id	sid	tid	token	lemma	pos
cjal-3368	1	1	218	218	NUM
cjal-3368	1	2	why	why	SCONJ
cjal-3368	1	3	law	law	NOUN
cjal-3368	1	4	enforcement	enforcement	NOUN
cjal-3368	1	5	is	be	AUX
cjal-3368	1	6	weak	weak	ADJ
cjal-3368	1	7	in	in	ADP
cjal-3368	1	8	china	china	PROPN
cjal-3368	1	9	:	:	PUNCT
cjal-3368	1	10	the	the	DET
cjal-3368	1	11	mindset	mindset	NOUN
cjal-3368	1	12	of	of	ADP
cjal-3368	1	13	the	the	DET
cjal-3368	1	14	frontline	frontline	NOUN
cjal-3368	1	15	tax	tax	NOUN
cjal-3368	1	16	officials	official	NOUN
cjal-3368	1	17	huina	huina	VERB
cjal-3368	1	18	xiao	xiao	PROPN
cjal-3368	2	1	this	this	DET
cjal-3368	2	2	article	article	NOUN
cjal-3368	2	3	examines	examine	VERB
cjal-3368	2	4	the	the	DET
cjal-3368	2	5	decision	decision	NOUN
cjal-3368	2	6	-	-	PUNCT
cjal-3368	2	7	making	make	VERB
cjal-3368	2	8	process	process	NOUN
cjal-3368	2	9	of	of	ADP
cjal-3368	2	10	the	the	DET
cjal-3368	2	11	frontline	frontline	NOUN
cjal-3368	2	12	tax	tax	NOUN
cjal-3368	2	13	bureaus	bureaus	PROPN
cjal-3368	2	14	in	in	ADP
cjal-3368	2	15	china	china	PROPN
cjal-3368	2	16	.	.	PUNCT
cjal-3368	3	1	it	it	PRON
cjal-3368	3	2	suggests	suggest	VERB
cjal-3368	3	3	that	that	SCONJ
cjal-3368	3	4	the	the	DET
cjal-3368	3	5	pressures	pressure	NOUN
cjal-3368	3	6	of	of	ADP
cjal-3368	3	7	the	the	DET
cjal-3368	3	8	revenue	revenue	NOUN
cjal-3368	3	9	target	target	NOUN
cjal-3368	3	10	,	,	PUNCT
cjal-3368	3	11	political	political	ADJ
cjal-3368	3	12	and	and	CCONJ
cjal-3368	3	13	social	social	ADJ
cjal-3368	3	14	networks	network	NOUN
cjal-3368	3	15	,	,	PUNCT
cjal-3368	3	16	and	and	CCONJ
cjal-3368	3	17	a	a	DET
cjal-3368	3	18	flawed	flawed	ADJ
cjal-3368	3	19	tax	tax	NOUN
cjal-3368	3	20	legal	legal	ADJ
cjal-3368	3	21	system	system	NOUN
cjal-3368	3	22	have	have	AUX
cjal-3368	3	23	shaped	shape	VERB
cjal-3368	3	24	the	the	DET
cjal-3368	3	25	frontline	frontline	NOUN
cjal-3368	3	26	tax	tax	NOUN
cjal-3368	3	27	bureaucrats	bureaucrat	NOUN
cjal-3368	3	28	’	'	PUNCT
cjal-3368	3	29	calculations	calculation	NOUN
cjal-3368	3	30	on	on	ADP
cjal-3368	3	31	costs	cost	NOUN
cjal-3368	3	32	and	and	CCONJ
cjal-3368	3	33	benefits	benefit	NOUN
cjal-3368	3	34	.	.	PUNCT
cjal-3368	4	1	drawing	draw	VERB
cjal-3368	4	2	on	on	ADP
cjal-3368	4	3	the	the	DET
cjal-3368	4	4	cost	cost	NOUN
cjal-3368	4	5	-	-	PUNCT
cjal-3368	4	6	benefit	benefit	NOUN
cjal-3368	4	7	analysis	analysis	NOUN
cjal-3368	4	8	,	,	PUNCT
cjal-3368	4	9	this	this	DET
cjal-3368	4	10	study	study	NOUN
cjal-3368	4	11	finds	find	VERB
cjal-3368	4	12	four	four	NUM
cjal-3368	4	13	types	type	NOUN
cjal-3368	4	14	of	of	ADP
cjal-3368	4	15	decisions	decision	NOUN
cjal-3368	4	16	in	in	ADP
cjal-3368	4	17	these	these	DET
cjal-3368	4	18	situations	situation	NOUN
cjal-3368	4	19	:	:	PUNCT
cjal-3368	4	20	symbolic	symbolic	ADJ
cjal-3368	4	21	enforcement	enforcement	NOUN
cjal-3368	4	22	,	,	PUNCT
cjal-3368	4	23	creative	creative	ADJ
cjal-3368	4	24	enforcement	enforcement	NOUN
cjal-3368	4	25	,	,	PUNCT
cjal-3368	4	26	weak	weak	ADJ
cjal-3368	4	27	enforcement	enforcement	NOUN
cjal-3368	4	28	,	,	PUNCT
cjal-3368	4	29	and	and	CCONJ
cjal-3368	4	30	negotiated	negotiate	VERB
cjal-3368	4	31	enforcement	enforcement	NOUN
cjal-3368	4	32	.	.	PUNCT
cjal-3368	5	1	the	the	DET
cjal-3368	5	2	study	study	NOUN
cjal-3368	5	3	suggests	suggest	VERB
cjal-3368	5	4	that	that	SCONJ
cjal-3368	5	5	to	to	PART
cjal-3368	5	6	discipline	discipline	VERB
cjal-3368	5	7	frontline	frontline	NOUN
cjal-3368	5	8	tax	tax	NOUN
cjal-3368	5	9	officials	official	NOUN
cjal-3368	5	10	is	be	AUX
cjal-3368	5	11	never	never	ADV
cjal-3368	5	12	easy	easy	ADJ
cjal-3368	5	13	since	since	SCONJ
cjal-3368	5	14	most	most	ADJ
cjal-3368	5	15	are	be	AUX
cjal-3368	5	16	constrained	constrain	VERB
cjal-3368	5	17	in	in	ADP
cjal-3368	5	18	a	a	DET
cjal-3368	5	19	vicious	vicious	ADJ
cjal-3368	5	20	circle	circle	NOUN
cjal-3368	5	21	.	.	PUNCT
cjal-3368	6	1	only	only	ADV
cjal-3368	6	2	when	when	SCONJ
cjal-3368	6	3	the	the	DET
cjal-3368	6	4	institutional	institutional	ADJ
cjal-3368	6	5	environment	environment	NOUN
cjal-3368	6	6	is	be	AUX
cjal-3368	6	7	changed	change	VERB
cjal-3368	6	8	can	can	AUX
cjal-3368	6	9	the	the	DET
cjal-3368	6	10	outcome	outcome	NOUN
cjal-3368	6	11	of	of	ADP
cjal-3368	6	12	law	law	NOUN
cjal-3368	6	13	enforcement	enforcement	NOUN
cjal-3368	6	14	be	be	AUX
cjal-3368	6	15	substantially	substantially	ADV
cjal-3368	6	16	enhanced	enhance	VERB
cjal-3368	6	17	.	.	PUNCT
cjal-3368	7	1	the	the	DET
cjal-3368	7	2	typology	typology	NOUN
cjal-3368	7	3	is	be	AUX
cjal-3368	7	4	shown	show	VERB
cjal-3368	7	5	to	to	PART
cjal-3368	7	6	be	be	AUX
cjal-3368	7	7	more	more	ADV
cjal-3368	7	8	applicable	applicable	ADJ
cjal-3368	7	9	and	and	CCONJ
cjal-3368	7	10	comprehensive	comprehensive	ADJ
cjal-3368	7	11	to	to	PART
cjal-3368	7	12	understand	understand	VERB
cjal-3368	7	13	the	the	DET
cjal-3368	7	14	problems	problem	NOUN
cjal-3368	7	15	of	of	ADP
cjal-3368	7	16	law	law	NOUN
cjal-3368	7	17	enforcement	enforcement	NOUN
cjal-3368	7	18	in	in	ADP
cjal-3368	7	19	developed	develop	VERB
cjal-3368	7	20	and	and	CCONJ
cjal-3368	7	21	developing	develop	VERB
cjal-3368	7	22	countries	country	NOUN
cjal-3368	7	23	.	.	PUNCT
cjal-3368	8	1	introduction	introduction	NOUN
cjal-3368	8	2	.......................................................................................................................	.......................................................................................................................	PROPN
cjal-3368	9	1	219	219	NUM
cjal-3368	9	2	studying	study	VERB
cjal-3368	9	3	everyday	everyday	ADJ
cjal-3368	9	4	practices	practice	NOUN
cjal-3368	9	5	in	in	ADP
cjal-3368	9	6	the	the	DET
cjal-3368	9	7	chinese	chinese	ADJ
cjal-3368	9	8	frontline	frontline	NOUN
cjal-3368	9	9	tax	tax	NOUN
cjal-3368	9	10	offices	office	NOUN
cjal-3368	9	11	........................	........................	PUNCT
cjal-3368	9	12	221	221	NUM
cjal-3368	9	13	the	the	DET
cjal-3368	9	14	institutional	institutional	ADJ
cjal-3368	9	15	arrangements	arrangement	NOUN
cjal-3368	9	16	of	of	ADP
cjal-3368	9	17	the	the	DET
cjal-3368	9	18	frontline	frontline	NOUN
cjal-3368	9	19	tax	tax	NOUN
cjal-3368	9	20	offices	office	NOUN
cjal-3368	9	21	in	in	ADP
cjal-3368	9	22	china	china	PROPN
cjal-3368	9	23	................	................	PUNCT
cjal-3368	9	24	226	226	NUM
cjal-3368	9	25	fiscal	fiscal	ADJ
cjal-3368	9	26	relations	relation	NOUN
cjal-3368	9	27	between	between	ADP
cjal-3368	9	28	the	the	DET
cjal-3368	9	29	center	center	NOUN
cjal-3368	9	30	and	and	CCONJ
cjal-3368	9	31	the	the	DET
cjal-3368	9	32	localities	locality	NOUN
cjal-3368	9	33	....................................................	....................................................	PUNCT
cjal-3368	9	34	227	227	NUM
cjal-3368	9	35	tax	tax	NOUN
cjal-3368	9	36	bureaus	bureaus	NOUN
cjal-3368	9	37	embedded	embed	VERB
cjal-3368	9	38	in	in	ADP
cjal-3368	9	39	the	the	DET
cjal-3368	9	40	political	political	ADJ
cjal-3368	9	41	and	and	CCONJ
cjal-3368	9	42	social	social	ADJ
cjal-3368	9	43	network	network	NOUN
cjal-3368	9	44	............................................	............................................	PUNCT
cjal-3368	9	45	229	229	NUM
cjal-3368	9	46	too	too	ADV
cjal-3368	9	47	many	many	ADJ
cjal-3368	9	48	discretions	discretion	NOUN
cjal-3368	9	49	:	:	PUNCT
cjal-3368	9	50	tax	tax	NOUN
cjal-3368	9	51	legislations	legislation	NOUN
cjal-3368	9	52	,	,	PUNCT
cjal-3368	9	53	procedures	procedure	NOUN
cjal-3368	9	54	and	and	CCONJ
cjal-3368	9	55	administrative	administrative	ADJ
cjal-3368	9	56	litigations	litigation	NOUN
cjal-3368	9	57	......	......	PUNCT
cjal-3368	9	58	232	232	NUM
cjal-3368	9	59	evaluating	evaluating	NOUN
cjal-3368	9	60	and	and	CCONJ
cjal-3368	9	61	disciplining	discipline	VERB
cjal-3368	9	62	the	the	DET
cjal-3368	9	63	frontline	frontline	NOUN
cjal-3368	9	64	tax	tax	NOUN
cjal-3368	9	65	officials	official	NOUN
cjal-3368	9	66	...................................................	...................................................	PUNCT
cjal-3368	9	67	235	235	NUM
cjal-3368	9	68	the	the	DET
cjal-3368	9	69	approach	approach	NOUN
cjal-3368	9	70	of	of	ADP
cjal-3368	9	71	cost	cost	NOUN
cjal-3368	9	72	-	-	PUNCT
cjal-3368	9	73	benefit	benefit	NOUN
cjal-3368	9	74	analysis	analysis	NOUN
cjal-3368	9	75	.........................................................................	.........................................................................	PUNCT
cjal-3368	9	76	239	239	NUM
cjal-3368	9	77	the	the	DET
cjal-3368	9	78	costs	cost	NOUN
cjal-3368	9	79	of	of	ADP
cjal-3368	9	80	enforcement	enforcement	NOUN
cjal-3368	9	81	..................................................................................................	..................................................................................................	PUNCT
cjal-3368	9	82	239	239	NUM
cjal-3368	9	83	the	the	DET
cjal-3368	9	84	benefits	benefit	NOUN
cjal-3368	9	85	of	of	ADP
cjal-3368	9	86	enforcement	enforcement	NOUN
cjal-3368	9	87	..............................................................................................	..............................................................................................	PUNCT
cjal-3368	9	88	240	240	NUM
cjal-3368	9	89			PROPN
cjal-3368	9	90	postdoctoral	postdoctoral	ADJ
cjal-3368	9	91	fellow	fellow	NOUN
cjal-3368	9	92	,	,	PUNCT
cjal-3368	9	93	centre	centre	NOUN
cjal-3368	9	94	for	for	ADP
cjal-3368	9	95	chinese	chinese	PROPN
cjal-3368	9	96	&	&	CCONJ
cjal-3368	9	97	comparative	comparative	ADJ
cjal-3368	9	98	law	law	NOUN
cjal-3368	9	99	,	,	PUNCT
cjal-3368	9	100	school	school	NOUN
cjal-3368	9	101	of	of	ADP
cjal-3368	9	102	law	law	NOUN
cjal-3368	9	103	,	,	PUNCT
cjal-3368	9	104	city	city	PROPN
cjal-3368	9	105	university	university	PROPN
cjal-3368	9	106	of	of	ADP
cjal-3368	9	107	hong	hong	PROPN
cjal-3368	9	108	kong	kong	PROPN
cjal-3368	9	109	.	.	PUNCT
cjal-3368	10	1	email	email	NOUN
cjal-3368	10	2	:	:	PUNCT
cjal-3368	11	1	huinaxiao2@cityu.edu.hk	huinaxiao2@cityu.edu.hk	PROPN
cjal-3368	11	2	.	.	PUNCT
cjal-3368	12	1	this	this	DET
cjal-3368	12	2	article	article	NOUN
cjal-3368	12	3	is	be	AUX
cjal-3368	12	4	partly	partly	ADV
cjal-3368	12	5	based	base	VERB
cjal-3368	12	6	on	on	ADP
cjal-3368	12	7	the	the	DET
cjal-3368	12	8	author	author	NOUN
cjal-3368	12	9	’s	’s	PART
cjal-3368	12	10	unpublished	unpublished	ADJ
cjal-3368	12	11	doctoral	doctoral	ADJ
cjal-3368	12	12	dissertation	dissertation	NOUN
cjal-3368	12	13	.	.	PUNCT
cjal-3368	13	1	2018	2018	NUM
cjal-3368	13	2	]	]	PUNCT
cjal-3368	13	3	why	why	SCONJ
cjal-3368	13	4	law	law	NOUN
cjal-3368	13	5	enforcement	enforcement	NOUN
cjal-3368	13	6	is	be	AUX
cjal-3368	13	7	weak	weak	ADJ
cjal-3368	13	8	in	in	ADP
cjal-3368	13	9	china	china	PROPN
cjal-3368	13	10	219	219	NUM
cjal-3368	13	11	four	four	NUM
cjal-3368	13	12	types	type	NOUN
cjal-3368	13	13	of	of	ADP
cjal-3368	13	14	enforcement	enforcement	NOUN
cjal-3368	13	15	practices	practice	NOUN
cjal-3368	13	16	............................................................................	............................................................................	PUNCT
cjal-3368	13	17	242	242	NUM
cjal-3368	13	18	symbolic	symbolic	ADJ
cjal-3368	13	19	enforcement	enforcement	NOUN
cjal-3368	13	20	........................................................................................................	........................................................................................................	PROPN
cjal-3368	13	21	242	242	NUM
cjal-3368	13	22	creative	creative	ADJ
cjal-3368	13	23	enforcement	enforcement	NOUN
cjal-3368	13	24	.........................................................................................................	.........................................................................................................	PROPN
cjal-3368	13	25	243	243	NUM
cjal-3368	13	26	weak	weak	ADJ
cjal-3368	13	27	enforcement	enforcement	NOUN
cjal-3368	13	28	..............................................................................................................	..............................................................................................................	PROPN
cjal-3368	14	1	250	250	NUM
cjal-3368	14	2	negotiated	negotiate	VERB
cjal-3368	14	3	enforcement	enforcement	NOUN
cjal-3368	14	4	.....................................................................................................	.....................................................................................................	NUM
cjal-3368	14	5	252	252	NUM
cjal-3368	14	6	the	the	DET
cjal-3368	14	7	pattern	pattern	NOUN
cjal-3368	14	8	as	as	ADP
cjal-3368	14	9	a	a	DET
cjal-3368	14	10	tool	tool	NOUN
cjal-3368	14	11	to	to	PART
cjal-3368	14	12	organize	organize	VERB
cjal-3368	14	13	previous	previous	ADJ
cjal-3368	14	14	studies	study	NOUN
cjal-3368	14	15	...................................................	...................................................	PUNCT
cjal-3368	14	16	256	256	NUM
cjal-3368	14	17	conclusions	conclusion	NOUN
cjal-3368	14	18	.........................................................................................................................	.........................................................................................................................	PUNCT
cjal-3368	14	19	258	258	NUM
cjal-3368	14	20	appendix	appendix	NOUN
cjal-3368	14	21	...............................................................................................................................	...............................................................................................................................	PUNCT
cjal-3368	14	22	260	260	NUM
cjal-3368	14	23	introduction	introduction	NOUN
cjal-3368	14	24	china	china	PROPN
cjal-3368	14	25	has	have	AUX
cjal-3368	14	26	long	long	ADV
cjal-3368	14	27	been	be	AUX
cjal-3368	14	28	labeled	label	VERB
cjal-3368	14	29	a	a	DET
cjal-3368	14	30	weak	weak	ADJ
cjal-3368	14	31	and	and	CCONJ
cjal-3368	14	32	lax	lax	ADJ
cjal-3368	14	33	enforcement	enforcement	NOUN
cjal-3368	14	34	country	country	NOUN
cjal-3368	14	35	due	due	ADP
cjal-3368	14	36	to	to	ADP
cjal-3368	14	37	its	its	PRON
cjal-3368	14	38	limited	limited	ADJ
cjal-3368	14	39	organizational	organizational	ADJ
cjal-3368	14	40	capacity	capacity	NOUN
cjal-3368	14	41	,	,	PUNCT
cjal-3368	14	42	1	1	NUM
cjal-3368	14	43	corruption	corruption	NOUN
cjal-3368	14	44	and	and	CCONJ
cjal-3368	14	45	local	local	ADJ
cjal-3368	14	46	protectionism	protectionism	NOUN
cjal-3368	14	47	.	.	PUNCT
cjal-3368	15	1	2	2	NUM
cjal-3368	15	2	to	to	PART
cjal-3368	15	3	curb	curb	VERB
cjal-3368	15	4	the	the	DET
cjal-3368	15	5	discretion	discretion	NOUN
cjal-3368	15	6	of	of	ADP
cjal-3368	15	7	enforcement	enforcement	NOUN
cjal-3368	15	8	agencies	agency	NOUN
cjal-3368	15	9	and	and	CCONJ
cjal-3368	15	10	overcome	overcome	VERB
cjal-3368	15	11	implementation	implementation	NOUN
cjal-3368	15	12	issues	issue	NOUN
cjal-3368	15	13	,	,	PUNCT
cjal-3368	15	14	the	the	DET
cjal-3368	15	15	central	central	ADJ
cjal-3368	15	16	government	government	NOUN
cjal-3368	15	17	launched	launch	VERB
cjal-3368	15	18	various	various	ADJ
cjal-3368	15	19	political	political	ADJ
cjal-3368	15	20	legal	legal	ADJ
cjal-3368	15	21	campaigns	campaign	NOUN
cjal-3368	15	22	to	to	PART
cjal-3368	15	23	enhance	enhance	VERB
cjal-3368	15	24	enforcement	enforcement	NOUN
cjal-3368	15	25	(	(	PUNCT
cjal-3368	15	26	also	also	ADV
cjal-3368	15	27	called	call	VERB
cjal-3368	15	28	ad	ad	X
cjal-3368	15	29	hoc	hoc	X
cjal-3368	15	30	enforcement,3	enforcement,3	NOUN
cjal-3368	15	31	selective	selective	ADJ
cjal-3368	15	32	enforcement,4	enforcement,4	NOUN
cjal-3368	15	33	or	or	CCONJ
cjal-3368	15	34	strike	strike	VERB
cjal-3368	15	35	hard5	hard5	NOUN
cjal-3368	15	36	)	)	PUNCT
cjal-3368	15	37	,	,	PUNCT
cjal-3368	15	38	known	know	VERB
cjal-3368	15	39	as	as	ADP
cjal-3368	15	40	“	"	PUNCT
cjal-3368	15	41	a	a	DET
cjal-3368	15	42	pattern	pattern	NOUN
cjal-3368	15	43	of	of	ADP
cjal-3368	15	44	long	long	ADJ
cjal-3368	15	45	periods	period	NOUN
cjal-3368	15	46	of	of	ADP
cjal-3368	15	47	weak	weak	ADJ
cjal-3368	15	48	and	and	CCONJ
cjal-3368	15	49	lax	lax	ADJ
cjal-3368	15	50	enforcement	enforcement	NOUN
cjal-3368	15	51	,	,	PUNCT
cjal-3368	15	52	followed	follow	VERB
cjal-3368	15	53	by	by	ADP
cjal-3368	15	54	short	short	ADJ
cjal-3368	15	55	periods	period	NOUN
cjal-3368	15	56	of	of	ADP
cjal-3368	15	57	strong	strong	ADJ
cjal-3368	15	58	and	and	CCONJ
cjal-3368	15	59	coercive	coercive	ADJ
cjal-3368	15	60	enforcement	enforcement	NOUN
cjal-3368	15	61	.	.	PUNCT
cjal-3368	15	62	”6	”6	NOUN
cjal-3368	15	63	1	1	NUM
cjal-3368	15	64	see	see	VERB
cjal-3368	15	65	sean	sean	PROPN
cjal-3368	15	66	cooney	cooney	PROPN
cjal-3368	15	67	,	,	PUNCT
cjal-3368	15	68	making	make	VERB
cjal-3368	15	69	chinese	chinese	ADJ
cjal-3368	15	70	labor	labor	NOUN
cjal-3368	15	71	law	law	NOUN
cjal-3368	15	72	work	work	NOUN
cjal-3368	15	73	:	:	PUNCT
cjal-3368	15	74	the	the	DET
cjal-3368	15	75	prospects	prospect	NOUN
cjal-3368	15	76	for	for	ADP
cjal-3368	15	77	regulatory	regulatory	ADJ
cjal-3368	15	78	innovation	innovation	NOUN
cjal-3368	15	79	in	in	ADP
cjal-3368	15	80	the	the	DET
cjal-3368	15	81	people	people	NOUN
cjal-3368	15	82	’s	’s	PART
cjal-3368	15	83	republic	republic	PROPN
cjal-3368	15	84	of	of	ADP
cjal-3368	15	85	china	china	PROPN
cjal-3368	15	86	,	,	PUNCT
cjal-3368	15	87	30	30	NUM
cjal-3368	15	88	fordham	fordham	PROPN
cjal-3368	15	89	int’l	int’l	PROPN
cjal-3368	15	90	l.j	l.j	PROPN
cjal-3368	15	91	.	.	PROPN
cjal-3368	15	92	1050	1050	NUM
cjal-3368	15	93	,	,	PUNCT
cjal-3368	15	94	1050	1050	NUM
cjal-3368	15	95	-	-	SYM
cjal-3368	15	96	51	51	NUM
cjal-3368	15	97	(	(	PUNCT
cjal-3368	15	98	2006	2006	NUM
cjal-3368	15	99	)	)	PUNCT
cjal-3368	15	100	.	.	PUNCT
cjal-3368	16	1	2	2	NUM
cjal-3368	16	2	see	see	VERB
cjal-3368	16	3	andrew	andrew	PROPN
cjal-3368	16	4	wedeman	wedeman	PROPN
cjal-3368	16	5	,	,	PUNCT
cjal-3368	16	6	from	from	ADP
cjal-3368	16	7	mao	mao	NOUN
cjal-3368	16	8	to	to	ADP
cjal-3368	16	9	market	market	NOUN
cjal-3368	16	10	:	:	PUNCT
cjal-3368	16	11	rent	rent	NOUN
cjal-3368	16	12	seeking	seeking	NOUN
cjal-3368	16	13	,	,	PUNCT
cjal-3368	16	14	local	local	ADJ
cjal-3368	16	15	protectionism	protectionism	NOUN
cjal-3368	16	16	,	,	PUNCT
cjal-3368	16	17	and	and	CCONJ
cjal-3368	16	18	marketization	marketization	NOUN
cjal-3368	16	19	in	in	ADP
cjal-3368	16	20	china	china	PROPN
cjal-3368	16	21	2	2	NUM
cjal-3368	16	22	-	-	SYM
cjal-3368	16	23	3	3	NUM
cjal-3368	16	24	(	(	PUNCT
cjal-3368	16	25	2003	2003	NUM
cjal-3368	16	26	)	)	PUNCT
cjal-3368	16	27	;	;	PUNCT
cjal-3368	16	28	melanie	melanie	PROPN
cjal-3368	16	29	manion	manion	NOUN
cjal-3368	16	30	,	,	PUNCT
cjal-3368	16	31	corruption	corruption	NOUN
cjal-3368	16	32	by	by	ADP
cjal-3368	16	33	design	design	NOUN
cjal-3368	16	34	,	,	PUNCT
cjal-3368	16	35	building	build	VERB
cjal-3368	16	36	clean	clean	ADJ
cjal-3368	16	37	government	government	NOUN
cjal-3368	16	38	in	in	ADP
cjal-3368	16	39	mainland	mainland	PROPN
cjal-3368	16	40	china	china	PROPN
cjal-3368	16	41	and	and	CCONJ
cjal-3368	16	42	hong	hong	PROPN
cjal-3368	16	43	kong	kong	PROPN
cjal-3368	16	44	85	85	NUM
cjal-3368	16	45	(	(	PUNCT
cjal-3368	16	46	2004	2004	NUM
cjal-3368	16	47	)	)	PUNCT
cjal-3368	16	48	;	;	PUNCT
cjal-3368	16	49	benjamin	benjamin	PROPN
cjal-3368	16	50	van	van	PROPN
cjal-3368	16	51	rooij	rooij	PROPN
cjal-3368	16	52	,	,	PUNCT
cjal-3368	16	53	regulating	regulate	VERB
cjal-3368	16	54	land	land	NOUN
cjal-3368	16	55	and	and	CCONJ
cjal-3368	16	56	pollution	pollution	NOUN
cjal-3368	16	57	in	in	ADP
cjal-3368	16	58	china	china	PROPN
cjal-3368	16	59	:	:	PUNCT
cjal-3368	16	60	lawmaking	lawmaking	NOUN
cjal-3368	16	61	,	,	PUNCT
cjal-3368	16	62	compliance	compliance	NOUN
cjal-3368	16	63	,	,	PUNCT
cjal-3368	16	64	and	and	CCONJ
cjal-3368	16	65	enforcement	enforcement	NOUN
cjal-3368	16	66	;	;	PUNCT
cjal-3368	16	67	theory	theory	NOUN
cjal-3368	16	68	and	and	CCONJ
cjal-3368	16	69	cases	case	NOUN
cjal-3368	16	70	264	264	NUM
cjal-3368	16	71	,	,	PUNCT
cjal-3368	16	72	271	271	NUM
cjal-3368	16	73	,	,	PUNCT
cjal-3368	16	74	283	283	NUM
cjal-3368	16	75	,	,	PUNCT
cjal-3368	16	76	288	288	NUM
cjal-3368	16	77	(	(	PUNCT
cjal-3368	16	78	2006	2006	NUM
cjal-3368	16	79	)	)	PUNCT
cjal-3368	16	80	.	.	PUNCT
cjal-3368	17	1	3	3	NUM
cjal-3368	17	2	benjamin	benjamin	PROPN
cjal-3368	17	3	van	van	PROPN
cjal-3368	17	4	rooij	rooij	PROPN
cjal-3368	17	5	,	,	PUNCT
cjal-3368	17	6	regulating	regulate	VERB
cjal-3368	17	7	land	land	NOUN
cjal-3368	17	8	and	and	CCONJ
cjal-3368	17	9	pollution	pollution	NOUN
cjal-3368	17	10	in	in	ADP
cjal-3368	17	11	china	china	PROPN
cjal-3368	17	12	:	:	PUNCT
cjal-3368	17	13	lawmaking	lawmaking	NOUN
cjal-3368	17	14	,	,	PUNCT
cjal-3368	17	15	compliance	compliance	NOUN
cjal-3368	17	16	,	,	PUNCT
cjal-3368	17	17	and	and	CCONJ
cjal-3368	17	18	enforcement	enforcement	NOUN
cjal-3368	17	19	;	;	PUNCT
cjal-3368	17	20	theory	theory	NOUN
cjal-3368	17	21	and	and	CCONJ
cjal-3368	17	22	cases	case	NOUN
cjal-3368	17	23	352	352	NUM
cjal-3368	17	24	(	(	PUNCT
cjal-3368	17	25	2006	2006	NUM
cjal-3368	17	26	)	)	PUNCT
cjal-3368	17	27	.	.	PUNCT
cjal-3368	18	1	4	4	NUM
cjal-3368	18	2	zhiyong	zhiyong	NOUN
cjal-3368	18	3	dai	dai	X
cjal-3368	18	4	(	(	PUNCT
cjal-3368	18	5	戴治勇	戴治勇	PROPN
cjal-3368	18	6	)	)	PUNCT
cjal-3368	18	7	,	,	PUNCT
cjal-3368	18	8	xuanzexing	xuanzexing	NOUN
cjal-3368	18	9	zhifa	zhifa	PROPN
cjal-3368	18	10	(	(	PUNCT
cjal-3368	18	11	选择性执法	选择性执法	NOUN
cjal-3368	18	12	)	)	PUNCT
cjal-3368	19	1	[	[	X
cjal-3368	19	2	selective	selective	ADJ
cjal-3368	19	3	enforcement	enforcement	NOUN
cjal-3368	19	4	of	of	ADP
cjal-3368	19	5	laws	law	NOUN
cjal-3368	19	6	]	]	PUNCT
cjal-3368	19	7	,	,	PUNCT
cjal-3368	19	8	4	4	NUM
cjal-3368	19	9	faxue	faxue	NOUN
cjal-3368	19	10	yanjiu	yanjiu	NOUN
cjal-3368	19	11	(	(	PUNCT
cjal-3368	19	12	法学研究	法学研究	PROPN
cjal-3368	19	13	)	)	PUNCT
cjal-3368	20	1	[	[	X
cjal-3368	20	2	chinese	chinese	ADJ
cjal-3368	20	3	journal	journal	NOUN
cjal-3368	20	4	of	of	ADP
cjal-3368	20	5	law	law	NOUN
cjal-3368	20	6	]	]	PUNCT
cjal-3368	20	7	28	28	NUM
cjal-3368	20	8	,	,	PUNCT
cjal-3368	20	9	28	28	NUM
cjal-3368	20	10	(	(	PUNCT
cjal-3368	20	11	2008	2008	NUM
cjal-3368	20	12	)	)	PUNCT
cjal-3368	20	13	5	5	NUM
cjal-3368	20	14	harold	harold	PROPN
cjal-3368	20	15	tanner	tanner	NOUN
cjal-3368	20	16	,	,	PUNCT
cjal-3368	20	17	strike	strike	VERB
cjal-3368	20	18	hard	hard	ADV
cjal-3368	20	19	:	:	PUNCT
cjal-3368	20	20	anti	anti	ADJ
cjal-3368	20	21	-	-	ADJ
cjal-3368	20	22	crime	crime	ADJ
cjal-3368	20	23	campaigns	campaign	NOUN
cjal-3368	20	24	and	and	CCONJ
cjal-3368	20	25	chinese	chinese	ADJ
cjal-3368	20	26	criminal	criminal	ADJ
cjal-3368	20	27	justice	justice	NOUN
cjal-3368	20	28	1979–1985	1979–1985	NUM
cjal-3368	20	29	(	(	PUNCT
cjal-3368	20	30	1999	1999	NUM
cjal-3368	20	31	)	)	PUNCT
cjal-3368	20	32	.	.	PUNCT
cjal-3368	21	1	6	6	NUM
cjal-3368	21	2	benjamin	benjamin	PROPN
cjal-3368	21	3	van	van	PROPN
cjal-3368	21	4	rooij	rooij	PROPN
cjal-3368	21	5	,	,	PUNCT
cjal-3368	21	6	the	the	DET
cjal-3368	21	7	campaign	campaign	NOUN
cjal-3368	21	8	enforcement	enforcement	NOUN
cjal-3368	21	9	style	style	NOUN
cjal-3368	21	10	:	:	PUNCT
cjal-3368	21	11	chinese	chinese	ADJ
cjal-3368	21	12	practice	practice	NOUN
cjal-3368	21	13	in	in	ADP
cjal-3368	21	14	context	context	NOUN
cjal-3368	21	15	and	and	CCONJ
cjal-3368	21	16	comparison	comparison	NOUN
cjal-3368	21	17	,	,	PUNCT
cjal-3368	21	18	in	in	ADP
cjal-3368	21	19	comparative	comparative	ADJ
cjal-3368	21	20	law	law	NOUN
cjal-3368	21	21	and	and	CCONJ
cjal-3368	21	22	regulation	regulation	NOUN
cjal-3368	21	23	:	:	PUNCT
cjal-3368	21	24	understanding	understand	VERB
cjal-3368	21	25	the	the	DET
cjal-3368	21	26	global	global	ADJ
cjal-3368	21	27	regulatory	regulatory	ADJ
cjal-3368	21	28	process	process	NOUN
cjal-3368	21	29	217	217	NUM
cjal-3368	21	30	,	,	PUNCT
cjal-3368	21	31	217	217	NUM
cjal-3368	21	32	(	(	PUNCT
cjal-3368	21	33	francesca	francesca	PROPN
cjal-3368	21	34	bignami	bignami	PROPN
cjal-3368	21	35	&	&	CCONJ
cjal-3368	21	36	david	david	PROPN
cjal-3368	21	37	zaring	zaring	PROPN
cjal-3368	21	38	ed	ed	PROPN
cjal-3368	21	39	.	.	PROPN
cjal-3368	21	40	,	,	PUNCT
cjal-3368	21	41	2016	2016	NUM
cjal-3368	21	42	)	)	PUNCT
cjal-3368	21	43	.	.	PUNCT
cjal-3368	22	1	see	see	VERB
cjal-3368	22	2	also	also	ADV
cjal-3368	22	3	,	,	PUNCT
cjal-3368	22	4	xin	xin	PROPN
cjal-3368	22	5	he	he	PRON
cjal-3368	22	6	,	,	PUNCT
cjal-3368	22	7	regulating	regulate	VERB
cjal-3368	22	8	rural	rural	ADJ
cjal-3368	22	9	-	-	PUNCT
cjal-3368	22	10	urban	urban	ADJ
cjal-3368	22	11	migrants	migrant	NOUN
cjal-3368	22	12	in	in	ADP
cjal-3368	22	13	beijing	beijing	PROPN
cjal-3368	22	14	:	:	PUNCT
cjal-3368	22	15	institutional	institutional	ADJ
cjal-3368	22	16	conflict	conflict	NOUN
cjal-3368	22	17	and	and	CCONJ
cjal-3368	22	18	ineffective	ineffective	ADJ
cjal-3368	22	19	campaigns	campaign	NOUN
cjal-3368	22	20	,	,	PUNCT
cjal-3368	22	21	39	39	NUM
cjal-3368	22	22	stan	stan	PROPN
cjal-3368	22	23	.	.	PUNCT
cjal-3368	23	1	j.	j.	PROPN
cjal-3368	23	2	int’l	int’l	PROPN
cjal-3368	23	3	l.	l.	PROPN
cjal-3368	23	4	177	177	NUM
cjal-3368	23	5	,	,	PUNCT
cjal-3368	23	6	177	177	NUM
cjal-3368	23	7	-	-	SYM
cjal-3368	23	8	78	78	NUM
cjal-3368	23	9	(	(	PUNCT
cjal-3368	23	10	2003	2003	NUM
cjal-3368	23	11	)	)	PUNCT
cjal-3368	23	12	;	;	PUNCT
cjal-3368	23	13	nicole	nicole	PROPN
cjal-3368	23	14	ning	ning	PROPN
cjal-3368	23	15	liu	liu	PROPN
cjal-3368	23	16	,	,	PUNCT
cjal-3368	23	17	carlos	carlos	PROPN
cjal-3368	23	18	wing	wing	NOUN
cjal-3368	23	19	-	-	PUNCT
cjal-3368	23	20	hung	hung	PROPN
cjal-3368	23	21	lo	lo	PROPN
cjal-3368	23	22	,	,	PUNCT
cjal-3368	23	23	xueyong	xueyong	PROPN
cjal-3368	23	24	zhan	zhan	PROPN
cjal-3368	23	25	,	,	PUNCT
cjal-3368	23	26	and	and	CCONJ
cjal-3368	23	27	wei	wei	PROPN
cjal-3368	23	28	wang	wang	PROPN
cjal-3368	23	29	,	,	PUNCT
cjal-3368	23	30	campaign	campaign	NOUN
cjal-3368	23	31	-	-	PUNCT
cjal-3368	23	32	style	style	NOUN
cjal-3368	23	33	enforcement	enforcement	NOUN
cjal-3368	23	34	and	and	CCONJ
cjal-3368	23	35	regulatory	regulatory	ADJ
cjal-3368	23	36	compliance	compliance	NOUN
cjal-3368	23	37	,	,	PUNCT
cjal-3368	23	38	75	75	NUM
cjal-3368	23	39	publ	publ	NOUN
cjal-3368	23	40	.	.	PUNCT
cjal-3368	24	1	admin	admin	PROPN
cjal-3368	24	2	.	.	PUNCT
cjal-3368	25	1	r.	r.	PROPN
cjal-3368	25	2	85	85	NUM
cjal-3368	25	3	,	,	PUNCT
cjal-3368	25	4	85	85	NUM
cjal-3368	25	5	(	(	PUNCT
cjal-3368	25	6	2014	2014	NUM
cjal-3368	25	7	)	)	PUNCT
cjal-3368	25	8	.	.	PUNCT
cjal-3368	26	1	220	220	NUM
cjal-3368	26	2	columbia	columbia	PROPN
cjal-3368	26	3	journal	journal	PROPN
cjal-3368	26	4	of	of	ADP
cjal-3368	26	5	asian	asian	ADJ
cjal-3368	26	6	law	law	NOUN
cjal-3368	27	1	[	[	X
cjal-3368	27	2	vol	vol	NOUN
cjal-3368	27	3	.	.	PUNCT
cjal-3368	28	1	31:218	31:218	NOUN
cjal-3368	28	2	another	another	DET
cjal-3368	28	3	strand	strand	NOUN
cjal-3368	28	4	of	of	ADP
cjal-3368	28	5	studies	study	NOUN
cjal-3368	28	6	has	have	AUX
cjal-3368	28	7	found	find	VERB
cjal-3368	28	8	a	a	DET
cjal-3368	28	9	mixed	mixed	ADJ
cjal-3368	28	10	enforcement	enforcement	NOUN
cjal-3368	28	11	style	style	NOUN
cjal-3368	28	12	,	,	PUNCT
cjal-3368	28	13	which	which	PRON
cjal-3368	28	14	is	be	AUX
cjal-3368	28	15	based	base	VERB
cjal-3368	28	16	on	on	ADP
cjal-3368	28	17	bureaucratic	bureaucratic	ADJ
cjal-3368	28	18	targets	target	NOUN
cjal-3368	28	19	(	(	PUNCT
cjal-3368	28	20	mandates	mandate	NOUN
cjal-3368	28	21	,	,	PUNCT
cjal-3368	28	22	quotas	quota	NOUN
cjal-3368	28	23	,	,	PUNCT
cjal-3368	28	24	top	top	ADJ
cjal-3368	28	25	-	-	PUNCT
cjal-3368	28	26	down	down	ADP
cjal-3368	28	27	personnel	personnel	NOUN
cjal-3368	28	28	assessment	assessment	NOUN
cjal-3368	28	29	,	,	PUNCT
cjal-3368	28	30	and	and	CCONJ
cjal-3368	28	31	cadre	cadre	NOUN
cjal-3368	28	32	evaluation	evaluation	NOUN
cjal-3368	28	33	)	)	PUNCT
cjal-3368	28	34	system.7	system.7	NOUN
cjal-3368	28	35	that	that	PRON
cjal-3368	28	36	is	be	AUX
cjal-3368	28	37	,	,	PUNCT
cjal-3368	28	38	local	local	ADJ
cjal-3368	28	39	agencies	agency	NOUN
cjal-3368	28	40	both	both	PRON
cjal-3368	28	41	“	"	PUNCT
cjal-3368	28	42	work	work	NOUN
cjal-3368	28	43	”	"	PUNCT
cjal-3368	28	44	very	very	ADV
cjal-3368	28	45	hard	hard	ADV
cjal-3368	28	46	and	and	CCONJ
cjal-3368	28	47	“	"	PUNCT
cjal-3368	28	48	shirk	shirk	NOUN
cjal-3368	28	49	”	"	PUNCT
cjal-3368	28	50	very	very	ADV
cjal-3368	28	51	ably	ably	ADV
cjal-3368	28	52	.	.	PUNCT
cjal-3368	29	1	o’brien	o’brien	PROPN
cjal-3368	29	2	and	and	CCONJ
cjal-3368	29	3	li	li	PROPN
cjal-3368	29	4	defined	define	VERB
cjal-3368	29	5	this	this	PRON
cjal-3368	29	6	as	as	ADP
cjal-3368	29	7	“	"	PUNCT
cjal-3368	29	8	selective	selective	ADJ
cjal-3368	29	9	policy	policy	NOUN
cjal-3368	29	10	implementation	implementation	NOUN
cjal-3368	29	11	”	"	PUNCT
cjal-3368	29	12	that	that	PRON
cjal-3368	29	13	implements	implement	VERB
cjal-3368	29	14	unpopular	unpopular	ADJ
cjal-3368	29	15	policies	policy	NOUN
cjal-3368	29	16	(	(	PUNCT
cjal-3368	29	17	birth	birth	NOUN
cjal-3368	29	18	control	control	NOUN
cjal-3368	29	19	,	,	PUNCT
cjal-3368	29	20	revenue	revenue	NOUN
cjal-3368	29	21	collection	collection	NOUN
cjal-3368	29	22	,	,	PUNCT
cjal-3368	29	23	funeral	funeral	NOUN
cjal-3368	29	24	reform	reform	NOUN
cjal-3368	29	25	)	)	PUNCT
cjal-3368	29	26	and	and	CCONJ
cjal-3368	29	27	sets	set	VERB
cjal-3368	29	28	popular	popular	ADJ
cjal-3368	29	29	policies	policy	NOUN
cjal-3368	29	30	(	(	PUNCT
cjal-3368	29	31	fee	fee	NOUN
cjal-3368	29	32	limits	limit	NOUN
cjal-3368	29	33	,	,	PUNCT
cjal-3368	29	34	village	village	NOUN
cjal-3368	29	35	election	election	NOUN
cjal-3368	29	36	,	,	PUNCT
cjal-3368	29	37	corruption	corruption	NOUN
cjal-3368	29	38	regulation	regulation	NOUN
cjal-3368	29	39	)	)	PUNCT
cjal-3368	29	40	aside.8	aside.8	PROPN
cjal-3368	29	41	cai	cai	PROPN
cjal-3368	29	42	found	find	VERB
cjal-3368	29	43	that	that	SCONJ
cjal-3368	29	44	under	under	ADP
cjal-3368	29	45	the	the	DET
cjal-3368	29	46	pressures	pressure	NOUN
cjal-3368	29	47	and	and	CCONJ
cjal-3368	29	48	incentives	incentive	NOUN
cjal-3368	29	49	of	of	ADP
cjal-3368	29	50	the	the	DET
cjal-3368	29	51	higher	high	ADJ
cjal-3368	29	52	level	level	NOUN
cjal-3368	29	53	government	government	NOUN
cjal-3368	29	54	,	,	PUNCT
cjal-3368	29	55	local	local	ADJ
cjal-3368	29	56	agents	agent	NOUN
cjal-3368	29	57	tended	tend	VERB
cjal-3368	29	58	to	to	PART
cjal-3368	29	59	engage	engage	VERB
cjal-3368	29	60	in	in	ADP
cjal-3368	29	61	statistical	statistical	ADJ
cjal-3368	29	62	inflation.9	inflation.9	PROPN
cjal-3368	29	63	birney	birney	PROPN
cjal-3368	29	64	defined	define	VERB
cjal-3368	29	65	it	it	PRON
cjal-3368	29	66	as	as	SCONJ
cjal-3368	29	67	the	the	DET
cjal-3368	29	68	“	"	PUNCT
cjal-3368	29	69	rule	rule	NOUN
cjal-3368	29	70	of	of	ADP
cjal-3368	29	71	mandates	mandate	NOUN
cjal-3368	29	72	”	"	PUNCT
cjal-3368	29	73	distinguished	distinguish	VERB
cjal-3368	29	74	from	from	ADP
cjal-3368	29	75	the	the	DET
cjal-3368	29	76	“	"	PUNCT
cjal-3368	29	77	rule	rule	NOUN
cjal-3368	29	78	of	of	ADP
cjal-3368	29	79	law	law	NOUN
cjal-3368	29	80	”	"	PUNCT
cjal-3368	29	81	,	,	PUNCT
cjal-3368	29	82	wherein	wherein	SCONJ
cjal-3368	29	83	higher	high	ADJ
cjal-3368	29	84	priority	priority	NOUN
cjal-3368	29	85	mandates	mandate	NOUN
cjal-3368	29	86	regarding	regard	VERB
cjal-3368	29	87	economic	economic	ADJ
cjal-3368	29	88	growth	growth	NOUN
cjal-3368	29	89	and	and	CCONJ
cjal-3368	29	90	revenue	revenue	NOUN
cjal-3368	29	91	collection	collection	NOUN
cjal-3368	29	92	undermine	undermine	VERB
cjal-3368	29	93	lower	low	ADJ
cjal-3368	29	94	priority	priority	NOUN
cjal-3368	29	95	mandates	mandate	NOUN
cjal-3368	29	96	like	like	ADP
cjal-3368	29	97	combatting	combat	VERB
cjal-3368	29	98	corruption	corruption	NOUN
cjal-3368	29	99	and	and	CCONJ
cjal-3368	29	100	enforcing	enforce	VERB
cjal-3368	29	101	election	election	NOUN
cjal-3368	29	102	law	law	NOUN
cjal-3368	29	103	.	.	PUNCT
cjal-3368	30	1	10	10	NUM
cjal-3368	30	2	instead	instead	ADV
cjal-3368	30	3	of	of	ADP
cjal-3368	30	4	examining	examine	VERB
cjal-3368	30	5	the	the	DET
cjal-3368	30	6	relationships	relationship	NOUN
cjal-3368	30	7	between	between	ADP
cjal-3368	30	8	different	different	ADJ
cjal-3368	30	9	types	type	NOUN
cjal-3368	30	10	of	of	ADP
cjal-3368	30	11	target	target	NOUN
cjal-3368	30	12	,	,	PUNCT
cjal-3368	30	13	recent	recent	ADJ
cjal-3368	30	14	studies	study	NOUN
cjal-3368	30	15	have	have	AUX
cjal-3368	30	16	focused	focus	VERB
cjal-3368	30	17	on	on	ADP
cjal-3368	30	18	a	a	DET
cjal-3368	30	19	single	single	ADJ
cjal-3368	30	20	type	type	NOUN
cjal-3368	30	21	of	of	ADP
cjal-3368	30	22	target	target	NOUN
cjal-3368	30	23	.	.	PUNCT
cjal-3368	31	1	for	for	ADP
cjal-3368	31	2	instance	instance	NOUN
cjal-3368	31	3	,	,	PUNCT
cjal-3368	31	4	in	in	ADP
cjal-3368	31	5	his	his	PRON
cjal-3368	31	6	insightful	insightful	ADJ
cjal-3368	31	7	study	study	NOUN
cjal-3368	31	8	,	,	PUNCT
cjal-3368	31	9	wang	wang	PROPN
cjal-3368	31	10	showed	show	VERB
cjal-3368	31	11	the	the	DET
cjal-3368	31	12	role	role	NOUN
cjal-3368	31	13	of	of	ADP
cjal-3368	31	14	cadre	cadre	NOUN
cjal-3368	31	15	evaluation	evaluation	NOUN
cjal-3368	31	16	in	in	ADP
cjal-3368	31	17	implementing	implement	VERB
cjal-3368	31	18	the	the	DET
cjal-3368	31	19	targets	target	NOUN
cjal-3368	31	20	of	of	ADP
cjal-3368	31	21	environment	environment	NOUN
cjal-3368	31	22	protection	protection	NOUN
cjal-3368	31	23	,	,	PUNCT
cjal-3368	31	24	as	as	SCONJ
cjal-3368	31	25	required	require	VERB
cjal-3368	31	26	by	by	ADP
cjal-3368	31	27	the	the	DET
cjal-3368	31	28	eleventh	eleventh	ADJ
cjal-3368	31	29	and	and	CCONJ
cjal-3368	31	30	twelfth	twelfth	ADJ
cjal-3368	31	31	five	five	NUM
cjal-3368	31	32	-	-	PUNCT
cjal-3368	31	33	year	year	NOUN
cjal-3368	31	34	plans	plan	NOUN
cjal-3368	31	35	.	.	PUNCT
cjal-3368	32	1	though	though	SCONJ
cjal-3368	32	2	the	the	DET
cjal-3368	32	3	top	top	ADJ
cjal-3368	32	4	-	-	PUNCT
cjal-3368	32	5	down	down	ADP
cjal-3368	32	6	target	target	NOUN
cjal-3368	32	7	approach	approach	NOUN
cjal-3368	32	8	achieved	achieve	VERB
cjal-3368	32	9	some	some	DET
cjal-3368	32	10	positive	positive	ADJ
cjal-3368	32	11	outcomes	outcome	NOUN
cjal-3368	32	12	,	,	PUNCT
cjal-3368	32	13	several	several	ADJ
cjal-3368	32	14	problems	problem	NOUN
cjal-3368	32	15	like	like	ADP
cjal-3368	32	16	goal	goal	NOUN
cjal-3368	32	17	specification	specification	NOUN
cjal-3368	32	18	,	,	PUNCT
cjal-3368	32	19	goal	goal	NOUN
cjal-3368	32	20	displacement	displacement	NOUN
cjal-3368	32	21	,	,	PUNCT
cjal-3368	32	22	information	information	NOUN
cjal-3368	32	23	asymmetry	asymmetry	NOUN
cjal-3368	32	24	and	and	CCONJ
cjal-3368	32	25	collusion	collusion	NOUN
cjal-3368	32	26	have	have	AUX
cjal-3368	32	27	undermined	undermine	VERB
cjal-3368	32	28	environmental	environmental	ADJ
cjal-3368	32	29	implementation.11	implementation.11	PROPN
cjal-3368	32	30	kostka	kostka	PROPN
cjal-3368	32	31	further	far	ADV
cjal-3368	32	32	examined	examine	VERB
cjal-3368	32	33	the	the	DET
cjal-3368	32	34	impacts	impact	NOUN
cjal-3368	32	35	of	of	ADP
cjal-3368	32	36	a	a	DET
cjal-3368	32	37	targets	target	NOUN
cjal-3368	32	38	system	system	NOUN
cjal-3368	32	39	on	on	ADP
cjal-3368	32	40	law	law	NOUN
cjal-3368	32	41	environmental	environmental	ADJ
cjal-3368	32	42	policy	policy	NOUN
cjal-3368	32	43	implementation	implementation	NOUN
cjal-3368	32	44	and	and	CCONJ
cjal-3368	32	45	7	7	NUM
cjal-3368	32	46	see	see	VERB
cjal-3368	32	47	alex	alex	PROPN
cjal-3368	32	48	wang	wang	PROPN
cjal-3368	32	49	,	,	PUNCT
cjal-3368	32	50	the	the	DET
cjal-3368	32	51	search	search	NOUN
cjal-3368	32	52	for	for	ADP
cjal-3368	32	53	sustainable	sustainable	ADJ
cjal-3368	32	54	legitimacy	legitimacy	NOUN
cjal-3368	32	55	:	:	PUNCT
cjal-3368	32	56	environmental	environmental	ADJ
cjal-3368	32	57	law	law	NOUN
cjal-3368	32	58	and	and	CCONJ
cjal-3368	32	59	bureaucracy	bureaucracy	NOUN
cjal-3368	32	60	in	in	ADP
cjal-3368	32	61	china	china	PROPN
cjal-3368	32	62	37	37	NUM
cjal-3368	32	63	harv	harv	NOUN
cjal-3368	32	64	.	.	PUNCT
cjal-3368	33	1	envtl	envtl	PROPN
cjal-3368	33	2	.	.	PUNCT
cjal-3368	34	1	l.	l.	PROPN
cjal-3368	34	2	rev	rev	PROPN
cjal-3368	34	3	.	.	PROPN
cjal-3368	34	4	365	365	NUM
cjal-3368	34	5	,	,	PUNCT
cjal-3368	34	6	365	365	NUM
cjal-3368	34	7	(	(	PUNCT
cjal-3368	34	8	2013	2013	NUM
cjal-3368	34	9	)	)	PUNCT
cjal-3368	34	10	;	;	PUNCT
cjal-3368	34	11	genia	genia	PROPN
cjal-3368	34	12	kostka	kostka	PROPN
cjal-3368	34	13	,	,	PUNCT
cjal-3368	34	14	command	command	NOUN
cjal-3368	34	15	without	without	ADP
cjal-3368	34	16	control	control	NOUN
cjal-3368	34	17	:	:	PUNCT
cjal-3368	34	18	the	the	DET
cjal-3368	34	19	case	case	NOUN
cjal-3368	34	20	of	of	ADP
cjal-3368	34	21	china	china	PROPN
cjal-3368	34	22	’s	’s	PART
cjal-3368	34	23	environmental	environmental	ADJ
cjal-3368	34	24	target	target	NOUN
cjal-3368	34	25	system	system	NOUN
cjal-3368	34	26	,	,	PUNCT
cjal-3368	34	27	10	10	NUM
cjal-3368	34	28	regul	regul	NOUN
cjal-3368	34	29	.	.	PUNCT
cjal-3368	34	30	&	&	CCONJ
cjal-3368	34	31	gov	gov	PROPN
cjal-3368	34	32	.	.	PROPN
cjal-3368	34	33	58	58	NUM
cjal-3368	34	34	(	(	PUNCT
cjal-3368	34	35	2016	2016	NUM
cjal-3368	34	36	)	)	PUNCT
cjal-3368	34	37	.	.	PUNCT
cjal-3368	34	38	8	8	NUM
cjal-3368	34	39	kevin	kevin	PROPN
cjal-3368	34	40	o’brien	o’brien	PROPN
cjal-3368	34	41	&	&	CCONJ
cjal-3368	34	42	lianjiang	lianjiang	PROPN
cjal-3368	34	43	li	li	PROPN
cjal-3368	34	44	,	,	PUNCT
cjal-3368	34	45	selective	selective	ADJ
cjal-3368	34	46	policy	policy	NOUN
cjal-3368	34	47	implementation	implementation	NOUN
cjal-3368	34	48	in	in	ADP
cjal-3368	34	49	rural	rural	ADJ
cjal-3368	34	50	china	china	PROPN
cjal-3368	34	51	,	,	PUNCT
cjal-3368	34	52	31	31	NUM
cjal-3368	34	53	comp	comp	NOUN
cjal-3368	34	54	.	.	PUNCT
cjal-3368	35	1	polit	polit	PROPN
cjal-3368	35	2	.	.	PROPN
cjal-3368	36	1	167	167	NUM
cjal-3368	36	2	,	,	PUNCT
cjal-3368	36	3	168	168	NUM
cjal-3368	36	4	(	(	PUNCT
cjal-3368	36	5	1999	1999	NUM
cjal-3368	36	6	)	)	PUNCT
cjal-3368	36	7	.	.	PUNCT
cjal-3368	37	1	9	9	NUM
cjal-3368	37	2	yongshun	yongshun	PROPN
cjal-3368	37	3	cai	cai	PROPN
cjal-3368	37	4	,	,	PUNCT
cjal-3368	37	5	between	between	ADP
cjal-3368	37	6	state	state	NOUN
cjal-3368	37	7	and	and	CCONJ
cjal-3368	37	8	peasants	peasant	NOUN
cjal-3368	37	9	:	:	PUNCT
cjal-3368	37	10	local	local	ADJ
cjal-3368	37	11	cadres	cadre	NOUN
cjal-3368	37	12	and	and	CCONJ
cjal-3368	37	13	statistical	statistical	ADJ
cjal-3368	37	14	reporting	reporting	NOUN
cjal-3368	37	15	in	in	ADP
cjal-3368	37	16	rural	rural	ADJ
cjal-3368	37	17	china	china	PROPN
cjal-3368	37	18	,	,	PUNCT
cjal-3368	37	19	163	163	NUM
cjal-3368	37	20	the	the	DET
cjal-3368	37	21	china	china	PROPN
cjal-3368	37	22	q.	q.	PROPN
cjal-3368	37	23	,783	,783	PROPN
cjal-3368	37	24	,	,	PUNCT
cjal-3368	37	25	803	803	NUM
cjal-3368	37	26	(	(	PUNCT
cjal-3368	37	27	2000	2000	NUM
cjal-3368	37	28	)	)	PUNCT
cjal-3368	37	29	.	.	PUNCT
cjal-3368	38	1	10	10	NUM
cjal-3368	38	2	mayling	mayling	PROPN
cjal-3368	38	3	birney	birney	PROPN
cjal-3368	38	4	,	,	PUNCT
cjal-3368	38	5	decentralization	decentralization	NOUN
cjal-3368	38	6	and	and	CCONJ
cjal-3368	38	7	veiled	veil	VERB
cjal-3368	38	8	corruption	corruption	NOUN
cjal-3368	38	9	under	under	ADP
cjal-3368	38	10	china	china	PROPN
cjal-3368	38	11	’s	’s	PART
cjal-3368	38	12	rule	rule	NOUN
cjal-3368	38	13	of	of	ADP
cjal-3368	38	14	mandates	mandate	NOUN
cjal-3368	38	15	,	,	PUNCT
cjal-3368	38	16	53	53	NUM
cjal-3368	38	17	world	world	PROPN
cjal-3368	38	18	dev	dev	PROPN
cjal-3368	38	19	.	.	PROPN
cjal-3368	38	20	55	55	NUM
cjal-3368	38	21	,	,	PUNCT
cjal-3368	38	22	55	55	NUM
cjal-3368	38	23	(	(	PUNCT
cjal-3368	38	24	2014	2014	NUM
cjal-3368	38	25	)	)	PUNCT
cjal-3368	38	26	.	.	PUNCT
cjal-3368	39	1	11	11	NUM
cjal-3368	39	2	wang	wang	PROPN
cjal-3368	39	3	,	,	PUNCT
cjal-3368	39	4	supra	supra	PROPN
cjal-3368	39	5	note	note	PROPN
cjal-3368	39	6	7	7	NUM
cjal-3368	39	7	,	,	PUNCT
cjal-3368	39	8	at	at	ADP
cjal-3368	39	9	374	374	NUM
cjal-3368	39	10	.	.	NOUN
cjal-3368	39	11	2018	2018	NUM
cjal-3368	39	12	]	]	PUNCT
cjal-3368	39	13	why	why	SCONJ
cjal-3368	39	14	law	law	NOUN
cjal-3368	39	15	enforcement	enforcement	NOUN
cjal-3368	39	16	is	be	AUX
cjal-3368	39	17	weak	weak	ADJ
cjal-3368	39	18	in	in	ADP
cjal-3368	39	19	china	china	PROPN
cjal-3368	39	20	221	221	NUM
cjal-3368	39	21	found	find	VERB
cjal-3368	39	22	four	four	NUM
cjal-3368	39	23	outcomes	outcome	NOUN
cjal-3368	39	24	based	base	VERB
cjal-3368	39	25	on	on	ADP
cjal-3368	39	26	two	two	NUM
cjal-3368	39	27	variables	variable	NOUN
cjal-3368	39	28	:	:	PUNCT
cjal-3368	39	29	intended	intended	ADJ
cjal-3368	39	30	or	or	CCONJ
cjal-3368	39	31	unintended	unintended	ADJ
cjal-3368	39	32	outcome	outcome	NOUN
cjal-3368	39	33	,	,	PUNCT
cjal-3368	39	34	and	and	CCONJ
cjal-3368	39	35	desirable	desirable	ADJ
cjal-3368	39	36	or	or	CCONJ
cjal-3368	39	37	undesirable	undesirable	ADJ
cjal-3368	39	38	outcome.12	outcome.12	NOUN
cjal-3368	39	39	to	to	ADP
cjal-3368	39	40	what	what	DET
cjal-3368	39	41	extent	extent	NOUN
cjal-3368	39	42	are	be	AUX
cjal-3368	39	43	these	these	DET
cjal-3368	39	44	findings	finding	NOUN
cjal-3368	39	45	true	true	ADJ
cjal-3368	39	46	in	in	ADP
cjal-3368	39	47	tax	tax	NOUN
cjal-3368	39	48	authorities	authority	NOUN
cjal-3368	39	49	?	?	PUNCT
cjal-3368	40	1	what	what	PRON
cjal-3368	40	2	are	be	AUX
cjal-3368	40	3	the	the	DET
cjal-3368	40	4	factors	factor	NOUN
cjal-3368	40	5	or	or	CCONJ
cjal-3368	40	6	motivations	motivation	NOUN
cjal-3368	40	7	that	that	PRON
cjal-3368	40	8	have	have	AUX
cjal-3368	40	9	shaped	shape	VERB
cjal-3368	40	10	the	the	DET
cjal-3368	40	11	behavior	behavior	NOUN
cjal-3368	40	12	patterns	pattern	NOUN
cjal-3368	40	13	of	of	ADP
cjal-3368	40	14	tax	tax	NOUN
cjal-3368	40	15	officials	official	NOUN
cjal-3368	40	16	?	?	PUNCT
cjal-3368	41	1	drawing	draw	VERB
cjal-3368	41	2	on	on	ADP
cjal-3368	41	3	a	a	DET
cjal-3368	41	4	cost	cost	NOUN
cjal-3368	41	5	-	-	PUNCT
cjal-3368	41	6	benefit	benefit	NOUN
cjal-3368	41	7	analysis	analysis	NOUN
cjal-3368	41	8	,	,	PUNCT
cjal-3368	41	9	this	this	DET
cjal-3368	41	10	article	article	NOUN
cjal-3368	41	11	examines	examine	VERB
cjal-3368	41	12	how	how	SCONJ
cjal-3368	41	13	the	the	DET
cjal-3368	41	14	frontline	frontline	NOUN
cjal-3368	41	15	tax	tax	NOUN
cjal-3368	41	16	authorities	authority	NOUN
cjal-3368	41	17	make	make	VERB
cjal-3368	41	18	decisions	decision	NOUN
cjal-3368	41	19	and	and	CCONJ
cjal-3368	41	20	in	in	ADP
cjal-3368	41	21	what	what	PRON
cjal-3368	41	22	circumstances	circumstance	NOUN
cjal-3368	41	23	a	a	DET
cjal-3368	41	24	particular	particular	ADJ
cjal-3368	41	25	decision	decision	NOUN
cjal-3368	41	26	is	be	AUX
cjal-3368	41	27	preferred	prefer	VERB
cjal-3368	41	28	.	.	PUNCT
cjal-3368	42	1	the	the	DET
cjal-3368	42	2	remainder	remainder	NOUN
cjal-3368	42	3	of	of	ADP
cjal-3368	42	4	this	this	DET
cjal-3368	42	5	article	article	NOUN
cjal-3368	42	6	begins	begin	VERB
cjal-3368	42	7	with	with	ADP
cjal-3368	42	8	the	the	DET
cjal-3368	42	9	descriptions	description	NOUN
cjal-3368	42	10	of	of	ADP
cjal-3368	42	11	the	the	DET
cjal-3368	42	12	tax	tax	NOUN
cjal-3368	42	13	authorities	authority	NOUN
cjal-3368	42	14	’	'	PUNCT
cjal-3368	42	15	structure	structure	NOUN
cjal-3368	42	16	in	in	ADP
cjal-3368	42	17	china	china	PROPN
cjal-3368	42	18	and	and	CCONJ
cjal-3368	42	19	data	datum	NOUN
cjal-3368	42	20	collection	collection	NOUN
cjal-3368	42	21	methods	method	NOUN
cjal-3368	42	22	of	of	ADP
cjal-3368	42	23	the	the	DET
cjal-3368	42	24	study	study	NOUN
cjal-3368	42	25	.	.	PUNCT
cjal-3368	43	1	it	it	PRON
cjal-3368	43	2	then	then	ADV
cjal-3368	43	3	presents	present	VERB
cjal-3368	43	4	the	the	DET
cjal-3368	43	5	institutional	institutional	ADJ
cjal-3368	43	6	environment	environment	NOUN
cjal-3368	43	7	of	of	ADP
cjal-3368	43	8	the	the	DET
cjal-3368	43	9	frontline	frontline	NOUN
cjal-3368	43	10	tax	tax	NOUN
cjal-3368	43	11	authorities	authority	NOUN
cjal-3368	43	12	.	.	PUNCT
cjal-3368	44	1	the	the	DET
cjal-3368	44	2	article	article	NOUN
cjal-3368	44	3	continues	continue	VERB
cjal-3368	44	4	with	with	ADP
cjal-3368	44	5	definitions	definition	NOUN
cjal-3368	44	6	of	of	ADP
cjal-3368	44	7	cost	cost	NOUN
cjal-3368	44	8	and	and	CCONJ
cjal-3368	44	9	benefit	benefit	NOUN
cjal-3368	44	10	;	;	PUNCT
cjal-3368	44	11	then	then	ADV
cjal-3368	44	12	the	the	DET
cjal-3368	44	13	four	four	NUM
cjal-3368	44	14	different	different	ADJ
cjal-3368	44	15	reactions	reaction	NOUN
cjal-3368	44	16	and	and	CCONJ
cjal-3368	44	17	outcomes	outcome	NOUN
cjal-3368	44	18	based	base	VERB
cjal-3368	44	19	on	on	ADP
cjal-3368	44	20	the	the	DET
cjal-3368	44	21	cost	cost	NOUN
cjal-3368	44	22	and	and	CCONJ
cjal-3368	44	23	benefit	benefit	VERB
cjal-3368	44	24	analysis	analysis	NOUN
cjal-3368	44	25	will	will	AUX
cjal-3368	44	26	be	be	AUX
cjal-3368	44	27	presented	present	VERB
cjal-3368	44	28	.	.	PUNCT
cjal-3368	45	1	it	it	PRON
cjal-3368	45	2	will	will	AUX
cjal-3368	45	3	end	end	VERB
cjal-3368	45	4	with	with	ADP
cjal-3368	45	5	some	some	DET
cjal-3368	45	6	discussions	discussion	NOUN
cjal-3368	45	7	.	.	PUNCT
cjal-3368	46	1	studying	study	VERB
cjal-3368	46	2	everyday	everyday	ADJ
cjal-3368	46	3	practices	practice	NOUN
cjal-3368	46	4	in	in	ADP
cjal-3368	46	5	the	the	DET
cjal-3368	46	6	chinese	chinese	ADJ
cjal-3368	46	7	frontline	frontline	NOUN
cjal-3368	46	8	tax	tax	NOUN
cjal-3368	46	9	offices	office	NOUN
cjal-3368	46	10	at	at	ADP
cjal-3368	46	11	the	the	DET
cjal-3368	46	12	end	end	NOUN
cjal-3368	46	13	of	of	ADP
cjal-3368	46	14	1993	1993	NUM
cjal-3368	46	15	,	,	PUNCT
cjal-3368	46	16	china	china	PROPN
cjal-3368	46	17	set	set	VERB
cjal-3368	46	18	up	up	ADP
cjal-3368	46	19	two	two	NUM
cjal-3368	46	20	administrative	administrative	ADJ
cjal-3368	46	21	tax	tax	NOUN
cjal-3368	46	22	systems	system	NOUN
cjal-3368	46	23	:	:	PUNCT
cjal-3368	46	24	state	state	NOUN
cjal-3368	46	25	and	and	CCONJ
cjal-3368	46	26	local	local	ADJ
cjal-3368	46	27	taxation	taxation	NOUN
cjal-3368	46	28	offices	office	NOUN
cjal-3368	46	29	(	(	PUNCT
cjal-3368	46	30	国家税务局和地方税务局	国家税务局和地方税务局	NOUN
cjal-3368	46	31	)	)	PUNCT
cjal-3368	46	32	(	(	PUNCT
cjal-3368	46	33	figure	figure	NOUN
cjal-3368	46	34	1	1	NUM
cjal-3368	46	35	)	)	PUNCT
cjal-3368	46	36	.	.	PUNCT
cjal-3368	47	1	besides	besides	SCONJ
cjal-3368	47	2	the	the	DET
cjal-3368	47	3	central	central	ADJ
cjal-3368	47	4	taxes	taxis	NOUN
cjal-3368	47	5	,	,	PUNCT
cjal-3368	47	6	the	the	DET
cjal-3368	47	7	state	state	NOUN
cjal-3368	47	8	bureau	bureau	NOUN
cjal-3368	47	9	also	also	ADV
cjal-3368	47	10	administered	administer	VERB
cjal-3368	47	11	shared	share	VERB
cjal-3368	47	12	taxes	taxis	NOUN
cjal-3368	47	13	such	such	ADJ
cjal-3368	47	14	as	as	ADP
cjal-3368	47	15	vat	vat	NOUN
cjal-3368	47	16	(	(	PUNCT
cjal-3368	47	17	value	value	NOUN
cjal-3368	47	18	-	-	PUNCT
cjal-3368	47	19	added	add	VERB
cjal-3368	47	20	tax	tax	NOUN
cjal-3368	47	21	)	)	PUNCT
cjal-3368	47	22	and	and	CCONJ
cjal-3368	47	23	part	part	NOUN
cjal-3368	47	24	of	of	ADP
cjal-3368	47	25	corporate	corporate	ADJ
cjal-3368	47	26	income	income	NOUN
cjal-3368	47	27	taxes	taxis	NOUN
cjal-3368	47	28	.	.	PUNCT
cjal-3368	48	1	the	the	DET
cjal-3368	48	2	local	local	ADJ
cjal-3368	48	3	bureau	bureau	NOUN
cjal-3368	48	4	managed	manage	VERB
cjal-3368	48	5	local	local	ADJ
cjal-3368	48	6	taxes	taxis	NOUN
cjal-3368	48	7	,	,	PUNCT
cjal-3368	48	8	individual	individual	ADJ
cjal-3368	48	9	income	income	NOUN
cjal-3368	48	10	tax	tax	NOUN
cjal-3368	48	11	and	and	CCONJ
cjal-3368	48	12	part	part	NOUN
cjal-3368	48	13	of	of	ADP
cjal-3368	48	14	corporate	corporate	ADJ
cjal-3368	48	15	income	income	NOUN
cjal-3368	48	16	taxes.13	taxes.13	VERB
cjal-3368	48	17	there	there	PRON
cjal-3368	48	18	were	be	VERB
cjal-3368	48	19	four	four	NUM
cjal-3368	48	20	levels	level	NOUN
cjal-3368	48	21	in	in	ADP
cjal-3368	48	22	the	the	DET
cjal-3368	48	23	state	state	NOUN
cjal-3368	48	24	taxation	taxation	NOUN
cjal-3368	48	25	structure	structure	NOUN
cjal-3368	48	26	:	:	PUNCT
cjal-3368	48	27	the	the	DET
cjal-3368	48	28	state	state	PROPN
cjal-3368	48	29	administration	administration	NOUN
cjal-3368	48	30	of	of	ADP
cjal-3368	48	31	taxation	taxation	NOUN
cjal-3368	48	32	(	(	PUNCT
cjal-3368	48	33	sat	sit	VERB
cjal-3368	48	34	)	)	PUNCT
cjal-3368	48	35	,	,	PUNCT
cjal-3368	48	36	the	the	DET
cjal-3368	48	37	provincial	provincial	ADJ
cjal-3368	48	38	office	office	NOUN
cjal-3368	48	39	,	,	PUNCT
cjal-3368	48	40	the	the	DET
cjal-3368	48	41	municipal	municipal	ADJ
cjal-3368	48	42	office	office	NOUN
cjal-3368	48	43	(	(	PUNCT
cjal-3368	48	44	including	include	VERB
cjal-3368	48	45	directly	directly	ADV
cjal-3368	48	46	governed	govern	VERB
cjal-3368	48	47	12	12	NUM
cjal-3368	48	48	kostka	kostka	PROPN
cjal-3368	48	49	,	,	PUNCT
cjal-3368	48	50	supra	supra	PROPN
cjal-3368	48	51	note	note	PROPN
cjal-3368	48	52	7	7	NUM
cjal-3368	48	53	,	,	PUNCT
cjal-3368	48	54	at	at	ADP
cjal-3368	48	55	62	62	NUM
cjal-3368	48	56	.	.	PUNCT
cjal-3368	48	57	13	13	NUM
cjal-3368	48	58	taxpayers	taxpayer	NOUN
cjal-3368	48	59	who	who	PRON
cjal-3368	48	60	pay	pay	VERB
cjal-3368	48	61	vat	vat	NOUN
cjal-3368	48	62	are	be	AUX
cjal-3368	48	63	required	require	VERB
cjal-3368	48	64	to	to	PART
cjal-3368	48	65	report	report	VERB
cjal-3368	48	66	corporate	corporate	ADJ
cjal-3368	48	67	income	income	NOUN
cjal-3368	48	68	tax	tax	NOUN
cjal-3368	48	69	to	to	ADP
cjal-3368	48	70	state	state	NOUN
cjal-3368	48	71	tax	tax	NOUN
cjal-3368	48	72	bureaus	bureaus	NOUN
cjal-3368	48	73	,	,	PUNCT
cjal-3368	48	74	and	and	CCONJ
cjal-3368	48	75	taxpayers	taxpayer	NOUN
cjal-3368	48	76	who	who	PRON
cjal-3368	48	77	pay	pay	VERB
cjal-3368	48	78	business	business	NOUN
cjal-3368	48	79	tax	tax	NOUN
cjal-3368	48	80	are	be	AUX
cjal-3368	48	81	required	require	VERB
cjal-3368	48	82	to	to	PART
cjal-3368	48	83	report	report	VERB
cjal-3368	48	84	corporate	corporate	ADJ
cjal-3368	48	85	income	income	NOUN
cjal-3368	48	86	tax	tax	NOUN
cjal-3368	48	87	to	to	ADP
cjal-3368	48	88	local	local	ADJ
cjal-3368	48	89	tax	tax	NOUN
cjal-3368	48	90	bureaus	bureaus	NOUN
cjal-3368	48	91	.	.	PUNCT
cjal-3368	49	1	see	see	VERB
cjal-3368	49	2	state	state	PROPN
cjal-3368	49	3	administration	administration	NOUN
cjal-3368	49	4	of	of	ADP
cjal-3368	49	5	taxation	taxation	NOUN
cjal-3368	49	6	(	(	PUNCT
cjal-3368	49	7	hereafter	hereafter	ADV
cjal-3368	49	8	sat	sit	VERB
cjal-3368	49	9	)	)	PUNCT
cjal-3368	49	10	,	,	PUNCT
cjal-3368	49	11	guanyu	guanyu	PROPN
cjal-3368	49	12	tiaozheng	tiaozheng	PROPN
cjal-3368	49	13	qiye	qiye	PROPN
cjal-3368	49	14	suodeshui	suodeshui	PROPN
cjal-3368	49	15	zhengguan	zhengguan	PROPN
cjal-3368	49	16	fanwei	fanwei	VERB
cjal-3368	49	17	wenti	wenti	PROPN
cjal-3368	49	18	de	de	X
cjal-3368	49	19	tongzhi	tongzhi	PROPN
cjal-3368	49	20	(	(	PUNCT
cjal-3368	49	21	关于调	关于调	PROPN
cjal-3368	49	22	整新增企业所得税征管范围问题的通知	整新增企业所得税征管范围问题的通知	NOUN
cjal-3368	49	23	)	)	PUNCT
cjal-3368	50	1	[	[	X
cjal-3368	50	2	notice	notice	NOUN
cjal-3368	50	3	on	on	ADP
cjal-3368	50	4	adjusting	adjust	VERB
cjal-3368	50	5	the	the	DET
cjal-3368	50	6	collection	collection	NOUN
cjal-3368	50	7	scope	scope	NOUN
cjal-3368	50	8	of	of	ADP
cjal-3368	50	9	corporate	corporate	ADJ
cjal-3368	50	10	income	income	NOUN
cjal-3368	50	11	tax	tax	NOUN
cjal-3368	50	12	law	law	NOUN
cjal-3368	50	13	]	]	PUNCT
cjal-3368	50	14	,	,	PUNCT
cjal-3368	50	15	available	available	ADJ
cjal-3368	50	16	at	at	ADP
cjal-3368	50	17	http://www.chinatax.gov.cn/n810341/n810765/n812171/n812675/c1190618/content.html	http://www.chinatax.gov.cn/n810341/n810765/n812171/n812675/c1190618/content.html	PROPN
cjal-3368	50	18	222	222	NUM
cjal-3368	50	19	columbia	columbia	PROPN
cjal-3368	50	20	journal	journal	PROPN
cjal-3368	50	21	of	of	ADP
cjal-3368	50	22	asian	asian	ADJ
cjal-3368	50	23	law	law	NOUN
cjal-3368	51	1	[	[	X
cjal-3368	51	2	vol	vol	NOUN
cjal-3368	51	3	.	.	PUNCT
cjal-3368	52	1	31:218	31:218	NUM
cjal-3368	52	2	city	city	NOUN
cjal-3368	52	3	and	and	CCONJ
cjal-3368	52	4	autonomous	autonomous	ADJ
cjal-3368	52	5	regions	region	NOUN
cjal-3368	52	6	)	)	PUNCT
cjal-3368	52	7	and	and	CCONJ
cjal-3368	52	8	the	the	DET
cjal-3368	52	9	county	county	NOUN
cjal-3368	52	10	office.14	office.14	VERB
cjal-3368	52	11	the	the	DET
cjal-3368	52	12	county	county	NOUN
cjal-3368	52	13	-	-	PUNCT
cjal-3368	52	14	level	level	NOUN
cjal-3368	52	15	taxation	taxation	NOUN
cjal-3368	52	16	office	office	NOUN
cjal-3368	52	17	was	be	AUX
cjal-3368	52	18	permitted	permit	VERB
cjal-3368	52	19	to	to	PART
cjal-3368	52	20	build	build	VERB
cjal-3368	52	21	sub	sub	NOUN
cjal-3368	52	22	-	-	NOUN
cjal-3368	52	23	offices	office	NOUN
cjal-3368	52	24	or	or	CCONJ
cjal-3368	52	25	stations.15	stations.15	VERB
cjal-3368	52	26	the	the	DET
cjal-3368	52	27	administrative	administrative	ADJ
cjal-3368	52	28	dimensions	dimension	NOUN
cjal-3368	52	29	,	,	PUNCT
cjal-3368	52	30	with	with	ADP
cjal-3368	52	31	respect	respect	NOUN
cjal-3368	52	32	to	to	ADP
cjal-3368	52	33	institution	institution	NOUN
cjal-3368	52	34	,	,	PUNCT
cjal-3368	52	35	cadre	cadre	NOUN
cjal-3368	52	36	,	,	PUNCT
cjal-3368	52	37	fund	fund	NOUN
cjal-3368	52	38	and	and	CCONJ
cjal-3368	52	39	leader	leader	NOUN
cjal-3368	52	40	’s	’s	PART
cjal-3368	52	41	position	position	NOUN
cjal-3368	52	42	,	,	PUNCT
cjal-3368	52	43	were	be	AUX
cjal-3368	52	44	vertically	vertically	ADV
cjal-3368	52	45	managed	manage	VERB
cjal-3368	52	46	.	.	PUNCT
cjal-3368	53	1	to	to	PART
cjal-3368	53	2	illustrate	illustrate	VERB
cjal-3368	53	3	,	,	PUNCT
cjal-3368	53	4	the	the	DET
cjal-3368	53	5	upper	upper	ADJ
cjal-3368	53	6	state	state	NOUN
cjal-3368	53	7	bureaus	bureaus	PROPN
cjal-3368	53	8	appointed	appoint	VERB
cjal-3368	53	9	and	and	CCONJ
cjal-3368	53	10	approved	approve	VERB
cjal-3368	53	11	the	the	DET
cjal-3368	53	12	president	president	NOUN
cjal-3368	53	13	and	and	CCONJ
cjal-3368	53	14	vice	vice	NOUN
cjal-3368	53	15	president	president	NOUN
cjal-3368	53	16	of	of	ADP
cjal-3368	53	17	the	the	DET
cjal-3368	53	18	lower	low	ADJ
cjal-3368	53	19	state	state	NOUN
cjal-3368	53	20	tax	tax	NOUN
cjal-3368	53	21	bureaus	bureaus	NOUN
cjal-3368	53	22	.	.	PUNCT
cjal-3368	54	1	local	local	ADJ
cjal-3368	54	2	administration	administration	NOUN
cjal-3368	54	3	of	of	ADP
cjal-3368	54	4	taxation	taxation	NOUN
cjal-3368	54	5	was	be	AUX
cjal-3368	54	6	established	establish	VERB
cjal-3368	54	7	based	base	VERB
cjal-3368	54	8	on	on	ADP
cjal-3368	54	9	the	the	DET
cjal-3368	54	10	administrative	administrative	ADJ
cjal-3368	54	11	hierarchy	hierarchy	NOUN
cjal-3368	54	12	of	of	ADP
cjal-3368	54	13	china	china	PROPN
cjal-3368	54	14	.	.	PUNCT
cjal-3368	55	1	there	there	PRON
cjal-3368	55	2	were	be	VERB
cjal-3368	55	3	three	three	NUM
cjal-3368	55	4	levels	level	NOUN
cjal-3368	55	5	:	:	PUNCT
cjal-3368	55	6	the	the	DET
cjal-3368	55	7	provincial	provincial	ADJ
cjal-3368	55	8	local	local	ADJ
cjal-3368	55	9	taxation	taxation	NOUN
cjal-3368	55	10	bureau	bureau	NOUN
cjal-3368	55	11	(	(	PUNCT
cjal-3368	55	12	including	include	VERB
cjal-3368	55	13	directly	directly	ADV
cjal-3368	55	14	governed	govern	VERB
cjal-3368	55	15	city	city	NOUN
cjal-3368	55	16	regions	region	NOUN
cjal-3368	55	17	and	and	CCONJ
cjal-3368	55	18	autonomous	autonomous	ADJ
cjal-3368	55	19	regions	region	NOUN
cjal-3368	55	20	)	)	PUNCT
cjal-3368	55	21	,	,	PUNCT
cjal-3368	55	22	the	the	DET
cjal-3368	55	23	municipal	municipal	ADJ
cjal-3368	55	24	local	local	ADJ
cjal-3368	55	25	taxation	taxation	NOUN
cjal-3368	55	26	bureau	bureau	NOUN
cjal-3368	55	27	and	and	CCONJ
cjal-3368	55	28	the	the	DET
cjal-3368	55	29	county	county	NOUN
cjal-3368	55	30	local	local	ADJ
cjal-3368	55	31	taxation	taxation	NOUN
cjal-3368	55	32	bureau	bureau	NOUN
cjal-3368	55	33	.	.	PUNCT
cjal-3368	56	1	their	their	PRON
cjal-3368	56	2	administrative	administrative	ADJ
cjal-3368	56	3	systems	system	NOUN
cjal-3368	56	4	,	,	PUNCT
cjal-3368	56	5	institutional	institutional	ADJ
cjal-3368	56	6	arrangements	arrangement	NOUN
cjal-3368	56	7	and	and	CCONJ
cjal-3368	56	8	recruitment	recruitment	NOUN
cjal-3368	56	9	were	be	AUX
cjal-3368	56	10	expected	expect	VERB
cjal-3368	56	11	to	to	PART
cjal-3368	56	12	follow	follow	VERB
cjal-3368	56	13	the	the	DET
cjal-3368	56	14	regulation	regulation	NOUN
cjal-3368	56	15	of	of	ADP
cjal-3368	56	16	local	local	ADJ
cjal-3368	56	17	governments	government	NOUN
cjal-3368	56	18	.	.	PUNCT
cjal-3368	57	1	both	both	DET
cjal-3368	57	2	local	local	ADJ
cjal-3368	57	3	governments	government	NOUN
cjal-3368	57	4	and	and	CCONJ
cjal-3368	57	5	the	the	DET
cjal-3368	57	6	sat	sit	VERB
cjal-3368	57	7	led	lead	VERB
cjal-3368	57	8	local	local	ADJ
cjal-3368	57	9	administration	administration	NOUN
cjal-3368	57	10	of	of	ADP
cjal-3368	57	11	taxation	taxation	NOUN
cjal-3368	57	12	,	,	PUNCT
cjal-3368	57	13	but	but	CCONJ
cjal-3368	57	14	the	the	DET
cjal-3368	57	15	former	former	ADJ
cjal-3368	57	16	played	play	VERB
cjal-3368	57	17	the	the	DET
cjal-3368	57	18	major	major	ADJ
cjal-3368	57	19	role	role	NOUN
cjal-3368	57	20	.	.	PUNCT
cjal-3368	58	1	the	the	DET
cjal-3368	58	2	sat	sit	VERB
cjal-3368	58	3	leadership	leadership	NOUN
cjal-3368	58	4	focused	focus	VERB
cjal-3368	58	5	on	on	ADP
cjal-3368	58	6	the	the	DET
cjal-3368	58	7	instruction	instruction	NOUN
cjal-3368	58	8	and	and	CCONJ
cjal-3368	58	9	coordination	coordination	NOUN
cjal-3368	58	10	of	of	ADP
cjal-3368	58	11	tax	tax	NOUN
cjal-3368	58	12	policy	policy	NOUN
cjal-3368	58	13	and	and	CCONJ
cjal-3368	58	14	business	business	NOUN
cjal-3368	58	15	,	,	PUNCT
cjal-3368	58	16	supervision	supervision	NOUN
cjal-3368	58	17	of	of	ADP
cjal-3368	58	18	the	the	DET
cjal-3368	58	19	tax	tax	NOUN
cjal-3368	58	20	system	system	NOUN
cjal-3368	58	21	and	and	CCONJ
cjal-3368	58	22	policy	policy	NOUN
cjal-3368	58	23	,	,	PUNCT
cjal-3368	58	24	and	and	CCONJ
cjal-3368	58	25	communication	communication	NOUN
cjal-3368	58	26	of	of	ADP
cjal-3368	58	27	good	good	ADJ
cjal-3368	58	28	practice	practice	NOUN
cjal-3368	58	29	.	.	PUNCT
cjal-3368	59	1	therefore	therefore	ADV
cjal-3368	59	2	,	,	PUNCT
cjal-3368	59	3	the	the	DET
cjal-3368	59	4	relationship	relationship	NOUN
cjal-3368	59	5	between	between	ADP
cjal-3368	59	6	sat	sit	VERB
cjal-3368	59	7	and	and	CCONJ
cjal-3368	59	8	local	local	ADJ
cjal-3368	59	9	administration	administration	NOUN
cjal-3368	59	10	of	of	ADP
cjal-3368	59	11	taxation	taxation	NOUN
cjal-3368	59	12	seemed	seem	VERB
cjal-3368	59	13	more	more	ADV
cjal-3368	59	14	cooperative	cooperative	ADJ
cjal-3368	59	15	than	than	ADP
cjal-3368	59	16	supervisory	supervisory	ADJ
cjal-3368	59	17	.	.	PUNCT
cjal-3368	60	1	one	one	NUM
cjal-3368	60	2	small	small	ADJ
cjal-3368	60	3	example	example	NOUN
cjal-3368	60	4	makes	make	VERB
cjal-3368	60	5	the	the	DET
cjal-3368	60	6	point	point	NOUN
cjal-3368	60	7	:	:	PUNCT
cjal-3368	60	8	the	the	DET
cjal-3368	60	9	candidate	candidate	NOUN
cjal-3368	60	10	for	for	ADP
cjal-3368	60	11	the	the	DET
cjal-3368	60	12	president	president	NOUN
cjal-3368	60	13	of	of	ADP
cjal-3368	60	14	the	the	DET
cjal-3368	60	15	provincial	provincial	ADJ
cjal-3368	60	16	local	local	ADJ
cjal-3368	60	17	administration	administration	NOUN
cjal-3368	60	18	of	of	ADP
cjal-3368	60	19	taxation	taxation	NOUN
cjal-3368	60	20	was	be	AUX
cjal-3368	60	21	approved	approve	VERB
cjal-3368	60	22	and	and	CCONJ
cjal-3368	60	23	appointed	appoint	VERB
cjal-3368	60	24	by	by	ADP
cjal-3368	60	25	local	local	ADJ
cjal-3368	60	26	government	government	NOUN
cjal-3368	60	27	after	after	ADP
cjal-3368	60	28	seeking	seek	VERB
cjal-3368	60	29	opinions	opinion	NOUN
cjal-3368	60	30	from	from	ADP
cjal-3368	60	31	the	the	DET
cjal-3368	60	32	sat	sat	NOUN
cjal-3368	60	33	.	.	PUNCT
cjal-3368	61	1	14	14	NUM
cjal-3368	62	1	i	i	PRON
cjal-3368	62	2	d.	d.	PROPN
cjal-3368	62	3	15	15	NUM
cjal-3368	62	4	local	local	ADJ
cjal-3368	62	5	taxation	taxation	NOUN
cjal-3368	62	6	bureaus	bureaus	NOUN
cjal-3368	62	7	at	at	ADP
cjal-3368	62	8	the	the	DET
cjal-3368	62	9	county	county	NOUN
cjal-3368	62	10	level	level	NOUN
cjal-3368	62	11	can	can	AUX
cjal-3368	62	12	also	also	ADV
cjal-3368	62	13	build	build	VERB
cjal-3368	62	14	sub	sub	NOUN
cjal-3368	62	15	-	-	NOUN
cjal-3368	62	16	offices	office	NOUN
cjal-3368	62	17	or	or	CCONJ
cjal-3368	62	18	stations	station	NOUN
cjal-3368	62	19	.	.	PUNCT
cjal-3368	63	1	2018	2018	NUM
cjal-3368	63	2	]	]	PUNCT
cjal-3368	63	3	why	why	SCONJ
cjal-3368	63	4	law	law	NOUN
cjal-3368	63	5	enforcement	enforcement	NOUN
cjal-3368	63	6	is	be	AUX
cjal-3368	63	7	weak	weak	ADJ
cjal-3368	63	8	in	in	ADP
cjal-3368	63	9	china	china	PROPN
cjal-3368	63	10	223	223	NUM
cjal-3368	63	11	figure	figure	NOUN
cjal-3368	63	12	1	1	NUM
cjal-3368	63	13	.	.	PUNCT
cjal-3368	64	1	organizational	organizational	ADJ
cjal-3368	64	2	chart	chart	NOUN
cjal-3368	64	3	of	of	ADP
cjal-3368	64	4	china	china	PROPN
cjal-3368	64	5	’s	’s	PART
cjal-3368	64	6	tax	tax	NOUN
cjal-3368	64	7	administration16	administration16	NOUN
cjal-3368	64	8	the	the	DET
cjal-3368	64	9	data	datum	NOUN
cjal-3368	64	10	of	of	ADP
cjal-3368	64	11	this	this	DET
cjal-3368	64	12	study	study	NOUN
cjal-3368	64	13	was	be	AUX
cjal-3368	64	14	complemented	complement	VERB
cjal-3368	64	15	by	by	ADP
cjal-3368	64	16	interviews	interview	NOUN
cjal-3368	64	17	with	with	ADP
cjal-3368	64	18	34	34	NUM
cjal-3368	64	19	tax	tax	NOUN
cjal-3368	64	20	officials	official	NOUN
cjal-3368	64	21	in	in	ADP
cjal-3368	64	22	a	a	DET
cjal-3368	64	23	state	state	NOUN
cjal-3368	64	24	county	county	NOUN
cjal-3368	64	25	-	-	PUNCT
cjal-3368	64	26	level	level	NOUN
cjal-3368	64	27	tax	tax	NOUN
cjal-3368	64	28	bureau	bureau	NOUN
cjal-3368	64	29	(	(	PUNCT
cjal-3368	64	30	bureau	bureau	PROPN
cjal-3368	64	31	p	p	X
cjal-3368	64	32	)	)	PUNCT
cjal-3368	64	33	and	and	CCONJ
cjal-3368	64	34	a	a	DET
cjal-3368	64	35	local	local	ADJ
cjal-3368	64	36	county	county	NOUN
cjal-3368	64	37	-	-	PUNCT
cjal-3368	64	38	level	level	NOUN
cjal-3368	64	39	tax	tax	NOUN
cjal-3368	64	40	bureau	bureau	NOUN
cjal-3368	64	41	(	(	PUNCT
