id	sid	eid	entity	type
elp-56858	1	1	issn 2576-2060	PERSON
elp-56858	1	2	issn 2576-2052	PERSON
elp-56858	2	1	8	CARDINAL
elp-56858	2	2	2	CARDINAL
elp-56858	2	3	2025	CARDINAL
elp-56858	2	4	286	CARDINAL
elp-56858	2	5	pei 1	ORG
elp-56858	2	6	1 1	CARDINAL
elp-56858	2	7	dalian ocean university	ORG
elp-56858	2	8	dalian	GPE
elp-56858	2	9	liaoning	GPE
elp-56858	2	10	china	GPE
elp-56858	2	11	november 27, 2025	DATE
elp-56858	2	12	december 10, 2025	DATE
elp-56858	2	13	december 13	DATE
elp-56858	2	14	2025	CARDINAL
elp-56858	3	1	19	CARDINAL
elp-56858	3	2	2021	CARDINAL
elp-56858	4	1	three	CARDINAL
elp-56858	5	1	three	CARDINAL
elp-56858	7	1	1	CARDINAL
elp-56858	9	1	china	GPE
elp-56858	9	2	10.5438 trillion yuan	MONEY
elp-56858	9	3	2024	DATE
elp-56858	9	4	7.8%	PERCENT
elp-56858	9	5	jiang	PERSON
elp-56858	9	6	y. j.	PERSON
elp-56858	9	7	2025	DATE
elp-56858	12	1	8	CARDINAL
elp-56858	12	2	2	CARDINAL
elp-56858	12	3	2025	DATE
elp-56858	12	4	scholink inc	ORG
elp-56858	12	5	287	CARDINAL
elp-56858	12	6	19	CARDINAL
elp-56858	12	7	2021	CARDINAL
elp-56858	17	1	2	CARDINAL
elp-56858	18	1	1	CARDINAL
elp-56858	21	1	the supreme people’s court	ORG
elp-56858	23	1	3	CARDINAL
elp-56858	24	1	first	ORDINAL
elp-56858	24	2	three	CARDINAL
elp-56858	25	1	second	ORDINAL
elp-56858	25	2	three	CARDINAL
elp-56858	27	1	8	CARDINAL
elp-56858	27	2	2	CARDINAL
elp-56858	27	3	2025	DATE
elp-56858	27	4	scholink inc	ORG
elp-56858	27	5	288	CARDINAL
elp-56858	27	6	three	CARDINAL
elp-56858	28	1	4	CARDINAL
elp-56858	28	2	4.1	CARDINAL
elp-56858	29	1	2021	CARDINAL
elp-56858	29	2	19	CARDINAL
elp-56858	30	1	dalian	GPE
elp-56858	30	2	three years	DATE
elp-56858	31	1	31	CARDINAL
elp-56858	32	1	shenzhen	GPE
elp-56858	32	2	nearly a year	DATE
elp-56858	33	1	three	CARDINAL
elp-56858	35	1	4.1.1	CARDINAL
elp-56858	35	2	2021	CARDINAL
elp-56858	35	3	2021	CARDINAL
elp-56858	35	4	19	CARDINAL
elp-56858	35	5	china	GPE
elp-56858	37	1	china	GPE
elp-56858	39	1	china	GPE
elp-56858	39	2	wang	ORG
elp-56858	39	3	q. b.	PERSON
elp-56858	39	4	& gao	PERSON
elp-56858	39	5	c. h.	PERSON
elp-56858	39	6	2022	CARDINAL
elp-56858	40	1	www.scholink.org/ojs/index.php/elp economics	ORG
elp-56858	40	2	8	CARDINAL
elp-56858	40	3	2	CARDINAL
elp-56858	40	4	2025	DATE
elp-56858	40	5	scholink inc	ORG
elp-56858	40	6	289	CARDINAL
elp-56858	40	7	two	CARDINAL
elp-56858	42	1	article 40	LAW
elp-56858	42	2	china	GPE
elp-56858	43	1	china	GPE
elp-56858	45	1	dalian	GPE
elp-56858	45	2	4 million yuan	MONEY
elp-56858	45	3	three	CARDINAL
elp-56858	46	1	three years	DATE
elp-56858	46	2	changhai county	GPE
elp-56858	46	3	liaoning province	GPE
elp-56858	46	4	2022	CARDINAL
elp-56858	48	1	article 48 of the maritime area use administration	LAW
elp-56858	50	1	4.1.2	CARDINAL
elp-56858	50	2	china	GPE
elp-56858	50	3	china	GPE
elp-56858	50	4	cai zong	PERSON
elp-56858	51	1	2021	CARDINAL
elp-56858	51	2	19	CARDINAL
elp-56858	54	1	three	CARDINAL
elp-56858	56	1	article 33 of the maritime area use administration law	LAW
elp-56858	56	2	china	GPE
elp-56858	57	1	article 48	LAW
elp-56858	58	1	cai zong	PERSON
elp-56858	59	1	2021	CARDINAL
