id	sid	tid	token	lemma	pos
cjal-3082	1	1	progress	progress	NOUN
cjal-3082	1	2	and	and	CCONJ
cjal-3082	1	3	problems	problem	NOUN
cjal-3082	1	4	in	in	ADP
cjal-3082	1	5	the	the	DET
cjal-3082	1	6	development	development	NOUN
cjal-3082	1	7	of	of	ADP
cjal-3082	1	8	a	a	DET
cjal-3082	1	9	new	new	ADJ
cjal-3082	1	10	income	income	NOUN
cjal-3082	1	11	tax	tax	NOUN
cjal-3082	1	12	system	system	NOUN
cjal-3082	1	13	for	for	ADP
cjal-3082	1	14	state	state	NOUN
cjal-3082	1	15	-	-	PUNCT
cjal-3082	1	16	owned	own	VERB
cjal-3082	1	17	enterprises	enterprise	NOUN
cjal-3082	1	18	in	in	ADP
cjal-3082	1	19	china	china	PROPN
cjal-3082	1	20	progress	progress	NOUN
cjal-3082	1	21	and	and	CCONJ
cjal-3082	1	22	problems	problem	NOUN
cjal-3082	1	23	in	in	ADP
cjal-3082	1	24	the	the	DET
cjal-3082	1	25	development	development	NOUN
cjal-3082	1	26	of	of	ADP
cjal-3082	1	27	a	a	DET
cjal-3082	1	28	new	new	ADJ
cjal-3082	1	29	income	income	NOUN
cjal-3082	1	30	tax	tax	NOUN
cjal-3082	1	31	system	system	NOUN
cjal-3082	1	32	for	for	ADP
cjal-3082	1	33	stateowned	stateowne	VERB
cjal-3082	1	34	enterprises	enterprise	NOUN
cjal-3082	1	35	in	in	ADP
cjal-3082	1	36	china	china	PROPN
cjal-3082	1	37	china	china	PROPN
cjal-3082	1	38	's	's	PART
cjal-3082	1	39	adoption	adoption	NOUN
cjal-3082	1	40	of	of	ADP
cjal-3082	1	41	an	an	DET
cjal-3082	1	42	income	income	NOUN
cjal-3082	1	43	taxation	taxation	NOUN
cjal-3082	1	44	system	system	NOUN
cjal-3082	1	45	for	for	ADP
cjal-3082	1	46	state	state	NOUN
cjal-3082	1	47	-	-	PUNCT
cjal-3082	1	48	owned	own	VERB
cjal-3082	1	49	enterprises	enterprise	NOUN
cjal-3082	1	50	in	in	ADP
cjal-3082	1	51	the	the	DET
cjal-3082	1	52	early	early	ADJ
cjal-3082	1	53	1980	1980	NUM
cjal-3082	1	54	's	's	PART
cjal-3082	1	55	marked	mark	VERB
cjal-3082	1	56	a	a	DET
cjal-3082	1	57	significant	significant	ADJ
cjal-3082	1	58	conceptual	conceptual	ADJ
cjal-3082	1	59	departure	departure	NOUN
cjal-3082	1	60	from	from	ADP
cjal-3082	1	61	the	the	DET
cjal-3082	1	62	past	past	NOUN
cjal-3082	1	63	.	.	PUNCT
cjal-3082	2	1	it	it	PRON
cjal-3082	2	2	represented	represent	VERB
cjal-3082	2	3	yet	yet	ADV
cjal-3082	2	4	another	another	DET
cjal-3082	2	5	step	step	NOUN
cjal-3082	2	6	away	away	ADV
cjal-3082	2	7	from	from	ADP
cjal-3082	2	8	centralized	centralized	ADJ
cjal-3082	2	9	socialist	socialist	ADJ
cjal-3082	2	10	control	control	NOUN
cjal-3082	2	11	,	,	PUNCT
cjal-3082	2	12	which	which	PRON
cjal-3082	2	13	had	have	AUX
cjal-3082	2	14	characterized	characterize	VERB
cjal-3082	2	15	the	the	DET
cjal-3082	2	16	people	people	NOUN
cjal-3082	2	17	's	's	PART
cjal-3082	2	18	republic	republic	NOUN
cjal-3082	2	19	of	of	ADP
cjal-3082	2	20	china	china	PROPN
cjal-3082	2	21	(	(	PUNCT
cjal-3082	2	22	prc	prc	PROPN
cjal-3082	2	23	)	)	PUNCT
cjal-3082	2	24	since	since	SCONJ
cjal-3082	2	25	1949	1949	NUM
cjal-3082	2	26	.	.	PUNCT
cjal-3082	3	1	prior	prior	ADV
cjal-3082	3	2	to	to	ADP
cjal-3082	3	3	the	the	DET
cjal-3082	3	4	adoption	adoption	NOUN
cjal-3082	3	5	of	of	ADP
cjal-3082	3	6	this	this	DET
cjal-3082	3	7	income	income	NOUN
cjal-3082	3	8	tax	tax	NOUN
cjal-3082	3	9	system	system	NOUN
cjal-3082	3	10	,	,	PUNCT
cjal-3082	3	11	virtually	virtually	ADV
cjal-3082	3	12	all	all	PRON
cjal-3082	3	13	of	of	ADP
cjal-3082	3	14	the	the	DET
cjal-3082	3	15	profits	profit	NOUN
cjal-3082	3	16	and	and	CCONJ
cjal-3082	3	17	financing	financing	NOUN
cjal-3082	3	18	of	of	ADP
cjal-3082	3	19	state	state	NOUN
cjal-3082	3	20	-	-	PUNCT
cjal-3082	3	21	owned	own	VERB
cjal-3082	3	22	enterprises	enterprise	NOUN
cjal-3082	3	23	,	,	PUNCT
cjal-3082	3	24	by	by	ADP
cjal-3082	3	25	far	far	ADV
cjal-3082	3	26	the	the	DET
cjal-3082	3	27	largest	large	ADJ
cjal-3082	3	28	sector	sector	NOUN
cjal-3082	3	29	of	of	ADP
cjal-3082	3	30	the	the	DET
cjal-3082	3	31	chinese	chinese	ADJ
cjal-3082	3	32	economy	economy	NOUN
cjal-3082	3	33	,	,	PUNCT
cjal-3082	3	34	were	be	AUX
cjal-3082	3	35	directly	directly	ADV
cjal-3082	3	36	submitted	submit	VERB
cjal-3082	3	37	to	to	ADP
cjal-3082	3	38	and	and	CCONJ
cjal-3082	3	39	allocated	allocate	VERB
cjal-3082	3	40	from	from	ADP
cjal-3082	3	41	a	a	DET
cjal-3082	3	42	centralized	centralized	ADJ
cjal-3082	3	43	state	state	NOUN
cjal-3082	3	44	budget	budget	NOUN
cjal-3082	3	45	.	.	PUNCT
cjal-3082	4	1	the	the	DET
cjal-3082	4	2	process	process	NOUN
cjal-3082	4	3	of	of	ADP
cjal-3082	4	4	decentralization	decentralization	NOUN
cjal-3082	4	5	began	begin	VERB
cjal-3082	4	6	in	in	ADP
cjal-3082	4	7	the	the	DET
cjal-3082	4	8	late	late	ADJ
cjal-3082	4	9	1970	1970	NUM
cjal-3082	4	10	's	's	PART
cjal-3082	4	11	,	,	PUNCT
cjal-3082	4	12	when	when	SCONJ
cjal-3082	4	13	the	the	DET
cjal-3082	4	14	government	government	NOUN
cjal-3082	4	15	began	begin	VERB
cjal-3082	4	16	experimenting	experiment	VERB
cjal-3082	4	17	with	with	ADP
cjal-3082	4	18	profit	profit	NOUN
cjal-3082	4	19	sharing	sharing	NOUN
cjal-3082	4	20	for	for	ADP
cjal-3082	4	21	stateowned	stateowne	VERB
cjal-3082	4	22	enterprises	enterprise	NOUN
cjal-3082	4	23	(	(	PUNCT
cjal-3082	4	24	irun	irun	NOUN
cjal-3082	4	25	liucheng	liucheng	PROPN
cjal-3082	4	26	)	)	PUNCT
cjal-3082	4	27	(	(	PUNCT
cjal-3082	4	28	profit	profit	NOUN
cjal-3082	4	29	sharing	sharing	NOUN
cjal-3082	4	30	system	system	NOUN
cjal-3082	4	31	)	)	PUNCT
cjal-3082	4	32	.	.	PUNCT
cjal-3082	5	1	under	under	ADP
cjal-3082	5	2	this	this	DET
cjal-3082	5	3	system	system	NOUN
cjal-3082	5	4	,	,	PUNCT
cjal-3082	5	5	a	a	DET
cjal-3082	5	6	state	state	NOUN
cjal-3082	5	7	-	-	PUNCT
cjal-3082	5	8	owned	own	VERB
cjal-3082	5	9	enterprise	enterprise	NOUN
cjal-3082	5	10	was	be	AUX
cjal-3082	5	11	allowed	allow	VERB
cjal-3082	5	12	to	to	PART
cjal-3082	5	13	retain	retain	VERB
cjal-3082	5	14	a	a	DET
cjal-3082	5	15	portion	portion	NOUN
cjal-3082	5	16	of	of	ADP
cjal-3082	5	17	its	its	PRON
cjal-3082	5	18	profits	profit	NOUN
cjal-3082	5	19	before	before	ADP
cjal-3082	5	20	submitting	submit	VERB
cjal-3082	5	21	the	the	DET
cjal-3082	5	22	remainder	remainder	NOUN
cjal-3082	5	23	to	to	ADP
cjal-3082	5	24	the	the	DET
cjal-3082	5	25	state	state	NOUN
cjal-3082	5	26	treasury	treasury	NOUN
cjal-3082	5	27	.	.	PUNCT
cjal-3082	6	1	in	in	ADP
cjal-3082	6	2	the	the	DET
cjal-3082	6	3	early	early	ADJ
cjal-3082	6	4	1980	1980	NUM
cjal-3082	6	5	's	's	PART
cjal-3082	6	6	,	,	PUNCT
cjal-3082	6	7	china	china	PROPN
cjal-3082	6	8	adopted	adopt	VERB
cjal-3082	6	9	the	the	DET
cjal-3082	6	10	reform	reform	NOUN
cjal-3082	6	11	program	program	NOUN
cjal-3082	6	12	known	know	VERB
cjal-3082	6	13	as	as	ADP
cjal-3082	6	14	li	li	PROPN
cjal-3082	6	15	gai	gai	PROPN
cjal-3082	6	16	shui	shui	PROPN
cjal-3082	6	17	.	.	PUNCT
cjal-3082	7	1	literally	literally	ADV
cjal-3082	7	2	translated	translate	VERB
cjal-3082	7	3	,	,	PUNCT
cjal-3082	7	4	this	this	DET
cjal-3082	7	5	term	term	NOUN
cjal-3082	7	6	means	mean	VERB
cjal-3082	7	7	"	"	PUNCT
cjal-3082	7	8	the	the	DET
cjal-3082	7	9	conversion	conversion	NOUN
cjal-3082	7	10	of	of	ADP
cjal-3082	7	11	profits	profit	NOUN
cjal-3082	7	12	into	into	ADP
cjal-3082	7	13	taxes	taxis	NOUN
cjal-3082	7	14	"	"	PUNCT
cjal-3082	7	15	(	(	PUNCT
cjal-3082	7	16	the	the	DET
cjal-3082	7	17	conversion	conversion	NOUN
cjal-3082	7	18	)	)	PUNCT
cjal-3082	7	19	.	.	PUNCT
cjal-3082	8	1	rather	rather	ADV
cjal-3082	8	2	than	than	ADP
cjal-3082	8	3	allowing	allow	VERB
cjal-3082	8	4	an	an	DET
cjal-3082	8	5	enterprise	enterprise	NOUN
cjal-3082	8	6	to	to	PART
cjal-3082	8	7	share	share	VERB
cjal-3082	8	8	only	only	ADV
cjal-3082	8	9	a	a	DET
cjal-3082	8	10	small	small	ADJ
cjal-3082	8	11	portion	portion	NOUN
cjal-3082	8	12	of	of	ADP
cjal-3082	8	13	its	its	PRON
cjal-3082	8	14	profits	profit	NOUN
cjal-3082	8	15	with	with	ADP
cjal-3082	8	16	the	the	DET
cjal-3082	8	17	state	state	NOUN
cjal-3082	8	18	,	,	PUNCT
cjal-3082	8	19	this	this	DET
cjal-3082	8	20	new	new	ADJ
cjal-3082	8	21	system	system	NOUN
cjal-3082	8	22	allowed	allow	VERB
cjal-3082	8	23	a	a	DET
cjal-3082	8	24	state	state	NOUN
cjal-3082	8	25	-	-	PUNCT
cjal-3082	8	26	owned	own	VERB
cjal-3082	8	27	enterprise	enterprise	NOUN
cjal-3082	8	28	to	to	PART
cjal-3082	8	29	retain	retain	VERB
cjal-3082	8	30	all	all	PRON
cjal-3082	8	31	of	of	ADP
cjal-3082	8	32	its	its	PRON
cjal-3082	8	33	profits	profit	NOUN
cjal-3082	8	34	after	after	ADP
cjal-3082	8	35	paying	pay	VERB
cjal-3082	8	36	income	income	NOUN
cjal-3082	8	37	taxes	taxis	NOUN
cjal-3082	8	38	and	and	CCONJ
cjal-3082	8	39	other	other	ADJ
cjal-3082	8	40	assessments	assessment	NOUN
cjal-3082	8	41	.	.	PUNCT
cjal-3082	9	1	the	the	DET
cjal-3082	9	2	conversion	conversion	NOUN
cjal-3082	9	3	sought	seek	VERB
cjal-3082	9	4	to	to	PART
cjal-3082	9	5	increase	increase	VERB
cjal-3082	9	6	the	the	DET
cjal-3082	9	7	legal	legal	ADJ
cjal-3082	9	8	and	and	CCONJ
cjal-3082	9	9	fmancial	fmancial	ADJ
cjal-3082	9	10	autonomy	autonomy	NOUN
cjal-3082	9	11	of	of	ADP
cjal-3082	9	12	state	state	NOUN
cjal-3082	9	13	-	-	PUNCT
cjal-3082	9	14	owned	own	VERB
cjal-3082	9	15	enterprises	enterprise	NOUN
cjal-3082	9	16	and	and	CCONJ
cjal-3082	9	17	to	to	PART
cjal-3082	9	18	reduce	reduce	VERB
cjal-3082	9	19	their	their	PRON
cjal-3082	9	20	subordination	subordination	NOUN
cjal-3082	9	21	to	to	ADP
cjal-3082	9	22	and	and	CCONJ
cjal-3082	9	23	dependency	dependency	NOUN
cjal-3082	9	24	on	on	ADP
cjal-3082	9	25	the	the	DET
cjal-3082	9	26	government	government	NOUN
cjal-3082	9	27	.	.	PUNCT
cjal-3082	10	1	while	while	SCONJ
cjal-3082	10	2	the	the	DET
cjal-3082	10	3	conversion	conversion	NOUN
cjal-3082	10	4	was	be	AUX
cjal-3082	10	5	a	a	DET
cjal-3082	10	6	significant	significant	ADJ
cjal-3082	10	7	reform	reform	NOUN
cjal-3082	10	8	conceptually	conceptually	ADV
cjal-3082	10	9	,	,	PUNCT
cjal-3082	10	10	it	it	PRON
cjal-3082	10	11	led	lead	VERB
cjal-3082	10	12	to	to	ADP
cjal-3082	10	13	less	less	ADV
cjal-3082	10	14	dramatic	dramatic	ADJ
cjal-3082	10	15	changes	change	NOUN
cjal-3082	10	16	in	in	ADP
cjal-3082	10	17	reality	reality	NOUN
cjal-3082	10	18	.	.	PUNCT
cjal-3082	11	1	the	the	DET
cjal-3082	11	2	effect	effect	NOUN
cjal-3082	11	3	on	on	ADP
cjal-3082	11	4	an	an	DET
cjal-3082	11	5	enterprise	enterprise	NOUN
cjal-3082	11	6	of	of	ADP
cjal-3082	11	7	a	a	DET
cjal-3082	11	8	high	high	ADJ
cjal-3082	11	9	effective	effective	ADJ
cjal-3082	11	10	tax	tax	NOUN
cjal-3082	11	11	rate	rate	NOUN
cjal-3082	11	12	under	under	ADP
cjal-3082	11	13	an	an	DET
cjal-3082	11	14	income	income	NOUN
cjal-3082	11	15	tax	tax	NOUN
cjal-3082	11	16	system	system	NOUN
cjal-3082	11	17	is	be	AUX
cjal-3082	11	18	not	not	PART
cjal-3082	11	19	significantly	significantly	ADV
cjal-3082	11	20	different	different	ADJ
cjal-3082	11	21	from	from	ADP
cjal-3082	11	22	that	that	PRON
cjal-3082	11	23	of	of	ADP
cjal-3082	11	24	a	a	DET
cjal-3082	11	25	low	low	ADJ
cjal-3082	11	26	profit	profit	NOUN
cjal-3082	11	27	sharing	sharing	NOUN
cjal-3082	11	28	rate	rate	NOUN
cjal-3082	11	29	under	under	ADP
cjal-3082	11	30	a	a	DET
cjal-3082	11	31	profit	profit	NOUN
cjal-3082	11	32	sharing	sharing	NOUN
cjal-3082	11	33	system	system	NOUN
cjal-3082	11	34	.	.	PUNCT
cjal-3082	12	1	moreover	moreover	ADV
cjal-3082	12	2	,	,	PUNCT
cjal-3082	12	3	remaining	remain	VERB
cjal-3082	12	4	structural	structural	ADJ
cjal-3082	12	5	problems	problem	NOUN
cjal-3082	12	6	in	in	ADP
cjal-3082	12	7	china	china	PROPN
cjal-3082	12	8	's	's	PART
cjal-3082	12	9	economy	economy	NOUN
cjal-3082	12	10	,	,	PUNCT
cjal-3082	12	11	such	such	ADJ
cjal-3082	12	12	as	as	ADP
cjal-3082	12	13	irrational	irrational	ADJ
cjal-3082	12	14	pricing	pricing	NOUN
cjal-3082	12	15	,	,	PUNCT
cjal-3082	12	16	shortages	shortage	NOUN
cjal-3082	12	17	of	of	ADP
cjal-3082	12	18	materials	material	NOUN
cjal-3082	12	19	,	,	PUNCT
cjal-3082	12	20	and	and	CCONJ
cjal-3082	12	21	the	the	DET
cjal-3082	12	22	budgetary	budgetary	ADJ
cjal-3082	12	23	needs	need	NOUN
cjal-3082	12	24	of	of	ADP
cjal-3082	12	25	the	the	DET
cjal-3082	12	26	government	government	NOUN
cjal-3082	12	27	,	,	PUNCT
cjal-3082	12	28	have	have	AUX
cjal-3082	12	29	impeded	impede	VERB
cjal-3082	12	30	the	the	DET
cjal-3082	12	31	development	development	NOUN
cjal-3082	12	32	of	of	ADP
cjal-3082	12	33	china	china	PROPN
cjal-3082	12	34	's	's	PART
cjal-3082	12	35	income	income	NOUN
cjal-3082	12	36	tax	tax	NOUN
cjal-3082	12	37	system	system	NOUN
cjal-3082	12	38	.	.	PUNCT
cjal-3082	13	1	the	the	DET
cjal-3082	13	2	limited	limited	ADJ
cjal-3082	13	3	success	success	NOUN
cjal-3082	13	4	of	of	ADP
cjal-3082	13	5	the	the	DET
cjal-3082	13	6	conversion	conversion	NOUN
cjal-3082	13	7	is	be	AUX
cjal-3082	13	8	largely	largely	ADV
cjal-3082	13	9	the	the	DET
cjal-3082	13	10	result	result	NOUN
cjal-3082	13	11	of	of	ADP
cjal-3082	13	12	the	the	DET
cjal-3082	13	13	formidable	formidable	ADJ
cjal-3082	13	14	economic	economic	ADJ
cjal-3082	13	15	challenges	challenge	NOUN
cjal-3082	13	16	that	that	PRON
cjal-3082	13	17	face	face	VERB
cjal-3082	13	18	china	china	PROPN
cjal-3082	13	19	.	.	PUNCT
cjal-3082	14	1	like	like	ADP
cjal-3082	14	2	many	many	ADJ
cjal-3082	14	3	countries	country	NOUN
cjal-3082	14	4	,	,	PUNCT
cjal-3082	14	5	china	china	PROPN
cjal-3082	14	6	faces	face	VERB
cjal-3082	14	7	the	the	DET
cjal-3082	14	8	difficult	difficult	ADJ
cjal-3082	14	9	problem	problem	NOUN
cjal-3082	14	10	of	of	ADP
cjal-3082	14	11	establishing	establish	VERB
cjal-3082	14	12	a	a	DET
cjal-3082	14	13	tax	tax	NOUN
cjal-3082	14	14	regime	regime	NOUN
cjal-3082	14	15	that	that	PRON
cjal-3082	14	16	generates	generate	VERB
cjal-3082	14	17	sufficient	sufficient	ADJ
cjal-3082	14	18	revenues	revenue	NOUN
cjal-3082	14	19	to	to	PART
cjal-3082	14	20	cover	cover	VERB
cjal-3082	14	21	government	government	NOUN
cjal-3082	14	22	expenditures	expenditure	NOUN
cjal-3082	14	23	.	.	PUNCT
cjal-3082	15	1	in	in	ADP
cjal-3082	15	2	addition	addition	NOUN
cjal-3082	15	3	,	,	PUNCT
cjal-3082	15	4	china	china	PROPN
cjal-3082	15	5	must	must	AUX
cjal-3082	15	6	devise	devise	VERB
cjal-3082	15	7	a	a	DET
cjal-3082	15	8	system	system	NOUN
cjal-3082	15	9	that	that	PRON
cjal-3082	15	10	rewards	reward	VERB
cjal-3082	15	11	economic	economic	ADJ
cjal-3082	15	12	effijournal	effijournal	NOUN
cjal-3082	15	13	of	of	ADP
cjal-3082	15	14	chinese	chinese	ADJ
cjal-3082	15	15	law	law	NOUN
cjal-3082	15	16	ciency	ciency	NOUN
cjal-3082	15	17	while	while	SCONJ
cjal-3082	15	18	at	at	ADP
cjal-3082	15	19	the	the	DET
cjal-3082	15	20	same	same	ADJ
cjal-3082	15	21	time	time	NOUN
cjal-3082	15	22	avoids	avoid	VERB
cjal-3082	15	23	punishing	punish	VERB
cjal-3082	15	24	enterprises	enterprise	NOUN
cjal-3082	15	25	for	for	ADP
cjal-3082	15	26	losses	loss	NOUN
cjal-3082	15	27	caused	cause	VERB
cjal-3082	15	28	by	by	ADP
cjal-3082	15	29	irrational	irrational	ADJ
cjal-3082	15	30	pricing	pricing	NOUN
cjal-3082	15	31	,	,	PUNCT
cjal-3082	15	32	shortages	shortage	NOUN
cjal-3082	15	33	,	,	PUNCT
cjal-3082	15	34	and	and	CCONJ
cjal-3082	15	35	other	other	ADJ
cjal-3082	15	36	factors	factor	NOUN
cjal-3082	15	37	beyond	beyond	ADP
cjal-3082	15	38	their	their	PRON
cjal-3082	15	39	control	control	NOUN
cjal-3082	15	40	.	.	PUNCT
cjal-3082	16	1	finally	finally	ADV
cjal-3082	16	2	,	,	PUNCT
cjal-3082	16	3	unlike	unlike	ADP
cjal-3082	16	4	in	in	ADP
cjal-3082	16	5	a	a	DET
cjal-3082	16	6	capitalist	capitalist	ADJ
cjal-3082	16	7	economy	economy	NOUN
cjal-3082	16	8	,	,	PUNCT
cjal-3082	16	9	where	where	SCONJ
cjal-3082	16	10	profits	profit	NOUN
cjal-3082	16	11	may	may	AUX
cjal-3082	16	12	be	be	AUX
cjal-3082	16	13	distributed	distribute	VERB
cjal-3082	16	14	to	to	ADP
cjal-3082	16	15	private	private	ADJ
cjal-3082	16	16	shareholders	shareholder	NOUN
cjal-3082	16	17	in	in	ADP
cjal-3082	16	18	the	the	DET
cjal-3082	16	19	form	form	NOUN
cjal-3082	16	20	of	of	ADP
cjal-3082	16	21	dividends	dividend	NOUN
cjal-3082	16	22	,	,	PUNCT
cjal-3082	16	23	in	in	ADP
cjal-3082	16	24	china	china	PROPN
cjal-3082	16	25	,	,	PUNCT
cjal-3082	16	26	the	the	DET
cjal-3082	16	27	income	income	NOUN
cjal-3082	16	28	tax	tax	NOUN
cjal-3082	16	29	system	system	NOUN
cjal-3082	16	30	must	must	AUX
cjal-3082	16	31	provide	provide	VERB
cjal-3082	16	32	an	an	DET
cjal-3082	16	33	efficient	efficient	ADJ
cjal-3082	16	34	mechanism	mechanism	NOUN
cjal-3082	16	35	for	for	ADP
cjal-3082	16	36	distributing	distribute	VERB
cjal-3082	16	37	profits	profit	NOUN
cjal-3082	16	38	to	to	ADP
cjal-3082	16	39	the	the	DET
cjal-3082	16	40	government	government	NOUN
cjal-3082	16	41	owner	owner	NOUN
cjal-3082	16	42	of	of	ADP
cjal-3082	16	43	state	state	NOUN
cjal-3082	16	44	-	-	PUNCT
cjal-3082	16	45	owned	own	VERB
cjal-3082	16	46	enterprises	enterprise	NOUN
cjal-3082	16	47	.	.	PUNCT
cjal-3082	17	1	this	this	DET
cjal-3082	17	2	need	need	NOUN
cjal-3082	17	3	for	for	ADP
cjal-3082	17	4	distributing	distribute	VERB
cjal-3082	17	5	profits	profit	NOUN
cjal-3082	17	6	to	to	ADP
cjal-3082	17	7	the	the	DET
cjal-3082	17	8	government	government	NOUN
cjal-3082	17	9	gives	give	VERB
cjal-3082	17	10	rise	rise	NOUN
cjal-3082	17	11	to	to	ADP
cjal-3082	17	12	concepts	concept	NOUN
cjal-3082	17	13	such	such	ADJ
cjal-3082	17	14	as	as	ADP
cjal-3082	17	15	the	the	DET
cjal-3082	17	16	"	"	PUNCT
cjal-3082	17	17	adjustment	adjustment	NOUN
cjal-3082	17	18	tax	tax	NOUN
cjal-3082	17	19	,	,	PUNCT
cjal-3082	17	20	"	"	PUNCT
cjal-3082	17	21	which	which	PRON
cjal-3082	17	22	do	do	AUX
cjal-3082	17	23	not	not	PART
cjal-3082	17	24	have	have	VERB
cjal-3082	17	25	directly	directly	ADV
cjal-3082	17	26	corresponding	correspond	VERB
cjal-3082	17	27	counterparts	counterpart	NOUN
cjal-3082	17	28	under	under	ADP
cjal-3082	17	29	united	united	PROPN
cjal-3082	17	30	states	states	PROPN
cjal-3082	17	31	tax	tax	NOUN
cjal-3082	17	32	and	and	CCONJ
cjal-3082	17	33	accounting	accounting	NOUN
cjal-3082	17	34	principles	principle	NOUN
cjal-3082	17	35	.	.	PUNCT
cjal-3082	18	1	this	this	DET
cjal-3082	18	2	paper	paper	NOUN
cjal-3082	18	3	will	will	AUX
cjal-3082	18	4	provide	provide	VERB
cjal-3082	18	5	a	a	DET
cjal-3082	18	6	brief	brief	ADJ
cjal-3082	18	7	survey	survey	NOUN
cjal-3082	18	8	of	of	ADP
cjal-3082	18	9	the	the	DET
cjal-3082	18	10	evolution	evolution	NOUN
cjal-3082	18	11	of	of	ADP
cjal-3082	18	12	the	the	DET
cjal-3082	18	13	income	income	NOUN
cjal-3082	18	14	tax	tax	NOUN
cjal-3082	18	15	system	system	NOUN
cjal-3082	18	16	for	for	ADP
cjal-3082	18	17	state	state	NOUN
cjal-3082	18	18	-	-	PUNCT
cjal-3082	18	19	owned	own	VERB
cjal-3082	18	20	enterprises	enterprise	NOUN
cjal-3082	18	21	in	in	ADP
cjal-3082	18	22	china	china	PROPN
cjal-3082	18	23	.	.	PUNCT
cjal-3082	19	1	an	an	DET
cjal-3082	19	2	attempt	attempt	NOUN
cjal-3082	19	3	will	will	AUX
cjal-3082	19	4	be	be	AUX
cjal-3082	19	5	made	make	VERB
cjal-3082	19	6	to	to	PART
cjal-3082	19	7	elucidate	elucidate	VERB
cjal-3082	19	8	the	the	DET
cjal-3082	19	9	economic	economic	ADJ
cjal-3082	19	10	challenges	challenge	NOUN
cjal-3082	19	11	,	,	PUNCT
cjal-3082	19	12	tensions	tension	NOUN
cjal-3082	19	13	,	,	PUNCT
cjal-3082	19	14	and	and	CCONJ
cjal-3082	19	15	setbacks	setback	NOUN
cjal-3082	19	16	that	that	PRON
cjal-3082	19	17	continue	continue	VERB
cjal-3082	19	18	to	to	PART
cjal-3082	19	19	face	face	VERB
cjal-3082	19	20	china	china	PROPN
cjal-3082	19	21	's	's	PART
cjal-3082	19	22	tax	tax	NOUN
cjal-3082	19	23	reformers	reformer	NOUN
cjal-3082	19	24	.	.	PUNCT
cjal-3082	20	1	i.	i.	PROPN
cjal-3082	20	2	evolution	evolution	PROPN
cjal-3082	20	3	and	and	CCONJ
cjal-3082	20	4	demise	demise	NOUN
cjal-3082	20	5	of	of	ADP
cjal-3082	20	6	the	the	DET
cjal-3082	20	7	profit	profit	NOUN
cjal-3082	20	8	sharing	sharing	NOUN
cjal-3082	20	9	system	system	NOUN
cjal-3082	20	10	a.	a.	NOUN
cjal-3082	20	11	historical	historical	ADJ
cjal-3082	20	12	background	background	NOUN
cjal-3082	20	13	prior	prior	ADV
cjal-3082	20	14	to	to	ADP
cjal-3082	20	15	recent	recent	ADJ
cjal-3082	20	16	economic	economic	ADJ
cjal-3082	20	17	reforms	reform	NOUN
cjal-3082	21	1	,	,	PUNCT
cjal-3082	21	2	china	china	PROPN
cjal-3082	21	3	maintained	maintain	VERB
cjal-3082	21	4	a	a	DET
cjal-3082	21	5	strictly	strictly	ADV
cjal-3082	21	6	socialist	socialist	ADJ
cjal-3082	21	7	economy	economy	NOUN
cjal-3082	21	8	.	.	PUNCT
cjal-3082	22	1	all	all	DET
cjal-3082	22	2	major	major	ADJ
cjal-3082	22	3	enterprises	enterprise	NOUN
cjal-3082	22	4	were	be	AUX
cjal-3082	22	5	state	state	NOUN
cjal-3082	22	6	-	-	PUNCT
cjal-3082	22	7	owned	own	VERB
cjal-3082	22	8	and	and	CCONJ
cjal-3082	22	9	,	,	PUNCT
cjal-3082	22	10	economic	economic	ADJ
cjal-3082	22	11	activity	activity	NOUN
cjal-3082	22	12	was	be	AUX
cjal-3082	22	13	prescribed	prescribe	VERB
cjal-3082	22	14	by	by	ADP
cjal-3082	22	15	the	the	DET
cjal-3082	22	16	government	government	NOUN
cjal-3082	22	17	in	in	ADP
cjal-3082	22	18	accordance	accordance	NOUN
cjal-3082	22	19	with	with	ADP
cjal-3082	22	20	a	a	DET
cjal-3082	22	21	mandatory	mandatory	ADJ
cjal-3082	22	22	economic	economic	ADJ
cjal-3082	22	23	plan	plan	NOUN
cjal-3082	22	24	.	.	PUNCT
cjal-3082	23	1	the	the	DET
cjal-3082	23	2	state	state	NOUN
cjal-3082	23	3	financial	financial	ADJ
cjal-3082	23	4	system	system	NOUN
cjal-3082	23	5	financed	finance	VERB
cjal-3082	23	6	the	the	DET
cjal-3082	23	7	activities	activity	NOUN
cjal-3082	23	8	of	of	ADP
cjal-3082	23	9	not	not	PART
cjal-3082	23	10	only	only	ADV
cjal-3082	23	11	the	the	DET
cjal-3082	23	12	government	government	NOUN
cjal-3082	23	13	,	,	PUNCT
cjal-3082	23	14	but	but	CCONJ
cjal-3082	23	15	of	of	ADP
cjal-3082	23	16	state	state	NOUN
cjal-3082	23	17	-	-	PUNCT
cjal-3082	23	18	owned	own	VERB
cjal-3082	23	19	enterprises	enterprise	NOUN
cjal-3082	23	20	as	as	ADP
cjal-3082	23	21	well.1	well.1	VERB
cjal-3082	23	22	under	under	ADP
cjal-3082	23	23	this	this	DET
cjal-3082	23	24	system	system	NOUN
cjal-3082	23	25	,	,	PUNCT
cjal-3082	23	26	the	the	DET
cjal-3082	23	27	state	state	NOUN
cjal-3082	23	28	financed	finance	VERB
cjal-3082	23	29	enterprises	enterprise	NOUN
cjal-3082	23	30	both	both	CCONJ
cjal-3082	23	31	directly	directly	ADV
cjal-3082	23	32	and	and	CCONJ
cjal-3082	23	33	indirectly	indirectly	ADV
cjal-3082	23	34	.	.	PUNCT
cjal-3082	24	1	funds	fund	NOUN
cjal-3082	24	2	for	for	ADP
cjal-3082	24	3	capital	capital	NOUN
cjal-3082	24	4	investment	investment	NOUN
cjal-3082	24	5	,	,	PUNCT
cjal-3082	24	6	expansion	expansion	NOUN
cjal-3082	24	7	,	,	PUNCT
cjal-3082	24	8	product	product	NOUN
cjal-3082	24	9	development	development	NOUN
cjal-3082	24	10	,	,	PUNCT
cjal-3082	24	11	plant	plant	NOUN
cjal-3082	24	12	renewal	renewal	NOUN
cjal-3082	24	13	and	and	CCONJ
cjal-3082	24	14	renovation	renovation	NOUN
cjal-3082	24	15	,	,	PUNCT
cjal-3082	24	16	and	and	CCONJ
cjal-3082	24	17	some	some	DET
cjal-3082	24	18	employee	employee	NOUN
cjal-3082	24	19	benefits	benefit	NOUN
cjal-3082	24	20	were	be	AUX
cjal-3082	24	21	allocated	allocate	VERB
cjal-3082	24	22	directly	directly	ADV
cjal-3082	24	23	by	by	ADP
cjal-3082	24	24	the	the	DET
cjal-3082	24	25	state.2	state.2	PROPN
cjal-3082	24	26	working	working	NOUN
cjal-3082	24	27	capital	capital	NOUN
cjal-3082	24	28	,	,	PUNCT
cjal-3082	24	29	within	within	ADP
cjal-3082	24	30	prescribed	prescribed	ADJ
cjal-3082	24	31	limits	limit	NOUN
cjal-3082	24	32	,	,	PUNCT
cjal-3082	24	33	could	could	AUX
cjal-3082	24	34	be	be	AUX
cjal-3082	24	35	obtained	obtain	VERB
cjal-3082	24	36	indirectly	indirectly	ADV
cjal-3082	24	37	in	in	ADP
cjal-3082	24	38	the	the	DET
cjal-3082	24	39	form	form	NOUN
cjal-3082	24	40	of	of	ADP
cjal-3082	24	41	loans	loan	NOUN
cjal-3082	24	42	borrowed	borrow	VERB
cjal-3082	24	43	from	from	ADP
cjal-3082	24	44	state	state	NOUN
cjal-3082	24	45	-	-	PUNCT
cjal-3082	24	46	owned	own	VERB
cjal-3082	24	47	banks.3	banks.3	NOUN
cjal-3082	24	48	1	1	NUM
cjal-3082	24	49	.	.	PUNCT
cjal-3082	25	1	jin	jin	PROPN
cjal-3082	25	2	xin	xin	PROPN
cjal-3082	25	3	,	,	PUNCT
cjal-3082	25	4	guanyu	guanyu	PROPN
cjal-3082	25	5	woguo	woguo	PROPN
cjal-3082	25	6	gongshang	gongshang	PROPN
cjal-3082	25	7	shuishou	shuishou	PROPN
cjal-3082	25	8	zhidu	zhidu	PROPN
cjal-3082	25	9	de	de	X
cjal-3082	25	10	gaige	gaige	PROPN
cjal-3082	25	11	wenti	wenti	X
cjal-3082	25	12	(	(	PUNCT
cjal-3082	25	13	on	on	ADP
cjal-3082	25	14	problems	problem	NOUN
cjal-3082	25	15	of	of	ADP
cjal-3082	25	16	the	the	DET
cjal-3082	25	17	reform	reform	NOUN
cjal-3082	25	18	of	of	ADP
cjal-3082	25	19	our	our	PRON
cjal-3082	25	20	industrial	industrial	ADJ
cjal-3082	25	21	and	and	CCONJ
cjal-3082	25	22	commercial	commercial	ADJ
cjal-3082	25	23	taxation	taxation	NOUN
cjal-3082	25	24	system	system	NOUN
cjal-3082	25	25	)	)	PUNCT
cjal-3082	25	26	,	,	PUNCT
cjal-3082	25	27	in	in	ADP
cjal-3082	25	28	di	di	X
cjal-3082	25	29	qi	qi	PROPN
cjal-3082	25	30	ci	ci	PROPN
cjal-3082	25	31	quanquo	quanquo	PROPN
cjal-3082	25	32	caizheng	caizheng	PROPN
cjal-3082	25	33	lilun	lilun	PROPN
cjal-3082	25	34	taolunhui	taolunhui	PROPN
cjal-3082	25	35	wenxuan	wenxuan	PROPN
cjal-3082	25	36	(	(	PUNCT
cjal-3082	25	37	the	the	DET
cjal-3082	25	38	seventh	seventh	ADJ
cjal-3082	25	39	national	national	ADJ
cjal-3082	25	40	symposium	symposium	NOUN
cjal-3082	25	41	on	on	ADP
cjal-3082	25	42	state	state	NOUN
cjal-3082	25	43	finance	finance	NOUN
cjal-3082	25	44	theory	theory	NOUN
cjal-3082	25	45	)	)	PUNCT
cjal-3082	25	46	255	255	NUM
cjal-3082	25	47	(	(	PUNCT
cjal-3082	25	48	1985	1985	NUM
cjal-3082	25	49	)	)	PUNCT
cjal-3082	26	1	[	[	X
cjal-3082	26	2	hereinafter	hereinafter	NOUN
cjal-3082	26	3	seventh	seventh	ADJ
cjal-3082	26	4	national	national	ADJ
cjal-3082	26	5	symposium	symposium	NOUN
cjal-3082	26	6	]	]	PUNCT
cjal-3082	26	7	.	.	PUNCT
cjal-3082	27	1	mr	mr	PROPN
cjal-3082	27	2	.	.	PROPN
cjal-3082	27	3	jin	jin	PROPN
cjal-3082	27	4	is	be	AUX
cjal-3082	27	5	the	the	DET
cjal-3082	27	6	chief	chief	ADJ
cjal-3082	27	7	commissioner	commissioner	NOUN
cjal-3082	27	8	of	of	ADP
cjal-3082	27	9	the	the	DET
cjal-3082	27	10	state	state	PROPN
cjal-3082	27	11	general	general	PROPN
cjal-3082	27	12	bureau	bureau	PROPN
cjal-3082	27	13	of	of	ADP
cjal-3082	27	14	taxation	taxation	NOUN
cjal-3082	27	15	.	.	PUNCT
cjal-3082	28	1	2	2	X
cjal-3082	28	2	.	.	X
cjal-3082	28	3	hu	hu	PROPN
cjal-3082	28	4	zhongliu	zhongliu	PROPN
cjal-3082	28	5	&	&	CCONJ
cjal-3082	28	6	dong	dong	PROPN
cjal-3082	28	7	qingzheng	qingzheng	PROPN
cjal-3082	28	8	,	,	PUNCT
cjal-3082	28	9	guojia	guojia	NOUN
cjal-3082	28	10	shuishou	shuishou	NOUN
cjal-3082	28	11	(	(	PUNCT
cjal-3082	28	12	state	state	NOUN
cjal-3082	28	13	taxation	taxation	NOUN
cjal-3082	28	14	)	)	PUNCT
cjal-3082	28	15	104	104	NUM
cjal-3082	28	16	-	-	SYM
cjal-3082	28	17	05	05	NUM
cjal-3082	28	18	(	(	PUNCT
cjal-3082	28	19	1984	1984	NUM
cjal-3082	28	20	)	)	PUNCT
cjal-3082	28	21	.	.	PUNCT
cjal-3082	29	1	3	3	X
cjal-3082	29	2	.	.	NOUN
cjal-3082	29	3	prior	prior	ADV
cjal-3082	29	4	to	to	ADP
cjal-3082	29	5	the	the	DET
cjal-3082	29	6	reforms	reform	NOUN
cjal-3082	29	7	beginning	begin	VERB
cjal-3082	29	8	in	in	ADP
cjal-3082	29	9	the	the	DET
cjal-3082	29	10	late	late	ADJ
cjal-3082	29	11	1970	1970	NUM
cjal-3082	29	12	's	's	PART
cjal-3082	29	13	,	,	PUNCT
cjal-3082	29	14	the	the	DET
cjal-3082	29	15	state	state	NOUN
cjal-3082	29	16	treasury	treasury	PROPN
cjal-3082	29	17	provided	provide	VERB
cjal-3082	29	18	stateowned	stateowne	VERB
cjal-3082	29	19	enterprises	enterprise	NOUN
cjal-3082	29	20	with	with	ADP
cjal-3082	29	21	most	most	ADJ
cjal-3082	29	22	of	of	ADP
cjal-3082	29	23	their	their	PRON
cjal-3082	29	24	working	work	VERB
cjal-3082	29	25	capital	capital	NOUN
cjal-3082	29	26	.	.	PUNCT
cjal-3082	30	1	the	the	DET
cjal-3082	30	2	remainder	remainder	NOUN
cjal-3082	30	3	could	could	AUX
cjal-3082	30	4	be	be	AUX
cjal-3082	30	5	borrowed	borrow	VERB
cjal-3082	30	6	from	from	ADP
cjal-3082	30	7	a	a	DET
cjal-3082	30	8	state	state	NOUN
cjal-3082	30	9	bank	bank	NOUN
cjal-3082	30	10	.	.	PUNCT
cjal-3082	31	1	during	during	ADP
cjal-3082	31	2	the	the	DET
cjal-3082	31	3	period	period	NOUN
cjal-3082	31	4	of	of	ADP
cjal-3082	31	5	reform	reform	NOUN
cjal-3082	31	6	,	,	PUNCT
cjal-3082	31	7	from	from	ADP
cjal-3082	31	8	1979	1979	NUM
cjal-3082	31	9	-	-	SYM
cjal-3082	31	10	1982	1982	NUM
cjal-3082	31	11	,	,	PUNCT
cjal-3082	31	12	however	however	ADV
cjal-3082	31	13	,	,	PUNCT
cjal-3082	31	14	state	state	NOUN
cjal-3082	31	15	banks	bank	NOUN
cjal-3082	31	16	lent	lend	VERB
cjal-3082	31	17	stateowned	stateowne	VERB
cjal-3082	31	18	enterprises	enterprise	NOUN
cjal-3082	31	19	approximately	approximately	ADV
cjal-3082	31	20	82	82	NUM
cjal-3082	31	21	percent	percent	NOUN
cjal-3082	31	22	of	of	ADP
cjal-3082	31	23	the	the	DET
cjal-3082	31	24	enterprise	enterprise	NOUN
cjal-3082	31	25	's	's	PART
cjal-3082	31	26	working	work	VERB
cjal-3082	31	27	capital	capital	NOUN
cjal-3082	31	28	.	.	PUNCT
cjal-3082	32	1	the	the	DET
cjal-3082	32	2	ministry	ministry	PROPN
cjal-3082	32	3	of	of	ADP
cjal-3082	32	4	finance	finance	PROPN
cjal-3082	32	5	allocated	allocate	VERB
cjal-3082	32	6	to	to	ADP
cjal-3082	32	7	state	state	NOUN
cjal-3082	32	8	-	-	PUNCT
cjal-3082	32	9	owned	own	VERB
cjal-3082	32	10	enterprises	enterprise	NOUN
cjal-3082	32	11	only	only	ADV
cjal-3082	32	12	18	18	NUM
cjal-3082	32	13	percent	percent	NOUN
cjal-3082	32	14	of	of	ADP
cjal-3082	32	15	their	their	PRON
cjal-3082	32	16	working	work	VERB
cjal-3082	32	17	capital	capital	NOUN
cjal-3082	32	18	.	.	PUNCT
cjal-3082	33	1	guanyu	guanyu	PROPN
cjal-3082	33	2	guoying	guoye	VERB
cjal-3082	33	3	qiye	qiye	PROPN
cjal-3082	33	4	liudong	liudong	PROPN
cjal-3082	33	5	zijin	zijin	PROPN
cjal-3082	33	6	gaiyou	gaiyou	PROPN
cjal-3082	33	7	renmin	renmin	PROPN
cjal-3082	33	8	yinghang	yinghang	PROPN
cjal-3082	34	1	tongyi	tongyi	PROPN
cjal-3082	34	2	guanli	guanli	PROPN
cjal-3082	34	3	de	de	PROPN
cjal-3082	34	4	baogao	baogao	X
cjal-3082	34	5	(	(	PUNCT
cjal-3082	34	6	report	report	NOUN
cjal-3082	34	7	of	of	ADP
cjal-3082	34	8	the	the	DET
cjal-3082	34	9	people	people	NOUN
cjal-3082	34	10	's	's	PART
cjal-3082	34	11	bank	bank	PROPN
cjal-3082	34	12	of	of	ADP
cjal-3082	34	13	china	china	PROPN
cjal-3082	34	14	on	on	ADP
cjal-3082	34	15	the	the	DET
cjal-3082	34	16	conversion	conversion	NOUN
cjal-3082	34	17	to	to	ADP
cjal-3082	34	18	the	the	DET
cjal-3082	34	19	consolidated	consolidated	ADJ
cjal-3082	34	20	management	management	NOUN
cjal-3082	34	21	by	by	ADP
cjal-3082	34	22	the	the	DET
cjal-3082	34	23	people	people	NOUN
cjal-3082	34	24	's	's	PART
cjal-3082	34	25	bank	bank	PROPN
cjal-3082	34	26	of	of	ADP
cjal-3082	34	27	china	china	PROPN
cjal-3082	34	28	of	of	ADP
cjal-3082	34	29	state	state	NOUN
cjal-3082	34	30	-	-	PUNCT
cjal-3082	34	31	owned	own	VERB
cjal-3082	34	32	enterprises	enterprise	NOUN
cjal-3082	34	33	)	)	PUNCT
cjal-3082	34	34	sec	sec	PROPN
cjal-3082	34	35	.	.	PROPN
cjal-3082	34	36	1	1	NUM
cjal-3082	34	37	(	(	PUNCT
cjal-3082	34	38	promulgated	promulgate	VERB
cjal-3082	34	39	june	june	PROPN
cjal-3082	34	40	25	25	NUM
cjal-3082	34	41	,	,	PUNCT
cjal-3082	34	42	1983	1983	NUM
cjal-3082	34	43	)	)	PUNCT
cjal-3082	34	44	,	,	PUNCT
cjal-3082	34	45	in	in	ADP
cjal-3082	34	46	zhonghua	zhonghua	PROPN
cjal-3082	34	47	renmin	renmin	PROPN
cjal-3082	34	48	gongheguo	gongheguo	PROPN
cjal-3082	34	49	xianxing	xianxing	PROPN
cjal-3082	34	50	fagui	fagui	PROPN
cjal-3082	34	51	huibian	huibian	ADJ
cjal-3082	34	52	,	,	PUNCT
cjal-3082	34	53	1949	1949	NUM
cjal-3082	34	54	-	-	SYM
cjal-3082	34	55	1985	1985	NUM
cjal-3082	34	56	354	354	NUM
cjal-3082	34	57	(	(	PUNCT
cjal-3082	34	58	1985	1985	NUM
cjal-3082	34	59	)	)	PUNCT
cjal-3082	35	1	[	[	X
cjal-3082	35	2	hereinafter	hereinafter	NOUN
cjal-3082	35	3	current	current	ADJ
cjal-3082	35	4	law	law	NOUN
cjal-3082	35	5	collection	collection	NOUN
cjal-3082	35	6	]	]	PUNCT
cjal-3082	35	7	.	.	PUNCT
cjal-3082	36	1	[	[	X
cjal-3082	36	2	3:95	3:95	NUM
cjal-3082	36	3	enterprise	enterprise	NOUN
cjal-3082	36	4	income	income	NOUN
cjal-3082	36	5	tax	tax	NOUN
cjal-3082	36	6	over	over	ADP
cjal-3082	36	7	time	time	NOUN
cjal-3082	36	8	,	,	PUNCT
cjal-3082	36	9	the	the	DET
cjal-3082	36	10	defects	defect	NOUN
cjal-3082	36	11	of	of	ADP
cjal-3082	36	12	this	this	DET
cjal-3082	36	13	system	system	NOUN
cjal-3082	36	14	became	become	VERB
cjal-3082	36	15	increasingly	increasingly	ADV
cjal-3082	36	16	evident	evident	ADJ
cjal-3082	36	17	.	.	PUNCT
cjal-3082	37	1	because	because	SCONJ
cjal-3082	37	2	enterprises	enterprise	NOUN
cjal-3082	37	3	submitted	submit	VERB
cjal-3082	37	4	virtually	virtually	ADV
cjal-3082	37	5	all	all	PRON
cjal-3082	37	6	of	of	ADP
cjal-3082	37	7	their	their	PRON
cjal-3082	37	8	profits	profit	NOUN
cjal-3082	37	9	to	to	ADP
cjal-3082	37	10	the	the	DET
cjal-3082	37	11	state	state	NOUN
cjal-3082	37	12	treasury	treasury	NOUN
cjal-3082	37	13	,	,	PUNCT
cjal-3082	37	14	they	they	PRON
cjal-3082	37	15	lacked	lack	VERB
cjal-3082	37	16	both	both	CCONJ
cjal-3082	37	17	the	the	DET
cjal-3082	37	18	financial	financial	ADJ
cjal-3082	37	19	incentive	incentive	NOUN
cjal-3082	37	20	and	and	CCONJ
cjal-3082	37	21	means	mean	VERB
cjal-3082	37	22	to	to	PART
cjal-3082	37	23	improve	improve	VERB
cjal-3082	37	24	efficiency	efficiency	NOUN
cjal-3082	37	25	and	and	CCONJ
cjal-3082	37	26	increase	increase	VERB
cjal-3082	37	27	growth	growth	NOUN
cjal-3082	37	28	.	.	PUNCT
cjal-3082	38	1	in	in	ADP
cjal-3082	38	2	addition	addition	NOUN
cjal-3082	38	3	,	,	PUNCT
cjal-3082	38	4	they	they	PRON
cjal-3082	38	5	were	be	AUX
cjal-3082	38	6	not	not	PART
cjal-3082	38	7	significantly	significantly	ADV
cjal-3082	38	8	penalized	penalize	VERB
cjal-3082	38	9	for	for	ADP
cjal-3082	38	10	poor	poor	ADJ
cjal-3082	38	11	performance	performance	NOUN
cjal-3082	38	12	,	,	PUNCT
cjal-3082	38	13	since	since	SCONJ
cjal-3082	38	14	losses	loss	NOUN
cjal-3082	38	15	were	be	AUX
cjal-3082	38	16	compensated	compensate	VERB
cjal-3082	38	17	by	by	ADP
cjal-3082	38	18	additional	additional	ADJ
cjal-3082	38	19	allocations	allocation	NOUN
cjal-3082	38	20	from	from	ADP
cjal-3082	38	21	the	the	DET
cjal-3082	38	22	government.4	government.4	PROPN
cjal-3082	38	23	the	the	DET
cjal-3082	38	24	inefficiency	inefficiency	NOUN
cjal-3082	38	25	of	of	ADP
cjal-3082	38	26	state	state	NOUN
cjal-3082	38	27	-	-	PUNCT
cjal-3082	38	28	owned	own	VERB
cjal-3082	38	29	enterprises	enterprise	NOUN
cjal-3082	38	30	not	not	PART
cjal-3082	38	31	only	only	ADV
cjal-3082	38	32	retarded	retard	VERB
cjal-3082	38	33	the	the	DET
cjal-3082	38	34	growth	growth	NOUN
cjal-3082	38	35	of	of	ADP
cjal-3082	38	36	state	state	NOUN
cjal-3082	38	37	revenues	revenue	NOUN
cjal-3082	38	38	,	,	PUNCT
cjal-3082	38	39	but	but	CCONJ
cjal-3082	38	40	it	it	PRON
cjal-3082	38	41	also	also	ADV
cjal-3082	38	42	increased	increase	VERB
cjal-3082	38	43	state	state	NOUN
cjal-3082	38	44	expenditures	expenditure	NOUN
cjal-3082	38	45	,	,	PUNCT
cjal-3082	38	46	causing	cause	VERB
cjal-3082	38	47	a	a	DET
cjal-3082	38	48	drain	drain	NOUN
cjal-3082	38	49	on	on	ADP
cjal-3082	38	50	the	the	DET
cjal-3082	38	51	state	state	NOUN
cjal-3082	38	52	treasury.5	treasury.5	PROPN
cjal-3082	38	53	facing	face	VERB
cjal-3082	38	54	this	this	DET
cjal-3082	38	55	situation	situation	NOUN
cjal-3082	38	56	,	,	PUNCT
cjal-3082	38	57	china	china	PROPN
cjal-3082	38	58	's	's	PART
cjal-3082	38	59	economic	economic	ADJ
cjal-3082	38	60	reformers	reformer	NOUN
cjal-3082	38	61	sought	seek	VERB
cjal-3082	38	62	to	to	PART
cjal-3082	38	63	transform	transform	VERB
cjal-3082	38	64	the	the	DET
cjal-3082	38	65	financial	financial	ADJ
cjal-3082	38	66	relationship	relationship	NOUN
cjal-3082	38	67	between	between	ADP
cjal-3082	38	68	the	the	DET
cjal-3082	38	69	government	government	NOUN
cjal-3082	38	70	and	and	CCONJ
cjal-3082	38	71	state	state	NOUN
cjal-3082	38	72	-	-	PUNCT
cjal-3082	38	73	owned	own	VERB
cjal-3082	38	74	enterprises	enterprise	NOUN
cjal-3082	38	75	.	.	PUNCT
cjal-3082	39	1	the	the	DET
cjal-3082	39	2	goal	goal	NOUN
cjal-3082	39	3	was	be	AUX
cjal-3082	39	4	to	to	PART
cjal-3082	39	5	increase	increase	VERB
cjal-3082	39	6	state	state	NOUN
cjal-3082	39	7	revenues	revenue	NOUN
cjal-3082	39	8	and	and	CCONJ
cjal-3082	39	9	reduce	reduce	VERB
cjal-3082	39	10	state	state	NOUN
cjal-3082	39	11	expenditures	expenditure	NOUN
cjal-3082	39	12	by	by	ADP
cjal-3082	39	13	increasing	increase	VERB
cjal-3082	39	14	the	the	DET
cjal-3082	39	15	efficiency	efficiency	NOUN
cjal-3082	39	16	of	of	ADP
cjal-3082	39	17	state	state	NOUN
cjal-3082	39	18	-	-	PUNCT
cjal-3082	39	19	owned	own	VERB
cjal-3082	39	20	enterprises	enterprise	NOUN
cjal-3082	39	21	.	.	PUNCT
cjal-3082	40	1	this	this	PRON
cjal-3082	40	2	was	be	AUX
cjal-3082	40	3	to	to	PART
cjal-3082	40	4	be	be	AUX
cjal-3082	40	5	achieved	achieve	VERB
cjal-3082	40	6	by	by	ADP
cjal-3082	40	7	granting	grant	VERB
cjal-3082	40	8	them	they	PRON
cjal-3082	40	9	increased	increase	VERB
cjal-3082	40	10	financial	financial	ADJ
cjal-3082	40	11	autonomy	autonomy	NOUN
cjal-3082	40	12	,	,	PUNCT
cjal-3082	40	13	incentive	incentive	NOUN
cjal-3082	40	14	,	,	PUNCT
cjal-3082	40	15	and	and	CCONJ
cjal-3082	40	16	responsibility	responsibility	NOUN
cjal-3082	40	17	.	.	PUNCT
cjal-3082	41	1	a	a	DET
cjal-3082	41	2	enterprise	enterprise	NOUN
cjal-3082	41	3	fund	fund	NOUN
cjal-3082	41	4	the	the	DET
cjal-3082	41	5	first	first	ADJ
cjal-3082	41	6	reform	reform	NOUN
cjal-3082	41	7	adopted	adopt	VERB
cjal-3082	41	8	allowed	allow	VERB
cjal-3082	41	9	state	state	NOUN
cjal-3082	41	10	-	-	PUNCT
cjal-3082	41	11	owned	own	VERB
cjal-3082	41	12	enterprises	enterprise	NOUN
cjal-3082	41	13	to	to	PART
cjal-3082	41	14	retain	retain	VERB
cjal-3082	41	15	a	a	DET
cjal-3082	41	16	small	small	ADJ
cjal-3082	41	17	portion	portion	NOUN
cjal-3082	41	18	of	of	ADP
cjal-3082	41	19	their	their	PRON
cjal-3082	41	20	profits	profit	NOUN
cjal-3082	41	21	in	in	ADP
cjal-3082	41	22	the	the	DET
cjal-3082	41	23	form	form	NOUN
cjal-3082	41	24	of	of	ADP
cjal-3082	41	25	a	a	DET
cjal-3082	41	26	special	special	ADJ
cjal-3082	41	27	purpose	purpose	NOUN
cjal-3082	41	28	enterprise	enterprise	NOUN
cjal-3082	41	29	fund	fund	NOUN
cjal-3082	41	30	(	(	PUNCT
cjal-3082	41	31	qiyejjin	qiyejjin	PROPN
cjal-3082	41	32	)	)	PUNCT
cjal-3082	41	33	(	(	PUNCT
cjal-3082	41	34	enterprise	enterprise	NOUN
cjal-3082	41	35	fund	fund	NOUN
cjal-3082	41	36	)	)	PUNCT
cjal-3082	41	37	.	.	PUNCT
cjal-3082	42	1	to	to	PART
cjal-3082	42	2	qualify	qualify	VERB
cjal-3082	42	3	to	to	PART
cjal-3082	42	4	retain	retain	VERB
cjal-3082	42	5	an	an	DET
cjal-3082	42	6	enterprise	enterprise	NOUN
cjal-3082	42	7	fund	fund	NOUN
cjal-3082	42	8	,	,	PUNCT
cjal-3082	42	9	a	a	DET
cjal-3082	42	10	state	state	NOUN
cjal-3082	42	11	-	-	PUNCT
cjal-3082	42	12	owned	own	VERB
cjal-3082	42	13	enterprise	enterprise	NOUN
cjal-3082	42	14	had	have	VERB
cjal-3082	42	15	to	to	PART
cjal-3082	42	16	fulfill	fulfill	VERB
cjal-3082	42	17	eight	eight	NUM
cjal-3082	42	18	targets	target	NOUN
cjal-3082	42	19	prescribed	prescribe	VERB
cjal-3082	42	20	in	in	ADP
cjal-3082	42	21	the	the	DET
cjal-3082	42	22	state	state	NOUN
cjal-3082	42	23	's	's	PART
cjal-3082	42	24	annual	annual	ADJ
cjal-3082	42	25	economic	economic	ADJ
cjal-3082	42	26	plan.7	plan.7	NOUN
cjal-3082	42	27	the	the	DET
cjal-3082	42	28	size	size	NOUN
cjal-3082	42	29	of	of	ADP
cjal-3082	42	30	each	each	DET
cjal-3082	42	31	enterprise	enterprise	NOUN
cjal-3082	42	32	fund	fund	NOUN
cjal-3082	42	33	was	be	AUX
cjal-3082	42	34	approximately	approximately	ADV
cjal-3082	42	35	five	five	NUM
cjal-3082	42	36	percent	percent	NOUN
cjal-3082	42	37	of	of	ADP
cjal-3082	42	38	an	an	DET
cjal-3082	42	39	enterprise	enterprise	NOUN
cjal-3082	42	40	's	's	PART
cjal-3082	42	41	annual	annual	ADJ
cjal-3082	42	42	salaries	salary	NOUN
cjal-3082	42	43	and	and	CCONJ
cjal-3082	42	44	wages	wage	NOUN
cjal-3082	42	45	.	.	PUNCT
cjal-3082	42	46	'	'	PUNCT
cjal-3082	43	1	c.	c.	NOUN
cjal-3082	43	2	profit	profit	NOUN
cjal-3082	43	3	sharing	sharing	NOUN
cjal-3082	43	4	system	system	NOUN
cjal-3082	43	5	by	by	ADP
cjal-3082	43	6	1980	1980	NUM
cjal-3082	43	7	,	,	PUNCT
cjal-3082	43	8	a	a	DET
cjal-3082	43	9	more	more	ADV
cjal-3082	43	10	comprehensive	comprehensive	ADJ
cjal-3082	43	11	profit	profit	NOUN
cjal-3082	43	12	sharing	sharing	NOUN
cjal-3082	43	13	system	system	NOUN
cjal-3082	43	14	had	have	AUX
cjal-3082	43	15	substantially	substantially	ADV
cjal-3082	43	16	replaced	replace	VERB
cjal-3082	43	17	the	the	DET
cjal-3082	43	18	enterprise	enterprise	NOUN
cjal-3082	43	19	fund	fund	NOUN
cjal-3082	43	20	system.9	system.9	PROPN
cjal-3082	43	21	profit	profit	NOUN
cjal-3082	43	22	sharing	share	VERB
cjal-3082	43	23	4	4	NUM
cjal-3082	43	24	.	.	PUNCT
cjal-3082	44	1	jin	jin	PROPN
cjal-3082	44	2	xin	xin	PROPN
cjal-3082	44	3	,	,	PUNCT
cjal-3082	44	4	supra	supra	PROPN
cjal-3082	44	5	note	note	PROPN
cjal-3082	44	6	1	1	NUM
cjal-3082	44	7	,	,	PUNCT
cjal-3082	44	8	at	at	ADP
cjal-3082	44	9	255	255	NUM
cjal-3082	44	10	.	.	PUNCT
cjal-3082	45	1	5	5	NUM
cjal-3082	45	2	.	.	X
cjal-3082	45	3	yuan	yuan	NOUN
cjal-3082	45	4	zhenyu	zhenyu	PROPN
cjal-3082	45	5	,	,	PUNCT
cjal-3082	45	6	you	you	PRON
cjal-3082	45	7	jihua	jihua	PROPN
cjal-3082	45	8	de	de	PROPN
cjal-3082	45	9	shangping	shangping	PROPN
cjal-3082	45	10	jingli	jingli	PROPN
cjal-3082	45	11	yu	yu	PROPN
cjal-3082	45	12	caizheng	caizheng	PROPN
cjal-3082	45	13	gongzuo	gongzuo	PROPN
cjal-3082	45	14	do	do	AUX
cjal-3082	45	15	zhuanzhe	zhuanzhe	PROPN
cjal-3082	45	16	(	(	PUNCT
cjal-3082	45	17	the	the	DET
cjal-3082	45	18	planned	plan	VERB
cjal-3082	45	19	commodity	commodity	NOUN
cjal-3082	45	20	economy	economy	NOUN
cjal-3082	45	21	and	and	CCONJ
cjal-3082	45	22	the	the	DET
cjal-3082	45	23	transition	transition	NOUN
cjal-3082	45	24	of	of	ADP
cjal-3082	45	25	the	the	DET
cjal-3082	45	26	state	state	NOUN
cjal-3082	45	27	financial	financial	ADJ
cjal-3082	45	28	work	work	NOUN
cjal-3082	45	29	)	)	PUNCT
cjal-3082	45	30	,	,	PUNCT
cjal-3082	45	31	in	in	ADP
cjal-3082	45	32	seventh	seventh	ADJ
cjal-3082	45	33	national	national	ADJ
cjal-3082	45	34	symposium	symposium	NOUN
cjal-3082	45	35	,	,	PUNCT
cjal-3082	45	36	supra	supra	ADJ
cjal-3082	45	37	note	note	NOUN
cjal-3082	45	38	1	1	NUM
cjal-3082	45	39	,	,	PUNCT
cjal-3082	45	40	at	at	ADP
cjal-3082	45	41	163	163	NUM
cjal-3082	45	42	.	.	PUNCT
cjal-3082	46	1	6	6	NUM
cjal-3082	46	2	.	.	X
cjal-3082	46	3	caizheng	caizheng	PROPN
cjal-3082	46	4	bu	bu	PROPN
cjal-3082	46	5	guanyu	guanyu	PROPN
cjal-3082	46	6	guoying	guoye	VERB
cjal-3082	46	7	qiye	qiye	PROPN
cjal-3082	46	8	shixing	shixe	VERB
cjal-3082	46	9	qiye	qiye	PROPN
cjal-3082	46	10	jijin	jijin	PROPN
cjal-3082	46	11	de	de	X
cjal-3082	46	12	guiding	guide	VERB
cjal-3082	46	13	(	(	PUNCT
cjal-3082	46	14	provisions	provision	NOUN
cjal-3082	46	15	of	of	ADP
cjal-3082	46	16	the	the	DET
cjal-3082	46	17	ministry	ministry	PROPN
cjal-3082	46	18	of	of	ADP
cjal-3082	46	19	finance	finance	PROPN
cjal-3082	46	20	for	for	ADP
cjal-3082	46	21	trial	trial	NOUN
cjal-3082	46	22	implementation	implementation	NOUN
cjal-3082	46	23	of	of	ADP
cjal-3082	46	24	a	a	DET
cjal-3082	46	25	state	state	NOUN
cjal-3082	46	26	-	-	PUNCT
cjal-3082	46	27	owned	own	VERB
cjal-3082	46	28	enterprise	enterprise	NOUN
cjal-3082	46	29	fund	fund	NOUN
cjal-3082	46	30	)	)	PUNCT
cjal-3082	47	1	(	(	PUNCT
cjal-3082	47	2	adopted	adopt	VERB
cjal-3082	47	3	nov	nov	PROPN
cjal-3082	47	4	.	.	PROPN
cjal-3082	47	5	25	25	NUM
cjal-3082	47	6	,	,	PUNCT
cjal-3082	47	7	1978	1978	NUM
cjal-3082	47	8	)	)	PUNCT
cjal-3082	47	9	,	,	PUNCT
cjal-3082	47	10	in	in	ADP
cjal-3082	47	11	guoying	guoye	VERB
cjal-3082	47	12	gongye	gongye	PROPN
cjal-3082	47	13	qiye	qiye	NOUN
cjal-3082	47	14	fagui	fagui	VERB
cjal-3082	47	15	xuanbian	xuanbian	PROPN
cjal-3082	47	16	(	(	PUNCT
cjal-3082	47	17	collection	collection	NOUN
cjal-3082	47	18	of	of	ADP
cjal-3082	47	19	statutes	statute	NOUN
cjal-3082	47	20	and	and	CCONJ
cjal-3082	47	21	regulations	regulation	NOUN
cjal-3082	47	22	on	on	ADP
cjal-3082	47	23	industrial	industrial	ADJ
cjal-3082	47	24	state	state	NOUN
cjal-3082	47	25	-	-	PUNCT
cjal-3082	47	26	owned	own	VERB
cjal-3082	47	27	enterprises	enterprise	NOUN
cjal-3082	47	28	)	)	PUNCT
cjal-3082	47	29	174	174	NUM
cjal-3082	47	30	(	(	PUNCT
cjal-3082	47	31	1982	1982	NUM
cjal-3082	47	32	)	)	PUNCT
cjal-3082	48	1	[	[	X
cjal-3082	48	2	hereinafter	hereinafter	NOUN
cjal-3082	48	3	selection	selection	NOUN
cjal-3082	48	4	]	]	PUNCT
cjal-3082	48	5	.	.	PUNCT
cjal-3082	49	1	7	7	X
cjal-3082	49	2	.	.	X
cjal-3082	49	3	the	the	DET
cjal-3082	49	4	eight	eight	NUM
cjal-3082	49	5	targets	target	NOUN
cjal-3082	49	6	of	of	ADP
cjal-3082	49	7	the	the	DET
cjal-3082	49	8	state	state	NOUN
cjal-3082	49	9	plan	plan	NOUN
cjal-3082	49	10	were	be	AUX
cjal-3082	49	11	annual	annual	ADJ
cjal-3082	49	12	output	output	NOUN
cjal-3082	49	13	;	;	PUNCT
cjal-3082	49	14	types	type	NOUN
cjal-3082	49	15	and	and	CCONJ
cjal-3082	49	16	specifications	specification	NOUN
cjal-3082	49	17	of	of	ADP
cjal-3082	49	18	products	product	NOUN
cjal-3082	49	19	;	;	PUNCT
cjal-3082	49	20	quality	quality	NOUN
cjal-3082	49	21	;	;	PUNCT
cjal-3082	49	22	consumption	consumption	NOUN
cjal-3082	49	23	of	of	ADP
cjal-3082	49	24	raw	raw	ADJ
cjal-3082	49	25	and	and	CCONJ
cjal-3082	49	26	processed	process	VERB
cjal-3082	49	27	materials	material	NOUN
cjal-3082	49	28	,	,	PUNCT
cjal-3082	49	29	fuel	fuel	NOUN
cjal-3082	49	30	,	,	PUNCT
cjal-3082	49	31	and	and	CCONJ
cjal-3082	49	32	power	power	NOUN
cjal-3082	49	33	,	,	PUNCT
cjal-3082	49	34	labor	labor	NOUN
cjal-3082	49	35	productivity	productivity	NOUN
cjal-3082	49	36	;	;	PUNCT
cjal-3082	49	37	cost	cost	NOUN
cjal-3082	49	38	;	;	PUNCT
cjal-3082	49	39	profits	profit	NOUN
cjal-3082	49	40	;	;	PUNCT
cjal-3082	49	41	and	and	CCONJ
cjal-3082	49	42	turn	turn	NOUN
cjal-3082	49	43	-	-	PUNCT
cjal-3082	49	44	over	over	NOUN
cjal-3082	49	45	of	of	ADP
cjal-3082	49	46	working	work	VERB
cjal-3082	49	47	capital	capital	NOUN
cjal-3082	49	48	.	.	PUNCT
cjal-3082	50	1	i	i	PRON
cjal-3082	50	2	d.	d.	PROPN
cjal-3082	50	3	art	art	PROPN
cjal-3082	50	4	.	.	PUNCT
cjal-3082	51	1	1	1	NUM
cjal-3082	51	2	.	.	X
cjal-3082	51	3	8	8	NUM
cjal-3082	51	4	.	.	PUNCT
cjal-3082	52	1	i	i	PRON
cjal-3082	52	2	d.	d.	PROPN
cjal-3082	52	3	9	9	NUM
cjal-3082	52	4	.	.	PUNCT
cjal-3082	52	5	guanyu	guanyu	PROPN
cjal-3082	52	6	guoying	guoye	VERB
cjal-3082	52	7	qiye	qiye	PROPN
cjal-3082	52	8	shixing	shixe	VERB
cjal-3082	52	9	lirun	lirun	PROPN
cjal-3082	52	10	liucheng	liucheng	PROPN
cjal-3082	52	11	de	de	X
cjal-3082	52	12	guiding	guide	VERB
cjal-3082	52	13	(	(	PUNCT
cjal-3082	52	14	provisional	provisional	ADJ
cjal-3082	52	15	regulations	regulation	NOUN
cjal-3082	52	16	on	on	ADP
cjal-3082	52	17	the	the	DET
cjal-3082	52	18	implementation	implementation	NOUN
cjal-3082	52	19	of	of	ADP
cjal-3082	52	20	profit	profit	NOUN
cjal-3082	52	21	sharing	sharing	NOUN
cjal-3082	52	22	for	for	ADP
cjal-3082	52	23	state	state	NOUN
cjal-3082	52	24	-	-	PUNCT
cjal-3082	52	25	owned	own	VERB
cjal-3082	52	26	enterprises	enterprise	NOUN
cjal-3082	52	27	)	)	PUNCT
cjal-3082	52	28	(	(	PUNCT
cjal-3082	52	29	promulgated	promulgate	VERB