cjal-3368	64	42	bureau	bureau	PROPN
cjal-3368	64	43	r	r	NOUN
cjal-3368	64	44	)	)	PUNCT
cjal-3368	64	45	in	in	ADP
cjal-3368	64	46	county	county	PROPN
cjal-3368	64	47	j	j	PROPN
cjal-3368	64	48	,	,	PUNCT
cjal-3368	64	49	southeast	southeast	PROPN
cjal-3368	64	50	china	china	PROPN
cjal-3368	64	51	.	.	PUNCT
cjal-3368	65	1	in	in	ADP
cjal-3368	65	2	2015	2015	NUM
cjal-3368	65	3	,	,	PUNCT
cjal-3368	65	4	the	the	DET
cjal-3368	65	5	county	county	NOUN
cjal-3368	65	6	’s	’s	PART
cjal-3368	65	7	gross	gross	ADJ
cjal-3368	65	8	domestic	domestic	ADJ
cjal-3368	65	9	product	product	NOUN
cjal-3368	65	10	per	per	ADP
cjal-3368	65	11	capita	capita	NOUN
cjal-3368	65	12	reached	reach	VERB
cjal-3368	65	13	25.7	25.7	NUM
cjal-3368	65	14	billion	billion	NUM
cjal-3368	65	15	rmb	rmb	NOUN
cjal-3368	65	16	,	,	PUNCT
cjal-3368	65	17	compared	compare	VERB
cjal-3368	65	18	with	with	ADP
cjal-3368	65	19	162	162	NUM
cjal-3368	65	20	billion	billion	NUM
cjal-3368	65	21	in	in	ADP
cjal-3368	65	22	the	the	DET
cjal-3368	65	23	strongest	strong	ADJ
cjal-3368	65	24	county	county	NOUN
cjal-3368	65	25	of	of	ADP
cjal-3368	65	26	the	the	DET
cjal-3368	65	27	province	province	NOUN
cjal-3368	65	28	(	(	PUNCT
cjal-3368	65	29	ranked	rank	VERB
cjal-3368	65	30	no	no	INTJ
cjal-3368	65	31	.	.	NOUN
cjal-3368	65	32	5	5	NUM
cjal-3368	65	33	in	in	ADP
cjal-3368	65	34	the	the	DET
cjal-3368	65	35	country)17	country)17	PROPN
cjal-3368	65	36	and	and	CCONJ
cjal-3368	65	37	4.2	4.2	NUM
cjal-3368	65	38	billion	billion	NUM
cjal-3368	65	39	in	in	ADP
cjal-3368	65	40	the	the	DET
cjal-3368	65	41	poorest	poor	ADJ
cjal-3368	65	42	county	county	NOUN
cjal-3368	65	43	of	of	ADP
cjal-3368	65	44	the	the	DET
cjal-3368	65	45	province.18	province.18	NOUN
cjal-3368	65	46	it	it	PRON
cjal-3368	65	47	covers	cover	VERB
cjal-3368	65	48	an	an	DET
cjal-3368	65	49	area	area	NOUN
cjal-3368	65	50	of	of	ADP
cjal-3368	65	51	2,100	2,100	NUM
cjal-3368	65	52	square	square	ADJ
cjal-3368	65	53	kilometers	kilometer	NOUN
cjal-3368	65	54	,	,	PUNCT
cjal-3368	65	55	with	with	ADP
cjal-3368	65	56	a	a	DET
cjal-3368	65	57	population	population	NOUN
cjal-3368	65	58	of	of	ADP
cjal-3368	65	59	0.86	0.86	NUM
cjal-3368	65	60	million	million	NUM
cjal-3368	65	61	and	and	CCONJ
cjal-3368	65	62	16	16	NUM
cjal-3368	65	63	towns.19	towns.19	NOUN
cjal-3368	65	64	the	the	DET
cjal-3368	65	65	county	county	NOUN
cjal-3368	65	66	is	be	AUX
cjal-3368	65	67	noted	note	VERB
cjal-3368	65	68	for	for	ADP
cjal-3368	65	69	its	its	PRON
cjal-3368	65	70	chemical	chemical	NOUN
cjal-3368	65	71	,	,	PUNCT
cjal-3368	65	72	agriculture	agriculture	NOUN
cjal-3368	65	73	,	,	PUNCT
cjal-3368	65	74	and	and	CCONJ
cjal-3368	65	75	tourism	tourism	NOUN
cjal-3368	65	76	industries	industry	NOUN
cjal-3368	65	77	.	.	PUNCT
cjal-3368	66	1	in	in	ADP
cjal-3368	66	2	bureau	bureau	PROPN
cjal-3368	66	3	p	p	X
cjal-3368	66	4	,	,	PUNCT
cjal-3368	66	5	there	there	PRON
cjal-3368	66	6	are	be	VERB
cjal-3368	66	7	eight	eight	NUM
cjal-3368	66	8	departments	department	NOUN
cjal-3368	66	9	,	,	PUNCT
cjal-3368	66	10	including	include	VERB
cjal-3368	66	11	departments	department	NOUN
cjal-3368	66	12	of	of	ADP
cjal-3368	66	13	personnel	personnel	NOUN
cjal-3368	66	14	and	and	CCONJ
cjal-3368	66	15	education	education	NOUN
cjal-3368	66	16	,	,	PUNCT
cjal-3368	66	17	supervision	supervision	NOUN
cjal-3368	66	18	,	,	PUNCT
cjal-3368	66	19	financial	financial	ADJ
cjal-3368	66	20	management	management	NOUN
cjal-3368	66	21	,	,	PUNCT
cjal-3368	66	22	tax	tax	NOUN
cjal-3368	66	23	policy	policy	NOUN
cjal-3368	66	24	,	,	PUNCT
cjal-3368	66	25	administration	administration	NOUN
cjal-3368	66	26	of	of	ADP
cjal-3368	66	27	tax	tax	NOUN
cjal-3368	66	28	collection	collection	NOUN
cjal-3368	66	29	,	,	PUNCT
cjal-3368	66	30	tax	tax	NOUN
cjal-3368	66	31	payment	payment	NOUN
cjal-3368	66	32	services	service	NOUN
cjal-3368	66	33	,	,	PUNCT
cjal-3368	66	34	information	information	NOUN
cjal-3368	66	35	management	management	NOUN
cjal-3368	66	36	,	,	PUNCT
cjal-3368	66	37	income	income	NOUN
cjal-3368	66	38	accounting	accounting	NOUN
cjal-3368	66	39	,	,	PUNCT
cjal-3368	66	40	an	an	DET
cjal-3368	66	41	audit	audit	NOUN
cjal-3368	66	42	bureau	bureau	NOUN
cjal-3368	66	43	,	,	PUNCT
cjal-3368	66	44	a	a	DET
cjal-3368	66	45	general	general	ADJ
cjal-3368	66	46	16	16	NUM
cjal-3368	66	47	see	see	NOUN
cjal-3368	66	48	sat	sit	VERB
cjal-3368	66	49	,	,	PUNCT
cjal-3368	66	50	organizational	organizational	ADJ
cjal-3368	66	51	chart	chart	NOUN
cjal-3368	66	52	of	of	ADP
cjal-3368	66	53	china	china	PROPN
cjal-3368	66	54	’s	’s	PART
cjal-3368	66	55	tax	tax	PROPN
cjal-3368	66	56	administration	administration	NOUN
cjal-3368	66	57	,	,	PUNCT
cjal-3368	66	58	http://www.chinatax.gov.cn/eng/n2367721/c2390734/content.html	http://www.chinatax.gov.cn/eng/n2367721/c2390734/content.html	NUM
cjal-3368	66	59	.	.	PUNCT
cjal-3368	67	1	17	17	NUM
cjal-3368	67	2	china	china	PROPN
cjal-3368	67	3	top	top	VERB
cjal-3368	67	4	100	100	NUM
cjal-3368	67	5	counties	county	NOUN
cjal-3368	67	6	yearbook	yearbook	VERB
cjal-3368	67	7	2015	2015	NUM
cjal-3368	67	8	.	.	PUNCT
cjal-3368	68	1	18	18	NUM
cjal-3368	68	2	provincial	provincial	ADJ
cjal-3368	68	3	statistical	statistical	ADJ
cjal-3368	68	4	yearbooks	yearbook	NOUN
cjal-3368	68	5	2016	2016	NUM
cjal-3368	68	6	.	.	PUNCT
cjal-3368	68	7	19	19	NUM
cjal-3368	68	8	the	the	DET
cjal-3368	68	9	county	county	NOUN
cjal-3368	68	10	government	government	NOUN
cjal-3368	68	11	annual	annual	ADJ
cjal-3368	68	12	working	working	NOUN
cjal-3368	68	13	report	report	NOUN
cjal-3368	68	14	2016	2016	NUM
cjal-3368	68	15	.	.	PUNCT
cjal-3368	69	1	224	224	NUM
cjal-3368	69	2	columbia	columbia	PROPN
cjal-3368	69	3	journal	journal	PROPN
cjal-3368	69	4	of	of	ADP
cjal-3368	69	5	asian	asian	ADJ
cjal-3368	69	6	law	law	NOUN
cjal-3368	70	1	[	[	X
cjal-3368	70	2	vol	vol	NOUN
cjal-3368	70	3	.	.	PUNCT
cjal-3368	71	1	31:218	31:218	NUM
cjal-3368	71	2	county	county	NOUN
cjal-3368	71	3	-	-	PUNCT
cjal-3368	71	4	level	level	NOUN
cjal-3368	71	5	tax	tax	NOUN
cjal-3368	71	6	bureau	bureau	NOUN
cjal-3368	71	7	department	department	PROPN
cjal-3368	71	8	of	of	ADP
cjal-3368	71	9	audit	audit	PROPN
cjal-3368	71	10	*	*	PUNCT
cjal-3368	71	11	department	department	NOUN
cjal-3368	71	12	of	of	ADP
cjal-3368	71	13	policy	policy	NOUN
cjal-3368	71	14	and	and	CCONJ
cjal-3368	71	15	regulation	regulation	NOUN
cjal-3368	71	16	*	*	PUNCT
cjal-3368	71	17	department	department	PROPN
cjal-3368	71	18	of	of	ADP
cjal-3368	71	19	supervision	supervision	PROPN
cjal-3368	71	20	department	department	PROPN
cjal-3368	71	21	of	of	ADP
cjal-3368	71	22	administration	administration	NOUN
cjal-3368	71	23	of	of	ADP
cjal-3368	71	24	tax	tax	NOUN
cjal-3368	71	25	collection	collection	PROPN
cjal-3368	71	26	*	*	PUNCT
cjal-3368	71	27	department	department	PROPN
cjal-3368	71	28	of	of	ADP
cjal-3368	71	29	information	information	NOUN
cjal-3368	71	30	management	management	PROPN
cjal-3368	71	31	department	department	PROPN
cjal-3368	71	32	of	of	ADP
cjal-3368	71	33	taxpayer	taxpayer	PROPN
cjal-3368	71	34	services	services	PROPN
cjal-3368	71	35	*	*	PROPN
cjal-3368	71	36	department	department	PROPN
cjal-3368	71	37	of	of	ADP
cjal-3368	71	38	financial	financial	PROPN
cjal-3368	71	39	affairs	affairs	PROPN
cjal-3368	71	40	department	department	PROPN
cjal-3368	71	41	of	of	ADP
cjal-3368	71	42	administrative	administrative	ADJ
cjal-3368	71	43	managment	managment	PROPN
cjal-3368	71	44	*	*	PUNCT
cjal-3368	71	45	tax	tax	NOUN
cjal-3368	71	46	branches	branch	NOUN
cjal-3368	71	47	*	*	NOUN
cjal-3368	71	48	office	office	NOUN
cjal-3368	71	49	,	,	PUNCT
cjal-3368	71	50	and	and	CCONJ
cjal-3368	71	51	six	six	NUM
cjal-3368	71	52	tax	tax	NOUN
cjal-3368	71	53	branches	branch	NOUN
cjal-3368	71	54	(	(	PUNCT
cjal-3368	71	55	figure	figure	NOUN
cjal-3368	71	56	2	2	NUM
cjal-3368	71	57	)	)	PUNCT
cjal-3368	71	58	.	.	PUNCT
cjal-3368	72	1	the	the	DET
cjal-3368	72	2	six	six	NUM
cjal-3368	72	3	branches	branch	NOUN
cjal-3368	72	4	administer	administer	VERB
cjal-3368	72	5	different	different	ADJ
cjal-3368	72	6	types	type	NOUN
cjal-3368	72	7	of	of	ADP
cjal-3368	72	8	taxpayers	taxpayer	NOUN
cjal-3368	72	9	.	.	PUNCT
cjal-3368	73	1	regarding	regard	VERB
cjal-3368	73	2	the	the	DET
cjal-3368	73	3	sectors	sector	NOUN
cjal-3368	73	4	,	,	PUNCT
cjal-3368	73	5	the	the	DET
cjal-3368	73	6	first	first	ADJ
cjal-3368	73	7	branch	branch	NOUN
cjal-3368	73	8	takes	take	VERB
cjal-3368	73	9	charge	charge	NOUN
cjal-3368	73	10	of	of	ADP
cjal-3368	73	11	larger	large	ADJ
cjal-3368	73	12	businesses	business	NOUN
cjal-3368	73	13	(	(	PUNCT
cjal-3368	73	14	including	include	VERB
cjal-3368	73	15	the	the	DET
cjal-3368	73	16	financial	financial	ADJ
cjal-3368	73	17	and	and	CCONJ
cjal-3368	73	18	insurance	insurance	NOUN
cjal-3368	73	19	sector	sector	NOUN
cjal-3368	73	20	)	)	PUNCT
cjal-3368	73	21	;	;	PUNCT
cjal-3368	73	22	the	the	DET
cjal-3368	73	23	second	second	ADJ
cjal-3368	73	24	branch	branch	NOUN
cjal-3368	73	25	collects	collect	VERB
cjal-3368	73	26	taxes	taxis	NOUN
cjal-3368	73	27	from	from	ADP
cjal-3368	73	28	export	export	NOUN
cjal-3368	73	29	enterprises	enterprise	NOUN
cjal-3368	73	30	and	and	CCONJ
cjal-3368	73	31	overseas	overseas	ADV
cjal-3368	73	32	-	-	PUNCT
cjal-3368	73	33	funded	fund	VERB
cjal-3368	73	34	enterprises	enterprise	NOUN
cjal-3368	73	35	;	;	PUNCT
cjal-3368	73	36	the	the	DET
cjal-3368	73	37	third	third	ADJ
cjal-3368	73	38	branch	branch	NOUN
cjal-3368	73	39	manages	manage	VERB
cjal-3368	73	40	the	the	DET
cjal-3368	73	41	taxes	taxis	NOUN
cjal-3368	73	42	from	from	ADP
cjal-3368	73	43	the	the	DET
cjal-3368	73	44	stone	stone	NOUN
cjal-3368	73	45	materials	material	NOUN
cjal-3368	73	46	industry	industry	NOUN
cjal-3368	73	47	and	and	CCONJ
cjal-3368	73	48	gas	gas	NOUN
cjal-3368	73	49	stations	station	NOUN
cjal-3368	73	50	;	;	PUNCT
cjal-3368	73	51	and	and	CCONJ
cjal-3368	73	52	the	the	DET
cjal-3368	73	53	fourth	fourth	ADJ
cjal-3368	73	54	,	,	PUNCT
cjal-3368	73	55	fifth	fifth	ADJ
cjal-3368	73	56	,	,	PUNCT
cjal-3368	73	57	and	and	CCONJ
cjal-3368	73	58	sixth	sixth	ADJ
cjal-3368	73	59	branches	branch	NOUN
cjal-3368	73	60	deal	deal	VERB
cjal-3368	73	61	with	with	ADP
cjal-3368	73	62	smaller	small	ADJ
cjal-3368	73	63	-	-	PUNCT
cjal-3368	73	64	sized	sized	ADJ
cjal-3368	73	65	enterprises	enterprise	NOUN
cjal-3368	73	66	that	that	PRON
cjal-3368	73	67	pay	pay	VERB
cjal-3368	73	68	less	less	ADJ
cjal-3368	73	69	than	than	ADP
cjal-3368	73	70	1	1	NUM
cjal-3368	73	71	million	million	NUM
cjal-3368	73	72	rmb	rmb	NOUN
cjal-3368	73	73	annually	annually	ADV
cjal-3368	73	74	.	.	PUNCT
cjal-3368	74	1	with	with	ADP
cjal-3368	74	2	respect	respect	NOUN
cjal-3368	74	3	to	to	ADP
cjal-3368	74	4	the	the	DET
cjal-3368	74	5	size	size	NOUN
cjal-3368	74	6	of	of	ADP
cjal-3368	74	7	the	the	DET
cjal-3368	74	8	businesses	business	NOUN
cjal-3368	74	9	,	,	PUNCT
cjal-3368	74	10	the	the	DET
cjal-3368	74	11	first	first	ADJ
cjal-3368	74	12	and	and	CCONJ
cjal-3368	74	13	second	second	ADJ
cjal-3368	74	14	branches	branch	NOUN
cjal-3368	74	15	administer	administer	VERB
cjal-3368	74	16	large	large	ADJ
cjal-3368	74	17	businesses	business	NOUN
cjal-3368	74	18	(	(	PUNCT
cjal-3368	74	19	which	which	PRON
cjal-3368	74	20	pay	pay	VERB
cjal-3368	74	21	more	more	ADJ
cjal-3368	74	22	than	than	ADP
cjal-3368	74	23	1	1	NUM
cjal-3368	74	24	million	million	NUM
cjal-3368	74	25	per	per	ADP
cjal-3368	74	26	year	year	NOUN
cjal-3368	74	27	)	)	PUNCT
cjal-3368	74	28	,	,	PUNCT
cjal-3368	74	29	while	while	SCONJ
cjal-3368	74	30	the	the	DET
cjal-3368	74	31	remaining	remain	VERB
cjal-3368	74	32	two	two	NUM
cjal-3368	74	33	branches	branch	NOUN
cjal-3368	74	34	manage	manage	VERB
cjal-3368	74	35	all	all	DET
cjal-3368	74	36	small	small	ADJ
cjal-3368	74	37	and	and	CCONJ
cjal-3368	74	38	medium	medium	ADJ
cjal-3368	74	39	sized	sized	ADJ
cjal-3368	74	40	enterprises	enterprise	NOUN
cjal-3368	74	41	and	and	CCONJ
cjal-3368	74	42	individually	individually	ADV
cjal-3368	74	43	owned	own	VERB
cjal-3368	74	44	businesses	business	NOUN
cjal-3368	74	45	.	.	PUNCT
cjal-3368	75	1	in	in	ADP
cjal-3368	75	2	total	total	ADJ
cjal-3368	75	3	,	,	PUNCT
cjal-3368	75	4	102	102	NUM
cjal-3368	75	5	staff	staff	NOUN
cjal-3368	75	6	members	member	NOUN
cjal-3368	75	7	were	be	AUX
cjal-3368	75	8	working	work	VERB
cjal-3368	75	9	for	for	ADP
cjal-3368	75	10	bureau	bureau	NOUN
cjal-3368	75	11	p	p	NOUN
cjal-3368	75	12	in	in	ADP
cjal-3368	75	13	2016	2016	NUM
cjal-3368	75	14	.	.	PUNCT
cjal-3368	76	1	in	in	ADP
cjal-3368	76	2	order	order	NOUN
cjal-3368	76	3	to	to	PART
cjal-3368	76	4	make	make	VERB
cjal-3368	76	5	paying	pay	VERB
cjal-3368	76	6	tax	tax	NOUN
cjal-3368	76	7	easier	easy	ADJ
cjal-3368	76	8	,	,	PUNCT
cjal-3368	76	9	the	the	DET
cjal-3368	76	10	sixth	sixth	ADJ
cjal-3368	76	11	and	and	CCONJ
cjal-3368	76	12	seventh	seventh	ADJ
cjal-3368	76	13	branches	branch	NOUN
cjal-3368	76	14	are	be	AUX
cjal-3368	76	15	located	locate	VERB
cjal-3368	76	16	in	in	ADP
cjal-3368	76	17	different	different	ADJ
cjal-3368	76	18	places	place	NOUN
cjal-3368	76	19	to	to	ADP
cjal-3368	76	20	bureau	bureau	PROPN
cjal-3368	76	21	p.	p.	NOUN
cjal-3368	76	22	figure	figure	NOUN
cjal-3368	76	23	2	2	NUM
cjal-3368	76	24	.	.	PUNCT
cjal-3368	77	1	the	the	DET
cjal-3368	77	2	organizations	organization	NOUN
cjal-3368	77	3	of	of	ADP
cjal-3368	77	4	the	the	DET
cjal-3368	77	5	county	county	NOUN
cjal-3368	77	6	-	-	PUNCT
cjal-3368	77	7	level	level	NOUN
cjal-3368	77	8	tax	tax	NOUN
cjal-3368	77	9	bureau	bureau	NOUN
cjal-3368	77	10	in	in	ADP
cjal-3368	77	11	china	china	PROPN
cjal-3368	77	12	2018	2018	NUM
cjal-3368	77	13	]	]	PUNCT
cjal-3368	77	14	why	why	SCONJ
cjal-3368	77	15	law	law	NOUN
cjal-3368	77	16	enforcement	enforcement	NOUN
cjal-3368	77	17	is	be	AUX
cjal-3368	77	18	weak	weak	ADJ
cjal-3368	77	19	in	in	ADP
cjal-3368	77	20	china	china	PROPN
cjal-3368	77	21	225	225	NUM
cjal-3368	77	22	notes	note	NOUN
cjal-3368	77	23	:	:	PUNCT
cjal-3368	77	24	the	the	DET
cjal-3368	77	25	departments	department	NOUN
cjal-3368	77	26	marked	mark	VERB
cjal-3368	77	27	with	with	ADP
cjal-3368	77	28	an	an	DET
cjal-3368	77	29	asterisk	asterisk	NOUN
cjal-3368	77	30	(	(	PUNCT
cjal-3368	77	31	*	*	NOUN
cjal-3368	77	32	)	)	PUNCT
cjal-3368	77	33	were	be	AUX
cjal-3368	77	34	interviewed	interview	VERB
cjal-3368	77	35	;	;	PUNCT
cjal-3368	77	36	the	the	DET
cjal-3368	77	37	three	three	NUM
cjal-3368	77	38	dotted	dotted	ADJ
cjal-3368	77	39	boxes	box	NOUN
cjal-3368	77	40	were	be	AUX
cjal-3368	77	41	the	the	DET
cjal-3368	77	42	departments	department	NOUN
cjal-3368	77	43	held	hold	VERB
cjal-3368	77	44	by	by	ADP
cjal-3368	77	45	bureau	bureau	PROPN
cjal-3368	77	46	r.	r.	PROPN
cjal-3368	77	47	bureau	bureau	PROPN
cjal-3368	77	48	r	r	NOUN
cjal-3368	77	49	belongs	belong	VERB
cjal-3368	77	50	to	to	ADP
cjal-3368	77	51	the	the	DET
cjal-3368	77	52	local	local	ADJ
cjal-3368	77	53	taxation	taxation	NOUN
cjal-3368	77	54	system	system	NOUN
cjal-3368	77	55	.	.	PUNCT
cjal-3368	78	1	it	it	PRON
cjal-3368	78	2	was	be	AUX
cjal-3368	78	3	established	establish	VERB
cjal-3368	78	4	in	in	ADP
cjal-3368	78	5	july	july	PROPN
cjal-3368	78	6	2012	2012	NUM
cjal-3368	78	7	,	,	PUNCT
cjal-3368	78	8	to	to	PART
cjal-3368	78	9	collect	collect	VERB
cjal-3368	78	10	taxes	taxis	NOUN
cjal-3368	78	11	from	from	ADP
cjal-3368	78	12	a	a	DET
cjal-3368	78	13	new	new	ADJ
cjal-3368	78	14	harbor	harbor	NOUN
cjal-3368	78	15	development	development	NOUN
cjal-3368	78	16	zone	zone	NOUN
cjal-3368	78	17	(	(	PUNCT
cjal-3368	78	18	海港開發區	海港開發區	PROPN
cjal-3368	78	19	)	)	PUNCT
cjal-3368	78	20	.	.	PUNCT
cjal-3368	79	1	bureau	bureau	NOUN
cjal-3368	80	1	r	r	NOUN
cjal-3368	80	2	’s	’s	PART
cjal-3368	80	3	administrative	administrative	ADJ
cjal-3368	80	4	level	level	NOUN
cjal-3368	80	5	is	be	AUX
cjal-3368	80	6	the	the	DET
cjal-3368	80	7	same	same	ADJ
cjal-3368	80	8	as	as	ADP
cjal-3368	80	9	bureau	bureau	NOUN
cjal-3368	80	10	p	p	NOUN
cjal-3368	80	11	’s	’s	NOUN
cjal-3368	80	12	.	.	PUNCT
cjal-3368	81	1	bureau	bureau	NOUN
cjal-3368	81	2	r	r	NOUN
cjal-3368	81	3	directly	directly	ADV
cjal-3368	81	4	reports	report	VERB
cjal-3368	81	5	to	to	ADP
cjal-3368	81	6	the	the	DET
cjal-3368	81	7	local	local	ADJ
cjal-3368	81	8	city	city	NOUN
cjal-3368	81	9	-	-	PUNCT
cjal-3368	81	10	level	level	NOUN
cjal-3368	81	11	tax	tax	NOUN
cjal-3368	81	12	bureau	bureau	NOUN
cjal-3368	81	13	.	.	PUNCT
cjal-3368	82	1	bureau	bureau	PROPN
cjal-3368	82	2	r	r	NOUN
cjal-3368	82	3	has	have	VERB
cjal-3368	82	4	three	three	NUM
cjal-3368	82	5	major	major	ADJ
cjal-3368	82	6	departments	department	NOUN
cjal-3368	82	7	,	,	PUNCT
cjal-3368	82	8	including	include	VERB
cjal-3368	82	9	a	a	DET
cjal-3368	82	10	general	general	ADJ
cjal-3368	82	11	office	office	NOUN
cjal-3368	82	12	,	,	PUNCT
cjal-3368	82	13	a	a	DET
cjal-3368	82	14	tax	tax	NOUN
cjal-3368	82	15	service	service	NOUN
cjal-3368	82	16	hall	hall	NOUN
cjal-3368	82	17	,	,	PUNCT
cjal-3368	82	18	and	and	CCONJ
cjal-3368	82	19	tax	tax	NOUN
cjal-3368	82	20	administration	administration	NOUN
cjal-3368	82	21	office	office	NOUN
cjal-3368	82	22	,	,	PUNCT
cjal-3368	82	23	with	with	ADP
cjal-3368	82	24	a	a	DET
cjal-3368	82	25	total	total	NOUN
cjal-3368	82	26	of	of	ADP
cjal-3368	82	27	16	16	NUM
cjal-3368	82	28	tax	tax	NOUN
cjal-3368	82	29	officials	official	NOUN
cjal-3368	82	30	.	.	PUNCT
cjal-3368	83	1	table	table	NOUN
cjal-3368	83	2	1	1	NUM
cjal-3368	83	3	.	.	PUNCT
cjal-3368	84	1	the	the	DET
cjal-3368	84	2	profile	profile	NOUN
cjal-3368	84	3	of	of	ADP
cjal-3368	84	4	informants	informant	NOUN
cjal-3368	84	5	in	in	ADP
cjal-3368	84	6	county	county	PROPN
cjal-3368	84	7	j	j	PROPN
cjal-3368	84	8	,	,	PUNCT
cjal-3368	84	9	city	city	NOUN
cjal-3368	84	10	z	z	PROPN
cjal-3368	84	11	(	(	PUNCT
cjal-3368	84	12	2015	2015	NUM
cjal-3368	84	13	-	-	SYM
cjal-3368	84	14	2016	2016	NUM
cjal-3368	84	15	)	)	PUNCT
cjal-3368	84	16	gender	gender	NOUN
cjal-3368	84	17	age	age	NOUN
cjal-3368	84	18	service	service	NOUN
cjal-3368	84	19	years	year	NOUN
cjal-3368	84	20	cpc	cpc	PROPN
cjal-3368	84	21	member	member	PROPN
cjal-3368	84	22	home	home	PROPN
cjal-3368	84	23	origin	origin	NOUN
cjal-3368	84	24	degree	degree	NOUN
cjal-3368	84	25	bureau	bureau	NOUN
cjal-3368	84	26	male	male	NOUN
cjal-3368	84	27	29	29	NUM
cjal-3368	84	28	≤30	≤30	SYM
cjal-3368	84	29	7	7	NUM
cjal-3368	84	30	≤5	≤5	VERB
cjal-3368	84	31	7	7	NUM
cjal-3368	84	32	yes	yes	NOUN
cjal-3368	84	33	32	32	NUM
cjal-3368	84	34	local	local	ADJ
cjal-3368	84	35	32	32	NUM
cjal-3368	84	36	high	high	ADJ
cjal-3368	84	37	school	school	NOUN
cjal-3368	84	38	0	0	NUM
cjal-3368	84	39	state	state	NOUN
cjal-3368	84	40	21	21	NUM
cjal-3368	84	41	female	female	ADJ
cjal-3368	84	42	5	5	NUM
cjal-3368	84	43	31	31	NUM
cjal-3368	84	44	-	-	SYM
cjal-3368	84	45	40	40	NUM
cjal-3368	84	46	10	10	NUM
cjal-3368	84	47	6	6	NUM
cjal-3368	84	48	-	-	SYM
cjal-3368	84	49	10	10	NUM
cjal-3368	84	50	6	6	NUM
cjal-3368	84	51	no	no	DET
cjal-3368	84	52	2	2	NUM
cjal-3368	84	53	nonlocal	nonlocal	ADJ
cjal-3368	84	54	2	2	NUM
cjal-3368	84	55	college	college	NOUN
cjal-3368	84	56	6	6	NUM
cjal-3368	84	57	local	local	ADJ
cjal-3368	84	58	13	13	NUM
cjal-3368	84	59	41	41	NUM
cjal-3368	84	60	-	-	SYM
cjal-3368	84	61	50	50	NUM
cjal-3368	84	62	9	9	NUM
cjal-3368	84	63	11	11	NUM
cjal-3368	84	64	-	-	SYM
cjal-3368	84	65	15	15	NUM
cjal-3368	84	66	1	1	NUM
cjal-3368	84	67	bachelor	bachelor	NOUN
cjal-3368	84	68	’s	’s	NOUN
cjal-3368	84	69	25	25	NUM
cjal-3368	84	70	>	>	SYM
cjal-3368	84	71	51	51	NUM
cjal-3368	84	72	8	8	NUM
cjal-3368	84	73	16	16	NUM
cjal-3368	84	74	-	-	SYM
cjal-3368	84	75	20	20	NUM
cjal-3368	84	76	3	3	NUM
cjal-3368	84	77	master	master	NOUN
cjal-3368	84	78	’s	’s	PART
cjal-3368	84	79	3	3	NUM
cjal-3368	84	80	>	>	SYM
cjal-3368	84	81	21	21	NUM
cjal-3368	84	82	17	17	NUM
cjal-3368	84	83	total	total	NOUN
cjal-3368	84	84	34	34	NUM
cjal-3368	84	85	34	34	NUM
cjal-3368	84	86	34	34	NUM
cjal-3368	84	87	34	34	NUM
cjal-3368	84	88	34	34	NUM
cjal-3368	84	89	34	34	NUM
cjal-3368	84	90	34	34	NUM
cjal-3368	84	91	the	the	DET
cjal-3368	84	92	author	author	NOUN
cjal-3368	84	93	was	be	AUX
cjal-3368	84	94	officially	officially	ADV
cjal-3368	84	95	approved	approve	VERB
cjal-3368	84	96	to	to	PART
cjal-3368	84	97	examine	examine	VERB
cjal-3368	84	98	bureau	bureau	PROPN
cjal-3368	84	99	p	p	PROPN
cjal-3368	84	100	and	and	CCONJ
cjal-3368	84	101	bureau	bureau	PROPN
cjal-3368	84	102	r.	r.	PROPN
cjal-3368	84	103	living	live	VERB
cjal-3368	84	104	in	in	ADP
cjal-3368	84	105	the	the	DET
cjal-3368	84	106	dormitories	dormitory	NOUN
cjal-3368	84	107	of	of	ADP
cjal-3368	84	108	the	the	DET
cjal-3368	84	109	two	two	NUM
cjal-3368	84	110	tax	tax	NOUN
cjal-3368	84	111	offices	office	NOUN
cjal-3368	84	112	for	for	ADP
cjal-3368	84	113	one	one	NUM
cjal-3368	84	114	month	month	NOUN
cjal-3368	84	115	enabled	enable	VERB
cjal-3368	84	116	me	i	PRON
cjal-3368	84	117	to	to	PART
cjal-3368	84	118	conduct	conduct	VERB
cjal-3368	84	119	detailed	detailed	ADJ
cjal-3368	84	120	interviews	interview	NOUN
cjal-3368	84	121	with	with	ADP
cjal-3368	84	122	and	and	CCONJ
cjal-3368	84	123	acquire	acquire	VERB
cjal-3368	84	124	comprehensive	comprehensive	ADJ
cjal-3368	84	125	data	datum	NOUN
cjal-3368	84	126	from	from	ADP
cjal-3368	84	127	tax	tax	NOUN
cjal-3368	84	128	officials	official	NOUN
cjal-3368	84	129	to	to	ADP
cjal-3368	84	130	local	local	ADJ
cjal-3368	84	131	corporate	corporate	ADJ
cjal-3368	84	132	taxpayers	taxpayer	NOUN
cjal-3368	84	133	,	,	PUNCT
cjal-3368	84	134	and	and	CCONJ
cjal-3368	84	135	from	from	ADP
cjal-3368	84	136	frontline	frontline	NOUN
cjal-3368	84	137	tax	tax	NOUN
cjal-3368	84	138	branches	branch	NOUN
cjal-3368	84	139	to	to	ADP
cjal-3368	84	140	city	city	NOUN
cjal-3368	84	141	-	-	PUNCT
cjal-3368	84	142	level	level	NOUN
cjal-3368	84	143	offices	office	NOUN
cjal-3368	84	144	.	.	PUNCT
cjal-3368	85	1	my	my	PRON
cjal-3368	85	2	method	method	NOUN
cjal-3368	85	3	was	be	AUX
cjal-3368	85	4	to	to	PART
cjal-3368	85	5	develop	develop	VERB
cjal-3368	85	6	a	a	DET
cjal-3368	85	7	rapport	rapport	NOUN
cjal-3368	85	8	that	that	PRON
cjal-3368	85	9	allowed	allow	VERB
cjal-3368	85	10	226	226	NUM
cjal-3368	85	11	columbia	columbia	PROPN
cjal-3368	85	12	journal	journal	PROPN
cjal-3368	85	13	of	of	ADP
cjal-3368	85	14	asian	asian	ADJ
cjal-3368	85	15	law	law	NOUN
cjal-3368	86	1	[	[	X
cjal-3368	86	2	vol	vol	NOUN
cjal-3368	86	3	.	.	PUNCT
cjal-3368	87	1	31:218	31:218	NUM
cjal-3368	87	2	in	in	ADP
cjal-3368	87	3	-	-	PUNCT
cjal-3368	87	4	depth	depth	NOUN
cjal-3368	87	5	interviews	interview	NOUN
cjal-3368	87	6	to	to	PART
cjal-3368	87	7	be	be	AUX
cjal-3368	87	8	conducted	conduct	VERB
cjal-3368	87	9	with	with	ADP
cjal-3368	87	10	those	those	PRON
cjal-3368	87	11	who	who	PRON
cjal-3368	87	12	had	have	VERB
cjal-3368	87	13	knowledge	knowledge	NOUN
cjal-3368	87	14	of	of	ADP
cjal-3368	87	15	the	the	DET
cjal-3368	87	16	tax	tax	NOUN
cjal-3368	87	17	administration	administration	NOUN
cjal-3368	87	18	.	.	PUNCT
cjal-3368	88	1	my	my	PRON
cjal-3368	88	2	questions	question	NOUN
cjal-3368	88	3	focused	focus	VERB
cjal-3368	88	4	on	on	ADP
cjal-3368	88	5	what	what	PRON
cjal-3368	88	6	their	their	PRON
cjal-3368	88	7	major	major	ADJ
cjal-3368	88	8	concerns	concern	NOUN
cjal-3368	88	9	in	in	ADP
cjal-3368	88	10	their	their	PRON
cjal-3368	88	11	everyday	everyday	ADJ
cjal-3368	88	12	work	work	NOUN
cjal-3368	88	13	were	be	AUX
cjal-3368	88	14	.	.	PUNCT
cjal-3368	89	1	i	i	PRON
cjal-3368	89	2	explored	explore	VERB
cjal-3368	89	3	the	the	DET
cjal-3368	89	4	resources	resource	NOUN
cjal-3368	89	5	they	they	PRON
cjal-3368	89	6	controlled	control	VERB
cjal-3368	89	7	,	,	PUNCT
cjal-3368	89	8	the	the	DET
cjal-3368	89	9	internal	internal	ADJ
cjal-3368	89	10	and	and	CCONJ
cjal-3368	89	11	external	external	ADJ
cjal-3368	89	12	restrictions	restriction	NOUN
cjal-3368	89	13	they	they	PRON
cjal-3368	89	14	had	have	VERB
cjal-3368	89	15	,	,	PUNCT
cjal-3368	89	16	and	and	CCONJ
cjal-3368	89	17	how	how	SCONJ
cjal-3368	89	18	they	they	PRON
cjal-3368	89	19	solved	solve	VERB
cjal-3368	89	20	problems	problem	NOUN
cjal-3368	89	21	.	.	PUNCT
cjal-3368	90	1	table	table	NOUN
cjal-3368	90	2	1	1	NUM
cjal-3368	90	3	shows	show	VERB
cjal-3368	90	4	the	the	DET
cjal-3368	90	5	number	number	NOUN
cjal-3368	90	6	of	of	ADP
cjal-3368	90	7	interviews	interview	NOUN
cjal-3368	90	8	conducted	conduct	VERB
cjal-3368	90	9	in	in	ADP
cjal-3368	90	10	bureau	bureau	PROPN
cjal-3368	90	11	p	p	PROPN
cjal-3368	90	12	and	and	CCONJ
cjal-3368	90	13	bureau	bureau	PROPN
cjal-3368	90	14	r.	r.	NOUN
cjal-3368	90	15	some	some	DET
cjal-3368	90	16	interviews	interview	NOUN
cjal-3368	90	17	were	be	AUX
cjal-3368	90	18	conducted	conduct	VERB
cjal-3368	90	19	in	in	ADP
cjal-3368	90	20	their	their	PRON
cjal-3368	90	21	offices	office	NOUN
cjal-3368	90	22	.	.	PUNCT
cjal-3368	91	1	in	in	ADP
cjal-3368	91	2	a	a	DET
cjal-3368	91	3	couple	couple	NOUN
cjal-3368	91	4	of	of	ADP
cjal-3368	91	5	instances	instance	NOUN
cjal-3368	91	6	,	,	PUNCT
cjal-3368	91	7	i	i	PRON
cjal-3368	91	8	asked	ask	VERB
cjal-3368	91	9	the	the	DET
cjal-3368	91	10	interviewees	interviewee	NOUN
cjal-3368	91	11	questions	question	NOUN
cjal-3368	91	12	when	when	SCONJ
cjal-3368	91	13	they	they	PRON
cjal-3368	91	14	were	be	AUX
cjal-3368	91	15	dealing	deal	VERB
cjal-3368	91	16	with	with	ADP
cjal-3368	91	17	particular	particular	ADJ
cjal-3368	91	18	cases	case	NOUN
cjal-3368	91	19	outside	outside	ADP
cjal-3368	91	20	the	the	DET
cjal-3368	91	21	tax	tax	NOUN
cjal-3368	91	22	bureaus	bureaus	NOUN
cjal-3368	91	23	or	or	CCONJ
cjal-3368	91	24	when	when	SCONJ
cjal-3368	91	25	we	we	PRON
cjal-3368	91	26	were	be	AUX
cjal-3368	91	27	having	have	VERB
cjal-3368	91	28	a	a	DET
cjal-3368	91	29	meal	meal	NOUN
cjal-3368	91	30	or	or	CCONJ
cjal-3368	91	31	tea	tea	NOUN
cjal-3368	91	32	together	together	ADV
cjal-3368	91	33	.	.	PUNCT
cjal-3368	92	1	i	i	PRON
cjal-3368	92	2	also	also	ADV
cjal-3368	92	3	collected	collect	VERB
cjal-3368	92	4	specific	specific	ADJ
cjal-3368	92	5	cases	case	NOUN
cjal-3368	92	6	and	and	CCONJ
cjal-3368	92	7	statistical	statistical	ADJ
cjal-3368	92	8	information	information	NOUN
cjal-3368	92	9	that	that	PRON
cjal-3368	92	10	could	could	AUX
cjal-3368	92	11	lend	lend	VERB
cjal-3368	92	12	insight	insight	NOUN
cjal-3368	92	13	into	into	ADP
cjal-3368	92	14	the	the	DET
cjal-3368	92	15	logic	logic	NOUN
cjal-3368	92	16	of	of	ADP
cjal-3368	92	17	their	their	PRON
cjal-3368	92	18	behavior	behavior	NOUN
cjal-3368	92	19	.	.	PUNCT
cjal-3368	93	1	none	none	NOUN
cjal-3368	93	2	of	of	ADP
cjal-3368	93	3	the	the	DET
cjal-3368	93	4	interviews	interview	NOUN
cjal-3368	93	5	were	be	AUX
cjal-3368	93	6	taped	tape	VERB
cjal-3368	93	7	.	.	PUNCT
cjal-3368	94	1	instead	instead	ADV
cjal-3368	94	2	,	,	PUNCT
cjal-3368	94	3	i	i	PRON
cjal-3368	94	4	took	take	VERB
cjal-3368	94	5	detailed	detailed	ADJ
cjal-3368	94	6	notes	note	NOUN
cjal-3368	94	7	immediately	immediately	ADV
cjal-3368	94	8	after	after	ADP
cjal-3368	94	9	conducting	conduct	VERB
cjal-3368	94	10	each	each	DET
cjal-3368	94	11	interview	interview	NOUN
cjal-3368	94	12	.	.	PUNCT
cjal-3368	95	1	the	the	DET
cjal-3368	95	2	institutional	institutional	ADJ
cjal-3368	95	3	arrangements	arrangement	NOUN
cjal-3368	95	4	of	of	ADP
cjal-3368	95	5	the	the	DET
cjal-3368	95	6	frontline	frontline	NOUN
cjal-3368	95	7	tax	tax	NOUN
cjal-3368	95	8	offices	office	NOUN
cjal-3368	95	9	in	in	ADP
cjal-3368	95	10	china	china	PROPN
cjal-3368	95	11	the	the	DET
cjal-3368	95	12	central	central	ADJ
cjal-3368	95	13	and	and	CCONJ
cjal-3368	95	14	local	local	ADJ
cjal-3368	95	15	governments	government	NOUN
cjal-3368	95	16	motivate	motivate	VERB
cjal-3368	95	17	tax	tax	NOUN
cjal-3368	95	18	authorities	authority	NOUN
cjal-3368	95	19	to	to	PART
cjal-3368	95	20	maximize	maximize	VERB
cjal-3368	95	21	revenues	revenue	NOUN
cjal-3368	95	22	by	by	ADP
cjal-3368	95	23	establishing	establish	VERB
cjal-3368	95	24	a	a	DET
cjal-3368	95	25	binding	bind	VERB
cjal-3368	95	26	target	target	NOUN
cjal-3368	95	27	system	system	NOUN
cjal-3368	95	28	consisting	consist	VERB
cjal-3368	95	29	of	of	ADP
cjal-3368	95	30	the	the	DET
cjal-3368	95	31	tournament	tournament	NOUN
cjal-3368	95	32	system	system	NOUN
cjal-3368	95	33	and	and	CCONJ
cjal-3368	95	34	the	the	DET
cjal-3368	95	35	cadre	cadre	NOUN
cjal-3368	95	36	responsibility	responsibility	NOUN
cjal-3368	95	37	system	system	NOUN
cjal-3368	95	38	(	(	PUNCT
cjal-3368	95	39	cadre	cadre	NOUN
cjal-3368	95	40	evaluation	evaluation	NOUN
cjal-3368	95	41	)	)	PUNCT
cjal-3368	95	42	.	.	PUNCT
cjal-3368	96	1	20	20	NUM
cjal-3368	96	2	the	the	DET
cjal-3368	96	3	semi	semi	ADJ
cjal-3368	96	4	-	-	ADJ
cjal-3368	96	5	decentralized	decentralized	ADJ
cjal-3368	96	6	fiscal	fiscal	ADJ
cjal-3368	96	7	system	system	NOUN
cjal-3368	96	8	has	have	AUX
cjal-3368	96	9	empowered	empower	VERB
cjal-3368	96	10	local	local	ADJ
cjal-3368	96	11	governments	government	NOUN
cjal-3368	96	12	to	to	PART
cjal-3368	96	13	develop	develop	VERB
cjal-3368	96	14	their	their	PRON
cjal-3368	96	15	economy	economy	NOUN
cjal-3368	96	16	and	and	CCONJ
cjal-3368	96	17	use	use	VERB
cjal-3368	96	18	partial	partial	ADJ
cjal-3368	96	19	revenues	revenue	NOUN
cjal-3368	96	20	without	without	ADP
cjal-3368	96	21	constraints	constraint	NOUN
cjal-3368	96	22	;	;	PUNCT
cjal-3368	96	23	tax	tax	NOUN
cjal-3368	96	24	bureaus	bureaus	NOUN
cjal-3368	96	25	zealously	zealously	ADV
cjal-3368	96	26	pursue	pursue	VERB
cjal-3368	96	27	revenue	revenue	NOUN
cjal-3368	96	28	maximization	maximization	NOUN
cjal-3368	96	29	and	and	CCONJ
cjal-3368	96	30	partially	partially	ADV
cjal-3368	96	31	enforce	enforce	VERB
cjal-3368	96	32	law	law	NOUN
cjal-3368	96	33	due	due	ADP
cjal-3368	96	34	to	to	ADP
cjal-3368	96	35	the	the	DET
cjal-3368	96	36	political	political	ADJ
cjal-3368	96	37	and	and	CCONJ
cjal-3368	96	38	social	social	ADJ
cjal-3368	96	39	embeddedness	embeddedness	NOUN
cjal-3368	96	40	;	;	PUNCT
cjal-3368	96	41	inconsistent	inconsistent	ADJ
cjal-3368	96	42	laws	law	NOUN
cjal-3368	96	43	,	,	PUNCT
cjal-3368	96	44	ambivalent	ambivalent	ADJ
cjal-3368	96	45	procedures	procedure	NOUN
cjal-3368	96	46	and	and	CCONJ
cjal-3368	96	47	abused	abuse	VERB
cjal-3368	96	48	discretions	discretion	NOUN
cjal-3368	96	49	enhance	enhance	VERB
cjal-3368	96	50	the	the	DET
cjal-3368	96	51	target	target	NOUN
cjal-3368	96	52	system	system	NOUN
cjal-3368	96	53	.	.	PUNCT
cjal-3368	97	1	20	20	NUM
cjal-3368	97	2	see	see	VERB
cjal-3368	97	3	,	,	PUNCT
cjal-3368	97	4	e.g.	e.g.	ADV
cjal-3368	97	5	,	,	PUNCT
cjal-3368	97	6	kevin	kevin	PROPN
cjal-3368	97	7	o’brien	o’brien	PROPN
cjal-3368	97	8	&	&	CCONJ
cjal-3368	97	9	lianjiang	lianjiang	PROPN
cjal-3368	97	10	li	li	PROPN
cjal-3368	97	11	,	,	PUNCT
cjal-3368	97	12	selective	selective	ADJ
cjal-3368	97	13	policy	policy	NOUN
cjal-3368	97	14	implementation	implementation	NOUN
cjal-3368	97	15	in	in	ADP
cjal-3368	97	16	rural	rural	ADJ
cjal-3368	97	17	china	china	PROPN
cjal-3368	97	18	,	,	PUNCT
cjal-3368	97	19	31	31	NUM
cjal-3368	97	20	comp	comp	NOUN
cjal-3368	97	21	.	.	PUNCT
cjal-3368	98	1	polit	polit	PROPN
cjal-3368	98	2	.	.	PROPN
cjal-3368	99	1	167	167	NUM
cjal-3368	99	2	,	,	PUNCT
cjal-3368	99	3	172	172	NUM
cjal-3368	99	4	(	(	PUNCT
cjal-3368	99	5	1999	1999	NUM
cjal-3368	99	6	)	)	PUNCT
cjal-3368	99	7	;	;	PUNCT
cjal-3368	99	8	alex	alex	PROPN
cjal-3368	99	9	wang	wang	PROPN
cjal-3368	99	10	,	,	PUNCT
cjal-3368	99	11	the	the	DET
cjal-3368	99	12	search	search	NOUN
cjal-3368	99	13	for	for	ADP
cjal-3368	99	14	sustainable	sustainable	ADJ
cjal-3368	99	15	legitimacy	legitimacy	NOUN
cjal-3368	99	16	:	:	PUNCT
cjal-3368	99	17	environmental	environmental	ADJ
cjal-3368	99	18	law	law	NOUN
cjal-3368	99	19	and	and	CCONJ
cjal-3368	99	20	bureaucracy	bureaucracy	NOUN
cjal-3368	99	21	in	in	ADP
cjal-3368	99	22	china	china	PROPN
cjal-3368	99	23	,	,	PUNCT
cjal-3368	99	24	37	37	NUM
cjal-3368	99	25	harv	harv	NOUN
cjal-3368	99	26	.	.	PUNCT
cjal-3368	100	1	envtl	envtl	PROPN
cjal-3368	100	2	.	.	PUNCT
cjal-3368	101	1	l.	l.	PROPN
cjal-3368	101	2	rev	rev	PROPN
cjal-3368	101	3	.	.	PROPN
cjal-3368	101	4	365	365	NUM
cjal-3368	101	5	,	,	PUNCT
cjal-3368	101	6	417	417	NUM
cjal-3368	101	7	(	(	PUNCT
cjal-3368	101	8	2013	2013	NUM
cjal-3368	101	9	)	)	PUNCT
cjal-3368	101	10	;	;	PUNCT
cjal-3368	101	11	graeme	graeme	PROPN
cjal-3368	101	12	smith	smith	PROPN
cjal-3368	101	13	,	,	PUNCT
cjal-3368	101	14	measurement	measurement	NOUN
cjal-3368	101	15	,	,	PUNCT
cjal-3368	101	16	promotions	promotion	NOUN
cjal-3368	101	17	and	and	CCONJ
cjal-3368	101	18	patterns	pattern	NOUN
cjal-3368	101	19	of	of	ADP
cjal-3368	101	20	behavior	behavior	NOUN
cjal-3368	101	21	in	in	ADP
cjal-3368	101	22	chinese	chinese	ADJ
cjal-3368	101	23	local	local	ADJ
cjal-3368	101	24	government	government	NOUN
cjal-3368	101	25	,	,	PUNCT
cjal-3368	101	26	in	in	ADP
cjal-3368	101	27	rural	rural	ADJ
cjal-3368	101	28	politics	politic	NOUN
cjal-3368	101	29	in	in	ADP
cjal-3368	101	30	contemporary	contemporary	PROPN
cjal-3368	101	31	china	china	PROPN
cjal-3368	101	32	111	111	NUM
cjal-3368	101	33	,	,	PUNCT
cjal-3368	101	34	117	117	NUM
cjal-3368	101	35	(	(	PUNCT
cjal-3368	101	36	kevin	kevin	PROPN
cjal-3368	101	37	o’brien	o’brien	PROPN
cjal-3368	101	38	,	,	PUNCT
cjal-3368	101	39	emily	emily	PROPN
cjal-3368	101	40	yeh	yeh	PROPN
cjal-3368	101	41	,	,	PUNCT
cjal-3368	101	42	and	and	CCONJ
cjal-3368	101	43	jingzhong	jingzhong	PROPN
cjal-3368	101	44	ye	ye	NUM
cjal-3368	101	45	ed	ed	NOUN
cjal-3368	101	46	.	.	PROPN
cjal-3368	101	47	,	,	PUNCT
cjal-3368	101	48	2016	2016	NUM
cjal-3368	101	49	)	)	PUNCT
cjal-3368	101	50	.	.	PUNCT
cjal-3368	102	1	2018	2018	NUM
cjal-3368	102	2	]	]	PUNCT
cjal-3368	102	3	why	why	SCONJ
cjal-3368	102	4	law	law	NOUN
cjal-3368	102	5	enforcement	enforcement	NOUN
cjal-3368	102	6	is	be	AUX
cjal-3368	102	7	weak	weak	ADJ
cjal-3368	102	8	in	in	ADP
cjal-3368	102	9	china	china	PROPN
cjal-3368	102	10	227	227	NUM
cjal-3368	102	11	fiscal	fiscal	ADJ
cjal-3368	102	12	relations	relation	NOUN
cjal-3368	102	13	between	between	ADP
cjal-3368	102	14	the	the	DET
cjal-3368	102	15	center	center	NOUN
cjal-3368	102	16	and	and	CCONJ
cjal-3368	102	17	the	the	DET
cjal-3368	102	18	localities	locality	NOUN
cjal-3368	102	19	after	after	SCONJ
cjal-3368	102	20	china	china	PROPN
cjal-3368	102	21	initiated	initiate	VERB
cjal-3368	102	22	its	its	PRON
cjal-3368	102	23	socialist	socialist	ADJ
cjal-3368	102	24	transformation	transformation	NOUN
cjal-3368	102	25	modeled	model	VERB
cjal-3368	102	26	on	on	ADP
cjal-3368	102	27	the	the	DET
cjal-3368	102	28	soviet	soviet	PROPN
cjal-3368	102	29	union	union	NOUN
cjal-3368	102	30	in	in	ADP
cjal-3368	102	31	1953	1953	NUM
cjal-3368	102	32	,	,	PUNCT
cjal-3368	102	33	many	many	ADJ
cjal-3368	102	34	enterprises	enterprise	NOUN
cjal-3368	102	35	became	became	AUX
cjal-3368	102	36	nationalized	nationalize	VERB
cjal-3368	102	37	or	or	CCONJ
cjal-3368	102	38	collectivized	collectivize	VERB
cjal-3368	102	39	,	,	PUNCT
cjal-3368	102	40	and	and	CCONJ
cjal-3368	102	41	there	there	PRON
cjal-3368	102	42	was	be	VERB
cjal-3368	102	43	little	little	ADJ
cjal-3368	102	44	resistance	resistance	NOUN
cjal-3368	102	45	to	to	ADP
cjal-3368	102	46	tax	tax	NOUN
cjal-3368	102	47	collection	collection	NOUN
cjal-3368	102	48	.	.	PUNCT
cjal-3368	103	1	from	from	ADP
cjal-3368	103	2	1950	1950	NUM
cjal-3368	103	3	to	to	ADP
cjal-3368	103	4	the	the	DET
cjal-3368	103	5	great	great	ADJ
cjal-3368	103	6	leap	leap	NOUN
cjal-3368	103	7	forward	forward	ADV
cjal-3368	103	8	,	,	PUNCT
cjal-3368	103	9	the	the	DET
cjal-3368	103	10	profits	profit	NOUN
cjal-3368	103	11	contributed	contribute	VERB
cjal-3368	103	12	by	by	ADP
cjal-3368	103	13	state	state	NOUN
cjal-3368	103	14	enterprises	enterprise	NOUN
cjal-3368	103	15	jumped	jump	VERB
cjal-3368	103	16	from	from	ADP
cjal-3368	103	17	13	13	NUM
cjal-3368	103	18	per	per	ADP
cjal-3368	103	19	cent	cent	NOUN
cjal-3368	103	20	to	to	ADP
cjal-3368	103	21	62	62	NUM
cjal-3368	103	22	per	per	ADP
cjal-3368	103	23	cent	cent	NOUN
cjal-3368	103	24	of	of	ADP
cjal-3368	103	25	annual	annual	ADJ
cjal-3368	103	26	revenues.21	revenues.21	NOUN
cjal-3368	103	27	during	during	ADP
cjal-3368	103	28	the	the	DET
cjal-3368	103	29	cultural	cultural	ADJ
cjal-3368	103	30	revolution	revolution	NOUN
cjal-3368	103	31	(	(	PUNCT
cjal-3368	103	32	1966–1976	1966–1976	NUM
cjal-3368	103	33	)	)	PUNCT
cjal-3368	103	34	,	,	PUNCT
cjal-3368	103	35	local	local	ADJ
cjal-3368	103	36	tax	tax	NOUN
cjal-3368	103	37	authorities	authority	NOUN
cjal-3368	103	38	were	be	AUX
cjal-3368	103	39	cancelled	cancel	VERB
cjal-3368	103	40	or	or	CCONJ
cjal-3368	103	41	merged	merge	VERB
cjal-3368	103	42	,	,	PUNCT
cjal-3368	103	43	tax	tax	NOUN
cjal-3368	103	44	officials	official	NOUN
cjal-3368	103	45	were	be	AUX
cjal-3368	103	46	demoted	demote	VERB
cjal-3368	103	47	,	,	PUNCT
cjal-3368	103	48	and	and	CCONJ
cjal-3368	103	49	the	the	DET
cjal-3368	103	50	taxation	taxation	NOUN
cjal-3368	103	51	system	system	NOUN
cjal-3368	103	52	was	be	AUX
cjal-3368	103	53	demolished	demolish	VERB
cjal-3368	103	54	.	.	PUNCT
cjal-3368	104	1	after	after	SCONJ
cjal-3368	104	2	the	the	DET
cjal-3368	104	3	1978	1978	NUM
cjal-3368	104	4	plenum,22	plenum,22	NOUN
cjal-3368	104	5	china	china	PROPN
cjal-3368	104	6	embraced	embrace	VERB
cjal-3368	104	7	a	a	DET
cjal-3368	104	8	“	"	PUNCT
cjal-3368	104	9	reform	reform	NOUN
cjal-3368	104	10	and	and	CCONJ
cjal-3368	104	11	opening	opening	NOUN
cjal-3368	104	12	up	up	ADP
cjal-3368	104	13	”	"	PUNCT
cjal-3368	104	14	policy	policy	NOUN
cjal-3368	104	15	and	and	CCONJ
cjal-3368	104	16	embarked	embark	VERB
cjal-3368	104	17	on	on	ADP
cjal-3368	104	18	a	a	DET
cjal-3368	104	19	nationwide	nationwide	ADJ
cjal-3368	104	20	market	market	NOUN
cjal-3368	104	21	transformation	transformation	NOUN
cjal-3368	104	22	.	.	PUNCT
cjal-3368	105	1	meanwhile	meanwhile	ADV
cjal-3368	105	2	,	,	PUNCT
cjal-3368	105	3	the	the	DET
cjal-3368	105	4	center	center	NOUN
cjal-3368	105	5	experimented	experiment	VERB
cjal-3368	105	6	with	with	ADP
cjal-3368	105	7	numerous	numerous	ADJ
cjal-3368	105	8	revenue	revenue	NOUN
cjal-3368	105	9	-	-	PUNCT
cjal-3368	105	10	sharing	share	VERB
cjal-3368	105	11	arrangements	arrangement	NOUN
cjal-3368	105	12	to	to	PART
cjal-3368	105	13	grapple	grapple	VERB
cjal-3368	105	14	with	with	ADP
cjal-3368	105	15	fiscal	fiscal	ADJ
cjal-3368	105	16	relations	relation	NOUN
cjal-3368	105	17	between	between	ADP
cjal-3368	105	18	central	central	ADJ
cjal-3368	105	19	and	and	CCONJ
cjal-3368	105	20	local	local	ADJ
cjal-3368	105	21	governments	government	NOUN
cjal-3368	105	22	.	.	PUNCT
cjal-3368	106	1	after	after	ADP
cjal-3368	106	2	1983	1983	NUM
cjal-3368	106	3	,	,	PUNCT
cjal-3368	106	4	the	the	DET
cjal-3368	106	5	contract	contract	NOUN
cjal-3368	106	6	system	system	NOUN
cjal-3368	106	7	,	,	PUNCT
cjal-3368	106	8	known	know	VERB
cjal-3368	106	9	as	as	ADP
cjal-3368	106	10	“	"	PUNCT
cjal-3368	106	11	eating	eat	VERB
cjal-3368	106	12	from	from	ADP
cjal-3368	106	13	separate	separate	ADJ
cjal-3368	106	14	pots	pot	NOUN
cjal-3368	106	15	”	"	PUNCT
cjal-3368	106	16	and	and	CCONJ
cjal-3368	106	17	in	in	ADP
cjal-3368	106	18	which	which	PRON
cjal-3368	106	19	provinces	province	NOUN
cjal-3368	106	20	and	and	CCONJ
cjal-3368	106	21	the	the	DET
cjal-3368	106	22	center	center	NOUN
cjal-3368	106	23	shared	share	VERB
cjal-3368	106	24	total	total	ADJ
cjal-3368	106	25	tax	tax	NOUN
cjal-3368	106	26	revenues	revenue	NOUN
cjal-3368	106	27	,	,	PUNCT
cjal-3368	106	28	came	come	VERB
cjal-3368	106	29	to	to	PART
cjal-3368	106	30	dominate	dominate	VERB
cjal-3368	106	31	.	.	PUNCT
cjal-3368	107	1	23	23	NUM
cjal-3368	108	1	the	the	DET
cjal-3368	108	2	new	new	ADJ
cjal-3368	108	3	system	system	NOUN
cjal-3368	108	4	encouraged	encourage	VERB
cjal-3368	108	5	local	local	ADJ
cjal-3368	108	6	governments	government	NOUN
cjal-3368	108	7	to	to	PART
cjal-3368	108	8	develop	develop	VERB
cjal-3368	108	9	a	a	DET
cjal-3368	108	10	local	local	ADJ
cjal-3368	108	11	economy	economy	NOUN
cjal-3368	108	12	,	,	PUNCT
cjal-3368	108	13	but	but	CCONJ
cjal-3368	108	14	also	also	ADV
cjal-3368	108	15	led	lead	VERB
cjal-3368	108	16	to	to	ADP
cjal-3368	108	17	fiscal	fiscal	ADJ
cjal-3368	108	18	deficits	deficit	NOUN
cjal-3368	108	19	for	for	ADP
cjal-3368	108	20	the	the	DET
cjal-3368	108	21	central	central	ADJ
cjal-3368	108	22	government.24	government.24	NOUN
cjal-3368	108	23	in	in	ADP
cjal-3368	108	24	order	order	NOUN
cjal-3368	108	25	to	to	PART
cjal-3368	108	26	improve	improve	VERB
cjal-3368	108	27	fiscal	fiscal	ADJ
cjal-3368	108	28	capacity	capacity	NOUN
cjal-3368	108	29	,	,	PUNCT
cjal-3368	108	30	in	in	ADP
cjal-3368	108	31	1994	1994	NUM
cjal-3368	108	32	the	the	DET
cjal-3368	108	33	center	center	NOUN
cjal-3368	108	34	came	come	VERB
cjal-3368	108	35	up	up	ADP
cjal-3368	108	36	with	with	ADP
cjal-3368	108	37	the	the	DET
cjal-3368	108	38	division	division	NOUN
cjal-3368	108	39	of	of	ADP
cjal-3368	108	40	taxes	taxis	NOUN
cjal-3368	108	41	system	system	NOUN
cjal-3368	108	42	in	in	ADP
cjal-3368	108	43	which	which	PRON
cjal-3368	108	44	“	"	PUNCT
cjal-3368	108	45	the	the	DET
cjal-3368	108	46	central	central	ADJ
cjal-3368	108	47	and	and	CCONJ
cjal-3368	108	48	provincial	provincial	ADJ
cjal-3368	108	49	governments	government	NOUN
cjal-3368	108	50	[	[	X
cjal-3368	108	51	had	have	AUX
cjal-3368	108	52	]	]	X
cjal-3368	108	53	their	their	PRON
cjal-3368	108	54	own	own	ADJ
cjal-3368	108	55	respective	respective	ADJ
cjal-3368	108	56	fixed	fix	VERB
cjal-3368	108	57	21	21	NUM
cjal-3368	108	58	elizabeth	elizabeth	PROPN
cjal-3368	108	59	remick	remick	PROPN
cjal-3368	108	60	,	,	PUNCT
cjal-3368	108	61	building	build	VERB
cjal-3368	108	62	local	local	ADJ
cjal-3368	108	63	states	state	NOUN
cjal-3368	108	64	:	:	PUNCT
cjal-3368	108	65	china	china	PROPN
cjal-3368	108	66	during	during	ADP
cjal-3368	108	67	the	the	DET
cjal-3368	108	68	republican	republican	ADJ
cjal-3368	108	69	and	and	CCONJ
cjal-3368	108	70	post	post	ADJ
cjal-3368	108	71	-	-	ADJ
cjal-3368	108	72	mao	mao	ADJ
cjal-3368	108	73	eras	era	NOUN
cjal-3368	108	74	140	140	NUM
cjal-3368	108	75	(	(	PUNCT
cjal-3368	108	76	2004	2004	NUM
cjal-3368	108	77	)	)	PUNCT
cjal-3368	108	78	.	.	PUNCT
cjal-3368	109	1	22	22	NUM
cjal-3368	110	1	the	the	DET
cjal-3368	110	2	third	third	ADJ
cjal-3368	110	3	plenum	plenum	NOUN
cjal-3368	110	4	of	of	ADP
cjal-3368	110	5	the	the	DET
cjal-3368	110	6	eleventh	eleventh	ADJ
cjal-3368	110	7	central	central	ADJ
cjal-3368	110	8	committee	committee	NOUN
cjal-3368	110	9	of	of	ADP
cjal-3368	110	10	the	the	DET
cjal-3368	110	11	chinese	chinese	PROPN
cjal-3368	110	12	communist	communist	PROPN
cjal-3368	110	13	party	party	PROPN
cjal-3368	110	14	was	be	AUX
cjal-3368	110	15	the	the	DET
cjal-3368	110	16	decisive	decisive	ADJ
cjal-3368	110	17	meeting	meeting	NOUN
cjal-3368	110	18	held	hold	VERB
cjal-3368	110	19	in	in	ADP
cjal-3368	110	20	beijing	beijing	PROPN
cjal-3368	110	21	,	,	PUNCT
cjal-3368	110	22	china	china	PROPN
cjal-3368	110	23	,	,	PUNCT
cjal-3368	110	24	from	from	ADP
cjal-3368	110	25	18–22	18–22	NUM
cjal-3368	110	26	december	december	PROPN
cjal-3368	110	27	1978	1978	NUM
cjal-3368	110	28	.	.	PUNCT
cjal-3368	111	1	see	see	VERB
cjal-3368	111	2	zhongguo	zhongguo	PROPN
cjal-3368	111	3	gongchandang	gongchandang	PROPN
cjal-3368	111	4	dishiyijie	dishiyijie	PROPN
cjal-3368	111	5	zhongyang	zhongyang	PROPN
cjal-3368	111	6	weiyuanhui	weiyuanhui	PROPN
cjal-3368	111	7	disanci	disanci	PROPN
cjal-3368	111	8	quanti	quanti	PROPN
cjal-3368	111	9	huiyi	huiyi	PROPN
cjal-3368	111	10	gongbao	gongbao	PROPN
cjal-3368	111	11	(	(	PUNCT
cjal-3368	111	12	中国共产党第十一届中央委员会第三次全体会议公	中国共产党第十一届中央委员会第三次全体会议公	PROPN
cjal-3368	111	13	报	报	PROPN
cjal-3368	111	14	)	)	PUNCT
cjal-3368	112	1	[	[	X
cjal-3368	112	2	report	report	NOUN
cjal-3368	112	3	on	on	ADP
cjal-3368	112	4	the	the	DET
cjal-3368	112	5	third	third	ADJ
cjal-3368	112	6	plenum	plenum	NOUN
cjal-3368	112	7	of	of	ADP
cjal-3368	112	8	the	the	DET
cjal-3368	112	9	eleventh	eleventh	ADJ
cjal-3368	112	10	central	central	ADJ
cjal-3368	112	11	committee	committee	NOUN
cjal-3368	112	12	of	of	ADP
cjal-3368	112	13	the	the	DET
cjal-3368	112	14	chinese	chinese	ADJ
cjal-3368	112	15	communist	communist	PROPN
cjal-3368	112	16	party	party	PROPN
cjal-3368	112	17	]	]	PUNCT
cjal-3368	112	18	,	,	PUNCT
cjal-3368	112	19	zhongguo	zhongguo	PROPN
cjal-3368	112	20	gongchandang	gongchandang	PROPN
cjal-3368	112	21	lici	lici	PROPN
cjal-3368	112	22	quanguo	quanguo	PROPN
cjal-3368	112	23	renmin	renmin	PROPN
cjal-3368	112	24	daibiao	daibiao	PROPN
cjal-3368	112	25	dahui	dahui	PROPN
cjal-3368	112	26	shujuku	shujuku	PROPN
cjal-3368	112	27	(	(	PUNCT
cjal-3368	112	28	中国共产党历次全国代表大	中国共产党历次全国代表大	NOUN
cjal-3368	112	29	会数据库	会数据库	PROPN
cjal-3368	112	30	)	)	PUNCT
cjal-3368	113	1	[	[	X
cjal-3368	113	2	central	central	ADJ
cjal-3368	113	3	committee	committee	NOUN
cjal-3368	113	4	of	of	ADP
cjal-3368	113	5	the	the	DET
cjal-3368	113	6	chinese	chinese	PROPN
cjal-3368	113	7	communist	communist	PROPN
cjal-3368	113	8	party	party	PROPN
cjal-3368	113	9	database	database	PROPN
cjal-3368	113	10	]	]	X
cjal-3368	113	11	(	(	PUNCT
cjal-3368	113	12	dec	dec	PROPN
cjal-3368	113	13	.	.	PROPN
cjal-3368	113	14	22	22	NUM
cjal-3368	113	15	,	,	PUNCT
cjal-3368	113	16	1978	1978	NUM
cjal-3368	113	17	)	)	PUNCT
cjal-3368	113	18	,	,	PUNCT
cjal-3368	113	19	http://cpc.people.com.cn/gb/64162/64168/64563/65371/4441902.html	http://cpc.people.com.cn/gb/64162/64168/64563/65371/4441902.html	PROPN
cjal-3368	113	20	.	.	PUNCT
cjal-3368	114	1	23	23	NUM
cjal-3368	114	2	remick	remick	PROPN
cjal-3368	114	3	,	,	PUNCT
cjal-3368	114	4	supra	supra	PROPN
cjal-3368	114	5	note	note	PROPN
cjal-3368	114	6	21	21	NUM
cjal-3368	114	7	,	,	PUNCT
cjal-3368	114	8	at	at	ADP
cjal-3368	114	9	142	142	NUM
cjal-3368	114	10	.	.	PUNCT
cjal-3368	114	11	24	24	NUM
cjal-3368	114	12	see	see	VERB
cjal-3368	114	13	jean	jean	PROPN
cjal-3368	114	14	oi	oi	PROPN
cjal-3368	114	15	,	,	PUNCT
cjal-3368	114	16	fiscal	fiscal	ADJ
cjal-3368	114	17	reform	reform	NOUN
cjal-3368	114	18	and	and	CCONJ
cjal-3368	114	19	the	the	DET
cjal-3368	114	20	economic	economic	ADJ
cjal-3368	114	21	foundations	foundation	NOUN
cjal-3368	114	22	of	of	ADP
cjal-3368	114	23	local	local	ADJ
cjal-3368	114	24	state	state	NOUN
cjal-3368	114	25	corporatism	corporatism	NOUN
cjal-3368	114	26	in	in	ADP
cjal-3368	114	27	china	china	PROPN
cjal-3368	114	28	,	,	PUNCT
cjal-3368	114	29	45	45	NUM
cjal-3368	114	30	world	world	NOUN
cjal-3368	114	31	polit	polit	PROPN
cjal-3368	114	32	.	.	PROPN
cjal-3368	114	33	99	99	NUM
cjal-3368	114	34	,	,	PUNCT
cjal-3368	114	35	123	123	NUM
cjal-3368	114	36	(	(	PUNCT
cjal-3368	114	37	1992	1992	NUM
cjal-3368	114	38	)	)	PUNCT
cjal-3368	114	39	;	;	PUNCT
cjal-3368	114	40	shaoguang	shaoguang	PROPN
cjal-3368	114	41	wang	wang	PROPN
cjal-3368	114	42	&	&	CCONJ
cjal-3368	114	43	angang	angang	PROPN
cjal-3368	114	44	hu	hu	PROPN
cjal-3368	114	45	(	(	PUNCT
cjal-3368	114	46	王绍光	王绍光	PROPN
cjal-3368	114	47	&	&	CCONJ
cjal-3368	114	48	胡鞍钢	胡鞍钢	PROPN
cjal-3368	114	49	)	)	PUNCT
cjal-3368	114	50	,	,	PUNCT
cjal-3368	114	51	zhonghuo	zhonghuo	NOUN
cjal-3368	114	52	guojia	guojia	VERB
cjal-3368	114	53	nengli	nengli	ADV
cjal-3368	114	54	baogao	baogao	NOUN
cjal-3368	114	55	(	(	PUNCT
cjal-3368	114	56	中国国家能力报告	中国国家能力报告	NOUN
cjal-3368	114	57	)	)	PUNCT
cjal-3368	115	1	[	[	X
cjal-3368	115	2	report	report	NOUN
cjal-3368	115	3	of	of	ADP
cjal-3368	115	4	chinese	chinese	ADJ
cjal-3368	115	5	state	state	NOUN
cjal-3368	115	6	capacity	capacity	NOUN
cjal-3368	115	7	]	]	PUNCT
cjal-3368	115	8	26	26	NUM
cjal-3368	115	9	(	(	PUNCT
cjal-3368	115	10	1993	1993	NUM
cjal-3368	115	11	)	)	PUNCT
cjal-3368	115	12	;	;	PUNCT
cjal-3368	115	13	shaoguang	shaoguang	PROPN
cjal-3368	115	14	wang	wang	PROPN
cjal-3368	115	15	,	,	PUNCT
cjal-3368	115	16	china	china	PROPN
cjal-3368	115	17	’s	’s	PART
cjal-3368	115	18	1994	1994	NUM
cjal-3368	115	19	fiscal	fiscal	ADJ
cjal-3368	115	20	reform	reform	NOUN
cjal-3368	115	21	:	:	PUNCT
cjal-3368	115	22	an	an	DET
cjal-3368	115	23	initial	initial	ADJ
cjal-3368	115	24	assessment	assessment	NOUN
cjal-3368	115	25	,	,	PUNCT
cjal-3368	115	26	asian	asian	ADJ
cjal-3368	115	27	surv	surv	NOUN
cjal-3368	115	28	.	.	PUNCT
cjal-3368	116	1	801	801	NUM
cjal-3368	116	2	,	,	PUNCT
cjal-3368	116	3	802	802	NUM
cjal-3368	116	4	(	(	PUNCT
cjal-3368	116	5	1997	1997	NUM
cjal-3368	116	6	)	)	PUNCT
cjal-3368	116	7	.	.	PUNCT
cjal-3368	117	1	228	228	NUM
cjal-3368	117	2	columbia	columbia	PROPN
cjal-3368	117	3	journal	journal	PROPN
cjal-3368	117	4	of	of	ADP
cjal-3368	117	5	asian	asian	ADJ
cjal-3368	117	6	law	law	NOUN
cjal-3368	118	1	[	[	X
cjal-3368	118	2	vol	vol	NOUN
cjal-3368	118	3	.	.	PUNCT
cjal-3368	119	1	31:218	31:218	NUM
cjal-3368	119	2	expenditures	expenditure	NOUN
cjal-3368	119	3	and	and	CCONJ
cjal-3368	119	4	revenue	revenue	NOUN
cjal-3368	119	5	sources	source	NOUN
cjal-3368	119	6	”	"	PUNCT
cjal-3368	119	7	and	and	CCONJ
cjal-3368	119	8	“	"	PUNCT
cjal-3368	119	9	shared	share	VERB
cjal-3368	119	10	receipts	receipt	NOUN
cjal-3368	119	11	from	from	ADP
cjal-3368	119	12	several	several	ADJ
cjal-3368	119	13	locally	locally	ADV
cjal-3368	119	14	-	-	PUNCT
cjal-3368	119	15	collected	collect	VERB
cjal-3368	119	16	taxes”.25	taxes”.25	NUM
cjal-3368	119	17	thus	thus	ADV
cjal-3368	119	18	,	,	PUNCT
cjal-3368	119	19	central	central	ADJ
cjal-3368	119	20	tax	tax	NOUN
cjal-3368	119	21	,	,	PUNCT
cjal-3368	119	22	local	local	ADJ
cjal-3368	119	23	tax	tax	NOUN
cjal-3368	119	24	and	and	CCONJ
cjal-3368	119	25	shared	share	VERB
cjal-3368	119	26	tax	tax	NOUN
cjal-3368	119	27	are	be	AUX
cjal-3368	119	28	three	three	NUM
cjal-3368	119	29	major	major	ADJ
cjal-3368	119	30	types	type	NOUN
cjal-3368	119	31	of	of	ADP
cjal-3368	119	32	tax	tax	NOUN
cjal-3368	119	33	.	.	PUNCT
cjal-3368	120	1	vat	vat	NOUN
cjal-3368	120	2	,	,	PUNCT
cjal-3368	120	3	the	the	DET
cjal-3368	120	4	pillar	pillar	NOUN
cjal-3368	120	5	of	of	ADP
cjal-3368	120	6	the	the	DET
cjal-3368	120	7	tax	tax	NOUN
cjal-3368	120	8	system	system	NOUN
cjal-3368	120	9	,	,	PUNCT
cjal-3368	120	10	is	be	AUX
cjal-3368	120	11	shared	share	VERB
cjal-3368	120	12	by	by	ADP
cjal-3368	120	13	the	the	DET
cjal-3368	120	14	center	center	NOUN
cjal-3368	120	15	(	(	PUNCT
cjal-3368	120	16	75	75	NUM
cjal-3368	120	17	per	per	ADP
cjal-3368	120	18	cent	cent	NOUN
cjal-3368	120	19	)	)	PUNCT
cjal-3368	120	20	and	and	CCONJ
cjal-3368	120	21	localities	locality	NOUN
cjal-3368	120	22	with	with	ADP
cjal-3368	120	23	(	(	PUNCT
cjal-3368	120	24	25	25	NUM
cjal-3368	120	25	per	per	ADP
cjal-3368	120	26	cent	cent	NOUN
cjal-3368	120	27	)	)	PUNCT
cjal-3368	120	28	.	.	PUNCT
cjal-3368	121	1	consumption	consumption	NOUN
cjal-3368	121	2	tax	tax	NOUN
cjal-3368	121	3	belongs	belong	VERB
cjal-3368	121	4	to	to	ADP
cjal-3368	121	5	the	the	DET
cjal-3368	121	6	center	center	NOUN
cjal-3368	121	7	and	and	CCONJ
cjal-3368	121	8	business	business	NOUN
cjal-3368	121	9	tax	tax	NOUN
cjal-3368	121	10	belongs	belong	VERB
cjal-3368	121	11	to	to	ADP
cjal-3368	121	12	the	the	DET
cjal-3368	121	13	localities	locality	NOUN
cjal-3368	121	14	.	.	PUNCT
cjal-3368	122	1	the	the	DET
cjal-3368	122	2	center	center	NOUN
cjal-3368	122	3	shares	share	VERB
cjal-3368	122	4	60	60	NUM
cjal-3368	122	5	per	per	ADP
cjal-3368	122	6	cent	cent	NOUN
cjal-3368	122	7	of	of	ADP
cjal-3368	122	8	corporate	corporate	ADJ
cjal-3368	122	9	income	income	NOUN
cjal-3368	122	10	tax	tax	NOUN
cjal-3368	122	11	,	,	PUNCT
cjal-3368	122	12	while	while	SCONJ
cjal-3368	122	13	localities	locality	NOUN
cjal-3368	122	14	share	share	VERB
cjal-3368	122	15	40	40	NUM
cjal-3368	122	16	per	per	ADP
cjal-3368	122	17	cent	cent	NOUN
cjal-3368	122	18	.	.	PUNCT
cjal-3368	123	1	the	the	DET
cjal-3368	123	2	sat	sit	VERB
cjal-3368	123	3	administers	administer	VERB
cjal-3368	123	4	the	the	DET
cjal-3368	123	5	central	central	ADJ
cjal-3368	123	6	tax	tax	NOUN
cjal-3368	123	7	and	and	CCONJ
cjal-3368	123	8	the	the	DET
cjal-3368	123	9	shared	share	VERB
cjal-3368	123	10	tax	tax	NOUN
cjal-3368	123	11	,	,	PUNCT
cjal-3368	123	12	while	while	SCONJ
cjal-3368	123	13	the	the	DET
cjal-3368	123	14	local	local	ADJ
cjal-3368	123	15	administration	administration	NOUN
cjal-3368	123	16	of	of	ADP
cjal-3368	123	17	taxation	taxation	NOUN
cjal-3368	123	18	administers	administer	VERB
cjal-3368	123	19	the	the	DET
cjal-3368	123	20	local	local	ADJ
cjal-3368	123	21	tax	tax	NOUN
cjal-3368	123	22	.	.	PUNCT
cjal-3368	124	1	finally	finally	ADV
cjal-3368	124	2	,	,	PUNCT
cjal-3368	124	3	to	to	PART
cjal-3368	124	4	encourage	encourage	VERB
cjal-3368	124	5	local	local	ADJ
cjal-3368	124	6	governments	government	NOUN
cjal-3368	124	7	to	to	PART
cjal-3368	124	8	develop	develop	VERB
cjal-3368	124	9	their	their	PRON
cjal-3368	124	10	economy	economy	NOUN
cjal-3368	124	11	,	,	PUNCT
cjal-3368	124	12	the	the	DET
cjal-3368	124	13	central	central	ADJ
cjal-3368	124	14	government	government	NOUN
cjal-3368	124	15	has	have	AUX
cjal-3368	124	16	also	also	ADV
cjal-3368	124	17	initiated	initiate	VERB
cjal-3368	124	18	a	a	DET
cjal-3368	124	19	transfer	transfer	NOUN
cjal-3368	124	20	payment	payment	NOUN
cjal-3368	124	21	system	system	NOUN
cjal-3368	124	22	.	.	PUNCT
cjal-3368	125	1	on	on	ADP
cjal-3368	125	2	the	the	DET
cjal-3368	125	3	one	one	NUM
cjal-3368	125	4	hand	hand	NOUN
cjal-3368	125	5	,	,	PUNCT
cjal-3368	125	6	the	the	DET
cjal-3368	125	7	center	center	NOUN
cjal-3368	125	8	returns	return	VERB
cjal-3368	125	9	a	a	DET
cjal-3368	125	10	certain	certain	ADJ
cjal-3368	125	11	amount	amount	NOUN
cjal-3368	125	12	of	of	ADP
cjal-3368	125	13	tax	tax	NOUN
cjal-3368	125	14	to	to	ADP
cjal-3368	125	15	localities	locality	NOUN
cjal-3368	125	16	based	base	VERB
cjal-3368	125	17	on	on	ADP
cjal-3368	125	18	growth	growth	NOUN
cjal-3368	125	19	regarding	regard	VERB
cjal-3368	125	20	the	the	DET
cjal-3368	125	21	revenue	revenue	NOUN
cjal-3368	125	22	of	of	ADP
cjal-3368	125	23	vat	vat	NOUN
cjal-3368	125	24	and	and	CCONJ
cjal-3368	125	25	consumption	consumption	NOUN
cjal-3368	125	26	tax	tax	NOUN
cjal-3368	125	27	.	.	PUNCT
cjal-3368	126	1	when	when	SCONJ
cjal-3368	126	2	vat	vat	NOUN
cjal-3368	126	3	and	and	CCONJ
cjal-3368	126	4	consumption	consumption	NOUN
cjal-3368	126	5	tax	tax	NOUN
cjal-3368	126	6	increase	increase	NOUN
cjal-3368	126	7	by	by	ADP
cjal-3368	126	8	one	one	NUM
cjal-3368	126	9	per	per	ADP
cjal-3368	126	10	cent	cent	NOUN
cjal-3368	126	11	,	,	PUNCT
cjal-3368	126	12	the	the	DET
cjal-3368	126	13	refund	refund	NOUN
cjal-3368	126	14	increases	increase	NOUN
cjal-3368	126	15	by	by	ADP
cjal-3368	126	16	0.3	0.3	NUM
cjal-3368	126	17	per	per	ADP
cjal-3368	126	18	cent.26	cent.26	NOUN
cjal-3368	126	19	on	on	ADP
cjal-3368	126	20	the	the	DET
cjal-3368	126	21	other	other	ADJ
cjal-3368	126	22	hand	hand	NOUN
cjal-3368	126	23	,	,	PUNCT
cjal-3368	126	24	the	the	DET
cjal-3368	126	25	center	center	NOUN
cjal-3368	126	26	subsidizes	subsidize	VERB
cjal-3368	126	27	the	the	DET
cjal-3368	126	28	localities	locality	NOUN
cjal-3368	126	29	based	base	VERB
cjal-3368	126	30	on	on	ADP
cjal-3368	126	31	local	local	ADJ
cjal-3368	126	32	needs	need	NOUN
cjal-3368	126	33	and	and	CCONJ
cjal-3368	126	34	their	their	PRON
cjal-3368	126	35	efforts	effort	NOUN
cjal-3368	126	36	in	in	ADP
cjal-3368	126	37	increasing	increase	VERB
cjal-3368	126	38	tax	tax	NOUN
cjal-3368	126	39	revenues.27	revenues.27	NOUN
cjal-3368	126	40	under	under	ADP
cjal-3368	126	41	the	the	DET
cjal-3368	126	42	system	system	NOUN
cjal-3368	126	43	of	of	ADP
cjal-3368	126	44	division	division	NOUN
cjal-3368	126	45	of	of	ADP
cjal-3368	126	46	taxes	taxis	NOUN
cjal-3368	126	47	,	,	PUNCT
cjal-3368	126	48	local	local	ADJ
cjal-3368	126	49	governments	government	NOUN
cjal-3368	126	50	are	be	AUX
cjal-3368	126	51	motivated	motivated	ADJ
cjal-3368	126	52	to	to	PART
cjal-3368	126	53	boost	boost	VERB
cjal-3368	126	54	their	their	PRON
cjal-3368	126	55	economy	economy	NOUN
cjal-3368	126	56	by	by	ADP
cjal-3368	126	57	introducing	introduce	VERB
cjal-3368	126	58	investments	investment	NOUN
cjal-3368	126	59	and	and	CCONJ
cjal-3368	126	60	businesses	business	NOUN
cjal-3368	126	61	so	so	SCONJ
cjal-3368	126	62	that	that	SCONJ
cjal-3368	126	63	they	they	PRON
cjal-3368	126	64	can	can	AUX
cjal-3368	126	65	collect	collect	VERB
cjal-3368	126	66	sufficient	sufficient	ADJ
cjal-3368	126	67	tax	tax	NOUN
cjal-3368	126	68	revenues	revenue	NOUN
cjal-3368	126	69	,	,	PUNCT
cjal-3368	126	70	tax	tax	NOUN
cjal-3368	126	71	refunds	refund	NOUN
cjal-3368	126	72	and	and	CCONJ
cjal-3368	126	73	subsidies	subsidy	NOUN
cjal-3368	126	74	to	to	PART
cjal-3368	126	75	afford	afford	VERB
cjal-3368	126	76	enormous	enormous	ADJ
cjal-3368	126	77	expenditures	expenditure	NOUN
cjal-3368	126	78	.	.	PUNCT
cjal-3368	127	1	not	not	PART
cjal-3368	127	2	only	only	ADV
cjal-3368	127	3	should	should	AUX
cjal-3368	127	4	local	local	ADJ
cjal-3368	127	5	governments	government	NOUN
cjal-3368	127	6	ensure	ensure	VERB
cjal-3368	127	7	fiscal	fiscal	ADJ
cjal-3368	127	8	balance	balance	NOUN
cjal-3368	127	9	,	,	PUNCT
cjal-3368	127	10	but	but	CCONJ
cjal-3368	127	11	they	they	PRON
cjal-3368	127	12	also	also	ADV
cjal-3368	127	13	need	need	VERB
cjal-3368	127	14	to	to	PART
cjal-3368	127	15	achieve	achieve	VERB
cjal-3368	127	16	certain	certain	ADJ
cjal-3368	127	17	revenue	revenue	NOUN
cjal-3368	127	18	growth	growth	NOUN
cjal-3368	127	19	corresponding	correspond	VERB
cjal-3368	127	20	to	to	ADP
cjal-3368	127	21	gdp	gdp	NOUN
cjal-3368	127	22	growth	growth	NOUN
cjal-3368	127	23	every	every	DET
cjal-3368	127	24	year	year	NOUN
cjal-3368	127	25	.	.	PUNCT
cjal-3368	128	1	the	the	DET
cjal-3368	128	2	mechanisms	mechanism	NOUN
cjal-3368	128	3	of	of	ADP
cjal-3368	128	4	the	the	DET
cjal-3368	128	5	intergovernmental	intergovernmental	ADJ
cjal-3368	128	6	tournament	tournament	NOUN
cjal-3368	128	7	and	and	CCONJ
cjal-3368	128	8	the	the	DET
cjal-3368	128	9	cadre	cadre	NOUN
cjal-3368	128	10	responsibility	responsibility	NOUN
cjal-3368	128	11	enable	enable	VERB
cjal-3368	128	12	the	the	DET
cjal-3368	128	13	higher	high	ADJ
cjal-3368	128	14	-	-	PUNCT
cjal-3368	128	15	level	level	NOUN
cjal-3368	128	16	governments	government	NOUN
cjal-3368	128	17	to	to	PART
cjal-3368	128	18	obtain	obtain	VERB
cjal-3368	128	19	25	25	NUM
cjal-3368	128	20	michel	michel	PROPN
cjal-3368	128	21	oksenberg	oksenberg	PROPN
cjal-3368	128	22	&	&	CCONJ
cjal-3368	128	23	james	james	PROPN
cjal-3368	128	24	tong	tong	PROPN
cjal-3368	128	25	,	,	PUNCT
cjal-3368	128	26	the	the	DET
cjal-3368	128	27	evolution	evolution	NOUN
cjal-3368	128	28	of	of	ADP
cjal-3368	128	29	central	central	ADJ
cjal-3368	128	30	-	-	PUNCT
cjal-3368	128	31	provincial	provincial	ADJ
cjal-3368	128	32	fiscal	fiscal	ADJ
cjal-3368	128	33	relations	relation	NOUN
cjal-3368	128	34	in	in	ADP
cjal-3368	128	35	china	china	PROPN
cjal-3368	128	36	,	,	PUNCT
cjal-3368	128	37	1971	1971	NUM
cjal-3368	128	38	–	–	PUNCT
cjal-3368	128	39	1984	1984	NUM
cjal-3368	128	40	the	the	DET
cjal-3368	128	41	formal	formal	ADJ
cjal-3368	128	42	system	system	NOUN
cjal-3368	128	43	,	,	PUNCT
cjal-3368	128	44	125	125	NUM
cjal-3368	128	45	the	the	DET
cjal-3368	128	46	china	china	PROPN
cjal-3368	128	47	q.	q.	PROPN
cjal-3368	128	48	1	1	NUM
cjal-3368	128	49	,	,	PUNCT
cjal-3368	128	50	5	5	NUM
cjal-3368	128	51	(	(	PUNCT
cjal-3368	128	52	1991	1991	NUM
cjal-3368	128	53	)	)	PUNCT
cjal-3368	128	54	.	.	PUNCT
cjal-3368	129	1	26	26	NUM
cjal-3368	130	1	the	the	DET
cjal-3368	130	2	state	state	PROPN
cjal-3368	130	3	council	council	PROPN
cjal-3368	130	4	,	,	PUNCT
cjal-3368	130	5	guowuyuan	guowuyuan	PROPN
cjal-3368	130	6	guanyu	guanyu	PROPN
cjal-3368	130	7	shixing	shixe	VERB
cjal-3368	130	8	fenshuizhi	fenshuizhi	PROPN
cjal-3368	130	9	caizheng	caizheng	PROPN
cjal-3368	130	10	guangli	guangli	PROPN
cjal-3368	130	11	tizhi	tizhi	PROPN
cjal-3368	130	12	de	de	X
cjal-3368	130	13	jueding	juede	VERB
cjal-3368	130	14	(	(	PUNCT
cjal-3368	130	15	国务院关	国务院关	PROPN
cjal-3368	130	16	于实行分税制财政管理的决定	于实行分税制财政管理的决定	PROPN
cjal-3368	130	17	)	)	PUNCT
cjal-3368	131	1	[	[	X
cjal-3368	131	2	the	the	DET
cjal-3368	131	3	decision	decision	NOUN
cjal-3368	131	4	on	on	ADP
cjal-3368	131	5	implementing	implement	VERB
cjal-3368	131	6	the	the	DET
cjal-3368	131	7	financial	financial	ADJ
cjal-3368	131	8	manageable	manageable	ADJ
cjal-3368	131	9	system	system	NOUN
cjal-3368	131	10	of	of	ADP
cjal-3368	131	11	division	division	NOUN
cjal-3368	131	12	of	of	ADP
cjal-3368	131	13	taxes	taxis	NOUN
cjal-3368	131	14	]	]	PUNCT
cjal-3368	131	15	,	,	PUNCT
cjal-3368	131	16	available	available	ADJ
cjal-3368	131	17	at	at	ADP
cjal-3368	131	18	http://cpc.people.com.cn/gb/64184/64186/66685/4494212.html	http://cpc.people.com.cn/gb/64184/64186/66685/4494212.html	PROPN
cjal-3368	131	19	.	.	PUNCT
cjal-3368	132	1	27	27	NUM
cjal-3368	132	2	feizhou	feizhou	ADJ
cjal-3368	132	3	zhou	zhou	PROPN
cjal-3368	132	4	(	(	PUNCT
cjal-3368	132	5	周飞舟	周飞舟	PROPN
cjal-3368	132	6	)	)	PUNCT
cjal-3368	132	7	,	,	PUNCT
cjal-3368	132	8	fenshuizhi	fenshuizhi	NOUN
cjal-3368	132	9	shinian	shinian	PROPN
cjal-3368	132	10	:	:	PUNCT
cjal-3368	132	11	zhidu	zhidu	PROPN
cjal-3368	132	12	ji	ji	PROPN
cjal-3368	132	13	qi	qi	PROPN
cjal-3368	132	14	yingxiang	yingxiang	PROPN
cjal-3368	132	15	(	(	PUNCT
cjal-3368	132	16	分税制十年：制度及其影响	分税制十年：制度及其影响	PROPN
cjal-3368	132	17	)	)	PUNCT
cjal-3368	133	1	[	[	X
cjal-3368	133	2	a	a	DET
cjal-3368	133	3	decade	decade	NOUN
cjal-3368	133	4	of	of	ADP
cjal-3368	133	5	division	division	NOUN
cjal-3368	133	6	of	of	ADP
cjal-3368	133	7	taxes	taxis	NOUN
cjal-3368	133	8	:	:	PUNCT
cjal-3368	133	9	the	the	DET
cjal-3368	133	10	system	system	NOUN
cjal-3368	133	11	and	and	CCONJ
cjal-3368	133	12	its	its	PRON
cjal-3368	133	13	evolution	evolution	NOUN
cjal-3368	133	14	]	]	PUNCT
cjal-3368	133	15	,	,	PUNCT
cjal-3368	133	16	6	6	NUM
cjal-3368	133	17	zhongguo	zhongguo	PROPN
cjal-3368	133	18	shehui	shehui	PROPN
cjal-3368	133	19	kexue	kexue	PROPN
cjal-3368	133	20	(	(	PUNCT
cjal-3368	133	21	中国社会科学	中国社会科学	PROPN
cjal-3368	133	22	)	)	PUNCT
cjal-3368	134	1	[	[	X
