id	sid	tid	token	lemma	pos
elp-56858	1	1	economics	economic	NOUN
elp-56858	1	2	,	,	PUNCT
elp-56858	1	3	law	law	NOUN
elp-56858	1	4	and	and	CCONJ
elp-56858	1	5	policy	policy	NOUN
elp-56858	1	6	issn	issn	VERB
elp-56858	1	7	2576	2576	NUM
elp-56858	1	8	-	-	SYM
elp-56858	1	9	2060	2060	NUM
elp-56858	1	10	(	(	PUNCT
elp-56858	1	11	print	print	NOUN
elp-56858	1	12	)	)	PUNCT
elp-56858	1	13	issn	issn	PROPN
elp-56858	1	14	2576	2576	NUM
elp-56858	1	15	-	-	SYM
elp-56858	1	16	2052	2052	NUM
elp-56858	1	17	(	(	PUNCT
elp-56858	1	18	online	online	ADJ
elp-56858	1	19	)	)	PUNCT
elp-56858	1	20	vol	vol	NOUN
elp-56858	1	21	.	.	NOUN
elp-56858	2	1	8	8	NUM
elp-56858	2	2	,	,	PUNCT
elp-56858	2	3	no	no	INTJ
elp-56858	2	4	.	.	NOUN
elp-56858	2	5	2	2	NUM
elp-56858	2	6	,	,	PUNCT
elp-56858	2	7	2025	2025	NUM
elp-56858	2	8	www.scholink.org/ojs/index.php/elp	www.scholink.org/ojs/index.php/elp	VERB
elp-56858	2	9	286	286	NUM
elp-56858	2	10	original	original	ADJ
elp-56858	2	11	paper	paper	NOUN
elp-56858	2	12	legal	legal	ADJ
elp-56858	2	13	issues	issue	NOUN
elp-56858	2	14	concerning	concern	VERB
elp-56858	2	15	the	the	DET
elp-56858	2	16	entity	entity	NOUN
elp-56858	2	17	responsible	responsible	ADJ
elp-56858	2	18	for	for	ADP
elp-56858	2	19	collecting	collect	VERB
elp-56858	2	20	marine	marine	ADJ
elp-56858	2	21	area	area	NOUN
elp-56858	2	22	usage	usage	NOUN
elp-56858	2	23	fees	fee	NOUN
elp-56858	2	24	zhaobin	zhaobin	PROPN
elp-56858	2	25	pei	pei	PROPN
elp-56858	2	26	1	1	NUM
elp-56858	2	27	&	&	CCONJ
elp-56858	2	28	han	han	PROPN
elp-56858	2	29	wang	wang	PROPN
elp-56858	2	30	1	1	NUM
elp-56858	2	31	1	1	NUM
elp-56858	2	32	dalian	dalian	PROPN
elp-56858	2	33	ocean	ocean	PROPN
elp-56858	2	34	university	university	PROPN
elp-56858	2	35	,	,	PUNCT
elp-56858	2	36	dalian	dalian	PROPN
elp-56858	2	37	,	,	PUNCT
elp-56858	2	38	liaoning	liaoning	PROPN
elp-56858	2	39	,	,	PUNCT
elp-56858	2	40	china	china	PROPN
elp-56858	2	41	received	receive	VERB
elp-56858	2	42	:	:	PUNCT
elp-56858	2	43	november	november	PROPN
elp-56858	2	44	27	27	NUM
elp-56858	2	45	,	,	PUNCT
elp-56858	2	46	2025	2025	NUM
elp-56858	2	47	accepted	accept	VERB
elp-56858	2	48	:	:	PUNCT
elp-56858	2	49	december	december	PROPN
elp-56858	2	50	10	10	NUM
elp-56858	2	51	,	,	PUNCT
elp-56858	2	52	2025	2025	NUM
elp-56858	2	53	online	online	ADV
elp-56858	2	54	published	publish	VERB
elp-56858	2	55	:	:	PUNCT
elp-56858	2	56	december	december	PROPN
elp-56858	2	57	13	13	NUM
elp-56858	2	58	,	,	PUNCT
elp-56858	2	59	2025	2025	NUM
elp-56858	2	60	doi:10.22158	doi:10.22158	NOUN
elp-56858	2	61	/	/	SYM
elp-56858	2	62	elp.v8n2p286	elp.v8n2p286	ADJ
elp-56858	2	63	url	url	NOUN
elp-56858	2	64	:	:	PUNCT
elp-56858	2	65	http://dx.doi.org/10.22158/elp.v8n2p286	http://dx.doi.org/10.22158/elp.v8n2p286	ADJ
elp-56858	2	66	abstract	abstract	NOUN
elp-56858	2	67	the	the	DET
elp-56858	2	68	legal	legal	ADJ
elp-56858	2	69	positioning	positioning	NOUN
elp-56858	2	70	and	and	CCONJ
elp-56858	2	71	delineation	delineation	NOUN
elp-56858	2	72	of	of	ADP
elp-56858	2	73	responsibilities	responsibility	NOUN
elp-56858	2	74	for	for	ADP
elp-56858	2	75	the	the	DET
elp-56858	2	76	entity	entity	NOUN
elp-56858	2	77	collecting	collect	VERB
elp-56858	2	78	marine	marine	ADJ
elp-56858	2	79	area	area	NOUN
elp-56858	2	80	usage	usage	NOUN
elp-56858	2	81	fees	fee	NOUN
elp-56858	2	82	are	be	AUX
elp-56858	2	83	central	central	ADJ
elp-56858	2	84	to	to	ADP
elp-56858	2	85	safeguarding	safeguard	VERB
elp-56858	2	86	national	national	ADJ
elp-56858	2	87	marine	marine	ADJ
elp-56858	2	88	resource	resource	NOUN
elp-56858	2	89	revenues	revenue	NOUN
elp-56858	2	90	.	.	PUNCT
elp-56858	3	1	following	follow	VERB
elp-56858	3	2	the	the	DET
elp-56858	3	3	implementation	implementation	NOUN
elp-56858	3	4	of	of	ADP
elp-56858	3	5	document	document	NOUN
elp-56858	3	6	no	no	INTJ
elp-56858	3	7	.	.	PROPN
elp-56858	3	8	19	19	NUM
elp-56858	3	9	of	of	ADP
elp-56858	3	10	the	the	DET
elp-56858	3	11	ministry	ministry	PROPN
elp-56858	3	12	of	of	ADP
elp-56858	3	13	finance	finance	PROPN
elp-56858	3	14	[	[	X
elp-56858	3	15	2021	2021	NUM
elp-56858	3	16	]	]	PUNCT
elp-56858	3	17	,	,	PUNCT
elp-56858	3	18	the	the	DET
elp-56858	3	19	collection	collection	NOUN
elp-56858	3	20	and	and	CCONJ
elp-56858	3	21	management	management	NOUN
elp-56858	3	22	duties	duty	NOUN
elp-56858	3	23	for	for	ADP
elp-56858	3	24	marine	marine	ADJ
elp-56858	3	25	area	area	NOUN
elp-56858	3	26	usage	usage	NOUN
elp-56858	3	27	fees	fee	NOUN
elp-56858	3	28	were	be	AUX
elp-56858	3	29	transferred	transfer	VERB
elp-56858	3	30	to	to	ADP
elp-56858	3	31	tax	tax	NOUN
elp-56858	3	32	authorities	authority	NOUN
elp-56858	3	33	.	.	PUNCT
elp-56858	4	1	however	however	ADV
elp-56858	4	2	,	,	PUNCT
elp-56858	4	3	three	three	NUM
elp-56858	4	4	major	major	ADJ
elp-56858	4	5	legal	legal	ADJ
elp-56858	4	6	issues	issue	NOUN
elp-56858	4	7	persist	persist	VERB
elp-56858	4	8	:	:	PUNCT
elp-56858	4	9	the	the	DET
elp-56858	4	10	separation	separation	NOUN
elp-56858	4	11	of	of	ADP
elp-56858	4	12	collection	collection	NOUN
elp-56858	4	13	authority	authority	NOUN
elp-56858	4	14	from	from	ADP
elp-56858	4	15	the	the	DET
elp-56858	4	16	right	right	NOUN
elp-56858	4	17	to	to	PART
elp-56858	4	18	apply	apply	VERB
elp-56858	4	19	for	for	ADP
elp-56858	4	20	court	court	NOUN
elp-56858	4	21	-	-	PUNCT
elp-56858	4	22	enforced	enforce	VERB
elp-56858	4	23	execution	execution	NOUN
elp-56858	4	24	;	;	PUNCT
elp-56858	4	25	a	a	DET
elp-56858	4	26	disconnect	disconnect	NOUN
elp-56858	4	27	in	in	ADP
elp-56858	4	28	the	the	DET
elp-56858	4	29	legal	legal	ADJ
elp-56858	4	30	standing	standing	NOUN
elp-56858	4	31	between	between	ADP
elp-56858	4	32	regulatory	regulatory	ADJ
elp-56858	4	33	norms	norm	NOUN
elp-56858	4	34	and	and	CCONJ
elp-56858	4	35	policy	policy	NOUN
elp-56858	4	36	documents	document	NOUN
elp-56858	4	37	;	;	PUNCT
elp-56858	4	38	and	and	CCONJ
elp-56858	4	39	inconsistent	inconsistent	ADJ
elp-56858	4	40	adjudication	adjudication	NOUN
elp-56858	4	41	standards	standard	NOUN
elp-56858	4	42	in	in	ADP
elp-56858	4	43	judicial	judicial	ADJ
elp-56858	4	44	review	review	NOUN
elp-56858	4	45	.	.	PUNCT
elp-56858	5	1	through	through	ADP
elp-56858	5	2	analysis	analysis	NOUN
elp-56858	5	3	of	of	ADP
elp-56858	5	4	typical	typical	ADJ
elp-56858	5	5	cases	case	NOUN
elp-56858	5	6	and	and	CCONJ
elp-56858	5	7	legislative	legislative	ADJ
elp-56858	5	8	empirical	empirical	ADJ
elp-56858	5	9	evidence	evidence	NOUN
elp-56858	5	10	,	,	PUNCT
elp-56858	5	11	this	this	DET
elp-56858	5	12	study	study	NOUN
elp-56858	5	13	proposes	propose	VERB
elp-56858	5	14	three	three	NUM
elp-56858	5	15	key	key	ADJ
elp-56858	5	16	countermeasures	countermeasure	NOUN
elp-56858	5	17	:	:	PUNCT
elp-56858	5	18	establishing	establish	VERB
elp-56858	5	19	a	a	DET
elp-56858	5	20	“	"	PUNCT
elp-56858	5	21	unified	unified	ADJ
elp-56858	5	22	authority	authority	NOUN
elp-56858	5	23	+	+	CCONJ
elp-56858	5	24	collaborative	collaborative	ADJ
elp-56858	5	25	empowerment	empowerment	NOUN
elp-56858	5	26	”	"	PUNCT
elp-56858	5	27	mechanism	mechanism	NOUN
elp-56858	5	28	;	;	PUNCT
elp-56858	5	29	improving	improve	VERB
elp-56858	5	30	the	the	DET
elp-56858	5	31	“	"	PUNCT
elp-56858	5	32	legislative	legislative	ADJ
elp-56858	5	33	revision	revision	NOUN
elp-56858	5	34	+	+	CCONJ
elp-56858	5	35	policy	policy	NOUN
elp-56858	5	36	coordination	coordination	NOUN
elp-56858	5	37	”	"	PUNCT
elp-56858	5	38	system	system	NOUN
elp-56858	5	39	;	;	PUNCT
elp-56858	5	40	and	and	CCONJ
elp-56858	5	41	creating	create	VERB
elp-56858	5	42	a	a	DET
elp-56858	5	43	“	"	PUNCT
elp-56858	5	44	unified	unified	ADJ
elp-56858	5	45	rules	rule	NOUN
elp-56858	5	46	+	+	CCONJ
elp-56858	5	47	judicial	judicial	ADJ
elp-56858	5	48	coordination	coordination	NOUN
elp-56858	5	49	+	+	CCONJ
elp-56858	5	50	grassroots	grassroots	ADJ
elp-56858	5	51	enforcement	enforcement	NOUN
elp-56858	5	52	+	+	CCONJ
elp-56858	5	53	legal	legal	ADJ
elp-56858	5	54	oversight	oversight	NOUN
elp-56858	5	55	”	"	PUNCT
elp-56858	5	56	safeguard	safeguard	NOUN
elp-56858	5	57	mechanism	mechanism	NOUN
elp-56858	5	58	.	.	PUNCT
elp-56858	6	1	these	these	DET
elp-56858	6	2	measures	measure	NOUN
elp-56858	6	3	provide	provide	VERB
elp-56858	6	4	a	a	DET
elp-56858	6	5	legal	legal	ADJ
elp-56858	6	6	basis	basis	NOUN
elp-56858	6	7	for	for	ADP
elp-56858	6	8	refining	refine	VERB
elp-56858	6	9	the	the	DET
elp-56858	6	10	collection	collection	NOUN
elp-56858	6	11	entity	entity	NOUN
elp-56858	6	12	system	system	NOUN
elp-56858	6	13	.	.	PUNCT
elp-56858	7	1	keywords	keyword	VERB
elp-56858	7	2	marine	marine	ADJ
elp-56858	7	3	area	area	NOUN
elp-56858	7	4	usage	usage	NOUN
elp-56858	7	5	fees	fee	NOUN
elp-56858	7	6	,	,	PUNCT
elp-56858	7	7	collection	collection	NOUN
elp-56858	7	8	,	,	PUNCT
elp-56858	7	9	non	non	ADJ
elp-56858	7	10	-	-	ADJ
elp-56858	7	11	tax	tax	ADJ
elp-56858	7	12	revenue	revenue	NOUN
elp-56858	7	13	,	,	PUNCT
elp-56858	7	14	administrative	administrative	ADJ
elp-56858	7	15	penalties	penalty	NOUN
elp-56858	7	16	1	1	NUM
elp-56858	7	17	.	.	PUNCT
elp-56858	7	18	introduction	introduction	NOUN
elp-56858	7	19	marine	marine	PROPN
elp-56858	7	20	area	area	NOUN
elp-56858	7	21	usage	usage	NOUN
elp-56858	7	22	fees	fee	NOUN
elp-56858	7	23	,	,	PUNCT
elp-56858	7	24	as	as	ADP
elp-56858	7	25	the	the	DET
elp-56858	7	26	economic	economic	ADJ
elp-56858	7	27	manifestation	manifestation	NOUN
elp-56858	7	28	of	of	ADP
elp-56858	7	29	state	state	NOUN
elp-56858	7	30	ownership	ownership	NOUN
elp-56858	7	31	over	over	ADP
elp-56858	7	32	maritime	maritime	ADJ
elp-56858	7	33	territories	territory	NOUN
elp-56858	7	34	,	,	PUNCT
elp-56858	7	35	serve	serve	VERB
elp-56858	7	36	both	both	PRON
elp-56858	7	37	as	as	ADP
elp-56858	7	38	a	a	DET
elp-56858	7	39	key	key	ADJ
elp-56858	7	40	lever	lever	NOUN
elp-56858	7	41	for	for	ADP
elp-56858	7	42	regulating	regulate	VERB
elp-56858	7	43	marine	marine	ADJ
elp-56858	7	44	resource	resource	NOUN
elp-56858	7	45	allocation	allocation	NOUN
elp-56858	7	46	and	and	CCONJ
elp-56858	7	47	as	as	ADP
elp-56858	7	48	a	a	DET
elp-56858	7	49	vital	vital	ADJ
elp-56858	7	50	funding	funding	NOUN
elp-56858	7	51	source	source	NOUN
elp-56858	7	52	for	for	ADP
elp-56858	7	53	marine	marine	ADJ
elp-56858	7	54	ecological	ecological	ADJ
elp-56858	7	55	conservation	conservation	NOUN
elp-56858	7	56	and	and	CCONJ
elp-56858	7	57	the	the	DET
elp-56858	7	58	development	development	NOUN
elp-56858	7	59	of	of	ADP
elp-56858	7	60	a	a	DET
elp-56858	7	61	maritime	maritime	ADJ
elp-56858	7	62	power	power	NOUN
elp-56858	7	63	.	.	PUNCT
elp-56858	8	1	the	the	DET
elp-56858	8	2	legal	legal	ADJ
elp-56858	8	3	status	status	NOUN
elp-56858	8	4	of	of	ADP
elp-56858	8	5	the	the	DET
elp-56858	8	6	entities	entity	NOUN
elp-56858	8	7	responsible	responsible	ADJ
elp-56858	8	8	for	for	ADP
elp-56858	8	9	collecting	collect	VERB
elp-56858	8	10	these	these	DET
elp-56858	8	11	fees	fee	NOUN
elp-56858	8	12	directly	directly	ADV
elp-56858	8	13	impacts	impact	VERB
elp-56858	8	14	the	the	DET
elp-56858	8	15	security	security	NOUN
elp-56858	8	16	of	of	ADP
elp-56858	8	17	state	state	NOUN
elp-56858	8	18	-	-	PUNCT
elp-56858	8	19	owned	own	VERB
elp-56858	8	20	assets	asset	NOUN
elp-56858	8	21	and	and	CCONJ
elp-56858	8	22	the	the	DET
elp-56858	8	23	effectiveness	effectiveness	NOUN
elp-56858	8	24	of	of	ADP
elp-56858	8	25	marine	marine	ADJ
elp-56858	8	26	governance	governance	NOUN
elp-56858	8	27	.	.	PUNCT
elp-56858	9	1	in	in	ADP
elp-56858	9	2	practical	practical	ADJ
elp-56858	9	3	terms	term	NOUN
elp-56858	9	4	,	,	PUNCT
elp-56858	9	5	china	china	PROPN
elp-56858	9	6	’s	’s	PART
elp-56858	9	7	marine	marine	ADJ
elp-56858	9	8	gross	gross	ADJ
elp-56858	9	9	domestic	domestic	ADJ
elp-56858	9	10	product	product	NOUN
elp-56858	9	11	reached	reach	VERB
elp-56858	9	12	10.5438	10.5438	NUM
elp-56858	9	13	trillion	trillion	NUM
elp-56858	9	14	yuan	yuan	NOUN
elp-56858	9	15	in	in	ADP
elp-56858	9	16	2024	2024	NUM
elp-56858	9	17	,	,	PUNCT
elp-56858	9	18	accounting	account	VERB
elp-56858	9	19	for	for	ADP
elp-56858	9	20	7.8	7.8	NUM
elp-56858	9	21	%	%	NOUN
elp-56858	9	22	of	of	ADP
elp-56858	9	23	the	the	DET
elp-56858	9	24	nation	nation	NOUN
elp-56858	9	25	’s	’s	PART
elp-56858	9	26	total	total	ADJ
elp-56858	9	27	gdp	gdp	NOUN
elp-56858	9	28	(	(	PUNCT
elp-56858	9	29	jiang	jiang	PROPN
elp-56858	9	30	,	,	PUNCT
elp-56858	9	31	y.	y.	PROPN
elp-56858	9	32	j.	j.	PROPN
elp-56858	9	33	,	,	PUNCT
elp-56858	9	34	2025	2025	NUM
elp-56858	9	35	)	)	PUNCT
elp-56858	9	36	.	.	PUNCT
elp-56858	10	1	this	this	DET
elp-56858	10	2	robust	robust	ADJ
elp-56858	10	3	growth	growth	NOUN
elp-56858	10	4	underscores	underscore	VERB
elp-56858	10	5	the	the	DET
elp-56858	10	6	immense	immense	ADJ
elp-56858	10	7	value	value	NOUN
elp-56858	10	8	of	of	ADP
elp-56858	10	9	marine	marine	ADJ
elp-56858	10	10	resources	resource	NOUN
elp-56858	10	11	.	.	PUNCT
elp-56858	11	1	however	however	ADV
elp-56858	11	2	,	,	PUNCT
elp-56858	11	3	the	the	DET
elp-56858	11	4	scale	scale	NOUN
elp-56858	11	5	of	of	ADP
elp-56858	11	6	marine	marine	ADJ
elp-56858	11	7	use	use	NOUN
elp-56858	11	8	fee	fee	NOUN
elp-56858	11	9	collection	collection	NOUN
elp-56858	11	10	has	have	AUX
elp-56858	11	11	failed	fail	VERB
elp-56858	11	12	to	to	PART
elp-56858	11	13	keep	keep	VERB
elp-56858	11	14	pace	pace	NOUN
elp-56858	11	15	.	.	PUNCT
elp-56858	12	1	following	follow	VERB
elp-56858	12	2	the	the	DET
elp-56858	12	3	establishment	establishment	NOUN
elp-56858	12	4	of	of	ADP
elp-56858	12	5	the	the	DET
elp-56858	12	6	new	new	ADJ
elp-56858	12	7	“	"	PUNCT
elp-56858	12	8	marine	marine	ADJ
elp-56858	12	9	approval	approval	NOUN
elp-56858	12	10	,	,	PUNCT
elp-56858	12	11	tax	tax	NOUN
elp-56858	12	12	www.scholink.org/ojs/index.php/elp	www.scholink.org/ojs/index.php/elp	NOUN
elp-56858	12	13	economics	economic	NOUN
elp-56858	12	14	,	,	PUNCT
elp-56858	12	15	law	law	NOUN
elp-56858	12	16	and	and	CCONJ
elp-56858	12	17	policy	policy	NOUN
elp-56858	12	18	vol	vol	NOUN
elp-56858	12	19	.	.	PROPN
elp-56858	12	20	8	8	NUM
elp-56858	12	21	,	,	PUNCT
elp-56858	12	22	no	no	INTJ
elp-56858	12	23	.	.	NOUN
elp-56858	12	24	2	2	NUM
elp-56858	12	25	,	,	PUNCT
elp-56858	12	26	2025	2025	NUM
elp-56858	12	27	published	publish	VERB
elp-56858	12	28	by	by	ADP
elp-56858	12	29	scholink	scholink	PROPN
elp-56858	12	30	inc	inc	PROPN
elp-56858	12	31	.	.	PROPN
elp-56858	12	32	287	287	NUM
elp-56858	12	33	collection	collection	NOUN
elp-56858	12	34	”	"	PUNCT
elp-56858	12	35	mechanism	mechanism	NOUN
elp-56858	12	36	under	under	ADP
elp-56858	12	37	document	document	NOUN
elp-56858	12	38	no	no	NOUN
elp-56858	12	39	.	.	NOUN
elp-56858	12	40	19	19	NUM
elp-56858	12	41	of	of	ADP
elp-56858	12	42	the	the	DET
elp-56858	12	43	ministry	ministry	PROPN
elp-56858	12	44	of	of	ADP
elp-56858	12	45	finance	finance	PROPN
elp-56858	12	46	[	[	X
elp-56858	12	47	2021	2021	NUM
elp-56858	12	48	]	]	PUNCT
elp-56858	12	49	,	,	PUNCT
elp-56858	12	50	a	a	DET
elp-56858	12	51	surge	surge	NOUN
elp-56858	12	52	in	in	ADP
elp-56858	12	53	delinquent	delinquent	ADJ
elp-56858	12	54	cases	case	NOUN
elp-56858	12	55	occurred	occur	VERB
elp-56858	12	56	due	due	ADJ
elp-56858	12	57	to	to	ADP
elp-56858	12	58	delayed	delay	VERB
elp-56858	12	59	legal	legal	ADJ
elp-56858	12	60	coordination	coordination	NOUN
elp-56858	12	61	.	.	PUNCT
elp-56858	13	1	currently	currently	ADV
elp-56858	13	2	,	,	PUNCT
elp-56858	13	3	academic	academic	ADJ
elp-56858	13	4	research	research	NOUN
elp-56858	13	5	on	on	ADP
elp-56858	13	6	the	the	DET
elp-56858	13	7	intersection	intersection	NOUN
elp-56858	13	8	of	of	ADP
elp-56858	13	9	administrative	administrative	ADJ
elp-56858	13	10	power	power	NOUN
elp-56858	13	11	allocation	allocation	NOUN
elp-56858	13	12	and	and	CCONJ
elp-56858	13	13	the	the	DET
elp-56858	13	14	rule	rule	NOUN
elp-56858	13	15	of	of	ADP
elp-56858	13	16	law	law	NOUN
elp-56858	13	17	in	in	ADP
elp-56858	13	18	marine	marine	ADJ
elp-56858	13	19	resource	resource	NOUN
elp-56858	13	20	management	management	NOUN
elp-56858	13	21	remains	remain	VERB
elp-56858	13	22	largely	largely	ADV
elp-56858	13	23	unexplored	unexplored	ADJ
elp-56858	13	24	.	.	PUNCT
elp-56858	14	1	the	the	DET
elp-56858	14	2	ambiguous	ambiguous	ADJ
elp-56858	14	3	legal	legal	ADJ
elp-56858	14	4	status	status	NOUN
elp-56858	14	5	of	of	ADP
elp-56858	14	6	collection	collection	NOUN
elp-56858	14	7	entities	entity	NOUN
elp-56858	14	8	and	and	CCONJ
elp-56858	14	9	unclear	unclear	ADJ
elp-56858	14	10	delineation	delineation	NOUN
elp-56858	14	11	of	of	ADP
elp-56858	14	12	responsibilities	responsibility	NOUN
elp-56858	14	13	not	not	PART
elp-56858	14	14	only	only	ADV
elp-56858	14	15	prevent	prevent	VERB
elp-56858	14	16	the	the	DET
elp-56858	14	17	full	full	ADJ
elp-56858	14	18	collection	collection	NOUN
elp-56858	14	19	of	of	ADP
elp-56858	14	20	marine	marine	ADJ
elp-56858	14	21	area	area	NOUN
elp-56858	14	22	usage	usage	NOUN
elp-56858	14	23	fees	fee	NOUN
elp-56858	14	24	,	,	PUNCT
elp-56858	14	25	hindering	hinder	VERB
elp-56858	14	26	support	support	NOUN
elp-56858	14	27	for	for	ADP
elp-56858	14	28	public	public	ADJ
elp-56858	14	29	welfare	welfare	NOUN
elp-56858	14	30	projects	project	NOUN
elp-56858	14	31	like	like	ADP
elp-56858	14	32	marine	marine	ADJ
elp-56858	14	33	area	area	NOUN
elp-56858	14	34	remediation	remediation	NOUN
elp-56858	14	35	and	and	CCONJ
elp-56858	14	36	restoration	restoration	NOUN
elp-56858	14	37	,	,	PUNCT
elp-56858	14	38	but	but	CCONJ
elp-56858	14	39	also	also	ADV
elp-56858	14	40	indirectly	indirectly	ADV
elp-56858	14	41	constrain	constrain	VERB
elp-56858	14	42	the	the	DET
elp-56858	14	43	sustained	sustained	ADJ
elp-56858	14	44	and	and	CCONJ
elp-56858	14	45	healthy	healthy	ADJ
elp-56858	14	46	development	development	NOUN
elp-56858	14	47	of	of	ADP
elp-56858	14	48	the	the	DET
elp-56858	14	49	marine	marine	ADJ
elp-56858	14	50	economy	economy	NOUN
elp-56858	14	51	.	.	PUNCT
elp-56858	15	1	therefore	therefore	ADV
elp-56858	15	2	,	,	PUNCT
elp-56858	15	3	this	this	DET
elp-56858	15	4	research	research	NOUN
elp-56858	15	5	holds	hold	VERB
elp-56858	15	6	dual	dual	ADJ
elp-56858	15	7	value	value	NOUN
elp-56858	15	8	in	in	ADP
elp-56858	15	9	both	both	CCONJ
elp-56858	15	10	theoretical	theoretical	ADJ
elp-56858	15	11	advancement	advancement	NOUN
elp-56858	15	12	and	and	CCONJ
elp-56858	15	13	practical	practical	ADJ
elp-56858	15	14	solutions	solution	NOUN
elp-56858	15	15	.	.	PUNCT
elp-56858	16	1	it	it	PRON
elp-56858	16	2	not	not	PART
elp-56858	16	3	only	only	ADV
elp-56858	16	4	lays	lay	VERB
elp-56858	16	5	a	a	DET
elp-56858	16	6	solid	solid	ADJ
elp-56858	16	7	theoretical	theoretical	ADJ
elp-56858	16	8	foundation	foundation	NOUN
elp-56858	16	9	for	for	ADP
elp-56858	16	10	subsequent	subsequent	ADJ
elp-56858	16	11	related	related	ADJ
elp-56858	16	12	studies	study	NOUN
elp-56858	16	13	but	but	CCONJ
elp-56858	16	14	also	also	ADV
elp-56858	16	15	provides	provide	VERB
elp-56858	16	16	concrete	concrete	ADJ
elp-56858	16	17	guidance	guidance	NOUN
elp-56858	16	18	for	for	ADP
elp-56858	16	19	the	the	DET
elp-56858	16	20	rule	rule	NOUN
elp-56858	16	21	-	-	PUNCT
elp-56858	16	22	of	of	ADP
elp-56858	16	23	-	-	PUNCT
elp-56858	16	24	law	law	NOUN
elp-56858	16	25	-	-	PUNCT
elp-56858	16	26	based	base	VERB
elp-56858	16	27	management	management	NOUN
elp-56858	16	28	of	of	ADP
elp-56858	16	29	marine	marine	ADJ
elp-56858	16	30	resources	resource	NOUN
elp-56858	16	31	.	.	PUNCT
elp-56858	17	1	2	2	X
elp-56858	17	2	.	.	X
elp-56858	17	3	research	research	NOUN
elp-56858	17	4	hypotheses	hypothesis	NOUN
elp-56858	17	5	this	this	DET
elp-56858	17	6	study	study	NOUN
elp-56858	17	7	proposes	propose	VERB
elp-56858	17	8	a	a	DET
elp-56858	17	9	core	core	NOUN
elp-56858	17	10	hypothesis	hypothesis	NOUN
elp-56858	17	11	:	:	PUNCT
elp-56858	17	12	by	by	ADP
elp-56858	17	13	clarifying	clarify	VERB
elp-56858	17	14	the	the	DET
elp-56858	17	15	legal	legal	ADJ
elp-56858	17	16	status	status	NOUN
elp-56858	17	17	and	and	CCONJ
elp-56858	17	18	delineating	delineate	VERB
elp-56858	17	19	the	the	DET
elp-56858	17	20	authority	authority	NOUN
elp-56858	17	21	and	and	CCONJ
elp-56858	17	22	responsibility	responsibility	NOUN
elp-56858	17	23	boundaries	boundary	NOUN
elp-56858	17	24	of	of	ADP
elp-56858	17	25	the	the	DET
elp-56858	17	26	collection	collection	NOUN
elp-56858	17	27	entity	entity	NOUN
elp-56858	17	28	,	,	PUNCT
elp-56858	17	29	improving	improve	VERB
elp-56858	17	30	the	the	DET
elp-56858	17	31	legal	legal	ADJ
elp-56858	17	32	norms	norm	NOUN
elp-56858	17	33	and	and	CCONJ
elp-56858	17	34	policy	policy	NOUN
elp-56858	17	35	coordination	coordination	NOUN
elp-56858	17	36	system	system	NOUN
elp-56858	17	37	,	,	PUNCT
elp-56858	17	38	and	and	CCONJ
elp-56858	17	39	unifying	unify	VERB
elp-56858	17	40	judicial	judicial	ADJ
elp-56858	17	41	review	review	NOUN
elp-56858	17	42	standards	standard	NOUN
elp-56858	17	43	,	,	PUNCT
elp-56858	17	44	it	it	PRON
elp-56858	17	45	is	be	AUX
elp-56858	17	46	possible	possible	ADJ
elp-56858	17	47	to	to	PART
elp-56858	17	48	effectively	effectively	ADV
elp-56858	17	49	resolve	resolve	VERB
elp-56858	17	50	the	the	DET
elp-56858	17	51	current	current	ADJ
elp-56858	17	52	issues	issue	NOUN
elp-56858	17	53	of	of	ADP
elp-56858	17	54	misaligned	misaligned	ADJ
elp-56858	17	55	responsibilities	responsibility	NOUN
elp-56858	17	56	,	,	PUNCT
elp-56858	17	57	legal	legal	ADJ
elp-56858	17	58	conflicts	conflict	NOUN
elp-56858	17	59	,	,	PUNCT
elp-56858	17	60	and	and	CCONJ
elp-56858	17	61	inconsistent	inconsistent	ADJ
elp-56858	17	62	judicial	judicial	ADJ
elp-56858	17	63	practices	practice	NOUN
elp-56858	17	64	in	in	ADP
elp-56858	17	65	the	the	DET
elp-56858	17	66	collection	collection	NOUN
elp-56858	17	67	of	of	ADP
elp-56858	17	68	maritime	maritime	ADJ
elp-56858	17	69	use	use	NOUN
elp-56858	17	70	fees	fee	NOUN
elp-56858	17	71	.	.	PUNCT
elp-56858	18	1	specifically	specifically	ADV
elp-56858	18	2	:	:	PUNCT
elp-56858	18	3	1	1	X
elp-56858	18	4	.	.	X
elp-56858	19	1	at	at	ADP
elp-56858	19	2	the	the	DET
elp-56858	19	3	legislative	legislative	ADJ
elp-56858	19	4	level	level	NOUN
elp-56858	19	5	,	,	PUNCT
elp-56858	19	6	clarifying	clarify	VERB
elp-56858	19	7	the	the	DET
elp-56858	19	8	tax	tax	NOUN
elp-56858	19	9	authorities	authority	NOUN
elp-56858	19	10	’	'	PUNCT
elp-56858	19	11	legal	legal	ADJ
elp-56858	19	12	status	status	NOUN
elp-56858	19	13	as	as	ADP
elp-56858	19	14	the	the	DET
elp-56858	19	15	integrated	integrate	VERB
elp-56858	19	16	entity	entity	NOUN
elp-56858	19	17	responsible	responsible	ADJ
elp-56858	19	18	for	for	ADP
elp-56858	19	19	both	both	DET
elp-56858	19	20	collection	collection	NOUN
elp-56858	19	21	and	and	CCONJ
elp-56858	19	22	enforcement	enforcement	NOUN
elp-56858	19	23	applications	application	NOUN
elp-56858	19	24	,	,	PUNCT
elp-56858	19	25	while	while	SCONJ
elp-56858	19	26	establishing	establish	VERB
elp-56858	19	27	a	a	DET
elp-56858	19	28	collaborative	collaborative	ADJ
elp-56858	19	29	mechanism	mechanism	NOUN
elp-56858	19	30	between	between	ADP
elp-56858	19	31	tax	tax	NOUN
elp-56858	19	32	and	and	CCONJ
elp-56858	19	33	maritime	maritime	ADJ
elp-56858	19	34	departments	department	NOUN
elp-56858	19	35	,	,	PUNCT
elp-56858	19	36	would	would	AUX
elp-56858	19	37	fill	fill	VERB
elp-56858	19	38	the	the	DET
elp-56858	19	39	enforcement	enforcement	NOUN
elp-56858	19	40	coordination	coordination	NOUN
elp-56858	19	41	gap	gap	NOUN
elp-56858	19	42	.	.	PUNCT
elp-56858	20	1	simultaneously	simultaneously	ADV
elp-56858	20	2	revising	revise	VERB
elp-56858	20	3	higher	high	ADJ
elp-56858	20	4	-	-	PUNCT
elp-56858	20	5	level	level	NOUN
elp-56858	20	6	laws	law	NOUN
elp-56858	20	7	such	such	ADJ
elp-56858	20	8	as	as	ADP
elp-56858	20	9	the	the	DET
elp-56858	20	10	maritime	maritime	ADJ
elp-56858	20	11	area	area	NOUN
elp-56858	20	12	use	use	VERB
elp-56858	20	13	management	management	NOUN
elp-56858	20	14	law	law	NOUN
elp-56858	20	15	and	and	CCONJ
elp-56858	20	16	enacting	enact	VERB
elp-56858	20	17	a	a	DET
elp-56858	20	18	unified	unified	ADJ
elp-56858	20	19	non	non	ADJ
elp-56858	20	20	-	-	ADJ
elp-56858	20	21	tax	tax	ADJ
elp-56858	20	22	revenue	revenue	NOUN
elp-56858	20	23	collection	collection	NOUN
elp-56858	20	24	and	and	CCONJ
elp-56858	20	25	management	management	NOUN
elp-56858	20	26	law	law	NOUN
elp-56858	20	27	to	to	PART
elp-56858	20	28	refine	refine	VERB
elp-56858	20	29	policy	policy	NOUN
elp-56858	20	30	implementation	implementation	NOUN
elp-56858	20	31	rules	rule	NOUN
elp-56858	20	32	can	can	AUX
elp-56858	20	33	resolve	resolve	VERB
elp-56858	20	34	conflicts	conflict	NOUN
elp-56858	20	35	between	between	ADP
elp-56858	20	36	legal	legal	ADJ
elp-56858	20	37	and	and	CCONJ
elp-56858	20	38	policy	policy	NOUN
elp-56858	20	39	hierarchies	hierarchy	NOUN
elp-56858	20	40	.	.	PUNCT
elp-56858	21	1	issuing	issue	VERB
elp-56858	21	2	specialized	specialized	ADJ
elp-56858	21	3	judicial	judicial	ADJ
elp-56858	21	4	interpretations	interpretation	NOUN
elp-56858	21	5	by	by	ADP
elp-56858	21	6	the	the	DET
elp-56858	21	7	supreme	supreme	PROPN
elp-56858	21	8	people	people	PROPN
elp-56858	21	9	’s	’s	PART
elp-56858	21	10	court	court	NOUN
elp-56858	21	11	to	to	PART
elp-56858	21	12	establish	establish	VERB
elp-56858	21	13	a	a	DET
elp-56858	21	14	coordination	coordination	NOUN
elp-56858	21	15	mechanism	mechanism	NOUN
elp-56858	21	16	between	between	ADP
elp-56858	21	17	judicial	judicial	ADJ
elp-56858	21	18	and	and	CCONJ
elp-56858	21	19	administrative	administrative	ADJ
elp-56858	21	20	bodies	body	NOUN
elp-56858	21	21	can	can	AUX
elp-56858	21	22	achieve	achieve	VERB
elp-56858	21	23	uniform	uniform	ADJ
elp-56858	21	24	adjudication	adjudication	NOUN
elp-56858	21	25	standards	standard	NOUN
elp-56858	21	26	for	for	ADP
elp-56858	21	27	similar	similar	ADJ
elp-56858	21	28	cases	case	NOUN
elp-56858	21	29	.	.	PUNCT
elp-56858	22	1	ultimately	ultimately	ADV
elp-56858	22	2	,	,	PUNCT
elp-56858	22	3	these	these	DET
elp-56858	22	4	approaches	approach	NOUN
elp-56858	22	5	would	would	AUX
elp-56858	22	6	enhance	enhance	VERB
elp-56858	22	7	the	the	DET
elp-56858	22	8	efficiency	efficiency	NOUN
elp-56858	22	9	of	of	ADP
elp-56858	22	10	marine	marine	ADJ
elp-56858	22	11	area	area	NOUN
elp-56858	22	12	usage	usage	NOUN
elp-56858	22	13	fee	fee	NOUN
elp-56858	22	14	collection	collection	NOUN
elp-56858	22	15	,	,	PUNCT
elp-56858	22	16	curb	curb	VERB
elp-56858	22	17	the	the	DET
elp-56858	22	18	loss	loss	NOUN
elp-56858	22	19	of	of	ADP
elp-56858	22	20	state	state	NOUN
elp-56858	22	21	-	-	PUNCT
elp-56858	22	22	owned	own	VERB
elp-56858	22	23	assets	asset	NOUN
elp-56858	22	24	,	,	PUNCT
elp-56858	22	25	improve	improve	VERB
elp-56858	22	26	the	the	DET
elp-56858	22	27	operational	operational	ADJ
elp-56858	22	28	mechanisms	mechanism	NOUN
elp-56858	22	29	of	of	ADP
elp-56858	22	30	administrative	administrative	ADJ
elp-56858	22	31	power	power	NOUN
elp-56858	22	32	and	and	CCONJ
elp-56858	22	33	the	the	DET
elp-56858	22	34	legal	legal	ADJ
elp-56858	22	35	framework	framework	NOUN
elp-56858	22	36	for	for	ADP
elp-56858	22	37	marine	marine	ADJ
elp-56858	22	38	resources	resource	NOUN
elp-56858	22	39	,	,	PUNCT
elp-56858	22	40	and	and	CCONJ
elp-56858	22	41	provide	provide	VERB
elp-56858	22	42	institutional	institutional	ADJ
elp-56858	22	43	safeguards	safeguard	NOUN
elp-56858	22	44	for	for	ADP
elp-56858	22	45	building	build	VERB
elp-56858	22	46	a	a	DET
elp-56858	22	47	maritime	maritime	ADJ
elp-56858	22	48	power	power	NOUN
elp-56858	22	49	.	.	PUNCT
elp-56858	23	1	3	3	X
elp-56858	23	2	.	.	X
elp-56858	23	3	research	research	NOUN
elp-56858	23	4	design	design	NOUN
elp-56858	23	5	this	this	DET
elp-56858	23	6	study	study	NOUN
elp-56858	23	7	follows	follow	VERB
elp-56858	23	8	a	a	DET
elp-56858	23	9	core	core	ADJ
elp-56858	23	10	logic	logic	NOUN
elp-56858	23	11	of	of	ADP
elp-56858	23	12	“	"	PUNCT
elp-56858	23	13	identifying	identify	VERB
elp-56858	23	14	problems	problem	NOUN
elp-56858	23	15	—	—	PUNCT
elp-56858	23	16	analyzing	analyze	VERB
elp-56858	23	17	root	root	NOUN
elp-56858	23	18	causes	cause	NOUN
elp-56858	23	19	—	—	PUNCT
elp-56858	23	20	proposing	propose	VERB
elp-56858	23	21	solutions	solution	NOUN
elp-56858	23	22	.	.	PUNCT
elp-56858	23	23	”	"	PUNCT
elp-56858	24	1	first	first	ADV
elp-56858	24	2	,	,	PUNCT
elp-56858	24	3	through	through	ADP
elp-56858	24	4	policy	policy	NOUN
elp-56858	24	5	document	document	NOUN
elp-56858	24	6	review	review	NOUN
elp-56858	24	7	and	and	CCONJ
elp-56858	24	8	case	case	NOUN
elp-56858	24	9	analysis	analysis	NOUN
elp-56858	24	10	,	,	PUNCT
elp-56858	24	11	it	it	PRON
elp-56858	24	12	systematically	systematically	ADV
elp-56858	24	13	deconstructs	deconstruct	VERB
elp-56858	24	14	the	the	DET
elp-56858	24	15	three	three	NUM
elp-56858	24	16	major	major	ADJ
elp-56858	24	17	challenges	challenge	NOUN
elp-56858	24	18	faced	face	VERB
elp-56858	24	19	by	by	ADP
elp-56858	24	20	entities	entity	NOUN
elp-56858	24	21	responsible	responsible	ADJ
elp-56858	24	22	for	for	ADP
elp-56858	24	23	collecting	collect	VERB
elp-56858	24	24	maritime	maritime	ADJ
elp-56858	24	25	use	use	NOUN
elp-56858	24	26	fees	fee	NOUN
elp-56858	24	27	:	:	PUNCT
elp-56858	24	28	separation	separation	NOUN
elp-56858	24	29	of	of	ADP
elp-56858	24	30	powers	power	NOUN
elp-56858	24	31	and	and	CCONJ
elp-56858	24	32	responsibilities	responsibility	NOUN
elp-56858	24	33	,	,	PUNCT
elp-56858	24	34	legal	legal	ADJ
elp-56858	24	35	conflicts	conflict	NOUN
elp-56858	24	36	,	,	PUNCT
elp-56858	24	37	and	and	CCONJ
elp-56858	24	38	inconsistent	inconsistent	ADJ
elp-56858	24	39	judicial	judicial	ADJ
elp-56858	24	40	interpretations	interpretation	NOUN
elp-56858	24	41	.	.	PUNCT
elp-56858	25	1	second	second	ADJ
elp-56858	25	2	,	,	PUNCT
elp-56858	25	3	it	it	PRON
elp-56858	25	4	delves	delve	VERB
elp-56858	25	5	into	into	ADP
elp-56858	25	6	the	the	DET
elp-56858	25	7	institutional	institutional	ADJ
elp-56858	25	8	roots	root	NOUN
elp-56858	25	9	of	of	ADP
elp-56858	25	10	these	these	DET
elp-56858	25	11	issues	issue	NOUN
elp-56858	25	12	from	from	ADP
elp-56858	25	13	three	three	NUM
elp-56858	25	14	dimensions	dimension	NOUN
elp-56858	25	15	:	:	PUNCT
elp-56858	25	16	legislative	legislative	ADJ
elp-56858	25	17	lag	lag	NOUN
elp-56858	25	18	,	,	PUNCT
elp-56858	25	19	deficiencies	deficiency	NOUN
elp-56858	25	20	in	in	ADP
elp-56858	25	21	authority	authority	NOUN
elp-56858	25	22	allocation	allocation	NOUN
elp-56858	25	23	,	,	PUNCT
elp-56858	25	24	and	and	CCONJ
elp-56858	25	25	regulatory	regulatory	ADJ
elp-56858	25	26	gaps	gap	NOUN
elp-56858	25	27	.	.	PUNCT
elp-56858	26	1	finally	finally	ADV
elp-56858	26	2	,	,	PUNCT
elp-56858	26	3	integrating	integrate	VERB
elp-56858	26	4	the	the	DET
elp-56858	26	5	administrative	administrative	ADJ
elp-56858	26	6	law	law	NOUN
elp-56858	26	7	principle	principle	NOUN
elp-56858	26	8	of	of	ADP
elp-56858	26	9	“	"	PUNCT
elp-56858	26	10	alignment	alignment	NOUN
elp-56858	26	11	of	of	ADP
elp-56858	26	12	authority	authority	NOUN
elp-56858	26	13	and	and	CCONJ
elp-56858	26	14	responsibility	responsibility	NOUN
elp-56858	26	15	”	"	PUNCT
elp-56858	26	16	with	with	ADP
elp-56858	26	17	the	the	DET
elp-56858	26	18	requirements	requirement	NOUN
elp-56858	26	19	for	for	ADP
elp-56858	26	20	reforming	reform	VERB
elp-56858	26	21	the	the	DET
elp-56858	26	22	non	non	ADJ
elp-56858	26	23	-	-	ADJ
elp-56858	26	24	tax	tax	ADJ
elp-56858	26	25	revenue	revenue	NOUN
elp-56858	26	26	www.scholink.org/ojs/index.php/elp	www.scholink.org/ojs/index.php/elp	NOUN
elp-56858	26	27	economics	economic	NOUN
elp-56858	26	28	,	,	PUNCT
elp-56858	26	29	law	law	NOUN
elp-56858	26	30	and	and	CCONJ
elp-56858	26	31	policy	policy	NOUN
elp-56858	26	32	vol	vol	NOUN
elp-56858	26	33	.	.	PROPN
elp-56858	27	1	8	8	NUM
elp-56858	27	2	,	,	PUNCT
elp-56858	27	3	no	no	INTJ
elp-56858	27	4	.	.	NOUN
elp-56858	27	5	2	2	NUM
elp-56858	27	6	,	,	PUNCT
elp-56858	27	7	2025	2025	NUM
elp-56858	27	8	published	publish	VERB
elp-56858	27	9	by	by	ADP
elp-56858	27	10	scholink	scholink	PROPN
elp-56858	27	11	inc	inc	PROPN
elp-56858	27	12	.	.	PROPN
elp-56858	27	13	288	288	NUM
elp-56858	27	14	collection	collection	NOUN
elp-56858	27	15	and	and	CCONJ
elp-56858	27	16	management	management	NOUN
elp-56858	27	17	system	system	NOUN
elp-56858	27	18	,	,	PUNCT
elp-56858	27	19	it	it	PRON
elp-56858	27	20	constructs	construct	VERB
elp-56858	27	21	a	a	DET
elp-56858	27	22	three	three	NUM
elp-56858	27	23	-	-	PUNCT
elp-56858	27	24	dimensional	dimensional	ADJ
elp-56858	27	25	solution	solution	NOUN
elp-56858	27	26	framework	framework	NOUN
elp-56858	27	27	encompassing	encompass	VERB
elp-56858	27	28	“	"	PUNCT
elp-56858	27	29	legislative	legislative	ADJ
elp-56858	27	30	refinement	refinement	NOUN
elp-56858	27	31	,	,	PUNCT
elp-56858	27	32	mechanism	mechanism	NOUN
elp-56858	27	33	coordination	coordination	NOUN
elp-56858	27	34	,	,	PUNCT
elp-56858	27	35	and	and	CCONJ
elp-56858	27	36	judicial	judicial	ADJ
elp-56858	27	37	standardization	standardization	NOUN
elp-56858	27	38	,	,	PUNCT
elp-56858	27	39	”	"	PUNCT
elp-56858	27	40	thereby	thereby	ADV
elp-56858	27	41	forming	form	VERB
elp-56858	27	42	a	a	DET
elp-56858	27	43	research	research	NOUN
elp-56858	27	44	trajectory	trajectory	NOUN
elp-56858	27	45	that	that	SCONJ
elp-56858	27	46	bridges	bridge	NOUN
elp-56858	27	47	theory	theory	NOUN
elp-56858	27	48	and	and	CCONJ
elp-56858	27	49	practice	practice	NOUN
elp-56858	27	50	.	.	PUNCT
elp-56858	28	1	4	4	X
elp-56858	28	2	.	.	X
elp-56858	28	3	empirical	empirical	ADJ
elp-56858	28	4	analysis	analysis	NOUN
elp-56858	28	5	4.1	4.1	NUM
elp-56858	28	6	legal	legal	ADJ
elp-56858	28	7	issues	issue	NOUN
elp-56858	28	8	in	in	ADP
elp-56858	28	9	the	the	DET
elp-56858	28	10	entities	entity	NOUN
elp-56858	28	11	responsible	responsible	ADJ
elp-56858	28	12	for	for	ADP
elp-56858	28	13	collecting	collect	VERB
elp-56858	28	14	marine	marine	ADJ
elp-56858	28	15	area	area	NOUN
elp-56858	28	16	usage	usage	NOUN
elp-56858	28	17	fees	fee	NOUN
elp-56858	28	18	the	the	DET
elp-56858	28	19	collection	collection	NOUN
elp-56858	28	20	of	of	ADP
elp-56858	28	21	maritime	maritime	ADJ
elp-56858	28	22	area	area	NOUN
elp-56858	28	23	usage	usage	NOUN
elp-56858	28	24	fees	fee	NOUN
elp-56858	28	25	faces	face	VERB