cjal-3082	52	30	july	july	PROPN
cjal-3082	52	31	13	13	NUM
cjal-3082	52	32	,	,	PUNCT
cjal-3082	52	33	1979	1979	NUM
cjal-3082	52	34	)	)	PUNCT
cjal-3082	53	1	[	[	X
cjal-3082	53	2	hereinafter	hereinafter	NOUN
cjal-3082	53	3	profit	profit	NOUN
cjal-3082	53	4	sharing	sharing	NOUN
cjal-3082	53	5	provisions	provision	NOUN
cjal-3082	53	6	]	]	PUNCT
cjal-3082	53	7	,	,	PUNCT
cjal-3082	53	8	in	in	ADP
cjal-3082	53	9	selection	selection	NOUN
cjal-3082	53	10	,	,	PUNCT
cjal-3082	53	11	supra	supra	PROPN
cjal-3082	53	12	note	note	NOUN
cjal-3082	53	13	6	6	NUM
cjal-3082	53	14	,	,	PUNCT
cjal-3082	53	15	at	at	ADP
cjal-3082	53	16	383	383	NUM
cjal-3082	53	17	.	.	PUNCT
cjal-3082	54	1	by	by	ADP
cjal-3082	54	2	the	the	DET
cjal-3082	54	3	end	end	NOUN
cjal-3082	54	4	of	of	ADP
cjal-3082	54	5	june	june	PROPN
cjal-3082	54	6	1980	1980	NUM
cjal-3082	54	7	,	,	PUNCT
cjal-3082	54	8	6,600	6,600	NUM
cjal-3082	54	9	state	state	NOUN
cjal-3082	54	10	-	-	PUNCT
cjal-3082	54	11	owned	own	VERB
cjal-3082	54	12	enterprises	enterprise	NOUN
cjal-3082	54	13	(	(	PUNCT
cjal-3082	54	14	14	14	NUM
cjal-3082	54	15	percent	percent	NOUN
cjal-3082	54	16	of	of	ADP
cjal-3082	54	17	all	all	DET
cjal-3082	54	18	state	state	NOUN
cjal-3082	54	19	-	-	PUNCT
cjal-3082	54	20	owned	own	VERB
cjal-3082	54	21	enterprises	enterprise	NOUN
cjal-3082	54	22	)	)	PUNCT
cjal-3082	54	23	were	be	AUX
cjal-3082	54	24	participating	participate	VERB
cjal-3082	54	25	in	in	ADP
cjal-3082	54	26	a	a	DET
cjal-3082	54	27	trial	trial	NOUN
cjal-3082	54	28	implementation	implementation	NOUN
cjal-3082	54	29	of	of	ADP
cjal-3082	54	30	the	the	DET
cjal-3082	54	31	profit	profit	NOUN
cjal-3082	54	32	sharing	sharing	NOUN
cjal-3082	54	33	system	system	NOUN
cjal-3082	54	34	.	.	PUNCT
cjal-3082	55	1	these	these	DET
cjal-3082	55	2	enterprises	enterprise	NOUN
cjal-3082	55	3	produced	produce	VERB
cjal-3082	55	4	1989	1989	NUM
cjal-3082	55	5	]	]	PUNCT
cjal-3082	55	6	journal	journal	NOUN
cjal-3082	55	7	of	of	ADP
cjal-3082	55	8	chinese	chinese	ADJ
cjal-3082	55	9	law	law	NOUN
cjal-3082	55	10	allowed	allow	VERB
cjal-3082	55	11	state	state	NOUN
cjal-3082	55	12	-	-	PUNCT
cjal-3082	55	13	owned	own	VERB
cjal-3082	55	14	enterprises	enterprise	NOUN
cjal-3082	55	15	to	to	PART
cjal-3082	55	16	retain	retain	VERB
cjal-3082	55	17	a	a	DET
cjal-3082	55	18	larger	large	ADJ
cjal-3082	55	19	share	share	NOUN
cjal-3082	55	20	of	of	ADP
cjal-3082	55	21	their	their	PRON
cjal-3082	55	22	profits	profit	NOUN
cjal-3082	55	23	.	.	PUNCT
cjal-3082	56	1	correspondingly	correspondingly	ADV
cjal-3082	56	2	,	,	PUNCT
cjal-3082	56	3	funds	fund	NOUN
cjal-3082	56	4	directly	directly	ADV
cjal-3082	56	5	allocated	allocate	VERB
cjal-3082	56	6	by	by	ADP
cjal-3082	56	7	the	the	DET
cjal-3082	56	8	state	state	NOUN
cjal-3082	56	9	were	be	AUX
cjal-3082	56	10	reduced	reduce	VERB
cjal-3082	56	11	.	.	PUNCT
cjal-3082	57	1	10	10	NUM
cjal-3082	57	2	after	after	ADP
cjal-3082	57	3	the	the	DET
cjal-3082	57	4	first	first	ADJ
cjal-3082	57	5	several	several	ADJ
cjal-3082	57	6	months	month	NOUN
cjal-3082	57	7	of	of	ADP
cjal-3082	57	8	implementation	implementation	NOUN
cjal-3082	57	9	,	,	PUNCT
cjal-3082	57	10	the	the	DET
cjal-3082	57	11	state	state	NOUN
cjal-3082	57	12	made	make	VERB
cjal-3082	57	13	it	it	PRON
cjal-3082	57	14	more	more	ADV
cjal-3082	57	15	difficult	difficult	ADJ
cjal-3082	57	16	to	to	PART
cjal-3082	57	17	participate	participate	VERB
cjal-3082	57	18	in	in	ADP
cjal-3082	57	19	profit	profit	NOUN
cjal-3082	57	20	sharing	sharing	NOUN
cjal-3082	57	21	by	by	ADP
cjal-3082	57	22	changing	change	VERB
cjal-3082	57	23	the	the	DET
cjal-3082	57	24	preconditions	precondition	NOUN
cjal-3082	57	25	.	.	PUNCT
cjal-3082	58	1	state	state	NOUN
cjal-3082	58	2	-	-	PUNCT
cjal-3082	58	3	owned	own	VERB
cjal-3082	58	4	enterprises	enterprise	NOUN
cjal-3082	58	5	were	be	AUX
cjal-3082	58	6	required	require	VERB
cjal-3082	58	7	to	to	PART
cjal-3082	58	8	meet	meet	VERB
cjal-3082	58	9	four	four	NUM
cjal-3082	58	10	specific	specific	ADJ
cjal-3082	58	11	targets	target	NOUN
cjal-3082	58	12	prescribed	prescribe	VERB
cjal-3082	58	13	by	by	ADP
cjal-3082	58	14	the	the	DET
cjal-3082	58	15	annual	annual	ADJ
cjal-3082	58	16	state	state	NOUN
cjal-3082	58	17	plan	plan	NOUN
cjal-3082	58	18	before	before	SCONJ
cjal-3082	58	19	they	they	PRON
cjal-3082	58	20	could	could	AUX
cjal-3082	58	21	participate	participate	VERB
cjal-3082	58	22	.	.	PUNCT
cjal-3082	59	1	these	these	DET
cjal-3082	59	2	targets	target	NOUN
cjal-3082	59	3	were	be	AUX
cjal-3082	59	4	based	base	VERB
cjal-3082	59	5	on	on	ADP
cjal-3082	59	6	annual	annual	ADJ
cjal-3082	59	7	output	output	NOUN
cjal-3082	59	8	,	,	PUNCT
cjal-3082	59	9	product	product	NOUN
cjal-3082	59	10	quality	quality	NOUN
cjal-3082	59	11	,	,	PUNCT
cjal-3082	59	12	annual	annual	ADJ
cjal-3082	59	13	profits	profit	NOUN
cjal-3082	59	14	,	,	PUNCT
cjal-3082	59	15	and	and	CCONJ
cjal-3082	59	16	contract	contract	NOUN
cjal-3082	59	17	fulfillment	fulfillment	NOUN
cjal-3082	59	18	.	.	PUNCT
cjal-3082	59	19	'	'	PUNCT
cjal-3082	60	1	the	the	DET
cjal-3082	60	2	formula	formula	NOUN
cjal-3082	60	3	for	for	ADP
cjal-3082	60	4	determining	determine	VERB
cjal-3082	60	5	the	the	DET
cjal-3082	60	6	profit	profit	NOUN
cjal-3082	60	7	sharing	sharing	NOUN
cjal-3082	60	8	rate	rate	NOUN
cjal-3082	60	9	for	for	ADP
cjal-3082	60	10	an	an	DET
cjal-3082	60	11	enterprise	enterprise	NOUN
cjal-3082	60	12	was	be	AUX
cjal-3082	60	13	quite	quite	ADV
cjal-3082	60	14	complicated	complicated	ADJ
cjal-3082	60	15	.	.	PUNCT
cjal-3082	61	1	each	each	DET
cjal-3082	61	2	enterprise	enterprise	NOUN
cjal-3082	61	3	was	be	AUX
cjal-3082	61	4	subject	subject	ADJ
cjal-3082	61	5	to	to	ADP
cjal-3082	61	6	two	two	NUM
cjal-3082	61	7	different	different	ADJ
cjal-3082	61	8	profit	profit	NOUN
cjal-3082	61	9	sharing	sharing	NOUN
cjal-3082	61	10	rates	rate	NOUN
cjal-3082	61	11	.	.	PUNCT
cjal-3082	62	1	the	the	DET
cjal-3082	62	2	first	first	ADJ
cjal-3082	62	3	rate	rate	NOUN
cjal-3082	62	4	applied	apply	VERB
cjal-3082	62	5	to	to	ADP
cjal-3082	62	6	an	an	DET
cjal-3082	62	7	enterprise	enterprise	NOUN
cjal-3082	62	8	's	's	PART
cjal-3082	62	9	base	base	NOUN
cjal-3082	62	10	profits	profit	NOUN
cjal-3082	62	11	-	-	PUNCT
cjal-3082	62	12	a	a	DET
cjal-3082	62	13	portion	portion	NOUN
cjal-3082	62	14	of	of	ADP
cjal-3082	62	15	its	its	PRON
cjal-3082	62	16	current	current	ADJ
cjal-3082	62	17	profits	profit	NOUN
cjal-3082	62	18	roughly	roughly	ADV
cjal-3082	62	19	corresponding	correspond	VERB
cjal-3082	62	20	to	to	ADP
cjal-3082	62	21	the	the	DET
cjal-3082	62	22	total	total	ADJ
cjal-3082	62	23	annual	annual	ADJ
cjal-3082	62	24	profits	profit	NOUN
cjal-3082	62	25	it	it	PRON
cjal-3082	62	26	earned	earn	VERB
cjal-3082	62	27	in	in	ADP
cjal-3082	62	28	the	the	DET
cjal-3082	62	29	previous	previous	ADJ
cjal-3082	62	30	fiscal	fiscal	ADJ
cjal-3082	62	31	year	year	NOUN
cjal-3082	62	32	.	.	PUNCT
cjal-3082	63	1	12	12	NUM
cjal-3082	63	2	the	the	DET
cjal-3082	63	3	second	second	ADJ
cjal-3082	63	4	rate	rate	NOUN
cjal-3082	63	5	applied	apply	VERB
cjal-3082	63	6	to	to	ADP
cjal-3082	63	7	an	an	DET
cjal-3082	63	8	enterprise	enterprise	NOUN
cjal-3082	63	9	's	's	PART
cjal-3082	63	10	incremental	incremental	ADJ
cjal-3082	63	11	profits	profit	NOUN
cjal-3082	63	12	-	-	PUNCT
cjal-3082	63	13	the	the	DET
cjal-3082	63	14	amount	amount	NOUN
cjal-3082	63	15	by	by	ADP
cjal-3082	63	16	which	which	PRON
cjal-3082	63	17	its	its	PRON
cjal-3082	63	18	total	total	ADJ
cjal-3082	63	19	current	current	ADJ
cjal-3082	63	20	profits	profit	NOUN
cjal-3082	63	21	exceeded	exceed	VERB
cjal-3082	63	22	its	its	PRON
cjal-3082	63	23	base	base	NOUN
cjal-3082	63	24	profits	profit	NOUN
cjal-3082	63	25	.	.	PUNCT
cjal-3082	64	1	13	13	NUM
cjal-3082	64	2	the	the	DET
cjal-3082	64	3	purpose	purpose	NOUN
cjal-3082	64	4	of	of	ADP
cjal-3082	64	5	allowing	allow	VERB
cjal-3082	64	6	state	state	NOUN
cjal-3082	64	7	-	-	PUNCT
cjal-3082	64	8	owned	own	VERB
cjal-3082	64	9	enterprises	enterprise	NOUN
cjal-3082	64	10	to	to	PART
cjal-3082	64	11	retain	retain	VERB
cjal-3082	64	12	a	a	DET
cjal-3082	64	13	portion	portion	NOUN
cjal-3082	64	14	of	of	ADP
cjal-3082	64	15	their	their	PRON
cjal-3082	64	16	base	base	NOUN
cjal-3082	64	17	profits	profit	NOUN
cjal-3082	64	18	was	be	AUX
cjal-3082	64	19	to	to	PART
cjal-3082	64	20	replace	replace	VERB
cjal-3082	64	21	allocations	allocation	NOUN
cjal-3082	64	22	for	for	ADP
cjal-3082	64	23	certain	certain	ADJ
cjal-3082	64	24	expenditures	expenditure	NOUN
cjal-3082	64	25	that	that	PRON
cjal-3082	64	26	had	have	AUX
cjal-3082	64	27	previously	previously	ADV
cjal-3082	64	28	been	be	AUX
cjal-3082	64	29	made	make	VERB
cjal-3082	64	30	directly	directly	ADV
cjal-3082	64	31	from	from	ADP
cjal-3082	64	32	the	the	DET
cjal-3082	64	33	state	state	NOUN
cjal-3082	64	34	treasury	treasury	NOUN
cjal-3082	64	35	.	.	PUNCT
cjal-3082	65	1	these	these	DET
cjal-3082	65	2	allocations	allocation	NOUN
cjal-3082	65	3	included	include	VERB
cjal-3082	65	4	expenditures	expenditure	NOUN
cjal-3082	65	5	for	for	ADP
cjal-3082	65	6	the	the	DET
cjal-3082	65	7	development	development	NOUN
cjal-3082	65	8	of	of	ADP
cjal-3082	65	9	new	new	ADJ
cjal-3082	65	10	products	product	NOUN
cjal-3082	65	11	,	,	PUNCT
cjal-3082	65	12	scientific	scientific	ADJ
cjal-3082	65	13	research	research	NOUN
cjal-3082	65	14	,	,	PUNCT
cjal-3082	65	15	employee	employee	NOUN
cjal-3082	65	16	training	training	NOUN
cjal-3082	65	17	,	,	PUNCT
cjal-3082	65	18	as	as	ADV
cjal-3082	65	19	well	well	ADV
cjal-3082	65	20	as	as	ADP
cjal-3082	65	21	contributions	contribution	NOUN
cjal-3082	65	22	to	to	ADP
cjal-3082	65	23	the	the	DET
cjal-3082	65	24	enterprise	enterprise	NOUN
cjal-3082	65	25	's	's	PART
cjal-3082	65	26	employee	employee	NOUN
cjal-3082	65	27	welfare	welfare	NOUN
cjal-3082	65	28	fund	fund	PROPN
cjal-3082	65	29	,	,	PUNCT
cjal-3082	65	30	employee	employee	NOUN
cjal-3082	65	31	bonus	bonus	NOUN
cjal-3082	65	32	fund	fund	NOUN
cjal-3082	65	33	,	,	PUNCT
cjal-3082	65	34	and	and	CCONJ
cjal-3082	65	35	enterprise	enterprise	NOUN
cjal-3082	65	36	fund	fund	NOUN
cjal-3082	65	37	.	.	PUNCT
cjal-3082	66	1	'4	'4	VERB
cjal-3082	67	1	the	the	DET
cjal-3082	67	2	profit	profit	NOUN
cjal-3082	67	3	sharing	sharing	NOUN
cjal-3082	67	4	rate	rate	NOUN
cjal-3082	67	5	that	that	PRON
cjal-3082	67	6	applied	apply	VERB
cjal-3082	67	7	to	to	ADP
cjal-3082	67	8	base	base	NOUN
cjal-3082	67	9	profits	profit	NOUN
cjal-3082	67	10	approximated	approximate	VERB
cjal-3082	67	11	the	the	DET
cjal-3082	67	12	ratio	ratio	NOUN
cjal-3082	67	13	of	of	ADP
cjal-3082	67	14	the	the	DET
cjal-3082	67	15	sum	sum	NOUN
cjal-3082	67	16	of	of	ADP
cjal-3082	67	17	these	these	DET
cjal-3082	67	18	fund	fund	NOUN
cjal-3082	67	19	expenditures	expenditure	NOUN
cjal-3082	67	20	60	60	NUM
cjal-3082	67	21	percent	percent	NOUN
cjal-3082	67	22	of	of	ADP
cjal-3082	67	23	the	the	DET
cjal-3082	67	24	state	state	NOUN
cjal-3082	67	25	's	's	PART
cjal-3082	67	26	output	output	NOUN
cjal-3082	67	27	and	and	CCONJ
cjal-3082	67	28	constituted	constitute	VERB
cjal-3082	67	29	70	70	NUM
cjal-3082	67	30	percent	percent	NOUN
cjal-3082	67	31	of	of	ADP
cjal-3082	67	32	all	all	DET
cjal-3082	67	33	profits	profit	NOUN
cjal-3082	67	34	realized	realize	VERB
cjal-3082	67	35	by	by	ADP
cjal-3082	67	36	state	state	NOUN
cjal-3082	67	37	-	-	PUNCT
cjal-3082	67	38	owned	own	VERB
cjal-3082	67	39	enterprises	enterprise	NOUN
cjal-3082	67	40	.	.	PUNCT
cjal-3082	68	1	guojia	guojia	PROPN
cjal-3082	68	2	jingwei	jingwei	PROPN
cjal-3082	68	3	guanyu	guanyu	PROPN
cjal-3082	68	4	kuoda	kuoda	PROPN
cjal-3082	68	5	qiye	qiye	PROPN
cjal-3082	69	1	zizhuquan	zizhuquan	PROPN
cjal-3082	69	2	shidian	shidian	PROPN
cjal-3082	69	3	gongzuo	gongzuo	PROPN
cjal-3082	69	4	qingkuang	qingkuang	PROPN
cjal-3082	69	5	he	he	PRON
cjal-3082	69	6	jinhou	jinhou	VERB
cjal-3082	69	7	yijian	yijian	PROPN
cjal-3082	69	8	de	de	X
cjal-3082	69	9	baogao	baogao	X
cjal-3082	69	10	(	(	PUNCT
cjal-3082	69	11	the	the	DET
cjal-3082	69	12	report	report	NOUN
cjal-3082	69	13	of	of	ADP
cjal-3082	69	14	the	the	DET
cjal-3082	69	15	state	state	NOUN
cjal-3082	69	16	economic	economic	ADJ
cjal-3082	69	17	commission	commission	NOUN
cjal-3082	69	18	on	on	ADP
cjal-3082	69	19	the	the	DET
cjal-3082	69	20	trial	trial	NOUN
cjal-3082	69	21	implementation	implementation	NOUN
cjal-3082	69	22	and	and	CCONJ
cjal-3082	69	23	proposal	proposal	NOUN
cjal-3082	69	24	for	for	ADP
cjal-3082	69	25	the	the	DET
cjal-3082	69	26	expansion	expansion	NOUN
cjal-3082	69	27	of	of	ADP
cjal-3082	69	28	enterprise	enterprise	NOUN
cjal-3082	69	29	autonomy	autonomy	NOUN
cjal-3082	69	30	)	)	PUNCT
cjal-3082	69	31	sec	sec	PROPN
cjal-3082	69	32	.	.	PUNCT
cjal-3082	70	1	i	i	PRON
cjal-3082	70	2	(	(	PUNCT
cjal-3082	70	3	promulgated	promulgate	VERB
cjal-3082	70	4	aug	aug	PROPN
cjal-3082	70	5	.	.	PROPN
cjal-3082	70	6	9	9	NUM
cjal-3082	70	7	,	,	PUNCT
cjal-3082	70	8	1980	1980	NUM
cjal-3082	70	9	)	)	PUNCT
cjal-3082	70	10	,	,	PUNCT
cjal-3082	70	11	in	in	ADP
cjal-3082	70	12	selection	selection	NOUN
cjal-3082	70	13	,	,	PUNCT
cjal-3082	70	14	supra	supra	PROPN
cjal-3082	70	15	note	note	NOUN
cjal-3082	70	16	6	6	NUM
cjal-3082	70	17	,	,	PUNCT
cjal-3082	70	18	at	at	ADP
cjal-3082	70	19	1	1	NUM
cjal-3082	70	20	.	.	NOUN
cjal-3082	70	21	10	10	NUM
cjal-3082	70	22	.	.	PUNCT
cjal-3082	71	1	profit	profit	NOUN
cjal-3082	71	2	sharing	sharing	NOUN
cjal-3082	71	3	provisions	provision	NOUN
cjal-3082	71	4	,	,	PUNCT
cjal-3082	71	5	supra	supra	PROPN
cjal-3082	71	6	note	note	NOUN
cjal-3082	71	7	9	9	NUM
cjal-3082	71	8	,	,	PUNCT
cjal-3082	71	9	art	art	NOUN
cjal-3082	71	10	.	.	PUNCT
cjal-3082	72	1	2	2	NUM
cjal-3082	72	2	,	,	PUNCT
cjal-3082	72	3	at	at	ADP
cjal-3082	72	4	383	383	NUM
cjal-3082	72	5	.	.	PUNCT
cjal-3082	73	1	11	11	NUM
cjal-3082	73	2	.	.	PUNCT
cjal-3082	74	1	guojia	guojia	PROPN
cjal-3082	74	2	jingwei	jingwei	PROPN
cjal-3082	74	3	caizheng	caizheng	PROPN
cjal-3082	74	4	bu	bu	PROPN
cjal-3082	74	5	guanyu	guanyu	PROPN
cjal-3082	74	6	guoying	guoying	PROPN
cjal-3082	74	7	gongye	gongye	PROPN
cjal-3082	74	8	qiye	qiye	PROPN
cjal-3082	74	9	lirun	lirun	PROPN
cjal-3082	74	10	liucheng	liucheng	PROPN
cjal-3082	74	11	shixing	shixe	VERB
cjal-3082	74	12	banfa	banfa	NOUN
cjal-3082	74	13	(	(	PUNCT
cjal-3082	74	14	trial	trial	NOUN
cjal-3082	74	15	methods	method	NOUN
cjal-3082	74	16	of	of	ADP
cjal-3082	74	17	the	the	DET
cjal-3082	74	18	state	state	NOUN
cjal-3082	74	19	economic	economic	ADJ
cjal-3082	74	20	commission	commission	NOUN
cjal-3082	74	21	and	and	CCONJ
cjal-3082	74	22	the	the	DET
cjal-3082	74	23	ministry	ministry	PROPN
cjal-3082	74	24	of	of	ADP
cjal-3082	74	25	finance	finance	PROPN
cjal-3082	74	26	for	for	ADP
cjal-3082	74	27	profit	profit	NOUN
cjal-3082	74	28	sharing	sharing	NOUN
cjal-3082	74	29	by	by	ADP
cjal-3082	74	30	state	state	NOUN
cjal-3082	74	31	industrial	industrial	ADJ
cjal-3082	74	32	enterprises	enterprise	NOUN
cjal-3082	74	33	)	)	PUNCT
cjal-3082	74	34	sec	sec	PROPN
cjal-3082	74	35	.	.	PROPN
cjal-3082	74	36	7	7	NUM
cjal-3082	74	37	(	(	PUNCT
cjal-3082	74	38	approved	approve	VERB
cjal-3082	74	39	jan	jan	PROPN
cjal-3082	74	40	.	.	PROPN
cjal-3082	74	41	21	21	NUM
cjal-3082	74	42	,	,	PUNCT
cjal-3082	74	43	1980	1980	NUM
cjal-3082	74	44	)	)	PUNCT
cjal-3082	75	1	[	[	X
cjal-3082	75	2	hereinafter	hereinafter	NOUN
cjal-3082	75	3	profit	profit	NOUN
cjal-3082	75	4	sharing	sharing	NOUN
cjal-3082	75	5	methods	method	NOUN
cjal-3082	75	6	]	]	PUNCT
cjal-3082	75	7	,	,	PUNCT
cjal-3082	75	8	in	in	ADP
cjal-3082	75	9	selection	selection	NOUN
cjal-3082	75	10	,	,	PUNCT
cjal-3082	75	11	supra	supra	PROPN
cjal-3082	75	12	note	note	NOUN
cjal-3082	75	13	6	6	NUM
cjal-3082	75	14	,	,	PUNCT
cjal-3082	75	15	at	at	ADP
cjal-3082	75	16	190	190	NUM
cjal-3082	75	17	.	.	PUNCT
cjal-3082	75	18	12	12	NUM
cjal-3082	75	19	.	.	PUNCT
cjal-3082	76	1	i	i	PRON
cjal-3082	76	2	d.	d.	PROPN
cjal-3082	76	3	secs	secs	PROPN
cjal-3082	76	4	.	.	PUNCT
cjal-3082	77	1	3	3	NUM
cjal-3082	77	2	-	-	SYM
cjal-3082	77	3	4	4	NUM
cjal-3082	77	4	,	,	PUNCT
cjal-3082	77	5	at	at	ADP
cjal-3082	77	6	188	188	NUM
cjal-3082	77	7	-	-	SYM
cjal-3082	77	8	89	89	NUM
cjal-3082	77	9	.	.	PUNCT
cjal-3082	78	1	13	13	NUM
cjal-3082	78	2	.	.	PUNCT
cjal-3082	79	1	i	i	PRON
cjal-3082	79	2	d.	d.	PROPN
cjal-3082	79	3	sec	sec	PROPN
cjal-3082	79	4	.	.	PROPN
cjal-3082	79	5	2	2	NUM
cjal-3082	79	6	,	,	PUNCT
cjal-3082	79	7	at	at	ADP
cjal-3082	79	8	187	187	NUM
cjal-3082	79	9	.	.	PUNCT
cjal-3082	80	1	14	14	NUM
cjal-3082	80	2	.	.	PUNCT
cjal-3082	81	1	i	i	PRON
cjal-3082	81	2	d.	d.	PROPN
cjal-3082	81	3	sec	sec	PROPN
cjal-3082	81	4	.	.	PROPN
cjal-3082	81	5	3	3	NUM
cjal-3082	81	6	,	,	PUNCT
cjal-3082	81	7	at	at	ADP
cjal-3082	81	8	188	188	NUM
cjal-3082	81	9	;	;	PUNCT
cjal-3082	81	10	profit	profit	NOUN
cjal-3082	81	11	sharing	sharing	NOUN
cjal-3082	81	12	provisions	provision	NOUN
cjal-3082	81	13	,	,	PUNCT
cjal-3082	81	14	supra	supra	PROPN
cjal-3082	81	15	note	note	NOUN
cjal-3082	81	16	9	9	NUM
cjal-3082	81	17	,	,	PUNCT
cjal-3082	81	18	sec	sec	PROPN
cjal-3082	81	19	.	.	PROPN
cjal-3082	81	20	2	2	NUM
cjal-3082	81	21	,	,	PUNCT
cjal-3082	81	22	at	at	ADP
cjal-3082	81	23	383	383	NUM
cjal-3082	81	24	.	.	PUNCT
cjal-3082	82	1	the	the	DET
cjal-3082	82	2	profit	profit	NOUN
cjal-3082	82	3	sharing	sharing	NOUN
cjal-3082	82	4	methods	method	NOUN
cjal-3082	82	5	contains	contain	VERB
cjal-3082	82	6	guidelines	guideline	NOUN
cjal-3082	82	7	on	on	ADP
cjal-3082	82	8	the	the	DET
cjal-3082	82	9	percentage	percentage	NOUN
cjal-3082	82	10	of	of	ADP
cjal-3082	82	11	profits	profit	NOUN
cjal-3082	82	12	which	which	PRON
cjal-3082	82	13	should	should	AUX
cjal-3082	82	14	be	be	AUX
cjal-3082	82	15	allocated	allocate	VERB
cjal-3082	82	16	to	to	ADP
cjal-3082	82	17	each	each	DET
cjal-3082	82	18	fund	fund	NOUN
cjal-3082	82	19	:	:	PUNCT
cjal-3082	82	20	1	1	NUM
cjal-3082	82	21	)	)	PUNCT
cjal-3082	82	22	product	product	NOUN
cjal-3082	82	23	development	development	NOUN
cjal-3082	82	24	should	should	AUX
cjal-3082	82	25	not	not	PART
cjal-3082	82	26	exceed	exceed	VERB
cjal-3082	82	27	one	one	NUM
cjal-3082	82	28	to	to	PART
cjal-3082	82	29	three	three	NUM
cjal-3082	82	30	percent	percent	NOUN
cjal-3082	82	31	of	of	ADP
cjal-3082	82	32	the	the	DET
cjal-3082	82	33	total	total	ADJ
cjal-3082	82	34	profits	profit	NOUN
cjal-3082	82	35	;	;	PUNCT
cjal-3082	82	36	2	2	X
cjal-3082	82	37	)	)	PUNCT
cjal-3082	82	38	"	"	PUNCT
cjal-3082	82	39	scientific	scientific	ADJ
cjal-3082	82	40	research	research	NOUN
cjal-3082	82	41	"	"	PUNCT
cjal-3082	82	42	expenditures	expenditure	NOUN
cjal-3082	82	43	and	and	CCONJ
cjal-3082	82	44	employee	employee	NOUN
cjal-3082	82	45	training	training	NOUN
cjal-3082	82	46	should	should	AUX
cjal-3082	82	47	not	not	PART
cjal-3082	82	48	exceed	exceed	VERB
cjal-3082	82	49	the	the	DET
cjal-3082	82	50	amount	amount	NOUN
cjal-3082	82	51	previously	previously	ADV
cjal-3082	82	52	spent	spend	VERB
cjal-3082	82	53	by	by	ADP
cjal-3082	82	54	the	the	DET
cjal-3082	82	55	state	state	NOUN
cjal-3082	82	56	;	;	PUNCT
cjal-3082	82	57	3	3	X
cjal-3082	82	58	)	)	PUNCT
cjal-3082	82	59	employee	employee	NOUN
cjal-3082	82	60	welfare	welfare	NOUN
cjal-3082	82	61	fund	fund	NOUN
cjal-3082	82	62	should	should	AUX
cjal-3082	82	63	not	not	PART
cjal-3082	82	64	exceed	exceed	VERB
cjal-3082	82	65	eleven	eleven	NUM
cjal-3082	82	66	percent	percent	NOUN
cjal-3082	82	67	of	of	ADP
cjal-3082	82	68	the	the	DET
cjal-3082	82	69	total	total	ADJ
cjal-3082	82	70	amount	amount	NOUN
cjal-3082	82	71	of	of	ADP
cjal-3082	82	72	salaries	salary	NOUN
cjal-3082	82	73	and	and	CCONJ
cjal-3082	82	74	wages	wage	NOUN
cjal-3082	82	75	prescribed	prescribe	VERB
cjal-3082	82	76	by	by	ADP
cjal-3082	82	77	the	the	DET
cjal-3082	82	78	state	state	NOUN
cjal-3082	82	79	for	for	ADP
cjal-3082	82	80	an	an	DET
cjal-3082	82	81	enterprise	enterprise	NOUN
cjal-3082	82	82	;	;	PUNCT
cjal-3082	82	83	4	4	X
cjal-3082	82	84	)	)	PUNCT
cjal-3082	82	85	employee	employee	NOUN
cjal-3082	82	86	bonus	bonus	NOUN
cjal-3082	82	87	fund	fund	NOUN
cjal-3082	82	88	should	should	AUX
cjal-3082	82	89	not	not	PART
cjal-3082	82	90	exceed	exceed	VERB
cjal-3082	82	91	twelve	twelve	NUM
cjal-3082	82	92	percent	percent	NOUN
cjal-3082	82	93	of	of	ADP
cjal-3082	82	94	the	the	DET
cjal-3082	82	95	total	total	ADJ
cjal-3082	82	96	amount	amount	NOUN
cjal-3082	82	97	of	of	ADP
cjal-3082	82	98	the	the	DET
cjal-3082	82	99	salaries	salary	NOUN
cjal-3082	82	100	and	and	CCONJ
cjal-3082	82	101	wages	wage	NOUN
cjal-3082	82	102	;	;	PUNCT
cjal-3082	82	103	and	and	CCONJ
cjal-3082	82	104	5	5	X
cjal-3082	82	105	)	)	PUNCT
cjal-3082	82	106	enterprise	enterprise	NOUN
cjal-3082	82	107	fund	fund	NOUN
cjal-3082	82	108	may	may	AUX
cjal-3082	82	109	comprise	comprise	VERB
cjal-3082	82	110	up	up	ADP
cjal-3082	82	111	to	to	PART
cjal-3082	82	112	five	five	NUM
cjal-3082	82	113	percent	percent	NOUN
cjal-3082	82	114	of	of	ADP
cjal-3082	82	115	the	the	DET
cjal-3082	82	116	total	total	ADJ
cjal-3082	82	117	amount	amount	NOUN
cjal-3082	82	118	of	of	ADP
cjal-3082	82	119	salaries	salary	NOUN
cjal-3082	82	120	and	and	CCONJ
cjal-3082	82	121	wages	wage	NOUN
cjal-3082	82	122	.	.	PUNCT
cjal-3082	83	1	these	these	DET
cjal-3082	83	2	percentages	percentage	NOUN
cjal-3082	83	3	are	be	AUX
cjal-3082	83	4	similar	similar	ADJ
cjal-3082	83	5	to	to	ADP
cjal-3082	83	6	those	those	PRON
cjal-3082	83	7	in	in	ADP
cjal-3082	83	8	the	the	DET
cjal-3082	83	9	profit	profit	NOUN
cjal-3082	83	10	sharing	sharing	NOUN
cjal-3082	83	11	provisions	provision	NOUN
cjal-3082	83	12	,	,	PUNCT
cjal-3082	83	13	except	except	SCONJ
cjal-3082	83	14	for	for	ADP
cjal-3082	83	15	the	the	DET
cjal-3082	83	16	addition	addition	NOUN
cjal-3082	83	17	of	of	ADP
cjal-3082	83	18	the	the	DET
cjal-3082	83	19	enterprise	enterprise	NOUN
cjal-3082	83	20	fund	fund	NOUN
cjal-3082	83	21	.	.	PUNCT
cjal-3082	84	1	expenses	expense	NOUN
cjal-3082	84	2	for	for	ADP
cjal-3082	84	3	these	these	DET
cjal-3082	84	4	prescribed	prescribe	VERB
cjal-3082	84	5	uses	use	NOUN
cjal-3082	84	6	come	come	VERB
cjal-3082	84	7	out	out	ADP
cjal-3082	84	8	of	of	ADP
cjal-3082	84	9	an	an	DET
cjal-3082	84	10	enterprise	enterprise	NOUN
cjal-3082	84	11	's	's	PART
cjal-3082	84	12	share	share	NOUN
cjal-3082	84	13	of	of	ADP
cjal-3082	84	14	profits	profit	NOUN
cjal-3082	84	15	and	and	CCONJ
cjal-3082	84	16	are	be	AUX
cjal-3082	84	17	not	not	PART
cjal-3082	84	18	included	include	VERB
cjal-3082	84	19	in	in	ADP
cjal-3082	84	20	costs	cost	NOUN
cjal-3082	84	21	.	.	PUNCT
cjal-3082	85	1	prior	prior	ADV
cjal-3082	85	2	to	to	ADP
cjal-3082	85	3	the	the	DET
cjal-3082	85	4	adoption	adoption	NOUN
cjal-3082	85	5	of	of	ADP
cjal-3082	85	6	the	the	DET
cjal-3082	85	7	profit	profit	NOUN
cjal-3082	85	8	sharing	sharing	NOUN
cjal-3082	85	9	system	system	NOUN
cjal-3082	85	10	,	,	PUNCT
cjal-3082	85	11	some	some	PRON
cjal-3082	85	12	of	of	ADP
cjal-3082	85	13	these	these	DET
cjal-3082	85	14	expenses	expense	NOUN
cjal-3082	85	15	were	be	AUX
cjal-3082	85	16	included	include	VERB
cjal-3082	85	17	in	in	ADP
cjal-3082	85	18	production	production	NOUN
cjal-3082	85	19	cost	cost	NOUN
cjal-3082	85	20	.	.	PUNCT
cjal-3082	86	1	enterprise	enterprise	NOUN
cjal-3082	86	2	income	income	NOUN
cjal-3082	86	3	tax	tax	NOUN
cjal-3082	86	4	from	from	ADP
cjal-3082	86	5	the	the	DET
cjal-3082	86	6	previous	previous	ADJ
cjal-3082	86	7	year	year	NOUN
cjal-3082	86	8	divided	divide	VERB
cjal-3082	86	9	by	by	ADP
cjal-3082	86	10	the	the	DET
cjal-3082	86	11	total	total	ADJ
cjal-3082	86	12	profits	profit	NOUN
cjal-3082	86	13	earned	earn	VERB
cjal-3082	86	14	in	in	ADP
cjal-3082	86	15	that	that	DET
cjal-3082	86	16	year	year	NOUN
cjal-3082	86	17	.	.	PUNCT
cjal-3082	86	18	'	'	PUNCT
cjal-3082	87	1	s	s	PART
cjal-3082	87	2	because	because	SCONJ
cjal-3082	87	3	of	of	ADP
cjal-3082	87	4	the	the	DET
cjal-3082	87	5	irrationalities	irrationality	NOUN
cjal-3082	87	6	in	in	ADP
cjal-3082	87	7	china	china	PROPN
cjal-3082	87	8	's	's	PART
cjal-3082	87	9	pricing	pricing	NOUN
cjal-3082	87	10	system	system	NOUN
cjal-3082	87	11	for	for	ADP
cjal-3082	87	12	raw	raw	ADJ
cjal-3082	87	13	materials	material	NOUN
cjal-3082	87	14	and	and	CCONJ
cjal-3082	87	15	finished	finished	ADJ
cjal-3082	87	16	goods	good	NOUN
cjal-3082	87	17	,	,	PUNCT
cjal-3082	87	18	the	the	DET
cjal-3082	87	19	profit	profit	NOUN
cjal-3082	87	20	sharing	sharing	NOUN
cjal-3082	87	21	system	system	NOUN
cjal-3082	87	22	was	be	AUX
cjal-3082	87	23	deliberately	deliberately	ADV
cjal-3082	87	24	designed	design	VERB
cjal-3082	87	25	to	to	PART
cjal-3082	87	26	avoid	avoid	VERB
cjal-3082	87	27	the	the	DET
cjal-3082	87	28	use	use	NOUN
cjal-3082	87	29	of	of	ADP
cjal-3082	87	30	a	a	DET
cjal-3082	87	31	single	single	ADJ
cjal-3082	87	32	,	,	PUNCT
cjal-3082	87	33	uniform	uniform	ADJ
cjal-3082	87	34	sharing	sharing	NOUN
cjal-3082	87	35	rate	rate	NOUN
cjal-3082	87	36	or	or	CCONJ
cjal-3082	87	37	formula	formula	NOUN
cjal-3082	87	38	for	for	ADP
cjal-3082	87	39	calcualating	calcualating	ADJ
cjal-3082	87	40	base	base	NOUN
cjal-3082	87	41	profits	profit	NOUN
cjal-3082	87	42	which	which	PRON
cjal-3082	87	43	was	be	AUX
cjal-3082	87	44	applicable	applicable	ADJ
cjal-3082	87	45	to	to	ADP
cjal-3082	87	46	all	all	DET
cjal-3082	87	47	stateowned	stateowne	VERB
cjal-3082	87	48	enterprises	enterprise	NOUN
cjal-3082	87	49	.	.	PUNCT
cjal-3082	88	1	rather	rather	ADV
cjal-3082	88	2	,	,	PUNCT
cjal-3082	88	3	a	a	DET
cjal-3082	88	4	flexible	flexible	ADJ
cjal-3082	88	5	profit	profit	NOUN
cjal-3082	88	6	sharing	sharing	NOUN
cjal-3082	88	7	system	system	NOUN
cjal-3082	88	8	was	be	AUX
cjal-3082	88	9	developed	develop	VERB
cjal-3082	88	10	to	to	PART
cjal-3082	88	11	compensate	compensate	VERB
cjal-3082	88	12	for	for	ADP
cjal-3082	88	13	these	these	DET
cjal-3082	88	14	price	price	NOUN
cjal-3082	88	15	irrationalities	irrationality	NOUN
cjal-3082	88	16	.	.	PUNCT
cjal-3082	89	1	an	an	DET
cjal-3082	89	2	enterprise	enterprise	NOUN
cjal-3082	89	3	's	's	PART
cjal-3082	89	4	base	base	NOUN
cjal-3082	89	5	profits	profit	NOUN
cjal-3082	89	6	and/or	and/or	CCONJ
cjal-3082	89	7	sharing	share	VERB
cjal-3082	89	8	rate	rate	NOUN
cjal-3082	89	9	were	be	AUX
cjal-3082	89	10	determined	determine	VERB
cjal-3082	89	11	by	by	ADP
cjal-3082	89	12	"	"	PUNCT
cjal-3082	89	13	consultations"1	consultations"1	PROPN
cjal-3082	89	14	6	6	NUM
cjal-3082	89	15	between	between	ADP
cjal-3082	89	16	government	government	NOUN
cjal-3082	89	17	supervising	supervise	VERB
cjal-3082	89	18	departments	department	NOUN
cjal-3082	89	19	and	and	CCONJ
cjal-3082	89	20	state	state	NOUN
cjal-3082	89	21	treasury	treasury	NOUN
cjal-3082	89	22	departments	department	NOUN
cjal-3082	89	23	on	on	ADP
cjal-3082	89	24	one	one	NUM
cjal-3082	89	25	side	side	NOUN
cjal-3082	89	26	and	and	CCONJ
cjal-3082	89	27	the	the	DET
cjal-3082	89	28	state	state	NOUN
cjal-3082	89	29	-	-	PUNCT
cjal-3082	89	30	owned	own	VERB
cjal-3082	89	31	enterprise	enterprise	NOUN
cjal-3082	89	32	on	on	ADP
cjal-3082	89	33	the	the	DET
cjal-3082	89	34	other	other	ADJ
cjal-3082	89	35	.	.	PUNCT
cjal-3082	90	1	these	these	DET
cjal-3082	90	2	negotiations	negotiation	NOUN
cjal-3082	90	3	were	be	AUX
cjal-3082	90	4	based	base	VERB
cjal-3082	90	5	upon	upon	SCONJ
cjal-3082	90	6	various	various	ADJ
cjal-3082	90	7	guidelines	guideline	NOUN
cjal-3082	90	8	and	and	CCONJ
cjal-3082	90	9	formulas	formula	NOUN
cjal-3082	90	10	prescribed	prescribe	VERB
cjal-3082	90	11	by	by	ADP
cjal-3082	90	12	government	government	NOUN
cjal-3082	90	13	authorities.1	authorities.1	PROPN
cjal-3082	90	14	7	7	NUM
cjal-3082	90	15	the	the	DET
cjal-3082	90	16	guidelines	guideline	NOUN
cjal-3082	90	17	were	be	AUX
cjal-3082	90	18	especially	especially	ADV
cjal-3082	90	19	important	important	ADJ
cjal-3082	90	20	with	with	ADP
cjal-3082	90	21	regard	regard	NOUN
cjal-3082	90	22	to	to	ADP
cjal-3082	90	23	issues	issue	NOUN
cjal-3082	90	24	such	such	ADJ
cjal-3082	90	25	as	as	ADP
cjal-3082	90	26	the	the	DET
cjal-3082	90	27	selection	selection	NOUN
cjal-3082	90	28	of	of	ADP
cjal-3082	90	29	a	a	DET
cjal-3082	90	30	base	base	NOUN
cjal-3082	90	31	year	year	NOUN
cjal-3082	90	32	,	,	PUNCT
cjal-3082	90	33	special	special	ADJ
cjal-3082	90	34	additions	addition	NOUN
cjal-3082	90	35	and	and	CCONJ
cjal-3082	90	36	exclusions	exclusion	NOUN
cjal-3082	90	37	to	to	PART
cjal-3082	90	38	base	base	NOUN
cjal-3082	90	39	profits	profit	NOUN
cjal-3082	90	40	,	,	PUNCT
cjal-3082	90	41	and	and	CCONJ
cjal-3082	90	42	the	the	DET
cjal-3082	90	43	actual	actual	ADJ
cjal-3082	90	44	percentage	percentage	NOUN
cjal-3082	90	45	allowances	allowance	NOUN
cjal-3082	90	46	for	for	ADP
cjal-3082	90	47	product	product	NOUN
cjal-3082	90	48	development	development	NOUN
cjal-3082	90	49	,	,	PUNCT
cjal-3082	90	50	employee	employee	NOUN
cjal-3082	90	51	bonuses	bonus	NOUN
cjal-3082	90	52	,	,	PUNCT
cjal-3082	90	53	and	and	CCONJ
cjal-3082	90	54	the	the	DET
cjal-3082	90	55	enterprise	enterprise	NOUN
cjal-3082	90	56	fund	fund	NOUN
cjal-3082	90	57	.	.	PUNCT
cjal-3082	91	1	although	although	SCONJ
cjal-3082	91	2	the	the	DET
cjal-3082	91	3	portion	portion	NOUN
cjal-3082	91	4	of	of	ADP
cjal-3082	91	5	an	an	DET
cjal-3082	91	6	enterprise	enterprise	NOUN
cjal-3082	91	7	's	's	PART
cjal-3082	91	8	current	current	ADJ
cjal-3082	91	9	profits	profit	NOUN
cjal-3082	91	10	deemed	deem	VERB
cjal-3082	91	11	to	to	PART
cjal-3082	91	12	be	be	AUX
cjal-3082	91	13	base	base	NOUN
cjal-3082	91	14	profits	profit	NOUN
cjal-3082	91	15	was	be	AUX
cjal-3082	91	16	based	base	VERB
cjal-3082	91	17	on	on	ADP
cjal-3082	91	18	the	the	DET
cjal-3082	91	19	amount	amount	NOUN
cjal-3082	91	20	of	of	ADP
cjal-3082	91	21	total	total	ADJ
cjal-3082	91	22	profits	profit	NOUN
cjal-3082	91	23	earned	earn	VERB
cjal-3082	91	24	in	in	ADP
cjal-3082	91	25	the	the	DET
cjal-3082	91	26	prior	prior	ADJ
cjal-3082	91	27	fiscal	fiscal	ADJ
cjal-3082	91	28	year	year	NOUN
cjal-3082	91	29	,	,	PUNCT
cjal-3082	91	30	it	it	PRON
cjal-3082	91	31	could	could	AUX
cjal-3082	91	32	be	be	AUX
cjal-3082	91	33	subject	subject	ADJ
cjal-3082	91	34	to	to	ADP
cjal-3082	91	35	certain	certain	ADJ
cjal-3082	91	36	negotiated	negotiate	VERB
cjal-3082	91	37	adjustments.18	adjustments.18	PROPN
cjal-3082	91	38	finally	finally	ADV
cjal-3082	91	39	,	,	PUNCT
cjal-3082	91	40	the	the	DET
cjal-3082	91	41	regulations	regulation	NOUN
cjal-3082	91	42	for	for	ADP
cjal-3082	91	43	the	the	DET
cjal-3082	91	44	profit	profit	NOUN
cjal-3082	91	45	sharing	sharing	NOUN
cjal-3082	91	46	system	system	NOUN
cjal-3082	91	47	allowed	allow	VERB
cjal-3082	91	48	for	for	ADP
cjal-3082	91	49	renegotiation	renegotiation	NOUN
cjal-3082	91	50	of	of	ADP
cjal-3082	91	51	an	an	DET
cjal-3082	91	52	enterprise	enterprise	NOUN
cjal-3082	91	53	's	's	PART
cjal-3082	91	54	profit	profit	NOUN
cjal-3082	91	55	sharing	sharing	NOUN
cjal-3082	91	56	rates	rate	NOUN
cjal-3082	91	57	under	under	ADP
cjal-3082	91	58	certain	certain	ADJ
cjal-3082	91	59	special	special	ADJ
cjal-3082	91	60	circumstances.1	circumstances.1	PROPN
cjal-3082	91	61	9	9	NUM
cjal-3082	91	62	15	15	NUM
cjal-3082	91	63	.	.	PUNCT
cjal-3082	92	1	if	if	SCONJ
cjal-3082	92	2	the	the	DET
cjal-3082	92	3	profit	profit	NOUN
cjal-3082	92	4	base	base	NOUN
cjal-3082	92	5	is	be	AUX
cjal-3082	92	6	equal	equal	ADJ
cjal-3082	92	7	to	to	ADP
cjal-3082	92	8	the	the	DET
cjal-3082	92	9	total	total	ADJ
cjal-3082	92	10	profits	profit	NOUN
cjal-3082	92	11	earned	earn	VERB
cjal-3082	92	12	in	in	ADP
cjal-3082	92	13	the	the	DET
cjal-3082	92	14	previous	previous	ADJ
cjal-3082	92	15	year	year	NOUN
cjal-3082	92	16	,	,	PUNCT
cjal-3082	92	17	then	then	ADV
cjal-3082	92	18	the	the	DET
cjal-3082	92	19	base	base	ADJ
cjal-3082	92	20	profit	profit	NOUN
cjal-3082	92	21	sharing	sharing	NOUN
cjal-3082	92	22	rate	rate	NOUN
cjal-3082	92	23	should	should	AUX
cjal-3082	92	24	be	be	AUX
cjal-3082	92	25	such	such	ADJ
cjal-3082	92	26	that	that	SCONJ
cjal-3082	92	27	the	the	DET
cjal-3082	92	28	enterprise	enterprise	NOUN
cjal-3082	92	29	retains	retain	VERB
cjal-3082	92	30	the	the	DET
cjal-3082	92	31	portion	portion	NOUN
cjal-3082	92	32	of	of	ADP
cjal-3082	92	33	base	base	NOUN
cjal-3082	92	34	profits	profit	NOUN
cjal-3082	92	35	in	in	ADP
cjal-3082	92	36	the	the	DET
cjal-3082	92	37	current	current	ADJ
cjal-3082	92	38	year	year	NOUN
cjal-3082	92	39	which	which	PRON
cjal-3082	92	40	is	be	AUX
cjal-3082	92	41	equal	equal	ADJ
cjal-3082	92	42	to	to	ADP
cjal-3082	92	43	the	the	DET
cjal-3082	92	44	sum	sum	NOUN
cjal-3082	92	45	of	of	ADP
cjal-3082	92	46	fund	fund	NOUN
cjal-3082	92	47	expenditures	expenditure	NOUN
cjal-3082	92	48	made	make	VERB
cjal-3082	92	49	in	in	ADP
cjal-3082	92	50	the	the	DET
cjal-3082	92	51	previous	previous	ADJ
cjal-3082	92	52	year	year	NOUN
cjal-3082	92	53	.	.	PUNCT
cjal-3082	93	1	in	in	ADP
cjal-3082	93	2	mathematical	mathematical	ADJ
cjal-3082	93	3	terms	term	NOUN
cjal-3082	93	4	,	,	PUNCT
cjal-3082	93	5	where	where	SCONJ
cjal-3082	93	6	rb	rb	NOUN
cjal-3082	93	7	is	be	AUX
cjal-3082	93	8	the	the	DET
cjal-3082	93	9	base	base	ADJ
cjal-3082	93	10	profit	profit	NOUN
cjal-3082	93	11	sharing	sharing	NOUN
cjal-3082	93	12	rate	rate	NOUN
cjal-3082	93	13	,	,	PUNCT
cjal-3082	93	14	eo	eo	PROPN
cjal-3082	93	15	is	be	AUX
cjal-3082	93	16	the	the	DET
cjal-3082	93	17	sum	sum	NOUN
cjal-3082	93	18	of	of	ADP
cjal-3082	93	19	fund	fund	NOUN
cjal-3082	93	20	expenditures	expenditure	NOUN
cjal-3082	93	21	made	make	VERB
cjal-3082	93	22	in	in	ADP
cjal-3082	93	23	the	the	DET
cjal-3082	93	24	previous	previous	ADJ
cjal-3082	93	25	year	year	NOUN
cjal-3082	93	26	,	,	PUNCT
cjal-3082	93	27	po	po	PROPN
cjal-3082	93	28	is	be	AUX
cjal-3082	93	29	the	the	DET
cjal-3082	93	30	total	total	ADJ
cjal-3082	93	31	profits	profit	NOUN
cjal-3082	93	32	earned	earn	VERB
cjal-3082	93	33	in	in	ADP
cjal-3082	93	34	the	the	DET
cjal-3082	93	35	previous	previous	ADJ
cjal-3082	93	36	year	year	NOUN
cjal-3082	93	37	,	,	PUNCT
cjal-3082	93	38	ei	ei	X
cjal-3082	93	39	is	be	AUX
cjal-3082	93	40	the	the	DET
cjal-3082	93	41	portion	portion	NOUN
cjal-3082	93	42	of	of	ADP
cjal-3082	93	43	base	base	NOUN
cjal-3082	93	44	profits	profit	NOUN
cjal-3082	93	45	allowed	allow	VERB
cjal-3082	93	46	to	to	PART
cjal-3082	93	47	be	be	AUX
cjal-3082	93	48	retained	retain	VERB
cjal-3082	93	49	in	in	ADP
cjal-3082	93	50	the	the	DET
cjal-3082	93	51	current	current	ADJ
cjal-3082	93	52	year	year	NOUN
cjal-3082	93	53	,	,	PUNCT
cjal-3082	93	54	and	and	CCONJ
cjal-3082	93	55	po	po	NOUN
cjal-3082	93	56	is	be	AUX
cjal-3082	93	57	the	the	DET
cjal-3082	93	58	current	current	ADJ
cjal-3082	93	59	year	year	NOUN
cjal-3082	93	60	's	's	PART
cjal-3082	93	61	base	base	NOUN
cjal-3082	93	62	profits	profit	NOUN
cjal-3082	93	63	,	,	PUNCT
cjal-3082	93	64	rb	rb	NOUN
cjal-3082	93	65	=	=	SYM
cjal-3082	93	66	ec	ec	PROPN
cjal-3082	93	67	/	/	SYM
cjal-3082	93	68	po	po	PROPN
cjal-3082	93	69	,	,	PUNCT
cjal-3082	93	70	and	and	CCONJ
cjal-3082	94	1	rb	rb	X
cjal-3082	94	2	x	x	X
cjal-3082	94	3	po	po	NOUN
cjal-3082	94	4	=	=	SYM
cjal-3082	94	5	eo	eo	PROPN
cjal-3082	94	6	.	.	PUNCT
cjal-3082	95	1	therefore	therefore	ADV
cjal-3082	95	2	,	,	PUNCT
cjal-3082	95	3	if	if	SCONJ
cjal-3082	95	4	pb	pb	ADP
cjal-3082	95	5	=	=	X
cjal-3082	95	6	po	po	PROPN
cjal-3082	95	7	,	,	PUNCT
cjal-3082	95	8	since	since	SCONJ
cjal-3082	95	9	rb	rb	NOUN
cjal-3082	95	10	x	x	PUNCT
cjal-3082	95	11	pb	pb	ADP
cjal-3082	95	12	=	=	PROPN
cjal-3082	95	13	e1	e1	PROPN
cjal-3082	95	14	,	,	PUNCT
cjal-3082	95	15	el	el	PROPN
cjal-3082	95	16	=	=	PUNCT
cjal-3082	95	17	fo	fo	PROPN
cjal-3082	95	18	.	.	PUNCT
cjal-3082	96	1	in	in	ADP
cjal-3082	96	2	theory	theory	NOUN
cjal-3082	96	3	,	,	PUNCT
cjal-3082	96	4	the	the	DET
cjal-3082	96	5	portion	portion	NOUN
cjal-3082	96	6	of	of	ADP
cjal-3082	96	7	base	base	NOUN
cjal-3082	96	8	profits	profit	NOUN
cjal-3082	96	9	allowed	allow	VERB
cjal-3082	96	10	to	to	PART
cjal-3082	96	11	be	be	AUX
cjal-3082	96	12	retained	retain	VERB
cjal-3082	96	13	(	(	PUNCT
cjal-3082	96	14	e1	e1	PROPN
cjal-3082	96	15	)	)	PUNCT
cjal-3082	96	16	can	can	AUX
cjal-3082	96	17	never	never	ADV
cjal-3082	96	18	exceed	exceed	VERB
cjal-3082	96	19	the	the	DET
cjal-3082	96	20	sum	sum	NOUN
cjal-3082	96	21	of	of	ADP
cjal-3082	96	22	fund	fund	NOUN
cjal-3082	96	23	expenditures	expenditure	NOUN
cjal-3082	96	24	from	from	ADP
cjal-3082	96	25	the	the	DET
cjal-3082	96	26	previous	previous	ADJ
cjal-3082	96	27	year	year	NOUN
cjal-3082	96	28	(	(	PUNCT
cjal-3082	96	29	eo	eo	NOUN
cjal-3082	96	30	)	)	PUNCT
cjal-3082	96	31	since	since	SCONJ
cjal-3082	96	32	current	current	ADJ
cjal-3082	96	33	profits	profit	NOUN
cjal-3082	96	34	exceeding	exceed	VERB
cjal-3082	96	35	the	the	DET
cjal-3082	96	36	total	total	ADJ
cjal-3082	96	37	profits	profit	NOUN
cjal-3082	96	38	earned	earn	VERB
cjal-3082	96	39	in	in	ADP
cjal-3082	96	40	the	the	DET
cjal-3082	96	41	previous	previous	ADJ
cjal-3082	96	42	year	year	NOUN
cjal-3082	96	43	(	(	PUNCT
cjal-3082	96	44	po	po	NOUN
cjal-3082	96	45	)	)	PUNCT
cjal-3082	96	46	are	be	AUX
cjal-3082	96	47	considered	consider	VERB
cjal-3082	96	48	to	to	PART
cjal-3082	96	49	be	be	AUX
cjal-3082	96	50	incremental	incremental	ADJ
cjal-3082	96	51	profits	profit	NOUN
cjal-3082	96	52	rather	rather	ADV
cjal-3082	96	53	than	than	ADP
cjal-3082	96	54	base	base	ADJ
cjal-3082	96	55	profits	profit	NOUN
cjal-3082	96	56	.	.	PUNCT
cjal-3082	97	1	el	el	PROPN
cjal-3082	97	2	can	can	AUX
cjal-3082	97	3	be	be	AUX
cjal-3082	97	4	lower	low	ADJ
cjal-3082	97	5	than	than	ADP
cjal-3082	97	6	e	e	NOUN
cjal-3082	97	7	however	however	ADV
cjal-3082	97	8	,	,	PUNCT
cjal-3082	97	9	if	if	SCONJ
cjal-3082	97	10	an	an	DET
cjal-3082	97	11	enterprises	enterprise	NOUN
cjal-3082	97	12	current	current	ADJ
cjal-3082	97	13	total	total	ADJ
cjal-3082	97	14	profits	profit	NOUN
cjal-3082	97	15	are	be	AUX
cjal-3082	97	16	less	less	ADJ
cjal-3082	97	17	than	than	ADP
cjal-3082	97	18	the	the	DET
cjal-3082	97	19	total	total	ADJ
cjal-3082	97	20	profits	profit	NOUN
cjal-3082	97	21	that	that	PRON
cjal-3082	97	22	it	it	PRON
cjal-3082	97	23	earned	earn	VERB
cjal-3082	97	24	in	in	ADP
cjal-3082	97	25	the	the	DET
cjal-3082	97	26	previous	previous	ADJ
cjal-3082	97	27	year	year	NOUN
cjal-3082	97	28	(	(	PUNCT
cjal-3082	97	29	po	po	NOUN
cjal-3082	97	30	)	)	PUNCT
cjal-3082	97	31	.	.	PUNCT
cjal-3082	98	1	16	16	NUM
cjal-3082	98	2	.	.	PUNCT
cjal-3082	99	1	"	"	PUNCT
cjal-3082	99	2	consultation	consultation	NOUN
cjal-3082	99	3	"	"	PUNCT
cjal-3082	99	4	in	in	ADP
cjal-3082	99	5	chinese	chinese	ADJ
cjal-3082	99	6	legal	legal	ADJ
cjal-3082	99	7	documents	document	NOUN
cjal-3082	99	8	means	mean	VERB
cjal-3082	99	9	to	to	PART
cjal-3082	99	10	hold	hold	VERB
cjal-3082	99	11	friendly	friendly	ADJ
cjal-3082	99	12	negotiations	negotiation	NOUN
cjal-3082	99	13	between	between	ADP
cjal-3082	99	14	parties	party	NOUN
cjal-3082	99	15	for	for	ADP
cjal-3082	99	16	the	the	DET
cjal-3082	99	17	purpose	purpose	NOUN
cjal-3082	99	18	of	of	ADP
cjal-3082	99	19	reaching	reach	VERB
cjal-3082	99	20	a	a	DET
cjal-3082	99	21	certain	certain	ADJ
cjal-3082	99	22	agreement	agreement	NOUN
cjal-3082	99	23	.	.	PUNCT
cjal-3082	100	1	the	the	DET
cjal-3082	100	2	meaning	meaning	NOUN
cjal-3082	100	3	is	be	AUX
cjal-3082	100	4	broader	broad	ADJ
cjal-3082	100	5	than	than	ADP
cjal-3082	100	6	the	the	DET
cjal-3082	100	7	mere	mere	ADJ
cjal-3082	100	8	exchange	exchange	NOUN
cjal-3082	100	9	of	of	ADP
cjal-3082	100	10	views	view	NOUN
cjal-3082	100	11	or	or	CCONJ
cjal-3082	100	12	information	information	NOUN
cjal-3082	100	13	.	.	PUNCT
cjal-3082	101	1	17	17	NUM
cjal-3082	101	2	.	.	PUNCT
cjal-3082	101	3	see	see	VERB
cjal-3082	101	4	profit	profit	NOUN
cjal-3082	101	5	sharing	sharing	NOUN
cjal-3082	101	6	provisions	provision	NOUN
cjal-3082	101	7	,	,	PUNCT
cjal-3082	101	8	supra	supra	PROPN
cjal-3082	101	9	note	note	NOUN
cjal-3082	101	10	9	9	NUM
cjal-3082	101	11	,	,	PUNCT
cjal-3082	101	12	sec	sec	PROPN
cjal-3082	101	13	.	.	PROPN
cjal-3082	101	14	2	2	NUM
cjal-3082	101	15	,	,	PUNCT
cjal-3082	101	16	at	at	ADP
cjal-3082	101	17	383	383	NUM
cjal-3082	101	18	;	;	PUNCT
cjal-3082	101	19	profit	profit	NOUN
cjal-3082	101	20	sharing	sharing	NOUN
cjal-3082	101	21	methods	method	NOUN
cjal-3082	101	22	,	,	PUNCT
cjal-3082	101	23	supra	supra	PROPN
cjal-3082	101	24	note	note	PROPN
cjal-3082	101	25	11	11	NUM
cjal-3082	101	26	,	,	PUNCT
cjal-3082	101	27	sec	sec	PROPN
cjal-3082	101	28	.	.	PROPN
cjal-3082	101	29	3	3	NUM
cjal-3082	101	30	,	,	PUNCT
cjal-3082	101	31	at	at	ADP
cjal-3082	101	32	188	188	NUM
cjal-3082	101	33	.	.	PUNCT
cjal-3082	101	34	18	18	NUM
cjal-3082	101	35	.	.	PUNCT
cjal-3082	102	1	profit	profit	NOUN
cjal-3082	102	2	sharing	sharing	NOUN
cjal-3082	102	3	methods	method	NOUN
cjal-3082	102	4	,	,	PUNCT
cjal-3082	102	5	supra	supra	PROPN
cjal-3082	102	6	note	note	PROPN
cjal-3082	102	7	11	11	NUM
cjal-3082	102	8	,	,	PUNCT
cjal-3082	102	9	see	see	VERB
cjal-3082	102	10	.	.	PUNCT
cjal-3082	103	1	3	3	NUM
cjal-3082	103	2	,	,	PUNCT
cjal-3082	103	3	at	at	ADP
cjal-3082	103	4	189	189	NUM
cjal-3082	103	5	.	.	NOUN
cjal-3082	103	6	19	19	NUM
cjal-3082	103	7	.	.	PUNCT
cjal-3082	103	8	profit	profit	NOUN
cjal-3082	103	9	sharing	sharing	NOUN
cjal-3082	103	10	methods	method	NOUN
cjal-3082	103	11	,	,	PUNCT
cjal-3082	103	12	supra	supra	PROPN
cjal-3082	103	13	note	note	PROPN
cjal-3082	103	14	11	11	NUM
cjal-3082	103	15	,	,	PUNCT
cjal-3082	103	16	sec	sec	PROPN
cjal-3082	103	17	.	.	PROPN
cjal-3082	103	18	6	6	NUM
cjal-3082	103	19	,	,	PUNCT
cjal-3082	103	20	at	at	ADP
cjal-3082	103	21	189	189	NUM
cjal-3082	103	22	-	-	SYM
cjal-3082	103	23	90	90	NUM
cjal-3082	103	24	.	.	PUNCT
cjal-3082	104	1	for	for	ADP
cjal-3082	104	2	example	example	NOUN
cjal-3082	104	3	,	,	PUNCT
cjal-3082	104	4	the	the	DET
cjal-3082	104	5	state	state	NOUN
cjal-3082	104	6	may	may	AUX
cjal-3082	104	7	renegotiate	renegotiate	VERB
cjal-3082	104	8	the	the	DET
cjal-3082	104	9	rate	rate	NOUN
cjal-3082	104	10	if	if	SCONJ
cjal-3082	104	11	the	the	DET
cjal-3082	104	12	price	price	NOUN
cjal-3082	104	13	of	of	ADP
cjal-3082	104	14	principal	principal	ADJ
cjal-3082	104	15	raw	raw	ADJ
cjal-3082	104	16	materials	material	NOUN
cjal-3082	104	17	or	or	CCONJ
cjal-3082	104	18	finished	finished	ADJ
cjal-3082	104	19	products	product	NOUN
cjal-3082	104	20	has	have	AUX
cjal-3082	104	21	significantly	significantly	ADV
cjal-3082	104	22	changed	change	VERB
cjal-3082	104	23	,	,	PUNCT
cjal-3082	104	24	if	if	SCONJ
cjal-3082	104	25	there	there	PRON
cjal-3082	104	26	has	have	AUX
cjal-3082	104	27	been	be	AUX
cjal-3082	104	28	a	a	DET
cjal-3082	104	29	merger	merger	NOUN
cjal-3082	104	30	or	or	CCONJ
cjal-3082	104	31	reorganization	reorganization	NOUN
cjal-3082	104	32	in	in	ADP
cjal-3082	104	33	the	the	DET
cjal-3082	104	34	enterprise	enterprise	NOUN
cjal-3082	104	35	,	,	PUNCT
cjal-3082	104	36	or	or	CCONJ
cjal-3082	104	37	if	if	SCONJ
cjal-3082	104	38	there	there	PRON
cjal-3082	104	39	has	have	AUX
cjal-3082	104	40	been	be	AUX
cjal-3082	104	41	a	a	DET
cjal-3082	104	42	substantial	substantial	ADJ
cjal-3082	104	43	increase	increase	NOUN
cjal-3082	104	44	in	in	ADP
cjal-3082	104	45	profits	profit	NOUN
cjal-3082	104	46	generated	generate	VERB
cjal-3082	104	47	by	by	ADP
cjal-3082	104	48	state	state	NOUN
cjal-3082	104	49	investment	investment	NOUN
cjal-3082	104	50	projects	project	NOUN
cjal-3082	104	51	.	.	PUNCT
cjal-3082	105	1	1989	1989	NUM
cjal-3082	105	2	]	]	PUNCT
cjal-3082	105	3	journal	journal	NOUN
cjal-3082	105	4	of	of	ADP
cjal-3082	105	5	chinese	chinese	ADJ
cjal-3082	105	6	law	law	NOUN
cjal-3082	105	7	the	the	DET
cjal-3082	105	8	purpose	purpose	NOUN
cjal-3082	105	9	for	for	ADP
cjal-3082	105	10	allowing	allow	VERB
cjal-3082	105	11	state	state	NOUN
cjal-3082	105	12	-	-	PUNCT
cjal-3082	105	13	owned	own	VERB
cjal-3082	105	14	enterprises	enterprise	NOUN
cjal-3082	105	15	to	to	PART
cjal-3082	105	16	retain	retain	VERB
cjal-3082	105	17	a	a	DET
cjal-3082	105	18	portion	portion	NOUN
cjal-3082	105	19	of	of	ADP
cjal-3082	105	20	their	their	PRON
cjal-3082	105	21	incremental	incremental	ADJ
cjal-3082	105	22	profits	profit	NOUN
cjal-3082	105	23	was	be	AUX
cjal-3082	105	24	to	to	PART
cjal-3082	105	25	provide	provide	VERB
cjal-3082	105	26	incentive	incentive	NOUN
cjal-3082	105	27	for	for	ADP
cjal-3082	105	28	increasing	increase	VERB
cjal-3082	105	29	economic	economic	ADJ
cjal-3082	105	30	efficiency	efficiency	NOUN
cjal-3082	105	31	and	and	CCONJ
cjal-3082	105	32	growth	growth	NOUN
cjal-3082	105	33	.	.	PUNCT
cjal-3082	106	1	the	the	DET
cjal-3082	106	2	profit	profit	NOUN
cjal-3082	106	3	sharing	sharing	NOUN
cjal-3082	106	4	rate	rate	NOUN
cjal-3082	106	5	that	that	PRON
cjal-3082	106	6	applied	apply	VERB
cjal-3082	106	7	to	to	ADP
cjal-3082	106	8	incremental	incremental	ADJ
cjal-3082	106	9	profits	profit	NOUN
cjal-3082	106	10	was	be	AUX
cjal-3082	106	11	a	a	DET
cjal-3082	106	12	prescribed	prescribed	ADJ
cjal-3082	106	13	fixed	fix	VERB
cjal-3082	106	14	rate	rate	NOUN
cjal-3082	106	15	which	which	PRON
cjal-3082	106	16	applied	apply	VERB
cjal-3082	106	17	uniformly	uniformly	ADV
cjal-3082	106	18	to	to	ADP
cjal-3082	106	19	all	all	DET
cjal-3082	106	20	state	state	NOUN
cjal-3082	106	21	-	-	PUNCT
cjal-3082	106	22	owned	own	VERB
cjal-3082	106	23	enterprises	enterprise	NOUN
cjal-3082	106	24	in	in	ADP
cjal-3082	106	25	the	the	DET
cjal-3082	106	26	same	same	ADJ
cjal-3082	106	27	industry.2	industry.2	NOUN
cjal-3082	106	28	"	"	PUNCT
cjal-3082	106	29	generally	generally	ADV
cjal-3082	106	30	,	,	PUNCT
cjal-3082	106	31	the	the	DET
cjal-3082	106	32	incremental	incremental	ADJ
cjal-3082	106	33	profit	profit	NOUN
cjal-3082	106	34	sharing	sharing	NOUN
cjal-3082	106	35	rate	rate	NOUN
cjal-3082	106	36	of	of	ADP
cjal-3082	106	37	an	an	DET
cjal-3082	106	38	industry	industry	NOUN
cjal-3082	106	39	was	be	AUX
cjal-3082	106	40	inversely	inversely	ADV
cjal-3082	106	41	related	relate	VERB
cjal-3082	106	42	to	to	ADP
cjal-3082	106	43	the	the	DET
cjal-3082	106	44	industry	industry	NOUN
cjal-3082	106	45	's	's	PART
cjal-3082	106	46	profitability	profitability	NOUN
cjal-3082	106	47	.	.	PUNCT
cjal-3082	107	1	for	for	ADP
cjal-3082	107	2	example	example	NOUN
cjal-3082	107	3	,	,	PUNCT
cjal-3082	107	4	the	the	DET
cjal-3082	107	5	incremental	incremental	ADJ
cjal-3082	107	6	profit	profit	NOUN
cjal-3082	107	7	sharing	sharing	NOUN
cjal-3082	107	8	rate	rate	NOUN
cjal-3082	107	9	for	for	ADP
cjal-3082	107	10	highly	highly	ADV
cjal-3082	107	11	profitable	profitable	ADJ
cjal-3082	107	12	industries	industry	NOUN
cjal-3082	107	13	such	such	ADJ
cjal-3082	107	14	as	as	ADP
cjal-3082	107	15	oil	oil	NOUN
cjal-3082	107	16	and	and	CCONJ
cjal-3082	107	17	petro	petro	NOUN
cjal-3082	107	18	-	-	PUNCT
cjal-3082	107	19	chemicals	chemical	NOUN
cjal-3082	107	20	was	be	AUX
cjal-3082	107	21	ten	ten	NUM
