id	sid	tid	token	lemma	pos
elp-55332	1	1	economics	economic	NOUN
elp-55332	1	2	,	,	PUNCT
elp-55332	1	3	law	law	NOUN
elp-55332	1	4	and	and	CCONJ
elp-55332	1	5	policy	policy	NOUN
elp-55332	1	6	issn	issn	VERB
elp-55332	1	7	2576	2576	NUM
elp-55332	1	8	-	-	SYM
elp-55332	1	9	2060	2060	NUM
elp-55332	1	10	(	(	PUNCT
elp-55332	1	11	print	print	NOUN
elp-55332	1	12	)	)	PUNCT
elp-55332	1	13	issn	issn	PROPN
elp-55332	1	14	2576	2576	NUM
elp-55332	1	15	-	-	SYM
elp-55332	1	16	2052	2052	NUM
elp-55332	1	17	(	(	PUNCT
elp-55332	1	18	online	online	ADJ
elp-55332	1	19	)	)	PUNCT
elp-55332	1	20	vol	vol	NOUN
elp-55332	1	21	.	.	PROPN
elp-55332	2	1	7	7	NUM
elp-55332	2	2	,	,	PUNCT
elp-55332	2	3	no	no	INTJ
elp-55332	2	4	.	.	NOUN
elp-55332	2	5	3	3	NUM
elp-55332	2	6	,	,	PUNCT
elp-55332	2	7	2024	2024	NUM
elp-55332	2	8	www.scholink.org/ojs/index.php/elp	www.scholink.org/ojs/index.php/elp	VERB
elp-55332	2	9	79	79	NUM
elp-55332	2	10	original	original	ADJ
elp-55332	2	11	paper	paper	NOUN
elp-55332	2	12	tax	tax	NOUN
elp-55332	2	13	compliance	compliance	NOUN
elp-55332	2	14	non	non	NOUN
elp-55332	2	15	-	-	NOUN
elp-55332	2	16	prosecution	prosecution	NOUN
elp-55332	2	17	:	:	PUNCT
elp-55332	2	18	logical	logical	ADJ
elp-55332	2	19	foundations	foundation	NOUN
elp-55332	2	20	,	,	PUNCT
elp-55332	2	21	application	application	NOUN
elp-55332	2	22	review	review	NOUN
elp-55332	2	23	,	,	PUNCT
elp-55332	2	24	and	and	CCONJ
elp-55332	2	25	integrated	integrated	ADJ
elp-55332	2	26	pathways	pathway	NOUN
elp-55332	2	27	—	—	PUNCT
elp-55332	2	28	a	a	DET
elp-55332	2	29	perspective	perspective	NOUN
elp-55332	2	30	from	from	ADP
elp-55332	2	31	the	the	DET
elp-55332	2	32	greater	great	ADJ
elp-55332	2	33	bay	bay	NOUN
elp-55332	2	34	area	area	NOUN
elp-55332	2	35	in	in	ADP
elp-55332	2	36	china	china	PROPN
elp-55332	2	37	binhui	binhui	PROPN
elp-55332	2	38	guo1	guo1	PROPN
elp-55332	2	39	&	&	CCONJ
elp-55332	2	40	guizi	guizi	PROPN
elp-55332	2	41	li1	li1	PROPN
elp-55332	2	42	1	1	NUM
elp-55332	2	43	guangzhou	guangzhou	PROPN
elp-55332	2	44	college	college	PROPN
elp-55332	2	45	of	of	ADP
elp-55332	2	46	commerce	commerce	PROPN
elp-55332	2	47	,	,	PUNCT
elp-55332	2	48	guangzhou	guangzhou	PROPN
elp-55332	2	49	,	,	PUNCT
elp-55332	2	50	guangdong	guangdong	PROPN
elp-55332	2	51	,	,	PUNCT
elp-55332	2	52	china	china	PROPN
elp-55332	2	53	received	receive	VERB
elp-55332	2	54	:	:	PUNCT
elp-55332	2	55	october	october	PROPN
elp-55332	2	56	20	20	NUM
elp-55332	2	57	,	,	PUNCT
elp-55332	2	58	2024	2024	NUM
elp-55332	2	59	accepted	accept	VERB
elp-55332	2	60	:	:	PUNCT
elp-55332	2	61	november	november	PROPN
elp-55332	2	62	4	4	NUM
elp-55332	2	63	,	,	PUNCT
elp-55332	2	64	2024	2024	NUM
elp-55332	2	65	online	online	ADV
elp-55332	2	66	published	publish	VERB
elp-55332	2	67	:	:	PUNCT
elp-55332	2	68	november	november	PROPN
elp-55332	2	69	12	12	NUM
elp-55332	2	70	,	,	PUNCT
elp-55332	2	71	2024	2024	NUM
elp-55332	2	72	doi:10.22158	doi:10.22158	NOUN
elp-55332	2	73	/	/	SYM
elp-55332	3	1	elp.v7n3p79	elp.v7n3p79	PROPN
elp-55332	3	2	url	url	NOUN
elp-55332	3	3	:	:	PUNCT
elp-55332	3	4	http://dx.doi.org/10.22158/elp.v7n3p79	http://dx.doi.org/10.22158/elp.v7n3p79	ADJ
elp-55332	3	5	abstract	abstract	ADJ
elp-55332	3	6	compliance	compliance	NOUN
elp-55332	3	7	non	non	ADJ
elp-55332	3	8	-	-	NOUN
elp-55332	3	9	prosecution	prosecution	NOUN
elp-55332	3	10	serves	serve	VERB
elp-55332	3	11	as	as	ADP
elp-55332	3	12	a	a	DET
elp-55332	3	13	criminal	criminal	ADJ
elp-55332	3	14	incentive	incentive	NOUN
elp-55332	3	15	mechanism	mechanism	NOUN
elp-55332	3	16	aimed	aim	VERB
elp-55332	3	17	at	at	ADP
elp-55332	3	18	encouraging	encourage	VERB
elp-55332	3	19	private	private	ADJ
elp-55332	3	20	enterprises	enterprise	NOUN
elp-55332	3	21	to	to	PART
elp-55332	3	22	strengthen	strengthen	VERB
elp-55332	3	23	internal	internal	ADJ
elp-55332	3	24	management	management	NOUN
elp-55332	3	25	and	and	CCONJ
elp-55332	3	26	prevent	prevent	VERB
elp-55332	3	27	criminal	criminal	ADJ
elp-55332	3	28	conduct	conduct	NOUN
elp-55332	3	29	,	,	PUNCT
elp-55332	3	30	representing	represent	VERB
elp-55332	3	31	a	a	DET
elp-55332	3	32	proactive	proactive	ADJ
elp-55332	3	33	response	response	NOUN
elp-55332	3	34	to	to	ADP
elp-55332	3	35	modernizing	modernize	VERB
elp-55332	3	36	crime	crime	NOUN
elp-55332	3	37	governance	governance	NOUN
elp-55332	3	38	centered	center	VERB
elp-55332	3	39	on	on	ADP
elp-55332	3	40	cooperative	cooperative	ADJ
elp-55332	3	41	justice	justice	NOUN
elp-55332	3	42	.	.	PUNCT
elp-55332	4	1	as	as	ADP
elp-55332	4	2	a	a	DET
elp-55332	4	3	significant	significant	ADJ
elp-55332	4	4	economic	economic	ADJ
elp-55332	4	5	engine	engine	NOUN
elp-55332	4	6	,	,	PUNCT
elp-55332	4	7	the	the	DET
elp-55332	4	8	greater	great	ADJ
elp-55332	4	9	bay	bay	NOUN
elp-55332	4	10	area	area	NOUN
elp-55332	4	11	in	in	ADP
elp-55332	4	12	china	china	PROPN
elp-55332	4	13	would	would	AUX
elp-55332	4	14	benefit	benefit	VERB
elp-55332	4	15	from	from	ADP
elp-55332	4	16	an	an	DET
elp-55332	4	17	integrated	integrate	VERB
elp-55332	4	18	tax	tax	NOUN
elp-55332	4	19	compliance	compliance	NOUN
elp-55332	4	20	criminal	criminal	ADJ
elp-55332	4	21	system	system	NOUN
elp-55332	4	22	to	to	PART
elp-55332	4	23	support	support	VERB
elp-55332	4	24	tax	tax	NOUN
elp-55332	4	25	compliance	compliance	NOUN
elp-55332	4	26	within	within	ADP
elp-55332	4	27	enterprises	enterprise	NOUN
elp-55332	4	28	involved	involve	VERB
elp-55332	4	29	in	in	ADP
elp-55332	4	30	legal	legal	ADJ
elp-55332	4	31	disputes	dispute	NOUN
elp-55332	4	32	,	,	PUNCT
elp-55332	4	33	promoting	promote	VERB
elp-55332	4	34	their	their	PRON
elp-55332	4	35	sustainable	sustainable	ADJ
elp-55332	4	36	development	development	NOUN
elp-55332	4	37	.	.	PUNCT
elp-55332	5	1	given	give	VERB
elp-55332	5	2	the	the	DET
elp-55332	5	3	unique	unique	ADJ
elp-55332	5	4	characteristics	characteristic	NOUN
elp-55332	5	5	of	of	ADP
elp-55332	5	6	tax	tax	NOUN
elp-55332	5	7	-	-	PUNCT
elp-55332	5	8	related	relate	VERB
elp-55332	5	9	cases	case	NOUN
elp-55332	5	10	,	,	PUNCT
elp-55332	5	11	the	the	DET
elp-55332	5	12	greater	great	ADJ
elp-55332	5	13	bay	bay	NOUN
elp-55332	5	14	area	area	NOUN
elp-55332	5	15	should	should	AUX
elp-55332	5	16	establish	establish	VERB
elp-55332	5	17	a	a	DET
elp-55332	5	18	tax	tax	NOUN
elp-55332	5	19	compliance	compliance	NOUN
elp-55332	5	20	criminal	criminal	ADJ
elp-55332	5	21	procedure	procedure	NOUN
elp-55332	5	22	led	lead	VERB
elp-55332	5	23	jointly	jointly	ADV
elp-55332	5	24	by	by	ADP
elp-55332	5	25	legal	legal	ADJ
elp-55332	5	26	and	and	CCONJ
elp-55332	5	27	prosecutorial	prosecutorial	ADJ
elp-55332	5	28	authorities	authority	NOUN
elp-55332	5	29	.	.	PUNCT
elp-55332	6	1	this	this	DET
elp-55332	6	2	procedure	procedure	NOUN
elp-55332	6	3	should	should	AUX
elp-55332	6	4	categorize	categorize	VERB
elp-55332	6	5	cases	case	NOUN
elp-55332	6	6	by	by	ADP
elp-55332	6	7	severity	severity	NOUN
elp-55332	6	8	into	into	ADP
elp-55332	6	9	discretionary	discretionary	ADJ
elp-55332	6	10	non	non	ADJ
elp-55332	6	11	-	-	NOUN
elp-55332	6	12	prosecution	prosecution	NOUN
elp-55332	6	13	and	and	CCONJ
elp-55332	6	14	conditional	conditional	ADJ
elp-55332	6	15	non	non	NOUN
elp-55332	6	16	-	-	NOUN
elp-55332	6	17	prosecution	prosecution	NOUN
elp-55332	6	18	,	,	PUNCT
elp-55332	6	19	thus	thus	ADV
elp-55332	6	20	creating	create	VERB
elp-55332	6	21	a	a	DET
elp-55332	6	22	unified	unified	ADJ
elp-55332	6	23	standard	standard	NOUN
elp-55332	6	24	that	that	SCONJ
elp-55332	6	25	integrates	integrate	VERB
elp-55332	6	26	governance	governance	NOUN
elp-55332	6	27	and	and	CCONJ
elp-55332	6	28	prevention	prevention	NOUN
elp-55332	6	29	in	in	ADP
elp-55332	6	30	tax	tax	NOUN
elp-55332	6	31	compliance	compliance	NOUN
elp-55332	6	32	rectification	rectification	NOUN
elp-55332	6	33	.	.	PUNCT
elp-55332	7	1	additionally	additionally	ADV
elp-55332	7	2	,	,	PUNCT
elp-55332	7	3	an	an	DET
elp-55332	7	4	interconnected	interconnected	ADJ
elp-55332	7	5	tax	tax	NOUN
elp-55332	7	6	compliance	compliance	NOUN
elp-55332	7	7	cooperation	cooperation	NOUN
elp-55332	7	8	mechanism	mechanism	NOUN
elp-55332	7	9	should	should	AUX
elp-55332	7	10	be	be	AUX
elp-55332	7	11	established	establish	VERB
elp-55332	7	12	within	within	ADP
elp-55332	7	13	the	the	DET
elp-55332	7	14	greater	great	ADJ
elp-55332	7	15	bay	bay	NOUN
elp-55332	7	16	area	area	NOUN
elp-55332	7	17	.	.	PUNCT
elp-55332	8	1	such	such	ADJ
elp-55332	8	2	unified	unified	ADJ
elp-55332	8	3	regulations	regulation	NOUN
elp-55332	8	4	on	on	ADP
elp-55332	8	5	tax	tax	NOUN
elp-55332	8	6	compliance	compliance	NOUN
elp-55332	8	7	non	non	NOUN
elp-55332	8	8	-	-	NOUN
elp-55332	8	9	prosecution	prosecution	NOUN
elp-55332	8	10	would	would	AUX
elp-55332	8	11	strengthen	strengthen	VERB
elp-55332	8	12	collaboration	collaboration	NOUN
elp-55332	8	13	in	in	ADP
elp-55332	8	14	tax	tax	NOUN
elp-55332	8	15	enforcement	enforcement	NOUN
elp-55332	8	16	,	,	PUNCT
elp-55332	8	17	enhance	enhance	VERB
elp-55332	8	18	the	the	DET
elp-55332	8	19	standardization	standardization	NOUN
elp-55332	8	20	,	,	PUNCT
elp-55332	8	21	fairness	fairness	NOUN
elp-55332	8	22	,	,	PUNCT
elp-55332	8	23	and	and	CCONJ
elp-55332	8	24	transparency	transparency	NOUN
elp-55332	8	25	of	of	ADP
elp-55332	8	26	criminal	criminal	ADJ
elp-55332	8	27	tax	tax	NOUN
elp-55332	8	28	compliance	compliance	NOUN
elp-55332	8	29	procedures	procedure	NOUN
elp-55332	8	30	,	,	PUNCT
elp-55332	8	31	and	and	CCONJ
elp-55332	8	32	ultimately	ultimately	ADV
elp-55332	8	33	improve	improve	VERB
elp-55332	8	34	both	both	DET
elp-55332	8	35	enforcement	enforcement	NOUN
elp-55332	8	36	efficiency	efficiency	NOUN
elp-55332	8	37	and	and	CCONJ
elp-55332	8	38	judicial	judicial	ADJ
elp-55332	8	39	authority	authority	NOUN
elp-55332	8	40	.	.	PUNCT
elp-55332	9	1	keywords	keyword	VERB
elp-55332	9	2	greater	great	ADJ
elp-55332	9	3	bay	bay	NOUN
elp-55332	9	4	area	area	NOUN
elp-55332	9	5	,	,	PUNCT
elp-55332	9	6	tax	tax	NOUN
elp-55332	9	7	,	,	PUNCT
elp-55332	9	8	criminal	criminal	ADJ
elp-55332	9	9	compliance	compliance	NOUN
elp-55332	9	10	,	,	PUNCT
elp-55332	9	11	non	non	ADJ
elp-55332	9	12	-	-	NOUN
elp-55332	9	13	prosecution	prosecution	NOUN
elp-55332	9	14	,	,	PUNCT
elp-55332	9	15	compliance	compliance	NOUN
elp-55332	9	16	rectification	rectification	NOUN
elp-55332	9	17	www.scholink.org/ojs/index.php/elp	www.scholink.org/ojs/index.php/elp	NOUN
elp-55332	9	18	economics	economic	NOUN
elp-55332	9	19	,	,	PUNCT
elp-55332	9	20	law	law	NOUN
elp-55332	9	21	and	and	CCONJ
elp-55332	9	22	policy	policy	NOUN
elp-55332	9	23	vol	vol	NOUN
elp-55332	9	24	.	.	PUNCT
elp-55332	10	1	7	7	NUM
elp-55332	10	2	,	,	PUNCT
elp-55332	10	3	no	no	INTJ
elp-55332	10	4	.	.	NOUN
elp-55332	10	5	3	3	NUM
elp-55332	10	6	,	,	PUNCT
elp-55332	10	7	2024	2024	NUM
elp-55332	10	8	80	80	NUM
elp-55332	10	9	published	publish	VERB
elp-55332	10	10	by	by	ADP
elp-55332	10	11	scholink	scholink	PROPN
elp-55332	10	12	inc	inc	PROPN
elp-55332	10	13	.	.	PROPN
elp-55332	10	14	1	1	NUM
elp-55332	10	15	.	.	X
elp-55332	10	16	problem	problem	NOUN
elp-55332	10	17	statement	statement	NOUN
elp-55332	10	18	since	since	SCONJ
elp-55332	10	19	the	the	DET
elp-55332	10	20	18th	18th	ADJ
elp-55332	10	21	national	national	ADJ
elp-55332	10	22	congress	congress	PROPN
elp-55332	10	23	of	of	ADP
elp-55332	10	24	the	the	DET
elp-55332	10	25	communist	communist	PROPN
elp-55332	10	26	party	party	PROPN
elp-55332	10	27	of	of	ADP
elp-55332	10	28	china	china	PROPN
elp-55332	10	29	,	,	PUNCT
elp-55332	10	30	efforts	effort	NOUN
elp-55332	10	31	to	to	PART
elp-55332	10	32	modernize	modernize	VERB
elp-55332	10	33	the	the	DET
elp-55332	10	34	national	national	ADJ
elp-55332	10	35	governance	governance	NOUN
elp-55332	10	36	system	system	NOUN
elp-55332	10	37	and	and	CCONJ
elp-55332	10	38	enhance	enhance	VERB
elp-55332	10	39	governance	governance	NOUN
elp-55332	10	40	capabilities	capability	NOUN
elp-55332	10	41	have	have	AUX
elp-55332	10	42	been	be	AUX
elp-55332	10	43	continuously	continuously	ADV
elp-55332	10	44	advanced	advance	VERB
elp-55332	10	45	.	.	PUNCT
elp-55332	11	1	the	the	DET
elp-55332	11	2	report	report	NOUN
elp-55332	11	3	from	from	ADP
elp-55332	11	4	the	the	DET
elp-55332	11	5	20th	20th	ADJ
elp-55332	11	6	congress	congress	PROPN
elp-55332	11	7	further	far	ADV
elp-55332	11	8	established	establish	VERB
elp-55332	11	9	“	"	PUNCT
elp-55332	11	10	deepening	deepen	VERB
elp-55332	11	11	the	the	DET
elp-55332	11	12	modernization	modernization	NOUN
elp-55332	11	13	of	of	ADP
elp-55332	11	14	the	the	DET
elp-55332	11	15	national	national	ADJ
elp-55332	11	16	governance	governance	NOUN
elp-55332	11	17	system	system	NOUN
elp-55332	11	18	and	and	CCONJ
elp-55332	11	19	governance	governance	NOUN
elp-55332	11	20	capabilities	capability	NOUN
elp-55332	11	21	”	"	PUNCT
elp-55332	11	22	as	as	ADP
elp-55332	11	23	one	one	NUM
elp-55332	11	24	of	of	ADP
elp-55332	11	25	the	the	DET
elp-55332	11	26	primary	primary	ADJ
elp-55332	11	27	development	development	NOUN
elp-55332	11	28	goals	goal	NOUN
elp-55332	11	29	for	for	ADP
elp-55332	11	30	the	the	DET
elp-55332	11	31	next	next	ADJ
elp-55332	11	32	five	five	NUM
elp-55332	11	33	years	year	NOUN
elp-55332	11	34	.	.	PUNCT
elp-55332	12	1	the	the	DET
elp-55332	12	2	reform	reform	NOUN
elp-55332	12	3	of	of	ADP
elp-55332	12	4	compliance	compliance	NOUN
elp-55332	12	5	-	-	PUNCT
elp-55332	12	6	based	base	VERB
elp-55332	12	7	non	non	NOUN
elp-55332	12	8	-	-	NOUN
elp-55332	12	9	prosecution	prosecution	NOUN
elp-55332	12	10	for	for	ADP
elp-55332	12	11	enterprises	enterprise	NOUN
elp-55332	12	12	involved	involve	VERB
elp-55332	12	13	in	in	ADP
elp-55332	12	14	criminal	criminal	ADJ
elp-55332	12	15	cases	case	NOUN
elp-55332	12	16	exemplifies	exemplify	VERB
elp-55332	12	17	the	the	DET
elp-55332	12	18	national	national	ADJ
elp-55332	12	19	governance	governance	NOUN
elp-55332	12	20	approach	approach	NOUN
elp-55332	12	21	within	within	ADP
elp-55332	12	22	the	the	DET
elp-55332	12	23	criminal	criminal	ADJ
elp-55332	12	24	justice	justice	NOUN
elp-55332	12	25	system	system	NOUN
elp-55332	12	26	,	,	PUNCT
elp-55332	12	27	representing	represent	VERB
elp-55332	12	28	an	an	DET
elp-55332	12	29	experimental	experimental	ADJ
elp-55332	12	30	implementation	implementation	NOUN
elp-55332	12	31	of	of	ADP
elp-55332	12	32	consultative	consultative	ADJ
elp-55332	12	33	justice	justice	NOUN
elp-55332	12	34	in	in	ADP
elp-55332	12	35	the	the	DET
elp-55332	12	36	field	field	NOUN
elp-55332	12	37	of	of	ADP
elp-55332	12	38	criminal	criminal	ADJ
elp-55332	12	39	offenses	offense	NOUN
elp-55332	12	40	.	.	PUNCT
elp-55332	13	1	in	in	ADP
elp-55332	13	2	march	march	PROPN
elp-55332	13	3	2020	2020	NUM
elp-55332	13	4	,	,	PUNCT
elp-55332	13	5	the	the	DET
elp-55332	13	6	supreme	supreme	PROPN
elp-55332	13	7	people	people	PROPN
elp-55332	13	8	’s	’s	PART
elp-55332	13	9	procuratorate	procuratorate	NOUN
elp-55332	13	10	launched	launch	VERB
elp-55332	13	11	pilot	pilot	NOUN
elp-55332	13	12	programs	program	NOUN
elp-55332	13	13	in	in	ADP
elp-55332	13	14	six	six	NUM
elp-55332	13	15	grassroots	grassroot	NOUN
elp-55332	13	16	procuratorates	procuratorate	NOUN
elp-55332	13	17	,	,	PUNCT
elp-55332	13	18	including	include	VERB
elp-55332	13	19	those	those	PRON
elp-55332	13	20	in	in	ADP
elp-55332	13	21	zhangjiagang	zhangjiagang	PROPN
elp-55332	13	22	,	,	PUNCT
elp-55332	13	23	jiangsu	jiangsu	PROPN
elp-55332	13	24	,	,	PUNCT
elp-55332	13	25	and	and	CCONJ
elp-55332	13	26	bao’an	bao’an	PROPN
elp-55332	13	27	,	,	PUNCT
elp-55332	13	28	shenzhen	shenzhen	PROPN
elp-55332	13	29	,	,	PUNCT
elp-55332	13	30	aimed	aim	VERB
elp-55332	13	31	at	at	ADP
elp-55332	13	32	advancing	advance	VERB
elp-55332	13	33	compliance	compliance	NOUN
elp-55332	13	34	reform	reform	NOUN
elp-55332	13	35	for	for	ADP
elp-55332	13	36	enterprises	enterprise	NOUN
elp-55332	13	37	involved	involve	VERB
elp-55332	13	38	in	in	ADP
elp-55332	13	39	legal	legal	ADJ
elp-55332	13	40	cases	case	NOUN
elp-55332	13	41	and	and	CCONJ
elp-55332	13	42	extending	extend	VERB
elp-55332	13	43	judicial	judicial	ADJ
elp-55332	13	44	functions	function	NOUN
elp-55332	13	45	into	into	ADP
elp-55332	13	46	the	the	DET
elp-55332	13	47	domain	domain	NOUN
elp-55332	13	48	of	of	ADP
elp-55332	13	49	social	social	ADJ
elp-55332	13	50	governance	governance	NOUN
elp-55332	13	51	.	.	PUNCT
elp-55332	14	1	in	in	ADP
elp-55332	14	2	april	april	PROPN
elp-55332	14	3	2021	2021	NUM
elp-55332	14	4	,	,	PUNCT
elp-55332	14	5	a	a	DET
elp-55332	14	6	second	second	ADJ
elp-55332	14	7	phase	phase	NOUN
elp-55332	14	8	of	of	ADP
elp-55332	14	9	pilots	pilot	NOUN
elp-55332	14	10	was	be	AUX
elp-55332	14	11	initiated	initiate	VERB
elp-55332	14	12	across	across	ADP
elp-55332	14	13	ten	ten	NUM
elp-55332	14	14	provinces	province	NOUN
elp-55332	14	15	,	,	PUNCT
elp-55332	14	16	including	include	VERB
elp-55332	14	17	beijing	beijing	PROPN
elp-55332	14	18	,	,	PUNCT
elp-55332	14	19	liaoning	liaoning	PROPN
elp-55332	14	20	,	,	PUNCT
elp-55332	14	21	shanghai	shanghai	PROPN
elp-55332	14	22	,	,	PUNCT
elp-55332	14	23	and	and	CCONJ
elp-55332	14	24	guangdong	guangdong	PROPN
elp-55332	14	25	.	.	PUNCT
elp-55332	15	1	by	by	ADP
elp-55332	15	2	april	april	PROPN
elp-55332	15	3	2022	2022	NUM
elp-55332	15	4	,	,	PUNCT
elp-55332	15	5	the	the	DET
elp-55332	15	6	compliance	compliance	NOUN
elp-55332	15	7	pilot	pilot	NOUN
elp-55332	15	8	program	program	NOUN
elp-55332	15	9	had	have	AUX
elp-55332	15	10	expanded	expand	VERB
elp-55332	15	11	nationwide	nationwide	ADV
elp-55332	15	12	.	.	PUNCT
elp-55332	16	1	as	as	ADP
elp-55332	16	2	of	of	ADP
elp-55332	16	3	september	september	PROPN
elp-55332	16	4	2023	2023	NUM
elp-55332	16	5	,	,	PUNCT
elp-55332	16	6	procuratorial	procuratorial	ADJ
elp-55332	16	7	authorities	authority	NOUN
elp-55332	16	8	across	across	ADP
elp-55332	16	9	china	china	PROPN
elp-55332	16	10	had	have	AUX
elp-55332	16	11	handled	handle	VERB
elp-55332	16	12	a	a	DET
elp-55332	16	13	total	total	NOUN
elp-55332	16	14	of	of	ADP
elp-55332	16	15	7,815	7,815	NUM
elp-55332	16	16	corporate	corporate	ADJ
elp-55332	16	17	compliance	compliance	NOUN
elp-55332	16	18	cases	case	NOUN
elp-55332	16	19	.	.	PUNCT
elp-55332	17	1	between	between	ADP
elp-55332	17	2	march	march	PROPN
elp-55332	17	3	2020	2020	NUM
elp-55332	17	4	and	and	CCONJ
elp-55332	17	5	december	december	PROPN
elp-55332	17	6	2021	2021	NUM
elp-55332	17	7	,	,	PUNCT
elp-55332	17	8	one	one	NUM
elp-55332	17	9	-	-	PUNCT
elp-55332	17	10	third	third	NOUN
elp-55332	17	11	of	of	ADP
elp-55332	17	12	non	non	ADJ
elp-55332	17	13	-	-	ADJ
elp-55332	17	14	prosecution	prosecution	NOUN
elp-55332	17	15	cases	case	NOUN
elp-55332	17	16	involving	involve	VERB
elp-55332	17	17	corporate	corporate	ADJ
elp-55332	17	18	compliance	compliance	NOUN
elp-55332	17	19	in	in	ADP
elp-55332	17	20	the	the	DET
elp-55332	17	21	ten	ten	NUM
elp-55332	17	22	pilot	pilot	NOUN
elp-55332	17	23	provinces	province	NOUN
elp-55332	17	24	were	be	AUX
elp-55332	17	25	related	relate	VERB
elp-55332	17	26	to	to	ADP
elp-55332	17	27	tax	tax	NOUN
elp-55332	17	28	offenses	offense	NOUN
elp-55332	17	29	.	.	PUNCT
elp-55332	18	1	the	the	DET
elp-55332	18	2	greater	great	ADJ
elp-55332	18	3	bay	bay	NOUN
elp-55332	18	4	area	area	NOUN
elp-55332	18	5	(	(	PUNCT
elp-55332	18	6	gba	gba	PROPN
elp-55332	18	7	)	)	PUNCT
elp-55332	18	8	,	,	PUNCT
elp-55332	18	9	china	china	PROPN
elp-55332	18	10	’s	’s	PART
elp-55332	18	11	first	first	PROPN
elp-55332	18	12	region	region	NOUN
elp-55332	18	13	formally	formally	ADV
elp-55332	18	14	recognized	recognize	VERB
elp-55332	18	15	at	at	ADP
elp-55332	18	16	the	the	DET
elp-55332	18	17	national	national	ADJ
elp-55332	18	18	level	level	NOUN
elp-55332	18	19	as	as	ADP
elp-55332	18	20	a	a	DET
elp-55332	18	21	bay	bay	NOUN
elp-55332	18	22	area	area	NOUN
elp-55332	18	23	,	,	PUNCT
elp-55332	18	24	includes	include	VERB
elp-55332	18	25	two	two	NUM
elp-55332	18	26	special	special	ADJ
elp-55332	18	27	administrative	administrative	ADJ
elp-55332	18	28	regions	region	NOUN
elp-55332	18	29	along	along	ADP
elp-55332	18	30	with	with	ADP
elp-55332	18	31	nine	nine	NUM
elp-55332	18	32	cities	city	NOUN
elp-55332	18	33	in	in	ADP
elp-55332	18	34	guangdong	guangdong	PROPN
elp-55332	18	35	province	province	PROPN
elp-55332	18	36	:	:	PUNCT
elp-55332	18	37	guangzhou	guangzhou	PROPN
elp-55332	18	38	,	,	PUNCT
elp-55332	18	39	shenzhen	shenzhen	PROPN
elp-55332	18	40	,	,	PUNCT
elp-55332	18	41	zhuhai	zhuhai	PROPN
elp-55332	18	42	,	,	PUNCT
elp-55332	18	43	foshan	foshan	PROPN
elp-55332	18	44	,	,	PUNCT
elp-55332	18	45	huizhou	huizhou	NOUN
elp-55332	18	46	,	,	PUNCT
elp-55332	18	47	dongguan	dongguan	PROPN
elp-55332	18	48	,	,	PUNCT
elp-55332	18	49	zhongshan	zhongshan	PROPN
elp-55332	18	50	,	,	PUNCT
elp-55332	18	51	jiangmen	jiangman	NOUN
elp-55332	18	52	,	,	PUNCT
elp-55332	18	53	and	and	CCONJ
elp-55332	18	54	zhaoqing	zhaoqing	PROPN
elp-55332	18	55	.	.	PUNCT
elp-55332	19	1	the	the	DET
elp-55332	19	2	gba	gba	PROPN
elp-55332	19	3	is	be	AUX
elp-55332	19	4	a	a	DET
elp-55332	19	5	major	major	ADJ
elp-55332	19	6	driver	driver	NOUN
elp-55332	19	7	of	of	ADP
elp-55332	19	8	china	china	PROPN
elp-55332	19	9	’s	’s	PART
elp-55332	19	10	regional	regional	ADJ
elp-55332	19	11	economic	economic	ADJ
elp-55332	19	12	growth	growth	NOUN
elp-55332	19	13	.	.	PUNCT
elp-55332	20	1	private	private	ADJ
elp-55332	20	2	enterprises	enterprise	NOUN
elp-55332	20	3	form	form	VERB
elp-55332	20	4	a	a	DET
elp-55332	20	5	significant	significant	ADJ
elp-55332	20	6	part	part	NOUN
elp-55332	20	7	of	of	ADP
elp-55332	20	8	the	the	DET
elp-55332	20	9	local	local	ADJ
elp-55332	20	10	economy	economy	NOUN
elp-55332	20	11	and	and	CCONJ
elp-55332	20	12	constitute	constitute	VERB
elp-55332	20	13	a	a	DET
elp-55332	20	14	critical	critical	ADJ
elp-55332	20	15	source	source	NOUN
elp-55332	20	16	of	of	ADP
elp-55332	20	17	tax	tax	NOUN
elp-55332	20	18	revenue	revenue	NOUN
elp-55332	20	19	for	for	ADP
elp-55332	20	20	local	local	ADJ
elp-55332	20	21	governments	government	NOUN
elp-55332	20	22	.	.	PUNCT
elp-55332	21	1	the	the	DET
elp-55332	21	2	development	development	NOUN
elp-55332	21	3	of	of	ADP
elp-55332	21	4	these	these	DET
elp-55332	21	5	private	private	ADJ
elp-55332	21	6	enterprises	enterprise	NOUN
elp-55332	21	7	directly	directly	ADV
elp-55332	21	8	impacts	impact	VERB
elp-55332	21	9	local	local	ADJ
elp-55332	21	10	tax	tax	NOUN
elp-55332	21	11	revenue	revenue	NOUN
elp-55332	21	12	and	and	CCONJ
elp-55332	21	13	economic	economic	ADJ
elp-55332	21	14	growth	growth	NOUN
elp-55332	21	15	.	.	PUNCT
elp-55332	22	1	at	at	ADP
elp-55332	22	2	the	the	DET
elp-55332	22	3	same	same	ADJ
elp-55332	22	4	time	time	NOUN
elp-55332	22	5	,	,	PUNCT
elp-55332	22	6	the	the	DET
elp-55332	22	7	gba	gba	NOUN
elp-55332	22	8	is	be	AUX
elp-55332	22	9	a	a	DET
elp-55332	22	10	region	region	NOUN
elp-55332	22	11	with	with	ADP
elp-55332	22	12	a	a	DET
elp-55332	22	13	high	high	ADJ
elp-55332	22	14	incidence	incidence	NOUN
elp-55332	22	15	of	of	ADP
elp-55332	22	16	tax	tax	NOUN
elp-55332	22	17	-	-	PUNCT
elp-55332	22	18	related	relate	VERB
elp-55332	22	19	cases	case	NOUN
elp-55332	22	20	involving	involve	VERB
elp-55332	22	21	private	private	ADJ
elp-55332	22	22	enterprises	enterprise	NOUN
elp-55332	22	23	,	,	PUNCT
elp-55332	22	24	placing	place	VERB
elp-55332	22	25	pressure	pressure	NOUN
elp-55332	22	26	on	on	ADP
elp-55332	22	27	law	law	NOUN
elp-55332	22	28	enforcement	enforcement	NOUN
elp-55332	22	29	agencies	agency	NOUN
elp-55332	22	30	and	and	CCONJ
elp-55332	22	31	creating	create	VERB
elp-55332	22	32	instability	instability	NOUN
elp-55332	22	33	in	in	ADP
elp-55332	22	34	the	the	DET
elp-55332	22	35	business	business	NOUN
elp-55332	22	36	environment	environment	NOUN
elp-55332	22	37	,	,	PUNCT
elp-55332	22	38	which	which	PRON
elp-55332	22	39	in	in	ADP
elp-55332	22	40	turn	turn	NOUN
elp-55332	22	41	affects	affect	VERB
elp-55332	22	42	economic	economic	ADJ
elp-55332	22	43	development	development	NOUN
elp-55332	22	44	in	in	ADP
elp-55332	22	45	the	the	DET
elp-55332	22	46	region	region	NOUN
elp-55332	22	47	.	.	PUNCT
elp-55332	23	1	establishing	establish	VERB
elp-55332	23	2	a	a	DET
elp-55332	23	3	tax	tax	NOUN
elp-55332	23	4	compliance	compliance	NOUN
elp-55332	23	5	non	non	ADJ
elp-55332	23	6	-	-	ADJ
elp-55332	23	7	prosecution	prosecution	NOUN
elp-55332	23	8	system	system	NOUN
elp-55332	23	9	suited	suit	VERB
elp-55332	23	10	to	to	ADP
elp-55332	23	11	the	the	DET
elp-55332	23	12	gba	gba	NOUN
elp-55332	23	13	’s	’s	PART
elp-55332	23	14	unique	unique	ADJ
elp-55332	23	15	characteristics	characteristic	NOUN
elp-55332	23	16	is	be	AUX
elp-55332	23	17	essential	essential	ADJ
elp-55332	23	18	for	for	ADP
elp-55332	23	19	guiding	guide	VERB
elp-55332	23	20	enterprises	enterprise	NOUN
elp-55332	23	21	involved	involve	VERB
elp-55332	23	22	in	in	ADP
elp-55332	23	23	tax	tax	NOUN
elp-55332	23	24	-	-	PUNCT
elp-55332	23	25	related	relate	VERB
elp-55332	23	26	cases	case	NOUN
elp-55332	23	27	to	to	PART
elp-55332	23	28	strengthen	strengthen	VERB
elp-55332	23	29	tax	tax	NOUN
elp-55332	23	30	compliance	compliance	NOUN
elp-55332	23	31	and	and	CCONJ
elp-55332	23	32	prevent	prevent	VERB
elp-55332	23	33	tax	tax	NOUN
elp-55332	23	34	offenses	offense	NOUN
elp-55332	23	35	.	.	PUNCT
elp-55332	24	1	such	such	DET
elp-55332	24	2	a	a	DET
elp-55332	24	3	system	system	NOUN
elp-55332	24	4	aligns	align	VERB
elp-55332	24	5	with	with	ADP
elp-55332	24	6	the	the	DET
elp-55332	24	7	gba	gba	NOUN
elp-55332	24	8	’s	’s	PART
elp-55332	24	9	goals	goal	NOUN
elp-55332	24	10	of	of	ADP
elp-55332	24	11	enhancing	enhance	VERB
elp-55332	24	12	governance	governance	NOUN
elp-55332	24	13	capacity	capacity	NOUN
elp-55332	24	14	and	and	CCONJ
elp-55332	24	15	effectiveness	effectiveness	NOUN
elp-55332	24	16	,	,	PUNCT
elp-55332	24	17	promoting	promote	VERB
elp-55332	24	18	policy	policy	NOUN
elp-55332	24	19	coordination	coordination	NOUN
elp-55332	24	20	and	and	CCONJ
elp-55332	24	21	regional	regional	ADJ
elp-55332	24	22	cooperation	cooperation	NOUN
elp-55332	24	23	,	,	PUNCT
elp-55332	24	24	and	and	CCONJ
elp-55332	24	25	advancing	advance	VERB
elp-55332	24	26	economic	economic	ADJ
elp-55332	24	27	integration	integration	NOUN
elp-55332	24	28	.	.	PUNCT
elp-55332	25	1	while	while	SCONJ
elp-55332	25	2	compliance	compliance	NOUN
elp-55332	25	3	non	non	NOUN
elp-55332	25	4	-	-	NOUN
elp-55332	25	5	prosecution	prosecution	NOUN
elp-55332	25	6	is	be	AUX
elp-55332	25	7	still	still	ADV
elp-55332	25	8	in	in	ADP
elp-55332	25	9	its	its	PRON
elp-55332	25	10	pilot	pilot	NOUN
elp-55332	25	11	phase	phase	NOUN
elp-55332	25	12	,	,	PUNCT
elp-55332	25	13	national	national	ADJ
elp-55332	25	14	-	-	PUNCT
elp-55332	25	15	level	level	NOUN
elp-55332	25	16	policies	policy	NOUN
elp-55332	25	17	remain	remain	VERB
elp-55332	25	18	limited	limited	ADJ
elp-55332	25	19	to	to	ADP
elp-55332	25	20	guiding	guide	VERB
elp-55332	25	21	opinions	opinion	NOUN
elp-55332	25	22	.	.	PUNCT
elp-55332	26	1	many	many	ADJ
elp-55332	26	2	pilot	pilot	NOUN
elp-55332	26	3	regions	region	NOUN
elp-55332	26	4	have	have	AUX
elp-55332	26	5	issued	issue	VERB
elp-55332	26	6	local	local	ADJ
elp-55332	26	7	compliance	compliance	NOUN
elp-55332	26	8	guidelines	guideline	NOUN
elp-55332	26	9	for	for	ADP
elp-55332	26	10	enterprises	enterprise	NOUN
elp-55332	26	11	involved	involve	VERB
elp-55332	26	12	in	in	ADP
elp-55332	26	13	legal	legal	ADJ
elp-55332	26	14	cases	case	NOUN
elp-55332	26	15	,	,	PUNCT
elp-55332	26	16	based	base	VERB
elp-55332	26	17	on	on	ADP
elp-55332	26	18	the	the	DET
elp-55332	26	19	nine	nine	NUM
elp-55332	26	20	-	-	PUNCT
elp-55332	26	21	department	department	NOUN
elp-55332	26	22	guiding	guiding	NOUN
elp-55332	26	23	opinion	opinion	NOUN
elp-55332	26	24	,	,	PUNCT
elp-55332	26	25	with	with	ADP
elp-55332	26	26	some	some	DET
elp-55332	26	27	regions	region	NOUN
elp-55332	26	28	even	even	ADV
elp-55332	26	29	developing	develop	VERB
elp-55332	26	30	field	field	NOUN
elp-55332	26	31	-	-	PUNCT
elp-55332	26	32	specific	specific	ADJ
elp-55332	26	33	compliance	compliance	NOUN
elp-55332	26	34	guidelines	guideline	NOUN
elp-55332	26	35	.	.	PUNCT
elp-55332	27	1	for	for	ADP
elp-55332	27	2	example	example	NOUN
elp-55332	27	3	,	,	PUNCT
elp-55332	27	4	the	the	DET
elp-55332	27	5	liaoning	liaoning	NOUN
elp-55332	27	6	provincial	provincial	ADJ
elp-55332	27	7	people	people	NOUN
elp-55332	27	8	’s	’s	PART
elp-55332	27	9	procuratorate	procuratorate	NOUN
elp-55332	27	10	and	and	CCONJ
elp-55332	27	11	other	other	ADJ
elp-55332	27	12	agencies	agency	NOUN
elp-55332	27	13	issued	issue	VERB
elp-55332	27	14	the	the	DET
elp-55332	27	15	opinion	opinion	NOUN
elp-55332	27	16	on	on	ADP
elp-55332	27	17	establishing	establish	VERB
elp-55332	27	18	a	a	DET
elp-55332	27	19	compliance	compliance	NOUN
elp-55332	27	20	inspection	inspection	NOUN
elp-55332	27	21	system	system	NOUN
elp-55332	27	22	for	for	ADP
elp-55332	27	23	enterprises	enterprise	NOUN
elp-55332	27	24	involved	involve	VERB
elp-55332	27	25	in	in	ADP
elp-55332	27	26	criminal	criminal	ADJ
elp-55332	27	27	cases	case	NOUN
elp-55332	27	28	,	,	PUNCT
elp-55332	27	29	which	which	PRON
elp-55332	27	30	includes	include	VERB
elp-55332	27	31	a	a	DET
elp-55332	27	32	few	few	ADJ
elp-55332	27	33	specific	specific	ADJ
elp-55332	27	34	rules	rule	NOUN
elp-55332	27	35	related	relate	VERB
elp-55332	27	36	to	to	ADP
elp-55332	27	37	tax	tax	NOUN
elp-55332	27	38	compliance	compliance	NOUN
elp-55332	27	39	.	.	PUNCT
elp-55332	28	1	in	in	ADP
elp-55332	28	2	www.scholink.org/ojs/index.php/elp	www.scholink.org/ojs/index.php/elp	NOUN
elp-55332	28	3	economics	economic	NOUN
elp-55332	28	4	,	,	PUNCT
elp-55332	28	5	law	law	NOUN
elp-55332	28	6	and	and	CCONJ
elp-55332	28	7	policy	policy	NOUN
elp-55332	28	8	vol	vol	NOUN
elp-55332	28	9	.	.	PUNCT
elp-55332	29	1	7	7	NUM
elp-55332	29	2	,	,	PUNCT
elp-55332	29	3	no	no	INTJ
elp-55332	29	4	.	.	NOUN
elp-55332	29	5	3	3	NUM
elp-55332	29	6	,	,	PUNCT
elp-55332	29	7	2024	2024	NUM
elp-55332	29	8	81	81	NUM
elp-55332	29	9	published	publish	VERB
elp-55332	29	10	by	by	ADP
elp-55332	29	11	scholink	scholink	PROPN
elp-55332	29	12	inc	inc	PROPN
elp-55332	29	13	.	.	PROPN
elp-55332	30	1	shenzhen	shenzhen	PROPN
elp-55332	30	2	’s	’s	PART
elp-55332	30	3	pingshan	pingshan	PROPN
elp-55332	30	4	district	district	PROPN
elp-55332	30	5	,	,	PUNCT
elp-55332	30	6	the	the	DET
elp-55332	30	7	guideline	guideline	NOUN
elp-55332	30	8	on	on	ADP
elp-55332	30	9	criminal	criminal	ADJ
elp-55332	30	10	compliance	compliance	NOUN
elp-55332	30	11	for	for	ADP
elp-55332	30	12	biopharmaceutical	biopharmaceutical	ADJ
elp-55332	30	13	enterprises	enterprise	NOUN
elp-55332	30	14	was	be	AUX
elp-55332	30	15	introduced	introduce	VERB
elp-55332	30	16	in	in	ADP
elp-55332	30	17	response	response	NOUN
elp-55332	30	18	to	to	ADP
elp-55332	30	19	the	the	DET
elp-55332	30	20	area	area	NOUN
elp-55332	30	21	’s	’s	PART
elp-55332	30	22	status	status	NOUN
elp-55332	30	23	as	as	ADP
elp-55332	30	24	a	a	DET
elp-55332	30	25	national	national	ADJ
elp-55332	30	26	biopharmaceutical	biopharmaceutical	NOUN
elp-55332	30	27	base	base	NOUN
elp-55332	30	28	,	,	PUNCT
elp-55332	30	29	with	with	ADP
elp-55332	30	30	a	a	DET
elp-55332	30	31	high	high	ADJ
elp-55332	30	32	concentration	concentration	NOUN
elp-55332	30	33	of	of	ADP
elp-55332	30	34	such	such	ADJ
elp-55332	30	35	enterprises	enterprise	NOUN
elp-55332	30	36	.	.	PUNCT
elp-55332	31	1	additionally	additionally	ADV
elp-55332	31	2	,	,	PUNCT
elp-55332	31	3	the	the	DET
elp-55332	31	4	haidian	haidian	PROPN
elp-55332	31	5	district	district	PROPN
elp-55332	31	6	people	people	NOUN
elp-55332	31	7	’s	’s	PART
elp-55332	31	8	procuratorate	procuratorate	NOUN
elp-55332	31	9	and	and	CCONJ
elp-55332	31	10	the	the	DET
elp-55332	31	11	haidian	haidian	PROPN
elp-55332	31	12	district	district	PROPN
elp-55332	31	13	federation	federation	PROPN
elp-55332	31	14	of	of	ADP
elp-55332	31	15	industry	industry	NOUN
elp-55332	31	16	and	and	CCONJ
elp-55332	31	17	commerce	commerce	NOUN
elp-55332	31	18	in	in	ADP
elp-55332	31	19	beijing	beijing	PROPN
elp-55332	31	20	jointly	jointly	ADV
elp-55332	31	21	published	publish	VERB
elp-55332	31	22	the	the	DET
elp-55332	31	23	compliance	compliance	NOUN
elp-55332	31	24	rectification	rectification	NOUN
elp-55332	31	25	guide	guide	NOUN
elp-55332	31	26	for	for	ADP
elp-55332	31	27	enterprises	enterprise	NOUN
elp-55332	31	28	involved	involve	VERB
elp-55332	31	29	in	in	ADP
elp-55332	31	30	tax	tax	NOUN
elp-55332	31	31	-	-	PUNCT
elp-55332	31	32	related	relate	VERB
elp-55332	31	33	offenses	offense	NOUN
elp-55332	31	34	.	.	PUNCT
elp-55332	32	1	although	although	SCONJ
elp-55332	32	2	the	the	DET
elp-55332	32	3	guide	guide	NOUN
elp-55332	32	4	has	have	VERB
elp-55332	32	5	some	some	DET
elp-55332	32	6	limitations	limitation	NOUN
elp-55332	32	7	,	,	PUNCT
elp-55332	32	8	it	it	PRON
elp-55332	32	9	provides	provide	VERB
elp-55332	32	10	valuable	valuable	ADJ
elp-55332	32	11	references	reference	NOUN
elp-55332	32	12	for	for	ADP
elp-55332	32	13	developing	develop	VERB
elp-55332	32	14	specialized	specialized	ADJ
elp-55332	32	15	tax	tax	NOUN
elp-55332	32	16	compliance	compliance	NOUN
elp-55332	32	17	guidelines	guideline	NOUN
elp-55332	32	18	in	in	ADP
elp-55332	32	19	other	other	ADJ
elp-55332	32	20	regions	region	NOUN
elp-55332	32	21	.	.	PUNCT
elp-55332	33	1	local	local	ADJ
elp-55332	33	2	guidance	guidance	NOUN
elp-55332	33	3	facilitates	facilitate	VERB
elp-55332	33	4	the	the	DET
elp-55332	33	5	in	in	ADP
elp-55332	33	6	-	-	PUNCT
elp-55332	33	7	depth	depth	NOUN
elp-55332	33	8	implementation	implementation	NOUN
elp-55332	33	9	of	of	ADP
elp-55332	33	10	the	the	DET
elp-55332	33	11	enterprise	enterprise	NOUN
elp-55332	33	12	compliance	compliance	NOUN
elp-55332	33	13	reform	reform	NOUN
elp-55332	33	14	pilot	pilot	NOUN
elp-55332	33	15	program	program	NOUN
elp-55332	33	16	at	at	ADP
elp-55332	33	17	the	the	DET
elp-55332	33	18	local	local	ADJ
elp-55332	33	19	level	level	NOUN
elp-55332	33	20	,	,	PUNCT
elp-55332	33	21	providing	provide	VERB
elp-55332	33	22	clearer	clear	ADJ
elp-55332	33	23	and	and	CCONJ
elp-55332	33	24	more	more	ADV
elp-55332	33	25	specific	specific	ADJ
elp-55332	33	26	case	case	NOUN
elp-55332	33	27	-	-	PUNCT
elp-55332	33	28	handling	handle	VERB
elp-55332	33	29	directions	direction	NOUN
elp-55332	33	30	for	for	ADP
elp-55332	33	31	enterprises	enterprise	NOUN
elp-55332	33	32	involved	involve	VERB
elp-55332	33	33	in	in	ADP
elp-55332	33	34	legal	legal	ADJ
elp-55332	33	35	cases	case	NOUN
elp-55332	33	36	.	.	PUNCT
elp-55332	34	1	it	it	PRON
elp-55332	34	2	also	also	ADV
elp-55332	34	3	helps	help	VERB
elp-55332	34	4	to	to	PART
elp-55332	34	5	standardize	standardize	VERB
elp-55332	34	6	the	the	DET
elp-55332	34	7	actions	action	NOUN
elp-55332	34	8	of	of	ADP
elp-55332	34	9	local	local	ADJ
elp-55332	34	10	governments	government	NOUN
elp-55332	34	11	and	and	CCONJ
elp-55332	34	12	relevant	relevant	ADJ
elp-55332	34	13	departments	department	NOUN
elp-55332	34	14	,	,	PUNCT
elp-55332	34	15	ensuring	ensure	VERB
elp-55332	34	16	the	the	DET
elp-55332	34	17	orderly	orderly	ADJ
elp-55332	34	18	and	and	CCONJ
elp-55332	34	19	fair	fair	ADJ
elp-55332	34	20	conduct	conduct	NOUN
elp-55332	34	21	of	of	ADP
elp-55332	34	22	the	the	DET
elp-55332	34	23	compliance	compliance	NOUN
elp-55332	34	24	reform	reform	NOUN
elp-55332	34	25	pilot	pilot	NOUN
elp-55332	34	26	program	program	NOUN
elp-55332	34	27	for	for	ADP
elp-55332	34	28	enterprises	enterprise	NOUN
elp-55332	34	29	involved	involve	VERB
elp-55332	34	30	in	in	ADP
elp-55332	34	31	criminal	criminal	ADJ
elp-55332	34	32	cases	case	NOUN
elp-55332	34	33	.	.	PUNCT
elp-55332	35	1	in	in	ADP
elp-55332	35	2	the	the	DET
elp-55332	35	3	nine	nine	NUM
elp-55332	35	4	mainland	mainland	NOUN
elp-55332	35	5	cities	city	NOUN
elp-55332	35	6	of	of	ADP
elp-55332	35	7	the	the	DET
elp-55332	35	8	greater	great	ADJ
elp-55332	35	9	bay	bay	NOUN
elp-55332	35	10	area	area	NOUN
elp-55332	35	11	(	(	PUNCT
elp-55332	35	12	gba	gba	PROPN
elp-55332	35	13	)	)	PUNCT
elp-55332	35	14	,	,	PUNCT
elp-55332	35	15	intercity	intercity	NOUN
elp-55332	35	16	transactions	transaction	NOUN
elp-55332	35	17	among	among	ADP
elp-55332	35	18	enterprises	enterprise	NOUN
elp-55332	35	19	have	have	AUX
elp-55332	35	20	become	become	VERB
elp-55332	35	21	common	common	ADJ
elp-55332	35	22	,	,	PUNCT
elp-55332	35	23	and	and	CCONJ
elp-55332	35	24	local	local	ADJ
elp-55332	35	25	tax	tax	NOUN
elp-55332	35	26	enforcement	enforcement	NOUN
elp-55332	35	27	and	and	CCONJ
elp-55332	35	28	criminal	criminal	ADJ
elp-55332	35	29	justice	justice	NOUN
elp-55332	35	30	cooperation	cooperation	NOUN
elp-55332	35	31	are	be	AUX
elp-55332	35	32	closely	closely	ADV
elp-55332	35	33	integrated	integrate	VERB
elp-55332	35	34	.	.	PUNCT
elp-55332	36	1	however	however	ADV
elp-55332	36	2	,	,	PUNCT
elp-55332	36	3	these	these	DET
elp-55332	36	4	nine	nine	NUM
elp-55332	36	5	cities	city	NOUN
elp-55332	36	6	are	be	AUX
elp-55332	36	7	distributed	distribute	VERB
elp-55332	36	8	across	across	ADP
elp-55332	36	9	three	three	NUM
elp-55332	36	10	free	free	ADJ
elp-55332	36	11	trade	trade	NOUN
elp-55332	36	12	zones	zone	NOUN
elp-55332	36	13	and	and	CCONJ
elp-55332	36	14	one	one	NUM
elp-55332	36	15	special	special	ADJ
elp-55332	36	16	economic	economic	ADJ
elp-55332	36	17	zone	zone	NOUN
elp-55332	36	18	,	,	PUNCT
elp-55332	36	19	where	where	SCONJ
elp-55332	36	20	,	,	PUNCT
elp-55332	36	21	despite	despite	SCONJ
elp-55332	36	22	a	a	DET
elp-55332	36	23	generally	generally	ADV
elp-55332	36	24	unified	unified	ADJ
elp-55332	36	25	tax	tax	NOUN
elp-55332	36	26	system	system	NOUN
elp-55332	36	27	,	,	PUNCT
elp-55332	36	28	specific	specific	ADJ
elp-55332	36	29	policies	policy	NOUN
elp-55332	36	30	vary	vary	VERB
elp-55332	36	31	to	to	ADP
elp-55332	36	32	some	some	DET
elp-55332	36	33	extent	extent	NOUN
elp-55332	36	34	.	.	PUNCT
elp-55332	37	1	differences	difference	NOUN
elp-55332	37	2	particularly	particularly	ADV
elp-55332	37	3	exist	exist	VERB
elp-55332	37	4	in	in	ADP
elp-55332	37	5	standards	standard	NOUN
elp-55332	37	6	for	for	ADP
elp-55332	37	7	classifying	classify	VERB
elp-55332	37	8	similar	similar	ADJ
elp-55332	37	9	tax	tax	NOUN
elp-55332	37	10	-	-	PUNCT
elp-55332	37	11	related	relate	VERB
elp-55332	37	12	cases	case	NOUN
elp-55332	37	13	and	and	CCONJ
elp-55332	37	14	in	in	ADP
elp-55332	37	15	tendencies	tendency	NOUN
elp-55332	37	16	toward	toward	ADP
elp-55332	37	17	treatment	treatment	NOUN
elp-55332	37	18	and	and	CCONJ
