id	sid	tid	token	lemma	pos
fbem-1138	1	1	frontiers	frontier	NOUN
fbem-1138	1	2	in	in	ADP
fbem-1138	1	3	business	business	NOUN
fbem-1138	1	4	,	,	PUNCT
fbem-1138	1	5	economics	economic	NOUN
fbem-1138	1	6	and	and	CCONJ
fbem-1138	1	7	management	management	NOUN
fbem-1138	1	8	issn	issn	PROPN
fbem-1138	1	9	:	:	PUNCT
fbem-1138	1	10	2766	2766	NUM
fbem-1138	1	11	-	-	PUNCT
fbem-1138	1	12	824x	824x	NUM
fbem-1138	1	13	|	|	ADJ
fbem-1138	1	14	vol	vol	NOUN
fbem-1138	1	15	.	.	PROPN
fbem-1138	2	1	4	4	NUM
fbem-1138	2	2	,	,	PUNCT
fbem-1138	2	3	no	no	INTJ
fbem-1138	2	4	.	.	NOUN
fbem-1138	2	5	3	3	NUM
fbem-1138	2	6	,	,	PUNCT
fbem-1138	2	7	2022	2022	NUM
fbem-1138	2	8	68	68	NUM
fbem-1138	2	9	problems	problem	NOUN
fbem-1138	2	10	and	and	CCONJ
fbem-1138	2	11	improvement	improvement	NOUN
fbem-1138	2	12	of	of	ADP
fbem-1138	2	13	the	the	DET
fbem-1138	2	14	special	special	ADJ
fbem-1138	2	15	additional	additional	ADJ
fbem-1138	2	16	deduction	deduction	NOUN
fbem-1138	2	17	system	system	NOUN
fbem-1138	2	18	of	of	ADP
fbem-1138	2	19	personal	personal	ADJ
fbem-1138	2	20	income	income	NOUN
fbem-1138	2	21	tax	tax	NOUN
fbem-1138	2	22	yu	yu	PROPN
fbem-1138	2	23	zhou1	zhou1	PROPN
fbem-1138	2	24	,	,	PUNCT
fbem-1138	2	25	a	a	PRON
fbem-1138	2	26	,	,	PUNCT
fbem-1138	2	27	zejiong	zejiong	PROPN
fbem-1138	2	28	zhou2	zhou2	PROPN
fbem-1138	2	29	,	,	PUNCT
fbem-1138	2	30	b	b	PROPN
fbem-1138	2	31	,	,	PUNCT
fbem-1138	2	32	*	*	PROPN
fbem-1138	3	1	1school	1school	NUM
fbem-1138	3	2	of	of	ADP
fbem-1138	3	3	finance	finance	NOUN
fbem-1138	3	4	and	and	CCONJ
fbem-1138	3	5	public	public	ADJ
fbem-1138	3	6	administration	administration	NOUN
fbem-1138	3	7	,	,	PUNCT
fbem-1138	3	8	anhui	anhui	PROPN
fbem-1138	3	9	university	university	PROPN
fbem-1138	3	10	of	of	ADP
fbem-1138	3	11	finance	finance	NOUN
fbem-1138	3	12	and	and	CCONJ
fbem-1138	3	13	economics	economic	NOUN
fbem-1138	3	14	,	,	PUNCT
fbem-1138	3	15	bengbu	bengbu	NOUN
fbem-1138	3	16	,	,	PUNCT
fbem-1138	3	17	anhui	anhui	PROPN
fbem-1138	3	18	,	,	PUNCT
fbem-1138	3	19	china	china	PROPN
fbem-1138	3	20	2school	2school	NUM
fbem-1138	3	21	of	of	ADP
fbem-1138	3	22	economics	economic	NOUN
fbem-1138	3	23	,	,	PUNCT
fbem-1138	3	24	anhui	anhui	PROPN
fbem-1138	3	25	university	university	PROPN
fbem-1138	3	26	of	of	ADP
fbem-1138	3	27	finance	finance	NOUN
fbem-1138	3	28	and	and	CCONJ
fbem-1138	3	29	economics	economic	NOUN
fbem-1138	3	30	,	,	PUNCT
fbem-1138	3	31	bengbu	bengbu	NOUN
fbem-1138	3	32	,	,	PUNCT
fbem-1138	3	33	anhui	anhui	PROPN
fbem-1138	3	34	,	,	PUNCT
fbem-1138	3	35	china	china	PROPN
fbem-1138	3	36	azhouzhou020522@163.com	azhouzhou020522@163.com	PROPN
fbem-1138	3	37	,	,	PUNCT
fbem-1138	3	38	baczzj123456@163.com	baczzj123456@163.com	X
fbem-1138	4	1	abstract	abstract	NOUN
fbem-1138	4	2	:	:	PUNCT
fbem-1138	4	3	the	the	DET
fbem-1138	4	4	new	new	ADJ
fbem-1138	4	5	individual	individual	ADJ
fbem-1138	4	6	income	income	NOUN
fbem-1138	4	7	tax	tax	NOUN
fbem-1138	4	8	law	law	NOUN
fbem-1138	4	9	was	be	AUX
fbem-1138	4	10	officially	officially	ADV
fbem-1138	4	11	implemented	implement	VERB
fbem-1138	4	12	in	in	ADP
fbem-1138	4	13	2019	2019	NUM
fbem-1138	4	14	,	,	PUNCT
fbem-1138	4	15	and	and	CCONJ
fbem-1138	4	16	one	one	NUM
fbem-1138	4	17	of	of	ADP
fbem-1138	4	18	the	the	DET
fbem-1138	4	19	highlights	highlight	NOUN
fbem-1138	4	20	is	be	AUX
fbem-1138	4	21	the	the	DET
fbem-1138	4	22	new	new	ADJ
fbem-1138	4	23	six	six	NUM
fbem-1138	4	24	special	special	ADJ
fbem-1138	4	25	additional	additional	ADJ
fbem-1138	4	26	deduction	deduction	NOUN
fbem-1138	4	27	policies	policy	NOUN
fbem-1138	4	28	.	.	PUNCT
fbem-1138	5	1	the	the	DET
fbem-1138	5	2	emergence	emergence	NOUN
fbem-1138	5	3	of	of	ADP
fbem-1138	5	4	the	the	DET
fbem-1138	5	5	special	special	ADJ
fbem-1138	5	6	additional	additional	ADJ
fbem-1138	5	7	deduction	deduction	NOUN
fbem-1138	5	8	policy	policy	NOUN
fbem-1138	5	9	aims	aim	VERB
fbem-1138	5	10	to	to	PART
fbem-1138	5	11	solve	solve	VERB
fbem-1138	5	12	the	the	DET
fbem-1138	5	13	problems	problem	NOUN
fbem-1138	5	14	of	of	ADP
fbem-1138	5	15	people	people	NOUN
fbem-1138	5	16	's	's	PART
fbem-1138	5	17	livelihood	livelihood	NOUN
fbem-1138	5	18	,	,	PUNCT
fbem-1138	5	19	reduce	reduce	VERB
fbem-1138	5	20	the	the	DET
fbem-1138	5	21	tax	tax	NOUN
fbem-1138	5	22	burden	burden	NOUN
fbem-1138	5	23	of	of	ADP
fbem-1138	5	24	the	the	DET
fbem-1138	5	25	people	people	NOUN
fbem-1138	5	26	,	,	PUNCT
fbem-1138	5	27	and	and	CCONJ
fbem-1138	5	28	achieve	achieve	VERB
fbem-1138	5	29	social	social	ADJ
fbem-1138	5	30	equity	equity	NOUN
fbem-1138	5	31	.	.	PUNCT
fbem-1138	6	1	at	at	ADP
fbem-1138	6	2	this	this	DET
fbem-1138	6	3	stage	stage	NOUN
fbem-1138	6	4	,	,	PUNCT
fbem-1138	6	5	various	various	ADJ
fbem-1138	6	6	special	special	ADJ
fbem-1138	6	7	additional	additional	ADJ
fbem-1138	6	8	deduction	deduction	NOUN
fbem-1138	6	9	policies	policy	NOUN
fbem-1138	6	10	have	have	AUX
fbem-1138	6	11	been	be	AUX
fbem-1138	6	12	implemented	implement	VERB
fbem-1138	6	13	in	in	ADP
fbem-1138	6	14	various	various	ADJ
fbem-1138	6	15	places	place	NOUN
fbem-1138	6	16	.	.	PUNCT
fbem-1138	7	1	while	while	SCONJ
fbem-1138	7	2	achieving	achieve	VERB
fbem-1138	7	3	certain	certain	ADJ
fbem-1138	7	4	results	result	NOUN
fbem-1138	7	5	,	,	PUNCT
fbem-1138	7	6	the	the	DET
fbem-1138	7	7	disadvantages	disadvantage	NOUN
fbem-1138	7	8	of	of	ADP
fbem-1138	7	9	the	the	DET
fbem-1138	7	10	policy	policy	NOUN
fbem-1138	7	11	have	have	AUX
fbem-1138	7	12	become	become	VERB
fbem-1138	7	13	increasingly	increasingly	ADV
fbem-1138	7	14	prominent	prominent	ADJ
fbem-1138	7	15	.	.	PUNCT
fbem-1138	8	1	the	the	DET
fbem-1138	8	2	policy	policy	NOUN
fbem-1138	8	3	still	still	ADV
fbem-1138	8	4	needs	need	VERB
fbem-1138	8	5	to	to	PART
fbem-1138	8	6	keep	keep	VERB
fbem-1138	8	7	pace	pace	NOUN
fbem-1138	8	8	with	with	ADP
fbem-1138	8	9	the	the	DET
fbem-1138	8	10	times	time	NOUN
fbem-1138	8	11	,	,	PUNCT
fbem-1138	8	12	spit	spit	VERB
fbem-1138	8	13	out	out	ADP
fbem-1138	8	14	the	the	DET
fbem-1138	8	15	old	old	ADJ
fbem-1138	8	16	and	and	CCONJ
fbem-1138	8	17	accept	accept	VERB
fbem-1138	8	18	the	the	DET
fbem-1138	8	19	new	new	ADJ
fbem-1138	8	20	.	.	PUNCT
fbem-1138	9	1	this	this	DET
fbem-1138	9	2	paper	paper	NOUN
fbem-1138	9	3	will	will	AUX
fbem-1138	9	4	analyze	analyze	VERB
fbem-1138	9	5	the	the	DET
fbem-1138	9	6	problems	problem	NOUN
fbem-1138	9	7	existing	exist	VERB
fbem-1138	9	8	in	in	ADP
fbem-1138	9	9	the	the	DET
fbem-1138	9	10	implementation	implementation	NOUN
fbem-1138	9	11	of	of	ADP
fbem-1138	9	12	the	the	DET
fbem-1138	9	13	special	special	ADJ
fbem-1138	9	14	additional	additional	ADJ
fbem-1138	9	15	deduction	deduction	NOUN
fbem-1138	9	16	system	system	NOUN
fbem-1138	9	17	of	of	ADP
fbem-1138	9	18	personal	personal	ADJ
fbem-1138	9	19	income	income	NOUN
fbem-1138	9	20	tax	tax	NOUN
fbem-1138	9	21	at	at	ADP
fbem-1138	9	22	this	this	DET
fbem-1138	9	23	stage	stage	NOUN
fbem-1138	9	24	,	,	PUNCT
fbem-1138	9	25	draw	draw	VERB
fbem-1138	9	26	lessons	lesson	NOUN
fbem-1138	9	27	from	from	ADP
fbem-1138	9	28	foreign	foreign	ADJ
fbem-1138	9	29	beneficial	beneficial	ADJ
fbem-1138	9	30	experience	experience	NOUN
fbem-1138	9	31	,	,	PUNCT
fbem-1138	9	32	and	and	CCONJ
fbem-1138	9	33	combine	combine	VERB
fbem-1138	9	34	social	social	ADJ
fbem-1138	9	35	reality	reality	NOUN
fbem-1138	9	36	to	to	PART
fbem-1138	9	37	put	put	VERB
fbem-1138	9	38	forward	forward	ADV
fbem-1138	9	39	scientific	scientific	ADJ
fbem-1138	9	40	and	and	CCONJ
fbem-1138	9	41	feasible	feasible	ADJ
fbem-1138	9	42	suggestions	suggestion	NOUN
fbem-1138	9	43	for	for	ADP
fbem-1138	9	44	improving	improve	VERB
fbem-1138	9	45	the	the	DET
fbem-1138	9	46	special	special	ADJ
fbem-1138	9	47	additional	additional	ADJ
fbem-1138	9	48	deduction	deduction	NOUN
fbem-1138	9	49	system	system	NOUN
fbem-1138	9	50	.	.	PUNCT
fbem-1138	10	1	keywords	keyword	NOUN
fbem-1138	10	2	:	:	PUNCT
fbem-1138	10	3	personal	personal	ADJ
fbem-1138	10	4	income	income	NOUN
fbem-1138	10	5	tax	tax	NOUN
fbem-1138	10	6	,	,	PUNCT
fbem-1138	10	7	special	special	ADJ
fbem-1138	10	8	additional	additional	ADJ
fbem-1138	10	9	deduction	deduction	NOUN
fbem-1138	10	10	,	,	PUNCT
fbem-1138	10	11	deduction	deduction	NOUN
fbem-1138	10	12	scope	scope	NOUN
fbem-1138	10	13	,	,	PUNCT
fbem-1138	10	14	deduction	deduction	NOUN
fbem-1138	10	15	standard	standard	NOUN
fbem-1138	10	16	.	.	PUNCT
fbem-1138	11	1	1	1	X
fbem-1138	11	2	.	.	X
fbem-1138	11	3	introduction	introduction	NOUN
fbem-1138	11	4	nowadays	nowadays	ADV
fbem-1138	11	5	,	,	PUNCT
fbem-1138	11	6	china	china	PROPN
fbem-1138	11	7	's	's	PART
fbem-1138	11	8	economy	economy	NOUN
fbem-1138	11	9	has	have	AUX
fbem-1138	11	10	entered	enter	VERB
fbem-1138	11	11	a	a	DET
fbem-1138	11	12	high	high	ADJ
fbem-1138	11	13	-	-	PUNCT
fbem-1138	11	14	quality	quality	NOUN
fbem-1138	11	15	development	development	NOUN
fbem-1138	11	16	stage	stage	NOUN
fbem-1138	11	17	.	.	PUNCT
fbem-1138	12	1	at	at	ADP
fbem-1138	12	2	this	this	DET
fbem-1138	12	3	stage	stage	NOUN
fbem-1138	12	4	,	,	PUNCT
fbem-1138	12	5	the	the	DET
fbem-1138	12	6	main	main	ADJ
fbem-1138	12	7	purpose	purpose	NOUN
fbem-1138	12	8	of	of	ADP
fbem-1138	12	9	personal	personal	ADJ
fbem-1138	12	10	income	income	NOUN
fbem-1138	12	11	tax	tax	NOUN
fbem-1138	12	12	collection	collection	NOUN
fbem-1138	12	13	is	be	AUX
fbem-1138	12	14	to	to	PART
fbem-1138	12	15	adjust	adjust	VERB
fbem-1138	12	16	income	income	NOUN
fbem-1138	12	17	distribution	distribution	NOUN
fbem-1138	12	18	,	,	PUNCT
fbem-1138	12	19	make	make	VERB
fbem-1138	12	20	up	up	ADP
fbem-1138	12	21	the	the	DET
fbem-1138	12	22	gap	gap	NOUN
fbem-1138	12	23	between	between	ADP
fbem-1138	12	24	the	the	DET
fbem-1138	12	25	rich	rich	ADJ
fbem-1138	12	26	and	and	CCONJ
fbem-1138	12	27	the	the	DET
fbem-1138	12	28	poor	poor	ADJ
fbem-1138	12	29	,	,	PUNCT
fbem-1138	12	30	and	and	CCONJ
fbem-1138	12	31	achieve	achieve	VERB
fbem-1138	12	32	social	social	ADJ
fbem-1138	12	33	equity	equity	NOUN
fbem-1138	12	34	.	.	PUNCT
fbem-1138	13	1	with	with	ADP
fbem-1138	13	2	the	the	DET
fbem-1138	13	3	rapid	rapid	ADJ
fbem-1138	13	4	development	development	NOUN
fbem-1138	13	5	of	of	ADP
fbem-1138	13	6	china	china	PROPN
fbem-1138	13	7	's	's	PART
fbem-1138	13	8	economy	economy	NOUN
fbem-1138	13	9	,	,	PUNCT
fbem-1138	13	10	the	the	DET
fbem-1138	13	11	per	per	ADP
fbem-1138	13	12	capita	capita	X
fbem-1138	13	13	income	income	NOUN
fbem-1138	13	14	of	of	ADP
fbem-1138	13	15	residents	resident	NOUN
fbem-1138	13	16	is	be	AUX
fbem-1138	13	17	also	also	ADV
fbem-1138	13	18	increasing	increase	VERB
fbem-1138	13	19	year	year	NOUN
fbem-1138	13	20	by	by	ADP
fbem-1138	13	21	year	year	NOUN
fbem-1138	13	22	,	,	PUNCT
fbem-1138	13	23	prices	price	NOUN
fbem-1138	13	24	are	be	AUX
fbem-1138	13	25	rising	rise	VERB
fbem-1138	13	26	,	,	PUNCT
fbem-1138	13	27	the	the	DET
fbem-1138	13	28	cost	cost	NOUN
fbem-1138	13	29	of	of	ADP
fbem-1138	13	30	basic	basic	ADJ
fbem-1138	13	31	living	living	NOUN
fbem-1138	13	32	is	be	AUX
fbem-1138	13	33	also	also	ADV
fbem-1138	13	34	increasing	increase	VERB
fbem-1138	13	35	day	day	NOUN
fbem-1138	13	36	by	by	ADP
fbem-1138	13	37	day	day	NOUN
fbem-1138	13	38	,	,	PUNCT
fbem-1138	13	39	and	and	CCONJ
fbem-1138	13	40	the	the	DET
fbem-1138	13	41	cost	cost	NOUN
fbem-1138	13	42	of	of	ADP
fbem-1138	13	43	living	living	NOUN
fbem-1138	13	44	is	be	AUX
fbem-1138	13	45	under	under	ADP
fbem-1138	13	46	great	great	ADJ
fbem-1138	13	47	pressure	pressure	NOUN
fbem-1138	13	48	.	.	PUNCT
fbem-1138	14	1	therefore	therefore	ADV
fbem-1138	14	2	,	,	PUNCT
fbem-1138	14	3	in	in	ADP
fbem-1138	14	4	the	the	DET
fbem-1138	14	5	reform	reform	NOUN
fbem-1138	14	6	of	of	ADP
fbem-1138	14	7	the	the	DET
fbem-1138	14	8	new	new	ADJ
fbem-1138	14	9	tax	tax	NOUN
fbem-1138	14	10	law	law	NOUN
fbem-1138	14	11	in	in	ADP
fbem-1138	14	12	2019	2019	NUM
fbem-1138	14	13	,	,	PUNCT
fbem-1138	14	14	a	a	DET
fbem-1138	14	15	special	special	ADJ
fbem-1138	14	16	additional	additional	ADJ
fbem-1138	14	17	deduction	deduction	NOUN
fbem-1138	14	18	system	system	NOUN
fbem-1138	14	19	has	have	AUX
fbem-1138	14	20	been	be	AUX
fbem-1138	14	21	added	add	VERB
fbem-1138	14	22	to	to	ADP
fbem-1138	14	23	the	the	DET
fbem-1138	14	24	reform	reform	NOUN
fbem-1138	14	25	of	of	ADP
fbem-1138	14	26	personal	personal	ADJ
fbem-1138	14	27	income	income	NOUN
fbem-1138	14	28	tax	tax	NOUN
fbem-1138	14	29	,	,	PUNCT
fbem-1138	14	30	focusing	focus	VERB
fbem-1138	14	31	on	on	ADP
fbem-1138	14	32	issues	issue	NOUN
fbem-1138	14	33	closely	closely	ADV
fbem-1138	14	34	related	relate	VERB
fbem-1138	14	35	to	to	ADP
fbem-1138	14	36	people	people	NOUN
fbem-1138	14	37	's	's	PART
fbem-1138	14	38	daily	daily	ADJ
fbem-1138	14	39	life	life	NOUN
fbem-1138	14	40	such	such	ADJ
fbem-1138	14	41	as	as	ADP
fbem-1138	14	42	education	education	NOUN
fbem-1138	14	43	,	,	PUNCT
fbem-1138	14	44	medical	medical	ADJ
fbem-1138	14	45	treatment	treatment	NOUN
fbem-1138	14	46	,	,	PUNCT
fbem-1138	14	47	housing	housing	NOUN
fbem-1138	14	48	and	and	CCONJ
fbem-1138	14	49	pension	pension	NOUN
fbem-1138	14	50	,	,	PUNCT
fbem-1138	14	51	and	and	CCONJ
fbem-1138	14	52	relevant	relevant	ADJ
fbem-1138	14	53	policies	policy	NOUN
fbem-1138	14	54	have	have	AUX
fbem-1138	14	55	been	be	AUX
fbem-1138	14	56	formulated	formulate	VERB
fbem-1138	14	57	to	to	PART
fbem-1138	14	58	solve	solve	VERB
fbem-1138	14	59	them	they	PRON
fbem-1138	14	60	,	,	PUNCT
fbem-1138	14	61	so	so	SCONJ
fbem-1138	14	62	as	as	SCONJ
fbem-1138	14	63	to	to	PART
fbem-1138	14	64	help	help	VERB
fbem-1138	14	65	people	people	NOUN
fbem-1138	14	66	's	's	PART
fbem-1138	14	67	livelihood	livelihood	NOUN
fbem-1138	14	68	with	with	ADP
fbem-1138	14	69	taxes	taxis	NOUN
fbem-1138	14	70	and	and	CCONJ