cjal-3082	107	22	percent	percent	NOUN
cjal-3082	107	23	;	;	PUNCT
cjal-3082	107	24	the	the	DET
cjal-3082	107	25	rate	rate	NOUN
cjal-3082	107	26	for	for	ADP
cjal-3082	107	27	industries	industry	NOUN
cjal-3082	107	28	with	with	ADP
cjal-3082	107	29	low	low	ADJ
cjal-3082	107	30	profitability	profitability	NOUN
cjal-3082	107	31	,	,	PUNCT
cjal-3082	107	32	such	such	ADJ
cjal-3082	107	33	as	as	ADP
cjal-3082	107	34	coal	coal	NOUN
cjal-3082	107	35	mining	mining	NOUN
cjal-3082	107	36	and	and	CCONJ
cjal-3082	107	37	farming	farming	NOUN
cjal-3082	107	38	equipment	equipment	NOUN
cjal-3082	107	39	,	,	PUNCT
cjal-3082	107	40	was	be	AUX
cjal-3082	107	41	thirty	thirty	NUM
cjal-3082	107	42	percent.2	percent.2	NOUN
cjal-3082	107	43	'	'	PART
cjal-3082	107	44	the	the	DET
cjal-3082	107	45	median	median	ADJ
cjal-3082	107	46	incremental	incremental	ADJ
cjal-3082	107	47	profit	profit	NOUN
cjal-3082	107	48	sharing	sharing	NOUN
cjal-3082	107	49	rate	rate	NOUN
cjal-3082	107	50	for	for	ADP
cjal-3082	107	51	all	all	DET
cjal-3082	107	52	industries	industry	NOUN
cjal-3082	107	53	was	be	AUX
cjal-3082	107	54	twenty	twenty	NUM
cjal-3082	107	55	percent.22	percent.22	NOUN
cjal-3082	107	56	with	with	ADP
cjal-3082	107	57	regard	regard	NOUN
cjal-3082	107	58	to	to	ADP
cjal-3082	107	59	use	use	NOUN
cjal-3082	107	60	of	of	ADP
cjal-3082	107	61	their	their	PRON
cjal-3082	107	62	retained	retain	VERB
cjal-3082	107	63	share	share	NOUN
cjal-3082	107	64	of	of	ADP
cjal-3082	107	65	profits	profit	NOUN
cjal-3082	107	66	,	,	PUNCT
cjal-3082	107	67	unlike	unlike	ADP
cjal-3082	107	68	private	private	ADJ
cjal-3082	107	69	enterprises	enterprise	NOUN
cjal-3082	107	70	in	in	ADP
cjal-3082	107	71	capitalist	capitalist	ADJ
cjal-3082	107	72	economies	economy	NOUN
cjal-3082	107	73	,	,	PUNCT
cjal-3082	107	74	state	state	NOUN
cjal-3082	107	75	-	-	PUNCT
cjal-3082	107	76	owned	own	VERB
cjal-3082	107	77	enterprises	enterprise	NOUN
cjal-3082	107	78	under	under	ADP
cjal-3082	107	79	china	china	PROPN
cjal-3082	107	80	's	's	PART
cjal-3082	107	81	profit	profit	NOUN
cjal-3082	107	82	sharing	sharing	NOUN
cjal-3082	107	83	system	system	NOUN
cjal-3082	107	84	did	do	AUX
cjal-3082	107	85	not	not	PART
cjal-3082	107	86	have	have	VERB
cjal-3082	107	87	complete	complete	ADJ
cjal-3082	107	88	autonomy	autonomy	NOUN
cjal-3082	107	89	in	in	ADP
cjal-3082	107	90	the	the	DET
cjal-3082	107	91	use	use	NOUN
cjal-3082	107	92	of	of	ADP
cjal-3082	107	93	such	such	ADJ
cjal-3082	107	94	profits	profit	NOUN
cjal-3082	107	95	.	.	PUNCT
cjal-3082	108	1	there	there	PRON
cjal-3082	108	2	were	be	VERB
cjal-3082	108	3	no	no	DET
cjal-3082	108	4	private	private	ADJ
cjal-3082	108	5	shareholders	shareholder	NOUN
cjal-3082	108	6	to	to	PART
cjal-3082	108	7	whom	whom	PRON
cjal-3082	108	8	dividends	dividend	NOUN
cjal-3082	108	9	could	could	AUX
cjal-3082	108	10	be	be	AUX
cjal-3082	108	11	distributed	distribute	VERB
cjal-3082	108	12	.	.	PUNCT
cjal-3082	109	1	moreover	moreover	ADV
cjal-3082	109	2	,	,	PUNCT
cjal-3082	109	3	the	the	DET
cjal-3082	109	4	allocation	allocation	NOUN
cjal-3082	109	5	of	of	ADP
cjal-3082	109	6	retained	retain	VERB
cjal-3082	109	7	profits	profit	NOUN
cjal-3082	109	8	within	within	ADP
cjal-3082	109	9	an	an	DET
cjal-3082	109	10	enterprise	enterprise	NOUN
cjal-3082	109	11	was	be	AUX
cjal-3082	109	12	prescribed	prescribe	VERB
cjal-3082	109	13	by	by	ADP
cjal-3082	109	14	the	the	DET
cjal-3082	109	15	state	state	NOUN
cjal-3082	109	16	.	.	PUNCT
cjal-3082	110	1	all	all	DET
cjal-3082	110	2	retained	retain	VERB
cjal-3082	110	3	profits	profit	NOUN
cjal-3082	110	4	had	have	VERB
cjal-3082	110	5	to	to	PART
cjal-3082	110	6	be	be	AUX
cjal-3082	110	7	divided	divide	VERB
cjal-3082	110	8	into	into	ADP
cjal-3082	110	9	three	three	NUM
cjal-3082	110	10	special	special	ADJ
cjal-3082	110	11	purpose	purpose	NOUN
cjal-3082	110	12	funds	fund	NOUN
cjal-3082	110	13	(	(	PUNCT
cjal-3082	110	14	zhuanxiang	zhuanxiang	PROPN
cjal-3082	110	15	jin	jin	PROPN
cjal-3082	110	16	)	)	PUNCT
cjal-3082	110	17	earmarked	earmark	VERB
cjal-3082	110	18	for	for	ADP
cjal-3082	110	19	production	production	NOUN
cjal-3082	110	20	development	development	NOUN
cjal-3082	110	21	,	,	PUNCT
cjal-3082	110	22	employee	employee	NOUN
cjal-3082	110	23	welfare	welfare	NOUN
cjal-3082	110	24	,	,	PUNCT
cjal-3082	110	25	and	and	CCONJ
cjal-3082	110	26	employee	employee	NOUN
cjal-3082	111	1	bonuses.23	bonuses.23	ADV
cjal-3082	111	2	beginning	begin	VERB
cjal-3082	111	3	in	in	ADP
cjal-3082	111	4	1981	1981	NUM
cjal-3082	111	5	,	,	PUNCT
cjal-3082	111	6	an	an	DET
cjal-3082	111	7	alternative	alternative	ADJ
cjal-3082	111	8	type	type	NOUN
cjal-3082	111	9	of	of	ADP
cjal-3082	111	10	profit	profit	NOUN
cjal-3082	111	11	sharing	sharing	NOUN
cjal-3082	111	12	was	be	AUX
cjal-3082	111	13	applied	apply	VERB
cjal-3082	111	14	to	to	ADP
cjal-3082	111	15	a	a	DET
cjal-3082	111	16	few	few	ADJ
cjal-3082	111	17	large	large	ADJ
cjal-3082	111	18	state	state	NOUN
cjal-3082	111	19	-	-	PUNCT
cjal-3082	111	20	owned	own	VERB
cjal-3082	111	21	enterprises	enterprise	NOUN
cjal-3082	111	22	in	in	ADP
cjal-3082	111	23	the	the	DET
cjal-3082	111	24	form	form	NOUN
cjal-3082	111	25	of	of	ADP
cjal-3082	111	26	responsibility	responsibility	NOUN
cjal-3082	111	27	contracts.24	contracts.24	NOUN
cjal-3082	111	28	under	under	ADP
cjal-3082	111	29	this	this	DET
cjal-3082	111	30	alternative	alternative	ADJ
cjal-3082	111	31	system	system	NOUN
cjal-3082	111	32	,	,	PUNCT
cjal-3082	111	33	some	some	DET
cjal-3082	111	34	enterprises	enterprise	NOUN
cjal-3082	111	35	were	be	AUX
cjal-3082	111	36	required	require	VERB
cjal-3082	111	37	to	to	PART
cjal-3082	111	38	establish	establish	VERB
cjal-3082	111	39	in	in	ADP
cjal-3082	111	40	a	a	DET
cjal-3082	111	41	contract	contract	NOUN
cjal-3082	111	42	with	with	ADP
cjal-3082	111	43	their	their	PRON
cjal-3082	111	44	supervising	supervise	VERB
cjal-3082	111	45	government	government	NOUN
cjal-3082	111	46	departments	department	VERB
cjal-3082	111	47	the	the	DET
cjal-3082	111	48	amount	amount	NOUN
cjal-3082	111	49	of	of	ADP
cjal-3082	111	50	profits	profit	NOUN
cjal-3082	111	51	that	that	PRON
cjal-3082	111	52	they	they	PRON
cjal-3082	111	53	could	could	AUX
cjal-3082	111	54	retain	retain	VERB
cjal-3082	111	55	.	.	PUNCT
cjal-3082	112	1	the	the	DET
cjal-3082	112	2	contracted	contract	VERB
cjal-3082	112	3	amount	amount	NOUN
cjal-3082	112	4	that	that	PRON
cjal-3082	112	5	was	be	AUX
cjal-3082	112	6	negotiated	negotiate	VERB
cjal-3082	112	7	would	would	AUX
cjal-3082	112	8	supercede	supercede	VERB
cjal-3082	112	9	the	the	DET
cjal-3082	112	10	amount	amount	NOUN
cjal-3082	112	11	that	that	PRON
cjal-3082	112	12	would	would	AUX
cjal-3082	112	13	result	result	VERB
cjal-3082	112	14	under	under	ADP
cjal-3082	112	15	the	the	DET
cjal-3082	112	16	normal	normal	ADJ
cjal-3082	112	17	profit	profit	NOUN
cjal-3082	112	18	sharing	sharing	NOUN
cjal-3082	112	19	system	system	NOUN
cjal-3082	112	20	.	.	PUNCT
cjal-3082	113	1	the	the	DET
cjal-3082	113	2	formulas	formula	NOUN
cjal-3082	113	3	which	which	PRON
cjal-3082	113	4	served	serve	VERB
cjal-3082	113	5	as	as	ADP
cjal-3082	113	6	bases	basis	NOUN
cjal-3082	113	7	for	for	ADP
cjal-3082	113	8	negotiations	negotiation	NOUN
cjal-3082	113	9	varied	varied	ADJ
cjal-3082	113	10	among	among	ADP
cjal-3082	113	11	enterprises	enterprise	NOUN
cjal-3082	113	12	,	,	PUNCT
cjal-3082	113	13	according	accord	VERB
cjal-3082	113	14	to	to	ADP
cjal-3082	113	15	their	their	PRON
cjal-3082	113	16	specific	specific	ADJ
cjal-3082	113	17	economic	economic	ADJ
cjal-3082	113	18	conditions.25	conditions.25	NOUN
cjal-3082	113	19	d.	d.	PROPN
cjal-3082	113	20	problems	problem	VERB
cjal-3082	113	21	with	with	ADP
cjal-3082	113	22	the	the	DET
cjal-3082	113	23	enterprise	enterprise	NOUN
cjal-3082	113	24	fund	fund	NOUN
cjal-3082	113	25	and	and	CCONJ
cjal-3082	113	26	profit	profit	NOUN
cjal-3082	113	27	sharing	sharing	NOUN
cjal-3082	113	28	systems	system	NOUN
cjal-3082	113	29	the	the	DET
cjal-3082	113	30	enterprise	enterprise	NOUN
cjal-3082	113	31	fund	fund	NOUN
cjal-3082	113	32	and	and	CCONJ
cjal-3082	113	33	profit	profit	NOUN
cjal-3082	113	34	sharing	sharing	NOUN
cjal-3082	113	35	systems	system	NOUN
cjal-3082	113	36	failed	fail	VERB
cjal-3082	113	37	to	to	PART
cjal-3082	113	38	satisfy	satisfy	VERB
cjal-3082	113	39	adequately	adequately	ADV
cjal-3082	113	40	china	china	PROPN
cjal-3082	113	41	's	's	PART
cjal-3082	113	42	needs	need	NOUN
cjal-3082	113	43	for	for	ADP
cjal-3082	113	44	economic	economic	ADJ
cjal-3082	113	45	reform	reform	NOUN
cjal-3082	113	46	.	.	PUNCT
cjal-3082	114	1	the	the	DET
cjal-3082	114	2	enterprise	enterprise	NOUN
cjal-3082	114	3	fund	fund	NOUN
cjal-3082	114	4	20	20	NUM
cjal-3082	114	5	.	.	PUNCT
cjal-3082	115	1	profit	profit	NOUN
cjal-3082	115	2	sharing	sharing	NOUN
cjal-3082	115	3	methods	method	NOUN
cjal-3082	115	4	,	,	PUNCT
cjal-3082	115	5	i	i	PROPN
cjal-3082	115	6	d.	d.	PROPN
cjal-3082	115	7	sec	sec	PROPN
cjal-3082	115	8	.	.	PROPN
cjal-3082	115	9	4	4	NUM
cjal-3082	115	10	,	,	PUNCT
cjal-3082	115	11	at	at	ADP
cjal-3082	115	12	189	189	NUM
cjal-3082	115	13	.	.	PUNCT
cjal-3082	115	14	21	21	NUM
cjal-3082	115	15	.	.	PUNCT
cjal-3082	116	1	i	i	PRON
cjal-3082	116	2	d.	d.	PROPN
cjal-3082	116	3	22	22	NUM
cjal-3082	116	4	.	.	PUNCT
cjal-3082	117	1	i	i	PRON
cjal-3082	117	2	d.	d.	PROPN
cjal-3082	117	3	23	23	NUM
cjal-3082	117	4	.	.	PUNCT
cjal-3082	118	1	i	i	PRON
cjal-3082	118	2	d.	d.	PROPN
cjal-3082	118	3	sec	sec	PROPN
cjal-3082	118	4	.	.	PROPN
cjal-3082	118	5	3	3	NUM
cjal-3082	118	6	,	,	PUNCT
cjal-3082	118	7	at	at	ADP
cjal-3082	118	8	188	188	NUM
cjal-3082	118	9	-	-	SYM
cjal-3082	118	10	89	89	NUM
cjal-3082	118	11	.	.	PUNCT
cjal-3082	118	12	24	24	NUM
cjal-3082	118	13	.	.	PUNCT
cjal-3082	119	1	this	this	DET
cjal-3082	119	2	alternative	alternative	ADJ
cjal-3082	119	3	type	type	NOUN
cjal-3082	119	4	of	of	ADP
cjal-3082	119	5	profit	profit	NOUN
cjal-3082	119	6	sharing	sharing	NOUN
cjal-3082	119	7	was	be	AUX
cjal-3082	119	8	an	an	DET
cjal-3082	119	9	experiment	experiment	NOUN
cjal-3082	119	10	;	;	PUNCT
cjal-3082	119	11	and	and	CCONJ
cjal-3082	119	12	the	the	DET
cjal-3082	119	13	regulations	regulation	NOUN
cjal-3082	119	14	are	be	AUX
cjal-3082	119	15	not	not	PART
cjal-3082	119	16	publicly	publicly	ADV
cjal-3082	119	17	available	available	ADJ
cjal-3082	119	18	.	.	PUNCT
cjal-3082	120	1	see	see	VERB
cjal-3082	120	2	gong	gong	PROPN
cjal-3082	120	3	qifang	qifang	PROPN
cjal-3082	120	4	&	&	CCONJ
cjal-3082	120	5	chen	chen	PROPN
cjal-3082	120	6	deyan	deyan	PROPN
cjal-3082	120	7	,	,	PUNCT
cjal-3082	120	8	ligaishui	ligaishui	PROPN
cjal-3082	120	9	di	di	PROPN
cjal-3082	120	10	er	er	INTJ
cjal-3082	120	11	bu	bu	PROPN
cjal-3082	120	12	shisui	shisui	PROPN
cjal-3082	120	13	zhunze	zhunze	PROPN
cjal-3082	120	14	ji	ji	PROPN
cjal-3082	120	15	jisuan	jisuan	PROPN
cjal-3082	120	16	fangfa	fangfa	PROPN
cjal-3082	120	17	(	(	PUNCT
cjal-3082	120	18	implementation	implementation	NOUN
cjal-3082	120	19	rules	rule	NOUN
cjal-3082	120	20	and	and	CCONJ
cjal-3082	120	21	calculation	calculation	NOUN
cjal-3082	120	22	method	method	NOUN
cjal-3082	120	23	of	of	ADP
cjal-3082	120	24	the	the	DET
cjal-3082	120	25	second	second	ADJ
cjal-3082	120	26	step	step	NOUN
cjal-3082	120	27	of	of	ADP
cjal-3082	120	28	conversion	conversion	NOUN
cjal-3082	120	29	from	from	ADP
cjal-3082	120	30	payment	payment	NOUN
cjal-3082	120	31	of	of	ADP
cjal-3082	120	32	profits	profit	NOUN
cjal-3082	120	33	to	to	ADP
cjal-3082	120	34	payment	payment	NOUN
cjal-3082	120	35	of	of	ADP
cjal-3082	120	36	tax	tax	NOUN
cjal-3082	120	37	)	)	PUNCT
cjal-3082	120	38	21	21	NUM
cjal-3082	120	39	-	-	SYM
cjal-3082	120	40	22	22	NUM
cjal-3082	120	41	(	(	PUNCT
cjal-3082	120	42	1984	1984	NUM
cjal-3082	120	43	)	)	PUNCT
cjal-3082	120	44	.	.	PUNCT
cjal-3082	121	1	25	25	NUM
cjal-3082	121	2	.	.	PUNCT
cjal-3082	122	1	jin	jin	PROPN
cjal-3082	122	2	xin	xin	PROPN
cjal-3082	122	3	,	,	PUNCT
cjal-3082	122	4	supra	supra	PROPN
cjal-3082	122	5	note	note	PROPN
cjal-3082	122	6	1	1	NUM
cjal-3082	122	7	,	,	PUNCT
cjal-3082	122	8	at	at	ADP
cjal-3082	122	9	256	256	NUM
cjal-3082	122	10	;	;	PUNCT
cjal-3082	122	11	see	see	VERB
cjal-3082	122	12	also	also	ADV
cjal-3082	122	13	gong	gong	PROPN
cjal-3082	122	14	&	&	CCONJ
cjal-3082	122	15	chen	chen	PROPN
cjal-3082	122	16	,	,	PUNCT
cjal-3082	122	17	supra	supra	PROPN
cjal-3082	122	18	note	note	NOUN
cjal-3082	122	19	24	24	NUM
cjal-3082	122	20	,	,	PUNCT
cjal-3082	122	21	at	at	ADP
cjal-3082	122	22	20	20	NUM
cjal-3082	122	23	.	.	PUNCT
cjal-3082	123	1	enterprise	enterprise	NOUN
cjal-3082	123	2	income	income	NOUN
cjal-3082	123	3	tax	tax	NOUN
cjal-3082	123	4	system	system	NOUN
cjal-3082	123	5	was	be	AUX
cjal-3082	123	6	only	only	ADV
cjal-3082	123	7	a	a	DET
cjal-3082	123	8	small	small	ADJ
cjal-3082	123	9	change	change	NOUN
cjal-3082	123	10	within	within	ADP
cjal-3082	123	11	the	the	DET
cjal-3082	123	12	old	old	ADJ
cjal-3082	123	13	economic	economic	ADJ
cjal-3082	123	14	structure	structure	NOUN
cjal-3082	123	15	.	.	PUNCT
cjal-3082	124	1	although	although	SCONJ
cjal-3082	124	2	it	it	PRON
cjal-3082	124	3	provided	provide	VERB
cjal-3082	124	4	enterprises	enterprise	NOUN
cjal-3082	124	5	with	with	ADP
cjal-3082	124	6	some	some	DET
cjal-3082	124	7	incentive	incentive	NOUN
cjal-3082	124	8	,	,	PUNCT
cjal-3082	124	9	it	it	PRON
cjal-3082	124	10	did	do	AUX
cjal-3082	124	11	not	not	PART
cjal-3082	124	12	alter	alter	VERB
cjal-3082	124	13	their	their	PRON
cjal-3082	124	14	financial	financial	ADJ
cjal-3082	124	15	subordination	subordination	NOUN
cjal-3082	124	16	to	to	ADP
cjal-3082	124	17	and	and	CCONJ
cjal-3082	124	18	dependency	dependency	NOUN
cjal-3082	124	19	on	on	ADP
cjal-3082	124	20	the	the	DET
cjal-3082	124	21	government	government	NOUN
cjal-3082	124	22	.	.	PUNCT
cjal-3082	125	1	with	with	ADP
cjal-3082	125	2	regard	regard	NOUN
cjal-3082	125	3	to	to	ADP
cjal-3082	125	4	the	the	DET
cjal-3082	125	5	profit	profit	NOUN
cjal-3082	125	6	sharing	sharing	NOUN
cjal-3082	125	7	system	system	NOUN
cjal-3082	125	8	,	,	PUNCT
cjal-3082	125	9	several	several	ADJ
cjal-3082	125	10	significant	significant	ADJ
cjal-3082	125	11	shortcomings	shortcoming	NOUN
cjal-3082	125	12	also	also	ADV
cjal-3082	125	13	appeared	appear	VERB
cjal-3082	125	14	.	.	PUNCT
cjal-3082	126	1	first	first	ADV
cjal-3082	126	2	,	,	PUNCT
cjal-3082	126	3	it	it	PRON
cjal-3082	126	4	failed	fail	VERB
cjal-3082	126	5	to	to	PART
cjal-3082	126	6	separate	separate	VERB
cjal-3082	126	7	enterprises	enterprise	NOUN
cjal-3082	126	8	institutionally	institutionally	ADV
cjal-3082	126	9	from	from	ADP
cjal-3082	126	10	their	their	PRON
cjal-3082	126	11	respective	respective	ADJ
cjal-3082	126	12	government	government	NOUN
cjal-3082	126	13	supervising	supervise	VERB
cjal-3082	126	14	departments	department	NOUN
cjal-3082	126	15	.	.	PUNCT
cjal-3082	127	1	as	as	ADP
cjal-3082	127	2	in	in	ADP
cjal-3082	127	3	the	the	DET
cjal-3082	127	4	period	period	NOUN
cjal-3082	127	5	prior	prior	ADV
cjal-3082	127	6	to	to	ADP
cjal-3082	127	7	the	the	DET
cjal-3082	127	8	reforms	reform	NOUN
cjal-3082	127	9	,	,	PUNCT
cjal-3082	127	10	transferring	transfer	VERB
cjal-3082	127	11	profits	profit	NOUN
cjal-3082	127	12	to	to	ADP
cjal-3082	127	13	and	and	CCONJ
cjal-3082	127	14	obtaining	obtain	VERB
cjal-3082	127	15	funds	fund	NOUN
cjal-3082	127	16	from	from	ADP
cjal-3082	127	17	the	the	DET
cjal-3082	127	18	state	state	NOUN
cjal-3082	127	19	treasury	treasury	NOUN
cjal-3082	127	20	had	have	VERB
cjal-3082	127	21	to	to	PART
cjal-3082	127	22	be	be	AUX
cjal-3082	127	23	done	do	VERB
cjal-3082	127	24	through	through	ADP
cjal-3082	127	25	government	government	NOUN
cjal-3082	127	26	supervising	supervising	NOUN
cjal-3082	127	27	departments	department	NOUN
cjal-3082	127	28	.	.	PUNCT
cjal-3082	128	1	financial	financial	ADJ
cjal-3082	128	2	transactions	transaction	NOUN
cjal-3082	128	3	of	of	ADP
cjal-3082	128	4	stateowned	stateowne	VERB
cjal-3082	128	5	enterprises	enterprise	NOUN
cjal-3082	128	6	were	be	AUX
cjal-3082	128	7	still	still	ADV
cjal-3082	128	8	largely	largely	ADV
cjal-3082	128	9	determined	determine	VERB
cjal-3082	128	10	by	by	ADP
cjal-3082	128	11	the	the	DET
cjal-3082	128	12	state	state	NOUN
cjal-3082	128	13	plan	plan	NOUN
cjal-3082	128	14	which	which	PRON
cjal-3082	128	15	was	be	AUX
cjal-3082	128	16	formulated	formulate	VERB
cjal-3082	128	17	and	and	CCONJ
cjal-3082	128	18	implemented	implement	VERB
cjal-3082	128	19	through	through	ADP
cjal-3082	128	20	a	a	DET
cjal-3082	128	21	complex	complex	ADJ
cjal-3082	128	22	hierarchy	hierarchy	NOUN
cjal-3082	128	23	of	of	ADP
cjal-3082	128	24	regional	regional	ADJ
cjal-3082	128	25	and	and	CCONJ
cjal-3082	128	26	sectoral	sectoral	ADJ
cjal-3082	128	27	government	government	NOUN
cjal-3082	128	28	supervising	supervise	VERB
cjal-3082	128	29	departments.2	departments.2	PROPN
cjal-3082	128	30	6	6	NUM
cjal-3082	128	31	thus	thus	ADV
cjal-3082	128	32	,	,	PUNCT
cjal-3082	128	33	under	under	ADP
cjal-3082	128	34	the	the	DET
cjal-3082	128	35	profit	profit	NOUN
cjal-3082	128	36	sharing	sharing	NOUN
cjal-3082	128	37	system	system	NOUN
cjal-3082	128	38	,	,	PUNCT
cjal-3082	128	39	state	state	NOUN
cjal-3082	128	40	-	-	PUNCT
cjal-3082	128	41	owned	own	VERB
cjal-3082	128	42	enterprises	enterprise	NOUN
cjal-3082	128	43	were	be	AUX
cjal-3082	128	44	still	still	ADV
cjal-3082	128	45	required	require	VERB
cjal-3082	128	46	to	to	PART
cjal-3082	128	47	deal	deal	VERB
cjal-3082	128	48	with	with	ADP
cjal-3082	128	49	their	their	PRON
cjal-3082	128	50	respective	respective	ADJ
cjal-3082	128	51	government	government	NOUN
cjal-3082	128	52	supervising	supervise	VERB
cjal-3082	128	53	departments	department	NOUN
cjal-3082	128	54	in	in	ADP
cjal-3082	128	55	negotiating	negotiate	VERB
cjal-3082	128	56	their	their	PRON
cjal-3082	128	57	profit	profit	NOUN
cjal-3082	128	58	bases	basis	NOUN
cjal-3082	128	59	,	,	PUNCT
cjal-3082	128	60	sharing	share	VERB
cjal-3082	128	61	rates	rate	NOUN
cjal-3082	128	62	,	,	PUNCT
cjal-3082	128	63	"	"	PUNCT
cjal-3082	128	64	and	and	CCONJ
cjal-3082	128	65	in	in	ADP
cjal-3082	128	66	the	the	DET
cjal-3082	128	67	actual	actual	ADJ
cjal-3082	128	68	payment	payment	NOUN
cjal-3082	128	69	of	of	ADP
cjal-3082	128	70	their	their	PRON
cjal-3082	128	71	profits	profit	NOUN
cjal-3082	128	72	to	to	ADP
cjal-3082	128	73	the	the	DET
cjal-3082	128	74	state	state	NOUN
cjal-3082	128	75	.	.	PUNCT
cjal-3082	129	1	second	second	ADJ
cjal-3082	129	2	,	,	PUNCT
cjal-3082	129	3	because	because	SCONJ
cjal-3082	129	4	it	it	PRON
cjal-3082	129	5	allowed	allow	VERB
cjal-3082	129	6	for	for	ADP
cjal-3082	129	7	excessive	excessive	ADJ
cjal-3082	129	8	negotiations	negotiation	NOUN
cjal-3082	129	9	between	between	ADP
cjal-3082	129	10	state	state	NOUN
cjal-3082	129	11	-	-	PUNCT
cjal-3082	129	12	owned	own	VERB
cjal-3082	129	13	enterprises	enterprise	NOUN
cjal-3082	129	14	and	and	CCONJ
cjal-3082	129	15	government	government	NOUN
cjal-3082	129	16	supervising	supervise	VERB
cjal-3082	129	17	departments	department	NOUN
cjal-3082	129	18	,	,	PUNCT
cjal-3082	129	19	the	the	DET
cjal-3082	129	20	profit	profit	NOUN
cjal-3082	129	21	sharing	sharing	NOUN
cjal-3082	129	22	system	system	NOUN
cjal-3082	129	23	failed	fail	VERB
cjal-3082	129	24	to	to	PART
cjal-3082	129	25	rationalize	rationalize	VERB
cjal-3082	129	26	the	the	DET
cjal-3082	129	27	relationship	relationship	NOUN
cjal-3082	129	28	between	between	ADP
cjal-3082	129	29	profits	profit	NOUN
cjal-3082	129	30	and	and	CCONJ
cjal-3082	129	31	productivity	productivity	NOUN
cjal-3082	129	32	.	.	PUNCT
cjal-3082	130	1	state	state	NOUN
cjal-3082	130	2	-	-	PUNCT
cjal-3082	130	3	owned	own	VERB
cjal-3082	130	4	enterprises	enterprise	NOUN
cjal-3082	130	5	still	still	ADV
cjal-3082	130	6	lacked	lack	VERB
cjal-3082	130	7	sufficient	sufficient	ADJ
cjal-3082	130	8	incentives	incentive	NOUN
cjal-3082	130	9	to	to	PART
cjal-3082	130	10	increase	increase	VERB
cjal-3082	130	11	efficiency	efficiency	NOUN
cjal-3082	130	12	.	.	PUNCT
cjal-3082	131	1	under	under	ADP
cjal-3082	131	2	china	china	PROPN
cjal-3082	131	3	's	's	PART
cjal-3082	131	4	planned	plan	VERB
cjal-3082	131	5	economy	economy	NOUN
cjal-3082	131	6	,	,	PUNCT
cjal-3082	131	7	profits	profit	NOUN
cjal-3082	131	8	made	make	VERB
cjal-3082	131	9	by	by	ADP
cjal-3082	131	10	an	an	DET
cjal-3082	131	11	enterprise	enterprise	NOUN
cjal-3082	131	12	were	be	AUX
cjal-3082	131	13	often	often	ADV
cjal-3082	131	14	attributable	attributable	ADJ
cjal-3082	131	15	not	not	PART
cjal-3082	131	16	only	only	ADV
cjal-3082	131	17	to	to	ADP
cjal-3082	131	18	the	the	DET
cjal-3082	131	19	efficiency	efficiency	NOUN
cjal-3082	131	20	of	of	ADP
cjal-3082	131	21	internal	internal	ADJ
cjal-3082	131	22	operations	operation	NOUN
cjal-3082	131	23	,	,	PUNCT
cjal-3082	131	24	but	but	CCONJ
cjal-3082	131	25	also	also	ADV
cjal-3082	131	26	to	to	ADP
cjal-3082	131	27	the	the	DET
cjal-3082	131	28	irrationality	irrationality	NOUN
cjal-3082	131	29	of	of	ADP
cjal-3082	131	30	the	the	DET
cjal-3082	131	31	pricing	pricing	NOUN
cjal-3082	131	32	system	system	NOUN
cjal-3082	131	33	,	,	PUNCT
cjal-3082	131	34	as	as	ADV
cjal-3082	131	35	well	well	ADV
cjal-3082	131	36	as	as	ADP
cjal-3082	131	37	to	to	ADP
cjal-3082	131	38	other	other	ADJ
cjal-3082	131	39	external	external	ADJ
cjal-3082	131	40	factors	factor	NOUN
cjal-3082	131	41	.	.	PUNCT
cjal-3082	132	1	government	government	NOUN
cjal-3082	132	2	departments	department	NOUN
cjal-3082	132	3	prescribed	prescribe	VERB
cjal-3082	132	4	prices	price	NOUN
cjal-3082	132	5	for	for	ADP
cjal-3082	132	6	most	most	ADV
cjal-3082	132	7	important	important	ADJ
cjal-3082	132	8	goods	good	NOUN
cjal-3082	132	9	and	and	CCONJ
cjal-3082	132	10	services	service	NOUN
cjal-3082	132	11	in	in	ADP
cjal-3082	132	12	accordance	accordance	NOUN
cjal-3082	132	13	with	with	ADP
cjal-3082	132	14	various	various	ADJ
cjal-3082	132	15	macro	macro	ADJ
cjal-3082	132	16	-	-	ADJ
cjal-3082	132	17	economic	economic	ADJ
cjal-3082	132	18	,	,	PUNCT
cjal-3082	132	19	social	social	ADJ
cjal-3082	132	20	,	,	PUNCT
cjal-3082	132	21	and	and	CCONJ
cjal-3082	132	22	political	political	ADJ
cjal-3082	132	23	policy	policy	NOUN
cjal-3082	132	24	objectives	objective	NOUN
cjal-3082	132	25	.	.	PUNCT
cjal-3082	133	1	28	28	NUM
cjal-3082	133	2	as	as	ADP
cjal-3082	133	3	a	a	DET
cjal-3082	133	4	result	result	NOUN
cjal-3082	133	5	of	of	ADP
cjal-3082	133	6	this	this	DET
cjal-3082	133	7	pricing	pricing	NOUN
cjal-3082	133	8	system	system	NOUN
cjal-3082	133	9	,	,	PUNCT
cjal-3082	133	10	the	the	DET
cjal-3082	133	11	costs	cost	NOUN
cjal-3082	133	12	of	of	ADP
cjal-3082	133	13	an	an	DET
cjal-3082	133	14	enterprise	enterprise	NOUN
cjal-3082	133	15	's	's	PART
cjal-3082	133	16	productive	productive	ADJ
cjal-3082	133	17	inputs	input	NOUN
cjal-3082	133	18	,	,	PUNCT
cjal-3082	133	19	as	as	ADV
cjal-3082	133	20	well	well	ADV
cjal-3082	133	21	as	as	ADP
cjal-3082	133	22	the	the	DET
cjal-3082	133	23	revenues	revenue	NOUN
cjal-3082	133	24	earned	earn	VERB
cjal-3082	133	25	from	from	ADP
cjal-3082	133	26	its	its	PRON
cjal-3082	133	27	productive	productive	ADJ
cjal-3082	133	28	outputs	output	NOUN
cjal-3082	133	29	,	,	PUNCT
cjal-3082	133	30	were	be	AUX
cjal-3082	133	31	often	often	ADV
cjal-3082	133	32	beyond	beyond	ADP
cjal-3082	133	33	its	its	PRON
cjal-3082	133	34	control	control	NOUN
cjal-3082	133	35	.	.	PUNCT
cjal-3082	134	1	thus	thus	ADV
cjal-3082	134	2	,	,	PUNCT
cjal-3082	134	3	the	the	DET
cjal-3082	134	4	profitability	profitability	NOUN
cjal-3082	134	5	of	of	ADP
cjal-3082	134	6	a	a	DET
cjal-3082	134	7	state	state	NOUN
cjal-3082	134	8	-	-	PUNCT
cjal-3082	134	9	owned	own	VERB
cjal-3082	134	10	enterprise	enterprise	NOUN
cjal-3082	134	11	often	often	ADV
cjal-3082	134	12	was	be	AUX
cjal-3082	134	13	not	not	PART
cjal-3082	134	14	an	an	DET
cjal-3082	134	15	accurate	accurate	ADJ
cjal-3082	134	16	indicator	indicator	NOUN
cjal-3082	134	17	of	of	ADP
cjal-3082	134	18	its	its	PRON
cjal-3082	134	19	operational	operational	ADJ
cjal-3082	134	20	efficiency.29	efficiency.29	NOUN
cjal-3082	134	21	flexibility	flexibility	NOUN
cjal-3082	134	22	through	through	ADP
cjal-3082	134	23	negotiation	negotiation	NOUN
cjal-3082	134	24	was	be	AUX
cjal-3082	134	25	designed	design	VERB
cjal-3082	134	26	to	to	PART
cjal-3082	134	27	compensate	compensate	VERB
cjal-3082	134	28	for	for	ADP
cjal-3082	134	29	26	26	NUM
cjal-3082	134	30	.	.	PUNCT
cjal-3082	135	1	interview	interview	NOUN
cjal-3082	135	2	with	with	ADP
cjal-3082	135	3	an	an	DET
cjal-3082	135	4	official	official	NOUN
cjal-3082	135	5	from	from	ADP
cjal-3082	135	6	the	the	DET
cjal-3082	135	7	ministry	ministry	PROPN
cjal-3082	135	8	of	of	ADP
cjal-3082	135	9	finance	finance	NOUN
cjal-3082	135	10	of	of	ADP
cjal-3082	135	11	the	the	DET
cjal-3082	135	12	prc	prc	PROPN
cjal-3082	135	13	in	in	ADP
cjal-3082	135	14	new	new	PROPN
cjal-3082	135	15	york	york	PROPN
cjal-3082	135	16	city	city	PROPN
cjal-3082	135	17	(	(	PUNCT
cjal-3082	135	18	april	april	PROPN
cjal-3082	135	19	3	3	NUM
cjal-3082	135	20	,	,	PUNCT
cjal-3082	135	21	1989	1989	NUM
cjal-3082	135	22	)	)	PUNCT
cjal-3082	135	23	;	;	PUNCT
cjal-3082	135	24	wang	wang	PROPN
cjal-3082	135	25	chenyao	chenyao	PROPN
cjal-3082	135	26	&	&	CCONJ
cjal-3082	135	27	yao	yao	PROPN
cjal-3082	135	28	dechao	dechao	PROPN
cjal-3082	135	29	,	,	PUNCT
cjal-3082	135	30	ligaishui	ligaishui	NOUN
cjal-3082	135	31	jieshuo	jieshuo	NOUN
cjal-3082	135	32	(	(	PUNCT
cjal-3082	135	33	explanation	explanation	NOUN
cjal-3082	135	34	of	of	ADP
cjal-3082	135	35	the	the	DET
cjal-3082	135	36	conversion	conversion	NOUN
cjal-3082	135	37	)	)	PUNCT
cjal-3082	135	38	3	3	NUM
cjal-3082	135	39	(	(	PUNCT
cjal-3082	135	40	1983	1983	NUM
cjal-3082	135	41	)	)	PUNCT
cjal-3082	135	42	.	.	PUNCT
cjal-3082	136	1	27	27	NUM
cjal-3082	136	2	.	.	PUNCT
cjal-3082	137	1	the	the	DET
cjal-3082	137	2	ministry	ministry	PROPN
cjal-3082	137	3	of	of	ADP
cjal-3082	137	4	finance	finance	PROPN
cjal-3082	137	5	has	have	VERB
cjal-3082	137	6	the	the	DET
cjal-3082	137	7	primary	primary	ADJ
cjal-3082	137	8	authority	authority	NOUN
cjal-3082	137	9	to	to	PART
cjal-3082	137	10	determine	determine	VERB
cjal-3082	137	11	general	general	ADJ
cjal-3082	137	12	profit	profit	NOUN
cjal-3082	137	13	sharing	sharing	NOUN
cjal-3082	137	14	rates	rate	NOUN
cjal-3082	137	15	for	for	ADP
cjal-3082	137	16	provinces	province	NOUN
cjal-3082	137	17	,	,	PUNCT
cjal-3082	137	18	cities	city	NOUN
cjal-3082	137	19	and	and	CCONJ
cjal-3082	137	20	industries	industry	NOUN
cjal-3082	137	21	under	under	ADP
cjal-3082	137	22	the	the	DET
cjal-3082	137	23	state	state	NOUN
cjal-3082	137	24	budget	budget	NOUN
cjal-3082	137	25	.	.	PUNCT
cjal-3082	138	1	local	local	ADJ
cjal-3082	138	2	governments	government	NOUN
cjal-3082	138	3	and	and	CCONJ
cjal-3082	138	4	industrial	industrial	ADJ
cjal-3082	138	5	supervising	supervising	NOUN
cjal-3082	138	6	departments	department	NOUN
cjal-3082	138	7	then	then	ADV
cjal-3082	138	8	negotiate	negotiate	VERB
cjal-3082	138	9	with	with	ADP
cjal-3082	138	10	enterprises	enterprise	NOUN
cjal-3082	138	11	under	under	ADP
cjal-3082	138	12	their	their	PRON
cjal-3082	138	13	jurisdiction	jurisdiction	NOUN
cjal-3082	138	14	a	a	DET
cjal-3082	138	15	specific	specific	ADJ
cjal-3082	138	16	profit	profit	NOUN
cjal-3082	138	17	sharing	sharing	NOUN
cjal-3082	138	18	rate	rate	NOUN
cjal-3082	138	19	.	.	PUNCT
cjal-3082	139	1	according	accord	VERB
cjal-3082	139	2	to	to	ADP
cjal-3082	139	3	practice	practice	NOUN
cjal-3082	139	4	,	,	PUNCT
cjal-3082	139	5	the	the	DET
cjal-3082	139	6	state	state	NOUN
cjal-3082	139	7	treasury	treasury	PROPN
cjal-3082	139	8	regional	regional	ADJ
cjal-3082	139	9	offices	office	NOUN
cjal-3082	139	10	supervise	supervise	VERB
cjal-3082	139	11	these	these	DET
cjal-3082	139	12	negotiations	negotiation	NOUN
cjal-3082	139	13	.	.	PUNCT
cjal-3082	140	1	profit	profit	NOUN
cjal-3082	140	2	sharing	sharing	NOUN
cjal-3082	140	3	provisions	provision	NOUN
cjal-3082	140	4	,	,	PUNCT
cjal-3082	140	5	supra	supra	PROPN
cjal-3082	140	6	note	note	NOUN
cjal-3082	140	7	9	9	NUM
cjal-3082	140	8	,	,	PUNCT
cjal-3082	140	9	sec	sec	PROPN
cjal-3082	140	10	.	.	PROPN
cjal-3082	140	11	3	3	NUM
cjal-3082	140	12	,	,	PUNCT
cjal-3082	140	13	at	at	ADP
cjal-3082	140	14	384	384	NUM
cjal-3082	140	15	.	.	PUNCT
cjal-3082	140	16	28	28	NUM
cjal-3082	140	17	.	.	PUNCT
cjal-3082	141	1	see	see	VERB
cjal-3082	141	2	zhonghua	zhonghua	PROPN
cjal-3082	141	3	renmin	renmin	PROPN
cjal-3082	141	4	gongheguo	gongheguo	PROPN
cjal-3082	141	5	jiage	jiage	PROPN
cjal-3082	141	6	guanli	guanli	PROPN
cjal-3082	141	7	tiaoli	tiaoli	NOUN
cjal-3082	141	8	(	(	PUNCT
cjal-3082	141	9	regulations	regulation	NOUN
cjal-3082	141	10	of	of	ADP
cjal-3082	141	11	the	the	DET
cjal-3082	141	12	people	people	NOUN
cjal-3082	141	13	's	's	PART
cjal-3082	141	14	republic	republic	NOUN
cjal-3082	141	15	of	of	ADP
cjal-3082	141	16	china	china	PROPN
cjal-3082	141	17	on	on	ADP
cjal-3082	141	18	price	price	NOUN
cjal-3082	141	19	management	management	NOUN
cjal-3082	141	20	)	)	PUNCT
cjal-3082	141	21	arts	art	NOUN
cjal-3082	141	22	.	.	PUNCT
cjal-3082	142	1	1	1	NUM
cjal-3082	142	2	,	,	PUNCT
cjal-3082	142	3	3	3	NUM
cjal-3082	142	4	,	,	PUNCT
cjal-3082	142	5	7	7	NUM
cjal-3082	142	6	-	-	SYM
cjal-3082	142	7	11	11	NUM
cjal-3082	142	8	,	,	PUNCT
cjal-3082	142	9	13	13	NUM
cjal-3082	142	10	-	-	SYM
cjal-3082	142	11	16	16	NUM
cjal-3082	142	12	(	(	PUNCT
cjal-3082	142	13	promulgated	promulgate	VERB
cjal-3082	142	14	sept	sept	PROPN
cjal-3082	142	15	.	.	PROPN
cjal-3082	142	16	11	11	NUM
cjal-3082	142	17	,	,	PUNCT
cjal-3082	142	18	1987	1987	NUM
cjal-3082	142	19	)	)	PUNCT
cjal-3082	142	20	1987	1987	NUM
cjal-3082	142	21	guowuyuan	guowuyuan	PROPN
cjal-3082	142	22	gongbao	gongbao	VERB
cjal-3082	142	23	756	756	NUM
cjal-3082	142	24	,	,	PUNCT
cjal-3082	142	25	757	757	PROPN
cjal-3082	142	26	-	-	SYM
cjal-3082	142	27	59	59	NUM
cjal-3082	142	28	.	.	PUNCT
cjal-3082	143	1	29	29	NUM
cjal-3082	143	2	.	.	PUNCT
cjal-3082	144	1	no	no	DET
cjal-3082	144	2	quantitative	quantitative	ADJ
cjal-3082	144	3	analysis	analysis	NOUN
cjal-3082	144	4	is	be	AUX
cjal-3082	144	5	available	available	ADJ
cjal-3082	144	6	on	on	ADP
cjal-3082	144	7	the	the	DET
cjal-3082	144	8	relationship	relationship	NOUN
cjal-3082	144	9	between	between	ADP
cjal-3082	144	10	an	an	DET
cjal-3082	144	11	enterprises	enterprise	NOUN
cjal-3082	144	12	economic	economic	ADJ
cjal-3082	144	13	performance	performance	NOUN
cjal-3082	144	14	and	and	CCONJ
cjal-3082	144	15	factors	factor	NOUN
cjal-3082	144	16	controlling	control	VERB
cjal-3082	144	17	prices	price	NOUN
cjal-3082	144	18	of	of	ADP
cjal-3082	144	19	materials	material	NOUN
cjal-3082	144	20	and	and	CCONJ
cjal-3082	144	21	labor	labor	NOUN
cjal-3082	144	22	and	and	CCONJ
cjal-3082	144	23	finished	finished	ADJ
cjal-3082	144	24	products	product	NOUN
cjal-3082	144	25	.	.	PUNCT
cjal-3082	145	1	19891	19891	NUM
cjal-3082	145	2	journal	journal	NOUN
cjal-3082	145	3	of	of	ADP
cjal-3082	145	4	chinese	chinese	ADJ
cjal-3082	145	5	law	law	NOUN
cjal-3082	145	6	these	these	DET
cjal-3082	145	7	irrationalities	irrationality	NOUN
cjal-3082	145	8	caused	cause	VERB
cjal-3082	145	9	by	by	ADP
cjal-3082	145	10	china	china	PROPN
cjal-3082	145	11	's	's	PART
cjal-3082	145	12	planned	plan	VERB
cjal-3082	145	13	pricing	pricing	NOUN
cjal-3082	145	14	system	system	NOUN
cjal-3082	145	15	,	,	PUNCT
cjal-3082	145	16	but	but	CCONJ
cjal-3082	145	17	it	it	PRON
cjal-3082	145	18	failed	fail	VERB
cjal-3082	145	19	to	to	PART
cjal-3082	145	20	achieve	achieve	VERB
cjal-3082	145	21	this	this	DET
cjal-3082	145	22	objective	objective	NOUN
cjal-3082	145	23	.	.	PUNCT
cjal-3082	146	1	while	while	SCONJ
cjal-3082	146	2	the	the	DET
cjal-3082	146	3	irrational	irrational	ADJ
cjal-3082	146	4	pricing	pricing	NOUN
cjal-3082	146	5	of	of	ADP
cjal-3082	146	6	china	china	PROPN
cjal-3082	146	7	's	's	PART
cjal-3082	146	8	planned	plan	VERB
cjal-3082	146	9	economy	economy	NOUN
cjal-3082	146	10	gave	give	VERB
cjal-3082	146	11	state	state	NOUN
cjal-3082	146	12	-	-	PUNCT
cjal-3082	146	13	owned	own	VERB
cjal-3082	146	14	enterprises	enterprise	NOUN
cjal-3082	146	15	too	too	ADV
cjal-3082	146	16	little	little	ADJ
cjal-3082	146	17	control	control	NOUN
cjal-3082	146	18	over	over	ADP
cjal-3082	146	19	the	the	DET
cjal-3082	146	20	amount	amount	NOUN
cjal-3082	146	21	of	of	ADP
cjal-3082	146	22	profits	profit	NOUN
cjal-3082	146	23	they	they	PRON
cjal-3082	146	24	could	could	AUX
cjal-3082	146	25	earn	earn	VERB
cjal-3082	146	26	,	,	PUNCT
cjal-3082	146	27	the	the	DET
cjal-3082	146	28	excessive	excessive	ADJ
cjal-3082	146	29	flexibility	flexibility	NOUN
cjal-3082	146	30	of	of	ADP
cjal-3082	146	31	negotiation	negotiation	NOUN
cjal-3082	146	32	under	under	ADP
cjal-3082	146	33	the	the	DET
cjal-3082	146	34	profit	profit	NOUN
cjal-3082	146	35	sharing	sharing	NOUN
cjal-3082	146	36	system	system	NOUN
cjal-3082	146	37	gave	give	VERB
cjal-3082	146	38	them	they	PRON
cjal-3082	146	39	too	too	ADV
cjal-3082	146	40	much	much	ADJ
cjal-3082	146	41	control	control	NOUN
cjal-3082	146	42	over	over	ADP
cjal-3082	146	43	what	what	PRON
cjal-3082	146	44	they	they	PRON
cjal-3082	146	45	could	could	AUX
cjal-3082	146	46	retain.30	retain.30	VERB
cjal-3082	146	47	under	under	ADP
cjal-3082	146	48	this	this	DET
cjal-3082	146	49	system	system	NOUN
cjal-3082	146	50	,	,	PUNCT
cjal-3082	146	51	an	an	DET
cjal-3082	146	52	enterprise	enterprise	NOUN
cjal-3082	146	53	could	could	AUX
cjal-3082	146	54	easily	easily	ADV
cjal-3082	146	55	increase	increase	VERB
cjal-3082	146	56	its	its	PRON
cjal-3082	146	57	share	share	NOUN
cjal-3082	146	58	of	of	ADP
cjal-3082	146	59	profits	profit	NOUN
cjal-3082	146	60	by	by	ADP
cjal-3082	146	61	negotiating	negotiate	VERB
cjal-3082	146	62	a	a	DET
cjal-3082	146	63	low	low	ADJ
cjal-3082	146	64	profit	profit	NOUN
cjal-3082	146	65	base	base	NOUN
cjal-3082	146	66	3	3	NUM
cjal-3082	146	67	'	'	PUNCT
cjal-3082	146	68	or	or	CCONJ
cjal-3082	146	69	a	a	DET
cjal-3082	146	70	high	high	ADJ
cjal-3082	146	71	profit	profit	NOUN
cjal-3082	146	72	sharing	sharing	NOUN
cjal-3082	146	73	rate	rate	NOUN
cjal-3082	146	74	rather	rather	ADV
cjal-3082	146	75	than	than	ADP
cjal-3082	146	76	by	by	ADP
cjal-3082	146	77	actually	actually	ADV
cjal-3082	146	78	increasing	increase	VERB
cjal-3082	146	79	its	its	PRON
cjal-3082	146	80	productive	productive	ADJ
cjal-3082	146	81	efficiency	efficiency	NOUN
cjal-3082	146	82	.	.	PUNCT
cjal-3082	147	1	in	in	ADP
cjal-3082	147	2	addition	addition	NOUN
cjal-3082	147	3	to	to	ADP
cjal-3082	147	4	profit	profit	NOUN
cjal-3082	147	5	sharing	sharing	NOUN
cjal-3082	147	6	negotiations	negotiation	NOUN
cjal-3082	147	7	,	,	PUNCT
cjal-3082	147	8	stateowned	stateowne	VERB
cjal-3082	147	9	enterprises	enterprise	NOUN
cjal-3082	147	10	often	often	ADV
cjal-3082	147	11	pressured	pressure	VERB
cjal-3082	147	12	their	their	PRON
cjal-3082	147	13	government	government	NOUN
cjal-3082	147	14	supervising	supervise	VERB
cjal-3082	147	15	departments	department	NOUN
cjal-3082	147	16	for	for	ADP
cjal-3082	147	17	the	the	DET
cjal-3082	147	18	maximum	maximum	ADJ
cjal-3082	147	19	possible	possible	ADJ
cjal-3082	147	20	allocations	allocation	NOUN
cjal-3082	147	21	of	of	ADP
cjal-3082	147	22	low	low	ADV
cjal-3082	147	23	-	-	PUNCT
cjal-3082	147	24	priced	price	VERB
cjal-3082	147	25	inputs	input	NOUN
cjal-3082	147	26	from	from	ADP
cjal-3082	147	27	the	the	DET
cjal-3082	147	28	state	state	NOUN
cjal-3082	147	29	plan	plan	NOUN
cjal-3082	147	30	.	.	PUNCT
cjal-3082	148	1	they	they	PRON
cjal-3082	148	2	also	also	ADV
cjal-3082	148	3	sought	seek	VERB
cjal-3082	148	4	permission	permission	NOUN
cjal-3082	148	5	to	to	PART
cjal-3082	148	6	sell	sell	VERB
cjal-3082	148	7	the	the	DET
cjal-3082	148	8	maximum	maximum	ADJ
cjal-3082	148	9	possible	possible	ADJ
cjal-3082	148	10	amount	amount	NOUN
cjal-3082	148	11	of	of	ADP
cjal-3082	148	12	their	their	PRON
cjal-3082	148	13	outputs	output	NOUN
cjal-3082	148	14	at	at	ADP
cjal-3082	148	15	higher	high	ADJ
cjal-3082	148	16	market	market	NOUN
cjal-3082	148	17	prices	price	NOUN
cjal-3082	148	18	outside	outside	ADP
cjal-3082	148	19	of	of	ADP
cjal-3082	148	20	the	the	DET
cjal-3082	148	21	state	state	NOUN
cjal-3082	148	22	plan	plan	NOUN
cjal-3082	148	23	.	.	PUNCT
cjal-3082	149	1	elements	element	NOUN
cjal-3082	149	2	of	of	ADP
cjal-3082	149	3	china	china	PROPN
cjal-3082	149	4	's	's	PART
cjal-3082	149	5	planned	plan	VERB
cjal-3082	149	6	pricing	pricing	NOUN
cjal-3082	149	7	system	system	NOUN
cjal-3082	149	8	thus	thus	ADV
cjal-3082	149	9	impeded	impede	VERB
cjal-3082	149	10	the	the	DET
cjal-3082	149	11	successful	successful	ADJ
cjal-3082	149	12	implementation	implementation	NOUN
cjal-3082	149	13	of	of	ADP
cjal-3082	149	14	the	the	DET
cjal-3082	149	15	profit	profit	NOUN
cjal-3082	149	16	sharing	sharing	NOUN
cjal-3082	149	17	system.32	system.32	PROPN
cjal-3082	149	18	third	third	ADV
cjal-3082	149	19	,	,	PUNCT
cjal-3082	149	20	the	the	DET
cjal-3082	149	21	responsibility	responsibility	NOUN
cjal-3082	149	22	contract	contract	NOUN
cjal-3082	149	23	form	form	NOUN
cjal-3082	149	24	of	of	ADP
cjal-3082	149	25	alternative	alternative	ADJ
cjal-3082	149	26	profit	profit	NOUN
cjal-3082	149	27	sharing	sharing	NOUN
cjal-3082	149	28	prevented	prevent	VERB
cjal-3082	149	29	the	the	DET
cjal-3082	149	30	state	state	NOUN
cjal-3082	149	31	from	from	ADP
cjal-3082	149	32	obtaining	obtain	VERB
cjal-3082	149	33	its	its	PRON
cjal-3082	149	34	desired	desire	VERB
cjal-3082	149	35	majority	majority	NOUN
cjal-3082	149	36	share	share	NOUN
cjal-3082	149	37	of	of	ADP
cjal-3082	149	38	an	an	DET
cjal-3082	149	39	enterprise	enterprise	NOUN
cjal-3082	149	40	's	's	PART
cjal-3082	149	41	profits	profit	NOUN
cjal-3082	149	42	.	.	PUNCT
cjal-3082	150	1	33	33	NUM
cjal-3082	150	2	this	this	DET
cjal-3082	150	3	result	result	NOUN
cjal-3082	150	4	was	be	AUX
cjal-3082	150	5	caused	cause	VERB
cjal-3082	150	6	by	by	ADP
cjal-3082	150	7	the	the	DET
cjal-3082	150	8	excessive	excessive	ADJ
cjal-3082	150	9	negotiating	negotiating	NOUN
cjal-3082	150	10	power	power	NOUN
cjal-3082	150	11	of	of	ADP
cjal-3082	150	12	enterprises	enterprise	NOUN
cjal-3082	150	13	vis	vis	X
cjal-3082	150	14	-	-	PUNCT
cjal-3082	150	15	a	a	X
cjal-3082	150	16	vis	vis	X
cjal-3082	150	17	the	the	DET
cjal-3082	150	18	state	state	NOUN
cjal-3082	150	19	.	.	PUNCT
cjal-3082	151	1	in	in	ADP
cjal-3082	151	2	1983	1983	NUM
cjal-3082	151	3	,	,	PUNCT
cjal-3082	151	4	for	for	ADP
cjal-3082	151	5	example	example	NOUN
cjal-3082	151	6	,	,	PUNCT
cjal-3082	151	7	enterprises	enterprise	NOUN
cjal-3082	151	8	in	in	ADP
cjal-3082	151	9	which	which	PRON
cjal-3082	151	10	responsibility	responsibility	NOUN
cjal-3082	151	11	contracts	contract	NOUN
cjal-3082	151	12	were	be	AUX
cjal-3082	151	13	adopted	adopt	VERB
cjal-3082	151	14	retained	retain	VERB
cjal-3082	151	15	85.5	85.5	NUM
cjal-3082	151	16	percent	percent	NOUN
cjal-3082	151	17	of	of	ADP
cjal-3082	151	18	their	their	PRON
cjal-3082	151	19	incremental	incremental	ADJ
cjal-3082	151	20	profits	profit	NOUN
cjal-3082	151	21	,	,	PUNCT
cjal-3082	151	22	thus	thus	ADV
cjal-3082	151	23	leaving	leave	VERB
cjal-3082	151	24	only	only	ADV
cjal-3082	151	25	14.5	14.5	NUM
cjal-3082	151	26	peras	pera	NOUN
cjal-3082	151	27	a	a	DET
cjal-3082	151	28	result	result	NOUN
cjal-3082	151	29	,	,	PUNCT
cjal-3082	151	30	policy	policy	NOUN
cjal-3082	151	31	debates	debate	NOUN
cjal-3082	151	32	among	among	ADP
cjal-3082	151	33	chinese	chinese	ADJ
cjal-3082	151	34	scholars	scholar	NOUN
cjal-3082	151	35	and	and	CCONJ
cjal-3082	151	36	reform	reform	NOUN
cjal-3082	151	37	designers	designer	NOUN
cjal-3082	151	38	mainly	mainly	ADV
cjal-3082	151	39	rely	rely	VERB
cjal-3082	151	40	on	on	ADP
cjal-3082	151	41	qualitative	qualitative	ADJ
cjal-3082	151	42	studies	study	NOUN
cjal-3082	151	43	.	.	PUNCT
cjal-3082	152	1	30	30	NUM
cjal-3082	152	2	.	.	PUNCT
cjal-3082	153	1	see	see	VERB
cjal-3082	153	2	carl	carl	PROPN
cjal-3082	153	3	riskin	riskin	PROPN
cjal-3082	153	4	,	,	PUNCT
cjal-3082	153	5	china	china	PROPN
cjal-3082	153	6	's	's	PART
cjal-3082	153	7	political	political	ADJ
cjal-3082	153	8	economy	economy	NOUN
cjal-3082	153	9	345	345	NUM
cjal-3082	153	10	-	-	SYM
cjal-3082	153	11	47	47	NUM
cjal-3082	153	12	(	(	PUNCT
cjal-3082	153	13	1987	1987	NUM
cjal-3082	153	14	)	)	PUNCT
cjal-3082	153	15	.	.	PUNCT
cjal-3082	154	1	31	31	NUM
cjal-3082	154	2	.	.	PUNCT
cjal-3082	155	1	lower	low	ADJ
cjal-3082	155	2	base	base	NOUN
cjal-3082	155	3	profits	profit	NOUN
cjal-3082	155	4	usually	usually	ADV
cjal-3082	155	5	increased	increase	VERB
cjal-3082	155	6	the	the	DET
cjal-3082	155	7	total	total	ADJ
cjal-3082	155	8	profits	profit	NOUN
cjal-3082	155	9	retained	retain	VERB
cjal-3082	155	10	by	by	ADP
cjal-3082	155	11	an	an	DET
cjal-3082	155	12	enterprise	enterprise	NOUN
cjal-3082	155	13	:	:	PUNCT
cjal-3082	155	14	1	1	X
cjal-3082	155	15	)	)	PUNCT
cjal-3082	155	16	a	a	DET
cjal-3082	155	17	lower	low	ADJ
cjal-3082	155	18	base	base	NOUN
cjal-3082	155	19	profit	profit	NOUN
cjal-3082	155	20	generally	generally	ADV
cjal-3082	155	21	resulted	result	VERB
cjal-3082	155	22	in	in	ADP
cjal-3082	155	23	a	a	DET
cjal-3082	155	24	higher	high	ADJ
cjal-3082	155	25	base	base	NOUN
cjal-3082	155	26	profit	profit	NOUN
cjal-3082	155	27	sharing	sharing	NOUN
cjal-3082	155	28	rate	rate	NOUN
cjal-3082	155	29	since	since	SCONJ
cjal-3082	155	30	the	the	DET
cjal-3082	155	31	base	base	NOUN
cjal-3082	155	32	profit	profit	NOUN
cjal-3082	155	33	sharing	sharing	NOUN
cjal-3082	155	34	rate	rate	NOUN
cjal-3082	155	35	equals	equal	VERB
cjal-3082	155	36	the	the	DET
cjal-3082	155	37	sum	sum	NOUN
cjal-3082	155	38	of	of	ADP
cjal-3082	155	39	certain	certain	ADJ
cjal-3082	155	40	fund	fund	NOUN
cjal-3082	155	41	expenditures	expenditure	NOUN
cjal-3082	155	42	divided	divide	VERB
cjal-3082	155	43	by	by	ADP
cjal-3082	155	44	base	base	NOUN
cjal-3082	155	45	profits	profit	NOUN
cjal-3082	155	46	;	;	PUNCT
cjal-3082	155	47	2	2	X
cjal-3082	155	48	)	)	PUNCT
cjal-3082	155	49	a	a	DET
cjal-3082	155	50	lower	low	ADJ
cjal-3082	155	51	base	base	NOUN
cjal-3082	155	52	profit	profit	NOUN
cjal-3082	155	53	resulted	result	VERB
cjal-3082	155	54	in	in	ADP
cjal-3082	155	55	higher	high	ADJ
cjal-3082	155	56	incremental	incremental	ADJ
cjal-3082	155	57	profits	profit	NOUN
cjal-3082	155	58	retained	retain	VERB
cjal-3082	155	59	by	by	ADP
cjal-3082	155	60	the	the	DET
cjal-3082	155	61	enterprise	enterprise	NOUN
cjal-3082	155	62	since	since	SCONJ
cjal-3082	155	63	incremental	incremental	ADJ
cjal-3082	155	64	profits	profit	NOUN
cjal-3082	155	65	equals	equal	VERB
cjal-3082	155	66	current	current	ADJ
cjal-3082	155	67	profits	profit	NOUN
cjal-3082	155	68	minus	minus	CCONJ
cjal-3082	155	69	base	base	NOUN
cjal-3082	155	70	profits	profit	NOUN
cjal-3082	155	71	;	;	PUNCT
cjal-3082	155	72	3	3	X
cjal-3082	155	73	)	)	PUNCT
cjal-3082	155	74	if	if	SCONJ
cjal-3082	155	75	an	an	DET
cjal-3082	155	76	enterprise	enterprise	NOUN
cjal-3082	155	77	was	be	AUX
cjal-3082	155	78	efficient	efficient	ADJ
cjal-3082	155	79	,	,	PUNCT
cjal-3082	155	80	the	the	DET
cjal-3082	155	81	profit	profit	NOUN
cjal-3082	155	82	sharing	sharing	NOUN
cjal-3082	155	83	rate	rate	NOUN
cjal-3082	155	84	for	for	ADP
cjal-3082	155	85	base	base	NOUN
cjal-3082	155	86	profits	profit	NOUN
cjal-3082	155	87	was	be	AUX
cjal-3082	155	88	generally	generally	ADV
cjal-3082	155	89	lower	low	ADJ
cjal-3082	155	90	than	than	ADP
cjal-3082	155	91	the	the	DET
cjal-3082	155	92	profit	profit	NOUN
cjal-3082	155	93	sharing	sharing	NOUN
cjal-3082	155	94	rate	rate	NOUN
cjal-3082	155	95	for	for	ADP
cjal-3082	155	96	incremental	incremental	ADJ
cjal-3082	155	97	profits	profit	NOUN
cjal-3082	155	98	.	.	PUNCT
cjal-3082	156	1	see	see	VERB
cjal-3082	156	2	generally	generally	ADV
cjal-3082	156	3	guanyu	guanyu	VERB
cjal-3082	156	4	guoying	guoying	PROPN
cjal-3082	156	5	gongye	gongye	PROPN
cjal-3082	156	6	qiye	qiye	PROPN
cjal-3082	156	7	lirun	lirun	PROPN
cjal-3082	156	8	liucheng	liucheng	PROPN
cjal-3082	156	9	shixing	shixe	VERB
cjal-3082	156	10	banfa	banfa	PROPN
cjal-3082	156	11	de	de	X
cjal-3082	156	12	shuoming	shuoming	NOUN
cjal-3082	156	13	(	(	PUNCT
cjal-3082	156	14	explanation	explanation	NOUN
cjal-3082	156	15	concerning	concern	VERB
cjal-3082	156	16	the	the	DET
cjal-3082	156	17	trial	trial	NOUN
cjal-3082	156	18	methods	method	NOUN
cjal-3082	156	19	for	for	ADP
cjal-3082	156	20	the	the	DET
cjal-3082	156	21	state	state	NOUN
cjal-3082	156	22	industrial	industrial	ADJ
cjal-3082	156	23	enterprise	enterprise	NOUN
cjal-3082	156	24	profit	profit	NOUN
cjal-3082	156	25	sharing	sharing	NOUN
cjal-3082	156	26	system	system	NOUN
cjal-3082	156	27	)	)	PUNCT
cjal-3082	156	28	,	,	PUNCT
cjal-3082	156	29	in	in	ADP
cjal-3082	156	30	selection	selection	NOUN
cjal-3082	156	31	,	,	PUNCT
cjal-3082	156	32	supra	supra	PROPN
cjal-3082	156	33	note	note	PROPN
cjal-3082	156	34	6	6	NUM
cjal-3082	156	35	,	,	PUNCT
cjal-3082	156	36	sec	sec	PROPN
cjal-3082	156	37	.	.	PROPN
cjal-3082	156	38	2	2	NUM
cjal-3082	156	39	,	,	PUNCT
cjal-3082	156	40	at	at	ADP
cjal-3082	156	41	193	193	NUM
cjal-3082	156	42	-	-	SYM
cjal-3082	156	43	94	94	NUM
cjal-3082	156	44	.	.	PUNCT
cjal-3082	157	1	32	32	NUM
cjal-3082	157	2	.	.	PUNCT
cjal-3082	158	1	in	in	ADP
cjal-3082	158	2	china	china	PROPN
cjal-3082	158	3	's	's	PART
cjal-3082	158	4	increasing	increase	VERB
cjal-3082	158	5	use	use	NOUN
cjal-3082	158	6	of	of	ADP
cjal-3082	158	7	market	market	NOUN
cjal-3082	158	8	mechanisms	mechanism	NOUN
cjal-3082	158	9	,	,	PUNCT
cjal-3082	158	10	it	it	PRON
cjal-3082	158	11	adopted	adopt	VERB
cjal-3082	158	12	a	a	DET
cjal-3082	158	13	"	"	PUNCT
cjal-3082	158	14	two	two	NUM
cjal-3082	158	15	-	-	PUNCT
cjal-3082	158	16	track	track	NOUN
cjal-3082	158	17	pricing	pricing	NOUN
cjal-3082	158	18	system	system	NOUN
cjal-3082	158	19	.	.	PUNCT
cjal-3082	158	20	"	"	PUNCT
cjal-3082	159	1	under	under	ADP
cjal-3082	159	2	this	this	DET
cjal-3082	159	3	system	system	NOUN
cjal-3082	159	4	,	,	PUNCT
cjal-3082	159	5	some	some	DET
cjal-3082	159	6	prices	price	NOUN
cjal-3082	159	7	continued	continue	VERB
cjal-3082	159	8	to	to	PART
cjal-3082	159	9	be	be	AUX
cjal-3082	159	10	fixed	fix	VERB
cjal-3082	159	11	by	by	ADP
cjal-3082	159	12	the	the	DET
cjal-3082	159	13	state	state	NOUN
cjal-3082	159	14	plan	plan	NOUN
cjal-3082	159	15	,	,	PUNCT
cjal-3082	159	16	while	while	SCONJ
cjal-3082	159	17	others	other	NOUN
cjal-3082	159	18	were	be	AUX
cjal-3082	159	19	allowed	allow	VERB
cjal-3082	159	20	to	to	PART
cjal-3082	159	21	be	be	AUX
cjal-3082	159	22	determined	determine	VERB
cjal-3082	159	23	by	by	ADP
cjal-3082	159	24	market	market	NOUN
