id	sid	tid	token	lemma	pos
fbem-11595	1	1	frontiers	frontier	NOUN
fbem-11595	1	2	in	in	ADP
fbem-11595	1	3	business	business	NOUN
fbem-11595	1	4	,	,	PUNCT
fbem-11595	1	5	economics	economic	NOUN
fbem-11595	1	6	and	and	CCONJ
fbem-11595	1	7	management	management	NOUN
fbem-11595	1	8	issn	issn	PROPN
fbem-11595	1	9	:	:	PUNCT
fbem-11595	1	10	2766	2766	NUM
fbem-11595	1	11	-	-	PUNCT
fbem-11595	1	12	824x	824x	NUM
fbem-11595	1	13	|	|	ADJ
fbem-11595	1	14	vol	vol	NOUN
fbem-11595	1	15	.	.	PUNCT
fbem-11595	2	1	11	11	NUM
fbem-11595	2	2	,	,	PUNCT
fbem-11595	2	3	no	no	INTJ
fbem-11595	2	4	.	.	NOUN
fbem-11595	2	5	1	1	NUM
fbem-11595	2	6	,	,	PUNCT
fbem-11595	2	7	2023	2023	NUM
fbem-11595	2	8	8	8	NUM
fbem-11595	2	9	research	research	NOUN
fbem-11595	2	10	on	on	ADP
fbem-11595	2	11	the	the	DET
fbem-11595	2	12	settlement	settlement	NOUN
fbem-11595	2	13	of	of	ADP
fbem-11595	2	14	land	land	NOUN
fbem-11595	2	15	value	value	NOUN
fbem-11595	2	16	added	add	VERB
fbem-11595	2	17	tax	tax	NOUN
fbem-11595	2	18	in	in	ADP
fbem-11595	2	19	j	j	PROPN
fbem-11595	2	20	real	real	ADJ
fbem-11595	2	21	estate	estate	NOUN
fbem-11595	2	22	company	company	NOUN
fbem-11595	2	23	sifan	sifan	PROPN
fbem-11595	2	24	zheng	zheng	PROPN
fbem-11595	2	25	,	,	PUNCT
fbem-11595	2	26	huan	huan	PROPN
fbem-11595	2	27	huang	huang	PROPN
fbem-11595	2	28	sichuan	sichuan	PROPN
fbem-11595	2	29	university	university	PROPN
fbem-11595	2	30	of	of	ADP
fbem-11595	2	31	science	science	NOUN
fbem-11595	2	32	and	and	CCONJ
fbem-11595	2	33	engineering	engineering	NOUN
fbem-11595	2	34	school	school	NOUN
fbem-11595	2	35	of	of	ADP
fbem-11595	2	36	management	management	NOUN
fbem-11595	2	37	,	,	PUNCT
fbem-11595	2	38	zigong	zigong	PROPN
fbem-11595	2	39	,	,	PUNCT
fbem-11595	2	40	643000	643000	NUM
fbem-11595	2	41	,	,	PUNCT
fbem-11595	2	42	china	china	PROPN
fbem-11595	2	43	abstract	abstract	PROPN
fbem-11595	2	44	:	:	PUNCT
fbem-11595	2	45	in	in	ADP
fbem-11595	2	46	recent	recent	ADJ
fbem-11595	2	47	years	year	NOUN
fbem-11595	2	48	,	,	PUNCT
fbem-11595	2	49	with	with	ADP
fbem-11595	2	50	the	the	DET
fbem-11595	2	51	recovery	recovery	NOUN
fbem-11595	2	52	of	of	ADP
fbem-11595	2	53	the	the	DET
fbem-11595	2	54	real	real	ADJ
fbem-11595	2	55	estate	estate	NOUN
fbem-11595	2	56	market	market	NOUN
fbem-11595	2	57	economy	economy	NOUN
fbem-11595	2	58	,	,	PUNCT
fbem-11595	2	59	china	china	PROPN
fbem-11595	2	60	's	's	PART
fbem-11595	2	61	housing	housing	NOUN
fbem-11595	2	62	prices	price	NOUN
fbem-11595	2	63	have	have	AUX
fbem-11595	2	64	been	be	AUX
fbem-11595	2	65	consistently	consistently	ADV
fbem-11595	2	66	high	high	ADJ
fbem-11595	2	67	,	,	PUNCT
fbem-11595	2	68	partly	partly	ADV
fbem-11595	2	69	due	due	ADP
fbem-11595	2	70	to	to	ADP
fbem-11595	2	71	the	the	DET
fbem-11595	2	72	impact	impact	NOUN
fbem-11595	2	73	of	of	ADP
fbem-11595	2	74	supply	supply	NOUN
fbem-11595	2	75	and	and	CCONJ
fbem-11595	2	76	demand	demand	NOUN
fbem-11595	2	77	,	,	PUNCT
fbem-11595	2	78	and	and	CCONJ
fbem-11595	2	79	partly	partly	ADV
fbem-11595	2	80	due	due	ADJ
fbem-11595	2	81	to	to	ADP
fbem-11595	2	82	the	the	DET
fbem-11595	2	83	high	high	ADJ
fbem-11595	2	84	tax	tax	NOUN
fbem-11595	2	85	costs	cost	NOUN
fbem-11595	2	86	of	of	ADP
fbem-11595	2	87	real	real	ADJ
fbem-11595	2	88	estate	estate	NOUN
fbem-11595	2	89	in	in	ADP
fbem-11595	2	90	china	china	PROPN
fbem-11595	2	91	.	.	PUNCT
fbem-11595	3	1	when	when	SCONJ
fbem-11595	3	2	it	it	PRON
fbem-11595	3	3	comes	come	VERB
fbem-11595	3	4	to	to	ADP
fbem-11595	3	5	the	the	DET
fbem-11595	3	6	cost	cost	NOUN
fbem-11595	3	7	of	of	ADP
fbem-11595	3	8	real	real	ADJ
fbem-11595	3	9	estate	estate	NOUN
fbem-11595	3	10	tax	tax	NOUN
fbem-11595	3	11	in	in	ADP
fbem-11595	3	12	our	our	PRON
fbem-11595	3	13	country	country	NOUN
fbem-11595	3	14	,	,	PUNCT
fbem-11595	3	15	we	we	PRON
fbem-11595	3	16	have	have	VERB
fbem-11595	3	17	to	to	PART
fbem-11595	3	18	mention	mention	VERB
fbem-11595	3	19	the	the	DET
fbem-11595	3	20	tax	tax	NOUN
fbem-11595	3	21	type	type	NOUN
fbem-11595	3	22	that	that	PRON
fbem-11595	3	23	accounts	account	VERB
fbem-11595	3	24	for	for	ADP
fbem-11595	3	25	a	a	DET
fbem-11595	3	26	large	large	ADJ
fbem-11595	3	27	proportion	proportion	NOUN
fbem-11595	3	28	:	:	PUNCT
fbem-11595	3	29	land	land	NOUN
fbem-11595	3	30	value	value	NOUN
fbem-11595	3	31	-	-	PUNCT
fbem-11595	3	32	added	add	VERB
fbem-11595	3	33	tax	tax	NOUN
fbem-11595	3	34	.	.	PUNCT
fbem-11595	4	1	the	the	DET
fbem-11595	4	2	collection	collection	NOUN
fbem-11595	4	3	of	of	ADP
fbem-11595	4	4	land	land	NOUN
fbem-11595	4	5	value	value	NOUN
fbem-11595	4	6	-	-	PUNCT
fbem-11595	4	7	added	add	VERB
fbem-11595	4	8	tax	tax	NOUN
fbem-11595	4	9	in	in	ADP
fbem-11595	4	10	china	china	PROPN
fbem-11595	4	11	adopts	adopt	VERB
fbem-11595	4	12	a	a	DET
fbem-11595	4	13	"	"	PUNCT
fbem-11595	4	14	liquidation	liquidation	NOUN
fbem-11595	4	15	system	system	NOUN
fbem-11595	4	16	"	"	PUNCT
fbem-11595	4	17	.	.	PUNCT
fbem-11595	5	1	however	however	ADV
fbem-11595	5	2	,	,	PUNCT
fbem-11595	5	3	due	due	ADP
fbem-11595	5	4	to	to	ADP
fbem-11595	5	5	certain	certain	ADJ
fbem-11595	5	6	deficiencies	deficiency	NOUN
fbem-11595	5	7	in	in	ADP
fbem-11595	5	8	the	the	DET
fbem-11595	5	9	land	land	NOUN
fbem-11595	5	10	value	value	NOUN
fbem-11595	5	11	-	-	PUNCT
fbem-11595	5	12	added	add	VERB
fbem-11595	5	13	tax	tax	NOUN
fbem-11595	5	14	system	system	NOUN
fbem-11595	5	15	and	and	CCONJ
fbem-11595	5	16	incomplete	incomplete	ADJ
fbem-11595	5	17	related	related	ADJ
fbem-11595	5	18	systems	system	NOUN
fbem-11595	5	19	,	,	PUNCT
fbem-11595	5	20	complex	complex	ADJ
fbem-11595	5	21	collection	collection	NOUN
fbem-11595	5	22	methods	method	NOUN
fbem-11595	5	23	for	for	ADP
fbem-11595	5	24	land	land	NOUN
fbem-11595	5	25	value	value	NOUN
fbem-11595	5	26	-	-	PUNCT
fbem-11595	5	27	added	add	VERB
fbem-11595	5	28	tax	tax	NOUN
fbem-11595	5	29	liquidation	liquidation	NOUN
fbem-11595	5	30	,	,	PUNCT
fbem-11595	5	31	unclear	unclear	ADJ
fbem-11595	5	32	tax	tax	NOUN
fbem-11595	5	33	elements	element	NOUN
fbem-11595	5	34	,	,	PUNCT
fbem-11595	5	35	and	and	CCONJ
fbem-11595	5	36	great	great	ADJ
fbem-11595	5	37	difficulty	difficulty	NOUN
fbem-11595	5	38	,	,	PUNCT
fbem-11595	5	39	the	the	DET
fbem-11595	5	40	internal	internal	ADJ
fbem-11595	5	41	management	management	NOUN
fbem-11595	5	42	of	of	ADP
fbem-11595	5	43	real	real	ADJ
fbem-11595	5	44	estate	estate	NOUN
fbem-11595	5	45	enterprises	enterprise	NOUN
fbem-11595	5	46	often	often	ADV
fbem-11595	5	47	can	can	AUX
fbem-11595	5	48	not	not	PART
fbem-11595	5	49	fully	fully	ADV
fbem-11595	5	50	grasp	grasp	VERB
fbem-11595	5	51	the	the	DET
fbem-11595	5	52	key	key	ADJ
fbem-11595	5	53	points	point	NOUN
fbem-11595	5	54	and	and	CCONJ
fbem-11595	5	55	difficulties	difficulty	NOUN
fbem-11595	5	56	of	of	ADP
fbem-11595	5	57	land	land	NOUN
fbem-11595	5	58	value	value	NOUN
fbem-11595	5	59	-	-	PUNCT
fbem-11595	5	60	added	add	VERB
fbem-11595	5	61	tax	tax	NOUN
fbem-11595	5	62	liquidation	liquidation	NOUN
fbem-11595	5	63	,	,	PUNCT
fbem-11595	5	64	which	which	PRON
fbem-11595	5	65	greatly	greatly	ADV
fbem-11595	5	66	increases	increase	VERB
fbem-11595	5	67	the	the	DET
fbem-11595	5	68	risk	risk	NOUN
fbem-11595	5	69	of	of	ADP
fbem-11595	5	70	land	land	NOUN
fbem-11595	5	71	value	value	NOUN
fbem-11595	5	72	-	-	PUNCT
fbem-11595	5	73	added	add	VERB
fbem-11595	5	74	tax	tax	NOUN
fbem-11595	5	75	involvement	involvement	NOUN
fbem-11595	5	76	in	in	ADP
fbem-11595	5	77	real	real	ADJ
fbem-11595	5	78	estate	estate	NOUN
fbem-11595	5	79	enterprises	enterprise	NOUN
fbem-11595	5	80	.	.	PUNCT
fbem-11595	6	1	on	on	ADP
fbem-11595	6	2	the	the	DET
fbem-11595	6	3	basis	basis	NOUN
fbem-11595	6	4	of	of	ADP
fbem-11595	6	5	clarifying	clarify	VERB
fbem-11595	6	6	the	the	DET
fbem-11595	6	7	development	development	NOUN
fbem-11595	6	8	context	context	NOUN
fbem-11595	6	9	of	of	ADP
fbem-11595	6	10	land	land	NOUN
fbem-11595	6	11	value	value	NOUN
fbem-11595	6	12	-	-	PUNCT
fbem-11595	6	13	added	add	VERB
fbem-11595	6	14	tax	tax	NOUN
fbem-11595	6	15	,	,	PUNCT
fbem-11595	6	16	combined	combine	VERB
fbem-11595	6	17	with	with	ADP
fbem-11595	6	18	the	the	DET
fbem-11595	6	19	actual	actual	ADJ
fbem-11595	6	20	situation	situation	NOUN
fbem-11595	6	21	of	of	ADP
fbem-11595	6	22	land	land	NOUN
fbem-11595	6	23	value	value	NOUN
fbem-11595	6	24	-	-	PUNCT
fbem-11595	6	25	added	add	VERB
fbem-11595	6	26	tax	tax	NOUN
fbem-11595	6	27	liquidation	liquidation	NOUN
fbem-11595	6	28	of	of	ADP
fbem-11595	6	29	j	j	PROPN
fbem-11595	6	30	real	real	ADJ
fbem-11595	6	31	estate	estate	NOUN
fbem-11595	6	32	company	company	NOUN
fbem-11595	6	33	and	and	CCONJ
fbem-11595	6	34	the	the	DET
fbem-11595	6	35	analysis	analysis	NOUN
fbem-11595	6	36	of	of	ADP
fbem-11595	6	37	the	the	DET
fbem-11595	6	38	land	land	NOUN
fbem-11595	6	39	value	value	NOUN
fbem-11595	6	40	-	-	PUNCT
fbem-11595	6	41	added	add	VERB
fbem-11595	6	42	tax	tax	NOUN
fbem-11595	6	43	liquidation	liquidation	NOUN
fbem-11595	6	44	process	process	NOUN
fbem-11595	6	45	,	,	PUNCT
fbem-11595	6	46	it	it	PRON
fbem-11595	6	47	is	be	AUX
fbem-11595	6	48	found	find	VERB
fbem-11595	6	49	that	that	SCONJ
fbem-11595	6	50	the	the	DET
fbem-11595	6	51	problems	problem	NOUN
fbem-11595	6	52	of	of	ADP
fbem-11595	6	53	j	j	PROPN
fbem-11595	6	54	real	real	ADJ
fbem-11595	6	55	estate	estate	NOUN
fbem-11595	6	56	company	company	NOUN
fbem-11595	6	57	include	include	VERB
fbem-11595	6	58	lack	lack	NOUN
fbem-11595	6	59	of	of	ADP
fbem-11595	6	60	attention	attention	NOUN
fbem-11595	6	61	to	to	ADP
fbem-11595	6	62	land	land	NOUN
fbem-11595	6	63	value	value	NOUN
fbem-11595	6	64	-	-	PUNCT
fbem-11595	6	65	added	add	VERB
fbem-11595	6	66	tax	tax	NOUN
fbem-11595	6	67	liquidation	liquidation	NOUN
fbem-11595	6	68	,	,	PUNCT
fbem-11595	6	69	lack	lack	NOUN
fbem-11595	6	70	of	of	ADP
fbem-11595	6	71	financial	financial	ADJ
fbem-11595	6	72	daily	daily	ADJ
fbem-11595	6	73	management	management	NOUN
fbem-11595	6	74	,	,	PUNCT
fbem-11595	6	75	and	and	CCONJ
fbem-11595	6	76	insufficient	insufficient	ADJ
fbem-11595	6	77	utilization	utilization	NOUN
fbem-11595	6	78	of	of	ADP
fbem-11595	6	79	land	land	NOUN
fbem-11595	6	80	value	value	NOUN
fbem-11595	6	81	-	-	PUNCT
fbem-11595	6	82	added	add	VERB
fbem-11595	6	83	tax	tax	NOUN
fbem-11595	6	84	liquidation	liquidation	NOUN
fbem-11595	6	85	benefits	benefit	NOUN
fbem-11595	6	86	.	.	PUNCT
fbem-11595	7	1	through	through	ADP
fbem-11595	7	2	summarizing	summarize	VERB
fbem-11595	7	3	and	and	CCONJ
fbem-11595	7	4	researching	research	VERB
fbem-11595	7	5	relevant	relevant	ADJ
fbem-11595	7	6	issues	issue	NOUN
fbem-11595	7	7	,	,	PUNCT
fbem-11595	7	8	it	it	PRON
fbem-11595	7	9	is	be	AUX
fbem-11595	7	10	proposed	propose	VERB
fbem-11595	7	11	that	that	SCONJ
fbem-11595	7	12	j	j	PROPN
fbem-11595	7	13	real	real	ADJ
fbem-11595	7	14	estate	estate	NOUN
fbem-11595	7	15	company	company	NOUN
fbem-11595	7	16	should	should	AUX
fbem-11595	7	17	always	always	ADV
fbem-11595	7	18	pay	pay	VERB
fbem-11595	7	19	attention	attention	NOUN
fbem-11595	7	20	to	to	ADP
fbem-11595	7	21	policy	policy	NOUN
fbem-11595	7	22	changes	change	NOUN
fbem-11595	7	23	,	,	PUNCT
fbem-11595	7	24	place	place	VERB
fbem-11595	7	25	financial	financial	ADJ
fbem-11595	7	26	and	and	CCONJ
fbem-11595	7	27	tax	tax	NOUN
fbem-11595	7	28	personnel	personnel	NOUN
fbem-11595	7	29	at	at	ADP
fbem-11595	7	30	the	the	DET
fbem-11595	7	31	forefront	forefront	NOUN
fbem-11595	7	32	of	of	ADP
fbem-11595	7	33	project	project	NOUN
fbem-11595	7	34	development	development	NOUN
fbem-11595	7	35	,	,	PUNCT
fbem-11595	7	36	and	and	CCONJ
fbem-11595	7	37	strengthen	strengthen	VERB
fbem-11595	7	38	daily	daily	ADJ
fbem-11595	7	39	financial	financial	ADJ
fbem-11595	7	40	management	management	NOUN
fbem-11595	7	41	.	.	PUNCT
fbem-11595	8	1	on	on	ADP
fbem-11595	8	2	the	the	DET
fbem-11595	8	3	basis	basis	NOUN
fbem-11595	8	4	of	of	ADP
fbem-11595	8	5	studying	study	VERB
fbem-11595	8	6	the	the	DET
fbem-11595	8	7	theory	theory	NOUN
fbem-11595	8	8	of	of	ADP
fbem-11595	8	9	land	land	NOUN
fbem-11595	8	10	value	value	NOUN
fbem-11595	8	11	-	-	PUNCT
fbem-11595	8	12	added	add	VERB
fbem-11595	8	13	tax	tax	NOUN
fbem-11595	8	14	liquidation	liquidation	NOUN
fbem-11595	8	15	and	and	CCONJ
fbem-11595	8	16	combining	combine	VERB
fbem-11595	8	17	with	with	ADP
fbem-11595	8	18	practical	practical	ADJ
fbem-11595	8	19	liquidation	liquidation	NOUN
fbem-11595	8	20	cases	case	NOUN
fbem-11595	8	21	,	,	PUNCT
fbem-11595	8	22	this	this	DET
fbem-11595	8	23	article	article	NOUN
fbem-11595	8	24	considers	consider	VERB
fbem-11595	8	25	and	and	CCONJ
fbem-11595	8	26	studies	study	NOUN
fbem-11595	8	27	how	how	SCONJ
fbem-11595	8	28	chinese	chinese	ADJ
fbem-11595	8	29	real	real	ADJ
fbem-11595	8	30	estate	estate	NOUN
fbem-11595	8	31	enterprises	enterprise	NOUN
fbem-11595	8	32	should	should	AUX
fbem-11595	8	33	respond	respond	VERB
fbem-11595	8	34	to	to	ADP
fbem-11595	8	35	the	the	DET
fbem-11595	8	36	tax	tax	NOUN
fbem-11595	8	37	risks	risk	NOUN
fbem-11595	8	38	of	of	ADP
fbem-11595	8	39	land	land	NOUN
fbem-11595	8	40	value	value	NOUN
fbem-11595	8	41	-	-	PUNCT
fbem-11595	8	42	added	add	VERB
fbem-11595	8	43	tax	tax	NOUN
fbem-11595	8	44	.	.	PUNCT
fbem-11595	9	1	the	the	DET
fbem-11595	9	2	aim	aim	NOUN
fbem-11595	9	3	is	be	AUX
fbem-11595	9	4	to	to	PART
fbem-11595	9	5	encourage	encourage	VERB
fbem-11595	9	6	chinese	chinese	ADJ
fbem-11595	9	7	real	real	ADJ
fbem-11595	9	8	estate	estate	NOUN
fbem-11595	9	9	enterprises	enterprise	NOUN
fbem-11595	9	10	to	to	PART
fbem-11595	9	11	actively	actively	ADV
fbem-11595	9	12	explore	explore	VERB
fbem-11595	9	13	strategies	strategy	NOUN
fbem-11595	9	14	to	to	PART
fbem-11595	9	15	improve	improve	VERB
fbem-11595	9	16	their	their	PRON
fbem-11595	9	17	ability	ability	NOUN
fbem-11595	9	18	to	to	PART
fbem-11595	9	19	resist	resist	VERB
fbem-11595	9	20	tax	tax	NOUN
fbem-11595	9	21	risks	risk	NOUN
fbem-11595	9	22	and	and	CCONJ
fbem-11595	9	23	methods	method	NOUN
fbem-11595	9	24	to	to	PART
fbem-11595	9	25	enhance	enhance	VERB
fbem-11595	9	26	their	their	PRON
fbem-11595	9	27	internal	internal	ADJ
fbem-11595	9	28	management	management	NOUN
fbem-11595	9	29	capabilities	capability	NOUN
fbem-11595	9	30	of	of	ADP
fbem-11595	9	31	land	land	NOUN
fbem-11595	9	32	value	value	NOUN
fbem-11595	9	33	-	-	PUNCT
fbem-11595	9	34	added	add	VERB
fbem-11595	9	35	tax	tax	NOUN
fbem-11595	9	36	,	,	PUNCT
fbem-11595	9	37	help	help	VERB
fbem-11595	9	38	real	real	ADJ
fbem-11595	9	39	estate	estate	NOUN
fbem-11595	9	40	enterprises	enterprise	NOUN
fbem-11595	9	41	control	control	VERB
fbem-11595	9	42	tax	tax	NOUN
fbem-11595	9	43	costs	cost	NOUN
fbem-11595	9	44	,	,	PUNCT
fbem-11595	9	45	and	and	CCONJ
fbem-11595	9	46	ultimately	ultimately	ADV
fbem-11595	9	47	promote	promote	VERB
fbem-11595	9	48	the	the	DET
fbem-11595	9	49	healthy	healthy	ADJ
fbem-11595	9	50	and	and	CCONJ
fbem-11595	9	51	rapid	rapid	ADJ
fbem-11595	9	52	development	development	NOUN
fbem-11595	9	53	of	of	ADP
fbem-11595	9	54	real	real	ADJ
fbem-11595	9	55	estate	estate	NOUN
fbem-11595	9	56	enterprises	enterprise	NOUN
fbem-11595	9	57	.	.	PUNCT
fbem-11595	10	1	keywords	keyword	NOUN
fbem-11595	10	2	:	:	PUNCT
fbem-11595	10	3	real	real	ADJ
fbem-11595	10	4	estate	estate	NOUN
fbem-11595	10	5	enterprises	enterprise	NOUN
fbem-11595	10	6	,	,	PUNCT
fbem-11595	10	7	land	land	NOUN
fbem-11595	10	8	value	value	NOUN
fbem-11595	10	9	-	-	PUNCT
fbem-11595	10	10	added	add	VERB
fbem-11595	10	11	tax	tax	NOUN
fbem-11595	10	12	,	,	PUNCT
fbem-11595	10	13	land	land	NOUN
fbem-11595	10	14	value	value	NOUN
fbem-11595	10	15	-	-	PUNCT
fbem-11595	10	16	added	add	VERB
fbem-11595	10	17	tax	tax	NOUN
fbem-11595	10	18	settlement	settlement	NOUN
fbem-11595	10	19	.	.	PUNCT
fbem-11595	11	1	1	1	X
fbem-11595	11	2	.	.	X
fbem-11595	11	3	theoretical	theoretical	ADJ
fbem-11595	11	4	basis	basis	NOUN
fbem-11595	11	5	1.1	1.1	NUM
fbem-11595	11	6	.	.	PUNCT
fbem-11595	12	1	theory	theory	NOUN
fbem-11595	12	2	and	and	CCONJ
fbem-11595	12	3	development	development	NOUN
fbem-11595	12	4	of	of	ADP
fbem-11595	12	5	land	land	NOUN
fbem-11595	12	6	value	value	NOUN
fbem-11595	12	7	added	add	VERB
fbem-11595	12	8	tax	tax	NOUN
fbem-11595	12	9	american	american	PROPN
fbem-11595	12	10	economist	economist	PROPN
fbem-11595	12	11	henry	henry	PROPN
fbem-11595	12	12	proposed	propose	VERB
fbem-11595	12	13	in	in	ADP
fbem-11595	12	14	his	his	PRON
fbem-11595	12	15	book	book	NOUN
fbem-11595	12	16	"	"	PUNCT
fbem-11595	12	17	progress	progress	NOUN
fbem-11595	12	18	and	and	CCONJ
fbem-11595	12	19	poverty	poverty	NOUN
fbem-11595	12	20	"	"	PUNCT
fbem-11595	12	21	that	that	SCONJ
fbem-11595	12	22	"	"	PUNCT
fbem-11595	12	23	private	private	ADJ
fbem-11595	12	24	ownership	ownership	NOUN
fbem-11595	12	25	of	of	ADP
fbem-11595	12	26	land	land	NOUN
fbem-11595	12	27	is	be	AUX
fbem-11595	12	28	the	the	DET
fbem-11595	12	29	root	root	NOUN
fbem-11595	12	30	cause	cause	NOUN
fbem-11595	12	31	of	of	ADP
fbem-11595	12	32	social	social	ADJ
fbem-11595	12	33	poverty	poverty	NOUN
fbem-11595	12	34	,	,	PUNCT
fbem-11595	12	35	and	and	CCONJ
fbem-11595	12	36	it	it	PRON
fbem-11595	12	37	is	be	AUX
fbem-11595	12	38	the	the	DET
fbem-11595	12	39	main	main	ADJ
fbem-11595	12	40	cause	cause	NOUN
fbem-11595	12	41	of	of	ADP
fbem-11595	12	42	poverty	poverty	NOUN
fbem-11595	12	43	,	,	PUNCT
fbem-11595	12	44	misfortune	misfortune	NOUN
fbem-11595	12	45	,	,	PUNCT
fbem-11595	12	46	corruption	corruption	NOUN
fbem-11595	12	47	,	,	PUNCT
fbem-11595	12	48	social	social	ADJ
fbem-11595	12	49	ills	ill	NOUN
fbem-11595	12	50	,	,	PUNCT
fbem-11595	12	51	and	and	CCONJ
fbem-11595	12	52	political	political	ADJ
fbem-11595	12	53	weakness	weakness	NOUN
fbem-11595	12	54	.	.	PUNCT
fbem-11595	12	55	"	"	PUNCT
fbem-11595	13	1	he	he	PRON
fbem-11595	13	2	even	even	ADV
fbem-11595	13	3	bluntly	bluntly	ADV
fbem-11595	13	4	stated	state	VERB