cjal-3368	134	2	social	social	ADJ
cjal-3368	134	3	sciences	science	NOUN
cjal-3368	134	4	in	in	ADP
cjal-3368	134	5	china	china	PROPN
cjal-3368	134	6	]	]	X
cjal-3368	134	7	100	100	NUM
cjal-3368	134	8	,	,	PUNCT
cjal-3368	134	9	102	102	NUM
cjal-3368	134	10	(	(	PUNCT
cjal-3368	134	11	2006	2006	NUM
cjal-3368	134	12	)	)	PUNCT
cjal-3368	134	13	.	.	PUNCT
cjal-3368	135	1	2018	2018	NUM
cjal-3368	135	2	]	]	PUNCT
cjal-3368	135	3	why	why	SCONJ
cjal-3368	135	4	law	law	NOUN
cjal-3368	135	5	enforcement	enforcement	NOUN
cjal-3368	135	6	is	be	AUX
cjal-3368	135	7	weak	weak	ADJ
cjal-3368	135	8	in	in	ADP
cjal-3368	135	9	china	china	PROPN
cjal-3368	135	10	229	229	NUM
cjal-3368	135	11	information	information	NOUN
cjal-3368	135	12	,	,	PUNCT
cjal-3368	135	13	give	give	VERB
cjal-3368	135	14	rewards	reward	NOUN
cjal-3368	135	15	and	and	CCONJ
cjal-3368	135	16	impose	impose	VERB
cjal-3368	135	17	sanctions	sanction	NOUN
cjal-3368	135	18	on	on	ADP
cjal-3368	135	19	the	the	DET
cjal-3368	135	20	head	head	NOUN
cjal-3368	135	21	of	of	ADP
cjal-3368	135	22	the	the	DET
cjal-3368	135	23	lower	low	ADJ
cjal-3368	135	24	level	level	NOUN
cjal-3368	135	25	governments.28	governments.28	NOUN
cjal-3368	135	26	tax	tax	NOUN
cjal-3368	135	27	bureaus	bureaus	NOUN
cjal-3368	135	28	embedded	embed	VERB
cjal-3368	135	29	in	in	ADP
cjal-3368	135	30	the	the	DET
cjal-3368	135	31	political	political	ADJ
cjal-3368	135	32	and	and	CCONJ
cjal-3368	135	33	social	social	ADJ
cjal-3368	135	34	network	network	NOUN
cjal-3368	135	35	establishing	establish	VERB
cjal-3368	135	36	an	an	DET
cjal-3368	135	37	autonomous	autonomous	ADJ
cjal-3368	135	38	or	or	CCONJ
cjal-3368	135	39	semi	semi	ADJ
cjal-3368	135	40	-	-	ADJ
cjal-3368	135	41	autonomous	autonomous	ADJ
cjal-3368	135	42	tax	tax	NOUN
cjal-3368	135	43	authority	authority	NOUN
cjal-3368	135	44	with	with	ADP
cjal-3368	135	45	an	an	DET
cjal-3368	135	46	ability	ability	NOUN
cjal-3368	135	47	to	to	PART
cjal-3368	135	48	implement	implement	VERB
cjal-3368	135	49	tax	tax	NOUN
cjal-3368	135	50	laws	law	NOUN
cjal-3368	135	51	and	and	CCONJ
cjal-3368	135	52	policies	policy	NOUN
cjal-3368	135	53	amid	amid	ADP
cjal-3368	135	54	resistance	resistance	NOUN
cjal-3368	135	55	among	among	ADP
cjal-3368	135	56	society	society	NOUN
cjal-3368	135	57	is	be	AUX
cjal-3368	135	58	a	a	DET
cjal-3368	135	59	common	common	ADJ
cjal-3368	135	60	practice	practice	NOUN
cjal-3368	135	61	around	around	ADP
cjal-3368	135	62	the	the	DET
cjal-3368	135	63	world.29	world.29	NOUN
cjal-3368	135	64	in	in	ADP
cjal-3368	135	65	1988	1988	NUM
cjal-3368	135	66	,	,	PUNCT
cjal-3368	135	67	china	china	PROPN
cjal-3368	135	68	removed	remove	VERB
cjal-3368	135	69	the	the	DET
cjal-3368	135	70	general	general	ADJ
cjal-3368	135	71	taxation	taxation	PROPN
cjal-3368	135	72	bureau	bureau	NOUN
cjal-3368	135	73	from	from	ADP
cjal-3368	135	74	the	the	DET
cjal-3368	135	75	ministry	ministry	PROPN
cjal-3368	135	76	of	of	ADP
cjal-3368	135	77	finance	finance	PROPN
cjal-3368	135	78	(	(	PUNCT
cjal-3368	135	79	mof	mof	NOUN
cjal-3368	135	80	)	)	PUNCT
cjal-3368	135	81	and	and	CCONJ
cjal-3368	135	82	started	start	VERB
cjal-3368	135	83	the	the	DET
cjal-3368	135	84	sat	sat	NOUN
cjal-3368	135	85	to	to	PART
cjal-3368	135	86	replace	replace	VERB
cjal-3368	135	87	its	its	PRON
cjal-3368	135	88	functions	function	NOUN
cjal-3368	135	89	.	.	PUNCT
cjal-3368	136	1	the	the	DET
cjal-3368	136	2	sat	sat	NOUN
cjal-3368	136	3	is	be	AUX
cjal-3368	136	4	a	a	DET
cjal-3368	136	5	quasi	quasi	NOUN
cjal-3368	136	6	-	-	NOUN
cjal-3368	136	7	ministry	ministry	NOUN
cjal-3368	136	8	whose	whose	DET
cjal-3368	136	9	president	president	NOUN
cjal-3368	136	10	reports	report	VERB
cjal-3368	136	11	directly	directly	ADV
cjal-3368	136	12	to	to	ADP
cjal-3368	136	13	the	the	DET
cjal-3368	136	14	state	state	NOUN
cjal-3368	136	15	council	council	NOUN
cjal-3368	136	16	,	,	PUNCT
cjal-3368	136	17	but	but	CCONJ
cjal-3368	136	18	acting	act	VERB
cjal-3368	136	19	under	under	ADP
cjal-3368	136	20	the	the	DET
cjal-3368	136	21	guidance	guidance	NOUN
cjal-3368	136	22	of	of	ADP
cjal-3368	136	23	the	the	DET
cjal-3368	136	24	mof.30	mof.30	NOUN
cjal-3368	136	25	though	though	SCONJ
cjal-3368	136	26	state	state	NOUN
cjal-3368	136	27	tax	tax	NOUN
cjal-3368	136	28	bureaus	bureaus	NOUN
cjal-3368	136	29	at	at	ADP
cjal-3368	136	30	local	local	ADJ
cjal-3368	136	31	levels	level	NOUN
cjal-3368	136	32	are	be	AUX
cjal-3368	136	33	directly	directly	ADV
cjal-3368	136	34	governed	govern	VERB
cjal-3368	136	35	by	by	ADP
cjal-3368	136	36	the	the	DET
cjal-3368	136	37	sat	sat	NOUN
cjal-3368	136	38	,	,	PUNCT
cjal-3368	136	39	there	there	PRON
cjal-3368	136	40	are	be	VERB
cjal-3368	136	41	several	several	ADJ
cjal-3368	136	42	constraints	constraint	NOUN
cjal-3368	136	43	from	from	ADP
cjal-3368	136	44	local	local	ADJ
cjal-3368	136	45	governments	government	NOUN
cjal-3368	136	46	.	.	PUNCT
cjal-3368	137	1	the	the	DET
cjal-3368	137	2	amount	amount	NOUN
cjal-3368	137	3	of	of	ADP
cjal-3368	137	4	tax	tax	NOUN
cjal-3368	137	5	revenues	revenue	NOUN
cjal-3368	137	6	is	be	AUX
cjal-3368	137	7	the	the	DET
cjal-3368	137	8	first	first	ADJ
cjal-3368	137	9	concern	concern	NOUN
cjal-3368	137	10	of	of	ADP
cjal-3368	137	11	local	local	ADJ
cjal-3368	137	12	governments	government	NOUN
cjal-3368	137	13	.	.	PUNCT
cjal-3368	138	1	in	in	ADP
cjal-3368	138	2	order	order	NOUN
cjal-3368	138	3	to	to	PART
cjal-3368	138	4	ensure	ensure	VERB
cjal-3368	138	5	fiscal	fiscal	ADJ
cjal-3368	138	6	balance	balance	NOUN
cjal-3368	138	7	and	and	CCONJ
cjal-3368	138	8	improve	improve	VERB
cjal-3368	138	9	performance	performance	NOUN
cjal-3368	138	10	evaluations	evaluation	NOUN
cjal-3368	138	11	,	,	PUNCT
cjal-3368	138	12	local	local	ADJ
cjal-3368	138	13	governments	government	NOUN
cjal-3368	138	14	also	also	ADV
cjal-3368	138	15	allocated	allocate	VERB
cjal-3368	138	16	revenue	revenue	NOUN
cjal-3368	138	17	targets	target	NOUN
cjal-3368	138	18	to	to	ADP
cjal-3368	138	19	tax	tax	NOUN
cjal-3368	138	20	authorities	authority	NOUN
cjal-3368	138	21	.	.	PUNCT
cjal-3368	139	1	despite	despite	SCONJ
cjal-3368	139	2	the	the	DET
cjal-3368	139	3	county	county	NOUN
cjal-3368	139	4	level	level	NOUN
cjal-3368	139	5	state	state	NOUN
cjal-3368	139	6	tax	tax	NOUN
cjal-3368	139	7	bureau	bureau	NOUN
cjal-3368	139	8	being	be	AUX
cjal-3368	139	9	governed	govern	VERB
cjal-3368	139	10	by	by	ADP
cjal-3368	139	11	the	the	DET
cjal-3368	139	12	sat	sat	NOUN
cjal-3368	139	13	and	and	CCONJ
cjal-3368	139	14	independent	independent	ADJ
cjal-3368	139	15	from	from	ADP
cjal-3368	139	16	the	the	DET
cjal-3368	139	17	local	local	ADJ
cjal-3368	139	18	government	government	NOUN
cjal-3368	139	19	,	,	PUNCT
cjal-3368	139	20	they	they	PRON
cjal-3368	139	21	were	be	AUX
cjal-3368	139	22	constrained	constrain	VERB
cjal-3368	139	23	by	by	ADP
cjal-3368	139	24	the	the	DET
cjal-3368	139	25	targets	target	NOUN
cjal-3368	139	26	that	that	PRON
cjal-3368	139	27	were	be	AUX
cjal-3368	139	28	required	require	VERB
cjal-3368	139	29	by	by	ADP
cjal-3368	139	30	the	the	DET
cjal-3368	139	31	local	local	ADJ
cjal-3368	139	32	government	government	NOUN
cjal-3368	139	33	.	.	PUNCT
cjal-3368	140	1	take	take	VERB
cjal-3368	140	2	county	county	PROPN
cjal-3368	140	3	j	j	PROPN
cjal-3368	140	4	as	as	ADP
cjal-3368	140	5	28	28	NUM
cjal-3368	140	6	katharina	katharina	PROPN
cjal-3368	140	7	pistor	pistor	PROPN
cjal-3368	140	8	&	&	CCONJ
cjal-3368	140	9	chenggang	chenggang	PROPN
cjal-3368	140	10	xu	xu	PROPN
cjal-3368	140	11	,	,	PUNCT
cjal-3368	140	12	governing	govern	VERB
cjal-3368	140	13	stock	stock	NOUN
cjal-3368	140	14	markets	market	NOUN
cjal-3368	140	15	in	in	ADP
cjal-3368	140	16	transition	transition	NOUN
cjal-3368	140	17	economics	economic	NOUN
cjal-3368	140	18	:	:	PUNCT
cjal-3368	140	19	lessons	lesson	NOUN
cjal-3368	140	20	from	from	ADP
cjal-3368	140	21	china	china	PROPN
cjal-3368	140	22	,	,	PUNCT
cjal-3368	140	23	7	7	NUM
cjal-3368	140	24	american	american	ADJ
cjal-3368	140	25	law	law	PROPN
cjal-3368	140	26	and	and	CCONJ
cjal-3368	140	27	economics	economic	NOUN
cjal-3368	140	28	review	review	VERB
cjal-3368	140	29	184	184	NUM
cjal-3368	140	30	,	,	PUNCT
cjal-3368	140	31	197	197	NUM
cjal-3368	140	32	-	-	SYM
cjal-3368	140	33	200	200	NUM
cjal-3368	140	34	,	,	PUNCT
cjal-3368	140	35	203	203	NUM
cjal-3368	140	36	-	-	SYM
cjal-3368	140	37	206	206	NUM
cjal-3368	140	38	(	(	PUNCT
cjal-3368	140	39	2005	2005	NUM
cjal-3368	140	40	)	)	PUNCT
cjal-3368	140	41	.	.	PUNCT
cjal-3368	141	1	29	29	NUM
cjal-3368	141	2	ole	ole	NOUN
cjal-3368	141	3	therkildsen	therkildsen	NOUN
cjal-3368	141	4	,	,	PUNCT
cjal-3368	141	5	autonomous	autonomous	ADJ
cjal-3368	141	6	tax	tax	NOUN
cjal-3368	141	7	administration	administration	NOUN
cjal-3368	141	8	in	in	ADP
cjal-3368	141	9	sub	sub	ADJ
cjal-3368	141	10	-	-	ADJ
cjal-3368	141	11	saharan	saharan	ADJ
cjal-3368	141	12	africa	africa	PROPN
cjal-3368	141	13	:	:	PUNCT
cjal-3368	141	14	the	the	DET
cjal-3368	141	15	case	case	NOUN
cjal-3368	141	16	of	of	ADP
cjal-3368	141	17	the	the	DET
cjal-3368	141	18	uganda	uganda	PROPN
cjal-3368	141	19	revenue	revenue	NOUN
cjal-3368	141	20	authority	authority	NOUN
cjal-3368	141	21	,	,	PUNCT
cjal-3368	141	22	31	31	NUM
cjal-3368	141	23	forum	forum	NOUN
cjal-3368	141	24	for	for	ADP
cjal-3368	141	25	development	development	NOUN
cjal-3368	141	26	studies	study	NOUN
cjal-3368	141	27	59	59	NUM
cjal-3368	141	28	,	,	PUNCT
cjal-3368	141	29	59	59	NUM
cjal-3368	141	30	(	(	PUNCT
cjal-3368	141	31	2004	2004	NUM
cjal-3368	141	32	)	)	PUNCT
cjal-3368	141	33	.	.	PUNCT
cjal-3368	142	1	30	30	NUM
cjal-3368	142	2	see	see	VERB
cjal-3368	142	3	world	world	PROPN
cjal-3368	142	4	bank	bank	PROPN
cjal-3368	142	5	,	,	PUNCT
cjal-3368	142	6	china	china	PROPN
cjal-3368	142	7	:	:	PUNCT
cjal-3368	142	8	revenue	revenue	NOUN
cjal-3368	142	9	mobilization	mobilization	NOUN
cjal-3368	142	10	and	and	CCONJ
cjal-3368	142	11	tax	tax	NOUN
cjal-3368	142	12	policy	policy	NOUN
cjal-3368	142	13	117	117	NUM
cjal-3368	142	14	(	(	PUNCT
cjal-3368	142	15	1990	1990	NUM
cjal-3368	142	16	)	)	PUNCT
cjal-3368	142	17	(	(	PUNCT
cjal-3368	142	18	the	the	DET
cjal-3368	142	19	major	major	ADJ
cjal-3368	142	20	responsibilities	responsibility	NOUN
cjal-3368	142	21	of	of	ADP
cjal-3368	142	22	the	the	DET
cjal-3368	142	23	sat	sit	VERB
cjal-3368	142	24	include	include	VERB
cjal-3368	142	25	implementation	implementation	NOUN
cjal-3368	142	26	of	of	ADP
cjal-3368	142	27	the	the	DET
cjal-3368	142	28	taxation	taxation	NOUN
cjal-3368	142	29	objectives	objective	NOUN
cjal-3368	142	30	of	of	ADP
cjal-3368	142	31	the	the	DET
cjal-3368	142	32	state	state	NOUN
cjal-3368	142	33	council	council	PROPN
cjal-3368	142	34	,	,	PUNCT
cjal-3368	142	35	administration	administration	NOUN
cjal-3368	142	36	of	of	ADP
cjal-3368	142	37	national	national	ADJ
cjal-3368	142	38	taxes	taxis	NOUN
cjal-3368	142	39	,	,	PUNCT
cjal-3368	142	40	tax	tax	NOUN
cjal-3368	142	41	policy	policy	NOUN
cjal-3368	142	42	,	,	PUNCT
cjal-3368	142	43	the	the	DET
cjal-3368	142	44	drafting	drafting	NOUN
cjal-3368	142	45	of	of	ADP
cjal-3368	142	46	national	national	ADJ
cjal-3368	142	47	tax	tax	NOUN
cjal-3368	142	48	laws	law	NOUN
cjal-3368	142	49	,	,	PUNCT
cjal-3368	142	50	the	the	DET
cjal-3368	142	51	drafting	drafting	NOUN
cjal-3368	142	52	and	and	CCONJ
cjal-3368	142	53	issue	issue	NOUN
cjal-3368	142	54	of	of	ADP
cjal-3368	142	55	administrative	administrative	ADJ
cjal-3368	142	56	regulations	regulation	NOUN
cjal-3368	142	57	,	,	PUNCT
cjal-3368	142	58	the	the	DET
cjal-3368	142	59	collection	collection	NOUN
cjal-3368	142	60	of	of	ADP
cjal-3368	142	61	(	(	PUNCT
cjal-3368	142	62	national	national	ADJ
cjal-3368	142	63	)	)	PUNCT
cjal-3368	142	64	tax	tax	NOUN
cjal-3368	142	65	revenues	revenue	NOUN
cjal-3368	142	66	,	,	PUNCT
cjal-3368	142	67	the	the	DET
cjal-3368	142	68	use	use	NOUN
cjal-3368	142	69	of	of	ADP
cjal-3368	142	70	taxation	taxation	NOUN
cjal-3368	142	71	as	as	ADP
cjal-3368	142	72	a	a	DET
cjal-3368	142	73	macroeconomic	macroeconomic	ADJ
cjal-3368	142	74	level	level	NOUN
cjal-3368	142	75	,	,	PUNCT
cjal-3368	142	76	the	the	DET
cjal-3368	142	77	management	management	NOUN
cjal-3368	142	78	of	of	ADP
cjal-3368	142	79	tax	tax	NOUN
cjal-3368	142	80	official	official	NOUN
cjal-3368	142	81	within	within	ADP
cjal-3368	142	82	provincial	provincial	ADJ
cjal-3368	142	83	governments	government	NOUN
cjal-3368	142	84	,	,	PUNCT
cjal-3368	142	85	training	training	NOUN
cjal-3368	142	86	and	and	CCONJ
cjal-3368	142	87	coordination	coordination	NOUN
cjal-3368	142	88	within	within	ADP
cjal-3368	142	89	the	the	DET
cjal-3368	142	90	tax	tax	NOUN
cjal-3368	142	91	system	system	NOUN
cjal-3368	142	92	,	,	PUNCT
cjal-3368	142	93	negotiation	negotiation	NOUN
cjal-3368	142	94	with	with	ADP
cjal-3368	142	95	foreign	foreign	ADJ
cjal-3368	142	96	government	government	NOUN
cjal-3368	142	97	and	and	CCONJ
cjal-3368	142	98	representation	representation	NOUN
cjal-3368	142	99	of	of	ADP
cjal-3368	142	100	china	china	PROPN
cjal-3368	142	101	in	in	ADP
cjal-3368	142	102	international	international	ADJ
cjal-3368	142	103	bodies	body	NOUN
cjal-3368	142	104	,	,	PUNCT
cjal-3368	142	105	and	and	CCONJ
cjal-3368	142	106	administration	administration	NOUN
cjal-3368	142	107	of	of	ADP
cjal-3368	142	108	taxation	taxation	NOUN
cjal-3368	142	109	on	on	ADP
cjal-3368	142	110	offshore	offshore	ADJ
cjal-3368	142	111	oil	oil	NOUN
cjal-3368	142	112	reserves	reserve	NOUN
cjal-3368	142	113	)	)	PUNCT
cjal-3368	142	114	.	.	PUNCT
cjal-3368	143	1	230	230	NUM
cjal-3368	143	2	columbia	columbia	PROPN
cjal-3368	143	3	journal	journal	NOUN
cjal-3368	143	4	of	of	ADP
cjal-3368	143	5	asian	asian	ADJ
cjal-3368	143	6	law	law	NOUN
cjal-3368	144	1	[	[	X
cjal-3368	144	2	vol	vol	NOUN
cjal-3368	144	3	.	.	PUNCT
cjal-3368	145	1	31:218	31:218	NUM
cjal-3368	145	2	one	one	NUM
cjal-3368	145	3	example	example	NOUN
cjal-3368	145	4	:	:	PUNCT
cjal-3368	145	5	in	in	ADP
cjal-3368	145	6	2015	2015	NUM
cjal-3368	145	7	,	,	PUNCT
cjal-3368	145	8	the	the	DET
cjal-3368	145	9	municipal	municipal	ADJ
cjal-3368	145	10	state	state	NOUN
cjal-3368	145	11	tax	tax	NOUN
cjal-3368	145	12	office	office	NOUN
cjal-3368	145	13	assigned	assign	VERB
cjal-3368	145	14	county	county	NOUN
cjal-3368	145	15	j	j	PROPN
cjal-3368	145	16	state	state	PROPN
cjal-3368	145	17	tax	tax	PROPN
cjal-3368	145	18	bureau	bureau	PROPN
cjal-3368	145	19	a	a	DET
cjal-3368	145	20	target	target	NOUN
cjal-3368	145	21	of	of	ADP
cjal-3368	145	22	collecting	collect	VERB
cjal-3368	145	23	10.86	10.86	NUM
cjal-3368	145	24	billion	billion	NUM
cjal-3368	145	25	rmb	rmb	NOUN
cjal-3368	145	26	,	,	PUNCT
cjal-3368	145	27	while	while	SCONJ
cjal-3368	145	28	the	the	DET
cjal-3368	145	29	county	county	NOUN
cjal-3368	145	30	government	government	NOUN
cjal-3368	145	31	assigned	assign	VERB
cjal-3368	145	32	11.29	11.29	NUM
cjal-3368	145	33	billion	billion	NUM
cjal-3368	145	34	.	.	PUNCT
cjal-3368	146	1	local	local	ADJ
cjal-3368	146	2	governments	government	NOUN
cjal-3368	146	3	rewarded	reward	VERB
cjal-3368	146	4	or	or	CCONJ
cjal-3368	146	5	punished	punish	VERB
cjal-3368	146	6	based	base	VERB
cjal-3368	146	7	on	on	ADP
cjal-3368	146	8	the	the	DET
cjal-3368	146	9	performance	performance	NOUN
cjal-3368	146	10	of	of	ADP
cjal-3368	146	11	the	the	DET
cjal-3368	146	12	tax	tax	NOUN
cjal-3368	146	13	bureaus	bureaus	NOUN
cjal-3368	146	14	to	to	PART
cjal-3368	146	15	secure	secure	VERB
cjal-3368	146	16	reliable	reliable	ADJ
cjal-3368	146	17	implementation	implementation	NOUN
cjal-3368	146	18	from	from	ADP
cjal-3368	146	19	the	the	DET
cjal-3368	146	20	tax	tax	NOUN
cjal-3368	146	21	authorities	authority	NOUN
cjal-3368	146	22	.	.	PUNCT
cjal-3368	147	1	the	the	DET
cjal-3368	147	2	chief	chief	NOUN
cjal-3368	147	3	of	of	ADP
cjal-3368	147	4	the	the	DET
cjal-3368	147	5	fifth	fifth	ADJ
cjal-3368	147	6	tax	tax	NOUN
cjal-3368	147	7	branch	branch	NOUN
cjal-3368	147	8	of	of	ADP
cjal-3368	147	9	bureau	bureau	PROPN
cjal-3368	147	10	p	p	PROPN
cjal-3368	147	11	(	(	PUNCT
cjal-3368	147	12	governed	govern	VERB
cjal-3368	147	13	by	by	ADP
cjal-3368	147	14	the	the	DET
cjal-3368	147	15	sat	sat	NOUN
cjal-3368	147	16	)	)	PUNCT
cjal-3368	147	17	(	(	PUNCT
cjal-3368	147	18	s1	s1	NOUN
cjal-3368	147	19	)	)	PUNCT
cjal-3368	147	20	explained	explain	VERB
cjal-3368	147	21	to	to	ADP
cjal-3368	147	22	me	i	PRON
cjal-3368	147	23	:	:	PUNCT
cjal-3368	147	24	the	the	DET
cjal-3368	147	25	local	local	ADJ
cjal-3368	147	26	government	government	NOUN
cjal-3368	147	27	will	will	AUX
cjal-3368	147	28	give	give	VERB
cjal-3368	147	29	a	a	DET
cjal-3368	147	30	bonus	bonus	NOUN
cjal-3368	147	31	if	if	SCONJ
cjal-3368	147	32	we	we	PRON
cjal-3368	147	33	meet	meet	VERB
cjal-3368	147	34	or	or	CCONJ
cjal-3368	147	35	exceed	exceed	VERB
cjal-3368	147	36	the	the	DET
cjal-3368	147	37	target	target	NOUN
cjal-3368	147	38	.	.	PUNCT
cjal-3368	148	1	they	they	PRON
cjal-3368	148	2	also	also	ADV
cjal-3368	148	3	decide	decide	VERB
cjal-3368	148	4	to	to	PART
cjal-3368	148	5	reward	reward	VERB
cjal-3368	148	6	role	role	NOUN
cjal-3368	148	7	models	model	NOUN
cjal-3368	148	8	in	in	ADP
cjal-3368	148	9	tax	tax	NOUN
cjal-3368	148	10	collection	collection	NOUN
cjal-3368	148	11	or	or	CCONJ
cjal-3368	148	12	moral	moral	ADJ
cjal-3368	148	13	and	and	CCONJ
cjal-3368	148	14	cultural	cultural	ADJ
cjal-3368	148	15	progress	progress	NOUN
cjal-3368	148	16	(	(	PUNCT
cjal-3368	148	17	文明单位	文明单位	ADJ
cjal-3368	148	18	)	)	PUNCT
cjal-3368	148	19	.	.	PUNCT
cjal-3368	149	1	they	they	PRON
cjal-3368	149	2	also	also	ADV
cjal-3368	149	3	control	control	VERB
cjal-3368	149	4	party	party	NOUN
cjal-3368	149	5	affairs	affairs	PROPN
cjal-3368	149	6	and	and	CCONJ
cjal-3368	149	7	labor	labor	NOUN
cjal-3368	149	8	unions	union	NOUN
cjal-3368	149	9	.	.	PUNCT
cjal-3368	150	1	the	the	PRON
cjal-3368	150	2	better	well	ADJ
cjal-3368	150	3	the	the	DET
cjal-3368	150	4	county	county	NOUN
cjal-3368	150	5	-	-	PUNCT
cjal-3368	150	6	level	level	NOUN
cjal-3368	150	7	state	state	NOUN
cjal-3368	150	8	tax	tax	NOUN
cjal-3368	150	9	bureaus	bureaus	NOUN
cjal-3368	150	10	fulfil	fulfil	VERB
cjal-3368	150	11	the	the	DET
cjal-3368	150	12	target	target	NOUN
cjal-3368	150	13	,	,	PUNCT
cjal-3368	150	14	the	the	PRON
cjal-3368	150	15	happier	happy	ADJ
cjal-3368	150	16	the	the	DET
cjal-3368	150	17	head	head	NOUN
cjal-3368	150	18	of	of	ADP
cjal-3368	150	19	the	the	DET
cjal-3368	150	20	local	local	ADJ
cjal-3368	150	21	government	government	NOUN
cjal-3368	150	22	,	,	PUNCT
cjal-3368	150	23	and	and	CCONJ
cjal-3368	150	24	the	the	DET
cjal-3368	150	25	more	more	ADJ
cjal-3368	150	26	they	they	PRON
cjal-3368	150	27	win	win	VERB
cjal-3368	150	28	bonuses	bonus	NOUN
cjal-3368	150	29	and	and	CCONJ
cjal-3368	150	30	rewards	reward	NOUN
cjal-3368	150	31	.	.	PUNCT
cjal-3368	151	1	every	every	DET
cjal-3368	151	2	leader	leader	NOUN
cjal-3368	151	3	favors	favor	VERB
cjal-3368	151	4	quantified	quantified	ADJ
cjal-3368	151	5	achievements	achievement	NOUN
cjal-3368	151	6	.	.	PUNCT
cjal-3368	152	1	if	if	SCONJ
cjal-3368	152	2	the	the	DET
cjal-3368	152	3	county	county	NOUN
cjal-3368	152	4	level	level	NOUN
cjal-3368	152	5	state	state	NOUN
cjal-3368	152	6	tax	tax	NOUN
cjal-3368	152	7	bureaus	bureaus	NOUN
cjal-3368	152	8	fail	fail	VERB
cjal-3368	152	9	to	to	PART
cjal-3368	152	10	meet	meet	VERB
cjal-3368	152	11	the	the	DET
cjal-3368	152	12	target	target	NOUN
cjal-3368	152	13	,	,	PUNCT
cjal-3368	152	14	both	both	CCONJ
cjal-3368	152	15	formal	formal	ADJ
cjal-3368	152	16	and	and	CCONJ
cjal-3368	152	17	informal	informal	ADJ
cjal-3368	152	18	sanctions	sanction	NOUN
cjal-3368	152	19	are	be	AUX
cjal-3368	152	20	a	a	DET
cjal-3368	152	21	source	source	NOUN
cjal-3368	152	22	of	of	ADP
cjal-3368	152	23	concern	concern	NOUN
cjal-3368	152	24	for	for	ADP
cjal-3368	152	25	the	the	DET
cjal-3368	152	26	heads	head	NOUN
cjal-3368	152	27	.	.	PUNCT
cjal-3368	153	1	for	for	ADP
cjal-3368	153	2	example	example	NOUN
cjal-3368	153	3	,	,	PUNCT
cjal-3368	153	4	they	they	PRON
cjal-3368	153	5	might	might	AUX
cjal-3368	153	6	be	be	AUX
cjal-3368	153	7	demoted	demote	VERB
cjal-3368	153	8	from	from	ADP
cjal-3368	153	9	their	their	PRON
cjal-3368	153	10	position	position	NOUN
cjal-3368	153	11	.	.	PUNCT
cjal-3368	154	1	the	the	DET
cjal-3368	154	2	local	local	ADJ
cjal-3368	154	3	government	government	NOUN
cjal-3368	154	4	and	and	CCONJ
cjal-3368	154	5	municipal	municipal	ADJ
cjal-3368	154	6	state	state	NOUN
cjal-3368	154	7	tax	tax	NOUN
cjal-3368	154	8	office	office	NOUN
cjal-3368	154	9	will	will	AUX
cjal-3368	154	10	scold	scold	VERB
cjal-3368	154	11	the	the	DET
cjal-3368	154	12	leaders	leader	NOUN
cjal-3368	154	13	of	of	ADP
cjal-3368	154	14	the	the	DET
cjal-3368	154	15	county	county	NOUN
cjal-3368	154	16	level	level	NOUN
cjal-3368	154	17	state	state	NOUN
cjal-3368	154	18	tax	tax	NOUN
cjal-3368	154	19	bureau	bureau	NOUN
cjal-3368	154	20	.	.	PUNCT
cjal-3368	155	1	they	they	PRON
cjal-3368	155	2	should	should	AUX
cjal-3368	155	3	submit	submit	VERB
cjal-3368	155	4	a	a	DET
cjal-3368	155	5	report	report	NOUN
cjal-3368	155	6	to	to	PART
cjal-3368	155	7	explain	explain	VERB
cjal-3368	155	8	why	why	SCONJ
cjal-3368	155	9	they	they	PRON
cjal-3368	155	10	have	have	AUX
cjal-3368	155	11	failed	fail	VERB
cjal-3368	155	12	to	to	PART
cjal-3368	155	13	meet	meet	VERB
cjal-3368	155	14	targets	target	NOUN
cjal-3368	155	15	.	.	PUNCT
cjal-3368	156	1	they	they	PRON
cjal-3368	156	2	lose	lose	VERB
cjal-3368	156	3	face	face	NOUN
cjal-3368	156	4	.	.	PUNCT
cjal-3368	157	1	the	the	DET
cjal-3368	157	2	higher	high	ADJ
cjal-3368	157	3	level	level	NOUN
cjal-3368	157	4	officials	official	NOUN
cjal-3368	157	5	will	will	AUX
cjal-3368	157	6	get	get	VERB
cjal-3368	157	7	tough	tough	ADJ
cjal-3368	157	8	on	on	ADP
cjal-3368	157	9	them	they	PRON
cjal-3368	157	10	by	by	ADP
cjal-3368	157	11	initiating	initiate	VERB
cjal-3368	157	12	more	more	ADJ
cjal-3368	157	13	audits	audits	NOUN
cjal-3368	157	14	and	and	CCONJ
cjal-3368	157	15	investigations	investigation	NOUN
cjal-3368	157	16	.	.	PUNCT
cjal-3368	158	1	as	as	SCONJ
cjal-3368	158	2	cai	cai	PROPN
cjal-3368	158	3	put	put	VERB
cjal-3368	158	4	it:31	it:31	PROPN
cjal-3368	158	5	in	in	ADP
cjal-3368	158	6	china	china	PROPN
cjal-3368	158	7	’s	’s	PART
cjal-3368	158	8	case	case	NOUN
cjal-3368	158	9	,	,	PUNCT
cjal-3368	158	10	since	since	SCONJ
cjal-3368	158	11	the	the	DET
cjal-3368	158	12	tenure	tenure	NOUN
cjal-3368	158	13	and	and	CCONJ
cjal-3368	158	14	promotion	promotion	NOUN
cjal-3368	158	15	of	of	ADP
cjal-3368	158	16	lower	low	ADJ
cjal-3368	158	17	level	level	NOUN
cjal-3368	158	18	officials	official	NOUN
cjal-3368	158	19	are	be	AUX
cjal-3368	158	20	decided	decide	VERB
cjal-3368	158	21	by	by	ADP
cjal-3368	158	22	their	their	PRON
cjal-3368	158	23	higher	high	ADJ
cjal-3368	158	24	level	level	NOUN
cjal-3368	158	25	counterparts	counterpart	NOUN
cjal-3368	158	26	,	,	PUNCT
cjal-3368	158	27	they	they	PRON
cjal-3368	158	28	are	be	AUX
cjal-3368	158	29	held	hold	VERB
cjal-3368	158	30	more	more	ADV
cjal-3368	158	31	accountable	accountable	ADJ
cjal-3368	158	32	to	to	ADP
cjal-3368	158	33	higher	high	ADJ
cjal-3368	158	34	level	level	NOUN
cjal-3368	158	35	officials	official	NOUN
cjal-3368	158	36	than	than	ADP
cjal-3368	158	37	to	to	ADP
cjal-3368	158	38	the	the	DET
cjal-3368	158	39	public	public	NOUN
cjal-3368	158	40	and	and	CCONJ
cjal-3368	158	41	thus	thus	ADV
cjal-3368	158	42	are	be	AUX
cjal-3368	158	43	more	more	ADV
cjal-3368	158	44	likely	likely	ADJ
cjal-3368	158	45	to	to	PART
cjal-3368	158	46	suffer	suffer	VERB
cjal-3368	158	47	pressure	pressure	NOUN
cjal-3368	158	48	from	from	ADP
cjal-3368	158	49	above	above	ADV
cjal-3368	158	50	.	.	PUNCT
cjal-3368	159	1	tax	tax	NOUN
cjal-3368	159	2	bureaus	bureaus	PROPN
cjal-3368	159	3	also	also	ADV
cjal-3368	159	4	face	face	VERB
cjal-3368	159	5	social	social	ADJ
cjal-3368	159	6	constraints	constraint	NOUN
cjal-3368	159	7	in	in	ADP
cjal-3368	159	8	a	a	DET
cjal-3368	159	9	relational	relational	ADJ
cjal-3368	159	10	(	(	PUNCT
cjal-3368	159	11	social	social	ADJ
cjal-3368	159	12	connections	connection	NOUN
cjal-3368	159	13	or	or	CCONJ
cjal-3368	159	14	social	social	ADJ
cjal-3368	159	15	ties	tie	NOUN
cjal-3368	159	16	,	,	PUNCT
cjal-3368	159	17	guanxi	guanxi	NOUN
cjal-3368	159	18	or	or	CCONJ
cjal-3368	159	19	renqing	renqing	NOUN
cjal-3368	159	20	in	in	ADP
cjal-3368	159	21	chinese	chinese	ADJ
cjal-3368	159	22	)	)	PUNCT
cjal-3368	159	23	community	community	NOUN
cjal-3368	159	24	.	.	PUNCT
cjal-3368	160	1	in	in	ADP
cjal-3368	160	2	his	his	PRON
cjal-3368	160	3	classic	classic	NOUN
cjal-3368	160	4	from	from	ADP
cjal-3368	160	5	the	the	DET
cjal-3368	160	6	soil	soil	NOUN
cjal-3368	160	7	,	,	PUNCT
cjal-3368	160	8	fei	fei	PROPN
cjal-3368	160	9	suggested	suggest	VERB
cjal-3368	160	10	that:32	that:32	PROPN
cjal-3368	160	11	31	31	NUM
cjal-3368	160	12	yongshun	yongshun	PROPN
cjal-3368	160	13	cai	cai	PROPN
cjal-3368	160	14	,	,	PUNCT
cjal-3368	160	15	between	between	ADP
cjal-3368	160	16	state	state	NOUN
cjal-3368	160	17	and	and	CCONJ
cjal-3368	160	18	peasants	peasant	NOUN
cjal-3368	160	19	:	:	PUNCT
cjal-3368	160	20	local	local	ADJ
cjal-3368	160	21	cadres	cadre	NOUN
cjal-3368	160	22	and	and	CCONJ
cjal-3368	160	23	statistical	statistical	ADJ
cjal-3368	160	24	reporting	reporting	NOUN
cjal-3368	160	25	in	in	ADP
cjal-3368	160	26	rural	rural	ADJ
cjal-3368	160	27	china	china	PROPN
cjal-3368	160	28	,	,	PUNCT
cjal-3368	160	29	163	163	NUM
cjal-3368	160	30	the	the	DET
cjal-3368	160	31	china	china	PROPN
cjal-3368	160	32	q.	q.	PROPN
cjal-3368	160	33	783	783	NUM
cjal-3368	160	34	,	,	PUNCT
cjal-3368	160	35	784	784	NUM
cjal-3368	160	36	(	(	PUNCT
cjal-3368	160	37	2000	2000	NUM
cjal-3368	160	38	)	)	PUNCT
cjal-3368	160	39	.	.	PUNCT
cjal-3368	161	1	32	32	NUM
cjal-3368	161	2	xiaotong	xiaotong	PROPN
cjal-3368	161	3	fei	fei	PROPN
cjal-3368	161	4	,	,	PUNCT
cjal-3368	161	5	gary	gary	PROPN
cjal-3368	161	6	hamilton	hamilton	PROPN
cjal-3368	161	7	,	,	PUNCT
cjal-3368	161	8	and	and	CCONJ
cjal-3368	161	9	wang	wang	PROPN
cjal-3368	161	10	zheng	zheng	PROPN
cjal-3368	161	11	,	,	PUNCT
cjal-3368	161	12	from	from	ADP
cjal-3368	161	13	the	the	DET
cjal-3368	161	14	soil	soil	NOUN
cjal-3368	161	15	:	:	PUNCT
cjal-3368	161	16	the	the	DET
cjal-3368	161	17	foundations	foundation	NOUN
cjal-3368	161	18	of	of	ADP
cjal-3368	161	19	chinese	chinese	ADJ
cjal-3368	161	20	society	society	NOUN
cjal-3368	161	21	62	62	NUM
cjal-3368	161	22	(	(	PUNCT
cjal-3368	161	23	1992	1992	NUM
cjal-3368	161	24	)	)	PUNCT
cjal-3368	161	25	.	.	PUNCT
cjal-3368	162	1	2018	2018	NUM
cjal-3368	162	2	]	]	PUNCT
cjal-3368	162	3	why	why	SCONJ
cjal-3368	162	4	law	law	NOUN
cjal-3368	162	5	enforcement	enforcement	NOUN
cjal-3368	162	6	is	be	AUX
cjal-3368	162	7	weak	weak	ADJ
cjal-3368	162	8	in	in	ADP
cjal-3368	162	9	china	china	PROPN
cjal-3368	162	10	231	231	NUM
cjal-3368	162	11	our	our	PRON
cjal-3368	162	12	pattern	pattern	NOUN
cjal-3368	162	13	is	be	AUX
cjal-3368	162	14	not	not	PART
cjal-3368	162	15	like	like	ADP
cjal-3368	162	16	distinct	distinct	ADJ
cjal-3368	162	17	bundles	bundle	NOUN
cjal-3368	162	18	of	of	ADP
cjal-3368	162	19	straws	straw	NOUN
cjal-3368	162	20	.	.	PUNCT
cjal-3368	163	1	rather	rather	ADV
cjal-3368	163	2	,	,	PUNCT
cjal-3368	163	3	it	it	PRON
cjal-3368	163	4	is	be	AUX
cjal-3368	163	5	like	like	ADP
cjal-3368	163	6	the	the	DET
cjal-3368	163	7	circles	circle	NOUN
cjal-3368	163	8	that	that	PRON
cjal-3368	163	9	appear	appear	VERB
cjal-3368	163	10	on	on	ADP
cjal-3368	163	11	the	the	DET
cjal-3368	163	12	surface	surface	NOUN
cjal-3368	163	13	of	of	ADP
cjal-3368	163	14	a	a	DET
cjal-3368	163	15	lake	lake	NOUN
cjal-3368	163	16	when	when	SCONJ
cjal-3368	163	17	a	a	DET
cjal-3368	163	18	rock	rock	NOUN
cjal-3368	163	19	is	be	AUX
cjal-3368	163	20	thrown	throw	VERB
cjal-3368	163	21	into	into	ADP
cjal-3368	163	22	it	it	PRON
cjal-3368	163	23	.	.	PUNCT
cjal-3368	164	1	everyone	everyone	PRON
cjal-3368	164	2	stands	stand	VERB
cjal-3368	164	3	at	at	ADP
cjal-3368	164	4	the	the	DET
cjal-3368	164	5	center	center	NOUN
cjal-3368	164	6	of	of	ADP
cjal-3368	164	7	the	the	DET
cjal-3368	164	8	circles	circle	NOUN
cjal-3368	164	9	produced	produce	VERB
cjal-3368	164	10	by	by	ADP
cjal-3368	164	11	his	his	PRON
cjal-3368	164	12	or	or	CCONJ
cjal-3368	164	13	her	her	PRON
cjal-3368	164	14	own	own	ADJ
cjal-3368	164	15	social	social	ADJ
cjal-3368	164	16	influence	influence	NOUN
cjal-3368	164	17	.	.	PUNCT
cjal-3368	165	1	there	there	PRON
cjal-3368	165	2	are	be	VERB
cjal-3368	165	3	102	102	NUM
cjal-3368	165	4	tax	tax	NOUN
cjal-3368	165	5	officials	official	NOUN
cjal-3368	165	6	in	in	ADP
cjal-3368	165	7	bureau	bureau	PROPN
cjal-3368	165	8	p	p	X
cjal-3368	165	9	:	:	PUNCT
cjal-3368	165	10	90	90	NUM
cjal-3368	165	11	of	of	ADP
cjal-3368	165	12	them	they	PRON
cjal-3368	165	13	(	(	PUNCT
cjal-3368	165	14	88	88	NUM
cjal-3368	165	15	per	per	ADP
cjal-3368	165	16	cent	cent	NOUN
cjal-3368	165	17	)	)	PUNCT
cjal-3368	165	18	are	be	AUX
cjal-3368	165	19	from	from	ADP
cjal-3368	165	20	county	county	PROPN
cjal-3368	165	21	j	j	PROPN
cjal-3368	165	22	,	,	PUNCT
cjal-3368	165	23	and	and	CCONJ
cjal-3368	165	24	the	the	DET
cjal-3368	165	25	rest	rest	NOUN
cjal-3368	165	26	are	be	AUX
cjal-3368	165	27	from	from	ADP
cjal-3368	165	28	neighboring	neighboring	NOUN
cjal-3368	165	29	counties	county	NOUN
cjal-3368	165	30	or	or	CCONJ
cjal-3368	165	31	cities	city	NOUN
cjal-3368	165	32	.	.	PUNCT
cjal-3368	166	1	in	in	ADP
cjal-3368	166	2	bureau	bureau	PROPN
cjal-3368	166	3	r	r	PROPN
cjal-3368	166	4	,	,	PUNCT
cjal-3368	166	5	14	14	NUM
cjal-3368	166	6	of	of	ADP
cjal-3368	166	7	16	16	NUM
cjal-3368	166	8	(	(	PUNCT
cjal-3368	166	9	87.5	87.5	NUM
cjal-3368	166	10	per	per	ADP
cjal-3368	166	11	cent	cent	NOUN
cjal-3368	166	12	)	)	PUNCT
cjal-3368	166	13	are	be	AUX
cjal-3368	166	14	from	from	ADP
cjal-3368	166	15	county	county	PROPN
cjal-3368	166	16	j	j	PROPN
cjal-3368	166	17	and	and	CCONJ
cjal-3368	166	18	two	two	NUM
cjal-3368	166	19	are	be	AUX
cjal-3368	166	20	from	from	ADP
cjal-3368	166	21	other	other	ADJ
cjal-3368	166	22	counties	county	NOUN
cjal-3368	166	23	of	of	ADP
cjal-3368	166	24	the	the	DET
cjal-3368	166	25	city	city	NOUN
cjal-3368	166	26	.	.	PUNCT
cjal-3368	167	1	the	the	DET
cjal-3368	167	2	old	old	ADJ
cjal-3368	167	3	saying	say	VERB
cjal-3368	167	4	“	"	PUNCT
cjal-3368	167	5	everyone	everyone	PRON
cjal-3368	167	6	has	have	VERB
cjal-3368	167	7	a	a	DET
cjal-3368	167	8	cousin	cousin	NOUN
cjal-3368	167	9	three	three	NUM
cjal-3368	167	10	thousand	thousand	NUM
cjal-3368	167	11	miles	mile	NOUN
cjal-3368	167	12	away	away	ADV
cjal-3368	167	13	”	"	PUNCT
cjal-3368	167	14	implies	imply	VERB
cjal-3368	167	15	the	the	DET
cjal-3368	167	16	vastness	vastness	NOUN
cjal-3368	167	17	of	of	ADP
cjal-3368	167	18	kinship	kinship	NOUN
cjal-3368	167	19	networks	network	NOUN
cjal-3368	167	20	in	in	ADP
cjal-3368	167	21	chinese	chinese	ADJ
cjal-3368	167	22	society.33	society.33	NOUN
cjal-3368	167	23	in	in	ADP
cjal-3368	167	24	the	the	DET
cjal-3368	167	25	county	county	NOUN
cjal-3368	167	26	,	,	PUNCT
cjal-3368	167	27	people	people	NOUN
cjal-3368	167	28	establish	establish	VERB
cjal-3368	167	29	relationships	relationship	NOUN
cjal-3368	167	30	not	not	PART
cjal-3368	167	31	only	only	ADV
cjal-3368	167	32	through	through	ADP
cjal-3368	167	33	blood	blood	NOUN
cjal-3368	167	34	relations	relation	NOUN
cjal-3368	167	35	,	,	PUNCT
cjal-3368	167	36	but	but	CCONJ
cjal-3368	167	37	also	also	ADV
cjal-3368	167	38	through	through	ADP
cjal-3368	167	39	friends	friend	NOUN
cjal-3368	167	40	,	,	PUNCT
cjal-3368	167	41	classmates	classmate	NOUN
cjal-3368	167	42	,	,	PUNCT
cjal-3368	167	43	comrades	comrade	NOUN
cjal-3368	167	44	-	-	PUNCT
cjal-3368	167	45	in	in	ADP
cjal-3368	167	46	-	-	PUNCT
cjal-3368	167	47	arms	arm	NOUN
cjal-3368	167	48	and	and	CCONJ
cjal-3368	167	49	townsmen.34	townsmen.34	PROPN
cjal-3368	167	50	moreover	moreover	ADV
cjal-3368	167	51	,	,	PUNCT
cjal-3368	167	52	the	the	DET
cjal-3368	167	53	internal	internal	ADJ
cjal-3368	167	54	network	network	NOUN
cjal-3368	167	55	of	of	ADP
cjal-3368	167	56	bureaucrats	bureaucrat	NOUN
cjal-3368	167	57	enhances	enhance	VERB
cjal-3368	167	58	the	the	DET
cjal-3368	167	59	embeddedness	embeddedness	NOUN
cjal-3368	167	60	.	.	PUNCT
cjal-3368	168	1	feng	feng	PROPN
cjal-3368	168	2	studied	study	VERB
cjal-3368	168	3	the	the	DET
cjal-3368	168	4	political	political	ADJ
cjal-3368	168	5	network	network	NOUN
cjal-3368	168	6	in	in	ADP
cjal-3368	168	7	zhong	zhong	PROPN
cjal-3368	168	8	county	county	PROPN
cjal-3368	168	9	of	of	ADP
cjal-3368	168	10	henan	henan	PROPN
cjal-3368	168	11	province	province	PROPN
cjal-3368	168	12	.	.	PUNCT
cjal-3368	169	1	the	the	DET
cjal-3368	169	2	managers	manager	NOUN
cjal-3368	169	3	contended	contend	VERB
cjal-3368	169	4	that	that	SCONJ
cjal-3368	169	5	“	"	PUNCT
cjal-3368	169	6	youth	youth	NOUN
cjal-3368	169	7	is	be	AUX
cjal-3368	169	8	precious	precious	ADJ
cjal-3368	169	9	,	,	PUNCT
cjal-3368	169	10	capability	capability	NOUN
cjal-3368	169	11	is	be	AUX
cjal-3368	169	12	for	for	ADP
cjal-3368	169	13	reference	reference	NOUN
cjal-3368	169	14	,	,	PUNCT
cjal-3368	169	15	guanxi	guanxi	NOUN
cjal-3368	169	16	is	be	AUX
cjal-3368	169	17	the	the	DET
cjal-3368	169	18	most	most	ADV
cjal-3368	169	19	important	important	ADJ
cjal-3368	169	20	(	(	PUNCT
cjal-3368	169	21	年龄是个宝，能力做参考，关系	年龄是个宝，能力做参考，关系	PROPN
cjal-3368	169	22	最重要)”.35	最重要)”.35	PROPN
cjal-3368	169	23	they	they	PRON
cjal-3368	169	24	built	build	VERB
cjal-3368	169	25	up	up	ADP
cjal-3368	169	26	the	the	DET
cjal-3368	169	27	network	network	NOUN
cjal-3368	169	28	through	through	ADP
cjal-3368	169	29	drinking	drinking	NOUN
cjal-3368	169	30	,	,	PUNCT
cjal-3368	169	31	playing	play	VERB
cjal-3368	169	32	cards	card	NOUN
cjal-3368	169	33	and	and	CCONJ
cjal-3368	169	34	gift	gift	NOUN
cjal-3368	169	35	-	-	PUNCT
cjal-3368	169	36	giving.36	giving.36	NOUN
cjal-3368	169	37	social	social	ADJ
cjal-3368	169	38	ties	tie	NOUN
cjal-3368	169	39	also	also	ADV
cjal-3368	169	40	played	play	VERB
cjal-3368	169	41	a	a	DET
cjal-3368	169	42	critical	critical	ADJ
cjal-3368	169	43	role	role	NOUN
cjal-3368	169	44	in	in	ADP
cjal-3368	169	45	the	the	DET
cjal-3368	169	46	internal	internal	ADJ
cjal-3368	169	47	and	and	CCONJ
cjal-3368	169	48	external	external	ADJ
cjal-3368	169	49	circumstances	circumstance	NOUN
cjal-3368	169	50	of	of	ADP
cjal-3368	169	51	tax	tax	NOUN
cjal-3368	169	52	authorities	authority	NOUN
cjal-3368	169	53	.	.	PUNCT
cjal-3368	170	1	building	build	VERB
cjal-3368	170	2	relationships	relationship	NOUN
cjal-3368	170	3	with	with	ADP
cjal-3368	170	4	various	various	ADJ
cjal-3368	170	5	governmental	governmental	ADJ
cjal-3368	170	6	agencies	agency	NOUN
cjal-3368	170	7	and	and	CCONJ
cjal-3368	170	8	tax	tax	NOUN
cjal-3368	170	9	officials	official	NOUN
cjal-3368	170	10	is	be	AUX
cjal-3368	170	11	imperative	imperative	ADJ
cjal-3368	170	12	for	for	SCONJ
cjal-3368	170	13	firm	firm	ADJ
cjal-3368	170	14	survival.37	survival.37	ADJ
cjal-3368	170	15	relational	relational	ADJ
cjal-3368	170	16	businesses	business	NOUN
cjal-3368	170	17	are	be	AUX
cjal-3368	170	18	capable	capable	ADJ
cjal-3368	170	19	of	of	ADP
cjal-3368	170	20	using	use	VERB
cjal-3368	170	21	these	these	DET
cjal-3368	170	22	political	political	ADJ
cjal-3368	170	23	and	and	CCONJ
cjal-3368	170	24	social	social	ADJ
cjal-3368	170	25	connections	connection	NOUN
cjal-3368	170	26	to	to	PART
cjal-3368	170	27	avoid	avoid	VERB
cjal-3368	170	28	audits	audits	NOUN
cjal-3368	170	29	or	or	CCONJ
cjal-3368	170	30	sanctions	sanction	NOUN
cjal-3368	170	31	or	or	CCONJ
cjal-3368	170	32	to	to	PART
cjal-3368	170	33	receive	receive	VERB
cjal-3368	170	34	help	help	NOUN
cjal-3368	170	35	to	to	PART
cjal-3368	170	36	comply	comply	VERB
cjal-3368	170	37	creatively	creatively	ADV
cjal-3368	170	38	with	with	ADP
cjal-3368	170	39	the	the	DET
cjal-3368	170	40	tax	tax	NOUN
cjal-3368	170	41	law	law	NOUN
cjal-3368	170	42	.	.	PUNCT
cjal-3368	171	1	33	33	NUM
cjal-3368	172	1	i	i	PRON
cjal-3368	172	2	d.	d.	PROPN
cjal-3368	172	3	at	at	ADP
cjal-3368	172	4	63	63	NUM
cjal-3368	172	5	.	.	PUNCT
cjal-3368	173	1	34	34	NUM
cjal-3368	173	2	junqi	junqi	NOUN
cjal-3368	173	3	feng	feng	PROPN
cjal-3368	173	4	(	(	PUNCT
cjal-3368	173	5	冯军旗	冯军旗	PROPN
cjal-3368	173	6	)	)	PUNCT
cjal-3368	173	7	,	,	PUNCT
cjal-3368	173	8	zhongxian	zhongxian	PROPN
cjal-3368	173	9	ganbu	ganbu	PROPN
cjal-3368	173	10	(	(	PUNCT
cjal-3368	173	11	中县干部	中县干部	PROPN
cjal-3368	173	12	)	)	PUNCT
cjal-3368	174	1	[	[	X
cjal-3368	174	2	zhong	zhong	PROPN
cjal-3368	174	3	county	county	PROPN
cjal-3368	174	4	’s	’s	PART
cjal-3368	174	5	cadres	cadre	NOUN
cjal-3368	174	6	]	]	X
cjal-3368	174	7	,	,	PUNCT
cjal-3368	174	8	161	161	NUM
cjal-3368	174	9	(	(	PUNCT
cjal-3368	174	10	2010	2010	NUM
cjal-3368	174	11	)	)	PUNCT
cjal-3368	174	12	.	.	PUNCT
cjal-3368	175	1	35	35	NUM
cjal-3368	176	1	i	i	PRON
cjal-3368	176	2	d.	d.	NOUN
cjal-3368	176	3	at	at	ADP
cjal-3368	176	4	171	171	NUM
cjal-3368	176	5	.	.	PUNCT
cjal-3368	177	1	36	36	NUM
cjal-3368	178	1	i	i	PRON
cjal-3368	178	2	d.	d.	PROPN
cjal-3368	178	3	at	at	ADP
cjal-3368	178	4	164	164	NUM
cjal-3368	178	5	.	.	PUNCT
cjal-3368	179	1	37	37	NUM
cjal-3368	179	2	shibin	shibin	PROPN
cjal-3368	179	3	sheng	sheng	PROPN
cjal-3368	179	4	et	et	PROPN
cjal-3368	179	5	al	al	PROPN
cjal-3368	179	6	,	,	PUNCT
cjal-3368	179	7	the	the	DET
cjal-3368	179	8	effects	effect	NOUN
cjal-3368	179	9	of	of	ADP
cjal-3368	179	10	business	business	NOUN
cjal-3368	179	11	and	and	CCONJ
cjal-3368	179	12	political	political	ADJ
cjal-3368	179	13	ties	tie	NOUN
cjal-3368	179	14	on	on	ADP
cjal-3368	179	15	firm	firm	ADJ
cjal-3368	179	16	performance	performance	NOUN
cjal-3368	179	17	:	:	PUNCT
cjal-3368	179	18	evidence	evidence	NOUN
cjal-3368	179	19	from	from	ADP
cjal-3368	179	20	china	china	PROPN
cjal-3368	179	21	,	,	PUNCT
cjal-3368	179	22	75	75	NUM
cjal-3368	179	23	j.	j.	PROPN
cjal-3368	179	24	marketing	marketing	PROPN
cjal-3368	179	25	1	1	NUM
cjal-3368	179	26	,	,	PUNCT
cjal-3368	179	27	1	1	NUM
cjal-3368	179	28	(	(	PUNCT
cjal-3368	179	29	2011	2011	NUM
cjal-3368	179	30	)	)	PUNCT
cjal-3368	179	31	.	.	PUNCT
cjal-3368	180	1	232	232	NUM
cjal-3368	180	2	columbia	columbia	PROPN
cjal-3368	180	3	journal	journal	PROPN
cjal-3368	180	4	of	of	ADP
cjal-3368	180	5	asian	asian	ADJ
cjal-3368	180	6	law	law	NOUN
cjal-3368	181	1	[	[	X
cjal-3368	181	2	vol	vol	NOUN
cjal-3368	181	3	.	.	PUNCT
cjal-3368	182	1	31:218	31:218	NUM
cjal-3368	182	2	too	too	ADV
cjal-3368	182	3	many	many	ADJ
cjal-3368	182	4	discretions	discretion	NOUN
cjal-3368	182	5	:	:	PUNCT
cjal-3368	182	6	tax	tax	NOUN
cjal-3368	182	7	legislations	legislation	NOUN
cjal-3368	182	8	,	,	PUNCT
cjal-3368	182	9	procedures	procedure	NOUN
cjal-3368	182	10	and	and	CCONJ
cjal-3368	182	11	administrative	administrative	ADJ
cjal-3368	182	12	litigations	litigation	NOUN
cjal-3368	182	13	street	street	NOUN
cjal-3368	182	14	-	-	PUNCT
cjal-3368	182	15	level	level	NOUN
cjal-3368	182	16	bureaucrats	bureaucrat	NOUN
cjal-3368	182	17	normally	normally	ADV
cjal-3368	182	18	have	have	VERB
cjal-3368	182	19	wide	wide	ADJ
cjal-3368	182	20	discretion	discretion	NOUN
cjal-3368	182	21	in	in	ADP
cjal-3368	182	22	deciding	decide	VERB
cjal-3368	182	23	the	the	DET
cjal-3368	182	24	nature	nature	NOUN
cjal-3368	182	25	,	,	PUNCT
cjal-3368	182	26	amount	amount	NOUN
cjal-3368	182	27	and	and	CCONJ
cjal-3368	182	28	quality	quality	NOUN
cjal-3368	182	29	of	of	ADP
cjal-3368	182	30	sanctions,38	sanctions,38	NOUN
cjal-3368	182	31	but	but	CCONJ
cjal-3368	182	32	that	that	PRON
cjal-3368	182	33	is	be	AUX
cjal-3368	182	34	not	not	PART
cjal-3368	182	35	to	to	PART
cjal-3368	182	36	say	say	VERB
cjal-3368	182	37	that	that	SCONJ
cjal-3368	182	38	they	they	PRON
cjal-3368	182	39	are	be	AUX
cjal-3368	182	40	unrestrained	unrestrained	ADJ
cjal-3368	182	41	by	by	ADP
cjal-3368	182	42	rules	rule	NOUN
cjal-3368	182	43	,	,	PUNCT
cjal-3368	182	44	regulations	regulation	NOUN
cjal-3368	182	45	and	and	CCONJ
cjal-3368	182	46	directives	directive	NOUN
cjal-3368	182	47	.	.	PUNCT
cjal-3368	183	1	the	the	DET
cjal-3368	183	2	dilemma	dilemma	NOUN
cjal-3368	183	3	is	be	AUX
cjal-3368	183	4	that	that	SCONJ
cjal-3368	183	5	simply	simply	ADV
cjal-3368	183	6	eliminating	eliminate	VERB
cjal-3368	183	7	discretion	discretion	NOUN
cjal-3368	183	8	makes	make	VERB
cjal-3368	183	9	the	the	DET
cjal-3368	183	10	job	job	NOUN
cjal-3368	183	11	more	more	ADV
cjal-3368	183	12	difficult	difficult	ADJ
cjal-3368	183	13	due	due	ADJ
cjal-3368	183	14	to	to	ADP
cjal-3368	183	15	complicated	complicated	ADJ
cjal-3368	183	16	situations	situation	NOUN
cjal-3368	183	17	,	,	PUNCT
cjal-3368	183	18	responses	response	NOUN
cjal-3368	183	19	to	to	ADP
cjal-3368	183	20	unique	unique	ADJ
cjal-3368	183	21	circumstances	circumstance	NOUN
cjal-3368	183	22	and	and	CCONJ
cjal-3368	183	23	the	the	DET
cjal-3368	183	24	need	need	NOUN
cjal-3368	183	25	to	to	PART
cjal-3368	183	26	promote	promote	VERB
cjal-3368	183	27	clients	client	NOUN
cjal-3368	183	28	’	’	PART
cjal-3368	183	29	self	self	NOUN
cjal-3368	183	30	-	-	PUNCT
cjal-3368	183	31	regard.39	regard.39	NOUN
cjal-3368	183	32	the	the	DET
cjal-3368	183	33	solution	solution	NOUN
cjal-3368	183	34	could	could	AUX
cjal-3368	183	35	be	be	AUX
cjal-3368	183	36	a	a	DET
cjal-3368	183	37	“	"	PUNCT
cjal-3368	183	38	correct	correct	ADJ
cjal-3368	183	39	balance	balance	NOUN
cjal-3368	183	40	between	between	ADP
cjal-3368	183	41	compassion	compassion	NOUN
cjal-3368	183	42	and	and	CCONJ
cjal-3368	183	43	flexibility	flexibility	NOUN
cjal-3368	183	44	on	on	ADP
cjal-3368	183	45	one	one	NUM
cjal-3368	183	46	hand	hand	NOUN
cjal-3368	183	47	,	,	PUNCT
cjal-3368	183	48	and	and	CCONJ
cjal-3368	183	49	impartiality	impartiality	NOUN
cjal-3368	183	50	and	and	CCONJ
cjal-3368	183	51	rigid	rigid	ADJ
cjal-3368	183	52	rule	rule	NOUN
cjal-3368	183	53	application	application	NOUN
cjal-3368	183	54	on	on	ADP
cjal-3368	183	55	the	the	DET
cjal-3368	183	56	other”.40	other”.40	X
cjal-3368	183	57	the	the	DET
cjal-3368	183	58	problem	problem	NOUN
cjal-3368	183	59	with	with	ADP
cjal-3368	183	60	discretion	discretion	NOUN
cjal-3368	183	61	in	in	ADP
cjal-3368	183	62	chinese	chinese	ADJ
cjal-3368	183	63	grassroots	grassroots	PROPN
cjal-3368	183	64	tax	tax	NOUN
cjal-3368	183	65	bureaus	bureaus	NOUN
cjal-3368	183	66	is	be	AUX
cjal-3368	183	67	that	that	SCONJ
cjal-3368	183	68	there	there	PRON
cjal-3368	183	69	can	can	AUX
cjal-3368	183	70	be	be	AUX
cjal-3368	183	71	too	too	ADV
cjal-3368	183	72	much	much	ADJ
cjal-3368	183	73	compassion	compassion	NOUN
cjal-3368	183	74	and	and	CCONJ
cjal-3368	183	75	flexibility	flexibility	NOUN
cjal-3368	183	76	,	,	PUNCT
cjal-3368	183	77	which	which	PRON
cjal-3368	183	78	often	often	ADV
cjal-3368	183	79	leads	lead	VERB
cjal-3368	183	80	to	to	ADP
cjal-3368	183	81	discretion	discretion	NOUN
cjal-3368	183	82	abuse	abuse	NOUN
cjal-3368	183	83	due	due	ADP
cjal-3368	183	84	to	to	ADP
cjal-3368	183	85	inadequate	inadequate	ADJ
cjal-3368	183	86	tax	tax	NOUN
cjal-3368	183	87	laws	law	NOUN
cjal-3368	183	88	and	and	CCONJ
cjal-3368	183	89	limited	limited	ADJ
cjal-3368	183	90	procedures	procedure	NOUN
cjal-3368	183	91	.	.	PUNCT
cjal-3368	184	1	china	china	PROPN
cjal-3368	184	2	,	,	PUNCT
cjal-3368	184	3	as	as	ADP
cjal-3368	184	4	a	a	DET
cjal-3368	184	5	transitional	transitional	ADJ
cjal-3368	184	6	country	country	NOUN
cjal-3368	184	7	,	,	PUNCT
cjal-3368	184	8	is	be	AUX
cjal-3368	184	9	still	still	ADV
cjal-3368	184	10	on	on	ADP
cjal-3368	184	11	the	the	DET
cjal-3368	184	12	road	road	NOUN
cjal-3368	184	13	towards	towards	ADP
cjal-3368	184	14	a	a	DET
cjal-3368	184	15	consistent	consistent	ADJ
cjal-3368	184	16	and	and	CCONJ
cjal-3368	184	17	complete	complete	ADJ
cjal-3368	184	18	tax	tax	NOUN
cjal-3368	184	19	law	law	NOUN
cjal-3368	184	20	system	system	NOUN
cjal-3368	184	21	.	.	PUNCT
cjal-3368	185	1	most	most	ADJ
cjal-3368	185	2	taxes	taxis	NOUN
cjal-3368	185	3	are	be	AUX
cjal-3368	185	4	regulated	regulate	VERB
cjal-3368	185	5	by	by	ADP
cjal-3368	185	6	administrative	administrative	ADJ
cjal-3368	185	7	regulations	regulation	NOUN
cjal-3368	185	8	made	make	VERB
cjal-3368	185	9	by	by	ADP
cjal-3368	185	10	the	the	DET
cjal-3368	185	11	state	state	PROPN
cjal-3368	185	12	council	council	PROPN
cjal-3368	185	13	instead	instead	ADV
cjal-3368	185	14	of	of	ADP
cjal-3368	185	15	laws	law	NOUN
cjal-3368	185	16	41	41	NUM
cjal-3368	185	17	legislated	legislate	VERB
cjal-3368	185	18	by	by	ADP
cjal-3368	185	19	the	the	DET
cjal-3368	185	20	national	national	PROPN
cjal-3368	185	21	people	people	PROPN
cjal-3368	185	22	’s	’s	PART
cjal-3368	185	23	congress	congress	PROPN
cjal-3368	185	24	(	(	PUNCT
cjal-3368	185	25	the	the	DET
cjal-3368	185	26	highest	high	ADJ
cjal-3368	185	27	legislative	legislative	ADJ
cjal-3368	185	28	institution	institution	NOUN
cjal-3368	185	29	in	in	ADP
cjal-3368	185	30	china	china	PROPN
cjal-3368	185	31	)	)	PUNCT
cjal-3368	185	32	in	in	ADP
cjal-3368	185	33	1980	1980	NUM
cjal-3368	185	34	,	,	PUNCT
cjal-3368	185	35	1995	1995	NUM
cjal-3368	185	36	,	,	PUNCT
cjal-3368	185	37	and	and	CCONJ
cjal-3368	185	38	2007	2007	NUM
cjal-3368	185	39	,	,	PUNCT
cjal-3368	185	40	respectively,42	respectively,42	VERB
cjal-3368	185	41	the	the	DET
cjal-3368	185	42	legal	legal	ADJ
cjal-3368	185	43	effects	effect	NOUN
cjal-3368	185	44	of	of	ADP
cjal-3368	185	45	which	which	PRON
cjal-3368	185	46	are	be	AUX
cjal-3368	185	47	stronger	strong	ADJ
cjal-3368	185	48	than	than	ADP
cjal-3368	185	49	administrative	administrative	ADJ
cjal-3368	185	50	and	and	CCONJ
cjal-3368	185	51	local	local	ADJ
cjal-3368	185	52	regulations.43	regulations.43	NOUN
cjal-3368	185	53	it	it	PRON
cjal-3368	185	54	is	be	AUX
cjal-3368	185	55	reasonable	reasonable	ADJ
cjal-3368	185	56	to	to	PART
cjal-3368	185	57	make	make	VERB
cjal-3368	185	58	laws	law	NOUN
cjal-3368	185	59	based	base	VERB
cjal-3368	185	60	on	on	ADP
cjal-3368	185	61	long	long	ADJ
cjal-3368	185	62	-	-	PUNCT
cjal-3368	185	63	term	term	NOUN
cjal-3368	185	64	experimentation	experimentation	NOUN
cjal-3368	185	65	since	since	SCONJ
cjal-3368	185	66	legalization	legalization	NOUN
cjal-3368	185	67	is	be	AUX
cjal-3368	185	68	costly	costly	ADJ
cjal-3368	185	69	.	.	PUNCT
cjal-3368	186	1	however	however	ADV
cjal-3368	186	2	,	,	PUNCT
cjal-3368	186	3	illegalization	illegalization	NOUN
cjal-3368	186	4	makes	make	VERB
cjal-3368	186	5	the	the	DET
cjal-3368	186	6	law	law	NOUN
cjal-3368	186	7	38	38	NUM
cjal-3368	186	8	michael	michael	PROPN
cjal-3368	186	9	lipsky	lipsky	PROPN
cjal-3368	186	10	,	,	PUNCT
cjal-3368	186	11	street	street	NOUN
cjal-3368	186	12	-	-	PUNCT
cjal-3368	186	13	level	level	NOUN
cjal-3368	186	14	bureaucracy	bureaucracy	NOUN
cjal-3368	186	15	:	:	PUNCT
cjal-3368	186	16	dilemmas	dilemma	NOUN
cjal-3368	186	17	of	of	ADP
cjal-3368	186	18	the	the	DET
cjal-3368	186	19	individual	individual	NOUN
cjal-3368	186	20	in	in	ADP
cjal-3368	186	21	public	public	ADJ
cjal-3368	186	22	services	service	NOUN
cjal-3368	186	23	1314	1314	NUM
cjal-3368	186	24	(	(	PUNCT
cjal-3368	186	25	2010	2010	NUM
cjal-3368	186	26	)	)	PUNCT
cjal-3368	186	27	.	.	PUNCT
cjal-3368	187	1	39	39	NUM
cjal-3368	188	1	i	i	PRON
cjal-3368	188	2	d.	d.	NOUN
cjal-3368	188	3	at	at	ADP
cjal-3368	188	4	15	15	NUM
cjal-3368	188	5	.	.	PUNCT
cjal-3368	188	6	40	40	NUM
cjal-3368	188	7	id.at	id.at	ADJ
cjal-3368	188	8	15	15	NUM
cjal-3368	188	9	-	-	SYM
cjal-3368	188	10	16	16	NUM
cjal-3368	188	11	.	.	PUNCT
cjal-3368	188	12	41	41	NUM
cjal-3368	188	13	except	except	SCONJ
cjal-3368	188	14	for	for	ADP
cjal-3368	188	15	the	the	DET
cjal-3368	188	16	corporate	corporate	ADJ
cjal-3368	188	17	income	income	NOUN
cjal-3368	188	18	tax	tax	NOUN
cjal-3368	188	19	law	law	NOUN
cjal-3368	188	20	,	,	PUNCT
cjal-3368	188	21	individual	individual	ADJ
cjal-3368	188	22	income	income	NOUN
cjal-3368	188	23	tax	tax	NOUN
cjal-3368	188	24	law	law	NOUN
cjal-3368	188	25	and	and	CCONJ
cjal-3368	188	26	law	law	NOUN
cjal-3368	188	27	of	of	ADP
cjal-3368	188	28	prc	prc	PROPN
cjal-3368	188	29	on	on	ADP
cjal-3368	188	30	the	the	DET
cjal-3368	188	31	administration	administration	NOUN
cjal-3368	188	32	of	of	ADP
cjal-3368	188	33	tax	tax	NOUN
cjal-3368	188	34	collection	collection	NOUN
cjal-3368	188	35	.	.	PUNCT
cjal-3368	189	1	42	42	NUM
cjal-3368	189	2	individual	individual	ADJ
cjal-3368	189	3	tax	tax	NOUN
cjal-3368	189	4	law	law	NOUN
cjal-3368	189	5	was	be	AUX
cjal-3368	189	6	amended	amend	VERB
cjal-3368	189	7	in	in	ADP
cjal-3368	189	8	2005	2005	NUM
cjal-3368	189	9	,	,	PUNCT
cjal-3368	189	10	2007	2007	NUM
cjal-3368	189	11	and	and	CCONJ
cjal-3368	189	12	2011	2011	NUM
cjal-3368	189	13	;	;	PUNCT
cjal-3368	189	14	law	law	NOUN
cjal-3368	189	15	of	of	ADP
cjal-3368	189	16	prc	prc	PROPN
cjal-3368	189	17	on	on	ADP
cjal-3368	189	18	the	the	DET
cjal-3368	189	19	administration	administration	NOUN
cjal-3368	189	20	of	of	ADP
cjal-3368	189	21	tax	tax	NOUN
cjal-3368	189	22	collection	collection	NOUN
cjal-3368	189	23	was	be	AUX
cjal-3368	189	24	amended	amend	VERB
cjal-3368	189	25	in	in	ADP
cjal-3368	189	26	2001	2001	NUM
cjal-3368	189	27	,	,	PUNCT
cjal-3368	189	28	2013	2013	NUM
cjal-3368	189	29	and	and	CCONJ
cjal-3368	189	30	2015	2015	NUM
cjal-3368	189	31	.	.	PUNCT
cjal-3368	190	1	43	43	NUM
cjal-3368	190	2	lifa	lifa	NOUN
cjal-3368	190	3	fa	fa	INTJ
cjal-3368	190	4	(	(	PUNCT
cjal-3368	190	5	立法法	立法法	PROPN
cjal-3368	190	6	)	)	PUNCT
cjal-3368	191	1	[	[	X
cjal-3368	191	2	legislation	legislation	NOUN
cjal-3368	191	3	law	law	NOUN
cjal-3368	191	4	]	]	PUNCT
cjal-3368	191	5	(	(	PUNCT
cjal-3368	191	6	promulgated	promulgate	VERB
cjal-3368	191	7	by	by	ADP
cjal-3368	191	8	standing	standing	NOUN
cjal-3368	191	9	comm	comm	NOUN
cjal-3368	191	10	.	.	PUNCT
cjal-3368	192	1	nat’l	nat’l	PROPN
cjal-3368	192	2	people	people	NOUN
cjal-3368	192	3	’s	’s	PART
cjal-3368	192	4	cong	cong	PROPN
cjal-3368	192	5	.	.	PROPN
cjal-3368	193	1	,	,	PUNCT
cjal-3368	193	2	march	march	PROPN
cjal-3368	193	3	15	15	NUM
cjal-3368	193	4	,	,	PUNCT
cjal-3368	193	5	2000	2000	NUM
cjal-3368	193	6	,	,	PUNCT
cjal-3368	193	7	rev'd	rev'd	VERB
cjal-3368	193	8	march	march	NOUN
cjal-3368	193	9	15	15	NUM
cjal-3368	193	10	,	,	PUNCT
cjal-3368	193	11	2015	2015	NUM
cjal-3368	193	12	)	)	PUNCT
cjal-3368	193	13	,	,	PUNCT
cjal-3368	193	14	art	art	NOUN
cjal-3368	193	15	.	.	PUNCT
cjal-3368	194	1	88	88	NUM
cjal-3368	194	2	,	,	PUNCT
cjal-3368	194	3	available	available	ADJ
cjal-3368	194	4	at	at	ADP
cjal-3368	194	5	http://www.gov.cn/zhengce/2015-03/18/content_2834713.htm	http://www.gov.cn/zhengce/2015-03/18/content_2834713.htm	PROPN
cjal-3368	194	6	.	.	PUNCT
cjal-3368	194	7	administrative	administrative	ADJ
cjal-3368	194	8	regulations	regulation	NOUN
cjal-3368	194	9	are	be	AUX
cjal-3368	194	10	made	make	VERB
cjal-3368	194	11	by	by	ADP
cjal-3368	194	12	the	the	DET
cjal-3368	194	13	state	state	PROPN
cjal-3368	194	14	council	council	PROPN
cjal-3368	194	15	;	;	PUNCT
cjal-3368	194	16	local	local	ADJ
cjal-3368	194	17	regulations	regulation	NOUN
cjal-3368	194	18	are	be	AUX
cjal-3368	194	19	issued	issue	VERB
cjal-3368	194	20	by	by	ADP
cjal-3368	194	21	the	the	DET
cjal-3368	194	22	local	local	ADJ
cjal-3368	194	23	people	people	NOUN
cjal-3368	194	24	’s	’s	PART
cjal-3368	194	25	congress	congress	PROPN
cjal-3368	194	26	;	;	PUNCT
cjal-3368	194	27	rules	rule	NOUN
cjal-3368	194	28	are	be	AUX
cjal-3368	194	29	formulated	formulate	VERB
cjal-3368	194	30	by	by	ADP
cjal-3368	194	31	local	local	ADJ
cjal-3368	194	32	governments	government	NOUN
cjal-3368	194	33	(	(	PUNCT
cjal-3368	194	34	province	province	NOUN
cjal-3368	194	35	,	,	PUNCT
cjal-3368	194	36	municipality	municipality	NOUN
cjal-3368	194	37	and	and	CCONJ
cjal-3368	194	38	county	county	NOUN
cjal-3368	194	39	)	)	PUNCT
cjal-3368	194	40	2018	2018	NUM
cjal-3368	194	41	]	]	PUNCT
cjal-3368	194	42	why	why	SCONJ
cjal-3368	194	43	law	law	NOUN
cjal-3368	194	44	enforcement	enforcement	NOUN
cjal-3368	194	45	is	be	AUX
cjal-3368	194	46	weak	weak	ADJ
cjal-3368	194	47	in	in	ADP
cjal-3368	194	48	china	china	PROPN
cjal-3368	194	49	233	233	NUM
cjal-3368	194	50	enforcer	enforcer	NOUN
cjal-3368	194	51	(	(	PUNCT
cjal-3368	194	52	the	the	DET
cjal-3368	194	53	state	state	PROPN
cjal-3368	194	54	council	council	PROPN
cjal-3368	194	55	or	or	CCONJ
cjal-3368	194	56	the	the	DET
cjal-3368	194	57	sat	sit	VERB
cjal-3368	194	58	)	)	PUNCT
cjal-3368	194	59	become	become	VERB
cjal-3368	194	60	the	the	DET
cjal-3368	194	61	rule	rule	NOUN
cjal-3368	194	62	makers	maker	NOUN
cjal-3368	194	63	,	,	PUNCT
cjal-3368	194	64	which	which	PRON
cjal-3368	194	65	leave	leave	VERB
cjal-3368	194	66	opportunities	opportunity	NOUN
cjal-3368	194	67	for	for	SCONJ
cjal-3368	194	68	them	they	PRON
cjal-3368	194	69	to	to	PART
cjal-3368	194	70	protect	protect	VERB
cjal-3368	194	71	their	their	PRON
cjal-3368	194	72	interests	interest	NOUN
cjal-3368	194	73	.	.	PUNCT
cjal-3368	195	1	for	for	ADP
cjal-3368	195	2	instance	instance	NOUN
cjal-3368	195	3	,	,	PUNCT
cjal-3368	195	4	the	the	DET
cjal-3368	195	5	sat	sat	NOUN
cjal-3368	195	6	made	make	VERB
cjal-3368	195	7	a	a	DET
cjal-3368	195	8	rule	rule	NOUN
cjal-3368	195	9	called	call	VERB
cjal-3368	195	10	the	the	DET
cjal-3368	195	11	strict	strict	ADJ
cjal-3368	195	12	liability	liability	NOUN
cjal-3368	195	13	of	of	ADP
cjal-3368	195	14	buyers	buyer	NOUN
cjal-3368	195	15	,	,	PUNCT
cjal-3368	195	16	meaning	mean	VERB
cjal-3368	195	17	that	that	SCONJ
cjal-3368	195	18	whether	whether	SCONJ
cjal-3368	195	19	or	or	CCONJ
cjal-3368	195	20	not	not	PART
cjal-3368	195	21	the	the	DET
cjal-3368	195	22	buyer	buyer	NOUN
cjal-3368	195	23	knows	know	VERB
cjal-3368	195	24	an	an	DET
cjal-3368	195	25	invoice	invoice	NOUN
cjal-3368	195	26	is	be	AUX
cjal-3368	195	27	illegally	illegally	ADV
cjal-3368	195	28	issued	issue	VERB
cjal-3368	195	29	,	,	PUNCT
cjal-3368	195	30	they	they	PRON
cjal-3368	195	31	can	can	AUX
cjal-3368	195	32	not	not	PART
cjal-3368	195	33	deduct	deduct	VERB
cjal-3368	195	34	input	input	NOUN
cjal-3368	195	35	taxes	taxis	NOUN
cjal-3368	195	36	based	base	VERB
cjal-3368	195	37	on	on	ADP
cjal-3368	195	38	those	those	DET
cjal-3368	195	39	invoices	invoice	NOUN
cjal-3368	195	40	.	.	PUNCT
cjal-3368	196	1	this	this	DET
cjal-3368	196	2	rule	rule	NOUN
cjal-3368	196	3	gave	give	VERB
cjal-3368	196	4	rise	rise	NOUN
cjal-3368	196	5	to	to	ADP
cjal-3368	196	6	several	several	ADJ
cjal-3368	196	7	disputes	dispute	NOUN
cjal-3368	196	8	among	among	ADP
cjal-3368	196	9	tax	tax	NOUN
cjal-3368	196	10	authorities	authority	NOUN
cjal-3368	196	11	because	because	SCONJ
cjal-3368	196	12	the	the	DET
cjal-3368	196	13	sat	sit	VERB
cjal-3368	196	14	rule	rule	NOUN
cjal-3368	196	15	had	have	VERB
cjal-3368	196	16	no	no	DET
cjal-3368	196	17	legal	legal	ADJ
cjal-3368	196	18	basis	basis	NOUN
cjal-3368	196	19	.	.	PUNCT
cjal-3368	197	1	in	in	ADP
cjal-3368	197	2	2008	2008	NUM
cjal-3368	197	3	,	,	PUNCT
cjal-3368	197	4	the	the	DET
cjal-3368	197	5	state	state	PROPN
cjal-3368	197	6	council	council	PROPN
cjal-3368	197	7	amended	amend	VERB
cjal-3368	197	8	article	article	NOUN
cjal-3368	197	9	9	9	NUM
cjal-3368	197	10	of	of	ADP
cjal-3368	197	11	the	the	DET
cjal-3368	197	12	interim	interim	ADJ
cjal-3368	197	13	regulation	regulation	NOUN
cjal-3368	197	14	of	of	ADP
cjal-3368	197	15	prc	prc	PROPN
cjal-3368	197	16	on	on	ADP
cjal-3368	197	17	vat	vat	NOUN
cjal-3368	197	18	by	by	ADP
cjal-3368	197	19	introducing	introduce	VERB
cjal-3368	197	20	the	the	DET
cjal-3368	197	21	sat	sit	VERB
cjal-3368	197	22	’s	’s	PART
cjal-3368	197	23	regulations	regulation	NOUN
cjal-3368	197	24	as	as	ADP
cjal-3368	197	25	a	a	DET
cjal-3368	197	26	legal	legal	ADJ
cjal-3368	197	27	basis	basis	NOUN
cjal-3368	197	28	for	for	ADP
cjal-3368	197	29	verifying	verify	VERB
cjal-3368	197	30	illegal	illegal	ADJ
cjal-3368	197	31	vat	vat	NOUN
cjal-3368	197	32	input	input	NOUN
cjal-3368	197	33	invoices.44	invoices.44	VERB
cjal-3368	197	34	moreover	moreover	ADV
cjal-3368	197	35	,	,	PUNCT
cjal-3368	197	36	the	the	DET
cjal-3368	197	37	procedures	procedure	NOUN
cjal-3368	197	38	of	of	ADP
cjal-3368	197	39	law	law	NOUN
cjal-3368	197	40	enforcement	enforcement	NOUN
cjal-3368	197	41	offer	offer	VERB
cjal-3368	197	42	enormous	enormous	ADJ
cjal-3368	197	43	discretion	discretion	NOUN
cjal-3368	197	44	to	to	ADP
cjal-3368	197	45	the	the	DET
cjal-3368	197	46	local	local	ADJ
cjal-3368	197	47	tax	tax	NOUN
cjal-3368	197	48	authorities	authority	NOUN
cjal-3368	197	49	.	.	PUNCT
cjal-3368	198	1	there	there	PRON
cjal-3368	198	2	were	be	VERB
cjal-3368	198	3	three	three	NUM
cjal-3368	198	4	major	major	ADJ
cjal-3368	198	5	organizational	organizational	ADJ
cjal-3368	198	6	reforms	reform	NOUN
cjal-3368	198	7	within	within	ADP
cjal-3368	198	8	tax	tax	NOUN
cjal-3368	198	9	authorities	authority	NOUN
cjal-3368	198	10	.	.	PUNCT
cjal-3368	199	1	in	in	ADP
cjal-3368	199	2	the	the	DET
cjal-3368	199	3	1980s	1980	NOUN
cjal-3368	199	4	,	,	PUNCT
cjal-3368	199	5	grassroots	grassroots	ADJ
cjal-3368	199	6	tax	tax	NOUN
cjal-3368	199	7	cadres	cadre	NOUN
cjal-3368	199	8	,	,	PUNCT
cjal-3368	199	9	also	also	ADV
cjal-3368	199	10	called	call	VERB
cjal-3368	199	11	special	special	ADJ
cjal-3368	199	12	managers	manager	NOUN
cjal-3368	199	13	(	(	PUNCT
cjal-3368	199	14	專管員	專管員	PROPN
cjal-3368	199	15	)	)	PUNCT
cjal-3368	199	16	,	,	PUNCT
cjal-3368	199	17	enjoyed	enjoy	VERB
cjal-3368	199	18	the	the	DET
cjal-3368	199	19	authorities	authority	NOUN
cjal-3368	199	20	of	of	ADP
cjal-3368	199	21	tax	tax	NOUN
cjal-3368	199	22	collection	collection	NOUN
cjal-3368	199	23	,	,	PUNCT
cjal-3368	199	24	administration	administration	NOUN
cjal-3368	199	25	,	,	PUNCT
cjal-3368	199	26	and	and	CCONJ
cjal-3368	199	27	investigation	investigation	NOUN
cjal-3368	199	28	.	.	PUNCT
cjal-3368	200	1	the	the	DET
cjal-3368	200	2	nanny	nanny	PROPN
cjal-3368	200	3	tax	tax	PROPN
cjal-3368	200	4	bureaus	bureaus	PROPN
cjal-3368	200	5	visited	visit	VERB
cjal-3368	200	6	taxpayers	taxpayer	NOUN
cjal-3368	200	7	and	and	CCONJ
cjal-3368	200	8	collected	collect	VERB
cjal-3368	200	9	taxes	taxis	NOUN
cjal-3368	200	10	one	one	NUM
cjal-3368	200	11	by	by	ADP
cjal-3368	200	12	one.45	one.45	NOUN
cjal-3368	200	13	but	but	CCONJ
cjal-3368	200	14	there	there	PRON
cjal-3368	200	15	was	be	VERB
cjal-3368	200	16	little	little	ADJ
cjal-3368	200	17	resistance	resistance	NOUN
cjal-3368	200	18	because	because	SCONJ
cjal-3368	200	19	most	most	ADJ
cjal-3368	200	20	taxes	taxis	NOUN
cjal-3368	200	21	were	be	AUX
cjal-3368	200	22	collected	collect	VERB
cjal-3368	200	23	from	from	ADP
cjal-3368	200	24	collective	collective	ADJ
cjal-3368	200	25	and	and	CCONJ
cjal-3368	200	26	state	state	NOUN
cjal-3368	200	27	-	-	PUNCT
cjal-3368	200	28	owned	own	VERB
cjal-3368	200	29	enterprises.46	enterprises.46	NOUN
cjal-3368	200	30	with	with	ADP
cjal-3368	200	31	the	the	DET
cjal-3368	200	32	privatization	privatization	NOUN
cjal-3368	200	33	and	and	CCONJ
cjal-3368	200	34	the	the	DET
cjal-3368	200	35	rapid	rapid	ADJ
cjal-3368	200	36	growth	growth	NOUN
cjal-3368	200	37	of	of	ADP
cjal-3368	200	38	private	private	ADJ
cjal-3368	200	39	enterprises	enterprise	NOUN
cjal-3368	200	40	in	in	ADP
cjal-3368	200	41	the	the	DET
cjal-3368	200	42	1990s	1990	NOUN
cjal-3368	200	43	,	,	PUNCT
cjal-3368	200	44	tax	tax	NOUN
cjal-3368	200	45	authorities	authority	NOUN
cjal-3368	200	46	started	start	VERB
cjal-3368	200	47	to	to	PART
cjal-3368	200	48	separate	separate	VERB
cjal-3368	200	49	the	the	DET
cjal-3368	200	50	powers	power	NOUN
cjal-3368	200	51	of	of	ADP
cjal-3368	200	52	collection	collection	NOUN
cjal-3368	200	53	,	,	PUNCT
cjal-3368	200	54	administration	administration	NOUN
cjal-3368	200	55	and	and	CCONJ
cjal-3368	200	56	investigation	investigation	NOUN
cjal-3368	200	57	—	—	PUNCT
cjal-3368	200	58	that	that	ADV
cjal-3368	200	59	is	is	ADV
cjal-3368	200	60	,	,	PUNCT
cjal-3368	200	61	the	the	DET
cjal-3368	200	62	specific	specific	ADJ
cjal-3368	200	63	department	department	NOUN
cjal-3368	200	64	of	of	ADP
cjal-3368	200	65	tax	tax	NOUN
cjal-3368	200	66	collection	collection	NOUN
cjal-3368	200	67	was	be	AUX
cjal-3368	200	68	set	set	VERB
cjal-3368	200	69	up	up	ADP
cjal-3368	200	70	for	for	ADP
cjal-3368	200	71	collecting	collect	VERB
cjal-3368	200	72	taxes	taxis	NOUN
cjal-3368	200	73	only	only	ADV
cjal-3368	200	74	.	.	PUNCT
cjal-3368	201	1	the	the	DET
cjal-3368	201	2	tax	tax	NOUN
cjal-3368	201	3	branches	branch	NOUN
cjal-3368	201	4	took	take	VERB
cjal-3368	201	5	charge	charge	NOUN
cjal-3368	201	6	of	of	ADP
cjal-3368	201	7	routine	routine	ADJ
cjal-3368	201	8	administration	administration	NOUN
cjal-3368	201	9	with	with	ADP
cjal-3368	201	10	respect	respect	NOUN
cjal-3368	201	11	to	to	ADP
cjal-3368	201	12	tax	tax	NOUN
cjal-3368	201	13	consultants	consultant	NOUN
cjal-3368	201	14	,	,	PUNCT
cjal-3368	201	15	business	business	NOUN
cjal-3368	201	16	registrations	registration	NOUN
cjal-3368	201	17	,	,	PUNCT
cjal-3368	201	18	calling	call	VERB
cjal-3368	201	19	in	in	ADP
cjal-3368	201	20	arrears	arrear	NOUN
cjal-3368	201	21	,	,	PUNCT
cjal-3368	201	22	monitoring	monitoring	NOUN
cjal-3368	201	23	,	,	PUNCT
cjal-3368	201	24	tax	tax	NOUN
cjal-3368	201	25	assessment	assessment	NOUN
cjal-3368	201	26	and	and	CCONJ
cjal-3368	201	27	44	44	NUM
cjal-3368	201	28	see	see	VERB
cjal-3368	201	29	wei	wei	PROPN
cjal-3368	201	30	cui	cui	PROPN
cjal-3368	201	31	(	(	PUNCT
cjal-3368	201	32	崔威	崔威	X
cjal-3368	201	33	)	)	PUNCT
cjal-3368	201	34	,	,	PUNCT
cjal-3368	201	35	zhongguo	zhongguo	PROPN
cjal-3368	201	36	shuiwu	shuiwu	PROPN
cjal-3368	201	37	susong	susong	PROPN
cjal-3368	201	38	shizheng	shizheng	PROPN
cjal-3368	201	39	yanjiu	yanjiu	PROPN
cjal-3368	201	40	(	(	PUNCT
cjal-3368	201	41	中国税务行政诉讼实证研究	中国税务行政诉讼实证研究	ADJ
cjal-3368	201	42	)	)	PUNCT
cjal-3368	202	1	[	[	X
cjal-3368	202	2	the	the	DET
cjal-3368	202	3	empirical	empirical	ADJ
cjal-3368	202	4	study	study	NOUN
cjal-3368	202	5	on	on	ADP
cjal-3368	202	6	tax	tax	NOUN
cjal-3368	202	7	administrative	administrative	ADJ