elp-55332	37	19	penalties	penalty	NOUN
elp-55332	37	20	.	.	PUNCT
elp-55332	38	1	coordinating	coordinate	VERB
elp-55332	38	2	tax	tax	NOUN
elp-55332	38	3	compliance	compliance	NOUN
elp-55332	38	4	non	non	ADJ
elp-55332	38	5	-	-	ADJ
elp-55332	38	6	prosecution	prosecution	NOUN
elp-55332	38	7	regulations	regulation	NOUN
elp-55332	38	8	across	across	ADP
elp-55332	38	9	the	the	DET
elp-55332	38	10	mainland	mainland	NOUN
elp-55332	38	11	cities	city	NOUN
elp-55332	38	12	of	of	ADP
elp-55332	38	13	the	the	DET
elp-55332	38	14	gba	gba	NOUN
elp-55332	38	15	can	can	AUX
elp-55332	38	16	improve	improve	VERB
elp-55332	38	17	work	work	NOUN
elp-55332	38	18	efficiency	efficiency	NOUN
elp-55332	38	19	,	,	PUNCT
elp-55332	38	20	conserve	conserve	VERB
elp-55332	38	21	judicial	judicial	ADJ
elp-55332	38	22	resources	resource	NOUN
elp-55332	38	23	,	,	PUNCT
elp-55332	38	24	and	and	CCONJ
elp-55332	38	25	provide	provide	VERB
elp-55332	38	26	equal	equal	ADJ
elp-55332	38	27	and	and	CCONJ
elp-55332	38	28	consistent	consistent	ADJ
elp-55332	38	29	opportunities	opportunity	NOUN
elp-55332	38	30	for	for	ADP
elp-55332	38	31	enterprises	enterprise	NOUN
elp-55332	38	32	involved	involve	VERB
elp-55332	38	33	in	in	ADP
elp-55332	38	34	tax	tax	NOUN
elp-55332	38	35	-	-	PUNCT
elp-55332	38	36	related	relate	VERB
elp-55332	38	37	cases	case	NOUN
elp-55332	38	38	within	within	ADP
elp-55332	38	39	the	the	DET
elp-55332	38	40	compliance	compliance	NOUN
elp-55332	38	41	non	non	ADJ
elp-55332	38	42	-	-	ADJ
elp-55332	38	43	prosecution	prosecution	NOUN
elp-55332	38	44	framework	framework	NOUN
elp-55332	38	45	.	.	PUNCT
elp-55332	39	1	additionally	additionally	ADV
elp-55332	39	2	,	,	PUNCT
elp-55332	39	3	the	the	DET
elp-55332	39	4	gba	gba	NOUN
elp-55332	39	5	’s	’s	PART
elp-55332	39	6	unique	unique	ADJ
elp-55332	39	7	structure	structure	NOUN
elp-55332	39	8	of	of	ADP
elp-55332	39	9	“	"	PUNCT
elp-55332	39	10	one	one	NUM
elp-55332	39	11	country	country	NOUN
elp-55332	39	12	,	,	PUNCT
elp-55332	39	13	two	two	NUM
elp-55332	39	14	systems	system	NOUN
elp-55332	39	15	,	,	PUNCT
elp-55332	39	16	and	and	CCONJ
elp-55332	39	17	three	three	NUM
elp-55332	39	18	customs	custom	NOUN
elp-55332	39	19	zones	zone	NOUN
elp-55332	39	20	”	"	PUNCT
elp-55332	39	21	results	result	NOUN
elp-55332	39	22	in	in	ADP
elp-55332	39	23	varying	vary	VERB
elp-55332	39	24	degrees	degree	NOUN
elp-55332	39	25	of	of	ADP
elp-55332	39	26	differences	difference	NOUN
elp-55332	39	27	in	in	ADP
elp-55332	39	28	tax	tax	NOUN
elp-55332	39	29	structures	structure	NOUN
elp-55332	39	30	,	,	PUNCT
elp-55332	39	31	tax	tax	NOUN
elp-55332	39	32	administration	administration	NOUN
elp-55332	39	33	,	,	PUNCT
elp-55332	39	34	and	and	CCONJ
elp-55332	39	35	judicial	judicial	ADJ
elp-55332	39	36	systems	system	NOUN
elp-55332	39	37	.	.	PUNCT
elp-55332	40	1	with	with	ADP
elp-55332	40	2	the	the	DET
elp-55332	40	3	ongoing	ongoing	ADJ
elp-55332	40	4	advancement	advancement	NOUN
elp-55332	40	5	of	of	ADP
elp-55332	40	6	the	the	DET
elp-55332	40	7	compliance	compliance	NOUN
elp-55332	40	8	non	non	ADJ
elp-55332	40	9	-	-	ADJ
elp-55332	40	10	prosecution	prosecution	NOUN
elp-55332	40	11	pilot	pilot	NOUN
elp-55332	40	12	program	program	NOUN
elp-55332	40	13	in	in	ADP
elp-55332	40	14	mainland	mainland	PROPN
elp-55332	40	15	china	china	PROPN
elp-55332	40	16	,	,	PUNCT
elp-55332	40	17	collaboration	collaboration	NOUN
elp-55332	40	18	in	in	ADP
elp-55332	40	19	tax	tax	NOUN
elp-55332	40	20	-	-	PUNCT
elp-55332	40	21	related	relate	VERB
elp-55332	40	22	criminal	criminal	ADJ
elp-55332	40	23	compliance	compliance	NOUN
elp-55332	40	24	among	among	ADP
elp-55332	40	25	the	the	DET
elp-55332	40	26	three	three	NUM
elp-55332	40	27	regions	region	NOUN
elp-55332	40	28	in	in	ADP
elp-55332	40	29	the	the	DET
elp-55332	40	30	gba	gba	NOUN
elp-55332	40	31	is	be	AUX
elp-55332	40	32	increasingly	increasingly	ADV
elp-55332	40	33	essential	essential	ADJ
elp-55332	40	34	.	.	PUNCT
elp-55332	41	1	although	although	SCONJ
elp-55332	41	2	the	the	DET
elp-55332	41	3	pilot	pilot	NOUN
elp-55332	41	4	program	program	NOUN
elp-55332	41	5	does	do	AUX
elp-55332	41	6	not	not	PART
elp-55332	41	7	currently	currently	ADV
elp-55332	41	8	extend	extend	VERB
elp-55332	41	9	to	to	ADP
elp-55332	41	10	the	the	DET
elp-55332	41	11	special	special	ADJ
elp-55332	41	12	administrative	administrative	ADJ
elp-55332	41	13	regions	region	NOUN
elp-55332	41	14	,	,	PUNCT
elp-55332	41	15	the	the	DET
elp-55332	41	16	economic	economic	ADJ
elp-55332	41	17	interconnection	interconnection	NOUN
elp-55332	41	18	among	among	ADP
elp-55332	41	19	the	the	DET
elp-55332	41	20	three	three	NUM
elp-55332	41	21	areas	area	NOUN
elp-55332	41	22	and	and	CCONJ
elp-55332	41	23	the	the	DET
elp-55332	41	24	growth	growth	NOUN
elp-55332	41	25	in	in	ADP
elp-55332	41	26	cross	cross	ADJ
elp-55332	41	27	-	-	ADJ
elp-55332	41	28	border	border	ADJ
elp-55332	41	29	transactions	transaction	NOUN
elp-55332	41	30	make	make	VERB
elp-55332	41	31	collaboration	collaboration	NOUN
elp-55332	41	32	in	in	ADP
elp-55332	41	33	tax	tax	NOUN
elp-55332	41	34	-	-	PUNCT
elp-55332	41	35	related	relate	VERB
elp-55332	41	36	criminal	criminal	ADJ
elp-55332	41	37	compliance	compliance	NOUN
elp-55332	41	38	inevitable	inevitable	ADJ
elp-55332	41	39	.	.	PUNCT
elp-55332	42	1	this	this	PRON
elp-55332	42	2	requires	require	VERB
elp-55332	42	3	cooperation	cooperation	NOUN
elp-55332	42	4	not	not	PART
elp-55332	42	5	only	only	ADV
elp-55332	42	6	in	in	ADP
elp-55332	42	7	tax	tax	NOUN
elp-55332	42	8	administration	administration	NOUN
elp-55332	42	9	but	but	CCONJ
elp-55332	42	10	also	also	ADV
elp-55332	42	11	among	among	ADP
elp-55332	42	12	judicial	judicial	ADJ
elp-55332	42	13	authorities	authority	NOUN
elp-55332	42	14	across	across	ADP
elp-55332	42	15	the	the	DET
elp-55332	42	16	three	three	NUM
elp-55332	42	17	jurisdictions	jurisdiction	NOUN
elp-55332	42	18	in	in	ADP
elp-55332	42	19	the	the	DET
elp-55332	42	20	gba	gba	NOUN
elp-55332	42	21	.	.	PROPN
elp-55332	42	22	2	2	NUM
elp-55332	42	23	.	.	X
elp-55332	42	24	logical	logical	ADJ
elp-55332	42	25	foundations	foundation	NOUN
elp-55332	42	26	of	of	ADP
elp-55332	42	27	the	the	DET
elp-55332	42	28	compliance	compliance	NOUN
elp-55332	42	29	-	-	PUNCT
elp-55332	42	30	based	base	VERB
elp-55332	42	31	non	non	ADJ
elp-55332	42	32	-	-	ADJ
elp-55332	42	33	prosecution	prosecution	NOUN
elp-55332	42	34	system	system	NOUN
elp-55332	42	35	for	for	ADP
elp-55332	42	36	enterprises	enterprise	NOUN
elp-55332	42	37	involved	involve	VERB
elp-55332	42	38	in	in	ADP
elp-55332	42	39	legal	legal	ADJ
elp-55332	42	40	cases	case	NOUN
elp-55332	42	41	2.1	2.1	NUM
elp-55332	42	42	multi	multi	ADJ
elp-55332	42	43	-	-	ADJ
elp-55332	42	44	agency	agency	ADJ
elp-55332	42	45	collaborative	collaborative	ADJ
elp-55332	42	46	governance	governance	NOUN
elp-55332	42	47	as	as	ADP
elp-55332	42	48	the	the	DET
elp-55332	42	49	system	system	NOUN
elp-55332	42	50	’s	’s	AUX
elp-55332	42	51	starting	starting	NOUN
elp-55332	42	52	point	point	NOUN
elp-55332	42	53	four	four	NUM
elp-55332	42	54	key	key	ADJ
elp-55332	42	55	national	national	ADJ
elp-55332	42	56	-	-	PUNCT
elp-55332	42	57	level	level	NOUN
elp-55332	42	58	documents	document	NOUN
elp-55332	42	59	currently	currently	ADV
elp-55332	42	60	provide	provide	VERB
elp-55332	42	61	guidance	guidance	NOUN
elp-55332	42	62	on	on	ADP
elp-55332	42	63	compliance	compliance	NOUN
elp-55332	42	64	procedures	procedure	NOUN
elp-55332	42	65	for	for	ADP
elp-55332	42	66	enterprises	enterprise	NOUN
elp-55332	42	67	involved	involve	VERB
elp-55332	42	68	in	in	ADP
elp-55332	42	69	legal	legal	ADJ
elp-55332	42	70	cases	case	NOUN
elp-55332	42	71	.	.	PUNCT
elp-55332	43	1	in	in	ADP
elp-55332	43	2	june	june	PROPN
elp-55332	43	3	2021	2021	NUM
elp-55332	43	4	,	,	PUNCT
elp-55332	43	5	nine	nine	NUM
elp-55332	43	6	departments	department	NOUN
elp-55332	43	7	—	—	PUNCT
elp-55332	43	8	including	include	VERB
elp-55332	43	9	the	the	DET
elp-55332	43	10	supreme	supreme	PROPN
elp-55332	43	11	people	people	PROPN
elp-55332	43	12	’s	’s	PART
elp-55332	43	13	procuratorate	procuratorate	NOUN
elp-55332	43	14	(	(	PUNCT
elp-55332	43	15	spp	spp	NOUN
elp-55332	43	16	)	)	PUNCT
elp-55332	43	17	and	and	CCONJ
elp-55332	43	18	the	the	DET
elp-55332	43	19	ministry	ministry	PROPN
elp-55332	43	20	of	of	ADP
elp-55332	43	21	justice	justice	PROPN
elp-55332	43	22	—	—	PUNCT
elp-55332	43	23	jointly	jointly	ADV
elp-55332	43	24	issued	issue	VERB
elp-55332	43	25	the	the	DET
elp-55332	43	26	guiding	guide	VERB
elp-55332	43	27	opinions	opinion	NOUN
elp-55332	43	28	on	on	ADP
elp-55332	43	29	establishing	establish	VERB
elp-55332	43	30	a	a	DET
elp-55332	43	31	third	third	ADJ
elp-55332	43	32	-	-	PUNCT
elp-55332	43	33	party	party	NOUN
elp-55332	43	34	supervision	supervision	NOUN
elp-55332	43	35	and	and	CCONJ
elp-55332	43	36	evaluation	evaluation	NOUN
elp-55332	43	37	mechanism	mechanism	NOUN
elp-55332	43	38	for	for	ADP
elp-55332	43	39	enterprise	enterprise	NOUN
elp-55332	43	40	compliance	compliance	NOUN
elp-55332	43	41	in	in	ADP
elp-55332	43	42	cases	case	NOUN
elp-55332	43	43	involving	involve	VERB
elp-55332	43	44	www.scholink.org/ojs/index.php/elp	www.scholink.org/ojs/index.php/elp	NOUN
elp-55332	43	45	economics	economic	NOUN
elp-55332	43	46	,	,	PUNCT
elp-55332	43	47	law	law	NOUN
elp-55332	43	48	and	and	CCONJ
elp-55332	43	49	policy	policy	NOUN
elp-55332	43	50	vol	vol	NOUN
elp-55332	43	51	.	.	PUNCT
elp-55332	44	1	7	7	NUM
elp-55332	44	2	,	,	PUNCT
elp-55332	44	3	no	no	INTJ
elp-55332	44	4	.	.	NOUN
elp-55332	44	5	3	3	NUM
elp-55332	44	6	,	,	PUNCT
elp-55332	44	7	2024	2024	NUM
elp-55332	44	8	82	82	NUM
elp-55332	44	9	published	publish	VERB
elp-55332	44	10	by	by	ADP
elp-55332	44	11	scholink	scholink	PROPN
elp-55332	44	12	inc	inc	PROPN
elp-55332	44	13	.	.	PROPN
elp-55332	44	14	criminal	criminal	ADJ
elp-55332	44	15	offenses	offense	NOUN
elp-55332	44	16	(	(	PUNCT
elp-55332	44	17	trial	trial	NOUN
elp-55332	44	18	)	)	PUNCT
elp-55332	44	19	.	.	PUNCT
elp-55332	45	1	in	in	ADP
elp-55332	45	2	january	january	PROPN
elp-55332	45	3	2022	2022	NUM
elp-55332	45	4	,	,	PUNCT
elp-55332	45	5	these	these	DET
elp-55332	45	6	nine	nine	NUM
elp-55332	45	7	departments	department	NOUN
elp-55332	45	8	released	release	VERB
elp-55332	45	9	the	the	DET
elp-55332	45	10	detailed	detail	VERB
elp-55332	45	11	implementation	implementation	NOUN
elp-55332	45	12	rules	rule	NOUN
elp-55332	45	13	for	for	ADP
elp-55332	45	14	this	this	DET
elp-55332	45	15	guiding	guide	VERB
elp-55332	45	16	opinion	opinion	NOUN
elp-55332	45	17	,	,	PUNCT
elp-55332	45	18	followed	follow	VERB
elp-55332	45	19	by	by	ADP
elp-55332	45	20	the	the	DET
elp-55332	45	21	provisions	provision	NOUN
elp-55332	45	22	on	on	ADP
elp-55332	45	23	the	the	DET
elp-55332	45	24	selection	selection	NOUN
elp-55332	45	25	and	and	CCONJ
elp-55332	45	26	management	management	NOUN
elp-55332	45	27	of	of	ADP
elp-55332	45	28	third	third	ADJ
elp-55332	45	29	-	-	PUNCT
elp-55332	45	30	party	party	NOUN
elp-55332	45	31	professionals	professional	NOUN
elp-55332	45	32	in	in	ADP
elp-55332	45	33	the	the	DET
elp-55332	45	34	enterprise	enterprise	NOUN
elp-55332	45	35	compliance	compliance	NOUN
elp-55332	45	36	supervision	supervision	NOUN
elp-55332	45	37	and	and	CCONJ
elp-55332	45	38	evaluation	evaluation	NOUN
elp-55332	45	39	mechanism	mechanism	NOUN
elp-55332	45	40	(	(	PUNCT
elp-55332	45	41	trial	trial	NOUN
elp-55332	45	42	)	)	PUNCT
elp-55332	45	43	issued	issue	VERB
elp-55332	45	44	by	by	ADP
elp-55332	45	45	the	the	DET
elp-55332	45	46	third	third	ADJ
elp-55332	45	47	-	-	PUNCT
elp-55332	45	48	party	party	NOUN
elp-55332	45	49	mechanism	mechanism	NOUN
elp-55332	45	50	management	management	NOUN
elp-55332	45	51	committee	committee	NOUN
elp-55332	45	52	.	.	PUNCT
elp-55332	46	1	in	in	ADP
elp-55332	46	2	april	april	PROPN
elp-55332	46	3	2022	2022	NUM
elp-55332	46	4	,	,	PUNCT
elp-55332	46	5	the	the	DET
elp-55332	46	6	nine	nine	NUM
elp-55332	46	7	departments	department	NOUN
elp-55332	46	8	jointly	jointly	ADV
elp-55332	46	9	issued	issue	VERB
elp-55332	46	10	the	the	DET
elp-55332	46	11	measures	measure	NOUN
elp-55332	46	12	for	for	ADP
elp-55332	46	13	compliance	compliance	NOUN
elp-55332	46	14	construction	construction	NOUN
elp-55332	46	15	,	,	PUNCT
elp-55332	46	16	evaluation	evaluation	NOUN
elp-55332	46	17	,	,	PUNCT
elp-55332	46	18	and	and	CCONJ
elp-55332	46	19	review	review	NOUN
elp-55332	46	20	of	of	ADP
elp-55332	46	21	enterprises	enterprise	NOUN
elp-55332	46	22	involved	involve	VERB
elp-55332	46	23	in	in	ADP
elp-55332	46	24	criminal	criminal	ADJ
elp-55332	46	25	cases	case	NOUN
elp-55332	46	26	(	(	PUNCT
elp-55332	46	27	trial	trial	NOUN
elp-55332	46	28	)	)	PUNCT
elp-55332	46	29	.	.	PUNCT
elp-55332	47	1	collectively	collectively	ADV
elp-55332	47	2	,	,	PUNCT
elp-55332	47	3	these	these	DET
elp-55332	47	4	guiding	guide	VERB
elp-55332	47	5	documents	document	NOUN
elp-55332	47	6	provide	provide	VERB
elp-55332	47	7	direction	direction	NOUN
elp-55332	47	8	for	for	ADP
elp-55332	47	9	establishing	establish	VERB
elp-55332	47	10	a	a	DET
elp-55332	47	11	compliance	compliance	NOUN
elp-55332	47	12	-	-	PUNCT
elp-55332	47	13	based	base	VERB
elp-55332	47	14	non	non	ADJ
elp-55332	47	15	-	-	ADJ
elp-55332	47	16	prosecution	prosecution	NOUN
elp-55332	47	17	system	system	NOUN
elp-55332	47	18	for	for	ADP
elp-55332	47	19	enterprises	enterprise	NOUN
elp-55332	47	20	in	in	ADP
elp-55332	47	21	china	china	PROPN
elp-55332	47	22	,	,	PUNCT
elp-55332	47	23	forming	form	VERB
elp-55332	47	24	the	the	DET
elp-55332	47	25	logical	logical	ADJ
elp-55332	47	26	foundation	foundation	NOUN
elp-55332	47	27	of	of	ADP
elp-55332	47	28	this	this	DET
elp-55332	47	29	framework	framework	NOUN
elp-55332	47	30	.	.	PUNCT
elp-55332	48	1	the	the	DET
elp-55332	48	2	reform	reform	NOUN
elp-55332	48	3	for	for	ADP
elp-55332	48	4	compliance	compliance	NOUN
elp-55332	48	5	-	-	PUNCT
elp-55332	48	6	based	base	VERB
elp-55332	48	7	non	non	NOUN
elp-55332	48	8	-	-	NOUN
elp-55332	48	9	prosecution	prosecution	NOUN
elp-55332	48	10	is	be	AUX
elp-55332	48	11	led	lead	VERB
elp-55332	48	12	by	by	ADP
elp-55332	48	13	the	the	DET
elp-55332	48	14	spp	spp	NOUN
elp-55332	48	15	in	in	ADP
elp-55332	48	16	collaboration	collaboration	NOUN
elp-55332	48	17	with	with	ADP
elp-55332	48	18	the	the	DET
elp-55332	48	19	ministry	ministry	PROPN
elp-55332	48	20	of	of	ADP
elp-55332	48	21	justice	justice	PROPN
elp-55332	48	22	,	,	PUNCT
elp-55332	48	23	ministry	ministry	PROPN
elp-55332	48	24	of	of	ADP
elp-55332	48	25	finance	finance	PROPN
elp-55332	48	26	,	,	PUNCT
elp-55332	48	27	ministry	ministry	PROPN
elp-55332	48	28	of	of	ADP
elp-55332	48	29	ecology	ecology	NOUN
elp-55332	48	30	and	and	CCONJ
elp-55332	48	31	environment	environment	NOUN
elp-55332	48	32	,	,	PUNCT
elp-55332	48	33	state	state	NOUN
elp-55332	48	34	-	-	PUNCT
elp-55332	48	35	owned	own	VERB
elp-55332	48	36	assets	asset	NOUN
elp-55332	48	37	supervision	supervision	NOUN
elp-55332	48	38	and	and	CCONJ
elp-55332	48	39	administration	administration	PROPN
elp-55332	48	40	commission	commission	PROPN
elp-55332	48	41	,	,	PUNCT
elp-55332	48	42	state	state	NOUN
elp-55332	48	43	taxation	taxation	NOUN
elp-55332	48	44	administration	administration	NOUN
elp-55332	48	45	,	,	PUNCT
elp-55332	48	46	state	state	NOUN
elp-55332	48	47	administration	administration	NOUN
elp-55332	48	48	for	for	ADP
elp-55332	48	49	market	market	NOUN
elp-55332	48	50	regulation	regulation	NOUN
elp-55332	48	51	,	,	PUNCT
elp-55332	48	52	all	all	PROPN
elp-55332	48	53	-	-	PUNCT
elp-55332	48	54	china	china	PROPN
elp-55332	48	55	federation	federation	PROPN
elp-55332	48	56	of	of	ADP
elp-55332	48	57	industry	industry	NOUN
elp-55332	48	58	and	and	CCONJ
elp-55332	48	59	commerce	commerce	NOUN
elp-55332	48	60	,	,	PUNCT
elp-55332	48	61	and	and	CCONJ
elp-55332	48	62	china	china	PROPN
elp-55332	48	63	council	council	PROPN
elp-55332	48	64	for	for	ADP
elp-55332	48	65	the	the	DET
elp-55332	48	66	promotion	promotion	NOUN
elp-55332	48	67	of	of	ADP
elp-55332	48	68	international	international	ADJ
elp-55332	48	69	trade	trade	NOUN
elp-55332	48	70	.	.	PUNCT
elp-55332	49	1	this	this	DET
elp-55332	49	2	collaborative	collaborative	ADJ
elp-55332	49	3	governance	governance	NOUN
elp-55332	49	4	framework	framework	NOUN
elp-55332	49	5	reflects	reflect	VERB
elp-55332	49	6	the	the	DET
elp-55332	49	7	principles	principle	NOUN
elp-55332	49	8	of	of	ADP
elp-55332	49	9	co	co	NOUN
elp-55332	49	10	-	-	NOUN
elp-55332	49	11	construction	construction	NOUN
elp-55332	49	12	,	,	PUNCT
elp-55332	49	13	co	co	NOUN
elp-55332	49	14	-	-	NOUN
elp-55332	49	15	governance	governance	NOUN
elp-55332	49	16	,	,	PUNCT
elp-55332	49	17	and	and	CCONJ
elp-55332	49	18	shared	share	VERB
elp-55332	49	19	responsibility	responsibility	NOUN
elp-55332	49	20	in	in	ADP
elp-55332	49	21	tax	tax	NOUN
elp-55332	49	22	governance	governance	NOUN
elp-55332	49	23	,	,	PUNCT
elp-55332	49	24	embodying	embody	VERB
elp-55332	49	25	the	the	DET
elp-55332	49	26	need	need	NOUN
elp-55332	49	27	for	for	ADP
elp-55332	49	28	multi	multi	ADJ
elp-55332	49	29	-	-	ADJ
elp-55332	49	30	departmental	departmental	ADJ
elp-55332	49	31	coordination	coordination	NOUN
elp-55332	49	32	in	in	ADP
elp-55332	49	33	compliance	compliance	NOUN
elp-55332	49	34	reforms	reform	NOUN
elp-55332	49	35	for	for	ADP
elp-55332	49	36	enterprises	enterprise	NOUN
elp-55332	49	37	involved	involve	VERB
elp-55332	49	38	in	in	ADP
elp-55332	49	39	criminal	criminal	ADJ
elp-55332	49	40	cases	case	NOUN
elp-55332	49	41	.	.	PUNCT
elp-55332	50	1	the	the	DET
elp-55332	50	2	guiding	guide	VERB
elp-55332	50	3	documents	document	NOUN
elp-55332	50	4	establish	establish	VERB
elp-55332	50	5	a	a	DET
elp-55332	50	6	“	"	PUNCT
elp-55332	50	7	third	third	ADJ
elp-55332	50	8	-	-	PUNCT
elp-55332	50	9	party	party	NOUN
elp-55332	50	10	supervision	supervision	NOUN
elp-55332	50	11	and	and	CCONJ
elp-55332	50	12	evaluation	evaluation	NOUN
elp-55332	50	13	mechanism	mechanism	NOUN
elp-55332	50	14	for	for	ADP
elp-55332	50	15	enterprise	enterprise	NOUN
elp-55332	50	16	compliance	compliance	NOUN
elp-55332	50	17	”	"	PUNCT
elp-55332	50	18	to	to	PART
elp-55332	50	19	specify	specify	VERB
elp-55332	50	20	the	the	DET
elp-55332	50	21	applicable	applicable	ADJ
elp-55332	50	22	entities	entity	NOUN
elp-55332	50	23	and	and	CCONJ
elp-55332	50	24	conditions	condition	NOUN
elp-55332	50	25	for	for	ADP
elp-55332	50	26	the	the	DET
elp-55332	50	27	mechanism	mechanism	NOUN
elp-55332	50	28	,	,	PUNCT
elp-55332	50	29	clarify	clarify	VERB
elp-55332	50	30	the	the	DET
elp-55332	50	31	responsibilities	responsibility	NOUN
elp-55332	50	32	of	of	ADP
elp-55332	50	33	various	various	ADJ
elp-55332	50	34	participants	participant	NOUN
elp-55332	50	35	in	in	ADP
elp-55332	50	36	the	the	DET
elp-55332	50	37	compliance	compliance	NOUN
elp-55332	50	38	process	process	NOUN
elp-55332	50	39	,	,	PUNCT
elp-55332	50	40	and	and	CCONJ
elp-55332	50	41	set	set	VERB
elp-55332	50	42	up	up	ADP
elp-55332	50	43	mechanisms	mechanism	NOUN
elp-55332	50	44	to	to	PART
elp-55332	50	45	prevent	prevent	VERB
elp-55332	50	46	illegal	illegal	ADJ
elp-55332	50	47	or	or	CCONJ
elp-55332	50	48	corrupt	corrupt	ADJ
elp-55332	50	49	practices	practice	NOUN
elp-55332	50	50	.	.	PUNCT
elp-55332	51	1	specifically	specifically	ADV
elp-55332	51	2	,	,	PUNCT
elp-55332	51	3	the	the	DET
elp-55332	51	4	core	core	ADJ
elp-55332	51	5	participants	participant	NOUN
elp-55332	51	6	in	in	ADP
elp-55332	51	7	the	the	DET
elp-55332	51	8	compliance	compliance	NOUN
elp-55332	51	9	non	non	ADJ
elp-55332	51	10	-	-	ADJ
elp-55332	51	11	prosecution	prosecution	NOUN
elp-55332	51	12	process	process	NOUN
elp-55332	51	13	include	include	VERB
elp-55332	51	14	the	the	DET
elp-55332	51	15	enterprise	enterprise	NOUN
elp-55332	51	16	involved	involve	VERB
elp-55332	51	17	,	,	PUNCT
elp-55332	51	18	the	the	DET
elp-55332	51	19	people	people	NOUN
elp-55332	51	20	’s	’s	PART
elp-55332	51	21	procuratorate	procuratorate	NOUN
elp-55332	51	22	,	,	PUNCT
elp-55332	51	23	the	the	DET
elp-55332	51	24	third	third	ADJ
elp-55332	51	25	-	-	PUNCT
elp-55332	51	26	party	party	NOUN
elp-55332	51	27	mechanism	mechanism	NOUN
elp-55332	51	28	management	management	NOUN
elp-55332	51	29	committee	committee	NOUN
elp-55332	51	30	,	,	PUNCT
elp-55332	51	31	and	and	CCONJ
elp-55332	51	32	the	the	DET
elp-55332	51	33	third	third	ADJ
elp-55332	51	34	-	-	PUNCT
elp-55332	51	35	party	party	NOUN
elp-55332	51	36	supervision	supervision	NOUN
elp-55332	51	37	and	and	CCONJ
elp-55332	51	38	evaluation	evaluation	NOUN
elp-55332	51	39	organization	organization	NOUN
elp-55332	51	40	selected	select	VERB
elp-55332	51	41	by	by	ADP
elp-55332	51	42	the	the	DET
elp-55332	51	43	committee	committee	NOUN
elp-55332	51	44	.	.	PUNCT
elp-55332	52	1	auxiliary	auxiliary	ADJ
elp-55332	52	2	participants	participant	NOUN
elp-55332	52	3	include	include	VERB
elp-55332	52	4	relevant	relevant	ADJ
elp-55332	52	5	government	government	NOUN
elp-55332	52	6	departments	department	NOUN
elp-55332	52	7	and	and	CCONJ
elp-55332	52	8	the	the	DET
elp-55332	52	9	regulatory	regulatory	ADJ
elp-55332	52	10	authorities	authority	NOUN
elp-55332	52	11	overseeing	oversee	VERB
elp-55332	52	12	the	the	DET
elp-55332	52	13	enterprise	enterprise	NOUN
elp-55332	52	14	.	.	PUNCT
elp-55332	53	1	according	accord	VERB
elp-55332	53	2	to	to	ADP
elp-55332	53	3	the	the	DET
elp-55332	53	4	guiding	guide	VERB
elp-55332	53	5	opinions	opinion	NOUN
elp-55332	53	6	,	,	PUNCT
elp-55332	53	7	the	the	DET
elp-55332	53	8	third	third	ADJ
elp-55332	53	9	-	-	PUNCT
elp-55332	53	10	party	party	NOUN
elp-55332	53	11	supervision	supervision	NOUN
elp-55332	53	12	and	and	CCONJ
elp-55332	53	13	evaluation	evaluation	NOUN
elp-55332	53	14	mechanism	mechanism	NOUN
elp-55332	53	15	for	for	ADP
elp-55332	53	16	enterprise	enterprise	NOUN
elp-55332	53	17	compliance	compliance	NOUN
elp-55332	53	18	is	be	AUX
elp-55332	53	19	led	lead	VERB
elp-55332	53	20	by	by	ADP
elp-55332	53	21	the	the	DET
elp-55332	53	22	people	people	NOUN
elp-55332	53	23	’s	’s	PART
elp-55332	53	24	procuratorate	procuratorate	NOUN
elp-55332	53	25	,	,	PUNCT
elp-55332	53	26	which	which	PRON
elp-55332	53	27	is	be	AUX
elp-55332	53	28	responsible	responsible	ADJ
elp-55332	53	29	for	for	ADP
elp-55332	53	30	reviewing	review	VERB
elp-55332	53	31	and	and	CCONJ
elp-55332	53	32	deciding	decide	VERB
elp-55332	53	33	whether	whether	SCONJ
elp-55332	53	34	a	a	DET
elp-55332	53	35	criminal	criminal	ADJ
elp-55332	53	36	case	case	NOUN
elp-55332	53	37	involving	involve	VERB
elp-55332	53	38	an	an	DET
elp-55332	53	39	enterprise	enterprise	NOUN
elp-55332	53	40	qualifies	qualifie	NOUN
elp-55332	53	41	for	for	ADP
elp-55332	53	42	the	the	DET
elp-55332	53	43	third	third	ADJ
elp-55332	53	44	-	-	PUNCT
elp-55332	53	45	party	party	NOUN
elp-55332	53	46	mechanism	mechanism	NOUN
elp-55332	53	47	.	.	PUNCT
elp-55332	54	1	the	the	DET
elp-55332	54	2	third	third	ADJ
elp-55332	54	3	-	-	PUNCT
elp-55332	54	4	party	party	NOUN
elp-55332	54	5	mechanism	mechanism	NOUN
elp-55332	54	6	management	management	NOUN
elp-55332	54	7	committee	committee	NOUN
elp-55332	54	8	,	,	PUNCT
elp-55332	54	9	formed	form	VERB
elp-55332	54	10	by	by	ADP
elp-55332	54	11	the	the	DET
elp-55332	54	12	nine	nine	NUM
elp-55332	54	13	departments	department	NOUN
elp-55332	54	14	,	,	PUNCT
elp-55332	54	15	selects	select	VERB
elp-55332	54	16	a	a	DET
elp-55332	54	17	third	third	ADJ
elp-55332	54	18	-	-	PUNCT
elp-55332	54	19	party	party	NOUN
elp-55332	54	20	organization	organization	NOUN
elp-55332	54	21	to	to	PART
elp-55332	54	22	evaluate	evaluate	VERB
elp-55332	54	23	,	,	PUNCT
elp-55332	54	24	supervise	supervise	VERB
elp-55332	54	25	,	,	PUNCT
elp-55332	54	26	and	and	CCONJ
elp-55332	54	27	inspect	inspect	VERB
elp-55332	54	28	the	the	DET
elp-55332	54	29	compliance	compliance	NOUN
elp-55332	54	30	rectification	rectification	NOUN
elp-55332	54	31	outcomes	outcome	NOUN
elp-55332	54	32	of	of	ADP
elp-55332	54	33	the	the	DET
elp-55332	54	34	enterprise	enterprise	NOUN
elp-55332	54	35	,	,	PUNCT
elp-55332	54	36	with	with	ADP
elp-55332	54	37	the	the	DET
elp-55332	54	38	inspection	inspection	NOUN
elp-55332	54	39	results	result	NOUN
elp-55332	54	40	serving	serve	VERB
elp-55332	54	41	as	as	ADP
elp-55332	54	42	a	a	DET
elp-55332	54	43	key	key	ADJ
elp-55332	54	44	reference	reference	NOUN
elp-55332	54	45	for	for	ADP
elp-55332	54	46	the	the	DET
elp-55332	54	47	people	people	NOUN
elp-55332	54	48	’s	’s	PART
elp-55332	54	49	procuratorate	procuratorate	NOUN
elp-55332	54	50	in	in	ADP
elp-55332	54	51	case	case	NOUN
elp-55332	54	52	handling	handling	NOUN
elp-55332	54	53	.	.	PUNCT
elp-55332	55	1	2.2	2.2	NUM
elp-55332	55	2	guilty	guilty	ADJ
elp-55332	55	3	plea	plea	NOUN
elp-55332	55	4	as	as	ADP
elp-55332	55	5	the	the	DET
elp-55332	55	6	basis	basis	NOUN
elp-55332	55	7	of	of	ADP
elp-55332	55	8	the	the	DET
elp-55332	55	9	compliance	compliance	NOUN
elp-55332	55	10	system	system	NOUN
elp-55332	55	11	the	the	DET
elp-55332	55	12	guilty	guilty	ADJ
elp-55332	55	13	plea	plea	NOUN
elp-55332	55	14	system	system	NOUN
elp-55332	55	15	was	be	AUX
elp-55332	55	16	first	first	ADV
elp-55332	55	17	introduced	introduce	VERB
elp-55332	55	18	in	in	ADP
elp-55332	55	19	the	the	DET
elp-55332	55	20	2018	2018	NUM
elp-55332	55	21	criminal	criminal	ADJ
elp-55332	55	22	procedure	procedure	NOUN
elp-55332	55	23	law	law	NOUN
elp-55332	55	24	,	,	PUNCT
elp-55332	55	25	allowing	allow	VERB
elp-55332	55	26	leniency	leniency	NOUN
elp-55332	55	27	in	in	ADP
elp-55332	55	28	substance	substance	NOUN
elp-55332	55	29	and	and	CCONJ
elp-55332	55	30	procedural	procedural	ADJ
elp-55332	55	31	simplicity	simplicity	NOUN
elp-55332	55	32	when	when	SCONJ
elp-55332	55	33	a	a	DET
elp-55332	55	34	suspect	suspect	NOUN
elp-55332	55	35	voluntarily	voluntarily	ADV
elp-55332	55	36	admits	admit	VERB
elp-55332	55	37	guilt	guilt	NOUN
elp-55332	55	38	,	,	PUNCT
elp-55332	55	39	sincerely	sincerely	ADV
elp-55332	55	40	expresses	express	VERB
elp-55332	55	41	remorse	remorse	NOUN
elp-55332	55	42	,	,	PUNCT
elp-55332	55	43	and	and	CCONJ
elp-55332	55	44	accepts	accept	VERB
elp-55332	55	45	punishment	punishment	NOUN
elp-55332	55	46	.	.	PUNCT
elp-55332	56	1	this	this	DET
elp-55332	56	2	system	system	NOUN
elp-55332	56	3	,	,	PUNCT
elp-55332	56	4	applied	apply	VERB
elp-55332	56	5	at	at	ADP
elp-55332	56	6	stages	stage	NOUN
elp-55332	56	7	including	include	VERB
elp-55332	56	8	investigation	investigation	NOUN
elp-55332	56	9	,	,	PUNCT
elp-55332	56	10	review	review	NOUN
elp-55332	56	11	,	,	PUNCT
elp-55332	56	12	prosecution	prosecution	NOUN
elp-55332	56	13	,	,	PUNCT
elp-55332	56	14	and	and	CCONJ
elp-55332	56	15	trial	trial	NOUN
elp-55332	56	16	,	,	PUNCT
elp-55332	56	17	embodies	embody	VERB
elp-55332	56	18	a	a	DET
elp-55332	56	19	balanced	balanced	ADJ
elp-55332	56	20	approach	approach	NOUN
elp-55332	56	21	to	to	ADP
elp-55332	56	22	criminal	criminal	ADJ
elp-55332	56	23	justice	justice	NOUN
elp-55332	56	24	,	,	PUNCT
elp-55332	56	25	improving	improve	VERB
elp-55332	56	26	efficiency	efficiency	NOUN
elp-55332	56	27	and	and	CCONJ
elp-55332	56	28	mitigating	mitigate	VERB
elp-55332	56	29	social	social	ADJ
elp-55332	56	30	conflict	conflict	NOUN
elp-55332	56	31	.	.	PUNCT
elp-55332	57	1	the	the	DET
elp-55332	57	2	compliance	compliance	NOUN
elp-55332	57	3	guidelines	guideline	NOUN
elp-55332	57	4	integrate	integrate	VERB
elp-55332	57	5	the	the	DET
elp-55332	57	6	guilty	guilty	ADJ
elp-55332	57	7	plea	plea	NOUN
elp-55332	57	8	system	system	NOUN
elp-55332	57	9	into	into	ADP
elp-55332	57	10	the	the	DET
elp-55332	57	11	compliance	compliance	NOUN
elp-55332	57	12	framework	framework	NOUN
elp-55332	57	13	for	for	ADP
elp-55332	57	14	enterprises	enterprise	NOUN
elp-55332	57	15	involved	involve	VERB
elp-55332	57	16	in	in	ADP
elp-55332	57	17	criminal	criminal	ADJ
elp-55332	57	18	cases	case	NOUN
elp-55332	57	19	,	,	PUNCT
elp-55332	57	20	resulting	result	VERB
elp-55332	57	21	in	in	ADP
elp-55332	57	22	a	a	DET
elp-55332	57	23	functional	functional	ADJ
elp-55332	57	24	shift	shift	NOUN
elp-55332	57	25	in	in	ADP
elp-55332	57	26	its	its	PRON
elp-55332	57	27	application	application	NOUN
elp-55332	57	28	.	.	PUNCT
elp-55332	58	1	a	a	DET
elp-55332	58	2	guilty	guilty	ADJ
elp-55332	58	3	plea	plea	NOUN
elp-55332	58	4	not	not	PART
elp-55332	58	5	only	only	ADV
elp-55332	58	6	serves	serve	VERB
elp-55332	58	7	as	as	ADP
elp-55332	58	8	a	a	DET
elp-55332	58	9	prerequisite	prerequisite	NOUN
elp-55332	58	10	for	for	ADP
elp-55332	58	11	leniency	leniency	NOUN
elp-55332	58	12	but	but	CCONJ
elp-55332	58	13	also	also	ADV
elp-55332	58	14	becomes	become	VERB
elp-55332	58	15	a	a	DET
elp-55332	58	16	necessary	necessary	ADJ
elp-55332	58	17	www.scholink.org/ojs/index.php/elp	www.scholink.org/ojs/index.php/elp	NOUN
elp-55332	58	18	economics	economic	NOUN
elp-55332	58	19	,	,	PUNCT
elp-55332	58	20	law	law	NOUN
elp-55332	58	21	and	and	CCONJ
elp-55332	58	22	policy	policy	NOUN
elp-55332	58	23	vol	vol	NOUN
elp-55332	58	24	.	.	PUNCT
elp-55332	59	1	7	7	NUM
elp-55332	59	2	,	,	PUNCT
elp-55332	59	3	no	no	INTJ
elp-55332	59	4	.	.	NOUN
elp-55332	59	5	3	3	NUM
elp-55332	59	6	,	,	PUNCT
elp-55332	59	7	2024	2024	NUM
elp-55332	59	8	83	83	NUM
elp-55332	59	9	published	publish	VERB
elp-55332	59	10	by	by	ADP
elp-55332	59	11	scholink	scholink	PROPN
elp-55332	59	12	inc	inc	PROPN
elp-55332	59	13	.	.	PROPN
elp-55332	59	14	condition	condition	NOUN
elp-55332	59	15	for	for	ADP
elp-55332	59	16	an	an	DET
elp-55332	59	17	enterprise	enterprise	NOUN
elp-55332	59	18	to	to	PART
elp-55332	59	19	initiate	initiate	VERB
elp-55332	59	20	the	the	DET
elp-55332	59	21	third	third	ADJ
elp-55332	59	22	-	-	PUNCT
elp-55332	59	23	party	party	NOUN
elp-55332	59	24	mechanism	mechanism	NOUN
elp-55332	59	25	.	.	PUNCT
elp-55332	60	1	the	the	DET
elp-55332	60	2	compliance	compliance	NOUN
elp-55332	60	3	-	-	PUNCT
elp-55332	60	4	based	base	VERB
elp-55332	60	5	non	non	ADJ
elp-55332	60	6	-	-	ADJ
elp-55332	60	7	prosecution	prosecution	NOUN
elp-55332	60	8	process	process	NOUN
elp-55332	60	9	can	can	AUX
elp-55332	60	10	only	only	ADV
elp-55332	60	11	commence	commence	VERB
elp-55332	60	12	if	if	SCONJ
elp-55332	60	13	the	the	DET
elp-55332	60	14	enterprise	enterprise	NOUN
elp-55332	60	15	or	or	CCONJ
elp-55332	60	16	individual	individual	NOUN
elp-55332	60	17	involved	involve	VERB
elp-55332	60	18	acknowledges	acknowledge	VERB
elp-55332	60	19	guilt	guilt	NOUN
elp-55332	60	20	and	and	CCONJ
elp-55332	60	21	accepts	accept	VERB
elp-55332	60	22	punishment	punishment	NOUN
elp-55332	60	23	.	.	PUNCT
elp-55332	61	1	on	on	ADP
elp-55332	61	2	this	this	DET
elp-55332	61	3	basis	basis	NOUN
elp-55332	61	4	,	,	PUNCT
elp-55332	61	5	the	the	DET
elp-55332	61	6	enterprise	enterprise	NOUN
elp-55332	61	7	must	must	AUX
elp-55332	61	8	be	be	AUX
elp-55332	61	9	capable	capable	ADJ
elp-55332	61	10	of	of	ADP
elp-55332	61	11	maintaining	maintain	VERB
elp-55332	61	12	regular	regular	ADJ
elp-55332	61	13	business	business	NOUN
elp-55332	61	14	operations	operation	NOUN
elp-55332	61	15	and	and	CCONJ
elp-55332	61	16	commit	commit	VERB
elp-55332	61	17	to	to	ADP
elp-55332	61	18	establishing	establish	VERB
elp-55332	61	19	or	or	CCONJ
elp-55332	61	20	enhancing	enhance	VERB
elp-55332	61	21	a	a	DET
elp-55332	61	22	compliance	compliance	NOUN
elp-55332	61	23	program	program	NOUN
elp-55332	61	24	,	,	PUNCT
elp-55332	61	25	thereby	thereby	ADV
elp-55332	61	26	qualifying	qualify	VERB
elp-55332	61	27	and	and	CCONJ
elp-55332	61	28	voluntarily	voluntarily	ADV
elp-55332	61	29	opting	opt	VERB
elp-55332	61	30	to	to	PART
elp-55332	61	31	use	use	VERB
elp-55332	61	32	the	the	DET
elp-55332	61	33	third	third	ADJ
elp-55332	61	34	-	-	PUNCT
elp-55332	61	35	party	party	NOUN
elp-55332	61	36	mechanism	mechanism	NOUN
elp-55332	61	37	.	.	PUNCT
elp-55332	62	1	in	in	ADP
elp-55332	62	2	this	this	DET
elp-55332	62	3	context	context	NOUN
elp-55332	62	4	,	,	PUNCT
elp-55332	62	5	the	the	DET
elp-55332	62	6	guilty	guilty	ADJ
elp-55332	62	7	plea	plea	NOUN
elp-55332	62	8	and	and	CCONJ
elp-55332	62	9	leniency	leniency	NOUN
elp-55332	62	10	system	system	NOUN
elp-55332	62	11	requires	require	VERB
elp-55332	62	12	the	the	DET
elp-55332	62	13	enterprise	enterprise	NOUN
elp-55332	62	14	to	to	PART
elp-55332	62	15	sign	sign	VERB
elp-55332	62	16	a	a	DET
elp-55332	62	17	statement	statement	NOUN
elp-55332	62	18	of	of	ADP
elp-55332	62	19	guilt	guilt	NOUN
elp-55332	62	20	and	and	CCONJ
elp-55332	62	21	punishment	punishment	NOUN
elp-55332	62	22	acceptance	acceptance	NOUN
elp-55332	62	23	,	,	PUNCT
elp-55332	62	24	effectively	effectively	ADV
elp-55332	62	25	establishing	establish	VERB
elp-55332	62	26	an	an	DET
elp-55332	62	27	“	"	PUNCT
elp-55332	62	28	agreement	agreement	NOUN
elp-55332	62	29	”	"	PUNCT
elp-55332	62	30	between	between	ADP
elp-55332	62	31	the	the	DET
elp-55332	62	32	prosecution	prosecution	NOUN
elp-55332	62	33	and	and	CCONJ
elp-55332	62	34	defense	defense	NOUN
elp-55332	62	35	.	.	PUNCT
elp-55332	63	1	the	the	DET
elp-55332	63	2	compliance	compliance	NOUN
elp-55332	63	3	-	-	PUNCT
elp-55332	63	4	based	base	VERB
elp-55332	63	5	non	non	ADJ
elp-55332	63	6	-	-	ADJ
elp-55332	63	7	prosecution	prosecution	NOUN
elp-55332	63	8	process	process	NOUN
elp-55332	63	9	embodies	embody	VERB
elp-55332	63	10	the	the	DET
elp-55332	63	11	governance	governance	NOUN
elp-55332	63	12	concept	concept	NOUN
elp-55332	63	13	of	of	ADP
elp-55332	63	14	“	"	PUNCT
elp-55332	63	15	consultative	consultative	ADJ
elp-55332	63	16	justice	justice	NOUN
elp-55332	63	17	,	,	PUNCT
elp-55332	63	18	”	"	PUNCT
elp-55332	63	19	wherein	wherein	SCONJ
elp-55332	63	20	the	the	DET
elp-55332	63	21	state	state	NOUN
elp-55332	63	22	and	and	CCONJ
elp-55332	63	23	the	the	DET
elp-55332	63	24	enterprise	enterprise	NOUN
elp-55332	63	25	involved	involve	VERB
elp-55332	63	26	communicate	communicate	VERB
elp-55332	63	27	and	and	CCONJ
elp-55332	63	28	negotiate	negotiate	VERB
elp-55332	63	29	through	through	ADP
elp-55332	63	30	a	a	DET
elp-55332	63	31	dialogic	dialogic	ADJ
elp-55332	63	32	judicial	judicial	ADJ
elp-55332	63	33	model	model	NOUN
elp-55332	63	34	.	.	PUNCT
elp-55332	64	1	this	this	DET
elp-55332	64	2	process	process	NOUN
elp-55332	64	3	represents	represent	VERB
elp-55332	64	4	an	an	DET
elp-55332	64	5	exploratory	exploratory	ADJ
elp-55332	64	6	shift	shift	NOUN
elp-55332	64	7	from	from	ADP
elp-55332	64	8	“	"	PUNCT
elp-55332	64	9	adversarial	adversarial	ADJ
elp-55332	64	10	justice	justice	NOUN
elp-55332	64	11	”	"	PUNCT
elp-55332	64	12	to	to	ADP
elp-55332	64	13	“	"	PUNCT
elp-55332	64	14	consultative	consultative	ADJ
elp-55332	64	15	justice	justice	NOUN
elp-55332	64	16	”	"	PUNCT
elp-55332	64	17	within	within	ADP
elp-55332	64	18	the	the	DET
elp-55332	64	19	compliance	compliance	NOUN
elp-55332	64	20	framework	framework	NOUN
elp-55332	64	21	.	.	PUNCT
elp-55332	65	1	however	however	ADV
elp-55332	65	2	,	,	PUNCT
elp-55332	65	3	due	due	ADP
elp-55332	65	4	to	to	ADP
elp-55332	65	5	the	the	DET
elp-55332	65	6	transformed	transform	VERB
elp-55332	65	7	role	role	NOUN
elp-55332	65	8	of	of	ADP
elp-55332	65	9	the	the	DET
elp-55332	65	10	guilty	guilty	ADJ
elp-55332	65	11	plea	plea	NOUN
elp-55332	65	12	in	in	ADP
elp-55332	65	13	the	the	DET
elp-55332	65	14	compliance	compliance	NOUN
elp-55332	65	15	process	process	NOUN
elp-55332	65	16	,	,	PUNCT
elp-55332	65	17	the	the	DET
elp-55332	65	18	results	result	NOUN
elp-55332	65	19	of	of	ADP
elp-55332	65	20	leniency	leniency	NOUN
elp-55332	65	21	are	be	AUX
elp-55332	65	22	often	often	ADV
elp-55332	65	23	delayed	delay	VERB
elp-55332	65	24	and	and	CCONJ
elp-55332	65	25	uncertain	uncertain	ADJ
elp-55332	65	26	.	.	PUNCT
elp-55332	66	1	whether	whether	SCONJ
elp-55332	66	2	an	an	DET
elp-55332	66	3	enterprise	enterprise	NOUN
elp-55332	66	4	ultimately	ultimately	ADV
elp-55332	66	5	receives	receive	VERB
elp-55332	66	6	a	a	DET
elp-55332	66	7	non	non	ADJ
elp-55332	66	8	-	-	ADJ
elp-55332	66	9	prosecution	prosecution	NOUN
elp-55332	66	10	decision	decision	NOUN
elp-55332	66	11	depends	depend	VERB
elp-55332	66	12	on	on	ADP
elp-55332	66	13	whether	whether	SCONJ
elp-55332	66	14	its	its	PRON
elp-55332	66	15	compliance	compliance	NOUN
elp-55332	66	16	efforts	effort	NOUN
elp-55332	66	17	meet	meet	VERB
elp-55332	66	18	effectiveness	effectiveness	NOUN
elp-55332	66	19	standards	standard	NOUN
elp-55332	66	20	and	and	CCONJ
elp-55332	66	21	whether	whether	SCONJ
elp-55332	66	22	any	any	DET
elp-55332	66	23	fraudulent	fraudulent	ADJ
elp-55332	66	24	practices	practice	NOUN
elp-55332	66	25	were	be	AUX
elp-55332	66	26	used	use	VERB
elp-55332	66	27	to	to	PART
elp-55332	66	28	deceive	deceive	VERB
elp-55332	66	29	the	the	DET
elp-55332	66	30	evaluation	evaluation	NOUN
elp-55332	66	31	process	process	NOUN
elp-55332	66	32	.	.	PUNCT
elp-55332	67	1	a	a	DET
elp-55332	67	2	guilty	guilty	ADJ
elp-55332	67	3	plea	plea	NOUN
elp-55332	67	4	alone	alone	ADV
elp-55332	67	5	does	do	AUX
elp-55332	67	6	not	not	PART
elp-55332	67	7	guarantee	guarantee	VERB
elp-55332	67	8	leniency	leniency	NOUN
elp-55332	67	9	;	;	PUNCT
elp-55332	67	10	it	it	PRON
elp-55332	67	11	merely	merely	ADV
elp-55332	67	12	creates	create	VERB
elp-55332	67	13	the	the	DET
elp-55332	67	14	possibility	possibility	NOUN
elp-55332	67	15	of	of	ADP
elp-55332	67	16	lenient	lenient	ADJ
elp-55332	67	17	treatment	treatment	NOUN
elp-55332	67	18	.	.	PUNCT
elp-55332	68	1	2.3	2.3	NUM
elp-55332	68	2	prosecutorial	prosecutorial	ADJ
elp-55332	68	3	discretion	discretion	NOUN
elp-55332	68	4	and	and	CCONJ
elp-55332	68	5	discretionary	discretionary	ADJ
elp-55332	68	6	non	non	ADJ
elp-55332	68	7	-	-	NOUN
elp-55332	68	8	prosecution	prosecution	NOUN
elp-55332	68	9	as	as	ADP
elp-55332	68	10	institutional	institutional	ADJ
elp-55332	68	11	foundations	foundation	NOUN
elp-55332	68	12	the	the	DET
elp-55332	68	13	compliance	compliance	NOUN
elp-55332	68	14	-	-	PUNCT
elp-55332	68	15	based	base	VERB
elp-55332	68	16	non	non	ADJ
elp-55332	68	17	-	-	ADJ
elp-55332	68	18	prosecution	prosecution	NOUN
elp-55332	68	19	system	system	NOUN
elp-55332	68	20	for	for	ADP
elp-55332	68	21	enterprises	enterprise	NOUN
elp-55332	68	22	involved	involve	VERB
elp-55332	68	23	in	in	ADP
elp-55332	68	24	criminal	criminal	ADJ
elp-55332	68	25	cases	case	NOUN
elp-55332	68	26	in	in	ADP
elp-55332	68	27	china	china	PROPN
elp-55332	68	28	remains	remain	VERB
elp-55332	68	29	in	in	ADP
elp-55332	68	30	its	its	PRON
elp-55332	68	31	pilot	pilot	NOUN
