id	sid	tid	token	lemma	pos
cjal-3183	1	1	the	the	DET
cjal-3183	1	2	administrative	administrative	ADJ
cjal-3183	1	3	use	use	NOUN
cjal-3183	1	4	of	of	ADP
cjal-3183	1	5	law	law	NOUN
cjal-3183	1	6	in	in	ADP
cjal-3183	1	7	china	china	PROPN
cjal-3183	1	8	:	:	PUNCT
cjal-3183	1	9	the	the	DET
cjal-3183	1	10	baori	baori	PROPN
cjal-3183	1	11	golf	golf	NOUN
cjal-3183	1	12	club	club	NOUN
cjal-3183	1	13	tax	tax	NOUN
cjal-3183	1	14	case	case	NOUN
cjal-3183	1	15	the	the	DET
cjal-3183	1	16	administrative	administrative	ADJ
cjal-3183	1	17	use	use	NOUN
cjal-3183	1	18	of	of	ADP
cjal-3183	1	19	law	law	NOUN
cjal-3183	1	20	in	in	ADP
cjal-3183	1	21	china	china	PROPN
cjal-3183	1	22	:	:	PUNCT
cjal-3183	1	23	the	the	DET
cjal-3183	1	24	baori	baori	PROPN
cjal-3183	1	25	golf	golf	NOUN
cjal-3183	1	26	club	club	NOUN
cjal-3183	1	27	tax	tax	NOUN
cjal-3183	1	28	case	case	NOUN
cjal-3183	1	29	zhaodong	zhaodong	PROPN
cjal-3183	1	30	jiang	jiang	PROPN
cjal-3183	1	31	*	*	PROPN
cjal-3183	1	32	i.	i.	PROPN
cjal-3183	1	33	introduction	introduction	NOUN
cjal-3183	1	34	on	on	ADP
cjal-3183	1	35	august	august	PROPN
cjal-3183	1	36	18	18	NUM
cjal-3183	1	37	,	,	PUNCT
cjal-3183	1	38	1997	1997	NUM
cjal-3183	1	39	,	,	PUNCT
cjal-3183	1	40	the	the	DET
cjal-3183	1	41	shenzhen	shenzhen	PROPN
cjal-3183	1	42	local	local	PROPN
cjal-3183	1	43	taxation	taxation	PROPN
cjal-3183	1	44	bureau	bureau	NOUN
cjal-3183	1	45	(	(	PUNCT
cjal-3183	1	46	the	the	DET
cjal-3183	1	47	"	"	PUNCT
cjal-3183	1	48	local	local	ADJ
cjal-3183	1	49	taxation	taxation	NOUN
cjal-3183	1	50	bureau	bureau	NOUN
cjal-3183	1	51	"	"	PUNCT
cjal-3183	1	52	)	)	PUNCT
cjal-3183	1	53	auctioned	auction	VERB
cjal-3183	1	54	off	off	ADP
cjal-3183	1	55	assets	asset	NOUN
cjal-3183	1	56	of	of	ADP
cjal-3183	1	57	the	the	DET
cjal-3183	1	58	baori	baori	NOUN
cjal-3183	1	59	golf	golf	NOUN
cjal-3183	1	60	club	club	NOUN
cjal-3183	1	61	,	,	PUNCT
cjal-3183	1	62	a	a	DET
cjal-3183	1	63	chinese	chinese	ADJ
cjal-3183	1	64	-	-	PUNCT
cjal-3183	1	65	japanese	japanese	ADJ
cjal-3183	1	66	joint	joint	ADJ
cjal-3183	1	67	venture	venture	NOUN
cjal-3183	1	68	(	(	PUNCT
cjal-3183	1	69	"	"	PUNCT
cjal-3183	1	70	baori	baori	NOUN
cjal-3183	1	71	"	"	PUNCT
cjal-3183	1	72	or	or	CCONJ
cjal-3183	1	73	the	the	DET
cjal-3183	1	74	"	"	PUNCT
cjal-3183	1	75	jv	jv	NOUN
cjal-3183	1	76	"	"	PUNCT
cjal-3183	1	77	)	)	PUNCT
cjal-3183	1	78	.	.	PUNCT
cjal-3183	1	79	'	'	PUNCT
cjal-3183	2	1	out	out	ADP
cjal-3183	2	2	of	of	ADP
cjal-3183	2	3	the	the	DET
cjal-3183	2	4	260	260	NUM
cjal-3183	2	5	million	million	NUM
cjal-3183	2	6	yuan	yuan	NOUN
cjal-3183	2	7	auction	auction	NOUN
cjal-3183	2	8	proceeds	proceed	NOUN
cjal-3183	2	9	,	,	PUNCT
cjal-3183	2	10	103	103	NUM
cjal-3183	2	11	million	million	NUM
cjal-3183	2	12	yuan	yuan	NOUN
cjal-3183	2	13	went	go	VERB
cjal-3183	2	14	to	to	ADP
cjal-3183	2	15	the	the	DET
cjal-3183	2	16	state	state	NOUN
cjal-3183	2	17	treasury	treasury	PROPN
cjal-3183	2	18	to	to	PART
cjal-3183	2	19	satisfy	satisfy	VERB
cjal-3183	2	20	the	the	DET
cjal-3183	2	21	government	government	NOUN
cjal-3183	2	22	's	's	PART
cjal-3183	2	23	tax	tax	NOUN
cjal-3183	2	24	claims	claim	NOUN
cjal-3183	2	25	against	against	ADP
cjal-3183	2	26	the	the	DET
cjal-3183	2	27	jv.2	jv.2	PROPN
cjal-3183	2	28	the	the	DET
cjal-3183	2	29	baori	baori	NOUN
cjal-3183	2	30	golf	golf	NOUN
cjal-3183	2	31	club	club	NOUN
cjal-3183	2	32	tax	tax	NOUN
cjal-3183	2	33	case	case	NOUN
cjal-3183	2	34	is	be	AUX
cjal-3183	2	35	significant	significant	ADJ
cjal-3183	2	36	in	in	ADP
cjal-3183	2	37	several	several	ADJ
cjal-3183	2	38	respects	respect	NOUN
cjal-3183	2	39	.	.	PUNCT
cjal-3183	3	1	as	as	SCONJ
cjal-3183	3	2	baori	baori	PROPN
cjal-3183	3	3	golf	golf	NOUN
cjal-3183	3	4	club	club	NOUN
cjal-3183	3	5	involved	involve	VERB
cjal-3183	3	6	over	over	ADP
cjal-3183	3	7	147	147	NUM
cjal-3183	3	8	million	million	NUM
cjal-3183	3	9	yuan	yuan	NOUN
cjal-3183	3	10	tax	tax	NOUN
cjal-3183	3	11	-	-	PUNCT
cjal-3183	3	12	related	relate	VERB
cjal-3183	3	13	claims	claim	NOUN
cjal-3183	3	14	and	and	CCONJ
cjal-3183	3	15	penalties,3	penalties,3	NOUN
cjal-3183	3	16	the	the	DET
cjal-3183	3	17	case	case	NOUN
cjal-3183	3	18	*	*	PUNCT
cjal-3183	3	19	associate	associate	NOUN
cjal-3183	3	20	professor	professor	NOUN
cjal-3183	3	21	of	of	ADP
cjal-3183	3	22	law	law	NOUN
cjal-3183	3	23	and	and	CCONJ
cjal-3183	3	24	taxation	taxation	NOUN
cjal-3183	3	25	,	,	PUNCT
cjal-3183	3	26	faculty	faculty	NOUN
cjal-3183	3	27	of	of	ADP
cjal-3183	3	28	business	business	PROPN
cjal-3183	3	29	administration	administration	NOUN
cjal-3183	3	30	,	,	PUNCT
cjal-3183	3	31	the	the	DET
cjal-3183	3	32	chinese	chinese	ADJ
cjal-3183	3	33	university	university	PROPN
cjal-3183	3	34	of	of	ADP
cjal-3183	3	35	hong	hong	PROPN
cjal-3183	3	36	kong	kong	PROPN
cjal-3183	3	37	.	.	PUNCT
cjal-3183	4	1	l.l.m	l.l.m	NOUN
cjal-3183	4	2	,	,	PUNCT
cjal-3183	4	3	s.j.d	s.j.d	NOUN
cjal-3183	4	4	.	.	PUNCT
cjal-3183	4	5	,	,	PUNCT
cjal-3183	4	6	university	university	PROPN
cjal-3183	4	7	of	of	ADP
cjal-3183	4	8	michigan	michigan	PROPN
cjal-3183	4	9	.	.	PUNCT
cjal-3183	5	1	then	then	ADV
cjal-3183	5	2	research	research	NOUN
cjal-3183	5	3	project	project	NOUN
cjal-3183	5	4	has	have	AUX
cjal-3183	5	5	been	be	AUX
cjal-3183	5	6	supported	support	VERB
cjal-3183	5	7	by	by	ADP
cjal-3183	5	8	an	an	DET
cjal-3183	5	9	earmarked	earmark	VERB
cjal-3183	5	10	grant	grant	NOUN
cjal-3183	5	11	of	of	ADP
cjal-3183	5	12	the	the	DET
cjal-3183	5	13	research	research	NOUN
cjal-3183	5	14	grants	grant	NOUN
cjal-3183	5	15	council	council	PROPN
cjal-3183	5	16	of	of	ADP
cjal-3183	5	17	hong	hong	PROPN
cjal-3183	5	18	kong	kong	PROPN
cjal-3183	5	19	.	.	PUNCT
cjal-3183	6	1	1	1	X
cjal-3183	6	2	.	.	X
cjal-3183	6	3	shenzhen	shenzhen	PROPN
cjal-3183	6	4	baori	baori	PROPN
cjal-3183	6	5	gongsi	gongsi	PROPN
cjal-3183	6	6	bufen	bufen	NOUN
cjal-3183	6	7	caichan	caichan	NOUN
cjal-3183	6	8	bei	bei	VERB
cjal-3183	6	9	paimai	paimai	ADP
cjal-3183	7	1	[	[	X
cjal-3183	7	2	part	part	NOUN
cjal-3183	7	3	ofshenzen	ofshenzen	NOUN
cjal-3183	7	4	baori	baori	NOUN
cjal-3183	7	5	company	company	NOUN
cjal-3183	7	6	's	's	PART
cjal-3183	7	7	property	property	NOUN
cjal-3183	7	8	was	be	AUX
cjal-3183	7	9	auctioned	auction	VERB
cjal-3183	7	10	qf	qf	PROPN
cjal-3183	7	11	]	]	PUNCT
cjal-3183	7	12	,	,	PUNCT
cjal-3183	7	13	renmin	renmin	PROPN
cjal-3183	7	14	ribao	ribao	PROPN
cjal-3183	7	15	[	[	PUNCT
cjal-3183	7	16	people	people	NOUN
cjal-3183	7	17	's	's	PART
cjal-3183	7	18	daily	daily	ADJ
cjal-3183	7	19	]	]	X
cjal-3183	7	20	,	,	PUNCT
cjal-3183	7	21	aug	aug	PROPN
cjal-3183	7	22	.	.	PROPN
cjal-3183	7	23	19	19	NUM
cjal-3183	7	24	,	,	PUNCT
cjal-3183	7	25	1997	1997	NUM
cjal-3183	7	26	,	,	PUNCT
cjal-3183	7	27	at	at	ADP
cjal-3183	7	28	4	4	NUM
cjal-3183	7	29	[	[	NOUN
cjal-3183	7	30	hereinafter	hereinafter	NOUN
cjal-3183	7	31	property	property	NOUN
cjal-3183	7	32	was	be	AUX
cjal-3183	7	33	auctioned	auction	VERB
cjal-3183	7	34	of	of	ADP
cjal-3183	7	35	]	]	X
cjal-3183	7	36	]	]	X
cjal-3183	7	37	.	.	PUNCT
cjal-3183	8	1	2	2	X
cjal-3183	8	2	.	.	NOUN
cjal-3183	8	3	baorishui'an	baorishui'an	VERB
cjal-3183	8	4	chachuloushui	chachuloushui	PROPN
cjal-3183	8	5	youxuwen	youxuwen	NOUN
cjal-3183	8	6	[	[	X
cjal-3183	8	7	an	an	DET
cjal-3183	8	8	update	update	NOUN
cjal-3183	8	9	ofthebaori	ofthebaori	ADJ
cjal-3183	8	10	tax	tax	NOUN
cjal-3183	8	11	case	case	NOUN
cjal-3183	8	12	]	]	PUNCT
cjal-3183	8	13	,	,	PUNCT
cjal-3183	8	14	shenzitel	shenzitel	PROPN
cjal-3183	8	15	shuivu	shuivu	PROPN
cjal-3183	8	16	gogbao	gogbao	PROPN
cjal-3183	9	1	[	[	X
cjal-3183	9	2	shenzhen	shenzhen	PROPN
cjal-3183	9	3	taxation	taxation	PROPN
cjal-3183	9	4	bull	bull	NOUN
cjal-3183	9	5	.	.	PUNCT
cjal-3183	10	1	]	]	X
cjal-3183	10	2	,	,	PUNCT
cjal-3183	10	3	1997	1997	NUM
cjal-3183	10	4	,	,	PUNCT
cjal-3183	10	5	no	no	INTJ
cjal-3183	10	6	.	.	NOUN
cjal-3183	10	7	11	11	NUM
cjal-3183	10	8	,	,	PUNCT
cjal-3183	10	9	at	at	ADP
cjal-3183	10	10	10	10	NUM
cjal-3183	10	11	.	.	PUNCT
cjal-3183	11	1	3	3	X
cjal-3183	11	2	.	.	X
cjal-3183	11	3	thesum	thesum	NOUN
cjal-3183	11	4	included	include	VERB
cjal-3183	11	5	70,625,790.70	70,625,790.70	NUM
cjal-3183	11	6	yuan	yuan	NOUN
cjal-3183	11	7	as	as	ADP
cjal-3183	11	8	overdue	overdue	ADJ
cjal-3183	11	9	taxes	taxis	NOUN
cjal-3183	11	10	,	,	PUNCT
cjal-3183	11	11	guanyu	guanyu	PROPN
cjal-3183	11	12	bao'an	bao'an	NOUN
cjal-3183	11	13	bacri	bacri	NOUN
cjal-3183	11	14	gaocrfuqiu	gaocrfuqiu	VERB
cjal-3183	11	15	yule	yule	PROPN
cjal-3183	11	16	guanguangyouxiangongsi	guanguangyouxiangongsi	ADJ
cjal-3183	11	17	shuiu	shuiu	PROPN
cjal-3183	11	18	nveizhang	nveizhang	PROPN
cjal-3183	11	19	wenti	wenti	AUX
cjal-3183	11	20	de	de	X
cjal-3183	11	21	chulijueding	chulijuede	VERB
cjal-3183	11	22	[	[	PUNCT
cjal-3183	11	23	decision	decision	NOUN
cjal-3183	11	24	concerning	concern	VERB
cjal-3183	11	25	the	the	DET
cjal-3183	11	26	matter	matter	NOUN
cjal-3183	11	27	of	of	ADP
cjal-3183	11	28	tax	tax	NOUN
cjal-3183	11	29	violations	violation	NOUN
cjal-3183	11	30	of	of	ADP
cjal-3183	11	31	baoan	baoan	PROPN
cjal-3183	11	32	baori	baori	PROPN
cjal-3183	11	33	golf	golf	NOUN
cjal-3183	11	34	entertainment	entertainment	NOUN
cjal-3183	11	35	and	and	CCONJ
cjal-3183	11	36	sightseeing	sightseeing	NOUN
cjal-3183	11	37	limited	limited	ADJ
cjal-3183	11	38	company	company	NOUN
cjal-3183	11	39	]	]	PUNCT
cjal-3183	11	40	,	,	PUNCT
cjal-3183	11	41	investigation	investigation	NOUN
cjal-3183	11	42	department	department	PROPN
cjal-3183	11	43	,	,	PUNCT
cjal-3183	11	44	shenzhen	shenzhen	PROPN
cjal-3183	11	45	local	local	PROPN
cjal-3183	11	46	taxation	taxation	PROPN
cjal-3183	11	47	bureau	bureau	NOUN
cjal-3183	11	48	,	,	PUNCT
cjal-3183	11	49	shen	shen	PROPN
cjal-3183	11	50	di	di	PROPN
cjal-3183	11	51	shui	shui	PROPN
cjal-3183	11	52	ji	ji	PROPN
cjal-3183	11	53	fa	fa	PROPN
cjal-3183	11	54	,	,	PUNCT
cjal-3183	11	55	no	no	INTJ
cjal-3183	11	56	.	.	NOUN
cjal-3183	11	57	092	092	NUM
cjal-3183	11	58	,	,	PUNCT
cjal-3183	11	59	may	may	AUX
cjal-3183	11	60	29	29	NUM
cjal-3183	11	61	,	,	PUNCT
cjal-3183	11	62	1996	1996	NUM
cjal-3183	11	63	,	,	PUNCT
cjal-3183	11	64	shenzhen	shenzhen	PROPN
cjal-3183	11	65	shuiwu	shuiwu	PROPN
cjal-3183	11	66	gongbao	gongbao	VERB
cjal-3183	11	67	[	[	X
cjal-3183	11	68	shenzhen	shenzhen	PROPN
cjal-3183	11	69	taxation	taxation	PROPN
cjal-3183	11	70	bull	bull	PROPN
cjal-3183	11	71	]	]	PUNCT
cjal-3183	11	72	,	,	PUNCT
cjal-3183	11	73	no	no	INTJ
cjal-3183	11	74	.	.	NOUN
cjal-3183	11	75	9	9	NUM
cjal-3183	11	76	,	,	PUNCT
cjal-3183	11	77	at	at	ADP
cjal-3183	11	78	30,30	30,30	NUM
cjal-3183	11	79	[	[	NOUN
cjal-3183	11	80	hereinafter	hereinafter	NOUN
cjal-3183	11	81	may	may	PROPN
cjal-3183	11	82	1996	1996	NUM
cjal-3183	11	83	decision	decision	NOUN
cjal-3183	11	84	]	]	PUNCT
cjal-3183	11	85	;	;	PUNCT
cjal-3183	11	86	52.527	52.527	NUM
cjal-3183	11	87	million	million	NUM
cjal-3183	11	88	yuan	yuan	NOUN
cjal-3183	11	89	as	as	ADP
cjal-3183	11	90	zhinajin	zhinajin	NOUN
cjal-3183	11	91	or	or	CCONJ
cjal-3183	11	92	fines	fine	NOUN
cjal-3183	11	93	for	for	ADP
cjal-3183	11	94	late	late	ADJ
cjal-3183	11	95	payment	payment	NOUN
cjal-3183	11	96	(	(	PUNCT
cjal-3183	11	97	calculated	calculate	VERB
cjal-3183	11	98	for	for	ADP
cjal-3183	11	99	the	the	DET
cjal-3183	11	100	period	period	NOUN
cjal-3183	11	101	from	from	ADP
cjal-3183	11	102	july	july	PROPN
cjal-3183	11	103	1	1	NUM
cjal-3183	11	104	1996	1996	NUM
cjal-3183	11	105	to	to	ADP
cjal-3183	11	106	august	august	PROPN
cjal-3183	11	107	18	18	NUM
cjal-3183	11	108	,	,	PUNCT
cjal-3183	11	109	1997	1997	NUM
cjal-3183	11	110	)	)	PUNCT
cjal-3183	11	111	;	;	PUNCT
cjal-3183	11	112	and	and	CCONJ
cjal-3183	11	113	administrative	administrative	ADJ
cjal-3183	11	114	penalties	penalty	NOUN
cjal-3183	11	115	amounting	amount	VERB
cjal-3183	11	116	to	to	ADP
cjal-3183	11	117	24,681,959.81	24,681,959.81	NUM
cjal-3183	11	118	yuan	yuan	NOUN
cjal-3183	11	119	;	;	PUNCT
cjal-3183	11	120	shenzhen	shenzhen	PROPN
cjal-3183	11	121	difang	difang	PROPN
cjal-3183	11	122	shuinu	shuinu	PROPN
cjal-3183	11	123	ju	ju	PROPN
cjal-3183	12	1	[	[	X
cjal-3183	12	2	shenzhen	shenzhen	PROPN
cjal-3183	12	3	local	local	PROPN
cjal-3183	12	4	taxation	taxation	PROPN
cjal-3183	12	5	bureau	bureau	NOUN
cjal-3183	12	6	]	]	PUNCT
cjal-3183	12	7	,	,	PUNCT
cjal-3183	12	8	guanjubaori	guanjubaori	X
cjal-3183	12	9	gaoerfuqiuyule	gaoerfuqiuyule	PROPN
cjal-3183	12	10	guanguang	guanguang	PROPN
cjal-3183	12	11	yotxian	yotxian	PROPN
cjal-3183	12	12	gongsitoukangshuianjian	gongsitoukangshuianjian	PROPN
cjal-3183	12	13	chachu	chachu	PROPN
cjal-3183	12	14	qingkuang	qingkuang	PROPN
cjal-3183	12	15	tongbao	tongbao	VERB
cjal-3183	13	1	[	[	X
cjal-3183	13	2	announcement	announcement	NOUN
cjal-3183	13	3	on	on	ADP
cjal-3183	13	4	the	the	DET
cjal-3183	13	5	investigation	investigation	NOUN
cjal-3183	13	6	and	and	CCONJ
cjal-3183	13	7	action	action	NOUN
cjal-3183	13	8	taken	take	VERB
cjal-3183	13	9	in	in	ADP
cjal-3183	13	10	the	the	DET
cjal-3183	13	11	case	case	NOUN
cjal-3183	13	12	of	of	ADP
cjal-3183	13	13	tax	tax	NOUN
cjal-3183	13	14	evasion	evasion	NOUN
cjal-3183	13	15	and	and	CCONJ
cjal-3183	13	16	refusal	refusal	NOUN
cjal-3183	13	17	to	to	PART
cjal-3183	13	18	pay	pay	VERB
cjal-3183	13	19	tax	tax	NOUN
cjal-3183	13	20	involving	involve	VERB
cjal-3183	13	21	baori	baori	NOUN
cjal-3183	13	22	golf	golf	NOUN
cjal-3183	13	23	entertainment	entertainment	NOUN
cjal-3183	13	24	and	and	CCONJ
cjal-3183	13	25	sightseeing	sightseeing	NOUN
cjal-3183	13	26	limited	limited	ADJ
cjal-3183	13	27	company	company	NOUN
cjal-3183	13	28	]	]	PUNCT
cjal-3183	13	29	,	,	PUNCT
cjal-3183	13	30	aug	aug	PROPN
cjal-3183	13	31	.	.	PROPN
cjal-3183	13	32	18	18	NUM
cjal-3183	13	33	,	,	PUNCT
cjal-3183	13	34	1997	1997	NUM
cjal-3183	13	35	,	,	PUNCT
cjal-3183	13	36	shenzhen	shenzhen	PROPN
cjal-3183	13	37	shuivu	shuivu	PROPN
cjal-3183	13	38	gongbao	gongbao	PROPN
cjal-3183	14	1	[	[	X
cjal-3183	14	2	shenzhen	shenzhen	PROPN
cjal-3183	14	3	taxation	taxation	PROPN
cjal-3183	14	4	bull	bull	NOUN
cjal-3183	14	5	.	.	PUNCT
cjal-3183	15	1	]	]	X
cjal-3183	15	2	,	,	PUNCT
cjal-3183	15	3	no	no	INTJ
cjal-3183	15	4	.	.	NOUN
cjal-3183	15	5	9	9	NUM
cjal-3183	15	6	,	,	PUNCT
cjal-3183	15	7	at	at	ADP
cjal-3183	15	8	4	4	NUM
cjal-3183	15	9	,	,	PUNCT
cjal-3183	15	10	7	7	NUM
cjal-3183	15	11	[	[	X
cjal-3183	15	12	hereinafter	hereinafter	NOUN
cjal-3183	15	13	announcement	announcement	NOUN
cjal-3183	15	14	on	on	ADP
cjal-3183	15	15	baori	baori	NOUN
cjal-3183	15	16	]	]	PUNCT
cjal-3183	15	17	.	.	PUNCT
cjal-3183	16	1	zhinajin	zhinajin	NOUN
cjal-3183	16	2	or	or	CCONJ
cjal-3183	16	3	a	a	DET
cjal-3183	16	4	fine	fine	NOUN
cjal-3183	16	5	for	for	ADP
cjal-3183	16	6	late	late	ADJ
cjal-3183	16	7	payment	payment	NOUN
cjal-3183	16	8	is	be	AUX
cjal-3183	16	9	distinguishable	distinguishable	ADJ
cjal-3183	16	10	from	from	ADP
cjal-3183	16	11	an	an	DET
cjal-3183	16	12	administrative	administrative	ADJ
cjal-3183	16	13	penalty	penalty	NOUN
cjal-3183	16	14	.	.	PUNCT
cjal-3183	17	1	the	the	DET
cjal-3183	17	2	former	former	ADJ
cjal-3183	17	3	apply	apply	VERB
cjal-3183	17	4	whenever	whenever	SCONJ
cjal-3183	17	5	taxpayers	taxpayer	NOUN
cjal-3183	17	6	fail	fail	VERB
cjal-3183	17	7	to	to	PART
cjal-3183	17	8	pay	pay	VERB
cjal-3183	17	9	tax	tax	NOUN
cjal-3183	17	10	within	within	ADP
cjal-3183	17	11	the	the	DET
cjal-3183	17	12	time	time	NOUN
cjal-3183	17	13	limit	limit	NOUN
cjal-3183	17	14	prescribed	prescribe	VERB
cjal-3183	17	15	by	by	ADP
cjal-3183	17	16	law	law	NOUN
cjal-3183	17	17	(	(	PUNCT
cjal-3183	17	18	comparable	comparable	ADJ
cjal-3183	17	19	to	to	ADP
cjal-3183	17	20	an	an	DET
cjal-3183	17	21	interest	interest	NOUN
cjal-3183	17	22	payment	payment	NOUN
cjal-3183	17	23	under	under	ADP
cjal-3183	17	24	u.s	u.s	PROPN
cjal-3183	17	25	.	.	PROPN
cjal-3183	17	26	federal	federal	ADJ
cjal-3183	17	27	income	income	NOUN
cjal-3183	17	28	tax	tax	NOUN
cjal-3183	17	29	law	law	NOUN
cjal-3183	17	30	)	)	PUNCT
cjal-3183	17	31	.	.	PUNCT
cjal-3183	18	1	zhonghua	zhonghua	PROPN
cjal-3183	18	2	renmin	renmin	PROPN
cjal-3183	18	3	gongheguo	gongheguo	PROPN
cjal-3183	18	4	shuishouzhengshou	shuishouzhengshou	PROPN
cjal-3183	18	5	guanli	guanli	PROPN
cjal-3183	18	6	fa	fa	PROPN
cjal-3183	18	7	[	[	X
cjal-3183	18	8	law	law	NOUN
cjal-3183	18	9	of	of	ADP
cjal-3183	18	10	the	the	DET
cjal-3183	18	11	people	people	NOUN
cjal-3183	18	12	's	's	PART
cjal-3183	18	13	republic	republic	NOUN
cjal-3183	18	14	of	of	ADP
cjal-3183	18	15	china	china	PROPN
cjal-3183	18	16	on	on	ADP
cjal-3183	18	17	the	the	DET
cjal-3183	18	18	administration	administration	NOUN
cjal-3183	18	19	of	of	ADP
cjal-3183	18	20	tax	tax	NOUN
cjal-3183	18	21	collection	collection	NOUN
cjal-3183	18	22	]	]	PUNCT
cjal-3183	18	23	,	,	PUNCT
cjal-3183	18	24	art	art	NOUN
cjal-3183	18	25	.	.	PUNCT
cjal-3183	18	26	20	20	NUM
cjal-3183	18	27	,	,	PUNCT
cjal-3183	18	28	(	(	PUNCT
cjal-3183	18	29	adopted	adopt	VERB
cjal-3183	18	30	on	on	ADP
cjal-3183	18	31	september	september	PROPN
cjal-3183	18	32	4	4	NUM
cjal-3183	18	33	,	,	PUNCT
cjal-3183	18	34	1992	1992	NUM
cjal-3183	18	35	and	and	CCONJ
cjal-3183	18	36	amended	amend	VERB
cjal-3183	18	37	on	on	ADP
cjal-3183	18	38	february	february	PROPN
cjal-3183	18	39	28	28	NUM
cjal-3183	18	40	,	,	PUNCT
cjal-3183	18	41	1995	1995	NUM
cjal-3183	18	42	)	)	PUNCT
cjal-3183	18	43	,	,	PUNCT
cjal-3183	18	44	1992	1992	NUM
cjal-3183	18	45	fagui	fagui	VERB
cjal-3183	18	46	human	human	ADJ
cjal-3183	18	47	45	45	NUM
cjal-3183	18	48	[	[	SYM
cjal-3183	18	49	hereinafter	hereinafter	NOUN
cjal-3183	18	50	1992	1992	NUM
cjal-3183	18	51	tax	tax	NOUN
cjal-3183	18	52	collection	collection	NOUN
cjal-3183	18	53	law	law	NOUN
cjal-3183	18	54	]	]	PUNCT
cjal-3183	18	55	.	.	PUNCT
cjal-3183	19	1	columbia	columbia	PROPN
cjal-3183	19	2	journal	journal	PROPN
cjal-3183	19	3	of	of	ADP
cjal-3183	19	4	asian	asian	ADJ
cjal-3183	19	5	law	law	NOUN
cjal-3183	19	6	ranks	rank	VERB
cjal-3183	19	7	among	among	ADP
cjal-3183	19	8	the	the	DET
cjal-3183	19	9	top	top	ADJ
cjal-3183	19	10	tax	tax	NOUN
cjal-3183	19	11	cases	case	NOUN
cjal-3183	19	12	in	in	ADP
cjal-3183	19	13	china	china	PROPN
cjal-3183	19	14	's	's	PART
cjal-3183	19	15	history	history	NOUN
cjal-3183	19	16	.	.	PUNCT
cjal-3183	19	17	'	'	PUNCT
cjal-3183	20	1	in	in	ADP
cjal-3183	20	2	an	an	DET
cjal-3183	20	3	unprecedented	unprecedented	ADJ
cjal-3183	20	4	move	move	NOUN
cjal-3183	20	5	,	,	PUNCT
cjal-3183	20	6	the	the	DET
cjal-3183	20	7	chinese	chinese	ADJ
cjal-3183	20	8	authorities	authority	NOUN
cjal-3183	20	9	openly	openly	ADV
cjal-3183	20	10	charged	charge	VERB
cjal-3183	20	11	the	the	DET
cjal-3183	20	12	jv	jv	NOUN
cjal-3183	20	13	and	and	CCONJ
cjal-3183	20	14	its	its	PRON
cjal-3183	20	15	japanese	japanese	ADJ
cjal-3183	20	16	management	management	NOUN
cjal-3183	20	17	with	with	ADP
cjal-3183	20	18	toushui	toushui	NOUN
cjal-3183	20	19	or	or	CCONJ
cjal-3183	20	20	"	"	PUNCT
cjal-3183	20	21	tax	tax	NOUN
cjal-3183	20	22	evasion"5	evasion"5	PROPN
cjal-3183	20	23	and	and	CCONJ
cjal-3183	20	24	kangshui	kangshui	NOUN
cjal-3183	20	25	or	or	CCONJ
cjal-3183	20	26	"	"	PUNCT
cjal-3183	20	27	refusal	refusal	NOUN
cjal-3183	20	28	to	to	PART
cjal-3183	20	29	pay	pay	VERB
cjal-3183	20	30	tax",6	tax",6	NOUN
cjal-3183	20	31	each	each	DET
cjal-3183	20	32	charge	charge	NOUN
cjal-3183	20	33	carrying	carry	VERB
cjal-3183	20	34	severe	severe	ADJ
cjal-3183	20	35	administrative7	administrative7	NOUN
cjal-3183	20	36	and	and	CCONJ
cjal-3183	20	37	criminal	criminal	ADJ
cjal-3183	20	38	penalties	penalty	NOUN
cjal-3183	20	39	'	'	PUNCT
cjal-3183	20	40	whereas	whereas	SCONJ
cjal-3183	20	41	administrative	administrative	ADJ
cjal-3183	20	42	fines	fine	NOUN
cjal-3183	20	43	can	can	AUX
cjal-3183	20	44	be	be	AUX
cjal-3183	20	45	imposed	impose	VERB
cjal-3183	20	46	only	only	ADV
cjal-3183	20	47	if	if	SCONJ
cjal-3183	20	48	a	a	DET
cjal-3183	20	49	specific	specific	ADJ
cjal-3183	20	50	tax	tax	NOUN
cjal-3183	20	51	law	law	NOUN
cjal-3183	20	52	infraction	infraction	NOUN
cjal-3183	20	53	is	be	AUX
cjal-3183	20	54	found	find	VERB
cjal-3183	20	55	,	,	PUNCT
cjal-3183	20	56	i	i	PROPN
cjal-3183	20	57	d.	d.	PROPN
cjal-3183	20	58	,	,	PUNCT
cjal-3183	20	59	art	art	NOUN
cjal-3183	20	60	.	.	PUNCT
cjal-3183	21	1	37	37	NUM
cjal-3183	21	2	-	-	SYM
cjal-3183	21	3	46,48	46,48	NUM
cjal-3183	21	4	.	.	PUNCT
cjal-3183	22	1	for	for	ADP
cjal-3183	22	2	an	an	DET
cjal-3183	22	3	english	english	ADJ
cjal-3183	22	4	discussion	discussion	NOUN
cjal-3183	22	5	of	of	ADP
cjal-3183	22	6	the	the	DET
cjal-3183	22	7	1992	1992	NUM
cjal-3183	22	8	tax	tax	NOUN
cjal-3183	22	9	collection	collection	NOUN
cjal-3183	22	10	law	law	NOUN
cjal-3183	22	11	,	,	PUNCT
cjal-3183	22	12	see	see	VERB
cjal-3183	22	13	amy	amy	PROPN
cjal-3183	22	14	l.	l.	PROPN
cjal-3183	22	15	sommers	sommers	PROPN
cjal-3183	22	16	&	&	CCONJ
cjal-3183	22	17	kara	kara	PROPN
cjal-3183	22	18	l.	l.	PROPN
cjal-3183	22	19	phillips	phillips	PROPN
cjal-3183	22	20	,	,	PUNCT
cjal-3183	22	21	assessing	assess	VERB
cjal-3183	22	22	the	the	DET
cjal-3183	22	23	tax	tax	NOUN
cjal-3183	22	24	administration	administration	NOUN
cjal-3183	22	25	law	law	NOUN
cjal-3183	22	26	of	of	ADP
cjal-3183	22	27	the	the	DET
cjal-3183	22	28	people	people	NOUN
cjal-3183	22	29	's	's	PART
cjal-3183	22	30	republic	republic	NOUN
cjal-3183	22	31	of	of	ADP
cjal-3183	22	32	china	china	PROPN
cjal-3183	22	33	,	,	PUNCT
cjal-3183	22	34	18	18	NUM
cjal-3183	22	35	loy	loy	PROPN
cjal-3183	22	36	.	.	PUNCT
cjal-3183	23	1	l.a	l.a	PROPN
cjal-3183	23	2	.	.	PROPN
cjal-3183	23	3	int'l	int'l	PROPN
cjal-3183	23	4	&	&	CCONJ
cjal-3183	23	5	comp	comp	PROPN
cjal-3183	23	6	.	.	PUNCT
cjal-3183	24	1	l.j	l.j	PROPN
cjal-3183	24	2	.	.	PROPN
cjal-3183	24	3	339	339	NUM
cjal-3183	24	4	(	(	PUNCT
cjal-3183	24	5	1996	1996	NUM
cjal-3183	24	6	)	)	PUNCT
cjal-3183	24	7	.	.	PUNCT
cjal-3183	25	1	another	another	DET
cjal-3183	25	2	difference	difference	NOUN
cjal-3183	25	3	between	between	ADP
cjal-3183	25	4	an	an	DET
cjal-3183	25	5	administrative	administrative	ADJ
cjal-3183	25	6	penalty	penalty	NOUN
cjal-3183	25	7	and	and	CCONJ
cjal-3183	25	8	a	a	DET
cjal-3183	25	9	fine	fine	NOUN
cjal-3183	25	10	for	for	ADP
cjal-3183	25	11	late	late	ADJ
cjal-3183	25	12	payment	payment	NOUN
cjal-3183	25	13	is	be	AUX
cjal-3183	25	14	the	the	DET
cjal-3183	25	15	method	method	NOUN
cjal-3183	25	16	of	of	ADP
cjal-3183	25	17	enforcement	enforcement	NOUN
cjal-3183	25	18	.	.	PUNCT
cjal-3183	26	1	tax	tax	NOUN
cjal-3183	26	2	officials	official	NOUN
cjal-3183	26	3	can	can	AUX
cjal-3183	26	4	take	take	VERB
cjal-3183	26	5	action	action	NOUN
cjal-3183	26	6	to	to	PART
cjal-3183	26	7	enforce	enforce	VERB
cjal-3183	26	8	a	a	DET
cjal-3183	26	9	fine	fine	NOUN
cjal-3183	26	10	for	for	ADP
cjal-3183	26	11	late	late	ADJ
cjal-3183	26	12	payment	payment	NOUN
cjal-3183	26	13	withoutjudicial	withoutjudicial	ADJ
cjal-3183	26	14	assistance	assistance	NOUN
cjal-3183	26	15	;	;	PUNCT
cjal-3183	26	16	but	but	CCONJ
cjal-3183	26	17	the	the	DET
cjal-3183	26	18	enforcement	enforcement	NOUN
cjal-3183	26	19	of	of	ADP
cjal-3183	26	20	an	an	DET
cjal-3183	26	21	administrative	administrative	ADJ
cjal-3183	26	22	penalty	penalty	NOUN
cjal-3183	26	23	calls	call	VERB
cjal-3183	26	24	for	for	ADP
cjal-3183	26	25	court	court	NOUN
cjal-3183	26	26	action	action	NOUN
cjal-3183	26	27	,	,	PUNCT
cjal-3183	27	1	zhonghua	zhonghua	PROPN
cjal-3183	27	2	renmin	renmin	PROPN
cjal-3183	27	3	gongheguo	gongheguo	PROPN
cjal-3183	27	4	xingzheng	xingzheng	PROPN
cjal-3183	27	5	chufa	chufa	PROPN
cjal-3183	27	6	fa	fa	PROPN
cjal-3183	28	1	[	[	X
cjal-3183	28	2	administrative	administrative	ADJ
cjal-3183	28	3	penalty	penalty	NOUN
cjal-3183	28	4	law	law	NOUN
cjal-3183	28	5	of	of	ADP
cjal-3183	28	6	the	the	DET
cjal-3183	28	7	people	people	NOUN
cjal-3183	28	8	's	's	PART
cjal-3183	28	9	republic	republic	NOUN
cjal-3183	28	10	of	of	ADP
cjal-3183	28	11	china	china	PROPN
cjal-3183	28	12	]	]	PUNCT
cjal-3183	28	13	,	,	PUNCT
cjal-3183	28	14	art	art	NOUN
cjal-3183	28	15	.	.	PUNCT
cjal-3183	29	1	51	51	NUM
cjal-3183	29	2	(	(	PUNCT
cjal-3183	29	3	adopted	adopt	VERB
cjal-3183	29	4	on	on	ADP
cjal-3183	29	5	march	march	PROPN
cjal-3183	29	6	17	17	NUM
cjal-3183	29	7	,	,	PUNCT
cjal-3183	29	8	1996	1996	NUM
cjal-3183	29	9	)	)	PUNCT
cjal-3183	29	10	,	,	PUNCT
cjal-3183	29	11	guowuyuan	guowuyuan	PROPN
cjal-3183	29	12	fazhi	fazhi	PROPN
cjal-3183	29	13	ju	ju	PROPN
cjal-3183	30	1	[	[	X
cjal-3183	30	2	legislative	legislative	ADJ
cjal-3183	30	3	and	and	CCONJ
cjal-3183	30	4	legal	legal	ADJ
cjal-3183	30	5	bureau	bureau	NOUN
cjal-3183	30	6	,	,	PUNCT
cjal-3183	30	7	state	state	NOUN
cjal-3183	30	8	council	council	PROPN
cjal-3183	30	9	)	)	PUNCT
cjal-3183	30	10	,	,	PUNCT
cjal-3183	30	11	zhonghua	zhonghua	PROPN
cjal-3183	30	12	renmin	renmin	PROPN
cjal-3183	30	13	gongheguo	gongheguo	PROPN
cjal-3183	30	14	xin	xin	PROPN
cjal-3183	30	15	fagui	fagui	VERB
cjal-3183	30	16	huibian	huibian	PROPN
cjal-3183	30	17	1996	1996	NUM
cjal-3183	30	18	di	di	X
cjal-3183	30	19	yi	yi	PROPN
cjal-3183	30	20	ji	ji	PROPN
cjal-3183	31	1	[	[	X
cjal-3183	31	2	vol	vol	NOUN
cjal-3183	31	3	.	.	NOUN
cjal-3183	31	4	1	1	NUM
cjal-3183	31	5	,	,	PUNCT
cjal-3183	31	6	new	new	ADJ
cjal-3183	31	7	collection	collection	NOUN
cjal-3183	31	8	of	of	ADP
cjal-3183	31	9	laws	law	NOUN
cjal-3183	31	10	and	and	CCONJ
cjal-3183	31	11	regulations	regulation	NOUN
cjal-3183	31	12	of	of	ADP
cjal-3183	31	13	the	the	DET
cjal-3183	31	14	people	people	NOUN
cjal-3183	31	15	's	's	PART
cjal-3183	31	16	republic	republic	NOUN
cjal-3183	31	17	of	of	ADP
cjal-3183	31	18	china	china	PROPN
cjal-3183	31	19	1996	1996	NUM
cjal-3183	31	20	]	]	PUNCT
cjal-3183	31	21	9	9	NUM
cjal-3183	31	22	,	,	PUNCT
cjal-3183	31	23	11	11	NUM
cjal-3183	31	24	(	(	PUNCT
cjal-3183	31	25	1996	1996	NUM
cjal-3183	31	26	)	)	PUNCT
cjal-3183	32	1	[	[	X
cjal-3183	32	2	hereinafter	hereinafter	NOUN
cjal-3183	32	3	administrative	administrative	ADJ
cjal-3183	32	4	penalty	penalty	NOUN
cjal-3183	32	5	law	law	NOUN
cjal-3183	32	6	]	]	PUNCT
cjal-3183	32	7	.	.	PUNCT
cjal-3183	33	1	for	for	ADP
cjal-3183	33	2	a	a	DET
cjal-3183	33	3	brief	brief	ADJ
cjal-3183	33	4	description	description	NOUN
cjal-3183	33	5	of	of	ADP
cjal-3183	33	6	the	the	DET
cjal-3183	33	7	administrative	administrative	ADJ
cjal-3183	33	8	penalty	penalty	NOUN
cjal-3183	33	9	law	law	NOUN
cjal-3183	33	10	,	,	PUNCT
cjal-3183	33	11	see	see	VERB
cjal-3183	33	12	dingjian	dingjian	PROPN
cjal-3183	33	13	cai	cai	PROPN
cjal-3183	33	14	,	,	PUNCT
cjal-3183	33	15	introduction	introduction	NOUN
cjal-3183	33	16	to	to	ADP
cjal-3183	33	17	the	the	DET
cjal-3183	33	18	administrative	administrative	ADJ
cjal-3183	33	19	penalty	penalty	NOUN
cjal-3183	33	20	law	law	NOUN
cjal-3183	33	21	of	of	ADP
cjal-3183	33	22	china	china	PROPN
cjal-3183	33	23	,	,	PUNCT
cjal-3183	33	24	10	10	NUM
cjal-3183	33	25	colum	colum	NOUN
cjal-3183	33	26	.	.	PUNCT
cjal-3183	34	1	j.	j.	PROPN
cjal-3183	34	2	asian	asian	PROPN
cjal-3183	34	3	l.	l.	PROPN
cjal-3183	34	4	259	259	NUM
cjal-3183	34	5	(	(	PUNCT
cjal-3183	34	6	1996	1996	NUM
cjal-3183	34	7	)	)	PUNCT
cjal-3183	34	8	.	.	PUNCT
cjal-3183	35	1	4	4	X
cjal-3183	35	2	.	.	X
cjal-3183	35	3	see	see	VERB
cjal-3183	35	4	shangguan	shangguan	PROPN
cjal-3183	35	5	musheng	musheng	PROPN
cjal-3183	35	6	,	,	PUNCT
cjal-3183	35	7	gaige	gaige	PROPN
cjal-3183	35	8	de	de	PROPN
cjal-3183	35	9	chuangkou	chuangkou	PROPN
cjal-3183	35	10	he	he	PRON
cjal-3183	35	11	chuangkou	chuangkou	PROPN
cjal-3183	35	12	de	de	X
cjal-3183	35	13	gaige	gaige	PROPN
cjal-3183	36	1	[	[	X
cjal-3183	36	2	the	the	DET
cjal-3183	36	3	"	"	PUNCT
cjal-3183	36	4	window	window	NOUN
cjal-3183	36	5	"	"	PUNCT
cjal-3183	36	6	for	for	ADP
cjal-3183	36	7	the	the	DET
cjal-3183	36	8	reform	reform	NOUN
cjal-3183	36	9	and	and	CCONJ
cjal-3183	36	10	the	the	DET
cjal-3183	36	11	reform	reform	NOUN
cjal-3183	36	12	of	of	ADP
cjal-3183	36	13	the	the	DET
cjal-3183	36	14	"	"	PUNCT
cjal-3183	36	15	window	window	NOUN
cjal-3183	36	16	'	'	PUNCT
cjal-3183	36	17	]	]	PUNCT
cjal-3183	36	18	,	,	PUNCT
cjal-3183	36	19	zhongguo	zhongguo	PROPN
cjal-3183	36	20	shuiwu	shuiwu	PROPN
cjal-3183	37	1	[	[	X
cjal-3183	37	2	china	china	PROPN
cjal-3183	37	3	taxation	taxation	PROPN
cjal-3183	37	4	]	]	PUNCT
cjal-3183	37	5	,	,	PUNCT
cjal-3183	37	6	1997	1997	NUM
cjal-3183	37	7	no	no	NOUN
cjal-3183	37	8	.	.	PROPN
cjal-3183	37	9	12	12	NUM
cjal-3183	37	10	,	,	PUNCT
cjal-3183	37	11	at	at	ADP
cjal-3183	37	12	4	4	NUM
cjal-3183	37	13	,	,	PUNCT
cjal-3183	37	14	12	12	NUM
cjal-3183	37	15	(	(	PUNCT
cjal-3183	37	16	director	director	NOUN
cjal-3183	37	17	of	of	ADP
cjal-3183	37	18	the	the	DET
cjal-3183	37	19	local	local	ADJ
cjal-3183	37	20	taxation	taxation	NOUN
cjal-3183	37	21	bureau	bureau	NOUN
cjal-3183	37	22	characterized	characterize	VERB
cjal-3183	37	23	baori	baori	NOUN
cjal-3183	37	24	as	as	ADP
cjal-3183	37	25	"	"	PUNCT
cjal-3183	37	26	a	a	DET
cjal-3183	37	27	unprecedented	unprecedented	ADJ
cjal-3183	37	28	ease	ease	NOUN
cjal-3183	37	29	of	of	ADP
cjal-3183	37	30	tax	tax	NOUN
cjal-3183	37	31	evasion	evasion	NOUN
cjal-3183	37	32	and	and	CCONJ
cjal-3183	37	33	refusal	refusal	NOUN
cjal-3183	37	34	to	to	PART
cjal-3183	37	35	pay	pay	VERB
cjal-3183	37	36	tax	tax	NOUN
cjal-3183	37	37	"	"	PUNCT
cjal-3183	37	38	in	in	ADP
cjal-3183	37	39	terms	term	NOUN
cjal-3183	37	40	of	of	ADP
cjal-3183	37	41	its	its	PRON
cjal-3183	37	42	lengthy	lengthy	ADJ
cjal-3183	37	43	investigations	investigation	NOUN
cjal-3183	37	44	,	,	PUNCT
cjal-3183	37	45	degree	degree	NOUN
cjal-3183	37	46	of	of	ADP
cjal-3183	37	47	difficulty	difficulty	NOUN
cjal-3183	37	48	in	in	ADP
cjal-3183	37	49	gathering	gather	VERB
cjal-3183	37	50	evidence	evidence	NOUN
cjal-3183	37	51	,	,	PUNCT
cjal-3183	37	52	and	and	CCONJ
cjal-3183	37	53	hostility	hostility	NOUN
cjal-3183	37	54	of	of	ADP
cjal-3183	37	55	the	the	DET
cjal-3183	37	56	taxpayer	taxpayer	NOUN
cjal-3183	37	57	)	)	PUNCT
cjal-3183	37	58	.	.	PUNCT
cjal-3183	38	1	5	5	X
cjal-3183	38	2	.	.	X
cjal-3183	38	3	may	may	AUX
cjal-3183	38	4	1996	1996	NUM
cjal-3183	38	5	decision	decision	NOUN
cjal-3183	38	6	,	,	PUNCT
cjal-3183	38	7	supra	supra	NOUN
cjal-3183	38	8	note	note	NOUN
cjal-3183	38	9	3	3	X
cjal-3183	38	10	.	.	X
cjal-3183	38	11	toushui	toushui	NOUN
cjal-3183	38	12	or	or	CCONJ
cjal-3183	38	13	tax	tax	NOUN
cjal-3183	38	14	evasion	evasion	NOUN
cjal-3183	38	15	is	be	AUX
cjal-3183	38	16	statutorily	statutorily	ADV
cjal-3183	38	17	defined	define	VERB
cjal-3183	38	18	as	as	ADP
cjal-3183	38	19	the	the	DET
cjal-3183	38	20	taxpayer	taxpayer	NOUN
cjal-3183	38	21	's	's	PART
cjal-3183	38	22	failure	failure	NOUN
cjal-3183	38	23	to	to	PART
cjal-3183	38	24	pay	pay	VERB
cjal-3183	38	25	,	,	PUNCT
cjal-3183	38	26	or	or	CCONJ
cjal-3183	38	27	underpayment	underpayment	ADJ
cjal-3183	38	28	for	for	ADP
cjal-3183	38	29	,	,	PUNCT
cjal-3183	38	30	the	the	DET
cjal-3183	38	31	amount	amount	NOUN
cjal-3183	38	32	of	of	ADP
cjal-3183	38	33	tax	tax	NOUN
cjal-3183	38	34	payable	payable	ADJ
cjal-3183	38	35	"	"	PUNCT
cjal-3183	38	36	by	by	ADP
cjal-3183	38	37	means	mean	NOUN
cjal-3183	38	38	of	of	ADP
cjal-3183	38	39	forging	forging	NOUN
cjal-3183	38	40	,	,	PUNCT
cjal-3183	38	41	altering	alter	VERB
cjal-3183	38	42	,	,	PUNCT
cjal-3183	38	43	concealing	conceal	VERB
cjal-3183	38	44	or	or	CCONJ
cjal-3183	38	45	destroying	destroy	VERB
cjal-3183	38	46	without	without	ADP
cjal-3183	38	47	authorization	authorization	NOUN
cjal-3183	38	48	accounting	accounting	NOUN
cjal-3183	38	49	books	book	NOUN
cjal-3183	38	50	or	or	CCONJ
cjal-3183	38	51	vouchers	voucher	NOUN
cjal-3183	38	52	for	for	ADP
cjal-3183	38	53	the	the	DET
cjal-3183	38	54	accounts	account	NOUN
cjal-3183	38	55	,	,	PUNCT
cjal-3183	38	56	or	or	CCONJ
cjal-3183	38	57	overstating	overstate	VERB
cjal-3183	38	58	expenses	expense	NOUN
cjal-3183	38	59	or	or	CCONJ
cjal-3183	38	60	omitting	omit	VERB
cjal-3183	38	61	or	or	CCONJ
cjal-3183	38	62	understating	understate	VERB
cjal-3183	38	63	incomes	income	NOUN
cjal-3183	38	64	in	in	ADP
cjal-3183	38	65	accounting	accounting	NOUN
cjal-3183	38	66	books	book	NOUN
cjal-3183	38	67	,	,	PUNCT
cjal-3183	38	68	or	or	CCONJ
cjal-3183	38	69	filing	file	VERB
cjal-3183	38	70	false	false	ADJ
cjal-3183	38	71	tax	tax	NOUN
cjal-3183	38	72	returns	return	NOUN
cjal-3183	38	73	"	"	PUNCT
cjal-3183	38	74	.	.	PUNCT
cjal-3183	39	1	1992	1992	NUM
cjal-3183	39	2	tax	tax	NOUN
cjal-3183	39	3	collection	collection	NOUN
cjal-3183	39	4	law	law	NOUN
cjal-3183	39	5	,	,	PUNCT
cjal-3183	39	6	supra	supra	PROPN
cjal-3183	39	7	note	note	NOUN
cjal-3183	39	8	3	3	NUM
cjal-3183	39	9	,	,	PUNCT
cjal-3183	39	10	art	art	NOUN
cjal-3183	39	11	.	.	PUNCT
cjal-3183	40	1	40	40	NUM
cjal-3183	40	2	.	.	PUNCT
cjal-3183	41	1	for	for	ADP
cjal-3183	41	2	a	a	DET
cjal-3183	41	3	background	background	NOUN
cjal-3183	41	4	discussion	discussion	NOUN
cjal-3183	41	5	of	of	ADP
cjal-3183	41	6	the	the	DET
cjal-3183	41	7	chinese	chinese	ADJ
cjal-3183	41	8	concept	concept	NOUN
cjal-3183	41	9	of	of	ADP
cjal-3183	41	10	toushui	toushui	NOUN
cjal-3183	41	11	,	,	PUNCT
cjal-3183	41	12	see	see	VERB
cjal-3183	41	13	text	text	NOUN
cjal-3183	41	14	accompanying	accompanying	ADJ
cjal-3183	41	15	notes	note	NOUN
cjal-3183	41	16	227	227	NUM
cjal-3183	41	17	-	-	SYM
cjal-3183	41	18	234	234	NUM
cjal-3183	41	19	infra	infra	NOUN
cjal-3183	41	20	.	.	PUNCT
cjal-3183	42	1	6	6	NUM
cjal-3183	42	2	.	.	PUNCT
cjal-3183	42	3	the	the	DET
cjal-3183	42	4	charge	charge	NOUN
cjal-3183	42	5	was	be	AUX
cjal-3183	42	6	added	add	VERB
cjal-3183	42	7	after	after	SCONJ
cjal-3183	42	8	the	the	DET
cjal-3183	42	9	case	case	NOUN
cjal-3183	42	10	went	go	VERB
cjal-3183	42	11	public	public	ADJ
cjal-3183	42	12	in	in	ADP
cjal-3183	42	13	april	april	PROPN
cjal-3183	42	14	1997	1997	NUM
cjal-3183	42	15	.	.	PUNCT
cjal-3183	43	1	announcement	announcement	NOUN
cjal-3183	43	2	on	on	ADP
cjal-3183	43	3	baori	baori	PROPN
cjal-3183	43	4	,	,	PUNCT
cjal-3183	43	5	supra	supra	PROPN
cjal-3183	43	6	note	note	NOUN
cjal-3183	43	7	3	3	NUM
cjal-3183	43	8	,	,	PUNCT
cjal-3183	43	9	at	at	ADP
cjal-3183	43	10	4	4	NUM
cjal-3183	43	11	.	.	PUNCT
cjal-3183	44	1	the	the	DET
cjal-3183	44	2	offense	offense	NOUN
cjal-3183	44	3	of	of	ADP
cjal-3183	44	4	kangshui	kangshui	NOUN
cjal-3183	44	5	or	or	CCONJ
cjal-3183	44	6	refusal	refusal	NOUN
cjal-3183	44	7	to	to	PART
cjal-3183	44	8	pay	pay	VERB
cjal-3183	44	9	tax	tax	NOUN
cjal-3183	44	10	is	be	AUX
cjal-3183	44	11	defined	define	VERB
cjal-3183	44	12	as	as	ADP
cjal-3183	44	13	the	the	DET
cjal-3183	44	14	taxpayer	taxpayer	NOUN
cjal-3183	44	15	's	's	PART
cjal-3183	44	16	"	"	PUNCT
cjal-3183	44	17	refusal	refusal	NOUN
cjal-3183	44	18	to	to	PART
cjal-3183	44	19	pay	pay	VERB
cjal-3183	44	20	tax	tax	NOUN
cjal-3183	44	21	with	with	ADP
cjal-3183	44	22	resort	resort	NOUN
cjal-3183	44	23	to	to	ADP
cjal-3183	44	24	violence	violence	NOUN
cjal-3183	44	25	or	or	CCONJ
cjal-3183	44	26	menace	menace	NOUN
cjal-3183	44	27	"	"	PUNCT
cjal-3183	44	28	.	.	PUNCT
cjal-3183	45	1	1992	1992	NUM
cjal-3183	45	2	tax	tax	NOUN
cjal-3183	45	3	collection	collection	NOUN
cjal-3183	45	4	law	law	NOUN
cjal-3183	45	5	,	,	PUNCT
cjal-3183	45	6	supra	supra	PROPN
cjal-3183	45	7	note	note	NOUN
cjal-3183	45	8	3	3	NUM
cjal-3183	45	9	,	,	PUNCT
cjal-3183	45	10	art	art	NOUN
cjal-3183	45	11	.	.	PUNCT
cjal-3183	46	1	45	45	NUM
cjal-3183	46	2	.	.	X
cjal-3183	47	1	for	for	ADP
cjal-3183	47	2	a	a	DET
cjal-3183	47	3	background	background	NOUN
cjal-3183	47	4	discussion	discussion	NOUN
cjal-3183	47	5	of	of	ADP
cjal-3183	47	6	the	the	DET
cjal-3183	47	7	concept	concept	NOUN
cjal-3183	47	8	of	of	ADP
cjal-3183	47	9	kangshui	kangshui	NOUN
cjal-3183	47	10	,	,	PUNCT
cjal-3183	47	11	see	see	VERB
cjal-3183	47	12	text	text	NOUN
cjal-3183	47	13	accompanying	accompany	VERB
cjal-3183	47	14	infra	infra	NOUN
cjal-3183	47	15	notes	note	VERB
cjal-3183	47	16	239	239	NUM
cjal-3183	47	17	-	-	SYM
cjal-3183	47	18	246	246	NUM
cjal-3183	47	19	.	.	PUNCT
cjal-3183	48	1	7	7	X
cjal-3183	48	2	.	.	PUNCT
cjal-3183	48	3	the	the	DET
cjal-3183	48	4	chinese	chinese	PROPN
cjal-3183	48	5	traditionally	traditionally	ADV
cjal-3183	48	6	prefer	prefer	VERB
cjal-3183	48	7	informal	informal	ADJ
cjal-3183	48	8	sanctioning	sanctioning	NOUN
cjal-3183	48	9	for	for	ADP
cjal-3183	48	10	minor	minor	ADJ
cjal-3183	48	11	infractions	infraction	NOUN
cjal-3183	48	12	ofsocial	ofsocial	ADJ
cjal-3183	48	13	order	order	NOUN
cjal-3183	48	14	through	through	ADP
cjal-3183	48	15	criticism	criticism	NOUN
cjal-3183	48	16	,	,	PUNCT
cjal-3183	48	17	warning	warning	NOUN
cjal-3183	48	18	and	and	CCONJ
cjal-3183	48	19	censure	censure	NOUN
cjal-3183	48	20	;	;	PUNCT
cjal-3183	48	21	in	in	ADP
cjal-3183	48	22	case	case	NOUN
cjal-3183	48	23	of	of	ADP
cjal-3183	48	24	severe	severe	ADJ
cjal-3183	48	25	violation	violation	NOUN
cjal-3183	48	26	,	,	PUNCT
cjal-3183	48	27	criminal	criminal	ADJ
cjal-3183	48	28	punishments	punishment	NOUN
cjal-3183	48	29	would	would	AUX
cjal-3183	48	30	be	be	AUX
cjal-3183	48	31	imposed	impose	VERB
cjal-3183	48	32	;	;	PUNCT
cjal-3183	48	33	there	there	PRON
cjal-3183	48	34	were	be	VERB
cjal-3183	48	35	,	,	PUNCT
cjal-3183	48	36	however	however	ADV
cjal-3183	48	37	,	,	PUNCT
cjal-3183	48	38	instances	instance	NOUN
cjal-3183	48	39	where	where	SCONJ
cjal-3183	48	40	criticism	criticism	NOUN
cjal-3183	48	41	,	,	PUNCT
cjal-3183	48	42	warning	warning	NOUN
cjal-3183	48	43	and	and	CCONJ
cjal-3183	48	44	censure	censure	NOUN
cjal-3183	48	45	might	might	AUX
cjal-3183	48	46	be	be	AUX
cjal-3183	48	47	viewed	view	VERB
cjal-3183	48	48	as	as	ADP
cjal-3183	48	49	inadequate	inadequate	ADJ
cjal-3183	48	50	and	and	CCONJ
cjal-3183	48	51	ineffective	ineffective	ADJ
cjal-3183	48	52	deterrents	deterrent	NOUN
cjal-3183	48	53	,	,	PUNCT
cjal-3183	48	54	but	but	CCONJ
cjal-3183	48	55	the	the	DET
cjal-3183	48	56	imposition	imposition	NOUN
cjal-3183	48	57	of	of	ADP
cjal-3183	48	58	criminal	criminal	ADJ
cjal-3183	48	59	punishment	punishment	NOUN
cjal-3183	48	60	would	would	AUX
cjal-3183	48	61	be	be	AUX
cjal-3183	48	62	too	too	ADV
cjal-3183	48	63	harsh	harsh	ADJ
cjal-3183	48	64	;	;	PUNCT
cjal-3183	48	65	in	in	ADP
cjal-3183	48	66	those	those	DET
cjal-3183	48	67	cases	case	NOUN
cjal-3183	48	68	,	,	PUNCT
cjal-3183	48	69	an	an	DET
cjal-3183	48	70	intermediate	intermediate	ADJ
cjal-3183	48	71	form	form	NOUN
cjal-3183	48	72	of	of	ADP
cjal-3183	48	73	sanctioning	sanctioning	NOUN
cjal-3183	48	74	and	and	CCONJ
cjal-3183	48	75	punishment	punishment	NOUN
cjal-3183	48	76	called	call	VERB
cjal-3183	48	77	"	"	PUNCT
cjal-3183	48	78	administrative	administrative	ADJ
cjal-3183	48	79	penalty	penalty	NOUN
cjal-3183	48	80	"	"	PUNCT
cjal-3183	49	1	would	would	AUX
cjal-3183	49	2	apply	apply	VERB
cjal-3183	49	3	.	.	PUNCT
cjal-3183	50	1	for	for	ADP
cjal-3183	50	2	an	an	DET
cjal-3183	50	3	introduction	introduction	NOUN
cjal-3183	50	4	to	to	ADP
cjal-3183	50	5	china	china	PROPN
cjal-3183	50	6	's	's	PART
cjal-3183	50	7	pre	pre	ADJ
cjal-3183	50	8	-	-	ADJ
cjal-3183	50	9	reform	reform	ADJ
cjal-3183	50	10	use	use	NOUN
cjal-3183	50	11	of	of	ADP
cjal-3183	50	12	administrative	administrative	ADJ
cjal-3183	50	13	penalty	penalty	NOUN
cjal-3183	50	14	,	,	PUNCT
cjal-3183	50	15	see	see	VERB
cjal-3183	50	16	jerome	jerome	PROPN
cjal-3183	50	17	alan	alan	PROPN
cjal-3183	50	18	cohen	cohen	PROPN
cjal-3183	50	19	,	,	PUNCT
cjal-3183	50	20	the	the	DET
cjal-3183	50	21	criminal	criminal	ADJ
cjal-3183	50	22	process	process	NOUN
cjal-3183	50	23	in	in	ADP
cjal-3183	50	24	the	the	DET
cjal-3183	50	25	people	people	NOUN
cjal-3183	50	26	's	's	PART
cjal-3183	50	27	republic	republic	NOUN
cjal-3183	50	28	of	of	ADP
cjal-3183	50	29	china	china	PROPN
cjal-3183	50	30	1949	1949	NUM
cjal-3183	50	31	-	-	SYM
cjal-3183	50	32	1963	1963	NUM
cjal-3183	50	33	:	:	PUNCT
cjal-3183	50	34	an	an	DET
cjal-3183	50	35	introduction	introduction	NOUN
cjal-3183	50	36	200	200	NUM
cjal-3183	50	37	-	-	SYM
cjal-3183	50	38	237	237	NUM
cjal-3183	50	39	(	(	PUNCT
cjal-3183	50	40	1968	1968	NUM
cjal-3183	50	41	)	)	PUNCT
cjal-3183	50	42	.	.	PUNCT
cjal-3183	51	1	today	today	NOUN
cjal-3183	51	2	,	,	PUNCT
cjal-3183	51	3	a	a	DET
cjal-3183	51	4	broad	broad	ADJ
cjal-3183	51	5	range	range	NOUN
cjal-3183	51	6	of	of	ADP
cjal-3183	51	7	administrative	administrative	ADJ
cjal-3183	51	8	organs	organ	NOUN
cjal-3183	51	9	from	from	ADP
cjal-3183	51	10	police	police	NOUN
cjal-3183	51	11	to	to	ADP
cjal-3183	51	12	tobacco	tobacco	NOUN
cjal-3183	51	13	bureaux	bureaux	NOUN
cjal-3183	51	14	are	be	AUX
cjal-3183	51	15	statutorily	statutorily	ADV
cjal-3183	51	16	empowered	empower	VERB
cjal-3183	51	17	to	to	ADP
cjal-3183	51	18	imposed	impose	VERB
cjal-3183	51	19	administrative	administrative	ADJ
cjal-3183	51	20	penalty	penalty	NOUN
cjal-3183	51	21	on	on	ADP
cjal-3183	51	22	law	law	NOUN
cjal-3183	51	23	violations	violation	NOUN
cjal-3183	51	24	within	within	ADP
cjal-3183	51	25	their	their	PRON
cjal-3183	51	26	jurisdictions	jurisdiction	NOUN
cjal-3183	51	27	;	;	PUNCT
cjal-3183	51	28	in	in	ADP
cjal-3183	51	29	addition	addition	NOUN
cjal-3183	51	30	to	to	ADP
cjal-3183	51	31	fining	fine	VERB
cjal-3183	51	32	,	,	PUNCT
cjal-3183	51	33	government	government	NOUN
cjal-3183	51	34	organs	organ	NOUN
cjal-3183	51	35	can	can	AUX
cjal-3183	51	36	also	also	ADV
cjal-3183	51	37	detain	detain	VERB
cjal-3183	51	38	and	and	CCONJ
cjal-3183	51	39	confine	confine	VERB
cjal-3183	51	40	law	law	NOUN
cjal-3183	51	41	violators	violator	NOUN
cjal-3183	51	42	,	,	PUNCT
cjal-3183	51	43	or	or	CCONJ
cjal-3183	51	44	seize	seize	VERB
cjal-3183	51	45	and	and	CCONJ
cjal-3183	51	46	confiscate	confiscate	VERB
cjal-3183	51	47	property	property	NOUN
cjal-3183	51	48	.	.	PUNCT
cjal-3183	52	1	administrative	administrative	ADJ
cjal-3183	52	2	penalty	penalty	NOUN
cjal-3183	52	3	law	law	NOUN
cjal-3183	52	4	,	,	PUNCT
cjal-3183	52	5	supra	supra	PROPN
cjal-3183	52	6	note	note	NOUN
cjal-3183	52	7	3	3	NUM
cjal-3183	52	8	,	,	PUNCT
cjal-3183	52	9	art	art	NOUN
cjal-3183	52	10	.	.	PUNCT
cjal-3183	53	1	8	8	X
cjal-3183	53	2	.	.	PUNCT
cjal-3183	53	3	tax	tax	NOUN
cjal-3183	53	4	law	law	NOUN
cjal-3183	53	5	violations	violation	NOUN
cjal-3183	53	6	are	be	AUX
cjal-3183	53	7	subject	subject	ADJ
cjal-3183	53	8	to	to	ADP
cjal-3183	53	9	administrative	administrative	ADJ
cjal-3183	53	10	penalty	penalty	NOUN
cjal-3183	53	11	in	in	ADP
cjal-3183	53	12	the	the	DET
cjal-3183	53	13	form	form	NOUN
cjal-3183	53	14	of	of	ADP
cjal-3183	53	15	fines	fine	NOUN
cjal-3183	53	16	either	either	CCONJ
cjal-3183	53	17	in	in	ADP
cjal-3183	53	18	a	a	DET
cjal-3183	53	19	fixed	fix	VERB
cjal-3183	53	20	amount	amount	NOUN
cjal-3183	53	21	or	or	CCONJ
cjal-3183	53	22	as	as	ADP
cjal-3183	53	23	a	a	DET
cjal-3183	53	24	percentage	percentage	NOUN
cjal-3183	53	25	of	of	ADP
cjal-3183	53	26	the	the	DET
cjal-3183	53	27	amount	amount	NOUN
cjal-3183	53	28	of	of	ADP
cjal-3183	53	29	tax	tax	NOUN
cjal-3183	53	30	overdue	overdue	ADJ
cjal-3183	53	31	;	;	PUNCT
cjal-3183	53	32	if	if	SCONJ
cjal-3183	53	33	a	a	DET
cjal-3183	53	34	taxpayer	taxpayer	NOUN
cjal-3183	53	35	has	have	AUX
cjal-3183	53	36	failed	fail	VERB
cjal-3183	53	37	to	to	PART
cjal-3183	53	38	properly	properly	ADV
cjal-3183	53	39	register	register	VERB
cjal-3183	53	40	with	with	ADP
cjal-3183	53	41	tax	tax	NOUN
cjal-3183	53	42	authorities	authority	NOUN
cjal-3183	53	43	and	and	CCONJ
cjal-3183	53	44	taken	take	VERB
cjal-3183	53	45	no	no	DET
cjal-3183	53	46	remedial	remedial	ADJ
cjal-3183	53	47	action	action	NOUN
cjal-3183	53	48	after	after	ADP
cjal-3183	53	49	the	the	DET
cjal-3183	53	50	tax	tax	NOUN
cjal-3183	53	51	authorities	authority	NOUN
cjal-3183	53	52	'	'	PART
cjal-3183	53	53	notification	notification	NOUN
cjal-3183	53	54	,	,	PUNCT
cjal-3183	53	55	a	a	DET
cjal-3183	53	56	fine	fine	NOUN
cjal-3183	53	57	up	up	ADP
cjal-3183	53	58	to	to	PART
cjal-3183	53	59	10,000	10,000	NUM
cjal-3183	53	60	yuan	yuan	NOUN
cjal-3183	53	61	will	will	AUX
cjal-3183	53	62	be	be	AUX
cjal-3183	53	63	imposed	impose	VERB
cjal-3183	53	64	depending	depend	VERB
cjal-3183	53	65	on	on	ADP
cjal-3183	53	66	the	the	DET
cjal-3183	53	67	severity	severity	NOUN
cjal-3183	53	68	of	of	ADP
cjal-3183	53	69	the	the	DET
cjal-3183	53	70	case	case	NOUN
cjal-3183	53	71	.	.	PUNCT
cjal-3183	54	1	1992	1992	NUM
cjal-3183	54	2	tax	tax	NOUN
cjal-3183	54	3	collection	collection	NOUN
cjal-3183	54	4	law	law	NOUN
cjal-3183	54	5	,	,	PUNCT
cjal-3183	54	6	supra	supra	PROPN
cjal-3183	54	7	note	note	NOUN
cjal-3183	54	8	3	3	NUM
cjal-3183	54	9	,	,	PUNCT
cjal-3183	54	10	art	art	NOUN
cjal-3183	54	11	.	.	PUNCT
cjal-3183	55	1	37	37	NUM
cjal-3183	55	2	.	.	PUNCT
cjal-3183	56	1	in	in	ADP
cjal-3183	56	2	case	case	NOUN
cjal-3183	56	3	of	of	ADP
cjal-3183	56	4	toushui	toushui	NOUN
cjal-3183	56	5	or	or	CCONJ
cjal-3183	56	6	"	"	PUNCT
cjal-3183	56	7	tax	tax	NOUN
cjal-3183	56	8	evasion	evasion	NOUN
cjal-3183	56	9	"	"	PUNCT
cjal-3183	56	10	,	,	PUNCT
cjal-3183	56	11	a	a	DET
cjal-3183	56	12	fine	fine	NOUN
cjal-3183	56	13	up	up	ADP
cjal-3183	56	14	to	to	PART
cjal-3183	56	15	five	five	NUM
cjal-3183	56	16	times	time	NOUN
cjal-3183	56	17	the	the	DET
cjal-3183	56	18	amount	amount	NOUN
cjal-3183	56	19	of	of	ADP
cjal-3183	56	20	tax	tax	NOUN
cjal-3183	56	21	evaded	evade	VERB
cjal-3183	56	22	may	may	AUX
cjal-3183	56	23	apply	apply	VERB
cjal-3183	56	24	.	.	PUNCT
cjal-3183	57	1	i	i	PRON
cjal-3183	57	2	d.	d.	PROPN
cjal-3183	57	3	,	,	PUNCT
cjal-3183	57	4	art	art	NOUN
cjal-3183	57	5	.	.	PUNCT
cjal-3183	58	1	40	40	NUM
cjal-3183	58	2	.	.	PUNCT
cjal-3183	59	1	the	the	DET
cjal-3183	59	2	offense	offense	NOUN
cjal-3183	59	3	of	of	ADP
cjal-3183	59	4	kangshui	kangshui	NOUN
cjal-3183	59	5	or	or	CCONJ
cjal-3183	59	6	"	"	PUNCT
cjal-3183	59	7	refusal	refusal	NOUN
cjal-3183	59	8	to	to	PART
cjal-3183	59	9	pay	pay	VERB
cjal-3183	59	10	tax	tax	NOUN
cjal-3183	59	11	"	"	PUNCT
cjal-3183	59	12	is	be	AUX
cjal-3183	59	13	similarly	similarly	ADV
cjal-3183	59	14	punishable	punishable	ADJ
cjal-3183	59	15	by	by	ADP
cjal-3183	59	16	[	[	PUNCT
cjal-3183	59	17	12:2	12:2	NUM
cjal-3183	59	18	theadfinistrative	theadfinistrative	ADJ
cjal-3183	59	19	use	use	NOUN
cjal-3183	59	20	of	of	ADP
cjal-3183	59	21	laiwin	laiwin	PROPN
cjal-3183	59	22	china	china	PROPN
cjal-3183	59	23	under	under	ADP
cjal-3183	59	24	chinese	chinese	ADJ
cjal-3183	59	25	legislation	legislation	NOUN
cjal-3183	59	26	.	.	PUNCT
cjal-3183	60	1	it	it	PRON
cjal-3183	60	2	was	be	AUX
cjal-3183	60	3	the	the	DET
cjal-3183	60	4	first	first	ADJ
cjal-3183	60	5	time	time	NOUN
cjal-3183	60	6	the	the	DET
cjal-3183	60	7	offense	offense	NOUN
cjal-3183	60	8	ofkangshui	ofkangshui	NOUN
cjal-3183	60	9	had	have	AUX
cjal-3183	60	10	been	be	AUX
cjal-3183	60	11	publicly	publicly	ADV
cjal-3183	60	12	levelled	level	VERB
cjal-3183	60	13	against	against	ADP
cjal-3183	60	14	a	a	DET
cjal-3183	60	15	foreign	foreign	ADJ
cjal-3183	60	16	investment	investment	NOUN
cjal-3183	60	17	enterprise	enterprise	NOUN
cjal-3183	60	18	since	since	SCONJ
cjal-3183	60	19	the	the	DET
cjal-3183	60	20	country	country	NOUN
cjal-3183	60	21	's	's	PART
cjal-3183	60	22	opening	opening	NOUN
cjal-3183	60	23	up	up	ADP
cjal-3183	60	24	in	in	ADP
cjal-3183	60	25	the	the	DET
cjal-3183	60	26	late	late	ADJ
cjal-3183	60	27	1970s.9	1970s.9	PROPN
cjal-3183	60	28	how	how	SCONJ
cjal-3183	60	29	did	do	AUX
cjal-3183	60	30	the	the	DET
cjal-3183	60	31	chinese	chinese	ADJ
cjal-3183	60	32	authorities	authority	NOUN
cjal-3183	60	33	explain	explain	VERB
cjal-3183	60	34	this	this	DET
cjal-3183	60	35	extraordinary	extraordinary	ADJ
cjal-3183	60	36	case	case	NOUN
cjal-3183	60	37	?	?	PUNCT
cjal-3183	61	1	according	accord	VERB
cjal-3183	61	2	to	to	ADP
cjal-3183	61	3	the	the	DET
cjal-3183	61	4	director	director	NOUN
cjal-3183	61	5	of	of	ADP
cjal-3183	61	6	the	the	DET
cjal-3183	61	7	local	local	ADJ
cjal-3183	61	8	taxation	taxation	NOUN
cjal-3183	61	9	bureau	bureau	NOUN
cjal-3183	61	10	,	,	PUNCT
cjal-3183	61	11	the	the	DET
cjal-3183	61	12	local	local	ADJ
cjal-3183	61	13	tax	tax	NOUN
cjal-3183	61	14	officials	official	NOUN
cjal-3183	61	15	merely	merely	ADV
cjal-3183	61	16	"	"	PUNCT
cjal-3183	61	17	administered	administer	VERB
cjal-3183	61	18	tax	tax	NOUN
cjal-3183	61	19	according	accord	VERB
cjal-3183	61	20	to	to	ADP
cjal-3183	61	21	law	law	NOUN
cjal-3183	61	22	"	"	PUNCT
cjal-3183	61	23	(	(	PUNCT
cjal-3183	61	24	yifazhishui).'0	yifazhishui).'0	ADP
cjal-3183	61	25	the	the	DET
cjal-3183	61	26	local	local	ADJ
cjal-3183	61	27	taxation	taxation	NOUN
cjal-3183	61	28	bureau	bureau	NOUN
cjal-3183	61	29	's	's	PART
cjal-3183	61	30	decision	decision	NOUN
cjal-3183	61	31	against	against	ADP
cjal-3183	61	32	the	the	DET
cjal-3183	61	33	jv	jv	NOUN
cjal-3183	61	34	was	be	AUX
cjal-3183	61	35	indeed	indeed	ADV
cjal-3183	61	36	replete	replete	ADJ
cjal-3183	61	37	with	with	ADP
cjal-3183	61	38	citations	citation	NOUN
cjal-3183	61	39	of	of	ADP
cjal-3183	61	40	legislation	legislation	NOUN
cjal-3183	61	41	,	,	PUNCT
cjal-3183	61	42	"	"	PUNCT
cjal-3183	61	43	government	government	NOUN
cjal-3183	61	44	regulations	regulation	NOUN
cjal-3183	61	45	"	"	PUNCT
cjal-3183	61	46	and	and	CCONJ
cjal-3183	61	47	ministerial	ministerial	ADJ
cjal-3183	61	48	pronouncements	pronouncement	NOUN
cjal-3183	61	49	.	.	PUNCT
cjal-3183	61	50	'	'	PUNCT
cjal-3183	62	1	3	3	NUM
cjal-3183	62	2	other	other	ADJ
cjal-3183	62	3	official	official	ADJ
cjal-3183	62	4	accounts	account	NOUN
cjal-3183	62	5	of	of	ADP
cjal-3183	62	6	administrative	administrative	ADJ
cjal-3183	62	7	penalty	penalty	NOUN
cjal-3183	62	8	.	.	PUNCT
cjal-3183	63	1	i	i	PRON
cjal-3183	63	2	d.	d.	PROPN
cjal-3183	63	3	,	,	PUNCT
cjal-3183	63	4	art	art	NOUN
cjal-3183	63	5	.	.	PUNCT
cjal-3183	64	1	45	45	NUM
cjal-3183	64	2	.	.	NOUN
cjal-3183	64	3	8	8	NUM
cjal-3183	64	4	.	.	PUNCT
cjal-3183	65	1	in	in	ADP
cjal-3183	65	2	addition	addition	NOUN
cjal-3183	65	3	to	to	ADP
cjal-3183	65	4	administrative	administrative	ADJ
cjal-3183	65	5	fires	fire	NOUN
cjal-3183	65	6	,	,	PUNCT
cjal-3183	65	7	toushui	toushui	NOUN
cjal-3183	65	8	or	or	CCONJ
cjal-3183	65	9	"	"	PUNCT
cjal-3183	65	10	tax	tax	NOUN
cjal-3183	65	11	evasion	evasion	NOUN
cjal-3183	65	12	"	"	PUNCT
cjal-3183	65	13	,	,	PUNCT
cjal-3183	65	14	kangshui	kangshui	NOUN
cjal-3183	65	15	or	or	CCONJ
cjal-3183	65	16	"	"	PUNCT
cjal-3183	65	17	refusal	refusal	NOUN
cjal-3183	65	18	to	to	PART
cjal-3183	65	19	pay	pay	VERB
cjal-3183	65	20	tax	tax	NOUN
cjal-3183	65	21	"	"	PUNCT
cjal-3183	65	22	and	and	CCONJ
cjal-3183	65	23	other	other	ADJ
cjal-3183	65	24	tax	tax	NOUN
cjal-3183	65	25	offenses	offense	NOUN
cjal-3183	65	26	can	can	AUX
cjal-3183	65	27	be	be	AUX
cjal-3183	65	28	simultaneously	simultaneously	ADV
cjal-3183	65	29	punished	punish	VERB
cjal-3183	65	30	by	by	ADP
cjal-3183	65	31	prison	prison	NOUN
cjal-3183	65	32	terms	term	NOUN
cjal-3183	65	33	under	under	ADP
cjal-3183	65	34	chinese	chinese	ADJ
cjal-3183	65	35	criminal	criminal	ADJ
cjal-3183	65	36	law	law	NOUN
cjal-3183	65	37	;	;	PUNCT
cjal-3183	65	38	for	for	ADP
cjal-3183	65	39	toushui	toushui	NOUN
cjal-3183	65	40	(	(	PUNCT
cjal-3183	65	41	tax	tax	NOUN
cjal-3183	65	42	evasion	evasion	NOUN
cjal-3183	65	43	)	)	PUNCT
cjal-3183	65	44	,	,	PUNCT
cjal-3183	65	45	a	a	DET
cjal-3183	65	46	three	three	NUM
cjal-3183	65	47	to	to	PART
cjal-3183	65	48	seven	seven	NUM
cjal-3183	65	49	years	year	NOUN
cjal-3183	65	50	'	'	PART
cjal-3183	65	51	imprisonment	imprisonment	NOUN
cjal-3183	65	52	applies	apply	VERB
cjal-3183	65	53	.	.	PUNCT
cjal-3183	66	1	supplementary	supplementary	ADJ
cjal-3183	66	2	provisions	provision	NOUN
cjal-3183	66	3	of	of	ADP
cjal-3183	66	4	the	the	DET
cjal-3183	66	5	standing	standing	PROPN
cjal-3183	66	6	committee	committee	PROPN
cjal-3183	66	7	of	of	ADP
cjal-3183	66	8	the	the	DET
cjal-3183	66	9	national	national	PROPN
cjal-3183	66	10	people	people	NOUN
cjal-3183	66	11	's	's	PART
cjal-3183	66	12	congress	congress	PROPN
cjal-3183	66	13	regarding	regard	VERB
cjal-3183	66	14	the	the	DET
cjal-3183	66	15	imposition	imposition	NOUN
cjal-3183	66	16	of	of	ADP
cjal-3183	66	17	punishment	punishment	NOUN
cjal-3183	66	18	in	in	ADP
cjal-3183	66	19	respect	respect	NOUN
cjal-3183	66	20	of	of	ADP
cjal-3183	66	21	offenses	offense	NOUN
cjal-3183	66	22	of	of	ADP
cjal-3183	66	23	tax	tax	NOUN
cjal-3183	66	24	evasion	evasion	NOUN
cjal-3183	66	25	and	and	CCONJ
cjal-3183	66	26	refusal	refusal	NOUN
cjal-3183	66	27	to	to	PART
cjal-3183	66	28	pay	pay	VERB
cjal-3183	66	29	tax	tax	NOUN
cjal-3183	66	30	[	[	X
cjal-3183	66	31	quanguo	quanguo	PROPN
cjal-3183	66	32	renmin	renmin	PROPN
cjal-3183	66	33	daibiao	daibiao	PROPN
cjal-3183	66	34	dahui	dahui	PROPN
cjal-3183	66	35	changwu	changwu	PROPN
cjal-3183	66	36	weiyuanhui	weiyuanhui	PROPN
cjal-3183	66	37	guanyu	guanyu	PROPN
cjal-3183	66	38	chengzhi	chengzhi	PROPN
cjal-3183	66	39	toushui	toushui	PROPN
cjal-3183	66	40	kangshui	kangshui	NOUN
cjal-3183	66	41	fanzui	fanzui	PROPN
cjal-3183	66	42	da	da	PROPN
cjal-3183	66	43	buchong	buchong	ADJ
cjal-3183	66	44	guiding	guiding	NOUN
cjal-3183	66	45	]	]	PUNCT
cjal-3183	66	46	(	(	PUNCT
cjal-3183	66	47	adopted	adopt	VERB
cjal-3183	66	48	on	on	ADP
cjal-3183	66	49	sept	sept	PROPN
cjal-3183	66	50	.	.	PROPN
cjal-3183	66	51	4,1992	4,1992	NUM
cjal-3183	66	52	)	)	PUNCT
cjal-3183	66	53	,	,	PUNCT
cjal-3183	66	54	1,1992faguihuian	1,1992faguihuian	NUM
cjal-3183	66	55	61,61	61,61	NUM
cjal-3183	67	1	[	[	X
cjal-3183	67	2	hereinafter	hereinafter	NOUN
cjal-3183	67	3	1992	1992	NUM
cjal-3183	67	4	supplementary	supplementary	ADJ
cjal-3183	67	5	provisions	provision	NOUN
cjal-3183	67	6	]	]	PUNCT
cjal-3183	67	7	.	.	PUNCT
cjal-3183	68	1	similar	similar	ADJ
cjal-3183	68	2	prison	prison	NOUN
cjal-3183	68	3	terms	term	NOUN
cjal-3183	68	4	also	also	ADV
cjal-3183	68	5	apply	apply	VERB
cjal-3183	68	6	to	to	ADP
cjal-3183	68	7	kangshui	kangshui	NOUN
cjal-3183	68	8	or	or	CCONJ
cjal-3183	68	9	refusal	refusal	NOUN
cjal-3183	68	10	to	to	PART
cjal-3183	68	11	pay	pay	VERB
cjal-3183	68	12	tax	tax	NOUN
cjal-3183	68	13	,	,	PUNCT
cjal-3183	68	14	i	i	PROPN
cjal-3183	68	15	d.	d.	VERB
cjal-3183	68	16	the	the	DET
cjal-3183	68	17	1992	1992	NUM
cjal-3183	68	18	supplementary	supplementary	ADJ
cjal-3183	68	19	provisions	provision	NOUN
cjal-3183	68	20	were	be	AUX
cjal-3183	68	21	incorporated	incorporate	VERB
cjal-3183	68	22	into	into	ADP
cjal-3183	68	23	the	the	DET
cjal-3183	68	24	revised	revise	VERB
cjal-3183	68	25	criminal	criminal	ADJ
cjal-3183	68	26	law	law	NOUN
cjal-3183	68	27	of	of	ADP
cjal-3183	68	28	1997	1997	NUM
cjal-3183	68	29	,	,	PUNCT
cjal-3183	68	30	criminal	criminal	ADJ
cjal-3183	68	31	law	law	NOUN
cjal-3183	68	32	of	of	ADP
cjal-3183	68	33	the	the	DET
cjal-3183	68	34	people	people	NOUN
cjal-3183	68	35	's	's	PART
cjal-3183	68	36	republic	republic	NOUN
cjal-3183	68	37	of	of	ADP
cjal-3183	68	38	china	china	PROPN
cjal-3183	68	39	[	[	X
cjal-3183	68	40	zhonghua	zhonghua	PROPN
cjal-3183	68	41	renmin	renmin	PROPN
cjal-3183	68	42	gongheguo	gongheguo	PROPN
cjal-3183	68	43	xingfa	xingfa	PROPN
cjal-3183	68	44	]	]	X
cjal-3183	68	45	(	(	PUNCT
cjal-3183	68	46	revised	revise	VERB
cjal-3183	68	47	on	on	ADP
cjal-3183	68	48	mar	mar	PROPN
cjal-3183	68	49	.	.	PROPN
cjal-3183	68	50	14	14	NUM
cjal-3183	68	51	,	,	PUNCT
cjal-3183	68	52	1997	1997	NUM
cjal-3183	68	53	)	)	PUNCT
cjal-3183	68	54	,	,	PUNCT
cjal-3183	68	55	arts	art	NOUN
cjal-3183	68	56	201	201	NUM
cjal-3183	68	57	-	-	SYM
cjal-3183	68	58	204,211	204,211	NUM
cjal-3183	68	59	,	,	PUNCT
cjal-3183	68	60	zhoinghuarenmn	zhoinghuarenmn	NOUN
cjal-3183	68	61	gongheguoxjngfa	gongheguoxjngfa	PROPN
cjal-3183	69	1	[	[	X
cjal-3183	69	2	cru.itnallawoftthepeople	cru.itnallawoftthepeople	NOUN
cjal-3183	69	3	s	s	NOUN
cjal-3183	69	4	republic	republic	NOUN
cjal-3183	69	5	of	of	ADP
cjal-3183	69	6	china	china	PROPN
cjal-3183	69	7	]	]	PUNCT
cjal-3183	69	8	66	66	NUM
cjal-3183	69	9	-	-	PUNCT
cjal-3183	69	10	67,70	67,70	NUM
cjal-3183	69	11	-	-	SYM
cjal-3183	69	12	71	71	NUM
cjal-3183	69	13	(	(	PUNCT
cjal-3183	69	14	falu	falu	NOUN
cjal-3183	69	15	chubanshe	chubanshe	NOUN
cjal-3183	70	1	[	[	X
cjal-3183	70	2	law	law	NOUN
cjal-3183	70	3	publishing	publish	VERB
cjal-3183	70	4	house	house	NOUN
cjal-3183	70	5	]	]	X
cjal-3183	70	6	,	,	PUNCT
cjal-3183	70	7	1997	1997	NUM
cjal-3183	70	8	)	)	PUNCT
cjal-3183	70	9	.	.	PUNCT
cjal-3183	71	1	in	in	ADP
cjal-3183	71	2	baori	baori	PROPN
cjal-3183	71	3	,	,	PUNCT
cjal-3183	71	4	after	after	ADP
cjal-3183	71	5	the	the	DET
cjal-3183	71	6	august	august	PROPN
cjal-3183	71	7	18	18	NUM
cjal-3183	71	8	,	,	PUNCT
cjal-3183	71	9	1997	1997	NUM
cjal-3183	71	10	auction	auction	NOUN
cjal-3183	71	11	,	,	PUNCT
cjal-3183	71	12	the	the	DET
cjal-3183	71	13	local	local	ADJ
cjal-3183	71	14	taxation	taxation	NOUN
cjal-3183	71	15	bureau	bureau	NOUN
cjal-3183	71	16	reportedly	reportedly	ADV
cjal-3183	71	17	transferred	transfer	VERB
cjal-3183	71	18	the	the	DET
cjal-3183	71	19	case	case	NOUN
cjal-3183	71	20	to	to	ADP
cjal-3183	71	21	the	the	DET
cjal-3183	71	22	judicial	judicial	ADJ
cjal-3183	71	23	organ	organ	NOUN
cjal-3183	71	24	for	for	ADP
cjal-3183	71	25	criminal	criminal	ADJ
cjal-3183	71	26	investigations	investigation	NOUN
cjal-3183	71	27	.	.	PUNCT
cjal-3183	72	1	announcement	announcement	NOUN
cjal-3183	72	2	on	on	ADP
cjal-3183	72	3	baori	baori	PROPN
cjal-3183	72	4	,	,	PUNCT
cjal-3183	72	5	supra	supra	PROPN
cjal-3183	72	6	note	note	NOUN
cjal-3183	72	7	3	3	NUM
cjal-3183	72	8	,	,	PUNCT
cjal-3183	72	9	at	at	ADP
cjal-3183	72	10	8	8	NUM
cjal-3183	72	11	.	.	NOUN
cjal-3183	72	12	9	9	NUM
cjal-3183	72	13	.	.	X
cjal-3183	72	14	seetextaccompanying	seetextaccompanye	VERB
cjal-3183	72	15	infra	infra	NOUN
cjal-3183	72	16	notes	note	VERB
cjal-3183	72	17	243	243	NUM
cjal-3183	72	18	-	-	SYM
cjal-3183	72	19	248	248	NUM
cjal-3183	72	20	.	.	PUNCT
cjal-3183	73	1	baorishould	baorishould	AUX
cjal-3183	73	2	also	also	ADV
cjal-3183	73	3	bethemostpublicised	bethemostpublicise	VERB
cjal-3183	73	4	tax	tax	NOUN
cjal-3183	73	5	case	case	NOUN
cjal-3183	73	6	against	against	ADP
cjal-3183	73	7	a	a	DET
cjal-3183	73	8	foreign	foreign	ADJ
cjal-3183	73	9	investor	investor	NOUN
cjal-3183	73	10	.	.	PUNCT
cjal-3183	74	1	it	it	PRON
cjal-3183	74	2	was	be	AUX
cjal-3183	74	3	covered	cover	VERB
cjal-3183	74	4	by	by	ADP
cjal-3183	74	5	over	over	ADP
cjal-3183	74	6	thirty	thirty	NUM
cjal-3183	74	7	domestic	domestic	ADJ
cjal-3183	74	8	newspaper	newspaper	NOUN
cjal-3183	74	9	and	and	CCONJ
cjal-3183	74	10	magazines	magazine	NOUN
cjal-3183	74	11	and	and	CCONJ
cjal-3183	74	12	over	over	ADP
cjal-3183	74	13	twenty	twenty	NUM
cjal-3183	74	14	overseas	overseas	ADJ
cjal-3183	74	15	news	news	NOUN
cjal-3183	74	16	media	medium	NOUN
cjal-3183	74	17	according	accord	VERB
cjal-3183	74	18	to	to	ADP
cjal-3183	74	19	an	an	DET
cjal-3183	74	20	official	official	ADJ
cjal-3183	74	21	count	count	NOUN
cjal-3183	74	22	.	.	PUNCT
cjal-3183	75	1	shangguan	shangguan	NOUN
cjal-3183	75	2	,	,	PUNCT
cjal-3183	75	3	supra	supra	PROPN
cjal-3183	75	4	note	note	NOUN
cjal-3183	75	5	4	4	NUM
cjal-3183	75	6	,	,	PUNCT
cjal-3183	75	7	at	at	ADP
cjal-3183	75	8	13	13	NUM
cjal-3183	75	9	.	.	PUNCT
cjal-3183	75	10	10	10	NUM
cjal-3183	75	11	.	.	X
cjal-3183	75	12	shangguan	shangguan	NOUN
cjal-3183	75	13	,	,	PUNCT
cjal-3183	75	14	supra	supra	PROPN
cjal-3183	75	15	note	note	NOUN
cjal-3183	75	16	4	4	NUM
cjal-3183	75	17	,	,	PUNCT
cjal-3183	75	18	at	at	ADP
cjal-3183	75	19	12	12	NUM
cjal-3183	75	20	(	(	PUNCT
cjal-3183	75	21	interview	interview	NOUN
cjal-3183	75	22	with	with	ADP
cjal-3183	75	23	wu	wu	PROPN
cjal-3183	75	24	shengwen	shengwen	PROPN
cjal-3183	75	25	,	,	PUNCT
cjal-3183	75	26	director	director	NOUN
cjal-3183	75	27	of	of	ADP
cjal-3183	75	28	the	the	DET
cjal-3183	75	29	local	local	ADJ
cjal-3183	75	30	taxation	taxation	NOUN
cjal-3183	75	31	bureau	bureau	NOUN
cjal-3183	75	32	)	)	PUNCT
cjal-3183	75	33	.	.	PUNCT
cjal-3183	76	1	11	11	NUM
cjal-3183	76	2	.	.	PUNCT
cjal-3183	77	1	may	may	AUX
cjal-3183	77	2	1996	1996	NUM
cjal-3183	77	3	decision	decision	NOUN
cjal-3183	77	4	,	,	PUNCT
cjal-3183	77	5	supra	supra	PROPN
cjal-3183	77	6	note	note	NOUN
cjal-3183	77	7	5	5	NUM
cjal-3183	77	8	(	(	PUNCT
cjal-3183	77	9	referring	refer	VERB
cjal-3183	77	10	to	to	ADP
cjal-3183	77	11	consolidated	consolidated	ADJ
cjal-3183	77	12	industrial	industrial	ADJ
cjal-3183	77	13	and	and	CCONJ
cjal-3183	77	14	commercial	commercial	ADJ
cjal-3183	77	15	tax	tax	NOUN
cjal-3183	77	16	act	act	NOUN
cjal-3183	77	17	of	of	ADP
cjal-3183	77	18	1958	1958	NUM
cjal-3183	77	19	,	,	PUNCT
cjal-3183	77	20	income	income	NOUN
cjal-3183	77	21	tax	tax	NOUN
cjal-3183	77	22	law	law	NOUN
cjal-3183	77	23	concerning	concern	VERB
cjal-3183	77	24	foreign	foreign	ADJ
cjal-3183	77	25	enterprises	enterprise	NOUN
cjal-3183	77	26	of	of	ADP
cjal-3183	77	27	1981	1981	NUM
cjal-3183	77	28	,	,	PUNCT
cjal-3183	77	29	income	income	NOUN
cjal-3183	77	30	tax	tax	NOUN
cjal-3183	77	31	law	law	NOUN
cjal-3183	77	32	concerning	concern	VERB
cjal-3183	77	33	foreign	foreign	ADJ
cjal-3183	77	34	investment	investment	NOUN
cjal-3183	77	35	enterprises	enterprise	NOUN
cjal-3183	77	36	and	and	CCONJ
cjal-3183	77	37	foreign	foreign	ADJ
cjal-3183	77	38	enterprises	enterprise	NOUN
cjal-3183	77	39	of	of	ADP
cjal-3183	77	40	1991	1991	NUM
cjal-3183	77	41	and	and	CCONJ
cjal-3183	77	42	1992	1992	NUM
cjal-3183	77	43	tax	tax	NOUN
cjal-3183	77	44	collection	collection	NOUN
cjal-3183	77	45	law	law	NOUN
cjal-3183	77	46	)	)	PUNCT
cjal-3183	77	47	.	.	PUNCT
cjal-3183	78	1	under	under	ADP
cjal-3183	78	2	china	china	PROPN
cjal-3183	78	3	's	's	PART
cjal-3183	78	4	law	law	NOUN
cjal-3183	78	5	-	-	PUNCT
cjal-3183	78	6	making	make	VERB
cjal-3183	78	7	arrangements	arrangement	NOUN
cjal-3183	78	8	,	,	PUNCT
cjal-3183	78	9	the	the	DET
cjal-3183	78	10	national	national	ADJ
cjal-3183	78	11	people	people	NOUN
cjal-3183	78	12	's	's	PART
cjal-3183	78	13	congress	congress	PROPN
cjal-3183	78	14	and	and	CCONJ
cjal-3183	78	15	its	its	PRON
cjal-3183	78	16	standing	standing	PROPN
cjal-3183	78	17	committee	committee	PROPN
cjal-3183	78	18	exercise	exercise	VERB
cjal-3183	78	19	the	the	DET
cjal-3183	78	20	country	country	NOUN
cjal-3183	78	21	's	's	PART
cjal-3183	78	22	legislative	legislative	ADJ
cjal-3183	78	23	power	power	NOUN
cjal-3183	78	24	by	by	ADP
cjal-3183	78	25	adoptingfalu	adoptingfalu	NOUN
cjal-3183	78	26	or	or	CCONJ
cjal-3183	78	27	law	law	NOUN
cjal-3183	78	28	.	.	PUNCT
cjal-3183	79	1	xianfa	xianfa	PROPN
cjal-3183	79	2	,	,	PUNCT
cjal-3183	79	3	arts	art	NOUN
cjal-3183	79	4	.	.	PUNCT
cjal-3183	80	1	58	58	NUM
cjal-3183	80	2	,	,	PUNCT
cjal-3183	80	3	62	62	NUM
cjal-3183	80	4	(	(	PUNCT
cjal-3183	80	5	1982	1982	NUM
cjal-3183	80	6	)	)	PUNCT
cjal-3183	80	7	.	.	PUNCT
cjal-3183	81	1	the	the	DET
cjal-3183	81	2	term	term	NOUN
cjal-3183	81	3	"	"	PUNCT
cjal-3183	81	4	legislation	legislation	NOUN
cjal-3183	81	5	"	"	PUNCT
cjal-3183	81	6	refers	refer	VERB
cjal-3183	81	7	to	to	ADP
cjal-3183	81	8	laws	law	NOUN
cjal-3183	81	9	adopted	adopt	VERB
cjal-3183	81	10	by	by	ADP
cjal-3183	81	11	the	the	DET
cjal-3183	81	12	national	national	PROPN
cjal-3183	81	13	people	people	PROPN
cjal-3183	81	14	's	's	PART
cjal-3183	81	15	congress	congress	PROPN
cjal-3183	81	16	or	or	CCONJ
cjal-3183	81	17	its	its	PRON
cjal-3183	81	18	standing	standing	PROPN
cjal-3183	81	19	committee	committee	NOUN
cjal-3183	81	20	.	.	PUNCT
cjal-3183	82	1	12	12	NUM
cjal-3183	82	2	.	.	PUNCT
cjal-3183	83	1	may	may	AUX
cjal-3183	83	2	1996	1996	NUM
cjal-3183	83	3	decision	decision	NOUN
cjal-3183	83	4	,	,	PUNCT
cjal-3183	83	5	supra	supra	PROPN
cjal-3183	83	6	note	note	NOUN
cjal-3183	83	7	5	5	NUM
cjal-3183	83	8	(	(	PUNCT
cjal-3183	83	9	mentioning	mention	VERB
cjal-3183	83	10	detailed	detailed	ADJ
cjal-3183	83	11	rules	rule	NOUN
cjal-3183	83	12	on	on	ADP
cjal-3183	83	13	the	the	DET
cjal-3183	83	14	implementation	implementation	NOUN
cjal-3183	83	15	of	of	ADP
cjal-3183	83	16	the	the	DET
cjal-3183	83	17	income	income	NOUN
cjal-3183	83	18	tax	tax	NOUN
cjal-3183	83	19	concerning	concern	VERB
cjal-3183	83	20	foreign	foreign	ADJ
cjal-3183	83	21	enterprises	enterprise	NOUN
cjal-3183	83	22	of	of	ADP
cjal-3183	83	23	1982	1982	NUM
cjal-3183	83	24	,	,	PUNCT
cjal-3183	83	25	detailed	detailed	ADJ
cjal-3183	83	26	rules	rule	NOUN
cjal-3183	83	27	on	on	ADP
cjal-3183	83	28	the	the	DET
cjal-3183	83	29	implementation	implementation	NOUN
cjal-3183	83	30	of	of	ADP
cjal-3183	83	31	the	the	DET
cjal-3183	83	32	income	income	NOUN
cjal-3183	83	33	tax	tax	NOUN
cjal-3183	83	34	concerning	concern	VERB
cjal-3183	83	35	foreign	foreign	ADJ
cjal-3183	83	36	investment	investment	NOUN
cjal-3183	83	37	enterprises	enterprise	NOUN
cjal-3183	83	38	and	and	CCONJ
cjal-3183	83	39	foreign	foreign	ADJ
cjal-3183	83	40	enterprises	enterprise	NOUN
cjal-3183	83	41	of	of	ADP
cjal-3183	83	42	1991	1991	NUM
cjal-3183	83	43	)	)	PUNCT
cjal-3183	83	44	.	.	PUNCT
cjal-3183	84	1	according	accord	VERB
cjal-3183	84	2	to	to	ADP
cjal-3183	84	3	the	the	DET
cjal-3183	84	4	chinese	chinese	ADJ
cjal-3183	84	5	constitution	constitution	NOUN
cjal-3183	84	6	,	,	PUNCT
cjal-3183	84	7	the	the	DET
cjal-3183	84	8	state	state	NOUN
cjal-3183	84	9	council	council	PROPN
cjal-3183	84	10	,	,	PUNCT
cjal-3183	84	11	as	as	ADP
cjal-3183	84	12	"	"	PUNCT
cjal-3183	84	13	the	the	DET
cjal-3183	84	14	executive	executive	ADJ
cjal-3183	84	15	organ	organ	NOUN
cjal-3183	84	16	of	of	ADP
cjal-3183	84	17	the	the	DET
cjal-3183	84	18	supreme	supreme	PROPN
cjal-3183	84	19	state	state	PROPN
cjal-3183	84	20	power	power	NOUN
cjal-3183	84	21	organ	organ	NOUN
cjal-3183	84	22	"	"	PUNCT
cjal-3183	84	23	and	and	CCONJ
cjal-3183	84	24	"	"	PUNCT
cjal-3183	84	25	the	the	DET
cjal-3183	84	26	state	state	NOUN
cjal-3183	84	27	highest	high	ADJ
cjal-3183	84	28	administrative	administrative	ADJ
cjal-3183	84	29	organ	organ	NOUN
cjal-3183	84	30	"	"	PUNCT
cjal-3183	84	31	,	,	PUNCT
cjal-3183	84	32	xianpfa	xianpfa	PROPN
cjal-3183	84	33	,	,	PUNCT
cjal-3183	84	34	art	art	NOUN
cjal-3183	84	35	.	.	PUNCT
cjal-3183	84	36	85	85	NUM
cjal-3183	84	37	(	(	PUNCT
cjal-3183	84	38	1982	1982	NUM
cjal-3183	84	39	)	)	PUNCT
cjal-3183	84	40	,	,	PUNCT
cjal-3183	84	41	can	can	AUX
cjal-3183	84	42	take	take	VERB
cjal-3183	84	43	administrative	administrative	ADJ
cjal-3183	84	44	measures	measure	NOUN
cjal-3183	84	45	,	,	PUNCT
cjal-3183	84	46	make	make	VERB
cjal-3183	84	47	administrative	administrative	ADJ
cjal-3183	84	48	regulations	regulation	NOUN
cjal-3183	84	49	and	and	CCONJ
cjal-3183	84	50	issue	issue	NOUN
cjal-3183	84	51	decisions	decision	NOUN
cjal-3183	84	52	and	and	CCONJ
cjal-3183	84	53	orders	order	NOUN
cjal-3183	84	54	.	.	PUNCT
cjal-3183	85	1	i	i	PRON
cjal-3183	85	2	d.	d.	PROPN
cjal-3183	85	3	,	,	PUNCT
cjal-3183	85	4	art	art	NOUN
cjal-3183	85	5	.	.	PUNCT
cjal-3183	85	6	89	89	NUM
cjal-3183	85	7	,	,	PUNCT
cjal-3183	85	8	sec	sec	PROPN
cjal-3183	85	9	.	.	PROPN
cjal-3183	85	10	1	1	NUM
cjal-3183	85	11	.	.	X
cjal-3183	86	1	as	as	SCONJ
cjal-3183	86	2	the	the	DET
cjal-3183	86	3	state	state	NOUN
cjal-3183	86	4	council	council	NOUN
cjal-3183	86	5	's	's	PART
cjal-3183	86	6	power	power	NOUN
cjal-3183	86	7	to	to	PART
cjal-3183	86	8	issue	issue	VERB
cjal-3183	86	9	and	and	CCONJ
cjal-3183	86	10	promulgate	promulgate	VERB
cjal-3183	86	11	regulations	regulation	NOUN
cjal-3183	86	12	is	be	AUX
cjal-3183	86	13	constitutionally	constitutionally	ADV
cjal-3183	86	14	established	establish	VERB
cjal-3183	86	15	,	,	PUNCT
cjal-3183	86	16	no	no	DET
cjal-3183	86	17	delegation	delegation	NOUN
cjal-3183	86	18	from	from	ADP
cjal-3183	86	19	the	the	DET
cjal-3183	86	20	legislature	legislature	NOUN
cjal-3183	86	21	is	be	AUX
cjal-3183	86	22	required	require	VERB
cjal-3183	86	23	.	.	PUNCT
cjal-3183	87	1	the	the	DET
cjal-3183	87	2	term	term	NOUN
cjal-3183	87	3	"	"	PUNCT
cjal-3183	87	4	administrative	administrative	ADJ
cjal-3183	87	5	regulations	regulation	NOUN
cjal-3183	87	6	"	"	PUNCT
cjal-3183	87	7	refers	refer	VERB
cjal-3183	87	8	to	to	ADP
cjal-3183	87	9	regulations	regulation	NOUN
cjal-3183	87	10	promulgated	promulgate	VERB
cjal-3183	87	11	in	in	ADP
cjal-3183	87	12	the	the	DET
cjal-3183	87	13	name	name	NOUN
cjal-3183	87	14	of	of	ADP
cjal-3183	87	15	the	the	DET
cjal-3183	87	16	state	state	NOUN
cjal-3183	87	17	council	council	NOUN
cjal-3183	87	18	.	.	PUNCT
cjal-3183	88	1	13	13	NUM
cjal-3183	88	2	.	.	PUNCT
cjal-3183	89	1	may	may	AUX
cjal-3183	89	2	1996	1996	NUM
cjal-3183	89	3	decision	decision	NOUN
cjal-3183	89	4	,	,	PUNCT
cjal-3183	89	5	supranote5	supranote5	PROPN
cjal-3183	89	6	(	(	PUNCT
cjal-3183	89	7	two	two	NUM
cjal-3183	89	8	circulars	circular	NOUN
cjal-3183	89	9	from	from	ADP
cjal-3183	89	10	the	the	DET
cjal-3183	89	11	finance	finance	NOUN
cjal-3183	89	12	ministry	ministry	NOUN
cjal-3183	89	13	:	:	PUNCT
cjal-3183	89	14	(	(	PUNCT
cjal-3183	89	15	86	86	NUM
cjal-3183	89	16	)	)	PUNCT
cjal-3183	89	17	cai	cai	PROPN
cjal-3183	89	18	shui	shui	PROPN
cjal-3183	89	19	zhino	zhino	PROPN
cjal-3183	89	20	.	.	PUNCT
cjal-3183	90	1	143	143	NUM
cjal-3183	90	2	,	,	PUNCT
cjal-3183	90	3	and	and	CCONJ
cjal-3183	90	4	(	(	PUNCT
cjal-3183	90	5	86	86	NUM
cjal-3183	90	6	)	)	PUNCT
cjal-3183	90	7	cai	cai	PROPN
cjal-3183	90	8	shui	shui	PROPN
cjal-3183	90	9	waizino	waizino	PROPN
cjal-3183	90	10	.	.	PUNCT
cjal-3183	91	1	170	170	NUM
cjal-3183	91	2	)	)	PUNCT
cjal-3183	91	3	.	.	PUNCT
cjal-3183	92	1	government	government	NOUN
cjal-3183	92	2	ministries	ministry	NOUN
cjal-3183	92	3	,	,	PUNCT
cjal-3183	92	4	e.g.	e.g.	ADV
cjal-3183	92	5	,	,	PUNCT
cjal-3183	92	6	finance	finance	NOUN
cjal-3183	92	7	ministry	ministry	NOUN
cjal-3183	92	8	,	,	PUNCT
cjal-3183	92	9	and	and	CCONJ
cjal-3183	92	10	departments	department	NOUN
cjal-3183	92	11	,	,	PUNCT
cjal-3183	92	12	such	such	ADJ
cjal-3183	92	13	as	as	ADP
cjal-3183	92	14	the	the	DET
cjal-3183	92	15	state	state	PROPN
cjal-3183	92	16	general	general	PROPN
cjal-3183	92	17	administration	administration	NOUN
cjal-3183	92	18	of	of	ADP
cjal-3183	92	19	taxation	taxation	NOUN
cjal-3183	92	20	,	,	PUNCT
cjal-3183	92	21	may	may	AUX
cjal-3183	92	22	issue	issue	VERB
cjal-3183	92	23	orders	order	NOUN
cjal-3183	92	24	or	or	CCONJ
cjal-3183	92	25	directives	directive	NOUN
cjal-3183	92	26	1998	1998	NUM
cjal-3183	92	27	]	]	PUNCT
cjal-3183	92	28	columbia	columbia	PROPN
cjal-3183	92	29	journal	journal	PROPN
cjal-3183	92	30	of	of	ADP
cjal-3183	92	31	asian	asian	ADJ
cjal-3183	92	32	law	law	NOUN
cjal-3183	92	33	the	the	DET
cjal-3183	92	34	case14	case14	ADJ
cjal-3183	92	35	made	make	VERB
cjal-3183	92	36	repeated	repeat	VERB
cjal-3183	92	37	references	reference	NOUN
cjal-3183	92	38	to	to	ADP
cjal-3183	92	39	law	law	NOUN
cjal-3183	92	40	.	.	PUNCT
cjal-3183	93	1	5	5	NUM
cjal-3183	94	1	what	what	PRON
cjal-3183	94	2	is	be	AUX
cjal-3183	94	3	the	the	DET
cjal-3183	94	4	significance	significance	NOUN
cjal-3183	94	5	of	of	ADP
cjal-3183	94	6	and	and	CCONJ
cjal-3183	94	7	promulgate	promulgate	VERB
cjal-3183	94	8	rules	rule	NOUN
cjal-3183	94	9	within	within	ADP
cjal-3183	94	10	their	their	PRON
cjal-3183	94	11	respective	respective	ADJ
cjal-3183	94	12	ministerial	ministerial	ADJ
cjal-3183	94	13	or	or	CCONJ
cjal-3183	94	14	departmental	departmental	ADJ
cjal-3183	94	15	jurisdictions	jurisdiction	NOUN
cjal-3183	94	16	.	.	PUNCT
cjal-3183	95	1	xianfa	xianfa	PROPN
cjal-3183	95	2	,	,	PUNCT
cjal-3183	95	3	art	art	NOUN
cjal-3183	95	4	.	.	PUNCT
cjal-3183	96	1	90	90	NUM
cjal-3183	96	2	(	(	PUNCT
cjal-3183	96	3	1982	1982	NUM
cjal-3183	96	4	)	)	PUNCT
cjal-3183	96	5	.	.	PUNCT
cjal-3183	97	1	ministerial	ministerial	ADJ
cjal-3183	97	2	pronouncements	pronouncement	NOUN
cjal-3183	97	3	refer	refer	VERB
cjal-3183	97	4	to	to	ADP
cjal-3183	97	5	directives	directive	NOUN
cjal-3183	97	6	and	and	CCONJ
cjal-3183	97	7	rules	rule	NOUN
cjal-3183	97	8	issued	issue	VERB
cjal-3183	97	9	in	in	ADP
cjal-3183	97	10	the	the	DET
cjal-3183	97	11	name	name	NOUN
cjal-3183	97	12	of	of	ADP
cjal-3183	97	13	government	government	NOUN
cjal-3183	97	14	ministries	ministry	NOUN
cjal-3183	97	15	or	or	CCONJ
cjal-3183	97	16	departments	department	NOUN
cjal-3183	97	17	.	.	PUNCT
cjal-3183	98	1	14	14	NUM
cjal-3183	98	2	.	.	PUNCT
cjal-3183	98	3	published	publish	VERB
cjal-3183	98	4	accounts	account	NOUN
cjal-3183	98	5	on	on	ADP
cjal-3183	98	6	the	the	DET
cjal-3183	98	7	case	case	NOUN
cjal-3183	98	8	include	include	VERB
cjal-3183	98	9	:	:	PUNCT
cjal-3183	98	10	may	may	AUX
cjal-3183	98	11	1996	1996	NUM
cjal-3183	98	12	decision	decision	NOUN
cjal-3183	98	13	,	,	PUNCT
cjal-3183	98	14	supra	supra	NOUN
cjal-3183	98	15	note	note	NOUN
cjal-3183	98	16	5	5	NUM
cjal-3183	98	17	;	;	PUNCT
cjal-3183	99	1	guanyu	guanyu	PROPN
cjal-3183	99	2	chafeng	chafeng	PROPN
cjal-3183	99	3	kouya	kouya	PROPN
cjal-3183	99	4	bao'an	bao'an	PROPN
cjal-3183	99	5	baori	baori	PROPN
cjal-3183	99	6	gaoerfuqiu	gaoerfuqiu	PROPN
cjal-3183	99	7	yule	yule	PROPN
cjal-3183	99	8	guanguang	guanguang	PROPN
cjal-3183	99	9	youxian	youxian	PROPN
cjal-3183	99	10	gongsi	gongsi	PROPN
cjal-3183	99	11	bufen	bufen	NOUN
cjal-3183	99	12	caichan	caichan	NOUN
cjal-3183	99	13	do	do	AUX
cjal-3183	99	14	gongbao	gongbao	VERB
cjal-3183	99	15	[	[	PUNCT
cjal-3183	99	16	public	public	ADJ
cjal-3183	99	17	announcement	announcement	NOUN
cjal-3183	99	18	concerning	concern	VERB
cjal-3183	99	19	sealing	seal	VERB
cjal-3183	99	20	up	up	ADP
cjal-3183	99	21	and	and	CCONJ
cjal-3183	99	22	seizure	seizure	NOUN
cjal-3183	99	23	of	of	ADP
cjal-3183	99	24	certain	certain	ADJ
cjal-3183	99	25	property	property	NOUN
cjal-3183	99	26	ofbao'an	ofbao'an	NOUN
cjal-3183	99	27	baori	baori	NOUN
cjal-3183	99	28	golf	golf	NOUN
cjal-3183	99	29	entertainment	entertainment	NOUN
cjal-3183	99	30	and	and	CCONJ
cjal-3183	99	31	sightseeing	sightseeing	NOUN
cjal-3183	99	32	limited	limited	ADJ
cjal-3183	99	33	company	company	NOUN
cjal-3183	99	34	]	]	PUNCT
cjal-3183	99	35	,	,	PUNCT
cjal-3183	99	36	shenzhen	shenzhen	PROPN
cjal-3183	99	37	shuiwu	shuiwu	PROPN
cjal-3183	99	38	gonoaao	gonoaao	NOUN
cjal-3183	100	1	[	[	X
cjal-3183	100	2	shenzhen	shenzhen	PROPN
cjal-3183	100	3	taxation	taxation	PROPN
cjal-3183	100	4	bulletin	bulletin	NOUN
cjal-3183	100	5	]	]	X
cjal-3183	100	6	,	,	PUNCT
cjal-3183	100	7	1997	1997	NUM
cjal-3183	100	8	no	no	NOUN
cjal-3183	100	9	.	.	NOUN
cjal-3183	100	10	8	8	NUM
cjal-3183	100	11	,	,	PUNCT
cjal-3183	100	12	at	at	ADP
cjal-3183	100	13	4	4	NUM
cjal-3183	100	14	(	(	PUNCT
cjal-3183	100	15	hereinafter	hereinafter	NOUN
cjal-3183	100	16	announcement	announcement	NOUN
cjal-3183	100	17	on	on	ADP
cjal-3183	100	18	sealing	seal	VERB
cjal-3183	100	19	up	up	ADP
cjal-3183	100	20	of	of	ADP
cjal-3183	100	21	property	property	NOUN
cjal-3183	100	22	)	)	PUNCT
cjal-3183	100	23	;	;	PUNCT
cjal-3183	100	24	and	and	CCONJ
cjal-3183	100	25	announcement	announcement	NOUN
cjal-3183	100	26	on	on	ADP
cjal-3183	100	27	baori	baori	PROPN
cjal-3183	100	28	,	,	PUNCT
cjal-3183	100	29	supra	supra	PROPN
cjal-3183	100	30	note	note	NOUN
cjal-3183	100	31	3	3	NUM
cjal-3183	100	32	.	.	X
cjal-3183	100	33	other	other	ADJ
cjal-3183	100	34	official	official	ADJ
cjal-3183	100	35	accounts	account	NOUN
cjal-3183	100	36	or	or	CCONJ
cjal-3183	100	37	comments	comment	NOUN
cjal-3183	100	38	about	about	ADP
cjal-3183	100	39	the	the	DET
cjal-3183	100	40	case	case	NOUN
cjal-3183	100	41	can	can	AUX
cjal-3183	100	42	be	be	AUX
cjal-3183	100	43	found	find	VERB
cjal-3183	100	44	in	in	ADP
cjal-3183	100	45	shenzhen	shenzhen	PROPN
cjal-3183	100	46	chachu	chachu	PROPN
cjal-3183	100	47	yizong	yizong	PROPN
cjal-3183	100	48	teda	teda	PROPN
cjal-3183	100	49	shewai	shewai	PROPN
cjal-3183	100	50	toushui	toushui	PROPN
cjal-3183	100	51	an	an	PRON
cjal-3183	100	52	[	[	X
cjal-3183	100	53	shenzhen	shenzhen	PROPN
cjal-3183	100	54	has	have	AUX
cjal-3183	100	55	investigated	investigate	VERB
cjal-3183	100	56	and	and	CCONJ
cjal-3183	100	57	decided	decide	VERB
cjal-3183	100	58	on	on	ADP
cjal-3183	100	59	an	an	DET
cjal-3183	100	60	extremely	extremely	ADV
cjal-3183	100	61	important	important	ADJ
cjal-3183	100	62	foreign	foreign	ADJ
cjal-3183	100	63	-related	-relate	VERB
cjal-3183	100	64	tax	tax	NOUN
cjal-3183	100	65	evasion	evasion	NOUN
cjal-3183	100	66	case	case	NOUN
cjal-3183	100	67	]	]	PUNCT
cjal-3183	100	68	,	,	PUNCT
cjal-3183	100	69	shenzhen	shenzhen	PROPN
cjal-3183	100	70	shuiwu	shuiwu	PROPN
cjal-3183	100	71	gongbao	gongbao	VERB
cjal-3183	100	72	[	[	X
cjal-3183	100	73	shenzhen	shenzhen	PROPN
cjal-3183	100	74	taxation	taxation	PROPN
cjal-3183	100	75	bull	bull	NOUN
cjal-3183	100	76	.	.	PUNCT
cjal-3183	101	1	]	]	X
cjal-3183	101	2	,	,	PUNCT
cjal-3183	101	3	1997	1997	NUM
cjal-3183	101	4	no	no	NOUN
cjal-3183	101	5	.	.	NOUN
cjal-3183	101	6	5	5	NUM
cjal-3183	101	7	,	,	PUNCT
cjal-3183	101	8	at	at	ADP
cjal-3183	101	9	5	5	NUM
cjal-3183	101	10	;	;	PUNCT
cjal-3183	101	11	shuifa	shuifa	PROPN
cjal-3183	101	12	de	de	X
cjal-3183	101	13	zunyan	zunyan	PROPN
cjal-3183	101	14	burong	burong	PROPN
cjal-3183	101	15	qinfan	qinfan	PROPN
cjal-3183	102	1	[	[	X
cjal-3183	102	2	the	the	DET
cjal-3183	102	3	dignity	dignity	NOUN
cjal-3183	102	4	of	of	ADP
cjal-3183	102	5	tax	tax	NOUN
cjal-3183	102	6	law	law	NOUN
cjal-3183	102	7	shall	shall	AUX
cjal-3183	102	8	not	not	PART
cjal-3183	102	9	be	be	AUX
cjal-3183	102	10	violated	violate	VERB
cjal-3183	102	11	]	]	PUNCT
cjal-3183	102	12	,	,	PUNCT
cjal-3183	102	13	shenzhen	shenzhen	PROPN
cjal-3183	102	14	shuiwu	shuiwu	PROPN
cjal-3183	102	15	gongbao	gongbao	VERB
cjal-3183	102	16	[	[	X
cjal-3183	102	17	shenzhen	shenzhen	PROPN
cjal-3183	102	18	taxation	taxation	PROPN
cjal-3183	102	19	bull	bull	NOUN
cjal-3183	102	20	.	.	PUNCT
cjal-3183	103	1	]	]	X
cjal-3183	103	2	,	,	PUNCT
cjal-3183	103	3	no	no	INTJ
cjal-3183	103	4	.	.	NOUN
cjal-3183	103	5	32	32	NUM
cjal-3183	103	6	,	,	PUNCT
cjal-3183	103	7	1997	1997	NUM
cjal-3183	103	8	,	,	PUNCT
cjal-3183	103	9	at	at	ADP
cjal-3183	103	10	4	4	NUM
cjal-3183	103	11	(	(	PUNCT
cjal-3183	103	12	interview	interview	NOUN
cjal-3183	103	13	with	with	ADP
cjal-3183	103	14	a	a	DET
cjal-3183	103	15	leading	lead	VERB
cjal-3183	103	16	official	official	NOUN
cjal-3183	103	17	of	of	ADP
cjal-3183	103	18	the	the	DET
cjal-3183	103	19	local	local	ADJ
cjal-3183	103	20	taxation	taxation	NOUN
cjal-3183	103	21	bureau	bureau	NOUN
cjal-3183	103	22	)	)	PUNCT
cjal-3183	104	1	[	[	X
cjal-3183	104	2	hereinafter	hereinafter	NOUN
cjal-3183	104	3	1997	1997	NUM
cjal-3183	104	4	interview	interview	NOUN
cjal-3183	104	5	]	]	X
cjal-3183	104	6	;	;	PUNCT
cjal-3183	104	7	chuangzao	chuangzao	NOUN
cjal-3183	104	8	gongpingshuishouhuanjing	gongpingshuishouhuanje	VERB
cjal-3183	104	9	[	[	X
cjal-3183	104	10	creating	create	VERB
cjal-3183	104	11	a	a	DET
cjal-3183	104	12	fair	fair	ADJ
cjal-3183	104	13	tax	tax	NOUN
cjal-3183	104	14	environment	environment	NOUN
cjal-3183	104	15	]	]	PUNCT
cjal-3183	104	16	,	,	PUNCT
cjal-3183	104	17	shenzhen	shenzhen	PROPN
cjal-3183	104	18	fazhibao	fazhibao	VERB
cjal-3183	104	19	[	[	PUNCT
cjal-3183	104	20	shenzhen	shenzhen	PROPN
cjal-3183	104	21	legal	legal	ADJ
cjal-3183	104	22	daily	daily	PROPN
cjal-3183	104	23	]	]	X
cjal-3183	104	24	,	,	PUNCT
cjal-3183	104	25	sep	sep	PROPN
cjal-3183	104	26	.	.	PROPN
cjal-3183	104	27	11	11	NUM
cjal-3183	104	28	,	,	PUNCT
cjal-3183	104	29	1997	1997	NUM
cjal-3183	104	30	,	,	PUNCT
cjal-3183	104	31	at	at	ADP
cjal-3183	104	32	1	1	NUM
cjal-3183	104	33	(	(	PUNCT
cjal-3183	104	34	interview	interview	NOUN
cjal-3183	104	35	with	with	ADP
cjal-3183	104	36	cheng	cheng	PROPN
cjal-3183	104	37	faguang	faguang	PROPN
cjal-3183	104	38	,	,	PUNCT
cjal-3183	104	39	deputy	deputy	NOUN
cjal-3183	104	40	director	director	NOUN
cjal-3183	104	41	of	of	ADP
cjal-3183	104	42	the	the	DET
cjal-3183	104	43	state	state	PROPN
cjal-3183	104	44	general	general	PROPN
cjal-3183	104	45	administration	administration	NOUN
cjal-3183	104	46	oftaxation	oftaxation	NOUN
cjal-3183	104	47	)	)	PUNCT
cjal-3183	104	48	;	;	PUNCT
cjal-3183	104	49	and	and	CCONJ
cjal-3183	104	50	shangguan	shangguan	NOUN
cjal-3183	104	51	,	,	PUNCT
cjal-3183	104	52	supra	supra	PROPN
cjal-3183	104	53	note	note	PROPN
cjal-3183	104	54	8	8	NUM
cjal-3183	104	55	(	(	PUNCT
cjal-3183	104	56	interview	interview	NOUN
cjal-3183	104	57	with	with	ADP
cjal-3183	104	58	director	director	NOUN
cjal-3183	104	59	of	of	ADP
cjal-3183	104	60	the	the	DET
cjal-3183	104	61	local	local	ADJ
cjal-3183	104	62	taxation	taxation	NOUN
cjal-3183	104	63	bureau	bureau	NOUN
cjal-3183	104	64	)	)	PUNCT
cjal-3183	104	65	.	.	PUNCT
cjal-3183	105	1	numerous	numerous	ADJ
cjal-3183	105	2	chinese	chinese	ADJ
cjal-3183	105	3	reports	report	NOUN
cjal-3183	105	4	and	and	CCONJ
cjal-3183	105	5	comments	comment	NOUN
cjal-3183	105	6	tracked	track	VERB
cjal-3183	105	7	the	the	DET
cjal-3183	105	8	official	official	ADJ
cjal-3183	105	9	position	position	NOUN
cjal-3183	105	10	in	in	ADP
cjal-3183	105	11	the	the	DET
cjal-3183	105	12	case	case	NOUN
cjal-3183	105	13	.	.	PUNCT
cjal-3183	106	1	see	see	VERB
cjal-3183	106	2	,	,	PUNCT
cjal-3183	106	3	e.g.	e.g.	ADV
cjal-3183	106	4	,	,	PUNCT
cjal-3183	106	5	i	i	PRON
cjal-3183	106	6	donghua	donghua	VERB
cjal-3183	106	7	,	,	PUNCT
cjal-3183	106	8	duzhu	duzhu	PROPN
cjal-3183	106	9	baori	baori	PROPN
cjal-3183	106	10	heidong	heidong	PROPN
cjal-3183	107	1	[	[	X
cjal-3183	107	2	plugging	plug	VERB
cjal-3183	107	3	the	the	DET
cjal-3183	107	4	black	black	ADJ
cjal-3183	107	5	hole	hole	NOUN
cjal-3183	107	6	of	of	ADP
cjal-3183	107	7	baor	baor	NOUN
cjal-3183	107	8	]	]	X
cjal-3183	107	9	,	,	PUNCT
cjal-3183	107	10	shenzhen	shenzhen	PROPN
cjal-3183	107	11	fazhibao	fazhibao	VERB
cjal-3183	107	12	[	[	X
cjal-3183	107	13	shenzhen	shenzhen	PROPN
cjal-3183	107	14	legal	legal	ADJ
cjal-3183	107	15	news	news	NOUN
cjal-3183	107	16	]	]	PUNCT
cjal-3183	107	17	,	,	PUNCT
cjal-3183	107	18	apr	apr	PROPN
cjal-3183	107	19	.	.	PROPN
cjal-3183	107	20	13	13	NUM
cjal-3183	107	21	,	,	PUNCT
cjal-3183	107	22	1997	1997	NUM
cjal-3183	107	23	,	,	PUNCT
cjal-3183	107	24	at	at	ADP
cjal-3183	107	25	1	1	NUM
cjal-3183	107	26	;	;	PUNCT
cjal-3183	107	27	baori	baori	PROPN
cjal-3183	107	28	gongsi	gongsi	ADJ
cjal-3183	107	29	teda	teda	NUM
cjal-3183	107	30	toushuian	toushuian	PROPN
cjal-3183	107	31	yinqi	yinqi	PROPN
cjal-3183	107	32	qianglie	qianglie	PROPN
cjal-3183	107	33	fanxiang	fanxiang	PROPN
cjal-3183	108	1	[	[	X
cjal-3183	108	2	the	the	DET
cjal-3183	108	3	baori	baori	NOUN
cjal-3183	108	4	company	company	NOUN
cjal-3183	108	5	's	's	PART
cjal-3183	108	6	extraordinary	extraordinary	ADJ
cjal-3183	108	7	tax	tax	NOUN
cjal-3183	108	8	evasion	evasion	NOUN
cjal-3183	108	9	case	case	NOUN
cjal-3183	108	10	has	have	VERB
cjal-3183	108	11	strong	strong	ADJ
cjal-3183	108	12	resonance	resonance	NOUN
cjal-3183	108	13	]	]	PUNCT
cjal-3183	108	14	,	,	PUNCT
cjal-3183	108	15	shenzhen	shenzhen	PROPN
cjal-3183	108	16	fazhibao	fazhibao	VERB
cjal-3183	109	1	[	[	X
cjal-3183	109	2	shenzhen	shenzhen	PROPN
cjal-3183	109	3	legal	legal	ADJ
cjal-3183	109	4	daily	daily	NOUN
cjal-3183	109	5	]	]	X
cjal-3183	109	6	,	,	PUNCT
cjal-3183	109	7	apr	apr	PROPN
cjal-3183	109	8	.	.	PROPN
cjal-3183	109	9	15	15	NUM
cjal-3183	109	10	,	,	PUNCT
cjal-3183	109	11	1997	1997	NUM
cjal-3183	109	12	,	,	PUNCT
cjal-3183	109	13	at	at	ADP
cjal-3183	109	14	1	1	NUM
cjal-3183	109	15	;	;	PUNCT
cjal-3183	109	16	he	he	PRON
cjal-3183	109	17	guanghuai	guanghuai	PROPN
cjal-3183	109	18	,	,	PUNCT
cjal-3183	109	19	shenzhen	shenzhen	PROPN
cjal-3183	109	20	baori	baori	PROPN
cjal-3183	109	21	teda	teda	PROPN
cjal-3183	109	22	shewai	shewai	PROPN
cjal-3183	109	23	toushui	toushui	PROPN
cjal-3183	109	24	an	an	DET
cjal-3183	109	25	yuanhe	yuanhe	ADJ
cjal-3183	109	26	yanbiancheng	yanbiancheng	PROPN
cjal-3183	109	27	yanzhong	yanzhong	ADP
cjal-3183	109	28	kangshui	kangshui	PROPN
cjal-3183	109	29	an	an	PRON
cjal-3183	110	1	[	[	X
cjal-3183	110	2	why	why	SCONJ
cjal-3183	110	3	did	do	AUX
cjal-3183	110	4	a	a	DET
cjal-3183	110	5	major	major	ADJ
cjal-3183	110	6	foreign	foreign	ADJ
cjal-3183	110	7	tax	tax	NOUN
cjal-3183	110	8	evasion	evasion	NOUN
cjal-3183	110	9	case	case	NOUN
cjal-3183	110	10	involving	involve	VERB
cjal-3183	110	11	shenzhen	shenzhen	PROPN
cjal-3183	110	12	baori	baori	PROPN
cjal-3183	110	13	become	become	VERB
cjal-3183	110	14	a	a	DET
cjal-3183	110	15	serious	serious	ADJ
cjal-3183	110	16	case	case	NOUN
cjal-3183	110	17	of	of	ADP
cjal-3183	110	18	refusal	refusal	NOUN
cjal-3183	110	19	to	to	PART
cjal-3183	110	20	pay	pay	VERB
cjal-3183	110	21	tax	tax	NOUN
cjal-3183	110	22	]	]	PUNCT
cjal-3183	110	23	,	,	PUNCT
cjal-3183	110	24	liaowang	liaowang	PROPN
cjal-3183	111	1	[	[	X
cjal-3183	111	2	outlook	outlook	NOUN
cjal-3183	111	3	]	]	PUNCT
cjal-3183	111	4	,	,	PUNCT
cjal-3183	111	5	1997	1997	NUM
cjal-3183	111	6	no	no	NOUN
cjal-3183	111	7	.	.	PROPN
cjal-3183	111	8	20	20	NUM
cjal-3183	111	9	,	,	PUNCT
cjal-3183	111	10	at	at	ADP
cjal-3183	111	11	26	26	NUM
cjal-3183	111	12	;	;	PUNCT
cjal-3183	111	13	si	si	PROPN
cjal-3183	111	14	hai	hai	PROPN
cjal-3183	111	15	,	,	PUNCT
cjal-3183	111	16	xishuo	xishuo	PROPN
cjal-3183	111	17	baorian	baorian	NOUN
cjal-3183	111	18	[	[	X
cjal-3183	111	19	a	a	DET
cjal-3183	111	20	detailedaccount	detailedaccount	NOUN
cjal-3183	111	21	of	of	ADP
cjal-3183	111	22	the	the	DET
cjal-3183	111	23	baori	baori	NOUN
cjal-3183	111	24	case	case	NOUN
cjal-3183	111	25	]	]	PUNCT
cjal-3183	111	26	,	,	PUNCT
cjal-3183	111	27	zhongguo	zhongguo	PROPN
cjal-3183	111	28	shuiwu	shuiwu	PROPN
cjal-3183	111	29	bao	bao	PROPN
cjal-3183	112	1	[	[	X
cjal-3183	112	2	china	china	PROPN
cjal-3183	112	3	taxation	taxation	NOUN
cjal-3183	112	4	news	news	PROPN
cjal-3183	112	5	]	]	PUNCT
cjal-3183	112	6	,	,	PUNCT
cjal-3183	112	7	jul	jul	PROPN
cjal-3183	112	8	.	.	PROPN
cjal-3183	112	9	21	21	NUM
cjal-3183	112	10	,	,	PUNCT
cjal-3183	112	11	1997	1997	NUM
cjal-3183	112	12	,	,	PUNCT
cjal-3183	112	13	at	at	ADP
cjal-3183	112	14	1	1	NUM
cjal-3183	112	15	;	;	PUNCT
cjal-3183	112	16	benkan	benkan	X
cjal-3183	112	17	teyue	teyue	PROPN
cjal-3183	112	18	pinglunyuan	pinglunyuan	PROPN
cjal-3183	113	1	[	[	X
cjal-3183	113	2	special	special	ADJ
cjal-3183	113	3	commentator	commentator	NOUN
cjal-3183	113	4	]	]	PUNCT
cjal-3183	113	5	,	,	PUNCT
cjal-3183	113	6	baori	baori	PROPN
cjal-3183	113	7	shui	shui	NOUN
cjal-3183	113	8	an	an	DET
cjal-3183	113	9	pingxi	pingxi	NOUN
cjal-3183	114	1	[	[	X
cjal-3183	114	2	comments	comment	NOUN
cjal-3183	114	3	and	and	CCONJ
cjal-3183	114	4	analyses	analysis	NOUN
cjal-3183	114	5	about	about	ADP
cjal-3183	114	6	the	the	DET
cjal-3183	114	7	baori	baori	NOUN
cjal-3183	114	8	tax	tax	NOUN
cjal-3183	114	9	case	case	NOUN
cjal-3183	114	10	]	]	PUNCT
cjal-3183	114	11	,	,	PUNCT
cjal-3183	114	12	shewai	shewai	NOUN
cjal-3183	114	13	shuiwu	shuiwu	NOUN
cjal-3183	114	14	[	[	X
cjal-3183	114	15	international	international	ADJ
cjal-3183	114	16	taxation	taxation	NOUN
cjal-3183	114	17	in	in	ADP
cjal-3183	114	18	china	china	PROPN
cjal-3183	114	19	]	]	X
cjal-3183	114	20	,	,	PUNCT
cjal-3183	114	21	1997	1997	NUM
cjal-3183	114	22	no	no	NOUN
cjal-3183	114	23	.	.	PROPN
cjal-3183	114	24	10	10	NUM
cjal-3183	114	25	,	,	PUNCT
cjal-3183	114	26	at	at	ADP
cjal-3183	114	27	4	4	NUM
cjal-3183	114	28	[	[	NOUN
cjal-3183	114	29	hereinafter	hereinafter	NOUN
cjal-3183	114	30	analysis	analysis	NOUN
cjal-3183	114	31	about	about	ADP
cjal-3183	114	32	baori	baori	NOUN
cjal-3183	114	33	]	]	PUNCT
cjal-3183	114	34	.	.	PUNCT
cjal-3183	115	1	cai	cai	PROPN
cjal-3183	115	2	hongli	hongli	PROPN
cjal-3183	115	3	,	,	PUNCT
cjal-3183	115	4	shoudu	shoudu	PROPN
cjal-3183	115	5	daxuesheng	daxuesheng	PROPN
cjal-3183	115	6	cong	cong	PROPN
cjal-3183	115	7	baori	baori	PROPN
cjal-3183	115	8	toushui	toushui	PROPN
cjal-3183	115	9	shiian	shiian	PROPN
cjal-3183	115	10	kan	kan	PROPN
cjal-3183	115	11	zhifa	zhifa	PROPN
cjal-3183	115	12	gangxing	gangxe	VERB
cjal-3183	116	1	[	[	X
cjal-3183	116	2	students	student	NOUN
cjal-3183	116	3	at	at	ADP
cjal-3183	116	4	the	the	DET
cjal-3183	116	5	capital	capital	NOUN
cjal-3183	116	6	learn	learn	VERB
cjal-3183	116	7	about	about	ADP
cjal-3183	116	8	the	the	DET
cjal-3183	116	9	rigour	rigour	NOUN
cjal-3183	116	10	of	of	ADP
cjal-3183	116	11	law	law	NOUN
cjal-3183	116	12	implementation	implementation	NOUN
cjal-3183	116	13	from	from	ADP
cjal-3183	116	14	the	the	DET
cjal-3183	116	15	baori	baori	NOUN
cjal-3183	116	16	tax	tax	NOUN
cjal-3183	116	17	evasion	evasion	NOUN
cjal-3183	116	18	incident	incident	NOUN
cjal-3183	116	19	]	]	PUNCT
cjal-3183	116	20	,	,	PUNCT
cjal-3183	116	21	zhongguo	zhongguo	PROPN
cjal-3183	116	22	shuiwubao	shuiwubao	VERB
cjal-3183	117	1	[	[	X
cjal-3183	117	2	chinataxationnews	chinataxationnew	NOUN
cjal-3183	117	3	]	]	PUNCT
cjal-3183	117	4	,	,	PUNCT
cjal-3183	117	5	oct	oct	PROPN
cjal-3183	117	6	.	.	PROPN
cjal-3183	117	7	17	17	NUM
cjal-3183	117	8	,	,	PUNCT
cjal-3183	117	9	1997	1997	NUM
cjal-3183	117	10	,	,	PUNCT
cjal-3183	117	11	at	at	ADP
cjal-3183	117	12	i	i	PRON
cjal-3183	117	13	(	(	PUNCT
cjal-3183	117	14	interview	interview	NOUN
cjal-3183	117	15	with	with	ADP
cjal-3183	117	16	professor	professor	NOUN
cjal-3183	117	17	hao	hao	PROPN
cjal-3183	117	18	ruyu	ruyu	PROPN
cjal-3183	117	19	,	,	PUNCT
cjal-3183	117	20	head	head	NOUN
cjal-3183	117	21	of	of	ADP
cjal-3183	117	22	the	the	DET
cjal-3183	117	23	department	department	NOUN
cjal-3183	117	24	oftaxation	oftaxation	NOUN
cjal-3183	117	25	,	,	PUNCT
cjal-3183	117	26	central	central	ADJ
cjal-3183	117	27	finance	finance	NOUN
cjal-3183	117	28	and	and	CCONJ
cjal-3183	117	29	economics	economic	NOUN
cjal-3183	117	30	university	university	NOUN
cjal-3183	117	31	)	)	PUNCT
cjal-3183	117	32	;	;	PUNCT
cjal-3183	117	33	wang	wang	PROPN
cjal-3183	117	34	zelei	zelei	PROPN
cjal-3183	117	35	&	&	CCONJ
cjal-3183	117	36	wang	wang	PROPN
cjal-3183	117	37	yuxiang	yuxiang	PROPN
cjal-3183	117	38	,	,	PUNCT
cjal-3183	117	39	yifa	yifa	PROPN
cjal-3183	117	40	nashui	nashui	NOUN
cjal-3183	117	41	tianjingdiyi	tianjingdiyi	VERB
cjal-3183	117	42	toushuikangshuifaliburong	toushuikangshuifaliburong	NOUN
cjal-3183	118	1	[	[	X
cjal-3183	118	2	paying	pay	VERB
cjal-3183	118	3	tax	tax	NOUN
cjal-3183	118	4	according	accord	VERB
cjal-3183	118	5	to	to	ADP
cjal-3183	118	6	law	law	NOUN
cjal-3183	118	7	is	be	AUX
cjal-3183	118	8	an	an	DET
cjal-3183	118	9	unalterable	unalterable	ADJ
cjal-3183	118	10	principle	principle	NOUN
cjal-3183	118	11	whereas	whereas	SCONJ
cjal-3183	118	12	tax	tax	NOUN
cjal-3183	118	13	evasion	evasion	NOUN
cjal-3183	118	14	and	and	CCONJ
cjal-3183	118	15	resisting	resist	VERB
cjal-3183	118	16	tax	tax	NOUN
cjal-3183	118	17	are	be	AUX
cjal-3183	118	18	not	not	PART
cjal-3183	118	19	tolerable	tolerable	ADJ
cjal-3183	118	20	under	under	ADP
cjal-3183	118	21	law	law	NOUN
cjal-3183	118	22	]	]	PUNCT
cjal-3183	118	23	,	,	PUNCT
cjal-3183	118	24	zhongguo	zhongguo	PROPN
cjal-3183	118	25	shuiwu	shuiwu	PROPN
cjal-3183	118	26	bao	bao	PROPN
cjal-3183	119	1	[	[	X
cjal-3183	119	2	china	china	PROPN
cjal-3183	119	3	taxation	taxation	NOUN
cjal-3183	119	4	news	news	PROPN
cjal-3183	119	5	]	]	PUNCT
cjal-3183	119	6	,	,	PUNCT
cjal-3183	119	7	oct	oct	PROPN
cjal-3183	119	8	.	.	PROPN
cjal-3183	119	9	17	17	NUM
cjal-3183	119	10	,	,	PUNCT
cjal-3183	119	11	1997	1997	NUM
cjal-3183	119	12	,	,	PUNCT
cjal-3183	119	13	at	at	ADP
cjal-3183	119	14	1	1	NUM
cjal-3183	119	15	.	.	NOUN
cjal-3183	119	16	15	15	NUM
cjal-3183	119	17	.	.	PUNCT
cjal-3183	120	1	most	most	ADJ
cjal-3183	120	2	ofthe	ofthe	ADJ
cjal-3183	120	3	published	publish	VERB
cjal-3183	120	4	documents	document	NOUN
cjal-3183	120	5	and	and	CCONJ
cjal-3183	120	6	accounts	account	NOUN
cjal-3183	120	7	contained	contain	VERB
cjal-3183	120	8	general	general	ADJ
cjal-3183	120	9	references	reference	NOUN
cjal-3183	120	10	to	to	ADP
cjal-3183	120	11	law	law	NOUN
cjal-3183	120	12	as	as	ADP
cjal-3183	120	13	the	the	DET
cjal-3183	120	14	basis	basis	NOUN
cjal-3183	120	15	for	for	ADP
cjal-3183	120	16	the	the	DET
cjal-3183	120	17	official	official	ADJ
cjal-3183	120	18	decision	decision	NOUN
cjal-3183	120	19	and	and	CCONJ
cjal-3183	120	20	action	action	NOUN
cjal-3183	120	21	against	against	ADP
cjal-3183	120	22	baori	baori	NOUN
cjal-3183	120	23	,	,	PUNCT
cjal-3183	120	24	e.g.	e.g.	ADV
cjal-3183	120	25	,	,	PUNCT
cjal-3183	120	26	may	may	AUX
cjal-3183	120	27	1996	1996	NUM
cjal-3183	120	28	decision	decision	NOUN
cjal-3183	120	29	,	,	PUNCT
cjal-3183	120	30	supra	supra	NOUN
cjal-3183	120	31	note	note	NOUN
cjal-3183	120	32	5	5	NUM
cjal-3183	120	33	;	;	PUNCT
cjal-3183	120	34	announcement	announcement	NOUN
cjal-3183	120	35	on	on	ADP
cjal-3183	120	36	sealing	seal	VERB
cjal-3183	120	37	up	up	ADP
cjal-3183	120	38	of	of	ADP
cjal-3183	120	39	property	property	NOUN
cjal-3183	120	40	,	,	PUNCT
cjal-3183	120	41	supra	supra	PROPN
cjal-3183	120	42	note	note	PROPN
cjal-3183	120	43	14	14	NUM
cjal-3183	120	44	;	;	PUNCT
cjal-3183	120	45	and	and	CCONJ
cjal-3183	120	46	announcement	announcement	NOUN
cjal-3183	120	47	on	on	ADP
cjal-3183	120	48	baori	baori	PROPN
cjal-3183	120	49	,	,	PUNCT
cjal-3183	120	50	supra	supra	PROPN
cjal-3183	120	51	note	note	NOUN
cjal-3183	121	1	3	3	NUM
cjal-3183	121	2	.	.	PUNCT
cjal-3183	121	3	shenzhen	shenzhen	PROPN
cjal-3183	121	4	municipal	municipal	PROPN
cjal-3183	121	5	officials	official	NOUN
cjal-3183	121	6	praised	praise	VERB
cjal-3183	121	7	the	the	DET
cjal-3183	121	8	action	action	NOUN
cjal-3183	121	9	against	against	ADP
cjal-3183	121	10	baori	baori	NOUN
cjal-3183	121	11	as	as	ADP
cjal-3183	121	12	part	part	NOUN
cjal-3183	121	13	of	of	ADP
cjal-3183	121	14	the	the	DET
cjal-3183	121	15	local	local	ADJ
cjal-3183	121	16	government	government	NOUN
cjal-3183	121	17	's	's	PART
cjal-3183	121	18	efforts	effort	NOUN
cjal-3183	121	19	to	to	PART
cjal-3183	121	20	govern	govern	VERB
cjal-3183	121	21	the	the	DET
cjal-3183	121	22	city	city	NOUN
cjal-3183	121	23	according	accord	VERB
cjal-3183	121	24	to	to	ADP
cjal-3183	121	25	law	law	NOUN
cjal-3183	121	26	(	(	PUNCT
cjal-3183	121	27	yvifa	yvifa	PROPN
cjal-3183	121	28	zhishi	zhishi	PROPN
cjal-3183	121	29	)	)	PUNCT
cjal-3183	121	30	.	.	PUNCT
cjal-3183	122	1	jianchi	jianchi	PROPN
cjal-3183	122	2	yifa	yifa	PROPN
cjal-3183	122	3	zhishi	zhishi	PROPN
cjal-3183	122	4	chuangzao	chuangzao	PROPN
cjal-3183	122	5	lianghao	lianghao	PROPN
cjal-3183	122	6	shuishou	shuishou	PROPN
cjal-3183	122	7	huanjing	huanje	VERB
cjal-3183	122	8	[	[	PUNCT
cjal-3183	122	9	holding	hold	VERB
cjal-3183	122	10	to	to	ADP
cjal-3183	122	11	the	the	DET
cjal-3183	122	12	idea	idea	NOUN
cjal-3183	122	13	of	of	ADP
cjal-3183	122	14	governing	govern	VERB
cjal-3183	122	15	the	the	DET
cjal-3183	122	16	city	city	NOUN
cjal-3183	122	17	according	accord	VERB
cjal-3183	122	18	to	to	ADP
cjal-3183	122	19	law	law	NOUN
cjal-3183	122	20	and	and	CCONJ
cjal-3183	122	21	creating	create	VERB
cjal-3183	122	22	a	a	DET
cjal-3183	122	23	good	good	ADJ
cjal-3183	122	24	tax	tax	NOUN
cjal-3183	122	25	environment	environment	NOUN
cjal-3183	122	26	]	]	PUNCT
cjal-3183	122	27	,	,	PUNCT
cjal-3183	122	28	shenzhen	shenzhen	PROPN
cjal-3183	122	29	fazhi	fazhi	PROPN
cjal-3183	122	30	bao	bao	PROPN
cjal-3183	123	1	[	[	X
cjal-3183	123	2	shenzhen	shenzhen	PROPN
cjal-3183	123	3	legal	legal	ADJ
cjal-3183	123	4	daily	daily	NOUN
cjal-3183	123	5	]	]	X
cjal-3183	123	6	,	,	PUNCT
cjal-3183	123	7	apr	apr	PROPN
cjal-3183	123	8	.	.	PROPN
cjal-3183	123	9	16	16	NUM
cjal-3183	123	10	,	,	PUNCT
cjal-3183	123	11	1997	1997	NUM
cjal-3183	123	12	,	,	PUNCT
cjal-3183	123	13	at	at	ADP
cjal-3183	123	14	1	1	NUM
cjal-3183	123	15	.	.	PUNCT
cjal-3183	124	1	[	[	X
cjal-3183	124	2	12:2	12:2	NUM
cjal-3183	124	3	the	the	DET
cjal-3183	124	4	administrative	administrative	ADJ
cjal-3183	124	5	use	use	NOUN
cjal-3183	124	6	of	of	ADP
cjal-3183	124	7	l4	l4	PROPN
cjal-3183	124	8	vin	vin	PROPN
cjal-3183	124	9	china	china	PROPN
cjal-3183	124	10	the	the	DET
cjal-3183	124	11	slogan	slogan	NOUN
cjal-3183	124	12	"	"	PUNCT
cjal-3183	124	13	administering	administer	VERB
cjal-3183	124	14	tax	tax	NOUN
cjal-3183	124	15	according	accord	VERB
cjal-3183	124	16	to	to	ADP
cjal-3183	124	17	law	law	NOUN
cjal-3183	124	18	"	"	PUNCT
cjal-3183	124	19	?	?	PUNCT
cjal-3183	125	1	in	in	ADP
cjal-3183	125	2	china	china	PROPN
cjal-3183	125	3	,	,	PUNCT
cjal-3183	125	4	top	top	ADJ
cjal-3183	125	5	officials	official	NOUN
cjal-3183	125	6	in	in	ADP
cjal-3183	125	7	the	the	DET
cjal-3183	125	8	executive	executive	ADJ
cjal-3183	125	9	branch	branch	NOUN
cjal-3183	125	10	ofthe	ofthe	VERB
cjal-3183	125	11	chinese	chinese	ADJ
cjal-3183	125	12	government	government	NOUN
cjal-3183	125	13	6	6	NUM
cjal-3183	125	14	wield	wield	NOUN
cjal-3183	125	15	broad	broad	ADJ
cjal-3183	125	16	law	law	NOUN
cjal-3183	125	17	-	-	PUNCT
cjal-3183	125	18	making	make	VERB
cjal-3183	125	19	powers	power	NOUN
cjal-3183	125	20	.	.	PUNCT
cjal-3183	126	1	they	they	PRON
cjal-3183	126	2	may	may	AUX
cjal-3183	126	3	interpret	interpret	VERB
cjal-3183	126	4	7	7	NUM
cjal-3183	126	5	and	and	CCONJ
cjal-3183	126	6	implement	implement	VERB
cjal-3183	126	7	8	8	NUM
cjal-3183	126	8	legislation	legislation	NOUN
cjal-3183	126	9	by	by	ADP
cjal-3183	126	10	promulgating	promulgate	VERB
cjal-3183	126	11	16	16	NUM
cjal-3183	126	12	.	.	PUNCT
cjal-3183	127	1	according	accord	VERB
cjal-3183	127	2	to	to	ADP
cjal-3183	127	3	the	the	DET
cjal-3183	127	4	chinese	chinese	ADJ
cjal-3183	127	5	constitution	constitution	NOUN
cjal-3183	127	6	,	,	PUNCT
cjal-3183	127	7	the	the	DET
cjal-3183	127	8	national	national	ADJ
cjal-3183	127	9	people	people	NOUN
cjal-3183	127	10	's	's	PART
cjal-3183	127	11	congress	congress	PROPN
cjal-3183	127	12	with	with	ADP
cjal-3183	127	13	its	its	PRON
cjal-3183	127	14	standing	standing	NOUN
cjal-3183	127	15	committee	committee	NOUN
cjal-3183	127	16	is	be	AUX
cjal-3183	127	17	the	the	DET
cjal-3183	127	18	organ	organ	NOUN
cjal-3183	127	19	to	to	PART
cjal-3183	127	20	exercise	exercise	VERB
cjal-3183	127	21	the	the	DET
cjal-3183	127	22	supreme	supreme	PROPN
cjal-3183	127	23	state	state	PROPN
cjal-3183	127	24	power	power	PROPN
cjal-3183	127	25	,	,	PUNCT
cjal-3183	127	26	xianfa	xianfa	NOUN
cjal-3183	127	27	,	,	PUNCT
cjal-3183	127	28	art	art	NOUN
cjal-3183	127	29	.	.	PUNCT
cjal-3183	128	1	57	57	NUM
cjal-3183	128	2	(	(	PUNCT
cjal-3183	128	3	1982	1982	NUM
cjal-3183	128	4	)	)	PUNCT
cjal-3183	128	5	,	,	PUNCT
cjal-3183	128	6	whereas	whereas	SCONJ
cjal-3183	128	7	the	the	DET
cjal-3183	128	8	state	state	NOUN
cjal-3183	128	9	council	council	PROPN
cjal-3183	128	10	is	be	AUX
cjal-3183	128	11	the	the	DET
cjal-3183	128	12	"	"	PUNCT
cjal-3183	128	13	central	central	ADJ
cjal-3183	128	14	people	people	NOUN
cjal-3183	128	15	's	's	PART
cjal-3183	128	16	government	government	NOUN
cjal-3183	128	17	"	"	PUNCT
cjal-3183	128	18	,	,	PUNCT
cjal-3183	128	19	the	the	DET
cjal-3183	128	20	executive	executive	ADJ
cjal-3183	128	21	organ	organ	NOUN
cjal-3183	128	22	of	of	ADP
cjal-3183	128	23	the	the	DET
cjal-3183	128	24	national	national	ADJ
cjal-3183	128	25	people	people	NOUN
cjal-3183	128	26	's	's	PART
cjal-3183	128	27	congress	congress	PROPN
cjal-3183	128	28	as	as	ADV
cjal-3183	128	29	well	well	ADV
cjal-3183	128	30	as	as	ADP
cjal-3183	128	31	the	the	DET
cjal-3183	128	32	state	state	NOUN
cjal-3183	128	33	highest	high	ADJ
cjal-3183	128	34	administrative	administrative	ADJ
cjal-3183	128	35	organ	organ	NOUN
cjal-3183	128	36	.	.	PUNCT
cjal-3183	129	1	i	i	PRON
cjal-3183	129	2	d.	d.	PROPN
cjal-3183	129	3	,	,	PUNCT
cjal-3183	129	4	art	art	NOUN
cjal-3183	129	5	.	.	PUNCT
cjal-3183	129	6	85	85	NUM
cjal-3183	129	7	.	.	PUNCT
cjal-3183	130	1	this	this	DET
cjal-3183	130	2	arrangement	arrangement	NOUN
cjal-3183	130	3	does	do	AUX
cjal-3183	130	4	not	not	PART
cjal-3183	130	5	purport	purport	VERB
cjal-3183	130	6	to	to	PART
cjal-3183	130	7	separate	separate	VERB
cjal-3183	130	8	government	government	NOUN
cjal-3183	130	9	powers	power	NOUN
cjal-3183	130	10	as	as	SCONJ
cjal-3183	130	11	the	the	DET
cjal-3183	130	12	state	state	NOUN
cjal-3183	130	13	council	council	PROPN
cjal-3183	130	14	is	be	AUX
cjal-3183	130	15	subject	subject	ADJ
cjal-3183	130	16	to	to	ADP
cjal-3183	130	17	the	the	DET
cjal-3183	130	18	control	control	NOUN
cjal-3183	130	19	ofthe	ofthe	PRON
cjal-3183	130	20	national	national	PROPN
cjal-3183	130	21	people	people	NOUN
cjal-3183	130	22	's	's	PART
cjal-3183	130	23	congress	congress	PROPN
cjal-3183	130	24	which	which	PRON
cjal-3183	130	25	exercises	exercise	VERB
cjal-3183	130	26	,	,	PUNCT
cjal-3183	130	27	in	in	ADP
cjal-3183	130	28	theory	theory	NOUN
cjal-3183	130	29	at	at	ADP
cjal-3183	130	30	least	least	ADJ
cjal-3183	130	31	,	,	PUNCT
cjal-3183	130	32	the	the	DET
cjal-3183	130	33	supreme	supreme	ADJ
cjal-3183	130	34	state	state	PROPN
cjal-3183	130	35	power	power	NOUN
cjal-3183	130	36	.	.	PUNCT
cjal-3183	131	1	on	on	ADP
cjal-3183	131	2	the	the	DET
cjal-3183	131	3	other	other	ADJ
cjal-3183	131	4	hand	hand	NOUN
cjal-3183	131	5	,	,	PUNCT
cjal-3183	131	6	the	the	DET
cjal-3183	131	7	state	state	NOUN
cjal-3183	131	8	council	council	PROPN
cjal-3183	131	9	as	as	ADP
cjal-3183	131	10	the	the	DET
cjal-3183	131	11	state	state	NOUN
cjal-3183	131	12	's	's	PART
cjal-3183	131	13	highest	high	ADJ
cjal-3183	131	14	administrative	administrative	ADJ
cjal-3183	131	15	organ	organ	NOUN
cjal-3183	131	16	enjoys	enjoy	VERB
cjal-3183	131	17	certain	certain	ADJ
cjal-3183	131	18	powers	power	NOUN
cjal-3183	131	19	and	and	CCONJ
cjal-3183	131	20	functions	function	NOUN
cjal-3183	131	21	of	of	ADP
cjal-3183	131	22	its	its	PRON
cjal-3183	131	23	own	own	ADJ
cjal-3183	131	24	.	.	PUNCT
cjal-3183	132	1	article	article	NOUN
cjal-3183	132	2	89	89	NUM
cjal-3183	132	3	of	of	ADP
cjal-3183	132	4	the	the	DET
cjal-3183	132	5	1982	1982	NUM
cjal-3183	132	6	constitution	constitution	NOUN
cjal-3183	132	7	lists	list	VERB
cjal-3183	132	8	various	various	ADJ
cjal-3183	132	9	functions	function	NOUN
cjal-3183	132	10	and	and	CCONJ
cjal-3183	132	11	powers	power	NOUN
cjal-3183	132	12	of	of	ADP
cjal-3183	132	13	the	the	DET
cjal-3183	132	14	state	state	NOUN
cjal-3183	132	15	council	council	PROPN
cjal-3183	132	16	,	,	PUNCT
cjal-3183	132	17	including	include	VERB
cjal-3183	132	18	taking	take	VERB
cjal-3183	132	19	administrative	administrative	ADJ
cjal-3183	132	20	measures	measure	NOUN
cjal-3183	132	21	,	,	PUNCT
cjal-3183	132	22	making	make	VERB
cjal-3183	132	23	administrative	administrative	ADJ
cjal-3183	132	24	regulations	regulation	NOUN
cjal-3183	132	25	,	,	PUNCT
cjal-3183	132	26	promulgatingdecisions	promulgatingdecision	NOUN
cjal-3183	132	27	and	and	CCONJ
cjal-3183	132	28	orders	order	NOUN
cjal-3183	132	29	,	,	PUNCT
cjal-3183	132	30	leading	lead	VERB
cjal-3183	132	31	the	the	DET
cjal-3183	132	32	works	work	NOUN
cjal-3183	132	33	of	of	ADP
cjal-3183	132	34	various	various	ADJ
cjal-3183	132	35	levels	level	NOUN
cjal-3183	132	36	of	of	ADP
cjal-3183	132	37	local	local	ADJ
cjal-3183	132	38	state	state	NOUN
cjal-3183	132	39	administrative	administrative	ADJ
cjal-3183	132	40	organs	organ	NOUN
cjal-3183	132	41	,	,	PUNCT
cjal-3183	132	42	leading	lead	VERB
cjal-3183	132	43	and	and	CCONJ
cjal-3183	132	44	administering	administer	VERB
cjal-3183	132	45	economic	economic	ADJ
cjal-3183	132	46	works	work	NOUN
cjal-3183	132	47	and	and	CCONJ
cjal-3183	132	48	urban	urban	ADJ
cjal-3183	132	49	and	and	CCONJ
cjal-3183	132	50	rural	rural	ADJ
cjal-3183	132	51	constructions	construction	NOUN
cjal-3183	132	52	,	,	PUNCT
cjal-3183	132	53	leading	lead	VERB
cjal-3183	132	54	and	and	CCONJ
cjal-3183	132	55	administering	administer	VERB
cjal-3183	132	56	education	education	NOUN
cjal-3183	132	57	,	,	PUNCT
cjal-3183	132	58	science	science	NOUN
cjal-3183	132	59	,	,	PUNCT
cjal-3183	132	60	cultural	cultural	ADJ
cjal-3183	132	61	,	,	PUNCT
cjal-3183	132	62	public	public	ADJ
cjal-3183	132	63	health	health	NOUN
cjal-3183	132	64	,	,	PUNCT
cjal-3183	132	65	sports	sport	NOUN
cjal-3183	132	66	and	and	CCONJ
cjal-3183	132	67	family	family	NOUN
cjal-3183	132	68	planning	planning	NOUN
cjal-3183	132	69	,	,	PUNCT
cjal-3183	132	70	leading	lead	VERB
cjal-3183	132	71	and	and	CCONJ
cjal-3183	132	72	administering	administer	VERB
cjal-3183	132	73	civil	civil	ADJ
cjal-3183	132	74	affairs	affair	NOUN
cjal-3183	132	75	,	,	PUNCT
cjal-3183	132	76	public	public	ADJ
cjal-3183	132	77	security	security	NOUN
cjal-3183	132	78	and	and	CCONJ
cjal-3183	132	79	judicial	judicial	ADJ
cjal-3183	132	80	administration	administration	NOUN
cjal-3183	132	81	.	.	PUNCT
cjal-3183	133	1	i	i	PRON
cjal-3183	133	2	d.	d.	PROPN
cjal-3183	133	3	,	,	PUNCT
cjal-3183	133	4	art	art	NOUN
cjal-3183	133	5	.	.	PUNCT
cjal-3183	134	1	89	89	NUM
cjal-3183	134	2	.	.	PUNCT
cjal-3183	135	1	the	the	DET
cjal-3183	135	2	state	state	PROPN
cjal-3183	135	3	council	council	PROPN
cjal-3183	135	4	is	be	AUX
cjal-3183	135	5	composed	compose	VERB
cjal-3183	135	6	ofvarious	ofvarious	ADJ
cjal-3183	135	7	ministries	ministry	NOUN
cjal-3183	135	8	and	and	CCONJ
cjal-3183	135	9	commissions	commission	NOUN
cjal-3183	135	10	to	to	PART
cjal-3183	135	11	exercise	exercise	VERB
cjal-3183	135	12	administrative	administrative	ADJ
cjal-3183	135	13	functions	function	NOUN
cjal-3183	135	14	and	and	CCONJ
cjal-3183	135	15	powers	power	NOUN
cjal-3183	135	16	within	within	ADP
cjal-3183	135	17	their	their	PRON
cjal-3183	135	18	prescribed	prescribed	ADJ
cjal-3183	135	19	jurisdictions	jurisdiction	NOUN
cjal-3183	135	20	.	.	PUNCT
cjal-3183	136	1	i	i	PRON
cjal-3183	136	2	d.	d.	PROPN
cjal-3183	136	3	,	,	PUNCT
cjal-3183	136	4	art	art	NOUN
cjal-3183	136	5	.	.	PUNCT
cjal-3183	137	1	90	90	NUM
cjal-3183	137	2	.	.	PUNCT
cjal-3183	138	1	such	such	ADJ
cjal-3183	138	2	constitutional	constitutional	ADJ
cjal-3183	138	3	arrangements	arrangement	NOUN
cjal-3183	138	4	suggest	suggest	VERB
cjal-3183	138	5	that	that	SCONJ
cjal-3183	138	6	while	while	SCONJ
cjal-3183	138	7	the	the	DET
cjal-3183	138	8	national	national	ADJ
cjal-3183	138	9	people	people	NOUN
cjal-3183	138	10	's	's	PART
cjal-3183	138	11	congress	congress	PROPN
cjal-3183	138	12	and	and	CCONJ
cjal-3183	138	13	its	its	PRON
cjal-3183	138	14	standing	standing	PROPN
cjal-3183	138	15	committee	committee	NOUN
cjal-3183	138	16	may	may	AUX
cjal-3183	138	17	exercise	exercise	VERB
cjal-3183	138	18	their	their	PRON
cjal-3183	138	19	control	control	NOUN
cjal-3183	138	20	function	function	NOUN
cjal-3183	138	21	over	over	ADP
cjal-3183	138	22	the	the	DET
cjal-3183	138	23	country	country	NOUN
cjal-3183	138	24	's	's	PART
cjal-3183	138	25	administrative	administrative	ADJ
cjal-3183	138	26	organs	organ	NOUN
cjal-3183	138	27	through	through	ADP
cjal-3183	138	28	legislation	legislation	NOUN
cjal-3183	138	29	and	and	CCONJ
cjal-3183	138	30	ritual	ritual	ADJ
cjal-3183	138	31	acts	act	NOUN
cjal-3183	138	32	like	like	ADP
cjal-3183	138	33	inspection	inspection	NOUN
cjal-3183	138	34	and	and	CCONJ
cjal-3183	138	35	approval	approval	NOUN
cjal-3183	138	36	for	for	ADP
cjal-3183	138	37	work	work	NOUN
cjal-3183	138	38	reports	report	NOUN
cjal-3183	138	39	,	,	PUNCT
cjal-3183	138	40	those	those	DET
cjal-3183	138	41	administrative	administrative	ADJ
cjal-3183	138	42	organs	organ	NOUN
cjal-3183	138	43	have	have	VERB
cjal-3183	138	44	a	a	DET
cjal-3183	138	45	great	great	ADJ
cjal-3183	138	46	deal	deal	NOUN
cjal-3183	138	47	of	of	ADP
cjal-3183	138	48	discretion	discretion	NOUN
cjal-3183	138	49	with	with	ADP
cjal-3183	138	50	regard	regard	NOUN
cjal-3183	138	51	to	to	ADP
cjal-3183	138	52	matters	matter	NOUN
cjal-3183	138	53	falling	fall	VERB
cjal-3183	138	54	within	within	ADP
cjal-3183	138	55	the	the	DET
cjal-3183	138	56	areas	area	NOUN
cjal-3183	138	57	of	of	ADP
cjal-3183	138	58	their	their	PRON
cjal-3183	138	59	functions	function	NOUN
cjal-3183	138	60	and	and	CCONJ
cjal-3183	138	61	powers	power	NOUN
cjal-3183	138	62	.	.	PUNCT
cjal-3183	139	1	17	17	NUM
cjal-3183	139	2	.	.	PUNCT
cjal-3183	140	1	constitutionally	constitutionally	ADV
cjal-3183	140	2	,	,	PUNCT
cjal-3183	140	3	only	only	ADV
cjal-3183	140	4	the	the	DET
cjal-3183	140	5	standing	standing	PROPN
cjal-3183	140	6	committee	committee	PROPN
cjal-3183	140	7	of	of	ADP
cjal-3183	140	8	the	the	DET
cjal-3183	140	9	national	national	PROPN
cjal-3183	140	10	people	people	NOUN
cjal-3183	140	11	's	's	PART
cjal-3183	140	12	congress	congress	PROPN
cjal-3183	140	13	is	be	AUX
cjal-3183	140	14	empowered	empower	VERB
cjal-3183	140	15	to	to	PART
cjal-3183	140	16	interpret	interpret	VERB
cjal-3183	140	17	law	law	NOUN
cjal-3183	140	18	,	,	PUNCT
cjal-3183	140	19	xi.ana	xi.ana	PROPN
cjal-3183	140	20	,	,	PUNCT
cjal-3183	140	21	art	art	NOUN
cjal-3183	140	22	.	.	PUNCT
cjal-3183	141	1	67,sec	67,sec	X
cjal-3183	141	2	.	.	PROPN
cjal-3183	141	3	4	4	NUM
cjal-3183	141	4	(	(	PUNCT
cjal-3183	141	5	1982	1982	NUM
cjal-3183	141	6	)	)	PUNCT
cjal-3183	141	7	.	.	PUNCT
cjal-3183	142	1	under	under	ADP
cjal-3183	142	2	aspecial	aspecial	ADJ
cjal-3183	142	3	legislative	legislative	ADJ
cjal-3183	142	4	authorization	authorization	NOUN
cjal-3183	142	5	,	,	PUNCT
cjal-3183	142	6	however	however	ADV
cjal-3183	142	7	,	,	PUNCT
cjal-3183	142	8	top	top	ADJ
cjal-3183	142	9	administrative	administrative	ADJ
cjal-3183	142	10	officials	official	NOUN
cjal-3183	142	11	can	can	AUX
cjal-3183	142	12	undertake	undertake	VERB
cjal-3183	142	13	an	an	DET
cjal-3183	142	14	administrative	administrative	ADJ
cjal-3183	142	15	interpretation	interpretation	NOUN
cjal-3183	142	16	(	(	PUNCT
cjal-3183	142	17	xingzheng	xingzheng	PROPN
cjal-3183	142	18	jieshi	jieshi	PROPN
cjal-3183	142	19	)	)	PUNCT
cjal-3183	142	20	of	of	ADP
cjal-3183	142	21	legislation	legislation	NOUN
cjal-3183	142	22	.	.	PUNCT
cjal-3183	143	1	resolution	resolution	NOUN
cjal-3183	143	2	of	of	ADP
cjal-3183	143	3	the	the	DET
cjal-3183	143	4	standing	standing	PROPN
cjal-3183	143	5	committee	committee	PROPN
cjal-3183	143	6	of	of	ADP
cjal-3183	143	7	the	the	DET
cjal-3183	143	8	national	national	PROPN
cjal-3183	143	9	people	people	NOUN
cjal-3183	143	10	's	's	PART
cjal-3183	143	11	congress	congress	PROPN
cjal-3183	143	12	for	for	ADP
cjal-3183	143	13	strengthening	strengthen	VERB
cjal-3183	143	14	the	the	DET
cjal-3183	143	15	work	work	NOUN
cjal-3183	143	16	of	of	ADP
cjal-3183	143	17	law	law	NOUN
cjal-3183	143	18	interpretation	interpretation	NOUN
cjal-3183	143	19	[	[	X
cjal-3183	143	20	quanguo	quanguo	PROPN
cjal-3183	143	21	renmin	renmin	PROPN
cjal-3183	143	22	daibiao	daibiao	PROPN
cjal-3183	143	23	dahui	dahui	PROPN
cjal-3183	143	24	changvw	changvw	PROPN
cjal-3183	143	25	weiyuanhui	weiyuanhui	PROPN
cjal-3183	143	26	guanyu	guanyu	PROPN
cjal-3183	143	27	jiaqiang	jiaqiang	PROPN
cjal-3183	143	28	falu	falu	PROPN
cjal-3183	143	29	jieshi	jieshi	PROPN
cjal-3183	143	30	gongzuo	gongzuo	PROPN
cjal-3183	143	31	da	da	PROPN
cjal-3183	143	32	jueyi	jueyi	PROPN
cjal-3183	143	33	]	]	PUNCT
cjal-3183	143	34	(	(	PUNCT
cjal-3183	143	35	adopted	adopt	VERB
cjal-3183	143	36	on	on	ADP
cjal-3183	143	37	jun	jun	PROPN
cjal-3183	143	38	.	.	PROPN
cjal-3183	143	39	10	10	NUM
cjal-3183	143	40	,	,	PUNCT
cjal-3183	143	41	1981	1981	NUM
cjal-3183	143	42	)	)	PUNCT
cjal-3183	143	43	,	,	PUNCT
cjal-3183	143	44	1981	1981	NUM
cjal-3183	143	45	fagui	fagui	NOUN
cjal-3183	143	46	huntan	huntan	PROPN
cjal-3183	143	47	27	27	NUM
cjal-3183	143	48	(	(	PUNCT
cjal-3183	143	49	the	the	DET
cjal-3183	143	50	state	state	PROPN
cjal-3183	143	51	council	council	PROPN
cjal-3183	143	52	and	and	CCONJ
cjal-3183	143	53	relevant	relevant	ADJ
cjal-3183	143	54	ministries	ministry	NOUN
cjal-3183	143	55	and	and	CCONJ
cjal-3183	143	56	departments	department	NOUN
cjal-3183	143	57	shall	shall	AUX
cjal-3183	143	58	interpret	interpret	VERB
cjal-3183	143	59	nonadjudication	nonadjudication	NOUN
cjal-3183	143	60	and	and	CCONJ
cjal-3183	143	61	non	non	ADJ
cjal-3183	143	62	-	-	ADJ
cjal-3183	143	63	procuracy	procuracy	ADJ
cjal-3183	143	64	laws	law	NOUN
cjal-3183	143	65	in	in	ADP
cjal-3183	143	66	concrete	concrete	ADJ
cjal-3183	143	67	cases	case	NOUN
cjal-3183	143	68	)	)	PUNCT
cjal-3183	143	69	.	.	PUNCT
cjal-3183	144	1	the	the	DET
cjal-3183	144	2	theory	theory	NOUN
cjal-3183	144	3	is	be	AUX
cjal-3183	144	4	that	that	SCONJ
cjal-3183	144	5	as	as	SCONJ
cjal-3183	144	6	the	the	DET
cjal-3183	144	7	constitution	constitution	NOUN
cjal-3183	144	8	confers	confer	VERB
cjal-3183	144	9	administrative	administrative	ADJ
cjal-3183	144	10	powers	power	NOUN
cjal-3183	144	11	upon	upon	SCONJ
cjal-3183	144	12	the	the	DET
cjal-3183	144	13	state	state	NOUN
cjal-3183	144	14	council	council	PROPN
cjal-3183	144	15	and	and	CCONJ
cjal-3183	144	16	its	its	PRON
cjal-3183	144	17	ministries	ministry	NOUN
cjal-3183	144	18	and	and	CCONJ
cjal-3183	144	19	commissions	commission	NOUN
cjal-3183	144	20	,	,	PUNCT
cjal-3183	144	21	top	top	ADJ
cjal-3183	144	22	administrative	administrative	ADJ
cjal-3183	144	23	officials	official	NOUN
cjal-3183	144	24	should	should	AUX
cjal-3183	144	25	also	also	ADV
cjal-3183	144	26	be	be	AUX
cjal-3183	144	27	able	able	ADJ
cjal-3183	144	28	to	to	PART
cjal-3183	144	29	interpret	interpret	VERB
cjal-3183	144	30	legislative	legislative	ADJ
cjal-3183	144	31	provisions	provision	NOUN
cjal-3183	144	32	in	in	ADP
cjal-3183	144	33	connection	connection	NOUN
cjal-3183	144	34	to	to	ADP
cjal-3183	144	35	their	their	PRON
cjal-3183	144	36	administrative	administrative	ADJ
cjal-3183	144	37	jurisdiction	jurisdiction	NOUN
cjal-3183	144	38	and	and	CCONJ
cjal-3183	144	39	functions	function	NOUN
cjal-3183	144	40	.	.	PUNCT
cjal-3183	145	1	anthony	anthony	PROPN
cjal-3183	145	2	r.	r.	PROPN
cjal-3183	145	3	dicks	dicks	PROPN
cjal-3183	145	4	,	,	PUNCT
cjal-3183	145	5	compartmentaliedlawandjudicial	compartmentaliedlawandjudicial	ADJ
cjal-3183	145	6	restraint	restraint	NOUN
cjal-3183	145	7	.	.	PUNCT
cjal-3183	146	1	an	an	DET
cjal-3183	146	2	inductive	inductive	ADJ
cjal-3183	146	3	view	view	NOUN
cjal-3183	146	4	of	of	ADP
cjal-3183	146	5	some	some	DET
cjal-3183	146	6	jurisdictional	jurisdictional	ADJ
cjal-3183	146	7	barriers	barrier	NOUN
cjal-3183	146	8	to	to	ADP
cjal-3183	146	9	reform	reform	NOUN
cjal-3183	146	10	,	,	PUNCT
cjal-3183	146	11	china	china	PROPN
cjal-3183	146	12	q.	q.	PROPN
cjal-3183	146	13	,	,	PUNCT
cjal-3183	146	14	mar	mar	PROPN
cjal-3183	146	15	.	.	PROPN
cjal-3183	146	16	1995	1995	NUM
cjal-3183	146	17	,	,	PUNCT
cjal-3183	146	18	at	at	ADP
cjal-3183	146	19	82,89	82,89	NUM
cjal-3183	146	20	.	.	PUNCT
cjal-3183	147	1	legislation	legislation	NOUN
cjal-3183	147	2	adopted	adopt	VERB
cjal-3183	147	3	by	by	ADP
cjal-3183	147	4	the	the	DET
cjal-3183	147	5	national	national	PROPN
cjal-3183	147	6	people	people	PROPN
cjal-3183	147	7	's	's	PART
cjal-3183	147	8	congress	congress	PROPN
cjal-3183	147	9	or	or	CCONJ
cjal-3183	147	10	its	its	PRON
cjal-3183	147	11	standing	standing	PROPN
cjal-3183	147	12	committee	committee	NOUN
cjal-3183	147	13	also	also	ADV
cjal-3183	147	14	often	often	ADV
cjal-3183	147	15	authorize	authorize	VERB
cjal-3183	147	16	the	the	DET
cjal-3183	147	17	state	state	PROPN
cjal-3183	147	18	council	council	PROPN
cjal-3183	147	19	to	to	PART
cjal-3183	147	20	adopt	adopt	VERB
cjal-3183	147	21	implementation	implementation	NOUN
cjal-3183	147	22	rules	rule	NOUN
cjal-3183	147	23	,	,	PUNCT
cjal-3183	147	24	see	see	VERB
cjal-3183	147	25	,	,	PUNCT
cjal-3183	147	26	e.g.	e.g.	ADV
cjal-3183	147	27	,	,	PUNCT
cjal-3183	147	28	1992tax	1992tax	NUM
cjal-3183	147	29	collectionlaw	collectionlaw	NOUN
cjal-3183	147	30	,	,	PUNCT
cjal-3183	147	31	supra	supra	PROPN
cjal-3183	147	32	note	note	NOUN
cjal-3183	147	33	3	3	NUM
cjal-3183	147	34	,	,	PUNCT
cjal-3183	147	35	art	art	NOUN
cjal-3183	147	36	.	.	PUNCT
cjal-3183	148	1	61	61	NUM
cjal-3183	148	2	;	;	PUNCT
cjal-3183	148	3	and	and	CCONJ
cjal-3183	148	4	subsequently	subsequently	ADV
cjal-3183	148	5	promulgated	promulgate	VERB
cjal-3183	148	6	implementation	implementation	NOUN
cjal-3183	148	7	rules	rule	NOUN
cjal-3183	148	8	routinely	routinely	ADV
cjal-3183	148	9	con	con	PROPN
cjal-3183	148	10	fer	fer	PROPN
cjal-3183	148	11	an	an	DET
cjal-3183	148	12	interpreting	interpreting	NOUN
cjal-3183	148	13	powerto	powerto	VERB
cjal-3183	148	14	the	the	DET
cjal-3183	148	15	relevantministriescommissions/	relevantministriescommissions/	NUM
cjal-3183	148	16	departments	department	NOUN
cjal-3183	148	17	,	,	PUNCT
cjal-3183	148	18	see	see	VERB
cjal-3183	148	19	,	,	PUNCT
cjal-3183	148	20	e.g.	e.g.	ADV
cjal-3183	148	21	,	,	PUNCT
cjal-3183	148	22	zhonghua	zhonghua	PROPN
cjal-3183	148	23	renmin	renmin	PROPN
cjal-3183	148	24	gongheguo	gongheguo	PROPN
cjal-3183	148	25	shuishou	shuishou	PROPN
cjal-3183	148	26	zhengshou	zhengshou	PROPN
cjal-3183	148	27	guanli	guanli	PROPN
cjal-3183	148	28	fa	fa	PROPN
cjal-3183	148	29	shishi	shishi	PROPN
cjal-3183	148	30	xlze	xlze	PROPN
cjal-3183	149	1	[	[	X
cjal-3183	149	2	detailed	detail	VERB
cjal-3183	149	3	rules	rule	NOUN
cjal-3183	149	4	for	for	ADP
cjal-3183	149	5	the	the	DET
cjal-3183	149	6	implementation	implementation	NOUN
cjal-3183	149	7	of	of	ADP
cjal-3183	149	8	the	the	DET
cjal-3183	149	9	law	law	NOUN
cjal-3183	149	10	of	of	ADP
cjal-3183	149	11	the	the	DET
cjal-3183	149	12	people	people	NOUN
cjal-3183	149	13	's	's	PART
cjal-3183	149	14	republic	republic	NOUN
cjal-3183	149	15	of	of	ADP
cjal-3183	149	16	china	china	PROPN
cjal-3183	149	17	on	on	ADP
cjal-3183	149	18	the	the	DET
cjal-3183	149	19	administration	administration	NOUN
cjal-3183	149	20	of	of	ADP
cjal-3183	149	21	tax	tax	NOUN
cjal-3183	149	22	collection	collection	NOUN
cjal-3183	149	23	]	]	PUNCT
cjal-3183	149	24	,	,	PUNCT
cjal-3183	149	25	art	art	NOUN
cjal-3183	149	26	.	.	PUNCT
cjal-3183	149	27	85	85	NUM
cjal-3183	149	28	,	,	PUNCT
cjal-3183	149	29	promulgated	promulgate	VERB
cjal-3183	149	30	on	on	ADP
cjal-3183	149	31	august	august	PROPN
cjal-3183	149	32	4	4	NUM
cjal-3183	149	33	,	,	PUNCT
cjal-3183	149	34	1993	1993	NUM
cjal-3183	149	35	,	,	PUNCT
cjal-3183	149	36	caizhengbutiaofa	caizhengbutiaofa	NOUN
cjal-3183	149	37	si	si	X
cjal-3183	150	1	[	[	X
cjal-3183	150	2	law	law	NOUN
cjal-3183	150	3	depar	depar	NOUN
cjal-3183	150	4	~	~	SYM
cjal-3183	150	5	mtentof	mtentof	PROPN
cjal-3183	150	6	ministry	ministry	PROPN
cjal-3183	150	7	of	of	ADP
cjal-3183	150	8	finance	finance	PROPN
cjal-3183	150	9	]	]	PUNCT
cjal-3183	150	10	zhongguo	zhongguo	PROPN
cjal-3183	150	11	shewai	shewai	PROPN
cjal-3183	150	12	shuishou	shuishou	PROPN
cjal-3183	150	13	falu	falu	PROPN
cjal-3183	150	14	fagui	fagui	VERB
cjal-3183	150	15	xinbian	xinbian	ADJ
cjal-3183	151	1	[	[	PUNCT
cjal-3183	151	2	the	the	DET
cjal-3183	151	3	foreign	foreign	ADJ
cjal-3183	151	4	-	-	PUNCT
cjal-3183	151	5	related	relate	VERB
cjal-3183	151	6	tax	tax	NOUN
cjal-3183	151	7	laws	law	NOUN
cjal-3183	151	8	and	and	CCONJ
cjal-3183	151	9	regulations	regulation	NOUN
cjal-3183	151	10	of	of	ADP
cjal-3183	151	11	the	the	DET
cjal-3183	151	12	people	people	NOUN
cjal-3183	151	13	's	's	PART
cjal-3183	151	14	republic	republic	NOUN
cjal-3183	151	15	of	of	ADP
cjal-3183	151	16	china	china	PROPN
cjal-3183	151	17	]	]	PUNCT
cjal-3183	151	18	120	120	NUM
cjal-3183	151	19	,	,	PUNCT
cjal-3183	151	20	134	134	NUM
cjal-3183	151	21	(	(	PUNCT
cjal-3183	151	22	1996	1996	NUM
cjal-3183	151	23	)	)	PUNCT
cjal-3183	152	1	[	[	X
cjal-3183	152	2	hereinafter	hereinafter	NOUN
cjal-3183	152	3	implementing	implement	VERB
cjal-3183	152	4	rules	rule	NOUN
cjal-3183	152	5	for	for	ADP
cjal-3183	152	6	1992	1992	NUM
cjal-3183	152	7	tax	tax	NOUN
cjal-3183	152	8	law	law	NOUN
cjal-3183	152	9	]	]	PUNCT
cjal-3183	152	10	(	(	PUNCT
cjal-3183	152	11	the	the	DET
cjal-3183	152	12	finance	finance	PROPN
cjal-3183	152	13	ministry	ministry	PROPN
cjal-3183	152	14	and	and	CCONJ
cjal-3183	152	15	state	state	PROPN
cjal-3183	152	16	general	general	PROPN
cjal-3183	152	17	administration	administration	NOUN
cjal-3183	152	18	of	of	ADP
cjal-3183	152	19	taxation	taxation	NOUN
cjal-3183	152	20	are	be	AUX
cjal-3183	152	21	responsible	responsible	ADJ
cjal-3183	152	22	for	for	ADP
cjal-3183	152	23	interpreting	interpret	VERB
cjal-3183	152	24	the	the	DET
cjal-3183	152	25	rules	rule	NOUN
cjal-3183	152	26	)	)	PUNCT
cjal-3183	152	27	.	.	PUNCT
cjal-3183	153	1	18	18	NUM
cjal-3183	153	2	.	.	X
cjal-3183	154	1	in	in	ADP
cjal-3183	154	2	china	china	PROPN
cjal-3183	154	3	,	,	PUNCT
cjal-3183	154	4	law	law	NOUN
cjal-3183	154	5	implementation	implementation	NOUN
cjal-3183	154	6	(	(	PUNCT
cjal-3183	154	7	falu	falu	NOUN
cjal-3183	154	8	shishi	shishi	NOUN
cjal-3183	154	9	)	)	PUNCT
cjal-3183	154	10	or	or	CCONJ
cjal-3183	154	11	application	application	NOUN
cjal-3183	154	12	(	(	PUNCT
cjal-3183	154	13	falu	falu	NOUN
cjal-3183	154	14	shiyong	shiyong	NOUN
cjal-3183	154	15	)	)	PUNCT
cjal-3183	154	16	refers	refer	VERB
cjal-3183	154	17	to	to	ADP
cjal-3183	154	18	the	the	DET
cjal-3183	154	19	functions	function	NOUN
cjal-3183	154	20	of	of	ADP
cjal-3183	154	21	state	state	NOUN
cjal-3183	154	22	organs	organ	NOUN
cjal-3183	154	23	and	and	CCONJ
cjal-3183	154	24	officials	official	NOUN
cjal-3183	154	25	to	to	PART
cjal-3183	154	26	exercise	exercise	VERB
cjal-3183	154	27	their	their	PRON
cjal-3183	154	28	powers	power	NOUN
cjal-3183	154	29	and	and	CCONJ
cjal-3183	154	30	act	act	VERB
cjal-3183	154	31	according	accord	VERB
cjal-3183	154	32	to	to	ADP
cjal-3183	154	33	law	law	NOUN
cjal-3183	154	34	.	.	PUNCT
cjal-3183	155	1	see	see	VERB
cjal-3183	155	2	w'en	w'en	PROPN
cjal-3183	155	3	yuan	yuan	PROPN
cjal-3183	155	4	&	&	CCONJ
cjal-3183	155	5	wangkai	wangkai	NOUN
cjal-3183	155	6	,	,	PUNCT
cjal-3183	155	7	zhengcefaluduben	zhengcefaluduben	PROPN
cjal-3183	155	8	[	[	X
cjal-3183	155	9	manualon	manualon	NOUN
cjal-3183	155	10	policyandlaw%	policyandlaw%	NOUN
cjal-3183	155	11	,	,	PUNCT
cjal-3183	155	12	]	]	PUNCT
cjal-3183	155	13	146	146	NUM
cjal-3183	155	14	(	(	PUNCT
cjal-3183	155	15	1995	1995	NUM
cjal-3183	155	16	)	)	PUNCT
cjal-3183	155	17	(	(	PUNCT
cjal-3183	155	18	an	an	DET
cjal-3183	155	19	officially	officially	ADV
cjal-3183	155	20	edited	edit	VERB
cjal-3183	155	21	book	book	NOUN
cjal-3183	155	22	for	for	ADP
cjal-3183	155	23	educating	educate	VERB
cjal-3183	155	24	government	government	NOUN
cjal-3183	155	25	officials	official	NOUN
cjal-3183	155	26	)	)	PUNCT
cjal-3183	155	27	.	.	PUNCT
cjal-3183	156	1	the	the	DET
cjal-3183	156	2	law	law	NOUN
cjal-3183	156	3	implementation	implementation	NOUN
cjal-3183	156	4	or	or	CCONJ
cjal-3183	156	5	application	application	NOUN
cjal-3183	156	6	functions	function	NOUN
cjal-3183	156	7	are	be	AUX
cjal-3183	156	8	not	not	PART
cjal-3183	156	9	limited	limit	VERB
cjal-3183	156	10	to	to	ADP
cjal-3183	156	11	courts	court	NOUN
cjal-3183	156	12	,	,	PUNCT
cjal-3183	156	13	procuracies	procuracie	NOUN
cjal-3183	156	14	or	or	CCONJ
cjal-3183	156	15	police	police	NOUN
cjal-3183	156	16	;	;	PUNCT
cjal-3183	156	17	they	they	PRON
cjal-3183	156	18	extend	extend	VERB
cjal-3183	156	19	to	to	ADP
cjal-3183	156	20	administrative	administrative	ADJ
cjal-3183	156	21	organs	organ	NOUN
cjal-3183	156	22	and	and	CCONJ
cjal-3183	156	23	officials	official	NOUN
cjal-3183	156	24	.	.	PUNCT
cjal-3183	157	1	1998	1998	NUM
cjal-3183	157	2	]	]	PUNCT
cjal-3183	157	3	columbia	columbia	PROPN
cjal-3183	157	4	journal	journal	PROPN
cjal-3183	157	5	of	of	ADP
cjal-3183	157	6	asian	asian	ADJ
cjal-3183	157	7	law	law	NOUN
cjal-3183	157	8	regulations	regulation	NOUN
cjal-3183	157	9	and	and	CCONJ
cjal-3183	157	10	rules	rule	NOUN
cjal-3183	157	11	of	of	ADP
cjal-3183	157	12	their	their	PRON
cjal-3183	157	13	own	own	ADJ
cjal-3183	157	14	.	.	PUNCT
cjal-3183	158	1	such	such	ADJ
cjal-3183	158	2	administrative	administrative	ADJ
cjal-3183	158	3	regulations	regulation	NOUN
cjal-3183	158	4	and	and	CCONJ
cjal-3183	158	5	rules	rule	NOUN
cjal-3183	158	6	are	be	AUX
cjal-3183	158	7	not	not	PART
cjal-3183	158	8	reviewable	reviewable	ADJ
cjal-3183	158	9	in	in	ADP
cjal-3183	158	10	court.1	court.1	PROPN
cjal-3183	158	11	9	9	NUM
cjal-3183	158	12	in	in	ADP
cjal-3183	158	13	contrast	contrast	NOUN
cjal-3183	158	14	,	,	PUNCT
cjal-3183	158	15	chinese	chinese	ADJ
cjal-3183	158	16	court	court	NOUN
cjal-3183	158	17	judges	judge	NOUN
cjal-3183	158	18	are	be	AUX
cjal-3183	158	19	better	well	ADV
cjal-3183	158	20	described	describe	VERB
cjal-3183	158	21	as	as	ADP
cjal-3183	158	22	"	"	PUNCT
cjal-3183	158	23	adjudication	adjudication	NOUN
cjal-3183	158	24	functionaries"2	functionaries"2	NOUN
cjal-3183	158	25	'	'	PUNCT
cjal-3183	158	26	and	and	CCONJ
cjal-3183	158	27	their	their	PRON
cjal-3183	158	28	powers	power	NOUN
cjal-3183	158	29	are	be	AUX
cjal-3183	158	30	limited	limit	VERB
cjal-3183	158	31	to	to	ADP
cjal-3183	158	32	adjudicating	adjudicate	VERB
cjal-3183	158	33	the	the	DET
cjal-3183	158	34	types	type	NOUN
cjal-3183	158	35	of	of	ADP
cjal-3183	158	36	cases	case	NOUN
cjal-3183	158	37	as	as	SCONJ
cjal-3183	158	38	prescribed	prescribe	VERB
cjal-3183	158	39	by	by	ADP
cjal-3183	158	40	legislation.2	legislation.2	PROPN
cjal-3183	158	41	t	t	PROPN
cjal-3183	158	42	as	as	ADP
cjal-3183	158	43	i	i	PRON
cjal-3183	158	44	d.	d.	PROPN
cjal-3183	158	45	at	at	ADP
cjal-3183	158	46	147	147	NUM
cjal-3183	158	47	.	.	PUNCT
cjal-3183	159	1	19	19	NUM
cjal-3183	159	2	.	.	PUNCT
cjal-3183	160	1	chinese	chinese	ADJ
cjal-3183	160	2	courts	court	NOUN
cjal-3183	160	3	have	have	VERB
cjal-3183	160	4	no	no	DET
cjal-3183	160	5	power	power	NOUN
cjal-3183	160	6	to	to	PART
cjal-3183	160	7	decide	decide	VERB
cjal-3183	160	8	claims	claim	NOUN
cjal-3183	160	9	concerning	concern	VERB
cjal-3183	160	10	the	the	DET
cjal-3183	160	11	validity	validity	NOUN
cjal-3183	160	12	of	of	ADP
cjal-3183	160	13	legislation	legislation	NOUN
cjal-3183	160	14	,	,	PUNCT
cjal-3183	160	15	administrative	administrative	ADJ
cjal-3183	160	16	regulations	regulation	NOUN
cjal-3183	160	17	and	and	CCONJ
cjal-3183	160	18	ministerial	ministerial	ADJ
cjal-3183	160	19	rules	rule	NOUN
cjal-3183	160	20	.	.	PUNCT
cjal-3183	161	1	see	see	VERB
cjal-3183	161	2	zhonghua	zhonghua	PROPN
cjal-3183	161	3	renmin	renmin	PROPN
cjal-3183	161	4	gongheguo	gongheguo	PROPN
cjal-3183	161	5	xingzheng	xingzheng	PROPN
cjal-3183	161	6	susong	susong	PROPN
cjal-3183	161	7	fa	fa	PROPN
cjal-3183	162	1	[	[	X
cjal-3183	162	2	administrative	administrative	ADJ
cjal-3183	162	3	litigation	litigation	NOUN
cjal-3183	162	4	law	law	NOUN
cjal-3183	162	5	of	of	ADP
cjal-3183	162	6	the	the	DET
cjal-3183	162	7	people	people	NOUN
cjal-3183	162	8	's	's	PART
cjal-3183	162	9	republic	republic	NOUN
cjal-3183	162	10	of	of	ADP
cjal-3183	162	11	china	china	PROPN
cjal-3183	162	12	]	]	PUNCT
cjal-3183	162	13	,	,	PUNCT
cjal-3183	162	14	art	art	NOUN
cjal-3183	162	15	.	.	PUNCT
cjal-3183	163	1	12(2	12(2	X
cjal-3183	163	2	)	)	PUNCT
cjal-3183	164	1	(	(	PUNCT
cjal-3183	164	2	adopted	adopt	VERB
cjal-3183	164	3	on	on	ADP
cjal-3183	164	4	apr	apr	PROPN
cjal-3183	164	5	.	.	PROPN
cjal-3183	164	6	4	4	NUM
cjal-3183	164	7	,	,	PUNCT
cjal-3183	164	8	1989	1989	NUM
cjal-3183	164	9	)	)	PUNCT
cjal-3183	164	10	,	,	PUNCT
cjal-3183	164	11	1989	1989	NUM
cjal-3183	164	12	fagui	fagui	VERB
cjal-3183	164	13	huibian	huibian	ADJ
cjal-3183	164	14	1,3	1,3	NUM
cjal-3183	165	1	[	[	X
cjal-3183	165	2	hereinafter	hereinafter	NOUN
cjal-3183	165	3	administrative	administrative	ADJ
cjal-3183	165	4	litigation	litigation	PROPN
cjal-3183	165	5	law	law	NOUN
cjal-3183	165	6	]	]	PUNCT
cjal-3183	165	7	(	(	PUNCT
cjal-3183	165	8	courts	court	NOUN
cjal-3183	165	9	have	have	AUX
cjal-3183	165	10	no	no	DET
cjal-3183	165	11	jurisdiction	jurisdiction	NOUN
cjal-3183	165	12	on	on	ADP
cjal-3183	165	13	the	the	DET
cjal-3183	165	14	validity	validity	NOUN
cjal-3183	165	15	of	of	ADP
cjal-3183	165	16	administrative	administrative	ADJ
cjal-3183	165	17	laws	law	NOUN
cjal-3183	165	18	and	and	CCONJ
cjal-3183	165	19	regulations	regulation	NOUN
cjal-3183	165	20	or	or	CCONJ
cjal-3183	165	21	administrative	administrative	ADJ
cjal-3183	165	22	decisions	decision	NOUN
cjal-3183	165	23	;	;	PUNCT
cjal-3183	165	24	or	or	CCONJ
cjal-3183	165	25	orders	order	NOUN
cjal-3183	165	26	of	of	ADP
cjal-3183	165	27	universal	universal	ADJ
cjal-3183	165	28	application	application	NOUN
cjal-3183	165	29	)	)	PUNCT
cjal-3183	165	30	.	.	PUNCT
cjal-3183	166	1	see	see	VERB
cjal-3183	166	2	also	also	ADV
cjal-3183	166	3	susan	susan	PROPN
cjal-3183	166	4	finder	finder	PROPN
cjal-3183	166	5	,	,	PUNCT
cjal-3183	166	6	like	like	ADP
cjal-3183	166	7	throwing	throw	VERB
cjal-3183	166	8	an	an	DET
cjal-3183	166	9	egg	egg	NOUN
cjal-3183	166	10	against	against	ADP
cjal-3183	166	11	a	a	DET
cjal-3183	166	12	stone	stone	NOUN
cjal-3183	166	13	?	?	PUNCT
cjal-3183	167	1	administrative	administrative	ADJ
cjal-3183	167	2	litigation	litigation	NOUN
cjal-3183	167	3	in	in	ADP
cjal-3183	167	4	the	the	DET
cjal-3183	167	5	people	people	NOUN
cjal-3183	167	6	's	's	PART
cjal-3183	167	7	republic	republic	NOUN
cjal-3183	167	8	of	of	ADP
cjal-3183	167	9	china	china	PROPN
cjal-3183	167	10	,	,	PUNCT
cjal-3183	167	11	3	3	NUM
cjal-3183	167	12	j.	j.	PROPN
cjal-3183	167	13	chinese	chinese	PROPN
cjal-3183	167	14	l.	l.	PROPN
cjal-3183	167	15	1	1	NUM
cjal-3183	167	16	,	,	PUNCT
cjal-3183	167	17	13	13	NUM
cjal-3183	167	18	(	(	PUNCT
cjal-3183	167	19	1989	1989	NUM
cjal-3183	167	20	)	)	PUNCT
cjal-3183	167	21	;	;	PUNCT
cjal-3183	167	22	pitman	pitman	PROPN
cjal-3183	167	23	b.	b.	PROPN
cjal-3183	167	24	potter	potter	PROPN
cjal-3183	167	25	,	,	PUNCT
cjal-3183	167	26	the	the	DET
cjal-3183	167	27	administrative	administrative	ADJ
cjal-3183	167	28	litigation	litigation	PROPN
cjal-3183	167	29	law	law	NOUN
cjal-3183	167	30	of	of	ADP
cjal-3183	167	31	the	the	DET
cjal-3183	167	32	prc	prc	PROPN
cjal-3183	167	33	:	:	PUNCT
cjal-3183	167	34	judicial	judicial	ADJ
cjal-3183	167	35	review	review	NOUN
cjal-3183	167	36	and	and	CCONJ
cjal-3183	167	37	bureaucratic	bureaucratic	ADJ
cjal-3183	167	38	reform	reform	NOUN
cjal-3183	167	39	,	,	PUNCT
cjal-3183	167	40	in	in	ADP
cjal-3183	167	41	domestic	domestic	ADJ
cjal-3183	167	42	law	law	NOUN
cjal-3183	167	43	reforms	reform	NOUN
cjal-3183	167	44	,	,	PUNCT
cjal-3183	167	45	supra	supra	PROPN
cjal-3183	167	46	21	21	NUM
cjal-3183	167	47	,	,	PUNCT
cjal-3183	167	48	at	at	ADP
cjal-3183	167	49	270,283	270,283	NUM
cjal-3183	167	50	.	.	PUNCT
cjal-3183	167	51	where	where	SCONJ
cjal-3183	167	52	an	an	DET
cjal-3183	167	53	administrative	administrative	ADJ
cjal-3183	167	54	litigation	litigation	NOUN
cjal-3183	167	55	proceeding	proceeding	NOUN
cjal-3183	167	56	involves	involve	VERB
cjal-3183	167	57	the	the	DET
cjal-3183	167	58	conflict	conflict	NOUN
cjal-3183	167	59	between	between	ADP
cjal-3183	167	60	two	two	NUM
cjal-3183	167	61	or	or	CCONJ
cjal-3183	167	62	more	more	ADJ
cjal-3183	167	63	regulations	regulation	NOUN
cjal-3183	167	64	or	or	CCONJ
cjal-3183	167	65	rules	rule	NOUN
cjal-3183	167	66	,	,	PUNCT
cjal-3183	167	67	the	the	DET
cjal-3183	167	68	judge	judge	NOUN
cjal-3183	167	69	should	should	AUX
cjal-3183	167	70	report	report	VERB
cjal-3183	167	71	the	the	DET
cjal-3183	167	72	case	case	NOUN
cjal-3183	167	73	to	to	ADP
cjal-3183	167	74	their	their	PRON
cjal-3183	167	75	superiors	superior	NOUN
cjal-3183	167	76	and	and	CCONJ
cjal-3183	167	77	the	the	DET
cjal-3183	167	78	matter	matter	NOUN
cjal-3183	167	79	would	would	AUX
cjal-3183	167	80	ultimately	ultimately	ADV
cjal-3183	167	81	be	be	AUX
cjal-3183	167	82	handled	handle	VERB
cjal-3183	167	83	by	by	ADP
cjal-3183	167	84	the	the	DET
cjal-3183	167	85	supreme	supreme	PROPN
cjal-3183	167	86	people	people	PROPN
cjal-3183	167	87	's	's	PART
cjal-3183	167	88	court	court	NOUN
cjal-3183	167	89	after	after	ADP
cjal-3183	167	90	seeking	seek	VERB
cjal-3183	167	91	the	the	DET
cjal-3183	167	92	interpretation	interpretation	NOUN
cjal-3183	167	93	or	or	CCONJ
cjal-3183	167	94	decision	decision	NOUN
cjal-3183	167	95	from	from	ADP
cjal-3183	167	96	the	the	DET
cjal-3183	167	97	state	state	NOUN
cjal-3183	167	98	council	council	PROPN
cjal-3183	167	99	.	.	PUNCT
cjal-3183	168	1	administrative	administrative	ADJ
cjal-3183	168	2	litigation	litigation	PROPN
cjal-3183	168	3	law	law	PROPN
cjal-3183	168	4	,	,	PUNCT
cjal-3183	168	5	supra	supra	NOUN
cjal-3183	168	6	,	,	PUNCT
cjal-3183	168	7	art	art	NOUN
cjal-3183	168	8	.	.	PUNCT
cjal-3183	169	1	53	53	NUM
cjal-3183	169	2	.	.	PUNCT
cjal-3183	170	1	in	in	ADP
cjal-3183	170	2	practice	practice	NOUN
cjal-3183	170	3	,	,	PUNCT
cjal-3183	170	4	the	the	DET
cjal-3183	170	5	supreme	supreme	PROPN
cjal-3183	170	6	people	people	PROPN
cjal-3183	170	7	's	's	PART
cjal-3183	170	8	court	court	NOUN
cjal-3183	170	9	has	have	AUX
cjal-3183	170	10	even	even	ADV
cjal-3183	170	11	consulted	consult	VERB
cjal-3183	170	12	ministerial	ministerial	ADJ
cjal-3183	170	13	or	or	CCONJ
cjal-3183	170	14	departmental	departmental	ADJ
cjal-3183	170	15	authorities	authority	NOUN
cjal-3183	170	16	for	for	ADP
cjal-3183	170	17	interpreting	interpret	VERB
cjal-3183	170	18	their	their	PRON
cjal-3183	170	19	rules	rule	NOUN
cjal-3183	170	20	,	,	PUNCT
cjal-3183	170	21	see	see	VERB
cjal-3183	170	22	zugao	zugao	PROPN
cjal-3183	170	23	renmin	renmin	PROPN
cjal-3183	170	24	fayuan	fayuan	PROPN
cjal-3183	170	25	xingzheng	xingzheng	PROPN
cjal-3183	170	26	shenpan	shenpan	PROPN
cjal-3183	170	27	ting	ting	PROPN
cjal-3183	170	28	guanyu	guanyu	PROPN
cjal-3183	171	1	tielu	tielu	PROPN
cjal-3183	171	2	xitong	xitong	PROPN
cjal-3183	171	3	zhi'an	zhi'an	PROPN
cjal-3183	171	4	anjian	anjian	ADJ
cjal-3183	171	5	chufa	chufa	PROPN
cjal-3183	171	6	quan	quan	PROPN
cjal-3183	171	7	wenti	wenti	PROPN
cjal-3183	171	8	de	de	PROPN
cjal-3183	171	9	dianhua	dianhua	PROPN
cjal-3183	171	10	dafu	dafu	PROPN
cjal-3183	172	1	[	[	X
cjal-3183	172	2	telephonic	telephonic	ADJ
cjal-3183	172	3	reply	reply	NOUN
cjal-3183	172	4	by	by	ADP
cjal-3183	172	5	the	the	DET
cjal-3183	172	6	administrative	administrative	PROPN
cjal-3183	172	7	adjudication	adjudication	NOUN
cjal-3183	172	8	tribunal	tribunal	NOUN
cjal-3183	172	9	of	of	ADP
cjal-3183	172	10	the	the	DET
cjal-3183	172	11	supreme	supreme	PROPN
cjal-3183	172	12	people	people	PROPN
cjal-3183	172	13	's	's	PART
cjal-3183	172	14	court	court	NOUN
cjal-3183	172	15	concerning	concern	VERB
cjal-3183	172	16	the	the	DET
cjal-3183	172	17	power	power	NOUN
cjal-3183	172	18	to	to	PART
cjal-3183	172	19	impose	impose	VERB
cjal-3183	172	20	penalties	penalty	NOUN
cjal-3183	172	21	in	in	ADP
cjal-3183	172	22	public	public	ADJ
cjal-3183	172	23	security	security	NOUN
cjal-3183	172	24	cases	case	NOUN
cjal-3183	172	25	involving	involve	VERB
cjal-3183	172	26	railways	railway	NOUN
cjal-3183	172	27	]	]	PUNCT
cjal-3183	172	28	,	,	PUNCT
cjal-3183	172	29	mar	mar	PROPN
cjal-3183	172	30	.	.	PROPN
cjal-3183	172	31	20	20	NUM
cjal-3183	172	32	,	,	PUNCT
cjal-3183	172	33	1990	1990	NUM
cjal-3183	172	34	,	,	PUNCT
cjal-3183	172	35	xingzhengsusono	xingzhengsusono	PROPN
cjal-3183	172	36	falu	falu	PROPN
cjal-3183	172	37	shiyong	shiyong	PROPN
cjal-3183	172	38	shouce	shouce	NOUN
cjal-3183	173	1	[	[	X
cjal-3183	173	2	handbook	handbook	NOUN
cjal-3183	173	3	on	on	ADP
cjal-3183	173	4	laws	law	NOUN
cjal-3183	173	5	for	for	ADP
cjal-3183	173	6	administrative	administrative	ADJ
cjal-3183	173	7	litigation	litigation	NOUN
cjal-3183	173	8	]	]	PUNCT
cjal-3183	173	9	29	29	NUM
cjal-3183	173	10	(	(	PUNCT
cjal-3183	173	11	zhongouo	zhongouo	PROPN
cjal-3183	173	12	zhengfa	zhengfa	PROPN
cjal-3183	173	13	daxue	daxue	PROPN
cjal-3183	173	14	chubanshe	chubanshe	NOUN
cjal-3183	174	1	[	[	AUX
cjal-3183	174	2	publishing	publish	VERB
cjal-3183	174	3	house	house	NOUN
cjal-3183	174	4	of	of	ADP
cjal-3183	174	5	the	the	DET
cjal-3183	174	6	chinese	chinese	PROPN
cjal-3183	174	7	university	university	PROPN
cjal-3183	174	8	of	of	ADP
cjal-3183	174	9	politics	politic	NOUN
cjal-3183	174	10	and	and	CCONJ
cjal-3183	174	11	law	law	NOUN
cjal-3183	174	12	]	]	PUNCT
cjal-3183	174	13	,	,	PUNCT
cjal-3183	174	14	1997	1997	NUM
cjal-3183	174	15	)	)	PUNCT
cjal-3183	175	1	[	[	X
cjal-3183	175	2	hereinafter	hereinafter	NOUN
cjal-3183	175	3	laws	law	NOUN
cjal-3183	175	4	foradministrativelitgation	foradministrativelitgation	NOUN
cjal-3183	175	5	]	]	PUNCT
cjal-3183	175	6	(	(	PUNCT
cjal-3183	175	7	the	the	DET
cjal-3183	175	8	supreme	supreme	PROPN
cjal-3183	175	9	court	court	PROPN
cjal-3183	175	10	consulted	consult	VERB
cjal-3183	175	11	with	with	ADP
cjal-3183	175	12	department	department	NOUN
cjal-3183	175	13	no.3	no.3	PROPN
cjal-3183	175	14	of	of	ADP
cjal-3183	175	15	the	the	DET
cjal-3183	175	16	ministry	ministry	PROPN
cjal-3183	175	17	of	of	ADP
cjal-3183	175	18	public	public	ADJ
cjal-3183	175	19	security	security	NOUN
cjal-3183	175	20	concerning	concern	VERB
cjal-3183	175	21	the	the	DET
cjal-3183	175	22	apparent	apparent	ADJ
cjal-3183	175	23	conflict	conflict	NOUN
cjal-3183	175	24	between	between	ADP
cjal-3183	175	25	a	a	DET
cjal-3183	175	26	ministry	ministry	NOUN
cjal-3183	175	27	of	of	ADP
cjal-3183	175	28	public	public	ADJ
cjal-3183	175	29	security	security	NOUN
cjal-3183	175	30	circular	circular	ADJ
cjal-3183	175	31	and	and	CCONJ
cjal-3183	175	32	a	a	DET
cjal-3183	175	33	ministry	ministry	NOUN
cjal-3183	175	34	of	of	ADP
cjal-3183	175	35	railroad	railroad	PROPN
cjal-3183	175	36	circular	circular	ADJ
cjal-3183	175	37	)	)	PUNCT
cjal-3183	175	38	.	.	PUNCT
cjal-3183	176	1	for	for	ADP
cjal-3183	176	2	a	a	DET
cjal-3183	176	3	discussion	discussion	NOUN
cjal-3183	176	4	ofjudicial	ofjudicial	ADJ
cjal-3183	176	5	restraint	restraint	NOUN
cjal-3183	176	6	in	in	ADP
cjal-3183	176	7	case	case	NOUN
cjal-3183	176	8	of	of	ADP
cjal-3183	176	9	such	such	ADJ
cjal-3183	176	10	conflicts	conflict	NOUN
cjal-3183	176	11	,	,	PUNCT
cjal-3183	176	12	see	see	VERB
cjal-3183	176	13	dicks	dick	NOUN
cjal-3183	176	14	,	,	PUNCT
cjal-3183	176	15	supra	supra	PROPN
cjal-3183	176	16	note	note	PROPN
cjal-3183	176	17	17	17	NUM
cjal-3183	176	18	,	,	PUNCT
cjal-3183	176	19	at	at	ADP
cjal-3183	176	20	94	94	NUM
cjal-3183	176	21	-	-	SYM
cjal-3183	176	22	95	95	NUM
cjal-3183	176	23	.	.	PUNCT
cjal-3183	176	24	20	20	NUM
cjal-3183	176	25	.	.	PUNCT
cjal-3183	177	1	jerome	jerome	PROPN
cjal-3183	177	2	alan	alan	PROPN
cjal-3183	177	3	cohen	cohen	PROPN
cjal-3183	177	4	,	,	PUNCT
cjal-3183	177	5	the	the	DET
cjal-3183	177	6	chinese	chinese	ADJ
cjal-3183	177	7	communist	communist	PROPN
cjal-3183	177	8	party	party	PROPN
cjal-3183	177	9	and	and	CCONJ
cjal-3183	177	10	"	"	PUNCT
cjal-3183	177	11	judicial	judicial	ADJ
cjal-3183	177	12	independence	independence	NOUN
cjal-3183	177	13	"	"	PUNCT
cjal-3183	177	14	:	:	PUNCT
cjal-3183	177	15	19491959	19491959	NUM
cjal-3183	177	16	,	,	PUNCT
cjal-3183	177	17	82	82	NUM
cjal-3183	177	18	harv	harv	NOUN
cjal-3183	177	19	.	.	PUNCT
cjal-3183	178	1	l.	l.	PROPN
cjal-3183	178	2	rev	rev	PROPN
cjal-3183	178	3	.	.	PROPN
cjal-3183	178	4	967	967	NUM
cjal-3183	178	5	,	,	PUNCT
cjal-3183	178	6	1003	1003	NUM
cjal-3183	178	7	(	(	PUNCT
cjal-3183	178	8	1969	1969	NUM
cjal-3183	178	9	)	)	PUNCT
cjal-3183	178	10	.	.	PUNCT
cjal-3183	179	1	the	the	DET
cjal-3183	179	2	court	court	NOUN
cjal-3183	179	3	system	system	NOUN
cjal-3183	179	4	as	as	ADV
cjal-3183	179	5	well	well	ADV
cjal-3183	179	6	as	as	ADP
cjal-3183	179	7	individual	individual	ADJ
cjal-3183	179	8	judges	judge	NOUN
cjal-3183	179	9	in	in	ADP
cjal-3183	179	10	china	china	PROPN
cjal-3183	179	11	have	have	AUX
cjal-3183	179	12	held	hold	VERB
cjal-3183	179	13	a	a	DET
cjal-3183	179	14	rather	rather	ADV
cjal-3183	179	15	inferior	inferior	ADJ
cjal-3183	179	16	position	position	NOUN
cjal-3183	179	17	(	(	PUNCT
cjal-3183	179	18	compared	compare	VERB
cjal-3183	179	19	to	to	ADP
cjal-3183	179	20	courts	court	NOUN
cjal-3183	179	21	and	and	CCONJ
cjal-3183	179	22	judges	judge	NOUN
cjal-3183	179	23	in	in	ADP
cjal-3183	179	24	the	the	DET
cjal-3183	179	25	west	west	NOUN
cjal-3183	179	26	in	in	ADP
cjal-3183	179	27	general	general	ADJ
cjal-3183	179	28	and	and	CCONJ
cjal-3183	179	29	the	the	DET
cjal-3183	179	30	u.s	u.s	PROPN
cjal-3183	179	31	.	.	PROPN
cjal-3183	179	32	in	in	ADP
cjal-3183	179	33	particular	particular	ADJ
cjal-3183	179	34	)	)	PUNCT
cjal-3183	179	35	,	,	PUNCT
cjal-3183	179	36	i	i	PRON
cjal-3183	179	37	d.	d.	PROPN
cjal-3183	179	38	,	,	PUNCT
cjal-3183	179	39	at	at	ADP
cjal-3183	179	40	483	483	NUM
cjal-3183	179	41	-	-	SYM
cjal-3183	179	42	506	506	NUM
cjal-3183	179	43	.	.	PUNCT
cjal-3183	180	1	21	21	NUM
cjal-3183	180	2	.	.	PUNCT
cjal-3183	181	1	the	the	DET
cjal-3183	181	2	chinese	chinese	ADJ
cjal-3183	181	3	constitution	constitution	NOUN
cjal-3183	181	4	merely	merely	ADV
cjal-3183	181	5	states	state	VERB
cjal-3183	181	6	that	that	SCONJ
cjal-3183	181	7	people	people	NOUN
cjal-3183	181	8	's	's	PART
cjal-3183	181	9	courts	court	NOUN
cjal-3183	181	10	constitute	constitute	VERB
cjal-3183	181	11	the	the	DET
cjal-3183	181	12	state	state	NOUN
cjal-3183	181	13	adjudication	adjudication	NOUN
cjal-3183	181	14	organs	organ	NOUN
cjal-3183	181	15	,	,	PUNCT
cjal-3183	181	16	without	without	ADP
cjal-3183	181	17	specifying	specify	VERB
cjal-3183	181	18	the	the	DET
cjal-3183	181	19	scope	scope	NOUN
cjal-3183	181	20	of	of	ADP
cjal-3183	181	21	functions	function	NOUN
cjal-3183	181	22	and	and	CCONJ
cjal-3183	181	23	powers	power	NOUN
cjal-3183	181	24	of	of	ADP
cjal-3183	181	25	the	the	DET
cjal-3183	181	26	courts	court	NOUN
cjal-3183	181	27	;	;	PUNCT
cjal-3183	181	28	xianfa	xianfa	NOUN
cjal-3183	181	29	,	,	PUNCT
cjal-3183	181	30	art	art	NOUN
cjal-3183	181	31	.	.	PUNCT
cjal-3183	182	1	123	123	NUM
cjal-3183	182	2	(	(	PUNCT
cjal-3183	182	3	1982	1982	NUM
cjal-3183	182	4	)	)	PUNCT
cjal-3183	182	5	.	.	PUNCT
cjal-3183	183	1	it	it	PRON
cjal-3183	183	2	is	be	AUX
cjal-3183	183	3	separate	separate	ADJ
cjal-3183	183	4	legislation	legislation	NOUN
cjal-3183	183	5	on	on	ADP
cjal-3183	183	6	criminal	criminal	ADJ
cjal-3183	183	7	procedure	procedure	NOUN
cjal-3183	183	8	,	,	PUNCT
cjal-3183	183	9	civil	civil	ADJ
cjal-3183	183	10	procedure	procedure	NOUN
cjal-3183	183	11	and	and	CCONJ
cjal-3183	183	12	administrative	administrative	ADJ
cjal-3183	183	13	litigation	litigation	NOUN
cjal-3183	183	14	to	to	PART
cjal-3183	183	15	lay	lay	VERB
cjal-3183	183	16	down	down	ADP
cjal-3183	183	17	jurisdictional	jurisdictional	ADJ
cjal-3183	183	18	foundations	foundation	NOUN
cjal-3183	183	19	for	for	ADP
cjal-3183	183	20	the	the	DET
cjal-3183	183	21	courts	court	NOUN
cjal-3183	183	22	.	.	PUNCT
cjal-3183	184	1	as	as	SCONJ
cjal-3183	184	2	professor	professor	PROPN
cjal-3183	184	3	cohen	cohen	PROPN
cjal-3183	184	4	has	have	AUX
cjal-3183	184	5	observed	observe	VERB
cjal-3183	184	6	,	,	PUNCT
cjal-3183	184	7	chinese	chinese	ADJ
cjal-3183	184	8	courts	court	NOUN
cjal-3183	184	9	constitute	constitute	VERB
cjal-3183	184	10	part	part	NOUN
cjal-3183	184	11	of	of	ADP
cjal-3183	184	12	"	"	PUNCT
cjal-3183	184	13	a	a	DET
cjal-3183	184	14	single	single	ADJ
cjal-3183	184	15	administrative	administrative	ADJ
cjal-3183	184	16	system	system	NOUN
cjal-3183	184	17	"	"	PUNCT
cjal-3183	184	18	for	for	ADP
cjal-3183	184	19	law	law	NOUN
cjal-3183	184	20	enforcement	enforcement	NOUN
cjal-3183	184	21	purposes	purpose	NOUN
cjal-3183	184	22	.	.	PUNCT
cjal-3183	185	1	cohen	cohen	PROPN
cjal-3183	185	2	,	,	PUNCT
cjal-3183	185	3	supra	supra	PROPN
cjal-3183	185	4	note	note	PROPN
cjal-3183	185	5	20	20	NUM
cjal-3183	185	6	,	,	PUNCT
cjal-3183	185	7	at	at	ADP
cjal-3183	185	8	1003	1003	NUM
cjal-3183	185	9	.	.	PUNCT
cjal-3183	186	1	professor	professor	NOUN
cjal-3183	186	2	victor	victor	PROPN
cjal-3183	186	3	li	li	PROPN
cjal-3183	186	4	has	have	AUX
cjal-3183	186	5	noted	note	VERB
cjal-3183	186	6	that	that	SCONJ
cjal-3183	186	7	because	because	SCONJ
cjal-3183	186	8	"	"	PUNCT
cjal-3183	186	9	the	the	DET
cjal-3183	186	10	courts	court	NOUN
cjal-3183	186	11	in	in	ADP
cjal-3183	186	12	china	china	PROPN
cjal-3183	186	13	do	do	VERB
cjal-3183	186	14	very	very	ADV
cjal-3183	186	15	little	little	ADV
cjal-3183	186	16	....	....	PUNCT
cjal-3183	187	1	it	it	PRON
cjal-3183	187	2	would	would	AUX
cjal-3183	187	3	be	be	AUX
cjal-3183	187	4	a	a	DET
cjal-3183	187	5	mistake	mistake	NOUN
cjal-3183	187	6	to	to	PART
cjal-3183	187	7	focus	focus	VERB
cjal-3183	187	8	a	a	DET
cjal-3183	187	9	great	great	ADJ
cjal-3183	187	10	deal	deal	NOUN
cjal-3183	187	11	of	of	ADP
cjal-3183	187	12	attention	attention	NOUN
cjal-3183	187	13	on	on	ADP
cjal-3183	187	14	the	the	DET
cjal-3183	187	15	chinese	chinese	ADJ
cjal-3183	187	16	courts	court	NOUN
cjal-3183	187	17	and	and	CCONJ
cjal-3183	187	18	to	to	PART
cjal-3183	187	19	draw	draw	VERB
cjal-3183	187	20	conclusions	conclusion	NOUN
cjal-3183	187	21	about	about	ADP
cjal-3183	187	22	the	the	DET
cjal-3183	187	23	entire	entire	ADJ
cjal-3183	187	24	legal	legal	ADJ
cjal-3183	187	25	system	system	NOUN
cjal-3183	187	26	on	on	ADP
cjal-3183	187	27	the	the	DET
cjal-3183	187	28	basis	basis	NOUN
cjal-3183	187	29	of	of	ADP
cjal-3183	187	30	observations	observation	NOUN
cjal-3183	187	31	made	make	VERB
cjal-3183	187	32	about	about	ADP
cjal-3183	187	33	the	the	DET
cjal-3183	187	34	courts	court	NOUN
cjal-3183	187	35	"	"	PUNCT
cjal-3183	187	36	.	.	PUNCT
cjal-3183	188	1	victor	victor	PROPN
cjal-3183	188	2	h.	h.	PROPN
cjal-3183	188	3	li	li	PROPN
cjal-3183	188	4	,	,	PUNCT
cjal-3183	188	5	law	law	NOUN
cjal-3183	188	6	without	without	ADP
cjal-3183	188	7	lawyers	lawyer	NOUN
cjal-3183	188	8	:	:	PUNCT
cjal-3183	188	9	a	a	DET
cjal-3183	188	10	comparative	comparative	ADJ
cjal-3183	188	11	view	view	NOUN
cjal-3183	188	12	of	of	ADP
cjal-3183	188	13	law	law	NOUN
cjal-3183	188	14	in	in	ADP
cjal-3183	188	15	china	china	PROPN
cjal-3183	188	16	and	and	CCONJ
cjal-3183	188	17	the	the	DET
cjal-3183	188	18	united	united	PROPN
cjal-3183	188	19	states	states	PROPN
cjal-3183	188	20	14(1978	14(1978	NUM
cjal-3183	188	21	)	)	PUNCT
cjal-3183	188	22	.	.	PUNCT
cjal-3183	189	1	while	while	SCONJ
cjal-3183	189	2	the	the	DET
cjal-3183	189	3	courts	court	NOUN
cjal-3183	189	4	in	in	ADP
cjal-3183	189	5	post	post	ADJ
cjal-3183	189	6	-	-	ADJ
cjal-3183	189	7	mao	mao	ADJ
cjal-3183	189	8	china	china	PROPN
cjal-3183	189	9	have	have	AUX
cjal-3183	189	10	been	be	AUX
cjal-3183	189	11	given	give	VERB
cjal-3183	189	12	a	a	DET
cjal-3183	189	13	greater	great	ADJ
cjal-3183	189	14	role	role	NOUN
cjal-3183	189	15	to	to	PART
cjal-3183	189	16	play	play	VERB
cjal-3183	189	17	in	in	ADP
cjal-3183	189	18	law	law	NOUN
cjal-3183	189	19	enforcement	enforcement	NOUN
cjal-3183	189	20	than	than	ADP
cjal-3183	189	21	before	before	ADV
cjal-3183	189	22	,	,	PUNCT
cjal-3183	189	23	see	see	VERB
cjal-3183	189	24	,	,	PUNCT
cjal-3183	189	25	e.g.	e.g.	ADV
cjal-3183	189	26	,	,	PUNCT
cjal-3183	189	27	note	note	NOUN
cjal-3183	189	28	,	,	PUNCT
cjal-3183	189	29	class	class	NOUN
cjal-3183	189	30	action	action	NOUN
cjal-3183	189	31	litigation	litigation	NOUN
cjal-3183	189	32	in	in	ADP
cjal-3183	189	33	china	china	PROPN
cjal-3183	189	34	,	,	PUNCT
cjal-3183	189	35	11	11	NUM
cjal-3183	189	36	harv	harv	NOUN
cjal-3183	189	37	.	.	PUNCT
cjal-3183	190	1	l.	l.	PROPN
cjal-3183	190	2	rev	rev	AUX
cjal-3183	190	3	.	.	PROPN
cjal-3183	190	4	1523	1523	NUM
cjal-3183	190	5	(	(	PUNCT
cjal-3183	190	6	1998	1998	NUM
cjal-3183	190	7	)	)	PUNCT
cjal-3183	190	8	(	(	PUNCT
cjal-3183	190	9	noting	note	VERB
cjal-3183	190	10	an	an	DET
cjal-3183	190	11	increase	increase	NOUN
cjal-3183	190	12	in	in	ADP
cjal-3183	190	13	the	the	DET
cjal-3183	190	14	use	use	NOUN
cjal-3183	190	15	of	of	ADP
cjal-3183	190	16	litigation	litigation	NOUN
cjal-3183	190	17	to	to	PART
cjal-3183	190	18	settle	settle	VERB
cjal-3183	190	19	disputes	dispute	NOUN
cjal-3183	190	20	)	)	PUNCT
cjal-3183	190	21	;	;	PUNCT
cjal-3183	190	22	to	to	ADP
cjal-3183	190	23	what	what	DET
cjal-3183	190	24	extent	extent	NOUN
cjal-3183	190	25	court	court	NOUN
cjal-3183	190	26	activities	activity	NOUN
cjal-3183	190	27	actually	actually	ADV
cjal-3183	190	28	affect	affect	VERB
cjal-3183	190	29	the	the	DET
cjal-3183	190	30	country	country	NOUN
cjal-3183	190	31	's	's	PART
cjal-3183	190	32	legal	legal	ADJ
cjal-3183	190	33	development	development	NOUN
cjal-3183	190	34	is	be	AUX
cjal-3183	190	35	far	far	ADV
cjal-3183	190	36	from	from	ADP
cjal-3183	190	37	obvious	obvious	ADJ
cjal-3183	190	38	.	.	PUNCT
cjal-3183	191	1	cf	cf	PROPN
cjal-3183	191	2	donald	donald	PROPN
cjal-3183	191	3	c.	c.	PROPN
cjal-3183	191	4	clarke	clarke	PROPN
cjal-3183	191	5	,	,	PUNCT
cjal-3183	191	6	power	power	NOUN
cjal-3183	191	7	and	and	CCONJ
cjal-3183	191	8	politics	politic	NOUN
cjal-3183	191	9	in	in	ADP
cjal-3183	191	10	the	the	DET
cjal-3183	191	11	chinese	chinese	ADJ
cjal-3183	191	12	court	court	NOUN
cjal-3183	191	13	system	system	NOUN
cjal-3183	191	14	:	:	PUNCT
cjal-3183	191	15	the	the	DET
cjal-3183	191	16	enforcement	enforcement	NOUN
cjal-3183	191	17	ofciviljudgments	ofciviljudgment	NOUN
cjal-3183	191	18	,	,	PUNCT
cjal-3183	191	19	10	10	NUM
cjal-3183	191	20	colum	colum	NOUN
cjal-3183	191	21	.	.	PUNCT