elp-56858	28	26	issues	issue	NOUN
elp-56858	28	27	such	such	ADJ
elp-56858	28	28	as	as	ADP
elp-56858	28	29	the	the	DET
elp-56858	28	30	separation	separation	NOUN
elp-56858	28	31	of	of	ADP
elp-56858	28	32	collection	collection	NOUN
elp-56858	28	33	authority	authority	NOUN
elp-56858	28	34	and	and	CCONJ
elp-56858	28	35	enforcement	enforcement	NOUN
elp-56858	28	36	authority	authority	NOUN
elp-56858	28	37	,	,	PUNCT
elp-56858	28	38	gaps	gap	NOUN
elp-56858	28	39	in	in	ADP
elp-56858	28	40	the	the	DET
elp-56858	28	41	effectiveness	effectiveness	NOUN
elp-56858	28	42	of	of	ADP
elp-56858	28	43	laws	law	NOUN
elp-56858	28	44	and	and	CCONJ
elp-56858	28	45	policies	policy	NOUN
elp-56858	28	46	,	,	PUNCT
elp-56858	28	47	and	and	CCONJ
elp-56858	28	48	inconsistent	inconsistent	ADJ
elp-56858	28	49	judicial	judicial	ADJ
elp-56858	28	50	adjudication	adjudication	NOUN
elp-56858	28	51	standards	standard	NOUN
elp-56858	28	52	.	.	PUNCT
elp-56858	29	1	following	follow	VERB
elp-56858	29	2	the	the	DET
elp-56858	29	3	2021	2021	NUM
elp-56858	29	4	transfer	transfer	NOUN
elp-56858	29	5	of	of	ADP
elp-56858	29	6	collection	collection	NOUN
elp-56858	29	7	duties	duty	NOUN
elp-56858	29	8	to	to	ADP
elp-56858	29	9	tax	tax	NOUN
elp-56858	29	10	authorities	authority	NOUN
elp-56858	29	11	under	under	ADP
elp-56858	29	12	document	document	NOUN
elp-56858	29	13	no	no	NOUN
elp-56858	29	14	.	.	NOUN
elp-56858	29	15	19	19	NUM
elp-56858	29	16	of	of	ADP
elp-56858	29	17	the	the	DET
elp-56858	29	18	ministry	ministry	PROPN
elp-56858	29	19	of	of	ADP
elp-56858	29	20	finance	finance	PROPN
elp-56858	29	21	,	,	PUNCT
elp-56858	29	22	delays	delay	NOUN
elp-56858	29	23	in	in	ADP
elp-56858	29	24	revising	revise	VERB
elp-56858	29	25	higher	high	ADJ
elp-56858	29	26	-	-	PUNCT
elp-56858	29	27	level	level	NOUN
elp-56858	29	28	laws	law	NOUN
elp-56858	29	29	like	like	ADP
elp-56858	29	30	the	the	DET
elp-56858	29	31	maritime	maritime	NOUN
elp-56858	29	32	areas	area	NOUN
elp-56858	29	33	use	use	VERB
elp-56858	29	34	administration	administration	NOUN
elp-56858	29	35	law	law	NOUN
elp-56858	29	36	created	create	VERB
elp-56858	29	37	an	an	DET
elp-56858	29	38	enforcement	enforcement	NOUN
elp-56858	29	39	vacuum	vacuum	NOUN
elp-56858	29	40	:	:	PUNCT
elp-56858	29	41	tax	tax	NOUN
elp-56858	29	42	authorities	authority	NOUN
elp-56858	29	43	“	"	PUNCT
elp-56858	29	44	collect	collect	VERB
elp-56858	29	45	but	but	CCONJ
elp-56858	29	46	struggle	struggle	VERB
elp-56858	29	47	to	to	PART
elp-56858	29	48	enforce	enforce	VERB
elp-56858	29	49	,	,	PUNCT
elp-56858	29	50	”	"	PUNCT
elp-56858	29	51	while	while	SCONJ
elp-56858	29	52	marine	marine	ADJ
elp-56858	29	53	departments	department	NOUN
elp-56858	29	54	“	"	PUNCT
elp-56858	29	55	enforce	enforce	VERB
elp-56858	29	56	but	but	CCONJ
elp-56858	29	57	can	can	AUX
elp-56858	29	58	not	not	PART
elp-56858	29	59	collect	collect	VERB
elp-56858	29	60	.	.	PUNCT
elp-56858	29	61	”	"	PUNCT
elp-56858	30	1	for	for	ADP
elp-56858	30	2	instance	instance	NOUN
elp-56858	30	3	,	,	PUNCT
elp-56858	30	4	a	a	DET
elp-56858	30	5	dalian	dalian	PROPN
elp-56858	30	6	enterprise	enterprise	NOUN
elp-56858	30	7	’s	’s	PART
elp-56858	30	8	delinquency	delinquency	NOUN
elp-56858	30	9	case	case	NOUN
elp-56858	30	10	took	take	VERB
elp-56858	30	11	three	three	NUM
elp-56858	30	12	years	year	NOUN
elp-56858	30	13	to	to	PART
elp-56858	30	14	resolve	resolve	VERB
elp-56858	30	15	due	due	ADJ
elp-56858	30	16	to	to	ADP
elp-56858	30	17	jurisdictional	jurisdictional	ADJ
elp-56858	30	18	misalignment	misalignment	NOUN
elp-56858	30	19	.	.	PUNCT
elp-56858	31	1	simultaneously	simultaneously	ADV
elp-56858	31	2	,	,	PUNCT
elp-56858	31	3	conflicts	conflict	NOUN
elp-56858	31	4	between	between	ADP
elp-56858	31	5	higher	high	ADJ
elp-56858	31	6	-	-	PUNCT
elp-56858	31	7	level	level	NOUN
elp-56858	31	8	laws	law	NOUN
elp-56858	31	9	and	and	CCONJ
elp-56858	31	10	policies	policy	NOUN
elp-56858	31	11	,	,	PUNCT
elp-56858	31	12	as	as	ADV
elp-56858	31	13	well	well	ADV
elp-56858	31	14	as	as	ADP
elp-56858	31	15	between	between	ADP
elp-56858	31	16	special	special	ADJ
elp-56858	31	17	and	and	CCONJ
elp-56858	31	18	general	general	ADJ
elp-56858	31	19	laws	law	NOUN
elp-56858	31	20	,	,	PUNCT
elp-56858	31	21	have	have	AUX
elp-56858	31	22	led	lead	VERB
elp-56858	31	23	to	to	ADP
elp-56858	31	24	chaotic	chaotic	ADJ
elp-56858	31	25	enforcement	enforcement	NOUN
elp-56858	31	26	models	model	NOUN
elp-56858	31	27	across	across	ADP
elp-56858	31	28	31	31	NUM
elp-56858	31	29	coastal	coastal	ADJ
elp-56858	31	30	provinces	province	NOUN
elp-56858	31	31	.	.	PUNCT
elp-56858	32	1	the	the	DET
elp-56858	32	2	lack	lack	NOUN
elp-56858	32	3	of	of	ADP
elp-56858	32	4	practical	practical	ADJ
elp-56858	32	5	implementation	implementation	NOUN
elp-56858	32	6	rules	rule	NOUN
elp-56858	32	7	for	for	ADP
elp-56858	32	8	policies	policy	NOUN
elp-56858	32	9	caused	cause	VERB
elp-56858	32	10	a	a	DET
elp-56858	32	11	refund	refund	NOUN
elp-56858	32	12	case	case	NOUN
elp-56858	32	13	in	in	ADP
elp-56858	32	14	shenzhen	shenzhen	PROPN
elp-56858	32	15	to	to	PART
elp-56858	32	16	stall	stall	VERB
elp-56858	32	17	for	for	ADP
elp-56858	32	18	nearly	nearly	ADV
elp-56858	32	19	a	a	PRON
elp-56858	32	20	year	year	NOUN
elp-56858	32	21	.	.	PUNCT
elp-56858	33	1	in	in	ADP
elp-56858	33	2	judicial	judicial	ADJ
elp-56858	33	3	review	review	NOUN
elp-56858	33	4	,	,	PUNCT
elp-56858	33	5	courts	court	NOUN
elp-56858	33	6	exhibit	exhibit	VERB
elp-56858	33	7	significant	significant	ADJ
elp-56858	33	8	divergence	divergence	NOUN
elp-56858	33	9	in	in	ADP
elp-56858	33	10	adjudicating	adjudicate	VERB
elp-56858	33	11	issues	issue	NOUN
elp-56858	33	12	such	such	ADJ
elp-56858	33	13	as	as	ADP
elp-56858	33	14	the	the	DET
elp-56858	33	15	eligibility	eligibility	NOUN
elp-56858	33	16	of	of	ADP
elp-56858	33	17	enforcement	enforcement	NOUN
elp-56858	33	18	applicants	applicant	NOUN
elp-56858	33	19	,	,	PUNCT
elp-56858	33	20	resulting	result	VERB
elp-56858	33	21	in	in	ADP
elp-56858	33	22	three	three	NUM
elp-56858	33	23	types	type	NOUN
elp-56858	33	24	of	of	ADP
elp-56858	33	25	rulings	ruling	NOUN
elp-56858	33	26	:	:	PUNCT
elp-56858	33	27	supporting	support	VERB
elp-56858	33	28	the	the	DET
elp-56858	33	29	maritime	maritime	ADJ
elp-56858	33	30	authorities	authority	NOUN
elp-56858	33	31	,	,	PUNCT
elp-56858	33	32	supporting	support	VERB
elp-56858	33	33	the	the	DET
elp-56858	33	34	tax	tax	NOUN
elp-56858	33	35	authorities	authority	NOUN
elp-56858	33	36	,	,	PUNCT
elp-56858	33	37	or	or	CCONJ
elp-56858	33	38	dismissing	dismiss	VERB
elp-56858	33	39	both	both	DET
elp-56858	33	40	parties	party	NOUN
elp-56858	33	41	’	'	PUNCT
elp-56858	33	42	applications	application	NOUN
elp-56858	33	43	.	.	PUNCT
elp-56858	34	1	furthermore	furthermore	ADV
elp-56858	34	2	,	,	PUNCT
elp-56858	34	3	maritime	maritime	ADJ
elp-56858	34	4	courts	court	NOUN
elp-56858	34	5	and	and	CCONJ
elp-56858	34	6	local	local	ADJ
elp-56858	34	7	courts	court	NOUN
elp-56858	34	8	apply	apply	VERB
elp-56858	34	9	legal	legal	ADJ
elp-56858	34	10	logic	logic	NOUN
elp-56858	34	11	differently	differently	ADV
elp-56858	34	12	,	,	PUNCT
elp-56858	34	13	severely	severely	ADV
elp-56858	34	14	undermining	undermine	VERB
elp-56858	34	15	legal	legal	ADJ
elp-56858	34	16	consistency	consistency	NOUN
elp-56858	34	17	and	and	CCONJ
elp-56858	34	18	judicial	judicial	ADJ
elp-56858	34	19	credibility	credibility	NOUN
elp-56858	34	20	.	.	PUNCT
elp-56858	35	1	4.1.1	4.1.1	NUM
elp-56858	35	2	separation	separation	NOUN
elp-56858	35	3	of	of	ADP
elp-56858	35	4	the	the	DET
elp-56858	35	5	collection	collection	NOUN
elp-56858	35	6	authority	authority	NOUN
elp-56858	35	7	of	of	ADP
elp-56858	35	8	the	the	DET
elp-56858	35	9	collecting	collect	VERB
elp-56858	35	10	entity	entity	NOUN
elp-56858	35	11	from	from	ADP
elp-56858	35	12	the	the	DET
elp-56858	35	13	right	right	NOUN
elp-56858	35	14	to	to	PART
elp-56858	35	15	apply	apply	VERB
elp-56858	35	16	for	for	ADP
elp-56858	35	17	court	court	NOUN
elp-56858	35	18	-	-	PUNCT
elp-56858	35	19	ordered	order	VERB
elp-56858	35	20	enforcement	enforcement	NOUN
elp-56858	35	21	the	the	DET
elp-56858	35	22	2021	2021	NUM
elp-56858	35	23	finance	finance	NOUN
elp-56858	35	24	comprehensive	comprehensive	ADJ
elp-56858	35	25	document	document	NOUN
elp-56858	35	26	[	[	X
elp-56858	35	27	2021	2021	NUM
elp-56858	35	28	]	]	X
elp-56858	35	29	no	no	INTJ
elp-56858	35	30	.	.	NOUN
elp-56858	35	31	19	19	NUM
elp-56858	35	32	fully	fully	ADV
elp-56858	35	33	transferred	transfer	VERB
elp-56858	35	34	the	the	DET
elp-56858	35	35	responsibility	responsibility	NOUN
elp-56858	35	36	for	for	ADP
elp-56858	35	37	collecting	collect	VERB
elp-56858	35	38	maritime	maritime	ADJ
elp-56858	35	39	use	use	NOUN
elp-56858	35	40	fees	fee	NOUN
elp-56858	35	41	to	to	ADP
elp-56858	35	42	tax	tax	NOUN
elp-56858	35	43	authorities	authority	NOUN
elp-56858	35	44	,	,	PUNCT
elp-56858	35	45	marking	mark	VERB
elp-56858	35	46	china	china	PROPN
elp-56858	35	47	’s	’s	PART
elp-56858	35	48	entry	entry	NOUN
elp-56858	35	49	into	into	ADP
elp-56858	35	50	a	a	DET
elp-56858	35	51	new	new	ADJ
elp-56858	35	52	phase	phase	NOUN
elp-56858	35	53	of	of	ADP
elp-56858	35	54	“	"	PUNCT
elp-56858	35	55	tax	tax	NOUN
elp-56858	35	56	-	-	PUNCT
elp-56858	35	57	led	lead	VERB
elp-56858	35	58	unified	unified	ADJ
elp-56858	35	59	collection	collection	NOUN
elp-56858	35	60	”	"	PUNCT
elp-56858	35	61	for	for	ADP
elp-56858	35	62	non	non	ADJ
elp-56858	35	63	-	-	ADJ
elp-56858	35	64	tax	tax	ADJ
elp-56858	35	65	revenue	revenue	NOUN
elp-56858	35	66	management	management	NOUN
elp-56858	35	67	.	.	PUNCT
elp-56858	36	1	this	this	DET
elp-56858	36	2	reform	reform	NOUN
elp-56858	36	3	aimed	aim	VERB
elp-56858	36	4	to	to	PART
elp-56858	36	5	address	address	VERB
elp-56858	36	6	regulatory	regulatory	ADJ
elp-56858	36	7	failures	failure	NOUN
elp-56858	36	8	caused	cause	VERB
elp-56858	36	9	by	by	ADP
elp-56858	36	10	the	the	DET
elp-56858	36	11	natural	natural	ADJ
elp-56858	36	12	resources	resource	NOUN
elp-56858	36	13	department	department	NOUN
elp-56858	36	14	’s	’s	PART
elp-56858	36	15	“	"	PUNCT
elp-56858	36	16	self	self	NOUN
elp-56858	36	17	-	-	PUNCT
elp-56858	36	18	collection	collection	NOUN
elp-56858	36	19	and	and	CCONJ
elp-56858	36	20	self	self	NOUN
elp-56858	36	21	-	-	PUNCT
elp-56858	36	22	management	management	NOUN
elp-56858	36	23	”	"	PUNCT
elp-56858	36	24	model	model	NOUN
elp-56858	36	25	,	,	PUNCT
elp-56858	36	26	enhancing	enhance	VERB
elp-56858	36	27	efficiency	efficiency	NOUN
elp-56858	36	28	and	and	CCONJ
elp-56858	36	29	reducing	reduce	VERB
elp-56858	36	30	rent	rent	NOUN
elp-56858	36	31	-	-	PUNCT
elp-56858	36	32	seeking	seek	VERB
elp-56858	36	33	opportunities	opportunity	NOUN
elp-56858	36	34	through	through	ADP
elp-56858	36	35	the	the	DET
elp-56858	36	36	tax	tax	NOUN
elp-56858	36	37	authorities	authority	NOUN
elp-56858	36	38	’	'	PUNCT
elp-56858	36	39	professional	professional	ADJ
elp-56858	36	40	collection	collection	NOUN
elp-56858	36	41	and	and	CCONJ
elp-56858	36	42	management	management	NOUN
elp-56858	36	43	.	.	PUNCT
elp-56858	37	1	however	however	ADV
elp-56858	37	2	,	,	PUNCT
elp-56858	37	3	due	due	ADP
elp-56858	37	4	to	to	ADP
elp-56858	37	5	the	the	DET
elp-56858	37	6	delayed	delay	VERB
elp-56858	37	7	revision	revision	NOUN
elp-56858	37	8	of	of	ADP
elp-56858	37	9	higher	high	ADJ
elp-56858	37	10	-	-	PUNCT
elp-56858	37	11	level	level	NOUN
elp-56858	37	12	laws	law	NOUN
elp-56858	37	13	such	such	ADJ
elp-56858	37	14	as	as	ADP
elp-56858	37	15	the	the	DET
elp-56858	37	16	maritime	maritime	NOUN
elp-56858	37	17	areas	area	NOUN
elp-56858	37	18	use	use	VERB
elp-56858	37	19	administration	administration	NOUN
elp-56858	37	20	law	law	NOUN
elp-56858	37	21	of	of	ADP
elp-56858	37	22	the	the	DET
elp-56858	37	23	people	people	NOUN
elp-56858	37	24	’s	’s	PART
elp-56858	37	25	republic	republic	PROPN
elp-56858	37	26	of	of	ADP
elp-56858	37	27	china	china	PROPN
elp-56858	37	28	,	,	PUNCT
elp-56858	37	29	a	a	DET
elp-56858	37	30	structural	structural	ADJ
elp-56858	37	31	mismatch	mismatch	NOUN
elp-56858	37	32	has	have	AUX
elp-56858	37	33	emerged	emerge	VERB
elp-56858	37	34	between	between	ADP
elp-56858	37	35	the	the	DET
elp-56858	37	36	allocation	allocation	NOUN
elp-56858	37	37	of	of	ADP
elp-56858	37	38	collection	collection	NOUN
elp-56858	37	39	authority	authority	NOUN
elp-56858	37	40	and	and	CCONJ
elp-56858	37	41	the	the	DET
elp-56858	37	42	authority	authority	NOUN
elp-56858	37	43	to	to	PART
elp-56858	37	44	apply	apply	VERB
elp-56858	37	45	for	for	ADP
elp-56858	37	46	court	court	NOUN
elp-56858	37	47	-	-	PUNCT
elp-56858	37	48	enforced	enforce	VERB
elp-56858	37	49	execution	execution	NOUN
elp-56858	37	50	.	.	PUNCT
elp-56858	38	1	this	this	PRON
elp-56858	38	2	has	have	AUX
elp-56858	38	3	created	create	VERB
elp-56858	38	4	an	an	DET
elp-56858	38	5	enforcement	enforcement	NOUN
elp-56858	38	6	vacuum	vacuum	NOUN
elp-56858	38	7	where	where	SCONJ
elp-56858	38	8	“	"	PUNCT
elp-56858	38	9	those	those	PRON
elp-56858	38	10	with	with	ADP
elp-56858	38	11	collection	collection	NOUN
elp-56858	38	12	authority	authority	NOUN
elp-56858	38	13	lack	lack	VERB
elp-56858	38	14	the	the	DET
elp-56858	38	15	right	right	NOUN
elp-56858	38	16	to	to	PART
elp-56858	38	17	apply	apply	VERB
elp-56858	38	18	for	for	ADP
elp-56858	38	19	enforcement	enforcement	NOUN
elp-56858	38	20	,	,	PUNCT
elp-56858	38	21	while	while	SCONJ
elp-56858	38	22	those	those	PRON
elp-56858	38	23	with	with	ADP
elp-56858	38	24	enforcement	enforcement	NOUN
elp-56858	38	25	application	application	NOUN
elp-56858	38	26	rights	right	NOUN
elp-56858	38	27	lack	lack	NOUN
elp-56858	38	28	collection	collection	NOUN
elp-56858	38	29	functions	function	NOUN
elp-56858	38	30	.	.	PUNCT
elp-56858	38	31	”	"	PUNCT
elp-56858	39	1	the	the	DET
elp-56858	39	2	currently	currently	ADV
elp-56858	39	3	enacted	enact	VERB
elp-56858	39	4	administrative	administrative	ADJ
elp-56858	39	5	compulsory	compulsory	ADJ
elp-56858	39	6	law	law	NOUN
elp-56858	39	7	of	of	ADP
elp-56858	39	8	the	the	DET
elp-56858	39	9	people	people	NOUN
elp-56858	39	10	’s	’s	PART
elp-56858	39	11	republic	republic	PROPN
elp-56858	39	12	of	of	ADP
elp-56858	39	13	china	china	PROPN
elp-56858	39	14	does	do	AUX
elp-56858	39	15	not	not	PART
elp-56858	39	16	specify	specify	VERB
elp-56858	39	17	the	the	DET
elp-56858	39	18	enforcement	enforcement	NOUN
elp-56858	39	19	entity	entity	NOUN
elp-56858	39	20	,	,	PUNCT
elp-56858	39	21	which	which	PRON
elp-56858	39	22	,	,	PUNCT
elp-56858	39	23	while	while	SCONJ
elp-56858	39	24	allowing	allow	VERB
elp-56858	39	25	flexibility	flexibility	NOUN
elp-56858	39	26	in	in	ADP
elp-56858	39	27	enforcement	enforcement	NOUN
elp-56858	39	28	,	,	PUNCT
elp-56858	39	29	also	also	ADV
elp-56858	39	30	risks	risk	VERB
elp-56858	39	31	triggering	trigger	VERB
elp-56858	39	32	unnecessary	unnecessary	ADJ
elp-56858	39	33	disputes	dispute	NOUN
elp-56858	39	34	(	(	PUNCT
elp-56858	39	35	wang	wang	PROPN
elp-56858	39	36	,	,	PUNCT
elp-56858	39	37	q.	q.	PROPN
elp-56858	39	38	b.	b.	PROPN
elp-56858	39	39	,	,	PUNCT
elp-56858	39	40	&	&	CCONJ
elp-56858	39	41	gao	gao	PROPN
elp-56858	39	42	,	,	PUNCT
elp-56858	39	43	c.	c.	PROPN
elp-56858	39	44	h.	h.	PROPN
elp-56858	39	45	,	,	PUNCT
elp-56858	39	46	2022	2022	NUM
elp-56858	39	47	)	)	PUNCT
elp-56858	39	48	.	.	PUNCT
elp-56858	40	1	www.scholink.org/ojs/index.php/elp	www.scholink.org/ojs/index.php/elp	NOUN
elp-56858	40	2	economics	economic	NOUN
elp-56858	40	3	,	,	PUNCT
elp-56858	40	4	law	law	NOUN
elp-56858	40	5	and	and	CCONJ
elp-56858	40	6	policy	policy	NOUN
elp-56858	40	7	vol	vol	NOUN
elp-56858	40	8	.	.	PROPN
elp-56858	40	9	8	8	NUM
elp-56858	40	10	,	,	PUNCT
elp-56858	40	11	no	no	INTJ
elp-56858	40	12	.	.	NOUN
elp-56858	40	13	2	2	NUM
elp-56858	40	14	,	,	PUNCT
elp-56858	40	15	2025	2025	NUM
elp-56858	40	16	published	publish	VERB
elp-56858	40	17	by	by	ADP
elp-56858	40	18	scholink	scholink	PROPN
elp-56858	40	19	inc	inc	PROPN
elp-56858	40	20	.	.	PROPN
elp-56858	40	21	289	289	NUM
elp-56858	40	22	in	in	ADP
elp-56858	40	23	practice	practice	NOUN
elp-56858	40	24	,	,	PUNCT
elp-56858	40	25	the	the	DET
elp-56858	40	26	conflict	conflict	NOUN
elp-56858	40	27	between	between	ADP
elp-56858	40	28	the	the	DET
elp-56858	40	29	two	two	NUM
elp-56858	40	30	entities	entity	NOUN
elp-56858	40	31	’	'	PUNCT
elp-56858	40	32	functions	function	NOUN
elp-56858	40	33	is	be	AUX
elp-56858	40	34	most	most	ADV
elp-56858	40	35	evident	evident	ADJ
elp-56858	40	36	in	in	ADP
elp-56858	40	37	the	the	DET
elp-56858	40	38	enforcement	enforcement	NOUN
elp-56858	40	39	application	application	NOUN
elp-56858	40	40	process	process	NOUN
elp-56858	40	41	:	:	PUNCT
elp-56858	40	42	tax	tax	NOUN
elp-56858	40	43	authorities	authority	NOUN
elp-56858	40	44	face	face	VERB
elp-56858	40	45	“	"	PUNCT
elp-56858	40	46	collection	collection	NOUN
elp-56858	40	47	without	without	ADP
elp-56858	40	48	enforcement	enforcement	NOUN
elp-56858	40	49	.	.	PUNCT
elp-56858	40	50	”	"	PUNCT
elp-56858	41	1	while	while	SCONJ
elp-56858	41	2	tax	tax	NOUN
elp-56858	41	3	authorities	authority	NOUN
elp-56858	41	4	possess	possess	VERB
elp-56858	41	5	collection	collection	NOUN
elp-56858	41	6	authority	authority	NOUN
elp-56858	41	7	under	under	ADP
elp-56858	41	8	policy	policy	NOUN
elp-56858	41	9	to	to	PART
elp-56858	41	10	conduct	conduct	VERB
elp-56858	41	11	fee	fee	NOUN
elp-56858	41	12	assessments	assessment	NOUN
elp-56858	41	13	and	and	CCONJ
elp-56858	41	14	written	write	VERB
elp-56858	41	15	payment	payment	NOUN
elp-56858	41	16	reminders	reminder	NOUN
elp-56858	41	17	,	,	PUNCT
elp-56858	41	18	they	they	PRON
elp-56858	41	19	lack	lack	VERB
elp-56858	41	20	legal	legal	ADJ
elp-56858	41	21	authorization	authorization	NOUN
elp-56858	41	22	to	to	PART
elp-56858	41	23	apply	apply	VERB
elp-56858	41	24	for	for	ADP
elp-56858	41	25	court	court	NOUN
elp-56858	41	26	enforcement	enforcement	NOUN
elp-56858	41	27	.	.	PUNCT
elp-56858	42	1	article	article	NOUN
elp-56858	42	2	40	40	NUM
elp-56858	42	3	of	of	ADP
elp-56858	42	4	the	the	DET
elp-56858	42	5	tax	tax	NOUN
elp-56858	42	6	collection	collection	NOUN
elp-56858	42	7	and	and	CCONJ
elp-56858	42	8	administration	administration	NOUN
elp-56858	42	9	law	law	NOUN
elp-56858	42	10	of	of	ADP
elp-56858	42	11	the	the	DET
elp-56858	42	12	people	people	NOUN
elp-56858	42	13	’s	’s	PART
elp-56858	42	14	republic	republic	PROPN
elp-56858	42	15	of	of	ADP
elp-56858	42	16	china	china	PROPN
elp-56858	42	17	explicitly	explicitly	ADV
elp-56858	42	18	limits	limit	VERB
elp-56858	42	19	tax	tax	NOUN
elp-56858	42	20	authorities	authority	NOUN
elp-56858	42	21	’	’	PART
elp-56858	42	22	enforcement	enforcement	NOUN
elp-56858	42	23	powers	power	NOUN
elp-56858	42	24	to	to	ADP
elp-56858	42	25	“	"	PUNCT
elp-56858	42	26	taxes	taxis	NOUN
elp-56858	42	27	,	,	PUNCT
elp-56858	42	28	late	late	ADJ
elp-56858	42	29	payment	payment	NOUN
elp-56858	42	30	penalties	penalty	NOUN
elp-56858	42	31	,	,	PUNCT
elp-56858	42	32	and	and	CCONJ
elp-56858	42	33	fines	fine	NOUN
elp-56858	42	34	,	,	PUNCT
elp-56858	42	35	”	"	PUNCT
elp-56858	42	36	excluding	exclude	VERB
elp-56858	42	37	maritime	maritime	ADJ
elp-56858	42	38	area	area	NOUN
elp-56858	42	39	usage	usage	NOUN
elp-56858	42	40	fees	fee	NOUN
elp-56858	42	41	as	as	ADP
elp-56858	42	42	non	non	ADJ
elp-56858	42	43	-	-	ADJ
elp-56858	42	44	tax	tax	ADJ
elp-56858	42	45	revenues	revenue	NOUN
elp-56858	42	46	.	.	PUNCT
elp-56858	43	1	meanwhile	meanwhile	ADV
elp-56858	43	2	,	,	PUNCT
elp-56858	43	3	the	the	DET
elp-56858	43	4	maritime	maritime	ADJ
elp-56858	43	5	area	area	NOUN
elp-56858	43	6	usage	usage	NOUN
elp-56858	43	7	administration	administration	NOUN
elp-56858	43	8	law	law	NOUN
elp-56858	43	9	of	of	ADP
elp-56858	43	10	the	the	DET
elp-56858	43	11	people	people	NOUN
elp-56858	43	12	’s	’s	PART
elp-56858	43	13	republic	republic	NOUN
elp-56858	43	14	of	of	ADP
elp-56858	43	15	china	china	PROPN
elp-56858	43	16	contains	contain	VERB
elp-56858	43	17	no	no	DET
elp-56858	43	18	provisions	provision	NOUN
elp-56858	43	19	granting	grant	VERB
elp-56858	43	20	tax	tax	NOUN
elp-56858	43	21	authorities	authority	NOUN
elp-56858	43	22	the	the	DET
elp-56858	43	23	right	right	NOUN
elp-56858	43	24	to	to	PART
elp-56858	43	25	apply	apply	VERB
elp-56858	43	26	for	for	ADP
elp-56858	43	27	enforcement	enforcement	NOUN
elp-56858	43	28	.	.	PUNCT
elp-56858	44	1	this	this	PRON
elp-56858	44	2	leaves	leave	VERB
elp-56858	44	3	tax	tax	NOUN
elp-56858	44	4	authorities	authority	NOUN
elp-56858	44	5	“	"	PUNCT
elp-56858	44	6	powerless	powerless	ADJ
elp-56858	44	7	”	"	PUNCT
elp-56858	44	8	when	when	SCONJ
elp-56858	44	9	confronting	confront	VERB
elp-56858	44	10	delinquent	delinquent	ADJ
elp-56858	44	11	payments	payment	NOUN
elp-56858	44	12	.	.	PUNCT
elp-56858	45	1	for	for	ADP
elp-56858	45	2	instance	instance	NOUN
elp-56858	45	3	,	,	PUNCT
elp-56858	45	4	in	in	ADP
elp-56858	45	5	a	a	DET
elp-56858	45	6	case	case	NOUN
elp-56858	45	7	involving	involve	VERB
elp-56858	45	8	a	a	DET
elp-56858	45	9	dalian	dalian	PROPN
elp-56858	45	10	changhai	changhai	PROPN
elp-56858	45	11	county	county	NOUN
elp-56858	45	12	aquaculture	aquaculture	NOUN
elp-56858	45	13	enterprise	enterprise	NOUN
elp-56858	45	14	owing	owe	VERB
elp-56858	45	15	4	4	NUM
elp-56858	45	16	million	million	NUM
elp-56858	45	17	yuan	yuan	NOUN
elp-56858	45	18	in	in	ADP
elp-56858	45	19	maritime	maritime	ADJ
elp-56858	45	20	area	area	NOUN
elp-56858	45	21	usage	usage	NOUN
elp-56858	45	22	fees	fee	NOUN
elp-56858	45	23	,	,	PUNCT
elp-56858	45	24	tax	tax	NOUN
elp-56858	45	25	authorities	authority	NOUN
elp-56858	45	26	completed	complete	VERB
elp-56858	45	27	three	three	NUM
elp-56858	45	28	written	write	VERB
elp-56858	45	29	payment	payment	NOUN
elp-56858	45	30	reminders	reminder	NOUN
elp-56858	45	31	but	but	CCONJ
elp-56858	45	32	could	could	AUX
elp-56858	45	33	not	not	PART
elp-56858	45	34	submit	submit	VERB
elp-56858	45	35	an	an	DET
elp-56858	45	36	enforcement	enforcement	NOUN
elp-56858	45	37	application	application	NOUN
elp-56858	45	38	.	.	PUNCT
elp-56858	46	1	consequently	consequently	ADV
elp-56858	46	2	,	,	PUNCT
elp-56858	46	3	the	the	DET
elp-56858	46	4	entire	entire	ADJ
elp-56858	46	5	case	case	NOUN
elp-56858	46	6	cycle	cycle	NOUN
elp-56858	46	7	lasted	last	VERB
elp-56858	46	8	three	three	NUM
elp-56858	46	9	years	year	NOUN
elp-56858	46	10	(	(	PUNCT
elp-56858	46	11	changhai	changhai	PROPN
elp-56858	46	12	county	county	PROPN
elp-56858	46	13	people	people	NOUN
elp-56858	46	14	’s	’s	PART
elp-56858	46	15	court	court	NOUN
elp-56858	46	16	of	of	ADP
elp-56858	46	17	liaoning	liaoning	PROPN
elp-56858	46	18	province	province	PROPN
elp-56858	46	19	,	,	PUNCT
elp-56858	46	20	2022	2022	NUM
elp-56858	46	21	)	)	PUNCT
elp-56858	46	22	,	,	PUNCT
elp-56858	46	23	far	far	ADV
elp-56858	46	24	exceeding	exceed	VERB
elp-56858	46	25	normal	normal	ADJ
elp-56858	46	26	administrative	administrative	ADJ
elp-56858	46	27	enforcement	enforcement	NOUN
elp-56858	46	28	timelines	timeline	NOUN
elp-56858	46	29	.	.	PUNCT
elp-56858	47	1	marine	marine	PROPN
elp-56858	47	2	authorities	authority	NOUN
elp-56858	47	3	face	face	VERB
elp-56858	47	4	“	"	PUNCT
elp-56858	47	5	enforcement	enforcement	NOUN
elp-56858	47	6	without	without	ADP
elp-56858	47	7	collection	collection	NOUN
elp-56858	47	8	.	.	PUNCT
elp-56858	47	9	”	"	PUNCT
elp-56858	48	1	although	although	SCONJ
elp-56858	48	2	marine	marine	ADJ
elp-56858	48	3	departments	department	NOUN
elp-56858	48	4	retain	retain	VERB
elp-56858	48	5	tacit	tacit	ADJ
elp-56858	48	6	enforcement	enforcement	NOUN
elp-56858	48	7	authority	authority	NOUN
elp-56858	48	8	in	in	ADP
elp-56858	48	9	some	some	DET
elp-56858	48	10	regions	region	NOUN
elp-56858	48	11	due	due	ADJ
elp-56858	48	12	to	to	ADP
elp-56858	48	13	article	article	NOUN
elp-56858	48	14	48	48	NUM
elp-56858	48	15	of	of	ADP
elp-56858	48	16	the	the	DET
elp-56858	48	17	maritime	maritime	ADJ
elp-56858	48	18	area	area	NOUN
elp-56858	48	19	use	use	VERB
elp-56858	48	20	administration	administration	NOUN
elp-56858	48	21	law	law	NOUN
elp-56858	48	22	of	of	ADP
elp-56858	48	23	the	the	DET
elp-56858	48	24	people	people	NOUN
elp-56858	48	25	’s	’s	PART
elp-56858	48	26	republic	republic	NOUN
elp-56858	48	27	of	of	ADP
elp-56858	48	28	china	china	PROPN
elp-56858	48	29	(	(	PUNCT
elp-56858	48	30	“	"	PUNCT
elp-56858	48	31	canceling	cancel	VERB
elp-56858	48	32	certificates	certificate	NOUN
elp-56858	48	33	and	and	CCONJ
elp-56858	48	34	reclaiming	reclaim	VERB
elp-56858	48	35	maritime	maritime	ADJ
elp-56858	48	36	areas	area	NOUN
elp-56858	48	37	”	"	PUNCT
elp-56858	48	38	)	)	PUNCT
elp-56858	48	39	,	,	PUNCT
elp-56858	48	40	they	they	PRON
elp-56858	48	41	have	have	AUX
elp-56858	48	42	lost	lose	VERB
elp-56858	48	43	core	core	NOUN
elp-56858	48	44	collection	collection	NOUN
elp-56858	48	45	data	datum	NOUN
elp-56858	48	46	support	support	NOUN
elp-56858	48	47	following	follow	VERB
elp-56858	48	48	the	the	DET
elp-56858	48	49	transfer	transfer	NOUN
elp-56858	48	50	of	of	ADP
elp-56858	48	51	tax	tax	NOUN
elp-56858	48	52	collection	collection	NOUN
elp-56858	48	53	responsibilities	responsibility	NOUN
elp-56858	48	54	.	.	PUNCT
elp-56858	49	1	furthermore	furthermore	ADV
elp-56858	49	2	,	,	PUNCT
elp-56858	49	3	this	this	DET
elp-56858	49	4	separation	separation	NOUN
elp-56858	49	5	of	of	ADP
elp-56858	49	6	functions	function	NOUN
elp-56858	49	7	causes	cause	VERB
elp-56858	49	8	efficiency	efficiency	NOUN
elp-56858	49	9	losses	loss	NOUN
elp-56858	49	10	in	in	ADP
elp-56858	49	11	the	the	DET
elp-56858	49	12	“	"	PUNCT
elp-56858	49	13	enforcement	enforcement	NOUN
elp-56858	49	14	assistance	assistance	NOUN
elp-56858	49	15	”	"	PUNCT
elp-56858	49	16	process	process	NOUN
elp-56858	49	17	.	.	PUNCT
elp-56858	50	1	4.1.2	4.1.2	NUM
elp-56858	50	2	disconnect	disconnect	NOUN
elp-56858	50	3	in	in	ADP
elp-56858	50	4	legal	legal	ADJ
elp-56858	50	5	norms	norm	NOUN
elp-56858	50	6	and	and	CCONJ
elp-56858	50	7	policy	policy	NOUN
elp-56858	50	8	document	document	NOUN
elp-56858	50	9	effectiveness	effectiveness	NOUN
elp-56858	50	10	significant	significant	ADJ
elp-56858	50	11	conflicts	conflict	NOUN
elp-56858	50	12	exist	exist	VERB
elp-56858	50	13	in	in	ADP
elp-56858	50	14	the	the	DET
elp-56858	50	15	configuration	configuration	NOUN
elp-56858	50	16	of	of	ADP
elp-56858	50	17	enforcement	enforcement	NOUN
elp-56858	50	18	entities	entity	NOUN
elp-56858	50	19	among	among	ADP
elp-56858	50	20	the	the	DET
elp-56858	50	21	higher	high	ADJ
elp-56858	50	22	-	-	PUNCT
elp-56858	50	23	level	level	NOUN
elp-56858	50	24	law	law	NOUN
elp-56858	50	25	on	on	ADP
elp-56858	50	26	the	the	DET
elp-56858	50	27	administration	administration	NOUN
elp-56858	50	28	of	of	ADP
elp-56858	50	29	the	the	DET
elp-56858	50	30	use	use	NOUN
elp-56858	50	31	of	of	ADP
elp-56858	50	32	maritime	maritime	ADJ
elp-56858	50	33	areas	area	NOUN
elp-56858	50	34	of	of	ADP
elp-56858	50	35	the	the	DET
elp-56858	50	36	people	people	NOUN
elp-56858	50	37	’s	’s	PART
elp-56858	50	38	republic	republic	PROPN
elp-56858	50	39	of	of	ADP
elp-56858	50	40	china	china	PROPN
elp-56858	50	41	,	,	PUNCT
elp-56858	50	42	the	the	DET
elp-56858	50	43	general	general	ADJ
elp-56858	50	44	administrative	administrative	ADJ
elp-56858	50	45	compulsory	compulsory	ADJ
elp-56858	50	46	law	law	NOUN
elp-56858	50	47	of	of	ADP
elp-56858	50	48	the	the	DET
elp-56858	50	49	people	people	NOUN
elp-56858	50	50	’s	’s	PART
elp-56858	50	51	republic	republic	NOUN
elp-56858	50	52	of	of	ADP
elp-56858	50	53	china	china	PROPN
elp-56858	50	54	,	,	PUNCT
elp-56858	50	55	and	and	CCONJ
elp-56858	50	56	the	the	DET
elp-56858	50	57	departmental	departmental	ADJ
elp-56858	50	58	policy	policy	NOUN
elp-56858	50	59	document	document	NOUN
elp-56858	50	60	cai	cai	X
elp-56858	50	61	zong	zong	PROPN
elp-56858	51	1	[	[	X
elp-56858	51	2	2021	2021	NUM
elp-56858	51	3	]	]	X
elp-56858	51	4	no	no	INTJ
elp-56858	51	5	.	.	NOUN
elp-56858	51	6	19	19	NUM
elp-56858	51	7	.	.	PUNCT
elp-56858	52	1	this	this	PRON
elp-56858	52	2	creates	create	VERB
elp-56858	52	3	a	a	DET
elp-56858	52	4	dual	dual	ADJ
elp-56858	52	5	dilemma	dilemma	NOUN
elp-56858	52	6	of	of	ADP
elp-56858	52	7	“	"	PUNCT
elp-56858	52	8	disconnect	disconnect	NOUN
elp-56858	52	9	between	between	ADP
elp-56858	52	10	legal	legal	ADJ
elp-56858	52	11	provisions	provision	NOUN
elp-56858	52	12	and	and	CCONJ
elp-56858	52	13	reform	reform	NOUN
elp-56858	52	14	practices	practice	NOUN
elp-56858	52	15	,	,	PUNCT
elp-56858	52	16	and	and	CCONJ
elp-56858	52	17	contradictions	contradiction	NOUN
elp-56858	52	18	between	between	ADP
elp-56858	52	19	special	special	ADJ
elp-56858	52	20	laws	law	NOUN
elp-56858	52	21	and	and	CCONJ
elp-56858	52	22	general	general	ADJ
elp-56858	52	23	laws	law	NOUN
elp-56858	52	24	,	,	PUNCT
elp-56858	52	25	”	"	PUNCT
elp-56858	52	26	trapping	trap	VERB
elp-56858	52	27	local	local	ADJ
elp-56858	52	28	enforcement	enforcement	NOUN
elp-56858	52	29	in	in	ADP
elp-56858	52	30	a	a	DET
elp-56858	52	31	“	"	PUNCT
elp-56858	52	32	dilemma	dilemma	NOUN
elp-56858	52	33	of	of	ADP
elp-56858	52	34	choice	choice	NOUN
elp-56858	52	35	.	.	PUNCT
elp-56858	52	36	”	"	PUNCT
elp-56858	53	1	it	it	PRON
elp-56858	53	2	also	also	ADV
elp-56858	53	3	increases	increase	VERB
elp-56858	53	4	the	the	DET
elp-56858	53	5	burden	burden	NOUN
elp-56858	53	6	of	of	ADP
elp-56858	53	7	litigation	litigation	NOUN
elp-56858	53	8	for	for	ADP
elp-56858	53	9	parties	party	NOUN
elp-56858	53	10	involved	involve	VERB
elp-56858	53	11	,	,	PUNCT
elp-56858	53	12	reduces	reduce	VERB
elp-56858	53	13	enforcement	enforcement	NOUN
elp-56858	53	14	efficiency	efficiency	NOUN
elp-56858	53	15	,	,	PUNCT
elp-56858	53	16	and	and	CCONJ
elp-56858	53	17	causes	cause	VERB
elp-56858	53	18	unnecessary	unnecessary	ADJ
elp-56858	53	19	consumption	consumption	NOUN
elp-56858	53	20	of	of	ADP
elp-56858	53	21	judicial	judicial	ADJ
elp-56858	53	22	resources	resource	NOUN
elp-56858	53	23	.	.	PUNCT
elp-56858	54	1	from	from	ADP
elp-56858	54	2	a	a	DET
elp-56858	54	3	regulatory	regulatory	ADJ
elp-56858	54	4	framework	framework	NOUN
elp-56858	54	5	perspective	perspective	NOUN
elp-56858	54	6	,	,	PUNCT
elp-56858	54	7	the	the	DET
elp-56858	54	8	conflict	conflict	NOUN
elp-56858	54	9	manifests	manifest	VERB
elp-56858	54	10	primarily	primarily	ADV
elp-56858	54	11	at	at	ADP
elp-56858	54	12	three	three	NUM
elp-56858	54	13	levels	level	NOUN
elp-56858	54	14	.	.	PUNCT
elp-56858	55	1	conflict	conflict	NOUN
elp-56858	55	2	in	in	ADP
elp-56858	55	3	the	the	DET
elp-56858	55	4	effectiveness	effectiveness	NOUN
elp-56858	55	5	of	of	ADP
elp-56858	55	6	higher	high	ADJ
elp-56858	55	7	-	-	PUNCT
elp-56858	55	8	level	level	NOUN
elp-56858	55	9	laws	law	NOUN
elp-56858	55	10	and	and	CCONJ
elp-56858	55	11	policies	policy	NOUN
elp-56858	55	12	.	.	PUNCT
elp-56858	56	1	article	article	NOUN
elp-56858	56	2	33	33	NUM
elp-56858	56	3	of	of	ADP
elp-56858	56	4	the	the	DET
elp-56858	56	5	maritime	maritime	ADJ
elp-56858	56	6	area	area	NOUN
elp-56858	56	7	use	use	VERB
elp-56858	56	8	administration	administration	NOUN
elp-56858	56	9	law	law	NOUN
elp-56858	56	10	of	of	ADP
elp-56858	56	11	the	the	DET
elp-56858	56	12	people	people	NOUN
elp-56858	56	13	’s	’s	PART
elp-56858	56	14	republic	republic	PROPN
elp-56858	56	15	of	of	ADP
elp-56858	56	16	china	china	PROPN
elp-56858	56	17	explicitly	explicitly	ADV
elp-56858	56	18	states	state	VERB
elp-56858	56	19	that	that	SCONJ
elp-56858	56	20	“	"	PUNCT
elp-56858	56	21	the	the	DET
elp-56858	56	22	maritime	maritime	ADJ
elp-56858	56	23	area	area	NOUN
elp-56858	56	24	use	use	NOUN
elp-56858	56	25	fee	fee	NOUN
elp-56858	56	26	shall	shall	AUX
elp-56858	56	27	be	be	AUX
elp-56858	56	28	collected	collect	VERB
elp-56858	56	29	by	by	ADP
elp-56858	56	30	the	the	DET
elp-56858	56	31	administrative	administrative	PROPN
elp-56858	56	32	department	department	PROPN
elp-56858	56	33	in	in	ADP
elp-56858	56	34	charge	charge	NOUN
elp-56858	56	35	of	of	ADP
elp-56858	56	36	maritime	maritime	ADJ
elp-56858	56	37	area	area	NOUN
elp-56858	56	38	use	use	NOUN
elp-56858	56	39	.	.	PUNCT
elp-56858	56	40	”	"	PUNCT
elp-56858	57	1	article	article	NOUN
elp-56858	57	2	48	48	NUM
elp-56858	57	3	assigns	assign	NOUN
elp-56858	57	4	the	the	DET
elp-56858	57	5	enforcement	enforcement	NOUN
elp-56858	57	6	authority	authority	NOUN
elp-56858	57	7	to	to	PART
elp-56858	57	8	“	"	PUNCT
elp-56858	57	9	cancel	cancel	VERB
elp-56858	57	10	maritime	maritime	ADJ
elp-56858	57	11	area	area	NOUN
elp-56858	57	12	use	use	VERB
elp-56858	57	13	right	right	ADJ
elp-56858	57	14	certificates	certificate	NOUN
elp-56858	57	15	and	and	CCONJ
elp-56858	57	16	reclaim	reclaim	VERB
elp-56858	57	17	maritime	maritime	ADJ
elp-56858	57	18	areas	area	NOUN
elp-56858	57	19	”	"	PUNCT
elp-56858	57	20	to	to	ADP
elp-56858	57	21	“	"	PUNCT
elp-56858	57	22	the	the	DET
elp-56858	57	23	people	people	NOUN
elp-56858	57	24	’s	’s	PART
elp-56858	57	25	government	government	NOUN
elp-56858	57	26	that	that	PRON
elp-56858	57	27	issued	issue	VERB
elp-56858	57	28	the	the	DET
elp-56858	57	29	certificates	certificate	NOUN
elp-56858	57	30	,	,	PUNCT
elp-56858	57	31	”	"	PUNCT
elp-56858	57	32	without	without	ADP
elp-56858	57	33	mentioning	mention	VERB
elp-56858	57	34	the	the	DET
elp-56858	57	35	status	status	NOUN
elp-56858	57	36	of	of	ADP
elp-56858	57	37	tax	tax	NOUN
elp-56858	57	38	authorities	authority	NOUN
elp-56858	57	39	as	as	ADP
elp-56858	57	40	the	the	DET
elp-56858	57	41	competent	competent	ADJ
elp-56858	57	42	entity	entity	NOUN
elp-56858	57	43	.	.	PUNCT
elp-56858	58	1	meanwhile	meanwhile	ADV
elp-56858	58	2	,	,	PUNCT
elp-56858	58	3	document	document	NOUN
elp-56858	58	4	cai	cai	X
elp-56858	58	5	zong	zong	PROPN
elp-56858	59	1	[	[	X
elp-56858	59	2	2021	2021	NUM
elp-56858	59	3	]	]	X
elp-56858	59	4	no	no	INTJ
elp-56858	59	5	.	.	NOUN
elp-56858	59	6	19	19	NUM
elp-56858	59	7	,	,	PUNCT
elp-56858	59	8	as	as	ADP
elp-56858	59	9	a	a	DET
elp-56858	59	10	departmental	departmental	ADJ
elp-56858	59	11	normative	normative	ADJ
elp-56858	59	12	document	document	NOUN
elp-56858	59	13	,	,	PUNCT
elp-56858	59	14	merely	merely	ADV
elp-56858	59	15	transfers	transfer	VERB
elp-56858	59	16	collection	collection	NOUN
