11	and	and	CCONJ
cjal-3051	169	12	the	the	DET
cjal-3051	169	13	allocation	allocation	NOUN
cjal-3051	169	14	of	of	ADP
cjal-3051	169	15	his	his	PRON
cjal-3051	169	16	income	income	NOUN
cjal-3051	169	17	under	under	ADP
cjal-3051	169	18	the	the	DET
cjal-3051	169	19	progressive	progressive	ADJ
cjal-3051	169	20	or	or	CCONJ
cjal-3051	169	21	flat	flat	ADJ
cjal-3051	169	22	rate	rate	NOUN
cjal-3051	169	23	structure	structure	NOUN
cjal-3051	169	24	,	,	PUNCT
cjal-3051	169	25	the	the	DET
cjal-3051	169	26	rest	rest	NOUN
cjal-3051	169	27	seems	seem	VERB
cjal-3051	169	28	mechanical	mechanical	ADJ
cjal-3051	169	29	:	:	PUNCT
cjal-3051	169	30	it	it	PRON
cjal-3051	169	31	is	be	AUX
cjal-3051	169	32	just	just	ADV
cjal-3051	169	33	a	a	DET
cjal-3051	169	34	matter	matter	NOUN
cjal-3051	169	35	of	of	ADP
cjal-3051	169	36	complying	comply	VERB
cjal-3051	169	37	with	with	ADP
cjal-3051	169	38	various	various	ADJ
cjal-3051	169	39	withholding	withholding	NOUN
cjal-3051	169	40	and	and	CCONJ
cjal-3051	169	41	filing	filing	NOUN
cjal-3051	169	42	requirements	requirement	NOUN
cjal-3051	169	43	.	.	PUNCT
cjal-3051	170	1	there	there	PRON
cjal-3051	170	2	are	be	VERB
cjal-3051	170	3	(	(	PUNCT
cjal-3051	170	4	so	so	ADV
cjal-3051	170	5	far	far	ADV
cjal-3051	170	6	)	)	PUNCT
cjal-3051	170	7	no	no	DET
cjal-3051	170	8	opportunities	opportunity	NOUN
cjal-3051	170	9	for	for	ADP
cjal-3051	170	10	sheltering	shelter	VERB
cjal-3051	170	11	income	income	NOUN
cjal-3051	170	12	in	in	ADP
cjal-3051	170	13	losing	losing	NOUN
cjal-3051	170	14	or	or	CCONJ
cjal-3051	170	15	capital	capital	NOUN
cjal-3051	170	16	gain	gain	NOUN
cjal-3051	170	17	ventures	venture	NOUN
cjal-3051	170	18	,	,	PUNCT
cjal-3051	170	19	or	or	CCONJ
cjal-3051	170	20	for	for	ADP
cjal-3051	170	21	deferring	defer	VERB
cjal-3051	170	22	gain	gain	NOUN
cjal-3051	170	23	recognition	recognition	NOUN
cjal-3051	170	24	.	.	PUNCT
cjal-3051	171	1	the	the	DET
cjal-3051	171	2	nearest	near	ADJ
cjal-3051	171	3	chinese	chinese	ADJ
cjal-3051	171	4	equivalent	equivalent	NOUN
cjal-3051	171	5	seems	seem	VERB
cjal-3051	171	6	to	to	PART
cjal-3051	171	7	be	be	AUX
cjal-3051	171	8	the	the	DET
cjal-3051	171	9	exemption	exemption	NOUN
cjal-3051	171	10	provided	provide	VERB
cjal-3051	171	11	for	for	ADP
cjal-3051	171	12	interest	interest	NOUN
cjal-3051	171	13	income	income	NOUN
cjal-3051	171	14	on	on	ADP
cjal-3051	171	15	accounts	account	NOUN
cjal-3051	171	16	with	with	ADP
cjal-3051	171	17	chinese	chinese	ADJ
cjal-3051	171	18	state	state	NOUN
cjal-3051	171	19	banks	bank	NOUN
cjal-3051	171	20	and	and	CCONJ
cjal-3051	171	21	credit	credit	NOUN
cjal-3051	171	22	cooperatives	cooperative	NOUN
cjal-3051	171	23	of	of	ADP
cjal-3051	171	24	the	the	DET
cjal-3051	171	25	prc.39	prc.39	ADJ
cjal-3051	171	26	future	future	ADJ
cjal-3051	171	27	individual	individual	ADJ
cjal-3051	171	28	and	and	CCONJ
cjal-3051	171	29	other	other	ADJ
cjal-3051	171	30	tax	tax	NOUN
cjal-3051	171	31	treatment	treatment	NOUN
cjal-3051	171	32	of	of	ADP
cjal-3051	171	33	capital	capital	NOUN
cjal-3051	171	34	gains	gain	NOUN
cjal-3051	171	35	and	and	CCONJ
cjal-3051	171	36	securities	security	NOUN
cjal-3051	171	37	-	-	PUNCT
cjal-3051	171	38	related	relate	VERB
cjal-3051	171	39	transactions	transaction	NOUN
cjal-3051	171	40	should	should	AUX
cjal-3051	171	41	prove	prove	VERB
cjal-3051	171	42	a	a	DET
cjal-3051	171	43	complex	complex	ADJ
cjal-3051	171	44	addition	addition	NOUN
cjal-3051	171	45	to	to	ADP
cjal-3051	171	46	the	the	DET
cjal-3051	171	47	chinese	chinese	ADJ
cjal-3051	171	48	tax	tax	NOUN
cjal-3051	171	49	system.40	system.40	PROPN
cjal-3051	171	50	c.	c.	PROPN
cjal-3051	171	51	the	the	DET
cjal-3051	171	52	joint	joint	ADJ
cjal-3051	171	53	venture	venture	NOUN
cjal-3051	171	54	income	income	NOUN
cjal-3051	171	55	tax	tax	NOUN
cjal-3051	171	56	the	the	DET
cjal-3051	171	57	joint	joint	ADJ
cjal-3051	171	58	venture	venture	NOUN
cjal-3051	171	59	income	income	NOUN
cjal-3051	171	60	tax	tax	NOUN
cjal-3051	171	61	is	be	AUX
cjal-3051	171	62	a	a	DET
cjal-3051	171	63	combination	combination	NOUN
cjal-3051	171	64	of	of	ADP
cjal-3051	171	65	tax	tax	NOUN
cjal-3051	171	66	accounting	accounting	NOUN
cjal-3051	171	67	provisions	provision	NOUN
cjal-3051	171	68	and	and	CCONJ
cjal-3051	171	69	tax	tax	NOUN
cjal-3051	171	70	incentives	incentive	NOUN
cjal-3051	171	71	.	.	PUNCT
cjal-3051	172	1	since	since	SCONJ
cjal-3051	172	2	equity	equity	NOUN
cjal-3051	172	3	joint	joint	ADJ
cjal-3051	172	4	ventures	venture	NOUN
cjal-3051	172	5	are	be	AUX
cjal-3051	172	6	incorporated	incorporate	VERB
cjal-3051	172	7	in	in	ADP
cjal-3051	172	8	china,4	china,4	NOUN
cjal-3051	172	9	the	the	DET
cjal-3051	172	10	venture	venture	NOUN
cjal-3051	172	11	joint	joint	ADJ
cjal-3051	172	12	tax	tax	NOUN
cjal-3051	172	13	law	law	NOUN
cjal-3051	172	14	is	be	AUX
cjal-3051	172	15	even	even	ADV
cjal-3051	172	16	simpler	simple	ADJ
cjal-3051	172	17	than	than	ADP
cjal-3051	172	18	that	that	PRON
cjal-3051	172	19	for	for	ADP
cjal-3051	172	20	individuals	individual	NOUN
cjal-3051	172	21	,	,	PUNCT
cjal-3051	172	22	at	at	ADP
cjal-3051	172	23	least	least	ADJ
cjal-3051	172	24	to	to	ADP
cjal-3051	172	25	the	the	DET
cjal-3051	172	26	extent	extent	NOUN
cjal-3051	172	27	the	the	DET
cjal-3051	172	28	individual	individual	ADJ
cjal-3051	172	29	tax	tax	NOUN
cjal-3051	172	30	varies	vary	VERB
cjal-3051	172	31	with	with	ADP
cjal-3051	172	32	residence	residence	NOUN
cjal-3051	172	33	status	status	NOUN
cjal-3051	172	34	.	.	PUNCT
cjal-3051	173	1	whether	whether	SCONJ
cjal-3051	173	2	this	this	DET
cjal-3051	173	3	tax	tax	NOUN
cjal-3051	173	4	is	be	AUX
cjal-3051	173	5	also	also	ADV
cjal-3051	173	6	effective	effective	ADJ
cjal-3051	173	7	at	at	ADP
cjal-3051	173	8	raising	raise	VERB
cjal-3051	173	9	revenue	revenue	NOUN
cjal-3051	173	10	for	for	ADP
cjal-3051	173	11	the	the	DET
cjal-3051	173	12	state	state	NOUN
cjal-3051	173	13	is	be	AUX
cjal-3051	173	14	a	a	DET
cjal-3051	173	15	question	question	NOUN
cjal-3051	173	16	which	which	PRON
cjal-3051	173	17	remains	remain	VERB
cjal-3051	173	18	to	to	PART
cjal-3051	173	19	be	be	AUX
cjal-3051	173	20	answered	answer	VERB
cjal-3051	173	21	through	through	ADP
cjal-3051	173	22	empirical	empirical	ADJ
cjal-3051	173	23	research	research	NOUN
cjal-3051	173	24	.	.	PUNCT
cjal-3051	174	1	a	a	DET
cjal-3051	174	2	joint	joint	ADJ
cjal-3051	174	3	venture	venture	NOUN
cjal-3051	174	4	is	be	AUX
cjal-3051	174	5	taxable	taxable	ADJ
cjal-3051	174	6	on	on	ADP
cjal-3051	174	7	all	all	DET
cjal-3051	174	8	income	income	NOUN
cjal-3051	174	9	,	,	PUNCT
cjal-3051	174	10	whether	whether	SCONJ
cjal-3051	174	11	domestic	domestic	ADJ
cjal-3051	174	12	or	or	CCONJ
cjal-3051	174	13	foreign	foreign	ADJ
cjal-3051	174	14	.	.	PUNCT
cjal-3051	175	1	42	42	NUM
cjal-3051	175	2	there	there	PRON
cjal-3051	175	3	is	be	VERB
cjal-3051	175	4	a	a	DET
cjal-3051	175	5	flat	flat	ADJ
cjal-3051	175	6	tax	tax	NOUN
cjal-3051	175	7	on	on	ADP
cjal-3051	175	8	income	income	NOUN
cjal-3051	175	9	of	of	ADP
cjal-3051	175	10	30	30	NUM
cjal-3051	175	11	%	%	NOUN
cjal-3051	175	12	,	,	PUNCT
cjal-3051	175	13	plus	plus	CCONJ
cjal-3051	175	14	a	a	DET
cjal-3051	175	15	"	"	PUNCT
cjal-3051	175	16	local	local	ADJ
cjal-3051	175	17	surtax	surtax	NOUN
cjal-3051	175	18	"	"	PUNCT
cjal-3051	175	19	of	of	ADP
cjal-3051	175	20	10	10	NUM
cjal-3051	175	21	%	%	NOUN
cjal-3051	175	22	on	on	ADP
cjal-3051	175	23	the	the	DET
cjal-3051	175	24	30	30	NUM
cjal-3051	175	25	%	%	NOUN
cjal-3051	175	26	tax	tax	NOUN
cjal-3051	175	27	.	.	PUNCT
cjal-3051	175	28	3	3	NUM
cjal-3051	176	1	thus	thus	ADV
cjal-3051	176	2	,	,	PUNCT
cjal-3051	176	3	the	the	DET
cjal-3051	176	4	effective	effective	ADJ
cjal-3051	176	5	rate	rate	NOUN
cjal-3051	176	6	is	be	AUX
cjal-3051	176	7	33	33	NUM
cjal-3051	176	8	%	%	NOUN
cjal-3051	176	9	.	.	PUNCT
cjal-3051	177	1	if	if	SCONJ
cjal-3051	177	2	the	the	DET
cjal-3051	177	3	foreign	foreign	ADJ
cjal-3051	177	4	member	member	NOUN
cjal-3051	177	5	of	of	ADP
cjal-3051	177	6	the	the	DET
cjal-3051	177	7	joint	joint	ADJ
cjal-3051	177	8	venture	venture	NOUN
cjal-3051	177	9	wishes	wish	VERB
cjal-3051	177	10	to	to	PART
cjal-3051	177	11	remit	remit	VERB
cjal-3051	177	12	its	its	PRON
cjal-3051	177	13	profits	profit	NOUN
cjal-3051	177	14	abroad	abroad	ADV
cjal-3051	177	15	,	,	PUNCT
cjal-3051	177	16	a	a	DET
cjal-3051	177	17	further	further	ADJ
cjal-3051	177	18	10	10	NUM
cjal-3051	177	19	%	%	NOUN
cjal-3051	177	20	withholding	withholding	NOUN
cjal-3051	177	21	tax	tax	NOUN
cjal-3051	177	22	is	be	AUX
cjal-3051	177	23	levied	levy	VERB
cjal-3051	177	24	on	on	ADP
cjal-3051	177	25	that	that	DET
cjal-3051	177	26	amount.44	amount.44	NOUN
cjal-3051	177	27	alternatively	alternatively	ADV
cjal-3051	177	28	,	,	PUNCT
cjal-3051	177	29	either	either	DET
cjal-3051	177	30	member	member	NOUN
cjal-3051	177	31	of	of	ADP
cjal-3051	177	32	the	the	DET
cjal-3051	177	33	venture	venture	NOUN
cjal-3051	177	34	may	may	AUX
cjal-3051	177	35	re	re	VERB
cjal-3051	177	36	-	-	VERB
cjal-3051	177	37	invest	invest	VERB
cjal-3051	177	38	profits	profit	NOUN
cjal-3051	177	39	within	within	ADP
cjal-3051	177	40	china	china	PROPN
cjal-3051	177	41	for	for	ADP
cjal-3051	177	42	at	at	ADV
cjal-3051	177	43	least	least	ADV
cjal-3051	177	44	five	five	NUM
cjal-3051	177	45	years	year	NOUN
cjal-3051	177	46	,	,	PUNCT
cjal-3051	177	47	and	and	CCONJ
cjal-3051	177	48	thereby	thereby	ADV
cjal-3051	177	49	obtain	obtain	VERB
cjal-3051	177	50	a	a	DET
cjal-3051	177	51	40	40	NUM
cjal-3051	177	52	%	%	NOUN
cjal-3051	177	53	refund	refund	NOUN
cjal-3051	177	54	of	of	ADP
cjal-3051	177	55	taxes	taxis	NOUN
cjal-3051	177	56	paid	pay	VERB
cjal-3051	177	57	on	on	ADP
cjal-3051	177	58	the	the	DET
cjal-3051	177	59	profits	profit	NOUN
cjal-3051	177	60	re	re	NOUN
cjal-3051	177	61	-	-	NOUN
cjal-3051	177	62	invested.45	invested.45	VERB
cjal-3051	177	63	the	the	DET
cjal-3051	177	64	income	income	NOUN
cjal-3051	177	65	tax	tax	NOUN
cjal-3051	177	66	is	be	AUX
cjal-3051	177	67	assessed	assess	VERB
cjal-3051	177	68	annually	annually	ADV
cjal-3051	177	69	,	,	PUNCT
cjal-3051	177	70	but	but	CCONJ
cjal-3051	177	71	must	must	AUX
cjal-3051	177	72	be	be	AUX
cjal-3051	177	73	paid	pay	VERB
cjal-3051	177	74	quarterly.46	quarterly.46	PROPN
cjal-3051	177	75	other	other	ADJ
cjal-3051	177	76	provisions	provision	NOUN
cjal-3051	177	77	of	of	ADP
cjal-3051	177	78	the	the	DET
cjal-3051	177	79	joint	joint	ADJ
cjal-3051	177	80	venture	venture	NOUN
cjal-3051	177	81	tax	tax	NOUN
cjal-3051	177	82	law	law	NOUN
cjal-3051	177	83	may	may	AUX
cjal-3051	177	84	relieve	relieve	VERB
cjal-3051	177	85	some	some	PRON
cjal-3051	177	86	of	of	ADP
cjal-3051	177	87	provides	provide	VERB
cjal-3051	177	88	also	also	ADV
cjal-3051	177	89	that	that	SCONJ
cjal-3051	177	90	citizens	citizen	NOUN
cjal-3051	177	91	may	may	AUX
cjal-3051	177	92	own	own	VERB
cjal-3051	177	93	"	"	PUNCT
cjal-3051	177	94	lawful	lawful	ADJ
cjal-3051	177	95	property	property	NOUN
cjal-3051	177	96	,	,	PUNCT
cjal-3051	177	97	"	"	PUNCT
cjal-3051	177	98	i	i	PROPN
cjal-3051	177	99	d.	d.	PROPN
cjal-3051	177	100	art	art	PROPN
cjal-3051	177	101	.	.	PUNCT
cjal-3051	178	1	13	13	NUM
cjal-3051	178	2	,	,	PUNCT
cjal-3051	178	3	but	but	CCONJ
cjal-3051	178	4	does	do	AUX
cjal-3051	178	5	not	not	PART
cjal-3051	178	6	address	address	VERB
cjal-3051	178	7	the	the	DET
cjal-3051	178	8	question	question	NOUN
cjal-3051	178	9	of	of	ADP
cjal-3051	178	10	foreign	foreign	ADJ
cjal-3051	178	11	ownership	ownership	NOUN
cjal-3051	178	12	of	of	ADP
cjal-3051	178	13	property	property	NOUN
cjal-3051	178	14	.	.	PUNCT
cjal-3051	179	1	39	39	NUM
cjal-3051	179	2	.	.	PUNCT
cjal-3051	180	1	lit	light	VERB
cjal-3051	180	2	law	law	NOUN
cjal-3051	180	3	,	,	PUNCT
cjal-3051	180	4	supra	supra	PROPN
cjal-3051	180	5	note	note	NOUN
cjal-3051	180	6	2	2	NUM
cjal-3051	180	7	,	,	PUNCT
cjal-3051	180	8	art	art	NOUN
cjal-3051	180	9	.	.	PUNCT
cjal-3051	181	1	4(2	4(2	NUM
cjal-3051	181	2	)	)	PUNCT
cjal-3051	181	3	.	.	PUNCT
cjal-3051	182	1	40	40	NUM
cjal-3051	182	2	.	.	PUNCT
cjal-3051	183	1	"	"	PUNCT
cjal-3051	183	2	as	as	SCONJ
cjal-3051	183	3	tax	tax	NOUN
cjal-3051	183	4	officials	official	NOUN
cjal-3051	183	5	gain	gain	VERB
cjal-3051	183	6	more	more	ADJ
cjal-3051	183	7	experience	experience	NOUN
cjal-3051	183	8	and	and	CCONJ
cjal-3051	183	9	confidence	confidence	NOUN
cjal-3051	183	10	,	,	PUNCT
cjal-3051	183	11	they	they	PRON
cjal-3051	183	12	are	be	AUX
cjal-3051	183	13	likely	likely	ADJ
cjal-3051	183	14	to	to	PART
cjal-3051	183	15	develop	develop	VERB
cjal-3051	183	16	techniques	technique	NOUN
cjal-3051	183	17	and	and	CCONJ
cjal-3051	183	18	approaches	approach	NOUN
cjal-3051	183	19	that	that	PRON
cjal-3051	183	20	deviate	deviate	VERB
cjal-3051	183	21	from	from	ADP
cjal-3051	183	22	the	the	DET
cjal-3051	183	23	mainstream	mainstream	NOUN
cjal-3051	183	24	and	and	CCONJ
cjal-3051	183	25	fulfill	fulfill	VERB
cjal-3051	183	26	the	the	DET
cjal-3051	183	27	expectations	expectation	NOUN
cjal-3051	183	28	of	of	ADP
cjal-3051	183	29	many	many	ADJ
cjal-3051	183	30	third	third	ADJ
cjal-3051	183	31	world	world	NOUN
cjal-3051	183	32	leaders	leader	NOUN
cjal-3051	183	33	that	that	SCONJ
cjal-3051	183	34	china	china	PROPN
cjal-3051	183	35	will	will	AUX
cjal-3051	183	36	emerge	emerge	VERB
cjal-3051	183	37	as	as	ADP
cjal-3051	183	38	an	an	DET
cjal-3051	183	39	intellectual	intellectual	ADJ
cjal-3051	183	40	leader	leader	NOUN
cjal-3051	183	41	in	in	ADP
cjal-3051	183	42	tax	tax	NOUN
cjal-3051	183	43	issues	issue	NOUN
cjal-3051	183	44	.	.	PUNCT
cjal-3051	183	45	"	"	PUNCT
cjal-3051	184	1	gelatt	gelatt	NOUN
cjal-3051	184	2	,	,	PUNCT
cjal-3051	184	3	supra	supra	PROPN
cjal-3051	184	4	note	note	NOUN
cjal-3051	184	5	4	4	NUM
cjal-3051	184	6	,	,	PUNCT
cjal-3051	184	7	at	at	ADP
cjal-3051	184	8	504	504	NUM
cjal-3051	184	9	.	.	PUNCT
cjal-3051	184	10	41	41	NUM
cjal-3051	184	11	.	.	PUNCT
cjal-3051	185	1	joint	joint	ADJ
cjal-3051	185	2	venture	venture	NOUN
cjal-3051	185	3	law	law	NOUN
cjal-3051	185	4	of	of	ADP
cjal-3051	185	5	the	the	DET
cjal-3051	185	6	prc	prc	PROPN
cjal-3051	185	7	[	[	X
cjal-3051	185	8	hereinafter	hereinafter	NOUN
cjal-3051	185	9	joint	joint	ADJ
cjal-3051	185	10	venture	venture	NOUN
cjal-3051	185	11	law	law	NOUN
cjal-3051	185	12	]	]	PUNCT
cjal-3051	185	13	(	(	PUNCT
cjal-3051	185	14	zhonghua	zhonghua	PROPN
cjal-3051	185	15	renmin	renmin	PROPN
cjal-3051	185	16	gongheguo	gongheguo	PROPN
cjal-3051	185	17	zhong	zhong	PROPN
cjal-3051	185	18	wai	wai	PROPN
cjal-3051	186	1	hezi	hezi	PROPN
cjal-3051	186	2	jingying	jingye	VERB
cjal-3051	186	3	qiye	qiye	PROPN
cjal-3051	186	4	fa	fa	PROPN
cjal-3051	186	5	)	)	PUNCT
cjal-3051	186	6	(	(	PUNCT
cjal-3051	186	7	july	july	PROPN
cjal-3051	186	8	8	8	NUM
cjal-3051	186	9	,	,	PUNCT
cjal-3051	186	10	1979	1979	NUM
cjal-3051	186	11	)	)	PUNCT
cjal-3051	186	12	(	(	PUNCT
cjal-3051	186	13	trans	trans	PROPN
cjal-3051	186	14	.	.	PUNCT
cjal-3051	187	1	tiap	tiap	PROPN
cjal-3051	187	2	,	,	PUNCT
cjal-3051	187	3	supra	supra	PROPN
cjal-3051	187	4	note	note	NOUN
cjal-3051	187	5	2	2	NUM
cjal-3051	187	6	,	,	PUNCT
cjal-3051	187	7	app	app	X
cjal-3051	187	8	.	.	PROPN
cjal-3051	187	9	1(a	1(a	NUM
cjal-3051	187	10	)	)	PUNCT
cjal-3051	187	11	)	)	PUNCT
cjal-3051	187	12	,	,	PUNCT
cjal-3051	187	13	art	art	NOUN
cjal-3051	187	14	.	.	PUNCT
cjal-3051	188	1	1	1	NUM
cjal-3051	188	2	.	.	X
cjal-3051	188	3	42	42	NUM
cjal-3051	188	4	.	.	PUNCT
cjal-3051	189	1	jvt	jvt	PROPN
cjal-3051	189	2	law	law	PROPN
cjal-3051	189	3	,	,	PUNCT
cjal-3051	189	4	supra	supra	PROPN
cjal-3051	189	5	note	note	NOUN
cjal-3051	189	6	3	3	NUM
cjal-3051	189	7	,	,	PUNCT
cjal-3051	189	8	art	art	NOUN
cjal-3051	189	9	.	.	PUNCT
cjal-3051	190	1	1	1	NUM
cjal-3051	190	2	.	.	X
cjal-3051	190	3	43	43	NUM
cjal-3051	190	4	.	.	PUNCT
cjal-3051	191	1	i	i	PRON
cjal-3051	191	2	d.	d.	PROPN
cjal-3051	191	3	art	art	PROPN
cjal-3051	191	4	.	.	PUNCT
cjal-3051	192	1	3	3	NUM
cjal-3051	192	2	.	.	NUM
cjal-3051	192	3	44	44	NUM
cjal-3051	192	4	.	.	PUNCT
cjal-3051	193	1	i	i	PRON
cjal-3051	193	2	d.	d.	PROPN
cjal-3051	193	3	art	art	PROPN
cjal-3051	193	4	.	.	PUNCT
cjal-3051	194	1	4	4	NUM
cjal-3051	194	2	.	.	X
cjal-3051	194	3	45	45	NUM
cjal-3051	194	4	.	.	PUNCT
cjal-3051	195	1	i	i	PRON
cjal-3051	195	2	d.	d.	PROPN
cjal-3051	195	3	art	art	PROPN
cjal-3051	195	4	.	.	PUNCT
cjal-3051	196	1	6	6	NUM
cjal-3051	196	2	.	.	NOUN
cjal-3051	196	3	46	46	NUM
cjal-3051	196	4	.	.	PUNCT
cjal-3051	197	1	i	i	PRON
cjal-3051	197	2	d.	d.	PROPN
cjal-3051	197	3	art	art	PROPN
cjal-3051	197	4	.	.	PUNCT
cjal-3051	198	1	8	8	NUM
cjal-3051	198	2	.	.	NUM
cjal-3051	198	3	1987	1987	NUM
cjal-3051	198	4	]	]	PUNCT
cjal-3051	198	5	journal	journal	NOUN
cjal-3051	198	6	of	of	ADP
cjal-3051	198	7	chinese	chinese	ADJ
cjal-3051	198	8	law	law	NOUN
cjal-3051	198	9	the	the	DET
cjal-3051	198	10	fears	fear	NOUN
cjal-3051	198	11	of	of	ADP
cjal-3051	198	12	foreign	foreign	ADJ
cjal-3051	198	13	investors	investor	NOUN
cjal-3051	198	14	that	that	SCONJ
cjal-3051	198	15	joint	joint	ADJ
cjal-3051	198	16	ventures	venture	NOUN
cjal-3051	198	17	will	will	AUX
cjal-3051	198	18	be	be	AUX
cjal-3051	198	19	slow	slow	ADJ
cjal-3051	198	20	to	to	PART
cjal-3051	198	21	show	show	VERB
cjal-3051	198	22	a	a	DET
cjal-3051	198	23	profit	profit	NOUN
cjal-3051	198	24	.	.	PUNCT
cjal-3051	199	1	for	for	ADP
cjal-3051	199	2	instance	instance	NOUN
cjal-3051	199	3	,	,	PUNCT
cjal-3051	199	4	one	one	NUM
cjal-3051	199	5	basic	basic	ADJ
cjal-3051	199	6	provision	provision	NOUN
cjal-3051	199	7	allows	allow	VERB
cjal-3051	199	8	losses	loss	NOUN
cjal-3051	199	9	to	to	PART
cjal-3051	199	10	be	be	AUX
cjal-3051	199	11	carried	carry	VERB
cjal-3051	199	12	forward	forward	ADV
cjal-3051	199	13	for	for	ADP
cjal-3051	199	14	up	up	ADP
cjal-3051	199	15	to	to	PART
cjal-3051	199	16	five	five	NUM
cjal-3051	199	17	years.47	years.47	NOUN
cjal-3051	199	18	a	a	DET
cjal-3051	199	19	related	related	ADJ
cjal-3051	199	20	provision	provision	NOUN
cjal-3051	199	21	adds	add	VERB
cjal-3051	199	22	another	another	DET
cjal-3051	199	23	incentive	incentive	NOUN
cjal-3051	199	24	to	to	ADP
cjal-3051	199	25	that	that	PRON
cjal-3051	199	26	of	of	ADP
cjal-3051	199	27	the	the	DET
cjal-3051	199	28	carry	carry	NOUN
cjal-3051	199	29	-	-	PUNCT
cjal-3051	199	30	forwards	forward	NOUN
cjal-3051	199	31	.	.	PUNCT
cjal-3051	200	1	a	a	DET
cjal-3051	200	2	joint	joint	ADJ
cjal-3051	200	3	venture	venture	NOUN
cjal-3051	200	4	chartered	charter	VERB
cjal-3051	200	5	to	to	PART
cjal-3051	200	6	operate	operate	VERB
cjal-3051	200	7	for	for	ADP
cjal-3051	200	8	ten	ten	NUM
cjal-3051	200	9	years	year	NOUN
cjal-3051	200	10	or	or	CCONJ
cjal-3051	200	11	more	more	ADJ
cjal-3051	200	12	may	may	AUX
cjal-3051	200	13	"	"	PUNCT
cjal-3051	200	14	be	be	AUX
cjal-3051	200	15	exempted	exempt	VERB
cjal-3051	200	16	from	from	ADP
cjal-3051	200	17	income	income	NOUN
cjal-3051	200	18	tax	tax	NOUN
cjal-3051	200	19	in	in	ADP
cjal-3051	200	20	the	the	DET
cjal-3051	200	21	first	first	ADJ
cjal-3051	200	22	profit	profit	NOUN
cjal-3051	200	23	-	-	PUNCT
cjal-3051	200	24	making	make	VERB
cjal-3051	200	25	year	year	NOUN
cjal-3051	200	26	and	and	CCONJ
cjal-3051	200	27	allowed	allow	VERB
cjal-3051	200	28	a	a	DET
cjal-3051	200	29	50	50	NUM
cjal-3051	200	30	%	%	NOUN
cjal-3051	200	31	reduction	reduction	NOUN
cjal-3051	200	32	in	in	ADP
cjal-3051	200	33	the	the	DET
cjal-3051	200	34	second	second	ADJ
cjal-3051	200	35	and	and	CCONJ
cjal-3051	200	36	third	third	ADJ
cjal-3051	200	37	years	year	NOUN
cjal-3051	200	38	.	.	PUNCT
cjal-3051	201	1	"4	"4	ADJ
cjal-3051	201	2	certain	certain	ADJ
cjal-3051	201	3	joint	joint	ADJ
cjal-3051	201	4	ventures	venture	NOUN
cjal-3051	201	5	may	may	AUX
cjal-3051	201	6	be	be	AUX
cjal-3051	201	7	eligible	eligible	ADJ
cjal-3051	201	8	for	for	ADP
cjal-3051	201	9	more	more	ADV
cjal-3051	201	10	extended	extended	ADJ
cjal-3051	201	11	reductions.4	reductions.4	ADP
cjal-3051	201	12	9	9	NUM
cjal-3051	201	13	in	in	ADP
cjal-3051	201	14	other	other	ADJ
cjal-3051	201	15	words	word	NOUN
cjal-3051	201	16	,	,	PUNCT
cjal-3051	201	17	a	a	DET
cjal-3051	201	18	joint	joint	ADJ
cjal-3051	201	19	venture	venture	NOUN
cjal-3051	201	20	pays	pay	VERB
cjal-3051	201	21	no	no	DET
cjal-3051	201	22	income	income	NOUN
cjal-3051	201	23	tax	tax	NOUN
cjal-3051	201	24	on	on	ADP
cjal-3051	201	25	continuous	continuous	ADJ
cjal-3051	201	26	net	net	ADJ
cjal-3051	201	27	losses	loss	NOUN
cjal-3051	201	28	.	.	PUNCT
cjal-3051	202	1	when	when	SCONJ
cjal-3051	202	2	it	it	PRON
cjal-3051	202	3	turns	turn	VERB
cjal-3051	202	4	a	a	DET
cjal-3051	202	5	profit	profit	NOUN
cjal-3051	202	6	,	,	PUNCT
cjal-3051	202	7	it	it	PRON
cjal-3051	202	8	has	have	VERB
cjal-3051	202	9	one	one	NUM
cjal-3051	202	10	to	to	PART
cjal-3051	202	11	five	five	NUM
cjal-3051	202	12	years	year	NOUN
cjal-3051	202	13	to	to	PART
cjal-3051	202	14	offset	offset	VERB
cjal-3051	202	15	losses	loss	NOUN
cjal-3051	202	16	against	against	ADP
cjal-3051	202	17	positive	positive	ADJ
cjal-3051	202	18	income	income	NOUN
cjal-3051	202	19	,	,	PUNCT
cjal-3051	202	20	and	and	CCONJ
cjal-3051	202	21	,	,	PUNCT
cjal-3051	202	22	when	when	SCONJ
cjal-3051	202	23	the	the	DET
cjal-3051	202	24	offset	offset	NOUN
cjal-3051	202	25	is	be	AUX
cjal-3051	202	26	depleted	deplete	VERB
cjal-3051	202	27	,	,	PUNCT
cjal-3051	202	28	it	it	PRON
cjal-3051	202	29	has	have	VERB
cjal-3051	202	30	a	a	DET
cjal-3051	202	31	tax	tax	NOUN
cjal-3051	202	32	exemption	exemption	NOUN
cjal-3051	202	33	on	on	ADP
cjal-3051	202	34	the	the	DET
cjal-3051	202	35	next	next	ADJ
cjal-3051	202	36	year	year	NOUN
cjal-3051	202	37	's	's	PART
cjal-3051	202	38	profit	profit	NOUN
cjal-3051	202	39	,	,	PUNCT
cjal-3051	202	40	followed	follow	VERB
cjal-3051	202	41	by	by	ADP
cjal-3051	202	42	the	the	DET
cjal-3051	202	43	reduced	reduce	VERB
cjal-3051	202	44	rates	rate	NOUN
cjal-3051	202	45	for	for	ADP
cjal-3051	202	46	two	two	NUM
cjal-3051	202	47	years	year	NOUN
cjal-3051	202	48	.	.	PUNCT
cjal-3051	203	1	the	the	DET
cjal-3051	203	2	chinese	chinese	PROPN
cjal-3051	203	3	apparently	apparently	ADV
cjal-3051	203	4	have	have	AUX
cjal-3051	203	5	devised	devise	VERB
cjal-3051	203	6	this	this	DET
cjal-3051	203	7	system	system	NOUN
cjal-3051	203	8	on	on	ADP
cjal-3051	203	9	the	the	DET
cjal-3051	203	10	assumption	assumption	NOUN
cjal-3051	203	11	that	that	SCONJ
cjal-3051	203	12	a	a	DET
cjal-3051	203	13	joint	joint	ADJ
cjal-3051	203	14	venture	venture	NOUN
cjal-3051	203	15	will	will	AUX
cjal-3051	203	16	become	become	VERB
cjal-3051	203	17	progressively	progressively	ADV
cjal-3051	203	18	more	more	ADV
cjal-3051	203	19	profitable	profitable	ADJ
cjal-3051	203	20	following	follow	VERB
cjal-3051	203	21	"	"	PUNCT
cjal-3051	203	22	losses	loss	NOUN
cjal-3051	203	23	in	in	ADP
cjal-3051	203	24	the	the	DET
cjal-3051	203	25	initial	initial	ADJ
cjal-3051	203	26	stage	stage	NOUN
cjal-3051	203	27	of	of	ADP
cjal-3051	203	28	operation	operation	NOUN
cjal-3051	203	29	.	.	PUNCT
cjal-3051	203	30	'	'	PUNCT
cjal-3051	204	1	50	50	NUM
cjal-3051	204	2	it	it	PRON
cjal-3051	204	3	is	be	AUX
cjal-3051	204	4	not	not	PART
cjal-3051	204	5	clear	clear	ADJ
cjal-3051	204	6	what	what	PRON
cjal-3051	204	7	happens	happen	VERB
cjal-3051	204	8	if	if	SCONJ
cjal-3051	204	9	a	a	DET
cjal-3051	204	10	joint	joint	ADJ
cjal-3051	204	11	venture	venture	NOUN
cjal-3051	204	12	is	be	AUX
cjal-3051	204	13	only	only	ADV
cjal-3051	204	14	erratically	erratically	ADV
cjal-3051	204	15	profitable	profitable	ADJ
cjal-3051	204	16	;	;	PUNCT
cjal-3051	204	17	presumably	presumably	ADV
cjal-3051	204	18	the	the	DET
cjal-3051	204	19	enterprise	enterprise	NOUN
cjal-3051	204	20	may	may	AUX
cjal-3051	204	21	repeatedly	repeatedly	ADV
cjal-3051	204	22	take	take	VERB
cjal-3051	204	23	advantage	advantage	NOUN
cjal-3051	204	24	of	of	ADP
cjal-3051	204	25	loss	loss	NOUN
cjal-3051	204	26	carry	carry	NOUN
cjal-3051	204	27	-	-	PUNCT
cjal-3051	204	28	forwards	forward	NOUN
cjal-3051	204	29	,	,	PUNCT
cjal-3051	204	30	but	but	CCONJ
cjal-3051	204	31	the	the	DET
cjal-3051	204	32	tax	tax	NOUN
cjal-3051	204	33	exemption	exemption	NOUN
cjal-3051	204	34	and	and	CCONJ
cjal-3051	204	35	reductions	reduction	NOUN
cjal-3051	204	36	seem	seem	VERB
cjal-3051	204	37	to	to	PART
cjal-3051	204	38	apply	apply	VERB
cjal-3051	204	39	only	only	ADV
cjal-3051	204	40	once.51	once.51	NOUN
cjal-3051	204	41	taxable	taxable	ADJ
cjal-3051	204	42	income	income	NOUN
cjal-3051	204	43	is	be	AUX
cjal-3051	204	44	defined	define	VERB
cjal-3051	204	45	as	as	ADP
cjal-3051	204	46	"	"	PUNCT
cjal-3051	204	47	net	net	ADJ
cjal-3051	204	48	income	income	NOUN
cjal-3051	204	49	in	in	ADP
cjal-3051	204	50	a	a	DET
cjal-3051	204	51	tax	tax	NOUN
cjal-3051	204	52	year	year	NOUN
cjal-3051	204	53	after	after	ADP
cjal-3051	204	54	deduction	deduction	NOUN
cjal-3051	204	55	of	of	ADP
cjal-3051	204	56	costs	cost	NOUN
cjal-3051	204	57	,	,	PUNCT
cjal-3051	204	58	expenses	expense	NOUN
cjal-3051	204	59	and	and	CCONJ
cjal-3051	204	60	losses	loss	NOUN
cjal-3051	204	61	.	.	PUNCT
cjal-3051	205	1	"5	"5	NOUN
cjal-3051	205	2	2	2	NUM
cjal-3051	205	3	deductions	deduction	NOUN
cjal-3051	205	4	are	be	AUX
cjal-3051	205	5	allowed	allow	VERB
cjal-3051	205	6	for	for	ADP
cjal-3051	205	7	such	such	ADJ
cjal-3051	205	8	expenses	expense	NOUN
cjal-3051	205	9	as	as	ADP
cjal-3051	205	10	wages	wage	NOUN
cjal-3051	205	11	,	,	PUNCT
cjal-3051	205	12	inventory	inventory	NOUN
cjal-3051	205	13	turnover	turnover	NOUN
cjal-3051	205	14	,	,	PUNCT
cjal-3051	205	15	and	and	CCONJ
cjal-3051	205	16	apparently	apparently	ADV
cjal-3051	205	17	,	,	PUNCT
cjal-3051	205	18	the	the	DET
cjal-3051	205	19	consolidated	consolidated	ADJ
cjal-3051	205	20	industrial	industrial	ADJ
cjal-3051	205	21	and	and	CCONJ
cjal-3051	205	22	commercial	commercial	ADJ
cjal-3051	205	23	tax	tax	NOUN
cjal-3051	205	24	.	.	PUNCT
cjal-3051	205	25	3	3	NUM
cjal-3051	205	26	in	in	ADP
cjal-3051	205	27	contrast	contrast	NOUN
cjal-3051	205	28	to	to	ADP
cjal-3051	205	29	u.s	u.s	PROPN
cjal-3051	205	30	.	.	PROPN
cjal-3051	205	31	tax	tax	NOUN
cjal-3051	205	32	law	law	NOUN
cjal-3051	205	33	,	,	PUNCT
cjal-3051	205	34	"	"	PUNCT
cjal-3051	205	35	interest	interest	NOUN
cjal-3051	205	36	on	on	ADP
cjal-3051	205	37	capital	capital	NOUN
cjal-3051	205	38	"	"	PUNCT
cjal-3051	205	39	is	be	AUX
cjal-3051	205	40	not	not	PART
cjal-3051	205	41	deductible.5	deductible.5	ADJ
cjal-3051	205	42	4	4	NUM
cjal-3051	205	43	the	the	DET
cjal-3051	205	44	reason	reason	NOUN
cjal-3051	205	45	for	for	ADP
cjal-3051	205	46	this	this	PRON
cjal-3051	205	47	is	be	AUX
cjal-3051	205	48	to	to	PART
cjal-3051	205	49	prevent	prevent	VERB
cjal-3051	205	50	the	the	DET
cjal-3051	205	51	venture	venture	NOUN
cjal-3051	205	52	from	from	ADP
cjal-3051	205	53	paying	pay	VERB
cjal-3051	205	54	out	out	ADP
cjal-3051	205	55	disguised	disguise	VERB
cjal-3051	205	56	dividends;55	dividends;55	NOUN
cjal-3051	205	57	the	the	DET
cjal-3051	205	58	restriction	restriction	NOUN
cjal-3051	205	59	does	do	AUX
cjal-3051	205	60	not	not	PART
cjal-3051	205	61	apply	apply	VERB
cjal-3051	205	62	to	to	ADP
cjal-3051	205	63	interest	interest	NOUN
cjal-3051	205	64	on	on	ADP
cjal-3051	205	65	loans	loan	NOUN
cjal-3051	205	66	made	make	VERB
cjal-3051	205	67	in	in	ADP
cjal-3051	205	68	the	the	DET
cjal-3051	205	69	ordinary	ordinary	ADJ
cjal-3051	205	70	course	course	NOUN
cjal-3051	205	71	of	of	ADP
cjal-3051	205	72	business.5	business.5	PROPN
cjal-3051	205	73	6	6	NUM
cjal-3051	205	74	since	since	SCONJ
cjal-3051	205	75	interest	interest	NOUN
cjal-3051	205	76	paid	pay	VERB
cjal-3051	205	77	by	by	ADP
cjal-3051	205	78	a	a	DET
cjal-3051	205	79	joint	joint	ADJ
cjal-3051	205	80	venture	venture	NOUN
cjal-3051	205	81	to	to	ADP
cjal-3051	205	82	an	an	DET
cjal-3051	205	83	individual	individual	NOUN
cjal-3051	205	84	is	be	AUX
cjal-3051	205	85	47	47	NUM
cjal-3051	205	86	.	.	PUNCT
cjal-3051	206	1	i	i	PRON
cjal-3051	206	2	d.	d.	PROPN
cjal-3051	206	3	art	art	PROPN
cjal-3051	206	4	.	.	PUNCT
cjal-3051	207	1	7	7	X
cjal-3051	207	2	.	.	X
cjal-3051	207	3	48	48	NUM
cjal-3051	207	4	.	.	PUNCT
cjal-3051	208	1	the	the	DET
cjal-3051	208	2	exemption	exemption	NOUN
cjal-3051	208	3	occurs	occur	VERB
cjal-3051	208	4	"	"	PUNCT
cjal-3051	208	5	upon	upon	SCONJ
cjal-3051	208	6	approval	approval	NOUN
cjal-3051	208	7	by	by	ADP
cjal-3051	208	8	the	the	DET
cjal-3051	208	9	tax	tax	NOUN
cjal-3051	208	10	authorities	authority	NOUN
cjal-3051	208	11	of	of	ADP
cjal-3051	208	12	an	an	DET
cjal-3051	208	13	application	application	NOUN
cjal-3051	208	14	filed	file	VERB
cjal-3051	208	15	by	by	ADP
cjal-3051	208	16	the	the	DET
cjal-3051	208	17	enterprise	enterprise	NOUN
cjal-3051	208	18	.	.	PUNCT
cjal-3051	208	19	"	"	PUNCT
cjal-3051	209	1	i	i	PRON
cjal-3051	209	2	d.	d.	PROPN
cjal-3051	209	3	art	art	PROPN
cjal-3051	209	4	.	.	PUNCT
cjal-3051	210	1	5	5	NUM
cjal-3051	210	2	.	.	NUM
cjal-3051	210	3	49	49	NUM
cjal-3051	210	4	.	.	PUNCT
cjal-3051	211	1	i	i	PRON
cjal-3051	211	2	d.	d.	PROPN
cjal-3051	211	3	this	this	DET
cjal-3051	211	4	article	article	NOUN
cjal-3051	211	5	cites	cite	VERB
cjal-3051	211	6	as	as	ADP
cjal-3051	211	7	examples	example	NOUN
cjal-3051	211	8	ventures	venture	NOUN
cjal-3051	211	9	in	in	ADP
cjal-3051	211	10	"	"	PUNCT
cjal-3051	211	11	such	such	ADJ
cjal-3051	211	12	low	low	ADJ
cjal-3051	211	13	-	-	PUNCT
cjal-3051	211	14	profit	profit	NOUN
cjal-3051	211	15	operations	operation	NOUN
cjal-3051	211	16	as	as	ADP
cjal-3051	211	17	farming	farming	NOUN
cjal-3051	211	18	or	or	CCONJ
cjal-3051	211	19	forestry	forestry	NOUN
cjal-3051	211	20	or	or	CCONJ
cjal-3051	211	21	located	locate	VERB
cjal-3051	211	22	in	in	ADP
cjal-3051	211	23	remote	remote	ADJ
cjal-3051	211	24	,	,	PUNCT
cjal-3051	211	25	economically	economically	ADV
cjal-3051	211	26	underdeveloped	underdeveloped	ADJ
cjal-3051	211	27	outlying	outlying	ADJ
cjal-3051	211	28	areas	area	NOUN
cjal-3051	211	29	....	....	PUNCT
cjal-3051	211	30	"	"	PUNCT
cjal-3051	212	1	50	50	NUM
cjal-3051	212	2	.	.	PUNCT
cjal-3051	213	1	detailed	detailed	ADJ
cjal-3051	213	2	rules	rule	NOUN
cjal-3051	213	3	and	and	CCONJ
cjal-3051	213	4	regulations	regulation	NOUN
cjal-3051	213	5	for	for	ADP
cjal-3051	213	6	the	the	DET
cjal-3051	213	7	implementation	implementation	NOUN
cjal-3051	213	8	of	of	ADP
cjal-3051	213	9	the	the	DET
cjal-3051	213	10	income	income	NOUN
cjal-3051	213	11	tax	tax	NOUN
cjal-3051	213	12	law	law	NOUN
cjal-3051	213	13	concerning	concern	VERB
cjal-3051	213	14	joint	joint	ADJ
cjal-3051	213	15	ventures	venture	NOUN
cjal-3051	213	16	with	with	ADP
cjal-3051	213	17	chinese	chinese	ADJ
cjal-3051	213	18	and	and	CCONJ
cjal-3051	213	19	foreign	foreign	ADJ
cjal-3051	213	20	investment	investment	NOUN
cjal-3051	214	1	[	[	X
cjal-3051	214	2	hereinafter	hereinafter	NOUN
cjal-3051	214	3	jvt	jvt	VERB
cjal-3051	214	4	reg	reg	PRON
cjal-3051	214	5	.	.	PUNCT
cjal-3051	214	6	]	]	X
cjal-3051	215	1	(	(	PUNCT
cjal-3051	215	2	zhonghua	zhonghua	PROPN
cjal-3051	215	3	renmin	renmin	PROPN
cjal-3051	215	4	gongheguo	gongheguo	PROPN
cjal-3051	215	5	zhong	zhong	PROPN
cjal-3051	215	6	wai	wai	PROPN
cjal-3051	215	7	hezi	hezi	PROPN
cjal-3051	215	8	jingying	jingye	VERB
cjal-3051	215	9	qiye	qiye	PROPN
cjal-3051	215	10	suode	suode	PROPN
cjal-3051	215	11	shui	shui	PROPN
cjal-3051	215	12	fa	fa	PROPN
cjal-3051	215	13	shishi	shishi	PROPN
cjal-3051	215	14	xize	xize	PROPN
cjal-3051	215	15	)	)	PUNCT
cjal-3051	215	16	(	(	PUNCT
cjal-3051	215	17	dec	dec	PROPN
cjal-3051	215	18	.	.	PROPN
cjal-3051	215	19	14	14	NUM
cjal-3051	215	20	,	,	PUNCT
cjal-3051	215	21	1980	1980	NUM
cjal-3051	215	22	)	)	PUNCT
cjal-3051	215	23	,	,	PUNCT
cjal-3051	215	24	art	art	NOUN
cjal-3051	215	25	.	.	PUNCT
cjal-3051	216	1	5	5	NUM
cjal-3051	216	2	(	(	PUNCT
cjal-3051	216	3	trans	trans	PROPN
cjal-3051	216	4	.	.	PUNCT
cjal-3051	217	1	tiap	tiap	PROPN
cjal-3051	217	2	,	,	PUNCT
cjal-3051	217	3	supra	supra	PROPN
cjal-3051	217	4	note	note	NOUN
cjal-3051	217	5	2	2	NUM
cjal-3051	217	6	,	,	PUNCT
cjal-3051	217	7	app	app	PROPN
cjal-3051	217	8	.	.	PROPN
cjal-3051	217	9	4(d	4(d	NUM
cjal-3051	217	10	)	)	PUNCT
cjal-3051	217	11	)	)	PUNCT
cjal-3051	217	12	.	.	PUNCT
cjal-3051	218	1	51	51	NUM
cjal-3051	218	2	.	.	PUNCT
cjal-3051	218	3	see	see	VERB
cjal-3051	218	4	jvt	jvt	NOUN
cjal-3051	218	5	law	law	NOUN
cjal-3051	218	6	,	,	PUNCT
cjal-3051	218	7	supra	supra	PROPN
cjal-3051	218	8	note	note	NOUN
cjal-3051	218	9	3	3	NUM
cjal-3051	218	10	,	,	PUNCT
cjal-3051	218	11	art	art	NOUN
cjal-3051	218	12	.	.	PUNCT
cjal-3051	219	1	5	5	X
cjal-3051	219	2	.	.	X
cjal-3051	219	3	the	the	DET
cjal-3051	219	4	exemption	exemption	NOUN
cjal-3051	219	5	and	and	CCONJ
cjal-3051	219	6	subsequent	subsequent	ADJ
cjal-3051	219	7	reductions	reduction	NOUN
cjal-3051	219	8	begin	begin	VERB
cjal-3051	219	9	to	to	PART
cjal-3051	219	10	take	take	VERB
cjal-3051	219	11	effect	effect	NOUN
cjal-3051	219	12	in	in	ADP
cjal-3051	219	13	the	the	DET
cjal-3051	219	14	"	"	PUNCT
cjal-3051	219	15	first	first	ADJ
cjal-3051	219	16	profit	profit	NOUN
cjal-3051	219	17	-	-	PUNCT
cjal-3051	219	18	making	make	VERB
cjal-3051	219	19	year	year	NOUN
cjal-3051	219	20	,	,	PUNCT
cjal-3051	219	21	"	"	PUNCT
cjal-3051	219	22	which	which	PRON
cjal-3051	219	23	is	be	AUX
cjal-3051	219	24	defined	define	VERB
cjal-3051	219	25	as	as	ADP
cjal-3051	219	26	the	the	DET
cjal-3051	219	27	first	first	ADJ
cjal-3051	219	28	year	year	NOUN
cjal-3051	219	29	of	of	ADP
cjal-3051	219	30	profit	profit	NOUN
cjal-3051	219	31	net	net	NOUN
cjal-3051	219	32	of	of	ADP
cjal-3051	219	33	any	any	DET
cjal-3051	219	34	loss	loss	NOUN
cjal-3051	219	35	carry	carry	NOUN
cjal-3051	219	36	-	-	PUNCT
cjal-3051	219	37	forwards	forward	NOUN
cjal-3051	219	38	.	.	PUNCT
cjal-3051	220	1	jvt	jvt	VERB
cjal-3051	220	2	reg	reg	PROPN
cjal-3051	220	3	.	.	PUNCT
cjal-3051	221	1	,	,	PUNCT
cjal-3051	221	2	supra	supra	PROPN
cjal-3051	221	3	note	note	VERB
cjal-3051	221	4	50	50	NUM
cjal-3051	221	5	,	,	PUNCT
cjal-3051	221	6	art	art	NOUN