fbem-11595	13	5	that	that	SCONJ
fbem-11595	13	6	"	"	PUNCT
fbem-11595	13	7	replacing	replace	VERB
fbem-11595	13	8	private	private	ADJ
fbem-11595	13	9	ownership	ownership	NOUN
fbem-11595	13	10	of	of	ADP
fbem-11595	13	11	land	land	NOUN
fbem-11595	13	12	with	with	ADP
fbem-11595	13	13	public	public	ADJ
fbem-11595	13	14	ownership	ownership	NOUN
fbem-11595	13	15	of	of	ADP
fbem-11595	13	16	land	land	NOUN
fbem-11595	13	17	is	be	AUX
fbem-11595	13	18	an	an	DET
fbem-11595	13	19	important	important	ADJ
fbem-11595	13	20	way	way	NOUN
fbem-11595	13	21	to	to	PART
fbem-11595	13	22	overcome	overcome	VERB
fbem-11595	13	23	poverty	poverty	NOUN
fbem-11595	13	24	,	,	PUNCT
fbem-11595	13	25	which	which	PRON
fbem-11595	13	26	can	can	AUX
fbem-11595	13	27	make	make	VERB
fbem-11595	13	28	wage	wage	NOUN
fbem-11595	13	29	distribution	distribution	NOUN
fbem-11595	13	30	more	more	ADV
fbem-11595	13	31	equitable	equitable	ADJ
fbem-11595	13	32	.	.	PUNCT
fbem-11595	14	1	this	this	PRON
fbem-11595	14	2	is	be	AUX
fbem-11595	14	3	the	the	DET
fbem-11595	14	4	famous	famous	ADJ
fbem-11595	14	5	theory	theory	NOUN
fbem-11595	14	6	of	of	ADP
fbem-11595	14	7	"	"	PUNCT
fbem-11595	14	8	increasing	increase	VERB
fbem-11595	14	9	prices	price	NOUN
fbem-11595	14	10	and	and	CCONJ
fbem-11595	14	11	returning	return	VERB
fbem-11595	14	12	them	they	PRON
fbem-11595	14	13	to	to	ADP
fbem-11595	14	14	the	the	DET
fbem-11595	14	15	public	public	NOUN
fbem-11595	14	16	"	"	PUNCT
fbem-11595	14	17	.	.	PUNCT
fbem-11595	15	1	it	it	PRON
fbem-11595	15	2	proposes	propose	VERB
fbem-11595	15	3	that	that	DET
fbem-11595	15	4	land	land	NOUN
fbem-11595	15	5	belongs	belong	VERB
fbem-11595	15	6	to	to	ADP
fbem-11595	15	7	individuals	individual	NOUN
fbem-11595	15	8	,	,	PUNCT
fbem-11595	15	9	but	but	CCONJ
fbem-11595	15	10	personal	personal	ADJ
fbem-11595	15	11	investment	investment	NOUN
fbem-11595	15	12	is	be	AUX
fbem-11595	15	13	not	not	PART
fbem-11595	15	14	the	the	DET
fbem-11595	15	15	reason	reason	NOUN
fbem-11595	15	16	for	for	ADP
fbem-11595	15	17	the	the	DET
fbem-11595	15	18	increase	increase	NOUN
fbem-11595	15	19	in	in	ADP
fbem-11595	15	20	land	land	NOUN
fbem-11595	15	21	demand	demand	NOUN
fbem-11595	15	22	.	.	PUNCT
fbem-11595	16	1	the	the	DET
fbem-11595	16	2	increase	increase	NOUN
fbem-11595	16	3	in	in	ADP
fbem-11595	16	4	land	land	NOUN
fbem-11595	16	5	demand	demand	NOUN
fbem-11595	16	6	is	be	AUX
fbem-11595	16	7	due	due	ADJ
fbem-11595	16	8	to	to	ADP
fbem-11595	16	9	the	the	DET
fbem-11595	16	10	increase	increase	NOUN
fbem-11595	16	11	in	in	ADP
fbem-11595	16	12	production	production	NOUN
fbem-11595	16	13	demand	demand	NOUN
fbem-11595	16	14	and	and	CCONJ
fbem-11595	16	15	population	population	NOUN
fbem-11595	16	16	growth	growth	NOUN
fbem-11595	16	17	and	and	CCONJ
fbem-11595	16	18	aggregation	aggregation	NOUN
fbem-11595	16	19	.	.	PUNCT
fbem-11595	17	1	therefore	therefore	ADV
fbem-11595	17	2	,	,	PUNCT
fbem-11595	17	3	the	the	DET
fbem-11595	17	4	income	income	NOUN
fbem-11595	17	5	from	from	ADP
fbem-11595	17	6	land	land	NOUN
fbem-11595	17	7	appreciation	appreciation	NOUN
fbem-11595	17	8	should	should	AUX
fbem-11595	17	9	belong	belong	VERB
fbem-11595	17	10	to	to	ADP
fbem-11595	17	11	the	the	DET
fbem-11595	17	12	state	state	NOUN
fbem-11595	17	13	,	,	PUNCT
fbem-11595	17	14	and	and	CCONJ
fbem-11595	17	15	individuals	individual	NOUN
fbem-11595	17	16	can	can	AUX
fbem-11595	17	17	not	not	PART
fbem-11595	17	18	obtain	obtain	VERB
fbem-11595	17	19	this	this	DET
fbem-11595	17	20	income	income	NOUN
fbem-11595	17	21	.	.	PUNCT
fbem-11595	18	1	that	that	PRON
fbem-11595	18	2	is	be	AUX
fbem-11595	18	3	,	,	PUNCT
fbem-11595	18	4	"	"	PUNCT
fbem-11595	18	5	there	there	PRON
fbem-11595	18	6	is	be	VERB
fbem-11595	18	7	no	no	DET
fbem-11595	18	8	need	need	NOUN
fbem-11595	18	9	to	to	PART
fbem-11595	18	10	confiscate	confiscate	VERB
fbem-11595	18	11	land	land	NOUN
fbem-11595	18	12	,	,	PUNCT
fbem-11595	18	13	only	only	ADV
fbem-11595	18	14	necessary	necessary	ADJ
fbem-11595	18	15	to	to	PART
fbem-11595	18	16	confiscate	confiscate	VERB
fbem-11595	18	17	land	land	NOUN
fbem-11595	18	18	rent	rent	NOUN
fbem-11595	18	19	"	"	PUNCT
fbem-11595	19	1	[	[	X
fbem-11595	19	2	1	1	NUM
fbem-11595	19	3	]	]	PUNCT
fbem-11595	19	4	.	.	PUNCT
fbem-11595	20	1	the	the	DET
fbem-11595	20	2	principles	principle	NOUN
fbem-11595	20	3	of	of	ADP
fbem-11595	20	4	political	political	ADJ
fbem-11595	20	5	economy	economy	NOUN
fbem-11595	20	6	"	"	PUNCT
fbem-11595	20	7	was	be	AUX
fbem-11595	20	8	compiled	compile	VERB
fbem-11595	20	9	by	by	ADP
fbem-11595	20	10	the	the	DET
fbem-11595	20	11	british	british	PROPN
fbem-11595	20	12	economist	economist	PROPN
fbem-11595	20	13	john	john	PROPN
fbem-11595	20	14	stuart	stuart	PROPN
fbem-11595	20	15	muller	muller	PROPN
fbem-11595	20	16	,	,	PUNCT
fbem-11595	20	17	who	who	PRON
fbem-11595	20	18	also	also	ADV
fbem-11595	20	19	proposed	propose	VERB
fbem-11595	20	20	in	in	ADP
fbem-11595	20	21	this	this	DET
fbem-11595	20	22	book	book	NOUN
fbem-11595	20	23	:	:	PUNCT
fbem-11595	20	24	"	"	PUNCT
fbem-11595	20	25	the	the	DET
fbem-11595	20	26	value	value	NOUN
fbem-11595	20	27	of	of	ADP
fbem-11595	20	28	land	land	NOUN
fbem-11595	20	29	grows	grow	VERB
fbem-11595	20	30	naturally	naturally	ADV
fbem-11595	20	31	,	,	PUNCT
fbem-11595	20	32	and	and	CCONJ
fbem-11595	20	33	the	the	DET
fbem-11595	20	34	state	state	NOUN
fbem-11595	20	35	should	should	AUX
fbem-11595	20	36	levy	levy	VERB
fbem-11595	20	37	these	these	DET
fbem-11595	20	38	naturally	naturally	ADV
fbem-11595	20	39	growing	grow	VERB
fbem-11595	20	40	wealth	wealth	NOUN
fbem-11595	20	41	to	to	PART
fbem-11595	20	42	promote	promote	VERB
fbem-11595	20	43	the	the	DET
fbem-11595	20	44	development	development	NOUN
fbem-11595	20	45	of	of	ADP
fbem-11595	20	46	the	the	DET
fbem-11595	20	47	national	national	ADJ
fbem-11595	20	48	economy	economy	NOUN
fbem-11595	20	49	.	.	PUNCT
fbem-11595	21	1	levying	levy	VERB
fbem-11595	21	2	a	a	DET
fbem-11595	21	3	land	land	NOUN
fbem-11595	21	4	valueadded	valueadde	VERB
fbem-11595	21	5	tax	tax	NOUN
fbem-11595	21	6	will	will	AUX
fbem-11595	21	7	be	be	AUX
fbem-11595	21	8	beneficial	beneficial	ADJ
fbem-11595	21	9	to	to	ADP
fbem-11595	21	10	the	the	DET
fbem-11595	21	11	accumulation	accumulation	NOUN
fbem-11595	21	12	of	of	ADP
fbem-11595	21	13	national	national	ADJ
fbem-11595	21	14	wealth	wealth	NOUN
fbem-11595	21	15	,	,	PUNCT
fbem-11595	21	16	which	which	PRON
fbem-11595	21	17	is	be	AUX
fbem-11595	21	18	a	a	DET
fbem-11595	21	19	good	good	ADJ
fbem-11595	21	20	tax	tax	NOUN
fbem-11595	21	21	and	and	CCONJ
fbem-11595	21	22	reasonable	reasonable	ADJ
fbem-11595	21	23	and	and	CCONJ
fbem-11595	21	24	legal	legal	ADJ
fbem-11595	21	25	to	to	ADP
fbem-11595	21	26	levy[2	levy[2	PRON
fbem-11595	21	27	]	]	PUNCT
fbem-11595	21	28	.	.	PUNCT
fbem-11595	22	1	at	at	ADP
fbem-11595	22	2	present	present	ADJ
fbem-11595	22	3	,	,	PUNCT
fbem-11595	22	4	taiwan	taiwan	PROPN
fbem-11595	22	5	,	,	PUNCT
fbem-11595	22	6	china	china	PROPN
fbem-11595	22	7	,	,	PUNCT
fbem-11595	22	8	inland	inland	PROPN
fbem-11595	22	9	china	china	PROPN
fbem-11595	22	10	,	,	PUNCT
fbem-11595	22	11	italy	italy	PROPN
fbem-11595	22	12	and	and	CCONJ
fbem-11595	22	13	south	south	PROPN
fbem-11595	22	14	korea	korea	PROPN
fbem-11595	22	15	are	be	AUX
fbem-11595	22	16	still	still	ADV
fbem-11595	22	17	collecting	collect	VERB
fbem-11595	22	18	land	land	NOUN
fbem-11595	22	19	value	value	NOUN
fbem-11595	22	20	added	add	VERB
fbem-11595	22	21	tax	tax	NOUN
fbem-11595	22	22	internationally	internationally	ADV
fbem-11595	22	23	.	.	PUNCT
fbem-11595	23	1	in	in	ADP
fbem-11595	23	2	1954	1954	NUM
fbem-11595	23	3	,	,	PUNCT
fbem-11595	23	4	the	the	DET
fbem-11595	23	5	taiwan	taiwan	PROPN
fbem-11595	23	6	authorities	authority	NOUN
fbem-11595	23	7	,	,	PUNCT
fbem-11595	23	8	driven	drive	VERB
fbem-11595	23	9	by	by	ADP
fbem-11595	23	10	the	the	DET
fbem-11595	23	11	theory	theory	NOUN
fbem-11595	23	12	that	that	SCONJ
fbem-11595	23	13	"	"	PUNCT
fbem-11595	23	14	the	the	DET
fbem-11595	23	15	natural	natural	ADJ
fbem-11595	23	16	increase	increase	NOUN
fbem-11595	23	17	in	in	ADP
fbem-11595	23	18	land	land	NOUN
fbem-11595	23	19	value	value	NOUN
fbem-11595	23	20	resulting	result	VERB
fbem-11595	23	21	from	from	ADP
fbem-11595	23	22	the	the	DET
fbem-11595	23	23	transfer	transfer	NOUN
fbem-11595	23	24	of	of	ADP
fbem-11595	23	25	land	land	NOUN
fbem-11595	23	26	ownership	ownership	NOUN
fbem-11595	23	27	should	should	AUX
fbem-11595	23	28	be	be	AUX
fbem-11595	23	29	returned	return	VERB
fbem-11595	23	30	to	to	ADP
fbem-11595	23	31	the	the	DET
fbem-11595	23	32	public	public	NOUN
fbem-11595	23	33	"	"	PUNCT
fbem-11595	23	34	,	,	PUNCT
fbem-11595	23	35	issued	issue	VERB
fbem-11595	23	36	the	the	DET
fbem-11595	23	37	"	"	PUNCT
fbem-11595	23	38	implementation	implementation	NOUN
fbem-11595	23	39	of	of	ADP
fbem-11595	23	40	the	the	DET
fbem-11595	23	41	urban	urban	ADJ
fbem-11595	23	42	average	average	ADJ
fbem-11595	23	43	land	land	NOUN
fbem-11595	23	44	rights	right	NOUN
fbem-11595	23	45	regulations	regulation	NOUN
fbem-11595	23	46	"	"	PUNCT
fbem-11595	23	47	,	,	PUNCT
fbem-11595	23	48	and	and	CCONJ
fbem-11595	23	49	the	the	DET
fbem-11595	23	50	taiwan	taiwan	PROPN
fbem-11595	23	51	authorities	authority	NOUN
fbem-11595	23	52	began	begin	VERB
fbem-11595	23	53	to	to	PART
fbem-11595	23	54	collect	collect	VERB
fbem-11595	23	55	land	land	NOUN
fbem-11595	23	56	value	value	NOUN
fbem-11595	23	57	added	add	VERB
fbem-11595	23	58	tax	tax	NOUN
fbem-11595	23	59	.	.	PUNCT
fbem-11595	24	1	in	in	ADP
fbem-11595	24	2	the	the	DET
fbem-11595	24	3	1970s	1970	NOUN
fbem-11595	24	4	,	,	PUNCT
fbem-11595	24	5	south	south	PROPN
fbem-11595	24	6	korea	korea	PROPN
fbem-11595	24	7	successively	successively	ADV
fbem-11595	24	8	formulated	formulate	VERB
fbem-11595	24	9	a	a	DET
fbem-11595	24	10	series	series	NOUN
fbem-11595	24	11	of	of	ADP
fbem-11595	24	12	land	land	NOUN
fbem-11595	24	13	policies	policy	NOUN
fbem-11595	24	14	,	,	PUNCT
fbem-11595	24	15	including	include	VERB
fbem-11595	24	16	the	the	DET
fbem-11595	24	17	policy	policy	NOUN
fbem-11595	24	18	of	of	ADP
fbem-11595	24	19	levying	levy	VERB
fbem-11595	24	20	land	land	NOUN
fbem-11595	24	21	value	value	NOUN
fbem-11595	24	22	-	-	PUNCT
fbem-11595	24	23	added	add	VERB
fbem-11595	24	24	tax	tax	NOUN
fbem-11595	24	25	,	,	PUNCT
fbem-11595	24	26	aimed	aim	VERB
fbem-11595	24	27	at	at	ADP
fbem-11595	24	28	solving	solve	VERB
fbem-11595	24	29	problems	problem	NOUN
fbem-11595	24	30	such	such	ADJ
fbem-11595	24	31	as	as	ADP
fbem-11595	24	32	rapid	rapid	ADJ
fbem-11595	24	33	increase	increase	NOUN
fbem-11595	24	34	in	in	ADP
fbem-11595	24	35	land	land	NOUN
fbem-11595	24	36	prices	price	NOUN
fbem-11595	24	37	,	,	PUNCT
fbem-11595	24	38	land	land	NOUN
fbem-11595	24	39	speculation	speculation	NOUN
fbem-11595	24	40	,	,	PUNCT
fbem-11595	24	41	and	and	CCONJ
fbem-11595	24	42	concentrated	concentrated	ADJ
fbem-11595	24	43	land	land	NOUN
fbem-11595	24	44	hoarding	hoarding	NOUN
fbem-11595	24	45	.	.	PUNCT
fbem-11595	25	1	the	the	DET
fbem-11595	25	2	collection	collection	NOUN
fbem-11595	25	3	of	of	ADP
fbem-11595	25	4	land	land	NOUN
fbem-11595	25	5	valueadded	valueadde	VERB
fbem-11595	25	6	tax	tax	NOUN
fbem-11595	25	7	in	in	ADP
fbem-11595	25	8	italy	italy	PROPN
fbem-11595	25	9	is	be	AUX
fbem-11595	25	10	the	the	DET
fbem-11595	25	11	most	most	ADV
fbem-11595	25	12	successful	successful	ADJ
fbem-11595	25	13	.	.	PUNCT
fbem-11595	26	1	in	in	ADP
fbem-11595	26	2	italy	italy	PROPN
fbem-11595	26	3	,	,	PUNCT
fbem-11595	26	4	various	various	ADJ
fbem-11595	26	5	forms	form	NOUN
fbem-11595	26	6	of	of	ADP
fbem-11595	26	7	land	land	NOUN
fbem-11595	26	8	ownership	ownership	NOUN
fbem-11595	26	9	transfer	transfer	NOUN
fbem-11595	26	10	require	require	VERB
fbem-11595	26	11	payment	payment	NOUN
fbem-11595	26	12	of	of	ADP
fbem-11595	26	13	land	land	NOUN
fbem-11595	26	14	value	value	NOUN
fbem-11595	26	15	-	-	PUNCT
fbem-11595	26	16	added	add	VERB
fbem-11595	26	17	tax	tax	NOUN
fbem-11595	26	18	,	,	PUNCT
fbem-11595	26	19	including	include	VERB
fbem-11595	26	20	transfer	transfer	NOUN
fbem-11595	26	21	and	and	CCONJ
fbem-11595	26	22	inheritance	inheritance	NOUN
fbem-11595	26	23	.	.	PUNCT
fbem-11595	27	1	gifts	gift	NOUN
fbem-11595	27	2	and	and	CCONJ
fbem-11595	27	3	other	other	ADJ
fbem-11595	27	4	behaviors	behavior	NOUN
fbem-11595	27	5	;	;	PUNCT
fbem-11595	27	6	at	at	ADP
fbem-11595	27	7	the	the	DET
fbem-11595	27	8	same	same	ADJ
fbem-11595	27	9	time	time	NOUN
fbem-11595	27	10	,	,	PUNCT
fbem-11595	27	11	italy	italy	PROPN
fbem-11595	27	12	also	also	ADV
fbem-11595	27	13	imposes	impose	VERB
fbem-11595	27	14	valueadded	valueadded	ADJ
fbem-11595	27	15	tax	tax	NOUN
fbem-11595	27	16	on	on	ADP
fbem-11595	27	17	the	the	DET
fbem-11595	27	18	rental	rental	NOUN
fbem-11595	27	19	of	of	ADP
fbem-11595	27	20	real	real	ADJ
fbem-11595	27	21	estate	estate	NOUN
fbem-11595	27	22	;	;	PUNCT
fbem-11595	27	23	when	when	SCONJ
fbem-11595	27	24	the	the	DET
fbem-11595	27	25	holding	hold	VERB
fbem-11595	27	26	period	period	NOUN
fbem-11595	27	27	of	of	ADP
fbem-11595	27	28	a	a	DET
fbem-11595	27	29	real	real	ADJ
fbem-11595	27	30	estate	estate	NOUN
fbem-11595	27	31	exceeds	exceed	VERB
fbem-11595	27	32	the	the	DET
fbem-11595	27	33	legal	legal	ADJ
fbem-11595	27	34	limit	limit	NOUN
fbem-11595	27	35	,	,	PUNCT
fbem-11595	27	36	value	value	NOUN
fbem-11595	27	37	-	-	PUNCT
fbem-11595	27	38	added	add	VERB
fbem-11595	27	39	tax	tax	NOUN
fbem-11595	27	40	must	must	AUX
fbem-11595	27	41	also	also	ADV
fbem-11595	27	42	be	be	AUX
fbem-11595	27	43	paid	pay	VERB
fbem-11595	27	44	.	.	PUNCT
fbem-11595	28	1	the	the	DET
fbem-11595	28	2	land	land	NOUN
fbem-11595	28	3	value	value	NOUN
fbem-11595	28	4	-	-	PUNCT
fbem-11595	28	5	added	add	VERB
fbem-11595	28	6	tax	tax	NOUN
fbem-11595	28	7	system	system	NOUN
fbem-11595	28	8	in	in	ADP
fbem-11595	28	9	italy	italy	PROPN
fbem-11595	28	10	has	have	AUX
fbem-11595	28	11	imposed	impose	VERB
fbem-11595	28	12	various	various	ADJ
fbem-11595	28	13	conditions	condition	NOUN
fbem-11595	28	14	for	for	ADP
fbem-11595	28	15	land	land	NOUN
fbem-11595	28	16	appreciation[3	appreciation[3	PROPN
fbem-11595	28	17	]	]	PUNCT
fbem-11595	28	18	.	.	PUNCT
fbem-11595	29	1	1.2	1.2	NUM
fbem-11595	29	2	.	.	PUNCT
fbem-11595	29	3	basic	basic	ADJ
fbem-11595	29	4	system	system	NOUN
fbem-11595	29	5	of	of	ADP
fbem-11595	29	6	land	land	NOUN
fbem-11595	29	7	value	value	NOUN
fbem-11595	29	8	added	add	VERB
fbem-11595	29	9	tax	tax	NOUN
fbem-11595	29	10	in	in	ADP
fbem-11595	29	11	china	china	PROPN
fbem-11595	29	12	the	the	DET
fbem-11595	29	13	basic	basic	ADJ
fbem-11595	29	14	system	system	NOUN
fbem-11595	29	15	of	of	ADP
fbem-11595	29	16	land	land	NOUN
fbem-11595	29	17	value	value	NOUN
fbem-11595	29	18	-	-	PUNCT
fbem-11595	29	19	added	add	VERB
fbem-11595	29	20	tax	tax	NOUN
fbem-11595	29	21	in	in	ADP
fbem-11595	29	22	china	china	PROPN
fbem-11595	29	23	consists	consist	VERB
fbem-11595	29	24	of	of	ADP
fbem-11595	29	25	the	the	DET
fbem-11595	29	26	provisional	provisional	ADJ
fbem-11595	29	27	regulations	regulation	NOUN
fbem-11595	29	28	of	of	ADP
fbem-11595	29	29	the	the	DET
fbem-11595	29	30	people	people	NOUN
fbem-11595	29	31	's	's	PART
fbem-11595	29	32	republic	republic	NOUN
fbem-11595	29	33	of	of	ADP
fbem-11595	29	34	china	china	PROPN
fbem-11595	29	35	on	on	ADP
fbem-11595	29	36	land	land	NOUN
fbem-11595	29	37	value	value	NOUN
fbem-11595	29	38	added	add	VERB
fbem-11595	29	39	tax	tax	NOUN
fbem-11595	29	40	(	(	PUNCT
fbem-11595	29	41	state	state	NOUN
fbem-11595	29	42	council	council	NOUN
fbem-11595	29	43	order	order	NOUN
fbem-11595	29	44	no	no	INTJ
fbem-11595	29	45	.	.	NOUN
fbem-11595	29	46	138	138	NUM
fbem-11595	29	47	)	)	PUNCT
fbem-11595	29	48	and	and	CCONJ
fbem-11595	29	49	the	the	DET
fbem-11595	29	50	implementation	implementation	NOUN
fbem-11595	29	51	rules	rule	NOUN
fbem-11595	29	52	of	of	ADP
fbem-11595	29	53	the	the	DET
fbem-11595	29	54	provisional	provisional	ADJ
fbem-11595	29	55	regulations	regulation	NOUN
fbem-11595	29	56	of	of	ADP
fbem-11595	29	57	the	the	DET
fbem-11595	29	58	people	people	NOUN
fbem-11595	29	59	's	's	PART
fbem-11595	29	60	republic	republic	NOUN
fbem-11595	29	61	of	of	ADP
fbem-11595	29	62	china	china	PROPN
fbem-11595	29	63	on	on	ADP
fbem-11595	29	64	land	land	NOUN
fbem-11595	29	65	value	value	NOUN
fbem-11595	29	66	added	add	VERB
fbem-11595	29	67	tax	tax	NOUN
fbem-11595	29	68	(	(	PUNCT
fbem-11595	29	69	cai	cai	X
fbem-11595	29	70	fa	fa	X
fbem-11595	29	71	zi	zi	PROPN
fbem-11595	30	1	[	[	X
fbem-11595	30	2	1995	1995	NUM
fbem-11595	30	3	]	]	X
fbem-11595	31	1	no	no	INTJ
fbem-11595	31	2	.	.	NOUN
fbem-11595	31	3	6	6	NUM
fbem-11595	31	4	)	)	PUNCT
fbem-11595	31	5	.	.	PUNCT
fbem-11595	32	1	they	they	PRON
fbem-11595	32	2	have	have	AUX
fbem-11595	32	3	made	make	VERB
fbem-11595	32	4	detailed	detailed	ADJ
fbem-11595	32	5	regulations	regulation	NOUN
fbem-11595	32	6	on	on	ADP
fbem-11595	32	7	the	the	DET
fbem-11595	32	8	collection	collection	NOUN
fbem-11595	32	9	of	of	ADP
fbem-11595	32	10	land	land	NOUN
fbem-11595	32	11	value	value	NOUN
fbem-11595	32	12	-	-	PUNCT
fbem-11595	32	13	added	add	VERB
fbem-11595	32	14	tax	tax	NOUN
fbem-11595	32	15	:	:	PUNCT
fbem-11595	32	16	(	(	PUNCT
fbem-11595	32	17	1	1	X
fbem-11595	32	18	)	)	PUNCT
fbem-11595	32	19	the	the	DET
fbem-11595	32	20	scope	scope	NOUN
fbem-11595	32	21	of	of	ADP
fbem-11595	32	22	collection	collection	NOUN
fbem-11595	32	23	is	be	AUX
fbem-11595	32	24	to	to	PART
fbem-11595	32	25	collect	collect	VERB
fbem-11595	32	26	the	the	DET
fbem-11595	32	27	value	value	NOUN
fbem-11595	32	28	-	-	PUNCT
fbem-11595	32	29	added	add	VERB
fbem-11595	32	30	amount	amount	NOUN
fbem-11595	32	31	,	,	PUNCT
fbem-11595	32	32	specifically	specifically	ADV
fbem-11595	32	33	the	the	DET
fbem-11595	32	34	difference	difference	NOUN