elp-56858	59	17	duties	duty	NOUN
elp-56858	59	18	to	to	ADP
elp-56858	59	19	tax	tax	NOUN
elp-56858	59	20	authorities	authority	NOUN
elp-56858	59	21	based	base	VERB
elp-56858	59	22	on	on	ADP
elp-56858	59	23	the	the	DET
elp-56858	59	24	state	state	NOUN
elp-56858	59	25	council	council	PROPN
elp-56858	59	26	’s	’s	PART
elp-56858	59	27	non	non	ADJ
elp-56858	59	28	-	-	ADJ
elp-56858	59	29	tax	tax	ADJ
elp-56858	59	30	revenue	revenue	NOUN
elp-56858	59	31	reform	reform	NOUN
elp-56858	59	32	directives	directive	NOUN
elp-56858	59	33	without	without	ADP
elp-56858	59	34	concurrently	concurrently	ADV
elp-56858	59	35	addressing	address	VERB
elp-56858	59	36	the	the	DET
elp-56858	59	37	legal	legal	ADJ
elp-56858	59	38	authorization	authorization	NOUN
elp-56858	59	39	for	for	ADP
elp-56858	59	40	“	"	PUNCT
elp-56858	59	41	how	how	SCONJ
elp-56858	59	42	enforcement	enforcement	NOUN
elp-56858	59	43	authority	authority	NOUN
elp-56858	59	44	should	should	AUX
elp-56858	59	45	be	be	AUX
elp-56858	59	46	transferred	transfer	VERB
elp-56858	59	47	.	.	PUNCT
elp-56858	59	48	”	"	PUNCT
elp-56858	60	1	pursuant	pursuant	ADJ
elp-56858	60	2	to	to	ADP
elp-56858	60	3	article	article	NOUN
elp-56858	60	4	91	91	NUM
elp-56858	60	5	of	of	ADP
elp-56858	60	6	the	the	DET
elp-56858	60	7	legislation	legislation	NOUN
elp-56858	60	8	law	law	NOUN
elp-56858	60	9	of	of	ADP
elp-56858	60	10	the	the	DET
elp-56858	60	11	people	people	NOUN
elp-56858	60	12	’s	’s	PART
elp-56858	60	13	republic	republic	PROPN
elp-56858	60	14	of	of	ADP
elp-56858	60	15	china	china	PROPN
elp-56858	60	16	,	,	PUNCT
elp-56858	60	17	which	which	PRON
elp-56858	60	18	stipulates	stipulate	VERB
elp-56858	60	19	that	that	SCONJ
elp-56858	60	20	“	"	PUNCT
elp-56858	60	21	departmental	departmental	ADJ
elp-56858	60	22	regulations	regulation	NOUN
elp-56858	60	23	shall	shall	AUX
elp-56858	60	24	not	not	PART
elp-56858	60	25	exceed	exceed	VERB
elp-56858	60	26	the	the	DET
elp-56858	60	27	www.scholink.org/ojs/index.php/elp	www.scholink.org/ojs/index.php/elp	NOUN
elp-56858	60	28	economics	economic	NOUN
elp-56858	60	29	,	,	PUNCT
elp-56858	60	30	law	law	NOUN
elp-56858	60	31	and	and	CCONJ
elp-56858	60	32	policy	policy	NOUN
elp-56858	60	33	vol	vol	NOUN
elp-56858	60	34	.	.	PROPN
elp-56858	60	35	8	8	NUM
elp-56858	60	36	,	,	PUNCT
elp-56858	60	37	no	no	INTJ
elp-56858	60	38	.	.	NOUN
elp-56858	60	39	2	2	NUM
elp-56858	60	40	,	,	PUNCT
elp-56858	60	41	2025	2025	NUM
elp-56858	60	42	published	publish	VERB
elp-56858	60	43	by	by	ADP
elp-56858	60	44	scholink	scholink	PROPN
elp-56858	60	45	inc	inc	PROPN
elp-56858	60	46	.	.	PROPN
elp-56858	60	47	290	290	NUM
elp-56858	60	48	boundaries	boundary	NOUN
elp-56858	60	49	of	of	ADP
elp-56858	60	50	legal	legal	ADJ
elp-56858	60	51	authorization	authorization	NOUN
elp-56858	60	52	,	,	PUNCT
elp-56858	60	53	”	"	PUNCT
elp-56858	60	54	the	the	DET
elp-56858	60	55	authority	authority	NOUN
elp-56858	60	56	adjustments	adjustment	NOUN
elp-56858	60	57	in	in	ADP
elp-56858	60	58	document	document	NOUN
elp-56858	61	1	cai	cai	X
elp-56858	61	2	zong	zong	PROPN
elp-56858	62	1	[	[	X
elp-56858	62	2	2021	2021	NUM
elp-56858	62	3	]	]	X
elp-56858	62	4	no	no	INTJ
elp-56858	62	5	.	.	NOUN
elp-56858	62	6	19	19	NUM
elp-56858	62	7	,	,	PUNCT
elp-56858	62	8	lacking	lack	VERB
elp-56858	62	9	support	support	NOUN
elp-56858	62	10	from	from	ADP
elp-56858	62	11	higher	high	ADJ
elp-56858	62	12	-	-	PUNCT
elp-56858	62	13	level	level	NOUN
elp-56858	62	14	laws	law	NOUN
elp-56858	62	15	,	,	PUNCT
elp-56858	62	16	are	be	AUX
elp-56858	62	17	frequently	frequently	ADV
elp-56858	62	18	challenged	challenge	VERB
elp-56858	62	19	for	for	ADP
elp-56858	62	20	legality	legality	NOUN
elp-56858	62	21	during	during	ADP
elp-56858	62	22	judicial	judicial	ADJ
elp-56858	62	23	review	review	NOUN
elp-56858	62	24	.	.	PUNCT
elp-56858	63	1	conflict	conflict	NOUN
elp-56858	63	2	between	between	ADP
elp-56858	63	3	special	special	ADJ
elp-56858	63	4	and	and	CCONJ
elp-56858	63	5	general	general	ADJ
elp-56858	63	6	laws	law	NOUN
elp-56858	63	7	.	.	PUNCT
elp-56858	64	1	as	as	ADP
elp-56858	64	2	a	a	DET
elp-56858	64	3	special	special	ADJ
elp-56858	64	4	law	law	NOUN
elp-56858	64	5	governing	govern	VERB
elp-56858	64	6	marine	marine	ADJ
elp-56858	64	7	resource	resource	NOUN
elp-56858	64	8	management	management	NOUN
elp-56858	64	9	,	,	PUNCT
elp-56858	64	10	article	article	NOUN
elp-56858	64	11	48	48	NUM
elp-56858	64	12	of	of	ADP
elp-56858	64	13	the	the	DET
elp-56858	64	14	law	law	NOUN
elp-56858	64	15	of	of	ADP
elp-56858	64	16	the	the	DET
elp-56858	64	17	people	people	NOUN
elp-56858	64	18	’s	’s	PART
elp-56858	64	19	republic	republic	NOUN
elp-56858	64	20	of	of	ADP
elp-56858	64	21	china	china	PROPN
elp-56858	64	22	on	on	ADP
elp-56858	64	23	the	the	DET
elp-56858	64	24	administration	administration	NOUN
elp-56858	64	25	of	of	ADP
elp-56858	64	26	the	the	DET
elp-56858	64	27	use	use	NOUN
elp-56858	64	28	of	of	ADP
elp-56858	64	29	maritime	maritime	ADJ
elp-56858	64	30	areas	area	NOUN
elp-56858	64	31	implicitly	implicitly	ADV
elp-56858	64	32	reflects	reflect	VERB
elp-56858	64	33	the	the	DET
elp-56858	64	34	legislative	legislative	ADJ
elp-56858	64	35	intent	intent	NOUN
elp-56858	64	36	of	of	ADP
elp-56858	64	37	“	"	PUNCT
elp-56858	64	38	maritime	maritime	ADJ
elp-56858	64	39	departments	department	NOUN
elp-56858	64	40	retaining	retain	VERB
elp-56858	64	41	associated	associated	ADJ
elp-56858	64	42	enforcement	enforcement	NOUN
elp-56858	64	43	authority	authority	NOUN
elp-56858	64	44	.	.	PUNCT
elp-56858	64	45	”	"	PUNCT
elp-56858	65	1	conversely	conversely	ADV
elp-56858	65	2	,	,	PUNCT
elp-56858	65	3	article	article	NOUN
elp-56858	65	4	53	53	NUM
elp-56858	65	5	of	of	ADP
elp-56858	65	6	the	the	DET
elp-56858	65	7	administrative	administrative	ADJ
elp-56858	65	8	compulsory	compulsory	ADJ
elp-56858	65	9	law	law	NOUN
elp-56858	65	10	of	of	ADP
elp-56858	65	11	the	the	DET
elp-56858	65	12	people	people	NOUN
elp-56858	65	13	’s	’s	PART
elp-56858	65	14	republic	republic	PROPN
elp-56858	65	15	of	of	ADP
elp-56858	65	16	china	china	PROPN
elp-56858	65	17	,	,	PUNCT
elp-56858	65	18	as	as	ADP
elp-56858	65	19	a	a	DET
elp-56858	65	20	general	general	ADJ
elp-56858	65	21	law	law	NOUN
elp-56858	65	22	,	,	PUNCT
elp-56858	65	23	explicitly	explicitly	ADV
elp-56858	65	24	states	state	VERB
elp-56858	65	25	that	that	SCONJ
elp-56858	65	26	“	"	PUNCT
elp-56858	65	27	administrative	administrative	ADJ
elp-56858	65	28	organs	organ	NOUN
elp-56858	65	29	without	without	ADP
elp-56858	65	30	compulsory	compulsory	ADJ
elp-56858	65	31	enforcement	enforcement	NOUN
elp-56858	65	32	authority	authority	NOUN
elp-56858	65	33	shall	shall	AUX
elp-56858	65	34	apply	apply	VERB
elp-56858	65	35	to	to	ADP
elp-56858	65	36	the	the	DET
elp-56858	65	37	court	court	NOUN
elp-56858	65	38	for	for	ADP
elp-56858	65	39	enforcement	enforcement	NOUN
elp-56858	65	40	.	.	PUNCT
elp-56858	65	41	”	"	PUNCT
elp-56858	66	1	this	this	DET
elp-56858	66	2	conflict	conflict	NOUN
elp-56858	66	3	in	in	ADP
elp-56858	66	4	legal	legal	ADJ
elp-56858	66	5	application	application	NOUN
elp-56858	66	6	has	have	AUX
elp-56858	66	7	led	lead	VERB
elp-56858	66	8	to	to	ADP
elp-56858	66	9	divergent	divergent	ADJ
elp-56858	66	10	enforcement	enforcement	NOUN
elp-56858	66	11	practices	practice	NOUN
elp-56858	66	12	across	across	ADP
elp-56858	66	13	regions	region	NOUN
elp-56858	66	14	:	:	PUNCT
elp-56858	66	15	among	among	ADP
elp-56858	66	16	china	china	PROPN
elp-56858	66	17	’s	’s	PART
elp-56858	66	18	31	31	NUM
elp-56858	66	19	coastal	coastal	ADJ
elp-56858	66	20	provinces	province	NOUN
elp-56858	66	21	,	,	PUNCT
elp-56858	66	22	22	22	NUM
elp-56858	66	23	(	(	PUNCT
elp-56858	66	24	e.g.	e.g.	ADV
elp-56858	66	25	,	,	PUNCT
elp-56858	66	26	hainan	hainan	PROPN
elp-56858	66	27	,	,	PUNCT
elp-56858	66	28	guangxi	guangxi	PROPN
elp-56858	66	29	)	)	PUNCT
elp-56858	66	30	continue	continue	VERB
elp-56858	66	31	using	use	VERB
elp-56858	66	32	the	the	DET
elp-56858	66	33	outdated	outdated	ADJ
elp-56858	66	34	“	"	PUNCT
elp-56858	66	35	oceanic	oceanic	ADJ
elp-56858	66	36	department	department	NOUN
elp-56858	66	37	enforcement	enforcement	NOUN
elp-56858	66	38	application	application	NOUN
elp-56858	66	39	”	"	PUNCT
elp-56858	66	40	model	model	NOUN
elp-56858	66	41	;	;	PUNCT
elp-56858	66	42	7	7	NUM
elp-56858	66	43	(	(	PUNCT
elp-56858	66	44	e.g.	e.g.	ADV
elp-56858	66	45	,	,	PUNCT
elp-56858	66	46	guangdong	guangdong	PROPN
elp-56858	66	47	,	,	PUNCT
elp-56858	66	48	shandong	shandong	PROPN
elp-56858	66	49	)	)	PUNCT
elp-56858	66	50	have	have	AUX
elp-56858	66	51	adopted	adopt	VERB
elp-56858	66	52	the	the	DET
elp-56858	66	53	new	new	ADJ
elp-56858	66	54	“	"	PUNCT
elp-56858	66	55	tax	tax	NOUN
elp-56858	66	56	department	department	NOUN
elp-56858	66	57	application	application	NOUN
elp-56858	66	58	+	+	CCONJ
elp-56858	66	59	oceanic	oceanic	ADJ
elp-56858	66	60	department	department	NOUN
elp-56858	66	61	assistance	assistance	NOUN
elp-56858	66	62	”	"	PUNCT
elp-56858	66	63	approach	approach	NOUN
elp-56858	66	64	;	;	PUNCT
elp-56858	66	65	and	and	CCONJ
elp-56858	66	66	2	2	NUM
elp-56858	66	67	(	(	PUNCT
elp-56858	66	68	e.g.	e.g.	ADV
elp-56858	66	69	,	,	PUNCT
elp-56858	66	70	qinghai	qinghai	PROPN
elp-56858	66	71	,	,	PUNCT
elp-56858	66	72	ningxia	ningxia	PROPN
elp-56858	66	73	)	)	PUNCT
elp-56858	66	74	have	have	AUX
elp-56858	66	75	suspended	suspend	VERB
elp-56858	66	76	enforcement	enforcement	NOUN
elp-56858	66	77	procedures	procedure	NOUN
elp-56858	66	78	due	due	ADP
elp-56858	66	79	to	to	ADP
elp-56858	66	80	the	the	DET
elp-56858	66	81	conflict	conflict	NOUN
elp-56858	66	82	.	.	PUNCT
elp-56858	67	1	disconnect	disconnect	PROPN
elp-56858	67	2	between	between	ADP
elp-56858	67	3	policy	policy	NOUN
elp-56858	67	4	and	and	CCONJ
elp-56858	67	5	practice	practice	NOUN
elp-56858	67	6	.	.	PUNCT
elp-56858	68	1	circular	circular	ADJ
elp-56858	68	2	no	no	NOUN
elp-56858	68	3	.	.	PROPN
elp-56858	68	4	19	19	NUM
elp-56858	69	1	[	[	NOUN
elp-56858	69	2	2021	2021	NUM
elp-56858	69	3	]	]	PUNCT
elp-56858	69	4	of	of	ADP
elp-56858	69	5	the	the	DET
elp-56858	69	6	ministry	ministry	PROPN
elp-56858	69	7	of	of	ADP
elp-56858	69	8	finance	finance	PROPN
elp-56858	69	9	and	and	CCONJ
elp-56858	69	10	the	the	DET
elp-56858	69	11	ministry	ministry	PROPN
elp-56858	69	12	of	of	ADP
elp-56858	69	13	finance	finance	PROPN
elp-56858	69	14	only	only	ADV
elp-56858	69	15	stipulates	stipulate	VERB
elp-56858	69	16	the	the	DET
elp-56858	69	17	“	"	PUNCT
elp-56858	69	18	transfer	transfer	NOUN
elp-56858	69	19	of	of	ADP
elp-56858	69	20	collection	collection	NOUN
elp-56858	69	21	responsibilities	responsibility	NOUN
elp-56858	69	22	”	"	PUNCT
elp-56858	69	23	without	without	ADP
elp-56858	69	24	detailing	detail	VERB
elp-56858	69	25	operational	operational	ADJ
elp-56858	69	26	rules	rule	NOUN
elp-56858	69	27	such	such	ADJ
elp-56858	69	28	as	as	ADP
elp-56858	69	29	“	"	PUNCT
elp-56858	69	30	determination	determination	NOUN
elp-56858	69	31	of	of	ADP
elp-56858	69	32	arrears	arrear	NOUN
elp-56858	69	33	,	,	PUNCT
elp-56858	69	34	application	application	NOUN
elp-56858	69	35	materials	material	NOUN
elp-56858	69	36	for	for	ADP
elp-56858	69	37	enforcement	enforcement	NOUN
elp-56858	69	38	,	,	PUNCT
elp-56858	69	39	and	and	CCONJ
elp-56858	69	40	interdepartmental	interdepartmental	ADJ
elp-56858	69	41	collaboration	collaboration	NOUN
elp-56858	69	42	procedures	procedure	NOUN
elp-56858	69	43	.	.	PUNCT
elp-56858	69	44	”	"	PUNCT
elp-56858	70	1	this	this	PRON
elp-56858	70	2	has	have	AUX
elp-56858	70	3	resulted	result	VERB
elp-56858	70	4	in	in	ADP
elp-56858	70	5	lengthy	lengthy	ADJ
elp-56858	70	6	local	local	ADJ
elp-56858	70	7	exploration	exploration	NOUN
elp-56858	70	8	efforts	effort	NOUN
elp-56858	70	9	.	.	PUNCT
elp-56858	71	1	for	for	ADP
elp-56858	71	2	instance	instance	NOUN
elp-56858	71	3	,	,	PUNCT
elp-56858	71	4	shenzhen	shenzhen	PROPN
elp-56858	71	5	port	port	PROPN
elp-56858	71	6	group	group	NOUN
elp-56858	71	7	secured	secure	VERB
elp-56858	71	8	approval	approval	NOUN
elp-56858	71	9	for	for	ADP
elp-56858	71	10	a	a	DET
elp-56858	71	11	1.62	1.62	NUM
elp-56858	71	12	million	million	NUM
elp-56858	71	13	yuan	yuan	NOUN
elp-56858	71	14	reduction	reduction	NOUN
elp-56858	71	15	in	in	ADP
elp-56858	71	16	sea	sea	NOUN
elp-56858	71	17	area	area	NOUN
elp-56858	71	18	usage	usage	NOUN
elp-56858	71	19	fees	fee	NOUN
elp-56858	71	20	under	under	ADP
elp-56858	71	21	the	the	DET
elp-56858	71	22	policy	policy	NOUN
elp-56858	71	23	.	.	PUNCT
elp-56858	72	1	however	however	ADV
elp-56858	72	2	,	,	PUNCT
elp-56858	72	3	when	when	SCONJ
elp-56858	72	4	applying	apply	VERB
elp-56858	72	5	for	for	ADP
elp-56858	72	6	a	a	DET
elp-56858	72	7	refund	refund	NOUN
elp-56858	72	8	to	to	ADP
elp-56858	72	9	the	the	DET
elp-56858	72	10	yantian	yantian	ADJ
elp-56858	72	11	district	district	PROPN
elp-56858	72	12	tax	tax	PROPN
elp-56858	72	13	bureau	bureau	PROPN
elp-56858	72	14	,	,	PUNCT
elp-56858	72	15	the	the	DET
elp-56858	72	16	reduction	reduction	NOUN
elp-56858	72	17	/	/	SYM
elp-56858	72	18	refund	refund	NOUN
elp-56858	72	19	involved	involve	VERB
elp-56858	72	20	approvals	approval	NOUN
elp-56858	72	21	from	from	ADP
elp-56858	72	22	multiple	multiple	ADJ
elp-56858	72	23	central	central	ADJ
elp-56858	72	24	and	and	CCONJ
elp-56858	72	25	local	local	ADJ
elp-56858	72	26	departments	department	NOUN
elp-56858	72	27	—	—	PUNCT
elp-56858	72	28	a	a	DET
elp-56858	72	29	scenario	scenario	NOUN
elp-56858	72	30	not	not	PART
elp-56858	72	31	covered	cover	VERB
elp-56858	72	32	by	by	ADP
elp-56858	72	33	tax	tax	NOUN
elp-56858	72	34	authorities	authority	NOUN
elp-56858	72	35	’	'	PUNCT
elp-56858	72	36	responsibility	responsibility	NOUN
elp-56858	72	37	for	for	ADP
elp-56858	72	38	refunding	refund	VERB
elp-56858	72	39	erroneous	erroneous	ADJ
elp-56858	72	40	or	or	CCONJ
elp-56858	72	41	overpaid	overpay	VERB
elp-56858	72	42	taxes	taxis	NOUN
elp-56858	72	43	.	.	PUNCT
elp-56858	73	1	with	with	ADP
elp-56858	73	2	no	no	DET
elp-56858	73	3	precedents	precedent	NOUN
elp-56858	73	4	and	and	CCONJ
elp-56858	73	5	a	a	DET
elp-56858	73	6	multi	multi	ADJ
elp-56858	73	7	-	-	ADJ
elp-56858	73	8	tiered	tiere	VERB
elp-56858	73	9	,	,	PUNCT
elp-56858	73	10	multi	multi	ADJ
elp-56858	73	11	-	-	ADJ
elp-56858	73	12	departmental	departmental	ADJ
elp-56858	73	13	,	,	PUNCT
elp-56858	73	14	multi	multi	ADJ
elp-56858	73	15	-	-	ADJ
elp-56858	73	16	step	step	ADJ
elp-56858	73	17	application	application	NOUN
elp-56858	73	18	process	process	NOUN
elp-56858	73	19	,	,	PUNCT
elp-56858	73	20	the	the	DET
elp-56858	73	21	case	case	NOUN
elp-56858	73	22	stalled	stall	VERB
elp-56858	73	23	for	for	ADP
elp-56858	73	24	nearly	nearly	ADV
elp-56858	73	25	a	a	PRON
elp-56858	73	26	year	year	NOUN
elp-56858	73	27	.	.	PUNCT
elp-56858	74	1	ultimately	ultimately	ADV
elp-56858	74	2	,	,	PUNCT
elp-56858	74	3	the	the	DET
elp-56858	74	4	shenzhen	shenzhen	PROPN
elp-56858	74	5	municipal	municipal	PROPN
elp-56858	74	6	taxation	taxation	PROPN
elp-56858	74	7	bureau	bureau	NOUN
elp-56858	74	8	spearheaded	spearhead	VERB
elp-56858	74	9	the	the	DET
elp-56858	74	10	development	development	NOUN
elp-56858	74	11	of	of	ADP
elp-56858	74	12	the	the	DET
elp-56858	74	13	operational	operational	ADJ
elp-56858	74	14	guidelines	guideline	NOUN
elp-56858	74	15	for	for	ADP
elp-56858	74	16	refunding	refund	VERB
elp-56858	74	17	marine	marine	ADJ
elp-56858	74	18	area	area	NOUN
elp-56858	74	19	usage	usage	NOUN
elp-56858	74	20	fees	fee	NOUN
elp-56858	74	21	to	to	PART
elp-56858	74	22	complete	complete	VERB
elp-56858	74	23	the	the	DET
elp-56858	74	24	refund	refund	NOUN
elp-56858	74	25	(	(	PUNCT
elp-56858	74	26	state	state	NOUN
elp-56858	74	27	taxation	taxation	NOUN
elp-56858	74	28	administration	administration	NOUN
elp-56858	74	29	yantian	yantian	PROPN
elp-56858	74	30	district	district	PROPN
elp-56858	74	31	tax	tax	PROPN
elp-56858	74	32	bureau	bureau	PROPN
elp-56858	74	33	of	of	ADP
elp-56858	74	34	shenzhen	shenzhen	PROPN
elp-56858	74	35	city	city	PROPN
elp-56858	74	36	,	,	PUNCT
elp-56858	74	37	2024	2024	NUM
elp-56858	74	38	)	)	PUNCT
elp-56858	74	39	,	,	PUNCT
elp-56858	74	40	exposing	expose	VERB
elp-56858	74	41	the	the	DET
elp-56858	74	42	policy	policy	NOUN
elp-56858	74	43	’s	’s	PART
elp-56858	74	44	flaw	flaw	NOUN
elp-56858	74	45	of	of	ADP
elp-56858	74	46	“	"	PUNCT
elp-56858	74	47	emphasizing	emphasize	VERB
elp-56858	74	48	principles	principle	NOUN
elp-56858	74	49	over	over	ADP
elp-56858	74	50	details	detail	NOUN
elp-56858	74	51	.	.	PUNCT
elp-56858	74	52	”	"	PUNCT
elp-56858	75	1	4.1.3	4.1.3	NUM
elp-56858	75	2	inconsistent	inconsistent	ADJ
elp-56858	75	3	judicial	judicial	ADJ
elp-56858	75	4	review	review	NOUN
elp-56858	75	5	standards	standard	NOUN
elp-56858	75	6	when	when	SCONJ
elp-56858	75	7	reviewing	review	VERB
elp-56858	75	8	applications	application	NOUN
elp-56858	75	9	for	for	ADP
elp-56858	75	10	compulsory	compulsory	ADJ
elp-56858	75	11	enforcement	enforcement	NOUN
elp-56858	75	12	of	of	ADP
elp-56858	75	13	maritime	maritime	ADJ
elp-56858	75	14	area	area	NOUN
elp-56858	75	15	usage	usage	NOUN
elp-56858	75	16	fees	fee	NOUN
elp-56858	75	17	,	,	PUNCT
elp-56858	75	18	courts	court	NOUN
elp-56858	75	19	lack	lack	VERB
elp-56858	75	20	uniform	uniform	ADJ
elp-56858	75	21	adjudication	adjudication	NOUN
elp-56858	75	22	rules	rule	NOUN
elp-56858	75	23	,	,	PUNCT
elp-56858	75	24	leading	lead	VERB
elp-56858	75	25	to	to	ADP
elp-56858	75	26	significant	significant	ADJ
elp-56858	75	27	divergences	divergence	NOUN
elp-56858	75	28	on	on	ADP
elp-56858	75	29	core	core	NOUN
elp-56858	75	30	issues	issue	NOUN
elp-56858	75	31	such	such	ADJ
elp-56858	75	32	as	as	ADP
elp-56858	75	33	“	"	PUNCT
elp-56858	75	34	eligibility	eligibility	NOUN
elp-56858	75	35	of	of	ADP
elp-56858	75	36	enforcement	enforcement	NOUN
elp-56858	75	37	applicants	applicant	NOUN
elp-56858	75	38	”	"	PUNCT
elp-56858	75	39	and	and	CCONJ
elp-56858	75	40	“	"	PUNCT
elp-56858	75	41	resolution	resolution	NOUN
elp-56858	75	42	of	of	ADP
elp-56858	75	43	conflicts	conflict	NOUN
elp-56858	75	44	between	between	ADP
elp-56858	75	45	laws	law	NOUN
elp-56858	75	46	and	and	CCONJ
elp-56858	75	47	policies	policy	NOUN
elp-56858	75	48	.	.	PUNCT
elp-56858	75	49	”	"	PUNCT
elp-56858	76	1	this	this	PRON
elp-56858	76	2	has	have	AUX
elp-56858	76	3	resulted	result	VERB
elp-56858	76	4	in	in	ADP
elp-56858	76	5	three	three	NUM
elp-56858	76	6	contradictory	contradictory	ADJ
elp-56858	76	7	types	type	NOUN
elp-56858	76	8	of	of	ADP
elp-56858	76	9	rulings	ruling	NOUN
elp-56858	76	10	:	:	PUNCT
elp-56858	76	11	“	"	PUNCT
elp-56858	76	12	supporting	support	VERB
elp-56858	76	13	the	the	DET
elp-56858	76	14	maritime	maritime	ADJ
elp-56858	76	15	department	department	NOUN
elp-56858	76	16	,	,	PUNCT
elp-56858	76	17	”	"	PUNCT
elp-56858	76	18	“	"	PUNCT
elp-56858	76	19	supporting	support	VERB
elp-56858	76	20	the	the	DET
elp-56858	76	21	tax	tax	NOUN
elp-56858	76	22	department	department	NOUN
elp-56858	76	23	,	,	PUNCT
elp-56858	76	24	”	"	PUNCT
elp-56858	76	25	and	and	CCONJ
elp-56858	76	26	“	"	PUNCT
elp-56858	76	27	dismissing	dismiss	VERB
elp-56858	76	28	both	both	DET
elp-56858	76	29	parties	party	NOUN
elp-56858	76	30	’	'	PUNCT
elp-56858	76	31	applications	application	NOUN
elp-56858	76	32	,	,	PUNCT
elp-56858	76	33	”	"	PUNCT
elp-56858	76	34	severely	severely	ADV
elp-56858	76	35	undermining	undermine	VERB
elp-56858	76	36	legal	legal	ADJ
elp-56858	76	37	consistency	consistency	NOUN
elp-56858	76	38	and	and	CCONJ
elp-56858	76	39	judicial	judicial	ADJ
elp-56858	76	40	credibility	credibility	NOUN
elp-56858	76	41	.	.	PUNCT
elp-56858	77	1	some	some	DET
elp-56858	77	2	courts	court	NOUN
elp-56858	77	3	strictly	strictly	ADV
elp-56858	77	4	adhere	adhere	VERB
elp-56858	77	5	to	to	ADP
elp-56858	77	6	the	the	DET
elp-56858	77	7	“	"	PUNCT
elp-56858	77	8	legal	legal	ADJ
elp-56858	77	9	supremacy	supremacy	NOUN
elp-56858	77	10	”	"	PUNCT
elp-56858	77	11	principle	principle	NOUN
elp-56858	77	12	,	,	PUNCT
elp-56858	77	13	citing	cite	VERB
elp-56858	77	14	article	article	NOUN
elp-56858	77	15	48	48	NUM
elp-56858	77	16	of	of	ADP
elp-56858	77	17	the	the	DET
elp-56858	77	18	maritime	maritime	NOUN
elp-56858	77	19	areas	area	NOUN
elp-56858	77	20	use	use	VERB
elp-56858	77	21	administration	administration	NOUN
elp-56858	77	22	law	law	NOUN
elp-56858	77	23	of	of	ADP
elp-56858	77	24	the	the	DET
elp-56858	77	25	people	people	NOUN
elp-56858	77	26	’s	’s	PART
elp-56858	77	27	republic	republic	NOUN
elp-56858	77	28	of	of	ADP
elp-56858	77	29	china	china	PROPN
elp-56858	77	30	to	to	PART
elp-56858	77	31	support	support	VERB
elp-56858	77	32	the	the	DET
elp-56858	77	33	maritime	maritime	ADJ
elp-56858	77	34	authorities	authority	NOUN
elp-56858	77	35	’	'	PUNCT
elp-56858	77	36	standing	stand	VERB
elp-56858	77	37	.	.	PUNCT
elp-56858	78	1	others	other	NOUN
elp-56858	78	2	emphasize	emphasize	VERB
elp-56858	78	3	“	"	PUNCT
elp-56858	78	4	reform	reform	NOUN
elp-56858	78	5	practice	practice	NOUN
elp-56858	78	6	,	,	PUNCT
elp-56858	78	7	”	"	PUNCT
elp-56858	78	8	relying	rely	VERB
elp-56858	78	9	on	on	ADP
elp-56858	78	10	circular	circular	ADJ
elp-56858	78	11	no	no	NOUN
elp-56858	78	12	.	.	PROPN
elp-56858	78	13	19	19	NUM
elp-56858	79	1	[	[	NOUN
elp-56858	79	2	2021	2021	NUM
elp-56858	79	3	]	]	PUNCT
elp-56858	79	4	of	of	ADP
elp-56858	79	5	the	the	DET
elp-56858	79	6	ministry	ministry	PROPN
elp-56858	79	7	of	of	ADP
elp-56858	79	8	finance	finance	PROPN
elp-56858	79	9	to	to	PART
elp-56858	79	10	support	support	VERB
elp-56858	79	11	the	the	DET
elp-56858	79	12	tax	tax	NOUN
elp-56858	79	13	authorities	authority	NOUN
elp-56858	79	14	.	.	PUNCT
elp-56858	80	1	still	still	ADV
elp-56858	80	2	other	other	ADJ
elp-56858	80	3	courts	court	NOUN
elp-56858	80	4	adopt	adopt	VERB
elp-56858	80	5	a	a	DET
elp-56858	80	6	“	"	PUNCT
elp-56858	80	7	double	double	ADJ
elp-56858	80	8	-	-	PUNCT
elp-56858	80	9	negative	negative	ADJ
elp-56858	80	10	”	"	PUNCT
elp-56858	80	11	stance	stance	NOUN
elp-56858	80	12	,	,	PUNCT
elp-56858	80	13	dismissing	dismiss	VERB
elp-56858	80	14	www.scholink.org/ojs/index.php/elp	www.scholink.org/ojs/index.php/elp	NOUN
elp-56858	80	15	economics	economic	NOUN
elp-56858	80	16	,	,	PUNCT
elp-56858	80	17	law	law	NOUN
elp-56858	80	18	and	and	CCONJ
elp-56858	80	19	policy	policy	NOUN
elp-56858	80	20	vol	vol	NOUN
elp-56858	80	21	.	.	PROPN
elp-56858	81	1	8	8	NUM
elp-56858	81	2	,	,	PUNCT
elp-56858	81	3	no	no	INTJ
elp-56858	81	4	.	.	NOUN
elp-56858	81	5	2	2	NUM
elp-56858	81	6	,	,	PUNCT
elp-56858	81	7	2025	2025	NUM
elp-56858	81	8	published	publish	VERB
elp-56858	81	9	by	by	ADP
elp-56858	81	10	scholink	scholink	PROPN
elp-56858	81	11	inc	inc	PROPN
elp-56858	81	12	.	.	PROPN
elp-56858	81	13	291	291	NUM
elp-56858	81	14	both	both	DET
elp-56858	81	15	parties	party	NOUN
elp-56858	81	16	’	'	PUNCT
elp-56858	81	17	applications	application	NOUN
elp-56858	81	18	on	on	ADP
elp-56858	81	19	grounds	ground	NOUN
elp-56858	81	20	of	of	ADP
elp-56858	81	21	“	"	PUNCT
elp-56858	81	22	unclear	unclear	ADJ
elp-56858	81	23	subject	subject	ADJ
elp-56858	81	24	qualification	qualification	NOUN
elp-56858	81	25	.	.	PUNCT
elp-56858	81	26	”	"	PUNCT
elp-56858	82	1	regarding	regard	VERB
elp-56858	82	2	the	the	DET
elp-56858	82	3	order	order	NOUN
elp-56858	82	4	of	of	ADP
elp-56858	82	5	application	application	NOUN
elp-56858	82	6	between	between	ADP
elp-56858	82	7	the	the	DET
elp-56858	82	8	special	special	ADJ
elp-56858	82	9	law	law	NOUN
elp-56858	82	10	(	(	PUNCT
elp-56858	82	11	law	law	NOUN
elp-56858	82	12	on	on	ADP
elp-56858	82	13	the	the	DET
elp-56858	82	14	administration	administration	NOUN
elp-56858	82	15	of	of	ADP
elp-56858	82	16	the	the	DET
elp-56858	82	17	use	use	NOUN
elp-56858	82	18	of	of	ADP
elp-56858	82	19	maritime	maritime	ADJ
elp-56858	82	20	areas	area	NOUN
elp-56858	82	21	)	)	PUNCT
elp-56858	82	22	and	and	CCONJ
elp-56858	82	23	the	the	DET
elp-56858	82	24	general	general	ADJ
elp-56858	82	25	law	law	NOUN
elp-56858	82	26	(	(	PUNCT
elp-56858	82	27	administrative	administrative	ADJ
elp-56858	82	28	compulsory	compulsory	ADJ
elp-56858	82	29	law	law	NOUN
elp-56858	82	30	of	of	ADP
elp-56858	82	31	the	the	DET
elp-56858	82	32	people	people	NOUN
elp-56858	82	33	’s	’s	PART
elp-56858	82	34	republic	republic	NOUN
elp-56858	82	35	of	of	ADP
elp-56858	82	36	china	china	PROPN
elp-56858	82	37	)	)	PUNCT
elp-56858	82	38	,	,	PUNCT
elp-56858	82	39	judicial	judicial	ADJ
elp-56858	82	40	reasoning	reasoning	NOUN
elp-56858	82	41	diverges	diverge	VERB
elp-56858	82	42	.	.	PUNCT
elp-56858	83	1	maritime	maritime	ADJ
elp-56858	83	2	courts	court	NOUN
elp-56858	83	3	,	,	PUNCT
elp-56858	83	4	due	due	ADP
elp-56858	83	5	to	to	ADP
elp-56858	83	6	their	their	PRON
elp-56858	83	7	specialized	specialized	ADJ
elp-56858	83	8	jurisdiction	jurisdiction	NOUN
elp-56858	83	9	over	over	ADP
elp-56858	83	10	maritime	maritime	ADJ
elp-56858	83	11	cases	case	NOUN
elp-56858	83	12	,	,	PUNCT
elp-56858	83	13	tend	tend	VERB
elp-56858	83	14	to	to	PART
elp-56858	83	15	prioritize	prioritize	VERB
elp-56858	83	16	the	the	DET
elp-56858	83	17	law	law	NOUN
elp-56858	83	18	on	on	ADP
elp-56858	83	19	the	the	DET
elp-56858	83	20	administration	administration	NOUN
elp-56858	83	21	of	of	ADP
elp-56858	83	22	the	the	DET
elp-56858	83	23	use	use	NOUN
elp-56858	83	24	of	of	ADP
elp-56858	83	25	maritime	maritime	ADJ
elp-56858	83	26	areas	area	NOUN
elp-56858	83	27	,	,	PUNCT
elp-56858	83	28	while	while	SCONJ
elp-56858	83	29	local	local	ADJ
elp-56858	83	30	courts	court	NOUN
elp-56858	83	31	focus	focus	VERB
elp-56858	83	32	more	more	ADV
elp-56858	83	33	on	on	ADP
elp-56858	83	34	general	general	ADJ
elp-56858	83	35	rules	rule	NOUN
elp-56858	83	36	governing	govern	VERB
elp-56858	83	37	the	the	DET
elp-56858	83	38	allocation	allocation	NOUN
elp-56858	83	39	of	of	ADP
elp-56858	83	40	administrative	administrative	ADJ
elp-56858	83	41	authority	authority	NOUN
elp-56858	83	42	.	.	PUNCT
elp-56858	84	1	the	the	DET
elp-56858	84	2	hainan	hainan	PROPN
elp-56858	84	3	case	case	NOUN
elp-56858	84	4	recognized	recognize	VERB
elp-56858	84	5	the	the	DET
elp-56858	84	6	traditional	traditional	ADJ
elp-56858	84	7	legal	legal	ADJ
elp-56858	84	8	standing	standing	NOUN
elp-56858	84	9	of	of	ADP
elp-56858	84	10	marine	marine	ADJ
elp-56858	84	11	authorities	authority	NOUN
elp-56858	84	12	(	(	PUNCT
elp-56858	84	13	danzhou	danzhou	PROPN
elp-56858	84	14	municipal	municipal	ADJ
elp-56858	84	15	bureau	bureau	PROPN
elp-56858	84	16	of	of	ADP
elp-56858	84	17	natural	natural	ADJ
elp-56858	84	18	resources	resource	NOUN
elp-56858	84	19	and	and	CCONJ
elp-56858	84	20	planning	planning	NOUN
elp-56858	84	21	et	et	PROPN
elp-56858	84	22	al	al	PROPN
elp-56858	84	23	.	.	PROPN
elp-56858	84	24	,	,	PUNCT
elp-56858	84	25	2022	2022	NUM
elp-56858	84	26	)	)	PUNCT
elp-56858	84	27	,	,	PUNCT
elp-56858	84	28	whereas	whereas	SCONJ
elp-56858	84	29	the	the	DET
elp-56858	84	30	dalian	dalian	PROPN
elp-56858	84	31	municipal	municipal	ADJ
elp-56858	84	32	people	people	NOUN
elp-56858	84	33	’s	’s	PART
elp-56858	84	34	government	government	NOUN
elp-56858	84	35	’s	’s	PART
elp-56858	84	36	policy	policy	NOUN
elp-56858	84	37	interpretation	interpretation	NOUN
elp-56858	84	38	of	of	ADP
elp-56858	84	39	the	the	DET
elp-56858	84	40	work	work	NOUN
elp-56858	84	41	plan	plan	NOUN
elp-56858	84	42	for	for	ADP
elp-56858	84	43	collecting	collect	VERB
elp-56858	84	44	overdue	overdue	ADJ
elp-56858	84	45	maritime	maritime	ADJ
elp-56858	84	46	area	area	NOUN
elp-56858	84	47	usage	usage	NOUN
elp-56858	84	48	fees	fee	NOUN
elp-56858	84	49	in	in	ADP
elp-56858	84	50	changhai	changhai	PROPN
elp-56858	84	51	county	county	NOUN
elp-56858	84	52	maintained	maintain	VERB
elp-56858	84	53	that	that	SCONJ
elp-56858	84	54	the	the	DET
elp-56858	84	55	application	application	NOUN
elp-56858	84	56	for	for	ADP
elp-56858	84	57	maritime	maritime	ADJ
elp-56858	84	58	area	area	NOUN
elp-56858	84	59	usage	usage	NOUN
elp-56858	84	60	fees	fee	NOUN
elp-56858	84	61	should	should	AUX
elp-56858	84	62	still	still	ADV
elp-56858	84	63	be	be	AUX
elp-56858	84	64	borne	bear	VERB
elp-56858	84	65	by	by	ADP
elp-56858	84	66	the	the	DET
elp-56858	84	67	competent	competent	ADJ
elp-56858	84	68	marine	marine	ADJ
elp-56858	84	69	administrative	administrative	ADJ
elp-56858	84	70	authorities	authority	NOUN
elp-56858	84	71	.	.	PUNCT
elp-56858	85	1	inconsistent	inconsistent	ADJ
elp-56858	85	2	adjudication	adjudication	NOUN
elp-56858	85	3	standards	standard	NOUN
elp-56858	85	4	in	in	ADP
elp-56858	85	5	similar	similar	ADJ
elp-56858	85	6	cases	case	NOUN
elp-56858	85	7	undermine	undermine	VERB
elp-56858	85	8	legal	legal	ADJ
elp-56858	85	9	uniformity	uniformity	NOUN
elp-56858	85	10	.	.	PUNCT
elp-56858	86	1	4.2	4.2	NUM
elp-56858	86	2	analysis	analysis	NOUN
elp-56858	86	3	of	of	ADP
elp-56858	86	4	legal	legal	ADJ
elp-56858	86	5	issues	issue	NOUN
elp-56858	86	6	in	in	ADP
elp-56858	86	7	the	the	DET
elp-56858	86	8	entity	entity	NOUN
elp-56858	86	9	responsible	responsible	ADJ
elp-56858	86	10	for	for	ADP
elp-56858	86	11	collecting	collect	VERB
elp-56858	86	12	marine	marine	ADJ
elp-56858	86	13	area	area	NOUN
elp-56858	86	14	usage	usage	NOUN
elp-56858	86	15	fees	fee	NOUN
elp-56858	86	16	following	follow	VERB
elp-56858	86	17	the	the	DET
elp-56858	86	18	transfer	transfer	NOUN
elp-56858	86	19	of	of	ADP
elp-56858	86	20	marine	marine	ADJ
elp-56858	86	21	area	area	NOUN
elp-56858	86	22	usage	usage	NOUN
elp-56858	86	23	fee	fee	NOUN
elp-56858	86	24	collection	collection	NOUN
elp-56858	86	25	responsibilities	responsibility	NOUN
elp-56858	86	26	to	to	ADP
elp-56858	86	27	tax	tax	NOUN
elp-56858	86	28	authorities	authority	NOUN
elp-56858	86	29	,	,	PUNCT
elp-56858	86	30	numerous	numerous	ADJ
elp-56858	86	31	legal	legal	ADJ
elp-56858	86	32	and	and	CCONJ
elp-56858	86	33	enforcement	enforcement	NOUN
elp-56858	86	34	challenges	challenge	NOUN
elp-56858	86	35	have	have	AUX
elp-56858	86	36	emerged	emerge	VERB
elp-56858	86	37	.	.	PUNCT
elp-56858	87	1	first	first	ADV
elp-56858	87	2	,	,	PUNCT
elp-56858	87	3	the	the	DET
elp-56858	87	4	lengthy	lengthy	ADJ
elp-56858	87	5	revision	revision	NOUN
elp-56858	87	6	cycle	cycle	NOUN
elp-56858	87	7	of	of	ADP
elp-56858	87	8	the	the	DET
elp-56858	87	9	marine	marine	ADJ
elp-56858	87	10	area	area	NOUN
elp-56858	87	11	usage	usage	NOUN
elp-56858	87	12	management	management	NOUN
elp-56858	87	13	law	law	NOUN
elp-56858	87	14	lags	lag	VERB
elp-56858	87	15	far	far	ADV
elp-56858	87	16	behind	behind	ADP
elp-56858	87	17	the	the	DET
elp-56858	87	18	reform	reform	NOUN
elp-56858	87	19	pace	pace	NOUN
elp-56858	87	20	outlined	outline	VERB
elp-56858	87	21	in	in	ADP
elp-56858	87	22	document	document	NOUN
elp-56858	87	23	no	no	INTJ
elp-56858	87	24	.	.	PROPN
elp-56858	87	25	19	19	NUM
elp-56858	87	26	of	of	ADP
elp-56858	87	27	the	the	DET
elp-56858	87	28	ministry	ministry	PROPN
elp-56858	87	29	of	of	ADP
elp-56858	87	30	finance	finance	PROPN
elp-56858	87	31	and	and	CCONJ
elp-56858	87	32	the	the	DET
elp-56858	87	33	general	general	ADJ
elp-56858	87	34	administration	administration	NOUN
elp-56858	87	35	of	of	ADP
elp-56858	87	36	taxation	taxation	NOUN
elp-56858	87	37	(	(	PUNCT
elp-56858	87	38	2021	2021	NUM
elp-56858	87	39	)	)	PUNCT
elp-56858	87	40	,	,	PUNCT
elp-56858	87	41	failing	fail	VERB
elp-56858	87	42	to	to	PART
elp-56858	87	43	explicitly	explicitly	ADV
elp-56858	87	44	designate	designate	VERB
elp-56858	87	45	tax	tax	NOUN
elp-56858	87	46	authorities	authority	NOUN
elp-56858	87	47	as	as	ADP
elp-56858	87	48	the	the	DET
elp-56858	87	49	enforcement	enforcement	NOUN
elp-56858	87	50	entity	entity	NOUN
elp-56858	87	51	.	.	PUNCT
elp-56858	88	1	this	this	DET
elp-56858	88	2	results	result	VERB
elp-56858	88	3	in	in	ADP
elp-56858	88	4	a	a	DET
elp-56858	88	5	situation	situation	NOUN
elp-56858	88	6	where	where	SCONJ
elp-56858	88	7	they	they	PRON
elp-56858	88	8	“	"	PUNCT
elp-56858	88	9	have	have	VERB
elp-56858	88	10	the	the	DET
elp-56858	88	11	name	name	NOUN
elp-56858	88	12	of	of	ADP
elp-56858	88	13	collection	collection	NOUN
elp-56858	88	14	but	but	CCONJ
elp-56858	88	15	lack	lack	VERB
elp-56858	88	16	the	the	DET
elp-56858	88	17	substance	substance	NOUN
elp-56858	88	18	of	of	ADP
elp-56858	88	19	enforcement	enforcement	NOUN
elp-56858	88	20	.	.	PUNCT
elp-56858	88	21	”	"	PUNCT
elp-56858	89	1	second	second	ADV
elp-56858	89	2	,	,	PUNCT
elp-56858	89	3	the	the	DET
elp-56858	89	4	law	law	NOUN
elp-56858	89	5	has	have	AUX
elp-56858	89	6	not	not	PART
elp-56858	89	7	been	be	AUX
elp-56858	89	8	amended	amend	VERB
elp-56858	89	9	to	to	PART
elp-56858	89	10	align	align	VERB
elp-56858	89	11	with	with	ADP
elp-56858	89	12	the	the	DET
elp-56858	89	13	reforms	reform	NOUN
elp-56858	89	14	,	,	PUNCT
elp-56858	89	15	allowing	allow	VERB
elp-56858	89	16	maritime	maritime	ADJ
elp-56858	89	17	departments	department	NOUN
elp-56858	89	18	to	to	PART
elp-56858	89	19	continue	continue	VERB
elp-56858	89	20	enforcing	enforce	VERB
elp-56858	89	21	outdated	outdated	ADJ
elp-56858	89	22	regulations	regulation	NOUN
elp-56858	89	23	.	.	PUNCT
elp-56858	90	1	as	as	ADP
elp-56858	90	2	a	a	DET
elp-56858	90	3	departmental	departmental	ADJ
elp-56858	90	4	document	document	NOUN
elp-56858	90	5	,	,	PUNCT
elp-56858	90	6	document	document	NOUN
elp-56858	90	7	no	no	NOUN
elp-56858	90	8	.	.	NOUN
elp-56858	90	9	19	19	NUM
elp-56858	90	10	carries	carry	VERB
elp-56858	90	11	less	less	ADJ
elp-56858	90	12	legal	legal	ADJ
elp-56858	90	13	weight	weight	NOUN
elp-56858	90	14	than	than	ADP
elp-56858	90	15	the	the	DET
elp-56858	90	16	law	law	NOUN
elp-56858	90	17	and	and	CCONJ
elp-56858	90	18	can	can	AUX
elp-56858	90	19	not	not	PART
elp-56858	90	20	override	override	VERB
elp-56858	90	21	the	the	DET
elp-56858	90	22	legal	legal	ADJ
elp-56858	90	23	constraints	constraint	NOUN
elp-56858	90	24	on	on	ADP
elp-56858	90	25	enforcement	enforcement	NOUN
elp-56858	90	26	authority	authority	NOUN
elp-56858	90	27	allocation	allocation	NOUN
elp-56858	90	28	.	.	PUNCT
elp-56858	91	1	this	this	PRON
elp-56858	91	2	creates	create	VERB
elp-56858	91	3	a	a	DET
elp-56858	91	4	stalemate	stalemate	NOUN
elp-56858	91	5	where	where	SCONJ
elp-56858	91	6	“	"	PUNCT