cjal-3183	192	1	j.	j.	PROPN
cjal-3183	192	2	asian	asian	PROPN
cjal-3183	192	3	l.	l.	PROPN
cjal-3183	192	4	1	1	NUM
cjal-3183	192	5	(	(	PUNCT
cjal-3183	192	6	1996	1996	NUM
cjal-3183	192	7	)	)	PUNCT
cjal-3183	192	8	(	(	PUNCT
cjal-3183	192	9	discussing	discuss	VERB
cjal-3183	192	10	limitations	limitation	NOUN
cjal-3183	192	11	of	of	ADP
cjal-3183	192	12	chinese	chinese	ADJ
cjal-3183	192	13	courts	court	NOUN
cjal-3183	192	14	)	)	PUNCT
cjal-3183	192	15	.	.	PUNCT
cjal-3183	193	1	in	in	ADP
cjal-3183	193	2	fact	fact	NOUN
cjal-3183	193	3	,	,	PUNCT
cjal-3183	193	4	many	many	ADJ
cjal-3183	193	5	legal	legal	ADJ
cjal-3183	193	6	issues	issue	NOUN
cjal-3183	193	7	have	have	AUX
cjal-3183	193	8	been	be	AUX
cjal-3183	193	9	handled	handle	VERB
cjal-3183	193	10	nonjudicially	nonjudicially	ADV
cjal-3183	193	11	.	.	PUNCT
cjal-3183	194	1	see	see	VERB
cjal-3183	194	2	,	,	PUNCT
cjal-3183	194	3	e.g.	e.g.	ADV
cjal-3183	194	4	,	,	PUNCT
cjal-3183	194	5	john	john	PROPN
cjal-3183	194	6	copelandnagle	copelandnagle	PROPN
cjal-3183	194	7	,	,	PUNCT
cjal-3183	194	8	the	the	DET
cjal-3183	194	9	missing	miss	VERB
cjal-3183	194	10	chinese	chinese	ADJ
cjal-3183	194	11	environmental	environmental	ADJ
cjal-3183	194	12	law	law	NOUN
cjal-3183	194	13	statutory	statutory	ADJ
cjal-3183	194	14	interpretation	interpretation	NOUN
cjal-3183	194	15	cases	case	NOUN
cjal-3183	194	16	,	,	PUNCT
cjal-3183	194	17	5	5	NUM
cjal-3183	194	18	n.y.u	n.y.u	NOUN
cjal-3183	194	19	.	.	PUNCT
cjal-3183	195	1	envtl	envtl	PROPN
cjal-3183	195	2	.	.	PUNCT
cjal-3183	196	1	l.	l.	PROPN
cjal-3183	196	2	j.	j.	PROPN
cjal-3183	196	3	517	517	PROPN
cjal-3183	196	4	(	(	PUNCT
cjal-3183	196	5	1996	1996	NUM
cjal-3183	196	6	)	)	PUNCT
cjal-3183	196	7	(	(	PUNCT
cjal-3183	196	8	noting	note	VERB
cjal-3183	196	9	few	few	ADJ
cjal-3183	196	10	environmental	environmental	ADJ
cjal-3183	196	11	statutory	statutory	ADJ
cjal-3183	196	12	[	[	X
cjal-3183	196	13	12:2	12:2	NUM
cjal-3183	196	14	the	the	DET
cjal-3183	196	15	administrative	administrative	ADJ
cjal-3183	196	16	use	use	NOUN
cjal-3183	196	17	of	of	ADP
cjal-3183	196	18	l41v	l41v	PROPN
cjal-3183	196	19	in	in	ADP
cjal-3183	196	20	china	china	PROPN
cjal-3183	196	21	far	far	ADV
cjal-3183	196	22	as	as	SCONJ
cjal-3183	196	23	tax	tax	NOUN
cjal-3183	196	24	law	law	NOUN
cjal-3183	196	25	is	be	AUX
cjal-3183	196	26	concerned	concern	VERB
cjal-3183	196	27	,	,	PUNCT
cjal-3183	196	28	while	while	SCONJ
cjal-3183	196	29	the	the	DET
cjal-3183	196	30	court	court	NOUN
cjal-3183	196	31	is	be	AUX
cjal-3183	196	32	given	give	VERB
cjal-3183	196	33	a	a	DET
cjal-3183	196	34	role	role	NOUN
cjal-3183	196	35	in	in	ADP
cjal-3183	196	36	settling	settle	VERB
cjal-3183	196	37	disputes	dispute	NOUN
cjal-3183	196	38	between	between	ADP
cjal-3183	196	39	the	the	DET
cjal-3183	196	40	authorities	authority	NOUN
cjal-3183	196	41	and	and	CCONJ
cjal-3183	196	42	taxpayers,2	taxpayers,2	VERB
cjal-3183	196	43	few	few	ADJ
cjal-3183	196	44	tax	tax	NOUN
cjal-3183	196	45	cases	case	NOUN
cjal-3183	196	46	have	have	AUX
cjal-3183	196	47	ended	end	VERB
cjal-3183	196	48	up	up	ADP
cjal-3183	196	49	in	in	ADP
cjal-3183	196	50	the	the	DET
cjal-3183	196	51	courtroom	courtroom	NOUN
cjal-3183	196	52	.	.	PUNCT
cjal-3183	196	53	'	'	PUNCT
cjal-3183	197	1	for	for	ADP
cjal-3183	197	2	many	many	ADJ
cjal-3183	197	3	chinese	chinese	ADJ
cjal-3183	197	4	citizens	citizen	NOUN
cjal-3183	197	5	and	and	CCONJ
cjal-3183	197	6	businesses	business	NOUN
cjal-3183	197	7	,	,	PUNCT
cjal-3183	197	8	taking	take	VERB
cjal-3183	197	9	tax	tax	NOUN
cjal-3183	197	10	officials	official	NOUN
cjal-3183	197	11	to	to	ADP
cjal-3183	197	12	court	court	NOUN
cjal-3183	197	13	can	can	AUX
cjal-3183	197	14	be	be	AUX
cjal-3183	197	15	a	a	DET
cjal-3183	197	16	risky	risky	ADJ
cjal-3183	197	17	move	move	NOUN
cjal-3183	197	18	and	and	CCONJ
cjal-3183	197	19	an	an	DET
cjal-3183	197	20	unrewarding	unrewarding	ADJ
cjal-3183	197	21	experience.24	experience.24	NOUN
cjal-3183	197	22	furthermore	furthermore	ADV
cjal-3183	197	23	,	,	PUNCT
cjal-3183	197	24	access	access	NOUN
cjal-3183	197	25	to	to	ADP
cjal-3183	197	26	court	court	NOUN
cjal-3183	197	27	is	be	AUX
cjal-3183	197	28	hampered	hamper	VERB
cjal-3183	197	29	by	by	ADP
cjal-3183	197	30	technical	technical	ADJ
cjal-3183	197	31	hurdles	hurdle	NOUN
cjal-3183	197	32	and	and	CCONJ
cjal-3183	197	33	court	court	NOUN
cjal-3183	197	34	judges	judge	NOUN
cjal-3183	197	35	are	be	AUX
cjal-3183	197	36	subject	subject	ADJ
cjal-3183	197	37	to	to	ADP
cjal-3183	197	38	the	the	DET
cjal-3183	197	39	political	political	ADJ
cjal-3183	197	40	influence	influence	NOUN
cjal-3183	197	41	of	of	ADP
cjal-3183	197	42	local	local	ADJ
cjal-3183	197	43	and	and	CCONJ
cjal-3183	197	44	central	central	ADJ
cjal-3183	197	45	administrative	administrative	ADJ
cjal-3183	197	46	officials	official	NOUN
cjal-3183	197	47	.	.	PUNCT
cjal-3183	197	48	'	'	PUNCT
cjal-3183	198	1	not	not	PART
cjal-3183	198	2	surprisingly	surprisingly	ADV
cjal-3183	198	3	,	,	PUNCT
cjal-3183	198	4	the	the	DET
cjal-3183	198	5	attempts	attempt	NOUN
cjal-3183	198	6	of	of	ADP
cjal-3183	198	7	the	the	DET
cjal-3183	198	8	japanese	japanese	ADJ
cjal-3183	198	9	investor	investor	NOUN
cjal-3183	198	10	in	in	ADP
cjal-3183	198	11	baori	baori	NOUN
cjal-3183	198	12	to	to	PART
cjal-3183	198	13	challenge	challenge	VERB
cjal-3183	198	14	the	the	DET
cjal-3183	198	15	local	local	ADJ
cjal-3183	198	16	taxation	taxation	NOUN
cjal-3183	198	17	bureau	bureau	NOUN
cjal-3183	198	18	's	's	PART
cjal-3183	198	19	decisions	decision	NOUN
cjal-3183	198	20	and	and	CCONJ
cjal-3183	198	21	action	action	NOUN
cjal-3183	198	22	in	in	ADP
cjal-3183	198	23	court	court	NOUN
cjal-3183	198	24	failed	fail	VERB
cjal-3183	198	25	.	.	PUNCT
cjal-3183	199	1	like	like	ADP
cjal-3183	199	2	most	most	ADJ
cjal-3183	199	3	other	other	ADJ
cjal-3183	199	4	tax	tax	NOUN
cjal-3183	199	5	cases	case	NOUN
cjal-3183	199	6	in	in	ADP
cjal-3183	199	7	china	china	PROPN
cjal-3183	199	8	,	,	PUNCT
cjal-3183	199	9	baori	baori	NOUN
cjal-3183	199	10	remains	remain	VERB
cjal-3183	199	11	an	an	DET
cjal-3183	199	12	administrative	administrative	ADJ
cjal-3183	199	13	case	case	NOUN
cjal-3183	199	14	(	(	PUNCT
cjal-3183	199	15	xingzheng	xingzheng	PROPN
cjal-3183	199	16	anjian	anjian	PROPN
cjal-3183	199	17	)	)	PUNCT
cjal-3183	199	18	.	.	PUNCT
cjal-3183	200	1	in	in	ADP
cjal-3183	200	2	contrast	contrast	NOUN
cjal-3183	200	3	to	to	ADP
cjal-3183	200	4	a	a	DET
cjal-3183	200	5	judicial	judicial	ADJ
cjal-3183	200	6	case	case	NOUN
cjal-3183	200	7	(	(	PUNCT
cjal-3183	200	8	sifa	sifa	PROPN
cjal-3183	200	9	anjian	anjian	PROPN
cjal-3183	200	10	)	)	PUNCT
cjal-3183	200	11	where	where	SCONJ
cjal-3183	200	12	the	the	DET
cjal-3183	200	13	court	court	NOUN
cjal-3183	200	14	makes	make	VERB
cjal-3183	200	15	a	a	DET
cjal-3183	200	16	pronouncement	pronouncement	NOUN
cjal-3183	200	17	on	on	ADP
cjal-3183	200	18	the	the	DET
cjal-3183	200	19	dispute	dispute	NOUN
cjal-3183	200	20	between	between	ADP
cjal-3183	200	21	the	the	DET
cjal-3183	200	22	authorities	authority	NOUN
cjal-3183	200	23	and	and	CCONJ
cjal-3183	200	24	the	the	DET
cjal-3183	200	25	taxpayer	taxpayer	NOUN
cjal-3183	200	26	,	,	PUNCT
cjal-3183	200	27	the	the	DET
cjal-3183	200	28	decision	decision	NOUN
cjal-3183	200	29	of	of	ADP
cjal-3183	200	30	tax	tax	NOUN
cjal-3183	200	31	officials	official	NOUN
cjal-3183	200	32	in	in	ADP
cjal-3183	200	33	a	a	DET
cjal-3183	200	34	tax	tax	NOUN
cjal-3183	200	35	administrative	administrative	ADJ
cjal-3183	200	36	case	case	NOUN
cjal-3183	200	37	authoritatively	authoritatively	ADV
cjal-3183	200	38	disposes	dispose	VERB
cjal-3183	200	39	of	of	ADP
cjal-3183	200	40	substantive	substantive	ADJ
cjal-3183	200	41	issues	issue	NOUN
cjal-3183	200	42	without	without	ADP
cjal-3183	200	43	court	court	NOUN
cjal-3183	200	44	involvement	involvement	NOUN
cjal-3183	200	45	.	.	PUNCT
cjal-3183	201	1	26	26	NUM
cjal-3183	201	2	although	although	SCONJ
cjal-3183	201	3	it	it	PRON
cjal-3183	201	4	is	be	AUX
cjal-3183	201	5	generally	generally	ADV
cjal-3183	201	6	known	know	VERB
cjal-3183	201	7	that	that	SCONJ
cjal-3183	201	8	interpretation	interpretation	NOUN
cjal-3183	201	9	cases	case	NOUN
cjal-3183	201	10	in	in	ADP
cjal-3183	201	11	china	china	PROPN
cjal-3183	201	12	because	because	SCONJ
cjal-3183	201	13	environmental	environmental	ADJ
cjal-3183	201	14	disputes	dispute	NOUN
cjal-3183	201	15	,	,	PUNCT
cjal-3183	201	16	vere	vere	PROPN
cjal-3183	201	17	usually	usually	ADV
cjal-3183	201	18	handled	handle	VERB
cjal-3183	201	19	outside	outside	ADP
cjal-3183	201	20	the	the	DET
cjal-3183	201	21	court	court	NOUN
cjal-3183	201	22	system	system	NOUN
cjal-3183	201	23	)	)	PUNCT
cjal-3183	201	24	.	.	PUNCT
cjal-3183	202	1	because	because	SCONJ
cjal-3183	202	2	of	of	ADP
cjal-3183	202	3	the	the	DET
cjal-3183	202	4	inferior	inferior	ADJ
cjal-3183	202	5	position	position	NOUN
cjal-3183	202	6	and	and	CCONJ
cjal-3183	202	7	limited	limited	ADJ
cjal-3183	202	8	finctions	finction	NOUN
cjal-3183	202	9	,	,	PUNCT
cjal-3183	202	10	powers	power	NOUN
cjal-3183	202	11	and	and	CCONJ
cjal-3183	202	12	prestige	prestige	NOUN
cjal-3183	202	13	ofcourtjudges	ofcourtjudge	NOUN
cjal-3183	202	14	,	,	PUNCT
cjal-3183	202	15	it	it	PRON
cjal-3183	202	16	is	be	AUX
cjal-3183	202	17	not	not	PART
cjal-3183	202	18	unusual	unusual	ADJ
cjal-3183	202	19	that	that	SCONJ
cjal-3183	202	20	other	other	ADJ
cjal-3183	202	21	government	government	NOUN
cjal-3183	202	22	organs	organ	NOUN
cjal-3183	202	23	and	and	CCONJ
cjal-3183	202	24	units	unit	NOUN
cjal-3183	202	25	refuse	refuse	VERB
cjal-3183	202	26	to	to	PART
cjal-3183	202	27	cooperate	cooperate	VERB
cjal-3183	202	28	in	in	ADP
cjal-3183	202	29	executing	execute	VERB
cjal-3183	202	30	,	,	PUNCT
cjal-3183	202	31	or	or	CCONJ
cjal-3183	202	32	even	even	ADV
cjal-3183	202	33	complying	comply	VERB
cjal-3183	202	34	with	with	ADP
cjal-3183	202	35	,	,	PUNCT
cjal-3183	202	36	court	court	NOUN
cjal-3183	202	37	judgments	judgment	NOUN
cjal-3183	202	38	.	.	PUNCT
cjal-3183	203	1	see	see	VERB
cjal-3183	203	2	clarke	clarke	PROPN
cjal-3183	203	3	,	,	PUNCT
cjal-3183	203	4	supra	supra	PROPN
cjal-3183	203	5	,	,	PUNCT
cjal-3183	203	6	at	at	ADP
cjal-3183	203	7	55	55	NUM
cjal-3183	203	8	-	-	SYM
cjal-3183	203	9	59	59	NUM
cjal-3183	203	10	.	.	PUNCT
cjal-3183	204	1	in	in	ADP
cjal-3183	204	2	any	any	DET
cjal-3183	204	3	event	event	NOUN
cjal-3183	204	4	,	,	PUNCT
cjal-3183	204	5	as	as	SCONJ
cjal-3183	204	6	court	court	NOUN
cjal-3183	204	7	functions	function	NOUN
cjal-3183	204	8	in	in	ADP
cjal-3183	204	9	china	china	PROPN
cjal-3183	204	10	are	be	AUX
cjal-3183	204	11	limited	limited	ADJ
cjal-3183	204	12	,	,	PUNCT
cjal-3183	204	13	court	court	NOUN
cjal-3183	204	14	judges	judge	NOUN
cjal-3183	204	15	can	can	AUX
cjal-3183	204	16	never	never	ADV
cjal-3183	204	17	exercise	exercise	VERB
cjal-3183	204	18	the	the	DET
cjal-3183	204	19	same	same	ADJ
cjal-3183	204	20	kind	kind	NOUN
cjal-3183	204	21	of	of	ADP
cjal-3183	204	22	influence	influence	NOUN
cjal-3183	204	23	over	over	ADP
cjal-3183	204	24	other	other	ADJ
cjal-3183	204	25	forms	form	NOUN
cjal-3183	204	26	of	of	ADP
cjal-3183	204	27	legal	legal	ADJ
cjal-3183	204	28	discourse	discourse	NOUN
cjal-3183	204	29	as	as	ADP
cjal-3183	204	30	judicial	judicial	ADJ
cjal-3183	204	31	reasoning	reasoning	NOUN
cjal-3183	204	32	does	do	VERB
cjal-3183	204	33	in	in	ADP
cjal-3183	204	34	a	a	DET
cjal-3183	204	35	common	common	ADJ
cjal-3183	204	36	law	law	NOUN
cjal-3183	204	37	system	system	NOUN
cjal-3183	204	38	.	.	PUNCT
cjal-3183	205	1	22	22	NUM
cjal-3183	205	2	.	.	SYM
cjal-3183	205	3	1992	1992	NUM
cjal-3183	205	4	tax	tax	NOUN
cjal-3183	205	5	collection	collection	NOUN
cjal-3183	205	6	law	law	NOUN
cjal-3183	205	7	,	,	PUNCT
cjal-3183	205	8	supra	supra	PROPN
cjal-3183	205	9	note	note	NOUN
cjal-3183	205	10	3	3	NUM
cjal-3183	205	11	,	,	PUNCT
cjal-3183	205	12	art	art	NOUN
cjal-3183	205	13	.	.	PUNCT
cjal-3183	206	1	56	56	NUM
cjal-3183	206	2	.	.	NOUN
cjal-3183	206	3	23	23	NUM
cjal-3183	206	4	.	.	PUNCT
cjal-3183	207	1	during	during	ADP
cjal-3183	207	2	the	the	DET
cjal-3183	207	3	period	period	NOUN
cjal-3183	207	4	from	from	ADP
cjal-3183	207	5	1993	1993	NUM
cjal-3183	207	6	to	to	ADP
cjal-3183	207	7	1995	1995	NUM
cjal-3183	207	8	,	,	PUNCT
cjal-3183	207	9	for	for	ADP
cjal-3183	207	10	instance	instance	NOUN
cjal-3183	207	11	,	,	PUNCT
cjal-3183	207	12	there	there	PRON
cjal-3183	207	13	were	be	VERB
cjal-3183	207	14	less	less	ADJ
cjal-3183	207	15	than	than	ADP
cjal-3183	207	16	900	900	NUM
cjal-3183	207	17	court	court	NOUN
cjal-3183	207	18	cases	case	NOUN
cjal-3183	207	19	brought	bring	VERB
cjal-3183	207	20	by	by	ADP
cjal-3183	207	21	taxpayers	taxpayer	NOUN
cjal-3183	207	22	against	against	ADP
cjal-3183	207	23	the	the	DET
cjal-3183	207	24	authorities	authority	NOUN
cjal-3183	207	25	;	;	PUNCT
cjal-3183	207	26	whereas	whereas	SCONJ
cjal-3183	207	27	there	there	ADV
cjal-3183	207	28	vere	vere	ADV
cjal-3183	207	29	over	over	ADP
cjal-3183	207	30	4,100	4,100	NUM
cjal-3183	207	31	tax	tax	NOUN
cjal-3183	207	32	administrative	administrative	ADJ
cjal-3183	207	33	reconsideration	reconsideration	NOUN
cjal-3183	207	34	cases	case	NOUN
cjal-3183	207	35	during	during	ADP
cjal-3183	207	36	the	the	DET
cjal-3183	207	37	same	same	ADJ
cjal-3183	207	38	period	period	NOUN
cjal-3183	207	39	.	.	PUNCT
cjal-3183	208	1	1996	1996	NUM
cjal-3183	208	2	nian	nian	ADJ
cjal-3183	208	3	zhogguo	zhogguo	X
cjal-3183	208	4	shuiwu	shuiwu	NOUN
cjal-3183	208	5	nian	nian	NOUN
cjal-3183	208	6	ian¢	ian¢	ADP
cjal-3183	209	1	[	[	X
cjal-3183	209	2	1996	1996	NUM
cjal-3183	209	3	yearbookofchinesetaxatin]384(zhongguoshuiwnuchubanshe	yearbookofchinesetaxatin]384(zhongguoshuiwnuchubanshe	PRON
cjal-3183	210	1	[	[	X
cjal-3183	210	2	chinesetaxation	chinesetaxation	NOUN
cjal-3183	210	3	publishing	publish	VERB
cjal-3183	210	4	house	house	NOUN
cjal-3183	210	5	]	]	X
cjal-3183	210	6	,	,	PUNCT
cjal-3183	210	7	1996	1996	NUM
cjal-3183	210	8	)	)	PUNCT
cjal-3183	210	9	.	.	PUNCT
cjal-3183	211	1	for	for	ADP
cjal-3183	211	2	a	a	DET
cjal-3183	211	3	discussion	discussion	NOUN
cjal-3183	211	4	of	of	ADP
cjal-3183	211	5	chinese	chinese	ADJ
cjal-3183	211	6	administrative	administrative	ADJ
cjal-3183	211	7	reconsideration	reconsideration	NOUN
cjal-3183	211	8	,	,	PUNCT
cjal-3183	211	9	see	see	VERB
cjal-3183	211	10	infra	infra	NOUN
cjal-3183	211	11	note	note	VERB
cjal-3183	211	12	66	66	NUM
cjal-3183	211	13	.	.	PUNCT
cjal-3183	212	1	24	24	NUM
cjal-3183	212	2	.	.	PUNCT
cjal-3183	213	1	the	the	DET
cjal-3183	213	2	president	president	NOUN
cjal-3183	213	3	of	of	ADP
cjal-3183	213	4	the	the	DET
cjal-3183	213	5	high	high	ADJ
cjal-3183	213	6	people	people	NOUN
cjal-3183	213	7	's	's	PART
cjal-3183	213	8	court	court	NOUN
cjal-3183	213	9	ofjiangxi	ofjiangxi	NOUN
cjal-3183	213	10	province	province	NOUN
cjal-3183	213	11	reported	report	VERB
cjal-3183	213	12	in	in	ADP
cjal-3183	213	13	1992	1992	NUM
cjal-3183	213	14	that	that	SCONJ
cjal-3183	213	15	some	some	DET
cjal-3183	213	16	citizens	citizen	NOUN
cjal-3183	213	17	and	and	CCONJ
cjal-3183	213	18	entities	entity	NOUN
cjal-3183	213	19	expressed	express	VERB
cjal-3183	213	20	grave	grave	ADJ
cjal-3183	213	21	anxiety	anxiety	NOUN
cjal-3183	213	22	in	in	ADP
cjal-3183	213	23	suing	sue	VERB
cjal-3183	213	24	administrative	administrative	ADJ
cjal-3183	213	25	organs	organ	NOUN
cjal-3183	213	26	because	because	SCONJ
cjal-3183	213	27	such	such	ADJ
cjal-3183	213	28	lawsuits	lawsuit	NOUN
cjal-3183	213	29	could	could	AUX
cjal-3183	213	30	bring	bring	VERB
cjal-3183	213	31	them	they	PRON
cjal-3183	213	32	more	more	ADJ
cjal-3183	213	33	trouble	trouble	NOUN
cjal-3183	213	34	particularly	particularly	ADV
cjal-3183	213	35	iftheir	iftheir	ADJ
cjal-3183	213	36	cases	case	NOUN
cjal-3183	213	37	involved	involve	VERB
cjal-3183	213	38	police	police	NOUN
cjal-3183	213	39	,	,	PUNCT
cjal-3183	213	40	industrial	industrial	ADJ
cjal-3183	213	41	and	and	CCONJ
cjal-3183	213	42	commercial	commercial	ADJ
cjal-3183	213	43	administration	administration	NOUN
cjal-3183	213	44	or	or	CCONJ
cjal-3183	213	45	taxation	taxation	NOUN
cjal-3183	213	46	.	.	PUNCT
cjal-3183	214	1	some	some	DET
cjal-3183	214	2	people	people	NOUN
cjal-3183	214	3	believed	believe	VERB
cjal-3183	214	4	that	that	SCONJ
cjal-3183	214	5	even	even	ADV
cjal-3183	214	6	if	if	SCONJ
cjal-3183	214	7	they	they	PRON
cjal-3183	214	8	could	could	AUX
cjal-3183	214	9	win	win	VERB
cjal-3183	214	10	a	a	DET
cjal-3183	214	11	case	case	NOUN
cjal-3183	214	12	against	against	ADP
cjal-3183	214	13	those	those	DET
cjal-3183	214	14	officials	official	NOUN
cjal-3183	214	15	,	,	PUNCT
cjal-3183	214	16	they	they	PRON
cjal-3183	214	17	would	would	AUX
cjal-3183	214	18	lose	lose	VERB
cjal-3183	214	19	for	for	ADP
cjal-3183	214	20	the	the	DET
cjal-3183	214	21	rest	rest	NOUN
cjal-3183	214	22	of	of	ADP
cjal-3183	214	23	their	their	PRON
cjal-3183	214	24	life	life	NOUN
cjal-3183	214	25	.	.	PUNCT
cjal-3183	215	1	attempts	attempt	NOUN
cjal-3183	215	2	to	to	PART
cjal-3183	215	3	bring	bring	VERB
cjal-3183	215	4	administrative	administrative	ADJ
cjal-3183	215	5	lawsuits	lawsuit	NOUN
cjal-3183	215	6	had	have	AUX
cjal-3183	215	7	given	give	VERB
cjal-3183	215	8	rise	rise	NOUN
cjal-3183	215	9	to	to	ADP
cjal-3183	215	10	officials	official	NOUN
cjal-3183	215	11	'	'	PART
cjal-3183	215	12	reprisals	reprisal	NOUN
cjal-3183	215	13	in	in	ADP
cjal-3183	215	14	a	a	DET
cjal-3183	215	15	few	few	ADJ
cjal-3183	215	16	instances	instance	NOUN
cjal-3183	215	17	scaring	scare	VERB
cjal-3183	215	18	offparties	offpartie	NOUN
cjal-3183	215	19	.	.	PUNCT
cjal-3183	216	1	li	li	PROPN
cjal-3183	216	2	ying	ying	PROPN
cjal-3183	216	3	,	,	PUNCT
cjal-3183	216	4	guanyu	guanyu	PROPN
cjal-3183	216	5	jiangxisheng	jiangxisheng	PROPN
cjal-3183	216	6	fayuan	fayuan	PROPN
cjal-3183	216	7	xingzheng	xingzheng	PROPN
cjal-3183	216	8	shenpan	shenpan	PROPN
cjal-3183	216	9	gongzuo	gongzuo	PROPN
cjal-3183	216	10	qingkuang	qingkuang	PROPN
cjal-3183	216	11	de	de	PROPN
cjal-3183	216	12	huibao	huibao	PROPN
cjal-3183	217	1	[	[	X
cjal-3183	217	2	report	report	NOUN
cjal-3183	217	3	concerning	concern	VERB
cjal-3183	217	4	administrative	administrative	ADJ
cjal-3183	217	5	adjudication	adjudication	NOUN
cjal-3183	217	6	by	by	ADP
cjal-3183	217	7	courts	court	NOUN
cjal-3183	217	8	in	in	ADP
cjal-3183	217	9	jiangxi	jiangxi	PROPN
cjal-3183	217	10	province	province	PROPN
cjal-3183	217	11	]	]	PUNCT
cjal-3183	217	12	,	,	PUNCT
cjal-3183	217	13	aug	aug	PROPN
cjal-3183	217	14	.	.	PROPN
cjal-3183	217	15	14	14	NUM
cjal-3183	217	16	,	,	PUNCT
cjal-3183	217	17	1992	1992	NUM
cjal-3183	217	18	,	,	PUNCT
cjal-3183	217	19	re1	re1	PROPN
cjal-3183	217	20	t	t	PROPN
cjal-3183	217	21	fay	fay	PROPN
cjal-3183	217	22	an	an	DET
cjal-3183	217	23	~	~	NOUN
cjal-3183	217	24	t.nwu	t.nwu	ADJ
cjal-3183	217	25	1992	1992	NUM
cjal-3183	217	26	[	[	SYM
cjal-3183	217	27	1992	1992	NUM
cjal-3183	217	28	yearbook	yearbook	NOUN
cjal-3183	217	29	of	of	ADP
cjal-3183	217	30	the	the	DET
cjal-3183	217	31	people	people	NOUN
cjal-3183	217	32	's	's	PART
cjal-3183	217	33	courts	court	NOUN
cjal-3183	217	34	]	]	PUNCT
cjal-3183	217	35	228	228	NUM
cjal-3183	217	36	,	,	PUNCT
cjal-3183	217	37	230	230	NUM
cjal-3183	217	38	(	(	PUNCT
cjal-3183	217	39	renmin	renmin	PROPN
cjal-3183	217	40	fayuan	fayuan	PROPN
cjal-3183	217	41	chubanshe	chubanshe	PROPN
cjal-3183	218	1	[	[	X
cjal-3183	218	2	people	people	NOUN
cjal-3183	218	3	's	's	PART
cjal-3183	218	4	court	court	NOUN
cjal-3183	218	5	publishing	publishing	NOUN
cjal-3183	218	6	house	house	PROPN
cjal-3183	218	7	]	]	X
cjal-3183	218	8	,	,	PUNCT
cjal-3183	218	9	1995	1995	NUM
cjal-3183	218	10	)	)	PUNCT
cjal-3183	218	11	.	.	PUNCT
cjal-3183	219	1	25	25	NUM
cjal-3183	219	2	.	.	PUNCT
cjal-3183	220	1	chinese	chinese	ADJ
cjal-3183	220	2	courts	court	NOUN
cjal-3183	220	3	are	be	AUX
cjal-3183	220	4	subject	subject	ADJ
cjal-3183	220	5	to	to	ADP
cjal-3183	220	6	influence	influence	NOUN
cjal-3183	220	7	of	of	ADP
cjal-3183	220	8	local	local	ADJ
cjal-3183	220	9	governments	government	NOUN
cjal-3183	220	10	which	which	PRON
cjal-3183	220	11	control	control	VERB
cjal-3183	220	12	major	major	ADJ
cjal-3183	220	13	personnel	personnel	NOUN
cjal-3183	220	14	and	and	CCONJ
cjal-3183	220	15	funding	funding	NOUN
cjal-3183	220	16	decisions	decision	NOUN
cjal-3183	220	17	,	,	PUNCT
cjal-3183	220	18	zhonghuarenmin	zhonghuarenmin	PROPN
cjal-3183	220	19	gongheguo	gongheguo	PROPN
cjal-3183	220	20	renmin	renmin	PROPN
cjal-3183	220	21	fa)uanzuzhi	fa)uanzuzhi	PROPN
cjal-3183	220	22	fa	fa	PROPN
cjal-3183	221	1	[	[	X
cjal-3183	221	2	organic	organic	ADJ
cjal-3183	221	3	law	law	NOUN
cjal-3183	221	4	of	of	ADP
cjal-3183	221	5	the	the	DET
cjal-3183	221	6	people	people	NOUN
cjal-3183	221	7	's	's	PART
cjal-3183	221	8	courts	court	NOUN
cjal-3183	221	9	of	of	ADP
cjal-3183	221	10	the	the	DET
cjal-3183	221	11	people	people	NOUN
cjal-3183	221	12	's	's	PART
cjal-3183	221	13	republic	republic	NOUN
cjal-3183	221	14	of	of	ADP
cjal-3183	221	15	china	china	PROPN
cjal-3183	221	16	]	]	PUNCT
cjal-3183	221	17	,	,	PUNCT
cjal-3183	221	18	art	art	NOUN
cjal-3183	221	19	.	.	PUNCT
cjal-3183	222	1	35	35	NUM
cjal-3183	222	2	&	&	CCONJ
cjal-3183	222	3	36	36	NUM
cjal-3183	222	4	(	(	PUNCT
cjal-3183	222	5	adopted	adopt	VERB
cjal-3183	222	6	on	on	ADP
cjal-3183	222	7	jul	jul	PROPN
cjal-3183	222	8	.	.	PROPN
cjal-3183	222	9	1	1	NUM
cjal-3183	222	10	,	,	PUNCT
cjal-3183	222	11	1979	1979	NUM
cjal-3183	222	12	and	and	CCONJ
cjal-3183	222	13	revised	revise	VERB
cjal-3183	222	14	on	on	ADP
cjal-3183	222	15	sept	sept	PROPN
cjal-3183	222	16	.	.	PROPN
cjal-3183	222	17	2	2	NUM
cjal-3183	222	18	,	,	PUNCT
cjal-3183	222	19	1983	1983	NUM
cjal-3183	222	20	)	)	PUNCT
cjal-3183	222	21	,	,	PUNCT
cjal-3183	222	22	1979	1979	NUM
cjal-3183	222	23	fagui	fagui	VERB
cjal-3183	222	24	htniw	htniw	PROPN
cjal-3183	222	25	29,37	29,37	NUM
cjal-3183	222	26	-	-	PUNCT
cjal-3183	222	27	38	38	NUM
cjal-3183	222	28	.	.	PUNCT
cjal-3183	223	1	local	local	ADJ
cjal-3183	223	2	courts	court	NOUN
cjal-3183	223	3	are	be	AUX
cjal-3183	223	4	responsible	responsible	ADJ
cjal-3183	223	5	and	and	CCONJ
cjal-3183	223	6	report	report	VERB
cjal-3183	223	7	their	their	PRON
cjal-3183	223	8	works	work	NOUN
cjal-3183	223	9	to	to	ADP
cjal-3183	223	10	local	local	ADJ
cjal-3183	223	11	governments	government	NOUN
cjal-3183	223	12	.	.	PUNCT
cjal-3183	224	1	i	i	PRON
cjal-3183	224	2	d.	d.	PROPN
cjal-3183	224	3	,	,	PUNCT
cjal-3183	224	4	art	art	NOUN
cjal-3183	224	5	.	.	PUNCT
cjal-3183	225	1	17	17	NUM
cjal-3183	225	2	.	.	PUNCT
cjal-3183	226	1	moreover	moreover	ADV
cjal-3183	226	2	,	,	PUNCT
cjal-3183	226	3	courts	court	NOUN
cjal-3183	226	4	deferto	deferto	VERB
cjal-3183	226	5	the	the	DET
cjal-3183	226	6	views	view	NOUN
cjal-3183	226	7	ofrelevant	ofrelevant	ADJ
cjal-3183	226	8	government	government	NOUN
cjal-3183	226	9	ministries	ministry	NOUN
cjal-3183	226	10	or	or	CCONJ
cjal-3183	226	11	departments	department	NOUN
cjal-3183	226	12	when	when	SCONJ
cjal-3183	226	13	interpretation	interpretation	PROPN
cjal-3183	226	14	oflaw	oflaw	PROPN
cjal-3183	226	15	fall	fall	VERB
cjal-3183	226	16	within	within	ADP
cjal-3183	226	17	the	the	DET
cjal-3183	226	18	latter'sjurisdiction	latter'sjurisdiction	NOUN
cjal-3183	226	19	,	,	PUNCT
cjal-3183	226	20	supra	supra	PROPN
cjal-3183	226	21	note	note	NOUN
cjal-3183	226	22	19	19	NUM
cjal-3183	226	23	.	.	NOUN
cjal-3183	226	24	26	26	NUM
cjal-3183	226	25	.	.	PUNCT
cjal-3183	227	1	in	in	ADP
cjal-3183	227	2	baori	baori	PROPN
cjal-3183	227	3	,	,	PUNCT
cjal-3183	227	4	the	the	DET
cjal-3183	227	5	court	court	NOUN
cjal-3183	227	6	vas	vas	X
cjal-3183	227	7	involved	involve	VERB
cjal-3183	227	8	in	in	ADP
cjal-3183	227	9	two	two	NUM
cjal-3183	227	10	limited	limited	ADJ
cjal-3183	227	11	instances	instance	NOUN
cjal-3183	227	12	with	with	ADP
cjal-3183	227	13	regard	regard	NOUN
cjal-3183	227	14	to	to	ADP
cjal-3183	227	15	the	the	DET
cjal-3183	227	16	tax	tax	NOUN
cjal-3183	227	17	dispute	dispute	NOUN
cjal-3183	227	18	between	between	ADP
cjal-3183	227	19	the	the	DET
cjal-3183	227	20	authorities	authority	NOUN
cjal-3183	227	21	and	and	CCONJ
cjal-3183	227	22	the	the	DET
cjal-3183	227	23	jv	jv	NOUN
cjal-3183	227	24	.	.	PUNCT
cjal-3183	228	1	first	first	ADV
cjal-3183	228	2	,	,	PUNCT
cjal-3183	228	3	the	the	DET
cjal-3183	228	4	tax	tax	NOUN
cjal-3183	228	5	authorities	authority	NOUN
cjal-3183	228	6	needed	need	VERB
cjal-3183	228	7	court	court	NOUN
cjal-3183	228	8	assistance	assistance	NOUN
cjal-3183	228	9	with	with	ADP
cjal-3183	228	10	regard	regard	NOUN
cjal-3183	228	11	to	to	ADP
cjal-3183	228	12	the	the	DET
cjal-3183	228	13	enforcement	enforcement	NOUN
cjal-3183	228	14	ofadministrative	ofadministrative	ADP
cjal-3183	228	15	penalty	penalty	NOUN
cjal-3183	228	16	against	against	ADP
cjal-3183	228	17	the	the	DET
cjal-3183	228	18	taxpayer	taxpayer	NOUN
cjal-3183	228	19	,	,	PUNCT
cjal-3183	228	20	supra	supra	PROPN
cjal-3183	228	21	note	note	NOUN
cjal-3183	228	22	3	3	NUM
cjal-3183	228	23	.	.	NOUN
cjal-3183	228	24	second	second	ADJ
cjal-3183	228	25	,	,	PUNCT
cjal-3183	228	26	in	in	ADP
cjal-3183	228	27	july	july	PROPN
cjal-3183	228	28	1997	1997	NUM
cjal-3183	228	29	,	,	PUNCT
cjal-3183	228	30	19981	19981	NUM
cjal-3183	228	31	columbia	columbia	PROPN
cjal-3183	228	32	journal	journal	PROPN
cjal-3183	228	33	of	of	ADP
cjal-3183	228	34	asian	asian	ADJ
cjal-3183	228	35	law	law	NOUN
cjal-3183	228	36	administrative	administrative	ADJ
cjal-3183	228	37	officials	official	NOUN
cjal-3183	228	38	play	play	VERB
cjal-3183	228	39	a	a	DET
cjal-3183	228	40	pivotal	pivotal	ADJ
cjal-3183	228	41	role	role	NOUN
cjal-3183	228	42	in	in	ADP
cjal-3183	228	43	law	law	NOUN
cjal-3183	228	44	making	making	NOUN
cjal-3183	228	45	and	and	CCONJ
cjal-3183	228	46	interpretation	interpretation	NOUN
cjal-3183	228	47	in	in	ADP
cjal-3183	228	48	china,27	china,27	PROPN
cjal-3183	228	49	little	little	ADJ
cjal-3183	228	50	attention	attention	NOUN
cjal-3183	228	51	has	have	AUX
cjal-3183	228	52	been	be	AUX
cjal-3183	228	53	devoted	devote	VERB
cjal-3183	228	54	to	to	ADP
cjal-3183	228	55	how	how	SCONJ
cjal-3183	228	56	law	law	NOUN
cjal-3183	228	57	has	have	AUX
cjal-3183	228	58	actually	actually	ADV
cjal-3183	228	59	been	be	AUX
cjal-3183	228	60	used	use	VERB
cjal-3183	228	61	in	in	ADP
cjal-3183	228	62	an	an	DET
cjal-3183	228	63	administrative	administrative	ADJ
cjal-3183	228	64	case	case	NOUN
cjal-3183	228	65	.	.	PUNCT
cjal-3183	229	1	this	this	DET
cjal-3183	229	2	article	article	NOUN
cjal-3183	229	3	attempts	attempt	VERB
cjal-3183	229	4	to	to	PART
cjal-3183	229	5	shed	shed	VERB
cjal-3183	229	6	light	light	NOUN
cjal-3183	229	7	on	on	ADP
cjal-3183	229	8	that	that	DET
cjal-3183	229	9	issue	issue	NOUN
cjal-3183	229	10	through	through	ADP
cjal-3183	229	11	an	an	DET
cjal-3183	229	12	investigation	investigation	NOUN
cjal-3183	229	13	into	into	ADP
cjal-3183	229	14	how	how	SCONJ
cjal-3183	229	15	the	the	DET
cjal-3183	229	16	local	local	ADJ
cjal-3183	229	17	tax	tax	NOUN
cjal-3183	229	18	officials	official	NOUN
cjal-3183	229	19	used	use	VERB
cjal-3183	229	20	law	law	NOUN
cjal-3183	229	21	while	while	SCONJ
cjal-3183	229	22	handling	handle	VERB
cjal-3183	229	23	the	the	DET
cjal-3183	229	24	baori	baori	NOUN
cjal-3183	229	25	case	case	NOUN
cjal-3183	229	26	and	and	CCONJ
cjal-3183	229	27	also	also	ADV
cjal-3183	229	28	develops	develop	VERB
cjal-3183	229	29	a	a	DET
cjal-3183	229	30	trilogy	trilogy	NOUN
cjal-3183	229	31	of	of	ADP
cjal-3183	229	32	law	law	NOUN
cjal-3183	229	33	use	use	NOUN
cjal-3183	229	34	in	in	ADP
cjal-3183	229	35	chinese	chinese	ADJ
cjal-3183	229	36	administrative	administrative	ADJ
cjal-3183	229	37	cases	case	NOUN
cjal-3183	229	38	.	.	PUNCT
cjal-3183	230	1	the	the	DET
cjal-3183	230	2	chinese	chinese	ADJ
cjal-3183	230	3	state	state	NOUN
cjal-3183	230	4	views	view	VERB
cjal-3183	230	5	law	law	NOUN
cjal-3183	230	6	as	as	ADP
cjal-3183	230	7	a	a	DET
cjal-3183	230	8	tool	tool	NOUN
cjal-3183	230	9	for	for	ADP
cjal-3183	230	10	government	government	NOUN
cjal-3183	230	11	administration	administration	NOUN
cjal-3183	230	12	.	.	PUNCT
cjal-3183	231	1	law	law	NOUN
cjal-3183	231	2	is	be	AUX
cjal-3183	231	3	primarily	primarily	ADV
cjal-3183	231	4	identified	identify	VERB
cjal-3183	231	5	with	with	ADP
cjal-3183	231	6	administrative	administrative	ADJ
cjal-3183	231	7	commands	command	NOUN
cjal-3183	231	8	.	.	PUNCT
cjal-3183	232	1	it	it	PRON
cjal-3183	232	2	includes	include	VERB
cjal-3183	232	3	both	both	DET
cjal-3183	232	4	ex	ex	NOUN
cjal-3183	232	5	ante	ante	NOUN
cjal-3183	232	6	rules	rule	NOUN
cjal-3183	232	7	of	of	ADP
cjal-3183	232	8	a	a	DET
cjal-3183	232	9	legislative	legislative	ADJ
cjal-3183	232	10	nature	nature	NOUN
cjal-3183	232	11	and	and	CCONJ
cjal-3183	232	12	expost	expost	NOUN
cjal-3183	232	13	directives	directive	NOUN
cjal-3183	232	14	and	and	CCONJ
cjal-3183	232	15	instructions	instruction	NOUN
cjal-3183	232	16	specifically	specifically	ADV
cjal-3183	232	17	addressed	address	VERB
cjal-3183	232	18	to	to	ADP
cjal-3183	232	19	issues	issue	NOUN
cjal-3183	232	20	arising	arise	VERB
cjal-3183	232	21	from	from	ADP
cjal-3183	232	22	an	an	DET
cjal-3183	232	23	existing	exist	VERB
cjal-3183	232	24	case	case	NOUN
cjal-3183	232	25	.	.	PUNCT
cjal-3183	233	1	when	when	SCONJ
cjal-3183	233	2	making	make	VERB
cjal-3183	233	3	a	a	DET
cjal-3183	233	4	decision	decision	NOUN
cjal-3183	233	5	or	or	CCONJ
cjal-3183	233	6	taking	take	VERB
cjal-3183	233	7	action	action	NOUN
cjal-3183	233	8	,	,	PUNCT
cjal-3183	233	9	a	a	DET
cjal-3183	233	10	low	low	ADJ
cjal-3183	233	11	official	official	NOUN
cjal-3183	233	12	should	should	AUX
cjal-3183	233	13	find	find	VERB
cjal-3183	233	14	authorization	authorization	NOUN
cjal-3183	233	15	in	in	ADP
cjal-3183	233	16	ex	ex	NOUN
cjal-3183	233	17	ante	ante	NOUN
cjal-3183	233	18	rules	rule	NOUN
cjal-3183	233	19	.	.	PUNCT
cjal-3183	234	1	in	in	ADP
cjal-3183	234	2	cases	case	NOUN
cjal-3183	234	3	of	of	ADP
cjal-3183	234	4	doubt	doubt	NOUN
cjal-3183	234	5	,	,	PUNCT
cjal-3183	234	6	difficulty	difficulty	NOUN
cjal-3183	234	7	or	or	CCONJ
cjal-3183	234	8	policy	policy	NOUN
cjal-3183	234	9	-	-	PUNCT
cjal-3183	234	10	sensitivity	sensitivity	NOUN
cjal-3183	234	11	,	,	PUNCT
cjal-3183	234	12	he	he	PRON
cjal-3183	234	13	must	must	AUX
cjal-3183	234	14	report	report	VERB
cjal-3183	234	15	the	the	DET
cjal-3183	234	16	case	case	NOUN
cjal-3183	234	17	to	to	ADP
cjal-3183	234	18	his	his	PRON
cjal-3183	234	19	superiors	superior	NOUN
cjal-3183	234	20	and	and	CCONJ
cjal-3183	234	21	request	request	VERB
cjal-3183	234	22	expost	expost	NOUN
cjal-3183	234	23	instructions	instruction	NOUN
cjal-3183	234	24	.	.	PUNCT
cjal-3183	235	1	the	the	DET
cjal-3183	235	2	use	use	NOUN
cjal-3183	235	3	of	of	ADP
cjal-3183	235	4	law	law	NOUN
cjal-3183	235	5	is	be	AUX
cjal-3183	235	6	therefore	therefore	ADV
cjal-3183	235	7	an	an	DET
cjal-3183	235	8	integral	integral	ADJ
cjal-3183	235	9	part	part	NOUN
cjal-3183	235	10	of	of	ADP
cjal-3183	235	11	government	government	NOUN
cjal-3183	235	12	administration	administration	NOUN
cjal-3183	235	13	.	.	PUNCT
cjal-3183	236	1	next	next	ADJ
cjal-3183	236	2	,	,	PUNCT
cjal-3183	236	3	while	while	SCONJ
cjal-3183	236	4	the	the	DET
cjal-3183	236	5	hierarchical	hierarchical	ADJ
cjal-3183	236	6	legal	legal	ADJ
cjal-3183	236	7	discourse	discourse	NOUN
cjal-3183	236	8	in	in	ADP
cjal-3183	236	9	china	china	PROPN
cjal-3183	236	10	gives	give	VERB
cjal-3183	236	11	little	little	ADJ
cjal-3183	236	12	room	room	NOUN
cjal-3183	236	13	for	for	ADP
cjal-3183	236	14	argument	argument	NOUN
cjal-3183	236	15	by	by	ADP
cjal-3183	236	16	the	the	DET
cjal-3183	236	17	taxpayer	taxpayer	NOUN
cjal-3183	236	18	,	,	PUNCT
cjal-3183	236	19	the	the	DET
cjal-3183	236	20	officials	official	NOUN
cjal-3183	236	21	feel	feel	VERB
cjal-3183	236	22	bound	bind	VERB
cjal-3183	236	23	by	by	ADP
cjal-3183	236	24	tradition	tradition	NOUN
cjal-3183	236	25	and	and	CCONJ
cjal-3183	236	26	ideology	ideology	NOUN
cjal-3183	236	27	.	.	PUNCT
cjal-3183	237	1	the	the	DET
cjal-3183	237	2	tax	tax	NOUN
cjal-3183	237	3	officials	official	NOUN
cjal-3183	237	4	therefore	therefore	ADV
cjal-3183	237	5	first	first	ADV
cjal-3183	237	6	try	try	VERB
cjal-3183	237	7	to	to	PART
cjal-3183	237	8	persuade	persuade	VERB
cjal-3183	237	9	the	the	DET
cjal-3183	237	10	taxpayer	taxpayer	NOUN
cjal-3183	237	11	to	to	PART
cjal-3183	237	12	comply	comply	VERB
cjal-3183	237	13	with	with	ADP
cjal-3183	237	14	their	their	PRON
cjal-3183	237	15	decision	decision	NOUN
cjal-3183	237	16	in	in	ADP
cjal-3183	237	17	an	an	DET
cjal-3183	237	18	effort	effort	NOUN
cjal-3183	237	19	to	to	PART
cjal-3183	237	20	avoid	avoid	VERB
cjal-3183	237	21	the	the	DET
cjal-3183	237	22	need	need	NOUN
cjal-3183	237	23	for	for	ADP
cjal-3183	237	24	any	any	DET
cjal-3183	237	25	enforcement	enforcement	NOUN
cjal-3183	237	26	action	action	NOUN
cjal-3183	237	27	.	.	PUNCT
cjal-3183	238	1	in	in	ADP
cjal-3183	238	2	baori	baori	PROPN
cjal-3183	238	3	,	,	PUNCT
cjal-3183	238	4	both	both	PRON
cjal-3183	238	5	ex	ex	X
cjal-3183	238	6	ante	ante	NOUN
cjal-3183	238	7	rules	rule	NOUN
cjal-3183	238	8	and	and	CCONJ
cjal-3183	238	9	expost	expost	NOUN
cjal-3183	238	10	instructions	instruction	NOUN
cjal-3183	238	11	were	be	AUX
cjal-3183	238	12	used	use	VERB
cjal-3183	238	13	to	to	PART
cjal-3183	238	14	induce	induce	VERB
cjal-3183	238	15	the	the	DET
cjal-3183	238	16	taxpayer	taxpayer	NOUN
cjal-3183	238	17	's	's	PART
cjal-3183	238	18	compliance	compliance	NOUN
cjal-3183	238	19	.	.	PUNCT
cjal-3183	239	1	publicly	publicly	ADV
cjal-3183	239	2	announced	announce	VERB
cjal-3183	239	3	ex	ex	PRON
cjal-3183	239	4	ante	ante	NOUN
cjal-3183	239	5	rules	rule	NOUN
cjal-3183	239	6	appealed	appeal	VERB
cjal-3183	239	7	to	to	ADP
cjal-3183	239	8	the	the	DET
cjal-3183	239	9	taxpayer	taxpayer	NOUN
cjal-3183	239	10	's	's	PART
cjal-3183	239	11	sense	sense	NOUN
cjal-3183	239	12	of	of	ADP
cjal-3183	239	13	shame	shame	NOUN
cjal-3183	239	14	whereas	whereas	SCONJ
cjal-3183	239	15	ex	ex	PRON
cjal-3183	239	16	post	post	NOUN
cjal-3183	239	17	instructions	instruction	NOUN
cjal-3183	239	18	appealed	appeal	VERB
cjal-3183	239	19	to	to	ADP
cjal-3183	239	20	the	the	DET
cjal-3183	239	21	taxpayer	taxpayer	NOUN
cjal-3183	239	22	's	's	PART
cjal-3183	239	23	self	self	NOUN
cjal-3183	239	24	-	-	PUNCT
cjal-3183	239	25	interest	interest	NOUN
cjal-3183	239	26	.	.	PUNCT
cjal-3183	240	1	the	the	DET
cjal-3183	240	2	use	use	NOUN
cjal-3183	240	3	or	or	CCONJ
cjal-3183	240	4	threat	threat	NOUN
cjal-3183	240	5	to	to	PART
cjal-3183	240	6	use	use	VERB
cjal-3183	240	7	of	of	ADP
cjal-3183	240	8	coercion	coercion	NOUN
cjal-3183	240	9	was	be	AUX
cjal-3183	240	10	also	also	ADV
cjal-3183	240	11	intended	intend	VERB
cjal-3183	240	12	to	to	PART
cjal-3183	240	13	increase	increase	VERB
cjal-3183	240	14	pressure	pressure	NOUN
cjal-3183	240	15	on	on	ADP
cjal-3183	240	16	the	the	DET
cjal-3183	240	17	taxpayer	taxpayer	NOUN
cjal-3183	240	18	to	to	PART
cjal-3183	240	19	comply	comply	VERB
cjal-3183	240	20	.	.	PUNCT
cjal-3183	241	1	the	the	DET
cjal-3183	241	2	third	third	ADJ
cjal-3183	241	3	part	part	NOUN
cjal-3183	241	4	of	of	ADP
cjal-3183	241	5	the	the	DET
cjal-3183	241	6	use	use	NOUN
cjal-3183	241	7	of	of	ADP
cjal-3183	241	8	law	law	NOUN
cjal-3183	241	9	in	in	ADP
cjal-3183	241	10	baori	baori	NOUN
cjal-3183	241	11	targeted	target	VERB
cjal-3183	241	12	at	at	ADP
cjal-3183	241	13	the	the	DET
cjal-3183	241	14	public	public	NOUN
cjal-3183	241	15	through	through	ADP
cjal-3183	241	16	mass	mass	ADJ
cjal-3183	241	17	media	medium	NOUN
cjal-3183	241	18	accounts	account	NOUN
cjal-3183	241	19	,	,	PUNCT
cjal-3183	241	20	reports	report	NOUN
cjal-3183	241	21	on	on	ADP
cjal-3183	241	22	official	official	ADJ
cjal-3183	241	23	reaction	reaction	NOUN
cjal-3183	241	24	and	and	CCONJ
cjal-3183	241	25	other	other	ADJ
cjal-3183	241	26	commentaries	commentary	NOUN
cjal-3183	241	27	.	.	PUNCT
cjal-3183	242	1	its	its	PRON
cjal-3183	242	2	main	main	ADJ
cjal-3183	242	3	purpose	purpose	NOUN
cjal-3183	242	4	was	be	AUX
cjal-3183	242	5	to	to	PART
cjal-3183	242	6	generate	generate	VERB
cjal-3183	242	7	favorable	favorable	ADJ
cjal-3183	242	8	public	public	ADJ
cjal-3183	242	9	opinion	opinion	NOUN
cjal-3183	242	10	for	for	ADP
cjal-3183	242	11	the	the	DET
cjal-3183	242	12	tax	tax	NOUN
cjal-3183	242	13	authorities	authority	NOUN
cjal-3183	242	14	'	'	PART
cjal-3183	242	15	decision	decision	NOUN
cjal-3183	242	16	and	and	CCONJ
cjal-3183	242	17	action	action	NOUN
cjal-3183	242	18	.	.	PUNCT
cjal-3183	243	1	it	it	PRON
cjal-3183	243	2	also	also	ADV
cjal-3183	243	3	educated	educate	VERB
cjal-3183	243	4	business	business	NOUN
cjal-3183	243	5	people	people	NOUN
cjal-3183	243	6	at	at	ADP
cjal-3183	243	7	large	large	ADJ
cjal-3183	243	8	about	about	ADP
cjal-3183	243	9	their	their	PRON
cjal-3183	243	10	law	law	NOUN
cjal-3183	243	11	-	-	PUNCT
cjal-3183	243	12	abiding	abide	VERB
cjal-3183	243	13	and	and	CCONJ
cjal-3183	243	14	taxpaying	taxpaying	NOUN
cjal-3183	243	15	duties	duty	NOUN
cjal-3183	243	16	.	.	PUNCT
cjal-3183	244	1	this	this	DET
cjal-3183	244	2	campaign	campaign	NOUN
cjal-3183	244	3	focused	focus	VERB
cjal-3183	244	4	on	on	ADP
cjal-3183	244	5	the	the	DET
cjal-3183	244	6	two	two	NUM
cjal-3183	244	7	catchwords	catchword	NOUN
cjal-3183	244	8	:	:	PUNCT
cjal-3183	244	9	toushui	toushui	NOUN
cjal-3183	244	10	and	and	CCONJ
cjal-3183	244	11	kangshui	kangshui	NOUN
cjal-3183	244	12	,	,	PUNCT
cjal-3183	244	13	or	or	CCONJ
cjal-3183	244	14	"	"	PUNCT
cjal-3183	244	15	refusal	refusal	NOUN
cjal-3183	244	16	to	to	PART
cjal-3183	244	17	pay	pay	VERB
cjal-3183	244	18	tax	tax	NOUN
cjal-3183	244	19	"	"	PUNCT
cjal-3183	244	20	.	.	PUNCT
cjal-3183	245	1	the	the	DET
cjal-3183	245	2	expression	expression	NOUN
cjal-3183	245	3	toushui	toushui	NOUN
cjal-3183	245	4	connotes	connote	VERB
cjal-3183	245	5	capitalists	capitalist	NOUN
cjal-3183	245	6	'	'	PART
cjal-3183	245	7	greed	greed	NOUN
cjal-3183	245	8	whereas	whereas	SCONJ
cjal-3183	245	9	kangshui	kangshui	NOUN
cjal-3183	245	10	invokes	invoke	VERB
cjal-3183	245	11	fear	fear	NOUN
cjal-3183	245	12	of	of	ADP
cjal-3183	245	13	acts	act	NOUN
cjal-3183	245	14	of	of	ADP
cjal-3183	245	15	hostility	hostility	NOUN
cjal-3183	245	16	and	and	CCONJ
cjal-3183	245	17	defiance	defiance	NOUN
cjal-3183	245	18	taken	take	VERB
cjal-3183	245	19	against	against	ADP
cjal-3183	245	20	the	the	DET
cjal-3183	245	21	chinese	chinese	ADJ
cjal-3183	245	22	state	state	NOUN
cjal-3183	245	23	and	and	CCONJ
cjal-3183	245	24	officials	official	NOUN
cjal-3183	245	25	.	.	PUNCT
cjal-3183	246	1	therefore	therefore	ADV
cjal-3183	246	2	,	,	PUNCT
cjal-3183	246	3	association	association	NOUN
cjal-3183	246	4	of	of	ADP
cjal-3183	246	5	the	the	DET
cjal-3183	246	6	taxpayer	taxpayer	NOUN
cjal-3183	246	7	in	in	ADP
cjal-3183	246	8	baori	baori	NOUN
cjal-3183	246	9	the	the	DET
cjal-3183	246	10	japanese	japanese	ADJ
cjal-3183	246	11	investor	investor	NOUN
cjal-3183	246	12	initiated	initiate	VERB
cjal-3183	246	13	an	an	DET
cjal-3183	246	14	administrative	administrative	ADJ
cjal-3183	246	15	litigation	litigation	NOUN
cjal-3183	246	16	proceeding	proceed	VERB
cjal-3183	246	17	against	against	ADP
cjal-3183	246	18	the	the	DET
cjal-3183	246	19	tax	tax	NOUN
cjal-3183	246	20	authorities	authority	NOUN
cjal-3183	246	21	,	,	PUNCT
cjal-3183	246	22	but	but	CCONJ
cjal-3183	246	23	for	for	ADP
cjal-3183	246	24	procedural	procedural	ADJ
cjal-3183	246	25	and	and	CCONJ
cjal-3183	246	26	practical	practical	ADJ
cjal-3183	246	27	reasons	reason	NOUN
cjal-3183	246	28	,	,	PUNCT
cjal-3183	246	29	the	the	DET
cjal-3183	246	30	japanese	japanese	ADJ
cjal-3183	246	31	plaintiff	plaintiff	NOUN
cjal-3183	246	32	subsequently	subsequently	ADV
cjal-3183	246	33	abandoned	abandon	VERB
cjal-3183	246	34	any	any	DET
cjal-3183	246	35	effort	effort	NOUN
cjal-3183	246	36	of	of	ADP
cjal-3183	246	37	prosecution	prosecution	NOUN
cjal-3183	246	38	.	.	PUNCT
cjal-3183	247	1	see	see	VERB
cjal-3183	247	2	infra	infra	NOUN
cjal-3183	247	3	notes	note	VERB
cjal-3183	247	4	87	87	NUM
cjal-3183	247	5	-	-	SYM
cjal-3183	247	6	94	94	NUM
cjal-3183	247	7	and	and	CCONJ
cjal-3183	247	8	accompanying	accompany	VERB
cjal-3183	247	9	text	text	NOUN
cjal-3183	247	10	.	.	PUNCT
cjal-3183	248	1	27	27	NUM
cjal-3183	248	2	.	.	PUNCT
cjal-3183	249	1	for	for	ADP
cjal-3183	249	2	an	an	DET
cjal-3183	249	3	overview	overview	NOUN
cjal-3183	249	4	of	of	ADP
cjal-3183	249	5	the	the	DET
cjal-3183	249	6	problems	problem	NOUN
cjal-3183	249	7	associated	associate	VERB
cjal-3183	249	8	with	with	ADP
cjal-3183	249	9	chinese	chinese	ADJ
cjal-3183	249	10	administrative	administrative	ADJ
cjal-3183	249	11	rule	rule	NOUN
cjal-3183	249	12	making	making	NOUN
cjal-3183	249	13	,	,	PUNCT
cjal-3183	249	14	interpretation	interpretation	NOUN
cjal-3183	249	15	and	and	CCONJ
cjal-3183	249	16	implementation	implementation	NOUN
cjal-3183	249	17	,	,	PUNCT
cjal-3183	249	18	see	see	VERB
cjal-3183	249	19	peter	peter	PROPN
cjal-3183	249	20	howard	howard	PROPN
cjal-3183	249	21	corne	corne	PROPN
cjal-3183	249	22	,	,	PUNCT
cjal-3183	249	23	foreign	foreign	ADJ
cjal-3183	249	24	investment	investment	NOUN
cjal-3183	249	25	in	in	ADP
cjal-3183	249	26	china	china	PROPN
cjal-3183	249	27	:	:	PUNCT
cjal-3183	249	28	the	the	DET
cjal-3183	249	29	administrative	administrative	ADJ
cjal-3183	249	30	legal	legal	ADJ
cjal-3183	249	31	system	system	NOUN
cjal-3183	249	32	(	(	PUNCT
cjal-3183	249	33	1997	1997	NUM
cjal-3183	249	34	)	)	PUNCT
cjal-3183	249	35	.	.	PUNCT
cjal-3183	250	1	[	[	X
cjal-3183	250	2	12:2	12:2	NUM
cjal-3183	250	3	theadministrative	theadministrative	ADJ
cjal-3183	250	4	use	use	NOUN
cjal-3183	250	5	ofl4jvin	ofl4jvin	PROPN
cjal-3183	250	6	china	china	PROPN
cjal-3183	250	7	with	with	ADP
cjal-3183	250	8	these	these	DET
cjal-3183	250	9	two	two	NUM
cjal-3183	250	10	expressions	expression	NOUN
cjal-3183	250	11	was	be	AUX
cjal-3183	250	12	intended	intend	VERB
cjal-3183	250	13	to	to	PART
cjal-3183	250	14	compel	compel	VERB
cjal-3183	250	15	ordinary	ordinary	ADJ
cjal-3183	250	16	people	people	NOUN
cjal-3183	250	17	and	and	CCONJ
cjal-3183	250	18	businesses	business	NOUN
cjal-3183	250	19	to	to	PART
cjal-3183	250	20	support	support	VERB
cjal-3183	250	21	the	the	DET
cjal-3183	250	22	tax	tax	NOUN
cjal-3183	250	23	authorities	authority	NOUN
cjal-3183	250	24	'	'	PART
cjal-3183	250	25	action	action	NOUN
cjal-3183	250	26	.	.	PUNCT
cjal-3183	251	1	part	part	NOUN
cjal-3183	251	2	ii	ii	PROPN
cjal-3183	251	3	presents	present	VERB
cjal-3183	251	4	a	a	DET
cjal-3183	251	5	chronological	chronological	ADJ
cjal-3183	251	6	account	account	NOUN
cjal-3183	251	7	of	of	ADP
cjal-3183	251	8	how	how	SCONJ
cjal-3183	251	9	the	the	DET
cjal-3183	251	10	local	local	ADJ
cjal-3183	251	11	taxation	taxation	NOUN
cjal-3183	251	12	bureau	bureau	NOUN
cjal-3183	251	13	handled	handle	VERB
cjal-3183	251	14	the	the	DET
cjal-3183	251	15	baori	baori	NOUN
cjal-3183	251	16	case	case	NOUN
cjal-3183	251	17	.	.	PUNCT
cjal-3183	252	1	part	part	NOUN
cjal-3183	252	2	iii	iii	NUM
cjal-3183	252	3	explores	explore	NOUN
cjal-3183	252	4	policy	policy	NOUN
cjal-3183	252	5	and	and	CCONJ
cjal-3183	252	6	revenue	revenue	NOUN
cjal-3183	252	7	factors	factor	NOUN
cjal-3183	252	8	underlying	underlie	VERB
cjal-3183	252	9	the	the	DET
cjal-3183	252	10	official	official	ADJ
cjal-3183	252	11	decision	decision	NOUN
cjal-3183	252	12	and	and	CCONJ
cjal-3183	252	13	action	action	NOUN
cjal-3183	252	14	in	in	ADP
cjal-3183	252	15	the	the	DET
cjal-3183	252	16	case	case	NOUN
cjal-3183	252	17	.	.	PUNCT
cjal-3183	253	1	part	part	NOUN
cjal-3183	253	2	iv	iv	NUM
cjal-3183	253	3	analyzes	analyze	VERB
cjal-3183	253	4	the	the	DET
cjal-3183	253	5	use	use	NOUN
cjal-3183	253	6	of	of	ADP
cjal-3183	253	7	law	law	NOUN
cjal-3183	253	8	between	between	ADP
cjal-3183	253	9	the	the	DET
cjal-3183	253	10	local	local	ADJ
cjal-3183	253	11	tax	tax	NOUN
cjal-3183	253	12	officials	official	NOUN
cjal-3183	253	13	and	and	CCONJ
cjal-3183	253	14	their	their	PRON
cjal-3183	253	15	administrative	administrative	ADJ
cjal-3183	253	16	superiors	superior	NOUN
cjal-3183	253	17	in	in	ADP
cjal-3183	253	18	beijing	beijing	PROPN
cjal-3183	253	19	.	.	PUNCT
cjal-3183	254	1	it	it	PRON
cjal-3183	254	2	discusses	discuss	VERB
cjal-3183	254	3	how	how	SCONJ
cjal-3183	254	4	the	the	DET
cjal-3183	254	5	local	local	ADJ
cjal-3183	254	6	tax	tax	NOUN
cjal-3183	254	7	officials	official	NOUN
cjal-3183	254	8	justified	justify	VERB
cjal-3183	254	9	their	their	PRON
cjal-3183	254	10	decision	decision	NOUN
cjal-3183	254	11	on	on	ADP
cjal-3183	254	12	the	the	DET
cjal-3183	254	13	basis	basis	NOUN
cjal-3183	254	14	of	of	ADP
cjal-3183	254	15	ex	ex	PRON
cjal-3183	254	16	ante	ante	NOUN
cjal-3183	254	17	rules	rule	NOUN
cjal-3183	254	18	and	and	CCONJ
cjal-3183	254	19	why	why	SCONJ
cjal-3183	254	20	and	and	CCONJ
cjal-3183	254	21	how	how	SCONJ
cjal-3183	254	22	they	they	PRON
cjal-3183	254	23	sought	seek	VERB
cjal-3183	254	24	expost	expost	NOUN
cjal-3183	254	25	approvals	approval	NOUN
cjal-3183	254	26	from	from	ADP
cjal-3183	254	27	their	their	PRON
cjal-3183	254	28	superiors	superior	NOUN
cjal-3183	254	29	.	.	PUNCT
cjal-3183	255	1	part	part	NOUN
cjal-3183	255	2	v	v	NOUN
cjal-3183	255	3	turns	turn	VERB
cjal-3183	255	4	to	to	ADP
cjal-3183	255	5	the	the	DET
cjal-3183	255	6	use	use	NOUN
cjal-3183	255	7	of	of	ADP
cjal-3183	255	8	law	law	NOUN
cjal-3183	255	9	with	with	ADP
cjal-3183	255	10	regard	regard	NOUN
cjal-3183	255	11	to	to	ADP
cjal-3183	255	12	the	the	DET
cjal-3183	255	13	taxpayer	taxpayer	NOUN
cjal-3183	255	14	.	.	PUNCT
cjal-3183	256	1	it	it	PRON
cjal-3183	256	2	explains	explain	VERB
cjal-3183	256	3	the	the	DET
cjal-3183	256	4	two	two	NUM
cjal-3183	256	5	ways	way	NOUN
cjal-3183	256	6	law	law	NOUN
cjal-3183	256	7	was	be	AUX
cjal-3183	256	8	used	use	VERB
cjal-3183	256	9	to	to	PART
cjal-3183	256	10	induce	induce	VERB
cjal-3183	256	11	the	the	DET
cjal-3183	256	12	taxpayer	taxpayer	NOUN
cjal-3183	256	13	's	's	PART
cjal-3183	256	14	compliance	compliance	NOUN
cjal-3183	256	15	:	:	PUNCT
cjal-3183	256	16	by	by	ADP
cjal-3183	256	17	appealing	appeal	VERB
cjal-3183	256	18	to	to	ADP
cjal-3183	256	19	its	its	PRON
cjal-3183	256	20	sense	sense	NOUN
cjal-3183	256	21	of	of	ADP
cjal-3183	256	22	shame	shame	NOUN
cjal-3183	256	23	through	through	ADP
cjal-3183	256	24	reliance	reliance	NOUN
cjal-3183	256	25	on	on	ADP
cjal-3183	256	26	publicly	publicly	ADV
cjal-3183	256	27	announced	announce	VERB
cjal-3183	256	28	ex	ex	PRON
cjal-3183	256	29	ante	ante	NOUN
cjal-3183	256	30	rules	rule	NOUN
cjal-3183	256	31	and	and	CCONJ
cjal-3183	256	32	by	by	ADP
cjal-3183	256	33	appealing	appeal	VERB
cjal-3183	256	34	to	to	ADP
cjal-3183	256	35	its	its	PRON
cjal-3183	256	36	self	self	NOUN
cjal-3183	256	37	-	-	PUNCT
cjal-3183	256	38	interest	interest	NOUN
cjal-3183	256	39	through	through	ADP
cjal-3183	256	40	pointing	point	VERB
cjal-3183	256	41	to	to	ADP
cjal-3183	256	42	the	the	DET
cjal-3183	256	43	administrative	administrative	ADJ
cjal-3183	256	44	superiors	superior	NOUN
cjal-3183	256	45	'	'	PART
cjal-3183	256	46	approval	approval	NOUN
cjal-3183	256	47	and	and	CCONJ
cjal-3183	256	48	showing	show	VERB
cjal-3183	256	49	the	the	DET
cjal-3183	256	50	coercive	coercive	ADJ
cjal-3183	256	51	aspect	aspect	NOUN
cjal-3183	256	52	of	of	ADP
cjal-3183	256	53	law	law	NOUN
cjal-3183	256	54	.	.	PUNCT
cjal-3183	257	1	part	part	NOUN
cjal-3183	257	2	vi	vi	PROPN
cjal-3183	257	3	looks	look	VERB
cjal-3183	257	4	into	into	ADP
cjal-3183	257	5	the	the	DET
cjal-3183	257	6	use	use	NOUN
cjal-3183	257	7	of	of	ADP
cjal-3183	257	8	law	law	NOUN
cjal-3183	257	9	with	with	ADP
cjal-3183	257	10	regard	regard	NOUN
cjal-3183	257	11	to	to	ADP
cjal-3183	257	12	the	the	DET
cjal-3183	257	13	public	public	NOUN
cjal-3183	257	14	through	through	ADP
cjal-3183	257	15	news	news	NOUN
cjal-3183	257	16	media	medium	NOUN
cjal-3183	257	17	.	.	PUNCT
cjal-3183	258	1	it	it	PRON
cjal-3183	258	2	traces	trace	VERB
cjal-3183	258	3	the	the	DET
cjal-3183	258	4	history	history	NOUN
cjal-3183	258	5	and	and	CCONJ
cjal-3183	258	6	implications	implication	NOUN
cjal-3183	258	7	of	of	ADP
cjal-3183	258	8	toushui	toushui	NOUN
cjal-3183	258	9	and	and	CCONJ
cjal-3183	258	10	kangshui	kangshui	NOUN
cjal-3183	258	11	to	to	PART
cjal-3183	258	12	demonstrate	demonstrate	VERB
cjal-3183	258	13	how	how	SCONJ
cjal-3183	258	14	the	the	DET
cjal-3183	258	15	two	two	NUM
cjal-3183	258	16	expressions	expression	NOUN
cjal-3183	258	17	were	be	AUX
cjal-3183	258	18	expected	expect	VERB
cjal-3183	258	19	to	to	PART
cjal-3183	258	20	enlist	enlist	VERB
cjal-3183	258	21	public	public	ADJ
cjal-3183	258	22	sympathy	sympathy	NOUN
cjal-3183	258	23	and	and	CCONJ
cjal-3183	258	24	support	support	NOUN
cjal-3183	258	25	.	.	PUNCT
cjal-3183	259	1	in	in	ADP
cjal-3183	259	2	conclusion	conclusion	NOUN
cjal-3183	259	3	,	,	PUNCT
cjal-3183	259	4	the	the	DET
cjal-3183	259	5	slogan	slogan	NOUN
cjal-3183	259	6	"	"	PUNCT
cjal-3183	259	7	administering	administer	VERB
cjal-3183	259	8	tax	tax	NOUN
cjal-3183	259	9	according	accord	VERB
cjal-3183	259	10	to	to	ADP
cjal-3183	259	11	law	law	NOUN
cjal-3183	259	12	"	"	PUNCT
cjal-3183	259	13	as	as	SCONJ
cjal-3183	259	14	applied	apply	VERB
cjal-3183	259	15	in	in	ADP
cjal-3183	259	16	baori	baori	NOUN
cjal-3183	259	17	reveals	reveal	VERB
cjal-3183	259	18	as	as	ADV
cjal-3183	259	19	much	much	ADJ
cjal-3183	259	20	about	about	ADP
cjal-3183	259	21	how	how	SCONJ
cjal-3183	259	22	an	an	DET
cjal-3183	259	23	administrative	administrative	ADJ
cjal-3183	259	24	case	case	NOUN
cjal-3183	259	25	is	be	AUX
cjal-3183	259	26	handled	handle	VERB
cjal-3183	259	27	as	as	ADP
cjal-3183	259	28	about	about	ADP
cjal-3183	259	29	what	what	PRON
cjal-3183	259	30	law	law	NOUN
cjal-3183	259	31	really	really	ADV
cjal-3183	259	32	means	mean	VERB
cjal-3183	259	33	to	to	ADP
cjal-3183	259	34	chinese	chinese	ADJ
cjal-3183	259	35	officials	official	NOUN
cjal-3183	259	36	.	.	PUNCT
cjal-3183	260	1	the	the	DET
cjal-3183	260	2	trilogy	trilogy	NOUN
cjal-3183	260	3	of	of	ADP
cjal-3183	260	4	the	the	DET
cjal-3183	260	5	use	use	NOUN
cjal-3183	260	6	of	of	ADP
cjal-3183	260	7	law	law	NOUN
cjal-3183	260	8	in	in	ADP
cjal-3183	260	9	baori	baori	NOUN
cjal-3183	260	10	brought	bring	VERB
cjal-3183	260	11	to	to	PART
cjal-3183	260	12	bear	bear	VERB
cjal-3183	260	13	basic	basic	ADJ
cjal-3183	260	14	features	feature	NOUN
cjal-3183	260	15	of	of	ADP
cjal-3183	260	16	legal	legal	ADJ
cjal-3183	260	17	concept	concept	NOUN
cjal-3183	260	18	and	and	CCONJ
cjal-3183	260	19	practice	practice	NOUN
cjal-3183	260	20	in	in	ADP
cjal-3183	260	21	china	china	PROPN
cjal-3183	260	22	.	.	PUNCT
cjal-3183	261	1	these	these	PRON
cjal-3183	261	2	include	include	VERB
cjal-3183	261	3	the	the	DET
cjal-3183	261	4	identity	identity	NOUN
cjal-3183	261	5	between	between	ADP
cjal-3183	261	6	law	law	NOUN
cjal-3183	261	7	and	and	CCONJ
cjal-3183	261	8	administrative	administrative	ADJ
cjal-3183	261	9	commands	command	NOUN
cjal-3183	261	10	,	,	PUNCT
cjal-3183	261	11	the	the	DET
cjal-3183	261	12	influence	influence	NOUN
cjal-3183	261	13	of	of	ADP
cjal-3183	261	14	moral	moral	ADJ
cjal-3183	261	15	and	and	CCONJ
cjal-3183	261	16	ideological	ideological	ADJ
cjal-3183	261	17	requirements	requirement	NOUN
cjal-3183	261	18	in	in	ADP
cjal-3183	261	19	law	law	NOUN
cjal-3183	261	20	implementation	implementation	NOUN
cjal-3183	261	21	,	,	PUNCT
cjal-3183	261	22	a	a	DET
cjal-3183	261	23	hierarchical	hierarchical	ADJ
cjal-3183	261	24	legal	legal	ADJ
cjal-3183	261	25	discourse	discourse	NOUN
cjal-3183	261	26	,	,	PUNCT
cjal-3183	261	27	the	the	DET
cjal-3183	261	28	dualism	dualism	NOUN
cjal-3183	261	29	between	between	ADP
cjal-3183	261	30	law	law	NOUN
cjal-3183	261	31	's	's	PART
cjal-3183	261	32	permanence	permanence	NOUN
cjal-3183	261	33	and	and	CCONJ
cjal-3183	261	34	flexibility	flexibility	NOUN
cjal-3183	261	35	,	,	PUNCT
cjal-3183	261	36	the	the	DET
cjal-3183	261	37	dual	dual	ADJ
cjal-3183	261	38	communication	communication	NOUN
cjal-3183	261	39	channels	channel	NOUN
cjal-3183	261	40	in	in	ADP
cjal-3183	261	41	law	law	NOUN
cjal-3183	261	42	,	,	PUNCT
cjal-3183	261	43	and	and	CCONJ
cjal-3183	261	44	the	the	DET
cjal-3183	261	45	different	different	ADJ
cjal-3183	261	46	forms	form	NOUN
cjal-3183	261	47	of	of	ADP
cjal-3183	261	48	law	law	NOUN
cjal-3183	261	49	for	for	ADP
cjal-3183	261	50	different	different	ADJ
cjal-3183	261	51	uses	use	NOUN
cjal-3183	261	52	.	.	PUNCT
cjal-3183	262	1	while	while	SCONJ
cjal-3183	262	2	some	some	PRON
cjal-3183	262	3	of	of	ADP
cjal-3183	262	4	these	these	DET
cjal-3183	262	5	work	work	NOUN
cjal-3183	262	6	to	to	PART
cjal-3183	262	7	constrain	constrain	VERB
cjal-3183	262	8	government	government	NOUN
cjal-3183	262	9	officials	official	NOUN
cjal-3183	262	10	,	,	PUNCT
cjal-3183	262	11	many	many	ADJ
cjal-3183	262	12	others	other	NOUN
cjal-3183	262	13	impede	impede	VERB
cjal-3183	262	14	or	or	CCONJ
cjal-3183	262	15	even	even	ADV
cjal-3183	262	16	prevent	prevent	VERB
cjal-3183	262	17	a	a	DET
cjal-3183	262	18	meaningful	meaningful	ADJ
cjal-3183	262	19	non	non	ADJ
cjal-3183	262	20	-	-	ADJ
cjal-3183	262	21	official	official	ADJ
cjal-3183	262	22	contribution	contribution	NOUN
cjal-3183	262	23	to	to	ADP
cjal-3183	262	24	law	law	NOUN
cjal-3183	262	25	making	making	NOUN
cjal-3183	262	26	and	and	CCONJ
cjal-3183	262	27	implementation	implementation	NOUN
cjal-3183	262	28	in	in	ADP
cjal-3183	262	29	china	china	PROPN
cjal-3183	262	30	.	.	PUNCT
cjal-3183	263	1	the	the	DET
cjal-3183	263	2	communist	communist	PROPN
cjal-3183	263	3	party	party	NOUN
cjal-3183	263	4	's	's	PART
cjal-3183	263	5	idea	idea	NOUN
cjal-3183	263	6	of	of	ADP
cjal-3183	263	7	the	the	DET
cjal-3183	263	8	rule	rule	NOUN
cjal-3183	263	9	of	of	ADP
cjal-3183	263	10	law	law	NOUN
cjal-3183	263	11	remains	remain	VERB
cjal-3183	263	12	characteristically	characteristically	ADV
cjal-3183	263	13	chinese	chinese	ADJ
cjal-3183	263	14	.	.	PUNCT
cjal-3183	264	1	on	on	ADP
cjal-3183	264	2	the	the	DET
cjal-3183	264	3	one	one	NUM
cjal-3183	264	4	hand	hand	NOUN
cjal-3183	264	5	,	,	PUNCT
cjal-3183	264	6	the	the	DET
cjal-3183	264	7	people	people	NOUN
cjal-3183	264	8	'	'	PART
cjal-3183	264	9	legitimate	legitimate	ADJ
cjal-3183	264	10	interests	interest	NOUN
cjal-3183	264	11	should	should	AUX
cjal-3183	264	12	be	be	AUX
cjal-3183	264	13	protected	protect	VERB
cjal-3183	264	14	and	and	CCONJ
cjal-3183	264	15	officials	official	NOUN
cjal-3183	264	16	'	'	PART
cjal-3183	264	17	decisions	decision	NOUN
cjal-3183	264	18	and	and	CCONJ
cjal-3183	264	19	action	action	NOUN
cjal-3183	264	20	must	must	AUX
cjal-3183	264	21	be	be	AUX
cjal-3183	264	22	under	under	ADP
cjal-3183	264	23	check	check	NOUN
cjal-3183	264	24	.	.	PUNCT
cjal-3183	265	1	on	on	ADP
cjal-3183	265	2	the	the	DET
cjal-3183	265	3	other	other	ADJ
cjal-3183	265	4	hand	hand	NOUN
cjal-3183	265	5	,	,	PUNCT
cjal-3183	265	6	the	the	DET
cjal-3183	265	7	country	country	NOUN
cjal-3183	265	8	's	's	PART
cjal-3183	265	9	political	political	ADJ
cjal-3183	265	10	and	and	CCONJ
cjal-3183	265	11	administrative	administrative	ADJ
cjal-3183	265	12	leadership	leadership	NOUN
cjal-3183	265	13	has	have	VERB
cjal-3183	265	14	the	the	DET
cjal-3183	265	15	power	power	NOUN
cjal-3183	265	16	to	to	PART
cjal-3183	265	17	decide	decide	VERB
cjal-3183	265	18	who	who	PRON
cjal-3183	265	19	has	have	VERB
cjal-3183	265	20	a	a	DET
cjal-3183	265	21	legitimate	legitimate	ADJ
cjal-3183	265	22	right	right	NOUN
cjal-3183	265	23	to	to	ADP
cjal-3183	265	24	an	an	DET
cjal-3183	265	25	interest	interest	NOUN
cjal-3183	265	26	and	and	CCONJ
cjal-3183	265	27	how	how	SCONJ
cjal-3183	265	28	official	official	ADJ
cjal-3183	265	29	conduct	conduct	NOUN
cjal-3183	265	30	should	should	AUX
cjal-3183	265	31	be	be	AUX
cjal-3183	265	32	checked	check	VERB
cjal-3183	265	33	.	.	PUNCT
cjal-3183	266	1	1998	1998	NUM
cjal-3183	266	2	]	]	PUNCT
cjal-3183	266	3	columbia	columbia	PROPN
cjal-3183	266	4	journal	journal	PROPN
cjal-3183	266	5	of	of	ADP
cjal-3183	266	6	asian	asian	PROPN
cjal-3183	266	7	law	law	PROPN
cjal-3183	266	8	ii	ii	PROPN
cjal-3183	266	9	.	.	PUNCT
cjal-3183	267	1	the	the	DET
cjal-3183	267	2	ba	ba	PROPN
cjal-3183	267	3	ori	ori	PROPN
cjal-3183	267	4	golf	golf	NOUN
cjal-3183	267	5	club	club	NOUN
cjal-3183	267	6	tax	tax	NOUN
cjal-3183	267	7	case	case	NOUN
cjal-3183	267	8	the	the	DET
cjal-3183	267	9	baori	baori	NOUN
cjal-3183	267	10	golf	golf	NOUN
cjal-3183	267	11	club	club	NOUN
cjal-3183	267	12	was	be	AUX
cjal-3183	267	13	set	set	VERB
cjal-3183	267	14	up	up	ADP
cjal-3183	267	15	as	as	ADP
cjal-3183	267	16	a	a	DET
cjal-3183	267	17	chinese	chinese	ADJ
cjal-3183	267	18	-	-	PUNCT
cjal-3183	267	19	foreign	foreign	ADJ
cjal-3183	267	20	co	co	ADJ
cjal-3183	267	21	-	-	ADJ
cjal-3183	267	22	operative	operative	ADJ
cjal-3183	267	23	joint	joint	ADJ
cjal-3183	267	24	venture	venture	NOUN
cjal-3183	267	25	enterprise	enterprise	NOUN
cjal-3183	267	26	in	in	ADP
cjal-3183	267	27	august	august	PROPN
cjal-3183	267	28	1987.28	1987.28	NUM
cjal-3183	267	29	its	its	PRON
cjal-3183	267	30	registered	register	VERB
cjal-3183	267	31	scope	scope	NOUN
cjal-3183	267	32	of	of	ADP
cjal-3183	267	33	business	business	NOUN
cjal-3183	267	34	29	29	NUM
cjal-3183	267	35	was	be	AUX
cjal-3183	267	36	to	to	PART
cjal-3183	267	37	build	build	VERB
cjal-3183	267	38	and	and	CCONJ
cjal-3183	267	39	operate	operate	VERB
cjal-3183	267	40	a	a	DET
cjal-3183	267	41	golf	golf	NOUN
cjal-3183	267	42	course	course	NOUN
cjal-3183	267	43	with	with	ADP
cjal-3183	267	44	a	a	DET
cjal-3183	267	45	restaurant	restaurant	NOUN
cjal-3183	267	46	,	,	PUNCT
cjal-3183	267	47	hotel	hotel	NOUN
cjal-3183	267	48	and	and	CCONJ
cjal-3183	267	49	other	other	ADJ
cjal-3183	267	50	auxiliary	auxiliary	ADJ
cjal-3183	267	51	facilities	facility	NOUN
cjal-3183	267	52	.	.	PUNCT
cjal-3183	268	1	30	30	NUM
cjal-3183	269	1	according	accord	VERB
cjal-3183	269	2	to	to	ADP
cjal-3183	269	3	the	the	DET
cjal-3183	269	4	jv	jv	PROPN
cjal-3183	269	5	contract	contract	NOUN
cjal-3183	269	6	,	,	PUNCT
cjal-3183	269	7	the	the	DET
cjal-3183	269	8	chinese	chinese	ADJ
cjal-3183	269	9	side	side	NOUN
cjal-3183	269	10	would	would	AUX
cjal-3183	269	11	contribute	contribute	VERB
cjal-3183	269	12	200,000	200,000	NUM
cjal-3183	269	13	square	square	ADJ
cjal-3183	269	14	meters	meter	NOUN
cjal-3183	269	15	land	land	NOUN
cjal-3183	269	16	whereas	whereas	SCONJ
cjal-3183	269	17	the	the	DET
cjal-3183	269	18	japanese	japanese	ADJ
cjal-3183	269	19	counterpart	counterpart	NOUN
cjal-3183	269	20	would	would	AUX
cjal-3183	269	21	invest	invest	VERB
cjal-3183	269	22	10	10	NUM
cjal-3183	269	23	million	million	NUM
cjal-3183	269	24	u.s	u.s	PROPN
cjal-3183	269	25	.	.	PROPN
cjal-3183	269	26	dollars	dollar	NOUN
cjal-3183	269	27	,	,	PUNCT
cjal-3183	269	28	with	with	SCONJ
cjal-3183	269	29	the	the	DET
cjal-3183	269	30	net	net	ADJ
cjal-3183	269	31	profit	profit	NOUN
cjal-3183	269	32	to	to	PART
cjal-3183	269	33	be	be	AUX
cjal-3183	269	34	split	split	VERB
cjal-3183	269	35	fiftyfifty	fiftyfifty	ADJ
cjal-3183	269	36	between	between	ADP
cjal-3183	269	37	the	the	DET
cjal-3183	269	38	partners.3	partners.3	PROPN
cjal-3183	269	39	'	'	PUNCT
cjal-3183	269	40	the	the	DET
cjal-3183	269	41	chinese	chinese	ADJ
cjal-3183	269	42	partner	partner	NOUN
cjal-3183	269	43	took	take	VERB
cjal-3183	269	44	the	the	DET
cjal-3183	269	45	chairmanship	chairmanship	NOUN
cjal-3183	269	46	of	of	ADP
cjal-3183	269	47	the	the	DET
cjal-3183	269	48	board	board	NOUN
cjal-3183	269	49	of	of	ADP
cjal-3183	269	50	directors	director	NOUN
cjal-3183	269	51	while	while	SCONJ
cjal-3183	269	52	the	the	DET
cjal-3183	269	53	daily	daily	ADJ
cjal-3183	269	54	operation	operation	NOUN
cjal-3183	269	55	was	be	AUX
cjal-3183	269	56	entrusted	entrust	VERB
cjal-3183	269	57	to	to	ADP
cjal-3183	269	58	japanese	japanese	PROPN
cjal-3183	269	59	management.32	management.32	PROPN
cjal-3183	269	60	the	the	DET
cjal-3183	269	61	term	term	NOUN
cjal-3183	269	62	of	of	ADP
cjal-3183	269	63	the	the	DET
cjal-3183	269	64	jv	jv	NOUN
cjal-3183	269	65	was	be	AUX
cjal-3183	269	66	for	for	ADP
cjal-3183	269	67	twenty	twenty	NUM
cjal-3183	269	68	years	year	NOUN
cjal-3183	269	69	and	and	CCONJ
cjal-3183	269	70	upon	upon	SCONJ
cjal-3183	269	71	expiration	expiration	NOUN
cjal-3183	269	72	the	the	DET
cjal-3183	269	73	chinese	chinese	ADJ
cjal-3183	269	74	side	side	NOUN
cjal-3183	269	75	would	would	AUX
cjal-3183	269	76	take	take	VERB
cjal-3183	269	77	over	over	ADP
cjal-3183	269	78	the	the	DET
cjal-3183	269	79	entire	entire	ADJ
cjal-3183	269	80	business	business	NOUN
cjal-3183	269	81	.	.	PUNCT
cjal-3183	270	1	33	33	NUM
cjal-3183	270	2	thejoint	thejoint	NOUN
cjal-3183	270	3	venture	venture	NOUN
cjal-3183	270	4	partners	partner	NOUN
cjal-3183	270	5	agreed	agree	VERB
cjal-3183	270	6	to	to	PART
cjal-3183	270	7	authorize	authorize	VERB
cjal-3183	270	8	the	the	DET
cjal-3183	270	9	japanese	japanese	ADJ
cjal-3183	270	10	side	side	NOUN
cjal-3183	270	11	to	to	ADP
cjal-3183	270	12	recruit	recruit	NOUN
cjal-3183	270	13	club	club	NOUN
cjal-3183	270	14	members	member	NOUN
cjal-3183	270	15	from	from	ADP
cjal-3183	270	16	abroad	abroad	ADV
cjal-3183	270	17	and	and	CCONJ
cjal-3183	270	18	retain	retain	VERB
cjal-3183	270	19	all	all	DET
cjal-3183	270	20	overseas	overseas	ADJ
cjal-3183	270	21	membership	membership	NOUN
cjal-3183	270	22	fees	fee	NOUN
cjal-3183	270	23	for	for	ADP
cjal-3183	270	24	its	its	PRON
cjal-3183	270	25	own	own	ADJ
cjal-3183	270	26	account.34	account.34	NOUN
cjal-3183	270	27	between	between	ADP
cjal-3183	270	28	february	february	PROPN
cjal-3183	270	29	1988	1988	NUM
cjal-3183	270	30	and	and	CCONJ
cjal-3183	270	31	april	april	PROPN
cjal-3183	270	32	1996	1996	NUM
cjal-3183	270	33	,	,	PUNCT
cjal-3183	270	34	according	accord	VERB
cjal-3183	270	35	to	to	ADP
cjal-3183	270	36	the	the	DET
cjal-3183	270	37	28	28	NUM
cjal-3183	270	38	.	.	PUNCT
cjal-3183	271	1	a	a	DET
cjal-3183	271	2	chinese	chinese	ADJ
cjal-3183	271	3	-	-	PUNCT
cjal-3183	271	4	foreign	foreign	ADJ
cjal-3183	271	5	co	co	ADJ
cjal-3183	271	6	-	-	ADJ
cjal-3183	271	7	operative	operative	ADJ
cjal-3183	271	8	joint	joint	ADJ
cjal-3183	271	9	venture	venture	NOUN
cjal-3183	271	10	,	,	PUNCT
cjal-3183	271	11	also	also	ADV
cjal-3183	271	12	known	know	VERB
cjal-3183	271	13	as	as	ADP
cjal-3183	271	14	contractual	contractual	ADJ
cjal-3183	271	15	joint	joint	ADJ
cjal-3183	271	16	venture	venture	NOUN
cjal-3183	271	17	or	or	CCONJ
cjal-3183	271	18	"	"	PUNCT
cjal-3183	271	19	cjv	cjv	NOUN
cjal-3183	271	20	"	"	PUNCT
cjal-3183	271	21	is	be	AUX
cjal-3183	271	22	one	one	NUM
cjal-3183	271	23	of	of	ADP
cjal-3183	271	24	the	the	DET
cjal-3183	271	25	forms	form	NOUN
cjal-3183	271	26	of	of	ADP
cjal-3183	271	27	foreign	foreign	ADJ
cjal-3183	271	28	direct	direct	ADJ
cjal-3183	271	29	investment	investment	NOUN
cjal-3183	271	30	permitted	permit	VERB
cjal-3183	271	31	under	under	ADP
cjal-3183	271	32	chinese	chinese	ADJ
cjal-3183	271	33	law	law	NOUN
cjal-3183	271	34	.	.	PUNCT
cjal-3183	272	1	when	when	SCONJ
cjal-3183	272	2	forming	form	VERB
cjal-3183	272	3	a	a	DET
cjal-3183	272	4	cjv	cjv	NOUN
cjal-3183	272	5	,	,	PUNCT
cjal-3183	272	6	the	the	DET
cjal-3183	272	7	chinese	chinese	ADJ
cjal-3183	272	8	and	and	CCONJ
cjal-3183	272	9	foreign	foreign	ADJ
cjal-3183	272	10	partners	partner	NOUN
cjal-3183	272	11	can	can	AUX
cjal-3183	272	12	set	set	VERB
cjal-3183	272	13	up	up	ADP
cjal-3183	272	14	their	their	PRON
cjal-3183	272	15	own	own	ADJ
cjal-3183	272	16	schemes	scheme	NOUN
cjal-3183	272	17	as	as	ADP
cjal-3183	272	18	to	to	ADP
cjal-3183	272	19	matters	matter	NOUN
cjal-3183	272	20	such	such	ADJ
cjal-3183	272	21	as	as	ADP
cjal-3183	272	22	capital	capital	NOUN
cjal-3183	272	23	contribution	contribution	NOUN
cjal-3183	272	24	and	and	CCONJ
cjal-3183	272	25	profit	profit	NOUN
cjal-3183	272	26	distribution	distribution	NOUN
cjal-3183	272	27	.	.	PUNCT
cjal-3183	273	1	it	it	PRON
cjal-3183	273	2	can	can	AUX
cjal-3183	273	3	be	be	AUX
cjal-3183	273	4	much	much	ADV
cjal-3183	273	5	more	more	ADV
cjal-3183	273	6	flexible	flexible	ADJ
cjal-3183	273	7	than	than	ADP
cjal-3183	273	8	an	an	DET
cjal-3183	273	9	equityjoint	equityjoint	NOUN
cjal-3183	273	10	venture	venture	NOUN
cjal-3183	273	11	where	where	SCONJ
cjal-3183	273	12	the	the	DET
cjal-3183	273	13	chinese	chinese	ADJ
cjal-3183	273	14	and	and	CCONJ
cjal-3183	273	15	foreign	foreign	ADJ
cjal-3183	273	16	parties	party	NOUN
cjal-3183	273	17	contribute	contribute	VERB
cjal-3183	273	18	capital	capital	NOUN
cjal-3183	273	19	and	and	CCONJ
cjal-3183	273	20	receive	receive	VERB
cjal-3183	273	21	an	an	DET
cjal-3183	273	22	equity	equity	NOUN
cjal-3183	273	23	interest	interest	NOUN
cjal-3183	273	24	proportionate	proportionate	ADJ
cjal-3183	273	25	to	to	ADP
cjal-3183	273	26	the	the	DET
cjal-3183	273	27	size	size	NOUN
cjal-3183	273	28	of	of	ADP
cjal-3183	273	29	their	their	PRON
cjal-3183	273	30	respective	respective	ADJ
cjal-3183	273	31	investment	investment	NOUN
cjal-3183	273	32	.	.	PUNCT
cjal-3183	274	1	unlike	unlike	ADP
cjal-3183	274	2	an	an	DET
cjal-3183	274	3	equity	equity	NOUN
cjal-3183	274	4	joint	joint	ADJ
cjal-3183	274	5	venture	venture	NOUN
cjal-3183	274	6	which	which	PRON
cjal-3183	274	7	must	must	AUX
cjal-3183	274	8	be	be	AUX
cjal-3183	274	9	a	a	DET
cjal-3183	274	10	limited	limited	ADJ
cjal-3183	274	11	liability	liability	NOUN
cjal-3183	274	12	company	company	NOUN
cjal-3183	274	13	,	,	PUNCT
cjal-3183	274	14	a	a	DET
cjal-3183	274	15	cjv	cjv	NOUN
cjal-3183	274	16	may	may	AUX
cjal-3183	274	17	register	register	VERB
cjal-3183	274	18	as	as	ADP
cjal-3183	274	19	a	a	DET
cjal-3183	274	20	limited	limited	ADJ
cjal-3183	274	21	liability	liability	NOUN
cjal-3183	274	22	company	company	NOUN
cjal-3183	274	23	or	or	CCONJ
cjal-3183	274	24	as	as	ADP
cjal-3183	274	25	an	an	DET
cjal-3183	274	26	ad	ad	X
cjal-3183	274	27	hoc	hoc	X
cjal-3183	274	28	contractual	contractual	ADJ
cjal-3183	274	29	arrangement	arrangement	NOUN
cjal-3183	274	30	between	between	ADP
cjal-3183	274	31	the	the	DET
cjal-3183	274	32	parties	party	NOUN
cjal-3183	274	33	.	.	PUNCT
cjal-3183	275	1	for	for	SCONJ
cjal-3183	275	2	discussions	discussion	NOUN
cjal-3183	275	3	of	of	ADP
cjal-3183	275	4	various	various	ADJ
cjal-3183	275	5	forms	form	NOUN
cjal-3183	275	6	of	of	ADP
cjal-3183	275	7	foreign	foreign	ADJ
cjal-3183	275	8	direct	direct	ADJ
cjal-3183	275	9	investment	investment	NOUN
cjal-3183	275	10	in	in	ADP
cjal-3183	275	11	china	china	PROPN
cjal-3183	275	12	,	,	PUNCT
cjal-3183	275	13	see	see	VERB
cjal-3183	275	14	,	,	PUNCT
cjal-3183	275	15	e.g.	e.g.	ADV
cjal-3183	275	16	,	,	PUNCT
cjal-3183	275	17	jerome	jerome	PROPN
cjal-3183	275	18	alan	alan	PROPN
cjal-3183	275	19	cohen	cohen	PROPN
cjal-3183	275	20	&	&	CCONJ
cjal-3183	275	21	stuart	stuart	PROPN
cjal-3183	275	22	valentine	valentine	PROPN
cjal-3183	275	23	,	,	PUNCT
cjal-3183	275	24	foreign	foreign	ADJ
cjal-3183	275	25	direct	direct	ADJ
cjal-3183	275	26	investment	investment	NOUN
cjal-3183	275	27	in	in	ADP
cjal-3183	275	28	the	the	DET
cjal-3183	275	29	people	people	NOUN
cjal-3183	275	30	's	's	PART
cjal-3183	275	31	republic	republic	NOUN
cjal-3183	275	32	of	of	ADP
cjal-3183	275	33	china	china	PROPN
cjal-3183	275	34	:	:	PUNCT
cjal-3183	275	35	progress	progress	NOUN
cjal-3183	275	36	,	,	PUNCT
cjal-3183	275	37	problems	problem	NOUN
cjal-3183	275	38	and	and	CCONJ
cjal-3183	275	39	proposals	proposal	NOUN
cjal-3183	275	40	,	,	PUNCT
cjal-3183	275	41	i	i	PRON
cjal-3183	275	42	j.	j.	PROPN
cjal-3183	275	43	chinese	chinese	PROPN
cjal-3183	275	44	l.	l.	PROPN
cjal-3183	275	45	,	,	PUNCT
cjal-3183	275	46	161	161	NUM
cjal-3183	275	47	,	,	PUNCT
cjal-3183	275	48	179	179	NUM
cjal-3183	275	49	-	-	SYM
cjal-3183	275	50	81	81	NUM
cjal-3183	275	51	(	(	PUNCT
cjal-3183	275	52	1987	1987	NUM
cjal-3183	275	53	)	)	PUNCT
cjal-3183	275	54	;	;	PUNCT
cjal-3183	275	55	michael	michael	PROPN
cjal-3183	275	56	j.	j.	PROPN
cjal-3183	275	57	moser	moser	PROPN
cjal-3183	275	58	,	,	PUNCT
cjal-3183	275	59	foreign	foreign	ADJ
cjal-3183	275	60	investment	investment	NOUN
cjal-3183	275	61	in	in	ADP
cjal-3183	275	62	china	china	PROPN
cjal-3183	275	63	:	:	PUNCT
cjal-3183	275	64	the	the	DET
cjal-3183	275	65	legal	legal	ADJ
cjal-3183	275	66	framework	framework	NOUN
cjal-3183	275	67	,	,	PUNCT
cjal-3183	275	68	in	in	ADP
cjal-3183	275	69	foreign	foreign	ADJ
cjal-3183	275	70	trade	trade	NOUN
cjal-3183	275	71	,	,	PUNCT
cjal-3183	275	72	investment	investment	NOUN
cjal-3183	275	73	,	,	PUNCT
cjal-3183	275	74	and	and	CCONJ
cjal-3183	275	75	the	the	DET
cjal-3183	275	76	law	law	NOUN
cjal-3183	275	77	in	in	ADP
cjal-3183	275	78	the	the	DET
cjal-3183	275	79	people	people	NOUN
cjal-3183	275	80	's	's	PART
cjal-3183	275	81	republic	republic	NOUN
cjal-3183	275	82	of	of	ADP
cjal-3183	275	83	china	china	PROPN
cjal-3183	275	84	90	90	NUM
cjal-3183	275	85	,	,	PUNCT
cjal-3183	275	86	100	100	NUM
cjal-3183	275	87	-	-	SYM
cjal-3183	275	88	130	130	NUM
cjal-3183	275	89	(	(	PUNCT
cjal-3183	275	90	michael	michael	PROPN
cjal-3183	275	91	j.	j.	PROPN
cjal-3183	275	92	moser	moser	PROPN
cjal-3183	275	93	ed	ed	PROPN
cjal-3183	275	94	.	.	PROPN
cjal-3183	275	95	,	,	PUNCT
cjal-3183	275	96	1987	1987	NUM
cjal-3183	275	97	)	)	PUNCT
cjal-3183	275	98	.	.	PUNCT
cjal-3183	276	1	29	29	NUM
cjal-3183	276	2	.	.	PUNCT
cjal-3183	277	1	under	under	ADP
cjal-3183	277	2	chinese	chinese	ADJ
cjal-3183	277	3	law	law	NOUN
cjal-3183	277	4	,	,	PUNCT
cjal-3183	277	5	any	any	DET
cjal-3183	277	6	business	business	NOUN
cjal-3183	277	7	,	,	PUNCT
cjal-3183	277	8	whether	whether	SCONJ
cjal-3183	277	9	domestically	domestically	ADV
cjal-3183	277	10	or	or	CCONJ
cjal-3183	277	11	foreign	foreign	ADJ
cjal-3183	277	12	funded	fund	VERB
cjal-3183	277	13	,	,	PUNCT
cjal-3183	277	14	must	must	AUX
cjal-3183	277	15	have	have	VERB
cjal-3183	277	16	an	an	DET
cjal-3183	277	17	identified	identify	VERB
cjal-3183	277	18	scope	scope	NOUN
cjal-3183	277	19	of	of	ADP
cjal-3183	277	20	business	business	NOUN
cjal-3183	277	21	to	to	PART
cjal-3183	277	22	be	be	AUX
cjal-3183	277	23	registered	register	VERB
cjal-3183	277	24	with	with	ADP
cjal-3183	277	25	and	and	CCONJ
cjal-3183	277	26	approved	approve	VERB
cjal-3183	277	27	by	by	ADP
cjal-3183	277	28	the	the	DET
cjal-3183	277	29	appropriate	appropriate	ADJ
cjal-3183	277	30	authorities	authority	NOUN
cjal-3183	277	31	;	;	PUNCT
cjal-3183	277	32	and	and	CCONJ
cjal-3183	277	33	the	the	DET
cjal-3183	277	34	operation	operation	NOUN
cjal-3183	277	35	ofthe	ofthe	NOUN
cjal-3183	277	36	business	business	NOUN
cjal-3183	277	37	will	will	AUX
cjal-3183	277	38	be	be	AUX
cjal-3183	277	39	bound	bind	VERB
cjal-3183	277	40	thereby	thereby	ADV
cjal-3183	277	41	.	.	PUNCT
cjal-3183	278	1	for	for	ADP
cjal-3183	278	2	a	a	DET
cjal-3183	278	3	short	short	ADJ
cjal-3183	278	4	discussion	discussion	NOUN
cjal-3183	278	5	of	of	ADP
cjal-3183	278	6	chinese	chinese	ADJ
cjal-3183	278	7	administrative	administrative	ADJ
cjal-3183	278	8	regulations	regulation	NOUN
cjal-3183	278	9	on	on	ADP
cjal-3183	278	10	foreign	foreign	ADJ
cjal-3183	278	11	investment	investment	NOUN
cjal-3183	278	12	on	on	ADP
cjal-3183	278	13	this	this	PRON
cjal-3183	278	14	and	and	CCONJ
cjal-3183	278	15	other	other	ADJ
cjal-3183	278	16	matters	matter	NOUN
cjal-3183	278	17	,	,	PUNCT
cjal-3183	278	18	see	see	VERB
cjal-3183	278	19	shirley	shirley	PROPN
cjal-3183	278	20	j.	j.	PROPN
cjal-3183	278	21	archer	archer	PROPN
cjal-3183	278	22	,	,	PUNCT
cjal-3183	278	23	the	the	DET
cjal-3183	278	24	role	role	NOUN
cjal-3183	278	25	of	of	ADP
cjal-3183	278	26	administrative	administrative	ADJ
cjal-3183	278	27	agencies	agency	NOUN
cjal-3183	278	28	on	on	ADP
cjal-3183	278	29	regulating	regulate	VERB
cjal-3183	278	30	joint	joint	ADJ
cjal-3183	278	31	ventures	venture	NOUN
cjal-3183	278	32	in	in	ADP
cjal-3183	278	33	china	china	PROPN
cjal-3183	278	34	,	,	PUNCT
cjal-3183	278	35	21	21	NUM
cjal-3183	278	36	stan	stan	PROPN
cjal-3183	278	37	.	.	PUNCT
cjal-3183	279	1	j.	j.	PROPN
cjal-3183	279	2	in'fl	in'fl	PROPN
cjal-3183	279	3	l.	l.	PROPN
cjal-3183	279	4	,	,	PUNCT
cjal-3183	279	5	195	195	NUM
cjal-3183	279	6	(	(	PUNCT
cjal-3183	279	7	1985	1985	NUM
cjal-3183	279	8	)	)	PUNCT
cjal-3183	279	9	.	.	PUNCT
cjal-3183	280	1	30	30	NUM
cjal-3183	280	2	.	.	PUNCT
cjal-3183	280	3	announcement	announcement	NOUN
cjal-3183	280	4	on	on	ADP
cjal-3183	280	5	baori	baori	PROPN
cjal-3183	280	6	,	,	PUNCT
cjal-3183	280	7	supra	supra	PROPN
cjal-3183	280	8	note	note	NOUN
cjal-3183	280	9	3	3	NUM
cjal-3183	280	10	,	,	PUNCT
cjal-3183	280	11	at	at	ADP
cjal-3183	280	12	4	4	NUM
cjal-3183	280	13	.	.	PUNCT
cjal-3183	280	14	31	31	NUM
cjal-3183	280	15	.	.	PUNCT
cjal-3183	281	1	i	i	PRON
cjal-3183	281	2	d.	d.	PROPN
cjal-3183	281	3	in	in	ADP
cjal-3183	281	4	case	case	NOUN
cjal-3183	281	5	the	the	DET
cjal-3183	281	6	annual	annual	ADJ
cjal-3183	281	7	profit	profit	NOUN
cjal-3183	281	8	failed	fail	VERB
cjal-3183	281	9	to	to	PART
cjal-3183	281	10	reach	reach	VERB
cjal-3183	281	11	two	two	NUM
cjal-3183	281	12	million	million	NUM
cjal-3183	281	13	u.s	u.s	PROPN
cjal-3183	281	14	.	.	PROPN
cjal-3183	281	15	dollars	dollar	NOUN
cjal-3183	281	16	,	,	PUNCT
cjal-3183	281	17	the	the	DET
cjal-3183	281	18	foreign	foreign	ADJ
cjal-3183	281	19	partner	partner	NOUN
cjal-3183	281	20	would	would	AUX
cjal-3183	281	21	guarantee	guarantee	VERB
cjal-3183	281	22	the	the	DET
cjal-3183	281	23	chinese	chinese	ADJ
cjal-3183	281	24	side	side	NOUN
cjal-3183	281	25	one	one	NUM
cjal-3183	281	26	million	million	NUM
cjal-3183	281	27	usd	usd	NOUN
cjal-3183	281	28	profit	profit	NOUN
cjal-3183	281	29	.	.	PUNCT
cjal-3183	282	1	32	32	NUM
cjal-3183	282	2	.	.	PUNCT
cjal-3183	283	1	i	i	PRON
cjal-3183	283	2	d.	d.	PROPN
cjal-3183	283	3	under	under	ADP
cjal-3183	283	4	chinese	chinese	ADJ
cjal-3183	283	5	joint	joint	ADJ
cjal-3183	283	6	venture	venture	NOUN
cjal-3183	283	7	law	law	NOUN
cjal-3183	283	8	,	,	PUNCT
cjal-3183	283	9	the	the	DET
cjal-3183	283	10	board	board	NOUN
cjal-3183	283	11	of	of	ADP
cjal-3183	283	12	directors	director	NOUN
cjal-3183	283	13	"	"	PUNCT
cjal-3183	283	14	decides	decide	VERB
cjal-3183	283	15	on	on	ADP
cjal-3183	283	16	the	the	DET
cjal-3183	283	17	major	major	ADJ
cjal-3183	283	18	issues	issue	NOUN
cjal-3183	283	19	concerning	concern	VERB
cjal-3183	283	20	the	the	DET
cjal-3183	283	21	venture	venture	NOUN
cjal-3183	283	22	"	"	PUNCT
cjal-3183	283	23	,	,	PUNCT
cjal-3183	283	24	whereas	whereas	SCONJ
cjal-3183	283	25	the	the	DET
cjal-3183	283	26	general	general	ADJ
cjal-3183	283	27	manager	manager	NOUN
cjal-3183	283	28	"	"	PUNCT
cjal-3183	283	29	takes	take	VERB
cjal-3183	283	30	charge	charge	NOUN
cjal-3183	283	31	of	of	ADP
cjal-3183	283	32	the	the	DET
cjal-3183	283	33	daily	daily	ADJ
cjal-3183	283	34	operation	operation	NOUN
cjal-3183	283	35	and	and	CCONJ
cjal-3183	283	36	management	management	NOUN
cjal-3183	283	37	of	of	ADP
cjal-3183	283	38	the	the	DET
cjal-3183	283	39	contractual	contractual	ADJ
cjal-3183	283	40	joint	joint	ADJ
cjal-3183	283	41	venture	venture	NOUN
cjal-3183	283	42	"	"	PUNCT
cjal-3183	283	43	.	.	PUNCT
cjal-3183	284	1	zhonghua	zhonghua	PROPN
cjal-3183	284	2	renmin	renmin	PROPN
cjal-3183	284	3	gongheguo	gongheguo	PROPN
cjal-3183	284	4	zhongwai	zhongwai	PROPN
cjal-3183	284	5	hezuo	hezuo	PROPN
cjal-3183	284	6	jingying	jingying	PROPN
cjal-3183	284	7	qiye	qiye	PROPN
cjal-3183	284	8	fa	fa	X
cjal-3183	285	1	[	[	X
cjal-3183	285	2	law	law	NOUN
cjal-3183	285	3	of	of	ADP
cjal-3183	285	4	the	the	DET
cjal-3183	285	5	people	people	NOUN
cjal-3183	285	6	's	's	PART
cjal-3183	285	7	republic	republic	NOUN
cjal-3183	285	8	of	of	ADP
cjal-3183	285	9	china	china	PROPN
cjal-3183	285	10	on	on	ADP
cjal-3183	285	11	chinese	chinese	ADJ
cjal-3183	285	12	-	-	PUNCT
cjal-3183	285	13	foreign	foreign	ADJ
cjal-3183	285	14	contractual	contractual	ADJ
cjal-3183	285	15	joint	joint	ADJ
cjal-3183	285	16	ventures	venture	NOUN
cjal-3183	285	17	]	]	PUNCT
cjal-3183	285	18	,	,	PUNCT
cjal-3183	285	19	art	art	NOUN
cjal-3183	285	20	.	.	PUNCT
cjal-3183	286	1	12	12	NUM
cjal-3183	286	2	(	(	PUNCT
cjal-3183	286	3	adopted	adopt	VERB
cjal-3183	286	4	on	on	ADP
cjal-3183	286	5	april	april	PROPN
cjal-3183	286	6	13	13	NUM
cjal-3183	286	7	,	,	PUNCT
cjal-3183	286	8	1988	1988	NUM
cjal-3183	286	9	)	)	PUNCT
cjal-3183	286	10	,	,	PUNCT
cjal-3183	286	11	1988	1988	NUM
cjal-3183	286	12	fagui	fagui	VERB
cjal-3183	286	13	huibian	huibian	ADJ
cjal-3183	286	14	429	429	NUM
cjal-3183	286	15	,	,	PUNCT
cjal-3183	286	16	431	431	NUM
cjal-3183	286	17	.	.	PUNCT
cjal-3183	287	1	33	33	NUM
cjal-3183	287	2	.	.	PUNCT
cjal-3183	287	3	announcement	announcement	NOUN
cjal-3183	287	4	on	on	ADP
cjal-3183	287	5	baori	baori	PROPN
cjal-3183	287	6	,	,	PUNCT
cjal-3183	287	7	supra	supra	PROPN
cjal-3183	287	8	note	note	NOUN
cjal-3183	287	9	3	3	NUM
cjal-3183	287	10	,	,	PUNCT
cjal-3183	287	11	at	at	ADP
cjal-3183	287	12	4	4	NUM
cjal-3183	287	13	.	.	NOUN
cjal-3183	287	14	34	34	NUM
cjal-3183	287	15	.	.	PUNCT
cjal-3183	288	1	a	a	DET
cjal-3183	288	2	1990	1990	NUM
cjal-3183	288	3	resolution	resolution	NOUN
cjal-3183	288	4	by	by	ADP
cjal-3183	288	5	the	the	DET
cjal-3183	288	6	board	board	NOUN
cjal-3183	288	7	of	of	ADP
cjal-3183	288	8	directors	director	NOUN
cjal-3183	288	9	stated	state	VERB
cjal-3183	288	10	that	that	SCONJ
cjal-3183	288	11	the	the	DET
cjal-3183	288	12	chinese	chinese	ADJ
cjal-3183	288	13	partner	partner	NOUN
cjal-3183	288	14	would	would	AUX
cjal-3183	288	15	play	play	VERB
cjal-3183	288	16	no	no	DET
cjal-3183	288	17	role	role	NOUN
cjal-3183	288	18	in	in	ADP
cjal-3183	288	19	membership	membership	NOUN
cjal-3183	288	20	recruiting	recruiting	NOUN
cjal-3183	288	21	,	,	PUNCT
cjal-3183	288	22	bear	bear	VERB
cjal-3183	288	23	no	no	DET
cjal-3183	288	24	expenses	expense	NOUN
cjal-3183	288	25	and	and	CCONJ
cjal-3183	288	26	therefore	therefore	ADV
cjal-3183	288	27	claim	claim	VERB
cjal-3183	288	28	no	no	DET
cjal-3183	288	29	revenue	revenue	NOUN
cjal-3183	288	30	from	from	ADP
cjal-3183	288	31	the	the	DET
cjal-3183	288	32	collection	collection	NOUN
cjal-3183	288	33	of	of	ADP
cjal-3183	288	34	membership	membership	NOUN
cjal-3183	288	35	fees	fee	NOUN
cjal-3183	288	36	.	.	PUNCT
cjal-3183	289	1	ji	ji	PROPN
cjal-3183	289	2	,	,	PUNCT
cjal-3183	289	3	supra	supra	PROPN
cjal-3183	289	4	note	note	PROPN
cjal-3183	289	5	14	14	NUM
cjal-3183	289	6	,	,	PUNCT
cjal-3183	289	7	at	at	ADP
cjal-3183	289	8	1	1	NUM
cjal-3183	289	9	.	.	PUNCT
cjal-3183	290	1	in	in	ADP
cjal-3183	290	2	a	a	DET
cjal-3183	290	3	contractual	contractual	ADJ
cjal-3183	290	4	joint	joint	ADJ
cjal-3183	290	5	venture	venture	NOUN
cjal-3183	290	6	,	,	PUNCT
cjal-3183	290	7	the	the	DET
cjal-3183	290	8	foreign	foreign	ADJ
cjal-3183	290	9	investor	investor	NOUN
cjal-3183	290	10	is	be	AUX
cjal-3183	290	11	allowed	allow	VERB
cjal-3183	290	12	to	to	PART
cjal-3183	290	13	recoup	recoup	VERB
cjal-3183	290	14	its	its	PRON
cjal-3183	290	15	investment	investment	NOUN
cjal-3183	290	16	capital	capital	NOUN
cjal-3183	290	17	through	through	ADP
cjal-3183	290	18	unconventional	unconventional	ADJ
cjal-3183	290	19	methods	method	NOUN
cjal-3183	290	20	such	such	ADJ
cjal-3183	290	21	as	as	ADP
cjal-3183	290	22	sharing	share	VERB
cjal-3183	290	23	pre	pre	ADJ
cjal-3183	290	24	-	-	ADJ
cjal-3183	290	25	tax	tax	ADJ
cjal-3183	290	26	gross	gross	ADJ
cjal-3183	290	27	profit	profit	NOUN
cjal-3183	290	28	,	,	PUNCT
cjal-3183	290	29	or	or	CCONJ
cjal-3183	290	30	gross	gross	ADJ
cjal-3183	290	31	business	business	NOUN
cjal-3183	290	32	revenue	revenue	NOUN
cjal-3183	290	33	.	.	PUNCT
cjal-3183	291	1	chu	chu	PROPN
cjal-3183	291	2	baotai	baotai	PROPN
cjal-3183	291	3	&	&	CCONJ
cjal-3183	291	4	dong	dong	PROPN
cjal-3183	291	5	weiyuan	weiyuan	PROPN
cjal-3183	291	6	,	,	PUNCT
cjal-3183	291	7	zhongwai	zhongwai	NOUN
cjal-3183	291	8	hezuojingyino	hezuojingyino	NOUN
cjal-3183	292	1	[	[	X
cjal-3183	292	2	12:2	12:2	NUM
cjal-3183	292	3	theadministrative	theadministrative	ADJ
cjal-3183	292	4	use	use	NOUN
cjal-3183	292	5	of	of	ADP
cjal-3183	292	6	law	law	NOUN
cjal-3183	292	7	in	in	ADP
cjal-3183	292	8	china	china	PROPN
cjal-3183	292	9	authorities	authority	NOUN
cjal-3183	292	10	'	'	PART
cjal-3183	292	11	estimate	estimate	NOUN
cjal-3183	292	12	,	,	PUNCT
cjal-3183	292	13	3,343	3,343	NUM
cjal-3183	292	14	members	member	NOUN
cjal-3183	292	15	were	be	AUX
cjal-3183	292	16	recruited	recruit	VERB
cjal-3183	292	17	and	and	CCONJ
cjal-3183	292	18	11.28	11.28	NUM
cjal-3183	292	19	billion	billion	NUM
cjal-3183	292	20	japanese	japanese	ADJ
cjal-3183	292	21	yen	yen	NOUN
cjal-3183	292	22	and	and	CCONJ
cjal-3183	292	23	80	80	NUM
cjal-3183	292	24	million	million	NUM
cjal-3183	292	25	hong	hong	PROPN
cjal-3183	292	26	kong	kong	PROPN
cjal-3183	292	27	dollars	dollar	NOUN
cjal-3183	292	28	a	a	DET
cjal-3183	292	29	total	total	ADJ
cjal-3183	292	30	equivalent	equivalent	NOUN
cjal-3183	292	31	of	of	ADP
cjal-3183	292	32	977	977	NUM
cjal-3183	292	33	million	million	NUM
cjal-3183	292	34	yuan	yuan	NOUN
cjal-3183	292	35	was	be	AUX
cjal-3183	292	36	collected	collect	VERB
cjal-3183	292	37	in	in	ADP
cjal-3183	292	38	membership	membership	NOUN
cjal-3183	292	39	fees.3	fees.3	NOUN
cjal-3183	292	40	these	these	DET
cjal-3183	292	41	proceeds	proceed	NOUN
cjal-3183	292	42	were	be	AUX
cjal-3183	292	43	treated	treat	VERB
cjal-3183	292	44	as	as	ADP
cjal-3183	292	45	the	the	DET
cjal-3183	292	46	japanese	japanese	ADJ
cjal-3183	292	47	partner	partner	NOUN
cjal-3183	292	48	's	's	PART
cjal-3183	292	49	funds	fund	NOUN
cjal-3183	292	50	and	and	CCONJ
cjal-3183	292	51	never	never	ADV
cjal-3183	292	52	showed	show	VERB
cjal-3183	292	53	up	up	ADP
cjal-3183	292	54	in	in	ADP
cjal-3183	292	55	baori	baori	NOUN
cjal-3183	292	56	's	's	PART
cjal-3183	292	57	accounting	accounting	NOUN
cjal-3183	292	58	books	book	NOUN
cjal-3183	292	59	;	;	PUNCT
cjal-3183	292	60	nor	nor	CCONJ
cjal-3183	292	61	did	do	VERB
cjal-3183	292	62	the	the	DET
cjal-3183	292	63	jv	jv	PROPN
cjal-3183	292	64	file	file	NOUN
cjal-3183	292	65	tax	tax	NOUN
cjal-3183	292	66	returns	return	NOUN
cjal-3183	292	67	with	with	ADP
cjal-3183	292	68	regard	regard	NOUN
cjal-3183	292	69	to	to	ADP
cjal-3183	292	70	such	such	ADJ
cjal-3183	292	71	receipts.36after	receipts.36after	NOUN
cjal-3183	292	72	a	a	DET
cjal-3183	292	73	field	field	NOUN
cjal-3183	292	74	audit	audit	NOUN
cjal-3183	292	75	on	on	ADP
cjal-3183	292	76	february	february	PROPN
cjal-3183	292	77	22	22	NUM
cjal-3183	292	78	,	,	PUNCT
cjal-3183	292	79	1993	1993	NUM
cjal-3183	292	80	,	,	PUNCT
cjal-3183	292	81	the	the	DET
cjal-3183	292	82	bao'an	bao'an	PROPN
cjal-3183	292	83	county	county	NOUN
cjal-3183	292	84	tax	tax	NOUN
cjal-3183	292	85	bureau37	bureau37	NOUN
cjal-3183	292	86	sent	send	VERB
cjal-3183	292	87	the	the	DET
cjal-3183	292	88	jv	jv	NOUN
cjal-3183	292	89	a	a	DET
cjal-3183	292	90	notice	notice	NOUN
cjal-3183	292	91	requesting	request	VERB
cjal-3183	292	92	information	information	NOUN
cjal-3183	292	93	about	about	ADP
cjal-3183	292	94	membership	membership	NOUN
cjal-3183	292	95	fee	fee	NOUN
cjal-3183	292	96	collections	collection	NOUN
cjal-3183	292	97	for	for	ADP
cjal-3183	292	98	the	the	DET
cjal-3183	292	99	purpose	purpose	NOUN
cjal-3183	292	100	of	of	ADP
cjal-3183	292	101	official	official	ADJ
cjal-3183	292	102	tax	tax	NOUN
cjal-3183	292	103	assessment	assessment	NOUN
cjal-3183	292	104	.	.	PUNCT
cjal-3183	293	1	38	38	NUM
cjal-3183	293	2	on	on	ADP
cjal-3183	293	3	september	september	PROPN
cjal-3183	293	4	25	25	NUM
cjal-3183	293	5	,	,	PUNCT
cjal-3183	293	6	1993	1993	NUM
cjal-3183	293	7	,	,	PUNCT
cjal-3183	293	8	upon	upon	SCONJ
cjal-3183	293	9	an	an	DET
cjal-3183	293	10	application	application	NOUN
cjal-3183	293	11	for	for	ADP
cjal-3183	293	12	instruction	instruction	NOUN
cjal-3183	293	13	from	from	ADP
cjal-3183	293	14	the	the	DET
cjal-3183	293	15	county	county	NOUN
cjal-3183	293	16	tax	tax	NOUN
cjal-3183	293	17	bureau	bureau	NOUN
cjal-3183	293	18	,	,	PUNCT
cjal-3183	293	19	the	the	DET
cjal-3183	293	20	shenzhen	shenzhen	PROPN
cjal-3183	293	21	municipal	municipal	PROPN
cjal-3183	293	22	tax	tax	PROPN
cjal-3183	293	23	bureau	bureau	NOUN
cjal-3183	293	24	ruled	rule	VERB
cjal-3183	293	25	that	that	SCONJ
cjal-3183	293	26	all	all	DET
cjal-3183	293	27	club	club	NOUN
cjal-3183	293	28	membership	membership	NOUN
cjal-3183	293	29	fees	fee	NOUN
cjal-3183	293	30	constituted	constitute	VERB
cjal-3183	293	31	the	the	DET
cjal-3183	293	32	jv	jv	NOUN
cjal-3183	293	33	's	's	PART
cjal-3183	293	34	taxable	taxable	ADJ
cjal-3183	293	35	revenue	revenue	NOUN
cjal-3183	293	36	regardless	regardless	ADV
cjal-3183	293	37	of	of	ADP
cjal-3183	293	38	their	their	PRON
cjal-3183	293	39	intended	intend	VERB
cjal-3183	293	40	use	use	NOUN
cjal-3183	293	41	and	and	CCONJ
cjal-3183	293	42	the	the	DET
cjal-3183	293	43	treatment	treatment	NOUN
cjal-3183	293	44	for	for	ADP
cjal-3183	293	45	financial	financial	ADJ
cjal-3183	293	46	/	/	SYM
cjal-3183	293	47	accounting	account	VERB
cjal-3183	293	48	purposes?9	purposes?9	NOUN
cjal-3183	293	49	after	after	ADP
cjal-3183	293	50	taking	take	VERB
cjal-3183	293	51	over	over	ADP
cjal-3183	293	52	the	the	DET
cjal-3183	293	53	case	case	NOUN
cjal-3183	293	54	from	from	ADP
cjal-3183	293	55	the	the	DET
cjal-3183	293	56	county	county	NOUN
cjal-3183	293	57	tax	tax	NOUN
cjal-3183	293	58	bureau	bureau	NOUN
cjal-3183	293	59	,	,	PUNCT
cjal-3183	293	60	the	the	DET
cjal-3183	293	61	audit	audit	NOUN
cjal-3183	293	62	department	department	NOUN
cjal-3183	293	63	of	of	ADP
cjal-3183	293	64	the	the	DET
cjal-3183	293	65	shenzhen	shenzhen	PROPN
cjal-3183	293	66	local	local	PROPN
cjal-3183	293	67	taxation	taxation	PROPN
cjal-3183	293	68	bureau	bureau	NOUN
cjal-3183	293	69	sent	send	VERB
cjal-3183	293	70	a	a	DET
cjal-3183	293	71	notice	notice	NOUN
cjal-3183	293	72	to	to	ADP
cjal-3183	293	73	the	the	DET
cjal-3183	293	74	jv	jv	NOUN
cjal-3183	293	75	requesting	request	VERB
cjal-3183	293	76	relevant	relevant	ADJ
cjal-3183	293	77	information	information	NOUN
cjal-3183	293	78	.	.	PUNCT
cjal-3183	293	79	"	"	PUNCT
cjal-3183	294	1	in	in	ADP
cjal-3183	294	2	rejecting	reject	VERB
cjal-3183	294	3	the	the	DET
cjal-3183	294	4	request	request	NOUN
cjal-3183	294	5	,	,	PUNCT
cjal-3183	294	6	the	the	DET
cjal-3183	294	7	japanese	japanese	ADJ
cjal-3183	294	8	management	management	NOUN
cjal-3183	294	9	of	of	ADP
cjal-3183	294	10	the	the	DET
cjal-3183	294	11	.v	.v	PROPN
cjal-3183	294	12	challenged	challenge	VERB
cjal-3183	294	13	the	the	DET
cjal-3183	294	14	application	application	NOUN
cjal-3183	294	15	of	of	ADP
cjal-3183	294	16	chinese	chinese	ADJ
cjal-3183	294	17	tax	tax	NOUN
cjal-3183	294	18	law	law	NOUN
cjal-3183	294	19	to	to	ADP
cjal-3183	294	20	overseas	overseas	ADJ
cjal-3183	294	21	club	club	NOUN
cjal-3183	294	22	membership	membership	NOUN
cjal-3183	294	23	recruiting	recruiting	NOUN
cjal-3183	294	24	activities	activity	NOUN
cjal-3183	294	25	and	and	CCONJ
cjal-3183	294	26	fee	fee	NOUN
cjal-3183	294	27	collections	collection	NOUN
cjal-3183	294	28	taking	take	VERB
cjal-3183	294	29	place	place	NOUN
cjal-3183	294	30	outside	outside	ADP
cjal-3183	294	31	china.4	china.4	NOUN
cjal-3183	294	32	'	'	PUNCT
cjal-3183	294	33	it	it	PRON
cjal-3183	294	34	further	far	ADV
cjal-3183	294	35	argued	argue	VERB
cjal-3183	294	36	that	that	SCONJ
cjal-3183	294	37	the	the	DET
cjal-3183	294	38	v	v	NOUN
cjal-3183	294	39	should	should	AUX
cjal-3183	294	40	have	have	VERB
cjal-3183	294	41	no	no	DET
cjal-3183	294	42	tax	tax	NOUN
cjal-3183	294	43	liability	liability	NOUN
cjal-3183	294	44	as	as	SCONJ
cjal-3183	294	45	it	it	PRON
cjal-3183	294	46	had	have	VERB
cjal-3183	294	47	no	no	DET
cjal-3183	294	48	claim	claim	NOUN
cjal-3183	294	49	to	to	ADP
cjal-3183	294	50	the	the	DET
cjal-3183	294	51	overseas	overseas	ADJ
cjal-3183	294	52	membership	membership	NOUN
cjal-3183	294	53	fees	fee	NOUN
cjal-3183	294	54	which	which	PRON
cjal-3183	294	55	belonged	belong	VERB
cjal-3183	294	56	to	to	ADP
cjal-3183	294	57	the	the	DET
cjal-3183	294	58	japanese	japanese	ADJ
cjal-3183	294	59	investor	investor	NOUN
cjal-3183	294	60	.	.	PUNCT
cjal-3183	294	61	'	'	PUNCT
cjal-3183	295	1	qiye	qiye	NOUN
cjal-3183	296	1	[	[	X
cjal-3183	296	2	chinese	chinese	PROPN
cjal-3183	296	3	-	-	PUNCT
cjal-3183	296	4	foreigncontractualjointventureenterprises	foreigncontractualjointventureenterprise	VERB
cjal-3183	296	5	]	]	X
cjal-3183	296	6	198(1993	198(1993	NUM
cjal-3183	296	7	)	)	PUNCT
cjal-3183	296	8	.	.	PUNCT
cjal-3183	297	1	apparently	apparently	ADV
cjal-3183	297	2	,	,	PUNCT
cjal-3183	297	3	the	the	DET
cjal-3183	297	4	jv	jv	PROPN
cjal-3183	297	5	contract	contract	NOUN
cjal-3183	297	6	in	in	ADP
cjal-3183	297	7	baori	baori	NOUN
cjal-3183	297	8	adopted	adopt	VERB
cjal-3183	297	9	such	such	ADJ
cjal-3183	297	10	methods	method	NOUN
cjal-3183	297	11	to	to	PART
cjal-3183	297	12	allow	allow	VERB
cjal-3183	297	13	the	the	DET
cjal-3183	297	14	japanese	japanese	ADJ
cjal-3183	297	15	investor	investor	NOUN
cjal-3183	297	16	to	to	PART
cjal-3183	297	17	recover	recover	VERB
cjal-3183	297	18	its	its	PRON
cjal-3183	297	19	investment	investment	NOUN
cjal-3183	297	20	capital	capital	NOUN
cjal-3183	297	21	by	by	ADP
cjal-3183	297	22	sharing	share	VERB
cjal-3183	297	23	gross	gross	ADJ
cjal-3183	297	24	business	business	NOUN
cjal-3183	297	25	.	.	PUNCT
cjal-3183	298	1	35	35	NUM
cjal-3183	298	2	.	.	PUNCT
cjal-3183	298	3	announcement	announcement	NOUN
cjal-3183	298	4	on	on	ADP
cjal-3183	298	5	baori	baori	PROPN
cjal-3183	298	6	,	,	PUNCT
cjal-3183	298	7	supra	supra	PROPN
cjal-3183	298	8	note	note	NOUN
cjal-3183	298	9	3	3	NUM
cjal-3183	298	10	,	,	PUNCT
cjal-3183	298	11	at	at	ADP
cjal-3183	298	12	3	3	NUM
cjal-3183	298	13	.	.	NOUN
cjal-3183	298	14	36	36	NUM
cjal-3183	298	15	.	.	PUNCT
cjal-3183	299	1	i	i	PRON
cjal-3183	299	2	d.	d.	PROPN
cjal-3183	299	3	,	,	PUNCT
cjal-3183	299	4	at	at	ADP
cjal-3183	299	5	5	5	NUM
cjal-3183	299	6	.	.	PUNCT
cjal-3183	299	7	37	37	NUM
cjal-3183	299	8	.	.	PUNCT
cjal-3183	300	1	the	the	DET
cjal-3183	300	2	golf	golf	NOUN
cjal-3183	300	3	course	course	NOUN
cjal-3183	300	4	was	be	AUX
cjal-3183	300	5	located	locate	VERB
cjal-3183	300	6	in	in	ADP
cjal-3183	300	7	baoan	baoan	PROPN
cjal-3183	300	8	county	county	PROPN
cjal-3183	300	9	within	within	ADP
cjal-3183	300	10	the	the	DET
cjal-3183	300	11	jurisdiction	jurisdiction	NOUN
cjal-3183	300	12	of	of	ADP
cjal-3183	300	13	the	the	DET
cjal-3183	300	14	shenzhen	shenzhen	PROPN
cjal-3183	300	15	municipal	municipal	ADJ
cjal-3183	300	16	government	government	NOUN
cjal-3183	300	17	.	.	PUNCT
cjal-3183	301	1	38	38	NUM
cjal-3183	301	2	.	.	PUNCT
cjal-3183	301	3	announcement	announcement	NOUN
cjal-3183	301	4	on	on	ADP
cjal-3183	301	5	baori	baori	PROPN
cjal-3183	301	6	,	,	PUNCT
cjal-3183	301	7	supra	supra	PROPN
cjal-3183	301	8	note	note	NOUN
cjal-3183	301	9	3	3	NUM
cjal-3183	301	10	,	,	PUNCT
cjal-3183	301	11	at	at	ADP
cjal-3183	301	12	5	5	NUM
cjal-3183	301	13	.	.	NOUN
cjal-3183	301	14	39	39	NUM
cjal-3183	301	15	.	.	PUNCT
cjal-3183	302	1	i	i	PRON
cjal-3183	302	2	d.	d.	PROPN
cjal-3183	302	3	chinese	chinese	PROPN
cjal-3183	302	4	law	law	PROPN
cjal-3183	302	5	does	do	AUX
cjal-3183	302	6	not	not	PART
cjal-3183	302	7	recognize	recognize	VERB
cjal-3183	302	8	non	non	ADJ
cjal-3183	302	9	-	-	ADJ
cjal-3183	302	10	profit	profit	ADJ
cjal-3183	302	11	organizations	organization	NOUN
cjal-3183	302	12	for	for	ADP
cjal-3183	302	13	tax	tax	NOUN
cjal-3183	302	14	exemption	exemption	NOUN
cjal-3183	302	15	purposes	purpose	NOUN
cjal-3183	302	16	.	.	PUNCT
cjal-3183	303	1	social	social	ADJ
cjal-3183	303	2	clubs	club	NOUN
cjal-3183	303	3	for	for	ADP
cjal-3183	303	4	pleasure	pleasure	NOUN
cjal-3183	303	5	,	,	PUNCT
cjal-3183	303	6	recreation	recreation	NOUN
cjal-3183	303	7	and	and	CCONJ
cjal-3183	303	8	other	other	ADJ
cjal-3183	303	9	non	non	ADJ
cjal-3183	303	10	-	-	ADJ
cjal-3183	303	11	profit	profit	ADJ
cjal-3183	303	12	services	service	NOUN
cjal-3183	303	13	for	for	ADP
cjal-3183	303	14	members	member	NOUN
cjal-3183	303	15	are	be	AUX
cjal-3183	303	16	all	all	ADV
cjal-3183	303	17	liable	liable	ADJ
cjal-3183	303	18	for	for	ADP
cjal-3183	303	19	enterprise	enterprise	NOUN
cjal-3183	303	20	income	income	NOUN
cjal-3183	303	21	and	and	CCONJ
cjal-3183	303	22	turnover	turnover	NOUN
cjal-3183	303	23	taxes	taxis	NOUN
cjal-3183	303	24	unless	unless	SCONJ
cjal-3183	303	25	a	a	DET
cjal-3183	303	26	special	special	ADJ
cjal-3183	303	27	exemption	exemption	NOUN
cjal-3183	303	28	status	status	NOUN
cjal-3183	303	29	is	be	AUX
cjal-3183	303	30	secured	secure	VERB
cjal-3183	303	31	from	from	ADP
cjal-3183	303	32	the	the	DET
cjal-3183	303	33	authorities	authority	NOUN
cjal-3183	303	34	.	.	PUNCT
cjal-3183	304	1	40	40	NUM
cjal-3183	304	2	.	.	PUNCT
cjal-3183	305	1	i	i	PRON
cjal-3183	305	2	d.	d.	PROPN
cjal-3183	305	3	since	since	SCONJ
cjal-3183	305	4	january	january	PROPN
cjal-3183	305	5	1994	1994	NUM
cjal-3183	305	6	,	,	PUNCT
cjal-3183	305	7	chinese	chinese	ADJ
cjal-3183	305	8	tax	tax	NOUN
cjal-3183	305	9	bureaucracies	bureaucracy	NOUN
cjal-3183	305	10	were	be	AUX
cjal-3183	305	11	reorganized	reorganize	VERB
cjal-3183	305	12	with	with	ADP
cjal-3183	305	13	the	the	DET
cjal-3183	305	14	creation	creation	NOUN
cjal-3183	305	15	of	of	ADP
cjal-3183	305	16	two	two	NUM
cjal-3183	305	17	parallel	parallel	ADJ
cjal-3183	305	18	systems	system	NOUN
cjal-3183	305	19	at	at	ADP
cjal-3183	305	20	provincial	provincial	ADJ
cjal-3183	305	21	and	and	CCONJ
cjal-3183	305	22	local	local	ADJ
cjal-3183	305	23	levels	level	NOUN
cjal-3183	305	24	;	;	PUNCT
cjal-3183	305	25	one	one	PRON
cjal-3183	305	26	is	be	AUX
cjal-3183	305	27	called	call	VERB
cjal-3183	305	28	state	state	NOUN
cjal-3183	305	29	taxation	taxation	NOUN
cjal-3183	305	30	bureaus	bureaus	PROPN
cjal-3183	305	31	in	in	ADP
cjal-3183	305	32	charge	charge	NOUN
cjal-3183	305	33	of	of	ADP
cjal-3183	305	34	collecting	collect	VERB
cjal-3183	305	35	national	national	ADJ
cjal-3183	305	36	tax	tax	NOUN
cjal-3183	305	37	revenue	revenue	NOUN
cjal-3183	305	38	and	and	CCONJ
cjal-3183	305	39	shared	share	VERB
cjal-3183	305	40	tax	tax	NOUN
cjal-3183	305	41	revenue	revenue	NOUN
cjal-3183	305	42	and	and	CCONJ
cjal-3183	305	43	the	the	DET
cjal-3183	305	44	other	other	ADJ
cjal-3183	305	45	called	call	VERB
cjal-3183	305	46	local	local	ADJ
cjal-3183	305	47	taxation	taxation	NOUN
cjal-3183	305	48	bureaus	bureaus	NOUN
cjal-3183	305	49	for	for	ADP
cjal-3183	305	50	collection	collection	NOUN
cjal-3183	305	51	of	of	ADP
cjal-3183	305	52	local	local	ADJ
cjal-3183	305	53	tax	tax	NOUN
cjal-3183	305	54	revenue	revenue	NOUN
cjal-3183	305	55	.	.	PUNCT
cjal-3183	306	1	for	for	ADP
cjal-3183	306	2	a	a	DET
cjal-3183	306	3	short	short	ADJ
cjal-3183	306	4	discussion	discussion	NOUN
cjal-3183	306	5	of	of	ADP
cjal-3183	306	6	the	the	DET
cjal-3183	306	7	1994	1994	NUM
cjal-3183	306	8	tax	tax	NOUN
cjal-3183	306	9	reform	reform	NOUN
cjal-3183	306	10	,	,	PUNCT
cjal-3183	306	11	see	see	VERB
cjal-3183	306	12	zhaodong	zhaodong	PROPN
cjal-3183	306	13	jiang	jiang	PROPN
cjal-3183	306	14	,	,	PUNCT
cjal-3183	306	15	china'r	china'r	VERB
cjal-3183	306	16	tax	tax	NOUN
cjal-3183	306	17	preferences	preference	NOUN
cjal-3183	306	18	to	to	ADP
cjal-3183	306	19	foreign	foreign	ADJ
cjal-3183	306	20	investment	investment	NOUN
cjal-3183	306	21	:	:	PUNCT
cjal-3183	306	22	policy	policy	NOUN
cjal-3183	306	23	,	,	PUNCT
cjal-3183	306	24	culture	culture	NOUN
cjal-3183	306	25	and	and	CCONJ
cjal-3183	306	26	modern	modern	ADJ
cjal-3183	306	27	concepts	concept	NOUN
cjal-3183	306	28	,	,	PUNCT
cjal-3183	306	29	18	18	NUM
cjal-3183	306	30	nw.j	nw.j	ADJ
cjal-3183	306	31	.	.	PUNCT
cjal-3183	307	1	ihtll	ihtll	PROPN
cjal-3183	307	2	.	.	PUNCT
cjal-3183	307	3	&	&	CCONJ
cjal-3183	307	4	bus	bus	PROPN
cjal-3183	307	5	.	.	PUNCT
cjal-3183	308	1	549,594	549,594	NUM
cjal-3183	308	2	-	-	SYM
cjal-3183	308	3	95	95	NUM
cjal-3183	308	4	n.224	n.224	NUM
cjal-3183	308	5	(	(	PUNCT
cjal-3183	308	6	1998	1998	NUM
cjal-3183	308	7	)	)	PUNCT
cjal-3183	308	8	.	.	PUNCT
cjal-3183	309	1	afterthe	afterthe	DET
cjal-3183	309	2	1993	1993	NUM
cjal-3183	309	3	reform	reform	NOUN
cjal-3183	309	4	,	,	PUNCT
cjal-3183	309	5	the	the	DET
cjal-3183	309	6	baoricase	baoricase	NOUN
cjal-3183	309	7	was	be	AUX
cjal-3183	309	8	first	first	ADV
cjal-3183	309	9	handled	handle	VERB
cjal-3183	309	10	by	by	ADP
cjal-3183	309	11	the	the	DET
cjal-3183	309	12	bao'an	bao'an	NOUN
cjal-3183	309	13	subdivision	subdivision	NOUN
cjal-3183	309	14	of	of	ADP
cjal-3183	309	15	the	the	DET
cjal-3183	309	16	shenzhen	shenzhen	PROPN
cjal-3183	309	17	municipal	municipal	PROPN
cjal-3183	309	18	local	local	PROPN
cjal-3183	309	19	taxation	taxation	PROPN
cjal-3183	309	20	bureau	bureau	NOUN
cjal-3183	309	21	.	.	PUNCT
cjal-3183	310	1	subsequently	subsequently	ADV
cjal-3183	310	2	the	the	DET
cjal-3183	310	3	baoan	baoan	NOUN
cjal-3183	310	4	subdivision	subdivision	NOUN
cjal-3183	310	5	handed	hand	VERB
cjal-3183	310	6	the	the	DET
cjal-3183	310	7	case	case	NOUN
cjal-3183	310	8	over	over	ADP
cjal-3183	310	9	to	to	ADP
cjal-3183	310	10	the	the	DET
cjal-3183	310	11	local	local	ADJ
cjal-3183	310	12	taxation	taxation	NOUN
cjal-3183	310	13	bureau	bureau	NOUN
cjal-3183	310	14	because	because	SCONJ
cjal-3183	310	15	the	the	DET
cjal-3183	310	16	case	case	NOUN
cjal-3183	310	17	appeared	appear	VERB
cjal-3183	310	18	to	to	PART
cjal-3183	310	19	be	be	AUX
cjal-3183	310	20	too	too	ADV
cjal-3183	310	21	difficult	difficult	ADJ
cjal-3183	310	22	for	for	SCONJ
cjal-3183	310	23	the	the	DET
cjal-3183	310	24	subdivision	subdivision	NOUN
cjal-3183	310	25	to	to	PART
cjal-3183	310	26	handle	handle	VERB
cjal-3183	310	27	.	.	PUNCT
cjal-3183	311	1	announcement	announcement	NOUN
cjal-3183	311	2	on	on	ADP
cjal-3183	311	3	baori	baori	PROPN
cjal-3183	311	4	,	,	PUNCT
cjal-3183	311	5	supra	supra	PROPN
cjal-3183	311	6	note3,at5	note3,at5	PROPN
cjal-3183	311	7	.	.	PUNCT
cjal-3183	312	1	in	in	ADP
cjal-3183	312	2	chinese	chinese	ADJ
cjal-3183	312	3	tax	tax	PROPN
cjal-3183	312	4	administration	administration	NOUN
cjal-3183	312	5	,	,	PUNCT
cjal-3183	312	6	local	local	ADJ
cjal-3183	312	7	tax	tax	NOUN
cjal-3183	312	8	bureaux	bureaux	NOUN
cjal-3183	312	9	or	or	CCONJ
cjal-3183	312	10	subdivisions	subdivision	NOUN
cjal-3183	312	11	may	may	AUX
cjal-3183	312	12	transfer	transfer	VERB
cjal-3183	312	13	important	important	ADJ
cjal-3183	312	14	or	or	CCONJ
cjal-3183	312	15	difficult	difficult	ADJ
cjal-3183	312	16	cases	case	NOUN
cjal-3183	312	17	to	to	ADP
cjal-3183	312	18	their	their	PRON
cjal-3183	312	19	superior	superior	ADJ
cjal-3183	312	20	officials	official	NOUN
cjal-3183	312	21	for	for	ADP
cjal-3183	312	22	handling	handling	NOUN
cjal-3183	312	23	.	.	PUNCT
cjal-3183	313	1	41	41	NUM
cjal-3183	313	2	.	.	PUNCT
cjal-3183	313	3	announcement	announcement	NOUN
cjal-3183	313	4	on	on	ADP
cjal-3183	313	5	bead	bead	NOUN
cjal-3183	313	6	,	,	PUNCT
cjal-3183	313	7	supra	supra	PROPN
cjal-3183	313	8	note	note	NOUN
cjal-3183	313	9	3	3	NUM
cjal-3183	313	10	,	,	PUNCT
cjal-3183	313	11	at	at	ADP
cjal-3183	313	12	5	5	NUM
cjal-3183	313	13	.	.	PUNCT
cjal-3183	313	14	42	42	NUM
cjal-3183	313	15	.	.	PUNCT
cjal-3183	314	1	i	i	PRON
cjal-3183	314	2	d.	d.	PROPN
cjal-3183	314	3	1998l	1998l	PROPN
cjal-3183	314	4	columbia	columbia	PROPN
cjal-3183	314	5	journal	journal	PROPN
cjal-3183	314	6	ofasianlaw	ofasianlaw	VERB
cjal-3183	314	7	the	the	DET
cjal-3183	314	8	japanese	japanese	ADJ
cjal-3183	314	9	management	management	NOUN
cjal-3183	314	10	described	describe	VERB
cjal-3183	314	11	the	the	DET
cjal-3183	314	12	municipal	municipal	ADJ
cjal-3183	314	13	tax	tax	PROPN
cjal-3183	314	14	bureau	bureau	NOUN
cjal-3183	314	15	's	's	PART
cjal-3183	314	16	september	september	PROPN
cjal-3183	314	17	25	25	NUM
cjal-3183	314	18	,	,	PUNCT
cjal-3183	314	19	1993	1993	NUM
cjal-3183	314	20	ruling	ruling	NOUN
cjal-3183	314	21	as	as	ADP
cjal-3183	314	22	an	an	DET
cjal-3183	314	23	internal	internal	ADJ
cjal-3183	314	24	document	document	NOUN
cjal-3183	314	25	without	without	ADP
cjal-3183	314	26	binding	bind	VERB
cjal-3183	314	27	force	force	NOUN
cjal-3183	314	28	on	on	ADP
cjal-3183	314	29	the	the	DET
cjal-3183	314	30	taxpayer.43	taxpayer.43	NOUN
cjal-3183	314	31	on	on	ADP
cjal-3183	314	32	january	january	PROPN
cjal-3183	314	33	4	4	NUM
cjal-3183	314	34	,	,	PUNCT
cjal-3183	314	35	1996	1996	NUM
cjal-3183	314	36	,	,	PUNCT
cjal-3183	314	37	the	the	DET
cjal-3183	314	38	local	local	ADJ
cjal-3183	314	39	taxation	taxation	NOUN
cjal-3183	314	40	bureau	bureau	NOUN
cjal-3183	314	41	filed	file	VERB
cjal-3183	314	42	a	a	DET
cjal-3183	314	43	request	request	NOUN
cjal-3183	314	44	for	for	ADP
cjal-3183	314	45	instruction	instruction	NOUN
cjal-3183	314	46	with	with	ADP
cjal-3183	314	47	the	the	DET
cjal-3183	314	48	state	state	NOUN
cjal-3183	314	49	administration	administration	NOUN
cjal-3183	314	50	of	of	ADP
cjal-3183	314	51	taxation	taxation	NOUN
cjal-3183	314	52	or	or	CCONJ
cjal-3183	314	53	the	the	DET
cjal-3183	314	54	sgat	sgat	NOUN
cjal-3183	314	55	(	(	PUNCT
cjal-3183	314	56	the	the	DET
cjal-3183	314	57	country	country	NOUN
cjal-3183	314	58	's	's	PART
cjal-3183	314	59	highest	high	ADJ
cjal-3183	314	60	tax	tax	NOUN
cjal-3183	314	61	administration	administration	NOUN
cjal-3183	314	62	authorities	authority	NOUN
cjal-3183	314	63	)	)	PUNCT
cjal-3183	314	64	(	(	PUNCT
cjal-3183	314	65	"	"	PUNCT
cjal-3183	314	66	1996	1996	NUM
cjal-3183	314	67	request	request	NOUN
cjal-3183	314	68	"	"	PUNCT
cjal-3183	314	69	)	)	PUNCT
cjal-3183	314	70	,	,	PUNCT
cjal-3183	314	71	specifically	specifically	ADV
cjal-3183	314	72	asking	ask	VERB
cjal-3183	314	73	whether	whether	SCONJ
cjal-3183	314	74	overseas	overseas	ADJ
cjal-3183	314	75	club	club	NOUN
cjal-3183	314	76	membership	membership	NOUN
cjal-3183	314	77	fees	fee	NOUN
cjal-3183	314	78	were	be	AUX
cjal-3183	314	79	subject	subject	ADJ
cjal-3183	314	80	toyingye	toyingye	PROPN
cjal-3183	314	81	shui	shui	NOUN
cjal-3183	314	82	,	,	PUNCT
cjal-3183	314	83	or	or	CCONJ
cjal-3183	314	84	"	"	PUNCT
cjal-3183	314	85	business	business	NOUN
cjal-3183	314	86	tax".4	tax".4	NOUN
cjal-3183	314	87	'	'	PUNCT
cjal-3183	314	88	the	the	DET
cjal-3183	314	89	local	local	ADJ
cjal-3183	314	90	taxation	taxation	NOUN
cjal-3183	314	91	bureau	bureau	NOUN
cjal-3183	314	92	requested	request	VERB
cjal-3183	314	93	approval	approval	NOUN
cjal-3183	314	94	of	of	ADP
cjal-3183	314	95	the	the	DET
cjal-3183	314	96	following	follow	VERB
cjal-3183	314	97	position	position	NOUN
cjal-3183	314	98	:	:	PUNCT
cjal-3183	314	99	although	although	SCONJ
cjal-3183	314	100	membership	membership	NOUN
cjal-3183	314	101	fees	fee	NOUN
cjal-3183	314	102	were	be	AUX
cjal-3183	314	103	collected	collect	VERB
cjal-3183	314	104	outside	outside	ADP
cjal-3183	314	105	china	china	PROPN
cjal-3183	314	106	,	,	PUNCT
cjal-3183	314	107	they	they	PRON
cjal-3183	314	108	constituted	constitute	VERB
cjal-3183	314	109	payments	payment	NOUN
cjal-3183	314	110	in	in	ADP
cjal-3183	314	111	exchange	exchange	NOUN
cjal-3183	314	112	for	for	ADP
cjal-3183	314	113	promised	promise	VERB
cjal-3183	314	114	services	service	NOUN
cjal-3183	314	115	to	to	PART
cjal-3183	314	116	be	be	AUX
cjal-3183	314	117	provided	provide	VERB
cjal-3183	314	118	by	by	ADP
cjal-3183	314	119	the	the	DET
cjal-3183	314	120	club	club	NOUN
cjal-3183	314	121	in	in	ADP
cjal-3183	314	122	shenzhen	shenzhen	PROPN
cjal-3183	314	123	and	and	CCONJ
cjal-3183	314	124	should	should	AUX
cjal-3183	314	125	therefore	therefore	ADV
cjal-3183	314	126	be	be	AUX
cjal-3183	314	127	deemed	deem	VERB
cjal-3183	314	128	to	to	PART
cjal-3183	314	129	be	be	AUX
cjal-3183	314	130	revenue	revenue	NOUN
cjal-3183	314	131	of	of	ADP
cjal-3183	314	132	the	the	DET
cjal-3183	314	133	jv	jv	NOUN
cjal-3183	314	134	and	and	CCONJ
cjal-3183	314	135	taxable	taxable	ADJ
cjal-3183	314	136	in	in	ADP
cjal-3183	314	137	china.45	china.45	NOUN
cjal-3183	314	138	in	in	ADP
cjal-3183	314	139	a	a	DET
cjal-3183	314	140	reply	reply	NOUN
cjal-3183	314	141	dated	date	VERB
cjal-3183	314	142	february	february	PROPN
cjal-3183	314	143	1	1	NUM
cjal-3183	314	144	,	,	PUNCT
cjal-3183	314	145	1996	1996	NUM
cjal-3183	314	146	(	(	PUNCT
cjal-3183	314	147	"	"	PUNCT
cjal-3183	314	148	1996	1996	NUM
cjal-3183	314	149	reply	reply	NOUN
cjal-3183	314	150	"	"	PUNCT
cjal-3183	314	151	)	)	PUNCT
cjal-3183	314	152	,	,	PUNCT
cjal-3183	314	153	the	the	DET
cjal-3183	314	154	sgat	sgat	NOUN
cjal-3183	314	155	approved	approve	VERB
cjal-3183	314	156	the	the	DET
cjal-3183	314	157	suggested	suggest	VERB
cjal-3183	314	158	position	position	NOUN
cjal-3183	314	159	by	by	ADP
cjal-3183	314	160	merely	merely	ADV
cjal-3183	314	161	stating	state	VERB
cjal-3183	314	162	that	that	SCONJ
cjal-3183	314	163	membership	membership	NOUN
cjal-3183	314	164	fees	fee	NOUN
cjal-3183	314	165	received	receive	VERB
cjal-3183	314	166	by	by	ADP
cjal-3183	314	167	the	the	DET
cjal-3183	314	168	japanese	japanese	ADJ
cjal-3183	314	169	investor	investor	NOUN
cjal-3183	314	170	from	from	ADP
cjal-3183	314	171	abroad	abroad	ADV
cjal-3183	314	172	were	be	AUX
cjal-3183	314	173	business	business	NOUN
cjal-3183	314	174	revenue	revenue	NOUN
cjal-3183	314	175	of	of	ADP
cjal-3183	314	176	the	the	DET
cjal-3183	314	177	jv	jv	NOUN
cjal-3183	314	178	and	and	CCONJ
cjal-3183	314	179	taxable	taxable	ADJ
cjal-3183	314	180	under	under	ADP
cjal-3183	314	181	china	china	PROPN
cjal-3183	314	182	's	's	PART
cjal-3183	314	183	business	business	NOUN
cjal-3183	314	184	tax.46	tax.46	NOUN
cjal-3183	315	1	the	the	DET
cjal-3183	315	2	japanese	japanese	ADJ
cjal-3183	315	3	management	management	NOUN
cjal-3183	315	4	remained	remain	VERB
cjal-3183	315	5	unconvinced	unconvinced	ADJ
cjal-3183	315	6	,	,	PUNCT
cjal-3183	315	7	contending	contend	VERB
cjal-3183	315	8	that	that	SCONJ
cjal-3183	315	9	the	the	DET
cjal-3183	315	10	sgat	sgat	NOUN
cjal-3183	315	11	's	's	PART
cjal-3183	315	12	reply	reply	NOUN
cjal-3183	315	13	violated	violate	VERB
cjal-3183	315	14	the	the	DET
cjal-3183	315	15	japanese	japanese	ADJ
cjal-3183	315	16	investor	investor	NOUN
cjal-3183	315	17	's	's	PART
cjal-3183	315	18	property	property	NOUN
cjal-3183	315	19	rights	right	NOUN
cjal-3183	315	20	under	under	ADP
cjal-3183	315	21	the	the	DET
cjal-3183	315	22	jv	jv	PROPN
cjal-3183	315	23	contract.47	contract.47	PROPN
cjal-3183	315	24	on	on	ADP
cjal-3183	315	25	may	may	PROPN
cjal-3183	315	26	29	29	NUM
cjal-3183	315	27	,	,	PUNCT
cjal-3183	315	28	1996	1996	NUM
cjal-3183	315	29	,	,	PUNCT
cjal-3183	315	30	the	the	DET
cjal-3183	315	31	local	local	ADJ
cjal-3183	315	32	taxation	taxation	NOUN
cjal-3183	315	33	bureau	bureau	NOUN
cjal-3183	315	34	issued	issue	VERB
cjal-3183	315	35	its	its	PRON
cjal-3183	315	36	official	official	ADJ
cjal-3183	315	37	tax	tax	NOUN
cjal-3183	315	38	decision48	decision48	NOUN
cjal-3183	315	39	to	to	ADP
cjal-3183	315	40	the	the	DET
cjal-3183	315	41	jv	jv	PROPN
cjal-3183	315	42	(	(	PUNCT
cjal-3183	315	43	the	the	DET
cjal-3183	315	44	"	"	PUNCT
cjal-3183	315	45	may	may	PROPN
cjal-3183	315	46	1996	1996	NUM
cjal-3183	315	47	decision	decision	NOUN
cjal-3183	315	48	"	"	PUNCT
cjal-3183	315	49	)	)	PUNCT
cjal-3183	315	50	,	,	PUNCT
cjal-3183	315	51	stating	state	VERB
cjal-3183	315	52	that	that	DET
cjal-3183	315	53	baori	baori	NOUN
cjal-3183	315	54	had	have	VERB
cjal-3183	315	55	43	43	NUM
cjal-3183	315	56	.	.	PUNCT
cjal-3183	316	1	i	i	PRON
cjal-3183	316	2	d.	d.	PROPN
cjal-3183	316	3	44	44	NUM
cjal-3183	316	4	.	.	PUNCT
cjal-3183	317	1	i	i	PRON
cjal-3183	317	2	d.	d.	PROPN
cjal-3183	317	3	business	business	PROPN
cjal-3183	317	4	tax	tax	NOUN
cjal-3183	317	5	was	be	AUX
cjal-3183	317	6	introduced	introduce	VERB
cjal-3183	317	7	in	in	ADP
cjal-3183	317	8	january	january	PROPN
cjal-3183	317	9	1994	1994	NUM
cjal-3183	317	10	under	under	ADP
cjal-3183	317	11	zhonghua	zhonghua	PROPN
cjal-3183	317	12	renmin	renmin	PROPN
cjal-3183	317	13	gonghcguo	gonghcguo	PROPN
cjal-3183	317	14	yingye	yingye	PROPN
cjal-3183	317	15	shui	shui	PROPN
cjal-3183	317	16	zhanxing	zhanxing	PROPN
cjal-3183	317	17	tiaoli	tiaoli	PROPN
cjal-3183	318	1	[	[	X
cjal-3183	318	2	provisional	provisional	ADJ
cjal-3183	318	3	regulations	regulation	NOUN
cjal-3183	318	4	of	of	ADP
cjal-3183	318	5	the	the	DET
cjal-3183	318	6	people	people	NOUN
cjal-3183	318	7	's	's	PART
cjal-3183	318	8	republic	republic	NOUN
cjal-3183	318	9	of	of	ADP
cjal-3183	318	10	china	china	PROPN
cjal-3183	318	11	on	on	ADP
cjal-3183	318	12	business	business	NOUN
cjal-3183	318	13	tax	tax	NOUN
cjal-3183	318	14	]	]	PUNCT
cjal-3183	318	15	(	(	PUNCT
cjal-3183	318	16	promulgated	promulgate	VERB
cjal-3183	318	17	on	on	ADP
cjal-3183	318	18	december	december	PROPN
cjal-3183	318	19	13	13	NUM
cjal-3183	318	20	,	,	PUNCT
cjal-3183	318	21	1993	1993	NUM
cjal-3183	318	22	)	)	PUNCT
cjal-3183	318	23	,	,	PUNCT
cjal-3183	318	24	zhongguo	zhongguo	PROPN
cjal-3183	318	25	shewa	shewa	PROPN
cjal-3183	318	26	!	!	PUNCT
cjal-3183	319	1	shuishou	shuishou	PROPN
cjal-3183	319	2	falu	falu	PROPN
cjal-3183	319	3	fagui	fagui	VERB
cjal-3183	319	4	xinbian	xinbian	ADJ
cjal-3183	320	1	[	[	PUNCT
cjal-3183	320	2	the	the	DET
cjal-3183	320	3	foreign	foreign	ADJ
cjal-3183	320	4	-	-	PUNCT
cjal-3183	320	5	related	relate	VERB
cjal-3183	320	6	tax	tax	NOUN
cjal-3183	320	7	laws	law	NOUN
cjal-3183	320	8	and	and	CCONJ
cjal-3183	320	9	regulations	regulation	NOUN
cjal-3183	320	10	of	of	ADP
cjal-3183	320	11	the	the	DET
cjal-3183	320	12	peoples	people	NOUN
cjal-3183	320	13	republicof	republicof	VERB
cjal-3183	320	14	china	china	PROPN
cjal-3183	320	15	]	]	PUNCT
cjal-3183	321	1	56(1996	56(1996	X
cjal-3183	321	2	)	)	PUNCT
cjal-3183	322	1	[	[	X
cjal-3183	322	2	hereinafter	hereinafter	NOUN
cjal-3183	322	3	1993	1993	NUM
cjal-3183	322	4	business	business	NOUN
cjal-3183	322	5	tax	tax	NOUN
cjal-3183	322	6	regulations	regulation	NOUN
cjal-3183	322	7	]	]	PUNCT
cjal-3183	322	8	.	.	PUNCT
cjal-3183	323	1	for	for	ADP
cjal-3183	323	2	discussions	discussion	NOUN
cjal-3183	323	3	of	of	ADP
cjal-3183	323	4	china	china	PROPN
cjal-3183	323	5	's	's	PART
cjal-3183	323	6	1993	1993	NUM
cjal-3183	323	7	business	business	NOUN
cjal-3183	323	8	tax	tax	NOUN
cjal-3183	323	9	,	,	PUNCT
cjal-3183	323	10	see	see	VERB
cjal-3183	323	11	howard	howard	PROPN
cjal-3183	323	12	gensler	gensler	NOUN
cjal-3183	323	13	,	,	PUNCT
cjal-3183	323	14	the	the	DET
cjal-3183	323	15	people	people	NOUN
cjal-3183	323	16	's	's	PART
cjal-3183	323	17	republic	republic	NOUN
cjal-3183	323	18	of	of	ADP
cjal-3183	323	19	china	china	PROPN
cjal-3183	323	20	business	business	PROPN
cjal-3183	323	21	tax	tax	NOUN
cjal-3183	323	22	of	of	ADP
cjal-3183	323	23	1994	1994	NUM
cjal-3183	323	24	,	,	PUNCT
cjal-3183	323	25	8	8	NUM
cjal-3183	323	26	transnat'l	transnat'l	NUM
cjal-3183	323	27	l.	l.	PROPN
cjal-3183	323	28	103	103	NUM
cjal-3183	323	29	(	(	PUNCT
cjal-3183	323	30	1995	1995	NUM
cjal-3183	323	31	)	)	PUNCT
cjal-3183	323	32	;	;	PUNCT
cjal-3183	323	33	note	note	VERB
cjal-3183	323	34	,	,	PUNCT
cjal-3183	323	35	allison	allison	PROPN
cjal-3183	323	36	e.	e.	PROPN
cjal-3183	323	37	wielobob	wielobob	PROPN
cjal-3183	323	38	,	,	PUNCT
cjal-3183	323	39	china	china	PROPN
cjal-3183	323	40	's	's	PART
cjal-3183	323	41	choice	choice	NOUN
cjal-3183	323	42	:	:	PUNCT
cjal-3183	323	43	tax	tax	NOUN
cjal-3183	323	44	incentives	incentive	NOUN
cjal-3183	323	45	to	to	PART
cjal-3183	323	46	fund	fund	VERB
cjal-3183	323	47	economic	economic	ADJ
cjal-3183	323	48	development	development	NOUN
cjal-3183	323	49	,	,	PUNCT
cjal-3183	323	50	9	9	NUM
cjal-3183	323	51	temple	temple	NOUN
cjal-3183	323	52	int'l	int'l	NOUN
cjal-3183	323	53	&	&	CCONJ
cjal-3183	323	54	comp	comp	PROPN
cjal-3183	323	55	.	.	PUNCT
cjal-3183	324	1	l.	l.	PROPN
cjal-3183	324	2	j.	j.	PROPN
cjal-3183	324	3	413,430	413,430	PROPN
cjal-3183	324	4	-	-	SYM
cjal-3183	324	5	31	31	NUM
cjal-3183	324	6	(	(	PUNCT
cjal-3183	324	7	1995	1995	NUM
cjal-3183	324	8	)	)	PUNCT
cjal-3183	324	9	.	.	PUNCT
cjal-3183	325	1	45	45	NUM
cjal-3183	325	2	.	.	PUNCT
cjal-3183	326	1	this	this	DET
cjal-3183	326	2	position	position	NOUN
cjal-3183	326	3	has	have	AUX
cjal-3183	326	4	been	be	AUX
cjal-3183	326	5	made	make	VERB
cjal-3183	326	6	public	public	ADJ
cjal-3183	326	7	,	,	PUNCT
cjal-3183	326	8	see	see	VERB
cjal-3183	326	9	1997	1997	NUM
cjal-3183	326	10	interview	interview	NOUN
cjal-3183	326	11	,	,	PUNCT
cjal-3183	326	12	supra	supra	PROPN
cjal-3183	326	13	note	note	PROPN
cjal-3183	326	14	14	14	NUM
cjal-3183	326	15	,	,	PUNCT
cjal-3183	326	16	at	at	ADP
cjal-3183	326	17	6	6	NUM
cjal-3183	326	18	.	.	NOUN
cjal-3183	326	19	46	46	NUM
cjal-3183	326	20	.	.	PUNCT
cjal-3183	327	1	guojia	guojia	NOUN
cjal-3183	327	2	shuiwu	shuiwu	PROPN
cjal-3183	327	3	zongju	zongju	PROPN
cjal-3183	327	4	guanyu	guanyu	PROPN
cjal-3183	327	5	shenzhen	shenzhen	PROPN
cjal-3183	327	6	baori	baori	PROPN
cjal-3183	327	7	youhao	youhao	PROPN
cjal-3183	327	8	gaoerfuqiu	gaoerfuqiu	PROPN
cjal-3183	327	9	guanguang	guanguang	PROPN
cjal-3183	327	10	yule	yule	PROPN
cjal-3183	328	1	youxian	youxian	PROPN
cjal-3183	328	2	gongsi	gongsi	PROPN
cjal-3183	328	3	jingwai	jingwai	PROPN
cjal-3183	328	4	huiyuanfei	huiyuanfei	PROPN
cjal-3183	328	5	shouru	shouru	PROPN
cjal-3183	328	6	zhengmian	zhengmian	PROPN
cjal-3183	328	7	yingye	yingye	PROPN
cjal-3183	328	8	shui	shui	PROPN
cjal-3183	328	9	wenti	wenti	PROPN
cjal-3183	328	10	de	de	X
cjal-3183	328	11	pifu	pifu	PROPN
cjal-3183	328	12	[	[	X
cjal-3183	328	13	reply	reply	NOUN
cjal-3183	328	14	of	of	ADP
cjal-3183	328	15	the	the	DET
cjal-3183	328	16	state	state	PROPN
cjal-3183	328	17	general	general	PROPN
cjal-3183	328	18	administration	administration	NOUN
cjal-3183	328	19	of	of	ADP
cjal-3183	328	20	taxation	taxation	NOUN
cjal-3183	328	21	concerning	concern	VERB
cjal-3183	328	22	collection	collection	NOUN
cjal-3183	328	23	of	of	ADP
cjal-3183	328	24	business	business	NOUN
cjal-3183	328	25	tax	tax	NOUN
cjal-3183	328	26	on	on	ADP
cjal-3183	328	27	the	the	DET
cjal-3183	328	28	receipts	receipt	NOUN
cjal-3183	328	29	ofoverseas	ofoversea	NOUN
cjal-3183	328	30	membership	membership	NOUN
cjal-3183	328	31	fees	fee	NOUN
cjal-3183	328	32	of	of	ADP
cjal-3183	328	33	the	the	DET
cjal-3183	328	34	shenzhenbaori	shenzhenbaori	NOUN
cjal-3183	328	35	friendship	friendship	NOUN
cjal-3183	328	36	golfsightseeing	golfsightseee	VERB
cjal-3183	328	37	and	and	CCONJ
cjal-3183	328	38	entertainment	entertainment	NOUN
cjal-3183	328	39	limited	limited	ADJ
cjal-3183	328	40	company	company	NOUN
cjal-3183	328	41	]	]	PUNCT
cjal-3183	328	42	,	,	PUNCT
cjal-3183	328	43	feb	feb	PROPN
cjal-3183	328	44	.	.	PROPN
cjal-3183	328	45	1	1	NUM
cjal-3183	328	46	,	,	PUNCT
cjal-3183	328	47	1996	1996	NUM
cjal-3183	328	48	,	,	PUNCT
cjal-3183	328	49	guo	guo	PROPN
cjal-3183	328	50	shui	shui	PROPN
cjal-3183	328	51	han	han	PROPN
cjal-3183	328	52	,	,	PUNCT
cjal-3183	328	53	no	no	INTJ
cjal-3183	328	54	.	.	NOUN
cjal-3183	328	55	56	56	NUM
cjal-3183	328	56	,	,	PUNCT
cjal-3183	328	57	1996	1996	NUM
cjal-3183	328	58	.	.	PUNCT
cjal-3183	329	1	47	47	NUM
cjal-3183	329	2	.	.	PUNCT
cjal-3183	329	3	announcement	announcement	NOUN
cjal-3183	329	4	on	on	ADP
cjal-3183	329	5	baori	baori	PROPN
cjal-3183	329	6	,	,	PUNCT
cjal-3183	329	7	supra	supra	PROPN
cjal-3183	329	8	note	note	NOUN
cjal-3183	329	9	3	3	NUM
cjal-3183	329	10	,	,	PUNCT
cjal-3183	329	11	at	at	ADP
cjal-3183	329	12	5	5	NUM
cjal-3183	329	13	.	.	PUNCT
cjal-3183	329	14	48	48	NUM
cjal-3183	329	15	.	.	PUNCT
cjal-3183	330	1	under	under	ADP
cjal-3183	330	2	tax	tax	NOUN
cjal-3183	330	3	administration	administration	NOUN
cjal-3183	330	4	rules	rule	NOUN
cjal-3183	330	5	,	,	PUNCT
cjal-3183	330	6	the	the	DET
cjal-3183	330	7	officials	official	NOUN
cjal-3183	330	8	must	must	AUX
cjal-3183	330	9	make	make	VERB
cjal-3183	330	10	an	an	DET
cjal-3183	330	11	official	official	ADJ
cjal-3183	330	12	decision	decision	NOUN
cjal-3183	330	13	stating	state	VERB
cjal-3183	330	14	the	the	DET
cjal-3183	330	15	fact	fact	NOUN
cjal-3183	330	16	of	of	ADP
cjal-3183	330	17	law	law	NOUN
cjal-3183	330	18	violation	violation	NOUN
cjal-3183	330	19	by	by	ADP
cjal-3183	330	20	the	the	DET
cjal-3183	330	21	taxpayer	taxpayer	NOUN
cjal-3183	330	22	and	and	CCONJ
cjal-3183	330	23	the	the	DET
cjal-3183	330	24	legal	legal	ADJ
cjal-3183	330	25	bases	basis	NOUN
cjal-3183	330	26	for	for	ADP
cjal-3183	330	27	the	the	DET
cjal-3183	330	28	determination	determination	NOUN
cjal-3183	330	29	after	after	ADP
cjal-3183	330	30	a	a	DET
cjal-3183	330	31	tax	tax	NOUN
cjal-3183	330	32	audit	audit	NOUN
cjal-3183	330	33	and	and	CCONJ
cjal-3183	330	34	investigation	investigation	NOUN
cjal-3183	330	35	.	.	PUNCT
cjal-3183	331	1	shuiwu	shuiwu	PROPN
cjal-3183	331	2	jicha	jicha	PROPN
cjal-3183	331	3	gongzuo	gongzuo	PROPN
cjal-3183	331	4	guicheng	guicheng	PROPN
cjal-3183	332	1	[	[	X
cjal-3183	332	2	statutes	statute	NOUN
cjal-3183	332	3	of	of	ADP
cjal-3183	332	4	tax	tax	NOUN
cjal-3183	332	5	audit	audit	NOUN
cjal-3183	332	6	works	work	VERB
cjal-3183	332	7	]	]	PUNCT
cjal-3183	332	8	,	,	PUNCT
cjal-3183	332	9	art	art	NOUN
cjal-3183	332	10	.	.	PUNCT
cjal-3183	333	1	42	42	NUM
cjal-3183	333	2	,	,	PUNCT
cjal-3183	333	3	dec	dec	PROPN
cjal-3183	333	4	.	.	PROPN
cjal-3183	333	5	1	1	NUM
cjal-3183	333	6	,	,	PUNCT
cjal-3183	333	7	1995	1995	NUM
cjal-3183	333	8	,	,	PUNCT
cjal-3183	333	9	guoiiashuiwuzongjuzhengshouguanli	guoiiashuiwuzongjuzhengshouguanli	NOUN
cjal-3183	333	10	si	si	PROPN
cjal-3183	334	1	[	[	X
cjal-3183	334	2	collection	collection	PROPN
cjal-3183	334	3	administration	administration	PROPN
cjal-3183	334	4	department	department	PROPN
cjal-3183	334	5	,	,	PUNCT
cjal-3183	334	6	state	state	PROPN
cjal-3183	334	7	general	general	PROPN
cjal-3183	334	8	administration	administration	NOUN
cjal-3183	334	9	of	of	ADP
cjal-3183	334	10	taxation	taxation	PROPN
cjal-3183	334	11	]	]	PUNCT
cjal-3183	334	12	,	,	PUNCT
cjal-3183	334	13	5	5	NUM
cjal-3183	334	14	shuishou	shuishou	PROPN
cjal-3183	334	15	zhengguan	zhengguan	PROPN
cjal-3183	334	16	yewu	yewu	PROPN
cjal-3183	334	17	shouce	shouce	VERB
cjal-3183	334	18	[	[	X
cjal-3183	334	19	5	5	NUM
cjal-3183	334	20	handbook	handbook	NOUN
cjal-3183	334	21	for	for	ADP
cjal-3183	334	22	tax	tax	NOUN
cjal-3183	334	23	collection	collection	NOUN
cjal-3183	334	24	administration	administration	NOUN
cjal-3183	334	25	]	]	PUNCT
cjal-3183	334	26	221,230	221,230	NUM
cjal-3183	334	27	(	(	PUNCT
cjal-3183	334	28	1996	1996	NUM
cjal-3183	334	29	)	)	PUNCT
cjal-3183	335	1	[	[	X
cjal-3183	335	2	hereinafter	hereinafter	NOUN
cjal-3183	335	3	statutes	statute	NOUN
cjal-3183	335	4	of	of	ADP
cjal-3183	335	5	tax	tax	NOUN
cjal-3183	335	6	audit	audit	NOUN
cjal-3183	335	7	]	]	PUNCT
cjal-3183	335	8	.	.	PUNCT
cjal-3183	336	1	[	[	X
cjal-3183	336	2	12:2	12:2	NUM
cjal-3183	336	3	theadministr4tive	theadministr4tive	ADJ
cjal-3183	336	4	use	use	NOUN
cjal-3183	336	5	ofl41vin	ofl41vin	PROPN
cjal-3183	336	6	china	china	PROPN
cjal-3183	336	7	received	receive	VERB
cjal-3183	336	8	club	club	NOUN
cjal-3183	336	9	membership	membership	NOUN
cjal-3183	336	10	fees	fee	NOUN
cjal-3183	336	11	since	since	SCONJ
cjal-3183	336	12	1988	1988	NUM
cjal-3183	336	13	as	as	ADP
cjal-3183	336	14	a	a	DET
cjal-3183	336	15	result	result	NOUN
cjal-3183	336	16	of	of	ADP
cjal-3183	336	17	overseas	overseas	ADJ
cjal-3183	336	18	recruiting	recruiting	NOUN
cjal-3183	336	19	activities	activity	NOUN
cjal-3183	336	20	conducted	conduct	VERB
cjal-3183	336	21	by	by	ADP
cjal-3183	336	22	the	the	DET
cjal-3183	336	23	japanese	japanese	ADJ
cjal-3183	336	24	investor	investor	NOUN
cjal-3183	336	25	and	and	CCONJ
cjal-3183	336	26	that	that	SCONJ
cjal-3183	336	27	the	the	DET
cjal-3183	336	28	golf	golf	NOUN
cjal-3183	336	29	courses	course	NOUN
cjal-3183	336	30	where	where	SCONJ
cjal-3183	336	31	recruited	recruit	VERB
cjal-3183	336	32	members	member	NOUN
cjal-3183	336	33	would	would	AUX
cjal-3183	336	34	play	play	VERB
cjal-3183	336	35	golf	golf	NOUN
cjal-3183	336	36	were	be	AUX
cjal-3183	336	37	located	locate	VERB
cjal-3183	336	38	in	in	ADP
cjal-3183	336	39	china.49	china.49	PROPN
cjal-3183	336	40	as	as	ADP
cjal-3183	336	41	baori	baori	NOUN
cjal-3183	336	42	neither	neither	CCONJ
cjal-3183	336	43	identified	identify	VERB
cjal-3183	336	44	such	such	ADJ
cjal-3183	336	45	membership	membership	NOUN
cjal-3183	336	46	fees	fee	NOUN
cjal-3183	336	47	in	in	ADP
cjal-3183	336	48	its	its	PRON
cjal-3183	336	49	books	book	NOUN
cjal-3183	336	50	of	of	ADP
cjal-3183	336	51	account	account	NOUN
cjal-3183	336	52	,	,	PUNCT
cjal-3183	336	53	nor	nor	CCONJ
cjal-3183	336	54	reported	report	VERB
cjal-3183	336	55	them	they	PRON
cjal-3183	336	56	to	to	ADP
cjal-3183	336	57	the	the	DET
cjal-3183	336	58	tax	tax	NOUN
cjal-3183	336	59	authorities	authority	NOUN
cjal-3183	336	60	,	,	PUNCT
cjal-3183	336	61	it	it	PRON
cjal-3183	336	62	was	be	AUX
cjal-3183	336	63	guilty	guilty	ADJ
cjal-3183	336	64	of	of	ADP
cjal-3183	336	65	tax	tax	NOUN
cjal-3183	336	66	evasion.5	evasion.5	PROPN
cjal-3183	336	67	"	"	PUNCT
cjal-3183	336	68	the	the	DET
cjal-3183	336	69	may	may	PROPN
cjal-3183	336	70	1996	1996	NUM
cjal-3183	336	71	decision	decision	NOUN
cjal-3183	336	72	found	find	VERB
cjal-3183	336	73	the	the	DET
cjal-3183	336	74	jv	jv	NOUN
cjal-3183	336	75	to	to	PART
cjal-3183	336	76	have	have	AUX
cjal-3183	336	77	violated	violate	VERB
cjal-3183	336	78	article	article	NOUN
cjal-3183	336	79	2	2	NUM
cjal-3183	336	80	of	of	ADP
cjal-3183	336	81	the	the	DET
cjal-3183	336	82	consolidated	consolidated	ADJ
cjal-3183	336	83	industrial	industrial	ADJ
cjal-3183	336	84	and	and	CCONJ
cjal-3183	336	85	commercial	commercial	ADJ
cjal-3183	336	86	tax	tax	NOUN
cjal-3183	336	87	act	act	NOUN
cjal-3183	336	88	of	of	ADP
cjal-3183	336	89	the	the	DET
cjal-3183	336	90	people	people	NOUN
cjal-3183	336	91	's	's	PART
cjal-3183	336	92	republic	republic	NOUN
cjal-3183	336	93	of	of	ADP
cjal-3183	336	94	china	china	PROPN
cjal-3183	336	95	(	(	PUNCT
cjal-3183	336	96	"	"	PUNCT
cjal-3183	336	97	cicta	cicta	NOUN
cjal-3183	336	98	"	"	PUNCT
cjal-3183	336	99	)	)	PUNCT
cjal-3183	336	100	,	,	PUNCT
cjal-3183	336	101	"	"	PUNCT
cjal-3183	336	102	articles	article	NOUN
cjal-3183	336	103	1	1	NUM
cjal-3183	336	104	and	and	CCONJ
cjal-3183	336	105	12	12	NUM
cjal-3183	336	106	of	of	ADP
cjal-3183	336	107	the	the	DET
cjal-3183	336	108	income	income	NOUN
cjal-3183	336	109	tax	tax	NOUN
cjal-3183	336	110	law	law	NOUN
cjal-3183	336	111	of	of	ADP
cjal-3183	336	112	the	the	DET
cjal-3183	336	113	people	people	NOUN
cjal-3183	336	114	's	's	PART
cjal-3183	336	115	republic	republic	NOUN
cjal-3183	336	116	of	of	ADP
cjal-3183	336	117	china	china	PROPN
cjal-3183	336	118	concerning	concern	VERB
cjal-3183	336	119	foreign	foreign	ADJ
cjal-3183	336	120	enterprises	enterprise	NOUN
cjal-3183	336	121	(	(	PUNCT
cjal-3183	336	122	"	"	PUNCT
cjal-3183	336	123	foreign	foreign	ADJ
cjal-3183	336	124	enterprise	enterprise	NOUN
cjal-3183	336	125	income	income	NOUN
cjal-3183	336	126	tax	tax	NOUN
cjal-3183	336	127	law	law	NOUN
cjal-3183	336	128	"	"	PUNCT
cjal-3183	336	129	or	or	CCONJ
cjal-3183	336	130	"	"	PUNCT
cjal-3183	336	131	feitl"),52	feitl"),52	ADJ
cjal-3183	336	132	article	article	NOUN
cjal-3183	336	133	1	1	NUM
cjal-3183	336	134	of	of	ADP
cjal-3183	336	135	the	the	DET
cjal-3183	336	136	income	income	NOUN
cjal-3183	336	137	tax	tax	NOUN
cjal-3183	336	138	law	law	NOUN
cjal-3183	336	139	of	of	ADP
cjal-3183	336	140	the	the	DET
cjal-3183	336	141	people	people	NOUN
cjal-3183	336	142	's	's	PART
cjal-3183	336	143	republic	republic	NOUN
cjal-3183	336	144	of	of	ADP
cjal-3183	336	145	china	china	PROPN
cjal-3183	336	146	concerning	concern	VERB
cjal-3183	336	147	foreign	foreign	ADJ
cjal-3183	336	148	investment	investment	NOUN
cjal-3183	336	149	enterprises	enterprise	NOUN
cjal-3183	336	150	and	and	CCONJ
cjal-3183	336	151	foreign	foreign	ADJ
cjal-3183	336	152	enterprises	enterprise	NOUN
cjal-3183	336	153	(	(	PUNCT
cjal-3183	336	154	"	"	PUNCT
cjal-3183	336	155	unified	unified	ADJ
cjal-3183	336	156	tax	tax	NOUN
cjal-3183	336	157	law	law	NOUN
cjal-3183	336	158	"	"	PUNCT
cjal-3183	336	159	or	or	CCONJ
cjal-3183	336	160	"	"	PUNCT
cjal-3183	336	161	utl"),53	utl"),53	NUM
cjal-3183	336	162	and	and	CCONJ
cjal-3183	336	163	49	49	NUM
cjal-3183	336	164	.	.	PUNCT
cjal-3183	337	1	may	may	AUX
cjal-3183	337	2	1996	1996	NUM
cjal-3183	337	3	decision	decision	NOUN
cjal-3183	337	4	,	,	PUNCT
cjal-3183	337	5	supra	supra	NOUN
cjal-3183	337	6	note	note	NOUN
cjal-3183	337	7	5	5	NUM
cjal-3183	337	8	.	.	NOUN
cjal-3183	337	9	50	50	NUM
cjal-3183	337	10	.	.	PUNCT
cjal-3183	338	1	i	i	PRON
cjal-3183	338	2	d.	d.	PROPN
cjal-3183	338	3	51	51	NUM
cjal-3183	338	4	.	.	PUNCT
cjal-3183	339	1	zhonghua	zhonghua	PROPN
cjal-3183	339	2	renmin	renmin	PROPN
cjal-3183	339	3	gongheguo	gongheguo	PROPN
cjal-3183	339	4	gongshang	gongshang	PROPN
cjal-3183	339	5	tongyi	tongyi	PROPN
cjal-3183	339	6	shui	shui	PROPN
cjal-3183	339	7	tiaoli	tiaoli	PROPN
cjal-3183	339	8	cao'an	cao'an	PROPN
cjal-3183	339	9	(	(	PUNCT
cjal-3183	339	10	adopted	adopt	VERB
cjal-3183	339	11	on	on	ADP
cjal-3183	339	12	september	september	PROPN
cjal-3183	339	13	11	11	NUM
cjal-3183	339	14	,	,	PUNCT
cjal-3183	339	15	1958	1958	NUM
cjal-3183	339	16	)	)	PUNCT
cjal-3183	339	17	,	,	PUNCT
cjal-3183	339	18	1958	1958	NUM
cjal-3183	339	19	fagui	fagui	VERB
cjal-3183	339	20	huibian	huibian	ADJ
cjal-3183	339	21	126	126	NUM
cjal-3183	339	22	.	.	PUNCT
cjal-3183	340	1	article	article	NOUN
cjal-3183	340	2	2	2	NUM
cjal-3183	340	3	of	of	ADP
cjal-3183	340	4	the	the	DET
cjal-3183	340	5	cicta	cicta	NOUN
cjal-3183	340	6	stated	state	VERB
cjal-3183	340	7	that	that	SCONJ
cjal-3183	340	8	"	"	PUNCT
cjal-3183	340	9	every	every	DET
cjal-3183	340	10	unit	unit	NOUN
cjal-3183	340	11	or	or	CCONJ
cjal-3183	340	12	person	person	NOUN
cjal-3183	340	13	engaged	engage	VERB
cjal-3183	340	14	in	in	ADP
cjal-3183	340	15	the	the	DET
cjal-3183	340	16	production	production	NOUN
cjal-3183	340	17	of	of	ADP
cjal-3183	340	18	industriaproducts	industriaproduct	NOUN
cjal-3183	340	19	,	,	PUNCT
cjal-3183	340	20	the	the	DET
cjal-3183	340	21	purchase	purchase	NOUN
cjal-3183	340	22	of	of	ADP
cjal-3183	340	23	agriculture	agriculture	NOUN
cjal-3183	340	24	products	product	NOUN
cjal-3183	340	25	,	,	PUNCT
cjal-3183	340	26	the	the	DET
cjal-3183	340	27	importation	importation	NOUN
cjal-3183	340	28	offoreign	offoreign	ADJ
cjal-3183	340	29	goods	good	NOUN
cjal-3183	340	30	,	,	PUNCT
cjal-3183	340	31	commercial	commercial	ADJ
cjal-3183	340	32	retailing	retailing	NOUN
cjal-3183	340	33	,	,	PUNCT
cjal-3183	340	34	communications	communication	NOUN
cjal-3183	340	35	,	,	PUNCT
cjal-3183	340	36	transportation	transportation	NOUN
cjal-3183	340	37	,	,	PUNCT
cjal-3183	340	38	orthe	orthe	DET
cjal-3183	340	39	rendering	rendering	NOUN
cjal-3183	340	40	of	of	ADP
cjal-3183	340	41	services	service	NOUN
cjal-3183	340	42	shall	shall	AUX
cjal-3183	340	43	be	be	AUX
cjal-3183	340	44	the	the	DET
cjal-3183	340	45	taxpayer	taxpayer	NOUN
cjal-3183	340	46	of	of	ADP
cjal-3183	340	47	the	the	DET
cjal-3183	340	48	consolidated	consolidated	ADJ
cjal-3183	340	49	industrial	industrial	ADJ
cjal-3183	340	50	and	and	CCONJ
cjal-3183	340	51	commercial	commercial	ADJ
cjal-3183	340	52	tax	tax	NOUN
cjal-3183	340	53	and	and	CCONJ
cjal-3183	340	54	pay	pay	VERB
cjal-3183	340	55	the	the	DET
cjal-3183	340	56	consolidated	consolidated	ADJ
cjal-3183	340	57	industrial	industrial	ADJ
cjal-3183	340	58	and	and	CCONJ
cjal-3183	340	59	commercial	commercial	ADJ
cjal-3183	340	60	tax	tax	NOUN
cjal-3183	340	61	according	accord	VERB
cjal-3183	340	62	to	to	ADP
cjal-3183	340	63	the	the	DET
cjal-3183	340	64	provisions	provision	NOUN
cjal-3183	340	65	ofthe	ofthe	ADP
cjal-3183	340	66	act	act	PROPN
cjal-3183	340	67	.	.	PUNCT
cjal-3183	340	68	"	"	PUNCT
cjal-3183	341	1	fora	fora	ADJ
cjal-3183	341	2	discussion	discussion	NOUN
cjal-3183	341	3	of	of	ADP
cjal-3183	341	4	the	the	DET
cjal-3183	341	5	cicta	cicta	NOUN
cjal-3183	341	6	and	and	CCONJ
cjal-3183	341	7	its	its	PRON
cjal-3183	341	8	major	major	ADJ
cjal-3183	341	9	provisions	provision	NOUN
cjal-3183	341	10	,	,	PUNCT
cjal-3183	341	11	see	see	VERB
cjal-3183	341	12	timothy	timothy	PROPN
cjal-3183	341	13	a.	a.	PROPN
cjal-3183	341	14	gelatt	gelatt	PROPN
cjal-3183	341	15	&	&	CCONJ
cjal-3183	341	16	richard	richard	PROPN
cjal-3183	341	17	d.	d.	PROPN
cjal-3183	341	18	pomp	pomp	PROPN
cjal-3183	341	19	,	,	PUNCT
cjal-3183	341	20	taxaspects	taxaspect	NOUN
cjal-3183	341	21	of	of	ADP
cjal-3183	341	22	doing	do	VERB
cjal-3183	341	23	business	business	NOUN
cjal-3183	341	24	with	with	ADP
cjal-3183	341	25	the	the	DET
cjal-3183	341	26	people	people	NOUN
cjal-3183	341	27	's	's	PART
cjal-3183	341	28	republic	republic	NOUN
cjal-3183	341	29	of	of	ADP
cjal-3183	341	30	china	china	PROPN
cjal-3183	341	31	,	,	PUNCT
cjal-3183	341	32	in	in	ADP
cjal-3183	341	33	china!s	china!s	PROPN
cjal-3183	341	34	legal	legal	ADJ
cjal-3183	342	1	devet.opmenr	devet.opmenr	NOUN
cjal-3183	342	2	101,123	101,123	NUM
cjal-3183	342	3	-	-	SYM
cjal-3183	342	4	29	29	NUM
cjal-3183	342	5	(	(	PUNCT
cjal-3183	342	6	john	john	PROPN
cjal-3183	342	7	r.	r.	PROPN
cjal-3183	342	8	oldham	oldham	PROPN
cjal-3183	342	9	ed	ed	PROPN
cjal-3183	342	10	.	.	PROPN
cjal-3183	342	11	,	,	PUNCT
cjal-3183	342	12	1986	1986	NUM
cjal-3183	342	13	)	)	PUNCT
cjal-3183	342	14	.	.	PUNCT
cjal-3183	343	1	52	52	NUM
cjal-3183	343	2	.	.	X
cjal-3183	344	1	zhonghua	zhonghua	PROPN
cjal-3183	344	2	remain	remain	VERB
cjal-3183	344	3	gongheguo	gongheguo	ADJ
cjal-3183	344	4	nvaiguo	nvaiguo	PROPN
cjal-3183	344	5	qiye	qiye	PROPN
cjal-3183	344	6	suodeshui	suodeshui	PROPN
cjal-3183	344	7	fa	fa	PROPN
cjal-3183	344	8	(	(	PUNCT
cjal-3183	344	9	adopted	adopt	VERB
cjal-3183	344	10	on	on	ADP
cjal-3183	344	11	december	december	PROPN
cjal-3183	344	12	12	12	NUM
cjal-3183	344	13	,	,	PUNCT
cjal-3183	344	14	1981	1981	NUM
cjal-3183	344	15	)	)	PUNCT
cjal-3183	344	16	,	,	PUNCT
cjal-3183	344	17	1981	1981	NUM
cjal-3183	344	18	fagui	fagui	VERB
cjal-3183	344	19	huibian	huibian	PROPN
cjal-3183	344	20	21	21	NUM
cjal-3183	344	21	.	.	PUNCT
cjal-3183	345	1	article	article	NOUN
cjal-3183	345	2	i	i	PRON
cjal-3183	345	3	of	of	ADP
cjal-3183	345	4	the	the	DET
cjal-3183	345	5	feitl	feitl	NOUN
cjal-3183	345	6	declared	declare	VERB
cjal-3183	345	7	in	in	ADP
cjal-3183	345	8	its	its	PRON
cjal-3183	345	9	relevant	relevant	ADJ
cjal-3183	345	10	part	part	NOUN
cjal-3183	345	11	:	:	PUNCT
cjal-3183	345	12	income	income	NOUN
cjal-3183	345	13	tax	tax	NOUN
cjal-3183	345	14	shall	shall	AUX
cjal-3183	345	15	be	be	AUX
cjal-3183	345	16	levied	levy	VERB
cjal-3183	345	17	in	in	ADP
cjal-3183	345	18	accordance	accordance	NOUN
cjal-3183	345	19	with	with	ADP
cjal-3183	345	20	this	this	DET
cjal-3183	345	21	law	law	NOUN
cjal-3183	345	22	on	on	ADP
cjal-3183	345	23	the	the	DET
cjal-3183	345	24	income	income	NOUN
cjal-3183	345	25	derived	derive	VERB
cjal-3183	345	26	from	from	ADP
cjal-3183	345	27	production	production	NOUN
cjal-3183	345	28	,	,	PUNCT
cjal-3183	345	29	business	business	NOUN
cjal-3183	345	30	and	and	CCONJ
cjal-3183	345	31	othersources	othersource	NOUN
cjal-3183	345	32	by	by	ADP
cjal-3183	345	33	all	all	DET
cjal-3183	345	34	foreign	foreign	ADJ
cjal-3183	345	35	enterprises	enterprise	NOUN
cjal-3183	345	36	operating	operate	VERB
cjal-3183	345	37	in	in	ADP
cjal-3183	345	38	the	the	DET
cjal-3183	345	39	people	people	NOUN
cjal-3183	345	40	's	's	PART
cjal-3183	345	41	republic	republic	NOUN
cjal-3183	345	42	of	of	ADP
cjal-3183	345	43	china	china	PROPN
cjal-3183	345	44	.	.	PUNCT
cjal-3183	346	1	feitl	feitl	PROPN
cjal-3183	346	2	,	,	PUNCT
cjal-3183	346	3	supra	supra	NOUN
cjal-3183	346	4	.	.	PUNCT
cjal-3183	347	1	art	art	NOUN
cjal-3183	347	2	.	.	PUNCT
cjal-3183	348	1	1	1	X
cjal-3183	348	2	.	.	X
cjal-3183	348	3	article	article	NOUN
cjal-3183	348	4	12	12	NUM
cjal-3183	348	5	of	of	ADP
cjal-3183	348	6	the	the	DET
cjal-3183	348	7	same	same	ADJ
cjal-3183	348	8	law	law	NOUN
cjal-3183	348	9	stated	state	VERB
cjal-3183	348	10	:	:	PUNCT
cjal-3183	348	11	the	the	DET
cjal-3183	348	12	tax	tax	NOUN
cjal-3183	348	13	authorities	authority	NOUN
cjal-3183	348	14	have	have	VERB
cjal-3183	348	15	the	the	DET
cjal-3183	348	16	right	right	NOUN
cjal-3183	348	17	to	to	PART
cjal-3183	348	18	investigate	investigate	VERB
cjal-3183	348	19	the	the	DET
cjal-3183	348	20	financial	financial	ADJ
cjal-3183	348	21	,	,	PUNCT
cjal-3183	348	22	accounting	accounting	NOUN
cjal-3183	348	23	and	and	CCONJ
cjal-3183	348	24	tax	tax	NOUN
cjal-3183	348	25	affairs	affair	NOUN
cjal-3183	348	26	of	of	ADP
cjal-3183	348	27	a	a	DET
cjal-3183	348	28	foreign	foreign	ADJ
cjal-3183	348	29	enterprise	enterprise	NOUN
cjal-3183	348	30	...	...	PUNCT
cjal-3183	349	1	foreign	foreign	ADJ
cjal-3183	349	2	enterprises	enterprise	NOUN
cjal-3183	349	3	...	...	PUNCT
cjal-3183	349	4	must	must	AUX
cjal-3183	349	5	make	make	VERB
cjal-3183	349	6	reports	report	NOUN
cjal-3183	349	7	according	accord	VERB
cjal-3183	349	8	to	to	ADP
cjal-3183	349	9	the	the	DET
cjal-3183	349	10	facts	fact	NOUN
cjal-3183	349	11	and	and	CCONJ
cjal-3183	349	12	provide	provide	VERB
cjal-3183	349	13	pertinent	pertinent	ADJ
cjal-3183	349	14	information	information	NOUN
cjal-3183	349	15	,	,	PUNCT
cjal-3183	349	16	may	may	AUX
cjal-3183	349	17	not	not	PART
cjal-3183	349	18	refuse	refuse	VERB
cjal-3183	349	19	to	to	PART
cjal-3183	349	20	cooperate	cooperate	VERB
cjal-3183	349	21	and	and	CCONJ
cjal-3183	349	22	may	may	AUX
cjal-3183	349	23	not	not	PART
cjal-3183	349	24	conceal	conceal	VERB
cjal-3183	349	25	the	the	DET
cjal-3183	349	26	facts	fact	NOUN
cjal-3183	349	27	.	.	PUNCT
cjal-3183	350	1	i	i	PRON
cjal-3183	350	2	d.	d.	PROPN
cjal-3183	350	3	,	,	PUNCT
cjal-3183	350	4	art	art	NOUN
cjal-3183	350	5	12	12	NUM
cjal-3183	350	6	.	.	PUNCT
cjal-3183	351	1	53	53	NUM
cjal-3183	351	2	.	.	PUNCT
cjal-3183	352	1	zhonghua	zhonghua	PROPN
cjal-3183	352	2	renmin	renmin	PROPN
cjal-3183	352	3	gongheguo	gongheguo	PROPN
cjal-3183	352	4	wvaishang	wvaishang	PROPN
cjal-3183	353	1	touzi	touzi	PROPN
cjal-3183	353	2	qiye	qiye	PROPN
cjal-3183	354	1	he	he	PRON
cjal-3183	354	2	waiguo	waiguo	PROPN
cjal-3183	354	3	qiye	qiye	PROPN
cjal-3183	354	4	suodeshui	suodeshui	PROPN
cjal-3183	354	5	fa	fa	PROPN
cjal-3183	354	6	(	(	PUNCT
cjal-3183	354	7	adopted	adopt	VERB
cjal-3183	354	8	on	on	ADP
cjal-3183	354	9	april	april	PROPN
cjal-3183	354	10	9	9	NUM
cjal-3183	354	11	,	,	PUNCT
cjal-3183	354	12	1991	1991	NUM
cjal-3183	354	13	)	)	PUNCT
cjal-3183	354	14	,	,	PUNCT
cjal-3183	354	15	1991	1991	NUM
cjal-3183	354	16	faguihubian28i	faguihubian28i	NOUN
cjal-3183	354	17	.	.	PUNCT
cjal-3183	355	1	article	article	NOUN
cjal-3183	355	2	1	1	NUM
cjal-3183	355	3	of	of	ADP
cjal-3183	355	4	the	the	DET
cjal-3183	355	5	utl	utl	NOUN
cjal-3183	355	6	provides	provide	VERB
cjal-3183	355	7	in	in	ADP
cjal-3183	355	8	its	its	PRON
cjal-3183	355	9	relevant	relevant	ADJ
cjal-3183	355	10	part	part	NOUN
cjal-3183	355	11	:	:	PUNCT
cjal-3183	355	12	income	income	NOUN
cjal-3183	355	13	tax	tax	NOUN
cjal-3183	355	14	shall	shall	AUX
cjal-3183	355	15	be	be	AUX
cjal-3183	355	16	paid	pay	VERB
cjal-3183	355	17	in	in	ADP
cjal-3183	355	18	accordance	accordance	NOUN
cjal-3183	355	19	with	with	ADP
cjal-3183	355	20	the	the	DET
cjal-3183	355	21	provisions	provision	NOUN
cjal-3183	355	22	of	of	ADP
cjal-3183	355	23	this	this	DET
cjal-3183	355	24	law	law	NOUN
cjal-3183	355	25	by	by	ADP
cjal-3183	355	26	enterprises	enterprise	NOUN
cjal-3183	355	27	with	with	ADP
cjal-3183	355	28	foreign	foreign	ADJ
cjal-3183	355	29	investment	investment	NOUN
cjal-3183	355	30	within	within	ADP
cjal-3183	355	31	the	the	DET
cjal-3183	355	32	territory	territory	NOUN
cjal-3183	355	33	of	of	ADP
cjal-3183	355	34	the	the	DET
cjal-3183	355	35	people	people	NOUN
cjal-3183	355	36	's	's	PART
cjal-3183	355	37	republic	republic	NOUN
cjal-3183	355	38	of	of	ADP
cjal-3183	355	39	china	china	PROPN
cjal-3183	355	40	on	on	ADP
cjal-3183	355	41	their	their	PRON
cjal-3183	355	42	income	income	NOUN
cjal-3183	355	43	derived	derive	VERB
cjal-3183	355	44	from	from	ADP
cjal-3183	355	45	production	production	NOUN
cjal-3183	355	46	,	,	PUNCT
cjal-3183	355	47	business	business	NOUN
cjal-3183	355	48	operations	operation	NOUN
cjal-3183	355	49	and	and	CCONJ
cjal-3183	355	50	other	other	ADJ
cjal-3183	355	51	sources	source	NOUN
cjal-3183	355	52	.	.	PUNCT
cjal-3183	356	1	19981	19981	NUM
cjal-3183	356	2	columbia	columbia	PROPN
cjal-3183	356	3	journal	journal	PROPN
cjal-3183	356	4	of	of	ADP
cjal-3183	356	5	asian	asian	ADJ
cjal-3183	356	6	law	law	NOUN
cjal-3183	356	7	articles	article	NOUN
cjal-3183	356	8	4	4	NUM
cjal-3183	356	9	and	and	CCONJ
cjal-3183	356	10	16	16	NUM
cjal-3183	356	11	of	of	ADP
cjal-3183	356	12	the	the	DET
cjal-3183	356	13	1992	1992	NUM
cjal-3183	356	14	tax	tax	NOUN
cjal-3183	356	15	collection	collection	NOUN
cjal-3183	356	16	law.54	law.54	PROPN
cjal-3183	357	1	the	the	DET
cjal-3183	357	2	local	local	ADJ
cjal-3183	357	3	taxation	taxation	NOUN
cjal-3183	357	4	bureau	bureau	NOUN
cjal-3183	357	5	then	then	ADV
cjal-3183	357	6	proceeded	proceed	VERB
cjal-3183	357	7	to	to	PART
cjal-3183	357	8	assess	assess	VERB
cjal-3183	357	9	and	and	CCONJ
cjal-3183	357	10	calculate	calculate	VERB
cjal-3183	357	11	the	the	DET
cjal-3183	357	12	jv	jv	NOUN
cjal-3183	357	13	's	's	PART
cjal-3183	357	14	tax	tax	NOUN
cjal-3183	357	15	and	and	CCONJ
cjal-3183	357	16	penalty	penalty	NOUN
cjal-3183	357	17	liabilities	liability	NOUN
cjal-3183	357	18	on	on	ADP
cjal-3183	357	19	the	the	DET
cjal-3183	357	20	basis	basis	NOUN
cjal-3183	357	21	of	of	ADP
cjal-3183	357	22	legislation	legislation	NOUN
cjal-3183	357	23	,	,	PUNCT
cjal-3183	357	24	regulations	regulation	NOUN
cjal-3183	357	25	and	and	CCONJ
cjal-3183	357	26	ministerial	ministerial	ADJ
cjal-3183	357	27	pronouncements	pronouncement	NOUN
cjal-3183	357	28	.	.	PUNCT
cjal-3183	358	1	5	5	NUM
cjal-3183	358	2	baori	baori	NOUN
cjal-3183	358	3	was	be	AUX
cjal-3183	358	4	found	find	VERB
cjal-3183	358	5	to	to	PART
cjal-3183	358	6	have	have	AUX
cjal-3183	358	7	collected	collect	VERB
cjal-3183	358	8	902,016,569.80	902,016,569.80	NUM
cjal-3183	358	9	yuan	yuan	NOUN
cjal-3183	358	10	in	in	ADP
cjal-3183	358	11	club	club	NOUN
cjal-3183	358	12	membership	membership	NOUN
cjal-3183	358	13	fees	fee	NOUN
cjal-3183	358	14	between	between	ADP
cjal-3183	358	15	1988	1988	NUM
cjal-3183	358	16	and	and	CCONJ
cjal-3183	358	17	1993	1993	NUM
cjal-3183	358	18	,	,	PUNCT
cjal-3183	358	19	and	and	CCONJ
cjal-3183	358	20	the	the	DET
cjal-3183	358	21	local	local	ADJ
cjal-3183	358	22	taxation	taxation	NOUN
cjal-3183	358	23	bureau	bureau	NOUN
cjal-3183	358	24	determined	determine	VERB
cjal-3183	358	25	that	that	SCONJ
cjal-3183	358	26	it	it	PRON
cjal-3183	358	27	owed	owe	VERB
cjal-3183	358	28	45,551,836.77	45,551,836.77	NUM
cjal-3183	358	29	yuan	yuan	NOUN
cjal-3183	358	30	in	in	ADP
cjal-3183	358	31	arrears	arrear	NOUN
cjal-3183	358	32	of	of	ADP
cjal-3183	358	33	consolidated	consolidated	ADJ
cjal-3183	358	34	industrial	industrial	ADJ
cjal-3183	358	35	and	and	CCONJ
cjal-3183	358	36	commercial	commercial	ADJ
cjal-3183	358	37	tax	tax	NOUN
cjal-3183	358	38	(	(	PUNCT
cjal-3183	358	39	"	"	PUNCT
cjal-3183	358	40	cict")56	cict")56	PROPN
cjal-3183	358	41	plus	plus	CCONJ
cjal-3183	358	42	22,775,918.39	22,775,918.39	NUM
cjal-3183	358	43	in	in	ADP
cjal-3183	358	44	utl	utl	PROPN
cjal-3183	358	45	,	,	PUNCT
cjal-3183	358	46	i	i	PROPN
cjal-3183	358	47	d.	d.	PROPN
cjal-3183	358	48	,	,	PUNCT
cjal-3183	358	49	art	art	NOUN
cjal-3183	358	50	.	.	PUNCT
cjal-3183	359	1	1	1	NUM
cjal-3183	359	2	.	.	X
cjal-3183	359	3	54	54	NUM
cjal-3183	359	4	.	.	PUNCT
cjal-3183	360	1	article	article	NOUN
cjal-3183	360	2	4	4	NUM
cjal-3183	360	3	of	of	ADP
cjal-3183	360	4	the	the	DET
cjal-3183	360	5	1992	1992	NUM
cjal-3183	360	6	tax	tax	NOUN
cjal-3183	360	7	collection	collection	NOUN
cjal-3183	360	8	law	law	NOUN
cjal-3183	360	9	states	state	VERB
cjal-3183	360	10	:	:	PUNCT
cjal-3183	360	11	"	"	PUNCT
cjal-3183	360	12	units	unit	NOUN
cjal-3183	360	13	and	and	CCONJ
cjal-3183	360	14	individuals	individual	NOUN
cjal-3183	360	15	that	that	PRON
cjal-3183	360	16	are	be	AUX
cjal-3183	360	17	obligated	obligate	VERB
cjal-3183	360	18	to	to	PART
cjal-3183	360	19	pay	pay	VERB
cjal-3183	360	20	tax	tax	NOUN
cjal-3183	360	21	as	as	ADP
cjal-3183	360	22	prescribed	prescribe	VERB
cjal-3183	360	23	by	by	ADP
cjal-3183	360	24	law	law	NOUN
cjal-3183	360	25	or	or	CCONJ
cjal-3183	360	26	administrative	administrative	ADJ
cjal-3183	360	27	rules	rule	NOUN
cjal-3183	360	28	and	and	CCONJ
cjal-3183	360	29	regulations	regulation	NOUN
cjal-3183	360	30	are	be	AUX
cjal-3183	360	31	taxpayers	taxpayer	NOUN
cjal-3183	360	32	....	....	PUNCT
cjal-3183	361	1	taxpayers	taxpayer	NOUN
cjal-3183	361	2	...	...	PUNCT
cjal-3183	361	3	must	must	AUX
cjal-3183	361	4	pay	pay	VERB
cjal-3183	361	5	...	...	PUNCT
cjal-3183	361	6	and	and	CCONJ
cjal-3183	361	7	remit	remit	VERB
cjal-3183	361	8	tax	tax	NOUN
cjal-3183	361	9	.	.	PUNCT
cjal-3183	362	1	..	..	PUNCT
cjal-3183	362	2	in	in	ADP
cjal-3183	362	3	accordance	accordance	NOUN
cjal-3183	362	4	with	with	ADP
cjal-3183	362	5	the	the	DET
cjal-3183	362	6	provisions	provision	NOUN
cjal-3183	362	7	of	of	ADP
cjal-3183	362	8	relevant	relevant	ADJ
cjal-3183	362	9	laws	law	NOUN
cjal-3183	362	10	or	or	CCONJ
cjal-3183	362	11	administrative	administrative	ADJ
cjal-3183	362	12	rules	rule	NOUN
cjal-3183	362	13	and	and	CCONJ
cjal-3183	362	14	regulations	regulation	NOUN
cjal-3183	362	15	.	.	PUNCT
cjal-3183	362	16	"	"	PUNCT
cjal-3183	362	17	1992	1992	NUM
cjal-3183	362	18	tax	tax	NOUN
cjal-3183	362	19	collection	collection	NOUN
cjal-3183	362	20	law	law	NOUN
cjal-3183	362	21	,	,	PUNCT
cjal-3183	362	22	supra	supra	PROPN
cjal-3183	362	23	note	note	NOUN
cjal-3183	362	24	3	3	NUM
cjal-3183	362	25	,	,	PUNCT
cjal-3183	362	26	art	art	NOUN
cjal-3183	362	27	.	.	PUNCT
cjal-3183	363	1	4	4	X
cjal-3183	363	2	.	.	X
cjal-3183	363	3	article	article	NOUN
cjal-3183	363	4	16	16	NUM
cjal-3183	363	5	of	of	ADP
cjal-3183	363	6	the	the	DET
cjal-3183	363	7	statute	statute	NOUN
cjal-3183	363	8	provides	provide	VERB
cjal-3183	363	9	in	in	ADP
cjal-3183	363	10	relevant	relevant	ADJ
cjal-3183	363	11	part	part	NOUN
cjal-3183	363	12	:	:	PUNCT
cjal-3183	363	13	taxpayers	taxpayer	NOUN
cjal-3183	363	14	must	must	AUX
cjal-3183	363	15	,	,	PUNCT
cjal-3183	363	16	within	within	ADP
cjal-3183	363	17	the	the	DET
cjal-3183	363	18	time	time	NOUN
cjal-3183	363	19	limit	limit	NOUN
cjal-3183	363	20	for	for	ADP
cjal-3183	363	21	tax	tax	NOUN
cjal-3183	363	22	declaration	declaration	NOUN
cjal-3183	363	23	as	as	SCONJ
cjal-3183	363	24	prescribed	prescribe	VERB
cjal-3183	363	25	by	by	ADP
cjal-3183	363	26	law	law	NOUN
cjal-3183	363	27	or	or	CCONJ
cjal-3183	363	28	administrative	administrative	ADJ
cjal-3183	363	29	rules	rule	NOUN
cjal-3183	363	30	and	and	CCONJ
cjal-3183	363	31	regulations	regulation	NOUN
cjal-3183	363	32	,	,	PUNCT
cjal-3183	363	33	or	or	CCONJ
cjal-3183	363	34	as	as	SCONJ
cjal-3183	363	35	determined	determine	VERB
cjal-3183	363	36	by	by	ADP
cjal-3183	363	37	the	the	DET
cjal-3183	363	38	tax	tax	NOUN
cjal-3183	363	39	authorities	authority	NOUN
cjal-3183	363	40	in	in	ADP
cjal-3183	363	41	accordance	accordance	NOUN
cjal-3183	363	42	with	with	ADP
cjal-3183	363	43	law	law	NOUN
cjal-3183	363	44	or	or	CCONJ
cjal-3183	363	45	administrative	administrative	ADJ
cjal-3183	363	46	rules	rule	NOUN
cjal-3183	363	47	and	and	CCONJ
cjal-3183	363	48	regulations	regulation	NOUN
cjal-3183	363	49	,	,	PUNCT
cjal-3183	363	50	complete	complete	ADJ
cjal-3183	363	51	formalities	formality	NOUN
cjal-3183	363	52	for	for	ADP
cjal-3183	363	53	tax	tax	NOUN
cjal-3183	363	54	declaration	declaration	NOUN
cjal-3183	363	55	,	,	PUNCT
cjal-3183	363	56	submit	submit	VERB
cjal-3183	363	57	tax	tax	NOUN
cjal-3183	363	58	returns	return	NOUN
cjal-3183	363	59	,	,	PUNCT
cjal-3183	363	60	financial	financial	ADJ
cjal-3183	363	61	and	and	CCONJ
cjal-3183	363	62	accounting	accounting	NOUN
cjal-3183	363	63	statements	statement	NOUN
cjal-3183	363	64	as	as	ADV
cjal-3183	363	65	well	well	ADV
cjal-3183	363	66	as	as	ADP
cjal-3183	363	67	other	other	ADJ
cjal-3183	363	68	relevant	relevant	ADJ
cjal-3183	363	69	information	information	NOUN
cjal-3183	363	70	on	on	ADP
cjal-3183	363	71	tax	tax	NOUN
cjal-3183	363	72	payments	payment	NOUN
cjal-3183	363	73	required	require	VERB
cjal-3183	363	74	of	of	ADP
cjal-3183	363	75	taxpayers	taxpayer	NOUN
cjal-3183	363	76	by	by	ADP
cjal-3183	363	77	the	the	DET
cjal-3183	363	78	tax	tax	NOUN
cjal-3183	363	79	authorities	authority	NOUN
cjal-3183	363	80	in	in	ADP
cjal-3183	363	81	light	light	NOUN
cjal-3183	363	82	of	of	ADP
cjal-3183	363	83	the	the	DET
cjal-3183	363	84	actual	actual	ADJ
cjal-3183	363	85	needs	need	NOUN
cjal-3183	363	86	.	.	PUNCT
cjal-3183	364	1	i	i	PRON
cjal-3183	364	2	d.	d.	PROPN
cjal-3183	364	3	,	,	PUNCT
cjal-3183	364	4	art	art	NOUN
cjal-3183	364	5	.	.	PUNCT
cjal-3183	365	1	16	16	NUM
cjal-3183	365	2	.	.	X
cjal-3183	366	1	55	55	NUM
cjal-3183	366	2	.	.	PUNCT
cjal-3183	367	1	the	the	DET
cjal-3183	367	2	may	may	PROPN
cjal-3183	367	3	1996	1996	NUM
cjal-3183	367	4	decision	decision	NOUN
cjal-3183	367	5	cited	cite	VERB
cjal-3183	367	6	the	the	DET
cjal-3183	367	7	following	follow	VERB
cjal-3183	367	8	authorities	authority	NOUN
cjal-3183	367	9	:	:	PUNCT
cjal-3183	367	10	article	article	NOUN
cjal-3183	367	11	16	16	NUM
cjal-3183	367	12	of	of	ADP
cjal-3183	367	13	the	the	DET
cjal-3183	367	14	cicta	cicta	NOUN
cjal-3183	367	15	,	,	PUNCT
cjal-3183	367	16	supra	supra	PROPN
cjal-3183	367	17	note	note	NOUN
cjal-3183	367	18	51	51	NUM
cjal-3183	367	19	(	(	PUNCT
cjal-3183	367	20	tax	tax	NOUN
cjal-3183	367	21	authorities	authority	NOUN
cjal-3183	367	22	may	may	AUX
cjal-3183	367	23	punish	punish	VERB
cjal-3183	367	24	tax	tax	NOUN
cjal-3183	367	25	evasion	evasion	NOUN
cjal-3183	367	26	by	by	ADP
cjal-3183	367	27	imposing	impose	VERB
cjal-3183	367	28	up	up	ADP
cjal-3183	367	29	to	to	PART
cjal-3183	367	30	five	five	NUM
cjal-3183	367	31	times	time	NOUN
cjal-3183	367	32	the	the	DET
cjal-3183	367	33	amount	amount	NOUN
cjal-3183	367	34	of	of	ADP
cjal-3183	367	35	tax	tax	NOUN
cjal-3183	367	36	evaded	evade	VERB
cjal-3183	367	37	)	)	PUNCT
cjal-3183	367	38	;	;	PUNCT
cjal-3183	367	39	article	article	NOUN
cjal-3183	367	40	15	15	NUM
cjal-3183	367	41	of	of	ADP
cjal-3183	367	42	the	the	DET
cjal-3183	367	43	feitl	feitl	NOUN
cjal-3183	367	44	,	,	PUNCT
cjal-3183	367	45	supra	supra	PROPN
cjal-3183	367	46	note	note	NOUN
cjal-3183	367	47	92	92	NUM
cjal-3183	367	48	(	(	PUNCT
cjal-3183	367	49	imposing	impose	VERB
cjal-3183	367	50	fines	fine	NOUN
cjal-3183	367	51	in	in	ADP
cjal-3183	367	52	case	case	NOUN
cjal-3183	367	53	of	of	ADP
cjal-3183	367	54	failure	failure	NOUN
cjal-3183	367	55	to	to	PART
cjal-3183	367	56	report	report	VERB
cjal-3183	367	57	income	income	NOUN
cjal-3183	367	58	or	or	CCONJ
cjal-3183	367	59	file	file	VERB
cjal-3183	367	60	tax	tax	NOUN
cjal-3183	367	61	return	return	NOUN
cjal-3183	367	62	and	and	CCONJ
cjal-3183	367	63	fines	fine	NOUN
cjal-3183	367	64	up	up	ADP
cjal-3183	367	65	to	to	PART
cjal-3183	367	66	five	five	NUM
cjal-3183	367	67	times	time	NOUN
cjal-3183	367	68	the	the	DET
cjal-3183	367	69	amount	amount	NOUN
cjal-3183	367	70	of	of	ADP
cjal-3183	367	71	tax	tax	NOUN
cjal-3183	367	72	evaded	evade	VERB
cjal-3183	367	73	)	)	PUNCT
cjal-3183	367	74	;	;	PUNCT
cjal-3183	367	75	and	and	CCONJ
cjal-3183	368	1	article	article	NOUN
cjal-3183	368	2	24	24	NUM
cjal-3183	368	3	of	of	ADP
cjal-3183	368	4	the	the	DET
cjal-3183	368	5	zhonghua	zhonghua	PROPN
cjal-3183	368	6	renmin	renmin	PROPN
cjal-3183	368	7	gongheguo	gongheguo	PROPN
cjal-3183	368	8	waiguo	waiguo	PROPN
cjal-3183	368	9	qiye	qiye	PROPN
cjal-3183	368	10	suodeshui	suodeshui	PROPN
cjal-3183	368	11	fa	fa	PROPN
cjal-3183	368	12	shishi	shishi	PROPN
cjal-3183	368	13	xize	xize	VERB
cjal-3183	368	14	[	[	X
cjal-3183	368	15	rules	rule	NOUN
cjal-3183	368	16	for	for	ADP
cjal-3183	368	17	the	the	DET
cjal-3183	368	18	implementation	implementation	NOUN
cjal-3183	368	19	of	of	ADP
cjal-3183	368	20	the	the	DET
cjal-3183	368	21	income	income	NOUN
cjal-3183	368	22	tax	tax	NOUN
cjal-3183	368	23	law	law	NOUN
cjal-3183	368	24	of	of	ADP
cjal-3183	368	25	the	the	DET
cjal-3183	368	26	people	people	NOUN
cjal-3183	368	27	's	's	PART
cjal-3183	368	28	republic	republic	NOUN
cjal-3183	368	29	of	of	ADP