fbem-11595	32	35	between	between	ADP
fbem-11595	32	36	the	the	DET
fbem-11595	32	37	income	income	NOUN
fbem-11595	32	38	and	and	CCONJ
fbem-11595	32	39	cost	cost	NOUN
fbem-11595	32	40	obtained	obtain	VERB
fbem-11595	32	41	through	through	ADP
fbem-11595	32	42	paid	pay	VERB
fbem-11595	32	43	transfer	transfer	NOUN
fbem-11595	32	44	,	,	PUNCT
fbem-11595	32	45	and	and	CCONJ
fbem-11595	32	46	the	the	DET
fbem-11595	32	47	transfer	transfer	NOUN
fbem-11595	32	48	subject	subject	NOUN
fbem-11595	32	49	9	9	NUM
fbem-11595	32	50	not	not	PART
fbem-11595	32	51	only	only	ADV
fbem-11595	32	52	includes	include	VERB
fbem-11595	32	53	state	state	NOUN
fbem-11595	32	54	-	-	PUNCT
fbem-11595	32	55	owned	own	VERB
fbem-11595	32	56	land	land	NOUN
fbem-11595	32	57	use	use	NOUN
fbem-11595	32	58	rights	right	NOUN
fbem-11595	32	59	,	,	PUNCT
fbem-11595	32	60	but	but	CCONJ
fbem-11595	32	61	also	also	ADV
fbem-11595	32	62	includes	include	VERB
fbem-11595	32	63	aboveground	aboveground	ADJ
fbem-11595	32	64	buildings	building	NOUN
fbem-11595	32	65	and	and	CCONJ
fbem-11595	32	66	other	other	ADJ
fbem-11595	32	67	attachments	attachment	NOUN
fbem-11595	32	68	:	:	PUNCT
fbem-11595	32	69	the	the	DET
fbem-11595	32	70	transferred	transfer	VERB
fbem-11595	32	71	land	land	NOUN
fbem-11595	32	72	must	must	AUX
fbem-11595	32	73	be	be	AUX
fbem-11595	32	74	state	state	NOUN
fbem-11595	32	75	-	-	PUNCT
fbem-11595	32	76	owned	own	VERB
fbem-11595	32	77	land	land	NOUN
fbem-11595	32	78	,	,	PUNCT
fbem-11595	32	79	and	and	CCONJ
fbem-11595	32	80	the	the	DET
fbem-11595	32	81	transfer	transfer	NOUN
fbem-11595	32	82	of	of	ADP
fbem-11595	32	83	non	non	ADJ
fbem-11595	32	84	-	-	ADJ
fbem-11595	32	85	state	state	NOUN
fbem-11595	32	86	-	-	PUNCT
fbem-11595	32	87	owned	own	VERB
fbem-11595	32	88	land	land	NOUN
fbem-11595	32	89	is	be	AUX
fbem-11595	32	90	not	not	PART
fbem-11595	32	91	subject	subject	ADJ
fbem-11595	32	92	to	to	ADP
fbem-11595	32	93	land	land	NOUN
fbem-11595	32	94	value	value	NOUN
fbem-11595	32	95	-	-	PUNCT
fbem-11595	32	96	added	add	VERB
fbem-11595	32	97	tax	tax	NOUN
fbem-11595	32	98	;	;	PUNCT
fbem-11595	32	99	the	the	DET
fbem-11595	32	100	transfer	transfer	NOUN
fbem-11595	32	101	of	of	ADP
fbem-11595	32	102	land	land	NOUN
fbem-11595	32	103	must	must	AUX
fbem-11595	32	104	be	be	AUX
fbem-11595	32	105	paid	pay	VERB
fbem-11595	32	106	,	,	PUNCT
fbem-11595	32	107	and	and	CCONJ
fbem-11595	32	108	obtaining	obtain	VERB
fbem-11595	32	109	land	land	NOUN
fbem-11595	32	110	through	through	ADP
fbem-11595	32	111	gift	gift	NOUN
fbem-11595	32	112	,	,	PUNCT
fbem-11595	32	113	inheritance	inheritance	NOUN
fbem-11595	32	114	,	,	PUNCT
fbem-11595	32	115	or	or	CCONJ
fbem-11595	32	116	other	other	ADJ
fbem-11595	32	117	means	mean	NOUN
fbem-11595	32	118	is	be	AUX
fbem-11595	32	119	not	not	PART
fbem-11595	32	120	a	a	DET
fbem-11595	32	121	paid	pay	VERB
fbem-11595	32	122	transfer	transfer	NOUN
fbem-11595	32	123	,	,	PUNCT
fbem-11595	32	124	and	and	CCONJ
fbem-11595	32	125	land	land	NOUN
fbem-11595	32	126	value	value	NOUN
fbem-11595	32	127	-	-	PUNCT
fbem-11595	32	128	added	add	VERB
fbem-11595	32	129	tax	tax	NOUN
fbem-11595	32	130	is	be	AUX
fbem-11595	32	131	not	not	PART
fbem-11595	32	132	levied	levy	VERB
fbem-11595	32	133	on	on	ADP
fbem-11595	32	134	it	it	PRON
fbem-11595	32	135	.	.	PUNCT
fbem-11595	33	1	(	(	PUNCT
fbem-11595	33	2	2	2	X
fbem-11595	33	3	)	)	PUNCT
fbem-11595	33	4	the	the	DET
fbem-11595	33	5	tax	tax	NOUN
fbem-11595	33	6	calculation	calculation	NOUN
fbem-11595	33	7	basis	basis	NOUN
fbem-11595	33	8	for	for	ADP
fbem-11595	33	9	land	land	NOUN
fbem-11595	33	10	value	value	NOUN
fbem-11595	33	11	-	-	PUNCT
fbem-11595	33	12	added	add	VERB
fbem-11595	33	13	tax	tax	NOUN
fbem-11595	33	14	is	be	AUX
fbem-11595	33	15	the	the	DET
fbem-11595	33	16	balance	balance	NOUN
fbem-11595	33	17	of	of	ADP
fbem-11595	33	18	the	the	DET
fbem-11595	33	19	income	income	NOUN
fbem-11595	33	20	obtained	obtain	VERB
fbem-11595	33	21	minus	minus	ADP
fbem-11595	33	22	the	the	DET
fbem-11595	33	23	deduction	deduction	NOUN
fbem-11595	33	24	items	item	NOUN
fbem-11595	33	25	that	that	PRON
fbem-11595	33	26	comply	comply	VERB
fbem-11595	33	27	with	with	ADP
fbem-11595	33	28	tax	tax	NOUN
fbem-11595	33	29	laws	law	NOUN
fbem-11595	33	30	,	,	PUNCT
fbem-11595	33	31	which	which	PRON
fbem-11595	33	32	is	be	AUX
fbem-11595	33	33	the	the	DET
fbem-11595	33	34	value	value	NOUN
fbem-11595	33	35	-	-	PUNCT
fbem-11595	33	36	added	add	VERB
fbem-11595	33	37	tax	tax	NOUN
fbem-11595	33	38	obtained	obtain	VERB
fbem-11595	33	39	from	from	ADP
fbem-11595	33	40	the	the	DET
fbem-11595	33	41	transfer	transfer	NOUN
fbem-11595	33	42	of	of	ADP
fbem-11595	33	43	real	real	ADJ
fbem-11595	33	44	estate	estate	NOUN
fbem-11595	33	45	.	.	PUNCT
fbem-11595	34	1	(	(	PUNCT
fbem-11595	34	2	3	3	X
fbem-11595	34	3	)	)	PUNCT
fbem-11595	34	4	determination	determination	NOUN
fbem-11595	34	5	of	of	ADP
fbem-11595	34	6	income	income	NOUN
fbem-11595	34	7	.	.	PUNCT
fbem-11595	35	1	according	accord	VERB
fbem-11595	35	2	to	to	ADP
fbem-11595	35	3	regulations	regulation	NOUN
fbem-11595	35	4	,	,	PUNCT
fbem-11595	35	5	the	the	DET
fbem-11595	35	6	income	income	NOUN
fbem-11595	35	7	from	from	ADP
fbem-11595	35	8	the	the	DET
fbem-11595	35	9	transfer	transfer	NOUN
fbem-11595	35	10	of	of	ADP
fbem-11595	35	11	real	real	ADJ
fbem-11595	35	12	estate	estate	NOUN
fbem-11595	35	13	by	by	ADP
fbem-11595	35	14	taxpayers	taxpayer	NOUN
fbem-11595	35	15	is	be	AUX
fbem-11595	35	16	the	the	DET
fbem-11595	35	17	full	full	ADJ
fbem-11595	35	18	price	price	NOUN
fbem-11595	35	19	obtained	obtain	VERB
fbem-11595	35	20	and	and	CCONJ
fbem-11595	35	21	the	the	DET
fbem-11595	35	22	relevant	relevant	ADJ
fbem-11595	35	23	economic	economic	ADJ
fbem-11595	35	24	benefits	benefit	NOUN
fbem-11595	35	25	.	.	PUNCT
fbem-11595	36	1	the	the	DET
fbem-11595	36	2	forms	form	NOUN
fbem-11595	36	3	of	of	ADP
fbem-11595	36	4	income	income	NOUN
fbem-11595	36	5	include	include	VERB
fbem-11595	36	6	currency	currency	NOUN
fbem-11595	36	7	,	,	PUNCT
fbem-11595	36	8	physical	physical	ADJ
fbem-11595	36	9	goods	good	NOUN
fbem-11595	36	10	,	,	PUNCT
fbem-11595	36	11	and	and	CCONJ
fbem-11595	36	12	other	other	ADJ
fbem-11595	36	13	income	income	NOUN
fbem-11595	36	14	.	.	PUNCT
fbem-11595	37	1	(	(	PUNCT
fbem-11595	37	2	4	4	X
fbem-11595	37	3	)	)	PUNCT
fbem-11595	37	4	the	the	DET
fbem-11595	37	5	land	land	NOUN
fbem-11595	37	6	value	value	NOUN
fbem-11595	37	7	-	-	PUNCT
fbem-11595	37	8	added	add	VERB
fbem-11595	37	9	tax	tax	NOUN
fbem-11595	37	10	system	system	NOUN
fbem-11595	37	11	in	in	ADP
fbem-11595	37	12	china	china	PROPN
fbem-11595	37	13	determines	determine	VERB
fbem-11595	37	14	that	that	SCONJ
fbem-11595	37	15	the	the	DET
fbem-11595	37	16	land	land	NOUN
fbem-11595	37	17	value	value	NOUN
fbem-11595	37	18	-	-	PUNCT
fbem-11595	37	19	added	add	VERB
fbem-11595	37	20	tax	tax	NOUN
fbem-11595	37	21	has	have	VERB
fbem-11595	37	22	the	the	DET
fbem-11595	37	23	following	following	ADJ
fbem-11595	37	24	characteristics	characteristic	NOUN
fbem-11595	37	25	:	:	PUNCT
fbem-11595	37	26	①	①	NUM
fbem-11595	37	27	land	land	NOUN
fbem-11595	37	28	value	value	NOUN
fbem-11595	37	29	-	-	PUNCT
fbem-11595	37	30	added	add	VERB
fbem-11595	37	31	tax	tax	NOUN
fbem-11595	37	32	is	be	AUX
fbem-11595	37	33	levied	levy	VERB
fbem-11595	37	34	during	during	ADP
fbem-11595	37	35	the	the	DET
fbem-11595	37	36	transfer	transfer	NOUN
fbem-11595	37	37	process	process	NOUN
fbem-11595	37	38	of	of	ADP
fbem-11595	37	39	real	real	ADJ
fbem-11595	37	40	estate	estate	NOUN
fbem-11595	37	41	ownership	ownership	NOUN
fbem-11595	37	42	,	,	PUNCT
fbem-11595	37	43	and	and	CCONJ
fbem-11595	37	44	multiple	multiple	ADJ
fbem-11595	37	45	transfers	transfer	NOUN
fbem-11595	37	46	of	of	ADP
fbem-11595	37	47	the	the	DET
fbem-11595	37	48	same	same	ADJ
fbem-11595	37	49	real	real	ADJ
fbem-11595	37	50	estate	estate	NOUN
fbem-11595	37	51	will	will	AUX
fbem-11595	37	52	be	be	AUX
fbem-11595	37	53	taxed	tax	VERB
fbem-11595	37	54	during	during	ADP
fbem-11595	37	55	the	the	DET
fbem-11595	37	56	transfer	transfer	NOUN
fbem-11595	37	57	process	process	NOUN
fbem-11595	37	58	,	,	PUNCT
fbem-11595	37	59	similar	similar	ADJ
fbem-11595	37	60	to	to	ADP
fbem-11595	37	61	a	a	DET
fbem-11595	37	62	one	one	NUM
fbem-11595	37	63	-	-	PUNCT
fbem-11595	37	64	time	time	NOUN
fbem-11595	37	65	levy	levy	NOUN
fbem-11595	37	66	;	;	PUNCT
fbem-11595	37	67	②	②	NUM
fbem-11595	37	68	the	the	DET
fbem-11595	37	69	object	object	NOUN
fbem-11595	37	70	of	of	ADP
fbem-11595	37	71	collection	collection	NOUN
fbem-11595	37	72	is	be	AUX
fbem-11595	37	73	the	the	DET
fbem-11595	37	74	value	value	NOUN
fbem-11595	37	75	-	-	PUNCT
fbem-11595	37	76	added	add	VERB
fbem-11595	37	77	generated	generate	VERB
fbem-11595	37	78	during	during	ADP
fbem-11595	37	79	the	the	DET
fbem-11595	37	80	transfer	transfer	NOUN
fbem-11595	37	81	process	process	NOUN
fbem-11595	37	82	,	,	PUNCT
fbem-11595	37	83	that	that	ADV
fbem-11595	37	84	is	is	ADV
fbem-11595	37	85	,	,	PUNCT
fbem-11595	37	86	the	the	DET
fbem-11595	37	87	balance	balance	NOUN
fbem-11595	37	88	of	of	ADP
fbem-11595	37	89	the	the	DET
fbem-11595	37	90	income	income	NOUN
fbem-11595	37	91	generated	generate	VERB
fbem-11595	37	92	from	from	ADP
fbem-11595	37	93	the	the	DET
fbem-11595	37	94	transfer	transfer	NOUN
fbem-11595	37	95	or	or	CCONJ
fbem-11595	37	96	sale	sale	NOUN
fbem-11595	37	97	minus	minus	CCONJ
fbem-11595	37	98	the	the	DET
fbem-11595	37	99	deductible	deductible	ADJ
fbem-11595	37	100	items	item	NOUN
fbem-11595	37	101	specified	specify	VERB
fbem-11595	37	102	in	in	ADP
fbem-11595	37	103	the	the	DET
fbem-11595	37	104	tax	tax	NOUN
fbem-11595	37	105	law	law	NOUN
fbem-11595	37	106	.	.	PUNCT
fbem-11595	38	1	③	③	NUM
fbem-11595	38	2	china	china	PROPN
fbem-11595	38	3	implements	implement	VERB
fbem-11595	38	4	a	a	DET
fbem-11595	38	5	progressive	progressive	ADJ
fbem-11595	38	6	tax	tax	NOUN
fbem-11595	38	7	rate	rate	NOUN
fbem-11595	38	8	for	for	ADP
fbem-11595	38	9	land	land	NOUN
fbem-11595	38	10	valueadded	valueadde	VERB
fbem-11595	38	11	tax	tax	NOUN
fbem-11595	38	12	that	that	PRON
fbem-11595	38	13	exceeds	exceed	VERB
fbem-11595	38	14	the	the	DET
fbem-11595	38	15	prescribed	prescribed	ADJ
fbem-11595	38	16	rate	rate	NOUN
fbem-11595	38	17	.	.	PUNCT
fbem-11595	39	1	there	there	PRON
fbem-11595	39	2	are	be	VERB
fbem-11595	39	3	four	four	NUM
fbem-11595	39	4	levels	level	NOUN
fbem-11595	39	5	of	of	ADP
fbem-11595	39	6	land	land	NOUN
fbem-11595	39	7	value	value	NOUN
fbem-11595	39	8	-	-	PUNCT
fbem-11595	39	9	added	add	VERB
fbem-11595	39	10	tax	tax	NOUN
fbem-11595	39	11	rates	rate	NOUN
fbem-11595	39	12	,	,	PUNCT
fbem-11595	39	13	and	and	CCONJ
fbem-11595	39	14	the	the	DET
fbem-11595	39	15	value	value	NOUN
fbem-11595	39	16	-	-	PUNCT
fbem-11595	39	17	added	add	VERB
fbem-11595	39	18	rate	rate	NOUN
fbem-11595	39	19	of	of	ADP
fbem-11595	39	20	the	the	DET
fbem-11595	39	21	project	project	NOUN
fbem-11595	39	22	determines	determine	VERB
fbem-11595	39	23	the	the	DET
fbem-11595	39	24	applicable	applicable	ADJ
fbem-11595	39	25	tax	tax	NOUN
fbem-11595	39	26	rate	rate	NOUN
fbem-11595	39	27	of	of	ADP
fbem-11595	39	28	land	land	NOUN
fbem-11595	39	29	valueadded	valueadde	VERB
fbem-11595	39	30	tax	tax	NOUN
fbem-11595	39	31	;	;	PUNCT
fbem-11595	39	32	④	④	NUM
fbem-11595	39	33	land	land	NOUN
fbem-11595	39	34	value	value	NOUN
fbem-11595	39	35	-	-	PUNCT
fbem-11595	39	36	added	add	VERB
fbem-11595	39	37	tax	tax	NOUN
fbem-11595	39	38	has	have	VERB
fbem-11595	39	39	a	a	DET
fbem-11595	39	40	wide	wide	ADJ
fbem-11595	39	41	range	range	NOUN
fbem-11595	39	42	of	of	ADP
fbem-11595	39	43	collection	collection	NOUN
fbem-11595	39	44	objects	object	NOUN
fbem-11595	39	45	.	.	PUNCT
fbem-11595	40	1	units	unit	NOUN
fbem-11595	40	2	and	and	CCONJ
fbem-11595	40	3	individuals	individual	NOUN
fbem-11595	40	4	transferring	transfer	VERB
fbem-11595	40	5	real	real	ADJ
fbem-11595	40	6	estate	estate	NOUN
fbem-11595	40	7	within	within	ADP
fbem-11595	40	8	china	china	PROPN
fbem-11595	40	9	are	be	AUX
fbem-11595	40	10	required	require	VERB
fbem-11595	40	11	to	to	PART
fbem-11595	40	12	pay	pay	VERB
fbem-11595	40	13	land	land	NOUN
fbem-11595	40	14	value	value	NOUN
fbem-11595	40	15	-	-	PUNCT
fbem-11595	40	16	added	add	VERB
fbem-11595	40	17	tax	tax	NOUN
fbem-11595	40	18	.	.	PUNCT
fbem-11595	41	1	real	real	ADJ
fbem-11595	41	2	estate	estate	NOUN
fbem-11595	41	3	projects	project	NOUN
fbem-11595	41	4	often	often	ADV
fbem-11595	41	5	involve	involve	VERB
fbem-11595	41	6	multiple	multiple	ADJ
fbem-11595	41	7	types	type	NOUN
fbem-11595	41	8	of	of	ADP
fbem-11595	41	9	taxes	taxis	NOUN
fbem-11595	41	10	,	,	PUNCT
fbem-11595	41	11	and	and	CCONJ
fbem-11595	41	12	tax	tax	NOUN
fbem-11595	41	13	issues	issue	NOUN
fbem-11595	41	14	are	be	AUX
fbem-11595	41	15	involved	involve	VERB
fbem-11595	41	16	in	in	ADP
fbem-11595	41	17	various	various	ADJ
fbem-11595	41	18	stages	stage	NOUN
fbem-11595	41	19	from	from	ADP
fbem-11595	41	20	project	project	NOUN
fbem-11595	41	21	initiation	initiation	NOUN
fbem-11595	41	22	to	to	PART
fbem-11595	41	23	project	project	VERB
fbem-11595	41	24	sales	sale	NOUN
fbem-11595	41	25	completion	completion	NOUN
fbem-11595	41	26	.	.	PUNCT
fbem-11595	42	1	land	land	NOUN
fbem-11595	42	2	value	value	NOUN
fbem-11595	42	3	-	-	PUNCT
fbem-11595	42	4	added	add	VERB
fbem-11595	42	5	tax	tax	NOUN
fbem-11595	42	6	is	be	AUX
fbem-11595	42	7	an	an	DET
fbem-11595	42	8	important	important	ADJ
fbem-11595	42	9	tax	tax	NOUN
fbem-11595	42	10	category	category	NOUN
fbem-11595	42	11	in	in	ADP
fbem-11595	42	12	real	real	ADJ
fbem-11595	42	13	estate	estate	NOUN
fbem-11595	42	14	projects	project	NOUN
fbem-11595	42	15	,	,	PUNCT
fbem-11595	42	16	and	and	CCONJ
fbem-11595	42	17	the	the	DET
fbem-11595	42	18	acquisition	acquisition	NOUN
fbem-11595	42	19	,	,	PUNCT
fbem-11595	42	20	construction	construction	NOUN
fbem-11595	42	21	,	,	PUNCT
fbem-11595	42	22	and	and	CCONJ
fbem-11595	42	23	sales	sale	NOUN
fbem-11595	42	24	of	of	ADP
fbem-11595	42	25	project	project	NOUN
fbem-11595	42	26	land	land	NOUN
fbem-11595	42	27	all	all	PRON
fbem-11595	42	28	affect	affect	VERB
fbem-11595	42	29	its	its	PRON
fbem-11595	42	30	final	final	ADJ
fbem-11595	42	31	settlement	settlement	NOUN
fbem-11595	42	32	.	.	PUNCT
fbem-11595	43	1	the	the	DET
fbem-11595	43	2	system	system	NOUN
fbem-11595	43	3	of	of	ADP
fbem-11595	43	4	clearing	clear	VERB
fbem-11595	43	5	land	land	NOUN
fbem-11595	43	6	value	value	NOUN
fbem-11595	43	7	-	-	PUNCT
fbem-11595	43	8	added	add	VERB
fbem-11595	43	9	tax	tax	NOUN
fbem-11595	43	10	is	be	AUX
fbem-11595	43	11	to	to	PART
fbem-11595	43	12	start	start	VERB
fbem-11595	43	13	from	from	ADP
fbem-11595	43	14	the	the	DET
fbem-11595	43	15	overall	overall	ADJ
fbem-11595	43	16	project	project	NOUN
fbem-11595	43	17	,	,	PUNCT
fbem-11595	43	18	unify	unify	VERB
fbem-11595	43	19	the	the	DET
fbem-11595	43	20	calculation	calculation	NOUN
fbem-11595	43	21	of	of	ADP
fbem-11595	43	22	land	land	NOUN
fbem-11595	43	23	value	value	NOUN
fbem-11595	43	24	-	-	PUNCT
fbem-11595	43	25	added	add	VERB
fbem-11595	43	26	tax	tax	NOUN
fbem-11595	43	27	from	from	ADP
fbem-11595	43	28	multiple	multiple	ADJ
fbem-11595	43	29	perspectives	perspective	NOUN
fbem-11595	43	30	and	and	CCONJ
fbem-11595	43	31	dimensions	dimension	NOUN
fbem-11595	43	32	,	,	PUNCT
fbem-11595	43	33	and	and	CCONJ
fbem-11595	43	34	calculate	calculate	VERB
fbem-11595	43	35	the	the	DET
fbem-11595	43	36	tax	tax	NOUN
fbem-11595	43	37	payable	payable	ADJ
fbem-11595	43	38	by	by	ADP
fbem-11595	43	39	the	the	DET
fbem-11595	43	40	enterprise	enterprise	NOUN
fbem-11595	43	41	according	accord	VERB
fbem-11595	43	42	to	to	ADP
fbem-11595	43	43	relevant	relevant	ADJ
fbem-11595	43	44	laws	law	NOUN
fbem-11595	43	45	and	and	CCONJ
fbem-11595	43	46	regulations	regulation	NOUN
fbem-11595	43	47	of	of	ADP
fbem-11595	43	48	land	land	NOUN
fbem-11595	43	49	valueadded	valueadde	VERB
fbem-11595	43	50	tax	tax	NOUN
fbem-11595	43	51	and	and	CCONJ
fbem-11595	43	52	settle	settle	VERB
fbem-11595	43	53	it	it	PRON
fbem-11595	43	54	[	[	X
fbem-11595	43	55	4	4	NUM
fbem-11595	43	56	]	]	PUNCT
fbem-11595	43	57	.	.	PUNCT
fbem-11595	44	1	2	2	X
fbem-11595	44	2	.	.	X
fbem-11595	44	3	current	current	ADJ
fbem-11595	44	4	situation	situation	NOUN
fbem-11595	44	5	2.1	2.1	NUM
fbem-11595	44	6	.	.	PUNCT
fbem-11595	45	1	j	j	PROPN
fbem-11595	45	2	real	real	ADJ
fbem-11595	45	3	estate	estate	NOUN
fbem-11595	45	4	company	company	NOUN
fbem-11595	45	5	land	land	NOUN
fbem-11595	45	6	value	value	NOUN
fbem-11595	45	7	added	add	VERB
fbem-11595	45	8	tax	tax	NOUN
fbem-11595	45	9	clearing	clearing	NOUN
fbem-11595	45	10	(	(	PUNCT
fbem-11595	45	11	1	1	X
fbem-11595	45	12	)	)	PUNCT
fbem-11595	45	13	the	the	DET
fbem-11595	45	14	total	total	ADJ
fbem-11595	45	15	sales	sale	NOUN
fbem-11595	45	16	revenue	revenue	NOUN
fbem-11595	45	17	from	from	ADP
fbem-11595	45	18	the	the	DET
fbem-11595	45	19	transfer	transfer	NOUN
fbem-11595	45	20	of	of	ADP
fbem-11595	45	21	real	real	ADJ
fbem-11595	45	22	estate	estate	NOUN
fbem-11595	45	23	in	in	ADP
fbem-11595	45	24	this	this	DET
fbem-11595	45	25	project	project	NOUN
fbem-11595	45	26	is	be	AUX
fbem-11595	45	27	277220817.22	277220817.22	NUM
fbem-11595	45	28	yuan	yuan	NOUN
fbem-11595	45	29	,	,	PUNCT
fbem-11595	45	30	and	and	CCONJ
fbem-11595	45	31	the	the	DET
fbem-11595	45	32	specific	specific	ADJ
fbem-11595	45	33	sales	sale	NOUN
fbem-11595	45	34	revenue	revenue	NOUN
fbem-11595	45	35	details	detail	NOUN
fbem-11595	45	36	are	be	AUX
fbem-11595	45	37	shown	show	VERB
fbem-11595	45	38	in	in	ADP
fbem-11595	45	39	table	table	NOUN
fbem-11595	45	40	1	1	NUM
fbem-11595	45	41	.	.	PUNCT
fbem-11595	45	42	table	table	NOUN
fbem-11595	45	43	1	1	NUM
fbem-11595	45	44	.	.	PUNCT
fbem-11595	46	1	sales	sale	NOUN
fbem-11595	46	2	revenue	revenue	NOUN
