id	sid	eid	entity	type
fbem-31287	1	1	2766-824x	QUANTITY
fbem-31287	1	2	20	CARDINAL
fbem-31287	1	3	1	CARDINAL
fbem-31287	1	4	2025	CARDINAL
fbem-31287	1	5	30	CARDINAL
fbem-31287	1	6	china	GPE
fbem-31287	1	7	tumarisi abasi	PERSON
fbem-31287	1	8	2100265128@qq.com	CARDINAL
fbem-31287	9	1	1	CARDINAL
fbem-31287	9	2	1.1	CARDINAL
fbem-31287	11	1	recent years	DATE
fbem-31287	11	2	china	GPE
fbem-31287	21	1	1.2	CARDINAL
fbem-31287	22	1	cheng zhaorong	PERSON
fbem-31287	22	2	2021	CARDINAL
fbem-31287	23	1	1	CARDINAL
fbem-31287	24	1	zhang ling	PERSON
fbem-31287	24	2	zhu 31 tingting (	PERSON
fbem-31287	24	3	2015	DATE
fbem-31287	24	4	2	CARDINAL
fbem-31287	25	1	chen jun	PERSON
fbem-31287	25	2	xu yude	PERSON
fbem-31287	25	3	2015	DATE
fbem-31287	25	4	3	CARDINAL
fbem-31287	26	1	zhang hui	PERSON
fbem-31287	26	2	2022	CARDINAL
fbem-31287	26	3	china	GPE
fbem-31287	26	4	2011	DATE
fbem-31287	26	5	2020	DATE
fbem-31287	28	1	3	CARDINAL
fbem-31287	28	2	chen caihong	PERSON
fbem-31287	28	3	2022	CARDINAL
fbem-31287	29	1	5	CARDINAL
fbem-31287	30	1	ding rui	PERSON
fbem-31287	30	2	xu gaoshuang	PERSON
fbem-31287	30	3	2021	CARDINAL
fbem-31287	31	1	4	CARDINAL
fbem-31287	31	2	6	CARDINAL
fbem-31287	32	1	wang xiong	PERSON
fbem-31287	32	2	2018	DATE
fbem-31287	32	3	the early years	DATE
fbem-31287	33	1	subsequent years	DATE
fbem-31287	34	1	7	CARDINAL
fbem-31287	35	1	tan xue et al	PERSON
fbem-31287	36	1	2015	CARDINAL
fbem-31287	36	2	8	CARDINAL
fbem-31287	37	1	chan et al	ORG
fbem-31287	38	1	2016	CARDINAL
fbem-31287	38	2	9	CARDINAL
fbem-31287	41	1	firstly	ORDINAL
fbem-31287	43	1	2	CARDINAL
fbem-31287	43	2	2.1	CARDINAL
fbem-31287	45	1	china	GPE
fbem-31287	50	1	2.2	CARDINAL
fbem-31287	51	1	two	CARDINAL
fbem-31287	51	2	two	CARDINAL
fbem-31287	63	1	32 3	DATE
fbem-31287	64	1	3.1	CARDINAL
fbem-31287	64	2	china	GPE
fbem-31287	65	1	china	GPE
fbem-31287	66	1	china	GPE
fbem-31287	69	1	china	GPE
fbem-31287	70	1	china	GPE
fbem-31287	71	1	3.2	CARDINAL
fbem-31287	73	1	the tax department's	ORG
fbem-31287	75	1	the national audit department	ORG
fbem-31287	77	1	3.3	CARDINAL
fbem-31287	82	1	3.4	CARDINAL
fbem-31287	85	1	the tax department	ORG
fbem-31287	86	1	the tax department	ORG
fbem-31287	87	1	the tax department	ORG
fbem-31287	88	1	33 4	DATE
fbem-31287	92	1	2008	DATE
fbem-31287	92	2	three	CARDINAL
fbem-31287	92	3	4.1	CARDINAL
fbem-31287	93	1	first	ORDINAL
fbem-31287	99	1	4.2	CARDINAL
fbem-31287	105	1	4.2.2	CARDINAL
fbem-31287	106	1	4.2.3	DATE
fbem-31287	109	1	4.3	CARDINAL
fbem-31287	114	1	34 5	DATE
fbem-31287	114	2	5.1	CARDINAL
fbem-31287	123	1	first	ORDINAL
fbem-31287	123	2	secondly	ORDINAL
fbem-31287	125	1	5.2	CARDINAL
fbem-31287	132	1	5.3	CARDINAL
fbem-31287	137	1	35 5.4	CARDINAL
fbem-31287	141	1	china	GPE
fbem-31287	141	2	china	GPE
fbem-31287	145	1	5.5	CARDINAL
fbem-31287	150	1	article 43 of china's	LAW
fbem-31287	151	1	6.	CARDINAL
fbem-31287	154	1	1	CARDINAL
fbem-31287	154	2	cheng zhaorong	PERSON
fbem-31287	154	3	guangdong caijing university	ORG
fbem-31287	155	1	2	CARDINAL
fbem-31287	155	2	zhang ling zhu	PERSON
fbem-31287	158	1	2015	DATE
fbem-31287	158	2	30(2):83-92	CARDINAL
fbem-31287	159	1	1004-4833	DATE
fbem-31287	160	1	2015.02.009	CARDINAL
fbem-31287	161	1	3	CARDINAL
fbem-31287	161	2	cheng jun	PERSON
fbem-31287	161	3	xu yude	PERSON
fbem-31287	163	1	2015	DATE
fbem-31287	163	2	03):100-107	CARDINAL
fbem-31287	164	1	4	CARDINAL
fbem-31287	164	2	jimei university	ORG
fbem-31287	164	3	china 2022	ORG
fbem-31287	165	1	5	CARDINAL
fbem-31287	165	2	chen caihong	PERSON
fbem-31287	169	1	2022(07):28-31	DATE
fbem-31287	170	1	6	CARDINAL
fbem-31287	170	2	ding rui	PERSON
fbem-31287	170	3	xu gaoshuang	PERSON
fbem-31287	174	1	2021(09):26-32	CARDINAL
fbem-31287	175	1	7	CARDINAL
fbem-31287	175	2	wang xiong	PERSON
fbem-31287	179	1	2018(03):109115	PERSON
fbem-31287	180	1	8	CARDINAL
fbem-31287	180	2	tan xue	PERSON
fbem-31287	180	3	du xing-qiang	PERSON
fbem-31287	180	4	journal of shanxi university of finance and economics	ORG
fbem-31287	180	5	2015(11):113	CARDINAL
fbem-31287	181	1	9	CARDINAL
fbem-31287	181	2	chan k.h.	PERSON
fbem-31287	181	3	luo r.	PERSON
fbem-31287	181	4	mo	GPE
fbem-31287	184	1	journal of international accounting research	ORG
fbem-31287	184	2	2016	DATE
fbem-31287	184	3	1-30	CARDINAL