cjal-3183	368	30	china	china	PROPN
cjal-3183	368	31	concerning	concern	VERB
cjal-3183	368	32	foreign	foreign	ADJ
cjal-3183	368	33	enterprises	enterprise	NOUN
cjal-3183	368	34	]	]	PUNCT
cjal-3183	368	35	(	(	PUNCT
cjal-3183	368	36	promulgated	promulgate	VERB
cjal-3183	368	37	on	on	ADP
cjal-3183	368	38	february	february	PROPN
cjal-3183	368	39	21	21	NUM
cjal-3183	368	40	,	,	PUNCT
cjal-3183	368	41	1982	1982	NUM
cjal-3183	368	42	)	)	PUNCT
cjal-3183	368	43	,	,	PUNCT
cjal-3183	368	44	1982	1982	NUM
cjal-3183	368	45	fagui	fagui	VERB
cjal-3183	368	46	huiaian	huiaian	PROPN
cjal-3183	368	47	221,228	221,228	NUM
cjal-3183	369	1	[	[	X
cjal-3183	369	2	hereinafter	hereinafter	NOUN
cjal-3183	369	3	1982	1982	NUM
cjal-3183	369	4	implementing	implement	VERB
cjal-3183	369	5	rules	rule	NOUN
cjal-3183	369	6	for	for	ADP
cjal-3183	369	7	feitl	feitl	NOUN
cjal-3183	369	8	]	]	PUNCT
cjal-3183	369	9	(	(	PUNCT
cjal-3183	369	10	in	in	ADP
cjal-3183	369	11	case	case	NOUN
cjal-3183	369	12	of	of	ADP
cjal-3183	369	13	taxpayer	taxpayer	NOUN
cjal-3183	369	14	's	's	PART
cjal-3183	369	15	failure	failure	NOUN
cjal-3183	369	16	to	to	PART
cjal-3183	369	17	provide	provide	VERB
cjal-3183	369	18	information	information	NOUN
cjal-3183	369	19	,	,	PUNCT
cjal-3183	369	20	authorities	authority	NOUN
cjal-3183	369	21	may	may	AUX
cjal-3183	369	22	determine	determine	VERB
cjal-3183	369	23	the	the	DET
cjal-3183	369	24	taxable	taxable	ADJ
cjal-3183	369	25	revenue	revenue	NOUN
cjal-3183	369	26	amount	amount	NOUN
cjal-3183	369	27	)	)	PUNCT
cjal-3183	369	28	;	;	PUNCT
cjal-3183	369	29	zhonghua	zhonghua	PROPN
cjal-3183	369	30	renmin	renmin	PROPN
cjal-3183	369	31	gongheguo	gongheguo	PROPN
cjal-3183	369	32	waishang	waishang	PROPN
cjal-3183	370	1	touzi	touzi	PROPN
cjal-3183	370	2	qiye	qiye	PROPN
cjal-3183	371	1	he	he	PRON
cjal-3183	371	2	waiguo	waiguo	PROPN
cjal-3183	371	3	qiye	qiye	PROPN
cjal-3183	371	4	suodeshui	suodeshui	PROPN
cjal-3183	371	5	fa	fa	PROPN
cjal-3183	371	6	shishi	shishi	PROPN
cjal-3183	371	7	xize	xize	VERB
cjal-3183	372	1	[	[	X
cjal-3183	372	2	rules	rule	NOUN
cjal-3183	372	3	for	for	ADP
cjal-3183	372	4	the	the	DET
cjal-3183	372	5	implementation	implementation	NOUN
cjal-3183	372	6	of	of	ADP
cjal-3183	372	7	the	the	DET
cjal-3183	372	8	income	income	NOUN
cjal-3183	372	9	tax	tax	NOUN
cjal-3183	372	10	law	law	NOUN
cjal-3183	372	11	of	of	ADP
cjal-3183	372	12	the	the	DET
cjal-3183	372	13	people	people	NOUN
cjal-3183	372	14	's	's	PART
cjal-3183	372	15	republic	republic	NOUN
cjal-3183	372	16	of	of	ADP
cjal-3183	372	17	china	china	PROPN
cjal-3183	372	18	concerning	concern	VERB
cjal-3183	372	19	foreign	foreign	ADJ
cjal-3183	372	20	investment	investment	NOUN
cjal-3183	372	21	enterprises	enterprise	NOUN
cjal-3183	372	22	and	and	CCONJ
cjal-3183	372	23	foreign	foreign	ADJ
cjal-3183	372	24	enterprises	enterprise	NOUN
cjal-3183	372	25	]	]	PUNCT
cjal-3183	372	26	,	,	PUNCT
cjal-3183	372	27	art	art	NOUN
cjal-3183	372	28	.	.	PUNCT
cjal-3183	373	1	16	16	NUM
cjal-3183	373	2	(	(	PUNCT
cjal-3183	373	3	promulgated	promulgate	VERB
cjal-3183	373	4	on	on	ADP
cjal-3183	373	5	june	june	PROPN
cjal-3183	373	6	30	30	NUM
cjal-3183	373	7	,	,	PUNCT
cjal-3183	373	8	1991	1991	NUM
cjal-3183	373	9	)	)	PUNCT
cjal-3183	373	10	,	,	PUNCT
cjal-3183	373	11	1991	1991	NUM
cjal-3183	373	12	fagui	fagui	VERB
cjal-3183	373	13	huibian	huibian	ADJ
cjal-3183	373	14	290	290	NUM
cjal-3183	373	15	(	(	PUNCT
cjal-3183	373	16	in	in	ADP
cjal-3183	373	17	case	case	NOUN
cjal-3183	373	18	a	a	DET
cjal-3183	373	19	taxpayer	taxpayer	NOUN
cjal-3183	373	20	is	be	AUX
cjal-3183	373	21	unable	unable	ADJ
cjal-3183	373	22	to	to	PART
cjal-3183	373	23	provide	provide	VERB
cjal-3183	373	24	information	information	NOUN
cjal-3183	373	25	,	,	PUNCT
cjal-3183	373	26	authorities	authority	NOUN
cjal-3183	373	27	shall	shall	AUX
cjal-3183	373	28	determine	determine	VERB
cjal-3183	373	29	profit	profit	NOUN
cjal-3183	373	30	and	and	CCONJ
cjal-3183	373	31	taxable	taxable	ADJ
cjal-3183	373	32	income	income	NOUN
cjal-3183	373	33	with	with	ADP
cjal-3183	373	34	reference	reference	NOUN
cjal-3183	373	35	to	to	ADP
cjal-3183	373	36	industrial	industrial	ADJ
cjal-3183	373	37	profit	profit	NOUN
cjal-3183	373	38	level	level	NOUN
cjal-3183	373	39	)	)	PUNCT
cjal-3183	373	40	;	;	PUNCT
cjal-3183	373	41	the	the	DET
cjal-3183	373	42	1992	1992	NUM
cjal-3183	373	43	tax	tax	NOUN
cjal-3183	373	44	collection	collection	NOUN
cjal-3183	373	45	law	law	NOUN
cjal-3183	373	46	,	,	PUNCT
cjal-3183	373	47	supra	supra	PROPN
cjal-3183	373	48	note	note	NOUN
cjal-3183	373	49	3	3	NUM
cjal-3183	373	50	,	,	PUNCT
cjal-3183	373	51	arts	art	NOUN
cjal-3183	373	52	.	.	PUNCT
cjal-3183	374	1	23	23	NUM
cjal-3183	374	2	,	,	PUNCT
cjal-3183	374	3	40	40	NUM
cjal-3183	374	4	(	(	PUNCT
cjal-3183	374	5	authorities	authority	NOUN
cjal-3183	374	6	can	can	AUX
cjal-3183	374	7	assess	assess	VERB
cjal-3183	374	8	tax	tax	NOUN
cjal-3183	374	9	even	even	ADV
cjal-3183	374	10	where	where	SCONJ
cjal-3183	374	11	information	information	NOUN
cjal-3183	374	12	is	be	AUX
cjal-3183	374	13	inadequate	inadequate	ADJ
cjal-3183	374	14	or	or	CCONJ
cjal-3183	374	15	non	non	ADJ
cjal-3183	374	16	-	-	ADJ
cjal-3183	374	17	existent	existent	ADJ
cjal-3183	374	18	;	;	PUNCT
cjal-3183	374	19	tax	tax	NOUN
cjal-3183	374	20	evasion	evasion	NOUN
cjal-3183	374	21	punishable	punishable	ADJ
cjal-3183	374	22	by	by	ADP
cjal-3183	374	23	fines	fine	NOUN
cjal-3183	374	24	up	up	ADP
cjal-3183	374	25	to	to	PART
cjal-3183	374	26	five	five	NUM
cjal-3183	374	27	times	time	NOUN
cjal-3183	374	28	the	the	DET
cjal-3183	374	29	amount	amount	NOUN
cjal-3183	374	30	of	of	ADP
cjal-3183	374	31	tax	tax	NOUN
cjal-3183	374	32	evaded	evade	VERB
cjal-3183	374	33	)	)	PUNCT
cjal-3183	374	34	;	;	PUNCT
cjal-3183	374	35	circular	circular	NOUN
cjal-3183	374	36	of	of	ADP
cjal-3183	374	37	the	the	DET
cjal-3183	374	38	finance	finance	NOUN
cjal-3183	374	39	ministry	ministry	PROPN
cjal-3183	374	40	(	(	PUNCT
cjal-3183	374	41	86	86	NUM
cjal-3183	374	42	)	)	PUNCT
cjal-3183	374	43	cai	cai	PROPN
cjal-3183	374	44	shui	shui	PROPN
cjal-3183	374	45	zi	zi	PROPN
cjal-3183	374	46	,	,	PUNCT
cjal-3183	374	47	no	no	INTJ
cjal-3183	374	48	.	.	NOUN
cjal-3183	375	1	143	143	NUM
cjal-3183	375	2	(	(	PUNCT
cjal-3183	375	3	golf	golf	NOUN
cjal-3183	375	4	course	course	NOUN
cjal-3183	375	5	subject	subject	ADJ
cjal-3183	375	6	to	to	ADP
cjal-3183	375	7	5	5	NUM
cjal-3183	375	8	percent	percent	NOUN
cjal-3183	375	9	of	of	ADP
cjal-3183	375	10	cict	cict	NOUN
cjal-3183	375	11	)	)	PUNCT
cjal-3183	375	12	(	(	PUNCT
cjal-3183	375	13	circular	circular	ADJ
cjal-3183	375	14	(	(	PUNCT
cjal-3183	375	15	86	86	NUM
cjal-3183	375	16	)	)	PUNCT
cjal-3183	375	17	no	no	NOUN
cjal-3183	375	18	.	.	NOUN
cjal-3183	375	19	143	143	NUM
cjal-3183	375	20	)	)	PUNCT
cjal-3183	375	21	;	;	PUNCT
cjal-3183	375	22	circular	circular	NOUN
cjal-3183	375	23	of	of	ADP
cjal-3183	375	24	the	the	DET
cjal-3183	375	25	finance	finance	NOUN
cjal-3183	375	26	ministry	ministry	PROPN
cjal-3183	375	27	(	(	PUNCT
cjal-3183	375	28	86	86	NUM
cjal-3183	375	29	)	)	PUNCT
cjal-3183	375	30	cai	cai	PROPN
cjal-3183	375	31	shui	shui	PROPN
cjal-3183	375	32	wai	wai	PROPN
cjal-3183	375	33	zi	zi	PROPN
cjal-3183	375	34	,	,	PUNCT
cjal-3183	375	35	no	no	INTJ
cjal-3183	375	36	.	.	NOUN
cjal-3183	375	37	170	170	NUM
cjal-3183	375	38	(	(	PUNCT
cjal-3183	375	39	membership	membership	NOUN
cjal-3183	375	40	fees	fee	NOUN
cjal-3183	375	41	of	of	ADP
cjal-3183	375	42	golf	golf	NOUN
cjal-3183	375	43	clubs	club	NOUN
cjal-3183	375	44	taxable	taxable	ADJ
cjal-3183	375	45	under	under	ADP
cjal-3183	375	46	the	the	DET
cjal-3183	375	47	cict	cict	ADJ
cjal-3183	375	48	and	and	CCONJ
cjal-3183	375	49	enterprise	enterprise	NOUN
cjal-3183	375	50	income	income	NOUN
cjal-3183	375	51	tax	tax	NOUN
cjal-3183	375	52	)	)	PUNCT
cjal-3183	375	53	(	(	PUNCT
cjal-3183	375	54	circular	circular	ADJ
cjal-3183	375	55	(	(	PUNCT
cjal-3183	375	56	86	86	NUM
cjal-3183	375	57	)	)	PUNCT
cjal-3183	375	58	no	no	NOUN
cjal-3183	375	59	.	.	NOUN
cjal-3183	375	60	170	170	NUM
cjal-3183	375	61	)	)	PUNCT
cjal-3183	375	62	;	;	PUNCT
cjal-3183	375	63	may	may	AUX
cjal-3183	375	64	1996	1996	NUM
cjal-3183	375	65	decision	decision	NOUN
cjal-3183	375	66	,	,	PUNCT
cjal-3183	375	67	supra	supra	NOUN
cjal-3183	375	68	note	note	NOUN
cjal-3183	375	69	5	5	NUM
cjal-3183	375	70	.	.	X
cjal-3183	375	71	56	56	NUM
cjal-3183	375	72	.	.	PUNCT
cjal-3183	376	1	may	may	AUX
cjal-3183	376	2	1996	1996	NUM
cjal-3183	376	3	decision	decision	NOUN
cjal-3183	376	4	,	,	PUNCT
cjal-3183	376	5	supra	supra	NOUN
cjal-3183	376	6	note	note	NOUN
cjal-3183	376	7	5	5	NUM
cjal-3183	376	8	.	.	PUNCT
cjal-3183	377	1	the	the	DET
cjal-3183	377	2	local	local	ADJ
cjal-3183	377	3	taxation	taxation	NOUN
cjal-3183	377	4	bureau	bureau	NOUN
cjal-3183	377	5	applied	apply	VERB
cjal-3183	377	6	the	the	DET
cjal-3183	377	7	5	5	NUM
cjal-3183	377	8	percent	percent	NOUN
cjal-3183	377	9	rate	rate	NOUN
cjal-3183	377	10	to	to	ADP
cjal-3183	377	11	all	all	DET
cjal-3183	377	12	receipts	receipt	NOUN
cjal-3183	377	13	received	receive	VERB
cjal-3183	377	14	between	between	ADP
cjal-3183	377	15	1988	1988	NUM
cjal-3183	377	16	and	and	CCONJ
cjal-3183	377	17	1993	1993	NUM
cjal-3183	377	18	.	.	PUNCT
cjal-3183	378	1	the	the	DET
cjal-3183	378	2	amount	amount	NOUN
cjal-3183	378	3	included	include	VERB
cjal-3183	378	4	a	a	DET
cjal-3183	378	5	cict	cict	ADJ
cjal-3183	378	6	surcharge	surcharge	NOUN
cjal-3183	378	7	of	of	ADP
cjal-3183	378	8	451,008.28	451,008.28	NUM
cjal-3183	378	9	yuan	yuan	NOUN
cjal-3183	378	10	,	,	PUNCT
cjal-3183	378	11	which	which	PRON
cjal-3183	378	12	was	be	AUX
cjal-3183	378	13	calculated	calculate	VERB
cjal-3183	378	14	at	at	ADP
cjal-3183	378	15	10	10	NUM
cjal-3183	378	16	percent	percent	NOUN
cjal-3183	378	17	of	of	ADP
cjal-3183	378	18	the	the	DET
cjal-3183	378	19	45,100,828.49	45,100,828.49	NUM
cjal-3183	378	20	yuan	yuan	PROPN
cjal-3183	378	21	outstanding	outstanding	ADJ
cjal-3183	378	22	cict	cict	PROPN
cjal-3183	378	23	.	.	PUNCT
cjal-3183	379	1	[	[	X
cjal-3183	379	2	12:2	12:2	NUM
cjal-3183	379	3	theadministrative	theadministrative	ADJ
cjal-3183	379	4	use	use	NOUN
cjal-3183	379	5	oflawin	oflawin	NOUN
cjal-3183	379	6	china	china	PROPN
cjal-3183	379	7	administrative	administrative	ADJ
cjal-3183	379	8	penalties	penalty	NOUN
cjal-3183	379	9	for	for	ADP
cjal-3183	379	10	tax	tax	NOUN
cjal-3183	379	11	evasion	evasion	NOUN
cjal-3183	379	12	,	,	PUNCT
cjal-3183	379	13	i.e.	i.e.	X
cjal-3183	379	14	,	,	PUNCT
cjal-3183	379	15	50	50	NUM
cjal-3183	379	16	percent	percent	NOUN
cjal-3183	379	17	of	of	ADP
cjal-3183	379	18	the	the	DET
cjal-3183	379	19	tax	tax	NOUN
cjal-3183	379	20	due	due	ADJ
cjal-3183	379	21	.	.	NOUN
cjal-3183	379	22	7	7	NUM
cjal-3183	379	23	as	as	SCONJ
cjal-3183	379	24	membership	membership	NOUN
cjal-3183	379	25	fees	fee	NOUN
cjal-3183	379	26	received	receive	VERB
cjal-3183	379	27	since	since	SCONJ
cjal-3183	379	28	1994	1994	NUM
cjal-3183	379	29	amounted	amount	VERB
cjal-3183	379	30	to	to	ADP
cjal-3183	379	31	another	another	DET
cjal-3183	379	32	75,486,798	75,486,798	NUM
cjal-3183	379	33	yuan	yuan	NOUN
cjal-3183	379	34	,	,	PUNCT
cjal-3183	379	35	baori	baori	NOUN
cjal-3183	379	36	also	also	ADV
cjal-3183	379	37	owed	owe	VERB
cjal-3183	379	38	3,774,339.45	3,774,339.45	NOUN
cjal-3183	379	39	yuan	yuan	NOUN
cjal-3183	379	40	in	in	ADP
cjal-3183	379	41	business	business	NOUN
cjal-3183	379	42	tax,58	tax,58	NOUN
cjal-3183	379	43	37,743.39	37,743.39	NUM
cjal-3183	379	44	yuan	yuan	NOUN
cjal-3183	379	45	in	in	ADP
cjal-3183	379	46	city	city	NOUN
cjal-3183	379	47	maintenance	maintenance	NOUN
cjal-3183	379	48	and	and	CCONJ
cjal-3183	379	49	construction	construction	NOUN
cjal-3183	379	50	tax	tax	NOUN
cjal-3183	379	51	,	,	PUNCT
cjal-3183	379	52	9	9	NUM
cjal-3183	379	53	and	and	CCONJ
cjal-3183	379	54	1,906,041.42	1,906,041.42	NUM
cjal-3183	379	55	in	in	ADP
cjal-3183	379	56	administrative	administrative	ADJ
cjal-3183	379	57	penalties	penalty	NOUN
cjal-3183	379	58	for	for	ADP
cjal-3183	379	59	tax	tax	NOUN
cjal-3183	379	60	evasion	evasion	NOUN
cjal-3183	379	61	(	(	PUNCT
cjal-3183	379	62	50	50	NUM
cjal-3183	379	63	percent	percent	NOUN
cjal-3183	379	64	of	of	ADP
cjal-3183	379	65	the	the	DET
cjal-3183	379	66	amount	amount	NOUN
cjal-3183	379	67	of	of	ADP
cjal-3183	379	68	the	the	DET
cjal-3183	379	69	two	two	NUM
cjal-3183	379	70	taxes	taxis	NOUN
cjal-3183	379	71	due).6	due).6	PUNCT
cjal-3183	379	72	"	"	PUNCT
cjal-3183	379	73	the	the	DET
cjal-3183	379	74	jv	jv	NOUN
cjal-3183	379	75	was	be	AUX
cjal-3183	379	76	also	also	ADV
cjal-3183	379	77	held	hold	VERB
cjal-3183	379	78	liable	liable	ADJ
cjal-3183	379	79	under	under	ADP
cjal-3183	379	80	the	the	DET
cjal-3183	379	81	feitl	feitl	NOUN
cjal-3183	379	82	and	and	CCONJ
cjal-3183	379	83	its	its	PRON
cjal-3183	379	84	successor	successor	NOUN
cjal-3183	379	85	utl	utl	NOUN
cjal-3183	379	86	.	.	PUNCT
cjal-3183	380	1	the	the	DET
cjal-3183	380	2	may	may	PROPN
cjal-3183	380	3	1996	1996	NUM
cjal-3183	380	4	decision	decision	NOUN
cjal-3183	380	5	stated	state	VERB
cjal-3183	380	6	that	that	SCONJ
cjal-3183	380	7	because	because	SCONJ
cjal-3183	380	8	the	the	DET
cjal-3183	380	9	taxpayer	taxpayer	NOUN
cjal-3183	380	10	provided	provide	VERB
cjal-3183	380	11	only	only	ADJ
cjal-3183	380	12	partial	partial	ADJ
cjal-3183	380	13	information	information	NOUN
cjal-3183	380	14	about	about	ADP
cjal-3183	380	15	membership	membership	NOUN
cjal-3183	380	16	recruiting	recruiting	NOUN
cjal-3183	380	17	and	and	CCONJ
cjal-3183	380	18	fee	fee	NOUN
cjal-3183	380	19	collection	collection	NOUN
cjal-3183	380	20	,	,	PUNCT
cjal-3183	380	21	the	the	DET
cjal-3183	380	22	local	local	ADJ
cjal-3183	380	23	taxation	taxation	NOUN
cjal-3183	380	24	bureau	bureau	NOUN
cjal-3183	380	25	was	be	AUX
cjal-3183	380	26	unable	unable	ADJ
cjal-3183	380	27	to	to	PART
cjal-3183	380	28	ascertain	ascertain	VERB
cjal-3183	380	29	the	the	DET
cjal-3183	380	30	actual	actual	ADJ
cjal-3183	380	31	level	level	NOUN
cjal-3183	380	32	of	of	ADP
cjal-3183	380	33	the	the	DET
cjal-3183	380	34	jv	jv	NOUN
cjal-3183	380	35	's	's	PART
cjal-3183	380	36	taxable	taxable	ADJ
cjal-3183	380	37	income	income	NOUN
cjal-3183	380	38	and	and	CCONJ
cjal-3183	380	39	therefore	therefore	ADV
cjal-3183	380	40	had	have	VERB
cjal-3183	380	41	to	to	PART
cjal-3183	380	42	make	make	VERB
cjal-3183	380	43	a	a	DET
cjal-3183	380	44	determination	determination	NOUN
cjal-3183	380	45	based	base	VERB
cjal-3183	380	46	on	on	ADP
cjal-3183	380	47	the	the	DET
cjal-3183	380	48	industry	industry	NOUN
cjal-3183	380	49	's	's	PART
cjal-3183	380	50	average	average	ADJ
cjal-3183	380	51	profit	profit	NOUN
cjal-3183	380	52	margin	margin	NOUN
cjal-3183	380	53	,	,	PUNCT
cjal-3183	380	54	which	which	PRON
cjal-3183	380	55	was	be	AUX
cjal-3183	380	56	19.08	19.08	NUM
cjal-3183	380	57	percent.61	percent.61	NOUN
cjal-3183	380	58	it	it	PRON
cjal-3183	380	59	then	then	ADV
cjal-3183	380	60	fixed	fix	VERB
cjal-3183	380	61	the	the	DET
cjal-3183	380	62	jv	jv	NOUN
cjal-3183	380	63	's	's	PART
cjal-3183	380	64	enterprise	enterprise	NOUN
cjal-3183	380	65	income	income	NOUN
cjal-3183	380	66	tax	tax	NOUN
cjal-3183	380	67	liability	liability	NOUN
cjal-3183	380	68	at	at	ADP
cjal-3183	380	69	21,261,871.09	21,261,871.09	NUM
cjal-3183	380	70	yuan	yuan	NOUN
cjal-3183	380	71	for	for	ADP
cjal-3183	380	72	the	the	DET
cjal-3183	380	73	period	period	NOUN
cjal-3183	380	74	from	from	ADP
cjal-3183	380	75	1988	1988	NUM
cjal-3183	380	76	to	to	ADP
cjal-3183	380	77	1993.62	1993.62	NUM
cjal-3183	380	78	in	in	ADP
cjal-3183	380	79	total	total	NOUN
cjal-3183	380	80	,	,	PUNCT
cjal-3183	380	81	the	the	DET
cjal-3183	380	82	jv	jv	NOUN
cjal-3183	380	83	was	be	AUX
cjal-3183	380	84	ordered	order	VERB
cjal-3183	380	85	to	to	PART
cjal-3183	380	86	pay	pay	VERB
cjal-3183	380	87	70,625,790	70,625,790	NUM
cjal-3183	380	88	yuan	yuan	NOUN
cjal-3183	380	89	in	in	ADP
cjal-3183	380	90	outstanding	outstanding	ADJ
cjal-3183	380	91	taxes	taxis	NOUN
cjal-3183	380	92	plus	plus	CCONJ
cjal-3183	380	93	24,681,959	24,681,959	NUM
cjal-3183	380	94	yuan	yuan	NOUN
cjal-3183	380	95	in	in	ADP
cjal-3183	380	96	administrative	administrative	ADJ
cjal-3183	380	97	penalties	penalty	NOUN
cjal-3183	380	98	.	.	PUNCT
cjal-3183	381	1	63	63	NUM
cjal-3183	381	2	after	after	ADP
cjal-3183	381	3	prescribing	prescribe	VERB
cjal-3183	381	4	a	a	DET
cjal-3183	381	5	thirty	thirty	NUM
cjal-3183	381	6	-	-	PUNCT
cjal-3183	381	7	day	day	NOUN
cjal-3183	381	8	deadline	deadline	NOUN
cjal-3183	381	9	for	for	ADP
cjal-3183	381	10	payments	payment	NOUN
cjal-3183	381	11	,	,	PUNCT
cjal-3183	381	12	the	the	DET
cjal-3183	381	13	may	may	PROPN
cjal-3183	381	14	1996	1996	NUM
cjal-3183	381	15	decision	decision	NOUN
cjal-3183	381	16	warned	warn	VERB
cjal-3183	381	17	that	that	SCONJ
cjal-3183	381	18	the	the	DET
cjal-3183	381	19	taxpayer	taxpayer	NOUN
cjal-3183	381	20	would	would	AUX
cjal-3183	381	21	face	face	VERB
cjal-3183	381	22	serious	serious	ADJ
cjal-3183	381	23	legal	legal	ADJ
cjal-3183	381	24	consequences	consequence	NOUN
cjal-3183	381	25	should	should	AUX
cjal-3183	381	26	it	it	PRON
cjal-3183	381	27	fail	fail	VERB
cjal-3183	381	28	to	to	PART
cjal-3183	381	29	comply	comply	VERB
cjal-3183	381	30	with	with	ADP
cjal-3183	381	31	the	the	DET
cjal-3183	381	32	law	law	NOUN
cjal-3183	381	33	in	in	ADP
cjal-3183	381	34	the	the	DET
cjal-3183	381	35	future	future	NOUN
cjal-3183	381	36	.	.	PUNCT
cjal-3183	382	1	after	after	ADP
cjal-3183	382	2	paying	pay	VERB
cjal-3183	382	3	one	one	NUM
cjal-3183	382	4	million	million	NUM
cjal-3183	382	5	yuan	yuan	NOUN
cjal-3183	382	6	in	in	ADP
cjal-3183	382	7	overdue	overdue	ADJ
cjal-3183	382	8	taxes	taxis	NOUN
cjal-3183	382	9	and	and	CCONJ
cjal-3183	382	10	two	two	NUM
cjal-3183	382	11	million	million	NUM
cjal-3183	382	12	yuan	yuan	NOUN
cjal-3183	382	13	as	as	ADP
cjal-3183	382	14	a	a	DET
cjal-3183	382	15	security	security	NOUN
cjal-3183	382	16	deposit	deposit	NOUN
cjal-3183	382	17	,	,	PUNCT
cjal-3183	382	18	the	the	DET
cjal-3183	382	19	japanese	japanese	ADJ
cjal-3183	382	20	management	management	NOUN
cjal-3183	382	21	sought	seek	VERB
cjal-3183	382	22	an	an	DET
cjal-3183	382	23	administrative	administrative	ADJ
cjal-3183	382	24	reconsideration	reconsideration	NOUN
cjal-3183	382	25	of	of	ADP
cjal-3183	382	26	the	the	DET
cjal-3183	382	27	may	may	PROPN
cjal-3183	382	28	1996	1996	NUM
cjal-3183	382	29	decision.6	decision.6	NOUN
cjal-3183	382	30	according	accord	VERB
cjal-3183	382	31	to	to	ADP
cjal-3183	382	32	chinese	chinese	ADJ
cjal-3183	382	33	legislation	legislation	NOUN
cjal-3183	382	34	,	,	PUNCT
cjal-3183	382	35	a	a	DET
cjal-3183	382	36	taxpayer	taxpayer	NOUN
cjal-3183	382	37	who	who	PRON
cjal-3183	382	38	is	be	AUX
cjal-3183	382	39	dissatisfied	dissatisfied	ADJ
cjal-3183	382	40	with	with	ADP
cjal-3183	382	41	the	the	DET
cjal-3183	382	42	local	local	ADJ
cjal-3183	382	43	tax	tax	NOUN
cjal-3183	382	44	officials	official	NOUN
cjal-3183	382	45	'	'	PART
cjal-3183	382	46	57	57	NUM
cjal-3183	382	47	.	.	PUNCT
cjal-3183	383	1	i	i	PRON
cjal-3183	383	2	d.	d.	PROPN
cjal-3183	383	3	58	58	NUM
cjal-3183	383	4	.	.	PUNCT
cjal-3183	384	1	i	i	PRON
cjal-3183	384	2	d.	d.	PROPN
cjal-3183	384	3	the	the	DET
cjal-3183	384	4	cicta	cicta	NOUN
cjal-3183	384	5	ceased	cease	VERB
cjal-3183	384	6	to	to	PART
cjal-3183	384	7	be	be	AUX
cjal-3183	384	8	operative	operative	ADJ
cjal-3183	384	9	for	for	ADP
cjal-3183	384	10	foreign	foreign	ADJ
cjal-3183	384	11	businesses	business	NOUN
cjal-3183	384	12	on	on	ADP
cjal-3183	384	13	january	january	PROPN
cjal-3183	384	14	1	1	NUM
cjal-3183	384	15	,	,	PUNCT
cjal-3183	384	16	1994	1994	NUM
cjal-3183	384	17	.	.	PUNCT
cjal-3183	385	1	since	since	SCONJ
cjal-3183	385	2	then	then	ADV
cjal-3183	385	3	,	,	PUNCT
cjal-3183	385	4	foreign	foreign	ADJ
cjal-3183	385	5	investment	investment	NOUN
cjal-3183	385	6	businesses	business	NOUN
cjal-3183	385	7	like	like	ADP
cjal-3183	385	8	baori	baori	NOUN
cjal-3183	385	9	are	be	AUX
cjal-3183	385	10	liable	liable	ADJ
cjal-3183	385	11	to	to	ADP
cjal-3183	385	12	business	business	NOUN
cjal-3183	385	13	tax	tax	NOUN
cjal-3183	385	14	.	.	PUNCT
cjal-3183	386	1	jiang	jiang	PROPN
cjal-3183	386	2	,	,	PUNCT
cjal-3183	386	3	supra	supra	PROPN
cjal-3183	386	4	note	note	PROPN
cjal-3183	386	5	14	14	NUM
cjal-3183	386	6	.	.	PUNCT
cjal-3183	387	1	59	59	NUM
cjal-3183	387	2	.	.	PUNCT
cjal-3183	388	1	this	this	DET
cjal-3183	388	2	tax	tax	NOUN
cjal-3183	388	3	was	be	AUX
cjal-3183	388	4	computed	compute	VERB
cjal-3183	388	5	as	as	ADP
cjal-3183	388	6	a	a	DET
cjal-3183	388	7	surcharge	surcharge	NOUN
cjal-3183	388	8	on	on	ADP
cjal-3183	388	9	any	any	DET
cjal-3183	388	10	taxpayer	taxpayer	NOUN
cjal-3183	388	11	liable	liable	ADJ
cjal-3183	388	12	for	for	ADP
cjal-3183	388	13	business	business	NOUN
cjal-3183	388	14	tax	tax	NOUN
cjal-3183	388	15	or	or	CCONJ
cjal-3183	388	16	value	value	NOUN
cjal-3183	388	17	added	add	VERB
cjal-3183	388	18	tax	tax	NOUN
cjal-3183	388	19	with	with	ADP
cjal-3183	388	20	the	the	DET
cjal-3183	388	21	rates	rate	NOUN
cjal-3183	388	22	varying	vary	VERB
cjal-3183	388	23	between	between	ADP
cjal-3183	388	24	one	one	NUM
cjal-3183	388	25	to	to	PART
cjal-3183	388	26	seven	seven	NUM
cjal-3183	388	27	percent	percent	NOUN
cjal-3183	388	28	of	of	ADP
cjal-3183	388	29	the	the	DET
cjal-3183	388	30	taxable	taxable	ADJ
cjal-3183	388	31	basis	basis	NOUN
cjal-3183	388	32	zhonghua	zhonghua	PROPN
cjal-3183	388	33	renmin	renmin	PROPN
cjal-3183	388	34	gongheguo	gongheguo	PROPN
cjal-3183	388	35	chengshi	chengshi	PROPN
cjal-3183	388	36	weihu	weihu	PROPN
cjal-3183	388	37	jianshe	jianshe	PROPN
cjal-3183	388	38	shui	shui	PROPN
cjal-3183	388	39	zanxing	zanxing	PROPN
cjal-3183	388	40	tiaoli	tiaoli	PROPN
cjal-3183	388	41	[	[	X
cjal-3183	388	42	provisional	provisional	ADJ
cjal-3183	388	43	regulations	regulation	NOUN
cjal-3183	388	44	of	of	ADP
cjal-3183	388	45	the	the	DET
cjal-3183	388	46	people	people	NOUN
cjal-3183	388	47	's	's	PART
cjal-3183	388	48	republic	republic	NOUN
cjal-3183	388	49	of	of	ADP
cjal-3183	388	50	china	china	PROPN
cjal-3183	388	51	on	on	ADP
cjal-3183	388	52	city	city	NOUN
cjal-3183	388	53	maintenance	maintenance	NOUN
cjal-3183	388	54	and	and	CCONJ
cjal-3183	388	55	construction	construction	NOUN
cjal-3183	388	56	tax	tax	NOUN
cjal-3183	388	57	]	]	PUNCT
cjal-3183	388	58	(	(	PUNCT
cjal-3183	388	59	promulgated	promulgate	VERB
cjal-3183	388	60	on	on	ADP
cjal-3183	388	61	february	february	PROPN
cjal-3183	388	62	8	8	NUM
cjal-3183	388	63	,	,	PUNCT
cjal-3183	388	64	1985	1985	NUM
cjal-3183	388	65	)	)	PUNCT
cjal-3183	388	66	,	,	PUNCT
cjal-3183	388	67	arts	art	NOUN
cjal-3183	388	68	.	.	PUNCT
cjal-3183	389	1	2,4	2,4	NUM
cjal-3183	389	2	,	,	PUNCT
cjal-3183	389	3	1985	1985	NUM
cjal-3183	389	4	fagui	fagui	VERB
cjal-3183	389	5	huibian	huibian	PROPN
cjal-3183	389	6	145	145	NUM
cjal-3183	389	7	,	,	PUNCT
cjal-3183	389	8	145	145	NUM
cjal-3183	389	9	-	-	SYM
cjal-3183	389	10	146	146	NUM
cjal-3183	389	11	.	.	PUNCT
cjal-3183	390	1	60	60	NUM
cjal-3183	390	2	.	.	PUNCT
cjal-3183	391	1	may	may	AUX
cjal-3183	391	2	1996	1996	NUM
cjal-3183	391	3	decision	decision	NOUN
cjal-3183	391	4	,	,	PUNCT
cjal-3183	391	5	supra	supra	NOUN
cjal-3183	391	6	note	note	NOUN
cjal-3183	391	7	3	3	NUM
cjal-3183	391	8	.	.	NOUN
cjal-3183	391	9	61	61	NUM
cjal-3183	391	10	.	.	PUNCT
cjal-3183	392	1	i	i	PRON
cjal-3183	392	2	d.	d.	PROPN
cjal-3183	392	3	62	62	NUM
cjal-3183	392	4	.	.	PUNCT
cjal-3183	393	1	i	i	PRON
cjal-3183	393	2	d.	d.	PROPN
cjal-3183	393	3	using	use	VERB
cjal-3183	393	4	the	the	DET
cjal-3183	393	5	industrial	industrial	ADJ
cjal-3183	393	6	average	average	ADJ
cjal-3183	393	7	profit	profit	NOUN
cjal-3183	393	8	margin	margin	NOUN
cjal-3183	393	9	,	,	PUNCT
cjal-3183	393	10	the	the	DET
cjal-3183	393	11	local	local	ADJ
cjal-3183	393	12	taxation	taxation	NOUN
cjal-3183	393	13	bureau	bureau	NOUN
cjal-3183	393	14	found	find	VERB
cjal-3183	393	15	the	the	DET
cjal-3183	393	16	taxable	taxable	ADJ
cjal-3183	393	17	income	income	NOUN
cjal-3183	393	18	of	of	ADP
cjal-3183	393	19	baori	baori	NOUN
cjal-3183	393	20	to	to	PART
cjal-3183	393	21	be	be	AUX
cjal-3183	393	22	186,507,640.86	186,507,640.86	NUM
cjal-3183	393	23	yuan	yuan	NOUN
cjal-3183	393	24	for	for	ADP
cjal-3183	393	25	the	the	DET
cjal-3183	393	26	period	period	NOUN
cjal-3183	393	27	between	between	ADP
cjal-3183	393	28	1988	1988	NUM
cjal-3183	393	29	and	and	CCONJ
cjal-3183	393	30	1993	1993	NUM
cjal-3183	393	31	.	.	PUNCT
cjal-3183	394	1	the	the	DET
cjal-3183	394	2	amount	amount	NOUN
cjal-3183	394	3	of	of	ADP
cjal-3183	394	4	the	the	DET
cjal-3183	394	5	enterprise	enterprise	NOUN
cjal-3183	394	6	income	income	NOUN
cjal-3183	394	7	taxes	taxis	NOUN
cjal-3183	394	8	due	due	ADJ
cjal-3183	394	9	was	be	AUX
cjal-3183	394	10	27,976,146.13	27,976,146.13	NUM
cjal-3183	394	11	yuan	yuan	NOUN
cjal-3183	394	12	,	,	PUNCT
cjal-3183	394	13	which	which	PRON
cjal-3183	394	14	,	,	PUNCT
cjal-3183	394	15	when	when	SCONJ
cjal-3183	394	16	equally	equally	ADV
cjal-3183	394	17	spread	spread	VERB
cjal-3183	394	18	over	over	ADP
cjal-3183	394	19	one	one	NUM
cjal-3183	394	20	hundred	hundred	NUM
cjal-3183	394	21	months	month	NOUN
cjal-3183	394	22	from	from	ADP
cjal-3183	394	23	january	january	PROPN
cjal-3183	394	24	1988	1988	NUM
cjal-3183	394	25	to	to	ADP
cjal-3183	394	26	april	april	PROPN
cjal-3183	394	27	1996	1996	NUM
cjal-3183	394	28	,	,	PUNCT
cjal-3183	394	29	was	be	AUX
cjal-3183	394	30	translated	translate	VERB
cjal-3183	394	31	into	into	ADP
cjal-3183	394	32	a	a	DET
cjal-3183	394	33	monthly	monthly	ADJ
cjal-3183	394	34	tax	tax	NOUN
cjal-3183	394	35	liability	liability	NOUN
cjal-3183	394	36	of279,761a6	of279,761a6	NOUN
cjal-3183	394	37	yuan	yuan	NOUN
cjal-3183	394	38	.	.	PUNCT
cjal-3183	395	1	as	as	SCONJ
cjal-3183	395	2	baori	baori	NOUN
cjal-3183	395	3	was	be	AUX
cjal-3183	395	4	entitled	entitle	VERB
cjal-3183	395	5	under	under	ADP
cjal-3183	395	6	law	law	NOUN
cjal-3183	395	7	to	to	ADP
cjal-3183	395	8	a	a	DET
cjal-3183	395	9	one	one	NUM
cjal-3183	395	10	-	-	PUNCT
cjal-3183	395	11	year	year	NOUN
cjal-3183	395	12	income	income	NOUN
cjal-3183	395	13	tax	tax	NOUN
cjal-3183	395	14	exemption	exemption	NOUN
cjal-3183	395	15	followed	follow	VERB
cjal-3183	395	16	by	by	ADP
cjal-3183	395	17	a	a	DET
cjal-3183	395	18	50	50	NUM
cjal-3183	395	19	percent	percent	NOUN
cjal-3183	395	20	reduction	reduction	NOUN
cjal-3183	395	21	for	for	ADP
cjal-3183	395	22	the	the	DET
cjal-3183	395	23	next	next	ADJ
cjal-3183	395	24	two	two	NUM
cjal-3183	395	25	years	year	NOUN
cjal-3183	395	26	,	,	PUNCT
cjal-3183	395	27	the	the	DET
cjal-3183	395	28	above	above	ADJ
cjal-3183	395	29	amount	amount	NOUN
cjal-3183	395	30	ofincome	ofincome	ADJ
cjal-3183	395	31	tax	tax	NOUN
cjal-3183	395	32	due	due	ADJ
cjal-3183	395	33	was	be	AUX
cjal-3183	395	34	reduced	reduce	VERB
cjal-3183	395	35	by	by	ADP
cjal-3183	395	36	6,714,275.04	6,714,275.04	NUM
cjal-3183	395	37	yuan	yuan	NOUN
cjal-3183	395	38	and	and	CCONJ
cjal-3183	395	39	the	the	DET
cjal-3183	395	40	final	final	ADJ
cjal-3183	395	41	figure	figure	NOUN
cjal-3183	395	42	for	for	ADP
cjal-3183	395	43	baori	baori	NOUN
cjal-3183	395	44	's	's	PART
cjal-3183	395	45	income	income	NOUN
cjal-3183	395	46	tax	tax	NOUN
cjal-3183	395	47	due	due	ADJ
cjal-3183	395	48	for	for	ADP
cjal-3183	395	49	the	the	DET
cjal-3183	395	50	entire	entire	ADJ
cjal-3183	395	51	period	period	NOUN
cjal-3183	395	52	vas	vas	X
cjal-3183	395	53	21,261,871.09	21,261,871.09	NUM
cjal-3183	395	54	yuan	yuan	NOUN
cjal-3183	395	55	.	.	PUNCT
cjal-3183	396	1	i	i	PRON
cjal-3183	396	2	d.	d.	PROPN
cjal-3183	396	3	63	63	NUM
cjal-3183	396	4	.	.	PUNCT
cjal-3183	397	1	i	i	PRON
cjal-3183	397	2	d.	d.	PROPN
cjal-3183	397	3	64	64	NUM
cjal-3183	397	4	.	.	PUNCT
cjal-3183	398	1	i	i	PRON
cjal-3183	398	2	d.	d.	PROPN
cjal-3183	398	3	65	65	NUM
cjal-3183	398	4	.	.	PUNCT
cjal-3183	398	5	announcement	announcement	NOUN
cjal-3183	398	6	on	on	ADP
cjal-3183	398	7	baori	baori	PROPN
cjal-3183	398	8	,	,	PUNCT
cjal-3183	398	9	supra	supra	PROPN
cjal-3183	398	10	note	note	NOUN
cjal-3183	398	11	4	4	NUM
cjal-3183	398	12	,	,	PUNCT
cjal-3183	398	13	at	at	ADP
cjal-3183	398	14	5	5	NUM
cjal-3183	398	15	-	-	SYM
cjal-3183	398	16	6	6	NUM
cjal-3183	398	17	.	.	NOUN
cjal-3183	398	18	1998	1998	NUM
cjal-3183	398	19	]	]	PUNCT
cjal-3183	398	20	columbia	columbia	PROPN
cjal-3183	398	21	journal	journal	PROPN
cjal-3183	398	22	of	of	ADP
cjal-3183	398	23	asian	asian	ADJ
cjal-3183	398	24	law	law	NOUN
cjal-3183	398	25	decision	decision	NOUN
cjal-3183	398	26	may	may	AUX
cjal-3183	398	27	request	request	VERB
cjal-3183	398	28	an	an	DET
cjal-3183	398	29	administrative	administrative	ADJ
cjal-3183	398	30	reconsideration	reconsideration	NOUN
cjal-3183	398	31	.	.	PUNCT
cjal-3183	399	1	6	6	NUM
cjal-3183	399	2	the	the	DET
cjal-3183	399	3	administrative	administrative	ADJ
cjal-3183	399	4	reconsideration	reconsideration	NOUN
cjal-3183	399	5	procedure	procedure	NOUN
cjal-3183	399	6	is	be	AUX
cjal-3183	399	7	the	the	DET
cjal-3183	399	8	prerequisite	prerequisite	NOUN
cjal-3183	399	9	to	to	ADP
cjal-3183	399	10	a	a	DET
cjal-3183	399	11	litigation	litigation	NOUN
cjal-3183	399	12	proceeding	proceed	VERB
cjal-3183	399	13	to	to	PART
cjal-3183	399	14	challenge	challenge	VERB
cjal-3183	399	15	an	an	DET
cjal-3183	399	16	official	official	ADJ
cjal-3183	399	17	decision	decision	NOUN
cjal-3183	399	18	that	that	PRON
cjal-3183	399	19	assesses	assess	VERB
cjal-3183	399	20	overdue	overdue	ADJ
cjal-3183	399	21	taxes	taxis	NOUN
cjal-3183	399	22	or	or	CCONJ
cjal-3183	399	23	imposes	impose	VERB
cjal-3183	399	24	a	a	DET
cjal-3183	399	25	fine	fine	NOUN
cjal-3183	399	26	for	for	ADP
cjal-3183	399	27	late	late	ADJ
cjal-3183	399	28	payment.67	payment.67	PROPN
cjal-3183	399	29	while	while	SCONJ
cjal-3183	399	30	the	the	DET
cjal-3183	399	31	nominal	nominal	ADJ
cjal-3183	399	32	taxpayer	taxpayer	NOUN
cjal-3183	399	33	in	in	ADP
cjal-3183	399	34	baori	baori	NOUN
cjal-3183	399	35	was	be	AUX
cjal-3183	399	36	the	the	DET
cjal-3183	399	37	jv	jv	NOUN
cjal-3183	399	38	,	,	PUNCT
cjal-3183	399	39	the	the	DET
cjal-3183	399	40	real	real	ADJ
cjal-3183	399	41	target	target	NOUN
cjal-3183	399	42	of	of	ADP
cjal-3183	399	43	the	the	DET
cjal-3183	399	44	official	official	ADJ
cjal-3183	399	45	investigation	investigation	NOUN
cjal-3183	399	46	and	and	CCONJ
cjal-3183	399	47	decision	decision	NOUN
cjal-3183	399	48	was	be	AUX
cjal-3183	399	49	the	the	DET
cjal-3183	399	50	japanese	japanese	ADJ
cjal-3183	399	51	investor.6	investor.6	PROPN
cjal-3183	399	52	"	"	PUNCT
cjal-3183	399	53	thus	thus	ADV
cjal-3183	399	54	,	,	PUNCT
cjal-3183	399	55	it	it	PRON
cjal-3183	399	56	was	be	AUX
cjal-3183	399	57	the	the	DET
cjal-3183	399	58	japanese	japanese	ADJ
cjal-3183	399	59	management	management	NOUN
cjal-3183	399	60	which	which	PRON
cjal-3183	399	61	sought	seek	VERB
cjal-3183	399	62	administrative	administrative	ADJ
cjal-3183	399	63	reconsideration	reconsideration	NOUN
cjal-3183	399	64	.	.	PUNCT
cjal-3183	400	1	in	in	ADP
cjal-3183	400	2	a	a	DET
cjal-3183	400	3	joint	joint	ADJ
cjal-3183	400	4	venture	venture	NOUN
cjal-3183	400	5	,	,	PUNCT
cjal-3183	400	6	because	because	SCONJ
cjal-3183	400	7	the	the	DET
cjal-3183	400	8	chairman	chairman	NOUN
cjal-3183	400	9	of	of	ADP
cjal-3183	400	10	the	the	DET
cjal-3183	400	11	board	board	NOUN
cjal-3183	400	12	of	of	ADP
cjal-3183	400	13	directors	director	NOUN
cjal-3183	400	14	is	be	AUX
cjal-3183	400	15	the	the	DET
cjal-3183	400	16	legal	legal	ADJ
cjal-3183	400	17	representative	representative	NOUN
cjal-3183	400	18	of	of	ADP
cjal-3183	400	19	the	the	DET
cjal-3183	400	20	enterprise,69	enterprise,69	NOUN
cjal-3183	400	21	his	his	PRON
cjal-3183	400	22	endorsement	endorsement	NOUN
cjal-3183	400	23	is	be	AUX
cjal-3183	400	24	necessary	necessary	ADJ
cjal-3183	400	25	for	for	SCONJ
cjal-3183	400	26	any	any	DET
cjal-3183	400	27	legal	legal	ADJ
cjal-3183	400	28	or	or	CCONJ
cjal-3183	400	29	administrative	administrative	ADJ
cjal-3183	400	30	proceedings	proceeding	NOUN
cjal-3183	400	31	in	in	ADP
cjal-3183	400	32	the	the	DET
cjal-3183	400	33	name	name	NOUN
cjal-3183	400	34	of	of	ADP
cjal-3183	400	35	the	the	DET
cjal-3183	400	36	joint	joint	ADJ
cjal-3183	400	37	venture	venture	NOUN
cjal-3183	400	38	is	be	AUX
cjal-3183	400	39	necessary	necessary	ADJ
cjal-3183	400	40	.	.	PUNCT
cjal-3183	401	1	however	however	ADV
cjal-3183	401	2	,	,	PUNCT
cjal-3183	401	3	the	the	DET
cjal-3183	401	4	japanese	japanese	ADJ
cjal-3183	401	5	management	management	NOUN
cjal-3183	401	6	in	in	ADP
cjal-3183	401	7	baori	baori	NOUN
cjal-3183	401	8	did	do	AUX
cjal-3183	401	9	not	not	PART
cjal-3183	401	10	get	get	VERB
cjal-3183	401	11	the	the	DET
cjal-3183	401	12	chinese	chinese	ADJ
cjal-3183	401	13	partner	partner	NOUN
cjal-3183	401	14	's	's	PART
cjal-3183	401	15	endorsement70	endorsement70	NOUN
cjal-3183	401	16	and	and	CCONJ
cjal-3183	401	17	therefore	therefore	ADV
cjal-3183	401	18	no	no	DET
cjal-3183	401	19	administrative	administrative	ADJ
cjal-3183	401	20	proceeding	proceeding	NOUN
cjal-3183	401	21	could	could	AUX
cjal-3183	401	22	be	be	AUX
cjal-3183	401	23	instituted	institute	VERB
cjal-3183	401	24	on	on	ADP
cjal-3183	401	25	behalf	behalf	NOUN
cjal-3183	401	26	of	of	ADP
cjal-3183	401	27	the	the	DET
cjal-3183	401	28	jv.7	jv.7	PROPN
cjal-3183	401	29	a	a	DET
cjal-3183	401	30	separate	separate	ADJ
cjal-3183	401	31	request	request	NOUN
cjal-3183	401	32	by	by	ADP
cjal-3183	401	33	the	the	DET
cjal-3183	401	34	japanese	japanese	ADJ
cjal-3183	401	35	partner	partner	NOUN
cjal-3183	401	36	for	for	ADP
cjal-3183	401	37	administrative	administrative	ADJ
cjal-3183	401	38	reconsideration	reconsideration	NOUN
cjal-3183	401	39	was	be	AUX
cjal-3183	401	40	also	also	ADV
cjal-3183	401	41	denied	deny	VERB
cjal-3183	401	42	for	for	ADP
cjal-3183	401	43	lack	lack	NOUN
cjal-3183	401	44	of	of	ADP
cjal-3183	401	45	standing.7	standing.7	NOUN
cjal-3183	401	46	"	"	PUNCT
cjal-3183	401	47	under	under	ADP
cjal-3183	401	48	tax	tax	NOUN
cjal-3183	401	49	administrative	administrative	ADJ
cjal-3183	401	50	reconsideration	reconsideration	NOUN
cjal-3183	401	51	rules	rule	NOUN
cjal-3183	401	52	,	,	PUNCT
cjal-3183	401	53	only	only	ADV
cjal-3183	401	54	the	the	DET
cjal-3183	401	55	citizen	citizen	NOUN
cjal-3183	401	56	or	or	CCONJ
cjal-3183	401	57	enterprise	enterprise	NOUN
cjal-3183	401	58	that	that	PRON
cjal-3183	401	59	has	have	AUX
cjal-3183	401	60	been	be	AUX
cjal-3183	401	61	directly	directly	ADV
cjal-3183	401	62	and	and	CCONJ
cjal-3183	401	63	adversely	adversely	ADV
cjal-3183	401	64	affected	affect	VERB
cjal-3183	401	65	by	by	ADP
cjal-3183	401	66	the	the	DET
cjal-3183	401	67	tax	tax	NOUN
cjal-3183	401	68	authorities	authority	NOUN
cjal-3183	401	69	'	'	PART
cjal-3183	401	70	decision	decision	NOUN
cjal-3183	401	71	can	can	AUX
cjal-3183	401	72	66	66	NUM
cjal-3183	401	73	.	.	PUNCT
cjal-3183	402	1	under	under	ADP
cjal-3183	402	2	the	the	DET
cjal-3183	402	3	chinese	chinese	ADJ
cjal-3183	402	4	administrative	administrative	ADJ
cjal-3183	402	5	reconsideration	reconsideration	NOUN
cjal-3183	402	6	system	system	NOUN
cjal-3183	402	7	,	,	PUNCT
cjal-3183	402	8	if	if	SCONJ
cjal-3183	402	9	a	a	DET
cjal-3183	402	10	citizen	citizen	NOUN
cjal-3183	402	11	or	or	CCONJ
cjal-3183	402	12	entity	entity	NOUN
cjal-3183	402	13	is	be	AUX
cjal-3183	402	14	dissatisfied	dissatisfied	ADJ
cjal-3183	402	15	with	with	ADP
cjal-3183	402	16	administrative	administrative	ADJ
cjal-3183	402	17	officials	official	NOUN
cjal-3183	402	18	'	'	PART
cjal-3183	402	19	decision	decision	NOUN
cjal-3183	402	20	,	,	PUNCT
cjal-3183	402	21	he	he	PRON
cjal-3183	402	22	or	or	CCONJ
cjal-3183	402	23	she	she	PRON
cjal-3183	402	24	can	can	AUX
cjal-3183	402	25	appeal	appeal	VERB
cjal-3183	402	26	to	to	ADP
cjal-3183	402	27	the	the	DET
cjal-3183	402	28	original	original	ADJ
cjal-3183	402	29	decisionmaking	decisionmaking	NOUN
cjal-3183	402	30	organ	organ	NOUN
cjal-3183	402	31	or	or	CCONJ
cjal-3183	402	32	its	its	PRON
cjal-3183	402	33	immediately	immediately	ADV
cjal-3183	402	34	superior	superior	ADJ
cjal-3183	402	35	organ	organ	NOUN
cjal-3183	402	36	,	,	PUNCT
cjal-3183	402	37	which	which	PRON
cjal-3183	402	38	will	will	AUX
cjal-3183	402	39	review	review	VERB
cjal-3183	402	40	the	the	DET
cjal-3183	402	41	original	original	ADJ
cjal-3183	402	42	decision	decision	NOUN
cjal-3183	402	43	.	.	PUNCT
cjal-3183	403	1	for	for	ADP
cjal-3183	403	2	a	a	DET
cjal-3183	403	3	discussion	discussion	NOUN
cjal-3183	403	4	of	of	ADP
cjal-3183	403	5	administrative	administrative	ADJ
cjal-3183	403	6	reconsideration	reconsideration	NOUN
cjal-3183	403	7	organization	organization	NOUN
cjal-3183	403	8	and	and	CCONJ
cjal-3183	403	9	jurisdiction	jurisdiction	NOUN
cjal-3183	403	10	,	,	PUNCT
cjal-3183	403	11	see	see	VERB
cjal-3183	403	12	ying	ying	PROPN
cjal-3183	403	13	songnian	songnian	PROPN
cjal-3183	403	14	&	&	CCONJ
cjal-3183	403	15	dong	dong	PROPN
cjal-3183	403	16	hao	hao	PROPN
cjal-3183	403	17	,	,	PUNCT
cjal-3183	403	18	institutional	institutional	ADJ
cjal-3183	403	19	and	and	CCONJ
cjal-3183	403	20	jurisdictional	jurisdictional	ADJ
cjal-3183	403	21	issues	issue	NOUN
cjal-3183	403	22	in	in	ADP
cjal-3183	403	23	administrative	administrative	ADJ
cjal-3183	403	24	reconsideration	reconsideration	NOUN
cjal-3183	403	25	,	,	PUNCT
cjal-3183	403	26	chinese	chinese	PROPN
cjal-3183	403	27	l.	l.	PROPN
cjal-3183	403	28	&	&	CCONJ
cjal-3183	403	29	gov't	gov't	PROPN
cjal-3183	403	30	,	,	PUNCT
cjal-3183	403	31	fall	fall	VERB
cjal-3183	403	32	1991	1991	NUM
cjal-3183	403	33	,	,	PUNCT
cjal-3183	403	34	at	at	ADP
cjal-3183	403	35	69	69	NUM
cjal-3183	403	36	;	;	PUNCT
cjal-3183	403	37	for	for	ADP
cjal-3183	403	38	a	a	DET
cjal-3183	403	39	discussion	discussion	NOUN
cjal-3183	403	40	of	of	ADP
cjal-3183	403	41	the	the	DET
cjal-3183	403	42	application	application	NOUN
cjal-3183	403	43	of	of	ADP
cjal-3183	403	44	law	law	NOUN
cjal-3183	403	45	in	in	ADP
cjal-3183	403	46	administrative	administrative	ADJ
cjal-3183	403	47	reconsideration	reconsideration	NOUN
cjal-3183	403	48	,	,	PUNCT
cjal-3183	403	49	see	see	VERB
cjal-3183	403	50	ying	ying	PROPN
cjal-3183	403	51	songnian	songnian	PROPN
cjal-3183	403	52	&	&	CCONJ
cjal-3183	403	53	dong	dong	PROPN
cjal-3183	403	54	hao	hao	PROPN
cjal-3183	403	55	,	,	PUNCT
cjal-3183	403	56	a	a	DET
cjal-3183	403	57	study	study	NOUN
cjal-3183	403	58	of	of	ADP
cjal-3183	403	59	the	the	DET
cjal-3183	403	60	applicable	applicable	ADJ
cjal-3183	403	61	laws	law	NOUN
cjal-3183	403	62	in	in	ADP
cjal-3183	403	63	administrative	administrative	ADJ
cjal-3183	403	64	reconsideration	reconsideration	NOUN
cjal-3183	403	65	,	,	PUNCT
cjal-3183	403	66	chinese	chinese	PROPN
cjal-3183	403	67	l.	l.	PROPN
cjal-3183	403	68	&	&	CCONJ
cjal-3183	403	69	gov't	gov't	PROPN
cjal-3183	403	70	,	,	PUNCT
cjal-3183	403	71	fall	fall	VERB
cjal-3183	403	72	1991	1991	NUM
cjal-3183	403	73	,	,	PUNCT
cjal-3183	403	74	at	at	ADP
cjal-3183	403	75	54	54	NUM
cjal-3183	403	76	.	.	PUNCT
cjal-3183	404	1	administrative	administrative	ADJ
cjal-3183	404	2	reconsideration	reconsideration	NOUN
cjal-3183	404	3	should	should	AUX
cjal-3183	404	4	be	be	AUX
cjal-3183	404	5	viewed	view	VERB
cjal-3183	404	6	as	as	ADP
cjal-3183	404	7	part	part	NOUN
cjal-3183	404	8	of	of	ADP
cjal-3183	404	9	the	the	DET
cjal-3183	404	10	same	same	ADJ
cjal-3183	404	11	administrative	administrative	ADJ
cjal-3183	404	12	case	case	NOUN
cjal-3183	404	13	,	,	PUNCT
cjal-3183	404	14	as	as	SCONJ
cjal-3183	404	15	the	the	DET
cjal-3183	404	16	same	same	ADJ
cjal-3183	404	17	local	local	ADJ
cjal-3183	404	18	tax	tax	NOUN
cjal-3183	404	19	officials	official	NOUN
cjal-3183	404	20	are	be	AUX
cjal-3183	404	21	appointed	appoint	VERB
cjal-3183	404	22	to	to	PART
cjal-3183	404	23	sit	sit	VERB
cjal-3183	404	24	in	in	ADP
cjal-3183	404	25	the	the	DET
cjal-3183	404	26	administrative	administrative	ADJ
cjal-3183	404	27	reconsideration	reconsideration	PROPN
cjal-3183	404	28	committee	committee	NOUN
cjal-3183	404	29	to	to	PART
cjal-3183	404	30	hear	hear	VERB
cjal-3183	404	31	requests	request	NOUN
cjal-3183	404	32	.	.	PUNCT
cjal-3183	405	1	the	the	DET
cjal-3183	405	2	administrative	administrative	PROPN
cjal-3183	405	3	reconsideration	reconsideration	PROPN
cjal-3183	405	4	committee	committee	NOUN
cjal-3183	405	5	of	of	ADP
cjal-3183	405	6	the	the	DET
cjal-3183	405	7	shenzhen	shenzhen	PROPN
cjal-3183	405	8	local	local	PROPN
cjal-3183	405	9	taxation	taxation	PROPN
cjal-3183	405	10	bureau	bureau	NOUN
cjal-3183	405	11	is	be	AUX
cjal-3183	405	12	headed	head	VERB
cjal-3183	405	13	by	by	ADP
cjal-3183	405	14	the	the	DET
cjal-3183	405	15	director	director	NOUN
cjal-3183	405	16	of	of	ADP
cjal-3183	405	17	the	the	DET
cjal-3183	405	18	bureau	bureau	NOUN
cjal-3183	405	19	himself	himself	PRON
cjal-3183	405	20	and	and	CCONJ
cjal-3183	405	21	its	its	PRON
cjal-3183	405	22	members	member	NOUN
cjal-3183	405	23	include	include	VERB
cjal-3183	405	24	department	department	NOUN
cjal-3183	405	25	chiefs	chief	NOUN
cjal-3183	405	26	of	of	ADP
cjal-3183	405	27	the	the	DET
cjal-3183	405	28	bureau	bureau	NOUN
cjal-3183	405	29	.	.	PUNCT
cjal-3183	406	1	guanyu	guanyu	PROPN
cjal-3183	406	2	tiaozhen	tiaozhen	PROPN
cjal-3183	406	3	shenzhen	shenzhen	PROPN
cjal-3183	406	4	difang	difang	PROPN
cjal-3183	406	5	shuiwuju	shuiwuju	PROPN
cjal-3183	406	6	xingzheng	xingzheng	PROPN
cjal-3183	406	7	fuyi	fuyi	PROPN
cjal-3183	406	8	weiyuanhui	weiyuanhui	PROPN
cjal-3183	406	9	zucheng	zucheng	PROPN
cjal-3183	406	10	renyuan	renyuan	PROPN
cjal-3183	406	11	de	de	PROPN
cjal-3183	406	12	tongzhi	tongzhi	PROPN
cjal-3183	407	1	[	[	X
cjal-3183	407	2	notification	notification	NOUN
cjal-3183	407	3	for	for	ADP
cjal-3183	407	4	adjusting	adjust	VERB
cjal-3183	407	5	the	the	DET
cjal-3183	407	6	composition	composition	NOUN
cjal-3183	407	7	of	of	ADP
cjal-3183	407	8	the	the	DET
cjal-3183	407	9	administrative	administrative	ADJ
cjal-3183	407	10	reconsideration	reconsideration	PROPN
cjal-3183	407	11	committee	committee	NOUN
cjal-3183	407	12	of	of	ADP
cjal-3183	407	13	the	the	DET
cjal-3183	407	14	shenzhen	shenzhen	PROPN
cjal-3183	407	15	municipal	municipal	PROPN
cjal-3183	407	16	local	local	PROPN
cjal-3183	407	17	taxation	taxation	PROPN
cjal-3183	407	18	bureau	bureau	NOUN
cjal-3183	407	19	]	]	PUNCT
cjal-3183	407	20	,	,	PUNCT
cjal-3183	407	21	september	september	PROPN
cjal-3183	407	22	30	30	NUM
cjal-3183	407	23	,	,	PUNCT
cjal-3183	407	24	1997	1997	NUM
cjal-3183	407	25	,	,	PUNCT
cjal-3183	407	26	shenzhen	shenzhen	PROPN
cjal-3183	407	27	shuiwu	shuiwu	PROPN
cjal-3183	407	28	gongbao	gongbao	VERB
cjal-3183	407	29	[	[	X
cjal-3183	407	30	shenzhen	shenzhen	PROPN
cjal-3183	407	31	taxation	taxation	PROPN
cjal-3183	407	32	bulletin	bulletin	NOUN
cjal-3183	407	33	]	]	X
cjal-3183	407	34	,	,	PUNCT
cjal-3183	407	35	1997	1997	NUM
cjal-3183	407	36	no	no	NOUN
cjal-3183	407	37	.	.	NOUN
cjal-3183	407	38	11	11	NUM
cjal-3183	407	39	,	,	PUNCT
cjal-3183	407	40	at	at	ADP
cjal-3183	407	41	22	22	NUM
cjal-3183	407	42	.	.	PUNCT
cjal-3183	407	43	67	67	NUM
cjal-3183	407	44	.	.	SYM
cjal-3183	407	45	1992	1992	NUM
cjal-3183	407	46	tax	tax	NOUN
cjal-3183	407	47	collection	collection	NOUN
cjal-3183	407	48	law	law	NOUN
cjal-3183	407	49	,	,	PUNCT
cjal-3183	407	50	supra	supra	PROPN
cjal-3183	407	51	note	note	NOUN
cjal-3183	407	52	3	3	NUM
cjal-3183	407	53	,	,	PUNCT
cjal-3183	407	54	art	art	NOUN
cjal-3183	407	55	.	.	PUNCT
cjal-3183	408	1	56	56	NUM
cjal-3183	408	2	.	.	NOUN
cjal-3183	408	3	68	68	NUM
cjal-3183	408	4	.	.	PUNCT
cjal-3183	409	1	for	for	ADP
cjal-3183	409	2	an	an	DET
cjal-3183	409	3	explanation	explanation	NOUN
cjal-3183	409	4	ofwhy	ofwhy	VERB
cjal-3183	409	5	the	the	DET
cjal-3183	409	6	chinese	chinese	ADJ
cjal-3183	409	7	authorities	authority	NOUN
cjal-3183	409	8	targeted	target	VERB
cjal-3183	409	9	the	the	DET
cjal-3183	409	10	japanese	japanese	ADJ
cjal-3183	409	11	investor	investor	NOUN
cjal-3183	409	12	,	,	PUNCT
cjal-3183	409	13	see	see	VERB
cjal-3183	409	14	infra	infra	NOUN
cjal-3183	409	15	notes	note	VERB
cjal-3183	409	16	97	97	NUM
cjal-3183	409	17	-	-	SYM
cjal-3183	409	18	102	102	NUM
cjal-3183	409	19	and	and	CCONJ
cjal-3183	409	20	accompanying	accompany	VERB
cjal-3183	409	21	text	text	NOUN
cjal-3183	409	22	..	..	PUNCT
cjal-3183	410	1	69	69	NUM
cjal-3183	410	2	.	.	PUNCT
cjal-3183	411	1	see	see	VERB
cjal-3183	411	2	chu	chu	PROPN
cjal-3183	411	3	&	&	CCONJ
cjal-3183	411	4	dong	dong	PROPN
cjal-3183	411	5	,	,	PUNCT
cjal-3183	411	6	supra	supra	PROPN
cjal-3183	411	7	note	note	PROPN
cjal-3183	411	8	34	34	NUM
cjal-3183	411	9	,	,	PUNCT
cjal-3183	411	10	at	at	ADP
cjal-3183	411	11	92	92	NUM
cjal-3183	411	12	(	(	PUNCT
cjal-3183	411	13	when	when	SCONJ
cjal-3183	411	14	a	a	DET
cjal-3183	411	15	chinese	chinese	ADJ
cjal-3183	411	16	-	-	PUNCT
cjal-3183	411	17	foreign	foreign	ADJ
cjal-3183	411	18	joint	joint	ADJ
cjal-3183	411	19	venture	venture	NOUN
cjal-3183	411	20	is	be	AUX
cjal-3183	411	21	involved	involve	VERB
cjal-3183	411	22	in	in	ADP
cjal-3183	411	23	a	a	DET
cjal-3183	411	24	legal	legal	ADJ
cjal-3183	411	25	proceeding	proceeding	NOUN
cjal-3183	411	26	,	,	PUNCT
cjal-3183	411	27	it	it	PRON
cjal-3183	411	28	is	be	AUX
cjal-3183	411	29	the	the	DET
cjal-3183	411	30	responsibility	responsibility	NOUN
cjal-3183	411	31	of	of	ADP
cjal-3183	411	32	the	the	DET
cjal-3183	411	33	chairman	chairman	NOUN
cjal-3183	411	34	of	of	ADP
cjal-3183	411	35	the	the	DET
cjal-3183	411	36	board	board	NOUN
cjal-3183	411	37	of	of	ADP
cjal-3183	411	38	directors	director	NOUN
cjal-3183	411	39	to	to	PART
cjal-3183	411	40	represent	represent	VERB
cjal-3183	411	41	the	the	DET
cjal-3183	411	42	enterprise	enterprise	NOUN
cjal-3183	411	43	as	as	ADP
cjal-3183	411	44	the	the	DET
cjal-3183	411	45	legal	legal	ADJ
cjal-3183	411	46	representative	representative	NOUN
cjal-3183	411	47	)	)	PUNCT
cjal-3183	411	48	.	.	PUNCT
cjal-3183	412	1	70	70	NUM
cjal-3183	412	2	.	.	X
cjal-3183	412	3	announcement	announcement	NOUN
cjal-3183	412	4	on	on	ADP
cjal-3183	412	5	baori	baori	PROPN
cjal-3183	412	6	,	,	PUNCT
cjal-3183	412	7	supra	supra	PROPN
cjal-3183	412	8	note	note	NOUN
cjal-3183	412	9	3	3	NUM
cjal-3183	412	10	,	,	PUNCT
cjal-3183	412	11	at	at	ADP
cjal-3183	412	12	6	6	NUM
cjal-3183	412	13	.	.	NOUN
cjal-3183	412	14	71	71	NUM
cjal-3183	412	15	.	.	PUNCT
cjal-3183	413	1	the	the	DET
cjal-3183	413	2	chinese	chinese	ADJ
cjal-3183	413	3	partner	partner	NOUN
cjal-3183	413	4	notified	notify	VERB
cjal-3183	413	5	the	the	DET
cjal-3183	413	6	municipal	municipal	ADJ
cjal-3183	413	7	authorities	authority	NOUN
cjal-3183	413	8	that	that	SCONJ
cjal-3183	413	9	the	the	DET
cjal-3183	413	10	application	application	NOUN
cjal-3183	413	11	for	for	ADP
cjal-3183	413	12	administrative	administrative	ADJ
cjal-3183	413	13	reconsideration	reconsideration	NOUN
cjal-3183	413	14	was	be	AUX
cjal-3183	413	15	neither	neither	CCONJ
cjal-3183	413	16	approved	approve	VERB
cjal-3183	413	17	by	by	ADP
cjal-3183	413	18	the	the	DET
cjal-3183	413	19	chinese	chinese	ADJ
cjal-3183	413	20	side	side	NOUN
cjal-3183	413	21	nor	nor	CCONJ
cjal-3183	413	22	by	by	ADP
cjal-3183	413	23	the	the	DET
cjal-3183	413	24	cjv	cjv	NOUN
cjal-3183	413	25	board	board	NOUN
cjal-3183	413	26	of	of	ADP
cjal-3183	413	27	directors	director	NOUN
cjal-3183	413	28	;	;	PUNCT
cjal-3183	413	29	it	it	PRON
cjal-3183	413	30	was	be	AUX
cjal-3183	413	31	an	an	DET
cjal-3183	413	32	unilateral	unilateral	ADJ
cjal-3183	413	33	act	act	NOUN
cjal-3183	413	34	of	of	ADP
cjal-3183	413	35	the	the	DET
cjal-3183	413	36	japanese	japanese	ADJ
cjal-3183	413	37	party	party	NOUN
cjal-3183	413	38	.	.	PUNCT
cjal-3183	414	1	i	i	PRON
cjal-3183	414	2	d.	d.	VERB
cjal-3183	414	3	another	another	DET
cjal-3183	414	4	reason	reason	NOUN
cjal-3183	414	5	for	for	ADP
cjal-3183	414	6	rejection	rejection	NOUN
cjal-3183	414	7	of	of	ADP
cjal-3183	414	8	the	the	DET
cjal-3183	414	9	petition	petition	NOUN
cjal-3183	414	10	was	be	AUX
cjal-3183	414	11	the	the	DET
cjal-3183	414	12	fact	fact	NOUN
cjal-3183	414	13	that	that	SCONJ
cjal-3183	414	14	neither	neither	CCONJ
cjal-3183	414	15	the	the	DET
cjal-3183	414	16	jv	jv	NOUN
cjal-3183	414	17	nor	nor	CCONJ
cjal-3183	414	18	the	the	DET
cjal-3183	414	19	japanese	japanese	ADJ
cjal-3183	414	20	investor	investor	NOUN
cjal-3183	414	21	paid	pay	VERB
cjal-3183	414	22	the	the	DET
cjal-3183	414	23	full	full	ADJ
cjal-3183	414	24	amount	amount	NOUN
cjal-3183	414	25	of	of	ADP
cjal-3183	414	26	the	the	DET
cjal-3183	414	27	government	government	NOUN
cjal-3183	414	28	's	's	PART
cjal-3183	414	29	claims	claim	NOUN
cjal-3183	414	30	as	as	ADP
cjal-3183	414	31	required	require	VERB
cjal-3183	414	32	under	under	ADP
cjal-3183	414	33	law	law	NOUN
cjal-3183	414	34	.	.	PUNCT
cjal-3183	415	1	i	i	PRON
cjal-3183	415	2	d.	d.	PROPN
cjal-3183	415	3	72	72	NUM
cjal-3183	415	4	.	.	PUNCT
cjal-3183	416	1	i	i	PRON
cjal-3183	416	2	d.	d.	VERB
cjal-3183	417	1	[	[	X
cjal-3183	417	2	12:2	12:2	NUM
cjal-3183	417	3	theadministrative	theadministrative	ADJ
cjal-3183	417	4	use	use	NOUN
cjal-3183	417	5	of	of	ADP
cjal-3183	417	6	l41vin	l41vin	PROPN
cjal-3183	417	7	china	china	PROPN
cjal-3183	417	8	petition	petition	NOUN
cjal-3183	417	9	an	an	DET
cjal-3183	417	10	administrative	administrative	ADJ
cjal-3183	417	11	reconsideration.73	reconsideration.73	NOUN
cjal-3183	417	12	since	since	SCONJ
cjal-3183	417	13	it	it	PRON
cjal-3183	417	14	was	be	AUX
cjal-3183	417	15	the	the	DET
cjal-3183	417	16	jv	jv	NOUN
cjal-3183	417	17	and	and	CCONJ
cjal-3183	417	18	not	not	PART
cjal-3183	417	19	the	the	DET
cjal-3183	417	20	japanese	japanese	ADJ
cjal-3183	417	21	investor	investor	NOUN
cjal-3183	417	22	,	,	PUNCT
cjal-3183	417	23	which	which	PRON
cjal-3183	417	24	was	be	AUX
cjal-3183	417	25	directly	directly	ADV
cjal-3183	417	26	and	and	CCONJ
cjal-3183	417	27	adversely	adversely	ADV
cjal-3183	417	28	affected	affect	VERB
cjal-3183	417	29	by	by	ADP
cjal-3183	417	30	the	the	DET
cjal-3183	417	31	may	may	PROPN
cjal-3183	417	32	1996	1996	NUM
cjal-3183	417	33	decision	decision	NOUN
cjal-3183	417	34	,	,	PUNCT
cjal-3183	417	35	no	no	DET
cjal-3183	417	36	administrative	administrative	ADJ
cjal-3183	417	37	reconsideration	reconsideration	NOUN
cjal-3183	417	38	was	be	AUX
cjal-3183	417	39	granted	grant	VERB
cjal-3183	417	40	and	and	CCONJ
cjal-3183	417	41	therefore	therefore	ADV
cjal-3183	417	42	no	no	DET
cjal-3183	417	43	lawsuit	lawsuit	NOUN
cjal-3183	417	44	could	could	AUX
cjal-3183	417	45	be	be	AUX
cjal-3183	417	46	brought	bring	VERB
cjal-3183	417	47	against	against	ADP
cjal-3183	417	48	the	the	DET
cjal-3183	417	49	authorities	authority	NOUN
cjal-3183	417	50	'	'	PART
cjal-3183	417	51	determinations	determination	NOUN
cjal-3183	417	52	on	on	ADP
cjal-3183	417	53	overdue	overdue	ADJ
cjal-3183	417	54	taxes	taxis	NOUN
cjal-3183	417	55	and	and	CCONJ
cjal-3183	417	56	fine	fine	ADJ
cjal-3183	417	57	for	for	ADP
cjal-3183	417	58	late	late	ADJ
cjal-3183	417	59	payment	payment	NOUN
cjal-3183	417	60	.	.	PUNCT
cjal-3183	418	1	in	in	ADP
cjal-3183	418	2	april	april	PROPN
cjal-3183	418	3	1997	1997	NUM
cjal-3183	418	4	,	,	PUNCT
cjal-3183	418	5	the	the	DET
cjal-3183	418	6	local	local	ADJ
cjal-3183	418	7	taxation	taxation	NOUN
cjal-3183	418	8	bureau	bureau	NOUN
cjal-3183	418	9	effected	effect	VERB
cjal-3183	418	10	a	a	DET
cjal-3183	418	11	forced	force	VERB
cjal-3183	418	12	transfer	transfer	NOUN
cjal-3183	418	13	of	of	ADP
cjal-3183	418	14	over	over	ADP
cjal-3183	418	15	14	14	NUM
cjal-3183	418	16	million	million	NUM
cjal-3183	418	17	yuan	yuan	NOUN
cjal-3183	418	18	from	from	ADP
cjal-3183	418	19	the	the	DET
cjal-3183	418	20	jv	jv	NOUN
cjal-3183	418	21	's	's	PART
cjal-3183	418	22	bank	bank	NOUN
cjal-3183	418	23	accounts	account	NOUN
cjal-3183	418	24	to	to	ADP
cjal-3183	418	25	the	the	DET
cjal-3183	418	26	state	state	NOUN
cjal-3183	418	27	treasury.7	treasury.7	NOUN
cjal-3183	418	28	4	4	NUM
cjal-3183	418	29	after	after	SCONJ
cjal-3183	418	30	talks	talk	NOUN
cjal-3183	418	31	between	between	ADP
cjal-3183	418	32	the	the	DET
cjal-3183	418	33	japanese	japanese	ADJ
cjal-3183	418	34	management	management	NOUN
cjal-3183	418	35	and	and	CCONJ
cjal-3183	418	36	local	local	ADJ
cjal-3183	418	37	tax	tax	NOUN
cjal-3183	418	38	officials	official	NOUN
cjal-3183	418	39	broke	break	VERB
cjal-3183	418	40	down	down	ADP
cjal-3183	418	41	,	,	PUNCT
cjal-3183	418	42	on	on	ADP
cjal-3183	418	43	may	may	PROPN
cjal-3183	418	44	23	23	NUM
cjal-3183	418	45	the	the	DET
cjal-3183	418	46	authorities	authority	NOUN
cjal-3183	418	47	sold	sell	VERB
cjal-3183	418	48	baori	baori	NOUN
cjal-3183	418	49	's	's	PART
cjal-3183	418	50	ten	ten	NUM
cjal-3183	418	51	motor	motor	NOUN
cjal-3183	418	52	vehicles	vehicle	NOUN
cjal-3183	418	53	which	which	PRON
cjal-3183	418	54	had	have	AUX
cjal-3183	418	55	been	be	AUX
cjal-3183	418	56	previously	previously	ADV
cjal-3183	418	57	seized	seize	VERB
cjal-3183	418	58	and	and	CCONJ
cjal-3183	418	59	applied	apply	VERB
cjal-3183	418	60	the	the	DET
cjal-3183	418	61	proceeds	proceed	NOUN
cjal-3183	418	62	of	of	ADP
cjal-3183	418	63	2.84	2.84	NUM
cjal-3183	418	64	million	million	NUM
cjal-3183	418	65	yuan	yuan	NOUN
cjal-3183	418	66	to	to	ADP
cjal-3183	418	67	the	the	DET
cjal-3183	418	68	government	government	NOUN
cjal-3183	418	69	tax	tax	NOUN
cjal-3183	418	70	claims	claim	NOUN
cjal-3183	418	71	after	after	ADP
cjal-3183	418	72	deduction	deduction	NOUN
cjal-3183	418	73	for	for	ADP
cjal-3183	418	74	auction	auction	NOUN
cjal-3183	418	75	expenses	expense	NOUN
cjal-3183	418	76	.	.	PUNCT
cjal-3183	418	77	"	"	PUNCT
cjal-3183	419	1	when	when	SCONJ
cjal-3183	419	2	the	the	DET
cjal-3183	419	3	taxpayer	taxpayer	NOUN
cjal-3183	419	4	refused	refuse	VERB
cjal-3183	419	5	to	to	PART
cjal-3183	419	6	comply	comply	VERB
cjal-3183	419	7	with	with	ADP
cjal-3183	419	8	the	the	DET
cjal-3183	419	9	authorities	authority	NOUN
cjal-3183	419	10	'	'	PART
cjal-3183	419	11	decision	decision	NOUN
cjal-3183	419	12	,	,	PUNCT
cjal-3183	419	13	the	the	DET
cjal-3183	419	14	local	local	ADJ
cjal-3183	419	15	taxation	taxation	NOUN
cjal-3183	419	16	bureau	bureau	NOUN
cjal-3183	419	17	declared	declare	VERB
cjal-3183	419	18	the	the	DET
cjal-3183	419	19	baori	baori	NOUN
cjal-3183	419	20	case	case	NOUN
cjal-3183	419	21	to	to	PART
cjal-3183	419	22	be	be	AUX
cjal-3183	419	23	one	one	NUM
cjal-3183	419	24	ofkangshui	ofkangshui	NOUN
cjal-3183	419	25	on	on	ADP
cjal-3183	419	26	april	april	PROPN
cjal-3183	419	27	30	30	NUM
cjal-3183	419	28	,	,	PUNCT
cjal-3183	419	29	1997.76	1997.76	NUM
cjal-3183	419	30	the	the	DET
cjal-3183	419	31	local	local	ADJ
cjal-3183	419	32	taxation	taxation	NOUN
cjal-3183	419	33	bureau	bureau	NOUN
cjal-3183	419	34	made	make	VERB
cjal-3183	419	35	another	another	DET
cjal-3183	419	36	request	request	NOUN
cjal-3183	419	37	for	for	ADP
cjal-3183	419	38	instruction	instruction	NOUN
cjal-3183	419	39	(	(	PUNCT
cjal-3183	419	40	the	the	DET
cjal-3183	419	41	"	"	PUNCT
cjal-3183	419	42	1997	1997	NUM
cjal-3183	419	43	request	request	NOUN
cjal-3183	419	44	"	"	PUNCT
cjal-3183	419	45	)	)	PUNCT
cjal-3183	419	46	with	with	ADP
cjal-3183	419	47	the	the	DET
cjal-3183	419	48	sgat	sgat	NOUN
cjal-3183	419	49	on	on	ADP
cjal-3183	419	50	various	various	ADJ
cjal-3183	419	51	points	point	NOUN
cjal-3183	419	52	of	of	ADP
cjal-3183	419	53	applicable	applicable	ADJ
cjal-3183	419	54	law	law	NOUN
cjal-3183	419	55	.	.	PUNCT
cjal-3183	420	1	in	in	ADP
cjal-3183	420	2	its	its	PRON
cjal-3183	420	3	reply	reply	NOUN
cjal-3183	420	4	dated	date	VERB
cjal-3183	420	5	june	june	PROPN
cjal-3183	420	6	19	19	NUM
cjal-3183	420	7	,	,	PUNCT
cjal-3183	420	8	1997	1997	NUM
cjal-3183	420	9	(	(	PUNCT
cjal-3183	420	10	the	the	DET
cjal-3183	420	11	"	"	PUNCT
cjal-3183	420	12	1997	1997	NUM
cjal-3183	420	13	reply	reply	NOUN
cjal-3183	420	14	"	"	PUNCT
cjal-3183	420	15	)	)	PUNCT
cjal-3183	420	16	,	,	PUNCT
cjal-3183	420	17	the	the	DET
cjal-3183	420	18	state	state	NOUN
cjal-3183	420	19	highest	high	ADJ
cjal-3183	420	20	tax	tax	NOUN
cjal-3183	420	21	authorities	authority	NOUN
cjal-3183	420	22	approved	approve	VERB
cjal-3183	420	23	the	the	DET
cjal-3183	420	24	local	local	ADJ
cjal-3183	420	25	taxation	taxation	NOUN
cjal-3183	420	26	bureau	bureau	NOUN
cjal-3183	420	27	's	's	PART
cjal-3183	420	28	determinations	determination	NOUN
cjal-3183	420	29	and	and	CCONJ
cjal-3183	420	30	action	action	NOUN
cjal-3183	420	31	in	in	ADP
cjal-3183	420	32	the	the	DET
cjal-3183	420	33	case	case	NOUN
cjal-3183	420	34	.	.	PUNCT
cjal-3183	421	1	the	the	DET
cjal-3183	421	2	1997	1997	NUM
cjal-3183	421	3	reply	reply	NOUN
cjal-3183	421	4	affirmed	affirm	VERB
cjal-3183	421	5	the	the	DET
cjal-3183	421	6	local	local	ADJ
cjal-3183	421	7	officials	official	NOUN
cjal-3183	421	8	'	'	PART
cjal-3183	421	9	application	application	NOUN
cjal-3183	421	10	of	of	ADP
cjal-3183	421	11	a	a	DET
cjal-3183	421	12	five	five	NUM
cjal-3183	421	13	percent	percent	NOUN
cjal-3183	421	14	cict	cict	ADJ
cjal-3183	421	15	to	to	ADP
cjal-3183	421	16	overseas	overseas	ADJ
cjal-3183	421	17	membership	membership	NOUN
cjal-3183	421	18	fees	fee	NOUN
cjal-3183	421	19	collected	collect	VERB
cjal-3183	421	20	between	between	ADP
cjal-3183	421	21	1988	1988	NUM
cjal-3183	421	22	and	and	CCONJ
cjal-3183	421	23	1993	1993	NUM
cjal-3183	421	24	pursuant	pursuant	NOUN
cjal-3183	421	25	to	to	ADP
cjal-3183	421	26	the	the	DET
cjal-3183	421	27	cicta	cicta	NOUN
cjal-3183	421	28	and	and	CCONJ
cjal-3183	421	29	the	the	DET
cjal-3183	421	30	circular	circular	NOUN
cjal-3183	421	31	(	(	PUNCT
cjal-3183	421	32	86)no	86)no	NOUN
cjal-3183	421	33	.	.	X
cjal-3183	421	34	143	143	NUM
cjal-3183	421	35	,	,	PUNCT
cjal-3183	421	36	and	and	CCONJ
cjal-3183	421	37	a	a	DET
cjal-3183	421	38	five	five	NUM
cjal-3183	421	39	percent	percent	NOUN
cjal-3183	421	40	business	business	NOUN
cjal-3183	421	41	tax	tax	NOUN
cjal-3183	421	42	to	to	ADP
cjal-3183	421	43	overseas	overseas	ADJ
cjal-3183	421	44	membership	membership	NOUN
cjal-3183	421	45	fees	fee	NOUN
cjal-3183	421	46	collected	collect	VERB
cjal-3183	421	47	since	since	SCONJ
cjal-3183	421	48	1994	1994	NUM
cjal-3183	421	49	under	under	ADP
cjal-3183	421	50	the	the	DET
cjal-3183	421	51	business	business	NOUN
cjal-3183	421	52	tax	tax	NOUN
cjal-3183	421	53	regulations	regulation	NOUN
cjal-3183	421	54	.	.	PUNCT
cjal-3183	421	55	"	"	PUNCT
cjal-3183	422	1	on	on	ADP
cjal-3183	422	2	the	the	DET
cjal-3183	422	3	ground	ground	NOUN
cjal-3183	422	4	that	that	PRON
cjal-3183	422	5	baori	baori	NOUN
cjal-3183	422	6	had	have	AUX
cjal-3183	422	7	failed	fail	VERB
cjal-3183	422	8	to	to	PART
cjal-3183	422	9	report	report	VERB
cjal-3183	422	10	overseas	overseas	ADJ
cjal-3183	422	11	membership	membership	NOUN
cjal-3183	422	12	fee	fee	NOUN
cjal-3183	422	13	collections	collection	NOUN
cjal-3183	422	14	,	,	PUNCT
cjal-3183	422	15	the	the	DET
cjal-3183	422	16	sgat	sgat	NOUN
cjal-3183	422	17	agreed	agree	VERB
cjal-3183	422	18	that	that	SCONJ
cjal-3183	422	19	article	article	NOUN
cjal-3183	422	20	23	23	NUM
cjal-3183	422	21	of	of	ADP
cjal-3183	422	22	the	the	DET
cjal-3183	422	23	1992	1992	NUM
cjal-3183	422	24	tax	tax	NOUN
cjal-3183	422	25	collection	collection	NOUN
cjal-3183	422	26	law79	law79	NOUN
cjal-3183	422	27	and	and	CCONJ
cjal-3183	422	28	article	article	NOUN
cjal-3183	422	29	35	35	NUM
cjal-3183	422	30	of	of	ADP
cjal-3183	422	31	the	the	DET
cjal-3183	422	32	73	73	NUM
cjal-3183	422	33	.	.	PUNCT
cjal-3183	423	1	shuiwu	shuiwu	PROPN
cjal-3183	423	2	xngzhengfuyi	xngzhengfuyi	PROPN
cjal-3183	423	3	guize	guize	PROPN
cjal-3183	424	1	[	[	X
cjal-3183	424	2	rules	rule	NOUN
cjal-3183	424	3	fortaxadministrative	fortaxadministrative	VERB
cjal-3183	424	4	reconsideration],arl36(1	reconsideration],arl36(1	PROPN
cjal-3183	424	5	)	)	PUNCT
cjal-3183	424	6	,	,	PUNCT
cjal-3183	424	7	nov	nov	PROPN
cjal-3183	424	8	.	.	PROPN
cjal-3183	424	9	6	6	NUM
cjal-3183	424	10	,	,	PUNCT
cjal-3183	424	11	1993	1993	NUM
cjal-3183	424	12	,	,	PUNCT
cjal-3183	424	13	laws	law	NOUN
cjal-3183	424	14	for	for	ADP
cjal-3183	424	15	admiunistrative	admiunistrative	ADJ
cjal-3183	424	16	lmgation	lmgation	NOUN
cjal-3183	424	17	,	,	PUNCT
cjal-3183	424	18	supra	supra	PROPN
cjal-3183	424	19	note	note	NOUN
cjal-3183	424	20	19	19	NUM
cjal-3183	424	21	,	,	PUNCT
cjal-3183	424	22	at	at	ADP
cjal-3183	424	23	174	174	NUM
cjal-3183	424	24	,	,	PUNCT
cjal-3183	424	25	180	180	NUM
cjal-3183	424	26	.	.	NOUN
cjal-3183	424	27	74	74	NUM
cjal-3183	424	28	.	.	PUNCT
cjal-3183	425	1	announcement	announcement	NOUN
cjal-3183	425	2	on	on	ADP
cjal-3183	425	3	baori	baori	PROPN
cjal-3183	425	4	,	,	PUNCT
cjal-3183	425	5	supra	supra	PROPN
cjal-3183	425	6	note	note	NOUN
cjal-3183	425	7	3	3	NUM
cjal-3183	425	8	,	,	PUNCT
cjal-3183	425	9	at	at	ADP
cjal-3183	425	10	6	6	NUM
cjal-3183	425	11	.	.	PUNCT
cjal-3183	425	12	75	75	NUM
cjal-3183	425	13	.	.	PUNCT
cjal-3183	426	1	i	i	PRON
cjal-3183	426	2	d.	d.	PROPN
cjal-3183	426	3	at	at	ADP
cjal-3183	426	4	6	6	NUM
cjal-3183	426	5	-	-	SYM
cjal-3183	426	6	7	7	NUM
cjal-3183	426	7	.	.	NUM
cjal-3183	426	8	76	76	NUM
cjal-3183	426	9	.	.	PUNCT
cjal-3183	427	1	he	he	PRON
cjal-3183	427	2	,	,	PUNCT
cjal-3183	427	3	supra	supra	PROPN
cjal-3183	427	4	note	note	PROPN
cjal-3183	427	5	14	14	NUM
cjal-3183	427	6	,	,	PUNCT
cjal-3183	427	7	at	at	ADP
cjal-3183	427	8	27	27	NUM
cjal-3183	427	9	;	;	PUNCT
cjal-3183	427	10	see	see	AUX
cjal-3183	427	11	also	also	ADV
cjal-3183	427	12	baori	baori	VERB
cjal-3183	427	13	gongsi	gongsi	ADJ
cjal-3183	427	14	teda	teda	NUM
cjal-3183	427	15	toushuian	toushuian	PROPN
cjal-3183	427	16	yanbian	yanbian	PROPN
cjal-3183	427	17	wei	wei	PROPN
cjal-3183	427	18	yatrhong	yatrhong	PROPN
cjal-3183	427	19	kangshui	kangshui	PROPN
cjal-3183	427	20	an	an	DET
cjal-3183	427	21	[	[	X
cjal-3183	427	22	the	the	DET
cjal-3183	427	23	baori	baori	NOUN
cjal-3183	427	24	company	company	NOUN
cjal-3183	427	25	rlarge	rlarge	NOUN
cjal-3183	427	26	tax	tax	NOUN
cjal-3183	427	27	evasion	evasion	NOUN
cjal-3183	427	28	case	case	NOUN
cjal-3183	427	29	became	become	VERB
cjal-3183	427	30	a	a	DET
cjal-3183	427	31	serious	serious	ADJ
cjal-3183	427	32	case	case	NOUN
cjal-3183	427	33	of	of	ADP
cjal-3183	427	34	refusal	refusal	NOUN
cjal-3183	427	35	to	to	PART
cjal-3183	427	36	pay	pay	VERB
cjal-3183	427	37	tax	tax	NOUN
cjal-3183	427	38	]	]	PUNCT
cjal-3183	427	39	,	,	PUNCT
cjal-3183	427	40	shenzhen	shenzhen	PROPN
cjal-3183	427	41	fazhi	fazhi	PROPN
cjal-3183	427	42	bao	bao	PROPN
cjal-3183	428	1	[	[	X
cjal-3183	428	2	shenzhen	shenzhen	PROPN
cjal-3183	428	3	legal	legal	ADJ
cjal-3183	428	4	daily	daily	NOUN
cjal-3183	428	5	]	]	PUNCT
cjal-3183	428	6	,	,	PUNCT
cjal-3183	428	7	may	may	AUX
cjal-3183	428	8	1	1	NUM
cjal-3183	428	9	,	,	PUNCT
cjal-3183	428	10	1997	1997	NUM
cjal-3183	428	11	,	,	PUNCT
cjal-3183	428	12	at	at	ADP
cjal-3183	428	13	1	1	NUM
cjal-3183	428	14	.	.	PUNCT
cjal-3183	428	15	77	77	NUM
cjal-3183	428	16	.	.	PUNCT
cjal-3183	429	1	guojia	guojia	NOUN
cjal-3183	429	2	shuiwu	shuiwu	PROPN
cjal-3183	429	3	zongju	zongju	PROPN
cjal-3183	429	4	guanyu	guanyu	PROPN
cjal-3183	429	5	bao'an	bao'an	PROPN
cjal-3183	429	6	baori	baori	PROPN
cjal-3183	429	7	gaoerfuqiu	gaoerfuqiu	PROPN
cjal-3183	429	8	yule	yule	PROPN
cjal-3183	429	9	guanguang	guanguang	PROPN
cjal-3183	429	10	youxian	youxian	PROPN
cjal-3183	429	11	gongsi	gongsi	PROPN
cjal-3183	429	12	shuiwu	shuiwu	PROPN
cjal-3183	429	13	chuli	chuli	PROPN
cjal-3183	429	14	de	de	PROPN
cjal-3183	429	15	pifu	pifu	PROPN
cjal-3183	430	1	[	[	X
cjal-3183	430	2	reply	reply	NOUN
cjal-3183	430	3	of	of	ADP
cjal-3183	430	4	the	the	DET
cjal-3183	430	5	state	state	PROPN
cjal-3183	430	6	general	general	PROPN
cjal-3183	430	7	administration	administration	NOUN
cjal-3183	430	8	oftaxation	oftaxation	NOUN
cjal-3183	430	9	concerning	concern	VERB
cjal-3183	430	10	handling	handle	VERB
cjal-3183	430	11	ofthetaxmatterofbao'an	ofthetaxmatterofbao'an	ADJ
cjal-3183	430	12	baori	baori	NOUN
cjal-3183	430	13	golf	golf	NOUN
cjal-3183	430	14	entertainment	entertainment	NOUN
cjal-3183	430	15	and	and	CCONJ
cjal-3183	430	16	sightseeing	sightseeing	NOUN
cjal-3183	430	17	limited	limited	ADJ
cjal-3183	430	18	company	company	NOUN
cjal-3183	430	19	]	]	PUNCT
cjal-3183	430	20	,	,	PUNCT
cjal-3183	430	21	jun	jun	PROPN
cjal-3183	430	22	.	.	PROPN
cjal-3183	430	23	19	19	NUM
cjal-3183	430	24	,	,	PUNCT
cjal-3183	430	25	1997	1997	NUM
cjal-3183	430	26	,	,	PUNCT
cjal-3183	430	27	guo	guo	PROPN
cjal-3183	430	28	smui	smui	PROPN
cjal-3183	430	29	han	han	PROPN
cjal-3183	430	30	,	,	PUNCT
cjal-3183	430	31	no	no	INTJ
cjal-3183	430	32	.	.	NOUN
cjal-3183	430	33	373	373	NUM
cjal-3183	430	34	,	,	PUNCT
cjal-3183	430	35	1997	1997	NUM
cjal-3183	430	36	.	.	PUNCT
cjal-3183	431	1	78	78	NUM
cjal-3183	431	2	.	.	PUNCT
cjal-3183	432	1	i	i	PRON
cjal-3183	432	2	d.	d.	PROPN
cjal-3183	432	3	79	79	NUM
cjal-3183	432	4	.	.	PUNCT
cjal-3183	433	1	article	article	NOUN
cjal-3183	433	2	23	23	NUM
cjal-3183	433	3	of	of	ADP
cjal-3183	433	4	the	the	DET
cjal-3183	433	5	1992	1992	NUM
cjal-3183	433	6	tax	tax	NOUN
cjal-3183	433	7	collection	collection	NOUN
cjal-3183	433	8	law	law	NOUN
cjal-3183	433	9	reads	read	VERB
cjal-3183	433	10	:	:	PUNCT
cjal-3183	433	11	if	if	SCONJ
cjal-3183	433	12	a	a	DET
cjal-3183	433	13	taxpayer	taxpayer	NOUN
cjal-3183	433	14	is	be	AUX
cjal-3183	433	15	under	under	ADP
cjal-3183	433	16	one	one	NUM
cjal-3183	433	17	of	of	ADP
cjal-3183	433	18	the	the	DET
cjal-3183	433	19	following	following	ADJ
cjal-3183	433	20	circumstances	circumstance	NOUN
cjal-3183	433	21	,	,	PUNCT
cjal-3183	433	22	the	the	DET
cjal-3183	433	23	tax	tax	NOUN
cjal-3183	433	24	authorities	authority	NOUN
cjal-3183	433	25	shall	shall	AUX
cjal-3183	433	26	have	have	VERB
cjal-3183	433	27	the	the	DET
cjal-3183	433	28	power	power	NOUN
cjal-3183	433	29	to	to	PART
cjal-3183	433	30	assess	assess	VERB
cjal-3183	433	31	the	the	DET
cjal-3183	433	32	amount	amount	NOUN
cjal-3183	433	33	of	of	ADP
cjal-3183	433	34	tax	tax	NOUN
cjal-3183	433	35	payable	payable	ADJ
cjal-3183	433	36	by	by	ADP
cjal-3183	433	37	the	the	DET
cjal-3183	433	38	taxpayer	taxpayer	NOUN
cjal-3183	433	39	(	(	PUNCT
cjal-3183	433	40	2	2	X
cjal-3183	433	41	)	)	PUNCT
cjal-3183	433	42	accounting	accounting	NOUN
cjal-3183	433	43	books	book	NOUN
cjal-3183	433	44	are	be	AUX
cjal-3183	433	45	required	require	VERB
cjal-3183	433	46	to	to	PART
cjal-3183	433	47	be	be	AUX
cjal-3183	433	48	established	establish	VERB
cjal-3183	433	49	by	by	ADP
cjal-3183	433	50	this	this	DET
cjal-3183	433	51	law	law	NOUN
cjal-3183	433	52	,	,	PUNCT
cjal-3183	433	53	but	but	CCONJ
cjal-3183	433	54	they	they	PRON
cjal-3183	433	55	1998	1998	NUM
cjal-3183	433	56	]	]	PUNCT
cjal-3183	433	57	columbia	columbia	PROPN
cjal-3183	433	58	journal	journal	PROPN
cjal-3183	433	59	ofasian	ofasian	ADJ
cjal-3183	433	60	law	law	NOUN
cjal-3183	433	61	implementing	implement	VERB
cjal-3183	433	62	rules	rule	NOUN
cjal-3183	433	63	for	for	ADP
cjal-3183	433	64	1992	1992	NUM
cjal-3183	433	65	tax	tax	NOUN
cjal-3183	433	66	collection	collection	NOUN
cjal-3183	433	67	law"0	law"0	PROPN
cjal-3183	433	68	permitted	permit	VERB
cjal-3183	433	69	the	the	DET
cjal-3183	433	70	local	local	ADJ
cjal-3183	433	71	taxation	taxation	NOUN
cjal-3183	433	72	bureau	bureau	NOUN
cjal-3183	433	73	to	to	PART
cjal-3183	433	74	tax	tax	VERB
cjal-3183	433	75	the	the	DET
cjal-3183	433	76	entire	entire	ADJ
cjal-3183	433	77	amount	amount	NOUN
cjal-3183	433	78	of	of	ADP
cjal-3183	433	79	collected	collect	VERB
cjal-3183	433	80	overseas	overseas	ADJ
cjal-3183	433	81	membership	membership	NOUN
cjal-3183	433	82	fees	fee	NOUN
cjal-3183	433	83	for	for	ADP
cjal-3183	433	84	the	the	DET
cjal-3183	433	85	cict	cict	PROPN
cjal-3183	433	86	and	and	CCONJ
cjal-3183	433	87	its	its	PRON
cjal-3183	433	88	successor	successor	NOUN
cjal-3183	433	89	business	business	NOUN
cjal-3183	433	90	tax	tax	NOUN
cjal-3183	433	91	.	.	PUNCT
cjal-3183	434	1	it	it	PRON
cjal-3183	434	2	also	also	ADV
cjal-3183	434	3	allowed	allow	VERB
cjal-3183	434	4	the	the	DET
cjal-3183	434	5	local	local	ADJ
cjal-3183	434	6	officials	official	NOUN
cjal-3183	434	7	to	to	PART
cjal-3183	434	8	determine	determine	VERB
cjal-3183	434	9	the	the	DET
cjal-3183	434	10	taxable	taxable	ADJ
cjal-3183	434	11	income	income	NOUN
cjal-3183	434	12	of	of	ADP
cjal-3183	434	13	the	the	DET
cjal-3183	434	14	jv	jv	NOUN
cjal-3183	434	15	which	which	PRON
cjal-3183	434	16	had	have	AUX
cjal-3183	434	17	failed	fail	VERB
cjal-3183	434	18	to	to	PART
cjal-3183	434	19	supply	supply	VERB
cjal-3183	434	20	adequate	adequate	ADJ
cjal-3183	434	21	information	information	NOUN
cjal-3183	434	22	on	on	ADP
cjal-3183	434	23	revenue	revenue	NOUN
cjal-3183	434	24	,	,	PUNCT
cjal-3183	434	25	cost	cost	NOUN
cjal-3183	434	26	and	and	CCONJ
cjal-3183	434	27	expenditure	expenditure	VERB
cjal-3183	434	28	matters.8	matters.8	NOUN
cjal-3183	434	29	'	'	PUNCT
cjal-3183	434	30	the	the	DET
cjal-3183	434	31	sgat	sgat	NOUN
cjal-3183	434	32	stated	state	VERB
cjal-3183	434	33	that	that	SCONJ
cjal-3183	434	34	the	the	DET
cjal-3183	434	35	enterprise	enterprise	NOUN
cjal-3183	434	36	income	income	NOUN
cjal-3183	434	37	tax	tax	NOUN
cjal-3183	434	38	liability	liability	NOUN
cjal-3183	434	39	of	of	ADP
cjal-3183	434	40	baori	baori	NOUN
cjal-3183	434	41	should	should	AUX
cjal-3183	434	42	be	be	AUX
cjal-3183	434	43	determined	determine	VERB
cjal-3183	434	44	according	accord	VERB
cjal-3183	434	45	to	to	ADP
cjal-3183	434	46	the	the	DET
cjal-3183	434	47	applicable	applicable	ADJ
cjal-3183	434	48	laws	law	NOUN
cjal-3183	434	49	and	and	CCONJ
cjal-3183	434	50	regulations	regulation	NOUN
cjal-3183	434	51	effective	effective	ADJ
cjal-3183	434	52	at	at	ADP
cjal-3183	434	53	the	the	DET
cjal-3183	434	54	time	time	NOUN
cjal-3183	434	55	membership	membership	NOUN
cjal-3183	434	56	fees	fee	NOUN
cjal-3183	434	57	were	be	AUX
cjal-3183	434	58	collected	collect	VERB
cjal-3183	434	59	.	.	PUNCT
cjal-3183	435	1	thus	thus	ADV
cjal-3183	435	2	,	,	PUNCT
cjal-3183	435	3	fees	fee	NOUN
cjal-3183	435	4	collected	collect	VERB
cjal-3183	435	5	before	before	ADP
cjal-3183	435	6	july	july	PROPN
cjal-3183	435	7	1	1	NUM
cjal-3183	435	8	1991	1991	NUM
cjal-3183	435	9	were	be	AUX
cjal-3183	435	10	taxable	taxable	ADJ
cjal-3183	435	11	according	accord	VERB
cjal-3183	435	12	to	to	ADP
cjal-3183	435	13	the	the	DET
cjal-3183	435	14	feitl	feitl	ADJ
cjal-3183	435	15	and	and	CCONJ
cjal-3183	435	16	related	related	ADJ
cjal-3183	435	17	rules	rule	NOUN
cjal-3183	435	18	;	;	PUNCT
cjal-3183	435	19	but	but	CCONJ
cjal-3183	435	20	fees	fee	NOUN
cjal-3183	435	21	collected	collect	VERB
cjal-3183	435	22	after	after	ADP
cjal-3183	435	23	that	that	DET
cjal-3183	435	24	date	date	NOUN
cjal-3183	435	25	were	be	AUX
cjal-3183	435	26	subject	subject	ADJ
cjal-3183	435	27	to	to	ADP
cjal-3183	435	28	the	the	DET
cjal-3183	435	29	regime	regime	NOUN
cjal-3183	435	30	of	of	ADP
cjal-3183	435	31	the	the	DET
cjal-3183	435	32	utl	utl	NOUN
cjal-3183	435	33	and	and	CCONJ
cjal-3183	435	34	related	related	ADJ
cjal-3183	435	35	are	be	AUX
cjal-3183	435	36	not	not	PART
cjal-3183	435	37	established	establish	VERB
cjal-3183	435	38	;	;	PUNCT
cjal-3183	435	39	(	(	PUNCT
cjal-3183	435	40	3	3	X
cjal-3183	435	41	)	)	PUNCT
cjal-3183	435	42	accounting	accounting	NOUN
cjal-3183	435	43	books	book	NOUN
cjal-3183	435	44	are	be	AUX
cjal-3183	435	45	established	establish	VERB
cjal-3183	435	46	,	,	PUNCT
cjal-3183	435	47	but	but	CCONJ
cjal-3183	435	48	the	the	DET
cjal-3183	435	49	accounts	account	NOUN
cjal-3183	435	50	are	be	AUX
cjal-3183	435	51	not	not	PART
cjal-3183	435	52	in	in	ADP
cjal-3183	435	53	order	order	NOUN
cjal-3183	435	54	or	or	CCONJ
cjal-3183	435	55	the	the	DET
cjal-3183	435	56	information	information	NOUN
cjal-3183	435	57	on	on	ADP
cjal-3183	435	58	costs	cost	NOUN
cjal-3183	435	59	,	,	PUNCT
cjal-3183	435	60	receipt	receipt	NOUN
cjal-3183	435	61	vouchers	voucher	NOUN
cjal-3183	435	62	and	and	CCONJ
cjal-3183	435	63	expense	expense	NOUN
cjal-3183	435	64	vouchers	voucher	NOUN
cjal-3183	435	65	are	be	AUX
cjal-3183	435	66	incomplete	incomplete	ADJ
cjal-3183	435	67	and	and	CCONJ
cjal-3183	435	68	difficult	difficult	ADJ
cjal-3183	435	69	to	to	PART
cjal-3183	435	70	check	check	VERB
cjal-3183	435	71	;	;	PUNCT
cjal-3183	435	72	(	(	PUNCT
cjal-3183	435	73	4	4	X
cjal-3183	435	74	)	)	PUNCT
cjal-3183	435	75	where	where	SCONJ
cjal-3183	435	76	an	an	DET
cjal-3183	435	77	obligation	obligation	NOUN
cjal-3183	435	78	to	to	PART
cjal-3183	435	79	pay	pay	VERB
cjal-3183	435	80	tax	tax	NOUN
cjal-3183	435	81	arises	arise	NOUN
cjal-3183	435	82	,	,	PUNCT
cjal-3183	435	83	the	the	DET
cjal-3183	435	84	taxpayer	taxpayer	NOUN
cjal-3183	435	85	fails	fail	VERB
cjal-3183	435	86	to	to	PART
cjal-3183	435	87	complete	complete	VERB
cjal-3183	435	88	the	the	DET
cjal-3183	435	89	formalities	formality	NOUN
cjal-3183	435	90	for	for	ADP
cjal-3183	435	91	tax	tax	NOUN
cjal-3183	435	92	declaration	declaration	NOUN
cjal-3183	435	93	within	within	ADP
cjal-3183	435	94	the	the	DET
cjal-3183	435	95	prescribed	prescribe	VERB
cjal-3183	435	96	time	time	NOUN
cjal-3183	435	97	limit	limit	NOUN
cjal-3183	435	98	,	,	PUNCT
cjal-3183	435	99	and	and	CCONJ
cjal-3183	435	100	after	after	ADP
cjal-3183	435	101	having	having	AUX
cjal-3183	435	102	been	be	AUX
cjal-3183	435	103	ordered	order	VERB
cjal-3183	435	104	by	by	ADP
cjal-3183	435	105	the	the	DET
cjal-3183	435	106	tax	tax	NOUN
cjal-3183	435	107	authorities	authority	NOUN
cjal-3183	435	108	to	to	PART
cjal-3183	435	109	make	make	VERB
cjal-3183	435	110	tax	tax	NOUN
cjal-3183	435	111	declaration	declaration	NOUN
cjal-3183	435	112	within	within	ADP
cjal-3183	435	113	a	a	DET
cjal-3183	435	114	fixed	fix	VERB
cjal-3183	435	115	period	period	NOUN
cjal-3183	435	116	of	of	ADP
cjal-3183	435	117	time	time	NOUN
cjal-3183	435	118	,	,	PUNCT
cjal-3183	435	119	still	still	ADV
cjal-3183	435	120	fails	fail	VERB
cjal-3183	435	121	to	to	PART
cjal-3183	435	122	do	do	VERB
cjal-3183	435	123	so	so	ADV
cjal-3183	435	124	upon	upon	SCONJ
cjal-3183	435	125	expiration	expiration	NOUN
cjal-3183	435	126	of	of	ADP
cjal-3183	435	127	the	the	DET
cjal-3183	435	128	period	period	NOUN
cjal-3183	435	129	.	.	PUNCT
cjal-3183	436	1	1992	1992	NUM
cjal-3183	436	2	tax	tax	NOUN
cjal-3183	436	3	collection	collection	NOUN
cjal-3183	436	4	law	law	NOUN
cjal-3183	436	5	,	,	PUNCT
cjal-3183	436	6	supra	supra	PROPN
cjal-3183	436	7	note	note	NOUN
cjal-3183	436	8	3	3	NUM
cjal-3183	436	9	,	,	PUNCT
cjal-3183	436	10	art	art	NOUN
cjal-3183	436	11	.	.	PUNCT
cjal-3183	437	1	23	23	NUM
cjal-3183	437	2	.	.	X
cjal-3183	438	1	80	80	NUM
cjal-3183	438	2	.	.	PUNCT
cjal-3183	439	1	article	article	NOUN
cjal-3183	439	2	35	35	NUM
cjal-3183	439	3	of	of	ADP
cjal-3183	439	4	the	the	DET
cjal-3183	439	5	implementing	implement	VERB
cjal-3183	439	6	rules	rule	NOUN
cjal-3183	439	7	for	for	ADP
cjal-3183	439	8	1992	1992	NUM
cjal-3183	439	9	tax	tax	NOUN
cjal-3183	439	10	collection	collection	NOUN
cjal-3183	439	11	law	law	NOUN
cjal-3183	439	12	states	state	NOUN
cjal-3183	439	13	:	:	PUNCT
cjal-3183	439	14	in	in	ADP
cjal-3183	439	15	the	the	DET
cjal-3183	439	16	case	case	NOUN
cjal-3183	439	17	of	of	ADP
cjal-3183	439	18	a	a	DET
cjal-3183	439	19	taxpayer	taxpayer	NOUN
cjal-3183	439	20	in	in	ADP
cjal-3183	439	21	one	one	NUM
cjal-3183	439	22	of	of	ADP
cjal-3183	439	23	the	the	DET
cjal-3183	439	24	instances	instance	NOUN
cjal-3183	439	25	stated	state	VERB
cjal-3183	439	26	in	in	ADP
cjal-3183	439	27	article	article	NOUN
cjal-3183	439	28	23	23	NUM
cjal-3183	439	29	of	of	ADP
cjal-3183	439	30	the	the	DET
cjal-3183	439	31	[	[	X
cjal-3183	439	32	1992	1992	NUM
cjal-3183	439	33	tax	tax	NOUN
cjal-3183	439	34	collection	collection	NOUN
cjal-3183	439	35	law	law	NOUN
cjal-3183	439	36	]	]	PUNCT
cjal-3183	439	37	,	,	PUNCT
cjal-3183	439	38	the	the	DET
cjal-3183	439	39	taxation	taxation	NOUN
cjal-3183	439	40	authorities	authority	NOUN
cjal-3183	439	41	shall	shall	AUX
cjal-3183	439	42	have	have	VERB
cjal-3183	439	43	the	the	DET
cjal-3183	439	44	right	right	NOUN
cjal-3183	439	45	to	to	PART
cjal-3183	439	46	use	use	VERB
cjal-3183	439	47	one	one	NUM
cjal-3183	439	48	of	of	ADP
cjal-3183	439	49	the	the	DET
cjal-3183	439	50	following	follow	VERB
cjal-3183	439	51	methods	method	NOUN
cjal-3183	439	52	to	to	PART
cjal-3183	439	53	assess	assess	VERB
cjal-3183	439	54	the	the	DET
cjal-3183	439	55	amount	amount	NOUN
cjal-3183	439	56	of	of	ADP
cjal-3183	439	57	tax	tax	NOUN
cjal-3183	439	58	payable	payable	ADJ
cjal-3183	439	59	:	:	PUNCT
cjal-3183	439	60	(	(	PUNCT
cjal-3183	439	61	1	1	X
cjal-3183	439	62	)	)	PUNCT
cjal-3183	439	63	assessing	assess	VERB
cjal-3183	439	64	the	the	DET
cjal-3183	439	65	amount	amount	NOUN
cjal-3183	439	66	of	of	ADP
cjal-3183	439	67	tax	tax	NOUN
cjal-3183	439	68	payable	payable	ADJ
cjal-3183	439	69	with	with	ADP
cjal-3183	439	70	reference	reference	NOUN
cjal-3183	439	71	to	to	ADP
cjal-3183	439	72	the	the	DET
cjal-3183	439	73	income	income	NOUN
cjal-3183	439	74	and	and	CCONJ
cjal-3183	439	75	profit	profit	NOUN
cjal-3183	439	76	rate	rate	NOUN
cjal-3183	439	77	of	of	ADP
cjal-3183	439	78	other	other	ADJ
cjal-3183	439	79	local	local	ADJ
cjal-3183	439	80	taxpayers	taxpayer	NOUN
cjal-3183	439	81	engaged	engage	VERB
cjal-3183	439	82	in	in	ADP
cjal-3183	439	83	the	the	DET
cjal-3183	439	84	same	same	ADJ
cjal-3183	439	85	or	or	CCONJ
cjal-3183	439	86	similar	similar	ADJ
cjal-3183	439	87	line	line	NOUN
cjal-3183	439	88	of	of	ADP
cjal-3183	439	89	business	business	NOUN
cjal-3183	439	90	on	on	ADP
cjal-3183	439	91	a	a	DET
cjal-3183	439	92	similar	similar	ADJ
cjal-3183	439	93	scale	scale	NOUN
cjal-3183	439	94	and	and	CCONJ
cjal-3183	439	95	at	at	ADP
cjal-3183	439	96	a	a	DET
cjal-3183	439	97	similar	similar	ADJ
cjal-3183	439	98	level	level	NOUN
cjal-3183	439	99	of	of	ADP
cjal-3183	439	100	income	income	NOUN
cjal-3183	439	101	;	;	PUNCT
cjal-3183	439	102	(	(	PUNCT
cjal-3183	439	103	4	4	X
cjal-3183	439	104	)	)	PUNCT
cjal-3183	439	105	assessing	assess	VERB
cjal-3183	439	106	the	the	DET
cjal-3183	439	107	amount	amount	NOUN
cjal-3183	439	108	of	of	ADP
cjal-3183	439	109	tax	tax	NOUN
cjal-3183	439	110	payable	payable	ADJ
cjal-3183	439	111	according	accord	VERB
cjal-3183	439	112	to	to	ADP
cjal-3183	439	113	other	other	ADJ
cjal-3183	439	114	reasonable	reasonable	ADJ
cjal-3183	439	115	methods	method	NOUN
cjal-3183	439	116	.	.	PUNCT
cjal-3183	440	1	if	if	SCONJ
cjal-3183	440	2	use	use	NOUN
cjal-3183	440	3	of	of	ADP
cjal-3183	440	4	one	one	NUM
cjal-3183	440	5	of	of	ADP
cjal-3183	440	6	the	the	DET
cjal-3183	440	7	aforesaid	aforesaid	ADJ
cjal-3183	440	8	methods	method	NOUN
cjal-3183	440	9	is	be	AUX
cjal-3183	440	10	insufficient	insufficient	ADJ
cjal-3183	440	11	to	to	PART
cjal-3183	440	12	accurately	accurately	ADV
cjal-3183	440	13	assess	assess	VERB
cjal-3183	440	14	the	the	DET
cjal-3183	440	15	amount	amount	NOUN
cjal-3183	440	16	of	of	ADP
cjal-3183	440	17	tax	tax	NOUN
cjal-3183	440	18	payable	payable	ADJ
cjal-3183	440	19	,	,	PUNCT
cjal-3183	440	20	two	two	NUM
cjal-3183	440	21	or	or	CCONJ
cjal-3183	440	22	more	more	ADJ
cjal-3183	440	23	methods	method	NOUN
cjal-3183	440	24	may	may	AUX
cjal-3183	440	25	be	be	AUX
cjal-3183	440	26	used	use	VERB
cjal-3183	440	27	concurrently	concurrently	ADV
cjal-3183	440	28	.	.	PUNCT
cjal-3183	441	1	implementing	implement	VERB
cjal-3183	441	2	rules	rule	NOUN
cjal-3183	441	3	for	for	ADP
cjal-3183	441	4	1992	1992	NUM
cjal-3183	441	5	tax	tax	NOUN
cjal-3183	441	6	collection	collection	NOUN
cjal-3183	441	7	law	law	NOUN
cjal-3183	441	8	,	,	PUNCT
cjal-3183	441	9	supra	supra	PROPN
cjal-3183	441	10	note	note	PROPN
cjal-3183	441	11	17	17	NUM
cjal-3183	441	12	,	,	PUNCT
cjal-3183	441	13	art	art	NOUN
cjal-3183	441	14	.	.	PUNCT
cjal-3183	442	1	35	35	NUM
cjal-3183	442	2	.	.	NUM
cjal-3183	443	1	81	81	NUM
cjal-3183	443	2	.	.	PUNCT
cjal-3183	444	1	the	the	DET
cjal-3183	444	2	1997	1997	NUM
cjal-3183	444	3	reply	reply	NOUN
cjal-3183	444	4	referred	refer	VERB
cjal-3183	444	5	to	to	ADP
cjal-3183	444	6	article	article	NOUN
cjal-3183	444	7	23	23	NUM
cjal-3183	444	8	of	of	ADP
cjal-3183	444	9	the	the	DET
cjal-3183	444	10	1992	1992	NUM
cjal-3183	444	11	tax	tax	NOUN
cjal-3183	444	12	collection	collection	NOUN
cjal-3183	444	13	law	law	NOUN
cjal-3183	444	14	,	,	PUNCT
cjal-3183	444	15	supra	supra	PROPN
cjal-3183	444	16	note	note	NOUN
cjal-3183	444	17	3	3	NUM
cjal-3183	444	18	,	,	PUNCT
cjal-3183	444	19	article	article	NOUN
cjal-3183	444	20	16	16	NUM
cjal-3183	444	21	of	of	ADP
cjal-3183	444	22	the	the	DET
cjal-3183	444	23	utl	utl	PROPN
cjal-3183	444	24	,	,	PUNCT
cjal-3183	444	25	supra	supra	PROPN
cjal-3183	444	26	note	note	PROPN
cjal-3183	444	27	53	53	NUM
cjal-3183	444	28	,	,	PUNCT
cjal-3183	444	29	and	and	CCONJ
cjal-3183	444	30	article	article	NOUN
cjal-3183	444	31	35	35	NUM
cjal-3183	444	32	of	of	ADP
cjal-3183	444	33	implementing	implement	VERB
cjal-3183	444	34	rules	rule	NOUN
cjal-3183	444	35	for	for	ADP
cjal-3183	444	36	the	the	DET
cjal-3183	444	37	1992	1992	NUM
cjal-3183	444	38	tax	tax	NOUN
cjal-3183	444	39	collection	collection	NOUN
cjal-3183	444	40	law	law	NOUN
cjal-3183	444	41	,	,	PUNCT
cjal-3183	444	42	supra	supra	PROPN
cjal-3183	444	43	note	note	NOUN
cjal-3183	444	44	17	17	NUM
cjal-3183	444	45	.	.	PUNCT
cjal-3183	445	1	article	article	NOUN
cjal-3183	445	2	16	16	NUM
cjal-3183	445	3	of	of	ADP
cjal-3183	445	4	the	the	DET
cjal-3183	445	5	utl	utl	PROPN
cjal-3183	445	6	provides	provide	VERB
cjal-3183	445	7	:	:	PUNCT
cjal-3183	445	8	any	any	DET
cjal-3183	445	9	enterprise	enterprise	NOUN
cjal-3183	445	10	with	with	ADP
cjal-3183	445	11	foreign	foreign	ADJ
cjal-3183	445	12	investment	investment	NOUN
cjal-3183	445	13	...	...	PUNCT
cjal-3183	445	14	shall	shall	AUX
cjal-3183	445	15	file	file	VERB
cjal-3183	445	16	its	its	PRON
cjal-3183	445	17	quarterly	quarterly	ADJ
cjal-3183	445	18	provisional	provisional	ADJ
cjal-3183	445	19	income	income	NOUN
cjal-3183	445	20	tax	tax	NOUN
cjal-3183	445	21	return	return	NOUN
cjal-3183	445	22	in	in	ADP
cjal-3183	445	23	respect	respect	NOUN
cjal-3183	445	24	of	of	ADP
cjal-3183	445	25	advance	advance	NOUN
cjal-3183	445	26	payments	payment	NOUN
cjal-3183	445	27	with	with	ADP
cjal-3183	445	28	the	the	DET
cjal-3183	445	29	local	local	ADJ
cjal-3183	445	30	tax	tax	NOUN
cjal-3183	445	31	authorities	authority	NOUN
cjal-3183	445	32	within	within	ADP
cjal-3183	445	33	the	the	DET
cjal-3183	445	34	period	period	NOUN
cjal-3183	445	35	for	for	ADP
cjal-3183	445	36	each	each	DET
cjal-3183	445	37	advance	advance	NOUN
cjal-3183	445	38	payment	payment	NOUN
cjal-3183	445	39	of	of	ADP
cjal-3183	445	40	tax	tax	NOUN
cjal-3183	445	41	,	,	PUNCT
cjal-3183	445	42	and	and	CCONJ
cjal-3183	445	43	it	it	PRON
cjal-3183	445	44	shall	shall	AUX
cjal-3183	445	45	file	file	VERB
cjal-3183	445	46	an	an	DET
cjal-3183	445	47	annual	annual	ADJ
cjal-3183	445	48	income	income	NOUN
cjal-3183	445	49	tax	tax	NOUN
cjal-3183	445	50	return	return	NOUN
cjal-3183	445	51	together	together	ADV
cjal-3183	445	52	with	with	ADP
cjal-3183	445	53	the	the	DET
cjal-3183	445	54	final	final	ADJ
cjal-3183	445	55	accounting	accounting	NOUN
cjal-3183	445	56	statements	statement	NOUN
cjal-3183	445	57	within	within	ADP
cjal-3183	445	58	four	four	NUM
cjal-3183	445	59	months	month	NOUN
cjal-3183	445	60	from	from	ADP
cjal-3183	445	61	the	the	DET
cjal-3183	445	62	end	end	NOUN
cjal-3183	445	63	of	of	ADP
cjal-3183	445	64	the	the	DET
cjal-3183	445	65	tax	tax	NOUN
cjal-3183	445	66	year	year	NOUN
cjal-3183	445	67	.	.	PUNCT
cjal-3183	446	1	utl	utl	PROPN
cjal-3183	446	2	,	,	PUNCT
cjal-3183	446	3	supra	supra	PROPN
cjal-3183	446	4	note	note	PROPN
cjal-3183	446	5	53	53	NUM
cjal-3183	446	6	,	,	PUNCT
cjal-3183	446	7	art	art	NOUN
cjal-3183	446	8	.	.	PUNCT
cjal-3183	447	1	16	16	NUM
cjal-3183	447	2	.	.	PUNCT
cjal-3183	448	1	[	[	X
cjal-3183	448	2	12:2	12:2	NUM
cjal-3183	448	3	the	the	DET
cjal-3183	448	4	administrative	administrative	ADJ
cjal-3183	448	5	use	use	NOUN
cjal-3183	448	6	of	of	ADP
cjal-3183	448	7	laivin	laivin	PROPN
cjal-3183	448	8	china	china	PROPN
cjal-3183	448	9	rules.82	rules.82	PROPN
cjal-3183	448	10	on	on	ADP
cjal-3183	448	11	july	july	PROPN
cjal-3183	448	12	9	9	NUM
cjal-3183	448	13	,	,	PUNCT
cjal-3183	448	14	1997	1997	NUM
cjal-3183	448	15	,	,	PUNCT
cjal-3183	448	16	the	the	DET
cjal-3183	448	17	local	local	ADJ
cjal-3183	448	18	taxation	taxation	NOUN
cjal-3183	448	19	bureau	bureau	NOUN
cjal-3183	448	20	seized	seize	VERB
cjal-3183	448	21	and	and	CCONJ
cjal-3183	448	22	sealed	seal	VERB
cjal-3183	448	23	up	up	ADP
cjal-3183	448	24	the	the	DET
cjal-3183	448	25	jv	jv	NOUN
cjal-3183	448	26	's	's	PART
cjal-3183	448	27	golf	golf	NOUN
cjal-3183	448	28	course	course	NOUN
cjal-3183	448	29	and	and	CCONJ
cjal-3183	448	30	its	its	PRON
cjal-3183	448	31	facilities83	facilities83	NOUN
cjal-3183	448	32	and	and	CCONJ
cjal-3183	448	33	threatened	threaten	VERB
cjal-3183	448	34	a	a	DET
cjal-3183	448	35	forced	force	VERB
cjal-3183	448	36	sale	sale	NOUN
cjal-3183	448	37	if	if	SCONJ
cjal-3183	448	38	the	the	DET
cjal-3183	448	39	overdue	overdue	ADJ
cjal-3183	448	40	taxes	taxis	NOUN
cjal-3183	448	41	and	and	CCONJ
cjal-3183	448	42	penalties	penalty	NOUN
cjal-3183	448	43	were	be	AUX
cjal-3183	448	44	not	not	PART
cjal-3183	448	45	settled	settle	VERB
cjal-3183	448	46	on	on	ADP
cjal-3183	448	47	time	time	NOUN
cjal-3183	448	48	.	.	PUNCT
cjal-3183	448	49	'	'	PUNCT
cjal-3183	449	1	when	when	SCONJ
cjal-3183	449	2	the	the	DET
cjal-3183	449	3	japanese	japanese	ADJ
cjal-3183	449	4	management	management	NOUN
cjal-3183	449	5	failed	fail	VERB
cjal-3183	449	6	to	to	PART
cjal-3183	449	7	meet	meet	VERB
cjal-3183	449	8	the	the	DET
cjal-3183	449	9	demand	demand	NOUN
cjal-3183	449	10	on	on	ADP
cjal-3183	449	11	august	august	PROPN
cjal-3183	449	12	18	18	NUM
cjal-3183	449	13	,	,	PUNCT
cjal-3183	449	14	the	the	DET
cjal-3183	449	15	authorities	authority	NOUN
cjal-3183	449	16	auctioned	auction	VERB
cjal-3183	449	17	off	off	ADP
cjal-3183	449	18	baori	baori	NOUN
cjal-3183	449	19	's	's	PART
cjal-3183	449	20	land	land	NOUN
cjal-3183	449	21	use	use	NOUN
cjal-3183	449	22	rights	right	NOUN
cjal-3183	449	23	,	,	PUNCT
cjal-3183	449	24	buildings	building	NOUN
cjal-3183	449	25	and	and	CCONJ
cjal-3183	449	26	structures	structure	NOUN
cjal-3183	449	27	.	.	PUNCT
cjal-3183	449	28	"	"	PUNCT
cjal-3183	450	1	most	most	ADJ
cjal-3183	450	2	of	of	ADP
cjal-3183	450	3	the	the	DET
cjal-3183	450	4	proceeds	proceed	NOUN
cjal-3183	450	5	from	from	ADP
cjal-3183	450	6	the	the	DET
cjal-3183	450	7	auction	auction	NOUN
cjal-3183	450	8	went	go	VERB
cjal-3183	450	9	to	to	PART
cjal-3183	450	10	satisfy	satisfy	VERB
cjal-3183	450	11	the	the	DET
cjal-3183	450	12	authorities	authority	NOUN
cjal-3183	450	13	'	'	PART
cjal-3183	450	14	tax	tax	NOUN
cjal-3183	450	15	claims	claim	NOUN
cjal-3183	450	16	against	against	ADP
cjal-3183	450	17	baori	baori	NOUN
cjal-3183	450	18	.	.	PROPN
cjal-3183	451	1	6	6	NUM
cjal-3183	451	2	meanwhile	meanwhile	ADV
cjal-3183	451	3	,	,	PUNCT
cjal-3183	451	4	the	the	DET
cjal-3183	451	5	japanese	japanese	ADJ
cjal-3183	451	6	investor	investor	NOUN
cjal-3183	451	7	filed	file	VERB
cjal-3183	451	8	an	an	DET
cjal-3183	451	9	administrative	administrative	ADJ
cjal-3183	451	10	suit	suit	NOUN
cjal-3183	451	11	in	in	ADP
cjal-3183	451	12	its	its	PRON
cjal-3183	451	13	own	own	ADJ
cjal-3183	451	14	name	name	NOUN
cjal-3183	451	15	against	against	ADP
cjal-3183	451	16	the	the	DET
cjal-3183	451	17	local	local	ADJ
cjal-3183	451	18	taxation	taxation	NOUN
cjal-3183	451	19	bureau	bureau	NOUN
cjal-3183	451	20	.	.	PUNCT
cjal-3183	451	21	'	'	PUNCT
cjal-3183	452	1	while	while	SCONJ
cjal-3183	452	2	a	a	DET
cjal-3183	452	3	taxpayer	taxpayer	NOUN
cjal-3183	452	4	may	may	AUX
cjal-3183	452	5	not	not	PART
cjal-3183	452	6	challenge	challenge	VERB
cjal-3183	452	7	the	the	DET
cjal-3183	452	8	tax	tax	NOUN
cjal-3183	452	9	authorities	authority	NOUN
cjal-3183	452	10	'	'	PART
cjal-3183	452	11	decision	decision	NOUN
cjal-3183	452	12	on	on	ADP
cjal-3183	452	13	overdue	overdue	ADJ
cjal-3183	452	14	taxes	taxis	NOUN
cjal-3183	452	15	and	and	CCONJ
cjal-3183	452	16	fine	fine	ADJ
cjal-3183	452	17	for	for	ADP
cjal-3183	452	18	late	late	ADJ
cjal-3183	452	19	payment	payment	NOUN
cjal-3183	452	20	in	in	ADP
cjal-3183	452	21	court	court	NOUN
cjal-3183	452	22	without	without	ADP
cjal-3183	452	23	prior	prior	ADJ
cjal-3183	452	24	administration	administration	NOUN
cjal-3183	452	25	reconsideration	reconsideration	NOUN
cjal-3183	452	26	,	,	PUNCT
cjal-3183	452	27	chinese	chinese	ADJ
cjal-3183	452	28	law	law	NOUN
cjal-3183	452	29	does	do	AUX
cjal-3183	452	30	allow	allow	VERB
cjal-3183	452	31	a	a	DET
cjal-3183	452	32	judicial	judicial	ADJ
cjal-3183	452	33	proceeding	proceeding	NOUN
cjal-3183	452	34	to	to	PART
cjal-3183	452	35	be	be	AUX
cjal-3183	452	36	brought	bring	VERB
cjal-3183	452	37	without	without	ADP
cjal-3183	452	38	prior	prior	ADJ
cjal-3183	452	39	administrative	administrative	ADJ
cjal-3183	452	40	reconsideration	reconsideration	NOUN
cjal-3183	452	41	to	to	PART
cjal-3183	452	42	review	review	VERB
cjal-3183	452	43	the	the	DET
cjal-3183	452	44	authorities	authority	NOUN
cjal-3183	452	45	'	'	PART
cjal-3183	452	46	decisions	decision	NOUN
cjal-3183	452	47	imposing	impose	VERB
cjal-3183	452	48	administrative	administrative	ADJ
cjal-3183	452	49	penalties	penalty	NOUN
cjal-3183	452	50	or	or	CCONJ
cjal-3183	452	51	enforcement	enforcement	NOUN
cjal-3183	452	52	/	/	SYM
cjal-3183	452	53	protective	protective	ADJ
cjal-3183	452	54	action	action	NOUN
cjal-3183	452	55	.	.	PUNCT
cjal-3183	452	56	'	'	PUNCT
cjal-3183	453	1	as	as	SCONJ
cjal-3183	453	2	stated	state	VERB
cjal-3183	453	3	before	before	ADV
cjal-3183	453	4	,	,	PUNCT
cjal-3183	453	5	because	because	SCONJ
cjal-3183	453	6	the	the	DET
cjal-3183	453	7	chinese	chinese	ADJ
cjal-3183	453	8	partner	partner	NOUN
cjal-3183	453	9	in	in	ADP
cjal-3183	453	10	baori	baori	NOUN
cjal-3183	453	11	distanced	distance	VERB
cjal-3183	453	12	itself	itself	PRON
cjal-3183	453	13	from	from	ADP
cjal-3183	453	14	any	any	DET
cjal-3183	453	15	litigation	litigation	NOUN
cjal-3183	453	16	attempts	attempt	NOUN
cjal-3183	453	17	against	against	ADP
cjal-3183	453	18	the	the	DET
cjal-3183	453	19	local	local	ADJ
cjal-3183	453	20	tax	tax	NOUN
cjal-3183	453	21	authorities	authority	NOUN
cjal-3183	453	22	,	,	PUNCT
cjal-3183	453	23	the	the	DET
cjal-3183	453	24	japanese	japanese	ADJ
cjal-3183	453	25	investor	investor	NOUN
cjal-3183	453	26	was	be	AUX
cjal-3183	453	27	not	not	PART
cjal-3183	453	28	able	able	ADJ
cjal-3183	453	29	to	to	PART
cjal-3183	453	30	initiate	initiate	VERB
cjal-3183	453	31	a	a	DET
cjal-3183	453	32	court	court	NOUN
cjal-3183	453	33	proceeding	proceeding	NOUN
cjal-3183	453	34	on	on	ADP
cjal-3183	453	35	behalf	behalf	NOUN
cjal-3183	453	36	of	of	ADP
cjal-3183	453	37	the	the	DET
cjal-3183	453	38	jv	jv	NOUN
cjal-3183	453	39	.	.	PUNCT
cjal-3183	454	1	on	on	ADP
cjal-3183	454	2	the	the	DET
cjal-3183	454	3	other	other	ADJ
cjal-3183	454	4	hand	hand	NOUN
cjal-3183	454	5	,	,	PUNCT
cjal-3183	454	6	a	a	DET
cjal-3183	454	7	lawsuit	lawsuit	NOUN
cjal-3183	454	8	in	in	ADP
cjal-3183	454	9	its	its	PRON
cjal-3183	454	10	own	own	ADJ
cjal-3183	454	11	name	name	NOUN
cjal-3183	454	12	raised	raise	VERB
cjal-3183	454	13	uncertainties	uncertainty	NOUN
cjal-3183	454	14	as	as	ADP
cjal-3183	454	15	to	to	ADP
cjal-3183	454	16	what	what	DET
cjal-3183	454	17	claim	claim	NOUN
cjal-3183	454	18	it	it	PRON
cjal-3183	454	19	might	might	AUX
cjal-3183	454	20	avail	avail	VERB
cjal-3183	454	21	itself	itself	PRON
cjal-3183	454	22	of	of	ADP
cjal-3183	454	23	.	.	PROPN
cjal-3183	455	1	9	9	NUM
cjal-3183	455	2	a	a	DET
cjal-3183	455	3	critical	critical	ADJ
cjal-3183	455	4	factor	factor	NOUN
cjal-3183	455	5	against	against	ADP
cjal-3183	455	6	the	the	DET
cjal-3183	455	7	japanese	japanese	ADJ
cjal-3183	455	8	side	side	NOUN
cjal-3183	455	9	82	82	NUM
cjal-3183	455	10	.	.	PUNCT
cjal-3183	456	1	1997	1997	NUM
cjal-3183	456	2	reply	reply	NOUN
cjal-3183	456	3	,	,	PUNCT
cjal-3183	456	4	supra	supra	PROPN
cjal-3183	456	5	note	note	NOUN
cjal-3183	456	6	77	77	NUM
cjal-3183	456	7	.	.	PUNCT
cjal-3183	456	8	83	83	NUM
cjal-3183	456	9	.	.	PUNCT
cjal-3183	456	10	announcement	announcement	NOUN
cjal-3183	456	11	on	on	ADP
cjal-3183	456	12	sealing	seal	VERB
cjal-3183	456	13	up	up	ADP
cjal-3183	456	14	of	of	ADP
cjal-3183	456	15	property	property	NOUN
cjal-3183	456	16	,	,	PUNCT
cjal-3183	456	17	supra	supra	PROPN
cjal-3183	456	18	note	note	NOUN
cjal-3183	456	19	14	14	NUM
cjal-3183	456	20	.	.	PUNCT
cjal-3183	456	21	84	84	NUM
cjal-3183	456	22	.	.	PUNCT
cjal-3183	457	1	announcement	announcement	NOUN
cjal-3183	457	2	on	on	ADP
cjal-3183	457	3	baori	baori	PROPN
cjal-3183	457	4	,	,	PUNCT
cjal-3183	457	5	supra	supra	PROPN
cjal-3183	457	6	note	note	NOUN
cjal-3183	457	7	3	3	NUM
cjal-3183	457	8	,	,	PUNCT
cjal-3183	457	9	at	at	ADP
cjal-3183	457	10	7	7	NUM
cjal-3183	457	11	.	.	NOUN
cjal-3183	457	12	85	85	NUM
cjal-3183	457	13	.	.	PUNCT
cjal-3183	458	1	property	property	NOUN
cjal-3183	458	2	was	be	AUX
cjal-3183	458	3	auctioned	auction	VERB
cjal-3183	458	4	off	off	ADP
cjal-3183	458	5	,	,	PUNCT
cjal-3183	458	6	supra	supra	PROPN
cjal-3183	458	7	note	note	NOUN
cjal-3183	458	8	1	1	NUM
cjal-3183	458	9	.	.	SYM
cjal-3183	458	10	86	86	NUM
cjal-3183	458	11	.	.	PUNCT
cjal-3183	459	1	see	see	VERB
cjal-3183	459	2	supra	supra	PROPN
cjal-3183	459	3	note	note	PROPN
cjal-3183	459	4	2	2	NUM
cjal-3183	459	5	and	and	CCONJ
cjal-3183	459	6	accompanying	accompany	VERB
cjal-3183	459	7	text	text	NOUN
cjal-3183	459	8	.	.	PUNCT
cjal-3183	460	1	the	the	DET
cjal-3183	460	2	case	case	NOUN
cjal-3183	460	3	was	be	AUX
cjal-3183	460	4	then	then	ADV
cjal-3183	460	5	transferred	transfer	VERB
cjal-3183	460	6	to	to	ADP
cjal-3183	460	7	"	"	PUNCT
cjal-3183	460	8	judicial	judicial	ADJ
cjal-3183	460	9	(	(	PUNCT
cjal-3183	460	10	sifa	sifa	NOUN
cjal-3183	460	11	)	)	PUNCT
cjal-3183	460	12	organs	organ	NOUN
cjal-3183	460	13	"	"	PUNCT
cjal-3183	460	14	to	to	PART
cjal-3183	460	15	"	"	PUNCT
cjal-3183	460	16	investigate	investigate	VERB
cjal-3183	460	17	and	and	CCONJ
cjal-3183	460	18	affix	affix	NOUN
cjal-3183	460	19	legal	legal	ADJ
cjal-3183	460	20	(	(	PUNCT
cjal-3183	460	21	criminal	criminal	ADJ
cjal-3183	460	22	)	)	PUNCT
cjal-3183	460	23	liabilities	liability	NOUN
cjal-3183	460	24	on	on	ADP
cjal-3183	460	25	those	those	DET
cjal-3183	460	26	persons	person	NOUN
cjal-3183	460	27	who	who	PRON
cjal-3183	460	28	wy	wy	PROPN
cjal-3183	460	29	-	-	PUNCT
cjal-3183	460	30	r	r	NOUN
cjal-3183	460	31	directly	directly	ADV
cjal-3183	460	32	responsible	responsible	ADJ
cjal-3183	460	33	for	for	ADP
cjal-3183	460	34	the	the	DET
cjal-3183	460	35	offenses	offense	NOUN
cjal-3183	460	36	of	of	ADP
cjal-3183	460	37	tax	tax	NOUN
cjal-3183	460	38	evasion	evasion	NOUN
cjal-3183	460	39	and	and	CCONJ
cjal-3183	460	40	refusal	refusal	NOUN
cjal-3183	460	41	to	to	PART
cjal-3183	460	42	pay	pay	VERB
cjal-3183	460	43	tax	tax	NOUN
cjal-3183	460	44	.	.	PUNCT
cjal-3183	461	1	announcement	announcement	NOUN
cjal-3183	461	2	on	on	ADP
cjal-3183	461	3	baori	baori	PROPN
cjal-3183	461	4	,	,	PUNCT
cjal-3183	461	5	supra	supra	PROPN
cjal-3183	461	6	3,at8	3,at8	NUM
cjal-3183	461	7	.	.	PUNCT
cjal-3183	462	1	87	87	NUM
cjal-3183	462	2	.	.	PUNCT
cjal-3183	463	1	the	the	DET
cjal-3183	463	2	japanese	japanese	ADJ
cjal-3183	463	3	investor	investor	NOUN
cjal-3183	463	4	brought	bring	VERB
cjal-3183	463	5	an	an	DET
cjal-3183	463	6	administrative	administrative	ADJ
cjal-3183	463	7	litigation	litigation	NOUN
cjal-3183	463	8	procedure	procedure	NOUN
cjal-3183	463	9	in	in	ADP
cjal-3183	463	10	july	july	PROPN
cjal-3183	463	11	1997	1997	NUM
cjal-3183	463	12	,	,	PUNCT
cjal-3183	463	13	claiming	claim	VERB
cjal-3183	463	14	,	,	PUNCT
cjal-3183	463	15	among	among	ADP
cjal-3183	463	16	other	other	ADJ
cjal-3183	463	17	things	thing	NOUN
cjal-3183	463	18	,	,	PUNCT
cjal-3183	463	19	that	that	SCONJ
cjal-3183	463	20	the	the	DET
cjal-3183	463	21	local	local	ADJ
cjal-3183	463	22	taxation	taxation	NOUN
cjal-3183	463	23	bureau	bureau	NOUN
cjal-3183	463	24	applied	apply	VERB
cjal-3183	463	25	the	the	DET
cjal-3183	463	26	wrong	wrong	ADJ
cjal-3183	463	27	rules	rule	NOUN
cjal-3183	463	28	and	and	CCONJ
cjal-3183	463	29	that	that	SCONJ
cjal-3183	463	30	there	there	PRON
cjal-3183	463	31	was	be	VERB
cjal-3183	463	32	no	no	DET
cjal-3183	463	33	legal	legal	ADJ
cjal-3183	463	34	basis	basis	NOUN
cjal-3183	463	35	for	for	ADP
cjal-3183	463	36	imposing	impose	VERB
cjal-3183	463	37	the	the	DET
cjal-3183	463	38	consolidated	consolidated	ADJ
cjal-3183	463	39	industrial	industrial	ADJ
cjal-3183	463	40	and	and	CCONJ
cjal-3183	463	41	commercial	commercial	ADJ
cjal-3183	463	42	tax	tax	NOUN
cjal-3183	463	43	on	on	ADP
cjal-3183	463	44	baori	baori	PROPN
cjal-3183	463	45	's	's	PART
cjal-3183	463	46	pre1994	pre1994	ADJ
cjal-3183	463	47	overseas	overseas	ADJ
cjal-3183	463	48	membership	membership	NOUN
cjal-3183	463	49	fees	fee	NOUN
cjal-3183	463	50	.	.	PUNCT
cjal-3183	464	1	the	the	DET
cjal-3183	464	2	case	case	NOUN
cjal-3183	464	3	vas	vas	NOUN
cjal-3183	464	4	originally	originally	ADV
cjal-3183	464	5	filed	file	VERB
cjal-3183	464	6	with	with	ADP
cjal-3183	464	7	the	the	DET
cjal-3183	464	8	high	high	ADJ
cjal-3183	464	9	people	people	NOUN
cjal-3183	464	10	's	's	PART
cjal-3183	464	11	court	court	NOUN
cjal-3183	464	12	of	of	ADP
cjal-3183	464	13	guangdong	guangdong	PROPN
cjal-3183	464	14	province	province	PROPN
cjal-3183	464	15	;	;	PUNCT
cjal-3183	464	16	it	it	PRON
cjal-3183	464	17	was	be	AUX
cjal-3183	464	18	later	later	ADV
cjal-3183	464	19	transferred	transfer	VERB
cjal-3183	464	20	at	at	ADP
cjal-3183	464	21	the	the	DET
cjal-3183	464	22	high	high	ADJ
cjal-3183	464	23	court	court	NOUN
cjal-3183	464	24	's	's	PART
cjal-3183	464	25	discretion	discretion	NOUN
cjal-3183	464	26	to	to	ADP
cjal-3183	464	27	the	the	DET
cjal-3183	464	28	intermediate	intermediate	ADJ
cjal-3183	464	29	people	people	NOUN
cjal-3183	464	30	's	's	PART
cjal-3183	464	31	court	court	NOUN
cjal-3183	464	32	in	in	ADP
cjal-3183	464	33	shenzhen	shenzhen	PROPN
cjal-3183	464	34	.	.	PUNCT
cjal-3183	465	1	88	88	NUM
cjal-3183	465	2	.	.	PUNCT
cjal-3183	466	1	i	i	PRON
cjal-3183	466	2	d.	d.	PROPN
cjal-3183	466	3	chinese	chinese	PROPN
cjal-3183	466	4	law	law	PROPN
cjal-3183	466	5	distinguishes	distinguish	VERB
cjal-3183	466	6	an	an	DET
cjal-3183	466	7	official	official	ADJ
cjal-3183	466	8	decision	decision	NOUN
cjal-3183	466	9	which	which	PRON
cjal-3183	466	10	assesses	assess	VERB
cjal-3183	466	11	overdue	overdue	ADJ
cjal-3183	466	12	taxes	taxis	NOUN
cjal-3183	466	13	or	or	CCONJ
cjal-3183	466	14	imposes	impose	VERB
cjal-3183	466	15	a	a	DET
cjal-3183	466	16	fine	fine	NOUN
cjal-3183	466	17	for	for	ADP
cjal-3183	466	18	late	late	ADJ
cjal-3183	466	19	payment	payment	NOUN
cjal-3183	466	20	from	from	ADP
cjal-3183	466	21	a	a	DET
cjal-3183	466	22	decision	decision	NOUN
cjal-3183	466	23	imposing	impose	VERB
cjal-3183	466	24	administrative	administrative	ADJ
cjal-3183	466	25	penalties	penalty	NOUN
cjal-3183	466	26	or	or	CCONJ
cjal-3183	466	27	taking	take	VERB
cjal-3183	466	28	enforcement	enforcement	NOUN
cjal-3183	466	29	/	/	SYM
cjal-3183	466	30	protective	protective	ADJ
cjal-3183	466	31	action	action	NOUN
cjal-3183	466	32	.	.	PUNCT
cjal-3183	467	1	the	the	DET
cjal-3183	467	2	former	former	ADJ
cjal-3183	467	3	is	be	AUX
cjal-3183	467	4	not	not	PART
cjal-3183	467	5	judicable	judicable	ADJ
cjal-3183	467	6	without	without	ADP
cjal-3183	467	7	a	a	DET
cjal-3183	467	8	prior	prior	ADJ
cjal-3183	467	9	administrative	administrative	ADJ
cjal-3183	467	10	reconsideration	reconsideration	NOUN
cjal-3183	467	11	;	;	PUNCT
cjal-3183	467	12	whereas	whereas	SCONJ
cjal-3183	467	13	the	the	DET
cjal-3183	467	14	latter	latter	NOUN
cjal-3183	467	15	is	be	AUX
cjal-3183	467	16	immediately	immediately	ADV
cjal-3183	467	17	justiciable	justiciable	ADJ
cjal-3183	467	18	.	.	PUNCT
cjal-3183	468	1	for	for	ADP
cjal-3183	468	2	a	a	DET
cjal-3183	468	3	distinction	distinction	NOUN
cjal-3183	468	4	between	between	ADP
cjal-3183	468	5	a	a	DET
cjal-3183	468	6	fine	fine	NOUN
cjal-3183	468	7	for	for	ADP
cjal-3183	468	8	late	late	ADJ
cjal-3183	468	9	payment	payment	NOUN
cjal-3183	468	10	and	and	CCONJ
cjal-3183	468	11	a	a	DET
cjal-3183	468	12	fine	fine	NOUN
cjal-3183	468	13	as	as	ADP
cjal-3183	468	14	an	an	DET
cjal-3183	468	15	administrative	administrative	ADJ
cjal-3183	468	16	penalty	penalty	NOUN
cjal-3183	468	17	,	,	PUNCT
cjal-3183	468	18	see	see	VERB
cjal-3183	468	19	supra	supra	PROPN
cjal-3183	468	20	note	note	NOUN
cjal-3183	468	21	3	3	NUM
cjal-3183	468	22	.	.	NOUN
cjal-3183	468	23	89	89	NUM
cjal-3183	468	24	.	.	PUNCT
cjal-3183	469	1	in	in	ADP
cjal-3183	469	2	response	response	NOUN
cjal-3183	469	3	to	to	ADP
cjal-3183	469	4	the	the	DET
cjal-3183	469	5	japanese	japanese	ADJ
cjal-3183	469	6	investor	investor	NOUN
cjal-3183	469	7	's	's	PART
cjal-3183	469	8	lawsuit	lawsuit	NOUN
cjal-3183	469	9	,	,	PUNCT
cjal-3183	469	10	the	the	DET
cjal-3183	469	11	local	local	ADJ
cjal-3183	469	12	taxation	taxation	NOUN
cjal-3183	469	13	bureau	bureau	NOUN
cjal-3183	469	14	posited	posit	VERB
cjal-3183	469	15	that	that	SCONJ
cjal-3183	469	16	the	the	DET
cjal-3183	469	17	petitioner	petitioner	NOUN
cjal-3183	469	18	had	have	VERB
cjal-3183	469	19	no	no	DET
cjal-3183	469	20	right	right	NOUN
cjal-3183	469	21	to	to	PART
cjal-3183	469	22	claim	claim	VERB
cjal-3183	469	23	damages	damage	NOUN
cjal-3183	469	24	the	the	DET
cjal-3183	469	25	jv	jv	NOUN
cjal-3183	469	26	allegedly	allegedly	ADV
cjal-3183	469	27	suffered	suffer	VERB
cjal-3183	469	28	;	;	PUNCT
cjal-3183	469	29	the	the	DET
cjal-3183	469	30	petitioner	petitioner	NOUN
cjal-3183	469	31	was	be	AUX
cjal-3183	469	32	able	able	ADJ
cjal-3183	469	33	to	to	PART
cjal-3183	469	34	claim	claim	VERB
cjal-3183	469	35	damages	damage	NOUN
cjal-3183	469	36	only	only	ADV
cjal-3183	469	37	to	to	ADP
cjal-3183	469	38	the	the	DET
cjal-3183	469	39	extent	extent	NOUN
cjal-3183	469	40	that	that	SCONJ
cjal-3183	469	41	it	it	PRON
cjal-3183	469	42	suffered	suffer	VERB
cjal-3183	469	43	on	on	ADP
cjal-3183	469	44	its	its	PRON
cjal-3183	469	45	owea	owea	NOUN
cjal-3183	469	46	account	account	NOUN
cjal-3183	469	47	.	.	PUNCT
cjal-3183	470	1	in	in	ADP
cjal-3183	470	2	addition	addition	NOUN
cjal-3183	470	3	,	,	PUNCT
cjal-3183	470	4	because	because	SCONJ
cjal-3183	470	5	of	of	ADP
cjal-3183	470	6	the	the	DET
cjal-3183	470	7	three	three	NUM
cjal-3183	470	8	month	month	NOUN
cjal-3183	470	9	time	time	NOUN
cjal-3183	470	10	limit	limit	NOUN
cjal-3183	470	11	,	,	PUNCT
cjal-3183	470	12	the	the	DET
cjal-3183	470	13	lawsuit	lawsuit	NOUN
cjal-3183	470	14	could	could	AUX
cjal-3183	470	15	not	not	PART
cjal-3183	470	16	challenge	challenge	VERB
cjal-3183	470	17	the	the	DET
cjal-3183	470	18	validity	validity	NOUN
cjal-3183	470	19	of	of	ADP
cjal-3183	470	20	the	the	DET
cjal-3183	470	21	may	may	PROPN
cjal-3183	470	22	1996	1996	NUM
cjal-3183	470	23	decision	decision	NOUN
cjal-3183	470	24	and	and	CCONJ
cjal-3183	470	25	the	the	DET
cjal-3183	470	26	enforcement	enforcement	NOUN
cjal-3183	470	27	action	action	NOUN
cjal-3183	470	28	taken	take	VERB
cjal-3183	470	29	against	against	ADP
cjal-3183	470	30	the	the	DET
cjal-3183	470	31	baoi	baoi	NOUN
cjal-3183	470	32	in	in	ADP
cjal-3183	470	33	april	april	PROPN
cjal-3183	470	34	1997	1997	NUM
cjal-3183	470	35	.	.	PUNCT
cjal-3183	471	1	according	accord	VERB
cjal-3183	471	2	to	to	ADP
cjal-3183	471	3	the	the	DET
cjal-3183	471	4	local	local	ADJ
cjal-3183	471	5	taxation	taxation	NOUN
cjal-3183	471	6	bureau	bureau	NOUN
cjal-3183	471	7	,	,	PUNCT
cjal-3183	471	8	the	the	DET
cjal-3183	471	9	japanese	japanese	ADJ
cjal-3183	471	10	petitioner	petitioner	NOUN
cjal-3183	471	11	might	might	AUX
cjal-3183	471	12	only	only	ADV
cjal-3183	471	13	challenge	challenge	VERB
cjal-3183	471	14	the	the	DET
cjal-3183	471	15	august	august	PROPN
cjal-3183	471	16	1997	1997	NUM
cjal-3183	471	17	public	public	ADJ
cjal-3183	471	18	auction	auction	NOUN
cjal-3183	471	19	.	.	PUNCT
cjal-3183	472	1	the	the	DET
cjal-3183	472	2	intermediate	intermediate	ADJ
cjal-3183	472	3	1998	1998	NUM
cjal-3183	472	4	]	]	PUNCT
cjal-3183	472	5	columbia	columbia	PROPN
cjal-3183	472	6	journal	journal	PROPN
cjal-3183	472	7	of	of	ADP
cjal-3183	472	8	asian	asian	ADJ
cjal-3183	472	9	law	law	NOUN
cjal-3183	472	10	was	be	AUX
cjal-3183	472	11	the	the	DET
cjal-3183	472	12	fact	fact	NOUN
cjal-3183	472	13	that	that	SCONJ
cjal-3183	472	14	top	top	ADJ
cjal-3183	472	15	officials	official	NOUN
cjal-3183	472	16	at	at	ADP
cjal-3183	472	17	the	the	DET
cjal-3183	472	18	shenzhen	shenzhen	PROPN
cjal-3183	472	19	municipal	municipal	ADJ
cjal-3183	472	20	government	government	NOUN
cjal-3183	472	21	0	0	NUM
cjal-3183	472	22	and	and	CCONJ
cjal-3183	472	23	the	the	DET
cjal-3183	472	24	sgat9	sgat9	NOUN
cjal-3183	472	25	'	'	PUNCT
cjal-3183	472	26	had	have	AUX
cjal-3183	472	27	all	all	PRON
cjal-3183	472	28	ruled	rule	VERB
cjal-3183	472	29	against	against	ADP
cjal-3183	472	30	the	the	DET
cjal-3183	472	31	japanese	japanese	ADJ
cjal-3183	472	32	investor	investor	NOUN
cjal-3183	472	33	.	.	PUNCT
cjal-3183	473	1	the	the	DET
cjal-3183	473	2	sgat	sgat	NOUN
cjal-3183	473	3	,	,	PUNCT
cjal-3183	473	4	through	through	ADP
cjal-3183	473	5	special	special	ADJ
cjal-3183	473	6	instructions	instruction	NOUN
cjal-3183	473	7	,	,	PUNCT
cjal-3183	473	8	had	have	AUX
cjal-3183	473	9	explicitly	explicitly	ADV
cjal-3183	473	10	approved	approve	VERB
cjal-3183	473	11	the	the	DET
cjal-3183	473	12	local	local	ADJ
cjal-3183	473	13	tax	tax	NOUN
cjal-3183	473	14	officials	official	NOUN
cjal-3183	473	15	handling	handling	NOUN
cjal-3183	473	16	of	of	ADP
cjal-3183	473	17	the	the	DET
cjal-3183	473	18	case.92	case.92	NOUN
cjal-3183	473	19	given	give	VERB
cjal-3183	473	20	that	that	SCONJ
cjal-3183	473	21	chinese	chinese	ADJ
cjal-3183	473	22	court	court	NOUN
cjal-3183	473	23	judges	judge	NOUN
cjal-3183	473	24	will	will	AUX
cjal-3183	473	25	generally	generally	ADV
cjal-3183	473	26	not	not	PART
cjal-3183	473	27	take	take	VERB
cjal-3183	473	28	an	an	DET
cjal-3183	473	29	action	action	NOUN
cjal-3183	473	30	adverse	adverse	ADJ
cjal-3183	473	31	to	to	ADP
cjal-3183	473	32	an	an	DET
cjal-3183	473	33	administrative	administrative	ADJ
cjal-3183	473	34	decision	decision	NOUN
cjal-3183	473	35	which	which	PRON
cjal-3183	473	36	has	have	AUX
cjal-3183	473	37	been	be	AUX
cjal-3183	473	38	approved	approve	VERB
cjal-3183	473	39	by	by	ADP
cjal-3183	473	40	the	the	DET
cjal-3183	473	41	responsible	responsible	ADJ
cjal-3183	473	42	authorities	authority	NOUN
cjal-3183	473	43	in	in	ADP
cjal-3183	473	44	beijing,93	beijing,93	NOUN
cjal-3183	473	45	the	the	DET
cjal-3183	473	46	prospect	prospect	NOUN
cjal-3183	473	47	of	of	ADP
cjal-3183	473	48	people	people	NOUN
cjal-3183	473	49	's	's	PART
cjal-3183	473	50	court	court	NOUN
cjal-3183	473	51	in	in	ADP
cjal-3183	473	52	shenzhen	shenzhen	PROPN
cjal-3183	473	53	ordered	order	VERB
cjal-3183	473	54	the	the	DET
cjal-3183	473	55	petitioner	petitioner	NOUN
cjal-3183	473	56	to	to	PART
cjal-3183	473	57	supply	supply	VERB
cjal-3183	473	58	information	information	NOUN
cjal-3183	473	59	and	and	CCONJ
cjal-3183	473	60	notarized	notarize	VERB
cjal-3183	473	61	documents	document	NOUN
cjal-3183	473	62	to	to	PART
cjal-3183	473	63	prove	prove	VERB
cjal-3183	473	64	its	its	PRON
cjal-3183	473	65	standing	standing	NOUN
cjal-3183	473	66	as	as	ADV
cjal-3183	473	67	well	well	ADV
cjal-3183	473	68	as	as	ADP
cjal-3183	473	69	to	to	PART
cjal-3183	473	70	substantiate	substantiate	VERB
cjal-3183	473	71	its	its	PRON
cjal-3183	473	72	claim	claim	NOUN
cjal-3183	473	73	.	.	PUNCT
cjal-3183	474	1	after	after	SCONJ
cjal-3183	474	2	the	the	DET
cjal-3183	474	3	japanese	japanese	ADJ
cjal-3183	474	4	petitioner	petitioner	NOUN
cjal-3183	474	5	failed	fail	VERB
cjal-3183	474	6	to	to	PART
cjal-3183	474	7	meet	meet	VERB
cjal-3183	474	8	the	the	DET
cjal-3183	474	9	court	court	NOUN
cjal-3183	474	10	's	's	PART
cjal-3183	474	11	order	order	NOUN
cjal-3183	474	12	,	,	PUNCT
cjal-3183	474	13	the	the	DET
cjal-3183	474	14	court	court	NOUN
cjal-3183	474	15	refused	refuse	VERB
cjal-3183	474	16	to	to	PART
cjal-3183	474	17	adjudicate	adjudicate	VERB
cjal-3183	474	18	on	on	ADP
cjal-3183	474	19	the	the	DET
cjal-3183	474	20	complaint	complaint	NOUN
cjal-3183	474	21	.	.	PUNCT
cjal-3183	475	1	according	accord	VERB
cjal-3183	475	2	to	to	ADP
cjal-3183	475	3	latest	late	ADJ
cjal-3183	475	4	information	information	NOUN
cjal-3183	475	5	,	,	PUNCT
cjal-3183	475	6	the	the	DET
cjal-3183	475	7	petitioner	petitioner	NOUN
cjal-3183	475	8	has	have	AUX
cjal-3183	475	9	since	since	SCONJ
cjal-3183	475	10	abandoned	abandon	VERB
cjal-3183	475	11	prosecution	prosecution	NOUN
cjal-3183	475	12	of	of	ADP
cjal-3183	475	13	the	the	DET
cjal-3183	475	14	case	case	NOUN
cjal-3183	475	15	and	and	CCONJ
cjal-3183	475	16	the	the	DET
cjal-3183	475	17	court	court	NOUN
cjal-3183	475	18	will	will	AUX
cjal-3183	475	19	not	not	PART
cjal-3183	475	20	rule	rule	VERB
cjal-3183	475	21	on	on	ADP
cjal-3183	475	22	the	the	DET
cjal-3183	475	23	merits	merit	NOUN
cjal-3183	475	24	of	of	ADP
cjal-3183	475	25	the	the	DET
cjal-3183	475	26	complaint	complaint	NOUN
cjal-3183	475	27	.	.	PUNCT
cjal-3183	476	1	90	90	NUM
cjal-3183	476	2	.	.	PUNCT
cjal-3183	477	1	see	see	VERB
cjal-3183	477	2	,	,	PUNCT
cjal-3183	477	3	e.g.	e.g.	ADV
cjal-3183	477	4	,li	,li	PUNCT
cjal-3183	477	5	youweizaishidishu	youweizaishidishu	NOUN
cjal-3183	477	6	~	~	SYM
cjal-3183	477	7	iudiaoyan	iudiaoyan	ADJ
cjal-3183	477	8	shizhichushuiwu	shizhichushuiwu	NOUN
cjal-3183	477	9	gongzuo	gongzuo	PROPN
cjal-3183	477	10	yao	yao	PROPN
cjal-3183	477	11	yange	yange	VERB
cjal-3183	477	12	ylfa	ylfa	PROPN
cjal-3183	477	13	banshi	banshi	PROPN
cjal-3183	478	1	[	[	X
cjal-3183	478	2	li	li	PROPN
cjal-3183	478	3	youwei	youwei	PROPN
cjal-3183	478	4	pointed	point	VERB
cjal-3183	478	5	out	out	ADP
cjal-3183	478	6	during	during	ADP
cjal-3183	478	7	his	his	PRON
cjal-3183	478	8	inquiry	inquiry	NOUN
cjal-3183	478	9	and	and	CCONJ
cjal-3183	478	10	research	research	NOUN
cjal-3183	478	11	at	at	ADP
cjal-3183	478	12	the	the	DET
cjal-3183	478	13	local	local	ADJ
cjal-3183	478	14	taxation	taxation	NOUN
cjal-3183	478	15	bureau	bureau	NOUN
cjal-3183	478	16	that	that	SCONJ
cjal-3183	478	17	the	the	DET
cjal-3183	478	18	work	work	NOUN
cjal-3183	478	19	of	of	ADP
cjal-3183	478	20	taxation	taxation	NOUN
cjal-3183	478	21	must	must	AUX
cjal-3183	478	22	be	be	AUX
cjal-3183	478	23	strictlyaccording	strictlyaccorde	VERB
cjal-3183	478	24	to	to	ADP
cjal-3183	478	25	law	law	NOUN
cjal-3183	478	26	]	]	PUNCT
cjal-3183	478	27	,	,	PUNCT
cjal-3183	478	28	shenzhen	shenzhen	PROPN
cjal-3183	478	29	shuiwu	shuiwu	PROPN
cjal-3183	478	30	gongbao	gongbao	VERB
cjal-3183	478	31	[	[	X
cjal-3183	478	32	shenzhen	shenzhen	PROPN
cjal-3183	478	33	taxation	taxation	PROPN
cjal-3183	478	34	bulletin	bulletin	NOUN
cjal-3183	478	35	]	]	X
cjal-3183	478	36	,	,	PUNCT
cjal-3183	478	37	1997	1997	NUM
cjal-3183	478	38	no	no	NOUN
cjal-3183	478	39	.	.	NOUN
cjal-3183	478	40	8	8	NUM
cjal-3183	478	41	,	,	PUNCT
cjal-3183	478	42	at	at	ADP
cjal-3183	478	43	8	8	NUM
cjal-3183	478	44	(	(	PUNCT
cjal-3183	478	45	municipal	municipal	ADJ
cjal-3183	478	46	party	party	NOUN
cjal-3183	478	47	secretary	secretary	NOUN
cjal-3183	478	48	endorsed	endorse	VERB
cjal-3183	478	49	local	local	ADJ
cjal-3183	478	50	tax	tax	NOUN
cjal-3183	478	51	officials	official	NOUN
cjal-3183	478	52	'	'	PART
cjal-3183	478	53	efforts	effort	NOUN
cjal-3183	478	54	to	to	PART
cjal-3183	478	55	fight	fight	VERB
cjal-3183	478	56	baori	baori	NOUN
cjal-3183	478	57	's	's	PART
cjal-3183	478	58	tax	tax	NOUN
cjal-3183	478	59	evasion	evasion	NOUN
cjal-3183	478	60	)	)	PUNCT
cjal-3183	478	61	;	;	PUNCT
cjal-3183	478	62	shenzhen	shenzhen	PROPN
cjal-3183	478	63	shi	shi	PROPN
cjal-3183	478	64	zheng'u	zheng'u	PROPN
cjal-3183	478	65	biaoshi	biaoshi	PROPN
cjal-3183	478	66	zhichishuiwu	zhichishuiwu	PROPN
cjal-3183	478	67	jiguan	jiguan	PROPN
cjal-3183	478	68	xingdong	xingdong	PROPN
cjal-3183	479	1	[	[	X
cjal-3183	479	2	the	the	DET
cjal-3183	479	3	shenzhen	shenzhen	PROPN
cjal-3183	479	4	municipal	municipal	ADJ
cjal-3183	479	5	government	government	NOUN
cjal-3183	479	6	expresses	express	VERB
cjal-3183	479	7	its	its	PRON
cjal-3183	479	8	support	support	NOUN
cjal-3183	479	9	for	for	ADP
cjal-3183	479	10	the	the	DET
cjal-3183	479	11	tax	tax	NOUN
cjal-3183	479	12	authorities	authority	NOUN
cjal-3183	479	13	'	'	PART
cjal-3183	479	14	action	action	NOUN
cjal-3183	479	15	]	]	PUNCT
cjal-3183	479	16	,	,	PUNCT
cjal-3183	479	17	zhongguo	zhongguo	PROPN
cjal-3183	479	18	shuiwu	shuiwu	PROPN
cjal-3183	479	19	bao	bao	PROPN
cjal-3183	480	1	[	[	X
cjal-3183	480	2	china	china	PROPN
cjal-3183	480	3	taxation	taxation	NOUN
cjal-3183	480	4	news	news	PROPN
cjal-3183	480	5	]	]	PUNCT
cjal-3183	480	6	,	,	PUNCT
cjal-3183	480	7	apr	apr	PROPN
cjal-3183	480	8	.	.	PROPN
cjal-3183	480	9	21	21	NUM
cjal-3183	480	10	,	,	PUNCT
cjal-3183	480	11	1997	1997	NUM
cjal-3183	480	12	,	,	PUNCT
cjal-3183	480	13	at	at	ADP
cjal-3183	480	14	i	i	PRON
cjal-3183	480	15	(	(	PUNCT
cjal-3183	480	16	shenzhen	shenzhen	PROPN
cjal-3183	480	17	deputy	deputy	PROPN
cjal-3183	480	18	mayor	mayor	NOUN
cjal-3183	480	19	expressed	express	VERB
cjal-3183	480	20	full	full	ADJ
cjal-3183	480	21	support	support	NOUN
cjal-3183	480	22	for	for	ADP
cjal-3183	480	23	tax	tax	NOUN
cjal-3183	480	24	authorities	authority	NOUN
cjal-3183	480	25	'	'	PART
cjal-3183	480	26	enforcement	enforcement	NOUN
cjal-3183	480	27	measures	measure	NOUN
cjal-3183	480	28	against	against	ADP
cjal-3183	480	29	baori	baori	NOUN
cjal-3183	480	30	)	)	PUNCT
cjal-3183	481	1	[	[	X
cjal-3183	481	2	hereinafter	hereinafter	NOUN
cjal-3183	481	3	municipal	municipal	ADJ
cjal-3183	481	4	government	government	NOUN
cjal-3183	481	5	expresses	express	VERB
cjal-3183	481	6	its	its	PRON
cjal-3183	481	7	support	support	NOUN
cjal-3183	481	8	]	]	X
cjal-3183	481	9	.	.	PUNCT
cjal-3183	482	1	91	91	NUM
cjal-3183	482	2	.	.	PUNCT
cjal-3183	483	1	see	see	VERB
cjal-3183	483	2	guojia	guojia	NOUN
cjal-3183	483	3	shuiwu	shuiwu	PROPN
cjal-3183	483	4	zongiu	zongiu	PROPN
cjal-3183	483	5	fujuzhang	fujuzhang	PROPN
cjal-3183	483	6	cheng	cheng	PROPN
cjal-3183	483	7	faguang	faguang	PROPN
cjal-3183	483	8	zhichu	zhichu	PROPN
cjal-3183	483	9	chachu	chachu	PROPN
cjal-3183	483	10	baori	baori	PROPN
cjal-3183	483	11	shui'an	shui'an	PROPN
cjal-3183	483	12	youhua	youhua	PROPN
cjal-3183	483	13	le	le	PROPN
cjal-3183	484	1	touzi	touzi	PROPN
cjal-3183	484	2	huanjing	huanje	VERB
cjal-3183	484	3	[	[	X
cjal-3183	484	4	cheng	cheng	PROPN
cjal-3183	484	5	faguang	faguang	PROPN
cjal-3183	484	6	,	,	PUNCT
cjal-3183	484	7	deputy	deputy	NOUN
cjal-3183	484	8	director	director	NOUN
cjal-3183	484	9	of	of	ADP
cjal-3183	484	10	the	the	DET
cjal-3183	484	11	state	state	PROPN
cjal-3183	484	12	general	general	PROPN
cjal-3183	484	13	administration	administration	NOUN
cjal-3183	484	14	of	of	ADP
cjal-3183	484	15	taxation	taxation	NOUN
cjal-3183	484	16	,	,	PUNCT
cjal-3183	484	17	points	point	VERB
cjal-3183	484	18	out	out	ADP
cjal-3183	484	19	that	that	SCONJ
cjal-3183	484	20	the	the	DET
cjal-3183	484	21	result	result	NOUN
cjal-3183	484	22	of	of	ADP
cjal-3183	484	23	the	the	DET
cjal-3183	484	24	baori	baori	NOUN
cjal-3183	484	25	tax	tax	NOUN
cjal-3183	484	26	case	case	NOUN
cjal-3183	484	27	has	have	AUX
cjal-3183	484	28	improved	improve	VERB
cjal-3183	484	29	the	the	DET
cjal-3183	484	30	investment	investment	NOUN
cjal-3183	484	31	conditions	condition	NOUN
cjal-3183	484	32	]	]	PUNCT
cjal-3183	484	33	,	,	PUNCT
cjal-3183	484	34	shenzhen	shenzhen	PROPN
cjal-3183	484	35	shuiwu	shuiwu	PROPN
cjal-3183	484	36	gongbao	gongbao	VERB
cjal-3183	484	37	[	[	X
cjal-3183	484	38	shenzhen	shenzhen	PROPN
cjal-3183	484	39	taxation	taxation	PROPN
cjal-3183	484	40	bulletin	bulletin	NOUN
cjal-3183	484	41	]	]	X
cjal-3183	484	42	,	,	PUNCT
cjal-3183	484	43	1997	1997	NUM
cjal-3183	484	44	no	no	NOUN
cjal-3183	484	45	.	.	PROPN
cjal-3183	484	46	10	10	NUM
cjal-3183	484	47	,	,	PUNCT
cjal-3183	484	48	at	at	ADP
cjal-3183	484	49	4	4	NUM
cjal-3183	484	50	(	(	PUNCT
cjal-3183	484	51	sgat	sgat	NOUN
cjal-3183	484	52	supported	support	VERB
cjal-3183	484	53	local	local	ADJ
cjal-3183	484	54	tax	tax	NOUN
cjal-3183	484	55	authorities	authority	NOUN
cjal-3183	484	56	'	'	PART
cjal-3183	484	57	action	action	NOUN
cjal-3183	484	58	against	against	ADP
cjal-3183	484	59	baori	baori	NOUN
cjal-3183	484	60	from	from	ADP
cjal-3183	484	61	the	the	DET
cjal-3183	484	62	beginning	beginning	NOUN
cjal-3183	484	63	to	to	ADP
cjal-3183	484	64	the	the	DET
cjal-3183	484	65	end	end	NOUN
cjal-3183	484	66	and	and	CCONJ
cjal-3183	484	67	found	find	VERB
cjal-3183	484	68	the	the	DET
cjal-3183	484	69	outcome	outcome	NOUN
cjal-3183	484	70	of	of	ADP
cjal-3183	484	71	the	the	DET
cjal-3183	484	72	case	case	NOUN
cjal-3183	484	73	satisfactory	satisfactory	NOUN
cjal-3183	484	74	)	)	PUNCT
cjal-3183	485	1	[	[	X
cjal-3183	485	2	hereinafter	hereinafter	NOUN
cjal-3183	485	3	cheng	cheng	PROPN
cjal-3183	485	4	faguang	faguang	PROPN
cjal-3183	485	5	]	]	PUNCT
cjal-3183	485	6	.	.	PUNCT
cjal-3183	486	1	92	92	NUM
cjal-3183	486	2	.	.	PUNCT
cjal-3183	487	1	for	for	ADP
cjal-3183	487	2	discussion	discussion	NOUN
cjal-3183	487	3	ofreplies	ofreplie	NOUN
cjal-3183	487	4	by	by	ADP
cjal-3183	487	5	the	the	DET
cjal-3183	487	6	sgat	sgat	NOUN
cjal-3183	487	7	to	to	ADP
cjal-3183	487	8	the	the	DET
cjal-3183	487	9	local	local	ADJ
cjal-3183	487	10	taxation	taxation	NOUN
cjal-3183	487	11	bureau	bureau	NOUN
cjal-3183	487	12	in	in	ADP
cjal-3183	487	13	the	the	DET
cjal-3183	487	14	baori	baori	NOUN
cjal-3183	487	15	case	case	NOUN
cjal-3183	487	16	,	,	PUNCT
cjal-3183	487	17	see	see	VERB
cjal-3183	487	18	text	text	NOUN
cjal-3183	487	19	accompanying	accompanying	ADJ
cjal-3183	487	20	supra	supra	PROPN
cjal-3183	487	21	notes	note	NOUN
cjal-3183	487	22	46	46	NUM
cjal-3183	487	23	,	,	PUNCT
cjal-3183	487	24	77	77	NUM
cjal-3183	487	25	-	-	SYM
cjal-3183	487	26	82	82	NUM
cjal-3183	487	27	.	.	PUNCT
cjal-3183	488	1	93	93	NUM
cjal-3183	488	2	.	.	PUNCT
cjal-3183	489	1	such	such	ADJ
cjal-3183	489	2	understanding	understanding	NOUN
cjal-3183	489	3	is	be	AUX
cjal-3183	489	4	evidenced	evidence	VERB
cjal-3183	489	5	by	by	ADP
cjal-3183	489	6	the	the	DET
cjal-3183	489	7	case	case	NOUN
cjal-3183	489	8	of	of	ADP
cjal-3183	489	9	gulangyu	gulangyu	NOUN
cjal-3183	489	10	shuizu	shuizu	PROPN
cjal-3183	489	11	bowuguan	bowuguan	PROPN
cjal-3183	489	12	v.	v.	PROPN
cjal-3183	489	13	xiamen	xiamen	PROPN
cjal-3183	489	14	shi	shi	PROPN
cjal-3183	489	15	gulangyu	gulangyu	PROPN
cjal-3183	489	16	qu	qu	PROPN
cjal-3183	489	17	difang	difang	PROPN
cjal-3183	489	18	shuiwuju	shuiwuju	PROPN
cjal-3183	489	19	zhengshui	zhengshui	PROPN
cjal-3183	489	20	an	an	DET
cjal-3183	489	21	[	[	X
cjal-3183	489	22	gulangyu	gulangyu	NOUN
cjal-3183	489	23	aquarium	aquarium	PROPN
cjal-3183	489	24	museum	museum	NOUN
cjal-3183	489	25	v.	v.	ADP
cjal-3183	489	26	the	the	DET
cjal-3183	489	27	local	local	ADJ
cjal-3183	489	28	taxation	taxation	NOUN
cjal-3183	489	29	bureau	bureau	NOUN
cjal-3183	489	30	,	,	PUNCT
cjal-3183	489	31	gulangyu	gulangyu	NOUN
cjal-3183	489	32	district	district	NOUN
cjal-3183	489	33	,	,	PUNCT
cjal-3183	489	34	xiamen	xiamen	PROPN
cjal-3183	489	35	city	city	PROPN
cjal-3183	489	36	]	]	PUNCT
cjal-3183	489	37	,	,	PUNCT
cjal-3183	489	38	20	20	NUM
cjal-3183	489	39	renminfayuan	renminfayuan	PROPN
cjal-3183	489	40	anlixuan	anlixuan	PROPN
cjal-3183	489	41	[	[	X
cjal-3183	489	42	20	20	NUM
cjal-3183	489	43	selected	select	VERB
cjal-3183	489	44	cases	case	NOUN
cjal-3183	489	45	of	of	ADP
cjal-3183	489	46	people	people	NOUN
cjal-3183	489	47	's	's	PART
cjal-3183	489	48	courts	court	NOUN
cjal-3183	489	49	]	]	PUNCT
cjal-3183	489	50	329	329	NUM
cjal-3183	489	51	(	(	PUNCT
cjal-3183	489	52	compiled	compile	VERB
cjal-3183	489	53	by	by	ADP
cjal-3183	489	54	zugao	zugao	PROPN
cjal-3183	489	55	renmin	renmin	PROPN
cjal-3183	489	56	fayuan	fayuan	PROPN
cjal-3183	489	57	zhongguo	zhongguo	PROPN
cjal-3183	489	58	yinoyono	yinoyono	PROPN
cjal-3183	489	59	faxue	faxue	PROPN
cjal-3183	489	60	yanjiusuo	yanjiusuo	PROPN
cjal-3183	489	61	[	[	X
cjal-3183	489	62	chineseappliedlaw	chineseappliedlaw	NOUN
cjal-3183	489	63	scienceresearch	scienceresearch	PROPN
cjal-3183	489	64	institute	institute	PROPN
cjal-3183	489	65	,	,	PUNCT
cjal-3183	489	66	supreme	supreme	PROPN
cjal-3183	489	67	people	people	PROPN
cjal-3183	489	68	's	's	PART
cjal-3183	489	69	court	court	NOUN
cjal-3183	489	70	]	]	PUNCT
cjal-3183	489	71	,	,	PUNCT
cjal-3183	489	72	1997	1997	NUM
cjal-3183	489	73	(	(	PUNCT
cjal-3183	489	74	gulangyu	gulangyu	NOUN
cjal-3183	489	75	district	district	NOUN
cjal-3183	489	76	people	people	NOUN
cjal-3183	489	77	's	's	PART
cjal-3183	489	78	court	court	NOUN
cjal-3183	489	79	,	,	PUNCT
cjal-3183	489	80	xiamen	xiamen	PROPN
cjal-3183	489	81	municipality	municipality	PROPN
cjal-3183	489	82	,	,	PUNCT
cjal-3183	489	83	dec	dec	PROPN
cjal-3183	489	84	.	.	PROPN
cjal-3183	489	85	23	23	NUM
cjal-3183	489	86	,	,	PUNCT
cjal-3183	489	87	1996	1996	NUM
cjal-3183	489	88	)	)	PUNCT
cjal-3183	490	1	[	[	X
cjal-3183	490	2	hereinafter	hereinafter	NOUN
cjal-3183	490	3	gulanyu	gulanyu	PROPN
cjal-3183	490	4	aquarium	aquarium	PROPN
cjal-3183	490	5	tax	tax	NOUN
cjal-3183	490	6	case	case	NOUN
cjal-3183	490	7	]	]	PUNCT
cjal-3183	490	8	.	.	PUNCT
cjal-3183	491	1	in	in	ADP
cjal-3183	491	2	this	this	DET
cjal-3183	491	3	case	case	NOUN
cjal-3183	491	4	,	,	PUNCT
cjal-3183	491	5	the	the	DET
cjal-3183	491	6	plaintiff	plaintiff	NOUN
cjal-3183	491	7	,	,	PUNCT
cjal-3183	491	8	an	an	DET
cjal-3183	491	9	aquarium	aquarium	NOUN
cjal-3183	491	10	museum	museum	NOUN
cjal-3183	491	11	,	,	PUNCT
cjal-3183	491	12	filed	file	VERB
cjal-3183	491	13	a	a	DET
cjal-3183	491	14	petition	petition	NOUN
cjal-3183	491	15	for	for	ADP
cjal-3183	491	16	business	business	NOUN
cjal-3183	491	17	tax	tax	NOUN
cjal-3183	491	18	exemption	exemption	NOUN
cjal-3183	491	19	with	with	ADP
cjal-3183	491	20	the	the	DET
cjal-3183	491	21	local	local	ADJ
cjal-3183	491	22	taxation	taxation	NOUN
cjal-3183	491	23	bureau	bureau	NOUN
cjal-3183	491	24	,	,	PUNCT
cjal-3183	491	25	under	under	ADP
cjal-3183	491	26	article	article	NOUN
cjal-3183	491	27	6	6	NUM
cjal-3183	491	28	ofthe	ofthe	NOUN
cjal-3183	491	29	1993	1993	NUM
cjal-3183	491	30	business	business	NOUN
cjal-3183	491	31	tax	tax	NOUN
cjal-3183	491	32	regulations	regulation	NOUN
cjal-3183	491	33	,	,	PUNCT
cjal-3183	491	34	supra	supra	PROPN
cjal-3183	491	35	note	note	NOUN
cjal-3183	491	36	84	84	NUM
cjal-3183	491	37	,	,	PUNCT
cjal-3183	491	38	which	which	PRON
cjal-3183	491	39	exempts	exempt	VERB
cjal-3183	491	40	"	"	PUNCT
cjal-3183	491	41	museums	museum	NOUN
cjal-3183	491	42	"	"	PUNCT
cjal-3183	491	43	from	from	ADP
cjal-3183	491	44	business	business	NOUN
cjal-3183	491	45	tax	tax	NOUN
cjal-3183	491	46	.	.	PUNCT
cjal-3183	492	1	the	the	DET
cjal-3183	492	2	local	local	ADJ
cjal-3183	492	3	taxation	taxation	NOUN
cjal-3183	492	4	bureau	bureau	NOUN
cjal-3183	492	5	denied	deny	VERB
cjal-3183	492	6	the	the	DET
cjal-3183	492	7	petition	petition	NOUN
cjal-3183	492	8	on	on	ADP
cjal-3183	492	9	the	the	DET
cjal-3183	492	10	ground	ground	NOUN
cjal-3183	492	11	that	that	SCONJ
cjal-3183	492	12	the	the	DET
cjal-3183	492	13	business	business	NOUN
cjal-3183	492	14	tax	tax	NOUN
cjal-3183	492	15	exemption	exemption	NOUN
cjal-3183	492	16	granted	grant	VERB
cjal-3183	492	17	to	to	ADP
cjal-3183	492	18	museums	museum	NOUN
cjal-3183	492	19	only	only	ADV
cjal-3183	492	20	applied	apply	VERB
cjal-3183	492	21	to	to	ADP
cjal-3183	492	22	certain	certain	ADJ
cjal-3183	492	23	government	government	NOUN
cjal-3183	492	24	approved	approve	VERB
cjal-3183	492	25	and	and	CCONJ
cjal-3183	492	26	financed	finance	VERB
cjal-3183	492	27	museums	museum	NOUN
cjal-3183	492	28	.	.	PUNCT
cjal-3183	493	1	the	the	DET
cjal-3183	493	2	plaintiff	plaintiff	NOUN
cjal-3183	493	3	challenged	challenge	VERB
cjal-3183	493	4	the	the	DET
cjal-3183	493	5	decision	decision	NOUN
cjal-3183	493	6	in	in	ADP
cjal-3183	493	7	court	court	NOUN
cjal-3183	493	8	;	;	PUNCT
cjal-3183	493	9	meanwhile	meanwhile	ADV
cjal-3183	493	10	,	,	PUNCT
cjal-3183	493	11	the	the	DET
cjal-3183	493	12	local	local	ADJ
cjal-3183	493	13	taxation	taxation	NOUN
cjal-3183	493	14	bureau	bureau	NOUN
cjal-3183	493	15	filed	file	VERB
cjal-3183	493	16	a	a	DET
cjal-3183	493	17	request	request	NOUN
cjal-3183	493	18	for	for	ADP
cjal-3183	493	19	instruction	instruction	NOUN
cjal-3183	493	20	with	with	ADP
cjal-3183	493	21	the	the	DET
cjal-3183	493	22	sgat	sgat	NOUN
cjal-3183	493	23	whose	whose	DET
cjal-3183	493	24	reply	reply	NOUN
cjal-3183	493	25	affirmed	affirm	VERB
cjal-3183	493	26	the	the	DET
cjal-3183	493	27	local	local	ADJ
cjal-3183	493	28	taxation	taxation	NOUN
cjal-3183	493	29	bureau	bureau	NOUN
cjal-3183	493	30	's	's	PART
cjal-3183	493	31	position	position	NOUN
cjal-3183	493	32	.	.	PUNCT
cjal-3183	494	1	the	the	DET
cjal-3183	494	2	local	local	ADJ
cjal-3183	494	3	taxation	taxation	NOUN
cjal-3183	494	4	bureau	bureau	NOUN
cjal-3183	494	5	included	include	VERB
cjal-3183	494	6	the	the	DET
cjal-3183	494	7	sgats	sgat	NOUN
cjal-3183	494	8	reply	reply	VERB
cjal-3183	494	9	in	in	ADP
cjal-3183	494	10	its	its	PRON
cjal-3183	494	11	court	court	NOUN
cjal-3183	494	12	paper	paper	NOUN
cjal-3183	494	13	.	.	PUNCT
cjal-3183	495	1	after	after	SCONJ
cjal-3183	495	2	the	the	DET
cjal-3183	495	3	plaintiff	plaintiff	NOUN
cjal-3183	495	4	read	read	VERB
cjal-3183	495	5	the	the	DET
cjal-3183	495	6	sgats	sgat	NOUN
cjal-3183	495	7	reply	reply	VERB
cjal-3183	495	8	,	,	PUNCT
cjal-3183	495	9	it	it	PRON
cjal-3183	495	10	agreed	agree	VERB
cjal-3183	495	11	to	to	PART
cjal-3183	495	12	withdraw	withdraw	VERB
cjal-3183	495	13	the	the	DET
cjal-3183	495	14	complaint	complaint	NOUN
cjal-3183	495	15	against	against	ADP
cjal-3183	495	16	the	the	DET
cjal-3183	495	17	tax	tax	NOUN
cjal-3183	495	18	authorities	authority	NOUN
cjal-3183	495	19	and	and	CCONJ
cjal-3183	495	20	pay	pay	VERB
cjal-3183	495	21	business	business	NOUN
cjal-3183	495	22	tax	tax	NOUN
cjal-3183	495	23	.	.	PUNCT
cjal-3183	496	1	the	the	DET
cjal-3183	496	2	court	court	NOUN
cjal-3183	496	3	then	then	ADV
cjal-3183	496	4	entered	enter	VERB
cjal-3183	496	5	a	a	DET
cjal-3183	496	6	judgment	judgment	NOUN
cjal-3183	496	7	to	to	ADP
cjal-3183	496	8	this	this	DET
cjal-3183	496	9	effect	effect	NOUN
cjal-3183	496	10	.	.	PUNCT
cjal-3183	497	1	this	this	DET
cjal-3183	497	2	case	case	NOUN
cjal-3183	497	3	indicates	indicate	VERB
cjal-3183	497	4	that	that	SCONJ
cjal-3183	497	5	taxpayers	taxpayer	NOUN
cjal-3183	497	6	view	view	VERB
cjal-3183	497	7	the	the	DET
cjal-3183	497	8	sgats	sgat	NOUN
cjal-3183	497	9	instruction	instruction	NOUN
cjal-3183	497	10	to	to	ADP
cjal-3183	497	11	local	local	ADJ
cjal-3183	497	12	tax	tax	NOUN
cjal-3183	497	13	officials	official	NOUN
cjal-3183	497	14	as	as	ADP
cjal-3183	497	15	the	the	DET
cjal-3183	497	16	authoritative	authoritative	ADJ
cjal-3183	497	17	pronouncement	pronouncement	NOUN
cjal-3183	497	18	on	on	ADP
cjal-3183	497	19	the	the	DET
cjal-3183	497	20	case	case	NOUN
cjal-3183	497	21	in	in	ADP
cjal-3183	497	22	hand	hand	NOUN
cjal-3183	497	23	and	and	CCONJ
cjal-3183	497	24	their	their	PRON
cjal-3183	497	25	attempt	attempt	NOUN
cjal-3183	497	26	to	to	PART
cjal-3183	497	27	reverse	reverse	VERB
cjal-3183	497	28	the	the	DET
cjal-3183	497	29	local	local	ADJ
cjal-3183	497	30	officials	official	NOUN
cjal-3183	497	31	'	'	PART
cjal-3183	497	32	decision	decision	NOUN
cjal-3183	497	33	as	as	SCONJ
cjal-3183	497	34	approved	approve	VERB
cjal-3183	497	35	by	by	ADP
cjal-3183	497	36	the	the	DET
cjal-3183	497	37	sgat	sgat	NOUN
cjal-3183	497	38	was	be	AUX
cjal-3183	497	39	doomed	doom	VERB
cjal-3183	497	40	.	.	PUNCT
cjal-3183	498	1	[	[	X
cjal-3183	498	2	12:2	12:2	NUM
cjal-3183	498	3	theadministrative	theadministrative	ADJ
cjal-3183	498	4	use	use	NOUN
cjal-3183	498	5	of	of	ADP
cjal-3183	498	6	laivin	laivin	PROPN
cjal-3183	498	7	china	china	PROPN
cjal-3183	498	8	winning	win	VERB
cjal-3183	498	9	in	in	ADP
cjal-3183	498	10	a	a	DET
cjal-3183	498	11	chinese	chinese	ADJ
cjal-3183	498	12	court	court	NOUN
cjal-3183	498	13	was	be	AUX
cjal-3183	498	14	therefore	therefore	ADV
cjal-3183	498	15	nil.94	nil.94	ADJ
cjal-3183	498	16	in	in	ADP
cjal-3183	498	17	a	a	DET
cjal-3183	498	18	separate	separate	ADJ
cjal-3183	498	19	development	development	NOUN
cjal-3183	498	20	,	,	PUNCT
cjal-3183	498	21	the	the	DET
cjal-3183	498	22	chinese	chinese	ADJ
cjal-3183	498	23	partner	partner	NOUN
cjal-3183	498	24	applied	apply	VERB
cjal-3183	498	25	for	for	ADP
cjal-3183	498	26	arbitration	arbitration	NOUN
cjal-3183	498	27	to	to	PART
cjal-3183	498	28	terminate	terminate	VERB
cjal-3183	498	29	the	the	DET
cjal-3183	498	30	jv	jv	NOUN
cjal-3183	498	31	contract	contract	NOUN
cjal-3183	498	32	and	and	CCONJ
cjal-3183	498	33	obtain	obtain	VERB
cjal-3183	498	34	compensation	compensation	NOUN
cjal-3183	498	35	from	from	ADP
cjal-3183	498	36	the	the	DET
cjal-3183	498	37	japanese	japanese	ADJ
cjal-3183	498	38	side.95	side.95	NOUN
cjal-3183	498	39	an	an	DET
cjal-3183	498	40	arbitral	arbitral	ADJ
cjal-3183	498	41	tribunal	tribunal	NOUN
cjal-3183	498	42	from	from	ADP
cjal-3183	498	43	the	the	DET
cjal-3183	498	44	shenzhen	shenzhen	PROPN
cjal-3183	498	45	branch	branch	PROPN
cjal-3183	498	46	of	of	ADP
cjal-3183	498	47	the	the	DET
cjal-3183	498	48	chinese	chinese	ADJ
cjal-3183	498	49	international	international	ADJ
cjal-3183	498	50	economic	economic	ADJ
cjal-3183	498	51	and	and	CCONJ
cjal-3183	498	52	trade	trade	NOUN
cjal-3183	498	53	arbitration	arbitration	NOUN
cjal-3183	498	54	commission	commission	PROPN
cjal-3183	498	55	subsequently	subsequently	ADV
cjal-3183	498	56	decided	decide	VERB
cjal-3183	498	57	in	in	ADP
cjal-3183	498	58	favor	favor	NOUN
cjal-3183	498	59	of	of	ADP
cjal-3183	498	60	the	the	DET
cjal-3183	498	61	petitioner	petitioner	NOUN
cjal-3183	498	62	,	,	PUNCT
cjal-3183	498	63	terminating	terminate	VERB
cjal-3183	498	64	the	the	DET
cjal-3183	498	65	joint	joint	ADJ
cjal-3183	498	66	venture	venture	NOUN
cjal-3183	498	67	contract	contract	NOUN
cjal-3183	498	68	and	and	CCONJ
cjal-3183	498	69	awarding	award	VERB
cjal-3183	498	70	the	the	DET
cjal-3183	498	71	chinese	chinese	PROPN
cjal-3183	498	72	partner	partner	NOUN
cjal-3183	498	73	15.1	15.1	NUM
cjal-3183	498	74	million	million	NUM
cjal-3183	498	75	yuan	yuan	NOUN
cjal-3183	498	76	for	for	ADP
cjal-3183	498	77	lost	lose	VERB
cjal-3183	498	78	profit	profit	NOUN
cjal-3183	498	79	and	and	CCONJ
cjal-3183	498	80	60,378,571	60,378,571	NUM
cjal-3183	498	81	yuan	yuan	NOUN
cjal-3183	498	82	for	for	ADP
cjal-3183	498	83	property	property	NOUN
cjal-3183	498	84	loss	loss	NOUN
cjal-3183	498	85	.	.	PUNCT
cjal-3183	499	1	the	the	DET
cjal-3183	499	2	termination	termination	NOUN
cjal-3183	499	3	procedure	procedure	NOUN
cjal-3183	499	4	of	of	ADP
cjal-3183	499	5	the	the	DET
cjal-3183	499	6	jv	jv	NOUN
cjal-3183	499	7	is	be	AUX
cjal-3183	499	8	now	now	ADV
cjal-3183	499	9	under	under	ADP
cjal-3183	499	10	way	way	NOUN
cjal-3183	499	11	.	.	PUNCT
cjal-3183	499	12	"	"	PUNCT
cjal-3183	500	1	iii	iii	X
cjal-3183	500	2	.	.	PUNCT
cjal-3183	501	1	a	a	DET
cjal-3183	501	2	policy	policy	NOUN
cjal-3183	501	3	and	and	CCONJ
cjal-3183	501	4	revenue	revenue	NOUN
cjal-3183	501	5	explanation	explanation	NOUN
cjal-3183	501	6	for	for	ADP
cjal-3183	501	7	the	the	DET
cjal-3183	501	8	case	case	NOUN
cjal-3183	501	9	what	what	PRON
cjal-3183	501	10	happened	happen	VERB
cjal-3183	501	11	in	in	ADP
cjal-3183	501	12	baori	baori	NOUN
cjal-3183	501	13	can	can	AUX
cjal-3183	501	14	be	be	AUX
cjal-3183	501	15	explained	explain	VERB
cjal-3183	501	16	on	on	ADP
cjal-3183	501	17	policy	policy	NOUN
cjal-3183	501	18	and	and	CCONJ
cjal-3183	501	19	revenue	revenue	NOUN
cjal-3183	501	20	grounds	ground	NOUN
cjal-3183	501	21	.	.	PUNCT
cjal-3183	502	1	the	the	DET
cjal-3183	502	2	japanese	japanese	ADJ
cjal-3183	502	3	investor	investor	NOUN
cjal-3183	502	4	secured	secure	VERB
cjal-3183	502	5	by	by	ADP
cjal-3183	502	6	contract	contract	NOUN
cjal-3183	502	7	for	for	ADP
cjal-3183	502	8	itself	itself	PRON
cjal-3183	502	9	exclusive	exclusive	ADJ
cjal-3183	502	10	control	control	NOUN
cjal-3183	502	11	over	over	ADP
cjal-3183	502	12	club	club	NOUN
cjal-3183	502	13	membership	membership	NOUN
cjal-3183	502	14	recruiting	recruiting	NOUN
cjal-3183	502	15	and	and	CCONJ
cjal-3183	502	16	fee	fee	NOUN
cjal-3183	502	17	collection	collection	NOUN
cjal-3183	502	18	from	from	ADP
cjal-3183	502	19	abroad	abroad	ADV
cjal-3183	502	20	.	.	PUNCT
cjal-3183	503	1	7	7	NUM
cjal-3183	503	2	since	since	SCONJ
cjal-3183	503	3	membership	membership	NOUN
cjal-3183	503	4	fees	fee	NOUN
cjal-3183	503	5	constituted	constitute	VERB
cjal-3183	503	6	the	the	DET
cjal-3183	503	7	main	main	ADJ
cjal-3183	503	8	source	source	NOUN
cjal-3183	503	9	of	of	ADP
cjal-3183	503	10	revenue	revenue	NOUN
cjal-3183	503	11	for	for	ADP
cjal-3183	503	12	the	the	DET
cjal-3183	503	13	golf	golf	NOUN
cjal-3183	503	14	club	club	NOUN
cjal-3183	503	15	,	,	PUNCT
cjal-3183	503	16	this	this	DET
cjal-3183	503	17	produced	produce	VERB
cjal-3183	503	18	anger	anger	NOUN
cjal-3183	503	19	and	and	CCONJ
cjal-3183	503	20	resentment	resentment	NOUN
cjal-3183	503	21	among	among	ADP
cjal-3183	503	22	the	the	DET
cjal-3183	503	23	chinesey	chinesey	NOUN
cjal-3183	503	24	to	to	PART
cjal-3183	503	25	alter	alter	VERB
cjal-3183	503	26	the	the	DET
cjal-3183	503	27	contract	contract	NOUN
cjal-3183	503	28	between	between	ADP
cjal-3183	503	29	the	the	DET
cjal-3183	503	30	joint	joint	ADJ
cjal-3183	503	31	venture	venture	NOUN
cjal-3183	503	32	partners	partner	NOUN
cjal-3183	503	33	did	do	AUX
cjal-3183	503	34	not	not	PART
cjal-3183	503	35	seem	seem	VERB
cjal-3183	503	36	to	to	PART
cjal-3183	503	37	be	be	AUX
cjal-3183	503	38	a	a	DET
cjal-3183	503	39	viable	viable	ADJ
cjal-3183	503	40	option	option	NOUN
cjal-3183	503	41	,	,	PUNCT
cjal-3183	503	42	however	however	ADV
cjal-3183	503	43	,	,	PUNCT
cjal-3183	503	44	as	as	SCONJ
cjal-3183	503	45	this	this	PRON
cjal-3183	503	46	would	would	AUX
cjal-3183	503	47	likely	likely	ADV
cjal-3183	503	48	undermine	undermine	VERB
cjal-3183	503	49	chinese	chinese	ADJ
cjal-3183	503	50	credibility	credibility	NOUN
cjal-3183	503	51	with	with	ADP
cjal-3183	503	52	foreign	foreign	ADJ
cjal-3183	503	53	business	business	NOUN
cjal-3183	503	54	communities	community	NOUN
cjal-3183	503	55	.	.	PUNCT
cjal-3183	504	1	tax	tax	NOUN
cjal-3183	504	2	law	law	NOUN
cjal-3183	504	3	provided	provide	VERB
cjal-3183	504	4	an	an	DET
cjal-3183	504	5	alternative	alternative	NOUN
cjal-3183	504	6	for	for	ADP
cjal-3183	504	7	redress	redress	NOUN
cjal-3183	504	8	.	.	PUNCT
cjal-3183	505	1	unlike	unlike	ADP
cjal-3183	505	2	contract	contract	NOUN
cjal-3183	505	3	law	law	NOUN
cjal-3183	505	4	which	which	PRON
cjal-3183	505	5	is	be	AUX
cjal-3183	505	6	rooted	root	VERB
cjal-3183	505	7	in	in	ADP
cjal-3183	505	8	the	the	DET
cjal-3183	505	9	idea	idea	NOUN
cjal-3183	505	10	ofpacta	ofpacta	PROPN
cjal-3183	505	11	sunt	sunt	PROPN
cjal-3183	505	12	servanta	servanta	PROPN
cjal-3183	505	13	,	,	PUNCT
cjal-3183	505	14	tax	tax	NOUN
cjal-3183	505	15	94	94	NUM
cjal-3183	505	16	.	.	PUNCT
cjal-3183	506	1	there	there	PRON
cjal-3183	506	2	are	be	VERB
cjal-3183	506	3	other	other	ADJ
cjal-3183	506	4	ways	way	NOUN
cjal-3183	506	5	the	the	DET
cjal-3183	506	6	authorities	authority	NOUN
cjal-3183	506	7	may	may	AUX
cjal-3183	506	8	manipulate	manipulate	VERB
cjal-3183	506	9	and	and	CCONJ
cjal-3183	506	10	influence	influence	VERB
cjal-3183	506	11	the	the	DET
cjal-3183	506	12	outcome	outcome	NOUN
cjal-3183	506	13	of	of	ADP
cjal-3183	506	14	a	a	DET
cjal-3183	506	15	tax	tax	NOUN
cjal-3183	506	16	administrative	administrative	ADJ
cjal-3183	506	17	litigation	litigation	NOUN
cjal-3183	506	18	proceeding	proceeding	NOUN
cjal-3183	506	19	;	;	PUNCT
cjal-3183	506	20	for	for	ADP
cjal-3183	506	21	instance	instance	NOUN
cjal-3183	506	22	,	,	PUNCT
cjal-3183	506	23	the	the	DET
cjal-3183	506	24	people	people	NOUN
cjal-3183	506	25	's	's	PART
cjal-3183	506	26	court	court	NOUN
cjal-3183	506	27	would	would	AUX
cjal-3183	506	28	suspend	suspend	VERB
cjal-3183	506	29	the	the	DET
cjal-3183	506	30	administrative	administrative	ADJ
cjal-3183	506	31	litigation	litigation	NOUN
cjal-3183	506	32	pending	pende	VERB
cjal-3183	506	33	a	a	DET
cjal-3183	506	34	criminal	criminal	ADJ
cjal-3183	506	35	proceeding	proceeding	NOUN
cjal-3183	506	36	if	if	SCONJ
cjal-3183	506	37	the	the	DET
cjal-3183	506	38	authorities	authority	NOUN
cjal-3183	506	39	chose	choose	VERB
cjal-3183	506	40	to	to	PART
cjal-3183	506	41	prosecute	prosecute	VERB
cjal-3183	506	42	the	the	DET
cjal-3183	506	43	taxpaye	taxpaye	NOUN
cjal-3183	506	44	's	's	PART
cjal-3183	506	45	tax	tax	NOUN
cjal-3183	506	46	evasion	evasion	NOUN
cjal-3183	506	47	offense	offense	NOUN
cjal-3183	506	48	;	;	PUNCT
cjal-3183	506	49	the	the	DET
cjal-3183	506	50	administrative	administrative	ADJ
cjal-3183	506	51	litigation	litigation	PROPN
cjal-3183	506	52	proceeding	proceeding	NOUN
cjal-3183	506	53	would	would	AUX
cjal-3183	506	54	proceed	proceed	VERB
cjal-3183	506	55	later	later	ADV
cjal-3183	506	56	on	on	ADP
cjal-3183	506	57	the	the	DET
cjal-3183	506	58	basis	basis	NOUN
cjal-3183	506	59	of	of	ADP
cjal-3183	506	60	the	the	DET
cjal-3183	506	61	outcome	outcome	NOUN
cjal-3183	506	62	of	of	ADP
cjal-3183	506	63	the	the	DET
cjal-3183	506	64	criminal	criminal	ADJ
cjal-3183	506	65	proceeding	proceeding	NOUN
cjal-3183	506	66	,	,	PUNCT
cjal-3183	506	67	see	see	VERB
cjal-3183	506	68	zhonoguo	zhonoguo	PROPN
cjal-3183	506	69	xingzheno	xingzheno	PROPN
cjal-3183	506	70	shenpian	shenpian	NOUN
cjal-3183	507	1	[	[	X
cjal-3183	507	2	chinese	chinese	ADJ
cjal-3183	507	3	admstrative	admstrative	ADJ
cjal-3183	507	4	adjudication	adjudication	NOUN
cjal-3183	507	5	]	]	PUNCT
cjal-3183	507	6	540	540	NUM
cjal-3183	507	7	(	(	PUNCT
cjal-3183	507	8	huang	huang	PROPN
cjal-3183	507	9	jie	jie	PROPN
cjal-3183	507	10	ed	ed	PROPN
cjal-3183	507	11	.	.	PROPN
cjal-3183	507	12	,	,	PUNCT
cjal-3183	507	13	1996	1996	NUM
cjal-3183	507	14	)	)	PUNCT
cjal-3183	507	15	(	(	PUNCT
cjal-3183	507	16	discussing	discuss	VERB
cjal-3183	507	17	court	court	NOUN
cjal-3183	507	18	practice	practice	NOUN
cjal-3183	507	19	)	)	PUNCT
cjal-3183	507	20	.	.	PUNCT
cjal-3183	508	1	95	95	NUM
cjal-3183	508	2	.	.	PUNCT
cjal-3183	509	1	he	he	PRON
cjal-3183	509	2	,	,	PUNCT
cjal-3183	509	3	supra	supra	PROPN
cjal-3183	509	4	note	note	PROPN
cjal-3183	509	5	14	14	NUM
cjal-3183	509	6	,	,	PUNCT
cjal-3183	509	7	at	at	ADP
cjal-3183	509	8	27	27	NUM
cjal-3183	509	9	.	.	PUNCT
cjal-3183	510	1	96	96	NUM
cjal-3183	510	2	.	.	PUNCT
cjal-3183	511	1	in	in	ADP
cjal-3183	511	2	yet	yet	ADV
cjal-3183	511	3	another	another	PRON
cjal-3183	511	4	development	development	NOUN
cjal-3183	511	5	,	,	PUNCT
cjal-3183	511	6	a	a	DET
cjal-3183	511	7	group	group	NOUN
cjal-3183	511	8	of	of	ADP
cjal-3183	511	9	former	former	ADJ
cjal-3183	511	10	club	club	NOUN
cjal-3183	511	11	members	member	NOUN
cjal-3183	511	12	filed	file	VERB
cjal-3183	511	13	action	action	NOUN
cjal-3183	511	14	with	with	ADP
cjal-3183	511	15	the	the	DET
cjal-3183	511	16	local	local	ADJ
cjal-3183	511	17	court	court	NOUN
cjal-3183	511	18	against	against	ADP
cjal-3183	511	19	the	the	DET
cjal-3183	511	20	n	n	NOUN
cjal-3183	511	21	,	,	PUNCT
cjal-3183	511	22	seeldng	seeldng	NOUN
cjal-3183	511	23	damages	damage	NOUN
cjal-3183	511	24	and	and	CCONJ
cjal-3183	511	25	compensation	compensation	NOUN
cjal-3183	511	26	.	.	PUNCT
cjal-3183	512	1	no	no	DET
cjal-3183	512	2	hearing	hearing	NOUN
cjal-3183	512	3	has	have	AUX
cjal-3183	512	4	been	be	AUX
cjal-3183	512	5	scheduled	schedule	VERB
cjal-3183	512	6	as	as	SCONJ
cjal-3183	512	7	the	the	DET
cjal-3183	512	8	n	n	NOUN
cjal-3183	512	9	is	be	AUX
cjal-3183	512	10	in	in	ADP
cjal-3183	512	11	a	a	DET
cjal-3183	512	12	termination	termination	NOUN
cjal-3183	512	13	procedure	procedure	NOUN
cjal-3183	512	14	.	.	PUNCT
cjal-3183	513	1	the	the	DET
cjal-3183	513	2	question	question	NOUN
cjal-3183	513	3	is	be	AUX
cjal-3183	513	4	how	how	SCONJ
cjal-3183	513	5	much	much	ADJ
cjal-3183	513	6	can	can	AUX
cjal-3183	513	7	be	be	AUX
cjal-3183	513	8	left	leave	VERB
cjal-3183	513	9	from	from	ADP
cjal-3183	513	10	the	the	DET
cjal-3183	513	11	termination	termination	NOUN
cjal-3183	513	12	procedure	procedure	NOUN
cjal-3183	513	13	to	to	PART
cjal-3183	513	14	cover	cover	VERB
cjal-3183	513	15	those	those	DET
cjal-3183	513	16	civil	civil	ADJ
cjal-3183	513	17	claims	claim	NOUN
cjal-3183	513	18	.	.	PUNCT
cjal-3183	514	1	in	in	ADP
cjal-3183	514	2	fact	fact	NOUN
cjal-3183	514	3	,	,	PUNCT
cjal-3183	514	4	the	the	DET
cjal-3183	514	5	jv	jv	NOUN
cjal-3183	514	6	still	still	ADV
cjal-3183	514	7	owes	owe	VERB
cjal-3183	514	8	an	an	DET
cjal-3183	514	9	administrative	administrative	ADJ
cjal-3183	514	10	penalty	penalty	NOUN
cjal-3183	514	11	of	of	ADP
cjal-3183	514	12	over	over	ADP
cjal-3183	514	13	10	10	NUM
cjal-3183	514	14	million	million	NUM
cjal-3183	514	15	yuan	yuan	NOUN
cjal-3183	514	16	administrative	administrative	ADJ
cjal-3183	514	17	penalty	penalty	NOUN
cjal-3183	514	18	.	.	PUNCT
cjal-3183	515	1	97	97	NUM
cjal-3183	515	2	.	.	PUNCT
cjal-3183	516	1	see	see	VERB
cjal-3183	516	2	supra	supra	PROPN
cjal-3183	516	3	note	note	PROPN
cjal-3183	516	4	34	34	NUM
cjal-3183	516	5	and	and	CCONJ
cjal-3183	516	6	accompanying	accompany	VERB
cjal-3183	516	7	text	text	NOUN
cjal-3183	516	8	.	.	PUNCT
cjal-3183	517	1	98	98	NUM
cjal-3183	517	2	.	.	PUNCT
cjal-3183	518	1	according	accord	VERB
cjal-3183	518	2	to	to	ADP
cjal-3183	518	3	the	the	DET
cjal-3183	518	4	chinese	chinese	ADJ
cjal-3183	518	5	accounts	account	NOUN
cjal-3183	518	6	,	,	PUNCT
cjal-3183	518	7	the	the	DET
cjal-3183	518	8	chinese	chinese	ADJ
cjal-3183	518	9	partner	partner	NOUN
cjal-3183	518	10	in	in	ADP
cjal-3183	518	11	baori	baori	NOUN
cjal-3183	518	12	was	be	AUX
cjal-3183	518	13	inexperienced	inexperienced	ADJ
cjal-3183	518	14	and	and	CCONJ
cjal-3183	518	15	fraudulently	fraudulently	ADV
cjal-3183	518	16	induced	induce	VERB
cjal-3183	518	17	into	into	ADP
cjal-3183	518	18	the	the	DET
cjal-3183	518	19	contractual	contractual	ADJ
cjal-3183	518	20	arrangementwhich	arrangementwhich	NOUN
cjal-3183	518	21	had	have	AUX
cjal-3183	518	22	made	make	VERB
cjal-3183	518	23	thejapanese	thejapanese	ADJ
cjal-3183	518	24	investorthesole	investorthesole	PROPN
cjal-3183	518	25	beneficiary	beneficiary	NOUN
cjal-3183	518	26	of	of	ADP
cjal-3183	518	27	all	all	DET
cjal-3183	518	28	overseas	overseas	ADJ
cjal-3183	518	29	membership	membership	NOUN
cjal-3183	518	30	fees	fee	NOUN
cjal-3183	518	31	;	;	PUNCT
cjal-3183	518	32	the	the	DET
cjal-3183	518	33	arrangement	arrangement	NOUN
cjal-3183	518	34	was	be	AUX
cjal-3183	518	35	unfair	unfair	ADJ
cjal-3183	518	36	in	in	ADP
cjal-3183	518	37	the	the	DET
cjal-3183	518	38	first	first	ADJ
cjal-3183	518	39	place	place	NOUN
cjal-3183	518	40	.	.	PUNCT
cjal-3183	519	1	see	see	VERB
cjal-3183	519	2	he	he	PRON
cjal-3183	519	3	,	,	PUNCT
cjal-3183	519	4	supra	supra	PROPN
cjal-3183	519	5	note	note	PROPN
cjal-3183	519	6	14	14	NUM
cjal-3183	519	7	,	,	PUNCT
cjal-3183	519	8	at	at	ADP
cjal-3183	519	9	26	26	NUM
cjal-3183	519	10	(	(	PUNCT
cjal-3183	519	11	accusing	accuse	VERB
cjal-3183	519	12	the	the	DET
cjal-3183	519	13	japanese	japanese	ADJ
cjal-3183	519	14	investor	investor	NOUN
cjal-3183	519	15	of	of	ADP
cjal-3183	519	16	pocketing	pocket	VERB
cjal-3183	519	17	membership	membership	NOUN
cjal-3183	519	18	fees	fee	NOUN
cjal-3183	519	19	-iich	-iich	PROPN
cjal-3183	519	20	should	should	AUX
cjal-3183	519	21	belong	belong	VERB
cjal-3183	519	22	to	to	ADP
cjal-3183	519	23	the	the	DET
cjal-3183	519	24	joint	joint	ADJ
cjal-3183	519	25	venture	venture	NOUN
cjal-3183	519	26	partners	partner	NOUN
cjal-3183	519	27	together	together	ADV
cjal-3183	519	28	)	)	PUNCT
cjal-3183	519	29	;	;	PUNCT
cjal-3183	519	30	ji	ji	PROPN
cjal-3183	519	31	,	,	PUNCT
cjal-3183	519	32	supra	supra	PROPN
cjal-3183	519	33	note	note	PROPN
cjal-3183	519	34	14	14	NUM
cjal-3183	519	35	,	,	PUNCT
cjal-3183	519	36	at	at	ADP
cjal-3183	519	37	2	2	NUM
cjal-3183	519	38	(	(	PUNCT
cjal-3183	519	39	japanese	japanese	ADJ
cjal-3183	519	40	investor	investor	NOUN
cjal-3183	519	41	was	be	AUX
cjal-3183	519	42	unfair	unfair	ADJ
cjal-3183	519	43	in	in	ADP
cjal-3183	519	44	dealing	deal	VERB
cjal-3183	519	45	with	with	ADP
cjal-3183	519	46	chinese	chinese	ADJ
cjal-3183	519	47	partner	partner	NOUN
cjal-3183	519	48	)	)	PUNCT
cjal-3183	519	49	.	.	PUNCT
cjal-3183	520	1	since	since	SCONJ
cjal-3183	520	2	the	the	DET
cjal-3183	520	3	chinese	chinese	ADJ
cjal-3183	520	4	partner	partner	NOUN
cjal-3183	520	5	was	be	AUX
cjal-3183	520	6	a	a	DET
cjal-3183	520	7	local	local	ADJ
cjal-3183	520	8	government	government	NOUN
cjal-3183	520	9	controlled	control	VERB
cjal-3183	520	10	entity	entity	NOUN
cjal-3183	520	11	,	,	PUNCT
cjal-3183	520	12	any	any	DET
cjal-3183	520	13	loss	loss	NOUN
cjal-3183	520	14	resulting	result	VERB
cjal-3183	520	15	from	from	ADP
cjal-3183	520	16	the	the	DET
cjal-3183	520	17	n	n	NUM
cjal-3183	520	18	deal	deal	NOUN
cjal-3183	520	19	wvas	wvas	PROPN
cjal-3183	520	20	translated	translate	VERB
cjal-3183	520	21	into	into	ADP
cjal-3183	520	22	a	a	DET
cjal-3183	520	23	loss	loss	NOUN
cjal-3183	520	24	to	to	ADP
cjal-3183	520	25	the	the	DET
cjal-3183	520	26	local	local	ADJ
cjal-3183	520	27	government	government	NOUN
cjal-3183	520	28	.	.	PUNCT
cjal-3183	521	1	1998	1998	NUM
cjal-3183	521	2	]	]	PUNCT
cjal-3183	521	3	columbia	columbia	PROPN
cjal-3183	521	4	journal	journal	PROPN
cjal-3183	521	5	ofasianlaw	ofasianlaw	PROPN
cjal-3183	521	6	law	law	NOUN
cjal-3183	521	7	could	could	AUX
cjal-3183	521	8	accommodate	accommodate	VERB
cjal-3183	521	9	the	the	DET
cjal-3183	521	10	country	country	NOUN
cjal-3183	521	11	's	's	PART
cjal-3183	521	12	idiosyncratic	idiosyncratic	ADJ
cjal-3183	521	13	considerations	consideration	NOUN
cjal-3183	521	14	.	.	PUNCT
cjal-3183	522	1	"9	"9	ADJ
cjal-3183	522	2	whereas	whereas	SCONJ
cjal-3183	522	3	,	,	PUNCT
cjal-3183	522	4	the	the	DET
cjal-3183	522	5	chinese	chinese	PROPN
cjal-3183	522	6	felt	felt	AUX
cjal-3183	522	7	constrained	constrain	VERB
cjal-3183	522	8	by	by	ADP
cjal-3183	522	9	internationally	internationally	ADV
cjal-3183	522	10	accepted	accept	VERB
cjal-3183	522	11	contract	contract	NOUN
cjal-3183	522	12	principles	principle	NOUN
cjal-3183	522	13	and	and	CCONJ
cjal-3183	522	14	practice	practice	NOUN
cjal-3183	522	15	;	;	PUNCT
cjal-3183	522	16	0	0	NUM
cjal-3183	523	1	but	but	CCONJ
cjal-3183	523	2	they	they	PRON
cjal-3183	523	3	insisted	insist	VERB
cjal-3183	523	4	that	that	SCONJ
cjal-3183	523	5	the	the	DET
cjal-3183	523	6	joint	joint	ADJ
cjal-3183	523	7	venture	venture	NOUN
cjal-3183	523	8	contract	contract	NOUN
cjal-3183	523	9	in	in	ADP
cjal-3183	523	10	baori	baori	NOUN
cjal-3183	523	11	did	do	AUX
cjal-3183	523	12	not	not	PART
cjal-3183	523	13	shield	shield	VERB
cjal-3183	523	14	the	the	DET
cjal-3183	523	15	jv	jv	NOUN
cjal-3183	523	16	from	from	ADP
cjal-3183	523	17	liability	liability	NOUN
cjal-3183	523	18	under	under	ADP
cjal-3183	523	19	the	the	DET
cjal-3183	523	20	country	country	NOUN
cjal-3183	523	21	's	's	PART
cjal-3183	523	22	tax	tax	NOUN
cjal-3183	523	23	law	law	NOUN
cjal-3183	523	24	.	.	PUNCT
cjal-3183	524	1	10	10	NUM
cjal-3183	524	2	'	'	PART
cjal-3183	524	3	resentment	resentment	NOUN
cjal-3183	524	4	against	against	ADP
cjal-3183	524	5	the	the	DET
cjal-3183	524	6	japanese	japanese	ADJ
cjal-3183	524	7	investor	investor	NOUN
cjal-3183	524	8	ran	run	VERB
cjal-3183	524	9	deep	deep	ADV
cjal-3183	524	10	and	and	CCONJ
cjal-3183	524	11	led	lead	VERB
cjal-3183	524	12	the	the	DET
cjal-3183	524	13	chinese	chinese	ADJ
cjal-3183	524	14	partner	partner	NOUN
cjal-3183	524	15	to	to	AUX
cjal-3183	524	16	co	co	VERB
cjal-3183	524	17	-	-	VERB
cjal-3183	524	18	operate	operate	VERB
cjal-3183	524	19	with	with	ADP
cjal-3183	524	20	the	the	DET
cjal-3183	524	21	tax	tax	NOUN
cjal-3183	524	22	authorities.0	authorities.0	ADV
cjal-3183	524	23	2	2	NUM
cjal-3183	524	24	through	through	ADP