cjal-3051	221	7	.	.	PUNCT
cjal-3051	222	1	15	15	NUM
cjal-3051	222	2	.	.	PUNCT
cjal-3051	223	1	this	this	DET
cjal-3051	223	2	tax	tax	NOUN
cjal-3051	223	3	holiday	holiday	NOUN
cjal-3051	223	4	thus	thus	ADV
cjal-3051	223	5	appears	appear	VERB
cjal-3051	223	6	to	to	PART
cjal-3051	223	7	be	be	AUX
cjal-3051	223	8	a	a	DET
cjal-3051	223	9	once	once	ADV
cjal-3051	223	10	-	-	PUNCT
cjal-3051	223	11	only	only	ADJ
cjal-3051	223	12	benefit	benefit	NOUN
cjal-3051	223	13	.	.	PUNCT
cjal-3051	224	1	52	52	NUM
cjal-3051	224	2	.	.	PUNCT
cjal-3051	225	1	jvt	jvt	PROPN
cjal-3051	225	2	law	law	PROPN
cjal-3051	225	3	,	,	PUNCT
cjal-3051	225	4	supra	supra	PROPN
cjal-3051	225	5	note	note	NOUN
cjal-3051	225	6	3	3	NUM
cjal-3051	225	7	,	,	PUNCT
cjal-3051	225	8	art	art	NOUN
cjal-3051	225	9	.	.	PUNCT
cjal-3051	226	1	2	2	NUM
cjal-3051	226	2	.	.	X
cjal-3051	226	3	53	53	NUM
cjal-3051	226	4	.	.	PUNCT
cjal-3051	226	5	jvt	jvt	VERB
cjal-3051	226	6	reg	reg	PROPN
cjal-3051	226	7	.	.	PUNCT
cjal-3051	227	1	,	,	PUNCT
cjal-3051	227	2	supra	supra	PROPN
cjal-3051	227	3	note	note	VERB
cjal-3051	227	4	50	50	NUM
cjal-3051	227	5	,	,	PUNCT
cjal-3051	227	6	art	art	NOUN
cjal-3051	227	7	.	.	PUNCT
cjal-3051	228	1	8	8	NUM
cjal-3051	228	2	.	.	X
cjal-3051	229	1	54	54	NUM
cjal-3051	229	2	.	.	PUNCT
cjal-3051	230	1	i	i	PRON
cjal-3051	230	2	d.	d.	PROPN
cjal-3051	230	3	art	art	PROPN
cjal-3051	230	4	.	.	PUNCT
cjal-3051	231	1	9(3	9(3	NUM
cjal-3051	231	2	)	)	PUNCT
cjal-3051	231	3	.	.	PUNCT
cjal-3051	232	1	presumably	presumably	ADV
cjal-3051	232	2	a	a	DET
cjal-3051	232	3	joint	joint	ADJ
cjal-3051	232	4	venture	venture	NOUN
cjal-3051	232	5	capitalized	capitalize	VERB
cjal-3051	232	6	with	with	ADP
cjal-3051	232	7	debt	debt	NOUN
cjal-3051	232	8	and	and	CCONJ
cjal-3051	232	9	not	not	PART
cjal-3051	232	10	equity	equity	NOUN
cjal-3051	232	11	would	would	AUX
cjal-3051	232	12	not	not	PART
cjal-3051	232	13	be	be	AUX
cjal-3051	232	14	able	able	ADJ
cjal-3051	232	15	to	to	PART
cjal-3051	232	16	deduct	deduct	VERB
cjal-3051	232	17	the	the	DET
cjal-3051	232	18	interest	interest	NOUN
cjal-3051	232	19	on	on	ADP
cjal-3051	232	20	the	the	DET
cjal-3051	232	21	debt	debt	NOUN
cjal-3051	232	22	.	.	PUNCT
cjal-3051	233	1	55	55	NUM
cjal-3051	233	2	.	.	PUNCT
cjal-3051	234	1	see	see	VERB
cjal-3051	234	2	gelatt	gelatt	NOUN
cjal-3051	234	3	,	,	PUNCT
cjal-3051	234	4	supra	supra	PROPN
cjal-3051	234	5	note	note	NOUN
cjal-3051	234	6	4	4	NUM
cjal-3051	234	7	,	,	PUNCT
cjal-3051	234	8	at	at	ADP
cjal-3051	234	9	452	452	NUM
cjal-3051	234	10	.	.	PUNCT
cjal-3051	235	1	56	56	NUM
cjal-3051	235	2	.	.	PUNCT
cjal-3051	236	1	i	i	PRON
cjal-3051	236	2	d.	d.	PROPN
cjal-3051	236	3	at	at	ADP
cjal-3051	236	4	452	452	NUM
cjal-3051	236	5	.	.	PUNCT
cjal-3051	237	1	update	update	NOUN
cjal-3051	237	2	on	on	ADP
cjal-3051	237	3	taxation	taxation	NOUN
cjal-3051	237	4	taxable	taxable	ADJ
cjal-3051	237	5	to	to	ADP
cjal-3051	237	6	the	the	DET
cjal-3051	237	7	individual	individual	NOUN
cjal-3051	237	8	while	while	SCONJ
cjal-3051	237	9	a	a	DET
cjal-3051	237	10	dividend	dividend	NOUN
cjal-3051	237	11	is	be	AUX
cjal-3051	237	12	not,57	not,57	NOUN
cjal-3051	237	13	the	the	DET
cjal-3051	237	14	limit	limit	NOUN
cjal-3051	237	15	on	on	ADP
cjal-3051	237	16	interest	interest	NOUN
cjal-3051	237	17	deductibility	deductibility	NOUN
cjal-3051	237	18	also	also	ADV
cjal-3051	237	19	acts	act	VERB
cjal-3051	237	20	as	as	ADP
cjal-3051	237	21	a	a	DET
cjal-3051	237	22	penalty	penalty	NOUN
cjal-3051	237	23	.	.	PUNCT
cjal-3051	238	1	the	the	DET
cjal-3051	238	2	interest	interest	NOUN
cjal-3051	238	3	payment	payment	NOUN
cjal-3051	238	4	is	be	AUX
cjal-3051	238	5	made	make	VERB
cjal-3051	238	6	out	out	ADP
cjal-3051	238	7	of	of	ADP
cjal-3051	238	8	after	after	ADP
cjal-3051	238	9	-	-	PUNCT
cjal-3051	238	10	tax	tax	NOUN
cjal-3051	238	11	income	income	NOUN
cjal-3051	238	12	at	at	ADP
cjal-3051	238	13	the	the	DET
cjal-3051	238	14	"	"	PUNCT
cjal-3051	238	15	corporate	corporate	ADJ
cjal-3051	238	16	level	level	NOUN
cjal-3051	238	17	,	,	PUNCT
cjal-3051	238	18	"	"	PUNCT
cjal-3051	238	19	and	and	CCONJ
cjal-3051	238	20	it	it	PRON
cjal-3051	238	21	is	be	AUX
cjal-3051	238	22	taxed	tax	VERB
cjal-3051	238	23	again	again	ADV
cjal-3051	238	24	in	in	ADP
cjal-3051	238	25	the	the	DET
cjal-3051	238	26	hands	hand	NOUN
cjal-3051	238	27	of	of	ADP
cjal-3051	238	28	the	the	DET
cjal-3051	238	29	lender	lender	NOUN
cjal-3051	238	30	.	.	PUNCT
cjal-3051	239	1	dividends	dividend	NOUN
cjal-3051	239	2	are	be	AUX
cjal-3051	239	3	not	not	PART
cjal-3051	239	4	deductible	deductible	ADJ
cjal-3051	239	5	either	either	ADV
cjal-3051	239	6	,	,	PUNCT
cjal-3051	239	7	but	but	CCONJ
cjal-3051	239	8	they	they	PRON
cjal-3051	239	9	are	be	AUX
cjal-3051	239	10	not	not	PART
cjal-3051	239	11	taxed	tax	VERB
cjal-3051	239	12	again	again	ADV
cjal-3051	239	13	in	in	ADP
cjal-3051	239	14	the	the	DET
cjal-3051	239	15	hands	hand	NOUN
cjal-3051	239	16	of	of	ADP
cjal-3051	239	17	the	the	DET
cjal-3051	239	18	recipient	recipient	NOUN
cjal-3051	239	19	.	.	PUNCT
cjal-3051	240	1	a	a	DET
cjal-3051	240	2	final	final	ADJ
cjal-3051	240	3	problem	problem	NOUN
cjal-3051	240	4	area	area	NOUN
cjal-3051	240	5	relating	relate	VERB
cjal-3051	240	6	to	to	ADP
cjal-3051	240	7	deductibility	deductibility	VERB
cjal-3051	240	8	concerns	concern	NOUN
cjal-3051	240	9	payments	payment	NOUN
cjal-3051	240	10	into	into	ADP
cjal-3051	240	11	"	"	PUNCT
cjal-3051	240	12	reserve	reserve	NOUN
cjal-3051	240	13	funds	fund	NOUN
cjal-3051	240	14	,	,	PUNCT
cjal-3051	240	15	the	the	DET
cjal-3051	240	16	bonus	bonus	NOUN
cjal-3051	240	17	and	and	CCONJ
cjal-3051	240	18	welfare	welfare	NOUN
cjal-3051	240	19	funds	fund	NOUN
cjal-3051	240	20	for	for	ADP
cjal-3051	240	21	the	the	DET
cjal-3051	240	22	workers	worker	NOUN
cjal-3051	240	23	and	and	CCONJ
cjal-3051	240	24	staff	staff	NOUN
cjal-3051	240	25	members	member	NOUN
cjal-3051	240	26	and	and	CCONJ
cjal-3051	240	27	the	the	DET
cjal-3051	240	28	expansion	expansion	NOUN
cjal-3051	240	29	funds	fund	NOUN
cjal-3051	240	30	of	of	ADP
cjal-3051	240	31	the	the	DET
cjal-3051	240	32	venture	venture	NOUN
cjal-3051	240	33	.	.	PUNCT
cjal-3051	241	1	"58	"58	PUNCT
cjal-3051	242	1	these	these	DET
cjal-3051	242	2	funds	fund	NOUN
cjal-3051	242	3	apparently	apparently	ADV
cjal-3051	242	4	act	act	VERB
cjal-3051	242	5	as	as	ADP
cjal-3051	242	6	a	a	DET
cjal-3051	242	7	kind	kind	NOUN
cjal-3051	242	8	of	of	ADP
cjal-3051	242	9	self	self	NOUN
cjal-3051	242	10	-	-	PUNCT
cjal-3051	242	11	insurance	insurance	NOUN
cjal-3051	242	12	for	for	ADP
cjal-3051	242	13	a	a	DET
cjal-3051	242	14	joint	joint	ADJ
cjal-3051	242	15	venture	venture	NOUN
cjal-3051	242	16	,	,	PUNCT
cjal-3051	242	17	providing	provide	VERB
cjal-3051	242	18	a	a	DET
cjal-3051	242	19	pool	pool	NOUN
cjal-3051	242	20	of	of	ADP
cjal-3051	242	21	capital	capital	NOUN
cjal-3051	242	22	to	to	PART
cjal-3051	242	23	protect	protect	VERB
cjal-3051	242	24	both	both	CCONJ
cjal-3051	242	25	the	the	DET
cjal-3051	242	26	enterprise	enterprise	NOUN
cjal-3051	242	27	and	and	CCONJ
cjal-3051	242	28	the	the	DET
cjal-3051	242	29	employees	employee	NOUN
cjal-3051	242	30	against	against	ADP
cjal-3051	242	31	future	future	ADJ
cjal-3051	242	32	cash	cash	NOUN
cjal-3051	242	33	shortages	shortage	NOUN
cjal-3051	242	34	.	.	PUNCT
cjal-3051	243	1	9	9	NUM
cjal-3051	243	2	profit	profit	NOUN
cjal-3051	243	3	available	available	ADJ
cjal-3051	243	4	for	for	ADP
cjal-3051	243	5	distribution	distribution	NOUN
cjal-3051	243	6	to	to	ADP
cjal-3051	243	7	the	the	DET
cjal-3051	243	8	shareholders	shareholder	NOUN
cjal-3051	243	9	is	be	AUX
cjal-3051	243	10	only	only	ADV
cjal-3051	243	11	the	the	DET
cjal-3051	243	12	amount	amount	NOUN
cjal-3051	243	13	net	net	NOUN
cjal-3051	243	14	of	of	ADP
cjal-3051	243	15	taxes	taxis	NOUN
cjal-3051	243	16	and	and	CCONJ
cjal-3051	243	17	payments	payment	NOUN
cjal-3051	243	18	into	into	ADP
cjal-3051	243	19	these	these	DET
cjal-3051	243	20	funds	fund	NOUN
cjal-3051	243	21	.	.	PUNCT
cjal-3051	244	1	the	the	DET
cjal-3051	244	2	payments	payment	NOUN
cjal-3051	244	3	are	be	AUX
cjal-3051	244	4	not	not	PART
cjal-3051	244	5	"	"	PUNCT
cjal-3051	244	6	currently	currently	ADV
cjal-3051	244	7	deductible	deductible	ADJ
cjal-3051	244	8	,	,	PUNCT
cjal-3051	244	9	"	"	PUNCT
cjal-3051	244	10	and	and	CCONJ
cjal-3051	244	11	it	it	PRON
cjal-3051	244	12	is	be	AUX
cjal-3051	244	13	also	also	ADV
cjal-3051	244	14	unclear	unclear	ADJ
cjal-3051	244	15	whether	whether	SCONJ
cjal-3051	244	16	payments	payment	NOUN
cjal-3051	244	17	made	make	VERB
cjal-3051	244	18	out	out	ADP
cjal-3051	244	19	of	of	ADP
cjal-3051	244	20	the	the	DET
cjal-3051	244	21	fund	fund	NOUN
cjal-3051	244	22	are	be	AUX
cjal-3051	244	23	deductible	deductible	ADJ
cjal-3051	244	24	,	,	PUNCT
cjal-3051	244	25	despite	despite	SCONJ
cjal-3051	244	26	the	the	DET
cjal-3051	244	27	deductibility	deductibility	NOUN
cjal-3051	244	28	of	of	ADP
cjal-3051	244	29	similar	similar	ADJ
cjal-3051	244	30	payments	payment	NOUN
cjal-3051	244	31	made	make	VERB
cjal-3051	244	32	out	out	ADP
cjal-3051	244	33	of	of	ADP
cjal-3051	244	34	"	"	PUNCT
cjal-3051	244	35	general	general	ADJ
cjal-3051	244	36	joint	joint	ADJ
cjal-3051	244	37	venture	venture	NOUN
cjal-3051	244	38	funds	fund	NOUN
cjal-3051	244	39	.	.	PUNCT
cjal-3051	245	1	"6	"6	VERB
cjal-3051	245	2	as	as	ADP
cjal-3051	245	3	in	in	ADP
cjal-3051	245	4	the	the	DET
cjal-3051	245	5	u.s	u.s	PROPN
cjal-3051	245	6	.	.	PROPN
cjal-3051	245	7	,	,	PUNCT
cjal-3051	245	8	the	the	DET
cjal-3051	245	9	cost	cost	NOUN
cjal-3051	245	10	of	of	ADP
cjal-3051	245	11	fixed	fix	VERB
cjal-3051	245	12	assets	asset	NOUN
cjal-3051	245	13	must	must	AUX
cjal-3051	245	14	be	be	AUX
cjal-3051	245	15	depreciated	depreciate	VERB
cjal-3051	245	16	,	,	PUNCT
cjal-3051	245	17	not	not	PART
cjal-3051	245	18	deducted.6	deducted.6	NOUN
cjal-3051	245	19	'	'	PUNCT
cjal-3051	245	20	the	the	DET
cjal-3051	245	21	method	method	NOUN
cjal-3051	245	22	is	be	AUX
cjal-3051	245	23	limited	limit	VERB
cjal-3051	245	24	"	"	PUNCT
cjal-3051	245	25	generally	generally	ADV
cjal-3051	245	26	"	"	PUNCT
cjal-3051	245	27	to	to	ADP
cjal-3051	245	28	straight	straight	ADJ
cjal-3051	245	29	-	-	PUNCT
cjal-3051	245	30	line	line	NOUN
cjal-3051	245	31	depre62fociation	depre62fociation	NOUN
cjal-3051	245	32	,	,	PUNCT
cjal-3051	245	33	probably	probably	ADV
cjal-3051	245	34	for	for	ADP
cjal-3051	245	35	administrative	administrative	ADJ
cjal-3051	245	36	convenience	convenience	NOUN
cjal-3051	245	37	.	.	PUNCT
cjal-3051	246	1	also	also	ADV
cjal-3051	246	2	,	,	PUNCT
cjal-3051	246	3	consistent	consistent	ADJ
cjal-3051	246	4	with	with	ADP
cjal-3051	246	5	the	the	DET
cjal-3051	246	6	rest	rest	NOUN
cjal-3051	246	7	of	of	ADP
cjal-3051	246	8	the	the	DET
cjal-3051	246	9	chinese	chinese	ADJ
cjal-3051	246	10	tax	tax	NOUN
cjal-3051	246	11	system	system	NOUN
cjal-3051	246	12	,	,	PUNCT
cjal-3051	246	13	capital	capital	NOUN
cjal-3051	246	14	gains	gain	NOUN
cjal-3051	246	15	are	be	AUX
cjal-3051	246	16	included	include	VERB
cjal-3051	246	17	in	in	ADP
cjal-3051	246	18	ordinary	ordinary	ADJ
cjal-3051	246	19	income.63	income.63	NOUN
cjal-3051	246	20	so	so	ADV
cjal-3051	246	21	far	far	ADV
cjal-3051	246	22	,	,	PUNCT
cjal-3051	246	23	the	the	DET
cjal-3051	246	24	chinese	chinese	PROPN
cjal-3051	246	25	have	have	AUX
cjal-3051	246	26	not	not	PART
cjal-3051	246	27	adopted	adopt	VERB
cjal-3051	246	28	depreciation	depreciation	NOUN
cjal-3051	246	29	and	and	CCONJ
cjal-3051	246	30	capital	capital	NOUN
cjal-3051	246	31	gains	gain	NOUN
cjal-3051	246	32	as	as	ADP
cjal-3051	246	33	investment	investment	NOUN
cjal-3051	246	34	incentives	incentive	NOUN
cjal-3051	246	35	,	,	PUNCT
cjal-3051	246	36	as	as	SCONJ
cjal-3051	246	37	was	be	AUX
cjal-3051	246	38	until	until	SCONJ
cjal-3051	246	39	recently	recently	ADV
cjal-3051	246	40	done	do	VERB
cjal-3051	246	41	in	in	ADP
cjal-3051	246	42	the	the	DET
cjal-3051	246	43	u.s	u.s	PROPN
cjal-3051	246	44	.	.	PROPN
cjal-3051	246	45	64	64	NUM
cjal-3051	246	46	since	since	SCONJ
cjal-3051	246	47	the	the	DET
cjal-3051	246	48	chinese	chinese	PROPN
cjal-3051	246	49	do	do	AUX
cjal-3051	246	50	appear	appear	VERB
cjal-3051	246	51	eager	eager	ADJ
cjal-3051	246	52	to	to	PART
cjal-3051	246	53	offer	offer	VERB
cjal-3051	246	54	other	other	ADJ
cjal-3051	246	55	types	type	NOUN
cjal-3051	246	56	of	of	ADP
cjal-3051	246	57	tax	tax	NOUN
cjal-3051	246	58	incentives	incentive	NOUN
cjal-3051	246	59	such	such	ADJ
cjal-3051	246	60	as	as	ADP
cjal-3051	246	61	tax	tax	NOUN
cjal-3051	246	62	holidays	holiday	NOUN
cjal-3051	246	63	,	,	PUNCT
cjal-3051	246	64	perhaps	perhaps	ADV
cjal-3051	246	65	they	they	PRON
cjal-3051	246	66	will	will	AUX
cjal-3051	246	67	consider	consider	VERB
cjal-3051	246	68	adoption	adoption	NOUN
cjal-3051	246	69	of	of	ADP
cjal-3051	246	70	depreciation	depreciation	NOUN
cjal-3051	246	71	and	and	CCONJ
cjal-3051	246	72	capital	capital	NOUN
cjal-3051	246	73	gains	gain	NOUN
cjal-3051	246	74	preferences	preference	NOUN
cjal-3051	246	75	as	as	ADV
cjal-3051	246	76	well	well	ADV
cjal-3051	246	77	.	.	PUNCT
cjal-3051	247	1	the	the	DET
cjal-3051	247	2	use	use	NOUN
cjal-3051	247	3	of	of	ADP
cjal-3051	247	4	other	other	ADJ
cjal-3051	247	5	tax	tax	NOUN
cjal-3051	247	6	incentives	incentive	NOUN
cjal-3051	247	7	,	,	PUNCT
cjal-3051	247	8	in	in	ADP
cjal-3051	247	9	conjunction	conjunction	NOUN
cjal-3051	247	10	with	with	ADP
cjal-3051	247	11	both	both	CCONJ
cjal-3051	247	12	joint	joint	ADJ
cjal-3051	247	13	ventures	venture	NOUN
cjal-3051	247	14	and	and	CCONJ
cjal-3051	247	15	foreign	foreign	ADJ
cjal-3051	247	16	enterprises	enterprise	NOUN
cjal-3051	247	17	,	,	PUNCT
cjal-3051	247	18	will	will	AUX
cjal-3051	247	19	be	be	AUX
cjal-3051	247	20	examined	examine	VERB
cjal-3051	247	21	more	more	ADV
cjal-3051	247	22	closely	closely	ADV
cjal-3051	247	23	in	in	ADP
cjal-3051	247	24	section	section	PROPN
cjal-3051	247	25	iii	iii	PROPN
cjal-3051	247	26	.	.	PUNCT
cjal-3051	248	1	d.	d.	PROPN
cjal-3051	248	2	the	the	DET
cjal-3051	248	3	foreign	foreign	ADJ
cjal-3051	248	4	enterprise	enterprise	NOUN
cjal-3051	248	5	income	income	NOUN
cjal-3051	248	6	tax	tax	NOUN
cjal-3051	248	7	the	the	DET
cjal-3051	248	8	foreign	foreign	ADJ
cjal-3051	248	9	enterprise	enterprise	NOUN
cjal-3051	248	10	income	income	NOUN
cjal-3051	248	11	tax	tax	NOUN
cjal-3051	248	12	law	law	NOUN
cjal-3051	248	13	applies	apply	VERB
cjal-3051	248	14	generally	generally	ADV
cjal-3051	248	15	to	to	ADP
cjal-3051	248	16	all	all	DET
cjal-3051	248	17	foreign	foreign	ADJ
cjal-3051	248	18	ventures	venture	NOUN
cjal-3051	248	19	,	,	PUNCT
cjal-3051	248	20	other	other	ADJ
cjal-3051	248	21	than	than	ADP
cjal-3051	248	22	joint	joint	ADJ
cjal-3051	248	23	equity	equity	NOUN
cjal-3051	248	24	ventures	venture	NOUN
cjal-3051	248	25	,	,	PUNCT
cjal-3051	248	26	doing	do	VERB
cjal-3051	248	27	business	business	NOUN
cjal-3051	248	28	in	in	ADP
cjal-3051	248	29	china.65	china.65	NOUN
cjal-3051	248	30	echoing	echo	VERB
cjal-3051	248	31	the	the	DET
cjal-3051	248	32	structure	structure	NOUN
cjal-3051	248	33	of	of	ADP
cjal-3051	248	34	the	the	DET
cjal-3051	248	35	individual	individual	ADJ
cjal-3051	248	36	tax	tax	NOUN
cjal-3051	248	37	,	,	PUNCT
cjal-3051	248	38	the	the	DET
cjal-3051	248	39	foreign	foreign	ADJ
cjal-3051	248	40	enterprise	enterprise	NOUN
cjal-3051	248	41	tax	tax	NOUN
cjal-3051	248	42	makes	make	VERB
cjal-3051	248	43	a	a	DET
cjal-3051	248	44	fundamental	fundamental	ADJ
cjal-3051	248	45	distinction	distinction	NOUN
cjal-3051	248	46	based	base	VERB
cjal-3051	248	47	on	on	ADP
cjal-3051	248	48	whether	whether	SCONJ
cjal-3051	248	49	a	a	DET
cjal-3051	248	50	57	57	NUM
cjal-3051	248	51	.	.	PUNCT
cjal-3051	248	52	iit	iit	PROPN
cjal-3051	248	53	reg	reg	PROPN
cjal-3051	248	54	.	.	PROPN
cjal-3051	248	55	,	,	PUNCT
cjal-3051	248	56	supra	supra	PROPN
cjal-3051	248	57	note	note	PROPN
cjal-3051	248	58	22	22	NUM
cjal-3051	248	59	,	,	PUNCT
cjal-3051	248	60	art	art	NOUN
cjal-3051	248	61	.	.	PUNCT
cjal-3051	249	1	5(2	5(2	NUM
cjal-3051	249	2	)	)	PUNCT
cjal-3051	249	3	.	.	PUNCT
cjal-3051	250	1	58	58	NUM
cjal-3051	250	2	.	.	PUNCT
cjal-3051	251	1	joint	joint	ADJ
cjal-3051	251	2	venture	venture	NOUN
cjal-3051	251	3	law	law	NOUN
cjal-3051	251	4	,	,	PUNCT
cjal-3051	251	5	supra	supra	PROPN
cjal-3051	251	6	note	note	NOUN
cjal-3051	251	7	41	41	NUM
cjal-3051	251	8	,	,	PUNCT
cjal-3051	251	9	art	art	NOUN
cjal-3051	251	10	.	.	PUNCT
cjal-3051	252	1	7	7	X
cjal-3051	252	2	.	.	X
cjal-3051	252	3	59	59	NUM
cjal-3051	252	4	.	.	PUNCT
cjal-3051	253	1	this	this	PRON
cjal-3051	253	2	is	be	AUX
cjal-3051	253	3	not	not	PART
cjal-3051	253	4	to	to	PART
cjal-3051	253	5	suggest	suggest	VERB
cjal-3051	253	6	that	that	SCONJ
cjal-3051	253	7	the	the	DET
cjal-3051	253	8	funds	fund	NOUN
cjal-3051	253	9	are	be	AUX
cjal-3051	253	10	adequate	adequate	ADJ
cjal-3051	253	11	for	for	ADP
cjal-3051	253	12	major	major	ADJ
cjal-3051	253	13	casualty	casualty	NOUN
cjal-3051	253	14	losses	loss	NOUN
cjal-3051	253	15	.	.	PUNCT
cjal-3051	254	1	they	they	PRON
cjal-3051	254	2	seem	seem	VERB
cjal-3051	254	3	more	more	ADV
cjal-3051	254	4	analogous	analogous	ADJ
cjal-3051	254	5	to	to	ADP
cjal-3051	254	6	bad	bad	ADJ
cjal-3051	254	7	debt	debt	NOUN
cjal-3051	254	8	reserves	reserve	NOUN
cjal-3051	254	9	held	hold	VERB
cjal-3051	254	10	by	by	ADP
cjal-3051	254	11	banks	bank	NOUN
cjal-3051	254	12	.	.	PUNCT
cjal-3051	255	1	60	60	NUM
cjal-3051	255	2	.	.	PUNCT
cjal-3051	256	1	gelatt	gelatt	NOUN
cjal-3051	256	2	,	,	PUNCT
cjal-3051	256	3	supra	supra	PROPN
cjal-3051	256	4	note	note	NOUN
cjal-3051	256	5	4	4	NUM
cjal-3051	256	6	,	,	PUNCT
cjal-3051	256	7	at	at	ADP
cjal-3051	256	8	454	454	NUM
cjal-3051	256	9	.	.	PUNCT
cjal-3051	256	10	61	61	NUM
cjal-3051	256	11	.	.	PUNCT
cjal-3051	257	1	jvt	jvt	VERB
cjal-3051	257	2	reg	reg	PROPN
cjal-3051	257	3	.	.	PUNCT
cjal-3051	258	1	,	,	PUNCT
cjal-3051	258	2	supra	supra	PROPN
cjal-3051	258	3	note	note	VERB
cjal-3051	258	4	50	50	NUM
cjal-3051	258	5	,	,	PUNCT
cjal-3051	258	6	art	art	NOUN
cjal-3051	258	7	.	.	PUNCT
cjal-3051	259	1	9(l	9(l	NUM
cjal-3051	259	2	)	)	PUNCT
cjal-3051	259	3	.	.	PUNCT
cjal-3051	260	1	62	62	NUM
cjal-3051	260	2	.	.	PUNCT
cjal-3051	261	1	i	i	PRON
cjal-3051	261	2	d.	d.	PROPN
cjal-3051	261	3	art	art	PROPN
cjal-3051	261	4	.	.	PUNCT
cjal-3051	262	1	12	12	NUM
cjal-3051	262	2	,	,	PUNCT
cjal-3051	262	3	f	f	PROPN
cjal-3051	262	4	2	2	NUM
cjal-3051	262	5	.	.	PROPN
cjal-3051	262	6	63	63	NUM
cjal-3051	262	7	.	.	PUNCT
cjal-3051	263	1	i	i	PRON
cjal-3051	263	2	d.	d.	PROPN
cjal-3051	263	3	art	art	PROPN
cjal-3051	263	4	.	.	PUNCT
cjal-3051	264	1	15	15	NUM
cjal-3051	264	2	.	.	NOUN
cjal-3051	264	3	64	64	NUM
cjal-3051	264	4	.	.	PUNCT
cjal-3051	265	1	in	in	ADP
cjal-3051	265	2	the	the	DET
cjal-3051	265	3	u.s	u.s	PROPN
cjal-3051	265	4	.	.	PROPN
cjal-3051	265	5	the	the	DET
cjal-3051	265	6	availability	availability	NOUN
cjal-3051	265	7	of	of	ADP
cjal-3051	265	8	such	such	ADJ
cjal-3051	265	9	incentives	incentive	NOUN
cjal-3051	265	10	has	have	AUX
cjal-3051	265	11	been	be	AUX
cjal-3051	265	12	reduced	reduce	VERB
cjal-3051	265	13	by	by	ADP
cjal-3051	265	14	the	the	DET
cjal-3051	265	15	tax	tax	NOUN
cjal-3051	265	16	reform	reform	NOUN
cjal-3051	265	17	act	act	NOUN
cjal-3051	265	18	of	of	ADP
cjal-3051	265	19	1986	1986	NUM
cjal-3051	265	20	.	.	PUNCT
cjal-3051	266	1	65	65	NUM
cjal-3051	266	2	.	.	PUNCT
cjal-3051	266	3	feit	feit	PROPN
cjal-3051	266	4	law	law	PROPN
cjal-3051	266	5	,	,	PUNCT
cjal-3051	266	6	supra	supra	PROPN
cjal-3051	266	7	note	note	NOUN
cjal-3051	266	8	4	4	NUM
cjal-3051	266	9	,	,	PUNCT
cjal-3051	266	10	art	art	NOUN
cjal-3051	266	11	.	.	PUNCT
cjal-3051	267	1	1	1	NUM
cjal-3051	267	2	.	.	NUM
cjal-3051	267	3	1987	1987	NUM
cjal-3051	267	4	]	]	PUNCT
cjal-3051	267	5	journal	journal	NOUN
cjal-3051	267	6	of	of	ADP
cjal-3051	267	7	chinese	chinese	ADJ
cjal-3051	267	8	law	law	NOUN
cjal-3051	267	9	foreign	foreign	ADJ
cjal-3051	267	10	enterprise	enterprise	NOUN
cjal-3051	267	11	has	have	VERB
cjal-3051	267	12	an	an	DET
cjal-3051	267	13	"	"	PUNCT
cjal-3051	267	14	establishment	establishment	NOUN
cjal-3051	267	15	"	"	PUNCT
cjal-3051	267	16	in	in	ADP
cjal-3051	267	17	china	china	PROPN
cjal-3051	267	18	.	.	PUNCT
cjal-3051	268	1	while	while	SCONJ
cjal-3051	268	2	the	the	DET
cjal-3051	268	3	foreign	foreign	ADJ
cjal-3051	268	4	enterprise	enterprise	NOUN
cjal-3051	268	5	tax	tax	NOUN
cjal-3051	268	6	parallels	parallel	VERB
cjal-3051	268	7	the	the	DET
cjal-3051	268	8	joint	joint	ADJ
cjal-3051	268	9	venture	venture	NOUN
cjal-3051	268	10	tax	tax	NOUN
cjal-3051	268	11	in	in	ADP
cjal-3051	268	12	basic	basic	ADJ
cjal-3051	268	13	features	feature	NOUN
cjal-3051	268	14	such	such	ADJ
cjal-3051	268	15	as	as	ADP
cjal-3051	268	16	calculation	calculation	NOUN
cjal-3051	268	17	of	of	ADP
cjal-3051	268	18	net	net	ADJ
cjal-3051	268	19	income	income	NOUN
cjal-3051	268	20	,	,	PUNCT
cjal-3051	268	21	depreciation	depreciation	NOUN
cjal-3051	268	22	and	and	CCONJ
cjal-3051	268	23	deductions	deduction	NOUN
cjal-3051	268	24	,	,	PUNCT
cjal-3051	268	25	it	it	PRON
cjal-3051	268	26	does	do	AUX
cjal-3051	268	27	raise	raise	VERB
cjal-3051	268	28	other	other	ADJ
cjal-3051	268	29	issues	issue	NOUN
cjal-3051	268	30	,	,	PUNCT
cjal-3051	268	31	such	such	ADJ
cjal-3051	268	32	as	as	ADP
cjal-3051	268	33	the	the	DET
cjal-3051	268	34	meaning	meaning	NOUN
cjal-3051	268	35	of	of	ADP
cjal-3051	268	36	"	"	PUNCT
cjal-3051	268	37	establishment	establishment	NOUN
cjal-3051	268	38	,	,	PUNCT
cjal-3051	268	39	"	"	PUNCT
cjal-3051	268	40	which	which	PRON
cjal-3051	268	41	may	may	AUX
cjal-3051	268	42	concern	concern	VERB
cjal-3051	268	43	u.s	u.s	PROPN
cjal-3051	268	44	.	.	PROPN
cjal-3051	268	45	investors	investor	NOUN
cjal-3051	268	46	.	.	PUNCT
cjal-3051	269	1	1	1	X
cjal-3051	269	2	.	.	X
cjal-3051	269	3	companies	company	NOUN
cjal-3051	269	4	with	with	ADP
cjal-3051	269	5	establishments	establishment	NOUN
cjal-3051	269	6	foreign	foreign	ADJ
cjal-3051	269	7	enterprises	enterprise	NOUN
cjal-3051	269	8	"	"	PUNCT
cjal-3051	269	9	which	which	PRON
cjal-3051	269	10	have	have	VERB
cjal-3051	269	11	establishments	establishment	NOUN
cjal-3051	269	12	in	in	ADP
cjal-3051	269	13	the	the	DET
cjal-3051	269	14	people	people	NOUN
cjal-3051	269	15	's	's	PART
cjal-3051	269	16	republic	republic	NOUN
cjal-3051	269	17	of	of	ADP
cjal-3051	269	18	china	china	PROPN
cjal-3051	269	19	engaged	engage	VERB
cjal-3051	269	20	in	in	ADP
cjal-3051	269	21	independent	independent	ADJ
cjal-3051	269	22	business	business	NOUN
cjal-3051	269	23	operation	operation	NOUN
cjal-3051	269	24	or	or	CCONJ
cjal-3051	269	25	cooperative	cooperative	ADJ
cjal-3051	269	26	production	production	NOUN
cjal-3051	269	27	or	or	CCONJ
cjal-3051	269	28	joint	joint	ADJ
cjal-3051	269	29	business	business	NOUN
cjal-3051	269	30	operation	operation	NOUN
cjal-3051	269	31	with	with	ADP
cjal-3051	269	32	chinese	chinese	ADJ
cjal-3051	269	33	enterprises	enterprise	NOUN
cjal-3051	269	34	"	"	PUNCT
cjal-3051	269	35	66	66	NUM
cjal-3051	269	36	are	be	AUX
cjal-3051	269	37	,	,	PUNCT
cjal-3051	269	38	like	like	ADP
cjal-3051	269	39	foreign	foreign	ADJ
cjal-3051	269	40	residents	resident	NOUN
cjal-3051	269	41	,	,	PUNCT
cjal-3051	269	42	subject	subject	ADJ
cjal-3051	269	43	to	to	ADP
cjal-3051	269	44	a	a	DET
cjal-3051	269	45	progressive	progressive	ADJ
cjal-3051	269	46	income	income	NOUN
cjal-3051	269	47	tax	tax	NOUN
cjal-3051	269	48	.	.	PUNCT
cjal-3051	270	1	the	the	DET
cjal-3051	270	2	rates	rate	NOUN
cjal-3051	270	3	range	range	VERB
cjal-3051	270	4	from	from	ADP
cjal-3051	270	5	20	20	NUM
cjal-3051	270	6	%	%	NOUN
cjal-3051	270	7	on	on	ADP
cjal-3051	270	8	annual	annual	ADJ
cjal-3051	270	9	income	income	NOUN
cjal-3051	270	10	under	under	ADP
cjal-3051	270	11	250,000	250,000	NUM
cjal-3051	270	12	yuan	yuan	NOUN
cjal-3051	270	13	to	to	ADP
cjal-3051	270	14	40	40	NUM
cjal-3051	270	15	%	%	NOUN
cjal-3051	270	16	on	on	ADP
cjal-3051	270	17	annual	annual	ADJ
cjal-3051	270	18	income	income	NOUN
cjal-3051	270	19	exceeding	exceed	VERB
cjal-3051	270	20	1,000,000	1,000,000	NUM
cjal-3051	270	21	yuan.67	yuan.67	NOUN
cjal-3051	270	22	unlike	unlike	ADP
cjal-3051	270	23	joint	joint	ADJ
cjal-3051	270	24	ventures	venture	NOUN
cjal-3051	270	25	,	,	PUNCT
cjal-3051	270	26	foreign	foreign	ADJ
cjal-3051	270	27	enterprises	enterprise	NOUN
cjal-3051	270	28	with	with	ADP
cjal-3051	270	29	establishments	establishment	NOUN
cjal-3051	270	30	are	be	AUX
cjal-3051	270	31	also	also	ADV
cjal-3051	270	32	subject	subject	ADJ
cjal-3051	270	33	to	to	ADP
cjal-3051	270	34	a	a	DET
cjal-3051	270	35	local	local	ADJ
cjal-3051	270	36	10	10	NUM
cjal-3051	270	37	%	%	NOUN
cjal-3051	270	38	tax	tax	NOUN
cjal-3051	270	39	on	on	ADP
cjal-3051	270	40	income	income	NOUN
cjal-3051	270	41	,	,	PUNCT
cjal-3051	270	42	although	although	SCONJ
cjal-3051	270	43	the	the	DET
cjal-3051	270	44	local	local	ADJ
cjal-3051	270	45	tax	tax	NOUN
cjal-3051	270	46	may	may	AUX
cjal-3051	270	47	be	be	AUX
cjal-3051	270	48	reduced	reduce	VERB
cjal-3051	270	49	or	or	CCONJ
cjal-3051	270	50	eliminated	eliminate	VERB
cjal-3051	270	51	in	in	ADP
cjal-3051	270	52	some	some	DET
cjal-3051	270	53	cases.68	cases.68	NOUN
cjal-3051	270	54	(	(	PUNCT
cjal-3051	270	55	the	the	DET
cjal-3051	270	56	local	local	ADJ
cjal-3051	270	57	tax	tax	NOUN
cjal-3051	270	58	is	be	AUX
cjal-3051	270	59	calculated	calculate	VERB
cjal-3051	270	60	as	as	ADP
cjal-3051	270	61	10	10	NUM
cjal-3051	270	62	%	%	NOUN
cjal-3051	270	63	of	of	ADP
cjal-3051	270	64	income	income	NOUN
cjal-3051	270	65	before	before	ADP
cjal-3051	270	66	application	application	NOUN
cjal-3051	270	67	of	of	ADP
cjal-3051	270	68	the	the	DET
cjal-3051	270	69	national	national	ADJ
cjal-3051	270	70	tax.69	tax.69	NOUN
cjal-3051	270	71	)	)	PUNCT
cjal-3051	271	1	certain	certain	ADJ
cjal-3051	271	2	foreign	foreign	ADJ
cjal-3051	271	3	enterprises	enterprise	NOUN
cjal-3051	271	4	engaging	engage	VERB
cjal-3051	271	5	in	in	ADP
cjal-3051	271	6	"	"	PUNCT
cjal-3051	271	7	low	low	ADJ
cjal-3051	271	8	profit	profit	NOUN
cjal-3051	271	9	occupations	occupation	NOUN
cjal-3051	271	10	,	,	PUNCT
cjal-3051	271	11	"	"	PUNCT
cjal-3051	271	12	such	such	ADJ
cjal-3051	271	13	as	as	ADP
cjal-3051	271	14	farming	farming	NOUN
cjal-3051	271	15	,	,	PUNCT
cjal-3051	271	16	forestry	forestry	NOUN
cjal-3051	271	17	and	and	CCONJ
cjal-3051	271	18	animal	animal	NOUN
cjal-3051	271	19	husbandry	husbandry	NOUN
cjal-3051	271	20	,	,	PUNCT
cjal-3051	271	21	may	may	AUX
cjal-3051	271	22	also	also	ADV
cjal-3051	271	23	apply	apply	VERB
cjal-3051	271	24	for	for	ADP
cjal-3051	271	25	limited	limited	ADJ
cjal-3051	271	26	national	national	ADJ
cjal-3051	271	27	tax	tax	NOUN
cjal-3051	271	28	reductions	reduction	NOUN
cjal-3051	271	29	and	and	CCONJ
cjal-3051	271	30	exemptions.7	exemptions.7	NOUN
cjal-3051	271	31	0	0	NUM
cjal-3051	271	32	one	one	NUM
cjal-3051	271	33	unusual	unusual	ADJ
cjal-3051	271	34	feature	feature	NOUN
cjal-3051	271	35	of	of	ADP
cjal-3051	271	36	the	the	DET
cjal-3051	271	37	foreign	foreign	ADJ
cjal-3051	271	38	enterprise	enterprise	NOUN
cjal-3051	271	39	tax	tax	NOUN
cjal-3051	271	40	law	law	NOUN
cjal-3051	271	41	is	be	AUX
cjal-3051	271	42	the	the	DET
cjal-3051	271	43	treatment	treatment	NOUN
cjal-3051	271	44	of	of	ADP
cjal-3051	271	45	those	those	DET
cjal-3051	271	46	enterprises	enterprise	NOUN
cjal-3051	271	47	which	which	PRON
cjal-3051	271	48	can	can	AUX
cjal-3051	271	49	not	not	PART
cjal-3051	271	50	document	document	VERB
cjal-3051	271	51	their	their	PRON
cjal-3051	271	52	taxable	taxable	ADJ
cjal-3051	271	53	income	income	NOUN
cjal-3051	271	54	.	.	PUNCT
cjal-3051	272	1	in	in	ADP
cjal-3051	272	2	such	such	ADJ
cjal-3051	272	3	cases	case	NOUN
cjal-3051	272	4	,	,	PUNCT
cjal-3051	272	5	the	the	DET
cjal-3051	272	6	tax	tax	NOUN
cjal-3051	272	7	authorities	authority	NOUN
cjal-3051	272	8	will	will	AUX
cjal-3051	272	9	impute	impute	VERB
cjal-3051	272	10	profit	profit	NOUN
cjal-3051	272	11	based	base	VERB
cjal-3051	272	12	on	on	ADP
cjal-3051	272	13	that	that	PRON
cjal-3051	272	14	of	of	ADP
cjal-3051	272	15	"	"	PUNCT
cjal-3051	272	16	other	other	ADJ
cjal-3051	272	17	enterprises	enterprise	NOUN
cjal-3051	272	18	of	of	ADP
cjal-3051	272	19	the	the	DET
cjal-3051	272	20	same	same	ADJ
cjal-3051	272	21	or	or	CCONJ
cjal-3051	272	22	similar	similar	ADJ
cjal-3051	272	23	trade	trade	NOUN
cjal-3051	272	24	,	,	PUNCT
cjal-3051	272	25	'	'	PUNCT
cjal-3051	272	26	7	7	NUM
cjal-3051	272	27	1	1	NUM
cjal-3051	272	28	and	and	CCONJ
cjal-3051	272	29	tax	tax	VERB
cjal-3051	272	30	it	it	PRON
cjal-3051	272	31	according	accord	VERB
cjal-3051	272	32	to	to	ADP
cjal-3051	272	33	the	the	DET
cjal-3051	272	34	regular	regular	ADJ
cjal-3051	272	35	schedule	schedule	NOUN
cjal-3051	272	36	.	.	PUNCT
cjal-3051	273	1	presumably	presumably	ADV
cjal-3051	273	2	this	this	DET
cjal-3051	273	3	provision	provision	NOUN
cjal-3051	273	4	helps	helps	AUX
cjal-3051	273	5	prevent	prevent	VERB
cjal-3051	273	6	tax	tax	NOUN
cjal-3051	273	7	evasion	evasion	NOUN
cjal-3051	273	8	,	,	PUNCT
cjal-3051	273	9	and	and	CCONJ
cjal-3051	273	10	encourages	encourage	VERB
cjal-3051	273	11	accurate	accurate	ADJ
cjal-3051	273	12	financial	financial	ADJ
cjal-3051	273	13	accounting	accounting	NOUN
cjal-3051	273	14	.	.	PUNCT
cjal-3051	274	1	the	the	DET
cjal-3051	274	2	law	law	NOUN
cjal-3051	274	3	does	do	AUX
cjal-3051	274	4	not	not	PART
cjal-3051	274	5	state	state	VERB
cjal-3051	274	6	whether	whether	SCONJ
cjal-3051	274	7	foreign	foreign	ADJ
cjal-3051	274	8	companies	company	NOUN
cjal-3051	274	9	with	with	ADP
cjal-3051	274	10	establishments	establishment	NOUN
cjal-3051	274	11	will	will	AUX
cjal-3051	274	12	be	be	AUX
cjal-3051	274	13	taxable	taxable	ADJ
cjal-3051	274	14	on	on	ADP
cjal-3051	274	15	their	their	PRON
cjal-3051	274	16	worldwide	worldwide	ADJ
cjal-3051	274	17	income	income	NOUN
cjal-3051	274	18	or	or	CCONJ
cjal-3051	274	19	just	just	ADV
cjal-3051	274	20	on	on	ADP
cjal-3051	274	21	chinesesource	chinesesource	NOUN
cjal-3051	274	22	income	income	NOUN
cjal-3051	274	23	.	.	PUNCT
cjal-3051	275	1	72	72	NUM
cjal-3051	275	2	this	this	PRON
cjal-3051	275	3	may	may	AUX
cjal-3051	275	4	represent	represent	VERB
cjal-3051	275	5	a	a	DET
cjal-3051	275	6	desire	desire	NOUN
cjal-3051	275	7	to	to	PART
cjal-3051	275	8	preserve	preserve	VERB
cjal-3051	275	9	flexibility	flexibility	NOUN
cjal-3051	275	10	in	in	ADP
cjal-3051	275	11	the	the	DET
cjal-3051	275	12	tax	tax	NOUN
cjal-3051	275	13	law	law	NOUN
cjal-3051	275	14	so	so	SCONJ
cjal-3051	275	15	it	it	PRON
cjal-3051	275	16	can	can	AUX
cjal-3051	275	17	accommodate	accommodate	VERB
cjal-3051	275	18	a	a	DET
cjal-3051	275	19	wide	wide	ADJ
cjal-3051	275	20	variety	variety	NOUN
cjal-3051	275	21	of	of	ADP
cjal-3051	275	22	foreign	foreign	ADJ
cjal-3051	275	23	corporate	corporate	ADJ
cjal-3051	275	24	structures	structure	NOUN
cjal-3051	275	25	.	.	PUNCT
cjal-3051	276	1	the	the	DET
cjal-3051	276	2	immediate	immediate	ADJ
cjal-3051	276	3	advantage	advantage	NOUN
cjal-3051	276	4	of	of	ADP
cjal-3051	276	5	the	the	DET
cjal-3051	276	6	flexibility	flexibility	NOUN
cjal-3051	276	7	to	to	ADP
cjal-3051	276	8	the	the	DET
cjal-3051	276	9	chinese	chinese	ADJ
cjal-3051	276	10	66	66	NUM
cjal-3051	276	11	.	.	PUNCT
cjal-3051	277	1	i	i	PRON
cjal-3051	277	2	d.	d.	PROPN
cjal-3051	277	3	art	art	PROPN
cjal-3051	277	4	.	.	PUNCT
cjal-3051	278	1	1	1	NUM
cjal-3051	278	2	.	.	NUM
cjal-3051	278	3	67	67	NUM
cjal-3051	278	4	.	.	PUNCT
cjal-3051	279	1	i	i	PRON
cjal-3051	279	2	d.	d.	PROPN
cjal-3051	279	3	art	art	PROPN
cjal-3051	279	4	.	.	PUNCT
cjal-3051	280	1	3	3	X
cjal-3051	280	2	.	.	X
cjal-3051	280	3	this	this	PRON
cjal-3051	280	4	compares	compare	VERB
cjal-3051	280	5	with	with	ADP
cjal-3051	280	6	a	a	DET
cjal-3051	280	7	new	new	ADJ
cjal-3051	280	8	u.s	u.s	PROPN
cjal-3051	280	9	.	.	PROPN
cjal-3051	280	10	top	top	ADJ
cjal-3051	280	11	corporate	corporate	ADJ
cjal-3051	280	12	tax	tax	NOUN
cjal-3051	280	13	rate	rate	NOUN
cjal-3051	280	14	of	of	ADP
cjal-3051	280	15	34	34	NUM
cjal-3051	280	16	%	%	NOUN
cjal-3051	280	17	,	,	PUNCT
cjal-3051	280	18	to	to	PART
cjal-3051	280	19	take	take	VERB
cjal-3051	280	20	effect	effect	NOUN
cjal-3051	280	21	after	after	ADP
cjal-3051	280	22	1987	1987	NUM
cjal-3051	280	23	.	.	PUNCT
cjal-3051	281	1	i.r.c	i.r.c	NOUN
cjal-3051	281	2	.	.	PUNCT
cjal-3051	282	1	§	§	PROPN
cjal-3051	282	2	601	601	NUM
cjal-3051	282	3	(	(	PUNCT
cjal-3051	282	4	1986	1986	NUM
cjal-3051	282	5	)	)	PUNCT
cjal-3051	282	6	;	;	PUNCT
cjal-3051	282	7	n.y	n.y	PROPN
cjal-3051	282	8	.	.	PROPN
cjal-3051	282	9	times	times	PROPN
cjal-3051	282	10	,	,	PUNCT
cjal-3051	282	11	sept	sept	PROPN
cjal-3051	282	12	.	.	PROPN
cjal-3051	282	13	28	28	NUM
cjal-3051	282	14	,	,	PUNCT
cjal-3051	282	15	1986	1986	NUM
cjal-3051	282	16	,	,	PUNCT
cjal-3051	282	17	at	at	ADP
cjal-3051	282	18	a34	a34	NOUN
cjal-3051	282	19	,	,	PUNCT
cjal-3051	282	20	col	col	PROPN
cjal-3051	282	21	.	.	PROPN
cjal-3051	282	22	3	3	NUM
cjal-3051	282	23	.	.	NUM
cjal-3051	282	24	68	68	NUM
cjal-3051	282	25	.	.	PUNCT
cjal-3051	283	1	i	i	PRON
cjal-3051	283	2	d.	d.	PROPN
cjal-3051	283	3	art	art	PROPN
cjal-3051	283	4	.	.	PUNCT
cjal-3051	284	1	4	4	X
cjal-3051	284	2	.	.	X
cjal-3051	284	3	article	article	NOUN
cjal-3051	284	4	4	4	NUM
cjal-3051	284	5	provides	provide	VERB
cjal-3051	284	6	,	,	PUNCT
cjal-3051	284	7	in	in	ADP
cjal-3051	284	8	part	part	NOUN
cjal-3051	284	9	:	:	PUNCT
cjal-3051	284	10	"	"	PUNCT
cjal-3051	284	11	where	where	SCONJ
cjal-3051	284	12	a	a	DET
cjal-3051	284	13	foreign	foreign	ADJ
cjal-3051	284	14	enterprise	enterprise	NOUN
cjal-3051	284	15	needs	need	VERB
cjal-3051	284	16	reduction	reduction	NOUN
cjal-3051	284	17	in	in	ADP
cjal-3051	284	18	or	or	CCONJ
cjal-3051	284	19	exemption	exemption	NOUN
cjal-3051	284	20	from	from	ADP
cjal-3051	284	21	local	local	ADJ
cjal-3051	284	22	income	income	NOUN
cjal-3051	284	23	tax	tax	NOUN