cjal-3368	202	8	litigations	litigation	NOUN
cjal-3368	202	9	in	in	ADP
cjal-3368	202	10	china	china	PROPN
cjal-3368	202	11	]	]	PUNCT
cjal-3368	202	12	9	9	NUM
cjal-3368	202	13	qinghua	qinghua	PROPN
cjal-3368	202	14	faxue	faxue	NOUN
cjal-3368	202	15	(	(	PUNCT
cjal-3368	202	16	清华法学	清华法学	PROPN
cjal-3368	202	17	)	)	PUNCT
cjal-3368	203	1	[	[	X
cjal-3368	203	2	tsinghua	tsinghua	PROPN
cjal-3368	203	3	u.	u.	PROPN
cjal-3368	203	4	l.	l.	PROPN
cjal-3368	203	5	j.	j.	PROPN
cjal-3368	203	6	]	]	X
cjal-3368	203	7	135	135	NUM
cjal-3368	203	8	(	(	PUNCT
cjal-3368	203	9	2015	2015	NUM
cjal-3368	203	10	)	)	PUNCT
cjal-3368	203	11	.	.	PUNCT
cjal-3368	203	12	45	45	NUM
cjal-3368	203	13	sat	sit	VERB
cjal-3368	203	14	(	(	PUNCT
cjal-3368	203	15	国家税务总局	国家税务总局	PROPN
cjal-3368	203	16	)	)	PUNCT
cjal-3368	203	17	,	,	PUNCT
cjal-3368	203	18	2002–2006	2002–2006	NUM
cjal-3368	203	19	nian	nian	ADJ
cjal-3368	203	20	zhongguo	zhongguo	NOUN
cjal-3368	203	21	shuishou	shuishou	PROPN
cjal-3368	203	22	zhengshou	zhengshou	PROPN
cjal-3368	203	23	guanli	guanli	PROPN
cjal-3368	203	24	zhanlue	zhanlue	NOUN
cjal-3368	203	25	guihua	guihua	PROPN
cjal-3368	203	26	gangyao	gangyao	NOUN
cjal-3368	203	27	(	(	PUNCT
cjal-3368	203	28	2002	2002	NUM
cjal-3368	203	29	年–2006	年–2006	SYM
cjal-3368	203	30	年中国税收征收管理战略规划纲要	年中国税收征收管理战略规划纲要	ADJ
cjal-3368	203	31	)	)	PUNCT
cjal-3368	204	1	[	[	X
cjal-3368	204	2	the	the	DET
cjal-3368	204	3	outline	outline	NOUN
cjal-3368	204	4	of	of	ADP
cjal-3368	204	5	strategic	strategic	ADJ
cjal-3368	204	6	planning	planning	NOUN
cjal-3368	204	7	on	on	ADP
cjal-3368	204	8	tax	tax	NOUN
cjal-3368	204	9	collection	collection	NOUN
cjal-3368	204	10	and	and	CCONJ
cjal-3368	204	11	administration	administration	NOUN
cjal-3368	204	12	from	from	ADP
cjal-3368	204	13	2002–2006	2002–2006	NUM
cjal-3368	204	14	]	]	PUNCT
cjal-3368	204	15	(	(	PUNCT
cjal-3368	204	16	mar	mar	PROPN
cjal-3368	204	17	.	.	PROPN
cjal-3368	204	18	10	10	NUM
cjal-3368	204	19	,	,	PUNCT
cjal-3368	204	20	2003	2003	NUM
cjal-3368	204	21	)	)	PUNCT
cjal-3368	204	22	,	,	PUNCT
cjal-3368	204	23	available	available	ADJ
cjal-3368	204	24	at	at	ADP
cjal-3368	204	25	http://www.chinatax.gov.cn/n810341/n810765/n812198/n813086/c1207101/content.html	http://www.chinatax.gov.cn/n810341/n810765/n812198/n813086/c1207101/content.html	PROPN
cjal-3368	204	26	.	.	PUNCT
cjal-3368	205	1	46	46	NUM
cjal-3368	205	2	remick	remick	PROPN
cjal-3368	205	3	,	,	PUNCT
cjal-3368	205	4	supra	supra	PROPN
cjal-3368	205	5	note	note	PROPN
cjal-3368	205	6	19	19	NUM
cjal-3368	205	7	,	,	PUNCT
cjal-3368	205	8	at	at	ADP
cjal-3368	205	9	140	140	NUM
cjal-3368	205	10	.	.	PUNCT
cjal-3368	205	11	234	234	NUM
cjal-3368	205	12	columbia	columbia	PROPN
cjal-3368	205	13	journal	journal	PROPN
cjal-3368	205	14	of	of	ADP
cjal-3368	205	15	asian	asian	ADJ
cjal-3368	205	16	law	law	NOUN
cjal-3368	205	17	[	[	X
cjal-3368	205	18	vol	vol	NOUN
cjal-3368	205	19	.	.	PUNCT
cjal-3368	206	1	31:218	31:218	NUM
cjal-3368	206	2	inspection	inspection	NOUN
cjal-3368	206	3	;	;	PUNCT
cjal-3368	206	4	the	the	DET
cjal-3368	206	5	audit	audit	NOUN
cjal-3368	206	6	bureaus	bureau	NOUN
cjal-3368	206	7	investigated	investigate	VERB
cjal-3368	206	8	cases	case	NOUN
cjal-3368	206	9	of	of	ADP
cjal-3368	206	10	violation	violation	NOUN
cjal-3368	206	11	of	of	ADP
cjal-3368	206	12	tax	tax	NOUN
cjal-3368	206	13	laws.47	laws.47	PROPN
cjal-3368	206	14	in	in	ADP
cjal-3368	206	15	1997	1997	NUM
cjal-3368	206	16	,	,	PUNCT
cjal-3368	206	17	a	a	DET
cjal-3368	206	18	further	further	ADJ
cjal-3368	206	19	reform	reform	NOUN
cjal-3368	206	20	“	"	PUNCT
cjal-3368	206	21	centralizing	centralize	VERB
cjal-3368	206	22	collection	collection	NOUN
cjal-3368	206	23	,	,	PUNCT
cjal-3368	206	24	emphasizing	emphasize	VERB
cjal-3368	206	25	checks	check	NOUN
cjal-3368	206	26	,	,	PUNCT
cjal-3368	206	27	intensifying	intensify	VERB
cjal-3368	206	28	administration	administration	NOUN
cjal-3368	206	29	on	on	ADP
cjal-3368	206	30	the	the	DET
cjal-3368	206	31	basis	basis	NOUN
cjal-3368	206	32	of	of	ADP
cjal-3368	206	33	tax	tax	NOUN
cjal-3368	206	34	returns	return	NOUN
cjal-3368	206	35	and	and	CCONJ
cjal-3368	206	36	optimized	optimize	VERB
cjal-3368	206	37	services	service	NOUN
cjal-3368	206	38	and	and	CCONJ
cjal-3368	206	39	by	by	ADP
cjal-3368	206	40	depending	depend	VERB
cjal-3368	206	41	on	on	ADP
cjal-3368	206	42	computer	computer	NOUN
cjal-3368	206	43	networks	network	NOUN
cjal-3368	206	44	,	,	PUNCT
cjal-3368	206	45	and	and	CCONJ
cjal-3368	206	46	correctly	correctly	ADV
cjal-3368	206	47	dealing	deal	VERB
cjal-3368	206	48	with	with	ADP
cjal-3368	206	49	the	the	DET
cjal-3368	206	50	relationships	relationship	NOUN
cjal-3368	206	51	among	among	ADP
cjal-3368	206	52	collection	collection	NOUN
cjal-3368	206	53	,	,	PUNCT
cjal-3368	206	54	administration	administration	NOUN
cjal-3368	206	55	and	and	CCONJ
cjal-3368	206	56	checking	checking	NOUN
cjal-3368	206	57	”	"	PUNCT
cjal-3368	206	58	was	be	AUX
cjal-3368	206	59	initiated	initiate	VERB
cjal-3368	206	60	to	to	PART
cjal-3368	206	61	further	far	ADV
cjal-3368	206	62	enhance	enhance	VERB
cjal-3368	206	63	the	the	DET
cjal-3368	206	64	separation	separation	NOUN
cjal-3368	206	65	of	of	ADP
cjal-3368	206	66	the	the	DET
cjal-3368	206	67	powers.48	powers.48	PROPN
cjal-3368	206	68	three	three	NUM
cjal-3368	206	69	reforms	reform	NOUN
cjal-3368	206	70	improved	improve	VERB
cjal-3368	206	71	procedural	procedural	ADJ
cjal-3368	206	72	justice	justice	NOUN
cjal-3368	206	73	and	and	CCONJ
cjal-3368	206	74	efficiency	efficiency	NOUN
cjal-3368	206	75	but	but	CCONJ
cjal-3368	206	76	ambivalent	ambivalent	ADJ
cjal-3368	206	77	procedures	procedure	NOUN
cjal-3368	206	78	that	that	PRON
cjal-3368	206	79	often	often	ADV
cjal-3368	206	80	led	lead	VERB
cjal-3368	206	81	to	to	ADP
cjal-3368	206	82	discretion	discretion	NOUN
cjal-3368	206	83	abuse	abuse	NOUN
cjal-3368	206	84	remained	remain	VERB
cjal-3368	206	85	.	.	PUNCT
cjal-3368	207	1	cui	cui	NOUN
cjal-3368	207	2	suggested	suggest	VERB
cjal-3368	207	3	that	that	SCONJ
cjal-3368	207	4	the	the	DET
cjal-3368	207	5	existing	exist	VERB
cjal-3368	207	6	tax	tax	NOUN
cjal-3368	207	7	legislation	legislation	NOUN
cjal-3368	207	8	and	and	CCONJ
cjal-3368	207	9	regulations	regulation	NOUN
cjal-3368	207	10	have	have	AUX
cjal-3368	207	11	empowered	empower	VERB
cjal-3368	207	12	tax	tax	NOUN
cjal-3368	207	13	authorities	authority	NOUN
cjal-3368	207	14	with	with	ADP
cjal-3368	207	15	too	too	ADV
cjal-3368	207	16	much	much	ADJ
cjal-3368	207	17	discretion.49	discretion.49	ADJ
cjal-3368	207	18	article	article	NOUN
cjal-3368	207	19	63	63	NUM
cjal-3368	207	20	of	of	ADP
cjal-3368	207	21	the	the	DET
cjal-3368	207	22	law	law	NOUN
cjal-3368	207	23	of	of	ADP
cjal-3368	207	24	prc	prc	PROPN
cjal-3368	207	25	on	on	ADP
cjal-3368	207	26	the	the	DET
cjal-3368	207	27	administration	administration	NOUN
cjal-3368	207	28	of	of	ADP
cjal-3368	207	29	tax	tax	NOUN
cjal-3368	207	30	collection	collection	NOUN
cjal-3368	207	31	provides	provide	VERB
cjal-3368	207	32	that	that	SCONJ
cjal-3368	207	33	if	if	SCONJ
cjal-3368	207	34	a	a	DET
cjal-3368	207	35	taxpayer	taxpayer	NOUN
cjal-3368	207	36	evades	evade	VERB
cjal-3368	207	37	taxes	taxis	NOUN
cjal-3368	207	38	,	,	PUNCT
cjal-3368	207	39	the	the	DET
cjal-3368	207	40	tax	tax	NOUN
cjal-3368	207	41	authority	authority	NOUN
cjal-3368	207	42	shall	shall	AUX
cjal-3368	207	43	pursue	pursue	VERB
cjal-3368	207	44	the	the	DET
cjal-3368	207	45	unpaid	unpaid	ADJ
cjal-3368	207	46	or	or	CCONJ
cjal-3368	207	47	underpaid	underpaid	ADJ
cjal-3368	207	48	taxes	taxis	NOUN
cjal-3368	207	49	,	,	PUNCT
cjal-3368	207	50	the	the	DET
cjal-3368	207	51	late	late	ADJ
cjal-3368	207	52	fee	fee	NOUN
cjal-3368	207	53	,	,	PUNCT
cjal-3368	207	54	and	and	CCONJ
cjal-3368	207	55	a	a	DET
cjal-3368	207	56	fine	fine	NOUN
cjal-3368	207	57	of	of	ADP
cjal-3368	207	58	an	an	DET
cjal-3368	207	59	amount	amount	NOUN
cjal-3368	207	60	from	from	ADP
cjal-3368	207	61	half	half	NOUN
cjal-3368	207	62	to	to	ADP
cjal-3368	207	63	five	five	NUM
cjal-3368	207	64	times	time	NOUN
cjal-3368	207	65	that	that	PRON
cjal-3368	207	66	of	of	ADP
cjal-3368	207	67	the	the	DET
cjal-3368	207	68	taxes	taxis	NOUN
cjal-3368	207	69	unpaid	unpaid	ADJ
cjal-3368	207	70	or	or	CCONJ
cjal-3368	207	71	underpaid	underpaid	ADJ
cjal-3368	207	72	.	.	PUNCT
cjal-3368	208	1	article	article	NOUN
cjal-3368	208	2	37	37	NUM
cjal-3368	208	3	of	of	ADP
cjal-3368	208	4	the	the	DET
cjal-3368	208	5	provisional	provisional	ADJ
cjal-3368	208	6	regulations	regulation	NOUN
cjal-3368	208	7	of	of	ADP
cjal-3368	208	8	national	national	ADJ
cjal-3368	208	9	invoice	invoice	PROPN
cjal-3368	208	10	management	management	NOUN
cjal-3368	208	11	prescribes	prescribe	VERB
cjal-3368	208	12	that	that	SCONJ
cjal-3368	208	13	when	when	SCONJ
cjal-3368	208	14	someone	someone	PRON
cjal-3368	208	15	illegally	illegally	ADV
cjal-3368	208	16	issues	issue	VERB
cjal-3368	208	17	an	an	DET
cjal-3368	208	18	invoice	invoice	NOUN
cjal-3368	208	19	,	,	PUNCT
cjal-3368	208	20	the	the	DET
cjal-3368	208	21	tax	tax	NOUN
cjal-3368	208	22	authority	authority	NOUN
cjal-3368	208	23	shall	shall	AUX
cjal-3368	208	24	confiscate	confiscate	VERB
cjal-3368	208	25	the	the	DET
cjal-3368	208	26	illegal	illegal	ADJ
cjal-3368	208	27	gains	gain	NOUN
cjal-3368	208	28	.	.	PUNCT
cjal-3368	209	1	if	if	SCONJ
cjal-3368	209	2	the	the	DET
cjal-3368	209	3	amount	amount	NOUN
cjal-3368	209	4	is	be	AUX
cjal-3368	209	5	less	less	ADJ
cjal-3368	209	6	than	than	ADP
cjal-3368	209	7	10,000	10,000	NUM
cjal-3368	209	8	rmb	rmb	NOUN
cjal-3368	209	9	,	,	PUNCT
cjal-3368	209	10	the	the	DET
cjal-3368	209	11	tax	tax	NOUN
cjal-3368	209	12	authority	authority	NOUN
cjal-3368	209	13	may	may	AUX
cjal-3368	209	14	fine	fine	VERB
cjal-3368	209	15	no	no	PRON
cjal-3368	209	16	more	more	ADJ
cjal-3368	209	17	than	than	ADP
cjal-3368	209	18	50,000	50,000	NUM
cjal-3368	209	19	;	;	PUNCT
cjal-3368	209	20	if	if	SCONJ
cjal-3368	209	21	the	the	DET
cjal-3368	209	22	amount	amount	NOUN
cjal-3368	209	23	is	be	AUX
cjal-3368	209	24	more	more	ADJ
cjal-3368	209	25	than	than	ADP
cjal-3368	209	26	10,000	10,000	NUM
cjal-3368	209	27	,	,	PUNCT
cjal-3368	209	28	the	the	DET
cjal-3368	209	29	fine	fine	NOUN
cjal-3368	209	30	shall	shall	AUX
cjal-3368	209	31	be	be	AUX
cjal-3368	209	32	more	more	ADJ
cjal-3368	209	33	than	than	ADP
cjal-3368	209	34	50,000	50,000	NUM
cjal-3368	209	35	and	and	CCONJ
cjal-3368	209	36	less	less	ADJ
cjal-3368	209	37	than	than	ADP
cjal-3368	209	38	500,000	500,000	NUM
cjal-3368	209	39	.	.	PUNCT
cjal-3368	210	1	articles	article	NOUN
cjal-3368	210	2	38	38	NUM
cjal-3368	210	3	and	and	CCONJ
cjal-3368	210	4	39	39	NUM
cjal-3368	210	5	also	also	ADV
cjal-3368	210	6	provide	provide	VERB
cjal-3368	210	7	a	a	DET
cjal-3368	210	8	broad	broad	ADJ
cjal-3368	210	9	scale	scale	NOUN
cjal-3368	210	10	of	of	ADP
cjal-3368	210	11	fines	fine	NOUN
cjal-3368	210	12	for	for	ADP
cjal-3368	210	13	illegal	illegal	ADJ
cjal-3368	210	14	invoice	invoice	NOUN
cjal-3368	210	15	behaviors	behavior	NOUN
cjal-3368	210	16	.	.	PUNCT
cjal-3368	211	1	the	the	DET
cjal-3368	211	2	2012	2012	NUM
cjal-3368	211	3	sat	sit	VERB
cjal-3368	211	4	guidance	guidance	NOUN
cjal-3368	211	5	suggested	suggest	VERB
cjal-3368	211	6	that	that	SCONJ
cjal-3368	211	7	provincial	provincial	ADJ
cjal-3368	211	8	tax	tax	NOUN
cjal-3368	211	9	authorities	authority	NOUN
cjal-3368	211	10	(	(	PUNCT
cjal-3368	211	11	autonomous	autonomous	ADJ
cjal-3368	211	12	regions	region	NOUN
cjal-3368	211	13	and	and	CCONJ
cjal-3368	211	14	municipalities	municipality	NOUN
cjal-3368	211	15	)	)	PUNCT
cjal-3368	211	16	should	should	AUX
cjal-3368	211	17	formulate	formulate	VERB
cjal-3368	211	18	the	the	DET
cjal-3368	211	19	discretion	discretion	NOUN
cjal-3368	211	20	benchmark	benchmark	NOUN
cjal-3368	211	21	for	for	ADP
cjal-3368	211	22	regulating	regulate	VERB
cjal-3368	211	23	administrative	administrative	ADJ
cjal-3368	211	24	discretion	discretion	NOUN
cjal-3368	211	25	based	base	VERB
cjal-3368	211	26	on	on	ADP
cjal-3368	211	27	the	the	DET
cjal-3368	211	28	local	local	ADJ
cjal-3368	211	29	47	47	NUM
cjal-3368	211	30	sat	sit	VERB
cjal-3368	211	31	(	(	PUNCT
cjal-3368	211	32	国家税务总局	国家税务总局	PROPN
cjal-3368	211	33	)	)	PUNCT
cjal-3368	211	34	,	,	PUNCT
cjal-3368	211	35	guanyu	guanyu	PROPN
cjal-3368	211	36	jingyibu	jingyibu	PROPN
cjal-3368	211	37	jiaqiang	jiaqiang	PROPN
cjal-3368	211	38	shuishou	shuishou	PROPN
cjal-3368	211	39	zhengguan	zhengguan	PROPN
cjal-3368	211	40	jichu	jichu	PROPN
cjal-3368	211	41	gongzuo	gongzuo	PROPN
cjal-3368	211	42	ruogan	ruogan	VERB
cjal-3368	211	43	wenti	wenti	X
cjal-3368	211	44	de	de	X
cjal-3368	211	45	yijian	yijian	PROPN
cjal-3368	211	46	(	(	PUNCT
cjal-3368	211	47	关于进一步加强税收征管基础工作若干问题的意见	关于进一步加强税收征管基础工作若干问题的意见	PROPN
cjal-3368	211	48	)	)	PUNCT
cjal-3368	212	1	[	[	X
cjal-3368	212	2	concerning	concern	VERB
cjal-3368	212	3	some	some	DET
cjal-3368	212	4	issues	issue	NOUN
cjal-3368	212	5	on	on	ADP
cjal-3368	212	6	further	far	ADV
cjal-3368	212	7	strengthening	strengthen	VERB
cjal-3368	212	8	the	the	DET
cjal-3368	212	9	basic	basic	ADJ
cjal-3368	212	10	work	work	NOUN
cjal-3368	212	11	of	of	ADP
cjal-3368	212	12	tax	tax	NOUN
cjal-3368	212	13	administration	administration	NOUN
cjal-3368	212	14	]	]	X
cjal-3368	212	15	(	(	PUNCT
cjal-3368	212	16	oct	oct	PROPN
cjal-3368	212	17	.	.	PROPN
cjal-3368	212	18	22	22	NUM
cjal-3368	212	19	,	,	PUNCT
cjal-3368	212	20	2003	2003	NUM
cjal-3368	212	21	)	)	PUNCT
cjal-3368	212	22	,	,	PUNCT
cjal-3368	212	23	available	available	ADJ
cjal-3368	212	24	at	at	ADP
cjal-3368	212	25	http://www.chinatax.gov.cn/n810341/n810765/n812198/n813046/c1204889/content.html	http://www.chinatax.gov.cn/n810341/n810765/n812198/n813046/c1204889/content.html	PROPN
cjal-3368	212	26	.	.	PUNCT
cjal-3368	213	1	48	48	NUM
cjal-3368	214	1	i	i	PRON
cjal-3368	214	2	d.	d.	PROPN
cjal-3368	214	3	49	49	NUM
cjal-3368	214	4	cui	cui	PROPN
cjal-3368	214	5	,	,	PUNCT
cjal-3368	214	6	supra	supra	PROPN
cjal-3368	214	7	note	note	NOUN
cjal-3368	214	8	42	42	NUM
cjal-3368	214	9	.	.	PUNCT
cjal-3368	214	10	2018	2018	NUM
cjal-3368	214	11	]	]	PUNCT
cjal-3368	214	12	why	why	SCONJ
cjal-3368	214	13	law	law	NOUN
cjal-3368	214	14	enforcement	enforcement	NOUN
cjal-3368	214	15	is	be	AUX
cjal-3368	214	16	weak	weak	ADJ
cjal-3368	214	17	in	in	ADP
cjal-3368	214	18	china	china	PROPN
cjal-3368	214	19	235	235	NUM
cjal-3368	214	20	circumstances	circumstance	NOUN
cjal-3368	214	21	of	of	ADP
cjal-3368	214	22	law	law	NOUN
cjal-3368	214	23	enforcement.50	enforcement.50	PROPN
cjal-3368	214	24	however	however	ADV
cjal-3368	214	25	,	,	PUNCT
cjal-3368	214	26	this	this	PRON
cjal-3368	214	27	caused	cause	VERB
cjal-3368	214	28	other	other	ADJ
cjal-3368	214	29	problems	problem	NOUN
cjal-3368	214	30	.	.	PUNCT
cjal-3368	215	1	the	the	DET
cjal-3368	215	2	provincial	provincial	ADJ
cjal-3368	215	3	discretion	discretion	NOUN
cjal-3368	215	4	benchmarks	benchmark	NOUN
cjal-3368	215	5	included	include	VERB
cjal-3368	215	6	illegal	illegal	ADJ
cjal-3368	215	7	type	type	NOUN
cjal-3368	215	8	,	,	PUNCT
cjal-3368	215	9	illegal	illegal	ADJ
cjal-3368	215	10	behavior	behavior	NOUN
cjal-3368	215	11	,	,	PUNCT
cjal-3368	215	12	legal	legal	ADJ
cjal-3368	215	13	basis	basis	NOUN
cjal-3368	215	14	,	,	PUNCT
cjal-3368	215	15	severity	severity	NOUN
cjal-3368	215	16	and	and	CCONJ
cjal-3368	215	17	sanctions	sanction	NOUN
cjal-3368	215	18	,	,	PUNCT
cjal-3368	215	19	but	but	CCONJ
cjal-3368	215	20	failed	fail	VERB
cjal-3368	215	21	to	to	PART
cjal-3368	215	22	consider	consider	VERB
cjal-3368	215	23	taxpayers	taxpayer	NOUN
cjal-3368	215	24	’	'	PUNCT
cjal-3368	215	25	intentions	intention	NOUN
cjal-3368	215	26	.	.	PUNCT
cjal-3368	216	1	the	the	DET
cjal-3368	216	2	benchmarks	benchmark	NOUN
cjal-3368	216	3	varied	vary	VERB
cjal-3368	216	4	between	between	ADP
cjal-3368	216	5	provinces	province	NOUN
cjal-3368	216	6	,	,	PUNCT
cjal-3368	216	7	bringing	bring	VERB
cjal-3368	216	8	regional	regional	ADJ
cjal-3368	216	9	unfairness.51	unfairness.51	NOUN
cjal-3368	216	10	the	the	DET
cjal-3368	216	11	tax	tax	NOUN
cjal-3368	216	12	officials	official	NOUN
cjal-3368	216	13	were	be	AUX
cjal-3368	216	14	hesitant	hesitant	ADJ
cjal-3368	216	15	to	to	PART
cjal-3368	216	16	apply	apply	VERB
cjal-3368	216	17	the	the	DET
cjal-3368	216	18	criteria	criterion	NOUN
cjal-3368	216	19	because	because	SCONJ
cjal-3368	216	20	they	they	PRON
cjal-3368	216	21	might	might	AUX
cjal-3368	216	22	incur	incur	VERB
cjal-3368	216	23	an	an	DET
cjal-3368	216	24	enforcement	enforcement	NOUN
cjal-3368	216	25	risk	risk	NOUN
cjal-3368	216	26	when	when	SCONJ
cjal-3368	216	27	taxpayers	taxpayer	NOUN
cjal-3368	216	28	complain	complain	VERB
cjal-3368	216	29	.	.	PUNCT
cjal-3368	217	1	if	if	SCONJ
cjal-3368	217	2	taxpayers	taxpayer	NOUN
cjal-3368	217	3	can	can	AUX
cjal-3368	217	4	exhaust	exhaust	VERB
cjal-3368	217	5	legal	legal	ADJ
cjal-3368	217	6	remedies	remedy	NOUN
cjal-3368	217	7	for	for	ADP
cjal-3368	217	8	injustice	injustice	NOUN
cjal-3368	217	9	,	,	PUNCT
cjal-3368	217	10	the	the	DET
cjal-3368	217	11	discretion	discretion	NOUN
cjal-3368	217	12	of	of	ADP
cjal-3368	217	13	tax	tax	NOUN
cjal-3368	217	14	authorities	authority	NOUN
cjal-3368	217	15	can	can	AUX
cjal-3368	217	16	be	be	AUX
cjal-3368	217	17	monitored	monitor	VERB
cjal-3368	217	18	and	and	CCONJ
cjal-3368	217	19	regulated	regulate	VERB
cjal-3368	217	20	.	.	PUNCT
cjal-3368	218	1	cui	cui	NOUN
cjal-3368	218	2	’s	’s	PART
cjal-3368	218	3	empirical	empirical	ADJ
cjal-3368	218	4	study	study	NOUN
cjal-3368	218	5	showed	show	VERB
cjal-3368	218	6	that	that	SCONJ
cjal-3368	218	7	administration	administration	NOUN
cjal-3368	218	8	taxation	taxation	NOUN
cjal-3368	218	9	litigation	litigation	NOUN
cjal-3368	218	10	reached	reach	VERB
cjal-3368	218	11	2,000	2,000	NUM
cjal-3368	218	12	rmb	rmb	NOUN
cjal-3368	218	13	annually	annually	ADV
cjal-3368	218	14	at	at	ADP
cjal-3368	218	15	the	the	DET
cjal-3368	218	16	end	end	NOUN
cjal-3368	218	17	of	of	ADP
cjal-3368	218	18	the	the	DET
cjal-3368	218	19	1990s	1990s	NUM
cjal-3368	218	20	,	,	PUNCT
cjal-3368	218	21	fell	fall	VERB
cjal-3368	218	22	to	to	ADP
cjal-3368	218	23	1,000	1,000	NUM
cjal-3368	218	24	in	in	ADP
cjal-3368	218	25	2004	2004	NUM
cjal-3368	218	26	,	,	PUNCT
cjal-3368	218	27	and	and	CCONJ
cjal-3368	218	28	has	have	AUX
cjal-3368	218	29	remained	remain	VERB
cjal-3368	218	30	at	at	ADP
cjal-3368	218	31	400	400	NUM
cjal-3368	218	32	in	in	ADP
cjal-3368	218	33	recent	recent	ADJ
cjal-3368	218	34	years	year	NOUN
cjal-3368	218	35	.	.	PUNCT
cjal-3368	219	1	three	three	NUM
cjal-3368	219	2	factors	factor	NOUN
cjal-3368	219	3	are	be	AUX
cjal-3368	219	4	attributed	attribute	VERB
cjal-3368	219	5	to	to	ADP
cjal-3368	219	6	the	the	DET
cjal-3368	219	7	low	low	ADJ
cjal-3368	219	8	litigation	litigation	NOUN
cjal-3368	219	9	rate	rate	NOUN
cjal-3368	219	10	for	for	ADP
cjal-3368	219	11	tax	tax	NOUN
cjal-3368	219	12	disputes	dispute	NOUN
cjal-3368	219	13	in	in	ADP
cjal-3368	219	14	china	china	PROPN
cjal-3368	219	15	.	.	PUNCT
cjal-3368	220	1	the	the	DET
cjal-3368	220	2	cost	cost	NOUN
cjal-3368	220	3	of	of	ADP
cjal-3368	220	4	litigation	litigation	NOUN
cjal-3368	220	5	is	be	AUX
cjal-3368	220	6	high	high	ADJ
cjal-3368	220	7	:	:	PUNCT
cjal-3368	220	8	taxpayers	taxpayer	NOUN
cjal-3368	220	9	should	should	AUX
cjal-3368	220	10	request	request	VERB
cjal-3368	220	11	administrative	administrative	ADJ
cjal-3368	220	12	reconsideration	reconsideration	NOUN
cjal-3368	220	13	first	first	ADV
cjal-3368	220	14	and	and	CCONJ
cjal-3368	220	15	pay	pay	VERB
cjal-3368	220	16	all	all	DET
cjal-3368	220	17	their	their	PRON
cjal-3368	220	18	arrears	arrear	NOUN
cjal-3368	220	19	before	before	ADP
cjal-3368	220	20	going	go	VERB
cjal-3368	220	21	to	to	ADP
cjal-3368	220	22	court	court	NOUN
cjal-3368	220	23	.	.	PUNCT
cjal-3368	221	1	moreover	moreover	ADV
cjal-3368	221	2	,	,	PUNCT
cjal-3368	221	3	the	the	DET
cjal-3368	221	4	tax	tax	NOUN
cjal-3368	221	5	legislation	legislation	NOUN
cjal-3368	221	6	is	be	AUX
cjal-3368	221	7	inconsistent	inconsistent	ADJ
cjal-3368	221	8	and	and	CCONJ
cjal-3368	221	9	incomplete	incomplete	ADJ
cjal-3368	221	10	,	,	PUNCT
cjal-3368	221	11	so	so	SCONJ
cjal-3368	221	12	that	that	SCONJ
cjal-3368	221	13	grassroots	grassroots	ADJ
cjal-3368	221	14	tax	tax	NOUN
cjal-3368	221	15	offices	office	NOUN
cjal-3368	221	16	enjoy	enjoy	VERB
cjal-3368	221	17	too	too	ADV
cjal-3368	221	18	much	much	ADJ
cjal-3368	221	19	discretion	discretion	NOUN
cjal-3368	221	20	.	.	PUNCT
cjal-3368	222	1	finally	finally	ADV
cjal-3368	222	2	,	,	PUNCT
cjal-3368	222	3	most	most	ADJ
cjal-3368	222	4	taxpayers	taxpayer	NOUN
cjal-3368	222	5	know	know	VERB
cjal-3368	222	6	their	their	PRON
cjal-3368	222	7	cases	case	NOUN
cjal-3368	222	8	are	be	AUX
cjal-3368	222	9	not	not	PART
cjal-3368	222	10	strong	strong	ADJ
cjal-3368	222	11	enough	enough	ADV
cjal-3368	222	12	because	because	SCONJ
cjal-3368	222	13	they	they	PRON
cjal-3368	222	14	have	have	AUX
cjal-3368	222	15	failed	fail	VERB
cjal-3368	222	16	to	to	PART
cjal-3368	222	17	pay	pay	VERB
cjal-3368	222	18	taxes	taxis	NOUN
cjal-3368	222	19	honestly.52	honestly.52	NOUN
cjal-3368	222	20	evaluating	evaluate	VERB
cjal-3368	222	21	and	and	CCONJ
cjal-3368	222	22	disciplining	discipline	VERB
cjal-3368	222	23	the	the	DET
cjal-3368	222	24	frontline	frontline	NOUN
cjal-3368	222	25	tax	tax	NOUN
cjal-3368	222	26	officials	official	NOUN
cjal-3368	222	27	tax	tax	NOUN
cjal-3368	222	28	authorities	authority	NOUN
cjal-3368	222	29	exercised	exercise	VERB
cjal-3368	222	30	an	an	DET
cjal-3368	222	31	annual	annual	ADJ
cjal-3368	222	32	top	top	NOUN
cjal-3368	222	33	to	to	ADP
cjal-3368	222	34	bottom	bottom	ADJ
cjal-3368	222	35	performance	performance	NOUN
cjal-3368	222	36	appraisal	appraisal	NOUN
cjal-3368	222	37	.	.	PUNCT
cjal-3368	223	1	the	the	DET
cjal-3368	223	2	upper	upper	ADJ
cjal-3368	223	3	tax	tax	NOUN
cjal-3368	223	4	authorities	authority	NOUN
cjal-3368	223	5	rewarded	reward	VERB
cjal-3368	223	6	the	the	DET
cjal-3368	223	7	lower	low	ADJ
cjal-3368	223	8	level	level	NOUN
cjal-3368	223	9	tax	tax	NOUN
cjal-3368	223	10	authorities	authority	NOUN
cjal-3368	223	11	that	that	PRON
cjal-3368	223	12	ranked	rank	VERB
cjal-3368	223	13	highest	highest	ADV
cjal-3368	223	14	based	base	VERB
cjal-3368	223	15	on	on	ADP
cjal-3368	223	16	overall	overall	ADJ
cjal-3368	223	17	50	50	NUM
cjal-3368	223	18	sat	sit	VERB
cjal-3368	223	19	(	(	PUNCT
cjal-3368	223	20	国家税务总局	国家税务总局	PROPN
cjal-3368	223	21	)	)	PUNCT
cjal-3368	223	22	,	,	PUNCT
cjal-3368	223	23	guanyu	guanyu	PROPN
cjal-3368	223	24	guifan	guifan	PROPN
cjal-3368	223	25	shuiwu	shuiwu	PROPN
cjal-3368	223	26	xingzheng	xingzheng	PROPN
cjal-3368	223	27	cailiangquan	cailiangquan	PROPN
cjal-3368	223	28	gongzuo	gongzuo	PROPN
cjal-3368	223	29	de	de	PROPN
cjal-3368	223	30	zhidao	zhidao	PROPN
cjal-3368	223	31	yijian	yijian	PROPN
cjal-3368	223	32	(	(	PUNCT
cjal-3368	223	33	裁量	裁量	NOUN
cjal-3368	223	34	权工作的指导意见	权工作的指导意见	NOUN
cjal-3368	223	35	)	)	PUNCT
cjal-3368	224	1	[	[	X
cjal-3368	224	2	regulating	regulate	VERB
cjal-3368	224	3	the	the	DET
cjal-3368	224	4	work	work	NOUN
cjal-3368	224	5	of	of	ADP
cjal-3368	224	6	administrative	administrative	ADJ
cjal-3368	224	7	discretion	discretion	NOUN
cjal-3368	224	8	for	for	ADP
cjal-3368	224	9	taxation	taxation	NOUN
cjal-3368	224	10	]	]	PUNCT
cjal-3368	224	11	(	(	PUNCT
cjal-3368	224	12	mar	mar	PROPN
cjal-3368	224	13	.	.	PROPN
cjal-3368	224	14	7	7	NUM
cjal-3368	224	15	,	,	PUNCT
cjal-3368	224	16	2012	2012	NUM
cjal-3368	224	17	)	)	PUNCT
cjal-3368	224	18	,	,	PUNCT
cjal-3368	224	19	available	available	ADJ
cjal-3368	224	20	athttp://www.gov.cn/gongbao/content/2012/content_2266923	athttp://www.gov.cn/gongbao/content/2012/content_2266923	PRON
cjal-3368	224	21	.	.	PUNCT
cjal-3368	225	1	51	51	NUM
cjal-3368	225	2	longlin	longlin	PROPN
cjal-3368	225	3	qin	qin	PROPN
cjal-3368	225	4	(	(	PUNCT
cjal-3368	225	5	秦隆伶	秦隆伶	NOUN
cjal-3368	225	6	)	)	PUNCT
cjal-3368	225	7	,	,	PUNCT
cjal-3368	225	8	shuiwu	shuiwu	PROPN
cjal-3368	225	9	xingzheng	xingzheng	PROPN
cjal-3368	225	10	chufa	chufa	PROPN
cjal-3368	225	11	ziyou	ziyou	PROPN
cjal-3368	225	12	cailiangquan	cailiangquan	PROPN
cjal-3368	225	13	:	:	PUNCT
cjal-3368	225	14	cunzai	cunzai	PROPN
cjal-3368	225	15	wenti	wenti	VERB
cjal-3368	225	16	yu	yu	PROPN
cjal-3368	225	17	guifanjianyi	guifanjianyi	PROPN
cjal-3368	225	18	(	(	PUNCT
cjal-3368	225	19	税	税	PROPN
cjal-3368	225	20	务行政处罚自由裁量权	务行政处罚自由裁量权	PROPN
cjal-3368	225	21	:	:	PUNCT
cjal-3368	225	22	存在问题与规范建议	存在问题与规范建议	ADJ
cjal-3368	225	23	)	)	PUNCT
cjal-3368	226	1	[	[	X
cjal-3368	226	2	discretionary	discretionary	ADJ
cjal-3368	226	3	power	power	NOUN
cjal-3368	226	4	of	of	ADP
cjal-3368	226	5	tax	tax	NOUN
cjal-3368	226	6	administration	administration	NOUN
cjal-3368	226	7	penalty	penalty	NOUN
cjal-3368	226	8	:	:	PUNCT
cjal-3368	226	9	issues	issue	NOUN
cjal-3368	226	10	and	and	CCONJ
cjal-3368	226	11	suggestions	suggestion	NOUN
cjal-3368	226	12	for	for	ADP
cjal-3368	226	13	standardization	standardization	NOUN
cjal-3368	226	14	]	]	PUNCT
cjal-3368	226	15	guoji	guoji	NOUN
cjal-3368	226	16	shuishou	shuishou	NOUN
cjal-3368	226	17	(	(	PUNCT
cjal-3368	226	18	国际税收	国际税收	PROPN
cjal-3368	226	19	)	)	PUNCT
cjal-3368	227	1	[	[	X
cjal-3368	227	2	int’l	int’l	PRON
cjal-3368	227	3	tax’n	tax’n	NOUN
cjal-3368	227	4	in	in	ADP
cjal-3368	227	5	china	china	PROPN
cjal-3368	227	6	]	]	X
cjal-3368	227	7	58–60	58–60	NUM
cjal-3368	227	8	(	(	PUNCT
cjal-3368	227	9	2014	2014	NUM
cjal-3368	227	10	)	)	PUNCT
cjal-3368	227	11	.	.	PUNCT
cjal-3368	228	1	52	52	NUM
cjal-3368	228	2	cui	cui	NOUN
cjal-3368	228	3	,	,	PUNCT
cjal-3368	228	4	supra	supra	PROPN
cjal-3368	228	5	note	note	PROPN
cjal-3368	228	6	42	42	NUM
cjal-3368	228	7	.	.	SYM
cjal-3368	228	8	236	236	NUM
cjal-3368	228	9	columbia	columbia	PROPN
cjal-3368	228	10	journal	journal	NOUN
cjal-3368	228	11	of	of	ADP
cjal-3368	228	12	asian	asian	ADJ
cjal-3368	228	13	law	law	NOUN
cjal-3368	229	1	[	[	X
cjal-3368	229	2	vol	vol	NOUN
cjal-3368	229	3	.	.	PUNCT
cjal-3368	230	1	31:218	31:218	NUM
cjal-3368	230	2	performance	performance	NOUN
cjal-3368	230	3	or	or	CCONJ
cjal-3368	230	4	on	on	ADP
cjal-3368	230	5	a	a	DET
cjal-3368	230	6	specific	specific	ADJ
cjal-3368	230	7	indicator	indicator	NOUN
cjal-3368	230	8	(	(	PUNCT
cjal-3368	230	9	e.g.	e.g.	ADV
cjal-3368	230	10	organizational	organizational	ADJ
cjal-3368	230	11	revenue	revenue	NOUN
cjal-3368	230	12	performance	performance	NOUN
cjal-3368	230	13	)	)	PUNCT
cjal-3368	230	14	.	.	PUNCT
cjal-3368	231	1	the	the	DET
cjal-3368	231	2	indicators	indicator	NOUN
cjal-3368	231	3	varied	vary	VERB
cjal-3368	231	4	every	every	DET
cjal-3368	231	5	year.53	year.53	NOUN
cjal-3368	231	6	in	in	ADP
cjal-3368	231	7	2012	2012	NUM
cjal-3368	231	8	,	,	PUNCT
cjal-3368	231	9	there	there	PRON
cjal-3368	231	10	were	be	VERB
cjal-3368	231	11	seven	seven	NUM
cjal-3368	231	12	indicators	indicator	NOUN
cjal-3368	231	13	involving	involve	VERB
cjal-3368	231	14	twenty	twenty	NUM
cjal-3368	231	15	-	-	PUNCT
cjal-3368	231	16	four	four	NUM
cjal-3368	231	17	sub	sub	NOUN
cjal-3368	231	18	-	-	NOUN
cjal-3368	231	19	indicators	indicator	NOUN
cjal-3368	231	20	with	with	ADP
cjal-3368	231	21	a	a	DET
cjal-3368	231	22	total	total	NOUN
cjal-3368	231	23	of	of	ADP
cjal-3368	231	24	100	100	NUM
cjal-3368	231	25	points	point	NOUN
cjal-3368	231	26	in	in	ADP
cjal-3368	231	27	the	the	DET
cjal-3368	231	28	province	province	NOUN
cjal-3368	231	29	of	of	ADP
cjal-3368	231	30	county	county	PROPN
cjal-3368	231	31	j	j	PROPN
cjal-3368	231	32	(	(	PUNCT
cjal-3368	231	33	table	table	NOUN
cjal-3368	231	34	2	2	NUM
cjal-3368	231	35	)	)	PUNCT
cjal-3368	231	36	.	.	PUNCT
cjal-3368	232	1	performance	performance	NOUN
cjal-3368	232	2	assessment	assessment	NOUN
cjal-3368	232	3	motivated	motivate	VERB
cjal-3368	232	4	tax	tax	NOUN
cjal-3368	232	5	authorities	authority	NOUN
cjal-3368	232	6	to	to	PART
cjal-3368	232	7	increase	increase	VERB
cjal-3368	232	8	revenue	revenue	NOUN
cjal-3368	232	9	by	by	ADP
cjal-3368	232	10	the	the	DET
cjal-3368	232	11	way	way	NOUN
cjal-3368	232	12	of	of	ADP
cjal-3368	232	13	audit	audit	NOUN
cjal-3368	232	14	,	,	PUNCT
cjal-3368	232	15	inspection	inspection	NOUN
cjal-3368	232	16	or	or	CCONJ
cjal-3368	232	17	investigation	investigation	NOUN
cjal-3368	232	18	.	.	PUNCT
cjal-3368	233	1	for	for	ADP
cjal-3368	233	2	instance	instance	NOUN
cjal-3368	233	3	,	,	PUNCT
cjal-3368	233	4	the	the	DET
cjal-3368	233	5	sub	sub	NOUN
cjal-3368	233	6	-	-	NOUN
cjal-3368	233	7	indicators	indicator	NOUN
cjal-3368	233	8	of	of	ADP
cjal-3368	233	9	investigated	investigate	VERB
cjal-3368	233	10	arrears	arrear	NOUN
cjal-3368	233	11	read	read	VERB
cjal-3368	233	12	that	that	SCONJ
cjal-3368	233	13	tax	tax	NOUN
cjal-3368	233	14	authorities	authority	NOUN
cjal-3368	233	15	gained	gain	VERB
cjal-3368	233	16	two	two	NUM
cjal-3368	233	17	points	point	NOUN
cjal-3368	233	18	if	if	SCONJ
cjal-3368	233	19	the	the	DET
cjal-3368	233	20	unpaid	unpaid	ADJ
cjal-3368	233	21	tax	tax	NOUN
cjal-3368	233	22	accounted	account	VERB
cjal-3368	233	23	for	for	ADP
cjal-3368	233	24	one	one	NUM
cjal-3368	233	25	per	per	ADP
cjal-3368	233	26	cent	cent	NOUN
cjal-3368	233	27	of	of	ADP
cjal-3368	233	28	annual	annual	ADJ
cjal-3368	233	29	revenue	revenue	NOUN
cjal-3368	233	30	and	and	CCONJ
cjal-3368	233	31	0.2	0.2	NUM
cjal-3368	233	32	points	point	NOUN
cjal-3368	233	33	if	if	SCONJ
cjal-3368	233	34	it	it	PRON
cjal-3368	233	35	was	be	AUX
cjal-3368	233	36	in	in	ADP
cjal-3368	233	37	excess	excess	NOUN
cjal-3368	233	38	of	of	ADP
cjal-3368	233	39	0.1	0.1	NUM
cjal-3368	233	40	per	per	ADP
cjal-3368	233	41	cent	cent	NOUN
cjal-3368	233	42	,	,	PUNCT
cjal-3368	233	43	with	with	ADP
cjal-3368	233	44	a	a	DET
cjal-3368	233	45	0.2	0.2	NUM
cjal-3368	233	46	point	point	NOUN
cjal-3368	233	47	deduction	deduction	NOUN
cjal-3368	233	48	if	if	SCONJ
cjal-3368	233	49	it	it	PRON
cjal-3368	233	50	was	be	AUX
cjal-3368	233	51	below	below	ADP
cjal-3368	233	52	0.1	0.1	NUM
cjal-3368	233	53	percent	percent	NOUN
cjal-3368	233	54	.	.	PUNCT
cjal-3368	234	1	53	53	NUM
cjal-3368	234	2	for	for	ADP
cjal-3368	234	3	example	example	NOUN
cjal-3368	234	4	,	,	PUNCT
cjal-3368	234	5	in	in	ADP
cjal-3368	234	6	county	county	PROPN
cjal-3368	234	7	j	j	PROPN
cjal-3368	234	8	,	,	PUNCT
cjal-3368	234	9	before	before	ADP
cjal-3368	234	10	2016	2016	NUM
cjal-3368	234	11	,	,	PUNCT
cjal-3368	234	12	there	there	PRON
cjal-3368	234	13	are	be	VERB
cjal-3368	234	14	100	100	NUM
cjal-3368	234	15	points	point	NOUN
cjal-3368	234	16	and	and	CCONJ
cjal-3368	234	17	only	only	ADV
cjal-3368	234	18	seven	seven	NUM
cjal-3368	234	19	major	major	ADJ
cjal-3368	234	20	indicators	indicator	NOUN
cjal-3368	234	21	;	;	PUNCT
cjal-3368	234	22	after	after	ADP
cjal-3368	234	23	2016	2016	NUM
cjal-3368	234	24	,	,	PUNCT
cjal-3368	234	25	there	there	PRON
cjal-3368	234	26	are	be	VERB
cjal-3368	234	27	1,000	1,000	NUM
cjal-3368	234	28	points	point	NOUN
cjal-3368	234	29	and	and	CCONJ
cjal-3368	234	30	more	more	ADJ
cjal-3368	234	31	than	than	ADP
cjal-3368	234	32	20	20	NUM
cjal-3368	234	33	indicators	indicator	NOUN
cjal-3368	234	34	.	.	PUNCT
cjal-3368	235	1	2018	2018	NUM
cjal-3368	235	2	]	]	PUNCT
cjal-3368	235	3	why	why	SCONJ
cjal-3368	235	4	law	law	NOUN
cjal-3368	235	5	enforcement	enforcement	NOUN
cjal-3368	235	6	is	be	AUX
cjal-3368	235	7	weak	weak	ADJ
cjal-3368	235	8	in	in	ADP
cjal-3368	235	9	china	china	PROPN
cjal-3368	235	10	237	237	NUM
cjal-3368	235	11	table	table	NOUN
cjal-3368	235	12	2	2	NUM
cjal-3368	235	13	.	.	PUNCT
cjal-3368	236	1	the	the	DET
cjal-3368	236	2	2015	2015	NUM
cjal-3368	236	3	indicators	indicator	NOUN
cjal-3368	236	4	of	of	ADP
cjal-3368	236	5	performance	performance	NOUN
cjal-3368	236	6	evaluations	evaluation	NOUN
cjal-3368	236	7	in	in	ADP
cjal-3368	236	8	the	the	DET
cjal-3368	236	9	state	state	NOUN
cjal-3368	236	10	tax	tax	NOUN
cjal-3368	236	11	office	office	NOUN
cjal-3368	236	12	of	of	ADP
cjal-3368	236	13	county	county	NOUN
cjal-3368	236	14	j	j	PROPN
cjal-3368	236	15	indicators	indicator	NOUN
cjal-3368	236	16	sub	sub	ADJ
cjal-3368	236	17	-	-	NOUN
cjal-3368	236	18	indicators	indicator	NOUN
cjal-3368	236	19	points	point	VERB
cjal-3368	236	20	percentage	percentage	NOUN
cjal-3368	236	21	total	total	ADJ
cjal-3368	236	22	organizational	organizational	ADJ
cjal-3368	236	23	revenue	revenue	NOUN
cjal-3368	236	24	revenue	revenue	NOUN
cjal-3368	236	25	income	income	NOUN
cjal-3368	236	26	6	6	NUM
cjal-3368	236	27	6	6	NUM
cjal-3368	236	28	%	%	NOUN
cjal-3368	236	29	accuracy	accuracy	NOUN
cjal-3368	236	30	rate	rate	NOUN
cjal-3368	236	31	of	of	ADP
cjal-3368	236	32	prediction	prediction	NOUN
cjal-3368	236	33	3	3	NUM
cjal-3368	236	34	3	3	NUM
cjal-3368	236	35	%	%	NOUN
cjal-3368	236	36	revenue	revenue	NOUN
cjal-3368	236	37	growth	growth	NOUN
cjal-3368	236	38	and	and	CCONJ
cjal-3368	236	39	contribution	contribution	NOUN
cjal-3368	236	40	4	4	NUM
cjal-3368	236	41	4	4	NUM
cjal-3368	236	42	%	%	NOUN
cjal-3368	236	43	tax	tax	NOUN
cjal-3368	236	44	assessment	assessment	NOUN
cjal-3368	236	45	9	9	NUM
cjal-3368	236	46	9	9	NUM
cjal-3368	236	47	%	%	NOUN
cjal-3368	236	48	22	22	NUM
cjal-3368	236	49	%	%	NOUN
cjal-3368	236	50	tax	tax	NOUN
cjal-3368	236	51	administration	administration	NOUN
cjal-3368	236	52	international	international	ADJ
cjal-3368	236	53	corporate	corporate	ADJ
cjal-3368	236	54	tax	tax	NOUN
cjal-3368	236	55	administration	administration	NOUN
cjal-3368	236	56	3	3	NUM
cjal-3368	236	57	3	3	NUM
cjal-3368	236	58	%	%	NOUN
cjal-3368	236	59	anti	anti	ADJ
cjal-3368	236	60	-	-	ADJ
cjal-3368	236	61	tax	tax	ADJ
cjal-3368	236	62	avoidance	avoidance	NOUN
cjal-3368	236	63	2	2	NUM
cjal-3368	236	64	2	2	NUM
cjal-3368	236	65	%	%	NOUN
cjal-3368	236	66	export	export	NOUN
cjal-3368	236	67	tax	tax	NOUN
cjal-3368	236	68	refund	refund	NOUN
cjal-3368	236	69	5	5	NUM
cjal-3368	236	70	5	5	NUM
cjal-3368	236	71	%	%	NOUN
cjal-3368	236	72	investigated	investigate	VERB
cjal-3368	236	73	arrears	arrear	NOUN
cjal-3368	236	74	4	4	NUM
cjal-3368	236	75	4	4	NUM
cjal-3368	236	76	%	%	NOUN
cjal-3368	236	77	quality	quality	NOUN
cjal-3368	236	78	of	of	ADP
cjal-3368	236	79	tax	tax	NOUN
cjal-3368	236	80	administration	administration	NOUN
cjal-3368	236	81	3	3	NUM
cjal-3368	236	82	3	3	NUM
cjal-3368	236	83	%	%	NOUN
cjal-3368	236	84	corporate	corporate	ADJ
cjal-3368	236	85	income	income	NOUN
cjal-3368	236	86	tax	tax	NOUN
cjal-3368	236	87	administration	administration	NOUN
cjal-3368	236	88	3	3	NUM
cjal-3368	236	89	3	3	NUM
cjal-3368	236	90	%	%	NOUN
cjal-3368	236	91	risk	risk	NOUN
cjal-3368	236	92	management	management	NOUN
cjal-3368	236	93	2	2	NUM
cjal-3368	236	94	2	2	NUM
cjal-3368	236	95	%	%	NOUN
cjal-3368	236	96	22	22	NUM
cjal-3368	236	97	%	%	NOUN
cjal-3368	236	98	service	service	NOUN
cjal-3368	236	99	of	of	ADP
cjal-3368	236	100	tax	tax	NOUN
cjal-3368	236	101	payment	payment	NOUN
cjal-3368	236	102	establishment	establishment	NOUN
cjal-3368	236	103	of	of	ADP
cjal-3368	236	104	tax	tax	NOUN
cjal-3368	236	105	service	service	NOUN
cjal-3368	236	106	hall	hall	NOUN
cjal-3368	236	107	3	3	NUM
cjal-3368	236	108	3	3	NUM
cjal-3368	236	109	%	%	NOUN
cjal-3368	236	110	establishment	establishment	NOUN
cjal-3368	236	111	of	of	ADP
cjal-3368	236	112	tax	tax	NOUN
cjal-3368	236	113	website	website	NOUN
cjal-3368	236	114	2	2	NUM
cjal-3368	236	115	2	2	NUM
cjal-3368	236	116	%	%	NOUN
cjal-3368	236	117	response	response	NOUN
cjal-3368	236	118	rate	rate	NOUN
cjal-3368	236	119	of	of	ADP
cjal-3368	236	120	12366	12366	NUM
cjal-3368	236	121	hotline	hotline	NOUN
cjal-3368	236	122	1	1	NUM
cjal-3368	236	123	1	1	NUM
cjal-3368	236	124	%	%	NOUN
cjal-3368	236	125	6	6	NUM
cjal-3368	236	126	%	%	NOUN
cjal-3368	236	127	regulation	regulation	NOUN
cjal-3368	236	128	of	of	ADP
cjal-3368	236	129	law	law	NOUN
cjal-3368	236	130	enforcement	enforcement	NOUN
cjal-3368	236	131	legal	legal	ADJ
cjal-3368	236	132	administration	administration	NOUN
cjal-3368	236	133	3	3	NUM
cjal-3368	236	134	3	3	NUM
cjal-3368	236	135	%	%	NOUN
cjal-3368	236	136	administrative	administrative	ADJ
cjal-3368	236	137	reconsideration	reconsideration	NOUN
cjal-3368	236	138	2	2	NUM
cjal-3368	236	139	2	2	NUM
cjal-3368	236	140	%	%	NOUN
cjal-3368	236	141	supervision	supervision	NOUN
cjal-3368	236	142	of	of	ADP
cjal-3368	236	143	law	law	NOUN
cjal-3368	236	144	enforcement	enforcement	NOUN
cjal-3368	236	145	5	5	NUM
cjal-3368	236	146	5	5	NUM
cjal-3368	236	147	%	%	NOUN
cjal-3368	236	148	10	10	NUM
cjal-3368	236	149	%	%	NOUN
cjal-3368	236	150	technological	technological	ADJ
cjal-3368	236	151	tax	tax	NOUN
cjal-3368	236	152	administration	administration	NOUN
cjal-3368	236	153	gtp	gtp	NOUN
cjal-3368	236	154	3	3	NUM
cjal-3368	236	155	3	3	NUM
cjal-3368	236	156	%	%	NOUN
cjal-3368	236	157	information	information	NOUN
cjal-3368	236	158	application	application	NOUN
cjal-3368	236	159	3	3	NUM
cjal-3368	236	160	3	3	NUM
cjal-3368	236	161	%	%	NOUN
cjal-3368	236	162	model	model	NOUN
cjal-3368	236	163	application	application	NOUN
cjal-3368	236	164	3	3	NUM
cjal-3368	236	165	3	3	NUM
cjal-3368	236	166	%	%	NOUN
cjal-3368	236	167	business	business	NOUN
cjal-3368	236	168	creation	creation	NOUN
cjal-3368	236	169	2	2	NUM
cjal-3368	236	170	2	2	NUM
cjal-3368	236	171	%	%	NOUN
cjal-3368	236	172	accuracy	accuracy	NOUN
cjal-3368	236	173	rate	rate	NOUN
cjal-3368	236	174	of	of	ADP
cjal-3368	236	175	data	datum	NOUN
cjal-3368	236	176	quality	quality	NOUN
cjal-3368	236	177	3	3	NUM
cjal-3368	236	178	3	3	NUM
cjal-3368	236	179	%	%	NOUN
cjal-3368	236	180	14	14	NUM
cjal-3368	236	181	%	%	NOUN
cjal-3368	236	182	development	development	NOUN
cjal-3368	236	183	of	of	ADP
cjal-3368	236	184	administrative	administrative	ADJ
cjal-3368	236	185	team	team	NOUN
cjal-3368	236	186	advanced	advanced	ADJ
cjal-3368	236	187	work	work	NOUN
cjal-3368	236	188	unit	unit	NOUN
cjal-3368	236	189	5	5	NUM
cjal-3368	236	190	5	5	NUM
cjal-3368	236	191	%	%	NOUN
cjal-3368	236	192	illegal	illegal	ADJ
cjal-3368	236	193	behavior	behavior	NOUN
cjal-3368	236	194	12	12	NUM
cjal-3368	236	195	12	12	NUM
cjal-3368	236	196	%	%	NOUN
cjal-3368	236	197	individual	individual	ADJ
cjal-3368	236	198	assessment	assessment	NOUN
cjal-3368	236	199	3	3	NUM
cjal-3368	236	200	3	3	NUM
cjal-3368	236	201	%	%	NOUN
cjal-3368	236	202	20	20	NUM
cjal-3368	236	203	%	%	NOUN
cjal-3368	236	204	238	238	NUM
cjal-3368	236	205	columbia	columbia	PROPN
cjal-3368	236	206	journal	journal	NOUN
cjal-3368	236	207	of	of	ADP
cjal-3368	236	208	asian	asian	ADJ
cjal-3368	236	209	law	law	NOUN
cjal-3368	237	1	[	[	X
cjal-3368	237	2	vol	vol	NOUN
cjal-3368	237	3	.	.	PUNCT
cjal-3368	238	1	31:218	31:218	NUM
cjal-3368	238	2	budget	budget	NOUN
cjal-3368	238	3	administration	administration	NOUN
cjal-3368	238	4	the	the	DET
cjal-3368	238	5	budget	budget	NOUN
cjal-3368	238	6	progress	progress	VERB
cjal-3368	238	7	3	3	NUM
cjal-3368	238	8	3	3	NUM
cjal-3368	238	9	%	%	NOUN
cjal-3368	238	10	security	security	NOUN
cjal-3368	238	11	management	management	NOUN
cjal-3368	238	12	3	3	NUM
cjal-3368	238	13	3	3	NUM
cjal-3368	238	14	%	%	NOUN
cjal-3368	238	15	6	6	NUM
cjal-3368	238	16	%	%	NOUN
cjal-3368	238	17	total	total	NOUN
cjal-3368	238	18	100	100	NUM
cjal-3368	238	19	100	100	NUM
cjal-3368	238	20	%	%	NOUN
cjal-3368	238	21	100	100	NUM
cjal-3368	238	22	%	%	NOUN
cjal-3368	238	23	the	the	DET
cjal-3368	238	24	upper	upper	ADJ
cjal-3368	238	25	level	level	NOUN
cjal-3368	238	26	tax	tax	NOUN
cjal-3368	238	27	office	office	NOUN
cjal-3368	238	28	not	not	PART
cjal-3368	238	29	only	only	ADV
cjal-3368	238	30	monitors	monitor	VERB
cjal-3368	238	31	the	the	DET
cjal-3368	238	32	task	task	NOUN
cjal-3368	238	33	fulfillment	fulfillment	NOUN
cjal-3368	238	34	progress	progress	NOUN
cjal-3368	238	35	,	,	PUNCT
cjal-3368	238	36	but	but	CCONJ
cjal-3368	238	37	also	also	ADV
cjal-3368	238	38	disciplines	discipline	VERB
cjal-3368	238	39	irresponsible	irresponsible	ADJ
cjal-3368	238	40	or	or	CCONJ
cjal-3368	238	41	illegal	illegal	ADJ
cjal-3368	238	42	acts	act	NOUN
cjal-3368	238	43	by	by	ADP
cjal-3368	238	44	the	the	DET
cjal-3368	238	45	lower	low	ADJ
cjal-3368	238	46	level	level	NOUN
cjal-3368	238	47	tax	tax	NOUN
cjal-3368	238	48	office	office	NOUN
cjal-3368	238	49	.	.	PUNCT
cjal-3368	239	1	managing	manage	VERB
cjal-3368	239	2	agents	agent	NOUN
cjal-3368	239	3	,	,	PUNCT
cjal-3368	239	4	however	however	ADV
cjal-3368	239	5	,	,	PUNCT
cjal-3368	239	6	is	be	AUX
cjal-3368	239	7	never	never	ADV
cjal-3368	239	8	easy	easy	ADJ
cjal-3368	239	9	in	in	ADP
cjal-3368	239	10	most	most	ADJ
cjal-3368	239	11	societies	society	NOUN
cjal-3368	239	12	,	,	PUNCT
cjal-3368	239	13	especially	especially	ADV
cjal-3368	239	14	in	in	ADP
cjal-3368	239	15	authoritarian	authoritarian	ADJ
cjal-3368	239	16	states	state	NOUN
cjal-3368	239	17	where	where	SCONJ
cjal-3368	239	18	the	the	DET
cjal-3368	239	19	rule	rule	NOUN
cjal-3368	239	20	of	of	ADP
cjal-3368	239	21	law	law	NOUN
cjal-3368	239	22	is	be	AUX
cjal-3368	239	23	often	often	ADV
cjal-3368	239	24	lacking.54	lacking.54	PROPN
cjal-3368	239	25	cai	cai	PROPN
cjal-3368	239	26	found	find	VERB
cjal-3368	239	27	that	that	SCONJ
cjal-3368	239	28	the	the	DET
cjal-3368	239	29	upper	upper	ADJ
cjal-3368	239	30	level	level	NOUN
cjal-3368	239	31	tax	tax	NOUN
cjal-3368	239	32	office	office	NOUN
cjal-3368	239	33	adopted	adopt	VERB
cjal-3368	239	34	a	a	DET
cjal-3368	239	35	“	"	PUNCT
cjal-3368	239	36	selective	selective	ADJ
cjal-3368	239	37	or	or	CCONJ
cjal-3368	239	38	differentiated	differentiated	ADJ
cjal-3368	239	39	discipline	discipline	NOUN
cjal-3368	239	40	”	"	PUNCT
cjal-3368	239	41	based	base	VERB
cjal-3368	239	42	on	on	ADP
cjal-3368	239	43	“	"	PUNCT
cjal-3368	239	44	the	the	DET
cjal-3368	239	45	severity	severity	NOUN
cjal-3368	239	46	of	of	ADP
cjal-3368	239	47	the	the	DET
cjal-3368	239	48	consequences	consequence	NOUN
cjal-3368	239	49	of	of	ADP
cjal-3368	239	50	the	the	DET
cjal-3368	239	51	official	official	NOUN
cjal-3368	239	52	’s	’s	PART
cjal-3368	239	53	failure	failure	NOUN
cjal-3368	239	54	,	,	PUNCT
cjal-3368	239	55	and	and	CCONJ
cjal-3368	239	56	his	his	PRON
cjal-3368	239	57	or	or	CCONJ
cjal-3368	239	58	her	her	PRON
cjal-3368	239	59	role	role	NOUN
cjal-3368	239	60	in	in	ADP
cjal-3368	239	61	the	the	DET
cjal-3368	239	62	failure	failure	NOUN
cjal-3368	239	63	.	.	PUNCT
cjal-3368	240	1	”55	”55	PROPN
cjal-3368	240	2	however	however	ADV
cjal-3368	240	3	,	,	PUNCT
cjal-3368	240	4	if	if	SCONJ
cjal-3368	240	5	officials	official	NOUN
cjal-3368	240	6	are	be	AUX
cjal-3368	240	7	able	able	ADJ
cjal-3368	240	8	to	to	PART
cjal-3368	240	9	block	block	VERB
cjal-3368	240	10	the	the	DET
cjal-3368	240	11	flow	flow	NOUN
cjal-3368	240	12	of	of	ADP
cjal-3368	240	13	information	information	NOUN
cjal-3368	240	14	,	,	PUNCT
cjal-3368	240	15	their	their	PRON
cjal-3368	240	16	malfeasance	malfeasance	NOUN
cjal-3368	240	17	will	will	AUX
cjal-3368	240	18	also	also	ADV
cjal-3368	240	19	be	be	AUX
cjal-3368	240	20	hard	hard	ADJ
cjal-3368	240	21	to	to	ADP
cjal-3368	240	22	find.56	find.56	NOUN
cjal-3368	240	23	embedded	embed	VERB
cjal-3368	240	24	in	in	ADP
cjal-3368	240	25	the	the	DET
cjal-3368	240	26	political	political	ADJ
cjal-3368	240	27	and	and	CCONJ
cjal-3368	240	28	social	social	ADJ
cjal-3368	240	29	network	network	NOUN
cjal-3368	240	30	,	,	PUNCT
cjal-3368	240	31	tax	tax	NOUN
cjal-3368	240	32	officials	official	NOUN
cjal-3368	240	33	are	be	AUX
cjal-3368	240	34	able	able	ADJ
cjal-3368	240	35	to	to	PART
cjal-3368	240	36	cover	cover	VERB
cjal-3368	240	37	up	up	ADP
cjal-3368	240	38	their	their	PRON
cjal-3368	240	39	malfeasance	malfeasance	NOUN
cjal-3368	240	40	.	.	PUNCT
cjal-3368	241	1	the	the	DET
cjal-3368	241	2	upper	upper	ADJ
cjal-3368	241	3	level	level	NOUN
cjal-3368	241	4	tax	tax	NOUN
cjal-3368	241	5	office	office	NOUN
cjal-3368	241	6	audited	audit	VERB
cjal-3368	241	7	bureau	bureau	NOUN
cjal-3368	241	8	r	r	NOUN
cjal-3368	241	9	in	in	ADP
cjal-3368	241	10	august	august	PROPN
cjal-3368	241	11	2015	2015	NUM
cjal-3368	241	12	.	.	PUNCT
cjal-3368	242	1	a	a	DET
cjal-3368	242	2	work	work	NOUN
cjal-3368	242	3	team	team	NOUN
cjal-3368	242	4	consisting	consist	VERB
cjal-3368	242	5	of	of	ADP
cjal-3368	242	6	three	three	NUM
cjal-3368	242	7	officials	official	NOUN
cjal-3368	242	8	from	from	ADP
cjal-3368	242	9	either	either	CCONJ
cjal-3368	242	10	the	the	DET
cjal-3368	242	11	municipal	municipal	ADJ
cjal-3368	242	12	tax	tax	NOUN
cjal-3368	242	13	office	office	NOUN
cjal-3368	242	14	or	or	CCONJ
cjal-3368	242	15	another	another	DET
cjal-3368	242	16	same	same	ADJ
cjal-3368	242	17	level	level	NOUN
cjal-3368	242	18	tax	tax	NOUN
cjal-3368	242	19	office	office	NOUN
cjal-3368	242	20	investigated	investigate	VERB
cjal-3368	242	21	the	the	DET
cjal-3368	242	22	cases	case	NOUN
cjal-3368	242	23	that	that	PRON
cjal-3368	242	24	bureau	bureau	NOUN
cjal-3368	242	25	r	r	NOUN
cjal-3368	242	26	had	have	AUX
cjal-3368	242	27	handled	handle	VERB
cjal-3368	242	28	in	in	ADP
cjal-3368	242	29	the	the	DET
cjal-3368	242	30	previous	previous	ADJ
cjal-3368	242	31	week	week	NOUN
cjal-3368	242	32	.	.	PUNCT
cjal-3368	243	1	the	the	DET
cjal-3368	243	2	head	head	NOUN
cjal-3368	243	3	of	of	ADP
cjal-3368	243	4	bureau	bureau	PROPN
cjal-3368	243	5	r	r	NOUN
cjal-3368	243	6	had	have	AUX
cjal-3368	243	7	worked	work	VERB
cjal-3368	243	8	in	in	ADP
cjal-3368	243	9	the	the	DET
cjal-3368	243	10	municipal	municipal	ADJ
cjal-3368	243	11	tax	tax	NOUN
cjal-3368	243	12	office	office	NOUN
cjal-3368	243	13	for	for	ADP
cjal-3368	243	14	seven	seven	NUM
cjal-3368	243	15	years	year	NOUN
cjal-3368	243	16	and	and	CCONJ
cjal-3368	243	17	knew	know	VERB
cjal-3368	243	18	all	all	DET
cjal-3368	243	19	three	three	NUM
cjal-3368	243	20	officials	official	NOUN
cjal-3368	243	21	well	well	ADV
cjal-3368	243	22	.	.	PUNCT
cjal-3368	244	1	the	the	DET
cjal-3368	244	2	investigation	investigation	NOUN
cjal-3368	244	3	result	result	NOUN
cjal-3368	244	4	showed	show	VERB
cjal-3368	244	5	no	no	DET
cjal-3368	244	6	serious	serious	ADJ
cjal-3368	244	7	offences	offence	NOUN
cjal-3368	244	8	but	but	CCONJ
cjal-3368	244	9	some	some	DET
cjal-3368	244	10	small	small	ADJ
cjal-3368	244	11	violations	violation	NOUN
cjal-3368	244	12	.	.	PUNCT
cjal-3368	245	1	these	these	DET
cjal-3368	245	2	internal	internal	ADJ
cjal-3368	245	3	investigations	investigation	NOUN
cjal-3368	245	4	were	be	AUX
cjal-3368	245	5	conducted	conduct	VERB
cjal-3368	245	6	annually	annually	ADV
cjal-3368	245	7	.	.	PUNCT
cjal-3368	246	1	according	accord	VERB
cjal-3368	246	2	to	to	ADP
cjal-3368	246	3	the	the	DET
cjal-3368	246	4	head	head	NOUN
cjal-3368	246	5	of	of	ADP
cjal-3368	246	6	bureau	bureau	PROPN
cjal-3368	246	7	r	r	PROPN
cjal-3368	246	8	(	(	PUNCT
cjal-3368	246	9	r1	r1	PROPN
cjal-3368	246	10	)	)	PUNCT
cjal-3368	246	11	,	,	PUNCT
cjal-3368	246	12	none	none	NOUN
cjal-3368	246	13	had	have	VERB
cjal-3368	246	14	54	54	NUM
cjal-3368	246	15	yongshun	yongshun	PROPN
cjal-3368	246	16	cai	cai	PROPN
cjal-3368	246	17	,	,	PUNCT
cjal-3368	246	18	state	state	NOUN
cjal-3368	246	19	and	and	CCONJ
cjal-3368	246	20	agents	agent	NOUN
cjal-3368	246	21	in	in	ADP
cjal-3368	246	22	china	china	PROPN
cjal-3368	246	23	:	:	PUNCT
cjal-3368	246	24	disciplining	discipline	VERB
cjal-3368	246	25	government	government	NOUN
cjal-3368	246	26	officials	official	NOUN
cjal-3368	246	27	181	181	NUM
cjal-3368	246	28	(	(	PUNCT
cjal-3368	246	29	2014	2014	NUM
cjal-3368	246	30	)	)	PUNCT
cjal-3368	246	31	.	.	PUNCT
cjal-3368	247	1	55	55	NUM
cjal-3368	247	2	yongshun	yongshun	PROPN
cjal-3368	247	3	cai	cai	PROPN
cjal-3368	247	4	&	&	CCONJ
cjal-3368	247	5	lin	lin	PROPN
cjal-3368	247	6	zhu	zhu	PROPN
cjal-3368	247	7	,	,	PUNCT
cjal-3368	247	8	disciplining	discipline	VERB
cjal-3368	247	9	local	local	ADJ
cjal-3368	247	10	officials	official	NOUN
cjal-3368	247	11	in	in	ADP
cjal-3368	247	12	china	china	PROPN
cjal-3368	247	13	:	:	PUNCT
cjal-3368	247	14	the	the	DET
cjal-3368	247	15	case	case	NOUN
cjal-3368	247	16	of	of	ADP
cjal-3368	247	17	conflict	conflict	NOUN
cjal-3368	247	18	management	management	NOUN
cjal-3368	247	19	,	,	PUNCT
cjal-3368	247	20	70	70	NUM
cjal-3368	247	21	the	the	DET
cjal-3368	247	22	china	china	PROPN
cjal-3368	247	23	j.	j.	PROPN
cjal-3368	247	24	98	98	PROPN
cjal-3368	247	25	,	,	PUNCT
cjal-3368	247	26	98	98	NUM
cjal-3368	247	27	(	(	PUNCT
cjal-3368	247	28	2013	2013	NUM
cjal-3368	247	29	)	)	PUNCT
cjal-3368	247	30	.	.	PUNCT
cjal-3368	248	1	56	56	NUM
cjal-3368	249	1	i	i	PRON
cjal-3368	249	2	d.	d.	PROPN
cjal-3368	249	3	2018	2018	NUM
cjal-3368	249	4	]	]	PUNCT
cjal-3368	249	5	why	why	SCONJ
cjal-3368	249	6	law	law	NOUN
cjal-3368	249	7	enforcement	enforcement	NOUN
cjal-3368	249	8	is	be	AUX
cjal-3368	249	9	weak	weak	ADJ
cjal-3368	249	10	in	in	ADP
cjal-3368	249	11	china	china	PROPN
cjal-3368	249	12	239	239	NUM
cjal-3368	249	13	been	be	AUX
cjal-3368	249	14	sanctioned	sanction	VERB
cjal-3368	249	15	before	before	ADV
cjal-3368	249	16	.	.	PUNCT
cjal-3368	250	1	without	without	ADP
cjal-3368	250	2	external	external	ADJ
cjal-3368	250	3	monitoring	monitoring	NOUN
cjal-3368	250	4	and	and	CCONJ
cjal-3368	250	5	a	a	DET
cjal-3368	250	6	sound	sound	ADJ
cjal-3368	250	7	rule	rule	NOUN
cjal-3368	250	8	of	of	ADP
cjal-3368	250	9	law	law	NOUN
cjal-3368	250	10	,	,	PUNCT
cjal-3368	250	11	simply	simply	ADV
cjal-3368	250	12	relying	rely	VERB
cjal-3368	250	13	on	on	ADP
cjal-3368	250	14	“	"	PUNCT
cjal-3368	250	15	the	the	DET
cjal-3368	250	16	monitoring	monitoring	NOUN
cjal-3368	250	17	of	of	ADP
cjal-3368	250	18	the	the	DET
cjal-3368	250	19	central	central	ADJ
cjal-3368	250	20	or	or	CCONJ
cjal-3368	250	21	provincial	provincial	ADJ
cjal-3368	250	22	authorities	authority	NOUN
cjal-3368	250	23	is	be	AUX
cjal-3368	250	24	essentially	essentially	ADV
cjal-3368	250	25	impossible	impossible	ADJ
cjal-3368	250	26	.	.	PUNCT
cjal-3368	251	1	”57	”57	PROPN
cjal-3368	251	2	the	the	DET
cjal-3368	251	3	approach	approach	NOUN
cjal-3368	251	4	of	of	ADP
cjal-3368	251	5	cost	cost	NOUN
cjal-3368	251	6	-	-	PUNCT
cjal-3368	251	7	benefit	benefit	NOUN
cjal-3368	251	8	analysis	analysis	NOUN
cjal-3368	251	9	economic	economic	ADJ
cjal-3368	251	10	theory	theory	NOUN
cjal-3368	251	11	builds	build	VERB
cjal-3368	251	12	on	on	ADP
cjal-3368	251	13	the	the	DET
cjal-3368	251	14	assumption	assumption	NOUN
cjal-3368	251	15	that	that	SCONJ
cjal-3368	251	16	actors	actor	NOUN
cjal-3368	251	17	are	be	AUX
cjal-3368	251	18	naturally	naturally	ADV
cjal-3368	251	19	self	self	NOUN
cjal-3368	251	20	-	-	PUNCT
cjal-3368	251	21	regarding	regard	VERB
cjal-3368	251	22	and	and	CCONJ
cjal-3368	251	23	oriented	orient	VERB
cjal-3368	251	24	towards	towards	ADP
cjal-3368	251	25	maximization	maximization	NOUN
cjal-3368	251	26	of	of	ADP
cjal-3368	251	27	their	their	PRON
cjal-3368	251	28	own	own	ADJ
cjal-3368	251	29	interests	interest	NOUN
cjal-3368	251	30	.	.	PUNCT
cjal-3368	252	1	it	it	PRON
cjal-3368	252	2	assumes	assume	VERB
cjal-3368	252	3	that	that	SCONJ
cjal-3368	252	4	all	all	DET
cjal-3368	252	5	parties	party	NOUN
cjal-3368	252	6	involved	involve	VERB
cjal-3368	252	7	in	in	ADP
cjal-3368	252	8	enforcement	enforcement	NOUN
cjal-3368	252	9	and	and	CCONJ
cjal-3368	252	10	regulation	regulation	NOUN
cjal-3368	252	11	seek	seek	VERB
cjal-3368	252	12	to	to	PART
cjal-3368	252	13	maximize	maximize	VERB
cjal-3368	252	14	their	their	PRON
cjal-3368	252	15	utility;58	utility;58	NOUN
cjal-3368	252	16	it	it	PRON
cjal-3368	252	17	also	also	ADV
cjal-3368	252	18	assumes	assume	VERB
cjal-3368	252	19	that	that	SCONJ
cjal-3368	252	20	enforcement	enforcement	NOUN
cjal-3368	252	21	is	be	AUX
cjal-3368	252	22	costly.59	costly.59	VERB
cjal-3368	252	23	the	the	DET
cjal-3368	252	24	bureaucratic	bureaucratic	ADJ
cjal-3368	252	25	study	study	NOUN
cjal-3368	252	26	observed	observe	VERB
cjal-3368	252	27	that	that	SCONJ
cjal-3368	252	28	government	government	NOUN
cjal-3368	252	29	officials	official	NOUN
cjal-3368	252	30	were	be	AUX
cjal-3368	252	31	“	"	PUNCT
cjal-3368	252	32	purely	purely	ADV
cjal-3368	252	33	selfinterested	selfintereste	VERB
cjal-3368	252	34	”	"	PUNCT
cjal-3368	252	35	60	60	NUM
cjal-3368	252	36	or	or	CCONJ
cjal-3368	252	37	“	"	PUNCT
cjal-3368	252	38	primarily	primarily	ADV
cjal-3368	252	39	self	self	NOUN
cjal-3368	252	40	-	-	PUNCT
cjal-3368	252	41	interested	interested	ADJ
cjal-3368	252	42	and	and	CCONJ
cjal-3368	252	43	highly	highly	ADV
cjal-3368	252	44	opportunistic	opportunistic	ADJ
cjal-3368	252	45	in	in	ADP
cjal-3368	252	46	pursuit	pursuit	NOUN
cjal-3368	252	47	of	of	ADP
cjal-3368	252	48	that	that	DET
cjal-3368	252	49	selfinterest,”61	selfinterest,”61	NOUN
cjal-3368	252	50	and	and	CCONJ
cjal-3368	252	51	were	be	AUX
cjal-3368	252	52	motivated	motivate	VERB
cjal-3368	252	53	by	by	ADP
cjal-3368	252	54	goals	goal	NOUN
cjal-3368	252	55	that	that	PRON
cjal-3368	252	56	benefited	benefit	VERB
cjal-3368	252	57	themselves	themselves	PRON
cjal-3368	252	58	rather	rather	ADV
cjal-3368	252	59	than	than	ADP
cjal-3368	252	60	society.62	society.62	VERB
cjal-3368	252	61	this	this	DET
cjal-3368	252	62	assumption	assumption	NOUN
cjal-3368	252	63	especially	especially	ADV
cjal-3368	252	64	fits	fit	VERB
cjal-3368	252	65	with	with	ADP
cjal-3368	252	66	the	the	DET
cjal-3368	252	67	grassroots	grassroots	ADJ
cjal-3368	252	68	officials	official	NOUN
cjal-3368	252	69	in	in	ADP
cjal-3368	252	70	china	china	PROPN
cjal-3368	252	71	,	,	PUNCT
cjal-3368	252	72	the	the	DET
cjal-3368	252	73	largest	large	ADJ
cjal-3368	252	74	authoritarian	authoritarian	ADJ
cjal-3368	252	75	state	state	NOUN
cjal-3368	252	76	in	in	ADP
cjal-3368	252	77	the	the	DET
cjal-3368	252	78	world	world	NOUN
cjal-3368	252	79	where	where	SCONJ
cjal-3368	252	80	a	a	DET
cjal-3368	252	81	free	free	ADJ
cjal-3368	252	82	press	press	NOUN
cjal-3368	252	83	and	and	CCONJ
cjal-3368	252	84	the	the	DET
cjal-3368	252	85	rule	rule	NOUN
cjal-3368	252	86	of	of	ADP
cjal-3368	252	87	law	law	NOUN
cjal-3368	252	88	are	be	AUX
cjal-3368	252	89	often	often	ADV
cjal-3368	252	90	lacking	lack	VERB
cjal-3368	252	91	.	.	PUNCT
cjal-3368	253	1	a	a	DET
cjal-3368	253	2	cost	cost	NOUN
cjal-3368	253	3	-	-	PUNCT
cjal-3368	253	4	benefit	benefit	NOUN
cjal-3368	253	5	analysis	analysis	NOUN
cjal-3368	253	6	helps	help	VERB
cjal-3368	253	7	us	we	PRON
cjal-3368	253	8	to	to	PART
cjal-3368	253	9	understand	understand	VERB
cjal-3368	253	10	how	how	SCONJ
cjal-3368	253	11	frontline	frontline	ADJ
cjal-3368	253	12	tax	tax	NOUN
cjal-3368	253	13	bureaus	bureaus	NOUN
cjal-3368	253	14	make	make	VERB
cjal-3368	253	15	decisions	decision	NOUN
cjal-3368	253	16	on	on	ADP
cjal-3368	253	17	their	their	PRON
cjal-3368	253	18	routine	routine	ADJ
cjal-3368	253	19	activities	activity	NOUN
cjal-3368	253	20	.	.	PUNCT
cjal-3368	254	1	the	the	DET
cjal-3368	254	2	costs	cost	NOUN
cjal-3368	254	3	of	of	ADP
cjal-3368	254	4	enforcement	enforcement	NOUN
cjal-3368	254	5	tax	tax	NOUN
cjal-3368	254	6	officials	official	NOUN
cjal-3368	254	7	’	’	PART
cjal-3368	254	8	consideration	consideration	NOUN
cjal-3368	254	9	of	of	ADP
cjal-3368	254	10	cost	cost	NOUN
cjal-3368	254	11	includes	include	VERB
cjal-3368	254	12	organizational	organizational	ADJ
cjal-3368	254	13	cost	cost	NOUN
cjal-3368	254	14	and	and	CCONJ
cjal-3368	254	15	personal	personal	ADJ
cjal-3368	254	16	cost	cost	NOUN
cjal-3368	254	17	.	.	PUNCT
cjal-3368	255	1	in	in	ADP
cjal-3368	255	2	his	his	PRON
cjal-3368	255	3	influential	influential	ADJ
cjal-3368	255	4	study	study	NOUN
cjal-3368	255	5	,	,	PUNCT
cjal-3368	255	6	stigler	stigler	NOUN
cjal-3368	255	7	suggested	suggest	VERB
cjal-3368	255	8	that	that	SCONJ
cjal-3368	255	9	the	the	DET
cjal-3368	255	10	extent	extent	NOUN
cjal-3368	255	11	of	of	ADP
cjal-3368	255	12	law	law	NOUN
cjal-3368	255	13	enforcement	enforcement	NOUN
cjal-3368	255	14	relies	rely	VERB
cjal-3368	255	15	on	on	ADP
cjal-3368	255	16	the	the	DET
cjal-3368	255	17	amount	amount	NOUN
cjal-3368	255	18	of	of	ADP
cjal-3368	255	19	organizational	organizational	ADJ
cjal-3368	255	20	resources	resource	NOUN
cjal-3368	255	21	devoted	devote	VERB
cjal-3368	255	22	to	to	ADP
cjal-3368	255	23	the	the	DET
cjal-3368	255	24	task63	task63	NOUN
cjal-3368	255	25	—	—	PUNCT
cjal-3368	255	26	for	for	ADP
cjal-3368	255	27	instance	instance	NOUN
cjal-3368	255	28	,	,	PUNCT
cjal-3368	255	29	professional	professional	ADJ
cjal-3368	255	30	and	and	CCONJ
cjal-3368	255	31	technical	technical	ADJ
cjal-3368	255	32	staff	staff	NOUN
cjal-3368	255	33	,	,	PUNCT
cjal-3368	255	34	funds	fund	NOUN
cjal-3368	255	35	,	,	PUNCT
cjal-3368	255	36	assessable	assessable	ADJ
cjal-3368	255	37	information	information	NOUN
cjal-3368	255	38	,	,	PUNCT
cjal-3368	255	39	etc	etc	X
cjal-3368	255	40	.	.	X
cjal-3368	255	41	with	with	ADP
cjal-3368	255	42	severer	severe	ADJ
cjal-3368	255	43	punishments	punishment	NOUN
cjal-3368	255	44	and	and	CCONJ
cjal-3368	255	45	higher	high	ADJ
cjal-3368	255	46	enforcement	enforcement	NOUN
cjal-3368	255	47	costs	cost	NOUN
cjal-3368	255	48	,	,	PUNCT
cjal-3368	255	49	57	57	NUM
cjal-3368	255	50	cai	cai	X
cjal-3368	255	51	,	,	PUNCT
cjal-3368	255	52	supra	supra	PROPN
cjal-3368	255	53	note	note	PROPN
cjal-3368	255	54	52	52	NUM
cjal-3368	255	55	,	,	PUNCT
cjal-3368	255	56	at	at	ADP
cjal-3368	255	57	190	190	NUM
cjal-3368	255	58	.	.	PUNCT
cjal-3368	256	1	58	58	NUM
cjal-3368	256	2	george	george	NOUN
cjal-3368	256	3	stigler	stigler	NOUN
cjal-3368	256	4	,	,	PUNCT
cjal-3368	256	5	the	the	DET
cjal-3368	256	6	theory	theory	NOUN
cjal-3368	256	7	of	of	ADP
cjal-3368	256	8	economic	economic	ADJ
cjal-3368	256	9	regulation	regulation	NOUN
cjal-3368	256	10	,	,	PUNCT
cjal-3368	256	11	2	2	NUM
cjal-3368	256	12	bell	bell	PROPN
cjal-3368	256	13	j.	j.	PROPN
cjal-3368	256	14	econ	econ	PROPN
cjal-3368	256	15	.	.	PROPN
cjal-3368	256	16	,	,	PUNCT
cjal-3368	256	17	no	no	INTJ
cjal-3368	256	18	.	.	NOUN
cjal-3368	256	19	1	1	NUM
cjal-3368	256	20	,	,	PUNCT
cjal-3368	256	21	spring	spring	NOUN
cjal-3368	256	22	1971	1971	NUM
cjal-3368	256	23	,	,	PUNCT
cjal-3368	256	24	at	at	ADP
cjal-3368	256	25	3	3	NUM
cjal-3368	256	26	;	;	PUNCT
cjal-3368	256	27	baldwin	baldwin	PROPN
cjal-3368	256	28	robert	robert	PROPN
cjal-3368	256	29	et	et	PROPN
cjal-3368	256	30	al	al	PROPN
cjal-3368	256	31	.	.	PROPN
cjal-3368	256	32	,	,	PUNCT
cjal-3368	256	33	understanding	understand	VERB
cjal-3368	256	34	regulation	regulation	NOUN
cjal-3368	256	35	:	:	PUNCT
cjal-3368	256	36	theory	theory	NOUN
cjal-3368	256	37	,	,	PUNCT
cjal-3368	256	38	strategy	strategy	NOUN
cjal-3368	256	39	,	,	PUNCT
cjal-3368	256	40	and	and	CCONJ
cjal-3368	256	41	practice	practice	VERB
cjal-3368	256	42	43	43	NUM
cjal-3368	256	43	(	(	PUNCT
cjal-3368	256	44	2012	2012	NUM
cjal-3368	256	45	)	)	PUNCT
cjal-3368	256	46	.	.	PUNCT
cjal-3368	257	1	59	59	NUM
cjal-3368	257	2	george	george	NOUN
cjal-3368	257	3	stigler	stigler	NOUN
cjal-3368	257	4	,	,	PUNCT
cjal-3368	257	5	the	the	DET
cjal-3368	257	6	optimum	optimum	ADJ
cjal-3368	257	7	enforcement	enforcement	NOUN
cjal-3368	257	8	of	of	ADP
cjal-3368	257	9	laws	law	NOUN
cjal-3368	257	10	,	,	PUNCT
cjal-3368	257	11	in	in	ADP
cjal-3368	257	12	essays	essay	NOUN
cjal-3368	257	13	in	in	ADP
cjal-3368	257	14	the	the	DET
cjal-3368	257	15	economics	economic	NOUN
cjal-3368	257	16	of	of	ADP
cjal-3368	257	17	crime	crime	NOUN
cjal-3368	257	18	and	and	CCONJ
cjal-3368	257	19	punishment	punishment	NOUN
cjal-3368	257	20	55	55	NUM
cjal-3368	257	21	(	(	PUNCT
cjal-3368	257	22	1974	1974	NUM
cjal-3368	257	23	)	)	PUNCT
cjal-3368	257	24	.	.	PUNCT
cjal-3368	258	1	60	60	NUM
cjal-3368	258	2	anthony	anthony	NOUN
cjal-3368	258	3	downs	down	NOUN
cjal-3368	258	4	,	,	PUNCT
cjal-3368	258	5	inside	inside	ADP
cjal-3368	258	6	bureaucracy	bureaucracy	NOUN
cjal-3368	258	7	88	88	NUM
cjal-3368	258	8	(	(	PUNCT
cjal-3368	258	9	1967	1967	NUM
cjal-3368	258	10	)	)	PUNCT
cjal-3368	258	11	.	.	PUNCT
cjal-3368	259	1	61	61	NUM
cjal-3368	259	2	steven	steven	PROPN
cjal-3368	259	3	solnick	solnick	PROPN
cjal-3368	259	4	,	,	PUNCT
cjal-3368	259	5	stealing	steal	VERB
cjal-3368	259	6	the	the	DET
cjal-3368	259	7	state	state	NOUN
cjal-3368	259	8	:	:	PUNCT
cjal-3368	259	9	control	control	NOUN
cjal-3368	259	10	and	and	CCONJ
cjal-3368	259	11	collapse	collapse	VERB
cjal-3368	259	12	in	in	ADP
cjal-3368	259	13	soviet	soviet	ADJ
cjal-3368	259	14	institutions	institution	NOUN
cjal-3368	259	15	5	5	NUM
cjal-3368	259	16	(	(	PUNCT
cjal-3368	259	17	1998	1998	NUM
cjal-3368	259	18	)	)	PUNCT
cjal-3368	259	19	.	.	PUNCT
cjal-3368	260	1	62	62	NUM
cjal-3368	260	2	cai	cai	X
cjal-3368	260	3	,	,	PUNCT
cjal-3368	260	4	supra	supra	PROPN
cjal-3368	260	5	note	note	PROPN
cjal-3368	260	6	52	52	NUM
cjal-3368	260	7	,	,	PUNCT
cjal-3368	260	8	at	at	ADP
cjal-3368	260	9	181	181	NUM
cjal-3368	260	10	.	.	PUNCT
cjal-3368	260	11	63	63	NUM
cjal-3368	260	12	stigler	stigler	NOUN
cjal-3368	260	13	,	,	PUNCT
cjal-3368	260	14	supra	supra	PROPN
cjal-3368	260	15	note	note	NOUN
cjal-3368	260	16	57	57	NUM
cjal-3368	260	17	.	.	SYM
cjal-3368	261	1	240	240	NUM
cjal-3368	261	2	columbia	columbia	PROPN
cjal-3368	261	3	journal	journal	PROPN
cjal-3368	261	4	of	of	ADP
cjal-3368	261	5	asian	asian	ADJ
cjal-3368	261	6	law	law	NOUN
cjal-3368	262	1	[	[	X
cjal-3368	262	2	vol	vol	NOUN
cjal-3368	262	3	.	.	PUNCT
cjal-3368	263	1	31:218	31:218	NUM
cjal-3368	263	2	“	"	PUNCT
cjal-3368	263	3	the	the	DET
cjal-3368	263	4	marginal	marginal	ADJ
cjal-3368	263	5	deterrence	deterrence	NOUN
cjal-3368	263	6	of	of	ADP
cjal-3368	263	7	heavy	heavy	ADJ
cjal-3368	263	8	punishment	punishment	NOUN
cjal-3368	263	9	could	could	AUX
cjal-3368	263	10	be	be	AUX
cjal-3368	263	11	very	very	ADV
cjal-3368	263	12	small	small	ADJ
cjal-3368	263	13	or	or	CCONJ
cjal-3368	263	14	even	even	ADV
cjal-3368	263	15	negative	negative	ADJ
cjal-3368	263	16	.	.	PUNCT
cjal-3368	264	1	”64	”64	PROPN
cjal-3368	264	2	thus	thus	ADV
cjal-3368	264	3	,	,	PUNCT
cjal-3368	264	4	the	the	DET
cjal-3368	264	5	optimal	optimal	ADJ
cjal-3368	264	6	and	and	CCONJ
cjal-3368	264	7	rational	rational	ADJ
cjal-3368	264	8	enforcement	enforcement	NOUN