elp-55332	68	32	phase	phase	NOUN
elp-55332	68	33	,	,	PUNCT
elp-55332	68	34	with	with	ADP
elp-55332	68	35	implementation	implementation	NOUN
elp-55332	68	36	guided	guide	VERB
elp-55332	68	37	primarily	primarily	ADV
elp-55332	68	38	by	by	ADP
elp-55332	68	39	the	the	DET
elp-55332	68	40	opinions	opinion	NOUN
elp-55332	68	41	of	of	ADP
elp-55332	68	42	nine	nine	NUM
elp-55332	68	43	departments	department	NOUN
elp-55332	68	44	,	,	PUNCT
elp-55332	68	45	and	and	CCONJ
elp-55332	68	46	has	have	AUX
elp-55332	68	47	not	not	PART
elp-55332	68	48	yet	yet	ADV
elp-55332	68	49	undergone	undergo	VERB
elp-55332	68	50	legislative	legislative	ADJ
elp-55332	68	51	codification	codification	NOUN
elp-55332	68	52	.	.	PUNCT
elp-55332	69	1	this	this	DET
elp-55332	69	2	system	system	NOUN
elp-55332	69	3	is	be	AUX
elp-55332	69	4	an	an	DET
elp-55332	69	5	innovative	innovative	ADJ
elp-55332	69	6	approach	approach	NOUN
elp-55332	69	7	within	within	ADP
elp-55332	69	8	the	the	DET
elp-55332	69	9	current	current	ADJ
elp-55332	69	10	legal	legal	ADJ
elp-55332	69	11	framework	framework	NOUN
elp-55332	69	12	,	,	PUNCT
elp-55332	69	13	where	where	SCONJ
elp-55332	69	14	pilot	pilot	NOUN
elp-55332	69	15	procuratorates	procuratorate	NOUN
elp-55332	69	16	explore	explore	VERB
elp-55332	69	17	“	"	PUNCT
elp-55332	69	18	compliance	compliance	NOUN
elp-55332	69	19	-	-	PUNCT
elp-55332	69	20	based	base	VERB
elp-55332	69	21	non	non	ADJ
elp-55332	69	22	-	-	ADJ
elp-55332	69	23	arrest	arrest	NOUN
elp-55332	69	24	”	"	PUNCT
elp-55332	69	25	or	or	CCONJ
elp-55332	69	26	“	"	PUNCT
elp-55332	69	27	compliance	compliance	NOUN
elp-55332	69	28	-	-	PUNCT
elp-55332	69	29	based	base	VERB
elp-55332	69	30	non	non	ADJ
elp-55332	69	31	-	-	NOUN
elp-55332	69	32	prosecution	prosecution	NOUN
elp-55332	69	33	”	"	PUNCT
elp-55332	69	34	mechanisms	mechanism	NOUN
elp-55332	69	35	based	base	VERB
elp-55332	69	36	on	on	ADP
elp-55332	69	37	prosecutorial	prosecutorial	ADJ
elp-55332	69	38	discretion	discretion	NOUN
elp-55332	69	39	.	.	PUNCT
elp-55332	70	1	initially	initially	ADV
elp-55332	70	2	,	,	PUNCT
elp-55332	70	3	after	after	SCONJ
elp-55332	70	4	a	a	DET
elp-55332	70	5	case	case	NOUN
elp-55332	70	6	is	be	AUX
elp-55332	70	7	transferred	transfer	VERB
elp-55332	70	8	from	from	ADP
elp-55332	70	9	the	the	DET
elp-55332	70	10	public	public	ADJ
elp-55332	70	11	security	security	NOUN
elp-55332	70	12	bureau	bureau	NOUN
elp-55332	70	13	to	to	ADP
elp-55332	70	14	the	the	DET
elp-55332	70	15	people	people	NOUN
elp-55332	70	16	’s	’s	PART
elp-55332	70	17	procuratorate	procuratorate	NOUN
elp-55332	70	18	,	,	PUNCT
elp-55332	70	19	the	the	DET
elp-55332	70	20	procuratorate	procuratorate	NOUN
elp-55332	70	21	reviews	review	VERB
elp-55332	70	22	it	it	PRON
elp-55332	70	23	to	to	PART
elp-55332	70	24	determine	determine	VERB
elp-55332	70	25	if	if	SCONJ
elp-55332	70	26	it	it	PRON
elp-55332	70	27	qualifies	qualify	VERB
elp-55332	70	28	for	for	ADP
elp-55332	70	29	the	the	DET
elp-55332	70	30	third	third	ADJ
elp-55332	70	31	-	-	PUNCT
elp-55332	70	32	party	party	NOUN
elp-55332	70	33	mechanism	mechanism	NOUN
elp-55332	70	34	.	.	PUNCT
elp-55332	71	1	if	if	SCONJ
elp-55332	71	2	the	the	DET
elp-55332	71	3	case	case	NOUN
elp-55332	71	4	meets	meet	VERB
elp-55332	71	5	the	the	DET
elp-55332	71	6	requirements	requirement	NOUN
elp-55332	71	7	,	,	PUNCT
elp-55332	71	8	the	the	DET
elp-55332	71	9	mechanism	mechanism	NOUN
elp-55332	71	10	is	be	AUX
elp-55332	71	11	activated	activate	VERB
elp-55332	71	12	.	.	PUNCT
elp-55332	72	1	subsequently	subsequently	ADV
elp-55332	72	2	,	,	PUNCT
elp-55332	72	3	the	the	DET
elp-55332	72	4	procuratorate	procuratorate	NOUN
elp-55332	72	5	reviews	review	VERB
elp-55332	72	6	the	the	DET
elp-55332	72	7	evaluation	evaluation	NOUN
elp-55332	72	8	process	process	NOUN
elp-55332	72	9	and	and	CCONJ
elp-55332	72	10	conclusions	conclusion	NOUN
elp-55332	72	11	of	of	ADP
elp-55332	72	12	the	the	DET
elp-55332	72	13	third	third	ADJ
elp-55332	72	14	-	-	PUNCT
elp-55332	72	15	party	party	NOUN
elp-55332	72	16	organization	organization	NOUN
elp-55332	72	17	.	.	PUNCT
elp-55332	73	1	although	although	SCONJ
elp-55332	73	2	the	the	DET
elp-55332	73	3	third	third	ADJ
elp-55332	73	4	-	-	PUNCT
elp-55332	73	5	party	party	NOUN
elp-55332	73	6	mechanism	mechanism	NOUN
elp-55332	73	7	management	management	NOUN
elp-55332	73	8	committee	committee	NOUN
elp-55332	73	9	also	also	ADV
elp-55332	73	10	has	have	VERB
elp-55332	73	11	an	an	DET
elp-55332	73	12	obligation	obligation	NOUN
elp-55332	73	13	to	to	PART
elp-55332	73	14	review	review	VERB
elp-55332	73	15	the	the	DET
elp-55332	73	16	evaluation	evaluation	NOUN
elp-55332	73	17	conclusions	conclusion	NOUN
elp-55332	73	18	,	,	PUNCT
elp-55332	73	19	the	the	DET
elp-55332	73	20	procuratorate	procuratorate	NOUN
elp-55332	73	21	,	,	PUNCT
elp-55332	73	22	as	as	ADP
elp-55332	73	23	the	the	DET
elp-55332	73	24	judicial	judicial	ADJ
elp-55332	73	25	authority	authority	NOUN
elp-55332	73	26	responsible	responsible	ADJ
elp-55332	73	27	for	for	ADP
elp-55332	73	28	handling	handle	VERB
elp-55332	73	29	the	the	DET
elp-55332	73	30	case	case	NOUN
elp-55332	73	31	,	,	PUNCT
elp-55332	73	32	holds	hold	VERB
elp-55332	73	33	the	the	DET
elp-55332	73	34	final	final	ADJ
elp-55332	73	35	discretionary	discretionary	ADJ
elp-55332	73	36	power	power	NOUN
elp-55332	73	37	to	to	PART
elp-55332	73	38	decide	decide	VERB
elp-55332	73	39	on	on	ADP
elp-55332	73	40	non	non	ADJ
elp-55332	73	41	-	-	NOUN
elp-55332	73	42	prosecution	prosecution	NOUN
elp-55332	73	43	.	.	PUNCT
elp-55332	74	1	thus	thus	ADV
elp-55332	74	2	,	,	PUNCT
elp-55332	74	3	the	the	DET
elp-55332	74	4	compliance	compliance	NOUN
elp-55332	74	5	-	-	PUNCT
elp-55332	74	6	based	base	VERB
elp-55332	74	7	non	non	ADJ
elp-55332	74	8	-	-	ADJ
elp-55332	74	9	prosecution	prosecution	NOUN
elp-55332	74	10	system	system	NOUN
elp-55332	74	11	is	be	AUX
elp-55332	74	12	both	both	PRON
elp-55332	74	13	led	lead	VERB
elp-55332	74	14	by	by	ADP
elp-55332	74	15	and	and	CCONJ
elp-55332	74	16	fundamentally	fundamentally	ADV
elp-55332	74	17	reliant	reliant	ADJ
elp-55332	74	18	on	on	ADP
elp-55332	74	19	the	the	DET
elp-55332	74	20	discretionary	discretionary	ADJ
elp-55332	74	21	powers	power	NOUN
elp-55332	74	22	of	of	ADP
elp-55332	74	23	the	the	DET
elp-55332	74	24	procuratorate	procuratorate	NOUN
elp-55332	74	25	.	.	PUNCT
elp-55332	75	1	the	the	DET
elp-55332	75	2	legal	legal	ADJ
elp-55332	75	3	foundation	foundation	NOUN
elp-55332	75	4	for	for	ADP
elp-55332	75	5	compliance	compliance	NOUN
elp-55332	75	6	-	-	PUNCT
elp-55332	75	7	based	base	VERB
elp-55332	75	8	non	non	NOUN
elp-55332	75	9	-	-	NOUN
elp-55332	75	10	prosecution	prosecution	NOUN
elp-55332	75	11	can	can	AUX
elp-55332	75	12	be	be	AUX
elp-55332	75	13	traced	trace	VERB
elp-55332	75	14	to	to	ADP
elp-55332	75	15	the	the	DET
elp-55332	75	16	discretionary	discretionary	ADJ
elp-55332	75	17	non	non	ADJ
elp-55332	75	18	-	-	ADJ
elp-55332	75	19	prosecution	prosecution	NOUN
elp-55332	75	20	provisions	provision	NOUN
elp-55332	75	21	in	in	ADP
elp-55332	75	22	china	china	PROPN
elp-55332	75	23	’s	’s	PART
elp-55332	75	24	criminal	criminal	ADJ
elp-55332	75	25	procedure	procedure	NOUN
elp-55332	75	26	law	law	NOUN
elp-55332	75	27	and	and	CCONJ
elp-55332	75	28	the	the	DET
elp-55332	75	29	exemption	exemption	NOUN
elp-55332	75	30	from	from	ADP
elp-55332	75	31	criminal	criminal	ADJ
elp-55332	75	32	punishment	punishment	NOUN
elp-55332	75	33	provisions	provision	NOUN
elp-55332	75	34	in	in	ADP
elp-55332	75	35	the	the	DET
elp-55332	75	36	criminal	criminal	ADJ
elp-55332	75	37	law	law	NOUN
elp-55332	75	38	.	.	PUNCT
elp-55332	76	1	article	article	NOUN
elp-55332	76	2	177	177	NUM
elp-55332	76	3	of	of	ADP
elp-55332	76	4	the	the	DET
elp-55332	76	5	criminal	criminal	ADJ
elp-55332	76	6	procedure	procedure	NOUN
elp-55332	76	7	law	law	NOUN
elp-55332	76	8	allows	allow	VERB
elp-55332	76	9	discretionary	discretionary	ADJ
elp-55332	76	10	non	non	NOUN
elp-55332	76	11	-	-	NOUN
elp-55332	76	12	prosecution	prosecution	NOUN
elp-55332	76	13	for	for	ADP
elp-55332	76	14	minor	minor	ADJ
elp-55332	76	15	offenses	offense	NOUN
elp-55332	76	16	with	with	ADP
elp-55332	76	17	statutory	statutory	ADJ
elp-55332	76	18	penalties	penalty	NOUN
elp-55332	76	19	of	of	ADP
elp-55332	76	20	less	less	ADJ
elp-55332	76	21	than	than	ADP
elp-55332	76	22	three	three	NUM
elp-55332	76	23	years	year	NOUN
elp-55332	76	24	.	.	PUNCT
elp-55332	77	1	article	article	NOUN
elp-55332	77	2	37	37	NUM
elp-55332	77	3	of	of	ADP
elp-55332	77	4	the	the	DET
elp-55332	77	5	criminal	criminal	ADJ
elp-55332	77	6	law	law	NOUN
elp-55332	77	7	provides	provide	VERB
elp-55332	77	8	that	that	PRON
elp-55332	77	9	minor	minor	ADJ
elp-55332	77	10	criminal	criminal	ADJ
elp-55332	77	11	offenses	offense	NOUN
elp-55332	77	12	not	not	PART
elp-55332	77	13	requiring	require	VERB
elp-55332	77	14	penalties	penalty	NOUN
elp-55332	77	15	may	may	AUX
elp-55332	77	16	be	be	AUX
elp-55332	77	17	exempt	exempt	ADJ
elp-55332	77	18	from	from	ADP
elp-55332	77	19	punishment	punishment	NOUN
elp-55332	77	20	.	.	PUNCT
elp-55332	78	1	these	these	DET
elp-55332	78	2	provisions	provision	NOUN
elp-55332	78	3	grant	grant	VERB
elp-55332	78	4	the	the	DET
elp-55332	78	5	procuratorate	procuratorate	NOUN
elp-55332	78	6	discretion	discretion	NOUN
elp-55332	78	7	in	in	ADP
elp-55332	78	8	deciding	decide	VERB
elp-55332	78	9	whether	whether	SCONJ
elp-55332	78	10	to	to	PART
elp-55332	78	11	prosecute	prosecute	VERB
elp-55332	78	12	cases	case	NOUN
elp-55332	78	13	that	that	PRON
elp-55332	78	14	do	do	AUX
elp-55332	78	15	not	not	PART
elp-55332	78	16	require	require	VERB
elp-55332	78	17	criminal	criminal	ADJ
elp-55332	78	18	penalties	penalty	NOUN
elp-55332	78	19	or	or	CCONJ
elp-55332	78	20	may	may	AUX
elp-55332	78	21	be	be	AUX
elp-55332	78	22	exempted	exempt	VERB
elp-55332	78	23	from	from	ADP
elp-55332	78	24	www.scholink.org/ojs/index.php/elp	www.scholink.org/ojs/index.php/elp	NOUN
elp-55332	78	25	economics	economic	NOUN
elp-55332	78	26	,	,	PUNCT
elp-55332	78	27	law	law	NOUN
elp-55332	78	28	and	and	CCONJ
elp-55332	78	29	policy	policy	NOUN
elp-55332	78	30	vol	vol	NOUN
elp-55332	78	31	.	.	PUNCT
elp-55332	79	1	7	7	NUM
elp-55332	79	2	,	,	PUNCT
elp-55332	79	3	no	no	INTJ
elp-55332	79	4	.	.	NOUN
elp-55332	79	5	3	3	NUM
elp-55332	79	6	,	,	PUNCT
elp-55332	79	7	2024	2024	NUM
elp-55332	79	8	84	84	NUM
elp-55332	79	9	published	publish	VERB
elp-55332	79	10	by	by	ADP
elp-55332	79	11	scholink	scholink	PROPN
elp-55332	79	12	inc	inc	PROPN
elp-55332	79	13	.	.	PROPN
elp-55332	79	14	punishment	punishment	NOUN
elp-55332	79	15	.	.	PUNCT
elp-55332	80	1	the	the	DET
elp-55332	80	2	flexibility	flexibility	NOUN
elp-55332	80	3	inherent	inherent	ADJ
elp-55332	80	4	in	in	ADP
elp-55332	80	5	discretionary	discretionary	ADJ
elp-55332	80	6	non	non	ADJ
elp-55332	80	7	-	-	NOUN
elp-55332	80	8	prosecution	prosecution	NOUN
elp-55332	80	9	allows	allow	VERB
elp-55332	80	10	it	it	PRON
elp-55332	80	11	to	to	PART
elp-55332	80	12	serve	serve	VERB
elp-55332	80	13	as	as	ADP
elp-55332	80	14	an	an	DET
elp-55332	80	15	important	important	ADJ
elp-55332	80	16	vehicle	vehicle	NOUN
elp-55332	80	17	for	for	ADP
elp-55332	80	18	the	the	DET
elp-55332	80	19	procuratorate	procuratorate	NOUN
elp-55332	80	20	’s	’s	PART
elp-55332	80	21	social	social	ADJ
elp-55332	80	22	governance	governance	NOUN
elp-55332	80	23	function	function	NOUN
elp-55332	80	24	.	.	PUNCT
elp-55332	81	1	essentially	essentially	ADV
elp-55332	81	2	,	,	PUNCT
elp-55332	81	3	compliance	compliance	NOUN
elp-55332	81	4	-	-	PUNCT
elp-55332	81	5	based	base	VERB
elp-55332	81	6	non	non	ADJ
elp-55332	81	7	-	-	ADJ
elp-55332	81	8	prosecution	prosecution	NOUN
elp-55332	81	9	falls	fall	VERB
elp-55332	81	10	within	within	ADP
elp-55332	81	11	the	the	DET
elp-55332	81	12	scope	scope	NOUN
elp-55332	81	13	of	of	ADP
elp-55332	81	14	conditional	conditional	ADJ
elp-55332	81	15	non	non	NOUN
elp-55332	81	16	-	-	NOUN
elp-55332	81	17	prosecution	prosecution	NOUN
elp-55332	81	18	,	,	PUNCT
elp-55332	81	19	achieving	achieve	VERB
elp-55332	81	20	the	the	DET
elp-55332	81	21	effect	effect	NOUN
elp-55332	81	22	of	of	ADP
elp-55332	81	23	conditional	conditional	ADJ
elp-55332	81	24	non	non	NOUN
elp-55332	81	25	-	-	NOUN
elp-55332	81	26	prosecution	prosecution	NOUN
elp-55332	81	27	with	with	ADP
elp-55332	81	28	compliance	compliance	NOUN
elp-55332	81	29	requirements	requirement	NOUN
elp-55332	81	30	.	.	PUNCT
elp-55332	82	1	2.4	2.4	NUM
elp-55332	82	2	corporate	corporate	ADJ
elp-55332	82	3	compliance	compliance	NOUN
elp-55332	82	4	rectification	rectification	NOUN
elp-55332	82	5	and	and	CCONJ
elp-55332	82	6	third	third	ADJ
elp-55332	82	7	-	-	PUNCT
elp-55332	82	8	party	party	NOUN
elp-55332	82	9	oversight	oversight	NOUN
elp-55332	82	10	as	as	SCONJ
elp-55332	82	11	system	system	NOUN
elp-55332	82	12	safeguards	safeguard	VERB
elp-55332	82	13	the	the	DET
elp-55332	82	14	primary	primary	ADJ
elp-55332	82	15	objective	objective	NOUN
elp-55332	82	16	of	of	ADP
elp-55332	82	17	the	the	DET
elp-55332	82	18	compliance	compliance	NOUN
elp-55332	82	19	-	-	PUNCT
elp-55332	82	20	based	base	VERB
elp-55332	82	21	non	non	ADJ
elp-55332	82	22	-	-	ADJ
elp-55332	82	23	prosecution	prosecution	NOUN
elp-55332	82	24	system	system	NOUN
elp-55332	82	25	is	be	AUX
elp-55332	82	26	to	to	PART
elp-55332	82	27	encourage	encourage	VERB
elp-55332	82	28	enterprises	enterprise	NOUN
elp-55332	82	29	to	to	PART
elp-55332	82	30	operate	operate	VERB
elp-55332	82	31	lawfully	lawfully	ADV
elp-55332	82	32	and	and	CCONJ
elp-55332	82	33	in	in	ADP
elp-55332	82	34	compliance	compliance	NOUN
elp-55332	82	35	with	with	ADP
elp-55332	82	36	regulations	regulation	NOUN
elp-55332	82	37	.	.	PUNCT
elp-55332	83	1	non	non	ADJ
elp-55332	83	2	-	-	NOUN
elp-55332	83	3	prosecution	prosecution	NOUN
elp-55332	83	4	is	be	AUX
elp-55332	83	5	contingent	contingent	ADJ
elp-55332	83	6	upon	upon	SCONJ
elp-55332	83	7	the	the	DET
elp-55332	83	8	effective	effective	ADJ
elp-55332	83	9	implementation	implementation	NOUN
elp-55332	83	10	of	of	ADP
elp-55332	83	11	the	the	DET
elp-55332	83	12	compliance	compliance	NOUN
elp-55332	83	13	commitments	commitment	NOUN
elp-55332	83	14	made	make	VERB
elp-55332	83	15	by	by	ADP
elp-55332	83	16	the	the	DET
elp-55332	83	17	enterprise	enterprise	NOUN
elp-55332	83	18	involved	involve	VERB
elp-55332	83	19	.	.	PUNCT
elp-55332	84	1	traditional	traditional	ADJ
elp-55332	84	2	criminal	criminal	ADJ
elp-55332	84	3	penalties	penalty	NOUN
elp-55332	84	4	with	with	ADP
elp-55332	84	5	a	a	DET
elp-55332	84	6	punitive	punitive	ADJ
elp-55332	84	7	deterrent	deterrent	NOUN
elp-55332	84	8	focus	focus	NOUN
elp-55332	84	9	have	have	AUX
elp-55332	84	10	proven	prove	VERB
elp-55332	84	11	insufficient	insufficient	ADJ
elp-55332	84	12	for	for	ADP
elp-55332	84	13	effectively	effectively	ADV
elp-55332	84	14	addressing	address	VERB
elp-55332	84	15	corporate	corporate	ADJ
elp-55332	84	16	crime	crime	NOUN
elp-55332	84	17	,	,	PUNCT
elp-55332	84	18	thus	thus	ADV
elp-55332	84	19	giving	give	VERB
elp-55332	84	20	rise	rise	NOUN
elp-55332	84	21	to	to	ADP
elp-55332	84	22	the	the	DET
elp-55332	84	23	compliance	compliance	NOUN
elp-55332	84	24	-	-	PUNCT
elp-55332	84	25	based	base	VERB
elp-55332	84	26	non	non	ADJ
elp-55332	84	27	-	-	ADJ
elp-55332	84	28	prosecution	prosecution	NOUN
elp-55332	84	29	process	process	NOUN
elp-55332	84	30	.	.	PUNCT
elp-55332	85	1	to	to	PART
elp-55332	85	2	achieve	achieve	VERB
elp-55332	85	3	lenient	lenient	ADJ
elp-55332	85	4	treatment	treatment	NOUN
elp-55332	85	5	and	and	CCONJ
elp-55332	85	6	ultimately	ultimately	ADV
elp-55332	85	7	avoid	avoid	VERB
elp-55332	85	8	prosecution	prosecution	NOUN
elp-55332	85	9	,	,	PUNCT
elp-55332	85	10	enterprises	enterprise	NOUN
elp-55332	85	11	within	within	ADP
elp-55332	85	12	this	this	DET
elp-55332	85	13	program	program	NOUN
elp-55332	85	14	must	must	AUX
elp-55332	85	15	establish	establish	VERB
elp-55332	85	16	feasible	feasible	ADJ
elp-55332	85	17	compliance	compliance	NOUN
elp-55332	85	18	plans	plan	NOUN
elp-55332	85	19	and	and	CCONJ
elp-55332	85	20	conduct	conduct	VERB
elp-55332	85	21	effective	effective	ADJ
elp-55332	85	22	compliance	compliance	NOUN
elp-55332	85	23	rectification	rectification	NOUN
elp-55332	85	24	.	.	PUNCT
elp-55332	86	1	compliance	compliance	NOUN
elp-55332	86	2	rectification	rectification	NOUN
elp-55332	86	3	for	for	ADP
elp-55332	86	4	the	the	DET
elp-55332	86	5	enterprise	enterprise	NOUN
elp-55332	86	6	involves	involve	VERB
elp-55332	86	7	developing	develop	VERB
elp-55332	86	8	a	a	DET
elp-55332	86	9	specialized	specialized	ADJ
elp-55332	86	10	compliance	compliance	NOUN
elp-55332	86	11	rectification	rectification	NOUN
elp-55332	86	12	plan	plan	NOUN
elp-55332	86	13	,	,	PUNCT
elp-55332	86	14	enhancing	enhance	VERB
elp-55332	86	15	internal	internal	ADJ
elp-55332	86	16	governance	governance	NOUN
elp-55332	86	17	structures	structure	NOUN
elp-55332	86	18	,	,	PUNCT
elp-55332	86	19	and	and	CCONJ
elp-55332	86	20	more	more	ADJ
elp-55332	86	21	.	.	PUNCT
elp-55332	87	1	to	to	PART
elp-55332	87	2	ensure	ensure	VERB
elp-55332	87	3	effective	effective	ADJ
elp-55332	87	4	implementation	implementation	NOUN
elp-55332	87	5	of	of	ADP
elp-55332	87	6	compliance	compliance	NOUN
elp-55332	87	7	rectification	rectification	NOUN
elp-55332	87	8	by	by	ADP
elp-55332	87	9	enterprises	enterprise	NOUN
elp-55332	87	10	,	,	PUNCT
elp-55332	87	11	the	the	DET
elp-55332	87	12	compliance	compliance	NOUN
elp-55332	87	13	-	-	PUNCT
elp-55332	87	14	based	base	VERB
elp-55332	87	15	non	non	ADJ
elp-55332	87	16	-	-	ADJ
elp-55332	87	17	prosecution	prosecution	NOUN
elp-55332	87	18	system	system	NOUN
elp-55332	87	19	includes	include	VERB
elp-55332	87	20	a	a	DET
elp-55332	87	21	mechanism	mechanism	NOUN
elp-55332	87	22	for	for	ADP
elp-55332	87	23	third	third	ADJ
elp-55332	87	24	-	-	PUNCT
elp-55332	87	25	party	party	NOUN
elp-55332	87	26	oversight	oversight	NOUN
elp-55332	87	27	.	.	PUNCT
elp-55332	88	1	this	this	DET
elp-55332	88	2	oversight	oversight	NOUN
elp-55332	88	3	is	be	AUX
elp-55332	88	4	conducted	conduct	VERB
elp-55332	88	5	by	by	ADP
elp-55332	88	6	third	third	ADJ
elp-55332	88	7	-	-	PUNCT
elp-55332	88	8	party	party	NOUN
elp-55332	88	9	supervision	supervision	NOUN
elp-55332	88	10	and	and	CCONJ
elp-55332	88	11	evaluation	evaluation	NOUN
elp-55332	88	12	organizations	organization	NOUN
elp-55332	88	13	composed	compose	VERB
elp-55332	88	14	of	of	ADP
elp-55332	88	15	professionals	professional	NOUN
elp-55332	88	16	such	such	ADJ
elp-55332	88	17	as	as	ADP
elp-55332	88	18	lawyers	lawyer	NOUN
elp-55332	88	19	,	,	PUNCT
elp-55332	88	20	accountants	accountant	NOUN
elp-55332	88	21	,	,	PUNCT
elp-55332	88	22	and	and	CCONJ
elp-55332	88	23	tax	tax	NOUN
elp-55332	88	24	advisors	advisor	NOUN
elp-55332	88	25	,	,	PUNCT
elp-55332	88	26	who	who	PRON
elp-55332	88	27	supervise	supervise	VERB
elp-55332	88	28	the	the	DET
elp-55332	88	29	enterprise	enterprise	NOUN
elp-55332	88	30	’s	’s	PART
elp-55332	88	31	compliance	compliance	NOUN
elp-55332	88	32	process	process	NOUN
elp-55332	88	33	.	.	PUNCT
elp-55332	89	1	initially	initially	ADV
elp-55332	89	2	,	,	PUNCT
elp-55332	89	3	the	the	DET
elp-55332	89	4	third	third	ADJ
elp-55332	89	5	-	-	PUNCT
elp-55332	89	6	party	party	NOUN
elp-55332	89	7	organization	organization	NOUN
elp-55332	89	8	evaluates	evaluate	VERB
elp-55332	89	9	the	the	DET
elp-55332	89	10	feasibility	feasibility	NOUN
elp-55332	89	11	,	,	PUNCT
elp-55332	89	12	effectiveness	effectiveness	NOUN
elp-55332	89	13	,	,	PUNCT
elp-55332	89	14	and	and	CCONJ
elp-55332	89	15	comprehensiveness	comprehensiveness	NOUN
elp-55332	89	16	of	of	ADP
elp-55332	89	17	the	the	DET
elp-55332	89	18	enterprise	enterprise	NOUN
elp-55332	89	19	’s	’s	PART
elp-55332	89	20	static	static	ADJ
elp-55332	89	21	compliance	compliance	NOUN
elp-55332	89	22	plan	plan	NOUN
elp-55332	89	23	,	,	PUNCT
elp-55332	89	24	offering	offer	VERB
elp-55332	89	25	feedback	feedback	NOUN
elp-55332	89	26	for	for	ADP
elp-55332	89	27	amendments	amendment	NOUN
elp-55332	89	28	and	and	CCONJ
elp-55332	89	29	establishing	establish	VERB
elp-55332	89	30	the	the	DET
elp-55332	89	31	compliance	compliance	NOUN
elp-55332	89	32	observation	observation	NOUN
elp-55332	89	33	period	period	NOUN
elp-55332	89	34	.	.	PUNCT
elp-55332	90	1	additionally	additionally	ADV
elp-55332	90	2	,	,	PUNCT
elp-55332	90	3	they	they	PRON
elp-55332	90	4	conduct	conduct	VERB
elp-55332	90	5	periodic	periodic	ADJ
elp-55332	90	6	or	or	CCONJ
elp-55332	90	7	ad	ad	X
elp-55332	90	8	hoc	hoc	X
elp-55332	90	9	assessments	assessment	NOUN
elp-55332	90	10	of	of	ADP
elp-55332	90	11	the	the	DET
elp-55332	90	12	enterprise	enterprise	NOUN
elp-55332	90	13	’s	’s	PART
elp-55332	90	14	compliance	compliance	NOUN
elp-55332	90	15	progress	progress	NOUN
elp-55332	90	16	during	during	ADP
elp-55332	90	17	the	the	DET
elp-55332	90	18	observation	observation	NOUN
elp-55332	90	19	period	period	NOUN
elp-55332	90	20	.	.	PUNCT
elp-55332	91	1	upon	upon	SCONJ
elp-55332	91	2	completion	completion	NOUN
elp-55332	91	3	of	of	ADP
elp-55332	91	4	the	the	DET
elp-55332	91	5	observation	observation	NOUN
elp-55332	91	6	period	period	NOUN
elp-55332	91	7	,	,	PUNCT
elp-55332	91	8	the	the	DET
elp-55332	91	9	third	third	ADJ
elp-55332	91	10	-	-	PUNCT
elp-55332	91	11	party	party	NOUN
elp-55332	91	12	organization	organization	NOUN
elp-55332	91	13	performs	perform	VERB
elp-55332	91	14	a	a	DET
elp-55332	91	15	comprehensive	comprehensive	ADJ
elp-55332	91	16	evaluation	evaluation	NOUN
elp-55332	91	17	of	of	ADP
elp-55332	91	18	the	the	DET
elp-55332	91	19	effectiveness	effectiveness	NOUN
elp-55332	91	20	of	of	ADP
elp-55332	91	21	the	the	DET
elp-55332	91	22	enterprise	enterprise	NOUN
elp-55332	91	23	’s	’s	PART
elp-55332	91	24	specialized	specialized	ADJ
elp-55332	91	25	compliance	compliance	NOUN
elp-55332	91	26	rectification	rectification	NOUN
elp-55332	91	27	plan	plan	NOUN
elp-55332	91	28	and	and	CCONJ
elp-55332	91	29	related	related	ADJ
elp-55332	91	30	compliance	compliance	NOUN
elp-55332	91	31	management	management	NOUN
elp-55332	91	32	systems	system	NOUN
elp-55332	91	33	.	.	PUNCT
elp-55332	92	1	the	the	DET
elp-55332	92	2	conclusions	conclusion	NOUN
elp-55332	92	3	of	of	ADP
elp-55332	92	4	these	these	DET
elp-55332	92	5	evaluations	evaluation	NOUN
elp-55332	92	6	serve	serve	VERB
elp-55332	92	7	as	as	ADP
elp-55332	92	8	critical	critical	ADJ
elp-55332	92	9	reference	reference	NOUN
elp-55332	92	10	points	point	NOUN
elp-55332	92	11	for	for	ADP
elp-55332	92	12	the	the	DET
elp-55332	92	13	prosecutorial	prosecutorial	ADJ
elp-55332	92	14	authority	authority	NOUN
elp-55332	92	15	in	in	ADP
elp-55332	92	16	its	its	PRON
elp-55332	92	17	final	final	ADJ
elp-55332	92	18	discretionary	discretionary	ADJ
elp-55332	92	19	decision	decision	NOUN
elp-55332	92	20	-	-	PUNCT
elp-55332	92	21	making	making	NOUN
elp-55332	92	22	.	.	PUNCT
elp-55332	93	1	through	through	ADP
elp-55332	93	2	compliance	compliance	NOUN
elp-55332	93	3	rectification	rectification	NOUN
elp-55332	93	4	and	and	CCONJ
elp-55332	93	5	third	third	ADJ
elp-55332	93	6	-	-	PUNCT
elp-55332	93	7	party	party	NOUN
elp-55332	93	8	supervision	supervision	NOUN
elp-55332	93	9	,	,	PUNCT
elp-55332	93	10	the	the	DET
elp-55332	93	11	compliance	compliance	NOUN
elp-55332	93	12	-	-	PUNCT
elp-55332	93	13	based	base	VERB
elp-55332	93	14	non	non	ADJ
elp-55332	93	15	-	-	ADJ
elp-55332	93	16	prosecution	prosecution	NOUN
elp-55332	93	17	system	system	NOUN
elp-55332	93	18	enables	enable	VERB
elp-55332	93	19	enterprises	enterprise	NOUN
elp-55332	93	20	involved	involve	VERB
elp-55332	93	21	in	in	ADP
elp-55332	93	22	criminal	criminal	ADJ
elp-55332	93	23	cases	case	NOUN
elp-55332	93	24	to	to	PART
elp-55332	93	25	address	address	VERB
elp-55332	93	26	systemic	systemic	ADJ
elp-55332	93	27	gaps	gap	NOUN
elp-55332	93	28	,	,	PUNCT
elp-55332	93	29	rectify	rectify	VERB
elp-55332	93	30	management	management	NOUN
elp-55332	93	31	vulnerabilities	vulnerability	NOUN
elp-55332	93	32	,	,	PUNCT
elp-55332	93	33	and	and	CCONJ
elp-55332	93	34	strengthen	strengthen	VERB
elp-55332	93	35	governance	governance	NOUN
elp-55332	93	36	structures	structure	NOUN
elp-55332	93	37	,	,	PUNCT
elp-55332	93	38	thereby	thereby	ADV
elp-55332	93	39	reducing	reduce	VERB
elp-55332	93	40	the	the	DET
elp-55332	93	41	likelihood	likelihood	NOUN
elp-55332	93	42	of	of	ADP
elp-55332	93	43	future	future	ADJ
elp-55332	93	44	violations	violation	NOUN
elp-55332	93	45	or	or	CCONJ
elp-55332	93	46	similar	similar	ADJ
elp-55332	93	47	criminal	criminal	ADJ
elp-55332	93	48	conduct	conduct	NOUN
elp-55332	93	49	.	.	PUNCT
elp-55332	94	1	www.scholink.org/ojs/index.php/elp	www.scholink.org/ojs/index.php/elp	NOUN
elp-55332	94	2	economics	economic	NOUN
elp-55332	94	3	,	,	PUNCT
elp-55332	94	4	law	law	NOUN
elp-55332	94	5	and	and	CCONJ
elp-55332	94	6	policy	policy	NOUN
elp-55332	94	7	vol	vol	NOUN
elp-55332	94	8	.	.	PUNCT
elp-55332	95	1	7	7	NUM
elp-55332	95	2	,	,	PUNCT
elp-55332	95	3	no	no	INTJ
elp-55332	95	4	.	.	NOUN
elp-55332	95	5	3	3	NUM
elp-55332	95	6	,	,	PUNCT
elp-55332	95	7	2024	2024	NUM
elp-55332	95	8	85	85	NUM
elp-55332	95	9	published	publish	VERB
elp-55332	95	10	by	by	ADP
elp-55332	95	11	scholink	scholink	PROPN
elp-55332	95	12	inc	inc	PROPN
elp-55332	95	13	.	.	PROPN
elp-55332	95	14	3	3	NUM
elp-55332	95	15	.	.	X
elp-55332	95	16	examination	examination	NOUN
elp-55332	95	17	of	of	ADP
elp-55332	95	18	the	the	DET
elp-55332	95	19	applicability	applicability	NOUN
elp-55332	95	20	of	of	ADP
elp-55332	95	21	compliance	compliance	NOUN
elp-55332	95	22	-	-	PUNCT
elp-55332	95	23	based	base	VERB
elp-55332	95	24	non	non	NOUN
elp-55332	95	25	-	-	NOUN
elp-55332	95	26	prosecution	prosecution	NOUN
elp-55332	95	27	for	for	ADP
elp-55332	95	28	tax	tax	NOUN
elp-55332	95	29	compliance	compliance	NOUN
elp-55332	95	30	in	in	ADP
elp-55332	95	31	the	the	DET
elp-55332	95	32	greater	great	ADJ
elp-55332	95	33	bay	bay	NOUN
elp-55332	95	34	area	area	NOUN
elp-55332	95	35	3.1	3.1	NUM
elp-55332	95	36	constraints	constraint	NOUN
elp-55332	95	37	on	on	ADP
elp-55332	95	38	the	the	DET
elp-55332	95	39	initiation	initiation	NOUN
elp-55332	95	40	of	of	ADP
elp-55332	95	41	compliance	compliance	NOUN
elp-55332	95	42	-	-	PUNCT
elp-55332	95	43	based	base	VERB
elp-55332	95	44	non	non	NOUN
elp-55332	95	45	-	-	NOUN
elp-55332	95	46	prosecution	prosecution	NOUN
elp-55332	95	47	in	in	ADP
elp-55332	95	48	tax	tax	NOUN
elp-55332	95	49	cases	case	NOUN
elp-55332	95	50	3.1.1	3.1.1	NUM
elp-55332	95	51	sentencing	sentencing	NOUN
elp-55332	95	52	characteristics	characteristic	NOUN
elp-55332	95	53	in	in	ADP
elp-55332	95	54	tax	tax	NOUN
elp-55332	95	55	cases	case	NOUN
elp-55332	95	56	as	as	ADP
elp-55332	95	57	a	a	DET
elp-55332	95	58	limiting	limit	VERB
elp-55332	95	59	factor	factor	NOUN
elp-55332	95	60	the	the	DET
elp-55332	95	61	sentencing	sentencing	NOUN
elp-55332	95	62	characteristics	characteristic	NOUN
elp-55332	95	63	of	of	ADP
elp-55332	95	64	tax	tax	NOUN
elp-55332	95	65	-	-	PUNCT
elp-55332	95	66	related	relate	VERB
elp-55332	95	67	cases	case	NOUN
elp-55332	95	68	restrict	restrict	VERB
elp-55332	95	69	the	the	DET
elp-55332	95	70	initiation	initiation	NOUN
elp-55332	95	71	of	of	ADP
elp-55332	95	72	compliance	compliance	NOUN
elp-55332	95	73	-	-	PUNCT
elp-55332	95	74	based	base	VERB
elp-55332	95	75	non	non	NOUN
elp-55332	95	76	-	-	NOUN
elp-55332	95	77	prosecution	prosecution	NOUN
elp-55332	95	78	.	.	PUNCT
elp-55332	96	1	tax	tax	NOUN
elp-55332	96	2	compliance	compliance	NOUN
elp-55332	96	3	in	in	ADP
elp-55332	96	4	criminal	criminal	ADJ
elp-55332	96	5	cases	case	NOUN
elp-55332	96	6	intersects	intersect	VERB
elp-55332	96	7	the	the	DET
elp-55332	96	8	fields	field	NOUN
elp-55332	96	9	of	of	ADP
elp-55332	96	10	tax	tax	NOUN
elp-55332	96	11	law	law	NOUN
elp-55332	96	12	and	and	CCONJ
elp-55332	96	13	criminal	criminal	ADJ
elp-55332	96	14	law	law	NOUN
elp-55332	96	15	,	,	PUNCT
elp-55332	96	16	and	and	CCONJ
elp-55332	96	17	common	common	ADJ
elp-55332	96	18	offenses	offense	NOUN
elp-55332	96	19	include	include	VERB
elp-55332	96	20	tax	tax	NOUN
elp-55332	96	21	evasion	evasion	NOUN
elp-55332	96	22	,	,	PUNCT
elp-55332	96	23	fraudulent	fraudulent	ADJ
elp-55332	96	24	issuance	issuance	NOUN
elp-55332	96	25	of	of	ADP
elp-55332	96	26	vat	vat	NOUN
elp-55332	96	27	invoices	invoice	NOUN
elp-55332	96	28	,	,	PUNCT
elp-55332	96	29	and	and	CCONJ
elp-55332	96	30	fraudulent	fraudulent	ADJ
elp-55332	96	31	claims	claim	NOUN
elp-55332	96	32	for	for	ADP
elp-55332	96	33	export	export	NOUN
elp-55332	96	34	tax	tax	NOUN
elp-55332	96	35	rebates	rebate	NOUN
elp-55332	96	36	,	,	PUNCT
elp-55332	96	37	with	with	ADP
elp-55332	96	38	the	the	DET
elp-55332	96	39	fraudulent	fraudulent	ADJ
elp-55332	96	40	issuance	issuance	NOUN
elp-55332	96	41	of	of	ADP
elp-55332	96	42	vat	vat	NOUN
elp-55332	96	43	invoices	invoice	NOUN
elp-55332	96	44	being	be	AUX
elp-55332	96	45	the	the	DET
elp-55332	96	46	primary	primary	ADJ
elp-55332	96	47	offense	offense	NOUN
elp-55332	96	48	.	.	PUNCT
elp-55332	97	1	both	both	DET
elp-55332	97	2	fraudulent	fraudulent	ADJ
elp-55332	97	3	issuance	issuance	NOUN
elp-55332	97	4	of	of	ADP
elp-55332	97	5	invoices	invoice	NOUN
elp-55332	97	6	and	and	CCONJ
elp-55332	97	7	tax	tax	NOUN
elp-55332	97	8	fraud	fraud	NOUN
elp-55332	97	9	are	be	AUX
elp-55332	97	10	considered	consider	VERB
elp-55332	97	11	serious	serious	ADJ
elp-55332	97	12	crimes	crime	NOUN
elp-55332	97	13	.	.	PUNCT
elp-55332	98	1	prior	prior	ADV
elp-55332	98	2	to	to	ADP
elp-55332	98	3	the	the	DET
elp-55332	98	4	issuance	issuance	NOUN
elp-55332	98	5	of	of	ADP
elp-55332	98	6	the	the	DET
elp-55332	98	7	interpretation	interpretation	NOUN
elp-55332	98	8	on	on	ADP
elp-55332	98	9	several	several	ADJ
elp-55332	98	10	issues	issue	NOUN
elp-55332	98	11	concerning	concern	VERB
elp-55332	98	12	the	the	DET
elp-55332	98	13	application	application	NOUN
elp-55332	98	14	of	of	ADP
elp-55332	98	15	law	law	NOUN
elp-55332	98	16	in	in	ADP
elp-55332	98	17	handling	handle	VERB
elp-55332	98	18	criminal	criminal	ADJ
elp-55332	98	19	cases	case	NOUN
elp-55332	98	20	endangering	endanger	VERB
elp-55332	98	21	tax	tax	NOUN
elp-55332	98	22	administration	administration	NOUN
elp-55332	98	23	by	by	ADP
elp-55332	98	24	the	the	DET
elp-55332	98	25	supreme	supreme	PROPN
elp-55332	98	26	people	people	PROPN
elp-55332	98	27	’s	’s	PART
elp-55332	98	28	court	court	NOUN
elp-55332	98	29	and	and	CCONJ
elp-55332	98	30	the	the	DET
elp-55332	98	31	supreme	supreme	PROPN
elp-55332	98	32	people	people	PROPN
elp-55332	98	33	’s	’s	PART
elp-55332	98	34	procuratorate	procuratorate	NOUN
elp-55332	98	35	,	,	PUNCT
elp-55332	98	36	cases	case	NOUN
elp-55332	98	37	involving	involve	VERB
elp-55332	98	38	amounts	amount	NOUN
elp-55332	98	39	over	over	ADP
elp-55332	98	40	2.5	2.5	NUM
elp-55332	98	41	million	million	NUM
elp-55332	98	42	rmb	rmb	NOUN
elp-55332	98	43	were	be	AUX
elp-55332	98	44	subject	subject	ADJ
elp-55332	98	45	to	to	ADP
elp-55332	98	46	a	a	DET
elp-55332	98	47	minimum	minimum	ADJ
elp-55332	98	48	sentence	sentence	NOUN
elp-55332	98	49	of	of	ADP
elp-55332	98	50	10	10	NUM
elp-55332	98	51	years	year	NOUN
elp-55332	98	52	.	.	PUNCT
elp-55332	99	1	during	during	ADP
elp-55332	99	2	the	the	DET
elp-55332	99	3	review	review	NOUN
elp-55332	99	4	and	and	CCONJ
elp-55332	99	5	prosecution	prosecution	NOUN
elp-55332	99	6	phase	phase	NOUN
elp-55332	99	7	,	,	PUNCT
elp-55332	99	8	procuratorial	procuratorial	ADJ
elp-55332	99	9	authorities	authority	NOUN
elp-55332	99	10	generally	generally	ADV
elp-55332	99	11	do	do	AUX
elp-55332	99	12	not	not	PART
elp-55332	99	13	initiate	initiate	VERB
elp-55332	99	14	compliance	compliance	NOUN
elp-55332	99	15	rectification	rectification	NOUN
elp-55332	99	16	procedures	procedure	NOUN
elp-55332	99	17	for	for	ADP
elp-55332	99	18	cases	case	NOUN
elp-55332	99	19	that	that	PRON
elp-55332	99	20	may	may	AUX
elp-55332	99	21	result	result	VERB
elp-55332	99	22	in	in	ADP
elp-55332	99	23	sentences	sentence	NOUN
elp-55332	99	24	of	of	ADP
elp-55332	99	25	over	over	ADP
elp-55332	99	26	10	10	NUM
elp-55332	99	27	years	year	NOUN
elp-55332	99	28	.	.	PUNCT
elp-55332	100	1	the	the	DET
elp-55332	100	2	legal	legal	ADJ
elp-55332	100	3	basis	basis	NOUN
elp-55332	100	4	for	for	ADP
elp-55332	100	5	compliance	compliance	NOUN
elp-55332	100	6	-	-	PUNCT
elp-55332	100	7	based	base	VERB
elp-55332	100	8	non	non	NOUN
elp-55332	100	9	-	-	NOUN
elp-55332	100	10	prosecution	prosecution	NOUN
elp-55332	100	11	in	in	ADP
elp-55332	100	12	minor	minor	ADJ
elp-55332	100	13	cases	case	NOUN
elp-55332	100	14	stems	stem	VERB
elp-55332	100	15	from	from	ADP
elp-55332	100	16	article	article	NOUN
elp-55332	100	17	177	177	NUM
elp-55332	100	18	of	of	ADP
elp-55332	100	19	the	the	DET
elp-55332	100	20	criminal	criminal	ADJ
elp-55332	100	21	procedure	procedure	NOUN
elp-55332	100	22	law	law	NOUN
elp-55332	100	23	and	and	CCONJ
elp-55332	100	24	article	article	NOUN
elp-55332	100	25	37	37	NUM
elp-55332	100	26	of	of	ADP
elp-55332	100	27	the	the	DET
elp-55332	100	28	criminal	criminal	ADJ
elp-55332	100	29	law	law	NOUN
elp-55332	100	30	,	,	PUNCT
elp-55332	100	31	which	which	PRON
elp-55332	100	32	allow	allow	VERB
elp-55332	100	33	discretionary	discretionary	ADJ
elp-55332	100	34	non	non	NOUN
elp-55332	100	35	-	-	NOUN
elp-55332	100	36	prosecution	prosecution	NOUN
elp-55332	100	37	in	in	ADP
elp-55332	100	38	minor	minor	ADJ
elp-55332	100	39	criminal	criminal	ADJ
elp-55332	100	40	cases	case	NOUN
elp-55332	100	41	.	.	PUNCT
elp-55332	101	1	since	since	SCONJ
elp-55332	101	2	the	the	DET
elp-55332	101	3	launch	launch	NOUN
elp-55332	101	4	of	of	ADP
elp-55332	101	5	the	the	DET
elp-55332	101	6	compliance	compliance	NOUN
elp-55332	101	7	reform	reform	NOUN
elp-55332	101	8	pilot	pilot	NOUN
elp-55332	101	9	program	program	NOUN
elp-55332	101	10	,	,	PUNCT
elp-55332	101	11	decisions	decision	NOUN
elp-55332	101	12	for	for	ADP
elp-55332	101	13	compliance	compliance	NOUN
elp-55332	101	14	-	-	PUNCT
elp-55332	101	15	based	base	VERB
elp-55332	101	16	non	non	NOUN
elp-55332	101	17	-	-	NOUN
elp-55332	101	18	prosecution	prosecution	NOUN
elp-55332	101	19	in	in	ADP
elp-55332	101	20	tax	tax	NOUN
elp-55332	101	21	cases	case	NOUN
elp-55332	101	22	have	have	AUX
elp-55332	101	23	consistently	consistently	ADV
elp-55332	101	24	cited	cite	VERB
elp-55332	101	25	the	the	DET
elp-55332	101	26	provisions	provision	NOUN
elp-55332	101	27	on	on	ADP
elp-55332	101	28	discretionary	discretionary	ADJ
elp-55332	101	29	non	non	NOUN
elp-55332	101	30	-	-	NOUN
elp-55332	101	31	prosecution	prosecution	NOUN
elp-55332	101	32	in	in	ADP
elp-55332	101	33	these	these	DET
elp-55332	101	34	two	two	NUM
elp-55332	101	35	laws	law	NOUN
elp-55332	101	36	as	as	ADP
elp-55332	101	37	their	their	PRON
elp-55332	101	38	legal	legal	ADJ
elp-55332	101	39	foundation	foundation	NOUN
elp-55332	101	40	.	.	PUNCT
elp-55332	102	1	although	although	SCONJ
elp-55332	102	2	national	national	ADJ
elp-55332	102	3	guidelines	guideline	NOUN
elp-55332	102	4	do	do	AUX
elp-55332	102	5	not	not	PART
elp-55332	102	6	explicitly	explicitly	ADV
elp-55332	102	7	exclude	exclude	VERB
elp-55332	102	8	serious	serious	ADJ
elp-55332	102	9	crimes	crime	NOUN
elp-55332	102	10	from	from	ADP
elp-55332	102	11	compliance	compliance	NOUN
elp-55332	102	12	procedures	procedure	NOUN
elp-55332	102	13	,	,	PUNCT
elp-55332	102	14	early	early	ADJ
elp-55332	102	15	pilot	pilot	NOUN
elp-55332	102	16	cases	case	NOUN
elp-55332	102	17	suggest	suggest	VERB
elp-55332	102	18	that	that	SCONJ
elp-55332	102	19	non	non	NOUN
elp-55332	102	20	-	-	NOUN
elp-55332	102	21	prosecution	prosecution	NOUN
elp-55332	102	22	is	be	AUX
elp-55332	102	23	largely	largely	ADV
elp-55332	102	24	applied	apply	VERB
elp-55332	102	25	to	to	ADP
elp-55332	102	26	minor	minor	ADJ
elp-55332	102	27	offenses	offense	NOUN
elp-55332	102	28	.	.	PUNCT
elp-55332	103	1	in	in	ADP
elp-55332	103	2	the	the	DET
elp-55332	103	3	absence	absence	NOUN
elp-55332	103	4	of	of	ADP
elp-55332	103	5	explicit	explicit	ADJ
elp-55332	103	6	guidance	guidance	NOUN
elp-55332	103	7	and	and	CCONJ
elp-55332	103	8	without	without	ADP
elp-55332	103	9	a	a	DET
elp-55332	103	10	clear	clear	ADJ
elp-55332	103	11	legal	legal	ADJ
elp-55332	103	12	basis	basis	NOUN
elp-55332	103	13	,	,	PUNCT
elp-55332	103	14	initiating	initiate	VERB
elp-55332	103	15	compliance	compliance	NOUN
elp-55332	103	16	procedures	procedure	NOUN
elp-55332	103	17	for	for	ADP
elp-55332	103	18	serious	serious	ADJ
elp-55332	103	19	crimes	crime	NOUN
elp-55332	103	20	poses	pose	VERB
elp-55332	103	21	a	a	DET
elp-55332	103	22	judicial	judicial	ADJ
elp-55332	103	23	risk	risk	NOUN
elp-55332	103	24	for	for	ADP
elp-55332	103	25	procuratorial	procuratorial	ADJ
elp-55332	103	26	authorities	authority	NOUN
elp-55332	103	27	.	.	PUNCT
elp-55332	104	1	publicly	publicly	ADV
elp-55332	104	2	available	available	ADJ
elp-55332	104	3	tax	tax	NOUN
elp-55332	104	4	compliance	compliance	NOUN
elp-55332	104	5	non	non	ADJ
elp-55332	104	6	-	-	ADJ
elp-55332	104	7	prosecution	prosecution	NOUN
elp-55332	104	8	cases	case	NOUN
elp-55332	104	9	generally	generally	ADV
elp-55332	104	10	involve	involve	VERB
elp-55332	104	11	tax	tax	NOUN
elp-55332	104	12	amounts	amount	NOUN
elp-55332	104	13	between	between	ADP
elp-55332	104	14	100,000	100,000	NUM
elp-55332	104	15	and	and	CCONJ
elp-55332	104	16	500,000	500,000	NUM
elp-55332	104	17	rmb	rmb	NOUN
elp-55332	104	18	,	,	PUNCT
elp-55332	104	19	with	with	ADP
elp-55332	104	20	a	a	DET
elp-55332	104	21	few	few	ADJ
elp-55332	104	22	cases	case	NOUN
elp-55332	104	23	exceeding	exceed	VERB
elp-55332	104	24	one	one	NUM
elp-55332	104	25	million	million	NUM
elp-55332	104	26	rmb	rmb	NOUN
elp-55332	104	27	,	,	PUNCT
elp-55332	104	28	but	but	CCONJ
elp-55332	104	29	usually	usually	ADV
elp-55332	104	30	less	less	ADJ
elp-55332	104	31	than	than	ADP
elp-55332	104	32	2.5	2.5	NUM
elp-55332	104	33	million	million	NUM
elp-55332	104	34	rmb	rmb	NOUN
elp-55332	104	35	.	.	PUNCT
elp-55332	105	1	these	these	DET
elp-55332	105	2	cases	case	NOUN
elp-55332	105	3	typically	typically	ADV
elp-55332	105	4	involve	involve	VERB
elp-55332	105	5	mitigating	mitigate	VERB
elp-55332	105	6	factors	factor	NOUN
elp-55332	105	7	such	such	ADJ
elp-55332	105	8	as	as	ADP
elp-55332	105	9	voluntary	voluntary	ADJ
elp-55332	105	10	surrender	surrender	NOUN
elp-55332	105	11	,	,	PUNCT
elp-55332	105	12	tax	tax	NOUN