cjal-3183	524	25	its	its	PRON
cjal-3183	524	26	control	control	NOUN
cjal-3183	524	27	of	of	ADP
cjal-3183	524	28	the	the	DET
cjal-3183	524	29	board	board	NOUN
cjal-3183	524	30	of	of	ADP
cjal-3183	524	31	directors	director	NOUN
cjal-3183	524	32	of	of	ADP
cjal-3183	524	33	the	the	DET
cjal-3183	524	34	jv	jv	NOUN
cjal-3183	524	35	,	,	PUNCT
cjal-3183	524	36	the	the	DET
cjal-3183	524	37	chinese	chinese	ADJ
cjal-3183	524	38	partner	partner	NOUN
cjal-3183	524	39	refused	refuse	VERB
cjal-3183	524	40	to	to	PART
cjal-3183	524	41	endorse	endorse	VERB
cjal-3183	524	42	the	the	DET
cjal-3183	524	43	japanese	japanese	ADJ
cjal-3183	524	44	management	management	NOUN
cjal-3183	524	45	's	's	PART
cjal-3183	524	46	attempt	attempt	NOUN
cjal-3183	524	47	to	to	PART
cjal-3183	524	48	seek	seek	VERB
cjal-3183	524	49	administrative	administrative	ADJ
cjal-3183	524	50	reconsideration	reconsideration	NOUN
cjal-3183	524	51	.	.	PUNCT
cjal-3183	525	1	although	although	SCONJ
cjal-3183	525	2	the	the	DET
cjal-3183	525	3	jv	jv	NOUN
cjal-3183	525	4	had	have	AUX
cjal-3183	525	5	allegedly	allegedly	ADV
cjal-3183	525	6	evaded	evade	VERB
cjal-3183	525	7	taxes	taxis	NOUN
cjal-3183	525	8	since	since	SCONJ
cjal-3183	525	9	1988	1988	NUM
cjal-3183	525	10	,	,	PUNCT
cjal-3183	525	11	no	no	DET
cjal-3183	525	12	action	action	NOUN
cjal-3183	525	13	was	be	AUX
cjal-3183	525	14	taken	take	VERB
cjal-3183	525	15	until	until	ADP
cjal-3183	525	16	1993	1993	NUM
cjal-3183	525	17	.	.	PUNCT
cjal-3183	526	1	the	the	DET
cjal-3183	526	2	official	official	ADJ
cjal-3183	526	3	investigation	investigation	NOUN
cjal-3183	526	4	into	into	ADP
cjal-3183	526	5	baori	baori	NOUN
cjal-3183	526	6	's	's	PART
cjal-3183	526	7	alleged	allege	VERB
cjal-3183	526	8	tax	tax	NOUN
cjal-3183	526	9	evasion	evasion	NOUN
cjal-3183	526	10	was	be	AUX
cjal-3183	526	11	made	make	VERB
cjal-3183	526	12	possible	possible	ADJ
cjal-3183	526	13	because	because	SCONJ
cjal-3183	526	14	of	of	ADP
cjal-3183	526	15	a	a	DET
cjal-3183	526	16	policy	policy	NOUN
cjal-3183	526	17	change	change	NOUN
cjal-3183	526	18	in	in	ADP
cjal-3183	526	19	the	the	DET
cjal-3183	526	20	early	early	ADJ
cjal-3183	526	21	1990s	1990	NOUN
cjal-3183	526	22	.	.	PUNCT
cjal-3183	527	1	during	during	ADP
cjal-3183	527	2	much	much	ADJ
cjal-3183	527	3	of	of	ADP
cjal-3183	527	4	the	the	DET
cjal-3183	527	5	1980s	1980s	NUM
cjal-3183	527	6	,	,	PUNCT
cjal-3183	527	7	the	the	DET
cjal-3183	527	8	chinese	chinese	ADJ
cjal-3183	527	9	government	government	NOUN
cjal-3183	527	10	was	be	AUX
cjal-3183	527	11	heavily	heavily	ADV
cjal-3183	527	12	dependent	dependent	ADJ
cjal-3183	527	13	on	on	ADP
cjal-3183	527	14	tax	tax	NOUN
cjal-3183	527	15	incentives	incentive	NOUN
cjal-3183	527	16	and	and	CCONJ
cjal-3183	527	17	other	other	ADJ
cjal-3183	527	18	fiscal	fiscal	ADJ
cjal-3183	527	19	benefits	benefit	NOUN
cjal-3183	527	20	to	to	PART
cjal-3183	527	21	attract	attract	VERB
cjal-3183	527	22	foreign	foreign	ADJ
cjal-3183	527	23	investment	investment	NOUN
cjal-3183	527	24	.	.	PUNCT
cjal-3183	528	1	party	party	NOUN
cjal-3183	528	2	propaganda	propaganda	NOUN
cjal-3183	528	3	stressed	stress	VERB
cjal-3183	528	4	the	the	DET
cjal-3183	528	5	importance	importance	NOUN
cjal-3183	528	6	of	of	ADP
cjal-3183	528	7	treating	treat	VERB
cjal-3183	528	8	foreigners	foreigner	NOUN
cjal-3183	528	9	with	with	ADP
cjal-3183	528	10	friendship	friendship	NOUN
cjal-3183	528	11	and	and	CCONJ
cjal-3183	528	12	hospitality	hospitality	NOUN
cjal-3183	528	13	to	to	PART
cjal-3183	528	14	win	win	VERB
cjal-3183	528	15	their	their	PRON
cjal-3183	528	16	trust	trust	NOUN
cjal-3183	528	17	.	.	PUNCT
cjal-3183	529	1	to	to	PART
cjal-3183	529	2	be	be	AUX
cjal-3183	529	3	sure	sure	ADJ
cjal-3183	529	4	,	,	PUNCT
cjal-3183	529	5	foreign	foreign	ADJ
cjal-3183	529	6	businesses	business	NOUN
cjal-3183	529	7	were	be	AUX
cjal-3183	529	8	still	still	ADV
cjal-3183	529	9	subject	subject	ADJ
cjal-3183	529	10	to	to	ADP
cjal-3183	529	11	legal	legal	ADJ
cjal-3183	529	12	and	and	CCONJ
cjal-3183	529	13	administrative	administrative	ADJ
cjal-3183	529	14	control	control	NOUN
cjal-3183	529	15	.	.	PUNCT
cjal-3183	530	1	during	during	ADP
cjal-3183	530	2	the	the	DET
cjal-3183	530	3	first	first	ADJ
cjal-3183	530	4	three	three	NUM
cjal-3183	530	5	decades	decade	NOUN
cjal-3183	530	6	of	of	ADP
cjal-3183	530	7	the	the	DET
cjal-3183	530	8	people	people	NOUN
cjal-3183	530	9	's	's	PART
cjal-3183	530	10	republic	republic	NOUN
cjal-3183	530	11	,	,	PUNCT
cjal-3183	530	12	the	the	DET
cjal-3183	530	13	few	few	ADJ
cjal-3183	530	14	remnants	remnant	NOUN
cjal-3183	530	15	of	of	ADP
cjal-3183	530	16	foreign	foreign	ADJ
cjal-3183	530	17	business	business	NOUN
cjal-3183	530	18	received	receive	VERB
cjal-3183	530	19	basically	basically	ADV
cjal-3183	530	20	the	the	DET
cjal-3183	530	21	same	same	ADJ
cjal-3183	530	22	tax	tax	NOUN
cjal-3183	530	23	treatment	treatment	NOUN
cjal-3183	530	24	as	as	SCONJ
cjal-3183	530	25	domestic	domestic	ADJ
cjal-3183	530	26	capitalists	capitalist	NOUN
cjal-3183	530	27	did	do	VERB
cjal-3183	530	28	on	on	ADP
cjal-3183	530	29	the	the	DET
cjal-3183	530	30	theory	theory	NOUN
cjal-3183	530	31	that	that	SCONJ
cjal-3183	530	32	all	all	DET
cjal-3183	530	33	private	private	ADJ
cjal-3183	530	34	businesses	business	NOUN
cjal-3183	530	35	,	,	PUNCT
cjal-3183	530	36	whether	whether	SCONJ
cjal-3183	530	37	domestically	domestically	ADV
cjal-3183	530	38	or	or	CCONJ
cjal-3183	530	39	foreign	foreign	ADJ
cjal-3183	530	40	owned	own	VERB
cjal-3183	530	41	,	,	PUNCT
cjal-3183	530	42	were	be	AUX
cjal-3183	530	43	undesirable	undesirable	ADJ
cjal-3183	530	44	elements	element	NOUN
cjal-3183	530	45	in	in	ADP
cjal-3183	530	46	a	a	DET
cjal-3183	530	47	state	state	NOUN
cjal-3183	530	48	-	-	PUNCT
cjal-3183	530	49	controlled	control	VERB
cjal-3183	530	50	socialist	socialist	ADJ
cjal-3183	530	51	economy	economy	NOUN
cjal-3183	530	52	.	.	PUNCT
cjal-3183	531	1	13	13	NUM
cjal-3183	531	2	the	the	DET
cjal-3183	531	3	country	country	NOUN
cjal-3183	531	4	's	's	PART
cjal-3183	531	5	opening	opening	NOUN
cjal-3183	531	6	up	up	ADP
cjal-3183	531	7	in	in	ADP
cjal-3183	531	8	the	the	DET
cjal-3183	531	9	early	early	ADJ
cjal-3183	531	10	1980s	1980	NOUN
cjal-3183	531	11	caused	cause	VERB
cjal-3183	531	12	misgivings	misgiving	NOUN
cjal-3183	531	13	among	among	ADP
cjal-3183	531	14	the	the	DET
cjal-3183	531	15	chinese	chinese	PROPN
cjal-3183	531	16	about	about	ADP
cjal-3183	531	17	the	the	DET
cjal-3183	531	18	impact	impact	NOUN
cjal-3183	531	19	of	of	ADP
cjal-3183	531	20	the	the	DET
cjal-3183	531	21	arrivals	arrival	NOUN
cjal-3183	531	22	of	of	ADP
cjal-3183	531	23	foreign	foreign	ADJ
cjal-3183	531	24	capital	capital	NOUN
cjal-3183	531	25	on	on	ADP
cjal-3183	531	26	the	the	DET
cjal-3183	531	27	country	country	NOUN
cjal-3183	531	28	's	's	PART
cjal-3183	531	29	economy	economy	NOUN
cjal-3183	531	30	and	and	CCONJ
cjal-3183	531	31	society	society	NOUN
cjal-3183	531	32	.	.	PUNCT
cjal-3183	532	1	1	1	NUM
cjal-3183	532	2	4	4	NUM
cjal-3183	532	3	for	for	ADP
cjal-3183	532	4	domestic	domestic	ADJ
cjal-3183	532	5	political	political	ADJ
cjal-3183	532	6	purposes	purpose	NOUN
cjal-3183	532	7	,	,	PUNCT
cjal-3183	532	8	the	the	DET
cjal-3183	532	9	leadership	leadership	NOUN
cjal-3183	532	10	99	99	NUM
cjal-3183	532	11	.	.	PUNCT
cjal-3183	533	1	it	it	PRON
cjal-3183	533	2	is	be	AUX
cjal-3183	533	3	not	not	PART
cjal-3183	533	4	unusual	unusual	ADJ
cjal-3183	533	5	that	that	SCONJ
cjal-3183	533	6	the	the	DET
cjal-3183	533	7	same	same	ADJ
cjal-3183	533	8	matter	matter	NOUN
cjal-3183	533	9	may	may	AUX
cjal-3183	533	10	receive	receive	VERB
cjal-3183	533	11	different	different	ADJ
cjal-3183	533	12	characterizations	characterization	NOUN
cjal-3183	533	13	for	for	ADP
cjal-3183	533	14	revenue	revenue	NOUN
cjal-3183	533	15	and	and	CCONJ
cjal-3183	533	16	contract	contract	NOUN
cjal-3183	533	17	law	law	NOUN
cjal-3183	533	18	purposes	purpose	NOUN
cjal-3183	533	19	.	.	PUNCT
cjal-3183	534	1	in	in	ADP
cjal-3183	534	2	australia	australia	PROPN
cjal-3183	534	3	,	,	PUNCT
cjal-3183	534	4	while	while	SCONJ
cjal-3183	534	5	an	an	DET
cjal-3183	534	6	airline	airline	NOUN
cjal-3183	534	7	ticket	ticket	NOUN
cjal-3183	534	8	is	be	AUX
cjal-3183	534	9	an	an	DET
cjal-3183	534	10	enforceable	enforceable	ADJ
cjal-3183	534	11	agreement	agreement	NOUN
cjal-3183	534	12	under	under	ADP
cjal-3183	534	13	contract	contract	NOUN
cjal-3183	534	14	law	law	NOUN
cjal-3183	534	15	,	,	PUNCT
cjal-3183	534	16	it	it	PRON
cjal-3183	534	17	was	be	AUX
cjal-3183	534	18	not	not	PART
cjal-3183	534	19	an	an	DET
cjal-3183	534	20	agreement	agreement	NOUN
cjal-3183	534	21	for	for	ADP
cjal-3183	534	22	stamp	stamp	NOUN
cjal-3183	534	23	duty	duty	NOUN
cjal-3183	534	24	purposes	purpose	NOUN
cjal-3183	534	25	.	.	PUNCT
cjal-3183	535	1	macrobertson	macrobertson	PROPN
cjal-3183	535	2	miller	miller	PROPN
cjal-3183	535	3	airline	airline	PROPN
cjal-3183	535	4	services	service	NOUN
cjal-3183	535	5	v.	v.	ADP
cjal-3183	535	6	comm	comm	NOUN
cjal-3183	535	7	.	.	PUNCT
cjal-3183	536	1	of	of	ADP
cjal-3183	536	2	state	state	NOUN
cjal-3183	536	3	taxation	taxation	NOUN
cjal-3183	536	4	(	(	PUNCT
cjal-3183	536	5	w.a	w.a	PROPN
cjal-3183	536	6	)	)	PUNCT
cjal-3183	536	7	(	(	PUNCT
cjal-3183	536	8	1975	1975	NUM
cjal-3183	536	9	)	)	PUNCT
cjal-3183	536	10	50	50	NUM
cjal-3183	536	11	australian	australian	ADJ
cjal-3183	536	12	law	law	NOUN
cjal-3183	536	13	journal	journal	NOUN
cjal-3183	536	14	reports	report	VERB
cjal-3183	536	15	348	348	NUM
cjal-3183	536	16	.	.	PUNCT
cjal-3183	537	1	in	in	ADP
cjal-3183	537	2	the	the	DET
cjal-3183	537	3	u.s	u.s	PROPN
cjal-3183	537	4	.	.	PROPN
cjal-3183	537	5	,	,	PUNCT
cjal-3183	537	6	the	the	DET
cjal-3183	537	7	authorities	authority	NOUN
cjal-3183	537	8	can	can	AUX
cjal-3183	537	9	disregard	disregard	VERB
cjal-3183	537	10	the	the	DET
cjal-3183	537	11	"	"	PUNCT
cjal-3183	537	12	form	form	NOUN
cjal-3183	537	13	"	"	PUNCT
cjal-3183	537	14	and	and	CCONJ
cjal-3183	537	15	look	look	VERB
cjal-3183	537	16	into	into	ADP
cjal-3183	537	17	the	the	DET
cjal-3183	537	18	substance	substance	NOUN
cjal-3183	537	19	of	of	ADP
cjal-3183	537	20	taxpayers	taxpayer	NOUN
cjal-3183	537	21	'	'	PART
cjal-3183	537	22	transactions	transaction	NOUN
cjal-3183	537	23	under	under	ADP
cjal-3183	537	24	various	various	ADJ
cjal-3183	537	25	doctrines	doctrine	NOUN
cjal-3183	537	26	like	like	ADP
cjal-3183	537	27	business	business	NOUN
cjal-3183	537	28	purpose	purpose	NOUN
cjal-3183	537	29	,	,	PUNCT
cjal-3183	537	30	step	step	NOUN
cjal-3183	537	31	transaction	transaction	NOUN
cjal-3183	537	32	,	,	PUNCT
cjal-3183	537	33	and	and	CCONJ
cjal-3183	537	34	"	"	PUNCT
cjal-3183	537	35	substance	substance	NOUN
cjal-3183	537	36	over	over	ADP
cjal-3183	537	37	form	form	NOUN
cjal-3183	537	38	"	"	PUNCT
cjal-3183	537	39	.	.	PUNCT
cjal-3183	538	1	see	see	VERB
cjal-3183	538	2	,	,	PUNCT
cjal-3183	538	3	e.g.	e.g.	ADV
cjal-3183	538	4	,	,	PUNCT
cjal-3183	538	5	joseph	joseph	PROPN
cjal-3183	538	6	isenberg	isenberg	PROPN
cjal-3183	538	7	,	,	PUNCT
cjal-3183	538	8	review	review	NOUN
cjal-3183	538	9	,	,	PUNCT
cjal-3183	538	10	musings	musing	NOUN
cjal-3183	538	11	on	on	ADP
cjal-3183	538	12	form	form	NOUN
cjal-3183	538	13	and	and	CCONJ
cjal-3183	538	14	substance	substance	NOUN
cjal-3183	538	15	in	in	ADP
cjal-3183	538	16	taxation	taxation	NOUN
cjal-3183	538	17	,	,	PUNCT
cjal-3183	538	18	49	49	NUM
cjal-3183	538	19	u.	u.	NOUN
cjal-3183	538	20	chi	chi	PROPN
cjal-3183	538	21	.	.	PUNCT
cjal-3183	539	1	l.	l.	PROPN
cjal-3183	539	2	rev	rev	PROPN
cjal-3183	539	3	.	.	PROPN
cjal-3183	539	4	859	859	NUM
cjal-3183	539	5	(	(	PUNCT
cjal-3183	539	6	1982	1982	NUM
cjal-3183	539	7	)	)	PUNCT
cjal-3183	539	8	.	.	PUNCT
cjal-3183	540	1	100	100	NUM
cjal-3183	540	2	.	.	PUNCT
cjal-3183	541	1	cf	cf	PROPN
cjal-3183	541	2	deborah	deborah	PROPN
cjal-3183	541	3	e.	e.	PROPN
cjal-3183	541	4	townsend	townsend	PROPN
cjal-3183	541	5	,	,	PUNCT
cjal-3183	541	6	theforeigneconomiccontractlawofthe	theforeigneconomiccontractlawofthe	PROPN
cjal-3183	541	7	people	people	NOUN
cjal-3183	541	8	's	's	PART
cjal-3183	541	9	republic	republic	NOUN
cjal-3183	541	10	of	of	ADP
cjal-3183	541	11	china	china	PROPN
cjal-3183	541	12	:	:	PUNCT
cjal-3183	541	13	a	a	DET
cjal-3183	541	14	new	new	ADJ
cjal-3183	541	15	approach	approach	NOUN
cjal-3183	541	16	to	to	ADP
cjal-3183	541	17	remedies	remedy	NOUN
cjal-3183	541	18	,	,	PUNCT
cjal-3183	541	19	24	24	NUM
cjal-3183	541	20	stan	stan	PROPN
cjal-3183	541	21	.	.	PUNCT
cjal-3183	542	1	j.	j.	PROPN
cjal-3183	542	2	int'l	int'l	PROPN
cjal-3183	542	3	l.	l.	PROPN
cjal-3183	542	4	479,496	479,496	NUM
cjal-3183	542	5	-	-	SYM
cjal-3183	542	6	500	500	NUM
cjal-3183	542	7	(	(	PUNCT
cjal-3183	542	8	1988	1988	NUM
cjal-3183	542	9	)	)	PUNCT
cjal-3183	542	10	(	(	PUNCT
cjal-3183	542	11	influence	influence	NOUN
cjal-3183	542	12	of	of	ADP
cjal-3183	542	13	the	the	DET
cjal-3183	542	14	un	un	PROPN
cjal-3183	542	15	convention	convention	PROPN
cjal-3183	542	16	on	on	ADP
cjal-3183	542	17	contracts	contract	NOUN
cjal-3183	542	18	on	on	ADP
cjal-3183	542	19	china	china	PROPN
cjal-3183	542	20	's	's	PART
cjal-3183	542	21	foreign	foreign	ADJ
cjal-3183	542	22	economic	economic	ADJ
cjal-3183	542	23	contract	contract	NOUN
cjal-3183	542	24	law	law	NOUN
cjal-3183	542	25	)	)	PUNCT
cjal-3183	542	26	.	.	PUNCT
cjal-3183	543	1	101	101	NUM
cjal-3183	543	2	.	.	PUNCT
cjal-3183	544	1	analyses	analysis	NOUN
cjal-3183	544	2	about	about	ADP
cjal-3183	544	3	baori	baori	PROPN
cjal-3183	544	4	,	,	PUNCT
cjal-3183	544	5	supra	supra	PROPN
cjal-3183	544	6	note	note	PROPN
cjal-3183	544	7	14	14	NUM
cjal-3183	544	8	,	,	PUNCT
cjal-3183	544	9	at	at	ADP
cjal-3183	544	10	6	6	NUM
cjal-3183	544	11	.	.	NOUN
cjal-3183	544	12	102	102	NUM
cjal-3183	544	13	.	.	PUNCT
cjal-3183	545	1	see	see	VERB
cjal-3183	545	2	1997	1997	NUM
cjal-3183	545	3	interview	interview	NOUN
cjal-3183	545	4	,	,	PUNCT
cjal-3183	545	5	supra	supra	PROPN
cjal-3183	545	6	note	note	PROPN
cjal-3183	545	7	14	14	NUM
cjal-3183	545	8	,	,	PUNCT
cjal-3183	545	9	at	at	ADP
cjal-3183	545	10	6	6	NUM
cjal-3183	545	11	(	(	PUNCT
cjal-3183	545	12	official	official	ADJ
cjal-3183	545	13	admission	admission	NOUN
cjal-3183	545	14	that	that	SCONJ
cjal-3183	545	15	the	the	DET
cjal-3183	545	16	chinese	chinese	ADJ
cjal-3183	545	17	partner	partner	NOUN
cjal-3183	545	18	actively	actively	ADV
cjal-3183	545	19	assisted	assist	VERB
cjal-3183	545	20	the	the	DET
cjal-3183	545	21	authorities	authority	NOUN
cjal-3183	545	22	'	'	PART
cjal-3183	545	23	investigation	investigation	NOUN
cjal-3183	545	24	)	)	PUNCT
cjal-3183	545	25	;	;	PUNCT
cjal-3183	545	26	he	he	PRON
cjal-3183	545	27	,	,	PUNCT
cjal-3183	545	28	supra	supra	PROPN
cjal-3183	545	29	note	note	PROPN
cjal-3183	545	30	14	14	NUM
cjal-3183	545	31	,	,	PUNCT
cjal-3183	545	32	at	at	ADP
cjal-3183	545	33	26	26	NUM
cjal-3183	545	34	(	(	PUNCT
cjal-3183	545	35	local	local	ADJ
cjal-3183	545	36	tax	tax	NOUN
cjal-3183	545	37	authorities	authority	NOUN
cjal-3183	545	38	gained	gain	VERB
cjal-3183	545	39	access	access	NOUN
cjal-3183	545	40	to	to	ADP
cjal-3183	545	41	baori	baori	NOUN
cjal-3183	545	42	's	's	PART
cjal-3183	545	43	computer	computer	NOUN
cjal-3183	545	44	files	file	VERB
cjal-3183	545	45	thanks	thank	NOUN
cjal-3183	545	46	to	to	ADP
cjal-3183	545	47	the	the	DET
cjal-3183	545	48	chinese	chinese	PROPN
cjal-3183	545	49	partner	partner	NOUN
cjal-3183	545	50	's	's	PART
cjal-3183	545	51	cooperation	cooperation	NOUN
cjal-3183	545	52	)	)	PUNCT
cjal-3183	545	53	.	.	PUNCT
cjal-3183	546	1	the	the	DET
cjal-3183	546	2	chinese	chinese	PROPN
cjal-3183	546	3	partner	partner	NOUN
cjal-3183	546	4	's	's	PART
cjal-3183	546	5	assistance	assistance	NOUN
cjal-3183	546	6	to	to	ADP
cjal-3183	546	7	the	the	DET
cjal-3183	546	8	tax	tax	NOUN
cjal-3183	546	9	authorities	authority	NOUN
cjal-3183	546	10	led	lead	VERB
cjal-3183	546	11	to	to	ADP
cjal-3183	546	12	the	the	DET
cjal-3183	546	13	japanese	japanese	ADJ
cjal-3183	546	14	investor	investor	NOUN
cjal-3183	546	15	's	's	PART
cjal-3183	546	16	claim	claim	NOUN
cjal-3183	546	17	that	that	SCONJ
cjal-3183	546	18	the	the	DET
cjal-3183	546	19	whole	whole	ADJ
cjal-3183	546	20	case	case	NOUN
cjal-3183	546	21	resulted	result	VERB
cjal-3183	546	22	from	from	ADP
cjal-3183	546	23	a	a	DET
cjal-3183	546	24	conspiracy	conspiracy	NOUN
cjal-3183	546	25	between	between	ADP
cjal-3183	546	26	the	the	DET
cjal-3183	546	27	local	local	ADJ
cjal-3183	546	28	tax	tax	NOUN
cjal-3183	546	29	authorities	authority	NOUN
cjal-3183	546	30	and	and	CCONJ
cjal-3183	546	31	the	the	DET
cjal-3183	546	32	chinese	chinese	PROPN
cjal-3183	546	33	partner	partner	NOUN
cjal-3183	546	34	.	.	PUNCT
cjal-3183	547	1	announcement	announcement	NOUN
cjal-3183	547	2	on	on	ADP
cjal-3183	547	3	baori	baori	PROPN
cjal-3183	547	4	,	,	PUNCT
cjal-3183	547	5	supra	supra	PROPN
cjal-3183	547	6	note	note	NOUN
cjal-3183	547	7	3	3	NUM
cjal-3183	547	8	,	,	PUNCT
cjal-3183	547	9	at	at	ADP
cjal-3183	547	10	8	8	NUM
cjal-3183	547	11	.	.	NOUN
cjal-3183	547	12	103	103	NUM
cjal-3183	547	13	.	.	PUNCT
cjal-3183	548	1	jiang	jiang	PROPN
cjal-3183	548	2	,	,	PUNCT
cjal-3183	548	3	supra	supra	PROPN
cjal-3183	548	4	note	note	PROPN
cjal-3183	548	5	40	40	NUM
cjal-3183	548	6	,	,	PUNCT
cjal-3183	548	7	at	at	ADP
cjal-3183	548	8	601	601	NUM
cjal-3183	548	9	-	-	SYM
cjal-3183	548	10	02	02	NUM
cjal-3183	548	11	.	.	PUNCT
cjal-3183	548	12	104	104	NUM
cjal-3183	548	13	.	.	PUNCT
cjal-3183	549	1	i	i	PRON
cjal-3183	549	2	d.	d.	PROPN
cjal-3183	549	3	,	,	PUNCT
cjal-3183	549	4	at	at	ADP
cjal-3183	549	5	620	620	NUM
cjal-3183	549	6	-	-	SYM
cjal-3183	549	7	21	21	NUM
cjal-3183	549	8	.	.	PUNCT
cjal-3183	550	1	[	[	X
cjal-3183	550	2	12:2	12:2	NUM
cjal-3183	550	3	theadministrative	theadministrative	ADJ
cjal-3183	550	4	use	use	NOUN
cjal-3183	550	5	of	of	ADP
cjal-3183	550	6	la	la	PROPN
cjal-3183	550	7	ivn	ivn	PROPN
cjal-3183	550	8	china	china	PROPN
cjal-3183	550	9	gave	give	VERB
cjal-3183	550	10	reassurances	reassurance	NOUN
cjal-3183	550	11	that	that	SCONJ
cjal-3183	550	12	legal	legal	ADJ
cjal-3183	550	13	rules	rule	NOUN
cjal-3183	550	14	and	and	CCONJ
cjal-3183	550	15	mechanisms	mechanism	NOUN
cjal-3183	550	16	would	would	AUX
cjal-3183	550	17	be	be	AUX
cjal-3183	550	18	firmly	firmly	ADV
cjal-3183	550	19	in	in	ADP
cjal-3183	550	20	place	place	NOUN
cjal-3183	550	21	to	to	PART
cjal-3183	550	22	handle	handle	VERB
cjal-3183	550	23	the	the	DET
cjal-3183	550	24	misconduct	misconduct	NOUN
cjal-3183	550	25	of	of	ADP
cjal-3183	550	26	foreigners.0	foreigners.0	PROPN
cjal-3183	550	27	5	5	NUM
cjal-3183	550	28	it	it	PRON
cjal-3183	550	29	was	be	AUX
cjal-3183	550	30	politically	politically	ADV
cjal-3183	550	31	unacceptable	unacceptable	ADJ
cjal-3183	550	32	for	for	SCONJ
cjal-3183	550	33	anyone	anyone	PRON
cjal-3183	550	34	to	to	PART
cjal-3183	550	35	suggest	suggest	VERB
cjal-3183	550	36	that	that	SCONJ
cjal-3183	550	37	the	the	DET
cjal-3183	550	38	law	law	NOUN
cjal-3183	550	39	should	should	AUX
cjal-3183	550	40	be	be	AUX
cjal-3183	550	41	rewritten	rewrite	VERB
cjal-3183	550	42	for	for	ADP
cjal-3183	550	43	foreigners	foreigner	NOUN
cjal-3183	550	44	.	.	PUNCT
cjal-3183	551	1	the	the	DET
cjal-3183	551	2	actual	actual	ADJ
cjal-3183	551	3	law	law	NOUN
cjal-3183	551	4	enforcement	enforcement	NOUN
cjal-3183	551	5	and	and	CCONJ
cjal-3183	551	6	tax	tax	NOUN
cjal-3183	551	7	administration	administration	NOUN
cjal-3183	551	8	was	be	AUX
cjal-3183	551	9	a	a	DET
cjal-3183	551	10	different	different	ADJ
cjal-3183	551	11	story	story	NOUN
cjal-3183	551	12	,	,	PUNCT
cjal-3183	551	13	however	however	ADV
cjal-3183	551	14	.	.	PUNCT
cjal-3183	552	1	although	although	SCONJ
cjal-3183	552	2	tax	tax	NOUN
cjal-3183	552	3	officials	official	NOUN
cjal-3183	552	4	had	have	VERB
cjal-3183	552	5	incentive	incentive	NOUN
cjal-3183	552	6	for	for	ADP
cjal-3183	552	7	tough	tough	ADJ
cjal-3183	552	8	tax	tax	NOUN
cjal-3183	552	9	administration	administration	NOUN
cjal-3183	552	10	as	as	SCONJ
cjal-3183	552	11	more	more	ADJ
cjal-3183	552	12	tax	tax	NOUN
cjal-3183	552	13	collection	collection	NOUN
cjal-3183	552	14	would	would	AUX
cjal-3183	552	15	improve	improve	VERB
cjal-3183	552	16	their	their	PRON
cjal-3183	552	17	performance	performance	NOUN
cjal-3183	552	18	records	record	NOUN
cjal-3183	552	19	,	,	PUNCT
cjal-3183	552	20	they	they	PRON
cjal-3183	552	21	also	also	ADV
cjal-3183	552	22	had	have	VERB
cjal-3183	552	23	to	to	PART
cjal-3183	552	24	respond	respond	VERB
cjal-3183	552	25	to	to	ADP
cjal-3183	552	26	policy	policy	NOUN
cjal-3183	552	27	calls	call	NOUN
cjal-3183	552	28	for	for	ADP
cjal-3183	552	29	promoting	promote	VERB
cjal-3183	552	30	foreign	foreign	ADJ
cjal-3183	552	31	investment	investment	NOUN
cjal-3183	552	32	in	in	ADP
cjal-3183	552	33	the	the	DET
cjal-3183	552	34	country	country	NOUN
cjal-3183	552	35	.	.	PUNCT
cjal-3183	553	1	as	as	SCONJ
cjal-3183	553	2	the	the	DET
cjal-3183	553	3	policy	policy	NOUN
cjal-3183	553	4	tone	tone	NOUN
cjal-3183	553	5	was	be	AUX
cjal-3183	553	6	set	set	VERB
cjal-3183	553	7	to	to	PART
cjal-3183	553	8	court	court	VERB
cjal-3183	553	9	foreign	foreign	ADJ
cjal-3183	553	10	capital	capital	NOUN
cjal-3183	553	11	,	,	PUNCT
cjal-3183	553	12	rank	rank	NOUN
cjal-3183	553	13	and	and	CCONJ
cjal-3183	553	14	file	file	VERB
cjal-3183	553	15	tax	tax	NOUN
cjal-3183	553	16	officials	official	NOUN
cjal-3183	553	17	were	be	AUX
cjal-3183	553	18	pressured	pressure	VERB
cjal-3183	553	19	to	to	PART
cjal-3183	553	20	act	act	VERB
cjal-3183	553	21	favorably	favorably	ADV
cjal-3183	553	22	towards	towards	ADP
cjal-3183	553	23	foreign	foreign	ADJ
cjal-3183	553	24	businesses	business	NOUN
cjal-3183	553	25	.	.	PUNCT
cjal-3183	554	1	"0	"0	VERB
cjal-3183	554	2	6	6	NUM
cjal-3183	554	3	in	in	ADP
cjal-3183	554	4	keeping	keep	VERB
cjal-3183	554	5	with	with	ADP
cjal-3183	554	6	the	the	DET
cjal-3183	554	7	view	view	NOUN
cjal-3183	554	8	that	that	SCONJ
cjal-3183	554	9	taxation	taxation	NOUN
cjal-3183	554	10	discouraged	discourage	VERB
cjal-3183	554	11	foreign	foreign	ADJ
cjal-3183	554	12	investment	investment	NOUN
cjal-3183	554	13	,	,	PUNCT
cjal-3183	554	14	tax	tax	NOUN
cjal-3183	554	15	administration	administration	NOUN
cjal-3183	554	16	should	should	AUX
cjal-3183	554	17	therefore	therefore	ADV
cjal-3183	554	18	be	be	AUX
cjal-3183	554	19	relaxed	relax	VERB
cjal-3183	554	20	.	.	PUNCT
cjal-3183	555	1	although	although	SCONJ
cjal-3183	555	2	this	this	DET
cjal-3183	555	3	view	view	NOUN
cjal-3183	555	4	was	be	AUX
cjal-3183	555	5	criticized	criticize	VERB
cjal-3183	555	6	,	,	PUNCT
cjal-3183	555	7	107	107	NUM
cjal-3183	555	8	it	it	PRON
cjal-3183	555	9	gained	gain	VERB
cjal-3183	555	10	currency	currency	NOUN
cjal-3183	555	11	among	among	ADP
cjal-3183	555	12	many	many	ADJ
cjal-3183	555	13	officials	official	NOUN
cjal-3183	555	14	.	.	PUNCT
cjal-3183	556	1	in	in	ADP
cjal-3183	556	2	fact	fact	NOUN
cjal-3183	556	3	,	,	PUNCT
cjal-3183	556	4	rarely	rarely	ADV
cjal-3183	556	5	did	do	VERB
cjal-3183	556	6	top	top	ADJ
cjal-3183	556	7	officials	official	NOUN
cjal-3183	556	8	express	express	VERB
cjal-3183	556	9	a	a	DET
cjal-3183	556	10	keen	keen	ADJ
cjal-3183	556	11	interest	interest	NOUN
cjal-3183	556	12	in	in	ADP
cjal-3183	556	13	tax	tax	NOUN
cjal-3183	556	14	enforcement	enforcement	NOUN
cjal-3183	556	15	against	against	ADP
cjal-3183	556	16	foreign	foreign	ADJ
cjal-3183	556	17	businesses	business	NOUN
cjal-3183	556	18	in	in	ADP
cjal-3183	556	19	the	the	DET
cjal-3183	556	20	1980s	1980	NOUN
cjal-3183	556	21	despite	despite	SCONJ
cjal-3183	556	22	instances	instance	NOUN
cjal-3183	556	23	of	of	ADP
cjal-3183	556	24	105	105	NUM
cjal-3183	556	25	.	.	PUNCT
cjal-3183	557	1	for	for	ADP
cjal-3183	557	2	a	a	DET
cjal-3183	557	3	discussion	discussion	NOUN
cjal-3183	557	4	ofdomesticpurposes	ofdomesticpurpose	VERB
cjal-3183	557	5	ofuse	ofuse	NOUN
cjal-3183	557	6	of	of	ADP
cjal-3183	557	7	law	law	NOUN
cjal-3183	557	8	and	and	CCONJ
cjal-3183	557	9	state	state	NOUN
cjal-3183	557	10	machinery	machinery	NOUN
cjal-3183	557	11	to	to	PART
cjal-3183	557	12	control	control	VERB
cjal-3183	557	13	foreign	foreign	ADJ
cjal-3183	557	14	business	business	NOUN
cjal-3183	557	15	,	,	PUNCT
cjal-3183	557	16	see	see	VERB
cjal-3183	557	17	i	i	PRON
cjal-3183	557	18	d.	d.	PROPN
cjal-3183	557	19	,	,	PUNCT
cjal-3183	557	20	at	at	ADP
cjal-3183	557	21	622	622	NUM
cjal-3183	557	22	-	-	SYM
cjal-3183	557	23	25	25	NUM
cjal-3183	557	24	.	.	PUNCT
cjal-3183	557	25	106	106	NUM
cjal-3183	557	26	.	.	PUNCT
cjal-3183	558	1	in	in	ADP
cjal-3183	558	2	china	china	PROPN
cjal-3183	558	3	,	,	PUNCT
cjal-3183	558	4	policy	policy	NOUN
cjal-3183	558	5	and	and	CCONJ
cjal-3183	558	6	lawperform	lawperform	VERB
cjal-3183	558	7	different	different	ADJ
cjal-3183	558	8	functions	function	NOUN
cjal-3183	558	9	in	in	ADP
cjal-3183	558	10	directing	direct	VERB
cjal-3183	558	11	officials	official	NOUN
cjal-3183	558	12	'	'	PART
cjal-3183	558	13	action	action	NOUN
cjal-3183	558	14	;	;	PUNCT
cjal-3183	558	15	without	without	ADP
cjal-3183	558	16	going	go	VERB
cjal-3183	558	17	to	to	ADP
cjal-3183	558	18	the	the	DET
cjal-3183	558	19	details	detail	NOUN
cjal-3183	558	20	,	,	PUNCT
cjal-3183	558	21	it	it	PRON
cjal-3183	558	22	suffices	suffice	VERB
cjal-3183	558	23	to	to	PART
cjal-3183	558	24	say	say	VERB
cjal-3183	558	25	that	that	SCONJ
cjal-3183	558	26	while	while	SCONJ
cjal-3183	558	27	law	law	NOUN
cjal-3183	558	28	sets	set	VERB
cjal-3183	558	29	a	a	DET
cjal-3183	558	30	framework	framework	NOUN
cjal-3183	558	31	within	within	ADP
cjal-3183	558	32	which	which	PRON
cjal-3183	558	33	officials	official	NOUN
cjal-3183	558	34	are	be	AUX
cjal-3183	558	35	supposed	suppose	VERB
cjal-3183	558	36	to	to	PART
cjal-3183	558	37	act	act	VERB
cjal-3183	558	38	,	,	PUNCT
cjal-3183	558	39	it	it	PRON
cjal-3183	558	40	is	be	AUX
cjal-3183	558	41	often	often	ADV
cjal-3183	558	42	party	party	NOUN
cjal-3183	558	43	policy	policy	NOUN
cjal-3183	558	44	which	which	PRON
cjal-3183	558	45	identifies	identify	VERB
cjal-3183	558	46	when	when	SCONJ
cjal-3183	558	47	and	and	CCONJ
cjal-3183	558	48	how	how	SCONJ
cjal-3183	558	49	officials	official	NOUN
cjal-3183	558	50	should	should	AUX
cjal-3183	558	51	act	act	VERB
cjal-3183	558	52	.	.	PUNCT
cjal-3183	559	1	as	as	SCONJ
cjal-3183	559	2	one	one	NUM
cjal-3183	559	3	commentator	commentator	NOUN
cjal-3183	559	4	stated	state	VERB
cjal-3183	559	5	,	,	PUNCT
cjal-3183	559	6	"	"	PUNCT
cjal-3183	559	7	policy	policy	NOUN
cjal-3183	559	8	shaped	shape	VERB
cjal-3183	559	9	the	the	DET
cjal-3183	559	10	application	application	NOUN
cjal-3183	559	11	of	of	ADP
cjal-3183	559	12	law	law	NOUN
cjal-3183	559	13	"	"	PUNCT
cjal-3183	559	14	in	in	ADP
cjal-3183	559	15	china	china	PROPN
cjal-3183	559	16	.	.	PUNCT
cjal-3183	560	1	note	note	VERB
cjal-3183	560	2	,	,	PUNCT
cjal-3183	560	3	concepts	concept	NOUN
cjal-3183	560	4	oflaw	oflaw	VERB
cjal-3183	560	5	in	in	ADP
cjal-3183	560	6	the	the	DET
cjal-3183	560	7	chinese	chinese	ADJ
cjal-3183	560	8	anti	anti	ADJ
cjal-3183	560	9	-	-	ADJ
cjal-3183	560	10	crime	crime	ADJ
cjal-3183	560	11	campaign	campaign	NOUN
cjal-3183	560	12	,	,	PUNCT
cjal-3183	560	13	98	98	NUM
cjal-3183	560	14	harv	harv	NOUN
cjal-3183	560	15	.	.	PUNCT
cjal-3183	561	1	l.	l.	PROPN
cjal-3183	561	2	rev	rev	PROPN
cjal-3183	561	3	.	.	PROPN
cjal-3183	561	4	1890	1890	NUM
cjal-3183	561	5	,	,	PUNCT
cjal-3183	561	6	1902	1902	NUM
cjal-3183	561	7	(	(	PUNCT
cjal-3183	561	8	1985	1985	NUM
cjal-3183	561	9	)	)	PUNCT
cjal-3183	561	10	.	.	PUNCT
cjal-3183	562	1	107	107	NUM
cjal-3183	562	2	.	.	PUNCT
cjal-3183	563	1	lin	lin	PROPN
cjal-3183	563	2	rongsheng	rongsheng	PROPN
cjal-3183	563	3	,	,	PUNCT
cjal-3183	563	4	sannian	sannian	PROPN
cjal-3183	563	5	lai	lai	PROPN
cjal-3183	563	6	shewaishuishou	shewaishuishou	PROPN
cjal-3183	563	7	da	da	PROPN
cjal-3183	563	8	iben	iben	PROPN
cjal-3183	563	9	qingk	qingk	NOUN
cjal-3183	563	10	-	-	PUNCT
cjal-3183	563	11	uanghe	uanghe	NOUN
cjal-3183	563	12	jinhou	jinhou	NOUN
cjal-3183	563	13	gongzuo	gongzuo	PROPN
cjal-3183	563	14	de	de	PROPN
cjal-3183	563	15	yian	yian	PROPN
cjal-3183	563	16	[	[	X
cjal-3183	563	17	the	the	DET
cjal-3183	563	18	basic	basic	ADJ
cjal-3183	563	19	situation	situation	NOUN
cjal-3183	563	20	offoreign	offoreign	NOUN
cjal-3183	563	21	taxation	taxation	NOUN
cjal-3183	563	22	in	in	ADP
cjal-3183	563	23	the	the	DET
cjal-3183	563	24	last	last	ADJ
cjal-3183	563	25	three	three	NUM
cjal-3183	563	26	years	year	NOUN
cjal-3183	563	27	and	and	CCONJ
cjal-3183	563	28	views	view	NOUN
cjal-3183	563	29	on	on	ADP
cjal-3183	563	30	the	the	DET
cjal-3183	563	31	future	future	ADJ
cjal-3183	563	32	works	work	NOUN
cjal-3183	563	33	]	]	PUNCT
cjal-3183	563	34	,	,	PUNCT
cjal-3183	563	35	dec	dec	PROPN
cjal-3183	563	36	.	.	PROPN
cjal-3183	563	37	19	19	NUM
cjal-3183	563	38	,	,	PUNCT
cjal-3183	563	39	1983	1983	NUM
cjal-3183	563	40	,	,	PUNCT
cjal-3183	563	41	in	in	ADP
cjal-3183	563	42	guojita	guojita	NOUN
cjal-3183	563	43	shuirvuju	shuirvuju	NOUN
cjal-3183	563	44	[	[	X
cjal-3183	563	45	state	state	NOUN
cjal-3183	563	46	taxation	taxation	NOUN
cjal-3183	563	47	bureau	bureau	NOUN
cjal-3183	563	48	]	]	PUNCT
cjal-3183	563	49	,	,	PUNCT
cjal-3183	563	50	shuishou	shuishou	PROPN
cjal-3183	563	51	go	go	VERB
cjal-3183	563	52	.	.	PUNCT
cjal-3183	564	1	ozuo	ozuo	PROPN
cjal-3183	564	2	wma]uanhibian	wma]uanhibian	PROPN
cjal-3183	565	1	[	[	X
cjal-3183	565	2	collectdtaxation	collectdtaxation	NOUN
cjal-3183	565	3	documts	documts	NOUN
cjal-3183	565	4	]	]	X
cjal-3183	565	5	788,792	788,792	NUM
cjal-3183	565	6	(	(	PUNCT
cjal-3183	565	7	1993	1993	NUM
cjal-3183	565	8	)	)	PUNCT
cjal-3183	565	9	(	(	PUNCT
cjal-3183	565	10	critically	critically	ADV
cjal-3183	565	11	discussing	discuss	VERB
cjal-3183	565	12	the	the	DET
cjal-3183	565	13	view	view	NOUN
cjal-3183	565	14	)	)	PUNCT
cjal-3183	565	15	.	.	PUNCT
cjal-3183	566	1	see	see	VERB
cjal-3183	566	2	also	also	ADV
cjal-3183	566	3	jin	jin	PROPN
cjal-3183	566	4	mn	mn	PROPN
cjal-3183	566	5	,	,	PUNCT
cjal-3183	566	6	renzhen	renzhen	VERB
cjal-3183	566	7	guanche	guanche	PROPN
cjal-3183	566	8	wuzhong	wuzhong	PROPN
cjal-3183	566	9	quanhuiingshengjinyibu	quanhuiingshengjinyibu	PROPN
cjal-3183	566	10	iaqlang	iaqlang	PROPN
cjal-3183	566	11	shewai	shewai	PROPN
cjal-3183	566	12	shuishou	shuishou	PROPN
cjal-3183	566	13	gongzuo	gongzuo	PROPN
cjal-3183	567	1	[	[	X
cjal-3183	567	2	earnestly	earnestly	ADV
cjal-3183	567	3	carrying	carry	VERB
cjal-3183	567	4	out	out	ADP
cjal-3183	567	5	the	the	DET
cjal-3183	567	6	spirit	spirit	NOUN
cjal-3183	567	7	of	of	ADP
cjal-3183	567	8	the	the	DET
cjal-3183	567	9	(	(	PUNCT
cjal-3183	567	10	party	party	PROPN
cjal-3183	567	11	central	central	PROPN
cjal-3183	567	12	committee	committee	NOUN
cjal-3183	567	13	's	's	PART
cjal-3183	567	14	)	)	PUNCT
cjal-3183	567	15	fifth	fifth	ADJ
cjal-3183	567	16	session	session	NOUN
cjal-3183	567	17	andstrengthening	andstrengthene	VERB
cjal-3183	567	18	work	work	NOUN
cjal-3183	567	19	on	on	ADP
cjal-3183	567	20	foreign	foreign	ADJ
cjal-3183	567	21	taxation	taxation	NOUN
cjal-3183	567	22	]	]	PUNCT
cjal-3183	567	23	,	,	PUNCT
cjal-3183	567	24	nov	nov	PROPN
cjal-3183	567	25	.	.	PROPN
cjal-3183	567	26	23,1989	23,1989	NUM
cjal-3183	567	27	,	,	PUNCT
cjal-3183	567	28	in	in	ADP
cjal-3183	567	29	guojita	guojita	PROPN
cjal-3183	567	30	shuuju	shuuju	X
cjal-3183	568	1	[	[	X
cjal-3183	568	2	state	state	NOUN
cjal-3183	568	3	taxationbure	taxationbure	NOUN
cjal-3183	568	4	-	-	PUNCT
cjal-3183	568	5	au	au	NOUN
cjal-3183	568	6	]	]	PUNCT
cjal-3183	568	7	,	,	PUNCT
cjal-3183	568	8	shuishou	shuishou	PROPN
cjal-3183	568	9	gogzuo	gogzuo	PROPN
cjal-3183	568	10	venxahuibian	venxahuibian	NOUN
cjal-3183	569	1	[	[	X
cjal-3183	569	2	collectedtaxatio'4doctp	collectedtaxatio'4doctp	PROPN
cjal-3183	569	3	.	.	PROPN
cjal-3183	569	4	s	s	PART
cjal-3183	569	5	]	]	X
cjal-3183	569	6	,	,	PUNCT
cjal-3183	569	7	1398,1400	1398,1400	NUM
cjal-3183	569	8	(	(	PUNCT
cjal-3183	569	9	1993	1993	NUM
cjal-3183	569	10	)	)	PUNCT
cjal-3183	569	11	(	(	PUNCT
cjal-3183	569	12	oneobstacleto	oneobstacleto	VERB
cjal-3183	569	13	foreign	foreign	ADJ
cjal-3183	569	14	taxationwas	taxationwas	PROPN
cjal-3183	569	15	concern	concern	NOUN
cjal-3183	569	16	that	that	SCONJ
cjal-3183	569	17	taxation	taxation	NOUN
cjal-3183	569	18	would	would	AUX
cjal-3183	569	19	dampen	dampen	VERB
cjal-3183	569	20	foreign	foreign	ADJ
cjal-3183	569	21	businesses	business	NOUN
cjal-3183	569	22	'	'	PART
cjal-3183	569	23	enthusiasm	enthusiasm	NOUN
cjal-3183	569	24	in	in	ADP
cjal-3183	569	25	doing	do	VERB
cjal-3183	569	26	business	business	NOUN
cjal-3183	569	27	in	in	ADP
cjal-3183	569	28	china	china	PROPN
cjal-3183	569	29	)	)	PUNCT
cjal-3183	569	30	.	.	PUNCT
cjal-3183	570	1	1998	1998	NUM
cjal-3183	570	2	]	]	PUNCT
cjal-3183	570	3	columbia	columbia	PROPN
cjal-3183	570	4	journal	journal	PROPN
cjal-3183	570	5	of	of	ADP
cjal-3183	570	6	asian	asian	ADJ
cjal-3183	570	7	law	law	NOUN
cjal-3183	570	8	reported	report	VERB
cjal-3183	570	9	violations	violation	NOUN
cjal-3183	570	10	of	of	ADP
cjal-3183	570	11	the	the	DET
cjal-3183	570	12	law	law	NOUN
cjal-3183	570	13	.	.	PUNCT
cjal-3183	570	14	'	'	PUNCT
cjal-3183	571	1	tax	tax	NOUN
cjal-3183	571	2	action	action	NOUN
cjal-3183	571	3	against	against	ADP
cjal-3183	571	4	foreign	foreign	ADJ
cjal-3183	571	5	businesses	business	NOUN
cjal-3183	571	6	,	,	PUNCT
cjal-3183	571	7	when	when	SCONJ
cjal-3183	571	8	taken	take	VERB
cjal-3183	571	9	at	at	ADV
cjal-3183	571	10	all	all	ADV
cjal-3183	571	11	,	,	PUNCT
cjal-3183	571	12	was	be	AUX
cjal-3183	571	13	low	low	ADJ
cjal-3183	571	14	-	-	PUNCT
cjal-3183	571	15	key	key	NOUN
cjal-3183	571	16	and	and	CCONJ
cjal-3183	571	17	lenient.0	lenient.0	PROPN
cjal-3183	571	18	9	9	NUM
cjal-3183	571	19	a	a	DET
cjal-3183	571	20	policy	policy	NOUN
cjal-3183	571	21	shift	shift	NOUN
cjal-3183	571	22	took	take	VERB
cjal-3183	571	23	place	place	NOUN
cjal-3183	571	24	in	in	ADP
cjal-3183	571	25	the	the	DET
cjal-3183	571	26	early	early	ADJ
cjal-3183	571	27	1990s	1990	NOUN
cjal-3183	571	28	when	when	SCONJ
cjal-3183	571	29	high	high	ADJ
cjal-3183	571	30	ranking	ranking	NOUN
cjal-3183	571	31	government	government	NOUN
cjal-3183	571	32	officials	official	NOUN
cjal-3183	571	33	started	start	VERB
cjal-3183	571	34	to	to	PART
cjal-3183	571	35	talk	talk	VERB
cjal-3183	571	36	openly	openly	ADV
cjal-3183	571	37	about	about	ADP
cjal-3183	571	38	tough	tough	ADJ
cjal-3183	571	39	law	law	NOUN
cjal-3183	571	40	enforcement	enforcement	NOUN
cjal-3183	571	41	against	against	ADP
cjal-3183	571	42	foreign	foreign	ADJ
cjal-3183	571	43	businesses	business	NOUN
cjal-3183	571	44	'	'	PART
cjal-3183	571	45	tax	tax	NOUN
cjal-3183	571	46	violations	violation	NOUN
cjal-3183	571	47	.	.	PUNCT
cjal-3183	572	1	in	in	ADP
cjal-3183	572	2	june	june	PROPN
cjal-3183	572	3	1993	1993	NUM
cjal-3183	572	4	,	,	PUNCT
cjal-3183	572	5	for	for	ADP
cjal-3183	572	6	instance	instance	NOUN
cjal-3183	572	7	,	,	PUNCT
cjal-3183	572	8	the	the	DET
cjal-3183	572	9	sgat	sgat	NOUN
cjal-3183	572	10	issued	issue	VERB
cjal-3183	572	11	a	a	DET
cjal-3183	572	12	circular	circular	NOUN
cjal-3183	572	13	(	(	PUNCT
cjal-3183	572	14	the	the	DET
cjal-3183	572	15	"	"	PUNCT
cjal-3183	572	16	june	june	PROPN
cjal-3183	572	17	1993	1993	NUM
cjal-3183	572	18	circular	circular	NOUN
cjal-3183	572	19	"	"	PUNCT
cjal-3183	572	20	)	)	PUNCT
cjal-3183	572	21	calling	call	VERB
cjal-3183	572	22	for	for	ADP
cjal-3183	572	23	the	the	DET
cjal-3183	572	24	strengthening	strengthening	NOUN
cjal-3183	572	25	of	of	ADP
cjal-3183	572	26	foreign	foreign	ADJ
cjal-3183	572	27	tax	tax	NOUN
cjal-3183	572	28	collection	collection	NOUN
cjal-3183	572	29	and	and	CCONJ
cjal-3183	572	30	enforcement	enforcement	NOUN
cjal-3183	572	31	.	.	PUNCT
cjal-3183	573	1	"0	"0	VERB
cjal-3183	573	2	it	it	PRON
cjal-3183	573	3	urged	urge	VERB
cjal-3183	573	4	local	local	ADJ
cjal-3183	573	5	tax	tax	NOUN
cjal-3183	573	6	officials	official	NOUN
cjal-3183	573	7	to	to	PART
cjal-3183	573	8	tighten	tighten	VERB
cjal-3183	573	9	control	control	NOUN
cjal-3183	573	10	over	over	ADP
cjal-3183	573	11	transactions	transaction	NOUN
cjal-3183	573	12	between	between	ADP
cjal-3183	573	13	related	related	ADJ
cjal-3183	573	14	corporations	corporation	NOUN
cjal-3183	573	15	for	for	ADP
cjal-3183	573	16	tax	tax	NOUN
cjal-3183	573	17	avoidance	avoidance	NOUN
cjal-3183	573	18	purposes	purpose	NOUN
cjal-3183	573	19	,	,	PUNCT
cjal-3183	573	20	and	and	CCONJ
cjal-3183	573	21	to	to	PART
cjal-3183	573	22	actually	actually	ADV
cjal-3183	573	23	audit	audit	VERB
cjal-3183	573	24	at	at	ADV
cjal-3183	573	25	least	least	ADV
cjal-3183	573	26	30	30	NUM
cjal-3183	573	27	percent	percent	NOUN
cjal-3183	573	28	of	of	ADP
cjal-3183	573	29	foreign	foreign	ADJ
cjal-3183	573	30	investment	investment	NOUN
cjal-3183	573	31	enterprises	enterprise	NOUN
cjal-3183	573	32	identified	identify	VERB
cjal-3183	573	33	as	as	ADP
cjal-3183	573	34	major	major	ADJ
cjal-3183	573	35	targets	target	NOUN
cjal-3183	573	36	within	within	ADP
cjal-3183	573	37	theirjurisdictions	theirjurisdiction	NOUN
cjal-3183	573	38	.	.	PUNCT
cjal-3183	574	1	"'i	"'i	NOUN
cjal-3183	574	2	another	another	DET
cjal-3183	574	3	task	task	NOUN
cjal-3183	574	4	was	be	AUX
cjal-3183	574	5	to	to	PART
cjal-3183	574	6	fight	fight	VERB
cjal-3183	574	7	tax	tax	NOUN
cjal-3183	574	8	evasion	evasion	NOUN
cjal-3183	574	9	through	through	ADP
cjal-3183	574	10	annual	annual	ADJ
cjal-3183	574	11	audits	audits	NOUN
cjal-3183	574	12	and	and	CCONJ
cjal-3183	574	13	screening	screening	NOUN
cjal-3183	574	14	.	.	PUNCT
cjal-3183	574	15	"	"	PUNCT
cjal-3183	575	1	2	2	NUM
cjal-3183	575	2	the	the	DET
cjal-3183	575	3	june	june	PROPN
cjal-3183	575	4	1993	1993	NUM
cjal-3183	575	5	circular	circular	NOUN
cjal-3183	575	6	declared	declare	VERB
cjal-3183	575	7	that	that	SCONJ
cjal-3183	575	8	upon	upon	SCONJ
cjal-3183	575	9	investigation	investigation	NOUN
cjal-3183	575	10	and	and	CCONJ
cjal-3183	575	11	confirmation	confirmation	VERB
cjal-3183	575	12	major	major	ADJ
cjal-3183	575	13	cases	case	NOUN
cjal-3183	575	14	of	of	ADP
cjal-3183	575	15	tax	tax	NOUN
cjal-3183	575	16	evasion	evasion	NOUN
cjal-3183	575	17	should	should	AUX
cjal-3183	575	18	be	be	AUX
cjal-3183	575	19	publicized	publicize	VERB
cjal-3183	575	20	and	and	CCONJ
cjal-3183	575	21	dealt	deal	VERB
cjal-3183	575	22	with	with	ADP
cjal-3183	575	23	severely	severely	ADV
cjal-3183	575	24	.	.	PUNCT
cjal-3183	575	25	'	'	PUNCT
cjal-3183	576	1	"	"	PUNCT
cjal-3183	576	2	3	3	NUM
cjal-3183	576	3	such	such	ADJ
cjal-3183	576	4	language	language	NOUN
cjal-3183	576	5	was	be	AUX
cjal-3183	576	6	quite	quite	ADV
cjal-3183	576	7	unimaginable	unimaginable	ADJ
cjal-3183	576	8	just	just	ADV
cjal-3183	576	9	a	a	DET
cjal-3183	576	10	few	few	ADJ
cjal-3183	576	11	years	year	NOUN
cjal-3183	576	12	before	before	ADV
cjal-3183	576	13	.	.	PUNCT
cjal-3183	576	14	"	"	PUNCT
cjal-3183	577	1	4	4	NUM
cjal-3183	577	2	this	this	DET
cjal-3183	577	3	attitude	attitude	NOUN
cjal-3183	577	4	change	change	NOUN
cjal-3183	577	5	was	be	AUX
cjal-3183	577	6	partly	partly	ADV
cjal-3183	577	7	108	108	NUM
cjal-3183	577	8	.	.	PUNCT
cjal-3183	578	1	in	in	ADP
cjal-3183	578	2	a	a	DET
cjal-3183	578	3	1983	1983	NUM
cjal-3183	578	4	speech	speech	NOUN
cjal-3183	578	5	,	,	PUNCT
cjal-3183	578	6	a	a	DET
cjal-3183	578	7	deputy	deputy	NOUN
cjal-3183	578	8	director	director	NOUN
cjal-3183	578	9	of	of	ADP
cjal-3183	578	10	the	the	DET
cjal-3183	578	11	taxation	taxation	NOUN
cjal-3183	578	12	bureau	bureau	NOUN
cjal-3183	578	13	of	of	ADP
cjal-3183	578	14	the	the	DET
cjal-3183	578	15	finance	finance	NOUN
cjal-3183	578	16	ministry	ministry	NOUN
cjal-3183	578	17	deplored	deplore	VERB
cjal-3183	578	18	the	the	DET
cjal-3183	578	19	lax	lax	PROPN
cjal-3183	578	20	enforcement	enforcement	NOUN
cjal-3183	578	21	oftax	oftax	NOUN
cjal-3183	578	22	law	law	NOUN
cjal-3183	578	23	with	with	ADP
cjal-3183	578	24	regard	regard	NOUN
cjal-3183	578	25	to	to	ADP
cjal-3183	578	26	foreign	foreign	ADJ
cjal-3183	578	27	businesses	business	NOUN
cjal-3183	578	28	and	and	CCONJ
cjal-3183	578	29	personnel	personnel	NOUN
cjal-3183	578	30	.	.	PUNCT
cjal-3183	579	1	lin	lin	PROPN
cjal-3183	579	2	,	,	PUNCT
cjal-3183	579	3	supra	supra	PROPN
cjal-3183	579	4	note	note	VERB
cjal-3183	579	5	107	107	NUM
cjal-3183	579	6	,	,	PUNCT
cjal-3183	579	7	at	at	ADP
cjal-3183	579	8	792	792	NUM
cjal-3183	579	9	.	.	PUNCT
cjal-3183	580	1	the	the	DET
cjal-3183	580	2	same	same	ADJ
cjal-3183	580	3	complaints	complaint	NOUN
cjal-3183	580	4	continued	continue	VERB
cjal-3183	580	5	during	during	ADP
cjal-3183	580	6	much	much	ADJ
cjal-3183	580	7	of	of	ADP
cjal-3183	580	8	the	the	DET
cjal-3183	580	9	1980s	1980s	NUM
cjal-3183	580	10	.	.	PUNCT
cjal-3183	581	1	see	see	VERB
cjal-3183	581	2	,	,	PUNCT
cjal-3183	581	3	e.g.	e.g.	ADV
cjal-3183	581	4	,	,	PUNCT
cjal-3183	581	5	caizhengbu	caizhengbu	PROPN
cjal-3183	581	6	shuiwuzongfu	shuiwuzongfu	VERB
cjal-3183	581	7	fujuzhang	fujuzhang	PROPN
cjal-3183	581	8	niu	niu	PROPN
cjal-3183	582	1	licheng	licheng	PROPN
cjal-3183	582	2	zai	zai	PROPN
cjal-3183	582	3	quanguo	quanguo	PROPN
cjal-3183	582	4	zhixing	zhixing	PROPN
cjal-3183	582	5	shuishou	shuishou	PROPN
cjal-3183	582	6	xieding	xieding	PROPN
cjal-3183	582	7	gongzuo	gongzuo	PROPN
cjal-3183	582	8	huiyi	huiyi	PROPN
cjal-3183	582	9	jieshushi	jieshushi	PROPN
cjal-3183	582	10	de	de	PROPN
cjal-3183	582	11	jianghua	jianghua	PROPN
cjal-3183	582	12	[	[	X
cjal-3183	582	13	speech	speech	NOUN
cjal-3183	582	14	ofniu	ofniu	PROPN
cjal-3183	582	15	licheng	licheng	NOUN
cjal-3183	582	16	,	,	PUNCT
cjal-3183	582	17	deputy	deputy	NOUN
cjal-3183	582	18	director	director	NOUN
cjal-3183	582	19	of	of	ADP
cjal-3183	582	20	the	the	DET
cjal-3183	582	21	state	state	NOUN
cjal-3183	582	22	taxation	taxation	PROPN
cjal-3183	582	23	bureau	bureau	NOUN
cjal-3183	582	24	of	of	ADP
cjal-3183	582	25	the	the	DET
cjal-3183	582	26	finance	finance	NOUN
cjal-3183	582	27	ministry	ministry	NOUN
cjal-3183	582	28	at	at	ADP
cjal-3183	582	29	the	the	DET
cjal-3183	582	30	closing	closing	NOUN
cjal-3183	582	31	of	of	ADP
cjal-3183	582	32	the	the	DET
cjal-3183	582	33	national	national	ADJ
cjal-3183	582	34	work	work	NOUN
cjal-3183	582	35	conference	conference	NOUN
cjal-3183	582	36	on	on	ADP
cjal-3183	582	37	implementation	implementation	NOUN
cjal-3183	582	38	of	of	ADP
cjal-3183	582	39	tax	tax	NOUN
cjal-3183	582	40	treaties	treaty	NOUN
cjal-3183	582	41	]	]	PUNCT
cjal-3183	582	42	,	,	PUNCT
cjal-3183	582	43	aug	aug	PROPN
cjal-3183	582	44	.	.	PROPN
cjal-3183	582	45	29	29	NUM
cjal-3183	582	46	,	,	PUNCT
cjal-3183	582	47	1986	1986	NUM
cjal-3183	582	48	,	,	PUNCT
cjal-3183	582	49	in	in	ADP
cjal-3183	582	50	guojia	guojia	NOUN
cjal-3183	582	51	shuiwju	shuiwju	NOUN
cjal-3183	583	1	[	[	X
cjal-3183	583	2	state	state	NOUN
cjal-3183	583	3	taxation	taxation	NOUN
cjal-3183	583	4	bureau	bureau	NOUN
cjal-3183	583	5	]	]	PUNCT
cjal-3183	583	6	,	,	PUNCT
cjal-3183	583	7	shuishou	shuishou	PROPN
cjal-3183	583	8	gonozuo	gonozuo	PROPN
cjal-3183	583	9	wenxianhuibian	wenxianhuibian	PROPN
cjal-3183	584	1	[	[	X
cjal-3183	584	2	collectedtaxaton	collectedtaxaton	ADJ
cjal-3183	584	3	documents	document	NOUN
cjal-3183	584	4	]	]	PUNCT
cjal-3183	584	5	,	,	PUNCT
cjal-3183	584	6	973,976	973,976	NUM
cjal-3183	584	7	(	(	PUNCT
cjal-3183	584	8	1993	1993	NUM
cjal-3183	584	9	)	)	PUNCT
cjal-3183	585	1	[	[	X
cjal-3183	585	2	hereinaflerspeech	hereinaflerspeech	NOUN
cjal-3183	585	3	ofniu	ofniu	VERB
cjal-3183	585	4	licheng	licheng	NOUN
cjal-3183	585	5	]	]	X
cjal-3183	585	6	.	.	PUNCT
cjal-3183	586	1	in	in	ADP
cjal-3183	586	2	some	some	DET
cjal-3183	586	3	areas	area	NOUN
cjal-3183	586	4	about	about	ADP
cjal-3183	586	5	half	half	NOUN
cjal-3183	586	6	of	of	ADP
cjal-3183	586	7	foreign	foreign	ADJ
cjal-3183	586	8	investment	investment	NOUN
cjal-3183	586	9	enterprises	enterprise	NOUN
cjal-3183	586	10	were	be	AUX
cjal-3183	586	11	found	find	VERB
cjal-3183	586	12	to	to	PART
cjal-3183	586	13	have	have	AUX
cjal-3183	586	14	committed	commit	VERB
cjal-3183	586	15	tax	tax	NOUN
cjal-3183	586	16	evasion	evasion	NOUN
cjal-3183	586	17	.	.	PUNCT
cjal-3183	587	1	ruhe	ruhe	PROPN
cjal-3183	587	2	jianli	jianli	PROPN
cjal-3183	587	3	jingfi	jingfi	PROPN
cjal-3183	587	4	tequ	tequ	NOUN
cjal-3183	587	5	he	he	PRON
cjal-3183	587	6	shewai	shewai	PROPN
cjal-3183	587	7	shuizhi	shuizhi	PROPN
cjal-3183	587	8	tix	tix	VERB
cjal-3183	587	9	de	de	PROPN
cjal-3183	587	10	yanjiu	yanjiu	PROPN
cjal-3183	587	11	baogao	baogao	NOUN
cjal-3183	587	12	[	[	X
cjal-3183	587	13	a	a	DET
cjal-3183	587	14	study	study	NOUN
cjal-3183	587	15	report	report	NOUN
cjal-3183	587	16	on	on	ADP
cjal-3183	587	17	how	how	SCONJ
cjal-3183	587	18	to	to	PART
cjal-3183	587	19	establish	establish	VERB
cjal-3183	587	20	special	special	ADJ
cjal-3183	587	21	economic	economic	ADJ
cjal-3183	587	22	zones	zone	NOUN
cjal-3183	587	23	and	and	CCONJ
cjal-3183	587	24	foreign	foreign	ADJ
cjal-3183	587	25	related	relate	VERB
cjal-3183	587	26	tax	tax	NOUN
cjal-3183	587	27	system	system	NOUN
cjal-3183	587	28	]	]	PUNCT
cjal-3183	587	29	,	,	PUNCT
cjal-3183	587	30	caizheno	caizheno	NOUN
cjal-3183	587	31	yanjiu	yanjiu	NOUN
cjal-3183	587	32	ziliao	ziliao	NOUN
cjal-3183	588	1	[	[	X
cjal-3183	588	2	finance	finance	NOUN
cjal-3183	588	3	research	research	NOUN
cjal-3183	588	4	materials	material	NOUN
cjal-3183	588	5	]	]	PUNCT
cjal-3183	588	6	,	,	PUNCT
cjal-3183	588	7	feb	feb	PROPN
cjal-3183	588	8	.	.	PROPN
cjal-3183	588	9	6	6	NUM
cjal-3183	588	10	,	,	PUNCT
cjal-3183	588	11	1987	1987	NUM
cjal-3183	588	12	,	,	PUNCT
cjal-3183	588	13	at	at	ADP
cjal-3183	588	14	38	38	NUM
cjal-3183	588	15	,	,	PUNCT
cjal-3183	588	16	43	43	NUM
cjal-3183	588	17	.	.	PUNCT
cjal-3183	588	18	109	109	NUM
cjal-3183	588	19	.	.	PUNCT
cjal-3183	589	1	despite	despite	SCONJ
cjal-3183	589	2	reported	report	VERB
cjal-3183	589	3	law	law	NOUN
cjal-3183	589	4	violation	violation	NOUN
cjal-3183	589	5	incidents	incident	NOUN
cjal-3183	589	6	,	,	PUNCT
cjal-3183	589	7	the	the	DET
cjal-3183	589	8	official	official	ADJ
cjal-3183	589	9	pronouncements	pronouncement	NOUN
cjal-3183	589	10	did	do	AUX
cjal-3183	589	11	not	not	PART
cjal-3183	589	12	order	order	VERB
cjal-3183	589	13	local	local	ADJ
cjal-3183	589	14	officials	official	NOUN
cjal-3183	589	15	to	to	PART
cjal-3183	589	16	strengthen	strengthen	VERB
cjal-3183	589	17	foreign	foreign	ADJ
cjal-3183	589	18	tax	tax	NOUN
cjal-3183	589	19	enforcement	enforcement	NOUN
cjal-3183	589	20	;	;	PUNCT
cjal-3183	589	21	they	they	PRON
cjal-3183	589	22	did	do	AUX
cjal-3183	589	23	talk	talk	VERB
cjal-3183	589	24	about	about	ADP
cjal-3183	589	25	taxing	tax	VERB
cjal-3183	589	26	according	accord	VERB
cjal-3183	589	27	to	to	ADP
cjal-3183	589	28	law	law	NOUN
cjal-3183	589	29	,	,	PUNCT
cjal-3183	589	30	but	but	CCONJ
cjal-3183	589	31	some	some	PRON
cjal-3183	589	32	of	of	ADP
cjal-3183	589	33	the	the	DET
cjal-3183	589	34	examples	example	NOUN
cjal-3183	589	35	given	give	VERB
cjal-3183	589	36	showed	show	VERB
cjal-3183	589	37	that	that	SCONJ
cjal-3183	589	38	taxing	tax	VERB
cjal-3183	589	39	according	accord	VERB
cjal-3183	589	40	to	to	ADP
cjal-3183	589	41	law	law	NOUN
cjal-3183	589	42	could	could	AUX
cjal-3183	589	43	in	in	ADP
cjal-3183	589	44	fact	fact	NOUN
cjal-3183	589	45	reduce	reduce	VERB
cjal-3183	589	46	foreign	foreign	ADJ
cjal-3183	589	47	investors	investor	NOUN
cjal-3183	589	48	'	'	PART
cjal-3183	589	49	tax	tax	NOUN
cjal-3183	589	50	liability	liability	NOUN
cjal-3183	589	51	.	.	PUNCT
cjal-3183	590	1	see	see	VERB
cjal-3183	590	2	lin	lin	PROPN
cjal-3183	590	3	,	,	PUNCT
cjal-3183	590	4	supra	supra	PROPN
cjal-3183	590	5	note	note	VERB
cjal-3183	590	6	107	107	NUM
cjal-3183	590	7	,	,	PUNCT
cjal-3183	590	8	at	at	ADP
cjal-3183	590	9	790	790	NUM
cjal-3183	590	10	(	(	PUNCT
cjal-3183	590	11	an	an	DET
cjal-3183	590	12	early	early	ADJ
cjal-3183	590	13	example	example	NOUN
cjal-3183	590	14	of	of	ADP
cjal-3183	590	15	tax	tax	NOUN
cjal-3183	590	16	administration	administration	NOUN
cjal-3183	590	17	resulted	result	VERB
cjal-3183	590	18	in	in	ADP
cjal-3183	590	19	a	a	DET
cjal-3183	590	20	reallocation	reallocation	NOUN
cjal-3183	590	21	of	of	ADP
cjal-3183	590	22	depreciation	depreciation	NOUN
cjal-3183	590	23	and	and	CCONJ
cjal-3183	590	24	expenses	expense	NOUN
cjal-3183	590	25	producing	produce	VERB
cjal-3183	590	26	a	a	DET
cjal-3183	590	27	tax	tax	NOUN
cjal-3183	590	28	savings	saving	NOUN
cjal-3183	590	29	for	for	ADP
cjal-3183	590	30	the	the	DET
cjal-3183	590	31	taxpayer	taxpayer	NOUN
cjal-3183	590	32	)	)	PUNCT
cjal-3183	590	33	.	.	PUNCT
cjal-3183	591	1	110	110	NUM
cjal-3183	591	2	.	.	X
cjal-3183	592	1	guojia	guojia	NOUN
cjal-3183	592	2	shuiwu	shuiwu	PROPN
cjal-3183	592	3	zongju	zongju	PROPN
cjal-3183	592	4	guanyu	guanyu	PROPN
cjal-3183	592	5	jinyibu	jinyibu	PROPN
cjal-3183	592	6	jiaqiang	jiaqiang	PROPN
cjal-3183	592	7	shewai	shewai	PROPN
cjal-3183	592	8	shuishou	shuishou	PROPN
cjal-3183	592	9	zhengshou	zhengshou	PROPN
cjal-3183	592	10	guanli	guanli	PROPN
cjal-3183	592	11	de	de	PROPN
cjal-3183	592	12	tongzhi	tongzhi	PROPN
cjal-3183	593	1	[	[	X
cjal-3183	593	2	notification	notification	NOUN
cjal-3183	593	3	of	of	ADP
cjal-3183	593	4	the	the	DET
cjal-3183	593	5	state	state	NOUN
cjal-3183	593	6	administration	administration	NOUN
cjal-3183	593	7	oftaxation	oftaxation	NOUN
cjal-3183	593	8	concerning	concern	VERB
cjal-3183	593	9	further	far	ADV
cjal-3183	593	10	strengthening	strengthen	VERB
cjal-3183	593	11	the	the	DET
cjal-3183	593	12	administration	administration	NOUN
cjal-3183	593	13	and	and	CCONJ
cjal-3183	593	14	collection	collection	NOUN
cjal-3183	593	15	of	of	ADP
cjal-3183	593	16	foreign	foreign	ADJ
cjal-3183	593	17	taxes	taxis	NOUN
cjal-3183	593	18	]	]	PUNCT
cjal-3183	593	19	,	,	PUNCT
cjal-3183	593	20	jun	jun	PROPN
cjal-3183	593	21	.	.	PROPN
cjal-3183	593	22	14	14	NUM
cjal-3183	593	23	,	,	PUNCT
cjal-3183	593	24	1993	1993	NUM
cjal-3183	593	25	,	,	PUNCT
cjal-3183	593	26	guojia	guojia	PROPN
cjal-3183	593	27	shuiwu	shuiwu	PROPN
cjal-3183	593	28	zonoju	zonoju	PROPN
cjal-3183	593	29	bangongshi	bangongshi	PROPN
cjal-3183	594	1	[	[	X
cjal-3183	594	2	general	general	ADJ
cjal-3183	594	3	office	office	NOUN
cjal-3183	594	4	,	,	PUNCT
cjal-3183	594	5	state	state	NOUN
cjal-3183	594	6	administration	administration	NOUN
cjal-3183	594	7	of	of	ADP
cjal-3183	594	8	taxation	taxation	PROPN
cjal-3183	594	9	]	]	PUNCT
cjal-3183	594	10	,	,	PUNCT
cjal-3183	594	11	1993	1993	NUM
cjal-3183	594	12	zhongguo	zhongguo	PROPN
cjal-3183	594	13	gongshang	gongshang	PROPN
cjal-3183	594	14	shuishou	shuishou	PROPN
cjal-3183	594	15	fagui	fagui	VERB
cjal-3183	594	16	huibian	huibian	PROPN
cjal-3183	595	1	[	[	X
cjal-3183	595	2	1993	1993	NUM
cjal-3183	595	3	collection	collection	NOUN
cjal-3183	595	4	of	of	ADP
cjal-3183	595	5	industrial	industrial	ADJ
cjal-3183	595	6	and	and	CCONJ
cjal-3183	595	7	commercial	commercial	ADJ
cjal-3183	595	8	tax	tax	NOUN
cjal-3183	595	9	laws	law	NOUN
cjal-3183	595	10	and	and	CCONJ
cjal-3183	595	11	regulations	regulation	NOUN
cjal-3183	595	12	in	in	ADP
cjal-3183	595	13	china	china	PROPN
cjal-3183	595	14	]	]	X
cjal-3183	595	15	286	286	NUM
cjal-3183	595	16	(	(	PUNCT
cjal-3183	595	17	1994	1994	NUM
cjal-3183	595	18	)	)	PUNCT
cjal-3183	595	19	.	.	PUNCT
cjal-3183	596	1	111	111	NUM
cjal-3183	596	2	.	.	PUNCT
cjal-3183	597	1	i	i	PRON
cjal-3183	597	2	d.	d.	PROPN
cjal-3183	597	3	,	,	PUNCT
cjal-3183	597	4	at	at	ADP
cjal-3183	597	5	287	287	NUM
cjal-3183	597	6	.	.	PUNCT
cjal-3183	598	1	112	112	NUM
cjal-3183	598	2	.	.	PUNCT
cjal-3183	599	1	i	i	PRON
cjal-3183	599	2	d.	d.	PROPN
cjal-3183	599	3	113	113	NUM
cjal-3183	599	4	.	.	PUNCT
cjal-3183	600	1	id	id	X
cjal-3183	600	2	.	.	PUNCT
cjal-3183	600	3	,at288	,at288	PROPN
cjal-3183	600	4	.	.	PUNCT
cjal-3183	601	1	114	114	NUM
cjal-3183	601	2	.	.	PUNCT
cjal-3183	602	1	in	in	ADP
cjal-3183	602	2	recent	recent	ADJ
cjal-3183	602	3	years	year	NOUN
cjal-3183	602	4	,	,	PUNCT
cjal-3183	602	5	the	the	DET
cjal-3183	602	6	chinese	chinese	ADJ
cjal-3183	602	7	government	government	NOUN
cjal-3183	602	8	required	require	VERB
cjal-3183	602	9	an	an	DET
cjal-3183	602	10	annual	annual	ADJ
cjal-3183	602	11	audit	audit	NOUN
cjal-3183	602	12	of	of	ADP
cjal-3183	602	13	foreign	foreign	ADJ
cjal-3183	602	14	investment	investment	NOUN
cjal-3183	602	15	enterprises	enterprise	NOUN
cjal-3183	602	16	to	to	PART
cjal-3183	602	17	be	be	AUX
cjal-3183	602	18	jointly	jointly	ADV
cjal-3183	602	19	conducted	conduct	VERB
cjal-3183	602	20	by	by	ADP
cjal-3183	602	21	different	different	ADJ
cjal-3183	602	22	local	local	ADJ
cjal-3183	602	23	departments	department	NOUN
cjal-3183	602	24	to	to	PART
cjal-3183	602	25	insure	insure	VERB
cjal-3183	602	26	compliance	compliance	NOUN
cjal-3183	602	27	with	with	ADP
cjal-3183	602	28	state	state	NOUN
cjal-3183	602	29	law	law	NOUN
cjal-3183	602	30	in	in	ADP
cjal-3183	602	31	the	the	DET
cjal-3183	602	32	areas	area	NOUN
cjal-3183	602	33	of	of	ADP
cjal-3183	602	34	capital	capital	NOUN
cjal-3183	602	35	injection	injection	NOUN
cjal-3183	602	36	,	,	PUNCT
cjal-3183	602	37	production	production	NOUN
cjal-3183	602	38	,	,	PUNCT
cjal-3183	602	39	finance	finance	NOUN
cjal-3183	602	40	,	,	PUNCT
cjal-3183	602	41	tax	tax	NOUN
cjal-3183	602	42	,	,	PUNCT
cjal-3183	602	43	foreign	foreign	ADJ
cjal-3183	602	44	exchange	exchange	NOUN
cjal-3183	602	45	and	and	CCONJ
cjal-3183	602	46	imports	import	NOUN
cjal-3183	602	47	and	and	CCONJ
cjal-3183	602	48	exports	export	NOUN
cjal-3183	602	49	.	.	PUNCT
cjal-3183	603	1	for	for	ADP
cjal-3183	603	2	a	a	DET
cjal-3183	603	3	summary	summary	NOUN
cjal-3183	603	4	discussion	discussion	NOUN
cjal-3183	603	5	ofthe	ofthe	NOUN
cjal-3183	603	6	requirements	requirement	NOUN
cjal-3183	603	7	,	,	PUNCT
cjal-3183	603	8	see	see	VERB
cjal-3183	603	9	desmond	desmond	PROPN
cjal-3183	603	10	yeung	yeung	PROPN
cjal-3183	603	11	&	&	CCONJ
cjal-3183	603	12	michael	michael	PROPN
cjal-3183	603	13	to	to	PROPN
cjal-3183	603	14	,	,	PUNCT
cjal-3183	603	15	annual	annual	ADJ
cjal-3183	603	16	audit	audit	NOUN
cjal-3183	603	17	of	of	ADP
cjal-3183	603	18	foreign	foreign	ADJ
cjal-3183	603	19	investment	investment	NOUN
cjal-3183	603	20	enterprises	enterprise	NOUN
cjal-3183	603	21	,	,	PUNCT
cjal-3183	603	22	china	china	PROPN
cjal-3183	603	23	tax	tax	PROPN
cjal-3183	603	24	rev	rev	PROPN
cjal-3183	603	25	.	.	PROPN
cjal-3183	603	26	,	,	PUNCT
cjal-3183	603	27	1997	1997	NUM
cjal-3183	603	28	no	no	NOUN
cjal-3183	603	29	.	.	NOUN
cjal-3183	603	30	2	2	NUM
cjal-3183	603	31	,	,	PUNCT
cjal-3183	603	32	at	at	ADP
cjal-3183	603	33	1	1	NUM
cjal-3183	603	34	.	.	PUNCT
cjal-3183	603	35	similar	similar	ADJ
cjal-3183	603	36	audits	audits	NOUN
cjal-3183	603	37	conducted	conduct	VERB
cjal-3183	603	38	on	on	ADP
cjal-3183	603	39	domestic	domestic	ADJ
cjal-3183	603	40	enterprises	enterprise	NOUN
cjal-3183	603	41	have	have	AUX
cjal-3183	603	42	existed	exist	VERB
cjal-3183	603	43	since	since	SCONJ
cjal-3183	603	44	the	the	DET
cjal-3183	603	45	early	early	ADJ
cjal-3183	603	46	1980s	1980s	NUM
cjal-3183	603	47	;	;	PUNCT
cjal-3183	603	48	but	but	CCONJ
cjal-3183	603	49	they	they	PRON
cjal-3183	603	50	did	do	AUX
cjal-3183	603	51	not	not	PART
cjal-3183	603	52	affect	affect	VERB
cjal-3183	603	53	foreign	foreign	ADJ
cjal-3183	603	54	[	[	X
cjal-3183	603	55	12:2	12:2	NUM
cjal-3183	603	56	the	the	DET
cjal-3183	603	57	administrative	administrative	ADJ
cjal-3183	603	58	use	use	NOUN
cjal-3183	603	59	oflajyin	oflajyin	NOUN
cjal-3183	603	60	china	china	PROPN
cjal-3183	603	61	attributable	attributable	ADJ
cjal-3183	603	62	to	to	ADP
cjal-3183	603	63	a	a	DET
cjal-3183	603	64	foreign	foreign	ADJ
cjal-3183	603	65	investment	investment	NOUN
cjal-3183	603	66	policy	policy	NOUN
cjal-3183	603	67	shift	shift	NOUN
cjal-3183	603	68	:	:	PUNCT
cjal-3183	603	69	de	de	ADJ
cjal-3183	603	70	-	-	ADJ
cjal-3183	603	71	emphasizing	emphasize	VERB
cjal-3183	603	72	preferential	preferential	ADJ
cjal-3183	603	73	tax	tax	NOUN
cjal-3183	603	74	treatment	treatment	NOUN
cjal-3183	603	75	,	,	PUNCT
cjal-3183	603	76	'	'	PUNCT
cjal-3183	603	77	"	"	PUNCT
cjal-3183	603	78	re	re	VERB
cjal-3183	603	79	-	-	VERB
cjal-3183	603	80	ordering	order	VERB
cjal-3183	603	81	the	the	DET
cjal-3183	603	82	developmentpriority	developmentpriority	NOUN
cjal-3183	603	83	to	to	PART
cjal-3183	603	84	narrow	narrow	VERB
cjal-3183	603	85	interior	interior	ADJ
cjal-3183	603	86	/	/	SYM
cjal-3183	603	87	coastal	coastal	ADJ
cjal-3183	603	88	disparities	disparity	NOUN
cjal-3183	603	89	,	,	PUNCT
cjal-3183	603	90	"	"	PUNCT
cjal-3183	603	91	6	6	NUM
cjal-3183	603	92	and	and	CCONJ
cjal-3183	603	93	targeting	target	VERB
cjal-3183	603	94	hi	hi	ADJ
cjal-3183	603	95	-	-	PUNCT
cjal-3183	603	96	tech	tech	NOUN
cjal-3183	603	97	and	and	CCONJ
cjal-3183	603	98	other	other	ADJ
cjal-3183	603	99	desirable	desirable	ADJ
cjal-3183	603	100	projects	project	NOUN
cjal-3183	603	101	.	.	PUNCT
cjal-3183	603	102	'	'	PUNCT
cjal-3183	604	1	17	17	NUM
cjal-3183	604	2	there	there	PRON
cjal-3183	604	3	was	be	VERB
cjal-3183	604	4	growing	grow	VERB
cjal-3183	604	5	domestic	domestic	ADJ
cjal-3183	604	6	uneasiness	uneasiness	NOUN
cjal-3183	604	7	about	about	ADP
cjal-3183	604	8	the	the	DET
cjal-3183	604	9	massive	massive	ADJ
cjal-3183	604	10	infusions	infusion	NOUN
cjal-3183	604	11	of	of	ADP
cjal-3183	604	12	foreign	foreign	ADJ
cjal-3183	604	13	capital	capital	NOUN
cjal-3183	604	14	which	which	PRON
cjal-3183	604	15	were	be	AUX
cjal-3183	604	16	viewed	view	VERB
cjal-3183	604	17	as	as	ADP
cjal-3183	604	18	a	a	DET
cjal-3183	604	19	serious	serious	ADJ
cjal-3183	604	20	menace	menace	NOUN
cjal-3183	604	21	to	to	ADP
cjal-3183	604	22	domestic	domestic	ADJ
cjal-3183	604	23	industries	industry	NOUN
cjal-3183	604	24	.	.	PUNCT
cjal-3183	605	1	"s	"s	NOUN
cjal-3183	605	2	there	there	PRON
cjal-3183	605	3	were	be	VERB
cjal-3183	605	4	also	also	ADV
cjal-3183	605	5	mounting	mount	VERB
cjal-3183	605	6	allegations	allegation	NOUN
cjal-3183	605	7	of	of	ADP
cjal-3183	605	8	abuses	abuse	NOUN
cjal-3183	605	9	of	of	ADP
cjal-3183	605	10	chinese	chinese	ADJ
cjal-3183	605	11	law	law	NOUN
cjal-3183	605	12	and	and	CCONJ
cjal-3183	605	13	the	the	DET
cjal-3183	605	14	preference	preference	NOUN
cjal-3183	605	15	policy	policy	NOUN
cjal-3183	605	16	by	by	ADP
cjal-3183	605	17	foreign	foreign	ADJ
cjal-3183	605	18	investors	investor	NOUN
cjal-3183	605	19	,	,	PUNCT
cjal-3183	605	20	leading	lead	VERB
cjal-3183	605	21	to	to	ADP
cjal-3183	605	22	calls	call	NOUN
cjal-3183	605	23	for	for	ADP
cjal-3183	605	24	greater	great	ADJ
cjal-3183	605	25	administrative	administrative	ADJ
cjal-3183	605	26	control	control	NOUN
cjal-3183	605	27	and	and	CCONJ
cjal-3183	605	28	more	more	ADV
cjal-3183	605	29	rigorous	rigorous	ADJ
cjal-3183	605	30	law	law	NOUN
cjal-3183	605	31	enforcement	enforcement	NOUN
cjal-3183	605	32	.	.	PUNCT
cjal-3183	605	33	"	"	PUNCT
cjal-3183	606	1	9	9	NUM
cjal-3183	606	2	the	the	DET
cjal-3183	606	3	policy	policy	NOUN
cjal-3183	606	4	in	in	ADP
cjal-3183	606	5	favor	favor	NOUN
cjal-3183	606	6	of	of	ADP
cjal-3183	606	7	coastal	coastal	ADJ
cjal-3183	606	8	development	development	NOUN
cjal-3183	606	9	during	during	ADP
cjal-3183	606	10	much	much	ADJ
cjal-3183	606	11	of	of	ADP
cjal-3183	606	12	the	the	DET
cjal-3183	606	13	1980s	1980	NOUN
cjal-3183	606	14	resulted	result	VERB
cjal-3183	606	15	in	in	ADP
cjal-3183	606	16	a	a	DET
cjal-3183	606	17	backlash	backlash	NOUN
cjal-3183	606	18	with	with	ADP
cjal-3183	606	19	interior	interior	ADJ
cjal-3183	606	20	provinces	province	NOUN
cjal-3183	606	21	and	and	CCONJ
cjal-3183	606	22	cities	city	NOUN
cjal-3183	606	23	impatiently	impatiently	ADV
cjal-3183	606	24	clamoring	clamor	VERB
cjal-3183	606	25	for	for	ADP
cjal-3183	606	26	more	more	ADJ
cjal-3183	606	27	resources	resource	NOUN
cjal-3183	606	28	for	for	ADP
cjal-3183	606	29	local	local	ADJ
cjal-3183	606	30	development	development	NOUN
cjal-3183	606	31	.	.	PUNCT
cjal-3183	607	1	coastal	coastal	ADJ
cjal-3183	607	2	areas	area	NOUN
cjal-3183	607	3	and	and	CCONJ
cjal-3183	607	4	cities	city	NOUN
cjal-3183	607	5	like	like	ADP
cjal-3183	607	6	shenzhen	shenzhen	PROPN
cjal-3183	607	7	which	which	PRON
cjal-3183	607	8	have	have	AUX
cjal-3183	607	9	benefited	benefit	VERB
cjal-3183	607	10	most	most	ADV
cjal-3183	607	11	from	from	ADP
cjal-3183	607	12	the	the	DET
cjal-3183	607	13	country	country	NOUN
cjal-3183	607	14	's	's	PART
cjal-3183	607	15	opening	opening	NOUN
cjal-3183	607	16	policy	policy	NOUN
cjal-3183	607	17	have	have	AUX
cjal-3183	607	18	been	be	AUX
cjal-3183	607	19	blamed	blame	VERB
cjal-3183	607	20	for	for	ADP
cjal-3183	607	21	the	the	DET
cjal-3183	607	22	country	country	NOUN
cjal-3183	607	23	's	's	PART
cjal-3183	607	24	widening	widen	VERB
cjal-3183	607	25	economic	economic	ADJ
cjal-3183	607	26	disparities	disparity	NOUN
cjal-3183	607	27	between	between	ADP
cjal-3183	607	28	the	the	DET
cjal-3183	607	29	eastern	eastern	ADJ
cjal-3183	607	30	and	and	CCONJ
cjal-3183	607	31	western	western	ADJ
cjal-3183	607	32	regions	region	NOUN
cjal-3183	607	33	.	.	PUNCT
cjal-3183	608	1	20	20	NUM
cjal-3183	608	2	to	to	PART
cjal-3183	608	3	calm	calm	VERB
cjal-3183	608	4	interior	interior	ADJ
cjal-3183	608	5	provinces	province	NOUN
cjal-3183	608	6	and	and	CCONJ
cjal-3183	608	7	maintain	maintain	VERB
cjal-3183	608	8	domestic	domestic	ADJ
cjal-3183	608	9	stability	stability	NOUN
cjal-3183	608	10	,	,	PUNCT
cjal-3183	608	11	the	the	DET
cjal-3183	608	12	central	central	ADJ
cjal-3183	608	13	government	government	NOUN
cjal-3183	608	14	started	start	VERB
cjal-3183	608	15	cutting	cut	VERB
cjal-3183	608	16	the	the	DET
cjal-3183	608	17	preferences	preference	NOUN
cjal-3183	608	18	and	and	CCONJ
cjal-3183	608	19	privileges	privilege	VERB
cjal-3183	608	20	foreign	foreign	ADJ
cjal-3183	608	21	businesses	business	NOUN
cjal-3183	608	22	had	have	AUX
cjal-3183	608	23	taken	take	VERB
cjal-3183	608	24	for	for	ADP
cjal-3183	608	25	granted	grant	VERB
cjal-3183	608	26	in	in	ADP
cjal-3183	608	27	coastal	coastal	ADJ
cjal-3183	608	28	cities	city	NOUN
cjal-3183	608	29	like	like	ADP
cjal-3183	608	30	shenzhen	shenzhen	PROPN
cjal-3183	608	31	.	.	PUNCT
cjal-3183	608	32	'	'	PUNCT
cjal-3183	609	1	2	2	NUM
cjal-3183	609	2	1	1	NUM
cjal-3183	609	3	the	the	DET
cjal-3183	609	4	policy	policy	NOUN
cjal-3183	609	5	change	change	NOUN
cjal-3183	609	6	made	make	VERB
cjal-3183	609	7	foreign	foreign	ADJ
cjal-3183	609	8	businesses	business	NOUN
cjal-3183	609	9	like	like	ADP
cjal-3183	609	10	the	the	DET
cjal-3183	609	11	japanese	japanese	ADJ
cjal-3183	609	12	investor	investor	NOUN
cjal-3183	609	13	in	in	ADP
cjal-3183	609	14	baori	baori	NOUN
cjal-3183	609	15	particularly	particularly	ADV
cjal-3183	609	16	vulnerable	vulnerable	ADJ
cjal-3183	609	17	.	.	PUNCT
cjal-3183	610	1	the	the	DET
cjal-3183	610	2	golf	golf	NOUN
cjal-3183	610	3	club	club	NOUN
cjal-3183	610	4	was	be	AUX
cjal-3183	610	5	a	a	DET
cjal-3183	610	6	non	non	ADJ
cjal-3183	610	7	-	-	ADJ
cjal-3183	610	8	productive	productive	ADJ
cjal-3183	610	9	investment	investment	NOUN
cjal-3183	610	10	project	project	NOUN
cjal-3183	610	11	with	with	ADP
cjal-3183	610	12	little	little	ADJ
cjal-3183	610	13	hi	hi	ADJ
cjal-3183	610	14	-	-	PUNCT
cjal-3183	610	15	tech	tech	ADJ
cjal-3183	610	16	or	or	CCONJ
cjal-3183	610	17	special	special	ADJ
cjal-3183	610	18	expertise	expertise	NOUN
cjal-3183	610	19	"	"	PUNCT
cjal-3183	610	20	and	and	CCONJ
cjal-3183	610	21	as	as	SCONJ
cjal-3183	610	22	domestic	domestic	ADJ
cjal-3183	610	23	discontent	discontent	NOUN
cjal-3183	610	24	mounted	mount	VERB
cjal-3183	610	25	over	over	ADP
cjal-3183	610	26	the	the	DET
cjal-3183	610	27	preferences	preference	NOUN
cjal-3183	610	28	and	and	CCONJ
cjal-3183	610	29	privileges	privilege	NOUN
cjal-3183	610	30	enjoyed	enjoy	VERB
cjal-3183	610	31	by	by	ADP
cjal-3183	610	32	foreign	foreign	ADJ
cjal-3183	610	33	businesses	business	NOUN
cjal-3183	610	34	in	in	ADP
cjal-3183	610	35	china	china	PROPN
cjal-3183	610	36	,	,	PUNCT
cjal-3183	610	37	"	"	PUNCT
cjal-3183	610	38	3	3	NUM
cjal-3183	610	39	it	it	PRON
cjal-3183	610	40	became	become	VERB
cjal-3183	610	41	politically	politically	ADV
cjal-3183	610	42	impossible	impossible	ADJ
cjal-3183	610	43	to	to	PART
cjal-3183	610	44	allow	allow	VERB
cjal-3183	610	45	the	the	DET
cjal-3183	610	46	japanese	japanese	ADJ
cjal-3183	610	47	investor	investor	NOUN
cjal-3183	610	48	to	to	PART
cjal-3183	610	49	escape	escape	VERB
cjal-3183	610	50	with	with	ADP
cjal-3183	610	51	its	its	PRON
cjal-3183	610	52	amassed	amass	VERB
cjal-3183	610	53	fortune	fortune	NOUN
cjal-3183	610	54	untaxed.1'2	untaxed.1'2	VERB
cjal-3183	610	55	parallel	parallel	ADJ
cjal-3183	610	56	investment	investment	NOUN
cjal-3183	610	57	enterprises	enterprise	NOUN
cjal-3183	610	58	until	until	ADP
cjal-3183	610	59	recent	recent	ADJ
cjal-3183	610	60	years	year	NOUN
cjal-3183	610	61	.	.	PUNCT
cjal-3183	611	1	115	115	NUM
cjal-3183	611	2	.	.	PUNCT
cjal-3183	612	1	for	for	ADP
cjal-3183	612	2	a	a	DET
cjal-3183	612	3	discussion	discussion	NOUN
cjal-3183	612	4	ofrecent	ofrecent	NOUN
cjal-3183	612	5	preference	preference	NOUN
cjal-3183	612	6	policy	policy	NOUN
cjal-3183	612	7	changes	change	NOUN
cjal-3183	612	8	,	,	PUNCT
cjal-3183	612	9	see	see	VERB
cjal-3183	612	10	jiang	jiang	PROPN
cjal-3183	612	11	,	,	PUNCT
cjal-3183	612	12	supra	supra	PROPN
cjal-3183	612	13	note	note	PROPN
cjal-3183	612	14	40	40	NUM
cjal-3183	612	15	,	,	PUNCT
cjal-3183	612	16	at	at	ADP
cjal-3183	612	17	552	552	NUM
cjal-3183	612	18	-	-	SYM
cjal-3183	612	19	54	54	NUM
cjal-3183	612	20	.	.	PUNCT
cjal-3183	613	1	116	116	NUM
cjal-3183	613	2	.	.	PUNCT
cjal-3183	614	1	i	i	PRON
cjal-3183	614	2	d.	d.	PROPN
cjal-3183	614	3	,	,	PUNCT
cjal-3183	614	4	at	at	ADP
cjal-3183	614	5	580	580	NUM
cjal-3183	614	6	-	-	SYM
cjal-3183	614	7	83	83	NUM
cjal-3183	614	8	117	117	NUM
cjal-3183	614	9	.	.	PUNCT
cjal-3183	615	1	i	i	PRON
cjal-3183	615	2	d.	d.	PROPN
cjal-3183	615	3	,	,	PUNCT
cjal-3183	615	4	at	at	ADP
cjal-3183	615	5	585	585	NUM
cjal-3183	615	6	-	-	SYM
cjal-3183	615	7	86	86	NUM
cjal-3183	615	8	.	.	PUNCT
cjal-3183	616	1	118	118	NUM
cjal-3183	616	2	.	.	PUNCT
cjal-3183	617	1	i	i	PRON
cjal-3183	617	2	d.	d.	PROPN
cjal-3183	617	3	,	,	PUNCT
cjal-3183	617	4	at	at	ADP
cjal-3183	617	5	648	648	NUM
cjal-3183	617	6	-	-	SYM
cjal-3183	617	7	50	50	NUM
cjal-3183	617	8	.	.	PUNCT
cjal-3183	617	9	119	119	NUM
cjal-3183	617	10	.	.	PUNCT
cjal-3183	618	1	id	id	X
cjal-3183	618	2	.	.	PUNCT
cjal-3183	618	3	,at	,at	PUNCT
cjal-3183	618	4	621	621	NUM
cjal-3183	618	5	-	-	SYM
cjal-3183	618	6	23	23	NUM
cjal-3183	618	7	.	.	PUNCT
cjal-3183	619	1	120	120	NUM
cjal-3183	619	2	.	.	PUNCT
cjal-3183	620	1	for	for	ADP
cjal-3183	620	2	a	a	DET
cjal-3183	620	3	discussion	discussion	NOUN
cjal-3183	620	4	of	of	ADP
cjal-3183	620	5	chinese	chinese	ADJ
cjal-3183	620	6	preferential	preferential	ADJ
cjal-3183	620	7	treatment	treatment	NOUN
cjal-3183	620	8	in	in	ADP
cjal-3183	620	9	coastal	coastal	ADJ
cjal-3183	620	10	areas	area	NOUN
cjal-3183	620	11	and	and	CCONJ
cjal-3183	620	12	recent	recent	ADJ
cjal-3183	620	13	change	change	NOUN
cjal-3183	620	14	,	,	PUNCT
cjal-3183	620	15	see	see	VERB
cjal-3183	620	16	i	i	PRON
cjal-3183	620	17	d.	d.	PROPN
cjal-3183	620	18	,	,	PUNCT
cjal-3183	620	19	at	at	ADP
cjal-3183	620	20	567	567	NUM
cjal-3183	620	21	-	-	SYM
cjal-3183	620	22	83	83	NUM
cjal-3183	620	23	.	.	PUNCT
cjal-3183	620	24	121	121	NUM
cjal-3183	620	25	.	.	PUNCT
cjal-3183	621	1	the	the	DET
cjal-3183	621	2	most	most	ADV
cjal-3183	621	3	significant	significant	ADJ
cjal-3183	621	4	change	change	NOUN
cjal-3183	621	5	in	in	ADP
cjal-3183	621	6	recent	recent	ADJ
cjal-3183	621	7	years	year	NOUN
cjal-3183	621	8	has	have	AUX
cjal-3183	621	9	been	be	AUX
cjal-3183	621	10	the	the	DET
cjal-3183	621	11	abolition	abolition	NOUN
cjal-3183	621	12	of	of	ADP
cjal-3183	621	13	certain	certain	ADJ
cjal-3183	621	14	import	import	NOUN
cjal-3183	621	15	tax	tax	NOUN
cjal-3183	621	16	exemptions	exemption	NOUN
cjal-3183	621	17	for	for	ADP
cjal-3183	621	18	foreign	foreign	ADJ
cjal-3183	621	19	investors	investor	NOUN
cjal-3183	621	20	,	,	PUNCT
cjal-3183	621	21	i	i	PRON
cjal-3183	621	22	d.	d.	PROPN
cjal-3183	621	23	,	,	PUNCT
cjal-3183	621	24	at	at	ADP
cjal-3183	621	25	599	599	NUM
cjal-3183	621	26	-	-	SYM
cjal-3183	621	27	600	600	NUM
cjal-3183	621	28	.	.	PUNCT
cjal-3183	621	29	122	122	NUM
cjal-3183	621	30	.	.	PUNCT
cjal-3183	622	1	recent	recent	ADJ
cjal-3183	622	2	official	official	ADJ
cjal-3183	622	3	gnidelines	gnideline	NOUN
cjal-3183	622	4	on	on	ADP
cjal-3183	622	5	foreign	foreign	ADJ
cjal-3183	622	6	investment	investment	NOUN
cjal-3183	622	7	did	do	AUX
cjal-3183	622	8	not	not	PART
cjal-3183	622	9	consider	consider	VERB
cjal-3183	622	10	golf	golf	NOUN
cjal-3183	622	11	courses	course	NOUN
cjal-3183	622	12	or	or	CCONJ
cjal-3183	622	13	clubs	club	NOUN
cjal-3183	622	14	as	as	ADP
cjal-3183	622	15	a	a	DET
cjal-3183	622	16	priority	priority	NOUN
cjal-3183	622	17	.	.	PUNCT
cjal-3183	623	1	in	in	ADP
cjal-3183	623	2	fact	fact	NOUN
cjal-3183	623	3	,	,	PUNCT
cjal-3183	623	4	according	accord	VERB
cjal-3183	623	5	to	to	ADP
cjal-3183	623	6	interim	interim	ADJ
cjal-3183	623	7	provisions	provision	NOUN
cjal-3183	623	8	on	on	ADP
cjal-3183	623	9	the	the	DET
cjal-3183	623	10	guide	guide	NOUN
cjal-3183	623	11	of	of	ADP
cjal-3183	623	12	foreign	foreign	ADJ
cjal-3183	623	13	investment	investment	NOUN
cjal-3183	623	14	,	,	PUNCT
cjal-3183	623	15	issued	issue	VERB
cjal-3183	623	16	in	in	ADP
cjal-3183	623	17	1995	1995	NUM
cjal-3183	623	18	,	,	PUNCT
cjal-3183	623	19	golf	golf	NOUN
cjal-3183	623	20	courses	course	NOUN
cjal-3183	623	21	fall	fall	VERB
cjal-3183	623	22	within	within	ADP
cjal-3183	623	23	the	the	DET
cjal-3183	623	24	category	category	NOUN
cjal-3183	623	25	of"industries	of"industrie	NOUN
cjal-3183	623	26	in	in	ADP
cjal-3183	623	27	which	which	PRON
cjal-3183	623	28	foreign	foreign	ADJ
cjal-3183	623	29	investment	investment	NOUN
cjal-3183	623	30	is	be	AUX
cjal-3183	623	31	limited	limited	ADJ
cjal-3183	623	32	"	"	PUNCT
cjal-3183	623	33	,	,	PUNCT
cjal-3183	623	34	and	and	CCONJ
cjal-3183	623	35	more	more	ADV
cjal-3183	623	36	specifically	specifically	ADV
cjal-3183	623	37	,	,	PUNCT
cjal-3183	623	38	wiiolly	wiiolly	ADV
cjal-3183	623	39	-	-	PUNCT
cjal-3183	623	40	foreign	foreign	ADJ
cjal-3183	623	41	owned	own	VERB
cjal-3183	623	42	enterprises	enterprise	NOUN
cjal-3183	623	43	are	be	AUX
cjal-3183	623	44	not	not	PART
cjal-3183	623	45	permitted	permit	VERB
cjal-3183	623	46	.	.	PUNCT
cjal-3183	624	1	the	the	DET
cjal-3183	624	2	state	state	NOUN
cjal-3183	624	3	exercised	exercise	VERB
cjal-3183	624	4	a	a	DET
cjal-3183	624	5	much	much	ADV
cjal-3183	624	6	tighter	tight	ADJ
cjal-3183	624	7	control	control	NOUN
cjal-3183	624	8	over	over	ADP
cjal-3183	624	9	investments	investment	NOUN
cjal-3183	624	10	falling	fall	VERB
cjal-3183	624	11	within	within	ADP
cjal-3183	624	12	this	this	DET
cjal-3183	624	13	category	category	NOUN
cjal-3183	624	14	.	.	PUNCT
cjal-3183	625	1	zhidao	zhidao	NOUN
cjal-3183	626	1	\vaishang	\vaishang	PROPN
cjal-3183	626	2	touzi	touzi	PROPN
cjal-3183	626	3	fangxiang	fangxiang	PROPN
cjal-3183	626	4	zhanxing	zhanxing	PROPN
cjal-3183	626	5	guiding	guiding	NOUN
cjal-3183	626	6	,	,	PUNCT
cjal-3183	626	7	1995	1995	NUM
cjal-3183	626	8	fagui	fagui	VERB
cjal-3183	626	9	huibtan	huibtan	PROPN
cjal-3183	626	10	615	615	NUM
cjal-3183	626	11	,	,	PUNCT
cjal-3183	626	12	634	634	NUM
cjal-3183	626	13	.	.	NOUN
cjal-3183	627	1	123	123	NUM
cjal-3183	627	2	.	.	PUNCT
cjal-3183	628	1	jiang	jiang	PROPN
cjal-3183	628	2	,	,	PUNCT
cjal-3183	628	3	supra	supra	PROPN
cjal-3183	628	4	note	note	PROPN
cjal-3183	628	5	40	40	NUM
cjal-3183	628	6	,	,	PUNCT
cjal-3183	628	7	at	at	ADP
cjal-3183	628	8	646	646	NUM
cjal-3183	628	9	-	-	SYM
cjal-3183	628	10	52	52	NUM
cjal-3183	628	11	.	.	PUNCT
cjal-3183	628	12	124	124	NUM
cjal-3183	628	13	.	.	PUNCT
cjal-3183	629	1	japanese	japanese	ADJ
cjal-3183	629	2	businesses	business	NOUN
cjal-3183	629	3	are	be	AUX
cjal-3183	629	4	kmown	kmown	ADJ
cjal-3183	629	5	for	for	ADP
cjal-3183	629	6	their	their	PRON
cjal-3183	629	7	"	"	PUNCT
cjal-3183	629	8	tax	tax	NOUN
cjal-3183	629	9	patriotism	patriotism	NOUN
cjal-3183	629	10	"	"	PUNCT
cjal-3183	629	11	:	:	PUNCT
cjal-3183	629	12	they	they	PRON
cjal-3183	629	13	prefer	prefer	VERB
cjal-3183	629	14	to	to	PART
cjal-3183	629	15	pay	pay	VERB
cjal-3183	629	16	taxes	taxis	NOUN
cjal-3183	629	17	to	to	ADP
cjal-3183	629	18	their	their	PRON
cjal-3183	629	19	home	home	NOUN
cjal-3183	629	20	government	government	NOUN
cjal-3183	629	21	.	.	PUNCT
cjal-3183	630	1	liuyushan	liuyushan	PROPN
cjal-3183	630	2	&	&	CCONJ
cjal-3183	630	3	xuyaping	xuyaping	PROPN
cjal-3183	630	4	,	,	PUNCT
cjal-3183	630	5	yanhaikaifangchengshicaizhengdiaoyanbaogao	yanhaikaifangchengshicaizhengdiaoyanbaogao	NOUN
cjal-3183	631	1	[	[	X
cjal-3183	631	2	report	report	NOUN
cjal-3183	631	3	on	on	ADP
cjal-3183	631	4	the	the	DET
cjal-3183	631	5	financial	financial	ADJ
cjal-3183	631	6	investigation	investigation	NOUN
cjal-3183	631	7	of	of	ADP
cjal-3183	631	8	coastal	coastal	ADJ
cjal-3183	631	9	open	open	ADJ
cjal-3183	631	10	cities	city	NOUN
cjal-3183	631	11	]	]	PUNCT
cjal-3183	631	12	,	,	PUNCT
cjal-3183	631	13	caimttog	caimttog	PROPN
cjal-3183	631	14	yanjiu	yanjiu	PROPN
cjal-3183	631	15	ziao	ziao	PROPN
cjal-3183	631	16	[	[	PUNCT
cjal-3183	631	17	financial	financial	ADJ
cjal-3183	631	18	research	research	NOUN
cjal-3183	631	19	materials	material	NOUN
cjal-3183	631	20	]	]	PUNCT
cjal-3183	631	21	,	,	PUNCT
cjal-3183	631	22	oct	oct	PROPN
cjal-3183	631	23	.	.	PROPN
cjal-3183	631	24	15	15	NUM
cjal-3183	631	25	,	,	PUNCT
cjal-3183	631	26	1985	1985	NUM
cjal-3183	631	27	,	,	PUNCT
cjal-3183	631	28	at	at	ADP
cjal-3183	631	29	8	8	NUM
cjal-3183	631	30	,	,	PUNCT
cjal-3183	631	31	13	13	NUM
cjal-3183	631	32	(	(	PUNCT
cjal-3183	631	33	noting	note	VERB
cjal-3183	631	34	japanese	japanese	ADJ
cjal-3183	631	35	tax	tax	NOUN
cjal-3183	631	36	patriotism	patriotism	NOUN
cjal-3183	631	37	)	)	PUNCT
cjal-3183	631	38	.	.	PUNCT
cjal-3183	632	1	in	in	ADP
cjal-3183	632	2	1998	1998	NUM
cjal-3183	632	3	]	]	PUNCT
cjal-3183	632	4	columbia	columbia	PROPN
cjal-3183	632	5	journal	journal	PROPN
cjal-3183	632	6	of	of	ADP
cjal-3183	632	7	asian	asian	ADJ
cjal-3183	632	8	law	law	NOUN
cjal-3183	632	9	to	to	ADP
cjal-3183	632	10	the	the	DET
cjal-3183	632	11	foreign	foreign	ADJ
cjal-3183	632	12	investment	investment	NOUN
cjal-3183	632	13	policy	policy	NOUN
cjal-3183	632	14	shift	shift	NOUN
cjal-3183	632	15	was	be	AUX
cjal-3183	632	16	the	the	DET
cjal-3183	632	17	establishment	establishment	NOUN
cjal-3183	632	18	of	of	ADP
cjal-3183	632	19	a	a	DET
cjal-3183	632	20	new	new	ADJ
cjal-3183	632	21	tax	tax	NOUN
cjal-3183	632	22	structure	structure	NOUN
cjal-3183	632	23	which	which	PRON
cjal-3183	632	24	gave	give	VERB
cjal-3183	632	25	local	local	ADJ
cjal-3183	632	26	officials	official	NOUN
cjal-3183	632	27	greater	great	ADJ
cjal-3183	632	28	incentives	incentive	NOUN
cjal-3183	632	29	to	to	PART
cjal-3183	632	30	tighten	tighten	VERB
cjal-3183	632	31	tax	tax	NOUN
cjal-3183	632	32	enforcement	enforcement	NOUN
cjal-3183	632	33	.	.	PUNCT
cjal-3183	633	1	a	a	DET
cjal-3183	633	2	tax	tax	NOUN
cjal-3183	633	3	reform	reform	NOUN
cjal-3183	633	4	in	in	ADP
cjal-3183	633	5	early	early	ADJ
cjal-3183	633	6	1994	1994	NUM
cjal-3183	633	7	divided	divide	VERB
cjal-3183	633	8	all	all	DET
cjal-3183	633	9	tax	tax	NOUN
cjal-3183	633	10	revenues	revenue	NOUN
cjal-3183	633	11	into	into	ADP
cjal-3183	633	12	three	three	NUM
cjal-3183	633	13	categories	category	NOUN
cjal-3183	633	14	:	:	PUNCT
cjal-3183	633	15	the	the	DET
cjal-3183	633	16	central	central	ADJ
cjal-3183	633	17	government	government	NOUN
cjal-3183	633	18	's	's	PART
cjal-3183	633	19	revenue	revenue	NOUN
cjal-3183	633	20	,	,	PUNCT
cjal-3183	633	21	local	local	ADJ
cjal-3183	633	22	revenue	revenue	NOUN
cjal-3183	633	23	and	and	CCONJ
cjal-3183	633	24	shared	share	VERB
cjal-3183	633	25	revenue	revenue	NOUN
cjal-3183	633	26	.	.	PUNCT
cjal-3183	634	1	meanwhile	meanwhile	ADV
cjal-3183	634	2	it	it	PRON
cjal-3183	634	3	created	create	VERB
cjal-3183	634	4	state	state	NOUN
cjal-3183	634	5	taxation	taxation	NOUN
cjal-3183	634	6	bureaus	bureaus	PROPN
cjal-3183	634	7	and	and	CCONJ
cjal-3183	634	8	local	local	ADJ
cjal-3183	634	9	taxation	taxation	NOUN
cjal-3183	634	10	bureaus	bureaus	NOUN
cjal-3183	634	11	for	for	ADP
cjal-3183	634	12	the	the	DET
cjal-3183	634	13	separate	separate	ADJ
cjal-3183	634	14	collection	collection	NOUN
cjal-3183	634	15	of	of	ADP
cjal-3183	634	16	tax	tax	NOUN
cjal-3183	634	17	revenues	revenue	NOUN
cjal-3183	634	18	.	.	PUNCT
cjal-3183	635	1	25	25	NUM
cjal-3183	635	2	by	by	ADP
cjal-3183	635	3	separating	separate	VERB
cjal-3183	635	4	tax	tax	NOUN
cjal-3183	635	5	revenues	revenue	NOUN
cjal-3183	635	6	and	and	CCONJ
cjal-3183	635	7	creating	create	VERB
cjal-3183	635	8	different	different	ADJ
cjal-3183	635	9	collecting	collecting	NOUN
cjal-3183	635	10	agencies	agency	NOUN
cjal-3183	635	11	,	,	PUNCT
cjal-3183	635	12	the	the	DET
cjal-3183	635	13	1994	1994	NUM
cjal-3183	635	14	tax	tax	NOUN
cjal-3183	635	15	reform	reform	NOUN
cjal-3183	635	16	forced	force	VERB
cjal-3183	635	17	local	local	ADJ
cjal-3183	635	18	governments	government	NOUN
cjal-3183	635	19	to	to	PART
cjal-3183	635	20	depend	depend	VERB
cjal-3183	635	21	on	on	ADP
cjal-3183	635	22	their	their	PRON
cjal-3183	635	23	own	own	ADJ
cjal-3183	635	24	tax	tax	NOUN
cjal-3183	635	25	revenue	revenue	NOUN
cjal-3183	635	26	sources	source	NOUN
cjal-3183	635	27	and	and	CCONJ
cjal-3183	635	28	therefore	therefore	ADV
cjal-3183	635	29	encouraged	encourage	VERB
cjal-3183	635	30	local	local	ADJ
cjal-3183	635	31	leaders	leader	NOUN
cjal-3183	635	32	to	to	PART
cjal-3183	635	33	intensify	intensify	VERB
cjal-3183	635	34	tax	tax	NOUN
cjal-3183	635	35	enforcement	enforcement	NOUN
cjal-3183	635	36	efforts	effort	NOUN
cjal-3183	635	37	to	to	PART
cjal-3183	635	38	secure	secure	VERB
cjal-3183	635	39	local	local	ADJ
cjal-3183	635	40	finance	finance	NOUN
cjal-3183	635	41	.	.	PUNCT
cjal-3183	636	1	26	26	NUM
cjal-3183	637	1	it	it	PRON
cjal-3183	637	2	is	be	AUX
cjal-3183	637	3	worth	worth	ADJ
cjal-3183	637	4	noting	note	VERB
cjal-3183	637	5	that	that	SCONJ
cjal-3183	637	6	the	the	DET
cjal-3183	637	7	business	business	NOUN
cjal-3183	637	8	tax	tax	NOUN
cjal-3183	637	9	and	and	CCONJ
cjal-3183	637	10	the	the	DET
cjal-3183	637	11	enterprise	enterprise	NOUN
cjal-3183	637	12	income	income	NOUN
cjal-3183	637	13	tax	tax	NOUN
cjal-3183	637	14	collected	collect	VERB
cjal-3183	637	15	from	from	ADP
cjal-3183	637	16	foreign	foreign	ADJ
cjal-3183	637	17	investment	investment	NOUN
cjal-3183	637	18	enterprises	enterprise	NOUN
cjal-3183	637	19	like	like	ADP
cjal-3183	637	20	baori	baori	NOUN
cjal-3183	637	21	have	have	AUX
cjal-3183	637	22	been	be	AUX
cjal-3183	637	23	shenzhen	shenzhen	PROPN
cjal-3183	637	24	's	's	PART
cjal-3183	637	25	principal	principal	ADJ
cjal-3183	637	26	source	source	NOUN
cjal-3183	637	27	of	of	ADP
cjal-3183	637	28	local	local	ADJ
cjal-3183	637	29	tax	tax	NOUN
cjal-3183	637	30	revenues.1	revenues.1	PROPN
cjal-3183	637	31	27	27	NUM
cjal-3183	637	32	it	it	PRON
cjal-3183	637	33	is	be	AUX
cjal-3183	637	34	little	little	ADJ
cjal-3183	637	35	wonder	wonder	NOUN
cjal-3183	637	36	then	then	ADV
cjal-3183	637	37	that	that	SCONJ
cjal-3183	637	38	shenzhen	shenzhen	PROPN
cjal-3183	637	39	municipal	municipal	ADJ
cjal-3183	637	40	leaders	leader	NOUN
cjal-3183	637	41	gave	give	VERB
cjal-3183	637	42	their	their	PRON
cjal-3183	637	43	firm	firm	ADJ
cjal-3183	637	44	support	support	NOUN
cjal-3183	637	45	for	for	ADP
cjal-3183	637	46	the	the	DET
cjal-3183	637	47	investigation	investigation	NOUN
cjal-3183	637	48	and	and	CCONJ
cjal-3183	637	49	action	action	NOUN
cjal-3183	637	50	taken	take	VERB
cjal-3183	637	51	by	by	ADP
cjal-3183	637	52	the	the	DET
cjal-3183	637	53	local	local	ADJ
cjal-3183	637	54	taxation	taxation	NOUN
cjal-3183	637	55	bureau	bureau	NOUN
cjal-3183	637	56	in	in	ADP
cjal-3183	637	57	the	the	DET
cjal-3183	637	58	baori	baori	NOUN
cjal-3183	637	59	case	case	NOUN
cjal-3183	637	60	.	.	PUNCT
cjal-3183	638	1	28	28	NUM
cjal-3183	638	2	baori	baori	NOUN
cjal-3183	638	3	,	,	PUNCT
cjal-3183	638	4	the	the	DET
cjal-3183	638	5	japanese	japanese	ADJ
cjal-3183	638	6	investor	investor	NOUN
cjal-3183	638	7	paid	pay	VERB
cjal-3183	638	8	taxes	taxis	NOUN
cjal-3183	638	9	on	on	ADP
cjal-3183	638	10	club	club	NOUN
cjal-3183	638	11	membership	membership	NOUN
cjal-3183	638	12	fees	fee	NOUN
cjal-3183	638	13	collected	collect	VERB
cjal-3183	638	14	in	in	ADP
cjal-3183	638	15	japan	japan	PROPN
cjal-3183	638	16	to	to	ADP
cjal-3183	638	17	the	the	DET
cjal-3183	638	18	japanese	japanese	ADJ
cjal-3183	638	19	government	government	NOUN
cjal-3183	638	20	.	.	PUNCT
cjal-3183	639	1	analysis	analysis	NOUN
cjal-3183	639	2	about	about	ADP
cjal-3183	639	3	baori	baori	PROPN
cjal-3183	639	4	,	,	PUNCT
cjal-3183	639	5	supra	supra	PROPN
cjal-3183	639	6	note	note	PROPN
cjal-3183	639	7	14	14	NUM
cjal-3183	639	8	,	,	PUNCT
cjal-3183	639	9	at	at	ADP
cjal-3183	639	10	7	7	NUM
cjal-3183	639	11	.	.	PUNCT
cjal-3183	639	12	while	while	SCONJ
cjal-3183	639	13	the	the	DET
cjal-3183	639	14	japanese	japanese	ADJ
cjal-3183	639	15	investor	investor	NOUN
cjal-3183	639	16	claimed	claim	VERB
cjal-3183	639	17	that	that	SCONJ
cjal-3183	639	18	its	its	PRON
cjal-3183	639	19	tax	tax	NOUN
cjal-3183	639	20	payment	payment	NOUN
cjal-3183	639	21	to	to	ADP
cjal-3183	639	22	the	the	DET
cjal-3183	639	23	japanese	japanese	ADJ
cjal-3183	639	24	government	government	NOUN
cjal-3183	639	25	should	should	AUX
cjal-3183	639	26	excuse	excuse	VERB
cjal-3183	639	27	its	its	PRON
cjal-3183	639	28	tax	tax	NOUN
cjal-3183	639	29	liability	liability	NOUN
cjal-3183	639	30	to	to	ADP
cjal-3183	639	31	the	the	DET
cjal-3183	639	32	chinese	chinese	ADJ
cjal-3183	639	33	government	government	NOUN
cjal-3183	639	34	,	,	PUNCT
cjal-3183	639	35	the	the	DET
cjal-3183	639	36	tax	tax	NOUN
cjal-3183	639	37	payment	payment	NOUN
cjal-3183	639	38	to	to	ADP
cjal-3183	639	39	its	its	PRON
cjal-3183	639	40	home	home	NOUN
cjal-3183	639	41	country	country	NOUN
cjal-3183	639	42	was	be	AUX
cjal-3183	639	43	an	an	DET
cjal-3183	639	44	aggravating	aggravating	ADJ
cjal-3183	639	45	factor	factor	NOUN
cjal-3183	639	46	in	in	ADP
cjal-3183	639	47	the	the	DET
cjal-3183	639	48	chinese	chinese	ADJ
cjal-3183	639	49	eyes	eye	NOUN
cjal-3183	639	50	.	.	PUNCT
cjal-3183	640	1	the	the	DET
cjal-3183	640	2	chinese	chinese	PROPN
cjal-3183	640	3	were	be	AUX
cjal-3183	640	4	willing	willing	ADJ
cjal-3183	640	5	to	to	PART
cjal-3183	640	6	let	let	VERB
cjal-3183	640	7	foreign	foreign	ADJ
cjal-3183	640	8	businesses	business	NOUN
cjal-3183	640	9	enjoy	enjoy	VERB
cjal-3183	640	10	tax	tax	NOUN
cjal-3183	640	11	benefits	benefit	NOUN
cjal-3183	640	12	,	,	PUNCT
cjal-3183	640	13	but	but	CCONJ
cjal-3183	640	14	not	not	PART
cjal-3183	640	15	foreign	foreign	ADJ
cjal-3183	640	16	governments	government	NOUN
cjal-3183	640	17	;	;	PUNCT
cjal-3183	640	18	when	when	SCONJ
cjal-3183	640	19	foreign	foreign	ADJ
cjal-3183	640	20	investors	investor	NOUN
cjal-3183	640	21	enjoyed	enjoy	VERB
cjal-3183	640	22	tax	tax	NOUN
cjal-3183	640	23	benefits	benefit	NOUN
cjal-3183	640	24	,	,	PUNCT
cjal-3183	640	25	a	a	DET
cjal-3183	640	26	reciprocation	reciprocation	NOUN
cjal-3183	640	27	duty	duty	NOUN
cjal-3183	640	28	would	would	AUX
cjal-3183	640	29	arise	arise	VERB
cjal-3183	640	30	,	,	PUNCT
cjal-3183	640	31	but	but	CCONJ
cjal-3183	640	32	when	when	SCONJ
cjal-3183	640	33	benefits	benefit	NOUN
cjal-3183	640	34	went	go	VERB
cjal-3183	640	35	to	to	ADP
cjal-3183	640	36	foreign	foreign	ADJ
cjal-3183	640	37	governments	government	NOUN
cjal-3183	640	38	,	,	PUNCT
cjal-3183	640	39	there	there	PRON
cjal-3183	640	40	would	would	AUX
cjal-3183	640	41	be	be	AUX
cjal-3183	640	42	a	a	DET
cjal-3183	640	43	net	net	ADJ
cjal-3183	640	44	loss	loss	NOUN
cjal-3183	640	45	to	to	ADP
cjal-3183	640	46	the	the	DET
cjal-3183	640	47	chinese	chinese	PROPN
cjal-3183	640	48	.	.	PUNCT
cjal-3183	641	1	see	see	VERB
cjal-3183	641	2	jiang	jiang	PROPN
cjal-3183	641	3	,	,	PUNCT
cjal-3183	641	4	supra	supra	PROPN
cjal-3183	641	5	note	note	PROPN
cjal-3183	641	6	40	40	NUM
cjal-3183	641	7	,	,	PUNCT
cjal-3183	641	8	at	at	ADP
cjal-3183	641	9	643	643	NUM
cjal-3183	641	10	-	-	SYM
cjal-3183	641	11	44	44	NUM
cjal-3183	641	12	.	.	PUNCT
cjal-3183	641	13	125	125	NUM
cjal-3183	641	14	.	.	PUNCT
cjal-3183	642	1	i	i	PRON
cjal-3183	642	2	d.	d.	PROPN
cjal-3183	642	3	,	,	PUNCT
cjal-3183	642	4	at	at	ADP
cjal-3183	642	5	594	594	NUM
cjal-3183	642	6	-	-	SYM
cjal-3183	642	7	95	95	NUM
cjal-3183	642	8	n.224	n.224	NOUN
cjal-3183	642	9	.	.	PROPN
cjal-3183	642	10	126	126	NUM
cjal-3183	642	11	.	.	PUNCT
cjal-3183	643	1	the	the	DET
cjal-3183	643	2	previous	previous	ADJ
cjal-3183	643	3	central	central	ADJ
cjal-3183	643	4	-	-	PUNCT
cjal-3183	643	5	local	local	ADJ
cjal-3183	643	6	fiscal	fiscal	ADJ
cjal-3183	643	7	relationship	relationship	NOUN
cjal-3183	643	8	encouraged	encourage	VERB
cjal-3183	643	9	local	local	ADJ
cjal-3183	643	10	officials	official	NOUN
cjal-3183	643	11	to	to	PART
cjal-3183	643	12	grant	grant	VERB
cjal-3183	643	13	tax	tax	NOUN
cjal-3183	643	14	benefits	benefit	NOUN
cjal-3183	643	15	or	or	CCONJ
cjal-3183	643	16	device	device	NOUN
cjal-3183	643	17	loopholes	loophole	NOUN
cjal-3183	643	18	to	to	PART
cjal-3183	643	19	protect	protect	VERB
cjal-3183	643	20	local	local	ADJ
cjal-3183	643	21	business	business	NOUN
cjal-3183	643	22	interests	interest	NOUN
cjal-3183	643	23	.	.	PUNCT
cjal-3183	644	1	for	for	ADP
cjal-3183	644	2	a	a	DET
cjal-3183	644	3	short	short	ADJ
cjal-3183	644	4	discussion	discussion	NOUN
cjal-3183	644	5	of	of	ADP
cjal-3183	644	6	the	the	DET
cjal-3183	644	7	previous	previous	ADJ
cjal-3183	644	8	fiscal	fiscal	ADJ
cjal-3183	644	9	arrangement	arrangement	NOUN
cjal-3183	644	10	.	.	PUNCT
cjal-3183	645	1	i	i	PRON
cjal-3183	645	2	d.	d.	PROPN
cjal-3183	645	3	,	,	PUNCT
cjal-3183	645	4	at	at	ADP
cjal-3183	645	5	651	651	NUM
cjal-3183	645	6	.	.	PUNCT
cjal-3183	646	1	127	127	NUM
cjal-3183	646	2	.	.	PUNCT
cjal-3183	647	1	business	business	NOUN
cjal-3183	647	2	tax	tax	NOUN
cjal-3183	647	3	and	and	CCONJ
cjal-3183	647	4	income	income	NOUN
cjal-3183	647	5	taxes	taxis	NOUN
cjal-3183	647	6	have	have	AUX
cjal-3183	647	7	been	be	AUX
cjal-3183	647	8	identified	identify	VERB
cjal-3183	647	9	as	as	ADP
cjal-3183	647	10	the	the	DET
cjal-3183	647	11	number	number	NOUN
cjal-3183	647	12	one	one	NUM
cjal-3183	647	13	and	and	CCONJ
cjal-3183	647	14	number	number	NOUN
cjal-3183	647	15	two	two	NUM
cjal-3183	647	16	tax	tax	NOUN
cjal-3183	647	17	revenue	revenue	NOUN
cjal-3183	647	18	sources	source	NOUN
cjal-3183	647	19	for	for	ADP
cjal-3183	647	20	shenzhen	shenzhen	PROPN
cjal-3183	647	21	municipality	municipality	PROPN
cjal-3183	647	22	.	.	PUNCT
cjal-3183	648	1	liang	liang	PROPN
cjal-3183	648	2	youping	youping	PROPN
cjal-3183	648	3	&	&	CCONJ
cjal-3183	648	4	zhang	zhang	PROPN
cjal-3183	648	5	yungui	yungui	PROPN
cjal-3183	648	6	,	,	PUNCT
cjal-3183	648	7	shenzhen	shenzhen	PROPN
cjal-3183	648	8	tequ	tequ	PROPN
cjal-3183	648	9	difangshui	difangshui	VERB
cjal-3183	648	10	tixi	tixi	PROPN
cjal-3183	648	11	de	de	X
cjal-3183	648	12	jiben	jiben	PROPN
cjal-3183	648	13	kuangfia	kuangfia	VERB
cjal-3183	649	1	[	[	X
cjal-3183	649	2	the	the	DET
cjal-3183	649	3	basic	basic	ADJ
cjal-3183	649	4	framework	framework	NOUN
cjal-3183	649	5	of	of	ADP
cjal-3183	649	6	shenzhen	shenzhen	PROPN
cjal-3183	649	7	local	local	ADJ
cjal-3183	649	8	taxation	taxation	NOUN
cjal-3183	649	9	system	system	NOUN
cjal-3183	649	10	]	]	PUNCT
cjal-3183	649	11	,	,	PUNCT
cjal-3183	650	1	shewai	shewai	NOUN
cjal-3183	650	2	shuishou	shuishou	NOUN
cjal-3183	651	1	[	[	X
cjal-3183	651	2	international	international	ADJ
cjal-3183	651	3	taxation	taxation	NOUN
cjal-3183	651	4	in	in	ADP
cjal-3183	651	5	china	china	PROPN
cjal-3183	651	6	]	]	X
cjal-3183	651	7	,	,	PUNCT
cjal-3183	651	8	1995	1995	NUM
cjal-3183	651	9	no	no	NOUN
cjal-3183	651	10	.	.	NOUN
cjal-3183	651	11	9	9	NUM
cjal-3183	651	12	,	,	PUNCT
cjal-3183	651	13	at	at	ADP
cjal-3183	651	14	46	46	NUM
cjal-3183	651	15	,	,	PUNCT
cjal-3183	651	16	47	47	NUM
cjal-3183	651	17	.	.	PUNCT
cjal-3183	651	18	128	128	NUM
cjal-3183	651	19	.	.	PUNCT
cjal-3183	651	20	municipal	municipal	ADJ
cjal-3183	651	21	government	government	NOUN
cjal-3183	651	22	expresses	express	VERB
cjal-3183	651	23	its	its	PRON
cjal-3183	651	24	support	support	NOUN
cjal-3183	651	25	,	,	PUNCT
cjal-3183	651	26	supra	supra	PROPN
cjal-3183	651	27	note	note	NOUN
cjal-3183	651	28	90	90	NUM
cjal-3183	651	29	(	(	PUNCT
cjal-3183	651	30	shenzhen	shenzhen	PROPN
cjal-3183	651	31	deputy	deputy	PROPN
cjal-3183	651	32	mayor	mayor	NOUN
cjal-3183	651	33	expressed	express	VERB
cjal-3183	651	34	strong	strong	ADJ
cjal-3183	651	35	support	support	NOUN
cjal-3183	651	36	for	for	ADP
cjal-3183	651	37	tax	tax	NOUN
cjal-3183	651	38	investigation	investigation	NOUN
cjal-3183	651	39	and	and	CCONJ
cjal-3183	651	40	action	action	NOUN
cjal-3183	651	41	in	in	ADP
cjal-3183	651	42	baori	baori	NOUN
cjal-3183	651	43	)	)	PUNCT
cjal-3183	651	44	.	.	PUNCT
cjal-3183	652	1	see	see	VERB
cjal-3183	652	2	also	also	ADV
cjal-3183	652	3	si	si	PROPN
cjal-3183	652	4	hai	hai	PROPN
cjal-3183	652	5	,	,	PUNCT
cjal-3183	652	6	supra	supra	PROPN
cjal-3183	652	7	note	note	PROPN
cjal-3183	652	8	14	14	NUM
cjal-3183	652	9	;	;	PUNCT
cjal-3183	652	10	1997	1997	NUM
cjal-3183	652	11	interview	interview	NOUN
cjal-3183	652	12	,	,	PUNCT
cjal-3183	652	13	supra	supra	PROPN
cjal-3183	652	14	note	note	PROPN
cjal-3183	652	15	14	14	NUM
cjal-3183	652	16	,	,	PUNCT
cjal-3183	652	17	at	at	ADP
cjal-3183	652	18	7	7	NUM
cjal-3183	652	19	.	.	PUNCT
cjal-3183	653	1	[	[	X
cjal-3183	653	2	12:2	12:2	NUM
cjal-3183	653	3	theadministrative	theadministrative	ADJ
cjal-3183	653	4	use	use	NOUN
cjal-3183	653	5	of	of	ADP
cjal-3183	653	6	laj'in	laj'in	PROPN
cjal-3183	653	7	china	china	PROPN
cjal-3183	653	8	iv	iv	X
cjal-3183	653	9	.	.	PUNCT
cjal-3183	653	10	authorization	authorization	NOUN
cjal-3183	653	11	and	and	CCONJ
cjal-3183	653	12	approval	approval	NOUN
cjal-3183	653	13	:	:	PUNCT
cjal-3183	653	14	use	use	NOUN
cjal-3183	653	15	of	of	ADP
cjal-3183	653	16	law	law	NOUN
cjal-3183	653	17	among	among	ADP
cjal-3183	653	18	officials	official	NOUN
cjal-3183	653	19	a.	a.	NOUN
cjal-3183	653	20	identity	identity	NOUN
cjal-3183	653	21	between	between	ADP
cjal-3183	653	22	law	law	NOUN
cjal-3183	653	23	and	and	CCONJ
cjal-3183	653	24	administrative	administrative	ADJ
cjal-3183	653	25	commands	command	NOUN
cjal-3183	653	26	the	the	DET
cjal-3183	653	27	chinese	chinese	ADJ
cjal-3183	653	28	officials	official	NOUN
cjal-3183	653	29	did	do	AUX
cjal-3183	653	30	not	not	PART
cjal-3183	653	31	dwell	dwell	VERB
cjal-3183	653	32	on	on	ADP
cjal-3183	653	33	policy	policy	NOUN
cjal-3183	653	34	changes	change	NOUN
cjal-3183	653	35	and	and	CCONJ
cjal-3183	653	36	revenue	revenue	NOUN
cjal-3183	653	37	needs'29	needs'29	NOUN
cjal-3183	653	38	to	to	PART
cjal-3183	653	39	explain	explain	VERB
cjal-3183	653	40	the	the	DET
cjal-3183	653	41	baori	baori	NOUN
cjal-3183	653	42	case	case	NOUN
cjal-3183	653	43	.	.	PUNCT
cjal-3183	654	1	they	they	PRON
cjal-3183	654	2	stressed	stress	VERB
cjal-3183	654	3	"	"	PUNCT
cjal-3183	654	4	administering	administer	VERB
cjal-3183	654	5	tax	tax	NOUN
cjal-3183	654	6	according	accord	VERB
cjal-3183	654	7	to	to	ADP
cjal-3183	654	8	law	law	NOUN
cjal-3183	654	9	"	"	PUNCT
cjal-3183	654	10	.	.	PUNCT
cjal-3183	655	1	for	for	ADP
cjal-3183	655	2	the	the	DET
cjal-3183	655	3	officials	official	NOUN
cjal-3183	655	4	,	,	PUNCT
cjal-3183	655	5	law	law	NOUN
cjal-3183	655	6	is	be	AUX
cjal-3183	655	7	a	a	DET
cjal-3183	655	8	tool	tool	NOUN
cjal-3183	655	9	of	of	ADP
cjal-3183	655	10	government	government	NOUN
cjal-3183	655	11	administration	administration	NOUN
cjal-3183	655	12	.	.	PUNCT
cjal-3183	655	13	'a	'a	PART
cjal-3183	655	14	the	the	DET
cjal-3183	655	15	concept	concept	NOUN
cjal-3183	655	16	of	of	ADP
cjal-3183	655	17	law	law	NOUN
cjal-3183	655	18	is	be	AUX
cjal-3183	655	19	first	first	ADJ
cjal-3183	655	20	and	and	CCONJ
cjal-3183	655	21	foremost	foremost	ADV
cjal-3183	655	22	related	relate	VERB
cjal-3183	655	23	to	to	ADP
cjal-3183	655	24	the	the	DET
cjal-3183	655	25	practice	practice	NOUN
cjal-3183	655	26	of	of	ADP
cjal-3183	655	27	administrative	administrative	ADJ
cjal-3183	655	28	commands,'3	commands,'3	ADJ
cjal-3183	655	29	'	'	PUNCT
cjal-3183	655	30	disobedience	disobedience	NOUN
cjal-3183	655	31	of	of	ADP
cjal-3183	655	32	which	which	PRON
cjal-3183	655	33	is	be	AUX
cjal-3183	655	34	punishable	punishable	ADJ
cjal-3183	655	35	.	.	PUNCT
cjal-3183	656	1	'32	'32	NUM
cjal-3183	656	2	in	in	ADP
cjal-3183	656	3	the	the	DET
cjal-3183	656	4	chinese	chinese	ADJ
cjal-3183	656	5	tradition	tradition	NOUN
cjal-3183	656	6	,	,	PUNCT
cjal-3183	656	7	the	the	DET
cjal-3183	656	8	words	word	NOUN
cjal-3183	656	9	of	of	ADP
cjal-3183	656	10	the	the	DET
cjal-3183	656	11	emperor	emperor	NOUN
cjal-3183	656	12	were	be	AUX
cjal-3183	656	13	taken	take	VERB
cjal-3183	656	14	to	to	PART
cjal-3183	656	15	be	be	AUX
cjal-3183	656	16	commands	command	NOUN
cjal-3183	656	17	and	and	CCONJ
cjal-3183	656	18	therefore	therefore	ADV
cjal-3183	656	19	law	law	NOUN
cjal-3183	656	20	for	for	ADP
cjal-3183	656	21	the	the	DET
cjal-3183	656	22	cabinet	cabinet	NOUN
cjal-3183	656	23	ministers	minister	NOUN
cjal-3183	656	24	,	,	PUNCT
cjal-3183	656	25	low	low	ADJ
cjal-3183	656	26	officials	official	NOUN
cjal-3183	656	27	and	and	CCONJ
cjal-3183	656	28	the	the	DET
cjal-3183	656	29	entire	entire	ADJ
cjal-3183	656	30	populace	populace	NOUN
cjal-3183	656	31	.	.	PUNCT
cjal-3183	657	1	3	3	NUM
cjal-3183	657	2	3	3	NUM
cjal-3183	657	3	senior	senior	ADJ
cjal-3183	657	4	officials	official	NOUN
cjal-3183	657	5	in	in	ADP
cjal-3183	657	6	a	a	DET
cjal-3183	657	7	government	government	NOUN
cjal-3183	657	8	ministry	ministry	NOUN
cjal-3183	657	9	could	could	AUX
cjal-3183	657	10	also	also	ADV
cjal-3183	657	11	issue	issue	VERB
cjal-3183	657	12	commands	command	NOUN
cjal-3183	657	13	and	and	CCONJ
cjal-3183	657	14	therefore	therefore	ADV
cjal-3183	657	15	pronounce	pronounce	VERB
cjal-3183	657	16	law	law	NOUN
cjal-3183	657	17	to	to	ADP
cjal-3183	657	18	their	their	PRON
cjal-3183	657	19	129	129	NUM
cjal-3183	657	20	.	.	PUNCT
cjal-3183	658	1	the	the	DET
cjal-3183	658	2	chinese	chinese	ADJ
cjal-3183	658	3	officials	official	NOUN
cjal-3183	658	4	did	do	AUX
cjal-3183	658	5	refer	refer	VERB
cjal-3183	658	6	to	to	ADP
cjal-3183	658	7	the	the	DET
cjal-3183	658	8	revenue	revenue	NOUN
cjal-3183	658	9	needs	need	NOUN
cjal-3183	658	10	as	as	ADP
cjal-3183	658	11	part	part	NOUN
cjal-3183	658	12	of	of	ADP
cjal-3183	658	13	their	their	PRON
cjal-3183	658	14	public	public	ADJ
cjal-3183	658	15	explanation	explanation	NOUN
cjal-3183	658	16	for	for	ADP
cjal-3183	658	17	the	the	DET
cjal-3183	658	18	case	case	NOUN
cjal-3183	658	19	.	.	PUNCT
cjal-3183	659	1	see	see	VERB
cjal-3183	659	2	infra	infra	NOUN
cjal-3183	659	3	notes	note	VERB
cjal-3183	659	4	256	256	NUM
cjal-3183	659	5	-	-	SYM
cjal-3183	659	6	258	258	NUM
cjal-3183	659	7	and	and	CCONJ
cjal-3183	659	8	accompanying	accompany	VERB
cjal-3183	659	9	text	text	NOUN
cjal-3183	659	10	.	.	PUNCT
cjal-3183	660	1	130	130	NUM
cjal-3183	660	2	.	.	PUNCT
cjal-3183	661	1	see	see	VERB
cjal-3183	661	2	,	,	PUNCT
cjal-3183	661	3	e.g.	e.g.	ADV
cjal-3183	661	4	,	,	PUNCT
cjal-3183	661	5	stanley	stanley	PROPN
cjal-3183	661	6	lubman	lubman	NOUN
cjal-3183	661	7	,	,	PUNCT
cjal-3183	661	8	methodological	methodological	ADJ
cjal-3183	661	9	problems	problem	NOUN
cjal-3183	661	10	in	in	ADP
cjal-3183	661	11	studying	study	VERB
cjal-3183	661	12	chinese	chinese	ADJ
cjal-3183	661	13	communist	communist	ADJ
cjal-3183	661	14	"	"	PUNCT
cjal-3183	661	15	civil	civil	ADJ
cjal-3183	661	16	law	law	NOUN
cjal-3183	661	17	"	"	PUNCT
cjal-3183	661	18	,	,	PUNCT
cjal-3183	661	19	in	in	ADP
cjal-3183	661	20	contemporary	contemporary	ADJ
cjal-3183	661	21	chineselaw	chineselaw	NOUN
cjal-3183	661	22	:	:	PUNCT
cjal-3183	661	23	research	research	NOUN
cjal-3183	661	24	proble1.sand	proble1.sand	PROPN
cjal-3183	661	25	perspectives230,243	perspectives230,243	NOUN
cjal-3183	661	26	-	-	PUNCT
cjal-3183	661	27	55	55	NUM
cjal-3183	661	28	(	(	PUNCT
cjal-3183	661	29	jerome	jerome	PROPN
cjal-3183	661	30	alan	alan	PROPN
cjal-3183	661	31	cohen	cohen	PROPN
cjal-3183	661	32	,	,	PUNCT
cjal-3183	661	33	ed	ed	NOUN
cjal-3183	661	34	.	.	PROPN
cjal-3183	661	35	,	,	PUNCT
cjal-3183	661	36	1970	1970	NUM
cjal-3183	661	37	)	)	PUNCT
cjal-3183	661	38	(	(	PUNCT
cjal-3183	661	39	discussing	discuss	VERB
cjal-3183	661	40	law	law	NOUN
cjal-3183	661	41	as	as	ADP
cjal-3183	661	42	administration	administration	NOUN
cjal-3183	661	43	in	in	ADP
cjal-3183	661	44	china	china	PROPN
cjal-3183	661	45	)	)	PUNCT
cjal-3183	661	46	.	.	PUNCT
cjal-3183	662	1	131	131	X
cjal-3183	662	2	.	.	PUNCT
cjal-3183	663	1	in	in	ADP
cjal-3183	663	2	china	china	PROPN
cjal-3183	663	3	,	,	PUNCT
cjal-3183	663	4	traditionally	traditionally	ADV
cjal-3183	663	5	,	,	PUNCT
cjal-3183	663	6	"	"	PUNCT
cjal-3183	663	7	[	[	X
cjal-3183	663	8	t]he	t]he	X
cjal-3183	663	9	subject	subject	NOUN
cjal-3183	663	10	of	of	ADP
cjal-3183	663	11	law	law	NOUN
cjal-3183	663	12	is	be	AUX
cjal-3183	663	13	the	the	DET
cjal-3183	663	14	emperor	emperor	NOUN
cjal-3183	663	15	who	who	PRON
cjal-3183	663	16	looks	look	VERB
cjal-3183	663	17	at	at	ADP
cjal-3183	663	18	the	the	DET
cjal-3183	663	19	universe	universe	NOUN
cjal-3183	663	20	of	of	ADP
cjal-3183	663	21	china	china	PROPN
cjal-3183	663	22	from	from	ADP
cjal-3183	663	23	the	the	DET
cjal-3183	663	24	center	center	NOUN
cjal-3183	663	25	and	and	CCONJ
cjal-3183	663	26	perceives	perceive	VERB
cjal-3183	663	27	humans	human	NOUN
cjal-3183	663	28	and	and	CCONJ
cjal-3183	663	29	their	their	PRON
cjal-3183	663	30	relations	relation	NOUN
cjal-3183	663	31	as	as	SCONJ
cjal-3183	663	32	they	they	PRON
cjal-3183	663	33	relate	relate	VERB
cjal-3183	663	34	to	to	ADP
cjal-3183	663	35	him	he	PRON
cjal-3183	663	36	"	"	PUNCT
cjal-3183	663	37	.	.	PUNCT
cjal-3183	664	1	william	william	PROPN
cjal-3183	664	2	c.	c.	PROPN
cjal-3183	664	3	jones	jones	PROPN
cjal-3183	664	4	,	,	PUNCT
cjal-3183	664	5	an	an	DET
cjal-3183	664	6	approach	approach	NOUN
cjal-3183	664	7	to	to	ADP
cjal-3183	664	8	chinese	chinese	ADJ
cjal-3183	664	9	law	law	NOUN
cjal-3183	664	10	,	,	PUNCT
cjal-3183	664	11	4	4	NUM
cjal-3183	664	12	rev	rev	X
cjal-3183	664	13	.	.	PUNCT
cjal-3183	664	14	socialist	socialist	ADJ
cjal-3183	664	15	l	l	PROPN
cjal-3183	664	16	3,4	3,4	NUM
cjal-3183	664	17	(	(	PUNCT
cjal-3183	664	18	1978	1978	NUM
cjal-3183	664	19	)	)	PUNCT
cjal-3183	664	20	.	.	PUNCT
cjal-3183	665	1	law	law	NOUN
cjal-3183	665	2	is	be	AUX
cjal-3183	665	3	therefore	therefore	ADV
cjal-3183	665	4	"	"	PUNCT
cjal-3183	665	5	mostly	mostly	ADV
cjal-3183	665	6	concerned	concern	VERB
cjal-3183	665	7	with	with	ADP
cjal-3183	665	8	the	the	DET
cjal-3183	665	9	actions	action	NOUN
cjal-3183	665	10	of	of	ADP
cjal-3183	665	11	officials	official	NOUN
cjal-3183	665	12	in	in	ADP
cjal-3183	665	13	carrying	carry	VERB
cjal-3183	665	14	out	out	ADP
cjal-3183	665	15	their	their	PRON
cjal-3183	665	16	public	public	ADJ
cjal-3183	665	17	functions	function	NOUN
cjal-3183	665	18	"	"	PUNCT
cjal-3183	665	19	,	,	PUNCT
cjal-3183	665	20	i	i	PROPN
cjal-3183	665	21	d.	d.	PROPN
cjal-3183	665	22	,	,	PUNCT
cjal-3183	665	23	at	at	ADP
cjal-3183	665	24	4	4	NUM
cjal-3183	665	25	.	.	PUNCT
cjal-3183	666	1	as	as	SCONJ
cjal-3183	666	2	law	law	NOUN
cjal-3183	666	3	is	be	AUX
cjal-3183	666	4	"	"	PUNCT
cjal-3183	666	5	about	about	ADP
cjal-3183	666	6	how	how	SCONJ
cjal-3183	666	7	government	government	NOUN
cjal-3183	666	8	functions	function	NOUN
cjal-3183	666	9	"	"	PUNCT
cjal-3183	666	10	,	,	PUNCT
cjal-3183	666	11	i	i	PROPN
cjal-3183	666	12	d.	d.	PROPN
cjal-3183	666	13	,	,	PUNCT
cjal-3183	666	14	at	at	ADP
cjal-3183	666	15	5	5	NUM
cjal-3183	666	16	,	,	PUNCT
cjal-3183	666	17	it	it	PRON
cjal-3183	666	18	identifies	identify	VERB
cjal-3183	666	19	with	with	ADP
cjal-3183	666	20	"	"	PUNCT
cjal-3183	666	21	an	an	DET
cjal-3183	666	22	order	order	NOUN
cjal-3183	666	23	of	of	ADP
cjal-3183	666	24	command	command	NOUN
cjal-3183	666	25	from	from	ADP
cjal-3183	666	26	the	the	DET
cjal-3183	666	27	emperor	emperor	NOUN
cjal-3183	666	28	to	to	ADP
cjal-3183	666	29	his	his	PRON
cjal-3183	666	30	governmentbureaucracy	governmentbureaucracy	NOUN
cjal-3183	666	31	"	"	PUNCT
cjal-3183	666	32	.	.	PUNCT
cjal-3183	667	1	david	david	PROPN
cjal-3183	667	2	f.	f.	PROPN
cjal-3183	667	3	forte	forte	PROPN
cjal-3183	667	4	,	,	PUNCT
cjal-3183	667	5	western	western	ADJ
cjal-3183	667	6	lawand	lawand	NOUN
cjal-3183	667	7	communistdictatorship	communistdictatorship	NOUN
cjal-3183	667	8	,	,	PUNCT
cjal-3183	667	9	32emioryl.j	32emioryl.j	NUM
cjal-3183	667	10	.	.	PUNCT
cjal-3183	668	1	135,158(1983	135,158(1983	NUM
cjal-3183	668	2	)	)	PUNCT
cjal-3183	668	3	.	.	PUNCT
cjal-3183	669	1	see	see	VERB
cjal-3183	669	2	also	also	ADV
cjal-3183	669	3	richard	richard	PROPN
cjal-3183	669	4	baum	baum	PROPN
cjal-3183	669	5	,	,	PUNCT
cjal-3183	669	6	modernisation	modernisation	NOUN
cjal-3183	669	7	and	and	CCONJ
cjal-3183	669	8	legalreform	legalreform	NOUN
cjal-3183	669	9	in	in	ADP
cjal-3183	669	10	postmao	postmao	PROPN
cjal-3183	669	11	china	china	PROPN
cjal-3183	669	12	:	:	PUNCT
cjal-3183	669	13	the	the	DET
cjal-3183	669	14	rebirth	rebirth	NOUN
cjal-3183	669	15	of	of	ADP
cjal-3183	669	16	socialist	socialist	ADJ
cjal-3183	669	17	legality	legality	NOUN
cjal-3183	669	18	,	,	PUNCT
cjal-3183	669	19	19	19	NUM
cjal-3183	669	20	stud	stud	NOUN
cjal-3183	669	21	.	.	PUNCT
cjal-3183	670	1	comp	comp	NOUN
cjal-3183	670	2	.	.	PUNCT
cjal-3183	671	1	comunism	comunism	NOUN
cjal-3183	671	2	.	.	PUNCT
cjal-3183	672	1	,	,	PUNCT
cjal-3183	672	2	69	69	NUM
cjal-3183	672	3	(	(	PUNCT
cjal-3183	672	4	1986	1986	NUM
cjal-3183	672	5	)	)	PUNCT
cjal-3183	672	6	(	(	PUNCT
cjal-3183	672	7	borrowing	borrow	VERB
cjal-3183	672	8	from	from	ADP
cjal-3183	672	9	roberto	roberto	PROPN
cjal-3183	672	10	unger	unger	PROPN
cjal-3183	672	11	's	's	PART
cjal-3183	672	12	terminology	terminology	NOUN
cjal-3183	672	13	,	,	PUNCT
cjal-3183	672	14	characterizing	characterize	VERB
cjal-3183	672	15	chinese	chinese	ADJ
cjal-3183	672	16	legal	legal	ADJ
cjal-3183	672	17	system	system	NOUN
cjal-3183	672	18	as"bureaucratic	as"bureaucratic	ADJ
cjal-3183	672	19	law	law	NOUN
cjal-3183	672	20	"	"	PUNCT
cjal-3183	672	21	)	)	PUNCT
cjal-3183	672	22	.	.	PUNCT
cjal-3183	673	1	this	this	PRON
cjal-3183	673	2	is	be	AUX
cjal-3183	673	3	not	not	PART
cjal-3183	673	4	,	,	PUNCT
cjal-3183	673	5	of	of	ADP
cjal-3183	673	6	course	course	NOUN
cjal-3183	673	7	,	,	PUNCT
cjal-3183	673	8	to	to	PART
cjal-3183	673	9	deny	deny	VERB
cjal-3183	673	10	the	the	DET
cjal-3183	673	11	important	important	ADJ
cjal-3183	673	12	role	role	NOUN
cjal-3183	673	13	of	of	ADP
cjal-3183	673	14	non	non	ADJ
cjal-3183	673	15	-	-	ADJ
cjal-3183	673	16	official	official	ADJ
cjal-3183	673	17	or	or	CCONJ
cjal-3183	673	18	customary	customary	ADJ
cjal-3183	673	19	law	law	NOUN
cjal-3183	673	20	in	in	ADP
cjal-3183	673	21	traditional	traditional	ADJ
cjal-3183	673	22	china	china	PROPN
cjal-3183	673	23	.	.	PUNCT
cjal-3183	674	1	see	see	VERB
cjal-3183	674	2	jonathan	jonathan	PROPN
cjal-3183	674	3	ocko	ocko	PROPN
cjal-3183	674	4	,	,	PUNCT
cjal-3183	674	5	book	book	NOUN
cjal-3183	674	6	review	review	NOUN
cjal-3183	674	7	:	:	PUNCT
cjal-3183	674	8	a	a	DET
cjal-3183	674	9	review	review	NOUN
cjal-3183	674	10	of	of	ADP
cjal-3183	674	11	geoffrey	geoffrey	PROPN
cjal-3183	674	12	maccormack	maccormack	PROPN
cjal-3183	674	13	.	.	PUNCT
cjal-3183	675	1	the	the	DET
cjal-3183	675	2	spirit	spirit	NOUN
cjal-3183	675	3	of	of	ADP
cjal-3183	675	4	traditional	traditional	ADJ
cjal-3183	675	5	chinese	chinese	ADJ
cjal-3183	675	6	law	law	NOUN
cjal-3183	675	7	,	,	PUNCT
cjal-3183	675	8	42	42	NUM
cjal-3183	675	9	mcgill	mcgill	PROPN
cjal-3183	675	10	l.	l.	PROPN
cjal-3183	675	11	j.	j.	PROPN
cjal-3183	675	12	733	733	NUM
cjal-3183	675	13	,	,	PUNCT
cjal-3183	675	14	735	735	NUM
cjal-3183	675	15	-	-	SYM
cjal-3183	675	16	36	36	NUM
cjal-3183	675	17	(	(	PUNCT
cjal-3183	675	18	noting	note	VERB
cjal-3183	675	19	the	the	DET
cjal-3183	675	20	recent	recent	ADJ
cjal-3183	675	21	debate	debate	NOUN
cjal-3183	675	22	on	on	ADP
cjal-3183	675	23	how	how	SCONJ
cjal-3183	675	24	much	much	ADJ
cjal-3183	675	25	marriage	marriage	NOUN
cjal-3183	675	26	,	,	PUNCT
cjal-3183	675	27	property	property	NOUN
cjal-3183	675	28	,	,	PUNCT
cjal-3183	675	29	debts	debt	NOUN
cjal-3183	675	30	and	and	CCONJ
cjal-3183	675	31	contract	contract	NOUN
cjal-3183	675	32	were	be	AUX
cjal-3183	675	33	regulated	regulate	VERB
cjal-3183	675	34	by	by	ADP
cjal-3183	675	35	unofficial	unofficial	ADJ
cjal-3183	675	36	law	law	NOUN
cjal-3183	675	37	or	or	CCONJ
cjal-3183	675	38	customary	customary	ADJ
cjal-3183	675	39	practice	practice	NOUN
cjal-3183	675	40	in	in	ADP
cjal-3183	675	41	traditional	traditional	ADJ
cjal-3183	675	42	china	china	PROPN
cjal-3183	675	43	)	)	PUNCT
cjal-3183	675	44	.	.	PUNCT
cjal-3183	676	1	to	to	ADP
cjal-3183	676	2	the	the	DET
cjal-3183	676	3	extent	extent	NOUN
cjal-3183	676	4	that	that	SCONJ
cjal-3183	676	5	official	official	ADJ
cjal-3183	676	6	law	law	NOUN
cjal-3183	676	7	is	be	AUX
cjal-3183	676	8	concerned	concern	VERB
cjal-3183	676	9	,	,	PUNCT
cjal-3183	676	10	however	however	ADV
cjal-3183	676	11	,	,	PUNCT
cjal-3183	676	12	the	the	DET
cjal-3183	676	13	flavorofadministrative	flavorofadministrative	ADJ
cjal-3183	676	14	command	command	NOUN
cjal-3183	676	15	remains	remain	VERB
cjal-3183	676	16	strong	strong	ADJ
cjal-3183	676	17	.	.	PUNCT
cjal-3183	677	1	132	132	NUM
cjal-3183	677	2	.	.	PUNCT
cjal-3183	677	3	punishment	punishment	NOUN
cjal-3183	677	4	can	can	AUX
cjal-3183	677	5	be	be	AUX
cjal-3183	677	6	"	"	PUNCT
cjal-3183	677	7	administrative	administrative	ADJ
cjal-3183	677	8	"	"	PUNCT
cjal-3183	677	9	,	,	PUNCT
cjal-3183	677	10	"	"	PUNCT
cjal-3183	677	11	discipline	discipline	NOUN
cjal-3183	677	12	"	"	PUNCT
cjal-3183	677	13	or	or	CCONJ
cjal-3183	677	14	"	"	PUNCT
cjal-3183	677	15	law	law	NOUN
cjal-3183	677	16	"	"	PUNCT
cjal-3183	677	17	.	.	PUNCT
cjal-3183	678	1	for	for	ADP
cjal-3183	678	2	a	a	DET
cjal-3183	678	3	discussion	discussion	NOUN
cjal-3183	678	4	of	of	ADP
cjal-3183	678	5	those	those	DET
cjal-3183	678	6	ambiguous	ambiguous	ADJ
cjal-3183	678	7	terms	term	NOUN
cjal-3183	678	8	,	,	PUNCT
cjal-3183	678	9	see	see	VERB
cjal-3183	678	10	note	note	NOUN
cjal-3183	678	11	,	,	PUNCT
cjal-3183	678	12	supra	supra	PROPN
cjal-3183	678	13	note	note	NOUN
cjal-3183	678	14	137	137	NUM
cjal-3183	678	15	.	.	PUNCT
cjal-3183	679	1	in	in	ADP
cjal-3183	679	2	chinese	chinese	ADJ
cjal-3183	679	3	official	official	ADJ
cjal-3183	679	4	vocabulary	vocabulary	NOUN
cjal-3183	679	5	,	,	PUNCT
cjal-3183	679	6	the	the	DET
cjal-3183	679	7	wordfa	wordfa	NOUN
cjal-3183	679	8	or"law	or"law	NOUN
cjal-3183	679	9	"	"	PUNCT
cjal-3183	679	10	is	be	AUX
cjal-3183	679	11	broad	broad	ADJ
cjal-3183	679	12	enough	enough	ADV
cjal-3183	679	13	to	to	PART
cjal-3183	679	14	include	include	VERB
cjal-3183	679	15	commands	command	NOUN
cjal-3183	679	16	,	,	PUNCT
cjal-3183	679	17	orders	order	NOUN
cjal-3183	679	18	,	,	PUNCT
cjal-3183	679	19	and	and	CCONJ
cjal-3183	679	20	directives	directive	NOUN
cjal-3183	679	21	from	from	ADP
cjal-3183	679	22	one	one	PRON
cjal-3183	679	23	's	's	PART
cjal-3183	679	24	superior	superior	ADJ
cjal-3183	679	25	,	,	PUNCT
cjal-3183	679	26	for	for	ADP
cjal-3183	679	27	instance	instance	NOUN
cjal-3183	679	28	,	,	PUNCT
cjal-3183	679	29	deng	deng	PROPN
cjal-3183	679	30	xiaoping	xiaoping	PROPN
cjal-3183	679	31	himself	himself	PRON
cjal-3183	679	32	called	call	VERB
cjal-3183	679	33	a	a	DET
cjal-3183	679	34	party	party	NOUN
cjal-3183	679	35	internal	internal	ADJ
cjal-3183	679	36	rule	rule	NOUN
cjal-3183	679	37	requiring	require	VERB
cjal-3183	679	38	officials	official	NOUN
cjal-3183	679	39	to	to	PART
cjal-3183	679	40	pay	pay	VERB
cjal-3183	679	41	for	for	ADP
cjal-3183	679	42	watching	watch	VERB
cjal-3183	679	43	movies	movie	NOUN
cjal-3183	679	44	asfa	asfa	NOUN
cjal-3183	679	45	or	or	CCONJ
cjal-3183	679	46	"	"	PUNCT
cjal-3183	679	47	law	law	NOUN
cjal-3183	679	48	"	"	PUNCT
cjal-3183	679	49	.	.	PUNCT
cjal-3183	680	1	deng	deng	PROPN
cjal-3183	680	2	xiaoping	xiaoping	PROPN
cjal-3183	680	3	,	,	PUNCT
cjal-3183	680	4	gaoji	gaoji	PROPN
cjal-3183	680	5	ganbu	ganbu	PROPN
cjal-3183	680	6	yao	yao	PROPN
cjal-3183	680	7	daitou	daitou	PROPN
cjal-3183	680	8	fayang	fayang	PROPN
cjal-3183	680	9	dang	dang	PROPN
cjal-3183	680	10	de	de	PROPN
cjal-3183	680	11	youliang	youliang	PROPN
cjal-3183	680	12	chuantong	chuantong	PROPN
cjal-3183	681	1	[	[	X
cjal-3183	681	2	high	high	ADJ
cjal-3183	681	3	cadres	cadre	NOUN
cjal-3183	681	4	shall	shall	AUX
cjal-3183	681	5	give	give	VERB
cjal-3183	681	6	the	the	DET
cjal-3183	681	7	example	example	NOUN
cjal-3183	681	8	of	of	ADP
cjal-3183	681	9	keeping	keep	VERB
cjal-3183	681	10	up	up	ADP
cjal-3183	681	11	the	the	DET
cjal-3183	681	12	fine	fine	ADJ
cjal-3183	681	13	tradition	tradition	NOUN
cjal-3183	681	14	of	of	ADP
cjal-3183	681	15	party	party	NOUN
cjal-3183	681	16	]	]	PUNCT
cjal-3183	681	17	,	,	PUNCT
cjal-3183	681	18	november	november	PROPN
cjal-3183	681	19	2	2	NUM
cjal-3183	681	20	,	,	PUNCT
cjal-3183	681	21	1979	1979	NUM
cjal-3183	681	22	,	,	PUNCT
cjal-3183	681	23	in	in	ADP
cjal-3183	681	24	deng	deng	PROPN
cjal-3183	681	25	xiaoping	xiaoping	PROPN
cjal-3183	681	26	wenxuan	wenxuan	PROPN
cjal-3183	681	27	1975	1975	NUM
cjal-3183	681	28	-	-	SYM
cjal-3183	681	29	1982	1982	NUM
cjal-3183	681	30	[	[	X
cjal-3183	681	31	selected	select	VERB
cjal-3183	681	32	worksof	worksof	VERB
cjal-3183	681	33	deng	deng	PROPN
cjal-3183	681	34	xiaoping	xiaoping	PROPN
cjal-3183	681	35	1975	1975	NUM
cjal-3183	681	36	-	-	SYM
cjal-3183	681	37	1982	1982	NUM
cjal-3183	681	38	]	]	PUNCT
cjal-3183	681	39	187,191	187,191	NUM
cjal-3183	681	40	(	(	PUNCT
cjal-3183	681	41	1983	1983	NUM
cjal-3183	681	42	)	)	PUNCT
cjal-3183	682	1	[	[	X
cjal-3183	682	2	hereinafter	hereinafter	NOUN
cjal-3183	682	3	1975	1975	NUM
cjal-3183	682	4	-	-	SYM
cjal-3183	682	5	1982	1982	NUM
cjal-3183	682	6	deng	deng	PROPN
cjal-3183	682	7	xiaoping	xiaoping	PROPN
cjal-3183	682	8	]	]	PUNCT
cjal-3183	682	9	.	.	PUNCT
cjal-3183	683	1	133	133	NUM
cjal-3183	683	2	.	.	PUNCT
cjal-3183	684	1	professor	professor	PROPN
cjal-3183	684	2	zhang	zhang	PROPN
cjal-3183	684	3	jinfan	jinfan	PROPN
cjal-3183	684	4	,	,	PUNCT
cjal-3183	684	5	a	a	DET
cjal-3183	684	6	leading	lead	VERB
cjal-3183	684	7	chinese	chinese	ADJ
cjal-3183	684	8	legal	legal	ADJ
cjal-3183	684	9	historian	historian	NOUN
cjal-3183	684	10	,	,	PUNCT
cjal-3183	684	11	pointed	point	VERB
cjal-3183	684	12	out	out	ADP
cjal-3183	684	13	that	that	SCONJ
cjal-3183	684	14	an	an	DET
cjal-3183	684	15	important	important	ADJ
cjal-3183	684	16	component	component	NOUN
cjal-3183	684	17	of	of	ADP
cjal-3183	684	18	lawmaking	lawmaking	NOUN
cjal-3183	684	19	in	in	ADP
cjal-3183	684	20	traditional	traditional	ADJ
cjal-3183	684	21	china	china	PROPN
cjal-3183	684	22	was	be	AUX
cjal-3183	684	23	compilation	compilation	NOUN
cjal-3183	684	24	of	of	ADP
cjal-3183	684	25	imperial	imperial	ADJ
cjal-3183	684	26	ordersldicts	ordersldict	NOUN
cjal-3183	684	27	;	;	PUNCT
cjal-3183	684	28	the	the	DET
cjal-3183	684	29	words	word	NOUN
cjal-3183	684	30	of	of	ADP
cjal-3183	684	31	the	the	DET
cjal-3183	684	32	emperor	emperor	NOUN
cjal-3183	684	33	supplemented	supplement	VERB
cjal-3183	684	34	the	the	DET
cjal-3183	684	35	existing	exist	VERB
cjal-3183	684	36	body	body	NOUN
cjal-3183	684	37	of	of	ADP
cjal-3183	684	38	codified	codify	VERB
cjal-3183	684	39	laws	law	NOUN
cjal-3183	684	40	;	;	PUNCT
cjal-3183	684	41	the	the	DET
cjal-3183	684	42	orders	order	NOUN
cjal-3183	684	43	of	of	ADP
cjal-3183	684	44	the	the	DET
cjal-3183	684	45	emperor	emperor	NOUN
cjal-3183	684	46	could	could	AUX
cjal-3183	684	47	create	create	VERB
cjal-3183	684	48	as	as	ADV
cjal-3183	684	49	well	well	ADV
cjal-3183	684	50	as	as	ADP
cjal-3183	684	51	abolish	abolish	VERB
cjal-3183	684	52	existing	exist	VERB
cjal-3183	684	53	laws	law	NOUN
cjal-3183	684	54	.	.	PUNCT
cjal-3183	685	1	zhang	zhang	PROPN
cjal-3183	685	2	jinfan	jinfan	PROPN
cjal-3183	685	3	,	,	PUNCT
cjal-3183	685	4	zhongguo	zhongguo	PROPN
cjal-3183	685	5	falu	falu	PROPN
cjal-3183	685	6	de	de	X
cjal-3183	685	7	chuantong	chuantong	PROPN
cjal-3183	685	8	yu]ln	yu]ln	NOUN
cjal-3183	685	9	.	.	PUNCT
cjal-3183	685	10	'd	'd	AUX
cjal-3183	685	11	zhuanxing	zhuanxe	VERB
cjal-3183	685	12	[	[	X
cjal-3183	685	13	tradition	tradition	NOUN
cjal-3183	685	14	and	and	CCONJ
cjal-3183	685	15	contemporary	contemporary	ADJ
cjal-3183	685	16	transmon	transmon	NOUN
cjal-3183	685	17	of	of	ADP
cjal-3183	685	18	chinese	chinese	ADJ
cjal-3183	685	19	law	law	NOUN
cjal-3183	685	20	]	]	PUNCT
cjal-3183	685	21	94	94	NUM
cjal-3183	685	22	(	(	PUNCT
cjal-3183	685	23	1997	1997	NUM
cjal-3183	685	24	)	)	PUNCT
cjal-3183	685	25	.	.	PUNCT
cjal-3183	686	1	1998	1998	NUM
cjal-3183	686	2	]	]	PUNCT
cjal-3183	686	3	columbia	columbia	PROPN
cjal-3183	686	4	journal	journal	PROPN
cjal-3183	686	5	of	of	ADP
cjal-3183	686	6	asian	asian	PROPN
cjal-3183	686	7	law	law	NOUN
cjal-3183	686	8	subordinate	subordinate	ADJ
cjal-3183	686	9	officials	official	NOUN
cjal-3183	686	10	with	with	ADP
cjal-3183	686	11	regard	regard	NOUN
cjal-3183	686	12	to	to	ADP
cjal-3183	686	13	a	a	DET
cjal-3183	686	14	subject	subject	NOUN
cjal-3183	686	15	matter	matter	NOUN
cjal-3183	686	16	falling	fall	VERB
cjal-3183	686	17	within	within	ADP
cjal-3183	686	18	their	their	PRON
cjal-3183	686	19	ministerial	ministerial	ADJ
cjal-3183	686	20	jurisdiction	jurisdiction	NOUN
cjal-3183	686	21	.	.	PUNCT
cjal-3183	687	1	today	today	NOUN
cjal-3183	687	2	,	,	PUNCT
cjal-3183	687	3	it	it	PRON
cjal-3183	687	4	seems	seem	VERB
cjal-3183	687	5	politically	politically	ADV
cjal-3183	687	6	embarrassing	embarrassing	ADJ
cjal-3183	687	7	to	to	PART
cjal-3183	687	8	suggest	suggest	VERB
cjal-3183	687	9	that	that	SCONJ
cjal-3183	687	10	law	law	NOUN
cjal-3183	687	11	is	be	AUX
cjal-3183	687	12	constituted	constitute	VERB
cjal-3183	687	13	merely	merely	ADV
cjal-3183	687	14	by	by	ADP
cjal-3183	687	15	the	the	DET
cjal-3183	687	16	words	word	NOUN
cjal-3183	687	17	of	of	ADP
cjal-3183	687	18	leaders	leader	NOUN
cjal-3183	687	19	and	and	CCONJ
cjal-3183	687	20	superiors	superior	NOUN
cjal-3183	687	21	.	.	PUNCT
cjal-3183	687	22	"	"	PUNCT
cjal-3183	688	1	instead	instead	ADV
cjal-3183	688	2	,	,	PUNCT
cjal-3183	688	3	the	the	DET
cjal-3183	688	4	identity	identity	NOUN
cjal-3183	688	5	between	between	ADP
cjal-3183	688	6	law	law	NOUN
cjal-3183	688	7	and	and	CCONJ
cjal-3183	688	8	administrative	administrative	ADJ
cjal-3183	688	9	commands	command	NOUN
cjal-3183	688	10	is	be	AUX
cjal-3183	688	11	expressed	express	VERB
cjal-3183	688	12	in	in	ADP
cjal-3183	688	13	terms	term	NOUN
cjal-3183	688	14	of	of	ADP
cjal-3183	688	15	an	an	DET
cjal-3183	688	16	allocation	allocation	NOUN
cjal-3183	688	17	of	of	ADP
cjal-3183	688	18	functions	function	NOUN
cjal-3183	688	19	based	base	VERB
cjal-3183	688	20	on	on	ADP
cjal-3183	688	21	one	one	NUM
cjal-3183	688	22	's	's	PART
cjal-3183	688	23	power	power	NOUN
cjal-3183	688	24	position	position	NOUN
cjal-3183	688	25	.	.	PUNCT
cjal-3183	689	1	the	the	DET
cjal-3183	689	2	top	top	ADJ
cjal-3183	689	3	leaders	leader	NOUN
cjal-3183	689	4	through	through	ADP
cjal-3183	689	5	the	the	DET
cjal-3183	689	6	state	state	NOUN
cjal-3183	689	7	legislative	legislative	ADJ
cjal-3183	689	8	apparatus	apparatus	NOUN
cjal-3183	689	9	hold	hold	VERB
cjal-3183	689	10	the	the	DET
cjal-3183	689	11	supreme	supreme	ADJ
cjal-3183	689	12	power	power	NOUN
cjal-3183	689	13	to	to	PART
cjal-3183	689	14	issue	issue	VERB
cjal-3183	689	15	commands	command	NOUN
cjal-3183	689	16	(	(	PUNCT
cjal-3183	689	17	legislating	legislating	NOUN
cjal-3183	689	18	)	)	PUNCT
cjal-3183	689	19	.	.	PUNCT
cjal-3183	690	1	high	high	ADJ
cjal-3183	690	2	officials	official	NOUN
cjal-3183	690	3	can	can	AUX
cjal-3183	690	4	implement	implement	VERB
cjal-3183	690	5	such	such	ADJ
cjal-3183	690	6	commands	command	NOUN
cjal-3183	690	7	from	from	ADP
cjal-3183	690	8	above	above	ADV
cjal-3183	690	9	in	in	ADP
cjal-3183	690	10	an	an	DET
cjal-3183	690	11	operational	operational	ADJ
cjal-3183	690	12	form	form	NOUN
cjal-3183	690	13	(	(	PUNCT
cjal-3183	690	14	interpreting	interpret	VERB
cjal-3183	690	15	law	law	NOUN
cjal-3183	690	16	)	)	PUNCT
cjal-3183	690	17	as	as	ADV
cjal-3183	690	18	well	well	ADV
cjal-3183	690	19	as	as	ADP
cjal-3183	690	20	issue	issue	VERB
cjal-3183	690	21	their	their	PRON
cjal-3183	690	22	own	own	ADJ
cjal-3183	690	23	commands	command	NOUN
cjal-3183	690	24	(	(	PUNCT
cjal-3183	690	25	supplementing	supplement	VERB
cjal-3183	690	26	law	law	NOUN
cjal-3183	690	27	)	)	PUNCT
cjal-3183	690	28	;	;	PUNCT
cjal-3183	690	29	and	and	CCONJ
cjal-3183	690	30	low	low	ADJ
cjal-3183	690	31	officials	official	NOUN
cjal-3183	690	32	are	be	AUX
cjal-3183	690	33	in	in	ADP
cjal-3183	690	34	charge	charge	NOUN
cjal-3183	690	35	of	of	ADP
cjal-3183	690	36	carrying	carry	VERB
cjal-3183	690	37	out	out	ADP
cjal-3183	690	38	the	the	DET
cjal-3183	690	39	commands	command	NOUN
cjal-3183	690	40	(	(	PUNCT
cjal-3183	690	41	implementing	implement	VERB
cjal-3183	690	42	law	law	NOUN
cjal-3183	690	43	)	)	PUNCT
cjal-3183	690	44	.	.	PUNCT
cjal-3183	691	1	law	law	NOUN
cjal-3183	691	2	is	be	AUX
cjal-3183	691	3	therefore	therefore	ADV
cjal-3183	691	4	of	of	ADP
cjal-3183	691	5	great	great	ADJ
cjal-3183	691	6	importance	importance	NOUN
cjal-3183	691	7	to	to	ADP
cjal-3183	691	8	internal	internal	ADJ
cjal-3183	691	9	government	government	NOUN
cjal-3183	691	10	administration	administration	NOUN
cjal-3183	691	11	.	.	PUNCT
cjal-3183	692	1	among	among	ADP
cjal-3183	692	2	officials	official	NOUN
cjal-3183	692	3	,	,	PUNCT
cjal-3183	692	4	it	it	PRON
cjal-3183	692	5	is	be	AUX
cjal-3183	692	6	constituted	constitute	VERB
cjal-3183	692	7	by	by	ADP
cjal-3183	692	8	commands	command	NOUN
cjal-3183	692	9	and	and	CCONJ
cjal-3183	692	10	directives	directive	NOUN
cjal-3183	692	11	issued	issue	VERB
cjal-3183	692	12	by	by	ADP
cjal-3183	692	13	the	the	DET
cjal-3183	692	14	superiors	superior	NOUN
cjal-3183	692	15	to	to	PART
cjal-3183	692	16	be	be	AUX
cjal-3183	692	17	followed	follow	VERB
cjal-3183	692	18	by	by	ADP
cjal-3183	692	19	low	low	ADJ
cjal-3183	692	20	officials	official	NOUN
cjal-3183	692	21	.	.	PUNCT
cjal-3183	693	1	such	such	ADJ
cjal-3183	693	2	commands	command	NOUN
cjal-3183	693	3	can	can	AUX
cjal-3183	693	4	be	be	AUX
cjal-3183	693	5	ex	ex	X
cjal-3183	693	6	ante	ante	NOUN
cjal-3183	693	7	and	and	CCONJ
cjal-3183	693	8	legislative	legislative	ADJ
cjal-3183	693	9	in	in	ADP
cjal-3183	693	10	nature	nature	NOUN
cjal-3183	693	11	such	such	ADJ
cjal-3183	693	12	as	as	ADP
cjal-3183	693	13	legislation	legislation	NOUN
cjal-3183	693	14	,	,	PUNCT
cjal-3183	693	15	regulations	regulation	NOUN
cjal-3183	693	16	,	,	PUNCT
cjal-3183	693	17	rules	rule	NOUN
cjal-3183	693	18	and	and	CCONJ
cjal-3183	693	19	policy	policy	NOUN
cjal-3183	693	20	statements	statement	NOUN
cjal-3183	693	21	.	.	PUNCT
cjal-3183	694	1	the	the	DET
cjal-3183	694	2	superiors	superior	NOUN
cjal-3183	694	3	'	'	PART
cjal-3183	694	4	commands	command	NOUN
cjal-3183	694	5	may	may	AUX
cjal-3183	694	6	also	also	ADV
cjal-3183	694	7	be	be	AUX
cjal-3183	694	8	expost	expost	ADJ
cjal-3183	694	9	in	in	ADP
cjal-3183	694	10	nature	nature	NOUN
cjal-3183	694	11	,	,	PUNCT
cjal-3183	694	12	namely	namely	ADV
cjal-3183	694	13	,	,	PUNCT
cjal-3183	694	14	instructions	instruction	NOUN
cjal-3183	694	15	and	and	CCONJ
cjal-3183	694	16	directives	directive	NOUN
cjal-3183	694	17	addressed	address	VERB
cjal-3183	694	18	to	to	ADP
cjal-3183	694	19	issues	issue	NOUN
cjal-3183	694	20	after	after	SCONJ
cjal-3183	694	21	they	they	PRON
cjal-3183	694	22	have	have	AUX
cjal-3183	694	23	arisen	arise	VERB
cjal-3183	694	24	.	.	PUNCT
cjal-3183	695	1	as	as	SCONJ
cjal-3183	695	2	the	the	DET
cjal-3183	695	3	low	low	ADJ
cjal-3183	695	4	official	official	NOUN
cjal-3183	695	5	remains	remain	VERB
cjal-3183	695	6	subordinate	subordinate	ADJ
cjal-3183	695	7	to	to	ADP
cjal-3183	695	8	the	the	DET
cjal-3183	695	9	commands	command	NOUN
cjal-3183	695	10	of	of	ADP
cjal-3183	695	11	the	the	DET
cjal-3183	695	12	state	state	NOUN
cjal-3183	695	13	and	and	CCONJ
cjal-3183	695	14	his	his	PRON
cjal-3183	695	15	own	own	ADJ
cjal-3183	695	16	superiors	superior	NOUN
cjal-3183	695	17	,	,	PUNCT
cjal-3183	695	18	he	he	PRON
cjal-3183	695	19	must	must	AUX
cjal-3183	695	20	follow	follow	VERB
cjal-3183	695	21	those	those	DET
cjal-3183	695	22	commands	command	NOUN
cjal-3183	695	23	when	when	SCONJ
cjal-3183	695	24	carrying	carry	VERB
cjal-3183	695	25	out	out	ADP
cjal-3183	695	26	his	his	PRON
cjal-3183	695	27	functions	function	NOUN
cjal-3183	695	28	.	.	PUNCT
cjal-3183	696	1	the	the	DET
cjal-3183	696	2	state	state	NOUN
cjal-3183	696	3	will	will	AUX
cjal-3183	696	4	make	make	VERB
cjal-3183	696	5	sure	sure	ADJ
cjal-3183	696	6	that	that	SCONJ
cjal-3183	696	7	the	the	DET
cjal-3183	696	8	officials	official	NOUN
cjal-3183	696	9	'	'	PART
cjal-3183	696	10	conduct	conduct	NOUN
cjal-3183	696	11	is	be	AUX
cjal-3183	696	12	under	under	ADP
cjal-3183	696	13	check	check	NOUN
cjal-3183	696	14	.	.	PUNCT
cjal-3183	697	1	it	it	PRON
cjal-3183	697	2	does	do	VERB
cjal-3183	697	3	this	this	PRON
cjal-3183	697	4	by	by	ADP
cjal-3183	697	5	requiring	require	VERB
cjal-3183	697	6	the	the	DET
cjal-3183	697	7	officials	official	NOUN
cjal-3183	697	8	to	to	PART
cjal-3183	697	9	justify	justify	VERB
cjal-3183	697	10	their	their	PRON
cjal-3183	697	11	decisions	decision	NOUN
cjal-3183	697	12	on	on	ADP
cjal-3183	697	13	the	the	DET
cjal-3183	697	14	basis	basis	NOUN
cjal-3183	697	15	of	of	ADP
cjal-3183	697	16	existing	exist	VERB
cjal-3183	697	17	legislation	legislation	NOUN
cjal-3183	697	18	,	,	PUNCT
cjal-3183	697	19	regulations	regulation	NOUN
cjal-3183	697	20	,	,	PUNCT
cjal-3183	697	21	rules	rule	NOUN
cjal-3183	697	22	,	,	PUNCT
cjal-3183	697	23	policy	policy	NOUN
cjal-3183	697	24	statements	statement	NOUN
cjal-3183	697	25	or	or	CCONJ
cjal-3183	697	26	other	other	ADJ
cjal-3183	697	27	authoritative	authoritative	ADJ
cjal-3183	697	28	pronouncements	pronouncement	NOUN
cjal-3183	697	29	.	.	PUNCT
cjal-3183	697	30	'	'	PUNCT
cjal-3183	698	1	if	if	SCONJ
cjal-3183	698	2	the	the	DET
cjal-3183	698	3	matter	matter	NOUN
cjal-3183	698	4	poses	pose	VERB
cjal-3183	698	5	special	special	ADJ
cjal-3183	698	6	difficulties	difficulty	NOUN
cjal-3183	698	7	,	,	PUNCT
cjal-3183	698	8	however	however	ADV
cjal-3183	698	9	,	,	PUNCT
cjal-3183	698	10	the	the	DET
cjal-3183	698	11	local	local	ADJ
cjal-3183	698	12	officials	official	NOUN
cjal-3183	698	13	will	will	AUX
cjal-3183	698	14	need	need	VERB
cjal-3183	698	15	instruction	instruction	NOUN
cjal-3183	698	16	from	from	ADP
cjal-3183	698	17	their	their	PRON
cjal-3183	698	18	superiors	superior	NOUN
cjal-3183	698	19	.	.	PUNCT
cjal-3183	699	1	for	for	ADP
cjal-3183	699	2	the	the	DET
cjal-3183	699	3	superior	superior	ADJ
cjal-3183	699	4	officials	official	NOUN
cjal-3183	699	5	,	,	PUNCT
cjal-3183	699	6	it	it	PRON
cjal-3183	699	7	is	be	AUX
cjal-3183	699	8	important	important	ADJ
cjal-3183	699	9	that	that	SCONJ
cjal-3183	699	10	their	their	PRON
cjal-3183	699	11	instructions	instruction	NOUN
cjal-3183	699	12	and	and	CCONJ
cjal-3183	699	13	directives	directive	NOUN
cjal-3183	699	14	are	be	AUX
cjal-3183	699	15	proper	proper	ADJ
cjal-3183	699	16	under	under	ADP
cjal-3183	699	17	the	the	DET
cjal-3183	699	18	circumstances	circumstance	NOUN
cjal-3183	699	19	.	.	PUNCT
cjal-3183	700	1	134	134	NUM
cjal-3183	700	2	.	.	PUNCT
cjal-3183	701	1	leaders	leader	NOUN
cjal-3183	701	2	would	would	AUX
cjal-3183	701	3	only	only	ADV
cjal-3183	701	4	talk	talk	VERB
cjal-3183	701	5	about	about	ADP
cjal-3183	701	6	the	the	DET
cjal-3183	701	7	authoritarian	authoritarian	ADJ
cjal-3183	701	8	nature	nature	NOUN
cjal-3183	701	9	of	of	ADP
cjal-3183	701	10	the	the	DET
cjal-3183	701	11	system	system	NOUN
cjal-3183	701	12	in	in	ADP
cjal-3183	701	13	a	a	DET
cjal-3183	701	14	critical	critical	ADJ
cjal-3183	701	15	tone	tone	NOUN
cjal-3183	701	16	when	when	SCONJ
cjal-3183	701	17	leaders	leader	NOUN
cjal-3183	701	18	thought	think	VERB
cjal-3183	701	19	it	it	PRON
cjal-3183	701	20	fit	fit	VERB
cjal-3183	701	21	for	for	ADP
cjal-3183	701	22	political	political	ADJ
cjal-3183	701	23	purposes	purpose	NOUN
cjal-3183	701	24	.	.	PUNCT
cjal-3183	702	1	deng	deng	PROPN
cjal-3183	702	2	xiaoping	xiaoping	PROPN
cjal-3183	702	3	,	,	PUNCT
cjal-3183	702	4	for	for	ADP
cjal-3183	702	5	example	example	NOUN
cjal-3183	702	6	,	,	PUNCT
cjal-3183	702	7	in	in	ADP
cjal-3183	702	8	an	an	DET
cjal-3183	702	9	attempt	attempt	NOUN
cjal-3183	702	10	to	to	PART
cjal-3183	702	11	justify	justify	VERB
cjal-3183	702	12	his	his	PRON
cjal-3183	702	13	attempt	attempt	NOUN
cjal-3183	702	14	to	to	PART
cjal-3183	702	15	revive	revive	VERB
cjal-3183	702	16	the	the	DET
cjal-3183	702	17	idea	idea	NOUN
cjal-3183	702	18	of	of	ADP
cjal-3183	702	19	law	law	NOUN
cjal-3183	702	20	,	,	PUNCT
cjal-3183	702	21	lamented	lament	VERB
cjal-3183	702	22	that	that	SCONJ
cjal-3183	702	23	"	"	PUNCT
cjal-3183	702	24	the	the	DET
cjal-3183	702	25	words	word	NOUN
cjal-3183	702	26	of	of	ADP
cjal-3183	702	27	leaders	leader	NOUN
cjal-3183	702	28	have	have	AUX
cjal-3183	702	29	been	be	AUX
cjal-3183	702	30	considered	consider	VERB
cjal-3183	702	31	as	as	ADP
cjal-3183	702	32	'	'	PUNCT
cjal-3183	702	33	law	law	NOUN
cjal-3183	702	34	'	'	PUNCT
cjal-3183	702	35	;	;	PUNCT
cjal-3183	702	36	those	those	PRON
cjal-3183	702	37	who	who	PRON
cjal-3183	702	38	do	do	AUX
cjal-3183	702	39	not	not	PART
cjal-3183	702	40	support	support	VERB
cjal-3183	702	41	what	what	PRON
cjal-3183	702	42	leaders	leader	NOUN
cjal-3183	702	43	have	have	AUX
cjal-3183	702	44	said	say	VERB
cjal-3183	702	45	have	have	AUX
cjal-3183	702	46	been	be	AUX
cjal-3183	702	47	labelled	label	VERB
cjal-3183	702	48	'	'	PUNCT
cjal-3183	702	49	violation	violation	NOUN
cjal-3183	702	50	of	of	ADP
cjal-3183	702	51	law	law	NOUN
cjal-3183	702	52	'	'	PUNCT
cjal-3183	702	53	;	;	PUNCT
cjal-3183	702	54	when	when	SCONJ
cjal-3183	702	55	leaders	leader	NOUN
cjal-3183	702	56	change	change	VERB
cjal-3183	702	57	their	their	PRON
cjal-3183	702	58	statements	statement	NOUN
cjal-3183	702	59	,	,	PUNCT
cjal-3183	702	60	'	'	PUNCT
cjal-3183	702	61	law	law	NOUN
cjal-3183	702	62	'	'	PUNCT
cjal-3183	702	63	changes	change	NOUN
cjal-3183	702	64	as	as	ADV
cjal-3183	702	65	well	well	ADV
cjal-3183	702	66	"	"	PUNCT
cjal-3183	702	67	.	.	PUNCT
cjal-3183	703	1	deng	deng	PROPN
cjal-3183	703	2	xiaoping	xiaoping	PROPN
cjal-3183	703	3	,	,	PUNCT
cjal-3183	703	4	jiefang	jiefang	PROPN
cjal-3183	703	5	sixiang	sixiang	PROPN
cjal-3183	703	6	shishi	shishi	PROPN
cjal-3183	703	7	qiushi	qiushi	PROPN
cjal-3183	703	8	tuanjie	tuanjie	PROPN
cjal-3183	703	9	yizhi	yizhi	PROPN
cjal-3183	703	10	xiangqian	xiangqian	PROPN
cjal-3183	703	11	kan	kan	PROPN
cjal-3183	704	1	[	[	AUX
cjal-3183	704	2	liberating	liberate	VERB
cjal-3183	704	3	the	the	DET
cjal-3183	704	4	mind	mind	NOUN
cjal-3183	704	5	,	,	PUNCT
cjal-3183	704	6	seeking	seek	VERB
cjal-3183	704	7	the	the	DET
cjal-3183	704	8	truth	truth	NOUN
cjal-3183	704	9	from	from	ADP
cjal-3183	704	10	the	the	DET
cjal-3183	704	11	facts	fact	NOUN
cjal-3183	704	12	and	and	CCONJ
cjal-3183	704	13	unite	unite	VERB
cjal-3183	704	14	and	and	CCONJ
cjal-3183	704	15	look	look	VERB
cjal-3183	704	16	ahead	ahead	ADV
cjal-3183	704	17	]	]	X
cjal-3183	704	18	,	,	PUNCT
cjal-3183	704	19	dec	dec	PROPN
cjal-3183	704	20	.	.	PROPN
cjal-3183	704	21	13	13	NUM
cjal-3183	704	22	,	,	PUNCT
cjal-3183	704	23	1978	1978	NUM
cjal-3183	704	24	,	,	PUNCT
cjal-3183	704	25	in	in	ADP
cjal-3183	704	26	1975	1975	NUM
cjal-3183	704	27	-	-	SYM
cjal-3183	704	28	1982	1982	NUM
cjal-3183	704	29	deng	deng	PROPN
cjal-3183	704	30	xiaoping	xiaoping	PROPN
cjal-3183	704	31	,	,	PUNCT
cjal-3183	704	32	supra	supra	PROPN
cjal-3183	704	33	note	note	PROPN
cjal-3183	704	34	132	132	NUM
cjal-3183	704	35	,	,	PUNCT
cjal-3183	704	36	at	at	ADP
cjal-3183	704	37	130	130	NUM
cjal-3183	704	38	,	,	PUNCT
cjal-3183	704	39	136	136	NUM
cjal-3183	704	40	.	.	PUNCT
cjal-3183	705	1	such	such	ADJ
cjal-3183	705	2	frank	frank	ADJ
cjal-3183	705	3	remarks	remark	NOUN
cjal-3183	705	4	were	be	AUX
cjal-3183	705	5	uttered	utter	VERB
cjal-3183	705	6	only	only	ADV
cjal-3183	705	7	for	for	ADP
cjal-3183	705	8	defined	define	VERB
cjal-3183	705	9	political	political	ADJ
cjal-3183	705	10	purposes	purpose	NOUN
cjal-3183	705	11	.	.	PUNCT
cjal-3183	706	1	135	135	NUM
cjal-3183	706	2	.	.	PUNCT
cjal-3183	707	1	as	as	ADP
cjal-3183	707	2	a	a	DET
cjal-3183	707	3	matter	matter	NOUN
cjal-3183	707	4	of	of	ADP
cjal-3183	707	5	official	official	ADJ
cjal-3183	707	6	policy	policy	NOUN
cjal-3183	707	7	and	and	CCONJ
cjal-3183	707	8	regulations	regulation	NOUN
cjal-3183	707	9	,	,	PUNCT
cjal-3183	707	10	tax	tax	NOUN
cjal-3183	707	11	officials	official	NOUN
cjal-3183	707	12	in	in	ADP
cjal-3183	707	13	china	china	PROPN
cjal-3183	707	14	are	be	AUX
cjal-3183	707	15	required	require	VERB
cjal-3183	707	16	to	to	PART
cjal-3183	707	17	base	base	VERB
cjal-3183	707	18	their	their	PRON
cjal-3183	707	19	determinations	determination	NOUN
cjal-3183	707	20	in	in	ADP
cjal-3183	707	21	administrative	administrative	ADJ
cjal-3183	707	22	cases	case	NOUN
cjal-3183	707	23	on	on	ADP
cjal-3183	707	24	formal	formal	ADJ
cjal-3183	707	25	legislation	legislation	NOUN
cjal-3183	707	26	,	,	PUNCT
cjal-3183	707	27	government	government	NOUN
cjal-3183	707	28	regulations	regulation	NOUN
cjal-3183	707	29	or	or	CCONJ
cjal-3183	707	30	ministerial	ministerial	ADJ
cjal-3183	707	31	rules	rule	NOUN
cjal-3183	707	32	.	.	PUNCT
cjal-3183	708	1	under	under	ADP
cjal-3183	708	2	the	the	DET
cjal-3183	708	3	party	party	NOUN
cjal-3183	708	4	leadership	leadership	NOUN
cjal-3183	708	5	's	's	PART
cjal-3183	708	6	slogan	slogan	NOUN
cjal-3183	708	7	yifa	yifa	NOUN
cjal-3183	708	8	zhiguo	zhiguo	ADJ
cjal-3183	708	9	or	or	CCONJ
cjal-3183	708	10	"	"	PUNCT
cjal-3183	708	11	governing	govern	VERB
cjal-3183	708	12	the	the	DET
cjal-3183	708	13	country	country	NOUN
cjal-3183	708	14	according	accord	VERB
cjal-3183	708	15	to	to	ADP
cjal-3183	708	16	law	law	NOUN
cjal-3183	708	17	"	"	PUNCT
cjal-3183	708	18	,	,	PUNCT
cjal-3183	708	19	chinese	chinese	ADJ
cjal-3183	708	20	officials	official	NOUN
cjal-3183	708	21	must	must	AUX
cjal-3183	708	22	make	make	VERB
cjal-3183	708	23	decisions	decision	NOUN
cjal-3183	708	24	or	or	CCONJ
cjal-3183	708	25	take	take	VERB
cjal-3183	708	26	action	action	NOUN
cjal-3183	708	27	according	accord	VERB
cjal-3183	708	28	to	to	ADP
cjal-3183	708	29	the	the	DET
cjal-3183	708	30	rules	rule	NOUN
cjal-3183	708	31	of	of	ADP
cjal-3183	708	32	law	law	NOUN
cjal-3183	708	33	.	.	PUNCT
cjal-3183	709	1	see	see	VERB
cjal-3183	709	2	editorial	editorial	NOUN
cjal-3183	709	3	,	,	PUNCT
cjal-3183	709	4	dali	dali	PROPN
cjal-3183	709	5	tuijin	tuijin	PROPN
cjal-3183	709	6	yifa	yifa	PROPN
cjal-3183	709	7	zhiguo	zhiguo	PROPN
cjal-3183	709	8	jincheng	jincheng	PROPN
cjal-3183	710	1	[	[	X
cjal-3183	710	2	greatlyaccelerating	greatlyaccelerate	VERB
cjal-3183	710	3	the	the	DET
cjal-3183	710	4	process	process	NOUN
cjal-3183	710	5	of	of	ADP
cjal-3183	710	6	governing	govern	VERB
cjal-3183	710	7	the	the	DET
cjal-3183	710	8	country	country	NOUN
cjal-3183	710	9	according	accord	VERB
cjal-3183	710	10	to	to	ADP
cjal-3183	710	11	law	law	NOUN
cjal-3183	710	12	]	]	PUNCT
cjal-3183	710	13	,	,	PUNCT
cjal-3183	710	14	renmin	renmin	PROPN
cjal-3183	710	15	ribao	ribao	PROPN
cjal-3183	710	16	[	[	PUNCT
cjal-3183	710	17	people	people	NOUN
cjal-3183	710	18	's	's	PART
cjal-3183	710	19	daily	daily	ADV
cjal-3183	710	20	]	]	X
cjal-3183	710	21	(	(	PUNCT
cjal-3183	710	22	overseas	overseas	ADJ
cjal-3183	710	23	ed	ed	NOUN
cjal-3183	710	24	.	.	PUNCT
cjal-3183	710	25	)	)	PUNCT
cjal-3183	710	26	,	,	PUNCT
cjal-3183	710	27	oct	oct	PROPN
cjal-3183	710	28	.	.	PROPN
cjal-3183	710	29	17	17	NUM
cjal-3183	710	30	,	,	PUNCT
cjal-3183	710	31	1997	1997	NUM
cjal-3183	710	32	,	,	PUNCT
cjal-3183	710	33	at	at	ADP
cjal-3183	710	34	i	i	PRON
cjal-3183	710	35	(	(	PUNCT
cjal-3183	710	36	quoting	quote	VERB
cjal-3183	710	37	president	president	PROPN
cjal-3183	710	38	jiang	jiang	PROPN
cjal-3183	710	39	zemin	zemin	PROPN
cjal-3183	710	40	's	's	PART
cjal-3183	710	41	speech	speech	NOUN
cjal-3183	710	42	at	at	ADP
cjal-3183	710	43	the	the	DET
cjal-3183	710	44	15th	15th	ADJ
cjal-3183	710	45	national	national	PROPN
cjal-3183	710	46	congress	congress	PROPN
cjal-3183	710	47	of	of	ADP
cjal-3183	710	48	the	the	DET
cjal-3183	710	49	communist	communist	PROPN
cjal-3183	710	50	party	party	NOUN
cjal-3183	710	51	;	;	PUNCT
cjal-3183	710	52	stating	state	VERB
cjal-3183	710	53	that	that	SCONJ
cjal-3183	710	54	all	all	DET
cjal-3183	710	55	government	government	NOUN
cjal-3183	710	56	organs	organ	NOUN
cjal-3183	710	57	must	must	AUX
cjal-3183	710	58	perform	perform	VERB
cjal-3183	710	59	their	their	PRON
cjal-3183	710	60	functions	function	NOUN
cjal-3183	710	61	"	"	PUNCT
cjal-3183	710	62	according	accord	VERB
cjal-3183	710	63	to	to	ADP
cjal-3183	710	64	law	law	NOUN
cjal-3183	710	65	"	"	PUNCT
cjal-3183	710	66	)	)	PUNCT
cjal-3183	710	67	.	.	PUNCT
cjal-3183	711	1	the	the	DET
cjal-3183	711	2	regulations	regulation	NOUN
cjal-3183	711	3	requiring	require	VERB
cjal-3183	711	4	tax	tax	NOUN
cjal-3183	711	5	officials	official	NOUN
cjal-3183	711	6	to	to	PART
cjal-3183	711	7	base	base	VERB
cjal-3183	711	8	their	their	PRON
cjal-3183	711	9	decision	decision	NOUN
cjal-3183	711	10	on	on	ADP
cjal-3183	711	11	law	law	NOUN
cjal-3183	711	12	can	can	AUX
cjal-3183	711	13	be	be	AUX
cjal-3183	711	14	found	find	VERB
cjal-3183	711	15	in	in	ADP
cjal-3183	711	16	statutes	statute	NOUN
cjal-3183	711	17	of	of	ADP
cjal-3183	711	18	tax	tax	NOUN
cjal-3183	711	19	audit	audit	NOUN
cjal-3183	711	20	,	,	PUNCT
cjal-3183	711	21	supra	supra	PROPN
cjal-3183	711	22	note	note	NOUN
cjal-3183	711	23	48	48	NUM
cjal-3183	711	24	,	,	PUNCT
cjal-3183	711	25	art	art	NOUN
cjal-3183	711	26	.	.	PUNCT
cjal-3183	712	1	42	42	NUM
cjal-3183	712	2	.	.	PUNCT
cjal-3183	713	1	[	[	X
cjal-3183	713	2	12:2	12:2	NUM
cjal-3183	713	3	theadministrative	theadministrative	ADJ
cjal-3183	713	4	use	use	NOUN
cjal-3183	713	5	of	of	ADP
cjal-3183	713	6	laiwin	laiwin	PROPN
cjal-3183	713	7	china	china	PROPN
cjal-3183	713	8	therefore	therefore	ADV
cjal-3183	713	9	,	,	PUNCT
cjal-3183	713	10	input	input	NOUN
cjal-3183	713	11	and	and	CCONJ
cjal-3183	713	12	initiatives	initiative	NOUN
cjal-3183	713	13	from	from	ADP
cjal-3183	713	14	local	local	ADJ
cjal-3183	713	15	officials	official	NOUN
cjal-3183	713	16	are	be	AUX
cjal-3183	713	17	not	not	PART
cjal-3183	713	18	only	only	ADV
cjal-3183	713	19	welcome	welcome	ADJ
cjal-3183	713	20	but	but	CCONJ
cjal-3183	713	21	necessary	necessary	ADJ
cjal-3183	713	22	.	.	PUNCT
cjal-3183	714	1	for	for	ADP
cjal-3183	714	2	the	the	DET
cjal-3183	714	3	subordinate	subordinate	ADJ
cjal-3183	714	4	officials	official	NOUN
cjal-3183	714	5	,	,	PUNCT
cjal-3183	714	6	the	the	DET
cjal-3183	714	7	use	use	NOUN
cjal-3183	714	8	of	of	ADP
cjal-3183	714	9	law	law	NOUN
cjal-3183	714	10	thus	thus	ADV
cjal-3183	714	11	means	mean	VERB
cjal-3183	714	12	they	they	PRON
cjal-3183	714	13	should	should	AUX
cjal-3183	714	14	justify	justify	VERB
cjal-3183	714	15	their	their	PRON
cjal-3183	714	16	decisions	decision	NOUN
cjal-3183	714	17	and	and	CCONJ
cjal-3183	714	18	actions	action	NOUN
cjal-3183	714	19	on	on	ADP
cjal-3183	714	20	the	the	DET
cjal-3183	714	21	basis	basis	NOUN
cjal-3183	714	22	of	of	ADP
cjal-3183	714	23	ex	ex	PRON
cjal-3183	714	24	ante	ante	NOUN
cjal-3183	714	25	authorization	authorization	NOUN
cjal-3183	714	26	and/or	and/or	CCONJ
cjal-3183	714	27	expost	expost	NUM
cjal-3183	714	28	approval	approval	NOUN
cjal-3183	714	29	from	from	ADP
cjal-3183	714	30	their	their	PRON
cjal-3183	714	31	superiors	superior	NOUN
cjal-3183	714	32	.	.	PUNCT
cjal-3183	715	1	claiming	claim	VERB
cjal-3183	715	2	that	that	SCONJ
cjal-3183	715	3	they	they	PRON
cjal-3183	715	4	were	be	AUX
cjal-3183	715	5	"	"	PUNCT
cjal-3183	715	6	administering	administer	VERB
cjal-3183	715	7	tax	tax	NOUN
cjal-3183	715	8	according	accord	VERB
cjal-3183	715	9	to	to	ADP
cjal-3183	715	10	law	law	NOUN
cjal-3183	715	11	"	"	PUNCT
cjal-3183	715	12	,	,	PUNCT
cjal-3183	715	13	the	the	DET
cjal-3183	715	14	local	local	ADJ
cjal-3183	715	15	officials	official	NOUN
cjal-3183	715	16	showed	show	VERB
cjal-3183	715	17	their	their	PRON
cjal-3183	715	18	superiors	superior	NOUN
cjal-3183	715	19	that	that	SCONJ
cjal-3183	715	20	they	they	PRON
cjal-3183	715	21	not	not	PART
cjal-3183	715	22	only	only	ADV
cjal-3183	715	23	honored	honor	VERB
cjal-3183	715	24	the	the	DET
cjal-3183	715	25	spirit	spirit	NOUN
cjal-3183	715	26	of	of	ADP
cjal-3183	715	27	the	the	DET
cjal-3183	715	28	relevant	relevant	ADJ
cjal-3183	715	29	commands	command	NOUN
cjal-3183	715	30	but	but	CCONJ
cjal-3183	715	31	also	also	ADV
cjal-3183	715	32	followed	follow	VERB
cjal-3183	715	33	proper	proper	ADJ
cjal-3183	715	34	procedure	procedure	NOUN
cjal-3183	715	35	in	in	ADP
cjal-3183	715	36	locating	locate	VERB
cjal-3183	715	37	authorization	authorization	NOUN
cjal-3183	715	38	as	as	ADV
cjal-3183	715	39	well	well	ADV
cjal-3183	715	40	as	as	ADP
cjal-3183	715	41	in	in	ADP
cjal-3183	715	42	seeking	seek	VERB
cjal-3183	715	43	approvals	approval	NOUN
cjal-3183	715	44	.	.	PUNCT
cjal-3183	716	1	b.	b.	PROPN
cjal-3183	716	2	precise	precise	ADJ
cjal-3183	716	3	and	and	CCONJ
cjal-3183	716	4	unequivocal	unequivocal	ADJ
cjal-3183	716	5	authorization	authorization	NOUN
cjal-3183	716	6	when	when	SCONJ
cjal-3183	716	7	locating	locate	VERB
cjal-3183	716	8	authorization	authorization	NOUN
cjal-3183	716	9	for	for	ADP
cjal-3183	716	10	his	his	PRON
cjal-3183	716	11	decision	decision	NOUN
cjal-3183	716	12	,	,	PUNCT
cjal-3183	716	13	the	the	DET
cjal-3183	716	14	low	low	ADJ
cjal-3183	716	15	official	official	NOUN
cjal-3183	716	16	ideally	ideally	ADV
cjal-3183	716	17	seeks	seek	VERB
cjal-3183	716	18	to	to	PART
cjal-3183	716	19	rely	rely	VERB
cjal-3183	716	20	on	on	ADP
cjal-3183	716	21	rules	rule	NOUN
cjal-3183	716	22	or	or	CCONJ
cjal-3183	716	23	directives	directive	NOUN
cjal-3183	716	24	which	which	PRON
cjal-3183	716	25	are	be	AUX
cjal-3183	716	26	precise	precise	ADJ
cjal-3183	716	27	and	and	CCONJ
cjal-3183	716	28	unequivocal	unequivocal	ADJ
cjal-3183	716	29	on	on	ADP
cjal-3183	716	30	the	the	DET
cjal-3183	716	31	matter	matter	NOUN
cjal-3183	716	32	.	.	PUNCT
cjal-3183	717	1	the	the	DET
cjal-3183	717	2	local	local	ADJ
cjal-3183	717	3	taxation	taxation	NOUN
cjal-3183	717	4	bureau	bureau	NOUN
cjal-3183	717	5	held	hold	VERB
cjal-3183	717	6	baori	baori	NOUN
cjal-3183	717	7	liable	liable	ADJ
cjal-3183	717	8	to	to	PART
cjal-3183	717	9	pay	pay	VERB
cjal-3183	717	10	the	the	DET
cjal-3183	717	11	cict'36	cict'36	PROPN
cjal-3183	717	12	based	base	VERB
cjal-3183	717	13	on	on	ADP
cjal-3183	717	14	article	article	NOUN
cjal-3183	717	15	2	2	NUM
cjal-3183	717	16	of	of	ADP
cjal-3183	717	17	the	the	DET
cjal-3183	717	18	cicta	cicta	NOUN
cjal-3183	717	19	which	which	PRON
cjal-3183	717	20	broadly	broadly	ADV
cjal-3183	717	21	states	state	VERB
cjal-3183	717	22	that	that	SCONJ
cjal-3183	717	23	all	all	DET
cjal-3183	717	24	individuals	individual	NOUN
cjal-3183	717	25	and	and	CCONJ
cjal-3183	717	26	units	unit	NOUN
cjal-3183	717	27	engaged	engage	VERB
cjal-3183	717	28	in	in	ADP
cjal-3183	717	29	the	the	DET
cjal-3183	717	30	production	production	NOUN
cjal-3183	717	31	of	of	ADP
cjal-3183	717	32	industrial	industrial	ADJ
cjal-3183	717	33	products	product	NOUN
cjal-3183	717	34	,	,	PUNCT
cjal-3183	717	35	the	the	DET
cjal-3183	717	36	purchase	purchase	NOUN
cjal-3183	717	37	of	of	ADP
cjal-3183	717	38	agricultural	agricultural	ADJ
cjal-3183	717	39	products	product	NOUN
cjal-3183	717	40	,	,	PUNCT
cjal-3183	717	41	the	the	DET
cjal-3183	717	42	importation	importation	NOUN
cjal-3183	717	43	of	of	ADP
cjal-3183	717	44	foreign	foreign	ADJ
cjal-3183	717	45	goods	good	NOUN
cjal-3183	717	46	,	,	PUNCT
cjal-3183	717	47	commercial	commercial	ADJ
cjal-3183	717	48	retailing	retailing	NOUN
cjal-3183	717	49	,	,	PUNCT
cjal-3183	717	50	communications	communication	NOUN
cjal-3183	717	51	and	and	CCONJ
cjal-3183	717	52	transport	transport	NOUN
cjal-3183	717	53	and	and	CCONJ
cjal-3183	717	54	the	the	DET
cjal-3183	717	55	rendering	rendering	NOUN
cjal-3183	717	56	of	of	ADP
cjal-3183	717	57	services	service	NOUN
cjal-3183	717	58	are	be	AUX
cjal-3183	717	59	liable	liable	ADJ
cjal-3183	717	60	for	for	ADP
cjal-3183	717	61	the	the	DET
cjal-3183	717	62	cict	cict	PROPN
cjal-3183	717	63	.	.	PUNCT
cjal-3183	718	1	37	37	NUM
cjal-3183	718	2	article	article	NOUN
cjal-3183	718	3	2	2	NUM
cjal-3183	718	4	was	be	AUX
cjal-3183	718	5	the	the	DET
cjal-3183	718	6	only	only	ADJ
cjal-3183	718	7	provision	provision	NOUN
cjal-3183	718	8	which	which	PRON
cjal-3183	718	9	was	be	AUX
cjal-3183	718	10	arguably	arguably	ADV
cjal-3183	718	11	broad	broad	ADJ
cjal-3183	718	12	enough	enough	ADV
cjal-3183	718	13	in	in	ADP
cjal-3183	718	14	scope	scope	NOUN
cjal-3183	718	15	to	to	PART
cjal-3183	718	16	cover	cover	VERB
cjal-3183	718	17	a	a	DET
cjal-3183	718	18	golf	golf	NOUN
cjal-3183	718	19	club	club	NOUN
cjal-3183	718	20	.	.	PUNCT
cjal-3183	719	1	on	on	ADP
cjal-3183	719	2	the	the	DET
cjal-3183	719	3	other	other	ADJ
cjal-3183	719	4	hand	hand	NOUN
cjal-3183	719	5	,	,	PUNCT
cjal-3183	719	6	there	there	PRON
cjal-3183	719	7	was	be	VERB
cjal-3183	719	8	evidence	evidence	NOUN
cjal-3183	719	9	that	that	SCONJ
cjal-3183	719	10	the	the	DET
cjal-3183	719	11	cicta	cicta	NOUN
cjal-3183	719	12	,	,	PUNCT
cjal-3183	719	13	as	as	SCONJ
cjal-3183	719	14	enacted	enact	VERB
cjal-3183	719	15	in	in	ADP
cjal-3183	719	16	1958	1958	NUM
cjal-3183	719	17	,	,	PUNCT
cjal-3183	719	18	did	do	AUX
cjal-3183	719	19	not	not	PART
cjal-3183	719	20	contemplate	contemplate	VERB
cjal-3183	719	21	businesses	business	NOUN
cjal-3183	719	22	such	such	ADJ
cjal-3183	719	23	as	as	ADP
cjal-3183	719	24	golf	golf	NOUN
cjal-3183	719	25	clubs	club	NOUN
cjal-3183	719	26	.	.	PUNCT
cjal-3183	720	1	the	the	DET
cjal-3183	720	2	schedule	schedule	NOUN
cjal-3183	720	3	of	of	ADP
cjal-3183	720	4	taxable	taxable	ADJ
cjal-3183	720	5	items	item	NOUN
cjal-3183	720	6	and	and	CCONJ
cjal-3183	720	7	tax	tax	NOUN
cjal-3183	720	8	rates	rate	NOUN
cjal-3183	720	9	attached	attach	VERB
cjal-3183	720	10	to	to	ADP
cjal-3183	720	11	the	the	DET
cjal-3183	720	12	cicta	cicta	NOUN
cjal-3183	720	13	(	(	PUNCT
cjal-3183	720	14	"	"	PUNCT
cjal-3183	720	15	stitr	stitr	NOUN
cjal-3183	720	16	"	"	PUNCT
cjal-3183	720	17	)	)	PUNCT
cjal-3183	720	18	identified	identify	VERB
cjal-3183	720	19	three	three	NUM
cjal-3183	720	20	dozen	dozen	NOUN
cjal-3183	720	21	service	service	NOUN
cjal-3183	720	22	sectors	sector	NOUN
cjal-3183	720	23	and	and	CCONJ
cjal-3183	720	24	grouped	group	VERB
cjal-3183	720	25	them	they	PRON
cjal-3183	720	26	under	under	ADP
cjal-3183	720	27	three	three	NUM
cjal-3183	720	28	rates	rate	NOUN
cjal-3183	720	29	:	:	PUNCT
cjal-3183	720	30	a	a	DET
cjal-3183	720	31	three	three	NUM
cjal-3183	720	32	percent	percent	NOUN
cjal-3183	720	33	rate	rate	NOUN
cjal-3183	720	34	applied	apply	VERB
cjal-3183	720	35	to	to	ADP
cjal-3183	720	36	items	item	NOUN
cjal-3183	720	37	like	like	ADP
cjal-3183	720	38	packaging	packaging	NOUN
cjal-3183	720	39	,	,	PUNCT
cjal-3183	720	40	installation	installation	NOUN
cjal-3183	720	41	,	,	PUNCT
cjal-3183	720	42	design	design	NOUN
cjal-3183	720	43	,	,	PUNCT
cjal-3183	720	44	maritime	maritime	ADJ
cjal-3183	720	45	salvage	salvage	NOUN
cjal-3183	720	46	,	,	PUNCT
cjal-3183	720	47	drainage	drainage	NOUN
cjal-3183	720	48	,	,	PUNCT
cjal-3183	720	49	building	build	VERB
cjal-3183	720	50	construction	construction	NOUN
cjal-3183	720	51	,	,	PUNCT
cjal-3183	720	52	processing	processing	NOUN
cjal-3183	720	53	,	,	PUNCT
cjal-3183	720	54	repairing	repair	VERB
cjal-3183	720	55	,	,	PUNCT
cjal-3183	720	56	testing	testing	NOUN
cjal-3183	720	57	,	,	PUNCT
cjal-3183	720	58	sewing	sewing	NOUN
cjal-3183	720	59	,	,	PUNCT
cjal-3183	720	60	laundry	laundry	NOUN
cjal-3183	720	61	,	,	PUNCT
cjal-3183	720	62	printing	printing	NOUN
cjal-3183	720	63	,	,	PUNCT
cjal-3183	720	64	typing	typing	NOUN
cjal-3183	720	65	,	,	PUNCT
cjal-3183	720	66	copying	copying	NOUN
cjal-3183	720	67	,	,	PUNCT
cjal-3183	720	68	photography	photography	NOUN
cjal-3183	720	69	;	;	PUNCT
cjal-3183	720	70	a	a	DET
cjal-3183	720	71	five	five	NUM
cjal-3183	720	72	percent	percent	NOUN
cjal-3183	720	73	rate	rate	NOUN
cjal-3183	720	74	for	for	ADP
cjal-3183	720	75	items	item	NOUN
cjal-3183	720	76	like	like	ADP
cjal-3183	720	77	food	food	NOUN
cjal-3183	720	78	catering	catering	NOUN
cjal-3183	720	79	,	,	PUNCT
cjal-3183	720	80	hotel	hotel	NOUN
cjal-3183	720	81	,	,	PUNCT
cjal-3183	720	82	leasing	leasing	NOUN
cjal-3183	720	83	advertising	advertising	NOUN
cjal-3183	720	84	;	;	PUNCT
cjal-3183	720	85	and	and	CCONJ
cjal-3183	720	86	a	a	DET
cjal-3183	720	87	seven	seven	NUM
cjal-3183	720	88	percent	percent	NOUN
cjal-3183	720	89	rate	rate	NOUN
cjal-3183	720	90	for	for	ADP
cjal-3183	720	91	various	various	ADJ
cjal-3183	720	92	agency	agency	NOUN
cjal-3183	720	93	services	service	NOUN
cjal-3183	720	94	.	.	PUNCT
cjal-3183	721	1	'38	'38	NUM
cjal-3183	721	2	the	the	DET
cjal-3183	721	3	stitr	stitr	NOUN
cjal-3183	721	4	did	do	AUX
cjal-3183	721	5	not	not	PART
cjal-3183	721	6	mention	mention	VERB
cjal-3183	721	7	any	any	DET
cjal-3183	721	8	entertainment	entertainment	NOUN
cjal-3183	721	9	,	,	PUNCT
cjal-3183	721	10	sport	sport	NOUN
cjal-3183	721	11	or	or	CCONJ
cjal-3183	721	12	club	club	NOUN
cjal-3183	721	13	facilities	facility	NOUN
cjal-3183	721	14	,	,	PUNCT
cjal-3183	721	15	let	let	VERB
cjal-3183	721	16	alone	alone	ADV
cjal-3183	721	17	provide	provide	VERB
cjal-3183	721	18	an	an	DET
cjal-3183	721	19	applicable	applicable	ADJ
cjal-3183	721	20	rate	rate	NOUN
cjal-3183	721	21	.	.	PUNCT
cjal-3183	722	1	136	136	NUM
cjal-3183	722	2	.	.	PUNCT
cjal-3183	723	1	see	see	VERB
cjal-3183	723	2	supra	supra	PROPN
cjal-3183	723	3	notes	note	NOUN
cjal-3183	723	4	51	51	NUM
cjal-3183	723	5	,	,	PUNCT
cjal-3183	723	6	56	56	NUM
cjal-3183	723	7	-	-	SYM
cjal-3183	723	8	57	57	NUM
cjal-3183	723	9	and	and	CCONJ
cjal-3183	723	10	accompanying	accompany	VERB
cjal-3183	723	11	text	text	NOUN
cjal-3183	723	12	.	.	PUNCT
cjal-3183	724	1	137	137	NUM
cjal-3183	724	2	.	.	PUNCT
cjal-3183	725	1	cicta	cicta	PROPN
cjal-3183	725	2	,	,	PUNCT
cjal-3183	725	3	supra	supra	PROPN
cjal-3183	725	4	note	note	PROPN
cjal-3183	725	5	51	51	NUM
cjal-3183	725	6	,	,	PUNCT
cjal-3183	725	7	art	art	NOUN
cjal-3183	725	8	.	.	PUNCT
cjal-3183	726	1	2	2	NUM
cjal-3183	726	2	.	.	NUM
cjal-3183	726	3	138	138	NUM
cjal-3183	726	4	.	.	PUNCT
cjal-3183	727	1	i	i	PRON
cjal-3183	727	2	d.	d.	PROPN
cjal-3183	727	3	,	,	PUNCT
cjal-3183	727	4	schedule	schedule	NOUN
cjal-3183	727	5	of	of	ADP
cjal-3183	727	6	taxable	taxable	ADJ
cjal-3183	727	7	items	item	NOUN
cjal-3183	727	8	and	and	CCONJ
cjal-3183	727	9	tax	tax	NOUN
cjal-3183	727	10	rates	rate	NOUN
cjal-3183	727	11	.	.	PUNCT
cjal-3183	728	1	1998	1998	NUM
cjal-3183	728	2	]	]	PUNCT
cjal-3183	728	3	columbia	columbia	PROPN
cjal-3183	728	4	journal	journal	PROPN
cjal-3183	728	5	of	of	ADP
cjal-3183	728	6	asian	asian	ADJ
cjal-3183	728	7	law	law	NOUN
cjal-3183	728	8	the	the	DET
cjal-3183	728	9	legislative	legislative	ADJ
cjal-3183	728	10	history	history	NOUN
cjal-3183	728	11	of	of	ADP
cjal-3183	728	12	the	the	DET
cjal-3183	728	13	cicta	cicta	NOUN
cjal-3183	728	14	shed	shed	VERB
cjal-3183	728	15	lights	light	NOUN
cjal-3183	728	16	on	on	ADP
cjal-3183	728	17	why	why	SCONJ
cjal-3183	728	18	entertainment	entertainment	NOUN
cjal-3183	728	19	and	and	CCONJ
cjal-3183	728	20	club	club	NOUN
cjal-3183	728	21	facilities	facility	NOUN
cjal-3183	728	22	were	be	AUX
cjal-3183	728	23	not	not	PART
cjal-3183	728	24	specified	specify	VERB