cjal-3051	284	24	on	on	ADP
cjal-3051	284	25	account	account	NOUN
cjal-3051	284	26	of	of	ADP
cjal-3051	284	27	the	the	DET
cjal-3051	284	28	small	small	ADJ
cjal-3051	284	29	scale	scale	NOUN
cjal-3051	284	30	of	of	ADP
cjal-3051	284	31	its	its	PRON
cjal-3051	284	32	production	production	NOUN
cjal-3051	284	33	or	or	CCONJ
cjal-3051	284	34	business	business	NOUN
cjal-3051	284	35	,	,	PUNCT
cjal-3051	284	36	or	or	CCONJ
cjal-3051	284	37	its	its	PRON
cjal-3051	284	38	rate	rate	NOUN
cjal-3051	284	39	of	of	ADP
cjal-3051	284	40	profit	profit	NOUN
cjal-3051	284	41	,	,	PUNCT
cjal-3051	284	42	this	this	PRON
cjal-3051	284	43	shall	shall	AUX
cjal-3051	284	44	be	be	AUX
cjal-3051	284	45	decided	decide	VERB
cjal-3051	284	46	by	by	ADP
cjal-3051	284	47	the	the	DET
cjal-3051	284	48	people	people	NOUN
cjal-3051	284	49	's	's	PART
cjal-3051	284	50	government	government	NOUN
cjal-3051	284	51	of	of	ADP
cjal-3051	284	52	the	the	DET
cjal-3051	284	53	province	province	NOUN
cjal-3051	284	54	,	,	PUNCT
cjal-3051	284	55	municipality	municipality	NOUN
cjal-3051	284	56	or	or	CCONJ
cjal-3051	284	57	autonomous	autonomous	ADJ
cjal-3051	284	58	region	region	NOUN
cjal-3051	284	59	in	in	ADP
cjal-3051	284	60	which	which	PRON
cjal-3051	284	61	the	the	DET
cjal-3051	284	62	enterprise	enterprise	NOUN
cjal-3051	284	63	is	be	AUX
cjal-3051	284	64	located	locate	VERB
cjal-3051	284	65	.	.	PUNCT
cjal-3051	284	66	"	"	PUNCT
cjal-3051	285	1	69	69	NUM
cjal-3051	285	2	.	.	PUNCT
cjal-3051	286	1	detailed	detailed	ADJ
cjal-3051	286	2	rules	rule	NOUN
cjal-3051	286	3	and	and	CCONJ
cjal-3051	286	4	regulations	regulation	NOUN
cjal-3051	286	5	for	for	ADP
cjal-3051	286	6	the	the	DET
cjal-3051	286	7	implementation	implementation	NOUN
cjal-3051	286	8	of	of	ADP
cjal-3051	286	9	the	the	DET
cjal-3051	286	10	foreign	foreign	ADJ
cjal-3051	286	11	enterprise	enterprise	NOUN
cjal-3051	286	12	income	income	NOUN
cjal-3051	286	13	tax	tax	NOUN
cjal-3051	286	14	law	law	NOUN
cjal-3051	286	15	[	[	X
cjal-3051	286	16	hereinafter	hereinafter	NOUN
cjal-3051	286	17	feit	feit	NOUN
cjal-3051	286	18	reg	reg	PROPN
cjal-3051	286	19	.	.	PUNCT
cjal-3051	286	20	]	]	X
cjal-3051	287	1	(	(	PUNCT
cjal-3051	287	2	zhonghua	zhonghua	PROPN
cjal-3051	287	3	renmin	renmin	PROPN
cjal-3051	287	4	gongheguo	gongheguo	PROPN
cjal-3051	287	5	waiguo	waiguo	PROPN
cjal-3051	287	6	qiye	qiye	PROPN
cjal-3051	287	7	suode	suode	PROPN
cjal-3051	287	8	shui	shui	PROPN
cjal-3051	287	9	fa	fa	PROPN
cjal-3051	287	10	shishi	shishi	PROPN
cjal-3051	287	11	xize	xize	PROPN
cjal-3051	287	12	)	)	PUNCT
cjal-3051	287	13	(	(	PUNCT
cjal-3051	287	14	feb	feb	X
cjal-3051	287	15	.	.	PROPN
cjal-3051	287	16	7	7	NUM
cjal-3051	287	17	,	,	PUNCT
cjal-3051	287	18	1982	1982	NUM
cjal-3051	287	19	)	)	PUNCT
cjal-3051	287	20	,	,	PUNCT
cjal-3051	287	21	art	art	NOUN
cjal-3051	287	22	.	.	PUNCT
cjal-3051	287	23	5	5	NUM
cjal-3051	287	24	(	(	PUNCT
cjal-3051	287	25	trans	trans	PROPN
cjal-3051	287	26	.	.	PUNCT
cjal-3051	288	1	tiap	tiap	PROPN
cjal-3051	288	2	,	,	PUNCT
cjal-3051	288	3	supra	supra	PROPN
cjal-3051	288	4	note	note	NOUN
cjal-3051	288	5	2	2	NUM
cjal-3051	288	6	,	,	PUNCT
cjal-3051	288	7	app	app	PROPN
cjal-3051	288	8	.	.	NOUN
cjal-3051	288	9	4(b	4(b	NUM
cjal-3051	288	10	)	)	PUNCT
cjal-3051	288	11	)	)	PUNCT
cjal-3051	288	12	.	.	PUNCT
cjal-3051	289	1	70	70	NUM
cjal-3051	289	2	.	.	X
cjal-3051	289	3	feit	feit	PROPN
cjal-3051	289	4	law	law	PROPN
cjal-3051	289	5	,	,	PUNCT
cjal-3051	289	6	supra	supra	PROPN
cjal-3051	289	7	note	note	NOUN
cjal-3051	289	8	4	4	NUM
cjal-3051	289	9	,	,	PUNCT
cjal-3051	289	10	art	art	NOUN
cjal-3051	289	11	.	.	PUNCT
cjal-3051	290	1	5	5	NUM
cjal-3051	290	2	.	.	X
cjal-3051	290	3	71	71	NUM
cjal-3051	290	4	.	.	PUNCT
cjal-3051	291	1	feit	feit	PROPN
cjal-3051	291	2	reg	reg	PROPN
cjal-3051	291	3	.	.	PUNCT
cjal-3051	292	1	,	,	PUNCT
cjal-3051	292	2	supra	supra	PROPN
cjal-3051	292	3	note	note	NOUN
cjal-3051	292	4	69	69	NUM
cjal-3051	292	5	,	,	PUNCT
cjal-3051	292	6	art	art	NOUN
cjal-3051	292	7	.	.	PUNCT
cjal-3051	293	1	24	24	NUM
cjal-3051	293	2	;	;	PUNCT
cjal-3051	293	3	gelatt	gelatt	NOUN
cjal-3051	293	4	,	,	PUNCT
cjal-3051	293	5	supra	supra	PROPN
cjal-3051	293	6	note	note	NOUN
cjal-3051	293	7	4	4	NUM
cjal-3051	293	8	,	,	PUNCT
cjal-3051	293	9	at	at	ADP
cjal-3051	293	10	465	465	NUM
cjal-3051	293	11	.	.	PUNCT
cjal-3051	294	1	72	72	NUM
cjal-3051	294	2	.	.	PUNCT
cjal-3051	295	1	gelatt	gelatt	NOUN
cjal-3051	295	2	,	,	PUNCT
cjal-3051	295	3	supra	supra	PROPN
cjal-3051	295	4	note	note	NOUN
cjal-3051	295	5	4	4	NUM
cjal-3051	295	6	,	,	PUNCT
cjal-3051	295	7	at	at	ADP
cjal-3051	295	8	465	465	NUM
cjal-3051	295	9	.	.	PUNCT
cjal-3051	296	1	update	update	NOUN
cjal-3051	296	2	on	on	ADP
cjal-3051	296	3	taxation	taxation	NOUN
cjal-3051	296	4	is	be	AUX
cjal-3051	296	5	that	that	SCONJ
cjal-3051	296	6	they	they	PRON
cjal-3051	296	7	can	can	AUX
cjal-3051	296	8	,	,	PUNCT
cjal-3051	296	9	for	for	ADP
cjal-3051	296	10	example	example	NOUN
cjal-3051	296	11	,	,	PUNCT
cjal-3051	296	12	tax	tax	NOUN
cjal-3051	296	13	chinese	chinese	ADJ
cjal-3051	296	14	subsidiaries	subsidiary	NOUN
cjal-3051	296	15	of	of	ADP
cjal-3051	296	16	foreign	foreign	ADJ
cjal-3051	296	17	corporations	corporation	NOUN
cjal-3051	296	18	on	on	ADP
cjal-3051	296	19	worldwide	worldwide	ADJ
cjal-3051	296	20	income	income	NOUN
cjal-3051	296	21	(	(	PUNCT
cjal-3051	296	22	since	since	SCONJ
cjal-3051	296	23	they	they	PRON
cjal-3051	296	24	,	,	PUNCT
cjal-3051	296	25	like	like	ADP
cjal-3051	296	26	joint	joint	ADJ
cjal-3051	296	27	ventures	venture	NOUN
cjal-3051	296	28	,	,	PUNCT
cjal-3051	296	29	would	would	AUX
cjal-3051	296	30	be	be	AUX
cjal-3051	296	31	incorporated	incorporate	VERB
cjal-3051	296	32	in	in	ADP
cjal-3051	296	33	china	china	PROPN
cjal-3051	296	34	)	)	PUNCT
cjal-3051	296	35	,	,	PUNCT
cjal-3051	296	36	while	while	SCONJ
cjal-3051	296	37	only	only	ADV
cjal-3051	296	38	taxing	tax	VERB
cjal-3051	296	39	a	a	DET
cjal-3051	296	40	division	division	NOUN
cjal-3051	296	41	or	or	CCONJ
cjal-3051	296	42	branch	branch	NOUN
cjal-3051	296	43	of	of	ADP
cjal-3051	296	44	a	a	DET
cjal-3051	296	45	foreign	foreign	ADJ
cjal-3051	296	46	corporation	corporation	NOUN
cjal-3051	296	47	on	on	ADP
cjal-3051	296	48	its	its	PRON
cjal-3051	296	49	chinese	chinese	ADJ
cjal-3051	296	50	-	-	PUNCT
cjal-3051	296	51	source	source	NOUN
cjal-3051	296	52	income.7	income.7	NOUN
cjal-3051	296	53	evidence	evidence	NOUN
cjal-3051	296	54	of	of	ADP
cjal-3051	296	55	increasing	increase	VERB
cjal-3051	296	56	chinese	chinese	ADJ
cjal-3051	296	57	tax	tax	NOUN
cjal-3051	296	58	law	law	NOUN
cjal-3051	296	59	sophistication	sophistication	NOUN
cjal-3051	296	60	can	can	AUX
cjal-3051	296	61	be	be	AUX
cjal-3051	296	62	found	find	VERB
cjal-3051	296	63	in	in	ADP
cjal-3051	296	64	the	the	DET
cjal-3051	296	65	deductibility	deductibility	NOUN
cjal-3051	296	66	of	of	ADP
cjal-3051	296	67	interest	interest	NOUN
cjal-3051	296	68	payments	payment	NOUN
cjal-3051	296	69	,	,	PUNCT
cjal-3051	296	70	and	and	CCONJ
cjal-3051	296	71	of	of	ADP
cjal-3051	296	72	certain	certain	ADJ
cjal-3051	296	73	payments	payment	NOUN
cjal-3051	296	74	made	make	VERB
cjal-3051	296	75	by	by	ADP
cjal-3051	296	76	foreign	foreign	ADJ
cjal-3051	296	77	operations	operation	NOUN
cjal-3051	296	78	in	in	ADP
cjal-3051	296	79	china	china	PROPN
cjal-3051	296	80	to	to	ADP
cjal-3051	296	81	their	their	PRON
cjal-3051	296	82	home	home	NOUN
cjal-3051	296	83	offices	office	NOUN
cjal-3051	296	84	,	,	PUNCT
cjal-3051	296	85	under	under	ADP
cjal-3051	296	86	the	the	DET
cjal-3051	296	87	foreign	foreign	ADJ
cjal-3051	296	88	enterprise	enterprise	NOUN
cjal-3051	296	89	tax	tax	NOUN
cjal-3051	296	90	law	law	NOUN
cjal-3051	296	91	.	.	PUNCT
cjal-3051	297	1	the	the	DET
cjal-3051	297	2	chinese	chinese	PROPN
cjal-3051	297	3	show	show	VERB
cjal-3051	297	4	an	an	DET
cjal-3051	297	5	awareness	awareness	NOUN
cjal-3051	297	6	of	of	ADP
cjal-3051	297	7	and	and	CCONJ
cjal-3051	297	8	willingness	willingness	NOUN
cjal-3051	297	9	to	to	PART
cjal-3051	297	10	provide	provide	VERB
cjal-3051	297	11	for	for	ADP
cjal-3051	297	12	bona	bona	ADJ
cjal-3051	297	13	fide	fide	ADJ
cjal-3051	297	14	interest	interest	NOUN
cjal-3051	297	15	payments	payment	NOUN
cjal-3051	297	16	,	,	PUNCT
cjal-3051	297	17	but	but	CCONJ
cjal-3051	297	18	the	the	DET
cjal-3051	297	19	law	law	NOUN
cjal-3051	297	20	denies	deny	VERB
cjal-3051	297	21	a	a	DET
cjal-3051	297	22	deduction	deduction	NOUN
cjal-3051	297	23	for	for	ADP
cjal-3051	297	24	anything	anything	PRON
cjal-3051	297	25	resembling	resemble	VERB
cjal-3051	297	26	disguised	disguised	ADJ
cjal-3051	297	27	dividends	dividend	NOUN
cjal-3051	297	28	.	.	PUNCT
cjal-3051	298	1	in	in	ADP
cjal-3051	298	2	contrast	contrast	NOUN
cjal-3051	298	3	to	to	ADP
cjal-3051	298	4	the	the	DET
cjal-3051	298	5	joint	joint	ADJ
cjal-3051	298	6	venture	venture	NOUN
cjal-3051	298	7	tax	tax	NOUN
cjal-3051	298	8	law,74	law,74	NOUN
cjal-3051	298	9	the	the	DET
cjal-3051	298	10	foreign	foreign	ADJ
cjal-3051	298	11	enterprise	enterprise	NOUN
cjal-3051	298	12	tax	tax	NOUN
cjal-3051	298	13	explicitly	explicitly	ADV
cjal-3051	298	14	provides	provide	VERB
cjal-3051	298	15	for	for	ADP
cjal-3051	298	16	deduction	deduction	NOUN
cjal-3051	298	17	of	of	ADP
cjal-3051	298	18	interest	interest	NOUN
cjal-3051	298	19	paid	pay	VERB
cjal-3051	298	20	on	on	ADP
cjal-3051	298	21	debt	debt	NOUN
cjal-3051	298	22	,	,	PUNCT
cjal-3051	298	23	if	if	SCONJ
cjal-3051	298	24	rates	rate	NOUN
cjal-3051	298	25	are	be	AUX
cjal-3051	298	26	"	"	PUNCT
cjal-3051	298	27	reasonable	reasonable	ADJ
cjal-3051	298	28	,	,	PUNCT
cjal-3051	298	29	"	"	PUNCT
cjal-3051	298	30	and	and	CCONJ
cjal-3051	298	31	the	the	DET
cjal-3051	298	32	terms	term	NOUN
cjal-3051	298	33	documented	document	VERB
cjal-3051	298	34	and	and	CCONJ
cjal-3051	298	35	"	"	PUNCT
cjal-3051	298	36	normal	normal	ADJ
cjal-3051	298	37	.	.	PUNCT
cjal-3051	299	1	"75	"75	PRON
cjal-3051	299	2	similarly	similarly	ADV
cjal-3051	299	3	,	,	PUNCT
cjal-3051	299	4	the	the	DET
cjal-3051	299	5	law	law	NOUN
cjal-3051	299	6	provides	provide	VERB
cjal-3051	299	7	that	that	SCONJ
cjal-3051	299	8	"	"	PUNCT
cjal-3051	299	9	reasonable	reasonable	ADJ
cjal-3051	299	10	overhead	overhead	ADJ
cjal-3051	299	11	expenses	expense	NOUN
cjal-3051	299	12	...	...	PUNCT
cjal-3051	299	13	that	that	PRON
cjal-3051	299	14	are	be	AUX
cjal-3051	299	15	relevant	relevant	ADJ
cjal-3051	299	16	to	to	ADP
cjal-3051	299	17	production	production	NOUN
cjal-3051	299	18	and	and	CCONJ
cjal-3051	299	19	operation	operation	NOUN
cjal-3051	299	20	"	"	PUNCT
cjal-3051	299	21	and	and	CCONJ
cjal-3051	299	22	other	other	ADJ
cjal-3051	299	23	legitimate	legitimate	ADJ
cjal-3051	299	24	payments	payment	NOUN
cjal-3051	299	25	to	to	PART
cjal-3051	299	26	head	head	VERB
cjal-3051	299	27	offices	office	NOUN
cjal-3051	299	28	abroad	abroad	ADV
cjal-3051	299	29	are	be	AUX
cjal-3051	299	30	deductible	deductible	ADJ
cjal-3051	299	31	if	if	SCONJ
cjal-3051	299	32	properly	properly	ADV
cjal-3051	299	33	documented.76	documented.76	VERB
cjal-3051	299	34	hence	hence	ADV
cjal-3051	299	35	,	,	PUNCT
cjal-3051	299	36	these	these	DET
cjal-3051	299	37	provisions	provision	NOUN
cjal-3051	299	38	should	should	AUX
cjal-3051	299	39	allow	allow	VERB
cjal-3051	299	40	a	a	DET
cjal-3051	299	41	deduction	deduction	NOUN
cjal-3051	299	42	for	for	ADP
cjal-3051	299	43	real	real	ADJ
cjal-3051	299	44	business	business	NOUN
cjal-3051	299	45	costs	cost	NOUN
cjal-3051	299	46	,	,	PUNCT
cjal-3051	299	47	while	while	SCONJ
cjal-3051	299	48	preventing	prevent	VERB
cjal-3051	299	49	disguised	disguised	ADJ
cjal-3051	299	50	dividends	dividend	NOUN
cjal-3051	299	51	from	from	ADP
cjal-3051	299	52	being	be	AUX
cjal-3051	299	53	expatriated	expatriated	ADJ
cjal-3051	299	54	tax	tax	NOUN
cjal-3051	299	55	-	-	PUNCT
cjal-3051	299	56	free	free	ADJ
cjal-3051	299	57	.	.	PUNCT
cjal-3051	300	1	2	2	X
cjal-3051	300	2	.	.	X
cjal-3051	300	3	companies	company	NOUN
cjal-3051	300	4	without	without	ADP
cjal-3051	300	5	an	an	DET
cjal-3051	300	6	establishment	establishment	NOUN
cjal-3051	300	7	foreign	foreign	ADJ
cjal-3051	300	8	enterprises	enterprise	NOUN
cjal-3051	300	9	without	without	ADP
cjal-3051	300	10	an	an	DET
cjal-3051	300	11	"	"	PUNCT
cjal-3051	300	12	establishment	establishment	NOUN
cjal-3051	300	13	"	"	PUNCT
cjal-3051	300	14	in	in	ADP
cjal-3051	300	15	china	china	PROPN
cjal-3051	300	16	are	be	AUX
cjal-3051	300	17	subject	subject	ADJ
cjal-3051	300	18	to	to	ADP
cjal-3051	300	19	a	a	DET
cjal-3051	300	20	20	20	NUM
cjal-3051	300	21	%	%	NOUN
cjal-3051	300	22	withholding	withholding	NOUN
cjal-3051	300	23	tax	tax	NOUN
cjal-3051	300	24	on	on	ADP
cjal-3051	300	25	gross	gross	ADJ
cjal-3051	300	26	income	income	NOUN
cjal-3051	300	27	from	from	ADP
cjal-3051	300	28	"	"	PUNCT
cjal-3051	300	29	dividends	dividend	NOUN
cjal-3051	300	30	,	,	PUNCT
cjal-3051	300	31	interest	interest	NOUN
cjal-3051	300	32	,	,	PUNCT
cjal-3051	300	33	rentals	rental	NOUN
cjal-3051	300	34	,	,	PUNCT
cjal-3051	300	35	royalties	royalty	NOUN
cjal-3051	300	36	and	and	CCONJ
cjal-3051	300	37	other	other	ADJ
cjal-3051	300	38	sources	source	NOUN
cjal-3051	300	39	in	in	ADP
cjal-3051	300	40	china	china	PROPN
cjal-3051	300	41	.	.	PUNCT
cjal-3051	301	1	"77	"77	VERB
cjal-3051	301	2	under	under	ADP
cjal-3051	301	3	the	the	DET
cjal-3051	301	4	new	new	ADJ
cjal-3051	301	5	china	china	PROPN
cjal-3051	301	6	-	-	PUNCT
cjal-3051	301	7	u.s	u.s	PROPN
cjal-3051	301	8	.	.	PROPN
cjal-3051	301	9	tax	tax	NOUN
cjal-3051	301	10	treaty	treaty	NOUN
cjal-3051	301	11	(	(	PUNCT
cjal-3051	301	12	the	the	DET
cjal-3051	301	13	"	"	PUNCT
cjal-3051	301	14	treaty	treaty	NOUN
cjal-3051	301	15	"	"	PUNCT
cjal-3051	301	16	)	)	PUNCT
cjal-3051	301	17	,	,	PUNCT
cjal-3051	301	18	u.s	u.s	PROPN
cjal-3051	301	19	.	.	PROPN
cjal-3051	301	20	companies	company	NOUN
cjal-3051	301	21	without	without	ADP
cjal-3051	301	22	a	a	DET
cjal-3051	301	23	"	"	PUNCT
cjal-3051	301	24	permanent	permanent	ADJ
cjal-3051	301	25	establishment	establishment	NOUN
cjal-3051	301	26	"	"	PUNCT
cjal-3051	301	27	are	be	AUX
cjal-3051	301	28	not	not	PART
cjal-3051	301	29	subject	subject	ADJ
cjal-3051	301	30	to	to	ADP
cjal-3051	301	31	income	income	NOUN
cjal-3051	301	32	tax	tax	NOUN
cjal-3051	301	33	in	in	ADP
cjal-3051	301	34	china;7	china;7	PROPN
cjal-3051	301	35	however	however	ADV
cjal-3051	301	36	,	,	PUNCT
cjal-3051	301	37	remitted	remit	VERB
cjal-3051	301	38	dividends	dividend	NOUN
cjal-3051	301	39	,	,	PUNCT
cjal-3051	301	40	interest	interest	NOUN
cjal-3051	301	41	,	,	PUNCT
cjal-3051	301	42	and	and	CCONJ
cjal-3051	301	43	royalties	royalty	NOUN
cjal-3051	301	44	may	may	AUX
cjal-3051	301	45	be	be	AUX
cjal-3051	301	46	taxed	tax	VERB
cjal-3051	301	47	at	at	ADP
cjal-3051	301	48	a	a	DET
cjal-3051	301	49	10	10	NUM
cjal-3051	301	50	%	%	NOUN
cjal-3051	301	51	withholding	withholding	NOUN
cjal-3051	301	52	rate.79	rate.79	VERB
cjal-3051	301	53	no	no	DET
cjal-3051	301	54	deductions	deduction	NOUN
cjal-3051	301	55	for	for	ADP
cjal-3051	301	56	these	these	DET
cjal-3051	301	57	items	item	NOUN
cjal-3051	301	58	have	have	AUX
cjal-3051	301	59	been	be	AUX
cjal-3051	301	60	spelled	spell	VERB
cjal-3051	301	61	out.80	out.80	PRON
cjal-3051	301	62	however	however	ADV
cjal-3051	301	63	,	,	PUNCT
cjal-3051	301	64	there	there	PRON
cjal-3051	301	65	are	be	VERB
cjal-3051	301	66	tax	tax	NOUN
cjal-3051	301	67	exemptions	exemption	NOUN
cjal-3051	301	68	for	for	ADP
cjal-3051	301	69	interest	interest	NOUN
cjal-3051	301	70	on	on	ADP
cjal-3051	301	71	certain	certain	ADJ
cjal-3051	301	72	loans	loan	NOUN
cjal-3051	301	73	and	and	CCONJ
cjal-3051	301	74	deposits	deposit	NOUN
cjal-3051	301	75	(	(	PUNCT
cjal-3051	301	76	"	"	PUNCT
cjal-3051	301	77	given	give	VERB
cjal-3051	301	78	at	at	ADP
cjal-3051	301	79	a	a	DET
cjal-3051	301	80	preferential	preferential	ADJ
cjal-3051	301	81	interest	interest	NOUN
cjal-3051	301	82	rate	rate	NOUN
cjal-3051	301	83	"	"	PUNCT
cjal-3051	301	84	)	)	PUNCT
cjal-3051	301	85	by	by	ADP
cjal-3051	301	86	foreign	foreign	ADJ
cjal-3051	301	87	banks	bank	NOUN
cjal-3051	301	88	and	and	CCONJ
cjal-3051	301	89	"	"	PUNCT
cjal-3051	301	90	international	international	ADJ
cjal-3051	301	91	financial	financial	ADJ
cjal-3051	301	92	organizations	organization	NOUN
cjal-3051	301	93	.	.	PUNCT
cjal-3051	302	1	"81	"81	PROPN
cjal-3051	303	1	foreign	foreign	ADJ
cjal-3051	303	2	investors	investor	NOUN
cjal-3051	303	3	may	may	AUX
cjal-3051	303	4	be	be	AUX
cjal-3051	303	5	more	more	ADV
cjal-3051	303	6	concerned	concerned	ADJ
cjal-3051	303	7	that	that	SCONJ
cjal-3051	303	8	the	the	DET
cjal-3051	303	9	20	20	NUM
cjal-3051	303	10	%	%	NOUN
cjal-3051	303	11	tax	tax	NOUN
cjal-3051	303	12	does	do	AUX
cjal-3051	303	13	apply	apply	VERB
cjal-3051	303	14	to	to	ADP
cjal-3051	303	15	"	"	PUNCT
cjal-3051	303	16	income	income	NOUN
cjal-3051	303	17	obtained	obtain	VERB
cjal-3051	303	18	from	from	ADP
cjal-3051	303	19	the	the	DET
cjal-3051	303	20	provision	provision	NOUN
cjal-3051	303	21	of	of	ADP
cjal-3051	303	22	various	various	ADJ
cjal-3051	303	23	patents	patent	NOUN
cjal-3051	303	24	,	,	PUNCT
cjal-3051	303	25	technical	technical	ADJ
cjal-3051	303	26	73	73	NUM
cjal-3051	303	27	.	.	PUNCT
cjal-3051	304	1	i	i	PRON
cjal-3051	304	2	d.	d.	PROPN
cjal-3051	304	3	at	at	ADP
cjal-3051	304	4	465	465	NUM
cjal-3051	304	5	,	,	PUNCT
cjal-3051	304	6	n.209	n.209	NOUN
cjal-3051	304	7	.	.	NOUN
cjal-3051	305	1	74	74	NUM
cjal-3051	305	2	.	.	PUNCT
cjal-3051	306	1	see	see	VERB
cjal-3051	306	2	generally	generally	ADV
cjal-3051	306	3	supra	supra	ADJ
cjal-3051	306	4	text	text	NOUN
cjal-3051	306	5	accompanying	accompanying	ADJ
cjal-3051	306	6	note	note	NOUN
cjal-3051	306	7	54	54	NUM
cjal-3051	306	8	.	.	PUNCT
cjal-3051	306	9	75	75	NUM
cjal-3051	306	10	.	.	PUNCT
cjal-3051	307	1	feit	feit	PROPN
cjal-3051	307	2	reg	reg	PROPN
cjal-3051	307	3	.	.	PUNCT
cjal-3051	308	1	,	,	PUNCT
cjal-3051	308	2	supra	supra	PROPN
cjal-3051	308	3	note	note	NOUN
cjal-3051	308	4	69	69	NUM
cjal-3051	308	5	,	,	PUNCT
cjal-3051	308	6	art	art	NOUN
cjal-3051	308	7	.	.	PUNCT
cjal-3051	309	1	12	12	NUM
cjal-3051	309	2	.	.	X
cjal-3051	310	1	76	76	NUM
cjal-3051	310	2	.	.	PUNCT
cjal-3051	311	1	i	i	PRON
cjal-3051	311	2	d.	d.	PROPN
cjal-3051	311	3	art	art	PROPN
cjal-3051	311	4	.	.	PUNCT
cjal-3051	312	1	11	11	NUM
cjal-3051	312	2	.	.	X
cjal-3051	313	1	77	77	NUM
cjal-3051	313	2	.	.	PUNCT
cjal-3051	314	1	feit	feit	PROPN
cjal-3051	314	2	law	law	PROPN
cjal-3051	314	3	,	,	PUNCT
cjal-3051	314	4	supra	supra	PROPN
cjal-3051	314	5	note	note	NOUN
cjal-3051	314	6	4	4	NUM
cjal-3051	314	7	,	,	PUNCT
cjal-3051	314	8	art	art	NOUN
cjal-3051	314	9	.	.	PUNCT
cjal-3051	315	1	11	11	NUM
cjal-3051	315	2	;	;	PUNCT
cjal-3051	315	3	feit	feit	VERB
cjal-3051	315	4	reg	reg	PROPN
cjal-3051	315	5	.	.	PUNCT
cjal-3051	316	1	,	,	PUNCT
cjal-3051	316	2	supra	supra	PROPN
cjal-3051	316	3	note	note	NOUN
cjal-3051	316	4	69	69	NUM
cjal-3051	316	5	,	,	PUNCT
cjal-3051	316	6	art	art	NOUN
cjal-3051	316	7	.	.	PUNCT
cjal-3051	317	1	28	28	NUM
cjal-3051	317	2	.	.	X
cjal-3051	318	1	78	78	NUM
cjal-3051	318	2	.	.	PUNCT
cjal-3051	319	1	treaty	treaty	NOUN
cjal-3051	319	2	,	,	PUNCT
cjal-3051	319	3	supra	supra	PROPN
cjal-3051	319	4	note	note	PROPN
cjal-3051	319	5	15	15	NUM
cjal-3051	319	6	,	,	PUNCT
cjal-3051	319	7	art	art	NOUN
cjal-3051	319	8	.	.	PUNCT
cjal-3051	320	1	7	7	X
cjal-3051	320	2	.	.	X
cjal-3051	320	3	79	79	NUM
cjal-3051	320	4	.	.	PUNCT
cjal-3051	321	1	i	i	PRON
cjal-3051	321	2	d.	d.	PROPN
cjal-3051	321	3	arts	arts	PROPN
cjal-3051	321	4	.	.	PUNCT
cjal-3051	322	1	9	9	NUM
cjal-3051	322	2	-	-	SYM
cjal-3051	322	3	11	11	NUM
cjal-3051	322	4	.	.	PUNCT
cjal-3051	323	1	80	80	NUM
cjal-3051	323	2	.	.	PUNCT
cjal-3051	324	1	feit	feit	PROPN
cjal-3051	324	2	reg	reg	PROPN
cjal-3051	324	3	.	.	PUNCT
cjal-3051	325	1	,	,	PUNCT
cjal-3051	325	2	supra	supra	PROPN
cjal-3051	325	3	note	note	NOUN
cjal-3051	325	4	69	69	NUM
cjal-3051	325	5	,	,	PUNCT
cjal-3051	325	6	art	art	NOUN
cjal-3051	325	7	.	.	PUNCT
cjal-3051	326	1	28	28	NUM
cjal-3051	326	2	.	.	X
cjal-3051	326	3	81	81	NUM
cjal-3051	326	4	.	.	PUNCT
cjal-3051	327	1	feit	feit	PROPN
cjal-3051	327	2	law	law	PROPN
cjal-3051	327	3	,	,	PUNCT
cjal-3051	327	4	supra	supra	PROPN
cjal-3051	327	5	note	note	NOUN
cjal-3051	327	6	4	4	NUM
cjal-3051	327	7	,	,	PUNCT
cjal-3051	327	8	art	art	NOUN
cjal-3051	327	9	.	.	PUNCT
cjal-3051	328	1	11	11	NUM
cjal-3051	328	2	;	;	PUNCT
cjal-3051	328	3	see	see	VERB
cjal-3051	328	4	also	also	ADV
cjal-3051	328	5	gelatt	gelatt	NOUN
cjal-3051	328	6	,	,	PUNCT
cjal-3051	328	7	supra	supra	PROPN
cjal-3051	328	8	note	note	NOUN
cjal-3051	328	9	4	4	NUM
cjal-3051	328	10	,	,	PUNCT
cjal-3051	328	11	at	at	ADP
cjal-3051	328	12	473	473	NUM
cjal-3051	328	13	-	-	SYM
cjal-3051	328	14	74	74	NUM
cjal-3051	328	15	.	.	PUNCT
cjal-3051	329	1	"	"	PUNCT
cjal-3051	329	2	international	international	ADJ
cjal-3051	329	3	financial	financial	ADJ
cjal-3051	329	4	organizations	organization	NOUN
cjal-3051	329	5	"	"	PUNCT
cjal-3051	329	6	are	be	AUX
cjal-3051	329	7	such	such	ADJ
cjal-3051	329	8	entities	entity	NOUN
cjal-3051	329	9	as	as	ADP
cjal-3051	329	10	the	the	DET
cjal-3051	329	11	international	international	ADJ
cjal-3051	329	12	monetary	monetary	ADJ
cjal-3051	329	13	fund	fund	NOUN
cjal-3051	329	14	,	,	PUNCT
cjal-3051	329	15	the	the	DET
cjal-3051	329	16	world	world	PROPN
cjal-3051	329	17	bank	bank	NOUN
cjal-3051	329	18	,	,	PUNCT
cjal-3051	329	19	and	and	CCONJ
cjal-3051	329	20	"	"	PUNCT
cjal-3051	329	21	other	other	ADJ
cjal-3051	329	22	finance	finance	NOUN
cjal-3051	329	23	organizations	organization	NOUN
cjal-3051	329	24	of	of	ADP
cjal-3051	329	25	the	the	DET
cjal-3051	329	26	u.n	u.n	PROPN
cjal-3051	329	27	.	.	PUNCT
cjal-3051	329	28	"	"	PUNCT
cjal-3051	330	1	feit	feit	PROPN
cjal-3051	330	2	reg	reg	PROPN
cjal-3051	330	3	.	.	PUNCT
cjal-3051	331	1	,	,	PUNCT
cjal-3051	331	2	supra	supra	PROPN
cjal-3051	331	3	note	note	NOUN
cjal-3051	331	4	69	69	NUM
cjal-3051	331	5	,	,	PUNCT
cjal-3051	331	6	art	art	NOUN
cjal-3051	331	7	.	.	PUNCT
cjal-3051	332	1	2931	2931	NUM
cjal-3051	332	2	.	.	PUNCT
cjal-3051	333	1	1987	1987	NUM
cjal-3051	333	2	]	]	PUNCT
cjal-3051	333	3	journal	journal	NOUN
cjal-3051	333	4	of	of	ADP
cjal-3051	333	5	chinese	chinese	ADJ
cjal-3051	333	6	law	law	NOUN
cjal-3051	333	7	know	know	NOUN
cjal-3051	333	8	-	-	PUNCT
cjal-3051	333	9	how	how	NOUN
cjal-3051	333	10	,	,	PUNCT
cjal-3051	333	11	copyright	copyright	NOUN
cjal-3051	333	12	and	and	CCONJ
cjal-3051	333	13	trademark	trademark	NOUN
cjal-3051	333	14	interests	interest	NOUN
cjal-3051	333	15	for	for	ADP
cjal-3051	333	16	use	use	NOUN
cjal-3051	333	17	in	in	ADP
cjal-3051	333	18	china	china	PROPN
cjal-3051	333	19	.	.	PUNCT
cjal-3051	334	1	'	'	PUNCT
cjal-3051	334	2	8	8	NUM
cjal-3051	334	3	2	2	NUM
cjal-3051	334	4	while	while	SCONJ
cjal-3051	334	5	this	this	PRON
cjal-3051	334	6	would	would	AUX
cjal-3051	334	7	include	include	VERB
cjal-3051	334	8	know	know	VERB
cjal-3051	334	9	-	-	PUNCT
cjal-3051	334	10	how	how	SCONJ
cjal-3051	334	11	such	such	ADJ
cjal-3051	334	12	as	as	ADP
cjal-3051	334	13	"	"	PUNCT
cjal-3051	334	14	technology	technology	NOUN
cjal-3051	334	15	for	for	ADP
cjal-3051	334	16	creating	create	VERB
cjal-3051	334	17	computer	computer	NOUN
cjal-3051	334	18	programs	program	NOUN
cjal-3051	334	19	,	,	PUNCT
cjal-3051	334	20	'	'	PUNCT
cjal-3051	334	21	8	8	NUM
cjal-3051	334	22	3	3	NUM
cjal-3051	334	23	tax	tax	NOUN
cjal-3051	334	24	reductions	reduction	NOUN
cjal-3051	334	25	or	or	CCONJ
cjal-3051	334	26	exemptions	exemption	NOUN
cjal-3051	334	27	for	for	ADP
cjal-3051	334	28	high	high	ADJ
cjal-3051	334	29	technology	technology	NOUN
cjal-3051	334	30	transfers	transfer	NOUN
cjal-3051	334	31	may	may	AUX
cjal-3051	334	32	be	be	AUX
cjal-3051	334	33	available	available	ADJ
cjal-3051	334	34	.	.	PUNCT
cjal-3051	335	1	84	84	NUM
cjal-3051	335	2	3	3	NUM
cjal-3051	335	3	.	.	PUNCT
cjal-3051	336	1	the	the	DET
cjal-3051	336	2	meaning	meaning	NOUN
cjal-3051	336	3	of	of	ADP
cjal-3051	336	4	"	"	PUNCT
cjal-3051	336	5	establishment	establishment	NOUN
cjal-3051	336	6	"	"	PUNCT
cjal-3051	336	7	a	a	DET
cjal-3051	336	8	question	question	NOUN
cjal-3051	336	9	central	central	ADJ
cjal-3051	336	10	to	to	ADP
cjal-3051	336	11	tax	tax	NOUN
cjal-3051	336	12	planning	planning	NOUN
cjal-3051	336	13	in	in	ADP
cjal-3051	336	14	china	china	PROPN
cjal-3051	336	15	is	be	AUX
cjal-3051	336	16	what	what	PRON
cjal-3051	336	17	constitutes	constitute	VERB
cjal-3051	336	18	an	an	DET
cjal-3051	336	19	"	"	PUNCT
cjal-3051	336	20	establishment	establishment	NOUN
cjal-3051	336	21	.	.	PUNCT
cjal-3051	336	22	"	"	PUNCT
cjal-3051	337	1	the	the	DET
cjal-3051	337	2	law	law	NOUN
cjal-3051	337	3	states	state	VERB
cjal-3051	337	4	that	that	SCONJ
cjal-3051	337	5	an	an	DET
cjal-3051	337	6	establishment	establishment	NOUN
cjal-3051	337	7	may	may	AUX
cjal-3051	337	8	include	include	VERB
cjal-3051	337	9	"	"	PUNCT
cjal-3051	337	10	management	management	NOUN
cjal-3051	337	11	offices	office	NOUN
cjal-3051	337	12	,	,	PUNCT
cjal-3051	337	13	branches	branch	NOUN
cjal-3051	337	14	,	,	PUNCT
cjal-3051	337	15	representative	representative	ADJ
cjal-3051	337	16	offices	office	NOUN
cjal-3051	337	17	,	,	PUNCT
cjal-3051	337	18	factories	factory	NOUN
cjal-3051	337	19	and	and	CCONJ
cjal-3051	337	20	places	place	NOUN
cjal-3051	337	21	where	where	SCONJ
cjal-3051	337	22	natural	natural	ADJ
cjal-3051	337	23	resources	resource	NOUN
cjal-3051	337	24	are	be	AUX
cjal-3051	337	25	exploited	exploit	VERB
cjal-3051	337	26	and	and	CCONJ
cjal-3051	337	27	where	where	SCONJ
cjal-3051	337	28	contracted	contract	VERB
cjal-3051	337	29	projects	project	NOUN
cjal-3051	337	30	of	of	ADP
cjal-3051	337	31	building	building	NOUN
cjal-3051	337	32	installations	installation	NOUN
cjal-3051	337	33	,	,	PUNCT
cjal-3051	337	34	assembly	assembly	NOUN
cjal-3051	337	35	and	and	CCONJ
cjal-3051	337	36	exploration	exploration	NOUN
cjal-3051	337	37	are	be	AUX
cjal-3051	337	38	operated	operate	VERB
cjal-3051	337	39	.	.	PUNCT
cjal-3051	338	1	"'85	"'85	NOUN
cjal-3051	338	2	however	however	ADV
cjal-3051	338	3	,	,	PUNCT
cjal-3051	338	4	the	the	DET
cjal-3051	338	5	characterization	characterization	NOUN
cjal-3051	338	6	of	of	ADP
cjal-3051	338	7	enterprises	enterprise	NOUN
cjal-3051	338	8	with	with	ADP
cjal-3051	338	9	substantial	substantial	ADJ
cjal-3051	338	10	operations	operation	NOUN
cjal-3051	338	11	in	in	ADP
cjal-3051	338	12	china	china	PROPN
cjal-3051	338	13	,	,	PUNCT
cjal-3051	338	14	or	or	CCONJ
cjal-3051	338	15	of	of	ADP
cjal-3051	338	16	enterprises	enterprise	NOUN
cjal-3051	338	17	essentially	essentially	ADV
cjal-3051	338	18	doing	do	VERB
cjal-3051	338	19	business	business	NOUN
cjal-3051	338	20	from	from	ADP
cjal-3051	338	21	abroad	abroad	ADV
cjal-3051	338	22	,	,	PUNCT
cjal-3051	338	23	is	be	AUX
cjal-3051	338	24	not	not	PART
cjal-3051	338	25	at	at	ADP
cjal-3051	338	26	issue	issue	NOUN
cjal-3051	338	27	.	.	PUNCT
cjal-3051	339	1	the	the	DET
cjal-3051	339	2	"	"	PUNCT
cjal-3051	339	3	gray	gray	ADJ
cjal-3051	339	4	area	area	NOUN
cjal-3051	339	5	"	"	PUNCT
cjal-3051	339	6	seems	seem	VERB
cjal-3051	339	7	to	to	PART
cjal-3051	339	8	involve	involve	VERB
cjal-3051	339	9	activities	activity	NOUN
cjal-3051	339	10	carried	carry	VERB
cjal-3051	339	11	out	out	ADP
cjal-3051	339	12	by	by	ADP
cjal-3051	339	13	representative	representative	ADJ
cjal-3051	339	14	offices	office	NOUN
cjal-3051	339	15	or	or	CCONJ
cjal-3051	339	16	other	other	ADJ
cjal-3051	339	17	agents	agent	NOUN
cjal-3051	339	18	doing	do	VERB
cjal-3051	339	19	preliminary	preliminary	ADJ
cjal-3051	339	20	or	or	CCONJ
cjal-3051	339	21	exploratory	exploratory	ADJ
cjal-3051	339	22	work	work	NOUN
cjal-3051	339	23	.	.	PUNCT
cjal-3051	340	1	6	6	NUM
cjal-3051	340	2	definitional	definitional	ADJ
cjal-3051	340	3	language	language	NOUN
cjal-3051	340	4	in	in	ADP
cjal-3051	340	5	the	the	DET
cjal-3051	340	6	recently	recently	ADV
cjal-3051	340	7	approved	approve	VERB
cjal-3051	340	8	tax	tax	NOUN
cjal-3051	340	9	treaty	treaty	NOUN
cjal-3051	340	10	with	with	ADP
cjal-3051	340	11	the	the	DET
cjal-3051	340	12	u.s	u.s	PROPN
cjal-3051	340	13	.	.	PROPN
cjal-3051	340	14	may	may	AUX
cjal-3051	340	15	afford	afford	VERB
cjal-3051	340	16	some	some	DET
cjal-3051	340	17	clarification	clarification	NOUN
cjal-3051	340	18	.	.	PUNCT
cjal-3051	341	1	the	the	DET
cjal-3051	341	2	china	china	PROPN
cjal-3051	341	3	-	-	PUNCT
cjal-3051	341	4	u.s	u.s	PROPN
cjal-3051	341	5	.	.	PROPN
cjal-3051	341	6	tax	tax	NOUN
cjal-3051	341	7	treaty	treaty	NOUN
cjal-3051	341	8	contains	contain	VERB
cjal-3051	341	9	language	language	NOUN
cjal-3051	341	10	suggesting	suggest	VERB
cjal-3051	341	11	that	that	SCONJ
cjal-3051	341	12	an	an	DET
cjal-3051	341	13	office	office	NOUN
cjal-3051	341	14	engaged	engage	VERB
cjal-3051	341	15	in	in	ADP
cjal-3051	341	16	consulting	consult	VERB
cjal-3051	341	17	for	for	ADP
cjal-3051	341	18	over	over	ADP
cjal-3051	341	19	six	six	NUM
cjal-3051	341	20	months,8	months,8	NOUN
cjal-3051	341	21	7	7	NUM
cjal-3051	341	22	or	or	CCONJ
cjal-3051	341	23	an	an	DET
cjal-3051	341	24	office	office	NOUN
cjal-3051	341	25	with	with	ADP
cjal-3051	341	26	broad	broad	ADJ
cjal-3051	341	27	authority	authority	NOUN
cjal-3051	341	28	to	to	PART
cjal-3051	341	29	conclude	conclude	VERB
cjal-3051	341	30	contracts,88	contracts,88	NOUN
cjal-3051	341	31	would	would	AUX
cjal-3051	341	32	be	be	AUX
cjal-3051	341	33	considered	consider	VERB
cjal-3051	341	34	a	a	DET
cjal-3051	341	35	"	"	PUNCT
cjal-3051	341	36	permanent	permanent	ADJ
cjal-3051	341	37	establishment	establishment	NOUN
cjal-3051	341	38	.	.	PUNCT
cjal-3051	341	39	"	"	PUNCT
cjal-3051	342	1	however	however	ADV
cjal-3051	342	2	,	,	PUNCT
cjal-3051	342	3	a	a	DET
cjal-3051	342	4	facility	facility	NOUN
cjal-3051	342	5	used	use	VERB
cjal-3051	342	6	solely	solely	ADV
cjal-3051	342	7	for	for	ADP
cjal-3051	342	8	storage	storage	NOUN
cjal-3051	342	9	,	,	PUNCT
cjal-3051	342	10	purchasing	purchase	VERB
cjal-3051	342	11	goods	good	NOUN
cjal-3051	342	12	,	,	PUNCT
cjal-3051	342	13	collecting	collect	VERB
cjal-3051	342	14	information	information	NOUN
cjal-3051	342	15	,	,	PUNCT
cjal-3051	342	16	or	or	CCONJ
cjal-3051	342	17	"	"	PUNCT
cjal-3051	342	18	activity	activity	NOUN
cjal-3051	342	19	of	of	ADP
cjal-3051	342	20	a	a	DET
cjal-3051	342	21	preparatory	preparatory	NOUN
cjal-3051	342	22	or	or	CCONJ
cjal-3051	342	23	auxiliary	auxiliary	ADJ
cjal-3051	342	24	character	character	NOUN
cjal-3051	342	25	"	"	PUNCT
cjal-3051	342	26	'	'	PUNCT
cjal-3051	342	27	9	9	NUM
cjal-3051	342	28	would	would	AUX
cjal-3051	342	29	not	not	PART
cjal-3051	342	30	.	.	PUNCT
cjal-3051	343	1	such	such	ADJ
cjal-3051	343	2	interpretative	interpretative	ADJ
cjal-3051	343	3	exercises	exercise	NOUN
cjal-3051	343	4	may	may	AUX
cjal-3051	343	5	also	also	ADV
cjal-3051	343	6	become	become	VERB
cjal-3051	343	7	easier	easy	ADJ
cjal-3051	343	8	as	as	SCONJ
cjal-3051	343	9	the	the	DET
cjal-3051	343	10	chinese	chinese	PROPN
cjal-3051	343	11	continue	continue	VERB
cjal-3051	343	12	to	to	PART
cjal-3051	343	13	legislate	legislate	VERB
cjal-3051	343	14	.	.	PUNCT
cjal-3051	344	1	for	for	ADP
cjal-3051	344	2	example	example	NOUN
cjal-3051	344	3	,	,	PUNCT
cjal-3051	344	4	there	there	PRON
cjal-3051	344	5	are	be	VERB
cjal-3051	344	6	now	now	ADV
cjal-3051	344	7	interim	interim	ADJ
cjal-3051	344	8	provisions	provision	NOUN
cjal-3051	344	9	for	for	ADP
cjal-3051	344	10	the	the	DET
cjal-3051	344	11	collection	collection	NOUN
cjal-3051	344	12	of	of	ADP
cjal-3051	344	13	industrial	industrial	ADJ
cjal-3051	344	14	and	and	CCONJ
cjal-3051	344	15	commercial	commercial	ADJ
cjal-3051	344	16	consolidated	consolidated	ADJ
cjal-3051	344	17	tax	tax	NOUN
cjal-3051	344	18	and	and	CCONJ
cjal-3051	344	19	the	the	DET
cjal-3051	344	20	foreign	foreign	ADJ
cjal-3051	344	21	enterprise	enterprise	NOUN
cjal-3051	344	22	income	income	NOUN
cjal-3051	344	23	tax,90	tax,90	NOUN
cjal-3051	344	24	which	which	PRON
cjal-3051	344	25	apply	apply	VERB
cjal-3051	344	26	specifically	specifically	ADV
cjal-3051	344	27	to	to	ADP
cjal-3051	344	28	"	"	PUNCT
cjal-3051	344	29	permanent	permanent	ADJ
cjal-3051	344	30	representative	representative	ADJ
cjal-3051	344	31	offices	office	NOUN
cjal-3051	344	32	"	"	PUNCT
cjal-3051	344	33	of	of	ADP
cjal-3051	344	34	the	the	DET
cjal-3051	344	35	kind	kind	NOUN
cjal-3051	344	36	discussed	discuss	VERB
cjal-3051	344	37	above	above	ADV
cjal-3051	344	38	.	.	PUNCT
cjal-3051	345	1	consistent	consistent	ADJ
cjal-3051	345	2	with	with	ADP
cjal-3051	345	3	the	the	DET
cjal-3051	345	4	"	"	PUNCT
cjal-3051	345	5	permanent	permanent	ADJ
cjal-3051	345	6	establishment	establishment	NOUN
cjal-3051	345	7	"	"	PUNCT
cjal-3051	345	8	language	language	NOUN
cjal-3051	345	9	of	of	ADP
cjal-3051	345	10	the	the	DET
cjal-3051	345	11	treaty	treaty	NOUN
cjal-3051	345	12	,	,	PUNCT
cjal-3051	345	13	the	the	DET
cjal-3051	345	14	provisions	provision	NOUN
cjal-3051	345	15	subject	subject	VERB
cjal-3051	345	16	qualifying	qualify	VERB
cjal-3051	345	17	representative	representative	ADJ
cjal-3051	345	18	offices	office	NOUN
cjal-3051	345	19	to	to	ADP
cjal-3051	345	20	the	the	DET
cjal-3051	345	21	progressive	progressive	ADJ
cjal-3051	345	22	foreign	foreign	ADJ
cjal-3051	345	23	enterprise	enterprise	NOUN
cjal-3051	345	24	tax	tax	NOUN
cjal-3051	345	25	,	,	PUNCT
cjal-3051	345	26	and	and	CCONJ
cjal-3051	345	27	to	to	ADP
cjal-3051	345	28	the	the	DET
cjal-3051	345	29	consolidated	consolidated	ADJ
cjal-3051	345	30	turnover	turnover	NOUN
cjal-3051	345	31	tax.9	tax.9	PROPN
cjal-3051	345	32	'	'	PUNCT
cjal-3051	345	33	thus	thus	ADV
cjal-3051	345	34	,	,	PUNCT
cjal-3051	345	35	the	the	DET
cjal-3051	345	36	foreign	foreign	ADJ
cjal-3051	345	37	enterprise	enterprise	NOUN
cjal-3051	345	38	tax	tax	NOUN
cjal-3051	345	39	sacrifices	sacrifice	NOUN
cjal-3051	345	40	some	some	DET