fbem-1138	14	71	reduce	reduce	VERB
fbem-1138	14	72	people	people	NOUN
fbem-1138	14	73	's	's	PART
fbem-1138	14	74	living	living	NOUN
fbem-1138	14	75	pressure	pressure	NOUN
fbem-1138	14	76	.	.	PUNCT
fbem-1138	15	1	the	the	DET
fbem-1138	15	2	personal	personal	ADJ
fbem-1138	15	3	income	income	NOUN
fbem-1138	15	4	tax	tax	NOUN
fbem-1138	15	5	system	system	NOUN
fbem-1138	15	6	should	should	AUX
fbem-1138	15	7	also	also	ADV
fbem-1138	15	8	be	be	AUX
fbem-1138	15	9	improved	improve	VERB
fbem-1138	15	10	step	step	NOUN
fbem-1138	15	11	by	by	ADP
fbem-1138	15	12	step	step	NOUN
fbem-1138	15	13	by	by	ADP
fbem-1138	15	14	increasing	increase	VERB
fbem-1138	15	15	the	the	DET
fbem-1138	15	16	special	special	ADJ
fbem-1138	15	17	additional	additional	ADJ
fbem-1138	15	18	deduction	deduction	NOUN
fbem-1138	15	19	.	.	PUNCT
fbem-1138	16	1	domestic	domestic	ADJ
fbem-1138	16	2	scholars	scholar	NOUN
fbem-1138	16	3	have	have	AUX
fbem-1138	16	4	conducted	conduct	VERB
fbem-1138	16	5	extensive	extensive	ADJ
fbem-1138	16	6	research	research	NOUN
fbem-1138	16	7	on	on	ADP
fbem-1138	16	8	the	the	DET
fbem-1138	16	9	problems	problem	NOUN
fbem-1138	16	10	existing	exist	VERB
fbem-1138	16	11	in	in	ADP
fbem-1138	16	12	the	the	DET
fbem-1138	16	13	implementation	implementation	NOUN
fbem-1138	16	14	of	of	ADP
fbem-1138	16	15	the	the	DET
fbem-1138	16	16	special	special	ADJ
fbem-1138	16	17	additional	additional	ADJ
fbem-1138	16	18	deduction	deduction	NOUN
fbem-1138	16	19	system	system	NOUN
fbem-1138	16	20	of	of	ADP
fbem-1138	16	21	personal	personal	ADJ
fbem-1138	16	22	income	income	NOUN
fbem-1138	16	23	tax	tax	NOUN
fbem-1138	16	24	,	,	PUNCT
fbem-1138	16	25	and	and	CCONJ
fbem-1138	16	26	put	put	VERB
fbem-1138	16	27	forward	forward	ADV
fbem-1138	16	28	countermeasures	countermeasure	NOUN
fbem-1138	16	29	and	and	CCONJ
fbem-1138	16	30	suggestions	suggestion	NOUN
fbem-1138	16	31	.	.	PUNCT
fbem-1138	17	1	sun	sun	PROPN
fbem-1138	17	2	zhulin	zhulin	PROPN
fbem-1138	17	3	(	(	PUNCT
fbem-1138	17	4	2019	2019	NUM
fbem-1138	17	5	)	)	PUNCT
fbem-1138	17	6	pointed	point	VERB
fbem-1138	17	7	out	out	ADP
fbem-1138	17	8	that	that	SCONJ
fbem-1138	17	9	the	the	DET
fbem-1138	17	10	special	special	ADJ
fbem-1138	17	11	additional	additional	ADJ
fbem-1138	17	12	deduction	deduction	NOUN
fbem-1138	17	13	system	system	NOUN
fbem-1138	17	14	of	of	ADP
fbem-1138	17	15	personal	personal	ADJ
fbem-1138	17	16	income	income	NOUN
fbem-1138	17	17	tax	tax	NOUN
fbem-1138	17	18	has	have	VERB
fbem-1138	17	19	the	the	DET
fbem-1138	17	20	following	follow	VERB
fbem-1138	17	21	shortcomings	shortcoming	NOUN
fbem-1138	17	22	:	:	PUNCT
fbem-1138	17	23	quota	quota	NOUN
fbem-1138	17	24	deduction	deduction	NOUN
fbem-1138	17	25	,	,	PUNCT
fbem-1138	17	26	without	without	ADP
fbem-1138	17	27	considering	consider	VERB
fbem-1138	17	28	the	the	DET
fbem-1138	17	29	economic	economic	ADJ
fbem-1138	17	30	development	development	NOUN
fbem-1138	17	31	level	level	NOUN
fbem-1138	17	32	of	of	ADP
fbem-1138	17	33	different	different	ADJ
fbem-1138	17	34	regions	region	NOUN
fbem-1138	17	35	.	.	PUNCT
fbem-1138	18	1	the	the	DET
fbem-1138	18	2	starting	starting	NOUN
fbem-1138	18	3	point	point	NOUN
fbem-1138	18	4	of	of	ADP
fbem-1138	18	5	serious	serious	ADJ
fbem-1138	18	6	illness	illness	NOUN
fbem-1138	18	7	medical	medical	ADJ
fbem-1138	18	8	deduction	deduction	NOUN
fbem-1138	18	9	is	be	AUX
fbem-1138	18	10	high	high	ADJ
fbem-1138	18	11	,	,	PUNCT
fbem-1138	18	12	and	and	CCONJ
fbem-1138	18	13	the	the	DET
fbem-1138	18	14	limit	limit	NOUN
fbem-1138	18	15	is	be	AUX
fbem-1138	18	16	low	low	ADJ
fbem-1138	18	17	.	.	PUNCT
fbem-1138	19	1	and	and	CCONJ
fbem-1138	19	2	put	put	VERB
fbem-1138	19	3	forward	forward	ADP
fbem-1138	19	4	suggestions	suggestion	NOUN
fbem-1138	19	5	to	to	PART
fbem-1138	19	6	improve	improve	VERB
fbem-1138	19	7	the	the	DET
fbem-1138	19	8	special	special	ADJ
fbem-1138	19	9	deduction	deduction	NOUN
fbem-1138	19	10	system	system	NOUN
fbem-1138	19	11	of	of	ADP
fbem-1138	19	12	personal	personal	ADJ
fbem-1138	19	13	income	income	NOUN
fbem-1138	19	14	tax	tax	NOUN
fbem-1138	19	15	[	[	X
fbem-1138	19	16	1	1	NUM
fbem-1138	19	17	]	]	PUNCT
fbem-1138	19	18	.	.	PUNCT
fbem-1138	20	1	zhang	zhang	PROPN
fbem-1138	20	2	xu	xu	PROPN
fbem-1138	20	3	(	(	PUNCT
fbem-1138	20	4	2020	2020	NUM
fbem-1138	20	5	)	)	PUNCT
fbem-1138	20	6	believes	believe	VERB
fbem-1138	20	7	that	that	SCONJ
fbem-1138	20	8	there	there	PRON
fbem-1138	20	9	is	be	VERB
fbem-1138	20	10	a	a	DET
fbem-1138	20	11	certain	certain	ADJ
fbem-1138	20	12	deviation	deviation	NOUN
fbem-1138	20	13	in	in	ADP
fbem-1138	20	14	the	the	DET
fbem-1138	20	15	understanding	understanding	NOUN
fbem-1138	20	16	of	of	ADP
fbem-1138	20	17	the	the	DET
fbem-1138	20	18	nature	nature	NOUN
fbem-1138	20	19	of	of	ADP
fbem-1138	20	20	its	its	PRON
fbem-1138	20	21	rights	right	NOUN
fbem-1138	20	22	in	in	ADP
fbem-1138	20	23	article	article	NOUN
fbem-1138	20	24	6	6	NUM
fbem-1138	20	25	of	of	ADP
fbem-1138	20	26	the	the	DET
fbem-1138	20	27	newly	newly	ADV
fbem-1138	20	28	revised	revise	VERB
fbem-1138	20	29	individual	individual	ADJ
fbem-1138	20	30	income	income	NOUN
fbem-1138	20	31	tax	tax	NOUN
fbem-1138	20	32	law	law	NOUN
fbem-1138	20	33	,	,	PUNCT
fbem-1138	20	34	which	which	PRON
fbem-1138	20	35	leads	lead	VERB
fbem-1138	20	36	to	to	ADP
fbem-1138	20	37	the	the	DET
fbem-1138	20	38	tax	tax	NOUN
fbem-1138	20	39	collection	collection	NOUN
fbem-1138	20	40	and	and	CCONJ
fbem-1138	20	41	management	management	NOUN
fbem-1138	20	42	rules	rule	NOUN
fbem-1138	20	43	authorized	authorize	VERB
fbem-1138	20	44	by	by	ADP
fbem-1138	20	45	this	this	DET
fbem-1138	20	46	article	article	NOUN
fbem-1138	20	47	also	also	ADV
fbem-1138	20	48	focus	focus	VERB
fbem-1138	20	49	on	on	ADP
fbem-1138	20	50	setting	set	VERB
fbem-1138	20	51	too	too	ADV
fbem-1138	20	52	strict	strict	ADJ
fbem-1138	20	53	obligations	obligation	NOUN
fbem-1138	20	54	and	and	CCONJ
fbem-1138	20	55	responsibilities	responsibility	NOUN
fbem-1138	20	56	for	for	ADP
fbem-1138	20	57	taxpayers	taxpayer	NOUN
fbem-1138	20	58	,	,	PUNCT
fbem-1138	20	59	while	while	SCONJ
fbem-1138	20	60	ignoring	ignore	VERB
fbem-1138	20	61	the	the	DET
fbem-1138	20	62	"	"	PUNCT
fbem-1138	20	63	freedom	freedom	NOUN
fbem-1138	20	64	"	"	PUNCT
fbem-1138	20	65	of	of	ADP
fbem-1138	20	66	taxpayers	taxpayer	NOUN
fbem-1138	20	67	to	to	PART
fbem-1138	20	68	enjoy	enjoy	VERB
fbem-1138	20	69	deduction	deduction	NOUN
fbem-1138	20	70	and	and	CCONJ
fbem-1138	20	71	the	the	DET
fbem-1138	20	72	protection	protection	NOUN
fbem-1138	20	73	of	of	ADP
fbem-1138	20	74	their	their	PRON
fbem-1138	20	75	subsequent	subsequent	ADJ
fbem-1138	20	76	rights	right	NOUN
fbem-1138	20	77	.	.	PUNCT
fbem-1138	21	1	therefore	therefore	ADV
fbem-1138	21	2	,	,	PUNCT
fbem-1138	21	3	it	it	PRON
fbem-1138	21	4	is	be	AUX
fbem-1138	21	5	necessary	necessary	ADJ
fbem-1138	21	6	to	to	PART
fbem-1138	21	7	rectify	rectify	VERB
fbem-1138	21	8	the	the	DET
fbem-1138	21	9	value	value	NOUN
fbem-1138	21	10	orientation	orientation	NOUN
fbem-1138	21	11	of	of	ADP
fbem-1138	21	12	article	article	NOUN
fbem-1138	21	13	6	6	NUM
fbem-1138	21	14	of	of	ADP
fbem-1138	21	15	the	the	DET
fbem-1138	21	16	individual	individual	ADJ
fbem-1138	21	17	income	income	NOUN
fbem-1138	21	18	tax	tax	NOUN
fbem-1138	21	19	law	law	NOUN
fbem-1138	21	20	in	in	ADP
fbem-1138	21	21	concept	concept	NOUN
fbem-1138	21	22	,	,	PUNCT
fbem-1138	21	23	reshape	reshape	VERB
fbem-1138	21	24	the	the	DET
fbem-1138	21	25	entity	entity	NOUN
fbem-1138	21	26	norms	norm	NOUN
fbem-1138	21	27	and	and	CCONJ
fbem-1138	21	28	procedural	procedural	ADJ
fbem-1138	21	29	rules	rule	NOUN
fbem-1138	21	30	based	base	VERB
fbem-1138	21	31	on	on	ADP
fbem-1138	21	32	the	the	DET
fbem-1138	21	33	right	right	ADJ
fbem-1138	21	34	orientation	orientation	NOUN
fbem-1138	21	35	,	,	PUNCT
fbem-1138	21	36	and	and	CCONJ
fbem-1138	21	37	promote	promote	VERB
fbem-1138	21	38	the	the	DET
fbem-1138	21	39	complete	complete	ADJ
fbem-1138	21	40	maintenance	maintenance	NOUN
fbem-1138	21	41	of	of	ADP
fbem-1138	21	42	taxpayers	taxpayer	NOUN
fbem-1138	21	43	'	'	PART
fbem-1138	21	44	interests	interest	NOUN
fbem-1138	21	45	in	in	ADP
fbem-1138	21	46	the	the	DET
fbem-1138	21	47	operation	operation	NOUN
fbem-1138	21	48	of	of	ADP
fbem-1138	21	49	special	special	ADJ
fbem-1138	21	50	additional	additional	ADJ
fbem-1138	21	51	deduction	deduction	NOUN
fbem-1138	21	52	,	,	PUNCT
fbem-1138	21	53	so	so	SCONJ
fbem-1138	21	54	as	as	SCONJ
fbem-1138	21	55	to	to	PART
fbem-1138	21	56	realize	realize	VERB
fbem-1138	21	57	the	the	DET
fbem-1138	21	58	optimization	optimization	NOUN
fbem-1138	21	59	and	and	CCONJ
fbem-1138	21	60	improvement	improvement	NOUN
fbem-1138	21	61	of	of	ADP
fbem-1138	21	62	the	the	DET
fbem-1138	21	63	overall	overall	ADJ
fbem-1138	21	64	system	system	NOUN
fbem-1138	21	65	[	[	X
fbem-1138	21	66	2	2	NUM
fbem-1138	21	67	]	]	PUNCT
fbem-1138	21	68	.	.	PUNCT
fbem-1138	22	1	luo	luo	PROPN
fbem-1138	22	2	yifan	yifan	PROPN
fbem-1138	22	3	(	(	PUNCT
fbem-1138	22	4	2020	2020	NUM
fbem-1138	22	5	)	)	PUNCT
fbem-1138	22	6	pointed	point	VERB
fbem-1138	22	7	out	out	ADP
fbem-1138	22	8	that	that	SCONJ
fbem-1138	22	9	from	from	ADP
fbem-1138	22	10	the	the	DET
fbem-1138	22	11	overall	overall	ADJ
fbem-1138	22	12	operation	operation	NOUN
fbem-1138	22	13	effect	effect	NOUN
fbem-1138	22	14	,	,	PUNCT
fbem-1138	22	15	the	the	DET
fbem-1138	22	16	self	self	NOUN
fbem-1138	22	17	declaration	declaration	NOUN
fbem-1138	22	18	information	information	NOUN
fbem-1138	22	19	of	of	ADP
fbem-1138	22	20	individuals	individual	NOUN
fbem-1138	22	21	is	be	AUX
fbem-1138	22	22	incomplete	incomplete	ADJ
fbem-1138	22	23	and	and	CCONJ
fbem-1138	22	24	inaccurate	inaccurate	ADJ
fbem-1138	22	25	;	;	PUNCT
fbem-1138	22	26	there	there	PRON
fbem-1138	22	27	is	be	VERB
fbem-1138	22	28	no	no	DET
fbem-1138	22	29	unified	unified	ADJ
fbem-1138	22	30	and	and	CCONJ
fbem-1138	22	31	efficient	efficient	ADJ
fbem-1138	22	32	information	information	NOUN
fbem-1138	22	33	exchange	exchange	NOUN
fbem-1138	22	34	and	and	CCONJ
fbem-1138	22	35	sharing	share	VERB
fbem-1138	22	36	platform	platform	NOUN
fbem-1138	22	37	between	between	ADP
fbem-1138	22	38	tax	tax	NOUN
fbem-1138	22	39	authorities	authority	NOUN
fbem-1138	22	40	and	and	CCONJ
fbem-1138	22	41	relevant	relevant	ADJ
fbem-1138	22	42	government	government	NOUN
fbem-1138	22	43	departments	department	NOUN
fbem-1138	22	44	and	and	CCONJ
fbem-1138	22	45	social	social	ADJ
fbem-1138	22	46	organizations	organization	NOUN
fbem-1138	22	47	,	,	PUNCT
fbem-1138	22	48	so	so	SCONJ
fbem-1138	22	49	it	it	PRON
fbem-1138	22	50	is	be	AUX
fbem-1138	22	51	difficult	difficult	ADJ
fbem-1138	22	52	to	to	PART
fbem-1138	22	53	obtain	obtain	VERB
fbem-1138	22	54	tax	tax	NOUN
fbem-1138	22	55	related	relate	VERB
fbem-1138	22	56	information	information	NOUN
fbem-1138	22	57	from	from	ADP
fbem-1138	22	58	third	third	ADJ
fbem-1138	22	59	parties	party	NOUN
fbem-1138	22	60	;	;	PUNCT
fbem-1138	22	61	it	it	PRON
fbem-1138	22	62	is	be	AUX
fbem-1138	22	63	difficult	difficult	ADJ
fbem-1138	22	64	for	for	SCONJ
fbem-1138	22	65	tax	tax	NOUN
fbem-1138	22	66	authorities	authority	NOUN
fbem-1138	22	67	to	to	PART
fbem-1138	22	68	conduct	conduct	VERB
fbem-1138	22	69	spot	spot	NOUN
fbem-1138	22	70	check	check	NOUN
fbem-1138	22	71	and	and	CCONJ
fbem-1138	22	72	comparison	comparison	NOUN
fbem-1138	22	73	of	of	ADP
fbem-1138	22	74	tax	tax	NOUN
fbem-1138	22	75	related	relate	VERB
fbem-1138	22	76	information	information	NOUN
fbem-1138	22	77	provided	provide	VERB
fbem-1138	22	78	by	by	ADP
fbem-1138	22	79	many	many	ADJ
fbem-1138	22	80	individuals	individual	NOUN
fbem-1138	22	81	.	.	PUNCT
fbem-1138	23	1	obtain	obtain	VERB
fbem-1138	23	2	relevant	relevant	ADJ
fbem-1138	23	3	information	information	NOUN
fbem-1138	23	4	from	from	ADP
fbem-1138	23	5	third	third	ADJ
fbem-1138	23	6	parties	party	NOUN
fbem-1138	23	7	for	for	ADP
fbem-1138	23	8	tax	tax	NOUN
fbem-1138	23	9	source	source	NOUN
fbem-1138	23	10	monitoring	monitoring	NOUN
fbem-1138	23	11	,	,	PUNCT
fbem-1138	23	12	that	that	ADV
fbem-1138	23	13	is	is	ADV
fbem-1138	23	14	,	,	PUNCT
fbem-1138	23	15	the	the	DET
fbem-1138	23	16	basis	basis	NOUN
fbem-1138	23	17	,	,	PUNCT
fbem-1138	23	18	type	type	NOUN
fbem-1138	23	19	and	and	CCONJ
fbem-1138	23	20	amount	amount	NOUN
fbem-1138	23	21	of	of	ADP
fbem-1138	23	22	deduction	deduction	NOUN
fbem-1138	23	23	items	item	NOUN
fbem-1138	23	24	,	,	PUNCT
fbem-1138	23	25	the	the	DET
fbem-1138	23	26	elastic	elastic	ADJ
fbem-1138	23	27	adjustment	adjustment	NOUN
fbem-1138	23	28	mechanism	mechanism	NOUN
fbem-1138	23	29	of	of	ADP
fbem-1138	23	30	expense	expense	NOUN
fbem-1138	23	31	deduction	deduction	NOUN
fbem-1138	23	32	,	,	PUNCT
fbem-1138	23	33	the	the	DET
fbem-1138	23	34	transfer	transfer	NOUN
fbem-1138	23	35	and	and	CCONJ
fbem-1138	23	36	sharing	sharing	NOUN
fbem-1138	23	37	system	system	NOUN
fbem-1138	23	38	of	of	ADP
fbem-1138	23	39	deduction	deduction	NOUN
fbem-1138	23	40	among	among	ADP
fbem-1138	23	41	family	family	NOUN
fbem-1138	23	42	members	member	NOUN
fbem-1138	23	43	,	,	PUNCT
fbem-1138	23	44	and	and	CCONJ
fbem-1138	23	45	the	the	DET
fbem-1138	23	46	optimization	optimization	NOUN
fbem-1138	23	47	of	of	ADP
fbem-1138	23	48	tax	tax	NOUN
fbem-1138	23	49	risk	risk	NOUN
fbem-1138	23	50	collection	collection	NOUN
fbem-1138	23	51	and	and	CCONJ
fbem-1138	23	52	management	management	NOUN
fbem-1138	23	53	mechanism	mechanism	NOUN
fbem-1138	23	54	need	need	VERB
fbem-1138	23	55	to	to	PART
fbem-1138	23	56	be	be	AUX
fbem-1138	23	57	further	far	ADV
fbem-1138	23	58	improved	improve	VERB
fbem-1138	23	59	[	[	X
fbem-1138	23	60	3	3	NUM
fbem-1138	23	61	]	]	PUNCT
fbem-1138	23	62	.	.	PUNCT