fbem-11595	46	3	details	detail	NOUN
fbem-11595	46	4	(	(	PUNCT
fbem-11595	46	5	unit	unit	NOUN
fbem-11595	46	6	:	:	PUNCT
fbem-11595	46	7	rmb	rmb	NOUN
fbem-11595	46	8	)	)	PUNCT
fbem-11595	46	9	project	project	NOUN
fbem-11595	46	10	sales	sale	NOUN
fbem-11595	46	11	revenue	revenue	NOUN
fbem-11595	46	12	ordinary	ordinary	ADJ
fbem-11595	46	13	residential	residential	ADJ
fbem-11595	46	14	buildings	building	NOUN
fbem-11595	46	15	200,853,835.68	200,853,835.68	VERB
fbem-11595	46	16	non	non	ADJ
fbem-11595	46	17	ordinary	ordinary	ADJ
fbem-11595	46	18	residential	residential	ADJ
fbem-11595	46	19	14,691,513.38	14,691,513.38	NUM
fbem-11595	46	20	other	other	ADJ
fbem-11595	46	21	types	type	NOUN
fbem-11595	46	22	of	of	ADP
fbem-11595	46	23	real	real	ADJ
fbem-11595	46	24	estate	estate	NOUN
fbem-11595	46	25	61,675,468.16	61,675,468.16	NUM
fbem-11595	46	26	total	total	ADJ
fbem-11595	46	27	277,220,817.22	277,220,817.22	NUM
fbem-11595	46	28	(	(	PUNCT
fbem-11595	46	29	2	2	X
fbem-11595	46	30	)	)	PUNCT
fbem-11595	46	31	the	the	DET
fbem-11595	46	32	details	detail	NOUN
fbem-11595	46	33	of	of	ADP
fbem-11595	46	34	the	the	DET
fbem-11595	46	35	deduction	deduction	NOUN
fbem-11595	46	36	items	item	NOUN
fbem-11595	46	37	for	for	ADP
fbem-11595	46	38	this	this	DET
fbem-11595	46	39	project	project	NOUN
fbem-11595	46	40	have	have	AUX
fbem-11595	46	41	been	be	AUX
fbem-11595	46	42	calculated	calculate	VERB
fbem-11595	46	43	by	by	ADP
fbem-11595	46	44	the	the	DET
fbem-11595	46	45	company	company	NOUN
fbem-11595	46	46	's	's	PART
fbem-11595	46	47	financial	financial	ADJ
fbem-11595	46	48	and	and	CCONJ
fbem-11595	46	49	tax	tax	NOUN
fbem-11595	46	50	personnel	personnel	NOUN
fbem-11595	46	51	,	,	PUNCT
fbem-11595	46	52	and	and	CCONJ
fbem-11595	46	53	the	the	DET
fbem-11595	46	54	total	total	ADJ
fbem-11595	46	55	amount	amount	NOUN
fbem-11595	46	56	of	of	ADP
fbem-11595	46	57	the	the	DET
fbem-11595	46	58	deduction	deduction	NOUN
fbem-11595	46	59	items	item	NOUN
fbem-11595	46	60	for	for	ADP
fbem-11595	46	61	this	this	DET
fbem-11595	46	62	project	project	NOUN
fbem-11595	46	63	is	be	AUX
fbem-11595	46	64	229713667.16	229713667.16	NUM
fbem-11595	46	65	yuan	yuan	NOUN
fbem-11595	46	66	.	.	PUNCT
fbem-11595	47	1	the	the	DET
fbem-11595	47	2	specific	specific	ADJ
fbem-11595	47	3	deduction	deduction	NOUN
fbem-11595	47	4	item	item	NOUN
fbem-11595	47	5	details	detail	NOUN
fbem-11595	47	6	are	be	AUX
fbem-11595	47	7	shown	show	VERB
fbem-11595	47	8	in	in	ADP
fbem-11595	47	9	table	table	NOUN
fbem-11595	47	10	2	2	NUM
fbem-11595	47	11	.	.	PUNCT
fbem-11595	47	12	table	table	NOUN
fbem-11595	47	13	2	2	NUM
fbem-11595	47	14	.	.	PUNCT
fbem-11595	47	15	deduction	deduction	NOUN
fbem-11595	47	16	item	item	NOUN
fbem-11595	47	17	details	detail	NOUN
fbem-11595	47	18	(	(	PUNCT
fbem-11595	47	19	unit	unit	NOUN
fbem-11595	47	20	:	:	PUNCT
fbem-11595	47	21	yuan	yuan	ADJ
fbem-11595	47	22	)	)	PUNCT
fbem-11595	47	23	deduction	deduction	NOUN
fbem-11595	47	24	of	of	ADP
fbem-11595	47	25	project	project	NOUN
fbem-11595	47	26	amount	amount	NOUN
fbem-11595	47	27	amount	amount	NOUN
fbem-11595	47	28	paid	pay	VERB
fbem-11595	47	29	for	for	ADP
fbem-11595	47	30	obtaining	obtain	VERB
fbem-11595	47	31	land	land	NOUN
fbem-11595	47	32	use	use	NOUN
fbem-11595	47	33	rights	right	NOUN
fbem-11595	47	34	real	real	ADJ
fbem-11595	47	35	estate	estate	NOUN
fbem-11595	47	36	development	development	NOUN
fbem-11595	47	37	cost	cost	VERB
fbem-11595	47	38	175,078,763.80	175,078,763.80	NUM
fbem-11595	47	39	real	real	ADJ
fbem-11595	47	40	estate	estate	NOUN
fbem-11595	47	41	development	development	NOUN
fbem-11595	47	42	expenses	expense	VERB
fbem-11595	47	43	17,507,876.38	17,507,876.38	NUM
fbem-11595	47	44	taxes	taxis	NOUN
fbem-11595	47	45	related	relate	VERB
fbem-11595	47	46	to	to	ADP
fbem-11595	47	47	the	the	DET
fbem-11595	47	48	transfer	transfer	NOUN
fbem-11595	47	49	of	of	ADP
fbem-11595	47	50	real	real	ADJ
fbem-11595	47	51	estate	estate	NOUN
fbem-11595	47	52	2,111,274.23	2,111,274.23	NUM
fbem-11595	47	53	other	other	ADJ
fbem-11595	47	54	deduction	deduction	NOUN
fbem-11595	47	55	items	item	NOUN
fbem-11595	47	56	specified	specify	VERB
fbem-11595	47	57	by	by	ADP
fbem-11595	47	58	the	the	DET
fbem-11595	47	59	ministry	ministry	PROPN
fbem-11595	47	60	of	of	ADP
fbem-11595	47	61	finance	finance	PROPN
fbem-11595	47	62	35,015,752.75	35,015,752.75	NUM
fbem-11595	47	63	total	total	NOUN
fbem-11595	47	64	229,713,667.16	229,713,667.16	PROPN
fbem-11595	47	65	①among	①among	PUNCT
fbem-11595	47	66	them	they	PRON
fbem-11595	47	67	,	,	PUNCT
fbem-11595	47	68	the	the	DET
fbem-11595	47	69	real	real	ADJ
fbem-11595	47	70	estate	estate	NOUN
fbem-11595	47	71	development	development	NOUN
fbem-11595	47	72	cost	cost	NOUN
fbem-11595	47	73	is	be	AUX
fbem-11595	47	74	175078763.80	175078763.80	NUM
fbem-11595	47	75	yuan	yuan	NOUN
fbem-11595	47	76	,	,	PUNCT
fbem-11595	47	77	and	and	CCONJ
fbem-11595	47	78	the	the	DET
fbem-11595	47	79	detailed	detailed	ADJ
fbem-11595	47	80	information	information	NOUN
fbem-11595	47	81	is	be	AUX
fbem-11595	47	82	shown	show	VERB
fbem-11595	47	83	in	in	ADP
fbem-11595	47	84	table	table	NOUN
fbem-11595	47	85	3	3	NUM
fbem-11595	47	86	.	.	PUNCT
fbem-11595	47	87	table	table	NOUN
fbem-11595	47	88	3	3	NUM
fbem-11595	47	89	.	.	PUNCT
fbem-11595	47	90	detailed	detailed	ADJ
fbem-11595	47	91	statement	statement	NOUN
fbem-11595	47	92	of	of	ADP
fbem-11595	47	93	real	real	ADJ
fbem-11595	47	94	estate	estate	NOUN
fbem-11595	47	95	development	development	NOUN
fbem-11595	47	96	costs	cost	NOUN
fbem-11595	47	97	(	(	PUNCT
fbem-11595	47	98	unit	unit	NOUN
fbem-11595	47	99	:	:	PUNCT
fbem-11595	47	100	rmb	rmb	NOUN
fbem-11595	47	101	)	)	PUNCT
fbem-11595	47	102	deduction	deduction	NOUN
fbem-11595	47	103	of	of	ADP
fbem-11595	47	104	project	project	NOUN
fbem-11595	47	105	amount	amount	NOUN
fbem-11595	47	106	land	land	NOUN
fbem-11595	47	107	acquisition	acquisition	NOUN
fbem-11595	47	108	and	and	CCONJ
fbem-11595	47	109	demolition	demolition	NOUN
fbem-11595	47	110	compensation	compensation	NOUN
fbem-11595	47	111	fee	fee	NOUN
fbem-11595	47	112	8,658.23	8,658.23	NUM
fbem-11595	47	113	construction	construction	NOUN
fbem-11595	47	114	and	and	CCONJ
fbem-11595	47	115	installation	installation	NOUN
fbem-11595	47	116	engineering	engineering	NOUN
fbem-11595	47	117	cost	cost	VERB
fbem-11595	47	118	162,133,415.00	162,133,415.00	NUM
fbem-11595	47	119	preliminary	preliminary	ADJ
fbem-11595	47	120	engineering	engineering	NOUN
fbem-11595	47	121	cost	cost	VERB
fbem-11595	47	122	4,125,807.23	4,125,807.23	NUM
fbem-11595	47	123	infrastructure	infrastructure	NOUN
fbem-11595	47	124	fee	fee	NOUN
fbem-11595	47	125	2,612,757.97	2,612,757.97	NUM
fbem-11595	47	126	public	public	ADJ
fbem-11595	47	127	supporting	support	VERB
fbem-11595	47	128	facilities	facility	NOUN
fbem-11595	47	129	fee	fee	NOUN
fbem-11595	47	130	3,383,749.70	3,383,749.70	NUM
fbem-11595	47	131	indirect	indirect	ADJ
fbem-11595	47	132	development	development	NOUN
fbem-11595	47	133	costs	cost	VERB
fbem-11595	47	134	2,814,375.67	2,814,375.67	NUM
fbem-11595	47	135	total	total	NOUN
fbem-11595	47	136	175,078,763.80	175,078,763.80	NUM
fbem-11595	47	137	②j	②j	NOUN
fbem-11595	47	138	real	real	ADJ
fbem-11595	47	139	estate	estate	NOUN
fbem-11595	47	140	company	company	NOUN
fbem-11595	47	141	is	be	AUX
fbem-11595	47	142	unable	unable	ADJ
fbem-11595	47	143	to	to	PART
fbem-11595	47	144	accurately	accurately	ADV
fbem-11595	47	145	calculate	calculate	VERB
fbem-11595	47	146	the	the	DET
fbem-11595	47	147	shared	share	VERB
fbem-11595	47	148	interest	interest	NOUN
fbem-11595	47	149	expenses	expense	NOUN
fbem-11595	47	150	and	and	CCONJ
fbem-11595	47	151	provide	provide	VERB
fbem-11595	47	152	corresponding	corresponding	ADJ
fbem-11595	47	153	proof	proof	NOUN
fbem-11595	47	154	.	.	PUNCT
fbem-11595	48	1	according	accord	VERB
fbem-11595	48	2	to	to	ADP
fbem-11595	48	3	the	the	DET
fbem-11595	48	4	temporary	temporary	ADJ
fbem-11595	48	5	regulations	regulation	NOUN
fbem-11595	48	6	,	,	PUNCT
fbem-11595	48	7	the	the	DET
fbem-11595	48	8	allowable	allowable	ADJ
fbem-11595	48	9	deduction	deduction	NOUN
fbem-11595	48	10	for	for	ADP
fbem-11595	48	11	real	real	ADJ
fbem-11595	48	12	estate	estate	NOUN
fbem-11595	48	13	development	development	NOUN
fbem-11595	48	14	expenses	expense	NOUN
fbem-11595	48	15	in	in	ADP
fbem-11595	48	16	this	this	DET
fbem-11595	48	17	case	case	NOUN
fbem-11595	48	18	is	be	AUX
fbem-11595	48	19	10	10	NUM
fbem-11595	48	20	%	%	NOUN
fbem-11595	48	21	of	of	ADP
fbem-11595	48	22	the	the	DET
fbem-11595	48	23	sum	sum	NOUN
fbem-11595	48	24	of	of	ADP
fbem-11595	48	25	the	the	DET
fbem-11595	48	26	land	land	NOUN
fbem-11595	48	27	use	use	VERB
fbem-11595	48	28	right	right	ADJ
fbem-11595	48	29	amount	amount	NOUN
fbem-11595	48	30	and	and	CCONJ
fbem-11595	48	31	the	the	DET
fbem-11595	48	32	real	real	ADJ
fbem-11595	48	33	estate	estate	NOUN
fbem-11595	48	34	development	development	NOUN
fbem-11595	48	35	costs	cost	NOUN
fbem-11595	48	36	.	.	PUNCT
fbem-11595	49	1	therefore	therefore	ADV
fbem-11595	49	2	,	,	PUNCT
fbem-11595	49	3	the	the	DET
fbem-11595	49	4	real	real	ADJ
fbem-11595	49	5	estate	estate	NOUN
fbem-11595	49	6	development	development	NOUN
fbem-11595	49	7	cost	cost	NOUN
fbem-11595	49	8	of	of	ADP
fbem-11595	49	9	this	this	DET
fbem-11595	49	10	project	project	NOUN
fbem-11595	49	11	is	be	AUX
fbem-11595	49	12	175078763.80	175078763.80	NUM
fbem-11595	49	13	*	*	SYM
fbem-11595	49	14	10%=175078776.38	10%=175078776.38	NUM
fbem-11595	49	15	yuan	yuan	NOUN
fbem-11595	49	16	.	.	PUNCT
fbem-11595	50	1	③the	③the	DET
fbem-11595	50	2	tax	tax	NOUN
fbem-11595	50	3	related	relate	VERB
fbem-11595	50	4	to	to	ADP
fbem-11595	50	5	the	the	DET
fbem-11595	50	6	transfer	transfer	NOUN
fbem-11595	50	7	of	of	ADP
fbem-11595	50	8	real	real	ADJ
fbem-11595	50	9	estate	estate	NOUN
fbem-11595	50	10	in	in	ADP
fbem-11595	50	11	this	this	DET
fbem-11595	50	12	project	project	NOUN
fbem-11595	50	13	is	be	AUX
fbem-11595	50	14	2111274.23	2111274.23	NUM
fbem-11595	50	15	yuan	yuan	NOUN
fbem-11595	50	16	.	.	PUNCT
fbem-11595	51	1	④other	④other	DET
fbem-11595	51	2	deduction	deduction	NOUN
fbem-11595	51	3	items	item	NOUN
fbem-11595	51	4	:	:	PUNCT
fbem-11595	51	5	175078763.80	175078763.80	NUM
fbem-11595	51	6	*	*	PUNCT
fbem-11595	51	7	20%=35015752.75	20%=35015752.75	NUM
fbem-11595	51	8	yuan	yuan	NOUN
fbem-11595	51	9	.	.	PUNCT
fbem-11595	52	1	in	in	ADP
fbem-11595	52	2	the	the	DET
fbem-11595	52	3	end	end	NOUN
fbem-11595	52	4	,	,	PUNCT
fbem-11595	52	5	j	j	PROPN
fbem-11595	52	6	real	real	ADJ
fbem-11595	52	7	estate	estate	NOUN
fbem-11595	52	8	company	company	NOUN
fbem-11595	52	9	reported	report	VERB
fbem-11595	52	10	the	the	DET
fbem-11595	52	11	liquidation	liquidation	NOUN
fbem-11595	52	12	results	result	NOUN
fbem-11595	52	13	to	to	ADP
fbem-11595	52	14	the	the	DET
fbem-11595	52	15	tax	tax	NOUN
fbem-11595	52	16	authorities	authority	NOUN
fbem-11595	52	17	and	and	CCONJ
fbem-11595	52	18	still	still	ADV
fbem-11595	52	19	needs	need	VERB
fbem-11595	52	20	to	to	PART
fbem-11595	52	21	pay	pay	VERB
fbem-11595	52	22	a	a	DET
fbem-11595	52	23	supplementary	supplementary	ADJ
fbem-11595	52	24	land	land	NOUN
fbem-11595	52	25	value	value	NOUN
fbem-11595	52	26	-	-	PUNCT
fbem-11595	52	27	added	add	VERB
fbem-11595	52	28	tax	tax	NOUN
fbem-11595	52	29	of	of	ADP
fbem-11595	52	30	4570680.28	4570680.28	NUM
fbem-11595	52	31	yuan	yuan	NOUN
fbem-11595	52	32	.	.	PUNCT
fbem-11595	53	1	10	10	NUM
fbem-11595	53	2	2.2	2.2	NUM
fbem-11595	53	3	.	.	PUNCT
fbem-11595	54	1	liquidation	liquidation	NOUN
fbem-11595	54	2	review	review	NOUN
fbem-11595	54	3	by	by	ADP
fbem-11595	54	4	tax	tax	NOUN
fbem-11595	54	5	authorities	authority	NOUN
fbem-11595	54	6	(	(	PUNCT
fbem-11595	54	7	1	1	X
fbem-11595	54	8	)	)	PUNCT
fbem-11595	54	9	the	the	DET
fbem-11595	54	10	inspection	inspection	NOUN
fbem-11595	54	11	of	of	ADP
fbem-11595	54	12	the	the	DET
fbem-11595	54	13	liquidation	liquidation	NOUN
fbem-11595	54	14	materials	material	NOUN
fbem-11595	54	15	submitted	submit	VERB
fbem-11595	54	16	by	by	ADP
fbem-11595	54	17	the	the	DET
fbem-11595	54	18	company	company	NOUN
fbem-11595	54	19	is	be	AUX
fbem-11595	54	20	a	a	DET
fbem-11595	54	21	prerequisite	prerequisite	NOUN
fbem-11595	54	22	for	for	SCONJ
fbem-11595	54	23	the	the	DET
fbem-11595	54	24	tax	tax	NOUN
fbem-11595	54	25	authorities	authority	NOUN
fbem-11595	54	26	to	to	PART
fbem-11595	54	27	conduct	conduct	VERB
fbem-11595	54	28	review	review	NOUN
fbem-11595	54	29	and	and	CCONJ
fbem-11595	54	30	liquidation	liquidation	NOUN
fbem-11595	54	31	.	.	PUNCT
fbem-11595	55	1	once	once	SCONJ
fbem-11595	55	2	the	the	DET
fbem-11595	55	3	tax	tax	NOUN
fbem-11595	55	4	authorities	authority	NOUN
fbem-11595	55	5	discover	discover	VERB
fbem-11595	55	6	that	that	SCONJ
fbem-11595	55	7	the	the	DET
fbem-11595	55	8	materials	material	NOUN
fbem-11595	55	9	are	be	AUX
fbem-11595	55	10	incomplete	incomplete	ADJ
fbem-11595	55	11	,	,	PUNCT
fbem-11595	55	12	they	they	PRON
fbem-11595	55	13	will	will	AUX
fbem-11595	55	14	not	not	PART
fbem-11595	55	15	proceed	proceed	VERB
fbem-11595	55	16	to	to	ADP
fbem-11595	55	17	the	the	DET
fbem-11595	55	18	next	next	ADJ
fbem-11595	55	19	review	review	NOUN
fbem-11595	55	20	process	process	NOUN
fbem-11595	55	21	.	.	PUNCT
fbem-11595	56	1	the	the	DET
fbem-11595	56	2	tax	tax	NOUN
fbem-11595	56	3	authorities	authority	NOUN
fbem-11595	56	4	will	will	AUX
fbem-11595	56	5	return	return	VERB
fbem-11595	56	6	the	the	DET
fbem-11595	56	7	declaration	declaration	NOUN
fbem-11595	56	8	materials	material	NOUN
fbem-11595	56	9	and	and	CCONJ
fbem-11595	56	10	require	require	VERB
fbem-11595	56	11	the	the	DET
fbem-11595	56	12	enterprise	enterprise	NOUN
fbem-11595	56	13	to	to	PART
fbem-11595	56	14	supplement	supplement	VERB
fbem-11595	56	15	and	and	CCONJ
fbem-11595	56	16	correct	correct	VERB
fbem-11595	56	17	them	they	PRON
fbem-11595	56	18	before	before	ADP
fbem-11595	56	19	proceeding	proceed	VERB
fbem-11595	56	20	with	with	ADP
fbem-11595	56	21	the	the	DET
fbem-11595	56	22	review	review	NOUN
fbem-11595	56	23	process	process	NOUN
fbem-11595	56	24	.	.	PUNCT
fbem-11595	57	1	after	after	ADP
fbem-11595	57	2	receiving	receive	VERB
fbem-11595	57	3	the	the	DET
fbem-11595	57	4	liquidation	liquidation	NOUN
fbem-11595	57	5	materials	material	NOUN
fbem-11595	57	6	submitted	submit	VERB
fbem-11595	57	7	by	by	ADP
fbem-11595	57	8	j	j	PROPN
fbem-11595	57	9	real	real	ADJ
fbem-11595	57	10	estate	estate	NOUN
fbem-11595	57	11	company	company	NOUN
fbem-11595	57	12	,	,	PUNCT
fbem-11595	57	13	the	the	DET
fbem-11595	57	14	tax	tax	NOUN
fbem-11595	57	15	authorities	authority	NOUN
fbem-11595	57	16	found	find	VERB
fbem-11595	57	17	that	that	SCONJ
fbem-11595	57	18	the	the	DET
fbem-11595	57	19	materials	material	NOUN
fbem-11595	57	20	were	be	AUX
fbem-11595	57	21	incomplete	incomplete	ADJ
fbem-11595	57	22	and	and	CCONJ
fbem-11595	57	23	requested	request	VERB
fbem-11595	57	24	j	j	PROPN
fbem-11595	57	25	real	real	ADJ
fbem-11595	57	26	estate	estate	NOUN
fbem-11595	57	27	company	company	NOUN
fbem-11595	57	28	to	to	PART
fbem-11595	57	29	supplement	supplement	VERB
fbem-11595	57	30	the	the	DET
fbem-11595	57	31	following	follow	VERB
fbem-11595	57	32	materials	material	NOUN
fbem-11595	57	33	:	:	PUNCT
fbem-11595	57	34	①detailed	①detailed	ADJ
fbem-11595	57	35	tax	tax	NOUN
fbem-11595	57	36	payment	payment	NOUN
fbem-11595	57	37	schedule	schedule	NOUN
fbem-11595	57	38	for	for	ADP
fbem-11595	57	39	development	development	NOUN
fbem-11595	57	40	projects	project	NOUN
fbem-11595	57	41	,	,	PUNCT
fbem-11595	57	42	such	such	ADJ
fbem-11595	57	43	as	as	ADP
fbem-11595	57	44	business	business	NOUN
fbem-11595	57	45	tax	tax	NOUN
fbem-11595	57	46	,	,	PUNCT
fbem-11595	57	47	value	value	NOUN
fbem-11595	57	48	-	-	PUNCT
fbem-11595	57	49	added	add	VERB
fbem-11595	57	50	tax	tax	NOUN
fbem-11595	57	51	,	,	PUNCT
fbem-11595	57	52	and	and	CCONJ
fbem-11595	57	53	urban	urban	ADJ
fbem-11595	57	54	construction	construction	NOUN
fbem-11595	57	55	tax	tax	NOUN
fbem-11595	57	56	.	.	PUNCT
fbem-11595	58	1	②detailed	②detaile	VERB
fbem-11595	58	2	sales	sale	NOUN
fbem-11595	58	3	breakdown	breakdown	NOUN
fbem-11595	58	4	of	of	ADP
fbem-11595	58	5	commercial	commercial	ADJ
fbem-11595	58	6	housing	housing	NOUN
fbem-11595	58	7	.	.	PUNCT
fbem-11595	59	1	(	(	PUNCT
fbem-11595	59	2	2	2	X
fbem-11595	59	3	)	)	PUNCT
fbem-11595	59	4	there	there	PRON
fbem-11595	59	5	is	be	VERB
fbem-11595	59	6	a	a	DET
fbem-11595	59	7	discrepancy	discrepancy	NOUN
fbem-11595	59	8	between	between	ADP
fbem-11595	59	9	the	the	DET
fbem-11595	59	10	liquidation	liquidation	NOUN
fbem-11595	59	11	declaration	declaration	NOUN
fbem-11595	59	12	of	of	ADP
fbem-11595	59	13	j	j	PROPN
fbem-11595	59	14	real	real	ADJ
fbem-11595	59	15	estate	estate	NOUN
fbem-11595	59	16	company	company	NOUN
fbem-11595	59	17	and	and	CCONJ
fbem-11595	59	18	the	the	DET
fbem-11595	59	19	final	final	ADJ
fbem-11595	59	20	calculation	calculation	NOUN
fbem-11595	59	21	of	of	ADP
fbem-11595	59	22	sales	sale	NOUN
fbem-11595	59	23	revenue	revenue	NOUN
fbem-11595	59	24	by	by	ADP
fbem-11595	59	25	the	the	DET
fbem-11595	59	26	tax	tax	NOUN
fbem-11595	59	27	bureau	bureau	NOUN
fbem-11595	59	28	,	,	PUNCT
fbem-11595	59	29	as	as	SCONJ
fbem-11595	59	30	shown	show	VERB
fbem-11595	59	31	in	in	ADP
fbem-11595	59	32	table	table	NOUN
fbem-11595	59	33	3	3	NUM
fbem-11595	59	34	-	-	SYM
fbem-11595	59	35	5	5	NUM
fbem-11595	59	36	.	.	PUNCT
fbem-11595	60	1	the	the	DET
fbem-11595	60	2	liquidation	liquidation	NOUN
fbem-11595	60	3	declaration	declaration	NOUN
fbem-11595	60	4	of	of	ADP
fbem-11595	60	5	the	the	DET
fbem-11595	60	6	company	company	NOUN
fbem-11595	60	7	is	be	AUX
fbem-11595	60	8	277220817.22	277220817.22	NUM
fbem-11595	60	9	yuan	yuan	NOUN
fbem-11595	60	10	,	,	PUNCT
fbem-11595	60	11	while	while	SCONJ