elp-56858	91	7	tax	tax	NOUN
elp-56858	91	8	authorities	authority	NOUN
elp-56858	91	9	lack	lack	VERB
elp-56858	91	10	coercive	coercive	ADJ
elp-56858	91	11	enforcement	enforcement	NOUN
elp-56858	91	12	powers	power	NOUN
elp-56858	91	13	for	for	ADP
elp-56858	91	14	collection	collection	NOUN
elp-56858	91	15	,	,	PUNCT
elp-56858	91	16	while	while	SCONJ
elp-56858	91	17	maritime	maritime	ADJ
elp-56858	91	18	departments	department	NOUN
elp-56858	91	19	have	have	VERB
elp-56858	91	20	authorization	authorization	NOUN
elp-56858	91	21	but	but	CCONJ
elp-56858	91	22	lack	lack	NOUN
elp-56858	91	23	data	datum	NOUN
elp-56858	91	24	.	.	PUNCT
elp-56858	91	25	”	"	PUNCT
elp-56858	92	1	third	third	ADV
elp-56858	92	2	,	,	PUNCT
elp-56858	92	3	the	the	DET
elp-56858	92	4	absence	absence	NOUN
elp-56858	92	5	of	of	ADP
elp-56858	92	6	rules	rule	NOUN
elp-56858	92	7	defining	define	VERB
elp-56858	92	8	the	the	DET
elp-56858	92	9	enforcement	enforcement	NOUN
elp-56858	92	10	authority	authority	NOUN
elp-56858	92	11	,	,	PUNCT
elp-56858	92	12	the	the	DET
elp-56858	92	13	disputed	dispute	VERB
elp-56858	92	14	interpretation	interpretation	NOUN
elp-56858	92	15	of	of	ADP
elp-56858	92	16	“	"	PUNCT
elp-56858	92	17	the	the	DET
elp-56858	92	18	authority	authority	NOUN
elp-56858	92	19	issuing	issue	VERB
elp-56858	92	20	the	the	DET
elp-56858	92	21	collection	collection	NOUN
elp-56858	92	22	decision	decision	NOUN
elp-56858	92	23	,	,	PUNCT
elp-56858	92	24	”	"	PUNCT
elp-56858	92	25	and	and	CCONJ
elp-56858	92	26	the	the	DET
elp-56858	92	27	lack	lack	NOUN
elp-56858	92	28	of	of	ADP
elp-56858	92	29	regulations	regulation	NOUN
elp-56858	92	30	on	on	ADP
elp-56858	92	31	transferring	transfer	VERB
elp-56858	92	32	non	non	ADJ
elp-56858	92	33	-	-	ADJ
elp-56858	92	34	tax	tax	ADJ
elp-56858	92	35	revenue	revenue	NOUN
elp-56858	92	36	enforcement	enforcement	NOUN
elp-56858	92	37	applications	application	NOUN
elp-56858	92	38	have	have	AUX
elp-56858	92	39	led	lead	VERB
elp-56858	92	40	to	to	ADP
elp-56858	92	41	inconsistent	inconsistent	ADJ
elp-56858	92	42	judicial	judicial	ADJ
elp-56858	92	43	discretion	discretion	NOUN
elp-56858	92	44	.	.	PUNCT
elp-56858	93	1	courts	court	NOUN
elp-56858	93	2	have	have	AUX
elp-56858	93	3	rendered	render	VERB
elp-56858	93	4	contradictory	contradictory	ADJ
elp-56858	93	5	rulings	ruling	NOUN
elp-56858	93	6	in	in	ADP
elp-56858	93	7	similar	similar	ADJ
elp-56858	93	8	cases	case	NOUN
elp-56858	93	9	,	,	PUNCT
elp-56858	93	10	hindering	hinder	VERB
elp-56858	93	11	the	the	DET
elp-56858	93	12	implementation	implementation	NOUN
elp-56858	93	13	of	of	ADP
elp-56858	93	14	reforms	reform	NOUN
elp-56858	93	15	.	.	PUNCT
elp-56858	94	1	4.2.1	4.2.1	NUM
elp-56858	94	2	legal	legal	ADJ
elp-56858	94	3	failure	failure	NOUN
elp-56858	94	4	to	to	PART
elp-56858	94	5	simultaneously	simultaneously	ADV
elp-56858	94	6	clarify	clarify	VERB
elp-56858	94	7	tax	tax	NOUN
elp-56858	94	8	authorities	authority	NOUN
elp-56858	94	9	’	’	PART
elp-56858	94	10	enforcement	enforcement	NOUN
elp-56858	94	11	status	status	NOUN
elp-56858	94	12	following	follow	VERB
elp-56858	94	13	the	the	DET
elp-56858	94	14	transfer	transfer	NOUN
elp-56858	94	15	of	of	ADP
elp-56858	94	16	tax	tax	NOUN
elp-56858	94	17	administration	administration	NOUN
elp-56858	94	18	responsibilities	responsibility	NOUN
elp-56858	94	19	,	,	PUNCT
elp-56858	94	20	while	while	SCONJ
elp-56858	94	21	tax	tax	NOUN
elp-56858	94	22	authorities	authority	NOUN
elp-56858	94	23	have	have	AUX
elp-56858	94	24	become	become	VERB
elp-56858	94	25	the	the	DET
elp-56858	94	26	statutory	statutory	ADJ
elp-56858	94	27	entities	entity	NOUN
elp-56858	94	28	responsible	responsible	ADJ
elp-56858	94	29	for	for	ADP
elp-56858	94	30	collecting	collect	VERB
elp-56858	94	31	maritime	maritime	ADJ
elp-56858	94	32	use	use	NOUN
elp-56858	94	33	fees	fee	NOUN
elp-56858	94	34	,	,	PUNCT
elp-56858	94	35	the	the	DET
elp-56858	94	36	law	law	NOUN
elp-56858	94	37	has	have	AUX
elp-56858	94	38	not	not	PART
elp-56858	94	39	concurrently	concurrently	ADV
elp-56858	94	40	granted	grant	VERB
elp-56858	94	41	them	they	PRON
elp-56858	94	42	the	the	DET
elp-56858	94	43	authority	authority	NOUN
elp-56858	94	44	to	to	PART
elp-56858	94	45	apply	apply	VERB
elp-56858	94	46	for	for	ADP
elp-56858	94	47	court	court	NOUN
elp-56858	94	48	-	-	PUNCT
elp-56858	94	49	ordered	order	VERB
elp-56858	94	50	enforcement	enforcement	NOUN
elp-56858	94	51	.	.	PUNCT
elp-56858	95	1	this	this	PRON
elp-56858	95	2	has	have	AUX
elp-56858	95	3	resulted	result	VERB
elp-56858	95	4	in	in	ADP
elp-56858	95	5	a	a	DET
elp-56858	95	6	disconnect	disconnect	NOUN
elp-56858	95	7	between	between	ADP
elp-56858	95	8	“	"	PUNCT
elp-56858	95	9	collection	collection	NOUN
elp-56858	95	10	authority	authority	NOUN
elp-56858	95	11	and	and	CCONJ
elp-56858	95	12	enforcement	enforcement	NOUN
elp-56858	95	13	application	application	NOUN
elp-56858	95	14	rights	right	NOUN
elp-56858	95	15	.	.	PUNCT
elp-56858	95	16	”	"	PUNCT
elp-56858	96	1	the	the	DET
elp-56858	96	2	root	root	NOUN
elp-56858	96	3	cause	cause	NOUN
elp-56858	96	4	of	of	ADP
elp-56858	96	5	this	this	DET
elp-56858	96	6	issue	issue	NOUN
elp-56858	96	7	lies	lie	VERB
elp-56858	96	8	in	in	ADP
elp-56858	96	9	the	the	DET
elp-56858	96	10	“	"	PUNCT
elp-56858	96	11	mismatch	mismatch	NOUN
elp-56858	96	12	between	between	ADP
elp-56858	96	13	the	the	DET
elp-56858	96	14	pace	pace	NOUN
elp-56858	96	15	of	of	ADP
elp-56858	96	16	reform	reform	NOUN
elp-56858	96	17	and	and	CCONJ
elp-56858	96	18	legislative	legislative	ADJ
elp-56858	96	19	procedures	procedure	NOUN
elp-56858	96	20	”	"	PUNCT
elp-56858	96	21	and	and	CCONJ
elp-56858	96	22	“	"	PUNCT
elp-56858	96	23	legal	legal	ADJ
elp-56858	96	24	design	design	NOUN
elp-56858	96	25	flaws	flaw	NOUN
elp-56858	96	26	in	in	ADP
elp-56858	96	27	the	the	DET
elp-56858	96	28	allocation	allocation	NOUN
elp-56858	96	29	of	of	ADP
elp-56858	96	30	powers	power	NOUN
elp-56858	96	31	.	.	PUNCT
elp-56858	96	32	”	"	PUNCT
elp-56858	97	1	on	on	ADP
elp-56858	97	2	one	one	NUM
elp-56858	97	3	hand	hand	NOUN
elp-56858	97	4	,	,	PUNCT
elp-56858	97	5	the	the	DET
elp-56858	97	6	legislative	legislative	ADJ
elp-56858	97	7	revision	revision	NOUN
elp-56858	97	8	cycle	cycle	NOUN
elp-56858	97	9	can	can	AUX
elp-56858	97	10	not	not	PART
elp-56858	97	11	meet	meet	VERB
elp-56858	97	12	the	the	DET
elp-56858	97	13	timeliness	timeliness	NOUN
elp-56858	97	14	requirements	requirement	NOUN
elp-56858	97	15	of	of	ADP
elp-56858	97	16	reforms	reform	NOUN
elp-56858	97	17	.	.	PUNCT
elp-56858	98	1	as	as	ADP
elp-56858	98	2	a	a	DET
elp-56858	98	3	law	law	NOUN
elp-56858	98	4	enacted	enact	VERB
elp-56858	98	5	by	by	ADP
elp-56858	98	6	the	the	DET
elp-56858	98	7	standing	standing	PROPN
elp-56858	98	8	committee	committee	PROPN
elp-56858	98	9	of	of	ADP
elp-56858	98	10	the	the	DET
elp-56858	98	11	national	national	PROPN
elp-56858	98	12	people	people	PROPN
elp-56858	98	13	’s	’s	PART
elp-56858	98	14	congress	congress	PROPN
elp-56858	98	15	,	,	PUNCT
elp-56858	98	16	the	the	DET
elp-56858	98	17	revision	revision	NOUN
elp-56858	98	18	of	of	ADP
elp-56858	98	19	the	the	DET
elp-56858	98	20	law	law	NOUN
elp-56858	98	21	on	on	ADP
elp-56858	98	22	the	the	DET
elp-56858	98	23	administration	administration	NOUN
elp-56858	98	24	of	of	ADP
elp-56858	98	25	the	the	DET
elp-56858	98	26	use	use	NOUN
elp-56858	98	27	of	of	ADP
elp-56858	98	28	maritime	maritime	ADJ
elp-56858	98	29	areas	area	NOUN
elp-56858	98	30	must	must	AUX
elp-56858	98	31	undergo	undergo	VERB
elp-56858	98	32	statutory	statutory	ADJ
elp-56858	98	33	procedures	procedure	NOUN
elp-56858	98	34	including	include	VERB
elp-56858	98	35	“	"	PUNCT
elp-56858	98	36	proposal	proposal	NOUN
elp-56858	98	37	—	—	PUNCT
elp-56858	98	38	first	first	ADJ
elp-56858	98	39	reading	reading	NOUN
elp-56858	98	40	—	—	PUNCT
elp-56858	98	41	second	second	ADJ
elp-56858	98	42	reading	reading	NOUN
elp-56858	98	43	—	—	PUNCT
elp-56858	98	44	vote	vote	NOUN
elp-56858	98	45	—	—	PUNCT
elp-56858	98	46	promulgation	promulgation	NOUN
elp-56858	98	47	,	,	PUNCT
elp-56858	98	48	”	"	PUNCT
elp-56858	98	49	typically	typically	ADV
elp-56858	98	50	taking	take	VERB
elp-56858	98	51	2	2	NUM
elp-56858	98	52	to	to	ADP
elp-56858	98	53	3	3	NUM
elp-56858	98	54	years	year	NOUN
elp-56858	98	55	.	.	PUNCT
elp-56858	99	1	www.scholink.org/ojs/index.php/elp	www.scholink.org/ojs/index.php/elp	NOUN
elp-56858	99	2	economics	economic	NOUN
elp-56858	99	3	,	,	PUNCT
elp-56858	99	4	law	law	NOUN
elp-56858	99	5	and	and	CCONJ
elp-56858	99	6	policy	policy	NOUN
elp-56858	99	7	vol	vol	NOUN
elp-56858	99	8	.	.	PROPN
elp-56858	99	9	8	8	NUM
elp-56858	99	10	,	,	PUNCT
elp-56858	99	11	no	no	INTJ
elp-56858	99	12	.	.	NOUN
elp-56858	99	13	2	2	NUM
elp-56858	99	14	,	,	PUNCT
elp-56858	99	15	2025	2025	NUM
elp-56858	99	16	published	publish	VERB
elp-56858	99	17	by	by	ADP
elp-56858	99	18	scholink	scholink	PROPN
elp-56858	99	19	inc	inc	PROPN
elp-56858	99	20	.	.	PROPN
elp-56858	99	21	292	292	NUM
elp-56858	99	22	meanwhile	meanwhile	ADV
elp-56858	99	23	,	,	PUNCT
elp-56858	99	24	document	document	NOUN
elp-56858	99	25	cai	cai	X
elp-56858	99	26	zong	zong	PROPN
elp-56858	100	1	[	[	X
elp-56858	100	2	2021	2021	NUM
elp-56858	100	3	]	]	X
elp-56858	100	4	no	no	INTJ
elp-56858	100	5	.	.	NOUN
elp-56858	100	6	19	19	NUM
elp-56858	100	7	,	,	PUNCT
elp-56858	100	8	as	as	ADP
elp-56858	100	9	a	a	DET
elp-56858	100	10	reform	reform	NOUN
elp-56858	100	11	task	task	NOUN
elp-56858	100	12	deployed	deploy	VERB
elp-56858	100	13	by	by	ADP
elp-56858	100	14	the	the	DET
elp-56858	100	15	state	state	PROPN
elp-56858	100	16	council	council	PROPN
elp-56858	100	17	,	,	PUNCT
elp-56858	100	18	requires	require	VERB
elp-56858	100	19	pilot	pilot	NOUN
elp-56858	100	20	programs	program	NOUN
elp-56858	100	21	to	to	PART
elp-56858	100	22	be	be	AUX
elp-56858	100	23	launched	launch	VERB
elp-56858	100	24	within	within	ADP
elp-56858	100	25	six	six	NUM
elp-56858	100	26	months	month	NOUN
elp-56858	100	27	in	in	ADP
elp-56858	100	28	seven	seven	NUM
elp-56858	100	29	provinces	province	NOUN
elp-56858	100	30	(	(	PUNCT
elp-56858	100	31	autonomous	autonomous	ADJ
elp-56858	100	32	regions	region	NOUN
elp-56858	100	33	and	and	CCONJ
elp-56858	100	34	municipalities	municipality	NOUN
elp-56858	100	35	)	)	PUNCT
elp-56858	100	36	including	include	VERB
elp-56858	100	37	hebei	hebei	PROPN
elp-56858	100	38	and	and	CCONJ
elp-56858	100	39	inner	inner	ADJ
elp-56858	100	40	mongolia	mongolia	PROPN
elp-56858	100	41	,	,	PUNCT
elp-56858	100	42	with	with	ADP
elp-56858	100	43	full	full	ADJ
elp-56858	100	44	implementation	implementation	NOUN
elp-56858	100	45	within	within	ADP
elp-56858	100	46	one	one	NUM
elp-56858	100	47	year	year	NOUN
elp-56858	100	48	.	.	PUNCT
elp-56858	101	1	the	the	DET
elp-56858	101	2	pace	pace	NOUN
elp-56858	101	3	of	of	ADP
elp-56858	101	4	legislative	legislative	ADJ
elp-56858	101	5	revision	revision	NOUN
elp-56858	101	6	lags	lag	VERB
elp-56858	101	7	far	far	ADV
elp-56858	101	8	behind	behind	ADP
elp-56858	101	9	the	the	DET
elp-56858	101	10	reform	reform	NOUN
elp-56858	101	11	’s	’s	PART
elp-56858	101	12	advancement	advancement	NOUN
elp-56858	101	13	.	.	PUNCT
elp-56858	102	1	this	this	PRON
elp-56858	102	2	“	"	PUNCT
elp-56858	102	3	policy	policy	NOUN
elp-56858	102	4	-	-	PUNCT
elp-56858	102	5	first	first	ADJ
elp-56858	102	6	,	,	PUNCT
elp-56858	102	7	law	law	NOUN
elp-56858	102	8	-	-	PUNCT
elp-56858	102	9	follows	follow	VERB
elp-56858	102	10	”	"	PUNCT
elp-56858	102	11	model	model	NOUN
elp-56858	102	12	has	have	AUX
elp-56858	102	13	resulted	result	VERB
elp-56858	102	14	in	in	ADP
elp-56858	102	15	the	the	DET
elp-56858	102	16	tax	tax	NOUN
elp-56858	102	17	authorities	authority	NOUN
elp-56858	102	18	’	’	PART
elp-56858	102	19	enforcement	enforcement	NOUN
elp-56858	102	20	application	application	NOUN
elp-56858	102	21	authority	authority	NOUN
elp-56858	102	22	long	long	ADV
elp-56858	102	23	lacking	lack	VERB
elp-56858	102	24	support	support	NOUN
elp-56858	102	25	from	from	ADP
elp-56858	102	26	higher	high	ADJ
elp-56858	102	27	-	-	PUNCT
elp-56858	102	28	level	level	NOUN
elp-56858	102	29	laws	law	NOUN
elp-56858	102	30	.	.	PUNCT
elp-56858	103	1	liu	liu	PROPN
elp-56858	103	2	wenhua	wenhua	PROPN
elp-56858	103	3	noted	note	VERB
elp-56858	103	4	in	in	ADP
elp-56858	103	5	his	his	PRON
elp-56858	103	6	study	study	NOUN
elp-56858	103	7	“	"	PUNCT
elp-56858	103	8	research	research	NOUN
elp-56858	103	9	on	on	ADP
elp-56858	103	10	administrative	administrative	ADJ
elp-56858	103	11	agencies	agency	NOUN
elp-56858	103	12	with	with	ADP
elp-56858	103	13	compulsory	compulsory	ADJ
elp-56858	103	14	enforcement	enforcement	NOUN
elp-56858	103	15	powers	power	NOUN
elp-56858	103	16	”	"	PUNCT
elp-56858	103	17	that	that	SCONJ
elp-56858	103	18	“	"	PUNCT
elp-56858	103	19	the	the	DET
elp-56858	103	20	allocation	allocation	NOUN
elp-56858	103	21	of	of	ADP
elp-56858	103	22	administrative	administrative	ADJ
elp-56858	103	23	compulsory	compulsory	ADJ
elp-56858	103	24	enforcement	enforcement	NOUN
elp-56858	103	25	powers	power	NOUN
elp-56858	103	26	must	must	AUX
elp-56858	103	27	be	be	AUX
elp-56858	103	28	explicitly	explicitly	ADV
elp-56858	103	29	authorized	authorize	VERB
elp-56858	103	30	by	by	ADP
elp-56858	103	31	law	law	NOUN
elp-56858	103	32	;	;	PUNCT
elp-56858	103	33	no	no	DET
elp-56858	103	34	policy	policy	NOUN
elp-56858	103	35	document	document	NOUN
elp-56858	103	36	may	may	AUX
elp-56858	103	37	transfer	transfer	VERB
elp-56858	103	38	or	or	CCONJ
elp-56858	103	39	create	create	VERB
elp-56858	103	40	such	such	ADJ
elp-56858	103	41	powers	power	NOUN
elp-56858	103	42	without	without	ADP
elp-56858	103	43	legislative	legislative	ADJ
elp-56858	103	44	procedures	procedure	NOUN
elp-56858	103	45	”	"	PUNCT
elp-56858	103	46	(	(	PUNCT
elp-56858	103	47	liu	liu	PROPN
elp-56858	103	48	,	,	PUNCT
elp-56858	103	49	w.	w.	PROPN
elp-56858	103	50	h.	h.	PROPN
elp-56858	103	51	,	,	PUNCT
elp-56858	103	52	2021	2021	NUM
elp-56858	103	53	)	)	PUNCT
elp-56858	103	54	.	.	PUNCT
elp-56858	104	1	circular	circular	ADJ
elp-56858	104	2	no	no	NOUN
elp-56858	104	3	.	.	PROPN
elp-56858	104	4	19	19	NUM
elp-56858	104	5	of	of	ADP
elp-56858	104	6	2021	2021	NUM
elp-56858	104	7	can	can	AUX
elp-56858	104	8	only	only	ADV
elp-56858	104	9	adjust	adjust	VERB
elp-56858	104	10	collection	collection	NOUN
elp-56858	104	11	procedures	procedure	NOUN
elp-56858	104	12	and	and	CCONJ
elp-56858	104	13	can	can	AUX
elp-56858	104	14	not	not	PART
elp-56858	104	15	override	override	VERB
elp-56858	104	16	legal	legal	ADJ
elp-56858	104	17	provisions	provision	NOUN
elp-56858	104	18	reserving	reserve	VERB
elp-56858	104	19	enforcement	enforcement	NOUN
elp-56858	104	20	authority	authority	NOUN
elp-56858	104	21	.	.	PUNCT
elp-56858	105	1	on	on	ADP
elp-56858	105	2	the	the	DET
elp-56858	105	3	other	other	ADJ
elp-56858	105	4	hand	hand	NOUN
elp-56858	105	5	,	,	PUNCT
elp-56858	105	6	the	the	DET
elp-56858	105	7	law	law	NOUN
elp-56858	105	8	failed	fail	VERB
elp-56858	105	9	to	to	PART
elp-56858	105	10	anticipate	anticipate	VERB
elp-56858	105	11	the	the	DET
elp-56858	105	12	need	need	NOUN
elp-56858	105	13	for	for	ADP
elp-56858	105	14	seamless	seamless	ADJ
elp-56858	105	15	integration	integration	NOUN
elp-56858	105	16	of	of	ADP
elp-56858	105	17	responsibilities	responsibility	NOUN
elp-56858	105	18	under	under	ADP
elp-56858	105	19	the	the	DET
elp-56858	105	20	“	"	PUNCT
elp-56858	105	21	separation	separation	NOUN
elp-56858	105	22	of	of	ADP
elp-56858	105	23	collection	collection	NOUN
elp-56858	105	24	and	and	CCONJ
elp-56858	105	25	enforcement	enforcement	NOUN
elp-56858	105	26	powers	power	NOUN
elp-56858	105	27	.	.	PUNCT
elp-56858	105	28	”	"	PUNCT
elp-56858	106	1	when	when	SCONJ
elp-56858	106	2	the	the	DET
elp-56858	106	3	“	"	PUNCT
elp-56858	106	4	law	law	NOUN
elp-56858	106	5	of	of	ADP
elp-56858	106	6	the	the	DET
elp-56858	106	7	people	people	NOUN
elp-56858	106	8	’s	’s	PART
elp-56858	106	9	republic	republic	NOUN
elp-56858	106	10	of	of	ADP
elp-56858	106	11	china	china	PROPN
elp-56858	106	12	on	on	ADP
elp-56858	106	13	the	the	DET
elp-56858	106	14	administration	administration	NOUN
elp-56858	106	15	of	of	ADP
elp-56858	106	16	the	the	DET
elp-56858	106	17	use	use	NOUN
elp-56858	106	18	of	of	ADP
elp-56858	106	19	maritime	maritime	ADJ
elp-56858	106	20	areas	area	NOUN
elp-56858	106	21	”	"	PUNCT
elp-56858	106	22	was	be	AUX
elp-56858	106	23	enacted	enact	VERB
elp-56858	106	24	,	,	PUNCT
elp-56858	106	25	it	it	PRON
elp-56858	106	26	adopted	adopt	VERB
elp-56858	106	27	the	the	DET
elp-56858	106	28	traditional	traditional	ADJ
elp-56858	106	29	model	model	NOUN
elp-56858	106	30	of	of	ADP
elp-56858	106	31	“	"	PUNCT
elp-56858	106	32	self	self	NOUN
elp-56858	106	33	-	-	PUNCT
elp-56858	106	34	collection	collection	NOUN
elp-56858	106	35	and	and	CCONJ
elp-56858	106	36	self	self	NOUN
elp-56858	106	37	-	-	PUNCT
elp-56858	106	38	enforcement	enforcement	NOUN
elp-56858	106	39	by	by	ADP
elp-56858	106	40	maritime	maritime	ADJ
elp-56858	106	41	authorities	authority	NOUN
elp-56858	106	42	,	,	PUNCT
elp-56858	106	43	”	"	PUNCT
elp-56858	106	44	failing	fail	VERB
elp-56858	106	45	to	to	PART
elp-56858	106	46	distinguish	distinguish	VERB
elp-56858	106	47	between	between	ADP
elp-56858	106	48	the	the	DET
elp-56858	106	49	attributes	attribute	NOUN
elp-56858	106	50	of	of	ADP
elp-56858	106	51	“	"	PUNCT
elp-56858	106	52	collection	collection	NOUN
elp-56858	106	53	authority	authority	NOUN
elp-56858	106	54	”	"	PUNCT
elp-56858	106	55	(	(	PUNCT
elp-56858	106	56	determining	determine	VERB
elp-56858	106	57	fee	fee	NOUN
elp-56858	106	58	amounts	amount	NOUN
elp-56858	106	59	and	and	CCONJ
elp-56858	106	60	demand	demand	NOUN
elp-56858	106	61	payment	payment	NOUN
elp-56858	106	62	)	)	PUNCT
elp-56858	106	63	and	and	CCONJ
elp-56858	106	64	“	"	PUNCT
elp-56858	106	65	enforcement	enforcement	NOUN
elp-56858	106	66	application	application	NOUN
elp-56858	106	67	authority	authority	NOUN
elp-56858	106	68	”	"	PUNCT
elp-56858	106	69	(	(	PUNCT
elp-56858	106	70	initiating	initiate	VERB
elp-56858	106	71	judicial	judicial	ADJ
elp-56858	106	72	procedures	procedure	NOUN
elp-56858	106	73	)	)	PUNCT
elp-56858	106	74	.	.	PUNCT
elp-56858	107	1	it	it	PRON
elp-56858	107	2	simply	simply	ADV
elp-56858	107	3	granted	grant	VERB
elp-56858	107	4	both	both	DET
elp-56858	107	5	types	type	NOUN
elp-56858	107	6	of	of	ADP
elp-56858	107	7	authority	authority	NOUN
elp-56858	107	8	to	to	ADP
elp-56858	107	9	the	the	DET
elp-56858	107	10	same	same	ADJ
elp-56858	107	11	entity	entity	NOUN
elp-56858	107	12	.	.	PUNCT
elp-56858	108	1	when	when	SCONJ
elp-56858	108	2	transferring	transfer	VERB
elp-56858	108	3	collection	collection	NOUN
elp-56858	108	4	authority	authority	NOUN
elp-56858	108	5	under	under	ADP
elp-56858	108	6	document	document	NOUN
elp-56858	108	7	no	no	NOUN
elp-56858	108	8	.	.	NOUN
elp-56858	108	9	19	19	NUM
elp-56858	108	10	of	of	ADP
elp-56858	108	11	2021	2021	NUM
elp-56858	108	12	,	,	PUNCT
elp-56858	108	13	the	the	DET
elp-56858	108	14	ministry	ministry	PROPN
elp-56858	108	15	of	of	ADP
elp-56858	108	16	finance	finance	PROPN
elp-56858	108	17	failed	fail	VERB
elp-56858	108	18	to	to	PART
elp-56858	108	19	concurrently	concurrently	ADV
elp-56858	108	20	promote	promote	VERB
elp-56858	108	21	legal	legal	ADJ
elp-56858	108	22	amendments	amendment	NOUN
elp-56858	108	23	to	to	PART
elp-56858	108	24	restructure	restructure	VERB
elp-56858	108	25	authority	authority	NOUN
elp-56858	108	26	allocation	allocation	NOUN
elp-56858	108	27	.	.	PUNCT
elp-56858	109	1	this	this	PRON
elp-56858	109	2	has	have	AUX
elp-56858	109	3	resulted	result	VERB
elp-56858	109	4	in	in	ADP
elp-56858	109	5	tax	tax	NOUN
elp-56858	109	6	authorities	authority	NOUN
elp-56858	109	7	possessing	possess	VERB
elp-56858	109	8	“	"	PUNCT
elp-56858	109	9	the	the	DET
elp-56858	109	10	title	title	NOUN
elp-56858	109	11	of	of	ADP
elp-56858	109	12	collection	collection	NOUN
elp-56858	109	13	but	but	CCONJ
elp-56858	109	14	lacking	lack	VERB
elp-56858	109	15	the	the	DET
elp-56858	109	16	substance	substance	NOUN
elp-56858	109	17	of	of	ADP
elp-56858	109	18	enforcement	enforcement	NOUN
elp-56858	109	19	.	.	PUNCT
elp-56858	109	20	”	"	PUNCT
elp-56858	110	1	for	for	ADP
elp-56858	110	2	instance	instance	NOUN
elp-56858	110	3	,	,	PUNCT
elp-56858	110	4	the	the	DET
elp-56858	110	5	law	law	NOUN
elp-56858	110	6	of	of	ADP
elp-56858	110	7	the	the	DET
elp-56858	110	8	people	people	NOUN
elp-56858	110	9	’s	’s	PART
elp-56858	110	10	republic	republic	NOUN
elp-56858	110	11	of	of	ADP
elp-56858	110	12	china	china	PROPN
elp-56858	110	13	on	on	ADP
elp-56858	110	14	the	the	DET
elp-56858	110	15	administration	administration	NOUN
elp-56858	110	16	of	of	ADP
elp-56858	110	17	the	the	DET
elp-56858	110	18	use	use	NOUN
elp-56858	110	19	of	of	ADP
elp-56858	110	20	maritime	maritime	ADJ
elp-56858	110	21	areas	area	NOUN
elp-56858	110	22	neither	neither	CCONJ
elp-56858	110	23	added	add	VERB
elp-56858	110	24	provisions	provision	NOUN
elp-56858	110	25	explicitly	explicitly	ADV
elp-56858	110	26	authorizing	authorize	VERB
elp-56858	110	27	“	"	PUNCT
elp-56858	110	28	tax	tax	NOUN
elp-56858	110	29	authorities	authority	NOUN
elp-56858	110	30	to	to	PART
elp-56858	110	31	apply	apply	VERB
elp-56858	110	32	for	for	ADP
elp-56858	110	33	compulsory	compulsory	ADJ
elp-56858	110	34	enforcement	enforcement	NOUN
elp-56858	110	35	based	base	VERB
elp-56858	110	36	on	on	ADP
elp-56858	110	37	collection	collection	NOUN
elp-56858	110	38	decisions	decision	NOUN
elp-56858	110	39	”	"	PUNCT
elp-56858	110	40	nor	nor	CCONJ
elp-56858	110	41	removed	remove	VERB
elp-56858	110	42	the	the	DET
elp-56858	110	43	reference	reference	NOUN
elp-56858	110	44	linking	link	VERB
elp-56858	110	45	the	the	DET
elp-56858	110	46	maritime	maritime	ADJ
elp-56858	110	47	department	department	NOUN
elp-56858	110	48	to	to	AUX
elp-56858	110	49	enforcement	enforcement	NOUN
elp-56858	110	50	authority	authority	NOUN
elp-56858	110	51	in	in	ADP
elp-56858	110	52	article	article	NOUN
elp-56858	110	53	48	48	NUM
elp-56858	110	54	.	.	PUNCT
elp-56858	111	1	this	this	PRON
elp-56858	111	2	has	have	AUX
elp-56858	111	3	trapped	trap	VERB
elp-56858	111	4	local	local	ADJ
elp-56858	111	5	law	law	NOUN
elp-56858	111	6	enforcement	enforcement	NOUN
elp-56858	111	7	and	and	CCONJ
elp-56858	111	8	judicial	judicial	ADJ
elp-56858	111	9	review	review	NOUN
elp-56858	111	10	in	in	ADP
elp-56858	111	11	a	a	DET
elp-56858	111	12	predicament	predicament	NOUN
elp-56858	111	13	where	where	SCONJ
elp-56858	111	14	“	"	PUNCT
elp-56858	111	15	old	old	ADJ
elp-56858	111	16	laws	law	NOUN
elp-56858	111	17	remain	remain	VERB
elp-56858	111	18	in	in	ADP
elp-56858	111	19	effect	effect	NOUN
elp-56858	111	20	while	while	SCONJ
elp-56858	111	21	new	new	ADJ
elp-56858	111	22	laws	law	NOUN
elp-56858	111	23	have	have	VERB
elp-56858	111	24	yet	yet	ADV
elp-56858	111	25	to	to	PART
elp-56858	111	26	be	be	AUX
elp-56858	111	27	enacted	enact	VERB
elp-56858	111	28	.	.	PUNCT
elp-56858	111	29	”	"	PUNCT
elp-56858	112	1	4.2.2	4.2.2	NUM
elp-56858	112	2	higher	high	ADJ
elp-56858	112	3	-	-	PUNCT
elp-56858	112	4	level	level	NOUN
elp-56858	112	5	laws	law	NOUN
elp-56858	112	6	remain	remain	VERB
elp-56858	112	7	unrevised	unrevised	ADJ
elp-56858	112	8	despite	despite	SCONJ
elp-56858	112	9	reforms	reform	NOUN
elp-56858	112	10	,	,	PUNCT
elp-56858	112	11	and	and	CCONJ
elp-56858	112	12	policy	policy	NOUN
elp-56858	112	13	effectiveness	effectiveness	NOUN
elp-56858	112	14	is	be	AUX
elp-56858	112	15	limited	limit	VERB
elp-56858	112	16	as	as	ADP
elp-56858	112	17	a	a	DET
elp-56858	112	18	special	special	ADJ
elp-56858	112	19	law	law	NOUN
elp-56858	112	20	governing	govern	VERB
elp-56858	112	21	maritime	maritime	ADJ
elp-56858	112	22	resource	resource	NOUN
elp-56858	112	23	management	management	NOUN
elp-56858	112	24	,	,	PUNCT
elp-56858	112	25	the	the	DET
elp-56858	112	26	maritime	maritime	NOUN
elp-56858	112	27	areas	area	NOUN
elp-56858	112	28	use	use	VERB
elp-56858	112	29	administration	administration	NOUN
elp-56858	112	30	law	law	NOUN
elp-56858	112	31	of	of	ADP
elp-56858	112	32	the	the	DET
elp-56858	112	33	people	people	NOUN
elp-56858	112	34	’s	’s	PART
elp-56858	112	35	republic	republic	PROPN
elp-56858	112	36	of	of	ADP
elp-56858	112	37	china	china	PROPN
elp-56858	112	38	was	be	AUX
elp-56858	112	39	not	not	PART
elp-56858	112	40	revised	revise	VERB
elp-56858	112	41	concurrently	concurrently	ADV
elp-56858	112	42	with	with	ADP
elp-56858	112	43	the	the	DET
elp-56858	112	44	non	non	ADJ
elp-56858	112	45	-	-	ADJ
elp-56858	112	46	tax	tax	ADJ
elp-56858	112	47	revenue	revenue	NOUN
elp-56858	112	48	collection	collection	NOUN
elp-56858	112	49	reform	reform	NOUN
elp-56858	112	50	,	,	PUNCT
elp-56858	112	51	retaining	retain	VERB
elp-56858	112	52	the	the	DET
elp-56858	112	53	outdated	outdated	ADJ
elp-56858	112	54	provision	provision	NOUN
elp-56858	112	55	that	that	SCONJ
elp-56858	112	56	“	"	PUNCT
elp-56858	112	57	maritime	maritime	ADJ
elp-56858	112	58	departments	department	NOUN
elp-56858	112	59	lead	lead	VERB
elp-56858	112	60	enforcement	enforcement	NOUN
elp-56858	112	61	.	.	PUNCT
elp-56858	112	62	”	"	PUNCT
elp-56858	113	1	meanwhile	meanwhile	ADV
elp-56858	113	2	,	,	PUNCT
elp-56858	113	3	document	document	NOUN
elp-56858	113	4	no	no	INTJ
elp-56858	113	5	.	.	NOUN
elp-56858	113	6	19	19	NUM
elp-56858	113	7	of	of	ADP
elp-56858	113	8	the	the	DET
elp-56858	113	9	ministry	ministry	PROPN
elp-56858	113	10	of	of	ADP
elp-56858	113	11	finance	finance	PROPN
elp-56858	113	12	(	(	PUNCT
elp-56858	113	13	cai	cai	X
elp-56858	113	14	zong	zong	PROPN
elp-56858	114	1	[	[	X
elp-56858	114	2	2021	2021	NUM
elp-56858	114	3	]	]	X
elp-56858	114	4	no	no	INTJ
elp-56858	114	5	.	.	NOUN
elp-56858	114	6	19	19	NUM
elp-56858	114	7	)	)	PUNCT
elp-56858	114	8	,	,	PUNCT
elp-56858	114	9	being	be	AUX
elp-56858	114	10	a	a	DET
elp-56858	114	11	departmental	departmental	ADJ
elp-56858	114	12	normative	normative	ADJ
elp-56858	114	13	document	document	NOUN
elp-56858	114	14	with	with	ADP
elp-56858	114	15	lower	low	ADJ
elp-56858	114	16	legal	legal	ADJ
elp-56858	114	17	authority	authority	NOUN
elp-56858	114	18	than	than	ADP
elp-56858	114	19	statutes	statute	NOUN
elp-56858	114	20	,	,	PUNCT
elp-56858	114	21	can	can	AUX
elp-56858	114	22	not	not	PART
elp-56858	114	23	override	override	VERB
elp-56858	114	24	the	the	DET
elp-56858	114	25	rigid	rigid	ADJ
elp-56858	114	26	constraints	constraint	NOUN
elp-56858	114	27	imposed	impose	VERB
elp-56858	114	28	by	by	ADP
elp-56858	114	29	law	law	NOUN
elp-56858	114	30	on	on	ADP
elp-56858	114	31	the	the	DET
elp-56858	114	32	allocation	allocation	NOUN
elp-56858	114	33	of	of	ADP
elp-56858	114	34	enforcement	enforcement	NOUN
elp-56858	114	35	powers	power	NOUN
elp-56858	114	36	.	.	PUNCT
elp-56858	115	1	the	the	DET
elp-56858	115	2	combination	combination	NOUN
elp-56858	115	3	of	of	ADP
elp-56858	115	4	these	these	DET
elp-56858	115	5	factors	factor	NOUN
elp-56858	115	6	creates	create	VERB
elp-56858	115	7	a	a	DET
elp-56858	115	8	systemic	systemic	ADJ
elp-56858	115	9	conflict	conflict	NOUN
elp-56858	115	10	between	between	ADP
elp-56858	115	11	“	"	PUNCT
elp-56858	115	12	legal	legal	ADJ
elp-56858	115	13	provisions	provision	NOUN
elp-56858	115	14	and	and	CCONJ
elp-56858	115	15	reform	reform	NOUN
elp-56858	115	16	practices	practice	NOUN
elp-56858	115	17	.	.	PUNCT
elp-56858	115	18	”	"	PUNCT
elp-56858	116	1	first	first	ADV
elp-56858	116	2	,	,	PUNCT
elp-56858	116	3	the	the	DET
elp-56858	116	4	“	"	PUNCT
elp-56858	116	5	legal	legal	ADJ
elp-56858	116	6	residue	residue	NOUN
elp-56858	116	7	”	"	PUNCT
elp-56858	116	8	in	in	ADP
elp-56858	116	9	the	the	DET
elp-56858	116	10	higher	high	ADJ
elp-56858	116	11	-	-	PUNCT
elp-56858	116	12	level	level	NOUN
elp-56858	116	13	law	law	NOUN
elp-56858	116	14	hinders	hinder	VERB
elp-56858	116	15	reform	reform	NOUN
elp-56858	116	16	implementation	implementation	NOUN
elp-56858	116	17	.	.	PUNCT
elp-56858	117	1	articles	article	NOUN
elp-56858	117	2	33	33	NUM
elp-56858	117	3	and	and	CCONJ
elp-56858	117	4	48	48	NUM
elp-56858	117	5	of	of	ADP
elp-56858	117	6	the	the	DET
elp-56858	117	7	maritime	maritime	NOUN
elp-56858	117	8	areas	area	NOUN
elp-56858	117	9	use	use	VERB
elp-56858	117	10	administration	administration	NOUN
elp-56858	117	11	law	law	NOUN
elp-56858	117	12	of	of	ADP
elp-56858	117	13	the	the	DET
elp-56858	117	14	people	people	NOUN
elp-56858	117	15	’s	’s	PART
elp-56858	117	16	republic	republic	NOUN
elp-56858	117	17	of	of	ADP
elp-56858	117	18	china	china	PROPN
elp-56858	117	19	continue	continue	VERB
elp-56858	117	20	to	to	PART
elp-56858	117	21	grant	grant	VERB
elp-56858	117	22	collection	collection	NOUN
elp-56858	117	23	and	and	CCONJ
elp-56858	117	24	enforcement	enforcement	NOUN
elp-56858	117	25	authority	authority	NOUN
elp-56858	117	26	to	to	ADP
elp-56858	117	27	marine	marine	ADJ
elp-56858	117	28	departments	department	NOUN
elp-56858	117	29	,	,	PUNCT
elp-56858	117	30	excluding	exclude	VERB
elp-56858	117	31	tax	tax	NOUN
elp-56858	117	32	authorities	authority	NOUN
elp-56858	117	33	from	from	ADP
elp-56858	117	34	primary	primary	ADJ
elp-56858	117	35	responsibility	responsibility	NOUN
elp-56858	117	36	.	.	PUNCT
elp-56858	118	1	as	as	ADP
elp-56858	118	2	a	a	DET
elp-56858	118	3	special	special	ADJ
elp-56858	118	4	law	law	NOUN
elp-56858	118	5	,	,	PUNCT
elp-56858	118	6	this	this	DET
elp-56858	118	7	statute	statute	NOUN
elp-56858	118	8	is	be	AUX
elp-56858	118	9	often	often	ADV
elp-56858	118	10	prioritized	prioritize	VERB
elp-56858	118	11	in	in	ADP
elp-56858	118	12	judicial	judicial	ADJ
elp-56858	118	13	review	review	NOUN
elp-56858	118	14	under	under	ADP
elp-56858	118	15	the	the	DET
elp-56858	118	16	principle	principle	NOUN
elp-56858	118	17	of	of	ADP
elp-56858	118	18	“	"	PUNCT
elp-56858	118	19	special	special	ADJ
elp-56858	118	20	laws	law	NOUN
elp-56858	118	21	taking	take	VERB
elp-56858	118	22	precedence	precedence	NOUN
elp-56858	118	23	www.scholink.org/ojs/index.php/elp	www.scholink.org/ojs/index.php/elp	NOUN
elp-56858	118	24	economics	economic	NOUN
elp-56858	118	25	,	,	PUNCT
elp-56858	118	26	law	law	NOUN
elp-56858	118	27	and	and	CCONJ
elp-56858	118	28	policy	policy	NOUN
elp-56858	118	29	vol	vol	NOUN
elp-56858	118	30	.	.	PROPN
elp-56858	119	1	8	8	NUM
elp-56858	119	2	,	,	PUNCT
elp-56858	119	3	no	no	INTJ
elp-56858	119	4	.	.	NOUN
elp-56858	119	5	2	2	NUM
elp-56858	119	6	,	,	PUNCT
elp-56858	119	7	2025	2025	NUM
elp-56858	119	8	published	publish	VERB
elp-56858	119	9	by	by	ADP
elp-56858	119	10	scholink	scholink	PROPN
elp-56858	119	11	inc	inc	PROPN
elp-56858	119	12	.	.	PROPN
elp-56858	119	13	293	293	NUM
elp-56858	119	14	over	over	ADP
elp-56858	119	15	general	general	ADJ
elp-56858	119	16	laws	law	NOUN
elp-56858	119	17	,	,	PUNCT
elp-56858	119	18	”	"	PUNCT
elp-56858	119	19	rendering	render	VERB
elp-56858	119	20	the	the	DET
elp-56858	119	21	reform	reform	NOUN
elp-56858	119	22	provisions	provision	NOUN
elp-56858	119	23	of	of	ADP
elp-56858	119	24	cai	cai	PROPN
elp-56858	119	25	zong	zong	PROPN
elp-56858	119	26	[	[	X
elp-56858	119	27	2021	2021	NUM
elp-56858	119	28	]	]	X
elp-56858	119	29	no	no	INTJ
elp-56858	119	30	.	.	NOUN
elp-56858	119	31	19	19	NUM
elp-56858	119	32	difficult	difficult	ADJ
elp-56858	119	33	to	to	PART
elp-56858	119	34	fully	fully	ADV
elp-56858	119	35	implement	implement	VERB
elp-56858	119	36	.	.	PUNCT
elp-56858	120	1	second	second	ADV
elp-56858	120	2	,	,	PUNCT
elp-56858	120	3	the	the	DET
elp-56858	120	4	limited	limited	ADJ
elp-56858	120	5	efficacy	efficacy	NOUN
elp-56858	120	6	of	of	ADP
elp-56858	120	7	departmental	departmental	ADJ
elp-56858	120	8	policies	policy	NOUN
elp-56858	120	9	can	can	AUX
elp-56858	120	10	not	not	PART
elp-56858	120	11	resolve	resolve	VERB
elp-56858	120	12	substantive	substantive	ADJ
elp-56858	120	13	authority	authority	NOUN
elp-56858	120	14	issues	issue	NOUN
elp-56858	120	15	.	.	PUNCT
elp-56858	121	1	document	document	NOUN
elp-56858	121	2	cai	cai	X
elp-56858	121	3	zong	zong	PROPN
elp-56858	121	4	[	[	X
elp-56858	121	5	2021	2021	NUM
elp-56858	121	6	]	]	X
elp-56858	121	7	no	no	INTJ
elp-56858	121	8	.	.	NOUN
elp-56858	121	9	19	19	NUM
elp-56858	121	10	holds	hold	VERB
elp-56858	121	11	the	the	DET
elp-56858	121	12	legal	legal	ADJ
elp-56858	121	13	status	status	NOUN
elp-56858	121	14	of	of	ADP
elp-56858	121	15	a	a	DET
elp-56858	121	16	“	"	PUNCT
elp-56858	121	17	departmental	departmental	ADJ
elp-56858	121	18	normative	normative	ADJ
elp-56858	121	19	document	document	NOUN
elp-56858	121	20	.	.	PUNCT
elp-56858	121	21	”	"	PUNCT
elp-56858	122	1	pursuant	pursuant	ADJ
elp-56858	122	2	to	to	ADP
elp-56858	122	3	article	article	NOUN
elp-56858	122	4	13	13	NUM
elp-56858	122	5	of	of	ADP
elp-56858	122	6	the	the	DET
elp-56858	122	7	administrative	administrative	ADJ
elp-56858	122	8	compulsory	compulsory	ADJ
elp-56858	122	9	law	law	NOUN
elp-56858	122	10	of	of	ADP
elp-56858	122	11	the	the	DET
elp-56858	122	12	people	people	NOUN
elp-56858	122	13	’s	’s	PART
elp-56858	122	14	republic	republic	PROPN
elp-56858	122	15	of	of	ADP
elp-56858	122	16	china	china	PROPN
elp-56858	122	17	,	,	PUNCT
elp-56858	122	18	which	which	PRON
elp-56858	122	19	stipulates	stipulate	VERB
elp-56858	122	20	that	that	SCONJ
elp-56858	122	21	“	"	PUNCT
elp-56858	122	22	administrative	administrative	ADJ
elp-56858	122	23	compulsory	compulsory	ADJ
elp-56858	122	24	enforcement	enforcement	NOUN
elp-56858	122	25	shall	shall	AUX
elp-56858	122	26	be	be	AUX
elp-56858	122	27	established	establish	VERB
elp-56858	122	28	by	by	ADP
elp-56858	122	29	law	law	NOUN
elp-56858	122	30	,	,	PUNCT
elp-56858	122	31	”	"	PUNCT
elp-56858	122	32	it	it	PRON
elp-56858	122	33	lacks	lack	VERB
elp-56858	122	34	the	the	DET
elp-56858	122	35	authority	authority	NOUN
elp-56858	122	36	to	to	PART
elp-56858	122	37	create	create	VERB
elp-56858	122	38	or	or	CCONJ
elp-56858	122	39	transfer	transfer	VERB
elp-56858	122	40	compulsory	compulsory	ADJ
elp-56858	122	41	enforcement	enforcement	NOUN
elp-56858	122	42	powers	power	NOUN
elp-56858	122	43	.	.	PUNCT
elp-56858	123	1	it	it	PRON
elp-56858	123	2	can	can	AUX
elp-56858	123	3	only	only	ADV
elp-56858	123	4	regulate	regulate	VERB