cjal-3368	264	9	is	be	AUX
cjal-3368	264	10	to	to	PART
cjal-3368	264	11	pursue	pursue	VERB
cjal-3368	264	12	major	major	ADJ
cjal-3368	264	13	offences	offence	NOUN
cjal-3368	264	14	with	with	ADP
cjal-3368	264	15	heavy	heavy	ADJ
cjal-3368	264	16	penalties	penalty	NOUN
cjal-3368	264	17	instead	instead	ADV
cjal-3368	264	18	of	of	ADP
cjal-3368	264	19	minor	minor	ADJ
cjal-3368	264	20	offences	offence	NOUN
cjal-3368	264	21	.	.	PUNCT
cjal-3368	265	1	the	the	DET
cjal-3368	265	2	optimal	optimal	ADJ
cjal-3368	265	3	tax	tax	NOUN
cjal-3368	265	4	audit	audit	NOUN
cjal-3368	265	5	strategy	strategy	NOUN
cjal-3368	265	6	aims	aim	VERB
cjal-3368	265	7	to	to	PART
cjal-3368	265	8	maximize	maximize	VERB
cjal-3368	265	9	tax	tax	NOUN
cjal-3368	265	10	and	and	CCONJ
cjal-3368	265	11	penalty	penalty	NOUN
cjal-3368	265	12	revenues	revenue	NOUN
cjal-3368	265	13	as	as	ADV
cjal-3368	265	14	well	well	ADV
cjal-3368	265	15	as	as	ADP
cjal-3368	265	16	minimize	minimize	VERB
cjal-3368	265	17	audit	audit	NOUN
cjal-3368	265	18	costs.65	costs.65	NOUN
cjal-3368	265	19	not	not	PART
cjal-3368	265	20	only	only	ADV
cjal-3368	265	21	has	have	AUX
cjal-3368	265	22	the	the	DET
cjal-3368	265	23	enforcement	enforcement	NOUN
cjal-3368	265	24	cost	cost	NOUN
cjal-3368	265	25	(	(	PUNCT
cjal-3368	265	26	or	or	CCONJ
cjal-3368	265	27	organizational	organizational	ADJ
cjal-3368	265	28	cost	cost	NOUN
cjal-3368	265	29	)	)	PUNCT
cjal-3368	265	30	swayed	sway	VERB
cjal-3368	265	31	the	the	DET
cjal-3368	265	32	decision	decision	NOUN
cjal-3368	265	33	-	-	PUNCT
cjal-3368	265	34	making	making	NOUN
cjal-3368	265	35	of	of	ADP
cjal-3368	265	36	frontline	frontline	NOUN
cjal-3368	265	37	tax	tax	NOUN
cjal-3368	265	38	officials	official	NOUN
cjal-3368	265	39	,	,	PUNCT
cjal-3368	265	40	but	but	CCONJ
cjal-3368	265	41	personal	personal	ADJ
cjal-3368	265	42	cost	cost	NOUN
cjal-3368	265	43	has	have	AUX
cjal-3368	265	44	also	also	ADV
cjal-3368	265	45	played	play	VERB
cjal-3368	265	46	a	a	DET
cjal-3368	265	47	role	role	NOUN
cjal-3368	265	48	in	in	ADP
cjal-3368	265	49	china	china	PROPN
cjal-3368	265	50	.	.	PUNCT
cjal-3368	266	1	as	as	SCONJ
cjal-3368	266	2	discussed	discuss	VERB
cjal-3368	266	3	before	before	ADV
cjal-3368	266	4	,	,	PUNCT
cjal-3368	266	5	tax	tax	NOUN
cjal-3368	266	6	authorities	authority	NOUN
cjal-3368	266	7	care	care	VERB
cjal-3368	266	8	more	more	ADJ
cjal-3368	266	9	about	about	ADP
cjal-3368	266	10	their	their	PRON
cjal-3368	266	11	career	career	NOUN
cjal-3368	266	12	safety	safety	NOUN
cjal-3368	266	13	and	and	CCONJ
cjal-3368	266	14	are	be	AUX
cjal-3368	266	15	risk	risk	NOUN
cjal-3368	266	16	averse	averse	ADJ
cjal-3368	266	17	.	.	PUNCT
cjal-3368	267	1	grassroots	grassroots	ADJ
cjal-3368	267	2	tax	tax	NOUN
cjal-3368	267	3	bureaus	bureau	NOUN
cjal-3368	267	4	have	have	AUX
cjal-3368	267	5	paid	pay	VERB
cjal-3368	267	6	more	more	ADJ
cjal-3368	267	7	attention	attention	NOUN
cjal-3368	267	8	to	to	ADP
cjal-3368	267	9	meeting	meet	VERB
cjal-3368	267	10	the	the	DET
cjal-3368	267	11	target	target	NOUN
cjal-3368	267	12	tax	tax	NOUN
cjal-3368	267	13	revenue	revenue	NOUN
cjal-3368	267	14	to	to	PART
cjal-3368	267	15	avoid	avoid	VERB
cjal-3368	267	16	unnecessary	unnecessary	ADJ
cjal-3368	267	17	trouble	trouble	NOUN
cjal-3368	267	18	.	.	PUNCT
cjal-3368	268	1	they	they	PRON
cjal-3368	268	2	have	have	AUX
cjal-3368	268	3	also	also	ADV
cjal-3368	268	4	dealt	deal	VERB
cjal-3368	268	5	carefully	carefully	ADV
cjal-3368	268	6	with	with	ADP
cjal-3368	268	7	the	the	DET
cjal-3368	268	8	political	political	ADJ
cjal-3368	268	9	and	and	CCONJ
cjal-3368	268	10	social	social	ADJ
cjal-3368	268	11	ties	tie	NOUN
cjal-3368	268	12	between	between	ADP
cjal-3368	268	13	senior	senior	ADJ
cjal-3368	268	14	members	member	NOUN
cjal-3368	268	15	of	of	ADP
cjal-3368	268	16	local	local	ADJ
cjal-3368	268	17	government	government	NOUN
cjal-3368	268	18	and	and	CCONJ
cjal-3368	268	19	taxpayers	taxpayer	NOUN
cjal-3368	268	20	.	.	PUNCT
cjal-3368	269	1	the	the	DET
cjal-3368	269	2	benefits	benefit	NOUN
cjal-3368	269	3	of	of	ADP
cjal-3368	269	4	enforcement	enforcement	NOUN
cjal-3368	269	5	rational	rational	ADJ
cjal-3368	269	6	actors	actor	NOUN
cjal-3368	269	7	attempt	attempt	VERB
cjal-3368	269	8	to	to	PART
cjal-3368	269	9	maximize	maximize	VERB
cjal-3368	269	10	utilities	utility	NOUN
cjal-3368	269	11	.	.	PUNCT
cjal-3368	270	1	the	the	DET
cjal-3368	270	2	benefits	benefit	NOUN
cjal-3368	270	3	of	of	ADP
cjal-3368	270	4	enforcement	enforcement	NOUN
cjal-3368	270	5	include	include	VERB
cjal-3368	270	6	an	an	DET
cjal-3368	270	7	organizational	organizational	ADJ
cjal-3368	270	8	benefit	benefit	NOUN
cjal-3368	270	9	and	and	CCONJ
cjal-3368	270	10	a	a	DET
cjal-3368	270	11	personal	personal	ADJ
cjal-3368	270	12	benefit	benefit	NOUN
cjal-3368	270	13	.	.	PUNCT
cjal-3368	271	1	the	the	DET
cjal-3368	271	2	goal	goal	NOUN
cjal-3368	271	3	of	of	ADP
cjal-3368	271	4	organizational	organizational	ADJ
cjal-3368	271	5	enforcement	enforcement	NOUN
cjal-3368	271	6	is	be	AUX
cjal-3368	271	7	to	to	PART
cjal-3368	271	8	achieve	achieve	VERB
cjal-3368	271	9	a	a	DET
cjal-3368	271	10	certain	certain	ADJ
cjal-3368	271	11	degree	degree	NOUN
cjal-3368	271	12	of	of	ADP
cjal-3368	271	13	compliance.66	compliance.66	NOUN
cjal-3368	271	14	when	when	SCONJ
cjal-3368	271	15	the	the	DET
cjal-3368	271	16	benefits	benefit	NOUN
cjal-3368	271	17	of	of	ADP
cjal-3368	271	18	enforcement	enforcement	NOUN
cjal-3368	271	19	are	be	AUX
cjal-3368	271	20	trivial	trivial	ADJ
cjal-3368	271	21	,	,	PUNCT
cjal-3368	271	22	tax	tax	NOUN
cjal-3368	271	23	authorities	authority	NOUN
cjal-3368	271	24	might	might	AUX
cjal-3368	271	25	deviate	deviate	VERB
cjal-3368	271	26	from	from	ADP
cjal-3368	271	27	enforcement	enforcement	NOUN
cjal-3368	271	28	.	.	PUNCT
cjal-3368	272	1	career	career	NOUN
cjal-3368	272	2	prospects	prospect	NOUN
cjal-3368	272	3	(	(	PUNCT
cjal-3368	272	4	e.g.	e.g.	ADV
cjal-3368	272	5	promotion	promotion	NOUN
cjal-3368	272	6	)	)	PUNCT
cjal-3368	272	7	,	,	PUNCT
cjal-3368	272	8	rewards	reward	NOUN
cjal-3368	272	9	,	,	PUNCT
cjal-3368	272	10	and	and	CCONJ
cjal-3368	272	11	social	social	ADJ
cjal-3368	272	12	resources	resource	NOUN
cjal-3368	272	13	are	be	AUX
cjal-3368	272	14	all	all	PRON
cjal-3368	272	15	benefits	benefit	NOUN
cjal-3368	272	16	for	for	ADP
cjal-3368	272	17	frontline	frontline	NOUN
cjal-3368	272	18	tax	tax	NOUN
cjal-3368	272	19	officials	official	NOUN
cjal-3368	272	20	.	.	PUNCT
cjal-3368	273	1	tax	tax	NOUN
cjal-3368	273	2	officials	official	NOUN
cjal-3368	273	3	—	—	PUNCT
cjal-3368	273	4	especially	especially	ADV
cjal-3368	273	5	the	the	DET
cjal-3368	273	6	principals	principal	NOUN
cjal-3368	273	7	of	of	ADP
cjal-3368	273	8	tax	tax	NOUN
cjal-3368	273	9	agencies	agency	NOUN
cjal-3368	273	10	—	—	PUNCT
cjal-3368	273	11	would	would	AUX
cjal-3368	273	12	like	like	VERB
cjal-3368	273	13	to	to	PART
cjal-3368	273	14	meet	meet	VERB
cjal-3368	273	15	tax	tax	NOUN
cjal-3368	273	16	revenue	revenue	NOUN
cjal-3368	273	17	targets	target	NOUN
cjal-3368	273	18	to	to	PART
cjal-3368	273	19	show	show	VERB
cjal-3368	273	20	their	their	PRON
cjal-3368	273	21	eligibility	eligibility	NOUN
cjal-3368	273	22	,	,	PUNCT
cjal-3368	273	23	avoid	avoid	VERB
cjal-3368	273	24	unnecessary	unnecessary	ADJ
cjal-3368	273	25	troubles	trouble	NOUN
cjal-3368	273	26	and	and	CCONJ
cjal-3368	273	27	maintain	maintain	VERB
cjal-3368	273	28	good	good	ADJ
cjal-3368	273	29	relations	relation	NOUN
cjal-3368	273	30	with	with	ADP
cjal-3368	273	31	the	the	DET
cjal-3368	273	32	local	local	ADJ
cjal-3368	273	33	government	government	NOUN
cjal-3368	273	34	.	.	PUNCT
cjal-3368	274	1	tax	tax	NOUN
cjal-3368	274	2	officials	official	NOUN
cjal-3368	274	3	also	also	ADV
cjal-3368	274	4	benefit	benefit	VERB
cjal-3368	274	5	from	from	ADP
cjal-3368	274	6	bribery	bribery	NOUN
cjal-3368	274	7	(	(	PUNCT
cjal-3368	274	8	rent	rent	VERB
cjal-3368	274	9	64	64	NUM
cjal-3368	274	10	id.at	id.at	ADJ
cjal-3368	274	11	57	57	NUM
cjal-3368	274	12	.	.	PUNCT
cjal-3368	275	1	65	65	NUM
cjal-3368	275	2	james	james	PROPN
cjal-3368	275	3	andreoni	andreoni	PROPN
cjal-3368	275	4	et	et	PROPN
cjal-3368	275	5	al	al	PROPN
cjal-3368	275	6	,	,	PUNCT
cjal-3368	275	7	tax	tax	NOUN
cjal-3368	275	8	compliance	compliance	NOUN
cjal-3368	275	9	,	,	PUNCT
cjal-3368	275	10	36	36	NUM
cjal-3368	275	11	j.	j.	PROPN
cjal-3368	275	12	econ	econ	PROPN
cjal-3368	275	13	.	.	PUNCT
cjal-3368	276	1	lit	lit	PROPN
cjal-3368	276	2	.	.	PUNCT
cjal-3368	277	1	818	818	NUM
cjal-3368	277	2	(	(	PUNCT
cjal-3368	277	3	1998	1998	NUM
cjal-3368	277	4	)	)	PUNCT
cjal-3368	277	5	.	.	PUNCT
cjal-3368	278	1	66	66	NUM
cjal-3368	278	2	stigler	stigler	NOUN
cjal-3368	278	3	,	,	PUNCT
cjal-3368	278	4	supra	supra	PROPN
cjal-3368	278	5	note	note	PROPN
cjal-3368	278	6	56	56	NUM
cjal-3368	278	7	.	.	NOUN
cjal-3368	278	8	2018	2018	NUM
cjal-3368	278	9	]	]	PUNCT
cjal-3368	278	10	why	why	SCONJ
cjal-3368	278	11	law	law	NOUN
cjal-3368	278	12	enforcement	enforcement	NOUN
cjal-3368	278	13	is	be	AUX
cjal-3368	278	14	weak	weak	ADJ
cjal-3368	278	15	in	in	ADP
cjal-3368	278	16	china	china	PROPN
cjal-3368	278	17	241	241	NUM
cjal-3368	278	18	seeking	seek	VERB
cjal-3368	278	19	)	)	PUNCT
cjal-3368	278	20	owing	owe	VERB
cjal-3368	278	21	to	to	ADP
cjal-3368	278	22	political	political	ADJ
cjal-3368	278	23	or	or	CCONJ
cjal-3368	278	24	social	social	ADJ
cjal-3368	278	25	ties	tie	NOUN
cjal-3368	278	26	.	.	PUNCT
cjal-3368	279	1	discipline	discipline	NOUN
cjal-3368	279	2	from	from	ADP
cjal-3368	279	3	the	the	DET
cjal-3368	279	4	higher	high	ADJ
cjal-3368	279	5	-	-	PUNCT
cjal-3368	279	6	level	level	NOUN
cjal-3368	279	7	government	government	NOUN
cjal-3368	279	8	or	or	CCONJ
cjal-3368	279	9	tax	tax	NOUN
cjal-3368	279	10	offices	office	NOUN
cjal-3368	279	11	can	can	AUX
cjal-3368	279	12	reduce	reduce	VERB
cjal-3368	279	13	the	the	DET
cjal-3368	279	14	potential	potential	ADJ
cjal-3368	279	15	benefits	benefit	NOUN
cjal-3368	279	16	of	of	ADP
cjal-3368	279	17	enforcement	enforcement	NOUN
cjal-3368	279	18	.	.	PUNCT
cjal-3368	280	1	it	it	PRON
cjal-3368	280	2	depends	depend	VERB
cjal-3368	280	3	on	on	ADP
cjal-3368	280	4	how	how	SCONJ
cjal-3368	280	5	the	the	DET
cjal-3368	280	6	tax	tax	NOUN
cjal-3368	280	7	officials	official	NOUN
cjal-3368	280	8	estimate	estimate	VERB
cjal-3368	280	9	the	the	DET
cjal-3368	280	10	risks	risk	NOUN
cjal-3368	280	11	of	of	ADP
cjal-3368	280	12	detection	detection	NOUN
cjal-3368	280	13	and	and	CCONJ
cjal-3368	280	14	the	the	DET
cjal-3368	280	15	severity	severity	NOUN
cjal-3368	280	16	of	of	ADP
cjal-3368	280	17	sanctions	sanction	NOUN
cjal-3368	280	18	.	.	PUNCT
cjal-3368	281	1	according	accord	VERB
cjal-3368	281	2	to	to	ADP
cjal-3368	281	3	cai	cai	PROPN
cjal-3368	281	4	,	,	PUNCT
cjal-3368	281	5	higher	high	ADJ
cjal-3368	281	6	-	-	PUNCT
cjal-3368	281	7	level	level	NOUN
cjal-3368	281	8	governments	government	NOUN
cjal-3368	281	9	or	or	CCONJ
cjal-3368	281	10	departments	department	NOUN
cjal-3368	281	11	often	often	ADV
cjal-3368	281	12	tolerate	tolerate	VERB
cjal-3368	281	13	officials	official	NOUN
cjal-3368	281	14	’	'	PUNCT
cjal-3368	281	15	malfeasance.67	malfeasance.67	VERB
cjal-3368	281	16	the	the	DET
cjal-3368	281	17	effects	effect	NOUN
cjal-3368	281	18	of	of	ADP
cjal-3368	281	19	top	top	ADJ
cjal-3368	281	20	-	-	PUNCT
cjal-3368	281	21	down	down	ADP
cjal-3368	281	22	monitoring	monitoring	NOUN
cjal-3368	281	23	and	and	CCONJ
cjal-3368	281	24	discipline	discipline	NOUN
cjal-3368	281	25	,	,	PUNCT
cjal-3368	281	26	therefore	therefore	ADV
cjal-3368	281	27	,	,	PUNCT
cjal-3368	281	28	might	might	AUX
cjal-3368	281	29	be	be	AUX
cjal-3368	281	30	trivial	trivial	ADJ
cjal-3368	281	31	on	on	ADP
cjal-3368	281	32	the	the	DET
cjal-3368	281	33	mental	mental	ADJ
cjal-3368	281	34	accounting	accounting	NOUN
cjal-3368	281	35	of	of	ADP
cjal-3368	281	36	benefits	benefit	NOUN
cjal-3368	281	37	among	among	ADP
cjal-3368	281	38	tax	tax	NOUN
cjal-3368	281	39	officials	official	NOUN
cjal-3368	281	40	.	.	PUNCT
cjal-3368	282	1	understanding	understand	VERB
cjal-3368	282	2	the	the	DET
cjal-3368	282	3	logic	logic	NOUN
cjal-3368	282	4	of	of	ADP
cjal-3368	282	5	decision	decision	NOUN
cjal-3368	282	6	-	-	PUNCT
cjal-3368	282	7	making	making	NOUN
cjal-3368	282	8	in	in	ADP
cjal-3368	282	9	enforcement	enforcement	NOUN
cjal-3368	282	10	has	have	VERB
cjal-3368	282	11	both	both	CCONJ
cjal-3368	282	12	theoretical	theoretical	ADJ
cjal-3368	282	13	and	and	CCONJ
cjal-3368	282	14	practical	practical	ADJ
cjal-3368	282	15	significance	significance	NOUN
cjal-3368	282	16	.	.	PUNCT
cjal-3368	283	1	the	the	DET
cjal-3368	283	2	upper	upper	ADJ
cjal-3368	283	3	left	left	NOUN
cjal-3368	283	4	quadrant	quadrant	NOUN
cjal-3368	283	5	in	in	ADP
cjal-3368	283	6	table	table	NOUN
cjal-3368	283	7	3	3	NUM
cjal-3368	283	8	refers	refer	VERB
cjal-3368	283	9	to	to	ADP
cjal-3368	283	10	symbolic	symbolic	ADJ
cjal-3368	283	11	enforcement	enforcement	NOUN
cjal-3368	283	12	,	,	PUNCT
cjal-3368	283	13	when	when	SCONJ
cjal-3368	283	14	both	both	DET
cjal-3368	283	15	benefits	benefit	NOUN
cjal-3368	283	16	and	and	CCONJ
cjal-3368	283	17	costs	cost	NOUN
cjal-3368	283	18	are	be	AUX
cjal-3368	283	19	low	low	ADJ
cjal-3368	283	20	.	.	PUNCT
cjal-3368	284	1	in	in	ADP
cjal-3368	284	2	the	the	DET
cjal-3368	284	3	bottom	bottom	NOUN
cjal-3368	284	4	left	leave	VERB
cjal-3368	284	5	quadrant	quadrant	NOUN
cjal-3368	284	6	,	,	PUNCT
cjal-3368	284	7	weak	weak	ADJ
cjal-3368	284	8	enforcement	enforcement	NOUN
cjal-3368	284	9	happens	happen	VERB
cjal-3368	284	10	when	when	SCONJ
cjal-3368	284	11	the	the	DET
cjal-3368	284	12	costs	cost	NOUN
cjal-3368	284	13	are	be	AUX
cjal-3368	284	14	high	high	ADJ
cjal-3368	284	15	and	and	CCONJ
cjal-3368	284	16	the	the	DET
cjal-3368	284	17	benefits	benefit	NOUN
cjal-3368	284	18	low	low	ADJ
cjal-3368	284	19	.	.	PUNCT
cjal-3368	285	1	the	the	DET
cjal-3368	285	2	upper	upper	ADJ
cjal-3368	285	3	right	right	ADJ
cjal-3368	285	4	quadrant	quadrant	NOUN
cjal-3368	285	5	,	,	PUNCT
cjal-3368	285	6	creative	creative	ADJ
cjal-3368	285	7	enforcement	enforcement	NOUN
cjal-3368	285	8	,	,	PUNCT
cjal-3368	285	9	refers	refer	VERB
cjal-3368	285	10	to	to	ADP
cjal-3368	285	11	low	low	ADJ
cjal-3368	285	12	costs	cost	NOUN
cjal-3368	285	13	and	and	CCONJ
cjal-3368	285	14	high	high	ADJ
cjal-3368	285	15	benefits	benefit	NOUN
cjal-3368	285	16	,	,	PUNCT
cjal-3368	285	17	while	while	SCONJ
cjal-3368	285	18	the	the	DET
cjal-3368	285	19	bottom	bottom	ADJ
cjal-3368	285	20	right	right	ADJ
cjal-3368	285	21	quadrant	quadrant	NOUN
cjal-3368	285	22	,	,	PUNCT
cjal-3368	285	23	negotiated	negotiate	VERB
cjal-3368	285	24	enforcement	enforcement	NOUN
cjal-3368	285	25	,	,	PUNCT
cjal-3368	285	26	refers	refer	VERB
cjal-3368	285	27	to	to	ADP
cjal-3368	285	28	high	high	ADJ
cjal-3368	285	29	benefits	benefit	NOUN
cjal-3368	285	30	that	that	PRON
cjal-3368	285	31	are	be	AUX
cjal-3368	285	32	costly	costly	ADJ
cjal-3368	285	33	.	.	PUNCT
cjal-3368	286	1	table	table	NOUN
cjal-3368	286	2	3	3	NUM
cjal-3368	286	3	.	.	PUNCT
cjal-3368	287	1	the	the	DET
cjal-3368	287	2	cost	cost	NOUN
cjal-3368	287	3	and	and	CCONJ
cjal-3368	287	4	benefit	benefit	NOUN
cjal-3368	287	5	decisions	decision	NOUN
cjal-3368	287	6	of	of	ADP
cjal-3368	287	7	frontline	frontline	NOUN
cjal-3368	287	8	tax	tax	NOUN
cjal-3368	287	9	officials	official	NOUN
cjal-3368	287	10	benefit	benefit	VERB
cjal-3368	287	11	low	low	ADJ
cjal-3368	287	12	high	high	ADJ
cjal-3368	287	13	cost	cost	NOUN
cjal-3368	287	14	low	low	ADJ
cjal-3368	287	15	symbolic	symbolic	ADJ
cjal-3368	287	16	enforcement	enforcement	NOUN
cjal-3368	287	17	(	(	PUNCT
cjal-3368	287	18	tax	tax	NOUN
cjal-3368	287	19	promulgation	promulgation	NOUN
cjal-3368	287	20	)	)	PUNCT
cjal-3368	287	21	creative	creative	ADJ
cjal-3368	287	22	enforcement	enforcement	NOUN
cjal-3368	287	23	(	(	PUNCT
cjal-3368	287	24	collecting	collect	VERB
cjal-3368	287	25	tax	tax	NOUN
cjal-3368	287	26	revenues	revenue	NOUN
cjal-3368	287	27	)	)	PUNCT
cjal-3368	287	28	high	high	ADJ
cjal-3368	287	29	weak	weak	ADJ
cjal-3368	287	30	enforcement	enforcement	NOUN
cjal-3368	287	31	(	(	PUNCT
cjal-3368	287	32	auditing	audit	VERB
cjal-3368	287	33	small	small	ADJ
cjal-3368	287	34	offences	offence	NOUN
cjal-3368	287	35	)	)	PUNCT
cjal-3368	287	36	negotiated	negotiate	VERB
cjal-3368	287	37	enforcement	enforcement	NOUN
cjal-3368	287	38	(	(	PUNCT
cjal-3368	287	39	investigating	investigate	VERB
cjal-3368	287	40	the	the	DET
cjal-3368	287	41	case	case	NOUN
cjal-3368	287	42	of	of	ADP
cjal-3368	287	43	larger	large	ADJ
cjal-3368	287	44	businesses	business	NOUN
cjal-3368	287	45	initiated	initiate	VERB
cjal-3368	287	46	by	by	ADP
cjal-3368	287	47	an	an	DET
cjal-3368	287	48	upper	upper	ADJ
cjal-3368	287	49	-	-	PUNCT
cjal-3368	287	50	level	level	NOUN
cjal-3368	287	51	tax	tax	NOUN
cjal-3368	287	52	office	office	NOUN
cjal-3368	287	53	)	)	PUNCT
cjal-3368	287	54	67	67	NUM
cjal-3368	287	55	cai	cai	PROPN
cjal-3368	287	56	&	&	CCONJ
cjal-3368	287	57	zhu	zhu	PROPN
cjal-3368	287	58	,	,	PUNCT
cjal-3368	287	59	supra	supra	PROPN
cjal-3368	287	60	note	note	PROPN
cjal-3368	287	61	53	53	NUM
cjal-3368	287	62	.	.	SYM
cjal-3368	287	63	242	242	NUM
cjal-3368	287	64	columbia	columbia	PROPN
cjal-3368	287	65	journal	journal	PROPN
cjal-3368	287	66	of	of	ADP
cjal-3368	287	67	asian	asian	ADJ
cjal-3368	287	68	law	law	NOUN
cjal-3368	288	1	[	[	X
cjal-3368	288	2	vol	vol	NOUN
cjal-3368	288	3	.	.	PUNCT
cjal-3368	289	1	31:218	31:218	NUM
cjal-3368	289	2	four	four	NUM
cjal-3368	289	3	types	type	NOUN
cjal-3368	289	4	of	of	ADP
cjal-3368	289	5	enforcement	enforcement	NOUN
cjal-3368	289	6	practices	practice	NOUN
cjal-3368	289	7	symbolic	symbolic	ADJ
cjal-3368	289	8	enforcement	enforcement	NOUN
cjal-3368	289	9	when	when	SCONJ
cjal-3368	289	10	the	the	DET
cjal-3368	289	11	costs	cost	NOUN
cjal-3368	289	12	and	and	CCONJ
cjal-3368	289	13	benefits	benefit	NOUN
cjal-3368	289	14	were	be	AUX
cjal-3368	289	15	lower	low	ADJ
cjal-3368	289	16	,	,	PUNCT
cjal-3368	289	17	tax	tax	NOUN
cjal-3368	289	18	officials	official	NOUN
cjal-3368	289	19	tended	tend	VERB
cjal-3368	289	20	to	to	PART
cjal-3368	289	21	enforce	enforce	VERB
cjal-3368	289	22	the	the	DET
cjal-3368	289	23	task	task	NOUN
cjal-3368	289	24	symbolically	symbolically	ADV
cjal-3368	289	25	regarding	regard	VERB
cjal-3368	289	26	research	research	NOUN
cjal-3368	289	27	papers	paper	NOUN
cjal-3368	289	28	,	,	PUNCT
cjal-3368	289	29	tax	tax	NOUN
cjal-3368	289	30	propaganda	propaganda	NOUN
cjal-3368	289	31	,	,	PUNCT
cjal-3368	289	32	party	party	NOUN
cjal-3368	289	33	work	work	NOUN
cjal-3368	289	34	,	,	PUNCT
cjal-3368	289	35	and	and	CCONJ
cjal-3368	289	36	the	the	DET
cjal-3368	289	37	rest	rest	NOUN
cjal-3368	289	38	.	.	PUNCT
cjal-3368	290	1	the	the	DET
cjal-3368	290	2	following	follow	VERB
cjal-3368	290	3	were	be	AUX
cjal-3368	290	4	some	some	DET
cjal-3368	290	5	tasks	task	NOUN
cjal-3368	290	6	of	of	ADP
cjal-3368	290	7	the	the	DET
cjal-3368	290	8	fifth	fifth	ADJ
cjal-3368	290	9	tax	tax	NOUN
cjal-3368	290	10	branch	branch	NOUN
cjal-3368	290	11	of	of	ADP
cjal-3368	290	12	bureau	bureau	PROPN
cjal-3368	290	13	p	p	NOUN
cjal-3368	290	14	in	in	ADP
cjal-3368	290	15	2016	2016	NUM
cjal-3368	290	16	:	:	PUNCT
cjal-3368	290	17	tax	tax	NOUN
cjal-3368	290	18	promulgation	promulgation	NOUN
cjal-3368	290	19	.	.	PUNCT
cjal-3368	291	1	gain	gain	VERB
cjal-3368	291	2	one	one	NUM
cjal-3368	291	3	point	point	NOUN
cjal-3368	291	4	when	when	SCONJ
cjal-3368	291	5	a	a	DET
cjal-3368	291	6	propaganda	propaganda	NOUN
cjal-3368	291	7	report	report	NOUN
cjal-3368	291	8	is	be	AUX
cjal-3368	291	9	adopted	adopt	VERB
cjal-3368	291	10	by	by	ADP
cjal-3368	291	11	the	the	DET
cjal-3368	291	12	county	county	NOUN
cjal-3368	291	13	tax	tax	NOUN
cjal-3368	291	14	bureau	bureau	NOUN
cjal-3368	291	15	(	(	PUNCT
cjal-3368	291	16	maximum	maximum	ADJ
cjal-3368	291	17	four	four	NUM
cjal-3368	291	18	points	point	NOUN
cjal-3368	291	19	)	)	PUNCT
cjal-3368	291	20	;	;	PUNCT
cjal-3368	291	21	deduct	deduct	VERB
cjal-3368	291	22	one	one	NUM
cjal-3368	291	23	point	point	NOUN
cjal-3368	291	24	each	each	PRON
cjal-3368	291	25	when	when	SCONJ
cjal-3368	291	26	tax	tax	NOUN
cjal-3368	291	27	branches	branch	NOUN
cjal-3368	291	28	or	or	CCONJ
cjal-3368	291	29	departments	department	NOUN
cjal-3368	291	30	fail	fail	VERB
cjal-3368	291	31	to	to	PART
cjal-3368	291	32	attend	attend	VERB
cjal-3368	291	33	the	the	DET
cjal-3368	291	34	propaganda	propaganda	NOUN
cjal-3368	291	35	project	project	NOUN
cjal-3368	291	36	organized	organize	VERB
cjal-3368	291	37	by	by	ADP
cjal-3368	291	38	the	the	DET
cjal-3368	291	39	county	county	NOUN
cjal-3368	291	40	tax	tax	NOUN
cjal-3368	291	41	bureau	bureau	NOUN
cjal-3368	291	42	.	.	PUNCT
cjal-3368	292	1	research	research	NOUN
cjal-3368	292	2	work	work	NOUN
cjal-3368	292	3	.	.	PUNCT
cjal-3368	293	1	gain	gain	VERB
cjal-3368	293	2	six	six	NUM
cjal-3368	293	3	points	point	NOUN
cjal-3368	293	4	when	when	SCONJ
cjal-3368	293	5	every	every	DET
cjal-3368	293	6	tax	tax	NOUN
cjal-3368	293	7	branch	branch	NOUN
cjal-3368	293	8	submits	submit	VERB
cjal-3368	293	9	at	at	ADP
cjal-3368	293	10	least	least	ADV
cjal-3368	293	11	one	one	NUM
cjal-3368	293	12	good	good	ADJ
cjal-3368	293	13	research	research	NOUN
cjal-3368	293	14	article	article	NOUN
cjal-3368	293	15	or	or	CCONJ
cjal-3368	293	16	report	report	NOUN
cjal-3368	293	17	before	before	ADP
cjal-3368	293	18	10	10	NUM
cjal-3368	293	19	may	may	AUX
cjal-3368	293	20	and	and	CCONJ
cjal-3368	293	21	every	every	DET
cjal-3368	293	22	department	department	NOUN
cjal-3368	293	23	and	and	CCONJ
cjal-3368	293	24	audit	audit	PROPN
cjal-3368	293	25	bureau	bureau	NOUN
cjal-3368	293	26	submits	submit	VERB
cjal-3368	293	27	at	at	ADV
cjal-3368	293	28	least	least	ADV
cjal-3368	293	29	one	one	NUM
cjal-3368	293	30	before	before	ADP
cjal-3368	293	31	31	31	NUM
cjal-3368	293	32	october	october	PROPN
cjal-3368	293	33	.	.	PUNCT
cjal-3368	294	1	gain	gain	VERB
cjal-3368	294	2	another	another	DET
cjal-3368	294	3	four	four	NUM
cjal-3368	294	4	points	point	NOUN
cjal-3368	294	5	when	when	SCONJ
cjal-3368	294	6	the	the	DET
cjal-3368	294	7	work	work	NOUN
cjal-3368	294	8	is	be	AUX
cjal-3368	294	9	chosen	choose	VERB
cjal-3368	294	10	as	as	ADP
cjal-3368	294	11	a	a	DET
cjal-3368	294	12	significant	significant	ADJ
cjal-3368	294	13	social	social	ADJ
cjal-3368	294	14	and	and	CCONJ
cjal-3368	294	15	economic	economic	ADJ
cjal-3368	294	16	issue	issue	NOUN
cjal-3368	294	17	by	by	ADP
cjal-3368	294	18	leaders	leader	NOUN
cjal-3368	294	19	or	or	CCONJ
cjal-3368	294	20	published	publish	VERB
cjal-3368	294	21	;	;	PUNCT
cjal-3368	294	22	deduct	deduct	VERB
cjal-3368	294	23	two	two	NUM
cjal-3368	294	24	points	point	NOUN
cjal-3368	294	25	when	when	SCONJ
cjal-3368	294	26	tax	tax	NOUN
cjal-3368	294	27	authorities	authority	NOUN
cjal-3368	294	28	fail	fail	VERB
cjal-3368	294	29	to	to	PART
cjal-3368	294	30	complete	complete	VERB
cjal-3368	294	31	the	the	DET
cjal-3368	294	32	above	above	ADJ
cjal-3368	294	33	activities	activity	NOUN
cjal-3368	294	34	.	.	PUNCT
cjal-3368	295	1	study	study	NOUN
cjal-3368	295	2	reports	report	NOUN
cjal-3368	295	3	of	of	ADP
cjal-3368	295	4	the	the	DET
cjal-3368	295	5	collection	collection	NOUN
cjal-3368	295	6	and	and	CCONJ
cjal-3368	295	7	administration	administration	NOUN
cjal-3368	295	8	reforms	reform	NOUN
cjal-3368	295	9	.	.	PUNCT
cjal-3368	296	1	based	base	VERB
cjal-3368	296	2	on	on	ADP
cjal-3368	296	3	the	the	DET
cjal-3368	296	4	arrangements	arrangement	NOUN
cjal-3368	296	5	and	and	CCONJ
cjal-3368	296	6	requirements	requirement	NOUN
cjal-3368	296	7	of	of	ADP
cjal-3368	296	8	the	the	DET
cjal-3368	296	9	sat	sat	NOUN
cjal-3368	296	10	and	and	CCONJ
cjal-3368	296	11	the	the	DET
cjal-3368	296	12	provincial	provincial	ADJ
cjal-3368	296	13	tax	tax	NOUN
cjal-3368	296	14	office	office	NOUN
cjal-3368	296	15	,	,	PUNCT
cjal-3368	296	16	every	every	DET
cjal-3368	296	17	tax	tax	NOUN
cjal-3368	296	18	branch	branch	NOUN
cjal-3368	296	19	,	,	PUNCT
cjal-3368	296	20	department	department	NOUN
cjal-3368	296	21	,	,	PUNCT
cjal-3368	296	22	and	and	CCONJ
cjal-3368	296	23	audit	audit	PROPN
cjal-3368	296	24	bureau	bureau	NOUN
cjal-3368	296	25	submits	submit	VERB
cjal-3368	296	26	a	a	DET
cjal-3368	296	27	study	study	NOUN
cjal-3368	296	28	report	report	NOUN
cjal-3368	296	29	on	on	ADP
cjal-3368	296	30	the	the	DET
cjal-3368	296	31	legal	legal	ADJ
cjal-3368	296	32	system	system	NOUN
cjal-3368	296	33	and	and	CCONJ
cjal-3368	296	34	reform	reform	NOUN
cjal-3368	296	35	of	of	ADP
cjal-3368	296	36	tax	tax	NOUN
cjal-3368	296	37	collection	collection	NOUN
cjal-3368	296	38	and	and	CCONJ
cjal-3368	296	39	administration	administration	NOUN
cjal-3368	296	40	,	,	PUNCT
cjal-3368	296	41	internet	internet	NOUN
cjal-3368	296	42	-	-	PUNCT
cjal-3368	296	43	based	base	VERB
cjal-3368	296	44	administration	administration	NOUN
cjal-3368	296	45	and	and	CCONJ
cjal-3368	296	46	modernization	modernization	NOUN
cjal-3368	296	47	to	to	ADP
cjal-3368	296	48	the	the	DET
cjal-3368	296	49	city	city	NOUN
cjal-3368	296	50	tax	tax	NOUN
cjal-3368	296	51	office	office	NOUN
cjal-3368	296	52	on	on	ADP
cjal-3368	296	53	time	time	NOUN
cjal-3368	296	54	.	.	PUNCT
cjal-3368	297	1	party	party	NOUN
cjal-3368	297	2	work	work	NOUN
cjal-3368	297	3	.	.	PUNCT
cjal-3368	298	1	in	in	ADP
cjal-3368	298	2	order	order	NOUN
cjal-3368	298	3	to	to	PART
cjal-3368	298	4	promote	promote	VERB
cjal-3368	298	5	president	president	NOUN
cjal-3368	298	6	xi	xi	ADP
cjal-3368	298	7	jinping	jinpe	VERB
cjal-3368	298	8	’s	’s	PART
cjal-3368	298	9	talk	talk	NOUN
cjal-3368	298	10	on	on	ADP
cjal-3368	298	11	family	family	NOUN
cjal-3368	298	12	traits	trait	NOUN
cjal-3368	298	13	,	,	PUNCT
cjal-3368	298	14	every	every	DET
cjal-3368	298	15	tax	tax	NOUN
cjal-3368	298	16	branch	branch	NOUN
cjal-3368	298	17	should	should	AUX
cjal-3368	298	18	submit	submit	VERB
cjal-3368	298	19	an	an	DET
cjal-3368	298	20	article	article	NOUN
cjal-3368	298	21	based	base	VERB
cjal-3368	298	22	on	on	ADP
cjal-3368	298	23	a	a	DET
cjal-3368	298	24	local	local	ADJ
cjal-3368	298	25	family	family	NOUN
cjal-3368	298	26	tradition	tradition	NOUN
cjal-3368	298	27	.	.	PUNCT
cjal-3368	299	1	tax	tax	NOUN
cjal-3368	299	2	promulgation	promulgation	NOUN
cjal-3368	299	3	aimed	aim	VERB
cjal-3368	299	4	to	to	PART
cjal-3368	299	5	encourage	encourage	VERB
cjal-3368	299	6	tax	tax	NOUN
cjal-3368	299	7	agencies	agency	NOUN
cjal-3368	299	8	to	to	PART
cjal-3368	299	9	bring	bring	VERB
cjal-3368	299	10	the	the	DET
cjal-3368	299	11	new	new	ADJ
cjal-3368	299	12	tax	tax	NOUN
cjal-3368	299	13	laws	law	NOUN
cjal-3368	299	14	and	and	CCONJ
cjal-3368	299	15	policies	policy	NOUN
cjal-3368	299	16	to	to	ADP
cjal-3368	299	17	the	the	DET
cjal-3368	299	18	public	public	NOUN
cjal-3368	299	19	to	to	PART
cjal-3368	299	20	improve	improve	VERB
cjal-3368	299	21	their	their	PRON
cjal-3368	299	22	awareness	awareness	NOUN
cjal-3368	299	23	of	of	ADP
cjal-3368	299	24	paying	pay	VERB
cjal-3368	299	25	taxes	taxis	NOUN
cjal-3368	299	26	.	.	PUNCT
cjal-3368	300	1	publication	publication	NOUN
cjal-3368	300	2	of	of	ADP
cjal-3368	300	3	reports	report	NOUN
cjal-3368	300	4	was	be	AUX
cjal-3368	300	5	in	in	ADP
cjal-3368	300	6	internal	internal	ADJ
cjal-3368	300	7	tax	tax	NOUN
cjal-3368	300	8	periodicals	periodical	NOUN
cjal-3368	300	9	.	.	PUNCT
cjal-3368	301	1	research	research	NOUN
cjal-3368	301	2	work	work	NOUN
cjal-3368	301	3	or	or	CCONJ
cjal-3368	301	4	project	project	NOUN
cjal-3368	301	5	studies	study	NOUN
cjal-3368	301	6	aimed	aim	VERB
cjal-3368	301	7	to	to	PART
cjal-3368	301	8	motivate	motivate	VERB
cjal-3368	301	9	tax	tax	NOUN
cjal-3368	301	10	officials	official	NOUN
cjal-3368	301	11	to	to	PART
cjal-3368	301	12	study	study	VERB
cjal-3368	301	13	the	the	DET
cjal-3368	301	14	latest	late	ADJ
cjal-3368	301	15	tax	tax	NOUN
cjal-3368	301	16	policies	policy	NOUN
cjal-3368	301	17	,	,	PUNCT
cjal-3368	301	18	laws	law	NOUN
cjal-3368	301	19	or	or	CCONJ
cjal-3368	301	20	comparative	comparative	ADJ
cjal-3368	301	21	experiences	experience	NOUN
cjal-3368	301	22	,	,	PUNCT
cjal-3368	301	23	as	as	ADV
cjal-3368	301	24	well	well	ADV
cjal-3368	301	25	as	as	ADP
cjal-3368	301	26	the	the	DET
cjal-3368	301	27	problems	problem	NOUN
cjal-3368	301	28	found	find	VERB
cjal-3368	301	29	2018	2018	NUM
cjal-3368	301	30	]	]	PUNCT
cjal-3368	301	31	why	why	SCONJ
cjal-3368	301	32	law	law	NOUN
cjal-3368	301	33	enforcement	enforcement	NOUN
cjal-3368	301	34	is	be	AUX
cjal-3368	301	35	weak	weak	ADJ
cjal-3368	301	36	in	in	ADP
cjal-3368	301	37	china	china	PROPN
cjal-3368	301	38	243	243	NUM
cjal-3368	301	39	in	in	ADP
cjal-3368	301	40	their	their	PRON
cjal-3368	301	41	everyday	everyday	ADJ
cjal-3368	301	42	work	work	NOUN
cjal-3368	301	43	.	.	PUNCT
cjal-3368	302	1	party	party	NOUN
cjal-3368	302	2	work	work	NOUN
cjal-3368	302	3	targeted	target	VERB
cjal-3368	302	4	the	the	DET
cjal-3368	302	5	disciplining	disciplining	NOUN
cjal-3368	302	6	of	of	ADP
cjal-3368	302	7	tax	tax	NOUN
cjal-3368	302	8	cadres	cadre	NOUN
cjal-3368	302	9	and	and	CCONJ
cjal-3368	302	10	enhancing	enhance	VERB
cjal-3368	302	11	the	the	DET
cjal-3368	302	12	party	party	NOUN
cjal-3368	302	13	ideology	ideology	NOUN
cjal-3368	302	14	.	.	PUNCT
cjal-3368	303	1	all	all	DET
cjal-3368	303	2	the	the	DET
cjal-3368	303	3	above	above	ADJ
cjal-3368	303	4	tasks	task	NOUN
cjal-3368	303	5	were	be	AUX
cjal-3368	303	6	easier	easy	ADJ
cjal-3368	303	7	for	for	SCONJ
cjal-3368	303	8	tax	tax	NOUN
cjal-3368	303	9	bureaus	bureaus	NOUN
cjal-3368	303	10	to	to	PART
cjal-3368	303	11	implement	implement	VERB
cjal-3368	303	12	and	and	CCONJ
cjal-3368	303	13	irrelevant	irrelevant	ADJ
cjal-3368	303	14	to	to	ADP
cjal-3368	303	15	external	external	ADJ
cjal-3368	303	16	political	political	ADJ
cjal-3368	303	17	and	and	CCONJ
cjal-3368	303	18	social	social	ADJ
cjal-3368	303	19	norms	norm	NOUN
cjal-3368	303	20	.	.	PUNCT
cjal-3368	304	1	implementing	implement	VERB
cjal-3368	304	2	these	these	DET
cjal-3368	304	3	tasks	task	NOUN
cjal-3368	304	4	gained	gain	VERB
cjal-3368	304	5	credit	credit	NOUN
cjal-3368	304	6	for	for	ADP
cjal-3368	304	7	performance	performance	NOUN
cjal-3368	304	8	assessment	assessment	NOUN
cjal-3368	304	9	,	,	PUNCT
cjal-3368	304	10	but	but	CCONJ
cjal-3368	304	11	enforcing	enforce	VERB
cjal-3368	304	12	them	they	PRON
cjal-3368	304	13	made	make	VERB
cjal-3368	304	14	no	no	DET
cjal-3368	304	15	difference	difference	NOUN
cjal-3368	304	16	to	to	ADP
cjal-3368	304	17	the	the	DET
cjal-3368	304	18	result	result	NOUN
cjal-3368	304	19	of	of	ADP
cjal-3368	304	20	the	the	DET
cjal-3368	304	21	performance	performance	NOUN
cjal-3368	304	22	evaluation	evaluation	NOUN
cjal-3368	304	23	because	because	SCONJ
cjal-3368	304	24	almost	almost	ADV
cjal-3368	304	25	every	every	DET
cjal-3368	304	26	tax	tax	NOUN
cjal-3368	304	27	branch	branch	NOUN
cjal-3368	304	28	and	and	CCONJ
cjal-3368	304	29	department	department	NOUN
cjal-3368	304	30	was	be	AUX
cjal-3368	304	31	able	able	ADJ
cjal-3368	304	32	to	to	PART
cjal-3368	304	33	implement	implement	VERB
cjal-3368	304	34	them	they	PRON
cjal-3368	304	35	.	.	PUNCT
cjal-3368	305	1	hence	hence	ADV
cjal-3368	305	2	,	,	PUNCT
cjal-3368	305	3	their	their	PRON
cjal-3368	305	4	strategy	strategy	NOUN
cjal-3368	305	5	was	be	AUX
cjal-3368	305	6	to	to	PART
cjal-3368	305	7	enforce	enforce	VERB
cjal-3368	305	8	these	these	DET
cjal-3368	305	9	tasks	task	NOUN
cjal-3368	305	10	symbolically	symbolically	ADV
cjal-3368	305	11	.	.	PUNCT
cjal-3368	306	1	to	to	PART
cjal-3368	306	2	implement	implement	VERB
cjal-3368	306	3	tax	tax	NOUN
cjal-3368	306	4	promulgation	promulgation	NOUN
cjal-3368	306	5	,	,	PUNCT
cjal-3368	306	6	the	the	DET
cjal-3368	306	7	fifth	fifth	ADJ
cjal-3368	306	8	branch	branch	NOUN
cjal-3368	306	9	of	of	ADP
cjal-3368	306	10	bureau	bureau	PROPN
cjal-3368	306	11	p	p	PROPN
cjal-3368	306	12	asked	ask	VERB
cjal-3368	306	13	two	two	NUM
cjal-3368	306	14	tax	tax	NOUN
cjal-3368	306	15	officials	official	NOUN
cjal-3368	306	16	to	to	PART
cjal-3368	306	17	put	put	VERB
cjal-3368	306	18	a	a	DET
cjal-3368	306	19	table	table	NOUN
cjal-3368	306	20	at	at	ADP
cjal-3368	306	21	the	the	DET
cjal-3368	306	22	door	door	NOUN
cjal-3368	306	23	with	with	ADP
cjal-3368	306	24	a	a	DET
cjal-3368	306	25	banner	banner	NOUN
cjal-3368	306	26	reading	reading	NOUN
cjal-3368	306	27	,	,	PUNCT
cjal-3368	306	28	“	"	PUNCT
cjal-3368	306	29	everyone	everyone	PRON
cjal-3368	306	30	is	be	AUX
cjal-3368	306	31	obliged	oblige	VERB
cjal-3368	306	32	to	to	PART
cjal-3368	306	33	pay	pay	VERB
cjal-3368	306	34	tax	tax	NOUN
cjal-3368	306	35	,	,	PUNCT
cjal-3368	306	36	”	"	PUNCT
cjal-3368	306	37	then	then	ADV
cjal-3368	306	38	delivered	deliver	VERB
cjal-3368	306	39	a	a	DET
cjal-3368	306	40	brochure	brochure	NOUN
cjal-3368	306	41	to	to	ADP
cjal-3368	306	42	the	the	DET
cjal-3368	306	43	taxpayers	taxpayer	NOUN
cjal-3368	306	44	.	.	PUNCT
cjal-3368	307	1	another	another	DET
cjal-3368	307	2	official	official	NOUN
cjal-3368	307	3	took	take	VERB
cjal-3368	307	4	photos	photo	NOUN
cjal-3368	307	5	during	during	ADP
cjal-3368	307	6	the	the	DET
cjal-3368	307	7	activity	activity	NOUN
cjal-3368	307	8	.	.	PUNCT
cjal-3368	308	1	they	they	PRON
cjal-3368	308	2	wrote	write	VERB
cjal-3368	308	3	an	an	DET
cjal-3368	308	4	activity	activity	NOUN
cjal-3368	308	5	report	report	NOUN
cjal-3368	308	6	with	with	ADP
cjal-3368	308	7	illustrations	illustration	NOUN
cjal-3368	308	8	.	.	PUNCT
cjal-3368	309	1	bureau	bureau	NOUN
cjal-3368	309	2	r	r	NOUN
cjal-3368	309	3	came	come	VERB
cjal-3368	309	4	up	up	ADP
cjal-3368	309	5	with	with	ADP
cjal-3368	309	6	a	a	DET
cjal-3368	309	7	new	new	ADJ
cjal-3368	309	8	solution	solution	NOUN
cjal-3368	309	9	to	to	PART
cjal-3368	309	10	promote	promote	VERB
cjal-3368	309	11	tax	tax	NOUN
cjal-3368	309	12	policies	policy	NOUN
cjal-3368	309	13	.	.	PUNCT
cjal-3368	310	1	they	they	PRON
cjal-3368	310	2	gathered	gather	VERB
cjal-3368	310	3	the	the	DET
cjal-3368	310	4	taxpayers	taxpayer	NOUN
cjal-3368	310	5	,	,	PUNCT
cjal-3368	310	6	who	who	PRON
cjal-3368	310	7	just	just	ADV
cjal-3368	310	8	happened	happen	VERB
cjal-3368	310	9	to	to	PART
cjal-3368	310	10	deal	deal	VERB
cjal-3368	310	11	with	with	ADP
cjal-3368	310	12	tax	tax	NOUN
cjal-3368	310	13	business	business	NOUN
cjal-3368	310	14	,	,	PUNCT
cjal-3368	310	15	to	to	ADP
cjal-3368	310	16	their	their	PRON
cjal-3368	310	17	conference	conference	NOUN
cjal-3368	310	18	room	room	NOUN
cjal-3368	310	19	,	,	PUNCT
cjal-3368	310	20	showed	show	VERB
cjal-3368	310	21	them	they	PRON
cjal-3368	310	22	a	a	DET
cjal-3368	310	23	video	video	NOUN
cjal-3368	310	24	,	,	PUNCT
cjal-3368	310	25	delivered	deliver	VERB
cjal-3368	310	26	a	a	DET
cjal-3368	310	27	tax	tax	NOUN
cjal-3368	310	28	brochure	brochure	NOUN
cjal-3368	310	29	,	,	PUNCT
cjal-3368	310	30	and	and	CCONJ
cjal-3368	310	31	took	take	VERB
cjal-3368	310	32	photos	photo	NOUN
cjal-3368	310	33	.	.	PUNCT
cjal-3368	311	1	regarding	regard	VERB
cjal-3368	311	2	writing	write	VERB
cjal-3368	311	3	a	a	DET
cjal-3368	311	4	research	research	NOUN
cjal-3368	311	5	paper	paper	NOUN
cjal-3368	311	6	or	or	CCONJ
cjal-3368	311	7	report	report	NOUN
cjal-3368	311	8	,	,	PUNCT
cjal-3368	311	9	their	their	PRON
cjal-3368	311	10	normal	normal	ADJ
cjal-3368	311	11	strategy	strategy	NOUN
cjal-3368	311	12	was	be	AUX
cjal-3368	311	13	to	to	PART
cjal-3368	311	14	copy	copy	VERB
cjal-3368	311	15	and	and	CCONJ
cjal-3368	311	16	paste	paste	VERB
cjal-3368	311	17	from	from	ADP
cjal-3368	311	18	online	online	ADJ
cjal-3368	311	19	materials	material	NOUN
cjal-3368	311	20	.	.	PUNCT
cjal-3368	312	1	symbolic	symbolic	ADJ
cjal-3368	312	2	enforcement	enforcement	NOUN
cjal-3368	312	3	was	be	AUX
cjal-3368	312	4	commonly	commonly	ADV
cjal-3368	312	5	used	use	VERB
cjal-3368	312	6	to	to	PART
cjal-3368	312	7	implement	implement	VERB
cjal-3368	312	8	policies	policy	NOUN
cjal-3368	312	9	,	,	PUNCT
cjal-3368	312	10	laws	law	NOUN
cjal-3368	312	11	,	,	PUNCT
cjal-3368	312	12	or	or	CCONJ
cjal-3368	312	13	organizational	organizational	ADJ
cjal-3368	312	14	assignments	assignment	NOUN
cjal-3368	312	15	that	that	PRON
cjal-3368	312	16	brought	bring	VERB
cjal-3368	312	17	limited	limited	ADJ
cjal-3368	312	18	benefits	benefit	NOUN
cjal-3368	312	19	for	for	ADP
cjal-3368	312	20	frontline	frontline	NOUN
cjal-3368	312	21	tax	tax	NOUN
cjal-3368	312	22	branches	branch	NOUN
cjal-3368	312	23	or	or	CCONJ
cjal-3368	312	24	departments	department	NOUN
cjal-3368	312	25	.	.	PUNCT
cjal-3368	313	1	in	in	ADP
cjal-3368	313	2	order	order	NOUN
cjal-3368	313	3	to	to	PART
cjal-3368	313	4	fulfill	fulfill	VERB
cjal-3368	313	5	the	the	DET
cjal-3368	313	6	assignments	assignment	NOUN
cjal-3368	313	7	,	,	PUNCT
cjal-3368	313	8	tax	tax	NOUN
cjal-3368	313	9	agencies	agency	NOUN
cjal-3368	313	10	either	either	CCONJ
cjal-3368	313	11	forged	forge	VERB
cjal-3368	313	12	evidence	evidence	NOUN
cjal-3368	313	13	or	or	CCONJ
cjal-3368	313	14	indifferently	indifferently	ADV
cjal-3368	313	15	enforced	enforce	VERB
cjal-3368	313	16	them	they	PRON
cjal-3368	313	17	.	.	PUNCT
cjal-3368	314	1	creative	creative	ADJ
cjal-3368	314	2	enforcement	enforcement	NOUN
cjal-3368	314	3	when	when	SCONJ
cjal-3368	314	4	the	the	DET
cjal-3368	314	5	costs	cost	NOUN
cjal-3368	314	6	of	of	ADP
cjal-3368	314	7	a	a	DET
cjal-3368	314	8	task	task	NOUN
cjal-3368	314	9	were	be	AUX
cjal-3368	314	10	low	low	ADJ
cjal-3368	314	11	and	and	CCONJ
cjal-3368	314	12	its	its	PRON
cjal-3368	314	13	benefits	benefit	NOUN
cjal-3368	314	14	were	be	AUX
cjal-3368	314	15	high	high	ADJ
cjal-3368	314	16	,	,	PUNCT
cjal-3368	314	17	tax	tax	NOUN
cjal-3368	314	18	officials	official	NOUN
cjal-3368	314	19	were	be	AUX
cjal-3368	314	20	keen	keen	ADJ
cjal-3368	314	21	to	to	PART
cjal-3368	314	22	implement	implement	VERB
cjal-3368	314	23	it	it	PRON
cjal-3368	314	24	.	.	PUNCT
cjal-3368	315	1	they	they	PRON
cjal-3368	315	2	might	might	AUX
cjal-3368	315	3	be	be	AUX
cjal-3368	315	4	motivated	motivate	VERB
cjal-3368	315	5	to	to	PART
cjal-3368	315	6	enforce	enforce	VERB
cjal-3368	315	7	the	the	DET
cjal-3368	315	8	task	task	NOUN
cjal-3368	315	9	creatively	creatively	ADV
cjal-3368	315	10	to	to	PART
cjal-3368	315	11	maximize	maximize	VERB
cjal-3368	315	12	future	future	ADJ
cjal-3368	315	13	244	244	NUM
cjal-3368	315	14	columbia	columbia	PROPN
cjal-3368	315	15	journal	journal	PROPN
cjal-3368	315	16	of	of	ADP
cjal-3368	315	17	asian	asian	ADJ
cjal-3368	315	18	law	law	NOUN
cjal-3368	316	1	[	[	X
cjal-3368	316	2	vol	vol	NOUN
cjal-3368	316	3	.	.	PUNCT
cjal-3368	317	1	31:218	31:218	NUM
cjal-3368	317	2	benefits	benefit	NOUN
cjal-3368	317	3	.	.	PUNCT
cjal-3368	318	1	take	take	VERB
cjal-3368	318	2	the	the	DET
cjal-3368	318	3	collection	collection	NOUN
cjal-3368	318	4	of	of	ADP
cjal-3368	318	5	tax	tax	NOUN
cjal-3368	318	6	revenues	revenue	NOUN
cjal-3368	318	7	as	as	ADP
cjal-3368	318	8	an	an	DET
cjal-3368	318	9	example	example	NOUN
cjal-3368	318	10	.	.	PUNCT
cjal-3368	319	1	in	in	ADP
cjal-3368	319	2	the	the	DET
cjal-3368	319	3	1980s	1980	NOUN
cjal-3368	319	4	,	,	PUNCT
cjal-3368	319	5	collecting	collect	VERB
cjal-3368	319	6	revenues	revenue	NOUN
cjal-3368	319	7	was	be	AUX
cjal-3368	319	8	costly	costly	ADJ
cjal-3368	319	9	because	because	SCONJ
cjal-3368	319	10	tax	tax	NOUN
cjal-3368	319	11	cadres	cadre	NOUN
cjal-3368	319	12	would	would	AUX
cjal-3368	319	13	visit	visit	VERB
cjal-3368	319	14	taxpayers	taxpayer	NOUN
cjal-3368	319	15	and	and	CCONJ
cjal-3368	319	16	collect	collect	VERB
cjal-3368	319	17	taxes	taxis	NOUN
cjal-3368	319	18	one	one	NUM
cjal-3368	319	19	by	by	ADP
cjal-3368	319	20	one	one	NUM
cjal-3368	319	21	.	.	PUNCT
cjal-3368	320	1	the	the	DET
cjal-3368	320	2	two	two	NUM
cjal-3368	320	3	decades	decade	NOUN
cjal-3368	320	4	of	of	ADP
cjal-3368	320	5	administrative	administrative	ADJ
cjal-3368	320	6	reforms	reform	NOUN
cjal-3368	320	7	,	,	PUNCT
cjal-3368	320	8	including	include	VERB
cjal-3368	320	9	computerization	computerization	NOUN
cjal-3368	320	10	,	,	PUNCT
cjal-3368	320	11	gtp	gtp	PROPN
cjal-3368	320	12	,	,	PUNCT
cjal-3368	320	13	the	the	DET
cjal-3368	320	14	hotline	hotline	NOUN
cjal-3368	320	15	service	service	NOUN
cjal-3368	320	16	and	and	CCONJ
cjal-3368	320	17	the	the	DET
cjal-3368	320	18	like	like	ADJ
cjal-3368	320	19	,	,	PUNCT
cjal-3368	320	20	had	have	AUX
cjal-3368	320	21	significantly	significantly	ADV
cjal-3368	320	22	reduced	reduce	VERB
cjal-3368	320	23	tax	tax	NOUN
cjal-3368	320	24	authorities	authority	NOUN
cjal-3368	320	25	’	'	PUNCT
cjal-3368	320	26	costs	cost	NOUN
cjal-3368	320	27	for	for	ADP
cjal-3368	320	28	collecting	collect	VERB
cjal-3368	320	29	tax	tax	NOUN
cjal-3368	320	30	revenues	revenue	NOUN
cjal-3368	320	31	.	.	PUNCT
cjal-3368	321	1	on	on	ADP
cjal-3368	321	2	the	the	DET
cjal-3368	321	3	other	other	ADJ
cjal-3368	321	4	hand	hand	NOUN
cjal-3368	321	5	,	,	PUNCT
cjal-3368	321	6	collecting	collect	VERB
cjal-3368	321	7	sufficient	sufficient	ADJ
cjal-3368	321	8	tax	tax	NOUN
cjal-3368	321	9	revenues	revenue	NOUN
cjal-3368	321	10	brought	bring	VERB
cjal-3368	321	11	high	high	ADJ
cjal-3368	321	12	benefits	benefit	NOUN
cjal-3368	321	13	.	.	PUNCT
cjal-3368	322	1	it	it	PRON
cjal-3368	322	2	could	could	AUX
cjal-3368	322	3	improve	improve	VERB
cjal-3368	322	4	their	their	PRON
cjal-3368	322	5	performance	performance	NOUN
cjal-3368	322	6	evaluations	evaluation	NOUN
cjal-3368	322	7	at	at	ADP
cjal-3368	322	8	the	the	DET
cjal-3368	322	9	end	end	NOUN
cjal-3368	322	10	of	of	ADP
cjal-3368	322	11	the	the	DET
cjal-3368	322	12	year	year	NOUN
cjal-3368	322	13	.	.	PUNCT
cjal-3368	323	1	tax	tax	NOUN
cjal-3368	323	2	bureaus	bureaus	PROPN
cjal-3368	323	3	that	that	PRON
cjal-3368	323	4	were	be	AUX
cjal-3368	323	5	able	able	ADJ
cjal-3368	323	6	to	to	PART
cjal-3368	323	7	meet	meet	VERB
cjal-3368	323	8	or	or	CCONJ
cjal-3368	323	9	exceed	exceed	VERB
cjal-3368	323	10	their	their	PRON
cjal-3368	323	11	tax	tax	NOUN
cjal-3368	323	12	revenue	revenue	NOUN
cjal-3368	323	13	target	target	NOUN
cjal-3368	323	14	had	have	VERB
cjal-3368	323	15	more	more	ADJ
cjal-3368	323	16	opportunity	opportunity	NOUN
cjal-3368	323	17	to	to	PART
cjal-3368	323	18	gain	gain	VERB
cjal-3368	323	19	promotions	promotion	NOUN
cjal-3368	323	20	and	and	CCONJ
cjal-3368	323	21	win	win	VERB
cjal-3368	323	22	bonuses	bonus	NOUN
cjal-3368	323	23	.	.	PUNCT
cjal-3368	324	1	the	the	DET
cjal-3368	324	2	tax	tax	NOUN
cjal-3368	324	3	revenue	revenue	NOUN
cjal-3368	324	4	target	target	NOUN
cjal-3368	324	5	was	be	AUX
cjal-3368	324	6	set	set	VERB
cjal-3368	324	7	based	base	VERB
cjal-3368	324	8	on	on	ADP
cjal-3368	324	9	local	local	ADJ
cjal-3368	324	10	economic	economic	ADJ
cjal-3368	324	11	growth	growth	NOUN
cjal-3368	324	12	,	,	PUNCT
cjal-3368	324	13	prior	prior	ADJ
cjal-3368	324	14	tax	tax	NOUN
cjal-3368	324	15	revenue	revenue	NOUN
cjal-3368	324	16	targets	target	NOUN
cjal-3368	324	17	and	and	CCONJ
cjal-3368	324	18	the	the	DET
cjal-3368	324	19	amount	amount	NOUN
cjal-3368	324	20	of	of	ADP
cjal-3368	324	21	tax	tax	NOUN
cjal-3368	324	22	revenue	revenue	NOUN
cjal-3368	324	23	in	in	ADP
cjal-3368	324	24	the	the	DET
cjal-3368	324	25	last	last	ADJ
cjal-3368	324	26	year	year	NOUN
cjal-3368	324	27	.	.	PUNCT
cjal-3368	325	1	the	the	DET
cjal-3368	325	2	municipal	municipal	ADJ
cjal-3368	325	3	tax	tax	NOUN
cjal-3368	325	4	office	office	NOUN
cjal-3368	325	5	predicted	predict	VERB
cjal-3368	325	6	the	the	DET
cjal-3368	325	7	target	target	NOUN
cjal-3368	325	8	by	by	ADP
cjal-3368	325	9	estimating	estimate	VERB
cjal-3368	325	10	the	the	DET
cjal-3368	325	11	local	local	ADJ
cjal-3368	325	12	development	development	NOUN
cjal-3368	325	13	plan	plan	NOUN
cjal-3368	325	14	with	with	ADP
cjal-3368	325	15	respect	respect	NOUN
cjal-3368	325	16	to	to	ADP
cjal-3368	325	17	new	new	ADJ
cjal-3368	325	18	investments	investment	NOUN
cjal-3368	325	19	and	and	CCONJ
cjal-3368	325	20	new	new	ADJ
cjal-3368	325	21	projects	project	NOUN
cjal-3368	325	22	.	.	PUNCT
cjal-3368	326	1	to	to	PART
cjal-3368	326	2	illustrate	illustrate	VERB
cjal-3368	326	3	,	,	PUNCT
cjal-3368	326	4	the	the	DET
cjal-3368	326	5	harbor	harbor	NOUN
cjal-3368	326	6	developmental	developmental	ADJ
cjal-3368	326	7	zone	zone	NOUN
cjal-3368	326	8	of	of	ADP
cjal-3368	326	9	county	county	NOUN
cjal-3368	326	10	j	j	PROPN
cjal-3368	326	11	invested	invest	VERB
cjal-3368	326	12	7.4	7.4	NUM
cjal-3368	326	13	billion	billion	NUM
cjal-3368	326	14	rmb	rmb	NOUN
cjal-3368	326	15	to	to	PART
cjal-3368	326	16	run	run	VERB
cjal-3368	326	17	nineteen	nineteen	NUM
cjal-3368	326	18	new	new	ADJ
cjal-3368	326	19	projects	project	NOUN
cjal-3368	326	20	regarding	regard	VERB
cjal-3368	326	21	the	the	DET
cjal-3368	326	22	chemical	chemical	NOUN
cjal-3368	326	23	industry	industry	NOUN
cjal-3368	326	24	,	,	PUNCT
cjal-3368	326	25	infrastructure	infrastructure	NOUN
cjal-3368	326	26	,	,	PUNCT
cjal-3368	326	27	harbor	harbor	NOUN
cjal-3368	326	28	facilities	facility	NOUN
cjal-3368	326	29	and	and	CCONJ
cjal-3368	326	30	real	real	ADJ
cjal-3368	326	31	estate	estate	NOUN
cjal-3368	326	32	that	that	PRON
cjal-3368	326	33	could	could	AUX
cjal-3368	326	34	contribute	contribute	VERB
cjal-3368	326	35	around	around	ADP
cjal-3368	326	36	50	50	NUM
cjal-3368	326	37	million	million	NUM
cjal-3368	326	38	to	to	ADP
cjal-3368	326	39	the	the	DET
cjal-3368	326	40	annual	annual	ADJ
cjal-3368	326	41	revenue	revenue	NOUN
cjal-3368	326	42	in	in	ADP
cjal-3368	326	43	2013.68	2013.68	NUM
cjal-3368	326	44	in	in	ADP
cjal-3368	326	45	2014	2014	NUM
cjal-3368	326	46	,	,	PUNCT
cjal-3368	326	47	there	there	PRON
cjal-3368	326	48	were	be	VERB
cjal-3368	326	49	11	11	NUM
cjal-3368	326	50	new	new	ADJ
cjal-3368	326	51	significant	significant	ADJ
cjal-3368	326	52	projects	project	NOUN
cjal-3368	326	53	in	in	ADP
cjal-3368	326	54	which	which	PRON
cjal-3368	326	55	a	a	DET
cjal-3368	326	56	total	total	NOUN
cjal-3368	326	57	of	of	ADP
cjal-3368	326	58	around	around	ADV
cjal-3368	326	59	11	11	NUM
cjal-3368	326	60	billion	billion	NUM
cjal-3368	326	61	were	be	AUX
cjal-3368	326	62	invested	invest	VERB
cjal-3368	326	63	;	;	PUNCT
cjal-3368	326	64	these	these	PRON
cjal-3368	326	65	were	be	AUX
cjal-3368	326	66	predicted	predict	VERB
cjal-3368	326	67	to	to	PART
cjal-3368	326	68	contribute	contribute	VERB
cjal-3368	326	69	150	150	NUM
cjal-3368	326	70	million	million	NUM
cjal-3368	326	71	to	to	ADP
cjal-3368	326	72	annual	annual	ADJ
cjal-3368	326	73	revenue.69	revenue.69	NOUN
cjal-3368	326	74	with	with	ADP
cjal-3368	326	75	this	this	DET
cjal-3368	326	76	information	information	NOUN
cjal-3368	326	77	,	,	PUNCT
cjal-3368	326	78	the	the	DET
cjal-3368	326	79	municipal	municipal	ADJ
cjal-3368	326	80	tax	tax	NOUN
cjal-3368	326	81	office	office	NOUN
cjal-3368	326	82	was	be	AUX
cjal-3368	326	83	able	able	ADJ
cjal-3368	326	84	to	to	PART
cjal-3368	326	85	predict	predict	VERB
cjal-3368	326	86	rough	rough	ADJ
cjal-3368	326	87	tax	tax	NOUN
cjal-3368	326	88	revenue	revenue	NOUN
cjal-3368	326	89	for	for	ADP
cjal-3368	326	90	the	the	DET
cjal-3368	326	91	coming	come	VERB
cjal-3368	326	92	year	year	NOUN
cjal-3368	326	93	.	.	PUNCT
cjal-3368	327	1	the	the	DET
cjal-3368	327	2	tax	tax	NOUN
cjal-3368	327	3	revenue	revenue	NOUN
cjal-3368	327	4	target	target	NOUN
cjal-3368	327	5	for	for	ADP
cjal-3368	327	6	the	the	DET
cjal-3368	327	7	next	next	ADJ
cjal-3368	327	8	fiscal	fiscal	ADJ
cjal-3368	327	9	year	year	NOUN
cjal-3368	327	10	was	be	AUX
cjal-3368	327	11	often	often	ADV
cjal-3368	327	12	higher	high	ADJ
cjal-3368	327	13	than	than	ADP
cjal-3368	327	14	the	the	DET
cjal-3368	327	15	one	one	NOUN
cjal-3368	327	16	for	for	ADP
cjal-3368	327	17	the	the	DET
cjal-3368	327	18	last	last	ADJ
cjal-3368	327	19	year	year	NOUN
cjal-3368	327	20	.	.	PUNCT
cjal-3368	328	1	bureau	bureau	NOUN
cjal-3368	328	2	r	r	NOUN
cjal-3368	328	3	,	,	PUNCT
cjal-3368	328	4	for	for	ADP
cjal-3368	328	5	example	example	NOUN
cjal-3368	328	6	,	,	PUNCT
cjal-3368	328	7	was	be	AUX
cjal-3368	328	8	assigned	assign	VERB
cjal-3368	328	9	tax	tax	NOUN
cjal-3368	328	10	revenue	revenue	NOUN
cjal-3368	328	11	targets	target	NOUN
cjal-3368	328	12	of	of	ADP
cjal-3368	328	13	200	200	NUM
cjal-3368	328	14	million,70	million,70	NOUN
cjal-3368	328	15	230	230	NUM
cjal-3368	328	16	million	million	NUM
cjal-3368	328	17	,	,	PUNCT
cjal-3368	328	18	500	500	NUM
cjal-3368	328	19	million	million	NUM
cjal-3368	328	20	and	and	CCONJ
cjal-3368	328	21	990	990	NUM
cjal-3368	328	22	million	million	NUM
cjal-3368	328	23	from	from	ADP
cjal-3368	328	24	2012	2012	NUM
cjal-3368	328	25	to	to	ADP
cjal-3368	328	26	2015	2015	NUM
cjal-3368	328	27	,	,	PUNCT
cjal-3368	328	28	respectively	respectively	ADV
cjal-3368	328	29	,	,	PUNCT
cjal-3368	328	30	by	by	ADP
cjal-3368	328	31	the	the	DET
cjal-3368	328	32	municipal	municipal	ADJ
cjal-3368	328	33	tax	tax	NOUN
cjal-3368	328	34	office	office	NOUN
cjal-3368	328	35	.	.	PUNCT
cjal-3368	329	1	the	the	DET
cjal-3368	329	2	tax	tax	NOUN
cjal-3368	329	3	revenue	revenue	NOUN
cjal-3368	329	4	68	68	NUM
cjal-3368	329	5	the	the	DET
cjal-3368	329	6	analysis	analysis	NOUN
cjal-3368	329	7	of	of	ADP
cjal-3368	329	8	tax	tax	NOUN
cjal-3368	329	9	revenue	revenue	NOUN
cjal-3368	329	10	of	of	ADP
cjal-3368	329	11	bureau	bureau	PROPN
cjal-3368	329	12	r	r	NOUN
cjal-3368	329	13	in	in	ADP
cjal-3368	329	14	january	january	PROPN
cjal-3368	329	15	2013	2013	NUM
cjal-3368	329	16	.	.	PUNCT
cjal-3368	330	1	69	69	NUM
cjal-3368	330	2	see	see	VERB
cjal-3368	330	3	economic	economic	ADJ
cjal-3368	330	4	report	report	NOUN
cjal-3368	330	5	made	make	VERB
cjal-3368	330	6	by	by	ADP
cjal-3368	330	7	the	the	DET
cjal-3368	330	8	government	government	NOUN
cjal-3368	330	9	of	of	ADP
cjal-3368	330	10	harbour	harbour	VERB
cjal-3368	330	11	developmental	developmental	ADJ
cjal-3368	330	12	zone	zone	NOUN
cjal-3368	330	13	of	of	ADP
cjal-3368	330	14	county	county	PROPN
cjal-3368	330	15	j	j	PROPN
cjal-3368	330	16	in	in	ADP
cjal-3368	330	17	december	december	PROPN
cjal-3368	330	18	2014	2014	NUM
cjal-3368	330	19	.	.	PUNCT
cjal-3368	331	1	70	70	NUM
cjal-3368	332	1	it	it	PRON
cjal-3368	332	2	was	be	AUX
cjal-3368	332	3	revised	revise	VERB
cjal-3368	332	4	in	in	ADP
cjal-3368	332	5	december	december	PROPN
cjal-3368	332	6	2012	2012	NUM
cjal-3368	332	7	.	.	PUNCT
cjal-3368	333	1	2018	2018	NUM
cjal-3368	333	2	]	]	PUNCT
cjal-3368	333	3	why	why	SCONJ
cjal-3368	333	4	law	law	NOUN
cjal-3368	333	5	enforcement	enforcement	NOUN
cjal-3368	333	6	is	be	AUX
cjal-3368	333	7	weak	weak	ADJ
cjal-3368	333	8	in	in	ADP
cjal-3368	333	9	china	china	PROPN
cjal-3368	333	10	245	245	NUM
cjal-3368	333	11	targets	target	NOUN
cjal-3368	333	12	of	of	ADP
cjal-3368	333	13	bureau	bureau	NOUN
cjal-3368	333	14	p	p	PROPN
cjal-3368	333	15	increased	increase	VERB
cjal-3368	333	16	by	by	ADP
cjal-3368	333	17	33.66	33.66	NUM
cjal-3368	333	18	per	per	ADP
cjal-3368	333	19	cent	cent	NOUN
cjal-3368	333	20	on	on	ADP
cjal-3368	333	21	average	average	ADJ
cjal-3368	333	22	every	every	DET
cjal-3368	333	23	year	year	NOUN
cjal-3368	333	24	from	from	ADP
cjal-3368	333	25	2006	2006	NUM
cjal-3368	333	26	to	to	ADP
cjal-3368	333	27	2012.71	2012.71	NUM
cjal-3368	333	28	there	there	PRON
cjal-3368	333	29	were	be	VERB
cjal-3368	333	30	two	two	NUM
cjal-3368	333	31	types	type	NOUN
cjal-3368	333	32	of	of	ADP
cjal-3368	333	33	target	target	NOUN
cjal-3368	333	34	:	:	PUNCT
cjal-3368	333	35	the	the	DET
cjal-3368	333	36	municipal	municipal	ADJ
cjal-3368	333	37	tax	tax	NOUN
cjal-3368	333	38	office	office	NOUN
cjal-3368	333	39	and	and	CCONJ
cjal-3368	333	40	the	the	DET
cjal-3368	333	41	county	county	NOUN
cjal-3368	333	42	government	government	NOUN
cjal-3368	333	43	.	.	PUNCT
cjal-3368	334	1	the	the	DET
cjal-3368	334	2	municipal	municipal	ADJ
cjal-3368	334	3	tax	tax	NOUN
cjal-3368	334	4	office	office	NOUN
cjal-3368	334	5	emphasized	emphasize	VERB
cjal-3368	334	6	the	the	DET
cjal-3368	334	7	previous	previous	ADJ
cjal-3368	334	8	tax	tax	NOUN
cjal-3368	334	9	revenue	revenue	NOUN
cjal-3368	334	10	more	more	ADV
cjal-3368	334	11	,	,	PUNCT
cjal-3368	334	12	while	while	SCONJ
cjal-3368	334	13	the	the	DET
cjal-3368	334	14	county	county	NOUN
cjal-3368	334	15	government	government	NOUN
cjal-3368	334	16	focused	focus	VERB
cjal-3368	334	17	more	more	ADV
cjal-3368	334	18	on	on	ADP
cjal-3368	334	19	expenditure	expenditure	NOUN
cjal-3368	334	20	and	and	CCONJ
cjal-3368	334	21	the	the	DET
cjal-3368	334	22	fiscal	fiscal	ADJ
cjal-3368	334	23	balance	balance	NOUN
cjal-3368	334	24	.	.	PUNCT
cjal-3368	335	1	therefore	therefore	ADV
cjal-3368	335	2	,	,	PUNCT
cjal-3368	335	3	the	the	DET
cjal-3368	335	4	tax	tax	NOUN
cjal-3368	335	5	revenue	revenue	NOUN
cjal-3368	335	6	target	target	NOUN
cjal-3368	335	7	that	that	PRON
cjal-3368	335	8	was	be	AUX
cjal-3368	335	9	required	require	VERB
cjal-3368	335	10	by	by	ADP
cjal-3368	335	11	the	the	DET
cjal-3368	335	12	county	county	NOUN
cjal-3368	335	13	government	government	NOUN
cjal-3368	335	14	tended	tend	VERB
cjal-3368	335	15	to	to	PART
cjal-3368	335	16	be	be	AUX
cjal-3368	335	17	higher	high	ADJ
cjal-3368	335	18	.	.	PUNCT
cjal-3368	336	1	table	table	NOUN
cjal-3368	336	2	9	9	NUM
cjal-3368	336	3	and	and	CCONJ
cjal-3368	336	4	table	table	NOUN
cjal-3368	336	5	10	10	NUM
cjal-3368	336	6	show	show	VERB
cjal-3368	336	7	the	the	DET
cjal-3368	336	8	tax	tax	NOUN
cjal-3368	336	9	revenue	revenue	NOUN
cjal-3368	336	10	target	target	NOUN
cjal-3368	336	11	and	and	CCONJ
cjal-3368	336	12	tax	tax	NOUN
cjal-3368	336	13	revenue	revenue	NOUN
cjal-3368	336	14	in	in	ADP
cjal-3368	336	15	bureau	bureau	PROPN
cjal-3368	336	16	r	r	NOUN
cjal-3368	336	17	(	(	PUNCT
cjal-3368	336	18	county	county	NOUN
cjal-3368	336	19	-	-	PUNCT
cjal-3368	336	20	level	level	NOUN
cjal-3368	336	21	local	local	ADJ
cjal-3368	336	22	tax	tax	NOUN
cjal-3368	336	23	bureau	bureau	NOUN
cjal-3368	336	24	)	)	PUNCT
cjal-3368	336	25	and	and	CCONJ
cjal-3368	336	26	bureau	bureau	PROPN
cjal-3368	336	27	p	p	PROPN
cjal-3368	336	28	(	(	PUNCT
cjal-3368	336	29	county	county	NOUN
cjal-3368	336	30	-	-	PUNCT
cjal-3368	336	31	level	level	NOUN
cjal-3368	336	32	state	state	NOUN
cjal-3368	336	33	tax	tax	NOUN
cjal-3368	336	34	bureau	bureau	NOUN
cjal-3368	336	35	)	)	PUNCT
cjal-3368	336	36	.	.	PUNCT
cjal-3368	337	1	there	there	PRON
cjal-3368	337	2	were	be	VERB
cjal-3368	337	3	three	three	NUM
cjal-3368	337	4	possible	possible	ADJ
cjal-3368	337	5	scenarios	scenario	NOUN
cjal-3368	337	6	when	when	SCONJ
cjal-3368	337	7	implementing	implement	VERB
cjal-3368	337	8	the	the	DET
cjal-3368	337	9	tax	tax	NOUN
cjal-3368	337	10	revenue	revenue	NOUN
cjal-3368	337	11	target	target	NOUN
cjal-3368	337	12	:	:	PUNCT
cjal-3368	337	13	meeting	meet	VERB
cjal-3368	337	14	the	the	DET
cjal-3368	337	15	target	target	NOUN
cjal-3368	337	16	,	,	PUNCT
cjal-3368	337	17	being	be	AUX
cjal-3368	337	18	unable	unable	ADJ
cjal-3368	337	19	to	to	PART
cjal-3368	337	20	meet	meet	VERB
cjal-3368	337	21	the	the	DET
cjal-3368	337	22	target	target	NOUN
cjal-3368	337	23	,	,	PUNCT
cjal-3368	337	24	and	and	CCONJ
cjal-3368	337	25	finding	find	VERB
cjal-3368	337	26	the	the	DET
cjal-3368	337	27	target	target	NOUN
cjal-3368	337	28	somewhat	somewhat	ADV
cjal-3368	337	29	difficult	difficult	ADJ
cjal-3368	337	30	to	to	PART
cjal-3368	337	31	meet	meet	VERB
cjal-3368	337	32	.	.	PUNCT
cjal-3368	338	1	71	71	NUM
cjal-3368	338	2	its	its	PRON
cjal-3368	338	3	tax	tax	NOUN
cjal-3368	338	4	revenue	revenue	NOUN
cjal-3368	338	5	target	target	NOUN
cjal-3368	338	6	increased	increase	VERB
cjal-3368	338	7	by	by	ADP
cjal-3368	338	8	45.3	45.3	NUM
cjal-3368	338	9	per	per	ADP
cjal-3368	338	10	cent	cent	NOUN
cjal-3368	338	11	in	in	ADP
cjal-3368	338	12	2007	2007	NUM
cjal-3368	338	13	,	,	PUNCT
cjal-3368	338	14	32.79	32.79	NUM
cjal-3368	338	15	per	per	ADP
cjal-3368	338	16	cent	cent	NOUN
cjal-3368	338	17	in	in	ADP
cjal-3368	338	18	2008	2008	NUM
cjal-3368	338	19	,	,	PUNCT
cjal-3368	338	20	38.18	38.18	NUM
cjal-3368	338	21	per	per	ADP
cjal-3368	338	22	cent	cent	NOUN
cjal-3368	338	23	in	in	ADP
cjal-3368	338	24	2009	2009	NUM
cjal-3368	338	25	,	,	PUNCT
cjal-3368	338	26	18.42	18.42	NUM
cjal-3368	338	27	per	per	ADP
cjal-3368	338	28	cent	cent	NOUN
cjal-3368	338	29	in	in	ADP
cjal-3368	338	30	2010	2010	NUM
cjal-3368	338	31	,	,	PUNCT
cjal-3368	338	32	35.8	35.8	NUM
cjal-3368	338	33	per	per	ADP
cjal-3368	338	34	cent	cent	NOUN
cjal-3368	338	35	in	in	ADP
cjal-3368	338	36	2011	2011	NUM
cjal-3368	338	37	and	and	CCONJ
cjal-3368	338	38	32.45	32.45	NUM
cjal-3368	338	39	per	per	ADP
cjal-3368	338	40	cent	cent	NOUN
cjal-3368	338	41	in	in	ADP
cjal-3368	338	42	2012	2012	NUM
cjal-3368	338	43	.	.	PUNCT
cjal-3368	339	1	i	i	PRON
cjal-3368	339	2	calculated	calculate	VERB
cjal-3368	339	3	the	the	DET
cjal-3368	339	4	revised	revise	VERB
cjal-3368	339	5	tax	tax	NOUN
cjal-3368	339	6	revenue	revenue	NOUN
cjal-3368	339	7	targets	target	NOUN
cjal-3368	339	8	.	.	PUNCT
cjal-3368	340	1	246	246	NUM
cjal-3368	340	2	columbia	columbia	PROPN
cjal-3368	340	3	journal	journal	PROPN
cjal-3368	340	4	of	of	ADP
cjal-3368	340	5	asian	asian	ADJ
cjal-3368	340	6	law	law	NOUN
cjal-3368	341	1	[	[	X
cjal-3368	341	2	vol	vol	NOUN
cjal-3368	341	3	.	.	PUNCT
cjal-3368	342	1	31:218	31:218	NUM
cjal-3368	342	2	table	table	NOUN
cjal-3368	342	3	4	4	NUM
cjal-3368	342	4	.	.	PUNCT
cjal-3368	342	5	tax	tax	NOUN
cjal-3368	342	6	revenue	revenue	NOUN
cjal-3368	342	7	target	target	NOUN
cjal-3368	342	8	and	and	CCONJ
cjal-3368	342	9	tax	tax	NOUN
cjal-3368	342	10	revenue	revenue	NOUN
cjal-3368	342	11	in	in	ADP
cjal-3368	342	12	bureau	bureau	PROPN
cjal-3368	342	13	p	p	X
cjal-3368	342	14	(	(	PUNCT
cjal-3368	342	15	2006–2015	2006–2015	NUM
cjal-3368	342	16	)	)	PUNCT
cjal-3368	342	17	(	(	PUNCT
cjal-3368	342	18	millions	million	NOUN
cjal-3368	342	19	,	,	PUNCT
cjal-3368	342	20	rmb	rmb	NOUN
cjal-3368	342	21	)	)	PUNCT
cjal-3368	342	22	year	year	NOUN
cjal-3368	342	23	tax	tax	NOUN
cjal-3368	342	24	revenue	revenue	NOUN
cjal-3368	342	25	the	the	DET
cjal-3368	342	26	municipal	municipal	ADJ
cjal-3368	342	27	tax	tax	NOUN
cjal-3368	342	28	office	office	NOUN
cjal-3368	342	29	the	the	DET
cjal-3368	342	30	county	county	NOUN
cjal-3368	342	31	government	government	NOUN
cjal-3368	342	32	original	original	ADJ
cjal-3368	342	33	target	target	NOUN
cjal-3368	342	34	task	task	NOUN
cjal-3368	342	35	completion	completion	NOUN
cjal-3368	342	36	ratio	ratio	NOUN
cjal-3368	342	37	(	(	PUNCT
cjal-3368	342	38	%	%	INTJ
cjal-3368	342	39	)	)	PUNCT
cjal-3368	342	40	(	(	PUNCT
cjal-3368	342	41	before	before	ADP
cjal-3368	342	42	revision	revision	NOUN
cjal-3368	342	43	)	)	PUNCT
cjal-3368	342	44	revised	revise	VERB
cjal-3368	342	45	target	target	NOUN
cjal-3368	342	46	task	task	NOUN
cjal-3368	342	47	completion	completion	NOUN
cjal-3368	342	48	ratio	ratio	NOUN
cjal-3368	342	49	(	(	PUNCT
cjal-3368	342	50	%	%	INTJ
cjal-3368	342	51	)	)	PUNCT
cjal-3368	342	52	(	(	PUNCT
cjal-3368	342	53	after	after	ADP
cjal-3368	342	54	revision	revision	NOUN
cjal-3368	342	55	)	)	PUNCT
cjal-3368	342	56	original	original	ADJ
cjal-3368	342	57	target	target	NOUN
cjal-3368	342	58	task	task	NOUN
cjal-3368	342	59	completion	completion	NOUN
cjal-3368	342	60	ratio	ratio	NOUN
cjal-3368	342	61	(	(	PUNCT
cjal-3368	342	62	%	%	INTJ
cjal-3368	342	63	)	)	PUNCT
cjal-3368	342	64	(	(	PUNCT
cjal-3368	342	65	before	before	ADP
cjal-3368	342	66	revision	revision	NOUN
cjal-3368	342	67	)	)	PUNCT
cjal-3368	342	68	revised	revise	VERB
cjal-3368	342	69	target	target	NOUN
cjal-3368	342	70	task	task	NOUN
cjal-3368	342	71	completion	completion	NOUN
cjal-3368	342	72	ratio	ratio	NOUN
cjal-3368	342	73	(	(	PUNCT
cjal-3368	342	74	%	%	INTJ
cjal-3368	342	75	)	)	PUNCT
cjal-3368	343	1	(	(	PUNCT
cjal-3368	343	2	after	after	ADP
cjal-3368	343	3	revision	revision	NOUN
cjal-3368	343	4	)	)	PUNCT
cjal-3368	343	5	2006	2006	NUM
cjal-3368	343	6	172.43	172.43	NUM
cjal-3368	343	7	142.5	142.5	NUM
cjal-3368	343	8	121.00	121.00	NUM
cjal-3368	343	9	%	%	NOUN
cjal-3368	343	10	n	n	CCONJ
cjal-3368	343	11	/	/	SYM
cjal-3368	343	12	a	a	DET
cjal-3368	343	13	121.00	121.00	NUM
cjal-3368	343	14	%	%	NOUN
cjal-3368	343	15	153.3	153.3	NUM
cjal-3368	343	16	112.48	112.48	NUM
cjal-3368	343	17	%	%	NOUN
cjal-3368	343	18	n	n	CCONJ
cjal-3368	343	19	/	/	SYM
cjal-3368	343	20	a	a	DET
cjal-3368	343	21	112.48	112.48	NUM
cjal-3368	343	22	%	%	NOUN
cjal-3368	343	23	2007	2007	NUM
cjal-3368	343	24	236.79	236.79	NUM
cjal-3368	343	25	207.1	207.1	NUM
cjal-3368	343	26	114.34	114.34	NUM
cjal-3368	343	27	%	%	NOUN
cjal-3368	343	28	n	n	CCONJ
cjal-3368	343	29	/	/	SYM
cjal-3368	343	30	a	a	DET
cjal-3368	343	31	114.34	114.34	NUM
cjal-3368	343	32	%	%	NOUN
cjal-3368	343	33	214.52	214.52	NUM
cjal-3368	343	34	110.38	110.38	NUM
cjal-3368	343	35	%	%	NOUN
cjal-3368	343	36	n	n	CCONJ
cjal-3368	343	37	/	/	SYM
cjal-3368	343	38	a	a	DET
cjal-3368	343	39	110.38	110.38	NUM
cjal-3368	343	40	%	%	NOUN
cjal-3368	343	41	2008	2008	NUM
cjal-3368	343	42	311.1	311.1	NUM
cjal-3368	343	43	275	275	NUM
cjal-3368	343	44	113.13	113.13	NUM
cjal-3368	343	45	%	%	NOUN
cjal-3368	343	46	n	n	CCONJ
cjal-3368	343	47	/	/	SYM
cjal-3368	343	48	a	a	DET
cjal-3368	343	49	113.13	113.13	NUM
cjal-3368	343	50	%	%	NOUN
cjal-3368	343	51	310	310	NUM
cjal-3368	343	52	100.35	100.35	NUM
cjal-3368	343	53	%	%	NOUN
cjal-3368	343	54	n	n	CCONJ
cjal-3368	343	55	/	/	SYM
cjal-3368	343	56	a	a	DET
cjal-3368	343	57	100.35	100.35	NUM
cjal-3368	343	58	%	%	NOUN
cjal-3368	343	59	2009	2009	NUM
cjal-3368	343	60	390.1	390.1	NUM
cjal-3368	343	61	335	335	NUM
cjal-3368	343	62	116.45	116.45	NUM
cjal-3368	343	63	%	%	NOUN
cjal-3368	343	64	380	380	NUM
cjal-3368	343	65	102.66	102.66	NUM
cjal-3368	343	66	%	%	NOUN
cjal-3368	343	67	365	365	NUM
cjal-3368	343	68	106.88	106.88	NUM
cjal-3368	343	69	%	%	NOUN
cjal-3368	343	70	n	n	CCONJ
cjal-3368	343	71	/	/	SYM
cjal-3368	343	72	a	a	DET
cjal-3368	343	73	106.88	106.88	NUM
cjal-3368	343	74	%	%	NOUN
cjal-3368	343	75	2010	2010	NUM
cjal-3368	343	76	494.87	494.87	NUM
cjal-3368	343	77	405	405	NUM