elp-56858	59	2	19	CARDINAL
elp-56858	59	3	the state council’s	ORG
elp-56858	60	1	article 91	LAW
elp-56858	60	2	china	GPE
elp-56858	60	3	8	CARDINAL
elp-56858	60	4	2	CARDINAL
elp-56858	60	5	2025	DATE
elp-56858	60	6	scholink inc	ORG
elp-56858	60	7	290	CARDINAL
elp-56858	61	1	cai zong	PERSON
elp-56858	62	1	2021	CARDINAL
elp-56858	62	2	19	CARDINAL
elp-56858	64	1	article 48 of the law of the people’s republic of china	LAW
elp-56858	65	1	article 53 of the administrative compulsory law of the people’s republic of china	LAW
elp-56858	66	1	china	GPE
elp-56858	66	2	31	CARDINAL
elp-56858	66	3	22	CARDINAL
elp-56858	66	4	hainan	GPE
elp-56858	66	5	guangxi	GPE
elp-56858	66	6	7	CARDINAL
elp-56858	66	7	guangdong	GPE
elp-56858	66	8	shandong	GPE
elp-56858	66	9	2	CARDINAL
elp-56858	66	10	qinghai	GPE
elp-56858	66	11	ningxia	GPE
elp-56858	68	1	19	CARDINAL
elp-56858	69	1	2021	CARDINAL
elp-56858	69	2	the ministry of finance	ORG
elp-56858	71	1	shenzhen	GPE
elp-56858	71	2	1.62 million yuan	MONEY
elp-56858	72	1	yantian	NORP
elp-56858	72	2	district tax bureau	ORG
elp-56858	73	1	nearly a year	DATE
elp-56858	74	1	the shenzhen municipal taxation bureau	ORG
elp-56858	74	2	yantian	NORP
elp-56858	74	3	district tax bureau	ORG
elp-56858	74	4	shenzhen city	GPE
elp-56858	74	5	2024	DATE
elp-56858	75	1	4.1.3	CARDINAL
elp-56858	76	1	three	CARDINAL
elp-56858	77	1	article 48 of the maritime areas use administration law	LAW
elp-56858	77	2	china	GPE
elp-56858	78	1	19	CARDINAL
elp-56858	79	1	2021	CARDINAL
elp-56858	80	1	www.scholink.org/ojs/index.php/elp economics	ORG
elp-56858	81	1	8	CARDINAL
elp-56858	81	2	2	CARDINAL
elp-56858	81	3	2025	DATE
elp-56858	81	4	scholink inc	ORG
elp-56858	81	5	291	CARDINAL
elp-56858	82	1	china	GPE
elp-56858	84	1	hainan	GPE
elp-56858	84	2	danzhou municipal bureau	ORG
elp-56858	84	3	2022	CARDINAL
elp-56858	84	4	changhai county	GPE
elp-56858	86	1	4.2	CARDINAL
elp-56858	87	1	first	ORDINAL
elp-56858	87	2	19	CARDINAL
elp-56858	87	3	2021	CARDINAL
elp-56858	89	1	second	ORDINAL
elp-56858	90	1	19	CARDINAL
elp-56858	92	1	third	ORDINAL
elp-56858	98	1	the standing committee of the national people’s congress	ORG
elp-56858	98	2	first	ORDINAL
elp-56858	98	3	second	ORDINAL
elp-56858	98	4	2 to 3 years	DATE
elp-56858	99	1	www.scholink.org/ojs/index.php/elp economics	ORG
elp-56858	99	2	8	CARDINAL
elp-56858	99	3	2	CARDINAL
elp-56858	99	4	2025	DATE
elp-56858	99	5	scholink inc	ORG
elp-56858	99	6	292	CARDINAL
elp-56858	99	7	cai zong	PERSON
elp-56858	100	1	2021	CARDINAL
elp-56858	100	2	19	CARDINAL
elp-56858	100	3	the state council	ORG
elp-56858	100	4	six months	DATE
elp-56858	100	5	seven	CARDINAL
elp-56858	100	6	hebei	GPE
elp-56858	100	7	inner mongolia	GPE
elp-56858	100	8	one year	DATE
elp-56858	102	1	first	ORDINAL
elp-56858	103	1	liu wenhua	PERSON
elp-56858	103	2	liu	PERSON
elp-56858	103	3	w. h.	PERSON
elp-56858	103	4	2021	DATE
elp-56858	104	1	19	CARDINAL
elp-56858	104	2	2021	DATE
elp-56858	106	1	china	GPE
elp-56858	108	1	19	CARDINAL
elp-56858	108	2	2021	DATE
elp-56858	110	1	china	GPE
elp-56858	110	2	article 48	LAW