cjal-3051	345	41	simplicity	simplicity	NOUN
cjal-3051	345	42	for	for	ADP
cjal-3051	345	43	82	82	NUM
cjal-3051	345	44	.	.	PUNCT
cjal-3051	346	1	feit	feit	PROPN
cjal-3051	346	2	reg	reg	PROPN
cjal-3051	346	3	.	.	PUNCT
cjal-3051	347	1	,	,	PUNCT
cjal-3051	347	2	supra	supra	PROPN
cjal-3051	347	3	note	note	NOUN
cjal-3051	347	4	69	69	NUM
cjal-3051	347	5	,	,	PUNCT
cjal-3051	347	6	art	art	NOUN
cjal-3051	347	7	.	.	PUNCT
cjal-3051	348	1	27	27	NUM
cjal-3051	348	2	.	.	X
cjal-3051	348	3	83	83	NUM
cjal-3051	348	4	.	.	PUNCT
cjal-3051	349	1	gelatt	gelatt	NOUN
cjal-3051	349	2	,	,	PUNCT
cjal-3051	349	3	supra	supra	PROPN
cjal-3051	349	4	note	note	NOUN
cjal-3051	349	5	4	4	NUM
cjal-3051	349	6	,	,	PUNCT
cjal-3051	349	7	at	at	ADP
cjal-3051	349	8	476	476	NUM
cjal-3051	349	9	,	,	PUNCT
cjal-3051	349	10	n.269	n.269	NOUN
cjal-3051	349	11	.	.	PUNCT
cjal-3051	349	12	84	84	NUM
cjal-3051	349	13	.	.	PUNCT
cjal-3051	350	1	i	i	PRON
cjal-3051	350	2	d.	d.	PROPN
cjal-3051	350	3	at	at	ADP
cjal-3051	350	4	477	477	NUM
cjal-3051	350	5	.	.	PUNCT
cjal-3051	350	6	85	85	NUM
cjal-3051	350	7	.	.	PUNCT
cjal-3051	350	8	felt	feel	VERB
cjal-3051	350	9	reg	reg	ADJ
cjal-3051	350	10	.	.	PUNCT
cjal-3051	350	11	,	,	PUNCT
cjal-3051	350	12	supra	supra	PROPN
cjal-3051	350	13	note	note	NOUN
cjal-3051	350	14	69	69	NUM
cjal-3051	350	15	,	,	PUNCT
cjal-3051	350	16	art	art	NOUN
cjal-3051	350	17	.	.	PUNCT
cjal-3051	351	1	2	2	X
cjal-3051	351	2	.	.	X
cjal-3051	351	3	this	this	DET
cjal-3051	351	4	language	language	NOUN
cjal-3051	351	5	is	be	AUX
cjal-3051	351	6	reflected	reflect	VERB
cjal-3051	351	7	in	in	ADP
cjal-3051	351	8	the	the	DET
cjal-3051	351	9	new	new	ADJ
cjal-3051	351	10	china	china	PROPN
cjal-3051	351	11	-	-	PUNCT
cjal-3051	351	12	u.s	u.s	PROPN
cjal-3051	351	13	.	.	PROPN
cjal-3051	351	14	tax	tax	NOUN
cjal-3051	351	15	treaty	treaty	PROPN
cjal-3051	351	16	.	.	PUNCT
cjal-3051	352	1	treaty	treaty	NOUN
cjal-3051	352	2	,	,	PUNCT
cjal-3051	352	3	supra	supra	PROPN
cjal-3051	352	4	note	note	PROPN
cjal-3051	352	5	15	15	NUM
cjal-3051	352	6	,	,	PUNCT
cjal-3051	352	7	art	art	NOUN
cjal-3051	352	8	.	.	PUNCT
cjal-3051	353	1	15	15	NUM
cjal-3051	353	2	.	.	X
cjal-3051	353	3	86	86	NUM
cjal-3051	353	4	.	.	PUNCT
cjal-3051	354	1	see	see	VERB
cjal-3051	354	2	gelatt	gelatt	NOUN
cjal-3051	354	3	,	,	PUNCT
cjal-3051	354	4	supra	supra	PROPN
cjal-3051	354	5	note	note	NOUN
cjal-3051	354	6	4	4	NUM
cjal-3051	354	7	,	,	PUNCT
cjal-3051	354	8	at	at	ADP
cjal-3051	354	9	464	464	NUM
cjal-3051	354	10	.	.	PUNCT
cjal-3051	355	1	87	87	NUM
cjal-3051	355	2	.	.	PUNCT
cjal-3051	356	1	treaty	treaty	NOUN
cjal-3051	356	2	,	,	PUNCT
cjal-3051	356	3	supra	supra	PROPN
cjal-3051	356	4	note	note	PROPN
cjal-3051	356	5	15	15	NUM
cjal-3051	356	6	,	,	PUNCT
cjal-3051	356	7	art	art	NOUN
cjal-3051	356	8	.	.	PUNCT
cjal-3051	357	1	5.3(c	5.3(c	NUM
cjal-3051	357	2	)	)	PUNCT
cjal-3051	357	3	.	.	PUNCT
cjal-3051	358	1	88	88	NUM
cjal-3051	358	2	.	.	PUNCT
cjal-3051	359	1	i	i	PRON
cjal-3051	359	2	d.	d.	PROPN
cjal-3051	359	3	art	art	PROPN
cjal-3051	359	4	.	.	PUNCT
cjal-3051	360	1	5.5	5.5	NUM
cjal-3051	360	2	.	.	NUM
cjal-3051	360	3	89	89	NUM
cjal-3051	360	4	.	.	PUNCT
cjal-3051	361	1	i	i	PRON
cjal-3051	361	2	d.	d.	PROPN
cjal-3051	361	3	art	art	PROPN
cjal-3051	361	4	.	.	PUNCT
cjal-3051	362	1	5.4	5.4	NUM
cjal-3051	362	2	.	.	NOUN
cjal-3051	363	1	90	90	NUM
cjal-3051	363	2	.	.	PUNCT
cjal-3051	363	3	issued	issue	VERB
cjal-3051	363	4	by	by	ADP
cjal-3051	363	5	the	the	DET
cjal-3051	363	6	ministry	ministry	PROPN
cjal-3051	363	7	of	of	ADP
cjal-3051	363	8	finance	finance	PROPN
cjal-3051	363	9	on	on	ADP
cjal-3051	363	10	may	may	PROPN
cjal-3051	363	11	14	14	NUM
cjal-3051	363	12	,	,	PUNCT
cjal-3051	363	13	1985	1985	NUM
cjal-3051	363	14	.	.	PUNCT
cjal-3051	364	1	tiap	tiap	PROPN
cjal-3051	364	2	,	,	PUNCT
cjal-3051	364	3	supra	supra	PROPN
cjal-3051	364	4	note	note	NOUN
cjal-3051	364	5	2	2	NUM
cjal-3051	364	6	,	,	PUNCT
cjal-3051	364	7	at	at	ADP
cjal-3051	364	8	131	131	NUM
cjal-3051	364	9	.	.	NOUN
cjal-3051	364	10	91	91	NUM
cjal-3051	364	11	.	.	PUNCT
cjal-3051	365	1	i	i	PRON
cjal-3051	365	2	d.	d.	PROPN
cjal-3051	365	3	at	at	ADP
cjal-3051	365	4	58	58	NUM
cjal-3051	365	5	.	.	PUNCT
cjal-3051	366	1	[	[	X
cjal-3051	366	2	1:93	1:93	NUM
cjal-3051	366	3	update	update	NOUN
cjal-3051	366	4	on	on	ADP
cjal-3051	366	5	taxation	taxation	NOUN
cjal-3051	366	6	flexibility	flexibility	NOUN
cjal-3051	366	7	in	in	ADP
cjal-3051	366	8	creating	create	VERB
cjal-3051	366	9	a	a	DET
cjal-3051	366	10	broad	broad	ADJ
cjal-3051	366	11	plan	plan	NOUN
cjal-3051	366	12	of	of	ADP
cjal-3051	366	13	"	"	PUNCT
cjal-3051	366	14	corporate	corporate	ADJ
cjal-3051	366	15	"	"	PUNCT
cjal-3051	366	16	taxation	taxation	NOUN
cjal-3051	366	17	.	.	PUNCT
cjal-3051	367	1	nonetheless	nonetheless	ADV
cjal-3051	367	2	,	,	PUNCT
cjal-3051	367	3	it	it	PRON
cjal-3051	367	4	is	be	AUX
cjal-3051	367	5	essentially	essentially	ADV
cjal-3051	367	6	fair	fair	ADJ
cjal-3051	367	7	and	and	CCONJ
cjal-3051	367	8	no	no	PRON
cjal-3051	367	9	more	more	ADV
cjal-3051	367	10	complex	complex	ADJ
cjal-3051	367	11	than	than	SCONJ
cjal-3051	367	12	is	be	AUX
cjal-3051	367	13	necessary	necessary	ADJ
cjal-3051	367	14	in	in	ADP
cjal-3051	367	15	coping	cope	VERB
cjal-3051	367	16	with	with	ADP
cjal-3051	367	17	new	new	ADJ
cjal-3051	367	18	market	market	NOUN
cjal-3051	367	19	-	-	PUNCT
cjal-3051	367	20	oriented	orient	VERB
cjal-3051	367	21	institutions.92	institutions.92	PROPN
cjal-3051	367	22	iii	iii	NOUN
cjal-3051	367	23	.	.	PUNCT
cjal-3051	368	1	the	the	DET
cjal-3051	368	2	influence	influence	NOUN
cjal-3051	368	3	of	of	ADP
cjal-3051	368	4	tax	tax	NOUN
cjal-3051	368	5	on	on	ADP
cjal-3051	368	6	business	business	NOUN
cjal-3051	368	7	choices	choice	NOUN
cjal-3051	368	8	learning	learn	VERB
cjal-3051	368	9	the	the	DET
cjal-3051	368	10	general	general	ADJ
cjal-3051	368	11	nature	nature	NOUN
cjal-3051	368	12	and	and	CCONJ
cjal-3051	368	13	substance	substance	NOUN
cjal-3051	368	14	of	of	ADP
cjal-3051	368	15	the	the	DET
cjal-3051	368	16	chinese	chinese	ADJ
cjal-3051	368	17	tax	tax	NOUN
cjal-3051	368	18	laws	law	NOUN
cjal-3051	368	19	does	do	AUX
cjal-3051	368	20	not	not	PART
cjal-3051	368	21	complete	complete	VERB
cjal-3051	368	22	the	the	DET
cjal-3051	368	23	inquiry	inquiry	NOUN
cjal-3051	368	24	for	for	ADP
cjal-3051	368	25	the	the	DET
cjal-3051	368	26	foreign	foreign	ADJ
cjal-3051	368	27	investor	investor	NOUN
cjal-3051	368	28	.	.	PUNCT
cjal-3051	369	1	the	the	DET
cjal-3051	369	2	statutes	statute	NOUN
cjal-3051	369	3	alone	alone	ADV
cjal-3051	369	4	do	do	AUX
cjal-3051	369	5	not	not	PART
cjal-3051	369	6	reveal	reveal	VERB
cjal-3051	369	7	the	the	DET
cjal-3051	369	8	total	total	ADJ
cjal-3051	369	9	effect	effect	NOUN
cjal-3051	369	10	of	of	ADP
cjal-3051	369	11	taxes	taxis	NOUN
cjal-3051	369	12	on	on	ADP
cjal-3051	369	13	business	business	NOUN
cjal-3051	369	14	planning	planning	NOUN
cjal-3051	369	15	.	.	PUNCT
cjal-3051	370	1	the	the	DET
cjal-3051	370	2	other	other	ADJ
cjal-3051	370	3	two	two	NUM
cjal-3051	370	4	major	major	ADJ
cjal-3051	370	5	concerns	concern	NOUN
cjal-3051	370	6	are	be	AUX
cjal-3051	370	7	the	the	DET
cjal-3051	370	8	effects	effect	NOUN
cjal-3051	370	9	of	of	ADP
cjal-3051	370	10	chinese	chinese	ADJ
cjal-3051	370	11	tax	tax	NOUN
cjal-3051	370	12	laws	law	NOUN
cjal-3051	370	13	in	in	ADP
cjal-3051	370	14	conjunction	conjunction	NOUN
cjal-3051	370	15	with	with	ADP
cjal-3051	370	16	other	other	ADJ
cjal-3051	370	17	tax	tax	NOUN
cjal-3051	370	18	incentives	incentive	NOUN
cjal-3051	370	19	and	and	CCONJ
cjal-3051	370	20	the	the	DET
cjal-3051	370	21	effect	effect	NOUN
cjal-3051	370	22	of	of	ADP
cjal-3051	370	23	u.s	u.s	PROPN
cjal-3051	370	24	.	.	PROPN
cjal-3051	370	25	tax	tax	NOUN
cjal-3051	370	26	law	law	NOUN
cjal-3051	370	27	,	,	PUNCT
cjal-3051	370	28	including	include	VERB
cjal-3051	370	29	the	the	DET
cjal-3051	370	30	new	new	ADJ
cjal-3051	370	31	treaty	treaty	NOUN
cjal-3051	370	32	with	with	ADP
cjal-3051	370	33	china	china	PROPN
cjal-3051	370	34	.	.	PUNCT
cjal-3051	371	1	a	a	DET
cjal-3051	371	2	foreign	foreign	ADJ
cjal-3051	371	3	investor	investor	NOUN
cjal-3051	371	4	weighing	weigh	VERB
cjal-3051	371	5	these	these	DET
cjal-3051	371	6	concerns	concern	NOUN
cjal-3051	371	7	,	,	PUNCT
cjal-3051	371	8	however	however	ADV
cjal-3051	371	9	,	,	PUNCT
cjal-3051	371	10	may	may	AUX
cjal-3051	371	11	not	not	PART
cjal-3051	371	12	want	want	VERB
cjal-3051	371	13	to	to	PART
cjal-3051	371	14	take	take	VERB
cjal-3051	371	15	the	the	DET
cjal-3051	371	16	idea	idea	NOUN
cjal-3051	371	17	of	of	ADP
cjal-3051	371	18	minimizing	minimize	VERB
cjal-3051	371	19	taxes	taxis	NOUN
cjal-3051	371	20	as	as	ADP
cjal-3051	371	21	the	the	DET
cjal-3051	371	22	guiding	guiding	NOUN
cjal-3051	371	23	principle	principle	NOUN
cjal-3051	371	24	as	as	SCONJ
cjal-3051	371	25	might	might	AUX
cjal-3051	371	26	be	be	AUX
cjal-3051	371	27	the	the	DET
cjal-3051	371	28	case	case	NOUN
cjal-3051	371	29	for	for	ADP
cjal-3051	371	30	tax	tax	NOUN
cjal-3051	371	31	planning	planning	NOUN
cjal-3051	371	32	in	in	ADP
cjal-3051	371	33	the	the	DET
cjal-3051	371	34	u.s	u.s	PROPN
cjal-3051	371	35	.	.	PROPN
cjal-3051	371	36	rather	rather	ADV
cjal-3051	371	37	,	,	PUNCT
cjal-3051	371	38	"	"	PUNCT
cjal-3051	371	39	a	a	DET
cjal-3051	371	40	foreign	foreign	ADJ
cjal-3051	371	41	company	company	NOUN
cjal-3051	371	42	should	should	AUX
cjal-3051	371	43	consider	consider	VERB
cjal-3051	371	44	such	such	ADJ
cjal-3051	371	45	potential	potential	ADJ
cjal-3051	371	46	benefits	benefit	NOUN
cjal-3051	371	47	as	as	ADP
cjal-3051	371	48	the	the	DET
cjal-3051	371	49	goodwill	goodwill	NOUN
cjal-3051	371	50	and	and	CCONJ
cjal-3051	371	51	increased	increase	VERB
cjal-3051	371	52	business	business	NOUN
cjal-3051	371	53	opportunities	opportunity	NOUN
cjal-3051	371	54	that	that	PRON
cjal-3051	371	55	might	might	AUX
cjal-3051	371	56	accrue	accrue	VERB
cjal-3051	371	57	from	from	ADP
cjal-3051	371	58	contributing	contribute	VERB
cjal-3051	371	59	to	to	ADP
cjal-3051	371	60	the	the	DET
cjal-3051	371	61	chinese	chinese	ADJ
cjal-3051	371	62	fisc	fisc	NOUN
cjal-3051	371	63	.	.	PUNCT
cjal-3051	372	1	"	"	PUNCT
cjal-3051	372	2	'	'	PUNCT
cjal-3051	372	3	93	93	NUM
cjal-3051	372	4	two	two	NUM
cjal-3051	372	5	practical	practical	ADJ
cjal-3051	372	6	considerations	consideration	NOUN
cjal-3051	372	7	bolster	bolster	VERB
cjal-3051	372	8	this	this	DET
cjal-3051	372	9	idealistic	idealistic	ADJ
cjal-3051	372	10	principle	principle	NOUN
cjal-3051	372	11	.	.	PUNCT
cjal-3051	373	1	first	first	ADV
cjal-3051	373	2	,	,	PUNCT
cjal-3051	373	3	as	as	SCONJ
cjal-3051	373	4	will	will	AUX
cjal-3051	373	5	be	be	AUX
cjal-3051	373	6	shown	show	VERB
cjal-3051	373	7	,	,	PUNCT
cjal-3051	373	8	many	many	ADJ
cjal-3051	373	9	chinese	chinese	ADJ
cjal-3051	373	10	taxes	taxis	NOUN
cjal-3051	373	11	are	be	AUX
cjal-3051	373	12	creditable	creditable	ADJ
cjal-3051	373	13	against	against	ADP
cjal-3051	373	14	u.s	u.s	PROPN
cjal-3051	373	15	.	.	PROPN
cjal-3051	373	16	tax	tax	NOUN
cjal-3051	373	17	liability	liability	NOUN
cjal-3051	373	18	.	.	PUNCT
cjal-3051	374	1	second	second	ADJ
cjal-3051	374	2	,	,	PUNCT
cjal-3051	374	3	chinese	chinese	ADJ
cjal-3051	374	4	taxes	taxis	NOUN
cjal-3051	374	5	are	be	AUX
cjal-3051	374	6	payable	payable	ADJ
cjal-3051	374	7	in	in	ADP
cjal-3051	374	8	renminbi	renminbi	NOUN
cjal-3051	374	9	,	,	PUNCT
cjal-3051	374	10	even	even	ADV
cjal-3051	374	11	if	if	SCONJ
cjal-3051	374	12	levied	levy	VERB
cjal-3051	374	13	on	on	ADP
cjal-3051	374	14	foreign	foreign	ADJ
cjal-3051	374	15	exchange	exchange	NOUN
cjal-3051	374	16	income.91	income.91	NOUN
cjal-3051	374	17	since	since	SCONJ
cjal-3051	374	18	it	it	PRON
cjal-3051	374	19	is	be	AUX
cjal-3051	374	20	difficult	difficult	ADJ
cjal-3051	374	21	to	to	PART
cjal-3051	374	22	exchange	exchange	VERB
cjal-3051	374	23	and	and	CCONJ
cjal-3051	374	24	expatriate	expatriate	VERB
cjal-3051	374	25	renminbi	renminbi	NOUN
cjal-3051	374	26	anyway	anyway	ADV
cjal-3051	374	27	,	,	PUNCT
cjal-3051	374	28	a	a	DET
cjal-3051	374	29	foreign	foreign	ADJ
cjal-3051	374	30	business	business	NOUN
cjal-3051	374	31	may	may	AUX
cjal-3051	374	32	as	as	ADV
cjal-3051	374	33	well	well	ADV
cjal-3051	374	34	pay	pay	VERB
cjal-3051	374	35	the	the	DET
cjal-3051	374	36	tax	tax	NOUN
cjal-3051	374	37	in	in	ADP
cjal-3051	374	38	china	china	PROPN
cjal-3051	374	39	,	,	PUNCT
cjal-3051	374	40	accrue	accrue	VERB
cjal-3051	374	41	the	the	DET
cjal-3051	374	42	"	"	PUNCT
cjal-3051	374	43	goodwill	goodwill	NOUN
cjal-3051	374	44	"	"	PUNCT
cjal-3051	374	45	and	and	CCONJ
cjal-3051	374	46	seek	seek	VERB
cjal-3051	374	47	a	a	DET
cjal-3051	374	48	credit	credit	NOUN
cjal-3051	374	49	back	back	NOUN
cjal-3051	374	50	home.95	home.95	NOUN
cjal-3051	374	51	as	as	ADP
cjal-3051	374	52	always	always	ADV
cjal-3051	374	53	,	,	PUNCT
cjal-3051	374	54	the	the	DET
cjal-3051	374	55	opportunity	opportunity	NOUN
cjal-3051	374	56	for	for	ADP
cjal-3051	374	57	short	short	ADJ
cjal-3051	374	58	term	term	NOUN
cjal-3051	374	59	gain	gain	NOUN
cjal-3051	374	60	should	should	AUX
cjal-3051	374	61	be	be	AUX
cjal-3051	374	62	viewed	view	VERB
cjal-3051	374	63	in	in	ADP
cjal-3051	374	64	light	light	NOUN
cjal-3051	374	65	of	of	ADP
cjal-3051	374	66	long	long	ADJ
cjal-3051	374	67	term	term	NOUN
cjal-3051	374	68	growth	growth	NOUN
cjal-3051	374	69	or	or	CCONJ
cjal-3051	374	70	decline	decline	NOUN
cjal-3051	374	71	,	,	PUNCT
cjal-3051	374	72	and	and	CCONJ
cjal-3051	374	73	in	in	ADP
cjal-3051	374	74	light	light	NOUN
cjal-3051	374	75	of	of	ADP
cjal-3051	374	76	other	other	ADJ
cjal-3051	374	77	business	business	NOUN
cjal-3051	374	78	goals	goal	NOUN
cjal-3051	374	79	.	.	PUNCT
cjal-3051	375	1	92	92	NUM
cjal-3051	375	2	.	.	PUNCT
cjal-3051	376	1	the	the	DET
cjal-3051	376	2	foreign	foreign	ADJ
cjal-3051	376	3	enterprise	enterprise	NOUN
cjal-3051	376	4	income	income	NOUN
cjal-3051	376	5	tax	tax	NOUN
cjal-3051	376	6	subjects	subject	NOUN
cjal-3051	376	7	enterprises	enterprise	NOUN
cjal-3051	376	8	with	with	ADP
cjal-3051	376	9	an	an	DET
cjal-3051	376	10	establishment	establishment	NOUN
cjal-3051	376	11	to	to	ADP
cjal-3051	376	12	a	a	DET
cjal-3051	376	13	graduated	graduated	ADJ
cjal-3051	376	14	tax	tax	NOUN
cjal-3051	376	15	on	on	ADP
cjal-3051	376	16	net	net	ADJ
cjal-3051	376	17	income	income	NOUN
cjal-3051	376	18	.	.	PUNCT
cjal-3051	377	1	enterprises	enterprise	NOUN
cjal-3051	377	2	without	without	ADP
cjal-3051	377	3	an	an	DET
cjal-3051	377	4	establishment	establishment	NOUN
cjal-3051	377	5	are	be	AUX
cjal-3051	377	6	subject	subject	ADJ
cjal-3051	377	7	to	to	ADP
cjal-3051	377	8	a	a	DET
cjal-3051	377	9	withholding	withholding	NOUN
cjal-3051	377	10	tax	tax	NOUN
cjal-3051	377	11	.	.	PUNCT
cjal-3051	378	1	this	this	PRON
cjal-3051	378	2	may	may	AUX
cjal-3051	378	3	be	be	AUX
cjal-3051	378	4	compared	compare	VERB
cjal-3051	378	5	to	to	ADP
cjal-3051	378	6	the	the	DET
cjal-3051	378	7	u.s	u.s	PROPN
cjal-3051	378	8	.	.	PROPN
cjal-3051	378	9	tax	tax	NOUN
cjal-3051	378	10	treatment	treatment	NOUN
cjal-3051	378	11	of	of	ADP
cjal-3051	378	12	foreign	foreign	ADJ
cjal-3051	378	13	enterprises	enterprise	NOUN
cjal-3051	378	14	.	.	PUNCT
cjal-3051	379	1	a	a	DET
cjal-3051	379	2	"	"	PUNCT
cjal-3051	379	3	foreign	foreign	ADJ
cjal-3051	379	4	corporation	corporation	NOUN
cjal-3051	379	5	engaged	engage	VERB
cjal-3051	379	6	in	in	ADP
cjal-3051	379	7	trade	trade	NOUN
cjal-3051	379	8	or	or	CCONJ
cjal-3051	379	9	business	business	NOUN
cjal-3051	379	10	within	within	ADP
cjal-3051	379	11	the	the	DET
cjal-3051	379	12	united	united	PROPN
cjal-3051	379	13	states	states	PROPN
cjal-3051	379	14	...	...	PUNCT
cjal-3051	379	15	shall	shall	AUX
cjal-3051	379	16	be	be	AUX
cjal-3051	379	17	taxable	taxable	ADJ
cjal-3051	379	18	"	"	PUNCT
cjal-3051	379	19	according	accord	VERB
cjal-3051	379	20	to	to	ADP
cjal-3051	379	21	the	the	DET
cjal-3051	379	22	graduated	graduated	ADJ
cjal-3051	379	23	tax	tax	NOUN
cjal-3051	379	24	and	and	CCONJ
cjal-3051	379	25	provisions	provision	NOUN
cjal-3051	379	26	governing	govern	VERB
cjal-3051	379	27	u.s	u.s	PROPN
cjal-3051	379	28	.	.	PROPN
cjal-3051	379	29	corporations	corporation	NOUN
cjal-3051	379	30	.	.	PUNCT
cjal-3051	380	1	i.r.c	i.r.c	NOUN
cjal-3051	380	2	.	.	PUNCT
cjal-3051	381	1	§	§	PROPN
cjal-3051	381	2	882	882	NUM
cjal-3051	381	3	(	(	PUNCT
cjal-3051	381	4	1986	1986	NUM
cjal-3051	381	5	)	)	PUNCT
cjal-3051	381	6	.	.	PUNCT
cjal-3051	382	1	however	however	ADV
cjal-3051	382	2	,	,	PUNCT
cjal-3051	382	3	under	under	ADP
cjal-3051	382	4	§	§	PROPN
cjal-3051	382	5	881	881	NUM
cjal-3051	382	6	,	,	PUNCT
cjal-3051	382	7	foreign	foreign	ADJ
cjal-3051	382	8	corporations	corporation	NOUN
cjal-3051	382	9	earning	earn	VERB
cjal-3051	382	10	income	income	NOUN
cjal-3051	382	11	such	such	ADJ
cjal-3051	382	12	as	as	ADP
cjal-3051	382	13	"	"	PUNCT
cjal-3051	382	14	interest	interest	NOUN
cjal-3051	382	15	....	....	PUNCT
cjal-3051	382	16	dividends	dividend	NOUN
cjal-3051	382	17	,	,	PUNCT
cjal-3051	382	18	rents	rent	NOUN
cjal-3051	382	19	,	,	PUNCT
cjal-3051	382	20	salaries	salary	NOUN
cjal-3051	382	21	,	,	PUNCT
cjal-3051	382	22	.	.	PUNCT
cjal-3051	382	23	.	.	PUNCT
cjal-3051	383	1	.and	.and	PROPN
cjal-3051	384	1	other	other	ADJ
cjal-3051	384	2	fixed	fix	VERB
cjal-3051	384	3	or	or	CCONJ
cjal-3051	384	4	determinable	determinable	VERB
cjal-3051	384	5	annual	annual	ADJ
cjal-3051	384	6	or	or	CCONJ
cjal-3051	384	7	periodic	periodic	ADJ
cjal-3051	384	8	gains	gain	NOUN
cjal-3051	384	9	,	,	PUNCT
cjal-3051	384	10	profits	profit	NOUN
cjal-3051	384	11	,	,	PUNCT
cjal-3051	384	12	or	or	CCONJ
cjal-3051	384	13	income	income	NOUN
cjal-3051	384	14	"	"	PUNCT
cjal-3051	384	15	which	which	PRON
cjal-3051	384	16	is	be	AUX
cjal-3051	384	17	"	"	PUNCT
cjal-3051	384	18	not	not	PART
cjal-3051	384	19	effectively	effectively	ADV
cjal-3051	384	20	connected	connect	VERB
cjal-3051	384	21	with	with	ADP
cjal-3051	384	22	the	the	DET
cjal-3051	384	23	conduct	conduct	NOUN
cjal-3051	384	24	of	of	ADP
cjal-3051	384	25	a	a	DET
cjal-3051	384	26	trade	trade	NOUN
cjal-3051	384	27	or	or	CCONJ
cjal-3051	384	28	business	business	NOUN
cjal-3051	384	29	within	within	ADP
cjal-3051	384	30	the	the	DET
cjal-3051	384	31	united	united	PROPN
cjal-3051	384	32	states	states	PROPN
cjal-3051	384	33	"	"	PUNCT
cjal-3051	384	34	are	be	AUX
cjal-3051	384	35	subject	subject	ADJ
cjal-3051	384	36	to	to	ADP
cjal-3051	384	37	a	a	DET
cjal-3051	384	38	withholding	withholding	NOUN
cjal-3051	384	39	tax	tax	NOUN
cjal-3051	384	40	.	.	PUNCT
cjal-3051	385	1	i	i	PRON
cjal-3051	385	2	d.	d.	PROPN
cjal-3051	385	3	at	at	ADP
cjal-3051	385	4	§	§	PROPN
cjal-3051	385	5	881	881	NUM
cjal-3051	385	6	.	.	PUNCT
cjal-3051	386	1	hence	hence	ADV
cjal-3051	386	2	,	,	PUNCT
cjal-3051	386	3	it	it	PRON
cjal-3051	386	4	appears	appear	VERB
cjal-3051	386	5	that	that	SCONJ
cjal-3051	386	6	the	the	DET
cjal-3051	386	7	chinese	chinese	PROPN
cjal-3051	386	8	have	have	AUX
cjal-3051	386	9	contrived	contrive	VERB
cjal-3051	386	10	a	a	DET
cjal-3051	386	11	solution	solution	NOUN
cjal-3051	386	12	substantially	substantially	ADV
cjal-3051	386	13	similar	similar	ADJ
cjal-3051	386	14	to	to	ADP
cjal-3051	386	15	that	that	PRON
cjal-3051	386	16	used	use	VERB
cjal-3051	386	17	(	(	PUNCT
cjal-3051	386	18	and	and	CCONJ
cjal-3051	386	19	found	find	VERB
cjal-3051	386	20	workable	workable	ADJ
cjal-3051	386	21	)	)	PUNCT
cjal-3051	386	22	in	in	ADP
cjal-3051	386	23	the	the	DET
cjal-3051	386	24	u.s	u.s	PROPN
cjal-3051	386	25	.	.	PROPN
cjal-3051	386	26	93	93	NUM
cjal-3051	386	27	.	.	PUNCT
cjal-3051	387	1	gelatt	gelatt	NOUN
cjal-3051	387	2	,	,	PUNCT
cjal-3051	387	3	supra	supra	PROPN
cjal-3051	387	4	note	note	NOUN
cjal-3051	387	5	4	4	NUM
cjal-3051	387	6	,	,	PUNCT
cjal-3051	387	7	at	at	ADP
cjal-3051	387	8	425	425	NUM
cjal-3051	387	9	.	.	PUNCT
cjal-3051	387	10	94	94	NUM
cjal-3051	387	11	.	.	PUNCT
cjal-3051	388	1	see	see	VERB
cjal-3051	388	2	feit	feit	PROPN
cjal-3051	388	3	law	law	PROPN
cjal-3051	388	4	,	,	PUNCT
cjal-3051	388	5	supra	supra	PROPN
cjal-3051	388	6	note	note	NOUN
cjal-3051	388	7	4	4	NUM
cjal-3051	388	8	,	,	PUNCT
cjal-3051	388	9	art	art	NOUN
cjal-3051	388	10	.	.	PUNCT
cjal-3051	389	1	13	13	NUM
cjal-3051	389	2	.	.	X
cjal-3051	389	3	95	95	NUM
cjal-3051	389	4	.	.	PUNCT
cjal-3051	390	1	however	however	ADV
cjal-3051	390	2	,	,	PUNCT
cjal-3051	390	3	an	an	DET
cjal-3051	390	4	enterprise	enterprise	NOUN
cjal-3051	390	5	may	may	AUX
cjal-3051	390	6	wish	wish	VERB
cjal-3051	390	7	to	to	PART
cjal-3051	390	8	make	make	VERB
cjal-3051	390	9	a	a	DET
cjal-3051	390	10	more	more	ADV
cjal-3051	390	11	aggressive	aggressive	ADJ
cjal-3051	390	12	effort	effort	NOUN
cjal-3051	390	13	to	to	PART
cjal-3051	390	14	minimize	minimize	VERB
cjal-3051	390	15	its	its	PRON
cjal-3051	390	16	chinese	chinese	ADJ
cjal-3051	390	17	tax	tax	NOUN
cjal-3051	390	18	liability	liability	NOUN
cjal-3051	390	19	to	to	ADP
cjal-3051	390	20	the	the	DET
cjal-3051	390	21	extent	extent	NOUN
cjal-3051	390	22	that	that	SCONJ
cjal-3051	390	23	it	it	PRON
cjal-3051	390	24	exceeds	exceed	VERB
cjal-3051	390	25	the	the	DET
cjal-3051	390	26	enterprise	enterprise	NOUN
cjal-3051	390	27	's	's	PART
cjal-3051	390	28	u.s	u.s	PROPN
cjal-3051	390	29	.	.	PROPN
cjal-3051	390	30	taxes	taxis	NOUN
cjal-3051	390	31	.	.	PUNCT
cjal-3051	391	1	this	this	PRON
cjal-3051	391	2	may	may	AUX
cjal-3051	391	3	be	be	AUX
cjal-3051	391	4	more	more	ADJ
cjal-3051	391	5	of	of	ADP
cjal-3051	391	6	a	a	DET
cjal-3051	391	7	problem	problem	NOUN
cjal-3051	391	8	under	under	ADP
cjal-3051	391	9	the	the	DET
cjal-3051	391	10	tax	tax	NOUN
cjal-3051	391	11	reform	reform	NOUN
cjal-3051	391	12	act	act	NOUN
cjal-3051	391	13	of	of	ADP
cjal-3051	391	14	1986	1986	NUM
cjal-3051	391	15	.	.	PUNCT
cjal-3051	392	1	the	the	DET
cjal-3051	392	2	u.s	u.s	PROPN
cjal-3051	392	3	.	.	PROPN
cjal-3051	392	4	top	top	ADJ
cjal-3051	392	5	corporate	corporate	ADJ
cjal-3051	392	6	rate	rate	NOUN
cjal-3051	392	7	will	will	AUX
cjal-3051	392	8	be	be	AUX
cjal-3051	392	9	only	only	ADV
cjal-3051	392	10	34	34	NUM
cjal-3051	392	11	%	%	NOUN
cjal-3051	392	12	,	,	PUNCT
cjal-3051	392	13	compared	compare	VERB
cjal-3051	392	14	to	to	ADP
cjal-3051	392	15	40	40	NUM
cjal-3051	392	16	%	%	NOUN
cjal-3051	392	17	under	under	ADP
cjal-3051	392	18	china	china	PROPN
cjal-3051	392	19	's	's	PART
cjal-3051	392	20	feit	feit	PROPN
cjal-3051	392	21	law	law	PROPN
cjal-3051	392	22	.	.	PUNCT
cjal-3051	393	1	see	see	VERB
cjal-3051	393	2	i	i	PRON
cjal-3051	393	3	d.	d.	PROPN
cjal-3051	393	4	art	art	PROPN
cjal-3051	393	5	.	.	PUNCT
cjal-3051	394	1	3	3	X
cjal-3051	394	2	.	.	X
cjal-3051	394	3	in	in	ADP
cjal-3051	394	4	general	general	ADJ
cjal-3051	394	5	,	,	PUNCT
cjal-3051	394	6	the	the	DET
cjal-3051	394	7	excess	excess	ADJ
cjal-3051	394	8	foreign	foreign	ADJ
cjal-3051	394	9	tax	tax	NOUN
cjal-3051	394	10	can	can	AUX
cjal-3051	394	11	not	not	PART
cjal-3051	394	12	be	be	AUX
cjal-3051	394	13	credited	credit	VERB
cjal-3051	394	14	,	,	PUNCT
cjal-3051	394	15	but	but	CCONJ
cjal-3051	394	16	must	must	AUX
cjal-3051	394	17	be	be	AUX
cjal-3051	394	18	carried	carry	VERB
cjal-3051	394	19	forward	forward	ADV
cjal-3051	394	20	to	to	ADP
cjal-3051	394	21	future	future	ADJ
cjal-3051	394	22	taxable	taxable	ADJ
cjal-3051	394	23	years	year	NOUN
cjal-3051	394	24	.	.	PUNCT
cjal-3051	395	1	see	see	VERB
cjal-3051	395	2	i.r.c	i.r.c	NOUN
cjal-3051	395	3	.	.	PUNCT
cjal-3051	396	1	§	§	PROPN
cjal-3051	396	2	904	904	NUM
cjal-3051	396	3	(	(	PUNCT
cjal-3051	396	4	1986	1986	NUM
cjal-3051	396	5	)	)	PUNCT
cjal-3051	396	6	.	.	PUNCT
cjal-3051	397	1	1987	1987	NUM
cjal-3051	397	2	]	]	PUNCT
cjal-3051	397	3	journal	journal	NOUN
cjal-3051	397	4	of	of	ADP
cjal-3051	397	5	chinese	chinese	ADJ
cjal-3051	397	6	law	law	PROPN
cjal-3051	397	7	a.	a.	NOUN
cjal-3051	397	8	chinese	chinese	PROPN
cjal-3051	397	9	tax	tax	NOUN
cjal-3051	397	10	incentives	incentive	VERB
cjal-3051	397	11	tax	tax	NOUN
cjal-3051	397	12	considerations	consideration	NOUN
cjal-3051	397	13	alone	alone	ADV
cjal-3051	397	14	may	may	AUX
cjal-3051	397	15	not	not	PART
cjal-3051	397	16	determine	determine	VERB
cjal-3051	397	17	a	a	DET
cjal-3051	397	18	foreign	foreign	ADJ
cjal-3051	397	19	investor	investor	NOUN
cjal-3051	397	20	's	's	PART
cjal-3051	397	21	business	business	NOUN
cjal-3051	397	22	choice	choice	NOUN
cjal-3051	397	23	,	,	PUNCT
cjal-3051	397	24	but	but	CCONJ
cjal-3051	397	25	tax	tax	NOUN
cjal-3051	397	26	incentives	incentive	NOUN
cjal-3051	397	27	are	be	AUX
cjal-3051	397	28	certainly	certainly	ADV
cjal-3051	397	29	a	a	DET
cjal-3051	397	30	factor	factor	NOUN
cjal-3051	397	31	in	in	ADP
cjal-3051	397	32	deciding	decide	VERB
cjal-3051	397	33	not	not	PART
cjal-3051	397	34	only	only	ADV
cjal-3051	397	35	what	what	DET
cjal-3051	397	36	form	form	NOUN
cjal-3051	397	37	of	of	ADP
cjal-3051	397	38	business	business	NOUN
cjal-3051	397	39	to	to	PART
cjal-3051	397	40	conduct	conduct	VERB
cjal-3051	397	41	,	,	PUNCT
cjal-3051	397	42	but	but	CCONJ
cjal-3051	397	43	where	where	SCONJ
cjal-3051	397	44	in	in	ADP
cjal-3051	397	45	china	china	PROPN
cjal-3051	397	46	to	to	PART
cjal-3051	397	47	conduct	conduct	VERB
cjal-3051	397	48	it	it	PRON
cjal-3051	397	49	.	.	PUNCT
cjal-3051	398	1	at	at	ADP
cjal-3051	398	2	the	the	DET
cjal-3051	398	3	same	same	ADJ
cjal-3051	398	4	time	time	NOUN
cjal-3051	398	5	,	,	PUNCT
cjal-3051	398	6	one	one	PRON
cjal-3051	398	7	must	must	AUX
cjal-3051	398	8	be	be	AUX
cjal-3051	398	9	resigned	resign	VERB
cjal-3051	398	10	to	to	ADP
cjal-3051	398	11	the	the	DET
cjal-3051	398	12	high	high	ADJ
cjal-3051	398	13	degree	degree	NOUN
cjal-3051	398	14	of	of	ADP
cjal-3051	398	15	uncertainty	uncertainty	NOUN
cjal-3051	398	16	which	which	PRON
cjal-3051	398	17	may	may	AUX
cjal-3051	398	18	upset	upset	VERB
cjal-3051	398	19	the	the	DET
cjal-3051	398	20	most	most	ADV
cjal-3051	398	21	careful	careful	ADJ
cjal-3051	398	22	plans.96	plans.96	NOUN
cjal-3051	398	23	hopefully	hopefully	ADV
cjal-3051	398	24	,	,	PUNCT
cjal-3051	398	25	the	the	DET
cjal-3051	398	26	implementation	implementation	NOUN
cjal-3051	398	27	of	of	ADP
cjal-3051	398	28	the	the	DET
cjal-3051	398	29	tax	tax	NOUN
cjal-3051	398	30	treaty	treaty	NOUN
cjal-3051	398	31	and	and	CCONJ
cjal-3051	398	32	increased	increase	VERB
cjal-3051	398	33	familiarity	familiarity	NOUN
cjal-3051	398	34	on	on	ADP
cjal-3051	398	35	the	the	DET
cjal-3051	398	36	part	part	NOUN
cjal-3051	398	37	of	of	ADP
cjal-3051	398	38	the	the	DET
cjal-3051	398	39	chinese	chinese	PROPN
cjal-3051	398	40	with	with	ADP
cjal-3051	398	41	their	their	PRON
cjal-3051	398	42	new	new	ADJ
cjal-3051	398	43	tax	tax	NOUN
cjal-3051	398	44	system	system	NOUN
cjal-3051	398	45	will	will	AUX
cjal-3051	398	46	help	help	VERB
cjal-3051	398	47	reduce	reduce	VERB
cjal-3051	398	48	this	this	DET
cjal-3051	398	49	uncertainty	uncertainty	NOUN
cjal-3051	398	50	.	.	PUNCT
cjal-3051	399	1	1	1	X
cjal-3051	399	2	.	.	X
cjal-3051	399	3	choice	choice	NOUN
cjal-3051	399	4	of	of	ADP
cjal-3051	399	5	business	business	NOUN
cjal-3051	399	6	form	form	VERB
cjal-3051	399	7	the	the	DET
cjal-3051	399	8	choices	choice	NOUN
cjal-3051	399	9	of	of	ADP
cjal-3051	399	10	form	form	NOUN
cjal-3051	399	11	fall	fall	VERB
cjal-3051	399	12	into	into	ADP
cjal-3051	399	13	three	three	NUM
cjal-3051	399	14	main	main	ADJ
cjal-3051	399	15	categories	category	NOUN
cjal-3051	399	16	:	:	PUNCT
cjal-3051	399	17	doing	do	VERB
cjal-3051	399	18	business	business	NOUN
cjal-3051	399	19	from	from	ADP
cjal-3051	399	20	outside	outside	ADP
cjal-3051	399	21	china	china	PROPN
cjal-3051	399	22	so	so	SCONJ
cjal-3051	399	23	as	as	SCONJ
cjal-3051	399	24	to	to	PART
cjal-3051	399	25	avoid	avoid	VERB
cjal-3051	399	26	progressive	progressive	ADJ
cjal-3051	399	27	individual	individual	ADJ
cjal-3051	399	28	taxes	taxis	NOUN
cjal-3051	399	29	and	and	CCONJ
cjal-3051	399	30	"	"	PUNCT
cjal-3051	399	31	establishment	establishment	NOUN
cjal-3051	399	32	"	"	PUNCT
cjal-3051	399	33	taxes	taxis	NOUN
cjal-3051	399	34	entirely	entirely	ADV
cjal-3051	399	35	,	,	PUNCT
cjal-3051	399	36	doing	do	VERB
cjal-3051	399	37	business	business	NOUN
cjal-3051	399	38	as	as	ADP
cjal-3051	399	39	a	a	DET
cjal-3051	399	40	joint	joint	ADJ
cjal-3051	399	41	equity	equity	NOUN
cjal-3051	399	42	venture	venture	NOUN
cjal-3051	399	43	,	,	PUNCT
cjal-3051	399	44	or	or	CCONJ
cjal-3051	399	45	doing	do	VERB
cjal-3051	399	46	business	business	NOUN
cjal-3051	399	47	as	as	ADP
cjal-3051	399	48	a	a	DET
cjal-3051	399	49	foreign	foreign	ADJ
cjal-3051	399	50	enterprise	enterprise	NOUN
cjal-3051	399	51	,	,	PUNCT
cjal-3051	399	52	which	which	PRON
cjal-3051	399	53	includes	include	VERB
cjal-3051	399	54	several	several	ADJ
cjal-3051	399	55	forms	form	NOUN
cjal-3051	399	56	.	.	PUNCT
cjal-3051	400	1	as	as	ADV
cjal-3051	400	2	far	far	ADV
cjal-3051	400	3	as	as	SCONJ
cjal-3051	400	4	conducting	conduct	VERB
cjal-3051	400	5	business	business	NOUN
cjal-3051	400	6	from	from	ADP
cjal-3051	400	7	abroad	abroad	ADV
cjal-3051	400	8	is	be	AUX
cjal-3051	400	9	concerned	concern	VERB
cjal-3051	400	10	,	,	PUNCT
cjal-3051	400	11	the	the	DET
cjal-3051	400	12	major	major	ADJ
cjal-3051	400	13	tax	tax	NOUN
cjal-3051	400	14	problem	problem	NOUN
cjal-3051	400	15	is	be	AUX
cjal-3051	400	16	the	the	DET
cjal-3051	400	17	danger	danger	NOUN
cjal-3051	400	18	of	of	ADP
cjal-3051	400	19	receiving	receive	VERB
cjal-3051	400	20	establishment	establishment	NOUN
cjal-3051	400	21	status	status	NOUN
cjal-3051	400	22	due	due	ADJ
cjal-3051	400	23	to	to	ADP
cjal-3051	400	24	supporting	support	VERB
cjal-3051	400	25	or	or	CCONJ
cjal-3051	400	26	expediting	expedite	VERB
cjal-3051	400	27	operations	operation	NOUN
cjal-3051	400	28	in	in	ADP
cjal-3051	400	29	china	china	PROPN
cjal-3051	400	30	.	.	PUNCT
cjal-3051	401	1	the	the	DET
cjal-3051	401	2	treaty	treaty	NOUN
cjal-3051	401	3	should	should	AUX
cjal-3051	401	4	enable	enable	VERB
cjal-3051	401	5	a	a	DET
cjal-3051	401	6	careful	careful	ADJ
cjal-3051	401	7	planner	planner	NOUN
cjal-3051	401	8	to	to	PART
cjal-3051	401	9	avoid	avoid	VERB
cjal-3051	401	10	the	the	DET
cjal-3051	401	11	danger	danger	NOUN
cjal-3051	401	12	,	,	PUNCT
cjal-3051	401	13	since	since	SCONJ
cjal-3051	401	14	the	the	DET
cjal-3051	401	15	accord	accord	NOUN
cjal-3051	401	16	gives	give	VERB
cjal-3051	401	17	an	an	DET
cjal-3051	401	18	explicit	explicit	ADJ
cjal-3051	401	19	definition	definition	NOUN
cjal-3051	401	20	of	of	ADP
cjal-3051	401	21	"	"	PUNCT
cjal-3051	401	22	establishment	establishment	NOUN
cjal-3051	401	23	.	.	PUNCT
cjal-3051	401	24	"	"	PUNCT
cjal-3051	402	1	97	97	NUM
cjal-3051	402	2	however	however	ADV
cjal-3051	402	3	,	,	PUNCT
cjal-3051	402	4	even	even	ADV
cjal-3051	402	5	a	a	DET
cjal-3051	402	6	company	company	NOUN
cjal-3051	402	7	engaged	engage	VERB
cjal-3051	402	8	solely	solely	ADV
cjal-3051	402	9	in	in	ADP
cjal-3051	402	10	sales	sale	NOUN
cjal-3051	402	11	may	may	AUX
cjal-3051	402	12	wish	wish	VERB
cjal-3051	402	13	to	to	PART
cjal-3051	402	14	have	have	VERB
cjal-3051	402	15	a	a	DET
cjal-3051	402	16	representative	representative	ADJ
cjal-3051	402	17	office	office	NOUN
cjal-3051	402	18	,	,	PUNCT
cjal-3051	402	19	and	and	CCONJ
cjal-3051	402	20	a	a	DET
cjal-3051	402	21	representative	representative	ADJ
cjal-3051	402	22	office	office	NOUN
cjal-3051	402	23	with	with	ADP
cjal-3051	402	24	too	too	ADV
cjal-3051	402	25	much	much	ADJ
cjal-3051	402	26	authority	authority	NOUN
cjal-3051	402	27	or	or	CCONJ
cjal-3051	402	28	too	too	ADV
cjal-3051	402	29	substantial	substantial	ADJ
cjal-3051	402	30	business	business	NOUN
cjal-3051	402	31	activity	activity	NOUN
cjal-3051	402	32	may	may	AUX
cjal-3051	402	33	render	render	VERB
cjal-3051	402	34	the	the	DET
cjal-3051	402	35	company	company	NOUN
cjal-3051	402	36	subject	subject	VERB
cjal-3051	402	37	to	to	ADP
cjal-3051	402	38	the	the	DET
cjal-3051	402	39	progressive	progressive	ADJ
cjal-3051	403	1	tax.98	tax.98	INTJ
cjal-3051	403	2	the	the	PRON
cjal-3051	403	3	more	more	ADJ
cjal-3051	403	4	a	a	DET
cjal-3051	403	5	foreign	foreign	ADJ
cjal-3051	403	6	corporation	corporation	NOUN
cjal-3051	403	7	views	view	VERB
cjal-3051	403	8	china	china	PROPN
cjal-3051	403	9	as	as	ADP
cjal-3051	403	10	a	a	DET
cjal-3051	403	11	resource	resource	NOUN
cjal-3051	403	12	rather	rather	ADV
cjal-3051	403	13	than	than	ADP
cjal-3051	403	14	simply	simply	ADV
cjal-3051	403	15	as	as	ADP
cjal-3051	403	16	a	a	DET
cjal-3051	403	17	market	market	NOUN
cjal-3051	403	18	,	,	PUNCT
cjal-3051	403	19	the	the	PRON
cjal-3051	403	20	more	more	ADJ
cjal-3051	403	21	it	it	PRON
cjal-3051	403	22	will	will	AUX
cjal-3051	403	23	have	have	VERB
cjal-3051	403	24	to	to	PART
cjal-3051	403	25	proceed	proceed	VERB
cjal-3051	403	26	beyond	beyond	ADP
cjal-3051	403	27	these	these	DET
cjal-3051	403	28	"	"	PUNCT
cjal-3051	403	29	establishment	establishment	NOUN
cjal-3051	403	30	"	"	PUNCT
cjal-3051	403	31	issues	issue	NOUN
cjal-3051	403	32	to	to	PART
cjal-3051	403	33	decide	decide	VERB
cjal-3051	403	34	between	between	ADP
cjal-3051	403	35	a	a	DET
cjal-3051	403	36	joint	joint	ADJ
cjal-3051	403	37	equity	equity	NOUN
cjal-3051	403	38	venture	venture	NOUN
cjal-3051	403	39	or	or	CCONJ
cjal-3051	403	40	some	some	DET
cjal-3051	403	41	other	other	ADJ
cjal-3051	403	42	form	form	NOUN
cjal-3051	403	43	.	.	PUNCT
cjal-3051	404	1	one	one	NUM
cjal-3051	404	2	alternative	alternative	NOUN
cjal-3051	404	3	,	,	PUNCT
cjal-3051	404	4	unique	unique	ADJ
cjal-3051	404	5	in	in	ADP
cjal-3051	404	6	a	a	DET
cjal-3051	404	7	tax	tax	NOUN
cjal-3051	404	8	sense	sense	NOUN
cjal-3051	404	9	,	,	PUNCT
cjal-3051	404	10	is	be	AUX
cjal-3051	404	11	to	to	PART
cjal-3051	404	12	do	do	VERB
cjal-3051	404	13	business	business	NOUN
cjal-3051	404	14	in	in	ADP
cjal-3051	404	15	china	china	PROPN
cjal-3051	404	16	96	96	NUM
cjal-3051	404	17	.	.	PUNCT
cjal-3051	405	1	the	the	DET
cjal-3051	405	2	uncertainty	uncertainty	NOUN
cjal-3051	405	3	,	,	PUNCT