fbem-11595	60	12	the	the	DET
fbem-11595	60	13	final	final	ADJ
fbem-11595	60	14	calculation	calculation	NOUN
fbem-11595	60	15	by	by	ADP
fbem-11595	60	16	the	the	DET
fbem-11595	60	17	tax	tax	NOUN
fbem-11595	60	18	bureau	bureau	NOUN
fbem-11595	60	19	is	be	AUX
fbem-11595	60	20	279625817.22	279625817.22	NUM
fbem-11595	60	21	yuan	yuan	NOUN
fbem-11595	60	22	,	,	PUNCT
fbem-11595	60	23	as	as	SCONJ
fbem-11595	60	24	shown	show	VERB
fbem-11595	60	25	in	in	ADP
fbem-11595	60	26	table	table	NOUN
fbem-11595	60	27	4	4	NUM
fbem-11595	60	28	.	.	PUNCT
fbem-11595	60	29	table	table	NOUN
fbem-11595	60	30	4	4	NUM
fbem-11595	60	31	.	.	PUNCT
fbem-11595	60	32	adjusted	adjust	VERB
fbem-11595	60	33	sales	sale	NOUN
fbem-11595	60	34	revenue	revenue	NOUN
fbem-11595	60	35	amount	amount	NOUN
fbem-11595	60	36	approved	approve	VERB
fbem-11595	60	37	by	by	ADP
fbem-11595	60	38	tax	tax	NOUN
fbem-11595	60	39	authorities	authority	NOUN
fbem-11595	60	40	(	(	PUNCT
fbem-11595	60	41	unit	unit	NOUN
fbem-11595	60	42	:	:	PUNCT
fbem-11595	60	43	rmb	rmb	NOUN
fbem-11595	60	44	)	)	PUNCT
fbem-11595	60	45	project	project	NOUN
fbem-11595	60	46	sales	sale	NOUN
fbem-11595	60	47	revenue	revenue	NOUN
fbem-11595	60	48	amount	amount	NOUN
fbem-11595	60	49	declaration	declaration	NOUN
fbem-11595	60	50	number	number	NOUN
fbem-11595	60	51	adjustment	adjustment	NOUN
fbem-11595	60	52	and	and	CCONJ
fbem-11595	60	53	real	real	ADJ
fbem-11595	60	54	number	number	NOUN
fbem-11595	60	55	kernel	kernel	NOUN
fbem-11595	60	56	real	real	ADJ
fbem-11595	60	57	number	number	NOUN
fbem-11595	60	58	ordinary	ordinary	ADJ
fbem-11595	60	59	residential	residential	ADJ
fbem-11595	60	60	buildings	building	NOUN
fbem-11595	60	61	200,853,835.68	200,853,835.68	NUM
fbem-11595	60	62	1,965,000.00	1,965,000.00	NUM
fbem-11595	60	63	202,818,835.68	202,818,835.68	NUM
fbem-11595	60	64	non	non	ADJ
fbem-11595	60	65	ordinary	ordinary	ADJ
fbem-11595	60	66	residential	residential	ADJ
fbem-11595	60	67	14,691,513.38	14,691,513.38	NUM
fbem-11595	60	68	440,000.00	440,000.00	NUM
fbem-11595	60	69	15,131,513.38	15,131,513.38	NUM
fbem-11595	60	70	other	other	ADJ
fbem-11595	60	71	types	type	NOUN
fbem-11595	60	72	of	of	ADP
fbem-11595	60	73	real	real	ADJ
fbem-11595	60	74	estate	estate	NOUN
fbem-11595	60	75	61,675,468.16	61,675,468.16	NUM
fbem-11595	60	76	61,675,468.16	61,675,468.16	NUM
fbem-11595	60	77	total	total	ADJ
fbem-11595	60	78	277,220,817.22	277,220,817.22	NUM
fbem-11595	60	79	2,405,000.00	2,405,000.00	NUM
fbem-11595	60	80	279,625,817.22	279,625,817.22	NUM
fbem-11595	60	81	the	the	DET
fbem-11595	60	82	income	income	NOUN
fbem-11595	60	83	discrepancy	discrepancy	NOUN
fbem-11595	60	84	between	between	ADP
fbem-11595	60	85	j	j	PROPN
fbem-11595	60	86	real	real	ADJ
fbem-11595	60	87	estate	estate	NOUN
fbem-11595	60	88	company	company	NOUN
fbem-11595	60	89	's	's	PART
fbem-11595	60	90	self	self	NOUN
fbem-11595	60	91	liquidation	liquidation	NOUN
fbem-11595	60	92	declaration	declaration	NOUN
fbem-11595	60	93	and	and	CCONJ
fbem-11595	60	94	the	the	DET
fbem-11595	60	95	final	final	ADJ
fbem-11595	60	96	accounting	accounting	NOUN
fbem-11595	60	97	by	by	ADP
fbem-11595	60	98	the	the	DET
fbem-11595	60	99	tax	tax	NOUN
fbem-11595	60	100	bureau	bureau	NOUN
fbem-11595	60	101	is	be	AUX
fbem-11595	60	102	mainly	mainly	ADV
fbem-11595	60	103	caused	cause	VERB
fbem-11595	60	104	by	by	ADP
fbem-11595	60	105	the	the	DET
fbem-11595	60	106	following	follow	VERB
fbem-11595	60	107	situations	situation	NOUN
fbem-11595	60	108	:	:	PUNCT
fbem-11595	60	109	①undercounting	①undercounte	VERB
fbem-11595	60	110	income	income	NOUN
fbem-11595	60	111	during	during	ADP
fbem-11595	60	112	the	the	DET
fbem-11595	60	113	pre	pre	ADJ
fbem-11595	60	114	-	-	ADJ
fbem-11595	60	115	sale	sale	ADJ
fbem-11595	60	116	period	period	NOUN
fbem-11595	60	117	,	,	PUNCT
fbem-11595	60	118	j	j	PROPN
fbem-11595	60	119	real	real	ADJ
fbem-11595	60	120	estate	estate	NOUN
fbem-11595	60	121	company	company	NOUN
fbem-11595	60	122	collected	collect	VERB
fbem-11595	60	123	a	a	DET
fbem-11595	60	124	total	total	ADJ
fbem-11595	60	125	deposit	deposit	NOUN
fbem-11595	60	126	of	of	ADP
fbem-11595	60	127	2	2	NUM
fbem-11595	60	128	million	million	NUM
fbem-11595	60	129	yuan	yuan	NOUN
fbem-11595	60	130	from	from	ADP
fbem-11595	60	131	intended	intended	ADJ
fbem-11595	60	132	customers	customer	NOUN
fbem-11595	60	133	,	,	PUNCT
fbem-11595	60	134	including	include	VERB
fbem-11595	60	135	1.6	1.6	NUM
fbem-11595	60	136	million	million	NUM
fbem-11595	60	137	yuan	yuan	NOUN
fbem-11595	60	138	for	for	ADP
fbem-11595	60	139	ordinary	ordinary	ADJ
fbem-11595	60	140	residential	residential	ADJ
fbem-11595	60	141	properties	property	NOUN
fbem-11595	60	142	and	and	CCONJ
fbem-11595	60	143	400000	400000	NUM
fbem-11595	60	144	yuan	yuan	NOUN
fbem-11595	60	145	for	for	ADP
fbem-11595	60	146	non	non	PRON
fbem-11595	60	147	ordinary	ordinary	ADJ
fbem-11595	60	148	residential	residential	ADJ
fbem-11595	60	149	properties	property	NOUN
fbem-11595	60	150	.	.	PUNCT
fbem-11595	61	1	j	j	PROPN
fbem-11595	61	2	real	real	ADJ
fbem-11595	61	3	estate	estate	NOUN
fbem-11595	61	4	company	company	NOUN
fbem-11595	61	5	did	do	AUX
fbem-11595	61	6	not	not	PART
fbem-11595	61	7	make	make	VERB
fbem-11595	61	8	advance	advance	NOUN
fbem-11595	61	9	payment	payment	NOUN
fbem-11595	61	10	for	for	ADP
fbem-11595	61	11	the	the	DET
fbem-11595	61	12	property	property	NOUN
fbem-11595	61	13	when	when	SCONJ
fbem-11595	61	14	collecting	collect	VERB
fbem-11595	61	15	it	it	PRON
fbem-11595	61	16	,	,	PUNCT
fbem-11595	61	17	and	and	CCONJ
fbem-11595	61	18	did	do	AUX
fbem-11595	61	19	not	not	PART
fbem-11595	61	20	include	include	VERB
fbem-11595	61	21	this	this	DET
fbem-11595	61	22	2	2	NUM
fbem-11595	61	23	million	million	NUM
fbem-11595	61	24	yuan	yuan	NOUN
fbem-11595	61	25	in	in	ADP
fbem-11595	61	26	the	the	DET
fbem-11595	61	27	sales	sale	NOUN
fbem-11595	61	28	revenue	revenue	NOUN
fbem-11595	61	29	of	of	ADP
fbem-11595	61	30	the	the	DET
fbem-11595	61	31	project	project	NOUN
fbem-11595	61	32	.	.	PUNCT
fbem-11595	62	1	however	however	ADV
fbem-11595	62	2	,	,	PUNCT
fbem-11595	62	3	the	the	DET
fbem-11595	62	4	deposit	deposit	NOUN
fbem-11595	62	5	and	and	CCONJ
fbem-11595	62	6	sincerity	sincerity	NOUN
fbem-11595	62	7	deposit	deposit	NOUN
fbem-11595	62	8	collected	collect	VERB
fbem-11595	62	9	are	be	AUX
fbem-11595	62	10	essentially	essentially	ADV
fbem-11595	62	11	part	part	NOUN
fbem-11595	62	12	of	of	ADP
fbem-11595	62	13	the	the	DET
fbem-11595	62	14	total	total	ADJ
fbem-11595	62	15	price	price	NOUN
fbem-11595	62	16	of	of	ADP
fbem-11595	62	17	the	the	DET
fbem-11595	62	18	transferred	transfer	VERB
fbem-11595	62	19	real	real	ADJ
fbem-11595	62	20	estate	estate	NOUN
fbem-11595	62	21	.	.	PUNCT
fbem-11595	63	1	therefore	therefore	ADV
fbem-11595	63	2	,	,	PUNCT
fbem-11595	63	3	when	when	SCONJ
fbem-11595	63	4	consumers	consumer	NOUN
fbem-11595	63	5	pay	pay	VERB
fbem-11595	63	6	the	the	DET
fbem-11595	63	7	company	company	NOUN
fbem-11595	63	8	for	for	ADP
fbem-11595	63	9	the	the	DET
fbem-11595	63	10	project	project	NOUN
fbem-11595	63	11	,	,	PUNCT
fbem-11595	63	12	they	they	PRON
fbem-11595	63	13	need	need	VERB
fbem-11595	63	14	to	to	PART
fbem-11595	63	15	include	include	VERB
fbem-11595	63	16	it	it	PRON
fbem-11595	63	17	in	in	ADP
fbem-11595	63	18	the	the	DET
fbem-11595	63	19	sales	sale	NOUN
fbem-11595	63	20	revenue	revenue	NOUN
fbem-11595	63	21	.	.	PUNCT
fbem-11595	64	1	the	the	DET
fbem-11595	64	2	payment	payment	NOUN
fbem-11595	64	3	for	for	ADP
fbem-11595	64	4	room	room	NOUN
fbem-11595	64	5	1001	1001	NUM
fbem-11595	64	6	of	of	ADP
fbem-11595	64	7	unit	unit	NOUN
fbem-11595	64	8	1	1	NUM
fbem-11595	64	9	was	be	AUX
fbem-11595	64	10	not	not	PART
fbem-11595	64	11	made	make	VERB
fbem-11595	64	12	as	as	SCONJ
fbem-11595	64	13	agreed	agree	VERB
fbem-11595	64	14	in	in	ADP
fbem-11595	64	15	the	the	DET
fbem-11595	64	16	contract	contract	NOUN
fbem-11595	64	17	.	.	PUNCT
fbem-11595	65	1	due	due	ADP
fbem-11595	65	2	to	to	ADP
fbem-11595	65	3	the	the	DET
fbem-11595	65	4	delayed	delay	VERB
fbem-11595	65	5	delivery	delivery	NOUN
fbem-11595	65	6	,	,	PUNCT
fbem-11595	65	7	j	j	PROPN
fbem-11595	65	8	real	real	ADJ
fbem-11595	65	9	estate	estate	NOUN
fbem-11595	65	10	company	company	NOUN
fbem-11595	65	11	charged	charge	VERB
fbem-11595	65	12	a	a	DET
fbem-11595	65	13	penalty	penalty	NOUN
fbem-11595	65	14	of	of	ADP
fbem-11595	65	15	5000.00	5000.00	NUM
fbem-11595	65	16	yuan	yuan	NOUN
fbem-11595	65	17	and	and	CCONJ
fbem-11595	65	18	included	include	VERB
fbem-11595	65	19	this	this	DET
fbem-11595	65	20	penalty	penalty	NOUN
fbem-11595	65	21	in	in	ADP
fbem-11595	65	22	non	non	ADJ
fbem-11595	65	23	operating	operate	VERB
fbem-11595	65	24	income	income	NOUN
fbem-11595	65	25	,	,	PUNCT
fbem-11595	65	26	not	not	PART
fbem-11595	65	27	sales	sale	NOUN
fbem-11595	65	28	income	income	NOUN
fbem-11595	65	29	.	.	PUNCT
fbem-11595	66	1	according	accord	VERB
fbem-11595	66	2	to	to	ADP
fbem-11595	66	3	relevant	relevant	ADJ
fbem-11595	66	4	documents	document	NOUN
fbem-11595	66	5	,	,	PUNCT
fbem-11595	66	6	the	the	DET
fbem-11595	66	7	liquidated	liquidate	VERB
fbem-11595	66	8	damages	damage	NOUN
fbem-11595	66	9	collected	collect	VERB
fbem-11595	66	10	by	by	ADP
fbem-11595	66	11	the	the	DET
fbem-11595	66	12	company	company	NOUN
fbem-11595	66	13	and	and	CCONJ
fbem-11595	66	14	consumers	consumer	NOUN
fbem-11595	66	15	due	due	ADJ
fbem-11595	66	16	to	to	ADP
fbem-11595	66	17	delayed	delay	VERB
fbem-11595	66	18	payment	payment	NOUN
fbem-11595	66	19	of	of	ADP
fbem-11595	66	20	the	the	DET
fbem-11595	66	21	property	property	NOUN
fbem-11595	66	22	shall	shall	AUX
fbem-11595	66	23	be	be	AUX
fbem-11595	66	24	considered	consider	VERB
fbem-11595	66	25	as	as	ADP
fbem-11595	66	26	economic	economic	ADJ
fbem-11595	66	27	benefits	benefit	NOUN
fbem-11595	66	28	related	relate	VERB
fbem-11595	66	29	to	to	ADP
fbem-11595	66	30	the	the	DET
fbem-11595	66	31	transfer	transfer	NOUN
fbem-11595	66	32	of	of	ADP
fbem-11595	66	33	real	real	ADJ
fbem-11595	66	34	estate	estate	NOUN
fbem-11595	66	35	and	and	CCONJ
fbem-11595	66	36	shall	shall	AUX
fbem-11595	66	37	be	be	AUX
fbem-11595	66	38	included	include	VERB
fbem-11595	66	39	in	in	ADP
fbem-11595	66	40	the	the	DET
fbem-11595	66	41	sales	sale	NOUN
fbem-11595	66	42	revenue	revenue	NOUN
fbem-11595	66	43	as	as	ADP
fbem-11595	66	44	part	part	NOUN
fbem-11595	66	45	of	of	ADP
fbem-11595	66	46	the	the	DET
fbem-11595	66	47	property	property	NOUN
fbem-11595	66	48	payment	payment	NOUN
fbem-11595	66	49	;	;	PUNCT
fbem-11595	66	50	if	if	SCONJ
fbem-11595	66	51	the	the	DET
fbem-11595	66	52	consumer	consumer	NOUN
fbem-11595	66	53	unilaterally	unilaterally	ADV
fbem-11595	66	54	breaches	breach	VERB
fbem-11595	66	55	the	the	DET
fbem-11595	66	56	contract	contract	NOUN
fbem-11595	66	57	,	,	PUNCT
fbem-11595	66	58	the	the	DET
fbem-11595	66	59	penalty	penalty	NOUN
fbem-11595	66	60	charged	charge	VERB
fbem-11595	66	61	by	by	ADP
fbem-11595	66	62	the	the	DET
fbem-11595	66	63	company	company	NOUN
fbem-11595	66	64	shall	shall	AUX
fbem-11595	66	65	be	be	AUX
fbem-11595	66	66	included	include	VERB
fbem-11595	66	67	in	in	ADP
fbem-11595	66	68	the	the	DET
fbem-11595	66	69	non	non	ADJ
fbem-11595	66	70	operating	operate	VERB
fbem-11595	66	71	income	income	NOUN
fbem-11595	66	72	.	.	PUNCT
fbem-11595	67	1	therefore	therefore	ADV
fbem-11595	67	2	,	,	PUNCT
fbem-11595	67	3	the	the	DET
fbem-11595	67	4	penalty	penalty	NOUN
fbem-11595	67	5	charged	charge	VERB
fbem-11595	67	6	for	for	ADP
fbem-11595	67	7	charging	charge	VERB
fbem-11595	67	8	1001	1001	NUM
fbem-11595	67	9	rooms	room	NOUN
fbem-11595	67	10	per	per	ADP
fbem-11595	67	11	unit	unit	NOUN
fbem-11595	67	12	should	should	AUX
fbem-11595	67	13	be	be	AUX
fbem-11595	67	14	included	include	VERB
fbem-11595	67	15	in	in	ADP
fbem-11595	67	16	sales	sale	NOUN
fbem-11595	67	17	revenue	revenue	NOUN
fbem-11595	67	18	.	.	PUNCT
fbem-11595	68	1	②regardless	②regardless	NUM
fbem-11595	68	2	of	of	ADP
fbem-11595	68	3	income	income	NOUN
fbem-11595	68	4	,	,	PUNCT
fbem-11595	68	5	the	the	DET
fbem-11595	68	6	project	project	NOUN
fbem-11595	68	7	may	may	AUX
fbem-11595	68	8	have	have	AUX
fbem-11595	68	9	been	be	AUX
fbem-11595	68	10	offset	offset	VERB
fbem-11595	68	11	by	by	ADP
fbem-11595	68	12	housing	housing	NOUN
fbem-11595	68	13	funds	fund	NOUN
fbem-11595	68	14	,	,	PUNCT
fbem-11595	68	15	and	and	CCONJ
fbem-11595	68	16	a	a	DET
fbem-11595	68	17	portion	portion	NOUN
fbem-11595	68	18	of	of	ADP
fbem-11595	68	19	the	the	DET
fbem-11595	68	20	housing	housing	NOUN
fbem-11595	68	21	funds	fund	NOUN
fbem-11595	68	22	will	will	AUX
fbem-11595	68	23	be	be	AUX
fbem-11595	68	24	directly	directly	ADV
fbem-11595	68	25	paid	pay	VERB
fbem-11595	68	26	to	to	ADP
fbem-11595	68	27	the	the	DET
fbem-11595	68	28	contractor	contractor	NOUN
fbem-11595	68	29	as	as	ADP
fbem-11595	68	30	construction	construction	NOUN
fbem-11595	68	31	funds	fund	NOUN
fbem-11595	68	32	.	.	PUNCT
fbem-11595	69	1	wang	wang	PROPN
fbem-11595	69	2	,	,	PUNCT
fbem-11595	69	3	who	who	PRON
fbem-11595	69	4	undertook	undertake	VERB
fbem-11595	69	5	the	the	DET
fbem-11595	69	6	exterior	exterior	ADJ
fbem-11595	69	7	wall	wall	NOUN
fbem-11595	69	8	decoration	decoration	NOUN
fbem-11595	69	9	project	project	NOUN
fbem-11595	69	10	of	of	ADP
fbem-11595	69	11	the	the	DET
fbem-11595	69	12	project	project	NOUN
fbem-11595	69	13	,	,	PUNCT
fbem-11595	69	14	did	do	AUX
fbem-11595	69	15	not	not	PART
fbem-11595	69	16	make	make	VERB
fbem-11595	69	17	any	any	DET
fbem-11595	69	18	payment	payment	NOUN
fbem-11595	69	19	to	to	ADP
fbem-11595	69	20	him	he	PRON
fbem-11595	69	21	during	during	ADP
fbem-11595	69	22	the	the	DET
fbem-11595	69	23	settlement	settlement	NOUN
fbem-11595	69	24	of	of	ADP
fbem-11595	69	25	the	the	DET
fbem-11595	69	26	project	project	NOUN
fbem-11595	69	27	,	,	PUNCT
fbem-11595	69	28	but	but	CCONJ
fbem-11595	69	29	instead	instead	ADV
fbem-11595	69	30	offset	offset	VERB
fbem-11595	69	31	the	the	DET
fbem-11595	69	32	400000.00	400000.00	NUM
fbem-11595	69	33	yuan	yuan	NOUN
fbem-11595	69	34	he	he	PRON
fbem-11595	69	35	paid	pay	VERB
fbem-11595	69	36	for	for	ADP
fbem-11595	69	37	the	the	DET
fbem-11595	69	38	purchase	purchase	NOUN
fbem-11595	69	39	of	of	ADP
fbem-11595	69	40	2	2	NUM
fbem-11595	69	41	-	-	SYM
fbem-11595	69	42	504	504	NUM
fbem-11595	69	43	and	and	CCONJ
fbem-11595	69	44	505	505	NUM
fbem-11595	69	45	houses	house	NOUN
fbem-11595	69	46	.	.	PUNCT
fbem-11595	70	1	directly	directly	ADV
fbem-11595	70	2	offset	offset	VERB
fbem-11595	70	3	accounts	account	NOUN
fbem-11595	70	4	payable	payable	ADJ
fbem-11595	70	5	in	in	ADP
fbem-11595	70	6	accounting	accounting	NOUN
fbem-11595	70	7	processing	processing	NOUN
fbem-11595	70	8	,	,	PUNCT
fbem-11595	70	9	without	without	ADP
fbem-11595	70	10	recording	record	VERB
fbem-11595	70	11	sales	sale	NOUN
fbem-11595	70	12	revenue	revenue	NOUN
fbem-11595	70	13	.	.	PUNCT
fbem-11595	71	1	but	but	CCONJ
fbem-11595	71	2	housing	housing	NOUN
fbem-11595	71	3	debt	debt	NOUN
fbem-11595	71	4	repayment	repayment	NOUN
fbem-11595	71	5	should	should	AUX
fbem-11595	71	6	also	also	ADV
fbem-11595	71	7	be	be	AUX
fbem-11595	71	8	included	include	VERB
fbem-11595	71	9	in	in	ADP
fbem-11595	71	10	sales	sale	NOUN
fbem-11595	71	11	revenue	revenue	NOUN
fbem-11595	71	12	.	.	PUNCT
fbem-11595	72	1	finally	finally	ADV
fbem-11595	72	2	,	,	PUNCT
fbem-11595	72	3	the	the	DET
fbem-11595	72	4	tax	tax	NOUN
fbem-11595	72	5	authorities	authority	NOUN
fbem-11595	72	6	increased	increase	VERB
fbem-11595	72	7	the	the	DET
fbem-11595	72	8	sales	sale	NOUN
fbem-11595	72	9	revenue	revenue	NOUN
fbem-11595	72	10	by	by	ADP
fbem-11595	72	11	2405000.00	2405000.00	NUM
fbem-11595	72	12	yuan	yuan	NOUN
fbem-11595	72	13	.	.	PUNCT
fbem-11595	73	1	(	(	PUNCT
fbem-11595	73	2	3	3	X
fbem-11595	73	3	)	)	PUNCT
fbem-11595	73	4	the	the	DET
fbem-11595	73	5	determination	determination	NOUN
fbem-11595	73	6	of	of	ADP
fbem-11595	73	7	the	the	DET
fbem-11595	73	8	deducted	deduct	VERB
fbem-11595	73	9	project	project	NOUN
fbem-11595	73	10	amount	amount	NOUN
fbem-11595	73	11	can	can	AUX
fbem-11595	73	12	reflect	reflect	VERB
fbem-11595	73	13	the	the	DET
fbem-11595	73	14	cost	cost	NOUN
fbem-11595	73	15	of	of	ADP
fbem-11595	73	16	a	a	DET
fbem-11595	73	17	project	project	NOUN
fbem-11595	73	18	in	in	ADP
fbem-11595	73	19	the	the	DET
fbem-11595	73	20	deducted	deduct	VERB
fbem-11595	73	21	project	project	NOUN
fbem-11595	73	22	amount	amount	NOUN
fbem-11595	73	23	of	of	ADP
fbem-11595	73	24	land	land	NOUN
fbem-11595	73	25	value	value	NOUN
fbem-11595	73	26	-	-	PUNCT
fbem-11595	73	27	added	add	VERB
fbem-11595	73	28	tax	tax	NOUN
fbem-11595	73	29	,	,	PUNCT
fbem-11595	73	30	and	and	CCONJ
fbem-11595	73	31	the	the	DET
fbem-11595	73	32	number	number	NOUN
fbem-11595	73	33	of	of	ADP
fbem-11595	73	34	deducted	deduct	VERB
fbem-11595	73	35	projects	project	NOUN
fbem-11595	73	36	can	can	AUX
fbem-11595	73	37	affect	affect	VERB
fbem-11595	73	38	the	the	DET
fbem-11595	73	39	value	value	NOUN
fbem-11595	73	40	-	-	PUNCT
fbem-11595	73	41	added	add	VERB
fbem-11595	73	42	amount	amount	NOUN
fbem-11595	73	43	of	of	ADP
fbem-11595	73	44	the	the	DET
fbem-11595	73	45	project	project	NOUN
fbem-11595	73	46	.	.	PUNCT
fbem-11595	74	1	however	however	ADV
fbem-11595	74	2	,	,	PUNCT
fbem-11595	74	3	deducted	deduct	VERB
fbem-11595	74	4	projects	project	NOUN
fbem-11595	74	5	often	often	ADV
fbem-11595	74	6	have	have	VERB
fbem-11595	74	7	complex	complex	ADJ
fbem-11595	74	8	information	information	NOUN
fbem-11595	74	9	and	and	CCONJ
fbem-11595	74	10	practical	practical	ADJ
fbem-11595	74	11	difficulties	difficulty	NOUN
fbem-11595	74	12	,	,	PUNCT
fbem-11595	74	13	making	make	VERB
fbem-11595	74	14	them	they	PRON
fbem-11595	74	15	the	the	DET
fbem-11595	74	16	focus	focus	NOUN