elp-55332	105	13	repayment	repayment	NOUN
elp-55332	105	14	,	,	PUNCT
elp-55332	105	15	and	and	CCONJ
elp-55332	105	16	admission	admission	NOUN
elp-55332	105	17	of	of	ADP
elp-55332	105	18	guilt	guilt	NOUN
elp-55332	105	19	.	.	PUNCT
elp-55332	106	1	in	in	ADP
elp-55332	106	2	some	some	DET
elp-55332	106	3	regions	region	NOUN
elp-55332	106	4	,	,	PUNCT
elp-55332	106	5	serious	serious	ADJ
elp-55332	106	6	tax	tax	NOUN
elp-55332	106	7	offenses	offense	NOUN
elp-55332	106	8	with	with	ADP
elp-55332	106	9	statutory	statutory	ADJ
elp-55332	106	10	penalties	penalty	NOUN
elp-55332	106	11	of	of	ADP
elp-55332	106	12	10	10	NUM
elp-55332	106	13	years	year	NOUN
elp-55332	106	14	or	or	CCONJ
elp-55332	106	15	more	more	ADJ
elp-55332	106	16	are	be	AUX
elp-55332	106	17	addressed	address	VERB
elp-55332	106	18	through	through	ADP
elp-55332	106	19	a	a	DET
elp-55332	106	20	compromise	compromise	NOUN
elp-55332	106	21	approach	approach	NOUN
elp-55332	106	22	:	:	PUNCT
elp-55332	106	23	the	the	DET
elp-55332	106	24	enterprise	enterprise	NOUN
elp-55332	106	25	is	be	AUX
elp-55332	106	26	exempted	exempt	VERB
elp-55332	106	27	from	from	ADP
elp-55332	106	28	prosecution	prosecution	NOUN
elp-55332	106	29	,	,	PUNCT
elp-55332	106	30	while	while	SCONJ
elp-55332	106	31	the	the	DET
elp-55332	106	32	corporate	corporate	ADJ
elp-55332	106	33	executives	executive	NOUN
elp-55332	106	34	are	be	AUX
elp-55332	106	35	prosecuted	prosecute	VERB
elp-55332	106	36	.	.	PUNCT
elp-55332	107	1	however	however	ADV
elp-55332	107	2	,	,	PUNCT
elp-55332	107	3	this	this	DET
elp-55332	107	4	method	method	NOUN
elp-55332	107	5	fails	fail	VERB
elp-55332	107	6	to	to	PART
elp-55332	107	7	meet	meet	VERB
elp-55332	107	8	the	the	DET
elp-55332	107	9	intended	intended	ADJ
elp-55332	107	10	purpose	purpose	NOUN
elp-55332	107	11	of	of	ADP
elp-55332	107	12	compliance	compliance	NOUN
elp-55332	107	13	-	-	PUNCT
elp-55332	107	14	based	base	VERB
elp-55332	107	15	non	non	NOUN
elp-55332	107	16	-	-	NOUN
elp-55332	107	17	prosecution	prosecution	NOUN
elp-55332	107	18	,	,	PUNCT
elp-55332	107	19	which	which	PRON
elp-55332	107	20	is	be	AUX
elp-55332	107	21	to	to	PART
elp-55332	107	22	protect	protect	VERB
elp-55332	107	23	private	private	ADJ
elp-55332	107	24	enterprises	enterprise	NOUN
elp-55332	107	25	and	and	CCONJ
elp-55332	107	26	entrepreneurs	entrepreneur	NOUN
elp-55332	107	27	.	.	PUNCT
elp-55332	108	1	the	the	DET
elp-55332	108	2	nine	nine	NUM
elp-55332	108	3	-	-	PUNCT
elp-55332	108	4	department	department	NOUN
elp-55332	108	5	guideline	guideline	NOUN
elp-55332	108	6	explicitly	explicitly	ADV
elp-55332	108	7	states	state	VERB
elp-55332	108	8	that	that	SCONJ
elp-55332	108	9	the	the	DET
elp-55332	108	10	non	non	ADJ
elp-55332	108	11	-	-	ADJ
elp-55332	108	12	prosecution	prosecution	NOUN
elp-55332	108	13	procedure	procedure	NOUN
elp-55332	108	14	applies	apply	VERB
elp-55332	108	15	to	to	ADP
elp-55332	108	16	both	both	DET
elp-55332	108	17	enterprises	enterprise	NOUN
elp-55332	108	18	and	and	CCONJ
elp-55332	108	19	individuals	individual	NOUN
elp-55332	108	20	,	,	PUNCT
elp-55332	108	21	and	and	CCONJ
elp-55332	108	22	a	a	DET
elp-55332	108	23	bifurcated	bifurcated	ADJ
elp-55332	108	24	approach	approach	NOUN
elp-55332	108	25	does	do	AUX
elp-55332	108	26	not	not	PART
elp-55332	108	27	achieve	achieve	VERB
elp-55332	108	28	the	the	DET
elp-55332	108	29	goal	goal	NOUN
elp-55332	108	30	of	of	ADP
elp-55332	108	31	safeguarding	safeguard	VERB
elp-55332	108	32	private	private	ADJ
elp-55332	108	33	entrepreneurs	entrepreneur	NOUN
elp-55332	108	34	by	by	ADP
elp-55332	108	35	avoiding	avoid	VERB
elp-55332	108	36	unnecessary	unnecessary	ADJ
elp-55332	108	37	arrests	arrest	NOUN
elp-55332	108	38	and	and	CCONJ
elp-55332	108	39	prosecutions	prosecution	NOUN
elp-55332	108	40	,	,	PUNCT
elp-55332	108	41	thereby	thereby	ADV
elp-55332	108	42	ensuring	ensure	VERB
elp-55332	108	43	the	the	DET
elp-55332	108	44	normal	normal	ADJ
elp-55332	108	45	operations	operation	NOUN
elp-55332	108	46	of	of	ADP
elp-55332	108	47	private	private	ADJ
elp-55332	108	48	enterprises	enterprise	NOUN
elp-55332	108	49	.	.	PUNCT
elp-55332	109	1	as	as	ADP
elp-55332	109	2	of	of	ADP
elp-55332	109	3	march	march	PROPN
elp-55332	109	4	20	20	NUM
elp-55332	109	5	,	,	PUNCT
elp-55332	109	6	2024	2024	NUM
elp-55332	109	7	,	,	PUNCT
elp-55332	109	8	the	the	DET
elp-55332	109	9	newly	newly	ADV
elp-55332	109	10	enacted	enact	VERB
elp-55332	109	11	interpretation	interpretation	NOUN
elp-55332	109	12	on	on	ADP
elp-55332	109	13	several	several	ADJ
elp-55332	109	14	issues	issue	NOUN
elp-55332	109	15	concerning	concern	VERB
elp-55332	109	16	the	the	DET
elp-55332	109	17	application	application	NOUN
elp-55332	109	18	of	of	ADP
elp-55332	109	19	law	law	NOUN
elp-55332	109	20	in	in	ADP
elp-55332	109	21	handling	handle	VERB
elp-55332	109	22	criminal	criminal	ADJ
elp-55332	109	23	cases	case	NOUN
elp-55332	109	24	endangering	endanger	VERB
elp-55332	109	25	tax	tax	NOUN
elp-55332	109	26	administration	administration	NOUN
elp-55332	109	27	raised	raise	VERB
elp-55332	109	28	the	the	DET
elp-55332	109	29	threshold	threshold	NOUN
elp-55332	109	30	for	for	ADP
elp-55332	109	31	serious	serious	ADJ
elp-55332	109	32	tax	tax	NOUN
elp-55332	109	33	crimes	crime	NOUN
elp-55332	109	34	in	in	ADP
elp-55332	109	35	invoice	invoice	NOUN
elp-55332	109	36	fraud	fraud	NOUN
elp-55332	109	37	cases	case	NOUN
elp-55332	109	38	,	,	PUNCT
elp-55332	109	39	increasing	increase	VERB
elp-55332	109	40	the	the	DET
elp-55332	109	41	threshold	threshold	NOUN
elp-55332	109	42	for	for	ADP
elp-55332	109	43	sentencing	sentencing	NOUN
elp-55332	109	44	to	to	ADP
elp-55332	109	45	10	10	NUM
elp-55332	109	46	years	year	NOUN
elp-55332	109	47	from	from	ADP
elp-55332	109	48	a	a	DET
elp-55332	109	49	tax	tax	NOUN
elp-55332	109	50	amount	amount	NOUN
elp-55332	109	51	www.scholink.org/ojs/index.php/elp	www.scholink.org/ojs/index.php/elp	NOUN
elp-55332	109	52	economics	economic	NOUN
elp-55332	109	53	,	,	PUNCT
elp-55332	109	54	law	law	NOUN
elp-55332	109	55	and	and	CCONJ
elp-55332	109	56	policy	policy	NOUN
elp-55332	109	57	vol	vol	NOUN
elp-55332	109	58	.	.	PUNCT
elp-55332	110	1	7	7	NUM
elp-55332	110	2	,	,	PUNCT
elp-55332	110	3	no	no	INTJ
elp-55332	110	4	.	.	NOUN
elp-55332	110	5	3	3	NUM
elp-55332	110	6	,	,	PUNCT
elp-55332	110	7	2024	2024	NUM
elp-55332	110	8	86	86	NUM
elp-55332	110	9	published	publish	VERB
elp-55332	110	10	by	by	ADP
elp-55332	110	11	scholink	scholink	PROPN
elp-55332	110	12	inc	inc	PROPN
elp-55332	110	13	.	.	PROPN
elp-55332	110	14	of	of	ADP
elp-55332	110	15	50,000	50,000	NUM
elp-55332	110	16	rmb	rmb	NOUN
elp-55332	110	17	to	to	ADP
elp-55332	110	18	100,000	100,000	NUM
elp-55332	110	19	rmb	rmb	NOUN
elp-55332	110	20	,	,	PUNCT
elp-55332	110	21	and	and	CCONJ
elp-55332	110	22	redefining	redefine	VERB
elp-55332	110	23	serious	serious	ADJ
elp-55332	110	24	cases	case	NOUN
elp-55332	110	25	as	as	ADP
elp-55332	110	26	those	those	PRON
elp-55332	110	27	involving	involve	VERB
elp-55332	110	28	amounts	amount	NOUN
elp-55332	110	29	of	of	ADP
elp-55332	110	30	5	5	NUM
elp-55332	110	31	million	million	NUM
elp-55332	110	32	rmb	rmb	NOUN
elp-55332	110	33	rather	rather	ADV
elp-55332	110	34	than	than	ADP
elp-55332	110	35	2.5	2.5	NUM
elp-55332	110	36	million	million	NUM
elp-55332	110	37	rmb	rmb	NOUN
elp-55332	110	38	.	.	PUNCT
elp-55332	111	1	these	these	DET
elp-55332	111	2	adjustments	adjustment	NOUN
elp-55332	111	3	significantly	significantly	ADV
elp-55332	111	4	reduce	reduce	VERB
elp-55332	111	5	the	the	DET
elp-55332	111	6	proportion	proportion	NOUN
elp-55332	111	7	of	of	ADP
elp-55332	111	8	invoice	invoice	NOUN
elp-55332	111	9	fraud	fraud	NOUN
elp-55332	111	10	cases	case	NOUN
elp-55332	111	11	classified	classify	VERB
elp-55332	111	12	as	as	ADP
elp-55332	111	13	serious	serious	ADJ
elp-55332	111	14	crimes	crime	NOUN
elp-55332	111	15	,	,	PUNCT
elp-55332	111	16	facilitating	facilitate	VERB
elp-55332	111	17	the	the	DET
elp-55332	111	18	initiation	initiation	NOUN
elp-55332	111	19	of	of	ADP
elp-55332	111	20	compliance	compliance	NOUN
elp-55332	111	21	procedures	procedure	NOUN
elp-55332	111	22	.	.	PUNCT
elp-55332	112	1	however	however	ADV
elp-55332	112	2	,	,	PUNCT
elp-55332	112	3	in	in	ADP
elp-55332	112	4	the	the	DET
elp-55332	112	5	greater	great	ADJ
elp-55332	112	6	bay	bay	NOUN
elp-55332	112	7	area	area	NOUN
elp-55332	112	8	,	,	PUNCT
elp-55332	112	9	particularly	particularly	ADV
elp-55332	112	10	in	in	ADP
elp-55332	112	11	guangzhou	guangzhou	PROPN
elp-55332	112	12	and	and	CCONJ
elp-55332	112	13	shenzhen	shenzhen	PROPN
elp-55332	112	14	,	,	PUNCT
elp-55332	112	15	a	a	DET
elp-55332	112	16	significant	significant	ADJ
elp-55332	112	17	proportion	proportion	NOUN
elp-55332	112	18	of	of	ADP
elp-55332	112	19	invoice	invoice	NOUN
elp-55332	112	20	fraud	fraud	NOUN
elp-55332	112	21	cases	case	NOUN
elp-55332	112	22	still	still	ADV
elp-55332	112	23	involve	involve	VERB
elp-55332	112	24	amounts	amount	NOUN
elp-55332	112	25	exceeding	exceed	VERB
elp-55332	112	26	5	5	NUM
elp-55332	112	27	million	million	NUM
elp-55332	112	28	rmb	rmb	NOUN
elp-55332	112	29	.	.	PUNCT
elp-55332	113	1	historical	historical	ADJ
elp-55332	113	2	context	context	NOUN
elp-55332	113	3	of	of	ADP
elp-55332	113	4	severe	severe	ADJ
elp-55332	113	5	penalties	penalty	NOUN
elp-55332	113	6	in	in	ADP
elp-55332	113	7	invoice	invoice	NOUN
elp-55332	113	8	fraud	fraud	NOUN
elp-55332	113	9	and	and	CCONJ
elp-55332	113	10	tax	tax	NOUN
elp-55332	113	11	fraud	fraud	NOUN
elp-55332	113	12	.	.	PUNCT
elp-55332	114	1	since	since	SCONJ
elp-55332	114	2	invoice	invoice	NOUN
elp-55332	114	3	fraud	fraud	NOUN
elp-55332	114	4	and	and	CCONJ
elp-55332	114	5	tax	tax	NOUN
elp-55332	114	6	fraud	fraud	NOUN
elp-55332	114	7	were	be	AUX
elp-55332	114	8	incorporated	incorporate	VERB
elp-55332	114	9	into	into	ADP
elp-55332	114	10	the	the	DET
elp-55332	114	11	criminal	criminal	ADJ
elp-55332	114	12	law	law	NOUN
elp-55332	114	13	in	in	ADP
elp-55332	114	14	1997	1997	NUM
elp-55332	114	15	,	,	PUNCT
elp-55332	114	16	the	the	DET
elp-55332	114	17	maximum	maximum	ADJ
elp-55332	114	18	statutory	statutory	ADJ
elp-55332	114	19	penalty	penalty	NOUN
elp-55332	114	20	for	for	ADP
elp-55332	114	21	both	both	DET
elp-55332	114	22	offenses	offense	NOUN
elp-55332	114	23	has	have	AUX
elp-55332	114	24	been	be	AUX
elp-55332	114	25	the	the	DET
elp-55332	114	26	death	death	NOUN
elp-55332	114	27	penalty	penalty	NOUN
elp-55332	114	28	,	,	PUNCT
elp-55332	114	29	reflecting	reflect	VERB
elp-55332	114	30	a	a	DET
elp-55332	114	31	period	period	NOUN
elp-55332	114	32	when	when	SCONJ
elp-55332	114	33	strict	strict	ADJ
elp-55332	114	34	punishment	punishment	NOUN
elp-55332	114	35	was	be	AUX
elp-55332	114	36	necessary	necessary	ADJ
elp-55332	114	37	to	to	PART
elp-55332	114	38	combat	combat	VERB
elp-55332	114	39	significant	significant	ADJ
elp-55332	114	40	threats	threat	NOUN
elp-55332	114	41	to	to	ADP
elp-55332	114	42	national	national	ADJ
elp-55332	114	43	tax	tax	NOUN
elp-55332	114	44	revenues	revenue	NOUN
elp-55332	114	45	.	.	PUNCT
elp-55332	115	1	although	although	SCONJ
elp-55332	115	2	the	the	DET
elp-55332	115	3	criminal	criminal	ADJ
elp-55332	115	4	law	law	NOUN
elp-55332	115	5	has	have	AUX
elp-55332	115	6	undergone	undergo	VERB
elp-55332	115	7	several	several	ADJ
elp-55332	115	8	amendments	amendment	NOUN
elp-55332	115	9	,	,	PUNCT
elp-55332	115	10	the	the	DET
elp-55332	115	11	maximum	maximum	ADJ
elp-55332	115	12	penalty	penalty	NOUN
elp-55332	115	13	for	for	ADP
elp-55332	115	14	these	these	DET
elp-55332	115	15	offenses	offense	NOUN
elp-55332	115	16	remains	remain	VERB
elp-55332	115	17	life	life	NOUN
elp-55332	115	18	imprisonment	imprisonment	NOUN
elp-55332	115	19	.	.	PUNCT
elp-55332	116	1	more	more	ADV
elp-55332	116	2	importantly	importantly	ADV
elp-55332	116	3	,	,	PUNCT
elp-55332	116	4	sentencing	sentence	VERB
elp-55332	116	5	for	for	ADP
elp-55332	116	6	invoice	invoice	NOUN
elp-55332	116	7	and	and	CCONJ
elp-55332	116	8	tax	tax	NOUN
elp-55332	116	9	fraud	fraud	NOUN
elp-55332	116	10	offenses	offense	NOUN
elp-55332	116	11	is	be	AUX
elp-55332	116	12	based	base	VERB
elp-55332	116	13	on	on	ADP
elp-55332	116	14	the	the	DET
elp-55332	116	15	invoiced	invoice	VERB
elp-55332	116	16	amount	amount	NOUN
elp-55332	116	17	rather	rather	ADV
elp-55332	116	18	than	than	ADP
elp-55332	116	19	the	the	DET
elp-55332	116	20	actual	actual	ADJ
elp-55332	116	21	tax	tax	NOUN
elp-55332	116	22	amount	amount	NOUN
elp-55332	116	23	defrauded	defraud	VERB
elp-55332	116	24	,	,	PUNCT
elp-55332	116	25	meaning	mean	VERB
elp-55332	116	26	the	the	DET
elp-55332	116	27	invoiced	invoice	VERB
elp-55332	116	28	amount	amount	NOUN
elp-55332	116	29	may	may	AUX
elp-55332	116	30	not	not	PART
elp-55332	116	31	reflect	reflect	VERB
elp-55332	116	32	the	the	DET
elp-55332	116	33	actual	actual	ADJ
elp-55332	116	34	extent	extent	NOUN
elp-55332	116	35	of	of	ADP
elp-55332	116	36	tax	tax	NOUN
elp-55332	116	37	fraud	fraud	NOUN
elp-55332	116	38	.	.	PUNCT
elp-55332	117	1	the	the	DET
elp-55332	117	2	current	current	ADJ
elp-55332	117	3	sentencing	sentencing	NOUN
elp-55332	117	4	criteria	criterion	NOUN
elp-55332	117	5	for	for	ADP
elp-55332	117	6	invoice	invoice	NOUN
elp-55332	117	7	fraud	fraud	NOUN
elp-55332	117	8	and	and	CCONJ
elp-55332	117	9	tax	tax	NOUN
elp-55332	117	10	fraud	fraud	NOUN
elp-55332	117	11	offenses	offense	NOUN
elp-55332	117	12	are	be	AUX
elp-55332	117	13	somewhat	somewhat	ADV
elp-55332	117	14	outdated	outdated	ADJ
elp-55332	117	15	,	,	PUNCT
elp-55332	117	16	with	with	ADP
elp-55332	117	17	penalties	penalty	NOUN
elp-55332	117	18	disproportionately	disproportionately	ADV
elp-55332	117	19	severe	severe	ADJ
elp-55332	117	20	compared	compare	VERB
elp-55332	117	21	to	to	ADP
elp-55332	117	22	the	the	DET
elp-55332	117	23	nature	nature	NOUN
elp-55332	117	24	of	of	ADP
elp-55332	117	25	the	the	DET
elp-55332	117	26	crime	crime	NOUN
elp-55332	117	27	.	.	PUNCT
elp-55332	118	1	given	give	VERB
elp-55332	118	2	that	that	DET
elp-55332	118	3	criminal	criminal	ADJ
elp-55332	118	4	legislation	legislation	NOUN
elp-55332	118	5	does	do	AUX
elp-55332	118	6	not	not	PART
elp-55332	118	7	explicitly	explicitly	ADV
elp-55332	118	8	define	define	VERB
elp-55332	118	9	the	the	DET
elp-55332	118	10	constitutive	constitutive	ADJ
elp-55332	118	11	elements	element	NOUN
elp-55332	118	12	of	of	ADP
elp-55332	118	13	invoice	invoice	NOUN
elp-55332	118	14	fraud	fraud	NOUN
elp-55332	118	15	,	,	PUNCT
elp-55332	118	16	and	and	CCONJ
elp-55332	118	17	that	that	SCONJ
elp-55332	118	18	the	the	DET
elp-55332	118	19	protected	protect	VERB
elp-55332	118	20	legal	legal	ADJ
elp-55332	118	21	interests	interest	NOUN
elp-55332	118	22	in	in	ADP
elp-55332	118	23	such	such	ADJ
elp-55332	118	24	cases	case	NOUN
elp-55332	118	25	remain	remain	VERB
elp-55332	118	26	ambiguous	ambiguous	ADJ
elp-55332	118	27	,	,	PUNCT
elp-55332	118	28	evaluating	evaluate	VERB
elp-55332	118	29	the	the	DET
elp-55332	118	30	conditions	condition	NOUN
elp-55332	118	31	for	for	ADP
elp-55332	118	32	compliance	compliance	NOUN
elp-55332	118	33	-	-	PUNCT
elp-55332	118	34	based	base	VERB
elp-55332	118	35	non	non	NOUN
elp-55332	118	36	-	-	NOUN
elp-55332	118	37	prosecution	prosecution	NOUN
elp-55332	118	38	of	of	ADP
elp-55332	118	39	tax	tax	NOUN
elp-55332	118	40	-	-	PUNCT
elp-55332	118	41	related	relate	VERB
elp-55332	118	42	offenses	offense	NOUN
elp-55332	118	43	solely	solely	ADV
elp-55332	118	44	through	through	ADP
elp-55332	118	45	traditional	traditional	ADJ
elp-55332	118	46	minor	minor	ADJ
elp-55332	118	47	-	-	PUNCT
elp-55332	118	48	major	major	ADJ
elp-55332	118	49	crime	crime	NOUN
elp-55332	118	50	standards	standard	NOUN
elp-55332	118	51	is	be	AUX
elp-55332	118	52	unfair	unfair	ADJ
elp-55332	118	53	to	to	ADP
elp-55332	118	54	enterprises	enterprise	NOUN
elp-55332	118	55	involved	involve	VERB
elp-55332	118	56	.	.	PUNCT
elp-55332	119	1	as	as	SCONJ
elp-55332	119	2	economic	economic	ADJ
elp-55332	119	3	and	and	CCONJ
elp-55332	119	4	social	social	ADJ
elp-55332	119	5	conditions	condition	NOUN
elp-55332	119	6	evolve	evolve	VERB
elp-55332	119	7	,	,	PUNCT
elp-55332	119	8	as	as	ADV
elp-55332	119	9	well	well	ADV
elp-55332	119	10	as	as	ADP
elp-55332	119	11	the	the	DET
elp-55332	119	12	purposes	purpose	NOUN
elp-55332	119	13	behind	behind	ADP
elp-55332	119	14	invoice	invoice	NOUN
elp-55332	119	15	fraud	fraud	NOUN
elp-55332	119	16	,	,	PUNCT
elp-55332	119	17	a	a	DET
elp-55332	119	18	historical	historical	ADJ
elp-55332	119	19	perspective	perspective	NOUN
elp-55332	119	20	should	should	AUX
elp-55332	119	21	be	be	AUX
elp-55332	119	22	taken	take	VERB
elp-55332	119	23	into	into	ADP
elp-55332	119	24	account	account	NOUN
elp-55332	119	25	when	when	SCONJ
elp-55332	119	26	considering	consider	VERB
elp-55332	119	27	the	the	DET
elp-55332	119	28	applicability	applicability	NOUN
elp-55332	119	29	of	of	ADP
elp-55332	119	30	compliance	compliance	NOUN
elp-55332	119	31	-	-	PUNCT
elp-55332	119	32	based	base	VERB
elp-55332	119	33	criminal	criminal	ADJ
elp-55332	119	34	procedures	procedure	NOUN
elp-55332	119	35	in	in	ADP
elp-55332	119	36	cases	case	NOUN
elp-55332	119	37	of	of	ADP
elp-55332	119	38	invoice	invoice	NOUN
elp-55332	119	39	fraud	fraud	NOUN
elp-55332	119	40	and	and	CCONJ
elp-55332	119	41	tax	tax	NOUN
elp-55332	119	42	fraud	fraud	NOUN
elp-55332	119	43	.	.	PUNCT
elp-55332	120	1	3.1.2	3.1.2	NUM
elp-55332	120	2	the	the	DET
elp-55332	120	3	precondition	precondition	NOUN
elp-55332	120	4	of	of	ADP
elp-55332	120	5	guilty	guilty	ADJ
elp-55332	120	6	plea	plea	NOUN
elp-55332	120	7	as	as	ADP
elp-55332	120	8	a	a	DET
elp-55332	120	9	constraint	constraint	NOUN
elp-55332	120	10	on	on	ADP
elp-55332	120	11	the	the	DET
elp-55332	120	12	applicability	applicability	NOUN
elp-55332	120	13	of	of	ADP
elp-55332	120	14	procedures	procedure	NOUN
elp-55332	120	15	in	in	ADP
elp-55332	120	16	tax	tax	NOUN
elp-55332	120	17	cases	case	NOUN
elp-55332	120	18	one	one	NUM
elp-55332	120	19	of	of	ADP
elp-55332	120	20	the	the	DET
elp-55332	120	21	conditions	condition	NOUN
elp-55332	120	22	for	for	ADP
elp-55332	120	23	the	the	DET
elp-55332	120	24	application	application	NOUN
elp-55332	120	25	of	of	ADP
elp-55332	120	26	the	the	DET
elp-55332	120	27	compliance	compliance	NOUN
elp-55332	120	28	-	-	PUNCT
elp-55332	120	29	based	base	VERB
elp-55332	120	30	non	non	ADJ
elp-55332	120	31	-	-	ADJ
elp-55332	120	32	prosecution	prosecution	NOUN
elp-55332	120	33	procedure	procedure	NOUN
elp-55332	120	34	is	be	AUX
elp-55332	120	35	that	that	SCONJ
elp-55332	120	36	the	the	DET
elp-55332	120	37	enterprise	enterprise	NOUN
elp-55332	120	38	and	and	CCONJ
elp-55332	120	39	its	its	PRON
elp-55332	120	40	representatives	representative	NOUN
elp-55332	120	41	must	must	AUX
elp-55332	120	42	plead	plead	VERB
elp-55332	120	43	guilty	guilty	ADJ
elp-55332	120	44	and	and	CCONJ
elp-55332	120	45	accept	accept	VERB
elp-55332	120	46	punishment	punishment	NOUN
elp-55332	120	47	.	.	PUNCT
elp-55332	121	1	in	in	ADP
elp-55332	121	2	tax	tax	NOUN
elp-55332	121	3	-	-	PUNCT
elp-55332	121	4	related	relate	VERB
elp-55332	121	5	offenses	offense	NOUN
elp-55332	121	6	,	,	PUNCT
elp-55332	121	7	the	the	DET
elp-55332	121	8	primary	primary	ADJ
elp-55332	121	9	consequence	consequence	NOUN
elp-55332	121	10	for	for	ADP
elp-55332	121	11	the	the	DET
elp-55332	121	12	enterprise	enterprise	NOUN
elp-55332	121	13	and	and	CCONJ
elp-55332	121	14	its	its	PRON
elp-55332	121	15	responsible	responsible	ADJ
elp-55332	121	16	individuals	individual	NOUN
elp-55332	121	17	is	be	AUX
elp-55332	121	18	the	the	DET
elp-55332	121	19	loss	loss	NOUN
elp-55332	121	20	of	of	ADP
elp-55332	121	21	tax	tax	NOUN
elp-55332	121	22	revenue	revenue	NOUN
elp-55332	121	23	for	for	ADP
elp-55332	121	24	the	the	DET
elp-55332	121	25	state	state	NOUN
elp-55332	121	26	.	.	PUNCT
elp-55332	122	1	when	when	SCONJ
elp-55332	122	2	applying	apply	VERB
elp-55332	122	3	for	for	ADP
elp-55332	122	4	compliance	compliance	NOUN
elp-55332	122	5	-	-	PUNCT
elp-55332	122	6	based	base	VERB
elp-55332	122	7	non	non	NOUN
elp-55332	122	8	-	-	NOUN
elp-55332	122	9	prosecution	prosecution	NOUN
elp-55332	122	10	,	,	PUNCT
elp-55332	122	11	the	the	DET
elp-55332	122	12	procuratorial	procuratorial	ADJ
elp-55332	122	13	authorities	authority	NOUN
elp-55332	122	14	will	will	AUX
elp-55332	122	15	consider	consider	VERB
elp-55332	122	16	whether	whether	SCONJ
elp-55332	122	17	the	the	DET
elp-55332	122	18	enterprise	enterprise	NOUN
elp-55332	122	19	has	have	AUX
elp-55332	122	20	fully	fully	ADV
elp-55332	122	21	paid	pay	VERB
elp-55332	122	22	the	the	DET
elp-55332	122	23	outstanding	outstanding	ADJ
elp-55332	122	24	tax	tax	NOUN
elp-55332	122	25	,	,	PUNCT
elp-55332	122	26	late	late	ADJ
elp-55332	122	27	payment	payment	NOUN
elp-55332	122	28	fees	fee	NOUN
elp-55332	122	29	,	,	PUNCT
elp-55332	122	30	and	and	CCONJ
elp-55332	122	31	fines	fine	NOUN
elp-55332	122	32	.	.	PUNCT
elp-55332	123	1	however	however	ADV
elp-55332	123	2	,	,	PUNCT
elp-55332	123	3	in	in	ADP
elp-55332	123	4	practice	practice	NOUN
elp-55332	123	5	,	,	PUNCT
elp-55332	123	6	a	a	DET
elp-55332	123	7	significant	significant	ADJ
elp-55332	123	8	portion	portion	NOUN
elp-55332	123	9	of	of	ADP
elp-55332	123	10	cases	case	NOUN
elp-55332	123	11	involving	involve	VERB
elp-55332	123	12	tax	tax	NOUN
elp-55332	123	13	evasion	evasion	NOUN
elp-55332	123	14	or	or	CCONJ
elp-55332	123	15	the	the	DET
elp-55332	123	16	issuance	issuance	NOUN
elp-55332	123	17	of	of	ADP
elp-55332	123	18	fraudulent	fraudulent	ADJ
elp-55332	123	19	invoices	invoice	NOUN
elp-55332	123	20	arise	arise	VERB
elp-55332	123	21	from	from	ADP
elp-55332	123	22	genuine	genuine	ADJ
elp-55332	123	23	transactions	transaction	NOUN
elp-55332	123	24	in	in	ADP
elp-55332	123	25	which	which	PRON
elp-55332	123	26	the	the	DET
elp-55332	123	27	enterprise	enterprise	NOUN
elp-55332	123	28	is	be	AUX
elp-55332	123	29	unable	unable	ADJ
elp-55332	123	30	to	to	PART
elp-55332	123	31	obtain	obtain	VERB
elp-55332	123	32	the	the	DET
elp-55332	123	33	required	require	VERB
elp-55332	123	34	vat	vat	NOUN
elp-55332	123	35	invoices	invoice	NOUN
elp-55332	123	36	for	for	ADP
elp-55332	123	37	tax	tax	NOUN
elp-55332	123	38	deductions	deduction	NOUN
elp-55332	123	39	,	,	PUNCT
elp-55332	123	40	rather	rather	ADV
elp-55332	123	41	than	than	ADP
elp-55332	123	42	from	from	ADP
elp-55332	123	43	the	the	DET
elp-55332	123	44	intent	intent	NOUN
elp-55332	123	45	to	to	PART
elp-55332	123	46	gain	gain	VERB
elp-55332	123	47	substantial	substantial	ADJ
elp-55332	123	48	profits	profit	NOUN
elp-55332	123	49	.	.	PUNCT
elp-55332	124	1	additionally	additionally	ADV
elp-55332	124	2	,	,	PUNCT
elp-55332	124	3	some	some	DET
elp-55332	124	4	cases	case	NOUN
elp-55332	124	5	of	of	ADP
elp-55332	124	6	invoice	invoice	NOUN
elp-55332	124	7	fraud	fraud	NOUN
elp-55332	124	8	involve	involve	VERB
elp-55332	124	9	enterprises	enterprise	NOUN
elp-55332	124	10	that	that	PRON
elp-55332	124	11	act	act	VERB
elp-55332	124	12	as	as	ADP
elp-55332	124	13	intermediaries	intermediary	NOUN
elp-55332	124	14	to	to	PART
elp-55332	124	15	issue	issue	VERB
elp-55332	124	16	invoices	invoice	NOUN
elp-55332	124	17	for	for	ADP
elp-55332	124	18	others	other	NOUN
elp-55332	124	19	,	,	PUNCT
elp-55332	124	20	often	often	ADV
elp-55332	124	21	for	for	ADP
elp-55332	124	22	a	a	DET
elp-55332	124	23	small	small	ADJ
elp-55332	124	24	“	"	PUNCT
elp-55332	124	25	invoice	invoice	NOUN
elp-55332	124	26	issuance	issuance	NOUN
elp-55332	124	27	fee	fee	NOUN
elp-55332	124	28	,	,	PUNCT
elp-55332	124	29	”	"	PUNCT
elp-55332	124	30	without	without	ADP
elp-55332	124	31	reducing	reduce	VERB
elp-55332	124	32	the	the	DET
elp-55332	124	33	actual	actual	ADJ
elp-55332	124	34	tax	tax	NOUN
elp-55332	124	35	payable	payable	NOUN
elp-55332	124	36	.	.	PUNCT
elp-55332	125	1	despite	despite	SCONJ
elp-55332	125	2	this	this	PRON
elp-55332	125	3	,	,	PUNCT
elp-55332	125	4	the	the	DET
elp-55332	125	5	amount	amount	NOUN
elp-55332	125	6	of	of	ADP
elp-55332	125	7	late	late	ADJ
elp-55332	125	8	fees	fee	NOUN
elp-55332	125	9	and	and	CCONJ
elp-55332	125	10	fines	fine	NOUN
elp-55332	125	11	in	in	ADP
elp-55332	125	12	tax	tax	NOUN
elp-55332	125	13	-	-	PUNCT
elp-55332	125	14	related	relate	VERB
elp-55332	125	15	offenses	offense	NOUN
elp-55332	125	16	is	be	AUX
elp-55332	125	17	typically	typically	ADV
elp-55332	125	18	high	high	ADJ
elp-55332	125	19	,	,	PUNCT
elp-55332	125	20	making	make	VERB
elp-55332	125	21	it	it	PRON
elp-55332	125	22	challenging	challenge	VERB
elp-55332	125	23	for	for	ADP
elp-55332	125	24	small	small	ADJ
elp-55332	125	25	and	and	CCONJ
elp-55332	125	26	micro	micro	NOUN
elp-55332	125	27	-	-	NOUN
elp-55332	125	28	enterprises	enterprise	NOUN
elp-55332	125	29	to	to	PART
elp-55332	125	30	fulfill	fulfill	VERB
elp-55332	125	31	these	these	DET
elp-55332	125	32	requirements	requirement	NOUN
elp-55332	125	33	.	.	PUNCT
elp-55332	126	1	according	accord	VERB
elp-55332	126	2	to	to	ADP
elp-55332	126	3	china	china	PROPN
elp-55332	126	4	’s	’s	PART
elp-55332	126	5	tax	tax	NOUN
elp-55332	126	6	collection	collection	NOUN
elp-55332	126	7	and	and	CCONJ
elp-55332	126	8	administration	administration	NOUN
elp-55332	126	9	law	law	NOUN
elp-55332	126	10	,	,	PUNCT
elp-55332	126	11	late	late	ADJ
elp-55332	126	12	fees	fee	NOUN
elp-55332	126	13	are	be	AUX
elp-55332	126	14	charged	charge	VERB
elp-55332	126	15	daily	daily	ADV
elp-55332	126	16	at	at	ADP
elp-55332	126	17	a	a	DET
elp-55332	126	18	rate	rate	NOUN
elp-55332	126	19	of	of	ADP
elp-55332	126	20	0.05	0.05	NUM
elp-55332	126	21	%	%	NOUN
elp-55332	126	22	of	of	ADP
elp-55332	126	23	the	the	DET
elp-55332	126	24	overdue	overdue	ADJ
elp-55332	126	25	tax	tax	NOUN
elp-55332	126	26	amount	amount	NOUN
elp-55332	126	27	.	.	PUNCT
elp-55332	127	1	administrative	administrative	ADJ
elp-55332	127	2	penalties	penalty	NOUN
elp-55332	127	3	for	for	ADP
elp-55332	127	4	tax	tax	NOUN
elp-55332	127	5	violations	violation	NOUN
elp-55332	127	6	generally	generally	ADV
elp-55332	127	7	range	range	VERB
elp-55332	127	8	from	from	ADP
elp-55332	127	9	50	50	NUM
elp-55332	127	10	%	%	NOUN
elp-55332	127	11	to	to	PART
elp-55332	127	12	500	500	NUM
elp-55332	127	13	%	%	NOUN
elp-55332	127	14	of	of	ADP
elp-55332	127	15	the	the	DET
elp-55332	127	16	tax	tax	NOUN
elp-55332	127	17	amount	amount	NOUN
elp-55332	127	18	,	,	PUNCT
elp-55332	127	19	as	as	SCONJ
elp-55332	127	20	specified	specify	VERB
elp-55332	127	21	by	by	ADP
elp-55332	127	22	this	this	DET
elp-55332	127	23	law	law	NOUN
elp-55332	127	24	.	.	PUNCT
elp-55332	128	1	furthermore	furthermore	ADV
elp-55332	128	2	,	,	PUNCT
elp-55332	128	3	the	the	DET
elp-55332	128	4	invoice	invoice	NOUN
elp-55332	128	5	management	management	NOUN
elp-55332	128	6	regulations	regulation	NOUN
elp-55332	128	7	establish	establish	VERB
elp-55332	128	8	administrative	administrative	ADJ
elp-55332	128	9	penalties	penalty	NOUN
elp-55332	128	10	for	for	ADP
elp-55332	128	11	all	all	DET
elp-55332	128	12	invoice	invoice	NOUN
elp-55332	128	13	-	-	PUNCT
elp-55332	128	14	related	relate	VERB
elp-55332	128	15	violations	violation	NOUN
elp-55332	128	16	,	,	PUNCT
elp-55332	128	17	with	with	ADP
elp-55332	128	18	penalties	penalty	NOUN
elp-55332	128	19	based	base	VERB
elp-55332	128	20	on	on	ADP
elp-55332	128	21	the	the	DET
elp-55332	128	22	total	total	ADJ
elp-55332	128	23	invoiced	invoice	VERB
elp-55332	128	24	www.scholink.org/ojs/index.php/elp	www.scholink.org/ojs/index.php/elp	NOUN
elp-55332	128	25	economics	economic	NOUN
elp-55332	128	26	,	,	PUNCT
elp-55332	128	27	law	law	NOUN
elp-55332	128	28	and	and	CCONJ
elp-55332	128	29	policy	policy	NOUN
elp-55332	128	30	vol	vol	NOUN
elp-55332	128	31	.	.	PUNCT
elp-55332	129	1	7	7	NUM
elp-55332	129	2	,	,	PUNCT
elp-55332	129	3	no	no	INTJ
elp-55332	129	4	.	.	NOUN
elp-55332	129	5	3	3	NUM
elp-55332	129	6	,	,	PUNCT
elp-55332	129	7	2024	2024	NUM
elp-55332	129	8	87	87	NUM
elp-55332	129	9	published	publish	VERB
elp-55332	129	10	by	by	ADP
elp-55332	129	11	scholink	scholink	PROPN
elp-55332	129	12	inc	inc	PROPN
elp-55332	129	13	.	.	PROPN
elp-55332	129	14	amount	amount	NOUN
elp-55332	129	15	rather	rather	ADV
elp-55332	129	16	than	than	ADP
elp-55332	129	17	the	the	DET
elp-55332	129	18	tax	tax	NOUN
elp-55332	129	19	amount	amount	NOUN
elp-55332	129	20	involved	involve	VERB
elp-55332	129	21	.	.	PUNCT
elp-55332	130	1	in	in	ADP
elp-55332	130	2	guangdong	guangdong	PROPN
elp-55332	130	3	province	province	PROPN
elp-55332	130	4	,	,	PUNCT
elp-55332	130	5	for	for	ADP
elp-55332	130	6	instance	instance	NOUN
elp-55332	130	7	,	,	PUNCT
elp-55332	130	8	the	the	DET
elp-55332	130	9	discretionary	discretionary	ADJ
elp-55332	130	10	standards	standard	NOUN
elp-55332	130	11	for	for	ADP
elp-55332	130	12	invoice	invoice	NOUN
elp-55332	130	13	-	-	PUNCT
elp-55332	130	14	related	relate	VERB
elp-55332	130	15	violations	violation	NOUN
elp-55332	130	16	in	in	ADP
elp-55332	130	17	the	the	DET
elp-55332	130	18	tax	tax	NOUN
elp-55332	130	19	system	system	NOUN
elp-55332	130	20	specify	specify	VERB
elp-55332	130	21	fines	fine	NOUN
elp-55332	130	22	between	between	ADP
elp-55332	130	23	300,000	300,000	NUM
elp-55332	130	24	and	and	CCONJ
elp-55332	130	25	500,000	500,000	NUM
elp-55332	130	26	rmb	rmb	NOUN
elp-55332	130	27	for	for	ADP
elp-55332	130	28	cases	case	NOUN
elp-55332	130	29	where	where	SCONJ
elp-55332	130	30	the	the	DET
elp-55332	130	31	total	total	ADJ
elp-55332	130	32	invoiced	invoice	VERB
elp-55332	130	33	amount	amount	NOUN
elp-55332	130	34	exceeds	exceed	VERB
elp-55332	130	35	1	1	NUM
elp-55332	130	36	million	million	NUM
elp-55332	130	37	rmb	rmb	NOUN
elp-55332	130	38	.	.	PUNCT
elp-55332	131	1	although	although	SCONJ
elp-55332	131	2	the	the	DET
elp-55332	131	3	forthcoming	forthcoming	ADJ
elp-55332	131	4	central	central	ADJ
elp-55332	131	5	and	and	CCONJ
elp-55332	131	6	southern	southern	ADJ
elp-55332	131	7	regional	regional	ADJ
elp-55332	131	8	tax	tax	NOUN
elp-55332	131	9	administrative	administrative	ADJ
elp-55332	131	10	penalty	penalty	NOUN
elp-55332	131	11	discretionary	discretionary	ADJ
elp-55332	131	12	standards	standard	NOUN
elp-55332	131	13	will	will	AUX
elp-55332	131	14	reduce	reduce	VERB
elp-55332	131	15	the	the	DET
elp-55332	131	16	penalty	penalty	NOUN
elp-55332	131	17	threshold	threshold	NOUN
elp-55332	131	18	to	to	ADP
elp-55332	131	19	200,000	200,000	NUM
elp-55332	131	20	rmb	rmb	NOUN
elp-55332	131	21	,	,	PUNCT
elp-55332	131	22	the	the	DET
elp-55332	131	23	upper	upper	ADJ
elp-55332	131	24	limit	limit	NOUN
elp-55332	131	25	remains	remain	VERB
elp-55332	131	26	unchanged	unchanged	ADJ
elp-55332	131	27	(	(	PUNCT
elp-55332	131	28	note	note	NOUN
elp-55332	131	29	1	1	NUM
elp-55332	131	30	)	)	PUNCT
elp-55332	131	31	.	.	PUNCT
elp-55332	132	1	at	at	ADP
elp-55332	132	2	the	the	DET
elp-55332	132	3	standard	standard	ADJ
elp-55332	132	4	vat	vat	NOUN
elp-55332	132	5	rate	rate	NOUN
elp-55332	132	6	,	,	PUNCT
elp-55332	132	7	an	an	DET
elp-55332	132	8	enterprise	enterprise	NOUN
elp-55332	132	9	with	with	ADP
elp-55332	132	10	a	a	DET
elp-55332	132	11	fraudulent	fraudulent	ADJ
elp-55332	132	12	tax	tax	NOUN
elp-55332	132	13	invoice	invoice	NOUN
elp-55332	132	14	amounting	amount	VERB
elp-55332	132	15	to	to	ADP
elp-55332	132	16	100,000	100,000	NUM
elp-55332	132	17	rmb	rmb	NOUN
elp-55332	132	18	would	would	AUX
elp-55332	132	19	reach	reach	VERB
elp-55332	132	20	a	a	DET
elp-55332	132	21	total	total	ADJ
elp-55332	132	22	invoiced	invoice	VERB
elp-55332	132	23	amount	amount	NOUN
elp-55332	132	24	of	of	ADP
elp-55332	132	25	1	1	NUM
elp-55332	132	26	million	million	NUM
elp-55332	132	27	rmb	rmb	NOUN
elp-55332	132	28	,	,	PUNCT
elp-55332	132	29	resulting	result	VERB
elp-55332	132	30	in	in	ADP
elp-55332	132	31	penalties	penalty	NOUN
elp-55332	132	32	that	that	PRON
elp-55332	132	33	are	be	AUX
elp-55332	132	34	disproportionate	disproportionate	ADJ
elp-55332	132	35	to	to	ADP
elp-55332	132	36	the	the	DET
elp-55332	132	37	degree	degree	NOUN
elp-55332	132	38	of	of	ADP
elp-55332	132	39	violation	violation	NOUN
elp-55332	132	40	.	.	PUNCT
elp-55332	133	1	the	the	DET
elp-55332	133	2	high	high	ADJ
elp-55332	133	3	costs	cost	NOUN
elp-55332	133	4	associated	associate	VERB
elp-55332	133	5	with	with	ADP
elp-55332	133	6	late	late	ADJ
elp-55332	133	7	fees	fee	NOUN
elp-55332	133	8	and	and	CCONJ
elp-55332	133	9	fines	fine	NOUN
elp-55332	133	10	make	make	VERB
elp-55332	133	11	it	it	PRON
elp-55332	133	12	difficult	difficult	ADJ
elp-55332	133	13	for	for	SCONJ
elp-55332	133	14	many	many	ADJ
elp-55332	133	15	enterprises	enterprise	NOUN
elp-55332	133	16	to	to	PART
elp-55332	133	17	bear	bear	VERB
elp-55332	133	18	the	the	DET
elp-55332	133	19	financial	financial	ADJ
elp-55332	133	20	burden	burden	NOUN
elp-55332	133	21	,	,	PUNCT
elp-55332	133	22	thus	thus	ADV
elp-55332	133	23	constraining	constrain	VERB
elp-55332	133	24	the	the	DET
elp-55332	133	25	initiation	initiation	NOUN
elp-55332	133	26	of	of	ADP
elp-55332	133	27	compliance	compliance	NOUN
elp-55332	133	28	procedures	procedure	NOUN
elp-55332	133	29	in	in	ADP
elp-55332	133	30	tax	tax	NOUN
elp-55332	133	31	-	-	PUNCT
elp-55332	133	32	related	relate	VERB
elp-55332	133	33	cases	case	NOUN
elp-55332	133	34	.	.	PUNCT
elp-55332	134	1	3.2	3.2	NUM
elp-55332	134	2	inadequate	inadequate	ADJ
elp-55332	134	3	compliance	compliance	NOUN
elp-55332	134	4	observation	observation	NOUN
elp-55332	134	5	period	period	NOUN
elp-55332	134	6	and	and	CCONJ
elp-55332	134	7	its	its	PRON
elp-55332	134	8	impact	impact	NOUN
elp-55332	134	9	on	on	ADP
elp-55332	134	10	tax	tax	NOUN
elp-55332	134	11	compliance	compliance	NOUN
elp-55332	134	12	rectification	rectification	NOUN
elp-55332	134	13	3.2.1	3.2.1	NUM
elp-55332	134	14	compliance	compliance	NOUN
elp-55332	134	15	observation	observation	NOUN
elp-55332	134	16	period	period	NOUN
elp-55332	134	17	restricted	restrict	VERB
elp-55332	134	18	by	by	ADP
elp-55332	134	19	criminal	criminal	ADJ
elp-55332	134	20	procedure	procedure	NOUN
elp-55332	134	21	timelines	timeline	VERB
elp-55332	134	22	the	the	DET
elp-55332	134	23	timelines	timeline	NOUN
elp-55332	134	24	of	of	ADP
elp-55332	134	25	criminal	criminal	ADJ
elp-55332	134	26	procedure	procedure	NOUN
elp-55332	134	27	constrain	constrain	VERB
elp-55332	134	28	the	the	DET
elp-55332	134	29	observation	observation	NOUN
elp-55332	134	30	period	period	NOUN
elp-55332	134	31	for	for	ADP
elp-55332	134	32	compliance	compliance	NOUN
elp-55332	134	33	rectification	rectification	NOUN
elp-55332	134	34	.	.	PUNCT
elp-55332	135	1	once	once	SCONJ
elp-55332	135	2	the	the	DET
elp-55332	135	3	people	people	NOUN
elp-55332	135	4	’s	’s	PART
elp-55332	135	5	procuratorate	procuratorate	PROPN
elp-55332	135	6	approves	approve	VERB
elp-55332	135	7	a	a	DET
elp-55332	135	8	non	non	ADJ
elp-55332	135	9	-	-	ADJ
elp-55332	135	10	prosecution	prosecution	NOUN
elp-55332	135	11	application	application	NOUN
elp-55332	135	12	for	for	ADP
elp-55332	135	13	compliance	compliance	NOUN
elp-55332	135	14	by	by	ADP
elp-55332	135	15	an	an	DET
elp-55332	135	16	enterprise	enterprise	NOUN
elp-55332	135	17	,	,	PUNCT
elp-55332	135	18	the	the	DET
elp-55332	135	19	enterprise	enterprise	NOUN
elp-55332	135	20	must	must	AUX
elp-55332	135	21	submit	submit	VERB
elp-55332	135	22	one	one	NUM
elp-55332	135	23	or	or	CCONJ
elp-55332	135	24	more	more	ADV
elp-55332	135	25	specific	specific	ADJ
elp-55332	135	26	compliance	compliance	NOUN
elp-55332	135	27	plans	plan	NOUN
elp-55332	135	28	to	to	ADP
elp-55332	135	29	the	the	DET
elp-55332	135	30	third	third	ADJ
elp-55332	135	31	-	-	PUNCT
elp-55332	135	32	party	party	NOUN
elp-55332	135	33	organization	organization	NOUN
elp-55332	135	34	,	,	PUNCT
elp-55332	135	35	specifying	specify	VERB
elp-55332	135	36	a	a	DET
elp-55332	135	37	commitment	commitment	NOUN
elp-55332	135	38	timeline	timeline	NOUN
elp-55332	135	39	for	for	ADP
elp-55332	135	40	completion	completion	NOUN
elp-55332	135	41	.	.	PUNCT
elp-55332	136	1	as	as	SCONJ
elp-55332	136	2	the	the	DET
elp-55332	136	3	compliance	compliance	NOUN
elp-55332	136	4	reform	reform	NOUN
elp-55332	136	5	policy	policy	NOUN
elp-55332	136	6	has	have	AUX
elp-55332	136	7	not	not	PART
elp-55332	136	8	yet	yet	ADV
elp-55332	136	9	received	receive	VERB
elp-55332	136	10	legislative	legislative	ADJ
elp-55332	136	11	authorization	authorization	NOUN
elp-55332	136	12	from	from	ADP
elp-55332	136	13	the	the	DET
elp-55332	136	14	national	national	PROPN
elp-55332	136	15	people	people	PROPN
elp-55332	136	16	’s	’s	PART
elp-55332	136	17	congress	congress	PROPN
elp-55332	136	18	standing	standing	PROPN
elp-55332	136	19	committee	committee	PROPN
elp-55332	136	20	,	,	PUNCT
elp-55332	136	21	the	the	DET
elp-55332	136	22	criminal	criminal	ADJ
elp-55332	136	23	compliance	compliance	NOUN
elp-55332	136	24	process	process	NOUN
elp-55332	136	25	for	for	ADP
elp-55332	136	26	enterprises	enterprise	NOUN
elp-55332	136	27	in	in	ADP
elp-55332	136	28	current	current	ADJ
elp-55332	136	29	pilot	pilot	NOUN
elp-55332	136	30	programs	program	NOUN
elp-55332	136	31	is	be	AUX
elp-55332	136	32	considered	consider	VERB
elp-55332	136	33	part	part	NOUN
elp-55332	136	34	of	of	ADP
elp-55332	136	35	the	the	DET
elp-55332	136	36	prosecutorial	prosecutorial	ADJ
elp-55332	136	37	review	review	NOUN
elp-55332	136	38	process	process	NOUN
elp-55332	136	39	.	.	PUNCT
elp-55332	137	1	consequently	consequently	ADV
elp-55332	137	2	,	,	PUNCT
elp-55332	137	3	the	the	DET
elp-55332	137	4	compliance	compliance	NOUN
elp-55332	137	5	observation	observation	NOUN
elp-55332	137	6	period	period	NOUN
elp-55332	137	7	set	set	VERB
elp-55332	137	8	by	by	ADP
elp-55332	137	9	the	the	DET
elp-55332	137	10	procuratorate	procuratorate	NOUN
elp-55332	137	11	is	be	AUX
elp-55332	137	12	subject	subject	ADJ
elp-55332	137	13	to	to	ADP
elp-55332	137	14	the	the	DET
elp-55332	137	15	review	review	NOUN
elp-55332	137	16	and	and	CCONJ
elp-55332	137	17	prosecution	prosecution	NOUN
elp-55332	137	18	timeline	timeline	NOUN
elp-55332	137	19	specified	specify	VERB
elp-55332	137	20	in	in	ADP
elp-55332	137	21	the	the	DET
elp-55332	137	22	criminal	criminal	ADJ
elp-55332	137	23	procedure	procedure	NOUN
elp-55332	137	24	law	law	NOUN
elp-55332	137	25	,	,	PUNCT
elp-55332	137	26	meaning	mean	VERB
elp-55332	137	27	that	that	SCONJ
elp-55332	137	28	the	the	DET
elp-55332	137	29	compliance	compliance	NOUN
elp-55332	137	30	observation	observation	NOUN
elp-55332	137	31	period	period	NOUN