cjal-3051	405	4	or	or	CCONJ
cjal-3051	405	5	flexibility	flexibility	NOUN
cjal-3051	405	6	,	,	PUNCT
cjal-3051	405	7	may	may	AUX
cjal-3051	405	8	work	work	VERB
cjal-3051	405	9	to	to	ADP
cjal-3051	405	10	the	the	DET
cjal-3051	405	11	detriment	detriment	NOUN
cjal-3051	405	12	or	or	CCONJ
cjal-3051	405	13	benefit	benefit	NOUN
cjal-3051	405	14	of	of	ADP
cjal-3051	405	15	the	the	DET
cjal-3051	405	16	taxpayer	taxpayer	NOUN
cjal-3051	405	17	.	.	PUNCT
cjal-3051	406	1	for	for	ADP
cjal-3051	406	2	example	example	NOUN
cjal-3051	406	3	,	,	PUNCT
cjal-3051	406	4	on	on	ADP
cjal-3051	406	5	one	one	NUM
cjal-3051	406	6	occasion	occasion	NOUN
cjal-3051	406	7	chinese	chinese	ADJ
cjal-3051	406	8	tax	tax	NOUN
cjal-3051	406	9	authorities	authority	NOUN
cjal-3051	406	10	treated	treat	VERB
cjal-3051	406	11	a	a	DET
cjal-3051	406	12	u.s	u.s	PROPN
cjal-3051	406	13	.	.	PROPN
cjal-3051	406	14	law	law	PROPN
cjal-3051	406	15	partner	partner	NOUN
cjal-3051	406	16	's	's	PART
cjal-3051	406	17	income	income	NOUN
cjal-3051	406	18	as	as	ADP
cjal-3051	406	19	"	"	PUNCT
cjal-3051	406	20	wages	wage	NOUN
cjal-3051	406	21	or	or	CCONJ
cjal-3051	406	22	salaries	salary	NOUN
cjal-3051	406	23	"	"	PUNCT
cjal-3051	406	24	subject	subject	NOUN
cjal-3051	406	25	to	to	ADP
cjal-3051	406	26	the	the	DET
cjal-3051	406	27	progressive	progressive	ADJ
cjal-3051	406	28	tax	tax	NOUN
cjal-3051	406	29	,	,	PUNCT
cjal-3051	406	30	contrary	contrary	ADJ
cjal-3051	406	31	to	to	ADP
cjal-3051	406	32	the	the	DET
cjal-3051	406	33	interpretation	interpretation	NOUN
cjal-3051	406	34	previously	previously	ADV
cjal-3051	406	35	given	give	VERB
cjal-3051	406	36	the	the	DET
cjal-3051	406	37	law	law	NOUN
cjal-3051	406	38	.	.	PUNCT
cjal-3051	407	1	on	on	ADP
cjal-3051	407	2	the	the	DET
cjal-3051	407	3	other	other	ADJ
cjal-3051	407	4	hand	hand	NOUN
cjal-3051	407	5	,	,	PUNCT
cjal-3051	407	6	the	the	DET
cjal-3051	407	7	ministry	ministry	PROPN
cjal-3051	407	8	of	of	ADP
cjal-3051	407	9	finance	finance	NOUN
cjal-3051	407	10	may	may	AUX
cjal-3051	407	11	allow	allow	VERB
cjal-3051	407	12	exemptions	exemption	NOUN
cjal-3051	407	13	beyond	beyond	ADP
cjal-3051	407	14	the	the	DET
cjal-3051	407	15	standard	standard	ADJ
cjal-3051	407	16	800	800	NUM
cjal-3051	407	17	yuan	yuan	NOUN
cjal-3051	407	18	,	,	PUNCT
cjal-3051	407	19	under	under	ADP
cjal-3051	407	20	the	the	DET
cjal-3051	407	21	personal	personal	ADJ
cjal-3051	407	22	tax	tax	NOUN
cjal-3051	407	23	law	law	NOUN
cjal-3051	407	24	.	.	PUNCT
cjal-3051	408	1	hannes	hannes	PROPN
cjal-3051	408	2	,	,	PUNCT
cjal-3051	408	3	prc	prc	PROPN
cjal-3051	408	4	:	:	PUNCT
cjal-3051	408	5	recent	recent	ADJ
cjal-3051	408	6	income	income	NOUN
cjal-3051	408	7	tax	tax	NOUN
cjal-3051	408	8	developments	development	NOUN
cjal-3051	408	9	,	,	PUNCT
cjal-3051	408	10	e.	e.	PROPN
cjal-3051	408	11	asian	asian	PROPN
cjal-3051	408	12	exec	exec	PROPN
cjal-3051	408	13	.	.	PUNCT
cjal-3051	409	1	rep	rep	PROPN
cjal-3051	409	2	.	.	PROPN
cjal-3051	409	3	,	,	PUNCT
cjal-3051	409	4	feb	feb	PROPN
cjal-3051	409	5	.	.	PROPN
cjal-3051	409	6	1984	1984	NUM
cjal-3051	409	7	,	,	PUNCT
cjal-3051	409	8	at	at	ADP
cjal-3051	409	9	9	9	NUM
cjal-3051	409	10	,	,	PUNCT
cjal-3051	409	11	11	11	NUM
cjal-3051	409	12	.	.	X
cjal-3051	409	13	97	97	NUM
cjal-3051	409	14	.	.	PUNCT
cjal-3051	410	1	article	article	NOUN
cjal-3051	410	2	5	5	NUM
cjal-3051	410	3	of	of	ADP
cjal-3051	410	4	the	the	DET
cjal-3051	410	5	treaty	treaty	NOUN
cjal-3051	410	6	provides	provide	VERB
cjal-3051	410	7	in	in	ADP
cjal-3051	410	8	general	general	ADJ
cjal-3051	410	9	that	that	SCONJ
cjal-3051	410	10	an	an	DET
cjal-3051	410	11	establishment	establishment	NOUN
cjal-3051	410	12	is	be	AUX
cjal-3051	410	13	"	"	PUNCT
cjal-3051	410	14	a	a	DET
cjal-3051	410	15	fixed	fix	VERB
cjal-3051	410	16	place	place	NOUN
cjal-3051	410	17	of	of	ADP
cjal-3051	410	18	business	business	NOUN
cjal-3051	410	19	through	through	ADP
cjal-3051	410	20	which	which	PRON
cjal-3051	410	21	the	the	DET
cjal-3051	410	22	business	business	NOUN
cjal-3051	410	23	of	of	ADP
cjal-3051	410	24	an	an	DET
cjal-3051	410	25	enterprise	enterprise	NOUN
cjal-3051	410	26	is	be	AUX
cjal-3051	410	27	wholly	wholly	ADV
cjal-3051	410	28	or	or	CCONJ
cjal-3051	410	29	partly	partly	ADV
cjal-3051	410	30	carried	carry	VERB
cjal-3051	410	31	on	on	ADP
cjal-3051	410	32	.	.	PUNCT
cjal-3051	410	33	"	"	PUNCT
cjal-3051	411	1	treaty	treaty	NOUN
cjal-3051	411	2	,	,	PUNCT
cjal-3051	411	3	supra	supra	PROPN
cjal-3051	411	4	note	note	PROPN
cjal-3051	411	5	15	15	NUM
cjal-3051	411	6	,	,	PUNCT
cjal-3051	411	7	art	art	NOUN
cjal-3051	411	8	.	.	PUNCT
cjal-3051	412	1	5.1	5.1	NUM
cjal-3051	412	2	.	.	PUNCT
cjal-3051	413	1	however	however	ADV
cjal-3051	413	2	,	,	PUNCT
cjal-3051	413	3	maintenance	maintenance	NOUN
cjal-3051	413	4	of	of	ADP
cjal-3051	413	5	facilities	facility	NOUN
cjal-3051	413	6	or	or	CCONJ
cjal-3051	413	7	goods	good	NOUN
cjal-3051	413	8	in	in	ADP
cjal-3051	413	9	china	china	PROPN
cjal-3051	413	10	"	"	PUNCT
cjal-3051	413	11	solely	solely	ADV
cjal-3051	413	12	for	for	ADP
cjal-3051	413	13	the	the	DET
cjal-3051	413	14	purpose	purpose	NOUN
cjal-3051	413	15	of	of	ADP
cjal-3051	413	16	storage	storage	NOUN
cjal-3051	413	17	,	,	PUNCT
cjal-3051	413	18	display	display	NOUN
cjal-3051	413	19	or	or	CCONJ
cjal-3051	413	20	delivery	delivery	NOUN
cjal-3051	413	21	"	"	PUNCT
cjal-3051	413	22	does	do	AUX
cjal-3051	413	23	not	not	PART
cjal-3051	413	24	constitute	constitute	VERB
cjal-3051	413	25	an	an	DET
cjal-3051	413	26	establishment	establishment	NOUN
cjal-3051	413	27	.	.	PUNCT
cjal-3051	414	1	i	i	PRON
cjal-3051	414	2	d.	d.	PROPN
cjal-3051	414	3	art	art	PROPN
cjal-3051	414	4	.	.	PUNCT
cjal-3051	415	1	5.4(a),(b	5.4(a),(b	NUM
cjal-3051	415	2	)	)	PUNCT
cjal-3051	415	3	.	.	PUNCT
cjal-3051	416	1	an	an	DET
cjal-3051	416	2	enterprise	enterprise	NOUN
cjal-3051	416	3	should	should	AUX
cjal-3051	416	4	be	be	AUX
cjal-3051	416	5	aware	aware	ADJ
cjal-3051	416	6	,	,	PUNCT
cjal-3051	416	7	nevertheless	nevertheless	ADV
cjal-3051	416	8	,	,	PUNCT
cjal-3051	416	9	that	that	SCONJ
cjal-3051	416	10	even	even	ADV
cjal-3051	416	11	without	without	ADP
cjal-3051	416	12	a	a	DET
cjal-3051	416	13	"	"	PUNCT
cjal-3051	416	14	fixed	fix	VERB
cjal-3051	416	15	place	place	NOUN
cjal-3051	416	16	of	of	ADP
cjal-3051	416	17	business	business	NOUN
cjal-3051	416	18	"	"	PUNCT
cjal-3051	416	19	in	in	ADP
cjal-3051	416	20	china	china	PROPN
cjal-3051	416	21	,	,	PUNCT
cjal-3051	416	22	it	it	PRON
cjal-3051	416	23	may	may	AUX
cjal-3051	416	24	be	be	AUX
cjal-3051	416	25	deemed	deem	VERB
cjal-3051	416	26	to	to	PART
cjal-3051	416	27	have	have	VERB
cjal-3051	416	28	an	an	DET
cjal-3051	416	29	establishment	establishment	NOUN
cjal-3051	416	30	if	if	SCONJ
cjal-3051	416	31	contracts	contract	NOUN
cjal-3051	416	32	are	be	AUX
cjal-3051	416	33	"	"	PUNCT
cjal-3051	416	34	habitually	habitually	ADV
cjal-3051	416	35	"	"	PUNCT
cjal-3051	416	36	concluded	conclude	VERB
cjal-3051	416	37	there	there	ADV
cjal-3051	416	38	.	.	PUNCT
cjal-3051	417	1	i	i	PRON
cjal-3051	417	2	d.	d.	PROPN
cjal-3051	417	3	art	art	PROPN
cjal-3051	417	4	.	.	PUNCT
cjal-3051	418	1	5.5	5.5	NUM
cjal-3051	418	2	.	.	NOUN
cjal-3051	418	3	98	98	NUM
cjal-3051	418	4	.	.	PUNCT
cjal-3051	419	1	however	however	ADV
cjal-3051	419	2	,	,	PUNCT
cjal-3051	419	3	it	it	PRON
cjal-3051	419	4	should	should	AUX
cjal-3051	419	5	be	be	AUX
cjal-3051	419	6	recalled	recall	VERB
cjal-3051	419	7	that	that	SCONJ
cjal-3051	419	8	the	the	DET
cjal-3051	419	9	first	first	ADJ
cjal-3051	419	10	250,000	250,000	NUM
cjal-3051	419	11	yuan	yuan	NOUN
cjal-3051	419	12	of	of	ADP
cjal-3051	419	13	income	income	NOUN
cjal-3051	419	14	is	be	AUX
cjal-3051	419	15	only	only	ADV
cjal-3051	419	16	subject	subject	ADJ
cjal-3051	419	17	to	to	ADP
cjal-3051	419	18	a	a	DET
cjal-3051	419	19	20	20	NUM
cjal-3051	419	20	%	%	NOUN
cjal-3051	419	21	tax	tax	NOUN
cjal-3051	419	22	,	,	PUNCT
cjal-3051	419	23	so	so	ADV
cjal-3051	419	24	low	low	ADJ
cjal-3051	419	25	income	income	NOUN
cjal-3051	419	26	operations	operation	NOUN
cjal-3051	419	27	have	have	VERB
cjal-3051	419	28	less	less	ADJ
cjal-3051	419	29	of	of	ADP
cjal-3051	419	30	a	a	DET
cjal-3051	419	31	problem	problem	NOUN
cjal-3051	419	32	.	.	PUNCT
cjal-3051	420	1	supra	supra	ADJ
cjal-3051	420	2	text	text	NOUN
cjal-3051	420	3	accompanying	accompanying	ADJ
cjal-3051	420	4	note	note	NOUN
cjal-3051	420	5	update	update	NOUN
cjal-3051	420	6	on	on	ADP
cjal-3051	420	7	taxation	taxation	NOUN
cjal-3051	420	8	by	by	ADP
cjal-3051	420	9	compensation	compensation	NOUN
cjal-3051	420	10	trading	trading	NOUN
cjal-3051	420	11	.	.	PUNCT
cjal-3051	421	1	the	the	DET
cjal-3051	421	2	foreign	foreign	ADJ
cjal-3051	421	3	business	business	NOUN
cjal-3051	421	4	brings	bring	VERB
cjal-3051	421	5	goods	good	NOUN
cjal-3051	421	6	,	,	PUNCT
cjal-3051	421	7	machinery	machinery	NOUN
cjal-3051	421	8	or	or	CCONJ
cjal-3051	421	9	equipment	equipment	NOUN
cjal-3051	421	10	to	to	ADP
cjal-3051	421	11	china	china	PROPN
cjal-3051	421	12	and	and	CCONJ
cjal-3051	421	13	accepts	accept	VERB
cjal-3051	421	14	payment	payment	NOUN
cjal-3051	421	15	in	in	ADP
cjal-3051	421	16	kind	kind	NOUN
cjal-3051	421	17	.	.	PUNCT
cjal-3051	422	1	perhaps	perhaps	ADV
cjal-3051	422	2	because	because	SCONJ
cjal-3051	422	3	of	of	ADP
cjal-3051	422	4	their	their	PRON
cjal-3051	422	5	acute	acute	ADJ
cjal-3051	422	6	foreign	foreign	ADJ
cjal-3051	422	7	exchange	exchange	NOUN
cjal-3051	422	8	problems	problem	NOUN
cjal-3051	422	9	,	,	PUNCT
cjal-3051	422	10	the	the	DET
cjal-3051	422	11	chinese	chinese	PROPN
cjal-3051	422	12	are	be	AUX
cjal-3051	422	13	willing	willing	ADJ
cjal-3051	422	14	to	to	PART
cjal-3051	422	15	tax	tax	VERB
cjal-3051	422	16	this	this	DET
cjal-3051	422	17	trade	trade	NOUN
cjal-3051	422	18	at	at	ADP
cjal-3051	422	19	only	only	ADV
cjal-3051	422	20	the	the	DET
cjal-3051	422	21	20	20	NUM
cjal-3051	422	22	%	%	NOUN
cjal-3051	422	23	non	non	ADJ
cjal-3051	422	24	-	-	ADJ
cjal-3051	422	25	establishment	establishment	ADJ
cjal-3051	422	26	rate.99	rate.99	NOUN
cjal-3051	422	27	moreover	moreover	ADV
cjal-3051	422	28	,	,	PUNCT
cjal-3051	422	29	as	as	ADV
cjal-3051	422	30	long	long	ADV
cjal-3051	422	31	as	as	SCONJ
cjal-3051	422	32	the	the	DET
cjal-3051	422	33	transaction	transaction	NOUN
cjal-3051	422	34	is	be	AUX
cjal-3051	422	35	completely	completely	ADV
cjal-3051	422	36	"	"	PUNCT
cjal-3051	422	37	in	in	ADP
cjal-3051	422	38	kind	kind	NOUN
cjal-3051	422	39	,	,	PUNCT
cjal-3051	422	40	"	"	PUNCT
cjal-3051	422	41	it	it	PRON
cjal-3051	422	42	may	may	AUX
cjal-3051	422	43	be	be	AUX
cjal-3051	422	44	exempt	exempt	ADJ
cjal-3051	422	45	even	even	ADV
cjal-3051	422	46	from	from	ADP
cjal-3051	422	47	that	that	DET
cjal-3051	422	48	tax	tax	NOUN
cjal-3051	422	49	under	under	ADP
cjal-3051	422	50	"	"	PUNCT
cjal-3051	422	51	the	the	DET
cjal-3051	422	52	1983	1983	NUM
cjal-3051	422	53	regulations	regulation	NOUN
cjal-3051	422	54	providing	provide	VERB
cjal-3051	422	55	tax	tax	NOUN
cjal-3051	422	56	exemptions	exemption	NOUN
cjal-3051	422	57	for	for	ADP
cjal-3051	422	58	"	"	PUNCT
cjal-3051	422	59	advanced	advanced	ADJ
cjal-3051	422	60	technology	technology	NOUN
cjal-3051	422	61	offered	offer	VERB
cjal-3051	422	62	on	on	ADP
cjal-3051	422	63	"	"	PUNCT
cjal-3051	422	64	preferential	preferential	ADJ
cjal-3051	422	65	terms	term	NOUN
cjal-3051	422	66	.	.	PUNCT
cjal-3051	422	67	"	"	PUNCT
cjal-3051	423	1	1	1	NUM
cjal-3051	423	2	"	"	PUNCT
cjal-3051	423	3	compensation	compensation	NOUN
cjal-3051	423	4	trading	trading	NOUN
cjal-3051	423	5	,	,	PUNCT
cjal-3051	423	6	if	if	SCONJ
cjal-3051	423	7	appropriate	appropriate	ADJ
cjal-3051	423	8	for	for	ADP
cjal-3051	423	9	the	the	DET
cjal-3051	423	10	taxpayer	taxpayer	NOUN
cjal-3051	423	11	's	's	PART
cjal-3051	423	12	business	business	NOUN
cjal-3051	423	13	plans	plan	NOUN
cjal-3051	423	14	,	,	PUNCT
cjal-3051	423	15	therefore	therefore	ADV
cjal-3051	423	16	may	may	AUX
cjal-3051	423	17	provide	provide	VERB
cjal-3051	423	18	a	a	DET
cjal-3051	423	19	way	way	NOUN
cjal-3051	423	20	to	to	PART
cjal-3051	423	21	avoid	avoid	VERB
cjal-3051	423	22	establishment	establishment	NOUN
cjal-3051	423	23	problems	problem	NOUN
cjal-3051	423	24	altogether	altogether	ADV
cjal-3051	423	25	.	.	PUNCT
cjal-3051	424	1	the	the	DET
cjal-3051	424	2	joint	joint	ADJ
cjal-3051	424	3	equity	equity	NOUN
cjal-3051	424	4	venture	venture	NOUN
cjal-3051	424	5	,	,	PUNCT
cjal-3051	424	6	as	as	SCONJ
cjal-3051	424	7	already	already	ADV
cjal-3051	424	8	shown	show	VERB
cjal-3051	424	9	,	,	PUNCT
cjal-3051	424	10	provides	provide	VERB
cjal-3051	424	11	such	such	ADJ
cjal-3051	424	12	advantages	advantage	NOUN
cjal-3051	424	13	as	as	ADP
cjal-3051	424	14	a	a	DET
cjal-3051	424	15	flat	flat	ADJ
cjal-3051	424	16	tax	tax	NOUN
cjal-3051	424	17	rate	rate	NOUN
cjal-3051	424	18	,	,	PUNCT
cjal-3051	424	19	a	a	DET
cjal-3051	424	20	tax	tax	NOUN
cjal-3051	424	21	refund	refund	NOUN
cjal-3051	424	22	on	on	ADP
cjal-3051	424	23	re	re	ADJ
cjal-3051	424	24	-	-	ADJ
cjal-3051	424	25	invested	invest	VERB
cjal-3051	424	26	profits	profit	NOUN
cjal-3051	424	27	,	,	PUNCT
cjal-3051	424	28	and	and	CCONJ
cjal-3051	424	29	tax	tax	NOUN
cjal-3051	424	30	exemptions	exemption	NOUN
cjal-3051	424	31	and	and	CCONJ
cjal-3051	424	32	reductions	reduction	NOUN
cjal-3051	424	33	on	on	ADP
cjal-3051	424	34	profits	profit	NOUN
cjal-3051	424	35	in	in	ADP
cjal-3051	424	36	the	the	DET
cjal-3051	424	37	early	early	ADJ
cjal-3051	424	38	years.101	years.101	PROPN
cjal-3051	424	39	other	other	ADJ
cjal-3051	424	40	incentives	incentive	NOUN
cjal-3051	424	41	have	have	AUX
cjal-3051	424	42	been	be	AUX
cjal-3051	424	43	introduced	introduce	VERB
cjal-3051	424	44	to	to	PART
cjal-3051	424	45	complement	complement	VERB
cjal-3051	424	46	these	these	DET
cjal-3051	424	47	statutory	statutory	ADJ
cjal-3051	424	48	benefits	benefit	NOUN
cjal-3051	424	49	,	,	PUNCT
cjal-3051	424	50	showing	show	VERB
cjal-3051	424	51	again	again	ADV
cjal-3051	424	52	that	that	SCONJ
cjal-3051	424	53	reliance	reliance	NOUN
cjal-3051	424	54	on	on	ADP
cjal-3051	424	55	the	the	DET
cjal-3051	424	56	statutes	statute	NOUN
cjal-3051	424	57	alone	alone	ADV
cjal-3051	424	58	is	be	AUX
cjal-3051	424	59	inadequate	inadequate	ADJ
cjal-3051	424	60	.	.	PUNCT
cjal-3051	425	1	for	for	ADP
cjal-3051	425	2	example	example	NOUN
cjal-3051	425	3	,	,	PUNCT
cjal-3051	425	4	the	the	DET
cjal-3051	425	5	exemption	exemption	NOUN
cjal-3051	425	6	from	from	ADP
cjal-3051	425	7	tax	tax	NOUN
cjal-3051	425	8	in	in	ADP
cjal-3051	425	9	the	the	DET
cjal-3051	425	10	first	first	ADJ
cjal-3051	425	11	profit	profit	NOUN
cjal-3051	425	12	-	-	PUNCT
cjal-3051	425	13	making	making	NOUN
cjal-3051	425	14	year	year	NOUN
cjal-3051	425	15	has	have	AUX
cjal-3051	425	16	been	be	AUX
cjal-3051	425	17	extended	extend	VERB
cjal-3051	425	18	to	to	ADP
cjal-3051	425	19	two	two	NUM
cjal-3051	425	20	years	year	NOUN
cjal-3051	425	21	,	,	PUNCT
cjal-3051	425	22	and	and	CCONJ
cjal-3051	425	23	the	the	DET
cjal-3051	425	24	50	50	NUM
cjal-3051	425	25	%	%	NOUN
cjal-3051	425	26	reduction	reduction	NOUN
cjal-3051	425	27	now	now	ADV
cjal-3051	425	28	applies	apply	VERB
cjal-3051	425	29	to	to	ADP
cjal-3051	425	30	the	the	DET
cjal-3051	425	31	third	third	ADJ
cjal-3051	425	32	through	through	ADP
cjal-3051	425	33	fifth	fifth	ADJ
cjal-3051	425	34	years	year	NOUN
cjal-3051	425	35	.	.	PUNCT
cjal-3051	426	1	10	10	NUM
cjal-3051	426	2	2	2	NUM
cjal-3051	426	3	a	a	DET
cjal-3051	426	4	joint	joint	ADJ
cjal-3051	426	5	equity	equity	NOUN
cjal-3051	426	6	venture	venture	NOUN
cjal-3051	426	7	may	may	AUX
cjal-3051	426	8	also	also	ADV
cjal-3051	426	9	enjoy	enjoy	VERB
cjal-3051	426	10	certain	certain	ADJ
cjal-3051	426	11	exemptions	exemption	NOUN
cjal-3051	426	12	from	from	ADP
cjal-3051	426	13	the	the	DET
cjal-3051	426	14	consolidated	consolidated	ADJ
cjal-3051	426	15	turnover	turnover	NOUN
cjal-3051	426	16	tax	tax	NOUN
cjal-3051	426	17	-	-	PUNCT
cjal-3051	426	18	such	such	ADJ
cjal-3051	426	19	exemptions	exemption	NOUN
cjal-3051	426	20	apply	apply	VERB
cjal-3051	426	21	principally	principally	ADV
cjal-3051	426	22	to	to	ADP
cjal-3051	426	23	goods	good	NOUN
cjal-3051	426	24	imported	import	VERB
cjal-3051	426	25	for	for	ADP
cjal-3051	426	26	the	the	DET
cjal-3051	426	27	venture	venture	NOUN
cjal-3051	426	28	's	's	PART
cjal-3051	426	29	own	own	ADJ
cjal-3051	426	30	use	use	NOUN
cjal-3051	426	31	.	.	PUNCT
cjal-3051	427	1	10	10	NUM
cjal-3051	427	2	3	3	NUM
cjal-3051	427	3	on	on	ADP
cjal-3051	427	4	an	an	DET
cjal-3051	427	5	even	even	ADV
cjal-3051	427	6	more	more	ADJ
cjal-3051	427	7	ad	ad	NOUN
cjal-3051	427	8	hoe	hoe	ADJ
cjal-3051	427	9	basis	basis	NOUN
cjal-3051	427	10	,	,	PUNCT
cjal-3051	427	11	the	the	DET
cjal-3051	427	12	ministry	ministry	PROPN
cjal-3051	427	13	of	of	ADP
cjal-3051	427	14	finance	finance	NOUN
cjal-3051	427	15	is	be	AUX
cjal-3051	427	16	apparently	apparently	ADV
cjal-3051	427	17	willing	willing	ADJ
cjal-3051	427	18	to	to	PART
cjal-3051	427	19	grant	grant	VERB
cjal-3051	427	20	exemptions	exemption	NOUN
cjal-3051	427	21	from	from	ADP
cjal-3051	427	22	the	the	DET
cjal-3051	427	23	consolidated	consolidated	ADJ
cjal-3051	427	24	turnover	turnover	NOUN
cjal-3051	427	25	tax	tax	NOUN
cjal-3051	427	26	on	on	ADP
cjal-3051	427	27	export	export	NOUN
cjal-3051	427	28	sales	sale	NOUN
cjal-3051	427	29	.	.	PUNCT
cjal-3051	428	1	10	10	NUM
cjal-3051	428	2	4	4	NUM
cjal-3051	428	3	finally	finally	ADV
cjal-3051	428	4	,	,	PUNCT
cjal-3051	428	5	as	as	ADP
cjal-3051	428	6	a	a	DET
cjal-3051	428	7	general	general	ADJ
cjal-3051	428	8	matter	matter	NOUN
cjal-3051	428	9	,	,	PUNCT
cjal-3051	428	10	joint	joint	ADJ
cjal-3051	428	11	equity	equity	NOUN
cjal-3051	428	12	ventures	venture	NOUN
cjal-3051	428	13	are	be	AUX
cjal-3051	428	14	subject	subject	ADJ
cjal-3051	428	15	to	to	ADP
cjal-3051	428	16	a	a	DET
cjal-3051	428	17	lower	low	ADJ
cjal-3051	428	18	rate	rate	NOUN
cjal-3051	428	19	of	of	ADP
cjal-3051	428	20	consolidated	consolidated	ADJ
cjal-3051	428	21	turnover	turnover	NOUN
cjal-3051	428	22	tax	tax	NOUN
cjal-3051	428	23	than	than	SCONJ
cjal-3051	428	24	are	be	AUX
cjal-3051	428	25	foreign	foreign	ADJ
cjal-3051	428	26	enterprises.105	enterprises.105	ADJ
cjal-3051	428	27	statutory	statutory	ADJ
cjal-3051	428	28	tax	tax	NOUN
cjal-3051	428	29	considerations	consideration	NOUN
cjal-3051	428	30	alone	alone	ADV
cjal-3051	428	31	do	do	AUX
cjal-3051	428	32	not	not	PART
cjal-3051	428	33	seem	seem	VERB
cjal-3051	428	34	to	to	PART
cjal-3051	428	35	favor	favor	VERB
cjal-3051	428	36	choosing	choose	VERB
cjal-3051	428	37	the	the	DET
cjal-3051	428	38	foreign	foreign	ADJ
cjal-3051	428	39	enterprise	enterprise	NOUN
cjal-3051	428	40	form	form	NOUN
cjal-3051	428	41	,	,	PUNCT
cjal-3051	428	42	which	which	PRON
cjal-3051	428	43	includes	include	VERB
cjal-3051	428	44	contract	contract	NOUN
cjal-3051	428	45	joint	joint	ADJ
cjal-3051	428	46	ventures	venture	NOUN
cjal-3051	428	47	,	,	PUNCT
cjal-3051	428	48	106	106	NUM
cjal-3051	428	49	contract	contract	NOUN
cjal-3051	428	50	projects	project	NOUN
cjal-3051	428	51	10	10	NUM
cjal-3051	428	52	7	7	NUM
cjal-3051	428	53	and	and	CCONJ
cjal-3051	428	54	other	other	ADJ
cjal-3051	428	55	wholly	wholly	ADV
cjal-3051	428	56	-	-	PUNCT
cjal-3051	428	57	owned	own	VERB
cjal-3051	428	58	foreign	foreign	ADJ
cjal-3051	428	59	ventures	venture	NOUN
cjal-3051	428	60	.	.	PUNCT
cjal-3051	429	1	as	as	ADP
cjal-3051	429	2	establishments	establishment	NOUN
cjal-3051	429	3	,	,	PUNCT
cjal-3051	429	4	all	all	PRON
cjal-3051	429	5	are	be	AUX
cjal-3051	429	6	subject	subject	ADJ
cjal-3051	429	7	to	to	ADP
cjal-3051	429	8	the	the	DET
cjal-3051	429	9	progressive	progressive	ADJ
cjal-3051	429	10	tax	tax	NOUN
cjal-3051	429	11	rates	rate	NOUN
cjal-3051	429	12	,	,	PUNCT
cjal-3051	429	13	and	and	CCONJ
cjal-3051	429	14	they	they	PRON
cjal-3051	429	15	do	do	AUX
cjal-3051	429	16	not	not	PART
cjal-3051	429	17	enjoy	enjoy	VERB
cjal-3051	429	18	the	the	DET
cjal-3051	429	19	broad	broad	ADJ
cjal-3051	429	20	exemptions	exemption	NOUN
cjal-3051	429	21	or	or	CCONJ
cjal-3051	429	22	reductions	reduction	NOUN
cjal-3051	429	23	of	of	ADP
cjal-3051	429	24	tax	tax	NOUN
cjal-3051	429	25	on	on	ADP
cjal-3051	429	26	early	early	ADJ
cjal-3051	429	27	profits	profit	NOUN
cjal-3051	429	28	that	that	PRON
cjal-3051	429	29	joint	joint	ADJ
cjal-3051	429	30	equity	equity	NOUN
cjal-3051	429	31	ventures	venture	NOUN
cjal-3051	429	32	do	do	VERB
cjal-3051	429	33	.	.	PUNCT
cjal-3051	430	1	however	however	ADV
cjal-3051	430	2	,	,	PUNCT
cjal-3051	430	3	the	the	DET
cjal-3051	430	4	gap	gap	NOUN
cjal-3051	430	5	may	may	AUX
cjal-3051	430	6	be	be	AUX
cjal-3051	430	7	closing	close	VERB
cjal-3051	430	8	.	.	PUNCT
cjal-3051	431	1	for	for	ADP
cjal-3051	431	2	example	example	NOUN
cjal-3051	431	3	,	,	PUNCT
cjal-3051	431	4	a	a	DET
cjal-3051	431	5	wholly	wholly	ADV
cjal-3051	431	6	-	-	PUNCT
cjal-3051	431	7	owned	own	VERB
cjal-3051	431	8	foreign	foreign	ADJ
cjal-3051	431	9	enterprise	enterprise	NOUN
cjal-3051	431	10	may	may	AUX
cjal-3051	431	11	now	now	ADV
cjal-3051	431	12	apply	apply	VERB
cjal-3051	431	13	for	for	ADP
cjal-3051	431	14	a	a	DET
cjal-3051	431	15	99	99	NUM
cjal-3051	431	16	.	.	PUNCT
cjal-3051	432	1	gelatt	gelatt	PROPN
cjal-3051	432	2	&	&	CCONJ
cjal-3051	432	3	theroux	theroux	VERB
cjal-3051	432	4	,	,	PUNCT
cjal-3051	432	5	tax	tax	NOUN
cjal-3051	432	6	treatment	treatment	NOUN
cjal-3051	432	7	in	in	ADP
cjal-3051	432	8	china	china	PROPN
cjal-3051	432	9	,	,	PUNCT
cjal-3051	432	10	china	china	PROPN
cjal-3051	432	11	bus	bus	PROPN
cjal-3051	432	12	.	.	PUNCT
cjal-3051	433	1	rev	rev	PROPN
cjal-3051	433	2	.	.	PROPN
cjal-3051	433	3	,	,	PUNCT
cjal-3051	433	4	jan.-feb	jan.-feb	PROPN
cjal-3051	433	5	.	.	NOUN
cjal-3051	433	6	1984	1984	NUM
cjal-3051	433	7	,	,	PUNCT
cjal-3051	433	8	at	at	ADP
cjal-3051	433	9	22	22	NUM
cjal-3051	433	10	,	,	PUNCT
cjal-3051	433	11	25	25	NUM
cjal-3051	433	12	.	.	PUNCT
cjal-3051	434	1	no	no	DET
cjal-3051	434	2	guidelines	guideline	NOUN
cjal-3051	434	3	have	have	AUX
cjal-3051	434	4	been	be	AUX
cjal-3051	434	5	issued	issue	VERB
cjal-3051	434	6	as	as	ADP
cjal-3051	434	7	to	to	ADP
cjal-3051	434	8	how	how	SCONJ
cjal-3051	434	9	to	to	PART
cjal-3051	434	10	measure	measure	VERB
cjal-3051	434	11	taxable	taxable	ADJ
cjal-3051	434	12	gain	gain	NOUN
cjal-3051	434	13	realized	realize	VERB
cjal-3051	434	14	in	in	ADP
cjal-3051	434	15	compensation	compensation	NOUN
cjal-3051	434	16	trade	trade	NOUN
cjal-3051	434	17	.	.	PUNCT
cjal-3051	435	1	100	100	NUM
cjal-3051	435	2	.	.	PUNCT
cjal-3051	436	1	i	i	PRON
cjal-3051	436	2	d.	d.	PROPN
cjal-3051	436	3	at	at	ADP
cjal-3051	436	4	25	25	NUM
cjal-3051	436	5	.	.	PUNCT
cjal-3051	437	1	101	101	NUM
cjal-3051	437	2	.	.	PUNCT
cjal-3051	438	1	supra	supra	PROPN
cjal-3051	438	2	notes	note	VERB
cjal-3051	438	3	43	43	NUM
cjal-3051	438	4	-	-	SYM
cjal-3051	438	5	45	45	NUM
cjal-3051	438	6	and	and	CCONJ
cjal-3051	438	7	accompanying	accompany	VERB
cjal-3051	438	8	text	text	NOUN
cjal-3051	438	9	.	.	PUNCT
cjal-3051	439	1	102	102	NUM
cjal-3051	439	2	.	.	PUNCT
cjal-3051	440	1	hannes	hanne	NOUN
cjal-3051	440	2	,	,	PUNCT
cjal-3051	440	3	supra	supra	PROPN
cjal-3051	440	4	note	note	PROPN
cjal-3051	440	5	94	94	NUM
cjal-3051	440	6	,	,	PUNCT
cjal-3051	440	7	at	at	ADP
cjal-3051	440	8	11	11	NUM
cjal-3051	440	9	.	.	PUNCT
cjal-3051	440	10	103	103	NUM
cjal-3051	440	11	.	.	PUNCT
cjal-3051	441	1	gelatt	gelatt	NOUN
cjal-3051	441	2	,	,	PUNCT
cjal-3051	441	3	supra	supra	PROPN
cjal-3051	441	4	note	note	NOUN
cjal-3051	441	5	4	4	NUM
cjal-3051	441	6	,	,	PUNCT
cjal-3051	441	7	at	at	ADP
cjal-3051	441	8	500	500	NUM
cjal-3051	441	9	.	.	PUNCT
cjal-3051	442	1	104	104	NUM
cjal-3051	442	2	.	.	PUNCT
cjal-3051	443	1	i	i	PRON
cjal-3051	443	2	d.	d.	PROPN
cjal-3051	443	3	at	at	ADP
cjal-3051	443	4	501	501	NUM
cjal-3051	443	5	.	.	PUNCT
cjal-3051	443	6	105	105	NUM
cjal-3051	443	7	.	.	PUNCT
cjal-3051	444	1	i	i	PRON
cjal-3051	444	2	d.	d.	PROPN
cjal-3051	444	3	at	at	ADP
cjal-3051	444	4	500	500	NUM
cjal-3051	444	5	.	.	PUNCT
cjal-3051	444	6	106	106	NUM
cjal-3051	444	7	.	.	PUNCT
cjal-3051	445	1	feit	feit	PROPN
cjal-3051	445	2	law	law	PROPN
cjal-3051	445	3	,	,	PUNCT
cjal-3051	445	4	supra	supra	PROPN
cjal-3051	445	5	note	note	NOUN
cjal-3051	445	6	4	4	NUM
cjal-3051	445	7	,	,	PUNCT
cjal-3051	445	8	art	art	NOUN
cjal-3051	445	9	.	.	PUNCT
cjal-3051	446	1	1	1	NUM
cjal-3051	446	2	.	.	X
cjal-3051	446	3	107	107	NUM
cjal-3051	446	4	.	.	PUNCT
cjal-3051	447	1	feit	feit	PROPN
cjal-3051	447	2	reg	reg	PROPN
cjal-3051	447	3	.	.	PUNCT
cjal-3051	448	1	,	,	PUNCT
cjal-3051	448	2	supra	supra	PROPN
cjal-3051	448	3	note	note	NOUN
cjal-3051	448	4	69	69	NUM
cjal-3051	448	5	,	,	PUNCT
cjal-3051	448	6	art	art	NOUN
cjal-3051	448	7	.	.	PUNCT
cjal-3051	449	1	2	2	NUM
cjal-3051	449	2	.	.	SYM
cjal-3051	449	3	19871	19871	NUM
cjal-3051	449	4	journal	journal	NOUN
cjal-3051	449	5	of	of	ADP
cjal-3051	449	6	chinese	chinese	ADJ
cjal-3051	449	7	law	law	NOUN
cjal-3051	449	8	refund	refund	NOUN
cjal-3051	449	9	of	of	ADP
cjal-3051	449	10	taxes	taxis	NOUN
cjal-3051	449	11	paid	pay	VERB
cjal-3051	449	12	on	on	ADP
cjal-3051	449	13	re	re	ADJ
cjal-3051	449	14	-	-	ADJ
cjal-3051	449	15	invested	invest	VERB
cjal-3051	449	16	profits	profit	NOUN
cjal-3051	449	17	.	.	PUNCT
cjal-3051	450	1	"	"	PUNCT
cjal-3051	450	2	'	'	NUM
cjal-3051	450	3	8	8	NUM
cjal-3051	450	4	other	other	ADJ
cjal-3051	450	5	ad	ad	NOUN
cjal-3051	450	6	hoc	hoc	X
cjal-3051	450	7	incentives	incentive	NOUN
cjal-3051	450	8	also	also	ADV
cjal-3051	450	9	go	go	VERB
cjal-3051	450	10	beyond	beyond	ADP
cjal-3051	450	11	the	the	DET
cjal-3051	450	12	statutes	statute	NOUN
cjal-3051	450	13	to	to	PART
cjal-3051	450	14	make	make	VERB
cjal-3051	450	15	the	the	DET
cjal-3051	450	16	foreign	foreign	ADJ
cjal-3051	450	17	enterprise	enterprise	NOUN
cjal-3051	450	18	more	more	ADV
cjal-3051	450	19	attractive	attractive	ADJ
cjal-3051	450	20	from	from	ADP
cjal-3051	450	21	a	a	DET
cjal-3051	450	22	tax	tax	NOUN
cjal-3051	450	23	standpoint	standpoint	NOUN
cjal-3051	450	24	.	.	PUNCT
cjal-3051	451	1	for	for	ADP
cjal-3051	451	2	example	example	NOUN
cjal-3051	451	3	,	,	PUNCT
cjal-3051	451	4	a	a	DET
cjal-3051	451	5	contract	contract	NOUN
cjal-3051	451	6	joint	joint	ADJ
cjal-3051	451	7	venture	venture	NOUN
cjal-3051	451	8	may	may	AUX
cjal-3051	451	9	obtain	obtain	VERB
cjal-3051	451	10	an	an	DET
cjal-3051	451	11	exemption	exemption	NOUN
cjal-3051	451	12	from	from	ADP
cjal-3051	451	13	the	the	DET
cjal-3051	451	14	consolidated	consolidated	ADJ
cjal-3051	451	15	turnover	turnover	NOUN
cjal-3051	451	16	tax	tax	NOUN
cjal-3051	451	17	on	on	ADP
cjal-3051	451	18	some	some	DET
cjal-3051	451	19	items	item	NOUN
cjal-3051	451	20	,	,	PUNCT
cjal-3051	451	21	as	as	ADV
cjal-3051	451	22	well	well	ADV
cjal-3051	451	23	as	as	ADP
cjal-3051	451	24	from	from	ADP
cjal-3051	451	25	some	some	DET
cjal-3051	451	26	customs	custom	NOUN
cjal-3051	451	27	duties.109	duties.109	VERB
cjal-3051	451	28	a	a	DET
cjal-3051	451	29	contract	contract	NOUN
cjal-3051	451	30	project	project	NOUN
cjal-3051	451	31	,	,	PUNCT
cjal-3051	451	32	if	if	SCONJ
cjal-3051	451	33	it	it	PRON
cjal-3051	451	34	involves	involve	VERB
cjal-3051	451	35	activities	activity	NOUN
cjal-3051	451	36	such	such	ADJ
cjal-3051	451	37	as	as	ADP
cjal-3051	451	38	installation	installation	NOUN
cjal-3051	451	39	or	or	CCONJ
cjal-3051	451	40	training	training	NOUN
cjal-3051	451	41	related	relate	VERB
cjal-3051	451	42	to	to	ADP
cjal-3051	451	43	an	an	DET
cjal-3051	451	44	equipment	equipment	NOUN
cjal-3051	451	45	sale	sale	NOUN
cjal-3051	451	46	,	,	PUNCT
cjal-3051	451	47	may	may	AUX
cjal-3051	451	48	be	be	AUX
cjal-3051	451	49	exempted	exempt	VERB
cjal-3051	451	50	from	from	ADP
cjal-3051	451	51	income	income	NOUN
cjal-3051	451	52	tax	tax	NOUN
cjal-3051	451	53	through	through	ADP
cjal-3051	451	54	1990.11	1990.11	NUM
cjal-3051	451	55	the	the	DET
cjal-3051	451	56	same	same	ADJ
cjal-3051	451	57	may	may	AUX
cjal-3051	451	58	be	be	AUX
cjal-3051	451	59	true	true	ADJ
cjal-3051	451	60	for	for	ADP
cjal-3051	451	61	services	service	NOUN
cjal-3051	451	62	provided	provide	VERB
cjal-3051	451	63	with	with	ADP
cjal-3051	451	64	a	a	DET
cjal-3051	451	65	technology	technology	NOUN
cjal-3051	451	66	transfer.1	transfer.1	NOUN
cjal-3051	451	67	1	1	NUM
cjal-3051	451	68	2	2	NUM
cjal-3051	451	69	.	.	PUNCT
cjal-3051	452	1	choice	choice	NOUN
cjal-3051	452	2	of	of	ADP
cjal-3051	452	3	location	location	NOUN
cjal-3051	452	4	the	the	DET
cjal-3051	452	5	chinese	chinese	PROPN
cjal-3051	452	6	have	have	AUX
cjal-3051	452	7	also	also	ADV
cjal-3051	452	8	decided	decide	VERB
cjal-3051	452	9	to	to	PART
cjal-3051	452	10	promote	promote	VERB
cjal-3051	452	11	certain	certain	ADJ
cjal-3051	452	12	locations	location	NOUN
cjal-3051	452	13	by	by	ADP
cjal-3051	452	14	means	mean	NOUN
cjal-3051	452	15	of	of	ADP
cjal-3051	452	16	tax	tax	NOUN
cjal-3051	452	17	incentives	incentive	NOUN
cjal-3051	452	18	.	.	PUNCT
cjal-3051	453	1	three	three	NUM
cjal-3051	453	2	"	"	PUNCT
cjal-3051	453	3	types	type	NOUN
cjal-3051	453	4	"	"	PUNCT
cjal-3051	453	5	of	of	ADP
cjal-3051	453	6	locations	location	NOUN
cjal-3051	453	7	provide	provide	VERB
cjal-3051	453	8	,	,	PUNCT
cjal-3051	453	9	among	among	ADP
cjal-3051	453	10	other	other	ADJ
cjal-3051	453	11	things	thing	NOUN
cjal-3051	453	12	,	,	PUNCT
cjal-3051	453	13	significant	significant	ADJ
cjal-3051	453	14	tax	tax	NOUN
cjal-3051	453	15	exemptions	exemption	NOUN
cjal-3051	453	16	and	and	CCONJ
cjal-3051	453	17	reductions	reduction	NOUN
cjal-3051	453	18	.	.	PUNCT
cjal-3051	454	1	the	the	DET
cjal-3051	454	2	three	three	NUM
cjal-3051	454	3	types	type	NOUN
cjal-3051	454	4	are	be	AUX
cjal-3051	454	5	:	:	PUNCT
cjal-3051	454	6	special	special	ADJ
cjal-3051	454	7	economic	economic	ADJ
cjal-3051	454	8	zones	zone	NOUN
cjal-3051	454	9	(	(	PUNCT
cjal-3051	454	10	sezs	sezs	NOUN
cjal-3051	454	11	)	)	PUNCT
cjal-3051	454	12	;	;	PUNCT
cjal-3051	454	13	economy	economy	NOUN
cjal-3051	454	14	and	and	CCONJ
cjal-3051	454	15	technology	technology	NOUN
cjal-3051	454	16	development	development	NOUN
cjal-3051	454	17	zones	zone	NOUN
cjal-3051	454	18	(	(	PUNCT
cjal-3051	454	19	fourteen	fourteen	NUM
cjal-3051	454	20	coastal	coastal	ADJ
cjal-3051	454	21	cities	city	NOUN
cjal-3051	454	22	)	)	PUNCT
cjal-3051	454	23	;	;	PUNCT
cjal-3051	454	24	and	and	CCONJ
cjal-3051	454	25	original	original	ADJ
cjal-3051	454	26	urban	urban	ADJ
cjal-3051	454	27	districts	district	NOUN
cjal-3051	454	28	(	(	PUNCT
cjal-3051	454	29	ouds).112	ouds).112	VERB
cjal-3051	454	30	any	any	DET
cjal-3051	454	31	foreign	foreign	ADJ
cjal-3051	454	32	or	or	CCONJ
cjal-3051	454	33	joint	joint	ADJ
cjal-3051	454	34	sino	sino	ADJ
cjal-3051	454	35	-	-	PUNCT
cjal-3051	454	36	foreign	foreign	ADJ
cjal-3051	454	37	venture	venture	NOUN
cjal-3051	454	38	in	in	ADP
cjal-3051	454	39	an	an	DET
cjal-3051	454	40	sez	sez	NOUN
cjal-3051	454	41	is	be	AUX
cjal-3051	454	42	subject	subject	ADJ
cjal-3051	454	43	to	to	ADP
cjal-3051	454	44	a	a	DET
cjal-3051	454	45	reduced	reduce	VERB
cjal-3051	454	46	flat	flat	ADJ
cjal-3051	454	47	income	income	NOUN
cjal-3051	454	48	tax	tax	NOUN
cjal-3051	454	49	of	of	ADP
cjal-3051	454	50	15	15	NUM
cjal-3051	454	51	%	%	NOUN
cjal-3051	454	52	.	.	PUNCT
cjal-3051	455	1	113	113	NUM
cjal-3051	455	2	for	for	ADP
cjal-3051	455	3	specified	specify	VERB
cjal-3051	455	4	enterprises	enterprise	NOUN
cjal-3051	455	5	with	with	ADP
cjal-3051	455	6	at	at	ADV
cjal-3051	455	7	least	least	ADJ
cjal-3051	455	8	a	a	DET
cjal-3051	455	9	ten	ten	NUM
cjal-3051	455	10	-	-	PUNCT
cjal-3051	455	11	year	year	NOUN
cjal-3051	455	12	contract	contract	NOUN
cjal-3051	455	13	life	life	NOUN
cjal-3051	455	14	,	,	PUNCT
cjal-3051	455	15	other	other	ADJ
cjal-3051	455	16	benefits	benefit	NOUN
cjal-3051	455	17	include	include	VERB
cjal-3051	455	18	a	a	DET
cjal-3051	455	19	tax	tax	NOUN
cjal-3051	455	20	exemption	exemption	NOUN
cjal-3051	455	21	on	on	ADP
cjal-3051	455	22	the	the	DET
cjal-3051	455	23	first	first	ADJ
cjal-3051	455	24	two	two	NUM
cjal-3051	455	25	profit	profit	NOUN
cjal-3051	455	26	-	-	PUNCT
cjal-3051	455	27	making	making	NOUN
cjal-3051	455	28	years	year	NOUN
cjal-3051	455	29	,	,	PUNCT
cjal-3051	455	30	followed	follow	VERB
cjal-3051	455	31	by	by	ADP
cjal-3051	455	32	three	three	NUM
cjal-3051	455	33	years	year	NOUN
cjal-3051	455	34	of	of	ADP
cjal-3051	455	35	a	a	DET
cjal-3051	455	36	50	50	NUM
cjal-3051	455	37	%	%	NOUN
cjal-3051	455	38	tax	tax	NOUN
cjal-3051	455	39	reduction	reduction	NOUN
cjal-3051	455	40	.	.	PUNCT
cjal-3051	455	41	'	'	PUNCT
cjal-3051	456	1	14	14	NUM
cjal-3051	456	2	enterprises	enterprise	NOUN
cjal-3051	456	3	engaged	engage	VERB
cjal-3051	456	4	in	in	ADP
cjal-3051	456	5	"	"	PUNCT
cjal-3051	456	6	service	service	NOUN
cjal-3051	456	7	trades"-if	trades"-if	NOUN
cjal-3051	456	8	they	they	PRON
cjal-3051	456	9	have	have	VERB
cjal-3051	456	10	a	a	DET
cjal-3051	456	11	$	$	SYM
cjal-3051	456	12	5	5	NUM
cjal-3051	456	13	million	million	NUM
cjal-3051	456	14	investment	investment	NOUN
cjal-3051	456	15	paid	pay	VERB
cjal-3051	456	16	in	in	ADP
cjal-3051	456	17	and	and	CCONJ
cjal-3051	456	18	are	be	AUX
cjal-3051	456	19	chartered	charter	VERB
cjal-3051	456	20	to	to	PART
cjal-3051	456	21	operate	operate	VERB
cjal-3051	456	22	for	for	ADP
cjal-3051	456	23	ten	ten	NUM
cjal-3051	456	24	years	year	NOUN
cjal-3051	456	25	or	or	CCONJ
cjal-3051	456	26	more	more	ADV
cjal-3051	456	27	-	-	PUNCT
cjal-3051	456	28	may	may	AUX
cjal-3051	456	29	obtain	obtain	VERB
cjal-3051	456	30	a	a	DET
cjal-3051	456	31	tax	tax	NOUN
cjal-3051	456	32	exemption	exemption	NOUN
cjal-3051	456	33	on	on	ADP
cjal-3051	456	34	the	the	DET
cjal-3051	456	35	first	first	ADJ
cjal-3051	456	36	profit	profit	NOUN
cjal-3051	456	37	-	-	PUNCT
cjal-3051	456	38	making	making	NOUN
cjal-3051	456	39	year	year	NOUN
cjal-3051	456	40	,	,	PUNCT
cjal-3051	456	41	followed	follow	VERB