cjal-3082	159	25	mechanisms	mechanism	NOUN
cjal-3082	159	26	.	.	PUNCT
cjal-3082	160	1	state	state	NOUN
cjal-3082	160	2	-	-	PUNCT
cjal-3082	160	3	owned	own	VERB
cjal-3082	160	4	enterprises	enterprise	NOUN
cjal-3082	160	5	,	,	PUNCT
cjal-3082	160	6	however	however	ADV
cjal-3082	160	7	,	,	PUNCT
cjal-3082	160	8	generally	generally	ADV
cjal-3082	160	9	obtained	obtain	VERB
cjal-3082	160	10	only	only	ADV
cjal-3082	160	11	a	a	DET
cjal-3082	160	12	part	part	NOUN
cjal-3082	160	13	of	of	ADP
cjal-3082	160	14	their	their	PRON
cjal-3082	160	15	productive	productive	ADJ
cjal-3082	160	16	inputs	input	NOUN
cjal-3082	160	17	through	through	ADP
cjal-3082	160	18	the	the	DET
cjal-3082	160	19	state	state	NOUN
cjal-3082	160	20	plan	plan	NOUN
cjal-3082	160	21	.	.	PUNCT
cjal-3082	161	1	the	the	DET
cjal-3082	161	2	remainder	remainder	NOUN
cjal-3082	161	3	of	of	ADP
cjal-3082	161	4	their	their	PRON
cjal-3082	161	5	inputs	input	NOUN
cjal-3082	161	6	had	have	VERB
cjal-3082	161	7	to	to	PART
cjal-3082	161	8	be	be	AUX
cjal-3082	161	9	obtained	obtain	VERB
cjal-3082	161	10	on	on	ADP
cjal-3082	161	11	the	the	DET
cjal-3082	161	12	open	open	ADJ
cjal-3082	161	13	market	market	NOUN
cjal-3082	161	14	,	,	PUNCT
cjal-3082	161	15	possibly	possibly	ADV
cjal-3082	161	16	at	at	ADP
cjal-3082	161	17	double	double	ADJ
cjal-3082	161	18	or	or	CCONJ
cjal-3082	161	19	triple	triple	DET
cjal-3082	161	20	the	the	DET
cjal-3082	161	21	price	price	NOUN
cjal-3082	161	22	under	under	ADP
cjal-3082	161	23	the	the	DET
cjal-3082	161	24	state	state	NOUN
cjal-3082	161	25	plan	plan	NOUN
cjal-3082	161	26	.	.	PUNCT
cjal-3082	162	1	the	the	DET
cjal-3082	162	2	percentage	percentage	NOUN
cjal-3082	162	3	of	of	ADP
cjal-3082	162	4	inputs	input	NOUN
cjal-3082	162	5	that	that	PRON
cjal-3082	162	6	an	an	DET
cjal-3082	162	7	enterprise	enterprise	NOUN
cjal-3082	162	8	obtained	obtain	VERB
cjal-3082	162	9	on	on	ADP
cjal-3082	162	10	the	the	DET
cjal-3082	162	11	market	market	NOUN
cjal-3082	162	12	did	do	AUX
cjal-3082	162	13	not	not	PART
cjal-3082	162	14	necessarily	necessarily	ADV
cjal-3082	162	15	correspond	correspond	VERB
cjal-3082	162	16	to	to	ADP
cjal-3082	162	17	the	the	DET
cjal-3082	162	18	percentage	percentage	NOUN
cjal-3082	162	19	of	of	ADP
cjal-3082	162	20	outputs	output	NOUN
cjal-3082	162	21	that	that	PRON
cjal-3082	162	22	an	an	DET
cjal-3082	162	23	enterprise	enterprise	NOUN
cjal-3082	162	24	could	could	AUX
cjal-3082	162	25	sell	sell	VERB
cjal-3082	162	26	on	on	ADP
cjal-3082	162	27	the	the	DET
cjal-3082	162	28	open	open	ADJ
cjal-3082	162	29	market	market	NOUN
cjal-3082	162	30	.	.	PUNCT
cjal-3082	163	1	often	often	ADV
cjal-3082	163	2	,	,	PUNCT
cjal-3082	163	3	state	state	NOUN
cjal-3082	163	4	-	-	PUNCT
cjal-3082	163	5	owned	own	VERB
cjal-3082	163	6	enterprises	enterprise	NOUN
cjal-3082	163	7	were	be	AUX
cjal-3082	163	8	required	require	VERB
cjal-3082	163	9	to	to	PART
cjal-3082	163	10	sell	sell	VERB
cjal-3082	163	11	a	a	DET
cjal-3082	163	12	disproportionate	disproportionate	ADJ
cjal-3082	163	13	share	share	NOUN
cjal-3082	163	14	of	of	ADP
cjal-3082	163	15	their	their	PRON
cjal-3082	163	16	outputs	output	NOUN
cjal-3082	163	17	through	through	ADP
cjal-3082	163	18	the	the	DET
cjal-3082	163	19	state	state	NOUN
cjal-3082	163	20	plan	plan	NOUN
cjal-3082	163	21	at	at	ADP
cjal-3082	163	22	lower	low	ADJ
cjal-3082	163	23	than	than	ADP
cjal-3082	163	24	market	market	NOUN
cjal-3082	163	25	prices	price	NOUN
cjal-3082	163	26	.	.	PUNCT
cjal-3082	164	1	33	33	NUM
cjal-3082	164	2	.	.	PUNCT
cjal-3082	165	1	a	a	DET
cjal-3082	165	2	fundamental	fundamental	ADJ
cjal-3082	165	3	principle	principle	NOUN
cjal-3082	165	4	guiding	guide	VERB
cjal-3082	165	5	the	the	DET
cjal-3082	165	6	allocation	allocation	NOUN
cjal-3082	165	7	of	of	ADP
cjal-3082	165	8	profits	profit	NOUN
cjal-3082	165	9	between	between	ADP
cjal-3082	165	10	state	state	NOUN
cjal-3082	165	11	-	-	PUNCT
cjal-3082	165	12	owned	own	VERB
cjal-3082	165	13	enterprises	enterprise	NOUN
cjal-3082	165	14	and	and	CCONJ
cjal-3082	165	15	the	the	DET
cjal-3082	165	16	state	state	NOUN
cjal-3082	165	17	is	be	AUX
cjal-3082	165	18	that	that	SCONJ
cjal-3082	165	19	the	the	DET
cjal-3082	165	20	state	state	NOUN
cjal-3082	165	21	receives	receive	VERB
cjal-3082	165	22	the	the	DET
cjal-3082	165	23	largest	large	ADJ
cjal-3082	165	24	portion	portion	NOUN
cjal-3082	165	25	,	,	PUNCT
cjal-3082	165	26	the	the	DET
cjal-3082	165	27	enterprise	enterprise	NOUN
cjal-3082	165	28	receives	receive	VERB
cjal-3082	165	29	the	the	DET
cjal-3082	165	30	medium	medium	ADJ
cjal-3082	165	31	portion	portion	NOUN
cjal-3082	165	32	and	and	CCONJ
cjal-3082	165	33	the	the	DET
cjal-3082	165	34	employee	employee	NOUN
cjal-3082	165	35	receives	receive	VERB
cjal-3082	165	36	the	the	DET
cjal-3082	165	37	smallest	small	ADJ
cjal-3082	165	38	portion	portion	NOUN
cjal-3082	165	39	.	.	PUNCT
cjal-3082	166	1	in	in	ADP
cjal-3082	166	2	general	general	ADJ
cjal-3082	166	3	,	,	PUNCT
cjal-3082	166	4	the	the	DET
cjal-3082	166	5	state	state	NOUN
cjal-3082	166	6	will	will	AUX
cjal-3082	166	7	get	get	VERB
cjal-3082	166	8	80	80	NUM
cjal-3082	166	9	percent	percent	NOUN
cjal-3082	166	10	of	of	ADP
cjal-3082	166	11	the	the	DET
cjal-3082	166	12	base	base	NOUN
cjal-3082	166	13	profits	profit	NOUN
cjal-3082	166	14	and	and	CCONJ
cjal-3082	166	15	60	60	NUM
cjal-3082	166	16	-	-	SYM
cjal-3082	166	17	70	70	NUM
cjal-3082	166	18	percent	percent	NOUN
cjal-3082	166	19	of	of	ADP
cjal-3082	166	20	the	the	DET
cjal-3082	166	21	incremental	incremental	ADJ
cjal-3082	166	22	profits	profit	NOUN
cjal-3082	166	23	.	.	PUNCT
cjal-3082	167	1	see	see	VERB
cjal-3082	167	2	generally	generally	ADV
cjal-3082	167	3	wang	wang	PROPN
cjal-3082	167	4	&	&	CCONJ
cjal-3082	167	5	yao	yao	PROPN
cjal-3082	167	6	,	,	PUNCT
cjal-3082	167	7	supra	supra	PROPN
cjal-3082	167	8	note	note	PROPN
cjal-3082	167	9	26	26	NUM
cjal-3082	167	10	,	,	PUNCT
cjal-3082	167	11	2	2	NUM
cjal-3082	167	12	-	-	SYM
cjal-3082	167	13	16	16	NUM
cjal-3082	167	14	.	.	PUNCT
cjal-3082	168	1	[	[	X
cjal-3082	168	2	3:95	3:95	NUM
cjal-3082	168	3	enterprise	enterprise	NOUN
cjal-3082	168	4	income	income	NOUN
cjal-3082	168	5	tax	tax	NOUN
cjal-3082	168	6	cent	cent	NOUN
cjal-3082	168	7	for	for	ADP
cjal-3082	168	8	the	the	DET
cjal-3082	168	9	state.34	state.34	NOUN
cjal-3082	168	10	finally	finally	ADV
cjal-3082	168	11	,	,	PUNCT
cjal-3082	168	12	implementing	implement	VERB
cjal-3082	168	13	the	the	DET
cjal-3082	168	14	profit	profit	NOUN
cjal-3082	168	15	sharing	sharing	NOUN
cjal-3082	168	16	system	system	NOUN
cjal-3082	168	17	created	create	VERB
cjal-3082	168	18	a	a	DET
cjal-3082	168	19	tremendous	tremendous	ADJ
cjal-3082	168	20	administrative	administrative	ADJ
cjal-3082	168	21	burden	burden	NOUN
cjal-3082	168	22	for	for	ADP
cjal-3082	168	23	the	the	DET
cjal-3082	168	24	government	government	NOUN
cjal-3082	168	25	.	.	PUNCT
cjal-3082	169	1	negotiating	negotiate	VERB
cjal-3082	169	2	an	an	DET
cjal-3082	169	3	enterprise	enterprise	NOUN
cjal-3082	169	4	's	's	PART
cjal-3082	169	5	profit	profit	NOUN
cjal-3082	169	6	base	base	NOUN
cjal-3082	169	7	and/or	and/or	CCONJ
cjal-3082	169	8	its	its	PRON
cjal-3082	169	9	profit	profit	NOUN
cjal-3082	169	10	sharing	sharing	NOUN
cjal-3082	169	11	rate	rate	NOUN
cjal-3082	169	12	was	be	AUX
cjal-3082	169	13	a	a	DET
cjal-3082	169	14	long	long	ADJ
cjal-3082	169	15	and	and	CCONJ
cjal-3082	169	16	painstaking	painstaking	ADJ
cjal-3082	169	17	ordeal	ordeal	NOUN
cjal-3082	169	18	for	for	ADP
cjal-3082	169	19	both	both	PRON
cjal-3082	169	20	government	government	NOUN
cjal-3082	169	21	supervisory	supervisory	ADJ
cjal-3082	169	22	departments	department	NOUN
cjal-3082	169	23	and	and	CCONJ
cjal-3082	169	24	departments	department	NOUN
cjal-3082	169	25	of	of	ADP
cjal-3082	169	26	the	the	DET
cjal-3082	169	27	state	state	NOUN
cjal-3082	169	28	treasury	treasury	PROPN
cjal-3082	169	29	.	.	PUNCT
cjal-3082	170	1	ii	ii	PROPN
cjal-3082	170	2	.	.	PUNCT
cjal-3082	170	3	conversion	conversion	NOUN
cjal-3082	170	4	from	from	ADP
cjal-3082	170	5	a	a	DET
cjal-3082	170	6	profit	profit	NOUN
cjal-3082	170	7	sharing	sharing	NOUN
cjal-3082	170	8	to	to	ADP
cjal-3082	170	9	an	an	DET
cjal-3082	170	10	income	income	NOUN
cjal-3082	170	11	tax	tax	NOUN
cjal-3082	170	12	system	system	NOUN
cjal-3082	170	13	by	by	ADP
cjal-3082	170	14	1984	1984	NUM
cjal-3082	170	15	,	,	PUNCT
cjal-3082	170	16	china	china	PROPN
cjal-3082	170	17	had	have	AUX
cjal-3082	170	18	abandoned	abandon	VERB
cjal-3082	170	19	its	its	PRON
cjal-3082	170	20	profit	profit	NOUN
cjal-3082	170	21	sharing	sharing	NOUN
cjal-3082	170	22	system	system	NOUN
cjal-3082	170	23	and	and	CCONJ
cjal-3082	170	24	adopted	adopt	VERB
cjal-3082	170	25	the	the	DET
cjal-3082	170	26	conversion	conversion	NOUN
cjal-3082	170	27	-	-	PUNCT
cjal-3082	170	28	a	a	DET
cjal-3082	170	29	new	new	ADJ
cjal-3082	170	30	income	income	NOUN
cjal-3082	170	31	tax	tax	NOUN
cjal-3082	170	32	system	system	NOUN
cjal-3082	170	33	for	for	ADP
cjal-3082	170	34	state	state	NOUN
cjal-3082	170	35	-	-	PUNCT
cjal-3082	170	36	owned	own	VERB
cjal-3082	170	37	enterprises.35	enterprises.35	NOUN
cjal-3082	170	38	the	the	DET
cjal-3082	170	39	primary	primary	ADJ
cjal-3082	170	40	purposes	purpose	NOUN
cjal-3082	170	41	of	of	ADP
cjal-3082	170	42	the	the	DET
cjal-3082	170	43	conversion	conversion	NOUN
cjal-3082	170	44	were	be	AUX
cjal-3082	170	45	to	to	PART
cjal-3082	170	46	increase	increase	VERB
cjal-3082	170	47	the	the	DET
cjal-3082	170	48	amount	amount	NOUN
cjal-3082	170	49	of	of	ADP
cjal-3082	170	50	funds	fund	NOUN
cjal-3082	170	51	paid	pay	VERB
cjal-3082	170	52	to	to	ADP
cjal-3082	170	53	the	the	DET
cjal-3082	170	54	state	state	NOUN
cjal-3082	170	55	treasury	treasury	NOUN
cjal-3082	170	56	and	and	CCONJ
cjal-3082	170	57	to	to	PART
cjal-3082	170	58	decrease	decrease	VERB
cjal-3082	170	59	for	for	ADP
cjal-3082	170	60	state	state	NOUN
cjal-3082	170	61	-	-	PUNCT
cjal-3082	170	62	owned	own	VERB
cjal-3082	170	63	enterprises	enterprise	NOUN
cjal-3082	170	64	their	their	PRON
cjal-3082	170	65	dependence	dependence	NOUN
cjal-3082	170	66	on	on	ADP
cjal-3082	170	67	,	,	PUNCT
cjal-3082	170	68	and	and	CCONJ
cjal-3082	170	69	scope	scope	NOUN
cjal-3082	170	70	of	of	ADP
cjal-3082	170	71	negotiations	negotiation	NOUN
cjal-3082	170	72	with	with	ADP
cjal-3082	170	73	,	,	PUNCT
cjal-3082	170	74	government	government	NOUN
cjal-3082	170	75	supervising	supervise	VERB
cjal-3082	170	76	departments	department	NOUN
cjal-3082	170	77	and	and	CCONJ
cjal-3082	170	78	agencies	agency	NOUN
cjal-3082	170	79	.	.	PUNCT
cjal-3082	171	1	the	the	DET
cjal-3082	171	2	conversion	conversion	NOUN
cjal-3082	171	3	was	be	AUX
cjal-3082	171	4	implemented	implement	VERB
cjal-3082	171	5	in	in	ADP
cjal-3082	171	6	two	two	NUM
cjal-3082	171	7	steps	step	NOUN
cjal-3082	171	8	-	-	PUNCT
cjal-3082	171	9	the	the	DET
cjal-3082	171	10	first	first	ADJ
cjal-3082	171	11	in	in	ADP
cjal-3082	171	12	1983	1983	NUM
cjal-3082	171	13	and	and	CCONJ
cjal-3082	171	14	the	the	DET
cjal-3082	171	15	second	second	ADJ
cjal-3082	171	16	in	in	ADP
cjal-3082	171	17	1984.36	1984.36	NUM
cjal-3082	171	18	a.	a.	NOUN
cjal-3082	171	19	components	component	NOUN
cjal-3082	171	20	of	of	ADP
cjal-3082	171	21	china	china	PROPN
cjal-3082	171	22	's	's	PART
cjal-3082	171	23	state	state	NOUN
cjal-3082	171	24	-	-	PUNCT
cjal-3082	171	25	owned	own	VERB
cjal-3082	171	26	enterprise	enterprise	NOUN
cjal-3082	171	27	income	income	NOUN
cjal-3082	171	28	tax	tax	NOUN
cjal-3082	171	29	system	system	NOUN
cjal-3082	171	30	under	under	ADP
cjal-3082	171	31	china	china	PROPN
cjal-3082	171	32	's	's	PART
cjal-3082	171	33	state	state	NOUN
cjal-3082	171	34	-	-	PUNCT
cjal-3082	171	35	owned	own	VERB
cjal-3082	171	36	enterprise	enterprise	NOUN
cjal-3082	171	37	income	income	NOUN
cjal-3082	171	38	tax	tax	NOUN
cjal-3082	171	39	system	system	NOUN
cjal-3082	171	40	,	,	PUNCT
cjal-3082	171	41	taxable	taxable	ADJ
cjal-3082	171	42	income	income	NOUN
cjal-3082	171	43	is	be	AUX
cjal-3082	171	44	subject	subject	ADJ
cjal-3082	171	45	to	to	ADP
cjal-3082	171	46	two	two	NUM
cjal-3082	171	47	principal	principal	ADJ
cjal-3082	171	48	taxes	taxis	NOUN
cjal-3082	171	49	.	.	PUNCT
cjal-3082	172	1	they	they	PRON
cjal-3082	172	2	are	be	AUX
cjal-3082	172	3	the	the	DET
cjal-3082	172	4	state	state	NOUN
cjal-3082	172	5	-	-	PUNCT
cjal-3082	172	6	owned	own	VERB
cjal-3082	172	7	enterprise	enterprise	NOUN
cjal-3082	172	8	income	income	NOUN
cjal-3082	172	9	tax	tax	NOUN
cjal-3082	172	10	(	(	PUNCT
cjal-3082	172	11	soeit	soeit	NOUN
cjal-3082	172	12	)	)	PUNCT
cjal-3082	172	13	and	and	CCONJ
cjal-3082	172	14	the	the	DET
cjal-3082	172	15	state	state	NOUN
cjal-3082	172	16	-	-	PUNCT
cjal-3082	172	17	owned	own	VERB
cjal-3082	172	18	enterprise	enterprise	NOUN
cjal-3082	172	19	adjustment	adjustment	NOUN
cjal-3082	172	20	tax	tax	NOUN
cjal-3082	172	21	(	(	PUNCT
cjal-3082	172	22	soeat	soeat	NOUN
cjal-3082	172	23	)	)	PUNCT
cjal-3082	172	24	.	.	PUNCT
cjal-3082	173	1	1	1	X
cjal-3082	173	2	.	.	X
cjal-3082	173	3	important	important	ADJ
cjal-3082	173	4	features	feature	NOUN
cjal-3082	173	5	of	of	ADP
cjal-3082	173	6	taxable	taxable	ADJ
cjal-3082	173	7	income	income	NOUN
cjal-3082	173	8	calculation	calculation	NOUN
cjal-3082	173	9	various	various	ADJ
cjal-3082	173	10	rules	rule	NOUN
cjal-3082	173	11	apply	apply	VERB
cjal-3082	173	12	to	to	ADP
cjal-3082	173	13	the	the	DET
cjal-3082	173	14	calculation	calculation	NOUN
cjal-3082	173	15	of	of	ADP
cjal-3082	173	16	taxable	taxable	ADJ
cjal-3082	173	17	income	income	NOUN
cjal-3082	173	18	under	under	ADP
cjal-3082	173	19	china	china	PROPN
cjal-3082	173	20	's	's	PART
cjal-3082	173	21	state	state	NOUN
cjal-3082	173	22	-	-	PUNCT
cjal-3082	173	23	owned	own	VERB
cjal-3082	173	24	enterprise	enterprise	NOUN
cjal-3082	173	25	tax	tax	NOUN
cjal-3082	173	26	system	system	NOUN
cjal-3082	173	27	.	.	PUNCT
cjal-3082	174	1	for	for	ADP
cjal-3082	174	2	example	example	NOUN
cjal-3082	174	3	,	,	PUNCT
cjal-3082	174	4	both	both	CCONJ
cjal-3082	174	5	the	the	DET
cjal-3082	174	6	payment	payment	NOUN
cjal-3082	174	7	of	of	ADP
cjal-3082	174	8	interest	interest	NOUN
cjal-3082	174	9	and	and	CCONJ
cjal-3082	174	10	the	the	DET
cjal-3082	174	11	repayment	repayment	NOUN
cjal-3082	174	12	of	of	ADP
cjal-3082	174	13	principal	principal	NOUN
cjal-3082	174	14	for	for	ADP
cjal-3082	174	15	certain	certain	ADJ
cjal-3082	174	16	capital	capital	NOUN
cjal-3082	174	17	construction	construction	NOUN
cjal-3082	174	18	project	project	NOUN
cjal-3082	174	19	loans37	loans37	NOUN
cjal-3082	174	20	are	be	AUX
cjal-3082	174	21	deductible	deductible	ADJ
cjal-3082	174	22	from	from	ADP
cjal-3082	174	23	the	the	DET
cjal-3082	174	24	profits	profit	NOUN
cjal-3082	174	25	generated	generate	VERB
cjal-3082	174	26	34	34	NUM
cjal-3082	174	27	.	.	PUNCT
cjal-3082	175	1	gong	gong	PROPN
cjal-3082	175	2	&	&	CCONJ
cjal-3082	175	3	chen	chen	PROPN
cjal-3082	175	4	,	,	PUNCT
cjal-3082	175	5	supra	supra	PROPN
cjal-3082	175	6	note	note	NOUN
cjal-3082	175	7	24	24	NUM
cjal-3082	175	8	,	,	PUNCT
cjal-3082	175	9	at	at	ADP
cjal-3082	175	10	22	22	NUM
cjal-3082	175	11	.	.	PUNCT
cjal-3082	175	12	35	35	NUM
cjal-3082	175	13	.	.	PUNCT
cjal-3082	176	1	guowuyuan	guowuyuan	PROPN
cjal-3082	176	2	pizhuan	pizhuan	PROPN
cjal-3082	176	3	caizheng	caizheng	PROPN
cjal-3082	176	4	bu	bu	PROPN
cjal-3082	176	5	guanyu	guanyu	PROPN
cjal-3082	176	6	zai	zai	PROPN
cjal-3082	176	7	guoying	guoye	VERB
cjal-3082	176	8	qiye	qiye	ADJ
cjal-3082	176	9	tuixing	tuixe	VERB
cjal-3082	176	10	ligaishui	ligaishui	NOUN
cjal-3082	176	11	di	di	NOUN
cjal-3082	176	12	er	er	INTJ
cjal-3082	176	13	bu	bu	X
cjal-3082	176	14	gaige	gaige	PROPN
cjal-3082	176	15	de	de	X
cjal-3082	176	16	baogao	baogao	X
cjal-3082	176	17	de	de	PROPN
cjal-3082	176	18	tongzhi	tongzhi	PROPN
cjal-3082	176	19	(	(	PUNCT
cjal-3082	176	20	state	state	PROPN
cjal-3082	176	21	council	council	NOUN
cjal-3082	176	22	's	's	PART
cjal-3082	176	23	circular	circular	NOUN
cjal-3082	176	24	approving	approve	VERB
cjal-3082	176	25	the	the	DET
cjal-3082	176	26	report	report	NOUN
cjal-3082	176	27	of	of	ADP
cjal-3082	176	28	the	the	DET
cjal-3082	176	29	ministry	ministry	PROPN
cjal-3082	176	30	of	of	ADP
cjal-3082	176	31	finance	finance	NOUN
cjal-3082	176	32	concerning	concern	VERB
cjal-3082	176	33	the	the	DET
cjal-3082	176	34	implementation	implementation	NOUN
cjal-3082	176	35	of	of	ADP
cjal-3082	176	36	the	the	DET
cjal-3082	176	37	second	second	ADJ
cjal-3082	176	38	step	step	NOUN
cjal-3082	176	39	of	of	ADP
cjal-3082	176	40	the	the	DET
cjal-3082	176	41	conversion	conversion	NOUN
cjal-3082	176	42	from	from	ADP
cjal-3082	176	43	profit	profit	NOUN
cjal-3082	176	44	payment	payment	NOUN
cjal-3082	176	45	to	to	ADP
cjal-3082	176	46	tax	tax	NOUN
cjal-3082	176	47	payment	payment	NOUN
cjal-3082	176	48	)	)	PUNCT
cjal-3082	176	49	(	(	PUNCT
cjal-3082	176	50	promulgated	promulgate	VERB
cjal-3082	176	51	sept	sept	PROPN
cjal-3082	176	52	.	.	PROPN
cjal-3082	176	53	18	18	NUM
cjal-3082	176	54	,	,	PUNCT
cjal-3082	176	55	1984	1984	NUM
cjal-3082	176	56	)	)	PUNCT
cjal-3082	176	57	,	,	PUNCT
cjal-3082	176	58	in	in	ADP
cjal-3082	176	59	current	current	ADJ
cjal-3082	176	60	law	law	NOUN
cjal-3082	176	61	collection	collection	NOUN
cjal-3082	176	62	,	,	PUNCT
cjal-3082	176	63	supra	supra	PROPN
cjal-3082	176	64	note	note	NOUN
cjal-3082	176	65	3	3	NUM
cjal-3082	176	66	,	,	PUNCT
cjal-3082	176	67	at	at	ADP
cjal-3082	176	68	144	144	NUM
cjal-3082	176	69	.	.	PUNCT
cjal-3082	177	1	caizheng	caizheng	PROPN
cjal-3082	177	2	bu	bu	PROPN
cjal-3082	177	3	guanyu	guanyu	PROPN
cjal-3082	177	4	zai	zai	PROPN
cjal-3082	177	5	guoying	guoye	VERB
cjal-3082	177	6	qiye	qiye	ADJ
cjal-3082	177	7	tuixing	tuixe	VERB
cjal-3082	177	8	ligaishui	ligaishui	NOUN
cjal-3082	177	9	di	di	NOUN
cjal-3082	177	10	er	er	INTJ
cjal-3082	177	11	bu	bu	X
cjal-3082	177	12	gaige	gaige	PROPN
cjal-3082	177	13	de	de	X
cjal-3082	177	14	baogao	baogao	X
cjal-3082	177	15	(	(	PUNCT
cjal-3082	177	16	the	the	DET
cjal-3082	177	17	report	report	NOUN
cjal-3082	177	18	of	of	ADP
cjal-3082	177	19	the	the	DET
cjal-3082	177	20	ministry	ministry	PROPN
cjal-3082	177	21	of	of	ADP
cjal-3082	177	22	finance	finance	NOUN
cjal-3082	177	23	concerning	concern	VERB
cjal-3082	177	24	the	the	DET
cjal-3082	177	25	implementation	implementation	NOUN
cjal-3082	177	26	of	of	ADP
cjal-3082	177	27	the	the	DET
cjal-3082	177	28	second	second	ADJ
cjal-3082	177	29	step	step	NOUN
cjal-3082	177	30	conversion	conversion	NOUN
cjal-3082	177	31	from	from	ADP
cjal-3082	177	32	profit	profit	NOUN
cjal-3082	177	33	payment	payment	NOUN
cjal-3082	177	34	to	to	ADP
cjal-3082	177	35	tax	tax	NOUN
cjal-3082	177	36	payment	payment	NOUN
cjal-3082	177	37	)	)	PUNCT
cjal-3082	177	38	(	(	PUNCT
cjal-3082	177	39	promulgated	promulgate	VERB
cjal-3082	177	40	sept	sept	PROPN
cjal-3082	177	41	.	.	PROPN
cjal-3082	177	42	18	18	NUM
cjal-3082	177	43	,	,	PUNCT
cjal-3082	177	44	1984	1984	NUM
cjal-3082	177	45	)	)	PUNCT
cjal-3082	177	46	,	,	PUNCT
cjal-3082	177	47	i	i	PRON
cjal-3082	177	48	d.	d.	VERB
cjal-3082	177	49	at	at	ADP
cjal-3082	177	50	145	145	NUM
cjal-3082	177	51	.	.	PUNCT
cjal-3082	178	1	36	36	NUM
cjal-3082	178	2	.	.	PUNCT
cjal-3082	179	1	for	for	ADP
cjal-3082	179	2	information	information	NOUN
cjal-3082	179	3	on	on	ADP
cjal-3082	179	4	the	the	DET
cjal-3082	179	5	first	first	ADJ
cjal-3082	179	6	step	step	NOUN
cjal-3082	179	7	of	of	ADP
cjal-3082	179	8	the	the	DET
cjal-3082	179	9	conversion	conversion	NOUN
cjal-3082	179	10	,	,	PUNCT
cjal-3082	179	11	see	see	VERB
cjal-3082	179	12	gong	gong	PROPN
cjal-3082	179	13	&	&	CCONJ
cjal-3082	179	14	chen	chen	PROPN
cjal-3082	179	15	,	,	PUNCT
cjal-3082	179	16	supra	supra	PROPN
cjal-3082	179	17	note	note	NOUN
cjal-3082	179	18	24	24	NUM
cjal-3082	179	19	,	,	PUNCT
cjal-3082	179	20	at	at	ADP
cjal-3082	179	21	24	24	NUM
cjal-3082	179	22	-	-	SYM
cjal-3082	179	23	26	26	NUM
cjal-3082	179	24	.	.	PUNCT
cjal-3082	180	1	for	for	ADP
cjal-3082	180	2	information	information	NOUN
cjal-3082	180	3	on	on	ADP
cjal-3082	180	4	the	the	DET
cjal-3082	180	5	second	second	ADJ
cjal-3082	180	6	step	step	NOUN
cjal-3082	180	7	see	see	VERB
cjal-3082	180	8	sources	source	NOUN
cjal-3082	180	9	cited	cite	VERB
cjal-3082	180	10	supra	supra	PROPN
cjal-3082	180	11	note	note	PROPN
cjal-3082	180	12	35	35	NUM
cjal-3082	180	13	.	.	PUNCT
cjal-3082	181	1	37	37	NUM
cjal-3082	181	2	.	.	PUNCT
cjal-3082	182	1	there	there	PRON
cjal-3082	182	2	are	be	VERB
cjal-3082	182	3	two	two	NUM
cjal-3082	182	4	different	different	ADJ
cjal-3082	182	5	types	type	NOUN
cjal-3082	182	6	of	of	ADP
cjal-3082	182	7	capital	capital	NOUN
cjal-3082	182	8	construction	construction	NOUN
cjal-3082	182	9	loans	loan	NOUN
cjal-3082	182	10	.	.	PUNCT
cjal-3082	183	1	one	one	NUM
cjal-3082	183	2	is	be	AUX
cjal-3082	183	3	a	a	DET
cjal-3082	183	4	"	"	PUNCT
cjal-3082	183	5	technology	technology	NOUN
cjal-3082	183	6	renovation	renovation	NOUN
cjal-3082	183	7	"	"	PUNCT
cjal-3082	183	8	loan	loan	NOUN
cjal-3082	183	9	which	which	PRON
cjal-3082	183	10	is	be	AUX
cjal-3082	183	11	used	use	VERB
cjal-3082	183	12	for	for	ADP
cjal-3082	183	13	minor	minor	ADJ
cjal-3082	183	14	capital	capital	NOUN
cjal-3082	183	15	construction	construction	NOUN
cjal-3082	183	16	projects	project	NOUN
cjal-3082	183	17	and	and	CCONJ
cjal-3082	183	18	is	be	AUX
cjal-3082	183	19	usually	usually	ADV
cjal-3082	183	20	shortterm	shortterm	NOUN
cjal-3082	183	21	(	(	PUNCT
cjal-3082	183	22	1	1	NUM
cjal-3082	183	23	-	-	SYM
cjal-3082	183	24	3	3	NUM
cjal-3082	183	25	years	year	NOUN
cjal-3082	183	26	)	)	PUNCT
cjal-3082	183	27	.	.	PUNCT
cjal-3082	184	1	the	the	DET
cjal-3082	184	2	"	"	PUNCT
cjal-3082	184	3	capital	capital	NOUN
cjal-3082	184	4	construction	construction	NOUN
cjal-3082	184	5	project	project	NOUN
cjal-3082	184	6	"	"	PUNCT
cjal-3082	184	7	loan	loan	NOUN
cjal-3082	184	8	is	be	AUX
cjal-3082	184	9	used	use	VERB
cjal-3082	184	10	only	only	ADV
cjal-3082	184	11	for	for	ADP
cjal-3082	184	12	state	state	NOUN
cjal-3082	184	13	approved	approve	VERB
cjal-3082	184	14	major	major	ADJ
cjal-3082	184	15	1989	1989	NUM
cjal-3082	184	16	]	]	PUNCT
cjal-3082	184	17	journal	journal	NOUN
cjal-3082	184	18	of	of	ADP
cjal-3082	184	19	chinese	chinese	ADJ
cjal-3082	184	20	law	law	NOUN
cjal-3082	184	21	by	by	ADP
cjal-3082	184	22	those	those	DET
cjal-3082	184	23	projects	project	NOUN
cjal-3082	184	24	in	in	ADP
cjal-3082	184	25	the	the	DET
cjal-3082	184	26	calculation	calculation	NOUN
cjal-3082	184	27	of	of	ADP
cjal-3082	184	28	taxable	taxable	ADJ
cjal-3082	184	29	income.38	income.38	NOUN
cjal-3082	184	30	other	other	ADJ
cjal-3082	184	31	regulations	regulation	NOUN
cjal-3082	184	32	strictly	strictly	ADV
cjal-3082	184	33	limit	limit	VERB
cjal-3082	184	34	the	the	DET
cjal-3082	184	35	scope	scope	NOUN
cjal-3082	184	36	of	of	ADP
cjal-3082	184	37	deductions	deduction	NOUN
cjal-3082	184	38	allowed	allow	VERB
cjal-3082	184	39	.	.	PUNCT
cjal-3082	185	1	39	39	NUM
cjal-3082	185	2	an	an	DET
cjal-3082	185	3	important	important	ADJ
cjal-3082	185	4	principle	principle	NOUN
cjal-3082	185	5	in	in	ADP
cjal-3082	185	6	these	these	DET
cjal-3082	185	7	regulations	regulation	NOUN
cjal-3082	185	8	is	be	AUX
cjal-3082	185	9	that	that	SCONJ
cjal-3082	185	10	expenditures	expenditure	NOUN
cjal-3082	185	11	made	make	VERB
cjal-3082	185	12	out	out	ADP
cjal-3082	185	13	of	of	ADP
cjal-3082	185	14	special	special	ADJ
cjal-3082	185	15	purpose	purpose	NOUN
cjal-3082	185	16	funds	fund	NOUN
cjal-3082	185	17	4	4	NUM
cjal-3082	185	18	°	°	NOUN
cjal-3082	185	19	may	may	AUX
cjal-3082	185	20	not	not	PART
cjal-3082	185	21	be	be	AUX
cjal-3082	185	22	deducted	deduct	VERB
cjal-3082	185	23	as	as	ADP
cjal-3082	185	24	expenses	expense	NOUN
cjal-3082	185	25	in	in	ADP
cjal-3082	185	26	computing	compute	VERB
cjal-3082	185	27	taxable	taxable	ADJ
cjal-3082	185	28	income.4	income.4	PROPN
cjal-3082	185	29	'	'	PUNCT
cjal-3082	185	30	2	2	NUM
cjal-3082	185	31	.	.	PUNCT
cjal-3082	185	32	state	state	NOUN
cjal-3082	185	33	-	-	PUNCT
cjal-3082	185	34	owned	own	VERB
cjal-3082	185	35	enterprise	enterprise	NOUN
cjal-3082	185	36	income	income	NOUN
cjal-3082	185	37	tax	tax	NOUN
cjal-3082	185	38	(	(	PUNCT
cjal-3082	185	39	soeit	soeit	NOUN
cjal-3082	185	40	)	)	PUNCT
cjal-3082	185	41	the	the	DET
cjal-3082	185	42	soeit	soeit	NOUN
cjal-3082	185	43	applies	apply	VERB
cjal-3082	185	44	different	different	ADJ
cjal-3082	185	45	tax	tax	NOUN
cjal-3082	185	46	rates	rate	NOUN
cjal-3082	185	47	to	to	ADP
cjal-3082	185	48	the	the	DET
cjal-3082	185	49	taxable	taxable	ADJ
cjal-3082	185	50	incomes	income	NOUN
cjal-3082	185	51	of	of	ADP
cjal-3082	185	52	enterprises	enterprise	NOUN
cjal-3082	185	53	of	of	ADP
cjal-3082	185	54	different	different	ADJ
cjal-3082	185	55	sizes	size	NOUN
cjal-3082	185	56	.	.	PUNCT
cjal-3082	186	1	large	large	ADJ
cjal-3082	186	2	and	and	CCONJ
cjal-3082	186	3	medium	medium	ADJ
cjal-3082	186	4	-	-	PUNCT
cjal-3082	186	5	size	size	NOUN
cjal-3082	186	6	enterprises	enterprise	NOUN
cjal-3082	186	7	are	be	AUX
cjal-3082	186	8	subject	subject	ADJ
cjal-3082	186	9	to	to	ADP
cjal-3082	186	10	a	a	DET
cjal-3082	186	11	fixed	fix	VERB
cjal-3082	186	12	fifty	fifty	NUM
cjal-3082	186	13	-	-	PUNCT
cjal-3082	186	14	five	five	NUM
cjal-3082	186	15	percent	percent	NOUN
cjal-3082	186	16	tax	tax	NOUN
cjal-3082	186	17	rate.42	rate.42	ADP
cjal-3082	186	18	smaller	small	ADJ
cjal-3082	186	19	enterprises	enterprise	NOUN
cjal-3082	186	20	are	be	AUX
cjal-3082	186	21	subject	subject	ADJ
cjal-3082	186	22	to	to	ADP
cjal-3082	186	23	eight	eight	NUM
cjal-3082	186	24	graduated	graduated	ADJ
cjal-3082	186	25	rates	rate	NOUN
cjal-3082	186	26	ranging	range	VERB
cjal-3082	186	27	from	from	ADP
cjal-3082	186	28	ten	ten	NUM
cjal-3082	186	29	percent	percent	NOUN
cjal-3082	186	30	on	on	ADP
cjal-3082	186	31	the	the	DET
cjal-3082	186	32	first	first	ADJ
cjal-3082	186	33	1,000	1,000	NUM
cjal-3082	186	34	renminbi	renminbi	NOUN
cjal-3082	186	35	(	(	PUNCT
cjal-3082	186	36	rmb	rmb	NOUN
cjal-3082	186	37	)	)	PUNCT
cjal-3082	186	38	of	of	ADP
cjal-3082	186	39	taxable	taxable	ADJ
cjal-3082	186	40	income	income	NOUN
cjal-3082	186	41	to	to	ADP
cjal-3082	186	42	a	a	DET
cjal-3082	186	43	maximum	maximum	ADJ
cjal-3082	186	44	rate	rate	NOUN
cjal-3082	186	45	of	of	ADP
cjal-3082	186	46	fiftyfive	fiftyfive	ADJ
cjal-3082	186	47	percent	percent	NOUN
cjal-3082	186	48	for	for	ADP
cjal-3082	186	49	the	the	DET
cjal-3082	186	50	portion	portion	NOUN
cjal-3082	186	51	of	of	ADP
cjal-3082	186	52	taxable	taxable	ADJ
cjal-3082	186	53	income	income	NOUN
cjal-3082	186	54	exceeding	exceed	VERB
cjal-3082	186	55	200,000	200,000	NUM
cjal-3082	186	56	rmb.43	rmb.43	NOUN
cjal-3082	186	57	thus	thus	ADV
cjal-3082	186	58	,	,	PUNCT
cjal-3082	186	59	the	the	DET
cjal-3082	186	60	soeit	soeit	NOUN
cjal-3082	186	61	reduces	reduce	VERB
cjal-3082	186	62	the	the	DET
cjal-3082	186	63	scope	scope	NOUN
cjal-3082	186	64	of	of	ADP
cjal-3082	186	65	negotiations	negotiation	NOUN
cjal-3082	186	66	between	between	ADP
cjal-3082	186	67	construction	construction	NOUN
cjal-3082	186	68	projects	project	NOUN
cjal-3082	186	69	and	and	CCONJ
cjal-3082	186	70	is	be	AUX
cjal-3082	186	71	a	a	DET
cjal-3082	186	72	long	long	ADJ
cjal-3082	186	73	-	-	PUNCT
cjal-3082	186	74	term	term	NOUN
cjal-3082	186	75	loan	loan	NOUN
cjal-3082	186	76	with	with	ADP
cjal-3082	186	77	a	a	DET
cjal-3082	186	78	low	low	ADJ
cjal-3082	186	79	interest	interest	NOUN
cjal-3082	186	80	rate	rate	NOUN
cjal-3082	186	81	.	.	PUNCT
cjal-3082	187	1	the	the	DET
cjal-3082	187	2	"	"	PUNCT
cjal-3082	187	3	capital	capital	NOUN
cjal-3082	187	4	construction	construction	NOUN
cjal-3082	187	5	project	project	NOUN
cjal-3082	187	6	"	"	PUNCT
cjal-3082	187	7	loan	loan	NOUN
cjal-3082	187	8	took	take	VERB
cjal-3082	187	9	the	the	DET
cjal-3082	187	10	place	place	NOUN
cjal-3082	187	11	of	of	ADP
cjal-3082	187	12	capital	capital	NOUN
cjal-3082	187	13	construction	construction	NOUN
cjal-3082	187	14	project	project	NOUN
cjal-3082	187	15	appropriations	appropriation	NOUN
cjal-3082	187	16	which	which	PRON
cjal-3082	187	17	were	be	AUX
cjal-3082	187	18	allocated	allocate	VERB
cjal-3082	187	19	directly	directly	ADV
cjal-3082	187	20	from	from	ADP
cjal-3082	187	21	the	the	DET
cjal-3082	187	22	state	state	NOUN
cjal-3082	187	23	treasury	treasury	PROPN
cjal-3082	187	24	.	.	PUNCT
cjal-3082	188	1	guowuyuan	guowuyuan	PROPN
cjal-3082	188	2	pizhuan	pizhuan	PROPN
cjal-3082	188	3	guojia	guojia	PROPN
cjal-3082	188	4	jingwei	jingwei	PROPN
cjal-3082	188	5	zhongguo	zhongguo	PROPN
cjal-3082	188	6	renmin	renmin	PROPN
cjal-3082	188	7	yinhang	yinhang	PROPN
cjal-3082	188	8	deng	deng	PROPN
cjal-3082	188	9	bumen	bumen	PROPN
cjal-3082	188	10	guanyu	guanyu	PROPN
cjal-3082	188	11	qing	qing	PROPN
cjal-3082	188	12	pizhun	pizhun	PROPN
cjal-3082	188	13	qinggong	qinggong	PROPN
cjal-3082	188	14	fangzhi	fangzhi	PROPN
cjal-3082	188	15	gongye	gongye	PROPN
cjal-3082	188	16	zhong	zhong	PROPN
cjal-3082	188	17	duanqi	duanqi	PROPN
cjal-3082	188	18	zhuanxiang	zhuanxiang	PROPN
cjal-3082	188	19	daikuan	daikuan	PROPN
cjal-3082	188	20	shixing	shixe	VERB
cjal-3082	188	21	banfa	banfa	NOUN
cjal-3082	188	22	de	de	X
cjal-3082	188	23	baogao	baogao	X
cjal-3082	188	24	de	de	PROPN
cjal-3082	188	25	tongzhi	tongzhi	PROPN
cjal-3082	188	26	(	(	PUNCT
cjal-3082	188	27	state	state	PROPN
cjal-3082	188	28	council	council	NOUN
cjal-3082	188	29	's	's	PART
cjal-3082	188	30	circular	circular	NOUN
cjal-3082	188	31	approving	approve	VERB
cjal-3082	188	32	the	the	DET
cjal-3082	188	33	report	report	NOUN
cjal-3082	188	34	of	of	ADP
cjal-3082	188	35	the	the	DET
cjal-3082	188	36	state	state	NOUN
cjal-3082	188	37	economic	economic	PROPN
cjal-3082	188	38	commission	commission	PROPN
cjal-3082	188	39	,	,	PUNCT
cjal-3082	188	40	the	the	DET
cjal-3082	188	41	people	people	NOUN
cjal-3082	188	42	's	's	PART
cjal-3082	188	43	bank	bank	PROPN
cjal-3082	188	44	of	of	ADP
cjal-3082	188	45	china	china	PROPN
cjal-3082	188	46	,	,	PUNCT
cjal-3082	188	47	et	et	PROPN
cjal-3082	188	48	al	al	PROPN
cjal-3082	188	49	.	.	PROPN
cjal-3082	188	50	,	,	PUNCT
cjal-3082	188	51	requesting	request	VERB
cjal-3082	188	52	the	the	DET
cjal-3082	188	53	approval	approval	NOUN
cjal-3082	188	54	for	for	ADP
cjal-3082	188	55	trial	trial	NOUN
cjal-3082	188	56	methods	method	NOUN
cjal-3082	188	57	on	on	ADP
cjal-3082	188	58	short	short	ADJ
cjal-3082	188	59	and	and	CCONJ
cjal-3082	188	60	medium	medium	ADJ
cjal-3082	188	61	-	-	PUNCT
cjal-3082	188	62	term	term	NOUN
cjal-3082	188	63	special	special	ADJ
cjal-3082	188	64	project	project	NOUN
cjal-3082	188	65	loans	loan	NOUN
cjal-3082	188	66	applying	apply	VERB
cjal-3082	188	67	to	to	ADP
cjal-3082	188	68	light	light	ADJ
cjal-3082	188	69	industries	industry	NOUN
cjal-3082	188	70	and	and	CCONJ
cjal-3082	188	71	textile	textile	NOUN
cjal-3082	188	72	industries	industry	NOUN
cjal-3082	188	73	)	)	PUNCT
cjal-3082	188	74	(	(	PUNCT
cjal-3082	188	75	promulgated	promulgate	VERB
cjal-3082	188	76	jan	jan	PROPN
cjal-3082	188	77	.	.	PROPN
cjal-3082	188	78	14	14	NUM
cjal-3082	188	79	,	,	PUNCT
cjal-3082	188	80	1980	1980	NUM
cjal-3082	188	81	)	)	PUNCT
cjal-3082	188	82	,	,	PUNCT
cjal-3082	188	83	in	in	ADP
cjal-3082	188	84	current	current	ADJ
cjal-3082	188	85	law	law	NOUN
cjal-3082	188	86	collection	collection	NOUN
cjal-3082	188	87	,	,	PUNCT
cjal-3082	188	88	supra	supra	PROPN
cjal-3082	188	89	note	note	NOUN
cjal-3082	188	90	3	3	NUM
cjal-3082	188	91	,	,	PUNCT
cjal-3082	188	92	at	at	ADP
cjal-3082	188	93	282	282	NUM
cjal-3082	188	94	.	.	PUNCT
cjal-3082	189	1	for	for	ADP
cjal-3082	189	2	information	information	NOUN
cjal-3082	189	3	on	on	ADP
cjal-3082	189	4	capital	capital	NOUN
cjal-3082	189	5	construction	construction	NOUN
cjal-3082	189	6	project	project	NOUN
cjal-3082	189	7	loans	loan	NOUN
cjal-3082	189	8	see	see	VERB
cjal-3082	189	9	guowuyuan	guowuyuan	PROPN
cjal-3082	189	10	shixing	shixe	VERB
cjal-3082	189	11	jiben	jiben	PROPN
cjal-3082	189	12	jianshe	jianshe	PROPN
cjal-3082	189	13	bokuan	bokuan	PROPN
cjal-3082	189	14	gai	gai	PROPN
cjal-3082	189	15	daikuan	daikuan	PROPN
cjal-3082	189	16	de	de	X
cjal-3082	189	17	baogao	baogao	X
cjal-3082	189	18	de	de	PROPN
cjal-3082	189	19	tongzhi	tongzhi	PROPN
cjal-3082	189	20	(	(	PUNCT
cjal-3082	189	21	state	state	PROPN
cjal-3082	189	22	council	council	NOUN
cjal-3082	189	23	's	's	PART
cjal-3082	189	24	circular	circular	NOUN
cjal-3082	189	25	approving	approve	VERB
cjal-3082	189	26	the	the	DET
cjal-3082	189	27	report	report	NOUN
cjal-3082	189	28	of	of	ADP
cjal-3082	189	29	the	the	DET
cjal-3082	189	30	state	state	NOUN
cjal-3082	189	31	planning	planning	PROPN
cjal-3082	189	32	commission	commission	PROPN
cjal-3082	189	33	,	,	PUNCT
cjal-3082	189	34	et	et	PROPN
cjal-3082	189	35	al	al	PROPN
cjal-3082	189	36	.	.	PROPN
cjal-3082	189	37	,	,	PUNCT
cjal-3082	189	38	concerning	concern	VERB
cjal-3082	189	39	the	the	DET
cjal-3082	189	40	conversion	conversion	NOUN
cjal-3082	189	41	of	of	ADP
cjal-3082	189	42	capital	capital	NOUN
cjal-3082	189	43	construction	construction	NOUN
cjal-3082	189	44	project	project	NOUN
cjal-3082	189	45	appropriations	appropriation	NOUN
cjal-3082	189	46	to	to	ADP
cjal-3082	189	47	capital	capital	NOUN
cjal-3082	189	48	construction	construction	NOUN
cjal-3082	189	49	project	project	NOUN
cjal-3082	189	50	loans	loan	NOUN
cjal-3082	189	51	)	)	PUNCT
cjal-3082	189	52	(	(	PUNCT
cjal-3082	189	53	promulgated	promulgate	VERB
cjal-3082	189	54	nov	nov	PROPN
cjal-3082	189	55	.	.	PROPN
cjal-3082	189	56	18	18	NUM
cjal-3082	189	57	,	,	PUNCT
cjal-3082	189	58	1980	1980	NUM
cjal-3082	189	59	)	)	PUNCT
cjal-3082	189	60	,	,	PUNCT
cjal-3082	189	61	i	i	PRON
cjal-3082	189	62	d.	d.	VERB
cjal-3082	189	63	at	at	ADP
cjal-3082	189	64	299	299	NUM
cjal-3082	189	65	.	.	PUNCT
cjal-3082	190	1	38	38	NUM
cjal-3082	190	2	.	.	PUNCT
cjal-3082	191	1	guoying	guoye	VERB
cjal-3082	191	2	qiye	qiye	PROPN
cjal-3082	191	3	di	di	INTJ
cjal-3082	191	4	er	er	INTJ
cjal-3082	191	5	bu	bu	PROPN
cjal-3082	191	6	ligaishui	ligaishui	PROPN
cjal-3082	191	7	shixing	shixing	NOUN
cjal-3082	191	8	banfa	banfa	NOUN
cjal-3082	191	9	(	(	PUNCT
cjal-3082	191	10	trial	trial	NOUN
cjal-3082	191	11	methods	method	NOUN
cjal-3082	191	12	of	of	ADP
cjal-3082	191	13	the	the	DET
cjal-3082	191	14	ministry	ministry	PROPN
cjal-3082	191	15	of	of	ADP
cjal-3082	191	16	finance	finance	PROPN
cjal-3082	191	17	for	for	ADP
cjal-3082	191	18	the	the	DET
cjal-3082	191	19	second	second	ADJ
cjal-3082	191	20	step	step	NOUN
cjal-3082	191	21	of	of	ADP
cjal-3082	191	22	the	the	DET
cjal-3082	191	23	conversion	conversion	NOUN
cjal-3082	191	24	from	from	ADP
cjal-3082	191	25	profit	profit	NOUN
cjal-3082	191	26	payment	payment	NOUN
cjal-3082	191	27	to	to	ADP
cjal-3082	191	28	tax	tax	NOUN
cjal-3082	191	29	payment	payment	NOUN
cjal-3082	191	30	by	by	ADP
cjal-3082	191	31	stateowned	stateowne	VERB
cjal-3082	191	32	enterprises	enterprise	NOUN
cjal-3082	191	33	)	)	PUNCT
cjal-3082	191	34	art	art	NOUN
cjal-3082	191	35	.	.	PUNCT
cjal-3082	192	1	8	8	NUM
cjal-3082	192	2	(	(	PUNCT
cjal-3082	192	3	promulgated	promulgate	VERB
cjal-3082	192	4	sept	sept	PROPN
cjal-3082	192	5	.	.	PROPN
cjal-3082	192	6	18	18	NUM
cjal-3082	192	7	,	,	PUNCT
cjal-3082	192	8	1984	1984	NUM
cjal-3082	192	9	)	)	PUNCT
cjal-3082	192	10	(	(	PUNCT
cjal-3082	192	11	hereinafter	hereinafter	NOUN
cjal-3082	192	12	second	second	ADJ
cjal-3082	192	13	step	step	NOUN
cjal-3082	192	14	conversion	conversion	NOUN
cjal-3082	192	15	methods	method	NOUN
cjal-3082	192	16	]	]	PUNCT
cjal-3082	192	17	,	,	PUNCT
cjal-3082	192	18	in	in	ADP
cjal-3082	192	19	current	current	ADJ
cjal-3082	192	20	law	law	NOUN
cjal-3082	192	21	collection	collection	NOUN
cjal-3082	192	22	,	,	PUNCT
cjal-3082	192	23	supra	supra	PROPN
cjal-3082	192	24	note	note	NOUN
cjal-3082	192	25	3	3	NUM
cjal-3082	192	26	,	,	PUNCT
cjal-3082	192	27	at	at	ADP
cjal-3082	192	28	152	152	NUM
cjal-3082	192	29	.	.	PUNCT
cjal-3082	192	30	39	39	NUM
cjal-3082	192	31	.	.	PUNCT
cjal-3082	193	1	guoying	guoye	VERB
cjal-3082	193	2	qiye	qiye	PROPN
cjal-3082	193	3	chengben	chengben	PROPN
cjal-3082	193	4	guanli	guanli	PROPN
cjal-3082	193	5	tiaoli	tiaoli	NOUN
cjal-3082	193	6	(	(	PUNCT
cjal-3082	193	7	regulations	regulation	NOUN
cjal-3082	193	8	for	for	ADP
cjal-3082	193	9	state	state	NOUN
cjal-3082	193	10	enterprise	enterprise	NOUN
cjal-3082	193	11	cost	cost	NOUN
cjal-3082	193	12	control	control	NOUN
cjal-3082	193	13	)	)	PUNCT
cjal-3082	193	14	arts	art	NOUN
cjal-3082	193	15	.	.	PUNCT
cjal-3082	194	1	7	7	NUM
cjal-3082	194	2	-	-	SYM
cjal-3082	194	3	19	19	NUM
cjal-3082	194	4	(	(	PUNCT
cjal-3082	194	5	promulgated	promulgate	VERB
cjal-3082	194	6	mar	mar	PROPN
cjal-3082	194	7	.	.	PROPN
cjal-3082	194	8	5	5	NUM
cjal-3082	194	9	,	,	PUNCT
cjal-3082	194	10	1984	1984	NUM
cjal-3082	194	11	)	)	PUNCT
cjal-3082	195	1	[	[	X
cjal-3082	195	2	hereinafter	hereinafter	NOUN
cjal-3082	195	3	cost	cost	NOUN
cjal-3082	195	4	control	control	NOUN
cjal-3082	195	5	regulations	regulation	NOUN
cjal-3082	195	6	]	]	PUNCT
cjal-3082	195	7	,	,	PUNCT
cjal-3082	195	8	in	in	ADP
cjal-3082	195	9	current	current	ADJ
cjal-3082	195	10	law	law	NOUN
cjal-3082	195	11	collection	collection	NOUN
cjal-3082	195	12	,	,	PUNCT
cjal-3082	195	13	supra	supra	PROPN
cjal-3082	195	14	note	note	NOUN
cjal-3082	195	15	3	3	NUM
cjal-3082	195	16	,	,	PUNCT
cjal-3082	195	17	at	at	ADP
cjal-3082	195	18	53	53	NUM
cjal-3082	195	19	-	-	SYM
cjal-3082	195	20	56	56	NUM
cjal-3082	195	21	.	.	NOUN
cjal-3082	195	22	40	40	NUM
cjal-3082	195	23	.	.	PUNCT
cjal-3082	196	1	see	see	VERB
cjal-3082	196	2	supra	supra	ADJ
cjal-3082	196	3	text	text	NOUN
cjal-3082	196	4	accompanying	accompanying	ADJ
cjal-3082	196	5	notes	note	NOUN
cjal-3082	196	6	10	10	NUM
cjal-3082	196	7	,	,	PUNCT
cjal-3082	196	8	23	23	NUM
cjal-3082	196	9	.	.	PUNCT
cjal-3082	197	1	these	these	DET
cjal-3082	197	2	expenditures	expenditure	NOUN
cjal-3082	197	3	are	be	AUX
cjal-3082	197	4	made	make	VERB
cjal-3082	197	5	out	out	ADP
cjal-3082	197	6	of	of	ADP
cjal-3082	197	7	aftertax	aftertax	ADJ
cjal-3082	197	8	profits	profit	NOUN
cjal-3082	197	9	and	and	CCONJ
cjal-3082	197	10	are	be	AUX
cjal-3082	197	11	comparable	comparable	ADJ
cjal-3082	197	12	to	to	ADP
cjal-3082	197	13	a	a	DET
cjal-3082	197	14	united	united	PROPN
cjal-3082	197	15	states	states	PROPN
cjal-3082	197	16	company	company	NOUN
cjal-3082	197	17	's	's	PART
cjal-3082	197	18	retained	retain	VERB
cjal-3082	197	19	earnings	earning	NOUN
cjal-3082	197	20	and	and	CCONJ
cjal-3082	197	21	employee	employee	NOUN
cjal-3082	197	22	profit	profit	NOUN
cjal-3082	197	23	sharing	sharing	NOUN
cjal-3082	197	24	arrangements	arrangement	NOUN
cjal-3082	197	25	.	.	PUNCT
cjal-3082	198	1	41	41	NUM
cjal-3082	198	2	.	.	PUNCT
cjal-3082	199	1	cost	cost	NOUN
cjal-3082	199	2	control	control	NOUN
cjal-3082	199	3	regulations	regulation	NOUN
cjal-3082	199	4	,	,	PUNCT
cjal-3082	199	5	supra	supra	PROPN
cjal-3082	199	6	note	note	NOUN
cjal-3082	199	7	39	39	NUM
cjal-3082	199	8	,	,	PUNCT
cjal-3082	199	9	art	art	NOUN
cjal-3082	199	10	.	.	PUNCT
cjal-3082	200	1	13	13	NUM
cjal-3082	200	2	,	,	PUNCT
cjal-3082	200	3	at	at	ADP
cjal-3082	200	4	55	55	NUM
cjal-3082	200	5	.	.	PUNCT
cjal-3082	201	1	42	42	NUM
cjal-3082	201	2	.	.	PUNCT
cjal-3082	202	1	zhonghua	zhonghua	PROPN
cjal-3082	202	2	renmin	renmin	PROPN
cjal-3082	202	3	gongheguo	gongheguo	PROPN
cjal-3082	202	4	guoying	guoying	PROPN
cjal-3082	202	5	qiye	qiye	PROPN
cjal-3082	202	6	shuode	shuode	PROPN
cjal-3082	202	7	shui	shui	PROPN
cjal-3082	202	8	tiaoli	tiaoli	PROPN
cjal-3082	202	9	(	(	PUNCT
cjal-3082	202	10	caoan	caoan	NOUN
cjal-3082	202	11	)	)	PUNCT
cjal-3082	202	12	(	(	PUNCT
cjal-3082	202	13	draft	draft	NOUN
cjal-3082	202	14	regulations	regulation	NOUN
cjal-3082	202	15	of	of	ADP
cjal-3082	202	16	the	the	DET
cjal-3082	202	17	prc	prc	PROPN
cjal-3082	202	18	on	on	ADP
cjal-3082	202	19	state	state	NOUN
cjal-3082	202	20	-	-	PUNCT
cjal-3082	202	21	owned	own	VERB
cjal-3082	202	22	enterprise	enterprise	NOUN
cjal-3082	202	23	income	income	NOUN
cjal-3082	202	24	tax	tax	NOUN
cjal-3082	202	25	)	)	PUNCT
cjal-3082	202	26	art	art	NOUN
cjal-3082	202	27	.	.	PUNCT
cjal-3082	202	28	4	4	NUM
cjal-3082	202	29	(	(	PUNCT
cjal-3082	202	30	promulgated	promulgate	VERB
cjal-3082	202	31	sept	sept	PROPN
cjal-3082	202	32	.	.	PROPN
cjal-3082	202	33	18	18	NUM
cjal-3082	202	34	,	,	PUNCT
cjal-3082	202	35	1984	1984	NUM
cjal-3082	202	36	)	)	PUNCT
cjal-3082	202	37	,	,	PUNCT
cjal-3082	202	38	in	in	ADP
cjal-3082	202	39	current	current	ADJ
cjal-3082	202	40	law	law	NOUN
cjal-3082	202	41	collection	collection	NOUN
cjal-3082	202	42	,	,	PUNCT
cjal-3082	202	43	supra	supra	PROPN
cjal-3082	202	44	note	note	NOUN
cjal-3082	202	45	3	3	NUM
cjal-3082	202	46	,	,	PUNCT
cjal-3082	202	47	at	at	ADP
cjal-3082	202	48	203	203	NUM
cjal-3082	202	49	.	.	PUNCT
cjal-3082	203	1	43	43	NUM
cjal-3082	203	2	.	.	PUNCT
cjal-3082	204	1	i	i	PRON
cjal-3082	204	2	d.	d.	PROPN
cjal-3082	204	3	and	and	CCONJ
cjal-3082	204	4	accompanying	accompany	VERB
cjal-3082	204	5	table	table	NOUN
cjal-3082	204	6	at	at	ADP
cjal-3082	204	7	205	205	NUM
cjal-3082	204	8	.	.	PUNCT
cjal-3082	205	1	small	small	ADJ
cjal-3082	205	2	state	state	NOUN
cjal-3082	205	3	-	-	PUNCT
cjal-3082	205	4	owned	own	VERB
cjal-3082	205	5	enterprises	enterprise	NOUN
cjal-3082	205	6	are	be	AUX
cjal-3082	205	7	defined	define	VERB
cjal-3082	205	8	by	by	ADP
cjal-3082	205	9	industry	industry	NOUN
cjal-3082	205	10	,	,	PUNCT
cjal-3082	205	11	amount	amount	NOUN
cjal-3082	205	12	of	of	ADP
cjal-3082	205	13	profit	profit	NOUN
cjal-3082	205	14	,	,	PUNCT
cjal-3082	205	15	and	and	CCONJ
cjal-3082	205	16	number	number	NOUN
cjal-3082	205	17	of	of	ADP
cjal-3082	205	18	workers	worker	NOUN
cjal-3082	205	19	.	.	PUNCT
cjal-3082	206	1	the	the	DET
cjal-3082	206	2	following	follow	VERB
cjal-3082	206	3	are	be	AUX
cjal-3082	206	4	small	small	ADJ
cjal-3082	206	5	state	state	NOUN
cjal-3082	206	6	-	-	PUNCT
cjal-3082	206	7	owned	own	VERB
cjal-3082	206	8	enterprises	enterprise	NOUN
cjal-3082	206	9	:	:	PUNCT
cjal-3082	206	10	1	1	X
cjal-3082	206	11	)	)	PUNCT
cjal-3082	206	12	industrial	industrial	ADJ
cjal-3082	206	13	and	and	CCONJ
cjal-3082	206	14	transportation	transportation	NOUN
cjal-3082	206	15	sector	sector	NOUN
cjal-3082	206	16	enterprises	enterprise	NOUN
cjal-3082	206	17	in	in	ADP
cjal-3082	206	18	beijing	beijing	PROPN
cjal-3082	206	19	,	,	PUNCT
cjal-3082	206	20	tianjin	tianjin	PROPN
cjal-3082	206	21	,	,	PUNCT
cjal-3082	206	22	and	and	CCONJ
cjal-3082	206	23	shanghai	shanghai	PROPN
cjal-3082	206	24	,	,	PUNCT
cjal-3082	206	25	with	with	ADP
cjal-3082	206	26	fixed	fix	VERB
cjal-3082	206	27	assets	asset	NOUN
cjal-3082	206	28	whose	whose	DET
cjal-3082	206	29	original	original	ADJ
cjal-3082	206	30	value	value	NOUN
cjal-3082	206	31	did	do	AUX
cjal-3082	206	32	not	not	PART
cjal-3082	206	33	exceed	exceed	VERB
cjal-3082	206	34	4	4	NUM
cjal-3082	206	35	million	million	NUM
cjal-3082	206	36	rmb	rmb	NOUN
cjal-3082	206	37	and	and	CCONJ
cjal-3082	206	38	with	with	ADP
cjal-3082	206	39	annual	annual	ADJ
cjal-3082	206	40	profits	profit	NOUN
cjal-3082	206	41	not	not	PART
cjal-3082	206	42	in	in	ADP
cjal-3082	206	43	excess	excess	NOUN
cjal-3082	206	44	of	of	ADP
cjal-3082	206	45	400,000	400,000	NUM
cjal-3082	206	46	rmb	rmb	NOUN
cjal-3082	206	47	;	;	PUNCT
cjal-3082	206	48	2	2	X
cjal-3082	206	49	)	)	PUNCT
cjal-3082	206	50	enterprises	enterprise	NOUN
cjal-3082	206	51	in	in	ADP
cjal-3082	206	52	other	other	ADJ
cjal-3082	206	53	geographical	geographical	ADJ
cjal-3082	206	54	areas	area	NOUN
cjal-3082	206	55	with	with	ADP
cjal-3082	206	56	fixed	fix	VERB
cjal-3082	206	57	assets	asset	NOUN
cjal-3082	206	58	whose	whose	DET
cjal-3082	206	59	original	original	ADJ
cjal-3082	206	60	value	value	NOUN
cjal-3082	206	61	did	do	AUX
cjal-3082	206	62	not	not	PART
cjal-3082	206	63	exceed	exceed	VERB
cjal-3082	206	64	3	3	NUM
cjal-3082	206	65	million	million	NUM
cjal-3082	206	66	rmb	rmb	NOUN
cjal-3082	206	67	and	and	CCONJ
cjal-3082	206	68	with	with	ADP
cjal-3082	206	69	annual	annual	ADJ
cjal-3082	206	70	profits	profit	NOUN
cjal-3082	206	71	not	not	PART
cjal-3082	206	72	in	in	ADP
cjal-3082	206	73	excess	excess	NOUN
cjal-3082	206	74	of	of	ADP
cjal-3082	206	75	300,000	300,000	NUM
cjal-3082	206	76	rmb	rmb	NOUN
cjal-3082	206	77	;	;	PUNCT
cjal-3082	206	78	3	3	X
cjal-3082	206	79	)	)	PUNCT
cjal-3082	206	80	retail	retail	ADJ
cjal-3082	206	81	establishments	establishment	NOUN
cjal-3082	206	82	and	and	CCONJ
cjal-3082	206	83	enterprises	enterprise	NOUN
cjal-3082	206	84	in	in	ADP
cjal-3082	206	85	beijing	beijing	PROPN
cjal-3082	206	86	,	,	PUNCT
cjal-3082	206	87	tianjin	tianjin	PROPN
cjal-3082	206	88	,	,	PUNCT
cjal-3082	206	89	and	and	CCONJ
cjal-3082	206	90	shanghai	shanghai	PROPN
cjal-3082	206	91	with	with	ADP
cjal-3082	206	92	annual	annual	ADJ
cjal-3082	206	93	profits	profit	NOUN
cjal-3082	206	94	not	not	PART
cjal-3082	206	95	in	in	ADP
cjal-3082	206	96	excess	excess	NOUN
cjal-3082	206	97	of	of	ADP
cjal-3082	206	98	200,000	200,000	NUM
cjal-3082	206	99	rmb	rmb	NOUN
cjal-3082	206	100	and/or	and/or	CCONJ
cjal-3082	206	101	with	with	ADP
cjal-3082	206	102	not	not	PART
cjal-3082	206	103	more	more	ADJ
cjal-3082	206	104	than	than	ADP
cjal-3082	206	105	60	60	NUM
cjal-3082	206	106	workers	worker	NOUN
cjal-3082	206	107	;	;	PUNCT
cjal-3082	206	108	4	4	X
cjal-3082	206	109	)	)	PUNCT
cjal-3082	206	110	enterprises	enterprise	NOUN
cjal-3082	206	111	in	in	ADP
cjal-3082	206	112	provincial	provincial	ADJ
cjal-3082	206	113	capitals	capital	NOUN
cjal-3082	206	114	,	,	PUNCT
cjal-3082	206	115	capitals	capital	NOUN
cjal-3082	206	116	of	of	ADP
cjal-3082	206	117	autonoenterprise	autonoenterprise	NOUN
cjal-3082	206	118	income	income	NOUN
cjal-3082	206	119	tax	tax	NOUN
cjal-3082	206	120	the	the	DET
cjal-3082	206	121	government	government	NOUN
cjal-3082	206	122	and	and	CCONJ
cjal-3082	206	123	state	state	NOUN
cjal-3082	206	124	-	-	PUNCT
cjal-3082	206	125	owned	own	VERB
cjal-3082	206	126	enterprises	enterprise	NOUN
cjal-3082	206	127	by	by	ADP
cjal-3082	206	128	guaranteeing	guarantee	VERB
cjal-3082	206	129	for	for	ADP
cjal-3082	206	130	the	the	DET
cjal-3082	206	131	state	state	NOUN
cjal-3082	206	132	treasury	treasury	PROPN
cjal-3082	206	133	a	a	DET
cjal-3082	206	134	minimum	minimum	ADJ
cjal-3082	206	135	percentage	percentage	NOUN
cjal-3082	206	136	of	of	ADP
cjal-3082	206	137	the	the	DET
cjal-3082	206	138	taxable	taxable	ADJ
cjal-3082	206	139	income	income	NOUN
cjal-3082	206	140	earned	earn	VERB
cjal-3082	206	141	by	by	ADP
cjal-3082	206	142	state	state	NOUN
cjal-3082	206	143	-	-	PUNCT
cjal-3082	206	144	owned	own	VERB
cjal-3082	206	145	enterprises	enterprise	NOUN
cjal-3082	206	146	.	.	PUNCT
