id	sid	eid	entity	type
fbem-7452	1	1	2766-824x	QUANTITY
fbem-7452	1	2	8	CARDINAL
fbem-7452	1	3	3	CARDINAL
fbem-7452	1	4	2023 15	CARDINAL
fbem-7452	1	5	di zeng	PERSON
fbem-7452	1	6	zhifeng gao	PERSON
fbem-7452	1	7	jing gao	PERSON
fbem-7452	1	8	nanjing audit university	ORG
fbem-7452	1	9	nanjing	GPE
fbem-7452	1	10	jiangsu	GPE
fbem-7452	1	11	211815	DATE
fbem-7452	1	12	china	GPE
fbem-7452	1	13	recent years	DATE
fbem-7452	2	1	first	ORDINAL
fbem-7452	6	1	1	CARDINAL
fbem-7452	6	2	1.1	CARDINAL
fbem-7452	10	1	recent years	DATE
fbem-7452	11	1	bingbing	PERSON
fbem-7452	11	2	zheng shuang	PERSON
fbem-7452	11	3	deng lun	PERSON
fbem-7452	18	1	american	NORP
fbem-7452	18	2	first	ORDINAL
fbem-7452	18	3	the united states	GPE
fbem-7452	19	1	m.c.allingham	ORG
fbem-7452	20	1	1973	DATE
fbem-7452	21	1	1995	DATE
fbem-7452	21	2	wang	ORG
fbem-7452	22	1	2003	DATE
fbem-7452	22	2	yang biyun et al	PERSON
fbem-7452	23	1	2010	DATE
fbem-7452	23	2	wang yuxia	PERSON
fbem-7452	23	3	china	GPE
fbem-7452	24	1	1.2	CARDINAL
fbem-7452	24	2	the tax department's	ORG
fbem-7452	24	3	the tax department's	ORG
fbem-7452	27	1	2	CARDINAL
fbem-7452	27	2	2.1	CARDINAL
fbem-7452	28	1	2.1.1	CARDINAL
fbem-7452	29	1	-s	NORP
fbem-7452	29	2	1972	DATE
fbem-7452	34	1	-s	NORP
fbem-7452	34	2	16	CARDINAL
fbem-7452	36	1	w	ORG
fbem-7452	39	1	1	CARDINAL
fbem-7452	39	2	1	CARDINAL
fbem-7452	39	3	t w fte te	ORG
fbem-7452	39	4	1	CARDINAL
fbem-7452	40	1	1	CARDINAL
fbem-7452	40	2	2.1.2	CARDINAL
fbem-7452	40	3	1	CARDINAL
fbem-7452	40	4	greater than zero	CARDINAL
fbem-7452	41	1	first	ORDINAL
fbem-7452	41	2	1-pf	QUANTITY
fbem-7452	42	1	1	CARDINAL
fbem-7452	44	1	2	CARDINAL
fbem-7452	44	2	1-pf<0	QUANTITY
fbem-7452	46	1	3	CARDINAL
fbem-7452	46	2	1-pf	QUANTITY
fbem-7452	46	3	0	CARDINAL
fbem-7452	53	1	1	CARDINAL
fbem-7452	53	2	1-pf	QUANTITY
fbem-7452	54	1	2.2	CARDINAL
fbem-7452	54	2	2.2.1	CARDINAL
fbem-7452	56	1	the tax bureau	ORG
fbem-7452	57	1	q=1	PERSON
fbem-7452	58	1	nonstar	ORG
fbem-7452	58	2	1	CARDINAL
fbem-7452	58	3	1	CARDINAL
fbem-7452	58	4	1	CARDINAL
fbem-7452	58	5	t w fte te	ORG
fbem-7452	58	6	u pβq	ORG
fbem-7452	58	7	1	CARDINAL
fbem-7452	58	8	1	CARDINAL
fbem-7452	58	9	t w fte te	ORG
fbem-7452	58	10	1	CARDINAL
fbem-7452	58	11	1	CARDINAL
fbem-7452	58	12	t w fte te	ORG
fbem-7452	59	1	2.2.2	CARDINAL
fbem-7452	60	1	-s	NORP
fbem-7452	60	2	greater than zero	CARDINAL
fbem-7452	61	1	first	ORDINAL
fbem-7452	61	2	1pf	ORDINAL
fbem-7452	62	1	1	CARDINAL
fbem-7452	63	1	2	CARDINAL
fbem-7452	63	2	1-pf<0	QUANTITY
