id	sid	eid	entity	type
fbem-29600	1	1	2766-824x	QUANTITY
fbem-29600	1	2	18	CARDINAL
fbem-29600	1	3	2	CARDINAL
fbem-29600	1	4	2025	CARDINAL
fbem-29600	1	5	110	PRODUCT
fbem-29600	2	1	east china university of political science	EVENT
fbem-29600	2	2	china	GPE
fbem-29600	2	3	china	GPE
fbem-29600	2	4	2016	DATE
fbem-29600	3	1	china	GPE
fbem-29600	6	1	1	CARDINAL
fbem-29600	6	2	recent years	DATE
fbem-29600	6	3	china	GPE
fbem-29600	6	4	2020	DATE
fbem-29600	7	1	china	GPE
fbem-29600	8	1	only one	CARDINAL
fbem-29600	8	2	china	GPE
fbem-29600	12	1	china	GPE
fbem-29600	13	1	china	GPE
fbem-29600	14	1	2	CARDINAL
fbem-29600	15	1	the 1930s	DATE
fbem-29600	16	1	the 1970s	DATE
fbem-29600	17	1	china	GPE
fbem-29600	17	2	many years	DATE
fbem-29600	17	3	china	GPE
fbem-29600	17	4	pang fengxi	PERSON
fbem-29600	17	5	zheng clangcheng	PERSON
fbem-29600	17	6	2022	CARDINAL
fbem-29600	17	7	china	GPE
fbem-29600	17	8	111	CARDINAL
fbem-29600	17	9	2008	DATE
fbem-29600	17	10	three	CARDINAL
fbem-29600	17	11	first	ORDINAL
fbem-29600	17	12	august 2008 to	DATE
fbem-29600	17	13	april 2016	DATE
fbem-29600	17	14	second	ORDINAL
fbem-29600	17	15	may 2016 to january 2020	DATE
fbem-29600	17	16	third	ORDINAL
fbem-29600	17	17	february 2020	DATE
fbem-29600	17	18	three	CARDINAL
fbem-29600	18	1	haitao	PERSON
fbem-29600	18	2	dongmin	PERSON
fbem-29600	18	3	2023	CARDINAL
fbem-29600	18	4	china	GPE
fbem-29600	18	5	three	CARDINAL
fbem-29600	18	6	2008-2011	DATE
fbem-29600	18	7	2012-2017	DATE
fbem-29600	18	8	2018	DATE
fbem-29600	18	9	three	CARDINAL
fbem-29600	19	1	li jinglu	PERSON
fbem-29600	19	2	liu di	PERSON
fbem-29600	19	3	zhan liang	PERSON
fbem-29600	19	4	2021	CARDINAL
fbem-29600	19	5	china	GPE
fbem-29600	19	6	four	CARDINAL
fbem-29600	20	1	first	ORDINAL
fbem-29600	20	2	2003	DATE
fbem-29600	20	3	second	ORDINAL
fbem-29600	20	4	2008	DATE
fbem-29600	20	5	third	ORDINAL
fbem-29600	20	6	fourth	ORDINAL
fbem-29600	20	7	2018	DATE
fbem-29600	21	1	china	GPE
fbem-29600	22	1	yan kun	PERSON
fbem-29600	22	2	tang dantong	PERSON
fbem-29600	22	3	2023	CARDINAL
fbem-29600	23	1	gao songyao	PERSON
fbem-29600	23	2	mei dongzhou	PERSON
fbem-29600	23	3	ma zhenyu	PERSON
fbem-29600	23	4	2023	CARDINAL
fbem-29600	24	1	wang jiayong	PERSON
fbem-29600	24	2	2022	CARDINAL
fbem-29600	25	1	zhang shijing	PERSON
fbem-29600	25	2	gao wenliang	PERSON
fbem-29600	25	3	2022	CARDINAL
fbem-29600	26	1	zhang kaiqiang	PERSON
fbem-29600	26	2	2023	CARDINAL