elp-56858	112	1	4.2.2	CARDINAL
elp-56858	112	2	china	GPE
elp-56858	113	1	19	CARDINAL
elp-56858	113	2	cai zong	PERSON
elp-56858	114	1	2021	CARDINAL
elp-56858	114	2	19	CARDINAL
elp-56858	116	1	first	ORDINAL
elp-56858	117	1	33	CARDINAL
elp-56858	117	2	48	CARDINAL
elp-56858	117	3	china	GPE
elp-56858	118	1	www.scholink.org/ojs/index.php/elp economics	ORG
elp-56858	119	1	8	CARDINAL
elp-56858	119	2	2	CARDINAL
elp-56858	119	3	2025	DATE
elp-56858	119	4	scholink inc	ORG
elp-56858	119	5	293	CARDINAL
elp-56858	119	6	cai zong	PERSON
elp-56858	119	7	2021	CARDINAL
elp-56858	119	8	19	CARDINAL
elp-56858	120	1	second	ORDINAL
elp-56858	121	1	cai zong	PERSON
elp-56858	121	2	2021	CARDINAL
elp-56858	121	3	19	CARDINAL
elp-56858	122	1	article 13	LAW
elp-56858	122	2	china	GPE
elp-56858	124	1	previous years	DATE
elp-56858	129	1	two	CARDINAL
elp-56858	129	2	article 155 of the supreme people’s court’s	LAW
elp-56858	129	3	china	GPE
elp-56858	130	1	article 48 of the maritime areas use administration law	LAW
elp-56858	130	2	china	GPE
elp-56858	132	1	china	GPE
elp-56858	133	1	aksu	GPE
elp-56858	133	2	xinjiang	GPE
elp-56858	134	1	danzhou	GPE
elp-56858	134	2	hainan	GPE
elp-56858	136	1	www.scholink.org/ojs/index.php/elp economics	ORG
elp-56858	136	2	8	CARDINAL
elp-56858	136	3	2	CARDINAL
elp-56858	136	4	2025	DATE
elp-56858	136	5	scholink inc	ORG
elp-56858	137	1	294 4.3	CARDINAL
elp-56858	137	2	three	CARDINAL
elp-56858	141	1	30-day	DATE
elp-56858	142	1	four	CARDINAL
elp-56858	143	1	15-day	DATE
elp-56858	145	1	china	GPE
elp-56858	145	2	2021	DATE
elp-56858	146	1	4.3.1.1	CARDINAL
elp-56858	146	2	article 48 of the “law of the people’s republic of china	LAW
elp-56858	147	1	article 53 of the “administrative compulsory	LAW
elp-56858	147	2	china	GPE
elp-56858	149	1	china	GPE
elp-56858	150	1	n. n., & pan	PERSON
elp-56858	150	2	l.	PERSON
elp-56858	150	3	2024	DATE
elp-56858	151	1	www.scholink.org/ojs/index.php/elp economics	ORG
elp-56858	151	2	8	CARDINAL
elp-56858	151	3	2	CARDINAL
elp-56858	151	4	2025	DATE
elp-56858	151	5	scholink inc	ORG
elp-56858	151	6	295	CARDINAL
elp-56858	154	1	z. w.	PERSON
elp-56858	154	2	h. t.	PERSON
elp-56858	154	3	2023	CARDINAL
elp-56858	157	1	3 working days	DATE
elp-56858	157	2	10 working days	DATE
elp-56858	159	1	treasury	ORG
elp-56858	164	1	www.scholink.org/ojs/index.php/elp economics	ORG
elp-56858	164	2	8	CARDINAL
elp-56858	164	3	2	CARDINAL
elp-56858	164	4	2025	DATE
elp-56858	164	5	scholink inc	ORG
elp-56858	164	6	296	CARDINAL
elp-56858	164	7	china	GPE
elp-56858	168	1	xu	PERSON
elp-56858	168	2	d. q.	PERSON
elp-56858	168	3	2013	DATE
elp-56858	171	1	china	GPE
elp-56858	176	1	china	GPE
elp-56858	177	1	china	GPE
elp-56858	178	1	4.3.2.2	CARDINAL
elp-56858	178	2	canada	GPE
elp-56858	178	3	8	CARDINAL
elp-56858	178	4	2	CARDINAL
elp-56858	178	5	2025	DATE
elp-56858	178	6	scholink inc	ORG
elp-56858	178	7	297	CARDINAL
elp-56858	179	1	three	CARDINAL
elp-56858	179	2	first	ORDINAL
elp-56858	180	1	second	ORDINAL
elp-56858	180	2	30-day	DATE
elp-56858	180	3	treasury	ORG
elp-56858	181	1	third	ORDINAL
elp-56858	183	1	four	CARDINAL