fbem-1138	24	1	chen	chen	PROPN
fbem-1138	24	2	zhiming	zhiming	PROPN
fbem-1138	24	3	(	(	PUNCT
fbem-1138	24	4	2021	2021	NUM
fbem-1138	24	5	)	)	PUNCT
fbem-1138	24	6	believes	believe	VERB
fbem-1138	24	7	that	that	SCONJ
fbem-1138	24	8	from	from	ADP
fbem-1138	24	9	the	the	DET
fbem-1138	24	10	perspective	perspective	NOUN
fbem-1138	24	11	of	of	ADP
fbem-1138	24	12	the	the	DET
fbem-1138	24	13	implementation	implementation	NOUN
fbem-1138	24	14	effect	effect	NOUN
fbem-1138	24	15	,	,	PUNCT
fbem-1138	24	16	this	this	DET
fbem-1138	24	17	system	system	NOUN
fbem-1138	24	18	plays	play	VERB
fbem-1138	24	19	a	a	DET
fbem-1138	24	20	positive	positive	ADJ
fbem-1138	24	21	role	role	NOUN
fbem-1138	24	22	in	in	ADP
fbem-1138	24	23	optimizing	optimize	VERB
fbem-1138	24	24	the	the	DET
fbem-1138	24	25	collection	collection	NOUN
fbem-1138	24	26	and	and	CCONJ
fbem-1138	24	27	management	management	NOUN
fbem-1138	24	28	mode	mode	NOUN
fbem-1138	24	29	of	of	ADP
fbem-1138	24	30	individual	individual	ADJ
fbem-1138	24	31	income	income	NOUN
fbem-1138	24	32	tax	tax	NOUN
fbem-1138	24	33	,	,	PUNCT
fbem-1138	24	34	reducing	reduce	VERB
fbem-1138	24	35	the	the	DET
fbem-1138	24	36	burden	burden	NOUN
fbem-1138	24	37	of	of	ADP
fbem-1138	24	38	taxpayers	taxpayer	NOUN
fbem-1138	24	39	and	and	CCONJ
fbem-1138	24	40	promoting	promote	VERB
fbem-1138	24	41	social	social	ADJ
fbem-1138	24	42	equity	equity	NOUN
fbem-1138	24	43	,	,	PUNCT
fbem-1138	24	44	but	but	CCONJ
fbem-1138	24	45	there	there	PRON
fbem-1138	24	46	are	be	VERB
fbem-1138	24	47	also	also	ADV
fbem-1138	24	48	some	some	DET
fbem-1138	24	49	problems	problem	NOUN
fbem-1138	24	50	in	in	ADP
fbem-1138	24	51	the	the	DET
fbem-1138	24	52	implementation	implementation	NOUN
fbem-1138	24	53	process	process	NOUN
fbem-1138	24	54	,	,	PUNCT
fbem-1138	24	55	such	such	ADJ
fbem-1138	24	56	as	as	ADP
fbem-1138	24	57	unreasonable	unreasonable	ADJ
fbem-1138	24	58	deduction	deduction	NOUN
fbem-1138	24	59	items	item	NOUN
fbem-1138	24	60	,	,	PUNCT
fbem-1138	24	61	low	low	ADJ
fbem-1138	24	62	base	base	NOUN
fbem-1138	24	63	,	,	PUNCT
fbem-1138	24	64	improper	improper	ADJ
fbem-1138	24	65	deduction	deduction	NOUN
fbem-1138	24	66	subject	subject	NOUN
fbem-1138	24	67	setting	setting	NOUN
fbem-1138	24	68	and	and	CCONJ
fbem-1138	24	69	so	so	ADV
fbem-1138	24	70	on	on	ADP
fbem-1138	24	71	[	[	X
fbem-1138	24	72	4	4	NUM
fbem-1138	24	73	]	]	PUNCT
fbem-1138	24	74	.	.	PUNCT
fbem-1138	25	1	qing	qing	PROPN
fbem-1138	25	2	jian	jian	PROPN
fbem-1138	25	3	(	(	PUNCT
fbem-1138	25	4	2021	2021	NUM
fbem-1138	25	5	)	)	PUNCT
fbem-1138	25	6	pointed	point	VERB
fbem-1138	25	7	out	out	ADP
fbem-1138	25	8	that	that	SCONJ
fbem-1138	25	9	the	the	DET
fbem-1138	25	10	initial	initial	ADJ
fbem-1138	25	11	implementation	implementation	NOUN
fbem-1138	25	12	of	of	ADP
fbem-1138	25	13	the	the	DET
fbem-1138	25	14	policy	policy	NOUN
fbem-1138	25	15	had	have	VERB
fbem-1138	25	16	a	a	DET
fbem-1138	25	17	significant	significant	ADJ
fbem-1138	25	18	effect	effect	NOUN
fbem-1138	25	19	on	on	ADP
fbem-1138	25	20	benefiting	benefit	VERB
fbem-1138	25	21	the	the	DET
fbem-1138	25	22	people	people	NOUN
fbem-1138	25	23	.	.	PUNCT
fbem-1138	26	1	however	however	ADV
fbem-1138	26	2	,	,	PUNCT
fbem-1138	26	3	with	with	ADP
fbem-1138	26	4	the	the	DET
fbem-1138	26	5	continuous	continuous	ADJ
fbem-1138	26	6	implementation	implementation	NOUN
fbem-1138	26	7	of	of	ADP
fbem-1138	26	8	the	the	DET
fbem-1138	26	9	policy	policy	NOUN
fbem-1138	26	10	,	,	PUNCT
fbem-1138	26	11	the	the	DET
fbem-1138	26	12	problems	problem	NOUN
fbem-1138	26	13	of	of	ADP
fbem-1138	26	14	the	the	DET
fbem-1138	26	15	special	special	ADJ
fbem-1138	26	16	additional	additional	ADJ
fbem-1138	26	17	deduction	deduction	NOUN
fbem-1138	26	18	policy	policy	NOUN
fbem-1138	26	19	of	of	ADP
fbem-1138	26	20	the	the	DET
fbem-1138	26	21	new	new	ADJ
fbem-1138	26	22	personal	personal	ADJ
fbem-1138	26	23	income	income	NOUN
fbem-1138	26	24	tax	tax	NOUN
fbem-1138	26	25	,	,	PUNCT
fbem-1138	26	26	such	such	ADJ
fbem-1138	26	27	as	as	ADP
fbem-1138	26	28	small	small	ADJ
fbem-1138	26	29	deduction	deduction	NOUN
fbem-1138	26	30	range	range	NOUN
fbem-1138	26	31	,	,	PUNCT
fbem-1138	26	32	low	low	ADJ
fbem-1138	26	33	standard	standard	NOUN
fbem-1138	26	34	and	and	CCONJ
fbem-1138	26	35	unfairness	unfairness	NOUN
fbem-1138	26	36	,	,	PUNCT
fbem-1138	26	37	and	and	CCONJ
fbem-1138	26	38	tax	tax	NOUN
fbem-1138	26	39	collection	collection	NOUN
fbem-1138	26	40	and	and	CCONJ
fbem-1138	26	41	management	management	NOUN
fbem-1138	26	42	to	to	PART
fbem-1138	26	43	be	be	AUX
fbem-1138	26	44	improved	improve	VERB
fbem-1138	26	45	,	,	PUNCT
fbem-1138	26	46	have	have	AUX
fbem-1138	26	47	gradually	gradually	ADV
fbem-1138	26	48	emerged	emerge	VERB
fbem-1138	26	49	[	[	X
fbem-1138	26	50	5	5	NUM
fbem-1138	26	51	]	]	PUNCT
fbem-1138	26	52	.	.	PUNCT
fbem-1138	27	1	yuan	yuan	PROPN
fbem-1138	27	2	linyan	linyan	PROPN
fbem-1138	27	3	(	(	PUNCT
fbem-1138	27	4	2022	2022	NUM
fbem-1138	27	5	)	)	PUNCT
fbem-1138	27	6	pointed	point	VERB
fbem-1138	27	7	out	out	ADP
fbem-1138	27	8	that	that	SCONJ
fbem-1138	27	9	the	the	DET
fbem-1138	27	10	special	special	ADJ
fbem-1138	27	11	additional	additional	ADJ
fbem-1138	27	12	deduction	deduction	NOUN
fbem-1138	27	13	of	of	ADP
fbem-1138	27	14	personal	personal	ADJ
fbem-1138	27	15	income	income	NOUN
fbem-1138	27	16	tax	tax	NOUN
fbem-1138	27	17	in	in	ADP
fbem-1138	27	18	china	china	PROPN
fbem-1138	27	19	includes	include	VERB
fbem-1138	27	20	children	child	NOUN
fbem-1138	27	21	's	's	PART
fbem-1138	27	22	education	education	NOUN
fbem-1138	27	23	,	,	PUNCT
fbem-1138	27	24	supporting	support	VERB
fbem-1138	27	25	the	the	DET
fbem-1138	27	26	elderly	elderly	ADJ
fbem-1138	27	27	,	,	PUNCT
fbem-1138	27	28	housing	housing	NOUN
fbem-1138	27	29	loan	loan	NOUN
fbem-1138	27	30	interest	interest	NOUN
fbem-1138	27	31	,	,	PUNCT
fbem-1138	27	32	housing	housing	NOUN
fbem-1138	27	33	rent	rent	NOUN
fbem-1138	27	34	,	,	PUNCT
fbem-1138	27	35	serious	serious	ADJ
fbem-1138	27	36	illness	illness	NOUN
fbem-1138	27	37	medical	medical	ADJ
fbem-1138	27	38	treatment	treatment	NOUN
fbem-1138	27	39	,	,	PUNCT
fbem-1138	27	40	and	and	CCONJ
fbem-1138	27	41	continuing	continue	VERB
fbem-1138	27	42	education	education	NOUN
fbem-1138	27	43	.	.	PUNCT
fbem-1138	28	1	there	there	PRON
fbem-1138	28	2	is	be	VERB
fbem-1138	28	3	still	still	ADV
fbem-1138	28	4	room	room	NOUN
fbem-1138	28	5	for	for	ADP
fbem-1138	28	6	improvement	improvement	NOUN
fbem-1138	28	7	in	in	ADP
fbem-1138	28	8	the	the	DET
fbem-1138	28	9	special	special	ADJ
fbem-1138	28	10	additional	additional	ADJ
fbem-1138	28	11	deduction	deduction	NOUN
fbem-1138	28	12	system	system	NOUN
fbem-1138	28	13	at	at	ADP
fbem-1138	28	14	69	69	NUM
fbem-1138	28	15	this	this	DET
fbem-1138	28	16	stage	stage	NOUN
fbem-1138	28	17	.	.	PUNCT
fbem-1138	29	1	put	put	VERB
fbem-1138	29	2	forward	forward	ADV
fbem-1138	29	3	optimized	optimize	VERB
fbem-1138	29	4	policy	policy	NOUN
fbem-1138	29	5	suggestions	suggestion	NOUN
fbem-1138	29	6	for	for	ADP
fbem-1138	29	7	the	the	DET
fbem-1138	29	8	existing	exist	VERB
fbem-1138	29	9	problems	problem	NOUN
fbem-1138	29	10	,	,	PUNCT
fbem-1138	29	11	and	and	CCONJ
fbem-1138	29	12	provide	provide	VERB
fbem-1138	29	13	theoretical	theoretical	ADJ
fbem-1138	29	14	support	support	NOUN
fbem-1138	29	15	for	for	ADP
fbem-1138	29	16	further	further	ADJ
fbem-1138	29	17	improvement	improvement	NOUN
fbem-1138	29	18	and	and	CCONJ
fbem-1138	29	19	development	development	NOUN
fbem-1138	30	1	[	[	X
fbem-1138	30	2	6	6	NUM
fbem-1138	30	3	]	]	PUNCT
fbem-1138	30	4	.	.	PUNCT
fbem-1138	31	1	yan	yan	PROPN
fbem-1138	31	2	hai	hai	PROPN
fbem-1138	31	3	and	and	CCONJ
fbem-1138	31	4	xu	xu	PROPN
fbem-1138	31	5	chenkai	chenkai	PROPN
fbem-1138	31	6	(	(	PUNCT
fbem-1138	31	7	2022	2022	NUM
fbem-1138	31	8	)	)	PUNCT
fbem-1138	31	9	pointed	point	VERB
fbem-1138	31	10	out	out	ADP
fbem-1138	31	11	that	that	SCONJ
fbem-1138	31	12	after	after	ADP
fbem-1138	31	13	nearly	nearly	ADV
fbem-1138	31	14	two	two	NUM
fbem-1138	31	15	years	year	NOUN
fbem-1138	31	16	of	of	ADP
fbem-1138	31	17	system	system	NOUN
fbem-1138	31	18	operation	operation	NOUN
fbem-1138	31	19	,	,	PUNCT
fbem-1138	31	20	problems	problem	NOUN
fbem-1138	31	21	such	such	ADJ
fbem-1138	31	22	as	as	ADP
fbem-1138	31	23	unreasonable	unreasonable	ADJ
fbem-1138	31	24	deduction	deduction	NOUN
fbem-1138	31	25	range	range	NOUN
fbem-1138	31	26	,	,	PUNCT
fbem-1138	31	27	unscientific	unscientific	ADJ
fbem-1138	31	28	deduction	deduction	NOUN
fbem-1138	31	29	standard	standard	NOUN
fbem-1138	31	30	and	and	CCONJ
fbem-1138	31	31	lax	lax	ADJ
fbem-1138	31	32	deduction	deduction	NOUN
fbem-1138	31	33	subject	subject	NOUN
fbem-1138	31	34	of	of	ADP
fbem-1138	31	35	special	special	ADJ
fbem-1138	31	36	education	education	NOUN
fbem-1138	31	37	additional	additional	ADJ
fbem-1138	31	38	deduction	deduction	NOUN
fbem-1138	31	39	have	have	AUX
fbem-1138	31	40	become	become	VERB
fbem-1138	31	41	increasingly	increasingly	ADV
fbem-1138	31	42	prominent	prominent	ADJ
fbem-1138	31	43	[	[	X
fbem-1138	31	44	7	7	NUM
fbem-1138	31	45	]	]	PUNCT
fbem-1138	31	46	.	.	PUNCT
fbem-1138	32	1	this	this	DET
fbem-1138	32	2	paper	paper	NOUN
fbem-1138	32	3	first	first	ADV
fbem-1138	32	4	analyzes	analyze	VERB
fbem-1138	32	5	the	the	DET
fbem-1138	32	6	existing	exist	VERB
fbem-1138	32	7	main	main	ADJ
fbem-1138	32	8	problems	problem	NOUN
fbem-1138	32	9	of	of	ADP
fbem-1138	32	10	china	china	PROPN
fbem-1138	32	11	's	's	PART
fbem-1138	32	12	special	special	ADJ
fbem-1138	32	13	additional	additional	ADJ
fbem-1138	32	14	deduction	deduction	NOUN
fbem-1138	32	15	system	system	NOUN
fbem-1138	32	16	,	,	PUNCT
fbem-1138	32	17	and	and	CCONJ
fbem-1138	32	18	puts	put	VERB
fbem-1138	32	19	forward	forward	ADV
fbem-1138	32	20	optimization	optimization	NOUN
fbem-1138	32	21	suggestions	suggestion	NOUN
fbem-1138	32	22	for	for	ADP
fbem-1138	32	23	china	china	PROPN
fbem-1138	32	24	's	's	PART
fbem-1138	32	25	current	current	ADJ
fbem-1138	32	26	special	special	ADJ
fbem-1138	32	27	additional	additional	ADJ
fbem-1138	32	28	deduction	deduction	NOUN
fbem-1138	32	29	system	system	NOUN
fbem-1138	32	30	of	of	ADP
fbem-1138	32	31	personal	personal	ADJ
fbem-1138	32	32	income	income	NOUN
fbem-1138	32	33	tax	tax	NOUN
fbem-1138	32	34	based	base	VERB
fbem-1138	32	35	on	on	ADP
fbem-1138	32	36	international	international	ADJ
fbem-1138	32	37	experience	experience	NOUN
fbem-1138	32	38	and	and	CCONJ
fbem-1138	32	39	the	the	DET
fbem-1138	32	40	actual	actual	ADJ
fbem-1138	32	41	situation	situation	NOUN
fbem-1138	32	42	of	of	ADP
fbem-1138	32	43	our	our	PRON
fbem-1138	32	44	country	country	NOUN
fbem-1138	32	45	.	.	PUNCT
fbem-1138	33	1	2	2	X
fbem-1138	33	2	.	.	X
fbem-1138	33	3	existing	exist	VERB
fbem-1138	33	4	problems	problem	NOUN
fbem-1138	33	5	of	of	ADP
fbem-1138	33	6	special	special	ADJ
fbem-1138	33	7	additional	additional	ADJ
fbem-1138	33	8	deduction	deduction	NOUN
fbem-1138	33	9	system	system	NOUN
fbem-1138	33	10	2.1	2.1	NUM
fbem-1138	33	11	.	.	PUNCT
fbem-1138	34	1	children	child	NOUN
fbem-1138	34	2	's	's	PART
fbem-1138	34	3	education	education	NOUN
fbem-1138	34	4	in	in	ADP
fbem-1138	34	5	march	march	PROPN
fbem-1138	34	6	2022	2022	NUM
fbem-1138	34	7	,	,	PUNCT
fbem-1138	34	8	the	the	DET
fbem-1138	34	9	notice	notice	NOUN
fbem-1138	34	10	of	of	ADP
fbem-1138	34	11	the	the	DET
fbem-1138	34	12	state	state	NOUN
fbem-1138	34	13	council	council	NOUN
fbem-1138	34	14	on	on	ADP
fbem-1138	34	15	the	the	DET
fbem-1138	34	16	establishment	establishment	NOUN
fbem-1138	34	17	of	of	ADP
fbem-1138	34	18	a	a	DET
fbem-1138	34	19	special	special	ADJ
fbem-1138	34	20	additional	additional	ADJ
fbem-1138	34	21	deduction	deduction	NOUN
fbem-1138	34	22	of	of	ADP
fbem-1138	34	23	personal	personal	ADJ
fbem-1138	34	24	income	income	NOUN
fbem-1138	34	25	tax	tax	NOUN
fbem-1138	34	26	for	for	ADP
fbem-1138	34	27	the	the	DET
fbem-1138	34	28	care	care	NOUN
fbem-1138	34	29	of	of	ADP
fbem-1138	34	30	infants	infant	NOUN
fbem-1138	34	31	and	and	CCONJ
fbem-1138	34	32	young	young	ADJ
fbem-1138	34	33	children	child	NOUN
fbem-1138	34	34	under	under	ADP
fbem-1138	34	35	the	the	DET
fbem-1138	34	36	age	age	NOUN
fbem-1138	34	37	of	of	ADP
fbem-1138	34	38	3	3	NUM
fbem-1138	34	39	was	be	AUX
fbem-1138	34	40	issued	issue	VERB
fbem-1138	34	41	,	,	PUNCT
fbem-1138	34	42	which	which	PRON
fbem-1138	34	43	made	make	VERB
fbem-1138	34	44	up	up	ADP
fbem-1138	34	45	for	for	ADP
fbem-1138	34	46	the	the	DET
fbem-1138	34	47	long	long	ADV
fbem-1138	34	48	criticized	criticize	VERB
fbem-1138	34	49	defect	defect	NOUN
fbem-1138	34	50	that	that	SCONJ
fbem-1138	34	51	the	the	DET
fbem-1138	34	52	education	education	NOUN
fbem-1138	34	53	additional	additional	ADJ
fbem-1138	34	54	age	age	NOUN
fbem-1138	34	55	is	be	AUX
fbem-1138	34	56	set	set	VERB
fbem-1138	34	57	at	at	ADP
fbem-1138	34	58	the	the	DET
fbem-1138	34	59	age	age	NOUN
fbem-1138	34	60	of	of	ADP
fbem-1138	34	61	more	more	ADJ
fbem-1138	34	62	than	than	ADP
fbem-1138	34	63	3	3	NUM
fbem-1138	34	64	.	.	PUNCT
fbem-1138	35	1	however	however	ADV
fbem-1138	35	2	,	,	PUNCT
fbem-1138	35	3	the	the	DET
fbem-1138	35	4	problem	problem	NOUN
fbem-1138	35	5	of	of	ADP
fbem-1138	35	6	"	"	PUNCT
fbem-1138	35	7	one	one	NUM
fbem-1138	35	8	size	size	NOUN
fbem-1138	35	9	fits	fit	VERB
fbem-1138	35	10	all	all	DET
fbem-1138	35	11	"	"	PUNCT
fbem-1138	35	12	additional	additional	ADJ
fbem-1138	35	13	deduction	deduction	NOUN
fbem-1138	35	14	of	of	ADP
fbem-1138	35	15	educational	educational	ADJ
fbem-1138	35	16	expenses	expense	NOUN
fbem-1138	35	17	is	be	AUX
fbem-1138	35	18	still	still	ADV
fbem-1138	35	19	obvious	obvious	ADJ
fbem-1138	35	20	.	.	PUNCT