elp-56858	123	5	procedural	procedural	ADJ
elp-56858	123	6	matters	matter	NOUN
elp-56858	123	7	within	within	ADP
elp-56858	123	8	the	the	DET
elp-56858	123	9	collection	collection	NOUN
elp-56858	123	10	process	process	NOUN
elp-56858	123	11	(	(	PUNCT
elp-56858	123	12	e.g.	e.g.	ADV
elp-56858	123	13	,	,	PUNCT
elp-56858	123	14	payment	payment	NOUN
elp-56858	123	15	channels	channel	NOUN
elp-56858	123	16	,	,	PUNCT
elp-56858	123	17	invoice	invoice	NOUN
elp-56858	123	18	usage	usage	NOUN
elp-56858	123	19	)	)	PUNCT
elp-56858	123	20	.	.	PUNCT
elp-56858	124	1	in	in	ADP
elp-56858	124	2	practice	practice	NOUN
elp-56858	124	3	,	,	PUNCT
elp-56858	124	4	although	although	SCONJ
elp-56858	124	5	the	the	DET
elp-56858	124	6	document	document	NOUN
elp-56858	124	7	mandates	mandate	VERB
elp-56858	124	8	tax	tax	NOUN
elp-56858	124	9	authorities	authority	NOUN
elp-56858	124	10	to	to	PART
elp-56858	124	11	collect	collect	VERB
elp-56858	124	12	“	"	PUNCT
elp-56858	124	13	arrears	arrear	NOUN
elp-56858	124	14	from	from	ADP
elp-56858	124	15	previous	previous	ADJ
elp-56858	124	16	years	year	NOUN
elp-56858	124	17	,	,	PUNCT
elp-56858	124	18	”	"	PUNCT
elp-56858	124	19	their	their	PRON
elp-56858	124	20	inability	inability	NOUN
elp-56858	124	21	to	to	PART
elp-56858	124	22	initiate	initiate	VERB
elp-56858	124	23	enforcement	enforcement	NOUN
elp-56858	124	24	applications	application	NOUN
elp-56858	124	25	leaves	leave	VERB
elp-56858	124	26	them	they	PRON
elp-56858	124	27	“	"	PUNCT
elp-56858	124	28	only	only	ADV
elp-56858	124	29	able	able	ADJ
elp-56858	124	30	to	to	PART
elp-56858	124	31	urge	urge	VERB
elp-56858	124	32	payment	payment	NOUN
elp-56858	124	33	,	,	PUNCT
elp-56858	124	34	not	not	PART
elp-56858	124	35	enforce	enforce	VERB
elp-56858	124	36	collection	collection	NOUN
elp-56858	124	37	.	.	PUNCT
elp-56858	124	38	”	"	PUNCT
elp-56858	125	1	meanwhile	meanwhile	ADV
elp-56858	125	2	,	,	PUNCT
elp-56858	125	3	marine	marine	ADJ
elp-56858	125	4	authorities	authority	NOUN
elp-56858	125	5	possess	possess	VERB
elp-56858	125	6	enforcement	enforcement	NOUN
elp-56858	125	7	application	application	NOUN
elp-56858	125	8	rights	right	NOUN
elp-56858	125	9	but	but	CCONJ
elp-56858	125	10	lack	lack	NOUN
elp-56858	125	11	collection	collection	NOUN
elp-56858	125	12	data	datum	NOUN
elp-56858	125	13	to	to	PART
elp-56858	125	14	proceed	proceed	VERB
elp-56858	125	15	,	,	PUNCT
elp-56858	125	16	creating	create	VERB
elp-56858	125	17	a	a	DET
elp-56858	125	18	“	"	PUNCT
elp-56858	125	19	deadlock	deadlock	NOUN
elp-56858	125	20	.	.	PUNCT
elp-56858	125	21	”	"	PUNCT
elp-56858	126	1	4.2.3	4.2.3	NUM
elp-56858	126	2	lack	lack	NOUN
elp-56858	126	3	of	of	ADP
elp-56858	126	4	unified	unified	ADJ
elp-56858	126	5	rules	rule	NOUN
elp-56858	126	6	for	for	ADP
elp-56858	126	7	determining	determine	VERB
elp-56858	126	8	enforcement	enforcement	NOUN
elp-56858	126	9	entities	entity	NOUN
elp-56858	126	10	neither	neither	CCONJ
elp-56858	126	11	laws	law	NOUN
elp-56858	126	12	nor	nor	CCONJ
elp-56858	126	13	policies	policy	NOUN
elp-56858	126	14	clearly	clearly	ADV
elp-56858	126	15	define	define	VERB
elp-56858	126	16	the	the	DET
elp-56858	126	17	core	core	NOUN
elp-56858	126	18	rule	rule	NOUN
elp-56858	126	19	for	for	ADP
elp-56858	126	20	“	"	PUNCT
elp-56858	126	21	determining	determine	VERB
elp-56858	126	22	the	the	DET
elp-56858	126	23	enforcement	enforcement	NOUN
elp-56858	126	24	applicant	applicant	NOUN
elp-56858	126	25	after	after	ADP
elp-56858	126	26	the	the	DET
elp-56858	126	27	transfer	transfer	NOUN
elp-56858	126	28	of	of	ADP
elp-56858	126	29	collection	collection	NOUN
elp-56858	126	30	responsibilities	responsibility	NOUN
elp-56858	126	31	.	.	PUNCT
elp-56858	126	32	”	"	PUNCT
elp-56858	127	1	this	this	DET
elp-56858	127	2	absence	absence	NOUN
elp-56858	127	3	of	of	ADP
elp-56858	127	4	a	a	DET
elp-56858	127	5	unified	unified	ADJ
elp-56858	127	6	standard	standard	ADJ
elp-56858	127	7	forces	force	NOUN
elp-56858	127	8	courts	court	NOUN
elp-56858	127	9	to	to	PART
elp-56858	127	10	exercise	exercise	VERB
elp-56858	127	11	discretionary	discretionary	ADJ
elp-56858	127	12	judgment	judgment	NOUN
elp-56858	127	13	on	on	ADP
elp-56858	127	14	a	a	DET
elp-56858	127	15	case	case	NOUN
elp-56858	127	16	-	-	PUNCT
elp-56858	127	17	by	by	ADP
elp-56858	127	18	-	-	PUNCT
elp-56858	127	19	case	case	NOUN
elp-56858	127	20	basis	basis	NOUN
elp-56858	127	21	during	during	ADP
elp-56858	127	22	review	review	NOUN
elp-56858	127	23	.	.	PUNCT
elp-56858	128	1	the	the	DET
elp-56858	128	2	root	root	NOUN
elp-56858	128	3	cause	cause	NOUN
elp-56858	128	4	lies	lie	VERB
elp-56858	128	5	in	in	ADP
elp-56858	128	6	the	the	DET
elp-56858	128	7	failure	failure	NOUN
elp-56858	128	8	to	to	PART
elp-56858	128	9	codify	codify	VERB
elp-56858	128	10	post	post	ADJ
elp-56858	128	11	-	-	ADJ
elp-56858	128	12	reform	reform	ADJ
elp-56858	128	13	authority	authority	NOUN
elp-56858	128	14	boundaries	boundary	NOUN
elp-56858	128	15	through	through	ADP
elp-56858	128	16	established	establish	VERB
elp-56858	128	17	rules	rule	NOUN
elp-56858	128	18	.	.	PUNCT
elp-56858	129	1	specifically	specifically	ADV
elp-56858	129	2	,	,	PUNCT
elp-56858	129	3	this	this	DET
elp-56858	129	4	rule	rule	NOUN
elp-56858	129	5	gap	gap	NOUN
elp-56858	129	6	manifests	manifest	NOUN
elp-56858	129	7	in	in	ADP
elp-56858	129	8	two	two	NUM
elp-56858	129	9	core	core	NOUN
elp-56858	129	10	areas	area	NOUN
elp-56858	129	11	:	:	PUNCT
elp-56858	129	12	ambiguity	ambiguity	NOUN
elp-56858	129	13	in	in	ADP
elp-56858	129	14	identifying	identify	VERB
elp-56858	129	15	the	the	DET
elp-56858	129	16	administrative	administrative	ADJ
elp-56858	129	17	agency	agency	NOUN
elp-56858	129	18	responsible	responsible	ADJ
elp-56858	129	19	for	for	ADP
elp-56858	129	20	issuing	issue	VERB
elp-56858	129	21	decisions	decision	NOUN
elp-56858	129	22	:	:	PUNCT
elp-56858	129	23	article	article	NOUN
elp-56858	129	24	155	155	NUM
elp-56858	129	25	of	of	ADP
elp-56858	129	26	the	the	DET
elp-56858	129	27	supreme	supreme	PROPN
elp-56858	129	28	people	people	PROPN
elp-56858	129	29	’s	’s	PART
elp-56858	129	30	court	court	NOUN
elp-56858	129	31	’s	’s	PART
elp-56858	129	32	interpretation	interpretation	NOUN
elp-56858	129	33	on	on	ADP
elp-56858	129	34	the	the	DET
elp-56858	129	35	application	application	NOUN
elp-56858	129	36	of	of	ADP
elp-56858	129	37	the	the	DET
elp-56858	129	38	administrative	administrative	ADJ
elp-56858	129	39	procedure	procedure	NOUN
elp-56858	129	40	law	law	NOUN
elp-56858	129	41	of	of	ADP
elp-56858	129	42	the	the	DET
elp-56858	129	43	people	people	NOUN
elp-56858	129	44	’s	’s	PART
elp-56858	129	45	republic	republic	PROPN
elp-56858	129	46	of	of	ADP
elp-56858	129	47	china	china	PROPN
elp-56858	129	48	requires	require	VERB
elp-56858	129	49	that	that	SCONJ
elp-56858	129	50	“	"	PUNCT
elp-56858	129	51	the	the	DET
elp-56858	129	52	administrative	administrative	ADJ
elp-56858	129	53	agency	agency	NOUN
elp-56858	129	54	applying	apply	VERB
elp-56858	129	55	for	for	ADP
elp-56858	129	56	enforcement	enforcement	NOUN
elp-56858	129	57	must	must	AUX
elp-56858	129	58	be	be	AUX
elp-56858	129	59	the	the	DET
elp-56858	129	60	agency	agency	NOUN
elp-56858	129	61	that	that	PRON
elp-56858	129	62	made	make	VERB
elp-56858	129	63	the	the	DET
elp-56858	129	64	administrative	administrative	ADJ
elp-56858	129	65	act	act	PROPN
elp-56858	129	66	.	.	PUNCT
elp-56858	129	67	”	"	PUNCT
elp-56858	130	1	however	however	ADV
elp-56858	130	2	,	,	PUNCT
elp-56858	130	3	after	after	ADP
elp-56858	130	4	the	the	DET
elp-56858	130	5	transfer	transfer	NOUN
elp-56858	130	6	of	of	ADP
elp-56858	130	7	collection	collection	NOUN
elp-56858	130	8	and	and	CCONJ
elp-56858	130	9	management	management	NOUN
elp-56858	130	10	responsibilities	responsibility	NOUN
elp-56858	130	11	,	,	PUNCT
elp-56858	130	12	the	the	DET
elp-56858	130	13	definition	definition	NOUN
elp-56858	130	14	of	of	ADP
elp-56858	130	15	the	the	DET
elp-56858	130	16	“	"	PUNCT
elp-56858	130	17	agency	agency	NOUN
elp-56858	130	18	making	make	VERB
elp-56858	130	19	the	the	DET
elp-56858	130	20	collection	collection	NOUN
elp-56858	130	21	decision	decision	NOUN
elp-56858	130	22	”	"	PUNCT
elp-56858	130	23	is	be	AUX
elp-56858	130	24	disputed	dispute	VERB
elp-56858	130	25	:	:	PUNCT
elp-56858	130	26	the	the	DET
elp-56858	130	27	maritime	maritime	ADJ
elp-56858	130	28	authorities	authority	NOUN
elp-56858	130	29	,	,	PUNCT
elp-56858	130	30	however	however	ADV
elp-56858	130	31	,	,	PUNCT
elp-56858	130	32	contend	contend	VERB
elp-56858	130	33	that	that	SCONJ
elp-56858	130	34	pursuant	pursuant	NOUN
elp-56858	130	35	to	to	ADP
elp-56858	130	36	article	article	NOUN
elp-56858	130	37	48	48	NUM
elp-56858	130	38	of	of	ADP
elp-56858	130	39	the	the	DET
elp-56858	130	40	maritime	maritime	NOUN
elp-56858	130	41	areas	area	NOUN
elp-56858	130	42	use	use	VERB
elp-56858	130	43	administration	administration	NOUN
elp-56858	130	44	law	law	NOUN
elp-56858	130	45	of	of	ADP
elp-56858	130	46	the	the	DET
elp-56858	130	47	people	people	NOUN
elp-56858	130	48	’s	’s	PART
elp-56858	130	49	republic	republic	PROPN
elp-56858	130	50	of	of	ADP
elp-56858	130	51	china	china	PROPN
elp-56858	130	52	,	,	PUNCT
elp-56858	130	53	the	the	DET
elp-56858	130	54	“	"	PUNCT
elp-56858	130	55	decision	decision	NOUN
elp-56858	130	56	to	to	PART
elp-56858	130	57	pay	pay	VERB
elp-56858	130	58	within	within	ADP
elp-56858	130	59	a	a	DET
elp-56858	130	60	specified	specify	VERB
elp-56858	130	61	time	time	NOUN
elp-56858	130	62	limit	limit	NOUN
elp-56858	130	63	”	"	PUNCT
elp-56858	130	64	must	must	AUX
elp-56858	130	65	still	still	ADV
elp-56858	130	66	be	be	AUX
elp-56858	130	67	issued	issue	VERB
elp-56858	130	68	by	by	ADP
elp-56858	130	69	them	they	PRON
elp-56858	130	70	,	,	PUNCT
elp-56858	130	71	and	and	CCONJ
elp-56858	130	72	the	the	DET
elp-56858	130	73	right	right	NOUN
elp-56858	130	74	to	to	PART
elp-56858	130	75	apply	apply	VERB
elp-56858	130	76	for	for	ADP
elp-56858	130	77	enforcement	enforcement	NOUN
elp-56858	130	78	should	should	AUX
elp-56858	130	79	not	not	PART
elp-56858	130	80	be	be	AUX
elp-56858	130	81	transferred	transfer	VERB
elp-56858	130	82	.	.	PUNCT
elp-56858	131	1	the	the	DET
elp-56858	131	2	rules	rule	NOUN
elp-56858	131	3	governing	govern	VERB
elp-56858	131	4	the	the	DET
elp-56858	131	5	transfer	transfer	NOUN
elp-56858	131	6	of	of	ADP
elp-56858	131	7	enforcement	enforcement	NOUN
elp-56858	131	8	application	application	NOUN
elp-56858	131	9	rights	right	NOUN
elp-56858	131	10	for	for	ADP
elp-56858	131	11	non	non	ADJ
elp-56858	131	12	-	-	ADJ
elp-56858	131	13	tax	tax	ADJ
elp-56858	131	14	revenues	revenue	NOUN
elp-56858	131	15	are	be	AUX
elp-56858	131	16	absent	absent	ADJ
elp-56858	131	17	.	.	PUNCT
elp-56858	132	1	the	the	DET
elp-56858	132	2	administrative	administrative	ADJ
elp-56858	132	3	compulsory	compulsory	ADJ
elp-56858	132	4	law	law	NOUN
elp-56858	132	5	of	of	ADP
elp-56858	132	6	the	the	DET
elp-56858	132	7	people	people	NOUN
elp-56858	132	8	’s	’s	PART
elp-56858	132	9	republic	republic	PROPN
elp-56858	132	10	of	of	ADP
elp-56858	132	11	china	china	PROPN
elp-56858	132	12	has	have	AUX
elp-56858	132	13	not	not	PART
elp-56858	132	14	added	add	VERB
elp-56858	132	15	provisions	provision	NOUN
elp-56858	132	16	addressing	address	VERB
elp-56858	132	17	the	the	DET
elp-56858	132	18	“	"	PUNCT
elp-56858	132	19	transfer	transfer	NOUN
elp-56858	132	20	of	of	ADP
elp-56858	132	21	non	non	ADJ
elp-56858	132	22	-	-	ADJ
elp-56858	132	23	tax	tax	ADJ
elp-56858	132	24	revenue	revenue	NOUN
elp-56858	132	25	collection	collection	NOUN
elp-56858	132	26	and	and	CCONJ
elp-56858	132	27	management	management	NOUN
elp-56858	132	28	responsibilities	responsibility	NOUN
elp-56858	132	29	,	,	PUNCT
elp-56858	132	30	”	"	PUNCT
elp-56858	132	31	leaving	leave	VERB
elp-56858	132	32	unresolved	unresolved	ADJ
elp-56858	132	33	issues	issue	NOUN
elp-56858	132	34	such	such	ADJ
elp-56858	132	35	as	as	ADP
elp-56858	132	36	whether	whether	SCONJ
elp-56858	132	37	enforcement	enforcement	NOUN
elp-56858	132	38	application	application	NOUN
elp-56858	132	39	rights	right	NOUN
elp-56858	132	40	transfer	transfer	NOUN
elp-56858	132	41	concurrently	concurrently	ADV
elp-56858	132	42	with	with	ADP
elp-56858	132	43	collection	collection	NOUN
elp-56858	132	44	rights	right	NOUN
elp-56858	132	45	and	and	CCONJ
elp-56858	132	46	whether	whether	SCONJ
elp-56858	132	47	local	local	ADJ
elp-56858	132	48	governments	government	NOUN
elp-56858	132	49	can	can	AUX
elp-56858	132	50	adjust	adjust	VERB
elp-56858	132	51	enforcement	enforcement	NOUN
elp-56858	132	52	entities	entity	NOUN
elp-56858	132	53	through	through	ADP
elp-56858	132	54	administrative	administrative	ADJ
elp-56858	132	55	coordination	coordination	NOUN
elp-56858	132	56	.	.	PUNCT
elp-56858	133	1	for	for	ADP
elp-56858	133	2	instance	instance	NOUN
elp-56858	133	3	,	,	PUNCT
elp-56858	133	4	in	in	ADP
elp-56858	133	5	a	a	DET
elp-56858	133	6	tax	tax	NOUN
elp-56858	133	7	enforcement	enforcement	NOUN
elp-56858	133	8	case	case	NOUN
elp-56858	133	9	filed	file	VERB
elp-56858	133	10	by	by	ADP
elp-56858	133	11	a	a	DET
elp-56858	133	12	tax	tax	NOUN
elp-56858	133	13	authority	authority	NOUN
elp-56858	133	14	in	in	ADP
elp-56858	133	15	aksu	aksu	PROPN
elp-56858	133	16	,	,	PUNCT
elp-56858	133	17	xinjiang	xinjiang	PROPN
elp-56858	133	18	,	,	PUNCT
elp-56858	133	19	the	the	DET
elp-56858	133	20	court	court	NOUN
elp-56858	133	21	dismissed	dismiss	VERB
elp-56858	133	22	the	the	DET
elp-56858	133	23	application	application	NOUN
elp-56858	133	24	on	on	ADP
elp-56858	133	25	the	the	DET
elp-56858	133	26	grounds	ground	NOUN
elp-56858	133	27	that	that	SCONJ
elp-56858	133	28	“	"	PUNCT
elp-56858	133	29	non	non	ADJ
elp-56858	133	30	-	-	ADJ
elp-56858	133	31	tax	tax	ADJ
elp-56858	133	32	revenue	revenue	NOUN
elp-56858	133	33	is	be	AUX
elp-56858	133	34	not	not	PART
elp-56858	133	35	subject	subject	ADJ
elp-56858	133	36	to	to	ADP
elp-56858	133	37	tax	tax	NOUN
elp-56858	133	38	enforcement	enforcement	NOUN
elp-56858	133	39	rules	rule	NOUN
elp-56858	133	40	,	,	PUNCT
elp-56858	133	41	”	"	PUNCT
elp-56858	133	42	adhering	adhere	VERB
elp-56858	133	43	to	to	ADP
elp-56858	133	44	the	the	DET
elp-56858	133	45	logic	logic	NOUN
elp-56858	133	46	of	of	ADP
elp-56858	133	47	“	"	PUNCT
elp-56858	133	48	who	who	PRON
elp-56858	133	49	collects	collect	VERB
elp-56858	133	50	,	,	PUNCT
elp-56858	133	51	who	who	PRON
elp-56858	133	52	enforces	enforce	VERB
elp-56858	133	53	.	.	PUNCT
elp-56858	133	54	”	"	PUNCT
elp-56858	134	1	conversely	conversely	ADV
elp-56858	134	2	,	,	PUNCT
elp-56858	134	3	in	in	ADP
elp-56858	134	4	a	a	DET
elp-56858	134	5	case	case	NOUN
elp-56858	134	6	in	in	ADP
elp-56858	134	7	danzhou	danzhou	PROPN
elp-56858	134	8	,	,	PUNCT
elp-56858	134	9	hainan	hainan	PROPN
elp-56858	134	10	,	,	PUNCT
elp-56858	134	11	the	the	DET
elp-56858	134	12	court	court	NOUN
elp-56858	134	13	granted	grant	VERB
elp-56858	134	14	enforcement	enforcement	NOUN
elp-56858	134	15	based	base	VERB
elp-56858	134	16	on	on	ADP
elp-56858	134	17	the	the	DET
elp-56858	134	18	rationale	rationale	NOUN
elp-56858	134	19	that	that	SCONJ
elp-56858	134	20	“	"	PUNCT
elp-56858	134	21	the	the	DET
elp-56858	134	22	maritime	maritime	ADJ
elp-56858	134	23	department	department	NOUN
elp-56858	134	24	has	have	AUX
elp-56858	134	25	legal	legal	ADJ
elp-56858	134	26	authorization	authorization	NOUN
elp-56858	134	27	,	,	PUNCT
elp-56858	134	28	”	"	PUNCT
elp-56858	134	29	applying	apply	VERB
elp-56858	134	30	the	the	DET
elp-56858	134	31	standard	standard	NOUN
elp-56858	134	32	of	of	ADP
elp-56858	134	33	“	"	PUNCT
elp-56858	134	34	whoever	whoever	PRON
elp-56858	134	35	has	have	AUX
elp-56858	134	36	the	the	DET
elp-56858	134	37	authorization	authorization	NOUN
elp-56858	134	38	enforces	enforce	NOUN
elp-56858	134	39	.	.	PUNCT
elp-56858	134	40	”	"	PUNCT
elp-56858	135	1	this	this	DET
elp-56858	135	2	regulatory	regulatory	ADJ
elp-56858	135	3	gap	gap	NOUN
elp-56858	135	4	grants	grant	VERB
elp-56858	135	5	excessive	excessive	ADJ
elp-56858	135	6	judicial	judicial	ADJ
elp-56858	135	7	discretion	discretion	NOUN
elp-56858	135	8	,	,	PUNCT
elp-56858	135	9	leading	lead	VERB
elp-56858	135	10	to	to	ADP
elp-56858	135	11	conflicting	conflicting	ADJ
elp-56858	135	12	rulings	ruling	NOUN
elp-56858	135	13	in	in	ADP
elp-56858	135	14	similar	similar	ADJ
elp-56858	135	15	cases	case	NOUN
elp-56858	135	16	.	.	PUNCT
elp-56858	136	1	www.scholink.org/ojs/index.php/elp	www.scholink.org/ojs/index.php/elp	NOUN
elp-56858	136	2	economics	economic	NOUN
elp-56858	136	3	,	,	PUNCT
elp-56858	136	4	law	law	NOUN
elp-56858	136	5	and	and	CCONJ
elp-56858	136	6	policy	policy	NOUN
elp-56858	136	7	vol	vol	NOUN
elp-56858	136	8	.	.	PROPN
elp-56858	136	9	8	8	NUM
elp-56858	136	10	,	,	PUNCT
elp-56858	136	11	no	no	INTJ
elp-56858	136	12	.	.	NOUN
elp-56858	136	13	2	2	NUM
elp-56858	136	14	,	,	PUNCT
elp-56858	136	15	2025	2025	NUM
elp-56858	136	16	published	publish	VERB
elp-56858	136	17	by	by	ADP
elp-56858	136	18	scholink	scholink	PROPN
elp-56858	136	19	inc	inc	PROPN
elp-56858	136	20	.	.	PROPN
elp-56858	137	1	294	294	NUM
elp-56858	137	2	4.3	4.3	NUM
elp-56858	137	3	solutions	solution	NOUN
elp-56858	137	4	and	and	CCONJ
elp-56858	137	5	recommendations	recommendation	NOUN
elp-56858	137	6	for	for	ADP
elp-56858	137	7	legal	legal	ADJ
elp-56858	137	8	issues	issue	NOUN
elp-56858	137	9	regarding	regard	VERB
elp-56858	137	10	the	the	DET
elp-56858	137	11	entity	entity	NOUN
elp-56858	137	12	responsible	responsible	ADJ
elp-56858	137	13	for	for	ADP
elp-56858	137	14	collecting	collect	VERB
elp-56858	137	15	marine	marine	ADJ
elp-56858	137	16	area	area	NOUN
elp-56858	137	17	usage	usage	NOUN
elp-56858	137	18	fees	fee	NOUN
elp-56858	137	19	to	to	PART
elp-56858	137	20	overcome	overcome	VERB
elp-56858	137	21	challenges	challenge	NOUN
elp-56858	137	22	in	in	ADP
elp-56858	137	23	collecting	collect	VERB
elp-56858	137	24	maritime	maritime	ADJ
elp-56858	137	25	use	use	NOUN
elp-56858	137	26	fees	fee	NOUN
elp-56858	137	27	,	,	PUNCT
elp-56858	137	28	efforts	effort	NOUN
elp-56858	137	29	must	must	AUX
elp-56858	137	30	focus	focus	VERB
elp-56858	137	31	on	on	ADP
elp-56858	137	32	three	three	NUM
elp-56858	137	33	areas	area	NOUN
elp-56858	137	34	:	:	PUNCT
elp-56858	137	35	authority	authority	NOUN
elp-56858	137	36	and	and	CCONJ
elp-56858	137	37	responsibility	responsibility	NOUN
elp-56858	137	38	,	,	PUNCT
elp-56858	137	39	rule	rule	NOUN
elp-56858	137	40	of	of	ADP
elp-56858	137	41	law	law	NOUN
elp-56858	137	42	,	,	PUNCT
elp-56858	137	43	and	and	CCONJ
elp-56858	137	44	safeguards	safeguard	NOUN
elp-56858	137	45	.	.	PUNCT
elp-56858	138	1	regarding	regard	VERB
elp-56858	138	2	authority	authority	NOUN
elp-56858	138	3	and	and	CCONJ
elp-56858	138	4	responsibility	responsibility	NOUN
elp-56858	138	5	,	,	PUNCT
elp-56858	138	6	legislation	legislation	NOUN
elp-56858	138	7	should	should	AUX
elp-56858	138	8	establish	establish	VERB
elp-56858	138	9	the	the	DET
elp-56858	138	10	tax	tax	NOUN
elp-56858	138	11	authorities	authority	NOUN
elp-56858	138	12	as	as	ADP
elp-56858	138	13	the	the	DET
elp-56858	138	14	core	core	NOUN
elp-56858	138	15	collectors	collector	NOUN
elp-56858	138	16	,	,	PUNCT
elp-56858	138	17	granting	grant	VERB
elp-56858	138	18	them	they	PRON
elp-56858	138	19	the	the	DET
elp-56858	138	20	right	right	NOUN
elp-56858	138	21	to	to	PART
elp-56858	138	22	levy	levy	VERB
elp-56858	138	23	,	,	PUNCT
elp-56858	138	24	verify	verify	VERB
elp-56858	138	25	fees	fee	NOUN
elp-56858	138	26	,	,	PUNCT
elp-56858	138	27	and	and	CCONJ
elp-56858	138	28	apply	apply	VERB
elp-56858	138	29	for	for	ADP
elp-56858	138	30	enforcement	enforcement	NOUN
elp-56858	138	31	.	.	PUNCT
elp-56858	139	1	natural	natural	ADJ
elp-56858	139	2	resources	resource	NOUN
elp-56858	139	3	departments	department	NOUN
elp-56858	139	4	should	should	AUX
elp-56858	139	5	assist	assist	VERB
elp-56858	139	6	by	by	ADP
elp-56858	139	7	building	build	VERB
elp-56858	139	8	a	a	DET
elp-56858	139	9	national	national	ADJ
elp-56858	139	10	data	datum	NOUN
elp-56858	139	11	platform	platform	NOUN
elp-56858	139	12	for	for	ADP
elp-56858	139	13	collection	collection	NOUN
elp-56858	139	14	and	and	CCONJ
elp-56858	139	15	management	management	NOUN
elp-56858	139	16	to	to	PART
elp-56858	139	17	enable	enable	VERB
elp-56858	139	18	full	full	ADJ
elp-56858	139	19	-	-	PUNCT
elp-56858	139	20	process	process	NOUN
elp-56858	139	21	oversight	oversight	NOUN
elp-56858	139	22	.	.	PUNCT
elp-56858	140	1	regarding	regard	VERB
elp-56858	140	2	the	the	DET
elp-56858	140	3	rule	rule	NOUN
elp-56858	140	4	of	of	ADP
elp-56858	140	5	law	law	NOUN
elp-56858	140	6	,	,	PUNCT
elp-56858	140	7	efforts	effort	NOUN
elp-56858	140	8	should	should	AUX
elp-56858	140	9	be	be	AUX
elp-56858	140	10	made	make	VERB
elp-56858	140	11	to	to	PART
elp-56858	140	12	enact	enact	VERB
elp-56858	140	13	the	the	DET
elp-56858	140	14	non	non	ADJ
elp-56858	140	15	-	-	ADJ
elp-56858	140	16	tax	tax	ADJ
elp-56858	140	17	revenue	revenue	NOUN
elp-56858	140	18	collection	collection	NOUN
elp-56858	140	19	and	and	CCONJ
elp-56858	140	20	management	management	NOUN
elp-56858	140	21	law	law	NOUN
elp-56858	140	22	and	and	CCONJ
elp-56858	140	23	update	update	VERB
elp-56858	140	24	the	the	DET
elp-56858	140	25	maritime	maritime	ADJ
elp-56858	140	26	area	area	NOUN
elp-56858	140	27	use	use	VERB
elp-56858	140	28	management	management	NOUN
elp-56858	140	29	law	law	NOUN
elp-56858	140	30	.	.	PUNCT
elp-56858	141	1	collaborative	collaborative	ADJ
elp-56858	141	2	norms	norm	NOUN
elp-56858	141	3	should	should	AUX
elp-56858	141	4	be	be	AUX
elp-56858	141	5	elevated	elevate	VERB
elp-56858	141	6	to	to	ADP
elp-56858	141	7	local	local	ADJ
elp-56858	141	8	regulations	regulation	NOUN
elp-56858	141	9	,	,	PUNCT
elp-56858	141	10	with	with	ADP
elp-56858	141	11	differentiated	differentiated	ADJ
elp-56858	141	12	verification	verification	NOUN
elp-56858	141	13	and	and	CCONJ
elp-56858	141	14	payment	payment	NOUN
elp-56858	141	15	standards	standard	NOUN
elp-56858	141	16	and	and	CCONJ
elp-56858	141	17	a	a	DET
elp-56858	141	18	30	30	NUM
elp-56858	141	19	-	-	PUNCT
elp-56858	141	20	day	day	NOUN
elp-56858	141	21	refund	refund	NOUN
elp-56858	141	22	deadline	deadline	NOUN
elp-56858	141	23	clearly	clearly	ADV
elp-56858	141	24	stipulated	stipulate	VERB
elp-56858	141	25	.	.	PUNCT
elp-56858	142	1	for	for	ADP
elp-56858	142	2	safeguards	safeguard	NOUN
elp-56858	142	3	,	,	PUNCT
elp-56858	142	4	judicial	judicial	ADJ
elp-56858	142	5	interpretations	interpretation	NOUN
elp-56858	142	6	should	should	AUX
elp-56858	142	7	define	define	VERB
elp-56858	142	8	enforcement	enforcement	NOUN
elp-56858	142	9	entities	entity	NOUN
elp-56858	142	10	and	and	CCONJ
elp-56858	142	11	establish	establish	VERB
elp-56858	142	12	a	a	DET
elp-56858	142	13	four	four	NUM
elp-56858	142	14	-	-	PUNCT
elp-56858	142	15	department	department	NOUN
elp-56858	142	16	consultation	consultation	NOUN
elp-56858	142	17	mechanism	mechanism	NOUN
elp-56858	142	18	.	.	PUNCT
elp-56858	143	1	an	an	DET
elp-56858	143	2	enforcement	enforcement	NOUN
elp-56858	143	3	team	team	NOUN
elp-56858	143	4	should	should	AUX
elp-56858	143	5	be	be	AUX
elp-56858	143	6	formed	form	VERB
elp-56858	143	7	,	,	PUNCT
elp-56858	143	8	supported	support	VERB
elp-56858	143	9	by	by	ADP
elp-56858	143	10	technological	technological	ADJ
elp-56858	143	11	oversight	oversight	NOUN
elp-56858	143	12	,	,	PUNCT
elp-56858	143	13	with	with	ADP
elp-56858	143	14	procuratorial	procuratorial	ADJ
elp-56858	143	15	organs	organ	NOUN
elp-56858	143	16	leading	lead	VERB
elp-56858	143	17	supervision	supervision	NOUN
elp-56858	143	18	and	and	CCONJ
elp-56858	143	19	implementing	implement	VERB
elp-56858	143	20	a	a	DET
elp-56858	143	21	15	15	NUM
elp-56858	143	22	-	-	PUNCT
elp-56858	143	23	day	day	NOUN
elp-56858	143	24	case	case	NOUN
elp-56858	143	25	filing	filing	NOUN
elp-56858	143	26	review	review	NOUN
elp-56858	143	27	procedure	procedure	NOUN
elp-56858	143	28	to	to	PART
elp-56858	143	29	ensure	ensure	VERB
elp-56858	143	30	lawful	lawful	ADJ
elp-56858	143	31	and	and	CCONJ
elp-56858	143	32	efficient	efficient	ADJ
elp-56858	143	33	collection	collection	NOUN
elp-56858	143	34	.	.	PUNCT
elp-56858	144	1	4.3.1	4.3.1	PRON
elp-56858	144	2	establishing	establish	VERB
elp-56858	144	3	a	a	DET
elp-56858	144	4	“	"	PUNCT
elp-56858	144	5	unified	unified	ADJ
elp-56858	144	6	authority	authority	NOUN
elp-56858	144	7	+	+	CCONJ
elp-56858	144	8	collaborative	collaborative	ADJ
elp-56858	144	9	empowerment	empowerment	NOUN
elp-56858	144	10	”	"	PUNCT
elp-56858	144	11	mechanism	mechanism	NOUN
elp-56858	144	12	clearly	clearly	ADV
elp-56858	144	13	designate	designate	VERB
elp-56858	144	14	tax	tax	NOUN
elp-56858	144	15	authorities	authority	NOUN
elp-56858	144	16	as	as	ADP
elp-56858	144	17	the	the	DET
elp-56858	144	18	statutory	statutory	ADJ
elp-56858	144	19	entity	entity	NOUN
elp-56858	144	20	for	for	ADP
elp-56858	144	21	both	both	DET
elp-56858	144	22	collection	collection	NOUN
elp-56858	144	23	and	and	CCONJ
elp-56858	144	24	enforcement	enforcement	NOUN
elp-56858	144	25	applications	application	NOUN
elp-56858	144	26	,	,	PUNCT
elp-56858	144	27	eliminating	eliminate	VERB
elp-56858	144	28	the	the	DET
elp-56858	144	29	institutional	institutional	ADJ
elp-56858	144	30	root	root	NOUN
elp-56858	144	31	cause	cause	NOUN
elp-56858	144	32	of	of	ADP
elp-56858	144	33	“	"	PUNCT
elp-56858	144	34	separation	separation	NOUN
elp-56858	144	35	of	of	ADP
elp-56858	144	36	powers	power	NOUN
elp-56858	144	37	.	.	PUNCT
elp-56858	144	38	”	"	PUNCT
elp-56858	145	1	enhanced	enhance	VERB
elp-56858	145	2	research	research	NOUN
elp-56858	145	3	is	be	AUX
elp-56858	145	4	needed	need	VERB
elp-56858	145	5	to	to	PART
elp-56858	145	6	precisely	precisely	ADV
elp-56858	145	7	coordinate	coordinate	VERB
elp-56858	145	8	the	the	DET
elp-56858	145	9	relationship	relationship	NOUN
elp-56858	145	10	between	between	ADP
elp-56858	145	11	the	the	DET
elp-56858	145	12	maritime	maritime	ADJ
elp-56858	145	13	administrative	administrative	ADJ
elp-56858	145	14	authorities	authority	NOUN
elp-56858	145	15	and	and	CCONJ
elp-56858	145	16	the	the	DET
elp-56858	145	17	maritime	maritime	NOUN
elp-56858	145	18	areas	area	NOUN
elp-56858	145	19	use	use	VERB
elp-56858	145	20	administration	administration	NOUN
elp-56858	145	21	law	law	NOUN
elp-56858	145	22	of	of	ADP
elp-56858	145	23	the	the	DET
elp-56858	145	24	people	people	NOUN
elp-56858	145	25	’s	’s	PART
elp-56858	145	26	republic	republic	NOUN
elp-56858	145	27	of	of	ADP
elp-56858	145	28	china	china	PROPN
elp-56858	145	29	with	with	ADP
elp-56858	145	30	other	other	ADJ
elp-56858	145	31	departments	department	NOUN
elp-56858	145	32	and	and	CCONJ
elp-56858	145	33	relevant	relevant	ADJ
elp-56858	145	34	laws	law	NOUN
elp-56858	145	35	through	through	ADP
elp-56858	145	36	legislation	legislation	NOUN
elp-56858	145	37	and	and	CCONJ
elp-56858	145	38	regulatory	regulatory	ADJ
elp-56858	145	39	development	development	NOUN
elp-56858	145	40	,	,	PUNCT
elp-56858	145	41	thereby	thereby	ADV
elp-56858	145	42	preventing	prevent	VERB
elp-56858	145	43	power	power	NOUN
elp-56858	145	44	struggles	struggle	NOUN
elp-56858	145	45	and	and	CCONJ
elp-56858	145	46	redundant	redundant	ADJ
elp-56858	145	47	management	management	NOUN
elp-56858	145	48	(	(	PUNCT
elp-56858	145	49	zhu	zhu	PROPN
elp-56858	145	50	,	,	PUNCT
elp-56858	145	51	f.	f.	PROPN
elp-56858	145	52	,	,	PUNCT
elp-56858	145	53	2021	2021	NUM
elp-56858	145	54	)	)	PUNCT
elp-56858	145	55	.	.	PUNCT
elp-56858	146	1	4.3.1.1	4.3.1.1	NUM
elp-56858	146	2	legislation	legislation	NOUN
elp-56858	146	3	to	to	PART
elp-56858	146	4	clarify	clarify	VERB
elp-56858	146	5	tax	tax	NOUN
elp-56858	146	6	authorities	authority	NOUN
elp-56858	146	7	’	'	PUNCT
elp-56858	146	8	status	status	NOUN
elp-56858	146	9	as	as	ADP
elp-56858	146	10	enforcement	enforcement	NOUN
elp-56858	146	11	applicants	applicant	NOUN
elp-56858	146	12	revise	revise	VERB
elp-56858	146	13	article	article	NOUN
elp-56858	146	14	48	48	NUM
elp-56858	146	15	of	of	ADP
elp-56858	146	16	the	the	DET
elp-56858	146	17	“	"	PUNCT
elp-56858	146	18	law	law	NOUN
elp-56858	146	19	of	of	ADP
elp-56858	146	20	the	the	DET
elp-56858	146	21	people	people	NOUN
elp-56858	146	22	’s	’s	PART
elp-56858	146	23	republic	republic	NOUN
elp-56858	146	24	of	of	ADP
elp-56858	146	25	china	china	PROPN
elp-56858	146	26	on	on	ADP
elp-56858	146	27	the	the	DET
elp-56858	146	28	administration	administration	NOUN
elp-56858	146	29	of	of	ADP
elp-56858	146	30	the	the	DET
elp-56858	146	31	use	use	NOUN
elp-56858	146	32	of	of	ADP
elp-56858	146	33	maritime	maritime	ADJ
elp-56858	146	34	areas	area	NOUN
elp-56858	146	35	”	"	PUNCT
elp-56858	146	36	to	to	PART
elp-56858	146	37	add	add	VERB
elp-56858	146	38	:	:	PUNCT
elp-56858	146	39	following	follow	VERB
elp-56858	146	40	the	the	DET
elp-56858	146	41	transfer	transfer	NOUN
elp-56858	146	42	of	of	ADP
elp-56858	146	43	maritime	maritime	ADJ
elp-56858	146	44	area	area	NOUN
elp-56858	146	45	usage	usage	NOUN
elp-56858	146	46	fee	fee	NOUN
elp-56858	146	47	collection	collection	NOUN
elp-56858	146	48	responsibilities	responsibility	NOUN
elp-56858	146	49	to	to	ADP
elp-56858	146	50	tax	tax	NOUN
elp-56858	146	51	authorities	authority	NOUN
elp-56858	146	52	,	,	PUNCT
elp-56858	146	53	tax	tax	NOUN
elp-56858	146	54	authorities	authority	NOUN
elp-56858	146	55	shall	shall	AUX
elp-56858	146	56	serve	serve	VERB
elp-56858	146	57	as	as	ADP
elp-56858	146	58	the	the	DET
elp-56858	146	59	entity	entity	NOUN
elp-56858	146	60	issuing	issue	VERB
elp-56858	146	61	administrative	administrative	ADJ
elp-56858	146	62	decisions	decision	NOUN
elp-56858	146	63	.	.	PUNCT
elp-56858	147	1	pursuant	pursuant	ADJ
elp-56858	147	2	to	to	ADP
elp-56858	147	3	article	article	NOUN
elp-56858	147	4	53	53	NUM
elp-56858	147	5	of	of	ADP
elp-56858	147	6	the	the	DET
elp-56858	147	7	“	"	PUNCT
elp-56858	147	8	administrative	administrative	ADJ
elp-56858	147	9	compulsory	compulsory	ADJ
elp-56858	147	10	law	law	NOUN
elp-56858	147	11	of	of	ADP
elp-56858	147	12	the	the	DET
elp-56858	147	13	people	people	NOUN
elp-56858	147	14	’s	’s	PART
elp-56858	147	15	republic	republic	PROPN
elp-56858	147	16	of	of	ADP
elp-56858	147	17	china	china	PROPN
elp-56858	147	18	”	"	PUNCT
elp-56858	147	19	and	and	CCONJ
elp-56858	147	20	relevant	relevant	ADJ
elp-56858	147	21	provisions	provision	NOUN
elp-56858	147	22	of	of	ADP
elp-56858	147	23	the	the	DET
elp-56858	147	24	“	"	PUNCT
elp-56858	147	25	non	non	ADJ
elp-56858	147	26	-	-	ADJ
elp-56858	147	27	tax	tax	ADJ
elp-56858	147	28	revenue	revenue	NOUN
elp-56858	147	29	collection	collection	NOUN
elp-56858	147	30	and	and	CCONJ
elp-56858	147	31	management	management	NOUN
elp-56858	147	32	law	law	NOUN
elp-56858	147	33	”	"	PUNCT
elp-56858	147	34	(	(	PUNCT
elp-56858	147	35	proposed	propose	VERB
elp-56858	147	36	)	)	PUNCT
elp-56858	147	37	,	,	PUNCT
elp-56858	147	38	they	they	PRON
elp-56858	147	39	shall	shall	AUX
elp-56858	147	40	exercise	exercise	VERB
elp-56858	147	41	collection	collection	NOUN
elp-56858	147	42	authority	authority	NOUN
elp-56858	147	43	,	,	PUNCT
elp-56858	147	44	fee	fee	NOUN
elp-56858	147	45	determination	determination	NOUN
elp-56858	147	46	authority	authority	NOUN
elp-56858	147	47	,	,	PUNCT
elp-56858	147	48	and	and	CCONJ
elp-56858	147	49	the	the	DET
elp-56858	147	50	right	right	NOUN
elp-56858	147	51	to	to	PART
elp-56858	147	52	apply	apply	VERB
elp-56858	147	53	for	for	ADP
elp-56858	147	54	court	court	NOUN
elp-56858	147	55	-	-	PUNCT
elp-56858	147	56	enforced	enforce	VERB
elp-56858	147	57	execution	execution	NOUN
elp-56858	147	58	.	.	PUNCT
elp-56858	148	1	the	the	DET
elp-56858	148	2	natural	natural	ADJ
elp-56858	148	3	resources	resource	NOUN
elp-56858	148	4	department	department	NOUN
elp-56858	148	5	(	(	PUNCT
elp-56858	148	6	marine	marine	PROPN
elp-56858	148	7	authority	authority	NOUN
elp-56858	148	8	)	)	PUNCT
elp-56858	148	9	shall	shall	AUX
elp-56858	148	10	be	be	AUX
elp-56858	148	11	responsible	responsible	ADJ
elp-56858	148	12	for	for	ADP
elp-56858	148	13	assisting	assist	VERB
elp-56858	148	14	in	in	ADP
elp-56858	148	15	the	the	DET
elp-56858	148	16	cancelation	cancelation	NOUN
elp-56858	148	17	of	of	ADP
elp-56858	148	18	certificates	certificate	NOUN
elp-56858	148	19	,	,	PUNCT
elp-56858	148	20	the	the	DET
elp-56858	148	21	recovery	recovery	NOUN
elp-56858	148	22	of	of	ADP
elp-56858	148	23	maritime	maritime	ADJ
elp-56858	148	24	use	use	NOUN
elp-56858	148	25	rights	right	NOUN
elp-56858	148	26	,	,	PUNCT
elp-56858	148	27	and	and	CCONJ
elp-56858	148	28	the	the	DET
elp-56858	148	29	provision	provision	NOUN
elp-56858	148	30	of	of	ADP
elp-56858	148	31	information	information	NOUN
elp-56858	148	32	to	to	PART
elp-56858	148	33	facilitate	facilitate	VERB
elp-56858	148	34	enforcement	enforcement	NOUN
elp-56858	148	35	,	,	PUNCT
elp-56858	148	36	such	such	ADJ
elp-56858	148	37	as	as	ADP
elp-56858	148	38	the	the	DET
elp-56858	148	39	location	location	NOUN
elp-56858	148	40	of	of	ADP
elp-56858	148	41	maritime	maritime	ADJ
elp-56858	148	42	facilities	facility	NOUN
elp-56858	148	43	and	and	CCONJ
elp-56858	148	44	the	the	DET
elp-56858	148	45	status	status	NOUN
elp-56858	148	46	of	of	ADP
elp-56858	148	47	use	use	NOUN
elp-56858	148	48	rights	right	NOUN
elp-56858	148	49	mortgages	mortgage	NOUN
elp-56858	148	50	,	,	PUNCT
elp-56858	148	51	thereby	thereby	ADV
elp-56858	148	52	fulfilling	fulfil	VERB
elp-56858	148	53	its	its	PRON
elp-56858	148	54	duties	duty	NOUN
elp-56858	148	55	as	as	ADP
elp-56858	148	56	the	the	DET
elp-56858	148	57	owner	owner	NOUN
elp-56858	148	58	of	of	ADP
elp-56858	148	59	state	state	NOUN
elp-56858	148	60	-	-	PUNCT
elp-56858	148	61	owned	own	VERB
elp-56858	148	62	natural	natural	ADJ
elp-56858	148	63	resource	resource	NOUN
elp-56858	148	64	assets	asset	NOUN
elp-56858	148	65	.	.	PUNCT
elp-56858	149	1	simultaneously	simultaneously	ADV
elp-56858	149	2	,	,	PUNCT
elp-56858	149	3	the	the	DET
elp-56858	149	4	law	law	NOUN
elp-56858	149	5	incorporates	incorporate	VERB
elp-56858	149	6	derivative	derivative	ADJ
elp-56858	149	7	provisions	provision	NOUN