cjal-3082	207	1	3	3	X
cjal-3082	207	2	.	.	X
cjal-3082	207	3	state	state	NOUN
cjal-3082	207	4	-	-	PUNCT
cjal-3082	207	5	owned	own	VERB
cjal-3082	207	6	enterprise	enterprise	NOUN
cjal-3082	207	7	adjustment	adjustment	NOUN
cjal-3082	207	8	tax	tax	NOUN
cjal-3082	207	9	(	(	PUNCT
cjal-3082	207	10	soeat	soeat	NOUN
cjal-3082	207	11	)	)	PUNCT
cjal-3082	207	12	the	the	DET
cjal-3082	207	13	soeat	soeat	NOUN
cjal-3082	207	14	is	be	AUX
cjal-3082	207	15	a	a	DET
cjal-3082	207	16	tax	tax	NOUN
cjal-3082	207	17	levied	levy	VERB
cjal-3082	207	18	on	on	ADP
cjal-3082	207	19	the	the	DET
cjal-3082	207	20	remaining	remain	VERB
cjal-3082	207	21	taxable	taxable	ADJ
cjal-3082	207	22	income	income	NOUN
cjal-3082	207	23	of	of	ADP
cjal-3082	207	24	a	a	DET
cjal-3082	207	25	state	state	NOUN
cjal-3082	207	26	-	-	PUNCT
cjal-3082	207	27	owned	own	VERB
cjal-3082	207	28	enterprise	enterprise	NOUN
cjal-3082	207	29	after	after	ADP
cjal-3082	207	30	payment	payment	NOUN
cjal-3082	207	31	of	of	ADP
cjal-3082	207	32	its	its	PRON
cjal-3082	207	33	soeit	soeit	NOUN
cjal-3082	207	34	.	.	PUNCT
cjal-3082	207	35	"	"	PUNCT
cjal-3082	208	1	while	while	SCONJ
cjal-3082	208	2	labelled	label	VERB
cjal-3082	208	3	as	as	ADP
cjal-3082	208	4	a	a	DET
cjal-3082	208	5	tax	tax	NOUN
cjal-3082	208	6	,	,	PUNCT
cjal-3082	208	7	its	its	PRON
cjal-3082	208	8	economic	economic	ADJ
cjal-3082	208	9	purpose	purpose	NOUN
cjal-3082	208	10	appears	appear	VERB
cjal-3082	208	11	to	to	PART
cjal-3082	208	12	be	be	AUX
cjal-3082	208	13	similar	similar	ADJ
cjal-3082	208	14	to	to	ADP
cjal-3082	208	15	that	that	PRON
cjal-3082	208	16	of	of	ADP
cjal-3082	208	17	the	the	DET
cjal-3082	208	18	old	old	ADJ
cjal-3082	208	19	profit	profit	NOUN
cjal-3082	208	20	sharing	sharing	NOUN
cjal-3082	208	21	system	system	NOUN
cjal-3082	208	22	-	-	PUNCT
cjal-3082	208	23	to	to	PART
cjal-3082	208	24	establish	establish	VERB
cjal-3082	208	25	a	a	DET
cjal-3082	208	26	standard	standard	NOUN
cjal-3082	208	27	for	for	ADP
cjal-3082	208	28	allocating	allocate	VERB
cjal-3082	208	29	profits	profit	NOUN
cjal-3082	208	30	between	between	ADP
cjal-3082	208	31	state	state	NOUN
cjal-3082	208	32	-	-	PUNCT
cjal-3082	208	33	owned	own	VERB
cjal-3082	208	34	enterprises	enterprise	NOUN
cjal-3082	208	35	and	and	CCONJ
cjal-3082	208	36	the	the	DET
cjal-3082	208	37	state	state	NOUN
cjal-3082	208	38	treasury	treasury	PROPN
cjal-3082	208	39	while	while	SCONJ
cjal-3082	208	40	at	at	ADP
cjal-3082	208	41	the	the	DET
cjal-3082	208	42	same	same	ADJ
cjal-3082	208	43	time	time	NOUN
cjal-3082	208	44	compensating	compensate	VERB
cjal-3082	208	45	for	for	ADP
cjal-3082	208	46	the	the	DET
cjal-3082	208	47	impact	impact	NOUN
cjal-3082	208	48	on	on	ADP
cjal-3082	208	49	profitability	profitability	NOUN
cjal-3082	208	50	resulting	result	VERB
cjal-3082	208	51	from	from	ADP
cjal-3082	208	52	the	the	DET
cjal-3082	208	53	irrationalities	irrationality	NOUN
cjal-3082	208	54	in	in	ADP
cjal-3082	208	55	china	china	PROPN
cjal-3082	208	56	's	's	PART
cjal-3082	208	57	planning	planning	NOUN
cjal-3082	208	58	and	and	CCONJ
cjal-3082	208	59	pricing	pricing	NOUN
cjal-3082	208	60	systems	system	NOUN
cjal-3082	208	61	.	.	PUNCT
cjal-3082	209	1	thus	thus	ADV
cjal-3082	209	2	,	,	PUNCT
cjal-3082	209	3	the	the	DET
cjal-3082	209	4	soeat	soeat	NOUN
cjal-3082	209	5	appears	appear	VERB
cjal-3082	209	6	to	to	PART
cjal-3082	209	7	serve	serve	VERB
cjal-3082	209	8	the	the	DET
cjal-3082	209	9	economic	economic	ADJ
cjal-3082	209	10	purpose	purpose	NOUN
cjal-3082	209	11	of	of	ADP
cjal-3082	209	12	a	a	DET
cjal-3082	209	13	"	"	PUNCT
cjal-3082	209	14	dividend	dividend	NOUN
cjal-3082	209	15	"	"	PUNCT
cjal-3082	209	16	paid	pay	VERB
cjal-3082	209	17	to	to	ADP
cjal-3082	209	18	the	the	DET
cjal-3082	209	19	government	government	NOUN
cjal-3082	209	20	owner	owner	NOUN
cjal-3082	209	21	of	of	ADP
cjal-3082	209	22	state	state	NOUN
cjal-3082	209	23	-	-	PUNCT
cjal-3082	209	24	owned	own	VERB
cjal-3082	209	25	enterprises	enterprise	NOUN
cjal-3082	209	26	.	.	PUNCT
cjal-3082	210	1	the	the	DET
cjal-3082	210	2	soeat	soeat	NOUN
cjal-3082	210	3	only	only	ADV
cjal-3082	210	4	applies	apply	VERB
cjal-3082	210	5	to	to	ADP
cjal-3082	210	6	large	large	ADJ
cjal-3082	210	7	and	and	CCONJ
cjal-3082	210	8	medium	medium	ADJ
cjal-3082	210	9	-	-	PUNCT
cjal-3082	210	10	size	size	NOUN
cjal-3082	210	11	enterprises.45	enterprises.45	NOUN
cjal-3082	210	12	however	however	ADV
cjal-3082	210	13	,	,	PUNCT
cjal-3082	210	14	if	if	SCONJ
cjal-3082	210	15	the	the	DET
cjal-3082	210	16	taxable	taxable	ADJ
cjal-3082	210	17	profits	profit	NOUN
cjal-3082	210	18	of	of	ADP
cjal-3082	210	19	smaller	small	ADJ
cjal-3082	210	20	enterprises	enterprise	NOUN
cjal-3082	210	21	exceed	exceed	VERB
cjal-3082	210	22	a	a	DET
cjal-3082	210	23	certain	certain	ADJ
cjal-3082	210	24	level	level	NOUN
cjal-3082	210	25	,	,	PUNCT
cjal-3082	210	26	they	they	PRON
cjal-3082	210	27	too	too	ADV
cjal-3082	210	28	,	,	PUNCT
cjal-3082	210	29	may	may	AUX
cjal-3082	210	30	be	be	AUX
cjal-3082	210	31	required	require	VERB
cjal-3082	210	32	to	to	PART
cjal-3082	210	33	pay	pay	VERB
cjal-3082	210	34	a	a	DET
cjal-3082	210	35	portion	portion	NOUN
cjal-3082	210	36	of	of	ADP
cjal-3082	210	37	such	such	ADJ
cjal-3082	210	38	profits	profit	NOUN
cjal-3082	210	39	to	to	ADP
cjal-3082	210	40	the	the	DET
cjal-3082	210	41	state	state	NOUN
cjal-3082	210	42	in	in	ADP
cjal-3082	210	43	the	the	DET
cjal-3082	210	44	form	form	NOUN
cjal-3082	210	45	of	of	ADP
cjal-3082	210	46	contracting	contracting	NOUN
cjal-3082	210	47	fees	fee	NOUN
cjal-3082	210	48	.	.	PUNCT
cjal-3082	211	1	the	the	DET
cjal-3082	211	2	determination	determination	NOUN
cjal-3082	211	3	of	of	ADP
cjal-3082	211	4	such	such	ADJ
cjal-3082	211	5	fees	fee	NOUN
cjal-3082	211	6	may	may	AUX
cjal-3082	211	7	depend	depend	VERB
cjal-3082	211	8	on	on	ADP
cjal-3082	211	9	many	many	ADJ
cjal-3082	211	10	factors	factor	NOUN
cjal-3082	211	11	,	,	PUNCT
cjal-3082	211	12	such	such	ADJ
cjal-3082	211	13	as	as	ADP
cjal-3082	211	14	its	its	PRON
cjal-3082	211	15	number	number	NOUN
cjal-3082	211	16	of	of	ADP
cjal-3082	211	17	employees	employee	NOUN
cjal-3082	211	18	and	and	CCONJ
cjal-3082	211	19	capital	capital	NOUN
cjal-3082	211	20	renovation	renovation	NOUN
cjal-3082	211	21	needs.4s	needs.4s	PROPN
cjal-3082	211	22	moreover	moreover	ADV
cjal-3082	211	23	,	,	PUNCT
cjal-3082	211	24	if	if	SCONJ
cjal-3082	211	25	a	a	DET
cjal-3082	211	26	state	state	NOUN
cjal-3082	211	27	-	-	PUNCT
cjal-3082	211	28	owned	own	VERB
cjal-3082	211	29	enterprise	enterprise	NOUN
cjal-3082	211	30	's	's	PART
cjal-3082	211	31	annual	annual	ADJ
cjal-3082	211	32	taxable	taxable	ADJ
cjal-3082	211	33	income	income	NOUN
cjal-3082	211	34	exceeds	exceed	VERB
cjal-3082	211	35	300,000	300,000	NUM
cjal-3082	211	36	rmb	rmb	NOUN
cjal-3082	211	37	,	,	PUNCT
cjal-3082	211	38	(	(	PUNCT
cjal-3082	211	39	or	or	CCONJ
cjal-3082	211	40	400,000	400,000	NUM
cjal-3082	211	41	rmb	rmb	NOUN
cjal-3082	211	42	if	if	SCONJ
cjal-3082	211	43	located	locate	VERB
cjal-3082	211	44	in	in	ADP
cjal-3082	211	45	shanghai	shanghai	PROPN
cjal-3082	211	46	,	,	PUNCT
cjal-3082	211	47	beijing	beijing	PROPN
cjal-3082	211	48	,	,	PUNCT
cjal-3082	211	49	or	or	CCONJ
cjal-3082	211	50	tianjin	tianjin	PROPN
cjal-3082	211	51	)	)	PUNCT
cjal-3082	211	52	it	it	PRON
cjal-3082	211	53	may	may	AUX
cjal-3082	211	54	automatically	automatically	ADV
cjal-3082	211	55	be	be	AUX
cjal-3082	211	56	treated	treat	VERB
cjal-3082	211	57	as	as	ADP
cjal-3082	211	58	a	a	DET
cjal-3082	211	59	large	large	ADJ
cjal-3082	211	60	or	or	CCONJ
cjal-3082	211	61	medium	medium	ADJ
cjal-3082	211	62	-	-	PUNCT
cjal-3082	211	63	size	size	NOUN
cjal-3082	211	64	enterprise	enterprise	NOUN
cjal-3082	211	65	for	for	ADP
cjal-3082	211	66	soeat	soeat	ADJ
cjal-3082	211	67	purposes.47	purposes.47	PROPN
cjal-3082	211	68	the	the	DET
cjal-3082	211	69	method	method	NOUN
cjal-3082	211	70	used	use	VERB
cjal-3082	211	71	to	to	PART
cjal-3082	211	72	calculate	calculate	VERB
cjal-3082	211	73	taxable	taxable	ADJ
cjal-3082	211	74	income	income	NOUN
cjal-3082	211	75	for	for	ADP
cjal-3082	211	76	the	the	DET
cjal-3082	211	77	soeat	soeat	NOUN
cjal-3082	211	78	is	be	AUX
cjal-3082	211	79	the	the	DET
cjal-3082	211	80	same	same	ADJ
cjal-3082	211	81	as	as	ADP
cjal-3082	211	82	that	that	PRON
cjal-3082	211	83	for	for	ADP
cjal-3082	211	84	the	the	DET
cjal-3082	211	85	soeit.48	soeit.48	ADJ
cjal-3082	211	86	unlike	unlike	ADP
cjal-3082	211	87	the	the	DET
cjal-3082	211	88	soeit	soeit	NOUN
cjal-3082	211	89	,	,	PUNCT
cjal-3082	211	90	however	however	ADV
cjal-3082	211	91	,	,	PUNCT
cjal-3082	211	92	the	the	DET
cjal-3082	211	93	tax	tax	NOUN
cjal-3082	211	94	rates	rate	NOUN
cjal-3082	211	95	applied	apply	VERB
cjal-3082	211	96	under	under	ADP
cjal-3082	211	97	the	the	DET
cjal-3082	211	98	soeat	soeat	NOUN
cjal-3082	211	99	are	be	AUX
cjal-3082	211	100	not	not	PART
cjal-3082	211	101	fixed	fix	VERB
cjal-3082	211	102	,	,	PUNCT
cjal-3082	211	103	but	but	CCONJ
cjal-3082	211	104	calculated	calculate	VERB
cjal-3082	211	105	individually	individually	ADV
cjal-3082	211	106	for	for	ADP
cjal-3082	211	107	each	each	DET
cjal-3082	211	108	enterprise	enterprise	NOUN
cjal-3082	211	109	under	under	ADP
cjal-3082	211	110	guidelines	guideline	NOUN
cjal-3082	211	111	which	which	PRON
cjal-3082	211	112	are	be	AUX
cjal-3082	211	113	somewhat	somewhat	ADV
cjal-3082	211	114	similar	similar	ADJ
cjal-3082	211	115	to	to	ADP
cjal-3082	211	116	the	the	DET
cjal-3082	211	117	guidelines	guideline	NOUN
cjal-3082	211	118	that	that	PRON
cjal-3082	211	119	had	have	AUX
cjal-3082	211	120	been	be	AUX
cjal-3082	211	121	used	use	VERB
cjal-3082	211	122	for	for	ADP
cjal-3082	211	123	determining	determine	VERB
cjal-3082	211	124	profit	profit	NOUN
cjal-3082	211	125	sharing	sharing	NOUN
cjal-3082	211	126	rates	rate	NOUN
cjal-3082	211	127	under	under	ADP
cjal-3082	211	128	the	the	DET
cjal-3082	211	129	old	old	ADJ
cjal-3082	211	130	profit	profit	NOUN
cjal-3082	211	131	sharing	sharing	NOUN
cjal-3082	211	132	system	system	NOUN
cjal-3082	211	133	.	.	PUNCT
cjal-3082	212	1	there	there	PRON
cjal-3082	212	2	are	be	VERB
cjal-3082	212	3	essentially	essentially	ADV
cjal-3082	212	4	two	two	NUM
cjal-3082	212	5	different	different	ADJ
cjal-3082	212	6	soeat	soeat	ADJ
cjal-3082	212	7	rates	rate	NOUN
cjal-3082	212	8	:	:	PUNCT
cjal-3082	212	9	the	the	DET
cjal-3082	212	10	first	first	ADJ
cjal-3082	212	11	applies	apply	VERB
cjal-3082	212	12	to	to	ADP
cjal-3082	212	13	an	an	DET
cjal-3082	212	14	enterprise	enterprise	NOUN
cjal-3082	212	15	's	's	PART
cjal-3082	212	16	mous	mous	ADJ
cjal-3082	212	17	regions	region	NOUN
cjal-3082	212	18	,	,	PUNCT
cjal-3082	212	19	and	and	CCONJ
cjal-3082	212	20	in	in	ADP
cjal-3082	212	21	chongqing	chongqe	VERB
cjal-3082	212	22	with	with	ADP
cjal-3082	212	23	annual	annual	ADJ
cjal-3082	212	24	profits	profit	NOUN
cjal-3082	212	25	not	not	PART
cjal-3082	212	26	in	in	ADP
cjal-3082	212	27	excess	excess	NOUN
cjal-3082	212	28	of	of	ADP
cjal-3082	212	29	150,000	150,000	NUM
cjal-3082	212	30	rmb	rmb	NOUN
cjal-3082	212	31	and/or	and/or	CCONJ
cjal-3082	212	32	not	not	PART
cjal-3082	212	33	more	more	ADJ
cjal-3082	212	34	than	than	ADP
cjal-3082	212	35	60	60	NUM
cjal-3082	212	36	workers	worker	NOUN
cjal-3082	212	37	;	;	PUNCT
cjal-3082	212	38	and	and	CCONJ
cjal-3082	212	39	5	5	X
cjal-3082	212	40	)	)	PUNCT
cjal-3082	212	41	enterprises	enterprise	NOUN
cjal-3082	212	42	in	in	ADP
cjal-3082	212	43	smaller	small	ADJ
cjal-3082	212	44	cities	city	NOUN
cjal-3082	212	45	and	and	CCONJ
cjal-3082	212	46	towns	town	NOUN
cjal-3082	212	47	with	with	ADP
cjal-3082	212	48	annual	annual	ADJ
cjal-3082	212	49	profits	profit	NOUN
cjal-3082	212	50	not	not	PART
cjal-3082	212	51	in	in	ADP
cjal-3082	212	52	excess	excess	NOUN
cjal-3082	212	53	of	of	ADP
cjal-3082	212	54	80,000	80,000	NUM
cjal-3082	212	55	rmb	rmb	NOUN
cjal-3082	212	56	and/or	and/or	CCONJ
cjal-3082	212	57	not	not	PART
cjal-3082	212	58	more	more	ADJ
cjal-3082	212	59	than	than	ADP
cjal-3082	212	60	30	30	NUM
cjal-3082	212	61	workers	worker	NOUN
cjal-3082	212	62	.	.	PUNCT
cjal-3082	213	1	despite	despite	SCONJ
cjal-3082	213	2	the	the	DET
cjal-3082	213	3	above	above	ADJ
cjal-3082	213	4	guidelines	guideline	NOUN
cjal-3082	213	5	.	.	PUNCT
cjal-3082	214	1	whether	whether	SCONJ
cjal-3082	214	2	a	a	DET
cjal-3082	214	3	retail	retail	ADJ
cjal-3082	214	4	establishment	establishment	NOUN
cjal-3082	214	5	has	have	AUX
cjal-3082	214	6	e	e	NOUN
cjal-3082	214	7	-	-	VERB
cjal-3082	214	8	xceeded	xceede	VERB
cjal-3082	214	9	the	the	DET
cjal-3082	214	10	maximum	maximum	ADJ
cjal-3082	214	11	amount	amount	NOUN
cjal-3082	214	12	of	of	ADP
cjal-3082	214	13	profits	profit	NOUN
cjal-3082	214	14	or	or	CCONJ
cjal-3082	214	15	the	the	DET
cjal-3082	214	16	maximum	maximum	ADJ
cjal-3082	214	17	number	number	NOUN
cjal-3082	214	18	of	of	ADP
cjal-3082	214	19	workers	worker	NOUN
cjal-3082	214	20	ultimately	ultimately	ADV
cjal-3082	214	21	is	be	AUX
cjal-3082	214	22	left	leave	VERB
cjal-3082	214	23	to	to	ADP
cjal-3082	214	24	the	the	DET
cjal-3082	214	25	discretion	discretion	NOUN
cjal-3082	214	26	of	of	ADP
cjal-3082	214	27	local	local	ADJ
cjal-3082	214	28	government	government	NOUN
cjal-3082	214	29	authorities	authority	NOUN
cjal-3082	214	30	.	.	PUNCT
cjal-3082	215	1	second	second	ADJ
cjal-3082	215	2	step	step	NOUN
cjal-3082	215	3	conversion	conversion	NOUN
cjal-3082	215	4	methods	method	NOUN
cjal-3082	215	5	,	,	PUNCT
cjal-3082	215	6	supra	supra	PROPN
cjal-3082	215	7	note	note	NOUN
cjal-3082	215	8	38	38	NUM
cjal-3082	215	9	,	,	PUNCT
cjal-3082	215	10	art	art	NOUN
cjal-3082	215	11	.	.	PUNCT
cjal-3082	216	1	3	3	NUM
cjal-3082	216	2	,	,	PUNCT
cjal-3082	216	3	at	at	ADP
cjal-3082	216	4	149	149	NUM
cjal-3082	216	5	-	-	SYM
cjal-3082	216	6	50	50	NUM
cjal-3082	216	7	.	.	PUNCT
cjal-3082	217	1	44	44	NUM
cjal-3082	217	2	.	.	PUNCT
cjal-3082	218	1	second	second	ADJ
cjal-3082	218	2	step	step	NOUN
cjal-3082	218	3	conversion	conversion	NOUN
cjal-3082	218	4	methods	method	NOUN
cjal-3082	218	5	,	,	PUNCT
cjal-3082	218	6	supra	supra	PROPN
cjal-3082	218	7	note	note	NOUN
cjal-3082	218	8	38	38	NUM
cjal-3082	218	9	,	,	PUNCT
cjal-3082	218	10	art.l(l1	art.l(l1	NOUN
cjal-3082	218	11	)	)	PUNCT
cjal-3082	218	12	,	,	PUNCT
cjal-3082	218	13	at	at	ADP
cjal-3082	218	14	148	148	NUM
cjal-3082	218	15	.	.	PUNCT
cjal-3082	218	16	45	45	NUM
cjal-3082	218	17	.	.	PUNCT
cjal-3082	219	1	guoying	guoye	VERB
cjal-3082	219	2	qiye	qiye	PROPN
cjal-3082	219	3	tiaojie	tiaojie	PROPN
cjal-3082	219	4	zhengshou	zhengshou	PROPN
cjal-3082	219	5	banfa	banfa	PROPN
cjal-3082	219	6	(	(	PUNCT
cjal-3082	219	7	methods	method	NOUN
cjal-3082	219	8	for	for	ADP
cjal-3082	219	9	collecting	collect	VERB
cjal-3082	219	10	the	the	DET
cjal-3082	219	11	state	state	NOUN
cjal-3082	219	12	-	-	PUNCT
cjal-3082	219	13	oned	one	VERB
cjal-3082	219	14	enterprise	enterprise	NOUN
cjal-3082	219	15	adjustment	adjustment	NOUN
cjal-3082	219	16	tax	tax	NOUN
cjal-3082	219	17	)	)	PUNCT
cjal-3082	219	18	art	art	NOUN
cjal-3082	219	19	.	.	PUNCT
cjal-3082	220	1	1	1	NUM
cjal-3082	220	2	(	(	PUNCT
cjal-3082	220	3	promulgated	promulgate	VERB
cjal-3082	220	4	sept	sept	PROPN
cjal-3082	220	5	.	.	PROPN
cjal-3082	220	6	18	18	NUM
cjal-3082	220	7	,	,	PUNCT
cjal-3082	220	8	1984	1984	NUM
cjal-3082	220	9	)	)	PUNCT
cjal-3082	221	1	[	[	X
cjal-3082	221	2	hereinafter	hereinafter	NOUN
cjal-3082	221	3	soeat	soeat	ADJ
cjal-3082	221	4	tax	tax	NOUN
cjal-3082	221	5	methods	method	NOUN
cjal-3082	221	6	]	]	PUNCT
cjal-3082	221	7	,	,	PUNCT
cjal-3082	221	8	in	in	ADP
cjal-3082	221	9	current	current	ADJ
cjal-3082	221	10	law	law	NOUN
cjal-3082	221	11	collection	collection	NOUN
cjal-3082	221	12	,	,	PUNCT
cjal-3082	221	13	supra	supra	PROPN
cjal-3082	221	14	note	note	NOUN
cjal-3082	221	15	3	3	NUM
cjal-3082	221	16	,	,	PUNCT
cjal-3082	221	17	at	at	ADP
cjal-3082	221	18	207	207	NUM
cjal-3082	221	19	.	.	PUNCT
cjal-3082	222	1	46	46	NUM
cjal-3082	222	2	.	.	PUNCT
cjal-3082	223	1	second	second	ADJ
cjal-3082	223	2	step	step	NOUN
cjal-3082	223	3	conversion	conversion	NOUN
cjal-3082	223	4	methods	method	NOUN
cjal-3082	223	5	,	,	PUNCT
cjal-3082	223	6	supra	supra	PROPN
cjal-3082	223	7	note	note	NOUN
cjal-3082	223	8	38	38	NUM
cjal-3082	223	9	,	,	PUNCT
cjal-3082	223	10	art	art	NOUN
cjal-3082	223	11	.	.	PUNCT
cjal-3082	224	1	3	3	NUM
cjal-3082	224	2	,	,	PUNCT
cjal-3082	224	3	at	at	ADP
cjal-3082	224	4	149	149	NUM
cjal-3082	224	5	.	.	PUNCT
cjal-3082	225	1	47	47	NUM
cjal-3082	225	2	.	.	PUNCT
cjal-3082	226	1	i	i	PRON
cjal-3082	226	2	d.	d.	PROPN
cjal-3082	226	3	at	at	ADP
cjal-3082	226	4	149	149	NUM
cjal-3082	226	5	-	-	SYM
cjal-3082	226	6	150	150	NUM
cjal-3082	226	7	;	;	PUNCT
cjal-3082	226	8	see	see	VERB
cjal-3082	226	9	also	also	ADV
cjal-3082	226	10	supra	supra	ADJ
cjal-3082	226	11	note	note	NOUN
cjal-3082	227	1	43	43	NUM
cjal-3082	227	2	.	.	PUNCT
cjal-3082	228	1	48	48	NUM
cjal-3082	228	2	.	.	PUNCT
cjal-3082	229	1	soeat	soeat	ADJ
cjal-3082	229	2	tax	tax	NOUN
cjal-3082	229	3	methods	method	NOUN
cjal-3082	229	4	,	,	PUNCT
cjal-3082	229	5	supra	supra	PROPN
cjal-3082	229	6	note	note	NOUN
cjal-3082	229	7	45	45	NUM
cjal-3082	229	8	,	,	PUNCT
cjal-3082	229	9	art	art	NOUN
cjal-3082	229	10	.	.	PUNCT
cjal-3082	230	1	4	4	NUM
cjal-3082	230	2	,	,	PUNCT
cjal-3082	230	3	at	at	ADP
cjal-3082	230	4	207	207	NUM
cjal-3082	230	5	.	.	PUNCT
cjal-3082	230	6	1989	1989	NUM
cjal-3082	230	7	]	]	PUNCT
cjal-3082	230	8	journal	journal	NOUN
cjal-3082	230	9	of	of	ADP
cjal-3082	230	10	chinese	chinese	ADJ
cjal-3082	230	11	law	law	NOUN
cjal-3082	230	12	base	base	NOUN
cjal-3082	230	13	profits	profit	NOUN
cjal-3082	230	14	,	,	PUNCT
cjal-3082	230	15	and	and	CCONJ
cjal-3082	230	16	the	the	DET
cjal-3082	230	17	second	second	ADJ
cjal-3082	230	18	applies	apply	VERB
cjal-3082	230	19	to	to	ADP
cjal-3082	230	20	its	its	PRON
cjal-3082	230	21	incremental	incremental	ADJ
cjal-3082	230	22	profits	profit	NOUN
cjal-3082	230	23	.	.	PUNCT
cjal-3082	231	1	49	49	NUM
cjal-3082	231	2	article	article	NOUN
cjal-3082	231	3	5	5	NUM
cjal-3082	231	4	of	of	ADP
cjal-3082	231	5	the	the	DET
cjal-3082	231	6	soeat	soeat	ADJ
cjal-3082	231	7	regulations	regulation	NOUN
cjal-3082	231	8	provides	provide	VERB
cjal-3082	231	9	that	that	SCONJ
cjal-3082	231	10	the	the	DET
cjal-3082	231	11	soeat	soeat	ADJ
cjal-3082	231	12	rate	rate	NOUN
cjal-3082	231	13	for	for	ADP
cjal-3082	231	14	each	each	DET
cjal-3082	231	15	state	state	NOUN
cjal-3082	231	16	-	-	PUNCT
cjal-3082	231	17	owned	own	VERB
cjal-3082	231	18	enterprise	enterprise	NOUN
cjal-3082	231	19	should	should	AUX
cjal-3082	231	20	be	be	AUX
cjal-3082	231	21	determined	determine	VERB
cjal-3082	231	22	by	by	ADP
cjal-3082	231	23	offices	office	NOUN
cjal-3082	231	24	of	of	ADP
cjal-3082	231	25	the	the	DET
cjal-3082	231	26	state	state	NOUN
cjal-3082	231	27	treasury	treasury	PROPN
cjal-3082	231	28	after	after	ADP
cjal-3082	231	29	consultation	consultation	NOUN
cjal-3082	231	30	with	with	ADP
cjal-3082	231	31	the	the	DET
cjal-3082	231	32	enterprise	enterprise	NOUN
cjal-3082	231	33	's	's	PART
cjal-3082	231	34	supervising	supervising	NOUN
cjal-3082	231	35	department.5	department.5	PROPN
cjal-3082	231	36	"	"	PUNCT
cjal-3082	231	37	on	on	ADP
cjal-3082	231	38	their	their	PRON
cjal-3082	231	39	face	face	NOUN
cjal-3082	231	40	,	,	PUNCT
cjal-3082	231	41	the	the	DET
cjal-3082	231	42	regulations	regulation	NOUN
cjal-3082	231	43	do	do	AUX
cjal-3082	231	44	not	not	PART
cjal-3082	231	45	give	give	VERB
cjal-3082	231	46	any	any	DET
cjal-3082	231	47	official	official	ADJ
cjal-3082	231	48	role	role	NOUN
cjal-3082	231	49	to	to	ADP
cjal-3082	231	50	state	state	NOUN
cjal-3082	231	51	-	-	PUNCT
cjal-3082	231	52	owned	own	VERB
cjal-3082	231	53	enterprises	enterprise	NOUN
cjal-3082	231	54	themselves	themselves	PRON
cjal-3082	231	55	in	in	ADP
cjal-3082	231	56	determining	determine	VERB
cjal-3082	231	57	their	their	PRON
cjal-3082	231	58	soeat	soeat	ADJ
cjal-3082	231	59	rates	rate	NOUN
cjal-3082	231	60	.	.	PUNCT
cjal-3082	232	1	in	in	ADP
cjal-3082	232	2	reality	reality	NOUN
cjal-3082	232	3	,	,	PUNCT
cjal-3082	232	4	however	however	ADV
cjal-3082	232	5	,	,	PUNCT
cjal-3082	232	6	state	state	NOUN
cjal-3082	232	7	-	-	PUNCT
cjal-3082	232	8	owned	own	VERB
cjal-3082	232	9	enterprises	enterprise	NOUN
cjal-3082	232	10	appear	appear	VERB
cjal-3082	232	11	to	to	PART
cjal-3082	232	12	be	be	AUX
cjal-3082	232	13	able	able	ADJ
cjal-3082	232	14	to	to	PART
cjal-3082	232	15	influence	influence	VERB
cjal-3082	232	16	or	or	CCONJ
cjal-3082	232	17	even	even	ADV
cjal-3082	232	18	participate	participate	VERB
cjal-3082	232	19	in	in	ADP
cjal-3082	232	20	the	the	DET
cjal-3082	232	21	determination	determination	NOUN
cjal-3082	232	22	of	of	ADP
cjal-3082	232	23	their	their	PRON
cjal-3082	232	24	soeat	soeat	ADJ
cjal-3082	232	25	rates	rate	NOUN
cjal-3082	232	26	.	.	PUNCT
cjal-3082	233	1	in	in	ADP
cjal-3082	233	2	general	general	ADJ
cjal-3082	233	3	,	,	PUNCT
cjal-3082	233	4	the	the	DET
cjal-3082	233	5	formula	formula	NOUN
cjal-3082	233	6	for	for	ADP
cjal-3082	233	7	determining	determine	VERB
cjal-3082	233	8	the	the	DET
cjal-3082	233	9	soeat	soeat	ADJ
cjal-3082	233	10	rate	rate	NOUN
cjal-3082	233	11	to	to	PART
cjal-3082	233	12	be	be	AUX
cjal-3082	233	13	applied	apply	VERB
cjal-3082	233	14	to	to	ADP
cjal-3082	233	15	an	an	DET
cjal-3082	233	16	enterprise	enterprise	NOUN
cjal-3082	233	17	's	's	PART
cjal-3082	233	18	base	base	NOUN
cjal-3082	233	19	profits	profit	NOUN
cjal-3082	233	20	is	be	AUX
cjal-3082	233	21	as	as	SCONJ
cjal-3082	233	22	follows	follow	VERB
cjal-3082	233	23	:	:	PUNCT
cjal-3082	234	1	soeat	soeat	ADJ
cjal-3082	234	2	base	base	NOUN
cjal-3082	234	3	rate	rate	NOUN
cjal-3082	234	4	=	=	PUNCT
cjal-3082	235	1	[	[	X
cjal-3082	235	2	base	base	NOUN
cjal-3082	235	3	profits	profit	NOUN
cjal-3082	235	4	(	(	PUNCT
cjal-3082	235	5	imputed	impute	VERB
cjal-3082	235	6	soeit	soeit	NOUN
cjal-3082	235	7	+	+	CCONJ
cjal-3082	235	8	approved	approve	VERB
cjal-3082	235	9	retained	retain	VERB
cjal-3082	235	10	profits	profit	NOUN
cjal-3082	235	11	)	)	PUNCT
cjal-3082	235	12	]	]	PUNCT
cjal-3082	235	13	/	/	SYM
cjal-3082	235	14	base	base	NOUN
cjal-3082	235	15	profits.5	profits.5	NOUN
cjal-3082	235	16	"	"	PUNCT
cjal-3082	235	17	for	for	ADP
cjal-3082	235	18	purposes	purpose	NOUN
cjal-3082	235	19	of	of	ADP
cjal-3082	235	20	this	this	DET
cjal-3082	235	21	formula	formula	NOUN
cjal-3082	235	22	,	,	PUNCT
cjal-3082	235	23	an	an	DET
cjal-3082	235	24	enterprise	enterprise	NOUN
cjal-3082	235	25	's	's	PART
cjal-3082	235	26	base	base	NOUN
cjal-3082	235	27	profits	profit	NOUN
cjal-3082	235	28	and	and	CCONJ
cjal-3082	235	29	its	its	PRON
cjal-3082	235	30	approved	approve	VERB
cjal-3082	235	31	retained	retain	VERB
cjal-3082	235	32	profits	profit	NOUN
cjal-3082	235	33	are	be	AUX
cjal-3082	235	34	based	base	VERB
cjal-3082	235	35	on	on	ADP
cjal-3082	235	36	its	its	PRON
cjal-3082	235	37	corresponding	correspond	VERB
cjal-3082	235	38	total	total	NOUN
cjal-3082	235	39	and	and	CCONJ
cjal-3082	235	40	retained	retain	VERB
cjal-3082	235	41	profits	profit	NOUN
cjal-3082	235	42	for	for	ADP
cjal-3082	235	43	1983	1983	NUM
cjal-3082	235	44	,	,	PUNCT
cjal-3082	235	45	the	the	DET
cjal-3082	235	46	year	year	NOUN
cjal-3082	235	47	immediately	immediately	ADV
cjal-3082	235	48	preceding	precede	VERB
cjal-3082	235	49	the	the	DET
cjal-3082	235	50	conversion	conversion	NOUN
cjal-3082	235	51	to	to	ADP
cjal-3082	235	52	the	the	DET
cjal-3082	235	53	current	current	ADJ
cjal-3082	235	54	tax	tax	NOUN
cjal-3082	235	55	system	system	NOUN
cjal-3082	235	56	.	.	PUNCT
cjal-3082	236	1	the	the	DET
cjal-3082	236	2	imputed	impute	VERB
cjal-3082	236	3	soeit	soeit	NOUN
cjal-3082	236	4	is	be	AUX
cjal-3082	236	5	the	the	DET
cjal-3082	236	6	amount	amount	NOUN
cjal-3082	236	7	of	of	ADP
cjal-3082	236	8	soeit	soeit	NOUN
cjal-3082	236	9	that	that	SCONJ
cjal-3082	236	10	an	an	DET
cjal-3082	236	11	enterprise	enterprise	NOUN
cjal-3082	236	12	would	would	AUX
cjal-3082	236	13	have	have	AUX
cjal-3082	236	14	paid	pay	VERB
cjal-3082	236	15	had	have	AUX
cjal-3082	236	16	the	the	DET
cjal-3082	236	17	soeit	soeit	NOUN
cjal-3082	236	18	been	be	AUX
cjal-3082	236	19	applied	apply	VERB
cjal-3082	236	20	in	in	ADP
cjal-3082	236	21	1983.52	1983.52	NUM
cjal-3082	236	22	the	the	DET
cjal-3082	236	23	soeat	soeat	ADJ
cjal-3082	236	24	incremental	incremental	ADJ
cjal-3082	236	25	rate	rate	NOUN
cjal-3082	236	26	is	be	AUX
cjal-3082	236	27	applied	apply	VERB
cjal-3082	236	28	to	to	ADP
cjal-3082	236	29	an	an	DET
cjal-3082	236	30	enterprise	enterprise	NOUN
cjal-3082	236	31	's	's	PART
cjal-3082	236	32	incremental	incremental	ADJ
cjal-3082	236	33	profits	profit	NOUN
cjal-3082	236	34	and	and	CCONJ
cjal-3082	236	35	encourages	encourage	VERB
cjal-3082	236	36	state	state	NOUN
cjal-3082	236	37	-	-	PUNCT
cjal-3082	236	38	owned	own	VERB
cjal-3082	236	39	enterprises	enterprise	NOUN
cjal-3082	236	40	to	to	PART
cjal-3082	236	41	increase	increase	VERB
cjal-3082	236	42	annual	annual	ADJ
cjal-3082	236	43	earnings	earning	NOUN
cjal-3082	236	44	by	by	ADP
cjal-3082	236	45	providing	provide	VERB
cjal-3082	236	46	them	they	PRON
cjal-3082	236	47	with	with	ADP
cjal-3082	236	48	a	a	DET
cjal-3082	236	49	significantly	significantly	ADV
cjal-3082	236	50	lower	low	ADJ
cjal-3082	236	51	soeat	soeat	ADJ
cjal-3082	236	52	incremental	incremental	ADJ
cjal-3082	236	53	rate	rate	NOUN
cjal-3082	236	54	.	.	PUNCT
cjal-3082	237	1	an	an	DET
cjal-3082	237	2	enterprise	enterprise	NOUN
cjal-3082	237	3	's	's	PART
cjal-3082	237	4	soeat	soeat	ADJ
cjal-3082	237	5	incremental	incremental	ADJ
cjal-3082	237	6	rate	rate	NOUN
cjal-3082	237	7	is	be	AUX
cjal-3082	237	8	approximately	approximately	ADV
cjal-3082	237	9	thirty	thirty	NUM
cjal-3082	237	10	percent	percent	NOUN
cjal-3082	237	11	of	of	ADP
cjal-3082	237	12	its	its	PRON
cjal-3082	237	13	soeat	soeat	ADJ
cjal-3082	237	14	base	base	NOUN
cjal-3082	237	15	rate	rate	NOUN
cjal-3082	237	16	(	(	PUNCT
cjal-3082	237	17	soeat	soeat	ADJ
cjal-3082	237	18	incremental	incremental	ADJ
cjal-3082	237	19	rate	rate	NOUN
cjal-3082	237	20	=	=	SYM
cjal-3082	237	21	soeat	soeat	ADJ
cjal-3082	237	22	base	base	NOUN
cjal-3082	237	23	rate	rate	NOUN
cjal-3082	237	24	x	x	X
cjal-3082	237	25	(	(	PUNCT
cjal-3082	237	26	1	1	NUM
cjal-3082	237	27	-70%)).53	-70%)).53	NOUN
cjal-3082	237	28	to	to	PART
cjal-3082	237	29	illustrate	illustrate	VERB
cjal-3082	237	30	the	the	DET
cjal-3082	237	31	application	application	NOUN
cjal-3082	237	32	of	of	ADP
cjal-3082	237	33	these	these	DET
cjal-3082	237	34	formulas	formula	NOUN
cjal-3082	237	35	,	,	PUNCT
cjal-3082	237	36	if	if	SCONJ
cjal-3082	237	37	the	the	DET
cjal-3082	237	38	total	total	ADJ
cjal-3082	237	39	profits	profit	NOUN
cjal-3082	237	40	of	of	ADP
cjal-3082	237	41	an	an	DET
cjal-3082	237	42	enterprise	enterprise	NOUN
cjal-3082	237	43	in	in	ADP
cjal-3082	237	44	1983	1983	NUM
cjal-3082	237	45	were	be	AUX
cjal-3082	237	46	100	100	NUM
cjal-3082	237	47	rmb	rmb	NOUN
cjal-3082	237	48	,	,	PUNCT
cjal-3082	237	49	and	and	CCONJ
cjal-3082	237	50	its	its	PRON
cjal-3082	237	51	approved	approve	VERB
cjal-3082	237	52	retained	retain	VERB
cjal-3082	237	53	profits	profit	NOUN
cjal-3082	237	54	were	be	AUX
cjal-3082	237	55	10	10	NUM
cjal-3082	237	56	rmb	rmb	NOUN
cjal-3082	237	57	,	,	PUNCT
cjal-3082	237	58	its	its	PRON
cjal-3082	237	59	soeat	soeat	ADJ
cjal-3082	237	60	base	base	NOUN
cjal-3082	237	61	rate	rate	NOUN
cjal-3082	237	62	would	would	AUX
cjal-3082	237	63	be	be	AUX
cjal-3082	237	64	35	35	NUM
cjal-3082	237	65	percent	percent	NOUN
cjal-3082	237	66	(	(	PUNCT
cjal-3082	237	67	[	[	X
cjal-3082	237	68	100	100	NUM
cjal-3082	237	69	(	(	PUNCT
cjal-3082	237	70	100	100	NUM
cjal-3082	237	71	x	x	SYM
cjal-3082	237	72	55	55	NUM
cjal-3082	237	73	%	%	NOUN
cjal-3082	237	74	+	+	CCONJ
cjal-3082	237	75	10	10	NUM
cjal-3082	237	76	)	)	PUNCT
cjal-3082	237	77	]	]	PUNCT
cjal-3082	237	78	/	/	SYM
cjal-3082	237	79	100	100	NUM
cjal-3082	237	80	=	=	SYM
cjal-3082	237	81	35	35	NUM
cjal-3082	237	82	%	%	NOUN
cjal-3082	237	83	)	)	PUNCT
cjal-3082	237	84	.	.	PUNCT
cjal-3082	238	1	if	if	SCONJ
cjal-3082	238	2	in	in	ADP
cjal-3082	238	3	1987	1987	NUM
cjal-3082	238	4	,	,	PUNCT
cjal-3082	238	5	its	its	PRON
cjal-3082	238	6	total	total	ADJ
cjal-3082	238	7	taxable	taxable	ADJ
cjal-3082	238	8	income	income	NOUN
cjal-3082	238	9	were	be	AUX
cjal-3082	238	10	200	200	NUM
cjal-3082	238	11	rmb	rmb	NOUN
cjal-3082	238	12	,	,	PUNCT
cjal-3082	238	13	its	its	PRON
cjal-3082	238	14	soeit	soeit	NOUN
cjal-3082	238	15	liability	liability	NOUN
cjal-3082	238	16	would	would	AUX
cjal-3082	238	17	be	be	AUX
cjal-3082	238	18	110	110	NUM
cjal-3082	238	19	rmb	rmb	NOUN
cjal-3082	238	20	(	(	PUNCT
cjal-3082	238	21	200	200	NUM
cjal-3082	238	22	x	x	SYM
cjal-3082	238	23	55	55	NUM
cjal-3082	238	24	%	%	NOUN
cjal-3082	238	25	=	=	NOUN
cjal-3082	238	26	110	110	NUM
cjal-3082	238	27	)	)	PUNCT
cjal-3082	238	28	.	.	PUNCT
cjal-3082	239	1	its	its	PRON
cjal-3082	239	2	soeat	soeat	ADJ
cjal-3082	239	3	liability	liability	NOUN
cjal-3082	239	4	for	for	ADP
cjal-3082	239	5	its	its	PRON
cjal-3082	239	6	first	first	ADJ
cjal-3082	239	7	100	100	NUM
cjal-3082	239	8	rmb	rmb	NOUN
cjal-3082	239	9	of	of	ADP
cjal-3082	239	10	taxable	taxable	ADJ
cjal-3082	239	11	income	income	NOUN
cjal-3082	239	12	(	(	PUNCT
cjal-3082	239	13	i.e.	i.e.	X
cjal-3082	239	14	,	,	PUNCT
cjal-3082	239	15	its	its	PRON
cjal-3082	239	16	base	base	NOUN
cjal-3082	239	17	profits	profit	NOUN
cjal-3082	239	18	)	)	PUNCT
cjal-3082	239	19	would	would	AUX
cjal-3082	239	20	be	be	AUX
cjal-3082	239	21	35	35	NUM
cjal-3082	239	22	rmb	rmb	NOUN
cjal-3082	239	23	.	.	PUNCT
cjal-3082	240	1	its	its	PRON
cjal-3082	240	2	soeat	soeat	ADJ
cjal-3082	240	3	liability	liability	NOUN
cjal-3082	240	4	for	for	ADP
cjal-3082	240	5	the	the	DET
cjal-3082	240	6	remaining	remain	VERB
cjal-3082	240	7	100	100	NUM
cjal-3082	240	8	rmb	rmb	NOUN
cjal-3082	240	9	of	of	ADP
cjal-3082	240	10	taxable	taxable	ADJ
cjal-3082	240	11	income	income	NOUN
cjal-3082	240	12	(	(	PUNCT
cjal-3082	240	13	i.e.	i.e.	X
cjal-3082	240	14	,	,	PUNCT
cjal-3082	240	15	its	its	PRON
cjal-3082	240	16	incremental	incremental	ADJ
cjal-3082	240	17	profits	profit	NOUN
cjal-3082	240	18	for	for	ADP
cjal-3082	240	19	1987	1987	NUM
cjal-3082	240	20	)	)	PUNCT
cjal-3082	240	21	would	would	AUX
cjal-3082	240	22	be	be	AUX
cjal-3082	240	23	10.5	10.5	NUM
cjal-3082	240	24	rmb	rmb	NOUN
cjal-3082	240	25	(	(	PUNCT
cjal-3082	240	26	35	35	NUM
cjal-3082	240	27	%	%	NOUN
cjal-3082	240	28	x	x	SYM
cjal-3082	240	29	30	30	NUM
cjal-3082	240	30	x	x	SYM
cjal-3082	240	31	100	100	NUM
cjal-3082	240	32	=	=	SYM
cjal-3082	240	33	10.5	10.5	NUM
cjal-3082	240	34	)	)	PUNCT
cjal-3082	240	35	.	.	PUNCT
cjal-3082	241	1	49	49	NUM
cjal-3082	241	2	.	.	PUNCT
cjal-3082	242	1	in	in	ADP
cjal-3082	242	2	the	the	DET
cjal-3082	242	3	soeat	soeat	NOUN
cjal-3082	242	4	,	,	PUNCT
cjal-3082	242	5	the	the	DET
cjal-3082	242	6	incremental	incremental	ADJ
cjal-3082	242	7	profit	profit	NOUN
cjal-3082	242	8	means	mean	VERB
cjal-3082	242	9	current	current	ADJ
cjal-3082	242	10	profits	profit	NOUN
cjal-3082	242	11	minus	minus	ADP
cjal-3082	242	12	base	base	NOUN
cjal-3082	242	13	profits	profit	NOUN
cjal-3082	242	14	(	(	PUNCT
cjal-3082	242	15	base	base	NOUN
cjal-3082	242	16	profits	profit	NOUN
cjal-3082	242	17	equals	equal	VERB
cjal-3082	242	18	the	the	DET
cjal-3082	242	19	total	total	ADJ
cjal-3082	242	20	profits	profit	NOUN
cjal-3082	242	21	in	in	ADP
cjal-3082	242	22	1983	1983	NUM
cjal-3082	242	23	)	)	PUNCT
cjal-3082	242	24	.	.	PUNCT
cjal-3082	243	1	i	i	PRON
cjal-3082	243	2	d.	d.	PROPN
cjal-3082	243	3	arts	arts	PROPN
cjal-3082	243	4	.	.	PUNCT
cjal-3082	244	1	6	6	NUM
cjal-3082	244	2	-	-	SYM
cjal-3082	244	3	7	7	NUM
cjal-3082	244	4	,	,	PUNCT
cjal-3082	244	5	at	at	ADP
cjal-3082	244	6	207	207	NUM
cjal-3082	244	7	-	-	SYM
cjal-3082	244	8	08	08	NUM
cjal-3082	244	9	.	.	PROPN
cjal-3082	245	1	50	50	NUM
cjal-3082	245	2	.	.	PUNCT
cjal-3082	246	1	i	i	PRON
cjal-3082	246	2	d.	d.	PROPN
cjal-3082	246	3	art	art	PROPN
cjal-3082	246	4	.	.	PUNCT
cjal-3082	247	1	5	5	NUM
cjal-3082	247	2	,	,	PUNCT
cjal-3082	247	3	at	at	ADP
cjal-3082	247	4	207	207	NUM
cjal-3082	247	5	.	.	PUNCT
cjal-3082	248	1	51	51	NUM
cjal-3082	248	2	.	.	PUNCT
cjal-3082	249	1	i	i	PRON
cjal-3082	249	2	d.	d.	PROPN
cjal-3082	249	3	art	art	PROPN
cjal-3082	249	4	.	.	PUNCT
cjal-3082	250	1	7	7	NUM
cjal-3082	250	2	,	,	PUNCT
cjal-3082	250	3	at	at	ADP
cjal-3082	250	4	208	208	NUM
cjal-3082	250	5	.	.	PUNCT
cjal-3082	251	1	52	52	NUM
cjal-3082	251	2	.	.	PUNCT
cjal-3082	252	1	for	for	ADP
cjal-3082	252	2	example	example	NOUN
cjal-3082	252	3	,	,	PUNCT
cjal-3082	252	4	in	in	ADP
cjal-3082	252	5	order	order	NOUN
cjal-3082	252	6	to	to	PART
cjal-3082	252	7	achieve	achieve	VERB
cjal-3082	252	8	a	a	DET
cjal-3082	252	9	rational	rational	ADJ
cjal-3082	252	10	rate	rate	NOUN
cjal-3082	252	11	for	for	ADP
cjal-3082	252	12	the	the	DET
cjal-3082	252	13	adjustment	adjustment	NOUN
cjal-3082	252	14	tax	tax	NOUN
cjal-3082	252	15	under	under	ADP
cjal-3082	252	16	the	the	DET
cjal-3082	252	17	new	new	ADJ
cjal-3082	252	18	tax	tax	NOUN
cjal-3082	252	19	structure	structure	NOUN
cjal-3082	252	20	,	,	PUNCT
cjal-3082	252	21	the	the	DET
cjal-3082	252	22	imputed	impute	VERB
cjal-3082	252	23	soeit	soeit	NOUN
cjal-3082	252	24	must	must	AUX
cjal-3082	252	25	take	take	VERB
cjal-3082	252	26	into	into	ADP
cjal-3082	252	27	account	account	NOUN
cjal-3082	252	28	the	the	DET
cjal-3082	252	29	change	change	NOUN
cjal-3082	252	30	in	in	ADP
cjal-3082	252	31	the	the	DET
cjal-3082	252	32	turnover	turnover	NOUN
cjal-3082	252	33	tax	tax	NOUN
cjal-3082	252	34	rate	rate	NOUN
cjal-3082	252	35	.	.	PUNCT
cjal-3082	253	1	see	see	VERB
cjal-3082	253	2	infra	infra	NOUN
cjal-3082	253	3	part	part	NOUN
cjal-3082	253	4	ii(b)(1	ii(b)(1	NOUN
cjal-3082	253	5	)	)	PUNCT
cjal-3082	253	6	.	.	PUNCT
cjal-3082	254	1	53	53	NUM
cjal-3082	254	2	.	.	PUNCT
cjal-3082	255	1	the	the	DET
cjal-3082	255	2	profit	profit	NOUN
cjal-3082	255	3	base	base	NOUN
cjal-3082	255	4	is	be	AUX
cjal-3082	255	5	the	the	DET
cjal-3082	255	6	adjusted	adjust	VERB
cjal-3082	255	7	profits	profit	NOUN
cjal-3082	255	8	of	of	ADP
cjal-3082	255	9	1983	1983	NUM
cjal-3082	255	10	rather	rather	ADV
cjal-3082	255	11	than	than	ADP
cjal-3082	255	12	that	that	PRON
cjal-3082	255	13	of	of	ADP
cjal-3082	255	14	the	the	DET
cjal-3082	255	15	year	year	NOUN
cjal-3082	255	16	immediately	immediately	ADV
cjal-3082	255	17	prior	prior	ADV
cjal-3082	255	18	to	to	ADP
cjal-3082	255	19	the	the	DET
cjal-3082	255	20	current	current	ADJ
cjal-3082	255	21	fiscal	fiscal	ADJ
cjal-3082	255	22	year	year	NOUN
cjal-3082	255	23	.	.	PUNCT
cjal-3082	256	1	the	the	DET
cjal-3082	256	2	beneficial	beneficial	ADJ
cjal-3082	256	3	30	30	NUM
cjal-3082	256	4	percent	percent	NOUN
cjal-3082	256	5	soeat	soeat	ADJ
cjal-3082	256	6	rate	rate	NOUN
cjal-3082	256	7	is	be	AUX
cjal-3082	256	8	applicable	applicable	ADJ
cjal-3082	256	9	only	only	ADV
cjal-3082	256	10	until	until	ADP
cjal-3082	256	11	1991	1991	NUM
cjal-3082	256	12	.	.	PUNCT
cjal-3082	257	1	gong	gong	PROPN
cjal-3082	257	2	&	&	CCONJ
cjal-3082	257	3	chen	chen	PROPN
cjal-3082	257	4	,	,	PUNCT
cjal-3082	257	5	supra	supra	PROPN
cjal-3082	257	6	note	note	NOUN
cjal-3082	257	7	24	24	NUM
cjal-3082	257	8	,	,	PUNCT
cjal-3082	257	9	at	at	ADP
cjal-3082	257	10	66	66	NUM
cjal-3082	257	11	;	;	PUNCT
cjal-3082	257	12	soeat	soeat	ADJ
cjal-3082	257	13	tax	tax	NOUN
cjal-3082	257	14	methods	method	NOUN
cjal-3082	257	15	,	,	PUNCT
cjal-3082	257	16	supra	supra	PROPN
cjal-3082	257	17	note	note	NOUN
cjal-3082	257	18	45	45	NUM
cjal-3082	257	19	,	,	PUNCT
cjal-3082	257	20	art	art	NOUN
cjal-3082	257	21	.	.	PUNCT
cjal-3082	258	1	7	7	NUM
cjal-3082	258	2	,	,	PUNCT
cjal-3082	258	3	at	at	ADP
cjal-3082	258	4	208	208	NUM
cjal-3082	258	5	.	.	PUNCT
cjal-3082	259	1	[	[	X
cjal-3082	259	2	3195	3195	NUM
cjal-3082	259	3	enterprise	enterprise	NOUN
cjal-3082	259	4	income	income	NOUN
cjal-3082	259	5	tax	tax	PROPN
cjal-3082	259	6	b.	b.	PROPN
cjal-3082	259	7	other	other	ADJ
cjal-3082	259	8	changes	change	NOUN
cjal-3082	259	9	related	relate	VERB
cjal-3082	259	10	to	to	ADP
cjal-3082	259	11	the	the	DET
cjal-3082	259	12	income	income	NOUN
cjal-3082	259	13	tax	tax	NOUN
cjal-3082	259	14	conversion	conversion	NOUN
cjal-3082	259	15	1	1	NUM
cjal-3082	259	16	.	.	PUNCT
cjal-3082	259	17	reformed	reform	VERB
cjal-3082	259	18	turnover	turnover	NOUN
cjal-3082	259	19	tax	tax	NOUN
cjal-3082	259	20	under	under	ADP
cjal-3082	259	21	the	the	DET
cjal-3082	259	22	second	second	ADJ
cjal-3082	259	23	step	step	NOUN
cjal-3082	259	24	of	of	ADP
cjal-3082	259	25	the	the	DET
cjal-3082	259	26	conversion	conversion	NOUN
cjal-3082	259	27	of	of	ADP
cjal-3082	259	28	1984	1984	NUM
cjal-3082	259	29	,	,	PUNCT
cjal-3082	259	30	china	china	PROPN
cjal-3082	259	31	's	's	PART
cjal-3082	259	32	turnover	turnover	NOUN
cjal-3082	259	33	tax	tax	NOUN
cjal-3082	259	34	system54	system54	NOUN
cjal-3082	259	35	was	be	AUX
cjal-3082	259	36	significantly	significantly	ADV
cjal-3082	259	37	reformed	reform	VERB
cjal-3082	259	38	.	.	PUNCT
cjal-3082	260	1	for	for	ADP
cjal-3082	260	2	domestic	domestic	ADJ
cjal-3082	260	3	enterprises	enterprise	NOUN
cjal-3082	260	4	,	,	PUNCT
cjal-3082	260	5	the	the	DET
cjal-3082	260	6	consolidated	consolidated	ADJ
cjal-3082	260	7	industrial	industrial	ADJ
cjal-3082	260	8	and	and	CCONJ
cjal-3082	260	9	commercial	commercial	ADJ
cjal-3082	260	10	tax	tax	NOUN
cjal-3082	260	11	(	(	PUNCT
cjal-3082	260	12	gongshang	gongshang	PROPN
cjal-3082	260	13	tongyi	tongyi	PROPN
cjal-3082	260	14	shut	shut	VERB
cjal-3082	260	15	)	)	PUNCT
cjal-3082	260	16	has	have	AUX
cjal-3082	260	17	been	be	AUX
cjal-3082	260	18	essentially	essentially	ADV
cjal-3082	260	19	replaced	replace	VERB
cjal-3082	260	20	by	by	ADP
cjal-3082	260	21	a	a	DET
cjal-3082	260	22	set	set	NOUN
cjal-3082	260	23	of	of	ADP
cjal-3082	260	24	four	four	NUM
cjal-3082	260	25	different	different	ADJ
cjal-3082	260	26	turnover	turnover	NOUN
cjal-3082	260	27	taxes	taxis	NOUN
cjal-3082	260	28	applicable	applicable	ADJ
cjal-3082	260	29	to	to	ADP
cjal-3082	260	30	different	different	ADJ
cjal-3082	260	31	industries.-	industries.-	PROPN
cjal-3082	260	32	"	"	PUNCT
cjal-3082	260	33	the	the	DET
cjal-3082	260	34	most	most	ADV
cjal-3082	260	35	important	important	ADJ
cjal-3082	260	36	of	of	ADP
cjal-3082	260	37	these	these	DET
cjal-3082	260	38	turnover	turnover	NOUN
cjal-3082	260	39	taxes	taxis	NOUN
cjal-3082	260	40	is	be	AUX
cjal-3082	260	41	the	the	DET
cjal-3082	260	42	product	product	NOUN
cjal-3082	260	43	tax,5	tax,5	NOUN
cjal-3082	260	44	6	6	NUM
cjal-3082	260	45	which	which	PRON
cjal-3082	260	46	applies	apply	VERB
cjal-3082	260	47	to	to	ADP
cjal-3082	260	48	most	most	ADJ
cjal-3082	260	49	manufacturing	manufacturing	NOUN
cjal-3082	260	50	industries	industry	NOUN
cjal-3082	260	51	.	.	PUNCT
cjal-3082	261	1	the	the	DET
cjal-3082	261	2	value	value	NOUN
cjal-3082	261	3	-	-	PUNCT
cjal-3082	261	4	added	add	VERB
cjal-3082	261	5	tax	tax	NOUN
cjal-3082	261	6	is	be	AUX
cjal-3082	261	7	applicable	applicable	ADJ
cjal-3082	261	8	to	to	ADP
cjal-3082	261	9	a	a	DET
cjal-3082	261	10	few	few	ADJ
cjal-3082	261	11	select	select	ADJ
cjal-3082	261	12	manufacturing	manufacturing	NOUN
cjal-3082	261	13	industries	industry	NOUN
cjal-3082	261	14	such	such	ADJ
cjal-3082	261	15	as	as	ADP
cjal-3082	261	16	automobiles	automobile	NOUN
cjal-3082	261	17	,	,	PUNCT
cjal-3082	261	18	bicycles	bicycle	NOUN
cjal-3082	261	19	,	,	PUNCT
cjal-3082	261	20	sewing	sewing	NOUN
cjal-3082	261	21	machines	machine	NOUN
cjal-3082	261	22	,	,	PUNCT
cjal-3082	261	23	and	and	CCONJ
cjal-3082	261	24	steel.57	steel.57	PRON
cjal-3082	261	25	the	the	DET
cjal-3082	261	26	salt	salt	NOUN
cjal-3082	261	27	tax	tax	NOUN
cjal-3082	261	28	is	be	AUX
cjal-3082	261	29	only	only	ADV
cjal-3082	261	30	imposed	impose	VERB
cjal-3082	261	31	on	on	ADP
cjal-3082	261	32	salt	salt	NOUN
cjal-3082	261	33	producers.58	producers.58	PROPN
cjal-3082	261	34	finally	finally	ADV
cjal-3082	261	35	,	,	PUNCT
cjal-3082	261	36	the	the	DET
cjal-3082	261	37	services	service	NOUN
cjal-3082	261	38	tax	tax	NOUN
cjal-3082	261	39	is	be	AUX
cjal-3082	261	40	applicable	applicable	ADJ
cjal-3082	261	41	to	to	ADP
cjal-3082	261	42	enterprises	enterprise	NOUN
cjal-3082	261	43	engaged	engage	VERB
cjal-3082	261	44	in	in	ADP
cjal-3082	261	45	commerce	commerce	NOUN
cjal-3082	261	46	and	and	CCONJ
cjal-3082	261	47	services	service	NOUN
cjal-3082	261	48	.	.	PUNCT
cjal-3082	262	1	59	59	NUM
cjal-3082	262	2	the	the	DET
cjal-3082	262	3	new	new	ADJ
cjal-3082	262	4	turnover	turnover	NOUN
cjal-3082	262	5	tax	tax	NOUN
cjal-3082	262	6	separates	separate	VERB
cjal-3082	262	7	goods	good	NOUN
cjal-3082	262	8	and	and	CCONJ
cjal-3082	262	9	services	service	NOUN
cjal-3082	262	10	into	into	ADP
cjal-3082	262	11	more	more	ADV
cjal-3082	262	12	specific	specific	ADJ
cjal-3082	262	13	categories	category	NOUN
cjal-3082	262	14	,	,	PUNCT
cjal-3082	262	15	resulting	result	VERB
cjal-3082	262	16	in	in	ADP
cjal-3082	262	17	a	a	DET
cjal-3082	262	18	greater	great	ADJ
cjal-3082	262	19	differentiation	differentiation	NOUN
cjal-3082	262	20	of	of	ADP
cjal-3082	262	21	tax	tax	NOUN
cjal-3082	262	22	rates	rate	NOUN
cjal-3082	262	23	between	between	ADP
cjal-3082	262	24	different	different	ADJ
cjal-3082	262	25	items	item	NOUN
cjal-3082	262	26	.	.	PUNCT
cjal-3082	263	1	these	these	DET
cjal-3082	263	2	changes	change	NOUN
cjal-3082	263	3	were	be	AUX
cjal-3082	263	4	instituted	institute	VERB
cjal-3082	263	5	to	to	PART
cjal-3082	263	6	accomplish	accomplish	VERB
cjal-3082	263	7	three	three	NUM
cjal-3082	263	8	primary	primary	ADJ
cjal-3082	263	9	purposes	purpose	NOUN
cjal-3082	263	10	:	:	PUNCT
cjal-3082	263	11	1	1	X
cjal-3082	263	12	)	)	PUNCT
cjal-3082	263	13	to	to	PART
cjal-3082	263	14	increase	increase	VERB
cjal-3082	263	15	tax	tax	NOUN
cjal-3082	263	16	revenues	revenue	NOUN
cjal-3082	263	17	for	for	ADP
cjal-3082	263	18	the	the	DET
cjal-3082	263	19	state	state	NOUN
cjal-3082	263	20	;	;	PUNCT
cjal-3082	263	21	6	6	NUM
cjal-3082	263	22	0	0	NUM
cjal-3082	263	23	2	2	NUM
cjal-3082	263	24	)	)	PUNCT
cjal-3082	263	25	to	to	PART
cjal-3082	263	26	give	give	VERB
cjal-3082	263	27	the	the	DET
cjal-3082	263	28	state	state	NOUN
cjal-3082	263	29	greater	great	ADJ
cjal-3082	263	30	flexibility	flexibility	NOUN
cjal-3082	263	31	in	in	ADP
cjal-3082	263	32	using	use	VERB
cjal-3082	263	33	differential	differential	ADJ
cjal-3082	263	34	tax	tax	NOUN
cjal-3082	263	35	rates	rate	NOUN
cjal-3082	263	36	to	to	PART
cjal-3082	263	37	encourage	encourage	VERB
cjal-3082	263	38	or	or	CCONJ
cjal-3082	263	39	discourage	discourage	VERB
cjal-3082	263	40	with	with	ADP
cjal-3082	263	41	greater	great	ADJ
cjal-3082	263	42	specificity	specificity	NOUN
cjal-3082	263	43	the	the	DET
cjal-3082	263	44	production	production	NOUN
cjal-3082	263	45	of	of	ADP
cjal-3082	263	46	certain	certain	ADJ
cjal-3082	263	47	products	product	NOUN
cjal-3082	263	48	;	;	PUNCT
cjal-3082	263	49	61	61	NUM
cjal-3082	263	50	and	and	CCONJ
cjal-3082	263	51	3	3	NUM
cjal-3082	263	52	)	)	PUNCT
cjal-3082	263	53	to	to	PART
cjal-3082	263	54	attempt	attempt	VERB
cjal-3082	263	55	to	to	PART
cjal-3082	263	56	use	use	VERB
cjal-3082	263	57	tax	tax	NOUN
cjal-3082	263	58	rates	rate	NOUN
cjal-3082	263	59	to	to	PART
cjal-3082	263	60	compensate	compensate	VERB
cjal-3082	263	61	enterprises	enterprise	NOUN
cjal-3082	263	62	for	for	ADP
cjal-3082	263	63	irrational	irrational	ADJ
cjal-3082	263	64	pricing.62	pricing.62	NOUN
cjal-3082	263	65	2	2	NUM
cjal-3082	263	66	.	.	PUNCT
cjal-3082	263	67	enterprise	enterprise	NOUN
cjal-3082	263	68	contributions	contribution	NOUN
cjal-3082	263	69	to	to	ADP
cjal-3082	263	70	key	key	ADJ
cjal-3082	263	71	energy	energy	NOUN
cjal-3082	263	72	and	and	CCONJ
cjal-3082	263	73	transportation	transportation	NOUN
cjal-3082	263	74	projects	project	NOUN
cjal-3082	263	75	on	on	ADP
cjal-3082	263	76	january	january	PROPN
cjal-3082	263	77	1	1	NUM
cjal-3082	263	78	,	,	PUNCT
cjal-3082	263	79	1983	1983	NUM
cjal-3082	263	80	,	,	PUNCT
cjal-3082	263	81	the	the	DET
cjal-3082	263	82	state	state	PROPN
cjal-3082	263	83	council	council	PROPN
cjal-3082	263	84	authorized	authorize	VERB
cjal-3082	263	85	the	the	DET
cjal-3082	263	86	ministry	ministry	PROPN
cjal-3082	263	87	of	of	ADP
cjal-3082	263	88	finance	finance	PROPN
cjal-3082	263	89	to	to	PART
cjal-3082	263	90	require	require	VERB
cjal-3082	263	91	all	all	DET
cjal-3082	263	92	domestic	domestic	ADJ
cjal-3082	263	93	entities	entity	NOUN
cjal-3082	263	94	holding	hold	VERB
cjal-3082	263	95	funds	fund	NOUN
cjal-3082	263	96	outside	outside	ADP
cjal-3082	263	97	of	of	ADP
cjal-3082	263	98	the	the	DET
cjal-3082	263	99	state	state	NOUN
cjal-3082	263	100	budget63	budget63	NOUN
cjal-3082	263	101	to	to	PART
cjal-3082	263	102	contribute	contribute	VERB
cjal-3082	263	103	to	to	ADP
cjal-3082	263	104	the	the	DET
cjal-3082	263	105	state	state	NOUN
cjal-3082	263	106	fund	fund	NOUN
cjal-3082	263	107	for	for	ADP
cjal-3082	263	108	construction	construction	NOUN
cjal-3082	263	109	of	of	ADP
cjal-3082	263	110	key	key	ADJ
cjal-3082	263	111	energy	energy	NOUN
cjal-3082	263	112	and	and	CCONJ
cjal-3082	263	113	transportation	transportation	NOUN
cjal-3082	263	114	projects	project	NOUN
cjal-3082	263	115	(	(	PUNCT
cjal-3082	263	116	guojia	guojia	NOUN
cjal-3082	263	117	nengyuan	nengyuan	PROPN
cjal-3082	263	118	jiaotong	jiaotong	PROPN
cjal-3082	263	119	zhongdian	zhongdian	PROPN
cjal-3082	263	120	jianshe	jianshe	PROPN
cjal-3082	263	121	jqin	jqin	PROPN
cjal-3082	263	122	)	)	PUNCT
cjal-3082	264	1	(	(	PUNCT
cjal-3082	264	2	construction	construction	NOUN
cjal-3082	264	3	fund).64	fund).64	PROPN
cjal-3082	264	4	after	after	ADP
cjal-3082	264	5	-	-	PUNCT
cjal-3082	264	6	tax	tax	NOUN
cjal-3082	264	7	profits	profit	NOUN
cjal-3082	264	8	54	54	NUM
cjal-3082	264	9	.	.	PUNCT
cjal-3082	265	1	a	a	DET
cjal-3082	265	2	turnover	turnover	NOUN
cjal-3082	265	3	tax	tax	NOUN
cjal-3082	265	4	in	in	ADP
cjal-3082	265	5	china	china	PROPN
cjal-3082	265	6	is	be	AUX
cjal-3082	265	7	essentially	essentially	ADV
cjal-3082	265	8	a	a	DET
cjal-3082	265	9	tax	tax	NOUN
cjal-3082	265	10	based	base	VERB
cjal-3082	265	11	on	on	ADP
cjal-3082	265	12	gross	gross	ADJ
cjal-3082	265	13	revenues	revenue	NOUN
cjal-3082	265	14	.	.	PUNCT
cjal-3082	266	1	hu	hu	PROPN
cjal-3082	266	2	&	&	CCONJ
cjal-3082	266	3	dong	dong	PROPN
cjal-3082	266	4	,	,	PUNCT
cjal-3082	266	5	supra	supra	PROPN
cjal-3082	266	6	note	note	NOUN
cjal-3082	266	7	2	2	NUM
cjal-3082	266	8	,	,	PUNCT
cjal-3082	266	9	at	at	ADP
cjal-3082	266	10	110	110	NUM
cjal-3082	266	11	-	-	SYM
cjal-3082	266	12	111	111	NUM