cjal-3368	343	78	122.19	122.19	NUM
cjal-3368	343	79	%	%	NOUN
cjal-3368	343	80	n	n	CCONJ
cjal-3368	343	81	/	/	SYM
cjal-3368	343	82	a	a	DET
cjal-3368	343	83	122.19	122.19	NUM
cjal-3368	343	84	%	%	NOUN
cjal-3368	343	85	456.7	456.7	NUM
cjal-3368	343	86	108.36	108.36	NUM
cjal-3368	343	87	%	%	NOUN
cjal-3368	343	88	n	n	CCONJ
cjal-3368	343	89	/	/	SYM
cjal-3368	343	90	a	a	DET
cjal-3368	343	91	108.36	108.36	NUM
cjal-3368	343	92	%	%	NOUN
cjal-3368	343	93	2011	2011	NUM
cjal-3368	343	94	637.32	637.32	NUM
cjal-3368	343	95	550	550	NUM
cjal-3368	343	96	115.88	115.88	NUM
cjal-3368	343	97	%	%	NOUN
cjal-3368	343	98	n	n	CCONJ
cjal-3368	343	99	/	/	SYM
cjal-3368	343	100	a	a	DET
cjal-3368	343	101	115.88	115.88	NUM
cjal-3368	343	102	%	%	NOUN
cjal-3368	343	103	625.8	625.8	NUM
cjal-3368	343	104	101.84	101.84	NUM
cjal-3368	343	105	%	%	NOUN
cjal-3368	343	106	n	n	CCONJ
cjal-3368	343	107	/	/	SYM
cjal-3368	343	108	a	a	DET
cjal-3368	343	109	101.84	101.84	NUM
cjal-3368	343	110	%	%	NOUN
cjal-3368	343	111	2012	2012	NUM
cjal-3368	343	112	764.04	764.04	NUM
cjal-3368	343	113	723	723	NUM
cjal-3368	343	114	105.68	105.68	NUM
cjal-3368	343	115	%	%	NOUN
cjal-3368	343	116	n	n	CCONJ
cjal-3368	343	117	/	/	SYM
cjal-3368	343	118	a	a	DET
cjal-3368	343	119	105.68	105.68	NUM
cjal-3368	343	120	%	%	NOUN
cjal-3368	343	121	831	831	NUM
cjal-3368	343	122	91.94	91.94	NUM
cjal-3368	343	123	%	%	NOUN
cjal-3368	343	124	750	750	NUM
cjal-3368	343	125	101.87	101.87	NUM
cjal-3368	343	126	%	%	NOUN
cjal-3368	343	127	2013	2013	NUM
cjal-3368	343	128	865.07	865.07	NUM
cjal-3368	343	129	1020.4	1020.4	NUM
cjal-3368	343	130	84.78	84.78	NUM
cjal-3368	343	131	%	%	NOUN
cjal-3368	343	132	860	860	NUM
cjal-3368	343	133	100.59	100.59	NUM
cjal-3368	343	134	%	%	NOUN
cjal-3368	343	135	1019.8	1019.8	NUM
cjal-3368	343	136	84.83	84.83	NUM
cjal-3368	343	137	%	%	NOUN
cjal-3368	343	138	850	850	NUM
cjal-3368	343	139	101.77	101.77	NUM
cjal-3368	343	140	%	%	NOUN
cjal-3368	343	141	2014	2014	NUM
cjal-3368	343	142	889.27	889.27	NUM
cjal-3368	343	143	1411	1411	NUM
cjal-3368	343	144	63.02	63.02	NUM
cjal-3368	343	145	%	%	NOUN
cjal-3368	343	146	883	883	NUM
cjal-3368	343	147	100.71	100.71	NUM
cjal-3368	343	148	%	%	NOUN
cjal-3368	343	149	1400	1400	NUM
cjal-3368	343	150	63.52	63.52	NUM
cjal-3368	343	151	%	%	NOUN
cjal-3368	343	152	865	865	NUM
cjal-3368	343	153	102.81	102.81	NUM
cjal-3368	343	154	%	%	NOUN
cjal-3368	343	155	2015	2015	NUM
cjal-3368	343	156	895.68	895.68	NUM
cjal-3368	343	157	1086	1086	NUM
cjal-3368	343	158	82.48	82.48	NUM
cjal-3368	343	159	%	%	NOUN
cjal-3368	343	160	830	830	NUM
cjal-3368	343	161	107.91	107.91	NUM
cjal-3368	343	162	%	%	NOUN
cjal-3368	343	163	1129	1129	NUM
cjal-3368	343	164	79.33	79.33	NUM
cjal-3368	343	165	%	%	NOUN
cjal-3368	343	166	820	820	NUM
cjal-3368	343	167	109.23	109.23	NUM
cjal-3368	343	168	%	%	NOUN
cjal-3368	343	169	2018	2018	NUM
cjal-3368	343	170	]	]	PUNCT
cjal-3368	343	171	why	why	SCONJ
cjal-3368	343	172	law	law	NOUN
cjal-3368	343	173	enforcement	enforcement	NOUN
cjal-3368	343	174	is	be	AUX
cjal-3368	343	175	weak	weak	ADJ
cjal-3368	343	176	in	in	ADP
cjal-3368	343	177	china	china	PROPN
cjal-3368	343	178	247	247	NUM
cjal-3368	343	179	table	table	NOUN
cjal-3368	343	180	5	5	NUM
cjal-3368	343	181	.	.	PUNCT
cjal-3368	343	182	tax	tax	NOUN
cjal-3368	343	183	revenue	revenue	NOUN
cjal-3368	343	184	target	target	NOUN
cjal-3368	343	185	and	and	CCONJ
cjal-3368	343	186	tax	tax	NOUN
cjal-3368	343	187	revenue	revenue	NOUN
cjal-3368	343	188	in	in	ADP
cjal-3368	343	189	bureau	bureau	PROPN
cjal-3368	343	190	r	r	NOUN
cjal-3368	343	191	(	(	PUNCT
cjal-3368	343	192	2012–2015	2012–2015	NUM
cjal-3368	343	193	)	)	PUNCT
cjal-3368	343	194	(	(	PUNCT
cjal-3368	343	195	millions	million	NOUN
cjal-3368	343	196	,	,	PUNCT
cjal-3368	343	197	rmb)72	rmb)72	PRON
cjal-3368	343	198	year	year	NOUN
cjal-3368	343	199	tax	tax	NOUN
cjal-3368	343	200	revenue	revenue	NOUN
cjal-3368	343	201	the	the	DET
cjal-3368	343	202	municipal	municipal	ADJ
cjal-3368	343	203	tax	tax	NOUN
cjal-3368	343	204	office	office	NOUN
cjal-3368	343	205	the	the	DET
cjal-3368	343	206	county	county	NOUN
cjal-3368	343	207	government	government	NOUN
cjal-3368	343	208	original	original	ADJ
cjal-3368	343	209	target	target	NOUN
cjal-3368	343	210	task	task	NOUN
cjal-3368	343	211	completion	completion	NOUN
cjal-3368	343	212	ratio	ratio	NOUN
cjal-3368	343	213	(	(	PUNCT
cjal-3368	343	214	%	%	INTJ
cjal-3368	343	215	)	)	PUNCT
cjal-3368	343	216	(	(	PUNCT
cjal-3368	343	217	before	before	ADP
cjal-3368	343	218	revision	revision	NOUN
cjal-3368	343	219	)	)	PUNCT
cjal-3368	343	220	revised	revise	VERB
cjal-3368	343	221	target	target	NOUN
cjal-3368	343	222	task	task	NOUN
cjal-3368	343	223	completion	completion	NOUN
cjal-3368	343	224	ratio	ratio	NOUN
cjal-3368	343	225	(	(	PUNCT
cjal-3368	343	226	%	%	INTJ
cjal-3368	343	227	)	)	PUNCT
cjal-3368	343	228	(	(	PUNCT
cjal-3368	343	229	after	after	ADP
cjal-3368	343	230	revision	revision	NOUN
cjal-3368	343	231	)	)	PUNCT
cjal-3368	343	232	original	original	ADJ
cjal-3368	343	233	target	target	NOUN
cjal-3368	343	234	task	task	NOUN
cjal-3368	343	235	completion	completion	NOUN
cjal-3368	343	236	ratio	ratio	NOUN
cjal-3368	343	237	(	(	PUNCT
cjal-3368	343	238	%	%	INTJ
cjal-3368	343	239	)	)	PUNCT
cjal-3368	343	240	(	(	PUNCT
cjal-3368	343	241	before	before	ADP
cjal-3368	343	242	revision	revision	NOUN
cjal-3368	343	243	)	)	PUNCT
cjal-3368	343	244	revised	revise	VERB
cjal-3368	343	245	target	target	NOUN
cjal-3368	343	246	task	task	NOUN
cjal-3368	343	247	completion	completion	NOUN
cjal-3368	343	248	ratio	ratio	NOUN
cjal-3368	343	249	(	(	PUNCT
cjal-3368	343	250	%	%	INTJ
cjal-3368	343	251	)	)	PUNCT
cjal-3368	344	1	(	(	PUNCT
cjal-3368	344	2	after	after	ADP
cjal-3368	344	3	revision	revision	NOUN
cjal-3368	344	4	)	)	PUNCT
cjal-3368	344	5	2012	2012	NUM
cjal-3368	344	6	200.00	200.00	NUM
cjal-3368	344	7	300.00	300.00	NUM
cjal-3368	344	8	66.67	66.67	NUM
cjal-3368	344	9	%	%	NOUN
cjal-3368	344	10	200	200	NUM
cjal-3368	344	11	100.00	100.00	NUM
cjal-3368	344	12	%	%	NOUN
cjal-3368	344	13	missing	miss	VERB
cjal-3368	344	14	missing	miss	VERB
cjal-3368	344	15	missing	miss	VERB
cjal-3368	344	16	missing	miss	VERB
cjal-3368	344	17	2013	2013	NUM
cjal-3368	344	18	370.00	370.00	NUM
cjal-3368	344	19	230.00	230.00	NUM
cjal-3368	344	20	160.87	160.87	NUM
cjal-3368	344	21	%	%	NOUN
cjal-3368	344	22	n	n	CCONJ
cjal-3368	344	23	/	/	SYM
cjal-3368	344	24	a	a	DET
cjal-3368	344	25	160.87	160.87	NUM
cjal-3368	344	26	%	%	NOUN
cjal-3368	344	27	300.00	300.00	NUM
cjal-3368	344	28	123.33	123.33	NUM
cjal-3368	344	29	%	%	NOUN
cjal-3368	344	30	n	n	CCONJ
cjal-3368	344	31	/	/	SYM
cjal-3368	344	32	a	a	DET
cjal-3368	344	33	123.33	123.33	NUM
cjal-3368	344	34	%	%	NOUN
cjal-3368	344	35	2014	2014	NUM
cjal-3368	344	36	980.00	980.00	NUM
cjal-3368	344	37	500.00	500.00	NUM
cjal-3368	344	38	196.00	196.00	NUM
cjal-3368	344	39	%	%	NOUN
cjal-3368	344	40	n	n	CCONJ
cjal-3368	344	41	/	/	SYM
cjal-3368	344	42	a	a	DET
cjal-3368	344	43	196.00	196.00	NUM
cjal-3368	344	44	%	%	NOUN
cjal-3368	344	45	550.00	550.00	NUM
cjal-3368	344	46	178.18	178.18	NUM
cjal-3368	344	47	%	%	NOUN
cjal-3368	344	48	n	n	CCONJ
cjal-3368	344	49	/	/	SYM
cjal-3368	344	50	a	a	DET
cjal-3368	344	51	178.18	178.18	NUM
cjal-3368	344	52	%	%	NOUN
cjal-3368	344	53	2015	2015	NUM
cjal-3368	344	54	990.00	990.00	NUM
cjal-3368	344	55	990.00	990.00	NUM
cjal-3368	344	56	100.00	100.00	NUM
cjal-3368	344	57	%	%	NOUN
cjal-3368	344	58	n	n	CCONJ
cjal-3368	344	59	/	/	SYM
cjal-3368	344	60	a	a	DET
cjal-3368	344	61	100.00	100.00	NUM
cjal-3368	344	62	%	%	NOUN
cjal-3368	344	63	950.00	950.00	NUM
cjal-3368	344	64	104.21	104.21	NUM
cjal-3368	344	65	%	%	NOUN
cjal-3368	344	66	n	n	CCONJ
cjal-3368	344	67	/	/	SYM
cjal-3368	344	68	a	a	DET
cjal-3368	344	69	104.21	104.21	NUM
cjal-3368	344	70	%	%	NOUN
cjal-3368	344	71	fulfilling	fulfil	VERB
cjal-3368	344	72	the	the	DET
cjal-3368	344	73	tax	tax	NOUN
cjal-3368	344	74	revenue	revenue	NOUN
cjal-3368	344	75	targets	target	NOUN
cjal-3368	344	76	and	and	CCONJ
cjal-3368	344	77	controlling	control	VERB
cjal-3368	344	78	the	the	DET
cjal-3368	344	79	amount	amount	NOUN
cjal-3368	344	80	bureau	bureau	NOUN
cjal-3368	344	81	p	p	NOUN
cjal-3368	344	82	was	be	AUX
cjal-3368	344	83	able	able	ADJ
cjal-3368	344	84	to	to	PART
cjal-3368	344	85	meet	meet	VERB
cjal-3368	344	86	the	the	DET
cjal-3368	344	87	tax	tax	NOUN
cjal-3368	344	88	revenue	revenue	NOUN
cjal-3368	344	89	target	target	NOUN
cjal-3368	344	90	required	require	VERB
cjal-3368	344	91	by	by	ADP
cjal-3368	344	92	the	the	DET
cjal-3368	344	93	municipal	municipal	ADJ
cjal-3368	344	94	tax	tax	NOUN
cjal-3368	344	95	office	office	NOUN
cjal-3368	344	96	and	and	CCONJ
cjal-3368	344	97	the	the	DET
cjal-3368	344	98	county	county	NOUN
cjal-3368	344	99	government	government	NOUN
cjal-3368	344	100	without	without	ADP
cjal-3368	344	101	any	any	DET
cjal-3368	344	102	revisions	revision	NOUN
cjal-3368	344	103	from	from	ADP
cjal-3368	344	104	2006	2006	NUM
cjal-3368	344	105	to	to	ADP
cjal-3368	344	106	2008	2008	NUM
cjal-3368	344	107	and	and	CCONJ
cjal-3368	344	108	from	from	ADP
cjal-3368	344	109	2010	2010	NUM
cjal-3368	344	110	to	to	ADP
cjal-3368	344	111	2012	2012	NUM
cjal-3368	344	112	.	.	PUNCT
cjal-3368	345	1	tax	tax	NOUN
cjal-3368	345	2	authorities	authority	NOUN
cjal-3368	345	3	monitored	monitor	VERB
cjal-3368	345	4	the	the	DET
cjal-3368	345	5	progress	progress	NOUN
cjal-3368	345	6	of	of	ADP
cjal-3368	345	7	target	target	NOUN
cjal-3368	345	8	implementation	implementation	NOUN
cjal-3368	345	9	monthly	monthly	ADV
cjal-3368	345	10	.	.	PUNCT
cjal-3368	346	1	in	in	ADP
cjal-3368	346	2	june	june	PROPN
cjal-3368	346	3	,	,	PUNCT
cjal-3368	346	4	they	they	PRON
cjal-3368	346	5	examined	examine	VERB
cjal-3368	346	6	the	the	DET
cjal-3368	346	7	outcome	outcome	NOUN
cjal-3368	346	8	for	for	ADP
cjal-3368	346	9	the	the	DET
cjal-3368	346	10	half	half	ADJ
cjal-3368	346	11	-	-	PUNCT
cjal-3368	346	12	year	year	NOUN
cjal-3368	346	13	.	.	PUNCT
cjal-3368	347	1	the	the	DET
cjal-3368	347	2	analysis	analysis	NOUN
cjal-3368	347	3	of	of	ADP
cjal-3368	347	4	tax	tax	NOUN
cjal-3368	347	5	revenues	revenue	NOUN
cjal-3368	347	6	in	in	ADP
cjal-3368	347	7	june	june	PROPN
cjal-3368	347	8	of	of	ADP
cjal-3368	347	9	2006	2006	NUM
cjal-3368	347	10	and	and	CCONJ
cjal-3368	347	11	2010	2010	NUM
cjal-3368	347	12	read:73	read:73	NOUN
cjal-3368	347	13	in	in	ADP
cjal-3368	347	14	the	the	DET
cjal-3368	347	15	first	first	ADJ
cjal-3368	347	16	half	half	ADJ
cjal-3368	347	17	-	-	PUNCT
cjal-3368	347	18	year	year	NOUN
cjal-3368	347	19	,	,	PUNCT
cjal-3368	347	20	due	due	ADP
cjal-3368	347	21	to	to	ADP
cjal-3368	347	22	the	the	DET
cjal-3368	347	23	excellent	excellent	ADJ
cjal-3368	347	24	economic	economic	ADJ
cjal-3368	347	25	performance	performance	NOUN
cjal-3368	347	26	,	,	PUNCT
cjal-3368	347	27	we	we	PRON
cjal-3368	347	28	collected	collect	VERB
cjal-3368	347	29	77.64	77.64	NUM
cjal-3368	347	30	million	million	NUM
cjal-3368	347	31	rmb	rmb	NOUN
cjal-3368	347	32	.	.	PUNCT
cjal-3368	348	1	it	it	PRON
cjal-3368	348	2	accounted	account	VERB
cjal-3368	348	3	for	for	ADP
cjal-3368	348	4	54.48	54.48	NUM
cjal-3368	348	5	per	per	ADP
cjal-3368	348	6	cent	cent	NOUN
cjal-3368	348	7	of	of	ADP
cjal-3368	348	8	the	the	DET
cjal-3368	348	9	tax	tax	NOUN
cjal-3368	348	10	revenue	revenue	NOUN
cjal-3368	348	11	target	target	NOUN
cjal-3368	348	12	assigned	assign	VERB
cjal-3368	348	13	by	by	ADP
cjal-3368	348	14	the	the	DET
cjal-3368	348	15	municipal	municipal	ADJ
cjal-3368	348	16	tax	tax	NOUN
cjal-3368	348	17	office	office	NOUN
cjal-3368	348	18	.	.	PUNCT
cjal-3368	349	1	we	we	PRON
cjal-3368	349	2	achieved	achieve	VERB
cjal-3368	349	3	the	the	DET
cjal-3368	349	4	goal	goal	NOUN
cjal-3368	349	5	of	of	ADP
cjal-3368	349	6	“	"	PUNCT
cjal-3368	349	7	double	double	ADJ
cjal-3368	349	8	half	half	NOUN
cjal-3368	349	9	”	"	PUNCT
cjal-3368	349	10	(	(	PUNCT
cjal-3368	349	11	双过半	双过半	X
cjal-3368	349	12	)	)	PUNCT
cjal-3368	349	13	(	(	PUNCT
cjal-3368	349	14	that	that	DET
cjal-3368	349	15	target	target	NOUN
cjal-3368	349	16	was	be	AUX
cjal-3368	349	17	half	half	ADV
cjal-3368	349	18	accomplished	accomplish	VERB
cjal-3368	349	19	when	when	SCONJ
cjal-3368	349	20	the	the	DET
cjal-3368	349	21	time	time	NOUN
cjal-3368	349	22	passed	pass	VERB
cjal-3368	349	23	half	half	NOUN
cjal-3368	349	24	)	)	PUNCT
cjal-3368	349	25	.	.	PUNCT
cjal-3368	350	1	we	we	PRON
cjal-3368	350	2	collected	collect	VERB
cjal-3368	350	3	250	250	NUM
cjal-3368	350	4	million	million	NUM
cjal-3368	350	5	rmb	rmb	NOUN
cjal-3368	350	6	,	,	PUNCT
cjal-3368	350	7	61.14	61.14	NUM
cjal-3368	350	8	per	per	ADP
cjal-3368	350	9	cent	cent	NOUN
cjal-3368	350	10	of	of	ADP
cjal-3368	350	11	a	a	DET
cjal-3368	350	12	total	total	NOUN
cjal-3368	350	13	of	of	ADP
cjal-3368	350	14	410	410	NUM
cjal-3368	350	15	million	million	NUM
cjal-3368	350	16	annual	annual	ADJ
cjal-3368	350	17	target	target	NOUN
cjal-3368	350	18	.	.	PUNCT
cjal-3368	351	1	it	it	PRON
cjal-3368	351	2	72	72	NUM
cjal-3368	351	3	bureau	bureau	NOUN
cjal-3368	351	4	r	r	NOUN
cjal-3368	351	5	was	be	AUX
cjal-3368	351	6	established	establish	VERB
cjal-3368	351	7	in	in	ADP
cjal-3368	351	8	2012	2012	NUM
cjal-3368	351	9	.	.	PUNCT
cjal-3368	352	1	73	73	NUM
cjal-3368	352	2	similar	similar	ADJ
cjal-3368	352	3	statements	statement	NOUN
cjal-3368	352	4	were	be	AUX
cjal-3368	352	5	written	write	VERB
cjal-3368	352	6	in	in	ADP
cjal-3368	352	7	the	the	DET
cjal-3368	352	8	analyses	analysis	NOUN
cjal-3368	352	9	of	of	ADP
cjal-3368	352	10	tax	tax	NOUN
cjal-3368	352	11	revenues	revenue	NOUN
cjal-3368	352	12	for	for	ADP
cjal-3368	352	13	bureau	bureau	NOUN
cjal-3368	352	14	p	p	NOUN
cjal-3368	352	15	from	from	ADP
cjal-3368	352	16	2007	2007	NUM
cjal-3368	352	17	to	to	ADP
cjal-3368	352	18	2009	2009	NUM
cjal-3368	352	19	.	.	PUNCT
cjal-3368	353	1	248	248	NUM
cjal-3368	353	2	columbia	columbia	PROPN
cjal-3368	353	3	journal	journal	PROPN
cjal-3368	353	4	of	of	ADP
cjal-3368	353	5	asian	asian	ADJ
cjal-3368	353	6	law	law	NOUN
cjal-3368	354	1	[	[	X
cjal-3368	354	2	vol	vol	NOUN
cjal-3368	354	3	.	.	PUNCT
cjal-3368	355	1	31:218	31:218	PROPN
cjal-3368	355	2	was	be	AUX
cjal-3368	355	3	completed	complete	VERB
cjal-3368	355	4	21	21	NUM
cjal-3368	355	5	days	day	NOUN
cjal-3368	355	6	earlier	early	ADV
cjal-3368	355	7	than	than	ADP
cjal-3368	355	8	the	the	DET
cjal-3368	355	9	plan	plan	NOUN
cjal-3368	355	10	.	.	PUNCT
cjal-3368	356	1	the	the	DET
cjal-3368	356	2	tax	tax	NOUN
cjal-3368	356	3	revenue	revenue	NOUN
cjal-3368	356	4	target	target	NOUN
cjal-3368	356	5	mechanisms	mechanism	NOUN
cjal-3368	356	6	,	,	PUNCT
cjal-3368	356	7	however	however	ADV
cjal-3368	356	8	,	,	PUNCT
cjal-3368	356	9	brought	bring	VERB
cjal-3368	356	10	undesired	undesired	ADJ
cjal-3368	356	11	outcomes	outcome	NOUN
cjal-3368	356	12	.	.	PUNCT
cjal-3368	357	1	when	when	SCONJ
cjal-3368	357	2	the	the	DET
cjal-3368	357	3	county	county	NOUN
cjal-3368	357	4	tax	tax	NOUN
cjal-3368	357	5	bureau	bureau	NOUN
cjal-3368	357	6	and	and	CCONJ
cjal-3368	357	7	its	its	PRON
cjal-3368	357	8	tax	tax	NOUN
cjal-3368	357	9	branches	branch	NOUN
cjal-3368	357	10	met	meet	VERB
cjal-3368	357	11	the	the	DET
cjal-3368	357	12	tax	tax	NOUN
cjal-3368	357	13	revenue	revenue	NOUN
cjal-3368	357	14	target	target	NOUN
cjal-3368	357	15	before	before	ADP
cjal-3368	357	16	december	december	PROPN
cjal-3368	357	17	,	,	PUNCT
cjal-3368	357	18	they	they	PRON
cjal-3368	357	19	tried	try	VERB
cjal-3368	357	20	to	to	PART
cjal-3368	357	21	control	control	VERB
cjal-3368	357	22	the	the	DET
cjal-3368	357	23	amount	amount	NOUN
cjal-3368	357	24	of	of	ADP
cjal-3368	357	25	tax	tax	NOUN
cjal-3368	357	26	revenue	revenue	NOUN
cjal-3368	357	27	by	by	ADP
cjal-3368	357	28	asking	ask	VERB
cjal-3368	357	29	some	some	DET
cjal-3368	357	30	larger	large	ADJ
cjal-3368	357	31	companies	company	NOUN
cjal-3368	357	32	to	to	PART
cjal-3368	357	33	stop	stop	VERB
cjal-3368	357	34	issuing	issue	VERB
cjal-3368	357	35	invoice	invoice	NOUN
cjal-3368	357	36	,	,	PUNCT
cjal-3368	357	37	or	or	CCONJ
cjal-3368	357	38	by	by	ADP
cjal-3368	357	39	paying	pay	VERB
cjal-3368	357	40	part	part	NOUN
cjal-3368	357	41	of	of	ADP
cjal-3368	357	42	the	the	DET
cjal-3368	357	43	tax	tax	NOUN
cjal-3368	357	44	in	in	ADP
cjal-3368	357	45	the	the	DET
cjal-3368	357	46	coming	come	VERB
cjal-3368	357	47	january	january	NOUN
cjal-3368	357	48	.	.	PUNCT
cjal-3368	358	1	this	this	DET
cjal-3368	358	2	strategy	strategy	NOUN
cjal-3368	358	3	was	be	AUX
cjal-3368	358	4	used	use	VERB
cjal-3368	358	5	to	to	PART
cjal-3368	358	6	keep	keep	VERB
cjal-3368	358	7	a	a	DET
cjal-3368	358	8	lower	low	ADJ
cjal-3368	358	9	tax	tax	NOUN
cjal-3368	358	10	revenue	revenue	NOUN
cjal-3368	358	11	target	target	NOUN
cjal-3368	358	12	for	for	ADP
cjal-3368	358	13	the	the	DET
cjal-3368	358	14	next	next	ADJ
cjal-3368	358	15	year	year	NOUN
cjal-3368	358	16	.	.	PUNCT
cjal-3368	359	1	for	for	ADP
cjal-3368	359	2	instance	instance	NOUN
cjal-3368	359	3	,	,	PUNCT
cjal-3368	359	4	the	the	DET
cjal-3368	359	5	accountant	accountant	NOUN
cjal-3368	359	6	for	for	ADP
cjal-3368	359	7	a	a	DET
cjal-3368	359	8	local	local	ADJ
cjal-3368	359	9	larger	large	ADJ
cjal-3368	359	10	company	company	NOUN
cjal-3368	359	11	explained	explain	VERB
cjal-3368	359	12	:	:	PUNCT
cjal-3368	359	13	tax	tax	NOUN
cjal-3368	359	14	officials	official	NOUN
cjal-3368	359	15	called	call	VERB
cjal-3368	359	16	our	our	PRON
cjal-3368	359	17	financial	financial	ADJ
cjal-3368	359	18	manager	manager	NOUN
cjal-3368	359	19	to	to	PART
cjal-3368	359	20	stop	stop	VERB
cjal-3368	359	21	issuing	issue	VERB
cjal-3368	359	22	invoice	invoice	NOUN
cjal-3368	359	23	until	until	ADP
cjal-3368	359	24	the	the	DET
cjal-3368	359	25	end	end	NOUN
cjal-3368	359	26	of	of	ADP
cjal-3368	359	27	the	the	DET
cjal-3368	359	28	december	december	PROPN
cjal-3368	359	29	because	because	SCONJ
cjal-3368	359	30	they	they	PRON
cjal-3368	359	31	had	have	AUX
cjal-3368	359	32	met	meet	VERB
cjal-3368	359	33	the	the	DET
cjal-3368	359	34	tax	tax	NOUN
cjal-3368	359	35	revenue	revenue	NOUN
cjal-3368	359	36	target	target	NOUN
cjal-3368	359	37	.	.	PUNCT
cjal-3368	360	1	this	this	PRON
cjal-3368	360	2	is	be	AUX
cjal-3368	360	3	very	very	ADV
cjal-3368	360	4	common	common	ADJ
cjal-3368	360	5	.	.	PUNCT
cjal-3368	361	1	larger	large	ADJ
cjal-3368	361	2	companies	company	NOUN
cjal-3368	361	3	liked	like	VERB
cjal-3368	361	4	to	to	PART
cjal-3368	361	5	cooperate	cooperate	VERB
cjal-3368	361	6	with	with	ADP
cjal-3368	361	7	tax	tax	NOUN
cjal-3368	361	8	agencies	agency	NOUN
cjal-3368	361	9	.	.	PUNCT
cjal-3368	362	1	they	they	PRON
cjal-3368	362	2	tried	try	VERB
cjal-3368	362	3	to	to	PART
cjal-3368	362	4	control	control	VERB
cjal-3368	362	5	the	the	DET
cjal-3368	362	6	amount	amount	NOUN
cjal-3368	362	7	to	to	PART
cjal-3368	362	8	obtain	obtain	VERB
cjal-3368	362	9	a	a	DET
cjal-3368	362	10	smaller	small	ADJ
cjal-3368	362	11	tax	tax	NOUN
cjal-3368	362	12	revenue	revenue	NOUN
cjal-3368	362	13	target	target	NOUN
cjal-3368	362	14	in	in	ADP
cjal-3368	362	15	the	the	DET
cjal-3368	362	16	next	next	ADJ
cjal-3368	362	17	year	year	NOUN
cjal-3368	362	18	.	.	PUNCT
cjal-3368	363	1	the	the	PRON
cjal-3368	363	2	lower	low	ADJ
cjal-3368	363	3	the	the	DET
cjal-3368	363	4	target	target	NOUN
cjal-3368	363	5	,	,	PUNCT
cjal-3368	363	6	the	the	PRON
cjal-3368	363	7	less	less	ADJ
cjal-3368	363	8	the	the	DET
cjal-3368	363	9	pressure	pressure	NOUN
cjal-3368	363	10	.	.	PUNCT
cjal-3368	364	1	unable	unable	ADJ
cjal-3368	364	2	to	to	PART
cjal-3368	364	3	fulfil	fulfil	VERB
cjal-3368	364	4	the	the	DET
cjal-3368	364	5	tax	tax	NOUN
cjal-3368	364	6	revenue	revenue	NOUN
cjal-3368	364	7	targets	target	NOUN
cjal-3368	364	8	sometimes	sometimes	ADV
cjal-3368	364	9	,	,	PUNCT
cjal-3368	364	10	tax	tax	NOUN
cjal-3368	364	11	agencies	agency	NOUN
cjal-3368	364	12	were	be	AUX
cjal-3368	364	13	unable	unable	ADJ
cjal-3368	364	14	to	to	PART
cjal-3368	364	15	collect	collect	VERB
cjal-3368	364	16	sufficient	sufficient	ADJ
cjal-3368	364	17	tax	tax	NOUN
cjal-3368	364	18	revenues	revenue	NOUN
cjal-3368	364	19	as	as	ADP
cjal-3368	364	20	a	a	DET
cjal-3368	364	21	result	result	NOUN
cjal-3368	364	22	of	of	ADP
cjal-3368	364	23	mistaken	mistaken	ADJ
cjal-3368	364	24	prediction	prediction	NOUN
cjal-3368	364	25	or	or	CCONJ
cjal-3368	364	26	unanticipated	unanticipated	ADJ
cjal-3368	364	27	incidents	incident	NOUN
cjal-3368	364	28	.	.	PUNCT
cjal-3368	365	1	bureau	bureau	NOUN
cjal-3368	365	2	r	r	NOUN
cjal-3368	365	3	was	be	AUX
cjal-3368	365	4	allocated	allocate	VERB
cjal-3368	365	5	a	a	DET
cjal-3368	365	6	tax	tax	NOUN
cjal-3368	365	7	revenue	revenue	NOUN
cjal-3368	365	8	target	target	NOUN
cjal-3368	365	9	of	of	ADP
cjal-3368	365	10	300	300	NUM
cjal-3368	365	11	million	million	NUM
cjal-3368	365	12	rmb	rmb	NOUN
cjal-3368	365	13	at	at	ADP
cjal-3368	365	14	the	the	DET
cjal-3368	365	15	beginning	beginning	NOUN
cjal-3368	365	16	of	of	ADP
cjal-3368	365	17	2012	2012	NUM
cjal-3368	365	18	.	.	PUNCT
cjal-3368	366	1	however	however	ADV
cjal-3368	366	2	,	,	PUNCT
cjal-3368	366	3	it	it	PRON
cjal-3368	366	4	had	have	AUX
cjal-3368	366	5	only	only	ADV
cjal-3368	366	6	collected	collect	VERB
cjal-3368	366	7	a	a	DET
cjal-3368	366	8	total	total	NOUN
cjal-3368	366	9	of	of	ADP
cjal-3368	366	10	210	210	NUM
cjal-3368	366	11	million	million	NUM
cjal-3368	366	12	in	in	ADP
cjal-3368	366	13	november	november	PROPN
cjal-3368	366	14	because	because	SCONJ
cjal-3368	366	15	some	some	DET
cjal-3368	366	16	significant	significant	ADJ
cjal-3368	366	17	projects	project	NOUN
cjal-3368	366	18	were	be	AUX
cjal-3368	366	19	not	not	PART
cjal-3368	366	20	accomplished	accomplish	VERB
cjal-3368	366	21	on	on	ADP
cjal-3368	366	22	schedule	schedule	NOUN
cjal-3368	366	23	.	.	PUNCT
cjal-3368	367	1	obviously	obviously	ADV
cjal-3368	367	2	,	,	PUNCT
cjal-3368	367	3	it	it	PRON
cjal-3368	367	4	was	be	AUX
cjal-3368	367	5	impossible	impossible	ADJ
cjal-3368	367	6	for	for	SCONJ
cjal-3368	367	7	bureau	bureau	NOUN
cjal-3368	367	8	r	r	NOUN
cjal-3368	367	9	to	to	PART
cjal-3368	367	10	collect	collect	VERB
cjal-3368	367	11	90	90	NUM
cjal-3368	367	12	million	million	NUM
cjal-3368	367	13	during	during	ADP
cjal-3368	367	14	the	the	DET
cjal-3368	367	15	remainder	remainder	NOUN
cjal-3368	367	16	of	of	ADP
cjal-3368	367	17	the	the	DET
cjal-3368	367	18	year	year	NOUN
cjal-3368	367	19	.	.	PUNCT
cjal-3368	368	1	the	the	DET
cjal-3368	368	2	municipal	municipal	ADJ
cjal-3368	368	3	local	local	ADJ
cjal-3368	368	4	tax	tax	NOUN
cjal-3368	368	5	office	office	NOUN
cjal-3368	368	6	then	then	ADV
cjal-3368	368	7	changed	change	VERB
cjal-3368	368	8	the	the	DET
cjal-3368	368	9	target	target	NOUN
cjal-3368	368	10	to	to	ADP
cjal-3368	368	11	0.2	0.2	NUM
cjal-3368	368	12	billion	billion	NUM
cjal-3368	368	13	so	so	SCONJ
cjal-3368	368	14	that	that	DET
cjal-3368	368	15	bureau	bureau	NOUN
cjal-3368	368	16	r	r	NOUN
cjal-3368	368	17	could	could	AUX
cjal-3368	368	18	just	just	ADV
cjal-3368	368	19	meet	meet	VERB
cjal-3368	368	20	the	the	DET
cjal-3368	368	21	target	target	NOUN
cjal-3368	368	22	(	(	PUNCT
cjal-3368	368	23	table	table	NOUN
cjal-3368	368	24	5	5	NUM
cjal-3368	368	25	)	)	PUNCT
cjal-3368	368	26	.	.	PUNCT
cjal-3368	369	1	the	the	DET
cjal-3368	369	2	targets	target	NOUN
cjal-3368	369	3	for	for	ADP
cjal-3368	369	4	bureau	bureau	NOUN
cjal-3368	369	5	p	p	PROPN
cjal-3368	369	6	were	be	AUX
cjal-3368	369	7	revised	revise	VERB
cjal-3368	369	8	from	from	ADP
cjal-3368	369	9	2012	2012	NUM
cjal-3368	369	10	to	to	ADP
cjal-3368	369	11	2015	2015	NUM
cjal-3368	369	12	.	.	PUNCT
cjal-3368	370	1	figure	figure	NOUN
cjal-3368	370	2	3	3	NUM
cjal-3368	370	3	shows	show	VERB
cjal-3368	370	4	that	that	SCONJ
cjal-3368	370	5	bureau	bureau	NOUN
cjal-3368	370	6	p	p	PROPN
cjal-3368	370	7	exceeded	exceed	VERB
cjal-3368	370	8	the	the	DET
cjal-3368	370	9	target	target	NOUN
cjal-3368	370	10	slightly	slightly	ADV
cjal-3368	370	11	after	after	SCONJ
cjal-3368	370	12	it	it	PRON
cjal-3368	370	13	was	be	AUX
cjal-3368	370	14	adjusted	adjust	VERB
cjal-3368	370	15	.	.	PUNCT
cjal-3368	371	1	2018	2018	NUM
cjal-3368	371	2	]	]	PUNCT
cjal-3368	371	3	why	why	SCONJ
cjal-3368	371	4	law	law	NOUN
cjal-3368	371	5	enforcement	enforcement	NOUN
cjal-3368	371	6	is	be	AUX
cjal-3368	371	7	weak	weak	ADJ
cjal-3368	371	8	in	in	ADP
cjal-3368	371	9	china	china	PROPN
cjal-3368	371	10	249	249	NUM
cjal-3368	371	11	figure	figure	NOUN
cjal-3368	371	12	3	3	NUM
cjal-3368	371	13	.	.	PUNCT
cjal-3368	372	1	before	before	ADP
cjal-3368	372	2	and	and	CCONJ
cjal-3368	372	3	after	after	ADP
cjal-3368	372	4	revision	revision	NOUN
cjal-3368	372	5	of	of	ADP
cjal-3368	372	6	tax	tax	NOUN
cjal-3368	372	7	revenue	revenue	NOUN
cjal-3368	372	8	target	target	NOUN
cjal-3368	372	9	in	in	ADP
cjal-3368	372	10	bureau	bureau	PROPN
cjal-3368	372	11	p	p	X
cjal-3368	372	12	(	(	PUNCT
cjal-3368	372	13	2006–2015	2006–2015	NUM
cjal-3368	372	14	)	)	PUNCT
cjal-3368	372	15	(	(	PUNCT
cjal-3368	372	16	millions	million	NOUN
cjal-3368	372	17	,	,	PUNCT
cjal-3368	372	18	rmb	rmb	NOUN
cjal-3368	372	19	)	)	PUNCT
cjal-3368	372	20	why	why	SCONJ
cjal-3368	372	21	did	do	AUX
cjal-3368	372	22	the	the	DET
cjal-3368	372	23	municipal	municipal	ADJ
cjal-3368	372	24	tax	tax	NOUN
cjal-3368	372	25	office	office	NOUN
cjal-3368	372	26	approve	approve	VERB
cjal-3368	372	27	the	the	DET
cjal-3368	372	28	revision	revision	NOUN
cjal-3368	372	29	?	?	PUNCT
cjal-3368	373	1	it	it	PRON
cjal-3368	373	2	was	be	AUX
cjal-3368	373	3	because	because	SCONJ
cjal-3368	373	4	the	the	DET
cjal-3368	373	5	county	county	NOUN
cjal-3368	373	6	government	government	NOUN
cjal-3368	373	7	tried	try	VERB
cjal-3368	373	8	to	to	PART
cjal-3368	373	9	beautify	beautify	VERB
cjal-3368	373	10	the	the	DET
cjal-3368	373	11	annual	annual	ADJ
cjal-3368	373	12	performance	performance	NOUN
cjal-3368	373	13	.	.	PUNCT
cjal-3368	374	1	the	the	DET
cjal-3368	374	2	leader	leader	NOUN
cjal-3368	374	3	of	of	ADP
cjal-3368	374	4	the	the	DET
cjal-3368	374	5	county	county	NOUN
cjal-3368	374	6	government	government	NOUN
cjal-3368	374	7	mobilized	mobilize	VERB
cjal-3368	374	8	the	the	DET
cjal-3368	374	9	municipal	municipal	ADJ
cjal-3368	374	10	tax	tax	NOUN
cjal-3368	374	11	office	office	NOUN
cjal-3368	374	12	to	to	PART
cjal-3368	374	13	reduce	reduce	VERB
cjal-3368	374	14	the	the	DET
cjal-3368	374	15	tax	tax	NOUN
cjal-3368	374	16	revenue	revenue	NOUN
cjal-3368	374	17	target	target	NOUN
cjal-3368	374	18	.	.	PUNCT
cjal-3368	375	1	informal	informal	ADJ
cjal-3368	375	2	political	political	ADJ
cjal-3368	375	3	and	and	CCONJ
cjal-3368	375	4	social	social	ADJ
cjal-3368	375	5	networks	network	NOUN
cjal-3368	375	6	played	play	VERB
cjal-3368	375	7	roles	role	NOUN
cjal-3368	375	8	during	during	ADP
cjal-3368	375	9	the	the	DET
cjal-3368	375	10	negotiation	negotiation	NOUN
cjal-3368	375	11	.	.	PUNCT
cjal-3368	376	1	the	the	DET
cjal-3368	376	2	municipal	municipal	ADJ
cjal-3368	376	3	tax	tax	NOUN
cjal-3368	376	4	office	office	NOUN
cjal-3368	376	5	would	would	AUX
cjal-3368	376	6	examine	examine	VERB
cjal-3368	376	7	whether	whether	SCONJ
cjal-3368	376	8	the	the	DET
cjal-3368	376	9	target	target	NOUN
cjal-3368	376	10	assigned	assign	VERB
cjal-3368	376	11	by	by	ADP
cjal-3368	376	12	the	the	DET
cjal-3368	376	13	provincial	provincial	ADJ
cjal-3368	376	14	tax	tax	NOUN
cjal-3368	376	15	office	office	NOUN
cjal-3368	376	16	could	could	AUX
cjal-3368	376	17	be	be	AUX
cjal-3368	376	18	completed	complete	VERB
cjal-3368	376	19	.	.	PUNCT
cjal-3368	377	1	if	if	SCONJ
cjal-3368	377	2	it	it	PRON
cjal-3368	377	3	could	could	AUX
cjal-3368	377	4	,	,	PUNCT
cjal-3368	377	5	they	they	PRON
cjal-3368	377	6	would	would	AUX
cjal-3368	377	7	increase	increase	VERB
cjal-3368	377	8	the	the	DET
cjal-3368	377	9	targets	target	NOUN
cjal-3368	377	10	for	for	ADP
cjal-3368	377	11	the	the	DET
cjal-3368	377	12	developed	develop	VERB
cjal-3368	377	13	counties	county	NOUN
cjal-3368	377	14	and	and	CCONJ
cjal-3368	377	15	reduce	reduce	VERB
cjal-3368	377	16	the	the	DET
cjal-3368	377	17	targets	target	NOUN
cjal-3368	377	18	for	for	ADP
cjal-3368	377	19	the	the	DET
cjal-3368	377	20	underdeveloped	underdeveloped	ADJ
cjal-3368	377	21	counties	county	NOUN
cjal-3368	377	22	.	.	PUNCT
cjal-3368	378	1	all	all	DET
cjal-3368	378	2	parties	party	NOUN
cjal-3368	378	3	favored	favor	VERB
cjal-3368	378	4	this	this	DET
cjal-3368	378	5	win	win	NOUN
cjal-3368	378	6	-	-	PUNCT
cjal-3368	378	7	win	win	NOUN
cjal-3368	378	8	outcome	outcome	NOUN
cjal-3368	378	9	.	.	PUNCT
cjal-3368	379	1	that	that	DET
cjal-3368	379	2	pattern	pattern	NOUN
cjal-3368	379	3	was	be	AUX
cjal-3368	379	4	duplicated	duplicate	VERB
cjal-3368	379	5	at	at	ADP
cjal-3368	379	6	different	different	ADJ
cjal-3368	379	7	levels	level	NOUN
cjal-3368	379	8	of	of	ADP
cjal-3368	379	9	government	government	NOUN
cjal-3368	379	10	and	and	CCONJ
cjal-3368	379	11	tax	tax	NOUN
cjal-3368	379	12	offices	office	NOUN
cjal-3368	379	13	.	.	PUNCT
cjal-3368	380	1	somewhat	somewhat	ADV
cjal-3368	380	2	difficult	difficult	ADJ
cjal-3368	380	3	to	to	PART
cjal-3368	380	4	fulfil	fulfil	VERB
cjal-3368	380	5	the	the	DET
cjal-3368	380	6	tax	tax	NOUN
cjal-3368	380	7	revenue	revenue	NOUN
cjal-3368	380	8	targets	target	NOUN
cjal-3368	380	9	when	when	SCONJ
cjal-3368	380	10	it	it	PRON
cjal-3368	380	11	was	be	AUX
cjal-3368	380	12	a	a	DET
cjal-3368	380	13	bit	bit	NOUN
cjal-3368	380	14	hard	hard	ADJ
cjal-3368	380	15	to	to	PART
cjal-3368	380	16	meet	meet	VERB
cjal-3368	380	17	the	the	DET
cjal-3368	380	18	tax	tax	NOUN
cjal-3368	380	19	revenue	revenue	NOUN
cjal-3368	380	20	target	target	NOUN
cjal-3368	380	21	on	on	ADP
cjal-3368	380	22	time	time	NOUN
cjal-3368	380	23	,	,	PUNCT
cjal-3368	380	24	tax	tax	NOUN
cjal-3368	380	25	bureaus	bureaus	NOUN
cjal-3368	380	26	might	might	AUX
cjal-3368	380	27	either	either	CCONJ
cjal-3368	380	28	seek	seek	VERB
cjal-3368	380	29	help	help	NOUN
cjal-3368	380	30	from	from	ADP
cjal-3368	380	31	the	the	DET
cjal-3368	380	32	local	local	ADJ
cjal-3368	380	33	larger	large	ADJ
cjal-3368	380	34	businesses	business	NOUN
cjal-3368	380	35	or	or	CCONJ
cjal-3368	380	36	audit	audit	VERB
cjal-3368	380	37	a	a	DET
cjal-3368	380	38	company	company	NOUN
cjal-3368	380	39	that	that	PRON
cjal-3368	380	40	was	be	AUX
cjal-3368	380	41	suspected	suspect	VERB
cjal-3368	380	42	of	of	ADP
cjal-3368	380	43	evading	evade	VERB
cjal-3368	380	44	250	250	NUM
cjal-3368	380	45	columbia	columbia	PROPN
cjal-3368	380	46	journal	journal	NOUN
cjal-3368	380	47	of	of	ADP
cjal-3368	380	48	asian	asian	ADJ
cjal-3368	380	49	law	law	NOUN
cjal-3368	381	1	[	[	X
cjal-3368	381	2	vol	vol	NOUN
cjal-3368	381	3	.	.	PUNCT
cjal-3368	382	1	31:218	31:218	NUM
cjal-3368	382	2	taxes	taxis	NOUN
cjal-3368	382	3	.	.	PUNCT
cjal-3368	383	1	to	to	PART
cjal-3368	383	2	reduce	reduce	VERB
cjal-3368	383	3	the	the	DET
cjal-3368	383	4	enforcement	enforcement	NOUN
cjal-3368	383	5	cost	cost	NOUN
cjal-3368	383	6	,	,	PUNCT
cjal-3368	383	7	tax	tax	NOUN
cjal-3368	383	8	officials	official	NOUN
cjal-3368	383	9	required	require	VERB
cjal-3368	383	10	the	the	DET
cjal-3368	383	11	taxpayers	taxpayer	NOUN
cjal-3368	383	12	to	to	ADP
cjal-3368	383	13	self	self	NOUN
cjal-3368	383	14	-	-	PUNCT
cjal-3368	383	15	check	check	NOUN
cjal-3368	383	16	.	.	PUNCT
cjal-3368	384	1	if	if	SCONJ
cjal-3368	384	2	taxpayers	taxpayer	NOUN
cjal-3368	384	3	found	find	VERB
cjal-3368	384	4	something	something	PRON
cjal-3368	384	5	wrong	wrong	ADJ
cjal-3368	384	6	with	with	ADP
cjal-3368	384	7	their	their	PRON
cjal-3368	384	8	tax	tax	NOUN
cjal-3368	384	9	return	return	NOUN
cjal-3368	384	10	,	,	PUNCT
cjal-3368	384	11	they	they	PRON
cjal-3368	384	12	would	would	AUX
cjal-3368	384	13	pay	pay	VERB
cjal-3368	384	14	arrears	arrear	NOUN
cjal-3368	384	15	.	.	PUNCT
cjal-3368	385	1	this	this	PRON
cjal-3368	385	2	was	be	AUX
cjal-3368	385	3	socalled	socalle	VERB
cjal-3368	385	4	self	self	NOUN
cjal-3368	385	5	-	-	PUNCT
cjal-3368	385	6	correction	correction	NOUN
cjal-3368	385	7	.	.	PUNCT
cjal-3368	386	1	if	if	SCONJ
cjal-3368	386	2	taxpayers	taxpayer	NOUN
cjal-3368	386	3	failed	fail	VERB
cjal-3368	386	4	to	to	PART
cjal-3368	386	5	check	check	VERB
cjal-3368	386	6	themselves	themselves	PRON
cjal-3368	386	7	properly	properly	ADV
cjal-3368	386	8	,	,	PUNCT
cjal-3368	386	9	tax	tax	NOUN
cjal-3368	386	10	officials	official	NOUN
cjal-3368	386	11	would	would	AUX
cjal-3368	386	12	investigate	investigate	VERB
cjal-3368	386	13	on	on	ADP
cjal-3368	386	14	the	the	DET
cjal-3368	386	15	spot	spot	NOUN
cjal-3368	386	16	.	.	PUNCT
cjal-3368	387	1	taxpayers	taxpayer	NOUN
cjal-3368	387	2	were	be	AUX
cjal-3368	387	3	afraid	afraid	ADJ
cjal-3368	387	4	of	of	ADP
cjal-3368	387	5	detection	detection	NOUN
cjal-3368	387	6	and	and	CCONJ
cjal-3368	387	7	sanctions	sanction	NOUN
cjal-3368	387	8	so	so	SCONJ
cjal-3368	387	9	that	that	SCONJ
cjal-3368	387	10	they	they	PRON
cjal-3368	387	11	normally	normally	ADV
cjal-3368	387	12	paid	pay	VERB
cjal-3368	387	13	a	a	DET
cjal-3368	387	14	certain	certain	ADJ
cjal-3368	387	15	amount	amount	NOUN
cjal-3368	387	16	of	of	ADP
cjal-3368	387	17	taxes	taxis	NOUN
cjal-3368	387	18	extra	extra	ADJ
cjal-3368	387	19	to	to	ADP
cjal-3368	387	20	the	the	DET
cjal-3368	387	21	local	local	ADJ
cjal-3368	387	22	tax	tax	NOUN
cjal-3368	387	23	authorities	authority	NOUN
cjal-3368	387	24	.	.	PUNCT
cjal-3368	388	1	the	the	DET
cjal-3368	388	2	solution	solution	NOUN
cjal-3368	388	3	was	be	AUX
cjal-3368	388	4	effective	effective	ADJ
cjal-3368	388	5	to	to	PART
cjal-3368	388	6	ensure	ensure	VERB
cjal-3368	388	7	the	the	DET
cjal-3368	388	8	tax	tax	NOUN
cjal-3368	388	9	authorities	authority	NOUN
cjal-3368	388	10	to	to	PART
cjal-3368	388	11	complete	complete	VERB
cjal-3368	388	12	the	the	DET
cjal-3368	388	13	revenue	revenue	NOUN
cjal-3368	388	14	targets	target	NOUN
cjal-3368	388	15	.	.	PUNCT
cjal-3368	389	1	weak	weak	ADJ
cjal-3368	389	2	enforcement	enforcement	NOUN
cjal-3368	389	3	when	when	SCONJ
cjal-3368	389	4	the	the	DET
cjal-3368	389	5	costs	cost	NOUN
cjal-3368	389	6	of	of	ADP
cjal-3368	389	7	enforcement	enforcement	NOUN
cjal-3368	389	8	were	be	AUX
cjal-3368	389	9	high	high	ADJ
cjal-3368	389	10	while	while	SCONJ
cjal-3368	389	11	its	its	PRON
cjal-3368	389	12	benefits	benefit	NOUN
cjal-3368	389	13	were	be	AUX
cjal-3368	389	14	low	low	ADJ
cjal-3368	389	15	,	,	PUNCT
cjal-3368	389	16	tax	tax	NOUN
cjal-3368	389	17	agencies	agency	NOUN
cjal-3368	389	18	had	have	VERB
cjal-3368	389	19	no	no	DET
cjal-3368	389	20	motivation	motivation	NOUN
cjal-3368	389	21	to	to	PART
cjal-3368	389	22	enforce	enforce	VERB
cjal-3368	389	23	it	it	PRON
cjal-3368	389	24	.	.	PUNCT
cjal-3368	390	1	to	to	PART
cjal-3368	390	2	illustrate	illustrate	VERB
cjal-3368	390	3	,	,	PUNCT
cjal-3368	390	4	tax	tax	NOUN
cjal-3368	390	5	agencies	agency	NOUN
cjal-3368	390	6	avoided	avoid	VERB
cjal-3368	390	7	detecting	detect	VERB
cjal-3368	390	8	small	small	ADJ
cjal-3368	390	9	offences	offence	NOUN
cjal-3368	390	10	,	,	PUNCT
cjal-3368	390	11	which	which	PRON
cjal-3368	390	12	were	be	AUX
cjal-3368	390	13	difficult	difficult	ADJ
cjal-3368	390	14	to	to	PART
cjal-3368	390	15	find	find	VERB
cjal-3368	390	16	.	.	PUNCT
cjal-3368	391	1	according	accord	VERB
cjal-3368	391	2	to	to	ADP
cjal-3368	391	3	stigler	stigler	NOUN
cjal-3368	391	4	’s	’s	PART
cjal-3368	391	5	optimum	optimum	ADJ
cjal-3368	391	6	enforcement	enforcement	NOUN
cjal-3368	391	7	of	of	ADP
cjal-3368	391	8	laws	law	NOUN
cjal-3368	391	9	,	,	PUNCT
cjal-3368	391	10	“	"	PUNCT
cjal-3368	391	11	the	the	DET
cjal-3368	391	12	state	state	NOUN
cjal-3368	391	13	will	will	AUX
cjal-3368	391	14	pursue	pursue	VERB
cjal-3368	391	15	more	more	ADJ
cjal-3368	391	16	tenaciously	tenaciously	ADV
cjal-3368	391	17	the	the	DET
cjal-3368	391	18	offender	offender	NOUN
cjal-3368	391	19	who	who	PRON
cjal-3368	391	20	commits	commit	VERB
cjal-3368	391	21	a	a	DET
cjal-3368	391	22	larger	large	ADJ
cjal-3368	391	23	crime	crime	NOUN
cjal-3368	391	24	(	(	PUNCT
cjal-3368	391	25	or	or	CCONJ
cjal-3368	391	26	repetitive	repetitive	ADJ
cjal-3368	391	27	crimes	crime	NOUN
cjal-3368	391	28	)	)	PUNCT
cjal-3368	391	29	and	and	CCONJ
cjal-3368	391	30	thus	thus	ADV
cjal-3368	391	31	increase	increase	VERB
cjal-3368	391	32	also	also	ADV
cjal-3368	391	33	the	the	DET
cjal-3368	391	34	probability	probability	NOUN
cjal-3368	391	35	of	of	ADP
cjal-3368	391	36	apprehending	apprehend	VERB
cjal-3368	391	37	him	he	PRON
cjal-3368	391	38	.	.	PUNCT
cjal-3368	392	1	”74	”74	VERB
cjal-3368	392	2	combatting	combat	VERB
cjal-3368	392	3	tax	tax	NOUN
cjal-3368	392	4	evasions	evasion	NOUN
cjal-3368	392	5	by	by	ADP
cjal-3368	392	6	small	small	ADJ
cjal-3368	392	7	and	and	CCONJ
cjal-3368	392	8	medium	medium	ADJ
cjal-3368	392	9	sized	sized	ADJ
cjal-3368	392	10	companies	company	NOUN
cjal-3368	392	11	required	require	VERB
cjal-3368	392	12	more	more	ADJ
cjal-3368	392	13	manpower	manpower	NOUN
cjal-3368	392	14	,	,	PUNCT
cjal-3368	392	15	financial	financial	ADJ
cjal-3368	392	16	resources	resource	NOUN
cjal-3368	392	17	,	,	PUNCT
cjal-3368	392	18	information	information	NOUN
cjal-3368	392	19	and	and	CCONJ
cjal-3368	392	20	so	so	ADV
cjal-3368	392	21	forth	forth	ADV
cjal-3368	392	22	.	.	PUNCT
cjal-3368	393	1	it	it	PRON
cjal-3368	393	2	was	be	AUX
cjal-3368	393	3	also	also	ADV
cjal-3368	393	4	risky	risky	ADJ
cjal-3368	393	5	for	for	ADP
cjal-3368	393	6	tax	tax	NOUN
cjal-3368	393	7	agents	agent	NOUN
cjal-3368	393	8	as	as	SCONJ
cjal-3368	393	9	the	the	DET
cjal-3368	393	10	law	law	NOUN
cjal-3368	393	11	enforcement	enforcement	NOUN
cjal-3368	393	12	could	could	AUX
cjal-3368	393	13	break	break	VERB
cjal-3368	393	14	their	their	PRON
cjal-3368	393	15	political	political	ADJ
cjal-3368	393	16	and	and	CCONJ
cjal-3368	393	17	social	social	ADJ
cjal-3368	393	18	network	network	NOUN
cjal-3368	393	19	,	,	PUNCT
cjal-3368	393	20	which	which	PRON
cjal-3368	393	21	might	might	AUX
cjal-3368	393	22	bring	bring	VERB
cjal-3368	393	23	high	high	ADJ
cjal-3368	393	24	personal	personal	ADJ
cjal-3368	393	25	cost	cost	NOUN
cjal-3368	393	26	.	.	PUNCT
cjal-3368	394	1	on	on	ADP
cjal-3368	394	2	the	the	DET
cjal-3368	394	3	other	other	ADJ
cjal-3368	394	4	hand	hand	NOUN
cjal-3368	394	5	,	,	PUNCT
cjal-3368	394	6	detecting	detect	VERB
cjal-3368	394	7	small	small	ADJ
cjal-3368	394	8	or	or	CCONJ
cjal-3368	394	9	minor	minor	ADJ
cjal-3368	394	10	offences	offence	NOUN
cjal-3368	394	11	achieved	achieve	VERB
cjal-3368	394	12	little	little	ADJ
cjal-3368	394	13	compliance	compliance	NOUN
cjal-3368	394	14	.	.	PUNCT
cjal-3368	395	1	the	the	DET
cjal-3368	395	2	vice	vice	NOUN
cjal-3368	395	3	-	-	NOUN
cjal-3368	395	4	chief	chief	NOUN
cjal-3368	395	5	of	of	ADP
cjal-3368	395	6	the	the	DET
cjal-3368	395	7	fifth	fifth	ADJ
cjal-3368	395	8	tax	tax	NOUN
cjal-3368	395	9	branch	branch	NOUN
cjal-3368	395	10	of	of	ADP
cjal-3368	395	11	bureau	bureau	PROPN
cjal-3368	395	12	p	p	X
cjal-3368	395	13	(	(	PUNCT
cjal-3368	395	14	p2	p2	PROPN
cjal-3368	395	15	)	)	PUNCT
cjal-3368	395	16	said	say	VERB
cjal-3368	395	17	:	:	PUNCT
cjal-3368	395	18	there	there	PRON
cjal-3368	395	19	are	be	VERB
cjal-3368	395	20	six	six	NUM
cjal-3368	395	21	tax	tax	NOUN
cjal-3368	395	22	branches	branch	NOUN
cjal-3368	395	23	with	with	ADP
cjal-3368	395	24	approximately	approximately	ADV
cjal-3368	395	25	forty	forty	NUM
cjal-3368	395	26	tax	tax	NOUN
cjal-3368	395	27	officials	official	NOUN
cjal-3368	395	28	in	in	ADP
cjal-3368	395	29	bureau	bureau	PROPN
cjal-3368	395	30	p.	p.	NOUN
cjal-3368	395	31	some	some	PRON
cjal-3368	395	32	of	of	ADP
cjal-3368	395	33	them	they	PRON
cjal-3368	395	34	lack	lack	VERB
cjal-3368	395	35	specialized	specialized	ADJ
cjal-3368	395	36	tax	tax	NOUN
cjal-3368	395	37	knowledge	knowledge	NOUN
cjal-3368	395	38	and	and	CCONJ
cjal-3368	395	39	some	some	PRON
cjal-3368	395	40	of	of	ADP
cjal-3368	395	41	them	they	PRON
cjal-3368	395	42	are	be	AUX
cjal-3368	395	43	too	too	ADV
cjal-3368	395	44	young	young	ADJ
cjal-3368	395	45	to	to	PART
cjal-3368	395	46	have	have	VERB
cjal-3368	395	47	experience	experience	NOUN
cjal-3368	395	48	.	.	PUNCT
cjal-3368	396	1	except	except	SCONJ
cjal-3368	396	2	for	for	ADP
cjal-3368	396	3	them	they	PRON
cjal-3368	396	4	,	,	PUNCT
cjal-3368	396	5	there	there	PRON
cjal-3368	396	6	are	be	VERB
cjal-3368	396	7	only	only	ADV
cjal-3368	396	8	twenty	twenty	NUM
cjal-3368	396	9	experienced	experienced	ADJ
cjal-3368	396	10	auditors	auditor	NOUN
cjal-3368	396	11	.	.	PUNCT
cjal-3368	397	1	some	some	DET
cjal-3368	397	2	tax	tax	NOUN
cjal-3368	397	3	evasions	evasion	NOUN
cjal-3368	397	4	are	be	AUX
cjal-3368	397	5	very	very	ADV
cjal-3368	397	6	difficult	difficult	ADJ
cjal-3368	397	7	to	to	PART
cjal-3368	397	8	find	find	VERB
cjal-3368	397	9	.	.	PUNCT
cjal-3368	398	1	the	the	DET
cjal-3368	398	2	cash	cash	NOUN
cjal-3368	398	3	economy	economy	NOUN
cjal-3368	398	4	is	be	AUX
cjal-3368	398	5	everywhere	everywhere	ADV
cjal-3368	398	6	in	in	ADP
cjal-3368	398	7	china	china	PROPN
cjal-3368	398	8	.	.	PUNCT
cjal-3368	399	1	it	it	PRON
cjal-3368	399	2	is	be	AUX
cjal-3368	399	3	74	74	NUM
cjal-3368	399	4	stigler	stigler	NOUN
cjal-3368	399	5	,	,	PUNCT
cjal-3368	399	6	supra	supra	PROPN
cjal-3368	399	7	note	note	PROPN
cjal-3368	399	8	56	56	NUM
cjal-3368	399	9	.	.	NOUN
cjal-3368	399	10	2018	2018	NUM
cjal-3368	399	11	]	]	PUNCT
cjal-3368	399	12	why	why	SCONJ
cjal-3368	399	13	law	law	NOUN
cjal-3368	399	14	enforcement	enforcement	NOUN
cjal-3368	399	15	is	be	AUX
cjal-3368	399	16	weak	weak	ADJ
cjal-3368	399	17	in	in	ADP
cjal-3368	399	18	china	china	PROPN
cjal-3368	399	19	251	251	NUM
cjal-3368	399	20	useless	useless	ADJ
cjal-3368	399	21	to	to	PART
cjal-3368	399	22	detect	detect	VERB
cjal-3368	399	23	those	those	DET
cjal-3368	399	24	evasions	evasion	NOUN
cjal-3368	399	25	if	if	SCONJ
cjal-3368	399	26	everyone	everyone	PRON
cjal-3368	399	27	disobeys	disobey	VERB
cjal-3368	399	28	the	the	DET
cjal-3368	399	29	law	law	NOUN
cjal-3368	399	30	.	.	PUNCT
cjal-3368	400	1	you	you	PRON
cjal-3368	400	2	stop	stop	VERB
cjal-3368	400	3	one	one	NUM
cjal-3368	400	4	,	,	PUNCT
cjal-3368	400	5	others	other	NOUN
cjal-3368	400	6	continue	continue	VERB
cjal-3368	400	7	.	.	PUNCT
cjal-3368	401	1	the	the	DET
cjal-3368	401	2	chief	chief	NOUN
cjal-3368	401	3	of	of	ADP
cjal-3368	401	4	the	the	DET
cjal-3368	401	5	first	first	ADJ
cjal-3368	401	6	tax	tax	NOUN
cjal-3368	401	7	branch	branch	NOUN
cjal-3368	401	8	of	of	ADP
cjal-3368	401	9	bureau	bureau	PROPN
cjal-3368	401	10	p	p	PROPN
cjal-3368	401	11	(	(	PUNCT
cjal-3368	401	12	p3	p3	PROPN
cjal-3368	401	13	)	)	PUNCT
cjal-3368	401	14	further	far	ADV
cjal-3368	401	15	explained	explain	VERB
cjal-3368	401	16	:	:	PUNCT
cjal-3368	401	17	the	the	PRON
cjal-3368	401	18	larger	large	ADJ
cjal-3368	401	19	the	the	DET
cjal-3368	401	20	size	size	NOUN
cjal-3368	401	21	of	of	ADP
cjal-3368	401	22	the	the	DET
cjal-3368	401	23	companies	company	NOUN
cjal-3368	401	24	,	,	PUNCT
cjal-3368	401	25	the	the	DET
cjal-3368	401	26	better	well	ADJ
cjal-3368	401	27	compliance	compliance	NOUN
cjal-3368	401	28	they	they	PRON
cjal-3368	401	29	have	have	VERB
cjal-3368	401	30	.	.	PUNCT
cjal-3368	402	1	firstly	firstly	ADV
cjal-3368	402	2	,	,	PUNCT
cjal-3368	402	3	larger	large	ADJ
cjal-3368	402	4	companies	company	NOUN
cjal-3368	402	5	should	should	AUX
cjal-3368	402	6	build	build	VERB
cjal-3368	402	7	up	up	ADP
cjal-3368	402	8	a	a	DET
cjal-3368	402	9	transparent	transparent	ADJ
cjal-3368	402	10	information	information	NOUN
cjal-3368	402	11	system	system	NOUN
cjal-3368	402	12	,	,	PUNCT
cjal-3368	402	13	so	so	SCONJ
cjal-3368	402	14	they	they	PRON
cjal-3368	402	15	should	should	AUX
cjal-3368	402	16	comply	comply	VERB
cjal-3368	402	17	with	with	ADP
cjal-3368	402	18	the	the	DET
cjal-3368	402	19	law	law	NOUN
cjal-3368	402	20	voluntarily	voluntarily	ADV
cjal-3368	402	21	.	.	PUNCT
cjal-3368	403	1	otherwise	otherwise	ADV
cjal-3368	403	2	,	,	PUNCT
cjal-3368	403	3	they	they	PRON
cjal-3368	403	4	are	be	AUX
cjal-3368	403	5	easy	easy	ADJ
cjal-3368	403	6	to	to	PART
cjal-3368	403	7	to	to	PART
cjal-3368	403	8	be	be	AUX
cjal-3368	403	9	caught	catch	VERB
cjal-3368	403	10	…	…	PUNCT
cjal-3368	403	11	every	every	DET
cjal-3368	403	12	company	company	NOUN
cjal-3368	403	13	experiences	experience	VERB
cjal-3368	403	14	from	from	ADP
cjal-3368	403	15	the	the	DET
cjal-3368	403	16	youth	youth	NOUN
cjal-3368	403	17	to	to	ADP
cjal-3368	403	18	the	the	DET
cjal-3368	403	19	maturity	maturity	NOUN
cjal-3368	403	20	.	.	PUNCT
cjal-3368	404	1	at	at	ADP
cjal-3368	404	2	the	the	DET
cjal-3368	404	3	beginning	beginning	NOUN
cjal-3368	404	4	,	,	PUNCT
cjal-3368	404	5	they	they	PRON
cjal-3368	404	6	are	be	AUX
cjal-3368	404	7	struggling	struggle	VERB
cjal-3368	404	8	to	to	PART
cjal-3368	404	9	survive	survive	VERB
cjal-3368	404	10	so	so	SCONJ
cjal-3368	404	11	they	they	PRON
cjal-3368	404	12	are	be	AUX
cjal-3368	404	13	often	often	ADV
cjal-3368	404	14	unable	unable	ADJ
cjal-3368	404	15	to	to	PART
cjal-3368	404	16	pay	pay	VERB
cjal-3368	404	17	tax	tax	NOUN
cjal-3368	404	18	;	;	PUNCT
cjal-3368	404	19	when	when	SCONJ
cjal-3368	404	20	they	they	PRON
cjal-3368	404	21	become	become	VERB
cjal-3368	404	22	stronger	strong	ADJ
cjal-3368	404	23	,	,	PUNCT
cjal-3368	404	24	they	they	PRON
cjal-3368	404	25	care	care	VERB
cjal-3368	404	26	more	more	ADJ
cjal-3368	404	27	about	about	ADP
cjal-3368	404	28	their	their	PRON
cjal-3368	404	29	social	social	ADJ
cjal-3368	404	30	status	status	NOUN
cjal-3368	404	31	and	and	CCONJ
cjal-3368	404	32	reputation	reputation	NOUN
cjal-3368	404	33	.	.	PUNCT
cjal-3368	405	1	they	they	PRON
cjal-3368	405	2	also	also	ADV
cjal-3368	405	3	enjoy	enjoy	VERB
cjal-3368	405	4	more	more	ADV
cjal-3368	405	5	political	political	ADJ
cjal-3368	405	6	and	and	CCONJ
cjal-3368	405	7	economic	economic	ADJ
cjal-3368	405	8	benefits	benefit	NOUN
cjal-3368	405	9	—	—	PUNCT
cjal-3368	405	10	for	for	ADP
cjal-3368	405	11	example	example	NOUN
cjal-3368	405	12	,	,	PUNCT
cjal-3368	405	13	tax	tax	NOUN
cjal-3368	405	14	relief	relief	NOUN
cjal-3368	405	15	,	,	PUNCT
cjal-3368	405	16	project	project	NOUN
cjal-3368	405	17	support	support	NOUN
cjal-3368	405	18	and	and	CCONJ
cjal-3368	405	19	funding	funding	NOUN
cjal-3368	405	20	.	.	PUNCT
cjal-3368	406	1	compared	compare	VERB
cjal-3368	406	2	with	with	ADP
cjal-3368	406	3	larger	large	ADJ
cjal-3368	406	4	companies	company	NOUN
cjal-3368	406	5	,	,	PUNCT
cjal-3368	406	6	small	small	ADJ
cjal-3368	406	7	and	and	CCONJ
cjal-3368	406	8	medium	medium	ADJ
cjal-3368	406	9	-	-	PUNCT
cjal-3368	406	10	sized	sized	ADJ
cjal-3368	406	11	companies	company	NOUN
cjal-3368	406	12	contributed	contribute	VERB
cjal-3368	406	13	a	a	DET
cjal-3368	406	14	small	small	ADJ
cjal-3368	406	15	amount	amount	NOUN
cjal-3368	406	16	of	of	ADP
cjal-3368	406	17	revenue	revenue	NOUN
cjal-3368	406	18	to	to	ADP
cjal-3368	406	19	tax	tax	NOUN
cjal-3368	406	20	bureaus	bureaus	NOUN
cjal-3368	406	21	.	.	PUNCT
cjal-3368	407	1	the	the	DET
cjal-3368	407	2	major	major	ADJ
cjal-3368	407	3	revenue	revenue	NOUN
cjal-3368	407	4	resource	resource	NOUN
cjal-3368	407	5	for	for	ADP
cjal-3368	407	6	bureau	bureau	NOUN
cjal-3368	407	7	r	r	NOUN
cjal-3368	407	8	was	be	AUX
cjal-3368	407	9	the	the	DET
cjal-3368	407	10	property	property	NOUN
cjal-3368	407	11	industry	industry	NOUN
cjal-3368	407	12	.	.	PUNCT
cjal-3368	408	1	except	except	SCONJ
cjal-3368	408	2	for	for	ADP
cjal-3368	408	3	business	business	NOUN
cjal-3368	408	4	tax	tax	NOUN
cjal-3368	408	5	(	(	PUNCT
cjal-3368	408	6	43.96	43.96	NUM
cjal-3368	408	7	per	per	ADP
cjal-3368	408	8	cent	cent	NOUN
cjal-3368	408	9	)	)	PUNCT
cjal-3368	408	10	,	,	PUNCT
cjal-3368	408	11	land	land	NOUN
cjal-3368	408	12	use	use	NOUN
cjal-3368	408	13	tax	tax	NOUN
cjal-3368	408	14	,	,	PUNCT
cjal-3368	408	15	property	property	NOUN
cjal-3368	408	16	tax	tax	NOUN
cjal-3368	408	17	,	,	PUNCT
cjal-3368	408	18	vat	vat	NOUN
cjal-3368	408	19	on	on	ADP
cjal-3368	408	20	land	land	NOUN
cjal-3368	408	21	,	,	PUNCT
cjal-3368	408	22	tax	tax	NOUN
cjal-3368	408	23	on	on	ADP
cjal-3368	408	24	farmland	farmland	NOUN
cjal-3368	408	25	occupation	occupation	NOUN
cjal-3368	408	26	and	and	CCONJ
cjal-3368	408	27	deed	deed	NOUN
cjal-3368	408	28	tax	tax	NOUN
cjal-3368	408	29	(	(	PUNCT
cjal-3368	408	30	16.81	16.81	NUM
cjal-3368	408	31	per	per	ADP
cjal-3368	408	32	cent	cent	NOUN
cjal-3368	408	33	)	)	PUNCT
cjal-3368	408	34	were	be	AUX
cjal-3368	408	35	all	all	ADV
cjal-3368	408	36	related	related	ADJ
cjal-3368	408	37	to	to	ADP
cjal-3368	408	38	the	the	DET
cjal-3368	408	39	real	real	ADJ
cjal-3368	408	40	estate	estate	NOUN
cjal-3368	408	41	industry	industry	NOUN
cjal-3368	408	42	.	.	PUNCT
cjal-3368	409	1	the	the	DET
cjal-3368	409	2	taxes	taxis	NOUN
cjal-3368	409	3	levied	levy	VERB
cjal-3368	409	4	from	from	ADP
cjal-3368	409	5	the	the	DET
cjal-3368	409	6	architecture	architecture	NOUN
cjal-3368	409	7	industry	industry	NOUN
cjal-3368	409	8	and	and	CCONJ
cjal-3368	409	9	real	real	ADJ
cjal-3368	409	10	estate	estate	NOUN
cjal-3368	409	11	accounted	account	VERB
cjal-3368	409	12	for	for	ADP
cjal-3368	409	13	88.22	88.22	NUM
cjal-3368	409	14	per	per	ADP
cjal-3368	409	15	cent	cent	NOUN
cjal-3368	409	16	of	of	ADP
cjal-3368	409	17	the	the	DET
cjal-3368	409	18	annual	annual	ADJ
cjal-3368	409	19	tax	tax	NOUN
cjal-3368	409	20	revenue	revenue	NOUN
cjal-3368	409	21	from	from	ADP
cjal-3368	409	22	2012	2012	NUM
cjal-3368	409	23	to	to	ADP
cjal-3368	409	24	2015	2015	NUM
cjal-3368	409	25	.	.	PUNCT
cjal-3368	410	1	larger	large	ADJ
cjal-3368	410	2	businesses	business	NOUN
cjal-3368	410	3	contributed	contribute	VERB
cjal-3368	410	4	83.27	83.27	NUM
cjal-3368	410	5	per	per	ADP
cjal-3368	410	6	cent	cent	NOUN
cjal-3368	410	7	to	to	ADP
cjal-3368	410	8	the	the	DET
cjal-3368	410	9	tax	tax	NOUN
cjal-3368	410	10	revenue	revenue	NOUN
cjal-3368	410	11	.	.	PUNCT
cjal-3368	411	1	heavy	heavy	ADJ
cjal-3368	411	2	reliance	reliance	NOUN
cjal-3368	411	3	on	on	ADP
cjal-3368	411	4	the	the	DET
cjal-3368	411	5	real	real	ADJ
cjal-3368	411	6	estate	estate	NOUN
cjal-3368	411	7	industry	industry	NOUN
cjal-3368	411	8	in	in	ADP
cjal-3368	411	9	local	local	ADJ
cjal-3368	411	10	government	government	NOUN
cjal-3368	411	11	was	be	AUX
cjal-3368	411	12	not	not	PART
cjal-3368	411	13	new	new	ADJ
cjal-3368	411	14	in	in	ADP
cjal-3368	411	15	china	china	PROPN
cjal-3368	411	16	.	.	PUNCT
cjal-3368	412	1	zhou	zhou	PROPN
cjal-3368	412	2	suggested	suggest	VERB
cjal-3368	412	3	that	that	SCONJ
cjal-3368	412	4	grassroots	grassroots	ADJ
cjal-3368	412	5	governments	government	NOUN
cjal-3368	412	6	uphold	uphold	VERB
cjal-3368	412	7	urbanization	urbanization	NOUN
cjal-3368	412	8	because	because	SCONJ
cjal-3368	412	9	they	they	PRON
cjal-3368	412	10	earn	earn	VERB
cjal-3368	412	11	revenues	revenue	NOUN
cjal-3368	412	12	through	through	ADP
cjal-3368	412	13	developing	develop	VERB
cjal-3368	412	14	the	the	DET
cjal-3368	412	15	real	real	ADJ
cjal-3368	412	16	estate	estate	NOUN
cjal-3368	412	17	industry.75	industry.75	PROPN
cjal-3368	412	18	in	in	ADP
cjal-3368	412	19	bureau	bureau	PROPN
cjal-3368	412	20	p	p	X
cjal-3368	412	21	,	,	PUNCT
cjal-3368	412	22	ten	ten	NUM
cjal-3368	412	23	larger	large	ADJ
cjal-3368	412	24	companies	company	NOUN
cjal-3368	412	25	whose	whose	DET
cjal-3368	412	26	annual	annual	ADJ
cjal-3368	412	27	amount	amount	NOUN
cjal-3368	412	28	of	of	ADP
cjal-3368	412	29	tax	tax	NOUN
cjal-3368	412	30	payment	payment	NOUN
cjal-3368	412	31	exceeded	exceed	VERB
cjal-3368	412	32	10	10	NUM
cjal-3368	412	33	million	million	NUM
cjal-3368	412	34	rmb	rmb	NOUN
cjal-3368	412	35	paid	pay	VERB
cjal-3368	412	36	38.7	38.7	NUM
cjal-3368	412	37	per	per	ADP
cjal-3368	412	38	cent	cent	NOUN
cjal-3368	412	39	of	of	ADP
cjal-3368	412	40	the	the	DET
cjal-3368	412	41	annual	annual	ADJ
cjal-3368	412	42	tax	tax	NOUN
cjal-3368	412	43	revenue	revenue	NOUN
cjal-3368	412	44	;	;	PUNCT
cjal-3368	412	45	in	in	ADP
cjal-3368	412	46	addition	addition	NOUN
cjal-3368	412	47	,	,	PUNCT
cjal-3368	412	48	around	around	ADP
cjal-3368	412	49	130	130	NUM
cjal-3368	412	50	medium	medium	ADJ
cjal-3368	412	51	and	and	CCONJ
cjal-3368	412	52	larger	large	ADJ
cjal-3368	412	53	companies	company	NOUN
cjal-3368	412	54	whose	whose	DET
cjal-3368	412	55	annual	annual	ADJ
cjal-3368	412	56	amount	amount	NOUN
cjal-3368	412	57	of	of	ADP
cjal-3368	412	58	tax	tax	NOUN
cjal-3368	412	59	payment	payment	NOUN
cjal-3368	412	60	exceeded	exceed	VERB
cjal-3368	412	61	1	1	NUM
cjal-3368	412	62	million	million	NUM
cjal-3368	412	63	provided	provide	VERB
cjal-3368	412	64	75.96	75.96	NUM
cjal-3368	412	65	per	per	ADP
cjal-3368	412	66	cent	cent	NOUN
cjal-3368	412	67	of	of	ADP
cjal-3368	412	68	the	the	DET
cjal-3368	412	69	annual	annual	ADJ
cjal-3368	412	70	revenue	revenue	NOUN
cjal-3368	412	71	from	from	ADP
cjal-3368	412	72	2010	2010	NUM
cjal-3368	412	73	to	to	ADP
cjal-3368	412	74	2015	2015	NUM
cjal-3368	412	75	.	.	PUNCT
cjal-3368	413	1	in	in	ADP
cjal-3368	413	2	all	all	PRON
cjal-3368	413	3	,	,	PUNCT
cjal-3368	413	4	chinese	chinese	ADJ
cjal-3368	413	5	tax	tax	NOUN
cjal-3368	413	6	revenue	revenue	NOUN
cjal-3368	413	7	was	be	AUX
cjal-3368	413	8	largely	largely	ADV
cjal-3368	413	9	75	75	NUM
cjal-3368	413	10	zhou	zhou	NOUN
cjal-3368	413	11	,	,	PUNCT
cjal-3368	413	12	supra	supra	PROPN
cjal-3368	413	13	note	note	PROPN
cjal-3368	413	14	25	25	NUM
cjal-3368	413	15	.	.	NUM
cjal-3368	413	16	252	252	NUM
cjal-3368	413	17	columbia	columbia	PROPN
cjal-3368	413	18	journal	journal	NOUN
cjal-3368	413	19	of	of	ADP
cjal-3368	413	20	asian	asian	ADJ
cjal-3368	413	21	law	law	NOUN
cjal-3368	414	1	[	[	X
cjal-3368	414	2	vol	vol	NOUN
cjal-3368	414	3	.	.	PUNCT
cjal-3368	415	1	31:218	31:218	PROPN
cjal-3368	415	2	levied	levy	VERB
cjal-3368	415	3	from	from	ADP
cjal-3368	415	4	larger	large	ADJ
cjal-3368	415	5	businesses	business	NOUN
cjal-3368	415	6	and	and	CCONJ
cjal-3368	415	7	concentrated	concentrate	VERB
cjal-3368	415	8	on	on	ADP
cjal-3368	415	9	one	one	NUM
cjal-3368	415	10	or	or	CCONJ
cjal-3368	415	11	two	two	NUM
cjal-3368	415	12	significant	significant	ADJ
cjal-3368	415	13	industries	industry	NOUN
cjal-3368	415	14	.	.	PUNCT
cjal-3368	416	1	more	more	ADJ
cjal-3368	416	2	supervision	supervision	NOUN
cjal-3368	416	3	and	and	CCONJ
cjal-3368	416	4	audits	audits	NOUN
cjal-3368	416	5	on	on	ADP
cjal-3368	416	6	small	small	ADJ
cjal-3368	416	7	and	and	CCONJ
cjal-3368	416	8	medium	medium	ADJ
cjal-3368	416	9	-	-	PUNCT
cjal-3368	416	10	sized	sized	ADJ
cjal-3368	416	11	companies	company	NOUN
cjal-3368	416	12	made	make	VERB
cjal-3368	416	13	little	little	ADJ
cjal-3368	416	14	difference	difference	NOUN
cjal-3368	416	15	to	to	ADP
cjal-3368	416	16	the	the	DET
cjal-3368	416	17	total	total	ADJ
cjal-3368	416	18	tax	tax	NOUN
cjal-3368	416	19	revenues	revenue	NOUN
cjal-3368	416	20	,	,	PUNCT
cjal-3368	416	21	as	as	SCONJ
cjal-3368	416	22	did	do	VERB
cjal-3368	416	23	individual	individual	ADJ
cjal-3368	416	24	career	career	NOUN
cjal-3368	416	25	prospects	prospect	NOUN
cjal-3368	416	26	.	.	PUNCT
cjal-3368	417	1	to	to	PART
cjal-3368	417	2	avoid	avoid	VERB
cjal-3368	417	3	non	non	ADJ
cjal-3368	417	4	-	-	NOUN
cjal-3368	417	5	enforcement	enforcement	NOUN
cjal-3368	417	6	,	,	PUNCT
cjal-3368	417	7	some	some	DET
cjal-3368	417	8	indicators	indicator	NOUN
cjal-3368	417	9	of	of	ADP
cjal-3368	417	10	performance	performance	NOUN
cjal-3368	417	11	assessment	assessment	NOUN
cjal-3368	417	12	were	be	AUX
cjal-3368	417	13	added	add	VERB
cjal-3368	417	14	to	to	PART
cjal-3368	417	15	encourage	encourage	VERB
cjal-3368	417	16	the	the	DET
cjal-3368	417	17	frontline	frontline	NOUN
cjal-3368	417	18	tax	tax	NOUN
cjal-3368	417	19	agents	agent	NOUN
cjal-3368	417	20	to	to	PART
cjal-3368	417	21	investigate	investigate	VERB
cjal-3368	417	22	tax	tax	NOUN
cjal-3368	417	23	evasions	evasion	NOUN
cjal-3368	417	24	.	.	PUNCT
cjal-3368	418	1	the	the	PRON
cjal-3368	418	2	greater	great	ADJ
cjal-3368	418	3	the	the	DET
cjal-3368	418	4	audit	audit	NOUN
cjal-3368	418	5	revenue	revenue	NOUN
cjal-3368	418	6	,	,	PUNCT
cjal-3368	418	7	the	the	PRON
cjal-3368	418	8	higher	high	ADJ
cjal-3368	418	9	the	the	DET
cjal-3368	418	10	points	point	NOUN
cjal-3368	418	11	.	.	PUNCT
cjal-3368	419	1	in	in	ADP
cjal-3368	419	2	practice	practice	NOUN
cjal-3368	419	3	,	,	PUNCT
cjal-3368	419	4	the	the	DET
cjal-3368	419	5	mechanisms	mechanism	NOUN
cjal-3368	419	6	preventing	prevent	VERB
cjal-3368	419	7	tax	tax	NOUN
cjal-3368	419	8	officials	official	NOUN
cjal-3368	419	9	from	from	ADP
cjal-3368	419	10	weak	weak	ADJ
cjal-3368	419	11	enforcement	enforcement	NOUN
cjal-3368	419	12	were	be	AUX
cjal-3368	419	13	largely	largely	ADV
cjal-3368	419	14	ineffective	ineffective	ADJ
cjal-3368	419	15	but	but	CCONJ
cjal-3368	419	16	brought	bring	VERB
cjal-3368	419	17	new	new	ADJ
cjal-3368	419	18	problems	problem	NOUN
cjal-3368	419	19	.	.	PUNCT
cjal-3368	420	1	for	for	ADP
cjal-3368	420	2	instance	instance	NOUN
cjal-3368	420	3	,	,	PUNCT
cjal-3368	420	4	tax	tax	NOUN
cjal-3368	420	5	agencies	agency	NOUN
cjal-3368	420	6	might	might	AUX
cjal-3368	420	7	audit	audit	VERB
cjal-3368	420	8	selectively	selectively	ADV
cjal-3368	420	9	based	base	VERB
cjal-3368	420	10	on	on	ADP
cjal-3368	420	11	the	the	DET
cjal-3368	420	12	amount	amount	NOUN
cjal-3368	420	13	of	of	ADP
cjal-3368	420	14	possible	possible	ADJ
cjal-3368	420	15	arrears	arrear	NOUN
cjal-3368	420	16	payment	payment	NOUN
cjal-3368	420	17	,	,	PUNCT
cjal-3368	420	18	belated	belate	VERB
cjal-3368	420	19	payment	payment	NOUN
cjal-3368	420	20	and	and	CCONJ
cjal-3368	420	21	fines	fine	NOUN
cjal-3368	420	22	.	.	PUNCT
cjal-3368	421	1	negotiated	negotiate	VERB
cjal-3368	421	2	enforcement	enforcement	NOUN
cjal-3368	421	3	when	when	SCONJ
cjal-3368	421	4	the	the	DET
cjal-3368	421	5	costs	cost	NOUN
cjal-3368	421	6	and	and	CCONJ
cjal-3368	421	7	benefits	benefit	NOUN
cjal-3368	421	8	of	of	ADP
cjal-3368	421	9	enforcement	enforcement	NOUN
cjal-3368	421	10	were	be	AUX
cjal-3368	421	11	high	high	ADJ
cjal-3368	421	12	,	,	PUNCT
cjal-3368	421	13	tax	tax	NOUN
cjal-3368	421	14	bureaus	bureaus	NOUN
cjal-3368	421	15	preferred	prefer	VERB
cjal-3368	421	16	negotiation	negotiation	NOUN
cjal-3368	421	17	to	to	PART
cjal-3368	421	18	balance	balance	VERB
cjal-3368	421	19	the	the	DET
cjal-3368	421	20	interests	interest	NOUN
cjal-3368	421	21	of	of	ADP
cjal-3368	421	22	the	the	DET
cjal-3368	421	23	different	different	ADJ
cjal-3368	421	24	parties	party	NOUN
cjal-3368	421	25	.	.	PUNCT
cjal-3368	422	1	the	the	DET
cjal-3368	422	2	new	new	ADJ
cjal-3368	422	3	risk	risk	NOUN
cjal-3368	422	4	-	-	PUNCT
cjal-3368	422	5	based	base	VERB
cjal-3368	422	6	audit	audit	NOUN
cjal-3368	422	7	system	system	NOUN
cjal-3368	422	8	might	might	AUX
cjal-3368	422	9	allocate	allocate	VERB
cjal-3368	422	10	the	the	DET
cjal-3368	422	11	auditing	auditing	NOUN
cjal-3368	422	12	of	of	ADP
cjal-3368	422	13	large	large	ADJ
cjal-3368	422	14	businesses	business	NOUN
cjal-3368	422	15	.	.	PUNCT
cjal-3368	423	1	the	the	DET
cjal-3368	423	2	national	national	ADJ
cjal-3368	423	3	campaign	campaign	NOUN
cjal-3368	423	4	of	of	ADP
cjal-3368	423	5	combatting	combat	VERB
cjal-3368	423	6	illegal	illegal	ADJ
cjal-3368	423	7	vat	vat	NOUN
cjal-3368	423	8	invoices	invoice	NOUN
cjal-3368	423	9	might	might	AUX
cjal-3368	423	10	also	also	ADV
cjal-3368	423	11	lead	lead	VERB
cjal-3368	423	12	the	the	DET
cjal-3368	423	13	audit	audit	NOUN
cjal-3368	423	14	to	to	ADP
cjal-3368	423	15	some	some	DET
cjal-3368	423	16	medium	medium	ADJ
cjal-3368	423	17	and	and	CCONJ
cjal-3368	423	18	large	large	ADJ
cjal-3368	423	19	businesses	business	NOUN
cjal-3368	423	20	.	.	PUNCT
cjal-3368	424	1	auditing	audit	VERB
cjal-3368	424	2	medium	medium	ADJ
cjal-3368	424	3	or	or	CCONJ
cjal-3368	424	4	large	large	ADJ
cjal-3368	424	5	businesses	business	NOUN
cjal-3368	424	6	brought	bring	VERB
cjal-3368	424	7	high	high	ADJ
cjal-3368	424	8	costs	cost	NOUN
cjal-3368	424	9	and	and	CCONJ
cjal-3368	424	10	benefits	benefit	NOUN
cjal-3368	424	11	.	.	PUNCT
cjal-3368	425	1	firstly	firstly	ADV
cjal-3368	425	2	,	,	PUNCT
cjal-3368	425	3	the	the	DET
cjal-3368	425	4	audit	audit	NOUN
cjal-3368	425	5	process	process	NOUN
cjal-3368	425	6	demanded	demand	VERB
cjal-3368	425	7	more	more	ADV
cjal-3368	425	8	professional	professional	ADJ
cjal-3368	425	9	and	and	CCONJ
cjal-3368	425	10	experienced	experienced	ADJ
cjal-3368	425	11	tax	tax	NOUN
cjal-3368	425	12	officials	official	NOUN
cjal-3368	425	13	as	as	SCONJ
cjal-3368	425	14	the	the	DET
cjal-3368	425	15	large	large	ADJ
cjal-3368	425	16	businesses	business	NOUN
cjal-3368	425	17	had	have	VERB
cjal-3368	425	18	more	more	ADV
cjal-3368	425	19	complicated	complicated	ADJ
cjal-3368	425	20	business	business	NOUN
cjal-3368	425	21	styles	style	NOUN
cjal-3368	425	22	,	,	PUNCT
cjal-3368	425	23	markets	market	NOUN
cjal-3368	425	24	and	and	CCONJ
cjal-3368	425	25	organizations	organization	NOUN
cjal-3368	425	26	.	.	PUNCT
cjal-3368	426	1	what	what	PRON
cjal-3368	426	2	was	be	AUX
cjal-3368	426	3	more	more	ADJ
cjal-3368	426	4	,	,	PUNCT
cjal-3368	426	5	if	if	SCONJ
cjal-3368	426	6	large	large	ADJ
cjal-3368	426	7	businesses	business	NOUN
cjal-3368	426	8	were	be	AUX
cjal-3368	426	9	punished	punish	VERB
cjal-3368	426	10	,	,	PUNCT
cjal-3368	426	11	the	the	DET
cjal-3368	426	12	bad	bad	ADJ
cjal-3368	426	13	reputation	reputation	NOUN
cjal-3368	426	14	might	might	AUX
cjal-3368	426	15	undermine	undermine	VERB
cjal-3368	426	16	the	the	DET
cjal-3368	426	17	economic	economic	ADJ
cjal-3368	426	18	performance	performance	NOUN
cjal-3368	426	19	of	of	ADP
cjal-3368	426	20	the	the	DET
cjal-3368	426	21	companies	company	NOUN
cjal-3368	426	22	and	and	CCONJ
cjal-3368	426	23	thus	thus	ADV
cjal-3368	426	24	bring	bring	VERB
cjal-3368	426	25	less	less	ADJ
cjal-3368	426	26	income	income	NOUN
cjal-3368	426	27	.	.	PUNCT
cjal-3368	427	1	since	since	SCONJ
cjal-3368	427	2	tax	tax	NOUN
cjal-3368	427	3	payments	payment	NOUN
cjal-3368	427	4	were	be	AUX
cjal-3368	427	5	significant	significant	ADJ
cjal-3368	427	6	in	in	ADP