elp-56858	149	8	explicitly	explicitly	ADV
elp-56858	149	9	referencing	reference	VERB
elp-56858	149	10	the	the	DET
elp-56858	149	11	procedures	procedure	NOUN
elp-56858	149	12	for	for	ADP
elp-56858	149	13	“	"	PUNCT
elp-56858	149	14	enforcement	enforcement	NOUN
elp-56858	149	15	of	of	ADP
elp-56858	149	16	monetary	monetary	ADJ
elp-56858	149	17	claims	claim	NOUN
elp-56858	149	18	”	"	PUNCT
elp-56858	149	19	under	under	ADP
elp-56858	149	20	the	the	DET
elp-56858	149	21	tax	tax	NOUN
elp-56858	149	22	collection	collection	NOUN
elp-56858	149	23	and	and	CCONJ
elp-56858	149	24	administration	administration	NOUN
elp-56858	149	25	law	law	NOUN
elp-56858	149	26	of	of	ADP
elp-56858	149	27	the	the	DET
elp-56858	149	28	people	people	NOUN
elp-56858	149	29	’s	’s	PART
elp-56858	149	30	republic	republic	NOUN
elp-56858	149	31	of	of	ADP
elp-56858	149	32	china	china	PROPN
elp-56858	149	33	.	.	PUNCT
elp-56858	150	1	this	this	DET
elp-56858	150	2	approach	approach	NOUN
elp-56858	150	3	maintains	maintain	VERB
elp-56858	150	4	the	the	DET
elp-56858	150	5	integrity	integrity	NOUN
elp-56858	150	6	of	of	ADP
elp-56858	150	7	the	the	DET
elp-56858	150	8	fiscal	fiscal	ADJ
elp-56858	150	9	legal	legal	ADJ
elp-56858	150	10	system	system	NOUN
elp-56858	150	11	while	while	SCONJ
elp-56858	150	12	reducing	reduce	VERB
elp-56858	150	13	legislative	legislative	ADJ
elp-56858	150	14	costs	cost	NOUN
elp-56858	150	15	,	,	PUNCT
elp-56858	150	16	aligning	align	VERB
elp-56858	150	17	with	with	ADP
elp-56858	150	18	the	the	DET
elp-56858	150	19	core	core	NOUN
elp-56858	150	20	requirement	requirement	NOUN
elp-56858	150	21	of	of	ADP
elp-56858	150	22	“	"	PUNCT
elp-56858	150	23	systematizing	systematize	VERB
elp-56858	150	24	rules	rule	NOUN
elp-56858	150	25	”	"	PUNCT
elp-56858	150	26	for	for	ADP
elp-56858	150	27	non	non	ADJ
elp-56858	150	28	-	-	ADJ
elp-56858	150	29	tax	tax	ADJ
elp-56858	150	30	revenue	revenue	NOUN
elp-56858	150	31	governance	governance	NOUN
elp-56858	150	32	(	(	PUNCT
elp-56858	150	33	lyu	lyu	NOUN
elp-56858	150	34	,	,	PUNCT
elp-56858	150	35	n.	n.	PROPN
elp-56858	150	36	n.	n.	PROPN
elp-56858	150	37	,	,	PUNCT
elp-56858	150	38	&	&	CCONJ
elp-56858	150	39	pan	pan	PROPN
elp-56858	150	40	,	,	PUNCT
elp-56858	150	41	l.	l.	PROPN
elp-56858	150	42	,	,	PUNCT
elp-56858	150	43	2024	2024	NUM
elp-56858	150	44	)	)	PUNCT
elp-56858	150	45	.	.	PUNCT
elp-56858	151	1	www.scholink.org/ojs/index.php/elp	www.scholink.org/ojs/index.php/elp	NOUN
elp-56858	151	2	economics	economic	NOUN
elp-56858	151	3	,	,	PUNCT
elp-56858	151	4	law	law	NOUN
elp-56858	151	5	and	and	CCONJ
elp-56858	151	6	policy	policy	NOUN
elp-56858	151	7	vol	vol	NOUN
elp-56858	151	8	.	.	PROPN
elp-56858	151	9	8	8	NUM
elp-56858	151	10	,	,	PUNCT
elp-56858	151	11	no	no	INTJ
elp-56858	151	12	.	.	NOUN
elp-56858	151	13	2	2	NUM
elp-56858	151	14	,	,	PUNCT
elp-56858	151	15	2025	2025	NUM
elp-56858	151	16	published	publish	VERB
elp-56858	151	17	by	by	ADP
elp-56858	151	18	scholink	scholink	PROPN
elp-56858	151	19	inc	inc	PROPN
elp-56858	151	20	.	.	PROPN
elp-56858	151	21	295	295	NUM
elp-56858	151	22	a	a	DET
elp-56858	151	23	dedicated	dedicated	ADJ
elp-56858	151	24	provision	provision	NOUN
elp-56858	151	25	is	be	AUX
elp-56858	151	26	added	add	VERB
elp-56858	151	27	to	to	ADP
elp-56858	151	28	the	the	DET
elp-56858	151	29	administrative	administrative	ADJ
elp-56858	151	30	compulsory	compulsory	ADJ
elp-56858	151	31	law	law	NOUN
elp-56858	151	32	of	of	ADP
elp-56858	151	33	the	the	DET
elp-56858	151	34	people	people	NOUN
elp-56858	151	35	’s	’s	PART
elp-56858	151	36	republic	republic	NOUN
elp-56858	151	37	of	of	ADP
elp-56858	151	38	china	china	PROPN
elp-56858	151	39	:	:	PUNCT
elp-56858	151	40	“	"	PUNCT
elp-56858	151	41	following	follow	VERB
elp-56858	151	42	the	the	DET
elp-56858	151	43	transfer	transfer	NOUN
elp-56858	151	44	of	of	ADP
elp-56858	151	45	non	non	ADJ
elp-56858	151	46	-	-	ADJ
elp-56858	151	47	tax	tax	ADJ
elp-56858	151	48	revenue	revenue	NOUN
elp-56858	151	49	collection	collection	NOUN
elp-56858	151	50	responsibilities	responsibility	NOUN
elp-56858	151	51	,	,	PUNCT
elp-56858	151	52	the	the	DET
elp-56858	151	53	authority	authority	NOUN
elp-56858	151	54	to	to	PART
elp-56858	151	55	apply	apply	VERB
elp-56858	151	56	for	for	ADP
elp-56858	151	57	court	court	NOUN
elp-56858	151	58	-	-	PUNCT
elp-56858	151	59	enforced	enforce	VERB
elp-56858	151	60	execution	execution	NOUN
elp-56858	151	61	shall	shall	AUX
elp-56858	151	62	be	be	AUX
elp-56858	151	63	concurrently	concurrently	ADV
elp-56858	151	64	transferred	transfer	VERB
elp-56858	151	65	to	to	ADP
elp-56858	151	66	the	the	DET
elp-56858	151	67	receiving	receive	VERB
elp-56858	151	68	department	department	NOUN
elp-56858	151	69	along	along	ADP
elp-56858	151	70	with	with	ADP
elp-56858	151	71	the	the	DET
elp-56858	151	72	collection	collection	NOUN
elp-56858	151	73	authority	authority	NOUN
elp-56858	151	74	.	.	PUNCT
elp-56858	152	1	when	when	SCONJ
elp-56858	152	2	tax	tax	NOUN
elp-56858	152	3	authorities	authority	NOUN
elp-56858	152	4	apply	apply	VERB
elp-56858	152	5	for	for	ADP
elp-56858	152	6	enforcement	enforcement	NOUN
elp-56858	152	7	regarding	regard	VERB
elp-56858	152	8	cases	case	NOUN
elp-56858	152	9	of	of	ADP
elp-56858	152	10	non	non	ADJ
elp-56858	152	11	-	-	NOUN
elp-56858	152	12	payment	payment	NOUN
elp-56858	152	13	of	of	ADP
elp-56858	152	14	maritime	maritime	ADJ
elp-56858	152	15	area	area	NOUN
elp-56858	152	16	usage	usage	NOUN
elp-56858	152	17	fees	fee	NOUN
elp-56858	152	18	,	,	PUNCT
elp-56858	152	19	they	they	PRON
elp-56858	152	20	need	need	AUX
elp-56858	152	21	not	not	PART
elp-56858	152	22	obtain	obtain	VERB
elp-56858	152	23	separate	separate	ADJ
elp-56858	152	24	legal	legal	ADJ
elp-56858	152	25	authorization	authorization	NOUN
elp-56858	152	26	;	;	PUNCT
elp-56858	152	27	they	they	PRON
elp-56858	152	28	may	may	AUX
elp-56858	152	29	initiate	initiate	VERB
elp-56858	152	30	procedures	procedure	NOUN
elp-56858	152	31	based	base	VERB
elp-56858	152	32	solely	solely	ADV
elp-56858	152	33	on	on	ADP
elp-56858	152	34	the	the	DET
elp-56858	152	35	collection	collection	NOUN
elp-56858	152	36	decision	decision	NOUN
elp-56858	152	37	document	document	NOUN
elp-56858	152	38	and	and	CCONJ
elp-56858	152	39	fee	fee	NOUN
elp-56858	152	40	assessment	assessment	NOUN
elp-56858	152	41	materials	material	NOUN
elp-56858	152	42	.	.	PUNCT
elp-56858	152	43	”	"	PUNCT
elp-56858	153	1	this	this	DET
elp-56858	153	2	measure	measure	NOUN
elp-56858	153	3	complies	comply	VERB
elp-56858	153	4	with	with	ADP
elp-56858	153	5	the	the	DET
elp-56858	153	6	statutory	statutory	ADJ
elp-56858	153	7	requirement	requirement	NOUN
elp-56858	153	8	for	for	ADP
elp-56858	153	9	administrative	administrative	ADJ
elp-56858	153	10	enforcement	enforcement	NOUN
elp-56858	153	11	authority	authority	NOUN
elp-56858	153	12	,	,	PUNCT
elp-56858	153	13	which	which	PRON
elp-56858	153	14	must	must	AUX
elp-56858	153	15	be	be	AUX
elp-56858	153	16	explicitly	explicitly	ADV
elp-56858	153	17	granted	grant	VERB
elp-56858	153	18	by	by	ADP
elp-56858	153	19	law	law	NOUN
elp-56858	153	20	and	and	CCONJ
elp-56858	153	21	can	can	AUX
elp-56858	153	22	not	not	PART
elp-56858	153	23	be	be	AUX
elp-56858	153	24	transferred	transfer	VERB
elp-56858	153	25	or	or	CCONJ
elp-56858	153	26	created	create	VERB
elp-56858	153	27	through	through	ADP
elp-56858	153	28	policy	policy	NOUN
elp-56858	153	29	documents	document	NOUN
elp-56858	153	30	.	.	PUNCT
elp-56858	154	1	4.3.1.2	4.3.1.2	NUM
elp-56858	154	2	establishing	establish	VERB
elp-56858	154	3	a	a	DET
elp-56858	154	4	cross	cross	ADJ
elp-56858	154	5	-	-	ADJ
elp-56858	154	6	departmental	departmental	ADJ
elp-56858	154	7	collaborative	collaborative	ADJ
elp-56858	154	8	enforcement	enforcement	NOUN
elp-56858	154	9	system	system	NOUN
elp-56858	154	10	to	to	PART
elp-56858	154	11	align	align	VERB
elp-56858	154	12	with	with	ADP
elp-56858	154	13	the	the	DET
elp-56858	154	14	natural	natural	ADJ
elp-56858	154	15	resources	resource	NOUN
elp-56858	154	16	management	management	NOUN
elp-56858	154	17	framework	framework	NOUN
elp-56858	154	18	drawing	draw	VERB
elp-56858	154	19	on	on	ADP
elp-56858	154	20	the	the	DET
elp-56858	154	21	logic	logic	NOUN
elp-56858	154	22	of	of	ADP
elp-56858	154	23	authority	authority	NOUN
elp-56858	154	24	and	and	CCONJ
elp-56858	154	25	responsibility	responsibility	NOUN
elp-56858	154	26	allocation	allocation	NOUN
elp-56858	154	27	in	in	ADP
elp-56858	154	28	the	the	DET
elp-56858	154	29	“	"	PUNCT
elp-56858	154	30	tax	tax	NOUN
elp-56858	154	31	department	department	NOUN
elp-56858	154	32	implementation	implementation	NOUN
elp-56858	154	33	model	model	NOUN
elp-56858	154	34	”	"	PUNCT
elp-56858	154	35	for	for	ADP
elp-56858	154	36	non	non	ADJ
elp-56858	154	37	-	-	ADJ
elp-56858	154	38	tax	tax	ADJ
elp-56858	154	39	revenues	revenue	NOUN
elp-56858	154	40	(	(	PUNCT
elp-56858	154	41	shi	shi	PROPN
elp-56858	154	42	,	,	PUNCT
elp-56858	154	43	z.	z.	PROPN
elp-56858	154	44	w.	w.	PROPN
elp-56858	154	45	,	,	PUNCT
elp-56858	154	46	&	&	CCONJ
elp-56858	154	47	xue	xue	PROPN
elp-56858	154	48	,	,	PUNCT
elp-56858	154	49	h.	h.	PROPN
elp-56858	154	50	t.	t.	PROPN
elp-56858	154	51	,	,	PUNCT
elp-56858	154	52	2023	2023	NUM
elp-56858	154	53	)	)	PUNCT
elp-56858	154	54	,	,	PUNCT
elp-56858	154	55	and	and	CCONJ
elp-56858	154	56	aligning	align	VERB
elp-56858	154	57	with	with	ADP
elp-56858	154	58	the	the	DET
elp-56858	154	59	management	management	NOUN
elp-56858	154	60	system	system	NOUN
elp-56858	154	61	reform	reform	NOUN
elp-56858	154	62	requirement	requirement	NOUN
elp-56858	154	63	that	that	SCONJ
elp-56858	154	64	“	"	PUNCT
elp-56858	154	65	matters	matter	NOUN
elp-56858	154	66	of	of	ADP
elp-56858	154	67	the	the	DET
elp-56858	154	68	same	same	ADJ
elp-56858	154	69	category	category	NOUN
elp-56858	154	70	should	should	AUX
elp-56858	154	71	in	in	ADP
elp-56858	154	72	principle	principle	NOUN
elp-56858	154	73	be	be	AUX
elp-56858	154	74	coordinated	coordinate	VERB
elp-56858	154	75	by	by	ADP
elp-56858	154	76	a	a	DET
elp-56858	154	77	single	single	ADJ
elp-56858	154	78	department	department	NOUN
elp-56858	154	79	”	"	PUNCT
elp-56858	154	80	for	for	ADP
elp-56858	154	81	natural	natural	ADJ
elp-56858	154	82	resources	resource	NOUN
elp-56858	155	1	,	,	PUNCT
elp-56858	155	2	the	the	DET
elp-56858	155	3	measures	measure	NOUN
elp-56858	155	4	for	for	ADP
elp-56858	155	5	collaborative	collaborative	ADJ
elp-56858	155	6	collection	collection	NOUN
elp-56858	155	7	of	of	ADP
elp-56858	155	8	sea	sea	NOUN
elp-56858	155	9	area	area	NOUN
elp-56858	155	10	usage	usage	NOUN
elp-56858	155	11	fees	fee	NOUN
elp-56858	155	12	were	be	AUX
elp-56858	155	13	formulated	formulate	VERB
elp-56858	155	14	.	.	PUNCT
elp-56858	156	1	these	these	DET
elp-56858	156	2	measures	measure	NOUN
elp-56858	156	3	clarify	clarify	VERB
elp-56858	156	4	the	the	DET
elp-56858	156	5	core	core	ADJ
elp-56858	156	6	boundaries	boundary	NOUN
elp-56858	156	7	of	of	ADP
elp-56858	156	8	authority	authority	NOUN
elp-56858	156	9	and	and	CCONJ
elp-56858	156	10	responsibility	responsibility	NOUN
elp-56858	156	11	between	between	ADP
elp-56858	156	12	tax	tax	NOUN
elp-56858	156	13	departments	department	NOUN
elp-56858	156	14	and	and	CCONJ
elp-56858	156	15	natural	natural	ADJ
elp-56858	156	16	resources	resource	NOUN
elp-56858	156	17	departments	department	NOUN
elp-56858	156	18	(	(	PUNCT
elp-56858	156	19	marine	marine	ADJ
elp-56858	156	20	authorities	authority	NOUN
elp-56858	156	21	):	):	PUNCT
elp-56858	156	22	tax	tax	NOUN
elp-56858	156	23	authorities	authority	NOUN
elp-56858	156	24	uniformly	uniformly	ADV
elp-56858	156	25	exercise	exercise	VERB
elp-56858	156	26	collection	collection	NOUN
elp-56858	156	27	authority	authority	NOUN
elp-56858	156	28	,	,	PUNCT
elp-56858	156	29	payment	payment	NOUN
elp-56858	156	30	reminder	reminder	NOUN
elp-56858	156	31	authority	authority	NOUN
elp-56858	156	32	,	,	PUNCT
elp-56858	156	33	and	and	CCONJ
elp-56858	156	34	the	the	DET
elp-56858	156	35	right	right	NOUN
elp-56858	156	36	to	to	PART
elp-56858	156	37	apply	apply	VERB
elp-56858	156	38	for	for	ADP
elp-56858	156	39	compulsory	compulsory	ADJ
elp-56858	156	40	collection	collection	NOUN
elp-56858	156	41	,	,	PUNCT
elp-56858	156	42	responsible	responsible	ADJ
elp-56858	156	43	for	for	ADP
elp-56858	156	44	core	core	NOUN
elp-56858	156	45	processes	process	NOUN
elp-56858	156	46	including	include	VERB
elp-56858	156	47	fee	fee	NOUN
elp-56858	156	48	amount	amount	NOUN
elp-56858	156	49	determination	determination	NOUN
elp-56858	156	50	,	,	PUNCT
elp-56858	156	51	collection	collection	NOUN
elp-56858	156	52	and	and	CCONJ
elp-56858	156	53	deposit	deposit	NOUN
elp-56858	156	54	,	,	PUNCT
elp-56858	156	55	and	and	CCONJ
elp-56858	156	56	investigation	investigation	NOUN
elp-56858	156	57	of	of	ADP
elp-56858	156	58	violations	violation	NOUN
elp-56858	156	59	;	;	PUNCT
elp-56858	156	60	natural	natural	ADJ
elp-56858	156	61	resources	resource	NOUN
elp-56858	156	62	departments	department	NOUN
elp-56858	156	63	(	(	PUNCT
elp-56858	156	64	marine	marine	ADJ
elp-56858	156	65	authorities	authority	NOUN
elp-56858	156	66	)	)	PUNCT
elp-56858	156	67	retain	retain	VERB
elp-56858	156	68	management	management	NOUN
elp-56858	156	69	functions	function	NOUN
elp-56858	156	70	including	include	VERB
elp-56858	156	71	maritime	maritime	ADJ
elp-56858	156	72	use	use	NOUN
elp-56858	156	73	approvals	approval	NOUN
elp-56858	156	74	,	,	PUNCT
elp-56858	156	75	title	title	NOUN
elp-56858	156	76	confirmation	confirmation	NOUN
elp-56858	156	77	,	,	PUNCT
elp-56858	156	78	and	and	CCONJ
elp-56858	156	79	purpose	purpose	NOUN
elp-56858	156	80	supervision	supervision	NOUN
elp-56858	156	81	,	,	PUNCT
elp-56858	156	82	while	while	SCONJ
elp-56858	156	83	assuming	assume	VERB
elp-56858	156	84	auxiliary	auxiliary	ADJ
elp-56858	156	85	enforcement	enforcement	NOUN
elp-56858	156	86	obligations	obligation	NOUN
elp-56858	156	87	.	.	PUNCT
elp-56858	157	1	these	these	PRON
elp-56858	157	2	include	include	VERB
elp-56858	157	3	:	:	PUNCT
elp-56858	157	4	forwarding	forward	VERB
elp-56858	157	5	title	title	NOUN
elp-56858	157	6	confirmation	confirmation	NOUN
elp-56858	157	7	data	datum	NOUN
elp-56858	157	8	and	and	CCONJ
elp-56858	157	9	maritime	maritime	ADJ
elp-56858	157	10	use	use	NOUN
elp-56858	157	11	status	status	NOUN
elp-56858	157	12	change	change	VERB
elp-56858	157	13	information	information	NOUN
elp-56858	157	14	within	within	ADP
elp-56858	157	15	3	3	NUM
elp-56858	157	16	working	working	NOUN
elp-56858	157	17	days	day	NOUN
elp-56858	157	18	;	;	PUNCT
elp-56858	157	19	completing	complete	VERB
elp-56858	157	20	maritime	maritime	ADJ
elp-56858	157	21	use	use	NOUN
elp-56858	157	22	right	right	ADJ
elp-56858	157	23	cancelations	cancelation	NOUN
elp-56858	157	24	within	within	ADP
elp-56858	157	25	10	10	NUM
elp-56858	157	26	working	work	VERB
elp-56858	157	27	days	day	NOUN
elp-56858	157	28	after	after	SCONJ
elp-56858	157	29	court	court	NOUN
elp-56858	157	30	rulings	ruling	NOUN
elp-56858	157	31	take	take	VERB
elp-56858	157	32	effect	effect	NOUN
elp-56858	157	33	.	.	PUNCT
elp-56858	158	1	this	this	PRON
elp-56858	158	2	establishes	establish	VERB
elp-56858	158	3	a	a	DET
elp-56858	158	4	collaborative	collaborative	ADJ
elp-56858	158	5	mechanism	mechanism	NOUN
elp-56858	158	6	featuring	feature	VERB
elp-56858	158	7	“	"	PUNCT
elp-56858	158	8	separation	separation	NOUN
elp-56858	158	9	of	of	ADP
elp-56858	158	10	collection	collection	NOUN
elp-56858	158	11	and	and	CCONJ
elp-56858	158	12	supervision	supervision	NOUN
elp-56858	158	13	with	with	ADP
elp-56858	158	14	clear	clear	ADJ
elp-56858	158	15	,	,	PUNCT
elp-56858	158	16	coordinated	coordinated	ADJ
elp-56858	158	17	responsibilities	responsibility	NOUN
elp-56858	158	18	.	.	PUNCT
elp-56858	158	19	”	"	PUNCT
elp-56858	159	1	leveraging	leverage	VERB
elp-56858	159	2	the	the	DET
elp-56858	159	3	unified	unified	ADJ
elp-56858	159	4	natural	natural	ADJ
elp-56858	159	5	resources	resource	NOUN
elp-56858	159	6	survey	survey	NOUN
elp-56858	159	7	and	and	CCONJ
elp-56858	159	8	monitoring	monitoring	NOUN
elp-56858	159	9	system	system	NOUN
elp-56858	159	10	,	,	PUNCT
elp-56858	159	11	the	the	DET
elp-56858	159	12	initiative	initiative	NOUN
elp-56858	159	13	integrates	integrate	VERB
elp-56858	159	14	title	title	NOUN
elp-56858	159	15	confirmation	confirmation	NOUN
elp-56858	159	16	data	datum	NOUN
elp-56858	159	17	from	from	ADP
elp-56858	159	18	marine	marine	ADJ
elp-56858	159	19	authorities	authority	NOUN
elp-56858	159	20	,	,	PUNCT
elp-56858	159	21	collection	collection	NOUN
elp-56858	159	22	data	datum	NOUN
elp-56858	159	23	from	from	ADP
elp-56858	159	24	tax	tax	NOUN
elp-56858	159	25	departments	department	NOUN
elp-56858	159	26	,	,	PUNCT
elp-56858	159	27	and	and	CCONJ
elp-56858	159	28	treasury	treasury	PROPN
elp-56858	159	29	deposit	deposit	NOUN
elp-56858	159	30	data	datum	NOUN
elp-56858	159	31	to	to	PART
elp-56858	159	32	establish	establish	VERB
elp-56858	159	33	a	a	DET
elp-56858	159	34	nationwide	nationwide	ADJ
elp-56858	159	35	“	"	PUNCT
elp-56858	159	36	marine	marine	ADJ
elp-56858	159	37	area	area	NOUN
elp-56858	159	38	usage	usage	NOUN
elp-56858	159	39	fee	fee	NOUN
elp-56858	159	40	collection	collection	NOUN
elp-56858	159	41	and	and	CCONJ
elp-56858	159	42	management	management	NOUN
elp-56858	159	43	information	information	NOUN
elp-56858	159	44	sharing	sharing	NOUN
elp-56858	159	45	platform	platform	NOUN
elp-56858	159	46	.	.	PUNCT
elp-56858	159	47	”	"	PUNCT
elp-56858	160	1	this	this	DET
elp-56858	160	2	platform	platform	NOUN
elp-56858	160	3	incorporates	incorporate	VERB
elp-56858	160	4	a	a	DET
elp-56858	160	5	risk	risk	NOUN
elp-56858	160	6	warning	warning	NOUN
elp-56858	160	7	module	module	NOUN
elp-56858	160	8	that	that	PRON
elp-56858	160	9	automatically	automatically	ADV
elp-56858	160	10	triggers	trigger	VERB
elp-56858	160	11	alerts	alert	NOUN
elp-56858	160	12	for	for	ADP
elp-56858	160	13	overdue	overdue	ADJ
elp-56858	160	14	payments	payment	NOUN
elp-56858	160	15	,	,	PUNCT
elp-56858	160	16	abnormal	abnormal	ADJ
elp-56858	160	17	fees	fee	NOUN
elp-56858	160	18	,	,	PUNCT
elp-56858	160	19	or	or	CCONJ
elp-56858	160	20	illegal	illegal	ADJ
elp-56858	160	21	maritime	maritime	ADJ
elp-56858	160	22	use	use	NOUN
elp-56858	160	23	—	—	PUNCT
elp-56858	160	24	drawing	draw	VERB
elp-56858	160	25	on	on	ADP
elp-56858	160	26	non	non	ADJ
elp-56858	160	27	-	-	ADJ
elp-56858	160	28	tax	tax	ADJ
elp-56858	160	29	revenue	revenue	NOUN
elp-56858	160	30	risk	risk	NOUN
elp-56858	160	31	management	management	NOUN
elp-56858	160	32	mechanisms	mechanism	NOUN
elp-56858	160	33	and	and	CCONJ
elp-56858	160	34	dynamic	dynamic	ADJ
elp-56858	160	35	natural	natural	ADJ
elp-56858	160	36	resources	resource	NOUN
elp-56858	160	37	monitoring	monitoring	NOUN
elp-56858	160	38	tools	tool	NOUN
elp-56858	160	39	—	—	PUNCT
elp-56858	160	40	to	to	PART
elp-56858	160	41	achieve	achieve	VERB
elp-56858	160	42	a	a	DET
elp-56858	160	43	closed	closed	ADJ
elp-56858	160	44	-	-	PUNCT
elp-56858	160	45	loop	loop	NOUN
elp-56858	160	46	management	management	NOUN
elp-56858	160	47	process	process	NOUN
elp-56858	160	48	:	:	PUNCT
elp-56858	160	49	“	"	PUNCT
elp-56858	160	50	fee	fee	NOUN
elp-56858	160	51	source	source	NOUN
elp-56858	160	52	monitoring	monitoring	NOUN
elp-56858	160	53	→	→	SYM
elp-56858	160	54	risk	risk	NOUN
elp-56858	160	55	identification	identification	NOUN
elp-56858	160	56	—	—	PUNCT
elp-56858	160	57	targeted	target	VERB
elp-56858	160	58	collection	collection	NOUN
elp-56858	160	59	—	—	PUNCT
elp-56858	160	60	usage	usage	NOUN
elp-56858	160	61	supervision	supervision	NOUN
elp-56858	160	62	.	.	PUNCT
elp-56858	160	63	”	"	PUNCT
elp-56858	161	1	implement	implement	VERB
elp-56858	161	2	a	a	DET
elp-56858	161	3	self	self	NOUN
elp-56858	161	4	-	-	PUNCT
elp-56858	161	5	declaration	declaration	NOUN
elp-56858	161	6	system	system	NOUN
elp-56858	161	7	for	for	ADP
elp-56858	161	8	payers	payer	NOUN
elp-56858	161	9	,	,	PUNCT
elp-56858	161	10	clarifying	clarify	VERB
elp-56858	161	11	their	their	PRON
elp-56858	161	12	responsibility	responsibility	NOUN
elp-56858	161	13	for	for	ADP
elp-56858	161	14	the	the	DET
elp-56858	161	15	authenticity	authenticity	NOUN
elp-56858	161	16	and	and	CCONJ
elp-56858	161	17	completeness	completeness	NOUN
elp-56858	161	18	of	of	ADP
elp-56858	161	19	declared	declare	VERB
elp-56858	161	20	information	information	NOUN
elp-56858	161	21	.	.	PUNCT
elp-56858	162	1	establish	establish	VERB
elp-56858	162	2	a	a	DET
elp-56858	162	3	joint	joint	ADJ
elp-56858	162	4	verification	verification	NOUN
elp-56858	162	5	mechanism	mechanism	NOUN
elp-56858	162	6	between	between	ADP
elp-56858	162	7	tax	tax	NOUN
elp-56858	162	8	and	and	CCONJ
elp-56858	162	9	natural	natural	ADJ
elp-56858	162	10	resources	resource	NOUN
elp-56858	162	11	departments	department	NOUN
elp-56858	162	12	,	,	PUNCT
elp-56858	162	13	shifting	shift	VERB
elp-56858	162	14	the	the	DET
elp-56858	162	15	focus	focus	NOUN
elp-56858	162	16	of	of	ADP
elp-56858	162	17	supervision	supervision	NOUN
elp-56858	162	18	to	to	ADP
elp-56858	162	19	post	post	ADJ
elp-56858	162	20	-	-	ADJ
elp-56858	162	21	event	event	ADJ
elp-56858	162	22	verification	verification	NOUN
elp-56858	162	23	.	.	PUNCT
elp-56858	163	1	this	this	PRON
elp-56858	163	2	aligns	align	VERB
elp-56858	163	3	with	with	ADP
elp-56858	163	4	the	the	DET
elp-56858	163	5	trend	trend	NOUN
elp-56858	163	6	of	of	ADP
elp-56858	163	7	streamlining	streamline	VERB
elp-56858	163	8	administration	administration	NOUN
elp-56858	163	9	,	,	PUNCT
elp-56858	163	10	delegating	delegate	VERB
elp-56858	163	11	power	power	NOUN
elp-56858	163	12	,	,	PUNCT
elp-56858	163	13	and	and	CCONJ
elp-56858	163	14	improving	improve	VERB
elp-56858	163	15	services	service	NOUN
elp-56858	163	16	,	,	PUNCT
elp-56858	163	17	as	as	ADV
elp-56858	163	18	well	well	ADV
elp-56858	163	19	as	as	ADP
elp-56858	163	20	the	the	DET
elp-56858	163	21	requirements	requirement	NOUN
elp-56858	163	22	for	for	ADP
elp-56858	163	23	comprehensive	comprehensive	ADJ
elp-56858	163	24	natural	natural	ADJ
elp-56858	163	25	resources	resource	NOUN
elp-56858	163	26	supervision	supervision	NOUN
elp-56858	163	27	.	.	PUNCT
elp-56858	164	1	www.scholink.org/ojs/index.php/elp	www.scholink.org/ojs/index.php/elp	NOUN
elp-56858	164	2	economics	economic	NOUN
elp-56858	164	3	,	,	PUNCT
elp-56858	164	4	law	law	NOUN
elp-56858	164	5	and	and	CCONJ
elp-56858	164	6	policy	policy	NOUN
elp-56858	164	7	vol	vol	NOUN
elp-56858	164	8	.	.	PROPN
elp-56858	164	9	8	8	NUM
elp-56858	164	10	,	,	PUNCT
elp-56858	164	11	no	no	INTJ
elp-56858	164	12	.	.	NOUN
elp-56858	164	13	2	2	NUM
elp-56858	164	14	,	,	PUNCT
elp-56858	164	15	2025	2025	NUM
elp-56858	164	16	published	publish	VERB
elp-56858	164	17	by	by	ADP
elp-56858	164	18	scholink	scholink	PROPN
elp-56858	164	19	inc	inc	PROPN
elp-56858	164	20	.	.	PROPN
elp-56858	164	21	296	296	NUM
elp-56858	164	22	4.3.2	4.3.2	NUM
elp-56858	164	23	improving	improve	VERB
elp-56858	164	24	the	the	DET
elp-56858	164	25	“	"	PUNCT
elp-56858	164	26	legislative	legislative	ADJ
elp-56858	164	27	revision	revision	NOUN
elp-56858	164	28	+	+	CCONJ
elp-56858	164	29	policy	policy	NOUN
elp-56858	164	30	coordination	coordination	NOUN
elp-56858	164	31	”	"	PUNCT
elp-56858	164	32	system	system	NOUN
elp-56858	164	33	currently	currently	ADV
elp-56858	164	34	,	,	PUNCT
elp-56858	164	35	most	most	ADJ
elp-56858	164	36	non	non	ADJ
elp-56858	164	37	-	-	ADJ
elp-56858	164	38	tax	tax	ADJ
elp-56858	164	39	revenue	revenue	NOUN
elp-56858	164	40	collection	collection	NOUN
elp-56858	164	41	regulations	regulation	NOUN
elp-56858	164	42	in	in	ADP
elp-56858	164	43	china	china	PROPN
elp-56858	164	44	remain	remain	VERB
elp-56858	164	45	at	at	ADP
elp-56858	164	46	the	the	DET
elp-56858	164	47	level	level	NOUN
elp-56858	164	48	of	of	ADP
elp-56858	164	49	departmental	departmental	ADJ
elp-56858	164	50	normative	normative	ADJ
elp-56858	164	51	documents	document	NOUN
elp-56858	164	52	or	or	CCONJ
elp-56858	164	53	local	local	ADJ
elp-56858	164	54	regulations	regulation	NOUN
elp-56858	164	55	.	.	PUNCT
elp-56858	165	1	to	to	PART
elp-56858	165	2	strengthen	strengthen	VERB
elp-56858	165	3	the	the	DET
elp-56858	165	4	hierarchical	hierarchical	ADJ
elp-56858	165	5	effectiveness	effectiveness	NOUN
elp-56858	165	6	of	of	ADP
elp-56858	165	7	policies	policy	NOUN
elp-56858	165	8	,	,	PUNCT
elp-56858	165	9	elevate	elevate	VERB
elp-56858	165	10	the	the	DET
elp-56858	165	11	“	"	PUNCT
elp-56858	165	12	measures	measure	NOUN
elp-56858	165	13	for	for	ADP
elp-56858	165	14	the	the	DET
elp-56858	165	15	collection	collection	NOUN
elp-56858	165	16	of	of	ADP
elp-56858	165	17	sea	sea	NOUN
elp-56858	165	18	area	area	NOUN
elp-56858	165	19	usage	usage	NOUN
elp-56858	165	20	fees	fee	NOUN
elp-56858	165	21	”	"	PUNCT
elp-56858	165	22	and	and	CCONJ
elp-56858	165	23	“	"	PUNCT
elp-56858	165	24	implementation	implementation	NOUN
elp-56858	165	25	rules	rule	NOUN
elp-56858	165	26	”	"	PUNCT
elp-56858	165	27	to	to	ADP
elp-56858	165	28	local	local	ADJ
elp-56858	165	29	government	government	NOUN
elp-56858	165	30	regulations	regulation	NOUN
elp-56858	165	31	.	.	PUNCT
elp-56858	166	1	clarify	clarify	VERB
elp-56858	166	2	the	the	DET
elp-56858	166	3	legal	legal	ADJ
elp-56858	166	4	responsibilities	responsibility	NOUN
elp-56858	166	5	for	for	ADP
elp-56858	166	6	cross	cross	ADJ
elp-56858	166	7	-	-	ADJ
elp-56858	166	8	departmental	departmental	ADJ
elp-56858	166	9	collaboration	collaboration	NOUN
elp-56858	166	10	and	and	CCONJ
elp-56858	166	11	establish	establish	VERB
elp-56858	166	12	disciplinary	disciplinary	ADJ
elp-56858	166	13	measures	measure	NOUN
elp-56858	166	14	—	—	PUNCT
elp-56858	166	15	such	such	ADJ
elp-56858	166	16	as	as	ADP
elp-56858	166	17	public	public	ADJ
elp-56858	166	18	censure	censure	NOUN
elp-56858	166	19	and	and	CCONJ
elp-56858	166	20	performance	performance	NOUN
elp-56858	166	21	point	point	NOUN
elp-56858	166	22	deductions	deduction	NOUN
elp-56858	166	23	—	—	PUNCT
elp-56858	166	24	for	for	ADP
elp-56858	166	25	departments	department	NOUN
elp-56858	166	26	that	that	PRON
elp-56858	166	27	fail	fail	VERB
elp-56858	166	28	to	to	PART
elp-56858	166	29	submit	submit	VERB
elp-56858	166	30	data	datum	NOUN
elp-56858	166	31	on	on	ADP
elp-56858	166	32	time	time	NOUN
elp-56858	166	33	or	or	CCONJ
elp-56858	166	34	refuse	refuse	VERB
elp-56858	166	35	to	to	PART
elp-56858	166	36	fulfill	fulfill	VERB
elp-56858	166	37	assistance	assistance	NOUN
elp-56858	166	38	obligations	obligation	NOUN
elp-56858	166	39	.	.	PUNCT
elp-56858	167	1	this	this	PRON
elp-56858	167	2	addresses	address	VERB
elp-56858	167	3	the	the	DET
elp-56858	167	4	shortcomings	shortcoming	NOUN
elp-56858	167	5	of	of	ADP
elp-56858	167	6	departmental	departmental	ADJ
elp-56858	167	7	normative	normative	ADJ
elp-56858	167	8	documents	document	NOUN
elp-56858	167	9	in	in	ADP
elp-56858	167	10	terms	term	NOUN
elp-56858	167	11	of	of	ADP
elp-56858	167	12	legal	legal	ADJ
elp-56858	167	13	efficacy	efficacy	NOUN
elp-56858	167	14	.	.	PUNCT
elp-56858	168	1	4.3.2.1	4.3.2.1	NUM
elp-56858	168	2	establishing	establish	VERB
elp-56858	168	3	a	a	DET
elp-56858	168	4	hierarchically	hierarchically	ADV
elp-56858	168	5	structured	structured	ADJ
elp-56858	168	6	legal	legal	ADJ
elp-56858	168	7	framework	framework	NOUN
elp-56858	168	8	to	to	PART
elp-56858	168	9	align	align	VERB
elp-56858	168	10	with	with	ADP
elp-56858	168	11	natural	natural	ADJ
elp-56858	168	12	resource	resource	NOUN
elp-56858	168	13	governance	governance	NOUN
elp-56858	168	14	following	follow	VERB
elp-56858	168	15	the	the	DET
elp-56858	168	16	widely	widely	ADV
elp-56858	168	17	held	hold	VERB
elp-56858	168	18	view	view	NOUN
elp-56858	168	19	that	that	SCONJ
elp-56858	168	20	“	"	PUNCT
elp-56858	168	21	the	the	DET
elp-56858	168	22	legitimacy	legitimacy	NOUN
elp-56858	168	23	of	of	ADP
elp-56858	168	24	non	non	ADJ
elp-56858	168	25	-	-	ADJ
elp-56858	168	26	tax	tax	ADJ
elp-56858	168	27	revenues	revenue	NOUN
elp-56858	168	28	requires	require	VERB
elp-56858	168	29	legal	legal	ADJ
elp-56858	168	30	implementation	implementation	NOUN
elp-56858	168	31	”	"	PUNCT
elp-56858	168	32	(	(	PUNCT
elp-56858	168	33	xu	xu	INTJ
elp-56858	168	34	,	,	PUNCT
elp-56858	168	35	d.	d.	PROPN
elp-56858	168	36	q.	q.	PROPN
elp-56858	168	37	,	,	PUNCT
elp-56858	168	38	2013	2013	NUM
elp-56858	168	39	)	)	PUNCT
elp-56858	168	40	,	,	PUNCT
elp-56858	168	41	promote	promote	VERB
elp-56858	168	42	the	the	DET
elp-56858	168	43	enactment	enactment	NOUN
elp-56858	168	44	of	of	ADP
elp-56858	168	45	a	a	DET
elp-56858	168	46	unified	unified	ADJ
elp-56858	168	47	national	national	ADJ
elp-56858	168	48	non	non	ADJ
elp-56858	168	49	-	-	ADJ
elp-56858	168	50	tax	tax	ADJ
elp-56858	168	51	revenue	revenue	NOUN
elp-56858	168	52	collection	collection	NOUN
elp-56858	168	53	and	and	CCONJ
elp-56858	168	54	management	management	NOUN
elp-56858	168	55	law	law	NOUN
elp-56858	168	56	.	.	PUNCT
elp-56858	169	1	incorporate	incorporate	VERB
elp-56858	169	2	maritime	maritime	ADJ
elp-56858	169	3	area	area	NOUN
elp-56858	169	4	usage	usage	NOUN
elp-56858	169	5	fees	fee	NOUN
elp-56858	169	6	into	into	ADP
elp-56858	169	7	this	this	DET
elp-56858	169	8	law	law	NOUN
elp-56858	169	9	to	to	PART
elp-56858	169	10	clarify	clarify	VERB
elp-56858	169	11	the	the	DET
elp-56858	169	12	definition	definition	NOUN
elp-56858	169	13	of	of	ADP
elp-56858	169	14	non	non	ADJ
elp-56858	169	15	-	-	ADJ
elp-56858	169	16	tax	tax	ADJ
elp-56858	169	17	revenues	revenue	NOUN
elp-56858	169	18	,	,	PUNCT
elp-56858	169	19	collection	collection	NOUN
elp-56858	169	20	principles	principle	NOUN
elp-56858	169	21	,	,	PUNCT
elp-56858	169	22	responsibilities	responsibility	NOUN
elp-56858	169	23	of	of	ADP
elp-56858	169	24	competent	competent	ADJ
elp-56858	169	25	authorities	authority	NOUN
elp-56858	169	26	,	,	PUNCT
elp-56858	169	27	and	and	CCONJ
elp-56858	169	28	oversight	oversight	NOUN
elp-56858	169	29	mechanisms	mechanism	NOUN
elp-56858	169	30	.	.	PUNCT
elp-56858	170	1	this	this	DET
elp-56858	170	2	addresses	address	VERB
elp-56858	170	3	the	the	DET
elp-56858	170	4	current	current	ADJ
elp-56858	170	5	“	"	PUNCT
elp-56858	170	6	insufficient	insufficient	ADJ
elp-56858	170	7	authority	authority	NOUN
elp-56858	170	8	”	"	PUNCT
elp-56858	170	9	stemming	stem	VERB
elp-56858	170	10	from	from	ADP
elp-56858	170	11	reliance	reliance	NOUN
elp-56858	170	12	on	on	ADP
elp-56858	170	13	administrative	administrative	ADJ
elp-56858	170	14	regulations	regulation	NOUN
elp-56858	170	15	.	.	PUNCT
elp-56858	171	1	simultaneously	simultaneously	ADV
elp-56858	171	2	revise	revise	VERB
elp-56858	171	3	the	the	DET
elp-56858	171	4	maritime	maritime	NOUN
elp-56858	171	5	areas	area	NOUN
elp-56858	171	6	use	use	VERB
elp-56858	171	7	administration	administration	NOUN
elp-56858	171	8	law	law	NOUN
elp-56858	171	9	of	of	ADP
elp-56858	171	10	the	the	DET
elp-56858	171	11	people	people	NOUN
elp-56858	171	12	’s	’s	PART
elp-56858	171	13	republic	republic	NOUN
elp-56858	171	14	of	of	ADP
elp-56858	171	15	china	china	PROPN
elp-56858	171	16	to	to	PART
elp-56858	171	17	remove	remove	VERB
elp-56858	171	18	outdated	outdated	ADJ
elp-56858	171	19	provisions	provision	NOUN
elp-56858	171	20	stating	state	VERB
elp-56858	171	21	“	"	PUNCT
elp-56858	171	22	the	the	DET
elp-56858	171	23	maritime	maritime	ADJ
elp-56858	171	24	department	department	NOUN
elp-56858	171	25	is	be	AUX
elp-56858	171	26	responsible	responsible	ADJ
elp-56858	171	27	for	for	ADP
elp-56858	171	28	collection	collection	NOUN
elp-56858	171	29	.	.	PUNCT
elp-56858	171	30	”	"	PUNCT
elp-56858	172	1	clarify	clarify	VERB
elp-56858	172	2	that	that	SCONJ
elp-56858	172	3	“	"	PUNCT
elp-56858	172	4	maritime	maritime	ADJ
elp-56858	172	5	areas	area	NOUN
elp-56858	172	6	use	use	VERB
elp-56858	172	7	fees	fee	NOUN
elp-56858	172	8	shall	shall	AUX
elp-56858	172	9	be	be	AUX
elp-56858	172	10	collected	collect	VERB
elp-56858	172	11	in	in	ADP
elp-56858	172	12	accordance	accordance	NOUN
elp-56858	172	13	with	with	ADP
elp-56858	172	14	the	the	DET
elp-56858	172	15	non	non	ADJ
elp-56858	172	16	-	-	ADJ
elp-56858	172	17	tax	tax	ADJ
elp-56858	172	18	revenue	revenue	NOUN
elp-56858	172	19	collection	collection	NOUN
elp-56858	172	20	and	and	CCONJ
elp-56858	172	21	management	management	NOUN
elp-56858	172	22	law	law	NOUN
elp-56858	172	23	,	,	PUNCT
elp-56858	172	24	with	with	ADP
elp-56858	172	25	tax	tax	NOUN
elp-56858	172	26	authorities	authority	NOUN
elp-56858	172	27	designated	designate	VERB
elp-56858	172	28	as	as	ADP
elp-56858	172	29	the	the	DET
elp-56858	172	30	statutory	statutory	ADJ
elp-56858	172	31	collection	collection	NOUN
elp-56858	172	32	entities	entity	NOUN
elp-56858	172	33	,	,	PUNCT
elp-56858	172	34	”	"	PUNCT
elp-56858	172	35	thereby	thereby	ADV
elp-56858	172	36	achieving	achieve	VERB
elp-56858	172	37	alignment	alignment	NOUN
elp-56858	172	38	between	between	ADP
elp-56858	172	39	higher	high	ADJ
elp-56858	172	40	-	-	PUNCT
elp-56858	172	41	level	level	NOUN
elp-56858	172	42	laws	law	NOUN
elp-56858	172	43	and	and	CCONJ
elp-56858	172	44	specialized	specialized	ADJ
elp-56858	172	45	legislation	legislation	NOUN
elp-56858	172	46	.	.	PUNCT
elp-56858	173	1	advance	advance	VERB
elp-56858	173	2	comprehensive	comprehensive	ADJ
elp-56858	173	3	legislation	legislation	NOUN
elp-56858	173	4	in	in	ADP
elp-56858	173	5	the	the	DET
elp-56858	173	6	natural	natural	ADJ
elp-56858	173	7	resources	resource	NOUN
elp-56858	173	8	sector	sector	NOUN
elp-56858	173	9	.	.	PUNCT
elp-56858	174	1	future	future	ADJ
elp-56858	174	2	integrated	integrate	VERB
elp-56858	174	3	natural	natural	ADJ
elp-56858	174	4	resources	resource	NOUN
elp-56858	174	5	laws	law	NOUN
elp-56858	174	6	should	should	AUX
elp-56858	174	7	establish	establish	VERB
elp-56858	174	8	common	common	ADJ
elp-56858	174	9	management	management	NOUN
elp-56858	174	10	rules	rule	NOUN
elp-56858	174	11	for	for	ADP
elp-56858	174	12	revenues	revenue	NOUN
elp-56858	174	13	from	from	ADP
elp-56858	174	14	the	the	DET
elp-56858	174	15	paid	pay	VERB
elp-56858	174	16	use	use	NOUN
elp-56858	174	17	of	of	ADP
elp-56858	174	18	natural	natural	ADJ