cjal-3082	266	13	.	.	PUNCT
cjal-3082	267	1	55	55	NUM
cjal-3082	267	2	.	.	PUNCT
cjal-3082	268	1	the	the	DET
cjal-3082	268	2	consolidated	consolidated	ADJ
cjal-3082	268	3	industrial	industrial	ADJ
cjal-3082	268	4	and	and	CCONJ
cjal-3082	268	5	commercial	commercial	ADJ
cjal-3082	268	6	tax	tax	NOUN
cjal-3082	268	7	still	still	ADV
cjal-3082	268	8	applies	apply	VERB
cjal-3082	268	9	to	to	ADP
cjal-3082	268	10	imported	import	VERB
cjal-3082	268	11	goods	good	NOUN
cjal-3082	268	12	and	and	CCONJ
cjal-3082	268	13	foreign	foreign	ADJ
cjal-3082	268	14	investment	investment	NOUN
cjal-3082	268	15	.	.	PUNCT
cjal-3082	269	1	56	56	X
cjal-3082	269	2	.	.	X
cjal-3082	269	3	see	see	VERB
cjal-3082	269	4	generally	generally	ADV
cjal-3082	269	5	hu	hu	PROPN
cjal-3082	269	6	&	&	CCONJ
cjal-3082	269	7	dong	dong	PROPN
cjal-3082	269	8	,	,	PUNCT
cjal-3082	269	9	supra	supra	PROPN
cjal-3082	269	10	note	note	NOUN
cjal-3082	269	11	2	2	NUM
cjal-3082	269	12	,	,	PUNCT
cjal-3082	269	13	at	at	ADP
cjal-3082	269	14	118	118	NUM
cjal-3082	269	15	-	-	SYM
cjal-3082	269	16	33	33	NUM
cjal-3082	269	17	.	.	PUNCT
cjal-3082	270	1	57	57	NUM
cjal-3082	270	2	.	.	PUNCT
cjal-3082	271	1	see	see	VERB
cjal-3082	271	2	generally	generally	ADV
cjal-3082	271	3	i	i	PRON
cjal-3082	271	4	d.	d.	PROPN
cjal-3082	271	5	at	at	ADP
cjal-3082	271	6	140	140	NUM
cjal-3082	271	7	-	-	SYM
cjal-3082	271	8	150	150	NUM
cjal-3082	271	9	.	.	PUNCT
cjal-3082	272	1	58	58	NUM
cjal-3082	272	2	.	.	PUNCT
cjal-3082	273	1	see	see	VERB
cjal-3082	273	2	generally	generally	ADV
cjal-3082	273	3	i	i	PROPN
cjal-3082	273	4	d	d	PROPN
cjal-3082	273	5	at	at	ADP
cjal-3082	273	6	165	165	NUM
cjal-3082	273	7	-	-	SYM
cjal-3082	273	8	171	171	NUM
cjal-3082	273	9	.	.	PUNCT
cjal-3082	274	1	59	59	NUM
cjal-3082	274	2	.	.	PUNCT
cjal-3082	274	3	see	see	VERB
cjal-3082	274	4	generally	generally	ADV
cjal-3082	274	5	ia	ia	PROPN
cjal-3082	274	6	at	at	ADP
cjal-3082	274	7	151	151	NUM
cjal-3082	274	8	-	-	SYM
cjal-3082	274	9	160	160	NUM
cjal-3082	274	10	.	.	PUNCT
cjal-3082	275	1	60	60	NUM
cjal-3082	275	2	.	.	PUNCT
cjal-3082	276	1	wang	wang	PROPN
cjal-3082	276	2	&	&	CCONJ
cjal-3082	276	3	yao	yao	PROPN
cjal-3082	276	4	,	,	PUNCT
cjal-3082	276	5	supra	supra	PROPN
cjal-3082	276	6	,	,	PUNCT
cjal-3082	276	7	note	note	VERB
cjal-3082	276	8	26	26	NUM
cjal-3082	276	9	;	;	PUNCT
cjal-3082	276	10	jin	jin	PROPN
cjal-3082	276	11	xin	xin	PROPN
cjal-3082	276	12	,	,	PUNCT
cjal-3082	276	13	supra	supra	PROPN
cjal-3082	276	14	note	note	PROPN
cjal-3082	276	15	1	1	NUM
cjal-3082	276	16	,	,	PUNCT
cjal-3082	276	17	at	at	ADP
cjal-3082	276	18	258	258	NUM
cjal-3082	276	19	.	.	PUNCT
cjal-3082	276	20	61	61	NUM
cjal-3082	276	21	.	.	PUNCT
cjal-3082	277	1	gong	gong	PROPN
cjal-3082	277	2	&	&	CCONJ
cjal-3082	277	3	chen	chen	PROPN
cjal-3082	277	4	,	,	PUNCT
cjal-3082	277	5	supra	supra	PROPN
cjal-3082	277	6	note	note	NOUN
cjal-3082	277	7	24	24	NUM
cjal-3082	277	8	,	,	PUNCT
cjal-3082	277	9	at	at	ADP
cjal-3082	277	10	45	45	NUM
cjal-3082	277	11	-	-	SYM
cjal-3082	277	12	46	46	NUM
cjal-3082	277	13	.	.	PUNCT
cjal-3082	277	14	62	62	NUM
cjal-3082	277	15	.	.	PUNCT
cjal-3082	278	1	i	i	PRON
cjal-3082	278	2	d	d	PROPN
cjal-3082	278	3	at	at	ADP
cjal-3082	278	4	43	43	NUM
cjal-3082	278	5	-	-	SYM
cjal-3082	278	6	44	44	NUM
cjal-3082	278	7	.	.	PUNCT
cjal-3082	279	1	63	63	NUM
cjal-3082	279	2	.	.	PUNCT
cjal-3082	280	1	funds	fund	NOUN
cjal-3082	280	2	outside	outside	ADP
cjal-3082	280	3	of	of	ADP
cjal-3082	280	4	the	the	DET
cjal-3082	280	5	state	state	NOUN
cjal-3082	280	6	budget	budget	NOUN
cjal-3082	280	7	are	be	AUX
cjal-3082	280	8	funds	fund	NOUN
cjal-3082	280	9	not	not	PART
cjal-3082	280	10	directly	directly	ADV
cjal-3082	280	11	controlled	control	VERB
cjal-3082	280	12	by	by	ADP
cjal-3082	280	13	the	the	DET
cjal-3082	280	14	state	state	NOUN
cjal-3082	280	15	budget	budget	NOUN
cjal-3082	280	16	.	.	PUNCT
cjal-3082	281	1	64	64	NUM
cjal-3082	281	2	.	.	PUNCT
cjal-3082	282	1	guojia	guojia	PROPN
cjal-3082	282	2	nengyuan	nengyuan	PROPN
cjal-3082	282	3	jiaotong	jiaotong	PROPN
cjal-3082	282	4	zhongdian	zhongdian	PROPN
cjal-3082	282	5	jianshe	jianshe	PROPN
cjal-3082	282	6	aifin	aifin	PROPN
cjal-3082	282	7	zhengji	zhengji	PROPN
cjal-3082	282	8	banfa	banfa	PROPN
cjal-3082	282	9	(	(	PUNCT
cjal-3082	282	10	method	method	NOUN
cjal-3082	282	11	for	for	ADP
cjal-3082	282	12	collection	collection	NOUN
cjal-3082	282	13	of	of	ADP
cjal-3082	282	14	the	the	DET
cjal-3082	282	15	state	state	NOUN
cjal-3082	282	16	fund	fund	NOUN
cjal-3082	282	17	for	for	ADP
cjal-3082	282	18	construction	construction	NOUN
cjal-3082	282	19	of	of	ADP
cjal-3082	282	20	key	key	ADJ
cjal-3082	282	21	energy	energy	NOUN
cjal-3082	282	22	and	and	CCONJ
cjal-3082	282	23	transportation	transportation	NOUN
cjal-3082	282	24	projects	project	NOUN
cjal-3082	282	25	)	)	PUNCT
cjal-3082	282	26	1989	1989	NUM
cjal-3082	282	27	]	]	PUNCT
cjal-3082	282	28	journal	journal	NOUN
cjal-3082	282	29	of	of	ADP
cjal-3082	282	30	chinese	chinese	ADJ
cjal-3082	282	31	law	law	NOUN
cjal-3082	282	32	retained	retain	VERB
cjal-3082	282	33	by	by	ADP
cjal-3082	282	34	a	a	DET
cjal-3082	282	35	domestic	domestic	ADJ
cjal-3082	282	36	enterprise	enterprise	NOUN
cjal-3082	282	37	are	be	AUX
cjal-3082	282	38	considered	consider	VERB
cjal-3082	282	39	to	to	PART
cjal-3082	282	40	be	be	AUX
cjal-3082	282	41	funds	fund	NOUN
cjal-3082	282	42	outside	outside	ADP
cjal-3082	282	43	of	of	ADP
cjal-3082	282	44	the	the	DET
cjal-3082	282	45	state	state	NOUN
cjal-3082	282	46	budget	budget	NOUN
cjal-3082	282	47	and	and	CCONJ
cjal-3082	282	48	therefore	therefore	ADV
cjal-3082	282	49	fifteen	fifteen	NUM
cjal-3082	282	50	percent	percent	NOUN
cjal-3082	282	51	of	of	ADP
cjal-3082	282	52	these	these	DET
cjal-3082	282	53	profits	profit	NOUN
cjal-3082	282	54	must	must	AUX
cjal-3082	282	55	be	be	AUX
cjal-3082	282	56	contributed	contribute	VERB
cjal-3082	282	57	to	to	ADP
cjal-3082	282	58	the	the	DET
cjal-3082	282	59	construction	construction	NOUN
cjal-3082	282	60	fund.65	fund.65	NOUN
cjal-3082	282	61	3	3	NUM
cjal-3082	282	62	.	.	PUNCT
cjal-3082	282	63	use	use	NOUN
cjal-3082	282	64	of	of	ADP
cjal-3082	282	65	retained	retain	VERB
cjal-3082	282	66	profits	profit	NOUN
cjal-3082	282	67	like	like	ADP
cjal-3082	282	68	the	the	DET
cjal-3082	282	69	old	old	ADJ
cjal-3082	282	70	profit	profit	NOUN
cjal-3082	282	71	sharing	sharing	NOUN
cjal-3082	282	72	system	system	NOUN
cjal-3082	282	73	,	,	PUNCT
cjal-3082	282	74	the	the	DET
cjal-3082	282	75	income	income	NOUN
cjal-3082	282	76	tax	tax	NOUN
cjal-3082	282	77	system	system	NOUN
cjal-3082	282	78	does	do	AUX
cjal-3082	282	79	not	not	PART
cjal-3082	282	80	grant	grant	VERB
cjal-3082	282	81	state	state	NOUN
cjal-3082	282	82	-	-	PUNCT
cjal-3082	282	83	owned	own	VERB
cjal-3082	282	84	enterprises	enterprise	NOUN
cjal-3082	282	85	unlimited	unlimited	ADJ
cjal-3082	282	86	discretion	discretion	NOUN
cjal-3082	282	87	in	in	ADP
cjal-3082	282	88	their	their	PRON
cjal-3082	282	89	use	use	NOUN
cjal-3082	282	90	of	of	ADP
cjal-3082	282	91	retained	retain	VERB
cjal-3082	282	92	after	after	ADP
cjal-3082	282	93	-	-	PUNCT
cjal-3082	282	94	tax	tax	NOUN
cjal-3082	282	95	profits	profit	NOUN
cjal-3082	282	96	.	.	PUNCT
cjal-3082	283	1	chinese	chinese	ADJ
cjal-3082	283	2	law	law	NOUN
cjal-3082	283	3	requires	require	VERB
cjal-3082	283	4	an	an	DET
cjal-3082	283	5	enterprise	enterprise	NOUN
cjal-3082	283	6	to	to	PART
cjal-3082	283	7	allocate	allocate	VERB
cjal-3082	283	8	its	its	PRON
cjal-3082	283	9	retained	retain	VERB
cjal-3082	283	10	profits	profit	NOUN
cjal-3082	283	11	among	among	ADP
cjal-3082	283	12	several	several	ADJ
cjal-3082	283	13	special	special	ADJ
cjal-3082	283	14	purpose	purpose	NOUN
cjal-3082	283	15	funds.66	funds.66	NOUN
cjal-3082	283	16	similar	similar	ADJ
cjal-3082	283	17	to	to	ADP
cjal-3082	283	18	the	the	DET
cjal-3082	283	19	profit	profit	NOUN
cjal-3082	283	20	sharing	sharing	NOUN
cjal-3082	283	21	system	system	NOUN
cjal-3082	283	22	,	,	PUNCT
cjal-3082	283	23	these	these	DET
cjal-3082	283	24	funds	fund	NOUN
cjal-3082	283	25	generally	generally	ADV
cjal-3082	283	26	include	include	VERB
cjal-3082	283	27	the	the	DET
cjal-3082	283	28	production	production	NOUN
cjal-3082	283	29	development	development	NOUN
cjal-3082	283	30	fund,67	fund,67	VERB
cjal-3082	283	31	the	the	DET
cjal-3082	283	32	employee	employee	NOUN
cjal-3082	283	33	welfare	welfare	NOUN
cjal-3082	283	34	fund	fund	PROPN
cjal-3082	283	35	,	,	PUNCT
cjal-3082	283	36	and	and	CCONJ
cjal-3082	283	37	the	the	DET
cjal-3082	283	38	employee	employee	NOUN
cjal-3082	283	39	bonus	bonus	NOUN
cjal-3082	283	40	fund	fund	NOUN
cjal-3082	283	41	.	.	PUNCT
cjal-3082	284	1	according	accord	VERB
cjal-3082	284	2	to	to	ADP
cjal-3082	284	3	the	the	DET
cjal-3082	284	4	regulatory	regulatory	ADJ
cjal-3082	284	5	guidelines	guideline	NOUN
cjal-3082	284	6	for	for	ADP
cjal-3082	284	7	state	state	NOUN
cjal-3082	284	8	-	-	PUNCT
cjal-3082	284	9	owned	own	VERB
cjal-3082	284	10	enterprises	enterprise	NOUN
cjal-3082	284	11	,	,	PUNCT
cjal-3082	284	12	50	50	NUM
cjal-3082	284	13	percent	percent	NOUN
cjal-3082	284	14	of	of	ADP
cjal-3082	284	15	retained	retain	VERB
cjal-3082	284	16	profits	profit	NOUN
cjal-3082	284	17	should	should	AUX
cjal-3082	284	18	be	be	AUX
cjal-3082	284	19	allocated	allocate	VERB
cjal-3082	284	20	to	to	ADP
cjal-3082	284	21	the	the	DET
cjal-3082	284	22	production	production	NOUN
cjal-3082	284	23	development	development	NOUN
cjal-3082	284	24	fund	fund	NOUN
cjal-3082	284	25	,	,	PUNCT
cjal-3082	284	26	20	20	NUM
cjal-3082	284	27	percent	percent	NOUN
cjal-3082	284	28	to	to	ADP
cjal-3082	284	29	the	the	DET
cjal-3082	284	30	employee	employee	NOUN
cjal-3082	284	31	welfare	welfare	NOUN
cjal-3082	284	32	fund	fund	PROPN
cjal-3082	284	33	,	,	PUNCT
cjal-3082	284	34	and	and	CCONJ
cjal-3082	284	35	30	30	NUM
cjal-3082	284	36	percent	percent	NOUN
cjal-3082	284	37	to	to	ADP
cjal-3082	284	38	the	the	DET
cjal-3082	284	39	employee	employee	NOUN
cjal-3082	284	40	bonus	bonus	NOUN
cjal-3082	284	41	fund.68	fund.68	PROPN
cjal-3082	284	42	c.	c.	PROPN
cjal-3082	284	43	a	a	DET
cjal-3082	284	44	case	case	NOUN
cjal-3082	284	45	study	study	VERB
cjal-3082	284	46	the	the	DET
cjal-3082	284	47	tax	tax	NOUN
cjal-3082	284	48	situation	situation	NOUN
cjal-3082	284	49	of	of	ADP
cjal-3082	284	50	a	a	DET
cjal-3082	284	51	medium	medium	ADJ
cjal-3082	284	52	-	-	PUNCT
cjal-3082	284	53	size	size	NOUN
cjal-3082	284	54	state	state	NOUN
cjal-3082	284	55	-	-	PUNCT
cjal-3082	284	56	owned	own	VERB
cjal-3082	284	57	enterprise	enterprise	NOUN
cjal-3082	284	58	in	in	ADP
cjal-3082	284	59	shanghai	shanghai	PROPN
cjal-3082	284	60	engaged	engage	VERB
cjal-3082	284	61	in	in	ADP
cjal-3082	284	62	manufacturing	manufacture	VERB
cjal-3082	284	63	heavy	heavy	ADJ
cjal-3082	284	64	machinery	machinery	NOUN
cjal-3082	284	65	provides	provide	VERB
cjal-3082	284	66	a	a	DET
cjal-3082	284	67	useful	useful	ADJ
cjal-3082	284	68	illustration	illustration	NOUN
cjal-3082	284	69	of	of	ADP
cjal-3082	284	70	china	china	PROPN
cjal-3082	284	71	's	's	PART
cjal-3082	284	72	current	current	ADJ
cjal-3082	284	73	tax	tax	NOUN
cjal-3082	284	74	system	system	NOUN
cjal-3082	284	75	.	.	PUNCT
cjal-3082	285	1	69	69	NUM
cjal-3082	286	1	the	the	DET
cjal-3082	286	2	enterprise	enterprise	NOUN
cjal-3082	286	3	employed	employ	VERB
cjal-3082	286	4	approximately	approximately	ADV
cjal-3082	286	5	2,000	2,000	NUM
cjal-3082	286	6	workers	worker	NOUN
cjal-3082	286	7	and	and	CCONJ
cjal-3082	286	8	had	have	VERB
cjal-3082	286	9	annual	annual	ADJ
cjal-3082	286	10	gross	gross	ADJ
cjal-3082	286	11	profits	profit	NOUN
cjal-3082	286	12	of	of	ADP
cjal-3082	286	13	approximately	approximately	ADV
cjal-3082	286	14	20	20	NUM
cjal-3082	286	15	million	million	NUM
cjal-3082	286	16	rmb	rmb	NOUN
cjal-3082	286	17	.	.	PUNCT
cjal-3082	287	1	its	its	PRON
cjal-3082	287	2	effective	effective	ADJ
cjal-3082	287	3	combined	combine	VERB
cjal-3082	287	4	base	base	NOUN
cjal-3082	287	5	and	and	CCONJ
cjal-3082	287	6	incremental	incremental	ADJ
cjal-3082	287	7	soeat	soeat	ADJ
cjal-3082	287	8	rate	rate	NOUN
cjal-3082	287	9	was	be	AUX
cjal-3082	287	10	approximately	approximately	ADV
cjal-3082	287	11	28	28	NUM
cjal-3082	287	12	%	%	NOUN
cjal-3082	287	13	.	.	PUNCT
cjal-3082	288	1	after	after	ADP
cjal-3082	288	2	paying	pay	VERB
cjal-3082	288	3	its	its	PRON
cjal-3082	288	4	soeit	soeit	NOUN
cjal-3082	288	5	and	and	CCONJ
cjal-3082	288	6	its	its	PRON
cjal-3082	288	7	soeat	soeat	NOUN
cjal-3082	288	8	,	,	PUNCT
cjal-3082	288	9	it	it	PRON
cjal-3082	288	10	was	be	AUX
cjal-3082	288	11	left	leave	VERB
cjal-3082	288	12	with	with	ADP
cjal-3082	288	13	3.429	3.429	NUM
cjal-3082	288	14	million	million	NUM
cjal-3082	288	15	rmb	rmb	NOUN
cjal-3082	288	16	of	of	ADP
cjal-3082	288	17	aftertax	aftertax	ADJ
cjal-3082	288	18	profits	profit	NOUN
cjal-3082	288	19	.	.	PUNCT
cjal-3082	289	1	of	of	ADP
cjal-3082	289	2	this	this	DET
cjal-3082	289	3	amount	amount	NOUN
cjal-3082	289	4	,	,	PUNCT
cjal-3082	289	5	968,000	968,000	NUM
cjal-3082	289	6	rmb	rmb	NOUN
cjal-3082	289	7	(	(	PUNCT
cjal-3082	289	8	28.2	28.2	NUM
cjal-3082	289	9	%	%	NOUN
cjal-3082	289	10	)	)	PUNCT
cjal-3082	289	11	went	go	VERB
cjal-3082	289	12	to	to	ADP
cjal-3082	289	13	its	its	PRON
cjal-3082	289	14	production	production	NOUN
cjal-3082	289	15	development	development	NOUN
cjal-3082	289	16	fund	fund	NOUN
cjal-3082	289	17	;	;	PUNCT
cjal-3082	289	18	1.192	1.192	NUM
cjal-3082	289	19	million	million	NUM
cjal-3082	289	20	rmb	rmb	NOUN
cjal-3082	289	21	(	(	PUNCT
cjal-3082	289	22	34.7	34.7	NUM
cjal-3082	289	23	%	%	NOUN
cjal-3082	289	24	)	)	PUNCT
cjal-3082	289	25	went	go	VERB
cjal-3082	289	26	to	to	ADP
cjal-3082	289	27	its	its	PRON
cjal-3082	289	28	employee	employee	NOUN
cjal-3082	289	29	welfare	welfare	NOUN
cjal-3082	289	30	fund;7	fund;7	NOUN
cjal-3082	289	31	°	°	PROPN
cjal-3082	289	32	and	and	CCONJ
cjal-3082	289	33	1.098	1.098	NUM
cjal-3082	289	34	million	million	NUM
cjal-3082	289	35	rmb	rmb	NOUN
cjal-3082	289	36	(	(	PUNCT
cjal-3082	289	37	32	32	NUM
cjal-3082	289	38	%	%	NOUN
cjal-3082	289	39	)	)	PUNCT
cjal-3082	289	40	was	be	AUX
cjal-3082	289	41	placed	place	VERB
cjal-3082	289	42	in	in	ADP
cjal-3082	289	43	the	the	DET
cjal-3082	289	44	employee	employee	NOUN
cjal-3082	289	45	bonus	bonus	NOUN
cjal-3082	289	46	fund	fund	NOUN
cjal-3082	289	47	.	.	PUNCT
cjal-3082	290	1	another	another	DET
cjal-3082	290	2	170,000	170,000	NUM
cjal-3082	290	3	rmb	rmb	NOUN
cjal-3082	290	4	(	(	PUNCT
cjal-3082	290	5	approximately	approximately	ADV
cjal-3082	290	6	5	5	NUM
cjal-3082	290	7	%	%	NOUN
cjal-3082	290	8	)	)	PUNCT
cjal-3082	290	9	was	be	AUX
cjal-3082	290	10	used	use	VERB
cjal-3082	290	11	for	for	ADP
cjal-3082	290	12	miscellaneous	miscellaneous	ADJ
cjal-3082	290	13	purposes	purpose	NOUN
cjal-3082	290	14	.	.	PUNCT
cjal-3082	291	1	(	(	PUNCT
cjal-3082	291	2	promulgated	promulgate	VERB
cjal-3082	291	3	dec	dec	PROPN
cjal-3082	291	4	.	.	PROPN
cjal-3082	291	5	15	15	NUM
cjal-3082	291	6	,	,	PUNCT
cjal-3082	291	7	1982	1982	NUM
cjal-3082	291	8	)	)	PUNCT
cjal-3082	292	1	[	[	X
cjal-3082	292	2	hereinafter	hereinafter	NOUN
cjal-3082	292	3	construction	construction	NOUN
cjal-3082	292	4	fund	fund	NOUN
cjal-3082	292	5	methods	method	NOUN
cjal-3082	292	6	]	]	PUNCT
cjal-3082	292	7	,	,	PUNCT
cjal-3082	292	8	in	in	ADP
cjal-3082	292	9	current	current	ADJ
cjal-3082	292	10	law	law	NOUN
cjal-3082	292	11	collection	collection	NOUN
cjal-3082	292	12	,	,	PUNCT
cjal-3082	292	13	supra	supra	PROPN
cjal-3082	292	14	note	note	NOUN
cjal-3082	292	15	3	3	NUM
cjal-3082	292	16	,	,	PUNCT
cjal-3082	292	17	at	at	ADP
cjal-3082	292	18	40	40	NUM
cjal-3082	292	19	.	.	PUNCT
cjal-3082	292	20	65	65	NUM
cjal-3082	292	21	.	.	PUNCT
cjal-3082	293	1	i	i	PRON
cjal-3082	293	2	d.	d.	PROPN
cjal-3082	293	3	art	art	PROPN
cjal-3082	293	4	.	.	PUNCT
cjal-3082	294	1	5	5	NUM
cjal-3082	294	2	,	,	PUNCT
cjal-3082	294	3	n.1	n.1	NUM
cjal-3082	294	4	.	.	PUNCT
cjal-3082	295	1	china	china	PROPN
cjal-3082	295	2	will	will	AUX
cjal-3082	295	3	create	create	VERB
cjal-3082	295	4	a	a	DET
cjal-3082	295	5	new	new	ADJ
cjal-3082	295	6	fund	fund	NOUN
cjal-3082	295	7	this	this	DET
cjal-3082	295	8	year	year	NOUN
cjal-3082	295	9	called	call	VERB
cjal-3082	295	10	the	the	DET
cjal-3082	295	11	state	state	NOUN
cjal-3082	295	12	budget	budget	NOUN
cjal-3082	295	13	adjustment	adjustment	NOUN
cjal-3082	295	14	fund	fund	NOUN
cjal-3082	295	15	.	.	PUNCT
cjal-3082	296	1	most	most	ADJ
cjal-3082	296	2	domestic	domestic	ADJ
cjal-3082	296	3	enterprise	enterprise	NOUN
cjal-3082	296	4	taxpayers	taxpayer	NOUN
cjal-3082	296	5	will	will	AUX
cjal-3082	296	6	be	be	AUX
cjal-3082	296	7	obligated	obligate	VERB
cjal-3082	296	8	to	to	PART
cjal-3082	296	9	contribute	contribute	VERB
cjal-3082	296	10	to	to	ADP
cjal-3082	296	11	this	this	DET
cjal-3082	296	12	fund	fund	NOUN
cjal-3082	296	13	.	.	PUNCT
cjal-3082	297	1	see	see	VERB
cjal-3082	297	2	guojia	guojia	NOUN
cjal-3082	297	3	yusuan	yusuan	ADJ
cjal-3082	297	4	tiaojie	tiaojie	PROPN
cjal-3082	297	5	jiin	jiin	PROPN
cjal-3082	297	6	yicheng	yicheng	PROPN
cjal-3082	297	7	tou	tou	PROPN
cjal-3082	297	8	nong	nong	PROPN
cjal-3082	297	9	,	,	PUNCT
cjal-3082	297	10	renmin	renmin	PROPN
cjal-3082	297	11	ribao	ribao	PROPN
cjal-3082	297	12	-	-	PUNCT
cjal-3082	297	13	haiwai	haiwai	NOUN
cjal-3082	297	14	ban	ban	NOUN
cjal-3082	297	15	[	[	X
cjal-3082	297	16	rmrb	rmrb	NOUN
cjal-3082	297	17	-	-	PUNCT
cjal-3082	297	18	hb	hb	X
cjal-3082	297	19	]	]	PUNCT
cjal-3082	297	20	,	,	PUNCT
cjal-3082	297	21	mar	mar	PROPN
cjal-3082	297	22	.	.	PROPN
cjal-3082	297	23	9	9	NUM
cjal-3082	297	24	,	,	PUNCT
cjal-3082	297	25	1989	1989	NUM
cjal-3082	297	26	,	,	PUNCT
cjal-3082	297	27	at	at	ADP
cjal-3082	297	28	1	1	NUM
cjal-3082	297	29	.	.	PUNCT
cjal-3082	297	30	66	66	NUM
cjal-3082	297	31	.	.	PUNCT
cjal-3082	298	1	second	second	ADJ
cjal-3082	298	2	step	step	NOUN
cjal-3082	298	3	conversion	conversion	NOUN
cjal-3082	298	4	methods	method	NOUN
cjal-3082	298	5	,	,	PUNCT
cjal-3082	298	6	supra	supra	PROPN
cjal-3082	298	7	note	note	NOUN
cjal-3082	298	8	38	38	NUM
cjal-3082	298	9	,	,	PUNCT
cjal-3082	298	10	art	art	NOUN
cjal-3082	298	11	.	.	PUNCT
cjal-3082	299	1	10	10	NUM
cjal-3082	299	2	,	,	PUNCT
cjal-3082	299	3	at	at	ADP
cjal-3082	299	4	152	152	NUM
cjal-3082	299	5	.	.	PUNCT
cjal-3082	300	1	67	67	NUM
cjal-3082	300	2	.	.	PUNCT
cjal-3082	301	1	i	i	PRON
cjal-3082	301	2	d.	d.	PROPN
cjal-3082	301	3	68	68	NUM
cjal-3082	301	4	.	.	PUNCT
cjal-3082	302	1	i	i	PRON
cjal-3082	302	2	d.	d.	PROPN
cjal-3082	302	3	69	69	NUM
cjal-3082	302	4	.	.	PUNCT
cjal-3082	303	1	interview	interview	NOUN
cjal-3082	303	2	with	with	ADP
cjal-3082	303	3	a	a	DET
cjal-3082	303	4	director	director	NOUN
cjal-3082	303	5	of	of	ADP
cjal-3082	303	6	a	a	DET
cjal-3082	303	7	state	state	NOUN
cjal-3082	303	8	-	-	PUNCT
cjal-3082	303	9	owned	own	VERB
cjal-3082	303	10	enterprise	enterprise	NOUN
cjal-3082	303	11	in	in	ADP
cjal-3082	303	12	shanghai	shanghai	PROPN
cjal-3082	303	13	(	(	PUNCT
cjal-3082	303	14	june	june	PROPN
cjal-3082	303	15	,	,	PUNCT
cjal-3082	303	16	1986	1986	NUM
cjal-3082	303	17	)	)	PUNCT
cjal-3082	303	18	.	.	PUNCT
cjal-3082	304	1	70	70	NUM
cjal-3082	304	2	.	.	PUNCT
cjal-3082	305	1	a	a	DET
cjal-3082	305	2	large	large	ADJ
cjal-3082	305	3	portion	portion	NOUN
cjal-3082	305	4	of	of	ADP
cjal-3082	305	5	the	the	DET
cjal-3082	305	6	employee	employee	NOUN
cjal-3082	305	7	welfare	welfare	NOUN
cjal-3082	305	8	fund	fund	PROPN
cjal-3082	305	9	was	be	AUX
cjal-3082	305	10	reserved	reserve	VERB
cjal-3082	305	11	to	to	PART
cjal-3082	305	12	build	build	VERB
cjal-3082	305	13	employee	employee	NOUN
cjal-3082	305	14	housing	housing	NOUN
cjal-3082	305	15	.	.	PUNCT
cjal-3082	306	1	in	in	ADP
cjal-3082	306	2	china	china	PROPN
cjal-3082	306	3	,	,	PUNCT
cjal-3082	306	4	housing	housing	NOUN
cjal-3082	306	5	is	be	AUX
cjal-3082	306	6	the	the	DET
cjal-3082	306	7	most	most	ADV
cjal-3082	306	8	important	important	ADJ
cjal-3082	306	9	welfare	welfare	NOUN
cjal-3082	306	10	benefit	benefit	NOUN
cjal-3082	306	11	an	an	DET
cjal-3082	306	12	employer	employer	NOUN
cjal-3082	306	13	provides	provide	VERB
cjal-3082	306	14	for	for	ADP
cjal-3082	306	15	its	its	PRON
cjal-3082	306	16	employees	employee	NOUN
cjal-3082	306	17	,	,	PUNCT
cjal-3082	306	18	and	and	CCONJ
cjal-3082	306	19	enterprises	enterprise	NOUN
cjal-3082	306	20	are	be	AUX
cjal-3082	306	21	primarily	primarily	ADV
cjal-3082	306	22	responsible	responsible	ADJ
cjal-3082	306	23	for	for	ADP
cjal-3082	306	24	financing	finance	VERB
cjal-3082	306	25	their	their	PRON
cjal-3082	306	26	housing	housing	NOUN
cjal-3082	306	27	programs	program	NOUN
cjal-3082	306	28	.	.	PUNCT
cjal-3082	307	1	the	the	DET
cjal-3082	307	2	employee	employee	NOUN
cjal-3082	307	3	welfare	welfare	NOUN
cjal-3082	307	4	fund	fund	PROPN
cjal-3082	307	5	may	may	AUX
cjal-3082	307	6	also	also	ADV
cjal-3082	307	7	include	include	VERB
cjal-3082	307	8	a	a	DET
cjal-3082	307	9	health	health	NOUN
cjal-3082	307	10	plan	plan	NOUN
cjal-3082	307	11	for	for	ADP
cjal-3082	307	12	employees	employee	NOUN
cjal-3082	307	13	and	and	CCONJ
cjal-3082	307	14	their	their	PRON
cjal-3082	307	15	family	family	NOUN
cjal-3082	307	16	members	member	NOUN
cjal-3082	307	17	,	,	PUNCT
cjal-3082	307	18	and	and	CCONJ
cjal-3082	307	19	subsidies	subsidy	NOUN
cjal-3082	307	20	for	for	ADP
cjal-3082	307	21	employees	employee	NOUN
cjal-3082	307	22	'	'	PART
cjal-3082	307	23	children	child	NOUN
cjal-3082	307	24	's	's	PART
cjal-3082	307	25	education	education	NOUN
cjal-3082	307	26	.	.	PUNCT
cjal-3082	308	1	[	[	X
cjal-3082	308	2	3:95	3:95	NUM
cjal-3082	308	3	enterprise	enterprise	NOUN
cjal-3082	308	4	income	income	NOUN
cjal-3082	308	5	tax	tax	NOUN
cjal-3082	308	6	of	of	ADP
cjal-3082	308	7	the	the	DET
cjal-3082	308	8	amount	amount	NOUN
cjal-3082	308	9	placed	place	VERB
cjal-3082	308	10	in	in	ADP
cjal-3082	308	11	the	the	DET
cjal-3082	308	12	production	production	NOUN
cjal-3082	308	13	development	development	NOUN
cjal-3082	308	14	fund	fund	NOUN
cjal-3082	308	15	,	,	PUNCT
cjal-3082	308	16	239,000	239,000	NUM
cjal-3082	308	17	rmb	rmb	NOUN
cjal-3082	308	18	(	(	PUNCT
cjal-3082	308	19	25	25	NUM
cjal-3082	308	20	%	%	NOUN
cjal-3082	308	21	)	)	PUNCT
cjal-3082	308	22	had	have	VERB
cjal-3082	308	23	to	to	PART
cjal-3082	308	24	be	be	AUX
cjal-3082	308	25	paid	pay	VERB
cjal-3082	308	26	to	to	ADP
cjal-3082	308	27	the	the	DET
cjal-3082	308	28	enterprise	enterprise	NOUN
cjal-3082	308	29	's	's	PART
cjal-3082	308	30	supervising	supervising	NOUN
cjal-3082	308	31	department	department	NOUN
cjal-3082	308	32	,	,	PUNCT
cjal-3082	308	33	145,000	145,000	NUM
cjal-3082	308	34	rmb	rmb	NOUN
cjal-3082	308	35	(	(	PUNCT
cjal-3082	308	36	15	15	NUM
cjal-3082	308	37	%	%	NOUN
cjal-3082	308	38	)	)	PUNCT
cjal-3082	308	39	to	to	ADP
cjal-3082	308	40	the	the	DET
cjal-3082	308	41	construction	construction	NOUN
cjal-3082	308	42	fund	fund	NOUN
cjal-3082	308	43	,	,	PUNCT
cjal-3082	308	44	and	and	CCONJ
cjal-3082	308	45	80,000rmb	80,000rmb	NUM
cjal-3082	308	46	(	(	PUNCT
cjal-3082	308	47	8	8	NUM
cjal-3082	308	48	%	%	NOUN
cjal-3082	308	49	)	)	PUNCT
cjal-3082	308	50	to	to	PART
cjal-3082	308	51	purchase	purchase	VERB
cjal-3082	308	52	state	state	NOUN
cjal-3082	308	53	treasury	treasury	NOUN
cjal-3082	308	54	bonds	bond	NOUN
cjal-3082	308	55	,	,	PUNCT
cjal-3082	308	56	leaving	leave	VERB
cjal-3082	308	57	approximately	approximately	ADV
cjal-3082	308	58	500,000	500,000	NUM
cjal-3082	308	59	rmb	rmb	NOUN
cjal-3082	308	60	(	(	PUNCT
cjal-3082	308	61	52	52	NUM
cjal-3082	308	62	%	%	NOUN
cjal-3082	308	63	)	)	PUNCT
cjal-3082	308	64	for	for	ADP
cjal-3082	308	65	use	use	NOUN
cjal-3082	308	66	by	by	ADP
cjal-3082	308	67	the	the	DET
cjal-3082	308	68	enterprise	enterprise	NOUN
cjal-3082	308	69	for	for	ADP
cjal-3082	308	70	new	new	ADJ
cjal-3082	308	71	capital	capital	NOUN
cjal-3082	308	72	investments	investment	NOUN
cjal-3082	308	73	.	.	PUNCT
cjal-3082	309	1	similarly	similarly	ADV
cjal-3082	309	2	,	,	PUNCT
cjal-3082	309	3	77,000	77,000	NUM
cjal-3082	309	4	rmb	rmb	NOUN
cjal-3082	309	5	(	(	PUNCT
cjal-3082	309	6	6	6	NUM
cjal-3082	309	7	%	%	NOUN
cjal-3082	309	8	)	)	PUNCT
cjal-3082	309	9	from	from	ADP
cjal-3082	309	10	the	the	DET
cjal-3082	309	11	welfare	welfare	NOUN
cjal-3082	309	12	fund	fund	NOUN
cjal-3082	309	13	was	be	AUX
cjal-3082	309	14	paid	pay	VERB
cjal-3082	309	15	to	to	ADP
cjal-3082	309	16	the	the	DET
cjal-3082	309	17	supervising	supervising	NOUN
cjal-3082	309	18	department	department	NOUN
cjal-3082	309	19	,	,	PUNCT
cjal-3082	309	20	and	and	CCONJ
cjal-3082	309	21	179,000	179,000	NUM
cjal-3082	309	22	rm1b	rm1b	NOUN
cjal-3082	309	23	(	(	PUNCT
cjal-3082	309	24	15	15	NUM
cjal-3082	309	25	%	%	NOUN
cjal-3082	309	26	)	)	PUNCT
cjal-3082	309	27	was	be	AUX
cjal-3082	309	28	paid	pay	VERB
cjal-3082	309	29	to	to	ADP
cjal-3082	309	30	the	the	DET
cjal-3082	309	31	construction	construction	NOUN
cjal-3082	309	32	fund	fund	NOUN
cjal-3082	309	33	,	,	PUNCT
cjal-3082	309	34	leaving	leave	VERB
cjal-3082	309	35	936,000	936,000	NUM
cjal-3082	309	36	rmb	rmb	NOUN
cjal-3082	309	37	(	(	PUNCT
cjal-3082	309	38	79	79	NUM
cjal-3082	309	39	%	%	NOUN
cjal-3082	309	40	)	)	PUNCT
cjal-3082	309	41	for	for	ADP
cjal-3082	309	42	use	use	NOUN
cjal-3082	309	43	by	by	ADP
cjal-3082	309	44	the	the	DET
cjal-3082	309	45	enterprise	enterprise	NOUN
cjal-3082	309	46	.	.	PUNCT
cjal-3082	310	1	finally	finally	ADV
cjal-3082	310	2	,	,	PUNCT
cjal-3082	310	3	with	with	ADP
cjal-3082	310	4	respect	respect	NOUN
cjal-3082	310	5	to	to	ADP
cjal-3082	310	6	the	the	DET
cjal-3082	310	7	employee	employee	NOUN
cjal-3082	310	8	bonus	bonus	NOUN
cjal-3082	310	9	fund	fund	NOUN
cjal-3082	310	10	,	,	PUNCT
cjal-3082	310	11	72,000	72,000	NUM
cjal-3082	310	12	rmb	rmb	NOUN
cjal-3082	310	13	(	(	PUNCT
cjal-3082	310	14	7	7	NUM
cjal-3082	310	15	%	%	NOUN
cjal-3082	310	16	)	)	PUNCT
cjal-3082	310	17	was	be	AUX
cjal-3082	310	18	paid	pay	VERB
cjal-3082	310	19	to	to	ADP
cjal-3082	310	20	the	the	DET
cjal-3082	310	21	supervising	supervising	NOUN
cjal-3082	310	22	department	department	NOUN
cjal-3082	310	23	,	,	PUNCT
cjal-3082	310	24	and	and	CCONJ
cjal-3082	310	25	155,000	155,000	NUM
cjal-3082	310	26	rmb	rmb	NOUN
cjal-3082	310	27	(	(	PUNCT
cjal-3082	310	28	15	15	NUM
cjal-3082	310	29	%	%	NOUN
cjal-3082	310	30	)	)	PUNCT
cjal-3082	310	31	was	be	AUX
cjal-3082	310	32	paid	pay	VERB
cjal-3082	310	33	to	to	ADP
cjal-3082	310	34	the	the	DET
cjal-3082	310	35	construction	construction	NOUN
cjal-3082	310	36	fund	fund	NOUN
cjal-3082	310	37	.	.	PUNCT
cjal-3082	311	1	in	in	ADP
cjal-3082	311	2	addition	addition	NOUN
cjal-3082	311	3	to	to	ADP
cjal-3082	311	4	the	the	DET
cjal-3082	311	5	profits	profit	NOUN
cjal-3082	311	6	retained	retain	VERB
cjal-3082	311	7	in	in	ADP
cjal-3082	311	8	production	production	NOUN
cjal-3082	311	9	development	development	NOUN
cjal-3082	311	10	funds	fund	NOUN
cjal-3082	311	11	,	,	PUNCT
cjal-3082	311	12	for	for	ADP
cjal-3082	311	13	purposes	purpose	NOUN
cjal-3082	311	14	of	of	ADP
cjal-3082	311	15	minor	minor	ADJ
cjal-3082	311	16	capital	capital	NOUN
cjal-3082	311	17	investment	investment	NOUN
cjal-3082	311	18	and	and	CCONJ
cjal-3082	311	19	renovation	renovation	NOUN
cjal-3082	311	20	,	,	PUNCT
cjal-3082	311	21	a	a	DET
cjal-3082	311	22	state	state	NOUN
cjal-3082	311	23	-	-	PUNCT
cjal-3082	311	24	owned	own	VERB
cjal-3082	311	25	enterprise	enterprise	NOUN
cjal-3082	311	26	may	may	AUX
cjal-3082	311	27	also	also	ADV
cjal-3082	311	28	utilize	utilize	VERB
cjal-3082	311	29	a	a	DET
cjal-3082	311	30	separate	separate	ADJ
cjal-3082	311	31	depreciation	depreciation	NOUN
cjal-3082	311	32	fund.71	fund.71	NOUN
cjal-3082	311	33	unlike	unlike	ADP
cjal-3082	311	34	in	in	ADP
cjal-3082	311	35	american	american	ADJ
cjal-3082	311	36	tax	tax	NOUN
cjal-3082	311	37	accounting	accounting	NOUN
cjal-3082	311	38	,	,	PUNCT
cjal-3082	311	39	where	where	SCONJ
cjal-3082	311	40	depreciation	depreciation	NOUN
cjal-3082	311	41	deductions	deduction	NOUN
cjal-3082	311	42	only	only	ADV
cjal-3082	311	43	reduce	reduce	VERB
cjal-3082	311	44	the	the	DET
cjal-3082	311	45	taxable	taxable	ADJ
cjal-3082	311	46	income	income	NOUN
cjal-3082	311	47	of	of	ADP
cjal-3082	311	48	a	a	DET
cjal-3082	311	49	company	company	NOUN
cjal-3082	311	50	,	,	PUNCT
cjal-3082	311	51	state	state	NOUN
cjal-3082	311	52	-	-	PUNCT
cjal-3082	311	53	owned	own	VERB
cjal-3082	311	54	enterprises	enterprise	NOUN
cjal-3082	311	55	in	in	ADP
cjal-3082	311	56	china	china	PROPN
cjal-3082	311	57	must	must	AUX
cjal-3082	311	58	also	also	ADV
cjal-3082	311	59	set	set	VERB
cjal-3082	311	60	aside	aside	ADV
cjal-3082	311	61	in	in	ADP
cjal-3082	311	62	a	a	DET
cjal-3082	311	63	separate	separate	ADJ
cjal-3082	311	64	depreciation	depreciation	NOUN
cjal-3082	311	65	fund	fund	NOUN
cjal-3082	311	66	an	an	DET
cjal-3082	311	67	amount	amount	NOUN
cjal-3082	311	68	equivalent	equivalent	ADJ
cjal-3082	311	69	to	to	ADP
cjal-3082	311	70	that	that	PRON
cjal-3082	311	71	which	which	PRON
cjal-3082	311	72	is	be	AUX
cjal-3082	311	73	deducted	deduct	VERB
cjal-3082	311	74	for	for	ADP
cjal-3082	311	75	depreciation	depreciation	NOUN
cjal-3082	311	76	.	.	PUNCT
cjal-3082	312	1	in	in	ADP
cjal-3082	312	2	the	the	DET
cjal-3082	312	3	1985	1985	NUM
cjal-3082	312	4	fiscal	fiscal	ADJ
cjal-3082	312	5	year	year	NOUN
cjal-3082	312	6	,	,	PUNCT
cjal-3082	312	7	the	the	DET
cjal-3082	312	8	fixed	fix	VERB
cjal-3082	312	9	assets	asset	NOUN
cjal-3082	312	10	of	of	ADP
cjal-3082	312	11	the	the	DET
cjal-3082	312	12	enterprise	enterprise	NOUN
cjal-3082	312	13	studied	study	VERB
cjal-3082	312	14	generated	generate	VERB
cjal-3082	312	15	approximately	approximately	ADV
cjal-3082	312	16	1.014	1.014	NUM
cjal-3082	312	17	million	million	NUM
cjal-3082	312	18	rmb	rmb	NOUN
cjal-3082	312	19	of	of	ADP
cjal-3082	312	20	depreciation	depreciation	NOUN
cjal-3082	312	21	funds	fund	NOUN
cjal-3082	312	22	.	.	PUNCT
cjal-3082	313	1	of	of	ADP
cjal-3082	313	2	this	this	DET
cjal-3082	313	3	amount	amount	NOUN
cjal-3082	313	4	,	,	PUNCT
cjal-3082	313	5	it	it	PRON
cjal-3082	313	6	paid	pay	VERB
cjal-3082	313	7	267,000	267,000	NUM
cjal-3082	313	8	rmb	rmb	NOUN
cjal-3082	313	9	(	(	PUNCT
cjal-3082	313	10	26	26	NUM
cjal-3082	313	11	%	%	NOUN
cjal-3082	313	12	)	)	PUNCT
cjal-3082	313	13	to	to	ADP
cjal-3082	313	14	its	its	PRON
cjal-3082	313	15	supervising	supervising	NOUN
cjal-3082	313	16	department	department	NOUN
cjal-3082	313	17	and	and	CCONJ
cjal-3082	313	18	156,000	156,000	NUM
cjal-3082	313	19	rmb	rmb	NOUN
cjal-3082	313	20	(	(	PUNCT
cjal-3082	313	21	15	15	NUM
cjal-3082	313	22	%	%	NOUN
cjal-3082	313	23	)	)	PUNCT
cjal-3082	313	24	to	to	ADP
cjal-3082	313	25	the	the	DET
cjal-3082	313	26	construction	construction	NOUN
cjal-3082	313	27	fund	fund	NOUN
cjal-3082	313	28	.	.	PUNCT
cjal-3082	314	1	the	the	DET
cjal-3082	314	2	remainder	remainder	NOUN
cjal-3082	314	3	was	be	AUX
cjal-3082	314	4	left	leave	VERB
cjal-3082	314	5	to	to	ADP
cjal-3082	314	6	the	the	DET
cjal-3082	314	7	enterprise	enterprise	NOUN
cjal-3082	314	8	for	for	ADP
cjal-3082	314	9	minor	minor	ADJ
cjal-3082	314	10	capital	capital	NOUN
cjal-3082	314	11	investment	investment	NOUN
cjal-3082	314	12	and	and	CCONJ
cjal-3082	314	13	renovation	renovation	NOUN
cjal-3082	314	14	.	.	PUNCT
cjal-3082	315	1	72	72	NUM
cjal-3082	315	2	iii	iii	NOUN
cjal-3082	315	3	.	.	PUNCT
cjal-3082	315	4	evaluation	evaluation	NOUN
cjal-3082	315	5	of	of	ADP
cjal-3082	315	6	china	china	PROPN
cjal-3082	315	7	's	's	PART
cjal-3082	315	8	state	state	NOUN
cjal-3082	315	9	-	-	PUNCT
cjal-3082	315	10	ovned	ovne	VERB
cjal-3082	315	11	enterprise	enterprise	NOUN
cjal-3082	315	12	income	income	NOUN
cjal-3082	315	13	tax	tax	NOUN
cjal-3082	315	14	system	system	NOUN
cjal-3082	315	15	one	one	NUM
cjal-3082	315	16	of	of	ADP
cjal-3082	315	17	china	china	PROPN
cjal-3082	315	18	's	's	PART
cjal-3082	315	19	primary	primary	ADJ
cjal-3082	315	20	purposes	purpose	NOUN
cjal-3082	315	21	in	in	ADP
cjal-3082	315	22	adopting	adopt	VERB
cjal-3082	315	23	the	the	DET
cjal-3082	315	24	conversion	conversion	NOUN
cjal-3082	315	25	to	to	ADP
cjal-3082	315	26	the	the	DET
cjal-3082	315	27	income	income	NOUN
cjal-3082	315	28	tax	tax	NOUN
cjal-3082	315	29	system	system	NOUN
cjal-3082	315	30	for	for	ADP
cjal-3082	315	31	state	state	NOUN
cjal-3082	315	32	-	-	PUNCT
cjal-3082	315	33	owned	own	VERB
cjal-3082	315	34	enterprises	enterprise	NOUN
cjal-3082	315	35	was	be	AUX
cjal-3082	315	36	to	to	PART
cjal-3082	315	37	increase	increase	VERB
cjal-3082	315	38	the	the	DET
cjal-3082	315	39	proportion	proportion	NOUN
cjal-3082	315	40	and	and	CCONJ
cjal-3082	315	41	amount	amount	NOUN
cjal-3082	315	42	of	of	ADP
cjal-3082	315	43	government	government	NOUN
cjal-3082	315	44	revenues	revenue	NOUN
cjal-3082	315	45	derived	derive	VERB
cjal-3082	315	46	from	from	ADP
cjal-3082	315	47	stateowned	stateowne	VERB
cjal-3082	315	48	enterprises	enterprise	NOUN
cjal-3082	315	49	.	.	PUNCT
cjal-3082	316	1	in	in	ADP
cjal-3082	316	2	the	the	DET
cjal-3082	316	3	first	first	ADJ
cjal-3082	316	4	two	two	NUM
cjal-3082	316	5	years	year	NOUN
cjal-3082	316	6	of	of	ADP
cjal-3082	316	7	the	the	DET
cjal-3082	316	8	conversion	conversion	NOUN
cjal-3082	316	9	,	,	PUNCT
cjal-3082	316	10	however	however	ADV
cjal-3082	316	11	,	,	PUNCT
cjal-3082	316	12	this	this	DET
cjal-3082	316	13	goal	goal	NOUN
cjal-3082	316	14	was	be	AUX
cjal-3082	316	15	only	only	ADV
cjal-3082	316	16	partially	partially	ADV
cjal-3082	316	17	realized	realize	VERB
cjal-3082	316	18	.	.	PUNCT
cjal-3082	317	1	in	in	ADP
cjal-3082	317	2	1986	1986	NUM
cjal-3082	317	3	,	,	PUNCT
cjal-3082	317	4	for	for	ADP
cjal-3082	317	5	example	example	NOUN
cjal-3082	317	6	,	,	PUNCT
cjal-3082	317	7	although	although	SCONJ
cjal-3082	317	8	the	the	DET
cjal-3082	317	9	turnover	turnover	NOUN
cjal-3082	317	10	tax	tax	NOUN
cjal-3082	317	11	,	,	PUNCT
cjal-3082	317	12	soeit	soeit	NOUN
cjal-3082	317	13	,	,	PUNCT
cjal-3082	317	14	and	and	CCONJ
cjal-3082	317	15	soeat	soeat	ADJ
cjal-3082	317	16	revenues	revenue	NOUN
cjal-3082	317	17	reached	reach	VERB
cjal-3082	317	18	the	the	DET
cjal-3082	317	19	targets	target	NOUN
cjal-3082	317	20	set	set	VERB
cjal-3082	317	21	forth	forth	ADP
cjal-3082	317	22	in	in	ADP
cjal-3082	317	23	the	the	DET
cjal-3082	317	24	state	state	NOUN
cjal-3082	317	25	budget	budget	NOUN
cjal-3082	317	26	,	,	PUNCT
cjal-3082	317	27	and	and	CCONJ
cjal-3082	317	28	although	although	SCONJ
cjal-3082	317	29	overall	overall	ADJ
cjal-3082	317	30	state	state	NOUN
cjal-3082	317	31	revenues73	revenues73	NOUN
cjal-3082	317	32	71	71	NUM
cjal-3082	317	33	.	.	PUNCT
cjal-3082	317	34	guoying	guoye	VERB
cjal-3082	317	35	qiye	qiye	NOUN
cjal-3082	317	36	guding	gude	VERB
cjal-3082	317	37	zichan	zichan	PROPN
cjal-3082	317	38	zhejiu	zhejiu	NOUN
cjal-3082	317	39	shixing	shixing	NOUN
cjal-3082	317	40	tiaoli	tiaoli	NOUN
cjal-3082	317	41	(	(	PUNCT
cjal-3082	317	42	trial	trial	NOUN
cjal-3082	317	43	regulations	regulation	NOUN
cjal-3082	317	44	on	on	ADP
cjal-3082	317	45	depreciation	depreciation	NOUN
cjal-3082	317	46	of	of	ADP
cjal-3082	317	47	state	state	NOUN
cjal-3082	317	48	-	-	PUNCT
cjal-3082	317	49	owned	own	VERB
cjal-3082	317	50	enterprise	enterprise	NOUN
cjal-3082	317	51	fixed	fix	VERB
cjal-3082	317	52	assets	asset	NOUN
cjal-3082	317	53	)	)	PUNCT
cjal-3082	317	54	(	(	PUNCT
cjal-3082	317	55	promulgated	promulgate	VERB
cjal-3082	317	56	apr	apr	PROPN
cjal-3082	317	57	.	.	PROPN
cjal-3082	317	58	26	26	NUM
cjal-3082	317	59	,	,	PUNCT
cjal-3082	317	60	1985	1985	NUM
cjal-3082	317	61	)	)	PUNCT
cjal-3082	317	62	,	,	PUNCT
cjal-3082	317	63	in	in	ADP
cjal-3082	317	64	current	current	ADJ
cjal-3082	317	65	law	law	NOUN
cjal-3082	317	66	collection	collection	NOUN
cjal-3082	317	67	,	,	PUNCT
cjal-3082	317	68	supra	supra	PROPN
cjal-3082	317	69	note	note	NOUN
cjal-3082	317	70	3	3	NUM
cjal-3082	317	71	,	,	PUNCT
cjal-3082	317	72	art	art	NOUN
cjal-3082	317	73	.	.	PUNCT
cjal-3082	318	1	20	20	NUM
cjal-3082	318	2	,	,	PUNCT
cjal-3082	318	3	at	at	ADP
cjal-3082	318	4	91	91	NUM
cjal-3082	318	5	;	;	PUNCT
cjal-3082	318	6	howard	howard	PROPN
cjal-3082	318	7	chao	chao	PROPN
cjal-3082	318	8	&	&	CCONJ
cjal-3082	318	9	yang	yang	PROPN
cjal-3082	318	10	xiaoping	xiaoping	PROPN
cjal-3082	318	11	,	,	PUNCT
cjal-3082	318	12	the	the	DET
cjal-3082	318	13	reform	reform	NOUN
cjal-3082	318	14	of	of	ADP
cjal-3082	318	15	the	the	DET
cjal-3082	318	16	chinese	chinese	ADJ
cjal-3082	318	17	system	system	NOUN
cjal-3082	318	18	of	of	ADP
cjal-3082	318	19	enterprise	enterprise	NOUN
cjal-3082	318	20	ownership	ownership	NOUN
cjal-3082	318	21	,	,	PUNCT
cjal-3082	318	22	23	23	NUM
cjal-3082	318	23	stan	stan	NOUN
cjal-3082	318	24	.	.	PUNCT
cjal-3082	319	1	int'l	int'l	PROPN
cjal-3082	319	2	l	l	PROPN
cjal-3082	319	3	..	..	PUNCT
cjal-3082	319	4	374	374	NUM
cjal-3082	319	5	(	(	PUNCT
cjal-3082	319	6	1987	1987	NUM
cjal-3082	319	7	)	)	PUNCT
cjal-3082	319	8	.	.	PUNCT
cjal-3082	320	1	72	72	NUM
cjal-3082	320	2	.	.	PUNCT
cjal-3082	321	1	interview	interview	NOUN
cjal-3082	321	2	with	with	ADP
cjal-3082	321	3	director	director	NOUN
cjal-3082	321	4	of	of	ADP
cjal-3082	321	5	a	a	DET
cjal-3082	321	6	state	state	NOUN
cjal-3082	321	7	-	-	PUNCT
cjal-3082	321	8	owned	own	VERB
cjal-3082	321	9	enterprise	enterprise	NOUN
cjal-3082	321	10	in	in	ADP
cjal-3082	321	11	shanghai	shanghai	PROPN
cjal-3082	321	12	(	(	PUNCT
cjal-3082	321	13	june	june	PROPN
cjal-3082	321	14	,	,	PUNCT
cjal-3082	321	15	1986	1986	NUM
cjal-3082	321	16	)	)	PUNCT
cjal-3082	321	17	.	.	PUNCT
cjal-3082	322	1	73	73	NUM
cjal-3082	322	2	.	.	PUNCT
cjal-3082	323	1	in	in	ADP
cjal-3082	323	2	china	china	PROPN
cjal-3082	323	3	,	,	PUNCT
cjal-3082	323	4	approximately	approximately	ADV
cjal-3082	323	5	90	90	NUM
cjal-3082	323	6	percent	percent	NOUN
cjal-3082	323	7	of	of	ADP
cjal-3082	323	8	state	state	NOUN
cjal-3082	323	9	revenue	revenue	NOUN
cjal-3082	323	10	comes	come	VERB
cjal-3082	323	11	from	from	ADP
cjal-3082	323	12	taxes	taxis	NOUN
cjal-3082	323	13	.	.	PUNCT
cjal-3082	324	1	see	see	VERB
cjal-3082	324	2	hu	hu	PROPN
cjal-3082	324	3	&	&	CCONJ
cjal-3082	324	4	dong	dong	PROPN
cjal-3082	324	5	,	,	PUNCT
cjal-3082	324	6	supra	supra	PROPN
cjal-3082	324	7	note	note	NOUN
cjal-3082	324	8	2	2	NUM
cjal-3082	324	9	,	,	PUNCT
cjal-3082	324	10	at	at	ADP
cjal-3082	324	11	53	53	NUM
cjal-3082	324	12	.	.	PUNCT
cjal-3082	325	1	of	of	ADP
cjal-3082	325	2	this	this	DET
cjal-3082	325	3	90	90	NUM
cjal-3082	325	4	percent	percent	NOUN
cjal-3082	325	5	,	,	PUNCT
cjal-3082	325	6	over	over	ADP
cjal-3082	325	7	50	50	NUM
cjal-3082	325	8	percent	percent	NOUN
cjal-3082	325	9	is	be	AUX
cjal-3082	325	10	from	from	ADP
cjal-3082	325	11	the	the	DET
cjal-3082	325	12	turnover	turnover	NOUN
cjal-3082	325	13	tax	tax	NOUN
cjal-3082	325	14	paid	pay	VERB
cjal-3082	325	15	by	by	ADP
cjal-3082	325	16	state	state	NOUN
cjal-3082	325	17	-	-	PUNCT
cjal-3082	325	18	owned	own	VERB
cjal-3082	325	19	enterprises	enterprise	NOUN
cjal-3082	325	20	.	.	PUNCT
cjal-3082	326	1	of	of	ADP
cjal-3082	326	2	the	the	DET
cjal-3082	326	3	remaining	remain	VERB
cjal-3082	326	4	40	40	NUM
cjal-3082	326	5	percent	percent	NOUN
cjal-3082	326	6	,	,	PUNCT
cjal-3082	326	7	approximately	approximately	ADV
cjal-3082	326	8	35	35	NUM
cjal-3082	326	9	percent	percent	NOUN
cjal-3082	326	10	comes	come	VERB
cjal-3082	326	11	from	from	ADP
cjal-3082	326	12	soeit	soeit	NOUN
cjal-3082	326	13	and	and	CCONJ
cjal-3082	326	14	soeat	soeat	NOUN
cjal-3082	326	15	.	.	PUNCT
cjal-3082	327	1	only	only	ADV
cjal-3082	327	2	5	5	NUM
cjal-3082	327	3	to	to	PART
cjal-3082	327	4	6	6	NUM
cjal-3082	327	5	percent	percent	NOUN
cjal-3082	327	6	comes	come	VERB
cjal-3082	327	7	from	from	ADP
cjal-3082	327	8	other	other	ADJ
cjal-3082	327	9	taxes	taxis	NOUN
cjal-3082	327	10	.	.	PUNCT
cjal-3082	328	1	see	see	VERB
cjal-3082	328	2	generally	generally	ADV
cjal-3082	328	3	people	people	NOUN
cjal-3082	328	4	's	's	PART
cjal-3082	328	5	republic	republic	NOUN
cjal-3082	328	6	of	of	ADP
cjal-3082	328	7	china	china	PROPN
cjal-3082	328	8	yearbook	yearbook	PROPN
cjal-3082	328	9	,	,	PUNCT
cjal-3082	328	10	1987	1987	NUM
cjal-3082	328	11	285	285	NUM
cjal-3082	328	12	(	(	PUNCT
cjal-3082	328	13	1987	1987	NUM
cjal-3082	328	14	)	)	PUNCT
cjal-3082	328	15	.	.	PUNCT
cjal-3082	329	1	1989	1989	NUM
cjal-3082	329	2	]	]	PUNCT
cjal-3082	329	3	journal	journal	NOUN
cjal-3082	329	4	of	of	ADP
cjal-3082	329	5	chinese	chinese	ADJ
cjal-3082	329	6	law	law	NOUN
cjal-3082	329	7	increased	increase	VERB
cjal-3082	329	8	by	by	ADP
cjal-3082	329	9	5.8	5.8	NUM
cjal-3082	329	10	percent	percent	NOUN
cjal-3082	329	11	over	over	ADP
cjal-3082	329	12	the	the	DET
cjal-3082	329	13	previous	previous	ADJ
cjal-3082	329	14	year	year	NOUN
cjal-3082	329	15	,	,	PUNCT
cjal-3082	329	16	the	the	DET
cjal-3082	329	17	growth	growth	NOUN
cjal-3082	329	18	rate	rate	NOUN
cjal-3082	329	19	of	of	ADP
cjal-3082	329	20	state	state	NOUN
cjal-3082	329	21	revenues	revenue	NOUN
cjal-3082	329	22	was	be	AUX
cjal-3082	329	23	substantially	substantially	ADV
cjal-3082	329	24	less	less	ADJ
cjal-3082	329	25	than	than	ADP
cjal-3082	329	26	that	that	PRON
cjal-3082	329	27	of	of	ADP
cjal-3082	329	28	state	state	NOUN
cjal-3082	329	29	expenditures	expenditure	NOUN
cjal-3082	329	30	and	and	CCONJ
cjal-3082	329	31	the	the	DET
cjal-3082	329	32	overall	overall	ADJ
cjal-3082	329	33	economy	economy	NOUN
cjal-3082	329	34	.	.	PUNCT
cjal-3082	330	1	in	in	ADP
cjal-3082	330	2	1986	1986	NUM
cjal-3082	330	3	,	,	PUNCT
cjal-3082	330	4	the	the	DET
cjal-3082	330	5	increase	increase	NOUN
cjal-3082	330	6	in	in	ADP
cjal-3082	330	7	state	state	NOUN
cjal-3082	330	8	revenues	revenue	NOUN
cjal-3082	330	9	did	do	AUX
cjal-3082	330	10	not	not	PART
cjal-3082	330	11	keep	keep	VERB
cjal-3082	330	12	pace	pace	NOUN
cjal-3082	330	13	with	with	ADP
cjal-3082	330	14	the	the	DET
cjal-3082	330	15	national	national	ADJ
cjal-3082	330	16	industrial	industrial	ADJ
cjal-3082	330	17	output74	output74	NOUN
cjal-3082	330	18	increase	increase	NOUN
cjal-3082	330	19	of	of	ADP
cjal-3082	330	20	11	11	NUM
cjal-3082	330	21	percent	percent	NOUN
cjal-3082	330	22	.	.	PUNCT
cjal-3082	331	1	in	in	ADP
cjal-3082	331	2	addition	addition	NOUN
cjal-3082	331	3	,	,	PUNCT
cjal-3082	331	4	china	china	PROPN
cjal-3082	331	5	had	have	VERB
cjal-3082	331	6	a	a	DET
cjal-3082	331	7	budget	budget	NOUN
cjal-3082	331	8	deficit	deficit	NOUN
cjal-3082	331	9	of	of	ADP
cjal-3082	331	10	over	over	ADP
cjal-3082	331	11	7	7	NUM
cjal-3082	331	12	billion	billion	NUM
cjal-3082	331	13	rmb	rmb	NOUN
cjal-3082	331	14	even	even	ADV
cjal-3082	331	15	after	after	ADP
cjal-3082	331	16	reducing	reduce	VERB
cjal-3082	331	17	many	many	ADJ
cjal-3082	331	18	state	state	NOUN
cjal-3082	331	19	expenditures.75	expenditures.75	ADV
cjal-3082	331	20	the	the	DET
cjal-3082	331	21	second	second	ADJ
cjal-3082	331	22	purpose	purpose	NOUN
cjal-3082	331	23	of	of	ADP
cjal-3082	331	24	the	the	DET
cjal-3082	331	25	conversion	conversion	NOUN
cjal-3082	331	26	was	be	AUX
cjal-3082	331	27	to	to	PART
cjal-3082	331	28	provide	provide	VERB
cjal-3082	331	29	stateowned	stateowne	VERB
cjal-3082	331	30	enterprises	enterprise	NOUN
cjal-3082	331	31	with	with	ADP
cjal-3082	331	32	greater	great	ADJ
cjal-3082	331	33	financial	financial	ADJ
cjal-3082	331	34	autonomy	autonomy	NOUN
cjal-3082	331	35	.	.	PUNCT
cjal-3082	332	1	this	this	DET
cjal-3082	332	2	goal	goal	NOUN
cjal-3082	332	3	,	,	PUNCT
cjal-3082	332	4	however	however	ADV
cjal-3082	332	5	,	,	PUNCT
cjal-3082	332	6	was	be	AUX
cjal-3082	332	7	only	only	ADV
cjal-3082	332	8	partially	partially	ADV
cjal-3082	332	9	achieved	achieve	VERB
cjal-3082	332	10	.	.	PUNCT
cjal-3082	333	1	the	the	DET
cjal-3082	333	2	production	production	NOUN
cjal-3082	333	3	development	development	NOUN
cjal-3082	333	4	fund	fund	NOUN
cjal-3082	333	5	and	and	CCONJ
cjal-3082	333	6	depreciation	depreciation	NOUN
cjal-3082	333	7	fund	fund	NOUN
cjal-3082	333	8	could	could	AUX
cjal-3082	333	9	provide	provide	VERB
cjal-3082	333	10	state	state	NOUN
cjal-3082	333	11	-	-	PUNCT
cjal-3082	333	12	owned	own	VERB
cjal-3082	333	13	enterprises	enterprise	NOUN
cjal-3082	333	14	with	with	ADP
cjal-3082	333	15	relatively	relatively	ADV
cjal-3082	333	16	reliable	reliable	ADJ
cjal-3082	333	17	sources	source	NOUN
cjal-3082	333	18	of	of	ADP
cjal-3082	333	19	finance	finance	NOUN
cjal-3082	333	20	.	.	PUNCT
cjal-3082	334	1	nevertheless	nevertheless	ADV
cjal-3082	334	2	,	,	PUNCT
cjal-3082	334	3	after	after	SCONJ
cjal-3082	334	4	the	the	DET
cjal-3082	334	5	various	various	ADJ
cjal-3082	334	6	assessments	assessment	NOUN
cjal-3082	334	7	levied	levy	VERB
cjal-3082	334	8	on	on	ADP
cjal-3082	334	9	these	these	DET
cjal-3082	334	10	funds	fund	NOUN
cjal-3082	334	11	by	by	ADP
cjal-3082	334	12	government	government	NOUN
cjal-3082	334	13	departments	department	NOUN
cjal-3082	334	14	,	,	PUNCT
cjal-3082	334	15	most	most	ADJ
cjal-3082	334	16	state	state	NOUN
cjal-3082	334	17	-	-	PUNCT
cjal-3082	334	18	owned	own	VERB
cjal-3082	334	19	enterprises	enterprise	NOUN
cjal-3082	334	20	still	still	ADV
cjal-3082	334	21	lacked	lack	VERB
cjal-3082	334	22	sufficient	sufficient	ADJ
cjal-3082	334	23	funds	fund	NOUN
cjal-3082	334	24	to	to	PART
cjal-3082	334	25	meet	meet	VERB
cjal-3082	334	26	their	their	PRON
cjal-3082	334	27	renovation	renovation	NOUN
cjal-3082	334	28	and	and	CCONJ
cjal-3082	334	29	development	development	NOUN
cjal-3082	334	30	needs	need	NOUN
cjal-3082	334	31	.	.	PUNCT
cjal-3082	335	1	alternative	alternative	ADJ
cjal-3082	335	2	financing	financing	NOUN
cjal-3082	335	3	could	could	AUX
cjal-3082	335	4	be	be	AUX
cjal-3082	335	5	obtained	obtain	VERB
cjal-3082	335	6	through	through	ADP
cjal-3082	335	7	loans	loan	NOUN
cjal-3082	335	8	from	from	ADP
cjal-3082	335	9	state	state	NOUN
cjal-3082	335	10	banks	bank	NOUN
cjal-3082	335	11	and	and	CCONJ
cjal-3082	335	12	other	other	ADJ
cjal-3082	335	13	state	state	NOUN
cjal-3082	335	14	financial	financial	ADJ
cjal-3082	335	15	institutions	institution	NOUN
cjal-3082	335	16	.	.	PUNCT
cjal-3082	336	1	but	but	CCONJ
cjal-3082	336	2	these	these	DET
cjal-3082	336	3	sources	source	NOUN
cjal-3082	336	4	of	of	ADP
cjal-3082	336	5	financing	financing	NOUN
cjal-3082	336	6	have	have	AUX
cjal-3082	336	7	been	be	AUX
cjal-3082	336	8	less	less	ADV
cjal-3082	336	9	reliable	reliable	ADJ
cjal-3082	336	10	because	because	SCONJ
cjal-3082	336	11	china	china	PROPN
cjal-3082	336	12	uses	use	VERB
cjal-3082	336	13	state	state	NOUN
cjal-3082	336	14	financial	financial	ADJ
cjal-3082	336	15	institutions	institution	NOUN
cjal-3082	336	16	as	as	ADP
cjal-3082	336	17	government	government	NOUN
cjal-3082	336	18	macroeconomic	macroeconomic	ADJ
cjal-3082	336	19	policy	policy	NOUN
cjal-3082	336	20	instruments	instrument	NOUN