fbem-1138	36	1	in	in	ADP
fbem-1138	36	2	the	the	DET
fbem-1138	36	3	stage	stage	NOUN
fbem-1138	36	4	of	of	ADP
fbem-1138	36	5	compulsory	compulsory	ADJ
fbem-1138	36	6	education	education	NOUN
fbem-1138	36	7	,	,	PUNCT
fbem-1138	36	8	the	the	DET
fbem-1138	36	9	state	state	NOUN
fbem-1138	36	10	bears	bear	VERB
fbem-1138	36	11	most	most	ADJ
fbem-1138	36	12	of	of	ADP
fbem-1138	36	13	the	the	DET
fbem-1138	36	14	tuition	tuition	NOUN
fbem-1138	36	15	fees	fee	NOUN
fbem-1138	36	16	of	of	ADP
fbem-1138	36	17	students	student	NOUN
fbem-1138	36	18	,	,	PUNCT
fbem-1138	36	19	and	and	CCONJ
fbem-1138	36	20	the	the	DET
fbem-1138	36	21	family	family	NOUN
fbem-1138	36	22	burden	burden	NOUN
fbem-1138	36	23	is	be	AUX
fbem-1138	36	24	small	small	ADJ
fbem-1138	36	25	.	.	PUNCT
fbem-1138	37	1	in	in	ADP
fbem-1138	37	2	the	the	DET
fbem-1138	37	3	stage	stage	NOUN
fbem-1138	37	4	of	of	ADP
fbem-1138	37	5	higher	high	ADJ
fbem-1138	37	6	education	education	NOUN
fbem-1138	37	7	,	,	PUNCT
fbem-1138	37	8	the	the	DET
fbem-1138	37	9	cost	cost	NOUN
fbem-1138	37	10	is	be	AUX
fbem-1138	37	11	large	large	ADJ
fbem-1138	37	12	,	,	PUNCT
fbem-1138	37	13	and	and	CCONJ
fbem-1138	37	14	almost	almost	ADV
fbem-1138	37	15	all	all	PRON
fbem-1138	37	16	of	of	ADP
fbem-1138	37	17	them	they	PRON
fbem-1138	37	18	rely	rely	VERB
fbem-1138	37	19	on	on	ADP
fbem-1138	37	20	their	their	PRON
fbem-1138	37	21	families	family	NOUN
fbem-1138	37	22	for	for	ADP
fbem-1138	37	23	livelihood	livelihood	NOUN
fbem-1138	37	24	.	.	PUNCT
fbem-1138	38	1	the	the	DET
fbem-1138	38	2	expenses	expense	NOUN
fbem-1138	38	3	borne	bear	VERB
fbem-1138	38	4	at	at	ADP
fbem-1138	38	5	different	different	ADJ
fbem-1138	38	6	stages	stage	NOUN
fbem-1138	38	7	are	be	AUX
fbem-1138	38	8	completely	completely	ADV
fbem-1138	38	9	different	different	ADJ
fbem-1138	38	10	,	,	PUNCT
fbem-1138	38	11	but	but	CCONJ
fbem-1138	38	12	the	the	DET
fbem-1138	38	13	policies	policy	NOUN
fbem-1138	38	14	enjoyed	enjoy	VERB
fbem-1138	38	15	are	be	AUX
fbem-1138	38	16	the	the	DET
fbem-1138	38	17	same	same	ADJ
fbem-1138	38	18	.	.	PUNCT
fbem-1138	39	1	it	it	PRON
fbem-1138	39	2	can	can	AUX
fbem-1138	39	3	be	be	AUX
fbem-1138	39	4	seen	see	VERB
fbem-1138	39	5	that	that	SCONJ
fbem-1138	39	6	the	the	DET
fbem-1138	39	7	current	current	ADJ
fbem-1138	39	8	policies	policy	NOUN
fbem-1138	39	9	are	be	AUX
fbem-1138	39	10	divorced	divorce	VERB
fbem-1138	39	11	from	from	ADP
fbem-1138	39	12	the	the	DET
fbem-1138	39	13	actual	actual	ADJ
fbem-1138	39	14	living	live	VERB
fbem-1138	39	15	conditions	condition	NOUN
fbem-1138	39	16	and	and	CCONJ
fbem-1138	39	17	lack	lack	NOUN
fbem-1138	39	18	flexibility	flexibility	NOUN
fbem-1138	39	19	.	.	PUNCT
fbem-1138	40	1	and	and	CCONJ
fbem-1138	40	2	in	in	ADP
fbem-1138	40	3	real	real	ADJ
fbem-1138	40	4	life	life	NOUN
fbem-1138	40	5	,	,	PUNCT
fbem-1138	40	6	there	there	PRON
fbem-1138	40	7	are	be	VERB
fbem-1138	40	8	still	still	ADV
fbem-1138	40	9	some	some	DET
fbem-1138	40	10	children	child	NOUN
fbem-1138	40	11	who	who	PRON
fbem-1138	40	12	have	have	AUX
fbem-1138	40	13	lost	lose	VERB
fbem-1138	40	14	their	their	PRON
fbem-1138	40	15	parents	parent	NOUN
fbem-1138	40	16	and	and	CCONJ
fbem-1138	40	17	their	their	PRON
fbem-1138	40	18	parents	parent	NOUN
fbem-1138	40	19	are	be	AUX
fbem-1138	40	20	unable	unable	ADJ
fbem-1138	40	21	to	to	PART
fbem-1138	40	22	support	support	VERB
fbem-1138	40	23	them	they	PRON
fbem-1138	40	24	.	.	PUNCT
fbem-1138	41	1	at	at	ADP
fbem-1138	41	2	present	present	ADJ
fbem-1138	41	3	,	,	PUNCT
fbem-1138	41	4	the	the	DET
fbem-1138	41	5	tax	tax	NOUN
fbem-1138	41	6	law	law	NOUN
fbem-1138	41	7	has	have	AUX
fbem-1138	41	8	not	not	PART
fbem-1138	41	9	made	make	VERB
fbem-1138	41	10	relevant	relevant	ADJ
fbem-1138	41	11	deduction	deduction	NOUN
fbem-1138	41	12	provisions	provision	NOUN
fbem-1138	41	13	for	for	ADP
fbem-1138	41	14	this	this	PRON
fbem-1138	41	15	.	.	PUNCT
fbem-1138	42	1	2.2	2.2	NUM
fbem-1138	42	2	.	.	PUNCT
fbem-1138	43	1	serious	serious	ADJ
fbem-1138	43	2	illness	illness	NOUN
fbem-1138	43	3	treatment	treatment	NOUN
fbem-1138	43	4	at	at	ADP
fbem-1138	43	5	present	present	ADJ
fbem-1138	43	6	,	,	PUNCT
fbem-1138	43	7	the	the	DET
fbem-1138	43	8	most	most	ADV
fbem-1138	43	9	obvious	obvious	ADJ
fbem-1138	43	10	drawback	drawback	NOUN
fbem-1138	43	11	of	of	ADP
fbem-1138	43	12	serious	serious	ADJ
fbem-1138	43	13	illness	illness	NOUN
fbem-1138	43	14	medical	medical	ADJ
fbem-1138	43	15	deduction	deduction	NOUN
fbem-1138	43	16	is	be	AUX
fbem-1138	43	17	that	that	SCONJ
fbem-1138	43	18	the	the	DET
fbem-1138	43	19	deduction	deduction	NOUN
fbem-1138	43	20	starting	starting	NOUN
fbem-1138	43	21	point	point	NOUN
fbem-1138	43	22	is	be	AUX
fbem-1138	43	23	high	high	ADJ
fbem-1138	43	24	and	and	CCONJ
fbem-1138	43	25	the	the	DET
fbem-1138	43	26	limit	limit	NOUN
fbem-1138	43	27	is	be	AUX
fbem-1138	43	28	low	low	ADJ
fbem-1138	43	29	.	.	PUNCT
fbem-1138	44	1	the	the	DET
fbem-1138	44	2	existing	exist	VERB
fbem-1138	44	3	policy	policy	NOUN
fbem-1138	44	4	stipulates	stipulate	VERB
fbem-1138	44	5	that	that	SCONJ
fbem-1138	44	6	the	the	DET
fbem-1138	44	7	part	part	NOUN
fbem-1138	44	8	within	within	ADP
fbem-1138	44	9	15000	15000	NUM
fbem-1138	44	10	yuan	yuan	NOUN
fbem-1138	44	11	and	and	CCONJ
fbem-1138	44	12	more	more	ADJ
fbem-1138	44	13	than	than	ADP
fbem-1138	44	14	80000	80000	NUM
fbem-1138	44	15	yuan	yuan	NOUN
fbem-1138	44	16	borne	bear	VERB
fbem-1138	44	17	by	by	ADP
fbem-1138	44	18	the	the	DET
fbem-1138	44	19	taxpayer	taxpayer	NOUN
fbem-1138	44	20	shall	shall	AUX
fbem-1138	44	21	not	not	PART
fbem-1138	44	22	be	be	AUX
fbem-1138	44	23	deducted	deduct	VERB
fbem-1138	44	24	before	before	ADP
fbem-1138	44	25	tax	tax	NOUN
fbem-1138	44	26	.	.	PUNCT
fbem-1138	45	1	in	in	ADP
fbem-1138	45	2	real	real	ADJ
fbem-1138	45	3	life	life	NOUN
fbem-1138	45	4	,	,	PUNCT
fbem-1138	45	5	the	the	DET
fbem-1138	45	6	medical	medical	ADJ
fbem-1138	45	7	cost	cost	NOUN
fbem-1138	45	8	of	of	ADP
fbem-1138	45	9	serious	serious	ADJ
fbem-1138	45	10	illness	illness	NOUN
fbem-1138	45	11	has	have	AUX
fbem-1138	45	12	already	already	ADV
fbem-1138	45	13	far	far	ADV
fbem-1138	45	14	exceeded	exceed	VERB
fbem-1138	45	15	80000	80000	NUM
fbem-1138	45	16	yuan	yuan	NOUN
fbem-1138	45	17	.	.	PUNCT
fbem-1138	46	1	80000	80000	NUM
fbem-1138	46	2	yuan	yuan	NOUN
fbem-1138	46	3	is	be	AUX
fbem-1138	46	4	a	a	DET
fbem-1138	46	5	drop	drop	NOUN
fbem-1138	46	6	in	in	ADP
fbem-1138	46	7	the	the	DET
fbem-1138	46	8	bucket	bucket	NOUN
fbem-1138	46	9	for	for	ADP
fbem-1138	46	10	most	most	ADJ
fbem-1138	46	11	families	family	NOUN
fbem-1138	46	12	with	with	ADP
fbem-1138	46	13	severe	severe	ADJ
fbem-1138	46	14	cancer	cancer	NOUN
fbem-1138	46	15	.	.	PUNCT
fbem-1138	47	1	nowadays	nowadays	ADV
fbem-1138	47	2	,	,	PUNCT
fbem-1138	47	3	many	many	ADJ
fbem-1138	47	4	people	people	NOUN
fbem-1138	47	5	are	be	AUX
fbem-1138	47	6	overwhelmed	overwhelm	VERB
fbem-1138	47	7	by	by	ADP
fbem-1138	47	8	the	the	DET
fbem-1138	47	9	high	high	ADJ
fbem-1138	47	10	medical	medical	ADJ
fbem-1138	47	11	expenses	expense	NOUN
fbem-1138	47	12	,	,	PUNCT
fbem-1138	47	13	and	and	CCONJ
fbem-1138	47	14	the	the	DET
fbem-1138	47	15	80000	80000	NUM
fbem-1138	47	16	pre	pre	NOUN
fbem-1138	47	17	tax	tax	NOUN
fbem-1138	47	18	deduction	deduction	NOUN
fbem-1138	47	19	limit	limit	NOUN
fbem-1138	47	20	is	be	AUX
fbem-1138	47	21	undoubtedly	undoubtedly	ADV
fbem-1138	47	22	worse	bad	ADJ
fbem-1138	47	23	for	for	ADP
fbem-1138	47	24	ordinary	ordinary	ADJ
fbem-1138	47	25	families	family	NOUN
fbem-1138	47	26	.	.	PUNCT
fbem-1138	48	1	2.3	2.3	NUM
fbem-1138	48	2	.	.	PUNCT
fbem-1138	48	3	supporting	support	VERB
fbem-1138	48	4	the	the	DET
fbem-1138	48	5	elderly	elderly	ADJ
fbem-1138	48	6	nowadays	nowadays	ADV
fbem-1138	48	7	,	,	PUNCT
fbem-1138	48	8	the	the	DET
fbem-1138	48	9	elderly	elderly	ADJ
fbem-1138	48	10	population	population	NOUN
fbem-1138	48	11	in	in	ADP
fbem-1138	48	12	china	china	PROPN
fbem-1138	48	13	is	be	AUX
fbem-1138	48	14	absolutely	absolutely	ADV
fbem-1138	48	15	large	large	ADJ
fbem-1138	48	16	,	,	PUNCT
fbem-1138	48	17	developing	develop	VERB
fbem-1138	48	18	rapidly	rapidly	ADV
fbem-1138	48	19	,	,	PUNCT
fbem-1138	48	20	and	and	CCONJ
fbem-1138	48	21	there	there	PRON
fbem-1138	48	22	is	be	VERB
fbem-1138	48	23	also	also	ADV
fbem-1138	48	24	a	a	DET
fbem-1138	48	25	widespread	widespread	ADJ
fbem-1138	48	26	problem	problem	NOUN
fbem-1138	48	27	of	of	ADP
fbem-1138	48	28	"	"	PUNCT
fbem-1138	48	29	longevity	longevity	NOUN
fbem-1138	48	30	and	and	CCONJ
fbem-1138	48	31	unhealthy	unhealthy	ADJ
fbem-1138	48	32	"	"	PUNCT
fbem-1138	48	33	.	.	PUNCT
fbem-1138	49	1	it	it	PRON
fbem-1138	49	2	can	can	AUX
fbem-1138	49	3	be	be	AUX
fbem-1138	49	4	seen	see	VERB
fbem-1138	49	5	that	that	SCONJ
fbem-1138	49	6	the	the	DET
fbem-1138	49	7	aging	age	VERB
fbem-1138	49	8	situation	situation	NOUN
fbem-1138	49	9	is	be	AUX
fbem-1138	49	10	serious	serious	ADJ
fbem-1138	49	11	,	,	PUNCT
fbem-1138	49	12	and	and	CCONJ
fbem-1138	49	13	the	the	DET
fbem-1138	49	14	pressure	pressure	NOUN
fbem-1138	49	15	of	of	ADP
fbem-1138	49	16	ordinary	ordinary	ADJ
fbem-1138	49	17	people	people	NOUN
fbem-1138	49	18	to	to	PART
fbem-1138	49	19	support	support	VERB
fbem-1138	49	20	the	the	DET
fbem-1138	49	21	elderly	elderly	ADJ
fbem-1138	49	22	is	be	AUX
fbem-1138	49	23	great	great	ADJ
fbem-1138	49	24	.	.	PUNCT
fbem-1138	50	1	the	the	DET
fbem-1138	50	2	existing	exist	VERB
fbem-1138	50	3	policy	policy	NOUN
fbem-1138	50	4	stipulates	stipulate	VERB
fbem-1138	50	5	that	that	SCONJ
fbem-1138	50	6	taxpayers	taxpayer	NOUN
fbem-1138	50	7	who	who	PRON
fbem-1138	50	8	support	support	VERB
fbem-1138	50	9	their	their	PRON
fbem-1138	50	10	immediate	immediate	ADJ
fbem-1138	50	11	elders	elder	NOUN
fbem-1138	50	12	who	who	PRON
fbem-1138	50	13	have	have	AUX
fbem-1138	50	14	reached	reach	VERB
fbem-1138	50	15	the	the	DET
fbem-1138	50	16	age	age	NOUN
fbem-1138	50	17	of	of	ADP
fbem-1138	50	18	60	60	NUM
fbem-1138	50	19	can	can	AUX
fbem-1138	50	20	directly	directly	ADV
fbem-1138	50	21	enjoy	enjoy	VERB
fbem-1138	50	22	the	the	DET
fbem-1138	50	23	deduction	deduction	NOUN
fbem-1138	50	24	,	,	PUNCT
fbem-1138	50	25	but	but	CCONJ
fbem-1138	50	26	the	the	DET
fbem-1138	50	27	policy	policy	NOUN
fbem-1138	50	28	seriously	seriously	ADV
fbem-1138	50	29	ignores	ignore	VERB
fbem-1138	50	30	the	the	DET
fbem-1138	50	31	actual	actual	ADJ
fbem-1138	50	32	family	family	NOUN
fbem-1138	50	33	situation	situation	NOUN
fbem-1138	50	34	.	.	PUNCT
fbem-1138	51	1	in	in	ADP
fbem-1138	51	2	many	many	ADJ
fbem-1138	51	3	families	family	NOUN
fbem-1138	51	4	across	across	ADP
fbem-1138	51	5	the	the	DET
fbem-1138	51	6	country	country	NOUN
fbem-1138	51	7	,	,	PUNCT
fbem-1138	51	8	many	many	ADJ
fbem-1138	51	9	elderly	elderly	ADJ
fbem-1138	51	10	people	people	NOUN
fbem-1138	51	11	under	under	ADP
fbem-1138	51	12	the	the	DET
fbem-1138	51	13	age	age	NOUN
fbem-1138	51	14	of	of	ADP
fbem-1138	51	15	60	60	NUM
fbem-1138	51	16	often	often	ADV
fbem-1138	51	17	need	need	VERB
fbem-1138	51	18	higher	high	ADJ
fbem-1138	51	19	maintenance	maintenance	NOUN
fbem-1138	51	20	costs	cost	NOUN
fbem-1138	51	21	than	than	ADP
fbem-1138	51	22	those	those	PRON
fbem-1138	51	23	over	over	ADP
fbem-1138	51	24	the	the	DET
fbem-1138	51	25	age	age	NOUN
fbem-1138	51	26	of	of	ADP
fbem-1138	51	27	60	60	NUM
fbem-1138	51	28	due	due	ADJ
fbem-1138	51	29	to	to	ADP
fbem-1138	51	30	serious	serious	ADJ
fbem-1138	51	31	illness	illness	NOUN
fbem-1138	51	32	and	and	CCONJ
fbem-1138	51	33	disability	disability	NOUN
fbem-1138	51	34	.	.	PUNCT
fbem-1138	52	1	in	in	ADP
fbem-1138	52	2	addition	addition	NOUN
fbem-1138	52	3	,	,	PUNCT
fbem-1138	52	4	in	in	ADP
fbem-1138	52	5	today	today	NOUN
fbem-1138	52	6	's	's	PART
fbem-1138	52	7	society	society	NOUN
fbem-1138	52	8	,	,	PUNCT
fbem-1138	52	9	many	many	ADJ
fbem-1138	52	10	people	people	NOUN
fbem-1138	52	11	also	also	ADV
fbem-1138	52	12	need	need	VERB
fbem-1138	52	13	to	to	PART
fbem-1138	52	14	support	support	VERB
fbem-1138	52	15	their	their	PRON
fbem-1138	52	16	fatherin	fatherin	ADJ
fbem-1138	52	17	-	-	PUNCT
fbem-1138	52	18	law	law	NOUN
fbem-1138	52	19	and	and	CCONJ
fbem-1138	52	20	mother	mother	NOUN
fbem-1138	52	21	-	-	PUNCT
fbem-1138	52	22	in	in	ADP
fbem-1138	52	23	-	-	PUNCT
fbem-1138	52	24	law	law	NOUN
fbem-1138	52	25	.	.	PUNCT
fbem-1138	53	1	the	the	DET
fbem-1138	53	2	state	state	NOUN
fbem-1138	53	3	has	have	AUX
fbem-1138	53	4	not	not	PART
fbem-1138	53	5	issued	issue	VERB
fbem-1138	53	6	corresponding	correspond	VERB
fbem-1138	53	7	solutions	solution	NOUN
fbem-1138	53	8	to	to	ADP
fbem-1138	53	9	these	these	DET
fbem-1138	53	10	situations	situation	NOUN
fbem-1138	53	11	.	.	PUNCT
fbem-1138	54	1	2.4	2.4	NUM
fbem-1138	54	2	.	.	PUNCT
fbem-1138	55	1	personal	personal	ADJ
fbem-1138	55	2	housing	housing	NOUN
fbem-1138	55	3	loan	loan	NOUN
fbem-1138	55	4	interest	interest	NOUN
fbem-1138	55	5	and	and	CCONJ
fbem-1138	55	6	housing	housing	NOUN
fbem-1138	55	7	rent	rent	NOUN
fbem-1138	55	8	the	the	DET
fbem-1138	55	9	existing	exist	VERB
fbem-1138	55	10	policy	policy	NOUN
fbem-1138	55	11	stipulates	stipulate	VERB
fbem-1138	55	12	that	that	SCONJ
fbem-1138	55	13	the	the	DET
fbem-1138	55	14	interest	interest	NOUN
fbem-1138	55	15	of	of	ADP
fbem-1138	55	16	the	the	DET
fbem-1138	55	17	first	first	ADJ
fbem-1138	55	18	housing	housing	NOUN
fbem-1138	55	19	loan	loan	NOUN
fbem-1138	55	20	can	can	AUX
fbem-1138	55	21	be	be	AUX
fbem-1138	55	22	directly	directly	ADV
fbem-1138	55	23	deducted	deduct	VERB
fbem-1138	55	24	before	before	ADP
fbem-1138	55	25	tax	tax	NOUN
fbem-1138	55	26	,	,	PUNCT
fbem-1138	55	27	but	but	CCONJ
fbem-1138	55	28	it	it	PRON
fbem-1138	55	29	does	do	AUX