fbem-29600	27	1	shi shaobin	PERSON
fbem-29600	27	2	zhang xiaodan	PERSON
fbem-29600	27	3	2022	CARDINAL
fbem-29600	28	1	cheng dyi	PERSON
fbem-29600	28	2	guo	PERSON
fbem-29600	28	3	2023	CARDINAL
fbem-29600	29	1	china	GPE
fbem-29600	30	1	3	CARDINAL
fbem-29600	30	2	3.1	CARDINAL
fbem-29600	32	1	two	CARDINAL
fbem-29600	37	1	1	CARDINAL
fbem-29600	38	1	112	CARDINAL
fbem-29600	44	1	3.2	CARDINAL
fbem-29600	45	1	first	ORDINAL
fbem-29600	46	1	dr g	PERSON
fbem-29600	46	2	1	CARDINAL
fbem-29600	46	3	2	CARDINAL
fbem-29600	46	4	1	CARDINAL
fbem-29600	46	5	2	CARDINAL
fbem-29600	46	6	3	CARDINAL
fbem-29600	47	1	1	CARDINAL
fbem-29600	47	2	4)(5	CARDINAL
fbem-29600	47	3	4	CARDINAL
fbem-29600	47	4	5	CARDINAL
fbem-29600	47	5	4	CARDINAL
fbem-29600	47	6	5	CARDINAL
fbem-29600	47	7	3	CARDINAL
fbem-29600	47	8	6	CARDINAL
fbem-29600	47	9	7	CARDINAL
fbem-29600	47	10	7	CARDINAL
fbem-29600	47	11	4	CARDINAL
fbem-29600	47	12	5	CARDINAL
fbem-29600	47	13	6	CARDINAL
fbem-29600	47	14	7	CARDINAL
fbem-29600	48	1	4	CARDINAL
fbem-29600	48	2	china	GPE
fbem-29600	48	3	4.1	CARDINAL
fbem-29600	48	4	china	GPE
fbem-29600	48	5	one	CARDINAL
fbem-29600	48	6	china	GPE
fbem-29600	48	7	2016	CARDINAL
fbem-29600	49	1	march 2016	DATE
fbem-29600	49	2	the ministry of finance	ORG
fbem-29600	49	3	may 1,	DATE
fbem-29600	49	4	2016	DATE
fbem-29600	49	5	china	GPE
fbem-29600	50	1	2018	DATE
fbem-29600	50	2	first	ORDINAL
fbem-29600	50	3	china	GPE
fbem-29600	52	1	4.1.1	CARDINAL
fbem-29600	52	2	two	CARDINAL
fbem-29600	52	3	113	CARDINAL
fbem-29600	52	4	17% and 11% to 16% and 10%	PERCENT
fbem-29600	52	5	2018	DATE
fbem-29600	52	6	13% and 9%	PERCENT
fbem-29600	52	7	2019	DATE
fbem-29600	53	1	annual	DATE
fbem-29600	53	2	1 million yuan	MONEY
fbem-29600	53	3	3 million yuan	MONEY
fbem-29600	53	4	25%	PERCENT
fbem-29600	53	5	20%	PERCENT
fbem-29600	53	6	seven	CARDINAL
fbem-29600	53	7	april 1, 2019	DATE
fbem-29600	53	8	the state council	ORG
fbem-29600	53	9	may 1, 2019	DATE
fbem-29600	54	1	4.1.2	CARDINAL
fbem-29600	57	1	article 95 of the regulations for the implementation of the enterprise income tax law	LAW
fbem-29600	57	2	china	GPE
fbem-29600	57	3	the ministry of finance	ORG
fbem-29600	57	4	the ministry of science and technology	ORG
fbem-29600	57	5	january 1, 2018 to	DATE
fbem-29600	57	6	december 31	DATE
fbem-29600	57	7	2023	CARDINAL
fbem-29600	57	8	75%	PERCENT
fbem-29600	58	1	75%	PERCENT
fbem-29600	59	1	175%	PERCENT