cjal-3082	336	21	.	.	PUNCT
cjal-3082	337	1	thus	thus	ADV
cjal-3082	337	2	,	,	PUNCT
cjal-3082	337	3	obtaining	obtain	VERB
cjal-3082	337	4	loans	loan	NOUN
cjal-3082	337	5	from	from	ADP
cjal-3082	337	6	state	state	NOUN
cjal-3082	337	7	financial	financial	ADJ
cjal-3082	337	8	institutions	institution	NOUN
cjal-3082	337	9	is	be	AUX
cjal-3082	337	10	dependent	dependent	ADJ
cjal-3082	337	11	upon	upon	SCONJ
cjal-3082	337	12	obtaining	obtain	VERB
cjal-3082	337	13	approval	approval	NOUN
cjal-3082	337	14	from	from	ADP
cjal-3082	337	15	government	government	NOUN
cjal-3082	337	16	supervising	supervising	NOUN
cjal-3082	337	17	departments	department	NOUN
cjal-3082	337	18	and	and	CCONJ
cjal-3082	337	19	planning	planning	NOUN
cjal-3082	337	20	commissions	commission	NOUN
cjal-3082	337	21	.	.	PUNCT
cjal-3082	338	1	76	76	NUM
cjal-3082	338	2	this	this	PRON
cjal-3082	338	3	is	be	AUX
cjal-3082	338	4	particularly	particularly	ADV
cjal-3082	338	5	true	true	ADJ
cjal-3082	338	6	for	for	ADP
cjal-3082	338	7	loans	loan	NOUN
cjal-3082	338	8	obtained	obtain	VERB
cjal-3082	338	9	for	for	ADP
cjal-3082	338	10	capital	capital	NOUN
cjal-3082	338	11	construction.7	construction.7	NOUN
cjal-3082	338	12	7	7	NUM
cjal-3082	338	13	thus	thus	ADV
cjal-3082	338	14	,	,	PUNCT
cjal-3082	338	15	government	government	NOUN
cjal-3082	338	16	departments	department	NOUN
cjal-3082	338	17	still	still	ADV
cjal-3082	338	18	retain	retain	VERB
cjal-3082	338	19	significant	significant	ADJ
cjal-3082	338	20	control	control	NOUN
cjal-3082	338	21	over	over	ADP
cjal-3082	338	22	the	the	DET
cjal-3082	338	23	financing	financing	NOUN
cjal-3082	338	24	of	of	ADP
cjal-3082	338	25	state	state	NOUN
cjal-3082	338	26	-	-	PUNCT
cjal-3082	338	27	owned	own	VERB
cjal-3082	338	28	enterprises	enterprise	NOUN
cjal-3082	338	29	.	.	PUNCT
cjal-3082	339	1	while	while	SCONJ
cjal-3082	339	2	china	china	PROPN
cjal-3082	339	3	is	be	AUX
cjal-3082	339	4	beginning	begin	VERB
cjal-3082	339	5	to	to	PART
cjal-3082	339	6	develop	develop	VERB
cjal-3082	339	7	alternative	alternative	ADJ
cjal-3082	339	8	sources	source	NOUN
cjal-3082	339	9	of	of	ADP
cjal-3082	339	10	financing	finance	VERB
cjal-3082	339	11	independent	independent	ADJ
cjal-3082	339	12	from	from	ADP
cjal-3082	339	13	the	the	DET
cjal-3082	339	14	state	state	NOUN
cjal-3082	339	15	,	,	PUNCT
cjal-3082	339	16	the	the	DET
cjal-3082	339	17	significance	significance	NOUN
cjal-3082	339	18	of	of	ADP
cjal-3082	339	19	these	these	DET
cjal-3082	339	20	alternatives	alternative	NOUN
cjal-3082	339	21	for	for	ADP
cjal-3082	339	22	state	state	NOUN
cjal-3082	339	23	-	-	PUNCT
cjal-3082	339	24	owned	own	VERB
cjal-3082	339	25	enterprises	enterprise	NOUN
cjal-3082	339	26	remains	remain	VERB
cjal-3082	339	27	rather	rather	ADV
cjal-3082	339	28	small	small	ADJ
cjal-3082	339	29	.	.	PUNCT
cjal-3082	340	1	china	china	PROPN
cjal-3082	340	2	has	have	AUX
cjal-3082	340	3	not	not	PART
cjal-3082	340	4	yet	yet	ADV
cjal-3082	340	5	developed	develop	VERB
cjal-3082	340	6	a	a	DET
cjal-3082	340	7	mature	mature	ADJ
cjal-3082	340	8	financial	financial	ADJ
cjal-3082	340	9	market	market	NOUN
cjal-3082	340	10	separate	separate	ADJ
cjal-3082	340	11	from	from	ADP
cjal-3082	340	12	the	the	DET
cjal-3082	340	13	government	government	NOUN
cjal-3082	340	14	.	.	PUNCT
cjal-3082	341	1	issuing	issue	VERB
cjal-3082	341	2	bonds	bond	NOUN
cjal-3082	341	3	is	be	AUX
cjal-3082	341	4	still	still	ADV
cjal-3082	341	5	unrealistic	unrealistic	ADJ
cjal-3082	341	6	for	for	ADP
cjal-3082	341	7	most	most	ADJ
cjal-3082	341	8	state	state	NOUN
cjal-3082	341	9	-	-	PUNCT
cjal-3082	341	10	owned	own	VERB
cjal-3082	341	11	enterprises	enterprise	NOUN
cjal-3082	341	12	,	,	PUNCT
cjal-3082	341	13	and	and	CCONJ
cjal-3082	341	14	public	public	ADJ
cjal-3082	341	15	issuance	issuance	NOUN
cjal-3082	341	16	of	of	ADP
cjal-3082	341	17	stock	stock	NOUN
cjal-3082	341	18	is	be	AUX
cjal-3082	341	19	still	still	ADV
cjal-3082	341	20	at	at	ADP
cjal-3082	341	21	the	the	DET
cjal-3082	341	22	experimental	experimental	ADJ
cjal-3082	341	23	stage	stage	NOUN
cjal-3082	341	24	and	and	CCONJ
cjal-3082	341	25	involves	involve	VERB
cjal-3082	341	26	only	only	ADV
cjal-3082	341	27	a	a	DET
cjal-3082	341	28	very	very	ADV
cjal-3082	341	29	few	few	ADJ
cjal-3082	341	30	state	state	NOUN
cjal-3082	341	31	-	-	PUNCT
cjal-3082	341	32	owned	own	VERB
cjal-3082	341	33	enterprises.78	enterprises.78	NOUN
cjal-3082	341	34	alternative	alternative	ADJ
cjal-3082	341	35	financing	financing	NOUN
cjal-3082	341	36	is	be	AUX
cjal-3082	341	37	also	also	ADV
cjal-3082	341	38	available	available	ADJ
cjal-3082	341	39	through	through	ADP
cjal-3082	341	40	the	the	DET
cjal-3082	341	41	establishment	establishment	NOUN
cjal-3082	341	42	74	74	NUM
cjal-3082	341	43	.	.	PUNCT
cjal-3082	342	1	chen	chen	PROPN
cjal-3082	342	2	xian	xian	PROPN
cjal-3082	342	3	,	,	PUNCT
cjal-3082	342	4	jihua	jihua	PROPN
cjal-3082	342	5	gongzuo	gongzuo	PROPN
cjal-3082	342	6	shouce	shouce	VERB
cjal-3082	342	7	(	(	PUNCT
cjal-3082	342	8	manual	manual	NOUN
cjal-3082	342	9	for	for	ADP
cjal-3082	342	10	planning	planning	NOUN
cjal-3082	342	11	work	work	NOUN
cjal-3082	342	12	)	)	PUNCT
cjal-3082	342	13	518	518	NUM
cjal-3082	342	14	(	(	PUNCT
cjal-3082	342	15	1985	1985	NUM
cjal-3082	342	16	)	)	PUNCT
cjal-3082	342	17	.	.	PUNCT
cjal-3082	343	1	total	total	ADJ
cjal-3082	343	2	value	value	NOUN
cjal-3082	343	3	of	of	ADP
cjal-3082	343	4	national	national	ADJ
cjal-3082	343	5	industrial	industrial	ADJ
cjal-3082	343	6	output	output	NOUN
cjal-3082	343	7	before	before	ADP
cjal-3082	343	8	the	the	DET
cjal-3082	343	9	cost	cost	NOUN
cjal-3082	343	10	deductions	deduction	NOUN
cjal-3082	343	11	.	.	PUNCT
cjal-3082	344	1	75	75	NUM
cjal-3082	344	2	.	.	PUNCT
cjal-3082	345	1	tian	tian	PROPN
cjal-3082	345	2	yinong	yinong	PROPN
cjal-3082	345	3	,	,	PUNCT
cjal-3082	345	4	guanyu	guanyu	PROPN
cjal-3082	345	5	1986	1986	NUM
cjal-3082	345	6	nian	nian	ADJ
cjal-3082	345	7	guojia	guojia	NOUN
cjal-3082	345	8	jiusuan	jiusuan	PROPN
cjal-3082	345	9	de	de	X
cjal-3082	345	10	baogao	baogao	X
cjal-3082	345	11	(	(	PUNCT
cjal-3082	345	12	report	report	NOUN
cjal-3082	345	13	on	on	ADP
cjal-3082	345	14	final	final	ADJ
cjal-3082	345	15	accounting	accounting	NOUN
cjal-3082	345	16	of	of	ADP
cjal-3082	345	17	the	the	DET
cjal-3082	345	18	state	state	NOUN
cjal-3082	345	19	budget	budget	NOUN
cjal-3082	345	20	of	of	ADP
cjal-3082	345	21	1986	1986	NUM
cjal-3082	345	22	fiscal	fiscal	ADJ
cjal-3082	345	23	year	year	NOUN
cjal-3082	345	24	)	)	PUNCT
cjal-3082	345	25	,	,	PUNCT
cjal-3082	345	26	8	8	NUM
cjal-3082	345	27	cai	cai	X
cjal-3082	345	28	zheng	zheng	PROPN
cjal-3082	345	29	1	1	NUM
cjal-3082	345	30	-	-	SYM
cjal-3082	345	31	3	3	NUM
cjal-3082	345	32	(	(	PUNCT
cjal-3082	345	33	1987	1987	NUM
cjal-3082	345	34	)	)	PUNCT
cjal-3082	345	35	.	.	PUNCT
cjal-3082	346	1	76	76	NUM
cjal-3082	346	2	.	.	PUNCT
cjal-3082	347	1	zhongguo	zhongguo	PROPN
cjal-3082	347	2	renmin	renmin	PROPN
cjal-3082	347	3	yinhang	yinhang	PROPN
cjal-3082	347	4	fafang	fafang	PROPN
cjal-3082	347	5	qinggong	qinggong	PROPN
cjal-3082	347	6	fanzhi	fanzhi	PROPN
cjal-3082	347	7	gongye	gongye	PROPN
cjal-3082	347	8	zhong	zhong	PROPN
cjal-3082	347	9	duanqi	duanqi	PROPN
cjal-3082	347	10	zhuanxiang	zhuanxiang	PROPN
cjal-3082	347	11	daikuan	daikuan	PROPN
cjal-3082	347	12	shixing	shixe	VERB
cjal-3082	347	13	banfa	banfa	NOUN
cjal-3082	347	14	(	(	PUNCT
cjal-3082	347	15	trial	trial	NOUN
cjal-3082	347	16	methods	method	NOUN
cjal-3082	347	17	of	of	ADP
cjal-3082	347	18	the	the	DET
cjal-3082	347	19	people	people	NOUN
cjal-3082	347	20	's	's	PART
cjal-3082	347	21	bank	bank	PROPN
cjal-3082	347	22	of	of	ADP
cjal-3082	347	23	china	china	PROPN
cjal-3082	347	24	on	on	ADP
cjal-3082	347	25	short	short	ADJ
cjal-3082	347	26	and	and	CCONJ
cjal-3082	347	27	medium	medium	ADJ
cjal-3082	347	28	-	-	PUNCT
cjal-3082	347	29	term	term	NOUN
cjal-3082	347	30	special	special	ADJ
cjal-3082	347	31	project	project	NOUN
cjal-3082	347	32	loans	loan	NOUN
cjal-3082	347	33	applying	apply	VERB
cjal-3082	347	34	to	to	ADP
cjal-3082	347	35	light	light	ADJ
cjal-3082	347	36	industries	industry	NOUN
cjal-3082	347	37	and	and	CCONJ
cjal-3082	347	38	taxable	taxable	ADJ
cjal-3082	347	39	industries	industry	NOUN
cjal-3082	347	40	)	)	PUNCT
cjal-3082	347	41	arts	art	NOUN
cjal-3082	347	42	.	.	PUNCT
cjal-3082	348	1	8	8	NUM
cjal-3082	348	2	-	-	SYM
cjal-3082	348	3	10	10	NUM
cjal-3082	348	4	(	(	PUNCT
cjal-3082	348	5	promulgated	promulgate	VERB
cjal-3082	348	6	jan	jan	PROPN
cjal-3082	348	7	.	.	PROPN
cjal-3082	348	8	14	14	NUM
cjal-3082	348	9	,	,	PUNCT
cjal-3082	348	10	1980	1980	NUM
cjal-3082	348	11	)	)	PUNCT
cjal-3082	348	12	,	,	PUNCT
cjal-3082	348	13	in	in	ADP
cjal-3082	348	14	current	current	ADJ
cjal-3082	348	15	law	law	NOUN
cjal-3082	348	16	collection	collection	NOUN
cjal-3082	348	17	at	at	ADP
cjal-3082	348	18	285	285	NUM
cjal-3082	348	19	-	-	SYM
cjal-3082	348	20	286	286	NUM
cjal-3082	348	21	.	.	PUNCT
cjal-3082	349	1	77	77	NUM
cjal-3082	349	2	.	.	PUNCT
cjal-3082	350	1	jiben	jiben	PROPN
cjal-3082	350	2	jianshe	jianshe	PROPN
cjal-3082	350	3	daikuan	daikuan	PROPN
cjal-3082	350	4	shixing	shixing	NOUN
cjal-3082	350	5	tiaoli	tiaoli	NOUN
cjal-3082	350	6	(	(	PUNCT
cjal-3082	350	7	trial	trial	NOUN
cjal-3082	350	8	regulations	regulation	NOUN
cjal-3082	350	9	on	on	ADP
cjal-3082	350	10	capital	capital	NOUN
cjal-3082	350	11	construction	construction	NOUN
cjal-3082	350	12	project	project	NOUN
cjal-3082	350	13	loans	loan	NOUN
cjal-3082	350	14	)	)	PUNCT
cjal-3082	350	15	art	art	NOUN
cjal-3082	350	16	.	.	PUNCT
cjal-3082	351	1	4	4	NUM
cjal-3082	351	2	(	(	PUNCT
cjal-3082	351	3	promulgated	promulgate	VERB
cjal-3082	351	4	aug	aug	PROPN
cjal-3082	351	5	.	.	PROPN
cjal-3082	351	6	28	28	NUM
cjal-3082	351	7	,	,	PUNCT
cjal-3082	351	8	1979	1979	NUM
cjal-3082	351	9	)	)	PUNCT
cjal-3082	351	10	,	,	PUNCT
cjal-3082	351	11	in	in	ADP
cjal-3082	351	12	current	current	ADJ
cjal-3082	351	13	law	law	NOUN
cjal-3082	351	14	collection	collection	NOUN
cjal-3082	351	15	,	,	PUNCT
cjal-3082	351	16	supra	supra	PROPN
cjal-3082	351	17	note	note	NOUN
cjal-3082	351	18	3	3	NUM
cjal-3082	351	19	,	,	PUNCT
cjal-3082	351	20	at	at	ADP
cjal-3082	351	21	270	270	NUM
cjal-3082	351	22	.	.	PUNCT
cjal-3082	352	1	78	78	NUM
cjal-3082	352	2	.	.	PUNCT
cjal-3082	353	1	see	see	VERB
cjal-3082	353	2	generally	generally	ADV
cjal-3082	353	3	liu	liu	PROPN
cjal-3082	353	4	hongru	hongru	PROPN
cjal-3082	353	5	,	,	PUNCT
cjal-3082	353	6	developments	development	NOUN
cjal-3082	353	7	in	in	ADP
cjal-3082	353	8	the	the	DET
cjal-3082	353	9	reform	reform	NOUN
cjal-3082	353	10	of	of	ADP
cjal-3082	353	11	china	china	PROPN
cjal-3082	353	12	's	's	PART
cjal-3082	353	13	banking	banking	NOUN
cjal-3082	353	14	and	and	CCONJ
cjal-3082	353	15	financial	financial	ADJ
cjal-3082	353	16	systems	system	NOUN
cjal-3082	353	17	,	,	PUNCT
cjal-3082	353	18	2	2	NUM
cjal-3082	353	19	j.	j.	PROPN
cjal-3082	353	20	chinese	chinese	PROPN
cjal-3082	353	21	l.	l.	PROPN
cjal-3082	353	22	348	348	NUM
cjal-3082	353	23	-	-	SYM
cjal-3082	353	24	352	352	NUM
cjal-3082	353	25	(	(	PUNCT
cjal-3082	353	26	1988	1988	NUM
cjal-3082	353	27	)	)	PUNCT
cjal-3082	353	28	.	.	PUNCT
cjal-3082	354	1	[	[	X
cjal-3082	354	2	3:95	3:95	NUM
cjal-3082	354	3	enterprise	enterprise	NOUN
cjal-3082	354	4	income	income	NOUN
cjal-3082	354	5	tx	tx	NOUN
cjal-3082	354	6	of	of	ADP
cjal-3082	354	7	a	a	DET
cjal-3082	354	8	joint	joint	ADJ
cjal-3082	354	9	venture	venture	NOUN
cjal-3082	354	10	with	with	ADP
cjal-3082	354	11	another	another	DET
cjal-3082	354	12	entity	entity	NOUN
cjal-3082	354	13	.	.	PUNCT
cjal-3082	355	1	under	under	ADP
cjal-3082	355	2	a	a	DET
cjal-3082	355	3	joint	joint	ADJ
cjal-3082	355	4	venture	venture	NOUN
cjal-3082	355	5	arrangement	arrangement	NOUN
cjal-3082	355	6	,	,	PUNCT
cjal-3082	355	7	an	an	DET
cjal-3082	355	8	enterprise	enterprise	NOUN
cjal-3082	355	9	short	short	ADJ
cjal-3082	355	10	on	on	ADP
cjal-3082	355	11	cash	cash	NOUN
cjal-3082	355	12	may	may	AUX
cjal-3082	355	13	make	make	VERB
cjal-3082	355	14	in	in	ADP
cjal-3082	355	15	-	-	PUNCT
cjal-3082	355	16	kind	kind	NOUN
cjal-3082	355	17	capital	capital	NOUN
cjal-3082	355	18	contributions	contribution	NOUN
cjal-3082	355	19	of	of	ADP
cjal-3082	355	20	technology	technology	NOUN
cjal-3082	355	21	,	,	PUNCT
cjal-3082	355	22	land	land	NOUN
cjal-3082	355	23	use	use	NOUN
cjal-3082	355	24	,	,	PUNCT
cjal-3082	355	25	labor	labor	NOUN
cjal-3082	355	26	,	,	PUNCT
cjal-3082	355	27	or	or	CCONJ
cjal-3082	355	28	equipment.7	equipment.7	X
cjal-3082	355	29	9	9	NUM
cjal-3082	355	30	although	although	SCONJ
cjal-3082	355	31	joint	joint	ADJ
cjal-3082	355	32	ventures	venture	NOUN
cjal-3082	355	33	are	be	AUX
cjal-3082	355	34	becoming	become	VERB
cjal-3082	355	35	increasingly	increasingly	ADV
cjal-3082	355	36	common	common	ADJ
cjal-3082	355	37	,	,	PUNCT
cjal-3082	355	38	finding	find	VERB
cjal-3082	355	39	a	a	DET
cjal-3082	355	40	compatible	compatible	ADJ
cjal-3082	355	41	joint	joint	ADJ
cjal-3082	355	42	venture	venture	NOUN
cjal-3082	355	43	partner	partner	NOUN
cjal-3082	355	44	and	and	CCONJ
cjal-3082	355	45	meeting	meet	VERB
cjal-3082	355	46	various	various	ADJ
cjal-3082	355	47	regulatory	regulatory	ADJ
cjal-3082	355	48	requirements	requirement	NOUN
cjal-3082	355	49	remain	remain	VERB
cjal-3082	355	50	rather	rather	ADV
cjal-3082	355	51	difficult	difficult	ADJ
cjal-3082	355	52	tasks	task	NOUN
cjal-3082	355	53	.	.	PUNCT
cjal-3082	356	1	in	in	ADP
cjal-3082	356	2	summary	summary	NOUN
cjal-3082	356	3	,	,	PUNCT
cjal-3082	356	4	although	although	SCONJ
cjal-3082	356	5	the	the	DET
cjal-3082	356	6	production	production	NOUN
cjal-3082	356	7	development	development	NOUN
cjal-3082	356	8	fund	fund	NOUN
cjal-3082	356	9	and	and	CCONJ
cjal-3082	356	10	depreciation	depreciation	NOUN
cjal-3082	356	11	fund	fund	NOUN
cjal-3082	356	12	provide	provide	VERB
cjal-3082	356	13	state	state	NOUN
cjal-3082	356	14	-	-	PUNCT
cjal-3082	356	15	owned	own	VERB
cjal-3082	356	16	enterprises	enterprise	NOUN
cjal-3082	356	17	with	with	ADP
cjal-3082	356	18	relatively	relatively	ADV
cjal-3082	356	19	reliable	reliable	ADJ
cjal-3082	356	20	sotirces	sotirce	NOUN
cjal-3082	356	21	of	of	ADP
cjal-3082	356	22	finance	finance	NOUN
cjal-3082	356	23	,	,	PUNCT
cjal-3082	356	24	they	they	PRON
cjal-3082	356	25	are	be	AUX
cjal-3082	356	26	generally	generally	ADV
cjal-3082	356	27	insufficient	insufficient	ADJ
cjal-3082	356	28	to	to	PART
cjal-3082	356	29	meet	meet	VERB
cjal-3082	356	30	enterprises	enterprise	NOUN
cjal-3082	356	31	'	'	PART
cjal-3082	356	32	financing	financing	NOUN
cjal-3082	356	33	needs	need	NOUN
cjal-3082	356	34	.	.	PUNCT
cjal-3082	357	1	alternative	alternative	ADJ
cjal-3082	357	2	sources	source	NOUN
cjal-3082	357	3	of	of	ADP
cjal-3082	357	4	financing	financing	NOUN
cjal-3082	357	5	therefore	therefore	ADV
cjal-3082	357	6	continue	continue	VERB
cjal-3082	357	7	to	to	PART
cjal-3082	357	8	be	be	AUX
cjal-3082	357	9	needed	need	VERB
cjal-3082	357	10	.	.	PUNCT
cjal-3082	358	1	thus	thus	ADV
cjal-3082	358	2	,	,	PUNCT
cjal-3082	358	3	improving	improve	VERB
cjal-3082	358	4	china	china	PROPN
cjal-3082	358	5	's	's	PART
cjal-3082	358	6	financial	financial	ADJ
cjal-3082	358	7	system	system	NOUN
cjal-3082	358	8	is	be	AUX
cjal-3082	358	9	just	just	ADV
cjal-3082	358	10	as	as	ADV
cjal-3082	358	11	important	important	ADJ
cjal-3082	358	12	as	as	ADP
cjal-3082	358	13	improving	improve	VERB
cjal-3082	358	14	its	its	PRON
cjal-3082	358	15	income	income	NOUN
cjal-3082	358	16	tax	tax	NOUN
cjal-3082	358	17	system	system	NOUN
cjal-3082	358	18	.	.	PUNCT
cjal-3082	359	1	the	the	DET
cjal-3082	359	2	third	third	ADJ
cjal-3082	359	3	purpose	purpose	NOUN
cjal-3082	359	4	of	of	ADP
cjal-3082	359	5	the	the	DET
cjal-3082	359	6	conversion	conversion	NOUN
cjal-3082	359	7	was	be	AUX
cjal-3082	359	8	to	to	PART
cjal-3082	359	9	compel	compel	VERB
cjal-3082	359	10	state	state	NOUN
cjal-3082	359	11	-	-	PUNCT
cjal-3082	359	12	owned	own	VERB
cjal-3082	359	13	enterprises	enterprise	NOUN
cjal-3082	359	14	to	to	PART
cjal-3082	359	15	improve	improve	VERB
cjal-3082	359	16	their	their	PRON
cjal-3082	359	17	economic	economic	ADJ
cjal-3082	359	18	performance	performance	NOUN
cjal-3082	359	19	and	and	CCONJ
cjal-3082	359	20	efficiency	efficiency	NOUN
cjal-3082	359	21	.	.	PUNCT
cjal-3082	360	1	it	it	PRON
cjal-3082	360	2	appears	appear	VERB
cjal-3082	360	3	that	that	SCONJ
cjal-3082	360	4	this	this	DET
cjal-3082	360	5	goal	goal	NOUN
cjal-3082	360	6	has	have	AUX
cjal-3082	360	7	not	not	PART
cjal-3082	360	8	been	be	AUX
cjal-3082	360	9	completely	completely	ADV
cjal-3082	360	10	fulfilled	fulfil	VERB
cjal-3082	360	11	.	.	PUNCT
cjal-3082	361	1	in	in	ADP
cjal-3082	361	2	1986	1986	NUM
cjal-3082	361	3	,	,	PUNCT
cjal-3082	361	4	the	the	DET
cjal-3082	361	5	total	total	ADJ
cjal-3082	361	6	operating	operating	NOUN
cjal-3082	361	7	expenses	expense	NOUN
cjal-3082	361	8	of	of	ADP
cjal-3082	361	9	all	all	DET
cjal-3082	361	10	state	state	NOUN
cjal-3082	361	11	-	-	PUNCT
cjal-3082	361	12	owned	own	VERB
cjal-3082	361	13	enterprises	enterprise	NOUN
cjal-3082	361	14	exceeded	exceed	VERB
cjal-3082	361	15	the	the	DET
cjal-3082	361	16	state	state	NOUN
cjal-3082	361	17	's	's	PART
cjal-3082	361	18	prescribed	prescribed	ADJ
cjal-3082	361	19	target	target	NOUN
cjal-3082	361	20	by	by	ADP
cjal-3082	361	21	6.6	6.6	NUM
cjal-3082	361	22	%	%	NOUN
cjal-3082	361	23	.	.	PUNCT
cjal-3082	362	1	80	80	NUM
cjal-3082	362	2	profits	profit	NOUN
cjal-3082	362	3	and	and	CCONJ
cjal-3082	362	4	taxes	taxis	NOUN
cjal-3082	362	5	paid	pay	VERB
cjal-3082	362	6	to	to	ADP
cjal-3082	362	7	the	the	DET
cjal-3082	362	8	state	state	NOUN
cjal-3082	362	9	decreased	decrease	VERB
cjal-3082	362	10	by	by	ADP
cjal-3082	362	11	0.2	0.2	NUM
cjal-3082	362	12	%	%	NOUN
cjal-3082	362	13	,	,	PUNCT
cjal-3082	362	14	and	and	CCONJ
cjal-3082	362	15	the	the	DET
cjal-3082	362	16	percentage	percentage	NOUN
cjal-3082	362	17	of	of	ADP
cjal-3082	362	18	state	state	NOUN
cjal-3082	362	19	-	-	PUNCT
cjal-3082	362	20	owned	own	VERB
cjal-3082	362	21	enterprises	enterprise	NOUN
cjal-3082	362	22	with	with	ADP
cjal-3082	362	23	operating	operate	VERB
cjal-3082	362	24	deficits	deficit	NOUN
cjal-3082	362	25	increased	increase	VERB
cjal-3082	362	26	to	to	ADP
cjal-3082	362	27	14.2%.1	14.2%.1	NUM
cjal-3082	362	28	t	t	NOUN
cjal-3082	362	29	these	these	DET
cjal-3082	362	30	problems	problem	NOUN
cjal-3082	362	31	became	become	VERB
cjal-3082	362	32	worse	bad	ADJ
cjal-3082	362	33	during	during	ADP
cjal-3082	362	34	the	the	DET
cjal-3082	362	35	first	first	ADJ
cjal-3082	362	36	seven	seven	NUM
cjal-3082	362	37	months	month	NOUN
cjal-3082	362	38	of	of	ADP
cjal-3082	362	39	1988	1988	NUM
cjal-3082	362	40	.	.	PUNCT
cjal-3082	363	1	by	by	ADP
cjal-3082	363	2	the	the	DET
cjal-3082	363	3	end	end	NOUN
cjal-3082	363	4	of	of	ADP
cjal-3082	363	5	july	july	PROPN
cjal-3082	363	6	1988	1988	NUM
cjal-3082	363	7	,	,	PUNCT
cjal-3082	363	8	the	the	DET
cjal-3082	363	9	percentage	percentage	NOUN
cjal-3082	363	10	of	of	ADP
cjal-3082	363	11	state	state	NOUN
cjal-3082	363	12	-	-	PUNCT
cjal-3082	363	13	owned	own	VERB
cjal-3082	363	14	enterprises	enterprise	NOUN
cjal-3082	363	15	with	with	ADP
cjal-3082	363	16	operating	operate	VERB
cjal-3082	363	17	deficits	deficit	NOUN
cjal-3082	363	18	reached	reach	VERB
cjal-3082	363	19	17	17	NUM
cjal-3082	363	20	%	%	NOUN
cjal-3082	363	21	,	,	PUNCT
cjal-3082	363	22	and	and	CCONJ
cjal-3082	363	23	the	the	DET
cjal-3082	363	24	total	total	ADJ
cjal-3082	363	25	deficit	deficit	NOUN
cjal-3082	363	26	nationwide	nationwide	ADV
cjal-3082	363	27	reached	reach	VERB
cjal-3082	363	28	3.637	3.637	NUM
cjal-3082	363	29	billion	billion	NUM
cjal-3082	363	30	rmb	rmb	NOUN
cjal-3082	363	31	,	,	PUNCT
cjal-3082	363	32	a	a	DET
cjal-3082	363	33	27	27	NUM
cjal-3082	363	34	%	%	NOUN
cjal-3082	363	35	increase	increase	NOUN
cjal-3082	363	36	over	over	ADP
cjal-3082	363	37	that	that	PRON
cjal-3082	363	38	of	of	ADP
cjal-3082	363	39	the	the	DET
cjal-3082	363	40	same	same	ADJ
cjal-3082	363	41	period	period	NOUN
cjal-3082	363	42	in	in	ADP
cjal-3082	363	43	1987.82	1987.82	NUM
cjal-3082	363	44	nevertheless	nevertheless	ADV
cjal-3082	363	45	,	,	PUNCT
cjal-3082	363	46	these	these	DET
cjal-3082	363	47	apparent	apparent	ADJ
cjal-3082	363	48	failures	failure	NOUN
cjal-3082	363	49	to	to	PART
cjal-3082	363	50	increase	increase	VERB
cjal-3082	363	51	efficiency	efficiency	NOUN
cjal-3082	363	52	can	can	AUX
cjal-3082	363	53	not	not	PART
cjal-3082	363	54	be	be	AUX
cjal-3082	363	55	attributed	attribute	VERB
cjal-3082	363	56	entirely	entirely	ADV
cjal-3082	363	57	to	to	ADP
cjal-3082	363	58	the	the	DET
cjal-3082	363	59	new	new	ADJ
cjal-3082	363	60	income	income	NOUN
cjal-3082	363	61	tax	tax	NOUN
cjal-3082	363	62	system	system	NOUN
cjal-3082	363	63	.	.	PUNCT
cjal-3082	364	1	although	although	SCONJ
cjal-3082	364	2	new	new	ADJ
cjal-3082	364	3	tax	tax	NOUN
cjal-3082	364	4	burdens	burden	NOUN
cjal-3082	364	5	and	and	CCONJ
cjal-3082	364	6	benefits	benefit	NOUN
cjal-3082	364	7	may	may	AUX
cjal-3082	364	8	have	have	AUX
cjal-3082	364	9	affected	affect	VERB
cjal-3082	364	10	the	the	DET
cjal-3082	364	11	operational	operational	ADJ
cjal-3082	364	12	efficiency	efficiency	NOUN
cjal-3082	364	13	of	of	ADP
cjal-3082	364	14	enterprises	enterprise	NOUN
cjal-3082	364	15	,	,	PUNCT
cjal-3082	364	16	performance	performance	NOUN
cjal-3082	364	17	may	may	AUX
cjal-3082	364	18	have	have	AUX
cjal-3082	364	19	been	be	AUX
cjal-3082	364	20	equally	equally	ADV
cjal-3082	364	21	afiected	afiecte	VERB
cjal-3082	364	22	by	by	ADP
cjal-3082	364	23	other	other	ADJ
cjal-3082	364	24	factors	factor	NOUN
cjal-3082	364	25	beyond	beyond	ADP
cjal-3082	364	26	the	the	DET
cjal-3082	364	27	enterprises	enterprise	NOUN
cjal-3082	364	28	'	'	PART
cjal-3082	364	29	control	control	NOUN
cjal-3082	364	30	,	,	PUNCT
cjal-3082	364	31	such	such	ADJ
cjal-3082	364	32	as	as	ADP
cjal-3082	364	33	price	price	NOUN
cjal-3082	364	34	fluctuations	fluctuation	NOUN
cjal-3082	364	35	and	and	CCONJ
cjal-3082	364	36	the	the	DET
cjal-3082	364	37	limited	limited	ADJ
cjal-3082	364	38	availability	availability	NOUN
cjal-3082	364	39	of	of	ADP
cjal-3082	364	40	needed	need	VERB
cjal-3082	364	41	resources	resource	NOUN
cjal-3082	364	42	.	.	PUNCT
cjal-3082	365	1	many	many	ADJ
cjal-3082	365	2	raw	raw	ADJ
cjal-3082	365	3	materials	material	NOUN
cjal-3082	365	4	are	be	AUX
cjal-3082	365	5	currently	currently	ADV
cjal-3082	365	6	in	in	ADP
cjal-3082	365	7	short	short	ADJ
cjal-3082	365	8	supply	supply	NOUN
cjal-3082	365	9	in	in	ADP
cjal-3082	365	10	the	the	DET
cjal-3082	365	11	chinese	chinese	ADJ
cjal-3082	365	12	economy	economy	NOUN
cjal-3082	365	13	.	.	PUNCT
cjal-3082	366	1	in	in	ADP
cjal-3082	366	2	addition	addition	NOUN
cjal-3082	366	3	,	,	PUNCT
cjal-3082	366	4	the	the	DET
cjal-3082	366	5	state	state	NOUN
cjal-3082	366	6	has	have	AUX
cjal-3082	366	7	been	be	AUX
cjal-3082	366	8	allocating	allocate	VERB
cjal-3082	366	9	fewer	few	ADJ
cjal-3082	366	10	materials	material	NOUN
cjal-3082	366	11	through	through	ADP
cjal-3082	366	12	the	the	DET
cjal-3082	366	13	state	state	NOUN
cjal-3082	366	14	plan	plan	NOUN
cjal-3082	366	15	while	while	SCONJ
cjal-3082	366	16	new	new	ADJ
cjal-3082	366	17	market	market	NOUN
cjal-3082	366	18	distribution	distribution	NOUN
cjal-3082	366	19	channels	channel	NOUN
cjal-3082	366	20	have	have	AUX
cjal-3082	366	21	not	not	PART
cjal-3082	366	22	been	be	AUX
cjal-3082	366	23	effectively	effectively	ADV
cjal-3082	366	24	developed	develop	VERB
cjal-3082	366	25	at	at	ADP
cjal-3082	366	26	a	a	DET
cjal-3082	366	27	corresponding	corresponding	ADJ
cjal-3082	366	28	pace	pace	NOUN
cjal-3082	366	29	.	.	PUNCT
cjal-3082	367	1	consequently	consequently	ADV
cjal-3082	367	2	,	,	PUNCT
cjal-3082	367	3	prices	price	NOUN
cjal-3082	367	4	have	have	AUX
cjal-3082	367	5	increased	increase	VERB
cjal-3082	367	6	rapidly	rapidly	ADV
cjal-3082	367	7	,	,	PUNCT
cjal-3082	367	8	causing	cause	VERB
cjal-3082	367	9	many	many	ADJ
cjal-3082	367	10	enterprises	enterprise	NOUN
cjal-3082	367	11	to	to	PART
cjal-3082	367	12	lose	lose	VERB
cjal-3082	367	13	money	money	NOUN
cjal-3082	367	14	.	.	PUNCT
cjal-3082	368	1	the	the	DET
cjal-3082	368	2	unavailability	unavailability	NOUN
cjal-3082	368	3	of	of	ADP
cjal-3082	368	4	resources	resource	NOUN
cjal-3082	368	5	also	also	ADV
cjal-3082	368	6	makes	make	VERB
cjal-3082	368	7	idle	idle	ADJ
cjal-3082	368	8	a	a	DET
cjal-3082	368	9	large	large	ADJ
cjal-3082	368	10	part	part	NOUN
cjal-3082	368	11	of	of	ADP
cjal-3082	368	12	the	the	DET
cjal-3082	368	13	operational	operational	ADJ
cjal-3082	368	14	capacity	capacity	NOUN
cjal-3082	368	15	of	of	ADP
cjal-3082	368	16	state	state	NOUN
cjal-3082	368	17	-	-	PUNCT
cjal-3082	368	18	owned	own	VERB
cjal-3082	368	19	enterprises.83	enterprises.83	NOUN
cjal-3082	368	20	because	because	SCONJ
cjal-3082	368	21	79	79	NUM
cjal-3082	368	22	.	.	PUNCT
cjal-3082	369	1	chao	chao	PROPN
cjal-3082	369	2	&	&	CCONJ
cjal-3082	369	3	yang	yang	PROPN
cjal-3082	369	4	,	,	PUNCT
cjal-3082	369	5	supra	supra	PROPN
cjal-3082	369	6	note	note	NOUN
cjal-3082	369	7	71	71	NUM
cjal-3082	369	8	,	,	PUNCT
cjal-3082	369	9	at	at	ADP
cjal-3082	369	10	390	390	NUM
cjal-3082	369	11	-	-	SYM
cjal-3082	369	12	92	92	NUM
cjal-3082	369	13	.	.	PUNCT
cjal-3082	369	14	80	80	NUM
cjal-3082	369	15	.	.	PUNCT
cjal-3082	370	1	ge	ge	PROPN
cjal-3082	370	2	weixi	weixi	PROPN
cjal-3082	370	3	,	,	PUNCT
cjal-3082	370	4	woguo	woguo	PROPN
cjal-3082	370	5	shuizhi	shuizhi	PROPN
cjal-3082	370	6	gaige	gaige	PROPN
cjal-3082	370	7	de	de	X
cjal-3082	370	8	chulu	chulu	PROPN
cjal-3082	370	9	hezai	hezai	ADV
cjal-3082	370	10	(	(	PUNCT
cjal-3082	370	11	what	what	PRON
cjal-3082	370	12	is	be	AUX
cjal-3082	370	13	the	the	DET
cjal-3082	370	14	direction	direction	NOUN
cjal-3082	370	15	of	of	ADP
cjal-3082	370	16	our	our	PRON
cjal-3082	370	17	tax	tax	NOUN
cjal-3082	370	18	system	system	NOUN
cjal-3082	370	19	?	?	PUNCT
cjal-3082	370	20	)	)	PUNCT
cjal-3082	370	21	,	,	PUNCT
cjal-3082	370	22	12	12	NUM
cjal-3082	370	23	cauing	caue	VERB
cjal-3082	370	24	yanjiu	yanjiu	NOUN
cjal-3082	370	25	3	3	NUM
cjal-3082	370	26	(	(	PUNCT
cjal-3082	370	27	1987	1987	NUM
cjal-3082	370	28	)	)	PUNCT
cjal-3082	370	29	.	.	PUNCT
cjal-3082	371	1	81	81	NUM
cjal-3082	371	2	.	.	PUNCT
cjal-3082	372	1	i	i	PRON
cjal-3082	372	2	d.	d.	PROPN
cjal-3082	372	3	82	82	NUM
cjal-3082	372	4	.	.	PUNCT
cjal-3082	373	1	guoying	guoye	VERB
cjal-3082	373	2	gongye	gongye	PROPN
cjal-3082	373	3	qiye	qiye	PROPN
cjal-3082	373	4	kuisun	kuisun	PROPN
cjal-3082	373	5	yanzhong	yanzhong	PROPN
cjal-3082	373	6	,	,	PUNCT
cjal-3082	373	7	rirb	rirb	PROPN
cjal-3082	373	8	-	-	PUNCT
cjal-3082	373	9	hb	hb	PROPN
cjal-3082	373	10	,	,	PUNCT
cjal-3082	373	11	aug	aug	PROPN
cjal-3082	373	12	.	.	PROPN
cjal-3082	373	13	31	31	NUM
cjal-3082	373	14	,	,	PUNCT
cjal-3082	373	15	1988	1988	NUM
cjal-3082	373	16	,	,	PUNCT
cjal-3082	373	17	at	at	ADP
cjal-3082	373	18	1	1	NUM
cjal-3082	373	19	.	.	NOUN
cjal-3082	373	20	83	83	NUM
cjal-3082	373	21	.	.	PUNCT
cjal-3082	374	1	according	accord	VERB
cjal-3082	374	2	to	to	ADP
cjal-3082	374	3	one	one	NUM
cjal-3082	374	4	estimate	estimate	NOUN
cjal-3082	374	5	,	,	PUNCT
cjal-3082	374	6	at	at	ADP
cjal-3082	374	7	the	the	DET
cjal-3082	374	8	end	end	NOUN
cjal-3082	374	9	of	of	ADP
cjal-3082	374	10	1985	1985	NUM
cjal-3082	374	11	,	,	PUNCT
cjal-3082	374	12	about	about	ADV
cjal-3082	374	13	one	one	NUM
cjal-3082	374	14	third	third	NOUN
cjal-3082	374	15	of	of	ADP
cjal-3082	374	16	the	the	DET
cjal-3082	374	17	total	total	ADJ
cjal-3082	374	18	fixed	fix	VERB
cjal-3082	374	19	assets	asset	NOUN
cjal-3082	374	20	of	of	ADP
cjal-3082	374	21	all	all	DET
cjal-3082	374	22	state	state	NOUN
cjal-3082	374	23	industrial	industrial	ADJ
cjal-3082	374	24	enterprises	enterprise	NOUN
cjal-3082	374	25	was	be	AUX
cjal-3082	374	26	not	not	PART
cjal-3082	374	27	being	be	AUX
cjal-3082	374	28	used	use	VERB
cjal-3082	374	29	due	due	ADP
cjal-3082	374	30	to	to	ADP
cjal-3082	374	31	energy	energy	NOUN
cjal-3082	374	32	shortages	shortage	NOUN
cjal-3082	374	33	or	or	CCONJ
cjal-3082	374	34	shortages	shortage	NOUN
cjal-3082	374	35	of	of	ADP
cjal-3082	374	36	1989	1989	NUM
cjal-3082	374	37	]	]	PUNCT
cjal-3082	374	38	journal	journal	NOUN
cjal-3082	374	39	of	of	ADP
cjal-3082	374	40	chinese	chinese	ADJ
cjal-3082	374	41	law	law	NOUN
cjal-3082	374	42	overhead	overhead	NOUN
cjal-3082	374	43	expenses	expense	NOUN
cjal-3082	374	44	may	may	AUX
cjal-3082	374	45	not	not	PART
cjal-3082	374	46	be	be	AUX
cjal-3082	374	47	proportionately	proportionately	ADV
cjal-3082	374	48	reduced	reduce	VERB
cjal-3082	374	49	,	,	PUNCT
cjal-3082	374	50	the	the	DET
cjal-3082	374	51	average	average	ADJ
cjal-3082	374	52	costs	cost	NOUN
cjal-3082	374	53	of	of	ADP
cjal-3082	374	54	goods	good	NOUN
cjal-3082	374	55	which	which	PRON
cjal-3082	374	56	are	be	AUX
cjal-3082	374	57	produced	produce	VERB
cjal-3082	374	58	are	be	AUX
cjal-3082	374	59	significantly	significantly	ADV
cjal-3082	374	60	increased	increase	VERB
cjal-3082	374	61	.	.	PUNCT
cjal-3082	375	1	thus	thus	ADV
cjal-3082	375	2	,	,	PUNCT
cjal-3082	375	3	the	the	DET
cjal-3082	375	4	apparent	apparent	ADJ
cjal-3082	375	5	failure	failure	NOUN
cjal-3082	375	6	of	of	ADP
cjal-3082	375	7	state	state	NOUN
cjal-3082	375	8	-	-	PUNCT
cjal-3082	375	9	owned	own	VERB
cjal-3082	375	10	enterprises	enterprise	NOUN
cjal-3082	375	11	to	to	PART
cjal-3082	375	12	improve	improve	VERB
cjal-3082	375	13	efficiency	efficiency	NOUN
cjal-3082	375	14	is	be	AUX
cjal-3082	375	15	at	at	ADV
cjal-3082	375	16	least	least	ADJ
cjal-3082	375	17	partially	partially	ADV
cjal-3082	375	18	attributable	attributable	ADJ
cjal-3082	375	19	to	to	ADP
cjal-3082	375	20	problems	problem	NOUN
cjal-3082	375	21	in	in	ADP
cjal-3082	375	22	china	china	PROPN
cjal-3082	375	23	's	's	PART
cjal-3082	375	24	general	general	ADJ
cjal-3082	375	25	economic	economic	ADJ
cjal-3082	375	26	environment	environment	NOUN
cjal-3082	375	27	,	,	PUNCT
cjal-3082	375	28	rather	rather	ADV
cjal-3082	375	29	than	than	ADP
cjal-3082	375	30	to	to	ADP
cjal-3082	375	31	the	the	DET
cjal-3082	375	32	new	new	ADJ
cjal-3082	375	33	state	state	NOUN
cjal-3082	375	34	-	-	PUNCT
cjal-3082	375	35	owned	own	VERB
cjal-3082	375	36	enterprise	enterprise	NOUN
cjal-3082	375	37	income	income	NOUN
cjal-3082	375	38	tax	tax	NOUN
cjal-3082	375	39	system	system	NOUN
cjal-3082	375	40	.	.	PUNCT
cjal-3082	376	1	nevertheless	nevertheless	ADV
cjal-3082	376	2	,	,	PUNCT
cjal-3082	376	3	remaining	remain	VERB
cjal-3082	376	4	imperfections	imperfection	NOUN
cjal-3082	376	5	in	in	ADP
cjal-3082	376	6	the	the	DET
cjal-3082	376	7	state	state	NOUN
cjal-3082	376	8	-	-	PUNCT
cjal-3082	376	9	owned	own	VERB
cjal-3082	376	10	enterprise	enterprise	NOUN
cjal-3082	376	11	income	income	NOUN
cjal-3082	376	12	tax	tax	NOUN
cjal-3082	376	13	system	system	NOUN
cjal-3082	376	14	bear	bear	VERB
cjal-3082	376	15	partial	partial	ADJ
cjal-3082	376	16	responsibility	responsibility	NOUN
cjal-3082	376	17	for	for	ADP
cjal-3082	376	18	the	the	DET
cjal-3082	376	19	failure	failure	NOUN
cjal-3082	376	20	to	to	PART
cjal-3082	376	21	improve	improve	VERB
cjal-3082	376	22	efficiency	efficiency	NOUN
cjal-3082	376	23	further	far	ADV
cjal-3082	376	24	.	.	PUNCT
cjal-3082	377	1	the	the	DET
cjal-3082	377	2	continuing	continue	VERB
cjal-3082	377	3	role	role	NOUN
cjal-3082	377	4	that	that	PRON
cjal-3082	377	5	government	government	NOUN
cjal-3082	377	6	negotiations	negotiation	NOUN
cjal-3082	377	7	have	have	VERB
cjal-3082	377	8	in	in	ADP
cjal-3082	377	9	determining	determine	VERB
cjal-3082	377	10	the	the	DET
cjal-3082	377	11	ultimate	ultimate	ADJ
cjal-3082	377	12	profitability	profitability	NOUN
cjal-3082	377	13	of	of	ADP
cjal-3082	377	14	a	a	DET
cjal-3082	377	15	stateowned	stateowne	VERB
cjal-3082	377	16	enterprise	enterprise	NOUN
cjal-3082	377	17	remains	remain	VERB
cjal-3082	377	18	the	the	DET
cjal-3082	377	19	most	most	ADV
cjal-3082	377	20	detrimental	detrimental	ADJ
cjal-3082	377	21	.	.	PUNCT
cjal-3082	378	1	under	under	ADP
cjal-3082	378	2	china	china	PROPN
cjal-3082	378	3	's	's	PART
cjal-3082	378	4	current	current	ADJ
cjal-3082	378	5	economic	economic	ADJ
cjal-3082	378	6	structure	structure	NOUN
cjal-3082	378	7	,	,	PUNCT
cjal-3082	378	8	an	an	DET
cjal-3082	378	9	enterprise	enterprise	NOUN
cjal-3082	378	10	can	can	AUX
cjal-3082	378	11	almost	almost	ADV
cjal-3082	378	12	always	always	ADV
cjal-3082	378	13	find	find	VERB
cjal-3082	378	14	some	some	DET
cjal-3082	378	15	justification	justification	NOUN
cjal-3082	378	16	in	in	ADP
cjal-3082	378	17	arguing	argue	VERB
cjal-3082	378	18	for	for	ADP
cjal-3082	378	19	a	a	DET
cjal-3082	378	20	lower	low	ADJ
cjal-3082	378	21	soeat	soeat	ADJ
cjal-3082	378	22	rate	rate	NOUN
cjal-3082	378	23	.	.	PUNCT
cjal-3082	379	1	justifications	justification	NOUN
cjal-3082	379	2	have	have	AUX
cjal-3082	379	3	included	include	VERB
cjal-3082	379	4	the	the	DET
cjal-3082	379	5	substantial	substantial	ADJ
cjal-3082	379	6	cost	cost	NOUN
cjal-3082	379	7	increases	increase	NOUN
cjal-3082	379	8	of	of	ADP
cjal-3082	379	9	raw	raw	ADJ
cjal-3082	379	10	materials	material	NOUN
cjal-3082	379	11	resulting	result	VERB
cjal-3082	379	12	from	from	ADP
cjal-3082	379	13	the	the	DET
cjal-3082	379	14	narrowing	narrow	VERB
cjal-3082	379	15	scope	scope	NOUN
cjal-3082	379	16	of	of	ADP
cjal-3082	379	17	state	state	NOUN
cjal-3082	379	18	planning	planning	NOUN
cjal-3082	379	19	and	and	CCONJ
cjal-3082	379	20	controlled	control	VERB
cjal-3082	379	21	prices	price	NOUN
cjal-3082	379	22	,	,	PUNCT
cjal-3082	379	23	the	the	DET
cjal-3082	379	24	need	need	NOUN
cjal-3082	379	25	to	to	PART
cjal-3082	379	26	retain	retain	VERB
cjal-3082	379	27	profits	profit	NOUN
cjal-3082	379	28	sufficient	sufficient	ADJ
cjal-3082	379	29	to	to	PART
cjal-3082	379	30	replace	replace	VERB
cjal-3082	379	31	allocations	allocation	NOUN
cjal-3082	379	32	no	no	ADV
cjal-3082	379	33	longer	long	ADV
cjal-3082	379	34	made	make	VERB
cjal-3082	379	35	from	from	ADP
cjal-3082	379	36	the	the	DET
cjal-3082	379	37	state	state	NOUN
cjal-3082	379	38	treasury	treasury	NOUN
cjal-3082	379	39	,	,	PUNCT
cjal-3082	379	40	and	and	CCONJ
cjal-3082	379	41	the	the	DET
cjal-3082	379	42	need	need	NOUN
cjal-3082	379	43	to	to	PART
cjal-3082	379	44	compensate	compensate	VERB
cjal-3082	379	45	for	for	ADP
cjal-3082	379	46	the	the	DET
cjal-3082	379	47	artificially	artificially	ADV
cjal-3082	379	48	depressed	depressed	ADJ
cjal-3082	379	49	prices	price	NOUN
cjal-3082	379	50	of	of	ADP
cjal-3082	379	51	outputs	output	NOUN
cjal-3082	379	52	which	which	PRON
cjal-3082	379	53	are	be	AUX
cjal-3082	379	54	still	still	ADV
cjal-3082	379	55	determined	determine	VERB
cjal-3082	379	56	by	by	ADP
cjal-3082	379	57	the	the	DET
cjal-3082	379	58	state	state	NOUN
cjal-3082	379	59	plan	plan	NOUN
cjal-3082	379	60	.	.	PUNCT
cjal-3082	380	1	although	although	SCONJ
cjal-3082	380	2	state	state	NOUN
cjal-3082	380	3	-	-	PUNCT
cjal-3082	380	4	owned	own	VERB
cjal-3082	380	5	enterprises	enterprise	NOUN
cjal-3082	380	6	in	in	ADP
cjal-3082	380	7	china	china	PROPN
cjal-3082	380	8	may	may	AUX
cjal-3082	380	9	still	still	ADV
cjal-3082	380	10	increase	increase	VERB
cjal-3082	380	11	their	their	PRON
cjal-3082	380	12	profitability	profitability	NOUN
cjal-3082	380	13	by	by	ADP
cjal-3082	380	14	negotiating	negotiate	VERB
cjal-3082	380	15	with	with	ADP
cjal-3082	380	16	government	government	NOUN
cjal-3082	380	17	authorities	authority	NOUN
cjal-3082	380	18	rather	rather	ADV
cjal-3082	380	19	than	than	ADP
cjal-3082	380	20	by	by	ADP
cjal-3082	380	21	increasing	increase	VERB
cjal-3082	380	22	their	their	PRON
cjal-3082	380	23	actual	actual	ADJ
cjal-3082	380	24	efficiency	efficiency	NOUN
cjal-3082	380	25	,	,	PUNCT
cjal-3082	380	26	under	under	ADP
cjal-3082	380	27	the	the	DET
cjal-3082	380	28	new	new	ADJ
cjal-3082	380	29	income	income	NOUN
cjal-3082	380	30	tax	tax	NOUN
cjal-3082	380	31	system	system	NOUN
cjal-3082	380	32	this	this	DET
cjal-3082	380	33	problem	problem	NOUN
cjal-3082	380	34	only	only	ADV
cjal-3082	380	35	applies	apply	VERB
cjal-3082	380	36	to	to	ADP
cjal-3082	380	37	the	the	DET
cjal-3082	380	38	soeat	soeat	NOUN
cjal-3082	380	39	and	and	CCONJ
cjal-3082	380	40	is	be	AUX
cjal-3082	380	41	therefore	therefore	ADV
cjal-3082	380	42	narrower	narrow	ADJ
cjal-3082	380	43	in	in	ADP
cjal-3082	380	44	scope	scope	NOUN
cjal-3082	380	45	than	than	ADP
cjal-3082	380	46	under	under	ADP
cjal-3082	380	47	the	the	DET
cjal-3082	380	48	old	old	ADJ
cjal-3082	380	49	profit	profit	NOUN
cjal-3082	380	50	sharing	sharing	NOUN
cjal-3082	380	51	system	system	NOUN
cjal-3082	380	52	.	.	PUNCT
cjal-3082	381	1	moreover	moreover	ADV
cjal-3082	381	2	,	,	PUNCT
cjal-3082	381	3	financial	financial	ADJ
cjal-3082	381	4	data	datum	NOUN
cjal-3082	381	5	accumulated	accumulate	VERB
cjal-3082	381	6	by	by	ADP
cjal-3082	381	7	departments	department	NOUN
cjal-3082	381	8	of	of	ADP
cjal-3082	381	9	the	the	DET
cjal-3082	381	10	state	state	NOUN
cjal-3082	381	11	treasury	treasury	PROPN
cjal-3082	381	12	provide	provide	VERB
cjal-3082	381	13	a	a	DET
cjal-3082	381	14	more	more	ADV
cjal-3082	381	15	objective	objective	ADJ
cjal-3082	381	16	basis	basis	NOUN
cjal-3082	381	17	for	for	ADP
cjal-3082	381	18	negotiations	negotiation	NOUN
cjal-3082	381	19	between	between	ADP
cjal-3082	381	20	state	state	NOUN
cjal-3082	381	21	-	-	PUNCT
cjal-3082	381	22	owned	own	VERB
cjal-3082	381	23	enterprises	enterprise	NOUN
cjal-3082	381	24	and	and	CCONJ
cjal-3082	381	25	government	government	NOUN
cjal-3082	381	26	departments	department	NOUN
cjal-3082	381	27	.	.	PUNCT
cjal-3082	382	1	iv	iv	X
cjal-3082	382	2	.	.	PUNCT
cjal-3082	383	1	introduction	introduction	NOUN
cjal-3082	383	2	of	of	ADP
cjal-3082	383	3	the	the	DET
cjal-3082	383	4	responsibility	responsibility	NOUN
cjal-3082	383	5	contract	contract	NOUN
cjal-3082	383	6	system	system	NOUN
cjal-3082	383	7	-	-	PUNCT
cjal-3082	383	8	a	a	DET
cjal-3082	383	9	step	step	NOUN
cjal-3082	383	10	backward	backward	ADV
cjal-3082	383	11	?	?	PUNCT
cjal-3082	384	1	in	in	ADP
cjal-3082	384	2	1987	1987	NUM
cjal-3082	384	3	,	,	PUNCT
cjal-3082	384	4	china	china	PROPN
cjal-3082	384	5	began	begin	VERB
cjal-3082	384	6	to	to	PART
cjal-3082	384	7	"	"	PUNCT
cjal-3082	384	8	deepen	deepen	VERB
cjal-3082	384	9	"	"	PUNCT
cjal-3082	384	10	(	(	PUNCT
cjal-3082	384	11	shenhua	shenhua	NOUN
cjal-3082	384	12	)	)	PUNCT
cjal-3082	384	13	the	the	DET
cjal-3082	384	14	reform	reform	NOUN
cjal-3082	384	15	of	of	ADP
cjal-3082	384	16	the	the	DET
cjal-3082	384	17	income	income	NOUN
cjal-3082	384	18	tax	tax	NOUN
cjal-3082	384	19	system	system	NOUN
cjal-3082	384	20	for	for	ADP
cjal-3082	384	21	state	state	NOUN
cjal-3082	384	22	-	-	PUNCT
cjal-3082	384	23	owned	own	VERB
cjal-3082	384	24	enterprises	enterprise	NOUN
cjal-3082	384	25	.	.	PUNCT
cjal-3082	385	1	it	it	PRON
cjal-3082	385	2	implemented	implement	VERB
cjal-3082	385	3	an	an	DET
cjal-3082	385	4	operational	operational	ADJ
cjal-3082	385	5	responsibility	responsibility	NOUN
cjal-3082	385	6	contract	contract	NOUN
cjal-3082	385	7	system	system	NOUN
cjal-3082	385	8	(	(	PUNCT
cjal-3082	385	9	chengbaofingyin	chengbaofingyin	PROPN
cjal-3082	385	10	zeren	zeren	PROPN
cjal-3082	385	11	zhi	zhi	PROPN
cjal-3082	385	12	)	)	PUNCT
cjal-3082	385	13	(	(	PUNCT
cjal-3082	385	14	operational	operational	ADJ
cjal-3082	385	15	responsibility	responsibility	NOUN
cjal-3082	385	16	contract	contract	NOUN
cjal-3082	385	17	system	system	NOUN
cjal-3082	385	18	)	)	PUNCT
cjal-3082	385	19	for	for	ADP
cjal-3082	385	20	state	state	NOUN
cjal-3082	385	21	-	-	PUNCT
cjal-3082	385	22	owned	own	VERB
cjal-3082	385	23	enterprises	enterprise	NOUN
cjal-3082	385	24	.	.	PUNCT
cjal-3082	385	25	"	"	PUNCT
cjal-3082	386	1	the	the	DET
cjal-3082	386	2	operational	operational	ADJ
cjal-3082	386	3	responsibility	responsibility	NOUN
cjal-3082	386	4	contract	contract	NOUN
cjal-3082	386	5	system	system	NOUN
cjal-3082	386	6	appears	appear	VERB
cjal-3082	386	7	to	to	ADP
cjal-3082	386	8	other	other	ADJ
cjal-3082	386	9	raw	raw	ADJ
cjal-3082	386	10	and	and	CCONJ
cjal-3082	386	11	processed	process	VERB
cjal-3082	386	12	materials	material	NOUN
cjal-3082	386	13	.	.	PUNCT
cjal-3082	387	1	liu	liu	PROPN
cjal-3082	387	2	hongru	hongru	PROPN
cjal-3082	387	3	,	,	PUNCT
cjal-3082	387	4	zhongguo	zhongguo	PROPN
cjal-3082	387	5	caizheng	caizheng	PROPN
cjal-3082	387	6	jinrong	jinrong	PROPN
cjal-3082	387	7	tizhi	tizhi	PROPN
cjal-3082	387	8	gaige	gaige	PROPN
cjal-3082	387	9	de	de	X
cjal-3082	387	10	yanjiu	yanjiu	PROPN
cjal-3082	387	11	(	(	PUNCT
cjal-3082	387	12	studies	study	NOUN
cjal-3082	387	13	on	on	ADP
cjal-3082	387	14	issues	issue	NOUN
cjal-3082	387	15	of	of	ADP
cjal-3082	387	16	the	the	DET
cjal-3082	387	17	chinese	chinese	ADJ
cjal-3082	387	18	financial	financial	ADJ
cjal-3082	387	19	system	system	NOUN
cjal-3082	387	20	reform	reform	NOUN
cjal-3082	387	21	)	)	PUNCT
cjal-3082	387	22	200	200	NUM
cjal-3082	387	23	(	(	PUNCT
cjal-3082	387	24	1987	1987	NUM
cjal-3082	387	25	)	)	PUNCT
cjal-3082	387	26	.	.	PUNCT
cjal-3082	388	1	84	84	NUM
cjal-3082	388	2	.	.	PUNCT
cjal-3082	389	1	quanmin	quanmin	NOUN
cjal-3082	389	2	suoyou	suoyou	PROPN
cjal-3082	389	3	zhi	zhi	PROPN
cjal-3082	389	4	gongye	gongye	PROPN
cjal-3082	389	5	qiye	qiye	PROPN
cjal-3082	389	6	chenbao	chenbao	VERB
cjal-3082	389	7	jingying	jingye	VERB
cjal-3082	389	8	zeren	zeren	PROPN
cjal-3082	389	9	zhi	zhi	PROPN
cjal-3082	389	10	zanxing	zanxing	PROPN
cjal-3082	389	11	tiaoli	tiaoli	PROPN
cjal-3082	389	12	(	(	PUNCT
cjal-3082	389	13	interim	interim	ADJ
cjal-3082	389	14	regulations	regulation	NOUN
cjal-3082	389	15	on	on	ADP
cjal-3082	389	16	the	the	DET
cjal-3082	389	17	operational	operational	ADJ
cjal-3082	389	18	responsibility	responsibility	NOUN
cjal-3082	389	19	contract	contract	NOUN
cjal-3082	389	20	system	system	NOUN
cjal-3082	389	21	for	for	ADP
cjal-3082	389	22	state	state	NOUN
cjal-3082	389	23	-	-	PUNCT
cjal-3082	389	24	owned	own	VERB
cjal-3082	389	25	industrial	industrial	ADJ
cjal-3082	389	26	enterprises	enterprise	NOUN
cjal-3082	389	27	)	)	PUNCT
cjal-3082	389	28	(	(	PUNCT
cjal-3082	389	29	promulgated	promulgate	VERB
cjal-3082	389	30	feb	feb	PROPN
cjal-3082	389	31	.	.	PROPN
cjal-3082	389	32	27	27	NUM
cjal-3082	389	33	,	,	PUNCT
cjal-3082	389	34	1988	1988	NUM
cjal-3082	389	35	)	)	PUNCT
cjal-3082	390	1	[	[	X
cjal-3082	390	2	hereinafter	hereinafter	NOUN
cjal-3082	390	3	operational	operational	ADJ
cjal-3082	390	4	responsibility	responsibility	NOUN
cjal-3082	390	5	system	system	NOUN
cjal-3082	390	6	regulations	regulation	NOUN
cjal-3082	390	7	]	]	PUNCT
cjal-3082	390	8	,	,	PUNCT
cjal-3082	390	9	in	in	ADP
cjal-3082	390	10	4	4	NUM
cjal-3082	390	11	xin	xin	NOUN
cjal-3082	390	12	fagui	fagui	PROPN
cjal-3082	390	13	(	(	PUNCT
cjal-3082	390	14	new	new	ADJ
cjal-3082	390	15	legislation	legislation	NOUN
cjal-3082	390	16	and	and	CCONJ
cjal-3082	390	17	regulations	regulation	NOUN
cjal-3082	390	18	)	)	PUNCT
cjal-3082	390	19	1	1	NUM
cjal-3082	390	20	(	(	PUNCT
cjal-3082	390	21	1988	1988	NUM
cjal-3082	390	22	)	)	PUNCT
cjal-3082	390	23	.	.	PUNCT
cjal-3082	391	1	quanmin	quanmin	NOUN
cjal-3082	391	2	suoyou	suoyou	PROPN
cjal-3082	391	3	zhi	zhi	PROPN
cjal-3082	391	4	gongye	gongye	PROPN
cjal-3082	391	5	qiye	qiye	PROPN
cjal-3082	391	6	tuixing	tuixe	VERB
cjal-3082	391	7	chengbao	chengbao	VERB
cjal-3082	391	8	jingying	jingye	VERB
cjal-3082	391	9	zeren	zeren	PROPN
cjal-3082	391	10	zhi	zhi	PROPN
cjal-3082	391	11	youguan	youguan	PROPN
cjal-3082	391	12	caiwu	caiwu	PROPN
cjal-3082	391	13	wenti	wenti	PROPN
cjal-3082	391	14	de	de	X
cjal-3082	391	15	guiding	guiding	NOUN
cjal-3082	391	16	(	(	PUNCT
cjal-3082	391	17	provisions	provision	NOUN
cjal-3082	391	18	concerning	concern	VERB
cjal-3082	391	19	financial	financial	ADJ
cjal-3082	391	20	matters	matter	NOUN
cjal-3082	391	21	relating	relate	VERB
cjal-3082	391	22	to	to	ADP
cjal-3082	391	23	the	the	DET
cjal-3082	391	24	adoption	adoption	NOUN
cjal-3082	391	25	of	of	ADP
cjal-3082	391	26	the	the	DET
cjal-3082	391	27	operaenterprise	operaenterprise	ADJ
cjal-3082	391	28	income	income	NOUN
cjal-3082	391	29	tax	tax	NOUN
cjal-3082	391	30	work	work	NOUN
cjal-3082	391	31	as	as	SCONJ
cjal-3082	391	32	follows	follow	VERB
cjal-3082	391	33	:	:	PUNCT
cjal-3082	391	34	state	state	NOUN
cjal-3082	391	35	-	-	PUNCT
cjal-3082	391	36	owned	own	VERB
cjal-3082	391	37	enterprises	enterprise	NOUN
cjal-3082	391	38	are	be	AUX
cjal-3082	391	39	required	require	VERB
cjal-3082	391	40	to	to	PART
cjal-3082	391	41	pay	pay	VERB
cjal-3082	391	42	all	all	DET
cjal-3082	391	43	taxes	taxis	NOUN
cjal-3082	391	44	under	under	ADP
cjal-3082	391	45	existing	exist	VERB
cjal-3082	391	46	tax	tax	NOUN
cjal-3082	391	47	laws	law	NOUN
cjal-3082	391	48	.	.	PUNCT
cjal-3082	392	1	in	in	ADP
cjal-3082	392	2	addition	addition	NOUN
cjal-3082	392	3	,	,	PUNCT
cjal-3082	392	4	these	these	DET
cjal-3082	392	5	enterprises	enterprise	NOUN
cjal-3082	392	6	are	be	AUX
cjal-3082	392	7	required	require	VERB
cjal-3082	392	8	to	to	PART
cjal-3082	392	9	enter	enter	VERB
cjal-3082	392	10	into	into	ADP
cjal-3082	392	11	an	an	DET
cjal-3082	392	12	operational	operational	ADJ
cjal-3082	392	13	responsibility	responsibility	NOUN
cjal-3082	392	14	contract	contract	NOUN
cjal-3082	392	15	with	with	ADP
cjal-3082	392	16	state	state	NOUN
cjal-3082	392	17	financial	financial	ADJ
cjal-3082	392	18	departments	department	NOUN
cjal-3082	392	19	and/or	and/or	CCONJ
cjal-3082	392	20	their	their	PRON
cjal-3082	392	21	supervising	supervising	NOUN
cjal-3082	392	22	departments	department	NOUN
cjal-3082	392	23	,	,	PUNCT
cjal-3082	392	24	guaranteeing	guarantee	VERB
cjal-3082	392	25	a	a	DET
cjal-3082	392	26	minimum	minimum	NOUN
cjal-3082	392	27	amount	amount	NOUN
cjal-3082	392	28	of	of	ADP
cjal-3082	392	29	total	total	ADJ
cjal-3082	392	30	profits	profit	NOUN
cjal-3082	392	31	to	to	PART
cjal-3082	392	32	be	be	AUX
cjal-3082	392	33	paid	pay	VERB
cjal-3082	392	34	to	to	ADP
cjal-3082	392	35	the	the	DET
cjal-3082	392	36	state	state	NOUN
cjal-3082	392	37	through	through	ADP
cjal-3082	392	38	the	the	DET
cjal-3082	392	39	soeit	soeit	NOUN
cjal-3082	392	40	and	and	CCONJ
cjal-3082	392	41	soeat	soeat	NOUN
cjal-3082	392	42	.	.	PUNCT
cjal-3082	393	1	85	85	NUM
cjal-3082	393	2	the	the	DET
cjal-3082	393	3	contracted	contract	VERB
cjal-3082	393	4	profit	profit	NOUN
cjal-3082	393	5	payment	payment	NOUN
cjal-3082	393	6	target	target	NOUN
cjal-3082	393	7	(	(	PUNCT
cjal-3082	393	8	lirun	lirun	NOUN
cjal-3082	393	9	shangfiao	shangfiao	PROPN
cjal-3082	393	10	mubiao	mubiao	NOUN
cjal-3082	393	11	)	)	PUNCT
cjal-3082	393	12	is	be	AUX