fbem-11595	74	17	and	and	CCONJ
fbem-11595	74	18	difficulty	difficulty	NOUN
fbem-11595	74	19	of	of	ADP
fbem-11595	74	20	land	land	NOUN
fbem-11595	74	21	value	value	NOUN
fbem-11595	74	22	-	-	PUNCT
fbem-11595	74	23	added	add	VERB
fbem-11595	74	24	tax	tax	NOUN
fbem-11595	74	25	liquidation	liquidation	NOUN
fbem-11595	74	26	.	.	PUNCT
fbem-11595	75	1	there	there	PRON
fbem-11595	75	2	is	be	VERB
fbem-11595	75	3	a	a	DET
fbem-11595	75	4	discrepancy	discrepancy	NOUN
fbem-11595	75	5	between	between	ADP
fbem-11595	75	6	the	the	DET
fbem-11595	75	7	self	self	NOUN
fbem-11595	75	8	liquidation	liquidation	NOUN
fbem-11595	75	9	declaration	declaration	NOUN
fbem-11595	75	10	of	of	ADP
fbem-11595	75	11	j	j	PROPN
fbem-11595	75	12	real	real	ADJ
fbem-11595	75	13	estate	estate	NOUN
fbem-11595	75	14	company	company	NOUN
fbem-11595	75	15	and	and	CCONJ
fbem-11595	75	16	the	the	DET
fbem-11595	75	17	final	final	ADJ
fbem-11595	75	18	accounting	accounting	NOUN
fbem-11595	75	19	of	of	ADP
fbem-11595	75	20	the	the	DET
fbem-11595	75	21	tax	tax	NOUN
fbem-11595	75	22	bureau	bureau	NOUN
fbem-11595	75	23	in	in	ADP
fbem-11595	75	24	the	the	DET
fbem-11595	75	25	verification	verification	NOUN
fbem-11595	75	26	of	of	ADP
fbem-11595	75	27	deduction	deduction	NOUN
fbem-11595	75	28	items	item	NOUN
fbem-11595	75	29	,	,	PUNCT
fbem-11595	75	30	as	as	SCONJ
fbem-11595	75	31	shown	show	VERB
fbem-11595	75	32	in	in	ADP
fbem-11595	75	33	table	table	NOUN
fbem-11595	75	34	5	5	NUM
fbem-11595	75	35	.	.	PUNCT
fbem-11595	76	1	the	the	DET
fbem-11595	76	2	company	company	NOUN
fbem-11595	76	3	's	's	PART
fbem-11595	76	4	liquidation	liquidation	NOUN
fbem-11595	76	5	declaration	declaration	NOUN
fbem-11595	76	6	is	be	AUX
fbem-11595	76	7	229713667.16	229713667.16	NUM
fbem-11595	76	8	yuan	yuan	NOUN
fbem-11595	76	9	,	,	PUNCT
fbem-11595	76	10	while	while	SCONJ
fbem-11595	76	11	the	the	DET
fbem-11595	76	12	final	final	ADJ
fbem-11595	76	13	accounting	accounting	NOUN
fbem-11595	76	14	of	of	ADP
fbem-11595	76	15	the	the	DET
fbem-11595	76	16	tax	tax	NOUN
fbem-11595	76	17	bureau	bureau	NOUN
fbem-11595	76	18	is	be	AUX
fbem-11595	76	19	183770933.73	183770933.73	NUM
fbem-11595	76	20	yuan	yuan	NOUN
fbem-11595	76	21	.	.	PUNCT
fbem-11595	77	1	table	table	NOUN
fbem-11595	77	2	5	5	NUM
fbem-11595	77	3	.	.	PUNCT
fbem-11595	77	4	adjustment	adjustment	NOUN
fbem-11595	77	5	table	table	NOUN
fbem-11595	77	6	for	for	ADP
fbem-11595	77	7	deduction	deduction	NOUN
fbem-11595	77	8	items	item	NOUN
fbem-11595	77	9	(	(	PUNCT
fbem-11595	77	10	unit	unit	NOUN
fbem-11595	77	11	:	:	PUNCT
fbem-11595	77	12	yuan	yuan	ADJ
fbem-11595	77	13	)	)	PUNCT
fbem-11595	77	14	project	project	NOUN
fbem-11595	77	15	sales	sale	NOUN
fbem-11595	77	16	revenue	revenue	NOUN
fbem-11595	77	17	amount	amount	NOUN
fbem-11595	77	18	declaration	declaration	NOUN
fbem-11595	77	19	number	number	NOUN
fbem-11595	77	20	adjustment	adjustment	NOUN
fbem-11595	77	21	and	and	CCONJ
fbem-11595	77	22	real	real	ADJ
fbem-11595	77	23	number	number	NOUN
fbem-11595	77	24	kernel	kernel	NOUN
fbem-11595	77	25	real	real	ADJ
fbem-11595	77	26	number	number	NOUN
fbem-11595	77	27	real	real	ADJ
fbem-11595	77	28	estate	estate	NOUN
fbem-11595	77	29	development	development	NOUN
fbem-11595	77	30	costs	cost	VERB
fbem-11595	77	31	175,078,763.80	175,078,763.80	NUM
fbem-11595	77	32	-35,340,564.18	-35,340,564.18	SYM
fbem-11595	77	33	139,738,199.62	139,738,199.62	NUM
fbem-11595	77	34	real	real	ADJ
fbem-11595	77	35	estate	estate	NOUN
fbem-11595	77	36	development	development	NOUN
fbem-11595	77	37	expenses	expense	VERB
fbem-11595	77	38	17,507,876.38	17,507,876.38	NUM
fbem-11595	77	39	-3,534,056.42	-3,534,056.42	SYM
fbem-11595	77	40	13,973,819.96	13,973,819.96	NUM
fbem-11595	77	41	taxes	taxis	NOUN
fbem-11595	77	42	related	relate	VERB
fbem-11595	77	43	to	to	ADP
fbem-11595	77	44	the	the	DET
fbem-11595	77	45	transfer	transfer	NOUN
fbem-11595	77	46	of	of	ADP
fbem-11595	77	47	real	real	ADJ
fbem-11595	77	48	estate	estate	NOUN
fbem-11595	77	49	2,111,274.23	2,111,274.23	NUM
fbem-11595	77	50	0	0	NUM
fbem-11595	77	51	2,111,274.23	2,111,274.23	NUM
fbem-11595	77	52	other	other	ADJ
fbem-11595	77	53	deduction	deduction	NOUN
fbem-11595	77	54	items	item	NOUN
fbem-11595	77	55	35,015,752.75	35,015,752.75	NUM
fbem-11595	77	56	27,947,639.92	27,947,639.92	NUM
fbem-11595	77	57	total	total	NOUN
fbem-11595	78	1	229,713,667.16	229,713,667.16	NUM
fbem-11595	78	2	-45,942,733.43	-45,942,733.43	ADJ
fbem-11595	78	3	183,770,933.73	183,770,933.73	NUM
fbem-11595	78	4	the	the	DET
fbem-11595	78	5	difference	difference	NOUN
fbem-11595	78	6	between	between	ADP
fbem-11595	78	7	the	the	DET
fbem-11595	78	8	self	self	NOUN
fbem-11595	78	9	liquidation	liquidation	NOUN
fbem-11595	78	10	declaration	declaration	NOUN
fbem-11595	78	11	of	of	ADP
fbem-11595	78	12	j	j	PROPN
fbem-11595	78	13	real	real	ADJ
fbem-11595	78	14	estate	estate	NOUN
fbem-11595	78	15	company	company	NOUN
fbem-11595	78	16	and	and	CCONJ
fbem-11595	78	17	the	the	DET
fbem-11595	78	18	final	final	ADJ
fbem-11595	78	19	calculation	calculation	NOUN
fbem-11595	78	20	of	of	ADP
fbem-11595	78	21	deduction	deduction	NOUN
fbem-11595	78	22	items	item	NOUN
fbem-11595	78	23	by	by	ADP
fbem-11595	78	24	the	the	DET
fbem-11595	78	25	tax	tax	NOUN
fbem-11595	78	26	bureau	bureau	NOUN
fbem-11595	78	27	is	be	AUX
fbem-11595	78	28	caused	cause	VERB
fbem-11595	78	29	by	by	ADP
fbem-11595	78	30	the	the	DET
fbem-11595	78	31	following	follow	VERB
fbem-11595	78	32	circumstances	circumstance	NOUN
fbem-11595	78	33	:	:	PUNCT
fbem-11595	78	34	①	①	X
fbem-11595	78	35	deduction	deduction	NOUN
fbem-11595	78	36	of	of	ADP
fbem-11595	78	37	preliminary	preliminary	ADJ
fbem-11595	78	38	engineering	engineering	NOUN
fbem-11595	78	39	cost	cost	NOUN
fbem-11595	78	40	amount	amount	NOUN
fbem-11595	78	41	j	j	PROPN
fbem-11595	78	42	real	real	ADJ
fbem-11595	78	43	estate	estate	NOUN
fbem-11595	78	44	company	company	NOUN
fbem-11595	78	45	has	have	AUX
fbem-11595	78	46	provisionally	provisionally	ADV
fbem-11595	78	47	estimated	estimate	VERB
fbem-11595	78	48	the	the	DET
fbem-11595	78	49	cost	cost	NOUN
fbem-11595	78	50	of	of	ADP
fbem-11595	78	51	supporting	support	VERB
fbem-11595	78	52	facilities	facility	NOUN
fbem-11595	78	53	to	to	PART
fbem-11595	78	54	be	be	AUX
fbem-11595	78	55	2063742.11	2063742.11	NUM
fbem-11595	78	56	yuan	yuan	NOUN
fbem-11595	78	57	.	.	PUNCT
fbem-11595	79	1	for	for	ADP
fbem-11595	79	2	the	the	DET
fbem-11595	79	3	temporarily	temporarily	ADV
fbem-11595	79	4	estimated	estimate	VERB
fbem-11595	79	5	expenses	expense	NOUN
fbem-11595	79	6	,	,	PUNCT
fbem-11595	79	7	the	the	DET
fbem-11595	79	8	state	state	NOUN
fbem-11595	79	9	administration	administration	NOUN
fbem-11595	79	10	of	of	ADP
fbem-11595	79	11	taxation	taxation	NOUN
fbem-11595	79	12	stipulates	stipulate	VERB
fbem-11595	79	13	that	that	SCONJ
fbem-11595	79	14	,	,	PUNCT
fbem-11595	79	15	unless	unless	SCONJ
fbem-11595	79	16	otherwise	otherwise	ADV
fbem-11595	79	17	specified	specify	VERB
fbem-11595	79	18	,	,	PUNCT
fbem-11595	79	19	the	the	DET
fbem-11595	79	20	prepaid	prepaid	ADJ
fbem-11595	79	21	expenses	expense	NOUN
fbem-11595	79	22	of	of	ADP
fbem-11595	79	23	real	real	ADJ
fbem-11595	79	24	estate	estate	NOUN
fbem-11595	79	25	development	development	NOUN
fbem-11595	79	26	enterprises	enterprise	NOUN
fbem-11595	79	27	shall	shall	AUX
fbem-11595	79	28	not	not	PART
fbem-11595	79	29	be	be	AUX
fbem-11595	79	30	deducted	deduct	VERB
fbem-11595	79	31	.	.	PUNCT
fbem-11595	80	1	therefore	therefore	ADV
fbem-11595	80	2	,	,	PUNCT
fbem-11595	80	3	the	the	DET
fbem-11595	80	4	estimated	estimate	VERB
fbem-11595	80	5	supporting	support	VERB
fbem-11595	80	6	facility	facility	NOUN
fbem-11595	80	7	costs	cost	NOUN
fbem-11595	80	8	listed	list	VERB
fbem-11595	80	9	by	by	ADP
fbem-11595	80	10	j	j	PROPN
fbem-11595	80	11	real	real	ADJ
fbem-11595	80	12	estate	estate	NOUN
fbem-11595	80	13	company	company	NOUN
fbem-11595	80	14	need	need	VERB
fbem-11595	80	15	to	to	PART
fbem-11595	80	16	be	be	AUX
fbem-11595	80	17	deducted	deduct	VERB
fbem-11595	80	18	from	from	ADP
fbem-11595	80	19	the	the	DET
fbem-11595	80	20	preliminary	preliminary	ADJ
fbem-11595	80	21	engineering	engineering	NOUN
fbem-11595	80	22	costs	cost	NOUN
fbem-11595	80	23	.	.	PUNCT
fbem-11595	81	1	in	in	ADP
fbem-11595	81	2	the	the	DET
fbem-11595	81	3	end	end	NOUN
fbem-11595	81	4	,	,	PUNCT
fbem-11595	81	5	the	the	DET
fbem-11595	81	6	tax	tax	NOUN
fbem-11595	81	7	authorities	authority	NOUN
fbem-11595	81	8	reduced	reduce	VERB
fbem-11595	81	9	the	the	DET
fbem-11595	81	10	preliminary	preliminary	ADJ
fbem-11595	81	11	engineering	engineering	NOUN
fbem-11595	81	12	cost	cost	NOUN
fbem-11595	81	13	in	in	ADP
fbem-11595	81	14	the	the	DET
fbem-11595	81	15	11	11	NUM
fbem-11595	81	16	deduction	deduction	NOUN
fbem-11595	81	17	project	project	NOUN
fbem-11595	81	18	by	by	ADP
fbem-11595	81	19	2063742.11	2063742.11	NUM
fbem-11595	81	20	yuan	yuan	NOUN
fbem-11595	81	21	.	.	PUNCT
fbem-11595	82	1	②	②	NUM
fbem-11595	82	2	deduction	deduction	NOUN
fbem-11595	82	3	of	of	ADP
fbem-11595	82	4	construction	construction	NOUN
fbem-11595	82	5	and	and	CCONJ
fbem-11595	82	6	installation	installation	NOUN
fbem-11595	82	7	engineering	engineering	NOUN
fbem-11595	82	8	fees	fee	NOUN
fbem-11595	82	9	among	among	ADP
fbem-11595	82	10	the	the	DET
fbem-11595	82	11	main	main	ADJ
fbem-11595	82	12	project	project	NOUN
fbem-11595	82	13	funds	fund	NOUN
fbem-11595	82	14	of	of	ADP
fbem-11595	82	15	this	this	DET
fbem-11595	82	16	development	development	NOUN
fbem-11595	82	17	project	project	NOUN
fbem-11595	82	18	,	,	PUNCT
fbem-11595	82	19	29776495.19	29776495.19	NUM
fbem-11595	82	20	yuan	yuan	NOUN
fbem-11595	82	21	is	be	AUX
fbem-11595	82	22	the	the	DET
fbem-11595	82	23	engineering	engineering	NOUN
fbem-11595	82	24	cost	cost	NOUN
fbem-11595	82	25	provisioned	provision	VERB
fbem-11595	82	26	by	by	ADP
fbem-11595	82	27	the	the	DET
fbem-11595	82	28	company	company	NOUN
fbem-11595	82	29	.	.	PUNCT
fbem-11595	83	1	after	after	ADP
fbem-11595	83	2	investigation	investigation	NOUN
fbem-11595	83	3	by	by	ADP
fbem-11595	83	4	the	the	DET
fbem-11595	83	5	tax	tax	NOUN
fbem-11595	83	6	bureau	bureau	NOUN
fbem-11595	83	7	,	,	PUNCT
fbem-11595	83	8	this	this	DET
fbem-11595	83	9	amount	amount	NOUN
fbem-11595	83	10	can	can	AUX
fbem-11595	83	11	not	not	PART
fbem-11595	83	12	be	be	AUX
fbem-11595	83	13	included	include	VERB
fbem-11595	83	14	in	in	ADP
fbem-11595	83	15	the	the	DET
fbem-11595	83	16	actual	actual	ADJ
fbem-11595	83	17	expenditure	expenditure	NOUN
fbem-11595	83	18	.	.	PUNCT
fbem-11595	84	1	among	among	ADP
fbem-11595	84	2	them	they	PRON
fbem-11595	84	3	,	,	PUNCT
fbem-11595	84	4	if	if	SCONJ
fbem-11595	84	5	the	the	DET
fbem-11595	84	6	payment	payment	NOUN
fbem-11595	84	7	unit	unit	NOUN
fbem-11595	84	8	on	on	ADP
fbem-11595	84	9	the	the	DET
fbem-11595	84	10	invoice	invoice	NOUN
fbem-11595	84	11	is	be	AUX
fbem-11595	84	12	not	not	PART
fbem-11595	84	13	j	j	PROPN
fbem-11595	84	14	real	real	ADJ
fbem-11595	84	15	estate	estate	NOUN
fbem-11595	84	16	company	company	NOUN
fbem-11595	84	17	,	,	PUNCT
fbem-11595	84	18	the	the	DET
fbem-11595	84	19	amount	amount	NOUN
fbem-11595	84	20	involved	involve	VERB
fbem-11595	84	21	is	be	AUX
fbem-11595	84	22	2854828.16	2854828.16	NUM
fbem-11595	84	23	yuan	yuan	NOUN
fbem-11595	84	24	;	;	PUNCT
fbem-11595	84	25	another	another	DET
fbem-11595	84	26	26921667.03	26921667.03	NUM
fbem-11595	84	27	yuan	yuan	NOUN
fbem-11595	84	28	was	be	AUX
fbem-11595	84	29	recorded	record	VERB
fbem-11595	84	30	as	as	ADP
fbem-11595	84	31	a	a	DET
fbem-11595	84	32	receipt	receipt	NOUN
fbem-11595	84	33	,	,	PUNCT
fbem-11595	84	34	and	and	CCONJ
fbem-11595	84	35	legal	legal	ADJ
fbem-11595	84	36	and	and	CCONJ
fbem-11595	84	37	valid	valid	ADJ
fbem-11595	84	38	vouchers	voucher	NOUN
fbem-11595	84	39	can	can	AUX
fbem-11595	84	40	not	not	PART
fbem-11595	84	41	be	be	AUX
fbem-11595	84	42	provided	provide	VERB
fbem-11595	84	43	;	;	PUNCT
fbem-11595	84	44	in	in	ADP
fbem-11595	84	45	response	response	NOUN
fbem-11595	84	46	,	,	PUNCT
fbem-11595	84	47	j	j	PROPN
fbem-11595	84	48	real	real	ADJ
fbem-11595	84	49	estate	estate	NOUN
fbem-11595	84	50	company	company	NOUN
fbem-11595	84	51	proposed	propose	VERB
fbem-11595	84	52	that	that	SCONJ
fbem-11595	84	53	the	the	DET
fbem-11595	84	54	tax	tax	NOUN
fbem-11595	84	55	authorities	authority	NOUN
fbem-11595	84	56	could	could	AUX
fbem-11595	84	57	verify	verify	VERB
fbem-11595	84	58	the	the	DET
fbem-11595	84	59	authenticity	authenticity	NOUN
fbem-11595	84	60	of	of	ADP
fbem-11595	84	61	this	this	DET
fbem-11595	84	62	portion	portion	NOUN
fbem-11595	84	63	of	of	ADP
fbem-11595	84	64	the	the	DET
fbem-11595	84	65	expenses	expense	NOUN
fbem-11595	84	66	with	with	ADP
fbem-11595	84	67	the	the	DET
fbem-11595	84	68	other	other	ADJ
fbem-11595	84	69	party	party	NOUN
fbem-11595	84	70	's	's	PART
fbem-11595	84	71	unit	unit	NOUN
fbem-11595	84	72	,	,	PUNCT
fbem-11595	84	73	and	and	CCONJ
fbem-11595	84	74	also	also	ADV
fbem-11595	84	75	requested	request	VERB
fbem-11595	84	76	the	the	DET
fbem-11595	84	77	tax	tax	NOUN
fbem-11595	84	78	authorities	authority	NOUN
fbem-11595	84	79	to	to	PART
fbem-11595	84	80	handle	handle	VERB
fbem-11595	84	81	it	it	PRON
fbem-11595	84	82	at	at	ADP
fbem-11595	84	83	their	their	PRON
fbem-11595	84	84	discretion	discretion	NOUN
fbem-11595	84	85	,	,	PUNCT
fbem-11595	84	86	citing	cite	VERB
fbem-11595	84	87	the	the	DET
fbem-11595	84	88	project	project	NOUN
fbem-11595	84	89	's	's	PART
fbem-11595	84	90	long	long	ADJ
fbem-11595	84	91	time	time	NOUN
fbem-11595	84	92	span	span	NOUN
fbem-11595	84	93	and	and	CCONJ
fbem-11595	84	94	the	the	DET
fbem-11595	84	95	company	company	NOUN
fbem-11595	84	96	's	's	PART
fbem-11595	84	97	failure	failure	NOUN
fbem-11595	84	98	to	to	PART
fbem-11595	84	99	save	save	VERB
fbem-11595	84	100	complete	complete	ADJ
fbem-11595	84	101	invoices	invoice	NOUN
fbem-11595	84	102	.	.	PUNCT
fbem-11595	85	1	however	however	ADV
fbem-11595	85	2	,	,	PUNCT
fbem-11595	85	3	according	accord	VERB
fbem-11595	85	4	to	to	ADP
fbem-11595	85	5	the	the	DET
fbem-11595	85	6	relevant	relevant	ADJ
fbem-11595	85	7	regulations	regulation	NOUN
fbem-11595	85	8	of	of	ADP
fbem-11595	85	9	the	the	DET
fbem-11595	85	10	state	state	NOUN
fbem-11595	85	11	administration	administration	NOUN
fbem-11595	85	12	of	of	ADP
fbem-11595	85	13	taxation	taxation	NOUN
fbem-11595	85	14	:	:	PUNCT
fbem-11595	85	15	unless	unless	SCONJ
fbem-11595	85	16	otherwise	otherwise	ADV
fbem-11595	85	17	specified	specify	VERB
fbem-11595	85	18	,	,	PUNCT
fbem-11595	85	19	when	when	SCONJ
fbem-11595	85	20	determining	determine	VERB
fbem-11595	85	21	the	the	DET
fbem-11595	85	22	deduction	deduction	NOUN
fbem-11595	85	23	of	of	ADP
fbem-11595	85	24	relevant	relevant	ADJ
fbem-11595	85	25	project	project	NOUN
fbem-11595	85	26	amounts	amount	VERB
fbem-11595	85	27	during	during	ADP
fbem-11595	85	28	land	land	NOUN
fbem-11595	85	29	value	value	NOUN
fbem-11595	85	30	-	-	PUNCT
fbem-11595	85	31	added	add	VERB
fbem-11595	85	32	tax	tax	NOUN
fbem-11595	85	33	liquidation	liquidation	NOUN
fbem-11595	85	34	,	,	PUNCT
fbem-11595	85	35	there	there	PRON
fbem-11595	85	36	must	must	AUX
fbem-11595	85	37	be	be	AUX
fbem-11595	85	38	genuine	genuine	ADJ
fbem-11595	85	39	,	,	PUNCT
fbem-11595	85	40	legal	legal	ADJ
fbem-11595	85	41	and	and	CCONJ
fbem-11595	85	42	complete	complete	ADJ
fbem-11595	85	43	vouchers	voucher	NOUN
fbem-11595	85	44	to	to	PART
fbem-11595	85	45	prove	prove	VERB
fbem-11595	85	46	the	the	DET
fbem-11595	85	47	authenticity	authenticity	NOUN
fbem-11595	85	48	of	of	ADP
fbem-11595	85	49	the	the	DET
fbem-11595	85	50	expenditure	expenditure	NOUN
fbem-11595	85	51	.	.	PUNCT
fbem-11595	86	1	if	if	SCONJ
fbem-11595	86	2	there	there	PRON
fbem-11595	86	3	are	be	VERB
fbem-11595	86	4	no	no	DET
fbem-11595	86	5	relevant	relevant	ADJ
fbem-11595	86	6	original	original	ADJ
fbem-11595	86	7	vouchers	voucher	NOUN
fbem-11595	86	8	,	,	PUNCT
fbem-11595	86	9	they	they	PRON
fbem-11595	86	10	can	can	AUX
fbem-11595	86	11	not	not	PART
fbem-11595	86	12	be	be	AUX
fbem-11595	86	13	included	include	VERB
fbem-11595	86	14	in	in	ADP
fbem-11595	86	15	the	the	DET
fbem-11595	86	16	development	development	NOUN
fbem-11595	86	17	cost	cost	NOUN
fbem-11595	86	18	,	,	PUNCT
fbem-11595	86	19	and	and	CCONJ
fbem-11595	86	20	this	this	DET
fbem-11595	86	21	amount	amount	NOUN
fbem-11595	86	22	also	also	ADV
fbem-11595	86	23	needs	need	VERB
fbem-11595	86	24	to	to	PART
fbem-11595	86	25	be	be	AUX
fbem-11595	86	26	deducted	deduct	VERB
fbem-11595	86	27	from	from	ADP
fbem-11595	86	28	the	the	DET
fbem-11595	86	29	deduction	deduction	NOUN
fbem-11595	86	30	items	item	NOUN
fbem-11595	86	31	.	.	PUNCT
fbem-11595	87	1	finally	finally	ADV
fbem-11595	87	2	,	,	PUNCT
fbem-11595	87	3	after	after	ADP
fbem-11595	87	4	coordinating	coordinate	VERB
fbem-11595	87	5	and	and	CCONJ
fbem-11595	87	6	communicating	communicate	VERB
fbem-11595	87	7	with	with	ADP
fbem-11595	87	8	j	j	PROPN
fbem-11595	87	9	real	real	ADJ
fbem-11595	87	10	estate	estate	NOUN
fbem-11595	87	11	company	company	NOUN
fbem-11595	87	12	,	,	PUNCT
fbem-11595	87	13	the	the	DET
fbem-11595	87	14	tax	tax	NOUN
fbem-11595	87	15	authorities	authority	NOUN
fbem-11595	87	16	reduced	reduce	VERB
fbem-11595	87	17	the	the	DET
fbem-11595	87	18	construction	construction	NOUN
fbem-11595	87	19	and	and	CCONJ
fbem-11595	87	20	installation	installation	NOUN
fbem-11595	87	21	costs	cost	NOUN
fbem-11595	87	22	by	by	ADP
fbem-11595	87	23	29776495.19	29776495.19	NUM
fbem-11595	87	24	yuan	yuan	NOUN
fbem-11595	87	25	.	.	PUNCT
fbem-11595	88	1	③	③	NUM
fbem-11595	88	2	deduction	deduction	NOUN
fbem-11595	88	3	of	of	ADP
fbem-11595	88	4	infrastructure	infrastructure	NOUN
fbem-11595	88	5	fees	fee	NOUN
fbem-11595	88	6	when	when	SCONJ
fbem-11595	88	7	the	the	DET