elp-56858	174	19	resources	resource	NOUN
elp-56858	174	20	,	,	PUNCT
elp-56858	174	21	including	include	VERB
elp-56858	174	22	maritime	maritime	ADJ
elp-56858	174	23	use	use	NOUN
elp-56858	174	24	fees	fee	NOUN
elp-56858	174	25	.	.	PUNCT
elp-56858	175	1	this	this	PRON
elp-56858	175	2	will	will	AUX
elp-56858	175	3	standardize	standardize	VERB
elp-56858	175	4	foundational	foundational	ADJ
elp-56858	175	5	issues	issue	NOUN
elp-56858	175	6	such	such	ADJ
elp-56858	175	7	as	as	ADP
elp-56858	175	8	collection	collection	NOUN
elp-56858	175	9	entities	entity	NOUN
elp-56858	175	10	,	,	PUNCT
elp-56858	175	11	assessment	assessment	NOUN
elp-56858	175	12	criteria	criterion	NOUN
elp-56858	175	13	,	,	PUNCT
elp-56858	175	14	and	and	CCONJ
elp-56858	175	15	distribution	distribution	NOUN
elp-56858	175	16	mechanisms	mechanism	NOUN
elp-56858	175	17	,	,	PUNCT
elp-56858	175	18	resolving	resolve	VERB
elp-56858	175	19	the	the	DET
elp-56858	175	20	current	current	ADJ
elp-56858	175	21	lack	lack	NOUN
elp-56858	175	22	of	of	ADP
elp-56858	175	23	coordination	coordination	NOUN
elp-56858	175	24	caused	cause	VERB
elp-56858	175	25	by	by	ADP
elp-56858	175	26	fragmented	fragmented	ADJ
elp-56858	175	27	legislation	legislation	NOUN
elp-56858	175	28	.	.	PUNCT
elp-56858	176	1	the	the	DET
elp-56858	176	2	npc	npc	PROPN
elp-56858	176	3	standing	standing	PROPN
elp-56858	176	4	committee	committee	PROPN
elp-56858	176	5	should	should	AUX
elp-56858	176	6	clarify	clarify	VERB
elp-56858	176	7	the	the	DET
elp-56858	176	8	relationship	relationship	NOUN
elp-56858	176	9	between	between	ADP
elp-56858	176	10	the	the	DET
elp-56858	176	11	maritime	maritime	NOUN
elp-56858	176	12	areas	area	NOUN
elp-56858	176	13	use	use	VERB
elp-56858	176	14	administration	administration	NOUN
elp-56858	176	15	law	law	NOUN
elp-56858	176	16	of	of	ADP
elp-56858	176	17	the	the	DET
elp-56858	176	18	people	people	NOUN
elp-56858	176	19	’s	’s	PART
elp-56858	176	20	republic	republic	PROPN
elp-56858	176	21	of	of	ADP
elp-56858	176	22	china	china	PROPN
elp-56858	176	23	,	,	PUNCT
elp-56858	176	24	the	the	DET
elp-56858	176	25	non	non	ADJ
elp-56858	176	26	-	-	ADJ
elp-56858	176	27	tax	tax	ADJ
elp-56858	176	28	revenue	revenue	NOUN
elp-56858	176	29	collection	collection	NOUN
elp-56858	176	30	and	and	CCONJ
elp-56858	176	31	management	management	NOUN
elp-56858	176	32	law	law	NOUN
elp-56858	176	33	,	,	PUNCT
elp-56858	176	34	and	and	CCONJ
elp-56858	176	35	the	the	DET
elp-56858	176	36	natural	natural	ADJ
elp-56858	176	37	resources	resource	NOUN
elp-56858	176	38	law	law	NOUN
elp-56858	176	39	(	(	PUNCT
elp-56858	176	40	proposed	propose	VERB
elp-56858	176	41	):	):	PUNCT
elp-56858	176	42	for	for	ADP
elp-56858	176	43	core	core	NOUN
elp-56858	176	44	matters	matter	NOUN
elp-56858	176	45	involving	involve	VERB
elp-56858	176	46	collection	collection	NOUN
elp-56858	176	47	authority	authority	NOUN
elp-56858	176	48	qualifications	qualification	NOUN
elp-56858	176	49	and	and	CCONJ
elp-56858	176	50	power	power	NOUN
elp-56858	176	51	allocation	allocation	NOUN
elp-56858	176	52	,	,	PUNCT
elp-56858	176	53	the	the	DET
elp-56858	176	54	general	general	ADJ
elp-56858	176	55	provisions	provision	NOUN
elp-56858	176	56	of	of	ADP
elp-56858	176	57	the	the	DET
elp-56858	176	58	non	non	ADJ
elp-56858	176	59	-	-	ADJ
elp-56858	176	60	tax	tax	ADJ
elp-56858	176	61	revenue	revenue	NOUN
elp-56858	176	62	collection	collection	NOUN
elp-56858	176	63	and	and	CCONJ
elp-56858	176	64	management	management	NOUN
elp-56858	176	65	law	law	NOUN
elp-56858	176	66	and	and	CCONJ
elp-56858	176	67	the	the	DET
elp-56858	176	68	natural	natural	ADJ
elp-56858	176	69	resources	resource	NOUN
elp-56858	176	70	law	law	NOUN
elp-56858	176	71	shall	shall	AUX
elp-56858	176	72	take	take	VERB
elp-56858	176	73	precedence	precedence	NOUN
elp-56858	176	74	.	.	PUNCT
elp-56858	177	1	for	for	ADP
elp-56858	177	2	special	special	ADJ
elp-56858	177	3	matters	matter	NOUN
elp-56858	177	4	concerning	concern	VERB
elp-56858	177	5	the	the	DET
elp-56858	177	6	characteristics	characteristic	NOUN
elp-56858	177	7	of	of	ADP
elp-56858	177	8	maritime	maritime	ADJ
elp-56858	177	9	use	use	NOUN
elp-56858	177	10	and	and	CCONJ
elp-56858	177	11	ownership	ownership	NOUN
elp-56858	177	12	management	management	NOUN
elp-56858	177	13	,	,	PUNCT
elp-56858	177	14	the	the	DET
elp-56858	177	15	special	special	ADJ
elp-56858	177	16	provisions	provision	NOUN
elp-56858	177	17	of	of	ADP
elp-56858	177	18	the	the	DET
elp-56858	177	19	maritime	maritime	NOUN
elp-56858	177	20	areas	area	NOUN
elp-56858	177	21	use	use	VERB
elp-56858	177	22	administration	administration	NOUN
elp-56858	177	23	law	law	NOUN
elp-56858	177	24	of	of	ADP
elp-56858	177	25	the	the	DET
elp-56858	177	26	people	people	NOUN
elp-56858	177	27	’s	’s	PART
elp-56858	177	28	republic	republic	PROPN
elp-56858	177	29	of	of	ADP
elp-56858	177	30	china	china	PROPN
elp-56858	177	31	shall	shall	AUX
elp-56858	177	32	apply	apply	VERB
elp-56858	177	33	,	,	PUNCT
elp-56858	177	34	resolving	resolve	VERB
elp-56858	177	35	the	the	DET
elp-56858	177	36	dilemma	dilemma	NOUN
elp-56858	177	37	of	of	ADP
elp-56858	177	38	conflicts	conflict	NOUN
elp-56858	177	39	between	between	ADP
elp-56858	177	40	special	special	ADJ
elp-56858	177	41	laws	law	NOUN
elp-56858	177	42	and	and	CCONJ
elp-56858	177	43	general	general	ADJ
elp-56858	177	44	laws	law	NOUN
elp-56858	177	45	.	.	PUNCT
elp-56858	178	1	4.3.2.2	4.3.2.2	NUM
elp-56858	178	2	refine	refine	VERB
elp-56858	178	3	policy	policy	NOUN
elp-56858	178	4	implementation	implementation	NOUN
elp-56858	178	5	rules	rule	NOUN
elp-56858	178	6	and	and	CCONJ
elp-56858	178	7	cost	cost	NOUN
elp-56858	178	8	constraints	constraint	NOUN
elp-56858	178	9	to	to	PART
elp-56858	178	10	implement	implement	VERB
elp-56858	178	11	the	the	DET
elp-56858	178	12	paid	pay	VERB
elp-56858	178	13	-	-	PUNCT
elp-56858	178	14	use	use	NOUN
elp-56858	178	15	system	system	NOUN
elp-56858	178	16	drawing	draw	VERB
elp-56858	178	17	on	on	ADP
elp-56858	178	18	canada	canada	PROPN
elp-56858	178	19	’s	’s	PART
elp-56858	178	20	fiscal	fiscal	ADJ
elp-56858	178	21	management	management	NOUN
elp-56858	178	22	act	act	NOUN
elp-56858	178	23	principles	principle	NOUN
elp-56858	178	24	of	of	ADP
elp-56858	178	25	“	"	PUNCT
elp-56858	178	26	charges	charge	NOUN
elp-56858	178	27	not	not	PART
elp-56858	178	28	exceeding	exceed	VERB
elp-56858	178	29	costs	cost	NOUN
elp-56858	178	30	”	"	PUNCT
elp-56858	178	31	and	and	CCONJ
elp-56858	178	32	“	"	PUNCT
elp-56858	178	33	classified	classified	ADJ
elp-56858	178	34	determination	determination	NOUN
elp-56858	178	35	standards	standard	NOUN
elp-56858	178	36	,	,	PUNCT
elp-56858	178	37	”	"	PUNCT
elp-56858	178	38	and	and	CCONJ
elp-56858	178	39	in	in	ADP
elp-56858	178	40	line	line	NOUN
elp-56858	178	41	with	with	ADP
elp-56858	178	42	the	the	DET
elp-56858	178	43	requirements	requirement	NOUN
elp-56858	178	44	of	of	ADP
elp-56858	178	45	the	the	DET
elp-56858	178	46	natural	natural	ADJ
elp-56858	178	47	resource	resource	NOUN
elp-56858	178	48	asset	asset	NOUN
elp-56858	178	49	www.scholink.org/ojs/index.php/elp	www.scholink.org/ojs/index.php/elp	NOUN
elp-56858	178	50	economics	economic	NOUN
elp-56858	178	51	,	,	PUNCT
elp-56858	178	52	law	law	NOUN
elp-56858	178	53	and	and	CCONJ
elp-56858	178	54	policy	policy	NOUN
elp-56858	178	55	vol	vol	NOUN
elp-56858	178	56	.	.	PROPN
elp-56858	178	57	8	8	NUM
elp-56858	178	58	,	,	PUNCT
elp-56858	178	59	no	no	INTJ
elp-56858	178	60	.	.	NOUN
elp-56858	178	61	2	2	NUM
elp-56858	178	62	,	,	PUNCT
elp-56858	178	63	2025	2025	NUM
elp-56858	178	64	published	publish	VERB
elp-56858	178	65	by	by	ADP
elp-56858	178	66	scholink	scholink	PROPN
elp-56858	178	67	inc	inc	PROPN
elp-56858	178	68	.	.	PROPN
elp-56858	178	69	297	297	NUM
elp-56858	178	70	paid	pay	VERB
elp-56858	178	71	-	-	PUNCT
elp-56858	178	72	use	use	NOUN
elp-56858	178	73	system	system	NOUN
elp-56858	178	74	reform	reform	NOUN
elp-56858	178	75	,	,	PUNCT
elp-56858	178	76	the	the	DET
elp-56858	178	77	“	"	PUNCT
elp-56858	178	78	detailed	detailed	ADJ
elp-56858	178	79	rules	rule	NOUN
elp-56858	178	80	for	for	ADP
elp-56858	178	81	the	the	DET
elp-56858	178	82	collection	collection	NOUN
elp-56858	178	83	of	of	ADP
elp-56858	178	84	maritime	maritime	ADJ
elp-56858	178	85	area	area	NOUN
elp-56858	178	86	usage	usage	NOUN
elp-56858	178	87	fees	fee	NOUN
elp-56858	178	88	”	"	PUNCT
elp-56858	178	89	were	be	AUX
elp-56858	178	90	formulated	formulate	VERB
elp-56858	178	91	.	.	PUNCT
elp-56858	179	1	these	these	DET
elp-56858	179	2	rules	rule	NOUN
elp-56858	179	3	clarify	clarify	VERB
elp-56858	179	4	three	three	NUM
elp-56858	179	5	core	core	NOUN
elp-56858	179	6	principles	principle	NOUN
elp-56858	179	7	:	:	PUNCT
elp-56858	179	8	first	first	ADV
elp-56858	179	9	,	,	PUNCT
elp-56858	179	10	classified	classified	ADJ
elp-56858	179	11	determination	determination	NOUN
elp-56858	179	12	standards	standard	NOUN
elp-56858	179	13	:	:	PUNCT
elp-56858	179	14	market	market	NOUN
elp-56858	179	15	value	value	NOUN
elp-56858	179	16	is	be	AUX
elp-56858	179	17	used	use	VERB
elp-56858	179	18	for	for	ADP
elp-56858	179	19	commercial	commercial	ADJ
elp-56858	179	20	maritime	maritime	ADJ
elp-56858	179	21	use	use	NOUN
elp-56858	179	22	,	,	PUNCT
elp-56858	179	23	actual	actual	ADJ
elp-56858	179	24	service	service	NOUN
elp-56858	179	25	costs	cost	NOUN
elp-56858	179	26	for	for	ADP
elp-56858	179	27	public	public	ADJ
elp-56858	179	28	welfare	welfare	NOUN
elp-56858	179	29	maritime	maritime	ADJ
elp-56858	179	30	use	use	NOUN
elp-56858	179	31	,	,	PUNCT
elp-56858	179	32	and	and	CCONJ
elp-56858	179	33	preferential	preferential	ADJ
elp-56858	179	34	rates	rate	NOUN
elp-56858	179	35	for	for	ADP
elp-56858	179	36	ecological	ecological	ADJ
elp-56858	179	37	protection	protection	NOUN
elp-56858	179	38	maritime	maritime	ADJ
elp-56858	179	39	use	use	NOUN
elp-56858	179	40	,	,	PUNCT
elp-56858	179	41	reflecting	reflect	VERB
elp-56858	179	42	the	the	DET
elp-56858	179	43	principle	principle	NOUN
elp-56858	179	44	of	of	ADP
elp-56858	179	45	“	"	PUNCT
elp-56858	179	46	equal	equal	ADJ
elp-56858	179	47	emphasis	emphasis	NOUN
elp-56858	179	48	on	on	ADP
elp-56858	179	49	protection	protection	NOUN
elp-56858	179	50	and	and	CCONJ
elp-56858	179	51	development	development	NOUN
elp-56858	179	52	.	.	PUNCT
elp-56858	179	53	”	"	PUNCT
elp-56858	180	1	second	second	ADJ
elp-56858	180	2	,	,	PUNCT
elp-56858	180	3	standardized	standardized	ADJ
elp-56858	180	4	refund	refund	NOUN
elp-56858	180	5	procedures	procedure	NOUN
elp-56858	180	6	distinguish	distinguish	VERB
elp-56858	180	7	between	between	ADP
elp-56858	180	8	erroneous	erroneous	ADJ
elp-56858	180	9	payments	payment	NOUN
elp-56858	180	10	,	,	PUNCT
elp-56858	180	11	policy	policy	NOUN
elp-56858	180	12	exemptions	exemption	NOUN
elp-56858	180	13	,	,	PUNCT
elp-56858	180	14	and	and	CCONJ
elp-56858	180	15	other	other	ADJ
elp-56858	180	16	scenarios	scenario	NOUN
elp-56858	180	17	,	,	PUNCT
elp-56858	180	18	specifying	specify	VERB
elp-56858	180	19	a	a	DET
elp-56858	180	20	30	30	NUM
elp-56858	180	21	-	-	PUNCT
elp-56858	180	22	day	day	NOUN
elp-56858	180	23	timeline	timeline	NOUN
elp-56858	180	24	and	and	CCONJ
elp-56858	180	25	required	required	ADJ
elp-56858	180	26	documentation	documentation	NOUN
elp-56858	180	27	for	for	ADP
elp-56858	180	28	the	the	DET
elp-56858	180	29	“	"	PUNCT
elp-56858	180	30	tax	tax	NOUN
elp-56858	180	31	preliminary	preliminary	ADJ
elp-56858	180	32	review	review	NOUN
elp-56858	180	33	—	—	PUNCT
elp-56858	180	34	finance	finance	NOUN
elp-56858	180	35	re	re	NOUN
elp-56858	180	36	-	-	NOUN
elp-56858	180	37	examination	examination	NOUN
elp-56858	180	38	—	—	PUNCT
elp-56858	180	39	treasury	treasury	NOUN
elp-56858	180	40	refund	refund	NOUN
elp-56858	180	41	"	"	PUNCT
elp-56858	180	42	process	process	NOUN
elp-56858	180	43	.	.	PUNCT
elp-56858	181	1	third	third	ADJ
elp-56858	181	2	,	,	PUNCT
elp-56858	181	3	a	a	DET
elp-56858	181	4	cost	cost	NOUN
elp-56858	181	5	accounting	accounting	NOUN
elp-56858	181	6	mechanism	mechanism	NOUN
elp-56858	181	7	mandates	mandate	NOUN
elp-56858	181	8	that	that	PRON
elp-56858	181	9	tax	tax	NOUN
elp-56858	181	10	authorities	authority	NOUN
elp-56858	181	11	,	,	PUNCT
elp-56858	181	12	in	in	ADP
elp-56858	181	13	collaboration	collaboration	NOUN
elp-56858	181	14	with	with	ADP
elp-56858	181	15	finance	finance	NOUN
elp-56858	181	16	and	and	CCONJ
elp-56858	181	17	natural	natural	ADJ
elp-56858	181	18	resources	resource	NOUN
elp-56858	181	19	departments	department	NOUN
elp-56858	181	20	,	,	PUNCT
elp-56858	181	21	periodically	periodically	ADV
elp-56858	181	22	calculate	calculate	VERB
elp-56858	181	23	collection	collection	NOUN
elp-56858	181	24	costs	cost	NOUN
elp-56858	181	25	,	,	PUNCT
elp-56858	181	26	strictly	strictly	ADV
elp-56858	181	27	prohibiting	prohibit	VERB
elp-56858	181	28	charges	charge	NOUN
elp-56858	181	29	exceeding	exceed	VERB
elp-56858	181	30	actual	actual	ADJ
elp-56858	181	31	costs	cost	NOUN
elp-56858	181	32	to	to	PART
elp-56858	181	33	ensure	ensure	VERB
elp-56858	181	34	the	the	DET
elp-56858	181	35	rationality	rationality	NOUN
elp-56858	181	36	of	of	ADP
elp-56858	181	37	levies	levy	NOUN
elp-56858	181	38	and	and	CCONJ
elp-56858	181	39	the	the	DET
elp-56858	181	40	realization	realization	NOUN
elp-56858	181	41	of	of	ADP
elp-56858	181	42	owner	owner	NOUN
elp-56858	181	43	’s	’s	PART
elp-56858	181	44	rights	right	NOUN
elp-56858	181	45	.	.	PUNCT
elp-56858	182	1	integrate	integrate	VERB
elp-56858	182	2	all	all	DET
elp-56858	182	3	revenues	revenue	NOUN
elp-56858	182	4	and	and	CCONJ
elp-56858	182	5	expenditures	expenditure	NOUN
elp-56858	182	6	from	from	ADP
elp-56858	182	7	the	the	DET
elp-56858	182	8	paid	pay	VERB
elp-56858	182	9	use	use	NOUN
elp-56858	182	10	of	of	ADP
elp-56858	182	11	maritime	maritime	ADJ
elp-56858	182	12	areas	area	NOUN
elp-56858	182	13	into	into	ADP
elp-56858	182	14	budget	budget	NOUN
elp-56858	182	15	management	management	NOUN
elp-56858	182	16	,	,	PUNCT
elp-56858	182	17	implementing	implement	VERB
elp-56858	182	18	a	a	DET
elp-56858	182	19	“	"	PUNCT
elp-56858	182	20	separate	separate	ADJ
elp-56858	182	21	revenue	revenue	NOUN
elp-56858	182	22	and	and	CCONJ
elp-56858	182	23	expenditure	expenditure	NOUN
elp-56858	182	24	”	"	PUNCT
elp-56858	182	25	system	system	NOUN
elp-56858	182	26	to	to	PART
elp-56858	182	27	ensure	ensure	VERB
elp-56858	182	28	funds	fund	NOUN
elp-56858	182	29	are	be	AUX
elp-56858	182	30	exclusively	exclusively	ADV
elp-56858	182	31	allocated	allocate	VERB
elp-56858	182	32	to	to	ADP
elp-56858	182	33	marine	marine	ADJ
elp-56858	182	34	ecological	ecological	ADJ
elp-56858	182	35	conservation	conservation	NOUN
elp-56858	182	36	and	and	CCONJ
elp-56858	182	37	restoration	restoration	NOUN
elp-56858	182	38	,	,	PUNCT
elp-56858	182	39	maritime	maritime	ADJ
elp-56858	182	40	resource	resource	NOUN
elp-56858	182	41	management	management	NOUN
elp-56858	182	42	,	,	PUNCT
elp-56858	182	43	and	and	CCONJ
elp-56858	182	44	other	other	ADJ
elp-56858	182	45	designated	designate	VERB
elp-56858	182	46	areas	area	NOUN
elp-56858	182	47	,	,	PUNCT
elp-56858	182	48	aligning	align	VERB
elp-56858	182	49	with	with	ADP
elp-56858	182	50	state	state	NOUN
elp-56858	182	51	-	-	PUNCT
elp-56858	182	52	owned	own	VERB
elp-56858	182	53	natural	natural	ADJ
elp-56858	182	54	resource	resource	NOUN
elp-56858	182	55	asset	asset	NOUN
elp-56858	182	56	revenue	revenue	NOUN
elp-56858	182	57	management	management	NOUN
elp-56858	182	58	requirements	requirement	NOUN
elp-56858	182	59	.	.	PUNCT
elp-56858	183	1	4.3.3	4.3.3	X
elp-56858	183	2	establish	establish	VERB
elp-56858	183	3	a	a	DET
elp-56858	183	4	“	"	PUNCT
elp-56858	183	5	unified	unified	ADJ
elp-56858	183	6	rules	rule	NOUN
elp-56858	183	7	+	+	CCONJ
elp-56858	183	8	judicial	judicial	ADJ
elp-56858	183	9	coordination	coordination	NOUN
elp-56858	183	10	+	+	CCONJ
elp-56858	183	11	grassroots	grassroots	ADJ
elp-56858	183	12	enforcement	enforcement	NOUN
elp-56858	183	13	+	+	CCONJ
elp-56858	183	14	legal	legal	ADJ
elp-56858	183	15	supervision	supervision	NOUN
elp-56858	183	16	”	"	PUNCT
elp-56858	183	17	safeguard	safeguard	NOUN
elp-56858	183	18	mechanism	mechanism	NOUN
elp-56858	183	19	issue	issue	NOUN
elp-56858	183	20	a	a	DET
elp-56858	183	21	special	special	ADJ
elp-56858	183	22	judicial	judicial	ADJ
elp-56858	183	23	interpretation	interpretation	NOUN
elp-56858	183	24	on	on	ADP
elp-56858	183	25	the	the	DET
elp-56858	183	26	collection	collection	NOUN
elp-56858	183	27	of	of	ADP
elp-56858	183	28	maritime	maritime	ADJ
elp-56858	183	29	use	use	NOUN
elp-56858	183	30	fees	fee	NOUN
elp-56858	183	31	and	and	CCONJ
elp-56858	183	32	establish	establish	VERB
elp-56858	183	33	a	a	DET
elp-56858	183	34	four	four	NUM
elp-56858	183	35	-	-	PUNCT
elp-56858	183	36	party	party	NOUN
elp-56858	183	37	joint	joint	ADJ
elp-56858	183	38	conference	conference	NOUN
elp-56858	183	39	mechanism	mechanism	NOUN
elp-56858	183	40	.	.	PUNCT
elp-56858	184	1	strengthen	strengthen	VERB
elp-56858	184	2	grassroots	grassroots	ADJ
elp-56858	184	3	comprehensive	comprehensive	ADJ
elp-56858	184	4	law	law	NOUN
elp-56858	184	5	enforcement	enforcement	NOUN
elp-56858	184	6	and	and	CCONJ
elp-56858	184	7	technical	technical	ADJ
elp-56858	184	8	support	support	NOUN
elp-56858	184	9	.	.	PUNCT
elp-56858	185	1	construct	construct	VERB
elp-56858	185	2	a	a	DET
elp-56858	185	3	specialized	specialized	ADJ
elp-56858	185	4	legal	legal	ADJ
elp-56858	185	5	supervision	supervision	NOUN
elp-56858	185	6	mechanism	mechanism	NOUN
elp-56858	185	7	led	lead	VERB
elp-56858	185	8	by	by	ADP
elp-56858	185	9	procuratorial	procuratorial	ADJ
elp-56858	185	10	organs	organ	NOUN
elp-56858	185	11	,	,	PUNCT
elp-56858	185	12	clarifying	clarify	VERB
elp-56858	185	13	their	their	PRON
elp-56858	185	14	responsibilities	responsibility	NOUN
elp-56858	185	15	and	and	CCONJ
elp-56858	185	16	procedural	procedural	ADJ
elp-56858	185	17	coordination	coordination	NOUN
elp-56858	185	18	,	,	PUNCT
elp-56858	185	19	and	and	CCONJ
elp-56858	185	20	establish	establish	VERB
elp-56858	185	21	relevant	relevant	ADJ
elp-56858	185	22	information	information	NOUN
elp-56858	185	23	sharing	share	VERB
elp-56858	185	24	mechanisms	mechanism	NOUN
elp-56858	185	25	.	.	PUNCT
elp-56858	186	1	4.3.3.1	4.3.3.1	NUM
elp-56858	186	2	issue	issue	NOUN
elp-56858	186	3	special	special	ADJ
elp-56858	186	4	judicial	judicial	ADJ
elp-56858	186	5	interpretation	interpretation	NOUN
elp-56858	186	6	to	to	PART
elp-56858	186	7	clarify	clarify	VERB
elp-56858	186	8	recognition	recognition	NOUN
elp-56858	186	9	rules	rule	NOUN
elp-56858	186	10	and	and	CCONJ
elp-56858	186	11	bridge	bridge	NOUN
elp-56858	186	12	judicial	judicial	ADJ
elp-56858	186	13	and	and	CCONJ
elp-56858	186	14	administrative	administrative	ADJ
elp-56858	186	15	functions	function	NOUN
elp-56858	186	16	the	the	DET
elp-56858	186	17	supreme	supreme	PROPN
elp-56858	186	18	people	people	PROPN
elp-56858	186	19	’s	’s	PART
elp-56858	186	20	court	court	NOUN
elp-56858	186	21	should	should	AUX
elp-56858	186	22	supplement	supplement	VERB
elp-56858	186	23	the	the	DET
elp-56858	186	24	interpretation	interpretation	NOUN
elp-56858	186	25	of	of	ADP
elp-56858	186	26	the	the	DET
elp-56858	186	27	administrative	administrative	ADJ
elp-56858	186	28	procedure	procedure	NOUN
elp-56858	186	29	law	law	NOUN
elp-56858	186	30	with	with	ADP
elp-56858	186	31	the	the	DET
elp-56858	186	32	following	follow	VERB
elp-56858	186	33	provision	provision	NOUN
elp-56858	186	34	:	:	PUNCT
elp-56858	186	35	“	"	PUNCT
elp-56858	186	36	criteria	criterion	NOUN
elp-56858	186	37	for	for	ADP
elp-56858	186	38	determining	determine	VERB
elp-56858	186	39	the	the	DET
elp-56858	186	40	applicant	applicant	NOUN
elp-56858	186	41	’s	’s	PART
elp-56858	186	42	standing	stand	VERB
elp-56858	186	43	in	in	ADP
elp-56858	186	44	enforcement	enforcement	NOUN
elp-56858	186	45	proceedings	proceeding	NOUN
elp-56858	186	46	for	for	ADP
elp-56858	186	47	maritime	maritime	ADJ
elp-56858	186	48	area	area	NOUN
elp-56858	186	49	usage	usage	NOUN
elp-56858	186	50	fees	fee	NOUN
elp-56858	186	51	:	:	PUNCT
elp-56858	186	52	for	for	ADP
elp-56858	186	53	collection	collection	NOUN
elp-56858	186	54	decisions	decision	NOUN
elp-56858	186	55	made	make	VERB
elp-56858	186	56	after	after	ADP
elp-56858	186	57	the	the	DET
elp-56858	186	58	transfer	transfer	NOUN
elp-56858	186	59	of	of	ADP
elp-56858	186	60	tax	tax	NOUN
elp-56858	186	61	administration	administration	NOUN
elp-56858	186	62	,	,	PUNCT
elp-56858	186	63	the	the	DET
elp-56858	186	64	tax	tax	NOUN
elp-56858	186	65	authorities	authority	NOUN
elp-56858	186	66	shall	shall	AUX
elp-56858	186	67	be	be	AUX
elp-56858	186	68	the	the	DET
elp-56858	186	69	applicant	applicant	NOUN
elp-56858	186	70	,	,	PUNCT
elp-56858	186	71	as	as	SCONJ
elp-56858	186	72	they	they	PRON
elp-56858	186	73	are	be	AUX
elp-56858	186	74	the	the	DET
elp-56858	186	75	statutory	statutory	ADJ
elp-56858	186	76	entity	entity	NOUN
elp-56858	186	77	exercising	exercise	VERB
elp-56858	186	78	state	state	NOUN
elp-56858	186	79	-	-	PUNCT
elp-56858	186	80	owned	own	VERB
elp-56858	186	81	resource	resource	NOUN
elp-56858	186	82	revenue	revenue	NOUN
elp-56858	186	83	rights	right	NOUN
elp-56858	186	84	.	.	PUNCT
elp-56858	187	1	for	for	ADP
elp-56858	187	2	historical	historical	ADJ
elp-56858	187	3	arrears	arrear	NOUN
elp-56858	187	4	cases	case	NOUN
elp-56858	187	5	prior	prior	ADV
elp-56858	187	6	to	to	ADP
elp-56858	187	7	the	the	DET
elp-56858	187	8	transfer	transfer	NOUN
elp-56858	187	9	of	of	ADP
elp-56858	187	10	tax	tax	NOUN
elp-56858	187	11	administration	administration	NOUN
elp-56858	187	12	,	,	PUNCT
elp-56858	187	13	the	the	DET
elp-56858	187	14	natural	natural	ADJ
elp-56858	187	15	resources	resource	NOUN
elp-56858	187	16	department	department	NOUN
elp-56858	187	17	(	(	PUNCT
elp-56858	187	18	the	the	DET
elp-56858	187	19	original	original	ADJ
elp-56858	187	20	collection	collection	NOUN
elp-56858	187	21	entity	entity	NOUN
elp-56858	187	22	)	)	PUNCT
elp-56858	187	23	shall	shall	AUX
elp-56858	187	24	be	be	AUX
elp-56858	187	25	the	the	DET
elp-56858	187	26	applicant	applicant	NOUN
elp-56858	187	27	;	;	PUNCT
elp-56858	187	28	cases	case	NOUN
elp-56858	187	29	not	not	PART
elp-56858	187	30	resolved	resolve	VERB
elp-56858	187	31	by	by	ADP
elp-56858	187	32	the	the	DET
elp-56858	187	33	deadline	deadline	NOUN
elp-56858	187	34	shall	shall	AUX
elp-56858	187	35	be	be	AUX
elp-56858	187	36	transferred	transfer	VERB
elp-56858	187	37	to	to	ADP
elp-56858	187	38	the	the	DET
elp-56858	187	39	tax	tax	NOUN
elp-56858	187	40	authorities	authority	NOUN
elp-56858	187	41	.	.	PUNCT
elp-56858	188	1	the	the	DET
elp-56858	188	2	natural	natural	ADJ
elp-56858	188	3	resources	resource	NOUN
elp-56858	188	4	department	department	NOUN
elp-56858	188	5	shall	shall	AUX
elp-56858	188	6	only	only	ADV
elp-56858	188	7	assist	assist	VERB
elp-56858	188	8	in	in	ADP
elp-56858	188	9	enforcement	enforcement	NOUN
elp-56858	188	10	and	and	CCONJ
elp-56858	188	11	shall	shall	AUX
elp-56858	188	12	not	not	PART
elp-56858	188	13	act	act	VERB
elp-56858	188	14	as	as	ADP
elp-56858	188	15	an	an	DET
elp-56858	188	16	independent	independent	ADJ
elp-56858	188	17	applicant	applicant	NOUN
elp-56858	188	18	,	,	PUNCT
elp-56858	188	19	ensuring	ensure	VERB
elp-56858	188	20	the	the	DET
elp-56858	188	21	unity	unity	NOUN
elp-56858	188	22	of	of	ADP
elp-56858	188	23	state	state	NOUN
elp-56858	188	24	ownership	ownership	NOUN
elp-56858	188	25	,	,	PUNCT
elp-56858	188	26	revenue	revenue	NOUN
elp-56858	188	27	rights	right	NOUN
elp-56858	188	28	,	,	PUNCT
elp-56858	188	29	and	and	CCONJ
elp-56858	188	30	enforcement	enforcement	NOUN
elp-56858	188	31	authority	authority	NOUN
elp-56858	188	32	.	.	PUNCT
elp-56858	188	33	”	"	PUNCT
elp-56858	188	34	establish	establish	VERB
elp-56858	188	35	a	a	DET
elp-56858	188	36	four	four	NUM
elp-56858	188	37	-	-	PUNCT
elp-56858	188	38	party	party	NOUN
elp-56858	188	39	joint	joint	ADJ
elp-56858	188	40	conference	conference	NOUN
elp-56858	188	41	mechanism	mechanism	NOUN
elp-56858	188	42	involving	involve	VERB
elp-56858	188	43	courts	court	NOUN
elp-56858	188	44	,	,	PUNCT
elp-56858	188	45	tax	tax	NOUN
elp-56858	188	46	authorities	authority	NOUN
elp-56858	188	47	,	,	PUNCT
elp-56858	188	48	natural	natural	ADJ
elp-56858	188	49	resources	resource	NOUN
elp-56858	188	50	departments	department	NOUN
elp-56858	188	51	,	,	PUNCT
elp-56858	188	52	and	and	CCONJ
elp-56858	188	53	finance	finance	NOUN
elp-56858	188	54	departments	department	NOUN
elp-56858	188	55	.	.	PUNCT
elp-56858	189	1	quarterly	quarterly	ADJ
elp-56858	189	2	reports	report	NOUN
elp-56858	189	3	shall	shall	AUX
elp-56858	189	4	cover	cover	VERB
elp-56858	189	5	adjudication	adjudication	NOUN
elp-56858	189	6	updates	update	NOUN
elp-56858	189	7	,	,	PUNCT
elp-56858	189	8	collection	collection	NOUN
elp-56858	189	9	progress	progress	NOUN
elp-56858	189	10	,	,	PUNCT
elp-56858	189	11	and	and	CCONJ
elp-56858	189	12	collaborative	collaborative	ADJ
elp-56858	189	13	challenges	challenge	NOUN
elp-56858	189	14	.	.	PUNCT
elp-56858	190	1	for	for	ADP
elp-56858	190	2	emerging	emerge	VERB
elp-56858	190	3	disputes	dispute	NOUN
elp-56858	190	4	such	such	ADJ
elp-56858	190	5	as	as	ADP
elp-56858	190	6	cross	cross	ADJ
elp-56858	190	7	-	-	ADJ
elp-56858	190	8	regional	regional	ADJ
elp-56858	190	9	maritime	maritime	ADJ
elp-56858	190	10	arrears	arrear	NOUN
elp-56858	190	11	and	and	CCONJ
elp-56858	190	12	installment	installment	NOUN
elp-56858	190	13	payment	payment	NOUN
elp-56858	190	14	enforcement	enforcement	NOUN
elp-56858	190	15	,	,	PUNCT
elp-56858	190	16	jointly	jointly	ADV
elp-56858	190	17	develop	develop	VERB
elp-56858	190	18	resolution	resolution	NOUN
elp-56858	190	19	plans	plan	NOUN
elp-56858	190	20	to	to	PART
elp-56858	190	21	achieve	achieve	VERB
elp-56858	190	22	seamless	seamless	ADJ
elp-56858	190	23	integration	integration	NOUN
elp-56858	190	24	between	between	ADP
elp-56858	190	25	judicial	judicial	ADJ
elp-56858	190	26	adjudication	adjudication	NOUN
elp-56858	190	27	standards	standard	NOUN
elp-56858	190	28	and	and	CCONJ
elp-56858	190	29	administrative	administrative	ADJ
elp-56858	190	30	enforcement	enforcement	NOUN
elp-56858	190	31	regulations	regulation	NOUN
elp-56858	190	32	.	.	PUNCT
elp-56858	191	1	when	when	SCONJ
elp-56858	191	2	courts	court	NOUN
elp-56858	191	3	issue	issue	VERB
elp-56858	191	4	www.scholink.org/ojs/index.php/elp	www.scholink.org/ojs/index.php/elp	NOUN
elp-56858	191	5	economics	economic	NOUN
elp-56858	191	6	,	,	PUNCT
elp-56858	191	7	law	law	NOUN
elp-56858	191	8	and	and	CCONJ
elp-56858	191	9	policy	policy	NOUN
elp-56858	191	10	vol	vol	NOUN
elp-56858	191	11	.	.	PROPN
elp-56858	191	12	8	8	NUM
elp-56858	191	13	,	,	PUNCT
elp-56858	191	14	no	no	INTJ
elp-56858	191	15	.	.	NOUN
elp-56858	191	16	2	2	NUM
elp-56858	191	17	,	,	PUNCT
elp-56858	191	18	2025	2025	NUM
elp-56858	191	19	published	publish	VERB
elp-56858	191	20	by	by	ADP
elp-56858	191	21	scholink	scholink	PROPN
elp-56858	191	22	inc	inc	PROPN
elp-56858	191	23	.	.	PROPN
elp-56858	191	24	298	298	NUM
elp-56858	191	25	enforcement	enforcement	NOUN
elp-56858	191	26	rulings	ruling	NOUN
elp-56858	191	27	,	,	PUNCT
elp-56858	191	28	they	they	PRON
elp-56858	191	29	shall	shall	AUX
elp-56858	191	30	concurrently	concurrently	ADV
elp-56858	191	31	send	send	VERB
elp-56858	191	32	“	"	PUNCT
elp-56858	191	33	assistance	assistance	NOUN
elp-56858	191	34	enforcement	enforcement	NOUN
elp-56858	191	35	notices	notice	NOUN
elp-56858	191	36	”	"	PUNCT
elp-56858	191	37	to	to	ADP
elp-56858	191	38	natural	natural	ADJ
elp-56858	191	39	resources	resource	NOUN
elp-56858	191	40	and	and	CCONJ
elp-56858	191	41	finance	finance	NOUN
elp-56858	191	42	departments	department	NOUN
elp-56858	191	43	,	,	PUNCT
elp-56858	191	44	specifying	specify	VERB
elp-56858	191	45	assistance	assistance	NOUN
elp-56858	191	46	requirements	requirement	NOUN
elp-56858	191	47	,	,	PUNCT
elp-56858	191	48	deadlines	deadline	NOUN
elp-56858	191	49	,	,	PUNCT
elp-56858	191	50	and	and	CCONJ
elp-56858	191	51	legal	legal	ADJ
elp-56858	191	52	liabilities	liability	NOUN
elp-56858	191	53	to	to	PART
elp-56858	191	54	ensure	ensure	VERB
elp-56858	191	55	efficient	efficient	ADJ
elp-56858	191	56	procedural	procedural	ADJ
elp-56858	191	57	coordination	coordination	NOUN
elp-56858	191	58	.	.	PUNCT
elp-56858	192	1	finance	finance	NOUN
elp-56858	192	2	departments	department	NOUN
elp-56858	192	3	shall	shall	AUX
elp-56858	192	4	support	support	VERB
elp-56858	192	5	judicial	judicial	ADJ
elp-56858	192	6	enforcement	enforcement	NOUN
elp-56858	192	7	through	through	ADP
elp-56858	192	8	budget	budget	NOUN
elp-56858	192	9	oversight	oversight	NOUN
elp-56858	192	10	and	and	CCONJ
elp-56858	192	11	fund	fund	NOUN
elp-56858	192	12	management	management	NOUN
elp-56858	192	13	,	,	PUNCT
elp-56858	192	14	forming	form	VERB
elp-56858	192	15	a	a	DET
elp-56858	192	16	coordinated	coordinated	ADJ
elp-56858	192	17	supervision	supervision	NOUN
elp-56858	192	18	chain	chain	NOUN
elp-56858	192	19	of	of	ADP
elp-56858	192	20	“	"	PUNCT
elp-56858	192	21	judicial	judicial	ADJ
elp-56858	192	22	adjudication	adjudication	NOUN
elp-56858	192	23	–	–	PUNCT
elp-56858	192	24	administrative	administrative	ADJ
elp-56858	192	25	enforcement	enforcement	NOUN
elp-56858	192	26	–	–	PUNCT
elp-56858	192	27	budgetary	budgetary	ADJ
elp-56858	192	28	constraints	constraint	NOUN
elp-56858	192	29	.	.	PUNCT
elp-56858	192	30	”	"	PUNCT
elp-56858	193	1	4.3.3.2	4.3.3.2	NUM
elp-56858	193	2	strengthening	strengthen	VERB
elp-56858	193	3	grassroots	grassroot	NOUN
elp-56858	193	4	law	law	NOUN
elp-56858	193	5	enforcement	enforcement	NOUN
elp-56858	193	6	and	and	CCONJ
elp-56858	193	7	technical	technical	ADJ
elp-56858	193	8	support	support	NOUN
elp-56858	193	9	to	to	PART
elp-56858	193	10	address	address	VERB
elp-56858	193	11	governance	governance	NOUN
elp-56858	193	12	weaknesses	weakness	NOUN
elp-56858	193	13	in	in	ADP
elp-56858	193	14	line	line	NOUN
elp-56858	193	15	with	with	ADP
elp-56858	193	16	the	the	DET
elp-56858	193	17	requirement	requirement	NOUN
elp-56858	193	18	to	to	PART
elp-56858	193	19	“	"	PUNCT
elp-56858	193	20	enhance	enhance	VERB
elp-56858	193	21	grassroots	grassroots	ADJ
elp-56858	193	22	law	law	NOUN
elp-56858	193	23	enforcement	enforcement	NOUN
elp-56858	193	24	and	and	CCONJ
elp-56858	193	25	supervision	supervision	NOUN
elp-56858	193	26	capabilities	capability	NOUN
elp-56858	193	27	”	"	PUNCT
elp-56858	193	28	in	in	ADP
elp-56858	193	29	natural	natural	ADJ
elp-56858	193	30	resources	resource	NOUN
elp-56858	193	31	,	,	PUNCT
elp-56858	193	32	establish	establish	VERB
elp-56858	193	33	integrated	integrate	VERB
elp-56858	193	34	law	law	NOUN
elp-56858	193	35	enforcement	enforcement	NOUN
elp-56858	193	36	teams	team	NOUN
elp-56858	193	37	covering	cover	VERB
elp-56858	193	38	tax	tax	NOUN
elp-56858	193	39	,	,	PUNCT
elp-56858	193	40	natural	natural	ADJ
elp-56858	193	41	resources	resource	NOUN
elp-56858	193	42	(	(	PUNCT
elp-56858	193	43	marine	marine	NOUN
elp-56858	193	44	)	)	PUNCT
elp-56858	193	45	,	,	PUNCT
elp-56858	193	46	and	and	CCONJ
elp-56858	193	47	other	other	ADJ
elp-56858	193	48	sectors	sector	NOUN
elp-56858	193	49	.	.	PUNCT
elp-56858	194	1	equip	equip	VERB
elp-56858	194	2	these	these	DET
elp-56858	194	3	teams	team	NOUN
elp-56858	194	4	with	with	ADP
elp-56858	194	5	specialized	specialized	ADJ
elp-56858	194	6	personnel	personnel	NOUN
elp-56858	194	7	,	,	PUNCT
elp-56858	194	8	clarify	clarify	VERB
elp-56858	194	9	enforcement	enforcement	NOUN
elp-56858	194	10	responsibilities	responsibility	NOUN
elp-56858	194	11	,	,	PUNCT
elp-56858	194	12	and	and	CCONJ
elp-56858	194	13	strengthen	strengthen	VERB
elp-56858	194	14	support	support	NOUN
elp-56858	194	15	from	from	ADP
elp-56858	194	16	modern	modern	ADJ
elp-56858	194	17	technologies	technology	NOUN
elp-56858	194	18	like	like	ADP
elp-56858	194	19	satellite	satellite	NOUN
elp-56858	194	20	remote	remote	ADJ
elp-56858	194	21	sensing	sensing	NOUN
elp-56858	194	22	and	and	CCONJ
elp-56858	194	23	big	big	ADJ
elp-56858	194	24	data	datum	NOUN
elp-56858	194	25	to	to	PART
elp-56858	194	26	achieve	achieve	VERB
elp-56858	194	27	full	full	ADJ
elp-56858	194	28	-	-	PUNCT
elp-56858	194	29	chain	chain	NOUN
elp-56858	194	30	,	,	PUNCT
elp-56858	194	31	intelligent	intelligent	ADJ
elp-56858	194	32	oversight	oversight	NOUN
elp-56858	194	33	of	of	ADP
elp-56858	194	34	marine	marine	ADJ
elp-56858	194	35	use	use	NOUN
elp-56858	194	36	fee	fee	NOUN
elp-56858	194	37	collection	collection	NOUN
elp-56858	194	38	and	and	CCONJ
elp-56858	194	39	maritime	maritime	ADJ
elp-56858	194	40	activities	activity	NOUN
elp-56858	194	41	.	.	PUNCT
elp-56858	195	1	leveraging	leverage	VERB
elp-56858	195	2	the	the	DET
elp-56858	195	3	supervision	supervision	NOUN
elp-56858	195	4	information	information	NOUN
elp-56858	195	5	system	system	NOUN
elp-56858	195	6	based	base	VERB
elp-56858	195	7	on	on	ADP
elp-56858	195	8	the	the	DET
elp-56858	195	9	“	"	PUNCT
elp-56858	195	10	single	single	ADJ
elp-56858	195	11	map	map	NOUN
elp-56858	195	12	”	"	PUNCT
elp-56858	195	13	for	for	ADP
elp-56858	195	14	territorial	territorial	ADJ
elp-56858	195	15	spatial	spatial	ADJ
elp-56858	195	16	planning	planning	NOUN
elp-56858	195	17	,	,	PUNCT
elp-56858	195	18	integrate	integrate	VERB
elp-56858	195	19	marine	marine	ADJ
elp-56858	195	20	land	land	NOUN
elp-56858	195	21	use	use	NOUN
elp-56858	195	22	fee	fee	NOUN
elp-56858	195	23	collection	collection	NOUN
elp-56858	195	24	data	datum	NOUN
elp-56858	195	25	with	with	ADP
elp-56858	195	26	information	information	NOUN
elp-56858	195	27	on	on	ADP
elp-56858	195	28	marine	marine	ADJ
elp-56858	195	29	land	land	NOUN
elp-56858	195	30	use	use	NOUN
elp-56858	195	31	rights	right	NOUN
elp-56858	195	32	confirmation	confirmation	NOUN
elp-56858	195	33	,	,	PUNCT
elp-56858	195	34	land	land	NOUN
elp-56858	195	35	use	use	NOUN
elp-56858	195	36	control	control	NOUN
elp-56858	195	37	,	,	PUNCT
elp-56858	195	38	and	and	CCONJ
elp-56858	195	39	ecological	ecological	ADJ
elp-56858	195	40	protection	protection	NOUN