elp-55332	137	32	generally	generally	ADV
elp-55332	137	33	can	can	AUX
elp-55332	137	34	not	not	PART
elp-55332	137	35	exceed	exceed	VERB
elp-55332	137	36	the	the	DET
elp-55332	137	37	prosecutorial	prosecutorial	ADJ
elp-55332	137	38	review	review	NOUN
elp-55332	137	39	period	period	NOUN
elp-55332	137	40	.	.	PUNCT
elp-55332	138	1	according	accord	VERB
elp-55332	138	2	to	to	ADP
elp-55332	138	3	china	china	PROPN
elp-55332	138	4	’s	’s	PART
elp-55332	138	5	criminal	criminal	ADJ
elp-55332	138	6	procedure	procedure	NOUN
elp-55332	138	7	law	law	NOUN
elp-55332	138	8	,	,	PUNCT
elp-55332	138	9	the	the	DET
elp-55332	138	10	maximum	maximum	ADJ
elp-55332	138	11	review	review	NOUN
elp-55332	138	12	period	period	NOUN
elp-55332	138	13	for	for	ADP
elp-55332	138	14	prosecution	prosecution	NOUN
elp-55332	138	15	is	be	AUX
elp-55332	138	16	45	45	NUM
elp-55332	138	17	days	day	NOUN
elp-55332	138	18	.	.	PUNCT
elp-55332	139	1	even	even	ADV
elp-55332	139	2	with	with	ADP
elp-55332	139	3	two	two	NUM
elp-55332	139	4	possible	possible	ADJ
elp-55332	139	5	extensions	extension	NOUN
elp-55332	139	6	for	for	ADP
elp-55332	139	7	supplementary	supplementary	ADJ
elp-55332	139	8	investigation	investigation	NOUN
elp-55332	139	9	by	by	ADP
elp-55332	139	10	the	the	DET
elp-55332	139	11	public	public	ADJ
elp-55332	139	12	security	security	NOUN
elp-55332	139	13	authorities	authority	NOUN
elp-55332	139	14	,	,	PUNCT
elp-55332	139	15	the	the	DET
elp-55332	139	16	maximum	maximum	ADJ
elp-55332	139	17	review	review	NOUN
elp-55332	139	18	period	period	NOUN
elp-55332	139	19	is	be	AUX
elp-55332	139	20	six	six	NUM
elp-55332	139	21	and	and	CCONJ
elp-55332	139	22	a	a	DET
elp-55332	139	23	half	half	NOUN
elp-55332	139	24	months	month	NOUN
elp-55332	139	25	.	.	PUNCT
elp-55332	140	1	in	in	ADP
elp-55332	140	2	typical	typical	ADJ
elp-55332	140	3	cases	case	NOUN
elp-55332	140	4	published	publish	VERB
elp-55332	140	5	by	by	ADP
elp-55332	140	6	the	the	DET
elp-55332	140	7	supreme	supreme	PROPN
elp-55332	140	8	people	people	PROPN
elp-55332	140	9	’s	’s	PART
elp-55332	140	10	procuratorate	procuratorate	NOUN
elp-55332	140	11	,	,	PUNCT
elp-55332	140	12	the	the	DET
elp-55332	140	13	longest	long	ADJ
elp-55332	140	14	compliance	compliance	NOUN
elp-55332	140	15	observation	observation	NOUN
elp-55332	140	16	period	period	NOUN
elp-55332	140	17	is	be	AUX
elp-55332	140	18	six	six	NUM
elp-55332	140	19	months	month	NOUN
elp-55332	140	20	,	,	PUNCT
elp-55332	140	21	and	and	CCONJ
elp-55332	140	22	the	the	DET
elp-55332	140	23	shortest	short	ADJ
elp-55332	140	24	is	be	AUX
elp-55332	140	25	two	two	NUM
elp-55332	140	26	months	month	NOUN
elp-55332	140	27	.	.	PUNCT
elp-55332	141	1	for	for	ADP
elp-55332	141	2	available	available	ADJ
elp-55332	141	3	tax	tax	NOUN
elp-55332	141	4	compliance	compliance	NOUN
elp-55332	141	5	non	non	ADJ
elp-55332	141	6	-	-	ADJ
elp-55332	141	7	prosecution	prosecution	NOUN
elp-55332	141	8	decisions	decision	NOUN
elp-55332	141	9	in	in	ADP
elp-55332	141	10	the	the	DET
elp-55332	141	11	greater	great	ADJ
elp-55332	141	12	bay	bay	NOUN
elp-55332	141	13	area	area	NOUN
elp-55332	141	14	,	,	PUNCT
elp-55332	141	15	many	many	ADJ
elp-55332	141	16	cases	case	NOUN
elp-55332	141	17	lack	lack	VERB
elp-55332	141	18	clear	clear	ADJ
elp-55332	141	19	information	information	NOUN
elp-55332	141	20	on	on	ADP
elp-55332	141	21	the	the	DET
elp-55332	141	22	compliance	compliance	NOUN
elp-55332	141	23	observation	observation	NOUN
elp-55332	141	24	period	period	NOUN
elp-55332	141	25	.	.	PUNCT
elp-55332	142	1	given	give	VERB
elp-55332	142	2	that	that	SCONJ
elp-55332	142	3	the	the	DET
elp-55332	142	4	compliance	compliance	NOUN
elp-55332	142	5	observation	observation	NOUN
elp-55332	142	6	periods	period	NOUN
elp-55332	142	7	are	be	AUX
elp-55332	142	8	generally	generally	ADV
elp-55332	142	9	short	short	ADJ
elp-55332	142	10	,	,	PUNCT
elp-55332	142	11	most	most	ADJ
elp-55332	142	12	enterprises	enterprise	NOUN
elp-55332	142	13	find	find	VERB
elp-55332	142	14	it	it	PRON
elp-55332	142	15	challenging	challenge	VERB
elp-55332	142	16	to	to	PART
elp-55332	142	17	achieve	achieve	VERB
elp-55332	142	18	meaningful	meaningful	ADJ
elp-55332	142	19	compliance	compliance	NOUN
elp-55332	142	20	and	and	CCONJ
elp-55332	142	21	are	be	AUX
elp-55332	142	22	often	often	ADV
elp-55332	142	23	only	only	ADV
elp-55332	142	24	able	able	ADJ
elp-55332	142	25	to	to	PART
elp-55332	142	26	fulfill	fulfill	VERB
elp-55332	142	27	the	the	DET
elp-55332	142	28	formal	formal	ADJ
elp-55332	142	29	requirements	requirement	NOUN
elp-55332	142	30	on	on	ADP
elp-55332	142	31	paper	paper	NOUN
elp-55332	142	32	.	.	PUNCT
elp-55332	143	1	in	in	ADP
elp-55332	143	2	cross	cross	ADJ
elp-55332	143	3	-	-	ADJ
elp-55332	143	4	border	border	ADJ
elp-55332	143	5	cases	case	NOUN
elp-55332	143	6	,	,	PUNCT
elp-55332	143	7	the	the	DET
elp-55332	143	8	compliance	compliance	NOUN
elp-55332	143	9	observation	observation	NOUN
elp-55332	143	10	period	period	NOUN
elp-55332	143	11	may	may	AUX
elp-55332	143	12	need	need	VERB
elp-55332	143	13	to	to	PART
elp-55332	143	14	be	be	AUX
elp-55332	143	15	extended	extend	VERB
elp-55332	143	16	.	.	PUNCT
elp-55332	144	1	for	for	ADP
elp-55332	144	2	example	example	NOUN
elp-55332	144	3	,	,	PUNCT
elp-55332	144	4	in	in	ADP
elp-55332	144	5	cases	case	NOUN
elp-55332	144	6	involving	involve	VERB
elp-55332	144	7	fraudulent	fraudulent	ADJ
elp-55332	144	8	issuance	issuance	NOUN
elp-55332	144	9	of	of	ADP
elp-55332	144	10	vat	vat	NOUN
elp-55332	144	11	invoices	invoice	NOUN
elp-55332	144	12	under	under	ADP
elp-55332	144	13	the	the	DET
elp-55332	144	14	“	"	PUNCT
elp-55332	144	15	two	two	NUM
elp-55332	144	16	-	-	PUNCT
elp-55332	144	17	invoice	invoice	NOUN
elp-55332	144	18	system	system	NOUN
elp-55332	144	19	”	"	PUNCT
elp-55332	144	20	in	in	ADP
elp-55332	144	21	the	the	DET
elp-55332	144	22	pharmaceutical	pharmaceutical	NOUN
elp-55332	144	23	industry	industry	NOUN
elp-55332	144	24	,	,	PUNCT
elp-55332	144	25	companies	company	NOUN
elp-55332	144	26	transition	transition	VERB
elp-55332	144	27	from	from	ADP
elp-55332	144	28	“	"	PUNCT
elp-55332	144	29	low	low	ADJ
elp-55332	144	30	-	-	PUNCT
elp-55332	144	31	invoice	invoice	NOUN
elp-55332	144	32	”	"	PUNCT
elp-55332	144	33	practices	practice	NOUN
elp-55332	144	34	to	to	ADP
elp-55332	144	35	“	"	PUNCT
elp-55332	144	36	high	high	ADJ
elp-55332	144	37	-	-	PUNCT
elp-55332	144	38	invoice	invoice	NOUN
elp-55332	144	39	”	"	PUNCT
elp-55332	144	40	practices	practice	NOUN
elp-55332	144	41	.	.	PUNCT
elp-55332	145	1	previously	previously	ADV
elp-55332	145	2	,	,	PUNCT
elp-55332	145	3	intermediary	intermediary	ADJ
elp-55332	145	4	companies	company	NOUN
elp-55332	145	5	in	in	ADP
elp-55332	145	6	the	the	DET
elp-55332	145	7	chain	chain	NOUN
elp-55332	145	8	would	would	AUX
elp-55332	145	9	issue	issue	VERB
elp-55332	145	10	invoices	invoice	NOUN
elp-55332	145	11	that	that	PRON
elp-55332	145	12	created	create	VERB
elp-55332	145	13	“	"	PUNCT
elp-55332	145	14	sales	sale	NOUN
elp-55332	145	15	expenses	expense	NOUN
elp-55332	145	16	”	"	PUNCT
elp-55332	145	17	or	or	CCONJ
elp-55332	145	18	“	"	PUNCT
elp-55332	145	19	commercial	commercial	ADJ
elp-55332	145	20	bribes	bribe	NOUN
elp-55332	145	21	.	.	PUNCT
elp-55332	145	22	”	"	PUNCT
elp-55332	146	1	however	however	ADV
elp-55332	146	2	,	,	PUNCT
elp-55332	146	3	under	under	ADP
elp-55332	146	4	new	new	ADJ
elp-55332	146	5	practices	practice	NOUN
elp-55332	146	6	,	,	PUNCT
elp-55332	146	7	pharmaceutical	pharmaceutical	NOUN
elp-55332	146	8	companies	company	NOUN
elp-55332	146	9	now	now	ADV
elp-55332	146	10	issue	issue	VERB
elp-55332	146	11	service	service	NOUN
elp-55332	146	12	,	,	PUNCT
elp-55332	146	13	consulting	consulting	NOUN
elp-55332	146	14	,	,	PUNCT
elp-55332	146	15	or	or	CCONJ
elp-55332	146	16	advertising	advertising	NOUN
elp-55332	146	17	invoices	invoice	NOUN
elp-55332	146	18	through	through	ADP
elp-55332	146	19	affiliated	affiliate	VERB
elp-55332	146	20	pharmaceutical	pharmaceutical	ADJ
elp-55332	146	21	consulting	consulting	NOUN
elp-55332	146	22	companies	company	NOUN
elp-55332	146	23	to	to	PART
elp-55332	146	24	offset	offset	VERB
elp-55332	146	25	the	the	DET
elp-55332	146	26	impact	impact	NOUN
elp-55332	146	27	of	of	ADP
elp-55332	146	28	“	"	PUNCT
elp-55332	146	29	high	high	ADJ
elp-55332	146	30	-	-	PUNCT
elp-55332	146	31	invoice	invoice	NOUN
elp-55332	146	32	”	"	PUNCT
elp-55332	146	33	transactions	transaction	NOUN
elp-55332	146	34	.	.	PUNCT
elp-55332	147	1	many	many	ADJ
elp-55332	147	2	of	of	ADP
elp-55332	147	3	these	these	DET
elp-55332	147	4	consulting	consulting	NOUN
elp-55332	147	5	firms	firm	NOUN
elp-55332	147	6	are	be	AUX
elp-55332	147	7	essentially	essentially	ADV
elp-55332	147	8	subsidiaries	subsidiary	NOUN
elp-55332	147	9	of	of	ADP
elp-55332	147	10	the	the	DET
elp-55332	147	11	pharmaceutical	pharmaceutical	ADJ
elp-55332	147	12	companies	company	NOUN
elp-55332	147	13	.	.	PUNCT
elp-55332	148	1	given	give	VERB
elp-55332	148	2	the	the	DET
elp-55332	148	3	greater	great	ADJ
elp-55332	148	4	bay	bay	NOUN
elp-55332	148	5	area	area	NOUN
elp-55332	148	6	’s	’s	PART
elp-55332	148	7	unique	unique	ADJ
elp-55332	148	8	position	position	NOUN
elp-55332	148	9	,	,	PUNCT
elp-55332	148	10	if	if	SCONJ
elp-55332	148	11	an	an	DET
elp-55332	148	12	enterprise	enterprise	NOUN
elp-55332	148	13	and	and	CCONJ
elp-55332	148	14	its	its	PRON
elp-55332	148	15	affiliated	affiliated	ADJ
elp-55332	148	16	companies	company	NOUN
elp-55332	148	17	operate	operate	VERB
elp-55332	148	18	across	across	ADP
elp-55332	148	19	the	the	DET
elp-55332	148	20	three	three	NUM
elp-55332	148	21	jurisdictions	jurisdiction	NOUN
elp-55332	148	22	within	within	ADP
elp-55332	148	23	the	the	DET
elp-55332	148	24	area	area	NOUN
elp-55332	148	25	,	,	PUNCT
elp-55332	148	26	compliance	compliance	NOUN
elp-55332	148	27	observation	observation	NOUN
elp-55332	148	28	www.scholink.org/ojs/index.php/elp	www.scholink.org/ojs/index.php/elp	NOUN
elp-55332	148	29	economics	economic	NOUN
elp-55332	148	30	,	,	PUNCT
elp-55332	148	31	law	law	NOUN
elp-55332	148	32	and	and	CCONJ
elp-55332	148	33	policy	policy	NOUN
elp-55332	148	34	vol	vol	NOUN
elp-55332	148	35	.	.	PUNCT
elp-55332	149	1	7	7	NUM
elp-55332	149	2	,	,	PUNCT
elp-55332	149	3	no	no	INTJ
elp-55332	149	4	.	.	NOUN
elp-55332	149	5	3	3	NUM
elp-55332	149	6	,	,	PUNCT
elp-55332	149	7	2024	2024	NUM
elp-55332	149	8	88	88	NUM
elp-55332	149	9	published	publish	VERB
elp-55332	149	10	by	by	ADP
elp-55332	149	11	scholink	scholink	PROPN
elp-55332	149	12	inc	inc	PROPN
elp-55332	149	13	.	.	PROPN
elp-55332	149	14	becomes	become	VERB
elp-55332	149	15	more	more	ADV
elp-55332	149	16	complex	complex	ADJ
elp-55332	149	17	.	.	PUNCT
elp-55332	150	1	short	short	ADJ
elp-55332	150	2	observation	observation	NOUN
elp-55332	150	3	periods	period	NOUN
elp-55332	150	4	are	be	AUX
elp-55332	150	5	evidently	evidently	ADV
elp-55332	150	6	inadequate	inadequate	ADJ
elp-55332	150	7	for	for	SCONJ
elp-55332	150	8	such	such	ADJ
elp-55332	150	9	enterprises	enterprise	NOUN
elp-55332	150	10	to	to	PART
elp-55332	150	11	meet	meet	VERB
elp-55332	150	12	the	the	DET
elp-55332	150	13	required	require	VERB
elp-55332	150	14	standards	standard	NOUN
elp-55332	150	15	of	of	ADP
elp-55332	150	16	compliance	compliance	NOUN
elp-55332	150	17	rectification	rectification	NOUN
elp-55332	150	18	.	.	PUNCT
elp-55332	151	1	3.2.2	3.2.2	NUM
elp-55332	151	2	specialized	specialized	ADJ
elp-55332	151	3	nature	nature	NOUN
elp-55332	151	4	of	of	ADP
elp-55332	151	5	tax	tax	NOUN
elp-55332	151	6	compliance	compliance	NOUN
elp-55332	151	7	rectification	rectification	NOUN
elp-55332	151	8	tax	tax	NOUN
elp-55332	151	9	compliance	compliance	NOUN
elp-55332	151	10	rectification	rectification	NOUN
elp-55332	151	11	in	in	ADP
elp-55332	151	12	enterprises	enterprise	NOUN
elp-55332	151	13	involves	involve	VERB
elp-55332	151	14	addressing	address	VERB
elp-55332	151	15	numerous	numerous	ADJ
elp-55332	151	16	specific	specific	ADJ
elp-55332	151	17	elements	element	NOUN
elp-55332	151	18	to	to	PART
elp-55332	151	19	mitigate	mitigate	VERB
elp-55332	151	20	and	and	CCONJ
elp-55332	151	21	prevent	prevent	VERB
elp-55332	151	22	tax	tax	NOUN
elp-55332	151	23	violations	violation	NOUN
elp-55332	151	24	.	.	PUNCT
elp-55332	152	1	key	key	ADJ
elp-55332	152	2	areas	area	NOUN
elp-55332	152	3	of	of	ADP
elp-55332	152	4	tax	tax	NOUN
elp-55332	152	5	compliance	compliance	NOUN
elp-55332	152	6	risk	risk	NOUN
elp-55332	152	7	include	include	VERB
elp-55332	152	8	dual	dual	ADJ
elp-55332	152	9	-	-	PUNCT
elp-55332	152	10	contracts	contract	NOUN
elp-55332	152	11	,	,	PUNCT
elp-55332	152	12	off	off	ADP
elp-55332	152	13	-	-	PUNCT
elp-55332	152	14	the	the	DET
elp-55332	152	15	-	-	PUNCT
elp-55332	152	16	books	book	NOUN
elp-55332	152	17	accounts	account	NOUN
elp-55332	152	18	,	,	PUNCT
elp-55332	152	19	commingling	commingle	VERB
elp-55332	152	20	of	of	ADP
elp-55332	152	21	public	public	ADJ
elp-55332	152	22	and	and	CCONJ
elp-55332	152	23	private	private	ADJ
elp-55332	152	24	funds	fund	NOUN
elp-55332	152	25	,	,	PUNCT
elp-55332	152	26	separation	separation	NOUN
elp-55332	152	27	of	of	ADP
elp-55332	152	28	invoices	invoice	NOUN
elp-55332	152	29	and	and	CCONJ
elp-55332	152	30	goods	good	NOUN
elp-55332	152	31	in	in	ADP
elp-55332	152	32	transactions	transaction	NOUN
elp-55332	152	33	,	,	PUNCT
elp-55332	152	34	misuse	misuse	NOUN
elp-55332	152	35	of	of	ADP
elp-55332	152	36	general	general	ADJ
elp-55332	152	37	invoices	invoice	NOUN
elp-55332	152	38	for	for	ADP
elp-55332	152	39	pre	pre	ADJ
elp-55332	152	40	-	-	ADJ
elp-55332	152	41	tax	tax	ADJ
elp-55332	152	42	deductions	deduction	NOUN
elp-55332	152	43	,	,	PUNCT
elp-55332	152	44	and	and	CCONJ
elp-55332	152	45	abuse	abuse	NOUN
elp-55332	152	46	of	of	ADP
elp-55332	152	47	tax	tax	NOUN
elp-55332	152	48	incentives	incentive	NOUN
elp-55332	152	49	.	.	PUNCT
elp-55332	153	1	accounting	accounting	NOUN
elp-55332	153	2	violations	violation	NOUN
elp-55332	153	3	and	and	CCONJ
elp-55332	153	4	tax	tax	NOUN
elp-55332	153	5	violations	violation	NOUN
elp-55332	153	6	are	be	AUX
elp-55332	153	7	often	often	ADV
elp-55332	153	8	interlinked	interlink	VERB
elp-55332	153	9	and	and	CCONJ
elp-55332	153	10	difficult	difficult	ADJ
elp-55332	153	11	to	to	PART
elp-55332	153	12	separate	separate	VERB
elp-55332	153	13	completely	completely	ADV
elp-55332	153	14	.	.	PUNCT
elp-55332	154	1	consequently	consequently	ADV
elp-55332	154	2	,	,	PUNCT
elp-55332	154	3	tax	tax	NOUN
elp-55332	154	4	compliance	compliance	NOUN
elp-55332	154	5	is	be	AUX
elp-55332	154	6	inherently	inherently	ADV
elp-55332	154	7	based	base	VERB
elp-55332	154	8	on	on	ADP
elp-55332	154	9	accounting	accounting	NOUN
elp-55332	154	10	compliance	compliance	NOUN
elp-55332	154	11	,	,	PUNCT
elp-55332	154	12	and	and	CCONJ
elp-55332	154	13	a	a	DET
elp-55332	154	14	tax	tax	NOUN
elp-55332	154	15	compliance	compliance	NOUN
elp-55332	154	16	management	management	NOUN
elp-55332	154	17	system	system	NOUN
elp-55332	154	18	must	must	AUX
elp-55332	154	19	be	be	AUX
elp-55332	154	20	built	build	VERB
elp-55332	154	21	upon	upon	SCONJ
elp-55332	154	22	a	a	DET
elp-55332	154	23	foundation	foundation	NOUN
elp-55332	154	24	of	of	ADP
elp-55332	154	25	accounting	accounting	NOUN
elp-55332	154	26	compliance	compliance	NOUN
elp-55332	154	27	.	.	PUNCT
elp-55332	155	1	the	the	DET
elp-55332	155	2	compliance	compliance	NOUN
elp-55332	155	3	case	case	NOUN
elp-55332	155	4	handling	handle	VERB
elp-55332	155	5	manual	manual	NOUN
elp-55332	155	6	for	for	ADP
elp-55332	155	7	enterprises	enterprise	NOUN
elp-55332	155	8	involved	involve	VERB
elp-55332	155	9	in	in	ADP
elp-55332	155	10	criminal	criminal	ADJ
elp-55332	155	11	cases	case	NOUN
elp-55332	155	12	by	by	ADP
elp-55332	155	13	the	the	DET
elp-55332	155	14	supreme	supreme	PROPN
elp-55332	155	15	people	people	PROPN
elp-55332	155	16	’s	’s	PART
elp-55332	155	17	procuratorate	procuratorate	NOUN
elp-55332	155	18	provides	provide	VERB
elp-55332	155	19	a	a	DET
elp-55332	155	20	model	model	NOUN
elp-55332	155	21	compliance	compliance	NOUN
elp-55332	155	22	rectification	rectification	NOUN
elp-55332	155	23	plan	plan	NOUN
elp-55332	155	24	for	for	ADP
elp-55332	155	25	small	small	ADJ
elp-55332	155	26	enterprises	enterprise	NOUN
elp-55332	155	27	involved	involve	VERB
elp-55332	155	28	in	in	ADP
elp-55332	155	29	fraudulent	fraudulent	ADJ
elp-55332	155	30	issuance	issuance	NOUN
elp-55332	155	31	of	of	ADP
elp-55332	155	32	vat	vat	NOUN
elp-55332	155	33	invoices	invoice	NOUN
elp-55332	155	34	,	,	PUNCT
elp-55332	155	35	illustrating	illustrate	VERB
elp-55332	155	36	the	the	DET
elp-55332	155	37	integration	integration	NOUN
elp-55332	155	38	of	of	ADP
elp-55332	155	39	financial	financial	ADJ
elp-55332	155	40	and	and	CCONJ
elp-55332	155	41	tax	tax	NOUN
elp-55332	155	42	compliance	compliance	NOUN
elp-55332	155	43	.	.	PUNCT
elp-55332	156	1	the	the	DET
elp-55332	156	2	plan	plan	NOUN
elp-55332	156	3	includes	include	VERB
elp-55332	156	4	three	three	NUM
elp-55332	156	5	main	main	ADJ
elp-55332	156	6	sections	section	NOUN
elp-55332	156	7	:	:	PUNCT
elp-55332	156	8	identification	identification	NOUN
elp-55332	156	9	and	and	CCONJ
elp-55332	156	10	assessment	assessment	NOUN
elp-55332	156	11	of	of	ADP
elp-55332	156	12	criminal	criminal	ADJ
elp-55332	156	13	tax	tax	NOUN
elp-55332	156	14	-	-	PUNCT
elp-55332	156	15	related	relate	VERB
elp-55332	156	16	legal	legal	ADJ
elp-55332	156	17	risk	risk	NOUN
elp-55332	156	18	points	point	NOUN
elp-55332	156	19	,	,	PUNCT
elp-55332	156	20	establishment	establishment	NOUN
elp-55332	156	21	of	of	ADP
elp-55332	156	22	a	a	DET
elp-55332	156	23	specialized	specialized	ADJ
elp-55332	156	24	tax	tax	NOUN
elp-55332	156	25	compliance	compliance	NOUN
elp-55332	156	26	management	management	NOUN
elp-55332	156	27	system	system	NOUN
elp-55332	156	28	,	,	PUNCT
elp-55332	156	29	and	and	CCONJ
elp-55332	156	30	system	system	NOUN
elp-55332	156	31	application	application	NOUN
elp-55332	156	32	.	.	PUNCT
elp-55332	157	1	the	the	DET
elp-55332	157	2	risk	risk	NOUN
elp-55332	157	3	identification	identification	NOUN
elp-55332	157	4	and	and	CCONJ
elp-55332	157	5	assessment	assessment	NOUN
elp-55332	157	6	section	section	NOUN
elp-55332	157	7	lists	list	VERB
elp-55332	157	8	16	16	NUM
elp-55332	157	9	risk	risk	NOUN
elp-55332	157	10	points	point	NOUN
elp-55332	157	11	.	.	PUNCT
elp-55332	158	1	the	the	DET
elp-55332	158	2	specialized	specialized	ADJ
elp-55332	158	3	tax	tax	NOUN
elp-55332	158	4	compliance	compliance	NOUN
elp-55332	158	5	management	management	NOUN
elp-55332	158	6	system	system	NOUN
elp-55332	158	7	covers	cover	VERB
elp-55332	158	8	six	six	NUM
elp-55332	158	9	parts	part	NOUN
elp-55332	158	10	:	:	PUNCT
elp-55332	158	11	roles	role	NOUN
elp-55332	158	12	and	and	CCONJ
elp-55332	158	13	responsibilities	responsibility	NOUN
elp-55332	158	14	of	of	ADP
elp-55332	158	15	compliance	compliance	NOUN
elp-55332	158	16	management	management	NOUN
elp-55332	158	17	,	,	PUNCT
elp-55332	158	18	risk	risk	NOUN
elp-55332	158	19	identification	identification	NOUN
elp-55332	158	20	and	and	CCONJ
elp-55332	158	21	monitoring	monitoring	NOUN
elp-55332	158	22	,	,	PUNCT
elp-55332	158	23	violation	violation	NOUN
elp-55332	158	24	response	response	NOUN
elp-55332	158	25	and	and	CCONJ
elp-55332	158	26	compliance	compliance	NOUN
elp-55332	158	27	improvement	improvement	NOUN
elp-55332	158	28	,	,	PUNCT
elp-55332	158	29	and	and	CCONJ
elp-55332	158	30	guidelines	guideline	NOUN
elp-55332	158	31	for	for	ADP
elp-55332	158	32	tax	tax	NOUN
elp-55332	158	33	compliance	compliance	NOUN
elp-55332	158	34	management	management	NOUN
elp-55332	158	35	.	.	PUNCT
elp-55332	159	1	the	the	DET
elp-55332	159	2	system	system	NOUN
elp-55332	159	3	encompasses	encompass	VERB
elp-55332	159	4	detailed	detailed	ADJ
elp-55332	159	5	requirements	requirement	NOUN
elp-55332	159	6	for	for	ADP
elp-55332	159	7	organizational	organizational	ADJ
elp-55332	159	8	structure	structure	NOUN
elp-55332	159	9	,	,	PUNCT
elp-55332	159	10	departmental	departmental	ADJ
elp-55332	159	11	management	management	NOUN
elp-55332	159	12	,	,	PUNCT
elp-55332	159	13	company	company	NOUN
elp-55332	159	14	bookkeeping	bookkeeping	NOUN
elp-55332	159	15	,	,	PUNCT
elp-55332	159	16	procurement	procurement	NOUN
elp-55332	159	17	and	and	CCONJ
elp-55332	159	18	reimbursement	reimbursement	NOUN
elp-55332	159	19	management	management	NOUN
elp-55332	159	20	,	,	PUNCT
elp-55332	159	21	warehouse	warehouse	NOUN
elp-55332	159	22	management	management	NOUN
elp-55332	159	23	,	,	PUNCT
elp-55332	159	24	and	and	CCONJ
elp-55332	159	25	erp	erp	PROPN
elp-55332	159	26	financial	financial	ADJ
elp-55332	159	27	system	system	NOUN
elp-55332	159	28	management	management	NOUN
elp-55332	159	29	.	.	PUNCT
elp-55332	160	1	additionally	additionally	ADV
elp-55332	160	2	,	,	PUNCT
elp-55332	160	3	the	the	DET
elp-55332	160	4	sample	sample	NOUN
elp-55332	160	5	compliance	compliance	NOUN
elp-55332	160	6	management	management	NOUN
elp-55332	160	7	system	system	NOUN
elp-55332	160	8	includes	include	VERB
elp-55332	160	9	specific	specific	ADJ
elp-55332	160	10	policies	policy	NOUN
elp-55332	160	11	for	for	ADP
elp-55332	160	12	tax	tax	NOUN
elp-55332	160	13	risk	risk	NOUN
elp-55332	160	14	management	management	NOUN
elp-55332	160	15	,	,	PUNCT
elp-55332	160	16	financial	financial	ADJ
elp-55332	160	17	management	management	NOUN
elp-55332	160	18	,	,	PUNCT
elp-55332	160	19	and	and	CCONJ
elp-55332	160	20	invoice	invoice	NOUN
elp-55332	160	21	management	management	NOUN
elp-55332	160	22	.	.	PUNCT
elp-55332	161	1	in	in	ADP
elp-55332	161	2	essence	essence	NOUN
elp-55332	161	3	,	,	PUNCT
elp-55332	161	4	tax	tax	NOUN
elp-55332	161	5	compliance	compliance	NOUN
elp-55332	161	6	rectification	rectification	NOUN
elp-55332	161	7	for	for	ADP
elp-55332	161	8	small	small	ADJ
elp-55332	161	9	enterprises	enterprise	NOUN
elp-55332	161	10	becomes	become	VERB
elp-55332	161	11	a	a	DET
elp-55332	161	12	systematic	systematic	ADJ
elp-55332	161	13	corporate	corporate	ADJ
elp-55332	161	14	governance	governance	NOUN
elp-55332	161	15	project	project	NOUN
elp-55332	161	16	.	.	PUNCT
elp-55332	162	1	however	however	ADV
elp-55332	162	2	,	,	PUNCT
elp-55332	162	3	in	in	ADP
elp-55332	162	4	the	the	DET
elp-55332	162	5	compliance	compliance	NOUN
elp-55332	162	6	management	management	NOUN
elp-55332	162	7	implementation	implementation	NOUN
elp-55332	162	8	plan	plan	NOUN
elp-55332	162	9	’s	’s	PART
elp-55332	162	10	timeline	timeline	NOUN
elp-55332	162	11	,	,	PUNCT
elp-55332	162	12	all	all	DET
elp-55332	162	13	the	the	DET
elp-55332	162	14	above	above	ADJ
elp-55332	162	15	rectifications	rectification	NOUN
elp-55332	162	16	are	be	AUX
elp-55332	162	17	scheduled	schedule	VERB
elp-55332	162	18	to	to	PART
elp-55332	162	19	be	be	AUX
elp-55332	162	20	completed	complete	VERB
elp-55332	162	21	within	within	ADP
elp-55332	162	22	five	five	NUM
elp-55332	162	23	months	month	NOUN
elp-55332	162	24	.	.	PUNCT
elp-55332	163	1	such	such	DET
elp-55332	163	2	an	an	DET
elp-55332	163	3	extensive	extensive	ADJ
elp-55332	163	4	corporate	corporate	ADJ
elp-55332	163	5	governance	governance	NOUN
elp-55332	163	6	effort	effort	NOUN
elp-55332	163	7	is	be	AUX
elp-55332	163	8	challenging	challenge	VERB
elp-55332	163	9	for	for	ADP
elp-55332	163	10	small	small	ADJ
elp-55332	163	11	and	and	CCONJ
elp-55332	163	12	medium	medium	ADJ
elp-55332	163	13	enterprises	enterprise	NOUN
elp-55332	163	14	(	(	PUNCT
elp-55332	163	15	smes	sme	NOUN
elp-55332	163	16	)	)	PUNCT
elp-55332	163	17	to	to	PART
elp-55332	163	18	implement	implement	VERB
elp-55332	163	19	effectively	effectively	ADV
elp-55332	163	20	within	within	ADP
elp-55332	163	21	the	the	DET
elp-55332	163	22	allotted	allotted	ADJ
elp-55332	163	23	time	time	NOUN
elp-55332	163	24	.	.	PUNCT
elp-55332	164	1	other	other	ADJ
elp-55332	164	2	limitations	limitation	NOUN
elp-55332	164	3	in	in	ADP
elp-55332	164	4	smes	sme	NOUN
elp-55332	164	5	,	,	PUNCT
elp-55332	164	6	beyond	beyond	ADP
elp-55332	164	7	time	time	NOUN
elp-55332	164	8	constraints	constraint	NOUN
elp-55332	164	9	,	,	PUNCT
elp-55332	164	10	may	may	AUX
elp-55332	164	11	also	also	ADV
elp-55332	164	12	hinder	hinder	VERB
elp-55332	164	13	them	they	PRON
elp-55332	164	14	from	from	ADP
elp-55332	164	15	achieving	achieve	VERB
elp-55332	164	16	substantive	substantive	ADJ
elp-55332	164	17	compliance	compliance	NOUN
elp-55332	164	18	.	.	PUNCT
elp-55332	165	1	a	a	DET
elp-55332	165	2	search	search	NOUN
elp-55332	165	3	of	of	ADP
elp-55332	165	4	guangdong	guangdong	PROPN
elp-55332	165	5	province	province	PROPN
elp-55332	165	6	’s	’s	PART
elp-55332	165	7	tax	tax	NOUN
elp-55332	165	8	compliance	compliance	NOUN
elp-55332	165	9	non	non	ADJ
elp-55332	165	10	-	-	ADJ
elp-55332	165	11	prosecution	prosecution	NOUN
elp-55332	165	12	decisions	decision	NOUN
elp-55332	165	13	in	in	ADP
elp-55332	165	14	the	the	DET
elp-55332	165	15	alpha	alpha	NOUN
elp-55332	165	16	database	database	NOUN
elp-55332	165	17	indicates	indicate	VERB
elp-55332	165	18	that	that	SCONJ
elp-55332	165	19	most	most	ADJ
elp-55332	165	20	cases	case	NOUN
elp-55332	165	21	involve	involve	VERB
elp-55332	165	22	smes	sme	NOUN
elp-55332	165	23	.	.	PUNCT
elp-55332	166	1	however	however	ADV
elp-55332	166	2	,	,	PUNCT
elp-55332	166	3	these	these	DET
elp-55332	166	4	decisions	decision	NOUN
elp-55332	166	5	generally	generally	ADV
elp-55332	166	6	lack	lack	VERB
elp-55332	166	7	information	information	NOUN
elp-55332	166	8	on	on	ADP
elp-55332	166	9	the	the	DET
elp-55332	166	10	compliance	compliance	NOUN
elp-55332	166	11	rectification	rectification	NOUN
elp-55332	166	12	process	process	NOUN
elp-55332	166	13	.	.	PUNCT
elp-55332	167	1	given	give	VERB
elp-55332	167	2	the	the	DET
elp-55332	167	3	supreme	supreme	PROPN
elp-55332	167	4	people	people	PROPN
elp-55332	167	5	’s	’s	PART
elp-55332	167	6	procuratorate	procuratorate	PROPN
elp-55332	167	7	’s	’s	PART
elp-55332	167	8	extensive	extensive	ADJ
elp-55332	167	9	compliance	compliance	NOUN
elp-55332	167	10	guidelines	guideline	NOUN
elp-55332	167	11	,	,	PUNCT
elp-55332	167	12	smes	sme	NOUN
elp-55332	167	13	without	without	ADP
elp-55332	167	14	the	the	DET
elp-55332	167	15	resources	resource	NOUN
elp-55332	167	16	for	for	ADP
elp-55332	167	17	comprehensive	comprehensive	ADJ
elp-55332	167	18	compliance	compliance	NOUN
elp-55332	167	19	implementation	implementation	NOUN
elp-55332	167	20	may	may	AUX
elp-55332	167	21	struggle	struggle	VERB
elp-55332	167	22	to	to	PART
elp-55332	167	23	achieve	achieve	VERB
elp-55332	167	24	even	even	ADV
elp-55332	167	25	basic	basic	ADJ
elp-55332	167	26	paper	paper	NOUN
elp-55332	167	27	compliance	compliance	NOUN
elp-55332	167	28	.	.	PUNCT
elp-55332	168	1	these	these	DET
elp-55332	168	2	issues	issue	NOUN
elp-55332	168	3	ultimately	ultimately	ADV
elp-55332	168	4	impact	impact	VERB
elp-55332	168	5	the	the	DET
elp-55332	168	6	intended	intend	VERB
elp-55332	168	7	goals	goal	NOUN
elp-55332	168	8	of	of	ADP
elp-55332	168	9	compliance	compliance	NOUN
elp-55332	168	10	-	-	PUNCT
elp-55332	168	11	based	base	VERB
elp-55332	168	12	non	non	NOUN
elp-55332	168	13	-	-	NOUN
elp-55332	168	14	prosecution	prosecution	NOUN
elp-55332	168	15	,	,	PUNCT
elp-55332	168	16	reducing	reduce	VERB
elp-55332	168	17	the	the	DET
elp-55332	168	18	preventative	preventative	ADJ
elp-55332	168	19	effectiveness	effectiveness	NOUN
elp-55332	168	20	of	of	ADP
elp-55332	168	21	compliance	compliance	NOUN
elp-55332	168	22	rectification	rectification	NOUN
elp-55332	168	23	.	.	PUNCT
elp-55332	169	1	www.scholink.org/ojs/index.php/elp	www.scholink.org/ojs/index.php/elp	NOUN
elp-55332	169	2	economics	economic	NOUN
elp-55332	169	3	,	,	PUNCT
elp-55332	169	4	law	law	NOUN
elp-55332	169	5	and	and	CCONJ
elp-55332	169	6	policy	policy	NOUN
elp-55332	169	7	vol	vol	NOUN
elp-55332	169	8	.	.	PUNCT
elp-55332	170	1	7	7	NUM
elp-55332	170	2	,	,	PUNCT
elp-55332	170	3	no	no	INTJ
elp-55332	170	4	.	.	NOUN
elp-55332	170	5	3	3	NUM
elp-55332	170	6	,	,	PUNCT
elp-55332	170	7	2024	2024	NUM
elp-55332	170	8	89	89	NUM
elp-55332	170	9	published	publish	VERB
elp-55332	170	10	by	by	ADP
elp-55332	170	11	scholink	scholink	PROPN
elp-55332	170	12	inc	inc	PROPN
elp-55332	170	13	.	.	PROPN
elp-55332	170	14	3.3	3.3	NUM
elp-55332	170	15	ambiguities	ambiguity	NOUN
elp-55332	170	16	in	in	ADP
elp-55332	170	17	the	the	DET
elp-55332	170	18	evaluation	evaluation	NOUN
elp-55332	170	19	mechanism	mechanism	NOUN
elp-55332	170	20	and	and	CCONJ
elp-55332	170	21	their	their	PRON
elp-55332	170	22	impact	impact	NOUN
elp-55332	170	23	on	on	ADP
elp-55332	170	24	achieving	achieve	VERB
elp-55332	170	25	compliance	compliance	NOUN
elp-55332	170	26	rectification	rectification	NOUN
elp-55332	170	27	objectives	objective	VERB
elp-55332	170	28	3.3.1	3.3.1	NUM
elp-55332	170	29	ambiguity	ambiguity	NOUN
elp-55332	170	30	in	in	ADP
elp-55332	170	31	evaluation	evaluation	NOUN
elp-55332	170	32	bodies	body	NOUN
elp-55332	170	33	according	accord	VERB
elp-55332	170	34	to	to	ADP
elp-55332	170	35	national	national	ADJ
elp-55332	170	36	-	-	PUNCT
elp-55332	170	37	level	level	NOUN
elp-55332	170	38	guidelines	guideline	NOUN
elp-55332	170	39	,	,	PUNCT
elp-55332	170	40	upon	upon	SCONJ
elp-55332	170	41	the	the	DET
elp-55332	170	42	completion	completion	NOUN
elp-55332	170	43	of	of	ADP
elp-55332	170	44	the	the	DET
elp-55332	170	45	compliance	compliance	NOUN
elp-55332	170	46	observation	observation	NOUN
elp-55332	170	47	period	period	NOUN
elp-55332	170	48	,	,	PUNCT
elp-55332	170	49	third	third	ADJ
elp-55332	170	50	-	-	PUNCT
elp-55332	170	51	party	party	NOUN
elp-55332	170	52	organizations	organization	NOUN
elp-55332	170	53	are	be	AUX
elp-55332	170	54	responsible	responsible	ADJ
elp-55332	170	55	for	for	ADP
elp-55332	170	56	conducting	conduct	VERB
elp-55332	170	57	a	a	DET
elp-55332	170	58	comprehensive	comprehensive	ADJ
elp-55332	170	59	review	review	NOUN
elp-55332	170	60	,	,	PUNCT
elp-55332	170	61	evaluation	evaluation	NOUN
elp-55332	170	62	,	,	PUNCT
elp-55332	170	63	and	and	CCONJ
elp-55332	170	64	assessment	assessment	NOUN
elp-55332	170	65	of	of	ADP
elp-55332	170	66	the	the	DET
elp-55332	170	67	final	final	ADJ
elp-55332	170	68	compliance	compliance	NOUN
elp-55332	170	69	outcomes	outcome	NOUN
elp-55332	170	70	of	of	ADP
elp-55332	170	71	the	the	DET
elp-55332	170	72	enterprises	enterprise	NOUN
elp-55332	170	73	involved	involve	VERB
elp-55332	170	74	in	in	ADP
elp-55332	170	75	criminal	criminal	ADJ
elp-55332	170	76	cases	case	NOUN
elp-55332	170	77	.	.	PUNCT
elp-55332	171	1	the	the	DET
elp-55332	171	2	results	result	NOUN
elp-55332	171	3	of	of	ADP
elp-55332	171	4	these	these	DET
elp-55332	171	5	evaluations	evaluation	NOUN
elp-55332	171	6	serve	serve	VERB
elp-55332	171	7	as	as	ADP
elp-55332	171	8	an	an	DET
elp-55332	171	9	important	important	ADJ
elp-55332	171	10	reference	reference	NOUN
elp-55332	171	11	for	for	ADP
elp-55332	171	12	the	the	DET
elp-55332	171	13	people	people	NOUN
elp-55332	171	14	’s	’s	PART
elp-55332	171	15	procuratorate	procuratorate	NOUN
elp-55332	171	16	in	in	ADP
elp-55332	171	17	making	make	VERB
elp-55332	171	18	final	final	ADJ
elp-55332	171	19	decisions	decision	NOUN
elp-55332	171	20	.	.	PUNCT
elp-55332	172	1	based	base	VERB
elp-55332	172	2	on	on	ADP
elp-55332	172	3	publicly	publicly	ADV
elp-55332	172	4	available	available	ADJ
elp-55332	172	5	information	information	NOUN
elp-55332	172	6	,	,	PUNCT
elp-55332	172	7	the	the	DET
elp-55332	172	8	professional	professional	ADJ
elp-55332	172	9	personnel	personnel	NOUN
elp-55332	172	10	within	within	ADP
elp-55332	172	11	third	third	ADJ
elp-55332	172	12	-	-	PUNCT
elp-55332	172	13	party	party	NOUN
elp-55332	172	14	organizations	organization	NOUN
elp-55332	172	15	for	for	ADP
elp-55332	172	16	compliance	compliance	NOUN
elp-55332	172	17	assessment	assessment	NOUN
elp-55332	172	18	in	in	ADP
elp-55332	172	19	guangdong	guangdong	PROPN
elp-55332	172	20	province	province	PROPN
elp-55332	172	21	largely	largely	ADV
elp-55332	172	22	consist	consist	VERB
elp-55332	172	23	of	of	ADP
elp-55332	172	24	practitioners	practitioner	NOUN
elp-55332	172	25	from	from	ADP
elp-55332	172	26	law	law	NOUN
elp-55332	172	27	firms	firm	NOUN
elp-55332	172	28	,	,	PUNCT
elp-55332	172	29	accounting	accounting	NOUN
elp-55332	172	30	firms	firm	NOUN
elp-55332	172	31	,	,	PUNCT
elp-55332	172	32	tax	tax	NOUN
elp-55332	172	33	advisory	advisory	ADJ
elp-55332	172	34	firms	firm	NOUN
elp-55332	172	35	,	,	PUNCT
elp-55332	172	36	universities	university	NOUN
elp-55332	172	37	,	,	PUNCT
elp-55332	172	38	or	or	CCONJ
elp-55332	172	39	specialized	specialized	ADJ
elp-55332	172	40	consulting	consulting	NOUN
elp-55332	172	41	companies	company	NOUN
elp-55332	172	42	,	,	PUNCT
elp-55332	172	43	with	with	ADP
elp-55332	172	44	very	very	ADV
elp-55332	172	45	limited	limited	ADJ
elp-55332	172	46	representation	representation	NOUN
elp-55332	172	47	from	from	ADP
elp-55332	172	48	administrative	administrative	ADJ
elp-55332	172	49	agencies	agency	NOUN
elp-55332	172	50	,	,	PUNCT
elp-55332	172	51	and	and	CCONJ
elp-55332	172	52	virtually	virtually	ADV
elp-55332	172	53	no	no	DET
elp-55332	172	54	participation	participation	NOUN
elp-55332	172	55	from	from	ADP
elp-55332	172	56	professionals	professional	NOUN
elp-55332	172	57	within	within	ADP
elp-55332	172	58	tax	tax	NOUN
elp-55332	172	59	authorities	authority	NOUN
elp-55332	172	60	.	.	PUNCT
elp-55332	173	1	this	this	DET
elp-55332	173	2	composition	composition	NOUN
elp-55332	173	3	issue	issue	NOUN
elp-55332	173	4	also	also	ADV
elp-55332	173	5	exists	exist	VERB
elp-55332	173	6	within	within	ADP
elp-55332	173	7	local	local	ADJ
elp-55332	173	8	third	third	ADJ
elp-55332	173	9	-	-	PUNCT
elp-55332	173	10	party	party	NOUN
elp-55332	173	11	organizations	organization	NOUN
elp-55332	173	12	in	in	ADP
elp-55332	173	13	shenzhen	shenzhen	PROPN
elp-55332	173	14	and	and	CCONJ
elp-55332	173	15	other	other	ADJ
elp-55332	173	16	mainland	mainland	NOUN
elp-55332	173	17	cities	city	NOUN
elp-55332	173	18	in	in	ADP
elp-55332	173	19	the	the	DET
elp-55332	173	20	greater	great	ADJ
elp-55332	173	21	bay	bay	NOUN
elp-55332	173	22	area	area	NOUN
elp-55332	173	23	.	.	PUNCT
elp-55332	174	1	in	in	ADP
elp-55332	174	2	tax	tax	NOUN
elp-55332	174	3	compliance	compliance	NOUN
elp-55332	174	4	rectification	rectification	NOUN
elp-55332	174	5	for	for	ADP
elp-55332	174	6	enterprises	enterprise	NOUN
elp-55332	174	7	,	,	PUNCT
elp-55332	174	8	it	it	PRON
elp-55332	174	9	is	be	AUX
elp-55332	174	10	necessary	necessary	ADJ
elp-55332	174	11	to	to	PART
elp-55332	174	12	cease	cease	VERB
elp-55332	174	13	all	all	DET
elp-55332	174	14	tax	tax	NOUN
elp-55332	174	15	-	-	PUNCT
elp-55332	174	16	related	relate	VERB
elp-55332	174	17	violations	violation	NOUN
elp-55332	174	18	,	,	PUNCT
elp-55332	174	19	as	as	ADV
elp-55332	174	20	well	well	ADV
elp-55332	174	21	as	as	ADP
elp-55332	174	22	pay	pay	VERB
elp-55332	174	23	outstanding	outstanding	ADJ
elp-55332	174	24	taxes	taxis	NOUN
elp-55332	174	25	,	,	PUNCT
elp-55332	174	26	late	late	ADJ
elp-55332	174	27	fees	fee	NOUN
elp-55332	174	28	,	,	PUNCT
elp-55332	174	29	and	and	CCONJ
elp-55332	174	30	fines	fine	NOUN
elp-55332	174	31	.	.	PUNCT
elp-55332	175	1	determining	determine	VERB
elp-55332	175	2	whether	whether	SCONJ
elp-55332	175	3	these	these	DET
elp-55332	175	4	actions	action	NOUN
elp-55332	175	5	have	have	AUX
elp-55332	175	6	been	be	AUX
elp-55332	175	7	properly	properly	ADV
elp-55332	175	8	implemented	implement	VERB
elp-55332	175	9	requires	require	VERB
elp-55332	175	10	confirmation	confirmation	NOUN
elp-55332	175	11	from	from	ADP
elp-55332	175	12	tax	tax	NOUN
elp-55332	175	13	authorities	authority	NOUN
elp-55332	175	14	.	.	PUNCT
elp-55332	176	1	the	the	DET
elp-55332	176	2	process	process	NOUN
elp-55332	176	3	also	also	ADV
elp-55332	176	4	involves	involve	VERB
elp-55332	176	5	the	the	DET
elp-55332	176	6	imposition	imposition	NOUN
elp-55332	176	7	of	of	ADP
elp-55332	176	8	criminal	criminal	ADJ
elp-55332	176	9	fines	fine	NOUN
elp-55332	176	10	by	by	ADP
elp-55332	176	11	the	the	DET
elp-55332	176	12	procuratorial	procuratorial	ADJ
elp-55332	176	13	authorities	authority	NOUN
elp-55332	176	14	during	during	ADP
elp-55332	176	15	the	the	DET
elp-55332	176	16	prosecution	prosecution	NOUN
elp-55332	176	17	review	review	NOUN
elp-55332	176	18	phase	phase	NOUN
elp-55332	176	19	,	,	PUNCT
elp-55332	176	20	raising	raise	VERB
elp-55332	176	21	issues	issue	NOUN
elp-55332	176	22	regarding	regard	VERB
elp-55332	176	23	the	the	DET
elp-55332	176	24	principle	principle	NOUN
elp-55332	176	25	of	of	ADP
elp-55332	176	26	“	"	PUNCT
elp-55332	176	27	no	no	DET
elp-55332	176	28	double	double	ADJ
elp-55332	176	29	punishment	punishment	NOUN
elp-55332	176	30	”	"	PUNCT
elp-55332	176	31	(	(	PUNCT
elp-55332	176	32	nonbis	nonbis	ADV
elp-55332	176	33	in	in	ADP
elp-55332	176	34	idem	idem	PROPN
elp-55332	176	35	)	)	PUNCT
elp-55332	176	36	and	and	CCONJ
elp-55332	176	37	the	the	DET
elp-55332	176	38	coordination	coordination	NOUN
elp-55332	176	39	between	between	ADP
elp-55332	176	40	the	the	DET
elp-55332	176	41	tax	tax	NOUN
elp-55332	176	42	and	and	CCONJ
elp-55332	176	43	judicial	judicial	ADJ
elp-55332	176	44	authorities	authority	NOUN
elp-55332	176	45	.	.	PUNCT
elp-55332	177	1	the	the	DET
elp-55332	177	2	supervision	supervision	NOUN
elp-55332	177	3	of	of	ADP
elp-55332	177	4	tax	tax	NOUN
elp-55332	177	5	compliance	compliance	NOUN
elp-55332	177	6	rectification	rectification	NOUN
elp-55332	177	7	should	should	AUX
elp-55332	177	8	ideally	ideally	ADV
elp-55332	177	9	be	be	AUX
elp-55332	177	10	jointly	jointly	ADV
elp-55332	177	11	conducted	conduct	VERB
elp-55332	177	12	by	by	ADP
elp-55332	177	13	both	both	DET
elp-55332	177	14	procuratorial	procuratorial	ADJ
elp-55332	177	15	and	and	CCONJ
elp-55332	177	16	tax	tax	NOUN
elp-55332	177	17	authorities	authority	NOUN
elp-55332	177	18	.	.	PUNCT
elp-55332	178	1	therefore	therefore	ADV
elp-55332	178	2	,	,	PUNCT
elp-55332	178	3	the	the	DET
elp-55332	178	4	absence	absence	NOUN
elp-55332	178	5	of	of	ADP
elp-55332	178	6	tax	tax	NOUN
elp-55332	178	7	authorities	authority	NOUN
elp-55332	178	8	within	within	ADP
elp-55332	178	9	the	the	DET
elp-55332	178	10	evaluation	evaluation	NOUN
elp-55332	178	11	bodies	body	NOUN
elp-55332	178	12	hampers	hamper	VERB
elp-55332	178	13	effective	effective	ADJ
elp-55332	178	14	communication	communication	NOUN