fbem-7452	65	1	3	CARDINAL
fbem-7452	65	2	1-pf	QUANTITY
fbem-7452	65	3	0	CARDINAL
fbem-7452	69	1	17	CARDINAL
fbem-7452	70	1	-s	NORP
fbem-7452	73	1	3	CARDINAL
fbem-7452	73	2	nearly 80%	PERCENT
fbem-7452	73	3	the "deng	PERSON
fbem-7452	74	1	nearly 95 percent	PERCENT
fbem-7452	78	1	more than three years	DATE
fbem-7452	78	2	less than seven years	DATE
fbem-7452	81	1	nearly 70 percent	PERCENT
fbem-7452	81	2	the remaining 30 percent	PERCENT
fbem-7452	82	1	nearly 80 percent	PERCENT
fbem-7452	84	1	1	CARDINAL
fbem-7452	84	2	1-pf<0	QUANTITY
fbem-7452	84	3	three	CARDINAL
fbem-7452	85	1	4	CARDINAL
fbem-7452	89	1	0.00%	PERCENT
fbem-7452	89	2	20.00%	PERCENT
fbem-7452	89	3	40.00%	PERCENT
fbem-7452	89	4	60.00%	PERCENT
fbem-7452	89	5	80.00%	PERCENT
fbem-7452	89	6	100.00%	PERCENT
fbem-7452	89	7	120.00%	PERCENT
fbem-7452	89	8	18 4.1	CARDINAL
fbem-7452	90	1	4.1.1	CARDINAL
fbem-7452	94	1	4.1.2	CARDINAL
fbem-7452	95	1	4.2	CARDINAL
fbem-7452	97	1	zero	CARDINAL
fbem-7452	98	1	4.2.2	CARDINAL
fbem-7452	101	1	4.3	CARDINAL
fbem-7452	102	1	1	CARDINAL
fbem-7452	103	1	2	CARDINAL
fbem-7452	105	1	two	CARDINAL
fbem-7452	106	1	1	CARDINAL
fbem-7452	107	1	2	CARDINAL
fbem-7452	108	1	1	CARDINAL
fbem-7452	109	1	2	CARDINAL
fbem-7452	112	1	2022	CARDINAL
fbem-7452	112	2	2022sx08003c	CARDINAL
fbem-7452	112	3	1	CARDINAL
fbem-7452	112	4	yang zimo	PERSON
fbem-7452	115	1	fujian quality management	ORG
fbem-7452	115	2	2015	CARDINAL
fbem-7452	115	3	11	CARDINAL
fbem-7452	116	1	1	CARDINAL
fbem-7452	117	1	2	CARDINAL
fbem-7452	117	2	li yue	PERSON
fbem-7452	117	3	zheng rongrong	PERSON
fbem-7452	120	1	2022(06	CARDINAL
fbem-7452	120	2	3	CARDINAL
fbem-7452	121	1	3	CARDINAL
fbem-7452	121	2	dai	ORG
fbem-7452	124	1	harbin institute of technology	ORG
fbem-7452	124	2	2012(06	DATE
fbem-7452	124	3	1718	CARDINAL
fbem-7452	125	1	4	CARDINAL
fbem-7452	125	2	luo g. research	PERSON
fbem-7452	127	1	23-24	CARDINAL
fbem-7452	128	1	chinese	LANGUAGE
fbem-7452	128	2	english	LANGUAGE
fbem-7452	129	1	5	CARDINAL
fbem-7452	129	2	feng shaowu	PERSON
fbem-7452	132	1	journal of guangdong administration university	ORG
fbem-7452	133	1	2-3	CARDINAL
fbem-7452	134	1	6	CARDINAL
fbem-7452	135	1	1958	DATE
fbem-7452	136	1	7	CARDINAL
fbem-7452	136	2	m.c.	GPE
fbem-7452	137	1	journal of public economics	ORG
fbem-7452	138	1	323	CARDINAL
fbem-7452	138	2	8	CARDINAL
fbem-7452	140	1	166-168	CARDINAL
fbem-7452	140	2	9	CARDINAL
fbem-7452	142	1	journal of shaanxi university of finance	ORG
fbem-7452	143	1	1995(3	TIME
fbem-7452	143	2	45	CARDINAL