fbem-11595	88	8	tax	tax	NOUN
fbem-11595	88	9	authorities	authority	NOUN
fbem-11595	88	10	reviewed	review	VERB
fbem-11595	88	11	the	the	DET
fbem-11595	88	12	infrastructure	infrastructure	NOUN
fbem-11595	88	13	expenses	expense	NOUN
fbem-11595	88	14	listed	list	VERB
fbem-11595	88	15	in	in	ADP
fbem-11595	88	16	the	the	DET
fbem-11595	88	17	project	project	NOUN
fbem-11595	88	18	based	base	VERB
fbem-11595	88	19	on	on	ADP
fbem-11595	88	20	the	the	DET
fbem-11595	88	21	contracts	contract	NOUN
fbem-11595	88	22	,	,	PUNCT
fbem-11595	88	23	invoices	invoice	NOUN
fbem-11595	88	24	,	,	PUNCT
fbem-11595	88	25	and	and	CCONJ
fbem-11595	88	26	other	other	ADJ
fbem-11595	88	27	materials	material	NOUN
fbem-11595	88	28	provided	provide	VERB
fbem-11595	88	29	by	by	ADP
fbem-11595	88	30	the	the	DET
fbem-11595	88	31	company	company	NOUN
fbem-11595	88	32	,	,	PUNCT
fbem-11595	88	33	it	it	PRON
fbem-11595	88	34	was	be	AUX
fbem-11595	88	35	found	find	VERB
fbem-11595	88	36	that	that	SCONJ
fbem-11595	88	37	one	one	NUM
fbem-11595	88	38	of	of	ADP
fbem-11595	88	39	the	the	DET
fbem-11595	88	40	invoices	invoice	NOUN
fbem-11595	88	41	obtained	obtain	VERB
fbem-11595	88	42	for	for	ADP
fbem-11595	88	43	road	road	NOUN
fbem-11595	88	44	engineering	engineering	NOUN
fbem-11595	88	45	expenses	expense	NOUN
fbem-11595	88	46	did	do	AUX
fbem-11595	88	47	not	not	PART
fbem-11595	88	48	comply	comply	VERB
fbem-11595	88	49	with	with	ADP
fbem-11595	88	50	the	the	DET
fbem-11595	88	51	regulations	regulation	NOUN
fbem-11595	88	52	,	,	PUNCT
fbem-11595	88	53	involving	involve	VERB
fbem-11595	88	54	an	an	DET
fbem-11595	88	55	amount	amount	NOUN
fbem-11595	88	56	of	of	ADP
fbem-11595	88	57	1107568.31	1107568.31	NUM
fbem-11595	88	58	yuan	yuan	NOUN
fbem-11595	88	59	.	.	PUNCT
fbem-11595	89	1	for	for	ADP
fbem-11595	89	2	invoices	invoice	NOUN
fbem-11595	89	3	that	that	PRON
fbem-11595	89	4	do	do	AUX
fbem-11595	89	5	not	not	PART
fbem-11595	89	6	comply	comply	VERB
fbem-11595	89	7	with	with	ADP
fbem-11595	89	8	regulations	regulation	NOUN
fbem-11595	89	9	,	,	PUNCT
fbem-11595	89	10	it	it	PRON
fbem-11595	89	11	is	be	AUX
fbem-11595	89	12	clearly	clearly	ADV
fbem-11595	89	13	stipulated	stipulate	VERB
fbem-11595	89	14	that	that	SCONJ
fbem-11595	89	15	their	their	PRON
fbem-11595	89	16	amount	amount	NOUN
fbem-11595	89	17	shall	shall	AUX
fbem-11595	89	18	not	not	PART
fbem-11595	89	19	be	be	AUX
fbem-11595	89	20	included	include	VERB
fbem-11595	89	21	in	in	ADP
fbem-11595	89	22	the	the	DET
fbem-11595	89	23	development	development	NOUN
fbem-11595	89	24	cost	cost	NOUN
fbem-11595	89	25	and	and	CCONJ
fbem-11595	89	26	shall	shall	AUX
fbem-11595	89	27	be	be	AUX
fbem-11595	89	28	deducted	deduct	VERB
fbem-11595	89	29	from	from	ADP
fbem-11595	89	30	the	the	DET
fbem-11595	89	31	deducted	deduct	VERB
fbem-11595	89	32	items	item	NOUN
fbem-11595	89	33	.	.	PUNCT
fbem-11595	90	1	finally	finally	ADV
fbem-11595	90	2	,	,	PUNCT
fbem-11595	90	3	the	the	DET
fbem-11595	90	4	tax	tax	NOUN
fbem-11595	90	5	authorities	authority	NOUN
fbem-11595	90	6	reduced	reduce	VERB
fbem-11595	90	7	the	the	DET
fbem-11595	90	8	infrastructure	infrastructure	NOUN
fbem-11595	90	9	fee	fee	NOUN
fbem-11595	90	10	by	by	ADP
fbem-11595	90	11	1107568.31	1107568.31	NUM
fbem-11595	90	12	yuan	yuan	NOUN
fbem-11595	90	13	.	.	PUNCT
fbem-11595	91	1	④	④	NUM
fbem-11595	91	2	misrepresentation	misrepresentation	NOUN
fbem-11595	91	3	of	of	ADP
fbem-11595	91	4	indirect	indirect	ADJ
fbem-11595	91	5	development	development	NOUN
fbem-11595	91	6	expenses	expense	NOUN
fbem-11595	91	7	during	during	ADP
fbem-11595	91	8	the	the	DET
fbem-11595	91	9	review	review	NOUN
fbem-11595	91	10	of	of	ADP
fbem-11595	91	11	indirect	indirect	ADJ
fbem-11595	91	12	development	development	NOUN
fbem-11595	91	13	expenses	expense	NOUN
fbem-11595	91	14	by	by	ADP
fbem-11595	91	15	the	the	DET
fbem-11595	91	16	tax	tax	NOUN
fbem-11595	91	17	authorities	authority	NOUN
fbem-11595	91	18	,	,	PUNCT
fbem-11595	91	19	it	it	PRON
fbem-11595	91	20	was	be	AUX
fbem-11595	91	21	found	find	VERB
fbem-11595	91	22	that	that	SCONJ
fbem-11595	91	23	a	a	DET
fbem-11595	91	24	management	management	NOUN
fbem-11595	91	25	expense	expense	NOUN
fbem-11595	91	26	of	of	ADP
fbem-11595	91	27	975947.86	975947.86	NUM
fbem-11595	91	28	yuan	yuan	NOUN
fbem-11595	91	29	generated	generate	VERB
fbem-11595	91	30	from	from	ADP
fbem-11595	91	31	managing	manage	VERB
fbem-11595	91	32	the	the	DET
fbem-11595	91	33	company	company	NOUN
fbem-11595	91	34	's	's	PART
fbem-11595	91	35	business	business	NOUN
fbem-11595	91	36	activities	activity	NOUN
fbem-11595	91	37	was	be	AUX
fbem-11595	91	38	falsely	falsely	ADV
fbem-11595	91	39	disbursed	disburse	VERB
fbem-11595	91	40	.	.	PUNCT
fbem-11595	92	1	according	accord	VERB
fbem-11595	92	2	to	to	ADP
fbem-11595	92	3	regulations	regulation	NOUN
fbem-11595	92	4	,	,	PUNCT
fbem-11595	92	5	only	only	ADV
fbem-11595	92	6	expenses	expense	NOUN
fbem-11595	92	7	incurred	incur	VERB
fbem-11595	92	8	in	in	ADP
fbem-11595	92	9	directly	directly	ADV
fbem-11595	92	10	organizing	organize	VERB
fbem-11595	92	11	or	or	CCONJ
fbem-11595	92	12	managing	manage	VERB
fbem-11595	92	13	development	development	NOUN
fbem-11595	92	14	projects	project	NOUN
fbem-11595	92	15	can	can	AUX
fbem-11595	92	16	be	be	AUX
fbem-11595	92	17	classified	classify	VERB
fbem-11595	92	18	as	as	ADP
fbem-11595	92	19	indirect	indirect	ADJ
fbem-11595	92	20	development	development	NOUN
fbem-11595	92	21	expenses	expense	NOUN
fbem-11595	92	22	.	.	PUNCT
fbem-11595	93	1	j	j	PROPN
fbem-11595	93	2	real	real	ADJ
fbem-11595	93	3	estate	estate	NOUN
fbem-11595	93	4	company	company	NOUN
fbem-11595	93	5	's	's	PART
fbem-11595	93	6	expenditure	expenditure	NOUN
fbem-11595	93	7	on	on	ADP
fbem-11595	93	8	this	this	DET
fbem-11595	93	9	item	item	NOUN
fbem-11595	93	10	clearly	clearly	ADV
fbem-11595	93	11	does	do	AUX
fbem-11595	93	12	not	not	PART
fbem-11595	93	13	meet	meet	VERB
fbem-11595	93	14	the	the	DET
fbem-11595	93	15	classification	classification	NOUN
fbem-11595	93	16	of	of	ADP
fbem-11595	93	17	this	this	DET
fbem-11595	93	18	item	item	NOUN
fbem-11595	93	19	.	.	PUNCT
fbem-11595	94	1	the	the	DET
fbem-11595	94	2	indirect	indirect	ADJ
fbem-11595	94	3	development	development	NOUN
fbem-11595	94	4	costs	cost	NOUN
fbem-11595	94	5	can	can	AUX
fbem-11595	94	6	only	only	ADV
fbem-11595	94	7	be	be	AUX
fbem-11595	94	8	included	include	VERB
fbem-11595	94	9	in	in	ADP
fbem-11595	94	10	the	the	DET
fbem-11595	94	11	expenses	expense	NOUN
fbem-11595	94	12	incurred	incur	VERB
fbem-11595	94	13	by	by	ADP
fbem-11595	94	14	the	the	DET
fbem-11595	94	15	project	project	NOUN
fbem-11595	94	16	department	department	NOUN
fbem-11595	94	17	in	in	ADP
fbem-11595	94	18	managing	manage	VERB
fbem-11595	94	19	the	the	DET
fbem-11595	94	20	development	development	NOUN
fbem-11595	94	21	project	project	NOUN
fbem-11595	94	22	.	.	PUNCT
fbem-11595	95	1	this	this	DET
fbem-11595	95	2	part	part	NOUN
fbem-11595	95	3	clearly	clearly	ADV
fbem-11595	95	4	does	do	AUX
fbem-11595	95	5	not	not	PART
fbem-11595	95	6	comply	comply	VERB
fbem-11595	95	7	with	with	ADP
fbem-11595	95	8	the	the	DET
fbem-11595	95	9	regulation	regulation	NOUN
fbem-11595	95	10	,	,	PUNCT
fbem-11595	95	11	so	so	SCONJ
fbem-11595	95	12	it	it	PRON
fbem-11595	95	13	can	can	AUX
fbem-11595	95	14	not	not	PART
fbem-11595	95	15	be	be	AUX
fbem-11595	95	16	deducted	deduct	VERB
fbem-11595	95	17	here	here	ADV
fbem-11595	95	18	.	.	PUNCT
fbem-11595	96	1	finally	finally	ADV
fbem-11595	96	2	,	,	PUNCT
fbem-11595	96	3	the	the	DET
fbem-11595	96	4	tax	tax	NOUN
fbem-11595	96	5	authorities	authority	NOUN
fbem-11595	96	6	reduced	reduce	VERB
fbem-11595	96	7	the	the	DET
fbem-11595	96	8	indirect	indirect	ADJ
fbem-11595	96	9	development	development	NOUN
fbem-11595	96	10	expenses	expense	NOUN
fbem-11595	96	11	by	by	ADP
fbem-11595	96	12	975947.86	975947.86	NUM
fbem-11595	96	13	yuan	yuan	NOUN
fbem-11595	96	14	.	.	PUNCT
fbem-11595	97	1	after	after	ADP
fbem-11595	97	2	the	the	DET
fbem-11595	97	3	final	final	ADJ
fbem-11595	97	4	calculation	calculation	NOUN
fbem-11595	97	5	by	by	ADP
fbem-11595	97	6	the	the	DET
fbem-11595	97	7	tax	tax	NOUN
fbem-11595	97	8	authorities	authority	NOUN
fbem-11595	97	9	,	,	PUNCT
fbem-11595	97	10	j	j	PROPN
fbem-11595	97	11	real	real	ADJ
fbem-11595	97	12	estate	estate	NOUN
fbem-11595	97	13	company	company	NOUN
fbem-11595	97	14	still	still	ADV
fbem-11595	97	15	needs	need	VERB
fbem-11595	97	16	to	to	PART
fbem-11595	97	17	pay	pay	VERB
fbem-11595	97	18	a	a	DET
fbem-11595	97	19	supplementary	supplementary	ADJ
fbem-11595	97	20	land	land	NOUN
fbem-11595	97	21	value	value	NOUN
fbem-11595	97	22	-	-	PUNCT
fbem-11595	97	23	added	add	VERB
fbem-11595	97	24	tax	tax	NOUN
fbem-11595	97	25	of	of	ADP
fbem-11595	97	26	29217464.73	29217464.73	NUM
fbem-11595	97	27	yuan	yuan	NOUN
fbem-11595	97	28	.	.	PUNCT
fbem-11595	98	1	3	3	X
fbem-11595	98	2	.	.	X
fbem-11595	98	3	cause	cause	VERB
fbem-11595	98	4	analysis	analysis	NOUN
fbem-11595	98	5	3.1	3.1	NUM
fbem-11595	98	6	.	.	PUNCT
fbem-11595	99	1	the	the	DET
fbem-11595	99	2	company	company	NOUN
fbem-11595	99	3	does	do	AUX
fbem-11595	99	4	not	not	PART
fbem-11595	99	5	attach	attach	VERB
fbem-11595	99	6	enough	enough	ADJ
fbem-11595	99	7	importance	importance	NOUN
fbem-11595	99	8	to	to	ADP
fbem-11595	99	9	the	the	DET
fbem-11595	99	10	settlement	settlement	NOUN
fbem-11595	99	11	of	of	ADP
fbem-11595	99	12	land	land	NOUN
fbem-11595	99	13	valueadded	valueadde	VERB
fbem-11595	99	14	tax	tax	NOUN
fbem-11595	99	15	the	the	DET
fbem-11595	99	16	lack	lack	NOUN
fbem-11595	99	17	of	of	ADP
fbem-11595	99	18	emphasis	emphasis	NOUN
fbem-11595	99	19	on	on	ADP
fbem-11595	99	20	land	land	NOUN
fbem-11595	99	21	value	value	NOUN
fbem-11595	99	22	-	-	PUNCT
fbem-11595	99	23	added	add	VERB
fbem-11595	99	24	tax	tax	NOUN
fbem-11595	99	25	liquidation	liquidation	NOUN
fbem-11595	99	26	by	by	ADP
fbem-11595	99	27	j	j	PROPN
fbem-11595	99	28	real	real	ADJ
fbem-11595	99	29	estate	estate	NOUN
fbem-11595	99	30	company	company	NOUN
fbem-11595	99	31	is	be	AUX
fbem-11595	99	32	not	not	PART
fbem-11595	99	33	only	only	ADV
fbem-11595	99	34	reflected	reflect	VERB
fbem-11595	99	35	in	in	ADP
fbem-11595	99	36	its	its	PRON
fbem-11595	99	37	failure	failure	NOUN
fbem-11595	99	38	to	to	PART
fbem-11595	99	39	actively	actively	ADV
fbem-11595	99	40	respond	respond	VERB
fbem-11595	99	41	to	to	ADP
fbem-11595	99	42	the	the	DET
fbem-11595	99	43	liquidation	liquidation	NOUN
fbem-11595	99	44	requirements	requirement	NOUN
fbem-11595	99	45	of	of	ADP
fbem-11595	99	46	tax	tax	NOUN
fbem-11595	99	47	authorities	authority	NOUN
fbem-11595	99	48	,	,	PUNCT
fbem-11595	99	49	but	but	CCONJ
fbem-11595	99	50	also	also	ADV
fbem-11595	99	51	in	in	ADP
fbem-11595	99	52	various	various	ADJ
fbem-11595	99	53	aspects	aspect	NOUN
fbem-11595	99	54	of	of	ADP
fbem-11595	99	55	its	its	PRON
fbem-11595	99	56	land	land	NOUN
fbem-11595	99	57	value	value	NOUN
fbem-11595	99	58	-	-	PUNCT
fbem-11595	99	59	added	add	VERB
fbem-11595	99	60	tax	tax	NOUN
fbem-11595	99	61	liquidation	liquidation	NOUN
fbem-11595	99	62	.	.	PUNCT
fbem-11595	100	1	specifically	specifically	ADV
fbem-11595	100	2	,	,	PUNCT
fbem-11595	100	3	j	j	PROPN
fbem-11595	100	4	real	real	ADJ
fbem-11595	100	5	estate	estate	NOUN
fbem-11595	100	6	company	company	NOUN
fbem-11595	100	7	,	,	PUNCT
fbem-11595	100	8	from	from	ADP
fbem-11595	100	9	the	the	DET
fbem-11595	100	10	management	management	NOUN
fbem-11595	100	11	to	to	ADP
fbem-11595	100	12	the	the	DET
fbem-11595	100	13	financial	financial	ADJ
fbem-11595	100	14	personnel	personnel	NOUN
fbem-11595	100	15	,	,	PUNCT
fbem-11595	100	16	did	do	AUX
fbem-11595	100	17	not	not	PART
fbem-11595	100	18	attach	attach	VERB
fbem-11595	100	19	importance	importance	NOUN
fbem-11595	100	20	to	to	ADP
fbem-11595	100	21	the	the	DET
fbem-11595	100	22	work	work	NOUN
fbem-11595	100	23	of	of	ADP
fbem-11595	100	24	clearing	clear	VERB
fbem-11595	100	25	land	land	NOUN
fbem-11595	100	26	value	value	NOUN
fbem-11595	100	27	-	-	PUNCT
fbem-11595	100	28	added	add	VERB
fbem-11595	100	29	tax	tax	NOUN
fbem-11595	100	30	.	.	PUNCT
fbem-11595	101	1	for	for	ADP
fbem-11595	101	2	the	the	DET
fbem-11595	101	3	management	management	NOUN
fbem-11595	101	4	of	of	ADP
fbem-11595	101	5	j	j	PROPN
fbem-11595	101	6	real	real	ADJ
fbem-11595	101	7	estate	estate	NOUN
fbem-11595	101	8	company	company	NOUN
fbem-11595	101	9	,	,	PUNCT
fbem-11595	101	10	land	land	NOUN
fbem-11595	101	11	value	value	NOUN
fbem-11595	101	12	-	-	PUNCT
fbem-11595	101	13	added	add	VERB
fbem-11595	101	14	tax	tax	NOUN
fbem-11595	101	15	does	do	AUX
fbem-11595	101	16	not	not	PART
fbem-11595	101	17	play	play	VERB
fbem-11595	101	18	an	an	DET
fbem-11595	101	19	important	important	ADJ
fbem-11595	101	20	role	role	NOUN
fbem-11595	101	21	in	in	ADP
fbem-11595	101	22	real	real	ADJ
fbem-11595	101	23	estate	estate	NOUN
fbem-11595	101	24	development	development	NOUN
fbem-11595	101	25	projects	project	NOUN
fbem-11595	101	26	.	.	PUNCT
fbem-11595	102	1	the	the	DET
fbem-11595	102	2	more	more	ADV
fbem-11595	102	3	important	important	ADJ
fbem-11595	102	4	aspect	aspect	NOUN
fbem-11595	102	5	of	of	ADP
fbem-11595	102	6	project	project	NOUN
fbem-11595	102	7	development	development	NOUN
fbem-11595	102	8	is	be	AUX
fbem-11595	102	9	the	the	DET
fbem-11595	102	10	handling	handling	NOUN
fbem-11595	102	11	of	of	ADP
fbem-11595	102	12	land	land	NOUN
fbem-11595	102	13	acquisition	acquisition	NOUN
fbem-11595	102	14	and	and	CCONJ
fbem-11595	102	15	planning	planning	NOUN
fbem-11595	102	16	application	application	NOUN
fbem-11595	102	17	procedures	procedure	NOUN
fbem-11595	102	18	in	in	ADP
fbem-11595	102	19	the	the	DET
fbem-11595	102	20	early	early	ADJ
fbem-11595	102	21	stage	stage	NOUN
fbem-11595	102	22	of	of	ADP
fbem-11595	102	23	the	the	DET
fbem-11595	102	24	development	development	NOUN
fbem-11595	102	25	project	project	NOUN
fbem-11595	102	26	,	,	PUNCT
fbem-11595	102	27	the	the	DET
fbem-11595	102	28	construction	construction	NOUN
fbem-11595	102	29	of	of	ADP
fbem-11595	102	30	mid	mid	ADJ
fbem-11595	102	31	-	-	ADJ
fbem-11595	102	32	term	term	NOUN
fbem-11595	102	33	development	development	NOUN
fbem-11595	102	34	projects	project	NOUN
fbem-11595	102	35	,	,	PUNCT
fbem-11595	102	36	and	and	CCONJ
fbem-11595	102	37	the	the	DET
fbem-11595	102	38	handling	handling	NOUN
fbem-11595	102	39	of	of	ADP
fbem-11595	102	40	pre	pre	ADJ
fbem-11595	102	41	-	-	ADJ
fbem-11595	102	42	sale	sale	ADJ
fbem-11595	102	43	procedures	procedure	NOUN
fbem-11595	102	44	in	in	ADP
fbem-11595	102	45	the	the	DET
fbem-11595	102	46	later	later	ADJ
fbem-11595	102	47	stage	stage	NOUN
fbem-11595	102	48	,	,	PUNCT
fbem-11595	102	49	as	as	ADV
fbem-11595	102	50	well	well	ADV
fbem-11595	102	51	as	as	ADP
fbem-11595	102	52	the	the	DET
fbem-11595	102	53	sale	sale	NOUN
fbem-11595	102	54	of	of	ADP
fbem-11595	102	55	houses	house	NOUN
fbem-11595	102	56	.	.	PUNCT
fbem-11595	103	1	however	however	ADV
fbem-11595	103	2	,	,	PUNCT
fbem-11595	103	3	the	the	DET
fbem-11595	103	4	accounting	accounting	NOUN
fbem-11595	103	5	personnel	personnel	NOUN
fbem-11595	103	6	of	of	ADP
fbem-11595	103	7	j	j	PROPN
fbem-11595	103	8	real	real	ADJ
fbem-11595	103	9	estate	estate	NOUN
fbem-11595	103	10	company	company	NOUN
fbem-11595	103	11	ignored	ignore	VERB
fbem-11595	103	12	the	the	DET
fbem-11595	103	13	requirements	requirement	NOUN
fbem-11595	103	14	for	for	ADP
fbem-11595	103	15	land	land	NOUN
fbem-11595	103	16	appreciation	appreciation	NOUN
fbem-11595	103	17	and	and	CCONJ
fbem-11595	103	18	liquidation	liquidation	NOUN
fbem-11595	103	19	in	in	ADP
fbem-11595	103	20	the	the	DET
fbem-11595	103	21	early	early	ADJ
fbem-11595	103	22	stage	stage	NOUN
fbem-11595	103	23	of	of	ADP
fbem-11595	103	24	accounting	accounting	NOUN
fbem-11595	103	25	processing	processing	NOUN
fbem-11595	103	26	,	,	PUNCT
fbem-11595	103	27	resulting	result	VERB
fbem-11595	103	28	in	in	ADP
fbem-11595	103	29	the	the	DET
fbem-11595	103	30	situation	situation	NOUN
fbem-11595	103	31	of	of	ADP
fbem-11595	103	32	not	not	PART
fbem-11595	103	33	counting	count	VERB
fbem-11595	103	34	or	or	CCONJ
fbem-11595	103	35	underestimating	underestimate	VERB
fbem-11595	103	36	sales	sale	NOUN
fbem-11595	103	37	revenue	revenue	NOUN
fbem-11595	103	38	mentioned	mention	VERB
fbem-11595	103	39	in	in	ADP
fbem-11595	103	40	the	the	DET
fbem-11595	103	41	previous	previous	ADJ
fbem-11595	103	42	text	text	NOUN
fbem-11595	103	43	.	.	PUNCT
fbem-11595	104	1	the	the	DET
fbem-11595	104	2	accounting	accounting	NOUN
fbem-11595	104	3	personnel	personnel	NOUN
fbem-11595	104	4	did	do	AUX
fbem-11595	104	5	not	not	PART
fbem-11595	104	6	strictly	strictly	ADV
fbem-11595	104	7	follow	follow	VERB
fbem-11595	104	8	the	the	DET
fbem-11595	104	9	policies	policy	NOUN
fbem-11595	104	10	,	,	PUNCT
fbem-11595	104	11	which	which	PRON
fbem-11595	104	12	increased	increase	VERB
fbem-11595	104	13	the	the	DET
fbem-11595	104	14	workload	workload	NOUN
fbem-11595	104	15	of	of	ADP
fbem-11595	104	16	j	j	PROPN
fbem-11595	104	17	real	real	ADJ
fbem-11595	104	18	estate	estate	NOUN
fbem-11595	104	19	company	company	NOUN
fbem-11595	104	20	's	's	PART
fbem-11595	104	21	accounting	accounting	NOUN
fbem-11595	104	22	team	team	NOUN
fbem-11595	104	23	in	in	ADP
fbem-11595	104	24	clearing	clearing	NOUN
fbem-11595	104	25	and	and	CCONJ
fbem-11595	104	26	reporting	reporting	NOUN
fbem-11595	104	27	.	.	PUNCT
fbem-11595	105	1	secondly	secondly	ADV
fbem-11595	105	2	,	,	PUNCT
fbem-11595	105	3	as	as	ADP
fbem-11595	105	4	an	an	DET
fbem-11595	105	5	important	important	ADJ
fbem-11595	105	6	part	part	NOUN
fbem-11595	105	7	of	of	ADP
fbem-11595	105	8	the	the	DET
fbem-11595	105	9	company	company	NOUN
fbem-11595	105	10	's	's	PART
fbem-11595	105	11	internal	internal	ADJ
fbem-11595	105	12	control	control	NOUN
fbem-11595	105	13	,	,	PUNCT