cjal-3183	728	25	in	in	ADP
cjal-3183	728	26	the	the	DET
cjal-3183	728	27	stitr	stitr	NOUN
cjal-3183	728	28	.	.	PUNCT
cjal-3183	729	1	the	the	DET
cjal-3183	729	2	cict	cict	PROPN
cjal-3183	729	3	was	be	AUX
cjal-3183	729	4	created	create	VERB
cjal-3183	729	5	to	to	PART
cjal-3183	729	6	replace	replace	VERB
cjal-3183	729	7	several	several	ADJ
cjal-3183	729	8	early	early	ADJ
cjal-3183	729	9	taxes,139	taxes,139	PROPN
cjal-3183	729	10	one	one	NUM
cjal-3183	729	11	of	of	ADP
cjal-3183	729	12	which	which	PRON
cjal-3183	729	13	was	be	AUX
cjal-3183	729	14	the	the	DET
cjal-3183	729	15	1950	1950	NUM
cjal-3183	729	16	gross	gross	ADJ
cjal-3183	729	17	receipt	receipt	NOUN
cjal-3183	729	18	tax	tax	NOUN
cjal-3183	729	19	.	.	PUNCT
cjal-3183	730	1	4	4	NUM
cjal-3183	730	2	°	°	NOUN
cjal-3183	730	3	according	accord	VERB
cjal-3183	730	4	to	to	ADP
cjal-3183	730	5	the	the	DET
cjal-3183	730	6	1950	1950	NUM
cjal-3183	730	7	provisional	provisional	ADJ
cjal-3183	730	8	regulations	regulation	NOUN
cjal-3183	730	9	on	on	ADP
cjal-3183	730	10	taxes	taxis	NOUN
cjal-3183	730	11	on	on	ADP
cjal-3183	730	12	industries	industry	NOUN
cjal-3183	730	13	and	and	CCONJ
cjal-3183	730	14	commerce	commerce	NOUN
cjal-3183	730	15	,	,	PUNCT
cjal-3183	730	16	4	4	NUM
cjal-3183	730	17	'	'	PUNCT
cjal-3183	730	18	the	the	DET
cjal-3183	730	19	business	business	NOUN
cjal-3183	730	20	receipts	receipt	NOUN
cjal-3183	730	21	of	of	ADP
cjal-3183	730	22	entertainment	entertainment	NOUN
cjal-3183	730	23	and	and	CCONJ
cjal-3183	730	24	sport	sport	NOUN
cjal-3183	730	25	facilities	facility	NOUN
cjal-3183	730	26	such	such	ADJ
cjal-3183	730	27	as	as	ADP
cjal-3183	730	28	skating	skate	VERB
cjal-3183	730	29	rinks	rink	NOUN
cjal-3183	730	30	,	,	PUNCT
cjal-3183	730	31	swimming	swimming	NOUN
cjal-3183	730	32	pools	pool	NOUN
cjal-3183	730	33	,	,	PUNCT
cjal-3183	730	34	stadium	stadium	NOUN
cjal-3183	730	35	,	,	PUNCT
cjal-3183	730	36	boating	boating	NOUN
cjal-3183	730	37	,	,	PUNCT
cjal-3183	730	38	billiard	billiard	NOUN
cjal-3183	730	39	rooms	room	NOUN
cjal-3183	730	40	,	,	PUNCT
cjal-3183	730	41	and	and	CCONJ
cjal-3183	730	42	horse	horse	NOUN
cjal-3183	730	43	racing	racing	NOUN
cjal-3183	730	44	were	be	AUX
cjal-3183	730	45	taxable	taxable	ADJ
cjal-3183	730	46	at	at	ADP
cjal-3183	730	47	a	a	DET
cjal-3183	730	48	two	two	NUM
cjal-3183	730	49	-	-	PUNCT
cjal-3183	730	50	tofive	tofive	NOUN
cjal-3183	730	51	percent	percent	NOUN
cjal-3183	730	52	rate	rate	NOUN
cjal-3183	730	53	.	.	PUNCT
cjal-3183	730	54	'42	'42	NUM
cjal-3183	730	55	in	in	ADP
cjal-3183	730	56	1956	1956	NUM
cjal-3183	730	57	,	,	PUNCT
cjal-3183	730	58	however	however	ADV
cjal-3183	730	59	,	,	PUNCT
cjal-3183	730	60	a	a	DET
cjal-3183	730	61	new	new	ADJ
cjal-3183	730	62	tax	tax	NOUN
cjal-3183	730	63	called	call	VERB
cjal-3183	730	64	wenhua	wenhua	PROPN
cjal-3183	730	65	yule	yule	PROPN
cjal-3183	730	66	shui	shui	PROPN
cjal-3183	730	67	or	or	CCONJ
cjal-3183	730	68	the	the	DET
cjal-3183	730	69	"	"	PUNCT
cjal-3183	730	70	culture	culture	NOUN
cjal-3183	730	71	and	and	CCONJ
cjal-3183	730	72	entertainment	entertainment	NOUN
cjal-3183	730	73	tax"'43	tax"'43	PROPN
cjal-3183	730	74	was	be	AUX
cjal-3183	730	75	introduced	introduce	VERB
cjal-3183	730	76	and	and	CCONJ
cjal-3183	730	77	applied	apply	VERB
cjal-3183	730	78	to	to	ADP
cjal-3183	730	79	culture	culture	NOUN
cjal-3183	730	80	and	and	CCONJ
cjal-3183	730	81	entertainment	entertainment	NOUN
cjal-3183	730	82	businesses	business	NOUN
cjal-3183	730	83	like	like	ADP
cjal-3183	730	84	movie	movie	NOUN
cjal-3183	730	85	theatres	theatre	NOUN
cjal-3183	730	86	,	,	PUNCT
cjal-3183	730	87	circuses	circus	NOUN
cjal-3183	730	88	and	and	CCONJ
cjal-3183	730	89	clubs	club	NOUN
cjal-3183	730	90	for	for	ADP
cjal-3183	730	91	profit	profit	NOUN
cjal-3183	730	92	.	.	PUNCT
cjal-3183	731	1	"	"	PUNCT
cjal-3183	731	2	'	'	PUNCT
cjal-3183	731	3	the	the	DET
cjal-3183	731	4	culture	culture	NOUN
cjal-3183	731	5	and	and	CCONJ
cjal-3183	731	6	entertainment	entertainment	NOUN
cjal-3183	731	7	tax	tax	NOUN
cjal-3183	731	8	supplanted	supplant	VERB
cjal-3183	731	9	the	the	DET
cjal-3183	731	10	1950	1950	NUM
cjal-3183	731	11	gross	gross	ADJ
cjal-3183	731	12	receipt	receipt	NOUN
cjal-3183	731	13	tax	tax	NOUN
cjal-3183	731	14	as	as	ADV
cjal-3183	731	15	far	far	ADV
cjal-3183	731	16	as	as	SCONJ
cjal-3183	731	17	receipts	receipt	NOUN
cjal-3183	731	18	from	from	ADP
cjal-3183	731	19	the	the	DET
cjal-3183	731	20	provision	provision	NOUN
cjal-3183	731	21	of	of	ADP
cjal-3183	731	22	entertainment	entertainment	NOUN
cjal-3183	731	23	services	service	NOUN
cjal-3183	731	24	were	be	AUX
cjal-3183	731	25	concerned	concern	VERB
cjal-3183	731	26	.	.	PUNCT
cjal-3183	732	1	'45	'45	NUM
cjal-3183	732	2	the	the	DET
cjal-3183	732	3	cicta	cicta	NOUN
cjal-3183	732	4	enacted	enact	VERB
cjal-3183	732	5	two	two	NUM
cjal-3183	732	6	years	year	NOUN
cjal-3183	732	7	later	later	ADV
cjal-3183	732	8	thus	thus	ADV
cjal-3183	732	9	omitted	omit	VERB
cjal-3183	732	10	any	any	DET
cjal-3183	732	11	references	reference	NOUN
cjal-3183	732	12	to	to	ADP
cjal-3183	732	13	services	service	NOUN
cjal-3183	732	14	rendered	render	VERB
cjal-3183	732	15	by	by	ADP
cjal-3183	732	16	entertainment	entertainment	NOUN
cjal-3183	732	17	businesses	business	NOUN
cjal-3183	732	18	and	and	CCONJ
cjal-3183	732	19	clubs	club	NOUN
cjal-3183	732	20	because	because	SCONJ
cjal-3183	732	21	such	such	ADJ
cjal-3183	732	22	services	service	NOUN
cjal-3183	732	23	were	be	AUX
cjal-3183	732	24	already	already	ADV
cjal-3183	732	25	covered	cover	VERB
cjal-3183	732	26	by	by	ADP
cjal-3183	732	27	the	the	DET
cjal-3183	732	28	culture	culture	NOUN
cjal-3183	732	29	and	and	CCONJ
cjal-3183	732	30	entertainment	entertainment	NOUN
cjal-3183	732	31	tax	tax	NOUN
cjal-3183	732	32	.	.	PUNCT
cjal-3183	733	1	'46	'46	NUM
cjal-3183	733	2	the	the	DET
cjal-3183	733	3	latter	latter	NOUN
cjal-3183	733	4	remained	remain	VERB
cjal-3183	733	5	effective	effective	ADJ
cjal-3183	733	6	until	until	ADP
cjal-3183	733	7	1966	1966	NUM
cjal-3183	733	8	.	.	PUNCT
cjal-3183	734	1	'	'	PUNCT
cjal-3183	734	2	7	7	NUM
cjal-3183	735	1	this	this	DET
cjal-3183	735	2	legislative	legislative	ADJ
cjal-3183	735	3	history	history	NOUN
cjal-3183	735	4	therefore	therefore	ADV
cjal-3183	735	5	proves	prove	VERB
cjal-3183	735	6	that	that	SCONJ
cjal-3183	735	7	the	the	DET
cjal-3183	735	8	cicta	cicta	NOUN
cjal-3183	735	9	as	as	ADP
cjal-3183	735	10	originally	originally	ADV
cjal-3183	735	11	enacted	enact	VERB
cjal-3183	735	12	did	do	AUX
cjal-3183	735	13	not	not	PART
cjal-3183	735	14	contemplate	contemplate	VERB
cjal-3183	735	15	club	club	NOUN
cjal-3183	735	16	facilities	facility	NOUN
cjal-3183	735	17	.	.	PUNCT
cjal-3183	736	1	the	the	DET
cjal-3183	736	2	local	local	ADJ
cjal-3183	736	3	taxation	taxation	NOUN
cjal-3183	736	4	bureau	bureau	NOUN
cjal-3183	736	5	could	could	AUX
cjal-3183	736	6	not	not	PART
cjal-3183	736	7	therefore	therefore	ADV
cjal-3183	736	8	justifiably	justifiably	ADV
cjal-3183	736	9	rely	rely	VERB
cjal-3183	736	10	on	on	ADP
cjal-3183	736	11	the	the	DET
cjal-3183	736	12	cicta	cicta	NOUN
cjal-3183	736	13	for	for	ADP
cjal-3183	736	14	imposing	impose	VERB
cjal-3183	736	15	the	the	DET
cjal-3183	736	16	cict	cict	NOUN
cjal-3183	736	17	on	on	ADP
cjal-3183	736	18	baori	baori	X
cjal-3183	736	19	.	.	PUNCT
cjal-3183	737	1	139	139	NUM
cjal-3183	737	2	.	.	PUNCT
cjal-3183	738	1	see	see	VERB
cjal-3183	738	2	,	,	PUNCT
cjal-3183	738	3	e.g.	e.g.	ADV
cjal-3183	738	4	,	,	PUNCT
cjal-3183	738	5	richard	richard	PROPN
cjal-3183	738	6	d.	d.	PROPN
cjal-3183	738	7	pomp	pomp	PROPN
cjal-3183	738	8	&	&	CCONJ
cjal-3183	738	9	stanley	stanley	PROPN
cjal-3183	738	10	s.	s.	PROPN
cjal-3183	738	11	surrey	surrey	PROPN
cjal-3183	738	12	,	,	PUNCT
cjal-3183	738	13	the	the	DET
cjal-3183	738	14	tax	tax	NOUN
cjal-3183	738	15	structure	structure	NOUN
cjal-3183	738	16	of	of	ADP
cjal-3183	738	17	the	the	DET
cjal-3183	738	18	people	people	NOUN
cjal-3183	738	19	's	's	PART
cjal-3183	738	20	republic	republic	NOUN
cjal-3183	738	21	of	of	ADP
cjal-3183	738	22	china	china	PROPN
cjal-3183	738	23	,	,	PUNCT
cjal-3183	738	24	20	20	NUM
cjal-3183	738	25	va	va	NOUN
cjal-3183	738	26	.	.	PUNCT
cjal-3183	739	1	j.	j.	PROPN
cjal-3183	739	2	int'l	int'l	PROPN
cjal-3183	739	3	l.	l.	PROPN
cjal-3183	739	4	1	1	NUM
cjal-3183	739	5	,	,	PUNCT
cjal-3183	739	6	12	12	NUM
cjal-3183	739	7	-	-	SYM
cjal-3183	739	8	14	14	NUM
cjal-3183	739	9	(	(	PUNCT
cjal-3183	739	10	1979	1979	NUM
cjal-3183	739	11	)	)	PUNCT
cjal-3183	739	12	.	.	PUNCT
cjal-3183	740	1	140	140	NUM
cjal-3183	740	2	.	.	PUNCT
cjal-3183	741	1	i	i	PRON
cjal-3183	741	2	d.	d.	PROPN
cjal-3183	741	3	,	,	PUNCT
cjal-3183	741	4	at	at	ADP
cjal-3183	741	5	14	14	NUM
cjal-3183	741	6	n.57	n.57	X
cjal-3183	741	7	.	.	PUNCT
cjal-3183	742	1	for	for	ADP
cjal-3183	742	2	a	a	DET
cjal-3183	742	3	detailed	detailed	ADJ
cjal-3183	742	4	discussion	discussion	NOUN
cjal-3183	742	5	of	of	ADP
cjal-3183	742	6	the	the	DET
cjal-3183	742	7	1950	1950	NUM
cjal-3183	742	8	business	business	NOUN
cjal-3183	742	9	or	or	CCONJ
cjal-3183	742	10	gross	gross	ADJ
cjal-3183	742	11	receipt	receipt	NOUN
cjal-3183	742	12	tax	tax	NOUN
cjal-3183	742	13	,	,	PUNCT
cjal-3183	742	14	see	see	VERB
cjal-3183	742	15	georgen	georgen	PROPN
cjal-3183	742	16	.	.	PUNCT
cjal-3183	742	17	ecklund	ecklund	PROPN
cjal-3183	742	18	,	,	PUNCT
cjal-3183	742	19	financing	finance	VERB
cjal-3183	742	20	the	the	DET
cjal-3183	742	21	chinese	chinese	ADJ
cjal-3183	742	22	government	government	NOUN
cjal-3183	742	23	budget	budget	NOUN
cjal-3183	742	24	:	:	PUNCT
cjal-3183	742	25	mainland	mainland	NOUN
cjal-3183	742	26	china	china	PROPN
cjal-3183	742	27	1950	1950	NUM
cjal-3183	742	28	-	-	SYM
cjal-3183	742	29	1959	1959	NUM
cjal-3183	742	30	58	58	NUM
cjal-3183	742	31	-	-	SYM
cjal-3183	742	32	62	62	NUM
cjal-3183	742	33	(	(	PUNCT
cjal-3183	742	34	1966	1966	NUM
cjal-3183	742	35	)	)	PUNCT
cjal-3183	742	36	.	.	PUNCT
cjal-3183	743	1	141	141	NUM
cjal-3183	743	2	.	.	X
cjal-3183	743	3	gongshangye	gongshangye	NOUN
cjal-3183	743	4	shui	shui	NOUN
cjal-3183	743	5	zanxing	zanxing	PROPN
cjal-3183	743	6	tiaoli	tiaoli	PROPN
cjal-3183	743	7	(	(	PUNCT
cjal-3183	743	8	1950	1950	NUM
cjal-3183	743	9	regulations	regulation	NOUN
cjal-3183	743	10	on	on	ADP
cjal-3183	743	11	taxes	taxis	NOUN
cjal-3183	743	12	on	on	ADP
cjal-3183	743	13	commerce	commerce	NOUN
cjal-3183	743	14	)	)	PUNCT
cjal-3183	743	15	(	(	PUNCT
cjal-3183	743	16	adopted	adopt	VERB
cjal-3183	743	17	on	on	ADP
cjal-3183	743	18	january	january	PROPN
cjal-3183	743	19	27	27	NUM
cjal-3183	743	20	,	,	PUNCT
cjal-3183	743	21	1950	1950	NUM
cjal-3183	743	22	and	and	CCONJ
cjal-3183	743	23	amended	amend	VERB
cjal-3183	743	24	on	on	ADP
cjal-3183	743	25	december	december	PROPN
cjal-3183	743	26	15	15	NUM
cjal-3183	743	27	,	,	PUNCT
cjal-3183	743	28	1950	1950	NUM
cjal-3183	743	29	)	)	PUNCT
cjal-3183	743	30	,	,	PUNCT
cjal-3183	743	31	1949	1949	NUM
cjal-3183	743	32	-	-	SYM
cjal-3183	743	33	1950	1950	NUM
cjal-3183	743	34	faling	faling	NOUN
cjal-3183	743	35	huibian	huibian	NOUN
cjal-3183	743	36	298	298	NUM
cjal-3183	743	37	.	.	PUNCT
cjal-3183	743	38	142	142	NUM
cjal-3183	743	39	.	.	PUNCT
cjal-3183	744	1	i	i	PRON
cjal-3183	744	2	d.	d.	PROPN
cjal-3183	744	3	appendix	appendix	VERB
cjal-3183	744	4	1	1	NUM
cjal-3183	744	5	,	,	PUNCT
cjal-3183	744	6	business	business	NOUN
cjal-3183	744	7	classification	classification	NOUN
cjal-3183	744	8	and	and	CCONJ
cjal-3183	744	9	tax	tax	NOUN
cjal-3183	744	10	rates	rate	NOUN
cjal-3183	744	11	for	for	ADP
cjal-3183	744	12	business	business	NOUN
cjal-3183	744	13	tax	tax	NOUN
cjal-3183	744	14	.	.	PUNCT
cjal-3183	745	1	143	143	NUM
cjal-3183	745	2	.	.	PUNCT
cjal-3183	746	1	provisions	provision	NOUN
cjal-3183	746	2	on	on	ADP
cjal-3183	746	3	culture	culture	NOUN
cjal-3183	746	4	and	and	CCONJ
cjal-3183	746	5	entertainment	entertainment	NOUN
cjal-3183	746	6	tax	tax	NOUN
cjal-3183	746	7	(	(	PUNCT
cjal-3183	746	8	wenhua	wenhua	PROPN
cjal-3183	746	9	yule	yule	PROPN
cjal-3183	746	10	shui	shui	PROPN
cjal-3183	746	11	tiaoli	tiaoli	PROPN
cjal-3183	746	12	)	)	PUNCT
cjal-3183	746	13	,	,	PUNCT
cjal-3183	746	14	art	art	NOUN
cjal-3183	746	15	.	.	PUNCT
cjal-3183	747	1	i	i	PRON
cjal-3183	747	2	(	(	PUNCT
cjal-3183	747	3	adopted	adopt	VERB
cjal-3183	747	4	on	on	ADP
cjal-3183	747	5	may	may	PROPN
cjal-3183	747	6	3	3	NUM
cjal-3183	747	7	,	,	PUNCT
cjal-3183	747	8	1956	1956	NUM
cjal-3183	747	9	)	)	PUNCT
cjal-3183	747	10	,	,	PUNCT
cjal-3183	747	11	jan.-jun	jan.-jun	PROPN
cjal-3183	747	12	.	.	PUNCT
cjal-3183	748	1	1956faguihuibian	1956faguihuibian	NUM
cjal-3183	748	2	191,191	191,191	NUM
cjal-3183	748	3	.	.	PUNCT
cjal-3183	749	1	144	144	NUM
cjal-3183	749	2	.	.	PUNCT
cjal-3183	750	1	detailed	detailed	ADJ
cjal-3183	750	2	implementation	implementation	NOUN
cjal-3183	750	3	rules	rule	NOUN
cjal-3183	750	4	of	of	ADP
cjal-3183	750	5	the	the	DET
cjal-3183	750	6	provisions	provision	NOUN
cjal-3183	750	7	on	on	ADP
cjal-3183	750	8	culture	culture	NOUN
cjal-3183	750	9	and	and	CCONJ
cjal-3183	750	10	entertainment	entertainment	NOUN
cjal-3183	750	11	tax	tax	NOUN
cjal-3183	750	12	(	(	PUNCT
cjal-3183	750	13	wenhua	wenhua	PROPN
cjal-3183	750	14	yule	yule	PROPN
cjal-3183	750	15	shui	shui	PROPN
cjal-3183	750	16	tiaoli	tiaoli	PROPN
cjal-3183	750	17	shixing	shixing	PROPN
cjal-3183	750	18	xize	xize	PROPN
cjal-3183	750	19	)	)	PUNCT
cjal-3183	750	20	(	(	PUNCT
cjal-3183	750	21	implementing	implement	VERB
cjal-3183	750	22	rules	rule	NOUN
cjal-3183	750	23	of	of	ADP
cjal-3183	750	24	entertainment	entertainment	NOUN
cjal-3183	750	25	tax	tax	NOUN
cjal-3183	750	26	)	)	PUNCT
cjal-3183	750	27	,	,	PUNCT
cjal-3183	750	28	art	art	NOUN
cjal-3183	750	29	.	.	PUNCT
cjal-3183	751	1	2	2	NUM
cjal-3183	751	2	,	,	PUNCT
cjal-3183	751	3	(	(	PUNCT
cjal-3183	751	4	promulgated	promulgate	VERB
cjal-3183	751	5	on	on	ADP
cjal-3183	751	6	may	may	PROPN
cjal-3183	751	7	4	4	NUM
cjal-3183	751	8	,	,	PUNCT
cjal-3183	751	9	1956	1956	NUM
cjal-3183	751	10	)	)	PUNCT
cjal-3183	751	11	,	,	PUNCT
cjal-3183	751	12	jan.-jun	jan.-jun	PROPN
cjal-3183	751	13	.	.	PROPN
cjal-3183	752	1	1956	1956	NUM
cjal-3183	752	2	fagui	fagui	VERB
cjal-3183	752	3	huibian	huibian	PROPN
cjal-3183	752	4	194	194	NUM
cjal-3183	752	5	,	,	PUNCT
cjal-3183	752	6	194	194	NUM
cjal-3183	752	7	.	.	PUNCT
cjal-3183	752	8	145	145	NUM
cjal-3183	752	9	.	.	PUNCT
cjal-3183	753	1	implementing	implement	VERB
cjal-3183	753	2	rules	rule	NOUN
cjal-3183	753	3	of	of	ADP
cjal-3183	753	4	entertainment	entertainment	NOUN
cjal-3183	753	5	tax	tax	NOUN
cjal-3183	753	6	,	,	PUNCT
cjal-3183	753	7	i	i	PROPN
cjal-3183	753	8	d.	d.	PROPN
cjal-3183	753	9	,	,	PUNCT
cjal-3183	753	10	art	art	NOUN
cjal-3183	753	11	.	.	PUNCT
cjal-3183	754	1	6	6	NUM
cjal-3183	754	2	.	.	NOUN
cjal-3183	754	3	146	146	NUM
cjal-3183	754	4	.	.	PUNCT
cjal-3183	755	1	see	see	VERB
cjal-3183	755	2	2	2	NUM
cjal-3183	755	3	liu	liu	PROPN
cjal-3183	755	4	zhicheng	zhicheng	PROPN
cjal-3183	755	5	et	et	PROPN
cjal-3183	755	6	al	al	PROPN
cjal-3183	755	7	.	.	PROPN
cjal-3183	755	8	,	,	PUNCT
cjal-3183	755	9	,	,	PUNCT
cjal-3183	755	10	zhonghua	zhonghua	PROPN
cjal-3183	755	11	renmin	renmin	PROPN
cjal-3183	755	12	gongheguo	gongheguo	PROPN
cjal-3183	755	13	gongshang	gongshang	PROPN
cjal-3183	755	14	shuishou	shuishou	PROPN
cjal-3183	755	15	shi	shi	PROPN
cjal-3183	755	16	changbian	changbian	PROPN
cjal-3183	756	1	[	[	X
cjal-3183	756	2	compilation	compilation	NOUN
cjal-3183	756	3	of	of	ADP
cjal-3183	756	4	the	the	DET
cjal-3183	756	5	history	history	NOUN
cjal-3183	756	6	of	of	ADP
cjal-3183	756	7	industrial	industrial	ADJ
cjal-3183	756	8	and	and	CCONJ
cjal-3183	756	9	commercial	commercial	ADJ
cjal-3183	756	10	taxation	taxation	NOUN
cjal-3183	756	11	in	in	ADP
cjal-3183	756	12	the	the	DET
cjal-3183	756	13	people	people	NOUN
cjal-3183	756	14	's	's	PART
cjal-3183	756	15	republic	republic	NOUN
cjal-3183	756	16	of	of	ADP
cjal-3183	756	17	china	china	PROPN
cjal-3183	756	18	]	]	X
cjal-3183	756	19	635	635	NUM
cjal-3183	756	20	(	(	PUNCT
cjal-3183	756	21	1988	1988	NUM
cjal-3183	756	22	)	)	PUNCT
cjal-3183	756	23	(	(	PUNCT
cjal-3183	756	24	the	the	DET
cjal-3183	756	25	new	new	ADJ
cjal-3183	756	26	culture	culture	NOUN
cjal-3183	756	27	and	and	CCONJ
cjal-3183	756	28	entertainment	entertainment	NOUN
cjal-3183	756	29	tax	tax	NOUN
cjal-3183	756	30	absorbed	absorb	VERB
cjal-3183	756	31	business	business	NOUN
cjal-3183	756	32	or	or	CCONJ
cjal-3183	756	33	gross	gross	ADJ
cjal-3183	756	34	receipt	receipt	NOUN
cjal-3183	756	35	tax	tax	NOUN
cjal-3183	756	36	paid	pay	VERB
cjal-3183	756	37	by	by	ADP
cjal-3183	756	38	cultural	cultural	ADJ
cjal-3183	756	39	and	and	CCONJ
cjal-3183	756	40	entertainment	entertainment	NOUN
cjal-3183	756	41	sectors	sector	NOUN
cjal-3183	756	42	)	)	PUNCT
cjal-3183	756	43	.	.	PUNCT
cjal-3183	757	1	147	147	NUM
cjal-3183	757	2	.	.	PUNCT
cjal-3183	758	1	i	i	PRON
cjal-3183	758	2	d.	d.	PROPN
cjal-3183	758	3	,	,	PUNCT
cjal-3183	758	4	at	at	ADP
cjal-3183	758	5	639	639	NUM
cjal-3183	758	6	-	-	SYM
cjal-3183	758	7	40	40	NUM
cjal-3183	758	8	.	.	PUNCT
cjal-3183	759	1	[	[	X
cjal-3183	759	2	12:2	12:2	NUM
cjal-3183	759	3	the	the	DET
cjal-3183	759	4	administrative	administrative	ADJ
cjal-3183	759	5	use	use	NOUN
cjal-3183	759	6	of	of	ADP
cjal-3183	759	7	laiwin	laiwin	PROPN
cjal-3183	759	8	china	china	PROPN
cjal-3183	759	9	where	where	SCONJ
cjal-3183	759	10	then	then	ADV
cjal-3183	759	11	did	do	AUX
cjal-3183	759	12	the	the	DET
cjal-3183	759	13	shenzhen	shenzhen	PROPN
cjal-3183	759	14	tax	tax	NOUN
cjal-3183	759	15	officials	official	NOUN
cjal-3183	759	16	find	find	VERB
cjal-3183	759	17	proper	proper	ADJ
cjal-3183	759	18	authorization	authorization	NOUN
cjal-3183	759	19	for	for	ADP
cjal-3183	759	20	their	their	PRON
cjal-3183	759	21	cict	cict	ADJ
cjal-3183	759	22	decision	decision	NOUN
cjal-3183	759	23	?	?	PUNCT
cjal-3183	760	1	they	they	PRON
cjal-3183	760	2	did	do	VERB
cjal-3183	760	3	so	so	ADV
cjal-3183	760	4	in	in	ADP
cjal-3183	760	5	ministerial	ministerial	ADJ
cjal-3183	760	6	pronouncements	pronouncement	NOUN
cjal-3183	760	7	made	make	VERB
cjal-3183	760	8	during	during	ADP
cjal-3183	760	9	the	the	DET
cjal-3183	760	10	1980s	1980s	NUM
cjal-3183	760	11	.	.	PUNCT
cjal-3183	761	1	'48	'48	NUM
cjal-3183	761	2	a	a	DET
cjal-3183	761	3	reply	reply	NOUN
cjal-3183	761	4	by	by	ADP
cjal-3183	761	5	the	the	DET
cjal-3183	761	6	general	general	ADJ
cjal-3183	761	7	tax	tax	PROPN
cjal-3183	761	8	bureau	bureau	NOUN
cjal-3183	761	9	of	of	ADP
cjal-3183	761	10	the	the	DET
cjal-3183	761	11	finance	finance	PROPN
cjal-3183	761	12	ministry	ministry	PROPN
cjal-3183	761	13	to	to	ADP
cjal-3183	761	14	guangdong	guangdong	PROPN
cjal-3183	761	15	provincial	provincial	ADJ
cjal-3183	761	16	tax	tax	PROPN
cjal-3183	761	17	bureau	bureau	NOUN
cjal-3183	761	18	on	on	ADP
cjal-3183	761	19	june	june	PROPN
cjal-3183	761	20	8	8	NUM
cjal-3183	761	21	,	,	PUNCT
cjal-3183	761	22	1985	1985	NUM
cjal-3183	761	23	expressly	expressly	ADV
cjal-3183	761	24	subjected	subject	VERB
cjal-3183	761	25	foreign	foreign	ADJ
cjal-3183	761	26	investment	investment	NOUN
cjal-3183	761	27	enterprises	enterprise	NOUN
cjal-3183	761	28	engaged	engage	VERB
cjal-3183	761	29	in	in	ADP
cjal-3183	761	30	entertainment	entertainment	NOUN
cjal-3183	761	31	businesses	business	NOUN
cjal-3183	761	32	,	,	PUNCT
cjal-3183	761	33	such	such	ADJ
cjal-3183	761	34	as	as	ADP
cjal-3183	761	35	horse	horse	NOUN
cjal-3183	761	36	racing	racing	NOUN
cjal-3183	761	37	and	and	CCONJ
cjal-3183	761	38	golf	golf	NOUN
cjal-3183	761	39	,	,	PUNCT
cjal-3183	761	40	to	to	ADP
cjal-3183	761	41	the	the	DET
cjal-3183	761	42	cict.49	cict.49	NOUN
cjal-3183	761	43	a	a	DET
cjal-3183	761	44	1986	1986	NUM
cjal-3183	761	45	ministry	ministry	PROPN
cjal-3183	761	46	of	of	ADP
cjal-3183	761	47	finance	finance	PROPN
cjal-3183	761	48	circular	circular	NOUN
cjal-3183	761	49	fixed	fix	VERB
cjal-3183	761	50	the	the	DET
cjal-3183	761	51	cict	cict	ADJ
cjal-3183	761	52	rate	rate	NOUN
cjal-3183	761	53	for	for	ADP
cjal-3183	761	54	golf	golf	NOUN
cjal-3183	761	55	courses	course	NOUN
cjal-3183	761	56	at	at	ADP
cjal-3183	761	57	5	5	NUM
cjal-3183	761	58	percent	percent	NOUN
cjal-3183	761	59	.	.	PUNCT
cjal-3183	761	60	'	'	PUNCT
cjal-3183	762	1	another	another	DET
cjal-3183	762	2	1986	1986	NUM
cjal-3183	762	3	ministry	ministry	PROPN
cjal-3183	762	4	of	of	ADP
cjal-3183	762	5	finance	finance	PROPN
cjal-3183	762	6	circular	circular	NOUN
cjal-3183	762	7	explicitly	explicitly	ADV
cjal-3183	762	8	included	include	VERB
cjal-3183	762	9	golf	golf	NOUN
cjal-3183	762	10	club	club	NOUN
cjal-3183	762	11	membership	membership	NOUN
cjal-3183	762	12	fees	fee	NOUN
cjal-3183	762	13	as	as	ADP
cjal-3183	762	14	taxable	taxable	ADJ
cjal-3183	762	15	revenue	revenue	NOUN
cjal-3183	762	16	and	and	CCONJ
cjal-3183	762	17	income	income	NOUN
cjal-3183	762	18	for	for	ADP
cjal-3183	762	19	cict	cict	ADJ
cjal-3183	762	20	and	and	CCONJ
cjal-3183	762	21	enterprise	enterprise	NOUN
cjal-3183	762	22	income	income	NOUN
cjal-3183	762	23	tax	tax	NOUN
cjal-3183	762	24	purposes	purpose	NOUN
cjal-3183	762	25	.	.	PUNCT
cjal-3183	763	1	"	"	PUNCT
cjal-3183	763	2	'	'	PUNCT
cjal-3183	763	3	these	these	DET
cjal-3183	763	4	ministerial	ministerial	ADJ
cjal-3183	763	5	pronouncements	pronouncement	NOUN
cjal-3183	763	6	unequivocally	unequivocally	ADV
cjal-3183	763	7	authorized	authorize	VERB
cjal-3183	763	8	the	the	DET
cjal-3183	763	9	local	local	ADJ
cjal-3183	763	10	officials	official	NOUN
cjal-3183	763	11	to	to	PART
cjal-3183	763	12	hold	hold	VERB
cjal-3183	763	13	golf	golf	NOUN
cjal-3183	763	14	clubs	club	NOUN
cjal-3183	763	15	like	like	ADP
cjal-3183	763	16	baori	baori	NOUN
cjal-3183	763	17	liable	liable	ADJ
cjal-3183	763	18	for	for	ADP
cjal-3183	763	19	the	the	DET
cjal-3183	763	20	cict	cict	PROPN
cjal-3183	763	21	.	.	PUNCT
cjal-3183	764	1	5	5	NUM
cjal-3183	764	2	2	2	NUM
cjal-3183	764	3	c.	c.	PROPN
cjal-3183	764	4	ex	ex	NOUN
cjal-3183	764	5	-	-	ADJ
cjal-3183	764	6	post	post	ADJ
cjal-3183	764	7	approvals	approval	NOUN
cjal-3183	764	8	as	as	SCONJ
cjal-3183	764	9	baori	baori	NOUN
cjal-3183	764	10	involved	involve	VERB
cjal-3183	764	11	a	a	DET
cjal-3183	764	12	large	large	ADJ
cjal-3183	764	13	claim	claim	NOUN
cjal-3183	764	14	as	as	ADV
cjal-3183	764	15	well	well	ADV
cjal-3183	764	16	as	as	ADP
cjal-3183	764	17	difficult	difficult	ADJ
cjal-3183	764	18	legal	legal	ADJ
cjal-3183	764	19	and	and	CCONJ
cjal-3183	764	20	policy	policy	NOUN
cjal-3183	764	21	questions,15	questions,15	NOUN
cjal-3183	764	22	3	3	NUM
cjal-3183	764	23	the	the	DET
cjal-3183	764	24	local	local	ADJ
cjal-3183	764	25	officials	official	NOUN
cjal-3183	764	26	had	have	VERB
cjal-3183	764	27	to	to	PART
cjal-3183	764	28	seek	seek	VERB
cjal-3183	764	29	approval	approval	NOUN
cjal-3183	764	30	from	from	ADP
cjal-3183	764	31	their	their	PRON
cjal-3183	764	32	superiors	superior	NOUN
cjal-3183	764	33	on	on	ADP
cjal-3183	764	34	148	148	NUM
cjal-3183	764	35	.	.	PUNCT
cjal-3183	765	1	the	the	DET
cjal-3183	765	2	cict	cict	PROPN
cjal-3183	765	3	as	as	SCONJ
cjal-3183	765	4	applied	apply	VERB
cjal-3183	765	5	to	to	ADP
cjal-3183	765	6	domestic	domestic	ADJ
cjal-3183	765	7	enterprises	enterprise	NOUN
cjal-3183	765	8	was	be	AUX
cjal-3183	765	9	displaced	displace	VERB
cjal-3183	765	10	by	by	ADP
cjal-3183	765	11	a	a	DET
cjal-3183	765	12	nev	nev	ADJ
cjal-3183	765	13	industry	industry	NOUN
cjal-3183	765	14	and	and	CCONJ
cjal-3183	765	15	commerce	commerce	NOUN
cjal-3183	765	16	tax	tax	NOUN
cjal-3183	765	17	in	in	ADP
cjal-3183	765	18	1973	1973	NUM
cjal-3183	765	19	;	;	PUNCT
cjal-3183	765	20	but	but	CCONJ
cjal-3183	765	21	in	in	ADP
cjal-3183	765	22	1983	1983	NUM
cjal-3183	765	23	,	,	PUNCT
cjal-3183	765	24	the	the	DET
cjal-3183	765	25	chinese	chinese	ADJ
cjal-3183	765	26	government	government	NOUN
cjal-3183	765	27	formally	formally	ADV
cjal-3183	765	28	decided	decide	VERB
cjal-3183	765	29	that	that	SCONJ
cjal-3183	765	30	the	the	DET
cjal-3183	765	31	cict	cict	NOUN
cjal-3183	765	32	continued	continue	VERB
cjal-3183	765	33	to	to	PART
cjal-3183	765	34	apply	apply	VERB
cjal-3183	765	35	to	to	ADP
cjal-3183	765	36	foreign	foreign	ADJ
cjal-3183	765	37	investment	investment	NOUN
cjal-3183	765	38	enterprises	enterprise	NOUN
cjal-3183	765	39	and	and	CCONJ
cjal-3183	765	40	businesses	business	NOUN
cjal-3183	765	41	.	.	PUNCT
cjal-3183	766	1	see	see	VERB
cjal-3183	766	2	jiang	jiang	PROPN
cjal-3183	766	3	,	,	PUNCT
cjal-3183	766	4	supra	supra	PROPN
cjal-3183	766	5	note	note	PROPN
cjal-3183	766	6	40	40	NUM
cjal-3183	766	7	,	,	PUNCT
cjal-3183	766	8	at	at	ADP
cjal-3183	766	9	590	590	NUM
cjal-3183	766	10	-	-	SYM
cjal-3183	766	11	91	91	NUM
cjal-3183	766	12	.	.	PUNCT
cjal-3183	767	1	meanwhile	meanwhile	ADV
cjal-3183	767	2	,	,	PUNCT
cjal-3183	767	3	a	a	DET
cjal-3183	767	4	decision	decision	NOUN
cjal-3183	767	5	of	of	ADP
cjal-3183	767	6	the	the	DET
cjal-3183	767	7	state	state	NOUN
cjal-3183	767	8	council	council	PROPN
cjal-3183	767	9	in	in	ADP
cjal-3183	767	10	january	january	PROPN
cjal-3183	767	11	1981	1981	NUM
cjal-3183	767	12	gave	give	VERB
cjal-3183	767	13	the	the	DET
cjal-3183	767	14	finance	finance	NOUN
cjal-3183	767	15	ministry	ministry	NOUN
cjal-3183	767	16	the	the	DET
cjal-3183	767	17	power	power	NOUN
cjal-3183	767	18	to	to	PART
cjal-3183	767	19	issue	issue	VERB
cjal-3183	767	20	rulings	ruling	NOUN
cjal-3183	767	21	on	on	ADP
cjal-3183	767	22	changes	change	NOUN
cjal-3183	767	23	of	of	ADP
cjal-3183	767	24	taxable	taxable	ADJ
cjal-3183	767	25	items	item	NOUN
cjal-3183	767	26	and	and	CCONJ
cjal-3183	767	27	tax	tax	NOUN
cjal-3183	767	28	rates	rate	NOUN
cjal-3183	767	29	.	.	PUNCT
cjal-3183	768	1	decision	decision	NOUN
cjal-3183	768	2	of	of	ADP
cjal-3183	768	3	the	the	DET
cjal-3183	768	4	state	state	NOUN
cjal-3183	768	5	council	council	PROPN
cjal-3183	768	6	concerning	concern	VERB
cjal-3183	768	7	balancing	balance	VERB
cjal-3183	768	8	fiscal	fiscal	ADJ
cjal-3183	768	9	revenue	revenue	NOUN
cjal-3183	768	10	and	and	CCONJ
cjal-3183	768	11	expenditure	expenditure	NOUN
cjal-3183	768	12	and	and	CCONJ
cjal-3183	768	13	tightening	tighten	VERB
cjal-3183	768	14	financial	financial	ADJ
cjal-3183	768	15	management	management	NOUN
cjal-3183	768	16	(	(	PUNCT
cjal-3183	768	17	guowuyuan	guowuyuan	PROPN
cjal-3183	768	18	guanyu	guanyu	PROPN
cjal-3183	768	19	pingheng	pingheng	PROPN
cjal-3183	768	20	caizheng	caizheng	PROPN
cjal-3183	768	21	shouzhi	shouzhi	PROPN
cjal-3183	768	22	yange	yange	VERB
cjal-3183	768	23	caizheng	caizheng	PROPN
cjal-3183	768	24	guanli	guanli	PROPN
cjal-3183	768	25	de	de	X
cjal-3183	768	26	jueding	jueding	NOUN
cjal-3183	768	27	)	)	PUNCT
cjal-3183	768	28	,	,	PUNCT
cjal-3183	768	29	jan	jan	PROPN
cjal-3183	768	30	.	.	PROPN
cjal-3183	768	31	26	26	NUM
cjal-3183	768	32	,	,	PUNCT
cjal-3183	768	33	1981,1981fagu	1981,1981fagu	NUM
cjal-3183	768	34	htnbian	htnbian	ADJ
cjal-3183	768	35	95,96	95,96	NOUN
cjal-3183	768	36	.	.	PUNCT
cjal-3183	769	1	state	state	NOUN
cjal-3183	769	2	financial	financial	ADJ
cjal-3183	769	3	and	and	CCONJ
cjal-3183	769	4	tax	tax	NOUN
cjal-3183	769	5	officials	official	NOUN
cjal-3183	769	6	subsequently	subsequently	ADV
cjal-3183	769	7	expanded	expand	VERB
cjal-3183	769	8	the	the	DET
cjal-3183	769	9	scope	scope	NOUN
cjal-3183	769	10	of	of	ADP
cjal-3183	769	11	the	the	DET
cjal-3183	769	12	cict	cict	NOUN
cjal-3183	769	13	through	through	ADP
cjal-3183	769	14	ministerial	ministerial	ADJ
cjal-3183	769	15	pronouncements	pronouncement	NOUN
cjal-3183	769	16	.	.	PUNCT
cjal-3183	770	1	149	149	NUM
cjal-3183	770	2	.	.	PUNCT
cjal-3183	771	1	reply	reply	NOUN
cjal-3183	771	2	of	of	ADP
cjal-3183	771	3	the	the	DET
cjal-3183	771	4	general	general	ADJ
cjal-3183	771	5	tax	tax	PROPN
cjal-3183	771	6	bureau	bureau	NOUN
cjal-3183	771	7	concerning	concern	VERB
cjal-3183	771	8	imposing	impose	VERB
cjal-3183	771	9	the	the	DET
cjal-3183	771	10	consolidated	consolidated	ADJ
cjal-3183	771	11	industrial	industrial	ADJ
cjal-3183	771	12	and	and	CCONJ
cjal-3183	771	13	commercial	commercial	ADJ
cjal-3183	771	14	tax	tax	NOUN
cjal-3183	771	15	on	on	ADP
cjal-3183	771	16	entertainment	entertainment	NOUN
cjal-3183	771	17	service	service	NOUN
cjal-3183	771	18	projects	project	NOUN
cjal-3183	771	19	of	of	ADP
cjal-3183	771	20	chinese	chinese	ADJ
cjal-3183	771	21	-	-	PUNCT
cjal-3183	771	22	foreign	foreign	ADJ
cjal-3183	771	23	equity	equity	NOUN
cjal-3183	771	24	joint	joint	ADJ
cjal-3183	771	25	ventures	venture	NOUN
cjal-3183	771	26	,	,	PUNCT
cjal-3183	771	27	cooperative	cooperative	ADJ
cjal-3183	771	28	joint	joint	ADJ
cjal-3183	771	29	ventures	venture	NOUN
cjal-3183	771	30	or	or	CCONJ
cjal-3183	771	31	wholly	wholly	ADV
cjal-3183	771	32	foreign	foreign	ADJ
cjal-3183	771	33	owned	own	VERB
cjal-3183	771	34	businesses	business	NOUN
cjal-3183	771	35	(	(	PUNCT
cjal-3183	771	36	shuiwu	shuiwu	PROPN
cjal-3183	771	37	zongju	zongju	PROPN
cjal-3183	771	38	guanyu	guanyu	PROPN
cjal-3183	771	39	dui	dui	PROPN
cjal-3183	771	40	zhongwai	zhongwai	PROPN
cjal-3183	771	41	hezi	hezi	PROPN
cjal-3183	771	42	hezuo	hezuo	PROPN
cjal-3183	771	43	jingying	jingye	VERB
cjal-3183	771	44	huo	huo	PROPN
cjal-3183	771	45	keshang	keshang	PROPN
cjal-3183	771	46	duli	duli	NOUN
cjal-3183	772	1	jingying	jingye	VERB
cjal-3183	772	2	yule	yule	NOUN
cjal-3183	772	3	fuwuxing	fuwuxe	VERB
cjal-3183	772	4	xiangmu	xiangmu	PROPN
cjal-3183	772	5	shouru	shouru	PROPN
cjal-3183	772	6	zhengshou	zhengshou	PROPN
cjal-3183	772	7	gongshang	gongshang	PROPN
cjal-3183	772	8	tongyi	tongyi	PROPN
cjal-3183	772	9	shui	shui	PROPN
cjal-3183	772	10	wenti	wenti	PROPN
cjal-3183	772	11	de	de	X
cjal-3183	772	12	pifu	pifu	PROPN
cjal-3183	772	13	)	)	PUNCT
cjal-3183	772	14	,	,	PUNCT
cjal-3183	772	15	jun	jun	PROPN
cjal-3183	772	16	.	.	PROPN
cjal-3183	772	17	8	8	NUM
cjal-3183	772	18	,	,	PUNCT
cjal-3183	772	19	1985	1985	NUM
cjal-3183	772	20	,	,	PUNCT
cjal-3183	772	21	guoj1a	guoj1a	ADJ
cjal-3183	772	22	shu!wuju	shu!wuju	NOUN
cjal-3183	772	23	[	[	NOUN
cjal-3183	772	24	state	state	NOUN
cjal-3183	772	25	taxation	taxation	NOUN
cjal-3183	772	26	bureau],ziongguoshewai	bureau],ziongguoshewai	PROPN
cjal-3183	772	27	shuishoufaguiji	shuishoufaguiji	NOUN
cjal-3183	773	1	[	[	X
cjal-3183	773	2	collectionofchina'sforeigntax	collectionofchina'sforeigntax	ADJ
cjal-3183	773	3	laws	law	NOUN
cjal-3183	773	4	and	and	CCONJ
cjal-3183	773	5	regulations	regulation	NOUN
cjal-3183	773	6	]	]	PUNCT
cjal-3183	773	7	307	307	NUM
cjal-3183	773	8	(	(	PUNCT
cjal-3183	773	9	1989	1989	NUM
cjal-3183	773	10	)	)	PUNCT
cjal-3183	773	11	.	.	PUNCT
cjal-3183	774	1	150	150	NUM
cjal-3183	774	2	.	.	X
cjal-3183	775	1	circular	circular	ADJ
cjal-3183	775	2	(	(	PUNCT
cjal-3183	775	3	86	86	NUM
cjal-3183	775	4	)	)	PUNCT
cjal-3183	775	5	no	no	NOUN
cjal-3183	775	6	.	.	NOUN
cjal-3183	776	1	143	143	NUM
cjal-3183	776	2	,	,	PUNCT
cjal-3183	776	3	supra	supra	PROPN
cjal-3183	776	4	note	note	NOUN
cjal-3183	776	5	55	55	NUM
cjal-3183	776	6	.	.	X
cjal-3183	776	7	151	151	NUM
cjal-3183	776	8	.	.	PUNCT
cjal-3183	777	1	circular	circular	ADJ
cjal-3183	777	2	(	(	PUNCT
cjal-3183	777	3	86)no	86)no	NOUN
cjal-3183	777	4	.	.	PUNCT
cjal-3183	778	1	170,supra	170,supra	NUM
cjal-3183	778	2	note	note	VERB
cjal-3183	778	3	55	55	NUM
cjal-3183	778	4	.	.	PUNCT
cjal-3183	778	5	152	152	NUM
cjal-3183	778	6	.	.	PUNCT
cjal-3183	779	1	the	the	DET
cjal-3183	779	2	chinese	chinese	ADJ
cjal-3183	779	3	officials	official	NOUN
cjal-3183	779	4	never	never	ADV
cjal-3183	779	5	admitted	admit	VERB
cjal-3183	779	6	the	the	DET
cjal-3183	779	7	possibility	possibility	NOUN
cjal-3183	779	8	ofeonflict	ofeonflict	ADJ
cjal-3183	779	9	or	or	CCONJ
cjal-3183	779	10	incongruence	incongruence	NOUN
cjal-3183	779	11	between	between	ADP
cjal-3183	779	12	the	the	DET
cjal-3183	779	13	text	text	NOUN
cjal-3183	779	14	or	or	CCONJ
cjal-3183	779	15	legislative	legislative	ADJ
cjal-3183	779	16	history	history	NOUN
cjal-3183	779	17	of	of	ADP
cjal-3183	779	18	the	the	DET
cjal-3183	779	19	cicta	cicta	NOUN
cjal-3183	779	20	which	which	PRON
cjal-3183	779	21	did	do	AUX
cjal-3183	779	22	not	not	PART
cjal-3183	779	23	contemplate	contemplate	VERB
cjal-3183	779	24	golfcoursesfclubs	golfcoursesfclub	NOUN
cjal-3183	779	25	on	on	ADP
cjal-3183	779	26	the	the	DET
cjal-3183	779	27	one	one	NUM
cjal-3183	779	28	hand	hand	NOUN
cjal-3183	779	29	and	and	CCONJ
cjal-3183	779	30	the	the	DET
cjal-3183	779	31	ministerial	ministerial	ADJ
cjal-3183	779	32	pronouncements	pronouncement	NOUN
cjal-3183	779	33	which	which	PRON
cjal-3183	779	34	subjected	subject	VERB
cjal-3183	779	35	golfcourses	golfcourse	NOUN
cjal-3183	779	36	and	and	CCONJ
cjal-3183	779	37	clubs	club	NOUN
cjal-3183	779	38	to	to	ADP
cjal-3183	779	39	the	the	DET
cjal-3183	779	40	cicton	cicton	NOUN
cjal-3183	779	41	the	the	DET
cjal-3183	779	42	other	other	ADJ
cjal-3183	779	43	hand	hand	NOUN
cjal-3183	779	44	.	.	PUNCT
cjal-3183	780	1	to	to	PART
cjal-3183	780	2	present	present	VERB
cjal-3183	780	3	a	a	DET
cjal-3183	780	4	coherence	coherence	NOUN
cjal-3183	780	5	between	between	ADP
cjal-3183	780	6	the	the	DET
cjal-3183	780	7	text	text	NOUN
cjal-3183	780	8	of	of	ADP
cjal-3183	780	9	the	the	DET
cjal-3183	780	10	cicta	cicta	NOUN
cjal-3183	780	11	and	and	CCONJ
cjal-3183	780	12	the	the	DET
cjal-3183	780	13	ministerial	ministerial	ADJ
cjal-3183	780	14	pronouncements	pronouncement	NOUN
cjal-3183	780	15	is	be	AUX
cjal-3183	780	16	important	important	ADJ
cjal-3183	780	17	to	to	ADP
cjal-3183	780	18	the	the	DET
cjal-3183	780	19	local	local	ADJ
cjal-3183	780	20	officials	official	NOUN
cjal-3183	780	21	!	!	PUNCT
cjal-3183	781	1	efforts	effort	NOUN
cjal-3183	781	2	to	to	PART
cjal-3183	781	3	induce	induce	VERB
cjal-3183	781	4	the	the	DET
cjal-3183	781	5	taxpayer	taxpayer	NOUN
cjal-3183	781	6	to	to	PART
cjal-3183	781	7	comply	comply	VERB
cjal-3183	781	8	with	with	ADP
cjal-3183	781	9	their	their	PRON
cjal-3183	781	10	decision	decision	NOUN
cjal-3183	781	11	.	.	PUNCT
cjal-3183	782	1	153	153	NUM
cjal-3183	782	2	.	.	PUNCT
cjal-3183	783	1	officials	official	NOUN
cjal-3183	783	2	need	need	AUX
cjal-3183	783	3	not	not	PART
cjal-3183	783	4	try	try	VERB
cjal-3183	783	5	to	to	PART
cjal-3183	783	6	get	get	VERB
cjal-3183	783	7	approvals	approval	NOUN
cjal-3183	783	8	and	and	CCONJ
cjal-3183	783	9	endorsements	endorsement	NOUN
cjal-3183	783	10	from	from	ADP
cjal-3183	783	11	the	the	DET
cjal-3183	783	12	state	state	NOUN
cjal-3183	783	13	tax	tax	NOUN
cjal-3183	783	14	authorities	authority	NOUN
cjal-3183	783	15	in	in	ADP
cjal-3183	783	16	every	every	DET
cjal-3183	783	17	tax	tax	NOUN
cjal-3183	783	18	administrative	administrative	ADJ
cjal-3183	783	19	case	case	NOUN
cjal-3183	783	20	.	.	PUNCT
cjal-3183	784	1	they	they	PRON
cjal-3183	784	2	may	may	AUX
cjal-3183	784	3	not	not	PART
cjal-3183	784	4	have	have	VERB
cjal-3183	784	5	to	to	PART
cjal-3183	784	6	do	do	VERB
cjal-3183	784	7	so	so	ADV
cjal-3183	784	8	if	if	SCONJ
cjal-3183	784	9	they	they	PRON
cjal-3183	784	10	feel	feel	VERB
cjal-3183	784	11	comfortable	comfortable	ADJ
cjal-3183	784	12	vith	vith	ADP
cjal-3183	784	13	the	the	DET
cjal-3183	784	14	way	way	NOUN
cjal-3183	784	15	they	they	PRON
cjal-3183	784	16	apply	apply	VERB
cjal-3183	784	17	law	law	NOUN
cjal-3183	784	18	and	and	CCONJ
cjal-3183	784	19	make	make	VERB
cjal-3183	784	20	their	their	PRON
cjal-3183	784	21	determinations	determination	NOUN
cjal-3183	784	22	.	.	PUNCT
cjal-3183	785	1	as	as	SCONJ
cjal-3183	785	2	baori	baori	NOUN
cjal-3183	785	3	involved	involve	VERB
cjal-3183	785	4	a	a	DET
cjal-3183	785	5	large	large	ADJ
cjal-3183	785	6	amount	amount	NOUN
cjal-3183	785	7	of	of	ADP
cjal-3183	785	8	tax	tax	NOUN
cjal-3183	785	9	delinquencies	delinquency	NOUN
cjal-3183	785	10	,	,	PUNCT
cjal-3183	785	11	a	a	DET
cjal-3183	785	12	tough	tough	ADJ
cjal-3183	785	13	foreign	foreign	ADJ
cjal-3183	785	14	investor	investor	NOUN
cjal-3183	785	15	,	,	PUNCT
cjal-3183	785	16	and	and	CCONJ
cjal-3183	785	17	some	some	DET
cjal-3183	785	18	ofmost	ofmost	ADJ
cjal-3183	785	19	difficult	difficult	ADJ
cjal-3183	785	20	legal	legal	ADJ
cjal-3183	785	21	and	and	CCONJ
cjal-3183	785	22	policy	policy	NOUN
cjal-3183	785	23	issues	issue	NOUN
cjal-3183	785	24	,	,	PUNCT
cjal-3183	785	25	however	however	ADV
cjal-3183	785	26	,	,	PUNCT
cjal-3183	785	27	the	the	DET
cjal-3183	785	28	local	local	ADJ
cjal-3183	785	29	officials	official	NOUN
cjal-3183	785	30	understandably	understandably	ADV
cjal-3183	785	31	took	take	VERB
cjal-3183	785	32	the	the	DET
cjal-3183	785	33	pains	pain	NOUN
cjal-3183	785	34	to	to	PART
cjal-3183	785	35	seek	seek	VERB
cjal-3183	785	36	approval	approval	NOUN
cjal-3183	785	37	of	of	ADP
cjal-3183	785	38	even	even	ADV
cjal-3183	785	39	relatively	relatively	ADV
cjal-3183	785	40	trivial	trivial	ADJ
cjal-3183	785	41	details	detail	NOUN
cjal-3183	785	42	,	,	PUNCT
cjal-3183	785	43	1998	1998	NUM
cjal-3183	785	44	]	]	PUNCT
cjal-3183	785	45	columbia	columbia	PROPN
cjal-3183	785	46	journal	journal	PROPN
cjal-3183	785	47	of	of	ADP
cjal-3183	785	48	asian	asian	PROPN
cjal-3183	785	49	la	la	PROPN
cjal-3183	785	50	w	w	PROPN
cjal-3183	785	51	an	an	DET
cjal-3183	785	52	ad	ad	NOUN
cjal-3183	785	53	hoc	hoc	X
cjal-3183	785	54	basis	basis	NOUN
cjal-3183	785	55	.	.	PUNCT
cjal-3183	786	1	'54	'54	NUM
cjal-3183	786	2	they	they	PRON
cjal-3183	786	3	first	first	ADV
cjal-3183	786	4	did	do	VERB
cjal-3183	786	5	so	so	ADV
cjal-3183	786	6	in	in	ADP
cjal-3183	786	7	early	early	ADJ
cjal-3183	786	8	1996.11	1996.11	NUM
cjal-3183	786	9	under	under	ADP
cjal-3183	786	10	the	the	DET
cjal-3183	786	11	1993	1993	NUM
cjal-3183	786	12	business	business	NOUN
cjal-3183	786	13	tax	tax	NOUN
cjal-3183	786	14	regulations	regulation	NOUN
cjal-3183	786	15	,	,	PUNCT
cjal-3183	786	16	"	"	PUNCT
cjal-3183	786	17	labor	labor	NOUN
cjal-3183	786	18	services	service	NOUN
cjal-3183	786	19	...	...	PUNCT
cjal-3183	786	20	within	within	ADP
cjal-3183	786	21	the	the	DET
cjal-3183	786	22	territory	territory	NOUN
cjal-3183	786	23	of	of	ADP
cjal-3183	786	24	the	the	DET
cjal-3183	786	25	people	people	NOUN
cjal-3183	786	26	's	's	PART
cjal-3183	786	27	republic	republic	NOUN
cjal-3183	786	28	of	of	ADP
cjal-3183	786	29	china	china	PROPN
cjal-3183	786	30	"	"	PUNCT
cjal-3183	786	31	are	be	AUX
cjal-3183	786	32	subject	subject	ADJ
cjal-3183	786	33	to	to	ADP
cjal-3183	786	34	the	the	DET
cjal-3183	786	35	business	business	NOUN
cjal-3183	786	36	tax	tax	NOUN
cjal-3183	786	37	.	.	PUNCT
cjal-3183	787	1	'56	'56	NUM
cjal-3183	788	1	this	this	DET
cjal-3183	788	2	language	language	NOUN
cjal-3183	788	3	authorizes	authorize	VERB
cjal-3183	788	4	the	the	DET
cjal-3183	788	5	officials	official	NOUN
cjal-3183	788	6	to	to	PART
cjal-3183	788	7	tax	tax	NOUN
cjal-3183	788	8	club	club	NOUN
cjal-3183	788	9	fees	fee	NOUN
cjal-3183	788	10	that	that	PRON
cjal-3183	788	11	are	be	AUX
cjal-3183	788	12	derived	derive	VERB
cjal-3183	788	13	from	from	ADP
cjal-3183	788	14	labor	labor	NOUN
cjal-3183	788	15	services	service	NOUN
cjal-3183	788	16	inside	inside	ADP
cjal-3183	788	17	chinese	chinese	ADJ
cjal-3183	788	18	territory	territory	NOUN
cjal-3183	788	19	.	.	PUNCT
cjal-3183	789	1	in	in	ADP
cjal-3183	789	2	baori	baori	PROPN
cjal-3183	789	3	,	,	PUNCT
cjal-3183	789	4	the	the	DET
cjal-3183	789	5	japanese	japanese	ADJ
cjal-3183	789	6	investor	investor	NOUN
cjal-3183	789	7	conducted	conduct	VERB
cjal-3183	789	8	overseas	overseas	ADJ
cjal-3183	789	9	membership	membership	NOUN
cjal-3183	789	10	recruitment	recruitment	NOUN
cjal-3183	789	11	and	and	CCONJ
cjal-3183	789	12	fee	fee	NOUN
cjal-3183	789	13	collections	collection	NOUN
cjal-3183	789	14	outside	outside	ADP
cjal-3183	789	15	china	china	PROPN
cjal-3183	789	16	.	.	PUNCT
cjal-3183	789	17	'	'	PUNCT
cjal-3183	790	1	57	57	NUM
cjal-3183	790	2	to	to	PART
cjal-3183	790	3	tax	tax	VERB
cjal-3183	790	4	overseas	overseas	ADJ
cjal-3183	790	5	membership	membership	NOUN
cjal-3183	790	6	fees	fee	NOUN
cjal-3183	790	7	,	,	PUNCT
cjal-3183	790	8	the	the	DET
cjal-3183	790	9	local	local	ADJ
cjal-3183	790	10	officials	official	NOUN
cjal-3183	790	11	rationalized	rationalize	VERB
cjal-3183	790	12	that	that	SCONJ
cjal-3183	790	13	overseas	overseas	ADJ
cjal-3183	790	14	members	member	NOUN
cjal-3183	790	15	had	have	AUX
cjal-3183	790	16	paid	pay	VERB
cjal-3183	790	17	fees	fee	NOUN
cjal-3183	790	18	for	for	ADP
cjal-3183	790	19	playing	play	VERB
cjal-3183	790	20	golf	golf	NOUN
cjal-3183	790	21	in	in	ADP
cjal-3183	790	22	shenzhen	shenzhen	PROPN
cjal-3183	790	23	and	and	CCONJ
cjal-3183	790	24	that	that	SCONJ
cjal-3183	790	25	"	"	PUNCT
cjal-3183	790	26	labor	labor	NOUN
cjal-3183	790	27	services	service	NOUN
cjal-3183	790	28	,	,	PUNCT
cjal-3183	790	29	"	"	PUNCT
cjal-3183	790	30	in	in	ADP
cjal-3183	790	31	exchange	exchange	NOUN
cjal-3183	790	32	for	for	ADP
cjal-3183	790	33	fee	fee	NOUN
cjal-3183	790	34	payments	payment	NOUN
cjal-3183	790	35	,	,	PUNCT
cjal-3183	790	36	therefore	therefore	ADV
cjal-3183	790	37	took	take	VERB
cjal-3183	790	38	place	place	NOUN
cjal-3183	790	39	in	in	ADP
cjal-3183	790	40	china	china	PROPN
cjal-3183	790	41	.	.	PUNCT
cjal-3183	791	1	'58	'58	NUM
cjal-3183	791	2	no	no	ADV
cjal-3183	791	3	matter	matter	ADV
cjal-3183	791	4	how	how	SCONJ
cjal-3183	791	5	sound	sound	NOUN
cjal-3183	791	6	this	this	DET
cjal-3183	791	7	rationalization	rationalization	NOUN
cjal-3183	791	8	was	be	AUX
cjal-3183	791	9	,	,	PUNCT
cjal-3183	791	10	it	it	PRON
cjal-3183	791	11	amounted	amount	VERB
cjal-3183	791	12	to	to	ADP
cjal-3183	791	13	an	an	DET
cjal-3183	791	14	interpretation	interpretation	NOUN
cjal-3183	791	15	of	of	ADP
cjal-3183	791	16	what	what	PRON
cjal-3183	791	17	"	"	PUNCT
cjal-3183	791	18	labor	labor	NOUN
cjal-3183	791	19	services	service	NOUN
cjal-3183	791	20	"	"	PUNCT
cjal-3183	791	21	and	and	CCONJ
cjal-3183	791	22	"	"	PUNCT
cjal-3183	791	23	within	within	ADP
cjal-3183	791	24	the	the	DET
cjal-3183	791	25	territory	territory	NOUN
cjal-3183	791	26	"	"	PUNCT
cjal-3183	791	27	meant	mean	VERB
cjal-3183	791	28	.	.	PUNCT
cjal-3183	792	1	however	however	ADV
cjal-3183	792	2	,	,	PUNCT
cjal-3183	792	3	the	the	DET
cjal-3183	792	4	local	local	ADJ
cjal-3183	792	5	officials	official	NOUN
cjal-3183	792	6	are	be	AUX
cjal-3183	792	7	supposed	suppose	VERB
cjal-3183	792	8	to	to	PART
cjal-3183	792	9	implement	implement	VERB
cjal-3183	792	10	law	law	NOUN
cjal-3183	792	11	only	only	ADV
cjal-3183	792	12	and	and	CCONJ
cjal-3183	792	13	are	be	AUX
cjal-3183	792	14	given	give	VERB
cjal-3183	792	15	no	no	DET
cjal-3183	792	16	mandate	mandate	NOUN
cjal-3183	792	17	to	to	PART
cjal-3183	792	18	interpret	interpret	VERB
cjal-3183	792	19	government	government	NOUN
cjal-3183	792	20	regulations	regulation	NOUN
cjal-3183	792	21	.	.	PUNCT
cjal-3183	793	1	'59	'59	NUM
cjal-3183	793	2	therefore	therefore	ADV
cjal-3183	793	3	,	,	PUNCT
cjal-3183	793	4	any	any	DET
cjal-3183	793	5	such	such	ADJ
cjal-3183	793	6	interpretations	interpretation	NOUN
cjal-3183	793	7	had	have	VERB
cjal-3183	793	8	no	no	DET
cjal-3183	793	9	authoritative	authoritative	ADJ
cjal-3183	793	10	status	status	NOUN
cjal-3183	793	11	until	until	ADP
cjal-3183	793	12	properly	properly	ADV
cjal-3183	793	13	endorsed	endorse	VERB
cjal-3183	793	14	by	by	ADP
cjal-3183	793	15	the	the	DET
cjal-3183	793	16	officials	official	NOUN
cjal-3183	793	17	in	in	ADP
cjal-3183	793	18	the	the	DET
cjal-3183	793	19	sgat	sgat	NOUN
cjal-3183	793	20	in	in	ADP
cjal-3183	793	21	charge	charge	NOUN
cjal-3183	793	22	of	of	ADP
cjal-3183	793	23	interpreting	interpret	VERB
cjal-3183	793	24	the	the	DET
cjal-3183	793	25	government	government	NOUN
cjal-3183	793	26	regulations	regulation	NOUN
cjal-3183	793	27	in	in	ADP
cjal-3183	793	28	question	question	NOUN
cjal-3183	793	29	.	.	PUNCT
cjal-3183	794	1	although	although	SCONJ
cjal-3183	794	2	they	they	PRON
cjal-3183	794	3	had	have	VERB
cjal-3183	794	4	a	a	DET
cjal-3183	794	5	gut	gut	NOUN
cjal-3183	794	6	feeling	feeling	NOUN
cjal-3183	794	7	that	that	SCONJ
cjal-3183	794	8	they	they	PRON
cjal-3183	794	9	made	make	VERB
cjal-3183	794	10	the	the	DET
cjal-3183	794	11	right	right	ADJ
cjal-3183	794	12	decision	decision	NOUN
cjal-3183	794	13	to	to	PART
cjal-3183	794	14	target	target	VERB
cjal-3183	794	15	the	the	DET
cjal-3183	794	16	jv	jv	NOUN
cjal-3183	794	17	for	for	ADP
cjal-3183	794	18	tax	tax	NOUN
cjal-3183	794	19	evasion	evasion	NOUN
cjal-3183	794	20	.	.	PUNCT
cjal-3183	795	1	154	154	NUM
cjal-3183	795	2	.	.	PUNCT
cjal-3183	796	1	shenzhen	shenzhen	PROPN
cjal-3183	796	2	local	local	ADJ
cjal-3183	796	3	taxation	taxation	NOUN
cjal-3183	796	4	officials	official	NOUN
cjal-3183	796	5	sought	seek	VERB
cjal-3183	796	6	instructions	instruction	NOUN
cjal-3183	796	7	and	and	CCONJ
cjal-3183	796	8	approval	approval	NOUN
cjal-3183	796	9	for	for	ADP
cjal-3183	796	10	their	their	PRON
cjal-3183	796	11	decision	decision	NOUN
cjal-3183	796	12	and	and	CCONJ
cjal-3183	796	13	action	action	NOUN
cjal-3183	796	14	from	from	ADP
cjal-3183	796	15	the	the	DET
cjal-3183	796	16	superiors	superior	NOUN
cjal-3183	796	17	at	at	ADP
cjal-3183	796	18	the	the	DET
cjal-3183	796	19	municipal	municipal	ADJ
cjal-3183	796	20	,	,	PUNCT
cjal-3183	796	21	provincial	provincial	ADJ
cjal-3183	796	22	and	and	CCONJ
cjal-3183	796	23	national	national	ADJ
cjal-3183	796	24	levels	level	NOUN
cjal-3183	796	25	.	.	PUNCT
cjal-3183	797	1	chinese	chinese	ADJ
cjal-3183	797	2	officials	official	NOUN
cjal-3183	797	3	are	be	AUX
cjal-3183	797	4	under	under	ADP
cjal-3183	797	5	a	a	DET
cjal-3183	797	6	parallel	parallel	ADJ
cjal-3183	797	7	control	control	NOUN
cjal-3183	797	8	system	system	NOUN
cjal-3183	797	9	based	base	VERB
cjal-3183	797	10	on	on	ADP
cjal-3183	797	11	both	both	CCONJ
cjal-3183	797	12	vertical	vertical	ADJ
cjal-3183	797	13	(	(	PUNCT
cjal-3183	797	14	tiao	tiao	NOUN
cjal-3183	797	15	)	)	PUNCT
cjal-3183	797	16	and	and	CCONJ
cjal-3183	797	17	horizontal	horizontal	ADJ
cjal-3183	797	18	(	(	PUNCT
cjal-3183	797	19	kuai	kuai	NOUN
cjal-3183	797	20	)	)	PUNCT
cjal-3183	797	21	principles	principle	NOUN
cjal-3183	797	22	;	;	PUNCT
cjal-3183	797	23	the	the	DET
cjal-3183	797	24	vertical	vertical	ADJ
cjal-3183	797	25	control	control	PROPN
cjal-3183	797	26	principle	principle	NOUN
cjal-3183	797	27	holds	hold	VERB
cjal-3183	797	28	low	low	ADJ
cjal-3183	797	29	officials	official	NOUN
cjal-3183	797	30	responsible	responsible	ADJ
cjal-3183	797	31	to	to	ADP
cjal-3183	797	32	their	their	PRON
cjal-3183	797	33	superiors	superior	NOUN
cjal-3183	797	34	within	within	ADP
cjal-3183	797	35	the	the	DET
cjal-3183	797	36	same	same	ADJ
cjal-3183	797	37	bureaucratic	bureaucratic	ADJ
cjal-3183	797	38	line	line	NOUN
cjal-3183	797	39	;	;	PUNCT
cjal-3183	797	40	thus	thus	ADV
cjal-3183	797	41	,	,	PUNCT
cjal-3183	797	42	municipal	municipal	ADJ
cjal-3183	797	43	tax	tax	NOUN
cjal-3183	797	44	officials	official	NOUN
cjal-3183	797	45	report	report	VERB
cjal-3183	797	46	their	their	PRON
cjal-3183	797	47	duties	duty	NOUN
cjal-3183	797	48	and	and	CCONJ
cjal-3183	797	49	take	take	VERB
cjal-3183	797	50	assignments	assignment	NOUN
cjal-3183	797	51	from	from	ADP
cjal-3183	797	52	state	state	NOUN
cjal-3183	797	53	and	and	CCONJ
cjal-3183	797	54	provincial	provincial	ADJ
cjal-3183	797	55	tax	tax	NOUN
cjal-3183	797	56	authorities	authority	NOUN
cjal-3183	797	57	.	.	PUNCT
cjal-3183	798	1	whereas	whereas	SCONJ
cjal-3183	798	2	under	under	ADP
cjal-3183	798	3	the	the	DET
cjal-3183	798	4	horizontal	horizontal	ADJ
cjal-3183	798	5	control	control	PROPN
cjal-3183	798	6	principle	principle	PROPN
cjal-3183	798	7	,	,	PUNCT
cjal-3183	798	8	municipal	municipal	ADJ
cjal-3183	798	9	tax	tax	NOUN
cjal-3183	798	10	officials	official	NOUN
cjal-3183	798	11	should	should	AUX
cjal-3183	798	12	simultaneously	simultaneously	ADV
cjal-3183	798	13	report	report	VERB
cjal-3183	798	14	their	their	PRON
cjal-3183	798	15	works	work	NOUN
cjal-3183	798	16	to	to	PART
cjal-3183	798	17	,	,	PUNCT
cjal-3183	798	18	and	and	CCONJ
cjal-3183	798	19	receive	receive	VERB
cjal-3183	798	20	instructions	instruction	NOUN
cjal-3183	798	21	from	from	ADP
cjal-3183	798	22	,	,	PUNCT
cjal-3183	798	23	the	the	DET
cjal-3183	798	24	municipal	municipal	ADJ
cjal-3183	798	25	government	government	NOUN
cjal-3183	798	26	and	and	CCONJ
cjal-3183	798	27	party	party	NOUN
cjal-3183	798	28	committee	committee	NOUN
cjal-3183	798	29	.	.	PUNCT
cjal-3183	799	1	for	for	ADP
cjal-3183	799	2	a	a	DET
cjal-3183	799	3	discussion	discussion	NOUN
cjal-3183	799	4	of	of	ADP
cjal-3183	799	5	china	china	PROPN
cjal-3183	799	6	's	's	PART
cjal-3183	799	7	vertical	vertical	ADJ
cjal-3183	799	8	and	and	CCONJ
cjal-3183	799	9	horizontal	horizontal	ADJ
cjal-3183	799	10	control	control	NOUN
cjal-3183	799	11	principles	principle	NOUN
cjal-3183	799	12	,	,	PUNCT
cjal-3183	799	13	see	see	VERB
cjal-3183	799	14	kenneth	kenneth	PROPN
cjal-3183	799	15	lieberthal	lieberthal	PROPN
cjal-3183	799	16	,	,	PUNCT
cjal-3183	799	17	governing	govern	VERB
cjal-3183	799	18	china	china	PROPN
cjal-3183	799	19	169	169	NUM
cjal-3183	799	20	-	-	SYM
cjal-3183	799	21	70	70	NUM
cjal-3183	799	22	(	(	PUNCT
cjal-3183	799	23	1995	1995	NUM
cjal-3183	799	24	)	)	PUNCT
cjal-3183	799	25	.	.	PUNCT
cjal-3183	800	1	for	for	ADP
cjal-3183	800	2	a	a	DET
cjal-3183	800	3	discussion	discussion	NOUN
cjal-3183	800	4	of	of	ADP
cjal-3183	800	5	how	how	SCONJ
cjal-3183	800	6	the	the	DET
cjal-3183	800	7	principles	principle	NOUN
cjal-3183	800	8	work	work	VERB
cjal-3183	800	9	for	for	ADP
cjal-3183	800	10	the	the	DET
cjal-3183	800	11	court	court	NOUN
cjal-3183	800	12	system	system	NOUN
cjal-3183	800	13	,	,	PUNCT
cjal-3183	800	14	see	see	VERB
cjal-3183	800	15	clarke	clarke	PROPN
cjal-3183	800	16	,	,	PUNCT
cjal-3183	800	17	supra	supra	PROPN
cjal-3183	800	18	note	note	PROPN
cjal-3183	800	19	21	21	NUM
cjal-3183	800	20	,	,	PUNCT
cjal-3183	800	21	at	at	ADP
cjal-3183	800	22	85	85	NUM
cjal-3183	800	23	.	.	PUNCT
cjal-3183	801	1	in	in	ADP
cjal-3183	801	2	baori	baori	PROPN
cjal-3183	801	3	,	,	PUNCT
cjal-3183	801	4	the	the	DET
cjal-3183	801	5	shenzhcn	shenzhcn	NOUN
cjal-3183	801	6	local	local	ADJ
cjal-3183	801	7	taxation	taxation	NOUN
cjal-3183	801	8	bureau	bureau	NOUN
cjal-3183	801	9	submitted	submit	VERB
cjal-3183	801	10	a	a	DET
cjal-3183	801	11	total	total	NOUN
cjal-3183	801	12	of	of	ADP
cjal-3183	801	13	over	over	ADP
cjal-3183	801	14	fifty	fifty	NUM
cjal-3183	801	15	written	write	VERB
cjal-3183	801	16	reports	report	NOUN
cjal-3183	801	17	and	and	CCONJ
cjal-3183	801	18	requests	request	NOUN
cjal-3183	801	19	for	for	ADP
cjal-3183	801	20	instruction	instruction	NOUN
cjal-3183	801	21	,	,	PUNCT
cjal-3183	801	22	over	over	ADP
cjal-3183	801	23	one	one	NUM
cjal-3183	801	24	hundred	hundred	NUM
cjal-3183	801	25	oral	oral	ADJ
cjal-3183	801	26	briefs	brief	NOUN
cjal-3183	801	27	and	and	CCONJ
cjal-3183	801	28	over	over	ADP
cjal-3183	801	29	twenty	twenty	NUM
cjal-3183	801	30	special	special	ADJ
cjal-3183	801	31	communications	communication	NOUN
cjal-3183	801	32	about	about	ADP
cjal-3183	801	33	the	the	DET
cjal-3183	801	34	development	development	NOUN
cjal-3183	801	35	of	of	ADP
cjal-3183	801	36	the	the	DET
cjal-3183	801	37	case	case	NOUN
cjal-3183	801	38	to	to	ADP
cjal-3183	801	39	the	the	DET
cjal-3183	801	40	sgat	sgat	NOUN
cjal-3183	801	41	,	,	PUNCT
cjal-3183	801	42	the	the	DET
cjal-3183	801	43	guangdong	guangdong	PROPN
cjal-3183	801	44	provincial	provincial	PROPN
cjal-3183	801	45	local	local	ADJ
cjal-3183	801	46	taxation	taxation	NOUN
cjal-3183	801	47	bureau	bureau	NOUN
cjal-3183	801	48	,	,	PUNCT
cjal-3183	801	49	and	and	CCONJ
cjal-3183	801	50	the	the	DET
cjal-3183	801	51	shenzhen	shenzhen	PROPN
cjal-3183	801	52	municipal	municipal	PROPN
cjal-3183	801	53	party	party	PROPN
cjal-3183	801	54	committee	committee	PROPN
cjal-3183	801	55	and	and	CCONJ
cjal-3183	801	56	government	government	NOUN
cjal-3183	801	57	.	.	PUNCT
cjal-3183	802	1	shangguan	shangguan	PROPN
cjal-3183	802	2	,	,	PUNCT
cjal-3183	802	3	supra	supra	PROPN
cjal-3183	802	4	note	note	NOUN
cjal-3183	802	5	4	4	NUM
cjal-3183	802	6	,	,	PUNCT
cjal-3183	802	7	at	at	ADP
cjal-3183	802	8	12	12	NUM
cjal-3183	802	9	.	.	PUNCT
cjal-3183	803	1	from	from	ADP
cjal-3183	803	2	a	a	DET
cjal-3183	803	3	legal	legal	ADJ
cjal-3183	803	4	point	point	NOUN
cjal-3183	803	5	of	of	ADP
cjal-3183	803	6	view	view	NOUN
cjal-3183	803	7	,	,	PUNCT
cjal-3183	803	8	the	the	DET
cjal-3183	803	9	communication	communication	NOUN
cjal-3183	803	10	between	between	ADP
cjal-3183	803	11	the	the	DET
cjal-3183	803	12	local	local	ADJ
cjal-3183	803	13	taxation	taxation	NOUN
cjal-3183	803	14	officials	official	NOUN
cjal-3183	803	15	and	and	CCONJ
cjal-3183	803	16	officials	official	NOUN
cjal-3183	803	17	at	at	ADP
cjal-3183	803	18	the	the	DET
cjal-3183	803	19	sgat	sgat	NOUN
cjal-3183	803	20	in	in	ADP
cjal-3183	803	21	beijing	beijing	PROPN
cjal-3183	803	22	is	be	AUX
cjal-3183	803	23	most	most	ADV
cjal-3183	803	24	interesting	interesting	ADJ
cjal-3183	803	25	as	as	SCONJ
cjal-3183	803	26	it	it	PRON
cjal-3183	803	27	addressed	address	VERB
cjal-3183	803	28	the	the	DET
cjal-3183	803	29	key	key	ADJ
cjal-3183	803	30	legal	legal	ADJ
cjal-3183	803	31	and	and	CCONJ
cjal-3183	803	32	policy	policy	NOUN
cjal-3183	803	33	issues	issue	NOUN
cjal-3183	803	34	in	in	ADP
cjal-3183	803	35	the	the	DET
cjal-3183	803	36	ease	ease	NOUN
cjal-3183	803	37	.	.	PUNCT
cjal-3183	804	1	in	in	ADP
cjal-3183	804	2	fact	fact	NOUN
cjal-3183	804	3	,	,	PUNCT
cjal-3183	804	4	the	the	DET
cjal-3183	804	5	sgat	sgat	NOUN
cjal-3183	804	6	has	have	VERB
cjal-3183	804	7	both	both	CCONJ
cjal-3183	804	8	rule	rule	NOUN
cjal-3183	804	9	-	-	PUNCT
cjal-3183	804	10	making	make	VERB
cjal-3183	804	11	and	and	CCONJ
cjal-3183	804	12	interpretation	interpretation	NOUN
cjal-3183	804	13	authority	authority	NOUN
cjal-3183	804	14	in	in	ADP
cjal-3183	804	15	the	the	DET
cjal-3183	804	16	case	case	NOUN
cjal-3183	804	17	.	.	PUNCT
cjal-3183	805	1	in	in	ADP
cjal-3183	805	2	contrast	contrast	NOUN
cjal-3183	805	3	,	,	PUNCT
cjal-3183	805	4	the	the	DET
cjal-3183	805	5	shenzhen	shenzhen	PROPN
cjal-3183	805	6	municipal	municipal	ADJ
cjal-3183	805	7	leaders	leader	NOUN
cjal-3183	805	8	have	have	VERB
cjal-3183	805	9	no	no	DET
cjal-3183	805	10	tax	tax	NOUN
cjal-3183	805	11	rule	rule	NOUN
cjal-3183	805	12	-	-	PUNCT
cjal-3183	805	13	making	make	VERB
cjal-3183	805	14	and	and	CCONJ
cjal-3183	805	15	interpretation	interpretation	NOUN
cjal-3183	805	16	authority	authority	NOUN
cjal-3183	805	17	,	,	PUNCT
cjal-3183	805	18	and	and	CCONJ
cjal-3183	805	19	their	their	PRON
cjal-3183	805	20	approval	approval	NOUN
cjal-3183	805	21	and	and	CCONJ
cjal-3183	805	22	support	support	NOUN
cjal-3183	805	23	were	be	AUX
cjal-3183	805	24	intended	intend	VERB
cjal-3183	805	25	to	to	PART
cjal-3183	805	26	satisfy	satisfy	VERB
cjal-3183	805	27	moral	moral	ADJ
cjal-3183	805	28	,	,	PUNCT
cjal-3183	805	29	political	political	ADJ
cjal-3183	805	30	and	and	CCONJ
cjal-3183	805	31	administrative	administrative	ADJ
cjal-3183	805	32	necessities	necessity	NOUN
cjal-3183	805	33	.	.	PUNCT
cjal-3183	806	1	the	the	DET
cjal-3183	806	2	shenzhen	shenzhen	PROPN
cjal-3183	806	3	municipal	municipal	ADJ
cjal-3183	806	4	leaders	leader	NOUN
cjal-3183	806	5	endorsed	endorse	VERB
cjal-3183	806	6	the	the	DET
cjal-3183	806	7	local	local	ADJ
cjal-3183	806	8	taxation	taxation	NOUN
cjal-3183	806	9	bureau	bureau	NOUN
cjal-3183	806	10	's	's	PART
cjal-3183	806	11	decision	decision	NOUN
cjal-3183	806	12	and	and	CCONJ
cjal-3183	806	13	action	action	NOUN
cjal-3183	806	14	primarily	primarily	ADV
cjal-3183	806	15	for	for	ADP
cjal-3183	806	16	revenue	revenue	NOUN
cjal-3183	806	17	and	and	CCONJ
cjal-3183	806	18	official	official	ADJ
cjal-3183	806	19	solidarity	solidarity	NOUN
cjal-3183	806	20	reasons	reason	NOUN
cjal-3183	806	21	.	.	PUNCT
cjal-3183	807	1	155	155	NUM
cjal-3183	807	2	.	.	PUNCT
cjal-3183	807	3	see	see	VERB
cjal-3183	807	4	supra	supra	PROPN
cjal-3183	807	5	text	text	NOUN
cjal-3183	807	6	accompanying	accompanying	ADJ
cjal-3183	807	7	note	note	NOUN
cjal-3183	807	8	44	44	NUM
cjal-3183	807	9	.	.	PUNCT
cjal-3183	808	1	156	156	NUM
cjal-3183	808	2	.	.	X
cjal-3183	808	3	1993	1993	NUM
cjal-3183	808	4	business	business	NOUN
cjal-3183	808	5	tax	tax	NOUN
cjal-3183	808	6	regulations	regulation	NOUN
cjal-3183	808	7	,	,	PUNCT
cjal-3183	808	8	supra	supra	PROPN
cjal-3183	808	9	note	note	NOUN
cjal-3183	808	10	44	44	NUM
cjal-3183	808	11	,	,	PUNCT
cjal-3183	808	12	art	art	NOUN
cjal-3183	808	13	.	.	PUNCT
cjal-3183	809	1	1	1	NUM
cjal-3183	809	2	.	.	X
cjal-3183	809	3	157	157	NUM
cjal-3183	809	4	.	.	PUNCT
cjal-3183	810	1	analysis	analysis	NOUN
cjal-3183	810	2	about	about	ADP
cjal-3183	810	3	baori	baori	PROPN
cjal-3183	810	4	,	,	PUNCT
cjal-3183	810	5	supra	supra	PROPN
cjal-3183	810	6	note	note	PROPN
cjal-3183	810	7	14	14	NUM
cjal-3183	810	8	,	,	PUNCT
cjal-3183	810	9	at	at	ADP
cjal-3183	810	10	7	7	NUM
cjal-3183	810	11	(	(	PUNCT
cjal-3183	810	12	quoting	quote	VERB
cjal-3183	810	13	the	the	DET
cjal-3183	810	14	japanese	japanese	ADJ
cjal-3183	810	15	side	side	NOUN
cjal-3183	810	16	's	's	PART
cjal-3183	810	17	allegation	allegation	NOUN
cjal-3183	810	18	)	)	PUNCT
cjal-3183	810	19	.	.	PUNCT
cjal-3183	811	1	158	158	NUM
cjal-3183	811	2	.	.	X
cjal-3183	811	3	1997	1997	NUM
cjal-3183	811	4	interview	interview	NOUN
cjal-3183	811	5	,	,	PUNCT
cjal-3183	811	6	supra	supra	PROPN
cjal-3183	811	7	note	note	PROPN
cjal-3183	811	8	14	14	NUM
cjal-3183	811	9	,	,	PUNCT
cjal-3183	811	10	at	at	ADP
cjal-3183	811	11	6	6	NUM
cjal-3183	811	12	.	.	PUNCT
cjal-3183	812	1	it	it	PRON
cjal-3183	812	2	appeared	appear	VERB
cjal-3183	812	3	that	that	SCONJ
cjal-3183	812	4	there	there	PRON
cjal-3183	812	5	were	be	VERB
cjal-3183	812	6	overseas	overseas	ADJ
cjal-3183	812	7	club	club	NOUN
cjal-3183	812	8	members	member	NOUN
cjal-3183	812	9	who	who	PRON
cjal-3183	812	10	had	have	AUX
cjal-3183	812	11	paid	pay	VERB
cjal-3183	812	12	fees	fee	NOUN
cjal-3183	812	13	but	but	CCONJ
cjal-3183	812	14	never	never	ADV
cjal-3183	812	15	came	come	VERB
cjal-3183	812	16	to	to	ADP
cjal-3183	812	17	shenzhen	shenzhen	PROPN
cjal-3183	812	18	to	to	PART
cjal-3183	812	19	play	play	VERB
cjal-3183	812	20	golf	golf	NOUN
cjal-3183	812	21	.	.	PUNCT
cjal-3183	813	1	analysis	analysis	NOUN
cjal-3183	813	2	about	about	ADP
cjal-3183	813	3	baori	baori	PROPN
cjal-3183	813	4	,	,	PUNCT
cjal-3183	813	5	supra	supra	PROPN
cjal-3183	813	6	note	note	PROPN
cjal-3183	813	7	14	14	NUM
cjal-3183	813	8	,	,	PUNCT
cjal-3183	813	9	at	at	ADP
cjal-3183	813	10	7	7	NUM
cjal-3183	813	11	(	(	PUNCT
cjal-3183	813	12	quoting	quote	VERB
cjal-3183	813	13	the	the	DET
cjal-3183	813	14	japanese	japanese	ADJ
cjal-3183	813	15	side	side	NOUN
cjal-3183	813	16	's	's	PART
cjal-3183	813	17	allegation	allegation	NOUN
cjal-3183	813	18	)	)	PUNCT
cjal-3183	813	19	.	.	PUNCT
cjal-3183	814	1	159	159	NUM
cjal-3183	814	2	.	.	PUNCT
cjal-3183	815	1	only	only	ADV
cjal-3183	815	2	high	high	ADJ
cjal-3183	815	3	officials	official	NOUN
cjal-3183	815	4	in	in	ADP
cjal-3183	815	5	the	the	DET
cjal-3183	815	6	state	state	NOUN
cjal-3183	815	7	legislative	legislative	ADJ
cjal-3183	815	8	,	,	PUNCT
cjal-3183	815	9	administrative	administrative	ADJ
cjal-3183	815	10	andjudicial	andjudicial	ADJ
cjal-3183	815	11	organs	organ	NOUN
cjal-3183	815	12	can	can	AUX
cjal-3183	815	13	interpret	interpret	VERB
cjal-3183	815	14	law	law	NOUN
cjal-3183	815	15	,	,	PUNCT
cjal-3183	815	16	see	see	VERB
cjal-3183	815	17	supra	supra	PROPN
cjal-3183	815	18	note	note	PROPN
cjal-3183	815	19	17	17	NUM
cjal-3183	815	20	.	.	PUNCT
cjal-3183	816	1	[	[	X
cjal-3183	816	2	12:2	12:2	NUM
cjal-3183	816	3	the	the	DET
cjal-3183	816	4	administrative	administrative	ADJ
cjal-3183	816	5	use	use	NOUN
cjal-3183	816	6	of	of	ADP
cjal-3183	816	7	l4	l4	PROPN
cjal-3183	816	8	win	win	VERB
cjal-3183	816	9	china	china	PROPN
cjal-3183	816	10	another	another	DET
cjal-3183	816	11	controversy	controversy	NOUN
cjal-3183	816	12	concerned	concern	VERB
cjal-3183	816	13	the	the	DET
cjal-3183	816	14	identity	identity	NOUN
cjal-3183	816	15	of	of	ADP
cjal-3183	816	16	the	the	DET
cjal-3183	816	17	party	party	NOUN
cjal-3183	816	18	to	to	PART
cjal-3183	816	19	be	be	AUX
cjal-3183	816	20	charged	charge	VERB
cjal-3183	816	21	with	with	ADP
cjal-3183	816	22	the	the	DET
cjal-3183	816	23	tax	tax	NOUN
cjal-3183	816	24	:	:	PUNCT
cjal-3183	816	25	whether	whether	SCONJ
cjal-3183	816	26	the	the	DET
cjal-3183	816	27	jv	jv	NOUN
cjal-3183	816	28	or	or	CCONJ
cjal-3183	816	29	the	the	DET
cjal-3183	816	30	japanese	japanese	ADJ
cjal-3183	816	31	investor	investor	NOUN
cjal-3183	816	32	should	should	AUX
cjal-3183	816	33	be	be	AUX
cjal-3183	816	34	held	hold	VERB
cjal-3183	816	35	liable	liable	ADJ
cjal-3183	816	36	to	to	PART
cjal-3183	816	37	pay	pay	VERB
cjal-3183	816	38	taxes	taxis	NOUN
cjal-3183	816	39	on	on	ADP
cjal-3183	816	40	overseas	overseas	ADJ
cjal-3183	816	41	membership	membership	NOUN
cjal-3183	816	42	fees	fee	NOUN
cjal-3183	816	43	.	.	PUNCT
cjal-3183	817	1	the	the	DET
cjal-3183	817	2	business	business	NOUN
cjal-3183	817	3	tax	tax	NOUN
cjal-3183	817	4	applies	apply	VERB
cjal-3183	817	5	to	to	ADP
cjal-3183	817	6	business	business	NOUN
cjal-3183	817	7	receipts	receipt	NOUN
cjal-3183	817	8	which	which	PRON
cjal-3183	817	9	are	be	AUX
cjal-3183	817	10	defined	define	VERB
cjal-3183	817	11	as	as	ADP
cjal-3183	817	12	"	"	PUNCT
cjal-3183	817	13	full	full	ADJ
cjal-3183	817	14	price	price	NOUN
cjal-3183	817	15	and	and	CCONJ
cjal-3183	817	16	all	all	DET
cjal-3183	817	17	additional	additional	ADJ
cjal-3183	817	18	charges	charge	NOUN
cjal-3183	817	19	that	that	PRON
cjal-3183	817	20	are	be	AUX
cjal-3183	817	21	collected	collect	VERB
cjal-3183	817	22	by	by	ADP
cjal-3183	817	23	the	the	DET
cjal-3183	817	24	taxpayer	taxpayer	NOUN
cjal-3183	817	25	from	from	ADP
cjal-3183	817	26	the	the	DET
cjal-3183	817	27	other	other	ADJ
cjal-3183	817	28	party	party	NOUN
cjal-3183	817	29	for	for	ADP
cjal-3183	817	30	the	the	DET
cjal-3183	817	31	provision	provision	NOUN
cjal-3183	817	32	of	of	ADP
cjal-3183	817	33	taxable	taxable	ADJ
cjal-3183	817	34	services	service	NOUN
cjal-3183	817	35	"	"	PUNCT
cjal-3183	817	36	.	.	PUNCT
cjal-3183	818	1	60	60	NUM
cjal-3183	818	2	according	accord	VERB
cjal-3183	818	3	to	to	ADP
cjal-3183	818	4	the	the	DET
cjal-3183	818	5	joint	joint	ADJ
cjal-3183	818	6	venture	venture	NOUN
cjal-3183	818	7	partners	partner	NOUN
cjal-3183	818	8	'	'	PART
cjal-3183	818	9	agreement	agreement	NOUN
cjal-3183	818	10	,	,	PUNCT
cjal-3183	818	11	overseas	overseas	ADJ
cjal-3183	818	12	club	club	NOUN
cjal-3183	818	13	membership	membership	NOUN
cjal-3183	818	14	fees	fee	NOUN
cjal-3183	818	15	were	be	AUX
cjal-3183	818	16	directly	directly	ADV
cjal-3183	818	17	collected	collect	VERB
cjal-3183	818	18	by	by	ADP
cjal-3183	818	19	and	and	CCONJ
cjal-3183	818	20	thus	thus	ADV
cjal-3183	818	21	remained	remain	VERB
cjal-3183	818	22	the	the	DET
cjal-3183	818	23	revenue	revenue	NOUN
cjal-3183	818	24	of	of	ADP
cjal-3183	818	25	the	the	DET
cjal-3183	818	26	japanese	japanese	ADJ
cjal-3183	818	27	investor	investor	NOUN
cjal-3183	818	28	,	,	PUNCT
cjal-3183	818	29	not	not	PART
cjal-3183	818	30	of	of	ADP
cjal-3183	818	31	the	the	DET
cjal-3183	818	32	jv.tft	jv.tft	PROPN
cjal-3183	818	33	the	the	DET
cjal-3183	818	34	japanese	japanese	ADJ
cjal-3183	818	35	investor	investor	NOUN
cjal-3183	818	36	thus	thus	ADV
cjal-3183	818	37	had	have	VERB
cjal-3183	818	38	an	an	DET
cjal-3183	818	39	exclusive	exclusive	ADJ
cjal-3183	818	40	claim	claim	NOUN
cjal-3183	818	41	to	to	ADP
cjal-3183	818	42	the	the	DET
cjal-3183	818	43	overseas	overseas	ADJ
cjal-3183	818	44	membership	membership	NOUN
cjal-3183	818	45	fees	fee	NOUN
cjal-3183	818	46	.	.	PUNCT
cjal-3183	819	1	'62	'62	NOUN
cjal-3183	819	2	as	as	SCONJ
cjal-3183	819	3	the	the	DET
cjal-3183	819	4	jv	jv	NOUN
cjal-3183	819	5	had	have	VERB
cjal-3183	819	6	no	no	DET
cjal-3183	819	7	legal	legal	ADJ
cjal-3183	819	8	right	right	NOUN
cjal-3183	819	9	to	to	ADP
cjal-3183	819	10	the	the	DET
cjal-3183	819	11	money	money	NOUN
cjal-3183	819	12	,	,	PUNCT
cjal-3183	819	13	it	it	PRON
cjal-3183	819	14	would	would	AUX
cjal-3183	819	15	seem	seem	VERB
cjal-3183	819	16	that	that	SCONJ
cjal-3183	819	17	the	the	DET
cjal-3183	819	18	jv	jv	NOUN
cjal-3183	819	19	should	should	AUX
cjal-3183	819	20	have	have	VERB
cjal-3183	819	21	no	no	DET
cjal-3183	819	22	tax	tax	NOUN
cjal-3183	819	23	liability	liability	NOUN
cjal-3183	819	24	.	.	PUNCT
cjal-3183	820	1	63	63	NUM
cjal-3183	821	1	yet	yet	ADV
cjal-3183	821	2	,	,	PUNCT
cjal-3183	821	3	the	the	DET
cjal-3183	821	4	local	local	ADJ
cjal-3183	821	5	taxation	taxation	NOUN
cjal-3183	821	6	bureau	bureau	NOUN
cjal-3183	821	7	held	hold	VERB
cjal-3183	821	8	that	that	SCONJ
cjal-3183	821	9	the	the	DET
cjal-3183	821	10	jv	jv	NOUN
cjal-3183	821	11	was	be	AUX
cjal-3183	821	12	liable	liable	ADJ
cjal-3183	821	13	for	for	ADP
cjal-3183	821	14	the	the	DET
cjal-3183	821	15	taxes	taxis	NOUN
cjal-3183	821	16	due	due	ADJ
cjal-3183	821	17	on	on	ADP
cjal-3183	821	18	overseas	overseas	ADJ
cjal-3183	821	19	membership	membership	NOUN
cjal-3183	821	20	fees	fee	NOUN
cjal-3183	821	21	,	,	PUNCT
cjal-3183	821	22	i	i	PRON
cjal-3183	821	23	"	"	PUNCT
cjal-3183	821	24	explaining	explain	VERB
cjal-3183	821	25	that	that	SCONJ
cjal-3183	821	26	the	the	DET
cjal-3183	821	27	fees	fee	NOUN
cjal-3183	821	28	were	be	AUX
cjal-3183	821	29	paid	pay	VERB
cjal-3183	821	30	by	by	ADP
cjal-3183	821	31	overseas	overseas	ADJ
cjal-3183	821	32	members	member	NOUN
cjal-3183	821	33	in	in	ADP
cjal-3183	821	34	exchange	exchange	NOUN
cjal-3183	821	35	for	for	ADP
cjal-3183	821	36	the	the	DET
cjal-3183	821	37	right	right	NOUN
cjal-3183	821	38	to	to	PART
cjal-3183	821	39	play	play	VERB
cjal-3183	821	40	golf	golf	NOUN
cjal-3183	821	41	in	in	ADP
cjal-3183	821	42	the	the	DET
cjal-3183	821	43	facilities	facility	NOUN
cjal-3183	821	44	owned	own	VERB
cjal-3183	821	45	and	and	CCONJ
cjal-3183	821	46	operated	operate	VERB
cjal-3183	821	47	by	by	ADP
cjal-3183	821	48	the	the	DET
cjal-3183	821	49	v	v	NOUN
cjal-3183	821	50	and	and	CCONJ
cjal-3183	821	51	that	that	SCONJ
cjal-3183	821	52	therefore	therefore	ADV
cjal-3183	821	53	the	the	DET
cjal-3183	821	54	fees	fee	NOUN
cjal-3183	821	55	properly	properly	ADV
cjal-3183	821	56	belonged	belong	VERB
cjal-3183	821	57	to	to	ADP
cjal-3183	821	58	the	the	DET
cjal-3183	821	59	joint	joint	ADJ
cjal-3183	821	60	venture	venture	NOUN
cjal-3183	821	61	club	club	NOUN
cjal-3183	821	62	,	,	PUNCT
cjal-3183	821	63	not	not	PART
cjal-3183	821	64	to	to	ADP
cjal-3183	821	65	the	the	DET
cjal-3183	821	66	160	160	NUM
cjal-3183	821	67	.	.	NOUN
cjal-3183	821	68	1993	1993	NUM
cjal-3183	821	69	business	business	NOUN
cjal-3183	821	70	tax	tax	NOUN
cjal-3183	821	71	regulations	regulation	NOUN
cjal-3183	821	72	,	,	PUNCT
cjal-3183	821	73	supra	supra	PROPN
cjal-3183	821	74	note	note	NOUN
cjal-3183	821	75	34	34	NUM
cjal-3183	821	76	,	,	PUNCT
cjal-3183	821	77	art	art	NOUN
cjal-3183	821	78	.	.	PUNCT
cjal-3183	822	1	5	5	NUM
cjal-3183	822	2	.	.	SYM
cjal-3183	822	3	161	161	NUM
cjal-3183	822	4	.	.	PUNCT
cjal-3183	823	1	see	see	VERB
cjal-3183	823	2	supra	supra	PROPN
cjal-3183	823	3	note	note	PROPN
cjal-3183	823	4	34	34	NUM
cjal-3183	823	5	and	and	CCONJ
cjal-3183	823	6	accompanying	accompany	VERB
cjal-3183	823	7	text	text	NOUN
cjal-3183	823	8	.	.	PUNCT
cjal-3183	824	1	162	162	NUM
cjal-3183	824	2	.	.	PUNCT
cjal-3183	825	1	analysis	analysis	NOUN
cjal-3183	825	2	about	about	ADP
cjal-3183	825	3	baori	baori	PROPN
cjal-3183	825	4	,	,	PUNCT
cjal-3183	825	5	supra	supra	PROPN
cjal-3183	825	6	note	note	PROPN
cjal-3183	825	7	14	14	NUM
cjal-3183	825	8	,	,	PUNCT
cjal-3183	825	9	at	at	ADP
cjal-3183	825	10	7	7	NUM
cjal-3183	825	11	.	.	NOUN
cjal-3183	825	12	163	163	NUM
cjal-3183	825	13	.	.	PUNCT
cjal-3183	826	1	this	this	DET
cjal-3183	826	2	approach	approach	NOUN
cjal-3183	826	3	is	be	AUX
cjal-3183	826	4	compelled	compel	VERB
cjal-3183	826	5	by	by	ADP
cjal-3183	826	6	accounting	accounting	NOUN
cjal-3183	826	7	principles	principle	NOUN
cjal-3183	826	8	.	.	PUNCT
cjal-3183	827	1	in	in	ADP
cjal-3183	827	2	accounting	accounting	NOUN
cjal-3183	827	3	,	,	PUNCT
cjal-3183	827	4	the	the	DET
cjal-3183	827	5	revenue	revenue	NOUN
cjal-3183	827	6	recognition	recognition	NOUN
cjal-3183	827	7	principle	principle	NOUN
cjal-3183	827	8	provides	provide	VERB
cjal-3183	827	9	that	that	SCONJ
cjal-3183	827	10	"	"	PUNCT
cjal-3183	827	11	revenue	revenue	NOUN
cjal-3183	827	12	is	be	AUX
cjal-3183	827	13	recognized	recognize	VERB
cjal-3183	827	14	when	when	SCONJ
cjal-3183	827	15	(	(	PUNCT
cjal-3183	827	16	i	i	NOUN
cjal-3183	827	17	)	)	PUNCT
cjal-3183	827	18	it	it	PRON
cjal-3183	827	19	is	be	AUX
cjal-3183	827	20	realized	realize	VERB
cjal-3183	827	21	or	or	CCONJ
cjal-3183	827	22	realizable	realizable	ADJ
cjal-3183	827	23	and	and	CCONJ
cjal-3183	827	24	(	(	PUNCT
cjal-3183	827	25	2	2	X
cjal-3183	827	26	)	)	PUNCT
cjal-3183	827	27	it	it	PRON
cjal-3183	827	28	is	be	AUX
cjal-3183	827	29	earned	earn	VERB
cjal-3183	827	30	"	"	PUNCT
cjal-3183	827	31	.	.	PUNCT
cjal-3183	828	1	donald	donald	PROPN
cjal-3183	828	2	e.	e.	PROPN
cjal-3183	828	3	kieso	kieso	PROPN
cjal-3183	828	4	&	&	CCONJ
cjal-3183	828	5	jerryj	jerryj	NOUN
cjal-3183	828	6	.	.	PUNCT
cjal-3183	829	1	weygandt	weygandt	PROPN
cjal-3183	829	2	,	,	PUNCT
cjal-3183	829	3	intermediate	intermediate	ADJ
cjal-3183	829	4	accounting	account	VERB
cjal-3183	829	5	809	809	NUM
cjal-3183	829	6	(	(	PUNCT
cjal-3183	829	7	1986	1986	NUM
cjal-3183	829	8	)	)	PUNCT
cjal-3183	829	9	.	.	PUNCT
cjal-3183	830	1	revenues	revenue	NOUN
cjal-3183	830	2	are	be	AUX
cjal-3183	830	3	earned	earn	VERB
cjal-3183	830	4	"	"	PUNCT
cjal-3183	830	5	when	when	SCONJ
cjal-3183	830	6	the	the	DET
cjal-3183	830	7	entity	entity	NOUN
cjal-3183	830	8	has	have	AUX
cjal-3183	830	9	substantially	substantially	ADV
cjal-3183	830	10	accomplished	accomplish	VERB
cjal-3183	830	11	what	what	PRON
cjal-3183	830	12	it	it	PRON
cjal-3183	830	13	must	must	AUX
cjal-3183	830	14	do	do	VERB
cjal-3183	830	15	to	to	PART
cjal-3183	830	16	be	be	AUX
cjal-3183	830	17	entitled	entitle	VERB
cjal-3183	830	18	to	to	ADP
cjal-3183	830	19	the	the	DET
cjal-3183	830	20	benefits	benefit	NOUN
cjal-3183	830	21	represented	represent	VERB
cjal-3183	830	22	by	by	ADP
cjal-3183	830	23	the	the	DET
cjal-3183	830	24	revenues	revenue	NOUN
cjal-3183	830	25	,	,	PUNCT
cjal-3183	830	26	that	that	PRON
cjal-3183	830	27	is	be	AUX
cjal-3183	830	28	when	when	SCONJ
cjal-3183	830	29	the	the	DET
cjal-3183	830	30	earnings	earning	NOUN
cjal-3183	830	31	process	process	NOUN
cjal-3183	830	32	is	be	AUX
cjal-3183	830	33	complete	complete	ADJ
cjal-3183	830	34	or	or	CCONJ
cjal-3183	830	35	virtually	virtually	ADV
cjal-3183	830	36	complete	complete	ADJ
cjal-3183	830	37	"	"	PUNCT
cjal-3183	830	38	.	.	PUNCT
cjal-3183	831	1	i	i	PRON
cjal-3183	831	2	d.	d.	PROPN
cjal-3183	831	3	article	article	PROPN
cjal-3183	831	4	5	5	NUM
cjal-3183	831	5	of	of	ADP
cjal-3183	831	6	the	the	DET
cjal-3183	831	7	1993	1993	NUM
cjal-3183	831	8	business	business	NOUN
cjal-3183	831	9	tax	tax	NOUN
cjal-3183	831	10	regulations	regulation	NOUN
cjal-3183	831	11	recognizes	recognize	VERB
cjal-3183	831	12	this	this	DET
cjal-3183	831	13	principle	principle	NOUN
cjal-3183	831	14	.	.	PUNCT
cjal-3183	832	1	an	an	DET
cjal-3183	832	2	apparent	apparent	ADJ
cjal-3183	832	3	exception	exception	NOUN
cjal-3183	832	4	to	to	ADP
cjal-3183	832	5	this	this	DET
cjal-3183	832	6	legal	legal	ADJ
cjal-3183	832	7	right	right	ADJ
cjal-3183	832	8	approach	approach	NOUN
cjal-3183	832	9	under	under	ADP
cjal-3183	832	10	the	the	DET
cjal-3183	832	11	business	business	NOUN
cjal-3183	832	12	tax	tax	NOUN
cjal-3183	832	13	regulations	regulation	NOUN
cjal-3183	832	14	is	be	AUX
cjal-3183	832	15	provided	provide	VERB
cjal-3183	832	16	by	by	ADP
cjal-3183	832	17	article	article	NOUN
cjal-3183	832	18	15	15	NUM
cjal-3183	832	19	of	of	ADP
cjal-3183	832	20	the	the	DET
cjal-3183	832	21	rules	rule	NOUN
cjal-3183	832	22	for	for	ADP
cjal-3183	832	23	implementation	implementation	NOUN
cjal-3183	832	24	of	of	ADP
cjal-3183	832	25	the	the	DET
cjal-3183	832	26	provisional	provisional	ADJ
cjal-3183	832	27	regulations	regulation	NOUN
cjal-3183	832	28	of	of	ADP
cjal-3183	832	29	the	the	DET
cjal-3183	832	30	people	people	NOUN
cjal-3183	832	31	's	's	PART
cjal-3183	832	32	republic	republic	NOUN
cjal-3183	832	33	of	of	ADP
cjal-3183	832	34	china	china	PROPN
cjal-3183	832	35	concerning	concern	VERB
cjal-3183	832	36	business	business	NOUN
cjal-3183	832	37	tax	tax	NOUN
cjal-3183	832	38	(	(	PUNCT
cjal-3183	832	39	zhonghua	zhonghua	PROPN
cjal-3183	832	40	renmin	renmin	PROPN
cjal-3183	832	41	gongheguo	gongheguo	PROPN
cjal-3183	832	42	yingye	yingye	PROPN
cjal-3183	832	43	shui	shui	PROPN
cjal-3183	832	44	zhanxing	zhanxing	PROPN
cjal-3183	832	45	tiaoli	tiaoli	PROPN
cjal-3183	832	46	shishi	shishi	PROPN
cjal-3183	832	47	xize	xize	PROPN
cjal-3183	832	48	)	)	PUNCT
cjal-3183	832	49	,	,	PUNCT
cjal-3183	832	50	dec	dec	PROPN
cjal-3183	832	51	.	.	PROPN
cjal-3183	832	52	25	25	NUM
cjal-3183	832	53	,	,	PUNCT
cjal-3183	832	54	1993	1993	NUM
cjal-3183	832	55	,	,	PUNCT
cjal-3183	832	56	caizhengbutiaofa	caizhengbutiaofa	NOUN
cjal-3183	832	57	si	si	X
cjal-3183	833	1	[	[	X
cjal-3183	833	2	law	law	NOUN
cjal-3183	833	3	department	department	NOUN
cjal-3183	833	4	of	of	ADP
cjal-3183	833	5	ministry	ministry	PROPN
cjal-3183	833	6	of	of	ADP
cjal-3183	833	7	finance	finance	PROPN
cjal-3183	833	8	]	]	PUNCT
cjal-3183	833	9	zhongguo	zhongguo	PROPN
cjal-3183	833	10	shewa	shewa	PROPN
cjal-3183	833	11	!	!	PUNCT
cjal-3183	834	1	shuishou	shuishou	PROPN
cjal-3183	834	2	falu	falu	PROPN
cjal-3183	834	3	fagui	fagui	VERB
cjal-3183	834	4	xinbian	xinbian	ADJ
cjal-3183	835	1	[	[	PUNCT
cjal-3183	835	2	the	the	DET
cjal-3183	835	3	foreign	foreign	ADJ
cjal-3183	835	4	-	-	PUNCT
cjal-3183	835	5	related	relate	VERB
cjal-3183	835	6	tax	tax	NOUN
cjal-3183	835	7	laws	law	NOUN
cjal-3183	835	8	and4d	and4d	PUNCT
cjal-3183	836	1	regulations	regulation	NOUN
cjal-3183	836	2	of	of	ADP
cjal-3183	836	3	the	the	DET
cjal-3183	836	4	people	people	NOUN
cjal-3183	836	5	's	's	PART
cjal-3183	836	6	republic	republic	NOUN
cjal-3183	836	7	of	of	ADP
cjal-3183	836	8	china	china	PROPN
cjal-3183	836	9	]	]	X
cjal-3183	836	10	230,233	230,233	NUM
cjal-3183	836	11	-	-	SYM
cjal-3183	836	12	234	234	NUM
cjal-3183	836	13	(	(	PUNCT
cjal-3183	836	14	1996	1996	NUM
cjal-3183	836	15	)	)	PUNCT
cjal-3183	836	16	,	,	PUNCT
cjal-3183	836	17	which	which	PRON
cjal-3183	836	18	authorizes	authorize	VERB
cjal-3183	836	19	the	the	DET
cjal-3183	836	20	tax	tax	NOUN
cjal-3183	836	21	authorities	authority	NOUN
cjal-3183	836	22	to	to	PART
cjal-3183	836	23	determine	determine	VERB
cjal-3183	836	24	the	the	DET
cjal-3183	836	25	sum	sum	NOUN
cjal-3183	836	26	of	of	ADP
cjal-3183	836	27	business	business	NOUN
cjal-3183	836	28	revenue	revenue	NOUN
cjal-3183	836	29	in	in	ADP
cjal-3183	836	30	case	case	NOUN
cjal-3183	836	31	the	the	DET
cjal-3183	836	32	price	price	NOUN
cjal-3183	836	33	of	of	ADP
cjal-3183	836	34	service	service	NOUN
cjal-3183	836	35	,	,	PUNCT
cjal-3183	836	36	transfer	transfer	NOUN
cjal-3183	836	37	of	of	ADP
cjal-3183	836	38	intangible	intangible	ADJ
cjal-3183	836	39	assets	asset	NOUN
cjal-3183	836	40	or	or	CCONJ
cjal-3183	836	41	sales	sale	NOUN
cjal-3183	836	42	of	of	ADP
cjal-3183	836	43	real	real	ADJ
cjal-3183	836	44	property	property	NOUN
cjal-3183	836	45	is	be	AUX
cjal-3183	836	46	obviously	obviously	ADV
cjal-3183	836	47	too	too	ADV
cjal-3183	836	48	low	low	ADJ
cjal-3183	836	49	without	without	ADP
cjal-3183	836	50	a	a	DET
cjal-3183	836	51	proper	proper	ADJ
cjal-3183	836	52	reason	reason	NOUN
cjal-3183	836	53	.	.	PUNCT
cjal-3183	837	1	164	164	NUM
cjal-3183	837	2	.	.	PUNCT
cjal-3183	838	1	it	it	PRON
cjal-3183	838	2	was	be	AUX
cjal-3183	838	3	important	important	ADJ
cjal-3183	838	4	for	for	SCONJ
cjal-3183	838	5	the	the	DET
cjal-3183	838	6	chinese	chinese	ADJ
cjal-3183	838	7	officials	official	NOUN
cjal-3183	838	8	to	to	PART
cjal-3183	838	9	hold	hold	VERB
cjal-3183	838	10	the	the	DET
cjal-3183	838	11	jv	jv	NOUN
cjal-3183	838	12	,	,	PUNCT
cjal-3183	838	13	instead	instead	ADV
cjal-3183	838	14	of	of	ADP
cjal-3183	838	15	the	the	DET
cjal-3183	838	16	japanese	japanese	ADJ
cjal-3183	838	17	investor	investor	NOUN
cjal-3183	838	18	,	,	PUNCT
cjal-3183	838	19	liable	liable	ADJ
cjal-3183	838	20	for	for	ADP
cjal-3183	838	21	taxes	taxis	NOUN
cjal-3183	838	22	on	on	ADP
cjal-3183	838	23	overseas	overseas	ADJ
cjal-3183	838	24	membership	membership	NOUN
cjal-3183	838	25	fees	fee	NOUN
cjal-3183	838	26	.	.	PUNCT
cjal-3183	839	1	because	because	SCONJ
cjal-3183	839	2	the	the	DET
cjal-3183	839	3	japanese	japanese	ADJ
cjal-3183	839	4	investor	investor	NOUN
cjal-3183	839	5	had	have	VERB
cjal-3183	839	6	no	no	DET
cjal-3183	839	7	proper	proper	ADJ
cjal-3183	839	8	licence	licence	NOUN
cjal-3183	839	9	to	to	PART
cjal-3183	839	10	do	do	VERB
cjal-3183	839	11	business	business	NOUN
cjal-3183	839	12	on	on	ADP
cjal-3183	839	13	its	its	PRON
cjal-3183	839	14	own	own	ADJ
cjal-3183	839	15	,	,	PUNCT
cjal-3183	839	16	there	there	PRON
cjal-3183	839	17	might	might	AUX
cjal-3183	839	18	be	be	AUX
cjal-3183	839	19	uncertainties	uncertainty	NOUN
cjal-3183	839	20	as	as	ADP
cjal-3183	839	21	to	to	ADP
cjal-3183	839	22	how	how	SCONJ
cjal-3183	839	23	it	it	PRON
cjal-3183	839	24	could	could	AUX
cjal-3183	839	25	be	be	AUX
cjal-3183	839	26	taxed	tax	VERB
cjal-3183	839	27	.	.	PUNCT
cjal-3183	840	1	moreover	moreover	ADV
cjal-3183	840	2	,	,	PUNCT
cjal-3183	840	3	to	to	PART
cjal-3183	840	4	hold	hold	VERB
cjal-3183	840	5	the	the	DET
cjal-3183	840	6	japanese	japanese	ADJ
cjal-3183	840	7	investor	investor	NOUN
cjal-3183	840	8	liable	liable	ADJ
cjal-3183	840	9	for	for	ADP
cjal-3183	840	10	chinese	chinese	ADJ
cjal-3183	840	11	taxes	taxis	NOUN
cjal-3183	840	12	would	would	AUX
cjal-3183	840	13	indicate	indicate	VERB
cjal-3183	840	14	that	that	SCONJ
cjal-3183	840	15	the	the	DET
cjal-3183	840	16	authorities	authority	NOUN
cjal-3183	840	17	accepted	accept	VERB
cjal-3183	840	18	the	the	DET
cjal-3183	840	19	japanese	japanese	ADJ
cjal-3183	840	20	investor	investor	NOUN
cjal-3183	840	21	's	's	PART
cjal-3183	840	22	argument	argument	NOUN
cjal-3183	840	23	that	that	SCONJ
cjal-3183	840	24	it	it	PRON
cjal-3183	840	25	was	be	AUX
cjal-3183	840	26	alone	alone	ADV
cjal-3183	840	27	responsible	responsible	ADJ
cjal-3183	840	28	for	for	ADP
cjal-3183	840	29	the	the	DET
cjal-3183	840	30	collection	collection	NOUN
cjal-3183	840	31	of	of	ADP
cjal-3183	840	32	membership	membership	NOUN
cjal-3183	840	33	fees	fee	NOUN
cjal-3183	840	34	which	which	PRON
cjal-3183	840	35	took	take	VERB
cjal-3183	840	36	place	place	NOUN
cjal-3183	840	37	outside	outside	ADP
cjal-3183	840	38	china	china	PROPN
cjal-3183	840	39	,	,	PUNCT
cjal-3183	840	40	and	and	CCONJ
cjal-3183	840	41	would	would	AUX
cjal-3183	840	42	therefore	therefore	ADV
cjal-3183	840	43	undermine	undermine	VERB
cjal-3183	840	44	the	the	DET
cjal-3183	840	45	authorities	authority	NOUN
cjal-3183	840	46	'	'	PART
cjal-3183	840	47	own	own	ADJ
cjal-3183	840	48	position	position	NOUN
cjal-3183	840	49	.	.	PUNCT
cjal-3183	841	1	finally	finally	ADV
cjal-3183	841	2	,	,	PUNCT
cjal-3183	841	3	there	there	PRON
cjal-3183	841	4	could	could	AUX
cjal-3183	841	5	be	be	AUX
cjal-3183	841	6	serious	serious	ADJ
cjal-3183	841	7	problems	problem	NOUN
cjal-3183	841	8	of	of	ADP
cjal-3183	841	9	enforcement	enforcement	NOUN
cjal-3183	841	10	if	if	SCONJ
cjal-3183	841	11	the	the	DET
cjal-3183	841	12	japanese	japanese	ADJ
cjal-3183	841	13	investor	investor	NOUN
cjal-3183	841	14	was	be	AUX
cjal-3183	841	15	identified	identify	VERB
cjal-3183	841	16	as	as	ADP
cjal-3183	841	17	the	the	DET
cjal-3183	841	18	taxpayer	taxpayer	NOUN
cjal-3183	841	19	.	.	PUNCT
cjal-3183	842	1	the	the	DET
cjal-3183	842	2	authorities	authority	NOUN
cjal-3183	842	3	might	might	AUX
cjal-3183	842	4	not	not	PART
cjal-3183	842	5	be	be	AUX
cjal-3183	842	6	able	able	ADJ
cjal-3183	842	7	to	to	PART
cjal-3183	842	8	take	take	VERB
cjal-3183	842	9	an	an	DET
cjal-3183	842	10	enforcement	enforcement	NOUN
cjal-3183	842	11	action	action	NOUN
cjal-3183	842	12	against	against	ADP
cjal-3183	842	13	the	the	DET
cjal-3183	842	14	jv	jv	NOUN
cjal-3183	842	15	which	which	PRON
cjal-3183	842	16	remained	remain	VERB
cjal-3183	842	17	a	a	DET
cjal-3183	842	18	separate	separate	ADJ
cjal-3183	842	19	entity	entity	NOUN
cjal-3183	842	20	,	,	PUNCT
cjal-3183	842	21	and	and	CCONJ
cjal-3183	842	22	there	there	PRON
cjal-3183	842	23	may	may	AUX
cjal-3183	842	24	have	have	AUX
cjal-3183	842	25	been	be	AUX
cjal-3183	842	26	no	no	DET
cjal-3183	842	27	significant	significant	ADJ
cjal-3183	842	28	assets	asset	NOUN
cjal-3183	842	29	the	the	DET
cjal-3183	842	30	japanese	japanese	ADJ
cjal-3183	842	31	investor	investor	NOUN
cjal-3183	842	32	was	be	AUX
cjal-3183	842	33	holding	hold	VERB
cjal-3183	842	34	in	in	ADP
cjal-3183	842	35	its	its	PRON
cjal-3183	842	36	own	own	ADJ
cjal-3183	842	37	name	name	NOUN
cjal-3183	842	38	in	in	ADP
cjal-3183	842	39	china	china	PROPN
cjal-3183	842	40	.	.	PUNCT
cjal-3183	843	1	on	on	ADP
cjal-3183	843	2	the	the	DET
cjal-3183	843	3	other	other	ADJ
cjal-3183	843	4	hand	hand	NOUN
cjal-3183	843	5	,	,	PUNCT
cjal-3183	843	6	the	the	DET
cjal-3183	843	7	enforcement	enforcement	NOUN
cjal-3183	843	8	action	action	NOUN
cjal-3183	843	9	against	against	ADP
cjal-3183	843	10	the	the	DET
cjal-3183	843	11	jv	jv	NOUN
cjal-3183	843	12	still	still	ADV
cjal-3183	843	13	hurt	hurt	VERB
cjal-3183	843	14	the	the	DET
cjal-3183	843	15	japanese	japanese	ADJ
cjal-3183	843	16	investor	investor	NOUN
cjal-3183	843	17	most	most	ADV
cjal-3183	843	18	as	as	SCONJ
cjal-3183	843	19	the	the	DET
cjal-3183	843	20	contribution	contribution	NOUN
cjal-3183	843	21	of	of	ADP
cjal-3183	843	22	the	the	DET
cjal-3183	843	23	chinese	chinese	ADJ
cjal-3183	843	24	partner	partner	NOUN
cjal-3183	843	25	mainly	mainly	ADV
cjal-3183	843	26	consisted	consist	VERB
cjal-3183	843	27	of	of	ADP
cjal-3183	843	28	land	land	NOUN
cjal-3183	843	29	,	,	PUNCT
cjal-3183	843	30	but	but	CCONJ
cjal-3183	843	31	the	the	DET
cjal-3183	843	32	japanese	japanese	ADJ
cjal-3183	843	33	investor	investor	NOUN
cjal-3183	843	34	contributed	contribute	VERB
cjal-3183	843	35	cash	cash	NOUN
cjal-3183	843	36	and	and	CCONJ
cjal-3183	843	37	other	other	ADJ
cjal-3183	843	38	assets	asset	NOUN
cjal-3183	843	39	for	for	ADP
cjal-3183	843	40	building	building	NOUN
cjal-3183	843	41	and	and	CCONJ
cjal-3183	843	42	operation	operation	NOUN
cjal-3183	843	43	ofthe	ofthe	NOUN
cjal-3183	843	44	golfcourse	golfcourse	NOUN
cjal-3183	843	45	and	and	CCONJ
cjal-3183	843	46	facilities	facility	NOUN
cjal-3183	843	47	.	.	PUNCT
cjal-3183	844	1	1998	1998	NUM
cjal-3183	844	2	]	]	PUNCT
cjal-3183	844	3	columbia	columbia	PROPN
cjal-3183	844	4	journal	journal	PROPN
cjal-3183	844	5	of	of	ADP
cjal-3183	844	6	asian	asian	PROPN
cjal-3183	844	7	la	la	PROPN
cjal-3183	844	8	w	w	PROPN
cjal-3183	844	9	japanese	japanese	PROPN
cjal-3183	844	10	partner	partner	NOUN
cjal-3183	844	11	.	.	PUNCT
cjal-3183	844	12	'65	'65	NUM
cjal-3183	844	13	this	this	DET
cjal-3183	844	14	position	position	NOUN
cjal-3183	844	15	rested	rest	VERB
cjal-3183	844	16	on	on	ADP
cjal-3183	844	17	the	the	DET
cjal-3183	844	18	assumption	assumption	NOUN
cjal-3183	844	19	that	that	SCONJ
cjal-3183	844	20	the	the	DET
cjal-3183	844	21	case	case	NOUN
cjal-3183	844	22	involved	involve	VERB
cjal-3183	844	23	a	a	DET
cjal-3183	844	24	typical	typical	ADJ
cjal-3183	844	25	transaction	transaction	NOUN
cjal-3183	844	26	where	where	SCONJ
cjal-3183	844	27	members	member	NOUN
cjal-3183	844	28	paid	pay	VERB
cjal-3183	844	29	fees	fee	NOUN
cjal-3183	844	30	to	to	PART
cjal-3183	844	31	use	use	VERB
cjal-3183	844	32	the	the	DET
cjal-3183	844	33	golf	golf	NOUN
cjal-3183	844	34	club	club	NOUN
cjal-3183	844	35	's	's	PART
cjal-3183	844	36	facilities	facility	NOUN
cjal-3183	844	37	and	and	CCONJ
cjal-3183	844	38	therefore	therefore	ADV
cjal-3183	844	39	such	such	ADJ
cjal-3183	844	40	payment	payment	NOUN
cjal-3183	844	41	would	would	AUX
cjal-3183	844	42	constitute	constitute	VERB
cjal-3183	844	43	the	the	DET
cjal-3183	844	44	revenue	revenue	NOUN
cjal-3183	844	45	of	of	ADP
cjal-3183	844	46	the	the	DET
cjal-3183	844	47	club	club	NOUN
cjal-3183	844	48	.	.	PUNCT
cjal-3183	845	1	however	however	ADV
cjal-3183	845	2	,	,	PUNCT
cjal-3183	845	3	under	under	ADP
cjal-3183	845	4	the	the	DET
cjal-3183	845	5	actual	actual	ADJ
cjal-3183	845	6	existing	exist	VERB
cjal-3183	845	7	arrangement	arrangement	NOUN
cjal-3183	845	8	between	between	ADP
cjal-3183	845	9	the	the	DET
cjal-3183	845	10	joint	joint	ADJ
cjal-3183	845	11	venture	venture	NOUN
cjal-3183	845	12	partners	partner	NOUN
cjal-3183	845	13	in	in	ADP
cjal-3183	845	14	baori	baori	NOUN
cjal-3183	845	15	,	,	PUNCT
cjal-3183	845	16	the	the	DET
cjal-3183	845	17	jv	jv	NOUN
cjal-3183	845	18	simply	simply	ADV
cjal-3183	845	19	had	have	VERB
cjal-3183	845	20	no	no	DET
cjal-3183	845	21	legally	legally	ADV
cjal-3183	845	22	valid	valid	ADJ
cjal-3183	845	23	claim	claim	NOUN
cjal-3183	845	24	to	to	ADP
cjal-3183	845	25	overseas	overseas	ADJ
cjal-3183	845	26	membership	membership	NOUN
cjal-3183	845	27	fees	fee	NOUN
cjal-3183	845	28	.	.	PUNCT
cjal-3183	846	1	it	it	PRON
cjal-3183	846	2	was	be	AUX
cjal-3183	846	3	thus	thus	ADV
cjal-3183	846	4	necessary	necessary	ADJ
cjal-3183	846	5	for	for	SCONJ
cjal-3183	846	6	the	the	DET
cjal-3183	846	7	local	local	ADJ
cjal-3183	846	8	taxation	taxation	NOUN
cjal-3183	846	9	bureau	bureau	NOUN
cjal-3183	846	10	to	to	PART
cjal-3183	846	11	disregard	disregard	VERB
cjal-3183	846	12	the	the	DET
cjal-3183	846	13	arrangement	arrangement	NOUN
cjal-3183	846	14	for	for	ADP
cjal-3183	846	15	tax	tax	NOUN
cjal-3183	846	16	purposes	purpose	NOUN
cjal-3183	846	17	,	,	PUNCT
cjal-3183	846	18	166	166	NUM
cjal-3183	846	19	but	but	CCONJ
cjal-3183	846	20	approval	approval	NOUN
cjal-3183	846	21	from	from	ADP
cjal-3183	846	22	the	the	DET
cjal-3183	846	23	sgat	sgat	NOUN
cjal-3183	846	24	was	be	AUX
cjal-3183	846	25	required	require	VERB
cjal-3183	846	26	because	because	SCONJ
cjal-3183	846	27	the	the	DET
cjal-3183	846	28	move	move	NOUN
cjal-3183	846	29	looked	look	VERB
cjal-3183	846	30	quite	quite	ADV
cjal-3183	846	31	unusual	unusual	ADJ
cjal-3183	846	32	in	in	ADP
cjal-3183	846	33	light	light	NOUN
cjal-3183	846	34	of	of	ADP
cjal-3183	846	35	general	general	ADJ
cjal-3183	846	36	accounting	accounting	NOUN
cjal-3183	846	37	and	and	CCONJ
cjal-3183	846	38	tax	tax	NOUN
cjal-3183	846	39	rules	rule	NOUN
cjal-3183	846	40	.	.	PUNCT
cjal-3183	847	1	the	the	DET
cjal-3183	847	2	sgat	sgat	NOUN
cjal-3183	847	3	's	's	PART
cjal-3183	847	4	1996	1996	NUM
cjal-3183	847	5	reply	reply	NOUN
cjal-3183	847	6	approved	approve	VERB
cjal-3183	847	7	the	the	DET
cjal-3183	847	8	local	local	ADJ
cjal-3183	847	9	officials	official	NOUN
cjal-3183	847	10	'	'	PART
cjal-3183	847	11	positions	position	NOUN
cjal-3183	847	12	on	on	ADP
cjal-3183	847	13	these	these	DET
cjal-3183	847	14	issues	issue	NOUN
cjal-3183	847	15	.	.	PUNCT
cjal-3183	848	1	167	167	NUM
cjal-3183	848	2	the	the	DET
cjal-3183	848	3	1997	1997	NUM
cjal-3183	848	4	request	request	NOUN
cjal-3183	848	5	sought	seek	VERB
cjal-3183	848	6	a	a	DET
cjal-3183	848	7	confirmation	confirmation	NOUN
cjal-3183	848	8	of	of	ADP
cjal-3183	848	9	the	the	DET
cjal-3183	848	10	local	local	ADJ
cjal-3183	848	11	taxation	taxation	NOUN
cjal-3183	848	12	bureau	bureau	NOUN
cjal-3183	848	13	's	's	PART
cjal-3183	848	14	may	may	PROPN
cjal-3183	848	15	1996	1996	NUM
cjal-3183	848	16	decision	decision	NOUN
cjal-3183	848	17	.	.	PUNCT
cjal-3183	849	1	when	when	SCONJ
cjal-3183	849	2	the	the	DET
cjal-3183	849	3	local	local	ADJ
cjal-3183	849	4	taxation	taxation	NOUN
cjal-3183	849	5	bureau	bureau	NOUN
cjal-3183	849	6	issued	issue	VERB
cjal-3183	849	7	the	the	DET
cjal-3183	849	8	official	official	ADJ
cjal-3183	849	9	tax	tax	NOUN
cjal-3183	849	10	decision	decision	NOUN
cjal-3183	849	11	in	in	ADP
cjal-3183	849	12	may	may	PROPN
cjal-3183	849	13	1996	1996	NUM
cjal-3183	849	14	,	,	PUNCT
cjal-3183	849	15	the	the	DET
cjal-3183	849	16	cict	cict	PROPN
cjal-3183	849	17	had	have	AUX
cjal-3183	849	18	been	be	AUX
cjal-3183	849	19	replaced	replace	VERB
cjal-3183	849	20	by	by	ADP
cjal-3183	849	21	the	the	DET
cjal-3183	849	22	1993	1993	NUM
cjal-3183	849	23	business	business	NOUN
cjal-3183	849	24	tax	tax	NOUN
cjal-3183	849	25	,	,	PUNCT
cjal-3183	849	26	and	and	CCONJ
cjal-3183	849	27	the	the	DET
cjal-3183	849	28	1958	1958	NUM
cjal-3183	849	29	cictr	cictr	NOUN
cjal-3183	849	30	and	and	CCONJ
cjal-3183	849	31	other	other	ADJ
cjal-3183	849	32	cict	cict	ADJ
cjal-3183	849	33	-	-	PUNCT
cjal-3183	849	34	related	relate	VERB
cjal-3183	849	35	rules	rule	NOUN
cjal-3183	849	36	were	be	AUX
cjal-3183	849	37	no	no	ADV
cjal-3183	849	38	longer	long	ADV
cjal-3183	849	39	operative	operative	ADJ
cjal-3183	849	40	.	.	PUNCT
cjal-3183	850	1	the	the	DET
cjal-3183	850	2	local	local	ADJ
cjal-3183	850	3	officials	official	NOUN
cjal-3183	850	4	did	do	AUX
cjal-3183	850	5	not	not	PART
cjal-3183	850	6	wish	wish	VERB
cjal-3183	850	7	to	to	PART
cjal-3183	850	8	let	let	VERB
cjal-3183	850	9	baori	baori	NOUN
cjal-3183	850	10	escape	escape	VERB
cjal-3183	850	11	its	its	PRON
cjal-3183	850	12	cict	cict	ADJ
cjal-3183	850	13	liability	liability	NOUN
cjal-3183	850	14	for	for	ADP
cjal-3183	850	15	pre-1994	pre-1994	NOUN
cjal-3183	850	16	membership	membership	NOUN
cjal-3183	850	17	fees	fee	NOUN
cjal-3183	850	18	simply	simply	ADV
cjal-3183	850	19	because	because	SCONJ
cjal-3183	850	20	the	the	DET
cjal-3183	850	21	underlying	underlying	ADJ
cjal-3183	850	22	legislation	legislation	NOUN
cjal-3183	850	23	had	have	AUX
cjal-3183	850	24	already	already	ADV
cjal-3183	850	25	been	be	AUX
cjal-3183	850	26	repealed	repeal	VERB
cjal-3183	850	27	and	and	CCONJ
cjal-3183	850	28	the	the	DET
cjal-3183	850	29	1993	1993	NUM
cjal-3183	850	30	business	business	NOUN
cjal-3183	850	31	tax	tax	NOUN
cjal-3183	850	32	did	do	AUX
cjal-3183	850	33	not	not	PART
cjal-3183	850	34	reach	reach	VERB
cjal-3183	850	35	pre-1994	pre-1994	ADJ
cjal-3183	850	36	revenue	revenue	NOUN
cjal-3183	850	37	.	.	PUNCT
cjal-3183	851	1	in	in	ADP
cjal-3183	851	2	addition	addition	NOUN
cjal-3183	851	3	,	,	PUNCT
cjal-3183	851	4	the	the	DET
cjal-3183	851	5	1997	1997	NUM
cjal-3183	851	6	request	request	NOUN
cjal-3183	851	7	sought	seek	VERB
cjal-3183	851	8	confirmation	confirmation	NOUN
cjal-3183	851	9	for	for	ADP
cjal-3183	851	10	the	the	DET
cjal-3183	851	11	way	way	NOUN
cjal-3183	851	12	the	the	DET
cjal-3183	851	13	taxes	taxis	NOUN
cjal-3183	851	14	on	on	ADP
cjal-3183	851	15	the	the	DET
cjal-3183	851	16	club	club	NOUN
cjal-3183	851	17	membership	membership	NOUN
cjal-3183	851	18	fees	fee	NOUN
cjal-3183	851	19	were	be	AUX
cjal-3183	851	20	calculated	calculate	VERB
cjal-3183	851	21	.	.	PUNCT
cjal-3183	852	1	for	for	ADP
cjal-3183	852	2	tax	tax	NOUN
cjal-3183	852	3	purposes	purpose	NOUN
cjal-3183	852	4	,	,	PUNCT
cjal-3183	852	5	club	club	NOUN
cjal-3183	852	6	membership	membership	NOUN
cjal-3183	852	7	fees	fee	NOUN
cjal-3183	852	8	were	be	AUX
cjal-3183	852	9	divided	divide	VERB
cjal-3183	852	10	into	into	ADP
cjal-3183	852	11	two	two	NUM
cjal-3183	852	12	parts	part	NOUN
cjal-3183	852	13	:	:	PUNCT
cjal-3183	852	14	the	the	DET
cjal-3183	852	15	non	non	ADJ
cjal-3183	852	16	-	-	ADJ
cjal-3183	852	17	refundable	refundable	ADJ
cjal-3183	852	18	part	part	NOUN
cjal-3183	852	19	which	which	PRON
cjal-3183	852	20	was	be	AUX
cjal-3183	852	21	paid	pay	VERB
cjal-3183	852	22	to	to	ADP
cjal-3183	852	23	the	the	DET
cjal-3183	852	24	club	club	NOUN
cjal-3183	852	25	and	and	CCONJ
cjal-3183	852	26	could	could	AUX
cjal-3183	852	27	not	not	PART
cjal-3183	852	28	be	be	AUX
cjal-3183	852	29	claimed	claim	VERB
cjal-3183	852	30	back	back	ADV
cjal-3183	852	31	by	by	ADP
cjal-3183	852	32	the	the	DET
cjal-3183	852	33	members	member	NOUN
cjal-3183	852	34	,	,	PUNCT
cjal-3183	852	35	and	and	CCONJ
cjal-3183	852	36	the	the	DET
cjal-3183	852	37	refundable	refundable	ADJ
cjal-3183	852	38	part	part	NOUN
cjal-3183	852	39	which	which	PRON
cjal-3183	852	40	would	would	AUX
cjal-3183	852	41	be	be	AUX
cjal-3183	852	42	returned	return	VERB
cjal-3183	852	43	to	to	ADP
cjal-3183	852	44	members	member	NOUN
cjal-3183	852	45	upon	upon	SCONJ
cjal-3183	852	46	their	their	PRON
cjal-3183	852	47	resignation	resignation	NOUN
cjal-3183	852	48	from	from	ADP
cjal-3183	852	49	the	the	DET
cjal-3183	852	50	club	club	NOUN
cjal-3183	852	51	.	.	PUNCT
cjal-3183	853	1	6	6	NUM
cjal-3183	853	2	'	'	PUNCT
cjal-3183	853	3	in	in	ADP
cjal-3183	853	4	baori	baori	NOUN
cjal-3183	853	5	,	,	PUNCT
cjal-3183	853	6	to	to	PART
cjal-3183	853	7	complicate	complicate	VERB
cjal-3183	853	8	matters	matter	NOUN
cjal-3183	853	9	,	,	PUNCT
cjal-3183	853	10	there	there	PRON
cjal-3183	853	11	had	have	AUX
cjal-3183	853	12	been	be	AUX
cjal-3183	853	13	a	a	DET
cjal-3183	853	14	rule	rule	NOUN
cjal-3183	853	15	change	change	NOUN
cjal-3183	853	16	in	in	ADP
cjal-3183	853	17	1994	1994	NUM
cjal-3183	853	18	.	.	PUNCT
cjal-3183	854	1	the	the	DET
cjal-3183	854	2	rule	rule	NOUN
cjal-3183	854	3	prior	prior	ADV
cjal-3183	854	4	to	to	ADP
cjal-3183	854	5	1994	1994	NUM
cjal-3183	854	6	was	be	AUX
cjal-3183	854	7	as	as	SCONJ
cjal-3183	854	8	follows	follow	VERB
cjal-3183	854	9	:	:	PUNCT
cjal-3183	854	10	if	if	SCONJ
cjal-3183	854	11	non	non	ADJ
cjal-3183	854	12	-	-	ADJ
cjal-3183	854	13	refundable	refundable	ADJ
cjal-3183	854	14	fees	fee	NOUN
cjal-3183	854	15	were	be	AUX
cjal-3183	854	16	treated	treat	VERB
cjal-3183	854	17	by	by	ADP
cjal-3183	854	18	the	the	DET
cjal-3183	854	19	enterprise	enterprise	NOUN
cjal-3183	854	20	's	's	PART
cjal-3183	854	21	books	book	NOUN
cjal-3183	854	22	of	of	ADP
cjal-3183	854	23	account	account	NOUN
cjal-3183	854	24	as	as	SCONJ
cjal-3183	854	25	revenue	revenue	NOUN
cjal-3183	854	26	spread	spread	VERB
cjal-3183	854	27	over	over	ADP
cjal-3183	854	28	a	a	DET
cjal-3183	854	29	period	period	NOUN
cjal-3183	854	30	of	of	ADP
cjal-3183	854	31	several	several	ADJ
cjal-3183	854	32	years	year	NOUN
cjal-3183	854	33	,	,	PUNCT
cjal-3183	854	34	only	only	ADV
cjal-3183	854	35	the	the	DET
cjal-3183	854	36	portion	portion	NOUN
cjal-3183	854	37	allocated	allocate	VERB
cjal-3183	854	38	as	as	ADP
cjal-3183	854	39	the	the	DET
cjal-3183	854	40	revenue	revenue	NOUN
cjal-3183	854	41	of	of	ADP
cjal-3183	854	42	a	a	DET
cjal-3183	854	43	particular	particular	ADJ
cjal-3183	854	44	year	year	NOUN
cjal-3183	854	45	was	be	AUX
cjal-3183	854	46	subject	subject	ADJ
cjal-3183	854	47	to	to	ADP
cjal-3183	854	48	the	the	DET
cjal-3183	854	49	cict	cict	ADJ
cjal-3183	854	50	and	and	CCONJ
cjal-3183	854	51	enterprise	enterprise	NOUN
cjal-3183	854	52	income	income	NOUN
cjal-3183	854	53	tax	tax	NOUN
cjal-3183	854	54	for	for	ADP
cjal-3183	854	55	that	that	DET
cjal-3183	854	56	year	year	NOUN
cjal-3183	854	57	;	;	PUNCT
cjal-3183	854	58	on	on	ADP
cjal-3183	854	59	the	the	DET
cjal-3183	854	60	other	other	ADJ
cjal-3183	854	61	165	165	NUM
cjal-3183	854	62	.	.	PUNCT
cjal-3183	854	63	1997	1997	NUM
cjal-3183	854	64	interview	interview	NOUN
cjal-3183	854	65	,	,	PUNCT
cjal-3183	854	66	supra	supra	PROPN
cjal-3183	854	67	note	note	PROPN
cjal-3183	854	68	14	14	NUM
cjal-3183	854	69	,	,	PUNCT
cjal-3183	854	70	at	at	ADP
cjal-3183	854	71	6	6	NUM
cjal-3183	854	72	;	;	PUNCT
cjal-3183	854	73	analysis	analysis	NOUN
cjal-3183	854	74	about	about	ADP
cjal-3183	854	75	baori	baori	PROPN
cjal-3183	854	76	,	,	PUNCT
cjal-3183	854	77	supra	supra	PROPN
cjal-3183	854	78	note	note	PROPN
cjal-3183	854	79	14	14	NUM
cjal-3183	854	80	,	,	PUNCT
cjal-3183	854	81	at	at	ADP
cjal-3183	854	82	7	7	NUM
cjal-3183	854	83	-	-	SYM
cjal-3183	854	84	8	8	NUM
cjal-3183	854	85	.	.	NOUN
cjal-3183	854	86	166	166	NUM
cjal-3183	854	87	.	.	PUNCT
cjal-3183	855	1	for	for	ADP
cjal-3183	855	2	a	a	DET
cjal-3183	855	3	discussion	discussion	NOUN
cjal-3183	855	4	of	of	ADP
cjal-3183	855	5	chinese	chinese	ADJ
cjal-3183	855	6	resentment	resentment	NOUN
cjal-3183	855	7	against	against	ADP
cjal-3183	855	8	the	the	DET
cjal-3183	855	9	japanese	japanese	ADJ
cjal-3183	855	10	investor	investor	NOUN
cjal-3183	855	11	,	,	PUNCT
cjal-3183	855	12	see	see	VERB
cjal-3183	855	13	text	text	NOUN
cjal-3183	855	14	accompanying	accompanying	ADJ
cjal-3183	855	15	supra	supra	PROPN
cjal-3183	855	16	notes	note	VERB
cjal-3183	855	17	97	97	NUM
cjal-3183	855	18	-	-	SYM
cjal-3183	855	19	102	102	NUM
cjal-3183	855	20	.	.	NOUN
cjal-3183	856	1	167	167	NUM
cjal-3183	856	2	.	.	X
cjal-3183	856	3	1996	1996	NUM
cjal-3183	856	4	reply	reply	NOUN
cjal-3183	856	5	,	,	PUNCT
cjal-3183	856	6	supra	supra	PROPN
cjal-3183	856	7	note	note	NOUN
cjal-3183	856	8	46	46	NUM
cjal-3183	856	9	.	.	PUNCT
cjal-3183	856	10	168	168	NUM
cjal-3183	856	11	.	.	PUNCT
cjal-3183	857	1	see	see	VERB
cjal-3183	857	2	guangdong	guangdong	PROPN
cjal-3183	857	3	difangshui	difangshui	PROPN
cjal-3183	858	1	[	[	X
cjal-3183	858	2	guangdong	guangdong	PROPN
cjal-3183	858	3	local	local	ADJ
cjal-3183	858	4	taxation	taxation	NOUN
cjal-3183	858	5	]	]	PUNCT
cjal-3183	858	6	35	35	NUM
cjal-3183	858	7	(	(	PUNCT
cjal-3183	858	8	zhongshan	zhongshan	PROPN
cjal-3183	858	9	daxue	daxue	PROPN
cjal-3183	858	10	chubanshe	chubanshe	NOUN
cjal-3183	859	1	[	[	X
cjal-3183	859	2	zhongshan	zhongshan	PROPN
cjal-3183	859	3	university	university	PROPN
cjal-3183	859	4	publishing	publishing	NOUN
cjal-3183	859	5	house	house	PROPN
cjal-3183	859	6	]	]	X
cjal-3183	859	7	,	,	PUNCT
cjal-3183	859	8	1995	1995	NUM
cjal-3183	859	9	)	)	PUNCT
cjal-3183	859	10	.	.	PUNCT
cjal-3183	860	1	[	[	X
cjal-3183	860	2	12:2	12:2	NUM
cjal-3183	860	3	the	the	DET
cjal-3183	860	4	administrative	administrative	ADJ
cjal-3183	860	5	use	use	NOUN
cjal-3183	860	6	of	of	ADP
cjal-3183	860	7	laiwin	laiwin	PROPN
cjal-3183	860	8	china	china	PROPN
cjal-3183	860	9	hand	hand	NOUN
cjal-3183	860	10	,	,	PUNCT
cjal-3183	860	11	refundable	refundable	ADJ
cjal-3183	860	12	fees	fee	NOUN
cjal-3183	860	13	were	be	AUX
cjal-3183	860	14	not	not	PART
cjal-3183	860	15	taxable	taxable	ADJ
cjal-3183	860	16	if	if	SCONJ
cjal-3183	860	17	they	they	PRON
cjal-3183	860	18	would	would	AUX
cjal-3183	860	19	be	be	AUX
cjal-3183	860	20	clearly	clearly	ADV
cjal-3183	860	21	returned	return	VERB
cjal-3183	860	22	to	to	ADP
cjal-3183	860	23	resigning	resign	VERB
cjal-3183	860	24	members	member	NOUN
cjal-3183	860	25	.	.	PUNCT
cjal-3183	861	1	69	69	NUM
cjal-3183	861	2	after	after	ADP
cjal-3183	861	3	1994	1994	NUM
cjal-3183	861	4	,	,	PUNCT
cjal-3183	861	5	however	however	ADV
cjal-3183	861	6	,	,	PUNCT
cjal-3183	861	7	all	all	DET
cjal-3183	861	8	club	club	NOUN
cjal-3183	861	9	membership	membership	NOUN
cjal-3183	861	10	fees	fee	NOUN
cjal-3183	861	11	become	become	VERB
cjal-3183	861	12	immediately	immediately	ADV
cjal-3183	861	13	taxable	taxable	ADJ
cjal-3183	861	14	as	as	ADP
cjal-3183	861	15	of	of	ADP
cjal-3183	861	16	the	the	DET
cjal-3183	861	17	day	day	NOUN
cjal-3183	861	18	of	of	ADP
cjal-3183	861	19	collection	collection	NOUN
cjal-3183	861	20	,	,	PUNCT
cjal-3183	861	21	but	but	CCONJ
cjal-3183	861	22	refunds	refund	NOUN
cjal-3183	861	23	to	to	ADP
cjal-3183	861	24	resigning	resign	VERB
cjal-3183	861	25	members	member	NOUN
cjal-3183	861	26	are	be	AUX
cjal-3183	861	27	permitted	permit	VERB
cjal-3183	861	28	to	to	PART
cjal-3183	861	29	offset	offset	VERB
cjal-3183	861	30	the	the	DET
cjal-3183	861	31	taxable	taxable	ADJ
cjal-3183	861	32	revenue	revenue	NOUN
cjal-3183	861	33	for	for	ADP
cjal-3183	861	34	the	the	DET
cjal-3183	861	35	year	year	NOUN
cjal-3183	861	36	such	such	ADJ
cjal-3183	861	37	refund	refund	NOUN
cjal-3183	861	38	are	be	AUX
cjal-3183	861	39	made	make	VERB
cjal-3183	861	40	.	.	PUNCT
cjal-3183	862	1	7	7	NUM
cjal-3183	862	2	most	most	ADJ
cjal-3183	862	3	of	of	ADP
cjal-3183	862	4	the	the	DET
cjal-3183	862	5	overseas	overseas	ADJ
cjal-3183	862	6	membership	membership	NOUN
cjal-3183	862	7	fees	fee	NOUN
cjal-3183	862	8	in	in	ADP
cjal-3183	862	9	baori	baori	NOUN
cjal-3183	862	10	were	be	AUX
cjal-3183	862	11	collected	collect	VERB
cjal-3183	862	12	before	before	ADP
cjal-3183	862	13	the	the	DET
cjal-3183	862	14	1994	1994	NUM
cjal-3183	862	15	rule	rule	NOUN
cjal-3183	862	16	change	change	NOUN
cjal-3183	862	17	.	.	PUNCT
cjal-3183	863	1	should	should	AUX
cjal-3183	863	2	the	the	DET
cjal-3183	863	3	pre-1994	pre-1994	NOUN
cjal-3183	863	4	rule	rule	NOUN
cjal-3183	863	5	or	or	CCONJ
cjal-3183	863	6	the	the	DET
cjal-3183	863	7	new	new	ADJ
cjal-3183	863	8	rule	rule	NOUN
cjal-3183	863	9	apply	apply	VERB
cjal-3183	863	10	in	in	ADP
cjal-3183	863	11	baori	baori	NOUN
cjal-3183	863	12	?	?	PUNCT
cjal-3183	864	1	the	the	DET
cjal-3183	864	2	local	local	ADJ
cjal-3183	864	3	taxation	taxation	NOUN
cjal-3183	864	4	bureau	bureau	NOUN
cjal-3183	864	5	applied	apply	VERB
cjal-3183	864	6	the	the	DET
cjal-3183	864	7	new	new	ADJ
cjal-3183	864	8	rule	rule	NOUN
cjal-3183	864	9	.	.	PUNCT
cjal-3183	865	1	first	first	ADV
cjal-3183	865	2	,	,	PUNCT
cjal-3183	865	3	the	the	DET
cjal-3183	865	4	pre1994	pre1994	NOUN
cjal-3183	865	5	rule	rule	NOUN
cjal-3183	865	6	apparently	apparently	ADV
cjal-3183	865	7	gave	give	VERB
cjal-3183	865	8	the	the	DET
cjal-3183	865	9	taxpayer	taxpayer	NOUN
cjal-3183	865	10	too	too	ADV
cjal-3183	865	11	much	much	ADJ
cjal-3183	865	12	room	room	NOUN
cjal-3183	865	13	for	for	ADP
cjal-3183	865	14	accounting	accounting	NOUN
cjal-3183	865	15	manipulation	manipulation	NOUN
cjal-3183	865	16	with	with	ADP
cjal-3183	865	17	regard	regard	NOUN
cjal-3183	865	18	to	to	ADP
cjal-3183	865	19	both	both	CCONJ
cjal-3183	865	20	refundable	refundable	ADJ
cjal-3183	865	21	and	and	CCONJ
cjal-3183	865	22	non	non	ADJ
cjal-3183	865	23	-	-	ADJ
cjal-3183	865	24	refundable	refundable	ADJ
cjal-3183	865	25	fees	fee	NOUN
cjal-3183	865	26	.	.	PUNCT
cjal-3183	866	1	second	second	ADJ
cjal-3183	866	2	,	,	PUNCT
cjal-3183	866	3	to	to	ADP
cjal-3183	866	4	the	the	DET
cjal-3183	866	5	extent	extent	NOUN
cjal-3183	866	6	that	that	SCONJ
cjal-3183	866	7	the	the	DET
cjal-3183	866	8	application	application	NOUN
cjal-3183	866	9	of	of	ADP
cjal-3183	866	10	the	the	DET
cjal-3183	866	11	pre-1994	pre-1994	NOUN
cjal-3183	866	12	rule	rule	NOUN
cjal-3183	866	13	depended	depend	VERB
cjal-3183	866	14	on	on	ADP
cjal-3183	866	15	the	the	DET
cjal-3183	866	16	accounting	accounting	NOUN
cjal-3183	866	17	methods	method	NOUN
cjal-3183	866	18	as	as	SCONJ
cjal-3183	866	19	adopted	adopt	VERB
cjal-3183	866	20	by	by	ADP
cjal-3183	866	21	the	the	DET
cjal-3183	866	22	taxpayer	taxpayer	NOUN
cjal-3183	866	23	,	,	PUNCT
cjal-3183	866	24	it	it	PRON
cjal-3183	866	25	made	make	VERB
cjal-3183	866	26	little	little	ADJ
cjal-3183	866	27	sense	sense	NOUN
cjal-3183	866	28	in	in	ADP
cjal-3183	866	29	baori	baori	NOUN
cjal-3183	866	30	.	.	PUNCT
cjal-3183	867	1	the	the	DET
cjal-3183	867	2	jv	jv	NOUN
cjal-3183	867	3	,	,	PUNCT
cjal-3183	867	4	as	as	ADP
cjal-3183	867	5	the	the	DET
cjal-3183	867	6	nominal	nominal	ADJ
cjal-3183	867	7	taxpayer	taxpayer	NOUN
cjal-3183	867	8	,	,	PUNCT
cjal-3183	867	9	had	have	VERB
cjal-3183	867	10	no	no	DET
cjal-3183	867	11	legal	legal	ADJ
cjal-3183	867	12	right	right	NOUN
cjal-3183	867	13	to	to	ADP
cjal-3183	867	14	overseas	overseas	ADJ
cjal-3183	867	15	membership	membership	NOUN
cjal-3183	867	16	fees	fee	NOUN
cjal-3183	867	17	and	and	CCONJ
cjal-3183	867	18	therefore	therefore	ADV
cjal-3183	867	19	its	its	PRON
cjal-3183	867	20	books	book	NOUN
cjal-3183	867	21	of	of	ADP
cjal-3183	867	22	account	account	NOUN
cjal-3183	867	23	never	never	ADV
cjal-3183	867	24	adopted	adopt	VERB
cjal-3183	867	25	any	any	DET
cjal-3183	867	26	accounting	accounting	NOUN
cjal-3183	867	27	methods	method	NOUN
cjal-3183	867	28	with	with	ADP
cjal-3183	867	29	regard	regard	NOUN
cjal-3183	867	30	to	to	ADP
cjal-3183	867	31	the	the	DET
cjal-3183	867	32	fee	fee	NOUN
cjal-3183	867	33	receipts	receipt	NOUN
cjal-3183	867	34	.	.	PUNCT
cjal-3183	868	1	there	there	PRON
cjal-3183	868	2	was	be	VERB
cjal-3183	868	3	simply	simply	ADV
cjal-3183	868	4	no	no	DET
cjal-3183	868	5	accounting	accounting	NOUN
cjal-3183	868	6	basis	basis	NOUN
cjal-3183	868	7	for	for	SCONJ
cjal-3183	868	8	the	the	DET
cjal-3183	868	9	local	local	ADJ
cjal-3183	868	10	taxation	taxation	NOUN
cjal-3183	868	11	bureau	bureau	NOUN
cjal-3183	868	12	to	to	PART
cjal-3183	868	13	apply	apply	VERB
cjal-3183	868	14	the	the	DET
cjal-3183	868	15	pre-1994	pre-1994	NOUN
cjal-3183	868	16	rule	rule	NOUN
cjal-3183	868	17	.	.	PUNCT
cjal-3183	869	1	in	in	ADP
cjal-3183	869	2	applying	apply	VERB
cjal-3183	869	3	the	the	DET
cjal-3183	869	4	new	new	ADJ
cjal-3183	869	5	rule	rule	NOUN
cjal-3183	869	6	with	with	ADP
cjal-3183	869	7	regard	regard	NOUN
cjal-3183	869	8	to	to	ADP
cjal-3183	869	9	the	the	DET
cjal-3183	869	10	pre-1994	pre-1994	NOUN
cjal-3183	869	11	fees	fee	NOUN
cjal-3183	869	12	,	,	PUNCT
cjal-3183	869	13	the	the	DET
cjal-3183	869	14	local	local	ADJ
cjal-3183	869	15	officials	official	NOUN
cjal-3183	869	16	posited	posit	VERB
cjal-3183	869	17	that	that	SCONJ
cjal-3183	869	18	the	the	DET
cjal-3183	869	19	japanese	japanese	ADJ
cjal-3183	869	20	side	side	NOUN
cjal-3183	869	21	had	have	AUX
cjal-3183	869	22	failed	fail	VERB
cjal-3183	869	23	to	to	PART
cjal-3183	869	24	provide	provide	VERB
cjal-3183	869	25	detailed	detailed	ADJ
cjal-3183	869	26	information	information	NOUN
cjal-3183	869	27	about	about	ADP
cjal-3183	869	28	overseas	overseas	ADJ
cjal-3183	869	29	club	club	NOUN
cjal-3183	869	30	membership	membership	NOUN
cjal-3183	869	31	recruitment	recruitment	NOUN
cjal-3183	869	32	and	and	CCONJ
cjal-3183	869	33	fee	fee	NOUN
cjal-3183	869	34	collection	collection	NOUN
cjal-3183	869	35	,	,	PUNCT
cjal-3183	869	36	and	and	CCONJ
cjal-3183	869	37	as	as	ADP
cjal-3183	869	38	a	a	DET
cjal-3183	869	39	result	result	NOUN
cjal-3183	869	40	the	the	DET
cjal-3183	869	41	authorities	authority	NOUN
cjal-3183	869	42	had	have	VERB
cjal-3183	869	43	the	the	DET
cjal-3183	869	44	power	power	NOUN
cjal-3183	869	45	to	to	PART
cjal-3183	869	46	determine	determine	VERB
cjal-3183	869	47	the	the	DET
cjal-3183	869	48	jv	jv	NOUN
cjal-3183	869	49	's	's	PART
cjal-3183	869	50	tax	tax	NOUN
cjal-3183	869	51	liabilities	liability	NOUN
cjal-3183	869	52	by	by	ADP
cjal-3183	869	53	using	use	VERB
cjal-3183	869	54	any	any	DET
cjal-3183	869	55	"	"	PUNCT
cjal-3183	869	56	reasonable	reasonable	ADJ
cjal-3183	869	57	methods	method	NOUN
cjal-3183	869	58	"	"	PUNCT
cjal-3183	869	59	under	under	ADP
cjal-3183	869	60	the	the	DET
cjal-3183	869	61	1992	1992	NUM
cjal-3183	869	62	tax	tax	NOUN
cjal-3183	869	63	collection	collection	NOUN
cjal-3183	869	64	law	law	NOUN
cjal-3183	869	65	.	.	PUNCT
cjal-3183	870	1	7	7	X
cjal-3183	870	2	'	'	PUNCT
cjal-3183	870	3	the	the	DET
cjal-3183	870	4	local	local	ADJ
cjal-3183	870	5	officials	official	NOUN
cjal-3183	870	6	in	in	ADP
cjal-3183	870	7	baoribelieved	baoribelieved	ADJ
cjal-3183	870	8	it	it	PRON
cjal-3183	870	9	was	be	AUX
cjal-3183	870	10	reasonable	reasonable	ADJ
cjal-3183	870	11	to	to	PART
cjal-3183	870	12	apply	apply	VERB
cjal-3183	870	13	the	the	DET
cjal-3183	870	14	new	new	ADJ
cjal-3183	870	15	rule	rule	NOUN
cjal-3183	870	16	to	to	ADP
cjal-3183	870	17	all	all	DET
cjal-3183	870	18	membership	membership	NOUN
cjal-3183	870	19	fees	fee	NOUN
cjal-3183	870	20	whether	whether	SCONJ
cjal-3183	870	21	collected	collect	VERB
cjal-3183	870	22	before	before	ADP
cjal-3183	870	23	or	or	CCONJ
cjal-3183	870	24	after	after	ADP
cjal-3183	870	25	1994	1994	NUM
cjal-3183	870	26	and	and	CCONJ
cjal-3183	870	27	to	to	PART
cjal-3183	870	28	disallow	disallow	VERB
cjal-3183	870	29	the	the	DET
cjal-3183	870	30	claim	claim	NOUN
cjal-3183	870	31	for	for	ADP
cjal-3183	870	32	refundable	refundable	ADJ
cjal-3183	870	33	fees	fee	NOUN
cjal-3183	870	34	,	,	PUNCT
cjal-3183	870	35	but	but	CCONJ
cjal-3183	870	36	sought	seek	VERB
cjal-3183	870	37	confirmation	confirmation	NOUN
cjal-3183	870	38	from	from	ADP
cjal-3183	870	39	the	the	DET
cjal-3183	870	40	state	state	NOUN
cjal-3183	870	41	highest	high	ADJ
cjal-3183	870	42	tax	tax	NOUN
cjal-3183	870	43	authorities	authority	NOUN
cjal-3183	870	44	for	for	ADP
cjal-3183	870	45	reassurance	reassurance	NOUN
cjal-3183	870	46	.	.	PUNCT
cjal-3183	870	47	'	'	PUNCT
cjal-3183	871	1	72	72	NUM
cjal-3183	871	2	again	again	ADV
cjal-3183	871	3	,	,	PUNCT
cjal-3183	871	4	the	the	DET
cjal-3183	871	5	sgat	sgat	NOUN
cjal-3183	871	6	's	's	PART
cjal-3183	871	7	1997	1997	NUM
cjal-3183	871	8	169	169	NUM
cjal-3183	871	9	.	.	PUNCT
cjal-3183	872	1	see	see	VERB
cjal-3183	872	2	circular	circular	ADJ
cjal-3183	872	3	(	(	PUNCT
cjal-3183	872	4	86	86	NUM
cjal-3183	872	5	)	)	PUNCT
cjal-3183	872	6	no	no	NOUN
cjal-3183	872	7	.	.	NOUN
cjal-3183	872	8	170	170	NUM
cjal-3183	872	9	,	,	PUNCT
cjal-3183	872	10	supra	supra	PROPN
cjal-3183	872	11	note	note	PROPN
cjal-3183	872	12	55	55	NUM
cjal-3183	872	13	;	;	PUNCT
cjal-3183	872	14	see	see	VERB
cjal-3183	872	15	also	also	ADV
cjal-3183	872	16	zhongguo	zhongguo	PROPN
cjal-3183	872	17	xinshuizhi	xinshuizhi	PROPN
cjal-3183	872	18	ye	ye	NUM
cjal-3183	872	19	vu	vu	PROPN
cjal-3183	872	20	quanshu	quanshu	NOUN
cjal-3183	873	1	[	[	X
cjal-3183	873	2	handbook	handbook	NOUN
cjal-3183	873	3	for	for	ADP
cjal-3183	873	4	china	china	PROPN
cjal-3183	873	5	's	's	PART
cjal-3183	873	6	new	new	ADJ
cjal-3183	873	7	taxation	taxation	NOUN
cjal-3183	873	8	system	system	NOUN
cjal-3183	873	9	]	]	PUNCT
cjal-3183	873	10	273	273	NUM
cjal-3183	873	11	(	(	PUNCT
cjal-3183	873	12	wang	wang	PROPN
cjal-3183	873	13	zhuanlun	zhuanlun	PROPN
cjal-3183	873	14	&	&	CCONJ
cjal-3183	873	15	\'alg	\'alg	PROPN
cjal-3183	873	16	pingv7u	pingv7u	PROPN
cjal-3183	873	17	,	,	PUNCT
cjal-3183	873	18	ed	ed	NOUN
cjal-3183	873	19	.	.	PROPN
cjal-3183	873	20	1994	1994	NUM
cjal-3183	873	21	)	)	PUNCT
cjal-3183	873	22	(	(	PUNCT
cjal-3183	873	23	asserting	assert	VERB
cjal-3183	873	24	the	the	DET
cjal-3183	873	25	same	same	ADJ
cjal-3183	873	26	rule	rule	NOUN
cjal-3183	873	27	applied	apply	VERB
cjal-3183	873	28	to	to	ADP
cjal-3183	873	29	the	the	DET
cjal-3183	873	30	1993	1993	NUM
cjal-3183	873	31	business	business	NOUN
cjal-3183	873	32	tax	tax	NOUN
cjal-3183	873	33	)	)	PUNCT
cjal-3183	873	34	.	.	PUNCT
cjal-3183	874	1	170	170	NUM
cjal-3183	874	2	.	.	PUNCT
cjal-3183	875	1	reply	reply	VERB
cjal-3183	875	2	ofthe	ofthe	PROPN
cjal-3183	875	3	state	state	PROPN
cjal-3183	875	4	general	general	PROPN
cjal-3183	875	5	administration	administration	PROPN
cjal-3183	875	6	oftaxation	oftaxation	NOUN
cjal-3183	875	7	conceringtaxation	conceringtaxation	NOUN
cjal-3183	875	8	ofgolfclubs	ofgolfclub	NOUN
cjal-3183	875	9	(	(	PUNCT
cjal-3183	875	10	guojia	guojia	NOUN
cjal-3183	875	11	shuivu	shuivu	ADJ
cjal-3183	875	12	zongju	zongju	PROPN
cjal-3183	875	13	guanyu	guanyu	PROPN
cjal-3183	875	14	gaoerfuqiu	gaoerfuqiu	PROPN
cjal-3183	875	15	julebu	julebu	PROPN
cjal-3183	875	16	shuishou	shuishou	PROPN
cjal-3183	875	17	wenti	wenti	X
cjal-3183	875	18	de	de	PROPN
cjal-3183	875	19	pifu),sep	pifu),sep	PROPN
cjal-3183	875	20	.	.	PUNCT
cjal-3183	876	1	13,1994	13,1994	NUM
cjal-3183	876	2	.	.	PUNCT
cjal-3183	877	1	guojia	guojia	VERB
cjal-3183	877	2	shuitwuzongju	shuitwuzongju	NOUN
cjal-3183	877	3	bangongting	bangongte	VERB
cjal-3183	877	4	[	[	X
cjal-3183	877	5	general	general	ADJ
cjal-3183	877	6	office	office	NOUN
cjal-3183	877	7	,	,	PUNCT
cjal-3183	877	8	state	state	NOUN
cjal-3183	877	9	generalad.m	generalad.m	PROPN
cjal-3183	877	10	inistration	inistration	NOUN
cjal-3183	877	11	oftaxationl	oftaxationl	NOUN
cjal-3183	877	12	,	,	PUNCT
cjal-3183	877	13	1994nian	1994nian	NUM
cjal-3183	877	14	zhongguo	zhongguo	PROPN
cjal-3183	877	15	gongshang	gongshang	PROPN
cjal-3183	877	16	shuishou	shuishou	PROPN
cjal-3183	877	17	fagui	fagui	PROPN
cjal-3183	877	18	huibian{1994	huibian{1994	PROPN
cjal-3183	877	19	co.lected	co.lecte	VERB
cjal-3183	877	20	chinese	chinese	ADJ
cjal-3183	877	21	lawv	lawv	VERB
cjal-3183	877	22	ad	ad	NOUN
cjal-3183	877	23	regulations	regulation	NOUN
cjal-3183	877	24	on	on	ADP
cjal-3183	877	25	industrial	industrial	ADJ
cjal-3183	877	26	and	and	CCONJ
cjal-3183	877	27	commercial	commercial	ADJ
cjal-3183	877	28	taxation	taxation	NOUN
cjal-3183	877	29	]	]	PUNCT
cjal-3183	877	30	264	264	NUM
cjal-3183	877	31	(	(	PUNCT
cjal-3183	877	32	1995	1995	NUM
cjal-3183	877	33	)	)	PUNCT
cjal-3183	877	34	.	.	PUNCT
cjal-3183	878	1	the	the	DET
cjal-3183	878	2	new	new	ADJ
cjal-3183	878	3	rule	rule	NOUN
cjal-3183	878	4	was	be	AUX
cjal-3183	878	5	reaffirmed	reaffirm	VERB
cjal-3183	878	6	a	a	DET
cjal-3183	878	7	year	year	NOUN
cjal-3183	878	8	later	later	ADV
cjal-3183	878	9	in	in	ADP
cjal-3183	878	10	notification	notification	NOUN
cjal-3183	878	11	of	of	ADP
cjal-3183	878	12	the	the	DET
cjal-3183	878	13	state	state	NOUN
cjal-3183	878	14	administration	administration	NOUN
cjal-3183	878	15	of	of	ADP
cjal-3183	878	16	taxation	taxation	NOUN
cjal-3183	878	17	concerning	concern	VERB
cjal-3183	878	18	certain	certain	ADJ
cjal-3183	878	19	issues	issue	NOUN
cjal-3183	878	20	of	of	ADP
cjal-3183	878	21	business	business	NOUN
cjal-3183	878	22	tax	tax	NOUN
cjal-3183	878	23	(	(	PUNCT
cjal-3183	878	24	guojia	guojia	NOUN
cjal-3183	878	25	shuiwuju	shuiwuju	PROPN
cjal-3183	878	26	guanyu	guanyu	PROPN
cjal-3183	878	27	yingyeshui	yingyeshui	PROPN
cjal-3183	878	28	ruogan	ruogan	PROPN
cjal-3183	878	29	wenti	wenti	PROPN
cjal-3183	878	30	de	de	PROPN
cjal-3183	878	31	tongzhi	tongzhi	PROPN
cjal-3183	878	32	)	)	PUNCT
cjal-3183	878	33	,	,	PUNCT
cjal-3183	878	34	apr	apr	PROPN
cjal-3183	878	35	.	.	PROPN
cjal-3183	878	36	16	16	NUM
cjal-3183	878	37	,	,	PUNCT
cjal-3183	878	38	1995	1995	NUM
cjal-3183	878	39	,	,	PUNCT
cjal-3183	878	40	shenzhen	shenzhen	PROPN
cjal-3183	878	41	shutwu	shutwu	PROPN
cjal-3183	878	42	gongbao	gongbao	VERB
cjal-3183	878	43	[	[	X
cjal-3183	878	44	shenzhen	shenzhen	PROPN
cjal-3183	878	45	taxation	taxation	PROPN
cjal-3183	878	46	bu.len	bu.len	PROPN
cjal-3183	878	47	]	]	PUNCT
cjal-3183	878	48	,	,	PUNCT
cjal-3183	878	49	1995	1995	NUM
cjal-3183	878	50	no	no	NOUN
cjal-3183	878	51	.	.	NOUN
cjal-3183	878	52	6	6	NUM
cjal-3183	878	53	,	,	PUNCT
cjal-3183	878	54	at	at	ADP
cjal-3183	878	55	9	9	NUM
cjal-3183	878	56	.	.	NOUN
cjal-3183	878	57	171	171	NUM
cjal-3183	878	58	.	.	X
cjal-3183	878	59	1992	1992	NUM
cjal-3183	878	60	tax	tax	NOUN
cjal-3183	878	61	collection	collection	NOUN
cjal-3183	878	62	law	law	NOUN
cjal-3183	878	63	,	,	PUNCT
cjal-3183	878	64	supra	supra	PROPN
cjal-3183	878	65	note	note	NOUN
cjal-3183	878	66	3	3	NUM
cjal-3183	878	67	,	,	PUNCT
cjal-3183	878	68	art	art	NOUN
cjal-3183	878	69	.	.	PUNCT
cjal-3183	879	1	35	35	NUM
cjal-3183	879	2	.	.	X
cjal-3183	880	1	172	172	NUM
cjal-3183	880	2	.	.	PUNCT
cjal-3183	881	1	the	the	DET
cjal-3183	881	2	1997	1997	NUM
cjal-3183	881	3	request	request	NOUN
cjal-3183	881	4	also	also	ADV
cjal-3183	881	5	sought	seek	VERB
cjal-3183	881	6	support	support	NOUN
cjal-3183	881	7	for	for	ADP
cjal-3183	881	8	the	the	DET
cjal-3183	881	9	application	application	NOUN
cjal-3183	881	10	ofthe	ofthe	NOUN
cjal-3183	881	11	1992	1992	NUM
cjal-3183	881	12	tax	tax	NOUN
cjal-3183	881	13	collection	collection	NOUN
cjal-3183	881	14	law	law	NOUN
cjal-3183	881	15	to	to	ADP
cjal-3183	881	16	transactions	transaction	NOUN
cjal-3183	881	17	before	before	ADP
cjal-3183	881	18	1992	1992	NUM
cjal-3183	881	19	as	as	ADV
cjal-3183	881	20	well	well	ADV
cjal-3183	881	21	as	as	ADP
cjal-3183	881	22	the	the	DET
cjal-3183	881	23	application	application	NOUN
cjal-3183	881	24	of	of	ADP
cjal-3183	881	25	the	the	DET
cjal-3183	881	26	feitl	feitl	NOUN
cjal-3183	881	27	to	to	ADP
cjal-3183	881	28	overseas	overseas	ADJ
cjal-3183	881	29	membership	membership	NOUN
cjal-3183	881	30	fees	fee	NOUN
cjal-3183	881	31	.	.	PUNCT
cjal-3183	882	1	again	again	ADV
cjal-3183	882	2	,	,	PUNCT
cjal-3183	882	3	a	a	DET
cjal-3183	882	4	question	question	NOUN
cjal-3183	882	5	of	of	ADP
cjal-3183	882	6	territoriality	territoriality	NOUN
cjal-3183	882	7	arose	arise	VERB
cjal-3183	882	8	with	with	ADP
cjal-3183	882	9	regard	regard	NOUN
cjal-3183	882	10	to	to	ADP
cjal-3183	882	11	the	the	DET
cjal-3183	882	12	feitl	feitl	NOUN
cjal-3183	882	13	,	,	PUNCT
cjal-3183	882	14	which	which	PRON
cjal-3183	882	15	only	only	ADV
cjal-3183	882	16	taxed	tax	VERB
cjal-3183	882	17	income	income	NOUN
cjal-3183	882	18	derived	derive	VERB
cjal-3183	882	19	from	from	ADP
cjal-3183	882	20	china	china	PROPN
cjal-3183	882	21	.	.	PUNCT
cjal-3183	883	1	see	see	VERB
cjal-3183	883	2	wang	wang	PROPN
cjal-3183	883	3	bingqian	bingqian	PROPN
cjal-3183	883	4	,	,	PUNCT
cjal-3183	883	5	guanyn	guanyn	PROPN
cjal-3183	883	6	zhonghua	zhonghua	PROPN
cjal-3183	883	7	renmin	renmin	PROPN
cjal-3183	883	8	gongheguo	gongheguo	PROPN
cjal-3183	883	9	waishang	waishang	PROPN
cjal-3183	883	10	touzi	touzi	PROPN
cjal-3183	883	11	qiye	qiye	PROPN
cjal-3183	884	1	he	he	PRON
cjal-3183	884	2	waiguo	waiguo	PROPN
cjal-3183	884	3	qiye	qiye	PROPN
cjal-3183	884	4	suodeshui	suodeshui	PROPN
cjal-3183	884	5	fa	fa	PROPN
cjal-3183	884	6	cao'an	cao'an	PROPN
cjal-3183	884	7	de	de	X
cjal-3183	884	8	shuiming	shuime	VERB
cjal-3183	884	9	[	[	X
cjal-3183	884	10	explanations	explanation	NOUN
cjal-3183	884	11	on	on	ADP
cjal-3183	884	12	the	the	DET
cjal-3183	884	13	income	income	NOUN
cjal-3183	884	14	tax	tax	NOUN
cjal-3183	884	15	law	law	NOUN
cjal-3183	884	16	of	of	ADP
cjal-3183	884	17	the	the	DET
cjal-3183	884	18	people	people	NOUN
cjal-3183	884	19	's	's	PART
cjal-3183	884	20	republic	republic	NOUN
cjal-3183	884	21	of	of	ADP
cjal-3183	884	22	china	china	PROPN
cjal-3183	884	23	concerning	concern	VERB
cjal-3183	884	24	foreign	foreign	ADJ
cjal-3183	884	25	investment	investment	NOUN
cjal-3183	884	26	enterprises	enterprise	NOUN
cjal-3183	884	27	and	and	CCONJ
cjal-3183	884	28	foreign	foreign	ADJ
cjal-3183	884	29	enterprise	enterprise	NOUN
cjal-3183	884	30	]	]	PUNCT
cjal-3183	884	31	,	,	PUNCT
cjal-3183	884	32	1998	1998	NUM
cjal-3183	884	33	]	]	PUNCT
cjal-3183	884	34	columbia	columbia	PROPN
cjal-3183	884	35	journal	journal	PROPN
cjal-3183	884	36	of	of	ADP
cjal-3183	884	37	asian	asian	ADJ
cjal-3183	884	38	law	law	NOUN
cjal-3183	884	39	reply	reply	NOUN
cjal-3183	884	40	approved	approve	VERB
cjal-3183	884	41	the	the	DET
cjal-3183	884	42	local	local	ADJ
cjal-3183	884	43	taxation	taxation	NOUN
cjal-3183	884	44	bureau	bureau	NOUN
cjal-3183	884	45	's	's	PART
cjal-3183	884	46	views	view	NOUN
cjal-3183	884	47	.	.	PUNCT
cjal-3183	885	1	"	"	PUNCT
cjal-3183	885	2	'	'	PUNCT
cjal-3183	885	3	the	the	DET
cjal-3183	885	4	job	job	NOUN
cjal-3183	885	5	performance	performance	NOUN
cjal-3183	885	6	of	of	ADP
cjal-3183	885	7	a	a	DET
cjal-3183	885	8	tax	tax	NOUN
cjal-3183	885	9	official	official	NOUN
cjal-3183	885	10	is	be	AUX
cjal-3183	885	11	assessed	assess	VERB
cjal-3183	885	12	largely	largely	ADV
cjal-3183	885	13	on	on	ADP
cjal-3183	885	14	the	the	DET
cjal-3183	885	15	basis	basis	NOUN
cjal-3183	885	16	of	of	ADP
cjal-3183	885	17	the	the	DET
cjal-3183	885	18	way	way	NOUN
cjal-3183	885	19	he	he	PRON
cjal-3183	885	20	has	have	AUX
cjal-3183	885	21	followed	follow	VERB
cjal-3183	885	22	the	the	DET
cjal-3183	885	23	law	law	NOUN
cjal-3183	885	24	and	and	CCONJ
cjal-3183	885	25	carried	carry	VERB
cjal-3183	885	26	out	out	ADP
cjal-3183	885	27	his	his	PRON
cjal-3183	885	28	superiors	superior	NOUN
cjal-3183	885	29	'	'	PART
cjal-3183	885	30	directives	directive	NOUN
cjal-3183	885	31	.	.	PUNCT
cjal-3183	886	1	'74	'74	NUM
cjal-3183	886	2	moreover	moreover	ADV
cjal-3183	886	3	,	,	PUNCT
cjal-3183	886	4	if	if	SCONJ
cjal-3183	886	5	a	a	DET
cjal-3183	886	6	powerful	powerful	ADJ
cjal-3183	886	7	figure	figure	NOUN
cjal-3183	886	8	were	be	AUX
cjal-3183	886	9	to	to	PART
cjal-3183	886	10	attempt	attempt	VERB
cjal-3183	886	11	to	to	PART
cjal-3183	886	12	intervene	intervene	VERB
cjal-3183	886	13	the	the	DET
cjal-3183	886	14	taxpayer	taxpayer	NOUN
cjal-3183	886	15	's	's	PART
cjal-3183	886	16	behalf,'75	behalf,'75	PROPN
cjal-3183	886	17	the	the	DET
cjal-3183	886	18	local	local	ADJ
cjal-3183	886	19	officials	official	NOUN
cjal-3183	886	20	must	must	AUX
cjal-3183	886	21	be	be	AUX
cjal-3183	886	22	able	able	ADJ
cjal-3183	886	23	to	to	PART
cjal-3183	886	24	defend	defend	VERB
cjal-3183	886	25	their	their	PRON
cjal-3183	886	26	decisions	decision	NOUN
cjal-3183	886	27	and	and	CCONJ
cjal-3183	886	28	action	action	NOUN
cjal-3183	886	29	by	by	ADP
cjal-3183	886	30	demonstrating	demonstrate	VERB
cjal-3183	886	31	their	their	PRON
cjal-3183	886	32	authorization	authorization	NOUN
cjal-3183	886	33	.	.	PUNCT
cjal-3183	887	1	in	in	ADP
cjal-3183	887	2	baori	baori	NOUN
cjal-3183	887	3	,	,	PUNCT
cjal-3183	887	4	there	there	PRON
cjal-3183	887	5	were	be	VERB
cjal-3183	887	6	rumors	rumor	NOUN
cjal-3183	887	7	that	that	SCONJ
cjal-3183	887	8	the	the	DET
cjal-3183	887	9	japanese	japanese	ADJ
cjal-3183	887	10	investor	investor	NOUN
cjal-3183	887	11	was	be	AUX
cjal-3183	887	12	well	well	ADV
cjal-3183	887	13	-	-	PUNCT
cjal-3183	887	14	connected	connect	VERB
cjal-3183	887	15	and	and	CCONJ
cjal-3183	887	16	ready	ready	ADJ
cjal-3183	887	17	to	to	PART
cjal-3183	887	18	draw	draw	VERB
cjal-3183	887	19	on	on	ADP
cjal-3183	887	20	its	its	PRON
cjal-3183	887	21	connections	connection	NOUN
cjal-3183	887	22	to	to	PART
cjal-3183	887	23	influence	influence	VERB
cjal-3183	887	24	the	the	DET
cjal-3183	887	25	outcome	outcome	NOUN
cjal-3183	887	26	.	.	PUNCT
cjal-3183	888	1	7	7	NUM
cjal-3183	888	2	6	6	NUM
cjal-3183	888	3	if	if	SCONJ
cjal-3183	888	4	such	such	ADJ
cjal-3183	888	5	rumors	rumor	NOUN
cjal-3183	888	6	proved	prove	VERB
cjal-3183	888	7	to	to	PART
cjal-3183	888	8	be	be	AUX
cjal-3183	888	9	true	true	ADJ
cjal-3183	888	10	and	and	CCONJ
cjal-3183	888	11	the	the	DET
cjal-3183	888	12	foreign	foreign	ADJ
cjal-3183	888	13	investor	investor	NOUN
cjal-3183	888	14	's	's	PART
cjal-3183	888	15	connection	connection	NOUN
cjal-3183	888	16	did	do	AUX
cjal-3183	888	17	intervene	intervene	VERB
cjal-3183	888	18	,	,	PUNCT
cjal-3183	888	19	the	the	DET
cjal-3183	888	20	officials	official	NOUN
cjal-3183	888	21	in	in	ADP
cjal-3183	888	22	charge	charge	NOUN
cjal-3183	888	23	of	of	ADP
cjal-3183	888	24	the	the	DET
cjal-3183	888	25	case	case	NOUN
cjal-3183	888	26	could	could	AUX
cjal-3183	888	27	find	find	VERB
cjal-3183	888	28	themselves	themselves	PRON
cjal-3183	888	29	in	in	ADP
cjal-3183	888	30	an	an	DET
cjal-3183	888	31	uphill	uphill	ADJ
cjal-3183	888	32	battle	battle	NOUN
cjal-3183	888	33	.	.	PUNCT
cjal-3183	889	1	seeking	seek	VERB
cjal-3183	889	2	understanding	understanding	NOUN
cjal-3183	889	3	and	and	CCONJ
cjal-3183	889	4	approval	approval	NOUN
cjal-3183	889	5	from	from	ADP
cjal-3183	889	6	the	the	DET
cjal-3183	889	7	highest	high	ADJ
cjal-3183	889	8	state	state	NOUN
cjal-3183	889	9	tax	tax	NOUN
cjal-3183	889	10	authorities	authority	NOUN
cjal-3183	889	11	was	be	AUX
cjal-3183	889	12	thus	thus	ADV
cjal-3183	889	13	a	a	DET
cjal-3183	889	14	defensive	defensive	ADJ
cjal-3183	889	15	tactic	tactic	NOUN
cjal-3183	889	16	.	.	PUNCT
cjal-3183	890	1	by	by	ADP
cjal-3183	890	2	requesting	request	VERB
cjal-3183	890	3	instructions	instruction	NOUN
cjal-3183	890	4	and	and	CCONJ
cjal-3183	890	5	following	follow	VERB
cjal-3183	890	6	them	they	PRON
cjal-3183	890	7	,	,	PUNCT
cjal-3183	890	8	the	the	DET
cjal-3183	890	9	local	local	ADJ
cjal-3183	890	10	apr	apr	NOUN
cjal-3183	890	11	.	.	PROPN
cjal-3183	890	12	21	21	NUM
cjal-3183	890	13	,	,	PUNCT
cjal-3183	890	14	1991	1991	NUM
cjal-3183	890	15	,	,	PUNCT
cjal-3183	890	16	zhonghua	zhonghua	PROPN
cjal-3183	890	17	renmin	renmin	PROPN
cjal-3183	890	18	gongheguo	gongheguo	PROPN
cjal-3183	890	19	quanguo	quanguo	PROPN
cjal-3183	890	20	renmin	renmin	PROPN
cjal-3183	890	21	daibiao	daibiao	PROPN
cjal-3183	890	22	dahui	dahui	PROPN
cjal-3183	890	23	changwu	changwu	PROPN
cjal-3183	890	24	weiyuanhui	weiyuanhui	PROPN
cjal-3183	890	25	gongbao	gongbao	PROPN
cjal-3183	890	26	[	[	PUNCT
cjal-3183	890	27	gazette	gazette	NOUN
cjal-3183	890	28	of	of	ADP
cjal-3183	890	29	the	the	DET
cjal-3183	890	30	standing	standing	PROPN
cjal-3183	890	31	committee	committee	PROPN
cjal-3183	890	32	of	of	ADP
cjal-3183	890	33	the	the	DET
cjal-3183	890	34	national	national	PROPN
cjal-3183	890	35	people	people	NOUN
cjal-3183	890	36	's	's	PART
cjal-3183	890	37	congress	congress	PROPN
cjal-3183	890	38	of	of	ADP
cjal-3183	890	39	the	the	DET
cjal-3183	890	40	people	people	NOUN
cjal-3183	890	41	's	's	PART
cjal-3183	890	42	republic	republic	NOUN
cjal-3183	890	43	of	of	ADP
cjal-3183	890	44	china	china	PROPN
cjal-3183	890	45	]	]	X
cjal-3183	890	46	,	,	PUNCT
cjal-3183	890	47	jul	jul	PROPN
cjal-3183	890	48	.	.	PROPN
cjal-3183	890	49	10	10	NUM
cjal-3183	890	50	,	,	PUNCT
cjal-3183	890	51	1991	1991	NUM
cjal-3183	890	52	,	,	PUNCT
cjal-3183	890	53	at	at	ADP
cjal-3183	890	54	61	61	NUM
cjal-3183	890	55	,	,	PUNCT
cjal-3183	890	56	61	61	NUM
cjal-3183	890	57	.	.	PUNCT
cjal-3183	891	1	in	in	ADP
cjal-3183	891	2	baori	baori	PROPN
cjal-3183	891	3	,	,	PUNCT
cjal-3183	891	4	it	it	PRON
cjal-3183	891	5	was	be	AUX
cjal-3183	891	6	far	far	ADV
cjal-3183	891	7	from	from	ADP
cjal-3183	891	8	obvious	obvious	ADJ
cjal-3183	891	9	that	that	SCONJ
cjal-3183	891	10	overseas	overseas	ADJ
cjal-3183	891	11	membership	membership	NOUN
cjal-3183	891	12	fees	fee	NOUN
cjal-3183	891	13	were	be	AUX
cjal-3183	891	14	derived	derive	VERB
cjal-3183	891	15	from	from	ADP
cjal-3183	891	16	"	"	PUNCT
cjal-3183	891	17	business	business	NOUN
cjal-3183	891	18	operations	operation	NOUN
cjal-3183	891	19	"	"	PUNCT
cjal-3183	891	20	in	in	ADP
cjal-3183	891	21	china	china	PROPN
cjal-3183	891	22	,	,	PUNCT
cjal-3183	891	23	at	at	ADP
cjal-3183	891	24	least	least	ADJ
cjal-3183	891	25	,	,	PUNCT
cjal-3183	891	26	prior	prior	ADV
cjal-3183	891	27	to	to	ADP
cjal-3183	891	28	june	june	PROPN
cjal-3183	891	29	13	13	NUM
cjal-3183	891	30	,	,	PUNCT
cjal-3183	891	31	1992	1992	NUM
cjal-3183	891	32	,	,	PUNCT
cjal-3183	891	33	as	as	SCONJ
cjal-3183	891	34	the	the	DET
cjal-3183	891	35	club	club	NOUN
cjal-3183	891	36	was	be	AUX
cjal-3183	891	37	open	open	ADJ
cjal-3183	891	38	to	to	ADP
cjal-3183	891	39	members	member	NOUN
cjal-3183	891	40	or	or	CCONJ
cjal-3183	891	41	customers	customer	NOUN
cjal-3183	891	42	only	only	ADV
cjal-3183	891	43	on	on	ADP
cjal-3183	891	44	that	that	DET
cjal-3183	891	45	date	date	NOUN
cjal-3183	891	46	.	.	PUNCT
cjal-3183	892	1	in	in	ADP
cjal-3183	892	2	contrast	contrast	NOUN
cjal-3183	892	3	,	,	PUNCT
cjal-3183	892	4	the	the	DET
cjal-3183	892	5	1991	1991	NUM
cjal-3183	892	6	unified	unified	ADJ
cjal-3183	892	7	tax	tax	NOUN
cjal-3183	892	8	law	law	NOUN
cjal-3183	892	9	taxes	tax	VERB
cjal-3183	892	10	all	all	DET
cjal-3183	892	11	incomes	income	NOUN
cjal-3183	892	12	of	of	ADP
cjal-3183	892	13	a	a	DET
cjal-3183	892	14	foreign	foreign	ADJ
cjal-3183	892	15	investment	investment	NOUN
cjal-3183	892	16	enterprise	enterprise	NOUN
cjal-3183	892	17	like	like	ADP
cjal-3183	892	18	baori	baori	NOUN
cjal-3183	892	19	whether	whether	SCONJ
cjal-3183	892	20	derived	derive	VERB
cjal-3183	892	21	within	within	ADP
cjal-3183	892	22	or	or	CCONJ
cjal-3183	892	23	without	without	ADP
cjal-3183	892	24	china	china	PROPN
cjal-3183	892	25	.	.	PUNCT
cjal-3183	893	1	utl	utl	PROPN
cjal-3183	893	2	,	,	PUNCT
cjal-3183	893	3	supra	supra	PROPN
cjal-3183	893	4	note	note	PROPN
cjal-3183	893	5	53	53	NUM
cjal-3183	893	6	,	,	PUNCT
cjal-3183	893	7	art	art	NOUN
cjal-3183	893	8	.	.	PUNCT
cjal-3183	894	1	3	3	NUM
cjal-3183	894	2	.	.	X
cjal-3183	894	3	173	173	NUM
cjal-3183	894	4	.	.	PUNCT
cjal-3183	894	5	see	see	VERB
cjal-3183	894	6	supra	supra	PROPN
cjal-3183	894	7	text	text	NOUN
cjal-3183	894	8	accompanying	accompany	VERB
cjal-3183	894	9	notes	note	NOUN
cjal-3183	894	10	77	77	NUM
cjal-3183	894	11	-	-	SYM
cjal-3183	894	12	82	82	NUM
cjal-3183	894	13	.	.	NOUN
cjal-3183	894	14	174	174	NUM
cjal-3183	894	15	.	.	PUNCT
cjal-3183	895	1	according	accord	VERB
cjal-3183	895	2	to	to	ADP
cjal-3183	895	3	the	the	DET
cjal-3183	895	4	procedure	procedure	NOUN
cjal-3183	895	5	governing	govern	VERB
cjal-3183	895	6	the	the	DET
cjal-3183	895	7	assessment	assessment	NOUN
cjal-3183	895	8	of	of	ADP
cjal-3183	895	9	state	state	NOUN
cjal-3183	895	10	taxation	taxation	NOUN
cjal-3183	895	11	officials	official	NOUN
cjal-3183	895	12	'	'	PART
cjal-3183	895	13	performance	performance	NOUN
cjal-3183	895	14	,	,	PUNCT
cjal-3183	895	15	one	one	NUM
cjal-3183	895	16	key	key	ADJ
cjal-3183	895	17	item	item	NOUN
cjal-3183	895	18	is	be	AUX
cjal-3183	895	19	how	how	SCONJ
cjal-3183	895	20	the	the	DET
cjal-3183	895	21	official	official	NOUN
cjal-3183	895	22	in	in	ADP
cjal-3183	895	23	question	question	NOUN
cjal-3183	895	24	has	have	AUX
cjal-3183	895	25	performed	perform	VERB
cjal-3183	895	26	his	his	PRON
cjal-3183	895	27	or	or	CCONJ
cjal-3183	895	28	her	her	PRON
cjal-3183	895	29	administrative	administrative	ADJ
cjal-3183	895	30	functions	function	NOUN
cjal-3183	895	31	according	accord	VERB
cjal-3183	895	32	to	to	ADP
cjal-3183	895	33	law	law	NOUN
cjal-3183	895	34	,	,	PUNCT
cjal-3183	895	35	or	or	CCONJ
cjal-3183	895	36	more	more	ADV
cjal-3183	895	37	precisely	precisely	ADV
cjal-3183	895	38	,	,	PUNCT
cjal-3183	895	39	the	the	DET
cjal-3183	895	40	official	official	NOUN
cjal-3183	895	41	will	will	AUX
cjal-3183	895	42	be	be	AUX
cjal-3183	895	43	tested	test	VERB
cjal-3183	895	44	as	as	ADP
cjal-3183	895	45	to	to	ADP
cjal-3183	895	46	whether	whether	SCONJ
cjal-3183	895	47	he	he	PRON
cjal-3183	895	48	has	have	AUX
cjal-3183	895	49	"	"	PUNCT
cjal-3183	895	50	resolutely	resolutely	ADV
cjal-3183	895	51	carried	carry	VERB
cjal-3183	895	52	out	out	ADP
cjal-3183	895	53	and	and	CCONJ
cjal-3183	895	54	observed	observe	VERB
cjal-3183	895	55	the	the	DET
cjal-3183	895	56	policies	policy	NOUN
cjal-3183	895	57	of	of	ADP
cjal-3183	895	58	the	the	DET
cjal-3183	895	59	central	central	ADJ
cjal-3183	895	60	government	government	NOUN
cjal-3183	895	61	and	and	CCONJ
cjal-3183	895	62	the	the	DET
cjal-3183	895	63	state	state	PROPN
cjal-3183	895	64	general	general	PROPN
cjal-3183	895	65	administration	administration	NOUN
cjal-3183	895	66	of	of	ADP
cjal-3183	895	67	taxation	taxation	NOUN
cjal-3183	895	68	,	,	PUNCT
cjal-3183	895	69	law	law	NOUN
cjal-3183	895	70	and	and	CCONJ
cjal-3183	895	71	regulations	regulation	NOUN
cjal-3183	895	72	"	"	PUNCT
cjal-3183	895	73	and	and	CCONJ
cjal-3183	895	74	whether	whether	SCONJ
cjal-3183	895	75	he	he	PRON
cjal-3183	895	76	has	have	AUX
cjal-3183	895	77	"	"	PUNCT
cjal-3183	895	78	reported	report	VERB
cjal-3183	895	79	to	to	PART
cjal-3183	895	80	and/or	and/or	CCONJ
cjal-3183	895	81	requested	request	VERB
cjal-3183	895	82	for	for	ADP
cjal-3183	895	83	instruction	instruction	NOUN
cjal-3183	895	84	with	with	ADP
cjal-3183	895	85	[	[	PUNCT
cjal-3183	895	86	his	his	PRON
cjal-3183	895	87	superiors	superior	NOUN
cjal-3183	895	88	]	]	PUNCT
cjal-3183	895	89	and	and	CCONJ
cjal-3183	895	90	followed	follow	VERB
cjal-3183	895	91	the	the	DET
cjal-3183	895	92	orders	order	NOUN
cjal-3183	895	93	and	and	CCONJ
cjal-3183	895	94	instructions	instruction	NOUN
cjal-3183	895	95	[	[	X
cjal-3183	895	96	from	from	ADP
cjal-3183	895	97	his	his	PRON
cjal-3183	895	98	superiors	superior	NOUN
cjal-3183	895	99	]	]	PUNCT
cjal-3183	895	100	"	"	PUNCT
cjal-3183	895	101	.	.	PUNCT
cjal-3183	896	1	provisional	provisional	ADJ
cjal-3183	896	2	methods	method	NOUN
cjal-3183	896	3	for	for	ADP
cjal-3183	896	4	assessment	assessment	NOUN
cjal-3183	896	5	of	of	ADP
cjal-3183	896	6	civil	civil	ADJ
cjal-3183	896	7	servants	servant	NOUN
cjal-3183	896	8	in	in	ADP
cjal-3183	896	9	the	the	DET
cjal-3183	896	10	state	state	NOUN
cjal-3183	896	11	taxation	taxation	NOUN
cjal-3183	896	12	system	system	NOUN
cjal-3183	896	13	(	(	PUNCT
cjal-3183	896	14	guojia	guojia	NOUN
cjal-3183	896	15	shuiwuju	shuiwuju	NOUN
cjal-3183	896	16	xitong	xitong	PROPN
cjal-3183	896	17	guojia	guojia	PROPN
cjal-3183	896	18	gongwuyuan	gongwuyuan	VERB
cjal-3183	896	19	kaohe	kaohe	ADJ
cjal-3183	896	20	zhanxing	zhanxing	PROPN
cjal-3183	896	21	banfa	banfa	NOUN
cjal-3183	896	22	)	)	PUNCT
cjal-3183	896	23	,	,	PUNCT
cjal-3183	896	24	guojia	guojia	NOUN
cjal-3183	896	25	shuiwu	shuiwu	NOUN
cjal-3183	896	26	zongju	zongju	PROPN
cjal-3183	897	1	[	[	X
cjal-3183	897	2	state	state	PROPN
cjal-3183	897	3	general	general	ADJ
cjal-3183	897	4	administration	administration	NOUN
cjal-3183	897	5	of	of	ADP
cjal-3183	897	6	taxation	taxation	PROPN
cjal-3183	897	7	]	]	PUNCT
cjal-3183	897	8	,	,	PUNCT
cjal-3183	897	9	1996	1996	NUM
cjal-3183	897	10	nian	nian	ADJ
cjal-3183	897	11	shuishou	shuishou	ADJ
cjal-3183	897	12	gongzuo	gongzuo	PROPN
cjal-3183	897	13	wenjian	wenjian	PROPN
cjal-3183	897	14	fagui	fagui	VERB
cjal-3183	897	15	xuanbian	xuanbian	PROPN
cjal-3183	897	16	[	[	PUNCT
cjal-3183	897	17	1996	1996	NUM
cjal-3183	897	18	selected	select	VERB
cjal-3183	897	19	documents	document	NOUN
cjal-3183	897	20	and	and	CCONJ
cjal-3183	897	21	legal	legal	ADJ
cjal-3183	897	22	rules	rule	NOUN
cjal-3183	897	23	concerning	concern	VERB
cjal-3183	897	24	taxation	taxation	NOUN
cjal-3183	897	25	works	work	VERB
cjal-3183	897	26	]	]	PUNCT
cjal-3183	897	27	812	812	NUM
cjal-3183	897	28	,	,	PUNCT
cjal-3183	897	29	819	819	NUM
cjal-3183	897	30	-	-	SYM
cjal-3183	897	31	20	20	NUM
cjal-3183	897	32	(	(	PUNCT
cjal-3183	897	33	1997	1997	NUM
cjal-3183	897	34	)	)	PUNCT
cjal-3183	897	35	.	.	PUNCT
cjal-3183	898	1	175	175	NUM
cjal-3183	898	2	.	.	PUNCT
cjal-3183	899	1	it	it	PRON
cjal-3183	899	2	is	be	AUX
cjal-3183	899	3	a	a	DET
cjal-3183	899	4	chinese	chinese	ADJ
cjal-3183	899	5	tradition	tradition	NOUN
cjal-3183	899	6	to	to	PART
cjal-3183	899	7	seek	seek	VERB
cjal-3183	899	8	such	such	ADJ
cjal-3183	899	9	personal	personal	ADJ
cjal-3183	899	10	intervention	intervention	NOUN
cjal-3183	899	11	to	to	PART
cjal-3183	899	12	resolve	resolve	VERB
cjal-3183	899	13	cases	case	NOUN
cjal-3183	899	14	with	with	ADP
cjal-3183	899	15	government	government	NOUN
cjal-3183	899	16	officials	official	NOUN
cjal-3183	899	17	rather	rather	ADV
cjal-3183	899	18	than	than	ADP
cjal-3183	899	19	relying	rely	VERB
cjal-3183	899	20	on	on	ADP
cjal-3183	899	21	legal	legal	ADJ
cjal-3183	899	22	procedures	procedure	NOUN
cjal-3183	899	23	and	and	CCONJ
cjal-3183	899	24	reasoning	reasoning	NOUN
cjal-3183	899	25	.	.	PUNCT
cjal-3183	900	1	as	as	SCONJ
cjal-3183	900	2	a	a	DET
cjal-3183	900	3	famous	famous	ADJ
cjal-3183	900	4	chinese	chinese	ADJ
cjal-3183	900	5	scholar	scholar	NOUN
cjal-3183	900	6	put	put	VERB
cjal-3183	900	7	it	it	PRON
cjal-3183	900	8	decades	decade	NOUN
cjal-3183	900	9	ago	ago	ADV
cjal-3183	900	10	,	,	PUNCT
cjal-3183	900	11	when	when	SCONJ
cjal-3183	900	12	a	a	DET
cjal-3183	900	13	chinese	chinese	PROPN
cjal-3183	900	14	is	be	AUX
cjal-3183	900	15	arrested	arrest	VERB
cjal-3183	900	16	,	,	PUNCT
cjal-3183	900	17	perhaps	perhaps	ADV
cjal-3183	900	18	wrongly	wrongly	ADV
cjal-3183	900	19	,	,	PUNCT
cjal-3183	900	20	the	the	DET
cjal-3183	900	21	natural	natural	ADJ
cjal-3183	900	22	tendency	tendency	NOUN
cjal-3183	900	23	of	of	ADP
cjal-3183	900	24	his	his	PRON
cjal-3183	900	25	relatives	relative	NOUN
cjal-3183	900	26	is	be	AUX
cjal-3183	900	27	not	not	PART
cjal-3183	900	28	to	to	PART
cjal-3183	900	29	seek	seek	VERB
cjal-3183	900	30	legal	legal	ADJ
cjal-3183	900	31	protection	protection	NOUN
cjal-3183	900	32	and	and	CCONJ
cjal-3183	900	33	fight	fight	VERB
cjal-3183	900	34	it	it	PRON
cjal-3183	900	35	out	out	ADP
cjal-3183	900	36	in	in	ADP
cjal-3183	900	37	a	a	DET
cjal-3183	900	38	law	law	NOUN
cjal-3183	900	39	court	court	NOUN
cjal-3183	900	40	,	,	PUNCT
cjal-3183	900	41	but	but	CCONJ
cjal-3183	900	42	to	to	PART
cjal-3183	900	43	find	find	VERB
cjal-3183	900	44	someone	someone	PRON
cjal-3183	900	45	who	who	PRON
cjal-3183	900	46	knows	know	VERB
cjal-3183	900	47	the	the	DET
cjal-3183	900	48	magistrate	magistrate	NOUN
cjal-3183	900	49	personally	personally	ADV
cjal-3183	900	50	and	and	CCONJ
cjal-3183	900	51	intercede	intercede	VERB
cjal-3183	900	52	for	for	ADP
cjal-3183	900	53	his	his	PRON
cjal-3183	900	54	"	"	PUNCT
cjal-3183	900	55	favour	favour	NOUN
cjal-3183	900	56	.	.	PUNCT
cjal-3183	900	57	"	"	PUNCT
cjal-3183	901	1	with	with	ADP
cjal-3183	901	2	the	the	DET
cjal-3183	901	3	high	high	ADJ
cjal-3183	901	4	regard	regard	NOUN
cjal-3183	901	5	for	for	ADP
cjal-3183	901	6	personal	personal	ADJ
cjal-3183	901	7	relationships	relationship	NOUN
cjal-3183	901	8	and	and	CCONJ
cjal-3183	901	9	the	the	DET
cjal-3183	901	10	importance	importance	NOUN
cjal-3183	901	11	attached	attach	VERB
cjal-3183	901	12	to	to	ADP
cjal-3183	901	13	"	"	PUNCT
cjal-3183	901	14	face	face	VERB
cjal-3183	901	15	"	"	PUNCT
cjal-3183	901	16	in	in	ADP
cjal-3183	901	17	china	china	PROPN
cjal-3183	901	18	,	,	PUNCT
cjal-3183	901	19	the	the	DET
cjal-3183	901	20	man	man	NOUN
cjal-3183	901	21	who	who	PRON
cjal-3183	901	22	intercedes	intercede	VERB
cjal-3183	901	23	is	be	AUX
cjal-3183	901	24	always	always	ADV
cjal-3183	901	25	successful	successful	ADJ
cjal-3183	901	26	if	if	SCONJ
cjal-3183	901	27	his	his	PRON
cjal-3183	901	28	"	"	PUNCT
cjal-3183	901	29	face	face	NOUN
cjal-3183	901	30	"	"	PUNCT
cjal-3183	901	31	is	be	AUX
cjal-3183	901	32	"	"	PUNCT
cjal-3183	901	33	big	big	ADJ
cjal-3183	901	34	"	"	PUNCT
cjal-3183	901	35	enough	enough	ADJ
cjal-3183	901	36	.	.	PUNCT
cjal-3183	902	1	it	it	PRON
cjal-3183	902	2	is	be	AUX
cjal-3183	902	3	always	always	ADV
cjal-3183	902	4	easy	easy	ADJ
cjal-3183	902	5	,	,	PUNCT
cjal-3183	902	6	and	and	CCONJ
cjal-3183	902	7	infinitely	infinitely	ADV
cjal-3183	902	8	less	less	ADV
cjal-3183	902	9	costly	costly	ADJ
cjal-3183	902	10	than	than	ADP
cjal-3183	902	11	a	a	DET
cjal-3183	902	12	protracted	protract	VERB
cjal-3183	902	13	lawsuit	lawsuit	NOUN
cjal-3183	902	14	.	.	PUNCT
cjal-3183	903	1	lin	lin	PROPN
cjal-3183	903	2	yutang	yutang	PROPN
cjal-3183	903	3	,	,	PUNCT
cjal-3183	903	4	my	my	PRON
cjal-3183	903	5	country	country	NOUN
cjal-3183	903	6	and	and	CCONJ
cjal-3183	903	7	my	my	PRON
cjal-3183	903	8	people	people	NOUN
cjal-3183	903	9	187	187	NUM
cjal-3183	903	10	(	(	PUNCT
cjal-3183	903	11	heinemann	heinemann	PROPN
cjal-3183	903	12	asia	asia	PROPN
cjal-3183	903	13	1977	1977	NUM
cjal-3183	903	14	)	)	PUNCT
cjal-3183	903	15	.	.	PUNCT
cjal-3183	904	1	176	176	NUM
cjal-3183	904	2	.	.	PUNCT
cjal-3183	904	3	shangguan	shangguan	NOUN
cjal-3183	904	4	,	,	PUNCT
cjal-3183	904	5	supra	supra	PROPN
cjal-3183	904	6	note	note	NOUN
cjal-3183	904	7	4	4	NUM
cjal-3183	904	8	,	,	PUNCT
cjal-3183	904	9	at	at	ADP
cjal-3183	904	10	13	13	NUM
cjal-3183	904	11	.	.	PUNCT
cjal-3183	905	1	[	[	X
cjal-3183	905	2	12:2	12:2	NUM
cjal-3183	905	3	the	the	DET
cjal-3183	905	4	administrative	administrative	ADJ
cjal-3183	905	5	use	use	NOUN
cjal-3183	905	6	of	of	ADP
cjal-3183	905	7	laiwin	laiwin	PROPN
cjal-3183	905	8	china	china	PROPN
cjal-3183	905	9	officials	official	NOUN
cjal-3183	905	10	could	could	AUX
cjal-3183	905	11	no	no	ADV
cjal-3183	905	12	longer	long	ADV
cjal-3183	905	13	be	be	AUX
cjal-3183	905	14	said	say	VERB
cjal-3183	905	15	to	to	PART
cjal-3183	905	16	have	have	AUX
cjal-3183	905	17	acted	act	VERB
cjal-3183	905	18	on	on	ADP
cjal-3183	905	19	their	their	PRON
cjal-3183	905	20	own	own	ADJ
cjal-3183	905	21	.	.	PUNCT
cjal-3183	905	22	'	'	PUNCT
cjal-3183	906	1	"	"	PUNCT
cjal-3183	906	2	they	they	PRON
cjal-3183	906	3	could	could	AUX
cjal-3183	906	4	take	take	VERB
cjal-3183	906	5	cover	cover	NOUN
cjal-3183	906	6	behind	behind	ADP
cjal-3183	906	7	the	the	DET
cjal-3183	906	8	sgat	sgat	NOUN
cjal-3183	906	9	's	's	PART
cjal-3183	906	10	approvals	approval	NOUN
cjal-3183	906	11	in	in	ADP
cjal-3183	906	12	the	the	DET
cjal-3183	906	13	event	event	NOUN
cjal-3183	906	14	that	that	PRON
cjal-3183	906	15	the	the	DET
cjal-3183	906	16	japanese	japanese	ADJ
cjal-3183	906	17	investor	investor	NOUN
cjal-3183	906	18	's	's	PART
cjal-3183	906	19	connection	connection	NOUN
cjal-3183	906	20	did	do	AUX
cjal-3183	906	21	intervene	intervene	VERB
cjal-3183	906	22	.	.	PUNCT
cjal-3183	907	1	'78	'78	NUM
cjal-3183	907	2	the	the	DET
cjal-3183	907	3	superiors	superior	NOUN
cjal-3183	907	4	'	'	PART
cjal-3183	907	5	approvals	approval	NOUN
cjal-3183	907	6	also	also	ADV
cjal-3183	907	7	seemed	seem	VERB
cjal-3183	907	8	to	to	PART
cjal-3183	907	9	be	be	AUX
cjal-3183	907	10	important	important	ADJ
cjal-3183	907	11	in	in	ADP
cjal-3183	907	12	getting	get	VERB
cjal-3183	907	13	help	help	NOUN
cjal-3183	907	14	and	and	CCONJ
cjal-3183	907	15	assistance	assistance	NOUN
cjal-3183	907	16	from	from	ADP
cjal-3183	907	17	other	other	ADJ
cjal-3183	907	18	local	local	ADJ
cjal-3183	907	19	government	government	NOUN
cjal-3183	907	20	bureaucracies	bureaucracy	NOUN
cjal-3183	907	21	.	.	PUNCT
cjal-3183	908	1	79	79	NUM
cjal-3183	908	2	once	once	ADV
cjal-3183	908	3	approved	approve	VERB
cjal-3183	908	4	by	by	ADP
cjal-3183	908	5	the	the	DET
cjal-3183	908	6	sgat	sgat	NOUN
cjal-3183	908	7	,	,	PUNCT
cjal-3183	908	8	the	the	DET
cjal-3183	908	9	local	local	ADJ
cjal-3183	908	10	officials	official	NOUN
cjal-3183	908	11	'	'	PART
cjal-3183	908	12	decision	decision	NOUN
cjal-3183	908	13	and	and	CCONJ
cjal-3183	908	14	actions	action	NOUN
cjal-3183	908	15	could	could	AUX
cjal-3183	908	16	easily	easily	ADV
cjal-3183	908	17	withstand	withstand	VERB
cjal-3183	908	18	a	a	DET
cjal-3183	908	19	court	court	NOUN
cjal-3183	908	20	challenge	challenge	NOUN
cjal-3183	908	21	should	should	AUX
cjal-3183	908	22	an	an	DET
cjal-3183	908	23	administrative	administrative	ADJ
cjal-3183	908	24	litigation	litigation	NOUN
cjal-3183	908	25	ever	ever	ADV
cjal-3183	908	26	be	be	AUX
cjal-3183	908	27	successfully	successfully	ADV
cjal-3183	908	28	brought	bring	VERB
cjal-3183	908	29	.	.	PUNCT
cjal-3183	909	1	as	as	ADV
cjal-3183	909	2	long	long	ADV
cjal-3183	909	3	as	as	SCONJ
cjal-3183	909	4	the	the	DET
cjal-3183	909	5	local	local	ADJ
cjal-3183	909	6	officials	official	NOUN
cjal-3183	909	7	had	have	VERB
cjal-3183	909	8	the	the	DET
cjal-3183	909	9	support	support	NOUN
cjal-3183	909	10	of	of	ADP
cjal-3183	909	11	their	their	PRON
cjal-3183	909	12	superiors	superior	NOUN
cjal-3183	909	13	,	,	PUNCT
cjal-3183	909	14	they	they	PRON
cjal-3183	909	15	would	would	AUX
cjal-3183	909	16	not	not	PART
cjal-3183	909	17	fear	fear	VERB
cjal-3183	909	18	losing	lose	VERB
cjal-3183	909	19	the	the	DET
cjal-3183	909	20	case	case	NOUN
cjal-3183	909	21	to	to	ADP
cjal-3183	909	22	the	the	DET
cjal-3183	909	23	taxpayer	taxpayer	NOUN
cjal-3183	909	24	.	.	PUNCT
cjal-3183	910	1	d.	d.	PROPN
cjal-3183	910	2	the	the	DET
cjal-3183	910	3	request	request	NOUN
cjal-3183	910	4	for	for	ADP
cjal-3183	910	5	instruction	instruction	NOUN
cjal-3183	910	6	practice	practice	NOUN
cjal-3183	910	7	the	the	DET
cjal-3183	910	8	local	local	ADJ
cjal-3183	910	9	taxation	taxation	NOUN
cjal-3183	910	10	bureau	bureau	NOUN
cjal-3183	910	11	relied	rely	VERB
cjal-3183	910	12	on	on	ADP
cjal-3183	910	13	internal	internal	ADJ
cjal-3183	910	14	channels	channel	NOUN
cjal-3183	910	15	to	to	PART
cjal-3183	910	16	communicate	communicate	VERB
cjal-3183	910	17	with	with	ADP
cjal-3183	910	18	their	their	PRON
cjal-3183	910	19	superiors	superior	NOUN
cjal-3183	910	20	in	in	ADP
cjal-3183	910	21	the	the	DET
cjal-3183	910	22	sgat	sgat	NOUN
cjal-3183	910	23	.	.	PUNCT
cjal-3183	910	24	'	'	PUNCT
cjal-3183	911	1	"	"	PUNCT
cjal-3183	911	2	°	°	ADP
cjal-3183	911	3	the	the	DET
cjal-3183	911	4	most	most	ADV
cjal-3183	911	5	notable	notable	ADJ
cjal-3183	911	6	form	form	NOUN
cjal-3183	911	7	used	use	VERB
cjal-3183	911	8	in	in	ADP
cjal-3183	911	9	baori	baori	NOUN
cjal-3183	911	10	is	be	AUX
cjal-3183	911	11	the	the	DET
cjal-3183	911	12	so	so	ADV
cjal-3183	911	13	-	-	PUNCT
cjal-3183	911	14	called	call	VERB
cjal-3183	911	15	request	request	NOUN
cjal-3183	911	16	for	for	ADP
cjal-3183	911	17	instruction	instruction	NOUN
cjal-3183	911	18	practice	practice	NOUN
cjal-3183	911	19	(	(	PUNCT
cjal-3183	911	20	qingshi).'81	qingshi).'81	ADJ
cjal-3183	911	21	the	the	DET
cjal-3183	911	22	local	local	ADJ
cjal-3183	911	23	taxation	taxation	NOUN
cjal-3183	911	24	bureau	bureau	NOUN
cjal-3183	911	25	filed	file	VERB
cjal-3183	911	26	requests	request	NOUN
cjal-3183	911	27	in	in	ADP
cjal-3183	911	28	1996	1996	NUM
cjal-3183	911	29	and	and	CCONJ
cjal-3183	911	30	1997	1997	NUM
cjal-3183	911	31	with	with	ADP
cjal-3183	911	32	the	the	DET
cjal-3183	911	33	sgat	sgat	NOUN
cjal-3183	911	34	for	for	ADP
cjal-3183	911	35	special	special	ADJ
cjal-3183	911	36	instruction	instruction	NOUN
cjal-3183	911	37	on	on	ADP
cjal-3183	911	38	legal	legal	ADJ
cjal-3183	911	39	points	point	NOUN
cjal-3183	911	40	raised	raise	VERB
cjal-3183	911	41	in	in	ADP
cjal-3183	911	42	the	the	DET
cjal-3183	911	43	case	case	NOUN
cjal-3183	911	44	.	.	PUNCT
cjal-3183	912	1	it	it	PRON
cjal-3183	912	2	is	be	AUX
cjal-3183	912	3	a	a	DET
cjal-3183	912	4	common	common	ADJ
cjal-3183	912	5	practice	practice	NOUN
cjal-3183	912	6	within	within	ADP
cjal-3183	912	7	china	china	PROPN
cjal-3183	912	8	's	's	PART
cjal-3183	912	9	bureaucracy	bureaucracy	NOUN
cjal-3183	912	10	for	for	ADP
cjal-3183	912	11	officials	official	NOUN
cjal-3183	912	12	to	to	PART
cjal-3183	912	13	turn	turn	VERB
cjal-3183	912	14	to	to	ADP
cjal-3183	912	15	their	their	PRON
cjal-3183	912	16	superiors	superior	NOUN
cjal-3183	912	17	for	for	ADP
cjal-3183	912	18	instruction	instruction	NOUN
cjal-3183	912	19	when	when	SCONJ
cjal-3183	912	20	special	special	ADJ
cjal-3183	912	21	problems	problem	NOUN
cjal-3183	912	22	are	be	AUX
cjal-3183	912	23	encountered	encounter	VERB
cjal-3183	912	24	.	.	PUNCT
cjal-3183	912	25	'	'	PUNCT
cjal-3183	913	1	2	2	NUM
cjal-3183	913	2	provincial	provincial	ADJ
cjal-3183	913	3	and	and	CCONJ
cjal-3183	913	4	177	177	NUM
cjal-3183	913	5	.	.	PUNCT
cjal-3183	914	1	the	the	DET
cjal-3183	914	2	directorofthe	directorofthe	DET
cjal-3183	914	3	local	local	ADJ
cjal-3183	914	4	taxation	taxation	NOUN
cjal-3183	914	5	bureau	bureau	NOUN
cjal-3183	914	6	claimed	claim	VERB
cjal-3183	914	7	,	,	PUNCT
cjal-3183	914	8	ratherdefensivcly	ratherdefensivcly	ADV
cjal-3183	914	9	,	,	PUNCT
cjal-3183	914	10	that	that	SCONJ
cjal-3183	914	11	every	every	DET
cjal-3183	914	12	decision	decision	NOUN
cjal-3183	914	13	the	the	DET
cjal-3183	914	14	local	local	ADJ
cjal-3183	914	15	officials	official	NOUN
cjal-3183	914	16	had	have	AUX
cjal-3183	914	17	made	make	VERB
cjal-3183	914	18	and	and	CCONJ
cjal-3183	914	19	every	every	DET
cjal-3183	914	20	step	step	NOUN
cjal-3183	914	21	they	they	PRON
cjal-3183	914	22	had	have	AUX
cjal-3183	914	23	taken	take	VERB
cjal-3183	914	24	were	be	AUX
cjal-3183	914	25	approved	approve	VERB
cjal-3183	914	26	and	and	CCONJ
cjal-3183	914	27	endorsed	endorse	VERB
cjal-3183	914	28	by	by	ADP
cjal-3183	914	29	their	their	PRON
cjal-3183	914	30	superiors	superior	NOUN
cjal-3183	914	31	.	.	PUNCT
cjal-3183	915	1	i	i	PRON
cjal-3183	915	2	d.	d.	PROPN
cjal-3183	915	3	,	,	PUNCT
cjal-3183	915	4	at	at	ADP
cjal-3183	915	5	12	12	NUM
cjal-3183	915	6	.	.	PUNCT
cjal-3183	915	7	178	178	NUM
cjal-3183	915	8	.	.	PUNCT
cjal-3183	916	1	the	the	DET
cjal-3183	916	2	outcome	outcome	NOUN
cjal-3183	916	3	in	in	ADP
cjal-3183	916	4	a	a	DET
cjal-3183	916	5	case	case	NOUN
cjal-3183	916	6	like	like	ADP
cjal-3183	916	7	baori	baori	NOUN
cjal-3183	916	8	could	could	AUX
cjal-3183	916	9	well	well	ADV
cjal-3183	916	10	depend	depend	VERB
cjal-3183	916	11	on	on	ADP
cjal-3183	916	12	how	how	SCONJ
cjal-3183	916	13	important	important	ADJ
cjal-3183	916	14	and	and	CCONJ
cjal-3183	916	15	powerful	powerful	ADJ
cjal-3183	916	16	the	the	DET
cjal-3183	916	17	taxpayer	taxpayer	NOUN
cjal-3183	916	18	's	's	PART
cjal-3183	916	19	connection	connection	NOUN
cjal-3183	916	20	was	be	AUX
cjal-3183	916	21	;	;	PUNCT
cjal-3183	916	22	if	if	SCONJ
cjal-3183	916	23	the	the	DET
cjal-3183	916	24	connection	connection	NOUN
cjal-3183	916	25	was	be	AUX
cjal-3183	916	26	very	very	ADV
cjal-3183	916	27	important	important	ADJ
cjal-3183	916	28	and	and	CCONJ
cjal-3183	916	29	powerful	powerful	ADJ
cjal-3183	916	30	,	,	PUNCT
cjal-3183	916	31	even	even	ADV
cjal-3183	916	32	the	the	DET
cjal-3183	916	33	sgatmay	sgatmay	NOUN
cjal-3183	916	34	feel	feel	VERB
cjal-3183	916	35	unable	unable	ADJ
cjal-3183	916	36	to	to	PART
cjal-3183	916	37	protect	protect	VERB
cjal-3183	916	38	the	the	DET
cjal-3183	916	39	local	local	ADJ