elp-55332	178	15	and	and	CCONJ
elp-55332	178	16	implementation	implementation	NOUN
elp-55332	178	17	of	of	ADP
elp-55332	178	18	compliance	compliance	NOUN
elp-55332	178	19	rectification	rectification	NOUN
elp-55332	178	20	efforts	effort	NOUN
elp-55332	178	21	.	.	PUNCT
elp-55332	179	1	3.3.2	3.3.2	NUM
elp-55332	179	2	ambiguity	ambiguity	NOUN
elp-55332	179	3	in	in	ADP
elp-55332	179	4	evaluation	evaluation	NOUN
elp-55332	179	5	standards	standard	NOUN
elp-55332	179	6	while	while	SCONJ
elp-55332	179	7	the	the	DET
elp-55332	179	8	offenses	offense	NOUN
elp-55332	179	9	involved	involve	VERB
elp-55332	179	10	in	in	ADP
elp-55332	179	11	tax	tax	NOUN
elp-55332	179	12	-	-	PUNCT
elp-55332	179	13	related	relate	VERB
elp-55332	179	14	cases	case	NOUN
elp-55332	179	15	and	and	CCONJ
elp-55332	179	16	the	the	DET
elp-55332	179	17	focus	focus	NOUN
elp-55332	179	18	areas	area	NOUN
elp-55332	179	19	of	of	ADP
elp-55332	179	20	compliance	compliance	NOUN
elp-55332	179	21	rectification	rectification	NOUN
elp-55332	179	22	vary	vary	NOUN
elp-55332	179	23	,	,	PUNCT
elp-55332	179	24	tax	tax	NOUN
elp-55332	179	25	compliance	compliance	NOUN
elp-55332	179	26	still	still	ADV
elp-55332	179	27	requires	require	VERB
elp-55332	179	28	an	an	DET
elp-55332	179	29	integrated	integrated	ADJ
elp-55332	179	30	approach	approach	NOUN
elp-55332	179	31	to	to	ADP
elp-55332	179	32	financial	financial	ADJ
elp-55332	179	33	and	and	CCONJ
elp-55332	179	34	tax	tax	NOUN
elp-55332	179	35	compliance	compliance	NOUN
elp-55332	179	36	.	.	PUNCT
elp-55332	180	1	currently	currently	ADV
elp-55332	180	2	,	,	PUNCT
elp-55332	180	3	neither	neither	CCONJ
elp-55332	180	4	national	national	ADJ
elp-55332	180	5	-	-	PUNCT
elp-55332	180	6	level	level	NOUN
elp-55332	180	7	guidelines	guideline	NOUN
elp-55332	180	8	nor	nor	CCONJ
elp-55332	180	9	available	available	ADJ
elp-55332	180	10	information	information	NOUN
elp-55332	180	11	on	on	ADP
elp-55332	180	12	compliance	compliance	NOUN
elp-55332	180	13	in	in	ADP
elp-55332	180	14	non	non	ADJ
elp-55332	180	15	-	-	ADJ
elp-55332	180	16	prosecution	prosecution	NOUN
elp-55332	180	17	cases	case	NOUN
elp-55332	180	18	provide	provide	VERB
elp-55332	180	19	specific	specific	ADJ
elp-55332	180	20	standards	standard	NOUN
elp-55332	180	21	for	for	ADP
elp-55332	180	22	granting	grant	VERB
elp-55332	180	23	lenient	lenient	ADJ
elp-55332	180	24	treatment	treatment	NOUN
elp-55332	180	25	through	through	ADP
elp-55332	180	26	non	non	ADJ
elp-55332	180	27	-	-	NOUN
elp-55332	180	28	prosecution	prosecution	NOUN
elp-55332	180	29	when	when	SCONJ
elp-55332	180	30	an	an	DET
elp-55332	180	31	enterprise	enterprise	NOUN
elp-55332	180	32	achieves	achieve	VERB
elp-55332	180	33	compliance	compliance	NOUN
elp-55332	180	34	through	through	ADP
elp-55332	180	35	a	a	DET
elp-55332	180	36	guilty	guilty	ADJ
elp-55332	180	37	plea	plea	NOUN
elp-55332	180	38	and	and	CCONJ
elp-55332	180	39	rectification	rectification	NOUN
elp-55332	180	40	.	.	PUNCT
elp-55332	181	1	additionally	additionally	ADV
elp-55332	181	2	,	,	PUNCT
elp-55332	181	3	there	there	PRON
elp-55332	181	4	is	be	VERB
elp-55332	181	5	no	no	DET
elp-55332	181	6	guidance	guidance	NOUN
elp-55332	181	7	on	on	ADP
elp-55332	181	8	whether	whether	SCONJ
elp-55332	181	9	partial	partial	ADJ
elp-55332	181	10	compliance	compliance	NOUN
elp-55332	181	11	achievement	achievement	NOUN
elp-55332	181	12	would	would	AUX
elp-55332	181	13	result	result	VERB
elp-55332	181	14	in	in	ADP
elp-55332	181	15	different	different	ADJ
elp-55332	181	16	levels	level	NOUN
elp-55332	181	17	of	of	ADP
elp-55332	181	18	rectification	rectification	NOUN
elp-55332	181	19	incentives	incentive	NOUN
elp-55332	181	20	.	.	PUNCT
elp-55332	182	1	enterprises	enterprise	NOUN
elp-55332	182	2	that	that	PRON
elp-55332	182	3	consider	consider	VERB
elp-55332	182	4	applying	apply	VERB
elp-55332	182	5	for	for	ADP
elp-55332	182	6	compliance	compliance	NOUN
elp-55332	182	7	rectification	rectification	NOUN
elp-55332	182	8	lack	lack	NOUN
elp-55332	182	9	a	a	DET
elp-55332	182	10	clear	clear	ADJ
elp-55332	182	11	basis	basis	NOUN
elp-55332	182	12	for	for	ADP
elp-55332	182	13	estimating	estimate	VERB
elp-55332	182	14	the	the	DET
elp-55332	182	15	costs	cost	NOUN
elp-55332	182	16	and	and	CCONJ
elp-55332	182	17	anticipated	anticipate	VERB
elp-55332	182	18	outcomes	outcome	NOUN
elp-55332	182	19	of	of	ADP
elp-55332	182	20	rectification	rectification	NOUN
elp-55332	182	21	,	,	PUNCT
elp-55332	182	22	the	the	DET
elp-55332	182	23	level	level	NOUN
elp-55332	182	24	of	of	ADP
elp-55332	182	25	incentives	incentive	NOUN
elp-55332	182	26	they	they	PRON
elp-55332	182	27	might	might	AUX
elp-55332	182	28	receive	receive	VERB
elp-55332	182	29	for	for	ADP
elp-55332	182	30	rectification	rectification	NOUN
elp-55332	182	31	,	,	PUNCT
elp-55332	182	32	and	and	CCONJ
elp-55332	182	33	the	the	DET
elp-55332	182	34	potential	potential	ADJ
elp-55332	182	35	litigation	litigation	NOUN
elp-55332	182	36	interests	interest	NOUN
elp-55332	182	37	they	they	PRON
elp-55332	182	38	would	would	AUX
elp-55332	182	39	forfeit	forfeit	VERB
elp-55332	182	40	by	by	ADP
elp-55332	182	41	choosing	choose	VERB
elp-55332	182	42	compliance	compliance	NOUN
elp-55332	182	43	rectification	rectification	NOUN
elp-55332	182	44	.	.	PUNCT
elp-55332	183	1	the	the	DET
elp-55332	183	2	determination	determination	NOUN
elp-55332	183	3	of	of	ADP
elp-55332	183	4	whether	whether	SCONJ
elp-55332	183	5	an	an	DET
elp-55332	183	6	enterprise	enterprise	NOUN
elp-55332	183	7	’s	’s	PART
elp-55332	183	8	compliance	compliance	NOUN
elp-55332	183	9	rectification	rectification	NOUN
elp-55332	183	10	meets	meet	VERB
elp-55332	183	11	the	the	DET
elp-55332	183	12	necessary	necessary	ADJ
elp-55332	183	13	standards	standard	NOUN
elp-55332	183	14	is	be	AUX
elp-55332	183	15	solely	solely	ADV
elp-55332	183	16	evaluated	evaluate	VERB
elp-55332	183	17	by	by	ADP
elp-55332	183	18	the	the	DET
elp-55332	183	19	third	third	ADJ
elp-55332	183	20	-	-	PUNCT
elp-55332	183	21	party	party	NOUN
elp-55332	183	22	organization	organization	NOUN
elp-55332	183	23	after	after	SCONJ
elp-55332	183	24	the	the	DET
elp-55332	183	25	observation	observation	NOUN
elp-55332	183	26	period	period	NOUN
elp-55332	183	27	concludes	conclude	VERB
elp-55332	183	28	.	.	PUNCT
elp-55332	184	1	however	however	ADV
elp-55332	184	2	,	,	PUNCT
elp-55332	184	3	the	the	DET
elp-55332	184	4	lack	lack	NOUN
elp-55332	184	5	of	of	ADP
elp-55332	184	6	predefined	predefine	VERB
elp-55332	184	7	,	,	PUNCT
elp-55332	184	8	specific	specific	ADJ
elp-55332	184	9	standards	standard	NOUN
elp-55332	184	10	and	and	CCONJ
elp-55332	184	11	tiered	tiere	VERB
elp-55332	184	12	incentives	incentive	NOUN
elp-55332	184	13	for	for	ADP
elp-55332	184	14	varying	vary	VERB
elp-55332	184	15	levels	level	NOUN
elp-55332	184	16	of	of	ADP
elp-55332	184	17	rectification	rectification	NOUN
elp-55332	184	18	completion	completion	NOUN
elp-55332	184	19	may	may	AUX
elp-55332	184	20	lead	lead	VERB
elp-55332	184	21	to	to	ADP
elp-55332	184	22	arbitrary	arbitrary	ADJ
elp-55332	184	23	and	and	CCONJ
elp-55332	184	24	uncertain	uncertain	ADJ
elp-55332	184	25	evaluations	evaluation	NOUN
elp-55332	184	26	of	of	ADP
elp-55332	184	27	compliance	compliance	NOUN
elp-55332	184	28	outcomes	outcome	NOUN
elp-55332	184	29	.	.	PUNCT
elp-55332	185	1	in	in	ADP
elp-55332	185	2	the	the	DET
elp-55332	185	3	greater	great	ADJ
elp-55332	185	4	bay	bay	NOUN
elp-55332	185	5	area	area	NOUN
elp-55332	185	6	,	,	PUNCT
elp-55332	185	7	the	the	DET
elp-55332	185	8	entities	entity	NOUN
elp-55332	185	9	involved	involve	VERB
elp-55332	185	10	in	in	ADP
elp-55332	185	11	tax	tax	NOUN
elp-55332	185	12	-	-	PUNCT
elp-55332	185	13	related	relate	VERB
elp-55332	185	14	cases	case	NOUN
elp-55332	185	15	are	be	AUX
elp-55332	185	16	mainly	mainly	ADV
elp-55332	185	17	small	small	ADJ
elp-55332	185	18	and	and	CCONJ
elp-55332	185	19	medium	medium	ADJ
elp-55332	185	20	enterprises	enterprise	NOUN
elp-55332	185	21	(	(	PUNCT
elp-55332	185	22	smes	sme	NOUN
elp-55332	185	23	)	)	PUNCT
elp-55332	185	24	,	,	PUNCT
elp-55332	185	25	which	which	PRON
elp-55332	185	26	www.scholink.org/ojs/index.php/elp	www.scholink.org/ojs/index.php/elp	VERB
elp-55332	185	27	economics	economic	NOUN
elp-55332	185	28	,	,	PUNCT
elp-55332	185	29	law	law	NOUN
elp-55332	185	30	and	and	CCONJ
elp-55332	185	31	policy	policy	NOUN
elp-55332	185	32	vol	vol	NOUN
elp-55332	185	33	.	.	PUNCT
elp-55332	186	1	7	7	NUM
elp-55332	186	2	,	,	PUNCT
elp-55332	186	3	no	no	INTJ
elp-55332	186	4	.	.	NOUN
elp-55332	186	5	3	3	NUM
elp-55332	186	6	,	,	PUNCT
elp-55332	186	7	2024	2024	NUM
elp-55332	186	8	90	90	NUM
elp-55332	186	9	published	publish	VERB
elp-55332	186	10	by	by	ADP
elp-55332	186	11	scholink	scholink	PROPN
elp-55332	186	12	inc	inc	PROPN
elp-55332	186	13	.	.	PROPN
elp-55332	186	14	often	often	ADV
elp-55332	186	15	have	have	AUX
elp-55332	186	16	limited	limit	VERB
elp-55332	186	17	financial	financial	ADJ
elp-55332	186	18	resources	resource	NOUN
elp-55332	186	19	.	.	PUNCT
elp-55332	187	1	if	if	SCONJ
elp-55332	187	2	the	the	DET
elp-55332	187	3	anticipated	anticipate	VERB
elp-55332	187	4	incentives	incentive	NOUN
elp-55332	187	5	for	for	ADP
elp-55332	187	6	compliance	compliance	NOUN
elp-55332	187	7	rectification	rectification	NOUN
elp-55332	187	8	are	be	AUX
elp-55332	187	9	not	not	PART
elp-55332	187	10	realized	realize	VERB
elp-55332	187	11	,	,	PUNCT
elp-55332	187	12	these	these	DET
elp-55332	187	13	enterprises	enterprise	NOUN
elp-55332	187	14	may	may	AUX
elp-55332	187	15	forfeit	forfeit	VERB
elp-55332	187	16	the	the	DET
elp-55332	187	17	litigation	litigation	NOUN
elp-55332	187	18	benefits	benefit	NOUN
elp-55332	187	19	they	they	PRON
elp-55332	187	20	might	might	AUX
elp-55332	187	21	have	have	AUX
elp-55332	187	22	obtained	obtain	VERB
elp-55332	187	23	while	while	SCONJ
elp-55332	187	24	also	also	ADV
elp-55332	187	25	incurring	incur	VERB
elp-55332	187	26	significant	significant	ADJ
elp-55332	187	27	costs	cost	NOUN
elp-55332	187	28	for	for	ADP
elp-55332	187	29	unpaid	unpaid	ADJ
elp-55332	187	30	taxes	taxis	NOUN
elp-55332	187	31	,	,	PUNCT
elp-55332	187	32	late	late	ADJ
elp-55332	187	33	fees	fee	NOUN
elp-55332	187	34	,	,	PUNCT
elp-55332	187	35	and	and	CCONJ
elp-55332	187	36	fines	fine	NOUN
elp-55332	187	37	.	.	PUNCT
elp-55332	188	1	this	this	DET
elp-55332	188	2	situation	situation	NOUN
elp-55332	188	3	not	not	PART
elp-55332	188	4	only	only	ADV
elp-55332	188	5	hinders	hinder	VERB
elp-55332	188	6	the	the	DET
elp-55332	188	7	achievement	achievement	NOUN
elp-55332	188	8	of	of	ADP
elp-55332	188	9	compliance	compliance	NOUN
elp-55332	188	10	rectification	rectification	NOUN
elp-55332	188	11	goals	goal	NOUN
elp-55332	188	12	but	but	CCONJ
elp-55332	188	13	also	also	ADV
elp-55332	188	14	adversely	adversely	ADV
elp-55332	188	15	affects	affect	VERB
elp-55332	188	16	the	the	DET
elp-55332	188	17	continued	continue	VERB
elp-55332	188	18	operation	operation	NOUN
elp-55332	188	19	of	of	ADP
elp-55332	188	20	these	these	DET
elp-55332	188	21	enterprises	enterprise	NOUN
elp-55332	188	22	.	.	PUNCT
elp-55332	189	1	3.3.3	3.3.3	NUM
elp-55332	189	2	post	post	ADJ
elp-55332	189	3	-	-	ADJ
elp-55332	189	4	evaluation	evaluation	ADJ
elp-55332	189	5	supervision	supervision	NOUN
elp-55332	189	6	the	the	DET
elp-55332	189	7	ambiguity	ambiguity	NOUN
elp-55332	189	8	in	in	ADP
elp-55332	189	9	evaluation	evaluation	NOUN
elp-55332	189	10	mechanisms	mechanism	NOUN
elp-55332	189	11	is	be	AUX
elp-55332	189	12	a	a	DET
elp-55332	189	13	common	common	ADJ
elp-55332	189	14	issue	issue	NOUN
elp-55332	189	15	within	within	ADP
elp-55332	189	16	the	the	DET
elp-55332	189	17	compliance	compliance	NOUN
elp-55332	189	18	-	-	PUNCT
elp-55332	189	19	based	base	VERB
elp-55332	189	20	non	non	ADJ
elp-55332	189	21	-	-	ADJ
elp-55332	189	22	prosecution	prosecution	NOUN
elp-55332	189	23	framework	framework	NOUN
elp-55332	189	24	and	and	CCONJ
elp-55332	189	25	also	also	ADV
elp-55332	189	26	applies	apply	VERB
elp-55332	189	27	to	to	ADP
elp-55332	189	28	tax	tax	NOUN
elp-55332	189	29	compliance	compliance	NOUN
elp-55332	189	30	non	non	NOUN
elp-55332	189	31	-	-	NOUN
elp-55332	189	32	prosecution	prosecution	NOUN
elp-55332	189	33	in	in	ADP
elp-55332	189	34	the	the	DET
elp-55332	189	35	greater	great	ADJ
elp-55332	189	36	bay	bay	NOUN
elp-55332	189	37	area	area	NOUN
elp-55332	189	38	.	.	PUNCT
elp-55332	190	1	according	accord	VERB
elp-55332	190	2	to	to	ADP
elp-55332	190	3	the	the	DET
elp-55332	190	4	review	review	NOUN
elp-55332	190	5	measures	measure	NOUN
elp-55332	190	6	issued	issue	VERB
elp-55332	190	7	by	by	ADP
elp-55332	190	8	the	the	DET
elp-55332	190	9	nine	nine	NUM
elp-55332	190	10	-	-	PUNCT
elp-55332	190	11	department	department	NOUN
elp-55332	190	12	office	office	NOUN
elp-55332	190	13	,	,	PUNCT
elp-55332	190	14	if	if	SCONJ
elp-55332	190	15	an	an	DET
elp-55332	190	16	enterprise	enterprise	NOUN
elp-55332	190	17	’s	’s	PART
elp-55332	190	18	compliance	compliance	NOUN
elp-55332	190	19	construction	construction	NOUN
elp-55332	190	20	meets	meet	VERB
elp-55332	190	21	the	the	DET
elp-55332	190	22	effectiveness	effectiveness	NOUN
elp-55332	190	23	standard	standard	NOUN
elp-55332	190	24	,	,	PUNCT
elp-55332	190	25	the	the	DET
elp-55332	190	26	people	people	NOUN
elp-55332	190	27	’s	’s	PART
elp-55332	190	28	procuratorate	procuratorate	NOUN
elp-55332	190	29	may	may	AUX
elp-55332	190	30	refer	refer	VERB
elp-55332	190	31	to	to	ADP
elp-55332	190	32	the	the	DET
elp-55332	190	33	evaluation	evaluation	NOUN
elp-55332	190	34	conclusions	conclusion	NOUN
elp-55332	190	35	to	to	PART
elp-55332	190	36	decide	decide	VERB
elp-55332	190	37	on	on	ADP
elp-55332	190	38	non	non	ADJ
elp-55332	190	39	-	-	NOUN
elp-55332	190	40	prosecution	prosecution	NOUN
elp-55332	190	41	,	,	PUNCT
elp-55332	190	42	propose	propose	VERB
elp-55332	190	43	lenient	lenient	ADJ
elp-55332	190	44	sentencing	sentencing	NOUN
elp-55332	190	45	,	,	PUNCT
elp-55332	190	46	or	or	CCONJ
elp-55332	190	47	issue	issue	VERB
elp-55332	190	48	prosecutorial	prosecutorial	ADJ
elp-55332	190	49	recommendations	recommendation	NOUN
elp-55332	190	50	for	for	ADP
elp-55332	190	51	lenient	lenient	ADJ
elp-55332	190	52	treatment	treatment	NOUN
elp-55332	190	53	or	or	CCONJ
elp-55332	190	54	disciplinary	disciplinary	ADJ
elp-55332	190	55	action	action	NOUN
elp-55332	190	56	to	to	ADP
elp-55332	190	57	the	the	DET
elp-55332	190	58	relevant	relevant	ADJ
elp-55332	190	59	authorities	authority	NOUN
elp-55332	190	60	.	.	PUNCT
elp-55332	191	1	however	however	ADV
elp-55332	191	2	,	,	PUNCT
elp-55332	191	3	even	even	ADV
elp-55332	191	4	if	if	SCONJ
elp-55332	191	5	an	an	DET
elp-55332	191	6	enterprise	enterprise	NOUN
elp-55332	191	7	obtains	obtain	VERB
elp-55332	191	8	a	a	DET
elp-55332	191	9	non	non	ADJ
elp-55332	191	10	-	-	ADJ
elp-55332	191	11	prosecution	prosecution	NOUN
elp-55332	191	12	decision	decision	NOUN
elp-55332	191	13	based	base	VERB
elp-55332	191	14	on	on	ADP
elp-55332	191	15	effective	effective	ADJ
elp-55332	191	16	compliance	compliance	NOUN
elp-55332	191	17	rectification	rectification	NOUN
elp-55332	191	18	,	,	PUNCT
elp-55332	191	19	it	it	PRON
elp-55332	191	20	is	be	AUX
elp-55332	191	21	still	still	ADV
elp-55332	191	22	uncertain	uncertain	ADJ
elp-55332	191	23	whether	whether	SCONJ
elp-55332	191	24	the	the	DET
elp-55332	191	25	compliance	compliance	NOUN
elp-55332	191	26	plan	plan	NOUN
elp-55332	191	27	can	can	AUX
elp-55332	191	28	be	be	AUX
elp-55332	191	29	effectively	effectively	ADV
elp-55332	191	30	integrated	integrate	VERB
elp-55332	191	31	into	into	ADP
elp-55332	191	32	the	the	DET
elp-55332	191	33	enterprise	enterprise	NOUN
elp-55332	191	34	’s	’s	PART
elp-55332	191	35	management	management	NOUN
elp-55332	191	36	system	system	NOUN
elp-55332	191	37	,	,	PUNCT
elp-55332	191	38	transitioning	transition	VERB
elp-55332	191	39	from	from	ADP
elp-55332	191	40	a	a	DET
elp-55332	191	41	formal	formal	ADJ
elp-55332	191	42	compliance	compliance	NOUN
elp-55332	191	43	plan	plan	NOUN
elp-55332	191	44	to	to	ADP
elp-55332	191	45	a	a	DET
elp-55332	191	46	practical	practical	ADJ
elp-55332	191	47	,	,	PUNCT
elp-55332	191	48	ongoing	ongoing	ADJ
elp-55332	191	49	governance	governance	NOUN
elp-55332	191	50	mechanism	mechanism	NOUN
elp-55332	191	51	.	.	PUNCT
elp-55332	192	1	without	without	ADP
elp-55332	192	2	sustained	sustained	ADJ
elp-55332	192	3	external	external	ADJ
elp-55332	192	4	supervision	supervision	NOUN
elp-55332	192	5	,	,	PUNCT
elp-55332	192	6	achieving	achieve	VERB
elp-55332	192	7	a	a	DET
elp-55332	192	8	true	true	ADJ
elp-55332	192	9	culture	culture	NOUN
elp-55332	192	10	of	of	ADP
elp-55332	192	11	compliance	compliance	NOUN
elp-55332	192	12	within	within	ADP
elp-55332	192	13	the	the	DET
elp-55332	192	14	enterprise	enterprise	NOUN
elp-55332	192	15	and	and	CCONJ
elp-55332	192	16	preventing	prevent	VERB
elp-55332	192	17	recidivism	recidivism	NOUN
elp-55332	192	18	remain	remain	VERB
elp-55332	192	19	challenging	challenging	ADJ
elp-55332	192	20	,	,	PUNCT
elp-55332	192	21	thereby	thereby	ADV
elp-55332	192	22	undermining	undermine	VERB
elp-55332	192	23	the	the	DET
elp-55332	192	24	overall	overall	ADJ
elp-55332	192	25	effectiveness	effectiveness	NOUN
elp-55332	192	26	of	of	ADP
elp-55332	192	27	compliance	compliance	NOUN
elp-55332	192	28	-	-	PUNCT
elp-55332	192	29	based	base	VERB
elp-55332	192	30	non	non	NOUN
elp-55332	192	31	-	-	NOUN
elp-55332	192	32	prosecution	prosecution	NOUN
elp-55332	192	33	.	.	PUNCT
elp-55332	193	1	4	4	X
elp-55332	193	2	.	.	X
elp-55332	193	3	integrated	integrate	VERB
elp-55332	193	4	pathways	pathway	NOUN
elp-55332	193	5	for	for	ADP
elp-55332	193	6	compliance	compliance	NOUN
elp-55332	193	7	-	-	PUNCT
elp-55332	193	8	based	base	VERB
elp-55332	193	9	non	non	NOUN
elp-55332	193	10	-	-	NOUN
elp-55332	193	11	prosecution	prosecution	NOUN
elp-55332	193	12	in	in	ADP
elp-55332	193	13	tax	tax	NOUN
elp-55332	193	14	cases	case	NOUN
elp-55332	193	15	within	within	ADP
elp-55332	193	16	the	the	DET
elp-55332	193	17	greater	great	ADJ
elp-55332	193	18	bay	bay	NOUN
elp-55332	193	19	area	area	NOUN
elp-55332	193	20	4.1	4.1	NUM
elp-55332	193	21	establishing	establish	VERB
elp-55332	193	22	a	a	DET
elp-55332	193	23	jointly	jointly	ADV
elp-55332	193	24	led	lead	VERB
elp-55332	193	25	compliance	compliance	NOUN
elp-55332	193	26	procedure	procedure	NOUN
elp-55332	193	27	by	by	ADP
elp-55332	193	28	courts	court	NOUN
elp-55332	193	29	and	and	CCONJ
elp-55332	193	30	procuratorates	procuratorate	NOUN
elp-55332	193	31	for	for	ADP
elp-55332	193	32	tax	tax	NOUN
elp-55332	193	33	-	-	PUNCT
elp-55332	193	34	related	relate	VERB
elp-55332	193	35	criminal	criminal	ADJ
elp-55332	193	36	cases	case	NOUN
elp-55332	193	37	currently	currently	ADV
elp-55332	193	38	,	,	PUNCT
elp-55332	193	39	the	the	DET
elp-55332	193	40	compliance	compliance	NOUN
elp-55332	193	41	-	-	PUNCT
elp-55332	193	42	based	base	VERB
elp-55332	193	43	non	non	ADJ
elp-55332	193	44	-	-	ADJ
elp-55332	193	45	prosecution	prosecution	NOUN
elp-55332	193	46	system	system	NOUN
elp-55332	193	47	in	in	ADP
elp-55332	193	48	china	china	PROPN
elp-55332	193	49	is	be	AUX
elp-55332	193	50	still	still	ADV
elp-55332	193	51	in	in	ADP
elp-55332	193	52	an	an	DET
elp-55332	193	53	exploratory	exploratory	ADJ
elp-55332	193	54	phase	phase	NOUN
elp-55332	193	55	,	,	PUNCT
elp-55332	193	56	with	with	ADP
elp-55332	193	57	the	the	DET
elp-55332	193	58	nine	nine	NUM
elp-55332	193	59	-	-	PUNCT
elp-55332	193	60	department	department	NOUN
elp-55332	193	61	guiding	guide	VERB
elp-55332	193	62	opinions	opinion	NOUN
elp-55332	193	63	not	not	PART
elp-55332	193	64	yet	yet	ADV
elp-55332	193	65	involving	involve	VERB
elp-55332	193	66	the	the	DET
elp-55332	193	67	people	people	NOUN
elp-55332	193	68	’s	’s	PART
elp-55332	193	69	courts	court	NOUN
elp-55332	193	70	,	,	PUNCT
elp-55332	193	71	and	and	CCONJ
elp-55332	193	72	the	the	DET
elp-55332	193	73	compliance	compliance	NOUN
elp-55332	193	74	non	non	ADJ
elp-55332	193	75	-	-	ADJ
elp-55332	193	76	prosecution	prosecution	NOUN
elp-55332	193	77	process	process	NOUN
elp-55332	193	78	primarily	primarily	ADV
elp-55332	193	79	occurring	occur	VERB
elp-55332	193	80	during	during	ADP
elp-55332	193	81	the	the	DET
elp-55332	193	82	prosecution	prosecution	NOUN
elp-55332	193	83	review	review	NOUN
elp-55332	193	84	phase	phase	NOUN
elp-55332	193	85	.	.	PUNCT
elp-55332	194	1	however	however	ADV
elp-55332	194	2	,	,	PUNCT
elp-55332	194	3	in	in	ADP
elp-55332	194	4	principle	principle	NOUN
elp-55332	194	5	,	,	PUNCT
elp-55332	194	6	a	a	DET
elp-55332	194	7	checks	check	NOUN
elp-55332	194	8	-	-	PUNCT
elp-55332	194	9	and	and	CCONJ
elp-55332	194	10	-	-	PUNCT
elp-55332	194	11	balances	balance	NOUN
elp-55332	194	12	structure	structure	NOUN
elp-55332	194	13	exists	exist	VERB
elp-55332	194	14	between	between	ADP
elp-55332	194	15	the	the	DET
elp-55332	194	16	judiciary	judiciary	NOUN
elp-55332	194	17	and	and	CCONJ
elp-55332	194	18	the	the	DET
elp-55332	194	19	procuratorate	procuratorate	NOUN
elp-55332	194	20	,	,	PUNCT
elp-55332	194	21	forming	form	VERB
elp-55332	194	22	a	a	DET
elp-55332	194	23	triangular	triangular	NOUN
elp-55332	194	24	relationship	relationship	NOUN
elp-55332	194	25	among	among	ADP
elp-55332	194	26	prosecution	prosecution	NOUN
elp-55332	194	27	,	,	PUNCT
elp-55332	194	28	defense	defense	NOUN
elp-55332	194	29	,	,	PUNCT
elp-55332	194	30	and	and	CCONJ
elp-55332	194	31	adjudication	adjudication	NOUN
elp-55332	194	32	,	,	PUNCT
elp-55332	194	33	which	which	PRON
elp-55332	194	34	balances	balance	VERB
elp-55332	194	35	power	power	NOUN
elp-55332	194	36	.	.	PUNCT
elp-55332	195	1	allowing	allow	VERB
elp-55332	195	2	the	the	DET
elp-55332	195	3	procuratorate	procuratorate	NOUN
elp-55332	195	4	to	to	PART
elp-55332	195	5	exclusively	exclusively	ADV
elp-55332	195	6	control	control	VERB
elp-55332	195	7	the	the	DET
elp-55332	195	8	compliance	compliance	NOUN
elp-55332	195	9	-	-	PUNCT
elp-55332	195	10	based	base	VERB
elp-55332	195	11	non	non	ADJ
elp-55332	195	12	-	-	ADJ
elp-55332	195	13	prosecution	prosecution	NOUN
elp-55332	195	14	process	process	NOUN
elp-55332	195	15	interrupts	interrupt	VERB
elp-55332	195	16	the	the	DET
elp-55332	195	17	information	information	NOUN
elp-55332	195	18	flow	flow	NOUN
elp-55332	195	19	during	during	ADP
elp-55332	195	20	the	the	DET
elp-55332	195	21	prosecution	prosecution	NOUN
elp-55332	195	22	review	review	NOUN
elp-55332	195	23	phase	phase	NOUN
elp-55332	195	24	,	,	PUNCT
elp-55332	195	25	leading	lead	VERB
elp-55332	195	26	to	to	ADP
elp-55332	195	27	an	an	DET
elp-55332	195	28	expanded	expand	VERB
elp-55332	195	29	scope	scope	NOUN
elp-55332	195	30	of	of	ADP
elp-55332	195	31	prosecutorial	prosecutorial	ADJ
elp-55332	195	32	discretion	discretion	NOUN
elp-55332	195	33	that	that	PRON
elp-55332	195	34	disrupts	disrupt	VERB
elp-55332	195	35	the	the	DET
elp-55332	195	36	balance	balance	NOUN
elp-55332	195	37	among	among	ADP
elp-55332	195	38	the	the	DET
elp-55332	195	39	parties	party	NOUN
elp-55332	195	40	involved	involve	VERB
elp-55332	195	41	.	.	PUNCT
elp-55332	196	1	the	the	DET
elp-55332	196	2	involvement	involvement	NOUN
elp-55332	196	3	of	of	ADP
elp-55332	196	4	courts	court	NOUN
elp-55332	196	5	in	in	ADP
elp-55332	196	6	criminal	criminal	ADJ
elp-55332	196	7	compliance	compliance	NOUN
elp-55332	196	8	procedures	procedure	NOUN
elp-55332	196	9	could	could	AUX
elp-55332	196	10	resolve	resolve	VERB
elp-55332	196	11	these	these	DET
elp-55332	196	12	issues	issue	NOUN
elp-55332	196	13	and	and	CCONJ
elp-55332	196	14	broaden	broaden	VERB
elp-55332	196	15	the	the	DET
elp-55332	196	16	applicability	applicability	NOUN
elp-55332	196	17	of	of	ADP
elp-55332	196	18	criminal	criminal	ADJ
elp-55332	196	19	compliance	compliance	NOUN
elp-55332	196	20	in	in	ADP
elp-55332	196	21	serious	serious	ADJ
elp-55332	196	22	cases	case	NOUN
elp-55332	196	23	.	.	PUNCT
elp-55332	197	1	in	in	ADP
elp-55332	197	2	the	the	DET
elp-55332	197	3	practice	practice	NOUN
elp-55332	197	4	of	of	ADP
elp-55332	197	5	compliance	compliance	NOUN
elp-55332	197	6	-	-	PUNCT
elp-55332	197	7	based	base	VERB
elp-55332	197	8	non	non	ADJ
elp-55332	197	9	-	-	ADJ
elp-55332	197	10	prosecution	prosecution	NOUN
elp-55332	197	11	reform	reform	NOUN
elp-55332	197	12	,	,	PUNCT
elp-55332	197	13	criminal	criminal	ADJ
elp-55332	197	14	compliance	compliance	NOUN
elp-55332	197	15	procedures	procedure	NOUN
elp-55332	197	16	are	be	AUX
elp-55332	197	17	gradually	gradually	ADV
elp-55332	197	18	extending	extend	VERB
elp-55332	197	19	into	into	ADP
elp-55332	197	20	the	the	DET
elp-55332	197	21	courts	court	NOUN
elp-55332	197	22	,	,	PUNCT
elp-55332	197	23	with	with	ADP
elp-55332	197	24	some	some	DET
elp-55332	197	25	local	local	ADJ
elp-55332	197	26	courts	court	NOUN
elp-55332	197	27	and	and	CCONJ
elp-55332	197	28	procuratorates	procuratorate	NOUN
elp-55332	197	29	jointly	jointly	ADV
elp-55332	197	30	establishing	establish	VERB
elp-55332	197	31	procedural	procedural	ADJ
elp-55332	197	32	rules	rule	NOUN
elp-55332	197	33	for	for	ADP
elp-55332	197	34	compliance	compliance	NOUN
elp-55332	197	35	-	-	PUNCT
elp-55332	197	36	based	base	VERB
elp-55332	197	37	non	non	NOUN
elp-55332	197	38	-	-	NOUN
elp-55332	197	39	prosecution	prosecution	NOUN
elp-55332	197	40	.	.	PUNCT
elp-55332	198	1	this	this	PRON
elp-55332	198	2	allows	allow	VERB
elp-55332	198	3	enterprises	enterprise	NOUN
elp-55332	198	4	involved	involve	VERB
elp-55332	198	5	in	in	ADP
elp-55332	198	6	criminal	criminal	ADJ
elp-55332	198	7	cases	case	NOUN
elp-55332	198	8	to	to	PART
elp-55332	198	9	apply	apply	VERB
elp-55332	198	10	for	for	ADP
elp-55332	198	11	compliance	compliance	NOUN
elp-55332	198	12	at	at	ADP
elp-55332	198	13	the	the	DET
elp-55332	198	14	trial	trial	NOUN
elp-55332	198	15	stage	stage	NOUN
elp-55332	198	16	if	if	SCONJ
elp-55332	198	17	they	they	PRON
elp-55332	198	18	have	have	AUX
elp-55332	198	19	not	not	PART
elp-55332	198	20	done	do	VERB
elp-55332	198	21	so	so	ADV
elp-55332	198	22	during	during	ADP
elp-55332	198	23	the	the	DET
elp-55332	198	24	prosecution	prosecution	NOUN
elp-55332	198	25	review	review	NOUN
elp-55332	198	26	phase	phase	NOUN
elp-55332	198	27	.	.	PUNCT
elp-55332	199	1	given	give	VERB
elp-55332	199	2	the	the	DET
elp-55332	199	3	nature	nature	NOUN
elp-55332	199	4	of	of	ADP
elp-55332	199	5	tax	tax	NOUN
elp-55332	199	6	-	-	PUNCT
elp-55332	199	7	related	relate	VERB
elp-55332	199	8	www.scholink.org/ojs/index.php/elp	www.scholink.org/ojs/index.php/elp	NOUN
elp-55332	199	9	economics	economic	NOUN
elp-55332	199	10	,	,	PUNCT
elp-55332	199	11	law	law	NOUN
elp-55332	199	12	and	and	CCONJ
elp-55332	199	13	policy	policy	NOUN
elp-55332	199	14	vol	vol	NOUN
elp-55332	199	15	.	.	PUNCT
elp-55332	200	1	7	7	NUM
elp-55332	200	2	,	,	PUNCT
elp-55332	200	3	no	no	INTJ
elp-55332	200	4	.	.	NOUN
elp-55332	200	5	3	3	NUM
elp-55332	200	6	,	,	PUNCT
elp-55332	200	7	2024	2024	NUM
elp-55332	200	8	91	91	NUM
elp-55332	200	9	published	publish	VERB
elp-55332	200	10	by	by	ADP
elp-55332	200	11	scholink	scholink	PROPN
elp-55332	200	12	inc	inc	PROPN
elp-55332	200	13	.	.	PROPN
elp-55332	200	14	criminal	criminal	ADJ
elp-55332	200	15	cases	case	NOUN
elp-55332	200	16	,	,	PUNCT
elp-55332	200	17	which	which	PRON
elp-55332	200	18	frequently	frequently	ADV
elp-55332	200	19	involve	involve	VERB
elp-55332	200	20	serious	serious	ADJ
elp-55332	200	21	offenses	offense	NOUN
elp-55332	200	22	,	,	PUNCT
elp-55332	200	23	extending	extend	VERB
elp-55332	200	24	the	the	DET
elp-55332	200	25	compliance	compliance	NOUN
elp-55332	200	26	procedure	procedure	NOUN
elp-55332	200	27	beyond	beyond	ADP
elp-55332	200	28	the	the	DET
elp-55332	200	29	prosecution	prosecution	NOUN
elp-55332	200	30	review	review	NOUN
elp-55332	200	31	phase	phase	NOUN
elp-55332	200	32	can	can	AUX
elp-55332	200	33	facilitate	facilitate	VERB
elp-55332	200	34	more	more	ADJ
elp-55332	200	35	thorough	thorough	ADJ
elp-55332	200	36	compliance	compliance	NOUN
elp-55332	200	37	rectification	rectification	NOUN
elp-55332	200	38	by	by	ADP
elp-55332	200	39	the	the	DET
elp-55332	200	40	enterprises	enterprise	NOUN
elp-55332	200	41	involved	involve	VERB
elp-55332	200	42	,	,	PUNCT
elp-55332	200	43	potentially	potentially	ADV
elp-55332	200	44	leading	lead	VERB
elp-55332	200	45	to	to	ADP
elp-55332	200	46	reduced	reduce	VERB
elp-55332	200	47	penalties	penalty	NOUN
elp-55332	200	48	or	or	CCONJ
elp-55332	200	49	even	even	ADV
elp-55332	200	50	acquittals	acquittal	NOUN
elp-55332	200	51	at	at	ADP
elp-55332	200	52	trial	trial	NOUN
elp-55332	200	53	.	.	PUNCT
elp-55332	201	1	the	the	DET
elp-55332	201	2	longer	long	ADJ
elp-55332	201	3	timeline	timeline	NOUN
elp-55332	201	4	of	of	ADP
elp-55332	201	5	the	the	DET
elp-55332	201	6	trial	trial	NOUN
elp-55332	201	7	phase	phase	NOUN
elp-55332	201	8	also	also	ADV
elp-55332	201	9	provides	provide	VERB
elp-55332	201	10	enterprises	enterprise	NOUN
elp-55332	201	11	with	with	ADP
elp-55332	201	12	more	more	ADJ
elp-55332	201	13	time	time	NOUN
elp-55332	201	14	to	to	PART
elp-55332	201	15	prepare	prepare	VERB
elp-55332	201	16	payments	payment	NOUN
elp-55332	201	17	for	for	ADP
elp-55332	201	18	taxes	taxis	NOUN
elp-55332	201	19	,	,	PUNCT
elp-55332	201	20	late	late	ADJ
elp-55332	201	21	fees	fee	NOUN
elp-55332	201	22	,	,	PUNCT
elp-55332	201	23	and	and	CCONJ
elp-55332	201	24	fines	fine	NOUN
elp-55332	201	25	.	.	PUNCT
elp-55332	202	1	the	the	DET
elp-55332	202	2	court	court	NOUN
elp-55332	202	3	of	of	ADP
elp-55332	202	4	second	second	ADJ
elp-55332	202	5	instance	instance	NOUN
elp-55332	202	6	decision	decision	NOUN
elp-55332	202	7	in	in	ADP
elp-55332	202	8	a	a	DET
elp-55332	202	9	case	case	NOUN
elp-55332	202	10	involving	involve	VERB
elp-55332	202	11	a	a	DET
elp-55332	202	12	construction	construction	NOUN
elp-55332	202	13	company	company	NOUN
elp-55332	202	14	in	in	ADP
elp-55332	202	15	wuhu	wuhu	PROPN
elp-55332	202	16	,	,	PUNCT
elp-55332	202	17	anhui	anhui	PROPN
elp-55332	202	18	province	province	PROPN
elp-55332	202	19	,	,	PUNCT
elp-55332	202	20	where	where	SCONJ
elp-55332	202	21	an	an	DET
elp-55332	202	22	enterprise	enterprise	NOUN
elp-55332	202	23	and	and	CCONJ
elp-55332	202	24	its	its	PRON
elp-55332	202	25	controller	controller	NOUN
elp-55332	202	26	submitted	submit	VERB
elp-55332	202	27	a	a	DET
elp-55332	202	28	compliance	compliance	NOUN
elp-55332	202	29	rectification	rectification	NOUN
elp-55332	202	30	application	application	NOUN
elp-55332	202	31	and	and	CCONJ
elp-55332	202	32	completed	complete	VERB
elp-55332	202	33	rectification	rectification	NOUN
elp-55332	202	34	during	during	ADP
elp-55332	202	35	the	the	DET
elp-55332	202	36	appeal	appeal	NOUN
elp-55332	202	37	stage	stage	NOUN
elp-55332	202	38	,	,	PUNCT
elp-55332	202	39	ultimately	ultimately	ADV
elp-55332	202	40	exempted	exempt	VERB
elp-55332	202	41	the	the	DET
elp-55332	202	42	enterprise	enterprise	NOUN
elp-55332	202	43	from	from	ADP
elp-55332	202	44	criminal	criminal	ADJ
elp-55332	202	45	penalties	penalty	NOUN
elp-55332	202	46	.	.	PUNCT
elp-55332	203	1	this	this	DET
elp-55332	203	2	case	case	NOUN
elp-55332	203	3	offers	offer	VERB
elp-55332	203	4	a	a	DET
elp-55332	203	5	valuable	valuable	ADJ
elp-55332	203	6	reference	reference	NOUN
elp-55332	203	7	for	for	ADP
elp-55332	203	8	designing	design	VERB
elp-55332	203	9	a	a	DET
elp-55332	203	10	tax	tax	NOUN
elp-55332	203	11	compliance	compliance	NOUN
elp-55332	203	12	non	non	ADJ
elp-55332	203	13	-	-	ADJ
elp-55332	203	14	prosecution	prosecution	NOUN
elp-55332	203	15	framework	framework	NOUN
elp-55332	203	16	within	within	ADP
elp-55332	203	17	the	the	DET
elp-55332	203	18	greater	great	ADJ
elp-55332	203	19	bay	bay	NOUN
elp-55332	203	20	area	area	NOUN
elp-55332	203	21	.	.	PUNCT
elp-55332	204	1	in	in	ADP
elp-55332	204	2	a	a	DET
elp-55332	204	3	joint	joint	ADJ
elp-55332	204	4	compliance	compliance	NOUN
elp-55332	204	5	procedure	procedure	NOUN
elp-55332	204	6	for	for	ADP
elp-55332	204	7	tax	tax	NOUN
elp-55332	204	8	-	-	PUNCT
elp-55332	204	9	related	relate	VERB
elp-55332	204	10	criminal	criminal	ADJ
elp-55332	204	11	cases	case	NOUN
elp-55332	204	12	in	in	ADP
elp-55332	204	13	the	the	DET
elp-55332	204	14	greater	great	ADJ
elp-55332	204	15	bay	bay	NOUN
elp-55332	204	16	area	area	NOUN
elp-55332	204	17	,	,	PUNCT
elp-55332	204	18	specific	specific	ADJ
elp-55332	204	19	standards	standard	NOUN
elp-55332	204	20	for	for	ADP
elp-55332	204	21	division	division	NOUN
elp-55332	204	22	of	of	ADP
elp-55332	204	23	labor	labor	NOUN
elp-55332	204	24	and	and	CCONJ
elp-55332	204	25	cooperation	cooperation	NOUN
elp-55332	204	26	should	should	AUX
elp-55332	204	27	be	be	AUX
elp-55332	204	28	clearly	clearly	ADV
elp-55332	204	29	established	establish	VERB
elp-55332	204	30	.	.	PUNCT
elp-55332	205	1	three	three	NUM
elp-55332	205	2	main	main	ADJ
elp-55332	205	3	categories	category	NOUN
elp-55332	205	4	of	of	ADP
elp-55332	205	5	cases	case	NOUN
elp-55332	205	6	should	should	AUX
elp-55332	205	7	be	be	AUX
elp-55332	205	8	targeted	target	VERB
elp-55332	205	9	:	:	PUNCT
elp-55332	205	10	(	(	PUNCT
elp-55332	205	11	1	1	X
elp-55332	205	12	)	)	PUNCT
elp-55332	205	13	serious	serious	ADJ
elp-55332	205	14	cases	case	NOUN
elp-55332	205	15	with	with	ADP
elp-55332	205	16	significant	significant	ADJ
elp-55332	205	17	amounts	amount	NOUN
elp-55332	205	18	at	at	ADP
elp-55332	205	19	stake	stake	NOUN
elp-55332	205	20	,	,	PUNCT
elp-55332	205	21	where	where	SCONJ
elp-55332	205	22	the	the	DET
elp-55332	205	23	enterprise	enterprise	NOUN
elp-55332	205	24	has	have	AUX
elp-55332	205	25	submitted	submit	VERB
elp-55332	205	26	a	a	DET
elp-55332	205	27	compliance	compliance	NOUN
elp-55332	205	28	application	application	NOUN
elp-55332	205	29	and	and	CCONJ
elp-55332	205	30	achieved	achieve	VERB
elp-55332	205	31	rectification	rectification	NOUN
elp-55332	205	32	at	at	ADP
elp-55332	205	33	the	the	DET
elp-55332	205	34	prosecution	prosecution	NOUN
elp-55332	205	35	review	review	NOUN
elp-55332	205	36	phase	phase	NOUN
elp-55332	205	37	,	,	PUNCT
elp-55332	205	38	but	but	CCONJ
elp-55332	205	39	is	be	AUX
elp-55332	205	40	still	still	ADV
elp-55332	205	41	prosecuted	prosecute	VERB
elp-55332	205	42	due	due	ADP
elp-55332	205	43	to	to	ADP
elp-55332	205	44	the	the	DET
elp-55332	205	45	severity	severity	NOUN
elp-55332	205	46	of	of	ADP
elp-55332	205	47	the	the	DET
elp-55332	205	48	offense	offense	NOUN
elp-55332	205	49	;	;	PUNCT
elp-55332	205	50	(	(	PUNCT
elp-55332	205	51	2	2	X
elp-55332	205	52	)	)	PUNCT
elp-55332	205	53	cases	case	NOUN
elp-55332	205	54	where	where	SCONJ
elp-55332	205	55	the	the	DET
elp-55332	205	56	enterprise	enterprise	NOUN
elp-55332	205	57	submitted	submit	VERB
elp-55332	205	58	a	a	DET
elp-55332	205	59	compliance	compliance	NOUN
elp-55332	205	60	application	application	NOUN
elp-55332	205	61	and	and	CCONJ
elp-55332	205	62	prepared	prepare	VERB
elp-55332	205	63	a	a	DET
elp-55332	205	64	compliance	compliance	NOUN
elp-55332	205	65	plan	plan	NOUN
elp-55332	205	66	during	during	ADP
elp-55332	205	67	the	the	DET
elp-55332	205	68	prosecution	prosecution	NOUN
elp-55332	205	69	review	review	NOUN
elp-55332	205	70	phase	phase	NOUN
elp-55332	205	71	,	,	PUNCT
elp-55332	205	72	but	but	CCONJ
elp-55332	205	73	failed	fail	VERB
elp-55332	205	74	to	to	PART
elp-55332	205	75	meet	meet	VERB
elp-55332	205	76	the	the	DET
elp-55332	205	77	compliance	compliance	NOUN
elp-55332	205	78	standards	standard	NOUN
elp-55332	205	79	due	due	ADJ
elp-55332	205	80	to	to	ADP
elp-55332	205	81	financial	financial	ADJ
elp-55332	205	82	constraints	constraint	NOUN
elp-55332	205	83	preventing	prevent	VERB
elp-55332	205	84	timely	timely	ADJ
elp-55332	205	85	payment	payment	NOUN
elp-55332	205	86	of	of	ADP
elp-55332	205	87	taxes	taxis	NOUN
elp-55332	205	88	,	,	PUNCT
elp-55332	205	89	late	late	ADJ
elp-55332	205	90	fees	fee	NOUN
elp-55332	205	91	,	,	PUNCT
elp-55332	205	92	or	or	CCONJ
elp-55332	205	93	fines	fine	NOUN
elp-55332	205	94	;	;	PUNCT
elp-55332	205	95	and	and	CCONJ
elp-55332	205	96	(	(	PUNCT
elp-55332	205	97	3	3	X
elp-55332	205	98	)	)	PUNCT
elp-55332	205	99	cases	case	NOUN
elp-55332	205	100	where	where	SCONJ
elp-55332	205	101	the	the	DET
elp-55332	205	102	enterprise	enterprise	NOUN
elp-55332	205	103	has	have	AUX
elp-55332	205	104	shown	show	VERB
elp-55332	205	105	no	no	DET
elp-55332	205	106	intent	intent	NOUN
elp-55332	205	107	for	for	ADP
elp-55332	205	108	rectification	rectification	NOUN
elp-55332	205	109	at	at	ADP
elp-55332	205	110	the	the	DET
elp-55332	205	111	prosecution	prosecution	NOUN
elp-55332	205	112	review	review	NOUN
elp-55332	205	113	stage	stage	NOUN
elp-55332	205	114	but	but	CCONJ
elp-55332	205	115	submits	submit	VERB
elp-55332	205	116	a	a	DET
elp-55332	205	117	compliance	compliance	NOUN
elp-55332	205	118	application	application	NOUN
elp-55332	205	119	at	at	ADP
elp-55332	205	120	trial	trial	NOUN
elp-55332	205	121	.	.	PUNCT
elp-55332	206	1	for	for	ADP
elp-55332	206	2	the	the	DET
elp-55332	206	3	first	first	ADJ
elp-55332	206	4	two	two	NUM
elp-55332	206	5	types	type	NOUN
elp-55332	206	6	,	,	PUNCT
elp-55332	206	7	the	the	DET
elp-55332	206	8	procuratorate	procuratorate	NOUN
elp-55332	206	9	should	should	AUX
elp-55332	206	10	take	take	VERB
elp-55332	206	11	the	the	DET
elp-55332	206	12	lead	lead	NOUN
elp-55332	206	13	,	,	PUNCT
elp-55332	206	14	and	and	CCONJ
elp-55332	206	15	once	once	ADV
elp-55332	206	16	the	the	DET
elp-55332	206	17	case	case	NOUN
elp-55332	206	18	reaches	reach	VERB
elp-55332	206	19	court	court	NOUN
elp-55332	206	20	,	,	PUNCT
elp-55332	206	21	leniency	leniency	NOUN
elp-55332	206	22	should	should	AUX
elp-55332	206	23	be	be	AUX
elp-55332	206	24	applied	apply	VERB
elp-55332	206	25	as	as	SCONJ
elp-55332	206	26	stipulated	stipulate	VERB
elp-55332	206	27	.	.	PUNCT
elp-55332	207	1	for	for	ADP
elp-55332	207	2	the	the	DET
elp-55332	207	3	third	third	ADJ
elp-55332	207	4	type	type	NOUN
elp-55332	207	5	,	,	PUNCT
elp-55332	207	6	the	the	DET
elp-55332	207	7	court	court	NOUN
elp-55332	207	8	should	should	AUX
elp-55332	207	9	assume	assume	VERB
elp-55332	207	10	primary	primary	ADJ
elp-55332	207	11	responsibility	responsibility	NOUN
elp-55332	207	12	.	.	PUNCT
elp-55332	208	1	the	the	DET
elp-55332	208	2	core	core	NOUN
elp-55332	208	3	concept	concept	NOUN
elp-55332	208	4	of	of	ADP
elp-55332	208	5	enterprise	enterprise	NOUN
elp-55332	208	6	compliance	compliance	NOUN
elp-55332	208	7	reform	reform	NOUN