cjal-3082	393	13	generally	generally	ADV
cjal-3082	393	14	based	base	VERB
cjal-3082	393	15	upon	upon	SCONJ
cjal-3082	393	16	an	an	DET
cjal-3082	393	17	enterprise	enterprise	NOUN
cjal-3082	393	18	's	's	PART
cjal-3082	393	19	profit	profit	NOUN
cjal-3082	393	20	payment	payment	NOUN
cjal-3082	393	21	base	base	NOUN
cjal-3082	393	22	,	,	PUNCT
cjal-3082	393	23	which	which	PRON
cjal-3082	393	24	is	be	AUX
cjal-3082	393	25	the	the	DET
cjal-3082	393	26	total	total	ADJ
cjal-3082	393	27	taxes	taxis	NOUN
cjal-3082	393	28	paid	pay	VERB
cjal-3082	393	29	by	by	ADP
cjal-3082	393	30	the	the	DET
cjal-3082	393	31	enterprise	enterprise	NOUN
cjal-3082	393	32	in	in	ADP
cjal-3082	393	33	the	the	DET
cjal-3082	393	34	previous	previous	ADJ
cjal-3082	393	35	year.86	year.86	NOUN
cjal-3082	393	36	if	if	SCONJ
cjal-3082	393	37	a	a	DET
cjal-3082	393	38	state	state	NOUN
cjal-3082	393	39	-	-	PUNCT
cjal-3082	393	40	owned	own	VERB
cjal-3082	393	41	enterprise	enterprise	NOUN
cjal-3082	393	42	does	do	AUX
cjal-3082	393	43	not	not	PART
cjal-3082	393	44	reach	reach	VERB
cjal-3082	393	45	its	its	PRON
cjal-3082	393	46	contracted	contract	VERB
cjal-3082	393	47	profit	profit	NOUN
cjal-3082	393	48	payment	payment	NOUN
cjal-3082	393	49	target	target	NOUN
cjal-3082	393	50	,	,	PUNCT
cjal-3082	393	51	it	it	PRON
cjal-3082	393	52	must	must	AUX
cjal-3082	393	53	make	make	VERB
cjal-3082	393	54	up	up	ADP
cjal-3082	393	55	the	the	DET
cjal-3082	393	56	difference	difference	NOUN
cjal-3082	393	57	with	with	ADP
cjal-3082	393	58	payments	payment	NOUN
cjal-3082	393	59	to	to	ADP
cjal-3082	393	60	the	the	DET
cjal-3082	393	61	state	state	NOUN
cjal-3082	393	62	treasury	treasury	NOUN
cjal-3082	393	63	out	out	ADP
cjal-3082	393	64	of	of	ADP
cjal-3082	393	65	its	its	PRON
cjal-3082	393	66	after	after	ADP
cjal-3082	393	67	-	-	PUNCT
cjal-3082	393	68	tax	tax	NOUN
cjal-3082	393	69	retained	retain	VERB
cjal-3082	393	70	profits.87	profits.87	NOUN
cjal-3082	393	71	in	in	ADP
cjal-3082	393	72	addition	addition	NOUN
cjal-3082	393	73	,	,	PUNCT
cjal-3082	393	74	managers	manager	NOUN
cjal-3082	393	75	of	of	ADP
cjal-3082	393	76	state	state	NOUN
cjal-3082	393	77	-	-	PUNCT
cjal-3082	393	78	owned	own	VERB
cjal-3082	393	79	enterprises	enterprise	NOUN
cjal-3082	393	80	are	be	AUX
cjal-3082	393	81	often	often	ADV
cjal-3082	393	82	required	require	VERB
cjal-3082	393	83	to	to	PART
cjal-3082	393	84	assume	assume	VERB
cjal-3082	393	85	personal	personal	ADJ
cjal-3082	393	86	liability	liability	NOUN
cjal-3082	393	87	for	for	ADP
cjal-3082	393	88	these	these	DET
cjal-3082	393	89	payments	payment	NOUN
cjal-3082	393	90	.	.	PUNCT
cjal-3082	394	1	8	8	NUM
cjal-3082	394	2	if	if	SCONJ
cjal-3082	394	3	combined	combine	VERB
cjal-3082	394	4	soeit	soeit	NOUN
cjal-3082	394	5	and	and	CCONJ
cjal-3082	394	6	soeat	soeat	ADJ
cjal-3082	394	7	payments	payment	NOUN
cjal-3082	394	8	to	to	ADP
cjal-3082	394	9	the	the	DET
cjal-3082	394	10	state	state	NOUN
cjal-3082	394	11	exceed	exceed	VERB
cjal-3082	394	12	the	the	DET
cjal-3082	394	13	contracted	contract	VERB
cjal-3082	394	14	target	target	NOUN
cjal-3082	394	15	,	,	PUNCT
cjal-3082	394	16	a	a	DET
cjal-3082	394	17	predetermined	predetermined	ADJ
cjal-3082	394	18	share	share	NOUN
cjal-3082	394	19	of	of	ADP
cjal-3082	394	20	the	the	DET
cjal-3082	394	21	excess	excess	NOUN
cjal-3082	394	22	is	be	AUX
cjal-3082	394	23	refunded	refund	VERB
cjal-3082	394	24	to	to	ADP
cjal-3082	394	25	the	the	DET
cjal-3082	394	26	enterprise.s	enterprise.s	PROPN
cjal-3082	394	27	9	9	NUM
cjal-3082	394	28	under	under	ADP
cjal-3082	394	29	the	the	DET
cjal-3082	394	30	operational	operational	ADJ
cjal-3082	394	31	responsibility	responsibility	NOUN
cjal-3082	394	32	contract	contract	NOUN
cjal-3082	394	33	system	system	NOUN
cjal-3082	394	34	,	,	PUNCT
cjal-3082	394	35	determining	determine	VERB
cjal-3082	394	36	the	the	DET
cjal-3082	394	37	contracted	contract	VERB
cjal-3082	394	38	profit	profit	NOUN
cjal-3082	394	39	payment	payment	NOUN
cjal-3082	394	40	target	target	NOUN
cjal-3082	394	41	is	be	AUX
cjal-3082	394	42	crucial	crucial	ADJ
cjal-3082	394	43	.	.	PUNCT
cjal-3082	395	1	because	because	SCONJ
cjal-3082	395	2	it	it	PRON
cjal-3082	395	3	is	be	AUX
cjal-3082	395	4	a	a	DET
cjal-3082	395	5	contractual	contractual	ADJ
cjal-3082	395	6	provision	provision	NOUN
cjal-3082	395	7	,	,	PUNCT
cjal-3082	395	8	a	a	DET
cjal-3082	395	9	state	state	NOUN
cjal-3082	395	10	-	-	PUNCT
cjal-3082	395	11	owned	own	VERB
cjal-3082	395	12	enterprise	enterprise	NOUN
cjal-3082	395	13	must	must	AUX
cjal-3082	395	14	negotiate	negotiate	VERB
cjal-3082	395	15	its	its	PRON
cjal-3082	395	16	profit	profit	NOUN
cjal-3082	395	17	payment	payment	NOUN
cjal-3082	395	18	target	target	NOUN
cjal-3082	395	19	with	with	ADP
cjal-3082	395	20	government	government	NOUN
cjal-3082	395	21	departments	department	NOUN
cjal-3082	395	22	subject	subject	ADJ
cjal-3082	395	23	to	to	ADP
cjal-3082	395	24	the	the	DET
cjal-3082	395	25	guidelines	guideline	NOUN
cjal-3082	395	26	prescribed	prescribe	VERB
cjal-3082	395	27	by	by	ADP
cjal-3082	395	28	the	the	DET
cjal-3082	395	29	operational	operational	ADJ
cjal-3082	395	30	responsibility	responsibility	NOUN
cjal-3082	395	31	contract	contract	NOUN
cjal-3082	395	32	system	system	NOUN
cjal-3082	395	33	regulations.90	regulations.90	ADV
cjal-3082	395	34	the	the	DET
cjal-3082	395	35	regulations	regulation	NOUN
cjal-3082	395	36	require	require	VERB
cjal-3082	395	37	that	that	SCONJ
cjal-3082	395	38	the	the	DET
cjal-3082	395	39	profit	profit	NOUN
cjal-3082	395	40	payment	payment	NOUN
cjal-3082	395	41	tional	tional	ADJ
cjal-3082	395	42	responsibility	responsibility	NOUN
cjal-3082	395	43	contract	contract	NOUN
cjal-3082	395	44	system	system	NOUN
cjal-3082	395	45	by	by	ADP
cjal-3082	395	46	state	state	NOUN
cjal-3082	395	47	-	-	PUNCT
cjal-3082	395	48	owned	own	VERB
cjal-3082	395	49	industrial	industrial	ADJ
cjal-3082	395	50	enterprises	enterprise	NOUN
cjal-3082	395	51	)	)	PUNCT
cjal-3082	395	52	(	(	PUNCT
cjal-3082	395	53	promulgated	promulgate	VERB
cjal-3082	395	54	apr	apr	PROPN
cjal-3082	395	55	.	.	PROPN
cjal-3082	395	56	27	27	NUM
cjal-3082	395	57	,	,	PUNCT
cjal-3082	395	58	1988	1988	NUM
cjal-3082	395	59	)	)	PUNCT
cjal-3082	395	60	,	,	PUNCT
cjal-3082	395	61	1988	1988	NUM
cjal-3082	395	62	guowuyuan	guowuyuan	PROPN
cjal-3082	395	63	gongbao	gongbao	VERB
cjal-3082	395	64	852	852	NUM
cjal-3082	395	65	.	.	PUNCT
cjal-3082	395	66	85	85	NUM
cjal-3082	395	67	.	.	PUNCT
cjal-3082	396	1	operational	operational	ADJ
cjal-3082	396	2	responsibility	responsibility	NOUN
cjal-3082	396	3	system	system	NOUN
cjal-3082	396	4	regulations	regulation	NOUN
cjal-3082	396	5	,	,	PUNCT
cjal-3082	396	6	supra	supra	PROPN
cjal-3082	396	7	note	note	NOUN
cjal-3082	396	8	84	84	NUM
cjal-3082	396	9	,	,	PUNCT
cjal-3082	396	10	arts	art	NOUN
cjal-3082	396	11	.	.	PUNCT
cjal-3082	397	1	5	5	NUM
cjal-3082	397	2	,	,	PUNCT
cjal-3082	397	3	11	11	NUM
cjal-3082	397	4	,	,	PUNCT
cjal-3082	397	5	14	14	NUM
cjal-3082	397	6	-	-	SYM
cjal-3082	397	7	15	15	NUM
cjal-3082	397	8	,	,	PUNCT
cjal-3082	397	9	at	at	ADP
cjal-3082	397	10	1	1	NUM
cjal-3082	397	11	-	-	SYM
cjal-3082	397	12	3	3	NUM
cjal-3082	397	13	.	.	NOUN
cjal-3082	397	14	86	86	NUM
cjal-3082	397	15	.	.	PUNCT
cjal-3082	398	1	quanmin	quanmin	NOUN
cjal-3082	398	2	suoyou	suoyou	PROPN
cjal-3082	398	3	zhi	zhi	PROPN
cjal-3082	398	4	gongye	gongye	PROPN
cjal-3082	398	5	qiye	qiye	PROPN
cjal-3082	398	6	tuixing	tuixing	NOUN
cjal-3082	398	7	chengbao	chengbao	VERB
cjal-3082	398	8	jingjing	jingjing	PROPN
cjal-3082	398	9	zeren	zeren	PROPN
cjal-3082	398	10	zhi	zhi	PROPN
cjal-3082	398	11	youguan	youguan	PROPN
cjal-3082	398	12	caiwu	caiwu	PROPN
cjal-3082	398	13	wenti	wenti	PROPN
cjal-3082	398	14	de	de	X
cjal-3082	398	15	guiding	guiding	NOUN
cjal-3082	398	16	(	(	PUNCT
cjal-3082	398	17	provisions	provision	NOUN
cjal-3082	398	18	concerning	concern	VERB
cjal-3082	398	19	financial	financial	ADJ
cjal-3082	398	20	matters	matter	NOUN
cjal-3082	398	21	relating	relate	VERB
cjal-3082	398	22	to	to	ADP
cjal-3082	398	23	the	the	DET
cjal-3082	398	24	implementation	implementation	NOUN
cjal-3082	398	25	of	of	ADP
cjal-3082	398	26	the	the	DET
cjal-3082	398	27	operational	operational	ADJ
cjal-3082	398	28	responsibility	responsibility	NOUN
cjal-3082	398	29	system	system	NOUN
cjal-3082	398	30	for	for	ADP
cjal-3082	398	31	industrial	industrial	ADJ
cjal-3082	398	32	state	state	NOUN
cjal-3082	398	33	-	-	PUNCT
cjal-3082	398	34	owned	own	VERB
cjal-3082	398	35	enterprises	enterprise	NOUN
cjal-3082	398	36	)	)	PUNCT
cjal-3082	398	37	art	art	NOUN
cjal-3082	398	38	.	.	PUNCT
cjal-3082	399	1	4	4	NUM
cjal-3082	399	2	(	(	PUNCT
cjal-3082	399	3	promulgated	promulgate	VERB
cjal-3082	399	4	apr	apr	PROPN
cjal-3082	399	5	.	.	PROPN
cjal-3082	399	6	27	27	NUM
cjal-3082	399	7	,	,	PUNCT
cjal-3082	399	8	1988	1988	NUM
cjal-3082	399	9	)	)	PUNCT
cjal-3082	400	1	[	[	X
cjal-3082	400	2	hereinafter	hereinafter	NOUN
cjal-3082	400	3	operational	operational	ADJ
cjal-3082	400	4	responsibility	responsibility	NOUN
cjal-3082	400	5	system	system	NOUN
cjal-3082	400	6	financial	financial	ADJ
cjal-3082	400	7	provisions	provision	NOUN
cjal-3082	400	8	]	]	PUNCT
cjal-3082	400	9	,	,	PUNCT
cjal-3082	400	10	1988	1988	NUM
cjal-3082	400	11	guowuyuan	guowuyuan	PROPN
cjal-3082	400	12	gongbao	gongbao	VERB
cjal-3082	400	13	853	853	NUM
cjal-3082	400	14	,	,	PUNCT
cjal-3082	400	15	852	852	NUM
cjal-3082	400	16	.	.	PUNCT
cjal-3082	400	17	87	87	NUM
cjal-3082	400	18	.	.	PUNCT
cjal-3082	401	1	operational	operational	ADJ
cjal-3082	401	2	responsibility	responsibility	NOUN
cjal-3082	401	3	system	system	NOUN
cjal-3082	401	4	regulations	regulation	NOUN
cjal-3082	401	5	,	,	PUNCT
cjal-3082	401	6	supra	supra	PROPN
cjal-3082	401	7	note	note	NOUN
cjal-3082	401	8	84	84	NUM
cjal-3082	401	9	,	,	PUNCT
cjal-3082	401	10	art	art	NOUN
cjal-3082	401	11	.	.	PUNCT
cjal-3082	402	1	35	35	NUM
cjal-3082	402	2	,	,	PUNCT
cjal-3082	402	3	at	at	ADP
cjal-3082	402	4	6	6	NUM
cjal-3082	402	5	-	-	SYM
cjal-3082	402	6	7	7	NUM
cjal-3082	402	7	.	.	NUM
cjal-3082	402	8	88	88	NUM
cjal-3082	402	9	.	.	PUNCT
cjal-3082	403	1	operational	operational	ADJ
cjal-3082	403	2	responsibility	responsibility	NOUN
cjal-3082	403	3	system	system	NOUN
cjal-3082	403	4	financial	financial	ADJ
cjal-3082	403	5	provisions	provision	NOUN
cjal-3082	403	6	,	,	PUNCT
cjal-3082	403	7	supra	supra	PROPN
cjal-3082	403	8	note	note	PROPN
cjal-3082	403	9	86	86	NUM
cjal-3082	403	10	,	,	PUNCT
cjal-3082	403	11	art	art	NOUN
cjal-3082	403	12	.	.	PUNCT
cjal-3082	404	1	10	10	NUM
cjal-3082	404	2	,	,	PUNCT
cjal-3082	404	3	at	at	ADP
cjal-3082	404	4	854	854	NUM
cjal-3082	404	5	.	.	NOUN
cjal-3082	404	6	89	89	NUM
cjal-3082	404	7	.	.	PUNCT
cjal-3082	405	1	operational	operational	ADJ
cjal-3082	405	2	responsibility	responsibility	NOUN
cjal-3082	405	3	system	system	NOUN
cjal-3082	405	4	regulations	regulation	NOUN
cjal-3082	405	5	,	,	PUNCT
cjal-3082	405	6	supra	supra	PROPN
cjal-3082	405	7	note	note	NOUN
cjal-3082	405	8	84	84	NUM
cjal-3082	405	9	,	,	PUNCT
cjal-3082	405	10	arts	art	NOUN
cjal-3082	405	11	.	.	PUNCT
cjal-3082	406	1	10	10	NUM
cjal-3082	406	2	-	-	SYM
cjal-3082	406	3	11	11	NUM
cjal-3082	406	4	,	,	PUNCT
cjal-3082	406	5	at	at	ADP
cjal-3082	406	6	2	2	NUM
cjal-3082	406	7	-	-	SYM
cjal-3082	406	8	3	3	NUM
cjal-3082	406	9	;	;	PUNCT
cjal-3082	406	10	operational	operational	ADJ
cjal-3082	406	11	responsibility	responsibility	NOUN
cjal-3082	406	12	system	system	NOUN
cjal-3082	406	13	financial	financial	ADJ
cjal-3082	406	14	provisions	provision	NOUN
cjal-3082	406	15	,	,	PUNCT
cjal-3082	406	16	supra	supra	PROPN
cjal-3082	406	17	note	note	PROPN
cjal-3082	406	18	86	86	NUM
cjal-3082	406	19	,	,	PUNCT
cjal-3082	406	20	art	art	NOUN
cjal-3082	406	21	.	.	PUNCT
cjal-3082	407	1	6	6	NUM
cjal-3082	407	2	,	,	PUNCT
cjal-3082	407	3	at	at	ADP
cjal-3082	407	4	853	853	NUM
cjal-3082	407	5	.	.	PUNCT
cjal-3082	408	1	90	90	NUM
cjal-3082	408	2	.	.	PUNCT
cjal-3082	409	1	operational	operational	ADJ
cjal-3082	409	2	responsibility	responsibility	NOUN
cjal-3082	409	3	system	system	NOUN
cjal-3082	409	4	regulations	regulation	NOUN
cjal-3082	409	5	,	,	PUNCT
cjal-3082	409	6	supra	supra	PROPN
cjal-3082	409	7	note	note	NOUN
cjal-3082	409	8	84	84	NUM
cjal-3082	409	9	,	,	PUNCT
cjal-3082	409	10	art	art	NOUN
cjal-3082	409	11	.	.	PUNCT
cjal-3082	410	1	16	16	NUM
cjal-3082	410	2	,	,	PUNCT
cjal-3082	410	3	at	at	ADP
cjal-3082	410	4	3	3	NUM
cjal-3082	410	5	;	;	PUNCT
cjal-3082	410	6	operational	operational	ADJ
cjal-3082	410	7	responsibility	responsibility	NOUN
cjal-3082	410	8	system	system	NOUN
cjal-3082	410	9	financial	financial	ADJ
cjal-3082	410	10	provisions	provision	NOUN
cjal-3082	410	11	,	,	PUNCT
cjal-3082	410	12	supra	supra	PROPN
cjal-3082	410	13	note	note	PROPN
cjal-3082	410	14	86	86	NUM
cjal-3082	410	15	,	,	PUNCT
cjal-3082	410	16	arts	art	NOUN
cjal-3082	410	17	.	.	PUNCT
cjal-3082	411	1	3	3	NUM
cjal-3082	411	2	-	-	SYM
cjal-3082	411	3	4	4	NUM
cjal-3082	411	4	,	,	PUNCT
cjal-3082	411	5	at	at	ADP
cjal-3082	411	6	852	852	NUM
cjal-3082	411	7	-	-	SYM
cjal-3082	411	8	53	53	NUM
cjal-3082	411	9	.	.	PUNCT
cjal-3082	412	1	the	the	DET
cjal-3082	412	2	following	follow	VERB
cjal-3082	412	3	three	three	NUM
cjal-3082	412	4	guidelines	guideline	NOUN
cjal-3082	412	5	are	be	AUX
cjal-3082	412	6	most	most	ADV
cjal-3082	412	7	commonly	commonly	ADV
cjal-3082	412	8	used	use	VERB
cjal-3082	412	9	in	in	ADP
cjal-3082	412	10	negotiating	negotiate	VERB
cjal-3082	412	11	operational	operational	ADJ
cjal-3082	412	12	responsibility	responsibility	NOUN
cjal-3082	412	13	contracts	contract	NOUN
cjal-3082	412	14	:	:	PUNCT
cjal-3082	412	15	where	where	SCONJ
cjal-3082	412	16	bp	bp	PROPN
cjal-3082	412	17	=	=	SYM
cjal-3082	412	18	base	base	NOUN
cjal-3082	412	19	profit	profit	NOUN
cjal-3082	412	20	,	,	PUNCT
cjal-3082	412	21	r	r	NOUN
cjal-3082	412	22	=	=	SYM
cjal-3082	412	23	contracted	contract	VERB
cjal-3082	412	24	profit	profit	NOUN
cjal-3082	412	25	payment	payment	NOUN
cjal-3082	412	26	annual	annual	ADJ
cjal-3082	412	27	growth	growth	NOUN
cjal-3082	412	28	rate	rate	NOUN
cjal-3082	412	29	,	,	PUNCT
cjal-3082	412	30	and	and	CCONJ
cjal-3082	412	31	n	n	CCONJ
cjal-3082	412	32	=	=	NOUN
cjal-3082	412	33	number	number	NOUN
cjal-3082	412	34	of	of	ADP
cjal-3082	412	35	years	year	NOUN
cjal-3082	412	36	since	since	SCONJ
cjal-3082	412	37	the	the	DET
cjal-3082	412	38	year	year	NOUN
cjal-3082	412	39	immediately	immediately	ADV
cjal-3082	412	40	prior	prior	ADV
cjal-3082	412	41	to	to	ADP
cjal-3082	412	42	the	the	DET
cjal-3082	412	43	enterprises	enterprise	NOUN
cjal-3082	412	44	adoption	adoption	NOUN
cjal-3082	412	45	of	of	ADP
cjal-3082	412	46	this	this	DET
cjal-3082	412	47	system	system	NOUN
cjal-3082	412	48	:	:	PUNCT
cjal-3082	412	49	1	1	X
cjal-3082	412	50	)	)	PUNCT
cjal-3082	412	51	the	the	DET
cjal-3082	412	52	contracted	contract	VERB
cjal-3082	412	53	profit	profit	NOUN
cjal-3082	412	54	payment	payment	NOUN
cjal-3082	412	55	target	target	NOUN
cjal-3082	412	56	is	be	AUX
cjal-3082	412	57	equal	equal	ADJ
cjal-3082	412	58	to	to	PART
cjal-3082	412	59	base	base	NOUN
cjal-3082	412	60	profits	profit	NOUN
cjal-3082	412	61	compounded	compound	VERB
cjal-3082	412	62	at	at	ADP
cjal-3082	412	63	the	the	DET
cjal-3082	412	64	contracted	contract	VERB
cjal-3082	412	65	profit	profit	NOUN
cjal-3082	412	66	payment	payment	NOUN
cjal-3082	412	67	annual	annual	ADJ
cjal-3082	412	68	growth	growth	NOUN
cjal-3082	412	69	rate	rate	NOUN
cjal-3082	413	1	[	[	X
cjal-3082	413	2	bp	bp	X
cjal-3082	413	3	x	x	SYM
cjal-3082	413	4	(	(	PUNCT
cjal-3082	413	5	1	1	NUM
cjal-3082	413	6	+	+	NUM
cjal-3082	413	7	r%)n	r%)n	NOUN
cjal-3082	413	8	]	]	PUNCT
cjal-3082	413	9	.	.	PUNCT
cjal-3082	414	1	if	if	SCONJ
cjal-3082	414	2	the	the	DET
cjal-3082	414	3	enterprise	enterprise	NOUN
cjal-3082	414	4	meets	meet	VERB
cjal-3082	414	5	the	the	DET
cjal-3082	414	6	target	target	NOUN
cjal-3082	414	7	,	,	PUNCT
cjal-3082	414	8	then	then	ADV
cjal-3082	414	9	it	it	PRON
cjal-3082	414	10	can	can	AUX
cjal-3082	414	11	retain	retain	VERB
cjal-3082	414	12	all	all	DET
cjal-3082	414	13	incremental	incremental	ADJ
cjal-3082	414	14	profits	profit	NOUN
cjal-3082	414	15	;	;	PUNCT
cjal-3082	414	16	2	2	X
cjal-3082	414	17	)	)	PUNCT
cjal-3082	414	18	if	if	SCONJ
cjal-3082	414	19	the	the	DET
cjal-3082	414	20	enterprise	enterprise	NOUN
cjal-3082	414	21	meets	meet	VERB
cjal-3082	414	22	the	the	DET
cjal-3082	414	23	target	target	NOUN
cjal-3082	414	24	calculated	calculate	VERB
cjal-3082	414	25	according	accord	VERB
cjal-3082	414	26	to	to	ADP
cjal-3082	414	27	the	the	DET
cjal-3082	414	28	above	above	ADJ
cjal-3082	414	29	equation	equation	NOUN
cjal-3082	414	30	,	,	PUNCT
cjal-3082	414	31	it	it	PRON
cjal-3082	414	32	can	can	AUX
cjal-3082	414	33	share	share	VERB
cjal-3082	414	34	the	the	DET
cjal-3082	414	35	incremental	incremental	ADJ
cjal-3082	414	36	profits	profit	NOUN
cjal-3082	414	37	with	with	ADP
cjal-3082	414	38	the	the	DET
cjal-3082	414	39	state	state	NOUN
cjal-3082	414	40	according	accord	VERB
cjal-3082	414	41	to	to	ADP
cjal-3082	414	42	a	a	DET
cjal-3082	414	43	negotiated	negotiate	VERB
cjal-3082	414	44	sharing	sharing	NOUN
cjal-3082	414	45	rate	rate	NOUN
cjal-3082	414	46	of	of	ADP
cjal-3082	414	47	up	up	ADP
cjal-3082	414	48	to	to	PART
cjal-3082	414	49	70	70	NUM
cjal-3082	414	50	percent	percent	NOUN
cjal-3082	414	51	;	;	PUNCT
cjal-3082	414	52	3	3	X
cjal-3082	414	53	)	)	PUNCT
cjal-3082	414	54	the	the	DET
cjal-3082	414	55	same	same	ADJ
cjal-3082	414	56	conditions	condition	NOUN
cjal-3082	414	57	apply	apply	VERB
cjal-3082	414	58	as	as	ADP
cjal-3082	414	59	in	in	ADP
cjal-3082	414	60	2	2	NUM
cjal-3082	414	61	)	)	PUNCT
cjal-3082	414	62	except	except	SCONJ
cjal-3082	414	63	the	the	DET
cjal-3082	414	64	target	target	NOUN
cjal-3082	414	65	is	be	AUX
cjal-3082	414	66	either	either	CCONJ
cjal-3082	414	67	the	the	DET
cjal-3082	414	68	actual	actual	ADJ
cjal-3082	414	69	profit	profit	NOUN
cjal-3082	414	70	paid	pay	VERB
cjal-3082	414	71	in	in	ADP
cjal-3082	414	72	the	the	DET
cjal-3082	414	73	1989	1989	NUM
cjal-3082	414	74	]	]	PUNCT
cjal-3082	414	75	journal	journal	NOUN
cjal-3082	414	76	of	of	ADP
cjal-3082	414	77	chinese	chinese	ADJ
cjal-3082	414	78	law	law	NOUN
cjal-3082	414	79	base	base	NOUN
cjal-3082	414	80	is	be	AUX
cjal-3082	414	81	to	to	PART
cjal-3082	414	82	be	be	AUX
cjal-3082	414	83	determined	determine	VERB
cjal-3082	414	84	in	in	ADP
cjal-3082	414	85	accordance	accordance	NOUN
cjal-3082	414	86	with	with	ADP
cjal-3082	414	87	the	the	DET
cjal-3082	414	88	soeit	soeit	NOUN
cjal-3082	414	89	and	and	CCONJ
cjal-3082	414	90	soeat	soeat	ADJ
cjal-3082	414	91	paid	pay	VERB
cjal-3082	414	92	by	by	ADP
cjal-3082	414	93	the	the	DET
cjal-3082	414	94	enterprise	enterprise	NOUN
cjal-3082	414	95	in	in	ADP
cjal-3082	414	96	the	the	DET
cjal-3082	414	97	fiscal	fiscal	ADJ
cjal-3082	414	98	year	year	NOUN
cjal-3082	414	99	immediately	immediately	ADV
cjal-3082	414	100	preceding	precede	VERB
cjal-3082	414	101	the	the	DET
cjal-3082	414	102	year	year	NOUN
cjal-3082	414	103	in	in	ADP
cjal-3082	414	104	which	which	PRON
cjal-3082	414	105	it	it	PRON
cjal-3082	414	106	became	become	VERB
cjal-3082	414	107	subject	subject	ADJ
cjal-3082	414	108	to	to	ADP
cjal-3082	414	109	the	the	DET
cjal-3082	414	110	operational	operational	ADJ
cjal-3082	414	111	responsibility	responsibility	NOUN
cjal-3082	414	112	contract	contract	NOUN
cjal-3082	414	113	system	system	NOUN
cjal-3082	414	114	.	.	PUNCT
cjal-3082	415	1	the	the	DET
cjal-3082	415	2	annual	annual	ADJ
cjal-3082	415	3	growth	growth	NOUN
cjal-3082	415	4	rate	rate	NOUN
cjal-3082	415	5	of	of	ADP
cjal-3082	415	6	the	the	DET
cjal-3082	415	7	enterprise	enterprise	NOUN
cjal-3082	415	8	's	's	PART
cjal-3082	415	9	profit	profit	NOUN
cjal-3082	415	10	payment	payment	NOUN
cjal-3082	415	11	target	target	NOUN
cjal-3082	415	12	is	be	AUX
cjal-3082	415	13	to	to	PART
cjal-3082	415	14	be	be	AUX
cjal-3082	415	15	determined	determine	VERB
cjal-3082	415	16	on	on	ADP
cjal-3082	415	17	the	the	DET
cjal-3082	415	18	basis	basis	NOUN
cjal-3082	415	19	of	of	ADP
cjal-3082	415	20	its	its	PRON
cjal-3082	415	21	potential	potential	NOUN
cjal-3082	415	22	for	for	ADP
cjal-3082	415	23	operational	operational	ADJ
cjal-3082	415	24	growth	growth	NOUN
cjal-3082	415	25	and	and	CCONJ
cjal-3082	415	26	in	in	ADP
cjal-3082	415	27	light	light	NOUN
cjal-3082	415	28	of	of	ADP
cjal-3082	415	29	its	its	PRON
cjal-3082	415	30	financial	financial	ADJ
cjal-3082	415	31	needs	need	NOUN
cjal-3082	415	32	for	for	ADP
cjal-3082	415	33	minor	minor	ADJ
cjal-3082	415	34	capital	capital	NOUN
cjal-3082	415	35	construction	construction	NOUN
cjal-3082	415	36	and	and	CCONJ
cjal-3082	415	37	technological	technological	ADJ
cjal-3082	415	38	renovation.9	renovation.9	NOUN
cjal-3082	415	39	thus	thus	ADV
cjal-3082	415	40	,	,	PUNCT
cjal-3082	415	41	there	there	PRON
cjal-3082	415	42	is	be	VERB
cjal-3082	415	43	wide	wide	ADJ
cjal-3082	415	44	latitude	latitude	NOUN
cjal-3082	415	45	for	for	ADP
cjal-3082	415	46	negotiation	negotiation	NOUN
cjal-3082	415	47	under	under	ADP
cjal-3082	415	48	the	the	DET
cjal-3082	415	49	operational	operational	ADJ
cjal-3082	415	50	responsibility	responsibility	NOUN
cjal-3082	415	51	contract	contract	NOUN
cjal-3082	415	52	regulations.92	regulations.92	NOUN
cjal-3082	415	53	although	although	SCONJ
cjal-3082	415	54	the	the	DET
cjal-3082	415	55	soeit	soeit	NOUN
cjal-3082	415	56	and	and	CCONJ
cjal-3082	415	57	soeat	soeat	NOUN
cjal-3082	415	58	still	still	ADV
cjal-3082	415	59	apply	apply	VERB
cjal-3082	415	60	to	to	ADP
cjal-3082	415	61	state	state	NOUN
cjal-3082	415	62	-	-	PUNCT
cjal-3082	415	63	owned	own	VERB
cjal-3082	415	64	enterprises	enterprise	NOUN
cjal-3082	415	65	under	under	ADP
cjal-3082	415	66	the	the	DET
cjal-3082	415	67	operational	operational	ADJ
cjal-3082	415	68	responsibility	responsibility	NOUN
cjal-3082	415	69	contract	contract	NOUN
cjal-3082	415	70	system	system	NOUN
cjal-3082	415	71	,	,	PUNCT
cjal-3082	415	72	their	their	PRON
cjal-3082	415	73	combined	combine	VERB
cjal-3082	415	74	soeit	soeit	NOUN
cjal-3082	415	75	and	and	CCONJ
cjal-3082	415	76	soeat	soeat	ADJ
cjal-3082	415	77	liabilities	liability	NOUN
cjal-3082	415	78	based	base	VERB
cjal-3082	415	79	on	on	ADP
cjal-3082	415	80	their	their	PRON
cjal-3082	415	81	taxable	taxable	ADJ
cjal-3082	415	82	income	income	NOUN
cjal-3082	415	83	in	in	ADP
cjal-3082	415	84	a	a	DET
cjal-3082	415	85	given	give	VERB
cjal-3082	415	86	year	year	NOUN
cjal-3082	415	87	are	be	AUX
cjal-3082	415	88	no	no	ADV
cjal-3082	415	89	longer	long	ADV
cjal-3082	415	90	dispositive	dispositive	ADJ
cjal-3082	415	91	in	in	ADP
cjal-3082	415	92	determining	determine	VERB
cjal-3082	415	93	their	their	PRON
cjal-3082	415	94	total	total	ADJ
cjal-3082	415	95	income	income	NOUN
cjal-3082	415	96	tax	tax	NOUN
cjal-3082	415	97	liability	liability	NOUN
cjal-3082	415	98	.	.	PUNCT
cjal-3082	416	1	what	what	PRON
cjal-3082	416	2	is	be	AUX
cjal-3082	416	3	dispositive	dispositive	ADJ
cjal-3082	416	4	is	be	AUX
cjal-3082	416	5	the	the	DET
cjal-3082	416	6	contracted	contract	VERB
cjal-3082	416	7	profit	profit	NOUN
cjal-3082	416	8	payment	payment	NOUN
cjal-3082	416	9	target	target	NOUN
cjal-3082	416	10	,	,	PUNCT
cjal-3082	416	11	which	which	PRON
cjal-3082	416	12	supersedes	supersede	VERB
cjal-3082	416	13	the	the	DET
cjal-3082	416	14	soeit	soeit	NOUN
cjal-3082	416	15	and	and	CCONJ
cjal-3082	416	16	soeat	soeat	NOUN
cjal-3082	416	17	.	.	PUNCT
cjal-3082	417	1	thus	thus	ADV
cjal-3082	417	2	,	,	PUNCT
cjal-3082	417	3	it	it	PRON
cjal-3082	417	4	appears	appear	VERB
cjal-3082	417	5	that	that	SCONJ
cjal-3082	417	6	the	the	DET
cjal-3082	417	7	operational	operational	ADJ
cjal-3082	417	8	responsibility	responsibility	NOUN
cjal-3082	417	9	contract	contract	NOUN
cjal-3082	417	10	system	system	NOUN
cjal-3082	417	11	represents	represent	VERB
cjal-3082	417	12	a	a	DET
cjal-3082	417	13	reversion	reversion	NOUN
cjal-3082	417	14	to	to	ADP
cjal-3082	417	15	a	a	DET
cjal-3082	417	16	system	system	NOUN
cjal-3082	417	17	which	which	PRON
cjal-3082	417	18	is	be	AUX
cjal-3082	417	19	essentially	essentially	ADV
cjal-3082	417	20	the	the	DET
cjal-3082	417	21	same	same	ADJ
cjal-3082	417	22	as	as	ADP
cjal-3082	417	23	the	the	DET
cjal-3082	417	24	responsibility	responsibility	NOUN
cjal-3082	417	25	contract	contract	NOUN
cjal-3082	417	26	form	form	NOUN
cjal-3082	417	27	of	of	ADP
cjal-3082	417	28	profit	profit	NOUN
cjal-3082	417	29	sharing	sharing	NOUN
cjal-3082	417	30	.	.	PUNCT
cjal-3082	418	1	unlike	unlike	ADP
cjal-3082	418	2	under	under	ADP
cjal-3082	418	3	the	the	DET
cjal-3082	418	4	profit	profit	NOUN
cjal-3082	418	5	sharing	sharing	NOUN
cjal-3082	418	6	system	system	NOUN
cjal-3082	418	7	,	,	PUNCT
cjal-3082	418	8	however	however	ADV
cjal-3082	418	9	,	,	PUNCT
cjal-3082	418	10	under	under	ADP
cjal-3082	418	11	the	the	DET
cjal-3082	418	12	operational	operational	ADJ
cjal-3082	418	13	responsibility	responsibility	NOUN
cjal-3082	418	14	contract	contract	NOUN
cjal-3082	418	15	system	system	NOUN
cjal-3082	418	16	,	,	PUNCT
cjal-3082	418	17	an	an	DET
cjal-3082	418	18	enterprise	enterprise	NOUN
cjal-3082	418	19	's	's	PART
cjal-3082	418	20	combined	combine	VERB
cjal-3082	418	21	soeit	soeit	NOUN
cjal-3082	418	22	and	and	CCONJ
cjal-3082	418	23	soeat	soeat	ADJ
cjal-3082	418	24	liability	liability	NOUN
cjal-3082	418	25	establishes	establish	VERB
cjal-3082	418	26	a	a	DET
cjal-3082	418	27	minimum	minimum	ADJ
cjal-3082	418	28	floor	floor	NOUN
cjal-3082	418	29	of	of	ADP
cjal-3082	418	30	profit	profit	NOUN
cjal-3082	418	31	payments	payment	NOUN
cjal-3082	418	32	that	that	PRON
cjal-3082	418	33	it	it	PRON
cjal-3082	418	34	must	must	AUX
cjal-3082	418	35	make	make	VERB
cjal-3082	418	36	to	to	ADP
cjal-3082	418	37	the	the	DET
cjal-3082	418	38	state	state	NOUN
cjal-3082	418	39	.	.	PUNCT
cjal-3082	419	1	although	although	SCONJ
cjal-3082	419	2	the	the	DET
cjal-3082	419	3	operational	operational	ADJ
cjal-3082	419	4	responsibility	responsibility	NOUN
cjal-3082	419	5	contract	contract	NOUN
cjal-3082	419	6	system	system	NOUN
cjal-3082	419	7	may	may	AUX
cjal-3082	419	8	increase	increase	VERB
cjal-3082	419	9	revenues	revenue	NOUN
cjal-3082	419	10	for	for	ADP
cjal-3082	419	11	the	the	DET
cjal-3082	419	12	state	state	NOUN
cjal-3082	419	13	,	,	PUNCT
cjal-3082	419	14	it	it	PRON
cjal-3082	419	15	appears	appear	VERB
cjal-3082	419	16	that	that	SCONJ
cjal-3082	419	17	an	an	DET
cjal-3082	419	18	unfortunate	unfortunate	ADJ
cjal-3082	419	19	byproduct	byproduct	NOUN
cjal-3082	419	20	of	of	ADP
cjal-3082	419	21	the	the	DET
cjal-3082	419	22	new	new	ADJ
cjal-3082	419	23	system	system	NOUN
cjal-3082	419	24	may	may	AUX
cjal-3082	419	25	be	be	AUX
cjal-3082	419	26	the	the	DET
cjal-3082	419	27	reemergence	reemergence	NOUN
cjal-3082	419	28	of	of	ADP
cjal-3082	419	29	many	many	ADJ
cjal-3082	419	30	of	of	ADP
cjal-3082	419	31	the	the	DET
cjal-3082	419	32	weaknesses	weakness	NOUN
cjal-3082	419	33	and	and	CCONJ
cjal-3082	419	34	defects	defect	NOUN
cjal-3082	419	35	of	of	ADP
cjal-3082	419	36	the	the	DET
cjal-3082	419	37	old	old	ADJ
cjal-3082	419	38	profit	profit	NOUN
cjal-3082	419	39	sharing	sharing	NOUN
cjal-3082	419	40	system	system	NOUN
cjal-3082	419	41	.	.	PUNCT
cjal-3082	420	1	first	first	ADV
cjal-3082	420	2	,	,	PUNCT
cjal-3082	420	3	an	an	DET
cjal-3082	420	4	enterprise	enterprise	NOUN
cjal-3082	420	5	's	's	PART
cjal-3082	420	6	financial	financial	ADJ
cjal-3082	420	7	obligations	obligation	NOUN
cjal-3082	420	8	to	to	ADP
cjal-3082	420	9	the	the	DET
cjal-3082	420	10	state	state	NOUN
cjal-3082	420	11	is	be	AUX
cjal-3082	420	12	again	again	ADV
cjal-3082	420	13	subject	subject	ADJ
cjal-3082	420	14	to	to	ADP
cjal-3082	420	15	broader	broad	ADJ
cjal-3082	420	16	government	government	NOUN
cjal-3082	420	17	negotiations	negotiation	NOUN
cjal-3082	420	18	.	.	PUNCT
cjal-3082	421	1	93	93	NUM
cjal-3082	421	2	thus	thus	ADV
cjal-3082	421	3	,	,	PUNCT
cjal-3082	421	4	like	like	ADP
cjal-3082	421	5	under	under	ADP
cjal-3082	421	6	the	the	DET
cjal-3082	421	7	old	old	ADJ
cjal-3082	421	8	profit	profit	NOUN
cjal-3082	421	9	sharing	sharing	NOUN
cjal-3082	421	10	system	system	NOUN
cjal-3082	421	11	,	,	PUNCT
cjal-3082	421	12	an	an	DET
cjal-3082	421	13	enterprise	enterprise	NOUN
cjal-3082	421	14	's	's	PART
cjal-3082	421	15	retained	retain	VERB
cjal-3082	421	16	profits	profit	NOUN
cjal-3082	421	17	may	may	AUX
cjal-3082	421	18	again	again	ADV
cjal-3082	421	19	result	result	VERB
cjal-3082	421	20	largely	largely	ADV
cjal-3082	421	21	from	from	ADP
cjal-3082	421	22	its	its	PRON
cjal-3082	421	23	negotiating	negotiating	NOUN
cjal-3082	421	24	strategy	strategy	NOUN
cjal-3082	421	25	rather	rather	ADV
cjal-3082	421	26	than	than	ADP
cjal-3082	421	27	its	its	PRON
cjal-3082	421	28	efficiency	efficiency	NOUN
cjal-3082	421	29	.	.	PUNCT
cjal-3082	422	1	in	in	ADP
cjal-3082	422	2	addition	addition	NOUN
cjal-3082	422	3	,	,	PUNCT
cjal-3082	422	4	increased	increase	VERB
cjal-3082	422	5	negotiations	negotiation	NOUN
cjal-3082	422	6	will	will	AUX
cjal-3082	422	7	likely	likely	ADV
cjal-3082	422	8	renew	renew	VERB
cjal-3082	422	9	the	the	DET
cjal-3082	422	10	administrative	administrative	ADJ
cjal-3082	422	11	burdens	burden	NOUN
cjal-3082	422	12	that	that	PRON
cjal-3082	422	13	were	be	AUX
cjal-3082	422	14	placed	place	VERB
cjal-3082	422	15	on	on	ADP
cjal-3082	422	16	the	the	DET
cjal-3082	422	17	state	state	NOUN
cjal-3082	422	18	treasury	treasury	NOUN
cjal-3082	422	19	and	and	CCONJ
cjal-3082	422	20	government	government	NOUN
cjal-3082	422	21	supervising	supervise	VERB
cjal-3082	422	22	departments	department	NOUN
cjal-3082	422	23	under	under	ADP
cjal-3082	422	24	the	the	DET
cjal-3082	422	25	old	old	ADJ
cjal-3082	422	26	profit	profit	NOUN
cjal-3082	422	27	sharing	sharing	NOUN
cjal-3082	422	28	system	system	NOUN
cjal-3082	422	29	.	.	PUNCT
cjal-3082	423	1	finally	finally	ADV
cjal-3082	423	2	,	,	PUNCT
cjal-3082	423	3	with	with	ADP
cjal-3082	423	4	the	the	DET
cjal-3082	423	5	increased	increase	VERB
cjal-3082	423	6	role	role	NOUN
cjal-3082	423	7	of	of	ADP
cjal-3082	423	8	government	government	NOUN
cjal-3082	423	9	negotiations	negotiation	NOUN
cjal-3082	423	10	under	under	ADP
cjal-3082	423	11	the	the	DET
cjal-3082	423	12	operational	operational	ADJ
cjal-3082	423	13	responsibility	responsibility	NOUN
cjal-3082	423	14	contract	contract	NOUN
cjal-3082	423	15	system	system	NOUN
cjal-3082	423	16	,	,	PUNCT
cjal-3082	423	17	unfairness	unfairness	NOUN
cjal-3082	423	18	and	and	CCONJ
cjal-3082	423	19	distoryear	distoryear	NOUN
cjal-3082	423	20	prior	prior	ADV
cjal-3082	423	21	to	to	ADP
cjal-3082	423	22	the	the	DET
cjal-3082	423	23	current	current	ADJ
cjal-3082	423	24	year	year	NOUN
cjal-3082	423	25	or	or	CCONJ
cjal-3082	423	26	it	it	PRON
cjal-3082	423	27	is	be	AUX
cjal-3082	423	28	the	the	DET
cjal-3082	423	29	actual	actual	ADJ
cjal-3082	423	30	profit	profit	NOUN
cjal-3082	423	31	paid	pay	VERB
cjal-3082	423	32	the	the	DET
cjal-3082	423	33	year	year	NOUN
cjal-3082	423	34	prior	prior	ADV
cjal-3082	423	35	to	to	ADP
cjal-3082	423	36	the	the	DET
cjal-3082	423	37	adoption	adoption	NOUN
cjal-3082	423	38	of	of	ADP
cjal-3082	423	39	this	this	DET
cjal-3082	423	40	system	system	NOUN
cjal-3082	423	41	by	by	ADP
cjal-3082	423	42	the	the	DET
cjal-3082	423	43	individual	individual	ADJ
cjal-3082	423	44	enterprise	enterprise	NOUN
cjal-3082	423	45	.	.	PUNCT
cjal-3082	424	1	91	91	NUM
cjal-3082	424	2	.	.	PUNCT
cjal-3082	425	1	operational	operational	ADJ
cjal-3082	425	2	responsibility	responsibility	NOUN
cjal-3082	425	3	system	system	NOUN
cjal-3082	425	4	regulations	regulation	NOUN
cjal-3082	425	5	,	,	PUNCT
cjal-3082	425	6	supra	supra	PROPN
cjal-3082	425	7	note	note	NOUN
cjal-3082	425	8	84	84	NUM
cjal-3082	425	9	,	,	PUNCT
cjal-3082	425	10	art	art	NOUN
cjal-3082	425	11	.	.	PUNCT
cjal-3082	426	1	10	10	NUM
cjal-3082	426	2	,	,	PUNCT
cjal-3082	426	3	at	at	ADP
cjal-3082	426	4	2	2	NUM
cjal-3082	426	5	.	.	NOUN
cjal-3082	426	6	92	92	NUM
cjal-3082	426	7	.	.	PUNCT
cjal-3082	427	1	according	accord	VERB
cjal-3082	427	2	to	to	ADP
cjal-3082	427	3	one	one	NUM
cjal-3082	427	4	source	source	NOUN
cjal-3082	427	5	,	,	PUNCT
cjal-3082	427	6	the	the	DET
cjal-3082	427	7	profit	profit	NOUN
cjal-3082	427	8	payment	payment	NOUN
cjal-3082	427	9	bases	basis	NOUN
cjal-3082	427	10	and	and	CCONJ
cjal-3082	427	11	annual	annual	ADJ
cjal-3082	427	12	growth	growth	NOUN
cjal-3082	427	13	rates	rate	NOUN
cjal-3082	427	14	for	for	ADP
cjal-3082	427	15	many	many	ADJ
cjal-3082	427	16	state	state	NOUN
cjal-3082	427	17	-	-	PUNCT
cjal-3082	427	18	owned	own	VERB
cjal-3082	427	19	enterprises	enterprise	NOUN
cjal-3082	427	20	located	locate	VERB
cjal-3082	427	21	in	in	ADP
cjal-3082	427	22	hunan	hunan	PROPN
cjal-3082	427	23	province	province	PROPN
cjal-3082	427	24	were	be	AUX
cjal-3082	427	25	determined	determine	VERB
cjal-3082	427	26	"	"	PUNCT
cjal-3082	427	27	to	to	ADP
cjal-3082	427	28	a	a	DET
cjal-3082	427	29	very	very	ADV
cjal-3082	427	30	large	large	ADJ
cjal-3082	427	31	extent	extent	NOUN
cjal-3082	427	32	"	"	PUNCT
cjal-3082	427	33	by	by	ADP
cjal-3082	427	34	negotiations	negotiation	NOUN
cjal-3082	427	35	between	between	ADP
cjal-3082	427	36	enterprises	enterprise	NOUN
cjal-3082	427	37	,	,	PUNCT
cjal-3082	427	38	their	their	PRON
cjal-3082	427	39	supervising	supervising	NOUN
cjal-3082	427	40	departments	department	NOUN
cjal-3082	427	41	,	,	PUNCT
cjal-3082	427	42	and	and	CCONJ
cjal-3082	427	43	state	state	NOUN
cjal-3082	427	44	financial	financial	ADJ
cjal-3082	427	45	departments	department	NOUN
cjal-3082	427	46	.	.	PUNCT
cjal-3082	428	1	kuan	kuan	PROPN
cjal-3082	428	2	yaoren	yaoren	PROPN
cjal-3082	428	3	,	,	PUNCT
cjal-3082	428	4	tuixing	tuixing	NOUN
cjal-3082	428	5	chengbao	chengbao	AUX
cjal-3082	428	6	jingying	jingye	VERB
cjal-3082	428	7	zeren	zeren	PROPN
cjal-3082	428	8	zhi	zhi	PROPN
cjal-3082	428	9	de	de	PROPN
cjal-3082	428	10	jige	jige	PROPN
cjal-3082	428	11	wenti	wenti	PROPN
cjal-3082	428	12	qianyi	qianyi	PROPN
cjal-3082	428	13	,	,	PUNCT
cjal-3082	428	14	12	12	NUM
cjal-3082	428	15	cai	cai	X
cjal-3082	428	16	zheng	zheng	X
cjal-3082	428	17	27	27	NUM
cjal-3082	428	18	(	(	PUNCT
cjal-3082	428	19	1987	1987	NUM
cjal-3082	428	20	)	)	PUNCT
cjal-3082	428	21	.	.	PUNCT
cjal-3082	429	1	93	93	NUM
cjal-3082	429	2	.	.	PUNCT
cjal-3082	430	1	see	see	VERB
cjal-3082	430	2	supra	supra	ADJ
cjal-3082	430	3	text	text	NOUN
cjal-3082	430	4	accompanying	accompanying	ADJ
cjal-3082	430	5	notes	note	VERB
cjal-3082	430	6	16	16	NUM
cjal-3082	430	7	-	-	SYM
cjal-3082	430	8	19	19	NUM
cjal-3082	430	9	,	,	PUNCT
cjal-3082	430	10	27	27	NUM
cjal-3082	430	11	-	-	SYM
cjal-3082	430	12	34	34	NUM
cjal-3082	430	13	.	.	PUNCT
cjal-3082	431	1	[	[	X
cjal-3082	431	2	3:95	3:95	NUM
cjal-3082	431	3	enterprise	enterprise	NOUN
cjal-3082	431	4	income	income	NOUN
cjal-3082	431	5	tax	tax	NOUN
cjal-3082	431	6	tions	tion	NOUN
cjal-3082	431	7	in	in	ADP
cjal-3082	431	8	competition	competition	NOUN
cjal-3082	431	9	between	between	ADP
cjal-3082	431	10	enterprises	enterprise	NOUN
cjal-3082	431	11	will	will	AUX
cjal-3082	431	12	likely	likely	ADV
cjal-3082	431	13	reemerge.9	reemerge.9	VERB
cjal-3082	431	14	'	'	PUNCT
cjal-3082	431	15	this	this	PRON
cjal-3082	431	16	would	would	AUX
cjal-3082	431	17	frustrate	frustrate	VERB
cjal-3082	431	18	a	a	DET
cjal-3082	431	19	primary	primary	ADJ
cjal-3082	431	20	goal	goal	NOUN
cjal-3082	431	21	of	of	ADP
cjal-3082	431	22	the	the	DET
cjal-3082	431	23	conversion	conversion	NOUN
cjal-3082	431	24	to	to	ADP
cjal-3082	431	25	the	the	DET
cjal-3082	431	26	income	income	NOUN
cjal-3082	431	27	tax	tax	NOUN
cjal-3082	431	28	system	system	NOUN
cjal-3082	431	29	,	,	PUNCT
cjal-3082	431	30	which	which	PRON
cjal-3082	431	31	is	be	AUX
cjal-3082	431	32	to	to	PART
cjal-3082	431	33	enable	enable	VERB
cjal-3082	431	34	state	state	NOUN
cjal-3082	431	35	-	-	PUNCT
cjal-3082	431	36	owned	own	VERB
cjal-3082	431	37	enterprises	enterprise	NOUN
cjal-3082	431	38	to	to	PART
cjal-3082	431	39	compete	compete	VERB
cjal-3082	431	40	equally	equally	ADV
cjal-3082	431	41	on	on	ADP
cjal-3082	431	42	the	the	DET
cjal-3082	431	43	basis	basis	NOUN
cjal-3082	431	44	of	of	ADP
cjal-3082	431	45	efficiency	efficiency	NOUN
cjal-3082	431	46	.	.	PUNCT
cjal-3082	432	1	conclusion	conclusion	VERB
cjal-3082	432	2	the	the	DET
cjal-3082	432	3	development	development	NOUN
cjal-3082	432	4	of	of	ADP
cjal-3082	432	5	the	the	DET
cjal-3082	432	6	chinese	chinese	ADJ
cjal-3082	432	7	income	income	NOUN
cjal-3082	432	8	tax	tax	NOUN
cjal-3082	432	9	system	system	NOUN
cjal-3082	432	10	for	for	ADP
cjal-3082	432	11	stateowned	stateowne	VERB
cjal-3082	432	12	enterprises	enterprise	NOUN
cjal-3082	432	13	illustrates	illustrate	VERB
cjal-3082	432	14	the	the	DET
cjal-3082	432	15	dilemmas	dilemma	NOUN
cjal-3082	432	16	that	that	PRON
cjal-3082	432	17	china	china	PROPN
cjal-3082	432	18	faces	face	VERB
cjal-3082	432	19	in	in	ADP
cjal-3082	432	20	transforming	transform	VERB
cjal-3082	432	21	its	its	PRON
cjal-3082	432	22	planned	plan	VERB
cjal-3082	432	23	economy	economy	NOUN
cjal-3082	432	24	into	into	ADP
cjal-3082	432	25	a	a	DET
cjal-3082	432	26	controlled	control	VERB
cjal-3082	432	27	market	market	NOUN
cjal-3082	432	28	economy	economy	NOUN
cjal-3082	432	29	.	.	PUNCT
cjal-3082	433	1	it	it	PRON
cjal-3082	433	2	must	must	AUX
cjal-3082	433	3	find	find	VERB
cjal-3082	433	4	a	a	DET
cjal-3082	433	5	method	method	NOUN
cjal-3082	433	6	of	of	ADP
cjal-3082	433	7	allocating	allocate	VERB
cjal-3082	433	8	profits	profit	NOUN
cjal-3082	433	9	between	between	ADP
cjal-3082	433	10	state	state	NOUN
cjal-3082	433	11	-	-	PUNCT
cjal-3082	433	12	owned	own	VERB
cjal-3082	433	13	enterprises	enterprise	NOUN
cjal-3082	433	14	and	and	CCONJ
cjal-3082	433	15	the	the	DET
cjal-3082	433	16	state	state	NOUN
cjal-3082	433	17	treasury	treasury	NOUN
cjal-3082	433	18	which	which	PRON
cjal-3082	433	19	generates	generate	VERB
cjal-3082	433	20	sufficient	sufficient	ADJ
cjal-3082	433	21	revenues	revenue	NOUN
cjal-3082	433	22	for	for	ADP
cjal-3082	433	23	the	the	DET
cjal-3082	433	24	government	government	NOUN
cjal-3082	433	25	while	while	SCONJ
cjal-3082	433	26	at	at	ADP
cjal-3082	433	27	the	the	DET
cjal-3082	433	28	same	same	ADJ
cjal-3082	433	29	time	time	NOUN
cjal-3082	433	30	providing	provide	VERB
cjal-3082	433	31	state	state	NOUN
cjal-3082	433	32	-	-	PUNCT
cjal-3082	433	33	owned	own	VERB
cjal-3082	433	34	enterprises	enterprise	NOUN
cjal-3082	433	35	with	with	ADP
cjal-3082	433	36	sufficient	sufficient	ADJ
cjal-3082	433	37	financial	financial	ADJ
cjal-3082	433	38	autonomy	autonomy	NOUN
cjal-3082	433	39	and	and	CCONJ
cjal-3082	433	40	responsibility	responsibility	NOUN
cjal-3082	433	41	.	.	PUNCT
cjal-3082	434	1	in	in	ADP
cjal-3082	434	2	addition	addition	NOUN
cjal-3082	434	3	,	,	PUNCT
cjal-3082	434	4	china	china	PROPN
cjal-3082	434	5	must	must	AUX
cjal-3082	434	6	reconcile	reconcile	VERB
cjal-3082	434	7	the	the	DET
cjal-3082	434	8	tensions	tension	NOUN
cjal-3082	434	9	between	between	ADP
cjal-3082	434	10	compensating	compensate	VERB
cjal-3082	434	11	for	for	ADP
cjal-3082	434	12	irrational	irrational	ADJ
cjal-3082	434	13	pricing	pricing	NOUN
cjal-3082	434	14	on	on	ADP
cjal-3082	434	15	one	one	NUM
cjal-3082	434	16	hand	hand	NOUN
cjal-3082	434	17	,	,	PUNCT
cjal-3082	434	18	and	and	CCONJ
cjal-3082	434	19	excessive	excessive	ADJ
cjal-3082	434	20	opportunities	opportunity	NOUN
cjal-3082	434	21	for	for	ADP
cjal-3082	434	22	negotiations	negotiation	NOUN
cjal-3082	434	23	on	on	ADP
cjal-3082	434	24	the	the	DET
cjal-3082	434	25	other	other	ADJ
cjal-3082	434	26	.	.	PUNCT
cjal-3082	435	1	resolution	resolution	NOUN
cjal-3082	435	2	of	of	ADP
cjal-3082	435	3	these	these	DET
cjal-3082	435	4	problems	problem	NOUN
cjal-3082	435	5	will	will	AUX
cjal-3082	435	6	likely	likely	ADV
cjal-3082	435	7	require	require	VERB
cjal-3082	435	8	further	further	ADJ
cjal-3082	435	9	restructuring	restructuring	NOUN
cjal-3082	435	10	of	of	ADP
cjal-3082	435	11	china	china	PROPN
cjal-3082	435	12	's	's	PART
cjal-3082	435	13	economy	economy	NOUN
cjal-3082	435	14	with	with	ADP
cjal-3082	435	15	an	an	DET
cjal-3082	435	16	emphasis	emphasis	NOUN
cjal-3082	435	17	on	on	ADP
cjal-3082	435	18	market	market	NOUN
cjal-3082	435	19	mechanisms	mechanism	NOUN
cjal-3082	435	20	rather	rather	ADV
cjal-3082	435	21	than	than	ADP
cjal-3082	435	22	on	on	ADP
cjal-3082	435	23	state	state	NOUN
cjal-3082	435	24	planning	planning	NOUN
cjal-3082	435	25	.	.	PUNCT
cjal-3082	436	1	the	the	DET
cjal-3082	436	2	income	income	NOUN
cjal-3082	436	3	tax	tax	NOUN
cjal-3082	436	4	system	system	NOUN
cjal-3082	436	5	for	for	ADP
cjal-3082	436	6	state	state	NOUN
cjal-3082	436	7	-	-	PUNCT
cjal-3082	436	8	owned	own	VERB
cjal-3082	436	9	enterprises	enterprise	NOUN
cjal-3082	436	10	is	be	AUX
cjal-3082	436	11	a	a	DET
cjal-3082	436	12	first	first	ADJ
cjal-3082	436	13	step	step	NOUN
cjal-3082	436	14	towards	towards	ADP
cjal-3082	436	15	greater	great	ADJ
cjal-3082	436	16	independence	independence	NOUN
cjal-3082	436	17	from	from	ADP
cjal-3082	436	18	the	the	DET
cjal-3082	436	19	government	government	NOUN
cjal-3082	436	20	.	.	PUNCT
cjal-3082	437	1	however	however	ADV
cjal-3082	437	2	,	,	PUNCT
cjal-3082	437	3	the	the	DET
cjal-3082	437	4	operational	operational	ADJ
cjal-3082	437	5	responsibility	responsibility	NOUN
cjal-3082	437	6	contract	contract	NOUN
cjal-3082	437	7	system	system	NOUN
cjal-3082	437	8	may	may	AUX
cjal-3082	437	9	prove	prove	VERB
cjal-3082	437	10	to	to	PART
cjal-3082	437	11	impede	impede	VERB
cjal-3082	437	12	such	such	ADJ
cjal-3082	437	13	progress	progress	NOUN
cjal-3082	437	14	,	,	PUNCT
cjal-3082	437	15	for	for	SCONJ
cjal-3082	437	16	it	it	PRON
cjal-3082	437	17	emasculates	emasculate	VERB
cjal-3082	437	18	the	the	DET
cjal-3082	437	19	essence	essence	NOUN
cjal-3082	437	20	of	of	ADP
cjal-3082	437	21	the	the	DET
cjal-3082	437	22	income	income	NOUN
cjal-3082	437	23	tax	tax	NOUN
cjal-3082	437	24	system	system	NOUN
cjal-3082	437	25	.	.	PUNCT
cjal-3082	438	1	it	it	PRON
cjal-3082	438	2	reverts	revert	VERB
cjal-3082	438	3	to	to	ADP
cjal-3082	438	4	a	a	DET
cjal-3082	438	5	system	system	NOUN
cjal-3082	438	6	under	under	ADP
cjal-3082	438	7	which	which	PRON
cjal-3082	438	8	payments	payment	NOUN
cjal-3082	438	9	to	to	ADP
cjal-3082	438	10	the	the	DET
cjal-3082	438	11	government	government	NOUN
cjal-3082	438	12	are	be	AUX
cjal-3082	438	13	determined	determine	VERB
cjal-3082	438	14	primarily	primarily	ADV
cjal-3082	438	15	by	by	ADP
cjal-3082	438	16	individualized	individualized	ADJ
cjal-3082	438	17	negotiations	negotiation	NOUN
cjal-3082	438	18	rather	rather	ADV
cjal-3082	438	19	than	than	ADP
cjal-3082	438	20	by	by	ADP
cjal-3082	438	21	uniform	uniform	ADJ
cjal-3082	438	22	rates	rate	NOUN
cjal-3082	438	23	.	.	PUNCT
cjal-3082	439	1	while	while	SCONJ
cjal-3082	439	2	it	it	PRON
cjal-3082	439	3	may	may	AUX
cjal-3082	439	4	increase	increase	VERB
cjal-3082	439	5	government	government	NOUN
cjal-3082	439	6	revenues	revenue	NOUN
cjal-3082	439	7	in	in	ADP
cjal-3082	439	8	the	the	DET
cjal-3082	439	9	short	short	ADJ
cjal-3082	439	10	run	run	NOUN
cjal-3082	439	11	,	,	PUNCT
cjal-3082	439	12	it	it	PRON
cjal-3082	439	13	does	do	AUX
cjal-3082	439	14	not	not	PART
cjal-3082	439	15	resolve	resolve	VERB
cjal-3082	439	16	the	the	DET
cjal-3082	439	17	fundamental	fundamental	ADJ
cjal-3082	439	18	underlying	underlying	ADJ
cjal-3082	439	19	problems	problem	NOUN
cjal-3082	439	20	that	that	SCONJ
cjal-3082	439	21	china	china	PROPN
cjal-3082	439	22	's	's	PART
cjal-3082	439	23	economy	economy	NOUN
cjal-3082	439	24	continues	continue	VERB
cjal-3082	439	25	to	to	PART
cjal-3082	439	26	face	face	VERB
cjal-3082	439	27	.	.	PUNCT
cjal-3082	440	1	yang	yang	PROPN
cjal-3082	440	2	xiaoping	xiaoping	PROPN
cjal-3082	440	3	:	:	PUNCT
cjal-3082	441	1	94	94	X
cjal-3082	441	2	.	.	PUNCT
cjal-3082	442	1	under	under	ADP
cjal-3082	442	2	the	the	DET
cjal-3082	442	3	profit	profit	NOUN
cjal-3082	442	4	sharing	sharing	NOUN
cjal-3082	442	5	system	system	NOUN
cjal-3082	442	6	,	,	PUNCT
cjal-3082	442	7	an	an	DET
cjal-3082	442	8	efficient	efficient	ADJ
cjal-3082	442	9	enterprise	enterprise	NOUN
cjal-3082	442	10	might	might	AUX
cjal-3082	442	11	be	be	AUX
cjal-3082	442	12	penalized	penalize	VERB
cjal-3082	442	13	rather	rather	ADV
cjal-3082	442	14	than	than	ADP
cjal-3082	442	15	rewarded	reward	VERB
cjal-3082	442	16	because	because	SCONJ
cjal-3082	442	17	it	it	PRON
cjal-3082	442	18	could	could	AUX
cjal-3082	442	19	only	only	ADV
cjal-3082	442	20	negotiate	negotiate	VERB
cjal-3082	442	21	a	a	DET
cjal-3082	442	22	low	low	ADJ
cjal-3082	442	23	profit	profit	NOUN
cjal-3082	442	24	sharing	sharing	NOUN
cjal-3082	442	25	rate	rate	NOUN
cjal-3082	442	26	and	and	CCONJ
cjal-3082	442	27	has	have	AUX
cjal-3082	442	28	nearly	nearly	ADV
cjal-3082	442	29	reached	reach	VERB
cjal-3082	442	30	its	its	PRON
cjal-3082	442	31	limits	limit	NOUN
cjal-3082	442	32	of	of	ADP
cjal-3082	442	33	performance	performance	NOUN
cjal-3082	442	34	.	.	PUNCT
cjal-3082	443	1	at	at	ADP
cjal-3082	443	2	the	the	DET
cjal-3082	443	3	same	same	ADJ
cjal-3082	443	4	time	time	NOUN
cjal-3082	443	5	,	,	PUNCT
cjal-3082	443	6	an	an	DET
cjal-3082	443	7	inefficient	inefficient	ADJ
cjal-3082	443	8	enterprise	enterprise	NOUN
cjal-3082	443	9	may	may	AUX
cjal-3082	443	10	benefit	benefit	VERB
cjal-3082	443	11	from	from	ADP
cjal-3082	443	12	its	its	PRON
cjal-3082	443	13	previous	previous	ADJ
cjal-3082	443	14	poor	poor	ADJ
cjal-3082	443	15	performance	performance	NOUN
cjal-3082	443	16	because	because	SCONJ
cjal-3082	443	17	it	it	PRON
cjal-3082	443	18	negotiated	negotiate	VERB
cjal-3082	443	19	a	a	DET
cjal-3082	443	20	high	high	ADJ
cjal-3082	443	21	sharing	sharing	NOUN
cjal-3082	443	22	rate	rate	NOUN
cjal-3082	443	23	and	and	CCONJ
cjal-3082	443	24	has	have	VERB
cjal-3082	443	25	ample	ample	ADJ
cjal-3082	443	26	room	room	NOUN
cjal-3082	443	27	for	for	ADP
cjal-3082	443	28	improvement	improvement	NOUN
cjal-3082	443	29	.	.	PUNCT
cjal-3082	444	1	*	*	PUNCT
cjal-3082	444	2	ll.b	ll.b	ADJ
cjal-3082	444	3	1983	1983	NUM
cjal-3082	444	4	,	,	PUNCT
cjal-3082	444	5	ll.m	ll.m	ADP
cjal-3082	444	6	1986	1986	NUM
cjal-3082	444	7	,	,	PUNCT
cjal-3082	444	8	fudan	fudan	PROPN
cjal-3082	444	9	university	university	PROPN
cjal-3082	444	10	;	;	PUNCT
cjal-3082	444	11	j.d	j.d	PROPN
cjal-3082	444	12	.	.	PROPN
cjal-3082	444	13	1989	1989	NUM
cjal-3082	444	14	,	,	PUNCT
cjal-3082	444	15	columbia	columbia	PROPN
cjal-3082	444	16	university	university	PROPN
cjal-3082	444	17	.	.	PUNCT
cjal-3082	445	1	1989	1989	NUM
cjal-3082	445	2	]	]	PUNCT