cjal-3183	916	40	officials	official	NOUN
cjal-3183	916	41	.	.	PUNCT
cjal-3183	917	1	that	that	PRON
cjal-3183	917	2	was	be	AUX
cjal-3183	917	3	probably	probably	ADV
cjal-3183	917	4	a	a	DET
cjal-3183	917	5	reason	reason	NOUN
cjal-3183	917	6	why	why	SCONJ
cjal-3183	917	7	the	the	DET
cjal-3183	917	8	baori	baori	NOUN
cjal-3183	917	9	case	case	NOUN
cjal-3183	917	10	was	be	AUX
cjal-3183	917	11	brought	bring	VERB
cjal-3183	917	12	to	to	ADP
cjal-3183	917	13	the	the	DET
cjal-3183	917	14	attention	attention	NOUN
cjal-3183	917	15	of	of	ADP
cjal-3183	917	16	top	top	ADJ
cjal-3183	917	17	state	state	NOUN
cjal-3183	917	18	officials	official	NOUN
cjal-3183	917	19	for	for	ADP
cjal-3183	917	20	instructions	instruction	NOUN
cjal-3183	917	21	.	.	PUNCT
cjal-3183	918	1	a	a	DET
cjal-3183	918	2	vice	vice	NOUN
cjal-3183	918	3	-	-	NOUN
cjal-3183	918	4	premier	premier	NOUN
cjal-3183	918	5	of	of	ADP
cjal-3183	918	6	the	the	DET
cjal-3183	918	7	state	state	NOUN
cjal-3183	918	8	council	council	NOUN
cjal-3183	918	9	and	and	CCONJ
cjal-3183	918	10	a	a	DET
cjal-3183	918	11	leading	lead	VERB
cjal-3183	918	12	official	official	NOUN
cjal-3183	918	13	in	in	ADP
cjal-3183	918	14	the	the	DET
cjal-3183	918	15	party	party	NOUN
cjal-3183	918	16	political	political	ADJ
cjal-3183	918	17	and	and	CCONJ
cjal-3183	918	18	legal	legal	ADJ
cjal-3183	918	19	committee	committee	NOUN
cjal-3183	918	20	gave	give	VERB
cjal-3183	918	21	their	their	PRON
cjal-3183	918	22	instructions	instruction	NOUN
cjal-3183	918	23	in	in	ADP
cjal-3183	918	24	the	the	DET
cjal-3183	918	25	case	case	NOUN
cjal-3183	918	26	and	and	CCONJ
cjal-3183	918	27	lent	lend	VERB
cjal-3183	918	28	support	support	NOUN
cjal-3183	918	29	to	to	ADP
cjal-3183	918	30	the	the	DET
cjal-3183	918	31	sgat	sgat	NOUN
cjal-3183	918	32	.	.	PUNCT
cjal-3183	919	1	179	179	NUM
cjal-3183	919	2	.	.	PUNCT
cjal-3183	920	1	cf	cf	NOUN
cjal-3183	920	2	.	.	PUNCT
cjal-3183	921	1	shangguan	shangguan	PROPN
cjal-3183	921	2	,	,	PUNCT
cjal-3183	921	3	supra	supra	PROPN
cjal-3183	921	4	note	note	NOUN
cjal-3183	921	5	4	4	NUM
cjal-3183	921	6	,	,	PUNCT
cjal-3183	921	7	at	at	ADP
cjal-3183	921	8	12	12	NUM
cjal-3183	921	9	(	(	PUNCT
cjal-3183	921	10	the	the	DET
cjal-3183	921	11	municipal	municipal	ADJ
cjal-3183	921	12	government	government	NOUN
cjal-3183	921	13	was	be	AUX
cjal-3183	921	14	able	able	ADJ
cjal-3183	921	15	to	to	PART
cjal-3183	921	16	dispatch	dispatch	VERB
cjal-3183	921	17	security	security	NOUN
cjal-3183	921	18	and	and	CCONJ
cjal-3183	921	19	judicial	judicial	ADJ
cjal-3183	921	20	officers	officer	NOUN
cjal-3183	921	21	to	to	PART
cjal-3183	921	22	protect	protect	VERB
cjal-3183	921	23	local	local	ADJ
cjal-3183	921	24	taxation	taxation	NOUN
cjal-3183	921	25	officials	official	NOUN
cjal-3183	921	26	when	when	SCONJ
cjal-3183	921	27	threatened	threaten	VERB
cjal-3183	921	28	by	by	ADP
cjal-3183	921	29	the	the	DET
cjal-3183	921	30	japanese	japanese	ADJ
cjal-3183	921	31	management	management	NOUN
cjal-3183	921	32	of	of	ADP
cjal-3183	921	33	baori	baori	NOUN
cjal-3183	921	34	)	)	PUNCT
cjal-3183	921	35	.	.	PUNCT
cjal-3183	922	1	this	this	PRON
cjal-3183	922	2	was	be	AUX
cjal-3183	922	3	largely	largely	ADV
cjal-3183	922	4	because	because	SCONJ
cjal-3183	922	5	,	,	PUNCT
cjal-3183	922	6	again	again	ADV
cjal-3183	922	7	,	,	PUNCT
cjal-3183	922	8	of	of	ADP
cjal-3183	922	9	the	the	DET
cjal-3183	922	10	traditional	traditional	ADJ
cjal-3183	922	11	identity	identity	NOUN
cjal-3183	922	12	between	between	ADP
cjal-3183	922	13	law	law	NOUN
cjal-3183	922	14	and	and	CCONJ
cjal-3183	922	15	administrative	administrative	ADJ
cjal-3183	922	16	command	command	NOUN
cjal-3183	922	17	in	in	ADP
cjal-3183	922	18	china	china	PROPN
cjal-3183	922	19	.	.	PUNCT
cjal-3183	923	1	while	while	SCONJ
cjal-3183	923	2	low	low	ADJ
cjal-3183	923	3	officials	official	NOUN
cjal-3183	923	4	can	can	AUX
cjal-3183	923	5	exercise	exercise	VERB
cjal-3183	923	6	their	their	PRON
cjal-3183	923	7	administrative	administrative	ADJ
cjal-3183	923	8	commands	command	NOUN
cjal-3183	923	9	and	and	CCONJ
cjal-3183	923	10	therefore	therefore	ADV
cjal-3183	923	11	pronounce	pronounce	VERB
cjal-3183	923	12	law	law	NOUN
cjal-3183	923	13	to	to	ADP
cjal-3183	923	14	the	the	DET
cjal-3183	923	15	ordinary	ordinary	ADJ
cjal-3183	923	16	people	people	NOUN
cjal-3183	923	17	,	,	PUNCT
cjal-3183	923	18	they	they	PRON
cjal-3183	923	19	lack	lack	VERB
cjal-3183	923	20	such	such	ADJ
cjal-3183	923	21	capacity	capacity	NOUN
cjal-3183	923	22	vis.l	vis.l	NOUN
cjal-3183	923	23	-	-	PUNCT
cjal-3183	923	24	vis	vis	X
cjal-3183	923	25	their	their	PRON
cjal-3183	923	26	superior	superior	ADJ
cjal-3183	923	27	or	or	CCONJ
cjal-3183	923	28	even	even	ADV
cjal-3183	923	29	officials	official	NOUN
cjal-3183	923	30	in	in	ADP
cjal-3183	923	31	other	other	ADJ
cjal-3183	923	32	government	government	NOUN
cjal-3183	923	33	branches	branch	NOUN
cjal-3183	923	34	or	or	CCONJ
cjal-3183	923	35	departments	department	NOUN
cjal-3183	923	36	.	.	PUNCT
cjal-3183	924	1	to	to	PART
cjal-3183	924	2	give	give	VERB
cjal-3183	924	3	their	their	PRON
cjal-3183	924	4	decision	decision	NOUN
cjal-3183	924	5	and	and	CCONJ
cjal-3183	924	6	action	action	NOUN
cjal-3183	924	7	more	more	ADJ
cjal-3183	924	8	force	force	NOUN
cjal-3183	924	9	of	of	ADP
cjal-3183	924	10	authority	authority	NOUN
cjal-3183	924	11	and	and	CCONJ
cjal-3183	924	12	therefore	therefore	ADV
cjal-3183	924	13	more	more	ADJ
cjal-3183	924	14	security	security	NOUN
cjal-3183	924	15	,	,	PUNCT
cjal-3183	924	16	low	low	ADJ
cjal-3183	924	17	officials	official	NOUN
cjal-3183	924	18	need	need	VERB
cjal-3183	924	19	to	to	PART
cjal-3183	924	20	obtain	obtain	VERB
cjal-3183	924	21	support	support	NOUN
cjal-3183	924	22	or	or	CCONJ
cjal-3183	924	23	,	,	PUNCT
cjal-3183	924	24	at	at	ADP
cjal-3183	924	25	least	least	ADJ
cjal-3183	924	26	,	,	PUNCT
cjal-3183	924	27	consent	consent	NOUN
cjal-3183	924	28	from	from	ADP
cjal-3183	924	29	their	their	PRON
cjal-3183	924	30	superiors	superior	NOUN
cjal-3183	924	31	.	.	PUNCT
cjal-3183	925	1	the	the	DET
cjal-3183	925	2	local	local	ADJ
cjal-3183	925	3	taxation	taxation	NOUN
cjal-3183	925	4	bureau	bureau	NOUN
cjal-3183	925	5	indeed	indeed	ADV
cjal-3183	925	6	relied	rely	VERB
cjal-3183	925	7	on	on	ADP
cjal-3183	925	8	the	the	DET
cjal-3183	925	9	instructions	instruction	NOUN
cjal-3183	925	10	of	of	ADP
cjal-3183	925	11	the	the	DET
cjal-3183	925	12	sgatand	sgatand	ADJ
cjal-3183	925	13	top	top	ADJ
cjal-3183	925	14	state	state	NOUN
cjal-3183	925	15	officials	official	NOUN
cjal-3183	925	16	as	as	ADP
cjal-3183	925	17	evidence	evidence	NOUN
cjal-3183	925	18	with	with	ADP
cjal-3183	925	19	which	which	PRON
cjal-3183	925	20	to	to	PART
cjal-3183	925	21	convince	convince	VERB
cjal-3183	925	22	municipal	municipal	ADJ
cjal-3183	925	23	government	government	NOUN
cjal-3183	925	24	officials	official	NOUN
cjal-3183	925	25	that	that	SCONJ
cjal-3183	925	26	their	their	PRON
cjal-3183	925	27	decision	decision	NOUN
cjal-3183	925	28	and	and	CCONJ
cjal-3183	925	29	action	action	NOUN
cjal-3183	925	30	in	in	ADP
cjal-3183	925	31	baori	baori	NOUN
cjal-3183	925	32	were	be	AUX
cjal-3183	925	33	correct	correct	ADJ
cjal-3183	925	34	and	and	CCONJ
cjal-3183	925	35	justified	justify	VERB
cjal-3183	925	36	.	.	PUNCT
cjal-3183	926	1	180	180	NUM
cjal-3183	926	2	.	.	X
cjal-3183	927	1	for	for	ADP
cjal-3183	927	2	an	an	DET
cjal-3183	927	3	introduction	introduction	NOUN
cjal-3183	927	4	to	to	ADP
cjal-3183	927	5	forms	form	NOUN
cjal-3183	927	6	of	of	ADP
cjal-3183	927	7	communication	communication	NOUN
cjal-3183	927	8	within	within	ADP
cjal-3183	927	9	the	the	DET
cjal-3183	927	10	chinese	chinese	ADJ
cjal-3183	927	11	bureaucracy	bureaucracy	NOUN
cjal-3183	927	12	,	,	PUNCT
cjal-3183	927	13	see	see	VERB
cjal-3183	927	14	michel	michel	PROPN
cjal-3183	927	15	oksenberg	oksenberg	PROPN
cjal-3183	927	16	,	,	PUNCT
cjal-3183	927	17	methods	method	NOUN
cjal-3183	927	18	of	of	ADP
cjal-3183	927	19	communication	communication	NOUN
cjal-3183	927	20	within	within	ADP
cjal-3183	927	21	the	the	DET
cjal-3183	927	22	chinese	chinese	ADJ
cjal-3183	927	23	bureaucract	bureaucract	NOUN
cjal-3183	927	24	,	,	PUNCT
cjal-3183	927	25	china	china	PROPN
cjal-3183	927	26	q.	q.	PROPN
cjal-3183	927	27	,	,	PUNCT
cjal-3183	927	28	jan.mar	jan.mar	PROPN
cjal-3183	927	29	.	.	NOUN
cjal-3183	927	30	1974	1974	NUM
cjal-3183	927	31	,	,	PUNCT
cjal-3183	927	32	at	at	ADP
cjal-3183	927	33	1	1	NUM
cjal-3183	927	34	.	.	PUNCT
cjal-3183	927	35	181	181	NUM
cjal-3183	927	36	.	.	PUNCT
cjal-3183	928	1	the	the	DET
cjal-3183	928	2	local	local	ADJ
cjal-3183	928	3	officials	official	NOUN
cjal-3183	928	4	also	also	ADV
cjal-3183	928	5	used	use	VERB
cjal-3183	928	6	other	other	ADJ
cjal-3183	928	7	ways	way	NOUN
cjal-3183	928	8	of	of	ADP
cjal-3183	928	9	communication	communication	NOUN
cjal-3183	928	10	with	with	ADP
cjal-3183	928	11	their	their	PRON
cjal-3183	928	12	superior	superior	ADJ
cjal-3183	928	13	,	,	PUNCT
cjal-3183	928	14	such	such	ADJ
cjal-3183	928	15	as	as	ADP
cjal-3183	928	16	written	write	VERB
cjal-3183	928	17	reports	report	NOUN
cjal-3183	928	18	and	and	CCONJ
cjal-3183	928	19	oral	oral	ADJ
cjal-3183	928	20	briefs	brief	NOUN
cjal-3183	928	21	.	.	PUNCT
cjal-3183	929	1	182	182	NUM
cjal-3183	929	2	.	.	PUNCT
cjal-3183	930	1	under	under	ADP
cjal-3183	930	2	the	the	DET
cjal-3183	930	3	request	request	NOUN
cjal-3183	930	4	for	for	ADP
cjal-3183	930	5	instruction	instruction	NOUN
cjal-3183	930	6	practice	practice	NOUN
cjal-3183	930	7	(	(	PUNCT
cjal-3183	930	8	qingshi	qingshi	PROPN
cjal-3183	930	9	huibao	huibao	X
cjal-3183	930	10	zhidu	zhidu	PROPN
cjal-3183	930	11	)	)	PUNCT
cjal-3183	930	12	,	,	PUNCT
cjal-3183	930	13	when	when	SCONJ
cjal-3183	930	14	taking	take	VERB
cjal-3183	930	15	on	on	ADP
cjal-3183	930	16	an	an	DET
cjal-3183	930	17	important	important	ADJ
cjal-3183	930	18	task	task	NOUN
cjal-3183	930	19	or	or	CCONJ
cjal-3183	930	20	handling	handle	VERB
cjal-3183	930	21	an	an	DET
cjal-3183	930	22	extraordinary	extraordinary	ADJ
cjal-3183	930	23	matter	matter	NOUN
cjal-3183	930	24	,	,	PUNCT
cjal-3183	930	25	a	a	DET
cjal-3183	930	26	government	government	NOUN
cjal-3183	930	27	official	official	NOUN
cjal-3183	930	28	should	should	AUX
cjal-3183	930	29	approach	approach	VERB
cjal-3183	930	30	his	his	PRON
cjal-3183	930	31	superiors	superior	NOUN
cjal-3183	930	32	to	to	PART
cjal-3183	930	33	make	make	VERB
cjal-3183	930	34	sure	sure	ADJ
cjal-3183	930	35	he	he	PRON
cjal-3183	930	36	clearly	clearly	ADV
cjal-3183	930	37	understands	understand	VERB
cjal-3183	930	38	the	the	DET
cjal-3183	930	39	tasks	task	NOUN
cjal-3183	930	40	entrusted	entrust	VERB
cjal-3183	930	41	,	,	PUNCT
cjal-3183	930	42	requirements	requirement	NOUN
cjal-3183	930	43	to	to	PART
cjal-3183	930	44	be	be	AUX
cjal-3183	930	45	followed	follow	VERB
cjal-3183	930	46	,	,	PUNCT
cjal-3183	930	47	1998	1998	NUM
cjal-3183	930	48	]	]	PUNCT
cjal-3183	930	49	columbia	columbia	PROPN
cjal-3183	930	50	journal	journal	PROPN
cjal-3183	930	51	of	of	ADP
cjal-3183	930	52	asian	asian	ADJ
cjal-3183	930	53	law	law	NOUN
cjal-3183	930	54	municipal	municipal	ADJ
cjal-3183	930	55	tax	tax	NOUN
cjal-3183	930	56	officials	official	NOUN
cjal-3183	930	57	refer	refer	VERB
cjal-3183	930	58	sensitive	sensitive	ADJ
cjal-3183	930	59	legal	legal	ADJ
cjal-3183	930	60	or	or	CCONJ
cjal-3183	930	61	policy	policy	NOUN
cjal-3183	930	62	issues	issue	NOUN
cjal-3183	930	63	to	to	ADP
cjal-3183	930	64	the	the	DET
cjal-3183	930	65	highest	high	ADJ
cjal-3183	930	66	state	state	NOUN
cjal-3183	930	67	tax	tax	NOUN
cjal-3183	930	68	authorities	authority	NOUN
cjal-3183	930	69	for	for	ADP
cjal-3183	930	70	instruction	instruction	NOUN
cjal-3183	930	71	.	.	PUNCT
cjal-3183	931	1	'83	'83	NUM
cjal-3183	931	2	the	the	DET
cjal-3183	931	3	request	request	NOUN
cjal-3183	931	4	for	for	ADP
cjal-3183	931	5	instruction	instruction	NOUN
cjal-3183	931	6	practice	practice	NOUN
cjal-3183	931	7	opens	open	VERB
cjal-3183	931	8	a	a	DET
cjal-3183	931	9	valuable	valuable	ADJ
cjal-3183	931	10	channel	channel	NOUN
cjal-3183	931	11	for	for	SCONJ
cjal-3183	931	12	officials	official	NOUN
cjal-3183	931	13	to	to	PART
cjal-3183	931	14	gain	gain	VERB
cjal-3183	931	15	access	access	NOUN
cjal-3183	931	16	to	to	ADP
cjal-3183	931	17	their	their	PRON
cjal-3183	931	18	superiors	superior	NOUN
cjal-3183	931	19	'	'	PART
cjal-3183	931	20	intentions	intention	NOUN
cjal-3183	931	21	and	and	CCONJ
cjal-3183	931	22	wishes	wish	NOUN
cjal-3183	931	23	.	.	PUNCT
cjal-3183	932	1	'84	'84	NUM
cjal-3183	932	2	meanwhile	meanwhile	ADV
cjal-3183	932	3	,	,	PUNCT
cjal-3183	932	4	the	the	DET
cjal-3183	932	5	superior	superior	ADJ
cjal-3183	932	6	officials	official	NOUN
cjal-3183	932	7	can	can	AUX
cjal-3183	932	8	focus	focus	VERB
cjal-3183	932	9	on	on	ADP
cjal-3183	932	10	concrete	concrete	ADJ
cjal-3183	932	11	problems	problem	NOUN
cjal-3183	932	12	through	through	ADP
cjal-3183	932	13	instruction	instruction	NOUN
cjal-3183	932	14	in	in	ADP
cjal-3183	932	15	a	a	DET
cjal-3183	932	16	way	way	NOUN
cjal-3183	932	17	not	not	PART
cjal-3183	932	18	permitted	permit	VERB
cjal-3183	932	19	by	by	ADP
cjal-3183	932	20	other	other	ADJ
cjal-3183	932	21	means	mean	NOUN
cjal-3183	932	22	of	of	ADP
cjal-3183	932	23	communication	communication	NOUN
cjal-3183	932	24	.	.	PUNCT
cjal-3183	932	25	'	'	PUNCT
cjal-3183	933	1	objectives	objective	NOUN
cjal-3183	933	2	to	to	PART
cjal-3183	933	3	be	be	AUX
cjal-3183	933	4	attained	attain	VERB
cjal-3183	933	5	,	,	PUNCT
cjal-3183	933	6	important	important	ADJ
cjal-3183	933	7	matters	matter	NOUN
cjal-3183	933	8	to	to	PART
cjal-3183	933	9	be	be	AUX
cjal-3183	933	10	kept	keep	VERB
cjal-3183	933	11	in	in	ADP
cjal-3183	933	12	mind	mind	NOUN
cjal-3183	933	13	,	,	PUNCT
cjal-3183	933	14	and	and	CCONJ
cjal-3183	933	15	measures	measure	NOUN
cjal-3183	933	16	to	to	PART
cjal-3183	933	17	be	be	AUX
cjal-3183	933	18	taken	take	VERB
cjal-3183	933	19	.	.	PUNCT
cjal-3183	934	1	after	after	SCONJ
cjal-3183	934	2	the	the	DET
cjal-3183	934	3	instructions	instruction	NOUN
cjal-3183	934	4	come	come	VERB
cjal-3183	934	5	down	down	ADP
cjal-3183	934	6	,	,	PUNCT
cjal-3183	934	7	the	the	DET
cjal-3183	934	8	official	official	NOUN
cjal-3183	934	9	must	must	AUX
cjal-3183	934	10	carry	carry	VERB
cjal-3183	934	11	them	they	PRON
cjal-3183	934	12	out	out	ADP
cjal-3183	934	13	and	and	CCONJ
cjal-3183	934	14	while	while	SCONJ
cjal-3183	934	15	make	make	VERB
cjal-3183	934	16	periodical	periodical	ADJ
cjal-3183	934	17	reports	report	NOUN
cjal-3183	934	18	to	to	ADP
cjal-3183	934	19	the	the	DET
cjal-3183	934	20	superiors	superior	NOUN
cjal-3183	934	21	to	to	PART
cjal-3183	934	22	keep	keep	VERB
cjal-3183	934	23	them	they	PRON
cjal-3183	934	24	informed	inform	VERB
cjal-3183	934	25	of	of	ADP
cjal-3183	934	26	the	the	DET
cjal-3183	934	27	latest	late	ADJ
cjal-3183	934	28	development	development	NOUN
cjal-3183	934	29	;	;	PUNCT
cjal-3183	934	30	after	after	SCONJ
cjal-3183	934	31	the	the	DET
cjal-3183	934	32	task	task	NOUN
cjal-3183	934	33	is	be	AUX
cjal-3183	934	34	completed	complete	VERB
cjal-3183	934	35	,	,	PUNCT
cjal-3183	934	36	he	he	PRON
cjal-3183	934	37	should	should	AUX
cjal-3183	934	38	make	make	VERB
cjal-3183	934	39	a	a	DET
cjal-3183	934	40	timely	timely	ADJ
cjal-3183	934	41	report	report	NOUN
cjal-3183	934	42	to	to	ADP
cjal-3183	934	43	that	that	DET
cjal-3183	934	44	effect	effect	NOUN
cjal-3183	934	45	.	.	PUNCT
cjal-3183	935	1	gongwuyuan	gongwuyuan	PROPN
cjal-3183	935	2	xingwei	xingwei	PROPN
cjal-3183	935	3	guifan	guifan	PROPN
cjal-3183	935	4	duben	duben	PROPN
cjal-3183	936	1	[	[	X
cjal-3183	936	2	manual	manual	NOUN
cjal-3183	936	3	for	for	ADP
cjal-3183	936	4	civil	civil	ADJ
cjal-3183	936	5	servants	servant	NOUN
cjal-3183	936	6	'	'	PART
cjal-3183	936	7	conduct	conduct	NOUN
cjal-3183	936	8	]	]	PUNCT
cjal-3183	936	9	106	106	NUM
cjal-3183	936	10	(	(	PUNCT
cjal-3183	936	11	peng	peng	PROPN
cjal-3183	936	12	faxiang	faxiang	PROPN
cjal-3183	936	13	et	et	PROPN
cjal-3183	936	14	al	al	PROPN
cjal-3183	936	15	.	.	PUNCT
cjal-3183	937	1	ed	ed	PROPN
cjal-3183	937	2	.	.	PROPN
cjal-3183	937	3	,	,	PUNCT
cjal-3183	937	4	1996	1996	NUM
cjal-3183	937	5	)	)	PUNCT
cjal-3183	937	6	(	(	PUNCT
cjal-3183	937	7	hereinafter	hereinafter	NOUN
cjal-3183	937	8	peng	peng	PROPN
cjal-3183	937	9	xingwei	xingwei	PROPN
cjal-3183	937	10	)	)	PUNCT
cjal-3183	937	11	.	.	PUNCT
cjal-3183	938	1	according	accord	VERB
cjal-3183	938	2	to	to	ADP
cjal-3183	938	3	another	another	DET
cjal-3183	938	4	source	source	NOUN
cjal-3183	938	5	,	,	PUNCT
cjal-3183	938	6	the	the	DET
cjal-3183	938	7	request	request	NOUN
cjal-3183	938	8	for	for	ADP
cjal-3183	938	9	instruction	instruction	NOUN
cjal-3183	938	10	practice	practice	NOUN
cjal-3183	938	11	applies	apply	VERB
cjal-3183	938	12	in	in	ADP
cjal-3183	938	13	the	the	DET
cjal-3183	938	14	following	follow	VERB
cjal-3183	938	15	six	six	NUM
cjal-3183	938	16	cases	case	NOUN
cjal-3183	938	17	when	when	SCONJ
cjal-3183	938	18	:	:	PUNCT
cjal-3183	938	19	(	(	PUNCT
cjal-3183	938	20	i	i	NOUN
cjal-3183	938	21	)	)	PUNCT
cjal-3183	938	22	the	the	DET
cjal-3183	938	23	case	case	NOUN
cjal-3183	938	24	involves	involve	VERB
cjal-3183	938	25	matters	matter	NOUN
cjal-3183	938	26	that	that	PRON
cjal-3183	938	27	can	can	AUX
cjal-3183	938	28	be	be	AUX
cjal-3183	938	29	handled	handle	VERB
cjal-3183	938	30	only	only	ADV
cjal-3183	938	31	with	with	ADP
cjal-3183	938	32	the	the	DET
cjal-3183	938	33	approval	approval	NOUN
cjal-3183	938	34	of	of	ADP
cjal-3183	938	35	the	the	DET
cjal-3183	938	36	superiors	superior	NOUN
cjal-3183	938	37	;	;	PUNCT
cjal-3183	938	38	(	(	PUNCT
cjal-3183	938	39	2	2	X
cjal-3183	938	40	)	)	PUNCT
cjal-3183	938	41	there	there	PRON
cjal-3183	938	42	are	be	VERB
cjal-3183	938	43	unclear	unclear	ADJ
cjal-3183	938	44	points	point	NOUN
cjal-3183	938	45	or	or	CCONJ
cjal-3183	938	46	differences	difference	NOUN
cjal-3183	938	47	during	during	ADP
cjal-3183	938	48	the	the	DET
cjal-3183	938	49	course	course	NOUN
cjal-3183	938	50	of	of	ADP
cjal-3183	938	51	implementing	implement	VERB
cjal-3183	938	52	party	party	NOUN
cjal-3183	938	53	and	and	CCONJ
cjal-3183	938	54	state	state	NOUN
cjal-3183	938	55	policies	policy	NOUN
cjal-3183	938	56	,	,	PUNCT
cjal-3183	938	57	laws	law	NOUN
cjal-3183	938	58	,	,	PUNCT
cjal-3183	938	59	rules	rule	NOUN
cjal-3183	938	60	or	or	CCONJ
cjal-3183	938	61	regulations	regulation	NOUN
cjal-3183	938	62	;	;	PUNCT
cjal-3183	938	63	(	(	PUNCT
cjal-3183	938	64	3	3	X
cjal-3183	938	65	)	)	PUNCT
cjal-3183	938	66	a	a	DET
cjal-3183	938	67	new	new	ADJ
cjal-3183	938	68	situation	situation	NOUN
cjal-3183	938	69	or	or	CCONJ
cjal-3183	938	70	issue	issue	NOUN
cjal-3183	938	71	emerges	emerge	VERB
cjal-3183	938	72	without	without	ADP
cjal-3183	938	73	adequate	adequate	ADJ
cjal-3183	938	74	guidance	guidance	NOUN
cjal-3183	938	75	under	under	ADP
cjal-3183	938	76	the	the	DET
cjal-3183	938	77	existing	exist	VERB
cjal-3183	938	78	authorities	authority	NOUN
cjal-3183	938	79	;	;	PUNCT
cjal-3183	938	80	(	(	PUNCT
cjal-3183	938	81	4	4	X
cjal-3183	938	82	)	)	PUNCT
cjal-3183	938	83	extraordinary	extraordinary	ADJ
cjal-3183	938	84	issues	issue	NOUN
cjal-3183	938	85	or	or	CCONJ
cjal-3183	938	86	issues	issue	NOUN
cjal-3183	938	87	of	of	ADP
cjal-3183	938	88	extreme	extreme	ADJ
cjal-3183	938	89	importance	importance	NOUN
cjal-3183	938	90	arise	arise	NOUN
cjal-3183	938	91	;	;	PUNCT
cjal-3183	938	92	(	(	PUNCT
cjal-3183	938	93	5	5	X
cjal-3183	938	94	)	)	PUNCT
cjal-3183	938	95	there	there	PRON
cjal-3183	938	96	are	be	VERB
cjal-3183	938	97	uncertainties	uncertainty	NOUN
cjal-3183	938	98	as	as	ADP
cjal-3183	938	99	to	to	ADP
cjal-3183	938	100	the	the	DET
cjal-3183	938	101	correctness	correctness	NOUN
cjal-3183	938	102	or	or	CCONJ
cjal-3183	938	103	appropriateness	appropriateness	NOUN
cjal-3183	938	104	of	of	ADP
cjal-3183	938	105	the	the	DET
cjal-3183	938	106	way	way	NOUN
cjal-3183	938	107	the	the	DET
cjal-3183	938	108	case	case	NOUN
cjal-3183	938	109	is	be	AUX
cjal-3183	938	110	handled	handle	VERB
cjal-3183	938	111	;	;	PUNCT
cjal-3183	938	112	or	or	CCONJ
cjal-3183	938	113	(	(	PUNCT
cjal-3183	938	114	6	6	X
cjal-3183	938	115	)	)	PUNCT
cjal-3183	938	116	there	there	PRON
cjal-3183	938	117	are	be	VERB
cjal-3183	938	118	major	major	ADJ
cjal-3183	938	119	issues	issue	NOUN
cjal-3183	938	120	concerning	concern	VERB
cjal-3183	938	121	the	the	DET
cjal-3183	938	122	competence	competence	NOUN
cjal-3183	938	123	of	of	ADP
cjal-3183	938	124	more	more	ADJ
cjal-3183	938	125	than	than	ADP
cjal-3183	938	126	one	one	NUM
cjal-3183	938	127	bureaucracy	bureaucracy	NOUN
cjal-3183	938	128	and	and	CCONJ
cjal-3183	938	129	therefore	therefore	ADV
cjal-3183	938	130	requiring	require	VERB
cjal-3183	938	131	co	co	NOUN
cjal-3183	938	132	-	-	NOUN
cjal-3183	938	133	ordination	ordination	NOUN
cjal-3183	938	134	.	.	PUNCT
cjal-3183	939	1	dangdai	dangdai	PROPN
cjal-3183	939	2	zhongguo	zhongguo	PROPN
cjal-3183	939	3	gongwuyuan	gongwuyuan	PROPN
cjal-3183	939	4	shiyong	shiyong	ADJ
cjal-3183	939	5	wenshuxue	wenshuxue	NOUN
cjal-3183	939	6	[	[	X
cjal-3183	939	7	practical	practical	ADJ
cjal-3183	939	8	official	official	ADJ
cjal-3183	939	9	communications	communication	NOUN
cjal-3183	939	10	for	for	ADP
cjal-3183	939	11	civil	civil	ADJ
cjal-3183	939	12	servants	servant	NOUN
cjal-3183	939	13	in	in	ADP
cjal-3183	939	14	contemporary	contemporary	PROPN
cjal-3183	939	15	china	china	PROPN
cjal-3183	939	16	]	]	X
cjal-3183	939	17	249	249	NUM
cjal-3183	939	18	(	(	PUNCT
cjal-3183	939	19	wang	wang	PROPN
cjal-3183	939	20	shihao	shihao	PROPN
cjal-3183	939	21	ed	ed	PROPN
cjal-3183	939	22	.	.	PROPN
cjal-3183	939	23	,	,	PUNCT
cjal-3183	939	24	1997	1997	NUM
cjal-3183	939	25	)	)	PUNCT
cjal-3183	939	26	.	.	PUNCT
cjal-3183	940	1	the	the	DET
cjal-3183	940	2	request	request	NOUN
cjal-3183	940	3	for	for	ADP
cjal-3183	940	4	instruction	instruction	NOUN
cjal-3183	940	5	practice	practice	NOUN
cjal-3183	940	6	can	can	AUX
cjal-3183	940	7	be	be	AUX
cjal-3183	940	8	traced	trace	VERB
cjal-3183	940	9	to	to	ADP
cjal-3183	940	10	imperial	imperial	ADJ
cjal-3183	940	11	bureaucratic	bureaucratic	ADJ
cjal-3183	940	12	practices	practice	NOUN
cjal-3183	940	13	.	.	PUNCT
cjal-3183	941	1	cf	cf	NOUN
cjal-3183	941	2	.	.	PUNCT
cjal-3183	942	1	chang	chang	PROPN
cjal-3183	942	2	linrui	linrui	PROPN
cjal-3183	942	3	&	&	CCONJ
cjal-3183	942	4	zhang	zhang	PROPN
cjal-3183	942	5	jintao	jintao	PROPN
cjal-3183	942	6	,	,	PUNCT
cjal-3183	942	7	zhongguo	zhongguo	PROPN
cjal-3183	942	8	lidai	lidai	PROPN
cjal-3183	942	9	wenshu	wenshu	PROPN
cjal-3183	943	1	[	[	X
cjal-3183	943	2	chinese	chinese	ADJ
cjal-3183	943	3	dynastic	dynastic	ADJ
cjal-3183	943	4	writren	writren	NOUN
cjal-3183	943	5	communication	communication	NOUN
cjal-3183	943	6	forms	form	NOUN
cjal-3183	943	7	]	]	PUNCT
cjal-3183	943	8	283	283	NUM
cjal-3183	943	9	-	-	SYM
cjal-3183	943	10	64	64	NUM
cjal-3183	943	11	(	(	PUNCT
cjal-3183	943	12	1996	1996	NUM
cjal-3183	943	13	)	)	PUNCT
cjal-3183	943	14	(	(	PUNCT
cjal-3183	943	15	pida	pida	PROPN
cjal-3183	943	16	or	or	CCONJ
cjal-3183	943	17	"	"	PUNCT
cjal-3183	943	18	written	write	VERB
cjal-3183	943	19	answer	answer	NOUN
cjal-3183	943	20	"	"	PUNCT
cjal-3183	943	21	refers	refer	VERB
cjal-3183	943	22	to	to	ADP
cjal-3183	943	23	the	the	DET
cjal-3183	943	24	emperor	emperor	NOUN
cjal-3183	943	25	's	's	PART
cjal-3183	943	26	reply	reply	NOUN
cjal-3183	943	27	to	to	ADP
cjal-3183	943	28	ministers	minister	NOUN
cjal-3183	943	29	'	'	PART
cjal-3183	943	30	reports	report	NOUN
cjal-3183	943	31	or	or	CCONJ
cjal-3183	943	32	requests	request	NOUN
cjal-3183	943	33	since	since	SCONJ
cjal-3183	943	34	tang	tang	PROPN
cjal-3183	943	35	dynasty	dynasty	PROPN
cjal-3183	943	36	)	)	PUNCT
cjal-3183	943	37	.	.	PUNCT
cjal-3183	944	1	183	183	NUM
cjal-3183	944	2	.	.	PUNCT
cjal-3183	945	1	statutes	statute	NOUN
cjal-3183	945	2	of	of	ADP
cjal-3183	945	3	tax	tax	NOUN
cjal-3183	945	4	audit	audit	NOUN
cjal-3183	945	5	,	,	PUNCT
cjal-3183	945	6	supra	supra	PROPN
cjal-3183	945	7	note	note	NOUN
cjal-3183	945	8	48	48	NUM
cjal-3183	945	9	,	,	PUNCT
cjal-3183	945	10	art	art	NOUN
cjal-3183	945	11	40	40	NUM
cjal-3183	945	12	(	(	PUNCT
cjal-3183	945	13	in	in	ADP
cjal-3183	945	14	case	case	NOUN
cjal-3183	945	15	of	of	ADP
cjal-3183	945	16	important	important	ADJ
cjal-3183	945	17	or	or	CCONJ
cjal-3183	945	18	difficult	difficult	ADJ
cjal-3183	945	19	tax	tax	NOUN
cjal-3183	945	20	cases	case	NOUN
cjal-3183	945	21	,	,	PUNCT
cjal-3183	945	22	auditing	auditing	NOUN
cjal-3183	945	23	officials	official	NOUN
cjal-3183	945	24	shall	shall	AUX
cjal-3183	945	25	report	report	VERB
cjal-3183	945	26	to	to	ADP
cjal-3183	945	27	their	their	PRON
cjal-3183	945	28	superior	superior	ADJ
cjal-3183	945	29	tax	tax	NOUN
cjal-3183	945	30	authorities	authority	NOUN
cjal-3183	945	31	before	before	ADP
cjal-3183	945	32	making	make	VERB
cjal-3183	945	33	determination	determination	NOUN
cjal-3183	945	34	)	)	PUNCT
cjal-3183	945	35	.	.	PUNCT
cjal-3183	946	1	in	in	ADP
cjal-3183	946	2	addition	addition	NOUN
cjal-3183	946	3	,	,	PUNCT
cjal-3183	946	4	low	low	ADJ
cjal-3183	946	5	officials	official	NOUN
cjal-3183	946	6	may	may	AUX
cjal-3183	946	7	file	file	VERB
cjal-3183	946	8	a	a	DET
cjal-3183	946	9	request	request	NOUN
cjal-3183	946	10	with	with	ADP
cjal-3183	946	11	their	their	PRON
cjal-3183	946	12	superior	superior	ADJ
cjal-3183	946	13	for	for	ADP
cjal-3183	946	14	instruction	instruction	NOUN
cjal-3183	946	15	regarding	regard	VERB
cjal-3183	946	16	related	related	ADJ
cjal-3183	946	17	policy	policy	NOUN
cjal-3183	946	18	matters	matter	NOUN
cjal-3183	946	19	,	,	PUNCT
cjal-3183	946	20	i	i	PRON
cjal-3183	946	21	d.	d.	PROPN
cjal-3183	946	22	,	,	PUNCT
cjal-3183	946	23	art	art	NOUN
cjal-3183	946	24	.	.	PUNCT
cjal-3183	947	1	44(2	44(2	NOUN
cjal-3183	947	2	)	)	PUNCT
cjal-3183	947	3	.	.	PUNCT
cjal-3183	948	1	see	see	AUX
cjal-3183	948	2	also	also	ADV
cjal-3183	948	3	guojia	guojia	VERB
cjal-3183	948	4	shuiwu	shuiwu	PROPN
cjal-3183	948	5	zongju	zongju	PROPN
cjal-3183	948	6	zhengce	zhengce	PROPN
cjal-3183	948	7	fagui	fagui	VERB
cjal-3183	948	8	si	si	PROPN
cjal-3183	949	1	[	[	X
cjal-3183	949	2	policy	policy	NOUN
cjal-3183	949	3	and	and	CCONJ
cjal-3183	949	4	law	law	NOUN
cjal-3183	949	5	department	department	NOUN
cjal-3183	949	6	,	,	PUNCT
cjal-3183	949	7	state	state	PROPN
cjal-3183	949	8	general	general	PROPN
cjal-3183	949	9	administration	administration	NOUN
cjal-3183	949	10	of	of	ADP
cjal-3183	949	11	taxation	taxation	PROPN
cjal-3183	949	12	]	]	PUNCT
cjal-3183	949	13	,	,	PUNCT
cjal-3183	949	14	shuiwu	shuiwu	PROPN
cjal-3183	949	15	zhifa	zhifa	PROPN
cjal-3183	949	16	quanshu	quanshu	NOUN
cjal-3183	950	1	[	[	X
cjal-3183	950	2	handbook	handbook	NOUN
cjal-3183	950	3	of	of	ADP
cjal-3183	950	4	tax	tax	NOUN
cjal-3183	950	5	law	law	NOUN
cjal-3183	950	6	enforcement	enforcement	NOUN
cjal-3183	950	7	]	]	PUNCT
cjal-3183	950	8	630	630	NUM
cjal-3183	950	9	-	-	SYM
cjal-3183	950	10	31	31	NUM
cjal-3183	950	11	(	(	PUNCT
cjal-3183	950	12	zhongguo	zhongguo	PROPN
cjal-3183	950	13	jingji	jingji	PROPN
cjal-3183	950	14	chubanshe	chubanshe	PROPN
cjal-3183	951	1	[	[	X
cjal-3183	951	2	china	china	PROPN
cjal-3183	951	3	economic	economic	PROPN
cjal-3183	951	4	publishing	publishing	PROPN
cjal-3183	951	5	house	house	PROPN
cjal-3183	951	6	]	]	PUNCT
cjal-3183	951	7	1997	1997	NUM
cjal-3183	951	8	)	)	PUNCT
cjal-3183	951	9	(	(	PUNCT
cjal-3183	951	10	hereinafter	hereinafter	NOUN
cjal-3183	951	11	handbook	handbook	NOUN
cjal-3183	951	12	of	of	ADP
cjal-3183	951	13	tax	tax	NOUN
cjal-3183	951	14	law	law	NOUN
cjal-3183	951	15	)	)	PUNCT
cjal-3183	951	16	.	.	PUNCT
cjal-3183	952	1	184	184	NUM
cjal-3183	952	2	.	.	PUNCT
cjal-3183	953	1	although	although	SCONJ
cjal-3183	953	2	the	the	DET
cjal-3183	953	3	request	request	NOUN
cjal-3183	953	4	for	for	ADP
cjal-3183	953	5	instruction	instruction	NOUN
cjal-3183	953	6	practice	practice	NOUN
cjal-3183	953	7	has	have	AUX
cjal-3183	953	8	not	not	PART
cjal-3183	953	9	become	become	VERB
cjal-3183	953	10	a	a	DET
cjal-3183	953	11	codified	codify	VERB
cjal-3183	953	12	rule	rule	NOUN
cjal-3183	953	13	,	,	PUNCT
cjal-3183	953	14	peng	peng	PROPN
cjal-3183	953	15	xingwei	xingwei	PROPN
cjal-3183	953	16	,	,	PUNCT
cjal-3183	953	17	supra	supra	PROPN
cjal-3183	953	18	note	note	PROPN
cjal-3183	953	19	182	182	NUM
cjal-3183	953	20	,	,	PUNCT
cjal-3183	953	21	at	at	ADP
cjal-3183	953	22	105	105	NUM
cjal-3183	953	23	,	,	PUNCT
cjal-3183	953	24	it	it	PRON
cjal-3183	953	25	is	be	AUX
cjal-3183	953	26	nevertheless	nevertheless	ADV
cjal-3183	953	27	the	the	DET
cjal-3183	953	28	duty	duty	NOUN
cjal-3183	953	29	of	of	ADP
cjal-3183	953	30	low	low	ADJ
cjal-3183	953	31	officials	official	NOUN
cjal-3183	953	32	to	to	PART
cjal-3183	953	33	make	make	VERB
cjal-3183	953	34	such	such	ADJ
cjal-3183	953	35	request	request	NOUN
cjal-3183	953	36	when	when	SCONJ
cjal-3183	953	37	the	the	DET
cjal-3183	953	38	circumstances	circumstance	NOUN
cjal-3183	953	39	call	call	VERB
cjal-3183	953	40	for	for	ADP
cjal-3183	953	41	,	,	PUNCT
cjal-3183	953	42	i	i	PRON
cjal-3183	953	43	d.	d.	NOUN
cjal-3183	953	44	at	at	ADP
cjal-3183	953	45	106	106	NUM
cjal-3183	953	46	.	.	PUNCT
cjal-3183	954	1	in	in	ADP
cjal-3183	954	2	other	other	ADJ
cjal-3183	954	3	words	word	NOUN
cjal-3183	954	4	,	,	PUNCT
cjal-3183	954	5	the	the	DET
cjal-3183	954	6	low	low	ADJ
cjal-3183	954	7	officials	official	NOUN
cjal-3183	954	8	must	must	AUX
cjal-3183	954	9	make	make	VERB
cjal-3183	954	10	a	a	DET
cjal-3183	954	11	determination	determination	NOUN
cjal-3183	954	12	,	,	PUNCT
cjal-3183	954	13	based	base	VERB
cjal-3183	954	14	on	on	ADP
cjal-3183	954	15	theirjudgments	theirjudgment	NOUN
cjal-3183	954	16	and	and	CCONJ
cjal-3183	954	17	experiences	experience	NOUN
cjal-3183	954	18	,	,	PUNCT
cjal-3183	954	19	as	as	ADP
cjal-3183	954	20	to	to	ADP
cjal-3183	954	21	whether	whether	SCONJ
cjal-3183	954	22	filing	filing	NOUN
cjal-3183	954	23	requests	request	NOUN
cjal-3183	954	24	for	for	ADP
cjal-3183	954	25	instruction	instruction	NOUN
cjal-3183	954	26	is	be	AUX
cjal-3183	954	27	necessary	necessary	ADJ
cjal-3183	954	28	.	.	PUNCT
cjal-3183	955	1	such	such	DET
cjal-3183	955	2	a	a	DET
cjal-3183	955	3	determination	determination	NOUN
cjal-3183	955	4	can	can	AUX
cjal-3183	955	5	be	be	AUX
cjal-3183	955	6	very	very	ADV
cjal-3183	955	7	important	important	ADJ
cjal-3183	955	8	as	as	SCONJ
cjal-3183	955	9	the	the	DET
cjal-3183	955	10	failure	failure	NOUN
cjal-3183	955	11	to	to	PART
cjal-3183	955	12	file	file	VERB
cjal-3183	955	13	requests	request	NOUN
cjal-3183	955	14	for	for	ADP
cjal-3183	955	15	instruction	instruction	NOUN
cjal-3183	955	16	may	may	AUX
cjal-3183	955	17	constitute	constitute	VERB
cjal-3183	955	18	negligence	negligence	NOUN
cjal-3183	955	19	,	,	PUNCT
cjal-3183	955	20	dereliction	dereliction	NOUN
cjal-3183	955	21	or	or	CCONJ
cjal-3183	955	22	even	even	ADV
cjal-3183	955	23	disobedience	disobedience	VERB
cjal-3183	955	24	in	in	ADP
cjal-3183	955	25	some	some	DET
cjal-3183	955	26	cases	case	NOUN
cjal-3183	955	27	,	,	PUNCT
cjal-3183	955	28	whereas	whereas	SCONJ
cjal-3183	955	29	in	in	ADP
cjal-3183	955	30	other	other	ADJ
cjal-3183	955	31	cases	case	NOUN
cjal-3183	955	32	too	too	ADV
cjal-3183	955	33	many	many	ADJ
cjal-3183	955	34	requests	request	NOUN
cjal-3183	955	35	could	could	AUX
cjal-3183	955	36	be	be	AUX
cjal-3183	955	37	viewed	view	VERB
cjal-3183	955	38	as	as	ADP
cjal-3183	955	39	the	the	DET
cjal-3183	955	40	sign	sign	NOUN
cjal-3183	955	41	of	of	ADP
cjal-3183	955	42	incompetence	incompetence	NOUN
cjal-3183	955	43	or	or	CCONJ
cjal-3183	955	44	irresponsibility	irresponsibility	NOUN
cjal-3183	955	45	.	.	PUNCT
cjal-3183	956	1	cf	cf	NOUN
cjal-3183	956	2	.	.	PUNCT
cjal-3183	957	1	wang	wang	PROPN
cjal-3183	957	2	,	,	PUNCT
cjal-3183	957	3	supra	supra	PROPN
cjal-3183	957	4	note	note	PROPN
cjal-3183	957	5	182	182	NUM
cjal-3183	957	6	,	,	PUNCT
cjal-3183	957	7	at	at	ADP
cjal-3183	957	8	254	254	NUM
cjal-3183	957	9	(	(	PUNCT
cjal-3183	957	10	warning	warn	VERB
cjal-3183	957	11	against	against	ADP
cjal-3183	957	12	abuse	abuse	NOUN
cjal-3183	957	13	or	or	CCONJ
cjal-3183	957	14	inappropriate	inappropriate	ADJ
cjal-3183	957	15	use	use	NOUN
cjal-3183	957	16	of	of	ADP
cjal-3183	957	17	the	the	DET
cjal-3183	957	18	request	request	NOUN
cjal-3183	957	19	for	for	ADP
cjal-3183	957	20	instruction	instruction	NOUN
cjal-3183	957	21	practice	practice	NOUN
cjal-3183	957	22	)	)	PUNCT
cjal-3183	957	23	.	.	PUNCT
cjal-3183	958	1	to	to	PART
cjal-3183	958	2	avoid	avoid	VERB
cjal-3183	958	3	mistakes	mistake	NOUN
cjal-3183	958	4	,	,	PUNCT
cjal-3183	958	5	low	low	ADJ
cjal-3183	958	6	officials	official	NOUN
cjal-3183	958	7	may	may	AUX
cjal-3183	958	8	informally	informally	ADV
cjal-3183	958	9	approach	approach	VERB
cjal-3183	958	10	their	their	PRON
cjal-3183	958	11	superiors	superior	NOUN
cjal-3183	958	12	first	first	ADV
cjal-3183	958	13	to	to	PART
cjal-3183	958	14	get	get	VERB
cjal-3183	958	15	a	a	DET
cjal-3183	958	16	sense	sense	NOUN
cjal-3183	958	17	as	as	ADP
cjal-3183	958	18	to	to	ADP
cjal-3183	958	19	whether	whether	SCONJ
cjal-3183	958	20	any	any	DET
cjal-3183	958	21	formal	formal	ADJ
cjal-3183	958	22	requests	request	NOUN
cjal-3183	958	23	for	for	ADP
cjal-3183	958	24	instruction	instruction	NOUN
cjal-3183	958	25	would	would	AUX
cjal-3183	958	26	be	be	AUX
cjal-3183	958	27	necessary	necessary	ADJ
cjal-3183	958	28	.	.	PUNCT
cjal-3183	959	1	185	185	NUM
cjal-3183	959	2	.	.	PUNCT
cjal-3183	960	1	in	in	ADP
cjal-3183	960	2	china	china	PROPN
cjal-3183	960	3	,	,	PUNCT
cjal-3183	960	4	certain	certain	ADJ
cjal-3183	960	5	internal	internal	ADJ
cjal-3183	960	6	communication	communication	NOUN
cjal-3183	960	7	forms	form	NOUN
cjal-3183	960	8	are	be	AUX
cjal-3183	960	9	intended	intend	VERB
cjal-3183	960	10	to	to	PART
cjal-3183	960	11	deal	deal	VERB
cjal-3183	960	12	with	with	ADP
cjal-3183	960	13	problems	problem	NOUN
cjal-3183	960	14	or	or	CCONJ
cjal-3183	960	15	assign	assign	VERB
cjal-3183	960	16	tasks	task	NOUN
cjal-3183	960	17	in	in	ADP
cjal-3183	960	18	a	a	DET
cjal-3183	960	19	rather	rather	ADV
cjal-3183	960	20	general	general	ADJ
cjal-3183	960	21	fashion	fashion	NOUN
cjal-3183	960	22	,	,	PUNCT
cjal-3183	960	23	see	see	VERB
cjal-3183	960	24	oksenberg	oksenberg	PROPN
cjal-3183	960	25	,	,	PUNCT
cjal-3183	960	26	supra	supra	PROPN
cjal-3183	960	27	note	note	PROPN
cjal-3183	960	28	180	180	NUM
cjal-3183	960	29	,	,	PUNCT
cjal-3183	960	30	at	at	ADP
cjal-3183	960	31	3	3	NUM
cjal-3183	960	32	-	-	SYM
cjal-3183	960	33	15	15	NUM
cjal-3183	960	34	(	(	PUNCT
cjal-3183	960	35	meetings	meeting	NOUN
cjal-3183	960	36	including	include	VERB
cjal-3183	960	37	work	work	NOUN
cjal-3183	960	38	conferences	conference	NOUN
cjal-3183	960	39	,	,	PUNCT
cjal-3183	960	40	special	special	ADJ
cjal-3183	960	41	meetings	meeting	NOUN
cjal-3183	960	42	,	,	PUNCT
cjal-3183	960	43	symposia	symposia	NOUN
cjal-3183	960	44	,	,	PUNCT
cjal-3183	960	45	etc	etc	X
cjal-3183	960	46	.	.	X
cjal-3183	960	47	)	)	PUNCT
cjal-3183	960	48	;	;	PUNCT
cjal-3183	960	49	whereas	whereas	SCONJ
cjal-3183	960	50	,	,	PUNCT
cjal-3183	960	51	other	other	ADJ
cjal-3183	960	52	forms	form	NOUN
cjal-3183	960	53	of	of	ADP
cjal-3183	960	54	communication	communication	NOUN
cjal-3183	960	55	may	may	AUX
cjal-3183	960	56	have	have	VERB
cjal-3183	960	57	a	a	DET
cjal-3183	960	58	more	more	ADV
cjal-3183	960	59	specific	specific	ADJ
cjal-3183	960	60	audience	audience	NOUN
cjal-3183	960	61	and	and	CCONJ
cjal-3183	960	62	particular	particular	ADJ
cjal-3183	960	63	problems	problem	NOUN
cjal-3183	960	64	in	in	ADP
cjal-3183	960	65	mind	mind	NOUN
cjal-3183	960	66	,	,	PUNCT
cjal-3183	960	67	i	i	PROPN
cjal-3183	960	68	d.	d.	PROPN
cjal-3183	960	69	,	,	PUNCT
cjal-3183	960	70	at	at	ADP
cjal-3183	960	71	17	17	NUM
cjal-3183	960	72	(	(	PUNCT
cjal-3183	960	73	"	"	PUNCT
cjal-3183	960	74	responses	response	NOUN
cjal-3183	960	75	to	to	ADP
cjal-3183	960	76	specific	specific	ADJ
cjal-3183	960	77	requests	request	NOUN
cjal-3183	960	78	for	for	ADP
cjal-3183	960	79	guidance	guidance	NOUN
cjal-3183	960	80	from	from	ADP
cjal-3183	960	81	below	below	ADP
cjal-3183	960	82	(	(	PUNCT
cjal-3183	960	83	p'i	p'i	PROPN
cjal-3183	960	84	-	-	PUNCT
cjal-3183	960	85	fu	fu	NOUN
cjal-3183	960	86	ch'ing	ch'ing	PROPN
cjal-3183	960	87	-	-	PUNCT
cjal-3183	960	88	shih	shih	NOUN
cjal-3183	960	89	)	)	PUNCT
cjal-3183	960	90	...	...	PUNCT
cjal-3183	960	91	apply	apply	VERB
cjal-3183	960	92	to	to	ADP
cjal-3183	960	93	one	one	NUM
cjal-3183	960	94	locality	locality	NOUN
cjal-3183	960	95	but	but	CCONJ
cjal-3183	960	96	which	which	PRON
cjal-3183	960	97	are	be	AUX
cjal-3183	960	98	circularized	circularize	VERB
cjal-3183	960	99	for	for	ADP
cjal-3183	960	100	general	general	ADJ
cjal-3183	960	101	information	information	NOUN
cjal-3183	960	102	"	"	PUNCT
cjal-3183	960	103	)	)	PUNCT
cjal-3183	960	104	.	.	PUNCT
cjal-3183	961	1	in	in	ADP
cjal-3183	961	2	fact	fact	NOUN
cjal-3183	961	3	,	,	PUNCT
cjal-3183	961	4	instructions	instruction	NOUN
cjal-3183	961	5	of	of	ADP
cjal-3183	961	6	the	the	DET
cjal-3183	961	7	sgat	sgat	NOUN
cjal-3183	961	8	to	to	ADP
cjal-3183	961	9	particular	particular	ADJ
cjal-3183	961	10	requests	request	NOUN
cjal-3183	961	11	from	from	ADP
cjal-3183	961	12	local	local	ADJ
cjal-3183	961	13	officials	official	NOUN
cjal-3183	961	14	are	be	AUX
cjal-3183	961	15	not	not	PART
cjal-3183	961	16	always	always	ADV
cjal-3183	961	17	circulated	circulate	VERB
cjal-3183	961	18	for	for	ADP
cjal-3183	961	19	general	general	ADJ
cjal-3183	961	20	information	information	NOUN
cjal-3183	961	21	.	.	PUNCT
cjal-3183	962	1	in	in	ADP
cjal-3183	962	2	baori	baori	PROPN
cjal-3183	962	3	,	,	PUNCT
cjal-3183	962	4	for	for	ADP
cjal-3183	962	5	instance	instance	NOUN
cjal-3183	962	6	,	,	PUNCT
cjal-3183	962	7	neither	neither	CCONJ
cjal-3183	962	8	the	the	DET
cjal-3183	962	9	1996	1996	NUM
cjal-3183	962	10	nor	nor	CCONJ
cjal-3183	962	11	1997	1997	NUM
cjal-3183	962	12	replies	reply	NOUN
cjal-3183	962	13	appeared	appear	VERB
cjal-3183	962	14	to	to	PART
cjal-3183	962	15	be	be	AUX
cjal-3183	962	16	intended	intend	VERB
cjal-3183	962	17	for	for	ADP
cjal-3183	962	18	general	general	ADJ
cjal-3183	962	19	information	information	NOUN
cjal-3183	962	20	.	.	PUNCT
cjal-3183	963	1	[	[	X
cjal-3183	963	2	12:2	12:2	NUM
cjal-3183	963	3	the	the	DET
cjal-3183	963	4	administrative	administrative	ADJ
cjal-3183	963	5	use	use	NOUN
cjal-3183	963	6	of	of	ADP
cjal-3183	963	7	law	law	NOUN
cjal-3183	963	8	in	in	ADP
cjal-3183	963	9	china	china	PROPN
cjal-3183	963	10	the	the	DET
cjal-3183	963	11	request	request	NOUN
cjal-3183	963	12	for	for	ADP
cjal-3183	963	13	instruction	instruction	NOUN
cjal-3183	963	14	practice	practice	NOUN
cjal-3183	963	15	gave	give	VERB
cjal-3183	963	16	officials	official	NOUN
cjal-3183	963	17	certain	certain	ADJ
cjal-3183	963	18	advantages	advantage	NOUN
cjal-3183	963	19	in	in	ADP
cjal-3183	963	20	securing	secure	VERB
cjal-3183	963	21	approval	approval	NOUN
cjal-3183	963	22	from	from	ADP
cjal-3183	963	23	their	their	PRON
cjal-3183	963	24	superiors	superior	NOUN
cjal-3183	963	25	.	.	PUNCT
cjal-3183	964	1	it	it	PRON
cjal-3183	964	2	was	be	AUX
cjal-3183	964	3	not	not	PART
cjal-3183	964	4	open	open	ADJ
cjal-3183	964	5	to	to	ADP
cjal-3183	964	6	the	the	DET
cjal-3183	964	7	taxpayer	taxpayer	NOUN
cjal-3183	964	8	and	and	CCONJ
cjal-3183	964	9	therefore	therefore	ADV
cjal-3183	964	10	excluded	exclude	VERB
cjal-3183	964	11	the	the	DET
cjal-3183	964	12	taxpayer	taxpayer	NOUN
cjal-3183	964	13	's	's	PART
cjal-3183	964	14	side	side	NOUN
cjal-3183	964	15	of	of	ADP
cjal-3183	964	16	story	story	NOUN
cjal-3183	964	17	.	.	PUNCT
cjal-3183	965	1	only	only	ADV
cjal-3183	965	2	the	the	DET
cjal-3183	965	3	local	local	ADJ
cjal-3183	965	4	officials	official	NOUN
cjal-3183	965	5	'	'	PART
cjal-3183	965	6	version	version	NOUN
cjal-3183	965	7	of	of	ADP
cjal-3183	965	8	the	the	DET
cjal-3183	965	9	fact	fact	NOUN
cjal-3183	965	10	and	and	CCONJ
cjal-3183	965	11	arguments	argument	NOUN
cjal-3183	965	12	appeared	appear	VERB
cjal-3183	965	13	in	in	ADP
cjal-3183	965	14	the	the	DET
cjal-3183	965	15	request	request	NOUN
cjal-3183	965	16	.	.	PUNCT
cjal-3183	965	17	"	"	PUNCT
cjal-3183	966	1	6	6	NUM
cjal-3183	966	2	for	for	ADP
cjal-3183	966	3	example	example	NOUN
cjal-3183	966	4	,	,	PUNCT
cjal-3183	966	5	as	as	SCONJ
cjal-3183	966	6	discussed	discuss	VERB
cjal-3183	966	7	previously	previously	ADV
cjal-3183	966	8	,	,	PUNCT
cjal-3183	966	9	a	a	DET
cjal-3183	966	10	key	key	ADJ
cjal-3183	966	11	issue	issue	NOUN
cjal-3183	966	12	in	in	ADP
cjal-3183	966	13	the	the	DET
cjal-3183	966	14	1996	1996	NUM
cjal-3183	966	15	request	request	NOUN
cjal-3183	966	16	was	be	AUX
cjal-3183	966	17	whether	whether	SCONJ
cjal-3183	966	18	overseas	overseas	ADJ
cjal-3183	966	19	membership	membership	NOUN
cjal-3183	966	20	fees	fee	NOUN
cjal-3183	966	21	constituted	constitute	VERB
cjal-3183	966	22	revenue	revenue	NOUN
cjal-3183	966	23	of	of	ADP
cjal-3183	966	24	the	the	DET
cjal-3183	966	25	jv	jv	NOUN
cjal-3183	966	26	or	or	CCONJ
cjal-3183	966	27	the	the	DET
cjal-3183	966	28	japanese	japanese	ADJ
cjal-3183	966	29	investor	investor	NOUN
cjal-3183	966	30	.	.	PUNCT
cjal-3183	967	1	under	under	ADP
cjal-3183	967	2	a	a	DET
cjal-3183	967	3	formalist	formalist	ADJ
cjal-3183	967	4	approach	approach	NOUN
cjal-3183	967	5	,	,	PUNCT
cjal-3183	967	6	'	'	PUNCT
cjal-3183	967	7	87	87	NUM
cjal-3183	967	8	the	the	DET
cjal-3183	967	9	jv	jv	NOUN
cjal-3183	967	10	in	in	ADP
cjal-3183	967	11	baori	baori	NOUN
cjal-3183	967	12	would	would	AUX
cjal-3183	967	13	not	not	PART
cjal-3183	967	14	be	be	AUX
cjal-3183	967	15	held	hold	VERB
cjal-3183	967	16	liable	liable	ADJ
cjal-3183	967	17	forpaying	forpaye	VERB
cjal-3183	967	18	taxes	taxis	NOUN
cjal-3183	967	19	on	on	ADP
cjal-3183	967	20	overseas	overseas	ADJ
cjal-3183	967	21	club	club	NOUN
cjal-3183	967	22	membership	membership	NOUN
cjal-3183	967	23	fees	fee	NOUN
cjal-3183	967	24	which	which	PRON
cjal-3183	967	25	it	it	PRON
cjal-3183	967	26	had	have	AUX
cjal-3183	967	27	never	never	ADV
cjal-3183	967	28	received	receive	VERB
cjal-3183	967	29	.	.	PUNCT
cjal-3183	968	1	however	however	ADV
cjal-3183	968	2	,	,	PUNCT
cjal-3183	968	3	the	the	DET
cjal-3183	968	4	local	local	ADJ
cjal-3183	968	5	taxation	taxation	NOUN
cjal-3183	968	6	officials	official	NOUN
cjal-3183	968	7	preferred	prefer	VERB
cjal-3183	968	8	a	a	DET
cjal-3183	968	9	more	more	ADV
cjal-3183	968	10	substantive	substantive	ADJ
cjal-3183	968	11	approach	approach	NOUN
cjal-3183	968	12	.	.	PUNCT
cjal-3183	969	1	accordingly	accordingly	ADV
cjal-3183	969	2	,	,	PUNCT
cjal-3183	969	3	because	because	SCONJ
cjal-3183	969	4	the	the	DET
cjal-3183	969	5	jv	jv	NOUN
cjal-3183	969	6	had	have	AUX
cjal-3183	969	7	provided	provide	VERB
cjal-3183	969	8	services	service	NOUN
cjal-3183	969	9	to	to	ADP
cjal-3183	969	10	overseas	overseas	ADJ
cjal-3183	969	11	club	club	NOUN
cjal-3183	969	12	members	member	NOUN
cjal-3183	969	13	,	,	PUNCT
cjal-3183	969	14	overseas	overseas	ADJ
cjal-3183	969	15	membership	membership	NOUN
cjal-3183	969	16	fees	fee	NOUN
cjal-3183	969	17	should	should	AUX
cjal-3183	969	18	be	be	AUX
cjal-3183	969	19	treated	treat	VERB
cjal-3183	969	20	as	as	ADP
cjal-3183	969	21	the	the	DET
cjal-3183	969	22	jv	jv	NOUN
cjal-3183	969	23	's	's	PART
cjal-3183	969	24	revenue	revenue	NOUN
cjal-3183	969	25	.	.	PUNCT
cjal-3183	970	1	the	the	DET
cjal-3183	970	2	persuasive	persuasive	ADJ
cjal-3183	970	3	force	force	NOUN
cjal-3183	970	4	of	of	ADP
cjal-3183	970	5	the	the	DET
cjal-3183	970	6	substantive	substantive	ADJ
cjal-3183	970	7	approach	approach	NOUN
cjal-3183	970	8	no	no	ADV
cjal-3183	970	9	doubt	doubt	ADV
cjal-3183	970	10	lay	lie	VERB
cjal-3183	970	11	in	in	ADP
cjal-3183	970	12	the	the	DET
cjal-3183	970	13	officials	official	NOUN
cjal-3183	970	14	'	'	PART
cjal-3183	970	15	account	account	NOUN
cjal-3183	970	16	of	of	ADP
cjal-3183	970	17	the	the	DET
cjal-3183	970	18	facts	fact	NOUN
cjal-3183	970	19	and	and	CCONJ
cjal-3183	970	20	explanations	explanation	NOUN
cjal-3183	970	21	as	as	ADP
cjal-3183	970	22	to	to	ADP
cjal-3183	970	23	how	how	SCONJ
cjal-3183	970	24	heinous	heinous	ADJ
cjal-3183	970	25	the	the	DET
cjal-3183	970	26	japanese	japanese	ADJ
cjal-3183	970	27	investor	investor	NOUN
cjal-3183	970	28	's	's	PART
cjal-3183	970	29	tax	tax	NOUN
cjal-3183	970	30	avoidance	avoidance	NOUN
cjal-3183	970	31	/	/	SYM
cjal-3183	970	32	evasion	evasion	NOUN
cjal-3183	970	33	scheme	scheme	NOUN
cjal-3183	970	34	was	be	AUX
cjal-3183	970	35	.	.	PUNCT
cjal-3183	971	1	88	88	NUM
cjal-3183	971	2	according	accord	VERB
cjal-3183	971	3	to	to	ADP
cjal-3183	971	4	such	such	DET
cjal-3183	971	5	an	an	DET
cjal-3183	971	6	account	account	NOUN
cjal-3183	971	7	,	,	PUNCT
cjal-3183	971	8	the	the	DET
cjal-3183	971	9	superior	superior	ADJ
cjal-3183	971	10	officials	official	NOUN
cjal-3183	971	11	in	in	ADP
cjal-3183	971	12	the	the	DET
cjal-3183	971	13	sgat	sgat	NOUN
cjal-3183	971	14	had	have	VERB
cjal-3183	971	15	no	no	DET
cjal-3183	971	16	choice	choice	NOUN
cjal-3183	971	17	but	but	SCONJ
cjal-3183	971	18	to	to	PART
cjal-3183	971	19	approve	approve	VERB
cjal-3183	971	20	the	the	DET
cjal-3183	971	21	local	local	ADJ
cjal-3183	971	22	officials	official	NOUN
cjal-3183	971	23	'	'	PART
cjal-3183	971	24	approach	approach	NOUN
cjal-3183	971	25	if	if	SCONJ
cjal-3183	971	26	they	they	PRON
cjal-3183	971	27	wanted	want	VERB
cjal-3183	971	28	to	to	PART
cjal-3183	971	29	see	see	VERB
cjal-3183	971	30	the	the	DET
cjal-3183	971	31	tax	tax	NOUN
cjal-3183	971	32	avoidance	avoidance	NOUN
cjal-3183	971	33	scheme	scheme	NOUN
cjal-3183	971	34	stopped	stop	VERB
cjal-3183	971	35	.	.	PUNCT
cjal-3183	972	1	the	the	DET
cjal-3183	972	2	local	local	ADJ
cjal-3183	972	3	officials	official	NOUN
cjal-3183	972	4	appealed	appeal	VERB
cjal-3183	972	5	to	to	ADP
cjal-3183	972	6	their	their	PRON
cjal-3183	972	7	superiors	superior	NOUN
cjal-3183	972	8	'	'	PART
cjal-3183	972	9	sense	sense	NOUN
cjal-3183	972	10	of	of	ADP
cjal-3183	972	11	official	official	ADJ
cjal-3183	972	12	solidarity	solidarity	NOUN
cjal-3183	972	13	.	.	PUNCT
cjal-3183	973	1	their	their	PRON
cjal-3183	973	2	message	message	NOUN
cjal-3183	973	3	was	be	AUX
cjal-3183	973	4	:	:	PUNCT
cjal-3183	973	5	we	we	PRON
cjal-3183	973	6	made	make	VERB
cjal-3183	973	7	a	a	DET
cjal-3183	973	8	decision	decision	NOUN
cjal-3183	973	9	we	we	PRON
cjal-3183	973	10	believed	believe	VERB
cjal-3183	973	11	most	most	ADV
cjal-3183	973	12	suitable	suitable	ADJ
cjal-3183	973	13	under	under	ADP
cjal-3183	973	14	the	the	DET
cjal-3183	973	15	circumstances	circumstance	NOUN
cjal-3183	973	16	;	;	PUNCT
cjal-3183	973	17	your	your	PRON
cjal-3183	973	18	approval	approval	NOUN
cjal-3183	973	19	would	would	AUX
cjal-3183	973	20	be	be	AUX
cjal-3183	973	21	greatly	greatly	ADV
cjal-3183	973	22	helpful	helpful	ADJ
cjal-3183	973	23	in	in	ADP
cjal-3183	973	24	getting	get	VERB
cjal-3183	973	25	our	our	PRON
cjal-3183	973	26	job	job	NOUN
cjal-3183	973	27	done	do	VERB
cjal-3183	973	28	and	and	CCONJ
cjal-3183	973	29	with	with	ADP
cjal-3183	973	30	your	your	PRON
cjal-3183	973	31	approval	approval	NOUN
cjal-3183	973	32	we	we	PRON
cjal-3183	973	33	vill	vill	AUX
cjal-3183	973	34	be	be	AUX
cjal-3183	973	35	able	able	ADJ
cjal-3183	973	36	to	to	PART
cjal-3183	973	37	achieve	achieve	VERB
cjal-3183	973	38	the	the	DET
cjal-3183	973	39	objective	objective	NOUN
cjal-3183	973	40	of	of	ADP
cjal-3183	973	41	punishing	punish	VERB
cjal-3183	973	42	the	the	DET
cjal-3183	973	43	tax	tax	NOUN
cjal-3183	973	44	evasion	evasion	NOUN
cjal-3183	973	45	/	/	SYM
cjal-3183	973	46	avoidance	avoidance	NOUN
cjal-3183	973	47	act	act	NOUN
cjal-3183	973	48	.	.	PUNCT
cjal-3183	974	1	the	the	DET
cjal-3183	974	2	superior	superior	ADJ
cjal-3183	974	3	officials	official	NOUN
cjal-3183	974	4	must	must	AUX
cjal-3183	974	5	have	have	AUX
cjal-3183	974	6	been	be	AUX
cjal-3183	974	7	mindful	mindful	ADJ
cjal-3183	974	8	of	of	ADP
cjal-3183	974	9	how	how	SCONJ
cjal-3183	974	10	their	their	PRON
cjal-3183	974	11	response	response	NOUN
cjal-3183	974	12	would	would	AUX
cjal-3183	974	13	impact	impact	VERB
cjal-3183	974	14	the	the	DET
cjal-3183	974	15	lower	low	ADJ
cjal-3183	974	16	officials	official	NOUN
cjal-3183	974	17	'	'	PART
cjal-3183	974	18	morale	morale	NOUN
cjal-3183	974	19	.	.	PUNCT
cjal-3183	975	1	disapproval	disapproval	NOUN
cjal-3183	975	2	on	on	ADP
cjal-3183	975	3	the	the	DET
cjal-3183	975	4	part	part	NOUN
cjal-3183	975	5	of	of	ADP
cjal-3183	975	6	their	their	PRON
cjal-3183	975	7	superiors	superior	NOUN
cjal-3183	975	8	would	would	AUX
cjal-3183	975	9	cause	cause	VERB
cjal-3183	975	10	the	the	DET
cjal-3183	975	11	local	local	ADJ
cjal-3183	975	12	officials	official	NOUN
cjal-3183	975	13	to	to	PART
cjal-3183	975	14	lose	lose	VERB
cjal-3183	975	15	face	face	NOUN
cjal-3183	975	16	and	and	CCONJ
cjal-3183	975	17	appear	appear	VERB
cjal-3183	975	18	incompetent	incompetent	ADJ
cjal-3183	975	19	.	.	PUNCT
cjal-3183	976	1	although	although	SCONJ
cjal-3183	976	2	the	the	DET
cjal-3183	976	3	superior	superior	ADJ
cjal-3183	976	4	officials	official	NOUN
cjal-3183	976	5	in	in	ADP
cjal-3183	976	6	the	the	DET
cjal-3183	976	7	sgat	sgat	NOUN
cjal-3183	976	8	have	have	VERB
cjal-3183	976	9	the	the	DET
cjal-3183	976	10	responsibility	responsibility	NOUN
cjal-3183	976	11	to	to	PART
cjal-3183	976	12	oversee	oversee	VERB
cjal-3183	976	13	tax	tax	NOUN
cjal-3183	976	14	186	186	NUM
cjal-3183	976	15	.	.	PUNCT
cjal-3183	977	1	in	in	ADP
cjal-3183	977	2	chinese	chinese	ADJ
cjal-3183	977	3	practice	practice	NOUN
cjal-3183	977	4	,	,	PUNCT
cjal-3183	977	5	the	the	DET
cjal-3183	977	6	low	low	ADJ
cjal-3183	977	7	officials	official	NOUN
cjal-3183	977	8	'	'	PART
cjal-3183	977	9	request	request	NOUN
cjal-3183	977	10	usually	usually	ADV
cjal-3183	977	11	consists	consist	VERB
cjal-3183	977	12	of	of	ADP
cjal-3183	977	13	two	two	NUM
cjal-3183	977	14	parts	part	NOUN
cjal-3183	977	15	:	:	PUNCT
cjal-3183	977	16	the	the	DET
cjal-3183	977	17	question	question	NOUN
cjal-3183	977	18	or	or	CCONJ
cjal-3183	977	19	matter	matter	ADV
cjal-3183	977	20	involved	involve	VERB
cjal-3183	977	21	and	and	CCONJ
cjal-3183	977	22	the	the	DET
cjal-3183	977	23	suggested	suggest	VERB
cjal-3183	977	24	answer	answer	NOUN
cjal-3183	977	25	or	or	CCONJ
cjal-3183	977	26	solution	solution	NOUN
cjal-3183	977	27	to	to	PART
cjal-3183	977	28	be	be	AUX
cjal-3183	977	29	adopted	adopt	VERB
cjal-3183	977	30	.	.	PUNCT
cjal-3183	978	1	song	song	PROPN
cjal-3183	978	2	shiqin	shiqin	PROPN
cjal-3183	978	3	,	,	PUNCT
cjal-3183	978	4	wenshuxue	wenshuxue	NOUN
cjal-3183	978	5	jichu	jichu	PROPN
cjal-3183	979	1	[	[	X
cjal-3183	979	2	the	the	DET
cjal-3183	979	3	basics	basic	NOUN
cjal-3183	979	4	of	of	ADP
cjal-3183	979	5	official	official	ADJ
cjal-3183	979	6	communication	communication	NOUN
cjal-3183	979	7	]	]	PUNCT
cjal-3183	979	8	98	98	NUM
cjal-3183	979	9	(	(	PUNCT
cjal-3183	979	10	1998	1998	NUM
cjal-3183	979	11	)	)	PUNCT
cjal-3183	979	12	.	.	PUNCT
cjal-3183	980	1	187	187	NUM
cjal-3183	980	2	.	.	PUNCT
cjal-3183	981	1	for	for	ADP
cjal-3183	981	2	a	a	DET
cjal-3183	981	3	discussion	discussion	NOUN
cjal-3183	981	4	of	of	ADP
cjal-3183	981	5	the	the	DET
cjal-3183	981	6	approach	approach	NOUN
cjal-3183	981	7	,	,	PUNCT
cjal-3183	981	8	see	see	VERB
cjal-3183	981	9	supra	supra	PROPN
cjal-3183	981	10	note	note	PROPN
cjal-3183	981	11	163	163	NUM
cjal-3183	981	12	.	.	X
cjal-3183	981	13	188	188	NUM
cjal-3183	981	14	.	.	PUNCT
cjal-3183	982	1	while	while	SCONJ
cjal-3183	982	2	tax	tax	NOUN
cjal-3183	982	3	evasion	evasion	NOUN
cjal-3183	982	4	is	be	AUX
cjal-3183	982	5	generally	generally	ADV
cjal-3183	982	6	understood	understand	VERB
cjal-3183	982	7	as	as	ADP
cjal-3183	982	8	illegal	illegal	ADJ
cjal-3183	982	9	,	,	PUNCT
cjal-3183	982	10	the	the	DET
cjal-3183	982	11	term	term	NOUN
cjal-3183	982	12	"	"	PUNCT
cjal-3183	982	13	tax	tax	NOUN
cjal-3183	982	14	avoidance	avoidance	NOUN
cjal-3183	982	15	"	"	PUNCT
cjal-3183	982	16	has	have	AUX
cjal-3183	982	17	been	be	AUX
cjal-3183	982	18	quite	quite	ADV
cjal-3183	982	19	ambiguous	ambiguous	ADJ
cjal-3183	982	20	;	;	PUNCT
cjal-3183	982	21	some	some	PRON
cjal-3183	982	22	define	define	VERB
cjal-3183	982	23	it	it	PRON
cjal-3183	982	24	as	as	ADP
cjal-3183	982	25	"	"	PUNCT
cjal-3183	982	26	legal	legal	ADJ
cjal-3183	982	27	means	mean	NOUN
cjal-3183	982	28	to	to	PART
cjal-3183	982	29	escape	escape	VERB
cjal-3183	982	30	tax	tax	NOUN
cjal-3183	982	31	"	"	PUNCT
cjal-3183	982	32	,	,	PUNCT
cjal-3183	982	33	b.	b.	PROPN
cjal-3183	982	34	guy	guy	PROPN
cjal-3183	982	35	peters	peters	PROPN
cjal-3183	982	36	,	,	PUNCT
cjal-3183	982	37	the	the	DET
cjal-3183	982	38	politics	politic	NOUN
cjal-3183	982	39	of	of	ADP
cjal-3183	982	40	taxation	taxation	NOUN
cjal-3183	982	41	193	193	NUM
cjal-3183	982	42	(	(	PUNCT
cjal-3183	982	43	1991	1991	NUM
cjal-3183	982	44	)	)	PUNCT
cjal-3183	982	45	,	,	PUNCT
cjal-3183	982	46	others	other	NOUN
cjal-3183	982	47	are	be	AUX
cjal-3183	982	48	not	not	PART
cjal-3183	982	49	so	so	ADV
cjal-3183	982	50	confined	confine	VERB
cjal-3183	982	51	,	,	PUNCT
cjal-3183	982	52	see	see	VERB
cjal-3183	982	53	,	,	PUNCT
cjal-3183	982	54	e.g.	e.g.	ADV
cjal-3183	982	55	,	,	PUNCT
cjal-3183	982	56	organisation	organisation	NOUN
cjal-3183	982	57	for	for	ADP
cjal-3183	982	58	economic	economic	ADJ
cjal-3183	982	59	cooperation	cooperation	NOUN
cjal-3183	982	60	and	and	CCONJ
cjal-3183	982	61	development	development	NOUN
cjal-3183	982	62	,	,	PUNCT
cjal-3183	982	63	international	international	ADJ
cjal-3183	982	64	tax	tax	NOUN
cjal-3183	982	65	avoidance	avoidance	NOUN
cjal-3183	982	66	and	and	CCONJ
cjal-3183	982	67	evasion	evasion	NOUN
cjal-3183	982	68	16	16	NUM
cjal-3183	982	69	(	(	PUNCT
cjal-3183	982	70	1987	1987	NUM
cjal-3183	982	71	)	)	PUNCT
cjal-3183	982	72	(	(	PUNCT
cjal-3183	982	73	"	"	PUNCT
cjal-3183	982	74	governments	government	NOUN
cjal-3183	982	75	tend	tend	VERB
cjal-3183	982	76	to	to	PART
cjal-3183	982	77	take	take	VERB
cjal-3183	982	78	an	an	DET
cjal-3183	982	79	operational	operational	ADJ
cjal-3183	982	80	approach	approach	NOUN
cjal-3183	982	81	towards	towards	ADP
cjal-3183	982	82	tax	tax	NOUN
cjal-3183	982	83	avoidance	avoidance	NOUN
cjal-3183	982	84	to	to	PART
cjal-3183	982	85	cover	cover	VERB
cjal-3183	982	86	those	those	DET
cjal-3183	982	87	forms	form	NOUN
cjal-3183	982	88	of	of	ADP
cjal-3183	982	89	tax	tax	NOUN
cjal-3183	982	90	minimisation	minimisation	NOUN
cjal-3183	982	91	which	which	PRON
cjal-3183	982	92	are	be	AUX
cjal-3183	982	93	unacceptable	unacceptable	ADJ
cjal-3183	982	94	to	to	ADP
cjal-3183	982	95	governments	government	NOUN
cjal-3183	982	96	"	"	PUNCT
cjal-3183	982	97	)	)	PUNCT
cjal-3183	982	98	.	.	PUNCT
cjal-3183	983	1	the	the	DET
cjal-3183	983	2	distinction	distinction	NOUN
cjal-3183	983	3	between	between	ADP
cjal-3183	983	4	acceptable	acceptable	ADJ
cjal-3183	983	5	and	and	CCONJ
cjal-3183	983	6	unacceptable	unacceptable	ADJ
cjal-3183	983	7	tax	tax	NOUN
cjal-3183	983	8	avoidance	avoidance	NOUN
cjal-3183	983	9	raises	raise	VERB
cjal-3183	983	10	,	,	PUNCT
cjal-3183	983	11	however	however	ADV
cjal-3183	983	12	,	,	PUNCT
cjal-3183	983	13	a	a	DET
cjal-3183	983	14	question	question	NOUN
cjal-3183	983	15	of	of	ADP
cjal-3183	983	16	"	"	PUNCT
cjal-3183	983	17	whether	whether	SCONJ
cjal-3183	983	18	moral	moral	ADJ
cjal-3183	983	19	judgements	judgement	NOUN
cjal-3183	983	20	are	be	AUX
cjal-3183	983	21	being	be	AUX
cjal-3183	983	22	made	make	VERB
cjal-3183	983	23	"	"	PUNCT
cjal-3183	983	24	,	,	PUNCT
cjal-3183	983	25	i	i	PRON
cjal-3183	983	26	d.	d.	PROPN
cjal-3183	983	27	while	while	SCONJ
cjal-3183	983	28	in	in	ADP
cjal-3183	983	29	practice	practice	NOUN
cjal-3183	983	30	,	,	PUNCT
cjal-3183	983	31	moral	moral	ADJ
cjal-3183	983	32	judgements	judgement	NOUN
cjal-3183	983	33	seem	seem	VERB
cjal-3183	983	34	to	to	PART
cjal-3183	983	35	be	be	AUX
cjal-3183	983	36	inevitable	inevitable	ADJ
cjal-3183	983	37	,	,	PUNCT
cjal-3183	983	38	it	it	PRON
cjal-3183	983	39	has	have	AUX
cjal-3183	983	40	been	be	AUX
cjal-3183	983	41	suggested	suggest	VERB
cjal-3183	983	42	that	that	SCONJ
cjal-3183	983	43	"	"	PUNCT
cjal-3183	983	44	it	it	PRON
cjal-3183	983	45	is	be	AUX
cjal-3183	983	46	not	not	PART
cjal-3183	983	47	appropriate	appropriate	ADJ
cjal-3183	983	48	for	for	SCONJ
cjal-3183	983	49	tax	tax	NOUN
cjal-3183	983	50	authorities	authority	NOUN
cjal-3183	983	51	to	to	PART
cjal-3183	983	52	do	do	VERB
cjal-3183	983	53	so	so	ADV
cjal-3183	983	54	:	:	PUNCT
cjal-3183	983	55	in	in	ADP
cjal-3183	983	56	combating	combat	VERB
cjal-3183	983	57	tax	tax	NOUN
cjal-3183	983	58	avoidance	avoidance	NOUN
cjal-3183	983	59	the	the	DET
cjal-3183	983	60	tax	tax	NOUN
cjal-3183	983	61	authorities	authority	NOUN
cjal-3183	983	62	,	,	PUNCT
cjal-3183	983	63	in	in	ADP
cjal-3183	983	64	their	their	PRON
cjal-3183	983	65	official	official	ADJ
cjal-3183	983	66	capacity	capacity	NOUN
cjal-3183	983	67	,	,	PUNCT
cjal-3183	983	68	are	be	AUX
cjal-3183	983	69	simply	simply	ADV
cjal-3183	983	70	administering	administer	VERB
cjal-3183	983	71	the	the	DET
cjal-3183	983	72	law	law	NOUN
cjal-3183	983	73	in	in	ADP
cjal-3183	983	74	accordance	accordance	NOUN
cjal-3183	983	75	with	with	ADP
cjal-3183	983	76	what	what	PRON
cjal-3183	983	77	they	they	PRON
cjal-3183	983	78	understand	understand	VERB
cjal-3183	983	79	to	to	PART
cjal-3183	983	80	have	have	AUX
cjal-3183	983	81	been	be	AUX
cjal-3183	983	82	the	the	DET
cjal-3183	983	83	intention	intention	NOUN
cjal-3183	983	84	of	of	ADP
cjal-3183	983	85	the	the	DET
cjal-3183	983	86	legislature	legislature	NOUN
cjal-3183	983	87	"	"	PUNCT
cjal-3183	983	88	.	.	PUNCT
cjal-3183	984	1	i	i	PRON
cjal-3183	984	2	d.	d.	PROPN
cjal-3183	984	3	in	in	ADP
cjal-3183	984	4	china	china	PROPN
cjal-3183	984	5	,	,	PUNCT
cjal-3183	984	6	as	as	SCONJ
cjal-3183	984	7	moral	moral	ADJ
cjal-3183	984	8	judgments	judgment	NOUN
cjal-3183	984	9	always	always	ADV
cjal-3183	984	10	enter	enter	VERB
cjal-3183	984	11	into	into	ADP
cjal-3183	984	12	tax	tax	NOUN
cjal-3183	984	13	law	law	NOUN
cjal-3183	984	14	administration	administration	NOUN
cjal-3183	984	15	and	and	CCONJ
cjal-3183	984	16	the	the	DET
cjal-3183	984	17	intention	intention	NOUN
cjal-3183	984	18	ofthe	ofthe	NOUN
cjal-3183	984	19	legislature	legislature	NOUN
cjal-3183	984	20	may	may	AUX
cjal-3183	984	21	play	play	VERB
cjal-3183	984	22	no	no	DET
cjal-3183	984	23	meaningful	meaningful	ADJ
cjal-3183	984	24	role	role	NOUN
cjal-3183	984	25	in	in	ADP
cjal-3183	984	26	law	law	NOUN
cjal-3183	984	27	interpretation	interpretation	NOUN
cjal-3183	984	28	,	,	PUNCT
cjal-3183	984	29	the	the	DET
cjal-3183	984	30	legal	legal	ADJ
cjal-3183	984	31	and	and	CCONJ
cjal-3183	984	32	moral	moral	ADJ
cjal-3183	984	33	distinction	distinction	NOUN
cjal-3183	984	34	can	can	AUX
cjal-3183	984	35	not	not	PART
cjal-3183	984	36	be	be	AUX
cjal-3183	984	37	objectively	objectively	ADV
cjal-3183	984	38	observed	observe	VERB
cjal-3183	984	39	.	.	PUNCT
cjal-3183	985	1	1998	1998	NUM
cjal-3183	985	2	]	]	PUNCT
cjal-3183	985	3	columbia	columbia	PROPN
cjal-3183	985	4	journal	journal	PROPN
cjal-3183	985	5	of	of	ADP
cjal-3183	985	6	asian	asian	PROPN
cjal-3183	985	7	law	law	PROPN
cjal-3183	985	8	administration	administration	NOUN
cjal-3183	985	9	at	at	ADP
cjal-3183	985	10	local	local	ADJ
cjal-3183	985	11	levels	level	NOUN
cjal-3183	985	12	,	,	PUNCT
cjal-3183	985	13	there	there	PRON
cjal-3183	985	14	was	be	VERB
cjal-3183	985	15	no	no	DET
cjal-3183	985	16	indication	indication	NOUN
cjal-3183	985	17	that	that	SCONJ
cjal-3183	985	18	they	they	PRON
cjal-3183	985	19	engaged	engage	VERB
cjal-3183	985	20	in	in	ADP
cjal-3183	985	21	any	any	DET
cjal-3183	985	22	independent	independent	ADJ
cjal-3183	985	23	investigation	investigation	NOUN
cjal-3183	985	24	into	into	ADP
cjal-3183	985	25	the	the	DET
cjal-3183	985	26	matter	matter	NOUN
cjal-3183	985	27	in	in	ADP
cjal-3183	985	28	question	question	NOUN
cjal-3183	985	29	.	.	PUNCT
cjal-3183	986	1	what	what	PRON
cjal-3183	986	2	they	they	PRON
cjal-3183	986	3	did	do	AUX
cjal-3183	986	4	instead	instead	ADV
cjal-3183	986	5	was	be	AUX
cjal-3183	986	6	to	to	PART
cjal-3183	986	7	confirm	confirm	VERB
cjal-3183	986	8	that	that	SCONJ
cjal-3183	986	9	the	the	DET
cjal-3183	986	10	approach	approach	NOUN
cjal-3183	986	11	taken	take	VERB
cjal-3183	986	12	by	by	ADP
cjal-3183	986	13	the	the	DET
cjal-3183	986	14	local	local	ADJ
cjal-3183	986	15	officials	official	NOUN
cjal-3183	986	16	was	be	AUX
cjal-3183	986	17	appropriate	appropriate	ADJ
cjal-3183	986	18	to	to	ADP
cjal-3183	986	19	the	the	DET
cjal-3183	986	20	facts	fact	NOUN
cjal-3183	986	21	as	as	SCONJ
cjal-3183	986	22	described	describe	VERB
cjal-3183	986	23	.	.	PUNCT
cjal-3183	987	1	the	the	DET
cjal-3183	987	2	officials	official	NOUN
cjal-3183	987	3	in	in	ADP
cjal-3183	987	4	the	the	DET
cjal-3183	987	5	sgat	sgat	NOUN
cjal-3183	987	6	did	do	AUX
cjal-3183	987	7	not	not	PART
cjal-3183	987	8	have	have	VERB
cjal-3183	987	9	to	to	PART
cjal-3183	987	10	state	state	VERB
cjal-3183	987	11	any	any	DET
cjal-3183	987	12	reason	reason	NOUN
cjal-3183	987	13	for	for	ADP
cjal-3183	987	14	their	their	PRON
cjal-3183	987	15	approval	approval	NOUN
cjal-3183	987	16	.	.	PUNCT
cjal-3183	988	1	the	the	DET
cjal-3183	988	2	1996	1996	NUM
cjal-3183	988	3	reply	reply	NOUN
cjal-3183	988	4	,	,	PUNCT
cjal-3183	988	5	for	for	ADP
cjal-3183	988	6	instance	instance	NOUN
cjal-3183	988	7	,	,	PUNCT
cjal-3183	988	8	simply	simply	ADV
cjal-3183	988	9	endorsed	endorse	VERB
cjal-3183	988	10	the	the	DET
cjal-3183	988	11	propositions	proposition	NOUN
cjal-3183	988	12	of	of	ADP
cjal-3183	988	13	the	the	DET
cjal-3183	988	14	local	local	ADJ
cjal-3183	988	15	taxation	taxation	NOUN
cjal-3183	988	16	bureau	bureau	NOUN
cjal-3183	988	17	without	without	ADP
cjal-3183	988	18	elaboration	elaboration	NOUN
cjal-3183	988	19	.	.	PUNCT
cjal-3183	989	1	9	9	NUM
cjal-3183	989	2	the	the	DET
cjal-3183	989	3	officials	official	NOUN
cjal-3183	989	4	in	in	ADP
cjal-3183	989	5	the	the	DET
cjal-3183	989	6	sgat	sgat	NOUN
cjal-3183	989	7	might	might	AUX
cjal-3183	989	8	also	also	ADV
cjal-3183	989	9	choose	choose	VERB
cjal-3183	989	10	,	,	PUNCT
cjal-3183	989	11	however	however	ADV
cjal-3183	989	12	,	,	PUNCT
cjal-3183	989	13	to	to	PART
cjal-3183	989	14	remind	remind	VERB
cjal-3183	989	15	the	the	DET
cjal-3183	989	16	local	local	ADJ
cjal-3183	989	17	officials	official	NOUN
cjal-3183	989	18	of	of	ADP
cjal-3183	989	19	the	the	DET
cjal-3183	989	20	legal	legal	ADJ
cjal-3183	989	21	principles	principle	NOUN
cjal-3183	989	22	involved	involve	VERB
cjal-3183	989	23	,	,	PUNCT
cjal-3183	989	24	as	as	SCONJ
cjal-3183	989	25	they	they	PRON
cjal-3183	989	26	did	do	AUX
cjal-3183	989	27	in	in	ADP
cjal-3183	989	28	the	the	DET
cjal-3183	989	29	1997	1997	NUM
cjal-3183	989	30	reply	reply	NOUN
cjal-3183	989	31	.	.	PUNCT
cjal-3183	989	32	'	'	PUNCT
cjal-3183	990	1	9	9	NUM
cjal-3183	990	2	°	°	NUM
cjal-3183	990	3	v.	v.	ADP
cjal-3183	990	4	appeals	appeal	NOUN
cjal-3183	990	5	to	to	ADP
cjal-3183	990	6	one	one	NUM
cjal-3183	990	7	's	's	PART
cjal-3183	990	8	sense	sense	NOUN
cjal-3183	990	9	of	of	ADP
cjal-3183	990	10	shame	shame	NOUN
cjal-3183	990	11	and	and	CCONJ
cjal-3183	990	12	self	self	NOUN
cjal-3183	990	13	-	-	PUNCT
cjal-3183	990	14	interest	interest	NOUN
cjal-3183	990	15	:	:	PUNCT
cjal-3183	990	16	use	use	NOUN
cjal-3183	990	17	of	of	ADP
cjal-3183	990	18	law	law	NOUN
cjal-3183	990	19	with	with	ADP
cjal-3183	990	20	regard	regard	NOUN
cjal-3183	990	21	to	to	ADP
cjal-3183	990	22	the	the	DET
cjal-3183	990	23	taxpayer	taxpayer	NOUN
cjal-3183	990	24	a.	a.	NOUN
cjal-3183	990	25	a	a	DET
cjal-3183	990	26	hierarchical	hierarchical	ADJ
cjal-3183	990	27	legal	legal	ADJ
cjal-3183	990	28	discourse	discourse	NOUN
cjal-3183	990	29	and	and	CCONJ
cjal-3183	990	30	the	the	DET
cjal-3183	990	31	influence	influence	NOUN
cjal-3183	990	32	of	of	ADP
cjal-3183	990	33	tradition	tradition	NOUN
cjal-3183	990	34	and	and	CCONJ
cjal-3183	990	35	ideology	ideology	NOUN
cjal-3183	990	36	as	as	ADP
cjal-3183	990	37	low	low	ADJ
cjal-3183	990	38	officials	official	NOUN
cjal-3183	990	39	embody	embody	VERB
cjal-3183	990	40	administrative	administrative	ADJ
cjal-3183	990	41	authority	authority	NOUN
cjal-3183	990	42	and	and	CCONJ
cjal-3183	990	43	therefore	therefore	ADV
cjal-3183	990	44	law	law	NOUN
cjal-3183	990	45	when	when	SCONJ
cjal-3183	990	46	carrying	carry	VERB
cjal-3183	990	47	out	out	ADP
cjal-3183	990	48	their	their	PRON
cjal-3183	990	49	governmental	governmental	ADJ
cjal-3183	990	50	functions	function	NOUN
cjal-3183	990	51	,	,	PUNCT
cjal-3183	990	52	the	the	DET
cjal-3183	990	53	people	people	NOUN
cjal-3183	990	54	have	have	VERB
cjal-3183	990	55	the	the	DET
cjal-3183	990	56	duty	duty	NOUN
cjal-3183	990	57	to	to	PART
cjal-3183	990	58	follow	follow	VERB
cjal-3183	990	59	the	the	DET
cjal-3183	990	60	law	law	NOUN
cjal-3183	990	61	and	and	CCONJ
cjal-3183	990	62	obey	obey	VERB
cjal-3183	990	63	commands	command	NOUN
cjal-3183	990	64	.	.	PUNCT
cjal-3183	990	65	'	'	PUNCT
cjal-3183	991	1	9	9	NUM
cjal-3183	991	2	'	'	PUNCT
cjal-3183	991	3	the	the	DET
cjal-3183	991	4	chinese	chinese	ADJ
cjal-3183	991	5	official	official	ADJ
cjal-3183	991	6	theory	theory	NOUN
cjal-3183	991	7	holds	hold	VERB
cjal-3183	991	8	that	that	SCONJ
cjal-3183	991	9	"	"	PUNCT
cjal-3183	991	10	only	only	ADV
cjal-3183	991	11	a	a	DET
cjal-3183	991	12	state	state	NOUN
cjal-3183	991	13	organ	organ	NOUN
cjal-3183	991	14	with	with	ADP
cjal-3183	991	15	the	the	DET
cjal-3183	991	16	legal	legal	ADJ
cjal-3183	991	17	power	power	NOUN
cjal-3183	991	18	can	can	AUX
cjal-3183	991	19	use	use	VERB
cjal-3183	991	20	(	(	PUNCT
cjal-3183	991	21	qiyong	qiyong	ADJ
cjal-3183	991	22	)	)	PUNCT
cjal-3183	991	23	law	law	NOUN
cjal-3183	991	24	"	"	PUNCT
cjal-3183	991	25	,	,	PUNCT
cjal-3183	991	26	i.e.	i.e.	X
cjal-3183	991	27	,	,	PUNCT
cjal-3183	991	28	189	189	NUM
cjal-3183	991	29	.	.	NOUN
cjal-3183	991	30	1996	1996	NUM
cjal-3183	991	31	reply	reply	NOUN
cjal-3183	991	32	,	,	PUNCT
cjal-3183	991	33	supra	supra	PROPN
cjal-3183	991	34	note	note	NOUN
cjal-3183	991	35	46	46	NUM
cjal-3183	991	36	.	.	PUNCT
cjal-3183	992	1	190	190	NUM
cjal-3183	992	2	.	.	PUNCT
cjal-3183	993	1	the	the	DET
cjal-3183	993	2	1997	1997	NUM
cjal-3183	993	3	request	request	NOUN
cjal-3183	993	4	,	,	PUNCT
cjal-3183	993	5	supra	supra	PROPN
cjal-3183	993	6	note	note	NOUN
cjal-3183	993	7	77	77	NUM
cjal-3183	993	8	.	.	PUNCT
cjal-3183	994	1	what	what	PRON
cjal-3183	994	2	could	could	AUX
cjal-3183	994	3	happen	happen	VERB
cjal-3183	994	4	if	if	SCONJ
cjal-3183	994	5	the	the	DET
cjal-3183	994	6	facts	fact	NOUN
cjal-3183	994	7	stated	state	VERB
cjal-3183	994	8	in	in	ADP
cjal-3183	994	9	the	the	DET
cjal-3183	994	10	local	local	ADJ
cjal-3183	994	11	officials	official	NOUN
cjal-3183	994	12	'	'	PART
cjal-3183	994	13	request	request	NOUN
cjal-3183	994	14	were	be	AUX
cjal-3183	994	15	wrong	wrong	ADJ
cjal-3183	994	16	or	or	CCONJ
cjal-3183	994	17	even	even	ADV
cjal-3183	994	18	fabricated	fabricate	VERB
cjal-3183	994	19	?	?	PUNCT
cjal-3183	995	1	because	because	SCONJ
cjal-3183	995	2	the	the	DET
cjal-3183	995	3	lower	low	ADJ
cjal-3183	995	4	officials	official	NOUN
cjal-3183	995	5	were	be	AUX
cjal-3183	995	6	solely	solely	ADV
cjal-3183	995	7	responsible	responsible	ADJ
cjal-3183	995	8	for	for	ADP
cjal-3183	995	9	the	the	DET
cjal-3183	995	10	accuracy	accuracy	NOUN
cjal-3183	995	11	of	of	ADP
cjal-3183	995	12	the	the	DET
cjal-3183	995	13	facts	fact	NOUN
cjal-3183	995	14	,	,	PUNCT
cjal-3183	995	15	the	the	DET
cjal-3183	995	16	superior	superior	ADJ
cjal-3183	995	17	officials	official	NOUN
cjal-3183	995	18	should	should	AUX
cjal-3183	995	19	be	be	AUX
cjal-3183	995	20	free	free	ADJ
cjal-3183	995	21	of	of	ADP
cjal-3183	995	22	blame	blame	NOUN
cjal-3183	995	23	if	if	SCONJ
cjal-3183	995	24	the	the	DET
cjal-3183	995	25	facts	fact	NOUN
cjal-3183	995	26	upon	upon	SCONJ
cjal-3183	995	27	which	which	PRON
cjal-3183	995	28	their	their	PRON
cjal-3183	995	29	approval	approval	NOUN
cjal-3183	995	30	was	be	AUX
cjal-3183	995	31	premised	premise	VERB
cjal-3183	995	32	turns	turn	VERB
cjal-3183	995	33	out	out	ADP
cjal-3183	995	34	to	to	PART
cjal-3183	995	35	be	be	AUX
cjal-3183	995	36	untrue	untrue	ADJ
cjal-3183	995	37	.	.	PUNCT
cjal-3183	996	1	lack	lack	NOUN
cjal-3183	996	2	of	of	ADP
cjal-3183	996	3	any	any	DET
cjal-3183	996	4	independent	independent	ADJ
cjal-3183	996	5	inquiry	inquiry	NOUN
cjal-3183	996	6	can	can	AUX
cjal-3183	996	7	in	in	ADP
cjal-3183	996	8	fact	fact	NOUN
cjal-3183	996	9	work	work	NOUN
cjal-3183	996	10	as	as	ADP
cjal-3183	996	11	a	a	DET
cjal-3183	996	12	shield	shield	NOUN
cjal-3183	996	13	to	to	PART
cjal-3183	996	14	protect	protect	VERB
cjal-3183	996	15	the	the	DET
cjal-3183	996	16	superior	superior	ADJ
cjal-3183	996	17	officials	official	NOUN
cjal-3183	996	18	.	.	PUNCT
cjal-3183	997	1	one	one	PRON
cjal-3183	997	2	might	might	AUX
cjal-3183	997	3	even	even	ADV
cjal-3183	997	4	speculate	speculate	VERB
cjal-3183	997	5	that	that	SCONJ
cjal-3183	997	6	the	the	DET
cjal-3183	997	7	superior	superior	ADJ
cjal-3183	997	8	officials	official	NOUN
cjal-3183	997	9	may	may	AUX
cjal-3183	997	10	not	not	PART
cjal-3183	997	11	want	want	VERB
cjal-3183	997	12	to	to	PART
cjal-3183	997	13	undertake	undertake	VERB
cjal-3183	997	14	any	any	DET
cjal-3183	997	15	independent	independent	ADJ
cjal-3183	997	16	inquiry	inquiry	NOUN
cjal-3183	997	17	in	in	ADP
cjal-3183	997	18	order	order	NOUN
cjal-3183	997	19	to	to	PART
cjal-3183	997	20	avoid	avoid	VERB
cjal-3183	997	21	potential	potential	ADJ
cjal-3183	997	22	risks	risk	NOUN
cjal-3183	997	23	.	.	PUNCT
cjal-3183	998	1	any	any	DET
cjal-3183	998	2	independent	independent	ADJ
cjal-3183	998	3	inquiry	inquiry	NOUN
cjal-3183	998	4	by	by	ADP
cjal-3183	998	5	the	the	DET
cjal-3183	998	6	superior	superior	ADJ
cjal-3183	998	7	officials	official	NOUN
cjal-3183	998	8	would	would	AUX
cjal-3183	998	9	require	require	VERB
cjal-3183	998	10	the	the	DET
cjal-3183	998	11	commitment	commitment	NOUN
cjal-3183	998	12	ofadditional	ofadditional	ADJ
cjal-3183	998	13	manpower	manpower	NOUN
cjal-3183	998	14	and	and	CCONJ
cjal-3183	998	15	expertise	expertise	NOUN
cjal-3183	998	16	,	,	PUNCT
cjal-3183	998	17	which	which	PRON
cjal-3183	998	18	can	can	AUX
cjal-3183	998	19	be	be	AUX
cjal-3183	998	20	quite	quite	ADV
cjal-3183	998	21	costly	costly	ADJ
cjal-3183	998	22	and	and	CCONJ
cjal-3183	998	23	time	time	NOUN
cjal-3183	998	24	-	-	PUNCT
cjal-3183	998	25	consuming	consume	VERB
cjal-3183	998	26	.	.	PUNCT
cjal-3183	999	1	the	the	DET
cjal-3183	999	2	shenzhen	shenzhen	PROPN
cjal-3183	999	3	local	local	ADJ
cjal-3183	999	4	tax	tax	NOUN
cjal-3183	999	5	officials	official	NOUN
cjal-3183	999	6	were	be	AUX
cjal-3183	999	7	touted	tout	VERB
cjal-3183	999	8	by	by	ADP
cjal-3183	999	9	the	the	DET
cjal-3183	999	10	state	state	NOUN
cjal-3183	999	11	authorities	authority	NOUN
cjal-3183	999	12	as	as	ADP
cjal-3183	999	13	models	model	NOUN
cjal-3183	999	14	for	for	ADP
cjal-3183	999	15	fighting	fight	VERB
cjal-3183	999	16	tax	tax	NOUN
cjal-3183	999	17	evasion	evasion	NOUN
cjal-3183	999	18	for	for	ADP
cjal-3183	999	19	other	other	ADJ
cjal-3183	999	20	officials	official	NOUN
cjal-3183	999	21	in	in	ADP
cjal-3183	999	22	the	the	DET
cjal-3183	999	23	country	country	NOUN
cjal-3183	999	24	.	.	PUNCT
cjal-3183	1000	1	in	in	ADP
cjal-3183	1000	2	september	september	PROPN
cjal-3183	1000	3	1997	1997	NUM
cjal-3183	1000	4	,	,	PUNCT
cjal-3183	1000	5	over	over	ADP
cjal-3183	1000	6	thirty	thirty	NUM
cjal-3183	1000	7	tax	tax	NOUN
cjal-3183	1000	8	officials	official	NOUN
cjal-3183	1000	9	from	from	ADP
cjal-3183	1000	10	various	various	ADJ
cjal-3183	1000	11	parts	part	NOUN
cjal-3183	1000	12	of	of	ADP
cjal-3183	1000	13	the	the	DET
cjal-3183	1000	14	country	country	NOUN
cjal-3183	1000	15	met	meet	VERB
cjal-3183	1000	16	in	in	ADP
cjal-3183	1000	17	shenzhen	shenzhen	PROPN
cjal-3183	1000	18	to	to	PART
cjal-3183	1000	19	learn	learn	VERB
cjal-3183	1000	20	about	about	ADP
cjal-3183	1000	21	the	the	DET
cjal-3183	1000	22	shenzhen	shenzhen	PROPN
cjal-3183	1000	23	local	local	ADJ
cjal-3183	1000	24	taxation	taxation	NOUN
cjal-3183	1000	25	officials	official	NOUN
cjal-3183	1000	26	'	'	PART
cjal-3183	1000	27	experiences	experience	NOUN
cjal-3183	1000	28	in	in	ADP
cjal-3183	1000	29	handling	handle	VERB
cjal-3183	1000	30	the	the	DET
cjal-3183	1000	31	baori	baori	NOUN
cjal-3183	1000	32	case	case	NOUN
cjal-3183	1000	33	.	.	PUNCT
cjal-3183	1001	1	guojia	guojia	NOUN
cjal-3183	1001	2	shuiwu	shuiwu	PROPN
cjal-3183	1001	3	zongiu	zongiu	PROPN
cjal-3183	1001	4	chachu	chachu	PROPN
cjal-3183	1001	5	baori	baori	PROPN
cjal-3183	1001	6	shui	shui	NOUN
cjal-3183	1002	1	an	an	PROPN
cjal-3183	1002	2	xianchang	xianchang	PROPN
cjal-3183	1002	3	zongfie	zongfie	PROPN
cjal-3183	1002	4	ji	ji	PROPN
cjal-3183	1002	5	zhuanran	zhuanran	PROPN
cjal-3183	1002	6	dinglia	dinglia	PROPN
cjal-3183	1002	7	shuishou	shuishou	PROPN
cjal-3183	1002	8	guanli	guanli	PROPN
cjal-3183	1002	9	jingyan	jingyan	PROPN
cjal-3183	1002	10	jiaoliu	jiaoliu	PROPN
cjal-3183	1002	11	hui	hui	PROPN
cjal-3183	1002	12	zai	zai	PROPN
cjal-3183	1003	1	shenzhen	shenzhen	PROPN
cjal-3183	1003	2	zhaokai	zhaokai	PROPN
cjal-3183	1004	1	[	[	X
cjal-3183	1004	2	the	the	DET
cjal-3183	1004	3	state	state	PROPN
cjal-3183	1004	4	general	general	PROPN
cjal-3183	1004	5	administration	administration	PROPN
cjal-3183	1004	6	of	of	ADP
cjal-3183	1004	7	taxation	taxation	NOUN
cjal-3183	1004	8	convened	convene	VERB
cjal-3183	1004	9	an	an	DET
cjal-3183	1004	10	exchange	exchange	NOUN
cjal-3183	1004	11	of	of	ADP
cjal-3183	1004	12	experience	experience	NOUN
cjal-3183	1004	13	meeting	meeting	NOUN
cjal-3183	1004	14	concerning	concern	VERB
cjal-3183	1004	15	the	the	DET
cjal-3183	1004	16	on	on	ADP
cjal-3183	1004	17	-	-	PUNCT
cjal-3183	1004	18	spot	spot	NOUN
cjal-3183	1004	19	summary	summary	NOUN
cjal-3183	1004	20	for	for	ADP
cjal-3183	1004	21	the	the	DET
cjal-3183	1004	22	handling	handling	NOUN
cjal-3183	1004	23	of	of	ADP
cjal-3183	1004	24	the	the	DET
cjal-3183	1004	25	baori	baori	NOUN
cjal-3183	1004	26	tax	tax	NOUN
cjal-3183	1004	27	case	case	NOUN
cjal-3183	1004	28	and	and	CCONJ
cjal-3183	1004	29	transfer	transfer	VERB
cjal-3183	1004	30	pricing	pricing	NOUN
cjal-3183	1004	31	tax	tax	NOUN
cjal-3183	1004	32	administration	administration	NOUN
cjal-3183	1004	33	in	in	ADP
cjal-3183	1004	34	shenzhen	shenzhen	PROPN
cjal-3183	1004	35	]	]	PUNCT
cjal-3183	1004	36	,	,	PUNCT
cjal-3183	1004	37	shewai	shewai	NOUN
cjal-3183	1004	38	shuiwu	shuiwu	NOUN
cjal-3183	1004	39	[	[	X
cjal-3183	1004	40	international	international	ADJ
cjal-3183	1004	41	taxation	taxation	NOUN
cjal-3183	1004	42	in	in	ADP
cjal-3183	1004	43	china	china	PROPN
cjal-3183	1004	44	]	]	X
cjal-3183	1004	45	,	,	PUNCT
cjal-3183	1004	46	1997	1997	NUM
cjal-3183	1004	47	no	no	NOUN
cjal-3183	1004	48	.	.	PROPN
cjal-3183	1004	49	10	10	NUM
cjal-3183	1004	50	,	,	PUNCT
cjal-3183	1004	51	at	at	ADP
cjal-3183	1004	52	9	9	NUM
cjal-3183	1004	53	;	;	PUNCT
cjal-3183	1004	54	guojia	guojia	NOUN
cjal-3183	1004	55	shuiwu	shuiwu	PROPN
cjal-3183	1004	56	zongju	zongju	PROPN
cjal-3183	1004	57	zai	zai	PROPN
cjal-3183	1004	58	shen	shen	PROPN
cjal-3183	1004	59	zhaokai	zhaokai	PROPN
cjal-3183	1004	60	xianchang	xianchang	PROPN
cjal-3183	1004	61	hui	hui	PROPN
cjal-3183	1005	1	[	[	X
cjal-3183	1005	2	the	the	DET
cjal-3183	1005	3	state	state	NOUN
cjal-3183	1005	4	generaladministration	generaladministration	NOUN
cjal-3183	1005	5	of	of	ADP
cjal-3183	1005	6	taxation	taxation	NOUN
cjal-3183	1005	7	has	have	AUX
cjal-3183	1005	8	convened	convene	VERB
cjal-3183	1005	9	an	an	DET
cjal-3183	1005	10	on	on	ADP
cjal-3183	1005	11	-	-	PUNCT
cjal-3183	1005	12	spot	spot	NOUN
cjal-3183	1005	13	meeting	meeting	NOUN
cjal-3183	1005	14	in	in	ADP
cjal-3183	1005	15	shenzhen	shenzhen	PROPN
cjal-3183	1005	16	]	]	PUNCT
cjal-3183	1005	17	,	,	PUNCT
cjal-3183	1005	18	shenzhen	shenzhen	PROPN
cjal-3183	1005	19	fazhi	fazhi	PROPN
cjal-3183	1005	20	bao	bao	PROPN
cjal-3183	1006	1	[	[	X
cjal-3183	1006	2	shenzhen	shenzhen	PROPN
cjal-3183	1006	3	legal	legal	ADJ
cjal-3183	1006	4	daily	daily	PROPN
cjal-3183	1006	5	]	]	X
cjal-3183	1006	6	,	,	PUNCT
cjal-3183	1006	7	sept	sept	PROPN
cjal-3183	1006	8	.	.	PROPN
cjal-3183	1007	1	i	i	PRON
cjal-3183	1007	2	i	i	PROPN
cjal-3183	1007	3	,	,	PUNCT
cjal-3183	1007	4	1997	1997	NUM
cjal-3183	1007	5	,	,	PUNCT
cjal-3183	1007	6	at	at	ADP
cjal-3183	1007	7	1	1	NUM
cjal-3183	1007	8	.	.	NOUN
cjal-3183	1007	9	191	191	NUM
cjal-3183	1007	10	.	.	PUNCT
cjal-3183	1008	1	a	a	DET
cjal-3183	1008	2	major	major	ADJ
cjal-3183	1008	3	purpose	purpose	NOUN
cjal-3183	1008	4	of	of	ADP
cjal-3183	1008	5	administrative	administrative	ADJ
cjal-3183	1008	6	penalty	penalty	NOUN
cjal-3183	1008	7	is	be	AUX
cjal-3183	1008	8	to	to	PART
cjal-3183	1008	9	punish	punish	VERB
cjal-3183	1008	10	those	those	PRON
cjal-3183	1008	11	who	who	PRON
cjal-3183	1008	12	violate	violate	VERB
cjal-3183	1008	13	administrative	administrative	ADJ
cjal-3183	1008	14	rules	rule	NOUN
cjal-3183	1008	15	or	or	CCONJ
cjal-3183	1008	16	disobey	disobey	VERB
cjal-3183	1008	17	administrative	administrative	ADJ
cjal-3183	1008	18	control	control	PROPN
cjal-3183	1008	19	.	.	PUNCT
cjal-3183	1009	1	see	see	VERB
cjal-3183	1009	2	administrative	administrative	ADJ
cjal-3183	1009	3	penalty	penalty	NOUN
cjal-3183	1009	4	law	law	NOUN
cjal-3183	1009	5	,	,	PUNCT
cjal-3183	1009	6	supra	supra	PROPN
cjal-3183	1009	7	note	note	NOUN
cjal-3183	1009	8	7	7	NUM
cjal-3183	1009	9	,	,	PUNCT
cjal-3183	1009	10	art	art	NOUN
cjal-3183	1009	11	.	.	PUNCT
cjal-3183	1010	1	3	3	NUM
cjal-3183	1010	2	(	(	PUNCT
cjal-3183	1010	3	citizens	citizen	NOUN
cjal-3183	1010	4	,	,	PUNCT
cjal-3183	1010	5	legal	legal	ADJ
cjal-3183	1010	6	persons	person	NOUN
cjal-3183	1010	7	or	or	CCONJ
cjal-3183	1010	8	other	other	ADJ
cjal-3183	1010	9	entities	entity	NOUN
cjal-3183	1010	10	shall	shall	AUX
cjal-3183	1010	11	be	be	AUX
cjal-3183	1010	12	administratively	administratively	ADV
cjal-3183	1010	13	punished	punish	VERB
cjal-3183	1010	14	if	if	SCONJ
cjal-3183	1010	15	they	they	PRON
cjal-3183	1010	16	violate	violate	VERB
cjal-3183	1010	17	the	the	DET
cjal-3183	1010	18	order	order	NOUN
cjal-3183	1010	19	of	of	ADP
cjal-3183	1010	20	administrative	administrative	ADJ
cjal-3183	1010	21	control	control	NOUN
cjal-3183	1010	22	)	)	PUNCT
cjal-3183	1010	23	.	.	PUNCT
cjal-3183	1011	1	[	[	X
cjal-3183	1011	2	12:2	12:2	NUM
cjal-3183	1011	3	the	the	DET
cjal-3183	1011	4	administrative	administrative	ADJ
cjal-3183	1011	5	use	use	NOUN
cjal-3183	1011	6	of	of	ADP
cjal-3183	1011	7	law	law	NOUN
cjal-3183	1011	8	in	in	ADP
cjal-3183	1011	9	china	china	PROPN
cjal-3183	1011	10	apply	apply	VERB
cjal-3183	1011	11	law	law	NOUN
cjal-3183	1011	12	to	to	ADP
cjal-3183	1011	13	concrete	concrete	ADJ
cjal-3183	1011	14	cases	case	NOUN
cjal-3183	1011	15	.	.	PUNCT
cjal-3183	1011	16	"	"	PUNCT
cjal-3183	1012	1	ordinary	ordinary	ADJ
cjal-3183	1012	2	people	people	NOUN
cjal-3183	1012	3	are	be	AUX
cjal-3183	1012	4	not	not	PART
cjal-3183	1012	5	supposed	suppose	VERB
cjal-3183	1012	6	to	to	PART
cjal-3183	1012	7	contend	contend	VERB
cjal-3183	1012	8	points	point	NOUN
cjal-3183	1012	9	of	of	ADP
cjal-3183	1012	10	law	law	NOUN
cjal-3183	1012	11	with	with	ADP
cjal-3183	1012	12	the	the	DET
cjal-3183	1012	13	officials	official	NOUN
cjal-3183	1012	14	.	.	PUNCT
cjal-3183	1013	1	not	not	PART
cjal-3183	1013	2	only	only	ADV
cjal-3183	1013	3	would	would	AUX
cjal-3183	1013	4	such	such	DET
cjal-3183	1013	5	a	a	DET
cjal-3183	1013	6	contention	contention	NOUN
cjal-3183	1013	7	violate	violate	VERB
cjal-3183	1013	8	the	the	DET
cjal-3183	1013	9	etiquette	etiquette	NOUN
cjal-3183	1013	10	of	of	ADP
cjal-3183	1013	11	hierarchical	hierarchical	ADJ
cjal-3183	1013	12	respect	respect	NOUN
cjal-3183	1013	13	,	,	PUNCT
cjal-3183	1013	14	but	but	CCONJ
cjal-3183	1013	15	also	also	ADV
cjal-3183	1013	16	it	it	PRON
cjal-3183	1013	17	could	could	AUX
cjal-3183	1013	18	effectively	effectively	ADV
cjal-3183	1013	19	separate	separate	VERB
cjal-3183	1013	20	law	law	NOUN
cjal-3183	1013	21	from	from	ADP
cjal-3183	1013	22	the	the	DET
cjal-3183	1013	23	political	political	ADJ
cjal-3183	1013	24	/	/	SYM
cjal-3183	1013	25	administrative	administrative	ADJ
cjal-3183	1013	26	power	power	NOUN
cjal-3183	1013	27	,	,	PUNCT
cjal-3183	1013	28	therefore	therefore	ADV
cjal-3183	1013	29	undermining	undermine	VERB
cjal-3183	1013	30	the	the	DET
cjal-3183	1013	31	very	very	ADJ
cjal-3183	1013	32	foundation	foundation	NOUN
cjal-3183	1013	33	of	of	ADP
cjal-3183	1013	34	law.t93	law.t93	PROPN
cjal-3183	1013	35	for	for	ADP
cjal-3183	1013	36	organizational	organizational	ADJ
cjal-3183	1013	37	purposes	purpose	NOUN
cjal-3183	1013	38	,	,	PUNCT
cjal-3183	1013	39	enterprises	enterprise	NOUN
cjal-3183	1013	40	are	be	AUX
cjal-3183	1013	41	administratively	administratively	ADV
cjal-3183	1013	42	subordinate	subordinate	ADJ
cjal-3183	1013	43	to	to	ADP
cjal-3183	1013	44	relevant	relevant	ADJ
cjal-3183	1013	45	government	government	NOUN
cjal-3183	1013	46	bureaucracies	bureaucracy	NOUN
cjal-3183	1013	47	.	.	PUNCT
cjal-3183	1014	1	the	the	DET
cjal-3183	1014	2	tax	tax	NOUN
cjal-3183	1014	3	officials	official	NOUN
cjal-3183	1014	4	have	have	VERB
cjal-3183	1014	5	administrative	administrative	ADJ
cjal-3183	1014	6	authority	authority	NOUN
cjal-3183	1014	7	and	and	CCONJ
cjal-3183	1014	8	command	command	NOUN
cjal-3183	1014	9	over	over	ADP
cjal-3183	1014	10	citizens	citizen	NOUN
cjal-3183	1014	11	and	and	CCONJ
cjal-3183	1014	12	businesses	business	NOUN
cjal-3183	1014	13	with	with	ADP
cjal-3183	1014	14	regard	regard	NOUN
cjal-3183	1014	15	to	to	ADP
cjal-3183	1014	16	taxation	taxation	NOUN
cjal-3183	1014	17	matters	matter	NOUN
cjal-3183	1014	18	.	.	PUNCT
cjal-3183	1015	1	in	in	ADP
cjal-3183	1015	2	baori	baori	PROPN
cjal-3183	1015	3	,	,	PUNCT
cjal-3183	1015	4	the	the	DET
cjal-3183	1015	5	japanese	japanese	ADJ
cjal-3183	1015	6	management	management	NOUN
cjal-3183	1015	7	's	's	PART
cjal-3183	1015	8	claim	claim	NOUN
cjal-3183	1015	9	that	that	SCONJ
cjal-3183	1015	10	the	the	DET
cjal-3183	1015	11	1996	1996	NUM
cjal-3183	1015	12	reply	reply	NOUN
cjal-3183	1015	13	exceeded	exceed	VERB
cjal-3183	1015	14	the	the	DET
cjal-3183	1015	15	sgat	sgat	NOUN
cjal-3183	1015	16	's	's	PART
cjal-3183	1015	17	power	power	NOUN
cjal-3183	1015	18	enraged	enrage	VERB
cjal-3183	1015	19	chinese	chinese	ADJ
cjal-3183	1015	20	commentators	commentator	NOUN
cjal-3183	1015	21	94	94	NUM
cjal-3183	1015	22	'	'	PUNCT
cjal-3183	1015	23	who	who	PRON
cjal-3183	1015	24	were	be	AUX
cjal-3183	1015	25	also	also	ADV
cjal-3183	1015	26	shocked	shock	VERB
cjal-3183	1015	27	by	by	ADP
cjal-3183	1015	28	the	the	DET
cjal-3183	1015	29	contention	contention	NOUN
cjal-3183	1015	30	that	that	SCONJ
cjal-3183	1015	31	the	the	DET
cjal-3183	1015	32	ministry	ministry	PROPN
cjal-3183	1015	33	of	of	ADP
cjal-3183	1015	34	finance	finance	PROPN
cjal-3183	1015	35	had	have	AUX
cjal-3183	1015	36	no	no	DET
cjal-3183	1015	37	power	power	NOUN
cjal-3183	1015	38	to	to	PART
cjal-3183	1015	39	extend	extend	VERB
cjal-3183	1015	40	the	the	DET
cjal-3183	1015	41	scope	scope	NOUN
cjal-3183	1015	42	of	of	ADP
cjal-3183	1015	43	the	the	DET
cjal-3183	1015	44	cicta	cicta	NOUN
cjal-3183	1015	45	to	to	ADP
cjal-3183	1015	46	golf	golf	NOUN
cjal-3183	1015	47	courses	course	NOUN
cjal-3183	1015	48	and	and	CCONJ
cjal-3183	1015	49	clubs	club	NOUN
cjal-3183	1015	50	.	.	PUNCT
cjal-3183	1016	1	9	9	NUM
cjal-3183	1016	2	'	'	PUNCT
cjal-3183	1016	3	the	the	DET
cjal-3183	1016	4	taxpayer	taxpayer	NOUN
cjal-3183	1016	5	's	's	PART
cjal-3183	1016	6	effort	effort	NOUN
cjal-3183	1016	7	at	at	ADP
cjal-3183	1016	8	arguing	argue	VERB
cjal-3183	1016	9	the	the	DET
cjal-3183	1016	10	law	law	NOUN
cjal-3183	1016	11	was	be	AUX
cjal-3183	1016	12	not	not	PART
cjal-3183	1016	13	accepted	accept	VERB
cjal-3183	1016	14	as	as	ADP
cjal-3183	1016	15	a	a	DET
cjal-3183	1016	16	legitimate	legitimate	ADJ
cjal-3183	1016	17	exercise	exercise	NOUN
cjal-3183	1016	18	of	of	ADP
cjal-3183	1016	19	any	any	DET
cjal-3183	1016	20	right	right	NOUN
cjal-3183	1016	21	"	"	PUNCT
cjal-3183	1016	22	6	6	NUM
cjal-3183	1016	23	since	since	SCONJ
cjal-3183	1016	24	only	only	ADV
cjal-3183	1016	25	the	the	DET
cjal-3183	1016	26	tax	tax	NOUN
cjal-3183	1016	27	authorities	authority	NOUN
cjal-3183	1016	28	or	or	CCONJ
cjal-3183	1016	29	their	their	PRON
cjal-3183	1016	30	approved	approve	VERB
cjal-3183	1016	31	consultants	consultant	NOUN
cjal-3183	1016	32	can	can	AUX
cjal-3183	1016	33	know	know	VERB
cjal-3183	1016	34	what	what	PRON
cjal-3183	1016	35	the	the	DET
cjal-3183	1016	36	tax	tax	NOUN
cjal-3183	1016	37	law	law	NOUN
cjal-3183	1016	38	is.19	is.19	NOUN
cjal-3183	1016	39	therefore	therefore	ADV
cjal-3183	1016	40	,	,	PUNCT
cjal-3183	1016	41	the	the	DET
cjal-3183	1016	42	taxpayer	taxpayer	NOUN
cjal-3183	1016	43	must	must	AUX
cjal-3183	1016	44	be	be	AUX
cjal-3183	1016	45	on	on	ADP
cjal-3183	1016	46	the	the	DET
cjal-3183	1016	47	wrong	wrong	ADJ
cjal-3183	1016	48	side	side	NOUN
cjal-3183	1016	49	of	of	ADP
cjal-3183	1016	50	law	law	NOUN
cjal-3183	1016	51	if	if	SCONJ
cjal-3183	1016	52	her	her	PRON
cjal-3183	1016	53	reading	reading	NOUN
cjal-3183	1016	54	of	of	ADP
cjal-3183	1016	55	legislation	legislation	NOUN
cjal-3183	1016	56	differs	differ	VERB
cjal-3183	1016	57	from	from	ADP
cjal-3183	1016	58	that	that	PRON
cjal-3183	1016	59	of	of	ADP
cjal-3183	1016	60	the	the	DET
cjal-3183	1016	61	officials	official	NOUN
cjal-3183	1016	62	.	.	PUNCT
cjal-3183	1017	1	'98	'98	NUM
cjal-3183	1017	2	on	on	ADP
cjal-3183	1017	3	the	the	DET
cjal-3183	1017	4	other	other	ADJ
cjal-3183	1017	5	hand	hand	NOUN
cjal-3183	1017	6	,	,	PUNCT
cjal-3183	1017	7	although	although	SCONJ
cjal-3183	1017	8	the	the	DET
cjal-3183	1017	9	taxpayer	taxpayer	NOUN
cjal-3183	1017	10	or	or	CCONJ
cjal-3183	1017	11	member	member	NOUN
cjal-3183	1017	12	of	of	ADP
cjal-3183	1017	13	the	the	DET
cjal-3183	1017	14	public	public	NOUN
cjal-3183	1017	15	may	may	AUX
cjal-3183	1017	16	not	not	PART
cjal-3183	1017	17	argue	argue	VERB
cjal-3183	1017	18	points	point	NOUN
cjal-3183	1017	19	of	of	ADP
cjal-3183	1017	20	law	law	NOUN
cjal-3183	1017	21	with	with	ADP
cjal-3183	1017	22	the	the	DET
cjal-3183	1017	23	authorities	authority	NOUN
cjal-3183	1017	24	,	,	PUNCT
cjal-3183	1017	25	she	she	PRON
cjal-3183	1017	26	may	may	AUX
cjal-3183	1017	27	have	have	VERB
cjal-3183	1017	28	a	a	DET
cjal-3183	1017	29	legitimate	legitimate	ADJ
cjal-3183	1017	30	interest'99	interest'99	NOUN
cjal-3183	1017	31	in	in	ADP
cjal-3183	1017	32	confirming	confirm	VERB
cjal-3183	1017	33	that	that	SCONJ
cjal-3183	1017	34	the	the	DET
cjal-3183	1017	35	official	official	ADJ
cjal-3183	1017	36	act	act	NOUN
cjal-3183	1017	37	in	in	ADP
cjal-3183	1017	38	question	question	NOUN
cjal-3183	1017	39	is	be	AUX
cjal-3183	1017	40	proper	proper	ADJ
cjal-3183	1017	41	and	and	CCONJ
cjal-3183	1017	42	acceptable	acceptable	ADJ
cjal-3183	1017	43	.	.	PUNCT
cjal-3183	1018	1	the	the	DET
cjal-3183	1018	2	local	local	ADJ
cjal-3183	1018	3	tax	tax	NOUN
cjal-3183	1018	4	authorities	authority	NOUN
cjal-3183	1018	5	should	should	AUX
cjal-3183	1018	6	therefore	therefore	ADV
cjal-3183	1018	7	try	try	VERB
cjal-3183	1018	8	to	to	PART
cjal-3183	1018	9	avoid	avoid	VERB
cjal-3183	1018	10	coercive	coercive	ADJ
cjal-3183	1018	11	action	action	NOUN
cjal-3183	1018	12	bypersuading	bypersuade	VERB
cjal-3183	1018	13	the	the	DET
cjal-3183	1018	14	taxpayer	taxpayer	NOUN
cjal-3183	1018	15	to	to	PART
cjal-3183	1018	16	accept	accept	VERB
cjal-3183	1018	17	and	and	CCONJ
cjal-3183	1018	18	comply	comply	VERB
cjal-3183	1018	19	with	with	ADP
cjal-3183	1018	20	their	their	PRON
cjal-3183	1018	21	decision	decision	NOUN
cjal-3183	1018	22	.	.	PUNCT
cjal-3183	1019	1	in	in	ADP
cjal-3183	1019	2	baori	baori	NOUN
cjal-3183	1019	3	,	,	PUNCT
cjal-3183	1019	4	although	although	SCONJ
cjal-3183	1019	5	the	the	DET
cjal-3183	1019	6	local	local	ADJ
cjal-3183	1019	7	tax	tax	NOUN
cjal-3183	1019	8	officials	official	NOUN
cjal-3183	1019	9	were	be	AUX
cjal-3183	1019	10	statutorily	statutorily	ADV
cjal-3183	1019	11	empowered	empower	VERB
cjal-3183	1019	12	to	to	ADP
cjal-3183	1019	13	192	192	NUM
cjal-3183	1019	14	.	.	PUNCT
cjal-3183	1020	1	wen	wen	PROPN
cjal-3183	1020	2	&	&	CCONJ
cjal-3183	1020	3	wang	wang	PROPN
cjal-3183	1020	4	,	,	PUNCT
cjal-3183	1020	5	supra	supra	PROPN
cjal-3183	1020	6	note	note	PROPN
cjal-3183	1020	7	18	18	NUM
cjal-3183	1020	8	,	,	PUNCT
cjal-3183	1020	9	at	at	ADP
cjal-3183	1020	10	146	146	NUM
cjal-3183	1020	11	.	.	PUNCT
cjal-3183	1020	12	193	193	NUM
cjal-3183	1020	13	.	.	PUNCT
cjal-3183	1021	1	the	the	DET
cjal-3183	1021	2	chinese	chinese	ADJ
cjal-3183	1021	3	bureaucratic	bureaucratic	ADJ
cjal-3183	1021	4	tradition	tradition	NOUN
cjal-3183	1021	5	does	do	AUX
cjal-3183	1021	6	not	not	PART
cjal-3183	1021	7	accept	accept	VERB
cjal-3183	1021	8	the	the	DET
cjal-3183	1021	9	idea	idea	NOUN
cjal-3183	1021	10	that	that	SCONJ
cjal-3183	1021	11	a	a	DET
cjal-3183	1021	12	legal	legal	ADJ
cjal-3183	1021	13	text	text	NOUN
cjal-3183	1021	14	can	can	AUX
cjal-3183	1021	15	be	be	AUX
cjal-3183	1021	16	read	read	VERB
cjal-3183	1021	17	or	or	CCONJ
cjal-3183	1021	18	interpreted	interpret	VERB
cjal-3183	1021	19	under	under	ADP
cjal-3183	1021	20	some	some	DET
cjal-3183	1021	21	neutral	neutral	ADJ
cjal-3183	1021	22	and	and	CCONJ
cjal-3183	1021	23	objective	objective	ADJ
cjal-3183	1021	24	tests	test	NOUN
cjal-3183	1021	25	,	,	PUNCT
cjal-3183	1021	26	as	as	SCONJ
cjal-3183	1021	27	law	law	NOUN
cjal-3183	1021	28	interpretation	interpretation	NOUN
cjal-3183	1021	29	in	in	ADP
cjal-3183	1021	30	china	china	PROPN
cjal-3183	1021	31	is	be	AUX
cjal-3183	1021	32	an	an	DET
cjal-3183	1021	33	authoritybased	authoritybased	ADJ
cjal-3183	1021	34	business	business	NOUN
cjal-3183	1021	35	,	,	PUNCT
cjal-3183	1021	36	instead	instead	ADV
cjal-3183	1021	37	of	of	ADP
cjal-3183	1021	38	a	a	DET
cjal-3183	1021	39	methodological	methodological	ADJ
cjal-3183	1021	40	matter	matter	NOUN
cjal-3183	1021	41	.	.	PUNCT
cjal-3183	1022	1	cf	cf	NOUN
cjal-3183	1022	2	.	.	PUNCT
cjal-3183	1023	1	supra	supra	PROPN
cjal-3183	1023	2	note	note	PROPN
cjal-3183	1023	3	17	17	NUM
cjal-3183	1023	4	.	.	PUNCT
cjal-3183	1024	1	if	if	SCONJ
cjal-3183	1024	2	a	a	DET
cjal-3183	1024	3	competent	competent	ADJ
cjal-3183	1024	4	authonty	authonty	NOUN
cjal-3183	1024	5	makes	make	VERB
cjal-3183	1024	6	a	a	DET
cjal-3183	1024	7	pronouncement	pronouncement	NOUN
cjal-3183	1024	8	,	,	PUNCT
cjal-3183	1024	9	that	that	PRON
cjal-3183	1024	10	will	will	AUX
cjal-3183	1024	11	be	be	AUX
cjal-3183	1024	12	an	an	DET
cjal-3183	1024	13	authoritative	authoritative	ADJ
cjal-3183	1024	14	interpretation	interpretation	NOUN
cjal-3183	1024	15	of	of	ADP
cjal-3183	1024	16	law	law	NOUN
cjal-3183	1024	17	,	,	PUNCT
cjal-3183	1024	18	no	no	ADV
cjal-3183	1024	19	matter	matter	ADV
cjal-3183	1024	20	which	which	PRON
cjal-3183	1024	21	method	method	NOUN
cjal-3183	1024	22	or	or	CCONJ
cjal-3183	1024	23	rule	rule	VERB
cjal-3183	1024	24	the	the	DET
cjal-3183	1024	25	interpreter	interpreter	NOUN
cjal-3183	1024	26	has	have	AUX
cjal-3183	1024	27	used	use	VERB
cjal-3183	1024	28	.	.	PUNCT
cjal-3183	1025	1	194	194	NUM
cjal-3183	1025	2	.	.	PUNCT
cjal-3183	1026	1	he	he	PRON
cjal-3183	1026	2	,	,	PUNCT
cjal-3183	1026	3	supra	supra	PROPN
cjal-3183	1026	4	note	note	PROPN
cjal-3183	1026	5	14	14	NUM
cjal-3183	1026	6	,	,	PUNCT
cjal-3183	1026	7	at	at	ADP
cjal-3183	1026	8	26	26	NUM
cjal-3183	1026	9	.	.	PUNCT
cjal-3183	1026	10	195	195	NUM
cjal-3183	1026	11	.	.	PUNCT
cjal-3183	1027	1	analysis	analysis	NOUN
cjal-3183	1027	2	about	about	ADP
cjal-3183	1027	3	baori	baori	PROPN
cjal-3183	1027	4	,	,	PUNCT
cjal-3183	1027	5	supra	supra	PROPN
cjal-3183	1027	6	note	note	PROPN
cjal-3183	1027	7	14	14	NUM
cjal-3183	1027	8	,	,	PUNCT
cjal-3183	1027	9	at	at	ADP
cjal-3183	1027	10	6	6	NUM
cjal-3183	1027	11	.	.	NOUN
cjal-3183	1027	12	196	196	NUM
cjal-3183	1027	13	.	.	PUNCT
cjal-3183	1028	1	i	i	PRON
cjal-3183	1028	2	d.	d.	PROPN
cjal-3183	1028	3	,	,	PUNCT
cjal-3183	1028	4	at	at	ADP
cjal-3183	1028	5	5	5	NUM
cjal-3183	1028	6	-	-	SYM
cjal-3183	1028	7	8	8	NUM
cjal-3183	1028	8	(	(	PUNCT
cjal-3183	1028	9	characterizing	characterize	VERB
cjal-3183	1028	10	baori	baori	NOUN
cjal-3183	1028	11	's	's	PART
cjal-3183	1028	12	legal	legal	ADJ
cjal-3183	1028	13	arguments	argument	NOUN
cjal-3183	1028	14	as	as	ADP
cjal-3183	1028	15	"	"	PUNCT
cjal-3183	1028	16	casuistry	casuistry	NOUN
cjal-3183	1028	17	"	"	PUNCT
cjal-3183	1028	18	and	and	CCONJ
cjal-3183	1028	19	"	"	PUNCT
cjal-3183	1028	20	attempts	attempt	NOUN
cjal-3183	1028	21	to	to	PART
cjal-3183	1028	22	confuse	confuse	VERB
cjal-3183	1028	23	"	"	PUNCT
cjal-3183	1028	24	)	)	PUNCT
cjal-3183	1028	25	.	.	PUNCT
cjal-3183	1029	1	197	197	NUM
cjal-3183	1029	2	.	.	PUNCT
cjal-3183	1030	1	i	i	PRON
cjal-3183	1030	2	d.	d.	PROPN
cjal-3183	1030	3	,	,	PUNCT
cjal-3183	1030	4	at	at	ADP
cjal-3183	1030	5	8	8	NUM
cjal-3183	1030	6	-	-	SYM
cjal-3183	1030	7	9	9	NUM
cjal-3183	1030	8	.	.	NOUN
cjal-3183	1030	9	198	198	NUM
cjal-3183	1030	10	.	.	PUNCT
cjal-3183	1031	1	the	the	DET
cjal-3183	1031	2	chinese	chinese	ADJ
cjal-3183	1031	3	view	view	NOUN
cjal-3183	1031	4	was	be	AUX
cjal-3183	1031	5	that	that	SCONJ
cjal-3183	1031	6	if	if	SCONJ
cjal-3183	1031	7	the	the	DET
cjal-3183	1031	8	taxpayer	taxpayer	NOUN
cjal-3183	1031	9	was	be	AUX
cjal-3183	1031	10	puzzled	puzzle	VERB
cjal-3183	1031	11	by	by	ADP
cjal-3183	1031	12	complicated	complicated	ADJ
cjal-3183	1031	13	tax	tax	NOUN
cjal-3183	1031	14	law	law	NOUN
cjal-3183	1031	15	issues	issue	NOUN
cjal-3183	1031	16	,	,	PUNCT
cjal-3183	1031	17	it	it	PRON
cjal-3183	1031	18	must	must	AUX
cjal-3183	1031	19	try	try	VERB
cjal-3183	1031	20	to	to	PART
cjal-3183	1031	21	resolve	resolve	VERB
cjal-3183	1031	22	them	they	PRON
cjal-3183	1031	23	through	through	ADP
cjal-3183	1031	24	sincere	sincere	ADJ
cjal-3183	1031	25	cooperation	cooperation	NOUN
cjal-3183	1031	26	with	with	ADP
cjal-3183	1031	27	the	the	DET
cjal-3183	1031	28	officials	official	NOUN
cjal-3183	1031	29	;	;	PUNCT
cjal-3183	1031	30	it	it	PRON
cjal-3183	1031	31	should	should	AUX
cjal-3183	1031	32	not	not	PART
cjal-3183	1031	33	insist	insist	VERB
cjal-3183	1031	34	on	on	ADP
cjal-3183	1031	35	its	its	PRON
cjal-3183	1031	36	own	own	ADJ
cjal-3183	1031	37	views	view	NOUN
cjal-3183	1031	38	and	and	CCONJ
cjal-3183	1031	39	arguments	argument	NOUN
cjal-3183	1031	40	.	.	PUNCT
cjal-3183	1032	1	i	i	PRON
cjal-3183	1032	2	d.	d.	PROPN
cjal-3183	1032	3	,	,	PUNCT
cjal-3183	1032	4	at	at	ADP
cjal-3183	1032	5	9	9	NUM
cjal-3183	1032	6	.	.	NOUN
cjal-3183	1032	7	199	199	NUM
cjal-3183	1032	8	.	.	PUNCT
cjal-3183	1033	1	for	for	ADP
cjal-3183	1033	2	a	a	DET
cjal-3183	1033	3	discussion	discussion	NOUN
cjal-3183	1033	4	of	of	ADP
cjal-3183	1033	5	the	the	DET
cjal-3183	1033	6	confucian	confucian	ADJ
cjal-3183	1033	7	recognition	recognition	NOUN
cjal-3183	1033	8	of	of	ADP
cjal-3183	1033	9	legitimate	legitimate	ADJ
cjal-3183	1033	10	interests	interest	NOUN
cjal-3183	1033	11	,	,	PUNCT
cjal-3183	1033	12	see	see	VERB
cjal-3183	1033	13	edward	edward	PROPN
cjal-3183	1033	14	shils	shil	NOUN
cjal-3183	1033	15	,	,	PUNCT
cjal-3183	1033	16	reflections	reflection	NOUN
cjal-3183	1033	17	on	on	ADP
cjal-3183	1033	18	civil	civil	ADJ
cjal-3183	1033	19	society	society	NOUN
cjal-3183	1033	20	and	and	CCONJ
cjal-3183	1033	21	civility	civility	NOUN
cjal-3183	1033	22	in	in	ADP
cjal-3183	1033	23	the	the	DET
cjal-3183	1033	24	chinese	chinese	ADJ
cjal-3183	1033	25	intellectual	intellectual	ADJ
cjal-3183	1033	26	tradition	tradition	NOUN
cjal-3183	1033	27	,	,	PUNCT
cjal-3183	1033	28	in	in	ADP
cjal-3183	1033	29	confucian	confucian	ADJ
cjal-3183	1033	30	tradmoni	tradmoni	NOUN
cjal-3183	1033	31	s	s	X
cjal-3183	1033	32	in	in	ADP
cjal-3183	1033	33	east	east	ADJ
cjal-3183	1033	34	asian	asian	ADJ
cjal-3183	1033	35	modernity	modernity	NOUN
cjal-3183	1033	36	38,55	38,55	NUM
cjal-3183	1033	37	-	-	SYM
cjal-3183	1033	38	56	56	NUM
cjal-3183	1033	39	(	(	PUNCT
cjal-3183	1033	40	tu	tu	PROPN
cjal-3183	1033	41	wei	wei	PROPN
cjal-3183	1033	42	-	-	PROPN
cjal-3183	1033	43	ming	ming	PROPN
cjal-3183	1033	44	ed	ed	NOUN
cjal-3183	1033	45	.	.	PROPN
cjal-3183	1033	46	,	,	PUNCT
cjal-3183	1033	47	1996	1996	NUM
cjal-3183	1033	48	)	)	PUNCT
cjal-3183	1033	49	.	.	PUNCT
cjal-3183	1034	1	for	for	ADP
cjal-3183	1034	2	a	a	DET
cjal-3183	1034	3	discussion	discussion	NOUN
cjal-3183	1034	4	ofthe	ofthe	ADP
cjal-3183	1034	5	chinese	chinese	ADJ
cjal-3183	1034	6	concept	concept	NOUN
cjal-3183	1034	7	of	of	ADP
cjal-3183	1034	8	right	right	NOUN
cjal-3183	1034	9	and	and	CCONJ
cjal-3183	1034	10	interest	interest	NOUN
cjal-3183	1034	11	,	,	PUNCT
cjal-3183	1034	12	see	see	VERB
cjal-3183	1034	13	randall	randall	PROPN
cjal-3183	1034	14	p.	p.	PROPN
cjal-3183	1034	15	peerenboom	peerenboom	PROPN
cjal-3183	1034	16	,	,	PUNCT
cjal-3183	1034	17	rights	right	NOUN
cjal-3183	1034	18	,	,	PUNCT
cjal-3183	1034	19	interests	interest	NOUN
cjal-3183	1034	20	,	,	PUNCT
cjal-3183	1034	21	and	and	CCONJ
cjal-3183	1034	22	the	the	DET
cjal-3183	1034	23	interest	interest	NOUN
cjal-3183	1034	24	in	in	ADP
cjal-3183	1034	25	rights	right	NOUN
cjal-3183	1034	26	in	in	ADP
cjal-3183	1034	27	china	china	PROPN
cjal-3183	1034	28	,	,	PUNCT
cjal-3183	1034	29	31	31	NUM
cjal-3183	1034	30	stan	stan	PROPN
cjal-3183	1034	31	.	.	PUNCT
cjal-3183	1035	1	j.	j.	PROPN
cjal-3183	1035	2	intvl	intvl	PROPN
cjal-3183	1035	3	l.	l.	PROPN
cjal-3183	1035	4	359	359	NUM
cjal-3183	1035	5	(	(	PUNCT
cjal-3183	1035	6	1995	1995	NUM
cjal-3183	1035	7	)	)	PUNCT
cjal-3183	1035	8	.	.	PUNCT
cjal-3183	1036	1	1998	1998	NUM
cjal-3183	1036	2	]	]	PUNCT
cjal-3183	1036	3	columbia	columbia	PROPN
cjal-3183	1036	4	journal	journal	PROPN
cjal-3183	1036	5	of	of	ADP
cjal-3183	1036	6	asian	asian	PROPN
cjal-3183	1036	7	law	law	PROPN
cjal-3183	1036	8	enforce	enforce	VERB
cjal-3183	1036	9	their	their	PRON
cjal-3183	1036	10	decision,2	decision,2	NOUN
cjal-3183	1036	11	°	°	NOUN
cjal-3183	1036	12	they	they	PRON
cjal-3183	1036	13	tried	try	VERB
cjal-3183	1036	14	for	for	ADP
cjal-3183	1036	15	months	month	NOUN
cjal-3183	1036	16	to	to	PART
cjal-3183	1036	17	induce	induce	VERB
cjal-3183	1036	18	the	the	DET
cjal-3183	1036	19	taxpayer	taxpayer	NOUN
cjal-3183	1036	20	to	to	PART
cjal-3183	1036	21	comply	comply	VERB
cjal-3183	1036	22	with	with	ADP
cjal-3183	1036	23	their	their	PRON
cjal-3183	1036	24	decision	decision	NOUN
cjal-3183	1036	25	voluntarily	voluntarily	ADV
cjal-3183	1036	26	.	.	PUNCT
cjal-3183	1037	1	in	in	ADP
cjal-3183	1037	2	the	the	DET
cjal-3183	1037	3	eyes	eye	NOUN
cjal-3183	1037	4	of	of	ADP
cjal-3183	1037	5	many	many	ADJ
cjal-3183	1037	6	chinese	chinese	PROPN
cjal-3183	1037	7	,	,	PUNCT
cjal-3183	1037	8	a	a	DET
cjal-3183	1037	9	dispute	dispute	NOUN
cjal-3183	1037	10	is	be	AUX
cjal-3183	1037	11	bad	bad	ADJ
cjal-3183	1037	12	publicity	publicity	NOUN
cjal-3183	1037	13	for	for	ADP
cjal-3183	1037	14	the	the	DET
cjal-3183	1037	15	disputants.2	disputants.2	PROPN
cjal-3183	1037	16	"	"	PUNCT
cjal-3183	1037	17	'	'	PUNCT
cjal-3183	1037	18	perception	perception	NOUN
cjal-3183	1037	19	is	be	AUX
cjal-3183	1037	20	more	more	ADV
cjal-3183	1037	21	important	important	ADJ
cjal-3183	1037	22	than	than	ADP
cjal-3183	1037	23	reality	reality	NOUN
cjal-3183	1037	24	.	.	PUNCT
cjal-3183	1038	1	if	if	SCONJ
cjal-3183	1038	2	there	there	PRON
cjal-3183	1038	3	is	be	VERB
cjal-3183	1038	4	in	in	ADP
cjal-3183	1038	5	fact	fact	NOUN
cjal-3183	1038	6	a	a	DET
cjal-3183	1038	7	dispute	dispute	NOUN
cjal-3183	1038	8	but	but	CCONJ
cjal-3183	1038	9	the	the	DET
cjal-3183	1038	10	parties	party	NOUN
cjal-3183	1038	11	have	have	AUX
cjal-3183	1038	12	quietly	quietly	ADV
cjal-3183	1038	13	worked	work	VERB
cjal-3183	1038	14	out	out	ADP
cjal-3183	1038	15	their	their	PRON
cjal-3183	1038	16	problems	problem	NOUN
cjal-3183	1038	17	,	,	PUNCT
cjal-3183	1038	18	their	their	PRON
cjal-3183	1038	19	image	image	NOUN
cjal-3183	1038	20	will	will	AUX
cjal-3183	1038	21	not	not	PART
cjal-3183	1038	22	suffer	suffer	VERB
cjal-3183	1038	23	.	.	PUNCT
cjal-3183	1039	1	the	the	DET
cjal-3183	1039	2	confucian	confucian	ADJ
cjal-3183	1039	3	ideology	ideology	NOUN
cjal-3183	1039	4	treasures	treasure	NOUN
cjal-3183	1039	5	harmony	harmony	PROPN
cjal-3183	1039	6	,	,	PUNCT
cjal-3183	1039	7	praises	praise	VERB
cjal-3183	1039	8	compromise	compromise	VERB
cjal-3183	1039	9	and	and	CCONJ
cjal-3183	1039	10	frowns	frown	VERB
cjal-3183	1039	11	upon	upon	SCONJ
cjal-3183	1039	12	coercive	coercive	ADJ
cjal-3183	1039	13	force	force	NOUN
cjal-3183	1039	14	.	.	PUNCT
cjal-3183	1040	1	in	in	ADP
cjal-3183	1040	2	tax	tax	NOUN
cjal-3183	1040	3	cases	case	NOUN
cjal-3183	1040	4	,	,	PUNCT
cjal-3183	1040	5	officials	official	NOUN
cjal-3183	1040	6	also	also	ADV
cjal-3183	1040	7	tend	tend	VERB
cjal-3183	1040	8	to	to	PART
cjal-3183	1040	9	avoid	avoid	VERB
cjal-3183	1040	10	coercion	coercion	NOUN
cjal-3183	1040	11	because	because	SCONJ
cjal-3183	1040	12	tax	tax	NOUN
cjal-3183	1040	13	is	be	AUX
cjal-3183	1040	14	said	say	VERB
cjal-3183	1040	15	to	to	PART
cjal-3183	1040	16	reflect	reflect	VERB
cjal-3183	1040	17	their	their	PRON
cjal-3183	1040	18	moral	moral	ADJ
cjal-3183	1040	19	disposition	disposition	NOUN
cjal-3183	1040	20	.	.	PUNCT
cjal-3183	1041	1	in	in	ADP
cjal-3183	1041	2	the	the	DET
cjal-3183	1041	3	confucian	confucian	ADJ
cjal-3183	1041	4	tradition	tradition	NOUN
cjal-3183	1041	5	,	,	PUNCT
cjal-3183	1041	6	a	a	DET
cjal-3183	1041	7	benevolent	benevolent	ADJ
cjal-3183	1041	8	government	government	NOUN
cjal-3183	1041	9	should	should	AUX
cjal-3183	1041	10	refrain	refrain	VERB
cjal-3183	1041	11	from	from	ADP
cjal-3183	1041	12	excessive	excessive	ADJ
cjal-3183	1041	13	taxation	taxation	NOUN
cjal-3183	1041	14	and	and	CCONJ
cjal-3183	1041	15	adhere	adhere	VERB
cjal-3183	1041	16	to	to	ADP
cjal-3183	1041	17	tax	tax	NOUN
cjal-3183	1041	18	leniency	leniency	NOUN
cjal-3183	1041	19	instead	instead	ADV
cjal-3183	1041	20	.	.	PUNCT
cjal-3183	1042	1	202	202	NUM
cjal-3183	1042	2	a	a	DET
cjal-3183	1042	3	tax	tax	NOUN
cjal-3183	1042	4	dispute	dispute	NOUN
cjal-3183	1042	5	signals	signal	VERB
cjal-3183	1042	6	the	the	DET
cjal-3183	1042	7	taxpayer	taxpayer	NOUN
cjal-3183	1042	8	's	's	PART
cjal-3183	1042	9	discontent	discontent	NOUN
cjal-3183	1042	10	and	and	CCONJ
cjal-3183	1042	11	might	might	AUX
cjal-3183	1042	12	therefore	therefore	ADV
cjal-3183	1042	13	raise	raise	VERB
cjal-3183	1042	14	questions	question	NOUN
cjal-3183	1042	15	about	about	ADP
cjal-3183	1042	16	the	the	DET
cjal-3183	1042	17	morality	morality	NOUN
cjal-3183	1042	18	of	of	ADP
cjal-3183	1042	19	the	the	DET
cjal-3183	1042	20	officialdom	officialdom	NOUN
cjal-3183	1042	21	.	.	PUNCT
cjal-3183	1043	1	in	in	ADP
cjal-3183	1043	2	handling	handle	VERB
cjal-3183	1043	3	tax	tax	NOUN
cjal-3183	1043	4	disputes	dispute	NOUN
cjal-3183	1043	5	,	,	PUNCT
cjal-3183	1043	6	officials	official	NOUN
cjal-3183	1043	7	are	be	AUX
cjal-3183	1043	8	instructed	instruct	VERB
cjal-3183	1043	9	to	to	PART
cjal-3183	1043	10	display	display	VERB
cjal-3183	1043	11	understanding	understanding	NOUN
cjal-3183	1043	12	and	and	CCONJ
cjal-3183	1043	13	compassion	compassion	NOUN
cjal-3183	1043	14	and	and	CCONJ
cjal-3183	1043	15	avoid	avoid	VERB
cjal-3183	1043	16	treatment	treatment	NOUN
cjal-3183	1043	17	which	which	PRON
cjal-3183	1043	18	might	might	AUX
cjal-3183	1043	19	appear	appear	VERB
cjal-3183	1043	20	harsh.0	harsh.0	VERB
cjal-3183	1043	21	3	3	NUM
cjal-3183	1043	22	traditionally	traditionally	ADV
cjal-3183	1043	23	,	,	PUNCT
cjal-3183	1043	24	they	they	PRON
cjal-3183	1043	25	exhibited	exhibit	VERB
cjal-3183	1043	26	great	great	ADJ
cjal-3183	1043	27	reluctance	reluctance	NOUN
cjal-3183	1043	28	to	to	PART
cjal-3183	1043	29	take	take	VERB
cjal-3183	1043	30	taxpayers	taxpayer	NOUN
cjal-3183	1043	31	'	'	PART
cjal-3183	1043	32	property	property	NOUN
cjal-3183	1043	33	to	to	PART
cjal-3183	1043	34	satisfy	satisfy	VERB
cjal-3183	1043	35	government	government	NOUN
cjal-3183	1043	36	tax	tax	NOUN
cjal-3183	1043	37	claims	claim	NOUN
cjal-3183	1043	38	.	.	PUNCT
cjal-3183	1044	1	2	2	NUM
cjal-3183	1044	2	°	°	NUM
cjal-3183	1044	3	4	4	NUM
cjal-3183	1044	4	tradition	tradition	NOUN
cjal-3183	1044	5	remains	remain	VERB
cjal-3183	1044	6	strong	strong	ADJ
cjal-3183	1044	7	to	to	ADP
cjal-3183	1044	8	date.20	date.20	NOUN
cjal-3183	1044	9	5	5	NUM
cjal-3183	1044	10	in	in	ADP
cjal-3183	1044	11	baori	baori	NOUN
cjal-3183	1044	12	,	,	PUNCT
cjal-3183	1044	13	the	the	DET
cjal-3183	1044	14	local	local	ADJ
cjal-3183	1044	15	taxation	taxation	NOUN
cjal-3183	1044	16	bureau	bureau	NOUN
cjal-3183	1044	17	did	do	AUX
cjal-3183	1044	18	not	not	PART
cjal-3183	1044	19	publicize	publicize	VERB
cjal-3183	1044	20	the	the	DET
cjal-3183	1044	21	case	case	NOUN
cjal-3183	1044	22	or	or	CCONJ
cjal-3183	1044	23	take	take	VERB
cjal-3183	1044	24	any	any	DET
cjal-3183	1044	25	enforcement	enforcement	NOUN
cjal-3183	1044	26	action	action	NOUN
cjal-3183	1044	27	until	until	ADP
cjal-3183	1044	28	200	200	NUM
cjal-3183	1044	29	.	.	PUNCT
cjal-3183	1045	1	if	if	SCONJ
cjal-3183	1045	2	the	the	DET
cjal-3183	1045	3	taxpayer	taxpayer	NOUN
cjal-3183	1045	4	refuses	refuse	VERB
cjal-3183	1045	5	to	to	PART
cjal-3183	1045	6	pay	pay	VERB
cjal-3183	1045	7	taxes	taxis	NOUN
cjal-3183	1045	8	,	,	PUNCT
cjal-3183	1045	9	the	the	DET
cjal-3183	1045	10	local	local	ADJ
cjal-3183	1045	11	authorities	authority	NOUN
cjal-3183	1045	12	can	can	AUX
cjal-3183	1045	13	take	take	VERB
cjal-3183	1045	14	enforcement	enforcement	NOUN
cjal-3183	1045	15	measures	measure	NOUN
cjal-3183	1045	16	by	by	ADP
cjal-3183	1045	17	seizing	seize	VERB
cjal-3183	1045	18	the	the	DET
cjal-3183	1045	19	taxpayer	taxpayer	NOUN
cjal-3183	1045	20	's	's	PART
cjal-3183	1045	21	bank	bank	NOUN
cjal-3183	1045	22	accounts	account	NOUN
cjal-3183	1045	23	or	or	CCONJ
cjal-3183	1045	24	impounding	impounding	NOUN
cjal-3183	1045	25	,	,	PUNCT
cjal-3183	1045	26	sealing	seal	VERB
cjal-3183	1045	27	up	up	ADP
cjal-3183	1045	28	and	and	CCONJ
cjal-3183	1045	29	auctioning	auction	VERB
cjal-3183	1045	30	the	the	DET
cjal-3183	1045	31	taxpayer	taxpayer	NOUN
cjal-3183	1045	32	's	's	PART
cjal-3183	1045	33	property	property	NOUN
cjal-3183	1045	34	.	.	PUNCT
cjal-3183	1046	1	1992	1992	NUM
cjal-3183	1046	2	tax	tax	NOUN
cjal-3183	1046	3	collection	collection	NOUN
cjal-3183	1046	4	law	law	NOUN
cjal-3183	1046	5	,	,	PUNCT
cjal-3183	1046	6	supra	supra	PROPN
cjal-3183	1046	7	note	note	NOUN
cjal-3183	1046	8	3	3	NUM
cjal-3183	1046	9	,	,	PUNCT
cjal-3183	1046	10	art	art	NOUN
cjal-3183	1046	11	.	.	PUNCT
cjal-3183	1047	1	27	27	NUM
cjal-3183	1047	2	.	.	X
cjal-3183	1048	1	201	201	NUM
cjal-3183	1048	2	.	.	PUNCT
cjal-3183	1049	1	in	in	ADP
cjal-3183	1049	2	traditional	traditional	ADJ
cjal-3183	1049	3	china	china	PROPN
cjal-3183	1049	4	,	,	PUNCT
cjal-3183	1049	5	"	"	PUNCT
cjal-3183	1049	6	[	[	X
cjal-3183	1049	7	d]isputes	d]ispute	NOUN
cjal-3183	1049	8	were	be	AUX
cjal-3183	1049	9	viewed	view	VERB
cjal-3183	1049	10	as	as	ADP
cjal-3183	1049	11	disruptions	disruption	NOUN
cjal-3183	1049	12	of	of	ADP
cjal-3183	1049	13	natural	natural	ADJ
cjal-3183	1049	14	harmony	harmony	NOUN
cjal-3183	1049	15	which	which	PRON
cjal-3183	1049	16	linked	link	VERB
cjal-3183	1049	17	individual	individual	ADJ
cjal-3183	1049	18	,	,	PUNCT
cjal-3183	1049	19	group	group	NOUN
cjal-3183	1049	20	,	,	PUNCT
cjal-3183	1049	21	society	society	NOUN
cjal-3183	1049	22	,	,	PUNCT
cjal-3183	1049	23	and	and	CCONJ
cjal-3183	1049	24	the	the	DET
cjal-3183	1049	25	entire	entire	ADJ
cjal-3183	1049	26	universe	universe	NOUN
cjal-3183	1049	27	"	"	PUNCT
cjal-3183	1049	28	.	.	PUNCT
cjal-3183	1050	1	stanley	stanley	PROPN
cjal-3183	1050	2	lubman	lubman	PROPN
cjal-3183	1050	3	,	,	PUNCT
cjal-3183	1050	4	mao	mao	NOUN
cjal-3183	1050	5	and	and	CCONJ
cjal-3183	1050	6	mediation	mediation	NOUN
cjal-3183	1050	7	:	:	PUNCT
cjal-3183	1050	8	politics	politic	NOUN
cjal-3183	1050	9	and	and	CCONJ
cjal-3183	1050	10	dispute	dispute	NOUN
cjal-3183	1050	11	resolution	resolution	NOUN
cjal-3183	1050	12	in	in	ADP
cjal-3183	1050	13	communist	communist	PROPN
cjal-3183	1050	14	china	china	PROPN
cjal-3183	1050	15	,	,	PUNCT
cjal-3183	1050	16	55	55	NUM
cjal-3183	1050	17	cal	cal	NOUN
cjal-3183	1050	18	.	.	PUNCT
cjal-3183	1051	1	l.	l.	PROPN
cjal-3183	1051	2	rev	rev	PROPN
cjal-3183	1051	3	.	.	PROPN
cjal-3183	1051	4	1284	1284	NUM
cjal-3183	1051	5	,	,	PUNCT
cjal-3183	1051	6	1291	1291	NUM
cjal-3183	1051	7	(	(	PUNCT
cjal-3183	1051	8	1967	1967	NUM
cjal-3183	1051	9	)	)	PUNCT
cjal-3183	1051	10	.	.	PUNCT
cjal-3183	1052	1	202	202	NUM
cjal-3183	1052	2	.	.	PUNCT
cjal-3183	1053	1	for	for	ADP
cjal-3183	1053	2	a	a	DET
cjal-3183	1053	3	discussion	discussion	NOUN
cjal-3183	1053	4	of	of	ADP
cjal-3183	1053	5	the	the	DET
cjal-3183	1053	6	relationship	relationship	NOUN
cjal-3183	1053	7	between	between	ADP
cjal-3183	1053	8	tax	tax	NOUN
cjal-3183	1053	9	and	and	CCONJ
cjal-3183	1053	10	the	the	DET
cjal-3183	1053	11	concept	concept	NOUN
cjal-3183	1053	12	of	of	ADP
cjal-3183	1053	13	benevolent	benevolent	ADJ
cjal-3183	1053	14	government	government	NOUN
cjal-3183	1053	15	,	,	PUNCT
cjal-3183	1053	16	see	see	VERB
cjal-3183	1053	17	jiang	jiang	PROPN
cjal-3183	1053	18	,	,	PUNCT
cjal-3183	1053	19	supra	supra	PROPN
cjal-3183	1053	20	note	note	PROPN
cjal-3183	1053	21	40	40	NUM
cjal-3183	1053	22	,	,	PUNCT
cjal-3183	1053	23	at	at	ADP
cjal-3183	1053	24	612	612	NUM
cjal-3183	1053	25	-	-	SYM
cjal-3183	1053	26	18	18	NUM
cjal-3183	1053	27	.	.	NOUN
cjal-3183	1053	28	203	203	NUM
cjal-3183	1053	29	.	.	PUNCT
cjal-3183	1054	1	as	as	SCONJ
cjal-3183	1054	2	showed	show	VERB
cjal-3183	1054	3	in	in	ADP
cjal-3183	1054	4	a	a	DET
cjal-3183	1054	5	qing	qe	VERB
cjal-3183	1054	6	tax	tax	NOUN
cjal-3183	1054	7	revolt	revolt	NOUN
cjal-3183	1054	8	case	case	NOUN
cjal-3183	1054	9	,	,	PUNCT
cjal-3183	1054	10	a	a	DET
cjal-3183	1054	11	high	high	ADJ
cjal-3183	1054	12	imperial	imperial	ADJ
cjal-3183	1054	13	official	official	NOUN
cjal-3183	1054	14	blamed	blame	VERB
cjal-3183	1054	15	local	local	ADJ
cjal-3183	1054	16	government	government	NOUN
cjal-3183	1054	17	officials	official	NOUN
cjal-3183	1054	18	'	'	PART
cjal-3183	1054	19	"	"	PUNCT
cjal-3183	1054	20	illicit	illicit	ADJ
cjal-3183	1054	21	taxation	taxation	NOUN
cjal-3183	1054	22	"	"	PUNCT
cjal-3183	1054	23	for	for	ADP
cjal-3183	1054	24	the	the	DET
cjal-3183	1054	25	revolt	revolt	NOUN
cjal-3183	1054	26	,	,	PUNCT
cjal-3183	1054	27	and	and	CCONJ
cjal-3183	1054	28	the	the	DET
cjal-3183	1054	29	final	final	ADJ
cjal-3183	1054	30	imperial	imperial	ADJ
cjal-3183	1054	31	edict	edict	ADJ
cjal-3183	1054	32	on	on	ADP
cjal-3183	1054	33	the	the	DET
cjal-3183	1054	34	case	case	NOUN
cjal-3183	1054	35	adopted	adopt	VERB
cjal-3183	1054	36	this	this	DET
cjal-3183	1054	37	position	position	NOUN
cjal-3183	1054	38	and	and	CCONJ
cjal-3183	1054	39	exonerated	exonerate	VERB
cjal-3183	1054	40	the	the	DET
cjal-3183	1054	41	leader	leader	NOUN
cjal-3183	1054	42	of	of	ADP
cjal-3183	1054	43	the	the	DET
cjal-3183	1054	44	rebellion	rebellion	NOUN
cjal-3183	1054	45	.	.	PUNCT
cjal-3183	1055	1	two	two	NUM
cjal-3183	1055	2	local	local	ADJ
cjal-3183	1055	3	officials	official	NOUN
cjal-3183	1055	4	involved	involve	VERB
cjal-3183	1055	5	in	in	ADP
cjal-3183	1055	6	the	the	DET
cjal-3183	1055	7	suppression	suppression	NOUN
cjal-3183	1055	8	of	of	ADP
cjal-3183	1055	9	the	the	DET
cjal-3183	1055	10	revolt	revolt	NOUN
cjal-3183	1055	11	were	be	AUX
cjal-3183	1055	12	instead	instead	ADV
cjal-3183	1055	13	held	hold	VERB
cjal-3183	1055	14	responsible	responsible	ADJ
cjal-3183	1055	15	and	and	CCONJ
cjal-3183	1055	16	condemned	condemn	VERB
cjal-3183	1055	17	to	to	ADP
cjal-3183	1055	18	death	death	NOUN
cjal-3183	1055	19	.	.	PUNCT
cjal-3183	1056	1	guangyuan	guangyuan	PROPN
cjal-3183	1056	2	zhou	zhou	PROPN
cjal-3183	1056	3	,	,	PUNCT
cjal-3183	1056	4	illusion	illusion	NOUN
cjal-3183	1056	5	and	and	CCONJ
cjal-3183	1056	6	reality	reality	NOUN
cjal-3183	1056	7	in	in	ADP
cjal-3183	1056	8	the	the	DET
cjal-3183	1056	9	law	law	NOUN
cjal-3183	1056	10	oflate	oflate	NOUN
cjal-3183	1056	11	qing	qe	VERB
cjal-3183	1056	12	:	:	PUNCT
cjal-3183	1056	13	a	a	DET
cjal-3183	1056	14	sichuan	sichuan	PROPN
cjal-3183	1056	15	case	case	NOUN
cjal-3183	1056	16	study	study	NOUN
cjal-3183	1056	17	,	,	PUNCT
cjal-3183	1056	18	19	19	NUM
cjal-3183	1056	19	modern	modern	ADJ
cjal-3183	1056	20	china	china	PROPN
cjal-3183	1056	21	427,443	427,443	NUM
cjal-3183	1056	22	-	-	SYM
cjal-3183	1056	23	44	44	NUM
cjal-3183	1056	24	(	(	PUNCT
cjal-3183	1056	25	1993	1993	NUM
cjal-3183	1056	26	)	)	PUNCT
cjal-3183	1056	27	.	.	PUNCT
cjal-3183	1057	1	204	204	NUM
cjal-3183	1057	2	.	.	PUNCT
cjal-3183	1058	1	a	a	DET
cjal-3183	1058	2	study	study	NOUN
cjal-3183	1058	3	on	on	ADP
cjal-3183	1058	4	taxation	taxation	NOUN
cjal-3183	1058	5	in	in	ADP
cjal-3183	1058	6	ming	ming	PROPN
cjal-3183	1058	7	dynasty	dynasty	PROPN
cjal-3183	1058	8	found	find	VERB
cjal-3183	1058	9	,	,	PUNCT
cjal-3183	1058	10	for	for	ADP
cjal-3183	1058	11	instance	instance	NOUN
cjal-3183	1058	12	,	,	PUNCT
cjal-3183	1058	13	that	that	SCONJ
cjal-3183	1058	14	local	local	ADJ
cjal-3183	1058	15	officials	official	NOUN
cjal-3183	1058	16	avoided	avoid	VERB
cjal-3183	1058	17	enforcement	enforcement	NOUN
cjal-3183	1058	18	action	action	NOUN
cjal-3183	1058	19	against	against	ADP
cjal-3183	1058	20	delinquent	delinquent	ADJ
cjal-3183	1058	21	peasants	peasant	NOUN
cjal-3183	1058	22	because	because	SCONJ
cjal-3183	1058	23	such	such	ADJ
cjal-3183	1058	24	action	action	NOUN
cjal-3183	1058	25	was	be	AUX
cjal-3183	1058	26	contrary	contrary	ADJ
cjal-3183	1058	27	to	to	ADP
cjal-3183	1058	28	the	the	DET
cjal-3183	1058	29	"	"	PUNCT
cjal-3183	1058	30	traditional	traditional	ADJ
cjal-3183	1058	31	concept	concept	NOUN
cjal-3183	1058	32	ofgood	ofgood	NOUN
cjal-3183	1058	33	government	government	NOUN
cjal-3183	1058	34	"	"	PUNCT
cjal-3183	1058	35	.	.	PUNCT
cjal-3183	1059	1	ray	ray	PROPN
cjal-3183	1059	2	huang	huang	PROPN
cjal-3183	1059	3	,	,	PUNCT
cjal-3183	1059	4	taxationand	taxationand	ADP
cjal-3183	1059	5	governmental	governmental	ADJ
cjal-3183	1059	6	finance	finance	NOUN
cjal-3183	1059	7	in	in	ADP
cjal-3183	1059	8	sixteenthcentury	sixteenthcentury	NOUN
cjal-3183	1059	9	ming	ming	PROPN
cjal-3183	1059	10	china	china	PROPN
cjal-3183	1059	11	146	146	NUM
cjal-3183	1059	12	(	(	PUNCT
cjal-3183	1059	13	1967	1967	NUM
cjal-3183	1059	14	)	)	PUNCT
cjal-3183	1059	15	.	.	PUNCT
cjal-3183	1060	1	205	205	NUM
cjal-3183	1060	2	.	.	PUNCT
cjal-3183	1061	1	prior	prior	ADV
cjal-3183	1061	2	to	to	ADP
cjal-3183	1061	3	1949	1949	NUM
cjal-3183	1061	4	,	,	PUNCT
cjal-3183	1061	5	the	the	DET
cjal-3183	1061	6	communist	communist	PROPN
cjal-3183	1061	7	party	party	PROPN
cjal-3183	1061	8	castigated	castigate	VERB
cjal-3183	1061	9	the	the	DET
cjal-3183	1061	10	tax	tax	NOUN
cjal-3183	1061	11	system	system	NOUN
cjal-3183	1061	12	of	of	ADP
cjal-3183	1061	13	the	the	DET
cjal-3183	1061	14	nationalist	nationalist	ADJ
cjal-3183	1061	15	government	government	NOUN
cjal-3183	1061	16	as	as	ADP
cjal-3183	1061	17	excessive	excessive	ADJ
cjal-3183	1061	18	,	,	PUNCT
cjal-3183	1061	19	oppressive	oppressive	ADJ
cjal-3183	1061	20	and	and	CCONJ
cjal-3183	1061	21	unjust	unjust	ADJ
cjal-3183	1061	22	.	.	PUNCT
cjal-3183	1062	1	once	once	SCONJ
cjal-3183	1062	2	it	it	PRON
cjal-3183	1062	3	was	be	AUX
cjal-3183	1062	4	in	in	ADP
cjal-3183	1062	5	power	power	NOUN
cjal-3183	1062	6	,	,	PUNCT
cjal-3183	1062	7	party	party	NOUN
cjal-3183	1062	8	leadership	leadership	NOUN
cjal-3183	1062	9	urged	urge	VERB
cjal-3183	1062	10	its	its	PRON
cjal-3183	1062	11	own	own	ADJ
cjal-3183	1062	12	officials	official	NOUN
cjal-3183	1062	13	to	to	PART
cjal-3183	1062	14	conduct	conduct	VERB
cjal-3183	1062	15	themselves	themselves	PRON
cjal-3183	1062	16	in	in	ADP
cjal-3183	1062	17	a	a	DET
cjal-3183	1062	18	virtuous	virtuous	ADJ
cjal-3183	1062	19	way	way	NOUN
cjal-3183	1062	20	not	not	PART
cjal-3183	1062	21	to	to	PART
cjal-3183	1062	22	give	give	VERB
cjal-3183	1062	23	rise	rise	NOUN
cjal-3183	1062	24	to	to	ADP
cjal-3183	1062	25	excuses	excuse	NOUN
cjal-3183	1062	26	for	for	ADP
cjal-3183	1062	27	taxpayers	taxpayer	NOUN
cjal-3183	1062	28	'	'	PART
cjal-3183	1062	29	discontents	discontent	NOUN
cjal-3183	1062	30	.	.	PUNCT
cjal-3183	1063	1	the	the	DET
cjal-3183	1063	2	first	first	ADJ
cjal-3183	1063	3	national	national	PROPN
cjal-3183	1063	4	tax	tax	NOUN
cjal-3183	1063	5	regulations	regulation	NOUN
cjal-3183	1063	6	passed	pass	VERB
cjal-3183	1063	7	after	after	ADP
cjal-3183	1063	8	the	the	DET
cjal-3183	1063	9	founding	founding	NOUN
cjal-3183	1063	10	of	of	ADP
cjal-3183	1063	11	the	the	DET
cjal-3183	1063	12	people	people	NOUN
cjal-3183	1063	13	's	's	PART
cjal-3183	1063	14	republic	republic	NOUN
cjal-3183	1063	15	required	require	VERB
cjal-3183	1063	16	tax	tax	NOUN
cjal-3183	1063	17	officials	official	NOUN
cjal-3183	1063	18	to	to	PART
cjal-3183	1063	19	conduct	conduct	VERB
cjal-3183	1063	20	a	a	DET
cjal-3183	1063	21	simple	simple	ADJ
cjal-3183	1063	22	life	life	NOUN
cjal-3183	1063	23	style	style	NOUN
cjal-3183	1063	24	,	,	PUNCT
cjal-3183	1063	25	be	be	AUX
cjal-3183	1063	26	keen	keen	ADJ
cjal-3183	1063	27	in	in	ADP
cjal-3183	1063	28	educating	educate	VERB
cjal-3183	1063	29	taxpayers	taxpayer	NOUN
cjal-3183	1063	30	in	in	ADP
cjal-3183	1063	31	case	case	NOUN
cjal-3183	1063	32	of	of	ADP
cjal-3183	1063	33	tax	tax	NOUN
cjal-3183	1063	34	law	law	NOUN
cjal-3183	1063	35	violations	violation	NOUN
cjal-3183	1063	36	and	and	CCONJ
cjal-3183	1063	37	to	to	PART
cjal-3183	1063	38	not	not	PART
cjal-3183	1063	39	abuse	abuse	VERB
cjal-3183	1063	40	their	their	PRON
cjal-3183	1063	41	power	power	NOUN
cjal-3183	1063	42	by	by	ADP
cjal-3183	1063	43	inflicting	inflict	VERB
cjal-3183	1063	44	excessive	excessive	ADJ
cjal-3183	1063	45	punishments	punishment	NOUN
cjal-3183	1063	46	such	such	ADJ
cjal-3183	1063	47	as	as	ADP
cjal-3183	1063	48	the	the	DET
cjal-3183	1063	49	confiscation	confiscation	NOUN
cjal-3183	1063	50	of	of	ADP
cjal-3183	1063	51	taxpayer	taxpayer	NOUN
cjal-3183	1063	52	property	property	NOUN
cjal-3183	1063	53	.	.	PUNCT
cjal-3183	1064	1	general	general	ADJ
cjal-3183	1064	2	principles	principle	NOUN
cjal-3183	1064	3	of	of	ADP
cjal-3183	1064	4	national	national	ADJ
cjal-3183	1064	5	tax	tax	PROPN
cjal-3183	1064	6	administration	administration	NOUN
cjal-3183	1064	7	(	(	PUNCT
cjal-3183	1064	8	quanguo	quanguo	PROPN
cjal-3183	1064	9	shuizheng	shuizheng	NOUN
cjal-3183	1064	10	shishi	shishi	NOUN
cjal-3183	1064	11	yaoze	yaoze	NOUN
cjal-3183	1064	12	)	)	PUNCT
cjal-3183	1064	13	(	(	PUNCT
cjal-3183	1064	14	adopted	adopt	VERB
cjal-3183	1064	15	on	on	ADP
cjal-3183	1064	16	january	january	PROPN
cjal-3183	1064	17	27	27	NUM
cjal-3183	1064	18	,	,	PUNCT
cjal-3183	1064	19	1950	1950	NUM
cjal-3183	1064	20	)	)	PUNCT
cjal-3183	1064	21	,	,	PUNCT
cjal-3183	1064	22	art	art	NOUN
cjal-3183	1064	23	.	.	PUNCT
cjal-3183	1064	24	7	7	NUM
cjal-3183	1064	25	&	&	CCONJ
cjal-3183	1064	26	10	10	NUM
cjal-3183	1064	27	,	,	PUNCT
cjal-3183	1064	28	1949	1949	NUM
cjal-3183	1064	29	-	-	SYM
cjal-3183	1064	30	1950	1950	NUM
cjal-3183	1064	31	faling	faling	NOUN
cjal-3183	1064	32	huibian	huibian	NOUN
cjal-3183	1064	33	283	283	NUM
cjal-3183	1064	34	,	,	PUNCT
cjal-3183	1064	35	285	285	NUM
cjal-3183	1064	36	.	.	PUNCT
cjal-3183	1065	1	[	[	X
cjal-3183	1065	2	12:2	12:2	NUM
cjal-3183	1065	3	theadministrative	theadministrative	ADJ
cjal-3183	1065	4	use	use	NOUN
cjal-3183	1065	5	of	of	ADP
cjal-3183	1065	6	lawin	lawin	ADJ
cjal-3183	1065	7	china	china	PROPN
cjal-3183	1065	8	april	april	PROPN
cjal-3183	1065	9	1997	1997	NUM
cjal-3183	1065	10	,	,	PUNCT
cjal-3183	1065	11	almost	almost	ADV
cjal-3183	1065	12	one	one	NUM
cjal-3183	1065	13	year	year	NOUN
cjal-3183	1065	14	after	after	ADP
cjal-3183	1065	15	its	its	PRON
cjal-3183	1065	16	may	may	PROPN
cjal-3183	1065	17	1996	1996	NUM
cjal-3183	1065	18	decision	decision	NOUN
cjal-3183	1065	19	against	against	ADP
cjal-3183	1065	20	the	the	DET
cjal-3183	1065	21	taxpayer	taxpayer	NOUN
cjal-3183	1065	22	.	.	PUNCT
cjal-3183	1066	1	during	during	ADP
cjal-3183	1066	2	this	this	DET
cjal-3183	1066	3	period	period	NOUN
cjal-3183	1066	4	,	,	PUNCT
cjal-3183	1066	5	the	the	DET
cjal-3183	1066	6	local	local	ADJ
cjal-3183	1066	7	officials	official	NOUN
cjal-3183	1066	8	tried	try	VERB
cjal-3183	1066	9	to	to	PART
cjal-3183	1066	10	demonstrate	demonstrate	VERB
cjal-3183	1066	11	sincerity	sincerity	NOUN
cjal-3183	1066	12	and	and	CCONJ
cjal-3183	1066	13	patience	patience	NOUN
cjal-3183	1066	14	despite	despite	SCONJ
cjal-3183	1066	15	the	the	DET
cjal-3183	1066	16	alleged	allege	VERB
cjal-3183	1066	17	obdurateness	obdurateness	NOUN
cjal-3183	1066	18	of	of	ADP
cjal-3183	1066	19	the	the	DET
cjal-3183	1066	20	japanese	japanese	ADJ
cjal-3183	1066	21	management	management	NOUN
cjal-3183	1066	22	of	of	ADP
cjal-3183	1066	23	the	the	DET
cjal-3183	1066	24	jv.20	jv.20	PROPN
cjal-3183	1066	25	6	6	NUM
cjal-3183	1066	26	the	the	DET
cjal-3183	1066	27	hesitation	hesitation	NOUN
cjal-3183	1066	28	in	in	ADP
cjal-3183	1066	29	taking	take	VERB
cjal-3183	1066	30	coercive	coercive	ADJ
cjal-3183	1066	31	action	action	NOUN
cjal-3183	1066	32	stemmed	stem	VERB
cjal-3183	1066	33	also	also	ADV
cjal-3183	1066	34	from	from	ADP
cjal-3183	1066	35	concern	concern	NOUN
cjal-3183	1066	36	over	over	ADP
cjal-3183	1066	37	the	the	DET
cjal-3183	1066	38	additional	additional	ADJ
cjal-3183	1066	39	time	time	NOUN
cjal-3183	1066	40	and	and	CCONJ
cjal-3183	1066	41	manpower	manpower	NOUN
cjal-3183	1066	42	commitments	commitment	NOUN
cjal-3183	1066	43	involved	involve	VERB
cjal-3183	1066	44	if	if	SCONJ
cjal-3183	1066	45	the	the	DET
cjal-3183	1066	46	case	case	NOUN
cjal-3183	1066	47	went	go	VERB
cjal-3183	1066	48	public	public	ADJ
cjal-3183	1066	49	.	.	PUNCT
cjal-3183	1066	50	"	"	PUNCT
cjal-3183	1067	1	7	7	NUM
cjal-3183	1067	2	the	the	DET
cjal-3183	1067	3	official	official	ADJ
cjal-3183	1067	4	preference	preference	NOUN
cjal-3183	1067	5	for	for	ADP
cjal-3183	1067	6	a	a	DET
cjal-3183	1067	7	quiet	quiet	ADJ
cjal-3183	1067	8	disposition	disposition	NOUN
cjal-3183	1067	9	of	of	ADP
cjal-3183	1067	10	the	the	DET
cjal-3183	1067	11	case	case	NOUN
cjal-3183	1067	12	was	be	AUX
cjal-3183	1067	13	further	far	ADV
cjal-3183	1067	14	supported	support	VERB
cjal-3183	1067	15	by	by	ADP
cjal-3183	1067	16	the	the	DET
cjal-3183	1067	17	fear	fear	NOUN
cjal-3183	1067	18	that	that	SCONJ
cjal-3183	1067	19	any	any	DET
cjal-3183	1067	20	enforcement	enforcement	NOUN
cjal-3183	1067	21	measure2	measure2	NOUN
cjal-3183	1068	1	"	"	PUNCT
cjal-3183	1068	2	3	3	NUM
cjal-3183	1068	3	could	could	AUX
cjal-3183	1068	4	have	have	VERB
cjal-3183	1068	5	a	a	DET
cjal-3183	1068	6	negative	negative	ADJ
cjal-3183	1068	7	impact	impact	NOUN
cjal-3183	1068	8	on	on	ADP
cjal-3183	1068	9	foreign	foreign	ADJ
cjal-3183	1068	10	investment	investment	NOUN
cjal-3183	1068	11	in	in	ADP
cjal-3183	1068	12	general.2	general.2	PROPN
cjal-3183	1068	13	°	°	PROPN
cjal-3183	1068	14	the	the	DET
cjal-3183	1068	15	baori	baori	NOUN
cjal-3183	1068	16	case	case	NOUN
cjal-3183	1068	17	shows	show	VERB
cjal-3183	1068	18	two	two	NUM
cjal-3183	1068	19	ways	way	NOUN
cjal-3183	1068	20	in	in	ADP
cjal-3183	1068	21	which	which	PRON
cjal-3183	1068	22	chinese	chinese	ADJ
cjal-3183	1068	23	officials	official	NOUN
cjal-3183	1068	24	used	use	VERB
cjal-3183	1068	25	law	law	NOUN
cjal-3183	1068	26	to	to	PART
cjal-3183	1068	27	persuade	persuade	VERB
cjal-3183	1068	28	the	the	DET
cjal-3183	1068	29	taxpayer	taxpayer	NOUN
cjal-3183	1068	30	to	to	PART
cjal-3183	1068	31	comply	comply	VERB
cjal-3183	1068	32	with	with	ADP
cjal-3183	1068	33	their	their	PRON
cjal-3183	1068	34	decision	decision	NOUN
cjal-3183	1068	35	.	.	PUNCT
cjal-3183	1069	1	initially	initially	ADV
cjal-3183	1069	2	,	,	PUNCT
cjal-3183	1069	3	the	the	DET
cjal-3183	1069	4	local	local	ADJ
cjal-3183	1069	5	tax	tax	NOUN
cjal-3183	1069	6	officials	official	NOUN
cjal-3183	1069	7	relied	rely	VERB
cjal-3183	1069	8	on	on	ADP
cjal-3183	1069	9	publicly	publicly	ADV
cjal-3183	1069	10	announced	announce	VERB
cjal-3183	1069	11	rules	rule	NOUN
cjal-3183	1069	12	to	to	PART
cjal-3183	1069	13	appeal	appeal	VERB
cjal-3183	1069	14	to	to	ADP
cjal-3183	1069	15	the	the	DET
cjal-3183	1069	16	taxpayer	taxpayer	NOUN
cjal-3183	1069	17	's	's	PART
cjal-3183	1069	18	sense	sense	NOUN
cjal-3183	1069	19	of	of	ADP
cjal-3183	1069	20	shame	shame	NOUN
cjal-3183	1069	21	.	.	PUNCT
cjal-3183	1070	1	alternatively	alternatively	ADV
cjal-3183	1070	2	,	,	PUNCT
cjal-3183	1070	3	they	they	PRON
cjal-3183	1070	4	invoked	invoke	VERB
cjal-3183	1070	5	their	their	PRON
cjal-3183	1070	6	superiors	superior	NOUN
cjal-3183	1070	7	'	'	PART
cjal-3183	1070	8	instruction	instruction	NOUN
cjal-3183	1070	9	as	as	ADV
cjal-3183	1070	10	well	well	ADV
cjal-3183	1070	11	as	as	ADP
cjal-3183	1070	12	legal	legal	ADJ
cjal-3183	1070	13	coercion	coercion	NOUN
cjal-3183	1070	14	in	in	ADP
cjal-3183	1070	15	the	the	DET
cjal-3183	1070	16	hope	hope	NOUN
cjal-3183	1070	17	that	that	SCONJ
cjal-3183	1070	18	the	the	DET
cjal-3183	1070	19	taxpayer	taxpayer	NOUN
cjal-3183	1070	20	would	would	AUX
cjal-3183	1070	21	be	be	AUX
cjal-3183	1070	22	persuaded	persuade	VERB
cjal-3183	1070	23	of	of	ADP
cjal-3183	1070	24	the	the	DET
cjal-3183	1070	25	futility	futility	NOUN
cjal-3183	1070	26	of	of	ADP
cjal-3183	1070	27	continued	continue	VERB
cjal-3183	1070	28	resistance	resistance	NOUN
cjal-3183	1070	29	.	.	PUNCT
cjal-3183	1071	1	b.	b.	PROPN
cjal-3183	1071	2	appeal	appeal	PROPN
cjal-3183	1071	3	to	to	ADP
cjal-3183	1071	4	the	the	DET
cjal-3183	1071	5	taxpayer	taxpayer	NOUN
cjal-3183	1071	6	's	's	PART
cjal-3183	1071	7	shame	shame	NOUN
cjal-3183	1071	8	to	to	PART
cjal-3183	1071	9	induce	induce	VERB
cjal-3183	1071	10	the	the	DET
cjal-3183	1071	11	taxpayer	taxpayer	NOUN
cjal-3183	1071	12	to	to	PART
cjal-3183	1071	13	comply	comply	VERB
cjal-3183	1071	14	with	with	ADP
cjal-3183	1071	15	their	their	PRON
cjal-3183	1071	16	decision	decision	NOUN
cjal-3183	1071	17	,	,	PUNCT
cjal-3183	1071	18	the	the	DET
cjal-3183	1071	19	officials	official	NOUN
cjal-3183	1071	20	tried	try	VERB
cjal-3183	1071	21	to	to	PART
cjal-3183	1071	22	convince	convince	VERB
cjal-3183	1071	23	the	the	DET
cjal-3183	1071	24	baori	baori	NOUN
cjal-3183	1071	25	management	management	NOUN
cjal-3183	1071	26	that	that	PRON
cjal-3183	1071	27	it	it	PRON
cjal-3183	1071	28	had	have	AUX
cjal-3183	1071	29	violated	violate	VERB
cjal-3183	1071	30	law	law	NOUN
cjal-3183	1071	31	.	.	PUNCT
cjal-3183	1072	1	the	the	DET
cjal-3183	1072	2	idea	idea	NOUN
cjal-3183	1072	3	was	be	AUX
cjal-3183	1072	4	that	that	SCONJ
cjal-3183	1072	5	if	if	SCONJ
cjal-3183	1072	6	the	the	DET
cjal-3183	1072	7	taxpayer	taxpayer	NOUN
cjal-3183	1072	8	knew	know	VERB
cjal-3183	1072	9	of	of	ADP
cjal-3183	1072	10	its	its	PRON
cjal-3183	1072	11	law	law	NOUN
cjal-3183	1072	12	violation	violation	NOUN
cjal-3183	1072	13	,	,	PUNCT
cjal-3183	1072	14	it	it	PRON
cjal-3183	1072	15	would	would	AUX
cjal-3183	1072	16	be	be	AUX
cjal-3183	1072	17	shamed	shame	VERB
cjal-3183	1072	18	into	into	ADP
cjal-3183	1072	19	complying	comply	VERB
cjal-3183	1072	20	with	with	ADP
cjal-3183	1072	21	the	the	DET
cjal-3183	1072	22	official	official	ADJ
cjal-3183	1072	23	decision	decision	NOUN
cjal-3183	1072	24	.	.	PUNCT
cjal-3183	1073	1	to	to	PART
cjal-3183	1073	2	appeal	appeal	VERB
cjal-3183	1073	3	to	to	ADP
cjal-3183	1073	4	the	the	DET
cjal-3183	1073	5	taxpayer	taxpayer	NOUN
cjal-3183	1073	6	's	's	PART
cjal-3183	1073	7	shame	shame	NOUN
cjal-3183	1073	8	,	,	PUNCT
cjal-3183	1073	9	the	the	DET
cjal-3183	1073	10	officials	official	NOUN
cjal-3183	1073	11	relied	rely	VERB
cjal-3183	1073	12	on	on	ADP
cjal-3183	1073	13	publicly	publicly	ADV
cjal-3183	1073	14	announced	announce	VERB
cjal-3183	1073	15	rules	rule	NOUN
cjal-3183	1073	16	as	as	ADP
cjal-3183	1073	17	the	the	DET
cjal-3183	1073	18	basis	basis	NOUN
cjal-3183	1073	19	for	for	ADP
cjal-3183	1073	20	the	the	DET
cjal-3183	1073	21	alleged	allege	VERB
cjal-3183	1073	22	law	law	NOUN
cjal-3183	1073	23	violation	violation	NOUN
cjal-3183	1073	24	.	.	PUNCT
cjal-3183	1074	1	a	a	DET
cjal-3183	1074	2	charge	charge	NOUN
cjal-3183	1074	3	of	of	ADP
cjal-3183	1074	4	violating	violate	VERB
cjal-3183	1074	5	rules	rule	NOUN
cjal-3183	1074	6	which	which	PRON
cjal-3183	1074	7	are	be	AUX
cjal-3183	1074	8	publicly	publicly	ADV
cjal-3183	1074	9	announced	announce	VERB
cjal-3183	1074	10	is	be	AUX
cjal-3183	1074	11	much	much	ADV
cjal-3183	1074	12	more	more	ADV
cjal-3183	1074	13	likely	likely	ADJ
cjal-3183	1074	14	to	to	PART
cjal-3183	1074	15	give	give	VERB
cjal-3183	1074	16	rise	rise	NOUN
cjal-3183	1074	17	to	to	ADP
cjal-3183	1074	18	a	a	DET
cjal-3183	1074	19	sense	sense	NOUN
cjal-3183	1074	20	of	of	ADP
cjal-3183	1074	21	shame	shame	NOUN
cjal-3183	1074	22	in	in	ADP
cjal-3183	1074	23	the	the	DET
cjal-3183	1074	24	taxpayer	taxpayer	NOUN
cjal-3183	1074	25	than	than	ADP
cjal-3183	1074	26	an	an	DET
cjal-3183	1074	27	accusation	accusation	NOUN
cjal-3183	1074	28	based	base	VERB
cjal-3183	1074	29	on	on	ADP
cjal-3183	1074	30	rules	rule	NOUN
cjal-3183	1074	31	which	which	PRON
cjal-3183	1074	32	are	be	AUX
cjal-3183	1074	33	obscure	obscure	ADJ
cjal-3183	1074	34	to	to	ADP
cjal-3183	1074	35	the	the	DET
cjal-3183	1074	36	public	public	NOUN
cjal-3183	1074	37	.	.	PUNCT
cjal-3183	1075	1	the	the	DET
cjal-3183	1075	2	chinese	chinese	ADJ
cjal-3183	1075	3	tradition	tradition	NOUN
cjal-3183	1075	4	and	and	CCONJ
cjal-3183	1075	5	ideology	ideology	NOUN
cjal-3183	1075	6	stress	stress	NOUN
cjal-3183	1075	7	persuasibn	persuasibn	NOUN
cjal-3183	1075	8	,	,	PUNCT
cjal-3183	1075	9	education	education	NOUN
cjal-3183	1075	10	and	and	CCONJ
cjal-3183	1075	11	cultivation	cultivation	NOUN
cjal-3183	1075	12	as	as	ADP
cjal-3183	1075	13	the	the	DET
cjal-3183	1075	14	206	206	NUM
cjal-3183	1075	15	.	.	PUNCT
cjal-3183	1076	1	shangguan	shangguan	NOUN
cjal-3183	1076	2	,	,	PUNCT
cjal-3183	1076	3	supra	supra	PROPN
cjal-3183	1076	4	note	note	NOUN
cjal-3183	1076	5	4	4	NUM
cjal-3183	1076	6	,	,	PUNCT
cjal-3183	1076	7	at	at	ADP
cjal-3183	1076	8	13	13	NUM
cjal-3183	1076	9	.	.	PUNCT
cjal-3183	1076	10	207	207	NUM
cjal-3183	1076	11	.	.	PUNCT
cjal-3183	1077	1	as	as	ADP
cjal-3183	1077	2	in	in	ADP
cjal-3183	1077	3	baori	baori	NOUN
cjal-3183	1077	4	,	,	PUNCT
cjal-3183	1077	5	when	when	SCONJ
cjal-3183	1077	6	an	an	DET
cjal-3183	1077	7	open	open	ADJ
cjal-3183	1077	8	dispute	dispute	NOUN
cjal-3183	1077	9	arises	arise	VERB
cjal-3183	1077	10	,	,	PUNCT
cjal-3183	1077	11	the	the	DET
cjal-3183	1077	12	local	local	ADJ
cjal-3183	1077	13	officials	official	NOUN
cjal-3183	1077	14	have	have	VERB
cjal-3183	1077	15	to	to	PART
cjal-3183	1077	16	defend	defend	VERB
cjal-3183	1077	17	their	their	PRON
cjal-3183	1077	18	decision	decision	NOUN
cjal-3183	1077	19	by	by	ADP
cjal-3183	1077	20	seeking	seek	VERB
cjal-3183	1077	21	approval	approval	NOUN
cjal-3183	1077	22	from	from	ADP
cjal-3183	1077	23	their	their	PRON
cjal-3183	1077	24	superiors	superior	NOUN
cjal-3183	1077	25	as	as	ADV
cjal-3183	1077	26	well	well	ADV
cjal-3183	1077	27	as	as	ADP
cjal-3183	1077	28	by	by	ADP
cjal-3183	1077	29	providing	provide	VERB
cjal-3183	1077	30	public	public	ADJ
cjal-3183	1077	31	explanations	explanation	NOUN
cjal-3183	1077	32	of	of	ADP
cjal-3183	1077	33	the	the	DET
cjal-3183	1077	34	case	case	NOUN
cjal-3183	1077	35	.	.	PUNCT
cjal-3183	1078	1	208	208	NUM
cjal-3183	1078	2	.	.	PUNCT
cjal-3183	1079	1	in	in	ADP
cjal-3183	1079	2	the	the	DET
cjal-3183	1079	3	chinese	chinese	ADJ
cjal-3183	1079	4	mind	mind	NOUN
cjal-3183	1079	5	,	,	PUNCT
cjal-3183	1079	6	"	"	PUNCT
cjal-3183	1079	7	[	[	X
cjal-3183	1079	8	c]oercion	c]oercion	NOUN
cjal-3183	1079	9	,	,	PUNCT
cjal-3183	1079	10	like	like	ADP
cjal-3183	1079	11	dictatorship	dictatorship	NOUN
cjal-3183	1079	12	,	,	PUNCT
cjal-3183	1079	13	is	be	AUX
cjal-3183	1079	14	something	something	PRON
cjal-3183	1079	15	that	that	PRON
cjal-3183	1079	16	one	one	NOUN
cjal-3183	1079	17	applies	apply	VERB
cjal-3183	1079	18	to	to	ADP
cjal-3183	1079	19	the	the	DET
cjal-3183	1079	20	enemy	enemy	NOUN
cjal-3183	1079	21	"	"	PUNCT
cjal-3183	1079	22	,	,	PUNCT
cjal-3183	1079	23	clarke	clarke	PROPN
cjal-3183	1079	24	,	,	PUNCT
cjal-3183	1079	25	supra	supra	PROPN
cjal-3183	1079	26	note	note	PROPN
cjal-3183	1079	27	21	21	NUM
cjal-3183	1079	28	,	,	PUNCT
cjal-3183	1079	29	at	at	ADP
cjal-3183	1079	30	35	35	NUM
cjal-3183	1079	31	.	.	PUNCT
cjal-3183	1080	1	this	this	DET
cjal-3183	1080	2	idea	idea	NOUN
cjal-3183	1080	3	has	have	AUX
cjal-3183	1080	4	,	,	PUNCT
cjal-3183	1080	5	at	at	ADP
cjal-3183	1080	6	least	least	ADJ
cjal-3183	1080	7	,	,	PUNCT
cjal-3183	1080	8	partly	partly	ADV
cjal-3183	1080	9	accounted	account	VERB
cjal-3183	1080	10	for	for	ADP
cjal-3183	1080	11	chinese	chinese	ADJ
cjal-3183	1080	12	reluctance	reluctance	NOUN
cjal-3183	1080	13	to	to	PART
cjal-3183	1080	14	use	use	VERB
cjal-3183	1080	15	coercive	coercive	ADJ
cjal-3183	1080	16	measures	measure	NOUN
cjal-3183	1080	17	to	to	PART
cjal-3183	1080	18	enforce	enforce	VERB
cjal-3183	1080	19	court	court	NOUN
cjal-3183	1080	20	judgments	judgment	NOUN
cjal-3183	1080	21	,	,	PUNCT
cjal-3183	1080	22	i	i	PROPN
cjal-3183	1080	23	d.	d.	PROPN
cjal-3183	1080	24	,	,	PUNCT
cjal-3183	1080	25	at	at	ADP
cjal-3183	1080	26	35	35	NUM
cjal-3183	1080	27	-	-	SYM
cjal-3183	1080	28	37	37	NUM
cjal-3183	1080	29	.	.	PUNCT
cjal-3183	1081	1	209	209	NUM
cjal-3183	1081	2	.	.	PUNCT
cjal-3183	1082	1	shangguan	shangguan	NOUN
cjal-3183	1082	2	,	,	PUNCT
cjal-3183	1082	3	supra	supra	PROPN
cjal-3183	1082	4	note	note	NOUN
cjal-3183	1082	5	4	4	NUM
cjal-3183	1082	6	,	,	PUNCT
cjal-3183	1082	7	at	at	ADP
cjal-3183	1082	8	ii	ii	PROPN
cjal-3183	1082	9	(	(	PUNCT
cjal-3183	1082	10	director	director	NOUN
cjal-3183	1082	11	of	of	ADP
cjal-3183	1082	12	the	the	DET
cjal-3183	1082	13	local	local	ADJ
cjal-3183	1082	14	taxation	taxation	NOUN
cjal-3183	1082	15	bureau	bureau	NOUN
cjal-3183	1082	16	referred	refer	VERB
cjal-3183	1082	17	to	to	ADP
cjal-3183	1082	18	concerns	concern	NOUN
cjal-3183	1082	19	about	about	ADP
cjal-3183	1082	20	the	the	DET
cjal-3183	1082	21	potential	potential	ADJ
cjal-3183	1082	22	negative	negative	ADJ
cjal-3183	1082	23	impact	impact	NOUN
cjal-3183	1082	24	of	of	ADP
cjal-3183	1082	25	the	the	DET
cjal-3183	1082	26	case	case	NOUN
cjal-3183	1082	27	on	on	ADP
cjal-3183	1082	28	foreign	foreign	ADJ
cjal-3183	1082	29	investment	investment	NOUN
cjal-3183	1082	30	)	)	PUNCT
cjal-3183	1082	31	.	.	PUNCT
cjal-3183	1083	1	1998	1998	NUM
cjal-3183	1083	2	]	]	PUNCT
cjal-3183	1083	3	columbia	columbia	PROPN
cjal-3183	1083	4	journal	journal	PROPN
cjal-3183	1083	5	of	of	ADP
cjal-3183	1083	6	asian	asian	PROPN
cjal-3183	1083	7	la	la	PROPN
cjal-3183	1083	8	w	w	PROPN
cjal-3183	1083	9	best	good	ADJ
cjal-3183	1083	10	means	mean	VERB
cjal-3183	1083	11	for	for	ADP
cjal-3183	1083	12	leading	lead	VERB
cjal-3183	1083	13	the	the	DET
cjal-3183	1083	14	people	people	NOUN
cjal-3183	1083	15	and	and	CCONJ
cjal-3183	1083	16	governing	govern	VERB
cjal-3183	1083	17	the	the	DET
cjal-3183	1083	18	country	country	NOUN
cjal-3183	1083	19	.	.	PUNCT
cjal-3183	1084	1	public	public	ADJ
cjal-3183	1084	2	dissemination	dissemination	NOUN
cjal-3183	1084	3	of	of	ADP
cjal-3183	1084	4	norms	norm	NOUN
cjal-3183	1084	5	was	be	AUX
cjal-3183	1084	6	part	part	NOUN
cjal-3183	1084	7	of	of	ADP
cjal-3183	1084	8	the	the	DET
cjal-3183	1084	9	education	education	NOUN
cjal-3183	1084	10	process	process	NOUN
cjal-3183	1084	11	to	to	PART
cjal-3183	1084	12	help	help	VERB
cjal-3183	1084	13	internalize	internalize	VERB
cjal-3183	1084	14	correct	correct	ADJ
cjal-3183	1084	15	values	value	NOUN
cjal-3183	1084	16	.	.	PUNCT
cjal-3183	1085	1	a	a	DET
cjal-3183	1085	2	ruler	ruler	NOUN
cjal-3183	1085	3	may	may	AUX
cjal-3183	1085	4	blame	blame	VERB
cjal-3183	1085	5	no	no	DET
cjal-3183	1085	6	one	one	NOUN
cjal-3183	1085	7	except	except	SCONJ
cjal-3183	1085	8	himself	himself	PRON
cjal-3183	1085	9	if	if	SCONJ
cjal-3183	1085	10	he	he	PRON
cjal-3183	1085	11	did	do	AUX
cjal-3183	1085	12	not	not	PART
cjal-3183	1085	13	teach	teach	VERB
cjal-3183	1085	14	the	the	DET
cjal-3183	1085	15	people	people	NOUN
cjal-3183	1085	16	proper	proper	ADJ
cjal-3183	1085	17	behavior	behavior	NOUN
cjal-3183	1085	18	and	and	CCONJ
cjal-3183	1085	19	,	,	PUNCT
cjal-3183	1085	20	as	as	ADP
cjal-3183	1085	21	a	a	DET
cjal-3183	1085	22	consequence	consequence	NOUN
cjal-3183	1085	23	,	,	PUNCT
cjal-3183	1085	24	deviation	deviation	NOUN
cjal-3183	1085	25	occurred	occur	VERB
cjal-3183	1085	26	.	.	PUNCT
cjal-3183	1086	1	the	the	DET
cjal-3183	1086	2	people	people	NOUN
cjal-3183	1086	3	should	should	AUX
cjal-3183	1086	4	thus	thus	ADV
cjal-3183	1086	5	be	be	AUX
cjal-3183	1086	6	told	tell	VERB
cjal-3183	1086	7	what	what	PRON
cjal-3183	1086	8	was	be	AUX
cjal-3183	1086	9	right	right	ADJ
cjal-3183	1086	10	and	and	CCONJ
cjal-3183	1086	11	expected	expect	VERB
cjal-3183	1086	12	of	of	ADP
cjal-3183	1086	13	them	they	PRON
cjal-3183	1086	14	versus	versus	ADP
cjal-3183	1086	15	what	what	PRON
cjal-3183	1086	16	was	be	AUX
cjal-3183	1086	17	wrong	wrong	ADJ
cjal-3183	1086	18	and	and	CCONJ
cjal-3183	1086	19	not	not	PART
cjal-3183	1086	20	to	to	PART
cjal-3183	1086	21	be	be	AUX
cjal-3183	1086	22	tolerated	tolerate	VERB
cjal-3183	1086	23	.	.	PUNCT
cjal-3183	1087	1	if	if	SCONJ
cjal-3183	1087	2	the	the	DET
cjal-3183	1087	3	people	people	NOUN
cjal-3183	1087	4	were	be	AUX
cjal-3183	1087	5	so	so	ADV
cjal-3183	1087	6	informed	informed	ADJ
cjal-3183	1087	7	and	and	CCONJ
cjal-3183	1087	8	educated	educate	VERB
cjal-3183	1087	9	,	,	PUNCT
cjal-3183	1087	10	they	they	PRON
cjal-3183	1087	11	would	would	AUX
cjal-3183	1087	12	be	be	AUX
cjal-3183	1087	13	motivated	motivate	VERB
cjal-3183	1087	14	to	to	PART
cjal-3183	1087	15	behave	behave	VERB
cjal-3183	1087	16	properly	properly	ADV
cjal-3183	1087	17	and	and	CCONJ
cjal-3183	1087	18	feel	feel	VERB
cjal-3183	1087	19	ashamed	ashamed	ADJ
cjal-3183	1087	20	if	if	SCONJ
cjal-3183	1087	21	they	they	PRON
cjal-3183	1087	22	committed	commit	VERB
cjal-3183	1087	23	wrong	wrong	ADV
cjal-3183	1087	24	.	.	PUNCT
cjal-3183	1088	1	to	to	PART
cjal-3183	1088	2	induce	induce	VERB
cjal-3183	1088	3	compliance	compliance	NOUN
cjal-3183	1088	4	with	with	ADP
cjal-3183	1088	5	their	their	PRON
cjal-3183	1088	6	decision	decision	NOUN
cjal-3183	1088	7	imposing	impose	VERB
cjal-3183	1088	8	the	the	DET
cjal-3183	1088	9	cict	cict	PROPN
cjal-3183	1088	10	,	,	PUNCT
cjal-3183	1088	11	the	the	DET
cjal-3183	1088	12	officials	official	NOUN
cjal-3183	1088	13	in	in	ADP
cjal-3183	1088	14	baori	baori	NOUN
cjal-3183	1088	15	eschewed	eschew	VERB
cjal-3183	1088	16	ministerial	ministerial	ADJ
cjal-3183	1088	17	pronouncements	pronouncement	NOUN
cjal-3183	1088	18	as	as	ADP
cjal-3183	1088	19	the	the	DET
cjal-3183	1088	20	rules	rule	NOUN
cjal-3183	1088	21	which	which	PRON
cjal-3183	1088	22	the	the	DET
cjal-3183	1088	23	taxpayer	taxpayer	NOUN
cjal-3183	1088	24	had	have	AUX
cjal-3183	1088	25	violated	violate	VERB
cjal-3183	1088	26	.	.	PUNCT
cjal-3183	1089	1	although	although	SCONJ
cjal-3183	1089	2	the	the	DET
cjal-3183	1089	3	1980s	1980s	NUM
cjal-3183	1089	4	ministerial	ministerial	ADJ
cjal-3183	1089	5	pronouncements	pronouncement	NOUN
cjal-3183	1089	6	specifically	specifically	ADV
cjal-3183	1089	7	extended	extend	VERB
cjal-3183	1089	8	the	the	DET
cjal-3183	1089	9	cict	cict	NOUN
cjal-3183	1089	10	to	to	ADP
cjal-3183	1089	11	foreign	foreign	ADJ
cjal-3183	1089	12	-	-	PUNCT
cjal-3183	1089	13	funded	fund	VERB
cjal-3183	1089	14	golf	golf	NOUN
cjal-3183	1089	15	clubs	club	NOUN
cjal-3183	1089	16	and	and	CCONJ
cjal-3183	1089	17	therefore	therefore	ADV
cjal-3183	1089	18	authorized	authorize	VERB
cjal-3183	1089	19	the	the	DET
cjal-3183	1089	20	official	official	ADJ
cjal-3183	1089	21	imposition	imposition	NOUN
cjal-3183	1089	22	of	of	ADP
cjal-3183	1089	23	the	the	DET
cjal-3183	1089	24	cict	cict	NOUN
cjal-3183	1089	25	on	on	ADP
cjal-3183	1089	26	the	the	DET
cjal-3183	1089	27	jv	jv	NOUN
cjal-3183	1089	28	,	,	PUNCT
cjal-3183	1089	29	they	they	PRON
cjal-3183	1089	30	were	be	AUX
cjal-3183	1089	31	intended	intend	VERB
cjal-3183	1089	32	for	for	ADP
cjal-3183	1089	33	internal	internal	ADJ
cjal-3183	1089	34	use210	use210	NOUN
cjal-3183	1089	35	and	and	CCONJ
cjal-3183	1089	36	,	,	PUNCT
cjal-3183	1089	37	as	as	ADP
cjal-3183	1089	38	such	such	ADJ
cjal-3183	1089	39	,	,	PUNCT
cjal-3183	1089	40	could	could	AUX
cjal-3183	1089	41	not	not	PART
cjal-3183	1089	42	be	be	AUX
cjal-3183	1089	43	relied	rely	VERB
cjal-3183	1089	44	upon	upon	SCONJ
cjal-3183	1089	45	as	as	ADP
cjal-3183	1089	46	a	a	DET
cjal-3183	1089	47	proper	proper	ADJ
cjal-3183	1089	48	basis	basis	NOUN
cjal-3183	1089	49	for	for	ADP
cjal-3183	1089	50	holding	hold	VERB
cjal-3183	1089	51	the	the	DET
cjal-3183	1089	52	taxpayers	taxpayer	NOUN
cjal-3183	1089	53	guilty	guilty	ADJ
cjal-3183	1089	54	of	of	ADP
cjal-3183	1089	55	violating	violate	VERB
cjal-3183	1089	56	law	law	NOUN
cjal-3183	1089	57	.	.	PUNCT
cjal-3183	1090	1	instead	instead	ADV
cjal-3183	1090	2	,	,	PUNCT
cjal-3183	1090	3	the	the	DET
cjal-3183	1090	4	chinese	chinese	PROPN
cjal-3183	1090	5	insisted	insist	VERB
cjal-3183	1090	6	that	that	SCONJ
cjal-3183	1090	7	,	,	PUNCT
cjal-3183	1090	8	by	by	ADP
cjal-3183	1090	9	not	not	PART
cjal-3183	1090	10	paying	pay	VERB
cjal-3183	1090	11	the	the	DET
cjal-3183	1090	12	cict	cict	NOUN
cjal-3183	1090	13	,	,	PUNCT
cjal-3183	1090	14	the	the	DET
cjal-3183	1090	15	taxpayer	taxpayer	NOUN
cjal-3183	1090	16	violated	violate	VERB
cjal-3183	1090	17	the	the	DET
cjal-3183	1090	18	cicta.21	cicta.21	NOUN
cjal-3183	1090	19	'	'	PUNCT
cjal-3183	1090	20	they	they	PRON
cjal-3183	1090	21	pointed	point	VERB
cjal-3183	1090	22	to	to	ADP
cjal-3183	1090	23	the	the	DET
cjal-3183	1090	24	broad	broad	ADJ
cjal-3183	1090	25	language	language	NOUN
cjal-3183	1090	26	of	of	ADP
cjal-3183	1090	27	article	article	NOUN
cjal-3183	1090	28	2	2	NUM
cjal-3183	1090	29	of	of	ADP
cjal-3183	1090	30	the	the	DET
cjal-3183	1090	31	act	act	NOUN
cjal-3183	1090	32	and	and	CCONJ
cjal-3183	1090	33	held	hold	VERB
cjal-3183	1090	34	the	the	DET
cjal-3183	1090	35	jv	jv	NOUN
cjal-3183	1090	36	liable	liable	ADJ
cjal-3183	1090	37	for	for	ADP
cjal-3183	1090	38	the	the	DET
cjal-3183	1090	39	cict	cict	NOUN
cjal-3183	1090	40	because	because	SCONJ
cjal-3183	1090	41	it	it	PRON
cjal-3183	1090	42	engaged	engage	VERB
cjal-3183	1090	43	in	in	ADP
cjal-3183	1090	44	a	a	DET
cjal-3183	1090	45	"	"	PUNCT
cjal-3183	1090	46	rendering	rendering	NOUN
cjal-3183	1090	47	of	of	ADP
cjal-3183	1090	48	services"	services"	NOUN
cjal-3183	1090	49	.	.	PUNCT
cjal-3183	1090	50	'2	'2	PROPN
cjal-3183	1091	1	12	12	NUM
cjal-3183	1091	2	this	this	PRON
cjal-3183	1091	3	was	be	AUX
cjal-3183	1091	4	not	not	PART
cjal-3183	1091	5	so	so	ADV
cjal-3183	1091	6	much	much	ADJ
cjal-3183	1091	7	because	because	SCONJ
cjal-3183	1091	8	article	article	NOUN
cjal-3183	1091	9	2	2	NUM
cjal-3183	1091	10	was	be	AUX
cjal-3183	1091	11	intended	intend	VERB
cjal-3183	1091	12	to	to	PART
cjal-3183	1091	13	create	create	VERB
cjal-3183	1091	14	a	a	DET
cjal-3183	1091	15	cict	cict	ADJ
cjal-3183	1091	16	liability	liability	NOUN
cjal-3183	1091	17	on	on	ADP
cjal-3183	1091	18	golf	golf	NOUN
cjal-3183	1091	19	clubs.213	clubs.213	NOUN
cjal-3183	1091	20	rather	rather	ADV
cjal-3183	1091	21	,	,	PUNCT
cjal-3183	1091	22	it	it	PRON
cjal-3183	1091	23	was	be	AUX
cjal-3183	1091	24	because	because	SCONJ
cjal-3183	1091	25	article	article	NOUN
cjal-3183	1091	26	2	2	NUM
cjal-3183	1091	27	was	be	AUX
cjal-3183	1091	28	a	a	DET
cjal-3183	1091	29	publicly	publicly	ADV
cjal-3183	1091	30	announced	announce	VERB
cjal-3183	1091	31	legislative	legislative	ADJ
cjal-3183	1091	32	provision	provision	NOUN
cjal-3183	1091	33	.	.	PUNCT
cjal-3183	1092	1	there	there	PRON
cjal-3183	1092	2	was	be	VERB
cjal-3183	1092	3	thus	thus	ADV
cjal-3183	1092	4	a	a	DET
cjal-3183	1092	5	paradox	paradox	NOUN
cjal-3183	1092	6	in	in	ADP
cjal-3183	1092	7	the	the	DET
cjal-3183	1092	8	way	way	NOUN
cjal-3183	1092	9	the	the	DET
cjal-3183	1092	10	tax	tax	NOUN
cjal-3183	1092	11	officials	official	NOUN
cjal-3183	1092	12	used	use	VERB
cjal-3183	1092	13	law	law	NOUN
cjal-3183	1092	14	here	here	ADV
cjal-3183	1092	15	.	.	PUNCT
cjal-3183	1093	1	to	to	PART
cjal-3183	1093	2	appeal	appeal	VERB
cjal-3183	1093	3	to	to	ADP
cjal-3183	1093	4	the	the	DET
cjal-3183	1093	5	taxpayer	taxpayer	NOUN
cjal-3183	1093	6	's	's	PART
cjal-3183	1093	7	sense	sense	NOUN
cjal-3183	1093	8	of	of	ADP
cjal-3183	1093	9	shame	shame	NOUN
cjal-3183	1093	10	,	,	PUNCT
cjal-3183	1093	11	the	the	DET
cjal-3183	1093	12	local	local	ADJ
cjal-3183	1093	13	officials	official	NOUN
cjal-3183	1093	14	had	have	VERB
cjal-3183	1093	15	to	to	PART
cjal-3183	1093	16	rely	rely	VERB
cjal-3183	1093	17	on	on	ADP
cjal-3183	1093	18	article	article	NOUN
cjal-3183	1093	19	2	2	NUM
cjal-3183	1093	20	of	of	ADP
cjal-3183	1093	21	the	the	DET
cjal-3183	1093	22	cicta	cicta	NOUN
cjal-3183	1093	23	which	which	PRON
cjal-3183	1093	24	was	be	AUX
cjal-3183	1093	25	210	210	NUM
cjal-3183	1093	26	.	.	PUNCT
cjal-3183	1094	1	this	this	DET
cjal-3183	1094	2	author	author	NOUN
cjal-3183	1094	3	has	have	AUX
cjal-3183	1094	4	not	not	PART
cjal-3183	1094	5	been	be	AUX
cjal-3183	1094	6	able	able	ADJ
cjal-3183	1094	7	to	to	PART
cjal-3183	1094	8	locate	locate	VERB
cjal-3183	1094	9	a	a	DET
cjal-3183	1094	10	published	publish	VERB
cjal-3183	1094	11	copy	copy	NOUN
cjal-3183	1094	12	of	of	ADP
cjal-3183	1094	13	the	the	DET
cjal-3183	1094	14	two	two	NUM
cjal-3183	1094	15	ministerial	ministerial	ADJ
cjal-3183	1094	16	circulars	circular	NOUN
cjal-3183	1094	17	from	from	ADP
cjal-3183	1094	18	the	the	DET
cjal-3183	1094	19	]	]	X
cjal-3183	1094	20	980s	980s	PROPN
cjal-3183	1094	21	,	,	PUNCT
cjal-3183	1094	22	i.e.	i.e.	X
cjal-3183	1094	23	,	,	PUNCT
cjal-3183	1094	24	circular	circular	ADJ
cjal-3183	1094	25	(	(	PUNCT
cjal-3183	1094	26	86	86	NUM
cjal-3183	1094	27	)	)	PUNCT
cjal-3183	1094	28	no	no	NOUN
cjal-3183	1094	29	.	.	NOUN
cjal-3183	1095	1	143	143	NUM
cjal-3183	1095	2	and	and	CCONJ
cjal-3183	1095	3	circular	circular	ADJ
cjal-3183	1095	4	(	(	PUNCT
cjal-3183	1095	5	86	86	NUM
cjal-3183	1095	6	)	)	PUNCT
cjal-3183	1095	7	no	no	NOUN
cjal-3183	1095	8	.	.	NOUN
cjal-3183	1095	9	170	170	NUM
cjal-3183	1096	1	,	,	PUNCT
cjal-3183	1096	2	supra	supra	PROPN
cjal-3183	1096	3	note	note	NOUN
cjal-3183	1096	4	55	55	NUM
cjal-3183	1096	5	,	,	PUNCT
cjal-3183	1096	6	subjecting	subject	VERB
cjal-3183	1096	7	golf	golf	NOUN
cjal-3183	1096	8	courses	course	NOUN
cjal-3183	1096	9	and	and	CCONJ
cjal-3183	1096	10	clubs	club	NOUN
cjal-3183	1096	11	to	to	ADP
cjal-3183	1096	12	the	the	DET
cjal-3183	1096	13	cict	cict	PROPN
cjal-3183	1096	14	.	.	PUNCT
cjal-3183	1097	1	211	211	NUM
cjal-3183	1097	2	.	.	PUNCT
cjal-3183	1098	1	see	see	VERB
cjal-3183	1098	2	may	may	PROPN
cjal-3183	1098	3	1996	1996	NUM
cjal-3183	1098	4	decision	decision	NOUN
cjal-3183	1098	5	,	,	PUNCT
cjal-3183	1098	6	supra	supra	NOUN
cjal-3183	1098	7	note	note	NOUN
cjal-3183	1098	8	5	5	NUM
cjal-3183	1098	9	.	.	SYM
cjal-3183	1098	10	212	212	NUM
cjal-3183	1098	11	.	.	PUNCT
cjal-3183	1099	1	see	see	VERB
cjal-3183	1099	2	analysis	analysis	NOUN
cjal-3183	1099	3	about	about	ADP
cjal-3183	1099	4	baori	baori	PROPN
cjal-3183	1099	5	,	,	PUNCT
cjal-3183	1099	6	supra	supra	PROPN
cjal-3183	1099	7	note	note	PROPN
cjal-3183	1099	8	14	14	NUM
cjal-3183	1099	9	,	,	PUNCT
cjal-3183	1099	10	at	at	ADP
cjal-3183	1099	11	6	6	NUM
cjal-3183	1099	12	(	(	PUNCT
cjal-3183	1099	13	arguing	argue	VERB
cjal-3183	1099	14	that	that	SCONJ
cjal-3183	1099	15	the	the	DET
cjal-3183	1099	16	terms	term	NOUN
cjal-3183	1099	17	"	"	PUNCT
cjal-3183	1099	18	rendering	rendering	NOUN
cjal-3183	1099	19	of	of	ADP
cjal-3183	1099	20	services	service	NOUN
cjal-3183	1099	21	"	"	PUNCT
cjal-3183	1099	22	in	in	ADP
cjal-3183	1099	23	article	article	NOUN
cjal-3183	1099	24	2	2	NUM
cjal-3183	1099	25	were	be	AUX
cjal-3183	1099	26	broad	broad	ADJ
cjal-3183	1099	27	enough	enough	ADV