elp-55332	208	8	is	be	AUX
elp-55332	208	9	co	co	NOUN
elp-55332	208	10	-	-	NOUN
elp-55332	208	11	governance	governance	NOUN
elp-55332	208	12	;	;	PUNCT
elp-55332	208	13	regardless	regardless	ADV
elp-55332	208	14	of	of	ADP
elp-55332	208	15	the	the	DET
elp-55332	208	16	leading	lead	VERB
elp-55332	208	17	party	party	NOUN
elp-55332	208	18	,	,	PUNCT
elp-55332	208	19	third	third	ADJ
elp-55332	208	20	-	-	PUNCT
elp-55332	208	21	party	party	NOUN
elp-55332	208	22	organizations	organization	NOUN
elp-55332	208	23	should	should	AUX
elp-55332	208	24	be	be	AUX
elp-55332	208	25	engaged	engage	VERB
elp-55332	208	26	,	,	PUNCT
elp-55332	208	27	with	with	ADP
elp-55332	208	28	the	the	DET
elp-55332	208	29	lead	lead	ADJ
elp-55332	208	30	party	party	NOUN
elp-55332	208	31	reviewing	review	VERB
elp-55332	208	32	their	their	PRON
elp-55332	208	33	assessment	assessment	NOUN
elp-55332	208	34	conclusions	conclusion	NOUN
elp-55332	208	35	to	to	PART
elp-55332	208	36	provide	provide	VERB
elp-55332	208	37	a	a	DET
elp-55332	208	38	final	final	ADJ
elp-55332	208	39	evaluation	evaluation	NOUN
elp-55332	208	40	of	of	ADP
elp-55332	208	41	the	the	DET
elp-55332	208	42	effectiveness	effectiveness	NOUN
elp-55332	208	43	of	of	ADP
elp-55332	208	44	compliance	compliance	NOUN
elp-55332	208	45	rectification	rectification	NOUN
elp-55332	208	46	.	.	PUNCT
elp-55332	209	1	tax	tax	NOUN
elp-55332	209	2	authorities	authority	NOUN
elp-55332	209	3	should	should	AUX
elp-55332	209	4	play	play	VERB
elp-55332	209	5	a	a	DET
elp-55332	209	6	central	central	ADJ
elp-55332	209	7	role	role	NOUN
elp-55332	209	8	in	in	ADP
elp-55332	209	9	compliance	compliance	NOUN
elp-55332	209	10	assessment	assessment	NOUN
elp-55332	209	11	,	,	PUNCT
elp-55332	209	12	either	either	CCONJ
elp-55332	209	13	as	as	ADP
elp-55332	209	14	members	member	NOUN
elp-55332	209	15	of	of	ADP
elp-55332	209	16	the	the	DET
elp-55332	209	17	third	third	ADJ
elp-55332	209	18	-	-	PUNCT
elp-55332	209	19	party	party	NOUN
elp-55332	209	20	organization	organization	NOUN
elp-55332	209	21	or	or	CCONJ
elp-55332	209	22	as	as	ADP
elp-55332	209	23	administrative	administrative	ADJ
elp-55332	209	24	authorities	authority	NOUN
elp-55332	209	25	,	,	PUNCT
elp-55332	209	26	to	to	PART
elp-55332	209	27	provide	provide	VERB
elp-55332	209	28	professional	professional	ADJ
elp-55332	209	29	oversight	oversight	NOUN
elp-55332	209	30	of	of	ADP
elp-55332	209	31	compliance	compliance	NOUN
elp-55332	209	32	rectification	rectification	NOUN
elp-55332	209	33	plans	plan	NOUN
elp-55332	209	34	and	and	CCONJ
elp-55332	209	35	outcomes	outcome	NOUN
elp-55332	209	36	.	.	PUNCT
elp-55332	210	1	this	this	DET
elp-55332	210	2	collaboration	collaboration	NOUN
elp-55332	210	3	between	between	ADP
elp-55332	210	4	the	the	DET
elp-55332	210	5	courts	court	NOUN
elp-55332	210	6	,	,	PUNCT
elp-55332	210	7	procuratorate	procuratorate	NOUN
elp-55332	210	8	,	,	PUNCT
elp-55332	210	9	and	and	CCONJ
elp-55332	210	10	tax	tax	NOUN
elp-55332	210	11	authorities	authority	NOUN
elp-55332	210	12	would	would	AUX
elp-55332	210	13	enable	enable	VERB
elp-55332	210	14	a	a	DET
elp-55332	210	15	thorough	thorough	ADJ
elp-55332	210	16	assessment	assessment	NOUN
elp-55332	210	17	of	of	ADP
elp-55332	210	18	enterprises	enterprise	NOUN
elp-55332	210	19	involved	involve	VERB
elp-55332	210	20	in	in	ADP
elp-55332	210	21	tax	tax	NOUN
elp-55332	210	22	-	-	PUNCT
elp-55332	210	23	related	relate	VERB
elp-55332	210	24	offenses	offense	NOUN
elp-55332	210	25	,	,	PUNCT
elp-55332	210	26	emphasizing	emphasize	VERB
elp-55332	210	27	both	both	CCONJ
elp-55332	210	28	punishment	punishment	NOUN
elp-55332	210	29	and	and	CCONJ
elp-55332	210	30	prevention	prevention	NOUN
elp-55332	210	31	,	,	PUNCT
elp-55332	210	32	and	and	CCONJ
elp-55332	210	33	promoting	promote	VERB
elp-55332	210	34	the	the	DET
elp-55332	210	35	standardized	standardized	ADJ
elp-55332	210	36	development	development	NOUN
elp-55332	210	37	of	of	ADP
elp-55332	210	38	small	small	ADJ
elp-55332	210	39	and	and	CCONJ
elp-55332	210	40	medium	medium	ADJ
elp-55332	210	41	enterprises	enterprise	NOUN
elp-55332	210	42	(	(	PUNCT
elp-55332	210	43	smes	sme	NOUN
elp-55332	210	44	)	)	PUNCT
elp-55332	210	45	in	in	ADP
elp-55332	210	46	the	the	DET
elp-55332	210	47	greater	great	ADJ
elp-55332	210	48	bay	bay	NOUN
elp-55332	210	49	area	area	NOUN
elp-55332	210	50	.	.	PUNCT
elp-55332	211	1	4.2	4.2	NUM
elp-55332	211	2	establishing	establish	VERB
elp-55332	211	3	a	a	DET
elp-55332	211	4	dual	dual	ADJ
elp-55332	211	5	system	system	NOUN
elp-55332	211	6	of	of	ADP
elp-55332	211	7	compliance	compliance	NOUN
elp-55332	211	8	-	-	PUNCT
elp-55332	211	9	based	base	VERB
elp-55332	211	10	non	non	ADJ
elp-55332	211	11	-	-	ADJ
elp-55332	211	12	prosecution	prosecution	NOUN
elp-55332	211	13	types	type	NOUN
elp-55332	211	14	to	to	PART
elp-55332	211	15	match	match	VERB
elp-55332	211	16	the	the	DET
elp-55332	211	17	severity	severity	NOUN
elp-55332	211	18	of	of	ADP
elp-55332	211	19	offenses	offense	NOUN
elp-55332	211	20	as	as	SCONJ
elp-55332	211	21	previously	previously	ADV
elp-55332	211	22	discussed	discuss	VERB
elp-55332	211	23	,	,	PUNCT
elp-55332	211	24	the	the	DET
elp-55332	211	25	legal	legal	ADJ
elp-55332	211	26	basis	basis	NOUN
elp-55332	211	27	for	for	ADP
elp-55332	211	28	compliance	compliance	NOUN
elp-55332	211	29	-	-	PUNCT
elp-55332	211	30	based	base	VERB
elp-55332	211	31	non	non	NOUN
elp-55332	211	32	-	-	NOUN
elp-55332	211	33	prosecution	prosecution	NOUN
elp-55332	211	34	can	can	AUX
elp-55332	211	35	be	be	AUX
elp-55332	211	36	traced	trace	VERB
elp-55332	211	37	to	to	ADP
elp-55332	211	38	discretionary	discretionary	ADJ
elp-55332	211	39	non	non	NOUN
elp-55332	211	40	-	-	NOUN
elp-55332	211	41	prosecution	prosecution	NOUN
elp-55332	211	42	under	under	ADP
elp-55332	211	43	article	article	NOUN
elp-55332	211	44	177	177	NUM
elp-55332	211	45	of	of	ADP
elp-55332	211	46	the	the	DET
elp-55332	211	47	criminal	criminal	ADJ
elp-55332	211	48	procedure	procedure	NOUN
elp-55332	211	49	law	law	NOUN
elp-55332	211	50	and	and	CCONJ
elp-55332	211	51	exemptions	exemption	NOUN
elp-55332	211	52	from	from	ADP
elp-55332	211	53	criminal	criminal	ADJ
elp-55332	211	54	punishment	punishment	NOUN
elp-55332	211	55	under	under	ADP
elp-55332	211	56	article	article	NOUN
elp-55332	211	57	37	37	NUM
elp-55332	211	58	of	of	ADP
elp-55332	211	59	the	the	DET
elp-55332	211	60	criminal	criminal	ADJ
elp-55332	211	61	law	law	NOUN
elp-55332	211	62	,	,	PUNCT
elp-55332	211	63	both	both	PRON
elp-55332	211	64	of	of	ADP
elp-55332	211	65	which	which	PRON
elp-55332	211	66	apply	apply	VERB
elp-55332	211	67	only	only	ADV
elp-55332	211	68	to	to	ADP
elp-55332	211	69	minor	minor	ADJ
elp-55332	211	70	offenses	offense	NOUN
elp-55332	211	71	.	.	PUNCT
elp-55332	212	1	most	most	ADJ
elp-55332	212	2	legal	legal	ADJ
elp-55332	212	3	scholars	scholar	NOUN
elp-55332	212	4	argue	argue	VERB
elp-55332	212	5	that	that	SCONJ
elp-55332	212	6	non	non	ADJ
elp-55332	212	7	-	-	NOUN
elp-55332	212	8	prosecution	prosecution	NOUN
elp-55332	212	9	for	for	ADP
elp-55332	212	10	serious	serious	ADJ
elp-55332	212	11	crimes	crime	NOUN
elp-55332	212	12	may	may	AUX
elp-55332	212	13	violate	violate	VERB
elp-55332	212	14	the	the	DET
elp-55332	212	15	principle	principle	NOUN
elp-55332	212	16	of	of	ADP
elp-55332	212	17	legality	legality	NOUN
elp-55332	212	18	and	and	CCONJ
elp-55332	212	19	could	could	AUX
elp-55332	212	20	be	be	AUX
elp-55332	212	21	viewed	view	VERB
elp-55332	212	22	as	as	ADP
elp-55332	212	23	a	a	DET
elp-55332	212	24	form	form	NOUN
elp-55332	212	25	of	of	ADP
elp-55332	212	26	leniency	leniency	NOUN
elp-55332	212	27	that	that	PRON
elp-55332	212	28	tolerates	tolerate	VERB
elp-55332	212	29	criminal	criminal	ADJ
elp-55332	212	30	behavior	behavior	NOUN
elp-55332	212	31	.	.	PUNCT
elp-55332	213	1	while	while	SCONJ
elp-55332	213	2	some	some	DET
elp-55332	213	3	compliance	compliance	NOUN
elp-55332	213	4	practices	practice	NOUN
elp-55332	213	5	have	have	AUX
elp-55332	213	6	extended	extend	VERB
elp-55332	213	7	to	to	ADP
elp-55332	213	8	non	non	ADJ
elp-55332	213	9	-	-	NOUN
elp-55332	213	10	prosecution	prosecution	NOUN
elp-55332	213	11	for	for	ADP
elp-55332	213	12	serious	serious	ADJ
elp-55332	213	13	crimes	crime	NOUN
elp-55332	213	14	,	,	PUNCT
elp-55332	213	15	certain	certain	ADJ
elp-55332	213	16	local	local	ADJ
elp-55332	213	17	jurisdictions	jurisdiction	NOUN
elp-55332	213	18	restrict	restrict	VERB
elp-55332	213	19	www.scholink.org/ojs/index.php/elp	www.scholink.org/ojs/index.php/elp	NOUN
elp-55332	213	20	economics	economic	NOUN
elp-55332	213	21	,	,	PUNCT
elp-55332	213	22	law	law	NOUN
elp-55332	213	23	and	and	CCONJ
elp-55332	213	24	policy	policy	NOUN
elp-55332	213	25	vol	vol	NOUN
elp-55332	213	26	.	.	PUNCT
elp-55332	214	1	7	7	NUM
elp-55332	214	2	,	,	PUNCT
elp-55332	214	3	no	no	INTJ
elp-55332	214	4	.	.	NOUN
elp-55332	214	5	3	3	NUM
elp-55332	214	6	,	,	PUNCT
elp-55332	214	7	2024	2024	NUM
elp-55332	214	8	92	92	NUM
elp-55332	214	9	published	publish	VERB
elp-55332	214	10	by	by	ADP
elp-55332	214	11	scholink	scholink	PROPN
elp-55332	214	12	inc	inc	PROPN
elp-55332	214	13	.	.	PROPN
elp-55332	214	14	compliance	compliance	NOUN
elp-55332	214	15	rectification	rectification	NOUN
elp-55332	214	16	in	in	ADP
elp-55332	214	17	cases	case	NOUN
elp-55332	214	18	where	where	SCONJ
elp-55332	214	19	the	the	DET
elp-55332	214	20	statutory	statutory	ADJ
elp-55332	214	21	sentence	sentence	NOUN
elp-55332	214	22	exceeds	exceed	VERB
elp-55332	214	23	ten	ten	NUM
elp-55332	214	24	years	year	NOUN
elp-55332	214	25	.	.	PUNCT
elp-55332	215	1	in	in	ADP
elp-55332	215	2	tax	tax	NOUN
elp-55332	215	3	-	-	PUNCT
elp-55332	215	4	related	relate	VERB
elp-55332	215	5	criminal	criminal	ADJ
elp-55332	215	6	cases	case	NOUN
elp-55332	215	7	,	,	PUNCT
elp-55332	215	8	serious	serious	ADJ
elp-55332	215	9	crimes	crime	NOUN
elp-55332	215	10	are	be	AUX
elp-55332	215	11	often	often	ADV
elp-55332	215	12	handled	handle	VERB
elp-55332	215	13	separately	separately	ADV
elp-55332	215	14	in	in	ADP
elp-55332	215	15	practice	practice	NOUN
elp-55332	215	16	.	.	PUNCT
elp-55332	216	1	for	for	ADP
elp-55332	216	2	example	example	NOUN
elp-55332	216	3	,	,	PUNCT
elp-55332	216	4	in	in	ADP
elp-55332	216	5	a	a	DET
elp-55332	216	6	case	case	NOUN
elp-55332	216	7	involving	involve	VERB
elp-55332	216	8	a	a	DET
elp-55332	216	9	company	company	NOUN
elp-55332	216	10	that	that	PRON
elp-55332	216	11	issued	issue	VERB
elp-55332	216	12	fraudulent	fraudulent	ADJ
elp-55332	216	13	vat	vat	NOUN
elp-55332	216	14	invoices	invoice	NOUN
elp-55332	216	15	,	,	PUNCT
elp-55332	216	16	causing	cause	VERB
elp-55332	216	17	over	over	ADP
elp-55332	216	18	1.2	1.2	NUM
elp-55332	216	19	billion	billion	NUM
elp-55332	216	20	rmb	rmb	NOUN
elp-55332	216	21	in	in	ADP
elp-55332	216	22	tax	tax	NOUN
elp-55332	216	23	losses	loss	NOUN
elp-55332	216	24	to	to	ADP
elp-55332	216	25	the	the	DET
elp-55332	216	26	state	state	NOUN
elp-55332	216	27	,	,	PUNCT
elp-55332	216	28	the	the	DET
elp-55332	216	29	procuratorate	procuratorate	NOUN
elp-55332	216	30	prosecuted	prosecute	VERB
elp-55332	216	31	several	several	ADJ
elp-55332	216	32	individuals	individual	NOUN
elp-55332	216	33	directly	directly	ADV
elp-55332	216	34	responsible	responsible	ADJ
elp-55332	216	35	while	while	SCONJ
elp-55332	216	36	simultaneously	simultaneously	ADV
elp-55332	216	37	initiating	initiate	VERB
elp-55332	216	38	a	a	DET
elp-55332	216	39	conditional	conditional	ADJ
elp-55332	216	40	non	non	ADJ
elp-55332	216	41	-	-	ADJ
elp-55332	216	42	prosecution	prosecution	NOUN
elp-55332	216	43	process	process	NOUN
elp-55332	216	44	for	for	ADP
elp-55332	216	45	the	the	DET
elp-55332	216	46	company	company	NOUN
elp-55332	216	47	.	.	PUNCT
elp-55332	217	1	fraudulent	fraudulent	ADJ
elp-55332	217	2	vat	vat	NOUN
elp-55332	217	3	invoice	invoice	NOUN
elp-55332	217	4	cases	case	NOUN
elp-55332	217	5	are	be	AUX
elp-55332	217	6	prevalent	prevalent	ADJ
elp-55332	217	7	in	in	ADP
elp-55332	217	8	tax	tax	NOUN
elp-55332	217	9	-	-	PUNCT
elp-55332	217	10	related	relate	VERB
elp-55332	217	11	criminal	criminal	ADJ
elp-55332	217	12	cases	case	NOUN
elp-55332	217	13	,	,	PUNCT
elp-55332	217	14	and	and	CCONJ
elp-55332	217	15	sentencing	sentencing	NOUN
elp-55332	217	16	is	be	AUX
elp-55332	217	17	often	often	ADV
elp-55332	217	18	based	base	VERB
elp-55332	217	19	on	on	ADP
elp-55332	217	20	the	the	DET
elp-55332	217	21	invoiced	invoice	VERB
elp-55332	217	22	amount	amount	NOUN
elp-55332	217	23	rather	rather	ADV
elp-55332	217	24	than	than	ADP
elp-55332	217	25	the	the	DET
elp-55332	217	26	actual	actual	ADJ
elp-55332	217	27	tax	tax	NOUN
elp-55332	217	28	loss	loss	NOUN
elp-55332	217	29	,	,	PUNCT
elp-55332	217	30	meaning	mean	VERB
elp-55332	217	31	the	the	DET
elp-55332	217	32	invoiced	invoice	VERB
elp-55332	217	33	amount	amount	NOUN
elp-55332	217	34	does	do	AUX
elp-55332	217	35	not	not	PART
elp-55332	217	36	necessarily	necessarily	ADV
elp-55332	217	37	reflect	reflect	VERB
elp-55332	217	38	the	the	DET
elp-55332	217	39	true	true	ADJ
elp-55332	217	40	financial	financial	ADJ
elp-55332	217	41	harm	harm	NOUN
elp-55332	217	42	to	to	ADP
elp-55332	217	43	the	the	DET
elp-55332	217	44	state	state	NOUN
elp-55332	217	45	.	.	PUNCT
elp-55332	218	1	therefore	therefore	ADV
elp-55332	218	2	,	,	PUNCT
elp-55332	218	3	a	a	DET
elp-55332	218	4	tax	tax	NOUN
elp-55332	218	5	compliance	compliance	NOUN
elp-55332	218	6	non	non	ADJ
elp-55332	218	7	-	-	ADJ
elp-55332	218	8	prosecution	prosecution	NOUN
elp-55332	218	9	framework	framework	NOUN
elp-55332	218	10	in	in	ADP
elp-55332	218	11	the	the	DET
elp-55332	218	12	greater	great	ADJ
elp-55332	218	13	bay	bay	NOUN
elp-55332	218	14	area	area	NOUN
elp-55332	218	15	should	should	AUX
elp-55332	218	16	consider	consider	VERB
elp-55332	218	17	the	the	DET
elp-55332	218	18	social	social	ADJ
elp-55332	218	19	harm	harm	NOUN
elp-55332	218	20	of	of	ADP
elp-55332	218	21	each	each	DET
elp-55332	218	22	case	case	NOUN
elp-55332	218	23	,	,	PUNCT
elp-55332	218	24	establishing	establish	VERB
elp-55332	218	25	a	a	DET
elp-55332	218	26	dual	dual	ADJ
elp-55332	218	27	system	system	NOUN
elp-55332	218	28	of	of	ADP
elp-55332	218	29	discretionary	discretionary	ADJ
elp-55332	218	30	and	and	CCONJ
elp-55332	218	31	conditional	conditional	ADJ
elp-55332	218	32	non	non	NOUN
elp-55332	218	33	-	-	NOUN
elp-55332	218	34	prosecution	prosecution	NOUN
elp-55332	218	35	to	to	PART
elp-55332	218	36	match	match	VERB
elp-55332	218	37	the	the	DET
elp-55332	218	38	severity	severity	NOUN
elp-55332	218	39	of	of	ADP
elp-55332	218	40	the	the	DET
elp-55332	218	41	offense	offense	NOUN
elp-55332	218	42	.	.	PUNCT
elp-55332	219	1	specifically	specifically	ADV
elp-55332	219	2	,	,	PUNCT
elp-55332	219	3	the	the	DET
elp-55332	219	4	framework	framework	NOUN
elp-55332	219	5	should	should	AUX
elp-55332	219	6	:	:	PUNCT
elp-55332	219	7	(	(	PUNCT
elp-55332	219	8	1	1	X
elp-55332	219	9	)	)	PUNCT
elp-55332	219	10	establish	establish	VERB
elp-55332	219	11	threshold	threshold	NOUN
elp-55332	219	12	tax	tax	NOUN
elp-55332	219	13	amounts	amount	NOUN
elp-55332	219	14	for	for	ADP
elp-55332	219	15	discretionary	discretionary	ADJ
elp-55332	219	16	and	and	CCONJ
elp-55332	219	17	conditional	conditional	ADJ
elp-55332	219	18	non	non	ADJ
elp-55332	219	19	-	-	NOUN
elp-55332	219	20	prosecution	prosecution	NOUN
elp-55332	219	21	based	base	VERB
elp-55332	219	22	on	on	ADP
elp-55332	219	23	the	the	DET
elp-55332	219	24	characteristics	characteristic	NOUN
elp-55332	219	25	of	of	ADP
elp-55332	219	26	tax	tax	NOUN
elp-55332	219	27	-	-	PUNCT
elp-55332	219	28	related	relate	VERB
elp-55332	219	29	cases	case	NOUN
elp-55332	219	30	in	in	ADP
elp-55332	219	31	the	the	DET
elp-55332	219	32	greater	great	ADJ
elp-55332	219	33	bay	bay	NOUN
elp-55332	219	34	area	area	NOUN
elp-55332	219	35	,	,	PUNCT
elp-55332	219	36	and	and	CCONJ
elp-55332	219	37	refine	refine	VERB
elp-55332	219	38	the	the	DET
elp-55332	219	39	criteria	criterion	NOUN
elp-55332	219	40	for	for	ADP
elp-55332	219	41	applying	apply	VERB
elp-55332	219	42	compliance	compliance	NOUN
elp-55332	219	43	-	-	PUNCT
elp-55332	219	44	based	base	VERB
elp-55332	219	45	non	non	NOUN
elp-55332	219	46	-	-	NOUN
elp-55332	219	47	prosecution	prosecution	NOUN
elp-55332	219	48	.	.	PUNCT
elp-55332	220	1	discretionary	discretionary	ADJ
elp-55332	220	2	non	non	ADJ
elp-55332	220	3	-	-	NOUN
elp-55332	220	4	prosecution	prosecution	NOUN
elp-55332	220	5	should	should	AUX
elp-55332	220	6	apply	apply	VERB
elp-55332	220	7	to	to	ADP
elp-55332	220	8	minor	minor	ADJ
elp-55332	220	9	tax	tax	NOUN
elp-55332	220	10	-	-	PUNCT
elp-55332	220	11	related	relate	VERB
elp-55332	220	12	offenses	offense	NOUN
elp-55332	220	13	,	,	PUNCT
elp-55332	220	14	while	while	SCONJ
elp-55332	220	15	conditional	conditional	ADJ
elp-55332	220	16	non	non	NOUN
elp-55332	220	17	-	-	NOUN
elp-55332	220	18	prosecution	prosecution	NOUN
elp-55332	220	19	should	should	AUX
elp-55332	220	20	apply	apply	VERB
elp-55332	220	21	to	to	ADP
elp-55332	220	22	more	more	ADV
elp-55332	220	23	serious	serious	ADJ
elp-55332	220	24	cases	case	NOUN
elp-55332	220	25	involving	involve	VERB
elp-55332	220	26	larger	large	ADJ
elp-55332	220	27	tax	tax	NOUN
elp-55332	220	28	amounts	amount	NOUN
elp-55332	220	29	.	.	PUNCT
elp-55332	221	1	for	for	ADP
elp-55332	221	2	vat	vat	NOUN
elp-55332	221	3	invoice	invoice	NOUN
elp-55332	221	4	fraud	fraud	NOUN
elp-55332	221	5	,	,	PUNCT
elp-55332	221	6	the	the	DET
elp-55332	221	7	applicable	applicable	ADJ
elp-55332	221	8	type	type	NOUN
elp-55332	221	9	of	of	ADP
elp-55332	221	10	compliance	compliance	NOUN
elp-55332	221	11	-	-	PUNCT
elp-55332	221	12	based	base	VERB
elp-55332	221	13	non	non	NOUN
elp-55332	221	14	-	-	NOUN
elp-55332	221	15	prosecution	prosecution	NOUN
elp-55332	221	16	should	should	AUX
elp-55332	221	17	be	be	AUX
elp-55332	221	18	determined	determine	VERB
elp-55332	221	19	based	base	VERB
elp-55332	221	20	on	on	ADP
elp-55332	221	21	the	the	DET
elp-55332	221	22	extent	extent	NOUN
elp-55332	221	23	of	of	ADP
elp-55332	221	24	harm	harm	NOUN
elp-55332	221	25	to	to	ADP
elp-55332	221	26	state	state	NOUN
elp-55332	221	27	tax	tax	NOUN
elp-55332	221	28	revenue	revenue	NOUN
elp-55332	221	29	rather	rather	ADV
elp-55332	221	30	than	than	ADP
elp-55332	221	31	the	the	DET
elp-55332	221	32	sentencing	sentencing	NOUN
elp-55332	221	33	standards	standard	NOUN
elp-55332	221	34	defined	define	VERB
elp-55332	221	35	in	in	ADP
elp-55332	221	36	the	the	DET
elp-55332	221	37	criminal	criminal	ADJ
elp-55332	221	38	law	law	NOUN
elp-55332	221	39	;	;	PUNCT
elp-55332	221	40	(	(	PUNCT
elp-55332	221	41	2	2	X
elp-55332	221	42	)	)	PUNCT
elp-55332	221	43	link	link	VERB
elp-55332	221	44	the	the	DET
elp-55332	221	45	conditions	condition	NOUN
elp-55332	221	46	for	for	ADP
elp-55332	221	47	the	the	DET
elp-55332	221	48	two	two	NUM
elp-55332	221	49	types	type	NOUN
elp-55332	221	50	of	of	ADP
elp-55332	221	51	compliance	compliance	NOUN
elp-55332	221	52	-	-	PUNCT
elp-55332	221	53	based	base	VERB
elp-55332	221	54	non	non	NOUN
elp-55332	221	55	-	-	NOUN
elp-55332	221	56	prosecution	prosecution	NOUN
elp-55332	221	57	to	to	ADP
elp-55332	221	58	the	the	DET
elp-55332	221	59	effectiveness	effectiveness	NOUN
elp-55332	221	60	of	of	ADP
elp-55332	221	61	the	the	DET
elp-55332	221	62	enterprise	enterprise	NOUN
elp-55332	221	63	’s	’s	PART
elp-55332	221	64	tax	tax	NOUN
elp-55332	221	65	compliance	compliance	NOUN
elp-55332	221	66	rectification	rectification	NOUN
elp-55332	221	67	,	,	PUNCT
elp-55332	221	68	applying	apply	VERB
elp-55332	221	69	the	the	DET
elp-55332	221	70	corresponding	corresponding	ADJ
elp-55332	221	71	type	type	NOUN
elp-55332	221	72	of	of	ADP
elp-55332	221	73	non	non	NOUN
elp-55332	221	74	-	-	NOUN
elp-55332	221	75	prosecution	prosecution	NOUN
elp-55332	221	76	according	accord	VERB
elp-55332	221	77	to	to	ADP
elp-55332	221	78	the	the	DET
elp-55332	221	79	level	level	NOUN
elp-55332	221	80	of	of	ADP
elp-55332	221	81	compliance	compliance	NOUN
elp-55332	221	82	achieved	achieve	VERB
elp-55332	221	83	.	.	PUNCT
elp-55332	222	1	this	this	DET
elp-55332	222	2	structure	structure	NOUN
elp-55332	222	3	addresses	address	VERB
elp-55332	222	4	the	the	DET
elp-55332	222	5	limitations	limitation	NOUN
elp-55332	222	6	of	of	ADP
elp-55332	222	7	a	a	DET
elp-55332	222	8	single	single	ADJ
elp-55332	222	9	discretionary	discretionary	ADJ
elp-55332	222	10	non	non	ADJ
elp-55332	222	11	-	-	ADJ
elp-55332	222	12	prosecution	prosecution	ADJ
elp-55332	222	13	model	model	NOUN
elp-55332	222	14	,	,	PUNCT
elp-55332	222	15	which	which	PRON
elp-55332	222	16	is	be	AUX
elp-55332	222	17	particularly	particularly	ADV
elp-55332	222	18	suited	suit	VERB
elp-55332	222	19	to	to	ADP
elp-55332	222	20	cases	case	NOUN
elp-55332	222	21	involving	involve	VERB
elp-55332	222	22	large	large	ADJ
elp-55332	222	23	tax	tax	NOUN
elp-55332	222	24	amounts	amount	NOUN
elp-55332	222	25	;	;	PUNCT
elp-55332	222	26	and	and	CCONJ
elp-55332	222	27	(	(	PUNCT
elp-55332	222	28	3	3	X
elp-55332	222	29	)	)	PUNCT
elp-55332	222	30	for	for	ADP
elp-55332	222	31	cases	case	NOUN
elp-55332	222	32	where	where	SCONJ
elp-55332	222	33	compliance	compliance	NOUN
elp-55332	222	34	rectification	rectification	NOUN
elp-55332	222	35	is	be	AUX
elp-55332	222	36	initiated	initiate	VERB
elp-55332	222	37	at	at	ADP
elp-55332	222	38	trial	trial	NOUN
elp-55332	222	39	,	,	PUNCT
elp-55332	222	40	or	or	CCONJ
elp-55332	222	41	cases	case	NOUN
elp-55332	222	42	where	where	SCONJ
elp-55332	222	43	compliance	compliance	NOUN
elp-55332	222	44	rectification	rectification	NOUN
elp-55332	222	45	remains	remain	VERB
elp-55332	222	46	incomplete	incomplete	ADJ
elp-55332	222	47	within	within	ADP
elp-55332	222	48	the	the	DET
elp-55332	222	49	observation	observation	NOUN
elp-55332	222	50	period	period	NOUN
elp-55332	222	51	set	set	VERB
elp-55332	222	52	during	during	ADP
elp-55332	222	53	the	the	DET
elp-55332	222	54	prosecution	prosecution	NOUN
elp-55332	222	55	review	review	NOUN
elp-55332	222	56	phase	phase	NOUN
elp-55332	222	57	but	but	CCONJ
elp-55332	222	58	shows	show	VERB
elp-55332	222	59	progress	progress	NOUN
elp-55332	222	60	by	by	ADP
elp-55332	222	61	the	the	DET
elp-55332	222	62	trial	trial	NOUN
elp-55332	222	63	phase	phase	NOUN
elp-55332	222	64	,	,	PUNCT
elp-55332	222	65	the	the	DET
elp-55332	222	66	court	court	NOUN
elp-55332	222	67	could	could	AUX
elp-55332	222	68	incentivize	incentivize	VERB
elp-55332	222	69	the	the	DET
elp-55332	222	70	enterprise	enterprise	NOUN
elp-55332	222	71	by	by	ADP
elp-55332	222	72	imposing	impose	VERB
elp-55332	222	73	a	a	DET
elp-55332	222	74	non	non	ADJ
elp-55332	222	75	-	-	ADJ
elp-55332	222	76	custodial	custodial	ADJ
elp-55332	222	77	penalty	penalty	NOUN
elp-55332	222	78	.	.	PUNCT
elp-55332	223	1	in	in	ADP
elp-55332	223	2	sum	sum	NOUN
elp-55332	223	3	,	,	PUNCT
elp-55332	223	4	the	the	DET
elp-55332	223	5	procedural	procedural	ADJ
elp-55332	223	6	differentiation	differentiation	NOUN
elp-55332	223	7	in	in	ADP
elp-55332	223	8	non	non	ADJ
elp-55332	223	9	-	-	ADJ
elp-55332	223	10	prosecution	prosecution	NOUN
elp-55332	223	11	types	type	NOUN
elp-55332	223	12	enables	enable	VERB
elp-55332	223	13	tax	tax	NOUN
elp-55332	223	14	-	-	PUNCT
elp-55332	223	15	related	relate	VERB
elp-55332	223	16	enterprises	enterprise	NOUN
elp-55332	223	17	in	in	ADP
elp-55332	223	18	the	the	DET
elp-55332	223	19	greater	great	ADJ
elp-55332	223	20	bay	bay	NOUN
elp-55332	223	21	area	area	NOUN
elp-55332	223	22	to	to	PART
elp-55332	223	23	pursue	pursue	VERB
elp-55332	223	24	tailored	tailored	ADJ
elp-55332	223	25	tax	tax	NOUN
elp-55332	223	26	compliance	compliance	NOUN
elp-55332	223	27	rectification	rectification	NOUN
elp-55332	223	28	,	,	PUNCT
elp-55332	223	29	offering	offer	VERB
elp-55332	223	30	them	they	PRON
elp-55332	223	31	an	an	DET
elp-55332	223	32	opportunity	opportunity	NOUN
elp-55332	223	33	for	for	ADP
elp-55332	223	34	renewed	renew	VERB
elp-55332	223	35	development	development	NOUN
elp-55332	223	36	.	.	PUNCT
elp-55332	224	1	the	the	DET
elp-55332	224	2	application	application	NOUN
elp-55332	224	3	of	of	ADP
elp-55332	224	4	discretionary	discretionary	ADJ
elp-55332	224	5	non	non	ADJ
elp-55332	224	6	-	-	NOUN
elp-55332	224	7	prosecution	prosecution	NOUN
elp-55332	224	8	does	do	AUX
elp-55332	224	9	not	not	PART
elp-55332	224	10	inherently	inherently	ADV
elp-55332	224	11	require	require	VERB
elp-55332	224	12	participation	participation	NOUN
elp-55332	224	13	in	in	ADP
elp-55332	224	14	a	a	DET
elp-55332	224	15	compliance	compliance	NOUN
elp-55332	224	16	system	system	NOUN
elp-55332	224	17	,	,	PUNCT
elp-55332	224	18	but	but	CCONJ
elp-55332	224	19	linking	link	VERB
elp-55332	224	20	compliance	compliance	NOUN
elp-55332	224	21	-	-	PUNCT
elp-55332	224	22	based	base	VERB
elp-55332	224	23	non	non	NOUN
elp-55332	224	24	-	-	NOUN
elp-55332	224	25	prosecution	prosecution	NOUN
elp-55332	224	26	with	with	ADP
elp-55332	224	27	conditional	conditional	ADJ
elp-55332	224	28	non	non	ADJ
elp-55332	224	29	-	-	NOUN
elp-55332	224	30	prosecution	prosecution	NOUN
elp-55332	224	31	aligns	align	VERB
elp-55332	224	32	with	with	ADP
elp-55332	224	33	the	the	DET
elp-55332	224	34	internal	internal	ADJ
elp-55332	224	35	logic	logic	NOUN
elp-55332	224	36	of	of	ADP
elp-55332	224	37	the	the	DET
elp-55332	224	38	system	system	NOUN
elp-55332	224	39	itself	itself	PRON
elp-55332	224	40	.	.	PUNCT
elp-55332	225	1	4.3	4.3	NUM
elp-55332	225	2	establishing	establish	VERB
elp-55332	225	3	a	a	DET
elp-55332	225	4	unified	unified	ADJ
elp-55332	225	5	standard	standard	NOUN
elp-55332	225	6	for	for	ADP
elp-55332	225	7	compliance	compliance	NOUN
elp-55332	225	8	rectification	rectification	NOUN
elp-55332	225	9	to	to	PART
elp-55332	225	10	integrate	integrate	VERB
elp-55332	225	11	governance	governance	NOUN
elp-55332	225	12	and	and	CCONJ
elp-55332	225	13	prevention	prevention	NOUN
elp-55332	225	14	enterprise	enterprise	NOUN
elp-55332	225	15	compliance	compliance	NOUN
elp-55332	225	16	reform	reform	NOUN
elp-55332	225	17	not	not	PART
elp-55332	225	18	only	only	ADV
elp-55332	225	19	emphasizes	emphasize	VERB
elp-55332	225	20	protection	protection	NOUN
elp-55332	225	21	of	of	ADP
elp-55332	225	22	private	private	ADJ
elp-55332	225	23	enterprises	enterprise	NOUN
elp-55332	225	24	but	but	CCONJ
elp-55332	225	25	should	should	AUX
elp-55332	225	26	also	also	ADV
elp-55332	225	27	focus	focus	VERB
elp-55332	225	28	on	on	ADP
elp-55332	225	29	punishment	punishment	NOUN
elp-55332	225	30	and	and	CCONJ
elp-55332	225	31	crime	crime	NOUN
elp-55332	225	32	prevention	prevention	NOUN
elp-55332	225	33	.	.	PUNCT
elp-55332	226	1	however	however	ADV
elp-55332	226	2	,	,	PUNCT
elp-55332	226	3	in	in	ADP
elp-55332	226	4	practice	practice	NOUN
elp-55332	226	5	,	,	PUNCT
elp-55332	226	6	the	the	DET
elp-55332	226	7	lack	lack	NOUN
elp-55332	226	8	of	of	ADP
elp-55332	226	9	clear	clear	ADJ
elp-55332	226	10	sentencing	sentencing	NOUN
elp-55332	226	11	incentives	incentive	NOUN
elp-55332	226	12	,	,	PUNCT
elp-55332	226	13	inadequate	inadequate	ADJ
elp-55332	226	14	observation	observation	NOUN
elp-55332	226	15	periods	period	NOUN
elp-55332	226	16	,	,	PUNCT
elp-55332	226	17	and	and	CCONJ
elp-55332	226	18	vague	vague	ADJ
elp-55332	226	19	evaluation	evaluation	NOUN
elp-55332	226	20	standards	standard	NOUN
elp-55332	226	21	for	for	ADP
elp-55332	226	22	compliance	compliance	NOUN
elp-55332	226	23	rectification	rectification	NOUN
elp-55332	226	24	have	have	AUX
elp-55332	226	25	limited	limit	VERB
elp-55332	226	26	the	the	DET
elp-55332	226	27	effectiveness	effectiveness	NOUN
elp-55332	226	28	of	of	ADP
elp-55332	226	29	compliance	compliance	NOUN
elp-55332	226	30	reform	reform	NOUN
elp-55332	226	31	.	.	PUNCT
elp-55332	227	1	given	give	VERB
elp-55332	227	2	the	the	DET
elp-55332	227	3	technical	technical	ADJ
elp-55332	227	4	complexity	complexity	NOUN
elp-55332	227	5	of	of	ADP
elp-55332	227	6	tax	tax	NOUN
elp-55332	227	7	compliance	compliance	NOUN
elp-55332	227	8	rectification	rectification	NOUN
elp-55332	227	9	,	,	PUNCT
elp-55332	227	10	a	a	DET
elp-55332	227	11	pathway	pathway	NOUN
elp-55332	227	12	focusing	focus	VERB
elp-55332	227	13	on	on	ADP
elp-55332	227	14	“	"	PUNCT
elp-55332	227	15	compliance	compliance	NOUN
elp-55332	227	16	risk	risk	NOUN
elp-55332	227	17	identification	identification	NOUN
elp-55332	227	18	,	,	PUNCT
elp-55332	227	19	specialized	specialized	ADJ
elp-55332	227	20	compliance	compliance	NOUN
elp-55332	227	21	management	management	NOUN
elp-55332	227	22	,	,	PUNCT
elp-55332	227	23	and	and	CCONJ
elp-55332	227	24	targeted	target	VERB
elp-55332	227	25	management	management	NOUN
elp-55332	227	26	elements	element	NOUN
elp-55332	227	27	”	"	PUNCT
elp-55332	227	28	should	should	AUX
elp-55332	227	29	be	be	AUX
elp-55332	227	30	established	establish	VERB
elp-55332	227	31	.	.	PUNCT
elp-55332	228	1	in	in	ADP
elp-55332	228	2	light	light	NOUN
elp-55332	228	3	of	of	ADP
elp-55332	228	4	the	the	DET
elp-55332	228	5	large	large	ADJ
elp-55332	228	6	number	number	NOUN
elp-55332	228	7	of	of	ADP
elp-55332	228	8	www.scholink.org/ojs/index.php/elp	www.scholink.org/ojs/index.php/elp	NOUN
elp-55332	228	9	economics	economic	NOUN
elp-55332	228	10	,	,	PUNCT
elp-55332	228	11	law	law	NOUN
elp-55332	228	12	and	and	CCONJ
elp-55332	228	13	policy	policy	NOUN
elp-55332	228	14	vol	vol	NOUN
elp-55332	228	15	.	.	PUNCT
elp-55332	229	1	7	7	NUM
elp-55332	229	2	,	,	PUNCT
elp-55332	229	3	no	no	INTJ
elp-55332	229	4	.	.	NOUN
elp-55332	229	5	3	3	NUM
elp-55332	229	6	,	,	PUNCT
elp-55332	229	7	2024	2024	NUM
elp-55332	229	8	93	93	NUM
elp-55332	229	9	published	publish	VERB
elp-55332	229	10	by	by	ADP
elp-55332	229	11	scholink	scholink	PROPN
elp-55332	229	12	inc	inc	PROPN
elp-55332	229	13	.	.	PROPN
elp-55332	229	14	smes	sme	NOUN
elp-55332	229	15	in	in	ADP
elp-55332	229	16	the	the	DET
elp-55332	229	17	greater	great	ADJ
elp-55332	229	18	bay	bay	NOUN
elp-55332	229	19	area	area	NOUN
elp-55332	229	20	and	and	CCONJ
elp-55332	229	21	the	the	DET
elp-55332	229	22	fact	fact	NOUN
elp-55332	229	23	that	that	SCONJ
elp-55332	229	24	tax	tax	NOUN
elp-55332	229	25	-	-	PUNCT
elp-55332	229	26	related	relate	VERB
elp-55332	229	27	enterprises	enterprise	NOUN
elp-55332	229	28	are	be	AUX
elp-55332	229	29	often	often	ADV
elp-55332	229	30	small	small	ADJ
elp-55332	229	31	or	or	CCONJ
elp-55332	229	32	micro	micro	ADJ
elp-55332	229	33	-	-	ADJ
elp-55332	229	34	sized	sized	ADJ
elp-55332	229	35	,	,	PUNCT
elp-55332	229	36	a	a	DET
elp-55332	229	37	risk	risk	NOUN
elp-55332	229	38	-	-	PUNCT
elp-55332	229	39	based	base	VERB
elp-55332	229	40	tax	tax	NOUN
elp-55332	229	41	compliance	compliance	NOUN
elp-55332	229	42	management	management	NOUN
elp-55332	229	43	system	system	NOUN
elp-55332	229	44	tailored	tailor	VERB
elp-55332	229	45	to	to	ADP
elp-55332	229	46	smes	sme	NOUN
elp-55332	229	47	is	be	AUX
elp-55332	229	48	necessary	necessary	ADJ
elp-55332	229	49	.	.	PUNCT
elp-55332	230	1	small	small	ADJ
elp-55332	230	2	and	and	CCONJ
elp-55332	230	3	micro	micro	ADJ
elp-55332	230	4	enterprises	enterprise	NOUN
elp-55332	230	5	,	,	PUNCT
elp-55332	230	6	in	in	ADP
elp-55332	230	7	particular	particular	ADJ
elp-55332	230	8	,	,	PUNCT
elp-55332	230	9	tend	tend	VERB
elp-55332	230	10	to	to	PART
elp-55332	230	11	have	have	VERB
elp-55332	230	12	less	less	ADV
elp-55332	230	13	mature	mature	ADJ
elp-55332	230	14	management	management	NOUN
elp-55332	230	15	systems	system	NOUN
elp-55332	230	16	and	and	CCONJ
elp-55332	230	17	are	be	AUX
elp-55332	230	18	therefore	therefore	ADV
elp-55332	230	19	more	more	ADV
elp-55332	230	20	prone	prone	ADJ
elp-55332	230	21	to	to	ADP
elp-55332	230	22	tax	tax	NOUN
elp-55332	230	23	-	-	PUNCT
elp-55332	230	24	related	relate	VERB
elp-55332	230	25	violations	violation	NOUN
elp-55332	230	26	.	.	PUNCT
elp-55332	231	1	the	the	DET
elp-55332	231	2	greater	great	ADJ
elp-55332	231	3	bay	bay	NOUN
elp-55332	231	4	area	area	NOUN
elp-55332	231	5	should	should	AUX
elp-55332	231	6	design	design	VERB
elp-55332	231	7	specific	specific	ADJ
elp-55332	231	8	measures	measure	NOUN
elp-55332	231	9	targeting	target	VERB
elp-55332	231	10	the	the	DET
elp-55332	231	11	root	root	NOUN
elp-55332	231	12	causes	cause	NOUN
elp-55332	231	13	of	of	ADP
elp-55332	231	14	criminal	criminal	ADJ
elp-55332	231	15	conduct	conduct	NOUN
elp-55332	231	16	,	,	PUNCT
elp-55332	231	17	aiming	aim	VERB
elp-55332	231	18	to	to	PART
elp-55332	231	19	eliminate	eliminate	VERB
elp-55332	231	20	systemic	systemic	ADJ
elp-55332	231	21	risks	risk	NOUN
elp-55332	231	22	by	by	ADP
elp-55332	231	23	incorporating	incorporate	VERB
elp-55332	231	24	basic	basic	ADJ
elp-55332	231	25	compliance	compliance	NOUN
elp-55332	231	26	elements	element	NOUN
elp-55332	231	27	,	,	PUNCT
elp-55332	231	28	establishing	establish	VERB
elp-55332	231	29	compliance	compliance	NOUN
elp-55332	231	30	departments	department	NOUN
elp-55332	231	31	,	,	PUNCT
elp-55332	231	32	appointing	appoint	VERB
elp-55332	231	33	compliance	compliance	NOUN
elp-55332	231	34	officers	officer	NOUN
elp-55332	231	35	,	,	PUNCT
elp-55332	231	36	and	and	CCONJ
elp-55332	231	37	improving	improve	VERB
elp-55332	231	38	internal	internal	ADJ
elp-55332	231	39	management	management	NOUN
elp-55332	231	40	.	.	PUNCT
elp-55332	232	1	on	on	ADP
elp-55332	232	2	this	this	DET
elp-55332	232	3	foundation	foundation	NOUN
elp-55332	232	4	,	,	PUNCT
elp-55332	232	5	specialized	specialized	ADJ
elp-55332	232	6	tax	tax	NOUN
elp-55332	232	7	compliance	compliance	NOUN
elp-55332	232	8	elements	element	NOUN
elp-55332	232	9	should	should	AUX
elp-55332	232	10	be	be	AUX
elp-55332	232	11	developed	develop	VERB
elp-55332	232	12	:	:	PUNCT
elp-55332	232	13	(	(	PUNCT
elp-55332	232	14	1	1	X
elp-55332	232	15	)	)	PUNCT
elp-55332	232	16	establish	establish	VERB
elp-55332	232	17	a	a	DET
elp-55332	232	18	tax	tax	NOUN
elp-55332	232	19	compliance	compliance	NOUN
elp-55332	232	20	risk	risk	NOUN
elp-55332	232	21	identification	identification	NOUN
elp-55332	232	22	system	system	NOUN
elp-55332	232	23	.	.	PUNCT
elp-55332	233	1	identify	identify	VERB
elp-55332	233	2	high	high	ADJ
elp-55332	233	3	-	-	PUNCT
elp-55332	233	4	risk	risk	NOUN
elp-55332	233	5	fields	field	NOUN
elp-55332	233	6	associated	associate	VERB
elp-55332	233	7	with	with	ADP
elp-55332	233	8	tax	tax	NOUN
elp-55332	233	9	-	-	PUNCT
elp-55332	233	10	related	relate	VERB
elp-55332	233	11	offenses	offense	NOUN
elp-55332	233	12	,	,	PUNCT
elp-55332	233	13	including	include	VERB
elp-55332	233	14	vat	vat	NOUN
elp-55332	233	15	fraud	fraud	NOUN
elp-55332	233	16	,	,	PUNCT
elp-55332	233	17	tax	tax	NOUN
elp-55332	233	18	evasion	evasion	NOUN
elp-55332	233	19	,	,	PUNCT
elp-55332	233	20	and	and	CCONJ
elp-55332	233	21	fraudulent	fraudulent	ADJ
elp-55332	233	22	export	export	NOUN
elp-55332	233	23	tax	tax	NOUN
elp-55332	233	24	rebates	rebate	NOUN
elp-55332	233	25	,	,	PUNCT
elp-55332	233	26	to	to	PART
elp-55332	233	27	focus	focus	VERB
elp-55332	233	28	on	on	ADP
elp-55332	233	29	specific	specific	ADJ
elp-55332	233	30	risks	risk	NOUN
elp-55332	233	31	that	that	PRON
elp-55332	233	32	could	could	AUX
elp-55332	233	33	lead	lead	VERB
elp-55332	233	34	to	to	ADP
elp-55332	233	35	repeated	repeat	VERB
elp-55332	233	36	offenses	offense	NOUN
elp-55332	233	37	.	.	PUNCT
elp-55332	234	1	risk	risk	NOUN
elp-55332	234	2	identification	identification	NOUN
elp-55332	234	3	should	should	AUX
elp-55332	234	4	cover	cover	VERB
elp-55332	234	5	areas	area	NOUN
elp-55332	234	6	such	such	ADJ
elp-55332	234	7	as	as	ADP
elp-55332	234	8	off	off	ADP
elp-55332	234	9	-	-	PUNCT
elp-55332	234	10	the	the	DET
elp-55332	234	11	-	-	PUNCT
elp-55332	234	12	books	book	NOUN
elp-55332	234	13	accounts	account	NOUN
elp-55332	234	14	,	,	PUNCT
elp-55332	234	15	separation	separation	NOUN
elp-55332	234	16	of	of	ADP
elp-55332	234	17	invoices	invoice	NOUN
elp-55332	234	18	and	and	CCONJ
elp-55332	234	19	goods	good	NOUN
elp-55332	234	20	in	in	ADP
elp-55332	234	21	transactions	transaction	NOUN
elp-55332	234	22	,	,	PUNCT
elp-55332	234	23	and	and	CCONJ
elp-55332	234	24	general	general	ADJ
elp-55332	234	25	invoice	invoice	NOUN
elp-55332	234	26	deductions	deduction	NOUN
elp-55332	234	27	,	,	PUNCT
elp-55332	234	28	with	with	ADP
elp-55332	234	29	general	general	ADJ
elp-55332	234	30	guidance	guidance	NOUN
elp-55332	234	31	and	and	CCONJ
elp-55332	234	32	key	key	ADJ
elp-55332	234	33	risk	risk	NOUN
elp-55332	234	34	factors	factor	NOUN
elp-55332	234	35	outlined	outline	VERB
elp-55332	234	36	.	.	PUNCT
elp-55332	235	1	(	(	PUNCT
elp-55332	235	2	2	2	X
elp-55332	235	3	)	)	PUNCT
elp-55332	235	4	introduce	introduce	VERB
elp-55332	235	5	differentiated	differentiated	ADJ
elp-55332	235	6	tax	tax	NOUN
elp-55332	235	7	compliance	compliance	NOUN
elp-55332	235	8	management	management	NOUN
elp-55332	235	9	elements	element	NOUN
elp-55332	235	10	.	.	PUNCT
elp-55332	236	1	tailor	tailor	NOUN
elp-55332	236	2	compliance	compliance	NOUN
elp-55332	236	3	management	management	NOUN
elp-55332	236	4	based	base	VERB
elp-55332	236	5	on	on	ADP
elp-55332	236	6	the	the	DET
elp-55332	236	7	size	size	NOUN
elp-55332	236	8	of	of	ADP
elp-55332	236	9	the	the	DET
elp-55332	236	10	enterprise	enterprise	NOUN
elp-55332	236	11	,	,	PUNCT
elp-55332	236	12	the	the	DET
elp-55332	236	13	offense	offense	NOUN
elp-55332	236	14	,	,	PUNCT
elp-55332	236	15	and	and	CCONJ
elp-55332	236	16	its	its	PRON
elp-55332	236	17	severity	severity	NOUN
elp-55332	236	18	,	,	PUNCT
elp-55332	236	19	incorporating	incorporate	VERB
elp-55332	236	20	training	training	NOUN
elp-55332	236	21	,	,	PUNCT
elp-55332	236	22	communication	communication	NOUN
elp-55332	236	23	,	,	PUNCT
elp-55332	236	24	and	and	CCONJ
elp-55332	236	25	anonymous	anonymous	ADJ
elp-55332	236	26	reporting	reporting	NOUN
elp-55332	236	27	mechanisms	mechanism	NOUN
elp-55332	236	28	to	to	PART
elp-55332	236	29	prevent	prevent	VERB
elp-55332	236	30	recurring	recur	VERB
elp-55332	236	31	issues	issue	NOUN
elp-55332	236	32	.	.	PUNCT
elp-55332	237	1	guidelines	guideline	NOUN
elp-55332	237	2	should	should	AUX
elp-55332	237	3	also	also	ADV
elp-55332	237	4	allow	allow	VERB
elp-55332	237	5	the	the	DET
elp-55332	237	6	compliance	compliance	NOUN
elp-55332	237	7	observation	observation	NOUN
elp-55332	237	8	period	period	NOUN
elp-55332	237	9	to	to	PART
elp-55332	237	10	exceed	exceed	VERB
elp-55332	237	11	the	the	DET
elp-55332	237	12	prosecution	prosecution	NOUN
elp-55332	237	13	review	review	NOUN