fbem-29600	62	1	4.2	CARDINAL
fbem-29600	64	1	china	GPE
fbem-29600	64	2	the national bureau of statistics	ORG
fbem-29600	65	1	beijing	GPE
fbem-29600	65	2	january 17	DATE
fbem-29600	65	3	2023	CARDINAL
fbem-29600	65	4	2022	CARDINAL
fbem-29600	65	5	19th	ORDINAL
fbem-29600	65	6	cpc national congress	ORG
fbem-29600	65	7	the decade	DATE
fbem-29600	65	8	the past ten years	DATE
fbem-29600	65	9	the tax department	ORG
fbem-29600	65	10	140 trillion yuan	MONEY
fbem-29600	65	11	187 trillion yuan	MONEY
fbem-29600	65	12	13 trillion yuan	MONEY
fbem-29600	66	1	the whole year	DATE
fbem-29600	66	2	2022	CARDINAL
fbem-29600	66	3	china	GPE
fbem-29600	66	4	4.2 trillion yuan	MONEY
fbem-29600	67	1	china	GPE
fbem-29600	68	1	the current year's	DATE
fbem-29600	68	2	the current year's	DATE
fbem-29600	69	1	2	CARDINAL
fbem-29600	69	2	china	GPE
fbem-29600	69	3	the years	DATE
fbem-29600	69	4	2020	DATE
fbem-29600	69	5	2022	CARDINAL
fbem-29600	69	6	china	GPE
fbem-29600	69	7	china	GPE
fbem-29600	69	8	114	CARDINAL
fbem-29600	69	9	one	CARDINAL
fbem-29600	69	10	four	CARDINAL
fbem-29600	69	11	2020	DATE
fbem-29600	69	12	five to eight years	DATE
fbem-29600	70	1	2	CARDINAL
fbem-29600	70	2	2016	CARDINAL
fbem-29600	71	1	2	CARDINAL
fbem-29600	72	1	3	CARDINAL
fbem-29600	72	2	3	CARDINAL
fbem-29600	73	1	2016 2017	DATE
fbem-29600	73	2	2021 2022	CARDINAL
fbem-29600	73	3	0.174 0.170 0.160	MONEY
fbem-29600	73	4	0.077	CARDINAL
fbem-29600	73	5	0.02 0.04 0.06 0.08 0.1 0.12 0.14 0.16 0.18 0.2	QUANTITY
fbem-29600	75	1	2016 2017	DATE
fbem-29600	75	2	2022	CARDINAL
fbem-29600	75	3	736036.48	CARDINAL
fbem-29600	75	4	1013567	DATE
fbem-29600	76	1	1132053.8	CARDINAL
fbem-29600	76	2	1100000 1200000	DATE
fbem-29600	77	1	115	CARDINAL
fbem-29600	78	1	4	CARDINAL
fbem-29600	78	2	china	GPE
fbem-29600	81	1	2017	DATE
fbem-29600	81	2	the years	DATE
fbem-29600	82	1	january 1, 2019	DATE
fbem-29600	82	2	six	CARDINAL
fbem-29600	82	3	2019	DATE
fbem-29600	83	1	4	CARDINAL
fbem-29600	83	2	china	GPE
fbem-29600	83	3	year	DATE
fbem-29600	83	4	year	DATE
fbem-29600	86	1	li jinglu et al.	PERSON
fbem-29600	86	2	2021	CARDINAL
fbem-29600	87	1	the united kingdom	GPE
fbem-29600	87	2	the united states	GPE
fbem-29600	87	3	france	GPE
fbem-29600	87	4	china	GPE
fbem-29600	88	1	5	CARDINAL
fbem-29600	88	2	china	GPE
fbem-29600	88	3	the two years	DATE
fbem-29600	89	1	china	GPE
fbem-29600	93	1	201	CARDINAL
fbem-29600	93	2	201	CARDINAL