cjal-3368	427	7	relation	relation	NOUN
cjal-3368	427	8	to	to	ADP
cjal-3368	427	9	revenue	revenue	NOUN
cjal-3368	427	10	collection	collection	NOUN
cjal-3368	427	11	,	,	PUNCT
cjal-3368	427	12	less	less	ADJ
cjal-3368	427	13	income	income	NOUN
cjal-3368	427	14	of	of	ADP
cjal-3368	427	15	large	large	ADJ
cjal-3368	427	16	businesses	business	NOUN
cjal-3368	427	17	resulted	result	VERB
cjal-3368	427	18	in	in	ADP
cjal-3368	427	19	less	less	ADJ
cjal-3368	427	20	revenue	revenue	NOUN
cjal-3368	427	21	of	of	ADP
cjal-3368	427	22	the	the	DET
cjal-3368	427	23	local	local	ADJ
cjal-3368	427	24	tax	tax	NOUN
cjal-3368	427	25	authorities	authority	NOUN
cjal-3368	427	26	.	.	PUNCT
cjal-3368	428	1	tax	tax	NOUN
cjal-3368	428	2	officials	official	NOUN
cjal-3368	428	3	also	also	ADV
cjal-3368	428	4	felt	feel	VERB
cjal-3368	428	5	hesitate	hesitate	ADJ
cjal-3368	428	6	to	to	PART
cjal-3368	428	7	audit	audit	VERB
cjal-3368	428	8	and	and	CCONJ
cjal-3368	428	9	punish	punish	VERB
cjal-3368	428	10	large	large	ADJ
cjal-3368	428	11	businesses	business	NOUN
cjal-3368	428	12	because	because	SCONJ
cjal-3368	428	13	that	that	PRON
cjal-3368	428	14	would	would	AUX
cjal-3368	428	15	break	break	VERB
cjal-3368	428	16	the	the	DET
cjal-3368	428	17	social	social	ADJ
cjal-3368	428	18	2018	2018	NUM
cjal-3368	428	19	]	]	PUNCT
cjal-3368	428	20	why	why	SCONJ
cjal-3368	428	21	law	law	NOUN
cjal-3368	428	22	enforcement	enforcement	NOUN
cjal-3368	428	23	is	be	AUX
cjal-3368	428	24	weak	weak	ADJ
cjal-3368	428	25	in	in	ADP
cjal-3368	428	26	china	china	PROPN
cjal-3368	428	27	253	253	NUM
cjal-3368	428	28	network	network	NOUN
cjal-3368	428	29	and	and	CCONJ
cjal-3368	428	30	bring	bring	VERB
cjal-3368	428	31	high	high	ADJ
cjal-3368	428	32	social	social	ADJ
cjal-3368	428	33	cost	cost	NOUN
cjal-3368	428	34	.	.	PUNCT
cjal-3368	429	1	in	in	ADP
cjal-3368	429	2	contrast	contrast	NOUN
cjal-3368	429	3	to	to	ADP
cjal-3368	429	4	higher	high	ADJ
cjal-3368	429	5	organizational	organizational	ADJ
cjal-3368	429	6	and	and	CCONJ
cjal-3368	429	7	personal	personal	ADJ
cjal-3368	429	8	costs	cost	NOUN
cjal-3368	429	9	,	,	PUNCT
cjal-3368	429	10	the	the	DET
cjal-3368	429	11	detection	detection	NOUN
cjal-3368	429	12	could	could	AUX
cjal-3368	429	13	also	also	ADV
cjal-3368	429	14	bring	bring	VERB
cjal-3368	429	15	high	high	ADJ
cjal-3368	429	16	benefits	benefit	NOUN
cjal-3368	429	17	to	to	ADP
cjal-3368	429	18	the	the	DET
cjal-3368	429	19	tax	tax	NOUN
cjal-3368	429	20	authorities	authority	NOUN
cjal-3368	429	21	.	.	PUNCT
cjal-3368	430	1	on	on	ADP
cjal-3368	430	2	the	the	DET
cjal-3368	430	3	one	one	NUM
cjal-3368	430	4	hand	hand	NOUN
cjal-3368	430	5	,	,	PUNCT
cjal-3368	430	6	it	it	PRON
cjal-3368	430	7	could	could	AUX
cjal-3368	430	8	achieve	achieve	VERB
cjal-3368	430	9	more	more	ADJ
cjal-3368	430	10	compliance	compliance	NOUN
cjal-3368	430	11	in	in	ADP
cjal-3368	430	12	local	local	ADJ
cjal-3368	430	13	communities	community	NOUN
cjal-3368	430	14	if	if	SCONJ
cjal-3368	430	15	the	the	DET
cjal-3368	430	16	large	large	ADJ
cjal-3368	430	17	businesses	business	NOUN
cjal-3368	430	18	were	be	AUX
cjal-3368	430	19	audited	audit	VERB
cjal-3368	430	20	and	and	CCONJ
cjal-3368	430	21	punished	punish	VERB
cjal-3368	430	22	.	.	PUNCT
cjal-3368	431	1	on	on	ADP
cjal-3368	431	2	the	the	DET
cjal-3368	431	3	other	other	ADJ
cjal-3368	431	4	hand	hand	NOUN
cjal-3368	431	5	,	,	PUNCT
cjal-3368	431	6	large	large	ADJ
cjal-3368	431	7	businesses	business	NOUN
cjal-3368	431	8	would	would	AUX
cjal-3368	431	9	mobilize	mobilize	VERB
cjal-3368	431	10	their	their	PRON
cjal-3368	431	11	political	political	ADJ
cjal-3368	431	12	resources	resource	NOUN
cjal-3368	431	13	to	to	PART
cjal-3368	431	14	avoid	avoid	VERB
cjal-3368	431	15	audit	audit	NOUN
cjal-3368	431	16	and	and	CCONJ
cjal-3368	431	17	punishment	punishment	NOUN
cjal-3368	431	18	.	.	PUNCT
cjal-3368	432	1	tax	tax	NOUN
cjal-3368	432	2	agents	agent	NOUN
cjal-3368	432	3	were	be	AUX
cjal-3368	432	4	able	able	ADJ
cjal-3368	432	5	to	to	PART
cjal-3368	432	6	accept	accept	VERB
cjal-3368	432	7	bribes	bribe	NOUN
cjal-3368	432	8	from	from	ADP
cjal-3368	432	9	wealthy	wealthy	ADJ
cjal-3368	432	10	businesses	business	NOUN
cjal-3368	432	11	.	.	PUNCT
cjal-3368	433	1	a	a	DET
cjal-3368	433	2	win	win	NOUN
cjal-3368	433	3	-	-	PUNCT
cjal-3368	433	4	win	win	NOUN
cjal-3368	433	5	strategy	strategy	NOUN
cjal-3368	433	6	—	—	PUNCT
cjal-3368	433	7	i.e.	i.e.	X
cjal-3368	433	8	negotiated	negotiate	VERB
cjal-3368	433	9	enforcement	enforcement	NOUN
cjal-3368	433	10	—	—	PUNCT
cjal-3368	433	11	was	be	AUX
cjal-3368	433	12	thus	thus	ADV
cjal-3368	433	13	adopted	adopt	VERB
cjal-3368	433	14	.	.	PUNCT
cjal-3368	434	1	x	x	SYM
cjal-3368	434	2	company	company	NOUN
cjal-3368	434	3	,	,	PUNCT
cjal-3368	434	4	established	establish	VERB
cjal-3368	434	5	in	in	ADP
cjal-3368	434	6	1995	1995	NUM
cjal-3368	434	7	,	,	PUNCT
cjal-3368	434	8	administered	administer	VERB
cjal-3368	434	9	by	by	ADP
cjal-3368	434	10	the	the	DET
cjal-3368	434	11	second	second	ADJ
cjal-3368	434	12	tax	tax	NOUN
cjal-3368	434	13	branch	branch	NOUN
cjal-3368	434	14	of	of	ADP
cjal-3368	434	15	bureau	bureau	PROPN
cjal-3368	434	16	p,76	p,76	VERB
cjal-3368	434	17	produced	produce	VERB
cjal-3368	434	18	quick	quick	ADJ
cjal-3368	434	19	-	-	PUNCT
cjal-3368	434	20	frozen	frozen	ADJ
cjal-3368	434	21	products	product	NOUN
cjal-3368	434	22	and	and	CCONJ
cjal-3368	434	23	exported	export	VERB
cjal-3368	434	24	to	to	ADP
cjal-3368	434	25	other	other	ADJ
cjal-3368	434	26	countries	country	NOUN
cjal-3368	434	27	.	.	PUNCT
cjal-3368	435	1	its	its	PRON
cjal-3368	435	2	tax	tax	NOUN
cjal-3368	435	3	payment	payment	NOUN
cjal-3368	435	4	reached	reach	VERB
cjal-3368	435	5	9.55	9.55	NUM
cjal-3368	435	6	million	million	NUM
cjal-3368	435	7	rmb	rmb	NOUN
cjal-3368	435	8	in	in	ADP
cjal-3368	435	9	2015	2015	NUM
cjal-3368	435	10	.	.	PUNCT
cjal-3368	436	1	the	the	DET
cjal-3368	436	2	audit	audit	NOUN
cjal-3368	436	3	bureau	bureau	NOUN
cjal-3368	436	4	started	start	VERB
cjal-3368	436	5	to	to	PART
cjal-3368	436	6	investigate	investigate	VERB
cjal-3368	436	7	x	x	PUNCT
cjal-3368	436	8	company	company	NOUN
cjal-3368	436	9	’s	’s	PART
cjal-3368	436	10	2014–2015	2014–2015	NUM
cjal-3368	436	11	tax	tax	NOUN
cjal-3368	436	12	return	return	NOUN
cjal-3368	436	13	in	in	ADP
cjal-3368	436	14	early	early	ADJ
cjal-3368	436	15	2016	2016	NUM
cjal-3368	436	16	.	.	PUNCT
cjal-3368	437	1	it	it	PRON
cjal-3368	437	2	found	find	VERB
cjal-3368	437	3	that	that	SCONJ
cjal-3368	437	4	x	x	SYM
cjal-3368	437	5	company	company	NOUN
cjal-3368	437	6	evaded	evade	VERB
cjal-3368	437	7	0.01	0.01	NUM
cjal-3368	437	8	million	million	NUM
cjal-3368	437	9	of	of	ADP
cjal-3368	437	10	vat	vat	NOUN
cjal-3368	437	11	and	and	CCONJ
cjal-3368	437	12	0.5	0.5	NUM
cjal-3368	437	13	million	million	NUM
cjal-3368	437	14	of	of	ADP
cjal-3368	437	15	corporate	corporate	ADJ
cjal-3368	437	16	income	income	NOUN
cjal-3368	437	17	tax	tax	NOUN
cjal-3368	437	18	.	.	PUNCT
cjal-3368	438	1	besides	besides	SCONJ
cjal-3368	438	2	paying	pay	VERB
cjal-3368	438	3	arrears	arrear	NOUN
cjal-3368	438	4	,	,	PUNCT
cjal-3368	438	5	the	the	DET
cjal-3368	438	6	company	company	NOUN
cjal-3368	438	7	was	be	AUX
cjal-3368	438	8	also	also	ADV
cjal-3368	438	9	fined.77	fined.77	ADJ
cjal-3368	438	10	14	14	NUM
cjal-3368	438	11	.	.	PUNCT
cjal-3368	439	1	according	accord	VERB
cjal-3368	439	2	to	to	ADP
cjal-3368	439	3	article	article	NOUN
cjal-3368	439	4	64	64	NUM
cjal-3368	439	5	,	,	PUNCT
cjal-3368	439	6	law	law	NOUN
cjal-3368	439	7	of	of	ADP
cjal-3368	439	8	prc	prc	PROPN
cjal-3368	439	9	on	on	ADP
cjal-3368	439	10	the	the	DET
cjal-3368	439	11	administration	administration	NOUN
cjal-3368	439	12	of	of	ADP
cjal-3368	439	13	tax	tax	NOUN
cjal-3368	439	14	collection	collection	NOUN
cjal-3368	439	15	,	,	PUNCT
cjal-3368	439	16	“	"	PUNCT
cjal-3368	439	17	when	when	SCONJ
cjal-3368	439	18	a	a	DET
cjal-3368	439	19	taxpayer	taxpayer	NOUN
cjal-3368	439	20	does	do	AUX
cjal-3368	439	21	not	not	PART
cjal-3368	439	22	file	file	VERB
cjal-3368	439	23	tax	tax	NOUN
cjal-3368	439	24	returns	return	NOUN
cjal-3368	439	25	,	,	PUNCT
cjal-3368	439	26	or	or	CCONJ
cjal-3368	439	27	does	do	AUX
cjal-3368	439	28	not	not	PART
cjal-3368	439	29	pay	pay	VERB
cjal-3368	439	30	or	or	CCONJ
cjal-3368	439	31	underpays	underpay	VERB
cjal-3368	439	32	the	the	DET
cjal-3368	439	33	taxes	taxis	NOUN
cjal-3368	439	34	,	,	PUNCT
cjal-3368	439	35	the	the	DET
cjal-3368	439	36	tax	tax	NOUN
cjal-3368	439	37	authority	authority	NOUN
cjal-3368	439	38	shall	shall	AUX
cjal-3368	439	39	pursue	pursue	VERB
cjal-3368	439	40	the	the	DET
cjal-3368	439	41	payment	payment	NOUN
cjal-3368	439	42	of	of	ADP
cjal-3368	439	43	the	the	DET
cjal-3368	439	44	taxes	taxis	NOUN
cjal-3368	439	45	unpaid	unpaid	ADJ
cjal-3368	439	46	or	or	CCONJ
cjal-3368	439	47	underpaid	underpaid	ADJ
cjal-3368	439	48	and	and	CCONJ
cjal-3368	439	49	the	the	DET
cjal-3368	439	50	belated	belated	ADJ
cjal-3368	439	51	fee	fee	NOUN
cjal-3368	439	52	,	,	PUNCT
cjal-3368	439	53	and	and	CCONJ
cjal-3368	439	54	fine	fine	ADJ
cjal-3368	439	55	with	with	SCONJ
cjal-3368	439	56	the	the	DET
cjal-3368	439	57	amount	amount	NOUN
cjal-3368	439	58	from	from	ADP
cjal-3368	439	59	50	50	NUM
cjal-3368	439	60	per	per	ADP
cjal-3368	439	61	cent	cent	NOUN
cjal-3368	439	62	to	to	ADP
cjal-3368	439	63	five	five	NUM
cjal-3368	439	64	times	time	NOUN
cjal-3368	439	65	of	of	ADP
cjal-3368	439	66	the	the	DET
cjal-3368	439	67	taxes	taxis	NOUN
cjal-3368	439	68	unpaid	unpaid	ADJ
cjal-3368	439	69	or	or	CCONJ
cjal-3368	439	70	underpaid”.78	underpaid”.78	PROPN
cjal-3368	439	71	we	we	PRON
cjal-3368	439	72	suggest	suggest	VERB
cjal-3368	439	73	a	a	DET
cjal-3368	439	74	fine	fine	NOUN
cjal-3368	439	75	of	of	ADP
cjal-3368	439	76	50	50	NUM
cjal-3368	439	77	per	per	ADP
cjal-3368	439	78	cent	cent	NOUN
cjal-3368	439	79	of	of	ADP
cjal-3368	439	80	vat	vat	NOUN
cjal-3368	439	81	unpaid	unpaid	NOUN
cjal-3368	439	82	.	.	PUNCT
cjal-3368	440	1	that	that	PRON
cjal-3368	440	2	is	be	AUX
cjal-3368	440	3	5677.43	5677.43	NUM
cjal-3368	440	4	=	=	SYM
cjal-3368	440	5	(	(	PUNCT
cjal-3368	440	6	2717.68	2717.68	NUM
cjal-3368	440	7	*	*	SYM
cjal-3368	440	8	0.5	0.5	NUM
cjal-3368	440	9	+	+	SYM
cjal-3368	440	10	8637.17	8637.17	NUM
cjal-3368	440	11	*	*	NUM
cjal-3368	440	12	0.5	0.5	NUM
cjal-3368	440	13	)	)	PUNCT
cjal-3368	440	14	.	.	PUNCT
cjal-3368	441	1	15	15	NUM
cjal-3368	441	2	.	.	PUNCT
cjal-3368	442	1	according	accord	VERB
cjal-3368	442	2	to	to	ADP
cjal-3368	442	3	article	article	NOUN
cjal-3368	442	4	32	32	NUM
cjal-3368	442	5	,	,	PUNCT
cjal-3368	442	6	law	law	NOUN
cjal-3368	442	7	of	of	ADP
cjal-3368	442	8	prc	prc	PROPN
cjal-3368	442	9	on	on	ADP
cjal-3368	442	10	the	the	DET
cjal-3368	442	11	administration	administration	NOUN
cjal-3368	442	12	of	of	ADP
cjal-3368	442	13	tax	tax	NOUN
cjal-3368	442	14	collection	collection	NOUN
cjal-3368	442	15	,	,	PUNCT
cjal-3368	442	16	“	"	PUNCT
cjal-3368	442	17	when	when	SCONJ
cjal-3368	442	18	a	a	DET
cjal-3368	442	19	taxpayer	taxpayer	NOUN
cjal-3368	442	20	fails	fail	VERB
cjal-3368	442	21	to	to	PART
cjal-3368	442	22	pay	pay	VERB
cjal-3368	442	23	taxes	taxis	NOUN
cjal-3368	442	24	or	or	CCONJ
cjal-3368	442	25	a	a	DET
cjal-3368	442	26	withholding	withhold	VERB
cjal-3368	442	27	agent	agent	NOUN
cjal-3368	442	28	fails	fail	VERB
cjal-3368	442	29	to	to	PART
cjal-3368	442	30	remit	remit	VERB
cjal-3368	442	31	taxes	taxis	NOUN
cjal-3368	442	32	within	within	ADP
cjal-3368	442	33	a	a	DET
cjal-3368	442	34	prescribed	prescribe	VERB
cjal-3368	442	35	time	time	NOUN
cjal-3368	442	36	limit	limit	NOUN
cjal-3368	442	37	,	,	PUNCT
cjal-3368	442	38	the	the	DET
cjal-3368	442	39	tax	tax	NOUN
cjal-3368	442	40	authority	authority	NOUN
cjal-3368	442	41	shall	shall	AUX
cjal-3368	442	42	,	,	PUNCT
cjal-3368	442	43	in	in	ADP
cjal-3368	442	44	addition	addition	NOUN
cjal-3368	442	45	to	to	ADP
cjal-3368	442	46	ordering	order	VERB
cjal-3368	442	47	the	the	DET
cjal-3368	442	48	taxpayer	taxpayer	NOUN
cjal-3368	442	49	or	or	CCONJ
cjal-3368	442	50	withholding	withhold	VERB
cjal-3368	442	51	agent	agent	NOUN
cjal-3368	442	52	to	to	PART
cjal-3368	442	53	pay	pay	VERB
cjal-3368	442	54	or	or	CCONJ
cjal-3368	442	55	remit	remit	VERB
cjal-3368	442	56	the	the	DET
cjal-3368	442	57	taxes	taxis	NOUN
cjal-3368	442	58	within	within	ADP
cjal-3368	442	59	the	the	DET
cjal-3368	442	60	prescribed	prescribed	ADJ
cjal-3368	442	61	time	time	NOUN
cjal-3368	442	62	limit	limit	NOUN
cjal-3368	442	63	,	,	PUNCT
cjal-3368	442	64	impose	impose	VERB
cjal-3368	442	65	a	a	DET
cjal-3368	442	66	76	76	NUM
cjal-3368	442	67	the	the	DET
cjal-3368	442	68	second	second	ADJ
cjal-3368	442	69	tax	tax	NOUN
cjal-3368	442	70	branch	branch	NOUN
cjal-3368	442	71	of	of	ADP
cjal-3368	442	72	bureau	bureau	PROPN
cjal-3368	442	73	p	p	NOUN
cjal-3368	442	74	majorly	majorly	ADV
cjal-3368	442	75	governed	govern	VERB
cjal-3368	442	76	export	export	NOUN
cjal-3368	442	77	enterprises	enterprise	NOUN
cjal-3368	442	78	.	.	PUNCT
cjal-3368	443	1	77	77	NUM
cjal-3368	443	2	tax	tax	NOUN
cjal-3368	443	3	audit	audit	NOUN
cjal-3368	443	4	report	report	NOUN
cjal-3368	443	5	of	of	ADP
cjal-3368	443	6	the	the	DET
cjal-3368	443	7	case	case	NOUN
cjal-3368	443	8	of	of	ADP
cjal-3368	443	9	x	x	PUNCT
cjal-3368	443	10	company	company	NOUN
cjal-3368	443	11	,	,	PUNCT
cjal-3368	443	12	issued	issue	VERB
cjal-3368	443	13	in	in	ADP
cjal-3368	443	14	2016	2016	NUM
cjal-3368	443	15	.	.	PUNCT
cjal-3368	444	1	78	78	NUM
cjal-3368	444	2	the	the	DET
cjal-3368	444	3	translation	translation	NOUN
cjal-3368	444	4	is	be	AUX
cjal-3368	444	5	from	from	ADP
cjal-3368	444	6	fabao	fabao	VERB
cjal-3368	444	7	database	database	NOUN
cjal-3368	444	8	,	,	PUNCT
cjal-3368	444	9	peking	peking	NOUN
cjal-3368	444	10	university	university	NOUN
cjal-3368	444	11	,	,	PUNCT
cjal-3368	444	12	http://en.pkulaw.cn.ezproxy.cityu	http://en.pkulaw.cn.ezproxy.cityu	PROPN
cjal-3368	444	13	.	.	PUNCT
cjal-3368	444	14	edu.hk/display.aspx?cgid=252598&lib=law	edu.hk/display.aspx?cgid=252598&lib=law	PROPN
cjal-3368	444	15	.	.	PUNCT
cjal-3368	445	1	254	254	NUM
cjal-3368	445	2	columbia	columbia	PROPN
cjal-3368	445	3	journal	journal	PROPN
cjal-3368	445	4	of	of	ADP
cjal-3368	445	5	asian	asian	ADJ
cjal-3368	445	6	law	law	NOUN
cjal-3368	446	1	[	[	X
cjal-3368	446	2	vol	vol	NOUN
cjal-3368	446	3	.	.	PUNCT
cjal-3368	447	1	31:218	31:218	NUM
cjal-3368	447	2	belated	belate	VERB
cjal-3368	447	3	fee	fee	NOUN
cjal-3368	447	4	at	at	ADP
cjal-3368	447	5	the	the	DET
cjal-3368	447	6	rate	rate	NOUN
cjal-3368	447	7	of	of	ADP
cjal-3368	447	8	0.05	0.05	NUM
cjal-3368	447	9	per	per	ADP
cjal-3368	447	10	cent	cent	NOUN
cjal-3368	447	11	per	per	ADP
cjal-3368	447	12	day	day	NOUN
cjal-3368	447	13	of	of	ADP
cjal-3368	447	14	the	the	DET
cjal-3368	447	15	amount	amount	NOUN
cjal-3368	447	16	of	of	ADP
cjal-3368	447	17	taxes	taxis	NOUN
cjal-3368	447	18	in	in	ADP
cjal-3368	447	19	arrears	arrear	NOUN
cjal-3368	447	20	,	,	PUNCT
cjal-3368	447	21	on	on	ADP
cjal-3368	447	22	the	the	DET
cjal-3368	447	23	day	day	NOUN
cjal-3368	447	24	the	the	DET
cjal-3368	447	25	tax	tax	NOUN
cjal-3368	447	26	payment	payment	NOUN
cjal-3368	447	27	is	be	AUX
cjal-3368	447	28	overdue	overdue	ADJ
cjal-3368	447	29	.	.	PUNCT
cjal-3368	448	1	”79	”79	NOUN
cjal-3368	448	2	x	x	PROPN
cjal-3368	448	3	company	company	NOUN
cjal-3368	448	4	should	should	AUX
cjal-3368	448	5	pay	pay	VERB
cjal-3368	448	6	the	the	DET
cjal-3368	448	7	belated	belate	VERB
cjal-3368	448	8	fee	fee	NOUN
cjal-3368	448	9	.	.	PUNCT
cjal-3368	449	1	based	base	VERB
cjal-3368	449	2	on	on	ADP
cjal-3368	449	3	the	the	DET
cjal-3368	449	4	above	above	ADJ
cjal-3368	449	5	decisions	decision	NOUN
cjal-3368	449	6	,	,	PUNCT
cjal-3368	449	7	x	x	PUNCT
cjal-3368	449	8	company	company	NOUN
cjal-3368	449	9	should	should	AUX
cjal-3368	449	10	pay	pay	VERB
cjal-3368	449	11	arrears	arrear	NOUN
cjal-3368	449	12	,	,	PUNCT
cjal-3368	449	13	the	the	DET
cjal-3368	449	14	belated	belate	VERB
cjal-3368	449	15	fee	fee	NOUN
cjal-3368	449	16	and	and	CCONJ
cjal-3368	449	17	fines	fine	NOUN
cjal-3368	449	18	.	.	PUNCT
cjal-3368	450	1	the	the	DET
cjal-3368	450	2	fine	fine	NOUN
cjal-3368	450	3	would	would	AUX
cjal-3368	450	4	be	be	AUX
cjal-3368	450	5	recorded	record	VERB
cjal-3368	450	6	in	in	ADP
cjal-3368	450	7	the	the	DET
cjal-3368	450	8	file	file	NOUN
cjal-3368	450	9	and	and	CCONJ
cjal-3368	450	10	the	the	DET
cjal-3368	450	11	information	information	NOUN
cjal-3368	450	12	was	be	AUX
cjal-3368	450	13	public	public	ADJ
cjal-3368	450	14	.	.	PUNCT
cjal-3368	451	1	for	for	ADP
cjal-3368	451	2	an	an	DET
cjal-3368	451	3	export	export	NOUN
cjal-3368	451	4	company	company	NOUN
cjal-3368	451	5	,	,	PUNCT
cjal-3368	451	6	it	it	PRON
cjal-3368	451	7	could	could	AUX
cjal-3368	451	8	damage	damage	VERB
cjal-3368	451	9	its	its	PRON
cjal-3368	451	10	reputation	reputation	NOUN
cjal-3368	451	11	,	,	PUNCT
cjal-3368	451	12	as	as	ADV
cjal-3368	451	13	well	well	ADV
cjal-3368	451	14	as	as	ADP
cjal-3368	451	15	slow	slow	VERB
cjal-3368	451	16	the	the	DET
cjal-3368	451	17	export	export	NOUN
cjal-3368	451	18	vat	vat	NOUN
cjal-3368	451	19	refund	refund	NOUN
cjal-3368	451	20	.	.	PUNCT
cjal-3368	452	1	thus	thus	ADV
cjal-3368	452	2	,	,	PUNCT
cjal-3368	452	3	x	x	PUNCT
cjal-3368	452	4	company	company	NOUN
cjal-3368	452	5	sought	seek	VERB
cjal-3368	452	6	help	help	NOUN
cjal-3368	452	7	from	from	ADP
cjal-3368	452	8	the	the	DET
cjal-3368	452	9	local	local	ADJ
cjal-3368	452	10	government	government	NOUN
cjal-3368	452	11	.	.	PUNCT
cjal-3368	453	1	x	x	PUNCT
cjal-3368	453	2	company	company	NOUN
cjal-3368	453	3	’s	’s	PART
cjal-3368	453	4	application	application	NOUN
cjal-3368	453	5	and	and	CCONJ
cjal-3368	453	6	the	the	DET
cjal-3368	453	7	reply	reply	NOUN
cjal-3368	453	8	from	from	ADP
cjal-3368	453	9	the	the	DET
cjal-3368	453	10	vice	vice	NOUN
cjal-3368	453	11	president	president	NOUN
cjal-3368	453	12	of	of	ADP
cjal-3368	453	13	the	the	DET
cjal-3368	453	14	county	county	NOUN
cjal-3368	453	15	below	below	ADV
cjal-3368	453	16	show	show	VERB
cjal-3368	453	17	how	how	SCONJ
cjal-3368	453	18	the	the	DET
cjal-3368	453	19	audit	audit	NOUN
cjal-3368	453	20	decision	decision	NOUN
cjal-3368	453	21	was	be	AUX
cjal-3368	453	22	changed	change	VERB
cjal-3368	453	23	.	.	PUNCT
cjal-3368	454	1	application	application	NOUN
cjal-3368	454	2	for	for	ADP
cjal-3368	454	3	pleading	plead	VERB
cjal-3368	454	4	with	with	ADP
cjal-3368	454	5	the	the	DET
cjal-3368	454	6	tax	tax	NOUN
cjal-3368	454	7	audit	audit	NOUN
cjal-3368	454	8	case	case	NOUN
cjal-3368	454	9	of	of	ADP
cjal-3368	454	10	x	x	PROPN
cjal-3368	454	11	company	company	NOUN
cjal-3368	454	12	county	county	NOUN
cjal-3368	454	13	government	government	NOUN
cjal-3368	454	14	:	:	PUNCT
cjal-3368	454	15	x	x	PART
cjal-3368	454	16	company	company	NOUN
cjal-3368	454	17	is	be	AUX
cjal-3368	454	18	the	the	DET
cjal-3368	454	19	provincial	provincial	ADJ
cjal-3368	454	20	leading	lead	VERB
cjal-3368	454	21	enterprise	enterprise	NOUN
cjal-3368	454	22	of	of	ADP
cjal-3368	454	23	the	the	DET
cjal-3368	454	24	ocean	ocean	NOUN
cjal-3368	454	25	and	and	CCONJ
cjal-3368	454	26	agricultural	agricultural	ADJ
cjal-3368	454	27	industry	industry	NOUN
cjal-3368	454	28	.	.	PUNCT
cjal-3368	455	1	the	the	DET
cjal-3368	455	2	annual	annual	ADJ
cjal-3368	455	3	amount	amount	NOUN
cjal-3368	455	4	of	of	ADP
cjal-3368	455	5	export	export	NOUN
cjal-3368	455	6	sales	sale	NOUN
cjal-3368	455	7	reaches	reach	VERB
cjal-3368	455	8	45	45	NUM
cjal-3368	455	9	million	million	NUM
cjal-3368	455	10	usd	usd	NOUN
cjal-3368	455	11	.	.	PUNCT
cjal-3368	456	1	the	the	DET
cjal-3368	456	2	company	company	NOUN
cjal-3368	456	3	paid	pay	VERB
cjal-3368	456	4	a	a	DET
cjal-3368	456	5	total	total	NOUN
cjal-3368	456	6	of	of	ADP
cjal-3368	456	7	11	11	NUM
cjal-3368	456	8	million	million	NUM
cjal-3368	456	9	rmb	rmb	NOUN
cjal-3368	456	10	annually.80	annually.80	NOUN
cjal-3368	456	11	x	x	PART
cjal-3368	456	12	company	company	NOUN
cjal-3368	456	13	will	will	AUX
cjal-3368	456	14	soon	soon	ADV
cjal-3368	456	15	obtain	obtain	VERB
cjal-3368	456	16	a	a	DET
cjal-3368	456	17	well	well	ADV
cjal-3368	456	18	-	-	PUNCT
cjal-3368	456	19	known	know	VERB
cjal-3368	456	20	trademark	trademark	NOUN
cjal-3368	456	21	of	of	ADP
cjal-3368	456	22	china	china	PROPN
cjal-3368	456	23	due	due	ADP
cjal-3368	456	24	to	to	ADP
cjal-3368	456	25	the	the	DET
cjal-3368	456	26	stable	stable	ADJ
cjal-3368	456	27	development	development	NOUN
cjal-3368	456	28	in	in	ADP
cjal-3368	456	29	recent	recent	ADJ
cjal-3368	456	30	years	year	NOUN
cjal-3368	456	31	.	.	PUNCT
cjal-3368	457	1	in	in	ADP
cjal-3368	457	2	the	the	DET
cjal-3368	457	3	special	special	ADJ
cjal-3368	457	4	inspection	inspection	NOUN
cjal-3368	457	5	of	of	ADP
cjal-3368	457	6	aquatic	aquatic	ADJ
cjal-3368	457	7	products	product	NOUN
cjal-3368	457	8	from	from	ADP
cjal-3368	457	9	2014	2014	NUM
cjal-3368	457	10	to	to	ADP
cjal-3368	457	11	2015	2015	NUM
cjal-3368	457	12	,	,	PUNCT
cjal-3368	457	13	the	the	DET
cjal-3368	457	14	audit	audit	NOUN
cjal-3368	457	15	bureau	bureau	NOUN
cjal-3368	457	16	found	find	VERB
cjal-3368	457	17	illegal	illegal	ADJ
cjal-3368	457	18	records	record	NOUN
cjal-3368	457	19	in	in	ADP
cjal-3368	457	20	the	the	DET
cjal-3368	457	21	accounting	accounting	NOUN
cjal-3368	457	22	books	book	NOUN
cjal-3368	457	23	.	.	PUNCT
cjal-3368	458	1	x	x	PRON
cjal-3368	458	2	company	company	NOUN
cjal-3368	458	3	has	have	AUX
cjal-3368	458	4	regulated	regulate	VERB
cjal-3368	458	5	its	its	PRON
cjal-3368	458	6	finance	finance	NOUN
cjal-3368	458	7	and	and	CCONJ
cjal-3368	458	8	taxation	taxation	NOUN
cjal-3368	458	9	operation	operation	NOUN
cjal-3368	458	10	under	under	ADP
cjal-3368	458	11	the	the	DET
cjal-3368	458	12	instruction	instruction	NOUN
cjal-3368	458	13	of	of	ADP
cjal-3368	458	14	the	the	DET
cjal-3368	458	15	audit	audit	NOUN
cjal-3368	458	16	bureau	bureau	NOUN
cjal-3368	458	17	.	.	PUNCT
cjal-3368	459	1	it	it	PRON
cjal-3368	459	2	was	be	AUX
cjal-3368	459	3	required	require	VERB
cjal-3368	459	4	to	to	PART
cjal-3368	459	5	pay	pay	VERB
cjal-3368	459	6	0.50	0.50	NUM
cjal-3368	459	7	million	million	NUM
cjal-3368	459	8	for	for	ADP
cjal-3368	459	9	the	the	DET
cjal-3368	459	10	arrears	arrear	NOUN
cjal-3368	459	11	of	of	ADP
cjal-3368	459	12	corporate	corporate	ADJ
cjal-3368	459	13	income	income	NOUN
cjal-3368	459	14	tax	tax	NOUN
cjal-3368	459	15	,	,	PUNCT
cjal-3368	459	16	0.01	0.01	NUM
cjal-3368	459	17	million	million	NUM
cjal-3368	459	18	for	for	ADP
cjal-3368	459	19	the	the	DET
cjal-3368	459	20	vat	vat	NOUN
cjal-3368	459	21	arrears	arrear	NOUN
cjal-3368	459	22	,	,	PUNCT
cjal-3368	459	23	and	and	CCONJ
cjal-3368	459	24	5677.43	5677.43	NUM
cjal-3368	459	25	for	for	ADP
cjal-3368	459	26	fines	fine	NOUN
cjal-3368	459	27	.	.	PUNCT
cjal-3368	460	1	the	the	DET
cjal-3368	460	2	record	record	NOUN
cjal-3368	460	3	of	of	ADP
cjal-3368	460	4	the	the	DET
cjal-3368	460	5	penalty	penalty	NOUN
cjal-3368	460	6	will	will	AUX
cjal-3368	460	7	lower	lower	VERB
cjal-3368	460	8	our	our	PRON
cjal-3368	460	9	credit	credit	NOUN
cjal-3368	460	10	level	level	NOUN
cjal-3368	460	11	of	of	ADP
cjal-3368	460	12	export	export	NOUN
cjal-3368	460	13	tax	tax	NOUN
cjal-3368	460	14	refunds	refund	NOUN
cjal-3368	460	15	,	,	PUNCT
cjal-3368	460	16	and	and	CCONJ
cjal-3368	460	17	have	have	VERB
cjal-3368	460	18	a	a	DET
cjal-3368	460	19	bad	bad	ADJ
cjal-3368	460	20	impact	impact	NOUN
cjal-3368	460	21	on	on	ADP
cjal-3368	460	22	the	the	DET
cjal-3368	460	23	credit	credit	NOUN
cjal-3368	460	24	level	level	NOUN
cjal-3368	460	25	of	of	ADP
cjal-3368	460	26	finance	finance	NOUN
cjal-3368	460	27	at	at	ADP
cjal-3368	460	28	the	the	DET
cjal-3368	460	29	bank	bank	NOUN
cjal-3368	460	30	.	.	PUNCT
cjal-3368	461	1	to	to	PART
cjal-3368	461	2	support	support	VERB
cjal-3368	461	3	local	local	ADJ
cjal-3368	461	4	enterprises	enterprise	NOUN
cjal-3368	461	5	,	,	PUNCT
cjal-3368	461	6	x	x	PUNCT
cjal-3368	461	7	company	company	NOUN
cjal-3368	461	8	earnestly	earnestly	ADV
cjal-3368	461	9	requests	request	VERB
cjal-3368	461	10	county	county	NOUN
cjal-3368	461	11	government	government	NOUN
cjal-3368	461	12	to	to	PART
cjal-3368	461	13	put	put	VERB
cjal-3368	461	14	good	good	ADJ
cjal-3368	461	15	words	word	NOUN
cjal-3368	461	16	in	in	ADP
cjal-3368	461	17	front	front	NOUN
cjal-3368	461	18	of	of	ADP
cjal-3368	461	19	the	the	DET
cjal-3368	461	20	county	county	NOUN
cjal-3368	461	21	state	state	NOUN
cjal-3368	461	22	tax	tax	NOUN
cjal-3368	461	23	office	office	NOUN
cjal-3368	461	24	.	.	PUNCT
cjal-3368	462	1	we	we	PRON
cjal-3368	462	2	wish	wish	VERB
cjal-3368	462	3	that	that	SCONJ
cjal-3368	462	4	we	we	PRON
cjal-3368	462	5	can	can	AUX
cjal-3368	462	6	be	be	AUX
cjal-3368	462	7	exempted	exempt	VERB
cjal-3368	462	8	from	from	ADP
cjal-3368	462	9	the	the	DET
cjal-3368	462	10	fines	fine	NOUN
cjal-3368	462	11	.	.	PUNCT
cjal-3368	463	1	in	in	ADP
cjal-3368	463	2	the	the	DET
cjal-3368	463	3	margin	margin	NOUN
cjal-3368	463	4	of	of	ADP
cjal-3368	463	5	the	the	DET
cjal-3368	463	6	report	report	NOUN
cjal-3368	463	7	,	,	PUNCT
cjal-3368	463	8	the	the	DET
cjal-3368	463	9	vice	vice	NOUN
cjal-3368	463	10	president	president	NOUN
cjal-3368	463	11	of	of	ADP
cjal-3368	463	12	the	the	DET
cjal-3368	463	13	county	county	NOUN
cjal-3368	463	14	wrote	write	VERB
cjal-3368	463	15	to	to	ADP
cjal-3368	463	16	the	the	DET
cjal-3368	463	17	county	county	NOUN
cjal-3368	463	18	-	-	PUNCT
cjal-3368	463	19	level	level	NOUN
cjal-3368	463	20	state	state	NOUN
cjal-3368	463	21	tax	tax	NOUN
cjal-3368	463	22	office	office	NOUN
cjal-3368	463	23	:	:	PUNCT
cjal-3368	463	24	79	79	NUM
cjal-3368	464	1	i	i	PRON
cjal-3368	464	2	d.	d.	PROPN
cjal-3368	464	3	80	80	NUM
cjal-3368	464	4	the	the	DET
cjal-3368	464	5	amount	amount	NOUN
cjal-3368	464	6	of	of	ADP
cjal-3368	464	7	tax	tax	NOUN
cjal-3368	464	8	payment	payment	NOUN
cjal-3368	464	9	here	here	ADV
cjal-3368	464	10	was	be	AUX
cjal-3368	464	11	more	more	ADJ
cjal-3368	464	12	than	than	ADP
cjal-3368	464	13	the	the	DET
cjal-3368	464	14	amount	amount	NOUN
cjal-3368	464	15	i	i	PRON
cjal-3368	464	16	collected	collect	VERB
cjal-3368	464	17	from	from	ADP
cjal-3368	464	18	county	county	NOUN
cjal-3368	464	19	j.	j.	PROPN
cjal-3368	465	1	it	it	PRON
cjal-3368	465	2	might	might	AUX
cjal-3368	465	3	be	be	AUX
cjal-3368	465	4	because	because	SCONJ
cjal-3368	465	5	x	x	SYM
cjal-3368	465	6	company	company	NOUN
cjal-3368	465	7	included	include	VERB
cjal-3368	465	8	the	the	DET
cjal-3368	465	9	amount	amount	NOUN
cjal-3368	465	10	of	of	ADP
cjal-3368	465	11	export	export	NOUN
cjal-3368	465	12	refund	refund	NOUN
cjal-3368	465	13	.	.	PUNCT
cjal-3368	466	1	2018	2018	NUM
cjal-3368	466	2	]	]	PUNCT
cjal-3368	466	3	why	why	SCONJ
cjal-3368	466	4	law	law	NOUN
cjal-3368	466	5	enforcement	enforcement	NOUN
cjal-3368	466	6	is	be	AUX
cjal-3368	466	7	weak	weak	ADJ
cjal-3368	466	8	in	in	ADP
cjal-3368	466	9	china	china	PROPN
cjal-3368	466	10	255	255	NUM
cjal-3368	466	11	x	x	NOUN
cjal-3368	466	12	company	company	NOUN
cjal-3368	466	13	is	be	AUX
cjal-3368	466	14	one	one	NUM
cjal-3368	466	15	of	of	ADP
cjal-3368	466	16	the	the	DET
cjal-3368	466	17	top	top	ADJ
cjal-3368	466	18	ten	ten	NUM
cjal-3368	466	19	export	export	NOUN
cjal-3368	466	20	enterprises	enterprise	NOUN
cjal-3368	466	21	in	in	ADP
cjal-3368	466	22	the	the	DET
cjal-3368	466	23	county	county	NOUN
cjal-3368	466	24	.	.	PUNCT
cjal-3368	467	1	if	if	SCONJ
cjal-3368	467	2	the	the	DET
cjal-3368	467	3	company	company	NOUN
cjal-3368	467	4	is	be	AUX
cjal-3368	467	5	fined	fine	VERB
cjal-3368	467	6	,	,	PUNCT
cjal-3368	467	7	its	its	PRON
cjal-3368	467	8	export	export	NOUN
cjal-3368	467	9	will	will	AUX
cjal-3368	467	10	be	be	AUX
cjal-3368	467	11	affected	affect	VERB
cjal-3368	467	12	on	on	ADP
cjal-3368	467	13	the	the	DET
cjal-3368	467	14	one	one	NUM
cjal-3368	467	15	hand	hand	NOUN
cjal-3368	467	16	,	,	PUNCT
cjal-3368	467	17	and	and	CCONJ
cjal-3368	467	18	the	the	DET
cjal-3368	467	19	county	county	NOUN
cjal-3368	467	20	might	might	AUX
cjal-3368	467	21	also	also	ADV
cjal-3368	467	22	fail	fail	VERB
cjal-3368	467	23	to	to	PART
cjal-3368	467	24	meet	meet	VERB
cjal-3368	467	25	the	the	DET
cjal-3368	467	26	revenue	revenue	NOUN
cjal-3368	467	27	target	target	NOUN
cjal-3368	467	28	on	on	ADP
cjal-3368	467	29	the	the	DET
cjal-3368	467	30	other	other	ADJ
cjal-3368	467	31	hand	hand	NOUN
cjal-3368	467	32	.	.	PUNCT
cjal-3368	468	1	please	please	INTJ
cjal-3368	468	2	support	support	VERB
cjal-3368	468	3	the	the	DET
cjal-3368	468	4	company	company	NOUN
cjal-3368	468	5	.	.	PUNCT
cjal-3368	469	1	negotiated	negotiate	VERB
cjal-3368	469	2	enforcement	enforcement	NOUN
cjal-3368	469	3	means	mean	VERB
cjal-3368	469	4	that	that	SCONJ
cjal-3368	469	5	the	the	DET
cjal-3368	469	6	audited	audit	VERB
cjal-3368	469	7	taxpayers	taxpayer	NOUN
cjal-3368	469	8	and	and	CCONJ
cjal-3368	469	9	tax	tax	NOUN
cjal-3368	469	10	authorities	authority	NOUN
cjal-3368	469	11	negotiate	negotiate	VERB
cjal-3368	469	12	the	the	DET
cjal-3368	469	13	penalties	penalty	NOUN
cjal-3368	469	14	of	of	ADP
cjal-3368	469	15	illicit	illicit	ADJ
cjal-3368	469	16	behaviors	behavior	NOUN
cjal-3368	469	17	.	.	PUNCT
cjal-3368	470	1	after	after	ADP
cjal-3368	470	2	negotiation	negotiation	NOUN
cjal-3368	470	3	,	,	PUNCT
cjal-3368	470	4	the	the	DET
cjal-3368	470	5	tax	tax	NOUN
cjal-3368	470	6	authorities	authority	NOUN
cjal-3368	470	7	reduced	reduce	VERB
cjal-3368	470	8	the	the	DET
cjal-3368	470	9	sanctions	sanction	NOUN
cjal-3368	470	10	.	.	PUNCT
cjal-3368	471	1	tax	tax	NOUN
cjal-3368	471	2	officials	official	NOUN
cjal-3368	471	3	or	or	CCONJ
cjal-3368	471	4	the	the	DET
cjal-3368	471	5	chief	chief	NOUN
cjal-3368	471	6	of	of	ADP
cjal-3368	471	7	the	the	DET
cjal-3368	471	8	tax	tax	NOUN
cjal-3368	471	9	bureau	bureau	NOUN
cjal-3368	471	10	gave	give	VERB
cjal-3368	471	11	renqing	renqing	NOUN
cjal-3368	471	12	(	(	PUNCT
cjal-3368	471	13	help	help	NOUN
cjal-3368	471	14	)	)	PUNCT
cjal-3368	471	15	to	to	ADP
cjal-3368	471	16	the	the	DET
cjal-3368	471	17	leaders	leader	NOUN
cjal-3368	471	18	of	of	ADP
cjal-3368	471	19	the	the	DET
cjal-3368	471	20	local	local	ADJ
cjal-3368	471	21	government	government	NOUN
cjal-3368	471	22	and	and	CCONJ
cjal-3368	471	23	the	the	DET
cjal-3368	471	24	owner	owner	NOUN
cjal-3368	471	25	of	of	ADP
cjal-3368	471	26	the	the	DET
cjal-3368	471	27	company	company	NOUN
cjal-3368	471	28	.	.	PUNCT
cjal-3368	472	1	they	they	PRON
cjal-3368	472	2	could	could	AUX
cjal-3368	472	3	get	get	VERB
cjal-3368	472	4	renqing	renqe	VERB
cjal-3368	472	5	back	back	ADV
cjal-3368	472	6	in	in	ADP
cjal-3368	472	7	the	the	DET
cjal-3368	472	8	future	future	NOUN
cjal-3368	472	9	when	when	SCONJ
cjal-3368	472	10	tax	tax	NOUN
cjal-3368	472	11	bureaucrats	bureaucrat	NOUN
cjal-3368	472	12	also	also	ADV
cjal-3368	472	13	needed	need	VERB
cjal-3368	472	14	help	help	NOUN
cjal-3368	472	15	from	from	ADP
cjal-3368	472	16	them	they	PRON
cjal-3368	472	17	.	.	PUNCT
cjal-3368	473	1	it	it	PRON
cjal-3368	473	2	is	be	AUX
cjal-3368	473	3	a	a	DET
cjal-3368	473	4	good	good	ADJ
cjal-3368	473	5	way	way	NOUN
cjal-3368	473	6	to	to	PART
cjal-3368	473	7	build	build	VERB
cjal-3368	473	8	up	up	ADP
cjal-3368	473	9	a	a	DET
cjal-3368	473	10	political	political	ADJ
cjal-3368	473	11	network	network	NOUN
cjal-3368	473	12	.	.	PUNCT
cjal-3368	474	1	negotiated	negotiate	VERB
cjal-3368	474	2	enforcement	enforcement	NOUN
cjal-3368	474	3	,	,	PUNCT
cjal-3368	474	4	however	however	ADV
cjal-3368	474	5	,	,	PUNCT
cjal-3368	474	6	has	have	VERB
cjal-3368	474	7	potential	potential	ADJ
cjal-3368	474	8	risks	risk	NOUN
cjal-3368	474	9	—	—	PUNCT
cjal-3368	474	10	for	for	ADP
cjal-3368	474	11	example	example	NOUN
cjal-3368	474	12	,	,	PUNCT
cjal-3368	474	13	when	when	SCONJ
cjal-3368	474	14	the	the	DET
cjal-3368	474	15	higher	high	ADJ
cjal-3368	474	16	tax	tax	NOUN
cjal-3368	474	17	office	office	NOUN
cjal-3368	474	18	or	or	CCONJ
cjal-3368	474	19	the	the	DET
cjal-3368	474	20	sat	sit	VERB
cjal-3368	474	21	oversaw	oversaw	NOUN
cjal-3368	474	22	the	the	DET
cjal-3368	474	23	case	case	NOUN
cjal-3368	474	24	,	,	PUNCT
cjal-3368	474	25	tax	tax	NOUN
cjal-3368	474	26	officials	official	NOUN
cjal-3368	474	27	and	and	CCONJ
cjal-3368	474	28	the	the	DET
cjal-3368	474	29	chief	chief	NOUN
cjal-3368	474	30	of	of	ADP
cjal-3368	474	31	the	the	DET
cjal-3368	474	32	audit	audit	NOUN
cjal-3368	474	33	bureau	bureau	NOUN
cjal-3368	474	34	would	would	AUX
cjal-3368	474	35	be	be	AUX
cjal-3368	474	36	punished	punish	VERB
cjal-3368	474	37	because	because	SCONJ
cjal-3368	474	38	the	the	DET
cjal-3368	474	39	negotiated	negotiate	VERB
cjal-3368	474	40	enforcement	enforcement	NOUN
cjal-3368	474	41	actually	actually	ADV
cjal-3368	474	42	violated	violate	VERB
cjal-3368	474	43	the	the	DET
cjal-3368	474	44	tax	tax	NOUN
cjal-3368	474	45	law	law	NOUN
cjal-3368	474	46	.	.	PUNCT
cjal-3368	475	1	thus	thus	ADV
cjal-3368	475	2	,	,	PUNCT
cjal-3368	475	3	the	the	DET
cjal-3368	475	4	chief	chief	NOUN
cjal-3368	475	5	of	of	ADP
cjal-3368	475	6	the	the	DET
cjal-3368	475	7	audit	audit	NOUN
cjal-3368	475	8	bureau	bureau	NOUN
cjal-3368	475	9	and	and	CCONJ
cjal-3368	475	10	the	the	DET
cjal-3368	475	11	president	president	NOUN
cjal-3368	475	12	of	of	ADP
cjal-3368	475	13	bureau	bureau	PROPN
cjal-3368	475	14	p	p	PROPN
cjal-3368	475	15	might	might	AUX
cjal-3368	475	16	prefer	prefer	VERB
cjal-3368	475	17	to	to	PART
cjal-3368	475	18	submit	submit	VERB
cjal-3368	475	19	these	these	DET
cjal-3368	475	20	risky	risky	ADJ
cjal-3368	475	21	cases	case	NOUN
cjal-3368	475	22	to	to	ADP
cjal-3368	475	23	the	the	DET
cjal-3368	475	24	higher	high	ADJ
cjal-3368	475	25	-	-	PUNCT
cjal-3368	475	26	level	level	NOUN
cjal-3368	475	27	audit	audit	NOUN
cjal-3368	475	28	office	office	NOUN
cjal-3368	475	29	.	.	PUNCT
cjal-3368	476	1	the	the	DET
cjal-3368	476	2	chief	chief	NOUN
cjal-3368	476	3	of	of	ADP
cjal-3368	476	4	the	the	DET
cjal-3368	476	5	audit	audit	NOUN
cjal-3368	476	6	bureau	bureau	NOUN
cjal-3368	476	7	in	in	ADP
cjal-3368	476	8	bureau	bureau	PROPN
cjal-3368	476	9	p	p	PROPN
cjal-3368	476	10	(	(	PUNCT
cjal-3368	476	11	p8	p8	PROPN
cjal-3368	476	12	)	)	PUNCT
cjal-3368	476	13	gave	give	VERB
cjal-3368	476	14	an	an	DET
cjal-3368	476	15	example	example	NOUN
cjal-3368	476	16	:	:	PUNCT
cjal-3368	476	17	last	last	ADJ
cjal-3368	476	18	year	year	NOUN
cjal-3368	476	19	,	,	PUNCT
cjal-3368	476	20	a	a	DET
cjal-3368	476	21	large	large	ADJ
cjal-3368	476	22	company	company	NOUN
cjal-3368	476	23	tried	try	VERB
cjal-3368	476	24	hard	hard	ADV
cjal-3368	476	25	to	to	PART
cjal-3368	476	26	persuade	persuade	VERB
cjal-3368	476	27	us	we	PRON
cjal-3368	476	28	not	not	PART
cjal-3368	476	29	to	to	PART
cjal-3368	476	30	be	be	AUX
cjal-3368	476	31	convicted	convict	VERB
cjal-3368	476	32	of	of	ADP
cjal-3368	476	33	illegally	illegally	ADV
cjal-3368	476	34	issuing	issue	VERB
cjal-3368	476	35	invoices	invoice	NOUN
cjal-3368	476	36	.	.	PUNCT
cjal-3368	477	1	i	i	PRON
cjal-3368	477	2	reported	report	VERB
cjal-3368	477	3	it	it	PRON
cjal-3368	477	4	to	to	ADP
cjal-3368	477	5	the	the	DET
cjal-3368	477	6	president	president	NOUN
cjal-3368	477	7	.	.	PUNCT
cjal-3368	478	1	considering	consider	VERB
cjal-3368	478	2	the	the	DET
cjal-3368	478	3	enforcement	enforcement	NOUN
cjal-3368	478	4	risk	risk	NOUN
cjal-3368	478	5	,	,	PUNCT
cjal-3368	478	6	we	we	PRON
cjal-3368	478	7	transferred	transfer	VERB
cjal-3368	478	8	the	the	DET
cjal-3368	478	9	case	case	NOUN
cjal-3368	478	10	to	to	ADP
cjal-3368	478	11	the	the	DET
cjal-3368	478	12	city	city	NOUN
cjal-3368	478	13	tax	tax	NOUN
cjal-3368	478	14	office	office	NOUN
cjal-3368	478	15	.	.	PUNCT
cjal-3368	479	1	a	a	DET
cjal-3368	479	2	tax	tax	NOUN
cjal-3368	479	3	official	official	NOUN
cjal-3368	479	4	in	in	ADP
cjal-3368	479	5	bureau	bureau	PROPN
cjal-3368	479	6	r	r	NOUN
cjal-3368	479	7	(	(	PUNCT
cjal-3368	479	8	r4	r4	PROPN
cjal-3368	479	9	)	)	PUNCT
cjal-3368	479	10	expressed	express	VERB
cjal-3368	479	11	a	a	DET
cjal-3368	479	12	similar	similar	ADJ
cjal-3368	479	13	worry	worry	NOUN
cjal-3368	479	14	:	:	PUNCT
cjal-3368	479	15	there	there	PRON
cjal-3368	479	16	are	be	VERB
cjal-3368	479	17	too	too	ADV
cjal-3368	479	18	many	many	ADJ
cjal-3368	479	19	discretions	discretion	NOUN
cjal-3368	479	20	.	.	PUNCT
cjal-3368	480	1	last	last	ADJ
cjal-3368	480	2	year	year	NOUN
cjal-3368	480	3	,	,	PUNCT
cjal-3368	480	4	i	i	PRON
cjal-3368	480	5	audited	audit	VERB
cjal-3368	480	6	a	a	DET
cjal-3368	480	7	state	state	NOUN
cjal-3368	480	8	-	-	PUNCT
cjal-3368	480	9	owned	own	VERB
cjal-3368	480	10	enterprise	enterprise	NOUN
cjal-3368	480	11	and	and	CCONJ
cjal-3368	480	12	found	find	VERB
cjal-3368	480	13	that	that	SCONJ
cjal-3368	480	14	it	it	PRON
cjal-3368	480	15	evaded	evade	VERB
cjal-3368	480	16	nearly	nearly	ADV
cjal-3368	480	17	one	one	NUM
cjal-3368	480	18	million	million	NUM
cjal-3368	480	19	.	.	PUNCT
cjal-3368	481	1	the	the	DET
cjal-3368	481	2	county	county	NOUN
cjal-3368	481	3	government	government	NOUN
cjal-3368	481	4	asked	ask	VERB
cjal-3368	481	5	the	the	DET
cjal-3368	481	6	company	company	NOUN
cjal-3368	481	7	to	to	PART
cjal-3368	481	8	pay	pay	VERB
cjal-3368	481	9	the	the	DET
cjal-3368	481	10	arrears	arrear	NOUN
cjal-3368	481	11	.	.	PUNCT
cjal-3368	482	1	then	then	ADV
cjal-3368	482	2	they	they	PRON
cjal-3368	482	3	also	also	ADV
cjal-3368	482	4	negotiated	negotiate	VERB
cjal-3368	482	5	on	on	ADP
cjal-3368	482	6	the	the	DET
cjal-3368	482	7	amount	amount	NOUN
cjal-3368	482	8	of	of	ADP
cjal-3368	482	9	belated	belated	ADJ
cjal-3368	482	10	fee	fee	NOUN
cjal-3368	482	11	.	.	PUNCT
cjal-3368	483	1	in	in	ADP
cjal-3368	483	2	fact	fact	NOUN
cjal-3368	483	3	,	,	PUNCT
cjal-3368	483	4	we	we	PRON
cjal-3368	483	5	have	have	AUX
cjal-3368	483	6	faced	face	VERB
cjal-3368	483	7	high	high	ADJ
cjal-3368	483	8	enforcement	enforcement	NOUN
cjal-3368	483	9	risks	risk	NOUN
cjal-3368	483	10	when	when	SCONJ
cjal-3368	483	11	the	the	DET
cjal-3368	483	12	higher	high	ADJ
cjal-3368	483	13	tax	tax	NOUN
cjal-3368	483	14	office	office	NOUN
cjal-3368	483	15	checks	check	VERB
cjal-3368	483	16	the	the	DET
cjal-3368	483	17	quality	quality	NOUN
cjal-3368	483	18	of	of	ADP
cjal-3368	483	19	law	law	NOUN
cjal-3368	483	20	enforcement	enforcement	NOUN
cjal-3368	483	21	.	.	PUNCT
cjal-3368	484	1	256	256	NUM
cjal-3368	484	2	columbia	columbia	PROPN
cjal-3368	484	3	journal	journal	NOUN
cjal-3368	484	4	of	of	ADP
cjal-3368	484	5	asian	asian	ADJ
cjal-3368	484	6	law	law	NOUN
cjal-3368	485	1	[	[	X
cjal-3368	485	2	vol	vol	NOUN
cjal-3368	485	3	.	.	PUNCT
cjal-3368	486	1	31:218	31:218	NUM
cjal-3368	486	2	the	the	DET
cjal-3368	486	3	pattern	pattern	NOUN
cjal-3368	486	4	as	as	ADP
cjal-3368	486	5	a	a	DET
cjal-3368	486	6	tool	tool	NOUN
cjal-3368	486	7	to	to	PART
cjal-3368	486	8	organize	organize	VERB
cjal-3368	486	9	previous	previous	ADJ
cjal-3368	486	10	studies	study	NOUN
cjal-3368	486	11	tax	tax	NOUN
cjal-3368	486	12	officials	official	NOUN
cjal-3368	486	13	made	make	VERB
cjal-3368	486	14	decisions	decision	NOUN
cjal-3368	486	15	based	base	VERB
cjal-3368	486	16	on	on	ADP
cjal-3368	486	17	their	their	PRON
cjal-3368	486	18	mental	mental	ADJ
cjal-3368	486	19	calculations	calculation	NOUN
cjal-3368	486	20	of	of	ADP
cjal-3368	486	21	the	the	DET
cjal-3368	486	22	costs	cost	NOUN
cjal-3368	486	23	and	and	CCONJ
cjal-3368	486	24	the	the	DET
cjal-3368	486	25	benefits	benefit	NOUN
cjal-3368	486	26	.	.	PUNCT
cjal-3368	487	1	the	the	DET
cjal-3368	487	2	cost	cost	NOUN
cjal-3368	487	3	dimension	dimension	NOUN
cjal-3368	487	4	consists	consist	VERB
cjal-3368	487	5	of	of	ADP
cjal-3368	487	6	the	the	DET
cjal-3368	487	7	need	need	NOUN
cjal-3368	487	8	for	for	ADP
cjal-3368	487	9	manpower	manpower	NOUN
cjal-3368	487	10	,	,	PUNCT
cjal-3368	487	11	financial	financial	ADJ
cjal-3368	487	12	resources	resource	NOUN
cjal-3368	487	13	and	and	CCONJ
cjal-3368	487	14	facilities	facility	NOUN
cjal-3368	487	15	support	support	NOUN
cjal-3368	487	16	,	,	PUNCT
cjal-3368	487	17	as	as	ADV
cjal-3368	487	18	well	well	ADV
cjal-3368	487	19	as	as	ADP
cjal-3368	487	20	the	the	DET
cjal-3368	487	21	possibility	possibility	NOUN
cjal-3368	487	22	of	of	ADP
cjal-3368	487	23	being	be	AUX
cjal-3368	487	24	removed	remove	VERB
cjal-3368	487	25	from	from	ADP
cjal-3368	487	26	position	position	NOUN
cjal-3368	487	27	and	and	CCONJ
cjal-3368	487	28	of	of	ADP
cjal-3368	487	29	losing	lose	VERB
cjal-3368	487	30	social	social	ADJ
cjal-3368	487	31	capital	capital	NOUN
cjal-3368	487	32	—	—	PUNCT
cjal-3368	487	33	i.e.	i.e.	X
cjal-3368	487	34	guanxi	guanxi	NOUN
cjal-3368	487	35	.	.	PUNCT
cjal-3368	488	1	the	the	DET
cjal-3368	488	2	benefit	benefit	NOUN
cjal-3368	488	3	dimension	dimension	NOUN
cjal-3368	488	4	includes	include	VERB
cjal-3368	488	5	the	the	DET
cjal-3368	488	6	organizational	organizational	ADJ
cjal-3368	488	7	benefits	benefit	NOUN
cjal-3368	488	8	that	that	PRON
cjal-3368	488	9	increase	increase	VERB
cjal-3368	488	10	the	the	DET
cjal-3368	488	11	tax	tax	NOUN
cjal-3368	488	12	revenues	revenue	NOUN
cjal-3368	488	13	and	and	CCONJ
cjal-3368	488	14	voluntary	voluntary	ADJ
cjal-3368	488	15	compliance	compliance	NOUN
cjal-3368	488	16	of	of	ADP
cjal-3368	488	17	the	the	DET
cjal-3368	488	18	local	local	ADJ
cjal-3368	488	19	community	community	NOUN
cjal-3368	488	20	,	,	PUNCT
cjal-3368	488	21	and	and	CCONJ
cjal-3368	488	22	the	the	DET
cjal-3368	488	23	individual	individual	ADJ
cjal-3368	488	24	benefits	benefit	NOUN
cjal-3368	488	25	of	of	ADP
cjal-3368	488	26	gaining	gain	VERB
cjal-3368	488	27	promoted	promote	VERB
cjal-3368	488	28	,	,	PUNCT
cjal-3368	488	29	accepting	accept	VERB
cjal-3368	488	30	bribes	bribe	NOUN
cjal-3368	488	31	or	or	CCONJ
cjal-3368	488	32	gaining	gain	VERB
cjal-3368	488	33	social	social	ADJ
cjal-3368	488	34	capital	capital	NOUN
cjal-3368	488	35	.	.	PUNCT
cjal-3368	489	1	i	i	PRON
cjal-3368	489	2	incorporated	incorporate	VERB
cjal-3368	489	3	organizational	organizational	ADJ
cjal-3368	489	4	,	,	PUNCT
cjal-3368	489	5	legal	legal	ADJ
cjal-3368	489	6	and	and	CCONJ
cjal-3368	489	7	social	social	ADJ
cjal-3368	489	8	factors	factor	NOUN
cjal-3368	489	9	to	to	PART
cjal-3368	489	10	operationalize	operationalize	VERB
cjal-3368	489	11	the	the	DET
cjal-3368	489	12	costs	cost	NOUN
cjal-3368	489	13	and	and	CCONJ
cjal-3368	489	14	benefits	benefit	NOUN
cjal-3368	489	15	of	of	ADP
cjal-3368	489	16	enforcement	enforcement	NOUN
cjal-3368	489	17	.	.	PUNCT
cjal-3368	490	1	the	the	DET
cjal-3368	490	2	two	two	NUM
cjal-3368	490	3	dimensions	dimension	NOUN
cjal-3368	490	4	work	work	VERB
cjal-3368	490	5	together	together	ADV
cjal-3368	490	6	to	to	PART
cjal-3368	490	7	shape	shape	VERB
cjal-3368	490	8	the	the	DET
cjal-3368	490	9	decisions	decision	NOUN
cjal-3368	490	10	of	of	ADP
cjal-3368	490	11	the	the	DET
cjal-3368	490	12	frontline	frontline	NOUN
cjal-3368	490	13	tax	tax	NOUN
cjal-3368	490	14	officials	official	NOUN
cjal-3368	490	15	.	.	PUNCT
cjal-3368	491	1	compared	compare	VERB
cjal-3368	491	2	with	with	ADP
cjal-3368	491	3	stigler	stigler	NOUN
cjal-3368	491	4	’s	’s	PART
cjal-3368	491	5	optimum	optimum	ADJ
cjal-3368	491	6	enforcement	enforcement	NOUN
cjal-3368	491	7	of	of	ADP
cjal-3368	491	8	laws	law	NOUN
cjal-3368	491	9	,	,	PUNCT
cjal-3368	491	10	which	which	PRON
cjal-3368	491	11	only	only	ADV
cjal-3368	491	12	consider	consider	VERB
cjal-3368	491	13	the	the	DET
cjal-3368	491	14	organizational	organizational	ADJ
cjal-3368	491	15	cost,81	cost,81	NOUN
cjal-3368	491	16	this	this	DET
cjal-3368	491	17	typology	typology	NOUN
cjal-3368	491	18	will	will	AUX
cjal-3368	491	19	be	be	AUX
cjal-3368	491	20	more	more	ADV
cjal-3368	491	21	applicable	applicable	ADJ
cjal-3368	491	22	and	and	CCONJ
cjal-3368	491	23	complete	complete	ADJ
cjal-3368	491	24	to	to	PART
cjal-3368	491	25	explain	explain	VERB
cjal-3368	491	26	the	the	DET
cjal-3368	491	27	uneven	uneven	ADJ
cjal-3368	491	28	enforcement	enforcement	NOUN
cjal-3368	491	29	in	in	ADP
cjal-3368	491	30	an	an	DET
cjal-3368	491	31	authoritarian	authoritarian	ADJ
cjal-3368	491	32	state	state	NOUN
cjal-3368	491	33	where	where	SCONJ
cjal-3368	491	34	the	the	DET
cjal-3368	491	35	rule	rule	NOUN
cjal-3368	491	36	of	of	ADP
cjal-3368	491	37	law	law	NOUN
cjal-3368	491	38	is	be	AUX
cjal-3368	491	39	underdeveloped	underdeveloped	ADJ
cjal-3368	491	40	and	and	CCONJ
cjal-3368	491	41	state	state	NOUN
cjal-3368	491	42	capacity	capacity	NOUN
cjal-3368	491	43	is	be	AUX
cjal-3368	491	44	limited	limit	VERB
cjal-3368	491	45	.	.	PUNCT
cjal-3368	492	1	the	the	DET
cjal-3368	492	2	typology	typology	NOUN
cjal-3368	492	3	can	can	AUX
cjal-3368	492	4	also	also	ADV
cjal-3368	492	5	be	be	AUX
cjal-3368	492	6	used	use	VERB
cjal-3368	492	7	to	to	PART
cjal-3368	492	8	explain	explain	VERB
cjal-3368	492	9	previous	previous	ADJ
cjal-3368	492	10	studies	study	NOUN
cjal-3368	492	11	on	on	ADP
cjal-3368	492	12	law	law	NOUN
cjal-3368	492	13	enforcement	enforcement	NOUN
cjal-3368	492	14	in	in	ADP
cjal-3368	492	15	china	china	PROPN
cjal-3368	492	16	.	.	PUNCT
cjal-3368	493	1	he	he	PRON
cjal-3368	493	2	’s	’	VERB
cjal-3368	493	3	study	study	NOUN
cjal-3368	493	4	on	on	ADP
cjal-3368	493	5	migrant	migrant	ADJ
cjal-3368	493	6	businesses	business	NOUN
cjal-3368	493	7	in	in	ADP
cjal-3368	493	8	zhejiang	zhejiang	PROPN
cjal-3368	493	9	village	village	PROPN
cjal-3368	493	10	in	in	ADP
cjal-3368	493	11	beijing	beijing	PROPN
cjal-3368	493	12	suggested	suggest	VERB
cjal-3368	493	13	that	that	SCONJ
cjal-3368	493	14	the	the	DET
cjal-3368	493	15	state	state	NOUN
cjal-3368	493	16	undertook	undertake	VERB
cjal-3368	493	17	sporadic	sporadic	ADJ
cjal-3368	493	18	campaigns	campaign	NOUN
cjal-3368	493	19	to	to	PART
cjal-3368	493	20	prevent	prevent	VERB
cjal-3368	493	21	license	license	NOUN
cjal-3368	493	22	violations	violation	NOUN
cjal-3368	493	23	from	from	ADP
cjal-3368	493	24	getting	get	VERB
cjal-3368	493	25	worse	bad	ADJ
cjal-3368	493	26	,	,	PUNCT
cjal-3368	493	27	but	but	CCONJ
cjal-3368	493	28	not	not	PART
cjal-3368	493	29	to	to	PART
cjal-3368	493	30	eliminate	eliminate	VERB
cjal-3368	493	31	them	they	PRON
cjal-3368	493	32	;	;	PUNCT
cjal-3368	493	33	the	the	DET
cjal-3368	493	34	state	state	NOUN
cjal-3368	493	35	benefited.82	benefited.82	VERB
cjal-3368	493	36	the	the	DET
cjal-3368	493	37	decision	decision	NOUN
cjal-3368	493	38	was	be	AUX
cjal-3368	493	39	shaped	shape	VERB
cjal-3368	493	40	by	by	ADP
cjal-3368	493	41	the	the	DET
cjal-3368	493	42	conflict	conflict	NOUN
cjal-3368	493	43	of	of	ADP
cjal-3368	493	44	interest	interest	NOUN
cjal-3368	493	45	between	between	ADP
cjal-3368	493	46	the	the	DET
cjal-3368	493	47	upper	upper	ADJ
cjal-3368	493	48	level	level	NOUN
cjal-3368	493	49	government	government	NOUN
cjal-3368	493	50	,	,	PUNCT
cjal-3368	493	51	which	which	PRON
cjal-3368	493	52	concerned	concern	VERB
cjal-3368	493	53	more	more	ADV
cjal-3368	493	54	on	on	ADP
cjal-3368	493	55	social	social	ADJ
cjal-3368	493	56	stability	stability	NOUN
cjal-3368	493	57	,	,	PUNCT
cjal-3368	493	58	and	and	CCONJ
cjal-3368	493	59	the	the	DET
cjal-3368	493	60	lower	low	ADJ
cjal-3368	493	61	level	level	NOUN
cjal-3368	493	62	government	government	NOUN
cjal-3368	493	63	,	,	PUNCT
cjal-3368	493	64	which	which	PRON
cjal-3368	493	65	focused	focus	VERB
cjal-3368	493	66	on	on	ADP
cjal-3368	493	67	immediate	immediate	ADJ
cjal-3368	493	68	interest.83	interest.83	NOUN
cjal-3368	493	69	hence	hence	ADV
cjal-3368	493	70	,	,	PUNCT
cjal-3368	493	71	these	these	DET
cjal-3368	493	72	sporadic	sporadic	ADJ
cjal-3368	493	73	campaigns	campaign	NOUN
cjal-3368	493	74	81	81	NUM
cjal-3368	493	75	stigler	stigler	NOUN
cjal-3368	493	76	,	,	PUNCT
cjal-3368	493	77	supra	supra	PROPN
cjal-3368	493	78	note	note	PROPN
cjal-3368	493	79	56	56	NUM
cjal-3368	493	80	.	.	PUNCT
cjal-3368	494	1	82	82	NUM
cjal-3368	494	2	xin	xin	PROPN
cjal-3368	495	1	he	he	PRON
cjal-3368	495	2	,	,	PUNCT
cjal-3368	495	3	why	why	SCONJ
cjal-3368	495	4	do	do	AUX
cjal-3368	495	5	they	they	PRON
cjal-3368	495	6	not	not	PART
cjal-3368	495	7	obey	obey	VERB
cjal-3368	495	8	the	the	DET
cjal-3368	495	9	law	law	NOUN
cjal-3368	495	10	?	?	PUNCT
cjal-3368	496	1	a	a	DET
cjal-3368	496	2	case	case	NOUN
cjal-3368	496	3	study	study	NOUN
cjal-3368	496	4	of	of	ADP
cjal-3368	496	5	a	a	DET
cjal-3368	496	6	rural	rural	ADJ
cjal-3368	496	7	-	-	PUNCT
cjal-3368	496	8	urban	urban	ADJ
cjal-3368	496	9	migrant	migrant	ADJ
cjal-3368	496	10	enclave	enclave	NOUN
cjal-3368	496	11	in	in	ADP
cjal-3368	496	12	china	china	PROPN
cjal-3368	496	13	,	,	PUNCT
cjal-3368	496	14	199	199	NUM
cjal-3368	496	15	(	(	PUNCT
cjal-3368	496	16	j.s.d	j.s.d	ADJ
cjal-3368	496	17	.	.	PUNCT
cjal-3368	496	18	dissertation	dissertation	NOUN
cjal-3368	496	19	2003	2003	NUM
cjal-3368	496	20	)	)	PUNCT
cjal-3368	496	21	.	.	PUNCT
cjal-3368	497	1	83	83	NUM
cjal-3368	498	1	i	i	PRON
cjal-3368	498	2	d.	d.	PROPN
cjal-3368	498	3	at	at	ADP
cjal-3368	498	4	158	158	NUM
cjal-3368	498	5	.	.	PUNCT
cjal-3368	498	6	2018	2018	NUM
cjal-3368	498	7	]	]	PUNCT
cjal-3368	498	8	why	why	SCONJ
cjal-3368	498	9	law	law	NOUN
cjal-3368	498	10	enforcement	enforcement	NOUN
cjal-3368	498	11	is	be	AUX
cjal-3368	498	12	weak	weak	ADJ
cjal-3368	498	13	in	in	ADP
cjal-3368	498	14	china	china	PROPN
cjal-3368	498	15	257	257	NUM
cjal-3368	498	16	fall	fall	VERB
cjal-3368	498	17	under	under	ADP
cjal-3368	498	18	creative	creative	ADJ
cjal-3368	498	19	enforcement	enforcement	NOUN
cjal-3368	498	20	in	in	ADP
cjal-3368	498	21	my	my	PRON
cjal-3368	498	22	typology	typology	NOUN
cjal-3368	498	23	,	,	PUNCT
cjal-3368	498	24	where	where	SCONJ
cjal-3368	498	25	the	the	DET
cjal-3368	498	26	costs	cost	NOUN
cjal-3368	498	27	of	of	ADP
cjal-3368	498	28	the	the	DET
cjal-3368	498	29	action	action	NOUN
cjal-3368	498	30	were	be	AUX
cjal-3368	498	31	low	low	ADJ
cjal-3368	498	32	while	while	SCONJ
cjal-3368	498	33	the	the	DET
cjal-3368	498	34	benefits	benefit	NOUN
cjal-3368	498	35	were	be	AUX
cjal-3368	498	36	high	high	ADJ
cjal-3368	498	37	.	.	PUNCT
cjal-3368	499	1	this	this	PRON
cjal-3368	499	2	happened	happen	VERB
cjal-3368	499	3	when	when	SCONJ
cjal-3368	499	4	the	the	DET
cjal-3368	499	5	lower	low	ADJ
cjal-3368	499	6	level	level	NOUN
cjal-3368	499	7	officials	official	NOUN
cjal-3368	499	8	were	be	AUX
cjal-3368	499	9	required	require	VERB
cjal-3368	499	10	to	to	PART
cjal-3368	499	11	regulate	regulate	VERB
cjal-3368	499	12	the	the	DET
cjal-3368	499	13	business	business	NOUN
cjal-3368	499	14	in	in	ADP
cjal-3368	499	15	a	a	DET
cjal-3368	499	16	short	short	ADJ
cjal-3368	499	17	period	period	NOUN
cjal-3368	499	18	,	,	PUNCT
cjal-3368	499	19	which	which	PRON
cjal-3368	499	20	was	be	AUX
cjal-3368	499	21	not	not	PART
cjal-3368	499	22	costly	costly	ADJ
cjal-3368	499	23	,	,	PUNCT
cjal-3368	499	24	and	and	CCONJ
cjal-3368	499	25	they	they	PRON
cjal-3368	499	26	were	be	AUX
cjal-3368	499	27	able	able	ADJ
cjal-3368	499	28	to	to	PART
cjal-3368	499	29	extract	extract	VERB
cjal-3368	499	30	interest	interest	NOUN
cjal-3368	499	31	from	from	ADP
cjal-3368	499	32	the	the	DET
cjal-3368	499	33	migrant	migrant	ADJ
cjal-3368	499	34	businesses	business	NOUN
cjal-3368	499	35	.	.	PUNCT
cjal-3368	500	1	however	however	ADV
cjal-3368	500	2	,	,	PUNCT
cjal-3368	500	3	they	they	PRON
cjal-3368	500	4	soon	soon	ADV
cjal-3368	500	5	turned	turn	VERB
cjal-3368	500	6	to	to	ADP
cjal-3368	500	7	weak	weak	ADJ
cjal-3368	500	8	enforcement	enforcement	NOUN
cjal-3368	500	9	because	because	SCONJ
cjal-3368	500	10	they	they	PRON
cjal-3368	500	11	knew	know	VERB
cjal-3368	500	12	that	that	SCONJ
cjal-3368	500	13	eliminating	eliminate	VERB
cjal-3368	500	14	migrant	migrant	ADJ
cjal-3368	500	15	businesses	business	NOUN
cjal-3368	500	16	would	would	AUX
cjal-3368	500	17	reduce	reduce	VERB
cjal-3368	500	18	their	their	PRON
cjal-3368	500	19	benefits	benefit	NOUN
cjal-3368	500	20	and	and	CCONJ
cjal-3368	500	21	the	the	DET
cjal-3368	500	22	enforcement	enforcement	NOUN
cjal-3368	500	23	costs	cost	NOUN
cjal-3368	500	24	would	would	AUX
cjal-3368	500	25	become	become	VERB
cjal-3368	500	26	high	high	ADJ
cjal-3368	500	27	.	.	PUNCT
cjal-3368	501	1	the	the	DET
cjal-3368	501	2	failure	failure	NOUN
cjal-3368	501	3	of	of	ADP
cjal-3368	501	4	the	the	DET
cjal-3368	501	5	sporadic	sporadic	ADJ
cjal-3368	501	6	campaign	campaign	NOUN
cjal-3368	501	7	,	,	PUNCT
cjal-3368	501	8	84	84	NUM
cjal-3368	501	9	ad	ad	NOUN
cjal-3368	501	10	hoc	hoc	X
cjal-3368	501	11	enforcement85	enforcement85	NOUN
cjal-3368	501	12	or	or	CCONJ
cjal-3368	501	13	campaign	campaign	NOUN
cjal-3368	501	14	style	style	NOUN
cjal-3368	501	15	enforcement86	enforcement86	NOUN
cjal-3368	501	16	can	can	AUX
cjal-3368	501	17	be	be	AUX
cjal-3368	501	18	understood	understand	VERB
cjal-3368	501	19	under	under	ADP
cjal-3368	501	20	my	my	PRON
cjal-3368	501	21	typology	typology	NOUN
cjal-3368	501	22	.	.	PUNCT
cjal-3368	502	1	another	another	DET
cjal-3368	502	2	strand	strand	NOUN
cjal-3368	502	3	of	of	ADP
cjal-3368	502	4	studies	study	NOUN
cjal-3368	502	5	found	find	VERB
cjal-3368	502	6	that	that	SCONJ
cjal-3368	502	7	targets	target	NOUN
cjal-3368	502	8	played	play	VERB
cjal-3368	502	9	a	a	DET
cjal-3368	502	10	critical	critical	ADJ
cjal-3368	502	11	role	role	NOUN
cjal-3368	502	12	in	in	ADP
cjal-3368	502	13	shaping	shape	VERB
cjal-3368	502	14	the	the	DET
cjal-3368	502	15	decisions	decision	NOUN
cjal-3368	502	16	of	of	ADP
cjal-3368	502	17	legal	legal	ADJ
cjal-3368	502	18	officials	official	NOUN
cjal-3368	502	19	.	.	PUNCT
cjal-3368	503	1	kostka	kostka	PROPN
cjal-3368	503	2	categorized	categorize	VERB
cjal-3368	503	3	policy	policy	NOUN
cjal-3368	503	4	outcomes	outcome	NOUN
cjal-3368	503	5	for	for	ADP
cjal-3368	503	6	china	china	PROPN
cjal-3368	503	7	abiding	abide	VERB
cjal-3368	503	8	by	by	ADP
cjal-3368	503	9	environmental	environmental	ADJ
cjal-3368	503	10	targets	target	NOUN
cjal-3368	503	11	based	base	VERB
cjal-3368	503	12	on	on	ADP
cjal-3368	503	13	whether	whether	SCONJ
cjal-3368	503	14	the	the	DET
cjal-3368	503	15	outcomes	outcome	NOUN
cjal-3368	503	16	were	be	AUX
cjal-3368	503	17	desirable	desirable	ADJ
cjal-3368	503	18	and	and	CCONJ
cjal-3368	503	19	anticipated.87	anticipated.87	VERB
cjal-3368	503	20	in	in	ADP
cjal-3368	503	21	my	my	PRON
cjal-3368	503	22	case	case	NOUN
cjal-3368	503	23	,	,	PUNCT
cjal-3368	503	24	i	i	PRON
cjal-3368	503	25	also	also	ADV
cjal-3368	503	26	argue	argue	VERB
cjal-3368	503	27	that	that	SCONJ
cjal-3368	503	28	the	the	DET
cjal-3368	503	29	local	local	ADJ
cjal-3368	503	30	tax	tax	NOUN
cjal-3368	503	31	officials	official	NOUN
cjal-3368	503	32	concentrated	concentrate	VERB
cjal-3368	503	33	more	more	ADV
cjal-3368	503	34	on	on	ADP
cjal-3368	503	35	fulfilling	fulfil	VERB
cjal-3368	503	36	the	the	DET
cjal-3368	503	37	tax	tax	NOUN
cjal-3368	503	38	revenue	revenue	NOUN
cjal-3368	503	39	target	target	NOUN
cjal-3368	503	40	,	,	PUNCT
cjal-3368	503	41	the	the	DET
cjal-3368	503	42	outcome	outcome	NOUN
cjal-3368	503	43	of	of	ADP
cjal-3368	503	44	which	which	PRON
cjal-3368	503	45	could	could	AUX
cjal-3368	503	46	be	be	AUX
cjal-3368	503	47	anticipated	anticipate	VERB
cjal-3368	503	48	and	and	CCONJ
cjal-3368	503	49	was	be	AUX
cjal-3368	503	50	desirable	desirable	ADJ
cjal-3368	503	51	for	for	ADP
cjal-3368	503	52	the	the	DET
cjal-3368	503	53	upper	upper	ADJ
cjal-3368	503	54	level	level	NOUN
cjal-3368	503	55	tax	tax	NOUN
cjal-3368	503	56	office	office	NOUN
cjal-3368	503	57	,	,	PUNCT
cjal-3368	503	58	while	while	SCONJ
cjal-3368	503	59	they	they	PRON
cjal-3368	503	60	side	side	ADV
cjal-3368	503	61	-	-	PUNCT
cjal-3368	503	62	lined	line	VERB
cjal-3368	503	63	other	other	ADJ
cjal-3368	503	64	targets	target	NOUN
cjal-3368	503	65	,	,	PUNCT
cjal-3368	503	66	the	the	DET
cjal-3368	503	67	outcome	outcome	NOUN
cjal-3368	503	68	of	of	ADP
cjal-3368	503	69	which	which	PRON
cjal-3368	503	70	could	could	AUX
cjal-3368	503	71	be	be	AUX
cjal-3368	503	72	anticipated	anticipate	VERB
cjal-3368	503	73	but	but	CCONJ
cjal-3368	503	74	was	be	AUX
cjal-3368	503	75	undesirable	undesirable	ADJ
cjal-3368	503	76	.	.	PUNCT
cjal-3368	504	1	this	this	PRON
cjal-3368	504	2	caused	cause	VERB
cjal-3368	504	3	other	other	ADJ
cjal-3368	504	4	unintended	unintended	ADJ
cjal-3368	504	5	and	and	CCONJ
cjal-3368	504	6	undesirable	undesirable	ADJ
cjal-3368	504	7	consequences	consequence	NOUN
cjal-3368	504	8	—	—	PUNCT
cjal-3368	504	9	for	for	ADP
cjal-3368	504	10	example	example	NOUN
cjal-3368	504	11	,	,	PUNCT
cjal-3368	504	12	engaging	engage	VERB
cjal-3368	504	13	in	in	ADP
cjal-3368	504	14	statistical	statistical	ADJ
cjal-3368	504	15	inflation	inflation	NOUN
cjal-3368	504	16	.	.	PUNCT
cjal-3368	505	1	of	of	ADP
cjal-3368	505	2	course	course	NOUN
cjal-3368	505	3	,	,	PUNCT
cjal-3368	505	4	the	the	DET
cjal-3368	505	5	target	target	NOUN
cjal-3368	505	6	system	system	NOUN
cjal-3368	505	7	also	also	ADV
cjal-3368	505	8	generated	generate	VERB
cjal-3368	505	9	some	some	DET
cjal-3368	505	10	unintended	unintended	ADJ
cjal-3368	505	11	and	and	CCONJ
cjal-3368	505	12	desirable	desirable	ADJ
cjal-3368	505	13	outcomes	outcome	NOUN
cjal-3368	505	14	,	,	PUNCT
cjal-3368	505	15	like	like	ADP
cjal-3368	505	16	enhancing	enhance	VERB
cjal-3368	505	17	local	local	ADJ
cjal-3368	505	18	tax	tax	NOUN
cjal-3368	505	19	compliance	compliance	NOUN
cjal-3368	505	20	.	.	PUNCT
cjal-3368	506	1	the	the	DET
cjal-3368	506	2	two	two	NUM
cjal-3368	506	3	typologies	typology	NOUN
cjal-3368	506	4	thus	thus	ADV
cjal-3368	506	5	interacted	interact	VERB
cjal-3368	506	6	.	.	PUNCT
cjal-3368	507	1	my	my	PRON
cjal-3368	507	2	typology	typology	NOUN
cjal-3368	507	3	,	,	PUNCT
cjal-3368	507	4	however	however	ADV
cjal-3368	507	5	,	,	PUNCT
cjal-3368	507	6	provides	provide	VERB
cjal-3368	507	7	the	the	DET
cjal-3368	507	8	logic	logic	NOUN
cjal-3368	507	9	of	of	ADP
cjal-3368	507	10	how	how	SCONJ
cjal-3368	507	11	different	different	ADJ
cjal-3368	507	12	consequences	consequence	NOUN
cjal-3368	507	13	were	be	AUX
cjal-3368	507	14	generated	generate	VERB
cjal-3368	507	15	,	,	PUNCT
cjal-3368	507	16	while	while	SCONJ
cjal-3368	507	17	kostka	kostka	PROPN
cjal-3368	507	18	only	only	ADV
cjal-3368	507	19	provided	provide	VERB
cjal-3368	507	20	the	the	DET
cjal-3368	507	21	outcomes	outcome	NOUN
cjal-3368	507	22	.	.	PUNCT
cjal-3368	508	1	84	84	NUM
cjal-3368	508	2	see	see	VERB
cjal-3368	508	3	xin	xin	PROPN
cjal-3368	509	1	he	he	PRON
cjal-3368	509	2	,	,	PUNCT
cjal-3368	509	3	sporadic	sporadic	ADJ
cjal-3368	509	4	campaigns	campaign	NOUN
cjal-3368	509	5	as	as	ADP
cjal-3368	509	6	a	a	DET
cjal-3368	509	7	means	means	NOUN
cjal-3368	509	8	of	of	ADP
cjal-3368	509	9	social	social	ADJ
cjal-3368	509	10	control	control	NOUN
cjal-3368	509	11	,	,	PUNCT
cjal-3368	509	12	17	17	NUM
cjal-3368	509	13	colum	colum	NOUN
cjal-3368	509	14	.	.	PUNCT
cjal-3368	510	1	j.	j.	PROPN
cjal-3368	510	2	asian	asian	PROPN
cjal-3368	510	3	l.	l.	PROPN
cjal-3368	510	4	,	,	PUNCT
cjal-3368	510	5	121	121	NUM
cjal-3368	510	6	(	(	PUNCT
cjal-3368	510	7	2003	2003	NUM
cjal-3368	510	8	)	)	PUNCT
cjal-3368	510	9	.	.	PUNCT
cjal-3368	511	1	85	85	NUM
cjal-3368	511	2	see	see	VERB
cjal-3368	511	3	benjamin	benjamin	PROPN
cjal-3368	511	4	van	van	PROPN
cjal-3368	511	5	rooij	rooij	PROPN
cjal-3368	511	6	,	,	PUNCT
cjal-3368	511	7	regulating	regulate	VERB
cjal-3368	511	8	land	land	NOUN
cjal-3368	511	9	and	and	CCONJ
cjal-3368	511	10	pollution	pollution	NOUN
cjal-3368	511	11	in	in	ADP
cjal-3368	511	12	china	china	PROPN
cjal-3368	511	13	:	:	PUNCT
cjal-3368	511	14	lawmaking	lawmaking	NOUN
cjal-3368	511	15	,	,	PUNCT
cjal-3368	511	16	compliance	compliance	NOUN
cjal-3368	511	17	,	,	PUNCT
cjal-3368	511	18	and	and	CCONJ
cjal-3368	511	19	enforcement	enforcement	NOUN
cjal-3368	511	20	;	;	PUNCT
cjal-3368	511	21	theory	theory	NOUN
cjal-3368	511	22	and	and	CCONJ
cjal-3368	511	23	cases	case	NOUN
cjal-3368	511	24	352	352	NUM
cjal-3368	511	25	(	(	PUNCT
cjal-3368	511	26	leiden	leiden	PROPN
cjal-3368	511	27	univ	univ	PROPN
cjal-3368	511	28	.	.	PUNCT
cjal-3368	512	1	press	press	PROPN
cjal-3368	512	2	2006	2006	NUM
cjal-3368	512	3	)	)	PUNCT
cjal-3368	512	4	.	.	PUNCT
cjal-3368	513	1	86	86	NUM
cjal-3368	513	2	nicole	nicole	PROPN
cjal-3368	513	3	ning	ning	PROPN
cjal-3368	513	4	liu	liu	PROPN
cjal-3368	513	5	et	et	PROPN
cjal-3368	513	6	al	al	PROPN
cjal-3368	513	7	.	.	PROPN
cjal-3368	513	8	,	,	PUNCT
cjal-3368	513	9	campaign	campaign	NOUN
cjal-3368	513	10	-	-	PUNCT
cjal-3368	513	11	style	style	NOUN
cjal-3368	513	12	enforcement	enforcement	NOUN
cjal-3368	513	13	and	and	CCONJ
cjal-3368	513	14	regulatory	regulatory	ADJ
cjal-3368	513	15	compliance	compliance	NOUN
cjal-3368	513	16	,	,	PUNCT
cjal-3368	513	17	75	75	NUM
cjal-3368	513	18	pub	pub	NOUN
cjal-3368	513	19	.	.	PUNCT
cjal-3368	514	1	admin.rev.85	admin.rev.85	NOUN
cjal-3368	514	2	(	(	PUNCT
cjal-3368	514	3	2014	2014	NUM
cjal-3368	514	4	)	)	PUNCT
cjal-3368	514	5	.	.	PUNCT
cjal-3368	515	1	87	87	NUM
cjal-3368	515	2	kostka	kostka	PROPN
cjal-3368	515	3	,	,	PUNCT
cjal-3368	515	4	supra	supra	PROPN
cjal-3368	515	5	note	note	NOUN
cjal-3368	515	6	5	5	NUM
cjal-3368	515	7	.	.	SYM
cjal-3368	515	8	258	258	NUM
cjal-3368	515	9	columbia	columbia	PROPN
cjal-3368	515	10	journal	journal	PROPN
cjal-3368	515	11	of	of	ADP
cjal-3368	515	12	asian	asian	ADJ
cjal-3368	515	13	law	law	NOUN
cjal-3368	515	14	[	[	X
cjal-3368	515	15	vol	vol	NOUN
cjal-3368	515	16	.	.	PUNCT
cjal-3368	515	17	31:218	31:218	NUM
cjal-3368	515	18	in	in	ADP
cjal-3368	515	19	short	short	ADJ
cjal-3368	515	20	,	,	PUNCT
cjal-3368	515	21	some	some	PRON
cjal-3368	515	22	of	of	ADP
cjal-3368	515	23	the	the	DET
cjal-3368	515	24	major	major	ADJ
cjal-3368	515	25	theories	theory	NOUN
cjal-3368	515	26	discussed	discuss	VERB
cjal-3368	515	27	in	in	ADP
cjal-3368	515	28	previous	previous	ADJ
cjal-3368	515	29	research	research	NOUN
cjal-3368	515	30	on	on	ADP
cjal-3368	515	31	enforcement	enforcement	NOUN
cjal-3368	515	32	would	would	AUX
cjal-3368	515	33	gain	gain	VERB
cjal-3368	515	34	from	from	ADP
cjal-3368	515	35	considering	consider	VERB