elp-56858	186	1	4.3.3.1	CARDINAL
elp-56858	186	2	the supreme people’s court	ORG
elp-56858	188	1	four	CARDINAL
elp-56858	189	1	quarterly	DATE
elp-56858	191	1	8	CARDINAL
elp-56858	191	2	2	CARDINAL
elp-56858	191	3	2025	DATE
elp-56858	191	4	scholink inc	ORG
elp-56858	191	5	298	CARDINAL
elp-56858	198	1	z. j.	PERSON
elp-56858	198	2	2022	CARDINAL
elp-56858	199	1	first	ORDINAL
elp-56858	199	2	second	ORDINAL
elp-56858	201	1	third	ORDINAL
elp-56858	203	1	15 working days	DATE
elp-56858	204	1	www.scholink.org/ojs/index.php/elp economics	ORG
elp-56858	205	1	8	CARDINAL
elp-56858	205	2	2	CARDINAL
elp-56858	205	3	2025	DATE
elp-56858	205	4	scholink inc	ORG
elp-56858	205	5	299	CARDINAL
elp-56858	208	1	5	CARDINAL
elp-56858	212	1	changhai county	GPE
elp-56858	212	2	liaoning province	GPE
elp-56858	213	1	2022	CARDINAL
elp-56858	214	1	0224	DATE
elp-56858	214	2	6	CARDINAL
elp-56858	214	3	danzhou municipal bureau	ORG
elp-56858	214	4	hainan longdan fishery development co., ltd.	ORG
elp-56858	215	1	2022	CARDINAL
elp-56858	216	1	qiong 72	PERSON
elp-56858	216	2	245	CARDINAL
elp-56858	217	1	liu	PERSON
elp-56858	217	2	w. h.	PERSON
elp-56858	217	3	2021	CARDINAL
elp-56858	219	1	journal	ORG
elp-56858	219	2	yunnan administration institute	ORG
elp-56858	219	3	23(6	CARDINAL
elp-56858	219	4	138	CARDINAL
elp-56858	220	1	lyu, n. n., & pan	PRODUCT
elp-56858	220	2	2024	CARDINAL
elp-56858	221	1	china	GPE
elp-56858	222	1	china	GPE
elp-56858	222	2	73-80	DATE
elp-56858	223	1	z. j.	PERSON
elp-56858	223	2	2022	CARDINAL
elp-56858	225	1	40(6	CARDINAL
elp-56858	225	2	9-19	CARDINAL
elp-56858	226	1	shi	PERSON
elp-56858	226	2	z. w.	PERSON
elp-56858	226	3	h. t.	PERSON
elp-56858	226	4	2023	CARDINAL
elp-56858	228	1	2023(1	CARDINAL
elp-56858	228	2	70-76	DATE
elp-56858	229	1	yantian	NORP
elp-56858	229	2	district tax bureau	ORG
elp-56858	229	3	shenzhen city	GPE
elp-56858	230	1	2024	CARDINAL
elp-56858	231	1	first	ORDINAL
elp-56858	231	2	shenzhen	GPE
elp-56858	231	3	this year	DATE
elp-56858	232	1	eb	ORG
elp-56858	233	1	shenzhen	GPE
elp-56858	233	2	shenzhen municipal tax bureau	ORG
elp-56858	234	1	2025	CARDINAL
elp-56858	234	2	11-04	CARDINAL
elp-56858	235	1	www.scholink.org/ojs/index.php/elp economics	ORG
elp-56858	236	1	8	CARDINAL
elp-56858	236	2	2	CARDINAL
elp-56858	236	3	2025	DATE
elp-56858	236	4	scholink inc	ORG
elp-56858	237	1	300	CARDINAL
elp-56858	237	2	https://shenzhen.chinatax.gov.cn/ytqswj/gzdt/202403/fa3aafe7dd5247fa9b61294a3987ff81.shtml wang	PERSON
elp-56858	237	3	q. b.	PERSON
elp-56858	237	4	& gao	PERSON
elp-56858	237	5	c. h.	PERSON
elp-56858	237	6	2022	CARDINAL
elp-56858	239	1	journal of jiangsu administration institute	ORG
elp-56858	239	2	128	CARDINAL
elp-56858	240	1	xu	PERSON
elp-56858	240	2	d. q.	PERSON
elp-56858	240	3	2013	DATE
elp-56858	242	1	67	CARDINAL
elp-56858	243	1	zhou	PERSON
elp-56858	243	2	y. j.	PERSON
elp-56858	243	3	2025	DATE
elp-56858	245	1	people’s daily	ORG
elp-56858	245	2	june 9	DATE
elp-56858	245	3	2025(014	CARDINAL
elp-56858	246	1	zhu, f.	PERSON
elp-56858	246	2	2021	CARDINAL
elp-56858	248	1	china	GPE
elp-56858	248	2	43-44	DATE