cjal-3051	456	42	by	by	ADP
cjal-3051	456	43	a	a	DET
cjal-3051	456	44	two	two	NUM
cjal-3051	456	45	-	-	PUNCT
cjal-3051	456	46	year	year	NOUN
cjal-3051	456	47	50	50	NUM
cjal-3051	456	48	%	%	NOUN
cjal-3051	456	49	reduction	reduction	NOUN
cjal-3051	456	50	.	.	PUNCT
cjal-3051	456	51	"	"	PUNCT
cjal-3051	457	1	5	5	NUM
cjal-3051	457	2	an	an	DET
cjal-3051	457	3	sez	sez	NOUN
cjal-3051	457	4	may	may	AUX
cjal-3051	457	5	,	,	PUNCT
cjal-3051	457	6	at	at	ADP
cjal-3051	457	7	its	its	PRON
cjal-3051	457	8	discretion	discretion	NOUN
cjal-3051	457	9	,	,	PUNCT
cjal-3051	457	10	exempt	exempt	ADJ
cjal-3051	457	11	enterprises	enterprise	NOUN
cjal-3051	457	12	from	from	ADP
cjal-3051	457	13	the	the	DET
cjal-3051	457	14	local	local	ADJ
cjal-3051	457	15	income	income	NOUN
cjal-3051	457	16	tax.1	tax.1	VERB
cjal-3051	457	17	1	1	NUM
cjal-3051	457	18	6	6	NUM
cjal-3051	457	19	the	the	DET
cjal-3051	457	20	withholding	withholding	NOUN
cjal-3051	457	21	tax	tax	NOUN
cjal-3051	457	22	on	on	ADP
cjal-3051	457	23	dividends	dividend	NOUN
cjal-3051	457	24	remitted	remit	VERB
cjal-3051	457	25	abroad	abroad	ADV
cjal-3051	457	26	by	by	ADP
cjal-3051	457	27	the	the	DET
cjal-3051	457	28	foreign	foreign	ADJ
cjal-3051	457	29	partner	partner	NOUN
cjal-3051	457	30	of	of	ADP
cjal-3051	457	31	a	a	DET
cjal-3051	457	32	joint	joint	ADJ
cjal-3051	457	33	venture	venture	NOUN
cjal-3051	457	34	is	be	AUX
cjal-3051	457	35	waived	waive	VERB
cjal-3051	457	36	.	.	PUNCT
cjal-3051	457	37	"	"	PUNCT
cjal-3051	458	1	7	7	NUM
cjal-3051	458	2	"	"	PUNCT
cjal-3051	458	3	[	[	X
cjal-3051	458	4	o]verseas	o]verseas	ADP
cjal-3051	458	5	business	business	NOUN
cjal-3051	458	6	people	people	NOUN
cjal-3051	458	7	who	who	PRON
cjal-3051	458	8	have	have	AUX
cjal-3051	458	9	not	not	PART
cjal-3051	458	10	set	set	VERB
cjal-3051	458	11	up	up	ADP
cjal-3051	458	12	offices	office	NOUN
cjal-3051	458	13	in	in	ADP
cjal-3051	458	14	china	china	PROPN
cjal-3051	458	15	"	"	PUNCT
cjal-3051	458	16	may	may	AUX
cjal-3051	458	17	enjoy	enjoy	VERB
cjal-3051	458	18	a	a	DET
cjal-3051	458	19	halved	halve	VERB
cjal-3051	458	20	rate	rate	NOUN
cjal-3051	458	21	of	of	ADP
cjal-3051	458	22	10	10	NUM
cjal-3051	458	23	%	%	NOUN
cjal-3051	458	24	on	on	ADP
cjal-3051	458	25	income	income	NOUN
cjal-3051	458	26	or	or	CCONJ
cjal-3051	458	27	108	108	NUM
cjal-3051	458	28	.	.	PUNCT
cjal-3051	459	1	the	the	DET
cjal-3051	459	2	law	law	NOUN
cjal-3051	459	3	of	of	ADP
cjal-3051	459	4	the	the	DET
cjal-3051	459	5	people	people	NOUN
cjal-3051	459	6	's	's	PART
cjal-3051	459	7	republic	republic	NOUN
cjal-3051	459	8	of	of	ADP
cjal-3051	459	9	china	china	PROPN
cjal-3051	459	10	on	on	ADP
cjal-3051	459	11	enterprises	enterprise	NOUN
cjal-3051	459	12	operated	operate	VERB
cjal-3051	459	13	exclusively	exclusively	ADV
cjal-3051	459	14	with	with	ADP
cjal-3051	459	15	foreign	foreign	ADJ
cjal-3051	459	16	capital	capital	NOUN
cjal-3051	459	17	,	,	PUNCT
cjal-3051	459	18	art	art	NOUN
cjal-3051	459	19	.	.	PUNCT
cjal-3051	460	1	17	17	NUM
cjal-3051	460	2	(	(	PUNCT
cjal-3051	460	3	apr	apr	PROPN
cjal-3051	460	4	.	.	PROPN
cjal-3051	460	5	12	12	NUM
cjal-3051	460	6	,	,	PUNCT
cjal-3051	460	7	1986	1986	NUM
cjal-3051	460	8	)	)	PUNCT
cjal-3051	460	9	(	(	PUNCT
cjal-3051	460	10	trans	trans	PROPN
cjal-3051	460	11	.	.	PROPN
cjal-3051	461	1	xinhua	xinhua	PROPN
cjal-3051	461	2	news	news	PROPN
cjal-3051	461	3	agency	agency	PROPN
cjal-3051	461	4	news	news	PROPN
cjal-3051	461	5	bulletin	bulletin	NOUN
cjal-3051	461	6	no	no	NOUN
cjal-3051	461	7	.	.	PROPN
cjal-3051	461	8	13603	13603	NUM
cjal-3051	461	9	,	,	PUNCT
cjal-3051	461	10	apr	apr	PROPN
cjal-3051	461	11	.	.	PROPN
cjal-3051	461	12	13	13	NUM
cjal-3051	461	13	,	,	PUNCT
cjal-3051	461	14	1986	1986	NUM
cjal-3051	461	15	)	)	PUNCT
cjal-3051	461	16	.	.	PUNCT
cjal-3051	462	1	109	109	NUM
cjal-3051	462	2	.	.	PUNCT
cjal-3051	462	3	gelatt	gelatt	NOUN
cjal-3051	462	4	,	,	PUNCT
cjal-3051	462	5	supra	supra	PROPN
cjal-3051	462	6	note	note	NOUN
cjal-3051	462	7	4	4	NUM
cjal-3051	462	8	,	,	PUNCT
cjal-3051	462	9	at	at	ADP
cjal-3051	462	10	494	494	NUM
cjal-3051	462	11	.	.	NOUN
cjal-3051	463	1	110	110	NUM
cjal-3051	463	2	.	.	PUNCT
cjal-3051	464	1	i	i	PRON
cjal-3051	464	2	d.	d.	PROPN
cjal-3051	464	3	at	at	ADP
cjal-3051	464	4	496	496	NUM
cjal-3051	464	5	.	.	PUNCT
cjal-3051	464	6	111	111	NUM
cjal-3051	464	7	.	.	PUNCT
cjal-3051	465	1	i	i	PRON
cjal-3051	465	2	d.	d.	PROPN
cjal-3051	465	3	at	at	ADP
cjal-3051	465	4	497	497	NUM
cjal-3051	465	5	.	.	PUNCT
cjal-3051	466	1	112	112	NUM
cjal-3051	466	2	.	.	PUNCT
cjal-3051	467	1	provisional	provisional	ADJ
cjal-3051	467	2	regulations	regulation	NOUN
cjal-3051	467	3	for	for	ADP
cjal-3051	467	4	special	special	ADJ
cjal-3051	467	5	economic	economic	ADJ
cjal-3051	467	6	zones	zone	NOUN
cjal-3051	467	7	and	and	CCONJ
cjal-3051	467	8	14	14	NUM
cjal-3051	467	9	open	open	ADJ
cjal-3051	467	10	cities	city	NOUN
cjal-3051	467	11	on	on	ADP
cjal-3051	467	12	reduction	reduction	NOUN
cjal-3051	467	13	and	and	CCONJ
cjal-3051	467	14	exemption	exemption	NOUN
cjal-3051	467	15	of	of	ADP
cjal-3051	467	16	enterprise	enterprise	NOUN
cjal-3051	467	17	income	income	NOUN
cjal-3051	467	18	tax	tax	NOUN
cjal-3051	467	19	and	and	CCONJ
cjal-3051	467	20	consolidated	consolidated	ADJ
cjal-3051	467	21	industrial	industrial	ADJ
cjal-3051	467	22	and	and	CCONJ
cjal-3051	467	23	commercial	commercial	ADJ
cjal-3051	467	24	tax	tax	NOUN
cjal-3051	467	25	by	by	ADP
cjal-3051	467	26	the	the	DET
cjal-3051	467	27	state	state	PROPN
cjal-3051	467	28	council	council	PROPN
cjal-3051	467	29	of	of	ADP
cjal-3051	467	30	the	the	DET
cjal-3051	467	31	people	people	NOUN
cjal-3051	467	32	's	's	PART
cjal-3051	467	33	republic	republic	NOUN
cjal-3051	467	34	of	of	ADP
cjal-3051	467	35	china	china	PROPN
cjal-3051	467	36	(	(	PUNCT
cjal-3051	467	37	nov	nov	PROPN
cjal-3051	467	38	.	.	PROPN
cjal-3051	467	39	15	15	NUM
cjal-3051	467	40	,	,	PUNCT
cjal-3051	467	41	1984	1984	NUM
cjal-3051	467	42	)	)	PUNCT
cjal-3051	468	1	[	[	X
cjal-3051	468	2	hereinafter	hereinafter	NOUN
cjal-3051	468	3	provisions	provision	NOUN
cjal-3051	468	4	]	]	PUNCT
cjal-3051	468	5	(	(	PUNCT
cjal-3051	468	6	trans	trans	X
cjal-3051	468	7	.	.	PUNCT
cjal-3051	468	8	guide	guide	VERB
cjal-3051	468	9	to	to	ADP
cjal-3051	468	10	china	china	PROPN
cjal-3051	468	11	's	's	PART
cjal-3051	468	12	foreign	foreign	ADJ
cjal-3051	468	13	economic	economic	ADJ
cjal-3051	468	14	relations	relation	NOUN
cjal-3051	468	15	and	and	CCONJ
cjal-3051	468	16	trade	trade	NOUN
cjal-3051	468	17	:	:	PUNCT
cjal-3051	468	18	cities	city	NOUN
cjal-3051	468	19	newly	newly	ADV
cjal-3051	468	20	opened	open	VERB
cjal-3051	468	21	to	to	ADP
cjal-3051	468	22	foreign	foreign	ADJ
cjal-3051	468	23	investors	investor	NOUN
cjal-3051	468	24	(	(	PUNCT
cjal-3051	468	25	1985	1985	NUM
cjal-3051	468	26	)	)	PUNCT
cjal-3051	468	27	)	)	PUNCT
cjal-3051	468	28	.	.	PUNCT
cjal-3051	469	1	113	113	NUM
cjal-3051	469	2	.	.	PUNCT
cjal-3051	470	1	i	i	PRON
cjal-3051	470	2	d.	d.	PROPN
cjal-3051	470	3	§	§	PROPN
cjal-3051	470	4	11.114	11.114	NUM
cjal-3051	470	5	.	.	PUNCT
cjal-3051	471	1	i	i	PRON
cjal-3051	471	2	d.	d.	PROPN
cjal-3051	471	3	§	§	PROPN
cjal-3051	471	4	i	i	PROPN
cjal-3051	471	5	1(1	1(1	NUM
cjal-3051	471	6	)	)	PUNCT
cjal-3051	471	7	.	.	PUNCT
cjal-3051	472	1	115	115	NUM
cjal-3051	472	2	.	.	PUNCT
cjal-3051	473	1	i	i	PRON
cjal-3051	473	2	d.	d.	PROPN
cjal-3051	473	3	§	§	PROPN
cjal-3051	473	4	1	1	NUM
cjal-3051	473	5	1(2	1(2	NUM
cjal-3051	473	6	)	)	PUNCT
cjal-3051	473	7	.	.	PUNCT
cjal-3051	474	1	116	116	NUM
cjal-3051	474	2	.	.	PUNCT
cjal-3051	475	1	i	i	PRON
cjal-3051	475	2	d.	d.	PROPN
cjal-3051	475	3	§	§	PROPN
cjal-3051	475	4	i2	i2	PROPN
cjal-3051	475	5	.	.	PROPN
cjal-3051	475	6	117	117	NUM
cjal-3051	475	7	.	.	PUNCT
cjal-3051	476	1	i	i	PRON
cjal-3051	476	2	d.	d.	PROPN
cjal-3051	476	3	§	§	PROPN
cjal-3051	476	4	13.1	13.1	NUM
cjal-3051	476	5	[	[	SYM
cjal-3051	476	6	1:93	1:93	NUM
cjal-3051	476	7	update	update	NOUN
cjal-3051	476	8	on	on	ADP
cjal-3051	476	9	taxation	taxation	NOUN
cjal-3051	476	10	in	in	ADP
cjal-3051	476	11	some	some	DET
cjal-3051	476	12	cases	case	NOUN
cjal-3051	476	13	less	less	ADJ
cjal-3051	476	14	,	,	PUNCT
cjal-3051	476	15	"	"	PUNCT
cjal-3051	476	16	8	8	NUM
cjal-3051	476	17	and	and	CCONJ
cjal-3051	476	18	the	the	DET
cjal-3051	476	19	consolidated	consolidated	ADJ
cjal-3051	476	20	turnover	turnover	NOUN
cjal-3051	476	21	tax	tax	NOUN
cjal-3051	476	22	may	may	AUX
cjal-3051	476	23	be	be	AUX
cjal-3051	476	24	waived	waive	VERB
cjal-3051	476	25	or	or	CCONJ
cjal-3051	476	26	reduced	reduce	VERB
cjal-3051	476	27	for	for	ADP
cjal-3051	476	28	many	many	ADJ
cjal-3051	476	29	items	item	NOUN
cjal-3051	476	30	,	,	PUNCT
cjal-3051	476	31	such	such	ADJ
cjal-3051	476	32	as	as	ADP
cjal-3051	476	33	those	those	PRON
cjal-3051	476	34	imported	import	VERB
cjal-3051	476	35	for	for	ADP
cjal-3051	476	36	"	"	PUNCT
cjal-3051	476	37	the	the	DET
cjal-3051	476	38	means	mean	NOUN
cjal-3051	476	39	of	of	ADP
cjal-3051	476	40	production	production	NOUN
cjal-3051	476	41	.	.	PUNCT
cjal-3051	477	1	"	"	PUNCT
cjal-3051	477	2	'	'	PUNCT
cjal-3051	477	3	1	1	NUM
cjal-3051	477	4	9	9	NUM
cjal-3051	477	5	finally	finally	ADV
cjal-3051	477	6	,	,	PUNCT
cjal-3051	477	7	individuals	individual	NOUN
cjal-3051	477	8	working	work	VERB
cjal-3051	477	9	in	in	ADP
cjal-3051	477	10	sezs	sezs	NOUN
cjal-3051	477	11	may	may	AUX
cjal-3051	477	12	enjoy	enjoy	VERB
cjal-3051	477	13	a	a	DET
cjal-3051	477	14	reduced	reduce	VERB
cjal-3051	477	15	rate	rate	NOUN
cjal-3051	477	16	of	of	ADP
cjal-3051	477	17	3	3	NUM
cjal-3051	477	18	%	%	NOUN
cjal-3051	477	19	to	to	PART
cjal-3051	477	20	30	30	NUM
cjal-3051	477	21	%	%	NOUN
cjal-3051	477	22	on	on	ADP
cjal-3051	477	23	wages	wage	NOUN
cjal-3051	477	24	,	,	PUNCT
cjal-3051	477	25	20	20	NUM
cjal-3051	477	26	and	and	CCONJ
cjal-3051	477	27	a	a	DET
cjal-3051	477	28	reduced	reduced	ADJ
cjal-3051	477	29	rate	rate	NOUN
cjal-3051	477	30	of	of	ADP
cjal-3051	477	31	15	15	NUM
cjal-3051	477	32	%	%	NOUN
cjal-3051	477	33	on	on	ADP
cjal-3051	477	34	income	income	NOUN
cjal-3051	477	35	derived	derive	VERB
cjal-3051	477	36	from	from	ADP
cjal-3051	477	37	sources	source	NOUN
cjal-3051	477	38	such	such	ADJ
cjal-3051	477	39	as	as	ADP
cjal-3051	477	40	personal	personal	ADJ
cjal-3051	477	41	services	service	NOUN
cjal-3051	477	42	and	and	CCONJ
cjal-3051	477	43	royalties.12	royalties.12	NOUN
cjal-3051	477	44	'	'	PART
cjal-3051	477	45	incentives	incentive	NOUN
cjal-3051	477	46	in	in	ADP
cjal-3051	477	47	the	the	DET
cjal-3051	477	48	fourteen	fourteen	NUM
cjal-3051	477	49	coastal	coastal	ADJ
cjal-3051	477	50	cities	city	NOUN
cjal-3051	477	51	follow	follow	VERB
cjal-3051	477	52	a	a	DET
cjal-3051	477	53	similar	similar	ADJ
cjal-3051	477	54	course	course	NOUN
cjal-3051	477	55	.	.	PUNCT
cjal-3051	478	1	foreign	foreign	ADJ
cjal-3051	478	2	enterprises	enterprise	NOUN
cjal-3051	478	3	or	or	CCONJ
cjal-3051	478	4	joint	joint	ADJ
cjal-3051	478	5	ventures	venture	NOUN
cjal-3051	478	6	are	be	AUX
cjal-3051	478	7	entitled	entitle	VERB
cjal-3051	478	8	to	to	ADP
cjal-3051	478	9	the	the	DET
cjal-3051	478	10	reduced	reduced	ADJ
cjal-3051	478	11	15	15	NUM
cjal-3051	478	12	%	%	NOUN
cjal-3051	478	13	rate	rate	NOUN
cjal-3051	478	14	,	,	PUNCT
cjal-3051	478	15	2	2	NUM
cjal-3051	478	16	2	2	NUM
cjal-3051	478	17	and	and	CCONJ
cjal-3051	478	18	if	if	SCONJ
cjal-3051	478	19	scheduled	schedule	VERB
cjal-3051	478	20	to	to	PART
cjal-3051	478	21	operate	operate	VERB
cjal-3051	478	22	for	for	ADP
cjal-3051	478	23	ten	ten	NUM
cjal-3051	478	24	years	year	NOUN
cjal-3051	478	25	or	or	CCONJ
cjal-3051	478	26	more	more	ADJ
cjal-3051	478	27	may	may	AUX
cjal-3051	478	28	apply	apply	VERB
cjal-3051	478	29	for	for	ADP
cjal-3051	478	30	the	the	DET
cjal-3051	478	31	two	two	NUM
cjal-3051	478	32	-	-	PUNCT
cjal-3051	478	33	year	year	NOUN
cjal-3051	478	34	tax	tax	NOUN
cjal-3051	478	35	holiday	holiday	NOUN
cjal-3051	478	36	and	and	CCONJ
cjal-3051	478	37	a	a	DET
cjal-3051	478	38	subsequent	subsequent	ADJ
cjal-3051	478	39	three	three	NUM
cjal-3051	478	40	-	-	PUNCT
cjal-3051	478	41	year	year	NOUN
cjal-3051	478	42	50	50	NUM
cjal-3051	478	43	%	%	NOUN
cjal-3051	478	44	reduction	reduction	NOUN
cjal-3051	478	45	.	.	PUNCT
cjal-3051	478	46	'	'	PUNCT
cjal-3051	479	1	2	2	NUM
cjal-3051	479	2	the	the	DET
cjal-3051	479	3	local	local	ADJ
cjal-3051	479	4	income	income	NOUN
cjal-3051	479	5	tax	tax	NOUN
cjal-3051	479	6	may	may	AUX
cjal-3051	479	7	be	be	AUX
cjal-3051	479	8	waived	waive	VERB
cjal-3051	479	9	.	.	PUNCT
cjal-3051	479	10	'	'	PUNCT
cjal-3051	480	1	24	24	NUM
cjal-3051	480	2	the	the	DET
cjal-3051	480	3	10	10	NUM
cjal-3051	480	4	%	%	NOUN
cjal-3051	480	5	tax	tax	NOUN
cjal-3051	480	6	on	on	ADP
cjal-3051	480	7	dividends	dividend	NOUN
cjal-3051	480	8	remitted	remit	VERB
cjal-3051	480	9	by	by	ADP
cjal-3051	480	10	joint	joint	ADJ
cjal-3051	480	11	ventures	venture	NOUN
cjal-3051	480	12	is	be	AUX
cjal-3051	480	13	waived	waive	VERB
cjal-3051	480	14	.	.	PUNCT
cjal-3051	481	1	125	125	NUM
cjal-3051	481	2	enterprises	enterprise	NOUN
cjal-3051	481	3	without	without	ADP
cjal-3051	481	4	an	an	DET
cjal-3051	481	5	"	"	PUNCT
cjal-3051	481	6	establishment	establishment	NOUN
cjal-3051	481	7	"	"	PUNCT
cjal-3051	481	8	are	be	AUX
cjal-3051	481	9	again	again	ADV
cjal-3051	481	10	only	only	ADV
cjal-3051	481	11	taxed	tax	VERB
cjal-3051	481	12	at	at	ADP
cjal-3051	481	13	a	a	DET
cjal-3051	481	14	rate	rate	NOUN
cjal-3051	481	15	of	of	ADP
cjal-3051	481	16	10	10	NUM
cjal-3051	481	17	%	%	NOUN
cjal-3051	481	18	or	or	CCONJ
cjal-3051	481	19	less	less	ADJ
cjal-3051	481	20	.	.	PUNCT
cjal-3051	481	21	'2	'2	PROPN
cjal-3051	482	1	6	6	NUM
cjal-3051	482	2	as	as	ADP
cjal-3051	482	3	in	in	ADP
cjal-3051	482	4	sezs	sezs	NOUN
cjal-3051	482	5	,	,	PUNCT
cjal-3051	482	6	there	there	PRON
cjal-3051	482	7	are	be	VERB
cjal-3051	482	8	also	also	ADV
cjal-3051	482	9	broad	broad	ADJ
cjal-3051	482	10	exemptions	exemption	NOUN
cjal-3051	482	11	from	from	ADP
cjal-3051	482	12	the	the	DET
cjal-3051	482	13	consolidated	consolidated	ADJ
cjal-3051	482	14	turnover	turnover	NOUN
cjal-3051	482	15	tax	tax	NOUN
cjal-3051	482	16	.	.	PUNCT
cjal-3051	483	1	12	12	NUM
cjal-3051	483	2	7	7	NUM
cjal-3051	483	3	however	however	ADV
cjal-3051	483	4	,	,	PUNCT
cjal-3051	483	5	there	there	PRON
cjal-3051	483	6	is	be	VERB
cjal-3051	483	7	apparently	apparently	ADV
cjal-3051	483	8	no	no	DET
cjal-3051	483	9	provision	provision	NOUN
cjal-3051	483	10	for	for	ADP
cjal-3051	483	11	reduction	reduction	NOUN
cjal-3051	483	12	of	of	ADP
cjal-3051	483	13	the	the	DET
cjal-3051	483	14	individual	individual	ADJ
cjal-3051	483	15	income	income	NOUN
cjal-3051	483	16	tax	tax	NOUN
cjal-3051	483	17	in	in	ADP
cjal-3051	483	18	the	the	DET
cjal-3051	483	19	fourteen	fourteen	NUM
cjal-3051	483	20	coastal	coastal	ADJ
cjal-3051	483	21	cities	city	NOUN
cjal-3051	483	22	.	.	PUNCT
cjal-3051	484	1	ouds	oud	NOUN
cjal-3051	484	2	provide	provide	VERB
cjal-3051	484	3	additional	additional	ADJ
cjal-3051	484	4	incentives	incentive	NOUN
cjal-3051	484	5	within	within	ADP
cjal-3051	484	6	"	"	PUNCT
cjal-3051	484	7	the	the	DET
cjal-3051	484	8	original	original	ADJ
cjal-3051	484	9	city	city	NOUN
cjal-3051	484	10	limits	limit	NOUN
cjal-3051	484	11	of	of	ADP
cjal-3051	484	12	the	the	DET
cjal-3051	484	13	fourteen	fourteen	NUM
cjal-3051	484	14	coastal	coastal	ADJ
cjal-3051	484	15	port	port	NOUN
cjal-3051	484	16	cities	city	NOUN
cjal-3051	484	17	and	and	CCONJ
cjal-3051	484	18	shantou	shantou	PROPN
cjal-3051	484	19	,	,	PUNCT
cjal-3051	484	20	zhuhai	zhuhai	PROPN
cjal-3051	484	21	and	and	CCONJ
cjal-3051	484	22	xiamen	xiamen	PROPN
cjal-3051	484	23	.	.	PUNCT
cjal-3051	485	1	"	"	PUNCT
cjal-3051	485	2	''	''	PUNCT
cjal-3051	485	3	28	28	NUM
cjal-3051	485	4	in	in	ADP
cjal-3051	485	5	such	such	ADJ
cjal-3051	485	6	areas	area	NOUN
cjal-3051	485	7	,	,	PUNCT
cjal-3051	485	8	ventures	venture	NOUN
cjal-3051	485	9	offering	offer	VERB
cjal-3051	485	10	high	high	ADJ
cjal-3051	485	11	technology	technology	NOUN
cjal-3051	485	12	,	,	PUNCT
cjal-3051	485	13	a	a	DET
cjal-3051	485	14	large	large	ADJ
cjal-3051	485	15	investment	investment	NOUN
cjal-3051	485	16	(	(	PUNCT
cjal-3051	485	17	$	$	SYM
cjal-3051	485	18	30	30	NUM
cjal-3051	485	19	million	million	NUM
cjal-3051	485	20	)	)	PUNCT
cjal-3051	485	21	,	,	PUNCT
cjal-3051	485	22	or	or	CCONJ
cjal-3051	485	23	engaged	engage	VERB
cjal-3051	485	24	in	in	ADP
cjal-3051	485	25	"	"	PUNCT
cjal-3051	485	26	energy	energy	NOUN
cjal-3051	485	27	,	,	PUNCT
cjal-3051	485	28	communication	communication	NOUN
cjal-3051	485	29	or	or	CCONJ
cjal-3051	485	30	harbour	harbour	NOUN
cjal-3051	485	31	construction	construction	NOUN
cjal-3051	485	32	"	"	PUNCT
cjal-3051	485	33	may	may	AUX
cjal-3051	485	34	apply	apply	VERB
cjal-3051	485	35	for	for	ADP
cjal-3051	485	36	a	a	DET
cjal-3051	485	37	reduced	reduce	VERB
cjal-3051	485	38	tax	tax	NOUN
cjal-3051	485	39	rate	rate	NOUN
cjal-3051	485	40	of	of	ADP
cjal-3051	485	41	15%.129	15%.129	NUM
cjal-3051	485	42	certain	certain	ADJ
cjal-3051	485	43	other	other	ADJ
cjal-3051	485	44	specifically	specifically	ADV
cjal-3051	485	45	listed	list	VERB
cjal-3051	485	46	enterprises	enterprise	NOUN
cjal-3051	485	47	may	may	AUX
cjal-3051	485	48	qualify	qualify	VERB
cjal-3051	485	49	for	for	ADP
cjal-3051	485	50	a	a	DET
cjal-3051	485	51	20	20	NUM
cjal-3051	485	52	%	%	NOUN
cjal-3051	485	53	reduction	reduction	NOUN
cjal-3051	485	54	in	in	ADP
cjal-3051	485	55	their	their	PRON
cjal-3051	485	56	respective	respective	ADJ
cjal-3051	485	57	original	original	ADJ
cjal-3051	485	58	rate.130	rate.130	NOUN
cjal-3051	485	59	otherwise	otherwise	ADV
cjal-3051	485	60	,	,	PUNCT
cjal-3051	485	61	exemptions	exemption	NOUN
cjal-3051	485	62	and	and	CCONJ
cjal-3051	485	63	reductions	reduction	NOUN
cjal-3051	485	64	similar	similar	ADJ
cjal-3051	485	65	to	to	ADP
cjal-3051	485	66	those	those	PRON
cjal-3051	485	67	provided	provide	VERB
cjal-3051	485	68	in	in	ADP
cjal-3051	485	69	the	the	DET
cjal-3051	485	70	sezs	sezs	NOUN
cjal-3051	485	71	and	and	CCONJ
cjal-3051	485	72	fourteen	fourteen	NUM
cjal-3051	485	73	coastal	coastal	ADJ
cjal-3051	485	74	cities	city	NOUN
cjal-3051	485	75	are	be	AUX
cjal-3051	485	76	available	available	ADJ
cjal-3051	485	77	.	.	PUNCT
cjal-3051	486	1	tax	tax	NOUN
cjal-3051	486	2	incentives	incentive	NOUN
cjal-3051	486	3	offer	offer	VERB
cjal-3051	486	4	the	the	DET
cjal-3051	486	5	foreign	foreign	ADJ
cjal-3051	486	6	investor	investor	NOUN
cjal-3051	486	7	some	some	DET
cjal-3051	486	8	options	option	NOUN
cjal-3051	486	9	on	on	ADP
cjal-3051	486	10	how	how	SCONJ
cjal-3051	486	11	and	and	CCONJ
cjal-3051	486	12	where	where	SCONJ
cjal-3051	486	13	to	to	PART
cjal-3051	486	14	operate	operate	VERB
cjal-3051	486	15	.	.	PUNCT
cjal-3051	487	1	while	while	SCONJ
cjal-3051	487	2	the	the	DET
cjal-3051	487	3	choice	choice	NOUN
cjal-3051	487	4	depends	depend	VERB
cjal-3051	487	5	in	in	ADP
cjal-3051	487	6	the	the	DET
cjal-3051	487	7	final	final	ADJ
cjal-3051	487	8	instance	instance	NOUN
cjal-3051	487	9	on	on	ADP
cjal-3051	487	10	a	a	DET
cjal-3051	487	11	number	number	NOUN
cjal-3051	487	12	of	of	ADP
cjal-3051	487	13	business	business	NOUN
cjal-3051	487	14	factors	factor	NOUN
cjal-3051	487	15	,	,	PUNCT
cjal-3051	487	16	tax	tax	NOUN
cjal-3051	487	17	considerations	consideration	NOUN
cjal-3051	487	18	are	be	AUX
cjal-3051	487	19	important	important	ADJ
cjal-3051	487	20	in	in	ADP
cjal-3051	487	21	the	the	DET
cjal-3051	487	22	following	following	ADJ
cjal-3051	487	23	way	way	NOUN
cjal-3051	487	24	:	:	PUNCT
cjal-3051	487	25	since	since	SCONJ
cjal-3051	487	26	the	the	DET
cjal-3051	487	27	minimum	minimum	ADJ
cjal-3051	487	28	tax	tax	NOUN
cjal-3051	487	29	liabilities	liability	NOUN
cjal-3051	487	30	follow	follow	VERB
cjal-3051	487	31	from	from	ADP
cjal-3051	487	32	either	either	DET
cjal-3051	487	33	compensation	compensation	NOUN
cjal-3051	487	34	trading	trading	NOUN
cjal-3051	487	35	,	,	PUNCT
cjal-3051	487	36	or	or	CCONJ
cjal-3051	487	37	participation	participation	NOUN
cjal-3051	487	38	in	in	ADP
cjal-3051	487	39	a	a	DET
cjal-3051	487	40	joint	joint	ADJ
cjal-3051	487	41	equity	equity	NOUN
cjal-3051	487	42	venture	venture	NOUN
cjal-3051	487	43	118	118	NUM
cjal-3051	487	44	.	.	PUNCT
cjal-3051	488	1	i	i	PRON
cjal-3051	488	2	d.	d.	PROPN
cjal-3051	488	3	§	§	PROPN
cjal-3051	488	4	14	14	NUM
cjal-3051	488	5	.	.	PUNCT
cjal-3051	488	6	119	119	NUM
cjal-3051	488	7	.	.	PUNCT
cjal-3051	489	1	i	i	PRON
cjal-3051	489	2	d.	d.	PROPN
cjal-3051	489	3	§	§	PROPN
cjal-3051	489	4	15	15	NUM
cjal-3051	489	5	.	.	PUNCT
cjal-3051	489	6	120	120	NUM
cjal-3051	489	7	.	.	PUNCT
cjal-3051	489	8	gelatt	gelatt	PROPN
cjal-3051	489	9	&	&	CCONJ
cjal-3051	489	10	theroux	theroux	PROPN
cjal-3051	489	11	,	,	PUNCT
cjal-3051	489	12	supra	supra	PROPN
cjal-3051	489	13	note	note	PROPN
cjal-3051	489	14	99	99	NUM
cjal-3051	489	15	,	,	PUNCT
cjal-3051	489	16	at	at	ADP
cjal-3051	489	17	27	27	NUM
cjal-3051	489	18	.	.	PUNCT
cjal-3051	489	19	121	121	NUM
cjal-3051	489	20	.	.	PUNCT
cjal-3051	490	1	this	this	DET
cjal-3051	490	2	provision	provision	NOUN
cjal-3051	490	3	applies	apply	VERB
cjal-3051	490	4	if	if	SCONJ
cjal-3051	490	5	,	,	PUNCT
cjal-3051	490	6	after	after	ADP
cjal-3051	490	7	the	the	DET
cjal-3051	490	8	deduction	deduction	NOUN
cjal-3051	490	9	allowance	allowance	NOUN
cjal-3051	490	10	of	of	ADP
cjal-3051	490	11	800	800	NUM
cjal-3051	490	12	yuan	yuan	NOUN
cjal-3051	490	13	,	,	PUNCT
cjal-3051	490	14	the	the	DET
cjal-3051	490	15	aggregate	aggregate	ADJ
cjal-3051	490	16	amount	amount	NOUN
cjal-3051	490	17	of	of	ADP
cjal-3051	490	18	income	income	NOUN
cjal-3051	490	19	per	per	ADP
cjal-3051	490	20	month	month	NOUN
cjal-3051	490	21	is	be	AUX
cjal-3051	490	22	less	less	ADJ
cjal-3051	490	23	than	than	ADP
cjal-3051	490	24	4,000	4,000	NUM
cjal-3051	490	25	yuan	yuan	NOUN
cjal-3051	490	26	.	.	PUNCT
cjal-3051	491	1	if	if	SCONJ
cjal-3051	491	2	the	the	DET
cjal-3051	491	3	adjusted	adjust	VERB
cjal-3051	491	4	aggregate	aggregate	NOUN
cjal-3051	491	5	is	be	AUX
cjal-3051	491	6	above	above	ADP
cjal-3051	491	7	4,000	4,000	NUM
cjal-3051	491	8	yuan	yuan	NOUN
cjal-3051	491	9	,	,	PUNCT
cjal-3051	491	10	the	the	DET
cjal-3051	491	11	rate	rate	NOUN
cjal-3051	491	12	becomes	become	VERB
cjal-3051	491	13	20	20	NUM
cjal-3051	491	14	%	%	NOUN
cjal-3051	491	15	.	.	PUNCT
cjal-3051	492	1	tiap	tiap	PROPN
cjal-3051	492	2	,	,	PUNCT
cjal-3051	492	3	supra	supra	PROPN
cjal-3051	492	4	note	note	NOUN
cjal-3051	492	5	2	2	NUM
cjal-3051	492	6	,	,	PUNCT
cjal-3051	492	7	at	at	ADP
cjal-3051	492	8	124	124	NUM
cjal-3051	492	9	.	.	PUNCT
cjal-3051	492	10	122	122	NUM
cjal-3051	492	11	.	.	PUNCT
cjal-3051	493	1	i	i	PRON
cjal-3051	493	2	d.	d.	PROPN
cjal-3051	493	3	at	at	ADP
cjal-3051	493	4	125	125	NUM
cjal-3051	493	5	.	.	PUNCT
cjal-3051	494	1	123	123	NUM
cjal-3051	494	2	.	.	PUNCT
cjal-3051	495	1	provisions	provision	NOUN
cjal-3051	495	2	,	,	PUNCT
cjal-3051	495	3	supra	supra	PROPN
cjal-3051	495	4	note	note	NOUN
cjal-3051	495	5	112	112	NUM
cjal-3051	495	6	,	,	PUNCT
cjal-3051	495	7	§	§	PROPN
cjal-3051	495	8	ii	ii	PROPN
cjal-3051	495	9	2	2	NUM
cjal-3051	495	10	;	;	PUNCT
cjal-3051	495	11	tiap	tiap	PROPN
cjal-3051	495	12	,	,	PUNCT
cjal-3051	495	13	supra	supra	PROPN
cjal-3051	495	14	note	note	NOUN
cjal-3051	495	15	2	2	NUM
cjal-3051	495	16	,	,	PUNCT
cjal-3051	495	17	at	at	ADP
cjal-3051	495	18	125	125	NUM
cjal-3051	495	19	.	.	PUNCT
cjal-3051	495	20	124	124	NUM
cjal-3051	495	21	.	.	PUNCT
cjal-3051	496	1	provisions	provision	NOUN
cjal-3051	496	2	,	,	PUNCT
cjal-3051	496	3	supra	supra	PROPN
cjal-3051	496	4	note	note	NOUN
cjal-3051	496	5	112	112	NUM
cjal-3051	496	6	,	,	PUNCT
cjal-3051	496	7	§	§	PROPN
cjal-3051	496	8	ii	ii	PROPN
cjal-3051	496	9	2	2	NUM
cjal-3051	496	10	.	.	NUM
cjal-3051	496	11	125	125	NUM
cjal-3051	496	12	.	.	PUNCT
cjal-3051	497	1	i	i	PRON
cjal-3051	497	2	d.	d.	PROPN
cjal-3051	497	3	§	§	PROPN
cjal-3051	497	4	ii	ii	PROPN
cjal-3051	497	5	3	3	NUM
cjal-3051	497	6	.	.	PROPN
cjal-3051	497	7	126	126	NUM
cjal-3051	497	8	.	.	PUNCT
cjal-3051	498	1	i	i	PRON
cjal-3051	498	2	d.	d.	PROPN
cjal-3051	498	3	§	§	PROPN
cjal-3051	498	4	ii	ii	PROPN
cjal-3051	498	5	4	4	NUM
cjal-3051	498	6	.	.	PUNCT
cjal-3051	498	7	127	127	NUM
cjal-3051	498	8	.	.	PUNCT
cjal-3051	499	1	i	i	PRON
cjal-3051	499	2	d.	d.	PROPN
cjal-3051	499	3	§	§	PROPN
cjal-3051	499	4	§	§	PROPN
cjal-3051	499	5	ii	ii	PROPN
cjal-3051	499	6	5	5	NUM
cjal-3051	499	7	-	-	SYM
cjal-3051	499	8	7	7	NUM
cjal-3051	499	9	.	.	NOUN
cjal-3051	499	10	128	128	NUM
cjal-3051	499	11	.	.	PUNCT
cjal-3051	500	1	i	i	PRON
cjal-3051	500	2	d.	d.	PROPN
cjal-3051	500	3	§	§	PROPN
cjal-3051	500	4	iii	iii	PROPN
cjal-3051	500	5	1	1	NUM
cjal-3051	500	6	;	;	PUNCT
cjal-3051	500	7	tiap	tiap	PROPN
cjal-3051	500	8	,	,	PUNCT
cjal-3051	500	9	supra	supra	PROPN
cjal-3051	500	10	note	note	NOUN
cjal-3051	500	11	2	2	NUM
cjal-3051	500	12	,	,	PUNCT
cjal-3051	500	13	at	at	ADP
cjal-3051	500	14	127	127	NUM
cjal-3051	500	15	.	.	PUNCT
cjal-3051	501	1	129	129	NUM
cjal-3051	501	2	.	.	PUNCT
cjal-3051	501	3	provisions	provision	NOUN
cjal-3051	501	4	,	,	PUNCT
cjal-3051	501	5	supra	supra	PROPN
cjal-3051	501	6	note	note	NOUN
cjal-3051	501	7	112	112	NUM
cjal-3051	501	8	,	,	PUNCT
cjal-3051	501	9	§	§	PROPN
cjal-3051	501	10	iii	iii	NUM
cjal-3051	501	11	1	1	NUM
cjal-3051	501	12	.	.	NUM
cjal-3051	501	13	130	130	NUM
cjal-3051	501	14	.	.	PUNCT
cjal-3051	502	1	i	i	PRON
cjal-3051	502	2	d.	d.	PROPN
cjal-3051	502	3	§	§	PROPN
cjal-3051	502	4	iii	iii	PROPN
cjal-3051	502	5	1	1	NUM
cjal-3051	502	6	.	.	SYM
cjal-3051	502	7	19871	19871	NUM
cjal-3051	502	8	journal	journal	NOUN
cjal-3051	502	9	of	of	ADP
cjal-3051	502	10	chinese	chinese	ADJ
cjal-3051	502	11	law	law	NOUN
cjal-3051	502	12	in	in	ADP
cjal-3051	502	13	one	one	NUM
cjal-3051	502	14	of	of	ADP
cjal-3051	502	15	the	the	DET
cjal-3051	502	16	special	special	ADJ
cjal-3051	502	17	economic	economic	ADJ
cjal-3051	502	18	regions	region	NOUN
cjal-3051	502	19	,	,	PUNCT
cjal-3051	502	20	the	the	DET
cjal-3051	502	21	u.s	u.s	PROPN
cjal-3051	502	22	.	.	PROPN
cjal-3051	502	23	investor	investor	NOUN
cjal-3051	502	24	will	will	AUX
cjal-3051	502	25	want	want	VERB
cjal-3051	502	26	to	to	PART
cjal-3051	502	27	determine	determine	VERB
cjal-3051	502	28	whether	whether	SCONJ
cjal-3051	502	29	the	the	DET
cjal-3051	502	30	business	business	NOUN
cjal-3051	502	31	he	he	PRON
cjal-3051	502	32	wishes	wish	VERB
cjal-3051	502	33	to	to	PART
cjal-3051	502	34	do	do	VERB
cjal-3051	502	35	in	in	ADP
cjal-3051	502	36	china	china	PROPN
cjal-3051	502	37	can	can	AUX
cjal-3051	502	38	be	be	AUX
cjal-3051	502	39	cast	cast	VERB
cjal-3051	502	40	in	in	ADP
cjal-3051	502	41	such	such	DET
cjal-3051	502	42	a	a	DET
cjal-3051	502	43	form	form	NOUN
cjal-3051	502	44	.	.	PUNCT
cjal-3051	503	1	it	it	PRON
cjal-3051	503	2	is	be	AUX
cjal-3051	503	3	true	true	ADJ
cjal-3051	503	4	that	that	SCONJ
cjal-3051	503	5	reduced	reduce	VERB
cjal-3051	503	6	prc	prc	PROPN
cjal-3051	503	7	income	income	NOUN
cjal-3051	503	8	taxes	taxis	NOUN
cjal-3051	503	9	,	,	PUNCT
cjal-3051	503	10	while	while	SCONJ
cjal-3051	503	11	creditable	creditable	ADJ
cjal-3051	503	12	against	against	ADP
cjal-3051	503	13	u.s	u.s	PROPN
cjal-3051	503	14	.	.	PROPN
cjal-3051	503	15	taxes	taxis	NOUN
cjal-3051	503	16	,	,	PUNCT
cjal-3051	503	17	will	will	AUX
cjal-3051	503	18	probably	probably	ADV
cjal-3051	503	19	be	be	AUX
cjal-3051	503	20	equalled	equal	VERB
cjal-3051	503	21	or	or	CCONJ
cjal-3051	503	22	exceeded	exceed	VERB
cjal-3051	503	23	by	by	ADP
cjal-3051	503	24	the	the	DET
cjal-3051	503	25	taxpayer	taxpayer	NOUN
cjal-3051	503	26	's	's	PART
cjal-3051	503	27	u.s	u.s	PROPN
cjal-3051	503	28	.	.	PROPN
cjal-3051	503	29	tax	tax	NOUN
cjal-3051	503	30	liability	liability	NOUN
cjal-3051	503	31	.	.	PUNCT
cjal-3051	504	1	however	however	ADV
cjal-3051	504	2	,	,	PUNCT
cjal-3051	504	3	low	low	ADJ
cjal-3051	504	4	chinese	chinese	ADJ
cjal-3051	504	5	tax	tax	NOUN
cjal-3051	504	6	rates	rate	NOUN
cjal-3051	504	7	may	may	AUX
cjal-3051	504	8	help	help	VERB
cjal-3051	504	9	improve	improve	VERB
cjal-3051	504	10	the	the	DET
cjal-3051	504	11	enterprise	enterprise	NOUN
cjal-3051	504	12	's	's	PART
cjal-3051	504	13	cash	cash	NOUN
cjal-3051	504	14	flow	flow	NOUN
cjal-3051	504	15	within	within	ADP
cjal-3051	504	16	china	china	PROPN
cjal-3051	504	17	,	,	PUNCT
cjal-3051	504	18	lessening	lessen	VERB
cjal-3051	504	19	the	the	DET
cjal-3051	504	20	need	need	NOUN
cjal-3051	504	21	for	for	ADP
cjal-3051	504	22	infusions	infusion	NOUN
cjal-3051	504	23	of	of	ADP
cjal-3051	504	24	foreign	foreign	ADJ
cjal-3051	504	25	exchange	exchange	NOUN
cjal-3051	504	26	by	by	ADP
cjal-3051	504	27	the	the	DET
cjal-3051	504	28	u.s	u.s	PROPN
cjal-3051	504	29	.	.	PROPN
cjal-3051	504	30	investor	investor	NOUN
cjal-3051	504	31	.	.	PUNCT
cjal-3051	505	1	the	the	DET
cjal-3051	505	2	u.s	u.s	PROPN
cjal-3051	505	3	.	.	PROPN
cjal-3051	505	4	business	business	NOUN
cjal-3051	505	5	may	may	AUX
cjal-3051	505	6	also	also	ADV
cjal-3051	505	7	gain	gain	VERB
cjal-3051	505	8	marginal	marginal	ADJ
cjal-3051	505	9	benefit	benefit	NOUN
cjal-3051	505	10	from	from	ADP
cjal-3051	505	11	the	the	DET
cjal-3051	505	12	time	time	NOUN
cjal-3051	505	13	value	value	NOUN
cjal-3051	505	14	of	of	ADP
cjal-3051	505	15	money	money	NOUN
cjal-3051	505	16	by	by	ADP
cjal-3051	505	17	paying	pay	VERB
cjal-3051	505	18	low	low	ADJ
cjal-3051	505	19	taxes	taxis	NOUN
cjal-3051	505	20	in	in	ADP
cjal-3051	505	21	china	china	PROPN
cjal-3051	505	22	,	,	PUNCT
cjal-3051	505	23	if	if	SCONJ
cjal-3051	505	24	the	the	DET
cjal-3051	505	25	higher	high	ADJ
cjal-3051	505	26	u.s	u.s	PROPN
cjal-3051	505	27	.	.	PROPN
cjal-3051	505	28	taxes	taxis	NOUN
cjal-3051	505	29	can	can	AUX
cjal-3051	505	30	be	be	AUX
cjal-3051	505	31	paid	pay	VERB
cjal-3051	505	32	later	later	ADV
cjal-3051	505	33	.	.	PUNCT
cjal-3051	505	34	.	.	PUNCT
cjal-3051	506	1	u.s	u.s	PROPN
cjal-3051	506	2	.	.	PROPN
cjal-3051	506	3	tax	tax	NOUN
cjal-3051	506	4	law	law	NOUN
cjal-3051	506	5	and	and	CCONJ
cjal-3051	506	6	the	the	DET
cjal-3051	506	7	china	china	PROPN
cjal-3051	506	8	-	-	PUNCT
cjal-3051	506	9	u.s	u.s	PROPN
cjal-3051	506	10	.	.	PROPN
cjal-3051	506	11	tax	tax	NOUN
cjal-3051	506	12	treaty	treaty	NOUN
cjal-3051	506	13	as	as	ADP
cjal-3051	506	14	a	a	DET
cjal-3051	506	15	general	general	ADJ
cjal-3051	506	16	rule	rule	NOUN
cjal-3051	506	17	,	,	PUNCT
cjal-3051	506	18	u.s	u.s	PROPN
cjal-3051	506	19	.	.	PROPN
cjal-3051	506	20	taxpayers	taxpayer	NOUN
cjal-3051	506	21	are	be	AUX
cjal-3051	506	22	taxable	taxable	ADJ
cjal-3051	506	23	under	under	ADP
cjal-3051	506	24	the	the	DET
cjal-3051	506	25	internal	internal	ADJ
cjal-3051	506	26	revenue	revenue	NOUN
cjal-3051	506	27	code	code	NOUN
cjal-3051	506	28	(	(	PUNCT
cjal-3051	506	29	i.r.c	i.r.c	NOUN
cjal-3051	506	30	.	.	PUNCT
cjal-3051	506	31	)	)	PUNCT
cjal-3051	507	1	on	on	ADP
cjal-3051	507	2	their	their	PRON
cjal-3051	507	3	worldwide	worldwide	ADJ
cjal-3051	507	4	income	income	NOUN
cjal-3051	507	5	.	.	PUNCT
cjal-3051	508	1	however	however	ADV
cjal-3051	508	2	,	,	PUNCT
cjal-3051	508	3	to	to	PART
cjal-3051	508	4	relieve	relieve	VERB
cjal-3051	508	5	taxpayers	taxpayer	NOUN
cjal-3051	508	6	from	from	ADP
cjal-3051	508	7	the	the	DET
cjal-3051	508	8	burden	burden	NOUN
cjal-3051	508	9	of	of	ADP
cjal-3051	508	10	double	double	ADJ
cjal-3051	508	11	taxation	taxation	NOUN
cjal-3051	508	12	,	,	PUNCT
cjal-3051	508	13	the	the	DET
cjal-3051	508	14	i.r.c	i.r.c	NOUN
cjal-3051	508	15	.	.	PUNCT
cjal-3051	508	16	permits	permit	VERB
cjal-3051	508	17	taxpayers	taxpayer	NOUN
cjal-3051	508	18	to	to	PART
cjal-3051	508	19	at	at	ADV
cjal-3051	508	20	least	least	ADJ
cjal-3051	508	21	partially	partially	ADV
cjal-3051	508	22	credit	credit	NOUN
cjal-3051	508	23	foreign	foreign	ADJ
cjal-3051	508	24	taxes	taxis	NOUN
cjal-3051	508	25	against	against	ADP
cjal-3051	508	26	domestic	domestic	ADJ
cjal-3051	508	27	taxes	taxis	NOUN
cjal-3051	508	28	,	,	PUNCT
cjal-3051	508	29	or	or	CCONJ
cjal-3051	508	30	deduct	deduct	VERB
cjal-3051	508	31	those	those	DET
cjal-3051	508	32	foreign	foreign	ADJ
cjal-3051	508	33	taxes	taxis	NOUN
cjal-3051	508	34	from	from	ADP
cjal-3051	508	35	taxable	taxable	ADJ
cjal-3051	508	36	income.13	income.13	NOUN
cjal-3051	508	37	1	1	NUM
cjal-3051	508	38	the	the	DET
cjal-3051	508	39	taxpayer	taxpayer	NOUN
cjal-3051	508	40	may	may	AUX
cjal-3051	508	41	elect	elect	VERB
cjal-3051	508	42	to	to	PART
cjal-3051	508	43	take	take	VERB
cjal-3051	508	44	either	either	CCONJ
cjal-3051	508	45	the	the	DET
cjal-3051	508	46	credit	credit	NOUN
cjal-3051	508	47	or	or	CCONJ
cjal-3051	508	48	the	the	DET
cjal-3051	508	49	deduction	deduction	NOUN
cjal-3051	508	50	in	in	ADP
cjal-3051	508	51	a	a	DET
cjal-3051	508	52	taxable	taxable	ADJ
cjal-3051	508	53	year.1	year.1	NOUN
cjal-3051	508	54	32	32	NUM
cjal-3051	508	55	since	since	SCONJ
cjal-3051	508	56	a	a	DET
cjal-3051	508	57	credit	credit	NOUN
cjal-3051	508	58	reduces	reduce	VERB
cjal-3051	508	59	tax	tax	NOUN
cjal-3051	508	60	liability	liability	NOUN
cjal-3051	508	61	dollar	dollar	NOUN
cjal-3051	508	62	-	-	PUNCT
cjal-3051	508	63	for	for	ADP
cjal-3051	508	64	-	-	PUNCT
cjal-3051	508	65	dollar	dollar	NOUN
cjal-3051	508	66	,	,	PUNCT
cjal-3051	508	67	it	it	PRON
cjal-3051	508	68	is	be	AUX
cjal-3051	508	69	usually	usually	ADV
cjal-3051	508	70	preferable	preferable	ADJ
cjal-3051	508	71	.	.	PUNCT
cjal-3051	509	1	however	however	ADV
cjal-3051	509	2	,	,	PUNCT
cjal-3051	509	3	the	the	DET
cjal-3051	509	4	taxpayer	taxpayer	NOUN
cjal-3051	509	5	may	may	AUX
cjal-3051	509	6	opt	opt	VERB
cjal-3051	509	7	for	for	ADP
cjal-3051	509	8	the	the	DET
cjal-3051	509	9	deduction	deduction	NOUN
cjal-3051	509	10	if	if	SCONJ
cjal-3051	509	11	,	,	PUNCT
cjal-3051	509	12	for	for	ADP
cjal-3051	509	13	example	example	NOUN
cjal-3051	509	14	,	,	PUNCT
cjal-3051	509	15	the	the	DET
cjal-3051	509	16	foreign	foreign	ADJ
cjal-3051	509	17	tax	tax	NOUN