fbem-1138	55	30	not	not	PART
fbem-1138	55	31	define	define	VERB
fbem-1138	55	32	the	the	DET
fbem-1138	55	33	type	type	NOUN
fbem-1138	55	34	of	of	ADP
fbem-1138	55	35	housing	housing	NOUN
fbem-1138	55	36	.	.	PUNCT
fbem-1138	56	1	ordinary	ordinary	ADJ
fbem-1138	56	2	housing	housing	NOUN
fbem-1138	56	3	,	,	PUNCT
fbem-1138	56	4	high	high	ADJ
fbem-1138	56	5	-	-	PUNCT
fbem-1138	56	6	end	end	NOUN
fbem-1138	56	7	residential	residential	ADJ
fbem-1138	56	8	areas	area	NOUN
fbem-1138	56	9	and	and	CCONJ
fbem-1138	56	10	high	high	ADJ
fbem-1138	56	11	-	-	PUNCT
fbem-1138	56	12	end	end	NOUN
fbem-1138	56	13	villas	villa	NOUN
fbem-1138	56	14	have	have	AUX
fbem-1138	56	15	implemented	implement	VERB
fbem-1138	56	16	the	the	DET
fbem-1138	56	17	same	same	ADJ
fbem-1138	56	18	policy	policy	NOUN
fbem-1138	56	19	,	,	PUNCT
fbem-1138	56	20	which	which	PRON
fbem-1138	56	21	is	be	AUX
fbem-1138	56	22	contrary	contrary	ADJ
fbem-1138	56	23	to	to	ADP
fbem-1138	56	24	the	the	DET
fbem-1138	56	25	concept	concept	NOUN
fbem-1138	56	26	of	of	ADP
fbem-1138	56	27	common	common	ADJ
fbem-1138	56	28	prosperity	prosperity	NOUN
fbem-1138	56	29	and	and	CCONJ
fbem-1138	56	30	seriously	seriously	ADV
fbem-1138	56	31	refutes	refute	VERB
fbem-1138	56	32	the	the	DET
fbem-1138	56	33	principle	principle	NOUN
fbem-1138	56	34	of	of	ADP
fbem-1138	56	35	fairness	fairness	NOUN
fbem-1138	56	36	.	.	PUNCT
fbem-1138	57	1	secondly	secondly	ADV
fbem-1138	57	2	,	,	PUNCT
fbem-1138	57	3	the	the	DET
fbem-1138	57	4	policy	policy	NOUN
fbem-1138	57	5	does	do	AUX
fbem-1138	57	6	not	not	PART
fbem-1138	57	7	take	take	VERB
fbem-1138	57	8	into	into	ADP
fbem-1138	57	9	account	account	NOUN
fbem-1138	57	10	the	the	DET
fbem-1138	57	11	actual	actual	ADJ
fbem-1138	57	12	family	family	NOUN
fbem-1138	57	13	situation	situation	NOUN
fbem-1138	57	14	of	of	ADP
fbem-1138	57	15	taxpayers	taxpayer	NOUN
fbem-1138	57	16	.	.	PUNCT
fbem-1138	58	1	the	the	DET
fbem-1138	58	2	same	same	ADJ
fbem-1138	58	3	is	be	AUX
fbem-1138	58	4	the	the	DET
fbem-1138	58	5	housing	housing	NOUN
fbem-1138	58	6	purchased	purchase	VERB
fbem-1138	58	7	.	.	PUNCT
fbem-1138	59	1	when	when	SCONJ
fbem-1138	59	2	three	three	NUM
fbem-1138	59	3	generations	generation	NOUN
fbem-1138	59	4	live	live	VERB
fbem-1138	59	5	together	together	ADV
fbem-1138	59	6	,	,	PUNCT
fbem-1138	59	7	the	the	DET
fbem-1138	59	8	rental	rental	ADJ
fbem-1138	59	9	area	area	NOUN
fbem-1138	59	10	required	require	VERB
fbem-1138	59	11	by	by	ADP
fbem-1138	59	12	two	two	NUM
fbem-1138	59	13	generations	generation	NOUN
fbem-1138	59	14	is	be	AUX
fbem-1138	59	15	larger	large	ADJ
fbem-1138	59	16	,	,	PUNCT
fbem-1138	59	17	and	and	CCONJ
fbem-1138	59	18	the	the	DET
fbem-1138	59	19	mortgage	mortgage	NOUN
fbem-1138	59	20	interest	interest	NOUN
fbem-1138	59	21	is	be	AUX
fbem-1138	59	22	also	also	ADV
fbem-1138	59	23	higher	high	ADJ
fbem-1138	59	24	.	.	PUNCT
fbem-1138	60	1	when	when	SCONJ
fbem-1138	60	2	specifying	specify	VERB
fbem-1138	60	3	the	the	DET
fbem-1138	60	4	deduction	deduction	NOUN
fbem-1138	60	5	standard	standard	NOUN
fbem-1138	60	6	of	of	ADP
fbem-1138	60	7	housing	housing	NOUN
fbem-1138	60	8	rent	rent	NOUN
fbem-1138	60	9	,	,	PUNCT
fbem-1138	60	10	the	the	DET
fbem-1138	60	11	economic	economic	ADJ
fbem-1138	60	12	situation	situation	NOUN
fbem-1138	60	13	between	between	ADP
fbem-1138	60	14	provinces	province	NOUN
fbem-1138	60	15	and	and	CCONJ
fbem-1138	60	16	cities	city	NOUN
fbem-1138	60	17	is	be	AUX
fbem-1138	60	18	taken	take	VERB
fbem-1138	60	19	into	into	ADP
fbem-1138	60	20	account	account	NOUN
fbem-1138	60	21	,	,	PUNCT
fbem-1138	60	22	but	but	CCONJ
fbem-1138	60	23	it	it	PRON
fbem-1138	60	24	ignores	ignore	VERB
fbem-1138	60	25	that	that	SCONJ
fbem-1138	60	26	no	no	ADV
fbem-1138	60	27	matter	matter	ADV
fbem-1138	60	28	how	how	SCONJ
fbem-1138	60	29	rich	rich	ADJ
fbem-1138	60	30	there	there	PRON
fbem-1138	60	31	are	be	VERB
fbem-1138	60	32	,	,	PUNCT
fbem-1138	60	33	there	there	PRON
fbem-1138	60	34	are	be	VERB
fbem-1138	60	35	people	people	NOUN
fbem-1138	60	36	with	with	ADP
fbem-1138	60	37	low	low	ADJ
fbem-1138	60	38	income	income	NOUN
fbem-1138	60	39	,	,	PUNCT
fbem-1138	60	40	and	and	CCONJ
fbem-1138	60	41	the	the	DET
fbem-1138	60	42	deduction	deduction	NOUN
fbem-1138	60	43	standard	standard	NOUN
fbem-1138	60	44	for	for	ADP
fbem-1138	60	45	developed	develop	VERB
fbem-1138	60	46	provinces	province	NOUN
fbem-1138	60	47	and	and	CCONJ
fbem-1138	60	48	ordinary	ordinary	ADJ
fbem-1138	60	49	provinces	province	NOUN
fbem-1138	60	50	is	be	AUX
fbem-1138	60	51	still	still	ADV
fbem-1138	60	52	"	"	PUNCT
fbem-1138	60	53	one	one	NUM
fbem-1138	60	54	size	size	NOUN
fbem-1138	60	55	fits	fit	VERB
fbem-1138	60	56	all	all	PRON
fbem-1138	60	57	"	"	PUNCT
fbem-1138	60	58	,	,	PUNCT
fbem-1138	60	59	which	which	PRON
fbem-1138	60	60	is	be	AUX
fbem-1138	60	61	seriously	seriously	ADV
fbem-1138	60	62	divorced	divorce	VERB
fbem-1138	60	63	from	from	ADP
fbem-1138	60	64	the	the	DET
fbem-1138	60	65	taxpayer	taxpayer	NOUN
fbem-1138	60	66	's	's	PART
fbem-1138	60	67	income	income	NOUN
fbem-1138	60	68	and	and	CCONJ
fbem-1138	60	69	refutes	refute	VERB
fbem-1138	60	70	the	the	DET
fbem-1138	60	71	principle	principle	NOUN
fbem-1138	60	72	of	of	ADP
fbem-1138	60	73	fairness	fairness	NOUN
fbem-1138	60	74	.	.	PUNCT
fbem-1138	61	1	at	at	ADP
fbem-1138	61	2	the	the	DET
fbem-1138	61	3	same	same	ADJ
fbem-1138	61	4	time	time	NOUN
fbem-1138	61	5	,	,	PUNCT
fbem-1138	61	6	there	there	PRON
fbem-1138	61	7	is	be	VERB
fbem-1138	61	8	no	no	DET
fbem-1138	61	9	provision	provision	NOUN
fbem-1138	61	10	on	on	ADP
fbem-1138	61	11	the	the	DET
fbem-1138	61	12	purpose	purpose	NOUN
fbem-1138	61	13	of	of	ADP
fbem-1138	61	14	renting	renting	NOUN
fbem-1138	61	15	,	,	PUNCT
fbem-1138	61	16	which	which	PRON
fbem-1138	61	17	is	be	AUX
fbem-1138	61	18	also	also	ADV
fbem-1138	61	19	inconsistent	inconsistent	ADJ
fbem-1138	61	20	with	with	ADP
fbem-1138	61	21	reality	reality	NOUN
fbem-1138	61	22	.	.	PUNCT
fbem-1138	62	1	2.5	2.5	NUM
fbem-1138	62	2	.	.	PUNCT
fbem-1138	63	1	continuing	continue	VERB
fbem-1138	63	2	education	education	NOUN
fbem-1138	63	3	at	at	ADP
fbem-1138	63	4	present	present	ADJ
fbem-1138	63	5	,	,	PUNCT
fbem-1138	63	6	the	the	DET
fbem-1138	63	7	special	special	ADJ
fbem-1138	63	8	deduction	deduction	NOUN
fbem-1138	63	9	system	system	NOUN
fbem-1138	63	10	for	for	ADP
fbem-1138	63	11	continuing	continue	VERB
fbem-1138	63	12	education	education	NOUN
fbem-1138	63	13	mainly	mainly	ADV
fbem-1138	63	14	has	have	VERB
fbem-1138	63	15	the	the	DET
fbem-1138	63	16	problems	problem	NOUN
fbem-1138	63	17	of	of	ADP
fbem-1138	63	18	low	low	ADJ
fbem-1138	63	19	deduction	deduction	NOUN
fbem-1138	63	20	standards	standard	NOUN
fbem-1138	63	21	and	and	CCONJ
fbem-1138	63	22	inadequate	inadequate	ADJ
fbem-1138	63	23	collection	collection	NOUN
fbem-1138	63	24	and	and	CCONJ
fbem-1138	63	25	management	management	NOUN
fbem-1138	63	26	.	.	PUNCT
fbem-1138	64	1	the	the	DET
fbem-1138	64	2	current	current	ADJ
fbem-1138	64	3	quota	quota	NOUN
fbem-1138	64	4	deduction	deduction	NOUN
fbem-1138	64	5	standard	standard	NOUN
fbem-1138	64	6	of	of	ADP
fbem-1138	64	7	400	400	NUM
fbem-1138	64	8	yuan	yuan	NOUN
fbem-1138	64	9	per	per	ADP
fbem-1138	64	10	month	month	NOUN
fbem-1138	64	11	is	be	AUX
fbem-1138	64	12	too	too	ADV
fbem-1138	64	13	low	low	ADJ
fbem-1138	64	14	,	,	PUNCT
fbem-1138	64	15	which	which	PRON
fbem-1138	64	16	is	be	AUX
fbem-1138	64	17	seriously	seriously	ADV
fbem-1138	64	18	inconsistent	inconsistent	ADJ
fbem-1138	64	19	with	with	ADP
fbem-1138	64	20	the	the	DET
fbem-1138	64	21	current	current	ADJ
fbem-1138	64	22	fierce	fierce	ADJ
fbem-1138	64	23	education	education	NOUN
fbem-1138	64	24	investment	investment	NOUN
fbem-1138	64	25	and	and	CCONJ
fbem-1138	64	26	inflation	inflation	NOUN
fbem-1138	64	27	rate	rate	NOUN
fbem-1138	64	28	.	.	PUNCT
fbem-1138	65	1	although	although	SCONJ
fbem-1138	65	2	the	the	DET
fbem-1138	65	3	state	state	NOUN
fbem-1138	65	4	has	have	AUX
fbem-1138	65	5	forcefully	forcefully	ADV
fbem-1138	65	6	cut	cut	VERB
fbem-1138	65	7	off	off	ADP
fbem-1138	65	8	the	the	DET
fbem-1138	65	9	expenditure	expenditure	NOUN
fbem-1138	65	10	of	of	ADP
fbem-1138	65	11	extracurricular	extracurricular	ADJ
fbem-1138	65	12	counseling	counseling	NOUN
fbem-1138	65	13	institutions	institution	NOUN
fbem-1138	65	14	,	,	PUNCT
fbem-1138	65	15	the	the	DET
fbem-1138	65	16	cost	cost	NOUN
fbem-1138	65	17	of	of	ADP
fbem-1138	65	18	materials	material	NOUN
fbem-1138	65	19	and	and	CCONJ
fbem-1138	65	20	meals	meal	NOUN
fbem-1138	65	21	required	require	VERB
fbem-1138	65	22	for	for	ADP
fbem-1138	65	23	continuing	continue	VERB
fbem-1138	65	24	education	education	NOUN
fbem-1138	65	25	is	be	AUX
fbem-1138	65	26	also	also	ADV
fbem-1138	65	27	far	far	ADV
fbem-1138	65	28	more	more	ADJ
fbem-1138	65	29	than	than	ADP
fbem-1138	65	30	400	400	NUM
fbem-1138	65	31	yuan	yuan	NOUN
fbem-1138	65	32	.	.	PUNCT
fbem-1138	66	1	and	and	CCONJ
fbem-1138	66	2	most	most	ADJ
fbem-1138	66	3	of	of	ADP
fbem-1138	66	4	the	the	DET
fbem-1138	66	5	people	people	NOUN
fbem-1138	66	6	who	who	PRON
fbem-1138	66	7	carry	carry	VERB
fbem-1138	66	8	out	out	ADP
fbem-1138	66	9	continuing	continue	VERB
fbem-1138	66	10	education	education	NOUN
fbem-1138	66	11	are	be	AUX
fbem-1138	66	12	outside	outside	ADP
fbem-1138	66	13	the	the	DET
fbem-1138	66	14	school	school	NOUN
fbem-1138	66	15	.	.	PUNCT
fbem-1138	67	1	the	the	DET
fbem-1138	67	2	school	school	NOUN
fbem-1138	67	3	basically	basically	ADV
fbem-1138	67	4	does	do	AUX
fbem-1138	67	5	not	not	PART
fbem-1138	67	6	provide	provide	VERB
fbem-1138	67	7	accommodation	accommodation	NOUN
fbem-1138	67	8	,	,	PUNCT
fbem-1138	67	9	and	and	CCONJ
fbem-1138	67	10	the	the	DET
fbem-1138	67	11	transportation	transportation	NOUN
fbem-1138	67	12	and	and	CCONJ
fbem-1138	67	13	accommodation	accommodation	NOUN
fbem-1138	67	14	fees	fee	NOUN
fbem-1138	67	15	also	also	ADV
fbem-1138	67	16	come	come	VERB
fbem-1138	67	17	with	with	ADP
fbem-1138	67	18	it	it	PRON
fbem-1138	67	19	.	.	PUNCT
fbem-1138	68	1	for	for	ADP
fbem-1138	68	2	ordinary	ordinary	ADJ
fbem-1138	68	3	families	family	NOUN
fbem-1138	68	4	,	,	PUNCT
fbem-1138	68	5	this	this	PRON
fbem-1138	68	6	is	be	AUX
fbem-1138	68	7	another	another	DET
fbem-1138	68	8	cost	cost	NOUN
fbem-1138	68	9	pressure	pressure	NOUN
fbem-1138	68	10	.	.	PUNCT
fbem-1138	69	1	secondly	secondly	ADV
fbem-1138	69	2	,	,	PUNCT
fbem-1138	69	3	the	the	DET
fbem-1138	69	4	tax	tax	NOUN
fbem-1138	69	5	department	department	NOUN
fbem-1138	69	6	is	be	AUX
fbem-1138	69	7	not	not	PART
fbem-1138	69	8	strict	strict	ADJ
fbem-1138	69	9	enough	enough	ADV
fbem-1138	69	10	in	in	ADP
fbem-1138	69	11	the	the	DET
fbem-1138	69	12	examination	examination	NOUN
fbem-1138	69	13	and	and	CCONJ
fbem-1138	69	14	management	management	NOUN
fbem-1138	69	15	of	of	ADP
fbem-1138	69	16	taxpayers	taxpayer	NOUN
fbem-1138	69	17	'	'	PART
fbem-1138	69	18	application	application	NOUN
fbem-1138	69	19	for	for	ADP
fbem-1138	69	20	special	special	ADJ
fbem-1138	69	21	additional	additional	ADJ
fbem-1138	69	22	deduction	deduction	NOUN
fbem-1138	69	23	for	for	ADP
fbem-1138	69	24	continuing	continue	VERB
fbem-1138	69	25	education	education	NOUN
fbem-1138	69	26	,	,	PUNCT
fbem-1138	69	27	such	such	ADJ
fbem-1138	69	28	as	as	ADP
fbem-1138	69	29	"	"	PUNCT
fbem-1138	69	30	true	true	ADJ
fbem-1138	69	31	registration	registration	NOUN
fbem-1138	69	32	,	,	PUNCT
fbem-1138	69	33	false	false	ADJ
fbem-1138	69	34	learning	learning	NOUN
fbem-1138	69	35	"	"	PUNCT
fbem-1138	69	36	,	,	PUNCT
fbem-1138	69	37	repeated	repeat	VERB
fbem-1138	69	38	deduction	deduction	NOUN
fbem-1138	69	39	and	and	CCONJ
fbem-1138	69	40	so	so	ADV
fbem-1138	69	41	on	on	ADV
fbem-1138	69	42	.	.	PUNCT
fbem-1138	70	1	3	3	X
fbem-1138	70	2	.	.	X
fbem-1138	70	3	suggestions	suggestion	NOUN
fbem-1138	70	4	on	on	ADP
fbem-1138	70	5	improving	improve	VERB
fbem-1138	70	6	the	the	DET
fbem-1138	70	7	special	special	ADJ
fbem-1138	70	8	additional	additional	ADJ
fbem-1138	70	9	deduction	deduction	NOUN
fbem-1138	70	10	system	system	NOUN
fbem-1138	70	11	3.1	3.1	NUM
fbem-1138	70	12	.	.	PUNCT
fbem-1138	70	13	improving	improve	VERB
fbem-1138	70	14	deduction	deduction	NOUN
fbem-1138	70	15	system	system	NOUN
fbem-1138	70	16	for	for	ADP
fbem-1138	70	17	children	child	NOUN
fbem-1138	70	18	's	's	PART
fbem-1138	70	19	education	education	NOUN
fbem-1138	70	20	in	in	ADP
fbem-1138	70	21	the	the	DET
fbem-1138	70	22	theory	theory	NOUN
fbem-1138	70	23	of	of	ADP
fbem-1138	70	24	human	human	ADJ
fbem-1138	70	25	capital	capital	NOUN
fbem-1138	70	26	,	,	PUNCT
fbem-1138	70	27	it	it	PRON
fbem-1138	70	28	is	be	AUX
fbem-1138	70	29	mentioned	mention	VERB
fbem-1138	70	30	that	that	SCONJ
fbem-1138	70	31	education	education	NOUN
fbem-1138	70	32	is	be	AUX
fbem-1138	70	33	an	an	DET
fbem-1138	70	34	investment	investment	NOUN
fbem-1138	70	35	.	.	PUNCT
fbem-1138	71	1	compared	compare	VERB
fbem-1138	71	2	with	with	ADP
fbem-1138	71	3	material	material	NOUN
fbem-1138	71	4	investment	investment	NOUN
fbem-1138	71	5	,	,	PUNCT
fbem-1138	71	6	the	the	DET
fbem-1138	71	7	return	return	NOUN
fbem-1138	71	8	rate	rate	NOUN
fbem-1138	71	9	of	of	ADP
fbem-1138	71	10	education	education	NOUN
fbem-1138	71	11	investment	investment	NOUN
fbem-1138	71	12	is	be	AUX
fbem-1138	71	13	higher	high	ADJ
fbem-1138	71	14	.	.	PUNCT
fbem-1138	72	1	therefore	therefore	ADV
fbem-1138	72	2	,	,	PUNCT
fbem-1138	72	3	the	the	DET
fbem-1138	72	4	author	author	NOUN
fbem-1138	72	5	believes	believe	VERB
fbem-1138	72	6	that	that	SCONJ
fbem-1138	72	7	the	the	DET
fbem-1138	72	8	state	state	NOUN
fbem-1138	72	9	can	can	AUX
fbem-1138	72	10	appropriately	appropriately	ADV
fbem-1138	72	11	adjust	adjust	VERB