cjal-3183	1099	28	to	to	PART
cjal-3183	1099	29	cover	cover	VERB
cjal-3183	1099	30	golf	golf	NOUN
cjal-3183	1099	31	courses	course	NOUN
cjal-3183	1099	32	and	and	CCONJ
cjal-3183	1099	33	clubs	club	NOUN
cjal-3183	1099	34	;	;	PUNCT
cjal-3183	1099	35	absence	absence	NOUN
cjal-3183	1099	36	of	of	ADP
cjal-3183	1099	37	any	any	DET
cjal-3183	1099	38	entertainment	entertainment	NOUN
cjal-3183	1099	39	,	,	PUNCT
cjal-3183	1099	40	sport	sport	NOUN
cjal-3183	1099	41	or	or	CCONJ
cjal-3183	1099	42	club	club	NOUN
cjal-3183	1099	43	facilities	facility	NOUN
cjal-3183	1099	44	in	in	ADP
cjal-3183	1099	45	the	the	DET
cjal-3183	1099	46	stitr	stitr	NOUN
cjal-3183	1099	47	did	do	AUX
cjal-3183	1099	48	not	not	PART
cjal-3183	1099	49	operate	operate	VERB
cjal-3183	1099	50	as	as	ADP
cjal-3183	1099	51	limits	limit	NOUN
cjal-3183	1099	52	on	on	ADP
cjal-3183	1099	53	the	the	DET
cjal-3183	1099	54	scope	scope	NOUN
cjal-3183	1099	55	of	of	ADP
cjal-3183	1099	56	article	article	NOUN
cjal-3183	1099	57	2	2	NUM
cjal-3183	1099	58	)	)	PUNCT
cjal-3183	1099	59	.	.	PUNCT
cjal-3183	1100	1	213	213	NUM
cjal-3183	1100	2	.	.	PUNCT
cjal-3183	1101	1	as	as	ADV
cjal-3183	1101	2	originally	originally	ADV
cjal-3183	1101	3	enacted	enact	VERB
cjal-3183	1101	4	,	,	PUNCT
cjal-3183	1101	5	the	the	DET
cjal-3183	1101	6	cicta	cicta	NOUN
cjal-3183	1101	7	did	do	AUX
cjal-3183	1101	8	not	not	PART
cjal-3183	1101	9	contemplate	contemplate	VERB
cjal-3183	1101	10	clubs	club	NOUN
cjal-3183	1101	11	,	,	PUNCT
cjal-3183	1101	12	sport	sport	NOUN
cjal-3183	1101	13	,	,	PUNCT
cjal-3183	1101	14	recreation	recreation	NOUN
cjal-3183	1101	15	or	or	CCONJ
cjal-3183	1101	16	entertainment	entertainment	NOUN
cjal-3183	1101	17	facilities	facility	NOUN
cjal-3183	1101	18	.	.	PUNCT
cjal-3183	1102	1	see	see	VERB
cjal-3183	1102	2	supra	supra	PROPN
cjal-3183	1102	3	notes	note	VERB
cjal-3183	1102	4	137	137	NUM
cjal-3183	1102	5	-	-	SYM
cjal-3183	1102	6	147	147	NUM
cjal-3183	1102	7	and	and	CCONJ
cjal-3183	1102	8	accompanying	accompany	VERB
cjal-3183	1102	9	text	text	NOUN
cjal-3183	1102	10	.	.	PUNCT
cjal-3183	1103	1	[	[	X
cjal-3183	1103	2	12:2	12:2	NUM
cjal-3183	1103	3	the	the	DET
cjal-3183	1103	4	administrative	administrative	ADJ
cjal-3183	1103	5	use	use	NOUN
cjal-3183	1103	6	of	of	ADP
cjal-3183	1103	7	lawin	lawin	ADJ
cjal-3183	1103	8	china	china	PROPN
cjal-3183	1103	9	a	a	DET
cjal-3183	1103	10	publicly	publicly	ADV
cjal-3183	1103	11	announced	announce	VERB
cjal-3183	1103	12	rule	rule	NOUN
cjal-3183	1103	13	;	;	PUNCT
cjal-3183	1103	14	but	but	CCONJ
cjal-3183	1103	15	in	in	ADP
cjal-3183	1103	16	terms	term	NOUN
cjal-3183	1103	17	of	of	ADP
cjal-3183	1103	18	substance	substance	NOUN
cjal-3183	1103	19	,	,	PUNCT
cjal-3183	1103	20	article	article	NOUN
cjal-3183	1103	21	2	2	NUM
cjal-3183	1103	22	was	be	AUX
cjal-3183	1103	23	not	not	PART
cjal-3183	1103	24	specific	specific	ADJ
cjal-3183	1103	25	enough	enough	ADV
cjal-3183	1103	26	to	to	PART
cjal-3183	1103	27	convince	convince	VERB
cjal-3183	1103	28	a	a	DET
cjal-3183	1103	29	golf	golf	NOUN
cjal-3183	1103	30	club	club	NOUN
cjal-3183	1103	31	that	that	SCONJ
cjal-3183	1103	32	it	it	PRON
cjal-3183	1103	33	was	be	AUX
cjal-3183	1103	34	subject	subject	ADJ
cjal-3183	1103	35	to	to	ADP
cjal-3183	1103	36	the	the	DET
cjal-3183	1103	37	cict	cict	PROPN
cjal-3183	1103	38	.	.	PUNCT
cjal-3183	1104	1	rather	rather	ADV
cjal-3183	1104	2	,	,	PUNCT
cjal-3183	1104	3	it	it	PRON
cjal-3183	1104	4	was	be	AUX
cjal-3183	1104	5	the	the	DET
cjal-3183	1104	6	ministerial	ministerial	ADJ
cjal-3183	1104	7	pronouncements	pronouncement	NOUN
cjal-3183	1104	8	during	during	ADP
cjal-3183	1104	9	the	the	DET
cjal-3183	1104	10	1980s	1980	NOUN
cjal-3183	1104	11	which	which	PRON
cjal-3183	1104	12	had	have	AUX
cjal-3183	1104	13	expanded	expand	VERB
cjal-3183	1104	14	the	the	DET
cjal-3183	1104	15	cict	cict	ADJ
cjal-3183	1104	16	liability	liability	NOUN
cjal-3183	1104	17	to	to	ADP
cjal-3183	1104	18	golf	golf	NOUN
cjal-3183	1104	19	courses	course	NOUN
cjal-3183	1104	20	.	.	PUNCT
cjal-3183	1105	1	yet	yet	ADV
cjal-3183	1105	2	,	,	PUNCT
cjal-3183	1105	3	while	while	SCONJ
cjal-3183	1105	4	the	the	DET
cjal-3183	1105	5	ministerial	ministerial	ADJ
cjal-3183	1105	6	pronouncements	pronouncement	NOUN
cjal-3183	1105	7	might	might	AUX
cjal-3183	1105	8	be	be	AUX
cjal-3183	1105	9	substantively	substantively	ADV
cjal-3183	1105	10	more	more	ADV
cjal-3183	1105	11	persuasive	persuasive	ADJ
cjal-3183	1105	12	,	,	PUNCT
cjal-3183	1105	13	they	they	PRON
cjal-3183	1105	14	were	be	AUX
cjal-3183	1105	15	not	not	PART
cjal-3183	1105	16	publicly	publicly	ADV
cjal-3183	1105	17	announced	announce	VERB
cjal-3183	1105	18	rules	rule	NOUN
cjal-3183	1105	19	and	and	CCONJ
cjal-3183	1105	20	therefore	therefore	ADV
cjal-3183	1105	21	not	not	PART
cjal-3183	1105	22	in	in	ADP
cjal-3183	1105	23	the	the	DET
cjal-3183	1105	24	right	right	ADJ
cjal-3183	1105	25	form	form	NOUN
cjal-3183	1105	26	to	to	PART
cjal-3183	1105	27	appeal	appeal	VERB
cjal-3183	1105	28	to	to	ADP
cjal-3183	1105	29	the	the	DET
cjal-3183	1105	30	taxpayer	taxpayer	NOUN
cjal-3183	1105	31	's	's	PART
cjal-3183	1105	32	sense	sense	NOUN
cjal-3183	1105	33	of	of	ADP
cjal-3183	1105	34	shame.21	shame.21	PROPN
cjal-3183	1105	35	4	4	NUM
cjal-3183	1105	36	it	it	PRON
cjal-3183	1105	37	is	be	AUX
cjal-3183	1105	38	apparent	apparent	ADJ
cjal-3183	1105	39	that	that	SCONJ
cjal-3183	1105	40	the	the	DET
cjal-3183	1105	41	way	way	NOUN
cjal-3183	1105	42	law	law	NOUN
cjal-3183	1105	43	was	be	AUX
cjal-3183	1105	44	used	use	VERB
cjal-3183	1105	45	to	to	PART
cjal-3183	1105	46	appeal	appeal	VERB
cjal-3183	1105	47	to	to	ADP
cjal-3183	1105	48	the	the	DET
cjal-3183	1105	49	taxpayer	taxpayer	NOUN
cjal-3183	1105	50	's	's	PART
cjal-3183	1105	51	sense	sense	NOUN
cjal-3183	1105	52	of	of	ADP
cjal-3183	1105	53	shame	shame	NOUN
cjal-3183	1105	54	was	be	AUX
cjal-3183	1105	55	different	different	ADJ
cjal-3183	1105	56	from	from	ADP
cjal-3183	1105	57	the	the	DET
cjal-3183	1105	58	way	way	NOUN
cjal-3183	1105	59	law	law	NOUN
cjal-3183	1105	60	was	be	AUX
cjal-3183	1105	61	relied	rely	VERB
cjal-3183	1105	62	upon	upon	SCONJ
cjal-3183	1105	63	to	to	PART
cjal-3183	1105	64	show	show	VERB
cjal-3183	1105	65	proper	proper	ADJ
cjal-3183	1105	66	authorization	authorization	NOUN
cjal-3183	1105	67	to	to	ADP
cjal-3183	1105	68	the	the	DET
cjal-3183	1105	69	superiors	superior	NOUN
cjal-3183	1105	70	.	.	PUNCT
cjal-3183	1106	1	substantive	substantive	ADJ
cjal-3183	1106	2	specificity	specificity	NOUN
cjal-3183	1106	3	and	and	CCONJ
cjal-3183	1106	4	unequivocality	unequivocality	NOUN
cjal-3183	1106	5	in	in	ADP
cjal-3183	1106	6	authorization	authorization	NOUN
cjal-3183	1106	7	was	be	AUX
cjal-3183	1106	8	important	important	ADJ
cjal-3183	1106	9	when	when	SCONJ
cjal-3183	1106	10	the	the	DET
cjal-3183	1106	11	local	local	ADJ
cjal-3183	1106	12	officials	official	NOUN
cjal-3183	1106	13	justified	justify	VERB
cjal-3183	1106	14	their	their	PRON
cjal-3183	1106	15	action	action	NOUN
cjal-3183	1106	16	to	to	ADP
cjal-3183	1106	17	their	their	PRON
cjal-3183	1106	18	superiors	superior	NOUN
cjal-3183	1106	19	.	.	PUNCT
cjal-3183	1107	1	on	on	ADP
cjal-3183	1107	2	the	the	DET
cjal-3183	1107	3	other	other	ADJ
cjal-3183	1107	4	hand	hand	NOUN
cjal-3183	1107	5	,	,	PUNCT
cjal-3183	1107	6	when	when	SCONJ
cjal-3183	1107	7	the	the	DET
cjal-3183	1107	8	local	local	ADJ
cjal-3183	1107	9	officials	official	NOUN
cjal-3183	1107	10	tried	try	VERB
cjal-3183	1107	11	to	to	PART
cjal-3183	1107	12	appeal	appeal	VERB
cjal-3183	1107	13	to	to	ADP
cjal-3183	1107	14	the	the	DET
cjal-3183	1107	15	taxpayer	taxpayer	NOUN
cjal-3183	1107	16	's	's	PART
cjal-3183	1107	17	sense	sense	NOUN
cjal-3183	1107	18	of	of	ADP
cjal-3183	1107	19	shame	shame	NOUN
cjal-3183	1107	20	in	in	ADP
cjal-3183	1107	21	an	an	DET
cjal-3183	1107	22	attempt	attempt	NOUN
cjal-3183	1107	23	to	to	PART
cjal-3183	1107	24	induce	induce	VERB
cjal-3183	1107	25	compliance	compliance	NOUN
cjal-3183	1107	26	,	,	PUNCT
cjal-3183	1107	27	they	they	PRON
cjal-3183	1107	28	focused	focus	VERB
cjal-3183	1107	29	on	on	ADP
cjal-3183	1107	30	the	the	DET
cjal-3183	1107	31	question	question	NOUN
cjal-3183	1107	32	of	of	ADP
cjal-3183	1107	33	the	the	DET
cjal-3183	1107	34	form	form	NOUN
cjal-3183	1107	35	of	of	ADP
cjal-3183	1107	36	law	law	NOUN
cjal-3183	1107	37	.	.	PUNCT
cjal-3183	1108	1	214	214	NUM
cjal-3183	1108	2	.	.	PUNCT
cjal-3183	1109	1	there	there	PRON
cjal-3183	1109	2	were	be	VERB
cjal-3183	1109	3	also	also	ADV
cjal-3183	1109	4	other	other	ADJ
cjal-3183	1109	5	legal	legal	ADJ
cjal-3183	1109	6	advantages	advantage	NOUN
cjal-3183	1109	7	for	for	SCONJ
cjal-3183	1109	8	the	the	DET
cjal-3183	1109	9	local	local	ADJ
cjal-3183	1109	10	officials	official	NOUN
cjal-3183	1109	11	to	to	PART
cjal-3183	1109	12	rely	rely	VERB
cjal-3183	1109	13	on	on	ADP
cjal-3183	1109	14	a	a	DET
cjal-3183	1109	15	legislative	legislative	ADJ
cjal-3183	1109	16	provision	provision	NOUN
cjal-3183	1109	17	instead	instead	ADV
cjal-3183	1109	18	of	of	ADP
cjal-3183	1109	19	ministerial	ministerial	ADJ
cjal-3183	1109	20	pronouncements	pronouncement	NOUN
cjal-3183	1109	21	as	as	ADP
cjal-3183	1109	22	the	the	DET
cjal-3183	1109	23	basis	basis	NOUN
cjal-3183	1109	24	against	against	ADP
cjal-3183	1109	25	the	the	DET
cjal-3183	1109	26	taxpayer	taxpayer	NOUN
cjal-3183	1109	27	.	.	PUNCT
cjal-3183	1110	1	under	under	ADP
cjal-3183	1110	2	the	the	DET
cjal-3183	1110	3	administrative	administrative	ADJ
cjal-3183	1110	4	litigation	litigation	PROPN
cjal-3183	1110	5	law	law	NOUN
cjal-3183	1110	6	,	,	PUNCT
cjal-3183	1110	7	courts	court	NOUN
cjal-3183	1110	8	shall	shall	AUX
cjal-3183	1110	9	decide	decide	VERB
cjal-3183	1110	10	cases	case	NOUN
cjal-3183	1110	11	on	on	ADP
cjal-3183	1110	12	the	the	DET
cjal-3183	1110	13	basis	basis	NOUN
cjal-3183	1110	14	of	of	ADP
cjal-3183	1110	15	legislation	legislation	NOUN
cjal-3183	1110	16	,	,	PUNCT
cjal-3183	1110	17	government	government	NOUN
cjal-3183	1110	18	regulations	regulation	NOUN
cjal-3183	1110	19	and	and	CCONJ
cjal-3183	1110	20	local	local	ADJ
cjal-3183	1110	21	regulations	regulation	NOUN
cjal-3183	1110	22	.	.	PUNCT
cjal-3183	1111	1	administrative	administrative	ADJ
cjal-3183	1111	2	litigation	litigation	PROPN
cjal-3183	1111	3	law	law	NOUN
cjal-3183	1111	4	,	,	PUNCT
cjal-3183	1111	5	supra	supra	PROPN
cjal-3183	1111	6	note	note	PROPN
cjal-3183	1111	7	19	19	NUM
cjal-3183	1111	8	,	,	PUNCT
cjal-3183	1111	9	art	art	NOUN
cjal-3183	1111	10	.	.	PUNCT
cjal-3183	1112	1	53	53	NUM
cjal-3183	1112	2	.	.	PUNCT
cjal-3183	1113	1	on	on	ADP
cjal-3183	1113	2	the	the	DET
cjal-3183	1113	3	otherhand	otherhand	PROPN
cjal-3183	1113	4	,	,	PUNCT
cjal-3183	1113	5	courts	court	NOUN
cjal-3183	1113	6	can	can	AUX
cjal-3183	1113	7	only	only	ADV
cjal-3183	1113	8	use	use	VERB
cjal-3183	1113	9	ministerial	ministerial	ADJ
cjal-3183	1113	10	rules	rule	NOUN
cjal-3183	1113	11	as	as	ADP
cjal-3183	1113	12	references	reference	NOUN
cjal-3183	1113	13	,	,	PUNCT
cjal-3183	1113	14	i	i	PROPN
cjal-3183	1113	15	d.	d.	PROPN
cjal-3183	1113	16	,	,	PUNCT
cjal-3183	1113	17	art	art	NOUN
cjal-3183	1113	18	.	.	PUNCT
cjal-3183	1114	1	53	53	NUM
cjal-3183	1114	2	.	.	PUNCT
cjal-3183	1115	1	as	as	SCONJ
cjal-3183	1115	2	ministerial	ministerial	ADJ
cjal-3183	1115	3	rules	rule	NOUN
cjal-3183	1115	4	have	have	VERB
cjal-3183	1115	5	alowerstatus	alowerstatus	NOUN
cjal-3183	1115	6	than	than	ADP
cjal-3183	1115	7	legislation	legislation	NOUN
cjal-3183	1115	8	and	and	CCONJ
cjal-3183	1115	9	governmentregulations	governmentregulation	NOUN
cjal-3183	1115	10	in	in	ADP
cjal-3183	1115	11	an	an	DET
cjal-3183	1115	12	administrativelitigationproceeding	administrativelitigationproceeding	NOUN
cjal-3183	1115	13	,	,	PUNCT
cjal-3183	1115	14	the	the	DET
cjal-3183	1115	15	taxpayer	taxpayer	NOUN
cjal-3183	1115	16	would	would	AUX
cjal-3183	1115	17	have	have	VERB
cjal-3183	1115	18	a	a	DET
cjal-3183	1115	19	better	well	ADJ
cjal-3183	1115	20	argument	argument	NOUN
cjal-3183	1115	21	against	against	ADP
cjal-3183	1115	22	the	the	DET
cjal-3183	1115	23	official	official	ADJ
cjal-3183	1115	24	decision	decision	NOUN
cjal-3183	1115	25	ifthe	ifthe	PROPN
cjal-3183	1115	26	latter	latter	ADJ
cjal-3183	1115	27	was	be	AUX
cjal-3183	1115	28	based	base	VERB
cjal-3183	1115	29	solely	solely	ADV
cjal-3183	1115	30	on	on	ADP
cjal-3183	1115	31	ministerial	ministerial	ADJ
cjal-3183	1115	32	rules	rule	NOUN
cjal-3183	1115	33	.	.	PUNCT
cjal-3183	1116	1	invoking	invoke	VERB
cjal-3183	1116	2	ministerial	ministerial	ADJ
cjal-3183	1116	3	rules	rule	NOUN
cjal-3183	1116	4	alone	alone	ADV
cjal-3183	1116	5	might	might	AUX
cjal-3183	1116	6	therefore	therefore	ADV
cjal-3183	1116	7	encourage	encourage	VERB
cjal-3183	1116	8	the	the	DET
cjal-3183	1116	9	taxpayer	taxpayer	NOUN
cjal-3183	1116	10	to	to	PART
cjal-3183	1116	11	bring	bring	VERB
cjal-3183	1116	12	administrative	administrative	ADJ
cjal-3183	1116	13	litigation	litigation	NOUN
cjal-3183	1116	14	.	.	PUNCT
cjal-3183	1117	1	some	some	DET
cjal-3183	1117	2	difficult	difficult	ADJ
cjal-3183	1117	3	questions	question	NOUN
cjal-3183	1117	4	may	may	AUX
cjal-3183	1117	5	arise	arise	VERB
cjal-3183	1117	6	,	,	PUNCT
cjal-3183	1117	7	however	however	ADV
cjal-3183	1117	8	,	,	PUNCT
cjal-3183	1117	9	from	from	ADP
cjal-3183	1117	10	the	the	DET
cjal-3183	1117	11	officials	official	NOUN
cjal-3183	1117	12	'	'	PART
cjal-3183	1117	13	reliance	reliance	NOUN
cjal-3183	1117	14	on	on	ADP
cjal-3183	1117	15	article	article	NOUN
cjal-3183	1117	16	2	2	NUM
cjal-3183	1117	17	of	of	ADP
cjal-3183	1117	18	the	the	DET
cjal-3183	1117	19	cicta	cicta	NOUN
cjal-3183	1117	20	instead	instead	ADV
cjal-3183	1117	21	of	of	ADP
cjal-3183	1117	22	ministerial	ministerial	ADJ
cjal-3183	1117	23	circulars	circular	NOUN
cjal-3183	1117	24	as	as	ADP
cjal-3183	1117	25	the	the	DET
cjal-3183	1117	26	basis	basis	NOUN
cjal-3183	1117	27	for	for	ADP
cjal-3183	1117	28	the	the	DET
cjal-3183	1117	29	taxpayer	taxpayer	NOUN
cjal-3183	1117	30	's	's	PART
cjal-3183	1117	31	violation	violation	NOUN
cjal-3183	1117	32	.	.	PUNCT
cjal-3183	1118	1	howshould	howshould	AUX
cjal-3183	1118	2	one	one	NUM
cjal-3183	1118	3	explain	explain	VERB
cjal-3183	1118	4	that	that	SCONJ
cjal-3183	1118	5	theministerial	theministerial	ADJ
cjal-3183	1118	6	pronouncements	pronouncement	NOUN
cjal-3183	1118	7	during	during	ADP
cjal-3183	1118	8	the	the	DET
cjal-3183	1118	9	1980s	1980	NOUN
cjal-3183	1118	10	authorized	authorize	VERB
cjal-3183	1118	11	the	the	DET
cjal-3183	1118	12	officials	official	NOUN
cjal-3183	1118	13	to	to	PART
cjal-3183	1118	14	impose	impose	VERB
cjal-3183	1118	15	the	the	DET
cjal-3183	1118	16	cicton	cicton	NOUN
cjal-3183	1118	17	golfcourses	golfcourse	NOUN
cjal-3183	1118	18	,	,	PUNCT
cjal-3183	1118	19	but	but	CCONJ
cjal-3183	1118	20	the	the	DET
cjal-3183	1118	21	cicta	cicta	NOUN
cjal-3183	1118	22	as	as	SCONJ
cjal-3183	1118	23	enacted	enact	VERB
cjal-3183	1118	24	in	in	ADP
cjal-3183	1118	25	1958	1958	NUM
cjal-3183	1118	26	already	already	ADV
cjal-3183	1118	27	imposed	impose	VERB
cjal-3183	1118	28	a	a	DET
cjal-3183	1118	29	liability	liability	NOUN
cjal-3183	1118	30	on	on	ADP
cjal-3183	1118	31	the	the	DET
cjal-3183	1118	32	golf	golf	NOUN
cjal-3183	1118	33	course	course	NOUN
cjal-3183	1118	34	?	?	PUNCT
cjal-3183	1119	1	how	how	SCONJ
cjal-3183	1119	2	can	can	AUX
cjal-3183	1119	3	one	one	PRON
cjal-3183	1119	4	separate	separate	VERB
cjal-3183	1119	5	the	the	DET
cjal-3183	1119	6	issue	issue	NOUN
cjal-3183	1119	7	of	of	ADP
cjal-3183	1119	8	authorization	authorization	NOUN
cjal-3183	1119	9	for	for	ADP
cjal-3183	1119	10	the	the	DET
cjal-3183	1119	11	official	official	ADJ
cjal-3183	1119	12	act	act	NOUN
cjal-3183	1119	13	from	from	ADP
cjal-3183	1119	14	the	the	DET
cjal-3183	1119	15	issue	issue	NOUN
cjal-3183	1119	16	of	of	ADP
cjal-3183	1119	17	liability	liability	NOUN
cjal-3183	1119	18	of	of	ADP
cjal-3183	1119	19	the	the	DET
cjal-3183	1119	20	taxpayer	taxpayer	NOUN
cjal-3183	1119	21	?	?	PUNCT
cjal-3183	1120	1	the	the	DET
cjal-3183	1120	2	answers	answer	NOUN
cjal-3183	1120	3	to	to	ADP
cjal-3183	1120	4	those	those	DET
cjal-3183	1120	5	questions	question	NOUN
cjal-3183	1120	6	are	be	AUX
cjal-3183	1120	7	left	leave	VERB
cjal-3183	1120	8	for	for	ADP
cjal-3183	1120	9	another	another	DET
cjal-3183	1120	10	day	day	NOUN
cjal-3183	1120	11	.	.	PUNCT
cjal-3183	1121	1	1998	1998	NUM
cjal-3183	1121	2	]	]	PUNCT
cjal-3183	1121	3	columbia	columbia	PROPN
cjal-3183	1121	4	journal	journal	PROPN
cjal-3183	1121	5	ofasianlaw	ofasianlaw	PROPN
cjal-3183	1121	6	c.	c.	PROPN
cjal-3183	1121	7	appeal	appeal	NOUN
cjal-3183	1121	8	to	to	ADP
cjal-3183	1121	9	the	the	DET
cjal-3183	1121	10	taxpayer	taxpayer	NOUN
cjal-3183	1121	11	's	's	PART
cjal-3183	1121	12	self	self	NOUN
cjal-3183	1121	13	-	-	PUNCT
cjal-3183	1121	14	interest	interest	NOUN
cjal-3183	1121	15	the	the	DET
cjal-3183	1121	16	officials	official	NOUN
cjal-3183	1121	17	also	also	ADV
cjal-3183	1121	18	tried	try	VERB
cjal-3183	1121	19	to	to	PART
cjal-3183	1121	20	induce	induce	VERB
cjal-3183	1121	21	the	the	DET
cjal-3183	1121	22	taxpayer	taxpayer	NOUN
cjal-3183	1121	23	's	's	PART
cjal-3183	1121	24	compliance	compliance	NOUN
cjal-3183	1121	25	by	by	ADP
cjal-3183	1121	26	appealing	appeal	VERB
cjal-3183	1121	27	to	to	ADP
cjal-3183	1121	28	self	self	NOUN
cjal-3183	1121	29	-	-	PUNCT
cjal-3183	1121	30	interest	interest	NOUN
cjal-3183	1121	31	and	and	CCONJ
cjal-3183	1121	32	rationality	rationality	NOUN
cjal-3183	1121	33	.	.	PUNCT
cjal-3183	1122	1	in	in	ADP
cjal-3183	1122	2	their	their	PRON
cjal-3183	1122	3	1996	1996	NUM
cjal-3183	1122	4	request	request	NOUN
cjal-3183	1122	5	,	,	PUNCT
cjal-3183	1122	6	the	the	DET
cjal-3183	1122	7	local	local	ADJ
cjal-3183	1122	8	tax	tax	NOUN
cjal-3183	1122	9	officials	official	NOUN
cjal-3183	1122	10	sought	seek	VERB
cjal-3183	1122	11	approval	approval	NOUN
cjal-3183	1122	12	from	from	ADP
cjal-3183	1122	13	the	the	DET
cjal-3183	1122	14	sgat	sgat	NOUN
cjal-3183	1122	15	for	for	ADP
cjal-3183	1122	16	their	their	PRON
cjal-3183	1122	17	decision	decision	NOUN
cjal-3183	1122	18	holding	hold	VERB
cjal-3183	1122	19	the	the	DET
cjal-3183	1122	20	jv	jv	NOUN
cjal-3183	1122	21	liable	liable	ADJ
cjal-3183	1122	22	for	for	ADP
cjal-3183	1122	23	business	business	NOUN
cjal-3183	1122	24	tax	tax	NOUN
cjal-3183	1122	25	on	on	ADP
cjal-3183	1122	26	overseas	overseas	ADJ
cjal-3183	1122	27	club	club	NOUN
cjal-3183	1122	28	membership	membership	NOUN
cjal-3183	1122	29	fees	fee	NOUN
cjal-3183	1122	30	.	.	PUNCT
cjal-3183	1123	1	they	they	PRON
cjal-3183	1123	2	then	then	ADV
cjal-3183	1123	3	used	use	VERB
cjal-3183	1123	4	the	the	DET
cjal-3183	1123	5	sgat	sgat	NOUN
cjal-3183	1123	6	's	's	PART
cjal-3183	1123	7	1997	1997	NUM
cjal-3183	1123	8	reply	reply	NOUN
cjal-3183	1123	9	to	to	PART
cjal-3183	1123	10	induce	induce	VERB
cjal-3183	1123	11	the	the	DET
cjal-3183	1123	12	taxpayer	taxpayer	NOUN
cjal-3183	1123	13	's	's	PART
cjal-3183	1123	14	compliance	compliance	NOUN
cjal-3183	1123	15	.	.	PUNCT
cjal-3183	1124	1	although	although	SCONJ
cjal-3183	1124	2	the	the	DET
cjal-3183	1124	3	sgat	sgat	NOUN
cjal-3183	1124	4	's	's	PART
cjal-3183	1124	5	ex	ex	X
cjal-3183	1124	6	post	post	X
cjal-3183	1124	7	facto	facto	X
cjal-3183	1124	8	ruling	ruling	NOUN
cjal-3183	1124	9	may	may	AUX
cjal-3183	1124	10	not	not	PART
cjal-3183	1124	11	give	give	VERB
cjal-3183	1124	12	rise	rise	NOUN
cjal-3183	1124	13	to	to	ADP
cjal-3183	1124	14	a	a	DET
cjal-3183	1124	15	sense	sense	NOUN
cjal-3183	1124	16	of	of	ADP
cjal-3183	1124	17	shame	shame	NOUN
cjal-3183	1124	18	because	because	SCONJ
cjal-3183	1124	19	it	it	PRON
cjal-3183	1124	20	was	be	AUX
cjal-3183	1124	21	not	not	PART
cjal-3183	1124	22	a	a	DET
cjal-3183	1124	23	publicly	publicly	ADV
cjal-3183	1124	24	announced	announce	VERB
cjal-3183	1124	25	rule	rule	NOUN
cjal-3183	1124	26	,	,	PUNCT
cjal-3183	1124	27	using	use	VERB
cjal-3183	1124	28	the	the	DET
cjal-3183	1124	29	sgat	sgat	NOUN
cjal-3183	1124	30	's	's	PART
cjal-3183	1124	31	ruling	ruling	NOUN
cjal-3183	1124	32	could	could	AUX
cjal-3183	1124	33	still	still	ADV
cjal-3183	1124	34	appeal	appeal	VERB
cjal-3183	1124	35	to	to	ADP
cjal-3183	1124	36	the	the	DET
cjal-3183	1124	37	taxpayer	taxpayer	NOUN
cjal-3183	1124	38	's	's	PART
cjal-3183	1124	39	self	self	NOUN
cjal-3183	1124	40	-	-	PUNCT
cjal-3183	1124	41	interest	interest	NOUN
cjal-3183	1124	42	and	and	CCONJ
cjal-3183	1124	43	rationality	rationality	NOUN
cjal-3183	1124	44	.	.	PUNCT
cjal-3183	1125	1	in	in	ADP
cjal-3183	1125	2	chinese	chinese	ADJ
cjal-3183	1125	3	practice	practice	NOUN
cjal-3183	1125	4	,	,	PUNCT
cjal-3183	1125	5	after	after	ADP
cjal-3183	1125	6	a	a	DET
cjal-3183	1125	7	decision	decision	NOUN
cjal-3183	1125	8	by	by	ADP
cjal-3183	1125	9	the	the	DET
cjal-3183	1125	10	state	state	NOUN
cjal-3183	1125	11	highest	high	ADJ
cjal-3183	1125	12	tax	tax	NOUN
cjal-3183	1125	13	bureaucracy	bureaucracy	NOUN
cjal-3183	1125	14	,	,	PUNCT
cjal-3183	1125	15	a	a	DET
cjal-3183	1125	16	matter	matter	NOUN
cjal-3183	1125	17	is	be	AUX
cjal-3183	1125	18	considered	consider	VERB
cjal-3183	1125	19	authoritatively	authoritatively	ADV
cjal-3183	1125	20	settled	settle	VERB
cjal-3183	1125	21	25	25	NUM
cjal-3183	1125	22	and	and	CCONJ
cjal-3183	1125	23	chances	chance	NOUN
cjal-3183	1125	24	for	for	ADP
cjal-3183	1125	25	reversal	reversal	NOUN
cjal-3183	1125	26	are	be	AUX
cjal-3183	1125	27	practically	practically	ADV
cjal-3183	1125	28	nil.21	nil.21	ADJ
cjal-3183	1125	29	6	6	NUM
cjal-3183	1125	30	if	if	SCONJ
cjal-3183	1125	31	the	the	DET
cjal-3183	1125	32	taxpayer	taxpayer	NOUN
cjal-3183	1125	33	continues	continue	VERB
cjal-3183	1125	34	to	to	PART
cjal-3183	1125	35	resist	resist	VERB
cjal-3183	1125	36	,	,	PUNCT
cjal-3183	1125	37	it	it	PRON
cjal-3183	1125	38	does	do	VERB
cjal-3183	1125	39	so	so	ADV
cjal-3183	1125	40	at	at	ADP
cjal-3183	1125	41	its	its	PRON
cjal-3183	1125	42	own	own	ADJ
cjal-3183	1125	43	peril	peril	NOUN
cjal-3183	1125	44	.	.	PUNCT
cjal-3183	1126	1	not	not	PART
cjal-3183	1126	2	only	only	ADV
cjal-3183	1126	3	would	would	AUX
cjal-3183	1126	4	nothing	nothing	PRON
cjal-3183	1126	5	be	be	AUX
cjal-3183	1126	6	changed	change	VERB
cjal-3183	1126	7	,	,	PUNCT
cjal-3183	1126	8	but	but	CCONJ
cjal-3183	1126	9	moreover	moreover	ADV
cjal-3183	1126	10	the	the	DET
cjal-3183	1126	11	fine	fine	NOUN
cjal-3183	1126	12	for	for	ADP
cjal-3183	1126	13	late	late	ADJ
cjal-3183	1126	14	payment	payment	NOUN
cjal-3183	1126	15	continue	continue	VERB
cjal-3183	1126	16	to	to	PART
cjal-3183	1126	17	accrue	accrue	VERB
cjal-3183	1126	18	daily.217	daily.217	NOUN
cjal-3183	1126	19	if	if	SCONJ
cjal-3183	1126	20	the	the	DET
cjal-3183	1126	21	taxpayer	taxpayer	NOUN
cjal-3183	1126	22	was	be	AUX
cjal-3183	1126	23	rational	rational	ADJ
cjal-3183	1126	24	,	,	PUNCT
cjal-3183	1126	25	the	the	DET
cjal-3183	1126	26	sgat	sgat	NOUN
cjal-3183	1126	27	's	's	PART
cjal-3183	1126	28	instruction	instruction	NOUN
cjal-3183	1126	29	would	would	AUX
cjal-3183	1126	30	thus	thus	ADV
cjal-3183	1126	31	be	be	AUX
cjal-3183	1126	32	expected	expect	VERB
cjal-3183	1126	33	to	to	PART
cjal-3183	1126	34	induce	induce	VERB
cjal-3183	1126	35	cooperation	cooperation	NOUN
cjal-3183	1126	36	and	and	CCONJ
cjal-3183	1126	37	compliance	compliance	NOUN
cjal-3183	1126	38	.	.	PUNCT
cjal-3183	1127	1	by	by	ADP
cjal-3183	1127	2	spring	spring	NOUN
cjal-3183	1127	3	1997	1997	NUM
cjal-3183	1127	4	,	,	PUNCT
cjal-3183	1127	5	the	the	DET
cjal-3183	1127	6	local	local	ADJ
cjal-3183	1127	7	taxation	taxation	NOUN
cjal-3183	1127	8	bureau	bureau	NOUN
cjal-3183	1127	9	believed	believe	VERB
cjal-3183	1127	10	it	it	PRON
cjal-3183	1127	11	had	have	VERB
cjal-3183	1127	12	to	to	PART
cjal-3183	1127	13	show	show	VERB
cjal-3183	1127	14	the	the	DET
cjal-3183	1127	15	coercive	coercive	ADJ
cjal-3183	1127	16	aspect	aspect	NOUN
cjal-3183	1127	17	of	of	ADP
cjal-3183	1127	18	law	law	NOUN
cjal-3183	1127	19	in	in	ADP
cjal-3183	1127	20	order	order	NOUN
cjal-3183	1127	21	to	to	PART
cjal-3183	1127	22	induce	induce	VERB
cjal-3183	1127	23	compliance	compliance	NOUN
cjal-3183	1127	24	.	.	PUNCT
cjal-3183	1128	1	in	in	ADP
cjal-3183	1128	2	april	april	PROPN
cjal-3183	1128	3	1997	1997	NUM
cjal-3183	1128	4	,	,	PUNCT
cjal-3183	1128	5	it	it	PRON
cjal-3183	1128	6	seized	seize	VERB
cjal-3183	1128	7	baori	baori	NOUN
cjal-3183	1128	8	's	's	PART
cjal-3183	1128	9	motor	motor	NOUN
cjal-3183	1128	10	vehicles	vehicle	NOUN
cjal-3183	1128	11	and	and	CCONJ
cjal-3183	1128	12	bank	bank	NOUN
cjal-3183	1128	13	accounts	account	NOUN
cjal-3183	1128	14	and	and	CCONJ
cjal-3183	1128	15	,	,	PUNCT
cjal-3183	1128	16	when	when	SCONJ
cjal-3183	1128	17	the	the	DET
cjal-3183	1128	18	taxpayer	taxpayer	NOUN
cjal-3183	1128	19	still	still	ADV
cjal-3183	1128	20	failed	fail	VERB
cjal-3183	1128	21	to	to	PART
cjal-3183	1128	22	pay	pay	VERB
cjal-3183	1128	23	the	the	DET
cjal-3183	1128	24	full	full	ADJ
cjal-3183	1128	25	amount	amount	NOUN
cjal-3183	1128	26	due	due	ADJ
cjal-3183	1128	27	,	,	PUNCT
cjal-3183	1128	28	it	it	PRON
cjal-3183	1128	29	auctioned	auction	VERB
cjal-3183	1128	30	off	off	ADP
cjal-3183	1128	31	the	the	DET
cjal-3183	1128	32	vehicles	vehicle	NOUN
cjal-3183	1128	33	the	the	DET
cjal-3183	1128	34	following	following	ADJ
cjal-3183	1128	35	month.218	month.218	NOUN
cjal-3183	1128	36	technically	technically	ADV
cjal-3183	1128	37	speaking	speak	VERB
cjal-3183	1128	38	,	,	PUNCT
cjal-3183	1128	39	the	the	DET
cjal-3183	1128	40	local	local	ADJ
cjal-3183	1128	41	tax	tax	NOUN
cjal-3183	1128	42	authorities	authority	NOUN
cjal-3183	1128	43	did	do	AUX
cjal-3183	1128	44	not	not	PART
cjal-3183	1128	45	have	have	VERB
cjal-3183	1128	46	to	to	PART
cjal-3183	1128	47	take	take	VERB
cjal-3183	1128	48	piecemeal	piecemeal	ADJ
cjal-3183	1128	49	action	action	NOUN
cjal-3183	1128	50	against	against	ADP
cjal-3183	1128	51	the	the	DET
cjal-3183	1128	52	property	property	NOUN
cjal-3183	1128	53	of	of	ADP
cjal-3183	1128	54	the	the	DET
cjal-3183	1128	55	delinquent	delinquent	ADJ
cjal-3183	1128	56	taxpayer	taxpayer	NOUN
cjal-3183	1128	57	;	;	PUNCT
cjal-3183	1128	58	they	they	PRON
cjal-3183	1128	59	could	could	AUX
cjal-3183	1128	60	have	have	AUX
cjal-3183	1128	61	seized	seize	VERB
cjal-3183	1128	62	all	all	DET
cjal-3183	1128	63	the	the	DET
cjal-3183	1128	64	property	property	NOUN
cjal-3183	1128	65	of	of	ADP
cjal-3183	1128	66	the	the	DET
cjal-3183	1128	67	taxpayer	taxpayer	NOUN
cjal-3183	1128	68	to	to	PART
cjal-3183	1128	69	satisfy	satisfy	VERB
cjal-3183	1128	70	the	the	DET
cjal-3183	1128	71	government	government	NOUN
cjal-3183	1128	72	claim	claim	NOUN
cjal-3183	1128	73	at	at	ADP
cjal-3183	1128	74	once.219	once.219	ADP
cjal-3183	1128	75	the	the	DET
cjal-3183	1128	76	april	april	PROPN
cjal-3183	1128	77	1997	1997	NUM
cjal-3183	1128	78	action	action	NOUN
cjal-3183	1128	79	was	be	AUX
cjal-3183	1128	80	designed	design	VERB
cjal-3183	1128	81	to	to	PART
cjal-3183	1128	82	show	show	VERB
cjal-3183	1128	83	the	the	DET
cjal-3183	1128	84	seriousness	seriousness	NOUN
cjal-3183	1128	85	of	of	ADP
cjal-3183	1128	86	the	the	DET
cjal-3183	1128	87	local	local	ADJ
cjal-3183	1128	88	officials	official	NOUN
cjal-3183	1128	89	who	who	PRON
cjal-3183	1128	90	still	still	ADV
cjal-3183	1128	91	hoped	hope	VERB
cjal-3183	1128	92	that	that	SCONJ
cjal-3183	1128	93	the	the	DET
cjal-3183	1128	94	japanese	japanese	ADJ
cjal-3183	1128	95	215	215	NUM
cjal-3183	1128	96	.	.	PUNCT
cjal-3183	1129	1	for	for	ADP
cjal-3183	1129	2	the	the	DET
cjal-3183	1129	3	practice	practice	NOUN
cjal-3183	1129	4	of	of	ADP
cjal-3183	1129	5	viewing	view	VERB
cjal-3183	1129	6	the	the	DET
cjal-3183	1129	7	sgats	sgat	NOUN
cjal-3183	1129	8	instruction	instruction	NOUN
cjal-3183	1129	9	as	as	ADP
cjal-3183	1129	10	authoritative	authoritative	ADJ
cjal-3183	1129	11	,	,	PUNCT
cjal-3183	1129	12	see	see	VERB
cjal-3183	1129	13	the	the	DET
cjal-3183	1129	14	gulangyu	gulangyu	NOUN
cjal-3183	1129	15	aquarium	aquarium	NOUN
cjal-3183	1129	16	tax	tax	NOUN
cjal-3183	1129	17	case	case	NOUN
cjal-3183	1129	18	,	,	PUNCT
cjal-3183	1129	19	supra	supra	PROPN
cjal-3183	1129	20	note	note	NOUN
cjal-3183	1129	21	93	93	NUM
cjal-3183	1129	22	.	.	PUNCT
cjal-3183	1130	1	216	216	NUM
cjal-3183	1130	2	.	.	PUNCT
cjal-3183	1131	1	according	accord	VERB
cjal-3183	1131	2	to	to	ADP
cjal-3183	1131	3	a	a	DET
cjal-3183	1131	4	comment	comment	NOUN
cjal-3183	1131	5	on	on	ADP
cjal-3183	1131	6	the	the	DET
cjal-3183	1131	7	gulangyu	gulangyu	NOUN
cjal-3183	1131	8	aquarium	aquarium	NOUN
cjal-3183	1131	9	tax	tax	NOUN
cjal-3183	1131	10	case	case	NOUN
cjal-3183	1131	11	,	,	PUNCT
cjal-3183	1131	12	the	the	DET
cjal-3183	1131	13	sgat	sgat	NOUN
cjal-3183	1131	14	's	's	PART
cjal-3183	1131	15	reply	reply	NOUN
cjal-3183	1131	16	falls	fall	VERB
cjal-3183	1131	17	within	within	ADP
cjal-3183	1131	18	the	the	DET
cjal-3183	1131	19	category	category	NOUN
cjal-3183	1131	20	of	of	ADP
cjal-3183	1131	21	administrative	administrative	ADJ
cjal-3183	1131	22	interpretation	interpretation	NOUN
cjal-3183	1131	23	,	,	PUNCT
cjal-3183	1131	24	which	which	PRON
cjal-3183	1131	25	can	can	AUX
cjal-3183	1131	26	bind	bind	VERB
cjal-3183	1131	27	a	a	DET
cjal-3183	1131	28	people	people	NOUN
cjal-3183	1131	29	's	's	PART
cjal-3183	1131	30	court	court	NOUN
cjal-3183	1131	31	as	as	ADP
cjal-3183	1131	32	a	a	DET
cjal-3183	1131	33	legal	legal	ADJ
cjal-3183	1131	34	fact	fact	NOUN
cjal-3183	1131	35	or	or	CCONJ
cjal-3183	1131	36	evidence	evidence	NOUN
cjal-3183	1131	37	as	as	ADV
cjal-3183	1131	38	long	long	ADV
cjal-3183	1131	39	as	as	SCONJ
cjal-3183	1131	40	the	the	DET
cjal-3183	1131	41	sgat	sgat	NOUN
cjal-3183	1131	42	possesses	possess	VERB
cjal-3183	1131	43	the	the	DET
cjal-3183	1131	44	power	power	NOUN
cjal-3183	1131	45	to	to	PART
cjal-3183	1131	46	interpret	interpret	VERB
cjal-3183	1131	47	the	the	DET
cjal-3183	1131	48	underlying	underlying	ADJ
cjal-3183	1131	49	legislation	legislation	NOUN
cjal-3183	1131	50	or	or	CCONJ
cjal-3183	1131	51	regulations	regulation	NOUN
cjal-3183	1131	52	.	.	PUNCT
cjal-3183	1132	1	20	20	NUM
cjal-3183	1132	2	anlixuan	anlixuan	PROPN
cjal-3183	1132	3	,	,	PUNCT
cjal-3183	1132	4	supra	supra	PROPN
cjal-3183	1132	5	note	note	PROPN
cjal-3183	1132	6	93	93	NUM
cjal-3183	1132	7	,	,	PUNCT
cjal-3183	1132	8	at	at	ADP
cjal-3183	1132	9	333	333	NUM
cjal-3183	1132	10	.	.	PUNCT
cjal-3183	1133	1	in	in	ADP
cjal-3183	1133	2	practice	practice	NOUN
cjal-3183	1133	3	,	,	PUNCT
cjal-3183	1133	4	cases	case	NOUN
cjal-3183	1133	5	in	in	ADP
cjal-3183	1133	6	which	which	PRON
cjal-3183	1133	7	courts	court	NOUN
cjal-3183	1133	8	overthrew	overthrew	VERB
cjal-3183	1133	9	administrative	administrative	ADJ
cjal-3183	1133	10	interpretation	interpretation	NOUN
cjal-3183	1133	11	were	be	AUX
cjal-3183	1133	12	unheard	unheard	ADJ
cjal-3183	1133	13	of	of	ADP
cjal-3183	1133	14	.	.	PUNCT
cjal-3183	1134	1	a	a	DET
cjal-3183	1134	2	court	court	NOUN
cjal-3183	1134	3	is	be	AUX
cjal-3183	1134	4	not	not	PART
cjal-3183	1134	5	authorized	authorize	VERB
cjal-3183	1134	6	to	to	PART
cjal-3183	1134	7	substitute	substitute	VERB
cjal-3183	1134	8	its	its	PRON
cjal-3183	1134	9	interpretation	interpretation	NOUN
cjal-3183	1134	10	to	to	ADP
cjal-3183	1134	11	the	the	DET
cjal-3183	1134	12	interpretation	interpretation	NOUN
cjal-3183	1134	13	made	make	VERB
cjal-3183	1134	14	by	by	ADP
cjal-3183	1134	15	the	the	DET
cjal-3183	1134	16	competent	competent	ADJ
cjal-3183	1134	17	administrative	administrative	ADJ
cjal-3183	1134	18	authorities	authority	NOUN
cjal-3183	1134	19	.	.	PUNCT
cjal-3183	1135	1	see	see	VERB
cjal-3183	1135	2	supra	supra	PROPN
cjal-3183	1135	3	note	note	PROPN
cjal-3183	1135	4	19	19	NUM
cjal-3183	1135	5	.	.	NOUN
cjal-3183	1135	6	217	217	NUM
cjal-3183	1135	7	.	.	PUNCT
cjal-3183	1136	1	according	accord	VERB
cjal-3183	1136	2	to	to	ADP
cjal-3183	1136	3	the	the	DET
cjal-3183	1136	4	1992	1992	NUM
cjal-3183	1136	5	tax	tax	NOUN
cjal-3183	1136	6	collection	collection	NOUN
cjal-3183	1136	7	law	law	NOUN
cjal-3183	1136	8	,	,	PUNCT
cjal-3183	1136	9	zhinajin	zhinajin	NOUN
cjal-3183	1136	10	or	or	CCONJ
cjal-3183	1136	11	penalty	penalty	NOUN
cjal-3183	1136	12	for	for	ADP
cjal-3183	1136	13	late	late	ADJ
cjal-3183	1136	14	payment	payment	NOUN
cjal-3183	1136	15	compounds	compound	NOUN
cjal-3183	1136	16	at	at	ADP
cjal-3183	1136	17	a	a	DET
cjal-3183	1136	18	daily	daily	ADJ
cjal-3183	1136	19	rate	rate	NOUN
cjal-3183	1136	20	of	of	ADP
cjal-3183	1136	21	0.2	0.2	NUM
cjal-3183	1136	22	percent	percent	NOUN
cjal-3183	1136	23	.	.	PUNCT
cjal-3183	1137	1	1992	1992	NUM
cjal-3183	1137	2	tax	tax	NOUN
cjal-3183	1137	3	collection	collection	NOUN
cjal-3183	1137	4	law	law	NOUN
cjal-3183	1137	5	,	,	PUNCT
cjal-3183	1137	6	supra	supra	PROPN
cjal-3183	1137	7	note	note	NOUN
cjal-3183	1137	8	3	3	NUM
cjal-3183	1137	9	,	,	PUNCT
cjal-3183	1137	10	art	art	NOUN
cjal-3183	1137	11	.	.	PUNCT
cjal-3183	1138	1	20	20	NUM
cjal-3183	1138	2	.	.	PUNCT
cjal-3183	1139	1	in	in	ADP
cjal-3183	1139	2	baori	baori	NOUN
cjal-3183	1139	3	,	,	PUNCT
cjal-3183	1139	4	as	as	SCONJ
cjal-3183	1139	5	discussed	discuss	VERB
cjal-3183	1139	6	before	before	ADV
cjal-3183	1139	7	,	,	PUNCT
cjal-3183	1139	8	the	the	DET
cjal-3183	1139	9	penalty	penalty	NOUN
cjal-3183	1139	10	for	for	ADP
cjal-3183	1139	11	late	late	ADJ
cjal-3183	1139	12	payment	payment	NOUN
cjal-3183	1139	13	against	against	ADP
cjal-3183	1139	14	the	the	DET
cjal-3183	1139	15	jv	jv	NOUN
cjal-3183	1139	16	totalled	total	VERB
cjal-3183	1139	17	52,527,000	52,527,000	NUM
cjal-3183	1139	18	million	million	NUM
cjal-3183	1139	19	yuan	yuan	NOUN
cjal-3183	1139	20	from	from	ADP
cjal-3183	1139	21	july	july	PROPN
cjal-3183	1139	22	1	1	NUM
cjal-3183	1139	23	,	,	PUNCT
cjal-3183	1139	24	1996	1996	NUM
cjal-3183	1139	25	to	to	ADP
cjal-3183	1139	26	august	august	PROPN
cjal-3183	1139	27	18	18	NUM
cjal-3183	1139	28	,	,	PUNCT
cjal-3183	1139	29	1997	1997	NUM
cjal-3183	1139	30	.	.	PUNCT
cjal-3183	1140	1	announcement	announcement	NOUN
cjal-3183	1140	2	on	on	ADP
cjal-3183	1140	3	baori	baori	PROPN
cjal-3183	1140	4	,	,	PUNCT
cjal-3183	1140	5	supra	supra	PROPN
cjal-3183	1140	6	note	note	NOUN
cjal-3183	1140	7	3	3	NUM
cjal-3183	1140	8	,	,	PUNCT
cjal-3183	1140	9	at	at	ADP
cjal-3183	1140	10	7	7	NUM
cjal-3183	1140	11	.	.	NOUN
cjal-3183	1140	12	218	218	NUM
cjal-3183	1140	13	.	.	PUNCT
cjal-3183	1141	1	see	see	VERB
cjal-3183	1141	2	supra	supra	PROPN
cjal-3183	1141	3	notes	note	VERB
cjal-3183	1141	4	74	74	NUM
cjal-3183	1141	5	-	-	SYM
cjal-3183	1141	6	75	75	NUM
cjal-3183	1141	7	and	and	CCONJ
cjal-3183	1141	8	accompanying	accompany	VERB
cjal-3183	1141	9	text	text	NOUN
cjal-3183	1141	10	.	.	PUNCT
cjal-3183	1142	1	219	219	NUM
cjal-3183	1142	2	.	.	X
cjal-3183	1142	3	1992	1992	NUM
cjal-3183	1142	4	tax	tax	NOUN
cjal-3183	1142	5	collection	collection	NOUN
cjal-3183	1142	6	law	law	NOUN
cjal-3183	1142	7	,	,	PUNCT
cjal-3183	1142	8	supra	supra	PROPN
cjal-3183	1142	9	note	note	NOUN
cjal-3183	1142	10	3	3	NUM
cjal-3183	1142	11	,	,	PUNCT
cjal-3183	1142	12	art	art	NOUN
cjal-3183	1142	13	.	.	PUNCT
cjal-3183	1143	1	27	27	NUM
cjal-3183	1143	2	.	.	PUNCT
cjal-3183	1144	1	[	[	X
cjal-3183	1144	2	12:2	12:2	NUM
cjal-3183	1144	3	theadministrative	theadministrative	ADJ
cjal-3183	1144	4	use	use	NOUN
cjal-3183	1144	5	oflawin	oflawin	NOUN
cjal-3183	1144	6	china	china	PROPN
cjal-3183	1144	7	management	management	PROPN
cjal-3183	1144	8	would	would	AUX
cjal-3183	1144	9	ultimately	ultimately	ADV
cjal-3183	1144	10	be	be	AUX
cjal-3183	1144	11	persuaded	persuade	VERB
cjal-3183	1144	12	to	to	PART
cjal-3183	1144	13	comply.220	comply.220	VERB
cjal-3183	1144	14	only	only	ADV
cjal-3183	1144	15	after	after	SCONJ
cjal-3183	1144	16	it	it	PRON
cjal-3183	1144	17	became	become	VERB
cjal-3183	1144	18	clear	clear	ADJ
cjal-3183	1144	19	that	that	SCONJ
cjal-3183	1144	20	the	the	DET
cjal-3183	1144	21	japanese	japanese	ADJ
cjal-3183	1144	22	investor	investor	NOUN
cjal-3183	1144	23	was	be	AUX
cjal-3183	1144	24	not	not	PART
cjal-3183	1144	25	going	go	VERB
cjal-3183	1144	26	to	to	PART
cjal-3183	1144	27	change	change	VERB
cjal-3183	1144	28	its	its	PRON
cjal-3183	1144	29	mind	mind	NOUN
cjal-3183	1144	30	did	do	AUX
cjal-3183	1144	31	the	the	DET
cjal-3183	1144	32	local	local	ADJ
cjal-3183	1144	33	taxation	taxation	NOUN
cjal-3183	1144	34	bureau	bureau	NOUN
cjal-3183	1144	35	decide	decide	VERB
cjal-3183	1144	36	to	to	PART
cjal-3183	1144	37	take	take	VERB
cjal-3183	1144	38	a	a	DET
cjal-3183	1144	39	full	full	ADV
cjal-3183	1144	40	-	-	PUNCT
cjal-3183	1144	41	blown	blow	VERB
cjal-3183	1144	42	enforcement	enforcement	NOUN
cjal-3183	1144	43	action	action	NOUN
cjal-3183	1144	44	.	.	PUNCT
cjal-3183	1145	1	appealing	appeal	VERB
cjal-3183	1145	2	to	to	ADP
cjal-3183	1145	3	the	the	DET
cjal-3183	1145	4	taxpayer	taxpayer	NOUN
cjal-3183	1145	5	's	's	PART
cjal-3183	1145	6	sense	sense	NOUN
cjal-3183	1145	7	of	of	ADP
cjal-3183	1145	8	shame	shame	NOUN
cjal-3183	1145	9	and	and	CCONJ
cjal-3183	1145	10	appealing	appeal	VERB
cjal-3183	1145	11	to	to	ADP
cjal-3183	1145	12	its	its	PRON
cjal-3183	1145	13	selfinterest	selfinterest	NOUN
cjal-3183	1145	14	are	be	AUX
cjal-3183	1145	15	thus	thus	ADV
cjal-3183	1145	16	not	not	PART
cjal-3183	1145	17	mutually	mutually	ADV
cjal-3183	1145	18	exclusive	exclusive	ADJ
cjal-3183	1145	19	.	.	PUNCT
cjal-3183	1146	1	if	if	SCONJ
cjal-3183	1146	2	the	the	DET
cjal-3183	1146	3	officials	official	NOUN
cjal-3183	1146	4	had	have	VERB
cjal-3183	1146	5	difficulty	difficulty	NOUN
cjal-3183	1146	6	in	in	ADP
cjal-3183	1146	7	convincing	convince	VERB
cjal-3183	1146	8	the	the	DET
cjal-3183	1146	9	taxpayer	taxpayer	NOUN
cjal-3183	1146	10	that	that	SCONJ
cjal-3183	1146	11	it	it	PRON
cjal-3183	1146	12	had	have	AUX
cjal-3183	1146	13	indeed	indeed	ADV
cjal-3183	1146	14	violated	violate	VERB
cjal-3183	1146	15	a	a	DET
cjal-3183	1146	16	known	know	VERB
cjal-3183	1146	17	rule	rule	NOUN
cjal-3183	1146	18	,	,	PUNCT
cjal-3183	1146	19	they	they	PRON
cjal-3183	1146	20	could	could	AUX
cjal-3183	1146	21	then	then	ADV
cjal-3183	1146	22	turn	turn	VERB
cjal-3183	1146	23	to	to	ADP
cjal-3183	1146	24	the	the	DET
cjal-3183	1146	25	instructions	instruction	NOUN
cjal-3183	1146	26	obtained	obtain	VERB
cjal-3183	1146	27	from	from	ADP
cjal-3183	1146	28	the	the	DET
cjal-3183	1146	29	sgat	sgat	NOUN
cjal-3183	1146	30	to	to	PART
cjal-3183	1146	31	persuade	persuade	VERB
cjal-3183	1146	32	the	the	DET
cjal-3183	1146	33	taxpayer	taxpayer	NOUN
cjal-3183	1146	34	that	that	PRON
cjal-3183	1146	35	continued	continue	VERB
cjal-3183	1146	36	resistance	resistance	NOUN
cjal-3183	1146	37	to	to	ADP
cjal-3183	1146	38	the	the	DET
cjal-3183	1146	39	official	official	ADJ
cjal-3183	1146	40	determination	determination	NOUN
cjal-3183	1146	41	would	would	AUX
cjal-3183	1146	42	be	be	AUX
cjal-3183	1146	43	as	as	ADV
cjal-3183	1146	44	futile	futile	ADJ
cjal-3183	1146	45	as	as	SCONJ
cjal-3183	1146	46	it	it	PRON
cjal-3183	1146	47	was	be	AUX
cjal-3183	1146	48	costly	costly	ADJ
cjal-3183	1146	49	.	.	PUNCT
cjal-3183	1147	1	furthermore	furthermore	ADV
cjal-3183	1147	2	,	,	PUNCT
cjal-3183	1147	3	after	after	ADP
cjal-3183	1147	4	obtaining	obtain	VERB
cjal-3183	1147	5	such	such	ADJ
cjal-3183	1147	6	instructions	instruction	NOUN
cjal-3183	1147	7	from	from	ADP
cjal-3183	1147	8	the	the	DET
cjal-3183	1147	9	country	country	NOUN
cjal-3183	1147	10	's	's	PART
cjal-3183	1147	11	highest	high	ADJ
cjal-3183	1147	12	tax	tax	NOUN
cjal-3183	1147	13	administrative	administrative	ADJ
cjal-3183	1147	14	authorities	authority	NOUN
cjal-3183	1147	15	,	,	PUNCT
cjal-3183	1147	16	the	the	DET
cjal-3183	1147	17	local	local	ADJ
cjal-3183	1147	18	tax	tax	NOUN
cjal-3183	1147	19	officials	official	NOUN
cjal-3183	1147	20	could	could	AUX
cjal-3183	1147	21	rest	rest	AUX
cjal-3183	1147	22	assured	assure	VERB
cjal-3183	1147	23	that	that	SCONJ
cjal-3183	1147	24	they	they	PRON
cjal-3183	1147	25	could	could	AUX
cjal-3183	1147	26	safely	safely	ADV
cjal-3183	1147	27	weather	weather	VERB
cjal-3183	1147	28	any	any	DET
cjal-3183	1147	29	legal	legal	ADJ
cjal-3183	1147	30	challenge	challenge	NOUN
cjal-3183	1147	31	,	,	PUNCT
cjal-3183	1147	32	or	or	CCONJ
cjal-3183	1147	33	at	at	ADP
cjal-3183	1147	34	least	least	ADJ
cjal-3183	1147	35	,	,	PUNCT
cjal-3183	1147	36	that	that	SCONJ
cjal-3183	1147	37	their	their	PRON
cjal-3183	1147	38	superiors	superior	NOUN
cjal-3183	1147	39	would	would	AUX
cjal-3183	1147	40	stand	stand	VERB
cjal-3183	1147	41	by	by	ADP
cjal-3183	1147	42	them	they	PRON
cjal-3183	1147	43	if	if	SCONJ
cjal-3183	1147	44	their	their	PRON
cjal-3183	1147	45	decision	decision	NOUN
cjal-3183	1147	46	was	be	AUX
cjal-3183	1147	47	questioned	question	VERB
cjal-3183	1147	48	.	.	PUNCT
cjal-3183	1148	1	vi	vi	X
cjal-3183	1148	2	.	.	PUNCT
cjal-3183	1149	1	seeking	seek	VERB
cjal-3183	1149	2	a	a	DET
cjal-3183	1149	3	favorable	favorable	ADJ
cjal-3183	1149	4	opinion	opinion	NOUN
cjal-3183	1149	5	:	:	PUNCT
cjal-3183	1149	6	the	the	DET
cjal-3183	1149	7	public	public	ADJ
cjal-3183	1149	8	use	use	NOUN
cjal-3183	1149	9	of	of	ADP
cjal-3183	1149	10	law	law	NOUN
cjal-3183	1149	11	the	the	DET
cjal-3183	1149	12	enforcement	enforcement	NOUN
cjal-3183	1149	13	action	action	NOUN
cjal-3183	1149	14	in	in	ADP
cjal-3183	1149	15	april	april	PROPN
cjal-3183	1149	16	1997	1997	NUM
cjal-3183	1149	17	brought	bring	VERB
cjal-3183	1149	18	the	the	DET
cjal-3183	1149	19	case	case	NOUN
cjal-3183	1149	20	into	into	ADP
cjal-3183	1149	21	the	the	DET
cjal-3183	1149	22	public	public	ADJ
cjal-3183	1149	23	spotlight	spotlight	NOUN
cjal-3183	1149	24	.	.	PUNCT
cjal-3183	1150	1	official	official	ADJ
cjal-3183	1150	2	news	news	NOUN
cjal-3183	1150	3	media	medium	NOUN
cjal-3183	1150	4	began	begin	VERB
cjal-3183	1150	5	to	to	PART
cjal-3183	1150	6	explain	explain	VERB
cjal-3183	1150	7	the	the	DET
cjal-3183	1150	8	case	case	NOUN
cjal-3183	1150	9	to	to	ADP
cjal-3183	1150	10	the	the	DET
cjal-3183	1150	11	public	public	NOUN
cjal-3183	1150	12	in	in	ADP
cjal-3183	1150	13	terms	term	NOUN
cjal-3183	1150	14	of	of	ADP
cjal-3183	1150	15	law	law	NOUN
cjal-3183	1150	16	.	.	PUNCT
cjal-3183	1151	1	law	law	NOUN
cjal-3183	1151	2	in	in	ADP
cjal-3183	1151	3	this	this	DET
cjal-3183	1151	4	context	context	NOUN
cjal-3183	1151	5	had	have	VERB
cjal-3183	1151	6	"	"	PUNCT
cjal-3183	1151	7	a	a	DET
cjal-3183	1151	8	broad	broad	ADJ
cjal-3183	1151	9	,	,	PUNCT
cjal-3183	1151	10	rhetoric	rhetoric	NOUN
cjal-3183	1151	11	sense	sense	NOUN
cjal-3183	1151	12	"	"	PUNCT
cjal-3183	1151	13	;	;	PUNCT
cjal-3183	1151	14	it	it	PRON
cjal-3183	1151	15	was	be	AUX
cjal-3183	1151	16	"	"	PUNCT
cjal-3183	1151	17	that	that	PRON
cjal-3183	1151	18	which	which	PRON
cjal-3183	1151	19	the	the	DET
cjal-3183	1151	20	[	[	X
cjal-3183	1151	21	officials	official	NOUN
cjal-3183	1151	22	were	be	AUX
cjal-3183	1151	23	]	]	PUNCT
cjal-3183	1151	24	using	use	VERB
cjal-3183	1151	25	to	to	PART
cjal-3183	1151	26	fight	fight	VERB
cjal-3183	1151	27	[	[	NOUN
cjal-3183	1151	28	violations]"p	violations]"p	NOUN
cjal-3183	1151	29	'	'	PUNCT
cjal-3183	1151	30	the	the	DET
cjal-3183	1151	31	slogan	slogan	NOUN
cjal-3183	1151	32	"	"	PUNCT
cjal-3183	1151	33	administering	administer	VERB
cjal-3183	1151	34	tax	tax	NOUN
cjal-3183	1151	35	according	accord	VERB
cjal-3183	1151	36	to	to	ADP
cjal-3183	1151	37	law	law	NOUN
cjal-3183	1151	38	"	"	PUNCT
cjal-3183	1151	39	enlisted	enlist	VERB
cjal-3183	1151	40	support	support	NOUN
cjal-3183	1151	41	by	by	ADP
cjal-3183	1151	42	telling	tell	VERB
cjal-3183	1151	43	the	the	DET
cjal-3183	1151	44	public	public	NOUN
cjal-3183	1151	45	that	that	SCONJ
cjal-3183	1151	46	the	the	DET
cjal-3183	1151	47	officials	official	NOUN
cjal-3183	1151	48	relied	rely	VERB
cjal-3183	1151	49	on	on	ADP
cjal-3183	1151	50	law	law	NOUN
cjal-3183	1151	51	to	to	PART
cjal-3183	1151	52	combat	combat	VERB
cjal-3183	1151	53	tax	tax	NOUN
cjal-3183	1151	54	offenses	offense	NOUN
cjal-3183	1151	55	.	.	PUNCT
cjal-3183	1152	1	popular	popular	ADJ
cjal-3183	1152	2	backing	backing	NOUN
cjal-3183	1152	3	could	could	AUX
cjal-3183	1152	4	bring	bring	VERB
cjal-3183	1152	5	further	further	ADJ
cjal-3183	1152	6	pressure	pressure	NOUN
cjal-3183	1152	7	to	to	PART
cjal-3183	1152	8	bear	bear	VERB
cjal-3183	1152	9	upon	upon	SCONJ
cjal-3183	1152	10	the	the	DET
cjal-3183	1152	11	taxpayer	taxpayer	NOUN
cjal-3183	1152	12	and	and	CCONJ
cjal-3183	1152	13	addjustificatory	addjustificatory	ADJ
cjal-3183	1152	14	force	force	NOUN
cjal-3183	1152	15	to	to	ADP
cjal-3183	1152	16	the	the	DET
cjal-3183	1152	17	authorities	authority	NOUN
cjal-3183	1152	18	'	'	PART
cjal-3183	1152	19	decisions	decision	NOUN
cjal-3183	1152	20	and	and	CCONJ
cjal-3183	1152	21	action	action	NOUN
cjal-3183	1152	22	.	.	PUNCT
cjal-3183	1152	23	'	'	PUNCT
cjal-3183	1153	1	in	in	ADP
cjal-3183	1153	2	an	an	DET
cjal-3183	1153	3	interview	interview	NOUN
cjal-3183	1153	4	published	publish	VERB
cjal-3183	1153	5	in	in	ADP
cjal-3183	1153	6	the	the	DET
cjal-3183	1153	7	shenzhen	shenzhen	PROPN
cjal-3183	1153	8	taxation	taxation	PROPN
cjal-3183	1153	9	bulletin	bulletin	VERB
cjal-3183	1153	10	the	the	DET
cjal-3183	1153	11	official	official	ADJ
cjal-3183	1153	12	publication	publication	NOUN
cjal-3183	1153	13	of	of	ADP
cjal-3183	1153	14	the	the	DET
cjal-3183	1153	15	shenzhen	shenzhen	PROPN
cjal-3183	1153	16	local	local	PROPN
cjal-3183	1153	17	taxation	taxation	PROPN
cjal-3183	1153	18	bureau	bureau	NOUN
cjal-3183	1153	19	(	(	PUNCT
cjal-3183	1153	20	1997	1997	NUM
cjal-3183	1153	21	interview	interview	NOUN
cjal-3183	1153	22	)	)	PUNCT
cjal-3183	1153	23	,	,	PUNCT
cjal-3183	1153	24	a	a	DET
cjal-3183	1153	25	senior	senior	ADJ
cjal-3183	1153	26	local	local	ADJ
cjal-3183	1153	27	tax	tax	NOUN
cjal-3183	1153	28	official	official	NOUN
cjal-3183	1153	29	opened	open	VERB
cjal-3183	1153	30	his	his	PRON
cjal-3183	1153	31	explanation	explanation	NOUN
cjal-3183	1153	32	of	of	ADP
cjal-3183	1153	33	the	the	DET
cjal-3183	1153	34	case	case	NOUN
cjal-3183	1153	35	by	by	ADP
cjal-3183	1153	36	quoting	quote	VERB
cjal-3183	1153	37	the	the	DET
cjal-3183	1153	38	legislative	legislative	ADJ
cjal-3183	1153	39	220	220	NUM
cjal-3183	1153	40	.	.	PUNCT
cjal-3183	1154	1	there	there	PRON
cjal-3183	1154	2	was	be	VERB
cjal-3183	1154	3	an	an	DET
cjal-3183	1154	4	assumption	assumption	NOUN
cjal-3183	1154	5	among	among	ADP
cjal-3183	1154	6	many	many	ADJ
cjal-3183	1154	7	chinese	chinese	PROPN
cjal-3183	1154	8	that	that	SCONJ
cjal-3183	1154	9	as	as	SCONJ
cjal-3183	1154	10	the	the	DET
cjal-3183	1154	11	club	club	NOUN
cjal-3183	1154	12	had	have	AUX
cjal-3183	1154	13	brought	bring	VERB
cjal-3183	1154	14	profit	profit	NOUN
cjal-3183	1154	15	to	to	ADP
cjal-3183	1154	16	the	the	DET
cjal-3183	1154	17	japanese	japanese	ADJ
cjal-3183	1154	18	investor	investor	NOUN
cjal-3183	1154	19	,	,	PUNCT
cjal-3183	1154	20	the	the	DET
cjal-3183	1154	21	japanese	japanese	ADJ
cjal-3183	1154	22	side	side	NOUN
cjal-3183	1154	23	would	would	AUX
cjal-3183	1154	24	like	like	VERB
cjal-3183	1154	25	to	to	PART
cjal-3183	1154	26	keep	keep	VERB
cjal-3183	1154	27	the	the	DET
cjal-3183	1154	28	business	business	NOUN
cjal-3183	1154	29	to	to	PART
cjal-3183	1154	30	avoid	avoid	VERB
cjal-3183	1154	31	official	official	ADJ
cjal-3183	1154	32	foreclosure	foreclosure	NOUN
cjal-3183	1154	33	action	action	NOUN
cjal-3183	1154	34	.	.	PUNCT
cjal-3183	1155	1	it	it	PRON
cjal-3183	1155	2	turned	turn	VERB
cjal-3183	1155	3	out	out	ADP
cjal-3183	1155	4	,	,	PUNCT
cjal-3183	1155	5	however	however	ADV
cjal-3183	1155	6	,	,	PUNCT
cjal-3183	1155	7	that	that	SCONJ
cjal-3183	1155	8	the	the	DET
cjal-3183	1155	9	japanese	japanese	ADJ
cjal-3183	1155	10	investor	investor	NOUN
cjal-3183	1155	11	chose	choose	VERB
cjal-3183	1155	12	the	the	DET
cjal-3183	1155	13	officials	official	NOUN
cjal-3183	1155	14	'	'	PART
cjal-3183	1155	15	foreclosure	foreclosure	NOUN
cjal-3183	1155	16	action	action	NOUN
cjal-3183	1155	17	instead	instead	ADV
cjal-3183	1155	18	of	of	ADP
cjal-3183	1155	19	paying	pay	VERB
cjal-3183	1155	20	all	all	DET
cjal-3183	1155	21	taxes	taxis	NOUN
cjal-3183	1155	22	and	and	CCONJ
cjal-3183	1155	23	penalties	penalty	NOUN
cjal-3183	1155	24	.	.	PUNCT
cjal-3183	1156	1	221	221	NUM
cjal-3183	1156	2	.	.	PUNCT
cjal-3183	1157	1	note	note	NOUN
cjal-3183	1157	2	,	,	PUNCT
cjal-3183	1157	3	supra	supra	PROPN
cjal-3183	1157	4	note	note	PROPN
cjal-3183	1157	5	106	106	NUM
cjal-3183	1157	6	,	,	PUNCT
cjal-3183	1157	7	at	at	ADP
cjal-3183	1157	8	1902	1902	NUM
cjal-3183	1157	9	.	.	PUNCT
cjal-3183	1158	1	222	222	NUM
cjal-3183	1158	2	.	.	PUNCT
cjal-3183	1159	1	cheng	cheng	PROPN
cjal-3183	1159	2	faguang	faguang	PROPN
cjal-3183	1159	3	,	,	PUNCT
cjal-3183	1159	4	supra	supra	PROPN
cjal-3183	1159	5	note	note	NOUN
cjal-3183	1159	6	91	91	NUM
cjal-3183	1159	7	,	,	PUNCT
cjal-3183	1159	8	at	at	ADP
cjal-3183	1159	9	4	4	NUM
cjal-3183	1159	10	(	(	PUNCT
cjal-3183	1159	11	in	in	ADP
cjal-3183	1159	12	the	the	DET
cjal-3183	1159	13	words	word	NOUN
cjal-3183	1159	14	of	of	ADP
cjal-3183	1159	15	the	the	DET
cjal-3183	1159	16	deputy	deputy	NOUN
cjal-3183	1159	17	director	director	NOUN
cjal-3183	1159	18	of	of	ADP
cjal-3183	1159	19	the	the	DET
cjal-3183	1159	20	sgat	sgat	NOUN
cjal-3183	1159	21	,	,	PUNCT
cjal-3183	1159	22	a	a	DET
cjal-3183	1159	23	mass	mass	ADJ
cjal-3183	1159	24	ofmail	ofmail	NOUN
cjal-3183	1159	25	came	come	VERB
cjal-3183	1159	26	from	from	ADP
cjal-3183	1159	27	all	all	ADV
cjal-3183	1159	28	over	over	ADP
cjal-3183	1159	29	the	the	DET
cjal-3183	1159	30	country	country	NOUN
cjal-3183	1159	31	in	in	ADP
cjal-3183	1159	32	support	support	NOUN
cjal-3183	1159	33	ofthe	ofthe	NOUN
cjal-3183	1159	34	shenzhen	shenzhen	PROPN
cjal-3183	1159	35	local	local	ADJ
cjal-3183	1159	36	tax	tax	NOUN
cjal-3183	1159	37	officials	official	NOUN
cjal-3183	1159	38	'	'	PART
cjal-3183	1159	39	decision	decision	NOUN
cjal-3183	1159	40	and	and	CCONJ
cjal-3183	1159	41	praised	praise	VERB
cjal-3183	1159	42	their	their	PRON
cjal-3183	1159	43	action	action	NOUN
cjal-3183	1159	44	as	as	ADP
cjal-3183	1159	45	just	just	ADV
cjal-3183	1159	46	)	)	PUNCT
cjal-3183	1159	47	.	.	PUNCT
cjal-3183	1160	1	223	223	NUM
cjal-3183	1160	2	.	.	PUNCT
cjal-3183	1161	1	1997	1997	NUM
cjal-3183	1161	2	interview	interview	NOUN
cjal-3183	1161	3	,	,	PUNCT
cjal-3183	1161	4	supra	supra	PROPN
cjal-3183	1161	5	note	note	PROPN
cjal-3183	1161	6	14	14	NUM
cjal-3183	1161	7	.	.	SYM
cjal-3183	1161	8	19981	19981	NUM
cjal-3183	1161	9	columbia	columbia	PROPN
cjal-3183	1161	10	journal	journal	PROPN
cjal-3183	1161	11	of	of	ADP
cjal-3183	1161	12	asian	asian	ADJ
cjal-3183	1161	13	law	law	NOUN
cjal-3183	1161	14	provision	provision	NOUN
cjal-3183	1161	15	defining	define	VERB
cjal-3183	1161	16	the	the	DET
cjal-3183	1161	17	offense	offense	NOUN
cjal-3183	1161	18	of	of	ADP
cjal-3183	1161	19	toushui	toushui	NOUN
cjal-3183	1161	20	or	or	CCONJ
cjal-3183	1161	21	"	"	PUNCT
cjal-3183	1161	22	tax	tax	NOUN
cjal-3183	1161	23	evasion".224	evasion".224	NOUN
cjal-3183	1161	24	the	the	DET
cjal-3183	1161	25	interviewee	interviewee	NOUN
cjal-3183	1161	26	further	far	ADV
cjal-3183	1161	27	emphasized	emphasize	VERB
cjal-3183	1161	28	that	that	SCONJ
cjal-3183	1161	29	the	the	DET
cjal-3183	1161	30	jv	jv	NOUN
cjal-3183	1161	31	was	be	AUX
cjal-3183	1161	32	even	even	ADV
cjal-3183	1161	33	guilty	guilty	ADJ
cjal-3183	1161	34	of	of	ADP
cjal-3183	1161	35	the	the	DET
cjal-3183	1161	36	offense	offense	NOUN
cjal-3183	1161	37	of	of	ADP
cjal-3183	1161	38	kangshui	kangshui	NOUN
cjal-3183	1161	39	or	or	CCONJ
cjal-3183	1161	40	"	"	PUNCT
cjal-3183	1161	41	refusal	refusal	NOUN
cjal-3183	1161	42	to	to	PART
cjal-3183	1161	43	pay	pay	VERB
cjal-3183	1161	44	tax".225	tax".225	PROPN
cjal-3183	1161	45	the	the	DET
cjal-3183	1161	46	1997	1997	NUM
cjal-3183	1161	47	interview	interview	NOUN
cjal-3183	1161	48	was	be	AUX
cjal-3183	1161	49	a	a	DET
cjal-3183	1161	50	typical	typical	ADJ
cjal-3183	1161	51	attempt	attempt	NOUN
cjal-3183	1161	52	to	to	PART
cjal-3183	1161	53	convince	convince	VERB
cjal-3183	1161	54	the	the	DET
cjal-3183	1161	55	public	public	NOUN
cjal-3183	1161	56	that	that	SCONJ
cjal-3183	1161	57	the	the	DET
cjal-3183	1161	58	taxpayer	taxpayer	NOUN
cjal-3183	1161	59	was	be	AUX
cjal-3183	1161	60	guilty	guilty	ADJ
cjal-3183	1161	61	of	of	ADP
cjal-3183	1161	62	both	both	DET
cjal-3183	1161	63	charges	charge	NOUN
cjal-3183	1161	64	beyond	beyond	ADP
cjal-3183	1161	65	a	a	DET
cjal-3183	1161	66	doubt.226	doubt.226	NOUN
cjal-3183	1161	67	historically	historically	ADV
cjal-3183	1161	68	,	,	PUNCT
cjal-3183	1161	69	the	the	DET
cjal-3183	1161	70	expression	expression	NOUN
cjal-3183	1161	71	toushui	toushui	NOUN
cjal-3183	1161	72	or	or	CCONJ
cjal-3183	1161	73	tax	tax	NOUN
cjal-3183	1161	74	evasion	evasion	NOUN
cjal-3183	1161	75	has	have	AUX
cjal-3183	1161	76	connoted	connote	VERB
cjal-3183	1161	77	capitalists	capitalist	NOUN
cjal-3183	1161	78	'	'	PART
cjal-3183	1161	79	greed	greed	NOUN
cjal-3183	1161	80	against	against	ADP
cjal-3183	1161	81	the	the	DET
cjal-3183	1161	82	chinese	chinese	ADJ
cjal-3183	1161	83	state	state	NOUN
cjal-3183	1161	84	and	and	CCONJ
cjal-3183	1161	85	people	people	NOUN
cjal-3183	1161	86	.	.	PUNCT
cjal-3183	1162	1	during	during	ADP
cjal-3183	1162	2	the	the	DET
cjal-3183	1162	3	1952	1952	NUM
cjal-3183	1162	4	wufan	wufan	NOUN
cjal-3183	1162	5	yundong	yundong	NOUN
cjal-3183	1162	6	or	or	CCONJ
cjal-3183	1162	7	"	"	PUNCT
cjal-3183	1162	8	five	five	NUM
cjal-3183	1162	9	-	-	PUNCT
cjal-3183	1162	10	anti	anti	ADJ
cjal-3183	1162	11	campaign	campaign	NOUN
cjal-3183	1162	12	"	"	PUNCT
cjal-3183	1162	13	,	,	PUNCT
cjal-3183	1162	14	227	227	NUM
cjal-3183	1162	15	toushui	toushui	NOUN
cjal-3183	1162	16	loushui	loushui	NOUN
cjal-3183	1162	17	228	228	NUM
cjal-3183	1162	18	or	or	CCONJ
cjal-3183	1162	19	tax	tax	NOUN
cjal-3183	1162	20	evasion	evasion	NOUN
cjal-3183	1162	21	was	be	AUX
cjal-3183	1162	22	identified	identify	VERB
cjal-3183	1162	23	as	as	ADP
cjal-3183	1162	24	one	one	NUM
cjal-3183	1162	25	of	of	ADP
cjal-3183	1162	26	the	the	DET
cjal-3183	1162	27	five	five	NUM
cjal-3183	1162	28	evils	evil	NOUN
cjal-3183	1162	29	of	of	ADP
cjal-3183	1162	30	urban	urban	ADJ
cjal-3183	1162	31	capitalists	capitalist	NOUN
cjal-3183	1162	32	to	to	PART
cjal-3183	1162	33	be	be	AUX
cjal-3183	1162	34	stamped	stamp	VERB
cjal-3183	1162	35	out.229	out.229	NOUN
cjal-3183	1162	36	the	the	DET
cjal-3183	1162	37	chinese	chinese	PROPN
cjal-3183	1162	38	communist	communist	PROPN
cjal-3183	1162	39	party	party	PROPN
cjal-3183	1162	40	already	already	ADV
cjal-3183	1162	41	had	have	VERB
cjal-3183	1162	42	the	the	DET
cjal-3183	1162	43	political	political	ADJ
cjal-3183	1162	44	power	power	NOUN
cjal-3183	1162	45	and	and	CCONJ
cjal-3183	1162	46	state	state	NOUN
cjal-3183	1162	47	machinery	machinery	NOUN
cjal-3183	1162	48	at	at	ADP
cjal-3183	1162	49	its	its	PRON
cjal-3183	1162	50	disposition	disposition	NOUN
cjal-3183	1162	51	,	,	PUNCT
cjal-3183	1162	52	but	but	CCONJ
cjal-3183	1162	53	urban	urban	ADJ
cjal-3183	1162	54	capitalists	capitalist	NOUN
cjal-3183	1162	55	continued	continue	VERB
cjal-3183	1162	56	to	to	PART
cjal-3183	1162	57	enjoy	enjoy	VERB
cjal-3183	1162	58	prestige	prestige	NOUN
cjal-3183	1162	59	and	and	CCONJ
cjal-3183	1162	60	influence	influence	NOUN
cjal-3183	1162	61	during	during	ADP
cjal-3183	1162	62	the	the	DET
cjal-3183	1162	63	early	early	ADJ
cjal-3183	1162	64	years	year	NOUN
cjal-3183	1162	65	of	of	ADP
cjal-3183	1162	66	the	the	DET
cjal-3183	1162	67	people	people	NOUN
cjal-3183	1162	68	's	's	PART
cjal-3183	1162	69	republic	republic	NOUN
cjal-3183	1162	70	.	.	PUNCT
cjal-3183	1163	1	20	20	NUM
cjal-3183	1163	2	the	the	DET
cjal-3183	1163	3	1952	1952	NUM
cjal-3183	1163	4	five	five	NUM
cjal-3183	1163	5	-	-	PUNCT
cjal-3183	1163	6	anti	anti	NOUN
cjal-3183	1163	7	campaign	campaign	NOUN
cjal-3183	1163	8	used	use	VERB
cjal-3183	1163	9	mass	mass	NOUN
cjal-3183	1163	10	mobilization	mobilization	NOUN
cjal-3183	1163	11	and	and	CCONJ
cjal-3183	1163	12	political	political	ADJ
cjal-3183	1163	13	campaigns231	campaigns231	PROPN
cjal-3183	1163	14	to	to	PART
cjal-3183	1163	15	discredit	discredit	VERB
cjal-3183	1163	16	the	the	DET
cjal-3183	1163	17	urban	urban	ADJ
cjal-3183	1163	18	bourgeoisie	bourgeoisie	NOUN
cjal-3183	1163	19	by	by	ADP
cjal-3183	1163	20	exposing	expose	VERB
cjal-3183	1163	21	such	such	ADJ
cjal-3183	1163	22	224	224	NUM
cjal-3183	1163	23	.	.	PUNCT
cjal-3183	1164	1	the	the	DET
cjal-3183	1164	2	interviewee	interviewee	NOUN
cjal-3183	1164	3	quoted	quote	VERB
cjal-3183	1164	4	article	article	NOUN
cjal-3183	1164	5	40	40	NUM
cjal-3183	1164	6	of	of	ADP
cjal-3183	1164	7	the	the	DET
cjal-3183	1164	8	1992	1992	NUM
cjal-3183	1164	9	tax	tax	NOUN
cjal-3183	1164	10	collection	collection	NOUN
cjal-3183	1164	11	law	law	NOUN
cjal-3183	1164	12	and	and	CCONJ
cjal-3183	1164	13	explained	explain	VERB
cjal-3183	1164	14	that	that	SCONJ
cjal-3183	1164	15	baori	baori	NOUN
cjal-3183	1164	16	committed	commit	VERB
cjal-3183	1164	17	toushui	toushui	NOUN
cjal-3183	1164	18	or	or	CCONJ
cjal-3183	1164	19	"	"	PUNCT
cjal-3183	1164	20	tax	tax	NOUN
cjal-3183	1164	21	evasion	evasion	NOUN
cjal-3183	1164	22	"	"	PUNCT
cjal-3183	1164	23	for	for	ADP
cjal-3183	1164	24	its	its	PRON
cjal-3183	1164	25	failure	failure	NOUN
cjal-3183	1164	26	to	to	PART
cjal-3183	1164	27	record	record	VERB
cjal-3183	1164	28	overseas	overseas	ADJ
cjal-3183	1164	29	membership	membership	NOUN
cjal-3183	1164	30	fees	fee	NOUN
cjal-3183	1164	31	in	in	ADP
cjal-3183	1164	32	its	its	PRON
cjal-3183	1164	33	accounting	accounting	NOUN
cjal-3183	1164	34	books	book	NOUN
cjal-3183	1164	35	and	and	CCONJ
cjal-3183	1164	36	report	report	VERB
cjal-3183	1164	37	them	they	PRON
cjal-3183	1164	38	to	to	ADP
cjal-3183	1164	39	the	the	DET
cjal-3183	1164	40	tax	tax	NOUN
cjal-3183	1164	41	authorities	authority	NOUN
cjal-3183	1164	42	.	.	PUNCT
cjal-3183	1165	1	i	i	PRON
cjal-3183	1165	2	d.	d.	PROPN
cjal-3183	1165	3	,	,	PUNCT
cjal-3183	1165	4	at	at	ADP
cjal-3183	1165	5	5	5	NUM
cjal-3183	1165	6	.	.	NOUN
cjal-3183	1165	7	225	225	NUM
cjal-3183	1165	8	.	.	PUNCT
cjal-3183	1166	1	i	i	PRON
cjal-3183	1166	2	d.	d.	PROPN
cjal-3183	1166	3	226	226	NUM
cjal-3183	1166	4	.	.	PUNCT
cjal-3183	1167	1	in	in	ADP
cjal-3183	1167	2	addition	addition	NOUN
cjal-3183	1167	3	to	to	ADP
cjal-3183	1167	4	official	official	ADJ
cjal-3183	1167	5	announcements	announcement	NOUN
cjal-3183	1167	6	and	and	CCONJ
cjal-3183	1167	7	interviews	interview	NOUN
cjal-3183	1167	8	the	the	PRON
cjal-3183	1167	9	through	through	ADP
cjal-3183	1167	10	mass	mass	ADJ
cjal-3183	1167	11	media	medium	NOUN
cjal-3183	1167	12	,	,	PUNCT
cjal-3183	1167	13	the	the	DET
cjal-3183	1167	14	official	official	ADJ
cjal-3183	1167	15	message	message	NOUN
cjal-3183	1167	16	to	to	ADP
cjal-3183	1167	17	the	the	DET
cjal-3183	1167	18	public	public	NOUN
cjal-3183	1167	19	also	also	ADV
cjal-3183	1167	20	took	take	VERB
cjal-3183	1167	21	such	such	ADJ
cjal-3183	1167	22	forms	form	NOUN
cjal-3183	1167	23	as	as	ADP
cjal-3183	1167	24	organizing	organize	VERB
cjal-3183	1167	25	meetings	meeting	NOUN
cjal-3183	1167	26	or	or	CCONJ
cjal-3183	1167	27	briefing	briefing	NOUN
cjal-3183	1167	28	sessions	session	NOUN
cjal-3183	1167	29	for	for	ADP
cjal-3183	1167	30	the	the	DET
cjal-3183	1167	31	members	member	NOUN
cjal-3183	1167	32	of	of	ADP
cjal-3183	1167	33	local	local	ADJ
cjal-3183	1167	34	trade	trade	NOUN
cjal-3183	1167	35	associations	association	NOUN
cjal-3183	1167	36	or	or	CCONJ
cjal-3183	1167	37	chamber	chamber	PROPN
cjal-3183	1167	38	of	of	ADP
cjal-3183	1167	39	commerce	commerce	PROPN
cjal-3183	1167	40	.	.	PUNCT
cjal-3183	1168	1	shangguan	shangguan	PROPN
cjal-3183	1168	2	,	,	PUNCT
cjal-3183	1168	3	supra	supra	PROPN
cjal-3183	1168	4	note	note	NOUN
cjal-3183	1168	5	4	4	NUM
cjal-3183	1168	6	,	,	PUNCT
cjal-3183	1168	7	at	at	ADP
cjal-3183	1168	8	12	12	NUM
cjal-3183	1168	9	.	.	PUNCT
cjal-3183	1169	1	227	227	NUM
cjal-3183	1169	2	.	.	PUNCT
cjal-3183	1170	1	for	for	ADP
cjal-3183	1170	2	discussions	discussion	NOUN
cjal-3183	1170	3	of	of	ADP
cjal-3183	1170	4	the	the	DET
cjal-3183	1170	5	five	five	NUM
cjal-3183	1170	6	-	-	PUNCT
cjal-3183	1170	7	anti	anti	NOUN
cjal-3183	1170	8	campaign	campaign	NOUN
cjal-3183	1170	9	,	,	PUNCT
cjal-3183	1170	10	see	see	VERB
cjal-3183	1170	11	a.	a.	PROPN
cjal-3183	1170	12	doak	doak	PROPN
cjal-3183	1170	13	barnetr	barnetr	PROPN
cjal-3183	1170	14	,	,	PUNCT
cjal-3183	1170	15	communist	communist	PROPN
cjal-3183	1170	16	china	china	PROPN
cjal-3183	1170	17	:	:	PUNCT
cjal-3183	1170	18	the	the	DET
cjal-3183	1170	19	early	early	ADJ
cjal-3183	1170	20	years	year	NOUN
cjal-3183	1170	21	1949	1949	NUM
cjal-3183	1170	22	-	-	SYM
cjal-3183	1170	23	1955	1955	NUM
cjal-3183	1170	24	135	135	NUM
cjal-3183	1170	25	-	-	SYM
cjal-3183	1170	26	71	71	NUM
cjal-3183	1170	27	(	(	PUNCT
cjal-3183	1170	28	1964	1964	NUM
cjal-3183	1170	29	)	)	PUNCT
cjal-3183	1170	30	;	;	PUNCT
cjal-3183	1170	31	charles	charles	PROPN
cjal-3183	1170	32	p.	p.	PROPN
cjal-3183	1170	33	cell	cell	PROPN
cjal-3183	1170	34	,	,	PUNCT
cjal-3183	1170	35	revolution	revolution	NOUN
cjal-3183	1170	36	at	at	ADP
cjal-3183	1170	37	work	work	NOUN
cjal-3183	1170	38	:	:	PUNCT
cjal-3183	1170	39	mobilization	mobilization	NOUN
cjal-3183	1170	40	campaigns	campaign	NOUN
cjal-3183	1170	41	in	in	ADP
cjal-3183	1170	42	china	china	PROPN
cjal-3183	1170	43	50	50	NUM
cjal-3183	1170	44	(	(	PUNCT
cjal-3183	1170	45	1977	1977	NUM
cjal-3183	1170	46	)	)	PUNCT
cjal-3183	1170	47	;	;	PUNCT
cjal-3183	1170	48	godwin	godwin	PROPN
cjal-3183	1170	49	c.	c.	PROPN
cjal-3183	1170	50	chu	chu	PROPN
cjal-3183	1170	51	,	,	PUNCT
cjal-3183	1170	52	radical	radical	ADJ
cjal-3183	1170	53	change	change	NOUN
cjal-3183	1170	54	through	through	ADP
cjal-3183	1170	55	communication	communication	NOUN
cjal-3183	1170	56	in	in	ADP
cjal-3183	1170	57	mao	mao	PROPN
cjal-3183	1170	58	's	's	PART
cjal-3183	1170	59	china	china	PROPN
cjal-3183	1170	60	41	41	NUM
cjal-3183	1170	61	-	-	SYM
cjal-3183	1170	62	43	43	NUM
cjal-3183	1170	63	(	(	PUNCT
cjal-3183	1170	64	1977	1977	NUM
cjal-3183	1170	65	)	)	PUNCT
cjal-3183	1170	66	;	;	PUNCT
cjal-3183	1170	67	gordon	gordon	PROPN
cjal-3183	1170	68	bennett	bennett	PROPN
cjal-3183	1170	69	,	,	PUNCT
cjal-3183	1170	70	yundono	yundono	PROPN
cjal-3183	1170	71	:	:	PUNCT
cjal-3183	1170	72	mass	mass	NOUN
cjal-3183	1170	73	campaigns	campaign	NOUN
cjal-3183	1170	74	in	in	ADP
cjal-3183	1170	75	chinese	chinese	ADJ
cjal-3183	1170	76	communist	communist	ADJ
cjal-3183	1170	77	leadership	leadership	NOUN
cjal-3183	1170	78	68	68	NUM
cjal-3183	1170	79	-	-	SYM
cjal-3183	1170	80	70	70	NUM
cjal-3183	1170	81	(	(	PUNCT
cjal-3183	1170	82	1976	1976	NUM
cjal-3183	1170	83	)	)	PUNCT
cjal-3183	1170	84	;	;	PUNCT
cjal-3183	1170	85	john	john	PROPN
cjal-3183	1170	86	gardner	gardner	PROPN
cjal-3183	1170	87	,	,	PUNCT
cjal-3183	1170	88	the	the	DET
cjal-3183	1170	89	wu	wu	PROPN
cjal-3183	1170	90	-	-	PUNCT
cjal-3183	1170	91	fan	fan	NOUN
cjal-3183	1170	92	campaign	campaign	NOUN
cjal-3183	1170	93	in	in	ADP
cjal-3183	1170	94	shanghai	shanghai	PROPN
cjal-3183	1170	95	:	:	PUNCT
cjal-3183	1170	96	a	a	DET
cjal-3183	1170	97	study	study	NOUN
cjal-3183	1170	98	in	in	ADP
cjal-3183	1170	99	the	the	DET
cjal-3183	1170	100	consolidation	consolidation	NOUN
cjal-3183	1170	101	of	of	ADP
cjal-3183	1170	102	urban	urban	ADJ
cjal-3183	1170	103	control	control	PROPN
cjal-3183	1170	104	,	,	PUNCT
cjal-3183	1170	105	in	in	ADP
cjal-3183	1170	106	chinese	chinese	ADJ
cjal-3183	1170	107	communist	communist	ADJ
cjal-3183	1170	108	politics	politic	NOUN
cjal-3183	1170	109	in	in	ADP
cjal-3183	1170	110	action	action	NOUN
cjal-3183	1170	111	477	477	NUM
cjal-3183	1170	112	-	-	SYM
cjal-3183	1170	113	539	539	NUM
cjal-3183	1170	114	(	(	PUNCT
cjal-3183	1170	115	a.	a.	NOUN
cjal-3183	1170	116	doak	doak	PROPN
cjal-3183	1170	117	barnet	barnet	PROPN
cjal-3183	1170	118	ed	ed	PROPN
cjal-3183	1170	119	.	.	PROPN
cjal-3183	1170	120	,	,	PUNCT
cjal-3183	1170	121	1969	1969	NUM
cjal-3183	1170	122	)	)	PUNCT
cjal-3183	1170	123	.	.	PUNCT
cjal-3183	1171	1	228	228	NUM
cjal-3183	1171	2	.	.	PUNCT
cjal-3183	1172	1	prior	prior	ADV
cjal-3183	1172	2	to	to	ADP
cjal-3183	1172	3	1979	1979	NUM
cjal-3183	1172	4	,	,	PUNCT
cjal-3183	1172	5	the	the	DET
cjal-3183	1172	6	expression	expression	NOUN
cjal-3183	1172	7	toushui	toushui	NOUN
cjal-3183	1172	8	was	be	AUX
cjal-3183	1172	9	used	use	VERB
cjal-3183	1172	10	in	in	ADP
cjal-3183	1172	11	tandem	tandem	NOUN
cjal-3183	1172	12	with	with	ADP
cjal-3183	1172	13	another	another	DET
cjal-3183	1172	14	chinese	chinese	ADJ
cjal-3183	1172	15	expression	expression	NOUN
cjal-3183	1172	16	loushui	loushui	PROPN
cjal-3183	1172	17	.	.	PUNCT
cjal-3183	1173	1	the	the	DET
cjal-3183	1173	2	latter	latter	ADJ
cjal-3183	1173	3	literally	literally	ADV
cjal-3183	1173	4	means	mean	VERB
cjal-3183	1173	5	"	"	PUNCT
cjal-3183	1173	6	tax	tax	NOUN
cjal-3183	1173	7	leaks	leak	NOUN
cjal-3183	1173	8	"	"	PUNCT
cjal-3183	1173	9	.	.	PUNCT
cjal-3183	1174	1	in	in	ADP
cjal-3183	1174	2	practice	practice	NOUN
cjal-3183	1174	3	,	,	PUNCT
cjal-3183	1174	4	there	there	PRON
cjal-3183	1174	5	were	be	VERB
cjal-3183	1174	6	no	no	DET
cjal-3183	1174	7	discernible	discernible	ADJ
cjal-3183	1174	8	distinction	distinction	NOUN
cjal-3183	1174	9	between	between	ADP
cjal-3183	1174	10	the	the	DET
cjal-3183	1174	11	two	two	NUM
cjal-3183	1174	12	terms	term	NOUN
cjal-3183	1174	13	,	,	PUNCT
cjal-3183	1174	14	both	both	PRON
cjal-3183	1174	15	being	be	AUX
cjal-3183	1174	16	translated	translate	VERB
cjal-3183	1174	17	as	as	ADP
cjal-3183	1174	18	tax	tax	NOUN
cjal-3183	1174	19	evasion	evasion	NOUN
cjal-3183	1174	20	.	.	PUNCT
cjal-3183	1175	1	the	the	DET
cjal-3183	1175	2	1979	1979	NUM
cjal-3183	1175	3	criminal	criminal	ADJ
cjal-3183	1175	4	law	law	NOUN
cjal-3183	1175	5	only	only	ADV
cjal-3183	1175	6	mentioned	mention	VERB
cjal-3183	1175	7	toushui	toushui	NOUN
cjal-3183	1175	8	as	as	ADP
cjal-3183	1175	9	a	a	DET
cjal-3183	1175	10	criminal	criminal	ADJ
cjal-3183	1175	11	offense	offense	NOUN
cjal-3183	1175	12	.	.	PUNCT
cjal-3183	1176	1	criminal	criminal	ADJ
cjal-3183	1176	2	law	law	NOUN
cjal-3183	1176	3	of	of	ADP
cjal-3183	1176	4	the	the	DET
cjal-3183	1176	5	people	people	NOUN
cjal-3183	1176	6	's	's	PART
cjal-3183	1176	7	republic	republic	NOUN
cjal-3183	1176	8	of	of	ADP
cjal-3183	1176	9	china	china	PROPN
cjal-3183	1176	10	(	(	PUNCT
cjal-3183	1176	11	zhonghua	zhonghua	PROPN
cjal-3183	1176	12	renmin	renmin	PROPN
cjal-3183	1176	13	gongheguo	gongheguo	PROPN
cjal-3183	1176	14	xingfa	xingfa	PROPN
cjal-3183	1176	15	)	)	PUNCT
cjal-3183	1177	1	(	(	PUNCT
cjal-3183	1177	2	1979	1979	NUM
cjal-3183	1177	3	criminal	criminal	ADJ
cjal-3183	1177	4	law	law	NOUN
cjal-3183	1177	5	)	)	PUNCT
cjal-3183	1177	6	(	(	PUNCT
cjal-3183	1177	7	adopted	adopt	VERB
cjal-3183	1177	8	on	on	ADP
cjal-3183	1177	9	july	july	PROPN
cjal-3183	1177	10	1	1	NUM
cjal-3183	1177	11	,	,	PUNCT
cjal-3183	1177	12	1979	1979	NUM
cjal-3183	1177	13	)	)	PUNCT
cjal-3183	1177	14	,	,	PUNCT
cjal-3183	1177	15	art	art	NOUN
cjal-3183	1177	16	.	.	PUNCT
cjal-3183	1178	1	121	121	NUM
cjal-3183	1178	2	,	,	PUNCT
cjal-3183	1178	3	1979	1979	NUM
cjal-3183	1178	4	fagui	fagui	VERB
cjal-3183	1178	5	huibian	huibian	NOUN
cjal-3183	1178	6	48	48	NUM
cjal-3183	1178	7	,	,	PUNCT
cjal-3183	1178	8	74	74	NUM
cjal-3183	1178	9	.	.	PUNCT
cjal-3183	1179	1	since	since	SCONJ
cjal-3183	1179	2	then	then	ADV
cjal-3183	1179	3	,	,	PUNCT
cjal-3183	1179	4	loushui	loushui	NOUN
cjal-3183	1179	5	has	have	AUX
cjal-3183	1179	6	been	be	AUX
cjal-3183	1179	7	defined	define	VERB
cjal-3183	1179	8	as	as	ADP
cjal-3183	1179	9	failure	failure	NOUN
cjal-3183	1179	10	to	to	PART
cjal-3183	1179	11	pay	pay	VERB
cjal-3183	1179	12	taxes	taxis	NOUN
cjal-3183	1179	13	due	due	ADJ
cjal-3183	1179	14	to	to	ADP
cjal-3183	1179	15	a	a	DET
cjal-3183	1179	16	mistake	mistake	NOUN
cjal-3183	1179	17	or	or	CCONJ
cjal-3183	1179	18	negligence	negligence	NOUN
cjal-3183	1179	19	,	,	PUNCT
cjal-3183	1179	20	and	and	CCONJ
cjal-3183	1179	21	is	be	AUX
cjal-3183	1179	22	not	not	PART
cjal-3183	1179	23	criminally	criminally	ADV
cjal-3183	1179	24	punishable	punishable	ADJ
cjal-3183	1179	25	.	.	PUNCT
cjal-3183	1180	1	see	see	VERB
cjal-3183	1180	2	,	,	PUNCT
cjal-3183	1180	3	e.g.	e.g.	ADV
cjal-3183	1180	4	,	,	PUNCT
cjal-3183	1180	5	xingfaxue	xingfaxue	NOUN
cjal-3183	1181	1	[	[	X
cjal-3183	1181	2	jurisprudence	jurisprudence	NOUN
cjal-3183	1181	3	of	of	ADP
cjal-3183	1181	4	criminal	criminal	ADJ
cjal-3183	1181	5	law	law	NOUN
cjal-3183	1181	6	]	]	PUNCT
cjal-3183	1181	7	394	394	NUM
cjal-3183	1181	8	(	(	PUNCT
cjal-3183	1181	9	gao	gao	PROPN
cjal-3183	1181	10	mingxuan	mingxuan	PROPN
cjal-3183	1181	11	ed	ed	PROPN
cjal-3183	1181	12	.	.	PROPN
cjal-3183	1181	13	,1982	,1982	PUNCT
cjal-3183	1181	14	)	)	PUNCT
cjal-3183	1181	15	.	.	PUNCT
cjal-3183	1182	1	229	229	NUM
cjal-3183	1182	2	.	.	PUNCT
cjal-3183	1183	1	see	see	VERB
cjal-3183	1183	2	,	,	PUNCT
cjal-3183	1183	3	e.g.	e.g.	ADV
cjal-3183	1183	4	,	,	PUNCT
cjal-3183	1183	5	cell	cell	NOUN
cjal-3183	1183	6	,	,	PUNCT
cjal-3183	1183	7	supra	supra	PROPN
cjal-3183	1183	8	note	note	NOUN
cjal-3183	1183	9	227	227	NUM
cjal-3183	1183	10	,	,	PUNCT
cjal-3183	1183	11	at	at	ADP
cjal-3183	1183	12	50	50	NUM
cjal-3183	1183	13	.	.	PUNCT
cjal-3183	1184	1	the	the	DET
cjal-3183	1184	2	other	other	ADJ
cjal-3183	1184	3	four	four	NUM
cjal-3183	1184	4	evils	evil	NOUN
cjal-3183	1184	5	were	be	AUX
cjal-3183	1184	6	xinghui	xinghui	NOUN
cjal-3183	1184	7	or	or	CCONJ
cjal-3183	1184	8	bribery	bribery	NOUN
cjal-3183	1184	9	,	,	PUNCT
cjal-3183	1184	10	daopian	daopian	NOUN
cjal-3183	1184	11	guojia	guojia	VERB
cjal-3183	1184	12	caichan	caichan	NOUN
cjal-3183	1184	13	or	or	CCONJ
cjal-3183	1184	14	theft	theft	NOUN
cjal-3183	1184	15	of	of	ADP
cjal-3183	1184	16	state	state	NOUN
cjal-3183	1184	17	property	property	NOUN
cjal-3183	1184	18	,	,	PUNCT
cjal-3183	1184	19	tougongfianliao	tougongfianliao	NOUN
cjal-3183	1184	20	or	or	CCONJ
cjal-3183	1184	21	cheating	cheating	NOUN
cjal-3183	1184	22	,	,	PUNCT
cjal-3183	1184	23	and	and	CCONJ
cjal-3183	1184	24	daoqiefingji	daoqiefingji	NOUN
cjal-3183	1184	25	qingbao	qingbao	VERB
cjal-3183	1184	26	or	or	CCONJ
cjal-3183	1184	27	stealing	steal	VERB
cjal-3183	1184	28	of	of	ADP
cjal-3183	1184	29	economic	economic	ADJ
cjal-3183	1184	30	information	information	NOUN
cjal-3183	1184	31	.	.	PUNCT
cjal-3183	1185	1	230	230	NUM
cjal-3183	1185	2	.	.	PUNCT
cjal-3183	1186	1	prior	prior	ADV
cjal-3183	1186	2	to	to	ADP
cjal-3183	1186	3	the	the	DET
cjal-3183	1186	4	five	five	NUM
cjal-3183	1186	5	-	-	PUNCT
cjal-3183	1186	6	anti	anti	NOUN
cjal-3183	1186	7	campaign	campaign	NOUN
cjal-3183	1186	8	,	,	PUNCT
cjal-3183	1186	9	party	party	NOUN
cjal-3183	1186	10	policy	policy	NOUN
cjal-3183	1186	11	generally	generally	ADV
cjal-3183	1186	12	accommodated	accommodate	VERB
cjal-3183	1186	13	to	to	ADP
cjal-3183	1186	14	urban	urban	ADJ
cjal-3183	1186	15	bourgeoisie	bourgeoisie	PROPN
cjal-3183	1186	16	who	who	PRON
cjal-3183	1186	17	were	be	AUX
cjal-3183	1186	18	then	then	ADV
cjal-3183	1186	19	viewed	view	VERB
cjal-3183	1186	20	as	as	ADP
cjal-3183	1186	21	valuable	valuable	ADJ
cjal-3183	1186	22	and	and	CCONJ
cjal-3183	1186	23	useful	useful	ADJ
cjal-3183	1186	24	,	,	PUNCT
cjal-3183	1186	25	at	at	ADP
cjal-3183	1186	26	least	least	ADJ
cjal-3183	1186	27	for	for	ADP
cjal-3183	1186	28	the	the	DET
cjal-3183	1186	29	time	time	NOUN
cjal-3183	1186	30	being	be	AUX
cjal-3183	1186	31	,	,	PUNCT
cjal-3183	1186	32	for	for	ADP
cjal-3183	1186	33	the	the	DET
cjal-3183	1186	34	accomplishment	accomplishment	NOUN
cjal-3183	1186	35	ofthe	ofthe	PROPN
cjal-3183	1186	36	party	party	NOUN
cjal-3183	1186	37	's	's	PART
cjal-3183	1186	38	economic	economic	ADJ
cjal-3183	1186	39	and	and	CCONJ
cjal-3183	1186	40	other	other	ADJ
cjal-3183	1186	41	policy	policy	NOUN
cjal-3183	1186	42	goals	goal	NOUN
cjal-3183	1186	43	.	.	PUNCT
cjal-3183	1187	1	for	for	ADP
cjal-3183	1187	2	party	party	NOUN
cjal-3183	1187	3	policy	policy	NOUN
cjal-3183	1187	4	towards	towards	ADP
cjal-3183	1187	5	the	the	DET
cjal-3183	1187	6	urban	urban	PROPN
cjal-3183	1187	7	bourgeoisie	bourgeoisie	PROPN
cjal-3183	1187	8	prior	prior	ADV
cjal-3183	1187	9	to	to	ADP
cjal-3183	1187	10	the	the	DET
cjal-3183	1187	11	campaign	campaign	NOUN
cjal-3183	1187	12	,	,	PUNCT
cjal-3183	1187	13	see	see	VERB
cjal-3183	1187	14	gardner	gardner	NOUN
cjal-3183	1187	15	,	,	PUNCT
cjal-3183	1187	16	supra	supra	PROPN
cjal-3183	1187	17	note	note	NOUN
cjal-3183	1187	18	227	227	NUM
cjal-3183	1187	19	,	,	PUNCT
cjal-3183	1187	20	at	at	ADP
cjal-3183	1187	21	486	486	NUM
cjal-3183	1187	22	-	-	SYM
cjal-3183	1187	23	92	92	NUM
cjal-3183	1187	24	.	.	PUNCT
cjal-3183	1187	25	231	231	NUM
cjal-3183	1187	26	.	.	PUNCT
cjal-3183	1188	1	during	during	ADP
cjal-3183	1188	2	the	the	DET
cjal-3183	1188	3	1952	1952	NUM
cjal-3183	1188	4	campaign	campaign	NOUN
cjal-3183	1188	5	,	,	PUNCT
cjal-3183	1188	6	investigations	investigation	NOUN
cjal-3183	1188	7	into	into	ADP
cjal-3183	1188	8	illegal	illegal	ADJ
cjal-3183	1188	9	activities	activity	NOUN
cjal-3183	1188	10	were	be	AUX
cjal-3183	1188	11	conducted	conduct	VERB
cjal-3183	1188	12	by	by	ADP
cjal-3183	1188	13	"	"	PUNCT
cjal-3183	1188	14	audit	audit	NOUN
cjal-3183	1188	15	teams	team	NOUN
cjal-3183	1188	16	,	,	PUNCT
cjal-3183	1188	17	known	know	VERB
cjal-3183	1188	18	as	as	ADP
cjal-3183	1188	19	tiger	tiger	NOUN
cjal-3183	1188	20	beaters	beater	NOUN
cjal-3183	1188	21	,	,	PUNCT
cjal-3183	1188	22	...	...	PUNCT
cjal-3183	1188	23	organized	organize	VERB
cjal-3183	1188	24	among	among	ADP
cjal-3183	1188	25	party	party	NOUN
cjal-3183	1188	26	members	member	NOUN
cjal-3183	1188	27	,	,	PUNCT
cjal-3183	1188	28	professors	professor	NOUN
cjal-3183	1188	29	,	,	PUNCT
cjal-3183	1188	30	and	and	CCONJ
cjal-3183	1188	31	college	college	NOUN
cjal-3183	1188	32	students	student	NOUN
cjal-3183	1188	33	to	to	PART
cjal-3183	1188	34	examine	examine	VERB
cjal-3183	1188	35	the	the	DET
cjal-3183	1188	36	books	book	NOUN
cjal-3183	1188	37	of	of	ADP
cjal-3183	1188	38	factories	factory	NOUN
cjal-3183	1188	39	and	and	CCONJ
cjal-3183	1188	40	stores	store	NOUN
cjal-3183	1188	41	"	"	PUNCT
cjal-3183	1188	42	.	.	PUNCT
cjal-3183	1189	1	chu	chu	PROPN
cjal-3183	1189	2	,	,	PUNCT
cjal-3183	1189	3	supra	supra	PROPN
cjal-3183	1189	4	note	note	NOUN
cjal-3183	1189	5	227	227	NUM
cjal-3183	1189	6	,	,	PUNCT
cjal-3183	1189	7	at	at	ADP
cjal-3183	1189	8	42	42	NUM
cjal-3183	1189	9	.	.	PUNCT
cjal-3183	1190	1	a	a	DET
cjal-3183	1190	2	psychological	psychological	ADJ
cjal-3183	1190	3	warfare	warfare	NOUN
cjal-3183	1190	4	was	be	AUX
cjal-3183	1190	5	launched	launch	VERB
cjal-3183	1190	6	and	and	CCONJ
cjal-3183	1190	7	capitalists	capitalist	NOUN
cjal-3183	1190	8	were	be	AUX
cjal-3183	1190	9	bombarded	bombard	VERB
cjal-3183	1190	10	by	by	ADP
cjal-3183	1190	11	intensive	intensive	ADJ
cjal-3183	1190	12	propaganda	propaganda	NOUN
cjal-3183	1190	13	and	and	CCONJ
cjal-3183	1190	14	thereby	thereby	ADV
cjal-3183	1190	15	forced	force	VERB
cjal-3183	1190	16	[	[	PUNCT
cjal-3183	1190	17	12:2	12:2	NUM
cjal-3183	1190	18	theadministrative	theadministrative	ADJ
cjal-3183	1190	19	use	use	NOUN
cjal-3183	1190	20	ofl4win	ofl4win	PROPN
cjal-3183	1190	21	china	china	PROPN
cjal-3183	1190	22	wicked	wicke	VERB
cjal-3183	1190	23	acts	act	NOUN
cjal-3183	1190	24	as	as	ADP
cjal-3183	1190	25	tax	tax	NOUN
cjal-3183	1190	26	evasion	evasion	NOUN
cjal-3183	1190	27	.	.	PUNCT
cjal-3183	1191	1	2	2	NUM
cjal-3183	1191	2	toushui	toushui	NOUN
cjal-3183	1191	3	consists	consist	VERB
cjal-3183	1191	4	of	of	ADP
cjal-3183	1191	5	two	two	NUM
cjal-3183	1191	6	chinese	chinese	ADJ
cjal-3183	1191	7	characters	character	NOUN
cjal-3183	1191	8	or	or	CCONJ
cjal-3183	1191	9	morphemes	morpheme	NOUN
cjal-3183	1191	10	:	:	PUNCT
cjal-3183	1191	11	tou	tou	PROPN
cjal-3183	1191	12	and	and	CCONJ
cjal-3183	1191	13	shui	shui	NOUN
cjal-3183	1191	14	.	.	PUNCT
cjal-3183	1192	1	while	while	SCONJ
cjal-3183	1192	2	the	the	DET
cjal-3183	1192	3	latter	latter	ADJ
cjal-3183	1192	4	means	mean	VERB
cjal-3183	1192	5	tax	tax	NOUN
cjal-3183	1192	6	,	,	PUNCT
cjal-3183	1192	7	the	the	DET
cjal-3183	1192	8	former	former	ADJ
cjal-3183	1192	9	tou	tou	PROPN
cjal-3183	1192	10	is	be	AUX
cjal-3183	1192	11	capable	capable	ADJ
cjal-3183	1192	12	of	of	ADP
cjal-3183	1192	13	more	more	ADJ
cjal-3183	1192	14	than	than	ADP
cjal-3183	1192	15	one	one	NUM
cjal-3183	1192	16	meaning	meaning	NOUN
cjal-3183	1192	17	.	.	PUNCT
cjal-3183	1193	1	it	it	PRON
cjal-3183	1193	2	can	can	AUX
cjal-3183	1193	3	mean	mean	VERB
cjal-3183	1193	4	"	"	PUNCT
cjal-3183	1193	5	doing	do	VERB
cjal-3183	1193	6	things	thing	NOUN
cjal-3183	1193	7	secretly	secretly	ADV
cjal-3183	1193	8	"	"	PUNCT
cjal-3183	1193	9	and	and	CCONJ
cjal-3183	1193	10	,	,	PUNCT
cjal-3183	1193	11	in	in	ADP
cjal-3183	1193	12	that	that	DET
cjal-3183	1193	13	sense	sense	NOUN
cjal-3183	1193	14	,	,	PUNCT
cjal-3183	1193	15	toushui	toushui	NOUN
cjal-3183	1193	16	covers	cover	VERB
cjal-3183	1193	17	any	any	DET
cjal-3183	1193	18	surreptitious	surreptitious	ADJ
cjal-3183	1193	19	acts	act	NOUN
cjal-3183	1193	20	or	or	CCONJ
cjal-3183	1193	21	attempts	attempt	NOUN
cjal-3183	1193	22	including	include	VERB
cjal-3183	1193	23	the	the	DET
cjal-3183	1193	24	failure	failure	NOUN
cjal-3183	1193	25	to	to	PART
cjal-3183	1193	26	disclose	disclose	VERB
cjal-3183	1193	27	revenues	revenue	NOUN
cjal-3183	1193	28	or	or	CCONJ
cjal-3183	1193	29	transactions	transaction	NOUN
cjal-3183	1193	30	subject	subject	ADJ
cjal-3183	1193	31	to	to	ADP
cjal-3183	1193	32	tax.rn	tax.rn	PROPN
cjal-3183	1193	33	to	to	PART
cjal-3183	1193	34	confess	confess	VERB
cjal-3183	1193	35	wrongdoing	wrongdoing	NOUN
cjal-3183	1193	36	whether	whether	SCONJ
cjal-3183	1193	37	or	or	CCONJ
cjal-3183	1193	38	not	not	PART
cjal-3183	1193	39	they	they	PRON
cjal-3183	1193	40	actually	actually	ADV
cjal-3183	1193	41	believed	believe	VERB
cjal-3183	1193	42	it	it	PRON
cjal-3183	1193	43	.	.	PUNCT
cjal-3183	1194	1	i	i	PRON
cjal-3183	1194	2	d.	d.	PROPN
cjal-3183	1194	3	,	,	PUNCT
cjal-3183	1194	4	at	at	ADP
cjal-3183	1194	5	43	43	NUM
cjal-3183	1194	6	.	.	PUNCT
cjal-3183	1195	1	urban	urban	ADJ
cjal-3183	1195	2	private	private	ADJ
cjal-3183	1195	3	businesses	business	NOUN
cjal-3183	1195	4	were	be	AUX
cjal-3183	1195	5	classified	classify	VERB
cjal-3183	1195	6	into	into	ADP
cjal-3183	1195	7	five	five	NUM
cjal-3183	1195	8	categories	category	NOUN
cjal-3183	1195	9	of	of	ADP
cjal-3183	1195	10	establishments	establishment	NOUN
cjal-3183	1195	11	according	accord	VERB
cjal-3183	1195	12	to	to	ADP
cjal-3183	1195	13	the	the	DET
cjal-3183	1195	14	amount	amount	NOUN
cjal-3183	1195	15	of	of	ADP
cjal-3183	1195	16	money	money	NOUN
cjal-3183	1195	17	they	they	PRON
cjal-3183	1195	18	were	be	AUX
cjal-3183	1195	19	found	find	VERB
cjal-3183	1195	20	to	to	PART
cjal-3183	1195	21	have	have	AUX
cjal-3183	1195	22	made	make	VERB
cjal-3183	1195	23	illegally	illegally	ADV
cjal-3183	1195	24	:	:	PUNCT
cjal-3183	1195	25	law	law	NOUN
cjal-3183	1195	26	-	-	PUNCT
cjal-3183	1195	27	abiding	abide	VERB
cjal-3183	1195	28	,	,	PUNCT
cjal-3183	1195	29	basically	basically	ADV
cjal-3183	1195	30	law	law	NOUN
cjal-3183	1195	31	-	-	PUNCT
cjal-3183	1195	32	abiding	abide	VERB
cjal-3183	1195	33	;	;	PUNCT
cjal-3183	1195	34	semi	semi	ADV
cjal-3183	1195	35	law	law	NOUN
cjal-3183	1195	36	-	-	PUNCT
cjal-3183	1195	37	abiding	abide	VERB
cjal-3183	1195	38	;	;	PUNCT
cjal-3183	1195	39	serious	serious	ADJ
cjal-3183	1195	40	lawbreaking	lawbreaking	NOUN
cjal-3183	1195	41	;	;	PUNCT
cjal-3183	1195	42	and	and	CCONJ
cjal-3183	1195	43	completely	completely	ADV
cjal-3183	1195	44	law	law	NOUN
cjal-3183	1195	45	-	-	PUNCT
cjal-3183	1195	46	breaking	breaking	NOUN
cjal-3183	1195	47	.	.	PUNCT
cjal-3183	1196	1	barnetr	barnetr	NUM
cjal-3183	1196	2	,	,	PUNCT
cjal-3183	1196	3	supra	supra	PROPN
cjal-3183	1196	4	note	note	NOUN
cjal-3183	1196	5	227	227	NUM
cjal-3183	1196	6	,	,	PUNCT
cjal-3183	1196	7	at	at	ADP
cjal-3183	1196	8	141	141	NUM
cjal-3183	1196	9	.	.	PUNCT
cjal-3183	1197	1	quotas	quota	NOUN
cjal-3183	1197	2	or	or	CCONJ
cjal-3183	1197	3	targets	target	NOUN
cjal-3183	1197	4	were	be	AUX
cjal-3183	1197	5	set	set	VERB
cjal-3183	1197	6	as	as	ADP
cjal-3183	1197	7	to	to	ADP
cjal-3183	1197	8	how	how	SCONJ
cjal-3183	1197	9	distribution	distribution	NOUN
cjal-3183	1197	10	should	should	AUX
cjal-3183	1197	11	be	be	AUX
cjal-3183	1197	12	made	make	VERB
cjal-3183	1197	13	locally	locally	ADV
cjal-3183	1197	14	among	among	ADP
cjal-3183	1197	15	the	the	DET
cjal-3183	1197	16	five	five	NUM
cjal-3183	1197	17	categories	category	NOUN
cjal-3183	1197	18	,	,	PUNCT
cjal-3183	1197	19	see	see	VERB
cjal-3183	1197	20	mao	mao	PROPN
cjal-3183	1197	21	zedong	zedong	PROPN
cjal-3183	1197	22	,	,	PUNCT
cjal-3183	1197	23	guanyu	guanyu	PROPN
cjal-3183	1197	24	sanfan	sanfan	PROPN
cjal-3183	1197	25	w5ufan	w5ufan	PROPN
cjal-3183	1197	26	de	de	X
cjal-3183	1197	27	douzheng	douzheng	PROPN
cjal-3183	1198	1	[	[	X
cjal-3183	1198	2	on	on	ADP
cjal-3183	1198	3	the	the	DET
cjal-3183	1198	4	three	three	NUM
cjal-3183	1198	5	-	-	PUNCT
cjal-3183	1198	6	anti	anti	ADJ
cjal-3183	1198	7	and	and	CCONJ
cjal-3183	1198	8	five	five	NUM
cjal-3183	1198	9	-	-	PUNCT
cjal-3183	1198	10	anti	anti	ADJ
cjal-3183	1198	11	campaigns	campaign	NOUN
cjal-3183	1198	12	]	]	PUNCT
cjal-3183	1198	13	(	(	PUNCT
cjal-3183	1198	14	hereinafter	hereinafter	NOUN
cjal-3183	1198	15	mao	mao	PROPN
cjal-3183	1198	16	,	,	PUNCT
cjal-3183	1198	17	three	three	NUM
cjal-3183	1198	18	-	-	PUNCT
cjal-3183	1198	19	anti	anti	ADJ
cjal-3183	1198	20	campaigns	campaign	NOUN
cjal-3183	1198	21	)	)	PUNCT
cjal-3183	1198	22	,	,	PUNCT
cjal-3183	1198	23	nov	nov	PROPN
cjal-3183	1198	24	.	.	PROPN
cjal-3183	1198	25	1951	1951	NUM
cjal-3183	1198	26	-	-	SYM
cjal-3183	1198	27	mar	mar	PROPN
cjal-3183	1198	28	.	.	PROPN
cjal-3183	1198	29	1952	1952	NUM
cjal-3183	1198	30	,	,	PUNCT
cjal-3183	1198	31	maozedon	maozedon	ADJ
cjal-3183	1198	32	gxuanndi	gxuanndi	VERB
cjal-3183	1198	33	wujuan	wujuan	NOUN
cjal-3183	1199	1	[	[	X
cjal-3183	1199	2	5	5	NUM
cjal-3183	1199	3	selected	select	VERB
cjal-3183	1199	4	works	work	NOUN
cjal-3183	1199	5	of	of	ADP
cjal-3183	1199	6	mao	mao	PROPN
cjal-3183	1199	7	zedong	zedong	PROPN
cjal-3183	1199	8	]	]	X
cjal-3183	1199	9	53,55	53,55	NUM
cjal-3183	1199	10	-	-	SYM
cjal-3183	1199	11	56	56	NUM
cjal-3183	1199	12	(	(	PUNCT
cjal-3183	1199	13	1977	1977	NUM
cjal-3183	1199	14	)	)	PUNCT
cjal-3183	1199	15	(	(	PUNCT
cjal-3183	1199	16	the	the	DET
cjal-3183	1199	17	first	first	ADJ
cjal-3183	1199	18	three	three	NUM
cjal-3183	1199	19	categories	category	NOUN
cjal-3183	1199	20	should	should	AUX
cjal-3183	1199	21	represent	represent	VERB
cjal-3183	1199	22	95	95	NUM
cjal-3183	1199	23	percent	percent	NOUN
cjal-3183	1199	24	of	of	ADP
cjal-3183	1199	25	urban	urban	ADJ
cjal-3183	1199	26	capitalists	capitalist	NOUN
cjal-3183	1199	27	,	,	PUNCT
cjal-3183	1199	28	and	and	CCONJ
cjal-3183	1199	29	the	the	DET
cjal-3183	1199	30	last	last	ADJ
cjal-3183	1199	31	two	two	NUM
cjal-3183	1199	32	should	should	AUX
cjal-3183	1199	33	cover	cover	VERB
cjal-3183	1199	34	the	the	DET
cjal-3183	1199	35	remaining	remain	VERB
cjal-3183	1199	36	5	5	NUM
cjal-3183	1199	37	percent	percent	NOUN
cjal-3183	1199	38	.	.	PUNCT
cjal-3183	1200	1	in	in	ADP
cjal-3183	1200	2	beijing	beijing	PROPN
cjal-3183	1200	3	,	,	PUNCT
cjal-3183	1200	4	of	of	ADP
cjal-3183	1200	5	fifty	fifty	NUM
cjal-3183	1200	6	thousands	thousand	NOUN
cjal-3183	1200	7	capitalist	capitalist	ADJ
cjal-3183	1200	8	establishments	establishment	NOUN
cjal-3183	1200	9	,	,	PUNCT
cjal-3183	1200	10	10	10	NUM
cjal-3183	1200	11	percent	percent	NOUN
cjal-3183	1200	12	were	be	AUX
cjal-3183	1200	13	law	law	NOUN
cjal-3183	1200	14	-	-	PUNCT
cjal-3183	1200	15	abiding	abide	VERB
cjal-3183	1200	16	,	,	PUNCT
cjal-3183	1200	17	60	60	NUM
cjal-3183	1200	18	percent	percent	NOUN
cjal-3183	1200	19	were	be	AUX
cjal-3183	1200	20	basically	basically	ADV
cjal-3183	1200	21	lawabiding	lawabide	VERB
cjal-3183	1200	22	,	,	PUNCT
cjal-3183	1200	23	25	25	NUM
cjal-3183	1200	24	percent	percent	NOUN
cjal-3183	1200	25	were	be	AUX
cjal-3183	1200	26	semi	semi	ADV
cjal-3183	1200	27	law	law	NOUN
cjal-3183	1200	28	-	-	PUNCT
cjal-3183	1200	29	abiding	abide	VERB
cjal-3183	1200	30	,	,	PUNCT
cjal-3183	1200	31	4	4	NUM
cjal-3183	1200	32	percent	percent	NOUN
cjal-3183	1200	33	were	be	AUX
cjal-3183	1200	34	serious	serious	ADJ
cjal-3183	1200	35	law	law	NOUN
cjal-3183	1200	36	-	-	PUNCT
cjal-3183	1200	37	breaking	breaking	NOUN
cjal-3183	1200	38	,	,	PUNCT
cjal-3183	1200	39	and	and	CCONJ
cjal-3183	1200	40	1	1	NUM
cjal-3183	1200	41	percent	percent	NOUN
cjal-3183	1200	42	were	be	AUX
cjal-3183	1200	43	completely	completely	ADV
cjal-3183	1200	44	law	law	NOUN
cjal-3183	1200	45	-	-	PUNCT
cjal-3183	1200	46	breaking	breaking	NOUN
cjal-3183	1200	47	.	.	PUNCT
cjal-3183	1200	48	)	)	PUNCT
cjal-3183	1201	1	ad	ad	NOUN
cjal-3183	1201	2	hoc	hoc	X
cjal-3183	1201	3	peoples	people	NOUN
cjal-3183	1201	4	'	'	PART
cjal-3183	1201	5	tribunals	tribunal	NOUN
cjal-3183	1201	6	were	be	AUX
cjal-3183	1201	7	set	set	VERB
cjal-3183	1201	8	up	up	ADP
cjal-3183	1201	9	with	with	ADP
cjal-3183	1201	10	members	member	NOUN
cjal-3183	1201	11	drawan	drawan	NOUN
cjal-3183	1201	12	from	from	ADP
cjal-3183	1201	13	nonjudicial	nonjudicial	ADJ
cjal-3183	1201	14	organizations	organization	NOUN
cjal-3183	1201	15	and	and	CCONJ
cjal-3183	1201	16	the	the	DET
cjal-3183	1201	17	masses	masse	NOUN
cjal-3183	1201	18	.	.	PUNCT
cjal-3183	1202	1	their	their	PRON
cjal-3183	1202	2	functions	function	NOUN
cjal-3183	1202	3	were	be	AUX
cjal-3183	1202	4	to	to	PART
cjal-3183	1202	5	arrest	arrest	VERB
cjal-3183	1202	6	,	,	PUNCT
cjal-3183	1202	7	try	try	VERB
cjal-3183	1202	8	and	and	CCONJ
cjal-3183	1202	9	punish	punish	VERB
cjal-3183	1202	10	serious	serious	ADJ
cjal-3183	1202	11	lawbreakers	lawbreaker	NOUN
cjal-3183	1202	12	.	.	PUNCT
cjal-3183	1203	1	cases	case	NOUN
cjal-3183	1203	2	involving	involve	VERB
cjal-3183	1203	3	law	law	NOUN
cjal-3183	1203	4	-	-	PUNCT
cjal-3183	1203	5	abiding	abide	VERB
cjal-3183	1203	6	,	,	PUNCT
cjal-3183	1203	7	basically	basically	ADV
cjal-3183	1203	8	law	law	NOUN
cjal-3183	1203	9	-	-	PUNCT
cjal-3183	1203	10	abiding	abide	VERB
cjal-3183	1203	11	,	,	PUNCT
cjal-3183	1203	12	and	and	CCONJ
cjal-3183	1203	13	semi	semi	ADJ
cjal-3183	1203	14	law	law	NOUN
cjal-3183	1203	15	-	-	PUNCT
cjal-3183	1203	16	abiding	abide	VERB
cjal-3183	1203	17	businesses	business	NOUN
cjal-3183	1203	18	were	be	AUX
cjal-3183	1203	19	directly	directly	ADV
cjal-3183	1203	20	handled	handle	VERB
cjal-3183	1203	21	by	by	ADP
cjal-3183	1203	22	special	special	ADJ
cjal-3183	1203	23	local	local	ADJ
cjal-3183	1203	24	party	party	NOUN
cjal-3183	1203	25	committees	committee	NOUN
cjal-3183	1203	26	.	.	PUNCT
cjal-3183	1204	1	guanyu	guanyu	PROPN
cjal-3183	1204	2	wufan	wufan	PROPN
cjal-3183	1204	3	yundong	yundong	PROPN
cjal-3183	1204	4	zhong	zhong	PROPN
cjal-3183	1204	5	chengli	chengli	PROPN
cjal-3183	1204	6	renmin	renmin	PROPN
cjal-3183	1204	7	fating	fate	VERB
cjal-3183	1204	8	de	de	X
cjal-3183	1204	9	guiding	guide	VERB
cjal-3183	1204	10	[	[	X
cjal-3183	1204	11	regulations	regulation	NOUN
cjal-3183	1204	12	for	for	ADP
cjal-3183	1204	13	the	the	DET
cjal-3183	1204	14	establishment	establishment	NOUN
cjal-3183	1204	15	of	of	ADP
cjal-3183	1204	16	people	people	NOUN
cjal-3183	1204	17	's	's	PART
cjal-3183	1204	18	tribunals	tribunal	NOUN
cjal-3183	1204	19	during	during	ADP
cjal-3183	1204	20	the	the	DET
cjal-3183	1204	21	five	five	NUM
cjal-3183	1204	22	-	-	PUNCT
cjal-3183	1204	23	anti	anti	ADJ
cjal-3183	1204	24	campaigns	campaign	NOUN
cjal-3183	1204	25	]	]	PUNCT
cjal-3183	1204	26	(	(	PUNCT
cjal-3183	1204	27	adopted	adopt	VERB
cjal-3183	1204	28	on	on	ADP
cjal-3183	1204	29	march	march	PROPN
cjal-3183	1204	30	21	21	NUM
cjal-3183	1204	31	,	,	PUNCT
cjal-3183	1204	32	1952	1952	NUM
cjal-3183	1204	33	)	)	PUNCT
cjal-3183	1204	34	,	,	PUNCT
cjal-3183	1204	35	inzhonggongzhongyangwen)ian	inzhonggongzhongyangwen)ian	PROPN
cjal-3183	1204	36	yanajiu	yanajiu	PROPN
cjal-3183	1204	37	shi	shi	PROPN
cjal-3183	1205	1	[	[	X
cjal-3183	1205	2	documents	document	NOUN
cjal-3183	1205	3	and	and	CCONJ
cjal-3183	1205	4	research	research	NOUN
cjal-3183	1205	5	institute	institute	PROPN
cjal-3183	1205	6	,	,	PUNCT
cjal-3183	1205	7	chinese	chinese	ADJ
cjal-3183	1205	8	comunist	comunist	NOUN
cjal-3183	1205	9	party	party	PROPN
cjal-3183	1205	10	central	central	PROPN
cjal-3183	1205	11	comzi.rfr	comzi.rfr	PROPN
cjal-3183	1205	12	]	]	X
cjal-3183	1205	13	,	,	PUNCT
cjal-3183	1205	14	jianguo	jianguo	PROPN
cjal-3183	1205	15	yilai	yilai	PROPN
cjal-3183	1205	16	zhongyao	zhongyao	PROPN
cjal-3183	1205	17	wenxian	wenxian	PROPN
cjal-3183	1205	18	xuanbian	xuanbian	PROPN
cjal-3183	1205	19	di	di	PROPN
cjal-3183	1205	20	san	san	PROPN
cjal-3183	1205	21	ce	ce	PROPN
cjal-3183	1206	1	[	[	X
cjal-3183	1206	2	3	3	NUM
cjal-3183	1206	3	collections	collection	NOUN
cjal-3183	1206	4	of	of	ADP
cjal-3183	1206	5	impotant	impotant	ADJ
cjal-3183	1206	6	documents	document	NOUN
cjal-3183	1206	7	since	since	SCONJ
cjal-3183	1206	8	the	the	DET
cjal-3183	1206	9	founding	founding	NOUN
cjal-3183	1206	10	of	of	ADP
cjal-3183	1206	11	the	the	DET
cjal-3183	1206	12	people	people	NOUN
cjal-3183	1206	13	's	's	PART
cjal-3183	1206	14	republic	republic	NOUN
cjal-3183	1206	15	]	]	PUNCT
cjal-3183	1206	16	125	125	NUM
cjal-3183	1206	17	(	(	PUNCT
cjal-3183	1206	18	1992	1992	NUM
cjal-3183	1206	19	)	)	PUNCT
cjal-3183	1206	20	.	.	PUNCT
cjal-3183	1207	1	those	those	PRON
cjal-3183	1207	2	who	who	PRON
cjal-3183	1207	3	were	be	AUX
cjal-3183	1207	4	found	find	VERB
cjal-3183	1207	5	guilty	guilty	ADJ
cjal-3183	1207	6	were	be	AUX
cjal-3183	1207	7	to	to	PART
cjal-3183	1207	8	be	be	AUX
cjal-3183	1207	9	punished	punish	VERB
cjal-3183	1207	10	according	accord	VERB
cjal-3183	1207	11	a	a	DET
cjal-3183	1207	12	set	set	NOUN
cjal-3183	1207	13	of	of	ADP
cjal-3183	1207	14	campaign	campaign	NOUN
cjal-3183	1207	15	-	-	PUNCT
cjal-3183	1207	16	tailored	tailor	VERB
cjal-3183	1207	17	principles	principle	NOUN
cjal-3183	1207	18	:	:	PUNCT
cjal-3183	1207	19	leniency	leniency	NOUN
cjal-3183	1207	20	for	for	ADP
cjal-3183	1207	21	past	past	ADJ
cjal-3183	1207	22	violations	violation	NOUN
cjal-3183	1207	23	,	,	PUNCT
cjal-3183	1207	24	but	but	CCONJ
cjal-3183	1207	25	severity	severity	NOUN
cjal-3183	1207	26	for	for	ADP
cjal-3183	1207	27	new	new	ADJ
cjal-3183	1207	28	violations	violation	NOUN
cjal-3183	1207	29	;	;	PUNCT
cjal-3183	1207	30	leniency	leniency	NOUN
cjal-3183	1207	31	for	for	ADP
cjal-3183	1207	32	the	the	DET
cjal-3183	1207	33	majority	majority	NOUN
cjal-3183	1207	34	,	,	PUNCT
cjal-3183	1207	35	but	but	CCONJ
cjal-3183	1207	36	severity	severity	NOUN
cjal-3183	1207	37	for	for	ADP
cjal-3183	1207	38	the	the	DET
cjal-3183	1207	39	minority	minority	NOUN
cjal-3183	1207	40	;	;	PUNCT
cjal-3183	1207	41	leniency	leniency	NOUN
cjal-3183	1207	42	forthose	forthose	VERB
cjal-3183	1207	43	who	who	PRON
cjal-3183	1207	44	confessed	confess	VERB
cjal-3183	1207	45	,	,	PUNCT
cjal-3183	1207	46	but	but	CCONJ
cjal-3183	1207	47	severity	severity	NOUN
cjal-3183	1207	48	for	for	ADP
cjal-3183	1207	49	those	those	PRON
cjal-3183	1207	50	who	who	PRON
cjal-3183	1207	51	resisted	resist	VERB
cjal-3183	1207	52	;	;	PUNCT
cjal-3183	1207	53	leniency	leniency	NOUN
cjal-3183	1207	54	for	for	ADP
cjal-3183	1207	55	industrialists	industrialist	NOUN
cjal-3183	1207	56	,	,	PUNCT
cjal-3183	1207	57	but	but	CCONJ
cjal-3183	1207	58	severity	severity	NOUN
cjal-3183	1207	59	for	for	ADP
cjal-3183	1207	60	merchants	merchant	NOUN
cjal-3183	1207	61	;	;	PUNCT
cjal-3183	1207	62	and	and	CCONJ
cjal-3183	1207	63	leniency	leniency	NOUN
cjal-3183	1207	64	for	for	ADP
cjal-3183	1207	65	ordinary	ordinary	ADJ
cjal-3183	1207	66	merchants	merchant	NOUN
cjal-3183	1207	67	,	,	PUNCT
cjal-3183	1207	68	but	but	CCONJ
cjal-3183	1207	69	severity	severity	NOUN
cjal-3183	1207	70	for	for	ADP
cjal-3183	1207	71	speculators	speculator	NOUN
cjal-3183	1207	72	.	.	PUNCT
cjal-3183	1208	1	mao	mao	PROPN
cjal-3183	1208	2	,	,	PUNCT
cjal-3183	1208	3	three	three	NUM
cjal-3183	1208	4	-	-	PUNCT
cjal-3183	1208	5	anti	anti	ADJ
cjal-3183	1208	6	campaigns	campaign	NOUN
cjal-3183	1208	7	,	,	PUNCT
cjal-3183	1208	8	supra	supra	NOUN
cjal-3183	1208	9	,	,	PUNCT
cjal-3183	1208	10	at	at	ADP
cjal-3183	1208	11	55	55	NUM
cjal-3183	1208	12	.	.	PUNCT
cjal-3183	1209	1	232	232	NUM
cjal-3183	1209	2	.	.	PUNCT
cjal-3183	1210	1	as	as	SCONJ
cjal-3183	1210	2	an	an	DET
cjal-3183	1210	3	observer	observer	NOUN
cjal-3183	1210	4	concluded	conclude	VERB
cjal-3183	1210	5	,	,	PUNCT
cjal-3183	1210	6	"	"	PUNCT
cjal-3183	1210	7	[	[	X
cjal-3183	1210	8	t]he	t]he	ADV
cjal-3183	1210	9	campaign	campaign	NOUN
cjal-3183	1210	10	undermined	undermine	VERB
cjal-3183	1210	11	the	the	DET
cjal-3183	1210	12	position	position	NOUN
cjal-3183	1210	13	of	of	ADP
cjal-3183	1210	14	the	the	DET
cjal-3183	1210	15	urban	urban	PROPN
cjal-3183	1210	16	bourgeoisie	bourgeoisie	PROPN
cjal-3183	1210	17	in	in	ADP
cjal-3183	1210	18	china	china	PROPN
cjal-3183	1210	19	,	,	PUNCT
cjal-3183	1210	20	greatly	greatly	ADV
cjal-3183	1210	21	reduced	reduce	VERB
cjal-3183	1210	22	its	its	PRON
cjal-3183	1210	23	wealth	wealth	NOUN
cjal-3183	1210	24	and	and	CCONJ
cjal-3183	1210	25	assets	asset	NOUN
cjal-3183	1210	26	,	,	PUNCT
cjal-3183	1210	27	ostracized	ostracize	VERB
cjal-3183	1210	28	it	it	PRON
cjal-3183	1210	29	as	as	ADP
cjal-3183	1210	30	dangerous	dangerous	ADJ
cjal-3183	1210	31	and	and	CCONJ
cjal-3183	1210	32	subversive	subversive	ADJ
cjal-3183	1210	33	,	,	PUNCT
cjal-3183	1210	34	and	and	CCONJ
cjal-3183	1210	35	probably	probably	ADV
cjal-3183	1210	36	eliminated	eliminate	VERB
cjal-3183	1210	37	any	any	DET
cjal-3183	1210	38	possibility	possibility	NOUN
cjal-3183	1210	39	of	of	ADP
cjal-3183	1210	40	significant	significant	ADJ
cjal-3183	1210	41	political	political	ADJ
cjal-3183	1210	42	influence	influence	NOUN
cjal-3183	1210	43	on	on	ADP
cjal-3183	1210	44	its	its	PRON
cjal-3183	1210	45	part	part	NOUN
cjal-3183	1210	46	"	"	PUNCT
cjal-3183	1210	47	barnett	barnett	PROPN
cjal-3183	1210	48	,	,	PUNCT
cjal-3183	1210	49	supra	supra	PROPN
cjal-3183	1210	50	note	note	NOUN
cjal-3183	1210	51	227	227	NUM
cjal-3183	1210	52	,	,	PUNCT
cjal-3183	1210	53	at	at	ADP
cjal-3183	1210	54	143	143	NUM
cjal-3183	1210	55	.	.	PUNCT
cjal-3183	1211	1	after	after	ADP
cjal-3183	1211	2	the	the	DET
cjal-3183	1211	3	five	five	NUM
cjal-3183	1211	4	-	-	PUNCT
cjal-3183	1211	5	anti	anti	NOUN
cjal-3183	1211	6	campaign	campaign	NOUN
cjal-3183	1211	7	,	,	PUNCT
cjal-3183	1211	8	the	the	DET
cjal-3183	1211	9	state	state	NOUN
cjal-3183	1211	10	justifiably	justifiably	ADV
cjal-3183	1211	11	tightened	tighten	VERB
cjal-3183	1211	12	its	its	PRON
cjal-3183	1211	13	control	control	NOUN
cjal-3183	1211	14	over	over	ADP
cjal-3183	1211	15	commerce	commerce	NOUN
cjal-3183	1211	16	and	and	CCONJ
cjal-3183	1211	17	finance	finance	NOUN
cjal-3183	1211	18	through	through	ADP
cjal-3183	1211	19	measures	measure	NOUN
cjal-3183	1211	20	such	such	ADJ
cjal-3183	1211	21	as	as	ADP
cjal-3183	1211	22	forced	force	VERB
cjal-3183	1211	23	state	state	NOUN
cjal-3183	1211	24	participation	participation	NOUN
cjal-3183	1211	25	in	in	ADP
cjal-3183	1211	26	private	private	ADJ
cjal-3183	1211	27	businesses	business	NOUN
cjal-3183	1211	28	,	,	PUNCT
cjal-3183	1211	29	government	government	NOUN
cjal-3183	1211	30	contracts	contract	NOUN
cjal-3183	1211	31	forbasic	forbasic	ADJ
cjal-3183	1211	32	goods	good	NOUN
cjal-3183	1211	33	and	and	CCONJ
cjal-3183	1211	34	materials	material	NOUN
cjal-3183	1211	35	,	,	PUNCT
cjal-3183	1211	36	and	and	CCONJ
cjal-3183	1211	37	price	price	NOUN
cjal-3183	1211	38	controls	control	NOUN
cjal-3183	1211	39	.	.	PUNCT
cjal-3183	1212	1	meanwhile	meanwhile	ADV
cjal-3183	1212	2	,	,	PUNCT
cjal-3183	1212	3	the	the	DET
cjal-3183	1212	4	campaign	campaign	NOUN
cjal-3183	1212	5	achieved	achieve	VERB
cjal-3183	1212	6	a	a	DET
cjal-3183	1212	7	significant	significant	ADJ
cjal-3183	1212	8	revenue	revenue	NOUN
cjal-3183	1212	9	goal	goal	NOUN
cjal-3183	1212	10	by	by	ADP
cjal-3183	1212	11	diverting	divert	VERB
cjal-3183	1212	12	between	between	ADP
cjal-3183	1212	13	850	850	NUM
cjal-3183	1212	14	million	million	NUM
cjal-3183	1212	15	and	and	CCONJ
cjal-3183	1212	16	two	two	NUM
cjal-3183	1212	17	billion	billion	NUM
cjal-3183	1212	18	us	us	PROPN
cjal-3183	1212	19	dollars	dollar	NOUN
cjal-3183	1212	20	worth	worth	ADJ
cjal-3183	1212	21	of	of	ADP
cjal-3183	1212	22	private	private	ADJ
cjal-3183	1212	23	assets	asset	NOUN
cjal-3183	1212	24	to	to	ADP
cjal-3183	1212	25	the	the	DET
cjal-3183	1212	26	state	state	NOUN
cjal-3183	1212	27	.	.	PUNCT
cjal-3183	1213	1	chu	chu	PROPN
cjal-3183	1213	2	,	,	PUNCT
cjal-3183	1213	3	supra	supra	PROPN
cjal-3183	1213	4	note	note	NOUN
cjal-3183	1213	5	227	227	NUM
cjal-3183	1213	6	,	,	PUNCT
cjal-3183	1213	7	at	at	ADP
cjal-3183	1213	8	43	43	NUM
cjal-3183	1213	9	.	.	PUNCT
cjal-3183	1213	10	233	233	NUM
cjal-3183	1213	11	.	.	PUNCT
cjal-3183	1214	1	during	during	ADP
cjal-3183	1214	2	the	the	DET
cjal-3183	1214	3	1950s	1950	NOUN
cjal-3183	1214	4	,	,	PUNCT
cjal-3183	1214	5	the	the	DET
cjal-3183	1214	6	expression	expression	NOUN
cjal-3183	1214	7	toushul	toushul	NOUN
cjal-3183	1214	8	was	be	AUX
cjal-3183	1214	9	often	often	ADV
cjal-3183	1214	10	used	use	VERB
cjal-3183	1214	11	in	in	ADP
cjal-3183	1214	12	tandem	tandem	NOUN
cjal-3183	1214	13	with	with	ADP
cjal-3183	1214	14	another	another	DET
cjal-3183	1214	15	expression	expression	NOUN
cjal-3183	1214	16	loushui	loushui	NOUN
cjal-3183	1214	17	,	,	PUNCT
cjal-3183	1214	18	which	which	PRON
cjal-3183	1214	19	literally	literally	ADV
cjal-3183	1214	20	means	mean	VERB
cjal-3183	1214	21	"	"	PUNCT
cjal-3183	1214	22	tax	tax	NOUN
cjal-3183	1214	23	leak	leak	NOUN
cjal-3183	1214	24	"	"	PUNCT
cjal-3183	1214	25	.	.	PUNCT
cjal-3183	1215	1	in	in	ADP
cjal-3183	1215	2	1950	1950	NUM
cjal-3183	1215	3	,	,	PUNCT
cjal-3183	1215	4	the	the	DET
cjal-3183	1215	5	government	government	NOUN
cjal-3183	1215	6	of	of	ADP
cjal-3183	1215	7	the	the	DET
cjal-3183	1215	8	new	new	ADJ
cjal-3183	1215	9	people	people	NOUN
cjal-3183	1215	10	's	's	PART
cjal-3183	1215	11	republic	republic	NOUN
cjal-3183	1215	12	adopted	adopt	VERB
cjal-3183	1215	13	two	two	NUM
cjal-3183	1215	14	major	major	ADJ
cjal-3183	1215	15	tax	tax	NOUN
cjal-3183	1215	16	regimes	regime	NOUN
cjal-3183	1215	17	.	.	PUNCT
cjal-3183	1216	1	one	one	NUM
cjal-3183	1216	2	was	be	AUX
cjal-3183	1216	3	huowushui	huowushui	NOUN
cjal-3183	1216	4	or	or	CCONJ
cjal-3183	1216	5	a	a	DET
cjal-3183	1216	6	commodity	commodity	NOUN
cjal-3183	1216	7	tax	tax	NOUN
cjal-3183	1216	8	which	which	PRON
cjal-3183	1216	9	was	be	AUX
cjal-3183	1216	10	imposed	impose	VERB
cjal-3183	1216	11	on	on	ADP
cjal-3183	1216	12	the	the	DET
cjal-3183	1216	13	whole	whole	ADJ
cjal-3183	1216	14	sale	sale	NOUN
cjal-3183	1216	15	price	price	NOUN
cjal-3183	1216	16	of	of	ADP
cjal-3183	1216	17	specified	specified	ADJ
cjal-3183	1216	18	goods	good	NOUN
cjal-3183	1216	19	,	,	PUNCT
cjal-3183	1216	20	provisional	provisional	ADJ
cjal-3183	1216	21	regulations	regulation	NOUN
cjal-3183	1216	22	on	on	ADP
cjal-3183	1216	23	commodity	commodity	NOUN
cjal-3183	1216	24	tax	tax	NOUN
cjal-3183	1216	25	(	(	PUNCT
cjal-3183	1216	26	huowu	huowu	NOUN
cjal-3183	1216	27	shui	shui	PROPN
cjal-3183	1216	28	zanxing	zanxing	PROPN
cjal-3183	1216	29	tiaoli	tiaoli	PROPN
cjal-3183	1216	30	)	)	PUNCT
cjal-3183	1217	1	(	(	PUNCT
cjal-3183	1217	2	regulations	regulation	NOUN
cjal-3183	1217	3	on	on	ADP
cjal-3183	1217	4	commodity	commodity	NOUN
cjal-3183	1217	5	tax	tax	NOUN
cjal-3183	1217	6	)	)	PUNCT
cjal-3183	1217	7	(	(	PUNCT
cjal-3183	1217	8	adopted	adopt	VERB
cjal-3183	1217	9	on	on	ADP
cjal-3183	1217	10	january	january	PROPN
cjal-3183	1217	11	27	27	NUM
cjal-3183	1217	12	,	,	PUNCT
cjal-3183	1217	13	1950	1950	NUM
cjal-3183	1217	14	,	,	PUNCT
cjal-3183	1217	15	promulgated	promulgate	VERB
cjal-3183	1217	16	on	on	ADP
cjal-3183	1217	17	january	january	PROPN
cjal-3183	1217	18	31	31	NUM
cjal-3183	1217	19	of	of	ADP
cjal-3183	1217	20	the	the	DET
cjal-3183	1217	21	same	same	ADJ
cjal-3183	1217	22	year	year	NOUN
cjal-3183	1217	23	,	,	PUNCT
cjal-3183	1217	24	amended	amend	VERB
cjal-3183	1217	25	on	on	ADP
cjal-3183	1217	26	december	december	PROPN
cjal-3183	1217	27	15	15	NUM
cjal-3183	1217	28	,	,	PUNCT
cjal-3183	1217	29	1990	1990	NUM
cjal-3183	1217	30	and	and	CCONJ
cjal-3183	1217	31	promulgated	promulgate	VERB
cjal-3183	1217	32	on	on	ADP
cjal-3183	1217	33	december	december	PROPN
cjal-3183	1217	34	29	29	NUM
cjal-3183	1217	35	of	of	ADP
cjal-3183	1217	36	the	the	DET
cjal-3183	1217	37	same	same	ADJ
cjal-3183	1217	38	year	year	NOUN
cjal-3183	1217	39	)	)	PUNCT
cjal-3183	1217	40	,	,	PUNCT
cjal-3183	1217	41	1949	1949	NUM
cjal-3183	1217	42	-	-	SYM
cjal-3183	1217	43	1950	1950	NUM
cjal-3183	1217	44	faling	faling	NOUN
cjal-3183	1217	45	huibian	huibian	NOUN
cjal-3183	1217	46	291	291	NUM
cjal-3183	1217	47	.	.	PUNCT
cjal-3183	1218	1	for	for	ADP
cjal-3183	1218	2	a	a	DET
cjal-3183	1218	3	discussion	discussion	NOUN
cjal-3183	1218	4	ofthe	ofthe	NOUN
cjal-3183	1218	5	tax	tax	NOUN
cjal-3183	1218	6	,	,	PUNCT
cjal-3183	1218	7	see	see	VERB
cjal-3183	1218	8	ecklund	ecklund	NOUN
cjal-3183	1218	9	,	,	PUNCT
cjal-3183	1218	10	supra	supra	PROPN
cjal-3183	1218	11	note	note	NOUN
cjal-3183	1218	12	140	140	NUM
cjal-3183	1218	13	,	,	PUNCT
cjal-3183	1218	14	at	at	ADP
cjal-3183	1218	15	62	62	NUM
cjal-3183	1218	16	-	-	SYM
cjal-3183	1218	17	63	63	NUM
cjal-3183	1218	18	.	.	PUNCT
cjal-3183	1219	1	the	the	DET
cjal-3183	1219	2	other	other	ADJ
cjal-3183	1219	3	tax	tax	NOUN
cjal-3183	1219	4	regime	regime	NOUN
cjal-3183	1219	5	,	,	PUNCT
cjal-3183	1219	6	broadly	broadly	ADV
cjal-3183	1219	7	called	call	VERB
cjal-3183	1219	8	gongshangye	gongshangye	NOUN
cjal-3183	1219	9	shui	shui	NOUN
cjal-3183	1219	10	or	or	CCONJ
cjal-3183	1219	11	taxes	taxis	NOUN
cjal-3183	1219	12	on	on	ADP
cjal-3183	1219	13	industry	industry	NOUN
cjal-3183	1219	14	and	and	CCONJ
cjal-3183	1219	15	commerce	commerce	NOUN
cjal-3183	1219	16	,	,	PUNCT
cjal-3183	1219	17	consisted	consist	VERB
cjal-3183	1219	18	of	of	ADP
cjal-3183	1219	19	two	two	NUM
cjal-3183	1219	20	separately	separately	ADV
cjal-3183	1219	21	assessed	assessed	ADJ
cjal-3183	1219	22	taxes	taxis	NOUN
cjal-3183	1219	23	:	:	PUNCT
cjal-3183	1219	24	an	an	DET
cjal-3183	1219	25	income	income	NOUN
cjal-3183	1219	26	or	or	CCONJ
cjal-3183	1219	27	net	net	ADJ
cjal-3183	1219	28	receipts	receipt	NOUN
cjal-3183	1219	29	tax	tax	NOUN
cjal-3183	1219	30	and	and	CCONJ
cjal-3183	1219	31	a	a	DET
cjal-3183	1219	32	business	business	NOUN
cjal-3183	1219	33	or	or	CCONJ
cjal-3183	1219	34	gross	gross	ADJ
cjal-3183	1219	35	receipts	receipt	NOUN
cjal-3183	1219	36	tax	tax	NOUN
cjal-3183	1219	37	.	.	PUNCT
cjal-3183	1220	1	regulations	regulation	NOUN
cjal-3183	1220	2	on	on	ADP
cjal-3183	1220	3	taxes	taxis	NOUN
cjal-3183	1220	4	on	on	ADP
cjal-3183	1220	5	commerce	commerce	PROPN
cjal-3183	1220	6	,	,	PUNCT
cjal-3183	1220	7	supra	supra	PROPN
cjal-3183	1220	8	note	note	NOUN
cjal-3183	1220	9	141	141	NUM
cjal-3183	1220	10	.	.	PUNCT
cjal-3183	1221	1	for	for	ADP
cjal-3183	1221	2	a	a	DET
cjal-3183	1221	3	discussion	discussion	NOUN
cjal-3183	1221	4	of	of	ADP
cjal-3183	1221	5	the	the	DET
cjal-3183	1221	6	taxes	taxis	NOUN
cjal-3183	1221	7	,	,	PUNCT
cjal-3183	1221	8	see	see	VERB
cjal-3183	1221	9	ecklmund	ecklmund	NOUN
cjal-3183	1221	10	,	,	PUNCT
cjal-3183	1221	11	supra	supra	PROPN
cjal-3183	1221	12	note	note	NOUN
cjal-3183	1221	13	140	140	NUM
cjal-3183	1221	14	at	at	ADP
cjal-3183	1221	15	58	58	NUM
cjal-3183	1221	16	-	-	SYM
cjal-3183	1221	17	62	62	NUM
cjal-3183	1221	18	.	.	PUNCT
cjal-3183	1222	1	the	the	DET
cjal-3183	1222	2	regulations	regulation	NOUN
cjal-3183	1222	3	on	on	ADP
cjal-3183	1222	4	commodity	commodity	NOUN
cjal-3183	1222	5	tax	tax	NOUN
cjal-3183	1222	6	authorized	authorize	VERB
cjal-3183	1222	7	tax	tax	NOUN
cjal-3183	1222	8	officials	official	NOUN
cjal-3183	1222	9	to	to	PART
cjal-3183	1222	10	impose	impose	VERB
cjal-3183	1222	11	fines	fine	NOUN
cjal-3183	1222	12	and	and	CCONJ
cjal-3183	1222	13	even	even	ADV
cjal-3183	1222	14	confiscate	confiscate	VERB
cjal-3183	1222	15	goods	good	NOUN
cjal-3183	1222	16	in	in	ADP
cjal-3183	1222	17	case	case	NOUN
cjal-3183	1222	18	toushui	toushui	NOUN
cjal-3183	1222	19	1998	1998	NUM
cjal-3183	1222	20	]	]	PUNCT
cjal-3183	1222	21	columbia	columbia	PROPN
cjal-3183	1222	22	journal	journal	PROPN
cjal-3183	1222	23	ofasianlaw	ofasianlaw	VERB
cjal-3183	1222	24	the	the	DET
cjal-3183	1222	25	character	character	NOUN
cjal-3183	1222	26	tou	tou	PROPN
cjal-3183	1222	27	also	also	ADV
cjal-3183	1222	28	refers	refer	VERB
cjal-3183	1222	29	to	to	ADP
cjal-3183	1222	30	the	the	DET
cjal-3183	1222	31	illicit	illicit	ADJ
cjal-3183	1222	32	act	act	NOUN
cjal-3183	1222	33	of	of	ADP
cjal-3183	1222	34	theft	theft	NOUN
cjal-3183	1222	35	or	or	CCONJ
cjal-3183	1222	36	stealing	stealing	NOUN
cjal-3183	1222	37	.	.	PUNCT
cjal-3183	1223	1	the	the	DET
cjal-3183	1223	2	expression	expression	NOUN
cjal-3183	1223	3	toushui	toushui	NOUN
cjal-3183	1223	4	can	can	AUX
cjal-3183	1223	5	therefore	therefore	ADV
cjal-3183	1223	6	not	not	PART
cjal-3183	1223	7	only	only	ADV
cjal-3183	1223	8	connotes	connote	VERB
cjal-3183	1223	9	acts	act	NOUN
cjal-3183	1223	10	resulting	result	VERB
cjal-3183	1223	11	in	in	ADP
cjal-3183	1223	12	paying	pay	VERB
cjal-3183	1223	13	less	less	ADJ
cjal-3183	1223	14	tax	tax	NOUN
cjal-3183	1223	15	,	,	PUNCT
cjal-3183	1223	16	but	but	CCONJ
cjal-3183	1223	17	also	also	ADV
cjal-3183	1223	18	implies	imply	VERB
cjal-3183	1223	19	that	that	SCONJ
cjal-3183	1223	20	avoiding	avoid	VERB
cjal-3183	1223	21	tax	tax	NOUN
cjal-3183	1223	22	would	would	AUX
cjal-3183	1223	23	be	be	AUX
cjal-3183	1223	24	equivalent	equivalent	ADJ
cjal-3183	1223	25	to	to	ADP
cjal-3183	1223	26	theft	theft	NOUN
cjal-3183	1223	27	and	and	CCONJ
cjal-3183	1223	28	stealing	stealing	NOUN
cjal-3183	1223	29	.	.	PUNCT
cjal-3183	1224	1	in	in	ADP
cjal-3183	1224	2	fact	fact	NOUN
cjal-3183	1224	3	,	,	PUNCT
cjal-3183	1224	4	three	three	NUM
cjal-3183	1224	5	of	of	ADP
cjal-3183	1224	6	the	the	DET
cjal-3183	1224	7	other	other	ADJ
cjal-3183	1224	8	four	four	NUM
cjal-3183	1224	9	evils	evil	NOUN
cjal-3183	1224	10	targeted	target	VERB
cjal-3183	1224	11	by	by	ADP
cjal-3183	1224	12	the	the	DET
cjal-3183	1224	13	five	five	NUM
cjal-3183	1224	14	-	-	PUNCT
cjal-3183	1224	15	anti	anti	NOUN
cjal-3183	1224	16	campaign	campaign	NOUN
cjal-3183	1224	17	were	be	AUX
cjal-3183	1224	18	directly	directly	ADV
cjal-3183	1224	19	associated	associate	VERB
cjal-3183	1224	20	with	with	ADP
cjal-3183	1224	21	the	the	DET
cjal-3183	1224	22	chinese	chinese	ADJ
cjal-3183	1224	23	characters	character	NOUN
cjal-3183	1224	24	meaning	mean	VERB
cjal-3183	1224	25	"	"	PUNCT
cjal-3183	1224	26	theft	theft	NOUN
cjal-3183	1224	27	"	"	PUNCT
cjal-3183	1224	28	and	and	CCONJ
cjal-3183	1224	29	"	"	PUNCT
cjal-3183	1224	30	stealing".23	stealing".23	ADV
cjal-3183	1224	31	4	4	NUM
cjal-3183	1224	32	in	in	ADP
cjal-3183	1224	33	baori	baori	NOUN
cjal-3183	1224	34	,	,	PUNCT
cjal-3183	1224	35	the	the	DET
cjal-3183	1224	36	toushui	toushui	NOUN
cjal-3183	1224	37	label	label	NOUN
cjal-3183	1224	38	seemed	seem	VERB
cjal-3183	1224	39	to	to	PART
cjal-3183	1224	40	perfectly	perfectly	ADV
cjal-3183	1224	41	fit	fit	VERB
cjal-3183	1224	42	the	the	DET
cjal-3183	1224	43	conduct	conduct	NOUN
cjal-3183	1224	44	of	of	ADP
cjal-3183	1224	45	the	the	DET
cjal-3183	1224	46	japanese	japanese	ADJ
cjal-3183	1224	47	investor	investor	NOUN
cjal-3183	1224	48	as	as	SCONJ
cjal-3183	1224	49	officially	officially	ADV
cjal-3183	1224	50	described	describe	VERB
cjal-3183	1224	51	.	.	PUNCT
cjal-3183	1225	1	the	the	DET
cjal-3183	1225	2	japanese	japanese	ADJ
cjal-3183	1225	3	investor	investor	NOUN
cjal-3183	1225	4	not	not	PART
cjal-3183	1225	5	only	only	ADV
cjal-3183	1225	6	took	take	VERB
cjal-3183	1225	7	unfair	unfair	ADJ
cjal-3183	1225	8	advantage	advantage	NOUN
cjal-3183	1225	9	of	of	ADP
cjal-3183	1225	10	the	the	DET
cjal-3183	1225	11	chinese	chinese	ADJ
cjal-3183	1225	12	partner	partner	NOUN
cjal-3183	1225	13	but	but	CCONJ
cjal-3183	1225	14	also	also	ADV
cjal-3183	1225	15	tried	try	VERB
cjal-3183	1225	16	to	to	PART
cjal-3183	1225	17	cheat	cheat	VERB
cjal-3183	1225	18	the	the	DET
cjal-3183	1225	19	chinese	chinese	ADJ
cjal-3183	1225	20	state	state	NOUN
cjal-3183	1225	21	of	of	ADP
cjal-3183	1225	22	tax	tax	NOUN
cjal-3183	1225	23	revenue.235	revenue.235	NOUN
cjal-3183	1225	24	the	the	DET
cjal-3183	1225	25	label	label	NOUN
cjal-3183	1225	26	helped	help	VERB
cjal-3183	1225	27	galvanize	galvanize	VERB
cjal-3183	1225	28	public	public	ADJ
cjal-3183	1225	29	opinion	opinion	NOUN
cjal-3183	1225	30	236	236	NUM
cjal-3183	1225	31	and	and	CCONJ
cjal-3183	1225	32	cast	cast	VERB
cjal-3183	1225	33	a	a	DET
cjal-3183	1225	34	social	social	ADJ
cjal-3183	1225	35	stigma	stigma	NOUN
cjal-3183	1225	36	on	on	ADP
cjal-3183	1225	37	the	the	DET
cjal-3183	1225	38	japanese	japanese	ADJ
cjal-3183	1225	39	management	management	NOUN
cjal-3183	1225	40	.	.	PUNCT
cjal-3183	1226	1	37	37	NUM
cjal-3183	1226	2	news	news	NOUN
cjal-3183	1226	3	reports	report	NOUN
cjal-3183	1226	4	quoted	quote	VERB
cjal-3183	1226	5	businesses	business	NOUN
cjal-3183	1226	6	and	and	CCONJ
cjal-3183	1226	7	taxpayers	taxpayer	NOUN
cjal-3183	1226	8	as	as	ADP
cjal-3183	1226	9	saying	say	VERB
cjal-3183	1226	10	that	that	SCONJ
cjal-3183	1226	11	they	they	PRON
cjal-3183	1226	12	felt	feel	VERB
cjal-3183	1226	13	indignation	indignation	NOUN
cjal-3183	1226	14	at	at	ADP
cjal-3183	1226	15	loushui	loushui	NOUN
cjal-3183	1226	16	was	be	AUX
cjal-3183	1226	17	committed	commit	VERB
cjal-3183	1226	18	.	.	PUNCT
cjal-3183	1227	1	regulations	regulation	NOUN
cjal-3183	1227	2	on	on	ADP
cjal-3183	1227	3	commodity	commodity	NOUN
cjal-3183	1227	4	tax	tax	NOUN
cjal-3183	1227	5	,	,	PUNCT
cjal-3183	1227	6	supra	supra	NOUN
cjal-3183	1227	7	,	,	PUNCT
cjal-3183	1227	8	art	art	NOUN
cjal-3183	1227	9	.	.	PUNCT
cjal-3183	1228	1	13	13	NUM
cjal-3183	1228	2	.	.	PUNCT
cjal-3183	1229	1	on	on	ADP
cjal-3183	1229	2	the	the	DET
cjal-3183	1229	3	other	other	ADJ
cjal-3183	1229	4	hand	hand	NOUN
cjal-3183	1229	5	,	,	PUNCT
cjal-3183	1229	6	the	the	DET
cjal-3183	1229	7	regulations	regulation	NOUN
cjal-3183	1229	8	on	on	ADP
cjal-3183	1229	9	taxes	taxis	NOUN
cjal-3183	1229	10	on	on	ADP
cjal-3183	1229	11	commerce	commerce	NOUN
cjal-3183	1229	12	made	make	VERB
cjal-3183	1229	13	no	no	DET
cjal-3183	1229	14	mention	mention	NOUN
cjal-3183	1229	15	of	of	ADP
cjal-3183	1229	16	toushui	toushui	NOUN
cjal-3183	1229	17	and	and	CCONJ
cjal-3183	1229	18	,	,	PUNCT
cjal-3183	1229	19	instead	instead	ADV
cjal-3183	1229	20	,	,	PUNCT
cjal-3183	1229	21	referred	refer	VERB
cjal-3183	1229	22	to	to	ADP
cjal-3183	1229	23	loushui	loushui	PROPN
cjal-3183	1229	24	.	.	PUNCT
cjal-3183	1230	1	regulations	regulation	NOUN
cjal-3183	1230	2	on	on	ADP
cjal-3183	1230	3	taxes	taxis	NOUN
cjal-3183	1230	4	on	on	ADP
cjal-3183	1230	5	commerce	commerce	PROPN
cjal-3183	1230	6	,	,	PUNCT
cjal-3183	1230	7	supra	supra	PROPN
cjal-3183	1230	8	note	note	NOUN
cjal-3183	1230	9	141	141	NUM
cjal-3183	1230	10	,	,	PUNCT
cjal-3183	1230	11	art	art	NOUN
cjal-3183	1230	12	.	.	PUNCT
cjal-3183	1231	1	25	25	NUM
cjal-3183	1231	2	.	.	PUNCT
cjal-3183	1232	1	the	the	DET
cjal-3183	1232	2	regulations	regulation	NOUN
cjal-3183	1232	3	also	also	ADV
cjal-3183	1232	4	identified	identify	VERB
cjal-3183	1232	5	nibao	nibao	ADJ
cjal-3183	1232	6	yingye'er	yingye'er	NOUN
cjal-3183	1232	7	suode'er	suode'er	NOUN
cjal-3183	1232	8	,	,	PUNCT
cjal-3183	1232	9	or	or	CCONJ
cjal-3183	1232	10	concealment	concealment	NOUN
cjal-3183	1232	11	of	of	ADP
cjal-3183	1232	12	gross	gross	ADJ
cjal-3183	1232	13	receipts	receipt	NOUN
cjal-3183	1232	14	or	or	CCONJ
cjal-3183	1232	15	income	income	NOUN
cjal-3183	1232	16	,	,	PUNCT
cjal-3183	1232	17	and	and	CCONJ
cjal-3183	1232	18	weizao	weizao	PROPN
cjal-3183	1232	19	zhengju	zhengju	NUM
cjal-3183	1232	20	,	,	PUNCT
cjal-3183	1232	21	or	or	CCONJ
cjal-3183	1232	22	falsifying	falsify	VERB
cjal-3183	1232	23	evidence	evidence	NOUN
cjal-3183	1232	24	,	,	PUNCT
cjal-3183	1232	25	as	as	ADP
cjal-3183	1232	26	punishable	punishable	ADJ
cjal-3183	1232	27	acts	act	NOUN
cjal-3183	1232	28	,	,	PUNCT
cjal-3183	1232	29	i	i	PRON
cjal-3183	1232	30	d.	d.	VERB
cjal-3183	1232	31	the	the	DET
cjal-3183	1232	32	statutory	statutory	ADJ
cjal-3183	1232	33	language	language	NOUN
cjal-3183	1232	34	suggested	suggest	VERB
cjal-3183	1232	35	a	a	DET
cjal-3183	1232	36	difference	difference	NOUN
cjal-3183	1232	37	between	between	ADP
cjal-3183	1232	38	toushui	toushui	NOUN
cjal-3183	1232	39	and	and	CCONJ
cjal-3183	1232	40	loushui	loushui	NOUN
cjal-3183	1232	41	:	:	PUNCT
cjal-3183	1232	42	the	the	DET
cjal-3183	1232	43	former	former	ADJ
cjal-3183	1232	44	applied	apply	VERB
cjal-3183	1232	45	to	to	ADP
cjal-3183	1232	46	goods	good	NOUN
cjal-3183	1232	47	,	,	PUNCT
cjal-3183	1232	48	see	see	VERB
cjal-3183	1232	49	also	also	ADV
cjal-3183	1232	50	3	3	NUM
cjal-3183	1232	51	zhongwen	zhongwen	NOUN
cjal-3183	1232	52	da	da	PROPN
cjal-3183	1232	53	cidian	cidian	PROPN
cjal-3183	1233	1	[	[	X
cjal-3183	1233	2	3	3	NUM
cjal-3183	1233	3	chinese	chinese	PROPN
cjal-3183	1233	4	dictionary	dictionary	NOUN
cjal-3183	1233	5	]	]	X
cjal-3183	1233	6	1143,1145	1143,1145	NUM
cjal-3183	1233	7	(	(	PUNCT
cjal-3183	1233	8	published	publish	VERB
cjal-3183	1233	9	byzhonghua	byzhonghua	NOUN
cjal-3183	1233	10	wenhuayanjiusuo	wenhuayanjiusuo	NOUN
cjal-3183	1234	1	[	[	X
cjal-3183	1234	2	chinese	chinese	ADJ
cjal-3183	1234	3	cultural	cultural	ADJ
cjal-3183	1234	4	institute],taide	institute],taide	PROPN
cjal-3183	1234	5	-	-	PUNCT
cjal-3183	1234	6	i	i	PRON
cjal-3183	1234	7	,	,	PUNCT
cjal-3183	1234	8	1963	1963	NUM
cjal-3183	1234	9	)	)	PUNCT
cjal-3183	1234	10	(	(	PUNCT
cjal-3183	1234	11	toushui	toushui	NOUN
cjal-3183	1234	12	originally	originally	ADV
cjal-3183	1234	13	describes	describe	VERB
cjal-3183	1234	14	"	"	PUNCT
cjal-3183	1234	15	secret	secret	ADJ
cjal-3183	1234	16	shipments	shipment	NOUN
cjal-3183	1234	17	of	of	ADP
cjal-3183	1234	18	goods	good	NOUN
cjal-3183	1234	19	to	to	PART
cjal-3183	1234	20	avoid	avoid	VERB
cjal-3183	1234	21	taxes	taxis	NOUN
cjal-3183	1234	22	"	"	PUNCT
cjal-3183	1234	23	)	)	PUNCT
cjal-3183	1234	24	,	,	PUNCT
cjal-3183	1234	25	and	and	CCONJ
cjal-3183	1234	26	the	the	DET
cjal-3183	1234	27	latter	latter	ADJ
cjal-3183	1234	28	could	could	AUX
cjal-3183	1234	29	be	be	AUX
cjal-3183	1234	30	used	use	VERB
cjal-3183	1234	31	for	for	ADP
cjal-3183	1234	32	violations	violation	NOUN
cjal-3183	1234	33	of	of	ADP
cjal-3183	1234	34	either	either	CCONJ
cjal-3183	1234	35	the	the	DET
cjal-3183	1234	36	goods	good	NOUN
cjal-3183	1234	37	tax	tax	NOUN
cjal-3183	1234	38	or	or	CCONJ
cjal-3183	1234	39	taxes	taxis	NOUN
cjal-3183	1234	40	on	on	ADP
cjal-3183	1234	41	industry	industry	NOUN
cjal-3183	1234	42	and	and	CCONJ
cjal-3183	1234	43	commerce	commerce	NOUN
cjal-3183	1234	44	.	.	PUNCT
cjal-3183	1235	1	234	234	NUM
cjal-3183	1235	2	.	.	PUNCT
cjal-3183	1236	1	the	the	DET
cjal-3183	1236	2	first	first	ADJ
cjal-3183	1236	3	chinese	chinese	ADJ
cjal-3183	1236	4	character	character	NOUN
cjal-3183	1236	5	for	for	ADP
cjal-3183	1236	6	tougongfianliao	tougongfianliao	NOUN
cjal-3183	1236	7	or	or	CCONJ
cjal-3183	1236	8	cheating	cheating	NOUN
cjal-3183	1236	9	is	be	AUX
cjal-3183	1236	10	the	the	DET
cjal-3183	1236	11	same	same	ADJ
cjal-3183	1236	12	as	as	ADP
cjal-3183	1236	13	toushul	toushul	NOUN
cjal-3183	1236	14	or	or	CCONJ
cjal-3183	1236	15	tax	tax	NOUN
cjal-3183	1236	16	evasion	evasion	NOUN
cjal-3183	1236	17	.	.	PUNCT
cjal-3183	1237	1	together	together	ADV
cjal-3183	1237	2	with	with	ADP
cjal-3183	1237	3	other	other	ADJ
cjal-3183	1237	4	expressions	expression	NOUN
cjal-3183	1237	5	used	use	VERB
cjal-3183	1237	6	during	during	ADP
cjal-3183	1237	7	the	the	DET
cjal-3183	1237	8	campaign	campaign	NOUN
cjal-3183	1237	9	,	,	PUNCT
cjal-3183	1237	10	toushui	toushui	NOUN
cjal-3183	1237	11	became	become	VERB
cjal-3183	1237	12	a	a	DET
cjal-3183	1237	13	catch	catch	NOUN
cjal-3183	1237	14	-	-	PUNCT
cjal-3183	1237	15	all	all	DET
cjal-3183	1237	16	word	word	NOUN
cjal-3183	1237	17	for	for	ADP
cjal-3183	1237	18	"	"	PUNCT
cjal-3183	1237	19	evading	evade	VERB
cjal-3183	1237	20	law	law	NOUN
cjal-3183	1237	21	"	"	PUNCT
cjal-3183	1237	22	and	and	CCONJ
cjal-3183	1237	23	"	"	PUNCT
cjal-3183	1237	24	making	make	VERB
cjal-3183	1237	25	illegal	illegal	ADJ
cjal-3183	1237	26	profit	profit	NOUN
cjal-3183	1237	27	"	"	PUNCT
cjal-3183	1237	28	,	,	PUNCT
cjal-3183	1237	29	evils	evil	NOUN
cjal-3183	1237	30	associated	associate	VERB
cjal-3183	1237	31	with	with	ADP
cjal-3183	1237	32	private	private	ADJ
cjal-3183	1237	33	businesses	business	NOUN
cjal-3183	1237	34	and	and	CCONJ
cjal-3183	1237	35	their	their	PRON
cjal-3183	1237	36	capitalist	capitalist	ADJ
cjal-3183	1237	37	mentality	mentality	NOUN
cjal-3183	1237	38	.	.	PUNCT
cjal-3183	1238	1	as	as	SCONJ
cjal-3183	1238	2	doak	doak	PROPN
cjal-3183	1238	3	barnett	barnett	PROPN
cjal-3183	1238	4	noted	note	VERB
cjal-3183	1238	5	,	,	PUNCT
cjal-3183	1238	6	during	during	ADP
cjal-3183	1238	7	the	the	DET
cjal-3183	1238	8	campaign	campaign	NOUN
cjal-3183	1238	9	,	,	PUNCT
cjal-3183	1238	10	"	"	PUNCT
cjal-3183	1238	11	many	many	ADJ
cjal-3183	1238	12	of	of	ADP
cjal-3183	1238	13	the	the	DET
cjal-3183	1238	14	'	'	PUNCT
cjal-3183	1238	15	crimes	crime	NOUN
cjal-3183	1238	16	'	'	PUNCT
cjal-3183	1238	17	of	of	ADP
cjal-3183	1238	18	the	the	DET
cjal-3183	1238	19	businessmen	businessman	NOUN
cjal-3183	1238	20	,	,	PUNCT
cjal-3183	1238	21	as	as	SCONJ
cjal-3183	1238	22	defined	define	VERB
cjal-3183	1238	23	by	by	ADP
cjal-3183	1238	24	the	the	DET
cjal-3183	1238	25	communists	communist	NOUN
cjal-3183	1238	26	,	,	PUNCT
cjal-3183	1238	27	had	have	VERB
cjal-3183	1238	28	less	less	ADJ
cjal-3183	1238	29	to	to	PART
cjal-3183	1238	30	do	do	VERB
cjal-3183	1238	31	with	with	ADP
cjal-3183	1238	32	laws	law	NOUN
cjal-3183	1238	33	than	than	ADP
cjal-3183	1238	34	with	with	ADP
cjal-3183	1238	35	vague	vague	ADJ
cjal-3183	1238	36	moral	moral	ADJ
cjal-3183	1238	37	judgments	judgment	NOUN
cjal-3183	1238	38	proclaimed	proclaim	VERB
cjal-3183	1238	39	by	by	ADP
cjal-3183	1238	40	the	the	DET
cjal-3183	1238	41	communists	communist	NOUN
cjal-3183	1238	42	.	.	PUNCT
cjal-3183	1239	1	for	for	ADP
cjal-3183	1239	2	persons	person	NOUN
cjal-3183	1239	3	who	who	PRON
cjal-3183	1239	4	proceed	proceed	VERB
cjal-3183	1239	5	from	from	ADP
cjal-3183	1239	6	the	the	DET
cjal-3183	1239	7	premise	premise	NOUN
cjal-3183	1239	8	that	that	SCONJ
cjal-3183	1239	9	making	make	VERB
cjal-3183	1239	10	a	a	DET
cjal-3183	1239	11	profit	profit	NOUN
cjal-3183	1239	12	is	be	AUX
cjal-3183	1239	13	exploitation	exploitation	NOUN
cjal-3183	1239	14	,	,	PUNCT
cjal-3183	1239	15	and	and	CCONJ
cjal-3183	1239	16	therefore	therefore	ADV
cjal-3183	1239	17	immoral	immoral	ADJ
cjal-3183	1239	18	,	,	PUNCT
cjal-3183	1239	19	it	it	PRON
cjal-3183	1239	20	is	be	AUX
cjal-3183	1239	21	logical	logical	ADJ
cjal-3183	1239	22	to	to	PART
cjal-3183	1239	23	conclude	conclude	VERB
cjal-3183	1239	24	that	that	SCONJ
cjal-3183	1239	25	'	'	PUNCT
cjal-3183	1239	26	large	large	ADJ
cjal-3183	1239	27	'	'	PUNCT
cjal-3183	1239	28	profits	profit	NOUN
cjal-3183	1239	29	are	be	AUX
cjal-3183	1239	30	'	'	PUNCT
cjal-3183	1239	31	illegal	illegal	ADJ
cjal-3183	1239	32	'	'	PUNCT
cjal-3183	1239	33	because	because	SCONJ
cjal-3183	1239	34	they	they	PRON
cjal-3183	1239	35	involve	involve	VERB
cjal-3183	1239	36	'	'	PUNCT
cjal-3183	1239	37	stealing	steal	VERB
cjal-3183	1239	38	from	from	ADP
cjal-3183	1239	39	the	the	DET
cjal-3183	1239	40	people	people	NOUN
cjal-3183	1239	41	.	.	PUNCT
cjal-3183	1240	1	"	"	PUNCT
cjal-3183	1240	2	'	'	PUNCT
cjal-3183	1240	3	barner	barner	NOUN
cjal-3183	1240	4	,	,	PUNCT
cjal-3183	1240	5	supra	supra	PROPN
cjal-3183	1240	6	note	note	NOUN
cjal-3183	1240	7	227	227	NUM
cjal-3183	1240	8	,	,	PUNCT
cjal-3183	1240	9	at	at	ADP
cjal-3183	1240	10	150	150	NUM
cjal-3183	1240	11	.	.	PUNCT
cjal-3183	1241	1	the	the	DET
cjal-3183	1241	2	1952	1952	NUM
cjal-3183	1241	3	campaign	campaign	NOUN
cjal-3183	1241	4	gave	give	VERB
cjal-3183	1241	5	toushui	toushui	NOUN
cjal-3183	1241	6	an	an	DET
cjal-3183	1241	7	expanded	expand	VERB
cjal-3183	1241	8	usage	usage	NOUN
cjal-3183	1241	9	beyond	beyond	ADP
cjal-3183	1241	10	its	its	PRON
cjal-3183	1241	11	former	former	ADJ
cjal-3183	1241	12	confinement	confinement	NOUN
cjal-3183	1241	13	to	to	ADP
cjal-3183	1241	14	goods	good	NOUN
cjal-3183	1241	15	as	as	ADP
cjal-3183	1241	16	the	the	DET
cjal-3183	1241	17	expression	expression	NOUN
cjal-3183	1241	18	and	and	CCONJ
cjal-3183	1241	19	its	its	PRON
cjal-3183	1241	20	connotation	connotation	NOUN
cjal-3183	1241	21	served	serve	VERB
cjal-3183	1241	22	well	well	ADV
cjal-3183	1241	23	the	the	DET
cjal-3183	1241	24	political	political	ADJ
cjal-3183	1241	25	objective	objective	NOUN
cjal-3183	1241	26	of	of	ADP
cjal-3183	1241	27	leadership	leadership	NOUN
cjal-3183	1241	28	,	,	PUNCT
cjal-3183	1241	29	namely	namely	ADV
cjal-3183	1241	30	,	,	PUNCT
cjal-3183	1241	31	identifying	identify	VERB
cjal-3183	1241	32	urban	urban	ADJ
cjal-3183	1241	33	capitalists	capitalist	NOUN
cjal-3183	1241	34	with	with	ADP
cjal-3183	1241	35	dishonesty	dishonesty	NOUN
cjal-3183	1241	36	and	and	CCONJ
cjal-3183	1241	37	theft	theft	NOUN
cjal-3183	1241	38	against	against	ADP
cjal-3183	1241	39	the	the	DET
cjal-3183	1241	40	people	people	NOUN
cjal-3183	1241	41	to	to	PART
cjal-3183	1241	42	wipe	wipe	VERB
cjal-3183	1241	43	out	out	ADP
cjal-3183	1241	44	the	the	DET
cjal-3183	1241	45	social	social	ADJ
cjal-3183	1241	46	and	and	CCONJ
cjal-3183	1241	47	moral	moral	ADJ
cjal-3183	1241	48	influence	influence	NOUN
cjal-3183	1241	49	they	they	PRON
cjal-3183	1241	50	might	might	AUX
cjal-3183	1241	51	wield	wield	VERB
cjal-3183	1241	52	.	.	PUNCT
cjal-3183	1242	1	235	235	NUM
cjal-3183	1242	2	.	.	PUNCT
cjal-3183	1243	1	the	the	DET
cjal-3183	1243	2	chinese	chinese	PROPN
cjal-3183	1243	3	accused	accuse	VERB
cjal-3183	1243	4	the	the	DET
cjal-3183	1243	5	japanese	japanese	ADJ
cjal-3183	1243	6	investor	investor	NOUN
cjal-3183	1243	7	of	of	ADP
cjal-3183	1243	8	greed	greed	NOUN
cjal-3183	1243	9	,	,	PUNCT
cjal-3183	1243	10	he	he	PRON
cjal-3183	1243	11	,	,	PUNCT
cjal-3183	1243	12	supra	supra	PROPN
cjal-3183	1243	13	note	note	PROPN
cjal-3183	1243	14	14	14	NUM
cjal-3183	1243	15	,	,	PUNCT
cjal-3183	1243	16	at	at	ADP
cjal-3183	1243	17	27	27	NUM
cjal-3183	1243	18	;	;	PUNCT
cjal-3183	1243	19	zhan	zhan	PROPN
cjal-3183	1243	20	xuan	xuan	PROPN
cjal-3183	1243	21	,	,	PUNCT
cjal-3183	1243	22	jingyingzhe	jingyingzhe	ADJ
cjal-3183	1243	23	sanjie	sanjie	PROPN
cjal-3183	1244	1	[	[	X
cjal-3183	1244	2	three	three	NUM
cjal-3183	1244	3	warningsfor	warningsfor	ADJ
cjal-3183	1244	4	businesses	business	NOUN
cjal-3183	1244	5	]	]	PUNCT
cjal-3183	1244	6	,	,	PUNCT
cjal-3183	1244	7	shenzhen	shenzhen	PROPN
cjal-3183	1244	8	fazhibao	fazhibao	VERB
cjal-3183	1245	1	[	[	X
cjal-3183	1245	2	shenzhen	shenzhen	PROPN
cjal-3183	1245	3	legal	legal	ADJ
cjal-3183	1245	4	news	news	NOUN
cjal-3183	1245	5	]	]	PUNCT
cjal-3183	1245	6	,	,	PUNCT
cjal-3183	1245	7	sep	sep	PROPN
cjal-3183	1245	8	.	.	PROPN
cjal-3183	1245	9	2	2	NUM
cjal-3183	1245	10	,	,	PUNCT
cjal-3183	1245	11	1997	1997	NUM
cjal-3183	1245	12	,	,	PUNCT
cjal-3183	1245	13	at	at	ADP
cjal-3183	1245	14	3	3	NUM
cjal-3183	1245	15	.	.	NOUN
cjal-3183	1245	16	236	236	NUM
cjal-3183	1245	17	.	.	PUNCT
cjal-3183	1246	1	see	see	VERB
cjal-3183	1246	2	cai	cai	PROPN
cjal-3183	1246	3	,	,	PUNCT
cjal-3183	1246	4	supra	supra	PROPN
cjal-3183	1246	5	note	note	PROPN
cjal-3183	1246	6	14	14	NUM
cjal-3183	1246	7	(	(	PUNCT
cjal-3183	1246	8	beijing	beijing	PROPN
cjal-3183	1246	9	students	student	NOUN
cjal-3183	1246	10	'	'	PART
cjal-3183	1246	11	reaction	reaction	NOUN
cjal-3183	1246	12	to	to	ADP
cjal-3183	1246	13	the	the	DET
cjal-3183	1246	14	official	official	ADJ
cjal-3183	1246	15	charge	charge	NOUN
cjal-3183	1246	16	against	against	ADP
cjal-3183	1246	17	baori	baori	NOUN
cjal-3183	1246	18	)	)	PUNCT
cjal-3183	1246	19	;	;	PUNCT
cjal-3183	1246	20	wang	wang	PROPN
cjal-3183	1246	21	&	&	CCONJ
cjal-3183	1246	22	wang	wang	PROPN
cjal-3183	1246	23	,	,	PUNCT
cjal-3183	1246	24	supra	supra	PROPN
cjal-3183	1246	25	note	note	PROPN
cjal-3183	1246	26	16	16	NUM
cjal-3183	1246	27	(	(	PUNCT
cjal-3183	1246	28	reaction	reaction	NOUN
cjal-3183	1246	29	of	of	ADP
cjal-3183	1246	30	other	other	ADJ
cjal-3183	1246	31	foreign	foreign	ADJ
cjal-3183	1246	32	invested	invest	VERB
cjal-3183	1246	33	golf	golf	NOUN
cjal-3183	1246	34	courses	course	NOUN
cjal-3183	1246	35	and	and	CCONJ
cjal-3183	1246	36	clubs	club	NOUN
cjal-3183	1246	37	in	in	ADP
cjal-3183	1246	38	china	china	PROPN
cjal-3183	1246	39	)	)	PUNCT
cjal-3183	1246	40	;	;	PUNCT
cjal-3183	1246	41	wu	wu	PROPN
cjal-3183	1246	42	chunbin	chunbin	PROPN
cjal-3183	1246	43	,	,	PUNCT
cjal-3183	1246	44	baori	baori	PROPN
cjal-3183	1246	45	shui	shui	NOUN
cjal-3183	1246	46	an	an	DET
cjal-3183	1246	47	de	de	X
cjal-3183	1246	48	sikao	sikao	NOUN
cjal-3183	1247	1	[	[	X
cjal-3183	1247	2	reflection	reflection	NOUN
cjal-3183	1247	3	on	on	ADP
cjal-3183	1247	4	the	the	DET
cjal-3183	1247	5	baori	baori	NOUN
cjal-3183	1247	6	tax	tax	NOUN
cjal-3183	1247	7	case	case	NOUN
cjal-3183	1247	8	]	]	PUNCT
cjal-3183	1247	9	,	,	PUNCT
cjal-3183	1247	10	shenzhen	shenzhen	PROPN
cjal-3183	1247	11	fazhibao	fazhibao	VERB
cjal-3183	1248	1	[	[	X
cjal-3183	1248	2	shenzhen	shenzhen	PROPN
cjal-3183	1248	3	legal	legal	ADJ
cjal-3183	1248	4	daily	daily	PROPN
cjal-3183	1248	5	]	]	X
cjal-3183	1248	6	,	,	PUNCT
cjal-3183	1248	7	sep	sep	PROPN
cjal-3183	1248	8	.	.	PROPN
cjal-3183	1248	9	14	14	NUM
cjal-3183	1248	10	,	,	PUNCT
cjal-3183	1248	11	1997	1997	NUM
cjal-3183	1248	12	,	,	PUNCT
cjal-3183	1248	13	at	at	ADP
cjal-3183	1248	14	2	2	NUM
cjal-3183	1248	15	(	(	PUNCT
cjal-3183	1248	16	reader	reader	NOUN
cjal-3183	1248	17	's	's	PART
cjal-3183	1248	18	reaction	reaction	NOUN
cjal-3183	1248	19	to	to	PART
cjal-3183	1248	20	baoro	baoro	NUM
cjal-3183	1248	21	.	.	PUNCT
cjal-3183	1249	1	237	237	NUM
cjal-3183	1249	2	.	.	PUNCT
cjal-3183	1250	1	see	see	VERB
cjal-3183	1250	2	,	,	PUNCT
cjal-3183	1250	3	e.g.	e.g.	ADV
cjal-3183	1250	4	,	,	PUNCT
cjal-3183	1250	5	wang	wang	PROPN
cjal-3183	1250	6	&	&	CCONJ
cjal-3183	1250	7	wang	wang	PROPN
cjal-3183	1250	8	,	,	PUNCT
cjal-3183	1250	9	supra	supra	PROPN
cjal-3183	1250	10	note	note	PROPN
cjal-3183	1250	11	14	14	NUM
cjal-3183	1250	12	(	(	PUNCT
cjal-3183	1250	13	other	other	ADJ
cjal-3183	1250	14	overseas	overseas	ADJ
cjal-3183	1250	15	investors	investor	NOUN
cjal-3183	1250	16	characterized	characterize	VERB
cjal-3183	1250	17	baori	baori	NOUN
cjal-3183	1250	18	's	's	PART
cjal-3183	1250	19	act	act	NOUN
cjal-3183	1250	20	as	as	ADP
cjal-3183	1250	21	"	"	PUNCT
cjal-3183	1250	22	outrageous	outrageous	ADJ
cjal-3183	1250	23	"	"	PUNCT
cjal-3183	1250	24	and	and	CCONJ
cjal-3183	1250	25	"	"	PUNCT
cjal-3183	1250	26	deserving	deserving	ADJ
cjal-3183	1250	27	punishment	punishment	NOUN
cjal-3183	1250	28	"	"	PUNCT
cjal-3183	1250	29	)	)	PUNCT
cjal-3183	1250	30	.	.	PUNCT
cjal-3183	1251	1	[	[	X
cjal-3183	1251	2	12:2	12:2	NUM
cjal-3183	1251	3	theadministrative	theadministrative	ADJ
cjal-3183	1251	4	use	use	NOUN
cjal-3183	1251	5	ofl41wjn	ofl41wjn	VERB
cjal-3183	1251	6	china	china	PROPN
cjal-3183	1251	7	baori	baori	PROPN
cjal-3183	1251	8	's	's	PART
cjal-3183	1251	9	tax	tax	NOUN
cjal-3183	1251	10	evasion	evasion	NOUN
cjal-3183	1251	11	since	since	SCONJ
cjal-3183	1251	12	they	they	PRON
cjal-3183	1251	13	themselves	themselves	PRON
cjal-3183	1251	14	dutifully	dutifully	ADV
cjal-3183	1251	15	paid	pay	VERB
cjal-3183	1251	16	taxess33	taxess33	NOUN
cjal-3183	1251	17	the	the	DET
cjal-3183	1251	18	toushui	toushui	NOUN
cjal-3183	1251	19	charge	charge	NOUN
cjal-3183	1251	20	demonized	demonize	VERB
cjal-3183	1251	21	the	the	DET
cjal-3183	1251	22	greedy	greedy	ADJ
cjal-3183	1251	23	foreign	foreign	ADJ
cjal-3183	1251	24	investorjust	investorjust	NOUN
cjal-3183	1251	25	as	as	SCONJ
cjal-3183	1251	26	it	it	PRON
cjal-3183	1251	27	had	have	VERB
cjal-3183	1251	28	the	the	DET
cjal-3183	1251	29	evil	evil	ADJ
cjal-3183	1251	30	capitalists	capitalist	NOUN
cjal-3183	1251	31	during	during	ADP
cjal-3183	1251	32	the	the	DET
cjal-3183	1251	33	five	five	NUM
cjal-3183	1251	34	-	-	PUNCT
cjal-3183	1251	35	anti	anti	NOUN
cjal-3183	1251	36	campaign	campaign	NOUN
cjal-3183	1251	37	forty	forty	NUM
cjal-3183	1251	38	-	-	PUNCT
cjal-3183	1251	39	five	five	NUM
cjal-3183	1251	40	years	year	NOUN
cjal-3183	1251	41	ago	ago	ADV
cjal-3183	1251	42	.	.	PUNCT
cjal-3183	1252	1	the	the	DET
cjal-3183	1252	2	local	local	ADJ
cjal-3183	1252	3	taxation	taxation	NOUN
cjal-3183	1252	4	bureau	bureau	NOUN
cjal-3183	1252	5	added	add	VERB
cjal-3183	1252	6	the	the	DET
cjal-3183	1252	7	charge	charge	NOUN
cjal-3183	1252	8	ofkangshui	ofkangshui	NOUN
cjal-3183	1252	9	or	or	CCONJ
cjal-3183	1252	10	"	"	PUNCT
cjal-3183	1252	11	refusal	refusal	NOUN
cjal-3183	1252	12	to	to	PART
cjal-3183	1252	13	pay	pay	VERB
cjal-3183	1252	14	tax	tax	NOUN
cjal-3183	1252	15	"	"	PUNCT
cjal-3183	1252	16	after	after	SCONJ
cjal-3183	1252	17	the	the	DET
cjal-3183	1252	18	case	case	NOUN
cjal-3183	1252	19	went	go	VERB
cjal-3183	1252	20	public	public	ADJ
cjal-3183	1252	21	.	.	PUNCT
cjal-3183	1253	1	kangshui	kangshui	PROPN
cjal-3183	1253	2	,	,	PUNCT
cjal-3183	1253	3	which	which	PRON
cjal-3183	1253	4	literally	literally	ADV
cjal-3183	1253	5	means	mean	VERB
cjal-3183	1253	6	resisting	resist	VERB
cjal-3183	1253	7	tax	tax	NOUN
cjal-3183	1253	8	,	,	PUNCT
cjal-3183	1253	9	also	also	ADV
cjal-3183	1253	10	has	have	VERB
cjal-3183	1253	11	deep	deep	ADJ
cjal-3183	1253	12	historical	historical	ADJ
cjal-3183	1253	13	roots	root	NOUN
cjal-3183	1253	14	.	.	PUNCT
cjal-3183	1254	1	rural	rural	ADJ
cjal-3183	1254	2	rebellions	rebellion	NOUN
cjal-3183	1254	3	occurring	occur	VERB
cjal-3183	1254	4	throughout	throughout	ADP
cjal-3183	1254	5	the	the	DET
cjal-3183	1254	6	history	history	NOUN
cjal-3183	1254	7	of	of	ADP
cjal-3183	1254	8	imperial	imperial	ADJ
cjal-3183	1254	9	china	china	PROPN
cjal-3183	1254	10	traced	trace	VERB
cjal-3183	1254	11	their	their	PRON
cjal-3183	1254	12	causes	cause	NOUN
cjal-3183	1254	13	one	one	NUM
cjal-3183	1254	14	way	way	NOUN
cjal-3183	1254	15	or	or	CCONJ
cjal-3183	1254	16	another	another	PRON
cjal-3183	1254	17	to	to	ADP
cjal-3183	1254	18	government	government	NOUN
cjal-3183	1254	19	exaction	exaction	NOUN
cjal-3183	1254	20	of	of	ADP
cjal-3183	1254	21	tax	tax	NOUN
cjal-3183	1254	22	.	.	PUNCT
cjal-3183	1255	1	9	9	NUM
cjal-3183	1255	2	peasants	peasant	NOUN
cjal-3183	1255	3	burdened	burden	VERB
cjal-3183	1255	4	by	by	ADP
cjal-3183	1255	5	excessive	excessive	ADJ
cjal-3183	1255	6	taxes	taxis	NOUN
cjal-3183	1255	7	and	and	CCONJ
cjal-3183	1255	8	levies	levy	NOUN
cjal-3183	1255	9	were	be	AUX
cjal-3183	1255	10	forced	force	VERB
cjal-3183	1255	11	to	to	PART
cjal-3183	1255	12	organize	organize	VERB
cjal-3183	1255	13	protests	protest	NOUN
cjal-3183	1255	14	as	as	ADP
cjal-3183	1255	15	a	a	DET
cjal-3183	1255	16	last	last	ADJ
cjal-3183	1255	17	resort	resort	NOUN
cjal-3183	1255	18	,	,	PUNCT
cjal-3183	1255	19	which	which	PRON
cjal-3183	1255	20	often	often	ADV
cjal-3183	1255	21	turned	turn	VERB
cjal-3183	1255	22	violent.24	violent.24	NOUN
cjal-3183	1255	23	a	a	DET
cjal-3183	1255	24	tax	tax	NOUN
cjal-3183	1255	25	revolt	revolt	NOUN
cjal-3183	1255	26	was	be	AUX
cjal-3183	1255	27	the	the	DET
cjal-3183	1255	28	single	single	ADJ
cjal-3183	1255	29	gravest	grave	ADJ
cjal-3183	1255	30	act	act	NOUN
cjal-3183	1255	31	the	the	DET
cjal-3183	1255	32	people	people	NOUN
cjal-3183	1255	33	could	could	AUX
cjal-3183	1255	34	commit	commit	VERB
cjal-3183	1255	35	against	against	ADP
cjal-3183	1255	36	the	the	DET
cjal-3183	1255	37	state	state	NOUN
cjal-3183	1255	38	taxing	tax	VERB
cjal-3183	1255	39	power	power	NOUN
cjal-3183	1255	40	.	.	PUNCT
cjal-3183	1256	1	the	the	DET
cjal-3183	1256	2	cost	cost	NOUN
cjal-3183	1256	3	of	of	ADP
cjal-3183	1256	4	kangshui	kangshui	NOUN
cjal-3183	1256	5	to	to	ADP
cjal-3183	1256	6	the	the	DET
cjal-3183	1256	7	state	state	NOUN
cjal-3183	1256	8	was	be	AUX
cjal-3183	1256	9	translated	translate	VERB
cjal-3183	1256	10	not	not	PART
cjal-3183	1256	11	only	only	ADV
cjal-3183	1256	12	in	in	ADP
cjal-3183	1256	13	the	the	DET
cjal-3183	1256	14	form	form	NOUN
cjal-3183	1256	15	of	of	ADP
cjal-3183	1256	16	losses	loss	NOUN
cjal-3183	1256	17	in	in	ADP
cjal-3183	1256	18	revenue	revenue	NOUN
cjal-3183	1256	19	collection	collection	NOUN
cjal-3183	1256	20	but	but	CCONJ
cjal-3183	1256	21	also	also	ADV
cjal-3183	1256	22	in	in	ADP
cjal-3183	1256	23	terms	term	NOUN
cjal-3183	1256	24	of	of	ADP
cjal-3183	1256	25	military	military	ADJ
cjal-3183	1256	26	mobilization	mobilization	NOUN
cjal-3183	1256	27	cost	cost	NOUN
cjal-3183	1256	28	to	to	PART
cjal-3183	1256	29	put	put	VERB
cjal-3183	1256	30	down	down	ADP
cjal-3183	1256	31	revolts	revolt	NOUN
cjal-3183	1256	32	.	.	PUNCT
cjal-3183	1257	1	in	in	ADP
cjal-3183	1257	2	a	a	DET
cjal-3183	1257	3	kangshui	kangshui	NOUN
cjal-3183	1257	4	event	event	NOUN
cjal-3183	1257	5	,	,	PUNCT
cjal-3183	1257	6	the	the	DET
cjal-3183	1257	7	officials	official	NOUN
cjal-3183	1257	8	were	be	AUX
cjal-3183	1257	9	personally	personally	ADV
cjal-3183	1257	10	faced	face	VERB
cjal-3183	1257	11	with	with	ADP
cjal-3183	1257	12	the	the	DET
cjal-3183	1257	13	danger	danger	NOUN
cjal-3183	1257	14	of	of	ADP
cjal-3183	1257	15	popular	popular	ADJ
cjal-3183	1257	16	hostility	hostility	NOUN
cjal-3183	1257	17	,	,	PUNCT
cjal-3183	1257	18	finding	find	VERB
cjal-3183	1257	19	themselves	themselves	PRON
cjal-3183	1257	20	in	in	ADP
cjal-3183	1257	21	the	the	DET
cjal-3183	1257	22	middle	middle	NOUN
cjal-3183	1257	23	of	of	ADP
cjal-3183	1257	24	an	an	DET
cjal-3183	1257	25	angry	angry	ADJ
cjal-3183	1257	26	namecalling	namecalling	NOUN
cjal-3183	1257	27	crowd	crowd	NOUN
cjal-3183	1257	28	which	which	PRON
cjal-3183	1257	29	threatened	threaten	VERB
cjal-3183	1257	30	them	they	PRON
cjal-3183	1257	31	with	with	ADP
cjal-3183	1257	32	physical	physical	ADJ
cjal-3183	1257	33	harm	harm	NOUN
cjal-3183	1257	34	.	.	PUNCT
cjal-3183	1258	1	in	in	ADP
cjal-3183	1258	2	addition	addition	NOUN
cjal-3183	1258	3	to	to	ADP
cjal-3183	1258	4	physical	physical	ADJ
cjal-3183	1258	5	harm	harm	NOUN
cjal-3183	1258	6	and	and	CCONJ
cjal-3183	1258	7	threats	threat	NOUN
cjal-3183	1258	8	,	,	PUNCT
cjal-3183	1258	9	tax	tax	NOUN
cjal-3183	1258	10	revolts	revolt	NOUN
cjal-3183	1258	11	demonstrated	demonstrate	VERB
cjal-3183	1258	12	popular	popular	ADJ
cjal-3183	1258	13	defiance	defiance	NOUN
cjal-3183	1258	14	of	of	ADP
cjal-3183	1258	15	the	the	DET
cjal-3183	1258	16	authorities	authority	NOUN
cjal-3183	1258	17	which	which	PRON
cjal-3183	1258	18	could	could	AUX
cjal-3183	1258	19	spread	spread	VERB
cjal-3183	1258	20	quickly	quickly	ADV
cjal-3183	1258	21	.	.	PUNCT
cjal-3183	1259	1	thus	thus	ADV
cjal-3183	1259	2	,	,	PUNCT
cjal-3183	1259	3	although	although	SCONJ
cjal-3183	1259	4	confucian	confucian	ADJ
cjal-3183	1259	5	ideology	ideology	NOUN
cjal-3183	1259	6	exalted	exalt	VERB
cjal-3183	1259	7	official	official	ADJ
cjal-3183	1259	8	sincerity	sincerity	NOUN
cjal-3183	1259	9	and	and	CCONJ
cjal-3183	1259	10	compassion	compassion	NOUN
cjal-3183	1259	11	in	in	ADP
cjal-3183	1259	12	dealing	deal	VERB
cjal-3183	1259	13	with	with	ADP
cjal-3183	1259	14	popular	popular	ADJ
cjal-3183	1259	15	tax	tax	NOUN
cjal-3183	1259	16	discontents	discontent	NOUN
cjal-3183	1259	17	,	,	PUNCT
cjal-3183	1259	18	officials	official	NOUN
cjal-3183	1259	19	too	too	ADV
cjal-3183	1259	20	often	often	ADV
cjal-3183	1259	21	simply	simply	ADV
cjal-3183	1259	22	resorted	resort	VERB
cjal-3183	1259	23	to	to	ADP
cjal-3183	1259	24	bloody	bloody	ADJ
cjal-3183	1259	25	suppression	suppression	NOUN
cjal-3183	1259	26	on	on	ADP
cjal-3183	1259	27	the	the	DET
cjal-3183	1259	28	grounds	ground	NOUN
cjal-3183	1259	29	that	that	SCONJ
cjal-3183	1259	30	tax	tax	NOUN
cjal-3183	1259	31	resistance	resistance	NOUN
cjal-3183	1259	32	was	be	AUX
cjal-3183	1259	33	instigated	instigate	VERB
cjal-3183	1259	34	by	by	ADP
cjal-3183	1259	35	some	some	DET
cjal-3183	1259	36	vile	vile	ADJ
cjal-3183	1259	37	trouble	trouble	NOUN
cjal-3183	1259	38	makers.24	makers.24	NOUN
cjal-3183	1259	39	"	"	PUNCT
cjal-3183	1259	40	'	'	PUNCT
cjal-3183	1259	41	even	even	ADV
cjal-3183	1259	42	today	today	NOUN
cjal-3183	1259	43	,	,	PUNCT
cjal-3183	1259	44	the	the	DET
cjal-3183	1259	45	image	image	NOUN
cjal-3183	1259	46	and	and	CCONJ
cjal-3183	1259	47	consequences	consequence	NOUN
cjal-3183	1259	48	associated	associate	VERB
cjal-3183	1259	49	with	with	ADP
cjal-3183	1259	50	kangshui	kangshui	NOUN
cjal-3183	1259	51	arejusttoo	arejusttoo	ADV
cjal-3183	1259	52	frightening	frightening	ADJ
cjal-3183	1259	53	and	and	CCONJ
cjal-3183	1259	54	officials	official	NOUN
cjal-3183	1259	55	tend	tend	VERB
cjal-3183	1259	56	to	to	PART
cjal-3183	1259	57	believe	believe	VERB
cjal-3183	1259	58	that	that	SCONJ
cjal-3183	1259	59	they	they	PRON
cjal-3183	1259	60	must	must	AUX
cjal-3183	1259	61	resort	resort	VERB
cjal-3183	1259	62	to	to	ADP
cjal-3183	1259	63	whatever	whatever	PRON
cjal-3183	1259	64	means	mean	VERB
cjal-3183	1259	65	necessary	necessary	ADJ
cjal-3183	1259	66	to	to	PART
cjal-3183	1259	67	quickly	quickly	ADV
cjal-3183	1259	68	contain	contain	VERB
cjal-3183	1259	69	an	an	DET
cjal-3183	1259	70	event	event	NOUN
cjal-3183	1259	71	ofkangshui	ofkangshui	NOUN
cjal-3183	1259	72	before	before	SCONJ
cjal-3183	1259	73	it	it	PRON
cjal-3183	1259	74	can	can	AUX
cjal-3183	1259	75	spread	spread	VERB
cjal-3183	1259	76	and	and	CCONJ
cjal-3183	1259	77	be	be	AUX
cjal-3183	1259	78	emulated	emulate	VERB
cjal-3183	1259	79	by	by	ADP
cjal-3183	1259	80	others.242	others.242	NOUN
cjal-3183	1259	81	238	238	NUM
cjal-3183	1259	82	.	.	PUNCT
cjal-3183	1260	1	he	he	PRON
cjal-3183	1260	2	,	,	PUNCT
cjal-3183	1260	3	supra	supra	PROPN
cjal-3183	1260	4	note	note	PROPN
cjal-3183	1260	5	14	14	NUM
cjal-3183	1260	6	,	,	PUNCT
cjal-3183	1260	7	at27	at27	PROPN
cjal-3183	1260	8	(	(	PUNCT
cjal-3183	1260	9	citing	cite	VERB
cjal-3183	1260	10	hong	hong	PROPN
cjal-3183	1260	11	kong	kong	PROPN
cjal-3183	1260	12	investors	investor	NOUN
cjal-3183	1260	13	in	in	ADP
cjal-3183	1260	14	shenzhen	shenzhen	PROPN
cjal-3183	1260	15	)	)	PUNCT
cjal-3183	1260	16	;	;	PUNCT
cjal-3183	1260	17	wang	wang	PROPN
cjal-3183	1260	18	&	&	CCONJ
cjal-3183	1260	19	wangsupra	wangsupra	PROPN
cjal-3183	1260	20	note	note	PROPN
cjal-3183	1260	21	14	14	NUM
cjal-3183	1260	22	(	(	PUNCT
cjal-3183	1260	23	citing	cite	VERB
cjal-3183	1260	24	golf	golf	NOUN
cjal-3183	1260	25	courses	course	NOUN
cjal-3183	1260	26	and	and	CCONJ
cjal-3183	1260	27	clubs	club	NOUN
cjal-3183	1260	28	in	in	ADP
cjal-3183	1260	29	yangtze	yangtze	PROPN
cjal-3183	1260	30	delta	delta	PROPN
cjal-3183	1260	31	area	area	PROPN
cjal-3183	1260	32	)	)	PUNCT
cjal-3183	1260	33	.	.	PUNCT
cjal-3183	1261	1	239	239	NUM
cjal-3183	1261	2	.	.	PUNCT
cjal-3183	1262	1	as	as	SCONJ
cjal-3183	1262	2	a	a	DET
cjal-3183	1262	3	historian	historian	NOUN
cjal-3183	1262	4	noted	note	VERB
cjal-3183	1262	5	,	,	PUNCT
cjal-3183	1262	6	"	"	PUNCT
cjal-3183	1262	7	e]vidence	e]vidence	NOUN
cjal-3183	1262	8	of	of	ADP
cjal-3183	1262	9	high	high	ADJ
cjal-3183	1262	10	taxes	taxis	NOUN
cjal-3183	1262	11	and	and	CCONJ
cjal-3183	1262	12	excessive	excessive	ADJ
cjal-3183	1262	13	corvee	corvee	NOUN
cjal-3183	1262	14	duty	duty	PROPN
cjal-3183	1262	15	mas	mas	PROPN
cjal-3183	1262	16	in	in	ADP
cjal-3183	1262	17	fact	fact	NOUN
cjal-3183	1262	18	present	present	ADJ
cjal-3183	1262	19	in	in	ADP
cjal-3183	1262	20	almost	almost	ADV
cjal-3183	1262	21	all	all	PRON
cjal-3183	1262	22	early	early	ADJ
cjal-3183	1262	23	stages	stage	NOUN
cjal-3183	1262	24	of	of	ADP
cjal-3183	1262	25	rebellion	rebellion	NOUN
cjal-3183	1262	26	and	and	CCONJ
cjal-3183	1262	27	was	be	AUX
cjal-3183	1262	28	usually	usually	ADV
cjal-3183	1262	29	claimed	claim	VERB
cjal-3183	1262	30	to	to	PART
cjal-3183	1262	31	be	be	AUX
cjal-3183	1262	32	the	the	DET
cjal-3183	1262	33	direct	direct	ADJ
cjal-3183	1262	34	cause	cause	NOUN
cjal-3183	1262	35	of	of	ADP
cjal-3183	1262	36	an	an	DET
cjal-3183	1262	37	uprising	uprising	NOUN
cjal-3183	1262	38	"	"	PUNCT
cjal-3183	1262	39	.	.	PUNCT
cjal-3183	1263	1	kao	kao	PROPN
cjal-3183	1263	2	yu	yu	PROPN
cjal-3183	1263	3	-	-	PROPN
cjal-3183	1263	4	kung	kung	PROPN
cjal-3183	1263	5	,	,	PUNCT
cjal-3183	1263	6	a	a	DET
cjal-3183	1263	7	study	study	NOUN
cjal-3183	1263	8	of	of	ADP
cjal-3183	1263	9	the	the	DET
cjal-3183	1263	10	fang	fang	X
cjal-3183	1263	11	la	la	X
cjal-3183	1263	12	rebellion	rebellion	NOUN
cjal-3183	1263	13	,	,	PUNCT
cjal-3183	1263	14	23	23	NUM
cjal-3183	1263	15	harv	harv	NOUN
cjal-3183	1263	16	.	.	PUNCT
cjal-3183	1264	1	j.	j.	PROPN
cjal-3183	1264	2	astatic	astatic	ADJ
cjal-3183	1264	3	stud	stud	PROPN
cjal-3183	1264	4	.	.	PUNCT
cjal-3183	1265	1	17	17	NUM
cjal-3183	1265	2	,	,	PUNCT
cjal-3183	1265	3	18	18	NUM
cjal-3183	1265	4	(	(	PUNCT
cjal-3183	1265	5	1960	1960	NUM
cjal-3183	1265	6	-	-	SYM
cjal-3183	1265	7	1961	1961	NUM
cjal-3183	1265	8	)	)	PUNCT
cjal-3183	1265	9	.	.	PUNCT
cjal-3183	1266	1	see	see	VERB
cjal-3183	1266	2	also	also	ADV
cjal-3183	1266	3	wangyu	wangyu	NOUN
cjal-3183	1266	4	-	-	PUNCT
cjal-3183	1266	5	ch'uan	ch'uan	PROPN
cjal-3183	1266	6	,	,	PUNCT
cjal-3183	1266	7	the	the	DET
cjal-3183	1266	8	rise	rise	NOUN
cjal-3183	1266	9	of	of	ADP
cjal-3183	1266	10	land	land	NOUN
cjal-3183	1266	11	tax	tax	NOUN
cjal-3183	1266	12	and	and	CCONJ
cjal-3183	1266	13	the	the	DET
cjal-3183	1266	14	fall	fall	NOUN
cjal-3183	1266	15	of	of	ADP
cjal-3183	1266	16	d)nasties	d)nastie	NOUN
cjal-3183	1266	17	in	in	ADP
cjal-3183	1266	18	chinese	chinese	ADJ
cjal-3183	1266	19	history	history	NOUN
cjal-3183	1266	20	,	,	PUNCT
cjal-3183	1266	21	6	6	NUM
cjal-3183	1266	22	pac	pac	X
cjal-3183	1266	23	.	.	PUNCT
cjal-3183	1267	1	aff	aff	PROPN
cjal-3183	1267	2	.	.	PUNCT
cjal-3183	1268	1	201	201	NUM
cjal-3183	1268	2	(	(	PUNCT
cjal-3183	1268	3	1936	1936	NUM
cjal-3183	1268	4	)	)	PUNCT
cjal-3183	1268	5	.	.	PUNCT
cjal-3183	1269	1	240	240	NUM
cjal-3183	1269	2	.	.	X
cjal-3183	1270	1	for	for	ADP
cjal-3183	1270	2	a	a	DET
cjal-3183	1270	3	detailed	detailed	ADJ
cjal-3183	1270	4	account	account	NOUN
cjal-3183	1270	5	of	of	ADP
cjal-3183	1270	6	a	a	DET
cjal-3183	1270	7	violent	violent	ADJ
cjal-3183	1270	8	tax	tax	NOUN
cjal-3183	1270	9	protest	protest	NOUN
cjal-3183	1270	10	in	in	ADP
cjal-3183	1270	11	sichuan	sichuan	PROPN
cjal-3183	1270	12	province	province	PROPN
cjal-3183	1270	13	during	during	ADP
cjal-3183	1270	14	the	the	DET
cjal-3183	1270	15	1870s	1870	NOUN
cjal-3183	1270	16	,	,	PUNCT
cjal-3183	1270	17	see	see	VERB
cjal-3183	1270	18	zhou	zhou	PROPN
cjal-3183	1270	19	,	,	PUNCT
cjal-3183	1270	20	supra	supra	PROPN
cjal-3183	1270	21	note	note	VERB
cjal-3183	1270	22	233	233	NUM
cjal-3183	1270	23	.	.	PUNCT
cjal-3183	1271	1	for	for	ADP
cjal-3183	1271	2	other	other	ADJ
cjal-3183	1271	3	case	case	NOUN
cjal-3183	1271	4	studies	study	NOUN
cjal-3183	1271	5	of	of	ADP
cjal-3183	1271	6	chinese	chinese	ADJ
cjal-3183	1271	7	tax	tax	NOUN
cjal-3183	1271	8	revolts	revolt	NOUN
cjal-3183	1271	9	,	,	PUNCT
cjal-3183	1271	10	see	see	VERB
cjal-3183	1271	11	elizabeth	elizabeth	PROPN
cjal-3183	1271	12	l	l	PROPN
cjal-3183	1271	13	perry	perry	PROPN
cjal-3183	1271	14	,	,	PUNCT
cjal-3183	1271	15	tax	tax	NOUN
cjal-3183	1271	16	revolt	revolt	NOUN
cjal-3183	1271	17	in	in	ADP
cjal-3183	1271	18	late	late	ADJ
cjal-3183	1271	19	qing	qing	PROPN
cjal-3183	1271	20	china	china	PROPN
cjal-3183	1271	21	:	:	PUNCT
cjal-3183	1271	22	the	the	DET
cjal-3183	1271	23	small	small	ADJ
cjal-3183	1271	24	swords	sword	NOUN
cjal-3183	1271	25	of	of	ADP
cjal-3183	1271	26	shanghai	shanghai	PROPN
cjal-3183	1271	27	and	and	CCONJ
cjal-3183	1271	28	liu	liu	PROPN
cjal-3183	1271	29	depal	depal	PROPN
cjal-3183	1271	30	of	of	ADP
cjal-3183	1271	31	shandong	shandong	PROPN
cjal-3183	1271	32	,	,	PUNCT
cjal-3183	1271	33	6	6	NUM
cjal-3183	1271	34	late	late	ADJ
cjal-3183	1271	35	imperll	imperll	PROPN
cjal-3183	1271	36	china	china	PROPN
cjal-3183	1271	37	,	,	PUNCT
cjal-3183	1271	38	83	83	NUM
cjal-3183	1271	39	(	(	PUNCT
cjal-3183	1271	40	1985	1985	NUM
cjal-3183	1271	41	)	)	PUNCT
cjal-3183	1271	42	;	;	PUNCT
cjal-3183	1271	43	lucien	lucien	PROPN
cjal-3183	1271	44	bianco	bianco	PROPN
cjal-3183	1271	45	,	,	PUNCT
cjal-3183	1271	46	peasant	peasant	NOUN
cjal-3183	1271	47	uprisings	uprising	NOUN
cjal-3183	1271	48	against	against	ADP
cjal-3183	1271	49	poppy	poppy	ADJ
cjal-3183	1271	50	tax	tax	NOUN
cjal-3183	1271	51	collection	collection	NOUN
cjal-3183	1271	52	in	in	ADP
cjal-3183	1271	53	su	su	PROPN
cjal-3183	1271	54	xian	xian	PROPN
cjal-3183	1271	55	andlingbi	andlingbi	PROPN
cjal-3183	1271	56	(	(	PUNCT
cjal-3183	1271	57	anhui	anhui	PROPN
cjal-3183	1271	58	)	)	PUNCT
cjal-3183	1271	59	in	in	ADP
cjal-3183	1271	60	1932	1932	NUM
cjal-3183	1271	61	,	,	PUNCT
cjal-3183	1271	62	republican	republican	PROPN
cjal-3183	1271	63	china	china	PROPN
cjal-3183	1271	64	,	,	PUNCT
cjal-3183	1271	65	nov	nov	PROPN
cjal-3183	1271	66	.	.	PROPN
cjal-3183	1271	67	1995	1995	NUM
cjal-3183	1271	68	,	,	PUNCT
cjal-3183	1271	69	at	at	ADP
cjal-3183	1271	70	93	93	NUM
cjal-3183	1271	71	.	.	PUNCT
cjal-3183	1272	1	241	241	X
cjal-3183	1272	2	.	.	PUNCT
cjal-3183	1273	1	that	that	PRON
cjal-3183	1273	2	was	be	AUX
cjal-3183	1273	3	the	the	DET
cjal-3183	1273	4	position	position	NOUN
cjal-3183	1273	5	,	,	PUNCT
cjal-3183	1273	6	for	for	ADP
cjal-3183	1273	7	instance	instance	NOUN
cjal-3183	1273	8	,	,	PUNCT
cjal-3183	1273	9	of	of	ADP
cjal-3183	1273	10	local	local	ADJ
cjal-3183	1273	11	officials	official	NOUN
cjal-3183	1273	12	handling	handle	VERB
cjal-3183	1273	13	the	the	DET
cjal-3183	1273	14	sichuan	sichuan	PROPN
cjal-3183	1273	15	tax	tax	NOUN
cjal-3183	1273	16	revolt	revolt	NOUN
cjal-3183	1273	17	in	in	ADP
cjal-3183	1273	18	the	the	DET
cjal-3183	1273	19	1870s	1870	NOUN
cjal-3183	1273	20	.	.	PUNCT
cjal-3183	1274	1	zhou	zhou	PROPN
cjal-3183	1274	2	,	,	PUNCT
cjal-3183	1274	3	supra	supra	PROPN
cjal-3183	1274	4	note	note	NOUN
cjal-3183	1274	5	203	203	NUM
cjal-3183	1274	6	,	,	PUNCT
cjal-3183	1274	7	at	at	ADP
cjal-3183	1274	8	432	432	NUM
cjal-3183	1274	9	-	-	SYM
cjal-3183	1274	10	34	34	NUM
cjal-3183	1274	11	.	.	PUNCT
cjal-3183	1275	1	see	see	VERB
cjal-3183	1275	2	also	also	ADV
cjal-3183	1275	3	bianco	bianco	PROPN
cjal-3183	1275	4	,	,	PUNCT
cjal-3183	1275	5	supra	supra	PROPN
cjal-3183	1275	6	note	note	PROPN
cjal-3183	1275	7	240	240	NUM
cjal-3183	1275	8	,	,	PUNCT
cjal-3183	1275	9	at	at	ADP
cjal-3183	1275	10	105	105	NUM
cjal-3183	1275	11	(	(	PUNCT
cjal-3183	1275	12	officials	official	NOUN
cjal-3183	1275	13	in	in	ADP
cjal-3183	1275	14	charge	charge	NOUN
cjal-3183	1275	15	found	find	VERB
cjal-3183	1275	16	no	no	DET
cjal-3183	1275	17	choice	choice	NOUN
cjal-3183	1275	18	but	but	SCONJ
cjal-3183	1275	19	to	to	PART
cjal-3183	1275	20	fight	fight	VERB
cjal-3183	1275	21	rebels	rebel	NOUN
cjal-3183	1275	22	just	just	ADV
cjal-3183	1275	23	to	to	PART
cjal-3183	1275	24	save	save	VERB
cjal-3183	1275	25	their	their	PRON
cjal-3183	1275	26	ovt	ovt	NOUN
cjal-3183	1275	27	rule	rule	NOUN
cjal-3183	1275	28	)	)	PUNCT
cjal-3183	1275	29	.	.	PUNCT
cjal-3183	1276	1	242	242	NUM
cjal-3183	1276	2	.	.	PUNCT
cjal-3183	1277	1	qiao	qiao	PROPN
cjal-3183	1277	2	shi	shi	PROPN
cjal-3183	1277	3	,	,	PUNCT
cjal-3183	1277	4	atop	atop	ADP
cjal-3183	1277	5	party	party	PROPN
cjal-3183	1277	6	official	official	NOUN
cjal-3183	1277	7	in	in	ADP
cjal-3183	1277	8	charge	charge	NOUN
cjal-3183	1277	9	ofthe	ofthe	NOUN
cjal-3183	1277	10	country	country	NOUN
cjal-3183	1277	11	's	's	PART
cjal-3183	1277	12	law	law	NOUN
cjal-3183	1277	13	enforcement	enforcement	NOUN
cjal-3183	1277	14	during	during	ADP
cjal-3183	1277	15	the	the	DET
cjal-3183	1277	16	1980	1980	NUM
cjal-3183	1277	17	,	,	PUNCT
cjal-3183	1277	18	reacted	react	VERB
cjal-3183	1277	19	promptly	promptly	ADV
cjal-3183	1277	20	after	after	ADP
cjal-3183	1277	21	reading	read	VERB
cjal-3183	1277	22	a	a	DET
cjal-3183	1277	23	report	report	NOUN
cjal-3183	1277	24	on	on	ADP