cjal-3051	509	18	burden	burden	NOUN
cjal-3051	509	19	is	be	AUX
cjal-3051	509	20	high	high	ADJ
cjal-3051	509	21	relative	relative	ADJ
cjal-3051	509	22	to	to	ADP
cjal-3051	509	23	the	the	DET
cjal-3051	509	24	u.s	u.s	PROPN
cjal-3051	509	25	.	.	PROPN
cjal-3051	509	26	tax	tax	NOUN
cjal-3051	509	27	rate	rate	NOUN
cjal-3051	509	28	,	,	PUNCT
cjal-3051	509	29	because	because	SCONJ
cjal-3051	509	30	the	the	DET
cjal-3051	509	31	allowable	allowable	ADJ
cjal-3051	509	32	credit	credit	NOUN
cjal-3051	509	33	per	per	ADP
cjal-3051	509	34	year	year	NOUN
cjal-3051	509	35	is	be	AUX
cjal-3051	509	36	limited	limit	VERB
cjal-3051	509	37	by	by	ADP
cjal-3051	509	38	the	the	DET
cjal-3051	509	39	applicable	applicable	ADJ
cjal-3051	509	40	u.s	u.s	PROPN
cjal-3051	509	41	.	.	PROPN
cjal-3051	509	42	taxes	taxis	NOUN
cjal-3051	509	43	.	.	PUNCT
cjal-3051	510	1	133	133	NUM
cjal-3051	510	2	this	this	DET
cjal-3051	510	3	situation	situation	NOUN
cjal-3051	510	4	may	may	AUX
cjal-3051	510	5	arise	arise	VERB
cjal-3051	510	6	when	when	SCONJ
cjal-3051	510	7	income	income	NOUN
cjal-3051	510	8	is	be	AUX
cjal-3051	510	9	derived	derive	VERB
cjal-3051	510	10	from	from	ADP
cjal-3051	510	11	long	long	ADJ
cjal-3051	510	12	-	-	PUNCT
cjal-3051	510	13	term	term	NOUN
cjal-3051	510	14	capital	capital	NOUN
cjal-3051	510	15	gains	gain	NOUN
cjal-3051	510	16	(	(	PUNCT
cjal-3051	510	17	recognized	recognize	VERB
cjal-3051	510	18	in	in	ADP
cjal-3051	510	19	the	the	DET
cjal-3051	510	20	u.s	u.s	PROPN
cjal-3051	510	21	.	.	PROPN
cjal-3051	510	22	but	but	CCONJ
cjal-3051	510	23	not	not	PART
cjal-3051	510	24	in	in	ADP
cjal-3051	510	25	china	china	PROPN
cjal-3051	510	26	)	)	PUNCT
cjal-3051	510	27	.	.	PUNCT
cjal-3051	511	1	134	134	NUM
cjal-3051	511	2	u.s	u.s	PROPN
cjal-3051	511	3	.	.	PROPN
cjal-3051	511	4	corporate	corporate	ADJ
cjal-3051	511	5	investors	investor	NOUN
cjal-3051	511	6	will	will	AUX
cjal-3051	511	7	be	be	AUX
cjal-3051	511	8	concerned	concern	VERB
cjal-3051	511	9	with	with	ADP
cjal-3051	511	10	the	the	DET
cjal-3051	511	11	applicability	applicability	NOUN
cjal-3051	511	12	of	of	ADP
cjal-3051	511	13	the	the	DET
cjal-3051	511	14	tax	tax	NOUN
cjal-3051	511	15	credit	credit	NOUN
cjal-3051	511	16	to	to	ADP
cjal-3051	511	17	china	china	PROPN
cjal-3051	511	18	's	's	PART
cjal-3051	511	19	enterprise	enterprise	NOUN
cjal-3051	511	20	income	income	NOUN
cjal-3051	511	21	taxes	taxis	NOUN
cjal-3051	511	22	.	.	PUNCT
cjal-3051	512	1	the	the	DET
cjal-3051	512	2	key	key	ADJ
cjal-3051	512	3	issue	issue	NOUN
cjal-3051	512	4	in	in	ADP
cjal-3051	512	5	this	this	DET
cjal-3051	512	6	regard	regard	NOUN
cjal-3051	512	7	is	be	AUX
cjal-3051	512	8	what	what	PRON
cjal-3051	512	9	kind	kind	NOUN
cjal-3051	512	10	of	of	ADP
cjal-3051	512	11	taxes	taxis	NOUN
cjal-3051	512	12	are	be	AUX
cjal-3051	512	13	creditable	creditable	ADJ
cjal-3051	512	14	.	.	PUNCT
cjal-3051	513	1	the	the	DET
cjal-3051	513	2	limitations	limitation	NOUN
cjal-3051	513	3	on	on	ADP
cjal-3051	513	4	the	the	DET
cjal-3051	513	5	credit	credit	NOUN
cjal-3051	513	6	available	available	ADJ
cjal-3051	513	7	per	per	ADP
cjal-3051	513	8	year	year	NOUN
cjal-3051	513	9	are	be	AUX
cjal-3051	513	10	also	also	ADV
cjal-3051	513	11	important	important	ADJ
cjal-3051	513	12	.	.	PUNCT
cjal-3051	514	1	131	131	X
cjal-3051	514	2	.	.	PUNCT
cjal-3051	514	3	i.r.c	i.r.c	NOUN
cjal-3051	514	4	.	.	PUNCT
cjal-3051	515	1	§	§	PROPN
cjal-3051	515	2	§	§	PROPN
cjal-3051	515	3	901	901	NUM
cjal-3051	515	4	-	-	SYM
cjal-3051	515	5	05	05	NUM
cjal-3051	515	6	(	(	PUNCT
cjal-3051	515	7	1986	1986	NUM
cjal-3051	515	8	)	)	PUNCT
cjal-3051	515	9	.	.	PUNCT
cjal-3051	516	1	132	132	NUM
cjal-3051	516	2	.	.	PUNCT
cjal-3051	516	3	i.r.c	i.r.c	NOUN
cjal-3051	516	4	.	.	PUNCT
cjal-3051	517	1	§	§	PROPN
cjal-3051	517	2	275(a)(4)(a	275(a)(4)(a	PROPN
cjal-3051	517	3	)	)	PUNCT
cjal-3051	517	4	(	(	PUNCT
cjal-3051	517	5	1986	1986	NUM
cjal-3051	517	6	)	)	PUNCT
cjal-3051	517	7	.	.	PUNCT
cjal-3051	518	1	133	133	NUM
cjal-3051	518	2	.	.	PUNCT
cjal-3051	519	1	p.	p.	NOUN
cjal-3051	519	2	postlewaite	postlewaite	NOUN
cjal-3051	519	3	,	,	PUNCT
cjal-3051	519	4	international	international	ADJ
cjal-3051	519	5	corporate	corporate	ADJ
cjal-3051	519	6	taxation	taxation	NOUN
cjal-3051	519	7	83	83	NUM
cjal-3051	519	8	(	(	PUNCT
cjal-3051	519	9	1980	1980	NUM
cjal-3051	519	10	)	)	PUNCT
cjal-3051	519	11	;	;	PUNCT
cjal-3051	519	12	i.r.c	i.r.c	NOUN
cjal-3051	519	13	.	.	PUNCT
cjal-3051	520	1	§	§	PROPN
cjal-3051	520	2	904	904	NUM
cjal-3051	520	3	(	(	PUNCT
cjal-3051	520	4	1986	1986	NUM
cjal-3051	520	5	)	)	PUNCT
cjal-3051	520	6	.	.	PUNCT
cjal-3051	521	1	134	134	NUM
cjal-3051	521	2	.	.	X
cjal-3051	521	3	postlewaite	postlewaite	NOUN
cjal-3051	521	4	,	,	PUNCT
cjal-3051	521	5	supra	supra	PROPN
cjal-3051	521	6	note	note	NOUN
cjal-3051	521	7	133	133	NUM
cjal-3051	521	8	,	,	PUNCT
cjal-3051	521	9	at	at	ADP
cjal-3051	521	10	83	83	NUM
cjal-3051	521	11	.	.	PUNCT
cjal-3051	522	1	however	however	ADV
cjal-3051	522	2	,	,	PUNCT
cjal-3051	522	3	when	when	SCONJ
cjal-3051	522	4	the	the	DET
cjal-3051	522	5	1986	1986	NUM
cjal-3051	522	6	tax	tax	NOUN
cjal-3051	522	7	reform	reform	NOUN
cjal-3051	522	8	act	act	NOUN
cjal-3051	522	9	takes	take	VERB
cjal-3051	522	10	effect	effect	NOUN
cjal-3051	522	11	,	,	PUNCT
cjal-3051	522	12	capital	capital	NOUN
cjal-3051	522	13	gains	gain	NOUN
cjal-3051	522	14	preference	preference	NOUN
cjal-3051	522	15	will	will	AUX
cjal-3051	522	16	be	be	AUX
cjal-3051	522	17	eliminated	eliminate	VERB
cjal-3051	522	18	.	.	PUNCT
cjal-3051	523	1	on	on	ADP
cjal-3051	523	2	the	the	DET
cjal-3051	523	3	other	other	ADJ
cjal-3051	523	4	hand	hand	NOUN
cjal-3051	523	5	,	,	PUNCT
cjal-3051	523	6	overall	overall	ADJ
cjal-3051	523	7	corporate	corporate	ADJ
cjal-3051	523	8	rates	rate	NOUN
cjal-3051	523	9	will	will	AUX
cjal-3051	523	10	drop	drop	VERB
cjal-3051	523	11	dramatically	dramatically	ADV
cjal-3051	523	12	.	.	PUNCT
cjal-3051	524	1	in	in	ADP
cjal-3051	524	2	some	some	DET
cjal-3051	524	3	cases	case	NOUN
cjal-3051	524	4	,	,	PUNCT
cjal-3051	524	5	then	then	ADV
cjal-3051	524	6	,	,	PUNCT
cjal-3051	524	7	the	the	DET
cjal-3051	524	8	deduction	deduction	NOUN
cjal-3051	524	9	will	will	AUX
cjal-3051	524	10	be	be	AUX
cjal-3051	524	11	more	more	ADV
cjal-3051	524	12	attractive	attractive	ADJ
cjal-3051	524	13	,	,	PUNCT
cjal-3051	524	14	depending	depend	VERB
cjal-3051	524	15	on	on	ADP
cjal-3051	524	16	the	the	DET
cjal-3051	524	17	taxpayer	taxpayer	NOUN
cjal-3051	524	18	's	's	PART
cjal-3051	524	19	worldwide	worldwide	ADJ
cjal-3051	524	20	tax	tax	NOUN
cjal-3051	524	21	profile	profile	NOUN
cjal-3051	524	22	.	.	PUNCT
cjal-3051	525	1	qualified	qualified	PROPN
cjal-3051	525	2	u.s	u.s	PROPN
cjal-3051	525	3	.	.	PROPN
cjal-3051	525	4	individuals	individual	NOUN
cjal-3051	525	5	may	may	AUX
cjal-3051	525	6	further	far	ADV
cjal-3051	525	7	elect	elect	VERB
cjal-3051	525	8	to	to	PART
cjal-3051	525	9	exclude	exclude	VERB
cjal-3051	525	10	up	up	ADP
cjal-3051	525	11	to	to	ADP
cjal-3051	525	12	u.s.$80,000	u.s.$80,000	NOUN
cjal-3051	525	13	of	of	ADP
cjal-3051	525	14	foreignearned	foreignearne	VERB
cjal-3051	525	15	income	income	NOUN
cjal-3051	525	16	plus	plus	CCONJ
cjal-3051	525	17	limited	limited	ADJ
cjal-3051	525	18	housing	housing	NOUN
cjal-3051	525	19	expenses	expense	NOUN
cjal-3051	525	20	per	per	ADP
cjal-3051	525	21	year	year	NOUN
cjal-3051	525	22	instead	instead	ADV
cjal-3051	525	23	of	of	ADP
cjal-3051	525	24	taking	take	VERB
cjal-3051	525	25	a	a	DET
cjal-3051	525	26	credit	credit	NOUN
cjal-3051	525	27	or	or	CCONJ
cjal-3051	525	28	deduction	deduction	NOUN
cjal-3051	525	29	.	.	PUNCT
cjal-3051	526	1	i.r.c	i.r.c	NOUN
cjal-3051	526	2	.	.	PUNCT
cjal-3051	527	1	§	§	PROPN
cjal-3051	527	2	911	911	NUM
cjal-3051	527	3	.	.	PUNCT
cjal-3051	528	1	the	the	DET
cjal-3051	528	2	$	$	SYM
cjal-3051	528	3	80,000	80,000	NUM
cjal-3051	528	4	figure	figure	NOUN
cjal-3051	528	5	applies	apply	VERB
cjal-3051	528	6	for	for	ADP
cjal-3051	528	7	1986	1986	NUM
cjal-3051	528	8	.	.	PUNCT
cjal-3051	529	1	the	the	DET
cjal-3051	529	2	tax	tax	NOUN
cjal-3051	529	3	reform	reform	PROPN
cjal-3051	529	4	act	act	NOUN
cjal-3051	529	5	of	of	ADP
cjal-3051	529	6	1986	1986	NUM
cjal-3051	529	7	lowers	lower	VERB
cjal-3051	529	8	the	the	DET
cjal-3051	529	9	ceiling	ceiling	NOUN
cjal-3051	529	10	to	to	ADP
cjal-3051	529	11	$	$	SYM
cjal-3051	529	12	70,000	70,000	NUM
cjal-3051	529	13	.	.	PUNCT
cjal-3051	530	1	i.r.c	i.r.c	NOUN
cjal-3051	530	2	.	.	PUNCT
cjal-3051	531	1	§	§	PROPN
cjal-3051	531	2	1233(a	1233(a	CCONJ
cjal-3051	531	3	)	)	PUNCT
cjal-3051	531	4	as	as	SCONJ
cjal-3051	531	5	reported	report	VERB
cjal-3051	531	6	by	by	ADP
cjal-3051	531	7	the	the	DET
cjal-3051	531	8	conference	conference	NOUN
cjal-3051	531	9	committee	committee	NOUN
cjal-3051	531	10	on	on	ADP
cjal-3051	531	11	sept	sept	PROPN
cjal-3051	531	12	.	.	PROPN
cjal-3051	531	13	18	18	NUM
cjal-3051	531	14	,	,	PUNCT
cjal-3051	531	15	1986	1986	NUM
cjal-3051	531	16	.	.	PUNCT
cjal-3051	532	1	cch	cch	PROPN
cjal-3051	532	2	standard	standard	ADJ
cjal-3051	532	3	federal	federal	ADJ
cjal-3051	532	4	tax	tax	NOUN
cjal-3051	532	5	reports	report	NOUN
cjal-3051	532	6	no	no	INTJ
cjal-3051	532	7	.	.	PROPN
cjal-3051	532	8	41	41	NUM
cjal-3051	532	9	,	,	PUNCT
cjal-3051	532	10	sept	sept	PROPN
cjal-3051	532	11	.	.	PROPN
cjal-3051	532	12	21	21	NUM
cjal-3051	532	13	,	,	PUNCT
cjal-3051	532	14	1986	1986	NUM
cjal-3051	532	15	,	,	PUNCT
cjal-3051	532	16	p.	p.	NOUN
cjal-3051	532	17	1	1	NUM
cjal-3051	532	18	-	-	SYM
cjal-3051	532	19	506	506	NUM
cjal-3051	532	20	.	.	PUNCT
cjal-3051	533	1	however	however	ADV
cjal-3051	533	2	,	,	PUNCT
cjal-3051	533	3	this	this	DET
cjal-3051	533	4	election	election	NOUN
cjal-3051	533	5	is	be	AUX
cjal-3051	533	6	open	open	ADJ
cjal-3051	533	7	only	only	ADV
cjal-3051	533	8	to	to	ADP
cjal-3051	533	9	those	those	PRON
cjal-3051	533	10	working	work	VERB
cjal-3051	533	11	abroad	abroad	ADV
cjal-3051	533	12	for	for	ADP
cjal-3051	533	13	at	at	ADV
cjal-3051	533	14	least	least	ADV
cjal-3051	533	15	a	a	PRON
cjal-3051	533	16	year	year	NOUN
cjal-3051	533	17	.	.	PUNCT
cjal-3051	534	1	i.r.c	i.r.c	NOUN
cjal-3051	534	2	.	.	PUNCT
cjal-3051	535	1	§	§	PROPN
cjal-3051	535	2	91	91	NUM
cjal-3051	535	3	l(d)(1	l(d)(1	NUM
cjal-3051	535	4	)	)	PUNCT
cjal-3051	535	5	(	(	PUNCT
cjal-3051	535	6	1986	1986	NUM
cjal-3051	535	7	)	)	PUNCT
cjal-3051	535	8	.	.	PUNCT
cjal-3051	536	1	those	those	PRON
cjal-3051	536	2	not	not	PART
cjal-3051	536	3	qualified	qualified	ADJ
cjal-3051	536	4	may	may	AUX
cjal-3051	536	5	seek	seek	VERB
cjal-3051	536	6	a	a	DET
cjal-3051	536	7	deduction	deduction	NOUN
cjal-3051	536	8	or	or	CCONJ
cjal-3051	536	9	credit	credit	NOUN
cjal-3051	536	10	for	for	ADP
cjal-3051	536	11	the	the	DET
cjal-3051	536	12	foreign	foreign	ADJ
cjal-3051	536	13	taxes	taxis	NOUN
cjal-3051	536	14	;	;	PUNCT
cjal-3051	536	15	the	the	DET
cjal-3051	536	16	overall	overall	ADJ
cjal-3051	536	17	effect	effect	NOUN
cjal-3051	536	18	seems	seem	VERB
cjal-3051	536	19	to	to	PART
cjal-3051	536	20	simplify	simplify	VERB
cjal-3051	536	21	the	the	DET
cjal-3051	536	22	filing	filing	NOUN
cjal-3051	536	23	of	of	ADP
cjal-3051	536	24	returns	return	NOUN
cjal-3051	536	25	for	for	ADP
cjal-3051	536	26	u.s	u.s	PROPN
cjal-3051	536	27	.	.	PROPN
cjal-3051	536	28	citizens	citizen	NOUN
cjal-3051	536	29	working	work	VERB
cjal-3051	536	30	abroad	abroad	ADV
cjal-3051	536	31	on	on	ADP
cjal-3051	536	32	a	a	DET
cjal-3051	536	33	long	long	ADJ
cjal-3051	536	34	-	-	PUNCT
cjal-3051	536	35	term	term	NOUN
cjal-3051	536	36	basis	basis	NOUN
cjal-3051	536	37	.	.	PUNCT
cjal-3051	537	1	update	update	NOUN
cjal-3051	537	2	on	on	ADP
cjal-3051	537	3	taxation	taxation	NOUN
cjal-3051	537	4	a	a	DET
cjal-3051	537	5	foreign	foreign	ADJ
cjal-3051	537	6	tax	tax	NOUN
cjal-3051	537	7	must	must	AUX
cjal-3051	537	8	be	be	AUX
cjal-3051	537	9	levied	levy	VERB
cjal-3051	537	10	on	on	ADP
cjal-3051	537	11	"	"	PUNCT
cjal-3051	537	12	income	income	NOUN
cjal-3051	537	13	"	"	PUNCT
cjal-3051	537	14	in	in	ADP
cjal-3051	537	15	order	order	NOUN
cjal-3051	537	16	to	to	PART
cjal-3051	537	17	be	be	AUX
cjal-3051	537	18	creditable	creditable	ADJ
cjal-3051	537	19	.	.	PUNCT
cjal-3051	538	1	135	135	NUM
cjal-3051	538	2	the	the	DET
cjal-3051	538	3	characterization	characterization	NOUN
cjal-3051	538	4	of	of	ADP
cjal-3051	538	5	a	a	DET
cjal-3051	538	6	foreign	foreign	ADJ
cjal-3051	538	7	tax	tax	NOUN
cjal-3051	538	8	as	as	ADP
cjal-3051	538	9	an	an	DET
cjal-3051	538	10	"	"	PUNCT
cjal-3051	538	11	income	income	NOUN
cjal-3051	538	12	tax	tax	NOUN
cjal-3051	538	13	"	"	PUNCT
cjal-3051	538	14	is	be	AUX
cjal-3051	538	15	often	often	ADV
cjal-3051	538	16	controversial	controversial	ADJ
cjal-3051	538	17	,	,	PUNCT
cjal-3051	538	18	but	but	CCONJ
cjal-3051	538	19	a	a	DET
cjal-3051	538	20	taxpayer	taxpayer	NOUN
cjal-3051	538	21	must	must	AUX
cjal-3051	538	22	prove	prove	VERB
cjal-3051	538	23	certain	certain	ADJ
cjal-3051	538	24	criteria	criterion	NOUN
cjal-3051	538	25	have	have	AUX
cjal-3051	538	26	been	be	AUX
cjal-3051	538	27	met	meet	VERB
cjal-3051	538	28	.	.	PUNCT
cjal-3051	539	1	the	the	DET
cjal-3051	539	2	tax	tax	NOUN
cjal-3051	539	3	must	must	AUX
cjal-3051	539	4	attach	attach	VERB
cjal-3051	539	5	to	to	PART
cjal-3051	539	6	realized	realize	VERB
cjal-3051	539	7	gain	gain	NOUN
cjal-3051	539	8	,	,	PUNCT
cjal-3051	539	9	net	net	ADJ
cjal-3051	539	10	gain	gain	NOUN
cjal-3051	539	11	,	,	PUNCT
cjal-3051	539	12	and	and	CCONJ
cjal-3051	539	13	the	the	DET
cjal-3051	539	14	"	"	PUNCT
cjal-3051	539	15	receipt	receipt	NOUN
cjal-3051	539	16	of	of	ADP
cjal-3051	539	17	income	income	NOUN
cjal-3051	539	18	"	"	PUNCT
cjal-3051	539	19	as	as	SCONJ
cjal-3051	539	20	these	these	DET
cjal-3051	539	21	concepts	concept	NOUN
cjal-3051	539	22	are	be	AUX
cjal-3051	539	23	understood	understand	VERB
cjal-3051	539	24	in	in	ADP
cjal-3051	539	25	u.s	u.s	PROPN
cjal-3051	539	26	.	.	PROPN
cjal-3051	539	27	tax	tax	NOUN
cjal-3051	539	28	law	law	NOUN
cjal-3051	539	29	.	.	PUNCT
cjal-3051	539	30	'	'	PUNCT
cjal-3051	540	1	36	36	NUM
cjal-3051	540	2	also	also	ADV
cjal-3051	540	3	,	,	PUNCT
cjal-3051	540	4	a	a	DET
cjal-3051	540	5	tax	tax	NOUN
cjal-3051	540	6	"	"	PUNCT
cjal-3051	540	7	paid	pay	VERB
cjal-3051	540	8	in	in	ADP
cjal-3051	540	9	lieu	lieu	NOUN
cjal-3051	540	10	of	of	ADP
cjal-3051	540	11	a	a	DET
cjal-3051	540	12	tax	tax	NOUN
cjal-3051	540	13	on	on	ADP
cjal-3051	540	14	income	income	NOUN
cjal-3051	540	15	,	,	PUNCT
cjal-3051	540	16	"	"	PUNCT
cjal-3051	540	17	137	137	NUM
cjal-3051	540	18	may	may	AUX
cjal-3051	540	19	qualify	qualify	VERB
cjal-3051	540	20	if	if	SCONJ
cjal-3051	540	21	,	,	PUNCT
cjal-3051	540	22	for	for	ADP
cjal-3051	540	23	example	example	NOUN
cjal-3051	540	24	,	,	PUNCT
cjal-3051	540	25	it	it	PRON
cjal-3051	540	26	effectively	effectively	ADV
cjal-3051	540	27	reaches	reach	VERB
cjal-3051	540	28	only	only	ADV
cjal-3051	540	29	net	net	ADJ
cjal-3051	540	30	gain	gain	NOUN
cjal-3051	540	31	in	in	ADP
cjal-3051	540	32	cases	case	NOUN
cjal-3051	540	33	where	where	SCONJ
cjal-3051	540	34	there	there	PRON
cjal-3051	540	35	are	be	VERB
cjal-3051	540	36	"	"	PUNCT
cjal-3051	540	37	administrative	administrative	ADJ
cjal-3051	540	38	difficulties	difficulty	NOUN
cjal-3051	540	39	in	in	ADP
cjal-3051	540	40	computing	compute	VERB
cjal-3051	540	41	and	and	CCONJ
cjal-3051	540	42	applying	apply	VERB
cjal-3051	540	43	the	the	DET
cjal-3051	540	44	income	income	NOUN
cjal-3051	540	45	tax	tax	NOUN
cjal-3051	540	46	.	.	PUNCT
cjal-3051	540	47	"	"	PUNCT
cjal-3051	541	1	138	138	NUM
cjal-3051	541	2	the	the	DET
cjal-3051	541	3	tax	tax	NOUN
cjal-3051	541	4	treaty	treaty	NOUN
cjal-3051	541	5	settles	settle	VERB
cjal-3051	541	6	the	the	DET
cjal-3051	541	7	issue	issue	NOUN
cjal-3051	541	8	with	with	ADP
cjal-3051	541	9	respect	respect	NOUN
cjal-3051	541	10	to	to	ADP
cjal-3051	541	11	the	the	DET
cjal-3051	541	12	various	various	ADJ
cjal-3051	541	13	income	income	NOUN
cjal-3051	541	14	taxes	taxis	NOUN
cjal-3051	541	15	.	.	PUNCT
cjal-3051	542	1	it	it	PRON
cjal-3051	542	2	provides	provide	VERB
cjal-3051	542	3	in	in	ADP
cjal-3051	542	4	general	general	ADJ
cjal-3051	542	5	that	that	SCONJ
cjal-3051	542	6	the	the	DET
cjal-3051	542	7	individual	individual	ADJ
cjal-3051	542	8	income	income	NOUN
cjal-3051	542	9	tax	tax	NOUN
cjal-3051	542	10	,	,	PUNCT
cjal-3051	542	11	the	the	DET
cjal-3051	542	12	joint	joint	ADJ
cjal-3051	542	13	venture	venture	NOUN
cjal-3051	542	14	income	income	NOUN
cjal-3051	542	15	tax	tax	NOUN
cjal-3051	542	16	,	,	PUNCT
cjal-3051	542	17	the	the	DET
cjal-3051	542	18	foreign	foreign	ADJ
cjal-3051	542	19	enterprise	enterprise	NOUN
cjal-3051	542	20	income	income	NOUN
cjal-3051	542	21	tax	tax	NOUN
cjal-3051	542	22	,	,	PUNCT
cjal-3051	542	23	the	the	DET
cjal-3051	542	24	local	local	ADJ
cjal-3051	542	25	income	income	NOUN
cjal-3051	542	26	tax	tax	NOUN
cjal-3051	542	27	,	,	PUNCT
cjal-3051	542	28	and	and	CCONJ
cjal-3051	542	29	any	any	DET
cjal-3051	542	30	"	"	PUNCT
cjal-3051	542	31	identical	identical	ADJ
cjal-3051	542	32	or	or	CCONJ
cjal-3051	542	33	substantially	substantially	ADV
cjal-3051	542	34	similar	similar	ADJ
cjal-3051	542	35	taxes	taxis	NOUN
cjal-3051	542	36	"	"	PUNCT
cjal-3051	542	37	shall	shall	AUX
cjal-3051	542	38	be	be	AUX
cjal-3051	542	39	considered	consider	VERB
cjal-3051	542	40	income	income	NOUN
cjal-3051	542	41	taxes	taxis	NOUN
cjal-3051	542	42	for	for	ADP
cjal-3051	542	43	purposes	purpose	NOUN
cjal-3051	542	44	of	of	ADP
cjal-3051	542	45	the	the	DET
cjal-3051	542	46	u.s	u.s	PROPN
cjal-3051	542	47	.	.	PROPN
cjal-3051	542	48	foreign	foreign	ADJ
cjal-3051	542	49	tax	tax	NOUN
cjal-3051	542	50	credit	credit	NOUN
cjal-3051	542	51	.	.	PUNCT
cjal-3051	543	1	39	39	NUM
cjal-3051	544	1	it	it	PRON
cjal-3051	544	2	is	be	AUX
cjal-3051	544	3	not	not	PART
cjal-3051	544	4	clear	clear	ADJ
cjal-3051	544	5	whether	whether	SCONJ
cjal-3051	544	6	a	a	DET
cjal-3051	544	7	direct	direct	ADJ
cjal-3051	544	8	or	or	CCONJ
cjal-3051	544	9	indirect	indirect	ADJ
cjal-3051	544	10	credit	credit	NOUN
cjal-3051	544	11	will	will	AUX
cjal-3051	544	12	be	be	AUX
cjal-3051	544	13	available	available	ADJ
cjal-3051	544	14	.	.	PUNCT
cjal-3051	545	1	for	for	ADP
cjal-3051	545	2	example	example	NOUN
cjal-3051	545	3	,	,	PUNCT
cjal-3051	545	4	since	since	SCONJ
cjal-3051	545	5	the	the	DET
cjal-3051	545	6	joint	joint	ADJ
cjal-3051	545	7	equity	equity	NOUN
cjal-3051	545	8	venture	venture	NOUN
cjal-3051	545	9	,	,	PUNCT
cjal-3051	545	10	under	under	ADP
cjal-3051	545	11	chinese	chinese	ADJ
cjal-3051	545	12	law	law	NOUN
cjal-3051	545	13	,	,	PUNCT
cjal-3051	545	14	is	be	AUX
cjal-3051	545	15	a	a	DET
cjal-3051	545	16	"	"	PUNCT
cjal-3051	545	17	limited	limited	ADJ
cjal-3051	545	18	liability	liability	NOUN
cjal-3051	545	19	company	company	NOUN
cjal-3051	545	20	"	"	PUNCT
cjal-3051	545	21	'	'	PUNCT
cjal-3051	545	22	4	4	NUM
cjal-3051	545	23	incorporated	incorporate	VERB
cjal-3051	545	24	in	in	ADP
cjal-3051	545	25	china,141	china,141	NOUN
cjal-3051	545	26	it	it	PRON
cjal-3051	545	27	would	would	AUX
cjal-3051	545	28	seem	seem	VERB
cjal-3051	545	29	to	to	PART
cjal-3051	545	30	qualify	qualify	VERB
cjal-3051	545	31	for	for	ADP
cjal-3051	545	32	treatment	treatment	NOUN
cjal-3051	545	33	as	as	ADP
cjal-3051	545	34	a	a	DET
cjal-3051	545	35	foreign	foreign	ADJ
cjal-3051	545	36	subsidiary	subsidiary	NOUN
cjal-3051	545	37	for	for	ADP
cjal-3051	545	38	u.s	u.s	PROPN
cjal-3051	545	39	.	.	PROPN
cjal-3051	545	40	tax	tax	NOUN
cjal-3051	545	41	purposes	purpose	NOUN
cjal-3051	545	42	.	.	PUNCT
cjal-3051	546	1	however	however	ADV
cjal-3051	546	2	,	,	PUNCT
cjal-3051	546	3	whether	whether	SCONJ
cjal-3051	546	4	the	the	DET
cjal-3051	546	5	enterprise	enterprise	NOUN
cjal-3051	546	6	will	will	AUX
cjal-3051	546	7	be	be	AUX
cjal-3051	546	8	considered	consider	VERB
cjal-3051	546	9	a	a	DET
cjal-3051	546	10	branch	branch	NOUN
cjal-3051	546	11	or	or	CCONJ
cjal-3051	546	12	partnership	partnership	NOUN
cjal-3051	546	13	,	,	PUNCT
cjal-3051	546	14	thus	thus	ADV
cjal-3051	546	15	providing	provide	VERB
cjal-3051	546	16	the	the	DET
cjal-3051	546	17	u.s	u.s	PROPN
cjal-3051	546	18	.	.	PROPN
cjal-3051	546	19	taxpayer	taxpayer	NOUN
cjal-3051	546	20	with	with	ADP
cjal-3051	546	21	a	a	DET
cjal-3051	546	22	direct	direct	ADJ
cjal-3051	546	23	credit	credit	NOUN
cjal-3051	546	24	under	under	ADP
cjal-3051	546	25	i.r.c	i.r.c	NOUN
cjal-3051	546	26	.	.	PUNCT
cjal-3051	546	27	section	section	NOUN
cjal-3051	546	28	901	901	NUM
cjal-3051	546	29	,	,	PUNCT
cjal-3051	546	30	or	or	CCONJ
cjal-3051	546	31	a	a	DET
cjal-3051	546	32	foreign	foreign	ADJ
cjal-3051	546	33	corporation	corporation	NOUN
cjal-3051	546	34	,	,	PUNCT
cjal-3051	546	35	providing	provide	VERB
cjal-3051	546	36	the	the	DET
cjal-3051	546	37	u.s	u.s	PROPN
cjal-3051	546	38	.	.	PROPN
cjal-3051	546	39	taxpayer	taxpayer	NOUN
cjal-3051	546	40	with	with	ADP
cjal-3051	546	41	an	an	DET
cjal-3051	546	42	indirect	indirect	ADJ
cjal-3051	546	43	credit	credit	NOUN
cjal-3051	546	44	under	under	ADP
cjal-3051	546	45	section	section	NOUN
cjal-3051	546	46	902	902	NUM
cjal-3051	546	47	,	,	PUNCT
cjal-3051	546	48	will	will	AUX
cjal-3051	546	49	ultimately	ultimately	ADV
cjal-3051	546	50	depend	depend	VERB
cjal-3051	546	51	on	on	ADP
cjal-3051	546	52	definitions	definition	NOUN
cjal-3051	546	53	in	in	ADP
cjal-3051	546	54	the	the	DET
cjal-3051	546	55	i.r.c	i.r.c	NOUN
cjal-3051	546	56	.	.	PUNCT
cjal-3051	547	1	the	the	DET
cjal-3051	547	2	main	main	ADJ
cjal-3051	547	3	tax	tax	NOUN
cjal-3051	547	4	distinction	distinction	NOUN
cjal-3051	547	5	is	be	AUX
cjal-3051	547	6	that	that	SCONJ
cjal-3051	547	7	,	,	PUNCT
cjal-3051	547	8	in	in	ADP
cjal-3051	547	9	the	the	DET
cjal-3051	547	10	direct	direct	ADJ
cjal-3051	547	11	credit	credit	NOUN
cjal-3051	547	12	situation	situation	NOUN
cjal-3051	547	13	,	,	PUNCT
cjal-3051	547	14	the	the	DET
cjal-3051	547	15	u.s	u.s	PROPN
cjal-3051	547	16	.	.	PROPN
cjal-3051	547	17	taxpayer	taxpayer	PROPN
cjal-3051	547	18	realizes	realize	VERB
cjal-3051	547	19	the	the	DET
cjal-3051	547	20	income	income	NOUN
cjal-3051	547	21	and	and	CCONJ
cjal-3051	547	22	tax	tax	NOUN
cjal-3051	547	23	liability	liability	NOUN
cjal-3051	547	24	of	of	ADP
cjal-3051	547	25	the	the	DET
cjal-3051	547	26	foreign	foreign	ADJ
cjal-3051	547	27	operation	operation	NOUN
cjal-3051	547	28	concurrently	concurrently	ADV
cjal-3051	547	29	,	,	PUNCT
cjal-3051	547	30	while	while	SCONJ
cjal-3051	547	31	in	in	ADP
cjal-3051	547	32	the	the	DET
cjal-3051	547	33	indirect	indirect	ADJ
cjal-3051	547	34	credit	credit	NOUN
cjal-3051	547	35	case	case	NOUN
cjal-3051	547	36	,	,	PUNCT
cjal-3051	547	37	the	the	DET
cjal-3051	547	38	u.s	u.s	PROPN
cjal-3051	547	39	.	.	PROPN
cjal-3051	547	40	taxpayer	taxpayer	PROPN
cjal-3051	547	41	may	may	AUX
cjal-3051	547	42	incur	incur	VERB
cjal-3051	547	43	the	the	DET
cjal-3051	547	44	liability	liability	NOUN
cjal-3051	547	45	and	and	CCONJ
cjal-3051	547	46	obtain	obtain	VERB
cjal-3051	547	47	a	a	DET
cjal-3051	547	48	credit	credit	NOUN
cjal-3051	547	49	when	when	SCONJ
cjal-3051	547	50	dividends	dividend	NOUN
cjal-3051	547	51	are	be	AUX
cjal-3051	547	52	remitted	remit	VERB
cjal-3051	547	53	.	.	PUNCT
cjal-3051	547	54	'	'	PUNCT
cjal-3051	548	1	42	42	NUM
cjal-3051	548	2	the	the	DET
cjal-3051	548	3	two	two	NUM
cjal-3051	548	4	considerations	consideration	NOUN
cjal-3051	548	5	which	which	PRON
cjal-3051	548	6	stand	stand	VERB
cjal-3051	548	7	out	out	ADP
cjal-3051	548	8	,	,	PUNCT
cjal-3051	548	9	then	then	ADV
cjal-3051	548	10	,	,	PUNCT
cjal-3051	548	11	are	be	AUX
cjal-3051	548	12	that	that	SCONJ
cjal-3051	548	13	u.s	u.s	PROPN
cjal-3051	548	14	.	.	PROPN
cjal-3051	548	15	tax	tax	NOUN
cjal-3051	548	16	law	law	NOUN
cjal-3051	548	17	determines	determine	VERB
cjal-3051	548	18	both	both	PRON
cjal-3051	548	19	whether	whether	SCONJ
cjal-3051	548	20	the	the	DET
cjal-3051	548	21	chinese	chinese	ADJ
cjal-3051	548	22	taxes	taxis	NOUN
cjal-3051	548	23	qualify	qualify	VERB
cjal-3051	548	24	for	for	ADP
cjal-3051	548	25	creditability	creditability	NOUN
cjal-3051	548	26	,	,	PUNCT
cjal-3051	548	27	and	and	CCONJ
cjal-3051	548	28	how	how	SCONJ
cjal-3051	548	29	and	and	CCONJ
cjal-3051	548	30	when	when	SCONJ
cjal-3051	548	31	the	the	DET
cjal-3051	548	32	u.s	u.s	PROPN
cjal-3051	548	33	.	.	PROPN
cjal-3051	548	34	taxpayer	taxpayer	NOUN
cjal-3051	548	35	may	may	AUX
cjal-3051	548	36	use	use	VERB
cjal-3051	548	37	the	the	DET
cjal-3051	548	38	credits	credit	NOUN
cjal-3051	548	39	.	.	PUNCT
cjal-3051	549	1	the	the	DET
cjal-3051	549	2	tax	tax	NOUN
cjal-3051	549	3	treaty	treaty	NOUN
cjal-3051	549	4	imposes	impose	VERB
cjal-3051	549	5	no	no	DET
cjal-3051	549	6	radical	radical	ADJ
cjal-3051	549	7	changes	change	NOUN
cjal-3051	549	8	;	;	PUNCT
cjal-3051	549	9	it	it	PRON
cjal-3051	549	10	clarifies	clarify	VERB
cjal-3051	549	11	definitional	definitional	ADJ
cjal-3051	549	12	issues	issue	NOUN
cjal-3051	549	13	,	,	PUNCT
cjal-3051	549	14	such	such	ADJ
cjal-3051	549	15	as	as	ADP
cjal-3051	549	16	:	:	PUNCT
cjal-3051	549	17	what	what	PRON
cjal-3051	549	18	constitutes	constitute	VERB
cjal-3051	549	19	an	an	DET
cjal-3051	549	20	"	"	PUNCT
cjal-3051	549	21	establishment	establishment	NOUN
cjal-3051	549	22	,	,	PUNCT
cjal-3051	549	23	'	'	PUNCT
cjal-3051	549	24	43	43	NUM
cjal-3051	549	25	when	when	SCONJ
cjal-3051	549	26	an	an	DET
cjal-3051	549	27	individual	individual	NOUN
cjal-3051	549	28	is	be	AUX
cjal-3051	549	29	subject	subject	ADJ
cjal-3051	549	30	to	to	ADP
cjal-3051	549	31	tax,144	tax,144	PROPN
cjal-3051	549	32	and	and	CCONJ
cjal-3051	549	33	what	what	DET
cjal-3051	549	34	types	type	NOUN
cjal-3051	549	35	of	of	ADP
cjal-3051	549	36	business	business	NOUN
cjal-3051	549	37	deductions	deduction	NOUN
cjal-3051	549	38	135	135	NUM
cjal-3051	549	39	.	.	PUNCT
cjal-3051	549	40	i.r.c	i.r.c	NOUN
cjal-3051	549	41	.	.	PUNCT
cjal-3051	550	1	§	§	PROPN
cjal-3051	550	2	901(b)(1	901(b)(1	NUM
cjal-3051	550	3	)	)	PUNCT
cjal-3051	550	4	(	(	PUNCT
cjal-3051	550	5	1986	1986	NUM
cjal-3051	550	6	)	)	PUNCT
cjal-3051	550	7	.	.	PUNCT
cjal-3051	551	1	136	136	NUM
cjal-3051	551	2	.	.	X
cjal-3051	552	1	postlewaite	postlewaite	NOUN
cjal-3051	552	2	,	,	PUNCT
cjal-3051	552	3	supra	supra	PROPN
cjal-3051	552	4	note	note	NOUN
cjal-3051	552	5	133	133	NUM
cjal-3051	552	6	,	,	PUNCT
cjal-3051	552	7	at	at	ADP
cjal-3051	552	8	86	86	NUM
cjal-3051	552	9	.	.	PUNCT
cjal-3051	553	1	137	137	NUM
cjal-3051	553	2	.	.	PUNCT
cjal-3051	553	3	i.r.c	i.r.c	NOUN
cjal-3051	553	4	.	.	PUNCT
cjal-3051	554	1	§	§	PROPN
cjal-3051	554	2	903	903	NUM
cjal-3051	554	3	(	(	PUNCT
cjal-3051	554	4	1986	1986	NUM
cjal-3051	554	5	)	)	PUNCT
cjal-3051	554	6	.	.	PUNCT
cjal-3051	555	1	138	138	NUM
cjal-3051	555	2	.	.	PUNCT
cjal-3051	555	3	postlewaite	postlewaite	NOUN
cjal-3051	555	4	,	,	PUNCT
cjal-3051	555	5	supra	supra	PROPN
cjal-3051	555	6	note	note	NOUN
cjal-3051	555	7	133	133	NUM
cjal-3051	555	8	,	,	PUNCT
cjal-3051	555	9	at	at	ADP
cjal-3051	555	10	86	86	NUM
cjal-3051	555	11	n.30	n.30	NOUN
cjal-3051	555	12	.	.	PUNCT
cjal-3051	556	1	139	139	NUM
cjal-3051	556	2	.	.	PUNCT
cjal-3051	557	1	treaty	treaty	NOUN
cjal-3051	557	2	,	,	PUNCT
cjal-3051	557	3	supra	supra	PROPN
cjal-3051	557	4	note	note	PROPN
cjal-3051	557	5	15	15	NUM
cjal-3051	557	6	,	,	PUNCT
cjal-3051	557	7	art	art	NOUN
cjal-3051	557	8	.	.	PUNCT
cjal-3051	558	1	2(l),(2	2(l),(2	NUM
cjal-3051	558	2	)	)	PUNCT
cjal-3051	558	3	;	;	PUNCT
cjal-3051	559	1	art	art	NOUN
cjal-3051	559	2	.	.	PUNCT
cjal-3051	560	1	22(2	22(2	NUM
cjal-3051	560	2	)	)	PUNCT
cjal-3051	560	3	.	.	PUNCT
cjal-3051	561	1	140	140	NUM
cjal-3051	561	2	.	.	PUNCT
cjal-3051	561	3	joint	joint	ADJ
cjal-3051	561	4	venture	venture	NOUN
cjal-3051	561	5	law	law	NOUN
cjal-3051	561	6	,	,	PUNCT
cjal-3051	561	7	supra	supra	PROPN
cjal-3051	561	8	note	note	NOUN
cjal-3051	561	9	41	41	NUM
cjal-3051	561	10	,	,	PUNCT
cjal-3051	561	11	art	art	NOUN
cjal-3051	561	12	.	.	PUNCT
cjal-3051	562	1	4	4	NUM
cjal-3051	562	2	.	.	NOUN
cjal-3051	562	3	141	141	NUM
cjal-3051	562	4	.	.	PUNCT
cjal-3051	563	1	i	i	PRON
cjal-3051	563	2	d.	d.	PROPN
cjal-3051	563	3	art	art	PROPN
cjal-3051	563	4	.	.	PUNCT
cjal-3051	564	1	1	1	NUM
cjal-3051	564	2	.	.	X
cjal-3051	564	3	142	142	NUM
cjal-3051	564	4	.	.	PUNCT
cjal-3051	564	5	i.r.c	i.r.c	NOUN
cjal-3051	564	6	.	.	PUNCT
cjal-3051	565	1	§	§	PROPN
cjal-3051	565	2	902(a	902(a	PROPN
cjal-3051	565	3	)	)	PUNCT
cjal-3051	565	4	(	(	PUNCT
cjal-3051	565	5	1986	1986	NUM
cjal-3051	565	6	)	)	PUNCT
cjal-3051	565	7	.	.	PUNCT
cjal-3051	566	1	143	143	X
cjal-3051	566	2	.	.	PUNCT
cjal-3051	566	3	treaty	treaty	NOUN
cjal-3051	566	4	,	,	PUNCT
cjal-3051	566	5	supra	supra	PROPN
cjal-3051	566	6	note	note	PROPN
cjal-3051	566	7	15	15	NUM
cjal-3051	566	8	,	,	PUNCT
cjal-3051	566	9	art	art	NOUN
cjal-3051	566	10	.	.	PUNCT
cjal-3051	567	1	5	5	NUM
cjal-3051	567	2	;	;	PUNCT
cjal-3051	567	3	feit	feit	PROPN
cjal-3051	567	4	reg	reg	PROPN
cjal-3051	567	5	.	.	PUNCT
cjal-3051	568	1	,	,	PUNCT
cjal-3051	568	2	supra	supra	PROPN
cjal-3051	568	3	note	note	NOUN
cjal-3051	568	4	69	69	NUM
cjal-3051	568	5	,	,	PUNCT
cjal-3051	568	6	art	art	NOUN
cjal-3051	568	7	.	.	PUNCT
cjal-3051	569	1	2	2	NUM
cjal-3051	569	2	.	.	X
cjal-3051	569	3	144	144	NUM
cjal-3051	569	4	.	.	PUNCT
cjal-3051	569	5	treaty	treaty	NOUN
cjal-3051	569	6	,	,	PUNCT
cjal-3051	569	7	supra	supra	PROPN
cjal-3051	569	8	note	note	PROPN
cjal-3051	569	9	15	15	NUM
cjal-3051	569	10	,	,	PUNCT
cjal-3051	569	11	art	art	NOUN
cjal-3051	569	12	.	.	PUNCT
cjal-3051	570	1	4	4	NUM
cjal-3051	570	2	.	.	NUM
cjal-3051	570	3	1987	1987	NUM
cjal-3051	570	4	]	]	PUNCT
cjal-3051	570	5	journal	journal	NOUN
cjal-3051	570	6	of	of	ADP
cjal-3051	570	7	chinese	chinese	ADJ
cjal-3051	570	8	law	law	NOUN
cjal-3051	570	9	are	be	AUX
cjal-3051	570	10	allowed	allow	VERB
cjal-3051	570	11	.	.	PUNCT
cjal-3051	571	1	145	145	NUM
cjal-3051	571	2	the	the	DET
cjal-3051	571	3	treaty	treaty	NOUN
cjal-3051	571	4	also	also	ADV
cjal-3051	571	5	limits	limit	VERB
cjal-3051	571	6	the	the	DET
cjal-3051	571	7	withholding	withholding	NOUN
cjal-3051	571	8	tax	tax	NOUN
cjal-3051	571	9	on	on	ADP
cjal-3051	571	10	remitted	remit	VERB
cjal-3051	571	11	dividends	dividend	NOUN
cjal-3051	571	12	,	,	PUNCT
cjal-3051	571	13	interest	interest	NOUN
cjal-3051	571	14	and	and	CCONJ
cjal-3051	571	15	royalties	royalty	NOUN
cjal-3051	571	16	to	to	ADP
cjal-3051	571	17	10%.146	10%.146	PRON
cjal-3051	571	18	furthermore	furthermore	ADV
cjal-3051	571	19	,	,	PUNCT
cjal-3051	571	20	in	in	ADP
cjal-3051	571	21	regulating	regulate	VERB
cjal-3051	571	22	double	double	ADJ
cjal-3051	571	23	taxation	taxation	NOUN
cjal-3051	571	24	,	,	PUNCT
cjal-3051	571	25	the	the	DET
cjal-3051	571	26	treaty	treaty	NOUN
cjal-3051	571	27	clarifies	clarify	VERB
cjal-3051	571	28	which	which	DET
cjal-3051	571	29	kind	kind	NOUN
cjal-3051	571	30	of	of	ADP
cjal-3051	571	31	operation	operation	NOUN
cjal-3051	571	32	will	will	AUX
cjal-3051	571	33	fall	fall	VERB
cjal-3051	571	34	in	in	ADP
cjal-3051	571	35	the	the	DET
cjal-3051	571	36	section	section	NOUN
cjal-3051	571	37	902	902	NUM
cjal-3051	571	38	indirect	indirect	ADJ
cjal-3051	571	39	credit	credit	NOUN
cjal-3051	571	40	class	class	NOUN
cjal-3051	571	41	:	:	PUNCT
cjal-3051	571	42	"	"	PUNCT
cjal-3051	571	43	the	the	DET
cjal-3051	571	44	case	case	NOUN
cjal-3051	571	45	of	of	ADP
cjal-3051	571	46	a	a	DET
cjal-3051	571	47	united	united	PROPN
cjal-3051	571	48	states	states	PROPN
cjal-3051	571	49	company	company	NOUN
cjal-3051	571	50	owning	own	VERB
cjal-3051	571	51	at	at	ADV
cjal-3051	571	52	least	least	ADV
cjal-3051	571	53	10	10	NUM
cjal-3051	571	54	%	%	NOUN
cjal-3051	571	55	of	of	ADP
cjal-3051	571	56	the	the	DET
cjal-3051	571	57	voting	voting	NOUN
cjal-3051	571	58	rights	right	NOUN
cjal-3051	571	59	in	in	ADP
cjal-3051	571	60	a	a	DET
cjal-3051	571	61	company	company	NOUN
cjal-3051	571	62	which	which	PRON
cjal-3051	571	63	is	be	AUX
cjal-3051	571	64	a	a	DET
cjal-3051	571	65	resident	resident	NOUN
cjal-3051	571	66	of	of	ADP
cjal-3051	571	67	china	china	PROPN
cjal-3051	571	68	and	and	CCONJ
cjal-3051	571	69	from	from	ADP
cjal-3051	571	70	which	which	PRON
cjal-3051	571	71	the	the	DET
cjal-3051	571	72	united	united	PROPN
cjal-3051	571	73	states	states	PROPN
cjal-3051	571	74	company	company	NOUN
cjal-3051	571	75	receives	receive	VERB
cjal-3051	571	76	dividends	dividend	NOUN
cjal-3051	571	77	.	.	PUNCT
cjal-3051	571	78	"	"	PUNCT
cjal-3051	572	1	147	147	NUM
cjal-3051	572	2	this	this	PRON
cjal-3051	572	3	certainly	certainly	ADV
cjal-3051	572	4	describes	describe	VERB
cjal-3051	572	5	joint	joint	ADJ
cjal-3051	572	6	equity	equity	NOUN
cjal-3051	572	7	ventures	venture	NOUN
cjal-3051	572	8	,	,	PUNCT
cjal-3051	572	9	and	and	CCONJ
cjal-3051	572	10	may	may	AUX
cjal-3051	572	11	also	also	ADV
cjal-3051	572	12	apply	apply	VERB
cjal-3051	572	13	to	to	ADP
cjal-3051	572	14	other	other	ADJ
cjal-3051	572	15	enterprises	enterprise	NOUN
cjal-3051	572	16	organized	organize	VERB
cjal-3051	572	17	as	as	ADP
cjal-3051	572	18	subsidiaries	subsidiary	NOUN
cjal-3051	572	19	in	in	ADP
cjal-3051	572	20	china	china	PROPN
cjal-3051	572	21	.	.	PUNCT
cjal-3051	573	1	148	148	NUM
cjal-3051	573	2	the	the	DET
cjal-3051	573	3	final	final	ADJ
cjal-3051	573	4	aspect	aspect	NOUN
cjal-3051	573	5	of	of	ADP
cjal-3051	573	6	the	the	DET
cjal-3051	573	7	treaty	treaty	NOUN
cjal-3051	573	8	which	which	PRON
cjal-3051	573	9	is	be	AUX
cjal-3051	573	10	of	of	ADP
cjal-3051	573	11	present	present	ADJ
cjal-3051	573	12	interest	interest	NOUN
cjal-3051	573	13	is	be	AUX
cjal-3051	573	14	that	that	SCONJ
cjal-3051	573	15	despite	despite	SCONJ
cjal-3051	573	16	chinese	chinese	ADJ
cjal-3051	573	17	efforts	effort	NOUN
cjal-3051	573	18	it	it	PRON
cjal-3051	573	19	excludes	exclude	VERB
cjal-3051	573	20	any	any	DET
cjal-3051	573	21	tax	tax	NOUN
cjal-3051	573	22	-	-	PUNCT
cjal-3051	573	23	sparing	spare	VERB
cjal-3051	573	24	provisions	provision	NOUN