fbem-1138	72	12	the	the	DET
fbem-1138	72	13	number	number	NOUN
fbem-1138	72	14	of	of	ADP
fbem-1138	72	15	deduction	deduction	NOUN
fbem-1138	72	16	limits	limit	NOUN
fbem-1138	72	17	according	accord	VERB
fbem-1138	72	18	to	to	ADP
fbem-1138	72	19	the	the	DET
fbem-1138	72	20	current	current	ADJ
fbem-1138	72	21	consumer	consumer	NOUN
fbem-1138	72	22	index	index	NOUN
fbem-1138	72	23	and	and	CCONJ
fbem-1138	72	24	inflation	inflation	NOUN
fbem-1138	72	25	rate	rate	NOUN
fbem-1138	72	26	to	to	PART
fbem-1138	72	27	keep	keep	VERB
fbem-1138	72	28	up	up	ADP
fbem-1138	72	29	with	with	ADP
fbem-1138	72	30	the	the	DET
fbem-1138	72	31	pace	pace	NOUN
fbem-1138	72	32	of	of	ADP
fbem-1138	72	33	the	the	DET
fbem-1138	72	34	economy	economy	NOUN
fbem-1138	72	35	.	.	PUNCT
fbem-1138	73	1	the	the	DET
fbem-1138	73	2	current	current	ADJ
fbem-1138	73	3	children	child	NOUN
fbem-1138	73	4	's	's	PART
fbem-1138	73	5	education	education	NOUN
fbem-1138	73	6	deduction	deduction	NOUN
fbem-1138	73	7	in	in	ADP
fbem-1138	73	8	the	the	DET
fbem-1138	73	9	united	united	PROPN
fbem-1138	73	10	states	states	PROPN
fbem-1138	73	11	adopts	adopt	VERB
fbem-1138	73	12	a	a	DET
fbem-1138	73	13	combination	combination	NOUN
fbem-1138	73	14	of	of	ADP
fbem-1138	73	15	actual	actual	ADJ
fbem-1138	73	16	deduction	deduction	NOUN
fbem-1138	73	17	and	and	CCONJ
fbem-1138	73	18	quota	quota	NOUN
fbem-1138	73	19	deduction	deduction	NOUN
fbem-1138	73	20	.	.	PUNCT
fbem-1138	74	1	taxpayers	taxpayer	NOUN
fbem-1138	74	2	can	can	AUX
fbem-1138	74	3	choose	choose	VERB
fbem-1138	74	4	the	the	DET
fbem-1138	74	5	deduction	deduction	NOUN
fbem-1138	74	6	method	method	NOUN
fbem-1138	74	7	between	between	ADP
fbem-1138	74	8	actual	actual	ADJ
fbem-1138	74	9	deduction	deduction	NOUN
fbem-1138	74	10	and	and	CCONJ
fbem-1138	74	11	quota	quota	NOUN
fbem-1138	74	12	deduction	deduction	NOUN
fbem-1138	74	13	.	.	PUNCT
fbem-1138	75	1	at	at	ADP
fbem-1138	75	2	present	present	ADJ
fbem-1138	75	3	,	,	PUNCT
fbem-1138	75	4	there	there	PRON
fbem-1138	75	5	is	be	VERB
fbem-1138	75	6	a	a	DET
fbem-1138	75	7	large	large	ADJ
fbem-1138	75	8	gap	gap	NOUN
fbem-1138	75	9	between	between	ADP
fbem-1138	75	10	the	the	DET
fbem-1138	75	11	rich	rich	ADJ
fbem-1138	75	12	and	and	CCONJ
fbem-1138	75	13	the	the	DET
fbem-1138	75	14	poor	poor	ADJ
fbem-1138	75	15	in	in	ADP
fbem-1138	75	16	70	70	NUM
fbem-1138	75	17	our	our	PRON
fbem-1138	75	18	country	country	NOUN
fbem-1138	75	19	,	,	PUNCT
fbem-1138	75	20	so	so	SCONJ
fbem-1138	75	21	we	we	PRON
fbem-1138	75	22	can	can	AUX
fbem-1138	75	23	learn	learn	VERB
fbem-1138	75	24	from	from	ADP
fbem-1138	75	25	this	this	DET
fbem-1138	75	26	system	system	NOUN
fbem-1138	75	27	and	and	CCONJ
fbem-1138	75	28	implement	implement	VERB
fbem-1138	75	29	this	this	DET
fbem-1138	75	30	kind	kind	NOUN
fbem-1138	75	31	of	of	ADP
fbem-1138	75	32	collection	collection	NOUN
fbem-1138	75	33	method	method	NOUN
fbem-1138	75	34	in	in	ADP
fbem-1138	75	35	combination	combination	NOUN
fbem-1138	75	36	with	with	ADP
fbem-1138	75	37	the	the	DET
fbem-1138	75	38	actual	actual	ADJ
fbem-1138	75	39	national	national	ADJ
fbem-1138	75	40	conditions	condition	NOUN
fbem-1138	75	41	to	to	PART
fbem-1138	75	42	better	well	ADV
fbem-1138	75	43	achieve	achieve	VERB
fbem-1138	75	44	social	social	ADJ
fbem-1138	75	45	equity	equity	NOUN
fbem-1138	75	46	.	.	PUNCT
fbem-1138	76	1	in	in	ADP
fbem-1138	76	2	terms	term	NOUN
fbem-1138	76	3	of	of	ADP
fbem-1138	76	4	actual	actual	ADJ
fbem-1138	76	5	deduction	deduction	NOUN
fbem-1138	76	6	,	,	PUNCT
fbem-1138	76	7	there	there	PRON
fbem-1138	76	8	is	be	VERB
fbem-1138	76	9	national	national	ADJ
fbem-1138	76	10	policy	policy	NOUN
fbem-1138	76	11	support	support	NOUN
fbem-1138	76	12	at	at	ADP
fbem-1138	76	13	the	the	DET
fbem-1138	76	14	primary	primary	ADJ
fbem-1138	76	15	school	school	NOUN
fbem-1138	76	16	and	and	CCONJ
fbem-1138	76	17	postgraduate	postgraduate	NOUN
fbem-1138	76	18	stage	stage	NOUN
fbem-1138	76	19	,	,	PUNCT
fbem-1138	76	20	which	which	PRON
fbem-1138	76	21	requires	require	VERB
fbem-1138	76	22	less	less	ADJ
fbem-1138	76	23	expenditure	expenditure	NOUN
fbem-1138	76	24	,	,	PUNCT
fbem-1138	76	25	and	and	CCONJ
fbem-1138	76	26	there	there	PRON
fbem-1138	76	27	is	be	VERB
fbem-1138	76	28	less	less	ADV
fbem-1138	76	29	national	national	ADJ
fbem-1138	76	30	support	support	NOUN
fbem-1138	76	31	at	at	ADP
fbem-1138	76	32	the	the	DET
fbem-1138	76	33	high	high	ADJ
fbem-1138	76	34	school	school	NOUN
fbem-1138	76	35	and	and	CCONJ
fbem-1138	76	36	college	college	NOUN
fbem-1138	76	37	,	,	PUNCT
fbem-1138	76	38	undergraduate	undergraduate	NOUN
fbem-1138	76	39	stage	stage	NOUN
fbem-1138	76	40	.	.	PUNCT
fbem-1138	77	1	therefore	therefore	ADV
fbem-1138	77	2	,	,	PUNCT
fbem-1138	77	3	the	the	DET
fbem-1138	77	4	policy	policy	NOUN
fbem-1138	77	5	should	should	AUX
fbem-1138	77	6	be	be	AUX
fbem-1138	77	7	specifically	specifically	ADV
fbem-1138	77	8	differentiated	differentiate	VERB
fbem-1138	77	9	and	and	CCONJ
fbem-1138	77	10	favor	favor	VERB
fbem-1138	77	11	the	the	DET
fbem-1138	77	12	stage	stage	NOUN
fbem-1138	77	13	with	with	ADP
fbem-1138	77	14	large	large	ADJ
fbem-1138	77	15	expenditure	expenditure	NOUN
fbem-1138	77	16	.	.	PUNCT
fbem-1138	78	1	the	the	DET
fbem-1138	78	2	author	author	NOUN
fbem-1138	78	3	believes	believe	VERB
fbem-1138	78	4	that	that	SCONJ
fbem-1138	78	5	the	the	DET
fbem-1138	78	6	state	state	NOUN
fbem-1138	78	7	can	can	AUX
fbem-1138	78	8	give	give	VERB
fbem-1138	78	9	a	a	DET
fbem-1138	78	10	certain	certain	ADJ
fbem-1138	78	11	age	age	NOUN
fbem-1138	78	12	limit	limit	NOUN
fbem-1138	78	13	.	.	PUNCT
fbem-1138	79	1	in	in	ADP
fbem-1138	79	2	the	the	DET
fbem-1138	79	3	graduate	graduate	NOUN
fbem-1138	79	4	stage	stage	NOUN
fbem-1138	79	5	,	,	PUNCT
fbem-1138	79	6	students	student	NOUN
fbem-1138	79	7	can	can	AUX
fbem-1138	79	8	cancel	cancel	VERB
fbem-1138	79	9	the	the	DET
fbem-1138	79	10	right	right	NOUN
fbem-1138	79	11	to	to	PART
fbem-1138	79	12	enjoy	enjoy	VERB
fbem-1138	79	13	the	the	DET
fbem-1138	79	14	policy	policy	NOUN
fbem-1138	79	15	when	when	SCONJ
fbem-1138	79	16	they	they	PRON
fbem-1138	79	17	are	be	AUX
fbem-1138	79	18	able	able	ADJ
fbem-1138	79	19	to	to	PART
fbem-1138	79	20	support	support	VERB
fbem-1138	79	21	themselves	themselves	PRON
fbem-1138	79	22	.	.	PUNCT
fbem-1138	80	1	for	for	ADP
fbem-1138	80	2	example	example	NOUN
fbem-1138	80	3	,	,	PUNCT
fbem-1138	80	4	the	the	DET
fbem-1138	80	5	age	age	NOUN
fbem-1138	80	6	limit	limit	NOUN
fbem-1138	80	7	can	can	AUX
fbem-1138	80	8	be	be	AUX
fbem-1138	80	9	24	24	NUM
fbem-1138	80	10	.	.	PUNCT
fbem-1138	81	1	at	at	ADP
fbem-1138	81	2	the	the	DET
fbem-1138	81	3	same	same	ADJ
fbem-1138	81	4	time	time	NOUN
fbem-1138	81	5	,	,	PUNCT
fbem-1138	81	6	the	the	DET
fbem-1138	81	7	policy	policy	NOUN
fbem-1138	81	8	should	should	AUX
fbem-1138	81	9	increase	increase	VERB
fbem-1138	81	10	the	the	DET
fbem-1138	81	11	situation	situation	NOUN
fbem-1138	81	12	of	of	ADP
fbem-1138	81	13	special	special	ADJ
fbem-1138	81	14	groups	group	NOUN
fbem-1138	81	15	,	,	PUNCT
fbem-1138	81	16	so	so	SCONJ
fbem-1138	81	17	that	that	SCONJ
fbem-1138	81	18	special	special	ADJ
fbem-1138	81	19	groups	group	NOUN
fbem-1138	81	20	can	can	AUX
fbem-1138	81	21	also	also	ADV
fbem-1138	81	22	enjoy	enjoy	VERB
fbem-1138	81	23	preferential	preferential	ADJ
fbem-1138	81	24	deductions	deduction	NOUN
fbem-1138	81	25	to	to	PART
fbem-1138	81	26	fill	fill	VERB
fbem-1138	81	27	the	the	DET
fbem-1138	81	28	vacancy	vacancy	NOUN
fbem-1138	81	29	in	in	ADP
fbem-1138	81	30	the	the	DET
fbem-1138	81	31	tax	tax	NOUN
fbem-1138	81	32	law	law	NOUN
fbem-1138	81	33	.	.	PUNCT
fbem-1138	82	1	3.2	3.2	NUM
fbem-1138	82	2	.	.	PUNCT
fbem-1138	82	3	improving	improve	VERB
fbem-1138	82	4	deduction	deduction	NOUN
fbem-1138	82	5	system	system	NOUN
fbem-1138	82	6	for	for	ADP
fbem-1138	82	7	serious	serious	ADJ
fbem-1138	82	8	illness	illness	NOUN
fbem-1138	82	9	medical	medical	ADJ
fbem-1138	82	10	treatment	treatment	NOUN
fbem-1138	82	11	considering	consider	VERB
fbem-1138	82	12	the	the	DET
fbem-1138	82	13	current	current	ADJ
fbem-1138	82	14	disadvantages	disadvantage	NOUN
fbem-1138	82	15	of	of	ADP
fbem-1138	82	16	serious	serious	ADJ
fbem-1138	82	17	illness	illness	NOUN
fbem-1138	82	18	medical	medical	ADJ
fbem-1138	82	19	treatment	treatment	NOUN
fbem-1138	82	20	,	,	PUNCT
fbem-1138	82	21	it	it	PRON
fbem-1138	82	22	is	be	AUX
fbem-1138	82	23	suggested	suggest	VERB
fbem-1138	82	24	to	to	PART
fbem-1138	82	25	abolish	abolish	VERB
fbem-1138	82	26	the	the	DET
fbem-1138	82	27	minimum	minimum	NOUN
fbem-1138	82	28	amount	amount	NOUN
fbem-1138	82	29	system	system	NOUN
fbem-1138	82	30	of	of	ADP
fbem-1138	82	31	serious	serious	ADJ
fbem-1138	82	32	illness	illness	NOUN
fbem-1138	82	33	medical	medical	ADJ
fbem-1138	82	34	treatment	treatment	NOUN
fbem-1138	82	35	and	and	CCONJ
fbem-1138	82	36	adopt	adopt	VERB
fbem-1138	82	37	the	the	DET
fbem-1138	82	38	method	method	NOUN
fbem-1138	82	39	of	of	ADP
fbem-1138	82	40	proportional	proportional	ADJ
fbem-1138	82	41	deduction	deduction	NOUN
fbem-1138	82	42	.	.	PUNCT
fbem-1138	83	1	this	this	PRON
fbem-1138	83	2	not	not	PART
fbem-1138	83	3	only	only	ADV
fbem-1138	83	4	avoids	avoid	VERB
fbem-1138	83	5	the	the	DET
fbem-1138	83	6	imbalance	imbalance	NOUN
fbem-1138	83	7	caused	cause	VERB
fbem-1138	83	8	by	by	ADP
fbem-1138	83	9	the	the	DET
fbem-1138	83	10	cost	cost	NOUN
fbem-1138	83	11	close	close	ADV
fbem-1138	83	12	to	to	ADP
fbem-1138	83	13	but	but	CCONJ
fbem-1138	83	14	less	less	ADJ
fbem-1138	83	15	than	than	ADP
fbem-1138	83	16	15000	15000	NUM
fbem-1138	83	17	and	and	CCONJ
fbem-1138	83	18	the	the	DET
fbem-1138	83	19	current	current	ADJ
fbem-1138	83	20	situation	situation	NOUN
fbem-1138	83	21	of	of	ADP
fbem-1138	83	22	aggravating	aggravate	VERB
fbem-1138	83	23	the	the	DET
fbem-1138	83	24	current	current	ADJ
fbem-1138	83	25	medical	medical	ADJ
fbem-1138	83	26	pressure	pressure	NOUN
fbem-1138	83	27	by	by	ADP
fbem-1138	83	28	more	more	ADJ
fbem-1138	83	29	than	than	ADP
fbem-1138	83	30	80000	80000	NUM
fbem-1138	83	31	,	,	PUNCT
fbem-1138	83	32	but	but	CCONJ
fbem-1138	83	33	also	also	ADV
fbem-1138	83	34	improves	improve	VERB
fbem-1138	83	35	the	the	DET
fbem-1138	83	36	efficiency	efficiency	NOUN
fbem-1138	83	37	of	of	ADP
fbem-1138	83	38	tax	tax	NOUN
fbem-1138	83	39	collection	collection	NOUN
fbem-1138	83	40	and	and	CCONJ
fbem-1138	83	41	management	management	NOUN
fbem-1138	83	42	.	.	PUNCT
fbem-1138	84	1	3.3	3.3	NUM
fbem-1138	84	2	.	.	PUNCT
fbem-1138	85	1	improving	improve	VERB
fbem-1138	85	2	deduction	deduction	NOUN
fbem-1138	85	3	system	system	NOUN
fbem-1138	85	4	for	for	ADP
fbem-1138	85	5	continuing	continue	VERB
fbem-1138	85	6	education	education	NOUN
fbem-1138	85	7	knowledge	knowledge	NOUN
fbem-1138	85	8	is	be	AUX
fbem-1138	85	9	the	the	DET
fbem-1138	85	10	backbone	backbone	NOUN
fbem-1138	85	11	of	of	ADP
fbem-1138	85	12	human	human	ADJ
fbem-1138	85	13	survival	survival	NOUN
fbem-1138	85	14	in	in	ADP
fbem-1138	85	15	society	society	NOUN
fbem-1138	85	16	,	,	PUNCT
fbem-1138	85	17	and	and	CCONJ
fbem-1138	85	18	"	"	PUNCT
fbem-1138	85	19	lifelong	lifelong	ADJ
fbem-1138	85	20	learning	learning	NOUN
fbem-1138	85	21	"	"	PUNCT
fbem-1138	85	22	has	have	AUX
fbem-1138	85	23	become	become	VERB
fbem-1138	85	24	an	an	DET
fbem-1138	85	25	indispensable	indispensable	ADJ
fbem-1138	85	26	goal	goal	NOUN
fbem-1138	85	27	for	for	ADP
fbem-1138	85	28	everyone	everyone	PRON
fbem-1138	85	29	in	in	ADP
fbem-1138	85	30	contemporary	contemporary	ADJ
fbem-1138	85	31	development	development	NOUN
fbem-1138	85	32	.	.	PUNCT
fbem-1138	86	1	continuing	continue	VERB
fbem-1138	86	2	education	education	NOUN
fbem-1138	86	3	is	be	AUX
fbem-1138	86	4	a	a	DET
fbem-1138	86	5	good	good	ADJ
fbem-1138	86	6	means	mean	NOUN
fbem-1138	86	7	to	to	PART
fbem-1138	86	8	encourage	encourage	VERB
fbem-1138	86	9	people	people	NOUN
fbem-1138	86	10	to	to	PART
fbem-1138	86	11	learn	learn	VERB
fbem-1138	86	12	knowledge	knowledge	NOUN
fbem-1138	86	13	and	and	CCONJ
fbem-1138	86	14	improve	improve	VERB
fbem-1138	86	15	themselves	themselves	PRON
fbem-1138	86	16	.	.	PUNCT
fbem-1138	87	1	therefore	therefore	ADV
fbem-1138	87	2	,	,	PUNCT
fbem-1138	87	3	based	base	VERB
fbem-1138	87	4	on	on	ADP
fbem-1138	87	5	the	the	DET
fbem-1138	87	6	existing	exist	VERB
fbem-1138	87	7	disadvantages	disadvantage	NOUN
fbem-1138	87	8	of	of	ADP
fbem-1138	87	9	continuing	continue	VERB
fbem-1138	87	10	education	education	NOUN
fbem-1138	87	11	,	,	PUNCT
fbem-1138	87	12	this	this	DET
fbem-1138	87	13	paper	paper	NOUN
fbem-1138	87	14	believes	believe	VERB
fbem-1138	87	15	that	that	SCONJ
fbem-1138	87	16	the	the	DET
fbem-1138	87	17	deduction	deduction	NOUN
fbem-1138	87	18	standard	standard	ADJ
fbem-1138	87	19	amount	amount	NOUN
fbem-1138	87	20	should	should	AUX
fbem-1138	87	21	be	be	AUX
fbem-1138	87	22	increased	increase	VERB
fbem-1138	87	23	,	,	PUNCT
fbem-1138	87	24	or	or	CCONJ
fbem-1138	87	25	the	the	DET
fbem-1138	87	26	transportation	transportation	NOUN
fbem-1138	87	27	expenses	expense	NOUN
fbem-1138	87	28	and	and	CCONJ
fbem-1138	87	29	meals	meal	NOUN
fbem-1138	87	30	expenses	expense	NOUN
fbem-1138	87	31	incurred	incur	VERB
fbem-1138	87	32	in	in	ADP
fbem-1138	87	33	continuing	continue	VERB
fbem-1138	87	34	education	education	NOUN
fbem-1138	87	35	should	should	AUX
fbem-1138	87	36	be	be	AUX
fbem-1138	87	37	deducted	deduct	VERB
fbem-1138	87	38	directly	directly	ADV
fbem-1138	87	39	.	.	PUNCT
fbem-1138	88	1	at	at	ADP
fbem-1138	88	2	the	the	DET
fbem-1138	88	3	same	same	ADJ
fbem-1138	88	4	time	time	NOUN
fbem-1138	88	5	,	,	PUNCT
fbem-1138	88	6	in	in	ADP
fbem-1138	88	7	order	order	NOUN
fbem-1138	88	8	to	to	PART