cjal-3183	1277	25	assaults	assault	NOUN
cjal-3183	1277	26	on	on	ADP
cjal-3183	1277	27	tax	tax	NOUN
cjal-3183	1277	28	officials	official	NOUN
cjal-3183	1277	29	,	,	PUNCT
cjal-3183	1277	30	and	and	CCONJ
cjal-3183	1277	31	wtote	wtote	VERB
cjal-3183	1277	32	to	to	ADP
cjal-3183	1277	33	law	law	NOUN
cjal-3183	1277	34	enforcement	enforcement	NOUN
cjal-3183	1277	35	agencies	agency	NOUN
cjal-3183	1277	36	to	to	PART
cjal-3183	1277	37	protecttax	protecttax	VERB
cjal-3183	1277	38	officials	official	NOUN
cjal-3183	1277	39	and	and	CCONJ
cjal-3183	1277	40	severely	severely	ADV
cjal-3183	1277	41	punish	punish	VERB
cjal-3183	1277	42	ruffians	ruffian	NOUN
cjal-3183	1277	43	who	who	PRON
cjal-3183	1277	44	committed	commit	VERB
cjal-3183	1277	45	the	the	DET
cjal-3183	1277	46	offenses	offense	NOUN
cjal-3183	1277	47	ofresisting	ofresiste	VERB
cjal-3183	1277	48	1998	1998	NUM
cjal-3183	1277	49	]	]	PUNCT
cjal-3183	1277	50	columbia	columbia	PROPN
cjal-3183	1277	51	journal	journal	PROPN
cjal-3183	1277	52	of	of	ADP
cjal-3183	1277	53	asian	asian	ADJ
cjal-3183	1277	54	law	law	NOUN
cjal-3183	1277	55	though	though	SCONJ
cjal-3183	1277	56	the	the	DET
cjal-3183	1277	57	country	country	NOUN
cjal-3183	1277	58	's	's	PART
cjal-3183	1277	59	legislation	legislation	NOUN
cjal-3183	1277	60	incorporated	incorporate	VERB
cjal-3183	1277	61	the	the	DET
cjal-3183	1277	62	change	change	NOUN
cjal-3183	1277	63	ofkangshui	ofkangshui	NOUN
cjal-3183	1277	64	against	against	ADP
cjal-3183	1277	65	foreign	foreign	ADJ
cjal-3183	1277	66	business	business	NOUN
cjal-3183	1277	67	,	,	PUNCT
cjal-3183	1277	68	foreign	foreign	ADJ
cjal-3183	1277	69	businesses	business	NOUN
cjal-3183	1277	70	for	for	ADP
cjal-3183	1277	71	domestic	domestic	ADJ
cjal-3183	1277	72	political	political	ADJ
cjal-3183	1277	73	reasons,243	reasons,243	NOUN
cjal-3183	1277	74	the	the	DET
cjal-3183	1277	75	actual	actual	ADJ
cjal-3183	1277	76	use	use	NOUN
cjal-3183	1277	77	of	of	ADP
cjal-3183	1277	78	the	the	DET
cjal-3183	1277	79	charge	charge	NOUN
cjal-3183	1277	80	against	against	ADP
cjal-3183	1277	81	foreign	foreign	ADJ
cjal-3183	1277	82	businesses	business	NOUN
cjal-3183	1277	83	was	be	AUX
cjal-3183	1277	84	tax	tax	NOUN
cjal-3183	1277	85	and	and	CCONJ
cjal-3183	1277	86	assaults	assault	NOUN
cjal-3183	1277	87	.	.	PUNCT
cjal-3183	1278	1	zhonggong	zhonggong	PROPN
cjal-3183	1278	2	zhongyangzhengzhju	zhongyangzhengzhju	PROPN
cjal-3183	1278	3	weiyuan	weiyuan	PROPN
cjal-3183	1278	4	zhongyangzhengfa	zhongyangzhengfa	PROPN
cjal-3183	1278	5	weiyuanhuishuji	weiyuanhuishuji	PROPN
cjal-3183	1278	6	qishi	qishi	PROPN
cjal-3183	1278	7	guanyu	guanyu	PROPN
cjal-3183	1278	8	baohu	baohu	PROPN
cjal-3183	1278	9	shuiwu	shuiwu	PROPN
cjal-3183	1278	10	ganbu	ganbu	NOUN
cjal-3183	1278	11	yifa	yifa	PROPN
cjal-3183	1278	12	zhishui	zhishui	PROPN
cjal-3183	1278	13	yanchengkangshui	yanchengkangshui	PROPN
cjal-3183	1278	14	fanzui	fanzui	PROPN
cjal-3183	1278	15	fenzi	fenzi	PROPN
cjal-3183	1278	16	de	de	X
cjal-3183	1278	17	pishi	pishi	X
cjal-3183	1278	18	[	[	X
cjal-3183	1278	19	reply	reply	NOUN
cjal-3183	1278	20	of	of	ADP
cjal-3183	1278	21	qi	qi	PROPN
cjal-3183	1278	22	shi	shi	PROPN
cjal-3183	1278	23	,	,	PUNCT
cjal-3183	1278	24	member	member	NOUN
cjal-3183	1278	25	of	of	ADP
cjal-3183	1278	26	the	the	DET
cjal-3183	1278	27	politburo	politburo	NOUN
cjal-3183	1278	28	of	of	ADP
cjal-3183	1278	29	the	the	DET
cjal-3183	1278	30	chinese	chinese	PROPN
cjal-3183	1278	31	communist	communist	PROPN
cjal-3183	1278	32	party	party	PROPN
cjal-3183	1278	33	central	central	PROPN
cjal-3183	1278	34	committee	committee	PROPN
cjal-3183	1278	35	and	and	CCONJ
cjal-3183	1278	36	secretary	secretary	PROPN
cjal-3183	1278	37	of	of	ADP
cjal-3183	1278	38	the	the	DET
cjal-3183	1278	39	political	political	ADJ
cjal-3183	1278	40	and	and	CCONJ
cjal-3183	1278	41	legal	legal	ADJ
cjal-3183	1278	42	commission	commission	NOUN
cjal-3183	1278	43	of	of	ADP
cjal-3183	1278	44	the	the	DET
cjal-3183	1278	45	chinese	chinese	PROPN
cjal-3183	1278	46	communist	communist	PROPN
cjal-3183	1278	47	party	party	PROPN
cjal-3183	1278	48	central	central	PROPN
cjal-3183	1278	49	committee	committee	PROPN
cjal-3183	1278	50	,	,	PUNCT
cjal-3183	1278	51	concerning	concern	VERB
cjal-3183	1278	52	protection	protection	NOUN
cjal-3183	1278	53	of	of	ADP
cjal-3183	1278	54	tax	tax	NOUN
cjal-3183	1278	55	cadres	cadre	NOUN
cjal-3183	1278	56	in	in	ADP
cjal-3183	1278	57	the	the	DET
cjal-3183	1278	58	course	course	NOUN
cjal-3183	1278	59	of	of	ADP
cjal-3183	1278	60	their	their	PRON
cjal-3183	1278	61	collection	collection	NOUN
cjal-3183	1278	62	of	of	ADP
cjal-3183	1278	63	taxes	taxis	NOUN
cjal-3183	1278	64	according	accord	VERB
cjal-3183	1278	65	to	to	ADP
cjal-3183	1278	66	law	law	NOUN
cjal-3183	1278	67	and	and	CCONJ
cjal-3183	1278	68	severe	severe	ADJ
cjal-3183	1278	69	punishment	punishment	NOUN
cjal-3183	1278	70	of	of	ADP
cjal-3183	1278	71	offenders	offender	NOUN
cjal-3183	1278	72	of	of	ADP
cjal-3183	1278	73	tax	tax	NOUN
cjal-3183	1278	74	resistance	resistance	NOUN
cjal-3183	1278	75	]	]	PUNCT
cjal-3183	1278	76	,	,	PUNCT
cjal-3183	1278	77	shuishou	shuishou	PROPN
cjal-3183	1278	78	gonozuo	gonozuo	PROPN
cjal-3183	1278	79	wenxian	wenxian	PROPN
cjal-3183	1278	80	huibian	huibian	PROPN
cjal-3183	1278	81	[	[	X
cjal-3183	1278	82	collected	collect	VERB
cjal-3183	1278	83	taxation	taxation	NOUN
cjal-3183	1278	84	documents	document	NOUN
cjal-3183	1278	85	]	]	PUNCT
cjal-3183	1278	86	,	,	PUNCT
cjal-3183	1278	87	13	13	NUM
cjal-3183	1278	88	(	(	PUNCT
cjal-3183	1278	89	1993	1993	NUM
cjal-3183	1278	90	)	)	PUNCT
cjal-3183	1278	91	.	.	PUNCT
cjal-3183	1279	1	the	the	DET
cjal-3183	1279	2	concept	concept	NOUN
cjal-3183	1279	3	ofkangshui	ofkangshui	NOUN
cjal-3183	1279	4	can	can	AUX
cjal-3183	1279	5	be	be	AUX
cjal-3183	1279	6	confused	confuse	VERB
cjal-3183	1279	7	with	with	ADP
cjal-3183	1279	8	another	another	DET
cjal-3183	1279	9	expression	expression	NOUN
cjal-3183	1279	10	:	:	PUNCT
cjal-3183	1279	11	qianshui	qianshui	NOUN
cjal-3183	1279	12	or	or	CCONJ
cjal-3183	1279	13	arrears	arrear	NOUN
cjal-3183	1279	14	with	with	ADP
cjal-3183	1279	15	tax	tax	NOUN
cjal-3183	1279	16	payment	payment	NOUN
cjal-3183	1279	17	.	.	PUNCT
cjal-3183	1280	1	when	when	SCONJ
cjal-3183	1280	2	a	a	DET
cjal-3183	1280	3	taxpayer	taxpayer	NOUN
cjal-3183	1280	4	"	"	PUNCT
cjal-3183	1280	5	fail[ed	fail[ed	PROPN
cjal-3183	1280	6	]	]	PUNCT
cjal-3183	1280	7	to	to	PART
cjal-3183	1280	8	pay	pay	VERB
cjal-3183	1280	9	taxes	taxis	NOUN
cjal-3183	1280	10	on	on	ADP
cjal-3183	1280	11	time	time	NOUN
cjal-3183	1280	12	by	by	ADP
cjal-3183	1280	13	the	the	DET
cjal-3183	1280	14	deadline	deadline	NOUN
cjal-3183	1280	15	set	set	VERB
cjal-3183	1280	16	by	by	ADP
cjal-3183	1280	17	tax	tax	NOUN
cjal-3183	1280	18	authorities	authority	NOUN
cjal-3183	1280	19	and	and	CCONJ
cjal-3183	1280	20	fell	fall	VERB
cjal-3183	1280	21	behind	behind	ADV
cjal-3183	1280	22	in	in	ADP
cjal-3183	1280	23	tax	tax	NOUN
cjal-3183	1280	24	payment	payment	NOUN
cjal-3183	1280	25	schedule	schedule	NOUN
cjal-3183	1280	26	"	"	PUNCT
cjal-3183	1280	27	,	,	PUNCT
cjal-3183	1280	28	the	the	DET
cjal-3183	1280	29	case	case	NOUN
cjal-3183	1280	30	was	be	AUX
cjal-3183	1280	31	initially	initially	ADV
cjal-3183	1280	32	labelled	label	VERB
cjal-3183	1280	33	qianshui	qianshui	NOUN
cjal-3183	1280	34	or	or	CCONJ
cjal-3183	1280	35	arrears	arrear	NOUN
cjal-3183	1280	36	with	with	ADP
cjal-3183	1280	37	tax	tax	NOUN
cjal-3183	1280	38	payment	payment	NOUN
cjal-3183	1280	39	.	.	PUNCT
cjal-3183	1281	1	interpretation	interpretation	NOUN
cjal-3183	1281	2	of	of	ADP
cjal-3183	1281	3	tax	tax	NOUN
cjal-3183	1281	4	evasion	evasion	NOUN
cjal-3183	1281	5	,	,	PUNCT
cjal-3183	1281	6	refusal	refusal	NOUN
cjal-3183	1281	7	to	to	PART
cjal-3183	1281	8	pay	pay	VERB
cjal-3183	1281	9	taxes	taxis	NOUN
cjal-3183	1281	10	,	,	PUNCT
cjal-3183	1281	11	tax	tax	NOUN
cjal-3183	1281	12	dodges	dodge	NOUN
cjal-3183	1281	13	and	and	CCONJ
cjal-3183	1281	14	arrears	arrear	NOUN
cjal-3183	1281	15	in	in	ADP
cjal-3183	1281	16	tax	tax	NOUN
cjal-3183	1281	17	payment	payment	NOUN
cjal-3183	1281	18	by	by	ADP
cjal-3183	1281	19	the	the	DET
cjal-3183	1281	20	general	general	PROPN
cjal-3183	1281	21	taxation	taxation	PROPN
cjal-3183	1281	22	bureau	bureau	NOUN
cjal-3183	1281	23	of	of	ADP
cjal-3183	1281	24	the	the	DET
cjal-3183	1281	25	ministry	ministry	PROPN
cjal-3183	1281	26	of	of	ADP
cjal-3183	1281	27	finance	finance	PROPN
cjal-3183	1281	28	(	(	PUNCT
cjal-3183	1281	29	hereinafter	hereinafter	NOUN
cjal-3183	1281	30	1981	1981	NUM
cjal-3183	1281	31	interpretation	interpretation	NOUN
cjal-3183	1281	32	)	)	PUNCT
cjal-3183	1281	33	,	,	PUNCT
cjal-3183	1281	34	may	may	AUX
cjal-3183	1281	35	15	15	NUM
cjal-3183	1281	36	,	,	PUNCT
cjal-3183	1281	37	1981	1981	NUM
cjal-3183	1281	38	,	,	PUNCT
cjal-3183	1281	39	commercial	commercial	ADJ
cjal-3183	1281	40	laws	law	NOUN
cjal-3183	1281	41	&	&	CCONJ
cjal-3183	1281	42	business	business	NOUN
cjal-3183	1281	43	regulations	regulation	NOUN
cjal-3183	1281	44	of	of	ADP
cjal-3183	1281	45	the	the	DET
cjal-3183	1281	46	people	people	NOUN
cjal-3183	1281	47	's	's	PART
cjal-3183	1281	48	republic	republic	NOUN
cjal-3183	1281	49	of	of	ADP
cjal-3183	1281	50	china	china	PROPN
cjal-3183	1281	51	203,203	203,203	NUM
cjal-3183	1281	52	(	(	PUNCT
cjal-3183	1281	53	victor	victor	PROPN
cjal-3183	1281	54	f.s	f.s	PROPN
cjal-3183	1281	55	.	.	PROPN
cjal-3183	1281	56	sit	sit	PROPN
cjal-3183	1281	57	cd	cd	PROPN
cjal-3183	1281	58	.	.	PROPN
cjal-3183	1281	59	,	,	PUNCT
cjal-3183	1281	60	1983	1983	NUM
cjal-3183	1281	61	)	)	PUNCT
cjal-3183	1281	62	.	.	PUNCT
cjal-3183	1282	1	ifsubsequent	ifsubsequent	ADJ
cjal-3183	1282	2	official	official	ADJ
cjal-3183	1282	3	collection	collection	NOUN
cjal-3183	1282	4	efforts	effort	NOUN
cjal-3183	1282	5	were	be	AUX
cjal-3183	1282	6	unsuccessful	unsuccessful	ADJ
cjal-3183	1282	7	,	,	PUNCT
cjal-3183	1282	8	the	the	DET
cjal-3183	1282	9	case	case	NOUN
cjal-3183	1282	10	could	could	AUX
cjal-3183	1282	11	then	then	ADV
cjal-3183	1282	12	turn	turn	VERB
cjal-3183	1282	13	into	into	ADP
cjal-3183	1282	14	one	one	NUM
cjal-3183	1282	15	ofkangshui	ofkangshui	NOUN
cjal-3183	1282	16	.	.	PUNCT
cjal-3183	1283	1	in	in	ADP
cjal-3183	1283	2	1950	1950	NUM
cjal-3183	1283	3	,	,	PUNCT
cjal-3183	1283	4	for	for	ADP
cjal-3183	1283	5	instance	instance	NOUN
cjal-3183	1283	6	,	,	PUNCT
cjal-3183	1283	7	some	some	DET
cjal-3183	1283	8	businesses	business	NOUN
cjal-3183	1283	9	in	in	ADP
cjal-3183	1283	10	the	the	DET
cjal-3183	1283	11	city	city	NOUN
cjal-3183	1283	12	of	of	ADP
cjal-3183	1283	13	wuhan	wuhan	PROPN
cjal-3183	1283	14	failed	fail	VERB
cjal-3183	1283	15	to	to	PART
cjal-3183	1283	16	pay	pay	VERB
cjal-3183	1283	17	taxes	taxis	NOUN
cjal-3183	1283	18	on	on	ADP
cjal-3183	1283	19	time	time	NOUN
cjal-3183	1283	20	on	on	ADP
cjal-3183	1283	21	a	a	DET
cjal-3183	1283	22	mistaken	mistaken	ADJ
cjal-3183	1283	23	belief	belief	NOUN
cjal-3183	1283	24	that	that	SCONJ
cjal-3183	1283	25	the	the	DET
cjal-3183	1283	26	government	government	NOUN
cjal-3183	1283	27	intended	intend	VERB
cjal-3183	1283	28	to	to	PART
cjal-3183	1283	29	reduce	reduce	VERB
cjal-3183	1283	30	taxes	taxis	NOUN
cjal-3183	1283	31	;	;	PUNCT
cjal-3183	1283	32	the	the	DET
cjal-3183	1283	33	authorities	authority	NOUN
cjal-3183	1283	34	then	then	ADV
cjal-3183	1283	35	issued	issue	VERB
cjal-3183	1283	36	warnings	warning	NOUN
cjal-3183	1283	37	that	that	SCONJ
cjal-3183	1283	38	if	if	SCONJ
cjal-3183	1283	39	those	those	DET
cjal-3183	1283	40	businesses	business	NOUN
cjal-3183	1283	41	continued	continue	VERB
cjal-3183	1283	42	refusing	refuse	VERB
cjal-3183	1283	43	to	to	PART
cjal-3183	1283	44	pay	pay	VERB
cjal-3183	1283	45	taxes	taxis	NOUN
cjal-3183	1283	46	,	,	PUNCT
cjal-3183	1283	47	they	they	PRON
cjal-3183	1283	48	would	would	AUX
cjal-3183	1283	49	face	face	VERB
cjal-3183	1283	50	enforcement	enforcement	NOUN
cjal-3183	1283	51	measures	measure	NOUN
cjal-3183	1283	52	against	against	ADP
cjal-3183	1283	53	their	their	PRON
cjal-3183	1283	54	assets	asset	NOUN
cjal-3183	1283	55	and	and	CCONJ
cjal-3183	1283	56	their	their	PRON
cjal-3183	1283	57	wrongdoing	wrongdoing	NOUN
cjal-3183	1283	58	would	would	AUX
cjal-3183	1283	59	be	be	AUX
cjal-3183	1283	60	publicly	publicly	ADV
cjal-3183	1283	61	exposed	expose	VERB
cjal-3183	1283	62	.	.	PUNCT
cjal-3183	1284	1	1	1	NUM
cjal-3183	1284	2	liu	liu	PROPN
cjal-3183	1284	3	et	et	PROPN
cjal-3183	1284	4	al	al	PROPN
cjal-3183	1284	5	,	,	PUNCT
cjal-3183	1284	6	supra	supra	PROPN
cjal-3183	1284	7	note	note	PROPN
cjal-3183	1284	8	146	146	NUM
cjal-3183	1284	9	,	,	PUNCT
cjal-3183	1284	10	at	at	ADP
cjal-3183	1284	11	170	170	NUM
cjal-3183	1284	12	.	.	PUNCT
cjal-3183	1285	1	in	in	ADP
cjal-3183	1285	2	this	this	DET
cjal-3183	1285	3	case	case	NOUN
cjal-3183	1285	4	,	,	PUNCT
cjal-3183	1285	5	the	the	DET
cjal-3183	1285	6	initial	initial	ADJ
cjal-3183	1285	7	failure	failure	NOUN
cjal-3183	1285	8	to	to	PART
cjal-3183	1285	9	pay	pay	VERB
cjal-3183	1285	10	tax	tax	NOUN
cjal-3183	1285	11	looked	look	VERB
cjal-3183	1285	12	like	like	ADP
cjal-3183	1285	13	qianshui	qianshui	NOUN
cjal-3183	1285	14	or	or	CCONJ
cjal-3183	1285	15	arrears	arrear	NOUN
cjal-3183	1285	16	with	with	ADP
cjal-3183	1285	17	tax	tax	NOUN
cjal-3183	1285	18	payment	payment	NOUN
cjal-3183	1285	19	whereas	whereas	SCONJ
cjal-3183	1285	20	the	the	DET
cjal-3183	1285	21	continued	continued	ADJ
cjal-3183	1285	22	failure	failure	NOUN
cjal-3183	1285	23	to	to	PART
cjal-3183	1285	24	pay	pay	VERB
cjal-3183	1285	25	tax	tax	NOUN
cjal-3183	1285	26	would	would	AUX
cjal-3183	1285	27	be	be	AUX
cjal-3183	1285	28	definitely	definitely	ADV
cjal-3183	1285	29	treated	treat	VERB
cjal-3183	1285	30	as	as	ADP
cjal-3183	1285	31	kangshui	kangshui	NOUN
cjal-3183	1285	32	.	.	PUNCT
cjal-3183	1286	1	243	243	NUM
cjal-3183	1286	2	.	.	PUNCT
cjal-3183	1287	1	see	see	VERB
cjal-3183	1287	2	,	,	PUNCT
cjal-3183	1287	3	e.g.	e.g.	ADV
cjal-3183	1287	4	,	,	PUNCT
cjal-3183	1287	5	feitl	feitl	NOUN
cjal-3183	1287	6	,	,	PUNCT
cjal-3183	1287	7	supra	supra	PROPN
cjal-3183	1287	8	note	note	NOUN
cjal-3183	1287	9	52	52	NUM
cjal-3183	1287	10	,	,	PUNCT
cjal-3183	1287	11	art	art	NOUN
cjal-3183	1287	12	.	.	PUNCT
cjal-3183	1288	1	15	15	X
cjal-3183	1288	2	.	.	PUNCT
cjal-3183	1289	1	interestingly	interestingly	ADV
cjal-3183	1289	2	,	,	PUNCT
cjal-3183	1289	3	the	the	DET
cjal-3183	1289	4	1991	1991	NUM
cjal-3183	1289	5	utl	utl	NOUN
cjal-3183	1289	6	no	no	ADV
cjal-3183	1289	7	longer	long	ADV
cjal-3183	1289	8	uses	use	VERB
cjal-3183	1289	9	the	the	DET
cjal-3183	1289	10	expression	expression	NOUN
cjal-3183	1289	11	kangshui	kangshui	NOUN
cjal-3183	1289	12	at	at	ADV
cjal-3183	1289	13	all	all	ADV
cjal-3183	1289	14	;	;	PUNCT
cjal-3183	1289	15	although	although	SCONJ
cjal-3183	1289	16	article	article	NOUN
cjal-3183	1289	17	25	25	NUM
cjal-3183	1289	18	of	of	ADP
cjal-3183	1289	19	the	the	DET
cjal-3183	1289	20	utl	utl	PROPN
cjal-3183	1289	21	continues	continue	VERB
cjal-3183	1289	22	to	to	PART
cjal-3183	1289	23	subject	subject	VERB
cjal-3183	1289	24	taxpayers	taxpayer	NOUN
cjal-3183	1289	25	who	who	PRON
cjal-3183	1289	26	have	have	AUX
cjal-3183	1289	27	failed	fail	VERB
cjal-3183	1289	28	to	to	PART
cjal-3183	1289	29	pay	pay	VERB
cjal-3183	1289	30	taxes	taxis	NOUN
cjal-3183	1289	31	after	after	ADP
cjal-3183	1289	32	official	official	ADJ
cjal-3183	1289	33	notification	notification	NOUN
cjal-3183	1289	34	to	to	ADP
cjal-3183	1289	35	administrative	administrative	ADJ
cjal-3183	1289	36	and	and	CCONJ
cjal-3183	1289	37	criminal	criminal	ADJ
cjal-3183	1289	38	penalties	penalty	NOUN
cjal-3183	1289	39	.	.	PUNCT
cjal-3183	1290	1	utl	utl	PROPN
cjal-3183	1290	2	,	,	PUNCT
cjal-3183	1290	3	supra	supra	PROPN
cjal-3183	1290	4	note	note	PROPN
cjal-3183	1290	5	53	53	NUM
cjal-3183	1290	6	,	,	PUNCT
cjal-3183	1290	7	art	art	NOUN
cjal-3183	1290	8	.	.	PUNCT
cjal-3183	1291	1	25	25	NUM
cjal-3183	1291	2	.	.	PUNCT
cjal-3183	1292	1	meanwhile	meanwhile	ADV
cjal-3183	1292	2	,	,	PUNCT
cjal-3183	1292	3	kangshui	kangshui	NOUN
cjal-3183	1292	4	remains	remain	VERB
cjal-3183	1292	5	a	a	DET
cjal-3183	1292	6	criminal	criminal	ADJ
cjal-3183	1292	7	offense	offense	NOUN
cjal-3183	1292	8	.	.	PUNCT
cjal-3183	1293	1	1979	1979	NUM
cjal-3183	1293	2	criminal	criminal	ADJ
cjal-3183	1293	3	law	law	NOUN
cjal-3183	1293	4	,	,	PUNCT
cjal-3183	1293	5	supra	supra	PROPN
cjal-3183	1293	6	note	note	PROPN
cjal-3183	1293	7	228	228	NUM
cjal-3183	1293	8	,	,	PUNCT
cjal-3183	1293	9	art	art	NOUN
cjal-3183	1293	10	.	.	PUNCT
cjal-3183	1294	1	121	121	NUM
cjal-3183	1294	2	.	.	PUNCT
cjal-3183	1294	3	kangshui	kangshui	NOUN
cjal-3183	1294	4	remains	remain	VERB
cjal-3183	1294	5	an	an	DET
cjal-3183	1294	6	administratively	administratively	ADV
cjal-3183	1294	7	punishable	punishable	ADJ
cjal-3183	1294	8	offense	offense	NOUN
cjal-3183	1294	9	in	in	ADP
cjal-3183	1294	10	the	the	DET
cjal-3183	1294	11	1992	1992	NUM
cjal-3183	1294	12	tax	tax	NOUN
cjal-3183	1294	13	collection	collection	NOUN
cjal-3183	1294	14	law	law	NOUN
cjal-3183	1294	15	.	.	PUNCT
cjal-3183	1295	1	1992	1992	NUM
cjal-3183	1295	2	tax	tax	NOUN
cjal-3183	1295	3	collection	collection	NOUN
cjal-3183	1295	4	law	law	NOUN
cjal-3183	1295	5	,	,	PUNCT
cjal-3183	1295	6	supra	supra	PROPN
cjal-3183	1295	7	note	note	NOUN
cjal-3183	1295	8	3	3	NUM
cjal-3183	1295	9	,	,	PUNCT
cjal-3183	1295	10	art	art	NOUN
cjal-3183	1295	11	.	.	PUNCT
cjal-3183	1296	1	45	45	NUM
cjal-3183	1296	2	.	.	PUNCT
cjal-3183	1297	1	meanwhile	meanwhile	ADV
cjal-3183	1297	2	the	the	DET
cjal-3183	1297	3	meaning	meaning	NOUN
cjal-3183	1297	4	of	of	ADP
cjal-3183	1297	5	kangshui	kangshui	NOUN
cjal-3183	1297	6	underwent	underwent	NOUN
cjal-3183	1297	7	change	change	NOUN
cjal-3183	1297	8	.	.	PUNCT
cjal-3183	1298	1	the	the	DET
cjal-3183	1298	2	1982	1982	NUM
cjal-3183	1298	3	implementing	implement	VERB
cjal-3183	1298	4	rules	rule	NOUN
cjal-3183	1298	5	for	for	ADP
cjal-3183	1298	6	feitl	feitl	NOUN
cjal-3183	1298	7	defined	define	VERB
cjal-3183	1298	8	kangshui	kangshui	NOUN
cjal-3183	1298	9	as	as	ADP
cjal-3183	1298	10	"	"	PUNCT
cjal-3183	1298	11	illegal	illegal	ADJ
cjal-3183	1298	12	actions	action	NOUN
cjal-3183	1298	13	of	of	ADP
cjal-3183	1298	14	a	a	DET
cjal-3183	1298	15	taxpayer	taxpayer	NOUN
cjal-3183	1298	16	who	who	PRON
cjal-3183	1298	17	has	have	AUX
cjal-3183	1298	18	disobeyed	disobey	VERB
cjal-3183	1298	19	the	the	DET
cjal-3183	1298	20	provisions	provision	NOUN
cjal-3183	1298	21	of	of	ADP
cjal-3183	1298	22	the	the	DET
cjal-3183	1298	23	tax	tax	NOUN
cjal-3183	1298	24	law	law	NOUN
cjal-3183	1298	25	,	,	PUNCT
cjal-3183	1298	26	such	such	ADJ
cjal-3183	1298	27	as	as	ADP
cjal-3183	1298	28	by	by	ADP
cjal-3183	1298	29	refusing	refuse	VERB
cjal-3183	1298	30	to	to	PART
cjal-3183	1298	31	file	file	VERB
cjal-3183	1298	32	tax	tax	NOUN
cjal-3183	1298	33	returns	return	NOUN
cjal-3183	1298	34	,	,	PUNCT
cjal-3183	1298	35	or	or	CCONJ
cjal-3183	1298	36	to	to	PART
cjal-3183	1298	37	provide	provide	VERB
cjal-3183	1298	38	tax	tax	NOUN
cjal-3183	1298	39	payment	payment	NOUN
cjal-3183	1298	40	documentation	documentation	NOUN
cjal-3183	1298	41	,	,	PUNCT
cjal-3183	1298	42	invoices	invoice	NOUN
cjal-3183	1298	43	or	or	CCONJ
cjal-3183	1298	44	vouchers	voucher	NOUN
cjal-3183	1298	45	;	;	PUNCT
cjal-3183	1298	46	refusing	refuse	VERB
cjal-3183	1298	47	to	to	PART
cjal-3183	1298	48	accept	accept	VERB
cjal-3183	1298	49	investigations	investigation	NOUN
cjal-3183	1298	50	by	by	ADP
cjal-3183	1298	51	the	the	DET
cjal-3183	1298	52	tax	tax	NOUN
cjal-3183	1298	53	authorities	authority	NOUN
cjal-3183	1298	54	of	of	ADP
cjal-3183	1298	55	its	its	PRON
cjal-3183	1298	56	financial	financial	ADJ
cjal-3183	1298	57	,	,	PUNCT
cjal-3183	1298	58	accounting	accounting	NOUN
cjal-3183	1298	59	and	and	CCONJ
cjal-3183	1298	60	tax	tax	NOUN
cjal-3183	1298	61	affairs	affair	NOUN
cjal-3183	1298	62	;	;	PUNCT
cjal-3183	1298	63	or	or	CCONJ
cjal-3183	1298	64	refusing	refuse	VERB
cjal-3183	1298	65	to	to	PART
cjal-3183	1298	66	pay	pay	VERB
cjal-3183	1298	67	tax	tax	NOUN
cjal-3183	1298	68	or	or	CCONJ
cjal-3183	1298	69	fines	fine	NOUN
cjal-3183	1298	70	in	in	ADP
cjal-3183	1298	71	accordance	accordance	NOUN
cjal-3183	1298	72	with	with	ADP
cjal-3183	1298	73	the	the	DET
cjal-3183	1298	74	law	law	NOUN
cjal-3183	1298	75	"	"	PUNCT
cjal-3183	1298	76	.	.	PUNCT
cjal-3183	1299	1	1982	1982	NUM
cjal-3183	1299	2	implementing	implement	VERB
cjal-3183	1299	3	rules	rule	NOUN
cjal-3183	1299	4	for	for	ADP
cjal-3183	1299	5	feitl	feitl	NOUN
cjal-3183	1299	6	,	,	PUNCT
cjal-3183	1299	7	supra	supra	PROPN
cjal-3183	1299	8	note	note	NOUN
cjal-3183	1299	9	55	55	NUM
cjal-3183	1299	10	,	,	PUNCT
cjal-3183	1299	11	art	art	NOUN
cjal-3183	1299	12	.	.	PUNCT
cjal-3183	1300	1	45	45	NUM
cjal-3183	1300	2	.	.	PUNCT
cjal-3183	1301	1	this	this	DET
cjal-3183	1301	2	definition	definition	NOUN
cjal-3183	1301	3	followed	follow	VERB
cjal-3183	1301	4	a	a	DET
cjal-3183	1301	5	1981	1981	NUM
cjal-3183	1301	6	ministry	ministry	NOUN
cjal-3183	1301	7	of	of	ADP
cjal-3183	1301	8	finance	finance	PROPN
cjal-3183	1301	9	circular	circular	NOUN
cjal-3183	1301	10	which	which	PRON
cjal-3183	1301	11	described	describe	VERB
cjal-3183	1301	12	kangshui	kangshui	NOUN
cjal-3183	1301	13	as	as	ADP
cjal-3183	1301	14	"	"	PUNCT
cjal-3183	1301	15	illegal	illegal	ADJ
cjal-3183	1301	16	acts	act	NOUN
cjal-3183	1301	17	oftaxpaying	oftaxpaye	VERB
cjal-3183	1301	18	units	unit	NOUN
cjal-3183	1301	19	or	or	CCONJ
cjal-3183	1301	20	individuals	individual	NOUN
cjal-3183	1301	21	in	in	ADP
cjal-3183	1301	22	refusing	refuse	VERB
cjal-3183	1301	23	to	to	PART
cjal-3183	1301	24	carry	carry	VERB
cjal-3183	1301	25	out	out	ADP
cjal-3183	1301	26	the	the	DET
cjal-3183	1301	27	obligation	obligation	NOUN
cjal-3183	1301	28	of	of	ADP
cjal-3183	1301	29	paying	pay	VERB
cjal-3183	1301	30	taxes	taxis	NOUN
cjal-3183	1301	31	according	accord	VERB
cjal-3183	1301	32	to	to	ADP
cjal-3183	1301	33	the	the	DET
cjal-3183	1301	34	provisions	provision	NOUN
cjal-3183	1301	35	oftax	oftax	NOUN
cjal-3183	1301	36	law	law	NOUN
cjal-3183	1301	37	.	.	PUNCT
cjal-3183	1301	38	"	"	PUNCT
cjal-3183	1302	1	1981	1981	NUM
cjal-3183	1302	2	interpretation	interpretation	NOUN
cjal-3183	1302	3	,	,	PUNCT
cjal-3183	1302	4	supra	supra	PROPN
cjal-3183	1302	5	note	note	NOUN
cjal-3183	1302	6	242	242	NUM
cjal-3183	1302	7	.	.	PUNCT
cjal-3183	1303	1	examples	example	NOUN
cjal-3183	1303	2	ofkangshui	ofkangshui	PROPN
cjal-3183	1303	3	included	include	VERB
cjal-3183	1303	4	a	a	DET
cjal-3183	1303	5	"	"	PUNCT
cjal-3183	1303	6	refusal	refusal	NOUN
cjal-3183	1303	7	to	to	PART
cjal-3183	1303	8	pay	pay	VERB
cjal-3183	1303	9	taxes	taxis	NOUN
cjal-3183	1303	10	according	accord	VERB
cjal-3183	1303	11	to	to	ADP
cjal-3183	1303	12	provisions	provision	NOUN
cjal-3183	1303	13	of	of	ADP
cjal-3183	1303	14	tax	tax	NOUN
cjal-3183	1303	15	law	law	NOUN
cjal-3183	1303	16	;	;	PUNCT
cjal-3183	1303	17	resorting	resort	VERB
cjal-3183	1303	18	to	to	ADP
cjal-3183	1303	19	various	various	ADJ
cjal-3183	1303	20	pretexts	pretext	NOUN
cjal-3183	1303	21	to	to	PART
cjal-3183	1303	22	ignore	ignore	VERB
cjal-3183	1303	23	the	the	DET
cjal-3183	1303	24	notice	notice	NOUN
cjal-3183	1303	25	to	to	PART
cjal-3183	1303	26	pay	pay	VERB
cjal-3183	1303	27	tax	tax	NOUN
cjal-3183	1303	28	of	of	ADP
cjal-3183	1303	29	tax	tax	NOUN
cjal-3183	1303	30	authorities	authority	NOUN
cjal-3183	1303	31	and	and	CCONJ
cjal-3183	1303	32	refusal	refusal	NOUN
cjal-3183	1303	33	to	to	PART
cjal-3183	1303	34	pay	pay	VERB
cjal-3183	1303	35	tax	tax	NOUN
cjal-3183	1303	36	;	;	PUNCT
cjal-3183	1303	37	refusal	refusal	NOUN
cjal-3183	1303	38	to	to	PART
cjal-3183	1303	39	file	file	VERB
cjal-3183	1303	40	tax	tax	NOUN
cjal-3183	1303	41	returns	return	NOUN
cjal-3183	1303	42	and	and	CCONJ
cjal-3183	1303	43	provide	provide	VERB
cjal-3183	1303	44	tax	tax	NOUN
cjal-3183	1303	45	payment	payment	NOUN
cjal-3183	1303	46	data	datum	NOUN
cjal-3183	1303	47	according	accord	VERB
cjal-3183	1303	48	to	to	ADP
cjal-3183	1303	49	the	the	DET
cjal-3183	1303	50	legal	legal	ADJ
cjal-3183	1303	51	procedures	procedure	NOUN
cjal-3183	1303	52	;	;	PUNCT
cjal-3183	1303	53	resisting	resist	VERB
cjal-3183	1303	54	checks	check	NOUN
cjal-3183	1303	55	on	on	ADP
cjal-3183	1303	56	tax	tax	NOUN
cjal-3183	1303	57	payment	payment	NOUN
cjal-3183	1303	58	by	by	ADP
cjal-3183	1303	59	tax	tax	NOUN
cjal-3183	1303	60	authorities	authority	NOUN
cjal-3183	1303	61	according	accord	VERB
cjal-3183	1303	62	to	to	ADP
cjal-3183	1303	63	law	law	NOUN
cjal-3183	1303	64	;	;	PUNCT
cjal-3183	1303	65	inciting	incite	VERB
cjal-3183	1303	66	people	people	NOUN
cjal-3183	1303	67	to	to	PART
cjal-3183	1303	68	make	make	VERB
cjal-3183	1303	69	trouble	trouble	NOUN
cjal-3183	1303	70	,	,	PUNCT
cjal-3183	1303	71	threaten	threaten	VERB
cjal-3183	1303	72	or	or	CCONJ
cjal-3183	1303	73	besiege	besiege	VERB
cjal-3183	1303	74	tax	tax	NOUN
cjal-3183	1303	75	offices	office	NOUN
cjal-3183	1303	76	and	and	CCONJ
cjal-3183	1303	77	beat	beat	VERB
cjal-3183	1303	78	up	up	ADP
cjal-3183	1303	79	tax	tax	NOUN
cjal-3183	1303	80	workers	worker	NOUN
cjal-3183	1303	81	,	,	PUNCT
cjal-3183	1303	82	etc	etc	X
cjal-3183	1303	83	.	.	PUNCT
cjal-3183	1303	84	"	"	PUNCT
cjal-3183	1304	1	i	i	PRON
cjal-3183	1304	2	d.	d.	PROPN
cjal-3183	1304	3	a	a	DET
cjal-3183	1304	4	march	march	PROPN
cjal-3183	1304	5	1992	1992	NUM
cjal-3183	1304	6	document	document	NOUN
cjal-3183	1304	7	jointly	jointly	ADV
cjal-3183	1304	8	issued	issue	VERB
cjal-3183	1304	9	by	by	ADP
cjal-3183	1304	10	the	the	DET
cjal-3183	1304	11	supreme	supreme	PROPN
cjal-3183	1304	12	people	people	PROPN
cjal-3183	1304	13	's	's	PART
cjal-3183	1304	14	court	court	NOUN
cjal-3183	1304	15	and	and	CCONJ
cjal-3183	1304	16	supreme	supreme	PROPN
cjal-3183	1304	17	people	people	PROPN
cjal-3183	1304	18	's	's	PART
cjal-3183	1304	19	procuratorate	procuratorate	NOUN
cjal-3183	1304	20	adopted	adopt	VERB
cjal-3183	1304	21	a	a	DET
cjal-3183	1304	22	similar	similar	ADJ
cjal-3183	1304	23	definition	definition	NOUN
cjal-3183	1304	24	and	and	CCONJ
cjal-3183	1304	25	examples	example	NOUN
cjal-3183	1304	26	for	for	ADP
cjal-3183	1304	27	kangshui	kangshui	NOUN
cjal-3183	1304	28	.	.	PUNCT
cjal-3183	1305	1	notice	notice	NOUN
cjal-3183	1305	2	of	of	ADP
cjal-3183	1305	3	the	the	DET
cjal-3183	1305	4	supreme	supreme	PROPN
cjal-3183	1305	5	people	people	PROPN
cjal-3183	1305	6	's	's	PART
cjal-3183	1305	7	court	court	NOUN
cjal-3183	1305	8	and	and	CCONJ
cjal-3183	1305	9	supreme	supreme	PROPN
cjal-3183	1305	10	people	people	PROPN
cjal-3183	1305	11	's	's	PART
cjal-3183	1305	12	procuratorate	procuratorate	NOUN
cjal-3183	1305	13	for	for	ADP
cjal-3183	1305	14	issuing	issue	VERB
cjal-3183	1305	15	the	the	DET
cjal-3183	1305	16	explanations	explanation	NOUN
cjal-3183	1305	17	concerning	concern	VERB
cjal-3183	1305	18	some	some	DET
cjal-3183	1305	19	issues	issue	NOUN
cjal-3183	1305	20	of	of	ADP
cjal-3183	1305	21	application	application	NOUN
cjal-3183	1305	22	of	of	ADP
cjal-3183	1305	23	law	law	NOUN
cjal-3183	1305	24	in	in	ADP
cjal-3183	1305	25	handling	handle	VERB
cjal-3183	1305	26	criminal	criminal	ADJ
cjal-3183	1305	27	cases	case	NOUN
cjal-3183	1305	28	of	of	ADP
cjal-3183	1305	29	toushui	toushui	NOUN
cjal-3183	1305	30	or	or	CCONJ
cjal-3183	1305	31	tax	tax	NOUN
cjal-3183	1305	32	evasion	evasion	NOUN
cjal-3183	1305	33	or	or	CCONJ
cjal-3183	1305	34	kangshui	kangshui	NOUN
cjal-3183	1305	35	or	or	CCONJ
cjal-3183	1305	36	resisting	resist	VERB
cjal-3183	1305	37	tax	tax	NOUN
cjal-3183	1305	38	(	(	PUNCT
cjal-3183	1305	39	zugao	zugao	PROPN
cjal-3183	1305	40	renmin	renmin	PROPN
cjal-3183	1305	41	fayuan	fayuan	PROPN
cjal-3183	1305	42	zugao	zugao	PROPN
cjal-3183	1305	43	renmin	renmin	PROPN
cjal-3183	1305	44	jianchayuan	jianchayuan	PROPN
cjal-3183	1305	45	yinfa	yinfa	PROPN
cjal-3183	1305	46	guanyu	guanyu	PROPN
cjal-3183	1305	47	banli	banli	PROPN
cjal-3183	1305	48	toushui	toushui	PROPN
cjal-3183	1305	49	kangshui	kangshui	PROPN
cjal-3183	1305	50	xingshi	xingshi	PROPN
cjal-3183	1306	1	anjian	anjian	PROPN
cjal-3183	1306	2	juti	juti	PROPN
cjal-3183	1306	3	shiyong	shiyong	PROPN
cjal-3183	1306	4	falu	falu	X
cjal-3183	1306	5	de	de	X
cjal-3183	1306	6	ruogan	ruogan	PROPN
cjal-3183	1306	7	wenti	wenti	PROPN
cjal-3183	1306	8	de	de	PROPN
cjal-3183	1306	9	jieshi	jieshi	PROPN
cjal-3183	1306	10	dc	dc	PROPN
cjal-3183	1306	11	tongzhi	tongzhi	PROPN
cjal-3183	1306	12	)	)	PUNCT
cjal-3183	1306	13	(	(	PUNCT
cjal-3183	1306	14	march	march	PROPN
cjal-3183	1306	15	1992	1992	NUM
cjal-3183	1306	16	document	document	NOUN
cjal-3183	1306	17	)	)	PUNCT
cjal-3183	1306	18	,	,	PUNCT
cjal-3183	1306	19	mar	mar	PROPN
cjal-3183	1306	20	.	.	PROPN
cjal-3183	1306	21	16	16	NUM
cjal-3183	1306	22	,	,	PUNCT
cjal-3183	1306	23	1992	1992	NUM
cjal-3183	1306	24	shuishou	shuishou	PROPN
cjal-3183	1306	25	gongzuo	gongzuo	PROPN
cjal-3183	1306	26	wenxian	wenxian	PROPN
cjal-3183	1306	27	huibian	huibian	PROPN
cjal-3183	1307	1	[	[	X
cjal-3183	1307	2	collected	collect	VERB
cjal-3183	1307	3	taxation	taxation	NOUN
cjal-3183	1307	4	documents	document	NOUN
cjal-3183	1307	5	]	]	PUNCT
cjal-3183	1307	6	,	,	PUNCT
cjal-3183	1307	7	2106	2106	NUM
cjal-3183	1307	8	(	(	PUNCT
cjal-3183	1307	9	1993	1993	NUM
cjal-3183	1307	10	)	)	PUNCT
cjal-3183	1307	11	.	.	PUNCT
cjal-3183	1308	1	the	the	DET
cjal-3183	1308	2	examples	example	NOUN
cjal-3183	1308	3	ofkangshui	ofkangshui	NOUN
cjal-3183	1308	4	given	give	VERB
cjal-3183	1308	5	in	in	ADP
cjal-3183	1308	6	the	the	DET
cjal-3183	1308	7	march	march	PROPN
cjal-3183	1308	8	1992	1992	NUM
cjal-3183	1308	9	document	document	NOUN
cjal-3183	1308	10	included	include	VERB
cjal-3183	1308	11	"	"	PUNCT
cjal-3183	1308	12	protracting	protract	VERB
cjal-3183	1308	13	the	the	DET
cjal-3183	1308	14	period	period	NOUN
cjal-3183	1308	15	of	of	ADP
cjal-3183	1308	16	tax	tax	NOUN
cjal-3183	1308	17	arrears	arrear	NOUN
cjal-3183	1308	18	with	with	ADP
cjal-3183	1308	19	various	various	ADJ
cjal-3183	1308	20	excuses	excuse	NOUN
cjal-3183	1308	21	.	.	PUNCT
cjal-3183	1308	22	"	"	PUNCT
cjal-3183	1309	1	i	i	PRON
cjal-3183	1309	2	d.	d.	PROPN
cjal-3183	1309	3	until	until	ADP
cjal-3183	1309	4	march	march	PROPN
cjal-3183	1309	5	1992	1992	NUM
cjal-3183	1309	6	,	,	PUNCT
cjal-3183	1309	7	the	the	DET
cjal-3183	1309	8	offense	offense	NOUN
cjal-3183	1309	9	of	of	ADP
cjal-3183	1309	10	kangshui	kangshui	NOUN
cjal-3183	1309	11	was	be	AUX
cjal-3183	1309	12	not	not	PART
cjal-3183	1309	13	limited	limit	VERB
cjal-3183	1309	14	to	to	ADP
cjal-3183	1309	15	the	the	DET
cjal-3183	1309	16	cases	case	NOUN
cjal-3183	1309	17	where	where	SCONJ
cjal-3183	1309	18	violence	violence	NOUN
cjal-3183	1309	19	or	or	CCONJ
cjal-3183	1309	20	threats	threat	NOUN
cjal-3183	1309	21	of	of	ADP
cjal-3183	1309	22	[	[	X
cjal-3183	1309	23	12:2	12:2	NUM
cjal-3183	1309	24	thead	thead	ADJ
cjal-3183	1309	25	ministrative	ministrative	ADJ
cjal-3183	1309	26	use	use	NOUN
cjal-3183	1309	27	of	of	ADP
cjal-3183	1309	28	li4	li4	VERB
cjal-3183	1309	29	in	in	ADP
cjal-3183	1309	30	china	china	PROPN
cjal-3183	1309	31	unheard	unheard	ADJ
cjal-3183	1309	32	of	of	ADP
cjal-3183	1309	33	prior	prior	ADV
cjal-3183	1309	34	to	to	ADP
cjal-3183	1309	35	the	the	DET
cjal-3183	1309	36	baori	baori	NOUN
cjal-3183	1309	37	case	case	NOUN
cjal-3183	1309	38	.	.	PUNCT
cjal-3183	1310	1	the	the	DET
cjal-3183	1310	2	assumption	assumption	NOUN
cjal-3183	1310	3	was	be	AUX
cjal-3183	1310	4	that	that	SCONJ
cjal-3183	1310	5	foreign	foreign	ADJ
cjal-3183	1310	6	businesses	business	NOUN
cjal-3183	1310	7	were	be	AUX
cjal-3183	1310	8	highly	highly	ADV
cjal-3183	1310	9	unlikely	unlikely	ADJ
cjal-3183	1310	10	to	to	PART
cjal-3183	1310	11	threaten	threaten	VERB
cjal-3183	1310	12	chinese	chinese	ADJ
cjal-3183	1310	13	tax	tax	NOUN
cjal-3183	1310	14	officials	official	NOUN
cjal-3183	1310	15	physical	physical	ADJ
cjal-3183	1310	16	harm	harm	NOUN
cjal-3183	1310	17	,	,	PUNCT
cjal-3183	1310	18	244	244	NUM
cjal-3183	1310	19	a	a	DET
cjal-3183	1310	20	major	major	ADJ
cjal-3183	1310	21	concern	concern	NOUN
cjal-3183	1310	22	underlying	underlie	VERB
cjal-3183	1310	23	the	the	DET
cjal-3183	1310	24	kangshui	kangshui	NOUN
cjal-3183	1310	25	charge	charge	NOUN
cjal-3183	1310	26	.	.	PUNCT
cjal-3183	1311	1	furthermore	furthermore	ADV
cjal-3183	1311	2	,	,	PUNCT
cjal-3183	1311	3	as	as	SCONJ
cjal-3183	1311	4	kangshui	kangshui	NOUN
cjal-3183	1311	5	implied	imply	VERB
cjal-3183	1311	6	an	an	DET
cjal-3183	1311	7	anti	anti	ADJ
cjal-3183	1311	8	-	-	ADJ
cjal-3183	1311	9	chinese	chinese	ADJ
cjal-3183	1311	10	state	state	NOUN
cjal-3183	1311	11	predisposition	predisposition	NOUN
cjal-3183	1311	12	of	of	ADP
cjal-3183	1311	13	the	the	DET
cjal-3183	1311	14	taxpayer	taxpayer	NOUN
cjal-3183	1311	15	,	,	PUNCT
cjal-3183	1311	16	it	it	PRON
cjal-3183	1311	17	would	would	AUX
cjal-3183	1311	18	not	not	PART
cjal-3183	1311	19	be	be	AUX
cjal-3183	1311	20	applicable	applicable	ADJ
cjal-3183	1311	21	to	to	ADP
cjal-3183	1311	22	foreign	foreign	ADJ
cjal-3183	1311	23	investors	investor	NOUN
cjal-3183	1311	24	whom	whom	PRON
cjal-3183	1311	25	the	the	DET
cjal-3183	1311	26	chinese	chinese	ADJ
cjal-3183	1311	27	government	government	NOUN
cjal-3183	1311	28	treated	treat	VERB
cjal-3183	1311	29	as	as	ADP
cjal-3183	1311	30	friends	friend	NOUN
cjal-3183	1311	31	contributing	contribute	VERB
cjal-3183	1311	32	to	to	ADP
cjal-3183	1311	33	the	the	DET
cjal-3183	1311	34	country	country	NOUN
cjal-3183	1311	35	's	's	PART
cjal-3183	1311	36	modernization	modernization	NOUN
cjal-3183	1311	37	drive.245	drive.245	PROPN
cjal-3183	1311	38	baori	baori	NOUN
cjal-3183	1311	39	appears	appear	VERB
cjal-3183	1311	40	to	to	PART
cjal-3183	1311	41	be	be	AUX
cjal-3183	1311	42	the	the	DET
cjal-3183	1311	43	first	first	ADJ
cjal-3183	1311	44	case	case	NOUN
cjal-3183	1311	45	in	in	ADP
cjal-3183	1311	46	which	which	PRON
cjal-3183	1311	47	the	the	DET
cjal-3183	1311	48	kangshui	kangshui	NOUN
cjal-3183	1311	49	charge	charge	NOUN
cjal-3183	1311	50	was	be	AUX
cjal-3183	1311	51	publicly	publicly	ADV
cjal-3183	1311	52	levelled	level	VERB
cjal-3183	1311	53	against	against	ADP
cjal-3183	1311	54	a	a	DET
cjal-3183	1311	55	foreign	foreign	ADJ
cjal-3183	1311	56	investment	investment	NOUN
cjal-3183	1311	57	enterprise	enterprise	NOUN
cjal-3183	1311	58	.	.	PUNCT
cjal-3183	1312	1	the	the	DET
cjal-3183	1312	2	kangshui	kangshui	NOUN
cjal-3183	1312	3	charge	charge	NOUN
cjal-3183	1312	4	indicated	indicate	VERB
cjal-3183	1312	5	chinese	chinese	ADJ
cjal-3183	1312	6	anger	anger	NOUN
cjal-3183	1312	7	and	and	CCONJ
cjal-3183	1312	8	disbelief	disbelief	NOUN
cjal-3183	1312	9	.	.	PUNCT
cjal-3183	1313	1	the	the	DET
cjal-3183	1313	2	charge	charge	NOUN
cjal-3183	1313	3	was	be	AUX
cjal-3183	1313	4	explicitly	explicitly	ADV
cjal-3183	1313	5	premised	premise	VERB
cjal-3183	1313	6	on	on	ADP
cjal-3183	1313	7	the	the	DET
cjal-3183	1313	8	authorities	authority	NOUN
cjal-3183	1313	9	'	'	PART
cjal-3183	1313	10	claims	claim	NOUN
cjal-3183	1313	11	,	,	PUNCT
cjal-3183	1313	12	that	that	SCONJ
cjal-3183	1313	13	during	during	ADP
cjal-3183	1313	14	a	a	DET
cjal-3183	1313	15	lengthy	lengthy	ADJ
cjal-3183	1313	16	period	period	NOUN
cjal-3183	1313	17	of	of	ADP
cjal-3183	1313	18	four	four	NUM
cjal-3183	1313	19	years	year	NOUN
cjal-3183	1313	20	,	,	PUNCT
cjal-3183	1313	21	the	the	DET
cjal-3183	1313	22	jv	jv	NOUN
cjal-3183	1313	23	's	's	PART
cjal-3183	1313	24	japanese	japanese	ADJ
cjal-3183	1313	25	management	management	NOUN
cjal-3183	1313	26	repeatedly	repeatedly	ADV
cjal-3183	1313	27	and	and	CCONJ
cjal-3183	1313	28	defiantly	defiantly	ADV
cjal-3183	1313	29	refused	refuse	VERB
cjal-3183	1313	30	to	to	PART
cjal-3183	1313	31	pay	pay	VERB
cjal-3183	1313	32	the	the	DET
cjal-3183	1313	33	tax	tax	NOUN
cjal-3183	1313	34	due	due	ADJ
cjal-3183	1313	35	;	;	PUNCT
cjal-3183	1313	36	spread	spread	VERB
cjal-3183	1313	37	rumours	rumour	NOUN
cjal-3183	1313	38	defaming	defame	VERB
cjal-3183	1313	39	the	the	DET
cjal-3183	1313	40	local	local	ADJ
cjal-3183	1313	41	authorities	authority	NOUN
cjal-3183	1313	42	,	,	PUNCT
cjal-3183	1313	43	obstructed	obstruct	VERB
cjal-3183	1313	44	tax	tax	NOUN
cjal-3183	1313	45	enforcement	enforcement	NOUN
cjal-3183	1313	46	,	,	PUNCT
cjal-3183	1313	47	and	and	CCONJ
cjal-3183	1313	48	threatened	threaten	VERB
cjal-3183	1313	49	to	to	PART
cjal-3183	1313	50	embarrass	embarrass	VERB
cjal-3183	1313	51	the	the	DET
cjal-3183	1313	52	authorities	authority	NOUN
cjal-3183	1313	53	with	with	ADP
cjal-3183	1313	54	hints	hint	NOUN
cjal-3183	1313	55	of	of	ADP
cjal-3183	1313	56	official	official	ADJ
cjal-3183	1313	57	corruption.2	corruption.2	PROPN
cjal-3183	1313	58	46	46	NUM
cjal-3183	1313	59	other	other	ADJ
cjal-3183	1313	60	evidence	evidence	NOUN
cjal-3183	1313	61	of	of	ADP
cjal-3183	1313	62	defiance	defiance	NOUN
cjal-3183	1313	63	included	include	VERB
cjal-3183	1313	64	the	the	DET
cjal-3183	1313	65	fact	fact	NOUN
cjal-3183	1313	66	that	that	SCONJ
cjal-3183	1313	67	the	the	DET
cjal-3183	1313	68	japanese	japanese	ADJ
cjal-3183	1313	69	management	management	NOUN
cjal-3183	1313	70	disparaged	disparage	VERB
cjal-3183	1313	71	the	the	DET
cjal-3183	1313	72	authoritativeness	authoritativeness	NOUN
cjal-3183	1313	73	of	of	ADP
cjal-3183	1313	74	the	the	DET
cjal-3183	1313	75	violence	violence	NOUN
cjal-3183	1313	76	were	be	AUX
cjal-3183	1313	77	used	use	VERB
cjal-3183	1313	78	;	;	PUNCT
cjal-3183	1313	79	a	a	DET
cjal-3183	1313	80	passive	passive	ADJ
cjal-3183	1313	81	act	act	NOUN
cjal-3183	1313	82	ofdelaying	ofdelaye	VERB
cjal-3183	1313	83	tax	tax	NOUN
cjal-3183	1313	84	payment	payment	NOUN
cjal-3183	1313	85	might	might	AUX
cjal-3183	1313	86	suffice	suffice	VERB
cjal-3183	1313	87	as	as	ADP
cjal-3183	1313	88	kangshui	kangshui	NOUN
cjal-3183	1313	89	.	.	PUNCT
cjal-3183	1314	1	shortly	shortly	ADV
cjal-3183	1314	2	afler	afler	VERB
cjal-3183	1314	3	the	the	DET
cjal-3183	1314	4	march	march	PROPN
cjal-3183	1314	5	1992	1992	NUM
cjal-3183	1314	6	document	document	NOUN
cjal-3183	1314	7	was	be	AUX
cjal-3183	1314	8	issued	issue	VERB
cjal-3183	1314	9	,	,	PUNCT
cjal-3183	1314	10	however	however	ADV
cjal-3183	1314	11	,	,	PUNCT
cjal-3183	1314	12	the	the	DET
cjal-3183	1314	13	chinese	chinese	ADJ
cjal-3183	1314	14	legislature	legislature	NOUN
cjal-3183	1314	15	adopted	adopt	VERB
cjal-3183	1314	16	the	the	DET
cjal-3183	1314	17	1992	1992	NUM
cjal-3183	1314	18	tax	tax	NOUN
cjal-3183	1314	19	collection	collection	NOUN
cjal-3183	1314	20	law	law	NOUN
cjal-3183	1314	21	and	and	CCONJ
cjal-3183	1314	22	1992	1992	NUM
cjal-3183	1314	23	supplementary	supplementary	ADJ
cjal-3183	1314	24	provisions	provision	NOUN
cjal-3183	1314	25	which	which	PRON
cjal-3183	1314	26	both	both	PRON
cjal-3183	1314	27	appearto	appearto	VERB
cjal-3183	1314	28	limit	limit	VERB
cjal-3183	1314	29	the	the	DET
cjal-3183	1314	30	kangshuicharge	kangshuicharge	NOUN
cjal-3183	1314	31	to	to	ADP
cjal-3183	1314	32	cases	case	NOUN
cjal-3183	1314	33	vere	vere	NOUN
cjal-3183	1314	34	taxpayers	taxpayer	NOUN
cjal-3183	1314	35	refuse	refuse	VERB
cjal-3183	1314	36	to	to	PART
cjal-3183	1314	37	pay	pay	VERB
cjal-3183	1314	38	taxes	taxis	NOUN
cjal-3183	1314	39	by	by	ADP
cjal-3183	1314	40	using	use	VERB
cjal-3183	1314	41	either	either	CCONJ
cjal-3183	1314	42	violence	violence	NOUN
cjal-3183	1314	43	or	or	CCONJ
cjal-3183	1314	44	threats	threat	NOUN
cjal-3183	1314	45	.	.	PUNCT
cjal-3183	1315	1	1992	1992	NUM
cjal-3183	1315	2	tax	tax	NOUN
cjal-3183	1315	3	collection	collection	NOUN
cjal-3183	1315	4	law	law	NOUN
cjal-3183	1315	5	,	,	PUNCT
cjal-3183	1315	6	supra	supra	PROPN
cjal-3183	1315	7	note	note	NOUN
cjal-3183	1315	8	3	3	NUM
cjal-3183	1315	9	,	,	PUNCT
cjal-3183	1315	10	art	art	NOUN
cjal-3183	1315	11	.	.	PUNCT
cjal-3183	1316	1	45	45	NUM
cjal-3183	1316	2	;	;	PUNCT
cjal-3183	1316	3	1992	1992	NUM
cjal-3183	1316	4	supplementary	supplementary	ADJ
cjal-3183	1316	5	provisions	provision	NOUN
cjal-3183	1316	6	,	,	PUNCT
cjal-3183	1316	7	supra	supra	PROPN
cjal-3183	1316	8	note	note	NOUN
cjal-3183	1316	9	8	8	NUM
cjal-3183	1316	10	.	.	PUNCT
cjal-3183	1317	1	as	as	SCONJ
cjal-3183	1317	2	one	one	NUM
cjal-3183	1317	3	authority	authority	NOUN
cjal-3183	1317	4	stated	state	VERB
cjal-3183	1317	5	,	,	PUNCT
cjal-3183	1317	6	the	the	DET
cjal-3183	1317	7	definition	definition	NOUN
cjal-3183	1317	8	adopted	adopt	VERB
cjal-3183	1317	9	by	by	ADP
cjal-3183	1317	10	the	the	DET
cjal-3183	1317	11	1992	1992	NUM
cjal-3183	1317	12	tax	tax	NOUN
cjal-3183	1317	13	collection	collection	NOUN
cjal-3183	1317	14	law	law	NOUN
cjal-3183	1317	15	and	and	CCONJ
cjal-3183	1317	16	supplementary	supplementary	ADJ
cjal-3183	1317	17	provisions	provision	NOUN
cjal-3183	1317	18	effectively	effectively	ADV
cjal-3183	1317	19	overrode	overrode	VERB
cjal-3183	1317	20	the	the	DET
cjal-3183	1317	21	march	march	PROPN
cjal-3183	1317	22	1992	1992	NUM
cjal-3183	1317	23	document	document	NOUN
cjal-3183	1317	24	as	as	SCONJ
cjal-3183	1317	25	the	the	DET
cjal-3183	1317	26	latter	latter	ADJ
cjal-3183	1317	27	did	do	AUX
cjal-3183	1317	28	not	not	PART
cjal-3183	1317	29	require	require	VERB
cjal-3183	1317	30	use	use	NOUN
cjal-3183	1317	31	of	of	ADP
cjal-3183	1317	32	violence	violence	NOUN
cjal-3183	1317	33	or	or	CCONJ
cjal-3183	1317	34	threats	threat	NOUN
cjal-3183	1317	35	in	in	ADP
cjal-3183	1317	36	a	a	DET
cjal-3183	1317	37	kangshuicase	kangshuicase	NOUN
cjal-3183	1317	38	.	.	PUNCT
cjal-3183	1318	1	zhou	zhou	PROPN
cjal-3183	1318	2	daoluan	daoluan	PROPN
cjal-3183	1318	3	,	,	PUNCT
cjal-3183	1318	4	dan	dan	PROPN
cjal-3183	1318	5	g	g	PROPN
cjal-3183	1318	6	xingfa	xingfa	PROPN
cjal-3183	1318	7	yu	yu	PROPN
cjal-3183	1318	8	sifa	sifa	VERB
cjal-3183	1318	9	shiyong	shiyong	PROPN
cjal-3183	1319	1	[	[	X
cjal-3183	1319	2	supplmentary	supplmentary	ADJ
cjal-3183	1319	3	crliinal	crliinal	ADJ
cjal-3183	1319	4	laws	law	NOUN
cjal-3183	1319	5	jandjudicialapplication	jandjudicialapplication	NOUN
cjal-3183	1319	6	322	322	NUM
cjal-3183	1319	7	-	-	SYM
cjal-3183	1319	8	23	23	NUM
cjal-3183	1319	9	(	(	PUNCT
cjal-3183	1319	10	1996	1996	NUM
cjal-3183	1319	11	)	)	PUNCT
cjal-3183	1319	12	(	(	PUNCT
cjal-3183	1319	13	hereinafter	hereinafter	NOUN
cjal-3183	1319	14	zhou	zhou	PROPN
cjal-3183	1319	15	daolun	daolun	PROPN
cjal-3183	1319	16	)	)	PUNCT
cjal-3183	1319	17	.	.	PUNCT
cjal-3183	1320	1	the	the	DET
cjal-3183	1320	2	word	word	NOUN
cjal-3183	1320	3	"	"	PUNCT
cjal-3183	1320	4	threats	threat	NOUN
cjal-3183	1320	5	"	"	PUNCT
cjal-3183	1320	6	has	have	AUX
cjal-3183	1320	7	been	be	AUX
cjal-3183	1320	8	understood	understand	VERB
cjal-3183	1320	9	broadly	broadly	ADV
cjal-3183	1320	10	,	,	PUNCT
cjal-3183	1320	11	however	however	ADV
cjal-3183	1320	12	,	,	PUNCT
cjal-3183	1320	13	to	to	PART
cjal-3183	1320	14	include	include	VERB
cjal-3183	1320	15	any	any	DET
cjal-3183	1320	16	communicated	communicate	VERB
cjal-3183	1320	17	intent	intent	NOUN
cjal-3183	1320	18	or	or	CCONJ
cjal-3183	1320	19	declaration	declaration	NOUN
cjal-3183	1320	20	of	of	ADP
cjal-3183	1320	21	the	the	DET
cjal-3183	1320	22	purpose	purpose	NOUN
cjal-3183	1320	23	to	to	PART
cjal-3183	1320	24	work	work	VERB
cjal-3183	1320	25	injury	injury	NOUN
cjal-3183	1320	26	to	to	ADP
cjal-3183	1320	27	the	the	DET
cjal-3183	1320	28	physical	physical	ADJ
cjal-3183	1320	29	well	well	ADV
cjal-3183	1320	30	-	-	PUNCT
cjal-3183	1320	31	being	be	AUX
cjal-3183	1320	32	oftax	oftax	ADJ
cjal-3183	1320	33	officials	official	NOUN
cjal-3183	1320	34	or	or	CCONJ
cjal-3183	1320	35	their	their	PRON
cjal-3183	1320	36	family	family	NOUN
cjal-3183	1320	37	members	member	NOUN
cjal-3183	1320	38	or	or	CCONJ
cjal-3183	1320	39	to	to	ADP
cjal-3183	1320	40	their	their	PRON
cjal-3183	1320	41	reputation	reputation	NOUN
cjal-3183	1320	42	or	or	CCONJ
cjal-3183	1320	43	property	property	NOUN
cjal-3183	1320	44	.	.	PUNCT
cjal-3183	1321	1	i	i	PRON
cjal-3183	1321	2	d.	d.	PROPN
cjal-3183	1321	3	,	,	PUNCT
cjal-3183	1321	4	at	at	ADP
cjal-3183	1321	5	321	321	NUM
cjal-3183	1321	6	.	.	PUNCT
cjal-3183	1321	7	244	244	NUM
cjal-3183	1321	8	.	.	PUNCT
cjal-3183	1321	9	use	use	NOUN
cjal-3183	1321	10	of	of	ADP
cjal-3183	1321	11	violence	violence	NOUN
cjal-3183	1321	12	or	or	CCONJ
cjal-3183	1321	13	threats	threat	NOUN
cjal-3183	1321	14	against	against	ADP
cjal-3183	1321	15	tax	tax	NOUN
cjal-3183	1321	16	collectors	collector	NOUN
cjal-3183	1321	17	%	%	INTJ
cjal-3183	1321	18	as	as	ADV
cjal-3183	1321	19	officially	officially	ADV
cjal-3183	1321	20	denounced	denounce	VERB
cjal-3183	1321	21	not	not	PART
cjal-3183	1321	22	only	only	ADV
cjal-3183	1321	23	as	as	ADV
cjal-3183	1321	24	illegal	illegal	ADJ
cjal-3183	1321	25	but	but	CCONJ
cjal-3183	1321	26	even	even	ADV
cjal-3183	1321	27	barbarian	barbarian	ADJ
cjal-3183	1321	28	and	and	CCONJ
cjal-3183	1321	29	uncivilized	uncivilized	ADJ
cjal-3183	1321	30	behavior	behavior	NOUN
cjal-3183	1321	31	.	.	PUNCT
cjal-3183	1322	1	thus	thus	ADV
cjal-3183	1322	2	,	,	PUNCT
cjal-3183	1322	3	the	the	DET
cjal-3183	1322	4	charge	charge	NOUN
cjal-3183	1322	5	of	of	ADP
cjal-3183	1322	6	kangshui	kangshui	NOUN
cjal-3183	1322	7	has	have	AUX
cjal-3183	1322	8	been	be	AUX
cjal-3183	1322	9	used	use	VERB
cjal-3183	1322	10	selectively	selectively	ADV
cjal-3183	1322	11	in	in	ADP
cjal-3183	1322	12	chinese	chinese	ADJ
cjal-3183	1322	13	tax	tax	NOUN
cjal-3183	1322	14	statutes	statute	NOUN
cjal-3183	1322	15	.	.	PUNCT
cjal-3183	1323	1	it	it	PRON
cjal-3183	1323	2	appeared	appear	VERB
cjal-3183	1323	3	in	in	ADP
cjal-3183	1323	4	some	some	DET
cjal-3183	1323	5	statutes	statute	NOUN
cjal-3183	1323	6	in	in	ADP
cjal-3183	1323	7	the	the	DET
cjal-3183	1323	8	early	early	ADJ
cjal-3183	1323	9	1950s	1950s	NUM
cjal-3183	1323	10	,	,	PUNCT
cjal-3183	1323	11	see	see	VERB
cjal-3183	1323	12	,	,	PUNCT
cjal-3183	1323	13	e.g.	e.g.	ADV
cjal-3183	1323	14	,	,	PUNCT
cjal-3183	1323	15	provisional	provisional	ADJ
cjal-3183	1323	16	regulations	regulation	NOUN
cjal-3183	1323	17	on	on	ADP
cjal-3183	1323	18	goods	good	NOUN
cjal-3183	1323	19	tax	tax	NOUN
cjal-3183	1323	20	(	(	PUNCT
cjal-3183	1323	21	guowvu	guowvu	PROPN
cjal-3183	1323	22	shui	shui	NOUN
cjal-3183	1323	23	zhanxingtiaoli	zhanxingtiaoli	PROPN
cjal-3183	1323	24	)	)	PUNCT
cjal-3183	1323	25	,	,	PUNCT
cjal-3183	1323	26	art	art	NOUN
cjal-3183	1323	27	.	.	PUNCT
cjal-3183	1324	1	13	13	NUM
cjal-3183	1324	2	(	(	PUNCT
cjal-3183	1324	3	adopted	adopt	VERB
cjal-3183	1324	4	on	on	ADP
cjal-3183	1324	5	january	january	PROPN
cjal-3183	1324	6	27	27	NUM
cjal-3183	1324	7	,	,	PUNCT
cjal-3183	1324	8	1950	1950	NUM
cjal-3183	1324	9	)	)	PUNCT
cjal-3183	1324	10	,	,	PUNCT
cjal-3183	1324	11	1949	1949	NUM
cjal-3183	1324	12	-	-	SYM
cjal-3183	1324	13	1950	1950	NUM
cjal-3183	1324	14	faling	faling	NOUN
cjal-3183	1324	15	hutbian	hutbian	NOUN
cjal-3183	1324	16	291,297	291,297	NUM
cjal-3183	1324	17	;	;	PUNCT
cjal-3183	1324	18	1950	1950	NUM
cjal-3183	1324	19	regulations	regulation	NOUN
cjal-3183	1324	20	on	on	ADP
cjal-3183	1324	21	taxes	taxis	NOUN
cjal-3183	1324	22	on	on	ADP
cjal-3183	1324	23	commerce	commerce	PROPN
cjal-3183	1324	24	,	,	PUNCT
cjal-3183	1324	25	supra	supra	PROPN
cjal-3183	1324	26	note	note	NOUN
cjal-3183	1324	27	141	141	NUM
cjal-3183	1324	28	,	,	PUNCT
cjal-3183	1324	29	art	art	NOUN
cjal-3183	1324	30	.	.	PUNCT
cjal-3183	1325	1	24	24	NUM
cjal-3183	1325	2	.	.	PUNCT
cjal-3183	1326	1	the	the	DET
cjal-3183	1326	2	cicta	cicta	ADJ
cjal-3183	1326	3	,	,	PUNCT
cjal-3183	1326	4	supra	supra	PROPN
cjal-3183	1326	5	note	note	NOUN
cjal-3183	1326	6	51	51	NUM
cjal-3183	1326	7	,	,	PUNCT
cjal-3183	1326	8	contained	contain	VERB
cjal-3183	1326	9	no	no	DET
cjal-3183	1326	10	provision	provision	NOUN
cjal-3183	1326	11	,	,	PUNCT
cjal-3183	1326	12	however	however	ADV
cjal-3183	1326	13	,	,	PUNCT
cjal-3183	1326	14	on	on	ADP
cjal-3183	1326	15	the	the	DET
cjal-3183	1326	16	charge	charge	NOUN
cjal-3183	1326	17	of	of	ADP
cjal-3183	1326	18	kangshui	kangshui	PROPN
cjal-3183	1326	19	.	.	PUNCT
cjal-3183	1327	1	kangshui	kangshui	PROPN
cjal-3183	1327	2	was	be	AUX
cjal-3183	1327	3	likely	likely	ADV
cjal-3183	1327	4	committed	commit	VERB
cjal-3183	1327	5	by	by	ADP
cjal-3183	1327	6	uneducated	uneducated	ADJ
cjal-3183	1327	7	individual	individual	ADJ
cjal-3183	1327	8	taxpayers	taxpayer	NOUN
cjal-3183	1327	9	such	such	ADJ
cjal-3183	1327	10	as	as	ADP
cjal-3183	1327	11	small	small	ADJ
cjal-3183	1327	12	merchants	merchant	NOUN
cjal-3183	1327	13	.	.	PUNCT
cjal-3183	1328	1	as	as	SCONJ
cjal-3183	1328	2	private	private	ADJ
cjal-3183	1328	3	businesses	business	NOUN
cjal-3183	1328	4	were	be	AUX
cjal-3183	1328	5	transformed	transform	VERB
cjal-3183	1328	6	into	into	ADP
cjal-3183	1328	7	state	state	NOUN
cjal-3183	1328	8	or	or	CCONJ
cjal-3183	1328	9	collectively	collectively	ADV
cjal-3183	1328	10	o%%ed	o%%ed	VERB
cjal-3183	1328	11	enterprises	enterprise	NOUN
cjal-3183	1328	12	by	by	ADP
cjal-3183	1328	13	the	the	DET
cjal-3183	1328	14	late	late	ADJ
cjal-3183	1328	15	1950s	1950	NOUN
cjal-3183	1328	16	,	,	PUNCT
cjal-3183	1328	17	kangshui	kangshui	NOUN
cjal-3183	1328	18	should	should	AUX
cjal-3183	1328	19	no	no	ADV
cjal-3183	1328	20	longer	long	ADV
cjal-3183	1328	21	be	be	AUX
cjal-3183	1328	22	a	a	DET
cjal-3183	1328	23	serious	serious	ADJ
cjal-3183	1328	24	concern	concern	NOUN
cjal-3183	1328	25	.	.	PUNCT
cjal-3183	1329	1	overseas	overseas	ADJ
cjal-3183	1329	2	investors	investors	PROPN
cjal-3183	1329	3	w	w	PROPN
cjal-3183	1329	4	-	-	PUNCT
cjal-3183	1329	5	er	er	INTJ
cjal-3183	1329	6	expected	expect	VERB
cjal-3183	1329	7	to	to	PART
cjal-3183	1329	8	possess	possess	VERB
cjal-3183	1329	9	advanced	advanced	ADJ
cjal-3183	1329	10	technology	technology	NOUN
cjal-3183	1329	11	and	and	CCONJ
cjal-3183	1329	12	expertise	expertise	NOUN
cjal-3183	1329	13	and	and	CCONJ
cjal-3183	1329	14	therefore	therefore	ADV
cjal-3183	1329	15	act	act	VERB
cjal-3183	1329	16	in	in	ADP
cjal-3183	1329	17	a	a	DET
cjal-3183	1329	18	civilized	civilized	ADJ
cjal-3183	1329	19	mannerwvlen	mannerwvlen	NOUN
cjal-3183	1329	20	dealing	deal	VERB
cjal-3183	1329	21	with	with	ADP
cjal-3183	1329	22	chinese	chinese	ADJ
cjal-3183	1329	23	officials	official	NOUN
cjal-3183	1329	24	.	.	PUNCT
cjal-3183	1330	1	245	245	NUM
cjal-3183	1330	2	.	.	PUNCT
cjal-3183	1331	1	for	for	ADP
cjal-3183	1331	2	a	a	DET
cjal-3183	1331	3	discussion	discussion	NOUN
cjal-3183	1331	4	of	of	ADP
cjal-3183	1331	5	the	the	DET
cjal-3183	1331	6	chinese	chinese	ADJ
cjal-3183	1331	7	friendship	friendship	NOUN
cjal-3183	1331	8	and	and	CCONJ
cjal-3183	1331	9	relational	relational	ADJ
cjal-3183	1331	10	approach	approach	NOUN
cjal-3183	1331	11	to	to	ADP
cjal-3183	1331	12	foreign	foreign	ADJ
cjal-3183	1331	13	investment	investment	NOUN
cjal-3183	1331	14	,	,	PUNCT
cjal-3183	1331	15	see	see	VERB
cjal-3183	1331	16	jiang	jiang	PROPN
cjal-3183	1331	17	,	,	PUNCT
cjal-3183	1331	18	supra	supra	PROPN
cjal-3183	1331	19	note	note	PROPN
cjal-3183	1331	20	40	40	NUM
cjal-3183	1331	21	,	,	PUNCT
cjal-3183	1331	22	at	at	ADP
cjal-3183	1331	23	628	628	NUM
cjal-3183	1331	24	-	-	SYM
cjal-3183	1331	25	33	33	NUM
cjal-3183	1331	26	.	.	PUNCT
cjal-3183	1332	1	the	the	DET
cjal-3183	1332	2	chinese	chinese	PROPN
cjal-3183	1332	3	were	be	AUX
cjal-3183	1332	4	accurately	accurately	ADV
cjal-3183	1332	5	aware	aware	ADJ
cjal-3183	1332	6	of	of	ADP
cjal-3183	1332	7	the	the	DET
cjal-3183	1332	8	profit	profit	NOUN
cjal-3183	1332	9	motivation	motivation	NOUN
cjal-3183	1332	10	of	of	ADP
cjal-3183	1332	11	foreign	foreign	ADJ
cjal-3183	1332	12	businesses	business	NOUN
cjal-3183	1332	13	,	,	PUNCT
cjal-3183	1332	14	i	i	PROPN
cjal-3183	1332	15	d.	d.	PROPN
cjal-3183	1332	16	,	,	PUNCT
cjal-3183	1332	17	at	at	ADP
cjal-3183	1332	18	605	605	NUM
cjal-3183	1332	19	-	-	SYM
cjal-3183	1332	20	6	6	NUM
cjal-3183	1332	21	,	,	PUNCT
cjal-3183	1332	22	610	610	NUM
cjal-3183	1332	23	.	.	PUNCT
cjal-3183	1333	1	in	in	ADP
cjal-3183	1333	2	the	the	DET
cjal-3183	1333	3	eyes	eye	NOUN
cjal-3183	1333	4	of	of	ADP
cjal-3183	1333	5	many	many	ADJ
cjal-3183	1333	6	chinese	chinese	ADJ
cjal-3183	1333	7	,	,	PUNCT
cjal-3183	1333	8	foreign	foreign	ADJ
cjal-3183	1333	9	capitalists	capitalist	NOUN
cjal-3183	1333	10	might	might	AUX
cjal-3183	1333	11	be	be	AUX
cjal-3183	1333	12	greedy	greedy	ADJ
cjal-3183	1333	13	enough	enough	ADV
cjal-3183	1333	14	to	to	PART
cjal-3183	1333	15	commit	commit	VERB
cjal-3183	1333	16	tax	tax	NOUN
cjal-3183	1333	17	evasion	evasion	NOUN
cjal-3183	1333	18	,	,	PUNCT
cjal-3183	1333	19	but	but	CCONJ
cjal-3183	1333	20	they	they	PRON
cjal-3183	1333	21	were	be	AUX
cjal-3183	1333	22	unlikely	unlikely	ADJ
cjal-3183	1333	23	to	to	PART
cjal-3183	1333	24	dare	dare	VERB
cjal-3183	1333	25	to	to	PART
cjal-3183	1333	26	challenge	challenge	VERB
cjal-3183	1333	27	the	the	DET
cjal-3183	1333	28	state	state	NOUN
cjal-3183	1333	29	authorities	authority	NOUN
cjal-3183	1333	30	.	.	PUNCT
cjal-3183	1334	1	246	246	NUM
cjal-3183	1334	2	.	.	PUNCT
cjal-3183	1335	1	1997	1997	NUM
cjal-3183	1335	2	interview	interview	NOUN
cjal-3183	1335	3	,	,	PUNCT
cjal-3183	1335	4	supra	supra	PROPN
cjal-3183	1335	5	note	note	PROPN
cjal-3183	1335	6	14	14	NUM
cjal-3183	1335	7	,	,	PUNCT
cjal-3183	1335	8	at5	at5	PROPN
cjal-3183	1335	9	.	.	PUNCT
cjal-3183	1336	1	there	there	PRON
cjal-3183	1336	2	%	%	INTJ
cjal-3183	1336	3	vere	vere	NOUN
cjal-3183	1336	4	also	also	ADV
cjal-3183	1336	5	allegations	allegation	VERB
cjal-3183	1336	6	that	that	SCONJ
cjal-3183	1336	7	the	the	DET
cjal-3183	1336	8	local	local	ADJ
cjal-3183	1336	9	tax	tax	NOUN
cjal-3183	1336	10	officials	official	NOUN
cjal-3183	1336	11	and	and	CCONJ
cjal-3183	1336	12	their	their	PRON
cjal-3183	1336	13	family	family	NOUN
cjal-3183	1336	14	members	member	NOUN
cjal-3183	1336	15	were	be	AUX
cjal-3183	1336	16	facing	face	VERB
cjal-3183	1336	17	some	some	DET
cjal-3183	1336	18	kind	kind	NOUN
cjal-3183	1336	19	of	of	ADP
cjal-3183	1336	20	physical	physical	ADJ
cjal-3183	1336	21	threats	threat	NOUN
cjal-3183	1336	22	at	at	ADP
cjal-3183	1336	23	one	one	NUM
cjal-3183	1336	24	point	point	NOUN
cjal-3183	1336	25	during	during	ADP
cjal-3183	1336	26	the	the	DET
cjal-3183	1336	27	investigation	investigation	NOUN
cjal-3183	1336	28	.	.	PUNCT
cjal-3183	1337	1	shangguan	shangguan	NOUN
cjal-3183	1337	2	,	,	PUNCT
cjal-3183	1337	3	supra	supra	PROPN
cjal-3183	1337	4	note	note	NOUN
cjal-3183	1337	5	4	4	NUM
cjal-3183	1337	6	,	,	PUNCT
cjal-3183	1337	7	at	at	ADP
cjal-3183	1337	8	11	11	NUM
cjal-3183	1337	9	.	.	PUNCT
cjal-3183	1338	1	1998	1998	NUM
cjal-3183	1338	2	]	]	PUNCT
cjal-3183	1338	3	columbia	columbia	PROPN
cjal-3183	1338	4	journal	journal	PROPN
cjal-3183	1338	5	of	of	ADP
cjal-3183	1338	6	asian	asian	ADJ
cjal-3183	1338	7	law	law	NOUN
cjal-3183	1338	8	1996	1996	NUM
cjal-3183	1338	9	reply	reply	NOUN
cjal-3183	1338	10	and	and	CCONJ
cjal-3183	1338	11	accused	accuse	VERB
cjal-3183	1338	12	the	the	DET
cjal-3183	1338	13	sgat	sgat	NOUN
cjal-3183	1338	14	of	of	ADP
cjal-3183	1338	15	violating	violate	VERB
cjal-3183	1338	16	the	the	DET
cjal-3183	1338	17	foreign	foreign	ADJ
cjal-3183	1338	18	investor	investor	NOUN
cjal-3183	1338	19	's	's	PART
cjal-3183	1338	20	property	property	NOUN
cjal-3183	1338	21	rights.247	rights.247	NOUN
cjal-3183	1338	22	to	to	ADP
cjal-3183	1338	23	the	the	DET
cjal-3183	1338	24	ordinary	ordinary	ADJ
cjal-3183	1338	25	chinese	chinese	PROPN
cjal-3183	1338	26	,	,	PUNCT
cjal-3183	1338	27	the	the	DET
cjal-3183	1338	28	message	message	NOUN
cjal-3183	1338	29	contained	contain	VERB
cjal-3183	1338	30	in	in	ADP
cjal-3183	1338	31	the	the	DET
cjal-3183	1338	32	official	official	ADJ
cjal-3183	1338	33	charge	charge	NOUN
cjal-3183	1338	34	of	of	ADP
cjal-3183	1338	35	kangshui	kangshui	NOUN
cjal-3183	1338	36	was	be	AUX
cjal-3183	1338	37	clear	clear	ADJ
cjal-3183	1338	38	:	:	PUNCT
cjal-3183	1338	39	the	the	DET
cjal-3183	1338	40	japanese	japanese	ADJ
cjal-3183	1338	41	investor	investor	NOUN
cjal-3183	1338	42	in	in	ADP
cjal-3183	1338	43	baori	baori	PROPN
cjal-3183	1338	44	was	be	AUX
cjal-3183	1338	45	no	no	ADV
cjal-3183	1338	46	longer	long	ADV
cjal-3183	1338	47	a	a	DET
cjal-3183	1338	48	friendly	friendly	ADJ
cjal-3183	1338	49	foreign	foreign	ADJ
cjal-3183	1338	50	business	business	NOUN
cjal-3183	1338	51	deserving	deserve	VERB
cjal-3183	1338	52	cordial	cordial	ADJ
cjal-3183	1338	53	gestures	gesture	NOUN
cjal-3183	1338	54	and	and	CCONJ
cjal-3183	1338	55	friendship	friendship	NOUN
cjal-3183	1338	56	.	.	PUNCT
cjal-3183	1339	1	the	the	DET
cjal-3183	1339	2	case	case	NOUN
cjal-3183	1339	3	was	be	AUX
cjal-3183	1339	4	no	no	ADV
cjal-3183	1339	5	longer	long	ADV
cjal-3183	1339	6	confined	confine	VERB
cjal-3183	1339	7	to	to	ADP
cjal-3183	1339	8	the	the	DET
cjal-3183	1339	9	issue	issue	NOUN
cjal-3183	1339	10	of	of	ADP
cjal-3183	1339	11	economic	economic	ADJ
cjal-3183	1339	12	greed	greed	NOUN
cjal-3183	1339	13	,	,	PUNCT
cjal-3183	1339	14	but	but	CCONJ
cjal-3183	1339	15	also	also	ADV
cjal-3183	1339	16	involved	involve	VERB
cjal-3183	1339	17	hostility	hostility	NOUN
cjal-3183	1339	18	toward	toward	ADP
cjal-3183	1339	19	the	the	DET
cjal-3183	1339	20	chinese	chinese	ADJ
cjal-3183	1339	21	state	state	NOUN
cjal-3183	1339	22	and	and	CCONJ
cjal-3183	1339	23	people	people	NOUN
cjal-3183	1339	24	.	.	PUNCT
cjal-3183	1340	1	while	while	SCONJ
cjal-3183	1340	2	the	the	DET
cjal-3183	1340	3	kangshui	kangshui	NOUN
cjal-3183	1340	4	charge	charge	NOUN
cjal-3183	1340	5	brought	bring	VERB
cjal-3183	1340	6	no	no	DET
cjal-3183	1340	7	extra	extra	ADJ
cjal-3183	1340	8	revenue	revenue	NOUN
cjal-3183	1340	9	to	to	ADP
cjal-3183	1340	10	the	the	DET
cjal-3183	1340	11	government	government	NOUN
cjal-3183	1340	12	in	in	ADP
cjal-3183	1340	13	baori	baori	PROPN
cjal-3183	1340	14	,	,	PUNCT
cjal-3183	1340	15	it	it	PRON
cjal-3183	1340	16	signified	signify	VERB
cjal-3183	1340	17	that	that	SCONJ
cjal-3183	1340	18	the	the	DET
cjal-3183	1340	19	case	case	NOUN
cjal-3183	1340	20	had	have	AUX
cjal-3183	1340	21	reached	reach	VERB
cjal-3183	1340	22	a	a	DET
cjal-3183	1340	23	higher	high	ADJ
cjal-3183	1340	24	degree	degree	NOUN
cjal-3183	1340	25	of	of	ADP
cjal-3183	1340	26	political	political	ADJ
cjal-3183	1340	27	seriousness	seriousness	NOUN
cjal-3183	1340	28	.	.	PUNCT
cjal-3183	1341	1	it	it	PRON
cjal-3183	1341	2	would	would	AUX
cjal-3183	1341	3	also	also	ADV
cjal-3183	1341	4	facilitate	facilitate	VERB
cjal-3183	1341	5	criminal	criminal	ADJ
cjal-3183	1341	6	prosecution	prosecution	NOUN
cjal-3183	1341	7	against	against	ADP
cjal-3183	1341	8	the	the	DET
cjal-3183	1341	9	individuals	individual	NOUN
cjal-3183	1341	10	responsible	responsible	ADJ
cjal-3183	1341	11	for	for	ADP
cjal-3183	1341	12	the	the	DET
cjal-3183	1341	13	jv	jv	NOUN
cjal-3183	1341	14	's	's	PART
cjal-3183	1341	15	refusal	refusal	NOUN
cjal-3183	1341	16	to	to	ADP
cjal-3183	1341	17	cooperate.248	cooperate.248	VERB
cjal-3183	1341	18	in	in	ADP
cjal-3183	1341	19	addition	addition	NOUN
cjal-3183	1341	20	,	,	PUNCT
cjal-3183	1341	21	by	by	ADP
cjal-3183	1341	22	appealing	appeal	VERB
cjal-3183	1341	23	to	to	ADP
cjal-3183	1341	24	the	the	DET
cjal-3183	1341	25	concern	concern	NOUN
cjal-3183	1341	26	that	that	SCONJ
cjal-3183	1341	27	other	other	ADJ
cjal-3183	1341	28	foreign	foreign	ADJ
cjal-3183	1341	29	businesses	business	NOUN
cjal-3183	1341	30	might	might	AUX
cjal-3183	1341	31	follow	follow	VERB
cjal-3183	1341	32	suit,249	suit,249	PROPN
cjal-3183	1341	33	the	the	DET
cjal-3183	1341	34	kangshui	kangshui	NOUN
cjal-3183	1341	35	charge	charge	PROPN
cjal-3183	1341	36	furtherjustified	furtherjustifie	VERB
cjal-3183	1341	37	official	official	ADJ
cjal-3183	1341	38	enforcement	enforcement	NOUN
cjal-3183	1341	39	measures.25	measures.25	NOUN
cjal-3183	1341	40	0	0	PUNCT
cjal-3183	1341	41	as	as	SCONJ
cjal-3183	1341	42	kangshui	kangshui	NOUN
cjal-3183	1341	43	caused	cause	VERB
cjal-3183	1341	44	fear	fear	NOUN
cjal-3183	1341	45	,	,	PUNCT
cjal-3183	1341	46	the	the	DET
cjal-3183	1341	47	people	people	NOUN
cjal-3183	1341	48	all	all	ADV
cjal-3183	1341	49	across	across	ADP
cjal-3183	1341	50	the	the	DET
cjal-3183	1341	51	country	country	NOUN
cjal-3183	1341	52	would	would	AUX
cjal-3183	1341	53	sympathize	sympathize	VERB
cjal-3183	1341	54	with	with	ADP
cjal-3183	1341	55	those	those	PRON
cjal-3183	1341	56	working	work	VERB
cjal-3183	1341	57	in	in	ADP
cjal-3183	1341	58	the	the	DET
cjal-3183	1341	59	baori	baori	NOUN
cjal-3183	1341	60	case	case	NOUN
cjal-3183	1341	61	.	.	PUNCT
cjal-3183	1342	1	"5	"5	NOUN
cjal-3183	1342	2	'	'	PUNCT
cjal-3183	1342	3	thus	thus	ADV
cjal-3183	1342	4	,	,	PUNCT
cjal-3183	1342	5	no	no	DET
cjal-3183	1342	6	sanction	sanction	NOUN
cjal-3183	1342	7	would	would	AUX
cjal-3183	1342	8	look	look	VERB
cjal-3183	1342	9	too	too	ADV
cjal-3183	1342	10	severe	severe	ADJ
cjal-3183	1342	11	in	in	ADP
cjal-3183	1342	12	making	make	VERB
cjal-3183	1342	13	an	an	DET
cjal-3183	1342	14	example	example	NOUN
cjal-3183	1342	15	of	of	ADP
cjal-3183	1342	16	the	the	DET
cjal-3183	1342	17	japanese	japanese	ADJ
cjal-3183	1342	18	investor	investor	NOUN
cjal-3183	1342	19	in	in	ADP
cjal-3183	1342	20	the	the	DET
cjal-3183	1342	21	case	case	NOUN
cjal-3183	1342	22	.	.	PUNCT
cjal-3183	1343	1	the	the	DET
cjal-3183	1343	2	official	official	ADJ
cjal-3183	1343	3	rhetoric	rhetoric	NOUN
cjal-3183	1343	4	also	also	ADV
cjal-3183	1343	5	exploited	exploit	VERB
cjal-3183	1343	6	popular	popular	ADJ
cjal-3183	1343	7	moral	moral	ADJ
cjal-3183	1343	8	indignation	indignation	NOUN
cjal-3183	1343	9	against	against	ADP
cjal-3183	1343	10	the	the	DET
cjal-3183	1343	11	japanese	japanese	ADJ
cjal-3183	1343	12	investor	investor	NOUN
cjal-3183	1343	13	in	in	ADP
cjal-3183	1343	14	baori	baori	PROPN
cjal-3183	1343	15	,	,	PUNCT
cjal-3183	1343	16	which	which	PRON
cjal-3183	1343	17	had	have	AUX
cjal-3183	1343	18	accumulated	accumulate	VERB
cjal-3183	1343	19	almost	almost	ADV
cjal-3183	1343	20	one	one	NUM
cjal-3183	1343	21	billion	billion	NUM
cjal-3183	1343	22	yuan	yuan	NOUN
cjal-3183	1343	23	from	from	ADP
cjal-3183	1343	24	overseas	overseas	ADJ
cjal-3183	1343	25	club	club	NOUN
cjal-3183	1343	26	membership	membership	NOUN
cjal-3183	1343	27	fee	fee	NOUN
cjal-3183	1343	28	collections	collection	NOUN
cjal-3183	1343	29	,	,	PUNCT
cjal-3183	1343	30	while	while	SCONJ
cjal-3183	1343	31	paying	pay	VERB
cjal-3183	1343	32	no	no	DET
cjal-3183	1343	33	tax	tax	NOUN
cjal-3183	1343	34	to	to	ADP
cjal-3183	1343	35	the	the	DET
cjal-3183	1343	36	chinese	chinese	ADJ
cjal-3183	1343	37	state	state	PROPN
cjal-3183	1343	38	treasury.252	treasury.252	NOUN
cjal-3183	1343	39	the	the	DET
cjal-3183	1343	40	chinese	chinese	ADJ
cjal-3183	1343	41	policy	policy	NOUN
cjal-3183	1343	42	promoting	promote	VERB
cjal-3183	1343	43	foreign	foreign	ADJ
cjal-3183	1343	44	investment	investment	NOUN
cjal-3183	1343	45	through	through	ADP
cjal-3183	1343	46	preferential	preferential	ADJ
cjal-3183	1343	47	treatment	treatment	NOUN
cjal-3183	1343	48	assumed	assume	VERB
cjal-3183	1343	49	that	that	SCONJ
cjal-3183	1343	50	foreign	foreign	ADJ
cjal-3183	1343	51	investors	investor	NOUN
cjal-3183	1343	52	247	247	NUM
cjal-3183	1343	53	.	.	PUNCT
cjal-3183	1343	54	announcement	announcement	NOUN
cjal-3183	1343	55	on	on	ADP
cjal-3183	1343	56	baori	baori	PROPN
cjal-3183	1343	57	,	,	PUNCT
cjal-3183	1343	58	supra	supra	PROPN
cjal-3183	1343	59	note	note	NOUN
cjal-3183	1343	60	3	3	NUM
cjal-3183	1343	61	,	,	PUNCT
cjal-3183	1343	62	at	at	ADP
cjal-3183	1343	63	5	5	NUM
cjal-3183	1343	64	.	.	PUNCT
cjal-3183	1343	65	248	248	NUM
cjal-3183	1343	66	.	.	PUNCT
cjal-3183	1344	1	since	since	SCONJ
cjal-3183	1344	2	violence	violence	NOUN
cjal-3183	1344	3	or	or	CCONJ
cjal-3183	1344	4	threats	threat	NOUN
cjal-3183	1344	5	can	can	AUX
cjal-3183	1344	6	be	be	AUX
cjal-3183	1344	7	committed	commit	VERB
cjal-3183	1344	8	only	only	ADV
cjal-3183	1344	9	by	by	ADP
cjal-3183	1344	10	natural	natural	ADJ
cjal-3183	1344	11	persons	person	NOUN
cjal-3183	1344	12	in	in	ADP
cjal-3183	1344	13	contrast	contrast	NOUN
cjal-3183	1344	14	to	to	ADP
cjal-3183	1344	15	corporate	corporate	ADJ
cjal-3183	1344	16	entities	entity	NOUN
cjal-3183	1344	17	,	,	PUNCT
cjal-3183	1344	18	the	the	DET
cjal-3183	1344	19	general	general	ADJ
cjal-3183	1344	20	understanding	understanding	NOUN
cjal-3183	1344	21	is	be	AUX
cjal-3183	1344	22	that	that	SCONJ
cjal-3183	1344	23	individuals	individual	NOUN
cjal-3183	1344	24	,	,	PUNCT
cjal-3183	1344	25	not	not	PART
cjal-3183	1344	26	enterprises	enterprise	NOUN
cjal-3183	1344	27	,	,	PUNCT
cjal-3183	1344	28	may	may	AUX
cjal-3183	1344	29	be	be	AUX
cjal-3183	1344	30	charged	charge	VERB
cjal-3183	1344	31	with	with	ADP
cjal-3183	1344	32	the	the	DET
cjal-3183	1344	33	offense	offense	NOUN
cjal-3183	1344	34	.	.	PUNCT
cjal-3183	1345	1	zhou	zhou	PROPN
cjal-3183	1345	2	daolun	daolun	PROPN
cjal-3183	1345	3	,	,	PUNCT
cjal-3183	1345	4	supra	supra	PROPN
cjal-3183	1345	5	note	note	NOUN
cjal-3183	1345	6	243	243	NUM
cjal-3183	1345	7	,	,	PUNCT
cjal-3183	1345	8	at	at	ADP
cjal-3183	1345	9	322	322	NUM
cjal-3183	1345	10	.	.	PUNCT
cjal-3183	1346	1	in	in	ADP
cjal-3183	1346	2	baori	baori	NOUN
cjal-3183	1346	3	,	,	PUNCT
cjal-3183	1346	4	although	although	SCONJ
cjal-3183	1346	5	the	the	DET
cjal-3183	1346	6	local	local	ADJ
cjal-3183	1346	7	taxation	taxation	NOUN
cjal-3183	1346	8	bureau	bureau	NOUN
cjal-3183	1346	9	apparently	apparently	ADV
cjal-3183	1346	10	charged	charge	VERB
cjal-3183	1346	11	the	the	DET
cjal-3183	1346	12	jv	jv	NOUN
cjal-3183	1346	13	,	,	PUNCT
cjal-3183	1346	14	an	an	DET
cjal-3183	1346	15	enterprise	enterprise	NOUN
cjal-3183	1346	16	,	,	PUNCT
cjal-3183	1346	17	with	with	ADP
cjal-3183	1346	18	kangshui	kangshui	NOUN
cjal-3183	1346	19	,	,	PUNCT
cjal-3183	1346	20	the	the	DET
cjal-3183	1346	21	charge	charge	NOUN
cjal-3183	1346	22	was	be	AUX
cjal-3183	1346	23	intended	intend	VERB
cjal-3183	1346	24	to	to	PART
cjal-3183	1346	25	pave	pave	VERB
cjal-3183	1346	26	the	the	DET
cjal-3183	1346	27	way	way	NOUN
cjal-3183	1346	28	for	for	ADP
cjal-3183	1346	29	criminal	criminal	ADJ
cjal-3183	1346	30	investigations	investigation	NOUN
cjal-3183	1346	31	and	and	CCONJ
cjal-3183	1346	32	prosecution	prosecution	NOUN
cjal-3183	1346	33	against	against	ADP
cjal-3183	1346	34	those	those	DET
cjal-3183	1346	35	individuals	individual	NOUN
cjal-3183	1346	36	in	in	ADP
cjal-3183	1346	37	the	the	DET
cjal-3183	1346	38	jv	jv	NOUN
cjal-3183	1346	39	management	management	NOUN
cjal-3183	1346	40	who	who	PRON
cjal-3183	1346	41	were	be	AUX
cjal-3183	1346	42	responsible	responsible	ADJ
cjal-3183	1346	43	for	for	ADP
cjal-3183	1346	44	resisting	resist	VERB
cjal-3183	1346	45	the	the	DET
cjal-3183	1346	46	official	official	ADJ
cjal-3183	1346	47	decision	decision	NOUN
cjal-3183	1346	48	in	in	ADP
cjal-3183	1346	49	the	the	DET
cjal-3183	1346	50	case	case	NOUN
cjal-3183	1346	51	.	.	PUNCT
cjal-3183	1347	1	249	249	NUM
cjal-3183	1347	2	.	.	PUNCT
cjal-3183	1348	1	the	the	DET
cjal-3183	1348	2	director	director	NOUN
cjal-3183	1348	3	of	of	ADP
cjal-3183	1348	4	the	the	DET
cjal-3183	1348	5	local	local	ADJ
cjal-3183	1348	6	taxation	taxation	NOUN
cjal-3183	1348	7	bureau	bureau	NOUN
cjal-3183	1348	8	made	make	VERB
cjal-3183	1348	9	it	it	PRON
cjal-3183	1348	10	clear	clear	ADJ
cjal-3183	1348	11	that	that	SCONJ
cjal-3183	1348	12	,	,	PUNCT
cjal-3183	1348	13	faced	face	VERB
cjal-3183	1348	14	with	with	ADP
cjal-3183	1348	15	the	the	DET
cjal-3183	1348	16	japanese	japanese	ADJ
cjal-3183	1348	17	managements	management	NOUN
cjal-3183	1348	18	non	non	ADJ
cjal-3183	1348	19	-	-	NOUN
cjal-3183	1348	20	cooperation	cooperation	NOUN
cjal-3183	1348	21	and	and	CCONJ
cjal-3183	1348	22	hostility	hostility	NOUN
cjal-3183	1348	23	,	,	PUNCT
cjal-3183	1348	24	the	the	DET
cjal-3183	1348	25	authorities	authority	NOUN
cjal-3183	1348	26	had	have	VERB
cjal-3183	1348	27	no	no	DET
cjal-3183	1348	28	choice	choice	NOUN
cjal-3183	1348	29	but	but	SCONJ
cjal-3183	1348	30	to	to	PART
cjal-3183	1348	31	pursue	pursue	VERB
cjal-3183	1348	32	the	the	DET
cjal-3183	1348	33	case	case	NOUN
cjal-3183	1348	34	;	;	PUNCT
cjal-3183	1348	35	otherwise	otherwise	ADV
cjal-3183	1348	36	some	some	DET
cjal-3183	1348	37	other	other	ADJ
cjal-3183	1348	38	foreign	foreign	ADJ
cjal-3183	1348	39	investment	investment	NOUN
cjal-3183	1348	40	enterprises	enterprise	NOUN
cjal-3183	1348	41	might	might	AUX
cjal-3183	1348	42	follow	follow	VERB
cjal-3183	1348	43	the	the	DET
cjal-3183	1348	44	baori	baori	NOUN
cjal-3183	1348	45	example	example	NOUN
cjal-3183	1348	46	.	.	PUNCT
cjal-3183	1349	1	shangguan	shangguan	NOUN
cjal-3183	1349	2	,	,	PUNCT
cjal-3183	1349	3	supra	supra	PROPN
cjal-3183	1349	4	note	note	NOUN
cjal-3183	1349	5	4	4	NUM
cjal-3183	1349	6	,	,	PUNCT
cjal-3183	1349	7	at	at	ADP
cjal-3183	1349	8	12	12	NUM
cjal-3183	1349	9	.	.	PUNCT
cjal-3183	1350	1	because	because	SCONJ
cjal-3183	1350	2	kangshui	kangshui	NOUN
cjal-3183	1350	3	had	have	AUX
cjal-3183	1350	4	not	not	PART
cjal-3183	1350	5	been	be	AUX
cjal-3183	1350	6	directly	directly	ADV
cjal-3183	1350	7	to	to	ADP
cjal-3183	1350	8	foreign	foreign	ADJ
cjal-3183	1350	9	businesses	business	NOUN
cjal-3183	1350	10	before	before	ADV
cjal-3183	1350	11	,	,	PUNCT
cjal-3183	1350	12	chinese	chinese	ADJ
cjal-3183	1350	13	officials	official	NOUN
cjal-3183	1350	14	might	might	AUX
cjal-3183	1350	15	have	have	AUX
cjal-3183	1350	16	feared	fear	VERB
cjal-3183	1350	17	that	that	SCONJ
cjal-3183	1350	18	a	a	DET
cjal-3183	1350	19	wrong	wrong	ADJ
cjal-3183	1350	20	message	message	NOUN
cjal-3183	1350	21	could	could	AUX
cjal-3183	1350	22	spread	spread	VERB
cjal-3183	1350	23	ifbaori	ifbaori	NOUN
cjal-3183	1350	24	or	or	CCONJ
cjal-3183	1350	25	its	its	PRON
cjal-3183	1350	26	japanese	japanese	ADJ
cjal-3183	1350	27	investor	investor	NOUN
cjal-3183	1350	28	were	be	AUX
cjal-3183	1350	29	not	not	PART
cjal-3183	1350	30	severely	severely	ADV
cjal-3183	1350	31	punished	punish	VERB
cjal-3183	1350	32	.	.	PUNCT
cjal-3183	1351	1	250	250	NUM
cjal-3183	1351	2	.	.	PUNCT
cjal-3183	1351	3	1997	1997	NUM
cjal-3183	1351	4	interview	interview	NOUN
cjal-3183	1351	5	,	,	PUNCT
cjal-3183	1351	6	supra	supra	PROPN
cjal-3183	1351	7	note	note	PROPN
cjal-3183	1351	8	14	14	NUM
cjal-3183	1351	9	,	,	PUNCT
cjal-3183	1351	10	at	at	ADP
cjal-3183	1351	11	5	5	NUM
cjal-3183	1351	12	.	.	PUNCT
cjal-3183	1351	13	251	251	NUM
cjal-3183	1351	14	.	.	PUNCT
cjal-3183	1352	1	see	see	VERB
cjal-3183	1352	2	guo	guo	PROPN
cjal-3183	1352	3	limin	limin	PROPN
cjal-3183	1352	4	,	,	PUNCT
cjal-3183	1352	5	tou	tou	PROPN
cjal-3183	1352	6	pian	pian	PROPN
cjal-3183	1352	7	qian	qian	PROPN
cjal-3183	1352	8	shui	shui	PROPN
cjal-3183	1352	9	heshi	heshi	PROPN
cjal-3183	1352	10	neng	neng	PROPN
cjal-3183	1352	11	zhizhi	zhizhi	PROPN
cjal-3183	1353	1	[	[	X
cjal-3183	1353	2	when	when	SCONJ
cjal-3183	1353	3	can	can	AUX
cjal-3183	1353	4	tax	tax	VERB
cjal-3183	1353	5	evasion	evasion	NOUN
cjal-3183	1353	6	,	,	PUNCT
cjal-3183	1353	7	tax	tax	NOUN
cjal-3183	1353	8	cheat	cheat	NOUN
cjal-3183	1353	9	and	and	CCONJ
cjal-3183	1353	10	tax	tax	NOUN
cjal-3183	1353	11	delinquency	delinquency	NOUN
cjal-3183	1353	12	be	be	AUX
cjal-3183	1353	13	stopped	stop	VERB
cjal-3183	1353	14	]	]	PUNCT
cjal-3183	1353	15	,	,	PUNCT
cjal-3183	1353	16	shewai	shewai	NOUN
cjal-3183	1353	17	shuiwu	shuiwu	NOUN
cjal-3183	1354	1	[	[	X
cjal-3183	1354	2	international	international	ADJ
cjal-3183	1354	3	taxation	taxation	NOUN
cjal-3183	1354	4	in	in	ADP
cjal-3183	1354	5	china	china	PROPN
cjal-3183	1354	6	]	]	X
cjal-3183	1354	7	,	,	PUNCT
cjal-3183	1354	8	1997	1997	NUM
cjal-3183	1354	9	no	no	NOUN
cjal-3183	1354	10	.	.	PUNCT
cjal-3183	1354	11	ii	ii	PROPN
cjal-3183	1354	12	,	,	PUNCT
cjal-3183	1354	13	at	at	ADP
cjal-3183	1354	14	46	46	NUM
cjal-3183	1354	15	,	,	PUNCT
cjal-3183	1354	16	47	47	NUM
cjal-3183	1354	17	(	(	PUNCT
cjal-3183	1354	18	praised	praise	VERB
cjal-3183	1354	19	shenzhen	shenzhen	PROPN
cjal-3183	1354	20	local	local	ADJ
cjal-3183	1354	21	tax	tax	NOUN
cjal-3183	1354	22	officials	official	NOUN
cjal-3183	1354	23	for	for	ADP
cjal-3183	1354	24	their	their	PRON
cjal-3183	1354	25	bravery	bravery	NOUN
cjal-3183	1354	26	and	and	CCONJ
cjal-3183	1354	27	self	self	NOUN
cjal-3183	1354	28	-	-	PUNCT
cjal-3183	1354	29	sacrifice	sacrifice	NOUN
cjal-3183	1354	30	in	in	ADP
cjal-3183	1354	31	investigating	investigate	VERB
cjal-3183	1354	32	the	the	DET
cjal-3183	1354	33	baori	baori	NOUN
cjal-3183	1354	34	case	case	NOUN
cjal-3183	1354	35	)	)	PUNCT
cjal-3183	1354	36	.	.	PUNCT
cjal-3183	1355	1	252	252	NUM
cjal-3183	1355	2	.	.	PUNCT
cjal-3183	1356	1	a	a	DET
cjal-3183	1356	2	deputy	deputy	NOUN
cjal-3183	1356	3	mayor	mayor	NOUN
cjal-3183	1356	4	of	of	ADP
cjal-3183	1356	5	shenzhen	shenzhen	PROPN
cjal-3183	1356	6	stated	state	VERB
cjal-3183	1356	7	that	that	SCONJ
cjal-3183	1356	8	the	the	DET
cjal-3183	1356	9	chinese	chinese	ADJ
cjal-3183	1356	10	state	state	NOUN
cjal-3183	1356	11	provided	provide	VERB
cjal-3183	1356	12	numerous	numerous	ADJ
cjal-3183	1356	13	benefits	benefit	NOUN
cjal-3183	1356	14	to	to	ADP
cjal-3183	1356	15	foreign	foreign	ADJ
cjal-3183	1356	16	investors	investor	NOUN
cjal-3183	1356	17	and	and	CCONJ
cjal-3183	1356	18	,	,	PUNCT
cjal-3183	1356	19	as	as	ADP
cjal-3183	1356	20	a	a	DET
cjal-3183	1356	21	result	result	NOUN
cjal-3183	1356	22	,	,	PUNCT
cjal-3183	1356	23	foreign	foreign	ADJ
cjal-3183	1356	24	businesses	business	NOUN
cjal-3183	1356	25	had	have	VERB
cjal-3183	1356	26	a	a	DET
cjal-3183	1356	27	reciprocation	reciprocation	NOUN
cjal-3183	1356	28	duty	duty	NOUN
cjal-3183	1356	29	to	to	PART
cjal-3183	1356	30	pay	pay	VERB
cjal-3183	1356	31	taxes	taxis	NOUN
cjal-3183	1356	32	.	.	PUNCT
cjal-3183	1357	1	municipal	municipal	ADJ
cjal-3183	1357	2	government	government	NOUN
cjal-3183	1357	3	expresses	express	VERB
cjal-3183	1357	4	its	its	PRON
cjal-3183	1357	5	support	support	NOUN
cjal-3183	1357	6	,	,	PUNCT
cjal-3183	1357	7	supra	supra	PROPN
cjal-3183	1357	8	note	note	NOUN
cjal-3183	1357	9	90	90	NUM
cjal-3183	1357	10	.	.	PUNCT
cjal-3183	1358	1	college	college	NOUN
cjal-3183	1358	2	students	student	NOUN
cjal-3183	1358	3	in	in	ADP
cjal-3183	1358	4	beijing	beijing	PROPN
cjal-3183	1358	5	condemned	condemn	VERB
cjal-3183	1358	6	baori	baori	NOUN
cjal-3183	1358	7	on	on	ADP
cjal-3183	1358	8	the	the	DET
cjal-3183	1358	9	moral	moral	ADJ
cjal-3183	1358	10	ground	ground	NOUN
cjal-3183	1358	11	that	that	SCONJ
cjal-3183	1358	12	the	the	DET
cjal-3183	1358	13	jv	jv	NOUN
cjal-3183	1358	14	benefited	benefit	VERB
cjal-3183	1358	15	from	from	ADP
cjal-3183	1358	16	preferential	preferential	ADJ
cjal-3183	1358	17	tax	tax	NOUN
cjal-3183	1358	18	treatment	treatment	NOUN
cjal-3183	1358	19	and	and	CCONJ
cjal-3183	1358	20	improvement	improvement	NOUN
cjal-3183	1358	21	of	of	ADP
cjal-3183	1358	22	investment	investment	NOUN
cjal-3183	1358	23	conditions	condition	NOUN
cjal-3183	1358	24	in	in	ADP
cjal-3183	1358	25	the	the	DET
cjal-3183	1358	26	country	country	NOUN
cjal-3183	1358	27	.	.	PUNCT
cjal-3183	1359	1	cai	cai	PROPN
cjal-3183	1359	2	,	,	PUNCT
cjal-3183	1359	3	supra	supra	PROPN
cjal-3183	1359	4	note	note	PROPN
cjal-3183	1359	5	14	14	NUM
cjal-3183	1359	6	.	.	PUNCT
cjal-3183	1360	1	[	[	X
cjal-3183	1360	2	12:2	12:2	NUM
cjal-3183	1360	3	theadministrative	theadministrative	ADJ
cjal-3183	1360	4	use	use	NOUN
cjal-3183	1360	5	of	of	ADP
cjal-3183	1360	6	law	law	NOUN
cjal-3183	1360	7	in	in	ADP
cjal-3183	1360	8	china	china	PROPN
cjal-3183	1360	9	would	would	AUX
cjal-3183	1360	10	sooner	soon	ADV
cjal-3183	1360	11	or	or	CCONJ
cjal-3183	1360	12	later	later	ADV
cjal-3183	1360	13	contribute	contribute	VERB
cjal-3183	1360	14	to	to	ADP
cjal-3183	1360	15	the	the	DET
cjal-3183	1360	16	country	country	NOUN
cjal-3183	1360	17	's	's	PART
cjal-3183	1360	18	development.5	development.5	PROPN
cjal-3183	1360	19	3	3	NUM
cjal-3183	1360	20	after	after	SCONJ
cjal-3183	1360	21	foreign	foreign	ADJ
cjal-3183	1360	22	businesses	business	NOUN
cjal-3183	1360	23	received	receive	VERB
cjal-3183	1360	24	tax	tax	NOUN
cjal-3183	1360	25	and	and	CCONJ
cjal-3183	1360	26	non	non	ADJ
cjal-3183	1360	27	-	-	ADJ
cjal-3183	1360	28	tax	tax	ADJ
cjal-3183	1360	29	preferences	preference	NOUN
cjal-3183	1360	30	(	(	PUNCT
cjal-3183	1360	31	lax	lax	ADJ
cjal-3183	1360	32	enforcement	enforcement	NOUN
cjal-3183	1360	33	of	of	ADP
cjal-3183	1360	34	tax	tax	NOUN
cjal-3183	1360	35	law	law	NOUN
cjal-3183	1360	36	was	be	AUX
cjal-3183	1360	37	in	in	ADP
cjal-3183	1360	38	fact	fact	NOUN
cjal-3183	1360	39	a	a	DET
cjal-3183	1360	40	favor	favor	NOUN
cjal-3183	1360	41	)	)	PUNCT
cjal-3183	1360	42	,	,	PUNCT
cjal-3183	1360	43	they	they	PRON
cjal-3183	1360	44	were	be	AUX
cjal-3183	1360	45	expected	expect	VERB
cjal-3183	1360	46	to	to	PART
cjal-3183	1360	47	reciprocate	reciprocate	VERB
cjal-3183	1360	48	by	by	ADP
cjal-3183	1360	49	helping	help	VERB
cjal-3183	1360	50	the	the	DET
cjal-3183	1360	51	chinese	chinese	PROPN
cjal-3183	1360	52	technologically	technologically	ADV
cjal-3183	1360	53	or	or	CCONJ
cjal-3183	1360	54	financially	financially	ADV
cjal-3183	1360	55	.	.	PUNCT
cjal-3183	1361	1	as	as	SCONJ
cjal-3183	1361	2	the	the	DET
cjal-3183	1361	3	golf	golf	NOUN
cjal-3183	1361	4	club	club	NOUN
cjal-3183	1361	5	in	in	ADP
cjal-3183	1361	6	baori	baori	NOUN
cjal-3183	1361	7	offered	offer	VERB
cjal-3183	1361	8	no	no	DET
cjal-3183	1361	9	advanced	advanced	ADJ
cjal-3183	1361	10	technology	technology	NOUN
cjal-3183	1361	11	,	,	PUNCT
cjal-3183	1361	12	financial	financial	ADJ
cjal-3183	1361	13	contribution	contribution	NOUN
cjal-3183	1361	14	in	in	ADP
cjal-3183	1361	15	the	the	DET
cjal-3183	1361	16	form	form	NOUN
cjal-3183	1361	17	of	of	ADP
cjal-3183	1361	18	taxes	taxis	NOUN
cjal-3183	1361	19	was	be	AUX
cjal-3183	1361	20	thus	thus	ADV
cjal-3183	1361	21	the	the	DET
cjal-3183	1361	22	only	only	ADJ
cjal-3183	1361	23	way	way	NOUN
cjal-3183	1361	24	to	to	PART
cjal-3183	1361	25	repay	repay	VERB
cjal-3183	1361	26	the	the	DET
cjal-3183	1361	27	chinese	chinese	ADJ
cjal-3183	1361	28	state	state	NOUN
cjal-3183	1361	29	.	.	PUNCT
cjal-3183	1362	1	the	the	DET
cjal-3183	1362	2	public	public	NOUN
cjal-3183	1362	3	was	be	AUX
cjal-3183	1362	4	reminded	remind	VERB
cjal-3183	1362	5	of	of	ADP
cjal-3183	1362	6	the	the	DET
cjal-3183	1362	7	benefits	benefit	NOUN
cjal-3183	1362	8	the	the	DET
cjal-3183	1362	9	official	official	ADJ
cjal-3183	1362	10	decision	decision	NOUN
cjal-3183	1362	11	and	and	CCONJ
cjal-3183	1362	12	action	action	NOUN
cjal-3183	1362	13	against	against	ADP
cjal-3183	1362	14	baori	baori	NOUN
cjal-3183	1362	15	would	would	AUX
cjal-3183	1362	16	bring	bring	VERB
cjal-3183	1362	17	to	to	ADP
cjal-3183	1362	18	the	the	DET
cjal-3183	1362	19	state	state	NOUN
cjal-3183	1362	20	as	as	ADV
cjal-3183	1362	21	well	well	ADV
cjal-3183	1362	22	as	as	ADP
cjal-3183	1362	23	to	to	ADP
cjal-3183	1362	24	the	the	DET
cjal-3183	1362	25	city	city	NOUN
cjal-3183	1362	26	of	of	ADP
cjal-3183	1362	27	shenzhen	shenzhen	PROPN
cjal-3183	1362	28	.	.	PUNCT
cjal-3183	1363	1	according	accord	VERB
cjal-3183	1363	2	to	to	ADP
cjal-3183	1363	3	the	the	DET
cjal-3183	1363	4	1997	1997	NUM
cjal-3183	1363	5	interview	interview	NOUN
cjal-3183	1363	6	,	,	PUNCT
cjal-3183	1363	7	tough	tough	ADJ
cjal-3183	1363	8	law	law	NOUN
cjal-3183	1363	9	enforcement	enforcement	NOUN
cjal-3183	1363	10	not	not	PART
cjal-3183	1363	11	only	only	ADV
cjal-3183	1363	12	enabled	enable	VERB
cjal-3183	1363	13	the	the	DET
cjal-3183	1363	14	city	city	NOUN
cjal-3183	1363	15	government	government	NOUN
cjal-3183	1363	16	to	to	PART
cjal-3183	1363	17	gain	gain	VERB
cjal-3183	1363	18	financial	financial	ADJ
cjal-3183	1363	19	resources	resource	NOUN
cjal-3183	1363	20	and	and	CCONJ
cjal-3183	1363	21	improve	improve	VERB
cjal-3183	1363	22	the	the	DET
cjal-3183	1363	23	infrastructure	infrastructure	NOUN
cjal-3183	1363	24	for	for	ADP
cjal-3183	1363	25	business	business	NOUN
cjal-3183	1363	26	in	in	ADP
cjal-3183	1363	27	the	the	DET
cjal-3183	1363	28	city	city	NOUN
cjal-3183	1363	29	,	,	PUNCT
cjal-3183	1363	30	but	but	CCONJ
cjal-3183	1363	31	also	also	ADV
cjal-3183	1363	32	contributed	contribute	VERB
cjal-3183	1363	33	to	to	ADP
cjal-3183	1363	34	fair	fair	ADJ
cjal-3183	1363	35	competition	competition	NOUN
cjal-3183	1363	36	among	among	ADP
cjal-3183	1363	37	businesses.254	businesses.254	NOUN
cjal-3183	1363	38	the	the	DET
cjal-3183	1363	39	official	official	ADJ
cjal-3183	1363	40	message	message	NOUN
cjal-3183	1363	41	also	also	ADV
cjal-3183	1363	42	targeted	target	VERB
cjal-3183	1363	43	the	the	DET
cjal-3183	1363	44	foreign	foreign	ADJ
cjal-3183	1363	45	business	business	NOUN
cjal-3183	1363	46	community	community	NOUN
cjal-3183	1363	47	.	.	PUNCT
cjal-3183	1364	1	after	after	ADP
cjal-3183	1364	2	stating	state	VERB
cjal-3183	1364	3	that	that	SCONJ
cjal-3183	1364	4	shenzhen	shenzhen	PROPN
cjal-3183	1364	5	was	be	AUX
cjal-3183	1364	6	hosting	host	VERB
cjal-3183	1364	7	fourteen	fourteen	NUM
cjal-3183	1364	8	thousand	thousand	NUM
cjal-3183	1364	9	foreign	foreign	ADJ
cjal-3183	1364	10	investment	investment	NOUN
cjal-3183	1364	11	enterprises	enterprise	NOUN
cjal-3183	1364	12	including	include	VERB
cjal-3183	1364	13	two	two	NUM
cjal-3183	1364	14	hundred	hundred	NUM
cjal-3183	1364	15	japanese	japanese	ADJ
cjal-3183	1364	16	investment	investment	NOUN
cjal-3183	1364	17	projects	project	NOUN
cjal-3183	1364	18	,	,	PUNCT
cjal-3183	1364	19	the	the	DET
cjal-3183	1364	20	1997	1997	NUM
cjal-3183	1364	21	interview	interview	NOUN
cjal-3183	1364	22	praised	praise	VERB
cjal-3183	1364	23	the	the	DET
cjal-3183	1364	24	majority	majority	NOUN
cjal-3183	1364	25	of	of	ADP
cjal-3183	1364	26	foreign	foreign	ADJ
cjal-3183	1364	27	businesses	business	NOUN
cjal-3183	1364	28	in	in	ADP
cjal-3183	1364	29	the	the	DET
cjal-3183	1364	30	city	city	NOUN
cjal-3183	1364	31	as	as	ADP
cjal-3183	1364	32	law	law	NOUN
cjal-3183	1364	33	-	-	PUNCT
cjal-3183	1364	34	abiding	abide	VERB
cjal-3183	1364	35	and	and	CCONJ
cjal-3183	1364	36	taxpaying	taxpaying	NOUN
cjal-3183	1364	37	.	.	PUNCT
cjal-3183	1365	1	5	5	NUM
cjal-3183	1365	2	it	it	PRON
cjal-3183	1365	3	further	far	ADV
cjal-3183	1365	4	asserted	assert	VERB
cjal-3183	1365	5	that	that	SCONJ
cjal-3183	1365	6	punishing	punish	VERB
cjal-3183	1365	7	tax	tax	NOUN
cjal-3183	1365	8	violators	violator	NOUN
cjal-3183	1365	9	like	like	ADP
cjal-3183	1365	10	the	the	DET
cjal-3183	1365	11	japanese	japanese	ADJ
cjal-3183	1365	12	investor	investor	NOUN
cjal-3183	1365	13	in	in	ADP
cjal-3183	1365	14	baori	baori	NOUN
cjal-3183	1365	15	would	would	AUX
cjal-3183	1365	16	contribute	contribute	VERB
cjal-3183	1365	17	to	to	ADP
cjal-3183	1365	18	the	the	DET
cjal-3183	1365	19	improvement	improvement	NOUN
cjal-3183	1365	20	of	of	ADP
cjal-3183	1365	21	investment	investment	NOUN
cjal-3183	1365	22	conditions	condition	NOUN
cjal-3183	1365	23	in	in	ADP
cjal-3183	1365	24	shenzhen	shenzhen	PROPN
cjal-3183	1365	25	as	as	SCONJ
cjal-3183	1365	26	the	the	DET
cjal-3183	1365	27	city	city	NOUN
cjal-3183	1365	28	would	would	AUX
cjal-3183	1365	29	have	have	VERB
cjal-3183	1365	30	more	more	ADJ
cjal-3183	1365	31	money	money	NOUN
cjal-3183	1365	32	to	to	PART
cjal-3183	1365	33	spend	spend	VERB
cjal-3183	1365	34	for	for	ADP
cjal-3183	1365	35	building	build	VERB
cjal-3183	1365	36	infrastructure.25	infrastructure.25	NOUN
cjal-3183	1365	37	the	the	DET
cjal-3183	1365	38	interviewee	interviewee	NOUN
cjal-3183	1365	39	claimed	claim	VERB
cjal-3183	1365	40	that	that	SCONJ
cjal-3183	1365	41	the	the	DET
cjal-3183	1365	42	way	way	NOUN
cjal-3183	1365	43	the	the	DET
cjal-3183	1365	44	baori	baori	NOUN
cjal-3183	1365	45	ease	ease	NOUN
cjal-3183	1365	46	was	be	AUX
cjal-3183	1365	47	handled	handle	VERB
cjal-3183	1365	48	demonstrated	demonstrate	VERB
cjal-3183	1365	49	the	the	DET
cjal-3183	1365	50	local	local	ADJ
cjal-3183	1365	51	officials	official	NOUN
cjal-3183	1365	52	'	'	PART
cjal-3183	1365	53	commitment	commitment	NOUN
cjal-3183	1365	54	to	to	ADP
cjal-3183	1365	55	the	the	DET
cjal-3183	1365	56	idea	idea	NOUN
cjal-3183	1365	57	of	of	ADP
cjal-3183	1365	58	law	law	NOUN
cjal-3183	1365	59	,	,	PUNCT
cjal-3183	1365	60	another	another	DET
cjal-3183	1365	61	indication	indication	NOUN
cjal-3183	1365	62	of	of	ADP
cjal-3183	1365	63	improved	improved	ADJ
cjal-3183	1365	64	investment	investment	NOUN
cjal-3183	1365	65	conditions	condition	NOUN
cjal-3183	1365	66	in	in	ADP
cjal-3183	1365	67	shenzhen.2	shenzhen.2	PROPN
cjal-3183	1365	68	7	7	NUM
cjal-3183	1365	69	the	the	DET
cjal-3183	1365	70	local	local	ADJ
cjal-3183	1365	71	taxation	taxation	NOUN
cjal-3183	1365	72	bureau	bureau	NOUN
cjal-3183	1365	73	reportedly	reportedly	ADV
cjal-3183	1365	74	received	receive	VERB
cjal-3183	1365	75	many	many	ADJ
cjal-3183	1365	76	letters	letter	NOUN
cjal-3183	1365	77	of	of	ADP
cjal-3183	1365	78	support	support	NOUN
cjal-3183	1365	79	from	from	ADP
cjal-3183	1365	80	taxpayers	taxpayer	NOUN
cjal-3183	1365	81	including	include	VERB
cjal-3183	1365	82	foreign	foreign	ADJ
cjal-3183	1365	83	business	business	NOUN
cjal-3183	1365	84	people5	people5	ADJ
cjal-3183	1365	85	8	8	NUM
cjal-3183	1365	86	the	the	DET
cjal-3183	1365	87	toushui	toushui	NOUN
cjal-3183	1365	88	and	and	CCONJ
cjal-3183	1365	89	kangshui	kangshui	NOUN
cjal-3183	1365	90	charges	charge	NOUN
cjal-3183	1365	91	not	not	PART
cjal-3183	1365	92	only	only	ADV
cjal-3183	1365	93	invoked	invoke	VERB
cjal-3183	1365	94	memories	memory	NOUN
cjal-3183	1365	95	and	and	CCONJ
cjal-3183	1365	96	fears	fear	NOUN
cjal-3183	1365	97	among	among	ADP
cjal-3183	1365	98	the	the	DET
cjal-3183	1365	99	public	public	NOUN
cjal-3183	1365	100	but	but	CCONJ
cjal-3183	1365	101	also	also	ADV
cjal-3183	1365	102	identified	identify	VERB
cjal-3183	1365	103	the	the	DET
cjal-3183	1365	104	heroes	hero	NOUN
cjal-3183	1365	105	and	and	CCONJ
cjal-3183	1365	106	the	the	DET
cjal-3183	1365	107	villain	villain	NOUN
cjal-3183	1365	108	.	.	PUNCT
cjal-3183	1366	1	the	the	DET
cjal-3183	1366	2	tax	tax	NOUN
cjal-3183	1366	3	officials	official	NOUN
cjal-3183	1366	4	in	in	ADP
cjal-3183	1366	5	shenzhen	shenzhen	PROPN
cjal-3183	1366	6	were	be	AUX
cjal-3183	1366	7	touted	tout	VERB
cjal-3183	1366	8	as	as	ADP
cjal-3183	1366	9	defenders	defender	NOUN
cjal-3183	1366	10	of	of	ADP
cjal-3183	1366	11	the	the	DET
cjal-3183	1366	12	state	state	NOUN
cjal-3183	1366	13	and	and	CCONJ
cjal-3183	1366	14	people	people	NOUN
cjal-3183	1366	15	's	's	PART
cjal-3183	1366	16	interest	interest	NOUN
cjal-3183	1366	17	whereas	whereas	SCONJ
cjal-3183	1366	18	the	the	DET
cjal-3183	1366	19	japanese	japanese	ADJ
cjal-3183	1366	20	investor	investor	NOUN
cjal-3183	1366	21	was	be	AUX
cjal-3183	1366	22	painted	paint	VERB
cjal-3183	1366	23	as	as	ADP
cjal-3183	1366	24	a	a	DET
cjal-3183	1366	25	greedy	greedy	ADJ
cjal-3183	1366	26	,	,	PUNCT
cjal-3183	1366	27	defiant	defiant	ADJ
cjal-3183	1366	28	and	and	CCONJ
cjal-3183	1366	29	dangerous	dangerous	ADJ
cjal-3183	1366	30	element	element	NOUN
cjal-3183	1366	31	.	.	PUNCT
cjal-3183	1367	1	the	the	DET
cjal-3183	1367	2	"	"	PUNCT
cjal-3183	1367	3	good	good	ADJ
cjal-3183	1367	4	guys	guy	NOUN
cjal-3183	1367	5	"	"	PUNCT
cjal-3183	1367	6	should	should	AUX
cjal-3183	1367	7	get	get	VERB
cjal-3183	1367	8	public	public	ADJ
cjal-3183	1367	9	acclaim	acclaim	NOUN
cjal-3183	1367	10	for	for	ADP
cjal-3183	1367	11	their	their	PRON
cjal-3183	1367	12	deeds	deed	NOUN
cjal-3183	1367	13	in	in	ADP
cjal-3183	1367	14	the	the	DET
cjal-3183	1367	15	instant	instant	ADJ
cjal-3183	1367	16	case	case	NOUN
cjal-3183	1367	17	and	and	CCONJ
cjal-3183	1367	18	also	also	ADV
cjal-3183	1367	19	deserved	deserve	VERB
cjal-3183	1367	20	support	support	NOUN
cjal-3183	1367	21	in	in	ADP
cjal-3183	1367	22	future	future	ADJ
cjal-3183	1367	23	fights	fight	NOUN
cjal-3183	1367	24	against	against	ADP
cjal-3183	1367	25	253	253	NUM
cjal-3183	1367	26	.	.	PUNCT
cjal-3183	1368	1	see	see	VERB
cjal-3183	1368	2	jiang	jiang	PROPN
cjal-3183	1368	3	,	,	PUNCT
cjal-3183	1368	4	supra	supra	PROPN
cjal-3183	1368	5	note	note	PROPN
cjal-3183	1368	6	40	40	NUM
cjal-3183	1368	7	,	,	PUNCT
cjal-3183	1368	8	at	at	ADP
cjal-3183	1368	9	620	620	NUM
cjal-3183	1368	10	-	-	SYM
cjal-3183	1368	11	21	21	NUM
cjal-3183	1368	12	,	,	PUNCT
cjal-3183	1368	13	622	622	NUM
cjal-3183	1368	14	,	,	PUNCT
cjal-3183	1368	15	628	628	NUM
cjal-3183	1368	16	-	-	SYM
cjal-3183	1368	17	30	30	NUM
cjal-3183	1368	18	..	..	PUNCT
cjal-3183	1368	19	254	254	NUM
cjal-3183	1368	20	.	.	PUNCT
cjal-3183	1369	1	1997	1997	NUM
cjal-3183	1369	2	interview	interview	NOUN
cjal-3183	1369	3	,	,	PUNCT
cjal-3183	1369	4	supra	supra	PROPN
cjal-3183	1369	5	note	note	PROPN
cjal-3183	1369	6	14	14	NUM
cjal-3183	1369	7	,	,	PUNCT
cjal-3183	1369	8	at	at	ADP
cjal-3183	1369	9	7	7	NUM
cjal-3183	1369	10	.	.	NUM
cjal-3183	1369	11	255	255	NUM
cjal-3183	1369	12	.	.	PUNCT
cjal-3183	1370	1	i	i	PRON
cjal-3183	1370	2	d.	d.	PROPN
cjal-3183	1370	3	the	the	DET
cjal-3183	1370	4	kangshui	kangshui	PROPN
cjal-3183	1370	5	charge	charge	NOUN
cjal-3183	1370	6	in	in	ADP
cjal-3183	1370	7	fact	fact	NOUN
cjal-3183	1370	8	differentiated	differentiate	VERB
cjal-3183	1370	9	between	between	ADP
cjal-3183	1370	10	the	the	DET
cjal-3183	1370	11	japanese	japanese	ADJ
cjal-3183	1370	12	investor	investor	NOUN
cjal-3183	1370	13	in	in	ADP
cjal-3183	1370	14	baori	baori	PROPN
cjal-3183	1370	15	and	and	CCONJ
cjal-3183	1370	16	other	other	ADJ
cjal-3183	1370	17	foreign	foreign	ADJ
cjal-3183	1370	18	businesses	business	NOUN
cjal-3183	1370	19	in	in	ADP
cjal-3183	1370	20	the	the	DET
cjal-3183	1370	21	city	city	NOUN
cjal-3183	1370	22	;	;	PUNCT
cjal-3183	1370	23	while	while	SCONJ
cjal-3183	1370	24	the	the	DET
cjal-3183	1370	25	former	former	ADJ
cjal-3183	1370	26	became	become	VERB
cjal-3183	1370	27	an	an	DET
cjal-3183	1370	28	enemy	enemy	NOUN
cjal-3183	1370	29	,	,	PUNCT
cjal-3183	1370	30	the	the	DET
cjal-3183	1370	31	other	other	ADJ
cjal-3183	1370	32	foreign	foreign	ADJ
cjal-3183	1370	33	investors	investor	NOUN
cjal-3183	1370	34	remain	remain	VERB
cjal-3183	1370	35	friends	friend	NOUN
cjal-3183	1370	36	of	of	ADP
cjal-3183	1370	37	china	china	PROPN
cjal-3183	1370	38	.	.	PUNCT
cjal-3183	1371	1	256	256	NUM
cjal-3183	1371	2	.	.	PUNCT
cjal-3183	1372	1	i	i	PRON
cjal-3183	1372	2	d.	d.	PROPN
cjal-3183	1372	3	257	257	NUM
cjal-3183	1372	4	.	.	PUNCT
cjal-3183	1373	1	i	i	PRON
cjal-3183	1373	2	d.	d.	PROPN
cjal-3183	1373	3	258	258	NUM
cjal-3183	1373	4	.	.	PUNCT
cjal-3183	1374	1	i	i	PRON
cjal-3183	1374	2	d.	d.	PROPN
cjal-3183	1374	3	1998	1998	NUM
cjal-3183	1374	4	]	]	PUNCT
cjal-3183	1374	5	columbia	columbia	PROPN
cjal-3183	1374	6	journal	journal	PROPN
cjal-3183	1374	7	of	of	ADP
cjal-3183	1374	8	asian	asian	PROPN
cjal-3183	1374	9	la	la	PROPN
cjal-3183	1374	10	w	w	PROPN
cjal-3183	1374	11	tax	tax	NOUN
cjal-3183	1374	12	evasion	evasion	NOUN
cjal-3183	1374	13	.	.	PUNCT
cjal-3183	1375	1	5	5	NUM
cjal-3183	1375	2	9	9	NUM
cjal-3183	1375	3	in	in	ADP
cjal-3183	1375	4	contrast	contrast	NOUN
cjal-3183	1375	5	,	,	PUNCT
cjal-3183	1375	6	the	the	DET
cjal-3183	1375	7	villain	villain	NOUN
cjal-3183	1375	8	should	should	AUX
cjal-3183	1375	9	be	be	AUX
cjal-3183	1375	10	punished	punish	VERB
cjal-3183	1375	11	and	and	CCONJ
cjal-3183	1375	12	anyone	anyone	PRON
cjal-3183	1375	13	committing	commit	VERB
cjal-3183	1375	14	tax	tax	NOUN
cjal-3183	1375	15	violations	violation	NOUN
cjal-3183	1375	16	in	in	ADP
cjal-3183	1375	17	the	the	DET
cjal-3183	1375	18	future	future	NOUN
cjal-3183	1375	19	should	should	AUX
cjal-3183	1375	20	be	be	AUX
cjal-3183	1375	21	subject	subject	ADJ
cjal-3183	1375	22	to	to	ADP
cjal-3183	1375	23	similar	similar	ADJ
cjal-3183	1375	24	condemnation	condemnation	NOUN
cjal-3183	1375	25	and	and	CCONJ
cjal-3183	1375	26	sanction	sanction	NOUN
cjal-3183	1375	27	as	as	ADV
cjal-3183	1375	28	well	well	ADV
cjal-3183	1375	29	.	.	PUNCT
cjal-3183	1376	1	at	at	ADP
cjal-3183	1376	2	the	the	DET
cjal-3183	1376	3	same	same	ADJ
cjal-3183	1376	4	time	time	NOUN
cjal-3183	1376	5	,	,	PUNCT
cjal-3183	1376	6	the	the	DET
cjal-3183	1376	7	baori	baori	NOUN
cjal-3183	1376	8	case	case	NOUN
cjal-3183	1376	9	taught	teach	VERB
cjal-3183	1376	10	businesses	business	NOUN
cjal-3183	1376	11	all	all	ADV
cjal-3183	1376	12	over	over	ADP
cjal-3183	1376	13	the	the	DET
cjal-3183	1376	14	country	country	NOUN
cjal-3183	1376	15	a	a	DET
cjal-3183	1376	16	valuable	valuable	ADJ
cjal-3183	1376	17	lesson	lesson	NOUN
cjal-3183	1376	18	concerning	concern	VERB
cjal-3183	1376	19	their	their	PRON
cjal-3183	1376	20	law	law	NOUN
cjal-3183	1376	21	abiding	abide	VERB
cjal-3183	1376	22	and	and	CCONJ
cjal-3183	1376	23	tax	tax	NOUN
cjal-3183	1376	24	-	-	PUNCT
cjal-3183	1376	25	paying	pay	VERB
cjal-3183	1376	26	duties	duty	NOUN
cjal-3183	1376	27	.	.	PUNCT
cjal-3183	1377	1	6	6	NUM
cjal-3183	1377	2	°	°	NUM
cjal-3183	1377	3	vii	vii	PROPN
cjal-3183	1377	4	.	.	PROPN
cjal-3183	1377	5	conclusion	conclusion	VERB
cjal-3183	1377	6	the	the	DET
cjal-3183	1377	7	trilogy	trilogy	NOUN
cjal-3183	1377	8	of	of	ADP
cjal-3183	1377	9	the	the	DET
cjal-3183	1377	10	use	use	NOUN
cjal-3183	1377	11	of	of	ADP
cjal-3183	1377	12	law	law	NOUN
cjal-3183	1377	13	in	in	ADP
cjal-3183	1377	14	baori	baori	NOUN
cjal-3183	1377	15	reveals	reveal	VERB
cjal-3183	1377	16	several	several	ADJ
cjal-3183	1377	17	basic	basic	ADJ
cjal-3183	1377	18	features	feature	NOUN
cjal-3183	1377	19	of	of	ADP
cjal-3183	1377	20	chinese	chinese	ADJ
cjal-3183	1377	21	law	law	NOUN
cjal-3183	1377	22	.	.	PUNCT
cjal-3183	1378	1	law	law	NOUN
cjal-3183	1378	2	remains	remain	VERB
cjal-3183	1378	3	mixed	mixed	ADJ
cjal-3183	1378	4	with	with	ADP
cjal-3183	1378	5	government	government	NOUN
cjal-3183	1378	6	administration	administration	NOUN
cjal-3183	1378	7	in	in	ADP
cjal-3183	1378	8	general	general	PROPN
cjal-3183	1378	9	.	.	PUNCT
cjal-3183	1379	1	the	the	DET
cjal-3183	1379	2	legal	legal	ADJ
cjal-3183	1379	3	discourse	discourse	NOUN
cjal-3183	1379	4	in	in	ADP
cjal-3183	1379	5	china	china	PROPN
cjal-3183	1379	6	is	be	AUX
cjal-3183	1379	7	inherently	inherently	ADV
cjal-3183	1379	8	hierarchical	hierarchical	ADJ
cjal-3183	1379	9	.	.	PUNCT
cjal-3183	1380	1	one	one	PRON
cjal-3183	1380	2	's	's	PART
cjal-3183	1380	3	position	position	NOUN
cjal-3183	1380	4	in	in	ADP
cjal-3183	1380	5	the	the	DET
cjal-3183	1380	6	country	country	NOUN
cjal-3183	1380	7	's	's	PART
cjal-3183	1380	8	political	political	ADJ
cjal-3183	1380	9	and	and	CCONJ
cjal-3183	1380	10	administrative	administrative	ADJ
cjal-3183	1380	11	hierarchy	hierarchy	NOUN
cjal-3183	1380	12	determines	determine	VERB
cjal-3183	1380	13	his	his	PRON
cjal-3183	1380	14	place	place	NOUN
cjal-3183	1380	15	in	in	ADP
cjal-3183	1380	16	the	the	DET
cjal-3183	1380	17	country	country	NOUN
cjal-3183	1380	18	's	's	PART
cjal-3183	1380	19	legal	legal	ADJ
cjal-3183	1380	20	order	order	NOUN
cjal-3183	1380	21	.	.	PUNCT
cjal-3183	1381	1	between	between	ADP
cjal-3183	1381	2	a	a	DET
cjal-3183	1381	3	superior	superior	ADJ
cjal-3183	1381	4	and	and	CCONJ
cjal-3183	1381	5	his	his	PRON
cjal-3183	1381	6	subordinate	subordinate	ADJ
cjal-3183	1381	7	officials	official	NOUN
cjal-3183	1381	8	,	,	PUNCT
cjal-3183	1381	9	law	law	NOUN
cjal-3183	1381	10	is	be	AUX
cjal-3183	1381	11	what	what	PRON
cjal-3183	1381	12	the	the	DET
cjal-3183	1381	13	former	former	NOUN
cjal-3183	1381	14	does	do	VERB
cjal-3183	1381	15	to	to	PART
cjal-3183	1381	16	direct	direct	VERB
cjal-3183	1381	17	and	and	CCONJ
cjal-3183	1381	18	control	control	VERB
cjal-3183	1381	19	the	the	DET
cjal-3183	1381	20	act	act	NOUN
cjal-3183	1381	21	of	of	ADP
cjal-3183	1381	22	the	the	DET
cjal-3183	1381	23	latter	latter	ADJ
cjal-3183	1381	24	.	.	PUNCT
cjal-3183	1382	1	between	between	ADP
cjal-3183	1382	2	officials	official	NOUN
cjal-3183	1382	3	and	and	CCONJ
cjal-3183	1382	4	the	the	DET
cjal-3183	1382	5	public	public	NOUN
cjal-3183	1382	6	,	,	PUNCT
cjal-3183	1382	7	the	the	DET
cjal-3183	1382	8	former	former	ADJ
cjal-3183	1382	9	enjoy	enjoy	VERB
cjal-3183	1382	10	respect	respect	NOUN
cjal-3183	1382	11	and	and	CCONJ
cjal-3183	1382	12	deference	deference	NOUN
cjal-3183	1382	13	,	,	PUNCT
cjal-3183	1382	14	while	while	SCONJ
cjal-3183	1382	15	the	the	DET
cjal-3183	1382	16	latter	latter	NOUN
cjal-3183	1382	17	has	have	VERB
cjal-3183	1382	18	a	a	DET
cjal-3183	1382	19	duty	duty	NOUN
cjal-3183	1382	20	to	to	PART
cjal-3183	1382	21	obey	obey	VERB
cjal-3183	1382	22	commands	command	NOUN
cjal-3183	1382	23	.	.	PUNCT
cjal-3183	1383	1	yet	yet	ADV
cjal-3183	1383	2	,	,	PUNCT
cjal-3183	1383	3	while	while	SCONJ
cjal-3183	1383	4	the	the	DET
cjal-3183	1383	5	concept	concept	NOUN
cjal-3183	1383	6	of	of	ADP
cjal-3183	1383	7	law	law	NOUN
cjal-3183	1383	8	in	in	ADP
cjal-3183	1383	9	china	china	PROPN
cjal-3183	1383	10	is	be	AUX
cjal-3183	1383	11	authoritarian	authoritarian	ADJ
cjal-3183	1383	12	by	by	ADP
cjal-3183	1383	13	nature	nature	NOUN
cjal-3183	1383	14	,	,	PUNCT
cjal-3183	1383	15	its	its	PRON
cjal-3183	1383	16	use	use	NOUN
cjal-3183	1383	17	is	be	AUX
cjal-3183	1383	18	also	also	ADV
cjal-3183	1383	19	heavily	heavily	ADV
cjal-3183	1383	20	influenced	influence	VERB
cjal-3183	1383	21	by	by	ADP
cjal-3183	1383	22	tradition	tradition	NOUN
cjal-3183	1383	23	and	and	CCONJ
cjal-3183	1383	24	ideology	ideology	NOUN
cjal-3183	1383	25	.	.	PUNCT
cjal-3183	1384	1	although	although	SCONJ
cjal-3183	1384	2	law	law	NOUN
cjal-3183	1384	3	is	be	AUX
cjal-3183	1384	4	routinely	routinely	ADV
cjal-3183	1384	5	invoked	invoke	VERB
cjal-3183	1384	6	to	to	PART
cjal-3183	1384	7	justify	justify	VERB
cjal-3183	1384	8	punishment	punishment	NOUN
cjal-3183	1384	9	,	,	PUNCT
cjal-3183	1384	10	it	it	PRON
cjal-3183	1384	11	is	be	AUX
cjal-3183	1384	12	also	also	ADV
cjal-3183	1384	13	evidence	evidence	NOUN
cjal-3183	1384	14	of	of	ADP
cjal-3183	1384	15	morality	morality	NOUN
cjal-3183	1384	16	as	as	ADV
cjal-3183	1384	17	well	well	ADV
cjal-3183	1384	18	as	as	ADP
cjal-3183	1384	19	an	an	DET
cjal-3183	1384	20	indispensable	indispensable	ADJ
cjal-3183	1384	21	tool	tool	NOUN
cjal-3183	1384	22	for	for	ADP
cjal-3183	1384	23	education	education	NOUN
cjal-3183	1384	24	and	and	CCONJ
cjal-3183	1384	25	persuasion	persuasion	NOUN
cjal-3183	1384	26	.	.	PUNCT
cjal-3183	1385	1	thus	thus	ADV
cjal-3183	1385	2	,	,	PUNCT
cjal-3183	1385	3	official	official	ADJ
cjal-3183	1385	4	coercion	coercion	NOUN
cjal-3183	1385	5	should	should	AUX
cjal-3183	1385	6	thus	thus	ADV
cjal-3183	1385	7	usually	usually	ADV
cjal-3183	1385	8	be	be	AUX
cjal-3183	1385	9	avoided	avoid	VERB
cjal-3183	1385	10	.	.	PUNCT
cjal-3183	1386	1	the	the	DET
cjal-3183	1386	2	officials	official	NOUN
cjal-3183	1386	3	should	should	AUX
cjal-3183	1386	4	make	make	VERB
cjal-3183	1386	5	their	their	PRON
cjal-3183	1386	6	relationship	relationship	NOUN
cjal-3183	1386	7	with	with	ADP
cjal-3183	1386	8	the	the	DET
cjal-3183	1386	9	public	public	NOUN
cjal-3183	1386	10	appear	appear	VERB
cjal-3183	1386	11	as	as	ADV
cjal-3183	1386	12	harmonious	harmonious	ADJ
cjal-3183	1386	13	as	as	ADP
cjal-3183	1386	14	possible	possible	ADJ
cjal-3183	1386	15	.	.	PUNCT
cjal-3183	1387	1	if	if	SCONJ
cjal-3183	1387	2	coercion	coercion	NOUN
cjal-3183	1387	3	is	be	AUX
cjal-3183	1387	4	necessary	necessary	ADJ
cjal-3183	1387	5	against	against	ADP
cjal-3183	1387	6	individual	individual	ADJ
cjal-3183	1387	7	taxpayers	taxpayer	NOUN
cjal-3183	1387	8	,	,	PUNCT
cjal-3183	1387	9	the	the	DET
cjal-3183	1387	10	authorities	authority	NOUN
cjal-3183	1387	11	need	need	VERB
cjal-3183	1387	12	the	the	DET
cjal-3183	1387	13	support	support	NOUN
cjal-3183	1387	14	of	of	ADP
cjal-3183	1387	15	favorable	favorable	ADJ
cjal-3183	1387	16	public	public	ADJ
cjal-3183	1387	17	opinion	opinion	NOUN
cjal-3183	1387	18	by	by	ADP
cjal-3183	1387	19	isolating	isolate	VERB
cjal-3183	1387	20	such	such	ADJ
cjal-3183	1387	21	violators	violator	NOUN
cjal-3183	1387	22	from	from	ADP
cjal-3183	1387	23	the	the	DET
cjal-3183	1387	24	mass	mass	NOUN
cjal-3183	1387	25	of	of	ADP
cjal-3183	1387	26	taxpayers	taxpayer	NOUN
cjal-3183	1387	27	.	.	PUNCT
cjal-3183	1388	1	chinese	chinese	ADJ
cjal-3183	1388	2	law	law	NOUN
cjal-3183	1388	3	entertains	entertain	VERB
cjal-3183	1388	4	both	both	CCONJ
cjal-3183	1388	5	the	the	DET
cjal-3183	1388	6	idea	idea	NOUN
cjal-3183	1388	7	of	of	ADP
cjal-3183	1388	8	permanence	permanence	NOUN
cjal-3183	1388	9	and	and	CCONJ
cjal-3183	1388	10	that	that	PRON
cjal-3183	1388	11	of	of	ADP
cjal-3183	1388	12	flexibility	flexibility	NOUN
cjal-3183	1388	13	.	.	PUNCT
cjal-3183	1389	1	as	as	SCONJ
cjal-3183	1389	2	law	law	NOUN
cjal-3183	1389	3	identifies	identify	VERB
cjal-3183	1389	4	with	with	ADP
cjal-3183	1389	5	the	the	DET
cjal-3183	1389	6	ruler	ruler	NOUN
cjal-3183	1389	7	's	's	PART
cjal-3183	1389	8	political	political	ADJ
cjal-3183	1389	9	authority	authority	NOUN
cjal-3183	1389	10	as	as	ADV
cjal-3183	1389	11	well	well	ADV
cjal-3183	1389	12	as	as	ADP
cjal-3183	1389	13	the	the	DET
cjal-3183	1389	14	power	power	NOUN
cjal-3183	1389	15	of	of	ADP
cjal-3183	1389	16	tradition	tradition	NOUN
cjal-3183	1389	17	,	,	PUNCT
cjal-3183	1389	18	its	its	PRON
cjal-3183	1389	19	principles	principle	NOUN
cjal-3183	1389	20	and	and	CCONJ
cjal-3183	1389	21	tenets	tenet	NOUN
cjal-3183	1389	22	should	should	AUX
cjal-3183	1389	23	be	be	AUX
cjal-3183	1389	24	enshrined	enshrine	VERB
cjal-3183	1389	25	in	in	ADP
cjal-3183	1389	26	259	259	NUM
cjal-3183	1389	27	.	.	PUNCT
cjal-3183	1390	1	the	the	DET
cjal-3183	1390	2	baori	baori	NOUN
cjal-3183	1390	3	case	case	NOUN
cjal-3183	1390	4	was	be	AUX
cjal-3183	1390	5	reported	report	VERB
cjal-3183	1390	6	to	to	PART
cjal-3183	1390	7	have	have	AUX
cjal-3183	1390	8	caused	cause	VERB
cjal-3183	1390	9	a	a	DET
cjal-3183	1390	10	rise	rise	NOUN
cjal-3183	1390	11	in	in	ADP
cjal-3183	1390	12	tip	tip	NOUN
cjal-3183	1390	13	-	-	PUNCT
cjal-3183	1390	14	offs	off	NOUN
cjal-3183	1390	15	about	about	ADP
cjal-3183	1390	16	tax	tax	NOUN
cjal-3183	1390	17	evasions	evasion	NOUN
cjal-3183	1390	18	in	in	ADP
cjal-3183	1390	19	shenzhen	shenzhen	PROPN
cjal-3183	1390	20	.	.	PUNCT
cjal-3183	1391	1	shenzhen	shenzhen	PROPN
cjal-3183	1391	2	chachu	chachu	PROPN
cjal-3183	1391	3	baori	baori	PROPN
cjal-3183	1391	4	shui	shui	NOUN
cjal-3183	1391	5	an	an	DET
cjal-3183	1391	6	yingxiang	yingxiang	PROPN
cjal-3183	1391	7	da	da	PROPN
cjal-3183	1392	1	[	[	AUX
cjal-3183	1392	2	shenzhen	shenzhen	PROPN
cjal-3183	1392	3	's	's	PART
cjal-3183	1392	4	handling	handle	VERB
cjal-3183	1392	5	ofthe	ofthe	NOUN
cjal-3183	1392	6	baori	baori	NOUN
cjal-3183	1392	7	tax	tax	NOUN
cjal-3183	1392	8	case	case	NOUN
cjal-3183	1392	9	has	have	AUX
cjal-3183	1392	10	had	have	VERB
cjal-3183	1392	11	a	a	DET
cjal-3183	1392	12	big	big	ADJ
cjal-3183	1392	13	impact	impact	NOUN
cjal-3183	1392	14	]	]	PUNCT
cjal-3183	1392	15	,	,	PUNCT
cjal-3183	1392	16	zhongguo	zhongguo	PROPN
cjal-3183	1392	17	sh1jiwu	sh1jiwu	PUNCT
cjal-3183	1393	1	bao	bao	PROPN
cjal-3183	1394	1	[	[	X
cjal-3183	1394	2	china	china	PROPN
cjal-3183	1394	3	taxation	taxation	NOUN
cjal-3183	1394	4	news	news	PROPN
cjal-3183	1394	5	]	]	PUNCT
cjal-3183	1394	6	,	,	PUNCT
cjal-3183	1394	7	aug	aug	PROPN
cjal-3183	1394	8	.	.	PROPN
cjal-3183	1394	9	i1	i1	PROPN
cjal-3183	1394	10	,	,	PUNCT
cjal-3183	1394	11	1997	1997	NUM
cjal-3183	1394	12	,	,	PUNCT
cjal-3183	1394	13	at	at	ADP
cjal-3183	1394	14	i	i	PRON
cjal-3183	1394	15	(	(	PUNCT
cjal-3183	1394	16	hereinafter	hereinafter	VERB
cjal-3183	1394	17	big	big	ADJ
cjal-3183	1394	18	impact	impact	NOUN
cjal-3183	1394	19	)	)	PUNCT
cjal-3183	1394	20	.	.	PUNCT
cjal-3183	1395	1	260	260	NUM
cjal-3183	1395	2	.	.	PUNCT
cjal-3183	1396	1	see	see	VERB
cjal-3183	1396	2	analysis	analysis	NOUN
cjal-3183	1396	3	about	about	ADP
cjal-3183	1396	4	baori	baori	PROPN
cjal-3183	1396	5	,	,	PUNCT
cjal-3183	1396	6	supra	supra	PROPN
cjal-3183	1396	7	note	note	PROPN
cjal-3183	1396	8	14	14	NUM
cjal-3183	1396	9	,	,	PUNCT
cjal-3183	1396	10	at	at	ADP
cjal-3183	1396	11	8	8	NUM
cjal-3183	1396	12	(	(	PUNCT
cjal-3183	1396	13	all	all	DET
cjal-3183	1396	14	investors	investor	NOUN
cjal-3183	1396	15	should	should	AUX
cjal-3183	1396	16	be	be	AUX
cjal-3183	1396	17	law	law	NOUN
cjal-3183	1396	18	-	-	PUNCT
cjal-3183	1396	19	abiding	abide	VERB
cjal-3183	1396	20	)	)	PUNCT
cjal-3183	1396	21	;	;	PUNCT
cjal-3183	1396	22	zhan	zhan	NUM
cjal-3183	1396	23	,	,	PUNCT
cjal-3183	1396	24	supra	supra	PROPN
cjal-3183	1396	25	note	note	NOUN
cjal-3183	1396	26	235	235	NUM
cjal-3183	1396	27	(	(	PUNCT
cjal-3183	1396	28	baori	baori	NOUN
cjal-3183	1396	29	as	as	ADP
cjal-3183	1396	30	a	a	DET
cjal-3183	1396	31	lesson	lesson	NOUN
cjal-3183	1396	32	for	for	ADP
cjal-3183	1396	33	all	all	DET
cjal-3183	1396	34	businesses	business	NOUN
cjal-3183	1396	35	)	)	PUNCT
cjal-3183	1396	36	;	;	PUNCT
cjal-3183	1396	37	wu	wu	PROPN
cjal-3183	1396	38	,	,	PUNCT
cjal-3183	1396	39	supra	supra	PROPN
cjal-3183	1396	40	note	note	PROPN
cjal-3183	1396	41	236	236	NUM
cjal-3183	1396	42	(	(	PUNCT
cjal-3183	1396	43	baori	baori	NOUN
cjal-3183	1396	44	as	as	ADP
cjal-3183	1396	45	a	a	DET
cjal-3183	1396	46	lesson	lesson	NOUN
cjal-3183	1396	47	for	for	ADP
cjal-3183	1396	48	the	the	DET
cjal-3183	1396	49	masses	masse	NOUN
cjal-3183	1396	50	)	)	PUNCT
cjal-3183	1396	51	.	.	PUNCT
cjal-3183	1397	1	in	in	ADP
cjal-3183	1397	2	fact	fact	NOUN
cjal-3183	1397	3	,	,	PUNCT
cjal-3183	1397	4	there	there	PRON
cjal-3183	1397	5	were	be	VERB
cjal-3183	1397	6	reports	report	NOUN
cjal-3183	1397	7	that	that	SCONJ
cjal-3183	1397	8	the	the	DET
cjal-3183	1397	9	baori	baori	NOUN
cjal-3183	1397	10	case	case	NOUN
cjal-3183	1397	11	already	already	ADV
cjal-3183	1397	12	had	have	AUX
cjal-3183	1397	13	a	a	DET
cjal-3183	1397	14	very	very	ADV
cjal-3183	1397	15	positive	positive	ADJ
cjal-3183	1397	16	impact	impact	NOUN
cjal-3183	1397	17	on	on	ADP
cjal-3183	1397	18	the	the	DET
cjal-3183	1397	19	self	self	NOUN
cjal-3183	1397	20	-	-	PUNCT
cjal-3183	1397	21	consciousness	consciousness	NOUN
cjal-3183	1397	22	of	of	ADP
cjal-3183	1397	23	taxpayers	taxpayer	NOUN
cjal-3183	1397	24	to	to	PART
cjal-3183	1397	25	pay	pay	VERB
cjal-3183	1397	26	tax	tax	NOUN
cjal-3183	1397	27	.	.	PUNCT
cjal-3183	1398	1	big	big	ADJ
cjal-3183	1398	2	impact	impact	NOUN
cjal-3183	1398	3	,	,	PUNCT
cjal-3183	1398	4	supra	supra	PROPN
cjal-3183	1398	5	note	note	NOUN
cjal-3183	1398	6	259	259	NUM
cjal-3183	1398	7	(	(	PUNCT
cjal-3183	1398	8	the	the	DET
cjal-3183	1398	9	chairman	chairman	NOUN
cjal-3183	1398	10	of	of	ADP
cjal-3183	1398	11	the	the	DET
cjal-3183	1398	12	board	board	NOUN
cjal-3183	1398	13	of	of	ADP
cjal-3183	1398	14	directors	director	NOUN
cjal-3183	1398	15	of	of	ADP
cjal-3183	1398	16	a	a	DET
cjal-3183	1398	17	japanese	japanese	ADJ
cjal-3183	1398	18	investment	investment	NOUN
cjal-3183	1398	19	enterprise	enterprise	NOUN
cjal-3183	1398	20	in	in	ADP
cjal-3183	1398	21	shenzhen	shenzhen	PROPN
cjal-3183	1398	22	,	,	PUNCT
cjal-3183	1398	23	after	after	ADP
cjal-3183	1398	24	hearing	hear	VERB
cjal-3183	1398	25	about	about	ADP
cjal-3183	1398	26	the	the	DET
cjal-3183	1398	27	baori	baori	NOUN
cjal-3183	1398	28	ease	ease	NOUN
cjal-3183	1398	29	,	,	PUNCT
cjal-3183	1398	30	reportedly	reportedly	ADV
cjal-3183	1398	31	held	hold	VERB
cjal-3183	1398	32	an	an	DET
cjal-3183	1398	33	emergency	emergency	NOUN
cjal-3183	1398	34	meeting	meeting	NOUN
cjal-3183	1398	35	with	with	ADP
cjal-3183	1398	36	his	his	PRON
cjal-3183	1398	37	financial	financial	ADJ
cjal-3183	1398	38	managers	manager	NOUN
cjal-3183	1398	39	and	and	CCONJ
cjal-3183	1398	40	,	,	PUNCT
cjal-3183	1398	41	as	as	SCONJ
cjal-3183	1398	42	result	result	NOUN
cjal-3183	1398	43	,	,	PUNCT
cjal-3183	1398	44	the	the	DET
cjal-3183	1398	45	enterprise	enterprise	NOUN
cjal-3183	1398	46	voluntarily	voluntarily	ADV
cjal-3183	1398	47	paid	pay	VERB
cjal-3183	1398	48	over	over	ADP
cjal-3183	1398	49	1.6	1.6	NUM
cjal-3183	1398	50	million	million	NUM
cjal-3183	1398	51	yuan	yuan	NOUN
cjal-3183	1398	52	in	in	ADP
cjal-3183	1398	53	overdue	overdue	ADJ
cjal-3183	1398	54	taxes	taxis	NOUN
cjal-3183	1398	55	for	for	ADP
cjal-3183	1398	56	the	the	DET
cjal-3183	1398	57	past	past	ADJ
cjal-3183	1398	58	three	three	NUM
cjal-3183	1398	59	years	year	NOUN
cjal-3183	1398	60	plus	plus	CCONJ
cjal-3183	1398	61	fines	fine	NOUN
cjal-3183	1398	62	for	for	ADP
cjal-3183	1398	63	late	late	ADJ
cjal-3183	1398	64	payment	payment	NOUN
cjal-3183	1398	65	)	)	PUNCT
cjal-3183	1398	66	.	.	PUNCT
cjal-3183	1399	1	[	[	X
cjal-3183	1399	2	12:2	12:2	NUM
cjal-3183	1399	3	the	the	DET
cjal-3183	1399	4	administrative	administrative	ADJ
cjal-3183	1399	5	use	use	NOUN
cjal-3183	1399	6	ofl4win	ofl4win	PROPN
cjal-3183	1399	7	china	china	PROPN
cjal-3183	1399	8	permanent	permanent	ADJ
cjal-3183	1399	9	forms	form	NOUN
cjal-3183	1399	10	.	.	PUNCT
cjal-3183	1400	1	dynastic	dynastic	ADJ
cjal-3183	1400	2	codes	code	NOUN
cjal-3183	1400	3	were	be	AUX
cjal-3183	1400	4	the	the	DET
cjal-3183	1400	5	dominant	dominant	ADJ
cjal-3183	1400	6	permanent	permanent	ADJ
cjal-3183	1400	7	forms	form	NOUN
cjal-3183	1400	8	in	in	ADP
cjal-3183	1400	9	the	the	DET
cjal-3183	1400	10	past	past	NOUN
cjal-3183	1400	11	.	.	PUNCT
cjal-3183	1401	1	intensified	intensify	VERB
cjal-3183	1401	2	legislative	legislative	ADJ
cjal-3183	1401	3	efforts	effort	NOUN
cjal-3183	1401	4	in	in	ADP
cjal-3183	1401	5	the	the	DET
cjal-3183	1401	6	last	last	ADJ
cjal-3183	1401	7	twenty	twenty	NUM
cjal-3183	1401	8	years	year	NOUN
cjal-3183	1401	9	are	be	AUX
cjal-3183	1401	10	testimony	testimony	NOUN
cjal-3183	1401	11	to	to	ADP
cjal-3183	1401	12	the	the	DET
cjal-3183	1401	13	recent	recent	ADJ
cjal-3183	1401	14	revival	revival	NOUN
cjal-3183	1401	15	of	of	ADP
cjal-3183	1401	16	the	the	DET
cjal-3183	1401	17	idea	idea	NOUN
cjal-3183	1401	18	ofpermanence	ofpermanence	NOUN
cjal-3183	1401	19	.	.	PUNCT
cjal-3183	1402	1	meanwhile	meanwhile	ADV
cjal-3183	1402	2	,	,	PUNCT
cjal-3183	1402	3	law	law	NOUN
cjal-3183	1402	4	as	as	SCONJ
cjal-3183	1402	5	the	the	DET
cjal-3183	1402	6	tool	tool	NOUN
cjal-3183	1402	7	of	of	ADP
cjal-3183	1402	8	government	government	NOUN
cjal-3183	1402	9	administration	administration	NOUN
cjal-3183	1402	10	must	must	AUX
cjal-3183	1402	11	be	be	AUX
cjal-3183	1402	12	flexible	flexible	ADJ
cjal-3183	1402	13	enough	enough	ADV
cjal-3183	1402	14	to	to	PART
cjal-3183	1402	15	accommodate	accommodate	VERB
cjal-3183	1402	16	the	the	DET
cjal-3183	1402	17	changing	change	VERB
cjal-3183	1402	18	agendas	agenda	NOUN
cjal-3183	1402	19	of	of	ADP
cjal-3183	1402	20	the	the	DET
cjal-3183	1402	21	leadership	leadership	NOUN
cjal-3183	1402	22	as	as	ADV
cjal-3183	1402	23	well	well	ADV
cjal-3183	1402	24	as	as	ADP
cjal-3183	1402	25	the	the	DET
cjal-3183	1402	26	varying	vary	VERB
cjal-3183	1402	27	circumstances	circumstance	NOUN
cjal-3183	1402	28	of	of	ADP
cjal-3183	1402	29	particular	particular	ADJ
cjal-3183	1402	30	cases	case	NOUN
cjal-3183	1402	31	.	.	PUNCT
cjal-3183	1403	1	in	in	ADP
cjal-3183	1403	2	imperial	imperial	ADJ
cjal-3183	1403	3	china	china	PROPN
cjal-3183	1403	4	,	,	PUNCT
cjal-3183	1403	5	the	the	DET
cjal-3183	1403	6	court	court	NOUN
cjal-3183	1403	7	's	's	PART
cjal-3183	1403	8	edicts	edict	NOUN
cjal-3183	1403	9	and	and	CCONJ
cjal-3183	1403	10	rescripts	rescript	NOUN
cjal-3183	1403	11	which	which	PRON
cjal-3183	1403	12	supplemented	supplement	VERB
cjal-3183	1403	13	or	or	CCONJ
cjal-3183	1403	14	even	even	ADV
cjal-3183	1403	15	revised	revise	VERB
cjal-3183	1403	16	code	code	NOUN
cjal-3183	1403	17	provisions	provision	NOUN
cjal-3183	1403	18	exemplified	exemplify	VERB
cjal-3183	1403	19	the	the	DET
cjal-3183	1403	20	law	law	NOUN
cjal-3183	1403	21	's	's	PART
cjal-3183	1403	22	flexibility	flexibility	NOUN
cjal-3183	1403	23	.	.	PUNCT
cjal-3183	1404	1	since	since	SCONJ
cjal-3183	1404	2	1949	1949	NUM
cjal-3183	1404	3	,	,	PUNCT
cjal-3183	1404	4	the	the	DET
cjal-3183	1404	5	political	political	ADJ
cjal-3183	1404	6	demand	demand	NOUN
cjal-3183	1404	7	for	for	ADP
cjal-3183	1404	8	flexibility	flexibility	NOUN
cjal-3183	1404	9	has	have	AUX
cjal-3183	1404	10	increased	increase	VERB
cjal-3183	1404	11	as	as	SCONJ
cjal-3183	1404	12	party	party	NOUN
cjal-3183	1404	13	policy	policy	NOUN
cjal-3183	1404	14	undergoes	undergo	VERB
cjal-3183	1404	15	constant	constant	ADJ
cjal-3183	1404	16	changes	change	NOUN
cjal-3183	1404	17	.	.	PUNCT
cjal-3183	1405	1	for	for	ADP
cjal-3183	1405	2	many	many	ADJ
cjal-3183	1405	3	years	year	NOUN
cjal-3183	1405	4	,	,	PUNCT
cjal-3183	1405	5	the	the	DET
cjal-3183	1405	6	country	country	NOUN
cjal-3183	1405	7	was	be	AUX
cjal-3183	1405	8	largely	largely	ADV
cjal-3183	1405	9	governed	govern	VERB
cjal-3183	1405	10	by	by	ADP
cjal-3183	1405	11	leaders	leader	NOUN
cjal-3183	1405	12	'	'	PART
cjal-3183	1405	13	words	word	NOUN
cjal-3183	1405	14	,	,	PUNCT
cjal-3183	1405	15	superiors	superior	NOUN
cjal-3183	1405	16	'	'	PART
cjal-3183	1405	17	directives	directive	NOUN
cjal-3183	1405	18	and	and	CCONJ
cjal-3183	1405	19	ad	ad	X
cjal-3183	1405	20	hoc	hoc	X
cjal-3183	1405	21	rules	rule	NOUN
cjal-3183	1405	22	with	with	ADP
cjal-3183	1405	23	few	few	ADJ
cjal-3183	1405	24	or	or	CCONJ
cjal-3183	1405	25	no	no	DET
cjal-3183	1405	26	formal	formal	ADJ
cjal-3183	1405	27	legislation	legislation	NOUN
cjal-3183	1405	28	.	.	PUNCT
cjal-3183	1406	1	post	post	ADJ
cjal-3183	1406	2	-	-	ADJ
cjal-3183	1406	3	mao	mao	ADJ
cjal-3183	1406	4	leaders	leader	NOUN
cjal-3183	1406	5	have	have	AUX
cjal-3183	1406	6	stressed	stress	VERB
cjal-3183	1406	7	the	the	DET
cjal-3183	1406	8	role	role	NOUN
cjal-3183	1406	9	of	of	ADP
cjal-3183	1406	10	legislation	legislation	NOUN
cjal-3183	1406	11	;	;	PUNCT
cjal-3183	1406	12	but	but	CCONJ
cjal-3183	1406	13	legislative	legislative	ADJ
cjal-3183	1406	14	enactment	enactment	NOUN
cjal-3183	1406	15	is	be	AUX
cjal-3183	1406	16	usually	usually	ADV
cjal-3183	1406	17	worded	word	VERB
cjal-3183	1406	18	in	in	ADP
cjal-3183	1406	19	general	general	ADJ
cjal-3183	1406	20	and	and	CCONJ
cjal-3183	1406	21	open	open	ADV
cjal-3183	1406	22	-	-	PUNCT
cjal-3183	1406	23	ended	end	VERB
cjal-3183	1406	24	language	language	NOUN
cjal-3183	1406	25	.	.	PUNCT
cjal-3183	1407	1	its	its	PRON
cjal-3183	1407	2	operation	operation	NOUN
cjal-3183	1407	3	is	be	AUX
cjal-3183	1407	4	made	make	VERB
cjal-3183	1407	5	dependent	dependent	ADJ
cjal-3183	1407	6	on	on	ADP
cjal-3183	1407	7	interpretation	interpretation	NOUN
cjal-3183	1407	8	and	and	CCONJ
cjal-3183	1407	9	the	the	DET
cjal-3183	1407	10	implementation	implementation	NOUN
cjal-3183	1407	11	policy	policy	NOUN
cjal-3183	1407	12	ofrelevant	ofrelevant	NOUN
cjal-3183	1407	13	officials	official	NOUN
cjal-3183	1407	14	.	.	PUNCT
cjal-3183	1408	1	overall	overall	ADJ
cjal-3183	1408	2	,	,	PUNCT
cjal-3183	1408	3	so	so	ADV
cjal-3183	1408	4	far	far	ADV
cjal-3183	1408	5	as	as	SCONJ
cjal-3183	1408	6	law	law	NOUN
cjal-3183	1408	7	implementation	implementation	NOUN
cjal-3183	1408	8	is	be	AUX
cjal-3183	1408	9	concerned	concern	VERB
cjal-3183	1408	10	,	,	PUNCT
cjal-3183	1408	11	flexibility	flexibility	NOUN
cjal-3183	1408	12	prevails	prevail	VERB
cjal-3183	1408	13	over	over	ADP
cjal-3183	1408	14	the	the	DET
cjal-3183	1408	15	idea	idea	NOUN
cjal-3183	1408	16	of	of	ADP
cjal-3183	1408	17	permanence	permanence	NOUN
cjal-3183	1408	18	.	.	PUNCT
cjal-3183	1409	1	as	as	SCONJ
cjal-3183	1409	2	the	the	DET
cjal-3183	1409	3	fate	fate	NOUN
cjal-3183	1409	4	of	of	ADP
cjal-3183	1409	5	the	the	DET
cjal-3183	1409	6	japanese	japanese	ADJ
cjal-3183	1409	7	investor	investor	NOUN
cjal-3183	1409	8	in	in	ADP
cjal-3183	1409	9	baori	baori	NOUN
cjal-3183	1409	10	has	have	AUX
cjal-3183	1409	11	shown	show	VERB
cjal-3183	1409	12	,	,	PUNCT
cjal-3183	1409	13	while	while	SCONJ
cjal-3183	1409	14	law	law	NOUN
cjal-3183	1409	15	as	as	SCONJ
cjal-3183	1409	16	formally	formally	ADV
cjal-3183	1409	17	written	write	VERB
cjal-3183	1409	18	may	may	AUX
cjal-3183	1409	19	remain	remain	VERB
cjal-3183	1409	20	the	the	DET
cjal-3183	1409	21	same	same	ADJ
cjal-3183	1409	22	,	,	PUNCT
cjal-3183	1409	23	enforcement	enforcement	NOUN
cjal-3183	1409	24	can	can	AUX
cjal-3183	1409	25	vary	vary	VERB
cjal-3183	1409	26	depending	depend	VERB
cjal-3183	1409	27	on	on	ADP
cjal-3183	1409	28	the	the	DET
cjal-3183	1409	29	controlling	control	VERB
cjal-3183	1409	30	policy	policy	NOUN
cjal-3183	1409	31	agendas	agenda	NOUN
cjal-3183	1409	32	.	.	PUNCT
cjal-3183	1410	1	the	the	DET
cjal-3183	1410	2	use	use	NOUN
cjal-3183	1410	3	of	of	ADP
cjal-3183	1410	4	law	law	NOUN
cjal-3183	1410	5	in	in	ADP
cjal-3183	1410	6	baori	baori	NOUN
cjal-3183	1410	7	further	far	ADV
cjal-3183	1410	8	illustrates	illustrate	VERB
cjal-3183	1410	9	the	the	DET
cjal-3183	1410	10	dual	dual	ADJ
cjal-3183	1410	11	forms	form	NOUN
cjal-3183	1410	12	of	of	ADP
cjal-3183	1410	13	communication	communication	NOUN
cjal-3183	1410	14	in	in	ADP
cjal-3183	1410	15	law	law	NOUN
cjal-3183	1410	16	that	that	PRON
cjal-3183	1410	17	exist	exist	VERB
cjal-3183	1410	18	in	in	ADP
cjal-3183	1410	19	china	china	PROPN
cjal-3183	1410	20	.	.	PUNCT
cjal-3183	1411	1	one	one	NUM
cjal-3183	1411	2	is	be	AUX
cjal-3183	1411	3	the	the	DET
cjal-3183	1411	4	internal	internal	ADJ
cjal-3183	1411	5	form	form	NOUN
cjal-3183	1411	6	of	of	ADP
cjal-3183	1411	7	communication	communication	NOUN
cjal-3183	1411	8	between	between	ADP
cjal-3183	1411	9	the	the	DET
cjal-3183	1411	10	local	local	ADJ
cjal-3183	1411	11	tax	tax	NOUN
cjal-3183	1411	12	officials	official	NOUN
cjal-3183	1411	13	and	and	CCONJ
cjal-3183	1411	14	their	their	PRON
cjal-3183	1411	15	superiors	superior	NOUN
cjal-3183	1411	16	.	.	PUNCT
cjal-3183	1412	1	the	the	DET
cjal-3183	1412	2	local	local	ADJ
cjal-3183	1412	3	tax	tax	NOUN
cjal-3183	1412	4	officials	official	NOUN
cjal-3183	1412	5	relied	rely	VERB
cjal-3183	1412	6	on	on	ADP
cjal-3183	1412	7	channels	channel	NOUN
cjal-3183	1412	8	for	for	ADP
cjal-3183	1412	9	reporting	reporting	NOUN
cjal-3183	1412	10	and	and	CCONJ
cjal-3183	1412	11	requests	request	NOUN
cjal-3183	1412	12	for	for	ADP
cjal-3183	1412	13	instruction	instruction	NOUN
cjal-3183	1412	14	to	to	PART
cjal-3183	1412	15	seek	seek	VERB
cjal-3183	1412	16	their	their	PRON
cjal-3183	1412	17	superiors	superior	NOUN
cjal-3183	1412	18	'	'	PART
cjal-3183	1412	19	understanding	understanding	NOUN
cjal-3183	1412	20	and	and	CCONJ
cjal-3183	1412	21	support	support	NOUN
cjal-3183	1412	22	.	.	PUNCT
cjal-3183	1413	1	in	in	ADP
cjal-3183	1413	2	turn	turn	NOUN
cjal-3183	1413	3	,	,	PUNCT
cjal-3183	1413	4	the	the	DET
cjal-3183	1413	5	superior	superior	ADJ
cjal-3183	1413	6	officials	official	NOUN
cjal-3183	1413	7	issued	issue	VERB
cjal-3183	1413	8	instructions	instruction	NOUN
cjal-3183	1413	9	and	and	CCONJ
cjal-3183	1413	10	directives	directive	NOUN
cjal-3183	1413	11	on	on	ADP
cjal-3183	1413	12	points	point	NOUN
cjal-3183	1413	13	of	of	ADP
cjal-3183	1413	14	law	law	NOUN
cjal-3183	1413	15	and	and	CCONJ
cjal-3183	1413	16	policy.26	policy.26	NOUN
cjal-3183	1413	17	'	'	PUNCT
cjal-3183	1413	18	while	while	SCONJ
cjal-3183	1413	19	internal	internal	ADJ
cjal-3183	1413	20	communication	communication	NOUN
cjal-3183	1413	21	channels	channel	NOUN
cjal-3183	1413	22	were	be	AUX
cjal-3183	1413	23	highly	highly	ADV
cjal-3183	1413	24	relevant	relevant	ADJ
cjal-3183	1413	25	to	to	ADP
cjal-3183	1413	26	understanding	understand	VERB
cjal-3183	1413	27	the	the	DET
cjal-3183	1413	28	inner	inner	ADJ
cjal-3183	1413	29	workings	working	NOUN
cjal-3183	1413	30	of	of	ADP
cjal-3183	1413	31	the	the	DET
cjal-3183	1413	32	official	official	ADJ
cjal-3183	1413	33	process	process	NOUN
cjal-3183	1413	34	,	,	PUNCT
cjal-3183	1413	35	those	those	DET
cjal-3183	1413	36	reports	report	NOUN
cjal-3183	1413	37	,	,	PUNCT
cjal-3183	1413	38	requests	request	NOUN
cjal-3183	1413	39	,	,	PUNCT
cjal-3183	1413	40	instructions	instruction	NOUN
cjal-3183	1413	41	and	and	CCONJ
cjal-3183	1413	42	directives	directive	NOUN
cjal-3183	1413	43	were	be	AUX
cjal-3183	1413	44	mostly	mostly	ADV
cjal-3183	1413	45	kept	keep	VERB
cjal-3183	1413	46	out	out	ADP
cjal-3183	1413	47	of	of	ADP
cjal-3183	1413	48	sight	sight	NOUN
cjal-3183	1413	49	for	for	ADP
cjal-3183	1413	50	the	the	DET
cjal-3183	1413	51	public	public	ADJ
cjal-3183	1413	52	view	view	NOUN
cjal-3183	1413	53	and	and	CCONJ
cjal-3183	1413	54	were	be	AUX
cjal-3183	1413	55	not	not	PART
cjal-3183	1413	56	even	even	ADV
cjal-3183	1413	57	fully	fully	ADV
cjal-3183	1413	58	disclosed	disclose	VERB
cjal-3183	1413	59	to	to	ADP
cjal-3183	1413	60	the	the	DET
cjal-3183	1413	61	taxpayer	taxpayer	NOUN
cjal-3183	1413	62	in	in	ADP
cjal-3183	1413	63	question	question	NOUN
cjal-3183	1413	64	.	.	PUNCT
cjal-3183	1414	1	on	on	ADP
cjal-3183	1414	2	the	the	DET
cjal-3183	1414	3	other	other	ADJ
cjal-3183	1414	4	hand	hand	NOUN
cjal-3183	1414	5	,	,	PUNCT
cjal-3183	1414	6	there	there	PRON
cjal-3183	1414	7	are	be	VERB
cjal-3183	1414	8	open	open	ADJ
cjal-3183	1414	9	and	and	CCONJ
cjal-3183	1414	10	publicly	publicly	ADV
cjal-3183	1414	11	accessible	accessible	ADJ
cjal-3183	1414	12	channels	channel	NOUN
cjal-3183	1414	13	of	of	ADP
cjal-3183	1414	14	communication	communication	NOUN
cjal-3183	1414	15	through	through	ADP
cjal-3183	1414	16	which	which	PRON
cjal-3183	1414	17	the	the	DET
cjal-3183	1414	18	taxpayer	taxpayer	NOUN
cjal-3183	1414	19	and	and	CCONJ
cjal-3183	1414	20	members	member	NOUN
cjal-3183	1414	21	of	of	ADP
cjal-3183	1414	22	the	the	DET
cjal-3183	1414	23	public	public	NOUN
cjal-3183	1414	24	are	be	AUX
cjal-3183	1414	25	selectively	selectively	ADV
cjal-3183	1414	26	given	give	VERB
cjal-3183	1414	27	messages	message	NOUN
cjal-3183	1414	28	and	and	CCONJ
cjal-3183	1414	29	information.262	information.262	DET
cjal-3183	1414	30	the	the	DET
cjal-3183	1414	31	two	two	NUM
cjal-3183	1414	32	forms	form	NOUN
cjal-3183	1414	33	of	of	ADP
cjal-3183	1414	34	261	261	NUM
cjal-3183	1414	35	.	.	PUNCT
cjal-3183	1415	1	the	the	DET
cjal-3183	1415	2	local	local	ADJ
cjal-3183	1415	3	tax	tax	NOUN
cjal-3183	1415	4	officials	official	NOUN
cjal-3183	1415	5	reportedly	reportedly	ADV
cjal-3183	1415	6	submitted	submit	VERB
cjal-3183	1415	7	over	over	ADP
cjal-3183	1415	8	50	50	NUM
cjal-3183	1415	9	written	write	VERB
cjal-3183	1415	10	reports	report	NOUN
cjal-3183	1415	11	to	to	ADP
cjal-3183	1415	12	municipal	municipal	ADJ
cjal-3183	1415	13	,	,	PUNCT
cjal-3183	1415	14	provincial	provincial	ADJ
cjal-3183	1415	15	and	and	CCONJ
cjal-3183	1415	16	national	national	ADJ
cjal-3183	1415	17	superiors	superior	NOUN
cjal-3183	1415	18	,	,	PUNCT
cjal-3183	1415	19	explaining	explain	VERB
cjal-3183	1415	20	their	their	PRON
cjal-3183	1415	21	views	view	NOUN
cjal-3183	1415	22	and	and	CCONJ
cjal-3183	1415	23	analyses	analysis	NOUN
cjal-3183	1415	24	,	,	PUNCT
cjal-3183	1415	25	and	and	CCONJ
cjal-3183	1415	26	in	in	ADP
cjal-3183	1415	27	turn	turn	NOUN
cjal-3183	1415	28	received	receive	VERB
cjal-3183	1415	29	numerous	numerous	ADJ
cjal-3183	1415	30	replies	reply	NOUN
cjal-3183	1415	31	and	and	CCONJ
cjal-3183	1415	32	instructions	instruction	NOUN
cjal-3183	1415	33	from	from	ADP
cjal-3183	1415	34	above	above	ADP
cjal-3183	1415	35	.	.	PUNCT
cjal-3183	1416	1	shangguan	shangguan	NOUN
cjal-3183	1416	2	,	,	PUNCT
cjal-3183	1416	3	supra	supra	PROPN
cjal-3183	1416	4	note	note	NOUN
cjal-3183	1416	5	4	4	NUM
cjal-3183	1416	6	.	.	PUNCT
cjal-3183	1416	7	at	at	ADP
cjal-3183	1416	8	12	12	NUM
cjal-3183	1416	9	.	.	PUNCT
cjal-3183	1417	1	262	262	NUM
cjal-3183	1417	2	.	.	PUNCT
cjal-3183	1418	1	it	it	PRON
cjal-3183	1418	2	appears	appear	VERB
cjal-3183	1418	3	that	that	SCONJ
cjal-3183	1418	4	legal	legal	ADJ
cjal-3183	1418	5	and	and	CCONJ
cjal-3183	1418	6	policy	policy	NOUN
cjal-3183	1418	7	issues	issue	NOUN
cjal-3183	1418	8	which	which	PRON
cjal-3183	1418	9	were	be	AUX
cjal-3183	1418	10	officially	officially	ADV
cjal-3183	1418	11	deemed	deem	VERB
cjal-3183	1418	12	sensitive	sensitive	ADJ
cjal-3183	1418	13	or	or	CCONJ
cjal-3183	1418	14	unnecessary	unnecessary	ADJ
cjal-3183	1418	15	for	for	ADP
cjal-3183	1418	16	public	public	ADJ
cjal-3183	1418	17	consumption	consumption	NOUN
cjal-3183	1418	18	were	be	AUX
cjal-3183	1418	19	never	never	ADV
cjal-3183	1418	20	discussed	discuss	VERB
cjal-3183	1418	21	openly	openly	ADV
cjal-3183	1418	22	.	.	PUNCT
cjal-3183	1419	1	for	for	ADP
cjal-3183	1419	2	instance	instance	NOUN
cjal-3183	1419	3	,	,	PUNCT
cjal-3183	1419	4	the	the	DET
cjal-3183	1419	5	local	local	ADJ
cjal-3183	1419	6	tax	tax	NOUN
cjal-3183	1419	7	officials	official	NOUN
cjal-3183	1419	8	asked	ask	VERB
cjal-3183	1419	9	for	for	ADP
cjal-3183	1419	10	clarification	clarification	NOUN
cjal-3183	1419	11	of	of	ADP
cjal-3183	1419	12	certain	certain	ADJ
cjal-3183	1419	13	legal	legal	ADJ
cjal-3183	1419	14	questions	question	NOUN
cjal-3183	1419	15	regarding	regard	VERB
cjal-3183	1419	16	tax	tax	NOUN
cjal-3183	1419	17	administration	administration	NOUN
cjal-3183	1419	18	in	in	ADP
cjal-3183	1419	19	a	a	DET
cjal-3183	1419	20	1997	1997	NUM
cjal-3183	1419	21	request	request	NOUN
cjal-3183	1419	22	to	to	ADP
cjal-3183	1419	23	the	the	DET
cjal-3183	1419	24	sgat	sgat	NOUN
cjal-3183	1419	25	;	;	PUNCT
cjal-3183	1419	26	the	the	DET
cjal-3183	1419	27	contents	content	NOUN
cjal-3183	1419	28	of	of	ADP
cjal-3183	1419	29	the	the	DET
cjal-3183	1419	30	request	request	NOUN
cjal-3183	1419	31	and	and	CCONJ
cjal-3183	1419	32	the	the	DET
cjal-3183	1419	33	subsequent	subsequent	ADJ
cjal-3183	1419	34	reply	reply	NOUN
cjal-3183	1419	35	by	by	ADP
cjal-3183	1419	36	the	the	DET
cjal-3183	1419	37	sgat	sgat	NOUN
cjal-3183	1419	38	were	be	AUX
cjal-3183	1419	39	not	not	PART
cjal-3183	1419	40	made	make	VERB
cjal-3183	1419	41	public	public	ADJ
cjal-3183	1419	42	,	,	PUNCT
cjal-3183	1419	43	apparently	apparently	ADV
cjal-3183	1419	44	because	because	SCONJ
cjal-3183	1419	45	they	they	PRON
cjal-3183	1419	46	dealt	deal	VERB
cjal-3183	1419	47	with	with	ADP
cjal-3183	1419	48	technical	technical	ADJ
cjal-3183	1419	49	points	point	NOUN
cjal-3183	1419	50	which	which	PRON
cjal-3183	1419	51	served	serve	VERB
cjal-3183	1419	52	no	no	DET
cjal-3183	1419	53	persuasion	persuasion	NOUN
cjal-3183	1419	54	or	or	CCONJ
cjal-3183	1419	55	education	education	NOUN
cjal-3183	1419	56	purposes	purpose	NOUN
cjal-3183	1419	57	to	to	ADP
cjal-3183	1419	58	the	the	DET
cjal-3183	1419	59	public	public	NOUN
cjal-3183	1419	60	.	.	PUNCT
cjal-3183	1420	1	1998	1998	NUM
cjal-3183	1420	2	]	]	PUNCT
cjal-3183	1420	3	columbia	columbia	PROPN
cjal-3183	1420	4	journal	journal	PROPN
cjal-3183	1420	5	of	of	ADP
cjal-3183	1420	6	asian	asian	ADJ
cjal-3183	1420	7	law	law	NOUN
cjal-3183	1420	8	communication	communication	NOUN
cjal-3183	1420	9	serve	serve	VERB
cjal-3183	1420	10	distinct	distinct	ADJ
cjal-3183	1420	11	purposes	purpose	NOUN
cjal-3183	1420	12	.	.	PUNCT
cjal-3183	1421	1	internal	internal	ADJ
cjal-3183	1421	2	communication	communication	NOUN
cjal-3183	1421	3	channels	channel	NOUN
cjal-3183	1421	4	allow	allow	VERB
cjal-3183	1421	5	the	the	DET
cjal-3183	1421	6	local	local	ADJ
cjal-3183	1421	7	tax	tax	NOUN
cjal-3183	1421	8	officials	official	NOUN
cjal-3183	1421	9	to	to	PART
cjal-3183	1421	10	freely	freely	ADV
cjal-3183	1421	11	express	express	VERB
cjal-3183	1421	12	their	their	PRON
cjal-3183	1421	13	views	view	NOUN
cjal-3183	1421	14	and	and	CCONJ
cjal-3183	1421	15	articulate	articulate	VERB
cjal-3183	1421	16	their	their	PRON
cjal-3183	1421	17	positions	position	NOUN
cjal-3183	1421	18	while	while	SCONJ
cjal-3183	1421	19	preventing	prevent	VERB
cjal-3183	1421	20	the	the	DET
cjal-3183	1421	21	taxpayer	taxpayer	NOUN
cjal-3183	1421	22	and	and	CCONJ
cjal-3183	1421	23	others	other	NOUN
cjal-3183	1421	24	from	from	ADP
cjal-3183	1421	25	using	use	VERB
cjal-3183	1421	26	such	such	ADJ
cjal-3183	1421	27	information	information	NOUN
cjal-3183	1421	28	to	to	PART
cjal-3183	1421	29	contradict	contradict	VERB
cjal-3183	1421	30	and	and	CCONJ
cjal-3183	1421	31	embarrass	embarrass	VERB
cjal-3183	1421	32	the	the	DET
cjal-3183	1421	33	authorities	authority	NOUN
cjal-3183	1421	34	.	.	PUNCT
cjal-3183	1422	1	meanwhile	meanwhile	ADV
cjal-3183	1422	2	,	,	PUNCT
cjal-3183	1422	3	the	the	DET
cjal-3183	1422	4	superior	superior	ADJ
cjal-3183	1422	5	officials	official	NOUN
cjal-3183	1422	6	can	can	AUX
cjal-3183	1422	7	depend	depend	VERB
cjal-3183	1422	8	on	on	ADP
cjal-3183	1422	9	internal	internal	ADJ
cjal-3183	1422	10	channels	channel	NOUN
cjal-3183	1422	11	to	to	PART
cjal-3183	1422	12	protect	protect	VERB
cjal-3183	1422	13	their	their	PRON
cjal-3183	1422	14	decisions	decision	NOUN
cjal-3183	1422	15	from	from	ADP
cjal-3183	1422	16	direct	direct	ADJ
cjal-3183	1422	17	attack	attack	NOUN
cjal-3183	1422	18	by	by	ADP
cjal-3183	1422	19	the	the	DET
cjal-3183	1422	20	taxpayer	taxpayer	NOUN
cjal-3183	1422	21	.	.	PUNCT
cjal-3183	1423	1	by	by	ADP
cjal-3183	1423	2	hiding	hide	VERB
cjal-3183	1423	3	exchanges	exchange	NOUN
cjal-3183	1423	4	between	between	ADP
cjal-3183	1423	5	the	the	DET
cjal-3183	1423	6	superior	superior	ADJ
cjal-3183	1423	7	and	and	CCONJ
cjal-3183	1423	8	subordinate	subordinate	ADJ
cjal-3183	1423	9	officials	official	NOUN
cjal-3183	1423	10	from	from	ADP
cjal-3183	1423	11	the	the	DET
cjal-3183	1423	12	public	public	ADJ
cjal-3183	1423	13	eye	eye	NOUN
cjal-3183	1423	14	,	,	PUNCT
cjal-3183	1423	15	the	the	DET
cjal-3183	1423	16	internal	internal	ADJ
cjal-3183	1423	17	form	form	NOUN
cjal-3183	1423	18	of	of	ADP
cjal-3183	1423	19	communication	communication	NOUN
cjal-3183	1423	20	contributes	contribute	VERB
cjal-3183	1423	21	to	to	ADP
cjal-3183	1423	22	the	the	DET
cjal-3183	1423	23	image	image	NOUN
cjal-3183	1423	24	of	of	ADP
cjal-3183	1423	25	a	a	DET
cjal-3183	1423	26	modem	modem	NOUN
cjal-3183	1423	27	government	government	NOUN
cjal-3183	1423	28	which	which	PRON
cjal-3183	1423	29	is	be	AUX
cjal-3183	1423	30	based	base	VERB
cjal-3183	1423	31	only	only	ADV
cjal-3183	1423	32	on	on	ADP
cjal-3183	1423	33	the	the	DET
cjal-3183	1423	34	objectivity	objectivity	NOUN
cjal-3183	1423	35	of	of	ADP
cjal-3183	1423	36	law	law	NOUN
cjal-3183	1423	37	,	,	PUNCT
cjal-3183	1423	38	not	not	PART
cjal-3183	1423	39	the	the	DET
cjal-3183	1423	40	subjectivity	subjectivity	NOUN
cjal-3183	1423	41	of	of	ADP
cjal-3183	1423	42	superior	superior	ADJ
cjal-3183	1423	43	officials	official	NOUN
cjal-3183	1423	44	.	.	PUNCT
cjal-3183	1424	1	the	the	DET
cjal-3183	1424	2	message	message	NOUN
cjal-3183	1424	3	transmitted	transmit	VERB
cjal-3183	1424	4	through	through	ADP
cjal-3183	1424	5	internal	internal	ADJ
cjal-3183	1424	6	channels	channel	NOUN
cjal-3183	1424	7	is	be	AUX
cjal-3183	1424	8	both	both	CCONJ
cjal-3183	1424	9	technical	technical	ADJ
cjal-3183	1424	10	and	and	CCONJ
cjal-3183	1424	11	policy	policy	NOUN
cjal-3183	1424	12	-	-	PUNCT
cjal-3183	1424	13	sensitive	sensitive	ADJ
cjal-3183	1424	14	.	.	PUNCT
cjal-3183	1425	1	on	on	ADP
cjal-3183	1425	2	the	the	DET
cjal-3183	1425	3	other	other	ADJ
cjal-3183	1425	4	hand	hand	NOUN
cjal-3183	1425	5	,	,	PUNCT
cjal-3183	1425	6	the	the	DET
cjal-3183	1425	7	open	open	ADJ
cjal-3183	1425	8	form	form	NOUN
cjal-3183	1425	9	of	of	ADP
cjal-3183	1425	10	communication	communication	NOUN
cjal-3183	1425	11	which	which	PRON
cjal-3183	1425	12	includes	include	VERB
cjal-3183	1425	13	mass	mass	ADJ
cjal-3183	1425	14	media	medium	NOUN
cjal-3183	1425	15	and	and	CCONJ
cjal-3183	1425	16	other	other	ADJ
cjal-3183	1425	17	generally	generally	ADV
cjal-3183	1425	18	available	available	ADJ
cjal-3183	1425	19	channels	channel	NOUN
cjal-3183	1425	20	of	of	ADP
cjal-3183	1425	21	information	information	NOUN
cjal-3183	1425	22	sent	send	VERB
cjal-3183	1425	23	a	a	DET
cjal-3183	1425	24	moral	moral	ADJ
cjal-3183	1425	25	message	message	NOUN
cjal-3183	1425	26	to	to	ADP
cjal-3183	1425	27	the	the	DET
cjal-3183	1425	28	taxpayer	taxpayer	NOUN
cjal-3183	1425	29	and	and	CCONJ
cjal-3183	1425	30	the	the	DET
cjal-3183	1425	31	public	public	NOUN
cjal-3183	1425	32	.	.	PUNCT
cjal-3183	1426	1	there	there	PRON
cjal-3183	1426	2	was	be	VERB
cjal-3183	1426	3	no	no	DET
cjal-3183	1426	4	need	need	NOUN
cjal-3183	1426	5	for	for	ADP
cjal-3183	1426	6	a	a	DET
cjal-3183	1426	7	technical	technical	ADJ
cjal-3183	1426	8	discussion	discussion	NOUN
cjal-3183	1426	9	as	as	ADP
cjal-3183	1426	10	to	to	ADP
cjal-3183	1426	11	whether	whether	SCONJ
cjal-3183	1426	12	the	the	DET
cjal-3183	1426	13	taxpayer	taxpayer	NOUN
cjal-3183	1426	14	committed	commit	VERB
cjal-3183	1426	15	tax	tax	NOUN
cjal-3183	1426	16	offenses	offense	NOUN
cjal-3183	1426	17	or	or	CCONJ
cjal-3183	1426	18	which	which	DET
cjal-3183	1426	19	rule	rule	NOUN
cjal-3183	1426	20	it	it	PRON
cjal-3183	1426	21	violated	violate	VERB
cjal-3183	1426	22	.	.	PUNCT
cjal-3183	1427	1	the	the	DET
cjal-3183	1427	2	taxpayer	taxpayer	NOUN
cjal-3183	1427	3	's	's	PART
cjal-3183	1427	4	guilt	guilt	NOUN
cjal-3183	1427	5	of	of	ADP
cjal-3183	1427	6	wrongdoing	wrongdoing	NOUN
cjal-3183	1427	7	was	be	AUX
cjal-3183	1427	8	assumed	assume	VERB
cjal-3183	1427	9	beyond	beyond	ADP
cjal-3183	1427	10	any	any	DET
cjal-3183	1427	11	question	question	NOUN
cjal-3183	1427	12	.	.	PUNCT
cjal-3183	1428	1	rather	rather	ADV
cjal-3183	1428	2	,	,	PUNCT
cjal-3183	1428	3	the	the	DET
cjal-3183	1428	4	message	message	NOUN
cjal-3183	1428	5	in	in	ADP
cjal-3183	1428	6	the	the	DET
cjal-3183	1428	7	mass	mass	NOUN
cjal-3183	1428	8	media	medium	NOUN
cjal-3183	1428	9	drew	draw	VERB
cjal-3183	1428	10	attention	attention	NOUN
cjal-3183	1428	11	to	to	ADP
cjal-3183	1428	12	the	the	DET
cjal-3183	1428	13	question	question	NOUN
cjal-3183	1428	14	as	as	ADP
cjal-3183	1428	15	to	to	ADP
cjal-3183	1428	16	what	what	PRON
cjal-3183	1428	17	the	the	DET
cjal-3183	1428	18	taxpayer	taxpayer	NOUN
cjal-3183	1428	19	ought	ought	AUX
cjal-3183	1428	20	to	to	PART
cjal-3183	1428	21	do	do	VERB
cjal-3183	1428	22	and	and	CCONJ
cjal-3183	1428	23	how	how	SCONJ
cjal-3183	1428	24	the	the	DET
cjal-3183	1428	25	public	public	NOUN
cjal-3183	1428	26	should	should	AUX
cjal-3183	1428	27	react	react	VERB
cjal-3183	1428	28	.	.	PUNCT
cjal-3183	1429	1	the	the	DET
cjal-3183	1429	2	answers	answer	NOUN
cjal-3183	1429	3	were	be	AUX
cjal-3183	1429	4	obvious	obvious	ADJ
cjal-3183	1429	5	:	:	PUNCT
cjal-3183	1429	6	the	the	DET
cjal-3183	1429	7	delinquent	delinquent	ADJ
cjal-3183	1429	8	taxpayer	taxpayer	NOUN
cjal-3183	1429	9	should	should	AUX
cjal-3183	1429	10	repent	repent	VERB
cjal-3183	1429	11	by	by	ADP
cjal-3183	1429	12	complying	comply	VERB
cjal-3183	1429	13	with	with	ADP
cjal-3183	1429	14	the	the	DET
cjal-3183	1429	15	official	official	ADJ
cjal-3183	1429	16	decision	decision	NOUN
cjal-3183	1429	17	and	and	CCONJ
cjal-3183	1429	18	the	the	DET
cjal-3183	1429	19	public	public	NOUN
cjal-3183	1429	20	should	should	AUX
cjal-3183	1429	21	condemn	condemn	VERB
cjal-3183	1429	22	such	such	ADJ
cjal-3183	1429	23	law	law	NOUN
cjal-3183	1429	24	violations	violation	NOUN
cjal-3183	1429	25	.	.	PUNCT
cjal-3183	1430	1	thus	thus	ADV
cjal-3183	1430	2	,	,	PUNCT
cjal-3183	1430	3	the	the	DET
cjal-3183	1430	4	message	message	NOUN
cjal-3183	1430	5	was	be	AUX
cjal-3183	1430	6	more	more	ADV
cjal-3183	1430	7	a	a	DET
cjal-3183	1430	8	morality	morality	NOUN
cjal-3183	1430	9	play	play	NOUN
cjal-3183	1430	10	than	than	ADP
cjal-3183	1430	11	an	an	DET
cjal-3183	1430	12	explanation	explanation	NOUN
cjal-3183	1430	13	based	base	VERB
cjal-3183	1430	14	on	on	ADP
cjal-3183	1430	15	reasoning	reasoning	NOUN
cjal-3183	1430	16	.	.	PUNCT
cjal-3183	1431	1	baori	baori	PROPN
cjal-3183	1431	2	also	also	ADV
cjal-3183	1431	3	brought	bring	VERB
cjal-3183	1431	4	to	to	PART
cjal-3183	1431	5	light	light	VERB
cjal-3183	1431	6	the	the	DET
cjal-3183	1431	7	practice	practice	NOUN
cjal-3183	1431	8	of	of	ADP
cjal-3183	1431	9	using	use	VERB
cjal-3183	1431	10	different	different	ADJ
cjal-3183	1431	11	forms	form	NOUN
cjal-3183	1431	12	of	of	ADP
cjal-3183	1431	13	law	law	NOUN
cjal-3183	1431	14	for	for	ADP
cjal-3183	1431	15	different	different	ADJ
cjal-3183	1431	16	purposes	purpose	NOUN
cjal-3183	1431	17	.	.	PUNCT
cjal-3183	1432	1	a	a	DET
cjal-3183	1432	2	publicly	publicly	ADV
cjal-3183	1432	3	announced	announce	VERB
cjal-3183	1432	4	form	form	NOUN
cjal-3183	1432	5	of	of	ADP
cjal-3183	1432	6	law	law	NOUN
cjal-3183	1432	7	such	such	ADJ
cjal-3183	1432	8	as	as	ADP
cjal-3183	1432	9	legislation	legislation	NOUN
cjal-3183	1432	10	can	can	AUX
cjal-3183	1432	11	appeal	appeal	VERB
cjal-3183	1432	12	to	to	ADP
cjal-3183	1432	13	the	the	DET
cjal-3183	1432	14	taxpayer	taxpayer	NOUN
cjal-3183	1432	15	's	's	PART
cjal-3183	1432	16	sense	sense	NOUN
cjal-3183	1432	17	of	of	ADP
cjal-3183	1432	18	shame	shame	NOUN
cjal-3183	1432	19	,	,	PUNCT
cjal-3183	1432	20	but	but	CCONJ
cjal-3183	1432	21	may	may	AUX
cjal-3183	1432	22	not	not	PART
cjal-3183	1432	23	be	be	AUX
cjal-3183	1432	24	specific	specific	ADJ
cjal-3183	1432	25	enough	enough	ADV
cjal-3183	1432	26	to	to	PART
cjal-3183	1432	27	be	be	AUX
cjal-3183	1432	28	relied	rely	VERB
cjal-3183	1432	29	upon	upon	SCONJ
cjal-3183	1432	30	to	to	PART
cjal-3183	1432	31	justify	justify	VERB
cjal-3183	1432	32	the	the	DET
cjal-3183	1432	33	lower	low	ADJ
cjal-3183	1432	34	officials	official	NOUN
cjal-3183	1432	35	'	'	PART
cjal-3183	1432	36	decision	decision	NOUN
cjal-3183	1432	37	to	to	ADP
cjal-3183	1432	38	the	the	DET
cjal-3183	1432	39	superiors	superior	NOUN
cjal-3183	1432	40	.	.	PUNCT
cjal-3183	1433	1	on	on	ADP
cjal-3183	1433	2	the	the	DET
cjal-3183	1433	3	other	other	ADJ
cjal-3183	1433	4	hand	hand	NOUN
cjal-3183	1433	5	,	,	PUNCT
cjal-3183	1433	6	a	a	DET
cjal-3183	1433	7	circular	circular	NOUN
cjal-3183	1433	8	for	for	ADP
cjal-3183	1433	9	internal	internal	ADJ
cjal-3183	1433	10	use	use	NOUN
cjal-3183	1433	11	can	can	AUX
cjal-3183	1433	12	provide	provide	VERB
cjal-3183	1433	13	perfect	perfect	ADJ
cjal-3183	1433	14	authorization	authorization	NOUN
cjal-3183	1433	15	as	as	SCONJ
cjal-3183	1433	16	it	it	PRON
cjal-3183	1433	17	contains	contain	VERB
cjal-3183	1433	18	the	the	DET
cjal-3183	1433	19	precise	precise	ADJ
cjal-3183	1433	20	and	and	CCONJ
cjal-3183	1433	21	unequivocal	unequivocal	ADJ
cjal-3183	1433	22	rule	rule	NOUN
cjal-3183	1433	23	pertaining	pertain	VERB
cjal-3183	1433	24	to	to	ADP
cjal-3183	1433	25	the	the	DET
cjal-3183	1433	26	issue	issue	NOUN
cjal-3183	1433	27	at	at	ADP
cjal-3183	1433	28	hand	hand	NOUN
cjal-3183	1433	29	.	.	PUNCT
cjal-3183	1434	1	it	it	PRON
cjal-3183	1434	2	may	may	AUX
cjal-3183	1434	3	not	not	PART
cjal-3183	1434	4	be	be	AUX
cjal-3183	1434	5	appropriate	appropriate	ADJ
cjal-3183	1434	6	,	,	PUNCT
cjal-3183	1434	7	however	however	ADV
cjal-3183	1434	8	,	,	PUNCT
cjal-3183	1434	9	for	for	ADP
cjal-3183	1434	10	appealing	appeal	VERB
cjal-3183	1434	11	to	to	ADP
cjal-3183	1434	12	the	the	DET
cjal-3183	1434	13	taxpayer	taxpayer	NOUN
cjal-3183	1434	14	's	's	PART
cjal-3183	1434	15	sense	sense	NOUN
cjal-3183	1434	16	of	of	ADP
cjal-3183	1434	17	shame	shame	NOUN
cjal-3183	1434	18	as	as	SCONJ
cjal-3183	1434	19	it	it	PRON
cjal-3183	1434	20	was	be	AUX
cjal-3183	1434	21	not	not	PART
cjal-3183	1434	22	publicly	publicly	ADV
cjal-3183	1434	23	announced	announce	VERB
cjal-3183	1434	24	.	.	PUNCT
cjal-3183	1435	1	the	the	DET
cjal-3183	1435	2	use	use	NOUN
cjal-3183	1435	3	of	of	ADP
cjal-3183	1435	4	law	law	NOUN
cjal-3183	1435	5	thus	thus	ADV
cjal-3183	1435	6	acquires	acquire	VERB
cjal-3183	1435	7	a	a	DET
cjal-3183	1435	8	ritual	ritual	ADJ
cjal-3183	1435	9	significance	significance	NOUN
cjal-3183	1435	10	.	.	PUNCT
cjal-3183	1436	1	law	law	NOUN
cjal-3183	1436	2	's	's	PART
cjal-3183	1436	3	form	form	NOUN
cjal-3183	1436	4	can	can	AUX
cjal-3183	1436	5	be	be	AUX
cjal-3183	1436	6	at	at	ADV
cjal-3183	1436	7	least	least	ADJ
cjal-3183	1436	8	as	as	ADV
cjal-3183	1436	9	important	important	ADJ
cjal-3183	1436	10	as	as	ADP
cjal-3183	1436	11	its	its	PRON
cjal-3183	1436	12	substantive	substantive	ADJ
cjal-3183	1436	13	content	content	NOUN
cjal-3183	1436	14	.	.	PUNCT
cjal-3183	1437	1	the	the	DET
cjal-3183	1437	2	chinese	chinese	PROPN
cjal-3183	1437	3	community	community	NOUN
cjal-3183	1437	4	party	party	PROPN
cjal-3183	1437	5	has	have	AUX
cjal-3183	1437	6	proposed	propose	VERB
cjal-3183	1437	7	a	a	DET
cjal-3183	1437	8	conception	conception	NOUN
cjal-3183	1437	9	of	of	ADP
cjal-3183	1437	10	the	the	DET
cjal-3183	1437	11	rule	rule	NOUN
cjal-3183	1437	12	of	of	ADP
cjal-3183	1437	13	law	law	NOUN
cjal-3183	1437	14	to	to	PART
cjal-3183	1437	15	be	be	AUX
cjal-3183	1437	16	incorporated	incorporate	VERB
cjal-3183	1437	17	in	in	ADP
cjal-3183	1437	18	the	the	DET
cjal-3183	1437	19	country	country	NOUN
cjal-3183	1437	20	's	's	PART
cjal-3183	1437	21	constitution.263	constitution.263	NOUN
cjal-3183	1437	22	as	as	SCONJ
cjal-3183	1437	23	baori	baori	NOUN
cjal-3183	1437	24	has	have	AUX
cjal-3183	1437	25	shown	show	VERB
cjal-3183	1437	26	,	,	PUNCT
cjal-3183	1437	27	certain	certain	ADJ
cjal-3183	1437	28	features	feature	NOUN
cjal-3183	1437	29	of	of	ADP
cjal-3183	1437	30	chinese	chinese	ADJ
cjal-3183	1437	31	law	law	NOUN
cjal-3183	1437	32	work	work	NOUN
cjal-3183	1437	33	to	to	PART
cjal-3183	1437	34	place	place	VERB
cjal-3183	1437	35	constraints	constraint	NOUN
cjal-3183	1437	36	on	on	ADP
cjal-3183	1437	37	officials	official	NOUN
cjal-3183	1437	38	.	.	PUNCT
cjal-3183	1438	1	but	but	CCONJ
cjal-3183	1438	2	other	other	ADJ
cjal-3183	1438	3	features	feature	NOUN
cjal-3183	1438	4	such	such	ADJ
cjal-3183	1438	5	as	as	ADP
cjal-3183	1438	6	the	the	DET
cjal-3183	1438	7	identity	identity	NOUN
cjal-3183	1438	8	between	between	ADP
cjal-3183	1438	9	law	law	NOUN
cjal-3183	1438	10	and	and	CCONJ
cjal-3183	1438	11	administrative	administrative	ADJ
cjal-3183	1438	12	commands	command	NOUN
cjal-3183	1438	13	and	and	CCONJ
cjal-3183	1438	14	the	the	DET
cjal-3183	1438	15	hierarchical	hierarchical	ADJ
cjal-3183	1438	16	nature	nature	NOUN
cjal-3183	1438	17	of	of	ADP
cjal-3183	1438	18	the	the	DET
cjal-3183	1438	19	legal	legal	ADJ
cjal-3183	1438	20	discourse	discourse	NOUN
cjal-3183	1438	21	263	263	NUM
cjal-3183	1438	22	.	.	PUNCT
cjal-3183	1439	1	see	see	VERB
cjal-3183	1439	2	ian	ian	PROPN
cjal-3183	1439	3	johnson	johnson	PROPN
cjal-3183	1439	4	,	,	PUNCT
cjal-3183	1439	5	beijing	beijing	PROPN
cjal-3183	1439	6	moves	move	VERB
cjal-3183	1439	7	to	to	PART
cjal-3183	1439	8	help	help	VERB
cjal-3183	1439	9	private	private	ADJ
cjal-3183	1439	10	enterprise	enterprise	NOUN
cjal-3183	1439	11	,	,	PUNCT
cjal-3183	1439	12	asian	asian	PROPN
cjal-3183	1439	13	wall	wall	PROPN
cjal-3183	1439	14	st	st	PROPN
cjal-3183	1439	15	.	.	PROPN
cjal-3183	1439	16	j.	j.	PROPN
cjal-3183	1439	17	,	,	PUNCT
cjal-3183	1439	18	feb	feb	PROPN
cjal-3183	1439	19	.	.	PROPN
cjal-3183	1439	20	1	1	NUM
cjal-3183	1439	21	,	,	PUNCT
cjal-3183	1439	22	1999	1999	NUM
cjal-3183	1439	23	,	,	PUNCT
cjal-3183	1439	24	at	at	ADP
cjal-3183	1439	25	1	1	NUM
cjal-3183	1439	26	,	,	PUNCT
cjal-3183	1439	27	5	5	NUM
cjal-3183	1439	28	(	(	PUNCT
cjal-3183	1439	29	constitutional	constitutional	ADJ
cjal-3183	1439	30	amendment	amendment	NOUN
cjal-3183	1439	31	to	to	PART
cjal-3183	1439	32	require	require	VERB
cjal-3183	1439	33	the	the	DET
cjal-3183	1439	34	government	government	NOUN
cjal-3183	1439	35	to	to	PART
cjal-3183	1439	36	"	"	PUNCT
cjal-3183	1439	37	use	use	VERB
cjal-3183	1439	38	laws	law	NOUN
cjal-3183	1439	39	to	to	PART
cjal-3183	1439	40	rule	rule	VERB
cjal-3183	1439	41	the	the	DET
cjal-3183	1439	42	country	country	NOUN
cjal-3183	1439	43	"	"	PUNCT
cjal-3183	1439	44	)	)	PUNCT
cjal-3183	1439	45	.	.	PUNCT
cjal-3183	1440	1	[	[	X
cjal-3183	1440	2	12:2	12:2	NUM
cjal-3183	1440	3	1998	1998	NUM
cjal-3183	1440	4	]	]	PUNCT
cjal-3183	1440	5	the	the	DET
cjal-3183	1440	6	administrative	administrative	ADJ
cjal-3183	1440	7	use	use	NOUN
cjal-3183	1440	8	of	of	ADP
cjal-3183	1440	9	la	la	PROPN
cjal-3183	1440	10	win	win	PROPN
cjal-3183	1440	11	china	china	PROPN
cjal-3183	1440	12	249	249	NUM
cjal-3183	1440	13	indicate	indicate	VERB
cjal-3183	1440	14	that	that	SCONJ
cjal-3183	1440	15	ordinary	ordinary	ADJ
cjal-3183	1440	16	people	people	NOUN
cjal-3183	1440	17	have	have	VERB
cjal-3183	1440	18	no	no	DET
cjal-3183	1440	19	meaningful	meaningful	ADJ
cjal-3183	1440	20	right	right	NOUN
cjal-3183	1440	21	to	to	PART
cjal-3183	1440	22	challenge	challenge	VERB
cjal-3183	1440	23	official	official	ADJ
cjal-3183	1440	24	acts	act	NOUN
cjal-3183	1440	25	.	.	PUNCT
cjal-3183	1441	1	while	while	SCONJ
cjal-3183	1441	2	low	low	ADJ
cjal-3183	1441	3	officials	official	NOUN
cjal-3183	1441	4	are	be	AUX
cjal-3183	1441	5	subject	subject	ADJ
cjal-3183	1441	6	to	to	ADP
cjal-3183	1441	7	law	law	NOUN
cjal-3183	1441	8	's	's	PART
cjal-3183	1441	9	rituals	ritual	NOUN
cjal-3183	1441	10	,	,	PUNCT
cjal-3183	1441	11	high	high	ADJ
cjal-3183	1441	12	officials	official	NOUN
cjal-3183	1441	13	are	be	AUX
cjal-3183	1441	14	generally	generally	ADV
cjal-3183	1441	15	safe	safe	ADJ
cjal-3183	1441	16	from	from	ADP
cjal-3183	1441	17	its	its	PRON
cjal-3183	1441	18	scrutiny	scrutiny	NOUN
cjal-3183	1441	19	.	.	PUNCT
cjal-3183	1442	1	the	the	DET
cjal-3183	1442	2	dual	dual	ADJ
cjal-3183	1442	3	forms	form	NOUN
cjal-3183	1442	4	of	of	ADP
cjal-3183	1442	5	communication	communication	NOUN
cjal-3183	1442	6	further	far	ADV
cjal-3183	1442	7	alienate	alienate	VERB
cjal-3183	1442	8	the	the	DET
cjal-3183	1442	9	people	people	NOUN
cjal-3183	1442	10	from	from	ADP
cjal-3183	1442	11	the	the	DET
cjal-3183	1442	12	country	country	NOUN
cjal-3183	1442	13	's	's	PART
cjal-3183	1442	14	political	political	ADJ
cjal-3183	1442	15	,	,	PUNCT
cjal-3183	1442	16	legal	legal	ADJ
cjal-3183	1442	17	and	and	CCONJ
cjal-3183	1442	18	administrative	administrative	ADJ
cjal-3183	1442	19	process	process	NOUN
cjal-3183	1442	20	.	.	PUNCT
cjal-3183	1443	1	although	although	SCONJ
cjal-3183	1443	2	tradition	tradition	NOUN
cjal-3183	1443	3	,	,	PUNCT
cjal-3183	1443	4	moral	moral	ADJ
cjal-3183	1443	5	beliefs	belief	NOUN
cjal-3183	1443	6	and	and	CCONJ
cjal-3183	1443	7	ideology	ideology	NOUN
cjal-3183	1443	8	operate	operate	VERB
cjal-3183	1443	9	to	to	PART
cjal-3183	1443	10	moderate	moderate	VERB
cjal-3183	1443	11	the	the	DET
cjal-3183	1443	12	harsh	harsh	ADJ
cjal-3183	1443	13	side	side	NOUN
cjal-3183	1443	14	of	of	ADP
cjal-3183	1443	15	law	law	NOUN
cjal-3183	1443	16	and	and	CCONJ
cjal-3183	1443	17	government	government	NOUN
cjal-3183	1443	18	and	and	CCONJ
cjal-3183	1443	19	have	have	AUX
cjal-3183	1443	20	been	be	AUX
cjal-3183	1443	21	in	in	ADP
cjal-3183	1443	22	fact	fact	NOUN
cjal-3183	1443	23	incorporated	incorporate	VERB
cjal-3183	1443	24	into	into	ADP
cjal-3183	1443	25	law	law	NOUN
cjal-3183	1443	26	to	to	ADP
cjal-3183	1443	27	some	some	DET
cjal-3183	1443	28	extent	extent	NOUN
cjal-3183	1443	29	,	,	PUNCT
cjal-3183	1443	30	law	law	NOUN
cjal-3183	1443	31	's	's	PART
cjal-3183	1443	32	flexibility	flexibility	NOUN
cjal-3183	1443	33	continues	continue	VERB
cjal-3183	1443	34	to	to	PART
cjal-3183	1443	35	make	make	VERB
cjal-3183	1443	36	official	official	ADJ
cjal-3183	1443	37	action	action	NOUN
cjal-3183	1443	38	uneven	uneven	ADJ
cjal-3183	1443	39	and	and	CCONJ
cjal-3183	1443	40	unpredictable	unpredictable	ADJ
cjal-3183	1443	41	.	.	PUNCT
cjal-3183	1444	1	while	while	SCONJ
cjal-3183	1444	2	the	the	DET
cjal-3183	1444	3	concept	concept	NOUN
cjal-3183	1444	4	of	of	ADP
cjal-3183	1444	5	the	the	DET
cjal-3183	1444	6	rule	rule	NOUN
cjal-3183	1444	7	of	of	ADP
cjal-3183	1444	8	law	law	NOUN
cjal-3183	1444	9	thus	thus	ADV
cjal-3183	1444	10	requires	require	VERB
cjal-3183	1444	11	the	the	DET
cjal-3183	1444	12	people	people	NOUN
cjal-3183	1444	13	and	and	CCONJ
cjal-3183	1444	14	lower	low	ADJ
cjal-3183	1444	15	officials	official	NOUN
cjal-3183	1444	16	to	to	PART
cjal-3183	1444	17	conform	conform	VERB
cjal-3183	1444	18	their	their	PRON
cjal-3183	1444	19	conduct	conduct	NOUN
cjal-3183	1444	20	based	base	VERB
cjal-3183	1444	21	on	on	ADP
cjal-3183	1444	22	what	what	PRON
cjal-3183	1444	23	is	be	AUX
cjal-3183	1444	24	called	call	VERB
cjal-3183	1444	25	"	"	PUNCT
cjal-3183	1444	26	law	law	NOUN
cjal-3183	1444	27	"	"	PUNCT
cjal-3183	1444	28	,	,	PUNCT
cjal-3183	1444	29	the	the	DET
cjal-3183	1444	30	substantive	substantive	ADJ
cjal-3183	1444	31	content	content	NOUN
cjal-3183	1444	32	of	of	ADP
cjal-3183	1444	33	"	"	PUNCT
cjal-3183	1444	34	law	law	NOUN
cjal-3183	1444	35	"	"	PUNCT
cjal-3183	1444	36	falls	fall	VERB
cjal-3183	1444	37	within	within	ADP
cjal-3183	1444	38	the	the	DET
cjal-3183	1444	39	power	power	NOUN
cjal-3183	1444	40	of	of	ADP
cjal-3183	1444	41	the	the	DET
cjal-3183	1444	42	leaders	leader	NOUN
cjal-3183	1444	43	and	and	CCONJ
cjal-3183	1444	44	other	other	ADJ
cjal-3183	1444	45	high	high	ADJ
cjal-3183	1444	46	ranking	ranking	NOUN
cjal-3183	1444	47	officials	official	NOUN
cjal-3183	1444	48	.	.	PUNCT