cjal-3368	515	36	them	they	PRON
cjal-3368	515	37	within	within	ADP
cjal-3368	515	38	my	my	PRON
cjal-3368	515	39	typology	typology	NOUN
cjal-3368	515	40	and	and	CCONJ
cjal-3368	515	41	the	the	DET
cjal-3368	515	42	interaction	interaction	NOUN
cjal-3368	515	43	of	of	ADP
cjal-3368	515	44	the	the	DET
cjal-3368	515	45	costs	cost	NOUN
cjal-3368	515	46	and	and	CCONJ
cjal-3368	515	47	the	the	DET
cjal-3368	515	48	benefits	benefit	NOUN
cjal-3368	515	49	.	.	PUNCT
cjal-3368	516	1	while	while	SCONJ
cjal-3368	516	2	many	many	ADJ
cjal-3368	516	3	existing	exist	VERB
cjal-3368	516	4	theories	theory	NOUN
cjal-3368	516	5	narrow	narrow	VERB
cjal-3368	516	6	their	their	PRON
cjal-3368	516	7	applications	application	NOUN
cjal-3368	516	8	so	so	SCONJ
cjal-3368	516	9	as	as	SCONJ
cjal-3368	516	10	to	to	PART
cjal-3368	516	11	focus	focus	VERB
cjal-3368	516	12	on	on	ADP
cjal-3368	516	13	a	a	DET
cjal-3368	516	14	specific	specific	ADJ
cjal-3368	516	15	aspect	aspect	NOUN
cjal-3368	516	16	of	of	ADP
cjal-3368	516	17	enforcement	enforcement	NOUN
cjal-3368	516	18	problems	problem	NOUN
cjal-3368	516	19	,	,	PUNCT
cjal-3368	516	20	my	my	PRON
cjal-3368	516	21	typology	typology	NOUN
cjal-3368	516	22	can	can	AUX
cjal-3368	516	23	be	be	AUX
cjal-3368	516	24	more	more	ADV
cjal-3368	516	25	broadly	broadly	ADV
cjal-3368	516	26	applied	apply	VERB
cjal-3368	516	27	.	.	PUNCT
cjal-3368	517	1	conclusions	conclusion	NOUN
cjal-3368	517	2	this	this	DET
cjal-3368	517	3	article	article	NOUN
cjal-3368	517	4	examines	examine	VERB
cjal-3368	517	5	the	the	DET
cjal-3368	517	6	decision	decision	NOUN
cjal-3368	517	7	-	-	PUNCT
cjal-3368	517	8	making	make	VERB
cjal-3368	517	9	process	process	NOUN
cjal-3368	517	10	of	of	ADP
cjal-3368	517	11	the	the	DET
cjal-3368	517	12	frontline	frontline	NOUN
cjal-3368	517	13	tax	tax	NOUN
cjal-3368	517	14	bureaus	bureaus	PROPN
cjal-3368	517	15	in	in	ADP
cjal-3368	517	16	china	china	PROPN
cjal-3368	517	17	.	.	PUNCT
cjal-3368	518	1	it	it	PRON
cjal-3368	518	2	suggests	suggest	VERB
cjal-3368	518	3	that	that	SCONJ
cjal-3368	518	4	the	the	DET
cjal-3368	518	5	pressures	pressure	NOUN
cjal-3368	518	6	of	of	ADP
cjal-3368	518	7	tax	tax	NOUN
cjal-3368	518	8	revenue	revenue	NOUN
cjal-3368	518	9	targets	target	NOUN
cjal-3368	518	10	,	,	PUNCT
cjal-3368	518	11	political	political	ADJ
cjal-3368	518	12	networks	network	NOUN
cjal-3368	518	13	and	and	CCONJ
cjal-3368	518	14	a	a	DET
cjal-3368	518	15	flawed	flawed	ADJ
cjal-3368	518	16	legal	legal	ADJ
cjal-3368	518	17	system	system	NOUN
cjal-3368	518	18	have	have	AUX
cjal-3368	518	19	shaped	shape	VERB
cjal-3368	518	20	the	the	DET
cjal-3368	518	21	frontline	frontline	NOUN
cjal-3368	518	22	tax	tax	NOUN
cjal-3368	518	23	bureaucrats	bureaucrat	NOUN
cjal-3368	518	24	’	'	PUNCT
cjal-3368	518	25	considerations	consideration	NOUN
cjal-3368	518	26	on	on	ADP
cjal-3368	518	27	costs	cost	NOUN
cjal-3368	518	28	and	and	CCONJ
cjal-3368	518	29	benefits	benefit	NOUN
cjal-3368	518	30	.	.	PUNCT
cjal-3368	519	1	drawing	draw	VERB
cjal-3368	519	2	on	on	ADP
cjal-3368	519	3	the	the	DET
cjal-3368	519	4	cost	cost	NOUN
cjal-3368	519	5	-	-	PUNCT
cjal-3368	519	6	benefit	benefit	NOUN
cjal-3368	519	7	analysis	analysis	NOUN
cjal-3368	519	8	,	,	PUNCT
cjal-3368	519	9	four	four	NUM
cjal-3368	519	10	types	type	NOUN
cjal-3368	519	11	of	of	ADP
cjal-3368	519	12	enforcement	enforcement	NOUN
cjal-3368	519	13	decisions	decision	NOUN
cjal-3368	519	14	are	be	AUX
cjal-3368	519	15	found	find	VERB
cjal-3368	519	16	:	:	PUNCT
cjal-3368	519	17	symbolic	symbolic	ADJ
cjal-3368	519	18	,	,	PUNCT
cjal-3368	519	19	creative	creative	ADJ
cjal-3368	519	20	,	,	PUNCT
cjal-3368	519	21	weak	weak	ADJ
cjal-3368	519	22	,	,	PUNCT
cjal-3368	519	23	and	and	CCONJ
cjal-3368	519	24	negotiated	negotiate	VERB
cjal-3368	519	25	.	.	PUNCT
cjal-3368	520	1	when	when	SCONJ
cjal-3368	520	2	the	the	DET
cjal-3368	520	3	costs	cost	NOUN
cjal-3368	520	4	and	and	CCONJ
cjal-3368	520	5	benefits	benefit	NOUN
cjal-3368	520	6	were	be	AUX
cjal-3368	520	7	low	low	ADJ
cjal-3368	520	8	,	,	PUNCT
cjal-3368	520	9	tax	tax	NOUN
cjal-3368	520	10	agencies	agency	NOUN
cjal-3368	520	11	tended	tend	VERB
cjal-3368	520	12	to	to	PART
cjal-3368	520	13	symbolically	symbolically	ADV
cjal-3368	520	14	enforce	enforce	VERB
cjal-3368	520	15	the	the	DET
cjal-3368	520	16	task	task	NOUN
cjal-3368	520	17	.	.	PUNCT
cjal-3368	521	1	symbolic	symbolic	ADJ
cjal-3368	521	2	enforcement	enforcement	NOUN
cjal-3368	521	3	,	,	PUNCT
cjal-3368	521	4	however	however	ADV
cjal-3368	521	5	,	,	PUNCT
cjal-3368	521	6	wasted	waste	VERB
cjal-3368	521	7	organizational	organizational	ADJ
cjal-3368	521	8	resources	resource	NOUN
cjal-3368	521	9	,	,	PUNCT
cjal-3368	521	10	led	lead	VERB
cjal-3368	521	11	to	to	ADP
cjal-3368	521	12	dishonesty	dishonesty	NOUN
cjal-3368	521	13	and	and	CCONJ
cjal-3368	521	14	neglected	neglect	VERB
cjal-3368	521	15	important	important	ADJ
cjal-3368	521	16	work	work	NOUN
cjal-3368	521	17	that	that	PRON
cjal-3368	521	18	might	might	AUX
cjal-3368	521	19	not	not	PART
cjal-3368	521	20	favor	favor	VERB
cjal-3368	521	21	grassroots	grassroots	ADJ
cjal-3368	521	22	tax	tax	NOUN
cjal-3368	521	23	authorities	authority	NOUN
cjal-3368	521	24	.	.	PUNCT
cjal-3368	522	1	tax	tax	NOUN
cjal-3368	522	2	agencies	agency	NOUN
cjal-3368	522	3	paid	pay	VERB
cjal-3368	522	4	more	more	ADJ
cjal-3368	522	5	attention	attention	NOUN
cjal-3368	522	6	to	to	ADP
cjal-3368	522	7	meeting	meet	VERB
cjal-3368	522	8	their	their	PRON
cjal-3368	522	9	tax	tax	NOUN
cjal-3368	522	10	revenue	revenue	NOUN
cjal-3368	522	11	targets	target	NOUN
cjal-3368	522	12	,	,	PUNCT
cjal-3368	522	13	since	since	SCONJ
cjal-3368	522	14	this	this	PRON
cjal-3368	522	15	incurred	incur	VERB
cjal-3368	522	16	fewer	few	ADJ
cjal-3368	522	17	costs	cost	NOUN
cjal-3368	522	18	but	but	CCONJ
cjal-3368	522	19	brought	bring	VERB
cjal-3368	522	20	substantial	substantial	ADJ
cjal-3368	522	21	benefits	benefit	NOUN
cjal-3368	522	22	.	.	PUNCT
cjal-3368	523	1	when	when	SCONJ
cjal-3368	523	2	the	the	DET
cjal-3368	523	3	amount	amount	NOUN
cjal-3368	523	4	of	of	ADP
cjal-3368	523	5	tax	tax	NOUN
cjal-3368	523	6	payment	payment	NOUN
cjal-3368	523	7	was	be	AUX
cjal-3368	523	8	high	high	ADJ
cjal-3368	523	9	,	,	PUNCT
cjal-3368	523	10	tax	tax	NOUN
cjal-3368	523	11	agencies	agency	NOUN
cjal-3368	523	12	and	and	CCONJ
cjal-3368	523	13	local	local	ADJ
cjal-3368	523	14	governments	government	NOUN
cjal-3368	523	15	might	might	AUX
cjal-3368	523	16	control	control	VERB
cjal-3368	523	17	the	the	DET
cjal-3368	523	18	amount	amount	NOUN
cjal-3368	523	19	of	of	ADP
cjal-3368	523	20	revenue	revenue	NOUN
cjal-3368	523	21	by	by	ADP
cjal-3368	523	22	requiring	require	VERB
cjal-3368	523	23	the	the	DET
cjal-3368	523	24	large	large	ADJ
cjal-3368	523	25	businesses	business	NOUN
cjal-3368	523	26	to	to	PART
cjal-3368	523	27	implement	implement	VERB
cjal-3368	523	28	this	this	DET
cjal-3368	523	29	year	year	NOUN
cjal-3368	523	30	’s	’s	PART
cjal-3368	523	31	tax	tax	NOUN
cjal-3368	523	32	liability	liability	NOUN
cjal-3368	523	33	in	in	ADP
cjal-3368	523	34	the	the	DET
cjal-3368	523	35	next	next	ADJ
cjal-3368	523	36	year	year	NOUN
cjal-3368	523	37	.	.	PUNCT
cjal-3368	524	1	when	when	SCONJ
cjal-3368	524	2	tax	tax	NOUN
cjal-3368	524	3	revenue	revenue	NOUN
cjal-3368	524	4	was	be	AUX
cjal-3368	524	5	unable	unable	ADJ
cjal-3368	524	6	to	to	PART
cjal-3368	524	7	meet	meet	VERB
cjal-3368	524	8	the	the	DET
cjal-3368	524	9	target	target	NOUN
cjal-3368	524	10	,	,	PUNCT
cjal-3368	524	11	local	local	ADJ
cjal-3368	524	12	governments	government	NOUN
cjal-3368	524	13	tried	try	VERB
cjal-3368	524	14	to	to	PART
cjal-3368	524	15	mobilize	mobilize	VERB
cjal-3368	524	16	the	the	DET
cjal-3368	524	17	municipal	municipal	ADJ
cjal-3368	524	18	tax	tax	NOUN
cjal-3368	524	19	office	office	NOUN
cjal-3368	524	20	to	to	PART
cjal-3368	524	21	lower	lower	VERB
cjal-3368	524	22	the	the	DET
cjal-3368	524	23	target	target	NOUN
cjal-3368	524	24	in	in	ADP
cjal-3368	524	25	order	order	NOUN
cjal-3368	524	26	to	to	PART
cjal-3368	524	27	enhance	enhance	VERB
cjal-3368	524	28	the	the	DET
cjal-3368	524	29	performance	performance	NOUN
cjal-3368	524	30	record	record	NOUN
cjal-3368	524	31	.	.	PUNCT
cjal-3368	525	1	when	when	SCONJ
cjal-3368	525	2	tax	tax	NOUN
cjal-3368	525	3	revenue	revenue	NOUN
cjal-3368	525	4	targets	target	NOUN
cjal-3368	525	5	were	be	AUX
cjal-3368	525	6	somewhat	somewhat	ADV
cjal-3368	525	7	difficult	difficult	ADJ
cjal-3368	525	8	to	to	PART
cjal-3368	525	9	implement	implement	VERB
cjal-3368	525	10	,	,	PUNCT
cjal-3368	525	11	tax	tax	NOUN
cjal-3368	525	12	agencies	agency	NOUN
cjal-3368	525	13	or	or	CCONJ
cjal-3368	525	14	local	local	ADJ
cjal-3368	525	15	governments	government	NOUN
cjal-3368	525	16	might	might	AUX
cjal-3368	525	17	seek	seek	VERB
cjal-3368	525	18	help	help	NOUN
cjal-3368	525	19	from	from	ADP
cjal-3368	525	20	the	the	DET
cjal-3368	525	21	larger	large	ADJ
cjal-3368	525	22	businesses	business	NOUN
cjal-3368	525	23	to	to	PART
cjal-3368	525	24	pay	pay	VERB
cjal-3368	525	25	taxes	taxis	NOUN
cjal-3368	525	26	in	in	ADP
cjal-3368	525	27	advance	advance	NOUN
cjal-3368	525	28	,	,	PUNCT
cjal-3368	525	29	or	or	CCONJ
cjal-3368	525	30	audit	audit	NOUN
cjal-3368	525	31	taxpayers	taxpayer	NOUN
cjal-3368	525	32	about	about	ADP
cjal-3368	525	33	whom	whom	PRON
cjal-3368	525	34	they	they	PRON
cjal-3368	525	35	were	be	AUX
cjal-3368	525	36	2018	2018	NUM
cjal-3368	525	37	]	]	PUNCT
cjal-3368	525	38	why	why	SCONJ
cjal-3368	525	39	law	law	NOUN
cjal-3368	525	40	enforcement	enforcement	NOUN
cjal-3368	525	41	is	be	AUX
cjal-3368	525	42	weak	weak	ADJ
cjal-3368	525	43	in	in	ADP
cjal-3368	525	44	china	china	PROPN
cjal-3368	525	45	259	259	NUM
cjal-3368	525	46	suspicious	suspicious	ADJ
cjal-3368	525	47	.	.	PUNCT
cjal-3368	525	48	focusing	focus	VERB
cjal-3368	525	49	on	on	ADP
cjal-3368	525	50	the	the	DET
cjal-3368	525	51	future	future	ADJ
cjal-3368	525	52	performance	performance	NOUN
cjal-3368	525	53	evaluation	evaluation	NOUN
cjal-3368	525	54	,	,	PUNCT
cjal-3368	525	55	tax	tax	NOUN
cjal-3368	525	56	authorities	authority	NOUN
cjal-3368	525	57	did	do	AUX
cjal-3368	525	58	not	not	PART
cjal-3368	525	59	maximize	maximize	VERB
cjal-3368	525	60	tax	tax	NOUN
cjal-3368	525	61	revenue	revenue	NOUN
cjal-3368	525	62	;	;	PUNCT
cjal-3368	525	63	instead	instead	ADV
cjal-3368	525	64	,	,	PUNCT
cjal-3368	525	65	they	they	PRON
cjal-3368	525	66	controlled	control	VERB
cjal-3368	525	67	the	the	DET
cjal-3368	525	68	amount	amount	NOUN
cjal-3368	525	69	of	of	ADP
cjal-3368	525	70	tax	tax	NOUN
cjal-3368	525	71	revenue	revenue	NOUN
cjal-3368	525	72	.	.	PUNCT
cjal-3368	526	1	tax	tax	NOUN
cjal-3368	526	2	authorities	authority	NOUN
cjal-3368	526	3	were	be	AUX
cjal-3368	526	4	not	not	PART
cjal-3368	526	5	motivated	motivated	ADJ
cjal-3368	526	6	to	to	PART
cjal-3368	526	7	detect	detect	VERB
cjal-3368	526	8	tax	tax	NOUN
cjal-3368	526	9	evasions	evasion	NOUN
cjal-3368	526	10	since	since	SCONJ
cjal-3368	526	11	the	the	DET
cjal-3368	526	12	costs	cost	NOUN
cjal-3368	526	13	were	be	AUX
cjal-3368	526	14	high	high	ADJ
cjal-3368	526	15	and	and	CCONJ
cjal-3368	526	16	benefits	benefit	NOUN
cjal-3368	526	17	low	low	ADJ
cjal-3368	526	18	.	.	PUNCT
cjal-3368	527	1	even	even	ADV
cjal-3368	527	2	though	though	SCONJ
cjal-3368	527	3	tax	tax	NOUN
cjal-3368	527	4	authorities	authority	NOUN
cjal-3368	527	5	had	have	AUX
cjal-3368	527	6	revised	revise	VERB
cjal-3368	527	7	the	the	DET
cjal-3368	527	8	evaluation	evaluation	NOUN
cjal-3368	527	9	indicators	indicator	NOUN
cjal-3368	527	10	of	of	ADP
cjal-3368	527	11	organizational	organizational	ADJ
cjal-3368	527	12	performance	performance	NOUN
cjal-3368	527	13	,	,	PUNCT
cjal-3368	527	14	introduced	introduce	VERB
cjal-3368	527	15	risk	risk	NOUN
cjal-3368	527	16	-	-	PUNCT
cjal-3368	527	17	based	base	VERB
cjal-3368	527	18	responsive	responsive	ADJ
cjal-3368	527	19	regulation	regulation	NOUN
cjal-3368	527	20	and	and	CCONJ
cjal-3368	527	21	launched	launch	VERB
cjal-3368	527	22	annual	annual	ADJ
cjal-3368	527	23	campaign	campaign	NOUN
cjal-3368	527	24	regulations	regulation	NOUN
cjal-3368	527	25	on	on	ADP
cjal-3368	527	26	illegal	illegal	ADJ
cjal-3368	527	27	tax	tax	NOUN
cjal-3368	527	28	invoices	invoice	NOUN
cjal-3368	527	29	,	,	PUNCT
cjal-3368	527	30	it	it	PRON
cjal-3368	527	31	remained	remain	VERB
cjal-3368	527	32	hard	hard	ADJ
cjal-3368	527	33	to	to	PART
cjal-3368	527	34	enhance	enhance	VERB
cjal-3368	527	35	the	the	DET
cjal-3368	527	36	motivation	motivation	NOUN
cjal-3368	527	37	for	for	ADP
cjal-3368	527	38	detecting	detect	VERB
cjal-3368	527	39	small	small	ADJ
cjal-3368	527	40	violations	violation	NOUN
cjal-3368	527	41	.	.	PUNCT
cjal-3368	528	1	tax	tax	NOUN
cjal-3368	528	2	authorities	authority	NOUN
cjal-3368	528	3	negotiated	negotiate	VERB
cjal-3368	528	4	penalties	penalty	NOUN
cjal-3368	528	5	with	with	ADP
cjal-3368	528	6	taxpayers	taxpayer	NOUN
cjal-3368	528	7	and	and	CCONJ
cjal-3368	528	8	the	the	DET
cjal-3368	528	9	local	local	ADJ
cjal-3368	528	10	government	government	NOUN
cjal-3368	528	11	when	when	SCONJ
cjal-3368	528	12	the	the	DET
cjal-3368	528	13	larger	large	ADJ
cjal-3368	528	14	businesses	business	NOUN
cjal-3368	528	15	were	be	AUX
cjal-3368	528	16	audited	audit	VERB
cjal-3368	528	17	.	.	PUNCT
cjal-3368	529	1	sanctions	sanction	NOUN
cjal-3368	529	2	like	like	ADP
cjal-3368	529	3	belated	belate	VERB
cjal-3368	529	4	fees	fee	NOUN
cjal-3368	529	5	,	,	PUNCT
cjal-3368	529	6	fines	fine	NOUN
cjal-3368	529	7	and	and	CCONJ
cjal-3368	529	8	criminal	criminal	ADJ
cjal-3368	529	9	sentences	sentence	NOUN
cjal-3368	529	10	were	be	AUX
cjal-3368	529	11	regarded	regard	VERB
cjal-3368	529	12	as	as	ADP
cjal-3368	529	13	bargaining	bargaining	NOUN
cjal-3368	529	14	chips	chip	NOUN
cjal-3368	529	15	for	for	SCONJ
cjal-3368	529	16	tax	tax	NOUN
cjal-3368	529	17	agencies	agency	NOUN
cjal-3368	529	18	to	to	PART
cjal-3368	529	19	establish	establish	VERB
cjal-3368	529	20	their	their	PRON
cjal-3368	529	21	political	political	ADJ
cjal-3368	529	22	network	network	NOUN
cjal-3368	529	23	.	.	PUNCT
cjal-3368	530	1	if	if	SCONJ
cjal-3368	530	2	the	the	DET
cjal-3368	530	3	negotiation	negotiation	NOUN
cjal-3368	530	4	had	have	VERB
cjal-3368	530	5	an	an	DET
cjal-3368	530	6	obvious	obvious	ADJ
cjal-3368	530	7	enforcement	enforcement	NOUN
cjal-3368	530	8	cost	cost	NOUN
cjal-3368	530	9	,	,	PUNCT
cjal-3368	530	10	tax	tax	NOUN
cjal-3368	530	11	authorities	authority	NOUN
cjal-3368	530	12	were	be	AUX
cjal-3368	530	13	more	more	ADV
cjal-3368	530	14	likely	likely	ADJ
cjal-3368	530	15	to	to	PART
cjal-3368	530	16	pass	pass	VERB
cjal-3368	530	17	the	the	DET
cjal-3368	530	18	cases	case	NOUN
cjal-3368	530	19	to	to	ADP
cjal-3368	530	20	the	the	DET
cjal-3368	530	21	higher	high	ADJ
cjal-3368	530	22	tax	tax	NOUN
cjal-3368	530	23	office	office	NOUN
cjal-3368	530	24	.	.	PUNCT
cjal-3368	531	1	this	this	DET
cjal-3368	531	2	study	study	NOUN
cjal-3368	531	3	suggests	suggest	VERB
cjal-3368	531	4	that	that	SCONJ
cjal-3368	531	5	the	the	DET
cjal-3368	531	6	frontline	frontline	NOUN
cjal-3368	531	7	tax	tax	NOUN
cjal-3368	531	8	officials	official	NOUN
cjal-3368	531	9	preferred	prefer	VERB
cjal-3368	531	10	more	more	ADV
cjal-3368	531	11	measurable	measurable	ADJ
cjal-3368	531	12	and	and	CCONJ
cjal-3368	531	13	quantitative	quantitative	ADJ
cjal-3368	531	14	work	work	NOUN
cjal-3368	531	15	—	—	PUNCT
cjal-3368	531	16	for	for	ADP
cjal-3368	531	17	example	example	NOUN
cjal-3368	531	18	,	,	PUNCT
cjal-3368	531	19	annual	annual	ADJ
cjal-3368	531	20	tax	tax	NOUN
cjal-3368	531	21	revenue	revenue	NOUN
cjal-3368	531	22	targets	target	NOUN
cjal-3368	531	23	—	—	PUNCT
cjal-3368	531	24	while	while	SCONJ
cjal-3368	531	25	they	they	PRON
cjal-3368	531	26	were	be	AUX
cjal-3368	531	27	demotivated	demotivate	VERB
cjal-3368	531	28	to	to	PART
cjal-3368	531	29	implement	implement	VERB
cjal-3368	531	30	qualitative	qualitative	ADJ
cjal-3368	531	31	targets	target	NOUN
cjal-3368	531	32	like	like	ADP
cjal-3368	531	33	auditing	audit	VERB
cjal-3368	531	34	local	local	ADJ
cjal-3368	531	35	businesses	business	NOUN
cjal-3368	531	36	.	.	PUNCT
cjal-3368	532	1	moreover	moreover	ADV
cjal-3368	532	2	,	,	PUNCT
cjal-3368	532	3	information	information	NOUN
cjal-3368	532	4	asymmetry	asymmetry	NOUN
cjal-3368	532	5	made	make	VERB
cjal-3368	532	6	the	the	DET
cjal-3368	532	7	higher	high	ADJ
cjal-3368	532	8	-	-	PUNCT
cjal-3368	532	9	level	level	NOUN
cjal-3368	532	10	tax	tax	NOUN
cjal-3368	532	11	officials	official	NOUN
cjal-3368	532	12	and	and	CCONJ
cjal-3368	532	13	the	the	DET
cjal-3368	532	14	sat	sit	VERB
cjal-3368	532	15	unable	unable	ADJ
cjal-3368	532	16	to	to	PART
cjal-3368	532	17	recognize	recognize	VERB
cjal-3368	532	18	the	the	DET
cjal-3368	532	19	illegal	illegal	ADJ
cjal-3368	532	20	behavior	behavior	NOUN
cjal-3368	532	21	of	of	ADP
cjal-3368	532	22	tax	tax	NOUN
cjal-3368	532	23	agencies.88	agencies.88	PROPN
cjal-3368	532	24	to	to	PART
cjal-3368	532	25	discipline	discipline	VERB
cjal-3368	532	26	frontline	frontline	NOUN
cjal-3368	532	27	tax	tax	NOUN
cjal-3368	532	28	officials	official	NOUN
cjal-3368	532	29	is	be	AUX
cjal-3368	532	30	never	never	ADV
cjal-3368	532	31	easy	easy	ADJ
cjal-3368	532	32	since	since	SCONJ
cjal-3368	532	33	most	most	ADJ
cjal-3368	532	34	are	be	AUX
cjal-3368	532	35	constrained	constrain	VERB
cjal-3368	532	36	in	in	ADP
cjal-3368	532	37	a	a	DET
cjal-3368	532	38	vicious	vicious	ADJ
cjal-3368	532	39	circle	circle	NOUN
cjal-3368	532	40	.	.	PUNCT
cjal-3368	533	1	only	only	ADV
cjal-3368	533	2	when	when	SCONJ
cjal-3368	533	3	the	the	DET
cjal-3368	533	4	institutional	institutional	ADJ
cjal-3368	533	5	environment	environment	NOUN
cjal-3368	533	6	is	be	AUX
cjal-3368	533	7	changed	change	VERB
cjal-3368	533	8	can	can	AUX
cjal-3368	533	9	the	the	DET
cjal-3368	533	10	outcome	outcome	NOUN
cjal-3368	533	11	of	of	ADP
cjal-3368	533	12	law	law	NOUN
cjal-3368	533	13	enforcement	enforcement	NOUN
cjal-3368	533	14	be	be	AUX
cjal-3368	533	15	substantially	substantially	ADV
cjal-3368	533	16	enhanced	enhance	VERB
cjal-3368	533	17	.	.	PUNCT
cjal-3368	534	1	88	88	NUM
cjal-3368	534	2	wang	wang	PROPN
cjal-3368	534	3	&	&	CCONJ
cjal-3368	534	4	hu	hu	PROPN
cjal-3368	534	5	,	,	PUNCT
cjal-3368	534	6	supra	supra	PROPN
cjal-3368	534	7	note	note	PROPN
cjal-3368	534	8	22	22	NUM
cjal-3368	534	9	;	;	PUNCT
cjal-3368	534	10	kostka	kostka	PROPN
cjal-3368	534	11	,	,	PUNCT
cjal-3368	534	12	supra	supra	PROPN
cjal-3368	534	13	note	note	NOUN
cjal-3368	534	14	5	5	NUM
cjal-3368	534	15	.	.	SYM
cjal-3368	534	16	260	260	NUM
cjal-3368	534	17	columbia	columbia	PROPN
cjal-3368	534	18	journal	journal	PROPN
cjal-3368	534	19	of	of	ADP
cjal-3368	534	20	asian	asian	ADJ
cjal-3368	534	21	law	law	NOUN
cjal-3368	535	1	[	[	X
cjal-3368	535	2	vol	vol	NOUN
cjal-3368	535	3	.	.	PUNCT
cjal-3368	536	1	31:218	31:218	NUM
cjal-3368	536	2	appendix	appendix	ADJ
cjal-3368	536	3	tax	tax	NOUN
cjal-3368	536	4	officials	official	NOUN
cjal-3368	536	5	(	(	PUNCT
cjal-3368	536	6	n=34	n=34	PROPN
cjal-3368	536	7	)	)	PUNCT
cjal-3368	536	8	(	(	PUNCT
cjal-3368	536	9	p1	p1	NOUN
cjal-3368	536	10	-	-	NOUN
cjal-3368	536	11	p21	p21	NOUN
cjal-3368	536	12	are	be	AUX
cjal-3368	536	13	from	from	ADP
cjal-3368	536	14	bureau	bureau	PROPN
cjal-3368	536	15	p	p	NOUN
cjal-3368	536	16	,	,	PUNCT
cjal-3368	536	17	r1r13	r1r13	PROPN
cjal-3368	536	18	are	be	AUX
cjal-3368	536	19	from	from	ADP
cjal-3368	536	20	bureau	bureau	NOUN
cjal-3368	536	21	r	r	NOUN
cjal-3368	536	22	)	)	PUNCT
cjal-3368	536	23	p1	p1	NOUN
cjal-3368	536	24	.	.	PUNCT
cjal-3368	537	1	male	male	NOUN
cjal-3368	537	2	,	,	PUNCT
cjal-3368	537	3	42	42	NUM
cjal-3368	537	4	years	year	NOUN
cjal-3368	537	5	old	old	ADJ
cjal-3368	537	6	,	,	PUNCT
cjal-3368	537	7	bachelor	bachelor	NOUN
cjal-3368	537	8	’s	’s	NOUN
cjal-3368	537	9	degree	degree	NOUN
cjal-3368	537	10	,	,	PUNCT
cjal-3368	537	11	chief	chief	NOUN
cjal-3368	537	12	of	of	ADP
cjal-3368	537	13	fifth	fifth	ADJ
cjal-3368	537	14	tax	tax	NOUN
cjal-3368	537	15	branch	branch	NOUN
cjal-3368	537	16	,	,	PUNCT
cjal-3368	537	17	from	from	ADP
cjal-3368	537	18	county	county	PROPN
cjal-3368	537	19	j	j	PROPN
cjal-3368	537	20	,	,	PUNCT
cjal-3368	537	21	worked	work	VERB
cjal-3368	537	22	in	in	ADP
cjal-3368	537	23	tax	tax	NOUN
cjal-3368	537	24	authorities	authority	NOUN
cjal-3368	537	25	for	for	ADP
cjal-3368	537	26	20	20	NUM
cjal-3368	537	27	years	year	NOUN
cjal-3368	537	28	,	,	PUNCT
cjal-3368	537	29	cpc	cpc	PROPN
cjal-3368	537	30	member	member	NOUN
cjal-3368	537	31	,	,	PUNCT
cjal-3368	537	32	worked	work	VERB
cjal-3368	537	33	as	as	ADP
cjal-3368	537	34	tax	tax	NOUN
cjal-3368	537	35	administrator	administrator	NOUN
cjal-3368	537	36	,	,	PUNCT
cjal-3368	537	37	chief	chief	NOUN
cjal-3368	537	38	of	of	ADP
cjal-3368	537	39	administrative	administrative	ADJ
cjal-3368	537	40	office	office	NOUN
cjal-3368	537	41	,	,	PUNCT
cjal-3368	537	42	and	and	CCONJ
cjal-3368	537	43	vice	vice	NOUN
cjal-3368	537	44	chief	chief	NOUN
cjal-3368	537	45	of	of	ADP
cjal-3368	537	46	tax	tax	NOUN
cjal-3368	537	47	branch	branch	NOUN
cjal-3368	537	48	before	before	ADV
cjal-3368	537	49	;	;	PUNCT
cjal-3368	537	50	p2	p2	X
cjal-3368	537	51	.	.	PUNCT
cjal-3368	538	1	male	male	NOUN
cjal-3368	538	2	,	,	PUNCT
cjal-3368	538	3	46	46	NUM
cjal-3368	538	4	years	year	NOUN
cjal-3368	538	5	old	old	ADJ
cjal-3368	538	6	,	,	PUNCT
cjal-3368	538	7	bachelor	bachelor	NOUN
cjal-3368	538	8	’s	’s	NOUN
cjal-3368	538	9	degree	degree	NOUN
cjal-3368	538	10	,	,	PUNCT
cjal-3368	538	11	vice	vice	NOUN
cjal-3368	538	12	chief	chief	NOUN
cjal-3368	538	13	of	of	ADP
cjal-3368	538	14	fifth	fifth	ADJ
cjal-3368	538	15	tax	tax	NOUN
cjal-3368	538	16	branch	branch	NOUN
cjal-3368	538	17	,	,	PUNCT
cjal-3368	538	18	from	from	ADP
cjal-3368	538	19	county	county	PROPN
cjal-3368	538	20	j	j	PROPN
cjal-3368	538	21	,	,	PUNCT
cjal-3368	538	22	worked	work	VERB
cjal-3368	538	23	in	in	ADP
cjal-3368	538	24	tax	tax	NOUN
cjal-3368	538	25	authorities	authority	NOUN
cjal-3368	538	26	for	for	ADP
cjal-3368	538	27	25	25	NUM
cjal-3368	538	28	years	year	NOUN
cjal-3368	538	29	,	,	PUNCT
cjal-3368	538	30	cpc	cpc	PROPN
cjal-3368	538	31	member	member	NOUN
cjal-3368	538	32	,	,	PUNCT
cjal-3368	538	33	worked	work	VERB
cjal-3368	538	34	as	as	ADP
cjal-3368	538	35	vice	vice	NOUN
cjal-3368	538	36	chief	chief	NOUN
cjal-3368	538	37	of	of	ADP
cjal-3368	538	38	a	a	DET
cjal-3368	538	39	tax	tax	NOUN
cjal-3368	538	40	branch	branch	NOUN
cjal-3368	538	41	and	and	CCONJ
cjal-3368	538	42	auditor	auditor	NOUN
cjal-3368	538	43	of	of	ADP
cjal-3368	538	44	audit	audit	NOUN
cjal-3368	538	45	bureau	bureau	NOUN
cjal-3368	538	46	before	before	ADV
cjal-3368	538	47	;	;	PUNCT
cjal-3368	538	48	p3	p3	PROPN
cjal-3368	538	49	.	.	PUNCT
cjal-3368	539	1	male	male	NOUN
cjal-3368	539	2	,	,	PUNCT
cjal-3368	539	3	40	40	NUM
cjal-3368	539	4	years	year	NOUN
cjal-3368	539	5	old	old	ADJ
cjal-3368	539	6	,	,	PUNCT
cjal-3368	539	7	bachelor	bachelor	NOUN
cjal-3368	539	8	’s	’s	NOUN
cjal-3368	539	9	degree	degree	NOUN
cjal-3368	539	10	,	,	PUNCT
cjal-3368	539	11	vice	vice	NOUN
cjal-3368	539	12	chief	chief	NOUN
cjal-3368	539	13	of	of	ADP
cjal-3368	539	14	fifth	fifth	ADJ
cjal-3368	539	15	tax	tax	NOUN
cjal-3368	539	16	branch	branch	NOUN
cjal-3368	539	17	,	,	PUNCT
cjal-3368	539	18	from	from	ADP
cjal-3368	539	19	county	county	PROPN
cjal-3368	539	20	j	j	PROPN
cjal-3368	539	21	,	,	PUNCT
cjal-3368	539	22	worked	work	VERB
cjal-3368	539	23	in	in	ADP
cjal-3368	539	24	tax	tax	NOUN
cjal-3368	539	25	authorities	authority	NOUN
cjal-3368	539	26	for	for	ADP
cjal-3368	539	27	19	19	NUM
cjal-3368	539	28	years	year	NOUN
cjal-3368	539	29	,	,	PUNCT
cjal-3368	539	30	cpc	cpc	PROPN
cjal-3368	539	31	member	member	NOUN
cjal-3368	539	32	,	,	PUNCT
cjal-3368	539	33	worked	work	VERB
cjal-3368	539	34	as	as	ADP
cjal-3368	539	35	auditor	auditor	NOUN
cjal-3368	539	36	in	in	ADP
cjal-3368	539	37	audit	audit	NOUN
cjal-3368	539	38	bureau	bureau	NOUN
cjal-3368	539	39	before	before	ADV
cjal-3368	539	40	;	;	PUNCT
cjal-3368	539	41	p4	p4	ADJ
cjal-3368	539	42	.	.	PUNCT
cjal-3368	540	1	male	male	NOUN
cjal-3368	540	2	,	,	PUNCT
cjal-3368	540	3	55	55	NUM
cjal-3368	540	4	years	year	NOUN
cjal-3368	540	5	old	old	ADJ
cjal-3368	540	6	,	,	PUNCT
cjal-3368	540	7	college	college	NOUN
cjal-3368	540	8	’s	’s	PART
cjal-3368	540	9	degree	degree	NOUN
cjal-3368	540	10	,	,	PUNCT
cjal-3368	540	11	tax	tax	NOUN
cjal-3368	540	12	administrator	administrator	NOUN
cjal-3368	540	13	of	of	ADP
cjal-3368	540	14	fifth	fifth	ADJ
cjal-3368	540	15	tax	tax	NOUN
cjal-3368	540	16	branch	branch	NOUN
cjal-3368	540	17	,	,	PUNCT
cjal-3368	540	18	from	from	ADP
cjal-3368	540	19	county	county	PROPN
cjal-3368	540	20	j	j	PROPN
cjal-3368	540	21	,	,	PUNCT
cjal-3368	540	22	worked	work	VERB
cjal-3368	540	23	in	in	ADP
cjal-3368	540	24	tax	tax	NOUN
cjal-3368	540	25	authorities	authority	NOUN
cjal-3368	540	26	for	for	ADP
cjal-3368	540	27	31	31	NUM
cjal-3368	540	28	years	year	NOUN
cjal-3368	540	29	,	,	PUNCT
cjal-3368	540	30	worked	work	VERB
cjal-3368	540	31	as	as	ADP
cjal-3368	540	32	tax	tax	NOUN
cjal-3368	540	33	administrator	administrator	NOUN
cjal-3368	540	34	of	of	ADP
cjal-3368	540	35	a	a	DET
cjal-3368	540	36	tax	tax	NOUN
cjal-3368	540	37	branch	branch	NOUN
cjal-3368	540	38	before	before	ADV
cjal-3368	540	39	;	;	PUNCT
cjal-3368	540	40	p5	p5	ADJ
cjal-3368	540	41	.	.	PUNCT
cjal-3368	541	1	male	male	NOUN
cjal-3368	541	2	,	,	PUNCT
cjal-3368	541	3	53	53	NUM
cjal-3368	541	4	years	year	NOUN
cjal-3368	541	5	old	old	ADJ
cjal-3368	541	6	,	,	PUNCT
cjal-3368	541	7	college	college	NOUN
cjal-3368	541	8	’s	’s	PART
cjal-3368	541	9	degree	degree	NOUN
cjal-3368	541	10	,	,	PUNCT
cjal-3368	541	11	tax	tax	NOUN
cjal-3368	541	12	administrator	administrator	NOUN
cjal-3368	541	13	of	of	ADP
cjal-3368	541	14	fifth	fifth	ADJ
cjal-3368	541	15	tax	tax	NOUN
cjal-3368	541	16	branch	branch	NOUN
cjal-3368	541	17	,	,	PUNCT
cjal-3368	541	18	from	from	ADP
cjal-3368	541	19	county	county	PROPN
cjal-3368	541	20	j	j	PROPN
cjal-3368	541	21	,	,	PUNCT
cjal-3368	541	22	worked	work	VERB
cjal-3368	541	23	in	in	ADP
cjal-3368	541	24	tax	tax	NOUN
cjal-3368	541	25	authorities	authority	NOUN
cjal-3368	541	26	for	for	ADP
cjal-3368	541	27	30	30	NUM
cjal-3368	541	28	years	year	NOUN
cjal-3368	541	29	,	,	PUNCT
cjal-3368	541	30	worked	work	VERB
cjal-3368	541	31	as	as	ADP
cjal-3368	541	32	tax	tax	NOUN
cjal-3368	541	33	administrator	administrator	NOUN
cjal-3368	541	34	of	of	ADP
cjal-3368	541	35	a	a	DET
cjal-3368	541	36	tax	tax	NOUN
cjal-3368	541	37	branch	branch	NOUN
cjal-3368	541	38	before	before	ADV
cjal-3368	541	39	;	;	PUNCT
cjal-3368	541	40	p6	p6	PROPN
cjal-3368	541	41	.	.	PUNCT
cjal-3368	542	1	female	female	NOUN
cjal-3368	542	2	,	,	PUNCT
cjal-3368	542	3	29	29	NUM
cjal-3368	542	4	years	year	NOUN
cjal-3368	542	5	old	old	ADJ
cjal-3368	542	6	,	,	PUNCT
cjal-3368	542	7	bachelor	bachelor	NOUN
cjal-3368	542	8	’s	’s	NOUN
cjal-3368	542	9	degree	degree	NOUN
cjal-3368	542	10	,	,	PUNCT
cjal-3368	542	11	tax	tax	NOUN
cjal-3368	542	12	administrator	administrator	NOUN
cjal-3368	542	13	of	of	ADP
cjal-3368	542	14	fifth	fifth	ADJ
cjal-3368	542	15	tax	tax	NOUN
cjal-3368	542	16	branch	branch	NOUN
cjal-3368	542	17	,	,	PUNCT
cjal-3368	542	18	from	from	ADP
cjal-3368	542	19	county	county	PROPN
cjal-3368	542	20	j	j	PROPN
cjal-3368	542	21	,	,	PUNCT
cjal-3368	542	22	worked	work	VERB
cjal-3368	542	23	in	in	ADP
cjal-3368	542	24	tax	tax	NOUN
cjal-3368	542	25	authorities	authority	NOUN
cjal-3368	542	26	for	for	ADP
cjal-3368	542	27	4	4	NUM
cjal-3368	542	28	years	year	NOUN
cjal-3368	542	29	,	,	PUNCT
cjal-3368	542	30	cpc	cpc	PROPN
cjal-3368	542	31	member	member	NOUN
cjal-3368	542	32	;	;	PUNCT
cjal-3368	542	33	p7	p7	PROPN
cjal-3368	542	34	.	.	PUNCT
cjal-3368	543	1	male	male	NOUN
cjal-3368	543	2	,	,	PUNCT
cjal-3368	543	3	25	25	NUM
cjal-3368	543	4	years	year	NOUN
cjal-3368	543	5	old	old	ADJ
cjal-3368	543	6	,	,	PUNCT
cjal-3368	543	7	bachelor	bachelor	NOUN
cjal-3368	543	8	’s	’s	NOUN
cjal-3368	543	9	degree	degree	NOUN
cjal-3368	543	10	,	,	PUNCT
cjal-3368	543	11	tax	tax	NOUN
cjal-3368	543	12	administrator	administrator	NOUN
cjal-3368	543	13	of	of	ADP
cjal-3368	543	14	fifth	fifth	ADJ
cjal-3368	543	15	tax	tax	NOUN
cjal-3368	543	16	branch	branch	NOUN
cjal-3368	543	17	,	,	PUNCT
cjal-3368	543	18	from	from	ADP
cjal-3368	543	19	the	the	DET
cjal-3368	543	20	downtown	downtown	NOUN
cjal-3368	543	21	of	of	ADP
cjal-3368	543	22	the	the	DET
cjal-3368	543	23	city	city	NOUN
cjal-3368	543	24	,	,	PUNCT
cjal-3368	543	25	worked	work	VERB
cjal-3368	543	26	in	in	ADP
cjal-3368	543	27	tax	tax	NOUN
cjal-3368	543	28	authorities	authority	NOUN
cjal-3368	543	29	for	for	ADP
cjal-3368	543	30	less	less	ADJ
cjal-3368	543	31	than	than	ADP
cjal-3368	543	32	2	2	NUM
cjal-3368	543	33	years	year	NOUN
cjal-3368	543	34	,	,	PUNCT
cjal-3368	543	35	cpc	cpc	PROPN
cjal-3368	543	36	member	member	NOUN
cjal-3368	543	37	;	;	PUNCT
cjal-3368	543	38	p8	p8	PROPN
cjal-3368	543	39	.	.	PUNCT
cjal-3368	544	1	male	male	NOUN
cjal-3368	544	2	,	,	PUNCT
cjal-3368	544	3	53	53	NUM
cjal-3368	544	4	years	year	NOUN
cjal-3368	544	5	old	old	ADJ
cjal-3368	544	6	,	,	PUNCT
cjal-3368	544	7	bachelor	bachelor	NOUN
cjal-3368	544	8	’s	’s	NOUN
cjal-3368	544	9	degree	degree	NOUN
cjal-3368	544	10	,	,	PUNCT
cjal-3368	544	11	chief	chief	NOUN
cjal-3368	544	12	of	of	ADP
cjal-3368	544	13	audit	audit	NOUN
cjal-3368	544	14	bureau	bureau	NOUN
cjal-3368	544	15	,	,	PUNCT
cjal-3368	544	16	from	from	ADP
cjal-3368	544	17	county	county	PROPN
cjal-3368	544	18	j	j	PROPN
cjal-3368	544	19	,	,	PUNCT
cjal-3368	544	20	worked	work	VERB
cjal-3368	544	21	in	in	ADP
cjal-3368	544	22	tax	tax	NOUN
cjal-3368	544	23	authorities	authority	NOUN
cjal-3368	544	24	for	for	ADP
cjal-3368	544	25	31	31	NUM
cjal-3368	544	26	years	year	NOUN
cjal-3368	544	27	,	,	PUNCT
cjal-3368	544	28	cpc	cpc	PROPN
cjal-3368	544	29	member	member	NOUN
cjal-3368	544	30	,	,	PUNCT
cjal-3368	544	31	worked	work	VERB
cjal-3368	544	32	as	as	ADP
cjal-3368	544	33	chief	chief	NOUN
cjal-3368	544	34	of	of	ADP
cjal-3368	544	35	a	a	DET
cjal-3368	544	36	tax	tax	NOUN
cjal-3368	544	37	branch	branch	NOUN
cjal-3368	544	38	before	before	ADV
cjal-3368	544	39	;	;	PUNCT
cjal-3368	544	40	p9	p9	PROPN
cjal-3368	544	41	.	.	PROPN
cjal-3368	544	42	female	female	PROPN
cjal-3368	544	43	,	,	PUNCT
cjal-3368	544	44	37	37	NUM
cjal-3368	544	45	years	year	NOUN
cjal-3368	544	46	old	old	ADJ
cjal-3368	544	47	,	,	PUNCT
cjal-3368	544	48	master	master	NOUN
cjal-3368	544	49	’s	’s	PART
cjal-3368	544	50	degree	degree	NOUN
cjal-3368	544	51	,	,	PUNCT
cjal-3368	544	52	vice	vice	NOUN
cjal-3368	544	53	chief	chief	NOUN
cjal-3368	544	54	of	of	ADP
cjal-3368	544	55	audit	audit	NOUN
cjal-3368	544	56	bureau	bureau	NOUN
cjal-3368	544	57	,	,	PUNCT
cjal-3368	544	58	from	from	ADP
cjal-3368	544	59	county	county	PROPN
cjal-3368	544	60	j	j	PROPN
cjal-3368	544	61	,	,	PUNCT
cjal-3368	544	62	worked	work	VERB
cjal-3368	544	63	in	in	ADP
cjal-3368	544	64	tax	tax	NOUN
cjal-3368	544	65	authorities	authority	NOUN
cjal-3368	544	66	for	for	ADP
cjal-3368	544	67	10	10	NUM
cjal-3368	544	68	years	year	NOUN
cjal-3368	544	69	,	,	PUNCT
cjal-3368	544	70	cpc	cpc	PROPN
cjal-3368	544	71	member	member	NOUN
cjal-3368	544	72	,	,	PUNCT
cjal-3368	544	73	worked	work	VERB
cjal-3368	544	74	as	as	ADP
cjal-3368	544	75	tax	tax	NOUN
cjal-3368	544	76	administrator	administrator	NOUN
cjal-3368	544	77	of	of	ADP
cjal-3368	544	78	a	a	DET
cjal-3368	544	79	tax	tax	NOUN
cjal-3368	544	80	branch	branch	NOUN
cjal-3368	544	81	before	before	ADV
cjal-3368	544	82	;	;	PUNCT
cjal-3368	544	83	p10	p10	PROPN
cjal-3368	544	84	.	.	PROPN
cjal-3368	544	85	male	male	PROPN
cjal-3368	544	86	,	,	PUNCT
cjal-3368	544	87	52	52	NUM
cjal-3368	544	88	years	year	NOUN
cjal-3368	544	89	old	old	ADJ
cjal-3368	544	90	,	,	PUNCT
cjal-3368	544	91	college	college	NOUN
cjal-3368	544	92	’s	’s	PART
cjal-3368	544	93	degree	degree	NOUN
cjal-3368	544	94	,	,	PUNCT
cjal-3368	544	95	auditor	auditor	NOUN
cjal-3368	544	96	of	of	ADP
cjal-3368	544	97	audit	audit	NOUN
cjal-3368	544	98	bureau	bureau	NOUN
cjal-3368	544	99	,	,	PUNCT
cjal-3368	544	100	from	from	ADP
cjal-3368	544	101	county	county	PROPN
cjal-3368	544	102	j	j	PROPN
cjal-3368	544	103	,	,	PUNCT
cjal-3368	544	104	worked	work	VERB
cjal-3368	544	105	in	in	ADP
cjal-3368	544	106	tax	tax	NOUN
cjal-3368	544	107	authorities	authority	NOUN
cjal-3368	544	108	for	for	ADP
cjal-3368	544	109	30	30	NUM
cjal-3368	544	110	years	year	NOUN
cjal-3368	544	111	,	,	PUNCT
cjal-3368	544	112	cpc	cpc	PROPN
cjal-3368	544	113	member	member	NOUN
cjal-3368	544	114	;	;	PUNCT
cjal-3368	544	115	p11	p11	NOUN
cjal-3368	544	116	.	.	PUNCT
cjal-3368	545	1	male	male	NOUN
cjal-3368	545	2	,	,	PUNCT
cjal-3368	545	3	54	54	NUM
cjal-3368	545	4	years	year	NOUN
cjal-3368	545	5	old	old	ADJ
cjal-3368	545	6	,	,	PUNCT
cjal-3368	545	7	bachelor	bachelor	NOUN
cjal-3368	545	8	’s	’s	NOUN
cjal-3368	545	9	degree	degree	NOUN
cjal-3368	545	10	,	,	PUNCT
cjal-3368	545	11	chief	chief	NOUN
cjal-3368	545	12	of	of	ADP
cjal-3368	545	13	first	first	ADJ
cjal-3368	545	14	tax	tax	NOUN
cjal-3368	545	15	branch	branch	NOUN
cjal-3368	545	16	,	,	PUNCT
cjal-3368	545	17	from	from	ADP
cjal-3368	545	18	county	county	PROPN
cjal-3368	545	19	j	j	PROPN
cjal-3368	545	20	,	,	PUNCT
cjal-3368	545	21	worked	work	VERB
cjal-3368	545	22	in	in	ADP
cjal-3368	545	23	tax	tax	NOUN
cjal-3368	545	24	authorities	authority	NOUN
cjal-3368	545	25	for	for	ADP
cjal-3368	545	26	32	32	NUM
cjal-3368	545	27	years	year	NOUN
cjal-3368	545	28	,	,	PUNCT
cjal-3368	545	29	cpc	cpc	PROPN
cjal-3368	545	30	member	member	NOUN
cjal-3368	545	31	,	,	PUNCT
cjal-3368	545	32	worked	work	VERB
cjal-3368	545	33	as	as	ADP
cjal-3368	545	34	vice	vice	NOUN
cjal-3368	545	35	chief	chief	NOUN
cjal-3368	545	36	of	of	ADP
cjal-3368	545	37	a	a	DET
cjal-3368	545	38	tax	tax	NOUN
cjal-3368	545	39	branch	branch	NOUN
cjal-3368	545	40	before	before	ADV
cjal-3368	545	41	;	;	PUNCT
cjal-3368	545	42	p12	p12	ADJ
cjal-3368	545	43	.	.	PUNCT
cjal-3368	546	1	male	male	NOUN
cjal-3368	546	2	,	,	PUNCT
cjal-3368	546	3	50	50	NUM
cjal-3368	546	4	years	year	NOUN
cjal-3368	546	5	old	old	ADJ
cjal-3368	546	6	,	,	PUNCT
cjal-3368	546	7	college	college	NOUN
cjal-3368	546	8	’s	’s	PART
cjal-3368	546	9	degree	degree	NOUN
cjal-3368	546	10	,	,	PUNCT
cjal-3368	546	11	vice	vice	NOUN
cjal-3368	546	12	chief	chief	NOUN
cjal-3368	546	13	of	of	ADP
cjal-3368	546	14	first	first	ADJ
cjal-3368	546	15	tax	tax	NOUN
cjal-3368	546	16	branch	branch	NOUN
cjal-3368	546	17	,	,	PUNCT
cjal-3368	546	18	from	from	ADP
cjal-3368	546	19	county	county	PROPN
cjal-3368	546	20	j	j	PROPN
cjal-3368	546	21	,	,	PUNCT
cjal-3368	546	22	worked	work	VERB
cjal-3368	546	23	in	in	ADP
cjal-3368	546	24	tax	tax	NOUN
cjal-3368	546	25	authorities	authority	NOUN
cjal-3368	546	26	for	for	ADP
cjal-3368	546	27	30	30	NUM
cjal-3368	546	28	years	year	NOUN
cjal-3368	546	29	,	,	PUNCT
cjal-3368	546	30	cpc	cpc	PROPN
cjal-3368	546	31	member	member	NOUN
cjal-3368	546	32	;	;	PUNCT
cjal-3368	546	33	2018	2018	NUM
cjal-3368	546	34	]	]	PUNCT
cjal-3368	546	35	why	why	SCONJ
cjal-3368	546	36	law	law	NOUN
cjal-3368	546	37	enforcement	enforcement	NOUN
cjal-3368	546	38	is	be	AUX
cjal-3368	546	39	weak	weak	ADJ
cjal-3368	546	40	in	in	ADP
cjal-3368	546	41	china	china	PROPN
cjal-3368	546	42	261	261	NUM
cjal-3368	546	43	p13	p13	NOUN
cjal-3368	546	44	.	.	PUNCT
cjal-3368	547	1	male	male	NOUN
cjal-3368	547	2	,	,	PUNCT
cjal-3368	547	3	45	45	NUM
cjal-3368	547	4	years	year	NOUN
cjal-3368	547	5	old	old	ADJ
cjal-3368	547	6	,	,	PUNCT
cjal-3368	547	7	bachelor	bachelor	NOUN
cjal-3368	547	8	’s	’s	NOUN
cjal-3368	547	9	degree	degree	NOUN
cjal-3368	547	10	,	,	PUNCT
cjal-3368	547	11	chief	chief	NOUN
cjal-3368	547	12	of	of	ADP
cjal-3368	547	13	sixth	sixth	ADJ
cjal-3368	547	14	tax	tax	NOUN
cjal-3368	547	15	branch	branch	NOUN
cjal-3368	547	16	,	,	PUNCT
cjal-3368	547	17	from	from	ADP
cjal-3368	547	18	county	county	PROPN
cjal-3368	547	19	j	j	PROPN
cjal-3368	547	20	,	,	PUNCT
cjal-3368	547	21	worked	work	VERB
cjal-3368	547	22	in	in	ADP
cjal-3368	547	23	tax	tax	NOUN
cjal-3368	547	24	authorities	authority	NOUN
cjal-3368	547	25	for	for	ADP
cjal-3368	547	26	23	23	NUM
cjal-3368	547	27	years	year	NOUN
cjal-3368	547	28	,	,	PUNCT
cjal-3368	547	29	cpc	cpc	PROPN
cjal-3368	547	30	member	member	NOUN
cjal-3368	547	31	;	;	PUNCT
cjal-3368	547	32	p14	p14	PROPN
cjal-3368	547	33	.	.	PUNCT
cjal-3368	548	1	male	male	NOUN
cjal-3368	548	2	,	,	PUNCT
cjal-3368	548	3	40	40	NUM
cjal-3368	548	4	years	year	NOUN
cjal-3368	548	5	old	old	ADJ
cjal-3368	548	6	,	,	PUNCT
cjal-3368	548	7	bachelor	bachelor	NOUN
cjal-3368	548	8	’s	’s	NOUN
cjal-3368	548	9	degree	degree	NOUN
cjal-3368	548	10	,	,	PUNCT
cjal-3368	548	11	chief	chief	NOUN
cjal-3368	548	12	of	of	ADP
cjal-3368	548	13	department	department	PROPN
cjal-3368	548	14	of	of	ADP
cjal-3368	548	15	administration	administration	NOUN
cjal-3368	548	16	of	of	ADP
cjal-3368	548	17	tax	tax	NOUN
cjal-3368	548	18	collection	collection	NOUN
cjal-3368	548	19	,	,	PUNCT
cjal-3368	548	20	from	from	ADP
cjal-3368	548	21	county	county	PROPN
cjal-3368	548	22	j	j	PROPN
cjal-3368	548	23	,	,	PUNCT
cjal-3368	548	24	worked	work	VERB
cjal-3368	548	25	in	in	ADP
cjal-3368	548	26	tax	tax	NOUN
cjal-3368	548	27	authorities	authority	NOUN
cjal-3368	548	28	for	for	ADP
cjal-3368	548	29	about	about	ADV
cjal-3368	548	30	20	20	NUM
cjal-3368	548	31	years	year	NOUN
cjal-3368	548	32	,	,	PUNCT
cjal-3368	548	33	cpc	cpc	PROPN
cjal-3368	548	34	member	member	NOUN
cjal-3368	548	35	;	;	PUNCT
cjal-3368	549	1	p15	p15	NOUN
cjal-3368	549	2	.	.	PUNCT
cjal-3368	550	1	male	male	NOUN
cjal-3368	550	2	,	,	PUNCT
cjal-3368	550	3	45	45	NUM
cjal-3368	550	4	years	year	NOUN
cjal-3368	550	5	old	old	ADJ
cjal-3368	550	6	,	,	PUNCT
cjal-3368	550	7	bachelor	bachelor	NOUN
cjal-3368	550	8	’s	’s	NOUN
cjal-3368	550	9	degree	degree	NOUN
cjal-3368	550	10	,	,	PUNCT
cjal-3368	550	11	vice	vice	NOUN
cjal-3368	550	12	chief	chief	NOUN
cjal-3368	550	13	of	of	ADP
cjal-3368	550	14	department	department	PROPN
cjal-3368	550	15	of	of	ADP
cjal-3368	550	16	administration	administration	NOUN
cjal-3368	550	17	of	of	ADP
cjal-3368	550	18	tax	tax	NOUN
cjal-3368	550	19	collection	collection	NOUN
cjal-3368	550	20	,	,	PUNCT
cjal-3368	550	21	from	from	ADP
cjal-3368	550	22	county	county	PROPN
cjal-3368	550	23	j	j	PROPN
cjal-3368	550	24	,	,	PUNCT
cjal-3368	550	25	worked	work	VERB
cjal-3368	550	26	in	in	ADP
cjal-3368	550	27	tax	tax	NOUN
cjal-3368	550	28	authorities	authority	NOUN
cjal-3368	550	29	for	for	ADP
cjal-3368	550	30	about	about	ADV
cjal-3368	550	31	20	20	NUM
cjal-3368	550	32	years	year	NOUN
cjal-3368	550	33	,	,	PUNCT
cjal-3368	550	34	cpc	cpc	PROPN
cjal-3368	550	35	member	member	NOUN
cjal-3368	550	36	;	;	PUNCT
cjal-3368	550	37	p16	p16	NOUN
cjal-3368	550	38	.	.	PUNCT
cjal-3368	551	1	male	male	NOUN
cjal-3368	551	2	,	,	PUNCT
cjal-3368	551	3	45	45	NUM
cjal-3368	551	4	years	year	NOUN
cjal-3368	551	5	old	old	ADJ
cjal-3368	551	6	,	,	PUNCT
cjal-3368	551	7	bachelor	bachelor	NOUN
cjal-3368	551	8	’s	’s	NOUN
cjal-3368	551	9	degree	degree	NOUN
cjal-3368	551	10	,	,	PUNCT
cjal-3368	551	11	chief	chief	NOUN
cjal-3368	551	12	of	of	ADP
cjal-3368	551	13	tax	tax	NOUN
cjal-3368	551	14	service	service	NOUN
cjal-3368	551	15	hall	hall	NOUN
cjal-3368	551	16	/	/	SYM
cjal-3368	551	17	center	center	NOUN
cjal-3368	551	18	,	,	PUNCT
cjal-3368	551	19	from	from	ADP
cjal-3368	551	20	county	county	PROPN
cjal-3368	551	21	j	j	PROPN
cjal-3368	551	22	,	,	PUNCT
cjal-3368	551	23	worked	work	VERB
cjal-3368	551	24	in	in	ADP
cjal-3368	551	25	tax	tax	NOUN
cjal-3368	551	26	authorities	authority	NOUN
cjal-3368	551	27	for	for	ADP
cjal-3368	551	28	about	about	ADV
cjal-3368	551	29	20	20	NUM
cjal-3368	551	30	years	year	NOUN
cjal-3368	551	31	,	,	PUNCT
cjal-3368	551	32	cpc	cpc	PROPN
cjal-3368	551	33	member	member	NOUN
cjal-3368	551	34	;	;	PUNCT
cjal-3368	551	35	p17	p17	NOUN
cjal-3368	551	36	.	.	PUNCT
cjal-3368	552	1	male	male	NOUN
cjal-3368	552	2	,	,	PUNCT
cjal-3368	552	3	30	30	NUM
cjal-3368	552	4	years	year	NOUN
cjal-3368	552	5	old	old	ADJ
cjal-3368	552	6	,	,	PUNCT
cjal-3368	552	7	master	master	NOUN
cjal-3368	552	8	’s	’s	PART
cjal-3368	552	9	degree	degree	NOUN
cjal-3368	552	10	,	,	PUNCT
cjal-3368	552	11	staff	staff	NOUN
cjal-3368	552	12	of	of	ADP
cjal-3368	552	13	department	department	NOUN
cjal-3368	552	14	of	of	ADP
cjal-3368	552	15	policies	policy	NOUN
cjal-3368	552	16	and	and	CCONJ
cjal-3368	552	17	regulations	regulation	NOUN
cjal-3368	552	18	,	,	PUNCT
cjal-3368	552	19	from	from	ADP
cjal-3368	552	20	county	county	PROPN
cjal-3368	552	21	j	j	PROPN
cjal-3368	552	22	,	,	PUNCT
cjal-3368	552	23	worked	work	VERB
cjal-3368	552	24	in	in	ADP
cjal-3368	552	25	tax	tax	NOUN
cjal-3368	552	26	authorities	authority	NOUN
cjal-3368	552	27	for	for	ADP
cjal-3368	552	28	3	3	NUM
cjal-3368	552	29	years	year	NOUN
cjal-3368	552	30	,	,	PUNCT
cjal-3368	552	31	cpc	cpc	PROPN
cjal-3368	552	32	member	member	NOUN
cjal-3368	552	33	;	;	PUNCT
cjal-3368	552	34	p18	p18	NOUN
cjal-3368	552	35	.	.	PUNCT
cjal-3368	553	1	male	male	NOUN
cjal-3368	553	2	,	,	PUNCT
cjal-3368	553	3	52	52	NUM
cjal-3368	553	4	years	year	NOUN
cjal-3368	553	5	old	old	ADJ
cjal-3368	553	6	,	,	PUNCT
cjal-3368	553	7	college	college	NOUN
cjal-3368	553	8	’s	’s	PART
cjal-3368	553	9	degree	degree	NOUN
cjal-3368	553	10	,	,	PUNCT
cjal-3368	553	11	tax	tax	NOUN
cjal-3368	553	12	administrator	administrator	NOUN
cjal-3368	553	13	of	of	ADP
cjal-3368	553	14	sixth	sixth	ADJ
cjal-3368	553	15	tax	tax	NOUN
cjal-3368	553	16	branch	branch	NOUN
cjal-3368	553	17	,	,	PUNCT
cjal-3368	553	18	from	from	ADP
cjal-3368	553	19	county	county	PROPN
cjal-3368	553	20	j	j	PROPN
cjal-3368	553	21	,	,	PUNCT
cjal-3368	553	22	worked	work	VERB
cjal-3368	553	23	in	in	ADP
cjal-3368	553	24	tax	tax	NOUN
cjal-3368	553	25	authorities	authority	NOUN
cjal-3368	553	26	for	for	ADP
cjal-3368	553	27	30	30	NUM
cjal-3368	553	28	years	year	NOUN
cjal-3368	553	29	,	,	PUNCT
cjal-3368	553	30	cpc	cpc	PROPN
cjal-3368	553	31	member	member	NOUN
cjal-3368	553	32	;	;	PUNCT
cjal-3368	553	33	p19	p19	NOUN
cjal-3368	553	34	.	.	PUNCT
cjal-3368	554	1	female	female	NOUN
cjal-3368	554	2	,	,	PUNCT
cjal-3368	554	3	45	45	NUM
cjal-3368	554	4	years	year	NOUN
cjal-3368	554	5	old	old	ADJ
cjal-3368	554	6	,	,	PUNCT
cjal-3368	554	7	bachelor	bachelor	NOUN
cjal-3368	554	8	’s	’s	NOUN
cjal-3368	554	9	degree	degree	NOUN
cjal-3368	554	10	,	,	PUNCT
cjal-3368	554	11	chief	chief	NOUN
cjal-3368	554	12	of	of	ADP
cjal-3368	554	13	fourth	fourth	ADJ
cjal-3368	554	14	tax	tax	NOUN
cjal-3368	554	15	branch	branch	NOUN
cjal-3368	554	16	,	,	PUNCT
cjal-3368	554	17	from	from	ADP
cjal-3368	554	18	county	county	PROPN
cjal-3368	554	19	j	j	PROPN
cjal-3368	554	20	,	,	PUNCT
cjal-3368	554	21	worked	work	VERB
cjal-3368	554	22	in	in	ADP
cjal-3368	554	23	tax	tax	NOUN
cjal-3368	554	24	authorities	authority	NOUN
cjal-3368	554	25	for	for	ADP
cjal-3368	554	26	20	20	NUM
cjal-3368	554	27	years	year	NOUN
cjal-3368	554	28	,	,	PUNCT
cjal-3368	554	29	cpc	cpc	PROPN
cjal-3368	554	30	member	member	NOUN
cjal-3368	554	31	;	;	PUNCT
cjal-3368	554	32	p20	p20	NOUN
cjal-3368	554	33	.	.	PUNCT
cjal-3368	555	1	female	female	NOUN
cjal-3368	555	2	,	,	PUNCT
cjal-3368	555	3	40	40	NUM
cjal-3368	555	4	years	year	NOUN
cjal-3368	555	5	old	old	ADJ
cjal-3368	555	6	,	,	PUNCT
cjal-3368	555	7	bachelor	bachelor	NOUN
cjal-3368	555	8	’s	’s	NOUN
cjal-3368	555	9	degree	degree	NOUN
cjal-3368	555	10	,	,	PUNCT
cjal-3368	555	11	staff	staff	NOUN
cjal-3368	555	12	,	,	PUNCT
cjal-3368	555	13	worked	work	VERB
cjal-3368	555	14	in	in	ADP
cjal-3368	555	15	department	department	PROPN
cjal-3368	555	16	of	of	ADP
cjal-3368	555	17	administration	administration	NOUN
cjal-3368	555	18	of	of	ADP
cjal-3368	555	19	tax	tax	NOUN
cjal-3368	555	20	collection	collection	NOUN
cjal-3368	555	21	for	for	ADP
cjal-3368	555	22	19	19	NUM
cjal-3368	555	23	years	year	NOUN
cjal-3368	555	24	,	,	PUNCT
cjal-3368	555	25	cpc	cpc	PROPN
cjal-3368	555	26	member	member	NOUN
cjal-3368	555	27	,	,	PUNCT
cjal-3368	555	28	from	from	ADP
cjal-3368	555	29	county	county	PROPN
cjal-3368	555	30	j	j	PROPN
cjal-3368	555	31	;	;	PUNCT
cjal-3368	556	1	p21	p21	PROPN
cjal-3368	556	2	.	.	PUNCT
cjal-3368	556	3	male	male	PROPN
cjal-3368	556	4	,	,	PUNCT
cjal-3368	556	5	45	45	NUM
cjal-3368	556	6	years	year	NOUN
cjal-3368	556	7	old	old	ADJ
cjal-3368	556	8	,	,	PUNCT
cjal-3368	556	9	bachelor	bachelor	NOUN
cjal-3368	556	10	’s	’s	NOUN
cjal-3368	556	11	degree	degree	NOUN
cjal-3368	556	12	,	,	PUNCT
cjal-3368	556	13	staff	staff	NOUN
cjal-3368	556	14	,	,	PUNCT
cjal-3368	556	15	worked	work	VERB
cjal-3368	556	16	in	in	ADP
cjal-3368	556	17	department	department	PROPN
cjal-3368	556	18	of	of	ADP
cjal-3368	556	19	administration	administration	NOUN
cjal-3368	556	20	of	of	ADP
cjal-3368	556	21	tax	tax	NOUN
cjal-3368	556	22	collection	collection	NOUN
cjal-3368	556	23	for	for	ADP
cjal-3368	556	24	20	20	NUM
cjal-3368	556	25	years	year	NOUN
cjal-3368	556	26	,	,	PUNCT
cjal-3368	556	27	cpc	cpc	PROPN
cjal-3368	556	28	member	member	NOUN
cjal-3368	556	29	,	,	PUNCT
cjal-3368	556	30	from	from	ADP
cjal-3368	556	31	county	county	PROPN
cjal-3368	556	32	j	j	PROPN
cjal-3368	556	33	;	;	PUNCT
cjal-3368	556	34	r1	r1	PROPN
cjal-3368	556	35	.	.	PUNCT
cjal-3368	557	1	male	male	NOUN
cjal-3368	557	2	,	,	PUNCT
cjal-3368	557	3	56	56	NUM
cjal-3368	557	4	years	year	NOUN
cjal-3368	557	5	old	old	ADJ
cjal-3368	557	6	,	,	PUNCT
cjal-3368	557	7	college	college	NOUN
cjal-3368	557	8	’s	’s	PART
cjal-3368	557	9	degree	degree	NOUN
cjal-3368	557	10	,	,	PUNCT
cjal-3368	557	11	chief	chief	NOUN
cjal-3368	557	12	,	,	PUNCT
cjal-3368	557	13	from	from	ADP
cjal-3368	557	14	county	county	PROPN
cjal-3368	557	15	j	j	PROPN
cjal-3368	557	16	,	,	PUNCT
cjal-3368	557	17	worked	work	VERB
cjal-3368	557	18	in	in	ADP
cjal-3368	557	19	tax	tax	NOUN
cjal-3368	557	20	authorities	authority	NOUN
cjal-3368	557	21	for	for	ADP
cjal-3368	557	22	36	36	NUM
cjal-3368	557	23	years	year	NOUN
cjal-3368	557	24	,	,	PUNCT
cjal-3368	557	25	cpc	cpc	PROPN
cjal-3368	557	26	member	member	NOUN
cjal-3368	557	27	,	,	PUNCT
cjal-3368	557	28	worked	work	VERB
cjal-3368	557	29	as	as	ADP
cjal-3368	557	30	chief	chief	NOUN
cjal-3368	557	31	of	of	ADP
cjal-3368	557	32	department	department	NOUN
cjal-3368	557	33	of	of	ADP
cjal-3368	557	34	policies	policy	NOUN
cjal-3368	557	35	and	and	CCONJ
cjal-3368	557	36	regulation	regulation	NOUN
cjal-3368	557	37	of	of	ADP
cjal-3368	557	38	city	city	NOUN
cjal-3368	557	39	tax	tax	NOUN
cjal-3368	557	40	office	office	NOUN
cjal-3368	557	41	before	before	ADV
cjal-3368	557	42	;	;	PUNCT
cjal-3368	558	1	r2	r2	NOUN
cjal-3368	558	2	.	.	PUNCT
cjal-3368	559	1	male	male	NOUN
cjal-3368	559	2	,	,	PUNCT
cjal-3368	559	3	51	51	NUM
cjal-3368	559	4	years	year	NOUN
cjal-3368	559	5	old	old	ADJ
cjal-3368	559	6	,	,	PUNCT
cjal-3368	559	7	bachelor	bachelor	NOUN
cjal-3368	559	8	’s	’s	NOUN
cjal-3368	559	9	degree	degree	NOUN
cjal-3368	559	10	,	,	PUNCT
cjal-3368	559	11	vice	vice	NOUN
cjal-3368	559	12	chief	chief	NOUN
cjal-3368	559	13	,	,	PUNCT
cjal-3368	559	14	from	from	ADP
cjal-3368	559	15	county	county	PROPN
cjal-3368	559	16	j	j	PROPN
cjal-3368	559	17	,	,	PUNCT
cjal-3368	559	18	worked	work	VERB
cjal-3368	559	19	in	in	ADP
cjal-3368	559	20	tax	tax	NOUN
cjal-3368	559	21	authorities	authority	NOUN
cjal-3368	559	22	for	for	ADP
cjal-3368	559	23	32	32	NUM
cjal-3368	559	24	years	year	NOUN
cjal-3368	559	25	,	,	PUNCT
cjal-3368	559	26	cpc	cpc	PROPN
cjal-3368	559	27	member	member	NOUN
cjal-3368	559	28	;	;	PUNCT
cjal-3368	559	29	r3	r3	PROPN
cjal-3368	559	30	.	.	PUNCT
cjal-3368	560	1	male	male	NOUN
cjal-3368	560	2	,	,	PUNCT
cjal-3368	560	3	34	34	NUM
cjal-3368	560	4	years	year	NOUN
cjal-3368	560	5	old	old	ADJ
cjal-3368	560	6	,	,	PUNCT
cjal-3368	560	7	bachelor	bachelor	NOUN
cjal-3368	560	8	’s	’s	NOUN
cjal-3368	560	9	degree	degree	NOUN
cjal-3368	560	10	,	,	PUNCT
cjal-3368	560	11	taking	take	VERB
cjal-3368	560	12	charge	charge	NOUN
cjal-3368	560	13	of	of	ADP
cjal-3368	560	14	tax	tax	NOUN
cjal-3368	560	15	administration	administration	NOUN
cjal-3368	560	16	,	,	PUNCT
cjal-3368	560	17	from	from	ADP
cjal-3368	560	18	county	county	PROPN
cjal-3368	560	19	j	j	PROPN
cjal-3368	560	20	,	,	PUNCT
cjal-3368	560	21	worked	work	VERB
cjal-3368	560	22	in	in	ADP
cjal-3368	560	23	tax	tax	NOUN
cjal-3368	560	24	authorities	authority	NOUN
cjal-3368	560	25	for	for	ADP
cjal-3368	560	26	11	11	NUM
cjal-3368	560	27	years	year	NOUN
cjal-3368	560	28	,	,	PUNCT
cjal-3368	560	29	cpc	cpc	PROPN
cjal-3368	560	30	member	member	NOUN
cjal-3368	560	31	;	;	PUNCT
cjal-3368	560	32	r4	r4	NOUN
cjal-3368	560	33	.	.	PUNCT
cjal-3368	561	1	male	male	NOUN
cjal-3368	561	2	,	,	PUNCT
cjal-3368	561	3	35	35	NUM
cjal-3368	561	4	years	year	NOUN
cjal-3368	561	5	old	old	ADJ
cjal-3368	561	6	,	,	PUNCT
cjal-3368	561	7	bachelor	bachelor	NOUN
cjal-3368	561	8	’s	’s	NOUN
cjal-3368	561	9	degree	degree	NOUN
cjal-3368	561	10	,	,	PUNCT
cjal-3368	561	11	taking	take	VERB
cjal-3368	561	12	charge	charge	NOUN
cjal-3368	561	13	of	of	ADP
cjal-3368	561	14	tax	tax	NOUN
cjal-3368	561	15	service	service	NOUN
cjal-3368	561	16	hall	hall	NOUN
cjal-3368	561	17	/	/	SYM
cjal-3368	561	18	center	center	NOUN
cjal-3368	561	19	,	,	PUNCT
cjal-3368	561	20	worked	work	VERB
cjal-3368	561	21	in	in	ADP
cjal-3368	561	22	tax	tax	NOUN
cjal-3368	561	23	authorities	authority	NOUN
cjal-3368	561	24	for	for	ADP
cjal-3368	561	25	10	10	NUM
cjal-3368	561	26	years	year	NOUN
cjal-3368	561	27	,	,	PUNCT
cjal-3368	561	28	cpc	cpc	PROPN
cjal-3368	561	29	member	member	NOUN
cjal-3368	561	30	,	,	PUNCT
cjal-3368	561	31	from	from	ADP
cjal-3368	561	32	county	county	PROPN
cjal-3368	561	33	j	j	PROPN
cjal-3368	561	34	,	,	PUNCT
cjal-3368	561	35	worked	work	VERB
cjal-3368	561	36	as	as	ADP
cjal-3368	561	37	tax	tax	NOUN
cjal-3368	561	38	administrator	administrator	NOUN
cjal-3368	561	39	before	before	ADV
cjal-3368	561	40	;	;	PUNCT
cjal-3368	561	41	r5	r5	PROPN
cjal-3368	561	42	.	.	PUNCT
cjal-3368	562	1	male	male	NOUN
cjal-3368	562	2	,	,	PUNCT
cjal-3368	562	3	34	34	NUM
cjal-3368	562	4	years	year	NOUN
cjal-3368	562	5	old	old	ADJ
cjal-3368	562	6	,	,	PUNCT
cjal-3368	562	7	bachelor	bachelor	NOUN
cjal-3368	562	8	’s	’s	NOUN
cjal-3368	562	9	degree	degree	NOUN
cjal-3368	562	10	,	,	PUNCT
cjal-3368	562	11	tax	tax	NOUN
cjal-3368	562	12	administrator	administrator	NOUN
cjal-3368	562	13	,	,	PUNCT
cjal-3368	562	14	worked	work	VERB
cjal-3368	562	15	in	in	ADP
cjal-3368	562	16	tax	tax	NOUN
cjal-3368	562	17	authorities	authority	NOUN
cjal-3368	562	18	for	for	ADP
cjal-3368	562	19	6	6	NUM
cjal-3368	562	20	years	year	NOUN
cjal-3368	562	21	,	,	PUNCT
cjal-3368	562	22	cpc	cpc	PROPN
cjal-3368	562	23	member	member	NOUN
cjal-3368	562	24	,	,	PUNCT
cjal-3368	562	25	from	from	ADP
cjal-3368	562	26	downtown	downtown	NOUN
cjal-3368	562	27	of	of	ADP
cjal-3368	562	28	the	the	DET
cjal-3368	562	29	city	city	NOUN
cjal-3368	562	30	;	;	PUNCT
cjal-3368	562	31	262	262	NUM
cjal-3368	562	32	columbia	columbia	PROPN
cjal-3368	562	33	journal	journal	PROPN
cjal-3368	562	34	of	of	ADP
cjal-3368	562	35	asian	asian	ADJ
cjal-3368	562	36	law	law	NOUN
cjal-3368	563	1	[	[	X
cjal-3368	563	2	vol	vol	NOUN
cjal-3368	563	3	.	.	PUNCT
cjal-3368	564	1	31:218	31:218	NUM
cjal-3368	564	2	r6	r6	NOUN
cjal-3368	564	3	.	.	PUNCT
cjal-3368	565	1	male	male	NOUN
cjal-3368	565	2	,	,	PUNCT
cjal-3368	565	3	40	40	NUM
cjal-3368	565	4	years	year	NOUN
cjal-3368	565	5	old	old	ADJ
cjal-3368	565	6	,	,	PUNCT
cjal-3368	565	7	bachelor	bachelor	NOUN
cjal-3368	565	8	’s	’s	NOUN
cjal-3368	565	9	degree	degree	NOUN
cjal-3368	565	10	,	,	PUNCT
cjal-3368	565	11	tax	tax	NOUN
cjal-3368	565	12	administrator	administrator	NOUN
cjal-3368	565	13	,	,	PUNCT
cjal-3368	565	14	worked	work	VERB
cjal-3368	565	15	in	in	ADP
cjal-3368	565	16	tax	tax	NOUN
cjal-3368	565	17	authorities	authority	NOUN
cjal-3368	565	18	for	for	ADP
cjal-3368	565	19	5	5	NUM
cjal-3368	565	20	years	year	NOUN
cjal-3368	565	21	,	,	PUNCT
cjal-3368	565	22	from	from	ADP
cjal-3368	565	23	county	county	PROPN
cjal-3368	565	24	j	j	PROPN
cjal-3368	565	25	,	,	PUNCT
cjal-3368	565	26	cpc	cpc	PROPN
cjal-3368	565	27	member	member	PROPN
cjal-3368	565	28	,	,	PUNCT
cjal-3368	565	29	worked	work	VERB
cjal-3368	565	30	as	as	ADP
cjal-3368	565	31	tax	tax	NOUN
cjal-3368	565	32	administrator	administrator	NOUN
cjal-3368	565	33	in	in	ADP
cjal-3368	565	34	the	the	DET
cjal-3368	565	35	other	other	ADJ
cjal-3368	565	36	city	city	NOUN
cjal-3368	565	37	before	before	ADV
cjal-3368	565	38	;	;	PUNCT
cjal-3368	566	1	r7	r7	NOUN
cjal-3368	566	2	.	.	PUNCT
cjal-3368	567	1	male	male	NOUN
cjal-3368	567	2	,	,	PUNCT
cjal-3368	567	3	34	34	NUM
cjal-3368	567	4	years	year	NOUN
cjal-3368	567	5	old	old	ADJ
cjal-3368	567	6	,	,	PUNCT
cjal-3368	567	7	bachelor	bachelor	NOUN
cjal-3368	567	8	’s	’s	NOUN
cjal-3368	567	9	degree	degree	NOUN
cjal-3368	567	10	,	,	PUNCT
cjal-3368	567	11	tax	tax	NOUN
cjal-3368	567	12	administrator	administrator	NOUN
cjal-3368	567	13	,	,	PUNCT
cjal-3368	567	14	worked	work	VERB
cjal-3368	567	15	in	in	ADP
cjal-3368	567	16	tax	tax	NOUN
cjal-3368	567	17	authorities	authority	NOUN
cjal-3368	567	18	for	for	ADP
cjal-3368	567	19	7	7	NUM
cjal-3368	567	20	years	year	NOUN
cjal-3368	567	21	,	,	PUNCT
cjal-3368	567	22	cpc	cpc	PROPN
cjal-3368	567	23	member	member	NOUN
cjal-3368	567	24	,	,	PUNCT
cjal-3368	567	25	from	from	ADP
cjal-3368	567	26	county	county	PROPN
cjal-3368	567	27	j	j	PROPN
cjal-3368	567	28	;	;	PUNCT
cjal-3368	567	29	r8	r8	ADJ
cjal-3368	567	30	.	.	PUNCT
cjal-3368	568	1	female	female	NOUN
cjal-3368	568	2	,	,	PUNCT
cjal-3368	568	3	29	29	NUM
cjal-3368	568	4	years	year	NOUN
cjal-3368	568	5	old	old	ADJ
cjal-3368	568	6	,	,	PUNCT
cjal-3368	568	7	bachelor	bachelor	NOUN
cjal-3368	568	8	’s	’s	NOUN
cjal-3368	568	9	degree	degree	NOUN
cjal-3368	568	10	,	,	PUNCT
cjal-3368	568	11	staff	staff	NOUN
cjal-3368	568	12	,	,	PUNCT
cjal-3368	568	13	worked	work	VERB
cjal-3368	568	14	in	in	ADP
cjal-3368	568	15	administrative	administrative	ADJ
cjal-3368	568	16	office	office	NOUN
cjal-3368	568	17	for	for	ADP
cjal-3368	568	18	6	6	NUM
cjal-3368	568	19	years	year	NOUN
cjal-3368	568	20	,	,	PUNCT
cjal-3368	568	21	from	from	ADP
cjal-3368	568	22	the	the	DET
cjal-3368	568	23	other	other	ADJ
cjal-3368	568	24	county	county	NOUN
cjal-3368	568	25	of	of	ADP
cjal-3368	568	26	the	the	DET
cjal-3368	568	27	city	city	NOUN
cjal-3368	568	28	,	,	PUNCT
cjal-3368	568	29	cpc	cpc	PROPN
cjal-3368	568	30	member	member	NOUN
cjal-3368	568	31	;	;	PUNCT
cjal-3368	568	32	r9	r9	PROPN
cjal-3368	568	33	.	.	PUNCT
cjal-3368	569	1	female	female	NOUN
cjal-3368	569	2	,	,	PUNCT
cjal-3368	569	3	28	28	NUM
cjal-3368	569	4	years	year	NOUN
cjal-3368	569	5	old	old	ADJ
cjal-3368	569	6	,	,	PUNCT
cjal-3368	569	7	bachelor	bachelor	NOUN
cjal-3368	569	8	’s	’s	NOUN
cjal-3368	569	9	degree	degree	NOUN
cjal-3368	569	10	,	,	PUNCT
cjal-3368	569	11	staff	staff	NOUN
cjal-3368	569	12	,	,	PUNCT
cjal-3368	569	13	taking	take	VERB
cjal-3368	569	14	charge	charge	NOUN
cjal-3368	569	15	of	of	ADP
cjal-3368	569	16	data	datum	NOUN
cjal-3368	569	17	analysis	analysis	NOUN
cjal-3368	569	18	for	for	ADP
cjal-3368	569	19	5	5	NUM
cjal-3368	569	20	years	year	NOUN
cjal-3368	569	21	,	,	PUNCT
cjal-3368	569	22	from	from	ADP
cjal-3368	569	23	county	county	PROPN
cjal-3368	569	24	j	j	PROPN
cjal-3368	569	25	,	,	PUNCT
cjal-3368	569	26	cpc	cpc	PROPN
cjal-3368	569	27	member	member	NOUN
cjal-3368	569	28	;	;	PUNCT
cjal-3368	569	29	r10	r10	PROPN
cjal-3368	569	30	.	.	PUNCT
cjal-3368	570	1	male	male	NOUN
cjal-3368	570	2	,	,	PUNCT
cjal-3368	570	3	32	32	NUM
cjal-3368	570	4	years	year	NOUN
cjal-3368	570	5	old	old	ADJ
cjal-3368	570	6	,	,	PUNCT
cjal-3368	570	7	bachelor	bachelor	NOUN
cjal-3368	570	8	’s	’s	NOUN
cjal-3368	570	9	degree	degree	NOUN
cjal-3368	570	10	,	,	PUNCT
cjal-3368	570	11	tax	tax	NOUN
cjal-3368	570	12	administrator	administrator	NOUN
cjal-3368	570	13	,	,	PUNCT
cjal-3368	570	14	worked	work	VERB
cjal-3368	570	15	in	in	ADP
cjal-3368	570	16	tax	tax	NOUN
cjal-3368	570	17	authorities	authority	NOUN
cjal-3368	570	18	for	for	ADP
cjal-3368	570	19	9	9	NUM
cjal-3368	570	20	years	year	NOUN
cjal-3368	570	21	,	,	PUNCT
cjal-3368	570	22	from	from	ADP
cjal-3368	570	23	county	county	PROPN
cjal-3368	570	24	j	j	PROPN
cjal-3368	570	25	,	,	PUNCT
cjal-3368	570	26	cpc	cpc	PROPN
cjal-3368	570	27	member	member	NOUN
cjal-3368	570	28	;	;	PUNCT
cjal-3368	570	29	r11	r11	NOUN
cjal-3368	570	30	.	.	PUNCT
cjal-3368	570	31	female	female	PROPN
cjal-3368	570	32	,	,	PUNCT
cjal-3368	570	33	25	25	NUM
cjal-3368	570	34	years	year	NOUN
cjal-3368	570	35	old	old	ADJ
cjal-3368	570	36	,	,	PUNCT
cjal-3368	570	37	bachelor	bachelor	NOUN
cjal-3368	570	38	’s	’s	NOUN
cjal-3368	570	39	degree	degree	NOUN
cjal-3368	570	40	,	,	PUNCT
cjal-3368	570	41	staff	staff	NOUN
cjal-3368	570	42	,	,	PUNCT
cjal-3368	570	43	taking	take	VERB
cjal-3368	570	44	charge	charge	NOUN
cjal-3368	570	45	of	of	ADP
cjal-3368	570	46	issuing	issue	VERB
cjal-3368	570	47	tax	tax	NOUN
cjal-3368	570	48	invoices	invoice	NOUN
cjal-3368	570	49	in	in	ADP
cjal-3368	570	50	tax	tax	NOUN
cjal-3368	570	51	service	service	NOUN
cjal-3368	570	52	center	center	NOUN
cjal-3368	570	53	for	for	ADP
cjal-3368	570	54	3	3	NUM
cjal-3368	570	55	years	year	NOUN
cjal-3368	570	56	,	,	PUNCT
cjal-3368	570	57	from	from	ADP
cjal-3368	570	58	county	county	PROPN
cjal-3368	570	59	j	j	PROPN
cjal-3368	570	60	,	,	PUNCT
cjal-3368	570	61	cpc	cpc	PROPN
cjal-3368	570	62	member	member	NOUN
cjal-3368	570	63	;	;	PUNCT
cjal-3368	570	64	r12	r12	PROPN
cjal-3368	570	65	.	.	PUNCT
cjal-3368	571	1	female	female	NOUN
cjal-3368	571	2	,	,	PUNCT
cjal-3368	571	3	30	30	NUM
cjal-3368	571	4	years	year	NOUN
cjal-3368	571	5	old	old	ADJ
cjal-3368	571	6	,	,	PUNCT
cjal-3368	571	7	master	master	NOUN
cjal-3368	571	8	’s	’s	PART
cjal-3368	571	9	degree	degree	NOUN
cjal-3368	571	10	,	,	PUNCT
cjal-3368	571	11	staff	staff	NOUN
cjal-3368	571	12	,	,	PUNCT
cjal-3368	571	13	worked	work	VERB
cjal-3368	571	14	in	in	ADP
cjal-3368	571	15	department	department	PROPN
cjal-3368	571	16	of	of	ADP
cjal-3368	571	17	administration	administration	NOUN
cjal-3368	571	18	of	of	ADP
cjal-3368	571	19	tax	tax	NOUN
cjal-3368	571	20	collection	collection	NOUN
cjal-3368	571	21	in	in	ADP
cjal-3368	571	22	city	city	NOUN
cjal-3368	571	23	local	local	ADJ
cjal-3368	571	24	tax	tax	NOUN
cjal-3368	571	25	office	office	NOUN
cjal-3368	571	26	for	for	ADP
cjal-3368	571	27	5	5	NUM
cjal-3368	571	28	years	year	NOUN
cjal-3368	571	29	,	,	PUNCT
cjal-3368	571	30	from	from	ADP
cjal-3368	571	31	county	county	PROPN
cjal-3368	571	32	j	j	PROPN
cjal-3368	571	33	,	,	PUNCT
cjal-3368	571	34	cpc	cpc	PROPN
cjal-3368	571	35	member	member	NOUN
cjal-3368	571	36	;	;	PUNCT
cjal-3368	571	37	r13	r13	PROPN
cjal-3368	571	38	.	.	PUNCT
cjal-3368	572	1	male	male	NOUN
cjal-3368	572	2	,	,	PUNCT
cjal-3368	572	3	45	45	NUM
cjal-3368	572	4	years	year	NOUN
cjal-3368	572	5	old	old	ADJ
cjal-3368	572	6	,	,	PUNCT
cjal-3368	572	7	bachelor	bachelor	NOUN
cjal-3368	572	8	’s	’s	NOUN
cjal-3368	572	9	degree	degree	NOUN
cjal-3368	572	10	,	,	PUNCT
cjal-3368	572	11	chief	chief	NOUN
cjal-3368	572	12	of	of	ADP
cjal-3368	572	13	department	department	NOUN
cjal-3368	572	14	of	of	ADP
cjal-3368	572	15	tax	tax	NOUN
cjal-3368	572	16	policies	policy	NOUN
cjal-3368	572	17	and	and	CCONJ
cjal-3368	572	18	regulations	regulation	NOUN
cjal-3368	572	19	in	in	ADP
cjal-3368	572	20	city	city	NOUN
cjal-3368	572	21	local	local	ADJ
cjal-3368	572	22	tax	tax	NOUN
cjal-3368	572	23	office	office	NOUN
cjal-3368	572	24	,	,	PUNCT
cjal-3368	572	25	worked	work	VERB
cjal-3368	572	26	in	in	ADP
cjal-3368	572	27	tax	tax	NOUN
cjal-3368	572	28	authorities	authority	NOUN
cjal-3368	572	29	for	for	ADP
cjal-3368	572	30	25	25	NUM
cjal-3368	572	31	years	year	NOUN
cjal-3368	572	32	,	,	PUNCT
cjal-3368	572	33	from	from	ADP
cjal-3368	572	34	county	county	PROPN
cjal-3368	572	35	j	j	PROPN
cjal-3368	572	36	,	,	PUNCT
cjal-3368	572	37	cpc	cpc	PROPN
cjal-3368	572	38	member	member	PROPN
cjal-3368	572	39	.	.	PUNCT
cjal-3368	573	1	copyright	copyright	NOUN
cjal-3368	573	2	of	of	ADP
cjal-3368	573	3	columbia	columbia	PROPN
cjal-3368	573	4	journal	journal	PROPN
cjal-3368	573	5	of	of	ADP
cjal-3368	573	6	asian	asian	ADJ
cjal-3368	573	7	law	law	NOUN
cjal-3368	573	8	is	be	AUX
cjal-3368	573	9	the	the	DET
cjal-3368	573	10	property	property	NOUN
cjal-3368	573	11	of	of	ADP
cjal-3368	573	12	columbia	columbia	PROPN
cjal-3368	573	13	journal	journal	PROPN
cjal-3368	573	14	of	of	ADP
cjal-3368	573	15	asian	asian	ADJ
cjal-3368	573	16	law	law	NOUN
cjal-3368	573	17	and	and	CCONJ
cjal-3368	573	18	its	its	PRON
cjal-3368	573	19	content	content	NOUN
cjal-3368	573	20	may	may	AUX
cjal-3368	573	21	not	not	PART
cjal-3368	573	22	be	be	AUX
cjal-3368	573	23	copied	copy	VERB
cjal-3368	573	24	or	or	CCONJ
cjal-3368	573	25	emailed	email	VERB
cjal-3368	573	26	to	to	ADP
cjal-3368	573	27	multiple	multiple	ADJ
cjal-3368	573	28	sites	site	NOUN
cjal-3368	573	29	or	or	CCONJ
cjal-3368	573	30	posted	post	VERB
cjal-3368	573	31	to	to	ADP
cjal-3368	573	32	a	a	DET
cjal-3368	573	33	listserv	listserv	NOUN
cjal-3368	573	34	without	without	ADP
cjal-3368	573	35	the	the	DET
cjal-3368	573	36	copyright	copyright	NOUN
cjal-3368	573	37	holder	holder	NOUN
cjal-3368	573	38	's	's	PART
cjal-3368	573	39	express	express	ADJ
cjal-3368	573	40	written	write	VERB
cjal-3368	573	41	permission	permission	NOUN
cjal-3368	573	42	.	.	PUNCT
cjal-3368	574	1	however	however	ADV
cjal-3368	574	2	,	,	PUNCT
cjal-3368	574	3	users	user	NOUN
cjal-3368	574	4	may	may	AUX
cjal-3368	574	5	print	print	VERB
cjal-3368	574	6	,	,	PUNCT
cjal-3368	574	7	download	download	NOUN
cjal-3368	574	8	,	,	PUNCT
cjal-3368	574	9	or	or	CCONJ
cjal-3368	574	10	email	email	NOUN
cjal-3368	574	11	articles	article	NOUN
cjal-3368	574	12	for	for	ADP
cjal-3368	574	13	individual	individual	ADJ
cjal-3368	574	14	use	use	NOUN
cjal-3368	574	15	.	.	PUNCT