fbem-1138	88	9	avoid	avoid	VERB
fbem-1138	88	10	fraud	fraud	NOUN
fbem-1138	88	11	,	,	PUNCT
fbem-1138	88	12	repeated	repeat	VERB
fbem-1138	88	13	deduction	deduction	NOUN
fbem-1138	88	14	and	and	CCONJ
fbem-1138	88	15	other	other	ADJ
fbem-1138	88	16	problems	problem	NOUN
fbem-1138	88	17	,	,	PUNCT
fbem-1138	88	18	the	the	DET
fbem-1138	88	19	system	system	NOUN
fbem-1138	88	20	of	of	ADP
fbem-1138	88	21	deduction	deduction	NOUN
fbem-1138	88	22	every	every	DET
fbem-1138	88	23	six	six	NUM
fbem-1138	88	24	months	month	NOUN
fbem-1138	88	25	can	can	AUX
fbem-1138	88	26	be	be	AUX
fbem-1138	88	27	implemented	implement	VERB
fbem-1138	88	28	,	,	PUNCT
fbem-1138	88	29	and	and	CCONJ
fbem-1138	88	30	supervision	supervision	NOUN
fbem-1138	88	31	efforts	effort	NOUN
fbem-1138	88	32	can	can	AUX
fbem-1138	88	33	be	be	AUX
fbem-1138	88	34	strengthened	strengthen	VERB
fbem-1138	88	35	,	,	PUNCT
fbem-1138	88	36	and	and	CCONJ
fbem-1138	88	37	the	the	DET
fbem-1138	88	38	expenses	expense	NOUN
fbem-1138	88	39	that	that	PRON
fbem-1138	88	40	have	have	AUX
fbem-1138	88	41	been	be	AUX
fbem-1138	88	42	reimbursed	reimburse	VERB
fbem-1138	88	43	in	in	ADP
fbem-1138	88	44	the	the	DET
fbem-1138	88	45	company	company	NOUN
fbem-1138	88	46	are	be	AUX
fbem-1138	88	47	not	not	PART
fbem-1138	88	48	allowed	allow	VERB
fbem-1138	88	49	to	to	PART
fbem-1138	88	50	be	be	AUX
fbem-1138	88	51	deducted	deduct	VERB
fbem-1138	88	52	.	.	PUNCT
fbem-1138	89	1	when	when	SCONJ
fbem-1138	89	2	applying	apply	VERB
fbem-1138	89	3	for	for	ADP
fbem-1138	89	4	deduction	deduction	NOUN
fbem-1138	89	5	,	,	PUNCT
fbem-1138	89	6	the	the	DET
fbem-1138	89	7	taxpayer	taxpayer	NOUN
fbem-1138	89	8	must	must	AUX
fbem-1138	89	9	provide	provide	VERB
fbem-1138	89	10	the	the	DET
fbem-1138	89	11	corresponding	corresponding	ADJ
fbem-1138	89	12	education	education	NOUN
fbem-1138	89	13	certificate	certificate	NOUN
fbem-1138	89	14	,	,	PUNCT
fbem-1138	89	15	otherwise	otherwise	ADV
fbem-1138	89	16	it	it	PRON
fbem-1138	89	17	will	will	AUX
fbem-1138	89	18	not	not	PART
fbem-1138	89	19	be	be	AUX
fbem-1138	89	20	deducted	deduct	VERB
fbem-1138	89	21	.	.	PUNCT
fbem-1138	90	1	china	china	PROPN
fbem-1138	90	2	can	can	AUX
fbem-1138	90	3	refer	refer	VERB
fbem-1138	90	4	to	to	ADP
fbem-1138	90	5	the	the	DET
fbem-1138	90	6	deduction	deduction	NOUN
fbem-1138	90	7	standards	standard	NOUN
fbem-1138	90	8	in	in	ADP
fbem-1138	90	9	hong	hong	PROPN
fbem-1138	90	10	kong	kong	PROPN
fbem-1138	90	11	and	and	CCONJ
fbem-1138	90	12	require	require	VERB
fbem-1138	90	13	that	that	SCONJ
fbem-1138	90	14	the	the	DET
fbem-1138	90	15	vocational	vocational	ADJ
fbem-1138	90	16	qualification	qualification	NOUN
fbem-1138	90	17	continuing	continue	VERB
fbem-1138	90	18	education	education	NOUN
fbem-1138	90	19	engaged	engage	VERB
fbem-1138	90	20	by	by	ADP
fbem-1138	90	21	taxpayers	taxpayer	NOUN
fbem-1138	90	22	should	should	AUX
fbem-1138	90	23	be	be	AUX
fbem-1138	90	24	highly	highly	ADV
fbem-1138	90	25	related	related	ADJ
fbem-1138	90	26	to	to	ADP
fbem-1138	90	27	the	the	DET
fbem-1138	90	28	work	work	NOUN
fbem-1138	90	29	engaged	engage	VERB
fbem-1138	90	30	by	by	ADP
fbem-1138	90	31	taxpayers	taxpayer	NOUN
fbem-1138	90	32	,	,	PUNCT
fbem-1138	90	33	and	and	CCONJ
fbem-1138	90	34	it	it	PRON
fbem-1138	90	35	is	be	AUX
fbem-1138	90	36	forbidden	forbid	VERB
fbem-1138	90	37	to	to	PART
fbem-1138	90	38	obtain	obtain	VERB
fbem-1138	90	39	other	other	ADJ
fbem-1138	90	40	professional	professional	ADJ
fbem-1138	90	41	qualification	qualification	NOUN
fbem-1138	90	42	certificates	certificate	NOUN
fbem-1138	90	43	for	for	ADP
fbem-1138	90	44	the	the	DET
fbem-1138	90	45	purpose	purpose	NOUN
fbem-1138	90	46	of	of	ADP
fbem-1138	90	47	enjoying	enjoy	VERB
fbem-1138	90	48	deduction	deduction	NOUN
fbem-1138	90	49	.	.	PUNCT
fbem-1138	91	1	3.4	3.4	NUM
fbem-1138	91	2	.	.	PUNCT
fbem-1138	91	3	improving	improve	VERB
fbem-1138	91	4	deduction	deduction	NOUN
fbem-1138	91	5	system	system	NOUN
fbem-1138	91	6	for	for	ADP
fbem-1138	91	7	supporting	support	VERB
fbem-1138	91	8	the	the	DET
fbem-1138	91	9	elderly	elderly	ADJ
fbem-1138	91	10	singapore	singapore	PROPN
fbem-1138	91	11	has	have	VERB
fbem-1138	91	12	a	a	DET
fbem-1138	91	13	relatively	relatively	ADV
fbem-1138	91	14	complete	complete	ADJ
fbem-1138	91	15	deduction	deduction	NOUN
fbem-1138	91	16	system	system	NOUN
fbem-1138	91	17	for	for	ADP
fbem-1138	91	18	supporting	support	VERB
fbem-1138	91	19	the	the	DET
fbem-1138	91	20	elderly	elderly	ADJ
fbem-1138	91	21	,	,	PUNCT
fbem-1138	91	22	including	include	VERB
fbem-1138	91	23	a	a	DET
fbem-1138	91	24	complete	complete	ADJ
fbem-1138	91	25	range	range	NOUN
fbem-1138	91	26	of	of	ADP
fbem-1138	91	27	dependants	dependant	NOUN
fbem-1138	91	28	.	.	PUNCT
fbem-1138	92	1	at	at	ADP
fbem-1138	92	2	the	the	DET
fbem-1138	92	3	same	same	ADJ
fbem-1138	92	4	time	time	NOUN
fbem-1138	92	5	,	,	PUNCT
fbem-1138	92	6	different	different	ADJ
fbem-1138	92	7	levels	level	NOUN
fbem-1138	92	8	of	of	ADP
fbem-1138	92	9	certification	certification	NOUN
fbem-1138	92	10	standards	standard	NOUN
fbem-1138	92	11	are	be	AUX
fbem-1138	92	12	set	set	VERB
fbem-1138	92	13	for	for	ADP
fbem-1138	92	14	the	the	DET
fbem-1138	92	15	age	age	NOUN
fbem-1138	92	16	and	and	CCONJ
fbem-1138	92	17	health	health	NOUN
fbem-1138	92	18	status	status	NOUN
fbem-1138	92	19	of	of	ADP
fbem-1138	92	20	taxpayers	taxpayer	NOUN
fbem-1138	92	21	'	'	PART
fbem-1138	92	22	parents	parent	NOUN
fbem-1138	92	23	,	,	PUNCT
fbem-1138	92	24	and	and	CCONJ
fbem-1138	92	25	deductions	deduction	NOUN
fbem-1138	92	26	are	be	AUX
fbem-1138	92	27	made	make	VERB
fbem-1138	92	28	according	accord	VERB
fbem-1138	92	29	to	to	ADP
fbem-1138	92	30	different	different	ADJ
fbem-1138	92	31	standards	standard	NOUN
fbem-1138	92	32	.	.	PUNCT
fbem-1138	93	1	compared	compare	VERB
fbem-1138	93	2	with	with	ADP
fbem-1138	93	3	the	the	DET
fbem-1138	93	4	actual	actual	ADJ
fbem-1138	93	5	situation	situation	NOUN
fbem-1138	93	6	in	in	ADP
fbem-1138	93	7	china	china	PROPN
fbem-1138	93	8	,	,	PUNCT
fbem-1138	93	9	the	the	DET
fbem-1138	93	10	author	author	NOUN
fbem-1138	93	11	believes	believe	VERB
fbem-1138	93	12	that	that	SCONJ
fbem-1138	93	13	the	the	DET
fbem-1138	93	14	certification	certification	NOUN
fbem-1138	93	15	of	of	ADP
fbem-1138	93	16	the	the	DET
fbem-1138	93	17	health	health	NOUN
fbem-1138	93	18	status	status	NOUN
fbem-1138	93	19	of	of	ADP
fbem-1138	93	20	the	the	DET
fbem-1138	93	21	parents	parent	NOUN
fbem-1138	93	22	of	of	ADP
fbem-1138	93	23	taxpayers	taxpayer	NOUN
fbem-1138	93	24	under	under	ADP
fbem-1138	93	25	the	the	DET
fbem-1138	93	26	age	age	NOUN
fbem-1138	93	27	of	of	ADP
fbem-1138	93	28	60	60	NUM
fbem-1138	93	29	can	can	AUX
fbem-1138	93	30	be	be	AUX
fbem-1138	93	31	increased	increase	VERB
fbem-1138	93	32	,	,	PUNCT
fbem-1138	93	33	and	and	CCONJ
fbem-1138	93	34	the	the	DET
fbem-1138	93	35	existing	exist	VERB
fbem-1138	93	36	deduction	deduction	NOUN
fbem-1138	93	37	system	system	NOUN
fbem-1138	93	38	for	for	ADP
fbem-1138	93	39	those	those	PRON
fbem-1138	93	40	certified	certify	VERB
fbem-1138	93	41	as	as	ADP
fbem-1138	93	42	disabled	disabled	ADJ
fbem-1138	93	43	and	and	CCONJ
fbem-1138	93	44	seriously	seriously	ADV
fbem-1138	93	45	ill	ill	ADJ
fbem-1138	93	46	over	over	ADP
fbem-1138	93	47	the	the	DET
fbem-1138	93	48	age	age	NOUN
fbem-1138	93	49	of	of	ADP
fbem-1138	93	50	60	60	NUM
fbem-1138	93	51	can	can	AUX
fbem-1138	93	52	be	be	AUX
fbem-1138	93	53	implemented	implement	VERB
fbem-1138	93	54	;	;	PUNCT
fbem-1138	93	55	increase	increase	VERB
fbem-1138	93	56	the	the	DET
fbem-1138	93	57	amount	amount	NOUN
fbem-1138	93	58	of	of	ADP
fbem-1138	93	59	deduction	deduction	NOUN
fbem-1138	93	60	for	for	ADP
fbem-1138	93	61	taxpayers	taxpayer	NOUN
fbem-1138	93	62	'	'	PART
fbem-1138	93	63	parents	parent	NOUN
fbem-1138	93	64	over	over	ADP
fbem-1138	93	65	60	60	NUM
fbem-1138	93	66	who	who	PRON
fbem-1138	93	67	are	be	AUX
fbem-1138	93	68	seriously	seriously	ADV
fbem-1138	93	69	ill	ill	ADJ
fbem-1138	93	70	or	or	CCONJ
fbem-1138	93	71	have	have	VERB
fbem-1138	93	72	disabilities	disability	NOUN
fbem-1138	93	73	;	;	PUNCT
fbem-1138	93	74	at	at	ADP
fbem-1138	93	75	the	the	DET
fbem-1138	93	76	same	same	ADJ
fbem-1138	93	77	time	time	NOUN
fbem-1138	93	78	,	,	PUNCT
fbem-1138	93	79	the	the	DET
fbem-1138	93	80	deduction	deduction	NOUN
fbem-1138	93	81	standard	standard	NOUN
fbem-1138	93	82	will	will	AUX
fbem-1138	93	83	be	be	AUX
fbem-1138	93	84	expanded	expand	VERB
fbem-1138	93	85	to	to	PART
fbem-1138	93	86	include	include	VERB
fbem-1138	93	87	the	the	DET
fbem-1138	93	88	situation	situation	NOUN
fbem-1138	93	89	of	of	ADP
fbem-1138	93	90	supporting	support	VERB
fbem-1138	93	91	father	father	NOUN
fbem-1138	93	92	-	-	PUNCT
fbem-1138	93	93	in	in	ADP
fbem-1138	93	94	-	-	PUNCT
fbem-1138	93	95	law	law	NOUN
fbem-1138	93	96	and	and	CCONJ
fbem-1138	93	97	mother	mother	NOUN
fbem-1138	93	98	-	-	PUNCT
fbem-1138	93	99	in	in	ADP
fbem-1138	93	100	-	-	PUNCT
fbem-1138	93	101	law	law	NOUN
fbem-1138	93	102	into	into	ADP
fbem-1138	93	103	the	the	DET
fbem-1138	93	104	existing	exist	VERB
fbem-1138	93	105	deduction	deduction	NOUN
fbem-1138	93	106	scope	scope	NOUN
fbem-1138	93	107	regulations	regulation	NOUN
fbem-1138	93	108	.	.	PUNCT
fbem-1138	94	1	3.5	3.5	NUM
fbem-1138	94	2	.	.	PUNCT
fbem-1138	94	3	improving	improve	VERB
fbem-1138	94	4	deduction	deduction	NOUN
fbem-1138	94	5	system	system	NOUN
fbem-1138	94	6	for	for	ADP
fbem-1138	94	7	individual	individual	ADJ
fbem-1138	94	8	housing	housing	NOUN
fbem-1138	94	9	loan	loan	NOUN
fbem-1138	94	10	interest	interest	NOUN
fbem-1138	94	11	and	and	CCONJ
fbem-1138	94	12	housing	housing	NOUN
fbem-1138	94	13	rent	rent	NOUN
fbem-1138	94	14	the	the	DET
fbem-1138	94	15	traditional	traditional	ADJ
fbem-1138	94	16	"	"	PUNCT
fbem-1138	94	17	home	home	NOUN
fbem-1138	94	18	"	"	PUNCT
fbem-1138	94	19	attribute	attribute	NOUN
fbem-1138	94	20	of	of	ADP
fbem-1138	94	21	chinese	chinese	ADJ
fbem-1138	94	22	people	people	NOUN
fbem-1138	94	23	is	be	AUX
fbem-1138	94	24	very	very	ADV
fbem-1138	94	25	strong	strong	ADJ
fbem-1138	94	26	,	,	PUNCT
fbem-1138	94	27	and	and	CCONJ
fbem-1138	94	28	housing	housing	NOUN
fbem-1138	94	29	is	be	AUX
fbem-1138	94	30	just	just	ADV
fbem-1138	94	31	needed	need	VERB
fbem-1138	94	32	.	.	PUNCT
fbem-1138	95	1	with	with	ADP
fbem-1138	95	2	the	the	DET
fbem-1138	95	3	popularization	popularization	NOUN
fbem-1138	95	4	of	of	ADP
fbem-1138	95	5	urbanization	urbanization	NOUN
fbem-1138	95	6	and	and	CCONJ
fbem-1138	95	7	the	the	DET
fbem-1138	95	8	development	development	NOUN
fbem-1138	95	9	of	of	ADP
fbem-1138	95	10	urban	urban	ADJ
fbem-1138	95	11	-	-	PUNCT
fbem-1138	95	12	rural	rural	ADJ
fbem-1138	95	13	integration	integration	NOUN
fbem-1138	95	14	in	in	ADP
fbem-1138	95	15	china	china	PROPN
fbem-1138	95	16	,	,	PUNCT
fbem-1138	95	17	more	more	ADJ
fbem-1138	95	18	and	and	CCONJ
fbem-1138	95	19	more	more	ADJ
fbem-1138	95	20	people	people	NOUN
fbem-1138	95	21	buy	buy	VERB
fbem-1138	95	22	houses	house	NOUN
fbem-1138	95	23	,	,	PUNCT
fbem-1138	95	24	and	and	CCONJ
fbem-1138	95	25	the	the	DET
fbem-1138	95	26	phenomenon	phenomenon	NOUN
fbem-1138	95	27	of	of	ADP
fbem-1138	95	28	housing	housing	NOUN
fbem-1138	95	29	loans	loan	NOUN
fbem-1138	95	30	has	have	AUX
fbem-1138	95	31	become	become	VERB
fbem-1138	95	32	extremely	extremely	ADV
fbem-1138	95	33	common	common	ADJ
fbem-1138	95	34	.	.	PUNCT
fbem-1138	96	1	the	the	DET
fbem-1138	96	2	author	author	NOUN
fbem-1138	96	3	believes	believe	VERB
fbem-1138	96	4	that	that	SCONJ
fbem-1138	96	5	the	the	DET
fbem-1138	96	6	certification	certification	NOUN
fbem-1138	96	7	of	of	ADP
fbem-1138	96	8	the	the	DET
fbem-1138	96	9	standard	standard	NOUN
fbem-1138	96	10	of	of	ADP
fbem-1138	96	11	"	"	PUNCT
fbem-1138	96	12	housing	housing	NOUN
fbem-1138	96	13	"	"	PUNCT
fbem-1138	96	14	should	should	AUX
fbem-1138	96	15	be	be	AUX
fbem-1138	96	16	increased	increase	VERB
fbem-1138	96	17	,	,	PUNCT
fbem-1138	96	18	and	and	CCONJ
fbem-1138	96	19	high	high	ADJ
fbem-1138	96	20	-	-	PUNCT
fbem-1138	96	21	end	end	NOUN
fbem-1138	96	22	houses	house	NOUN
fbem-1138	96	23	and	and	CCONJ
fbem-1138	96	24	villas	villa	NOUN
fbem-1138	96	25	should	should	AUX
fbem-1138	96	26	be	be	AUX
fbem-1138	96	27	directly	directly	ADV
fbem-1138	96	28	excluded	exclude	VERB
fbem-1138	96	29	from	from	ADP
fbem-1138	96	30	the	the	DET
fbem-1138	96	31	deduction	deduction	NOUN
fbem-1138	96	32	standard	standard	NOUN
fbem-1138	96	33	.	.	PUNCT
fbem-1138	97	1	the	the	DET
fbem-1138	97	2	houses	house	NOUN
fbem-1138	97	3	that	that	PRON
fbem-1138	97	4	apply	apply	VERB
fbem-1138	97	5	for	for	ADP
fbem-1138	97	6	the	the	DET
fbem-1138	97	7	deduction	deduction	NOUN
fbem-1138	97	8	of	of	ADP
fbem-1138	97	9	the	the	DET
fbem-1138	97	10	interest	interest	NOUN
fbem-1138	97	11	of	of	ADP
fbem-1138	97	12	the	the	DET
fbem-1138	97	13	first	first	ADJ
fbem-1138	97	14	housing	housing	NOUN
fbem-1138	97	15	loan	loan	NOUN
fbem-1138	97	16	must	must	AUX
fbem-1138	97	17	be	be	AUX
fbem-1138	97	18	ordinary	ordinary	ADJ
fbem-1138	97	19	houses	house	NOUN
fbem-1138	97	20	that	that	PRON
fbem-1138	97	21	really	really	ADV
fbem-1138	97	22	meet	meet	VERB
fbem-1138	97	23	the	the	DET
fbem-1138	97	24	living	living	NOUN
fbem-1138	97	25	needs	need	NOUN
fbem-1138	97	26	.	.	PUNCT
fbem-1138	98	1	for	for	ADP
fbem-1138	98	2	housing	housing	NOUN
fbem-1138	98	3	rent	rent	NOUN
fbem-1138	98	4	,	,	PUNCT
fbem-1138	98	5	this	this	DET
fbem-1138	98	6	paper	paper	NOUN
fbem-1138	98	7	believes	believe	VERB
fbem-1138	98	8	that	that	SCONJ
fbem-1138	98	9	we	we	PRON
fbem-1138	98	10	can	can	AUX
fbem-1138	98	11	learn	learn	VERB
fbem-1138	98	12	from	from	ADP