elp-55332	237	14	period	period	NOUN
elp-55332	237	15	for	for	ADP
elp-55332	237	16	serious	serious	ADJ
elp-55332	237	17	cases	case	NOUN
elp-55332	237	18	,	,	PUNCT
elp-55332	237	19	ensuring	ensure	VERB
elp-55332	237	20	adequate	adequate	ADJ
elp-55332	237	21	time	time	NOUN
elp-55332	237	22	for	for	ADP
elp-55332	237	23	effective	effective	ADJ
elp-55332	237	24	rectification	rectification	NOUN
elp-55332	237	25	.	.	PUNCT
elp-55332	238	1	(	(	PUNCT
elp-55332	238	2	3	3	X
elp-55332	238	3	)	)	PUNCT
elp-55332	238	4	establish	establish	VERB
elp-55332	238	5	a	a	DET
elp-55332	238	6	graded	grade	VERB
elp-55332	238	7	standard	standard	NOUN
elp-55332	238	8	for	for	ADP
elp-55332	238	9	compliance	compliance	NOUN
elp-55332	238	10	rectification	rectification	NOUN
elp-55332	238	11	effectiveness	effectiveness	NOUN
elp-55332	238	12	.	.	PUNCT
elp-55332	239	1	implement	implement	VERB
elp-55332	239	2	a	a	DET
elp-55332	239	3	three	three	NUM
elp-55332	239	4	-	-	PUNCT
elp-55332	239	5	tier	tier	NOUN
elp-55332	239	6	grading	grade	VERB
elp-55332	239	7	system	system	NOUN
elp-55332	239	8	(	(	PUNCT
elp-55332	239	9	fully	fully	ADV
elp-55332	239	10	compliant	compliant	ADJ
elp-55332	239	11	,	,	PUNCT
elp-55332	239	12	partially	partially	ADV
elp-55332	239	13	compliant	compliant	ADJ
elp-55332	239	14	,	,	PUNCT
elp-55332	239	15	non	non	ADJ
elp-55332	239	16	-	-	ADJ
elp-55332	239	17	compliant	compliant	ADJ
elp-55332	239	18	)	)	PUNCT
elp-55332	239	19	for	for	ADP
elp-55332	239	20	enterprises	enterprise	NOUN
elp-55332	239	21	based	base	VERB
elp-55332	239	22	on	on	ADP
elp-55332	239	23	compliance	compliance	NOUN
elp-55332	239	24	achievements	achievement	NOUN
elp-55332	239	25	,	,	PUNCT
elp-55332	239	26	with	with	SCONJ
elp-55332	239	27	each	each	DET
elp-55332	239	28	tier	tier	NOUN
elp-55332	239	29	linked	link	VERB
elp-55332	239	30	to	to	ADP
elp-55332	239	31	corresponding	correspond	VERB
elp-55332	239	32	sentencing	sentencing	NOUN
elp-55332	239	33	incentives	incentive	NOUN
elp-55332	239	34	.	.	PUNCT
elp-55332	240	1	only	only	ADV
elp-55332	240	2	enterprises	enterprise	NOUN
elp-55332	240	3	achieving	achieve	VERB
elp-55332	240	4	full	full	ADJ
elp-55332	240	5	compliance	compliance	NOUN
elp-55332	240	6	would	would	AUX
elp-55332	240	7	receive	receive	VERB
elp-55332	240	8	the	the	DET
elp-55332	240	9	final	final	ADJ
elp-55332	240	10	incentive	incentive	NOUN
elp-55332	240	11	of	of	ADP
elp-55332	240	12	non	non	NOUN
elp-55332	240	13	-	-	NOUN
elp-55332	240	14	prosecution	prosecution	NOUN
elp-55332	240	15	.	.	PUNCT
elp-55332	241	1	(	(	PUNCT
elp-55332	241	2	4	4	X
elp-55332	241	3	)	)	PUNCT
elp-55332	241	4	sign	sign	VERB
elp-55332	241	5	a	a	DET
elp-55332	241	6	tax	tax	NOUN
elp-55332	241	7	compliance	compliance	NOUN
elp-55332	241	8	agreement	agreement	NOUN
elp-55332	241	9	between	between	ADP
elp-55332	241	10	third	third	ADJ
elp-55332	241	11	-	-	PUNCT
elp-55332	241	12	party	party	NOUN
elp-55332	241	13	organizations	organization	NOUN
elp-55332	241	14	and	and	CCONJ
elp-55332	241	15	enterprises	enterprise	NOUN
elp-55332	241	16	.	.	PUNCT
elp-55332	242	1	following	follow	VERB
elp-55332	242	2	the	the	DET
elp-55332	242	3	compliance	compliance	NOUN
elp-55332	242	4	observation	observation	NOUN
elp-55332	242	5	period	period	NOUN
elp-55332	242	6	,	,	PUNCT
elp-55332	242	7	third	third	ADJ
elp-55332	242	8	-	-	PUNCT
elp-55332	242	9	party	party	NOUN
elp-55332	242	10	organizations	organization	NOUN
elp-55332	242	11	,	,	PUNCT
elp-55332	242	12	along	along	ADP
elp-55332	242	13	with	with	ADP
elp-55332	242	14	tax	tax	NOUN
elp-55332	242	15	authorities	authority	NOUN
elp-55332	242	16	,	,	PUNCT
elp-55332	242	17	should	should	AUX
elp-55332	242	18	assess	assess	VERB
elp-55332	242	19	the	the	DET
elp-55332	242	20	compliance	compliance	NOUN
elp-55332	242	21	level	level	NOUN
elp-55332	242	22	achieved	achieve	VERB
elp-55332	242	23	by	by	ADP
elp-55332	242	24	the	the	DET
elp-55332	242	25	enterprise	enterprise	NOUN
elp-55332	242	26	.	.	PUNCT
elp-55332	243	1	this	this	PRON
elp-55332	243	2	would	would	AUX
elp-55332	243	3	mitigate	mitigate	VERB
elp-55332	243	4	arbitrary	arbitrary	ADJ
elp-55332	243	5	evaluations	evaluation	NOUN
elp-55332	243	6	,	,	PUNCT
elp-55332	243	7	allowing	allow	VERB
elp-55332	243	8	enterprises	enterprise	NOUN
elp-55332	243	9	to	to	PART
elp-55332	243	10	estimate	estimate	VERB
elp-55332	243	11	the	the	DET
elp-55332	243	12	costs	cost	NOUN
elp-55332	243	13	and	and	CCONJ
elp-55332	243	14	outcomes	outcome	NOUN
elp-55332	243	15	of	of	ADP
elp-55332	243	16	compliance	compliance	NOUN
elp-55332	243	17	rectification	rectification	NOUN
elp-55332	243	18	,	,	PUNCT
elp-55332	243	19	thereby	thereby	ADV
elp-55332	243	20	improving	improve	VERB
elp-55332	243	21	the	the	DET
elp-55332	243	22	likelihood	likelihood	NOUN
elp-55332	243	23	of	of	ADP
elp-55332	243	24	successful	successful	ADJ
elp-55332	243	25	rectification	rectification	NOUN
elp-55332	243	26	.	.	PUNCT
elp-55332	244	1	4.4	4.4	NUM
elp-55332	244	2	establishing	establish	VERB
elp-55332	244	3	a	a	DET
elp-55332	244	4	collaborative	collaborative	ADJ
elp-55332	244	5	mechanism	mechanism	NOUN
elp-55332	244	6	for	for	ADP
elp-55332	244	7	tax	tax	NOUN
elp-55332	244	8	compliance	compliance	NOUN
elp-55332	244	9	across	across	ADP
elp-55332	244	10	the	the	DET
elp-55332	244	11	greater	great	ADJ
elp-55332	244	12	bay	bay	NOUN
elp-55332	244	13	area	area	NOUN
elp-55332	244	14	the	the	DET
elp-55332	244	15	integration	integration	NOUN
elp-55332	244	16	of	of	ADP
elp-55332	244	17	cross	cross	ADJ
elp-55332	244	18	-	-	ADJ
elp-55332	244	19	border	border	ADJ
elp-55332	244	20	transactions	transaction	NOUN
elp-55332	244	21	within	within	ADP
elp-55332	244	22	the	the	DET
elp-55332	244	23	greater	great	ADJ
elp-55332	244	24	bay	bay	NOUN
elp-55332	244	25	area	area	NOUN
elp-55332	244	26	has	have	AUX
elp-55332	244	27	promoted	promote	VERB
elp-55332	244	28	coordination	coordination	NOUN
elp-55332	244	29	among	among	ADP
elp-55332	244	30	tax	tax	NOUN
elp-55332	244	31	systems	system	NOUN
elp-55332	244	32	,	,	PUNCT
elp-55332	244	33	yielding	yield	VERB
elp-55332	244	34	notable	notable	ADJ
elp-55332	244	35	progress	progress	NOUN
elp-55332	244	36	.	.	PUNCT
elp-55332	245	1	while	while	SCONJ
elp-55332	245	2	compliance	compliance	NOUN
elp-55332	245	3	-	-	PUNCT
elp-55332	245	4	based	base	VERB
elp-55332	245	5	non	non	ADJ
elp-55332	245	6	-	-	ADJ
elp-55332	245	7	prosecution	prosecution	NOUN
elp-55332	245	8	reform	reform	NOUN
elp-55332	245	9	does	do	AUX
elp-55332	245	10	not	not	PART
elp-55332	245	11	directly	directly	ADV
elp-55332	245	12	apply	apply	VERB
elp-55332	245	13	to	to	ADP
elp-55332	245	14	the	the	DET
elp-55332	245	15	special	special	ADJ
elp-55332	245	16	administrative	administrative	ADJ
elp-55332	245	17	regions	region	NOUN
elp-55332	245	18	(	(	PUNCT
elp-55332	245	19	sars	sars	PROPN
elp-55332	245	20	)	)	PUNCT
elp-55332	245	21	,	,	PUNCT
elp-55332	245	22	the	the	DET
elp-55332	245	23	mainland	mainland	NOUN
elp-55332	245	24	’s	’s	PART
elp-55332	245	25	policies	policy	NOUN
elp-55332	245	26	indirectly	indirectly	ADV
elp-55332	245	27	influence	influence	VERB
elp-55332	245	28	them	they	PRON
elp-55332	245	29	.	.	PUNCT
elp-55332	246	1	the	the	DET
elp-55332	246	2	tax	tax	NOUN
elp-55332	246	3	system	system	NOUN
elp-55332	246	4	differences	difference	NOUN
elp-55332	246	5	among	among	ADP
elp-55332	246	6	the	the	DET
elp-55332	246	7	three	three	NUM
elp-55332	246	8	regions	region	NOUN
elp-55332	246	9	affect	affect	VERB
elp-55332	246	10	the	the	DET
elp-55332	246	11	recognition	recognition	NOUN
elp-55332	246	12	and	and	CCONJ
elp-55332	246	13	handling	handling	NOUN
elp-55332	246	14	of	of	ADP
elp-55332	246	15	tax	tax	NOUN
elp-55332	246	16	violations	violation	NOUN
elp-55332	246	17	,	,	PUNCT
elp-55332	246	18	and	and	CCONJ
elp-55332	246	19	the	the	DET
elp-55332	246	20	variances	variance	NOUN
elp-55332	246	21	in	in	ADP
elp-55332	246	22	tax	tax	NOUN
elp-55332	246	23	administration	administration	NOUN
elp-55332	246	24	impact	impact	NOUN
elp-55332	246	25	procedural	procedural	ADJ
elp-55332	246	26	responses	response	NOUN
elp-55332	246	27	to	to	ADP
elp-55332	246	28	tax	tax	NOUN
elp-55332	246	29	offenses	offense	NOUN
elp-55332	246	30	.	.	PUNCT
elp-55332	247	1	given	give	VERB
elp-55332	247	2	the	the	DET
elp-55332	247	3	greater	great	ADJ
elp-55332	247	4	bay	bay	NOUN
elp-55332	247	5	area	area	NOUN
elp-55332	247	6	’s	’s	PART
elp-55332	247	7	distinct	distinct	ADJ
elp-55332	247	8	legal	legal	ADJ
elp-55332	247	9	framework	framework	NOUN
elp-55332	247	10	,	,	PUNCT
elp-55332	247	11	a	a	DET
elp-55332	247	12	collaborative	collaborative	ADJ
elp-55332	247	13	tax	tax	NOUN
elp-55332	247	14	compliance	compliance	NOUN
elp-55332	247	15	mechanism	mechanism	NOUN
elp-55332	247	16	is	be	AUX
elp-55332	247	17	necessary	necessary	ADJ
elp-55332	247	18	to	to	PART
elp-55332	247	19	address	address	VERB
elp-55332	247	20	shared	share	VERB
elp-55332	247	21	challenges	challenge	NOUN
elp-55332	247	22	in	in	ADP
elp-55332	247	23	fraudulent	fraudulent	ADJ
elp-55332	247	24	vat	vat	NOUN
elp-55332	247	25	issuance	issuance	NOUN
elp-55332	247	26	and	and	CCONJ
elp-55332	247	27	tax	tax	NOUN
elp-55332	247	28	evasion	evasion	NOUN
elp-55332	247	29	.	.	PUNCT
elp-55332	248	1	key	key	ADJ
elp-55332	248	2	components	component	NOUN
elp-55332	248	3	of	of	ADP
elp-55332	248	4	this	this	DET
elp-55332	248	5	mechanism	mechanism	NOUN
elp-55332	248	6	include	include	VERB
elp-55332	248	7	:	:	PUNCT
elp-55332	248	8	www.scholink.org/ojs/index.php/elp	www.scholink.org/ojs/index.php/elp	VERB
elp-55332	248	9	economics	economic	NOUN
elp-55332	248	10	,	,	PUNCT
elp-55332	248	11	law	law	NOUN
elp-55332	248	12	and	and	CCONJ
elp-55332	248	13	policy	policy	NOUN
elp-55332	248	14	vol	vol	NOUN
elp-55332	248	15	.	.	PUNCT
elp-55332	249	1	7	7	NUM
elp-55332	249	2	,	,	PUNCT
elp-55332	249	3	no	no	INTJ
elp-55332	249	4	.	.	NOUN
elp-55332	249	5	3	3	NUM
elp-55332	249	6	,	,	PUNCT
elp-55332	249	7	2024	2024	NUM
elp-55332	249	8	94	94	NUM
elp-55332	249	9	published	publish	VERB
elp-55332	249	10	by	by	ADP
elp-55332	249	11	scholink	scholink	PROPN
elp-55332	249	12	inc	inc	PROPN
elp-55332	249	13	.	.	PROPN
elp-55332	250	1	(	(	PUNCT
elp-55332	250	2	1	1	X
elp-55332	250	3	)	)	PUNCT
elp-55332	250	4	cross	cross	ADJ
elp-55332	250	5	-	-	ADJ
elp-55332	250	6	border	border	ADJ
elp-55332	250	7	jurisdictional	jurisdictional	ADJ
elp-55332	250	8	cooperation	cooperation	NOUN
elp-55332	250	9	for	for	ADP
elp-55332	250	10	tax	tax	NOUN
elp-55332	250	11	violations	violation	NOUN
elp-55332	250	12	.	.	PUNCT
elp-55332	250	13	establish	establish	VERB
elp-55332	250	14	unified	unified	ADJ
elp-55332	250	15	jurisdictional	jurisdictional	ADJ
elp-55332	250	16	arrangements	arrangement	NOUN
elp-55332	250	17	for	for	ADP
elp-55332	250	18	tax	tax	NOUN
elp-55332	250	19	violations	violation	NOUN
elp-55332	250	20	committed	commit	VERB
elp-55332	250	21	by	by	ADP
elp-55332	250	22	mainland	mainland	NOUN
elp-55332	250	23	enterprises	enterprise	NOUN
elp-55332	250	24	in	in	ADP
elp-55332	250	25	sars	sars	PROPN
elp-55332	250	26	and	and	CCONJ
elp-55332	250	27	vice	vice	NOUN
elp-55332	250	28	versa	versa	ADV
elp-55332	250	29	.	.	PUNCT
elp-55332	251	1	(	(	PUNCT
elp-55332	251	2	2	2	X
elp-55332	251	3	)	)	PUNCT
elp-55332	251	4	collaborative	collaborative	ADJ
elp-55332	251	5	oversight	oversight	NOUN
elp-55332	251	6	following	follow	VERB
elp-55332	251	7	compliance	compliance	NOUN
elp-55332	251	8	-	-	PUNCT
elp-55332	251	9	based	base	VERB
elp-55332	251	10	non	non	ADJ
elp-55332	251	11	-	-	ADJ
elp-55332	251	12	prosecution	prosecution	NOUN
elp-55332	251	13	initiation	initiation	NOUN
elp-55332	251	14	.	.	PUNCT
elp-55332	252	1	in	in	ADP
elp-55332	252	2	cross	cross	ADJ
elp-55332	252	3	-	-	ADJ
elp-55332	252	4	border	border	ADJ
elp-55332	252	5	cases	case	NOUN
elp-55332	252	6	under	under	ADP
elp-55332	252	7	mainland	mainland	NOUN
elp-55332	252	8	jurisdiction	jurisdiction	NOUN
elp-55332	252	9	,	,	PUNCT
elp-55332	252	10	third	third	ADJ
elp-55332	252	11	-	-	PUNCT
elp-55332	252	12	party	party	NOUN
elp-55332	252	13	organizations	organization	NOUN
elp-55332	252	14	evaluating	evaluate	VERB
elp-55332	252	15	compliance	compliance	NOUN
elp-55332	252	16	rectification	rectification	NOUN
elp-55332	252	17	should	should	AUX
elp-55332	252	18	work	work	VERB
elp-55332	252	19	closely	closely	ADV
elp-55332	252	20	with	with	ADP
elp-55332	252	21	sar	sar	PROPN
elp-55332	252	22	tax	tax	PROPN
elp-55332	252	23	and	and	CCONJ
elp-55332	252	24	judicial	judicial	ADJ
elp-55332	252	25	authorities	authority	NOUN
elp-55332	252	26	.	.	PUNCT
elp-55332	253	1	(	(	PUNCT
elp-55332	253	2	3	3	X
elp-55332	253	3	)	)	PUNCT
elp-55332	253	4	mutual	mutual	ADJ
elp-55332	253	5	recognition	recognition	NOUN
elp-55332	253	6	mechanism	mechanism	NOUN
elp-55332	253	7	for	for	ADP
elp-55332	253	8	investigations	investigation	NOUN
elp-55332	253	9	of	of	ADP
elp-55332	253	10	tax	tax	NOUN
elp-55332	253	11	violations	violation	NOUN
elp-55332	253	12	across	across	ADP
elp-55332	253	13	judicial	judicial	ADJ
elp-55332	253	14	systems	system	NOUN
elp-55332	253	15	.	.	PUNCT
elp-55332	254	1	facilitate	facilitate	NOUN
elp-55332	254	2	data	datum	NOUN
elp-55332	254	3	sharing	sharing	NOUN
elp-55332	254	4	and	and	CCONJ
elp-55332	254	5	mutual	mutual	ADJ
elp-55332	254	6	recognition	recognition	NOUN
elp-55332	254	7	of	of	ADP
elp-55332	254	8	case	case	NOUN
elp-55332	254	9	files	file	NOUN
elp-55332	254	10	,	,	PUNCT
elp-55332	254	11	evidence	evidence	NOUN
elp-55332	254	12	,	,	PUNCT
elp-55332	254	13	and	and	CCONJ
elp-55332	254	14	transferred	transfer	VERB
elp-55332	254	15	cases	case	NOUN
elp-55332	254	16	among	among	ADP
elp-55332	254	17	the	the	DET
elp-55332	254	18	three	three	NUM
elp-55332	254	19	regions	region	NOUN
elp-55332	254	20	to	to	PART
elp-55332	254	21	improve	improve	VERB
elp-55332	254	22	efficiency	efficiency	NOUN
elp-55332	254	23	.	.	PUNCT
elp-55332	255	1	(	(	PUNCT
elp-55332	255	2	4	4	X
elp-55332	255	3	)	)	PUNCT
elp-55332	255	4	establishing	establish	VERB
elp-55332	255	5	a	a	DET
elp-55332	255	6	tax	tax	NOUN
elp-55332	255	7	data	datum	NOUN
elp-55332	255	8	center	center	NOUN
elp-55332	255	9	for	for	ADP
elp-55332	255	10	cross	cross	ADJ
elp-55332	255	11	-	-	ADJ
elp-55332	255	12	border	border	ADJ
elp-55332	255	13	compliance	compliance	NOUN
elp-55332	255	14	monitoring	monitoring	NOUN
elp-55332	255	15	.	.	PUNCT
elp-55332	256	1	develop	develop	VERB
elp-55332	256	2	a	a	DET
elp-55332	256	3	monitoring	monitoring	NOUN
elp-55332	256	4	platform	platform	NOUN
elp-55332	256	5	using	use	VERB
elp-55332	256	6	big	big	ADJ
elp-55332	256	7	data	datum	NOUN
elp-55332	256	8	to	to	PART
elp-55332	256	9	oversee	oversee	VERB
elp-55332	256	10	tax	tax	NOUN
elp-55332	256	11	compliance	compliance	NOUN
elp-55332	256	12	across	across	ADP
elp-55332	256	13	cross	cross	ADJ
elp-55332	256	14	-	-	ADJ
elp-55332	256	15	border	border	ADJ
elp-55332	256	16	enterprises	enterprise	NOUN
elp-55332	256	17	,	,	PUNCT
elp-55332	256	18	guiding	guide	VERB
elp-55332	256	19	compliant	compliant	ADJ
elp-55332	256	20	operations	operation	NOUN
elp-55332	256	21	and	and	CCONJ
elp-55332	256	22	ensuring	ensure	VERB
elp-55332	256	23	the	the	DET
elp-55332	256	24	rehabilitative	rehabilitative	ADJ
elp-55332	256	25	effects	effect	NOUN
elp-55332	256	26	of	of	ADP
elp-55332	256	27	compliance	compliance	NOUN
elp-55332	256	28	-	-	PUNCT
elp-55332	256	29	based	base	VERB
elp-55332	256	30	non	non	NOUN
elp-55332	256	31	-	-	NOUN
elp-55332	256	32	prosecution	prosecution	NOUN
elp-55332	256	33	.	.	PUNCT
elp-55332	257	1	5	5	X
elp-55332	257	2	.	.	X
elp-55332	257	3	conclusion	conclusion	NOUN
elp-55332	257	4	as	as	ADP
elp-55332	257	5	a	a	DET
elp-55332	257	6	vital	vital	ADJ
elp-55332	257	7	component	component	NOUN
elp-55332	257	8	of	of	ADP
elp-55332	257	9	china	china	PROPN
elp-55332	257	10	’s	’s	PART
elp-55332	257	11	industrial	industrial	PROPN
elp-55332	257	12	layout	layout	PROPN
elp-55332	257	13	,	,	PUNCT
elp-55332	257	14	the	the	DET
elp-55332	257	15	greater	great	ADJ
elp-55332	257	16	bay	bay	NOUN
elp-55332	257	17	area	area	NOUN
elp-55332	257	18	plays	play	VERB
elp-55332	257	19	a	a	DET
elp-55332	257	20	critical	critical	ADJ
elp-55332	257	21	role	role	NOUN
elp-55332	257	22	as	as	ADP
elp-55332	257	23	both	both	CCONJ
elp-55332	257	24	an	an	DET
elp-55332	257	25	economic	economic	ADJ
elp-55332	257	26	growth	growth	NOUN
elp-55332	257	27	engine	engine	NOUN
elp-55332	257	28	and	and	CCONJ
elp-55332	257	29	a	a	DET
elp-55332	257	30	hub	hub	NOUN
elp-55332	257	31	for	for	ADP
elp-55332	257	32	reform	reform	NOUN
elp-55332	257	33	and	and	CCONJ
elp-55332	257	34	innovation	innovation	NOUN
elp-55332	257	35	.	.	PUNCT
elp-55332	258	1	unifying	unify	VERB
elp-55332	258	2	tax	tax	NOUN
elp-55332	258	3	compliance	compliance	NOUN
elp-55332	258	4	-	-	PUNCT
elp-55332	258	5	based	base	VERB
elp-55332	258	6	non	non	ADJ
elp-55332	258	7	-	-	ADJ
elp-55332	258	8	prosecution	prosecution	NOUN
elp-55332	258	9	standards	standard	NOUN
elp-55332	258	10	across	across	ADP
elp-55332	258	11	the	the	DET
elp-55332	258	12	greater	great	ADJ
elp-55332	258	13	bay	bay	NOUN
elp-55332	258	14	area	area	NOUN
elp-55332	258	15	would	would	AUX
elp-55332	258	16	enhance	enhance	VERB
elp-55332	258	17	tax	tax	NOUN
elp-55332	258	18	compliance	compliance	NOUN
elp-55332	258	19	governance	governance	NOUN
elp-55332	258	20	for	for	ADP
elp-55332	258	21	enterprises	enterprise	NOUN
elp-55332	258	22	,	,	PUNCT
elp-55332	258	23	strengthen	strengthen	VERB
elp-55332	258	24	sustainable	sustainable	ADJ
elp-55332	258	25	development	development	NOUN
elp-55332	258	26	for	for	ADP
elp-55332	258	27	private	private	ADJ
elp-55332	258	28	enterprises	enterprise	NOUN
elp-55332	258	29	,	,	PUNCT
elp-55332	258	30	and	and	CCONJ
elp-55332	258	31	provide	provide	VERB
elp-55332	258	32	a	a	DET
elp-55332	258	33	model	model	NOUN
elp-55332	258	34	for	for	ADP
elp-55332	258	35	national	national	ADJ
elp-55332	258	36	application	application	NOUN
elp-55332	258	37	.	.	PUNCT
elp-55332	259	1	with	with	ADP
elp-55332	259	2	the	the	DET
elp-55332	259	3	extension	extension	NOUN
elp-55332	259	4	of	of	ADP
elp-55332	259	5	compliance	compliance	NOUN
elp-55332	259	6	procedures	procedure	NOUN
elp-55332	259	7	to	to	ADP
elp-55332	259	8	the	the	DET
elp-55332	259	9	trial	trial	NOUN
elp-55332	259	10	phase	phase	NOUN
elp-55332	259	11	,	,	PUNCT
elp-55332	259	12	enterprises	enterprise	NOUN
elp-55332	259	13	can	can	AUX
elp-55332	259	14	achieve	achieve	VERB
elp-55332	259	15	mitigated	mitigated	ADJ
elp-55332	259	16	sentencing	sentencing	NOUN
elp-55332	259	17	through	through	ADP
elp-55332	259	18	tax	tax	NOUN
elp-55332	259	19	compliance	compliance	NOUN
elp-55332	259	20	rectification	rectification	NOUN
elp-55332	259	21	even	even	ADV
elp-55332	259	22	if	if	SCONJ
elp-55332	259	23	they	they	PRON
elp-55332	259	24	do	do	AUX
elp-55332	259	25	not	not	PART
elp-55332	259	26	obtain	obtain	VERB
elp-55332	259	27	non	non	ADJ
elp-55332	259	28	-	-	NOUN
elp-55332	259	29	prosecution	prosecution	NOUN
elp-55332	259	30	during	during	ADP
elp-55332	259	31	prosecution	prosecution	NOUN
elp-55332	259	32	review	review	NOUN
elp-55332	259	33	.	.	PUNCT
elp-55332	260	1	as	as	SCONJ
elp-55332	260	2	the	the	DET
elp-55332	260	3	greater	great	ADJ
elp-55332	260	4	bay	bay	NOUN
elp-55332	260	5	area	area	NOUN
elp-55332	260	6	has	have	VERB
elp-55332	260	7	a	a	DET
elp-55332	260	8	high	high	ADJ
elp-55332	260	9	incidence	incidence	NOUN
elp-55332	260	10	of	of	ADP
elp-55332	260	11	tax	tax	NOUN
elp-55332	260	12	-	-	PUNCT
elp-55332	260	13	related	relate	VERB
elp-55332	260	14	criminal	criminal	ADJ
elp-55332	260	15	cases	case	NOUN
elp-55332	260	16	among	among	ADP
elp-55332	260	17	smes	sme	NOUN
elp-55332	260	18	,	,	PUNCT
elp-55332	260	19	only	only	ADV
elp-55332	260	20	an	an	DET
elp-55332	260	21	integrated	integrate	VERB
elp-55332	260	22	tax	tax	NOUN
elp-55332	260	23	compliance	compliance	NOUN
elp-55332	260	24	system	system	NOUN
elp-55332	260	25	can	can	AUX
elp-55332	260	26	ensure	ensure	VERB
elp-55332	260	27	consistent	consistent	ADJ
elp-55332	260	28	standards	standard	NOUN
elp-55332	260	29	,	,	PUNCT
elp-55332	260	30	prevent	prevent	VERB
elp-55332	260	31	disparate	disparate	ADJ
elp-55332	260	32	treatment	treatment	NOUN
elp-55332	260	33	,	,	PUNCT
elp-55332	260	34	and	and	CCONJ
elp-55332	260	35	reinforce	reinforce	VERB
elp-55332	260	36	judicial	judicial	ADJ
elp-55332	260	37	authority	authority	NOUN
elp-55332	260	38	in	in	ADP
elp-55332	260	39	tax	tax	NOUN
elp-55332	260	40	compliance	compliance	NOUN
elp-55332	260	41	cases	case	NOUN
elp-55332	260	42	.	.	PUNCT
elp-55332	261	1	funding	fund	VERB
elp-55332	261	2	2023	2023	NUM
elp-55332	261	3	guangzhou	guangzhou	PROPN
elp-55332	261	4	philosophy	philosophy	NOUN
elp-55332	261	5	and	and	CCONJ
elp-55332	261	6	social	social	ADJ
elp-55332	261	7	science	science	NOUN
elp-55332	261	8	“	"	PUNCT
elp-55332	261	9	14th	14th	ADJ
elp-55332	261	10	five	five	NUM
elp-55332	261	11	-	-	PUNCT
elp-55332	261	12	year	year	NOUN
elp-55332	261	13	plan	plan	NOUN
elp-55332	261	14	”	"	PUNCT
elp-55332	261	15	project	project	NOUN
elp-55332	261	16	:	:	PUNCT
elp-55332	261	17	research	research	NOUN
elp-55332	261	18	on	on	ADP
elp-55332	261	19	the	the	DET
elp-55332	261	20	integrated	integrate	VERB
elp-55332	261	21	compliance	compliance	NOUN
elp-55332	261	22	-	-	PUNCT
elp-55332	261	23	based	base	VERB
elp-55332	261	24	non	non	ADJ
elp-55332	261	25	-	-	ADJ
elp-55332	261	26	prosecution	prosecution	NOUN
elp-55332	261	27	regulations	regulation	NOUN
elp-55332	261	28	for	for	ADP
elp-55332	261	29	tax	tax	NOUN
elp-55332	261	30	governance	governance	NOUN
elp-55332	261	31	of	of	ADP
elp-55332	261	32	enterprises	enterprise	NOUN
elp-55332	261	33	involved	involve	VERB
elp-55332	261	34	in	in	ADP
elp-55332	261	35	cases	case	NOUN
elp-55332	261	36	in	in	ADP
elp-55332	261	37	the	the	DET
elp-55332	261	38	greater	great	ADJ
elp-55332	261	39	bay	bay	NOUN
elp-55332	261	40	area	area	NOUN
elp-55332	261	41	,	,	PUNCT
elp-55332	261	42	china	china	PROPN
elp-55332	261	43	(	(	PUNCT
elp-55332	261	44	project	project	VERB
elp-55332	261	45	no	no	INTJ
elp-55332	261	46	.	.	PUNCT
elp-55332	261	47	2023gzgj32	2023gzgj32	NUM
elp-55332	261	48	)	)	PUNCT
elp-55332	261	49	.	.	PUNCT
elp-55332	262	1	references	reference	NOUN
elp-55332	262	2	cai	cai	PROPN
elp-55332	262	3	,	,	PUNCT
elp-55332	262	4	c.	c.	PROPN
elp-55332	262	5	,	,	PUNCT
elp-55332	262	6	lin	lin	PROPN
elp-55332	262	7	,	,	PUNCT
elp-55332	262	8	g.	g.	PROPN
elp-55332	262	9	,	,	PUNCT
elp-55332	262	10	&	&	CCONJ
elp-55332	262	11	xue	xue	PROPN
elp-55332	262	12	,	,	PUNCT
elp-55332	262	13	l.	l.	PROPN
elp-55332	262	14	(	(	PUNCT
elp-55332	262	15	2019	2019	NUM
elp-55332	262	16	)	)	PUNCT
elp-55332	262	17	.	.	PUNCT
elp-55332	263	1	research	research	NOUN
elp-55332	263	2	on	on	ADP
elp-55332	263	3	cross	cross	ADJ
elp-55332	263	4	-	-	ADJ
elp-55332	263	5	border	border	ADJ
elp-55332	263	6	tax	tax	NOUN
elp-55332	263	7	focus	focus	NOUN
elp-55332	263	8	and	and	CCONJ
elp-55332	263	9	tax	tax	NOUN
elp-55332	263	10	cooperation	cooperation	NOUN
elp-55332	263	11	in	in	ADP
elp-55332	263	12	the	the	DET
elp-55332	263	13	greater	great	ADJ
elp-55332	263	14	bay	bay	NOUN
elp-55332	263	15	area	area	NOUN
elp-55332	263	16	.	.	PUNCT
elp-55332	264	1	tax	tax	NOUN
elp-55332	264	2	research	research	NOUN
elp-55332	264	3	,	,	PUNCT
elp-55332	264	4	(	(	PUNCT
elp-55332	264	5	11	11	NUM
elp-55332	264	6	)	)	PUNCT
elp-55332	264	7	,	,	PUNCT
elp-55332	264	8	60	60	NUM
elp-55332	264	9	-	-	SYM
elp-55332	264	10	65	65	NUM
elp-55332	264	11	.	.	PUNCT
elp-55332	265	1	chen	chen	PROPN
elp-55332	265	2	,	,	PUNCT
elp-55332	265	3	r.	r.	PROPN
elp-55332	265	4	(	(	PUNCT
elp-55332	265	5	2023	2023	NUM
elp-55332	265	6	)	)	PUNCT
elp-55332	265	7	.	.	PUNCT
elp-55332	266	1	special	special	ADJ
elp-55332	266	2	compliance	compliance	NOUN
elp-55332	266	3	plans	plan	NOUN
elp-55332	266	4	in	in	ADP
elp-55332	266	5	enterprise	enterprise	NOUN
elp-55332	266	6	compliance	compliance	NOUN
elp-55332	266	7	rectification	rectification	NOUN
elp-55332	266	8	.	.	PUNCT
elp-55332	267	1	politics	politic	NOUN
elp-55332	267	2	and	and	CCONJ
elp-55332	267	3	law	law	PROPN
elp-55332	267	4	forum	forum	PROPN
elp-55332	267	5	,	,	PUNCT
elp-55332	267	6	41(01	41(01	NOUN
elp-55332	267	7	)	)	PUNCT
elp-55332	267	8	,	,	PUNCT
elp-55332	267	9	28	28	NUM
elp-55332	267	10	-	-	SYM
elp-55332	267	11	44	44	NUM
elp-55332	267	12	.	.	PUNCT
elp-55332	268	1	guo	guo	PROPN
elp-55332	268	2	,	,	PUNCT
elp-55332	268	3	l.	l.	PROPN
elp-55332	268	4	,	,	PUNCT
elp-55332	268	5	&	&	CCONJ
elp-55332	268	6	li	li	PROPN
elp-55332	268	7	,	,	PUNCT
elp-55332	268	8	g.	g.	PROPN
elp-55332	268	9	(	(	PUNCT
elp-55332	268	10	2023	2023	NUM
elp-55332	268	11	)	)	PUNCT
elp-55332	268	12	.	.	PUNCT
elp-55332	269	1	practical	practical	ADJ
elp-55332	269	2	challenges	challenge	NOUN
elp-55332	269	3	and	and	CCONJ
elp-55332	269	4	solutions	solution	NOUN
elp-55332	269	5	of	of	ADP
elp-55332	269	6	compliance	compliance	NOUN
elp-55332	269	7	-	-	PUNCT
elp-55332	269	8	based	base	VERB
elp-55332	269	9	non	non	NOUN
elp-55332	269	10	-	-	NOUN
elp-55332	269	11	prosecution	prosecution	NOUN
elp-55332	269	12	for	for	ADP
elp-55332	269	13	enterprises	enterprise	NOUN
elp-55332	269	14	.	.	PUNCT
elp-55332	270	1	changbai	changbai	PROPN
elp-55332	270	2	journal	journal	PROPN
elp-55332	270	3	,	,	PUNCT
elp-55332	270	4	(	(	PUNCT
elp-55332	270	5	04	04	NUM
elp-55332	270	6	)	)	PUNCT
elp-55332	270	7	,	,	PUNCT
elp-55332	270	8	81	81	NUM
elp-55332	270	9	-	-	SYM
elp-55332	270	10	88	88	NUM
elp-55332	270	11	.	.	PUNCT
elp-55332	271	1	www.scholink.org/ojs/index.php/elp	www.scholink.org/ojs/index.php/elp	NOUN
elp-55332	271	2	economics	economic	NOUN
elp-55332	271	3	,	,	PUNCT
elp-55332	271	4	law	law	NOUN
elp-55332	271	5	and	and	CCONJ
elp-55332	271	6	policy	policy	NOUN
elp-55332	271	7	vol	vol	NOUN
elp-55332	271	8	.	.	PUNCT
elp-55332	272	1	7	7	NUM
elp-55332	272	2	,	,	PUNCT
elp-55332	272	3	no	no	INTJ
elp-55332	272	4	.	.	NOUN
elp-55332	272	5	3	3	NUM
elp-55332	272	6	,	,	PUNCT
elp-55332	272	7	2024	2024	NUM
elp-55332	272	8	95	95	NUM
elp-55332	272	9	published	publish	VERB
elp-55332	272	10	by	by	ADP
elp-55332	272	11	scholink	scholink	PROPN
elp-55332	272	12	inc	inc	PROPN
elp-55332	272	13	.	.	PROPN
elp-55332	272	14	kong	kong	PROPN
elp-55332	272	15	,	,	PUNCT
elp-55332	272	16	l.	l.	PROPN
elp-55332	272	17	(	(	PUNCT
elp-55332	272	18	2023	2023	NUM
elp-55332	272	19	)	)	PUNCT
elp-55332	272	20	.	.	PUNCT
elp-55332	273	1	genealogical	genealogical	ADJ
elp-55332	273	2	expansion	expansion	NOUN
elp-55332	273	3	and	and	CCONJ
elp-55332	273	4	functional	functional	ADJ
elp-55332	273	5	transformation	transformation	NOUN
elp-55332	273	6	:	:	PUNCT
elp-55332	273	7	issues	issue	NOUN
elp-55332	273	8	of	of	ADP
elp-55332	273	9	guilty	guilty	ADJ
elp-55332	273	10	plea	plea	NOUN
elp-55332	273	11	in	in	ADP
elp-55332	273	12	enterprise	enterprise	NOUN
elp-55332	273	13	compliance	compliance	NOUN
elp-55332	273	14	cases	case	NOUN
elp-55332	273	15	.	.	PUNCT
elp-55332	274	1	journal	journal	NOUN
elp-55332	274	2	of	of	ADP
elp-55332	274	3	chinese	chinese	ADJ
elp-55332	274	4	criminal	criminal	ADJ
elp-55332	274	5	law	law	NOUN
elp-55332	274	6	,	,	PUNCT
elp-55332	274	7	(	(	PUNCT
elp-55332	274	8	06	06	NUM
elp-55332	274	9	)	)	PUNCT
elp-55332	274	10	,	,	PUNCT
elp-55332	274	11	123	123	NUM
elp-55332	274	12	-	-	SYM
elp-55332	274	13	139	139	NUM
elp-55332	274	14	.	.	PUNCT
elp-55332	275	1	li	li	PROPN
elp-55332	275	2	,	,	PUNCT
elp-55332	275	3	f.	f.	PROPN
elp-55332	275	4	(	(	PUNCT
elp-55332	275	5	2024	2024	NUM
elp-55332	275	6	)	)	PUNCT
elp-55332	275	7	.	.	PUNCT
elp-55332	276	1	research	research	NOUN
elp-55332	276	2	on	on	ADP
elp-55332	276	3	“	"	PUNCT
elp-55332	276	4	therapeutic	therapeutic	ADJ
elp-55332	276	5	justice	justice	NOUN
elp-55332	276	6	”	"	PUNCT
elp-55332	276	7	model	model	NOUN
elp-55332	276	8	:	:	PUNCT
elp-55332	276	9	the	the	DET
elp-55332	276	10	rise	rise	NOUN
elp-55332	276	11	of	of	ADP
elp-55332	276	12	compliance	compliance	NOUN
elp-55332	276	13	-	-	PUNCT
elp-55332	276	14	based	base	VERB
elp-55332	276	15	non	non	NOUN
elp-55332	276	16	-	-	NOUN
elp-55332	276	17	prosecution	prosecution	NOUN
elp-55332	276	18	in	in	ADP
elp-55332	276	19	china	china	PROPN
elp-55332	276	20	.	.	PUNCT
elp-55332	277	1	politics	politic	NOUN
elp-55332	277	2	and	and	CCONJ
elp-55332	277	3	law	law	PROPN
elp-55332	277	4	forum	forum	PROPN
elp-55332	277	5	,	,	PUNCT
elp-55332	277	6	(	(	PUNCT
elp-55332	277	7	01	01	NUM
elp-55332	277	8	)	)	PUNCT
elp-55332	277	9	,	,	PUNCT
elp-55332	277	10	106	106	NUM
elp-55332	277	11	-	-	SYM
elp-55332	277	12	119	119	NUM
elp-55332	277	13	.	.	PUNCT
elp-55332	278	1	liu	liu	PROPN
elp-55332	278	2	,	,	PUNCT
elp-55332	278	3	y.	y.	PROPN
elp-55332	278	4	(	(	PUNCT
elp-55332	278	5	2022	2022	NUM
elp-55332	278	6	)	)	PUNCT
elp-55332	278	7	.	.	PUNCT
elp-55332	279	1	the	the	DET
elp-55332	279	2	doctrinal	doctrinal	ADJ
elp-55332	279	3	foundations	foundation	NOUN
elp-55332	279	4	of	of	ADP
elp-55332	279	5	compliance	compliance	NOUN
elp-55332	279	6	-	-	PUNCT
elp-55332	279	7	based	base	VERB
elp-55332	279	8	non	non	ADJ
elp-55332	279	9	-	-	ADJ
elp-55332	279	10	prosecution	prosecution	NOUN
elp-55332	279	11	reform	reform	NOUN
elp-55332	279	12	.	.	PUNCT
elp-55332	280	1	journal	journal	PROPN
elp-55332	280	2	of	of	ADP
elp-55332	280	3	chinese	chinese	ADJ
elp-55332	280	4	criminal	criminal	ADJ
elp-55332	280	5	law	law	NOUN
elp-55332	280	6	,	,	PUNCT
elp-55332	280	7	(	(	PUNCT
elp-55332	280	8	01	01	NUM
elp-55332	280	9	)	)	PUNCT
elp-55332	280	10	,	,	PUNCT
elp-55332	280	11	107	107	NUM
elp-55332	280	12	-	-	SYM
elp-55332	280	13	123	123	NUM
elp-55332	280	14	.	.	PUNCT
elp-55332	281	1	mo	mo	PROPN
elp-55332	281	2	,	,	PUNCT
elp-55332	281	3	r.	r.	PROPN
elp-55332	281	4	(	(	PUNCT
elp-55332	281	5	2023	2023	NUM
elp-55332	281	6	)	)	PUNCT
elp-55332	281	7	.	.	PUNCT
elp-55332	282	1	practical	practical	ADJ
elp-55332	282	2	review	review	NOUN
elp-55332	282	3	and	and	CCONJ
elp-55332	282	4	pathway	pathway	NOUN
elp-55332	282	5	exploration	exploration	NOUN
elp-55332	282	6	of	of	ADP
elp-55332	282	7	the	the	DET
elp-55332	282	8	integration	integration	NOUN
elp-55332	282	9	of	of	ADP
elp-55332	282	10	criminal	criminal	ADJ
elp-55332	282	11	justice	justice	NOUN
elp-55332	282	12	rules	rule	NOUN
elp-55332	282	13	in	in	ADP
elp-55332	282	14	the	the	DET
elp-55332	282	15	greater	great	ADJ
elp-55332	282	16	bay	bay	NOUN
elp-55332	282	17	area	area	NOUN
elp-55332	282	18	.	.	PUNCT
elp-55332	283	1	law	law	NOUN
elp-55332	283	2	application	application	NOUN
elp-55332	283	3	,	,	PUNCT
elp-55332	283	4	(	(	PUNCT
elp-55332	283	5	10	10	NUM
elp-55332	283	6	)	)	PUNCT
elp-55332	283	7	,	,	PUNCT
elp-55332	283	8	41	41	NUM
elp-55332	283	9	-	-	SYM
elp-55332	283	10	50	50	NUM
elp-55332	283	11	.	.	PUNCT
elp-55332	284	1	research	research	NOUN
elp-55332	284	2	guidance	guidance	NOUN
elp-55332	284	3	group	group	NOUN
elp-55332	284	4	on	on	ADP
elp-55332	284	5	compliance	compliance	NOUN
elp-55332	284	6	for	for	ADP
elp-55332	284	7	enterprises	enterprise	NOUN
elp-55332	284	8	involved	involve	VERB
elp-55332	284	9	in	in	ADP
elp-55332	284	10	criminal	criminal	ADJ
elp-55332	284	11	cases	case	NOUN
elp-55332	284	12	,	,	PUNCT
elp-55332	284	13	supreme	supreme	PROPN
elp-55332	284	14	people	people	PROPN
elp-55332	284	15	’s	’s	PART
elp-55332	284	16	procuratorate	procuratorate	NOUN
elp-55332	284	17	.	.	PUNCT
elp-55332	285	1	(	(	PUNCT
elp-55332	285	2	2022	2022	NUM
elp-55332	285	3	)	)	PUNCT
elp-55332	285	4	.	.	PUNCT
elp-55332	286	1	handbook	handbook	NOUN
elp-55332	286	2	on	on	ADP
elp-55332	286	3	compliance	compliance	NOUN
elp-55332	286	4	case	case	NOUN
elp-55332	286	5	handling	handle	VERB
elp-55332	286	6	for	for	ADP
elp-55332	286	7	enterprises	enterprise	NOUN
elp-55332	286	8	involved	involve	VERB
elp-55332	286	9	in	in	ADP
elp-55332	286	10	criminal	criminal	ADJ
elp-55332	286	11	cases	case	NOUN
elp-55332	286	12	.	.	PUNCT
elp-55332	287	1	beijing	beijing	PROPN
elp-55332	287	2	:	:	PUNCT
elp-55332	287	3	china	china	PROPN
elp-55332	287	4	procuratorate	procuratorate	PROPN
elp-55332	287	5	press	press	PROPN
elp-55332	287	6	.	.	PUNCT
elp-55332	288	1	sha	sha	PROPN
elp-55332	288	2	,	,	PUNCT
elp-55332	288	3	x.	x.	NOUN
elp-55332	288	4	(	(	PUNCT
elp-55332	288	5	2024	2024	NUM
elp-55332	288	6	,	,	PUNCT
elp-55332	288	7	february	february	PROPN
elp-55332	288	8	1	1	NUM
elp-55332	288	9	)	)	PUNCT
elp-55332	288	10	.	.	PUNCT
elp-55332	289	1	wan	wan	PROPN
elp-55332	289	2	chun	chun	PROPN
elp-55332	289	3	,	,	PUNCT
elp-55332	289	4	member	member	NOUN
elp-55332	289	5	of	of	ADP
elp-55332	289	6	the	the	DET
elp-55332	289	7	supreme	supreme	PROPN
elp-55332	289	8	procuratorate	procuratorate	PROPN
elp-55332	289	9	committee	committee	PROPN
elp-55332	289	10	:	:	PUNCT
elp-55332	289	11	preventing	prevent	VERB
elp-55332	289	12	cases	case	NOUN
elp-55332	289	13	from	from	ADP
elp-55332	289	14	collapsing	collapse	VERB
elp-55332	289	15	an	an	DET
elp-55332	289	16	enterprise	enterprise	NOUN
elp-55332	289	17	and	and	CCONJ
elp-55332	289	18	causing	cause	VERB
elp-55332	289	19	unemployment	unemployment	NOUN
elp-55332	289	20	.	.	PUNCT
elp-55332	290	1	retrieved	retrieve	VERB
elp-55332	290	2	from	from	ADP
elp-55332	290	3	https://baijiahao.b	https://baijiahao.b	NOUN
elp-55332	290	4	aidu.com/s?id=1726562673303162551&wfr=spider&for=pc	aidu.com/s?id=1726562673303162551&wfr=spider&for=pc	NOUN
elp-55332	290	5	sun	sun	PROPN
elp-55332	290	6	,	,	PUNCT
elp-55332	290	7	g.	g.	PROPN
elp-55332	290	8	(	(	PUNCT
elp-55332	290	9	2023	2023	NUM
elp-55332	290	10	)	)	PUNCT
elp-55332	290	11	.	.	PUNCT
elp-55332	291	1	the	the	DET
elp-55332	291	2	rationale	rationale	NOUN
elp-55332	291	3	,	,	PUNCT
elp-55332	291	4	models	model	NOUN
elp-55332	291	5	,	,	PUNCT
elp-55332	291	6	and	and	CCONJ
elp-55332	291	7	pathways	pathway	NOUN
elp-55332	291	8	for	for	ADP
elp-55332	291	9	judicial	judicial	ADJ
elp-55332	291	10	review	review	NOUN
elp-55332	291	11	of	of	ADP
elp-55332	291	12	compliance	compliance	NOUN
elp-55332	291	13	-	-	PUNCT
elp-55332	291	14	based	base	VERB
elp-55332	291	15	non	non	NOUN
elp-55332	291	16	-	-	NOUN
elp-55332	291	17	prosecution	prosecution	NOUN
elp-55332	291	18	in	in	ADP
elp-55332	291	19	courts	court	NOUN
elp-55332	291	20	.	.	PUNCT
elp-55332	292	1	law	law	NOUN
elp-55332	292	2	forum	forum	PROPN
elp-55332	292	3	,	,	PUNCT
elp-55332	292	4	38(05	38(05	PROPN
elp-55332	292	5	)	)	PUNCT
elp-55332	292	6	,	,	PUNCT
elp-55332	292	7	38	38	NUM
elp-55332	292	8	-	-	SYM
elp-55332	292	9	49	49	NUM
elp-55332	292	10	.	.	PUNCT
elp-55332	293	1	wang	wang	PROPN
elp-55332	293	2	,	,	PUNCT
elp-55332	293	3	d.	d.	PROPN
elp-55332	293	4	(	(	PUNCT
elp-55332	293	5	2024	2024	NUM
elp-55332	293	6	,	,	PUNCT
elp-55332	293	7	february	february	PROPN
elp-55332	293	8	1	1	NUM
elp-55332	293	9	)	)	PUNCT
elp-55332	293	10	.	.	PUNCT
elp-55332	294	1	the	the	DET
elp-55332	294	2	national	national	ADJ
elp-55332	294	3	procuratorial	procuratorial	ADJ
elp-55332	294	4	authorities	authority	NOUN
elp-55332	294	5	have	have	AUX
elp-55332	294	6	handled	handle	VERB
elp-55332	294	7	7,815	7,815	NUM
elp-55332	294	8	compliance	compliance	NOUN
elp-55332	294	9	cases	case	NOUN
elp-55332	294	10	involving	involve	VERB
elp-55332	294	11	enterprises	enterprise	NOUN
elp-55332	294	12	.	.	PUNCT
elp-55332	295	1	retrieved	retrieve	VERB
elp-55332	295	2	from	from	ADP
elp-55332	295	3	https://www.spp.gov.cn/zdgz/202310/t20231023_631	https://www.spp.gov.cn/zdgz/202310/t20231023_631	PROPN
elp-55332	295	4	592.shtml	592.shtml	PROPN
elp-55332	295	5	wuhu	wuhu	PROPN
elp-55332	295	6	intermediate	intermediate	PROPN
elp-55332	295	7	people	people	NOUN
elp-55332	295	8	’s	’s	PART
elp-55332	295	9	court	court	NOUN
elp-55332	295	10	.	.	PUNCT
elp-55332	296	1	(	(	PUNCT
elp-55332	296	2	2023	2023	NUM
elp-55332	296	3	,	,	PUNCT
elp-55332	296	4	may	may	AUX
elp-55332	296	5	9	9	NUM
elp-55332	296	6	)	)	PUNCT
elp-55332	296	7	.	.	PUNCT
elp-55332	297	1	the	the	DET
elp-55332	297	2	first	first	ADJ
elp-55332	297	3	compliance	compliance	NOUN
elp-55332	297	4	rectification	rectification	NOUN
elp-55332	297	5	case	case	NOUN
elp-55332	297	6	for	for	ADP
elp-55332	297	7	a	a	DET
elp-55332	297	8	criminal	criminal	ADJ
elp-55332	297	9	enterprise	enterprise	NOUN
elp-55332	297	10	in	in	ADP
elp-55332	297	11	wuhu	wuhu	PROPN
elp-55332	297	12	intermediate	intermediate	PROPN
elp-55332	297	13	court	court	PROPN
elp-55332	297	14	.	.	PUNCT
elp-55332	298	1	retrieved	retrieve	VERB
elp-55332	298	2	from	from	ADP
elp-55332	298	3	https://www.wuhucourt.gov.cn/d	https://www.wuhucourt.gov.cn/d	ADJ
elp-55332	298	4	ochtml/1/23/05/00168457.html	ochtml/1/23/05/00168457.html	INTJ
elp-55332	298	5	note	note	VERB
elp-55332	298	6	note	note	NOUN
elp-55332	298	7	1	1	NUM
elp-55332	298	8	.	.	PUNCT
elp-55332	299	1	guangdong	guangdong	PROPN
elp-55332	299	2	provincial	provincial	PROPN
elp-55332	299	3	taxation	taxation	PROPN
elp-55332	299	4	bureau	bureau	NOUN
elp-55332	299	5	,	,	PUNCT
elp-55332	299	6	state	state	NOUN
elp-55332	299	7	taxation	taxation	NOUN
elp-55332	299	8	administration	administration	NOUN
elp-55332	299	9	.	.	PUNCT
elp-55332	300	1	discretionary	discretionary	ADJ
elp-55332	300	2	standards	standard	NOUN
elp-55332	300	3	for	for	ADP
elp-55332	300	4	tax	tax	NOUN
elp-55332	300	5	administrative	administrative	ADJ
elp-55332	300	6	penalties	penalty	NOUN
elp-55332	300	7	in	in	ADP
elp-55332	300	8	the	the	DET
elp-55332	300	9	central	central	ADJ
elp-55332	300	10	and	and	CCONJ
elp-55332	300	11	southern	southern	ADJ
elp-55332	300	12	regions	region	NOUN
elp-55332	300	13	[	[	X
elp-55332	300	14	eb	eb	X
elp-55332	300	15	/	/	SYM
elp-55332	300	16	ol	ol	PROPN
elp-55332	300	17	]	]	PUNCT
elp-55332	300	18	.	.	PUNCT
elp-55332	301	1	(	(	PUNCT
elp-55332	301	2	2023	2023	NUM
elp-55332	301	3	-	-	SYM
elp-55332	301	4	12	12	NUM
elp-55332	301	5	-	-	PUNCT
elp-55332	301	6	12	12	NUM
elp-55332	301	7	)	)	PUNCT
elp-55332	302	1	[	[	X
elp-55332	302	2	2024	2024	NUM
elp-55332	302	3	-	-	SYM
elp-55332	302	4	04	04	NUM
elp-55332	302	5	-	-	PUNCT
elp-55332	302	6	07	07	NUM
elp-55332	302	7	]	]	PUNCT
elp-55332	302	8	.	.	PUNCT
elp-55332	303	1	retrieved	retrieve	VERB
elp-55332	303	2	from	from	ADP
elp-55332	303	3	http://guangdong.chinatax.gov.cn/gdsw/wzjd/2023-12/12/content_c15f9a	http://guangdong.chinatax.gov.cn/gdsw/wzjd/2023-12/12/content_c15f9a	NOUN
elp-55332	303	4	ee136e4508b4b7467a17bd9a18.shtml	ee136e4508b4b7467a17bd9a18.shtml	NUM