elp-56858	195	41	.	.	PUNCT
elp-56858	196	1	this	this	PRON
elp-56858	196	2	enables	enable	VERB
elp-56858	196	3	coordinated	coordinated	ADJ
elp-56858	196	4	management	management	NOUN
elp-56858	196	5	across	across	ADP
elp-56858	196	6	“	"	PUNCT
elp-56858	196	7	fee	fee	NOUN
elp-56858	196	8	source	source	NOUN
elp-56858	196	9	supervision	supervision	NOUN
elp-56858	196	10	—	—	PUNCT
elp-56858	196	11	marine	marine	ADJ
elp-56858	196	12	land	land	NOUN
elp-56858	196	13	use	use	NOUN
elp-56858	196	14	control	control	NOUN
elp-56858	196	15	—	—	PUNCT
elp-56858	196	16	ecological	ecological	ADJ
elp-56858	196	17	protection	protection	NOUN
elp-56858	196	18	,	,	PUNCT
elp-56858	196	19	”	"	PUNCT
elp-56858	196	20	addressing	address	VERB
elp-56858	196	21	issues	issue	NOUN
elp-56858	196	22	of	of	ADP
elp-56858	196	23	insufficient	insufficient	ADJ
elp-56858	196	24	grassroots	grassroot	NOUN
elp-56858	196	25	enforcement	enforcement	NOUN
elp-56858	196	26	capacity	capacity	NOUN
elp-56858	196	27	and	and	CCONJ
elp-56858	196	28	low	low	ADJ
elp-56858	196	29	supervision	supervision	NOUN
elp-56858	196	30	efficiency	efficiency	NOUN
elp-56858	196	31	.	.	PUNCT
elp-56858	197	1	4.3.3.3	4.3.3.3	NUM
elp-56858	198	1	establishing	establish	VERB
elp-56858	198	2	a	a	DET
elp-56858	198	3	specialized	specialized	ADJ
elp-56858	198	4	legal	legal	ADJ
elp-56858	198	5	supervision	supervision	NOUN
elp-56858	198	6	mechanism	mechanism	NOUN
elp-56858	198	7	centered	center	VERB
elp-56858	198	8	on	on	ADP
elp-56858	198	9	legal	legal	ADJ
elp-56858	198	10	accountability	accountability	NOUN
elp-56858	198	11	legal	legal	ADJ
elp-56858	198	12	supervision	supervision	NOUN
elp-56858	198	13	,	,	PUNCT
elp-56858	198	14	corresponding	correspond	VERB
elp-56858	198	15	to	to	ADP
elp-56858	198	16	political	political	ADJ
elp-56858	198	17	oversight	oversight	NOUN
elp-56858	198	18	,	,	PUNCT
elp-56858	198	19	is	be	AUX
elp-56858	198	20	a	a	DET
elp-56858	198	21	supervisory	supervisory	ADJ
elp-56858	198	22	approach	approach	NOUN
elp-56858	198	23	fundamentally	fundamentally	ADV
elp-56858	198	24	centered	center	VERB
elp-56858	198	25	on	on	ADP
elp-56858	198	26	legal	legal	ADJ
elp-56858	198	27	accountability	accountability	NOUN
elp-56858	198	28	(	(	PUNCT
elp-56858	198	29	men	man	NOUN
elp-56858	198	30	,	,	PUNCT
elp-56858	198	31	z.	z.	PROPN
elp-56858	198	32	j.	j.	PROPN
elp-56858	198	33	,	,	PUNCT
elp-56858	198	34	2022	2022	NUM
elp-56858	198	35	)	)	PUNCT
elp-56858	198	36	.	.	PUNCT
elp-56858	199	1	a	a	DET
elp-56858	199	2	specialized	specialized	ADJ
elp-56858	199	3	legal	legal	ADJ
elp-56858	199	4	supervision	supervision	NOUN
elp-56858	199	5	mechanism	mechanism	NOUN
elp-56858	199	6	for	for	ADP
elp-56858	199	7	marine	marine	ADJ
elp-56858	199	8	area	area	NOUN
elp-56858	199	9	usage	usage	NOUN
elp-56858	199	10	fee	fee	NOUN
elp-56858	199	11	collection	collection	NOUN
elp-56858	199	12	will	will	AUX
elp-56858	199	13	be	be	AUX
elp-56858	199	14	established	establish	VERB
elp-56858	199	15	,	,	PUNCT
elp-56858	199	16	clarifying	clarify	VERB
elp-56858	199	17	the	the	DET
elp-56858	199	18	supervisory	supervisory	ADJ
elp-56858	199	19	responsibilities	responsibility	NOUN
elp-56858	199	20	of	of	ADP
elp-56858	199	21	procuratorial	procuratorial	ADJ
elp-56858	199	22	organs	organ	NOUN
elp-56858	199	23	:	:	PUNCT
elp-56858	199	24	first	first	ADV
elp-56858	199	25	,	,	PUNCT
elp-56858	199	26	supervising	supervise	VERB
elp-56858	199	27	the	the	DET
elp-56858	199	28	legality	legality	NOUN
elp-56858	199	29	of	of	ADP
elp-56858	199	30	tax	tax	NOUN
elp-56858	199	31	authorities	authority	NOUN
elp-56858	199	32	’	'	PUNCT
elp-56858	199	33	collection	collection	NOUN
elp-56858	199	34	actions	action	NOUN
elp-56858	199	35	,	,	PUNCT
elp-56858	199	36	focusing	focus	VERB
elp-56858	199	37	on	on	ADP
elp-56858	199	38	verifying	verify	VERB
elp-56858	199	39	whether	whether	SCONJ
elp-56858	199	40	collection	collection	NOUN
elp-56858	199	41	standards	standard	NOUN
elp-56858	199	42	are	be	AUX
elp-56858	199	43	lawful	lawful	ADJ
elp-56858	199	44	,	,	PUNCT
elp-56858	199	45	whether	whether	SCONJ
elp-56858	199	46	payment	payment	NOUN
elp-56858	199	47	reminder	reminder	NOUN
elp-56858	199	48	procedures	procedure	NOUN
elp-56858	199	49	are	be	AUX
elp-56858	199	50	standardized	standardize	VERB
elp-56858	199	51	,	,	PUNCT
elp-56858	199	52	and	and	CCONJ
elp-56858	199	53	whether	whether	SCONJ
elp-56858	199	54	applications	application	NOUN
elp-56858	199	55	for	for	ADP
elp-56858	199	56	compulsory	compulsory	ADJ
elp-56858	199	57	enforcement	enforcement	NOUN
elp-56858	199	58	meet	meet	VERB
elp-56858	199	59	statutory	statutory	ADJ
elp-56858	199	60	conditions	condition	NOUN
elp-56858	199	61	,	,	PUNCT
elp-56858	199	62	thereby	thereby	ADV
elp-56858	199	63	preventing	prevent	VERB
elp-56858	199	64	violations	violation	NOUN
elp-56858	199	65	such	such	ADJ
elp-56858	199	66	as	as	ADP
elp-56858	199	67	“	"	PUNCT
elp-56858	199	68	illegal	illegal	ADJ
elp-56858	199	69	collection	collection	NOUN
elp-56858	199	70	”	"	PUNCT
elp-56858	199	71	or	or	CCONJ
elp-56858	199	72	“	"	PUNCT
elp-56858	199	73	excessive	excessive	ADJ
elp-56858	199	74	collection	collection	NOUN
elp-56858	199	75	”	"	PUNCT
elp-56858	199	76	that	that	PRON
elp-56858	199	77	infringe	infringe	VERB
elp-56858	199	78	upon	upon	SCONJ
elp-56858	199	79	payers	payer	NOUN
elp-56858	199	80	’	'	PUNCT
elp-56858	199	81	rights	right	NOUN
elp-56858	199	82	or	or	CCONJ
elp-56858	199	83	national	national	ADJ
elp-56858	199	84	interests	interest	NOUN
elp-56858	199	85	;	;	PUNCT
elp-56858	199	86	second	second	ADV
elp-56858	199	87	,	,	PUNCT
elp-56858	199	88	supervising	supervise	VERB
elp-56858	199	89	the	the	DET
elp-56858	199	90	assistance	assistance	NOUN
elp-56858	199	91	execution	execution	NOUN
elp-56858	199	92	actions	action	NOUN
elp-56858	199	93	of	of	ADP
elp-56858	199	94	natural	natural	ADJ
elp-56858	199	95	resources	resource	NOUN
elp-56858	199	96	departments	department	NOUN
elp-56858	199	97	,	,	PUNCT
elp-56858	199	98	ensuring	ensure	VERB
elp-56858	199	99	timely	timely	ADJ
elp-56858	199	100	submission	submission	NOUN
elp-56858	199	101	of	of	ADP
elp-56858	199	102	maritime	maritime	ADJ
elp-56858	199	103	usage	usage	NOUN
elp-56858	199	104	data	datum	NOUN
elp-56858	199	105	and	and	CCONJ
elp-56858	199	106	lawful	lawful	ADJ
elp-56858	199	107	fulfillment	fulfillment	NOUN
elp-56858	199	108	of	of	ADP
elp-56858	199	109	maritime	maritime	ADJ
elp-56858	199	110	usage	usage	NOUN
elp-56858	199	111	rights	right	NOUN
elp-56858	199	112	cancelation	cancelation	NOUN
elp-56858	199	113	obligations	obligation	NOUN
elp-56858	199	114	.	.	PUNCT
elp-56858	200	1	for	for	ADP
elp-56858	200	2	inaction	inaction	NOUN
elp-56858	200	3	or	or	CCONJ
elp-56858	200	4	delayed	delay	VERB
elp-56858	200	5	action	action	NOUN
elp-56858	200	6	,	,	PUNCT
elp-56858	200	7	issue	issue	VERB
elp-56858	200	8	procuratorial	procuratorial	ADJ
elp-56858	200	9	recommendations	recommendation	NOUN
elp-56858	200	10	to	to	PART
elp-56858	200	11	urge	urge	VERB
elp-56858	200	12	rectification	rectification	NOUN
elp-56858	200	13	.	.	PUNCT
elp-56858	201	1	third	third	ADJ
elp-56858	201	2	,	,	PUNCT
elp-56858	201	3	supervising	supervise	VERB
elp-56858	201	4	the	the	DET
elp-56858	201	5	adjudication	adjudication	NOUN
elp-56858	201	6	activities	activity	NOUN
elp-56858	201	7	of	of	ADP
elp-56858	201	8	judicial	judicial	ADJ
elp-56858	201	9	organs	organ	NOUN
elp-56858	201	10	.	.	PUNCT
elp-56858	202	1	for	for	ADP
elp-56858	202	2	inconsistent	inconsistent	ADJ
elp-56858	202	3	adjudication	adjudication	NOUN
elp-56858	202	4	standards	standard	NOUN
elp-56858	202	5	or	or	CCONJ
elp-56858	202	6	erroneous	erroneous	ADJ
elp-56858	202	7	application	application	NOUN
elp-56858	202	8	of	of	ADP
elp-56858	202	9	law	law	NOUN
elp-56858	202	10	in	in	ADP
elp-56858	202	11	maritime	maritime	ADJ
elp-56858	202	12	usage	usage	NOUN
elp-56858	202	13	fee	fee	NOUN
elp-56858	202	14	enforcement	enforcement	NOUN
elp-56858	202	15	cases	case	NOUN
elp-56858	202	16	,	,	PUNCT
elp-56858	202	17	file	file	NOUN
elp-56858	202	18	appeals	appeal	NOUN
elp-56858	202	19	or	or	CCONJ
elp-56858	202	20	issue	issue	VERB
elp-56858	202	21	procuratorial	procuratorial	ADJ
elp-56858	202	22	recommendations	recommendation	NOUN
elp-56858	202	23	in	in	ADP
elp-56858	202	24	accordance	accordance	NOUN
elp-56858	202	25	with	with	ADP
elp-56858	202	26	the	the	DET
elp-56858	202	27	law	law	NOUN
elp-56858	202	28	to	to	PART
elp-56858	202	29	promote	promote	VERB
elp-56858	202	30	uniform	uniform	ADJ
elp-56858	202	31	judicial	judicial	ADJ
elp-56858	202	32	adjudication	adjudication	NOUN
elp-56858	202	33	standards	standard	NOUN
elp-56858	202	34	.	.	PUNCT
elp-56858	203	1	clarify	clarify	VERB
elp-56858	203	2	procedural	procedural	ADJ
elp-56858	203	3	coordination	coordination	NOUN
elp-56858	203	4	for	for	ADP
elp-56858	203	5	legal	legal	ADJ
elp-56858	203	6	supervision	supervision	NOUN
elp-56858	203	7	:	:	PUNCT
elp-56858	203	8	upon	upon	SCONJ
elp-56858	203	9	discovering	discover	VERB
elp-56858	203	10	illegal	illegal	ADJ
elp-56858	203	11	activities	activity	NOUN
elp-56858	203	12	in	in	ADP
elp-56858	203	13	the	the	DET
elp-56858	203	14	collection	collection	NOUN
elp-56858	203	15	process	process	NOUN
elp-56858	203	16	,	,	PUNCT
elp-56858	203	17	procuratorates	procuratorate	NOUN
elp-56858	203	18	shall	shall	AUX
elp-56858	203	19	initiate	initiate	VERB
elp-56858	203	20	case	case	NOUN
elp-56858	203	21	review	review	NOUN
elp-56858	203	22	within	within	ADP
elp-56858	203	23	15	15	NUM
elp-56858	203	24	working	working	NOUN
elp-56858	203	25	days	day	NOUN
elp-56858	203	26	.	.	PUNCT
elp-56858	204	1	for	for	ADP
elp-56858	204	2	cases	case	NOUN
elp-56858	204	3	requiring	require	VERB
elp-56858	204	4	administrative	administrative	ADJ
elp-56858	204	5	liability	liability	NOUN
elp-56858	204	6	,	,	PUNCT
elp-56858	204	7	procuratorial	procuratorial	ADJ
elp-56858	204	8	recommendations	recommendation	NOUN
elp-56858	204	9	shall	shall	AUX
elp-56858	204	10	be	be	AUX
elp-56858	204	11	issued	issue	VERB
elp-56858	204	12	to	to	ADP
elp-56858	204	13	relevant	relevant	ADJ
elp-56858	204	14	competent	competent	ADJ
elp-56858	204	15	authorities	authority	NOUN
elp-56858	204	16	;	;	PUNCT
elp-56858	204	17	for	for	ADP
elp-56858	204	18	suspected	suspect	VERB
elp-56858	204	19	official	official	ADJ
elp-56858	204	20	crimes	crime	NOUN
elp-56858	204	21	,	,	PUNCT
elp-56858	204	22	cases	case	NOUN
elp-56858	204	23	shall	shall	AUX
elp-56858	204	24	be	be	AUX
elp-56858	204	25	transferred	transfer	VERB
elp-56858	204	26	to	to	ADP
elp-56858	204	27	supervisory	supervisory	ADJ
elp-56858	204	28	authorities	authority	NOUN
elp-56858	204	29	for	for	ADP
elp-56858	204	30	handling	handling	NOUN
elp-56858	204	31	;	;	PUNCT
elp-56858	204	32	for	for	ADP
elp-56858	204	33	cases	case	NOUN
elp-56858	204	34	causing	cause	VERB
elp-56858	204	35	significant	significant	ADJ
elp-56858	204	36	loss	loss	NOUN
elp-56858	204	37	of	of	ADP
elp-56858	204	38	state	state	NOUN
elp-56858	204	39	assets	asset	NOUN
elp-56858	204	40	,	,	PUNCT
elp-56858	204	41	public	public	ADJ
elp-56858	204	42	interest	interest	NOUN
elp-56858	204	43	litigation	litigation	NOUN
elp-56858	204	44	may	may	AUX
elp-56858	204	45	be	be	AUX
elp-56858	204	46	initiated	initiate	VERB
elp-56858	204	47	to	to	PART
elp-56858	204	48	www.scholink.org/ojs/index.php/elp	www.scholink.org/ojs/index.php/elp	VERB
elp-56858	204	49	economics	economic	NOUN
elp-56858	204	50	,	,	PUNCT
elp-56858	204	51	law	law	NOUN
elp-56858	204	52	and	and	CCONJ
elp-56858	204	53	policy	policy	NOUN
elp-56858	204	54	vol	vol	NOUN
elp-56858	204	55	.	.	PROPN
elp-56858	205	1	8	8	NUM
elp-56858	205	2	,	,	PUNCT
elp-56858	205	3	no	no	INTJ
elp-56858	205	4	.	.	NOUN
elp-56858	205	5	2	2	NUM
elp-56858	205	6	,	,	PUNCT
elp-56858	205	7	2025	2025	NUM
elp-56858	205	8	published	publish	VERB
elp-56858	205	9	by	by	ADP
elp-56858	205	10	scholink	scholink	PROPN
elp-56858	205	11	inc	inc	PROPN
elp-56858	205	12	.	.	PROPN
elp-56858	205	13	299	299	NUM
elp-56858	205	14	hold	hold	VERB
elp-56858	205	15	responsible	responsible	ADJ
elp-56858	205	16	parties	party	NOUN
elp-56858	205	17	liable	liable	ADJ
elp-56858	205	18	for	for	ADP
elp-56858	205	19	compensation	compensation	NOUN
elp-56858	205	20	.	.	PUNCT
elp-56858	206	1	simultaneously	simultaneously	ADV
elp-56858	206	2	,	,	PUNCT
elp-56858	206	3	establish	establish	VERB
elp-56858	206	4	an	an	DET
elp-56858	206	5	information	information	NOUN
elp-56858	206	6	-	-	PUNCT
elp-56858	206	7	sharing	share	VERB
elp-56858	206	8	mechanism	mechanism	NOUN
elp-56858	206	9	among	among	ADP
elp-56858	206	10	procuratorial	procuratorial	ADJ
elp-56858	206	11	,	,	PUNCT
elp-56858	206	12	tax	tax	NOUN
elp-56858	206	13	,	,	PUNCT
elp-56858	206	14	and	and	CCONJ
elp-56858	206	15	natural	natural	ADJ
elp-56858	206	16	resources	resource	NOUN
elp-56858	206	17	authorities	authority	NOUN
elp-56858	206	18	.	.	PUNCT
elp-56858	207	1	procuratorial	procuratorial	ADJ
elp-56858	207	2	organs	organ	NOUN
elp-56858	207	3	may	may	AUX
elp-56858	207	4	access	access	VERB
elp-56858	207	5	real	real	ADJ
elp-56858	207	6	-	-	PUNCT
elp-56858	207	7	time	time	NOUN
elp-56858	207	8	data	datum	NOUN
elp-56858	207	9	on	on	ADP
elp-56858	207	10	marine	marine	ADJ
elp-56858	207	11	use	use	NOUN
elp-56858	207	12	fee	fee	NOUN
elp-56858	207	13	collection	collection	NOUN
elp-56858	207	14	and	and	CCONJ
elp-56858	207	15	management	management	NOUN
elp-56858	207	16	,	,	PUNCT
elp-56858	207	17	as	as	ADV
elp-56858	207	18	well	well	ADV
elp-56858	207	19	as	as	ADP
elp-56858	207	20	marine	marine	ADJ
elp-56858	207	21	use	use	VERB
elp-56858	207	22	approval	approval	NOUN
elp-56858	207	23	,	,	PUNCT
elp-56858	207	24	to	to	PART
elp-56858	207	25	ensure	ensure	VERB
elp-56858	207	26	precise	precise	ADJ
elp-56858	207	27	and	and	CCONJ
elp-56858	207	28	efficient	efficient	ADJ
elp-56858	207	29	oversight	oversight	NOUN
elp-56858	207	30	while	while	SCONJ
elp-56858	207	31	adhering	adhere	VERB
elp-56858	207	32	to	to	ADP
elp-56858	207	33	the	the	DET
elp-56858	207	34	requirement	requirement	NOUN
elp-56858	207	35	that	that	SCONJ
elp-56858	207	36	“	"	PUNCT
elp-56858	207	37	legal	legal	ADJ
elp-56858	207	38	supervision	supervision	NOUN
elp-56858	207	39	must	must	AUX
elp-56858	207	40	be	be	AUX
elp-56858	207	41	based	base	VERB
elp-56858	207	42	on	on	ADP
elp-56858	207	43	procedural	procedural	ADJ
elp-56858	207	44	division	division	NOUN
elp-56858	207	45	of	of	ADP
elp-56858	207	46	powers	power	NOUN
elp-56858	207	47	.	.	PUNCT
elp-56858	207	48	”	"	PUNCT
elp-56858	208	1	5	5	NUM
elp-56858	208	2	.	.	X
elp-56858	208	3	conclusion	conclusion	NOUN
elp-56858	208	4	the	the	DET
elp-56858	208	5	legal	legal	ADJ
elp-56858	208	6	positioning	positioning	NOUN
elp-56858	208	7	and	and	CCONJ
elp-56858	208	8	delineation	delineation	NOUN
elp-56858	208	9	of	of	ADP
elp-56858	208	10	responsibilities	responsibility	NOUN
elp-56858	208	11	for	for	ADP
elp-56858	208	12	entities	entity	NOUN
elp-56858	208	13	collecting	collect	VERB
elp-56858	208	14	maritime	maritime	ADJ
elp-56858	208	15	use	use	NOUN
elp-56858	208	16	fees	fee	NOUN
elp-56858	208	17	serve	serve	VERB
elp-56858	208	18	as	as	ADP
elp-56858	208	19	the	the	DET
elp-56858	208	20	institutional	institutional	ADJ
elp-56858	208	21	vehicle	vehicle	NOUN
elp-56858	208	22	for	for	ADP
elp-56858	208	23	realizing	realize	VERB
elp-56858	208	24	state	state	NOUN
elp-56858	208	25	ownership	ownership	NOUN
elp-56858	208	26	of	of	ADP
elp-56858	208	27	marine	marine	ADJ
elp-56858	208	28	resources	resource	NOUN
elp-56858	208	29	and	and	CCONJ
elp-56858	208	30	represent	represent	VERB
elp-56858	208	31	a	a	DET
elp-56858	208	32	crucial	crucial	ADJ
elp-56858	208	33	manifestation	manifestation	NOUN
elp-56858	208	34	of	of	ADP
elp-56858	208	35	the	the	DET
elp-56858	208	36	“	"	PUNCT
elp-56858	208	37	building	build	VERB
elp-56858	208	38	a	a	DET
elp-56858	208	39	maritime	maritime	ADJ
elp-56858	208	40	power	power	NOUN
elp-56858	208	41	”	"	PUNCT
elp-56858	208	42	strategy	strategy	NOUN
elp-56858	208	43	at	at	ADP
elp-56858	208	44	the	the	DET
elp-56858	208	45	legal	legal	ADJ
elp-56858	208	46	level	level	NOUN
elp-56858	208	47	.	.	PUNCT
elp-56858	209	1	by	by	ADP
elp-56858	209	2	analyzing	analyze	VERB
elp-56858	209	3	the	the	DET
elp-56858	209	4	legal	legal	ADJ
elp-56858	209	5	issues	issue	NOUN
elp-56858	209	6	faced	face	VERB
elp-56858	209	7	by	by	ADP
elp-56858	209	8	collection	collection	NOUN
elp-56858	209	9	entities	entity	NOUN
elp-56858	209	10	after	after	ADP
elp-56858	209	11	the	the	DET
elp-56858	209	12	transfer	transfer	NOUN
elp-56858	209	13	of	of	ADP
elp-56858	209	14	maritime	maritime	ADJ
elp-56858	209	15	use	use	NOUN
elp-56858	209	16	fee	fee	NOUN
elp-56858	209	17	collection	collection	NOUN
elp-56858	209	18	duties	duty	NOUN
elp-56858	209	19	and	and	CCONJ
elp-56858	209	20	their	their	PRON
elp-56858	209	21	underlying	underlie	VERB
elp-56858	209	22	causes	cause	NOUN
elp-56858	209	23	,	,	PUNCT
elp-56858	209	24	this	this	DET
elp-56858	209	25	study	study	NOUN
elp-56858	209	26	proposes	propose	VERB
elp-56858	209	27	a	a	DET
elp-56858	209	28	series	series	NOUN
elp-56858	209	29	of	of	ADP
elp-56858	209	30	targeted	target	VERB
elp-56858	209	31	recommendations	recommendation	NOUN
elp-56858	209	32	.	.	PUNCT
elp-56858	210	1	research	research	NOUN
elp-56858	210	2	indicates	indicate	VERB
elp-56858	210	3	that	that	SCONJ
elp-56858	210	4	optimizing	optimize	VERB
elp-56858	210	5	the	the	DET
elp-56858	210	6	legal	legal	ADJ
elp-56858	210	7	framework	framework	NOUN
elp-56858	210	8	for	for	ADP
elp-56858	210	9	the	the	DET
elp-56858	210	10	collection	collection	NOUN
elp-56858	210	11	entity	entity	NOUN
elp-56858	210	12	of	of	ADP
elp-56858	210	13	maritime	maritime	ADJ
elp-56858	210	14	use	use	NOUN
elp-56858	210	15	fees	fee	NOUN
elp-56858	210	16	is	be	AUX
elp-56858	210	17	not	not	PART
elp-56858	210	18	only	only	ADV
elp-56858	210	19	an	an	DET
elp-56858	210	20	inevitable	inevitable	ADJ
elp-56858	210	21	requirement	requirement	NOUN
elp-56858	210	22	of	of	ADP
elp-56858	210	23	non	non	ADJ
elp-56858	210	24	-	-	ADJ
elp-56858	210	25	tax	tax	ADJ
elp-56858	210	26	revenue	revenue	NOUN
elp-56858	210	27	collection	collection	NOUN
elp-56858	210	28	system	system	NOUN
elp-56858	210	29	reform	reform	NOUN
elp-56858	210	30	but	but	CCONJ
elp-56858	210	31	also	also	ADV
elp-56858	210	32	the	the	DET
elp-56858	210	33	institutional	institutional	ADJ
elp-56858	210	34	foundation	foundation	NOUN
elp-56858	210	35	for	for	ADP
elp-56858	210	36	safeguarding	safeguard	VERB
elp-56858	210	37	state	state	NOUN
elp-56858	210	38	ownership	ownership	NOUN
elp-56858	210	39	of	of	ADP
elp-56858	210	40	maritime	maritime	ADJ
elp-56858	210	41	areas	area	NOUN
elp-56858	210	42	and	and	CCONJ
elp-56858	210	43	ensuring	ensure	VERB
elp-56858	210	44	a	a	DET
elp-56858	210	45	balance	balance	NOUN
elp-56858	210	46	between	between	ADP
elp-56858	210	47	marine	marine	ADJ
elp-56858	210	48	ecological	ecological	ADJ
elp-56858	210	49	protection	protection	NOUN
elp-56858	210	50	and	and	CCONJ
elp-56858	210	51	development	development	NOUN
elp-56858	210	52	.	.	PUNCT
elp-56858	211	1	future	future	ADJ
elp-56858	211	2	efforts	effort	NOUN
elp-56858	211	3	should	should	AUX
elp-56858	211	4	further	far	ADV
elp-56858	211	5	explore	explore	VERB
elp-56858	211	6	the	the	DET
elp-56858	211	7	boundaries	boundary	NOUN
elp-56858	211	8	of	of	ADP
elp-56858	211	9	authority	authority	NOUN
elp-56858	211	10	and	and	CCONJ
elp-56858	211	11	responsibility	responsibility	NOUN
elp-56858	211	12	between	between	ADP
elp-56858	211	13	tax	tax	NOUN
elp-56858	211	14	authorities	authority	NOUN
elp-56858	211	15	and	and	CCONJ
elp-56858	211	16	marine	marine	ADJ
elp-56858	211	17	departments	department	NOUN
elp-56858	211	18	in	in	ADP
elp-56858	211	19	specific	specific	ADJ
elp-56858	211	20	implementation	implementation	NOUN
elp-56858	211	21	procedures	procedure	NOUN
elp-56858	211	22	,	,	PUNCT
elp-56858	211	23	as	as	ADV
elp-56858	211	24	well	well	ADV
elp-56858	211	25	as	as	ADP
elp-56858	211	26	differentiated	differentiated	ADJ
elp-56858	211	27	enforcement	enforcement	NOUN
elp-56858	211	28	regulations	regulation	NOUN
elp-56858	211	29	for	for	ADP
elp-56858	211	30	different	different	ADJ
elp-56858	211	31	types	type	NOUN
elp-56858	211	32	of	of	ADP
elp-56858	211	33	maritime	maritime	ADJ
elp-56858	211	34	areas	area	NOUN
elp-56858	211	35	,	,	PUNCT
elp-56858	211	36	to	to	PART
elp-56858	211	37	provide	provide	VERB
elp-56858	211	38	more	more	ADJ
elp-56858	211	39	refined	refined	ADJ
elp-56858	211	40	legal	legal	ADJ
elp-56858	211	41	safeguards	safeguard	NOUN
elp-56858	211	42	for	for	ADP
elp-56858	211	43	the	the	DET
elp-56858	211	44	sustainable	sustainable	ADJ
elp-56858	211	45	utilization	utilization	NOUN
elp-56858	211	46	of	of	ADP
elp-56858	211	47	maritime	maritime	ADJ
elp-56858	211	48	resources	resource	NOUN
elp-56858	211	49	.	.	PUNCT
elp-56858	212	1	references	reference	NOUN
elp-56858	212	2	changhai	changhai	PROPN
elp-56858	212	3	county	county	PROPN
elp-56858	212	4	people	people	NOUN
elp-56858	212	5	’s	’s	PART
elp-56858	212	6	court	court	NOUN
elp-56858	212	7	of	of	ADP
elp-56858	212	8	liaoning	liaoning	PROPN
elp-56858	212	9	province	province	PROPN
elp-56858	212	10	,	,	PUNCT
elp-56858	212	11	administrative	administrative	ADJ
elp-56858	212	12	ruling	ruling	NOUN
elp-56858	212	13	no	no	INTJ
elp-56858	212	14	.	.	PUNCT
elp-56858	213	1	(	(	PUNCT
elp-56858	213	2	2022	2022	NUM
elp-56858	213	3	)	)	PUNCT
elp-56858	213	4	.	.	PUNCT
elp-56858	214	1	liao	liao	PROPN
elp-56858	214	2	0224	0224	NUM
elp-56858	214	3	xingshen	xingshen	ADV
elp-56858	214	4	6	6	X
elp-56858	214	5	.	.	PUNCT
elp-56858	214	6	danzhou	danzhou	PROPN
elp-56858	214	7	municipal	municipal	PROPN
elp-56858	214	8	bureau	bureau	PROPN
elp-56858	214	9	of	of	ADP
elp-56858	214	10	natural	natural	ADJ
elp-56858	214	11	resources	resource	NOUN
elp-56858	214	12	and	and	CCONJ
elp-56858	214	13	planning	planning	NOUN
elp-56858	214	14	,	,	PUNCT
elp-56858	214	15	hainan	hainan	PROPN
elp-56858	214	16	longdan	longdan	PROPN
elp-56858	214	17	fishery	fishery	PROPN
elp-56858	214	18	development	development	PROPN
elp-56858	214	19	co.	co.	PROPN
elp-56858	214	20	,	,	PUNCT
elp-56858	214	21	ltd	ltd	PROPN
elp-56858	214	22	.	.	PROPN
elp-56858	214	23	,	,	PUNCT
elp-56858	214	24	administrative	administrative	ADJ
elp-56858	214	25	non	non	ADJ
elp-56858	214	26	-	-	ADJ
elp-56858	214	27	litigation	litigation	ADJ
elp-56858	214	28	execution	execution	NOUN
elp-56858	214	29	ruling	rule	VERB
elp-56858	214	30	no	no	INTJ
elp-56858	214	31	.	.	PUNCT
elp-56858	215	1	(	(	PUNCT
elp-56858	215	2	2022	2022	NUM
elp-56858	215	3	)	)	PUNCT
elp-56858	215	4	.	.	PUNCT
elp-56858	216	1	qiong	qiong	PROPN
elp-56858	216	2	72	72	NUM
elp-56858	216	3	zhi	zhi	PROPN
elp-56858	216	4	245	245	NUM
elp-56858	216	5	.	.	PUNCT
elp-56858	217	1	liu	liu	PROPN
elp-56858	217	2	,	,	PUNCT
elp-56858	217	3	w.	w.	PROPN
elp-56858	217	4	h.	h.	PROPN
elp-56858	217	5	(	(	PUNCT
elp-56858	217	6	2021	2021	NUM
elp-56858	217	7	)	)	PUNCT
elp-56858	217	8	.	.	PUNCT
elp-56858	218	1	research	research	NOUN
elp-56858	218	2	on	on	ADP
elp-56858	218	3	administrative	administrative	ADJ
elp-56858	218	4	organs	organ	NOUN
elp-56858	218	5	with	with	ADP
elp-56858	218	6	compulsory	compulsory	ADJ
elp-56858	218	7	execution	execution	NOUN
elp-56858	218	8	power	power	NOUN
elp-56858	218	9	.	.	PUNCT
elp-56858	219	1	journal	journal	PROPN
elp-56858	219	2	of	of	ADP
elp-56858	219	3	yunnan	yunnan	PROPN
elp-56858	219	4	administration	administration	PROPN
elp-56858	219	5	institute	institute	PROPN
elp-56858	219	6	,	,	PUNCT
elp-56858	219	7	23(6	23(6	NUM
elp-56858	219	8	)	)	PUNCT
elp-56858	219	9	,	,	PUNCT
elp-56858	219	10	138	138	NUM
elp-56858	219	11	-	-	SYM
elp-56858	219	12	148	148	NUM
elp-56858	219	13	.	.	PUNCT
elp-56858	220	1	lyu	lyu	NOUN
elp-56858	220	2	,	,	PUNCT
elp-56858	220	3	n.	n.	PROPN
elp-56858	220	4	n.	n.	PROPN
elp-56858	220	5	,	,	PUNCT
elp-56858	220	6	&	&	CCONJ
elp-56858	220	7	pan	pan	PROPN
elp-56858	220	8	,	,	PUNCT
elp-56858	220	9	l.	l.	PROPN
elp-56858	220	10	(	(	PUNCT
elp-56858	220	11	2024	2024	NUM
elp-56858	220	12	)	)	PUNCT
elp-56858	220	13	.	.	PUNCT
elp-56858	221	1	experience	experience	NOUN
elp-56858	221	2	reference	reference	NOUN
elp-56858	221	3	of	of	ADP
elp-56858	221	4	non	non	ADJ
elp-56858	221	5	-	-	ADJ
elp-56858	221	6	tax	tax	ADJ
elp-56858	221	7	revenue	revenue	NOUN
elp-56858	221	8	legalization	legalization	NOUN
elp-56858	221	9	and	and	CCONJ
elp-56858	221	10	path	path	NOUN
elp-56858	221	11	selection	selection	NOUN
elp-56858	221	12	in	in	ADP
elp-56858	221	13	china	china	PROPN
elp-56858	221	14	.	.	PUNCT
elp-56858	222	1	international	international	ADJ
elp-56858	222	2	taxation	taxation	NOUN
elp-56858	222	3	in	in	ADP
elp-56858	222	4	china	china	PROPN
elp-56858	222	5	,	,	PUNCT
elp-56858	222	6	2024(2	2024(2	NUM
elp-56858	222	7	)	)	PUNCT
elp-56858	222	8	,	,	PUNCT
elp-56858	222	9	73	73	NUM
elp-56858	222	10	-	-	SYM
elp-56858	222	11	80	80	NUM
elp-56858	222	12	.	.	PUNCT
elp-56858	223	1	men	man	NOUN
elp-56858	223	2	,	,	PUNCT
elp-56858	223	3	z.	z.	PROPN
elp-56858	223	4	j.	j.	PROPN
elp-56858	223	5	(	(	PUNCT
elp-56858	223	6	2022	2022	NUM
elp-56858	223	7	)	)	PUNCT
elp-56858	223	8	.	.	PUNCT
elp-56858	224	1	the	the	DET
elp-56858	224	2	responsibility	responsibility	NOUN
elp-56858	224	3	connotation	connotation	NOUN
elp-56858	224	4	and	and	CCONJ
elp-56858	224	5	concept	concept	NOUN
elp-56858	224	6	reconstruction	reconstruction	NOUN
elp-56858	224	7	of	of	ADP
elp-56858	224	8	legal	legal	ADJ
elp-56858	224	9	supervision	supervision	NOUN
elp-56858	224	10	.	.	PUNCT
elp-56858	225	1	law	law	NOUN
elp-56858	225	2	review	review	PROPN
elp-56858	225	3	,	,	PUNCT
elp-56858	225	4	40(6	40(6	PROPN
elp-56858	225	5	)	)	PUNCT
elp-56858	225	6	,	,	PUNCT
elp-56858	225	7	9	9	NUM
elp-56858	225	8	-	-	SYM
elp-56858	225	9	19	19	NUM
elp-56858	225	10	.	.	PUNCT
elp-56858	226	1	shi	shi	PROPN
elp-56858	226	2	,	,	PUNCT
elp-56858	226	3	z.	z.	PROPN
elp-56858	226	4	w.	w.	PROPN
elp-56858	226	5	,	,	PUNCT
elp-56858	226	6	&	&	CCONJ
elp-56858	226	7	xue	xue	PROPN
elp-56858	226	8	,	,	PUNCT
elp-56858	226	9	h.	h.	PROPN
elp-56858	226	10	t.	t.	PROPN
elp-56858	226	11	(	(	PUNCT
elp-56858	226	12	2023	2023	NUM
elp-56858	226	13	)	)	PUNCT
elp-56858	226	14	.	.	PUNCT
elp-56858	227	1	research	research	NOUN
elp-56858	227	2	on	on	ADP
elp-56858	227	3	the	the	DET
elp-56858	227	4	legal	legal	ADJ
elp-56858	227	5	system	system	NOUN
elp-56858	227	6	of	of	ADP
elp-56858	227	7	non	non	ADJ
elp-56858	227	8	-	-	ADJ
elp-56858	227	9	tax	tax	ADJ
elp-56858	227	10	revenue	revenue	NOUN
elp-56858	227	11	collection	collection	NOUN
elp-56858	227	12	and	and	CCONJ
elp-56858	227	13	management	management	NOUN
elp-56858	227	14	by	by	ADP
elp-56858	227	15	tax	tax	NOUN
elp-56858	227	16	authorities	authority	NOUN
elp-56858	227	17	from	from	ADP
elp-56858	227	18	an	an	DET
elp-56858	227	19	international	international	ADJ
elp-56858	227	20	comparative	comparative	ADJ
elp-56858	227	21	perspective	perspective	NOUN
elp-56858	227	22	.	.	PUNCT
elp-56858	228	1	taxation	taxation	NOUN
elp-56858	228	2	research	research	NOUN
elp-56858	228	3	,	,	PUNCT
elp-56858	228	4	2023(1	2023(1	PROPN
elp-56858	228	5	)	)	PUNCT
elp-56858	228	6	,	,	PUNCT
elp-56858	228	7	70	70	NUM
elp-56858	228	8	-	-	SYM
elp-56858	228	9	76	76	NUM
elp-56858	228	10	.	.	PUNCT
elp-56858	229	1	state	state	NOUN
elp-56858	229	2	taxation	taxation	PROPN
elp-56858	229	3	administration	administration	PROPN
elp-56858	229	4	yantian	yantian	PROPN
elp-56858	229	5	district	district	PROPN
elp-56858	229	6	tax	tax	PROPN
elp-56858	229	7	bureau	bureau	PROPN
elp-56858	229	8	of	of	ADP
elp-56858	229	9	shenzhen	shenzhen	PROPN
elp-56858	229	10	city	city	PROPN
elp-56858	229	11	.	.	PUNCT
elp-56858	230	1	(	(	PUNCT
elp-56858	230	2	2024	2024	NUM
elp-56858	230	3	)	)	PUNCT
elp-56858	230	4	.	.	PUNCT
elp-56858	231	1	completion	completion	NOUN
elp-56858	231	2	of	of	ADP
elp-56858	231	3	the	the	DET
elp-56858	231	4	first	first	ADJ
elp-56858	231	5	reduction	reduction	NOUN
elp-56858	231	6	and	and	CCONJ
elp-56858	231	7	refund	refund	NOUN
elp-56858	231	8	of	of	ADP
elp-56858	231	9	marine	marine	ADJ
elp-56858	231	10	use	use	NOUN
elp-56858	231	11	fees	fee	NOUN
elp-56858	231	12	in	in	ADP
elp-56858	231	13	shenzhen	shenzhen	PROPN
elp-56858	231	14	this	this	DET
elp-56858	231	15	year	year	NOUN
elp-56858	232	1	[	[	X
elp-56858	232	2	eb	eb	X
elp-56858	232	3	/	/	SYM
elp-56858	232	4	ol	ol	PROPN
elp-56858	232	5	]	]	PUNCT
elp-56858	232	6	.	.	PUNCT
elp-56858	233	1	shenzhen	shenzhen	PROPN
elp-56858	233	2	:	:	PUNCT
elp-56858	233	3	state	state	PROPN
elp-56858	233	4	taxation	taxation	PROPN
elp-56858	233	5	administration	administration	NOUN
elp-56858	233	6	shenzhen	shenzhen	PROPN
elp-56858	233	7	municipal	municipal	PROPN
elp-56858	233	8	tax	tax	PROPN
elp-56858	233	9	bureau	bureau	NOUN
elp-56858	233	10	.	.	PUNCT
elp-56858	234	1	[	[	X
elp-56858	234	2	2025	2025	NUM
elp-56858	234	3	-	-	SYM
elp-56858	234	4	11	11	NUM
elp-56858	234	5	-	-	NUM
elp-56858	234	6	04	04	NUM
elp-56858	234	7	]	]	PUNCT
elp-56858	234	8	.	.	PUNCT
elp-56858	235	1	retrieved	retrieve	VERB
elp-56858	235	2	from	from	ADP
elp-56858	235	3	www.scholink.org/ojs/index.php/elp	www.scholink.org/ojs/index.php/elp	NOUN
elp-56858	235	4	economics	economic	NOUN
elp-56858	235	5	,	,	PUNCT
elp-56858	235	6	law	law	NOUN
elp-56858	235	7	and	and	CCONJ
elp-56858	235	8	policy	policy	NOUN
elp-56858	235	9	vol	vol	NOUN
elp-56858	235	10	.	.	PROPN
elp-56858	236	1	8	8	NUM
elp-56858	236	2	,	,	PUNCT
elp-56858	236	3	no	no	INTJ
elp-56858	236	4	.	.	NOUN
elp-56858	236	5	2	2	NUM
elp-56858	236	6	,	,	PUNCT
elp-56858	236	7	2025	2025	NUM
elp-56858	236	8	published	publish	VERB
elp-56858	236	9	by	by	ADP
elp-56858	236	10	scholink	scholink	PROPN
elp-56858	236	11	inc	inc	PROPN
elp-56858	236	12	.	.	PROPN
elp-56858	237	1	300	300	NUM
elp-56858	237	2	https://shenzhen.chinatax.gov.cn/ytqswj/gzdt/202403/fa3aafe7dd5247fa9b61294a3987ff81.shtml	https://shenzhen.chinatax.gov.cn/ytqswj/gzdt/202403/fa3aafe7dd5247fa9b61294a3987ff81.shtml	PROPN
elp-56858	237	3	wang	wang	PROPN
elp-56858	237	4	,	,	PUNCT
elp-56858	237	5	q.	q.	PROPN
elp-56858	237	6	b.	b.	PROPN
elp-56858	237	7	,	,	PUNCT
elp-56858	237	8	&	&	CCONJ
elp-56858	237	9	gao	gao	PROPN
elp-56858	237	10	,	,	PUNCT
elp-56858	237	11	c.	c.	PROPN
elp-56858	237	12	h.	h.	PROPN
elp-56858	237	13	(	(	PUNCT
elp-56858	237	14	2022	2022	NUM
elp-56858	237	15	)	)	PUNCT
elp-56858	237	16	.	.	PUNCT
elp-56858	238	1	research	research	NOUN
elp-56858	238	2	on	on	ADP
elp-56858	238	3	the	the	DET
elp-56858	238	4	single	single	ADJ
elp-56858	238	5	-	-	PUNCT
elp-56858	238	6	track	track	NOUN
elp-56858	238	7	configuration	configuration	NOUN
elp-56858	238	8	of	of	ADP
elp-56858	238	9	administrative	administrative	ADJ
elp-56858	238	10	compulsory	compulsory	ADJ
elp-56858	238	11	execution	execution	NOUN
elp-56858	238	12	power	power	NOUN
elp-56858	238	13	.	.	PUNCT
elp-56858	239	1	journal	journal	PROPN
elp-56858	239	2	of	of	ADP
elp-56858	239	3	jiangsu	jiangsu	PROPN
elp-56858	239	4	administration	administration	PROPN
elp-56858	239	5	institute	institute	PROPN
elp-56858	239	6	,	,	PUNCT
elp-56858	239	7	2022(3	2022(3	NUM
elp-56858	239	8	)	)	PUNCT
elp-56858	239	9	,	,	PUNCT
elp-56858	239	10	128	128	NUM
elp-56858	239	11	-	-	SYM
elp-56858	239	12	136	136	NUM
elp-56858	239	13	.	.	PUNCT
elp-56858	240	1	xu	xu	PROPN
elp-56858	240	2	,	,	PUNCT
elp-56858	240	3	d.	d.	PROPN
elp-56858	240	4	q.	q.	PROPN
elp-56858	240	5	(	(	PUNCT
elp-56858	240	6	2013	2013	NUM
elp-56858	240	7	)	)	PUNCT
elp-56858	240	8	.	.	PUNCT
elp-56858	241	1	discussion	discussion	NOUN
elp-56858	241	2	on	on	ADP
elp-56858	241	3	the	the	DET
elp-56858	241	4	legality	legality	NOUN
elp-56858	241	5	of	of	ADP
elp-56858	241	6	non	non	ADJ
elp-56858	241	7	-	-	ADJ
elp-56858	241	8	tax	tax	ADJ
elp-56858	241	9	revenue	revenue	NOUN
elp-56858	241	10	.	.	PUNCT
elp-56858	242	1	legal	legal	ADJ
elp-56858	242	2	science	science	NOUN
elp-56858	242	3	,	,	PUNCT
elp-56858	242	4	2013(4	2013(4	NUM
elp-56858	242	5	)	)	PUNCT
elp-56858	242	6	,	,	PUNCT
elp-56858	242	7	67	67	NUM
elp-56858	242	8	-	-	SYM
elp-56858	242	9	73	73	NUM
elp-56858	242	10	.	.	PUNCT
elp-56858	243	1	zhou	zhou	PROPN
elp-56858	243	2	,	,	PUNCT
elp-56858	243	3	y.	y.	PROPN
elp-56858	243	4	j.	j.	PROPN
elp-56858	243	5	(	(	PUNCT
elp-56858	243	6	2025	2025	NUM
elp-56858	243	7	)	)	PUNCT
elp-56858	243	8	.	.	PUNCT
elp-56858	244	1	building	build	VERB
elp-56858	244	2	a	a	DET
elp-56858	244	3	harmonious	harmonious	ADJ
elp-56858	244	4	marine	marine	ADJ
elp-56858	244	5	ecological	ecological	ADJ
elp-56858	244	6	environment	environment	NOUN
elp-56858	244	7	between	between	ADP
elp-56858	244	8	humans	human	NOUN
elp-56858	244	9	and	and	CCONJ
elp-56858	244	10	the	the	DET
elp-56858	244	11	sea	sea	NOUN
elp-56858	244	12	.	.	PUNCT
elp-56858	245	1	people	people	NOUN
elp-56858	245	2	’s	’s	PART
elp-56858	245	3	daily	daily	PROPN
elp-56858	245	4	,	,	PUNCT
elp-56858	245	5	june	june	PROPN
elp-56858	245	6	9	9	NUM
elp-56858	245	7	,	,	PUNCT
elp-56858	245	8	2025(014	2025(014	NUM
elp-56858	245	9	)	)	PUNCT
elp-56858	245	10	.	.	PUNCT
elp-56858	246	1	zhu	zhu	PROPN
elp-56858	246	2	,	,	PUNCT
elp-56858	246	3	f.	f.	PROPN
elp-56858	246	4	(	(	PUNCT
elp-56858	246	5	2021	2021	NUM
elp-56858	246	6	)	)	PUNCT
elp-56858	246	7	.	.	PUNCT
elp-56858	247	1	research	research	NOUN
elp-56858	247	2	on	on	ADP
elp-56858	247	3	non	non	ADJ
elp-56858	247	4	-	-	ADJ
elp-56858	247	5	tax	tax	ADJ
elp-56858	247	6	revenue	revenue	NOUN
elp-56858	247	7	of	of	ADP
elp-56858	247	8	local	local	ADJ
elp-56858	247	9	governments	government	NOUN
elp-56858	247	10	and	and	CCONJ
elp-56858	247	11	its	its	PRON
elp-56858	247	12	collection	collection	NOUN
elp-56858	247	13	and	and	CCONJ
elp-56858	247	14	management	management	NOUN
elp-56858	247	15	.	.	PUNCT
elp-56858	248	1	china	china	PROPN
elp-56858	248	2	market	market	PROPN
elp-56858	248	3	,	,	PUNCT
elp-56858	248	4	2021(10	2021(10	NUM
elp-56858	248	5	)	)	PUNCT
elp-56858	248	6	,	,	PUNCT
elp-56858	248	7	43	43	NUM
elp-56858	248	8	-	-	SYM
elp-56858	248	9	44	44	NUM
elp-56858	248	10	.	.	PUNCT