fbem-1138	98	13	india	india	PROPN
fbem-1138	98	14	's	's	PART
fbem-1138	98	15	current	current	ADJ
fbem-1138	98	16	method	method	NOUN
fbem-1138	98	17	of	of	ADP
fbem-1138	98	18	linking	link	VERB
fbem-1138	98	19	housing	housing	NOUN
fbem-1138	98	20	rent	rent	NOUN
fbem-1138	98	21	with	with	ADP
fbem-1138	98	22	taxpayers	taxpayer	NOUN
fbem-1138	98	23	'	'	PART
fbem-1138	98	24	income	income	NOUN
fbem-1138	98	25	,	,	PUNCT
fbem-1138	98	26	and	and	CCONJ
fbem-1138	98	27	stipulate	stipulate	VERB
fbem-1138	98	28	the	the	DET
fbem-1138	98	29	deduction	deduction	NOUN
fbem-1138	98	30	proportion	proportion	NOUN
fbem-1138	98	31	and	and	CCONJ
fbem-1138	98	32	maximum	maximum	ADJ
fbem-1138	98	33	deduction	deduction	NOUN
fbem-1138	98	34	.	.	PUNCT
fbem-1138	99	1	at	at	ADP
fbem-1138	99	2	the	the	DET
fbem-1138	99	3	same	same	ADJ
fbem-1138	99	4	time	time	NOUN
fbem-1138	99	5	,	,	PUNCT
fbem-1138	99	6	the	the	DET
fbem-1138	99	7	standard	standard	NOUN
fbem-1138	99	8	of	of	ADP
fbem-1138	99	9	housing	housing	NOUN
fbem-1138	99	10	use	use	NOUN
fbem-1138	99	11	shall	shall	AUX
fbem-1138	99	12	be	be	AUX
fbem-1138	99	13	refined	refine	VERB
fbem-1138	99	14	,	,	PUNCT
fbem-1138	99	15	and	and	CCONJ
fbem-1138	99	16	the	the	DET
fbem-1138	99	17	rented	rent	VERB
fbem-1138	99	18	house	house	NOUN
fbem-1138	99	19	shall	shall	AUX
fbem-1138	99	20	be	be	AUX
fbem-1138	99	21	used	use	VERB
fbem-1138	99	22	for	for	ADP
fbem-1138	99	23	daily	daily	ADJ
fbem-1138	99	24	living	living	NOUN
fbem-1138	99	25	.	.	PUNCT
fbem-1138	100	1	at	at	ADP
fbem-1138	100	2	the	the	DET
fbem-1138	100	3	same	same	ADJ
fbem-1138	100	4	time	time	NOUN
fbem-1138	100	5	,	,	PUNCT
fbem-1138	100	6	the	the	DET
fbem-1138	100	7	author	author	NOUN
fbem-1138	100	8	believes	believe	VERB
fbem-1138	100	9	that	that	SCONJ
fbem-1138	100	10	the	the	DET
fbem-1138	100	11	standard	standard	ADJ
fbem-1138	100	12	amount	amount	NOUN
fbem-1138	100	13	can	can	AUX
fbem-1138	100	14	be	be	AUX
fbem-1138	100	15	deducted	deduct	VERB
fbem-1138	100	16	according	accord	VERB
fbem-1138	100	17	to	to	ADP
fbem-1138	100	18	the	the	DET
fbem-1138	100	19	economic	economic	ADJ
fbem-1138	100	20	development	development	NOUN
fbem-1138	100	21	of	of	ADP
fbem-1138	100	22	different	different	ADJ
fbem-1138	100	23	provinces	province	NOUN
fbem-1138	100	24	,	,	PUNCT
fbem-1138	100	25	in	in	ADP
fbem-1138	100	26	line	line	NOUN
fbem-1138	100	27	with	with	ADP
fbem-1138	100	28	the	the	DET
fbem-1138	100	29	living	living	NOUN
fbem-1138	100	30	standards	standard	NOUN
fbem-1138	100	31	of	of	ADP
fbem-1138	100	32	local	local	ADJ
fbem-1138	100	33	residents	resident	NOUN
fbem-1138	100	34	.	.	PUNCT
fbem-1138	101	1	4	4	X
fbem-1138	101	2	.	.	X
fbem-1138	101	3	conclusions	conclusion	NOUN
fbem-1138	101	4	this	this	DET
fbem-1138	101	5	paper	paper	NOUN
fbem-1138	101	6	briefly	briefly	NOUN
fbem-1138	101	7	analyzes	analyze	VERB
fbem-1138	101	8	the	the	DET
fbem-1138	101	9	problems	problem	NOUN
fbem-1138	101	10	existing	exist	VERB
fbem-1138	101	11	in	in	ADP
fbem-1138	101	12	the	the	DET
fbem-1138	101	13	existing	exist	VERB
fbem-1138	101	14	six	six	NUM
fbem-1138	101	15	special	special	ADJ
fbem-1138	101	16	deduction	deduction	NOUN
fbem-1138	101	17	systems	system	NOUN
fbem-1138	101	18	,	,	PUNCT
fbem-1138	101	19	and	and	CCONJ
fbem-1138	101	20	puts	put	VERB
fbem-1138	101	21	forward	forward	ADV
fbem-1138	101	22	corresponding	correspond	VERB
fbem-1138	101	23	constructive	constructive	ADJ
fbem-1138	101	24	suggestions	suggestion	NOUN
fbem-1138	101	25	for	for	ADP
fbem-1138	101	26	each	each	DET
fbem-1138	101	27	malpractice	malpractice	NOUN
fbem-1138	101	28	.	.	PUNCT
fbem-1138	102	1	with	with	ADP
fbem-1138	102	2	the	the	DET
fbem-1138	102	3	advent	advent	NOUN
fbem-1138	102	4	of	of	ADP
fbem-1138	102	5	the	the	DET
fbem-1138	102	6	era	era	NOUN
fbem-1138	102	7	of	of	ADP
fbem-1138	102	8	big	big	ADJ
fbem-1138	102	9	data	datum	NOUN
fbem-1138	102	10	,	,	PUNCT
fbem-1138	102	11	the	the	DET
fbem-1138	102	12	intelligent	intelligent	ADJ
fbem-1138	102	13	optimization	optimization	NOUN
fbem-1138	102	14	of	of	ADP
fbem-1138	102	15	the	the	DET
fbem-1138	102	16	tax	tax	NOUN
fbem-1138	102	17	system	system	NOUN
fbem-1138	102	18	,	,	PUNCT
fbem-1138	102	19	the	the	DET
fbem-1138	102	20	improvement	improvement	NOUN
fbem-1138	102	21	of	of	ADP
fbem-1138	102	22	the	the	DET
fbem-1138	102	23	power	power	NOUN
fbem-1138	102	24	of	of	ADP
fbem-1138	102	25	tax	tax	NOUN
fbem-1138	102	26	collection	collection	NOUN
fbem-1138	102	27	and	and	CCONJ
fbem-1138	102	28	management	management	NOUN
fbem-1138	102	29	,	,	PUNCT
fbem-1138	102	30	the	the	DET
fbem-1138	102	31	improvement	improvement	NOUN
fbem-1138	102	32	of	of	ADP
fbem-1138	102	33	taxpayers	taxpayer	NOUN
fbem-1138	102	34	'	'	PART
fbem-1138	102	35	awareness	awareness	NOUN
fbem-1138	102	36	,	,	PUNCT
fbem-1138	102	37	the	the	DET
fbem-1138	102	38	special	special	ADJ
fbem-1138	102	39	deduction	deduction	NOUN
fbem-1138	102	40	system	system	NOUN
fbem-1138	102	41	of	of	ADP
fbem-1138	102	42	personal	personal	ADJ
fbem-1138	102	43	income	income	NOUN
fbem-1138	102	44	tax	tax	NOUN
fbem-1138	102	45	will	will	AUX
fbem-1138	102	46	inevitably	inevitably	ADV
fbem-1138	102	47	become	become	VERB
fbem-1138	102	48	more	more	ADV
fbem-1138	102	49	and	and	CCONJ
fbem-1138	102	50	more	more	ADV
fbem-1138	102	51	meticulous	meticulous	ADJ
fbem-1138	102	52	,	,	PUNCT
fbem-1138	102	53	professional	professional	ADJ
fbem-1138	102	54	and	and	CCONJ
fbem-1138	102	55	rigorous	rigorous	ADJ
fbem-1138	102	56	.	.	PUNCT
fbem-1138	103	1	its	its	PRON
fbem-1138	103	2	function	function	NOUN
fbem-1138	103	3	of	of	ADP
fbem-1138	103	4	regulating	regulate	VERB
fbem-1138	103	5	income	income	NOUN
fbem-1138	103	6	distribution	distribution	NOUN
fbem-1138	103	7	,	,	PUNCT
fbem-1138	103	8	narrowing	narrow	VERB
fbem-1138	103	9	the	the	DET
fbem-1138	103	10	gap	gap	NOUN
fbem-1138	103	11	between	between	ADP
fbem-1138	103	12	the	the	DET
fbem-1138	103	13	rich	rich	ADJ
fbem-1138	103	14	and	and	CCONJ
fbem-1138	103	15	the	the	DET
fbem-1138	103	16	poor	poor	ADJ
fbem-1138	103	17	,	,	PUNCT
fbem-1138	103	18	and	and	CCONJ
fbem-1138	103	19	realizing	realize	VERB
fbem-1138	103	20	social	social	ADJ
fbem-1138	103	21	equity	equity	NOUN
fbem-1138	103	22	will	will	AUX
fbem-1138	103	23	be	be	AUX
fbem-1138	103	24	better	well	ADV
fbem-1138	103	25	played	play	VERB
fbem-1138	103	26	.	.	PUNCT
fbem-1138	104	1	references	reference	NOUN
fbem-1138	104	2	[	[	X
fbem-1138	104	3	1	1	NUM
fbem-1138	104	4	]	]	X
fbem-1138	104	5	sun	sun	PROPN
fbem-1138	104	6	zhulin	zhulin	PROPN
fbem-1138	104	7	.	.	PUNCT
fbem-1138	105	1	analysis	analysis	NOUN
fbem-1138	105	2	of	of	ADP
fbem-1138	105	3	special	special	ADJ
fbem-1138	105	4	additional	additional	ADJ
fbem-1138	105	5	deduction	deduction	NOUN
fbem-1138	105	6	system	system	NOUN
fbem-1138	105	7	of	of	ADP
fbem-1138	105	8	personal	personal	ADJ
fbem-1138	105	9	income	income	NOUN
fbem-1138	105	10	tax	tax	NOUN
fbem-1138	106	1	[	[	X
fbem-1138	106	2	j	j	X
fbem-1138	106	3	]	]	X
fbem-1138	106	4	.	.	PUNCT
fbem-1138	107	1	shandong	shandong	PROPN
fbem-1138	107	2	textile	textile	PROPN
fbem-1138	107	3	economy	economy	NOUN
fbem-1138	107	4	,	,	PUNCT
fbem-1138	107	5	2019	2019	NUM
fbem-1138	107	6	(	(	PUNCT
fbem-1138	107	7	11	11	NUM
fbem-1138	107	8	):	):	PUNCT
fbem-1138	107	9	16	16	NUM
fbem-1138	107	10	-	-	SYM
fbem-1138	107	11	18	18	NUM
fbem-1138	107	12	.	.	PUNCT
fbem-1138	108	1	[	[	X
fbem-1138	108	2	2	2	NUM
fbem-1138	108	3	]	]	X
fbem-1138	108	4	zhang	zhang	PROPN
fbem-1138	108	5	xu	xu	PROPN
fbem-1138	108	6	.	.	PUNCT
fbem-1138	109	1	reflection	reflection	NOUN
fbem-1138	109	2	and	and	CCONJ
fbem-1138	109	3	improvement	improvement	NOUN
fbem-1138	109	4	on	on	ADP
fbem-1138	109	5	the	the	DET
fbem-1138	109	6	special	special	ADJ
fbem-1138	109	7	additional	additional	ADJ
fbem-1138	109	8	deduction	deduction	NOUN
fbem-1138	109	9	rules	rule	NOUN
fbem-1138	109	10	of	of	ADP
fbem-1138	109	11	personal	personal	ADJ
fbem-1138	109	12	income	income	NOUN
fbem-1138	109	13	tax	tax	NOUN
fbem-1138	110	1	[	[	X
fbem-1138	110	2	j	j	X
fbem-1138	110	3	]	]	X
fbem-1138	110	4	.	.	PUNCT
fbem-1138	110	5	tax	tax	NOUN
fbem-1138	110	6	and	and	CCONJ
fbem-1138	110	7	economy	economy	NOUN
fbem-1138	110	8	,	,	PUNCT
fbem-1138	110	9	2020	2020	NUM
fbem-1138	110	10	(	(	PUNCT
fbem-1138	110	11	05	05	NUM
fbem-1138	110	12	):	):	PUNCT
fbem-1138	110	13	9	9	NUM
fbem-1138	110	14	-	-	SYM
fbem-1138	110	15	18	18	NUM
fbem-1138	111	1	.	.	PUNCT
fbem-1138	112	1	[	[	X
fbem-1138	112	2	3	3	X
fbem-1138	112	3	]	]	X
fbem-1138	112	4	luo	luo	PROPN
fbem-1138	112	5	yifan	yifan	PROPN
fbem-1138	112	6	.	.	PUNCT
fbem-1138	113	1	optimization	optimization	NOUN
fbem-1138	113	2	of	of	ADP
fbem-1138	113	3	special	special	ADJ
fbem-1138	113	4	additional	additional	ADJ
fbem-1138	113	5	deduction	deduction	NOUN
fbem-1138	113	6	system	system	NOUN
fbem-1138	113	7	of	of	ADP
fbem-1138	113	8	personal	personal	ADJ
fbem-1138	113	9	income	income	NOUN
fbem-1138	113	10	tax	tax	NOUN
fbem-1138	114	1	[	[	X
fbem-1138	114	2	j	j	X
fbem-1138	114	3	]	]	X
fbem-1138	114	4	.	.	PUNCT
fbem-1138	115	1	journal	journal	PROPN
fbem-1138	115	2	of	of	ADP
fbem-1138	115	3	hunan	hunan	PROPN
fbem-1138	115	4	tax	tax	PROPN
fbem-1138	115	5	college	college	PROPN
fbem-1138	115	6	,	,	PUNCT
fbem-1138	115	7	2020	2020	NUM
fbem-1138	115	8	(	(	PUNCT
fbem-1138	115	9	03	03	NUM
fbem-1138	115	10	):	):	PUNCT
fbem-1138	115	11	17	17	NUM
fbem-1138	115	12	-	-	SYM
fbem-1138	115	13	20	20	NUM
fbem-1138	115	14	.	.	PUNCT
fbem-1138	116	1	[	[	X
fbem-1138	116	2	4	4	NUM
fbem-1138	116	3	]	]	X
fbem-1138	116	4	chen	chen	PROPN
fbem-1138	116	5	zhiming	zhiming	PROPN
fbem-1138	116	6	.	.	PUNCT
fbem-1138	117	1	on	on	ADP
fbem-1138	117	2	the	the	DET
fbem-1138	117	3	special	special	ADJ
fbem-1138	117	4	additional	additional	ADJ
fbem-1138	117	5	deduction	deduction	NOUN
fbem-1138	117	6	system	system	NOUN
fbem-1138	117	7	of	of	ADP
fbem-1138	117	8	personal	personal	ADJ
fbem-1138	117	9	income	income	NOUN
fbem-1138	117	10	tax	tax	NOUN
fbem-1138	117	11	in	in	ADP
fbem-1138	117	12	china	china	PROPN
fbem-1138	117	13	[	[	X
fbem-1138	117	14	d	d	X
fbem-1138	117	15	]	]	X
fbem-1138	117	16	.	.	PUNCT
fbem-1138	118	1	nanchang	nanchang	PROPN
fbem-1138	118	2	university	university	PROPN
fbem-1138	118	3	,	,	PUNCT
fbem-1138	118	4	2021	2021	NUM
fbem-1138	118	5	.	.	PUNCT
fbem-1138	119	1	[	[	X
fbem-1138	119	2	5	5	X
fbem-1138	119	3	]	]	X
fbem-1138	119	4	qing	qing	NOUN
fbem-1138	119	5	jian	jian	PROPN
fbem-1138	119	6	.	.	PROPN
fbem-1138	119	7	research	research	NOUN
fbem-1138	119	8	on	on	ADP
fbem-1138	119	9	the	the	DET
fbem-1138	119	10	special	special	ADJ
fbem-1138	119	11	additional	additional	ADJ
fbem-1138	119	12	deduction	deduction	NOUN
fbem-1138	119	13	policy	policy	NOUN
fbem-1138	119	14	of	of	ADP
fbem-1138	119	15	personal	personal	ADJ
fbem-1138	119	16	income	income	NOUN
fbem-1138	119	17	tax	tax	NOUN
fbem-1138	120	1	[	[	X
fbem-1138	120	2	d	d	X
fbem-1138	120	3	]	]	X
fbem-1138	120	4	.	.	PUNCT
fbem-1138	121	1	jilin	jilin	PROPN
fbem-1138	121	2	university	university	PROPN
fbem-1138	121	3	of	of	ADP
fbem-1138	121	4	finance	finance	NOUN
fbem-1138	121	5	and	and	CCONJ
fbem-1138	121	6	economics	economic	NOUN
fbem-1138	121	7	,	,	PUNCT
fbem-1138	121	8	2021	2021	NUM
fbem-1138	121	9	.	.	PUNCT
fbem-1138	122	1	71	71	NUM
fbem-1138	123	1	[	[	SYM
fbem-1138	123	2	6	6	NUM
fbem-1138	123	3	]	]	X
fbem-1138	123	4	yuan	yuan	PROPN
fbem-1138	123	5	linyan	linyan	NOUN
fbem-1138	123	6	.	.	PUNCT
fbem-1138	124	1	discussion	discussion	NOUN
fbem-1138	124	2	on	on	ADP
fbem-1138	124	3	special	special	ADJ
fbem-1138	124	4	additional	additional	ADJ
fbem-1138	124	5	deduction	deduction	NOUN
fbem-1138	124	6	of	of	ADP
fbem-1138	124	7	personal	personal	ADJ
fbem-1138	124	8	income	income	NOUN
fbem-1138	124	9	tax	tax	NOUN
fbem-1138	124	10	in	in	ADP
fbem-1138	124	11	china	china	PROPN
fbem-1138	125	1	[	[	X
fbem-1138	125	2	j	j	X
fbem-1138	125	3	]	]	X
fbem-1138	125	4	.	.	PUNCT
fbem-1138	126	1	industry	industry	NOUN
fbem-1138	126	2	and	and	CCONJ
fbem-1138	126	3	technology	technology	NOUN
fbem-1138	126	4	forum	forum	NOUN
fbem-1138	126	5	,	,	PUNCT
fbem-1138	126	6	2022	2022	NUM
fbem-1138	126	7	(	(	PUNCT
fbem-1138	126	8	01	01	NUM
fbem-1138	126	9	):	):	PUNCT
fbem-1138	126	10	24	24	NUM
fbem-1138	126	11	-	-	SYM
fbem-1138	126	12	25	25	NUM
fbem-1138	126	13	.	.	PUNCT
fbem-1138	127	1	[	[	X
fbem-1138	127	2	7	7	X
fbem-1138	127	3	]	]	X
fbem-1138	127	4	yan	yan	PROPN
fbem-1138	127	5	hai	hai	PROPN
fbem-1138	127	6	,	,	PUNCT
fbem-1138	127	7	xu	xu	PROPN
fbem-1138	127	8	chenkai	chenkai	PROPN
fbem-1138	127	9	.	.	PUNCT
fbem-1138	128	1	problems	problem	NOUN
fbem-1138	128	2	and	and	CCONJ
fbem-1138	128	3	improvement	improvement	NOUN
fbem-1138	128	4	of	of	ADP
fbem-1138	128	5	special	special	ADJ
fbem-1138	128	6	additional	additional	ADJ
fbem-1138	128	7	deduction	deduction	NOUN
fbem-1138	128	8	of	of	ADP
fbem-1138	128	9	personal	personal	ADJ
fbem-1138	128	10	income	income	NOUN
fbem-1138	128	11	tax	tax	NOUN
fbem-1138	128	12	for	for	ADP
fbem-1138	128	13	education	education	NOUN
fbem-1138	128	14	in	in	ADP
fbem-1138	128	15	china	china	PROPN
fbem-1138	129	1	[	[	X
fbem-1138	129	2	j	j	X
fbem-1138	129	3	]	]	X
fbem-1138	129	4	.	.	PUNCT
fbem-1138	130	1	journal	journal	PROPN
fbem-1138	130	2	of	of	ADP
fbem-1138	130	3	hebei	hebei	PROPN
fbem-1138	130	4	youth	youth	PROPN
fbem-1138	130	5	management	management	PROPN
fbem-1138	130	6	cadre	cadre	PROPN
fbem-1138	130	7	college	college	NOUN
fbem-1138	130	8	,	,	PUNCT
fbem-1138	130	9	2022	2022	NUM
fbem-1138	130	10	(	(	PUNCT
fbem-1138	130	11	03	03	NUM
fbem-1138	130	12	):	):	PUNCT
fbem-1138	130	13	66	66	NUM
fbem-1138	130	14	-	-	SYM
fbem-1138	130	15	71	71	NUM
fbem-1138	130	16	.	.	PUNCT