fbem-29600	93	3	0.312 0.391	CARDINAL
fbem-29600	93	4	0.222 0.226	MONEY
fbem-29600	93	5	0.262	MONEY
fbem-29600	93	6	0.077	CARDINAL
fbem-29600	93	7	0.083 0.089 0.066	MONEY
fbem-29600	93	8	13.036	CARDINAL
fbem-29600	93	9	0.450 ta	QUANTITY
fbem-29600	93	10	ev en u e p ro	ORG
fbem-29600	94	1	o rt io n s 116	PERSON
fbem-29600	94	2	5	CARDINAL
fbem-29600	95	1	6	CARDINAL
fbem-29600	95	2	the beginning of the year 2016	DATE
fbem-29600	96	1	october 2018	DATE
fbem-29600	97	1	august 31, 2018	DATE
fbem-29600	97	2	fifth	ORDINAL
fbem-29600	97	3	the standing committee of the thirteenth national people's congress	ORG
fbem-29600	97	4	china	GPE
fbem-29600	98	1	the same year	DATE
fbem-29600	98	2	january 1, 2019	DATE
fbem-29600	98	3	the tax department	ORG
fbem-29600	98	4	first	ORDINAL
fbem-29600	100	1	the ministry of human resources	ORG
fbem-29600	100	2	four	CARDINAL
fbem-29600	101	1	december 13, 2018	DATE
fbem-29600	101	2	the state council	ORG
fbem-29600	101	3	six	CARDINAL
fbem-29600	102	1	two	CARDINAL
fbem-29600	103	1	6	CARDINAL
fbem-29600	103	2	2016 2017	DATE
fbem-29600	103	3	2021 2022	CARDINAL
fbem-29600	103	4	20801 22968 25245	DATE
fbem-29600	103	5	31000 33000	CARDINAL
fbem-29600	106	1	o	DATE
fbem-29600	107	1	o	DATE
fbem-29600	107	2	100	CARDINAL
fbem-29600	107	3	110	CARDINAL
fbem-29600	107	4	120	CARDINAL
fbem-29600	107	5	130	CARDINAL
fbem-29600	107	6	140	CARDINAL
fbem-29600	107	7	1 6	CARDINAL
fbem-29600	107	8	1 8	CARDINAL
fbem-29600	107	9	1 9	CARDINAL
fbem-29600	107	10	2	CARDINAL
fbem-29600	107	11	2	CARDINAL
fbem-29600	107	12	1 2	CARDINAL
fbem-29600	107	13	2	CARDINAL
fbem-29600	107	14	2	CARDINAL
fbem-29600	107	15	2	CARDINAL
fbem-29600	107	16	2	CARDINAL
fbem-29600	107	17	2 1	CARDINAL
fbem-29600	107	18	2	CARDINAL
fbem-29600	107	19	1 2	CARDINAL
fbem-29600	107	20	2 2	CARDINAL
fbem-29600	107	21	0	CARDINAL
fbem-29600	107	22	117	CARDINAL
fbem-29600	108	1	7	CARDINAL
fbem-29600	109	1	china	GPE
fbem-29600	110	1	7	CARDINAL
fbem-29600	111	1	some years	DATE
fbem-29600	112	1	may 1, 2018	DATE
fbem-29600	112	2	17% and 11%	PERCENT
fbem-29600	112	3	16% and 10%	PERCENT
fbem-29600	112	4	april 1, 2019	DATE
fbem-29600	112	5	16%	PERCENT
fbem-29600	112	6	13%	PERCENT
fbem-29600	112	7	16%	PERCENT
fbem-29600	112	8	13%	PERCENT
fbem-29600	112	9	10%	PERCENT
fbem-29600	112	10	9%	PERCENT
fbem-29600	113	1	1	CARDINAL
fbem-29600	114	1	1	CARDINAL
fbem-29600	115	1	particular year	DATE