cjal-3051	573	25	.	.	PUNCT
cjal-3051	574	1	however	however	ADV
cjal-3051	574	2	,	,	PUNCT
cjal-3051	574	3	china	china	PROPN
cjal-3051	574	4	reserves	reserve	VERB
cjal-3051	574	5	the	the	DET
cjal-3051	574	6	right	right	NOUN
cjal-3051	574	7	to	to	PART
cjal-3051	574	8	have	have	AUX
cjal-3051	574	9	them	they	PRON
cjal-3051	574	10	included	include	VERB
cjal-3051	574	11	should	should	AUX
cjal-3051	574	12	the	the	DET
cjal-3051	574	13	u.s	u.s	PROPN
cjal-3051	574	14	.	.	PROPN
cjal-3051	574	15	grant	grant	PROPN
cjal-3051	574	16	-that	-that	PROPN
cjal-3051	574	17	right	right	ADJ
cjal-3051	574	18	to	to	ADP
cjal-3051	574	19	any	any	DET
cjal-3051	574	20	other	other	ADJ
cjal-3051	574	21	country	country	NOUN
cjal-3051	574	22	.	.	PUNCT
cjal-3051	575	1	14	14	NUM
cjal-3051	575	2	9	9	NUM
cjal-3051	575	3	a	a	DET
cjal-3051	575	4	tax	tax	NOUN
cjal-3051	575	5	-	-	PUNCT
cjal-3051	575	6	sparing	spare	VERB
cjal-3051	575	7	credit	credit	NOUN
cjal-3051	575	8	would	would	AUX
cjal-3051	575	9	allow	allow	VERB
cjal-3051	575	10	the	the	DET
cjal-3051	575	11	chinese	chinese	PROPN
cjal-3051	575	12	to	to	PART
cjal-3051	575	13	reduce	reduce	VERB
cjal-3051	575	14	taxes	taxis	NOUN
cjal-3051	575	15	on	on	ADP
cjal-3051	575	16	foreign	foreign	ADJ
cjal-3051	575	17	(	(	PUNCT
cjal-3051	575	18	or	or	CCONJ
cjal-3051	575	19	joint	joint	ADJ
cjal-3051	575	20	venture	venture	NOUN
cjal-3051	575	21	)	)	PUNCT
cjal-3051	575	22	enterprises	enterprise	NOUN
cjal-3051	575	23	as	as	ADP
cjal-3051	575	24	an	an	DET
cjal-3051	575	25	incentive	incentive	NOUN
cjal-3051	575	26	,	,	PUNCT
cjal-3051	575	27	without	without	ADP
cjal-3051	575	28	a	a	DET
cjal-3051	575	29	corresponding	corresponding	ADJ
cjal-3051	575	30	reduction	reduction	NOUN
cjal-3051	575	31	of	of	ADP
cjal-3051	575	32	the	the	DET
cjal-3051	575	33	credit	credit	NOUN
cjal-3051	575	34	available	available	ADJ
cjal-3051	575	35	against	against	ADP
cjal-3051	575	36	u.s	u.s	PROPN
cjal-3051	575	37	.	.	PROPN
cjal-3051	575	38	taxes	taxis	NOUN
cjal-3051	575	39	.	.	PUNCT
cjal-3051	576	1	so	so	ADV
cjal-3051	576	2	far	far	ADV
cjal-3051	576	3	,	,	PUNCT
cjal-3051	576	4	the	the	DET
cjal-3051	576	5	u.s	u.s	PROPN
cjal-3051	576	6	.	.	PROPN
cjal-3051	576	7	has	have	AUX
cjal-3051	576	8	adamantly	adamantly	ADV
cjal-3051	576	9	opposed	oppose	VERB
cjal-3051	576	10	tax	tax	NOUN
cjal-3051	576	11	-	-	PUNCT
cjal-3051	576	12	sparing	spare	VERB
cjal-3051	576	13	credits.150	credits.150	NOUN
cjal-3051	576	14	presumably	presumably	ADV
cjal-3051	576	15	the	the	DET
cjal-3051	576	16	united	united	PROPN
cjal-3051	576	17	states	states	PROPN
cjal-3051	576	18	treasury	treasury	PROPN
cjal-3051	576	19	has	have	VERB
cjal-3051	576	20	no	no	DET
cjal-3051	576	21	interest	interest	NOUN
cjal-3051	576	22	in	in	ADP
cjal-3051	576	23	helping	help	VERB
cjal-3051	576	24	taxpayers	taxpayer	NOUN
cjal-3051	576	25	shelter	shelter	VERB
cjal-3051	576	26	income	income	NOUN
cjal-3051	576	27	abroad	abroad	ADV
cjal-3051	576	28	.	.	PUNCT
cjal-3051	577	1	the	the	DET
cjal-3051	577	2	u.s	u.s	PROPN
cjal-3051	577	3	.	.	PROPN
cjal-3051	577	4	policy	policy	NOUN
cjal-3051	577	5	against	against	ADP
cjal-3051	577	6	tax	tax	NOUN
cjal-3051	577	7	-	-	PUNCT
cjal-3051	577	8	sparing	spare	VERB
cjal-3051	577	9	credits	credit	NOUN
cjal-3051	577	10	calls	call	VERB
cjal-3051	577	11	into	into	ADP
cjal-3051	577	12	question	question	NOUN
cjal-3051	577	13	the	the	DET
cjal-3051	577	14	effectiveness	effectiveness	NOUN
cjal-3051	577	15	of	of	ADP
cjal-3051	577	16	chinese	chinese	ADJ
cjal-3051	577	17	tax	tax	NOUN
cjal-3051	577	18	incentives	incentive	NOUN
cjal-3051	577	19	,	,	PUNCT
cjal-3051	577	20	and	and	CCONJ
cjal-3051	577	21	therefore	therefore	ADV
cjal-3051	577	22	the	the	DET
cjal-3051	577	23	value	value	NOUN
cjal-3051	577	24	of	of	ADP
cjal-3051	577	25	the	the	DET
cjal-3051	577	26	incentive	incentive	NOUN
cjal-3051	577	27	policy	policy	NOUN
cjal-3051	577	28	for	for	ADP
cjal-3051	577	29	the	the	DET
cjal-3051	577	30	foreign	foreign	ADJ
cjal-3051	577	31	investor	investor	NOUN
cjal-3051	577	32	.	.	PUNCT
cjal-3051	578	1	these	these	DET
cjal-3051	578	2	and	and	CCONJ
cjal-3051	578	3	other	other	ADJ
cjal-3051	578	4	policy	policy	NOUN
cjal-3051	578	5	questions	question	NOUN
cjal-3051	578	6	are	be	AUX
cjal-3051	578	7	the	the	DET
cjal-3051	578	8	subject	subject	NOUN
cjal-3051	578	9	of	of	ADP
cjal-3051	578	10	section	section	NOUN
cjal-3051	578	11	iv	iv	NUM
cjal-3051	578	12	.	.	PUNCT
cjal-3051	578	13	iv	iv	PROPN
cjal-3051	578	14	.	.	PUNCT
cjal-3051	578	15	conclusion	conclusion	NOUN
cjal-3051	578	16	:	:	PUNCT
cjal-3051	579	1	observations	observation	NOUN
cjal-3051	579	2	on	on	ADP
cjal-3051	579	3	tax	tax	NOUN
cjal-3051	579	4	policy	policy	NOUN
cjal-3051	579	5	in	in	ADP
cjal-3051	579	6	china	china	PROPN
cjal-3051	579	7	developing	develop	VERB
cjal-3051	579	8	countries	country	NOUN
cjal-3051	579	9	seek	seek	VERB
cjal-3051	579	10	to	to	PART
cjal-3051	579	11	use	use	VERB
cjal-3051	579	12	taxation	taxation	NOUN
cjal-3051	579	13	to	to	PART
cjal-3051	579	14	achieve	achieve	VERB
cjal-3051	579	15	three	three	NUM
cjal-3051	579	16	objectives	objective	NOUN
cjal-3051	579	17	:	:	PUNCT
cjal-3051	579	18	limiting	limit	VERB
cjal-3051	579	19	and	and	CCONJ
cjal-3051	579	20	controlling	control	VERB
cjal-3051	579	21	foreign	foreign	ADJ
cjal-3051	579	22	ownership	ownership	NOUN
cjal-3051	579	23	;	;	PUNCT
cjal-3051	579	24	raising	raise	VERB
cjal-3051	579	25	revenue	revenue	NOUN
cjal-3051	579	26	;	;	PUNCT
cjal-3051	579	27	and	and	CCONJ
cjal-3051	579	28	importing	import	VERB
cjal-3051	579	29	foreign	foreign	ADJ
cjal-3051	579	30	capital	capital	NOUN
cjal-3051	579	31	.	.	PUNCT
cjal-3051	579	32	'	'	PUNCT
cjal-3051	580	1	as	as	SCONJ
cjal-3051	580	2	the	the	DET
cjal-3051	580	3	foregoing	forego	VERB
cjal-3051	580	4	discussion	discussion	NOUN
cjal-3051	580	5	indicates	indicate	VERB
cjal-3051	580	6	,	,	PUNCT
cjal-3051	580	7	china	china	PROPN
cjal-3051	580	8	's	's	PART
cjal-3051	580	9	tax	tax	NOUN
cjal-3051	580	10	system	system	NOUN
cjal-3051	580	11	fully	fully	ADV
cjal-3051	580	12	reflects	reflect	VERB
cjal-3051	580	13	these	these	DET
cjal-3051	580	14	policies	policy	NOUN
cjal-3051	580	15	.	.	PUNCT
cjal-3051	581	1	in	in	ADP
cjal-3051	581	2	conjunction	conjunction	NOUN
cjal-3051	581	3	with	with	ADP
cjal-3051	581	4	china	china	PROPN
cjal-3051	581	5	's	's	PART
cjal-3051	581	6	economic	economic	ADJ
cjal-3051	581	7	laws	law	NOUN
cjal-3051	581	8	,	,	PUNCT
cjal-3051	581	9	the	the	DET
cjal-3051	581	10	tax	tax	NOUN
cjal-3051	581	11	system	system	NOUN
cjal-3051	581	12	acts	act	VERB
cjal-3051	581	13	as	as	ADP
cjal-3051	581	14	a	a	DET
cjal-3051	581	15	control	control	NOUN
cjal-3051	581	16	on	on	ADP
cjal-3051	581	17	the	the	DET
cjal-3051	581	18	foreign	foreign	ADJ
cjal-3051	581	19	presence	presence	NOUN
cjal-3051	581	20	in	in	ADP
cjal-3051	581	21	china	china	PROPN
cjal-3051	581	22	.	.	PUNCT
cjal-3051	582	1	by	by	ADP
cjal-3051	582	2	providing	provide	VERB
cjal-3051	582	3	different	different	ADJ
cjal-3051	582	4	incentives	incentive	NOUN
cjal-3051	582	5	for	for	ADP
cjal-3051	582	6	different	different	ADJ
cjal-3051	582	7	kinds	kind	NOUN
cjal-3051	582	8	of	of	ADP
cjal-3051	582	9	ventures	venture	NOUN
cjal-3051	582	10	,	,	PUNCT
cjal-3051	582	11	the	the	DET
cjal-3051	582	12	tax	tax	NOUN
cjal-3051	582	13	system	system	NOUN
cjal-3051	582	14	channels	channel	VERB
cjal-3051	582	15	foreign	foreign	ADJ
cjal-3051	582	16	capital	capital	NOUN
cjal-3051	582	17	.	.	PUNCT
cjal-3051	583	1	foreign	foreign	ADJ
cjal-3051	583	2	investment	investment	NOUN
cjal-3051	583	3	is	be	AUX
cjal-3051	583	4	also	also	ADV
cjal-3051	583	5	controlled	control	VERB
cjal-3051	583	6	by	by	ADP
cjal-3051	583	7	the	the	DET
cjal-3051	583	8	strong	strong	ADJ
cjal-3051	583	9	pressures	pressure	NOUN
cjal-3051	583	10	and	and	CCONJ
cjal-3051	583	11	incentives	incentive	NOUN
cjal-3051	583	12	to	to	PART
cjal-3051	583	13	do	do	AUX
cjal-3051	583	14	business	business	NOUN
cjal-3051	583	15	in	in	ADP
cjal-3051	583	16	specified	specify	VERB
cjal-3051	583	17	areas	area	NOUN
cjal-3051	583	18	such	such	ADJ
cjal-3051	583	19	as	as	ADP
cjal-3051	583	20	the	the	DET
cjal-3051	583	21	sezs	sezs	NOUN
cjal-3051	583	22	.	.	PUNCT
cjal-3051	584	1	145	145	NUM
cjal-3051	584	2	.	.	PUNCT
cjal-3051	585	1	i	i	PRON
cjal-3051	585	2	d.	d.	PROPN
cjal-3051	585	3	art	art	PROPN
cjal-3051	585	4	.	.	PUNCT
cjal-3051	586	1	7	7	X
cjal-3051	586	2	.	.	X
cjal-3051	586	3	146	146	NUM
cjal-3051	586	4	.	.	PUNCT
cjal-3051	587	1	i	i	PRON
cjal-3051	587	2	d.	d.	PROPN
cjal-3051	587	3	arts	arts	PROPN
cjal-3051	587	4	.	.	PUNCT
cjal-3051	588	1	9(2	9(2	NUM
cjal-3051	588	2	)	)	PUNCT
cjal-3051	588	3	,	,	PUNCT
cjal-3051	588	4	10(2	10(2	NUM
cjal-3051	588	5	)	)	PUNCT
cjal-3051	588	6	,	,	PUNCT
cjal-3051	588	7	11(2	11(2	NUM
cjal-3051	588	8	)	)	PUNCT
cjal-3051	588	9	.	.	PUNCT
cjal-3051	589	1	147	147	NUM
cjal-3051	589	2	.	.	PUNCT
cjal-3051	590	1	i	i	PRON
cjal-3051	590	2	d.	d.	PROPN
cjal-3051	590	3	art	art	NOUN
cjal-3051	590	4	.	.	PUNCT
cjal-3051	591	1	22(2)(b	22(2)(b	NUM
cjal-3051	591	2	)	)	PUNCT
cjal-3051	591	3	.	.	PUNCT
cjal-3051	592	1	148	148	NUM
cjal-3051	592	2	.	.	PUNCT
cjal-3051	593	1	the	the	DET
cjal-3051	593	2	law	law	NOUN
cjal-3051	593	3	of	of	ADP
cjal-3051	593	4	the	the	DET
cjal-3051	593	5	people	people	NOUN
cjal-3051	593	6	's	's	PART
cjal-3051	593	7	republic	republic	NOUN
cjal-3051	593	8	of	of	ADP
cjal-3051	593	9	china	china	PROPN
cjal-3051	593	10	on	on	ADP
cjal-3051	593	11	enterprises	enterprise	NOUN
cjal-3051	593	12	operated	operate	VERB
cjal-3051	593	13	exclusively	exclusively	ADV
cjal-3051	593	14	with	with	ADP
cjal-3051	593	15	foreign	foreign	ADJ
cjal-3051	593	16	capital	capital	NOUN
cjal-3051	593	17	,	,	PUNCT
cjal-3051	593	18	supra	supra	PROPN
cjal-3051	593	19	note	note	PROPN
cjal-3051	593	20	108	108	NUM
cjal-3051	593	21	,	,	PUNCT
cjal-3051	593	22	art	art	NOUN
cjal-3051	593	23	.	.	PUNCT
cjal-3051	594	1	2	2	NUM
cjal-3051	594	2	.	.	NOUN
cjal-3051	594	3	149	149	NUM
cjal-3051	594	4	.	.	PUNCT
cjal-3051	595	1	letters	letter	NOUN
cjal-3051	595	2	of	of	ADP
cjal-3051	595	3	agreement	agreement	NOUN
cjal-3051	595	4	to	to	ADP
cjal-3051	595	5	treaty	treaty	NOUN
cjal-3051	595	6	,	,	PUNCT
cjal-3051	595	7	supra	supra	PROPN
cjal-3051	595	8	note	note	PROPN
cjal-3051	595	9	15	15	NUM
cjal-3051	595	10	,	,	PUNCT
cjal-3051	595	11	1	1	NUM
cjal-3051	595	12	cch	cch	NOUN
cjal-3051	595	13	tax	tax	NOUN
cjal-3051	595	14	treaties	treaty	NOUN
cjal-3051	595	15	1445	1445	NUM
cjal-3051	595	16	(	(	PUNCT
cjal-3051	595	17	exchanged	exchange	VERB
cjal-3051	595	18	in	in	ADP
cjal-3051	595	19	beijing	beijing	PROPN
cjal-3051	595	20	on	on	ADP
cjal-3051	595	21	apr	apr	PROPN
cjal-3051	595	22	.	.	PROPN
cjal-3051	595	23	30	30	NUM
cjal-3051	595	24	,	,	PUNCT
cjal-3051	595	25	1984	1984	NUM
cjal-3051	595	26	by	by	ADP
cjal-3051	595	27	president	president	PROPN
cjal-3051	595	28	reagan	reagan	PROPN
cjal-3051	595	29	and	and	CCONJ
cjal-3051	595	30	premier	premier	PROPN
cjal-3051	595	31	zhao	zhao	PROPN
cjal-3051	595	32	ziyang	ziyang	PROPN
cjal-3051	595	33	.	.	PUNCT
cjal-3051	595	34	)	)	PUNCT
cjal-3051	596	1	150	150	NUM
cjal-3051	596	2	.	.	PUNCT
cjal-3051	597	1	schreyer	schreyer	PROPN
cjal-3051	597	2	,	,	PUNCT
cjal-3051	597	3	a	a	DET
cjal-3051	597	4	guide	guide	NOUN
cjal-3051	597	5	to	to	ADP
cjal-3051	597	6	the	the	DET
cjal-3051	597	7	china	china	PROPN
cjal-3051	597	8	-	-	PUNCT
cjal-3051	597	9	u.s	u.s	PROPN
cjal-3051	597	10	.	.	PROPN
cjal-3051	597	11	tax	tax	NOUN
cjal-3051	597	12	treaty	treaty	NOUN
cjal-3051	597	13	,	,	PUNCT
cjal-3051	597	14	e.	e.	PROPN
cjal-3051	597	15	asian	asian	PROPN
cjal-3051	597	16	exec	exec	PROPN
cjal-3051	597	17	.	.	PUNCT
cjal-3051	598	1	rep	rep	PROPN
cjal-3051	598	2	.	.	PROPN
cjal-3051	598	3	,	,	PUNCT
cjal-3051	598	4	aug	aug	PROPN
cjal-3051	598	5	.	.	PROPN
cjal-3051	598	6	1984	1984	NUM
cjal-3051	598	7	,	,	PUNCT
cjal-3051	598	8	at	at	ADP
cjal-3051	598	9	13	13	NUM
cjal-3051	598	10	.	.	PUNCT
cjal-3051	598	11	151	151	NUM
cjal-3051	598	12	.	.	PUNCT
cjal-3051	599	1	kingson	kingson	PROPN
cjal-3051	599	2	,	,	PUNCT
cjal-3051	599	3	the	the	DET
cjal-3051	599	4	coherence	coherence	NOUN
cjal-3051	599	5	of	of	ADP
cjal-3051	599	6	international	international	ADJ
cjal-3051	599	7	taxation	taxation	NOUN
cjal-3051	599	8	,	,	PUNCT
cjal-3051	599	9	81	81	NUM
cjal-3051	599	10	colum	colum	NOUN
cjal-3051	599	11	.	.	PUNCT
cjal-3051	600	1	l.	l.	PROPN
cjal-3051	600	2	rev	rev	PROPN
cjal-3051	600	3	.	.	PROPN
cjal-3051	600	4	1151	1151	NUM
cjal-3051	600	5	,	,	PUNCT
cjal-3051	600	6	1163	1163	NUM
cjal-3051	600	7	(	(	PUNCT
cjal-3051	600	8	1981	1981	NUM
cjal-3051	600	9	)	)	PUNCT
cjal-3051	600	10	.	.	PUNCT
cjal-3051	601	1	update	update	NOUN
cjal-3051	601	2	on	on	ADP
cjal-3051	601	3	taxation	taxation	NOUN
cjal-3051	601	4	to	to	PART
cjal-3051	601	5	raise	raise	VERB
cjal-3051	601	6	revenue	revenue	NOUN
cjal-3051	601	7	,	,	PUNCT
cjal-3051	601	8	the	the	DET
cjal-3051	601	9	chinese	chinese	PROPN
cjal-3051	601	10	have	have	AUX
cjal-3051	601	11	imposed	impose	VERB
cjal-3051	601	12	the	the	DET
cjal-3051	601	13	broad	broad	ADV
cjal-3051	601	14	-	-	PUNCT
cjal-3051	601	15	based	base	VERB
cjal-3051	601	16	taxes	taxis	NOUN
cjal-3051	601	17	outlined	outline	VERB
cjal-3051	601	18	above	above	ADV
cjal-3051	601	19	.	.	PUNCT
cjal-3051	602	1	individuals	individual	NOUN
cjal-3051	602	2	,	,	PUNCT
cjal-3051	602	3	state	state	NOUN
cjal-3051	602	4	-	-	PUNCT
cjal-3051	602	5	owned	own	VERB
cjal-3051	602	6	enterprises	enterprise	NOUN
cjal-3051	602	7	,	,	PUNCT
cjal-3051	602	8	collectives	collective	NOUN
cjal-3051	602	9	and	and	CCONJ
cjal-3051	602	10	the	the	DET
cjal-3051	602	11	other	other	ADJ
cjal-3051	602	12	types	type	NOUN
cjal-3051	602	13	of	of	ADP
cjal-3051	602	14	chinese	chinese	ADJ
cjal-3051	602	15	and	and	CCONJ
cjal-3051	602	16	foreign	foreign	ADJ
cjal-3051	602	17	business	business	NOUN
cjal-3051	602	18	entities	entity	NOUN
cjal-3051	602	19	are	be	AUX
cjal-3051	602	20	all	all	ADV
cjal-3051	602	21	subject	subject	ADJ
cjal-3051	602	22	to	to	ADP
cjal-3051	602	23	taxation	taxation	NOUN
cjal-3051	602	24	.	.	PUNCT
cjal-3051	603	1	it	it	PRON
cjal-3051	603	2	is	be	AUX
cjal-3051	603	3	true	true	ADJ
cjal-3051	603	4	that	that	SCONJ
cjal-3051	603	5	as	as	ADV
cjal-3051	603	6	recently	recently	ADV
cjal-3051	603	7	as	as	ADP
cjal-3051	603	8	1980	1980	NUM
cjal-3051	603	9	it	it	PRON
cjal-3051	603	10	was	be	AUX
cjal-3051	603	11	still	still	ADV
cjal-3051	603	12	possible	possible	ADJ
cjal-3051	603	13	to	to	PART
cjal-3051	603	14	ask	ask	VERB
cjal-3051	603	15	,	,	PUNCT
cjal-3051	603	16	"	"	PUNCT
cjal-3051	603	17	why	why	SCONJ
cjal-3051	603	18	should	should	AUX
cjal-3051	603	19	the	the	DET
cjal-3051	603	20	state	state	NOUN
cjal-3051	603	21	tax	tax	VERB
cjal-3051	603	22	the	the	DET
cjal-3051	603	23	profits	profit	NOUN
cjal-3051	603	24	of	of	ADP
cjal-3051	603	25	an	an	DET
cjal-3051	603	26	enterprise	enterprise	NOUN
cjal-3051	603	27	when	when	SCONJ
cjal-3051	603	28	the	the	DET
cjal-3051	603	29	profits	profit	NOUN
cjal-3051	603	30	accrue	accrue	VERB
cjal-3051	603	31	to	to	ADP
cjal-3051	603	32	the	the	DET
cjal-3051	603	33	state	state	NOUN
cjal-3051	603	34	anyway	anyway	ADV
cjal-3051	603	35	?	?	PUNCT
cjal-3051	603	36	"	"	PUNCT
cjal-3051	603	37	'	'	PUNCT
cjal-3051	603	38	52	52	NUM
cjal-3051	603	39	however	however	ADV
cjal-3051	603	40	,	,	PUNCT
cjal-3051	603	41	the	the	DET
cjal-3051	603	42	chinese	chinese	PROPN
cjal-3051	603	43	studied	study	VERB
cjal-3051	603	44	established	establish	VERB
cjal-3051	603	45	models	model	NOUN
cjal-3051	603	46	when	when	SCONJ
cjal-3051	603	47	developing	develop	VERB
cjal-3051	603	48	their	their	PRON
cjal-3051	603	49	own	own	ADJ
cjal-3051	603	50	plans	plan	NOUN
cjal-3051	603	51	to	to	PART
cjal-3051	603	52	raise	raise	VERB
cjal-3051	603	53	revenue	revenue	NOUN
cjal-3051	603	54	from	from	ADP
cjal-3051	603	55	foreign	foreign	ADJ
cjal-3051	603	56	investment	investment	NOUN
cjal-3051	603	57	.	.	PUNCT
cjal-3051	604	1	for	for	ADP
cjal-3051	604	2	example	example	NOUN
cjal-3051	604	3	,	,	PUNCT
cjal-3051	604	4	to	to	PART
cjal-3051	604	5	formulate	formulate	VERB
cjal-3051	604	6	their	their	PRON
cjal-3051	604	7	joint	joint	ADJ
cjal-3051	604	8	venture	venture	NOUN
cjal-3051	604	9	tax	tax	NOUN
cjal-3051	604	10	laws	law	NOUN
cjal-3051	604	11	,	,	PUNCT
cjal-3051	604	12	the	the	DET
cjal-3051	604	13	chinese	chinese	PROPN
cjal-3051	604	14	looked	look	VERB
cjal-3051	604	15	to	to	ADP
cjal-3051	604	16	yugoslavia	yugoslavia	PROPN
cjal-3051	604	17	and	and	CCONJ
cjal-3051	604	18	romania	romania	PROPN
cjal-3051	604	19	as	as	ADP
cjal-3051	604	20	models	model	NOUN
cjal-3051	604	21	.	.	PUNCT
cjal-3051	604	22	'	'	PUNCT
cjal-3051	605	1	53	53	NUM
cjal-3051	605	2	finally	finally	ADV
cjal-3051	605	3	,	,	PUNCT
cjal-3051	605	4	the	the	DET
cjal-3051	605	5	chinese	chinese	PROPN
cjal-3051	605	6	have	have	AUX
cjal-3051	605	7	demonstrated	demonstrate	VERB
cjal-3051	605	8	at	at	ADP
cjal-3051	605	9	least	least	ADJ
cjal-3051	605	10	the	the	DET
cjal-3051	605	11	intent	intent	NOUN
cjal-3051	605	12	to	to	PART
cjal-3051	605	13	use	use	VERB
cjal-3051	605	14	tax	tax	NOUN
cjal-3051	605	15	to	to	PART
cjal-3051	605	16	encourage	encourage	VERB
cjal-3051	605	17	the	the	DET
cjal-3051	605	18	influx	influx	NOUN
cjal-3051	605	19	of	of	ADP
cjal-3051	605	20	foreign	foreign	ADJ
cjal-3051	605	21	capital	capital	NOUN
cjal-3051	605	22	.	.	PUNCT
cjal-3051	606	1	this	this	DET
cjal-3051	606	2	intent	intent	NOUN
cjal-3051	606	3	manifests	manifest	VERB
cjal-3051	606	4	itself	itself	PRON
cjal-3051	606	5	in	in	ADP
cjal-3051	606	6	the	the	DET
cjal-3051	606	7	form	form	NOUN
cjal-3051	606	8	of	of	ADP
cjal-3051	606	9	tax	tax	NOUN
cjal-3051	606	10	holidays	holiday	NOUN
cjal-3051	606	11	for	for	ADP
cjal-3051	606	12	certain	certain	ADJ
cjal-3051	606	13	enterprises	enterprise	NOUN
cjal-3051	606	14	and	and	CCONJ
cjal-3051	606	15	in	in	ADP
cjal-3051	606	16	the	the	DET
cjal-3051	606	17	attempt	attempt	NOUN
cjal-3051	606	18	to	to	PART
cjal-3051	606	19	include	include	VERB
cjal-3051	606	20	a	a	DET
cjal-3051	606	21	tax	tax	NOUN
cjal-3051	606	22	-	-	PUNCT
cjal-3051	606	23	sparing	spare	VERB
cjal-3051	606	24	provision	provision	NOUN
cjal-3051	606	25	in	in	ADP
cjal-3051	606	26	the	the	DET
cjal-3051	606	27	tax	tax	NOUN
cjal-3051	606	28	treaty	treaty	NOUN
cjal-3051	606	29	with	with	ADP
cjal-3051	606	30	the	the	DET
cjal-3051	606	31	u.s	u.s	PROPN
cjal-3051	606	32	.	.	PROPN
cjal-3051	606	33	154	154	NUM
cjal-3051	606	34	however	however	ADV
cjal-3051	606	35	,	,	PUNCT
cjal-3051	606	36	the	the	DET
cjal-3051	606	37	use	use	NOUN
cjal-3051	606	38	of	of	ADP
cjal-3051	606	39	tax	tax	NOUN
cjal-3051	606	40	incentives	incentive	NOUN
cjal-3051	606	41	to	to	PART
cjal-3051	606	42	attract	attract	VERB
cjal-3051	606	43	foreign	foreign	ADJ
cjal-3051	606	44	capital	capital	NOUN
cjal-3051	606	45	may	may	AUX
cjal-3051	606	46	be	be	AUX
cjal-3051	606	47	questionable	questionable	ADJ
cjal-3051	606	48	policy	policy	NOUN
cjal-3051	606	49	.	.	PUNCT
cjal-3051	607	1	as	as	SCONJ
cjal-3051	607	2	we	we	PRON
cjal-3051	607	3	have	have	AUX
cjal-3051	607	4	seen	see	VERB
cjal-3051	607	5	,	,	PUNCT
cjal-3051	607	6	the	the	DET
cjal-3051	607	7	absence	absence	NOUN
cjal-3051	607	8	of	of	ADP
cjal-3051	607	9	tax	tax	NOUN
cjal-3051	607	10	-	-	PUNCT
cjal-3051	607	11	sparing	spare	VERB
cjal-3051	607	12	credits	credit	NOUN
cjal-3051	607	13	means	mean	VERB
cjal-3051	607	14	that	that	SCONJ
cjal-3051	607	15	profits	profit	NOUN
cjal-3051	607	16	realized	realize	VERB
cjal-3051	607	17	through	through	ADP
cjal-3051	607	18	chinese	chinese	ADJ
cjal-3051	607	19	incentives	incentive	NOUN
cjal-3051	607	20	are	be	AUX
cjal-3051	607	21	nullified	nullify	VERB
cjal-3051	607	22	by	by	ADP
cjal-3051	607	23	u.s	u.s	PROPN
cjal-3051	607	24	.	.	PROPN
cjal-3051	607	25	taxes	taxis	NOUN
cjal-3051	607	26	.	.	PUNCT
cjal-3051	608	1	15	15	NUM
cjal-3051	608	2	indeed	indeed	ADV
cjal-3051	608	3	,	,	PUNCT
cjal-3051	608	4	it	it	PRON
cjal-3051	608	5	has	have	AUX
cjal-3051	608	6	been	be	AUX
cjal-3051	608	7	argued	argue	VERB
cjal-3051	608	8	that	that	SCONJ
cjal-3051	608	9	"	"	PUNCT
cjal-3051	608	10	[	[	X
cjal-3051	608	11	t]here	t]here	PROPN
cjal-3051	608	12	is	be	AUX
cjal-3051	608	13	no	no	DET
cjal-3051	608	14	rational	rational	ADJ
cjal-3051	608	15	basis	basis	NOUN
cjal-3051	608	16	for	for	ADP
cjal-3051	608	17	using	use	VERB
cjal-3051	608	18	tax	tax	NOUN
cjal-3051	608	19	incentives	incentive	NOUN
cjal-3051	608	20	as	as	ADP
cjal-3051	608	21	instruments	instrument	NOUN
cjal-3051	608	22	for	for	ADP
cjal-3051	608	23	inducing	induce	VERB
cjal-3051	608	24	the	the	DET
cjal-3051	608	25	flow	flow	NOUN
cjal-3051	608	26	of	of	ADP
cjal-3051	608	27	[	[	X
cjal-3051	608	28	direct	direct	ADJ
cjal-3051	608	29	foreign	foreign	ADJ
cjal-3051	608	30	investments	investment	NOUN
cjal-3051	608	31	]	]	PUNCT
cjal-3051	608	32	.	.	PUNCT
cjal-3051	608	33	"	"	PUNCT
cjal-3051	609	1	1	1	NUM
cjal-3051	609	2	1	1	NUM
cjal-3051	609	3	6	6	NUM
cjal-3051	609	4	professor	professor	NOUN
cjal-3051	609	5	robert	robert	PROPN
cjal-3051	609	6	hellawell	hellawell	PROPN
cjal-3051	609	7	has	have	AUX
cjal-3051	609	8	suggested	suggest	VERB
cjal-3051	609	9	that	that	SCONJ
cjal-3051	609	10	tax	tax	NOUN
cjal-3051	609	11	incentives	incentive	NOUN
cjal-3051	609	12	are	be	AUX
cjal-3051	609	13	inherently	inherently	ADV
cjal-3051	609	14	ineffective	ineffective	ADJ
cjal-3051	609	15	,	,	PUNCT
cjal-3051	609	16	and	and	CCONJ
cjal-3051	609	17	that	that	PRON
cjal-3051	609	18	tax	tax	NOUN
cjal-3051	609	19	incentives	incentive	NOUN
cjal-3051	609	20	may	may	AUX
cjal-3051	609	21	have	have	VERB
cjal-3051	609	22	little	little	ADJ
cjal-3051	609	23	influence	influence	NOUN
cjal-3051	609	24	on	on	ADP
cjal-3051	609	25	business	business	NOUN
cjal-3051	609	26	planners	planner	NOUN
cjal-3051	609	27	'	'	PART
cjal-3051	609	28	decisions	decision	NOUN
cjal-3051	609	29	on	on	ADP
cjal-3051	609	30	where	where	SCONJ
cjal-3051	609	31	to	to	PART
cjal-3051	609	32	invest	invest	VERB
cjal-3051	609	33	.	.	PUNCT
cjal-3051	610	1	157	157	NUM
cjal-3051	610	2	however	however	ADV
cjal-3051	610	3	,	,	PUNCT
cjal-3051	610	4	even	even	ADV
cjal-3051	610	5	though	though	SCONJ
cjal-3051	610	6	tax	tax	NOUN
cjal-3051	610	7	incentives	incentive	NOUN
cjal-3051	610	8	may	may	AUX
cjal-3051	610	9	not	not	PART
cjal-3051	610	10	attract	attract	VERB
cjal-3051	610	11	foreign	foreign	ADJ
cjal-3051	610	12	capital	capital	NOUN
cjal-3051	610	13	,	,	PUNCT
cjal-3051	610	14	they	they	PRON
cjal-3051	610	15	can	can	AUX
cjal-3051	610	16	nonetheless	nonetheless	ADV
cjal-3051	610	17	fulfill	fulfill	VERB
cjal-3051	610	18	the	the	DET
cjal-3051	610	19	function	function	NOUN
cjal-3051	610	20	of	of	ADP
cjal-3051	610	21	controlling	control	VERB
cjal-3051	610	22	the	the	DET
cjal-3051	610	23	form	form	NOUN
cjal-3051	610	24	and	and	CCONJ
cjal-3051	610	25	location	location	NOUN
cjal-3051	610	26	of	of	ADP
cjal-3051	610	27	ventures	venture	NOUN
cjal-3051	610	28	within	within	ADP
cjal-3051	610	29	china	china	PROPN
cjal-3051	610	30	.	.	PUNCT
cjal-3051	611	1	judging	judge	VERB
cjal-3051	611	2	from	from	ADP
cjal-3051	611	3	the	the	DET
cjal-3051	611	4	evidence	evidence	NOUN
cjal-3051	611	5	of	of	ADP
cjal-3051	611	6	the	the	DET
cjal-3051	611	7	recent	recent	ADJ
cjal-3051	611	8	past	past	NOUN
cjal-3051	611	9	,	,	PUNCT
cjal-3051	611	10	it	it	PRON
cjal-3051	611	11	seems	seem	VERB
cjal-3051	611	12	reasonable	reasonable	ADJ
cjal-3051	611	13	to	to	PART
cjal-3051	611	14	conclude	conclude	VERB
cjal-3051	611	15	that	that	SCONJ
cjal-3051	611	16	the	the	DET
cjal-3051	611	17	tax	tax	NOUN
cjal-3051	611	18	system	system	NOUN
cjal-3051	611	19	will	will	AUX
cjal-3051	611	20	not	not	PART
cjal-3051	611	21	change	change	VERB
cjal-3051	611	22	radically	radically	ADV
cjal-3051	611	23	in	in	ADP
cjal-3051	611	24	design	design	NOUN
cjal-3051	611	25	,	,	PUNCT
cjal-3051	611	26	although	although	SCONJ
cjal-3051	611	27	details	detail	NOUN
cjal-3051	611	28	may	may	AUX
cjal-3051	611	29	change	change	VERB
cjal-3051	611	30	to	to	PART
cjal-3051	611	31	serve	serve	VERB
cjal-3051	611	32	commercial	commercial	ADJ
cjal-3051	611	33	growth	growth	NOUN
cjal-3051	611	34	and	and	CCONJ
cjal-3051	611	35	the	the	DET
cjal-3051	611	36	development	development	NOUN
cjal-3051	611	37	of	of	ADP
cjal-3051	611	38	capital	capital	NOUN
cjal-3051	611	39	markets	market	NOUN
cjal-3051	611	40	in	in	ADP
cjal-3051	611	41	china	china	PROPN
cjal-3051	611	42	.	.	PUNCT
cjal-3051	612	1	barring	bar	VERB
cjal-3051	612	2	radical	radical	ADJ
cjal-3051	612	3	shifts	shift	NOUN
cjal-3051	612	4	in	in	ADP
cjal-3051	612	5	chinese	chinese	ADJ
cjal-3051	612	6	politics	politic	NOUN
cjal-3051	612	7	,	,	PUNCT
cjal-3051	612	8	it	it	PRON
cjal-3051	612	9	is	be	AUX
cjal-3051	612	10	likely	likely	ADJ
cjal-3051	612	11	that	that	SCONJ
cjal-3051	612	12	the	the	DET
cjal-3051	612	13	u.s	u.s	PROPN
cjal-3051	612	14	.	.	PROPN
cjal-3051	612	15	investor	investor	NOUN
cjal-3051	612	16	can	can	AUX
cjal-3051	612	17	depend	depend	VERB
cjal-3051	612	18	on	on	ADP
cjal-3051	612	19	the	the	DET
cjal-3051	612	20	152	152	NUM
cjal-3051	612	21	.	.	PUNCT
cjal-3051	613	1	reynolds	reynold	NOUN
cjal-3051	613	2	,	,	PUNCT
cjal-3051	613	3	doing	do	VERB
cjal-3051	613	4	business	business	NOUN
cjal-3051	613	5	with	with	ADP
cjal-3051	613	6	the	the	DET
cjal-3051	613	7	prc	prc	PROPN
cjal-3051	613	8	:	:	PUNCT
cjal-3051	613	9	tax	tax	NOUN
cjal-3051	613	10	considerations	consideration	NOUN
cjal-3051	613	11	,	,	PUNCT
cjal-3051	613	12	14	14	NUM
cjal-3051	613	13	int'l	int'l	NOUN
cjal-3051	613	14	law	law	NOUN
cjal-3051	613	15	.	.	PUNCT
cjal-3051	614	1	49	49	NUM
cjal-3051	614	2	(	(	PUNCT
cjal-3051	614	3	1980	1980	NUM
cjal-3051	614	4	)	)	PUNCT
cjal-3051	614	5	.	.	PUNCT
cjal-3051	615	1	153	153	NUM
cjal-3051	615	2	.	.	PUNCT
cjal-3051	616	1	i	i	PRON
cjal-3051	616	2	d.	d.	PROPN
cjal-3051	616	3	at	at	ADP
cjal-3051	616	4	62	62	NUM
cjal-3051	616	5	.	.	PUNCT
cjal-3051	617	1	154	154	NUM
cjal-3051	617	2	.	.	PUNCT
cjal-3051	618	1	see	see	VERB
cjal-3051	618	2	letters	letter	NOUN
cjal-3051	618	3	of	of	ADP
cjal-3051	618	4	agreement	agreement	NOUN
cjal-3051	618	5	,	,	PUNCT
cjal-3051	618	6	supra	supra	PROPN
cjal-3051	618	7	note	note	NOUN
cjal-3051	618	8	149	149	NUM
cjal-3051	618	9	.	.	PUNCT
cjal-3051	618	10	155	155	NUM
cjal-3051	618	11	.	.	PUNCT
cjal-3051	619	1	however	however	ADV
cjal-3051	619	2	,	,	PUNCT
cjal-3051	619	3	given	give	VERB
cjal-3051	619	4	the	the	DET
cjal-3051	619	5	reduced	reduce	VERB
cjal-3051	619	6	rates	rate	NOUN
cjal-3051	619	7	in	in	ADP
cjal-3051	619	8	the	the	DET
cjal-3051	619	9	u.s	u.s	PROPN
cjal-3051	619	10	.	.	PROPN
cjal-3051	619	11	under	under	ADP
cjal-3051	619	12	the	the	DET
cjal-3051	619	13	1986	1986	NUM
cjal-3051	619	14	tax	tax	NOUN
cjal-3051	619	15	reform	reform	NOUN
cjal-3051	619	16	act	act	PROPN
cjal-3051	619	17	,	,	PUNCT
cjal-3051	619	18	the	the	DET
cjal-3051	619	19	statutory	statutory	ADJ
cjal-3051	619	20	chinese	chinese	ADJ
cjal-3051	619	21	tax	tax	NOUN
cjal-3051	619	22	may	may	AUX
cjal-3051	619	23	now	now	ADV
cjal-3051	619	24	be	be	AUX
cjal-3051	619	25	more	more	ADV
cjal-3051	619	26	likely	likely	ADJ
cjal-3051	619	27	to	to	PART
cjal-3051	619	28	exceed	exceed	VERB
cjal-3051	619	29	the	the	DET
cjal-3051	619	30	u.s	u.s	PROPN
cjal-3051	619	31	.	.	PROPN
cjal-3051	619	32	tax	tax	NOUN
cjal-3051	619	33	in	in	ADP
cjal-3051	619	34	some	some	DET
cjal-3051	619	35	cases	case	NOUN
cjal-3051	619	36	,	,	PUNCT
cjal-3051	619	37	making	make	VERB
cjal-3051	619	38	chinese	chinese	ADJ
cjal-3051	619	39	tax	tax	NOUN
cjal-3051	619	40	reductions	reduction	NOUN
cjal-3051	619	41	more	more	ADV
cjal-3051	619	42	valuable	valuable	ADJ
cjal-3051	619	43	.	.	PUNCT
cjal-3051	620	1	156	156	NUM
cjal-3051	620	2	.	.	PUNCT
cjal-3051	620	3	yelpaala	yelpaala	PROPN
cjal-3051	620	4	,	,	PUNCT
cjal-3051	620	5	the	the	DET
cjal-3051	620	6	efficacy	efficacy	NOUN
cjal-3051	620	7	of	of	ADP
cjal-3051	620	8	tax	tax	NOUN
cjal-3051	620	9	incentives	incentive	NOUN
cjal-3051	620	10	within	within	ADP
cjal-3051	620	11	the	the	DET
cjal-3051	620	12	framework	framework	NOUN
cjal-3051	620	13	of	of	ADP
cjal-3051	620	14	the	the	DET
cjal-3051	620	15	neoclassical	neoclassical	ADJ
cjal-3051	620	16	theory	theory	NOUN
cjal-3051	620	17	of	of	ADP
cjal-3051	620	18	foreign	foreign	ADJ
cjal-3051	620	19	direct	direct	ADJ
cjal-3051	620	20	investment	investment	NOUN
cjal-3051	620	21	:	:	PUNCT
cjal-3051	620	22	a	a	DET
cjal-3051	620	23	legislative	legislative	ADJ
cjal-3051	620	24	policy	policy	NOUN
cjal-3051	620	25	analysis	analysis	NOUN
cjal-3051	620	26	,	,	PUNCT
cjal-3051	620	27	19	19	NUM
cjal-3051	620	28	tex	tex	PROPN
cjal-3051	620	29	.	.	PROPN
cjal-3051	620	30	int'l	int'l	PROPN
cjal-3051	620	31	l.	l.	PROPN
cjal-3051	620	32	j.	j.	PROPN
cjal-3051	620	33	365	365	NUM
cjal-3051	620	34	,	,	PUNCT
cjal-3051	620	35	414	414	NUM
cjal-3051	620	36	(	(	PUNCT
cjal-3051	620	37	1984	1984	NUM
cjal-3051	620	38	)	)	PUNCT
cjal-3051	620	39	.	.	PUNCT
cjal-3051	621	1	for	for	ADP
cjal-3051	621	2	yelpaala	yelpaala	PROPN
cjal-3051	621	3	's	's	PART
cjal-3051	621	4	discussion	discussion	NOUN
cjal-3051	621	5	of	of	ADP
cjal-3051	621	6	the	the	DET
cjal-3051	621	7	neutralizing	neutralizing	ADJ
cjal-3051	621	8	effect	effect	NOUN
cjal-3051	621	9	of	of	ADP
cjal-3051	621	10	the	the	DET
cjal-3051	621	11	tax	tax	NOUN
cjal-3051	621	12	credit	credit	NOUN
cjal-3051	621	13	,	,	PUNCT
cjal-3051	621	14	see	see	VERB
cjal-3051	621	15	i	i	PRON
cjal-3051	621	16	d.	d.	PROPN
cjal-3051	621	17	at	at	ADP
cjal-3051	621	18	395	395	NUM
cjal-3051	621	19	-	-	SYM
cjal-3051	621	20	96	96	NUM
cjal-3051	621	21	.	.	PUNCT
cjal-3051	622	1	157	157	NUM
cjal-3051	622	2	.	.	PUNCT
cjal-3051	623	1	hellawell	hellawell	PROPN
cjal-3051	623	2	,	,	PUNCT
cjal-3051	623	3	u.s	u.s	PROPN
cjal-3051	623	4	.	.	PROPN
cjal-3051	623	5	income	income	NOUN
cjal-3051	623	6	taxation	taxation	NOUN
cjal-3051	623	7	and	and	CCONJ
cjal-3051	623	8	less	less	ADV
cjal-3051	623	9	developed	developed	ADJ
cjal-3051	623	10	countries	country	NOUN
cjal-3051	623	11	:	:	PUNCT
cjal-3051	623	12	a	a	DET
cjal-3051	623	13	critical	critical	ADJ
cjal-3051	623	14	appraisal	appraisal	NOUN
cjal-3051	623	15	,	,	PUNCT
cjal-3051	623	16	66	66	NUM
cjal-3051	623	17	colum	colum	NOUN
cjal-3051	623	18	.	.	PUNCT
cjal-3051	624	1	l.	l.	PROPN
cjal-3051	624	2	rev	rev	PROPN
cjal-3051	624	3	.	.	PROPN
cjal-3051	624	4	1393	1393	NUM
cjal-3051	624	5	,	,	PUNCT
cjal-3051	624	6	1412	1412	NUM
cjal-3051	624	7	(	(	PUNCT
cjal-3051	624	8	1966	1966	NUM
cjal-3051	624	9	)	)	PUNCT
cjal-3051	624	10	.	.	PUNCT
cjal-3051	625	1	1987	1987	NUM
cjal-3051	625	2	]	]	PUNCT
cjal-3051	625	3	journal	journal	NOUN
cjal-3051	625	4	of	of	ADP
cjal-3051	625	5	chinese	chinese	ADJ
cjal-3051	625	6	law	law	NOUN
cjal-3051	625	7	tax	tax	NOUN
cjal-3051	625	8	system	system	NOUN
cjal-3051	625	9	to	to	PART
cjal-3051	625	10	continue	continue	VERB
cjal-3051	625	11	to	to	PART
cjal-3051	625	12	take	take	VERB
cjal-3051	625	13	a	a	DET
cjal-3051	625	14	familiar	familiar	ADJ
cjal-3051	625	15	form	form	NOUN
cjal-3051	625	16	in	in	ADP
cjal-3051	625	17	responding	respond	VERB
cjal-3051	625	18	to	to	ADP
cjal-3051	625	19	the	the	DET
cjal-3051	625	20	needs	need	NOUN
cjal-3051	625	21	of	of	ADP
cjal-3051	625	22	chinese	chinese	ADJ
cjal-3051	625	23	and	and	CCONJ
cjal-3051	625	24	foreign	foreign	ADJ
cjal-3051	625	25	business	business	NOUN
cjal-3051	625	26	.	.	PUNCT
cjal-3051	626	1	jonathan	jonathan	PROPN
cjal-3051	626	2	miller	miller	PROPN
cjal-3051	626	3	*	*	PROPN
cjal-3051	626	4	*	*	PUNCT
cjal-3051	626	5	j.d	j.d	PROPN
cjal-3051	626	6	.	.	PROPN
cjal-3051	626	7	1987	1987	NUM
cjal-3051	626	8	,	,	PUNCT
cjal-3051	626	9	columbia	columbia	PROPN
cjal-3051	626	10	university	university	PROPN
cjal-3051	626	11	.	.	PUNCT
cjal-3051	627	1	update	update	NOUN
cjal-3051	627	2	on	on	ADP
cjal-3051	627	3	taxation	taxation	NOUN
cjal-3051	627	4	-	-	PUNCT
cjal-3051	627	5	.	.	PUNCT
cjal-3051	628	1	p	p	PROPN
cjal-3051	628	2	&	&	CCONJ
cjal-3051	628	3	z	z	PROPN
cjal-3051	628	4	z	z	PROPN
cjal-3051	628	5	,	,	PUNCT
cjal-3051	628	6	"	"	PUNCT
cjal-3051	628	7	u	u	NOUN
cjal-3051	628	8	u	u	NOUN
cjal-3051	628	9	a	a	X
cjal-3051	628	10	;	;	PUNCT
cjal-3051	628	11	t	t	PROPN
cjal-3051	628	12	:	:	PUNCT
cjal-3051	628	13	v	v	NOUN
cjal-3051	628	14	v	v	NUM
cjal-3051	628	15	0,cz	0,cz	NOUN
cjal-3051	629	1	w	w	PRON
cjal-3051	629	2	22	22	NUM
cjal-3051	629	3	-	-	PUNCT
cjal-3051	629	4	,	,	PUNCT
cjal-3051	629	5	-4bz	-4bz	NOUN
cjal-3051	629	6	-	-	PUNCT
cjal-3051	629	7	i	i	NOUN
cjal-3051	629	8	"	"	PUNCT
cjal-3051	629	9	v	v	ADP
cjal-3051	629	10	.0	.0	NUM
cjal-3051	629	11	0	0	NUM
cjal-3051	629	12	-	-	PUNCT
cjal-3051	629	13	ru'o	ru'o	NOUN
cjal-3051	629	14	t	t	NOUN
cjal-3051	629	15	5	5	NUM
cjal-3051	629	16	0	0	NUM
cjal-3051	629	17	l=	l=	ADV
cjal-3051	629	18	a	a	DET
cjal-3051	629	19	bo	bo	PROPN
cjal-3051	629	20	en	en	X
cjal-3051	629	21	,	,	PUNCT
cjal-3051	629	22	0	0	NUM
cjal-3051	629	23	0	0	NUM
cjal-3051	629	24	cl	cl	NOUN
cjal-3051	629	25	42	42	NUM
cjal-3051	629	26	-	-	PUNCT
cjal-3051	629	27	;	;	PUNCT
cjal-3051	629	28	;	;	PUNCT
cjal-3051	629	29	v	v	X
cjal-3051	629	30	cz	cz	NOUN
cjal-3051	629	31	=	=	SYM
cjal-3051	629	32	43	43	NUM
cjal-3051	629	33	=	=	SYM
cjal-3051	629	34	q	q	PROPN
cjal-3051	629	35	f.	f.	NOUN
cjal-3051	629	36	04	04	NUM
cjal-3051	630	1	ff	ff	NOUN
cjal-3051	630	2	.	.	PUNCT
cjal-3051	630	3	cl	cl	NOUN
cjal-3051	630	4	cz	cz	NOUN
cjal-3051	630	5	.0	.0	NUM
cjal-3051	630	6	q	q	NOUN
cjal-3051	630	7	"	"	PUNCT
cjal-3051	630	8	0	0	NUM
cjal-3051	630	9	0	0	NUM
cjal-3051	630	10	04	04	NUM
cjal-3051	630	11	ell	ell	NOUN
cjal-3051	630	12	"	"	PUNCT
cjal-3051	630	13	'	'	PUNCT
cjal-3051	630	14	v	v	NOUN
cjal-3051	630	15	u	u	NOUN
cjal-3051	630	16	19871	19871	NUM
cjal-3051	630	17	0	0	NUM
cjal-3051	631	1	uz	uz	NOUN
cjal-3051	631	2	ru€	ru€	NOUN