fbem-29600	115	2	previous year	DATE
fbem-29600	115	3	previous year	DATE
fbem-29600	115	4	2018	DATE
fbem-29600	115	5	7.5 1.6 2021	QUANTITY
fbem-29600	115	6	14	CARDINAL
fbem-29600	115	7	5	CARDINAL
fbem-29600	115	8	china	GPE
fbem-29600	115	9	2016	CARDINAL
fbem-29600	117	1	china	GPE
fbem-29600	117	2	many years	DATE
fbem-29600	117	3	china	GPE
fbem-29600	118	1	china	GPE
fbem-29600	118	2	china	GPE
fbem-29600	121	1	2015 2016 2017	DATE
fbem-29600	121	2	2022	CARDINAL
fbem-29600	121	3	40.6	CARDINAL
fbem-29600	121	4	43.4	CARDINAL
fbem-29600	121	5	58.0	CARDINAL
fbem-29600	121	6	58.0	CARDINAL
fbem-29600	121	7	60.0	CARDINAL
fbem-29600	123	1	t ri	GPE
fbem-29600	123	2	io	LOC
fbem-29600	123	3	118	CARDINAL
fbem-29600	130	1	first	ORDINAL
fbem-29600	131	1	recent years	DATE
fbem-29600	135	1	secondly	ORDINAL
fbem-29600	140	1	the tax department	ORG
fbem-29600	140	2	the tax department	ORG
fbem-29600	143	1	zhang yan	PERSON
fbem-29600	144	1	china	GPE
fbem-29600	144	2	china	GPE
fbem-29600	144	3	annual	DATE
fbem-29600	144	4	1952 to 2008	DATE
fbem-29600	145	1	2010	DATE
fbem-29600	145	2	66	CARDINAL
fbem-29600	146	1	2	CARDINAL
fbem-29600	146	2	chen shixing	PERSON
fbem-29600	147	1	chinese	NORP
fbem-29600	147	2	1980-2010	DATE
fbem-29600	148	1	china soft science	ORG
fbem-29600	148	2	2012	DATE
fbem-29600	148	3	no.262(10):169-176	CARDINAL
fbem-29600	149	1	3	CARDINAL
fbem-29600	149	2	yao dongmin	PERSON
fbem-29600	149	3	sun rong	PERSON
fbem-29600	150	1	china	GPE
fbem-29600	152	1	2023	CARDINAL
fbem-29600	152	2	02):14-24	CARDINAL
fbem-29600	153	1	4	CARDINAL
fbem-29600	153	2	yan kun	PERSON
fbem-29600	153	3	tang dantong	PERSON
fbem-29600	156	1	central university of finance	ORG
fbem-29600	156	2	2023	CARDINAL
fbem-29600	156	3	05):16-34	DATE
fbem-29600	157	1	5	CARDINAL
fbem-29600	157	2	cheng dy	PERSON
fbem-29600	157	3	guo	PERSON
fbem-29600	158	1	119	CARDINAL
fbem-29600	158	2	thirteen	CARDINAL
fbem-29600	160	1	2023	CARDINAL
fbem-29600	160	2	01):70-77	CARDINAL
fbem-29600	161	1	6	CARDINAL
fbem-29600	161	2	wang jiayong	PERSON
fbem-29600	162	1	dalian	GPE
fbem-29600	164	1	2022	CARDINAL
fbem-29600	164	2	11):60-66	CARDINAL
fbem-29600	165	1	zhang kaiqiang	PERSON
fbem-29600	168	1	2023	CARDINAL
fbem-29600	168	2	45(02):8288	DATE
fbem-29600	169	1	8	CARDINAL
fbem-29600	169	2	zhang xiaodan	PERSON
fbem-29600	172	1	journal of shanxi university	ORG
fbem-29600	172	2	2022	CARDINAL
fbem-29600	172	3	45(05):51	CARDINAL