fbem-11595	105	14	the	the	DET
fbem-11595	105	15	land	land	NOUN
fbem-11595	105	16	value	value	NOUN
fbem-11595	105	17	-	-	PUNCT
fbem-11595	105	18	added	add	VERB
fbem-11595	105	19	tax	tax	NOUN
fbem-11595	105	20	work	work	NOUN
fbem-11595	105	21	did	do	AUX
fbem-11595	105	22	not	not	PART
fbem-11595	105	23	supervise	supervise	VERB
fbem-11595	105	24	and	and	CCONJ
fbem-11595	105	25	review	review	VERB
fbem-11595	105	26	the	the	DET
fbem-11595	105	27	legality	legality	NOUN
fbem-11595	105	28	and	and	CCONJ
fbem-11595	105	29	compliance	compliance	NOUN
fbem-11595	105	30	of	of	ADP
fbem-11595	105	31	the	the	DET
fbem-11595	105	32	land	land	NOUN
fbem-11595	105	33	value	value	NOUN
fbem-11595	105	34	-	-	PUNCT
fbem-11595	105	35	added	add	VERB
fbem-11595	105	36	tax	tax	NOUN
fbem-11595	105	37	liquidation	liquidation	NOUN
fbem-11595	105	38	and	and	CCONJ
fbem-11595	105	39	declaration	declaration	NOUN
fbem-11595	105	40	work	work	NOUN
fbem-11595	105	41	,	,	PUNCT
fbem-11595	105	42	nor	nor	CCONJ
fbem-11595	105	43	did	do	AUX
fbem-11595	105	44	it	it	PRON
fbem-11595	105	45	supervise	supervise	VERB
fbem-11595	105	46	the	the	DET
fbem-11595	105	47	compliance	compliance	NOUN
fbem-11595	105	48	and	and	CCONJ
fbem-11595	105	49	legality	legality	NOUN
fbem-11595	105	50	of	of	ADP
fbem-11595	105	51	the	the	DET
fbem-11595	105	52	staff	staff	NOUN
fbem-11595	105	53	's	's	PART
fbem-11595	105	54	work	work	NOUN
fbem-11595	105	55	behavior	behavior	NOUN
fbem-11595	105	56	.	.	PUNCT
fbem-11595	106	1	it	it	PRON
fbem-11595	106	2	can	can	AUX
fbem-11595	106	3	be	be	AUX
fbem-11595	106	4	seen	see	VERB
fbem-11595	106	5	that	that	SCONJ
fbem-11595	106	6	the	the	DET
fbem-11595	106	7	internal	internal	ADJ
fbem-11595	106	8	control	control	NOUN
fbem-11595	106	9	system	system	NOUN
fbem-11595	106	10	of	of	ADP
fbem-11595	106	11	j	j	PROPN
fbem-11595	106	12	real	real	ADJ
fbem-11595	106	13	estate	estate	NOUN
fbem-11595	106	14	company	company	NOUN
fbem-11595	106	15	is	be	AUX
fbem-11595	106	16	not	not	PART
fbem-11595	106	17	perfect	perfect	ADJ
fbem-11595	106	18	,	,	PUNCT
fbem-11595	106	19	which	which	PRON
fbem-11595	106	20	further	far	ADV
fbem-11595	106	21	indicates	indicate	VERB
fbem-11595	106	22	that	that	SCONJ
fbem-11595	106	23	j	j	PROPN
fbem-11595	106	24	real	real	ADJ
fbem-11595	106	25	estate	estate	NOUN
fbem-11595	106	26	company	company	NOUN
fbem-11595	106	27	has	have	AUX
fbem-11595	106	28	not	not	PART
fbem-11595	106	29	done	do	VERB
fbem-11595	106	30	a	a	DET
fbem-11595	106	31	good	good	ADJ
fbem-11595	106	32	job	job	NOUN
fbem-11595	106	33	in	in	ADP
fbem-11595	106	34	building	build	VERB
fbem-11595	106	35	internal	internal	ADJ
fbem-11595	106	36	control	control	NOUN
fbem-11595	106	37	within	within	ADP
fbem-11595	106	38	the	the	DET
fbem-11595	106	39	enterprise	enterprise	NOUN
fbem-11595	106	40	and	and	CCONJ
fbem-11595	106	41	has	have	AUX
fbem-11595	106	42	not	not	PART
fbem-11595	106	43	supervised	supervise	VERB
fbem-11595	106	44	the	the	DET
fbem-11595	106	45	implementation	implementation	NOUN
fbem-11595	106	46	of	of	ADP
fbem-11595	106	47	the	the	DET
fbem-11595	106	48	system	system	NOUN
fbem-11595	106	49	.	.	PUNCT
fbem-11595	107	1	3.2	3.2	NUM
fbem-11595	107	2	.	.	PUNCT
fbem-11595	108	1	extensive	extensive	ADJ
fbem-11595	108	2	financial	financial	ADJ
fbem-11595	108	3	management	management	NOUN
fbem-11595	108	4	of	of	ADP
fbem-11595	108	5	the	the	DET
fbem-11595	108	6	company	company	NOUN
fbem-11595	108	7	's	's	PART
fbem-11595	108	8	land	land	NOUN
fbem-11595	108	9	value	value	NOUN
fbem-11595	108	10	-	-	PUNCT
fbem-11595	108	11	added	add	VERB
fbem-11595	108	12	tax	tax	NOUN
fbem-11595	108	13	after	after	ADP
fbem-11595	108	14	reviewing	review	VERB
fbem-11595	108	15	the	the	DET
fbem-11595	108	16	audit	audit	NOUN
fbem-11595	108	17	results	result	NOUN
fbem-11595	108	18	of	of	ADP
fbem-11595	108	19	the	the	DET
fbem-11595	108	20	tax	tax	NOUN
fbem-11595	108	21	authorities	authority	NOUN
fbem-11595	108	22	,	,	PUNCT
fbem-11595	108	23	it	it	PRON
fbem-11595	108	24	was	be	AUX
fbem-11595	108	25	found	find	VERB
fbem-11595	108	26	that	that	SCONJ
fbem-11595	108	27	multiple	multiple	ADJ
fbem-11595	108	28	deductions	deduction	NOUN
fbem-11595	108	29	were	be	AUX
fbem-11595	108	30	reduced	reduce	VERB
fbem-11595	108	31	due	due	ADJ
fbem-11595	108	32	to	to	ADP
fbem-11595	108	33	issues	issue	NOUN
fbem-11595	108	34	such	such	ADJ
fbem-11595	108	35	as	as	ADP
fbem-11595	108	36	missing	miss	VERB
fbem-11595	108	37	original	original	ADJ
fbem-11595	108	38	vouchers	voucher	NOUN
fbem-11595	108	39	,	,	PUNCT
fbem-11595	108	40	non	non	X
fbem-11595	108	41	compliant	compliant	ADJ
fbem-11595	108	42	invoices	invoice	NOUN
fbem-11595	108	43	,	,	PUNCT
fbem-11595	108	44	and	and	CCONJ
fbem-11595	108	45	untrue	untrue	ADJ
fbem-11595	108	46	contracts	contract	NOUN
fbem-11595	108	47	.	.	PUNCT
fbem-11595	109	1	the	the	DET
fbem-11595	109	2	non	non	ADJ
fbem-11595	109	3	compliant	compliant	ADJ
fbem-11595	109	4	invoices	invoice	NOUN
fbem-11595	109	5	obtained	obtain	VERB
fbem-11595	109	6	by	by	ADP
fbem-11595	109	7	j	j	PROPN
fbem-11595	109	8	real	real	ADJ
fbem-11595	109	9	estate	estate	NOUN
fbem-11595	109	10	company	company	NOUN
fbem-11595	109	11	are	be	AUX
fbem-11595	109	12	mainly	mainly	ADV
fbem-11595	109	13	due	due	ADJ
fbem-11595	109	14	to	to	ADP
fbem-11595	109	15	issues	issue	NOUN
fbem-11595	109	16	such	such	ADJ
fbem-11595	109	17	as	as	ADP
fbem-11595	109	18	not	not	PART
fbem-11595	109	19	filling	fill	VERB
fbem-11595	109	20	in	in	ADP
fbem-11595	109	21	the	the	DET
fbem-11595	109	22	full	full	ADJ
fbem-11595	109	23	name	name	NOUN
fbem-11595	109	24	of	of	ADP
fbem-11595	109	25	the	the	DET
fbem-11595	109	26	payment	payment	NOUN
fbem-11595	109	27	company	company	NOUN
fbem-11595	109	28	and	and	CCONJ
fbem-11595	109	29	non	non	ADJ
fbem-11595	109	30	compliant	compliant	ADJ
fbem-11595	109	31	invoice	invoice	NOUN
fbem-11595	109	32	seals	seal	NOUN
fbem-11595	109	33	.	.	PUNCT
fbem-11595	110	1	however	however	ADV
fbem-11595	110	2	,	,	PUNCT
fbem-11595	110	3	the	the	DET
fbem-11595	110	4	company	company	NOUN
fbem-11595	110	5	's	's	PART
fbem-11595	110	6	financial	financial	ADJ
fbem-11595	110	7	and	and	CCONJ
fbem-11595	110	8	tax	tax	NOUN
fbem-11595	110	9	personnel	personnel	NOUN
fbem-11595	110	10	did	do	AUX
fbem-11595	110	11	not	not	PART
fbem-11595	110	12	carefully	carefully	ADV
fbem-11595	110	13	identify	identify	VERB
fbem-11595	110	14	the	the	DET
fbem-11595	110	15	validity	validity	NOUN
fbem-11595	110	16	and	and	CCONJ
fbem-11595	110	17	compliance	compliance	NOUN
fbem-11595	110	18	of	of	ADP
fbem-11595	110	19	these	these	DET
fbem-11595	110	20	invoices	invoice	NOUN
fbem-11595	110	21	upon	upon	SCONJ
fbem-11595	110	22	receipt	receipt	NOUN
fbem-11595	110	23	,	,	PUNCT
fbem-11595	110	24	but	but	CCONJ
fbem-11595	110	25	instead	instead	ADV
fbem-11595	110	26	directly	directly	ADV
fbem-11595	110	27	recorded	record	VERB
fbem-11595	110	28	them	they	PRON
fbem-11595	110	29	as	as	ADP
fbem-11595	110	30	original	original	ADJ
fbem-11595	110	31	vouchers	voucher	NOUN
fbem-11595	110	32	,	,	PUNCT
fbem-11595	110	33	missing	miss	VERB
fbem-11595	110	34	the	the	DET
fbem-11595	110	35	opportunity	opportunity	NOUN
fbem-11595	110	36	to	to	PART
fbem-11595	110	37	verify	verify	VERB
fbem-11595	110	38	and	and	CCONJ
fbem-11595	110	39	reissue	reissue	VERB
fbem-11595	110	40	invoices	invoice	NOUN
fbem-11595	110	41	with	with	ADP
fbem-11595	110	42	the	the	DET
fbem-11595	110	43	invoicing	invoicing	NOUN
fbem-11595	110	44	party	party	NOUN
fbem-11595	110	45	.	.	PUNCT
fbem-11595	111	1	this	this	PRON
fbem-11595	111	2	resulted	result	VERB
fbem-11595	111	3	in	in	ADP
fbem-11595	111	4	the	the	DET
fbem-11595	111	5	inability	inability	NOUN
fbem-11595	111	6	to	to	PART
fbem-11595	111	7	deduct	deduct	VERB
fbem-11595	111	8	cost	cost	NOUN
fbem-11595	111	9	expenses	expense	NOUN
fbem-11595	111	10	in	in	ADP
fbem-11595	111	11	the	the	DET
fbem-11595	111	12	current	current	ADJ
fbem-11595	111	13	tax	tax	NOUN
fbem-11595	111	14	authority	authority	NOUN
fbem-11595	111	15	accounting	account	VERB
fbem-11595	111	16	.	.	PUNCT
fbem-11595	112	1	on	on	ADP
fbem-11595	112	2	the	the	DET
fbem-11595	112	3	surface	surface	NOUN
fbem-11595	112	4	,	,	PUNCT
fbem-11595	112	5	the	the	DET
fbem-11595	112	6	reason	reason	NOUN
fbem-11595	112	7	for	for	ADP
fbem-11595	112	8	this	this	DET
fbem-11595	112	9	result	result	NOUN
fbem-11595	112	10	is	be	AUX
fbem-11595	112	11	that	that	SCONJ
fbem-11595	112	12	j	j	PROPN
fbem-11595	112	13	real	real	ADJ
fbem-11595	112	14	estate	estate	NOUN
fbem-11595	112	15	company	company	NOUN
fbem-11595	112	16	's	's	PART
fbem-11595	112	17	land	land	NOUN
fbem-11595	112	18	value	value	NOUN
fbem-11595	112	19	-	-	PUNCT
fbem-11595	112	20	added	add	VERB
fbem-11595	112	21	tax	tax	NOUN
fbem-11595	112	22	settlement	settlement	NOUN
fbem-11595	112	23	related	relate	VERB
fbem-11595	112	24	materials	material	NOUN
fbem-11595	112	25	and	and	CCONJ
fbem-11595	112	26	bills	bill	NOUN
fbem-11595	112	27	were	be	AUX
fbem-11595	112	28	not	not	PART
fbem-11595	112	29	placed	place	VERB
fbem-11595	112	30	in	in	ADP
fbem-11595	112	31	a	a	DET
fbem-11595	112	32	centralized	centralized	ADJ
fbem-11595	112	33	manner	manner	NOUN
fbem-11595	112	34	,	,	PUNCT
fbem-11595	112	35	which	which	PRON
fbem-11595	112	36	is	be	AUX
fbem-11595	112	37	relatively	relatively	ADV
fbem-11595	112	38	scattered	scatter	VERB
fbem-11595	112	39	.	.	PUNCT
fbem-11595	113	1	there	there	PRON
fbem-11595	113	2	is	be	VERB
fbem-11595	113	3	a	a	DET
fbem-11595	113	4	lack	lack	NOUN
fbem-11595	113	5	of	of	ADP
fbem-11595	113	6	logic	logic	NOUN
fbem-11595	113	7	between	between	ADP
fbem-11595	113	8	the	the	DET
fbem-11595	113	9	materials	material	NOUN
fbem-11595	113	10	,	,	PUNCT
fbem-11595	113	11	and	and	CCONJ
fbem-11595	113	12	the	the	DET
fbem-11595	113	13	collection	collection	NOUN
fbem-11595	113	14	of	of	ADP
fbem-11595	113	15	materials	material	NOUN
fbem-11595	113	16	is	be	AUX
fbem-11595	113	17	not	not	PART
fbem-11595	113	18	systematic	systematic	ADJ
fbem-11595	113	19	and	and	CCONJ
fbem-11595	113	20	standardized	standardized	ADJ
fbem-11595	113	21	.	.	PUNCT
fbem-11595	114	1	the	the	DET
fbem-11595	114	2	root	root	NOUN
fbem-11595	114	3	cause	cause	NOUN
fbem-11595	114	4	is	be	AUX
fbem-11595	114	5	the	the	DET
fbem-11595	114	6	extensive	extensive	ADJ
fbem-11595	114	7	internal	internal	ADJ
fbem-11595	114	8	financial	financial	ADJ
fbem-11595	114	9	management	management	NOUN
fbem-11595	114	10	of	of	ADP
fbem-11595	114	11	j	j	PROPN
fbem-11595	114	12	real	real	ADJ
fbem-11595	114	13	estate	estate	NOUN
fbem-11595	114	14	company	company	NOUN
fbem-11595	114	15	.	.	PUNCT
fbem-11595	115	1	when	when	SCONJ
fbem-11595	115	2	tax	tax	NOUN
fbem-11595	115	3	authorities	authority	NOUN
fbem-11595	115	4	conduct	conduct	VERB
fbem-11595	115	5	a	a	DET
fbem-11595	115	6	liquidation	liquidation	NOUN
fbem-11595	115	7	review	review	NOUN
fbem-11595	115	8	of	of	ADP
fbem-11595	115	9	a	a	DET
fbem-11595	115	10	project	project	NOUN
fbem-11595	115	11	,	,	PUNCT
fbem-11595	115	12	their	their	PRON
fbem-11595	115	13	focus	focus	NOUN
fbem-11595	115	14	ranges	range	VERB
fbem-11595	115	15	from	from	ADP
fbem-11595	115	16	filing	filing	NOUN
fbem-11595	115	17	and	and	CCONJ
fbem-11595	115	18	registration	registration	NOUN
fbem-11595	115	19	materials	material	NOUN
fbem-11595	115	20	,	,	PUNCT
fbem-11595	115	21	surveying	surveying	NOUN
fbem-11595	115	22	and	and	CCONJ
fbem-11595	115	23	mapping	mapping	NOUN
fbem-11595	115	24	maps	map	NOUN
fbem-11595	115	25	,	,	PUNCT
fbem-11595	115	26	and	and	CCONJ
fbem-11595	115	27	even	even	ADV
fbem-11595	115	28	pre	pre	ADJ
fbem-11595	115	29	-	-	ADJ
fbem-11595	115	30	sale	sale	ADJ
fbem-11595	115	31	licenses	license	NOUN
fbem-11595	115	32	to	to	ADP
fbem-11595	115	33	the	the	DET
fbem-11595	115	34	correlation	correlation	NOUN
fbem-11595	115	35	between	between	ADP
fbem-11595	115	36	data	datum	NOUN
fbem-11595	115	37	and	and	CCONJ
fbem-11595	115	38	liquidation	liquidation	NOUN
fbem-11595	115	39	materials	material	NOUN
fbem-11595	115	40	.	.	PUNCT
fbem-11595	116	1	such	such	DET
fbem-11595	116	2	a	a	DET
fbem-11595	116	3	serious	serious	ADJ
fbem-11595	116	4	and	and	CCONJ
fbem-11595	116	5	strict	strict	ADJ
fbem-11595	116	6	review	review	NOUN
fbem-11595	116	7	aims	aim	VERB
fbem-11595	116	8	to	to	PART
fbem-11595	116	9	confirm	confirm	VERB
fbem-11595	116	10	whether	whether	SCONJ
fbem-11595	116	11	the	the	DET
fbem-11595	116	12	real	real	ADJ
fbem-11595	116	13	estate	estate	NOUN
fbem-11595	116	14	enterprise	enterprise	NOUN
fbem-11595	116	15	has	have	AUX
fbem-11595	116	16	listed	list	VERB
fbem-11595	116	17	false	false	ADJ
fbem-11595	116	18	transactions	transaction	NOUN
fbem-11595	116	19	,	,	PUNCT
fbem-11595	116	20	which	which	PRON
fbem-11595	116	21	requires	require	VERB
fbem-11595	116	22	the	the	DET
fbem-11595	116	23	real	real	ADJ
fbem-11595	116	24	estate	estate	NOUN
fbem-11595	116	25	enterprise	enterprise	NOUN
fbem-11595	116	26	itself	itself	PRON
fbem-11595	116	27	to	to	PART
fbem-11595	116	28	strengthen	strengthen	VERB
fbem-11595	116	29	the	the	DET
fbem-11595	116	30	management	management	NOUN
fbem-11595	116	31	of	of	ADP
fbem-11595	116	32	liquidation	liquidation	NOUN
fbem-11595	116	33	materials	material	NOUN
fbem-11595	116	34	.	.	PUNCT
fbem-11595	117	1	however	however	ADV
fbem-11595	117	2	,	,	PUNCT
fbem-11595	117	3	it	it	PRON
fbem-11595	117	4	is	be	AUX
fbem-11595	117	5	obvious	obvious	ADJ
fbem-11595	117	6	that	that	SCONJ
fbem-11595	117	7	j	j	PROPN
fbem-11595	117	8	real	real	ADJ
fbem-11595	117	9	estate	estate	NOUN
fbem-11595	117	10	company	company	NOUN
fbem-11595	117	11	did	do	AUX
fbem-11595	117	12	not	not	PART
fbem-11595	117	13	attach	attach	VERB
fbem-11595	117	14	importance	importance	NOUN
fbem-11595	117	15	to	to	ADP
fbem-11595	117	16	the	the	DET
fbem-11595	117	17	planning	planning	NOUN
fbem-11595	117	18	of	of	ADP
fbem-11595	117	19	land	land	NOUN
fbem-11595	117	20	value	value	NOUN
fbem-11595	117	21	-	-	PUNCT
fbem-11595	117	22	added	add	VERB
fbem-11595	117	23	tax	tax	NOUN
fbem-11595	117	24	management	management	NOUN
fbem-11595	117	25	,	,	PUNCT
fbem-11595	117	26	and	and	CCONJ
fbem-11595	117	27	the	the	DET
fbem-11595	117	28	collection	collection	NOUN
fbem-11595	117	29	of	of	ADP
fbem-11595	117	30	project	project	NOUN
fbem-11595	117	31	data	datum	NOUN
fbem-11595	117	32	was	be	AUX
fbem-11595	117	33	very	very	ADV
fbem-11595	117	34	12	12	NUM
fbem-11595	117	35	chaotic	chaotic	ADJ
fbem-11595	117	36	.	.	PUNCT
fbem-11595	118	1	there	there	PRON
fbem-11595	118	2	was	be	VERB
fbem-11595	118	3	no	no	DET
fbem-11595	118	4	dedicated	dedicated	ADJ
fbem-11595	118	5	file	file	NOUN
fbem-11595	118	6	for	for	ADP
fbem-11595	118	7	the	the	DET
fbem-11595	118	8	project	project	NOUN
fbem-11595	118	9	,	,	PUNCT
fbem-11595	118	10	and	and	CCONJ
fbem-11595	118	11	the	the	DET
fbem-11595	118	12	acquisition	acquisition	NOUN
fbem-11595	118	13	of	of	ADP
fbem-11595	118	14	data	datum	NOUN
fbem-11595	118	15	was	be	AUX
fbem-11595	118	16	not	not	PART
fbem-11595	118	17	rigorous	rigorous	ADJ
fbem-11595	118	18	,	,	PUNCT
fbem-11595	118	19	the	the	DET
fbem-11595	118	20	preservation	preservation	NOUN
fbem-11595	118	21	of	of	ADP
fbem-11595	118	22	data	datum	NOUN
fbem-11595	118	23	was	be	AUX
fbem-11595	118	24	incomplete	incomplete	ADJ
fbem-11595	118	25	,	,	PUNCT
fbem-11595	118	26	and	and	CCONJ
fbem-11595	118	27	the	the	DET
fbem-11595	118	28	data	datum	NOUN
fbem-11595	118	29	was	be	AUX
fbem-11595	118	30	scattered	scatter	VERB
fbem-11595	118	31	and	and	CCONJ
fbem-11595	118	32	lacked	lack	VERB
fbem-11595	118	33	logic	logic	NOUN
fbem-11595	118	34	.	.	PUNCT
fbem-11595	119	1	the	the	DET
fbem-11595	119	2	development	development	NOUN
fbem-11595	119	3	project	project	NOUN
fbem-11595	119	4	involved	involve	VERB
fbem-11595	119	5	many	many	ADJ
fbem-11595	119	6	points	point	NOUN
fbem-11595	119	7	,	,	PUNCT
fbem-11595	119	8	which	which	PRON
fbem-11595	119	9	could	could	AUX
fbem-11595	119	10	affect	affect	VERB
fbem-11595	119	11	the	the	DET
fbem-11595	119	12	entire	entire	ADJ
fbem-11595	119	13	system	system	NOUN
fbem-11595	119	14	,	,	PUNCT
fbem-11595	119	15	resulting	result	VERB
fbem-11595	119	16	in	in	ADP
fbem-11595	119	17	situations	situation	NOUN
fbem-11595	119	18	where	where	SCONJ
fbem-11595	119	19	the	the	DET
fbem-11595	119	20	data	datum	NOUN
fbem-11595	119	21	could	could	AUX
fbem-11595	119	22	not	not	PART
fbem-11595	119	23	be	be	AUX
fbem-11595	119	24	mutually	mutually	ADV
fbem-11595	119	25	verified	verify	VERB
fbem-11595	119	26	.	.	PUNCT
fbem-11595	120	1	3.3	3.3	NUM
fbem-11595	120	2	.	.	PUNCT
fbem-11595	121	1	neglecting	neglect	VERB
fbem-11595	121	2	preferential	preferential	ADJ
fbem-11595	121	3	policies	policy	NOUN
fbem-11595	121	4	for	for	ADP
fbem-11595	121	5	land	land	NOUN
fbem-11595	121	6	value	value	NOUN
fbem-11595	121	7	-	-	PUNCT
fbem-11595	121	8	added	add	VERB
fbem-11595	121	9	tax	tax	NOUN
fbem-11595	121	10	settlement	settlement	NOUN
fbem-11595	121	11	china	china	PROPN
fbem-11595	121	12	has	have	AUX
fbem-11595	121	13	introduced	introduce	VERB
fbem-11595	121	14	multiple	multiple	ADJ
fbem-11595	121	15	preferential	preferential	ADJ
fbem-11595	121	16	policies	policy	NOUN
fbem-11595	121	17	for	for	ADP
fbem-11595	121	18	the	the	DET
fbem-11595	121	19	collection	collection	NOUN
fbem-11595	121	20	of	of	ADP
fbem-11595	121	21	land	land	NOUN
fbem-11595	121	22	value	value	NOUN
fbem-11595	121	23	-	-	PUNCT
fbem-11595	121	24	added	add	VERB
fbem-11595	121	25	tax	tax	NOUN
fbem-11595	121	26	,	,	PUNCT
fbem-11595	121	27	aiming	aim	VERB
fbem-11595	121	28	to	to	PART
fbem-11595	121	29	reduce	reduce	VERB
fbem-11595	121	30	the	the	DET
fbem-11595	121	31	tax	tax	NOUN
fbem-11595	121	32	burden	burden	NOUN
fbem-11595	121	33	on	on	ADP
fbem-11595	121	34	taxpayers	taxpayer	NOUN
fbem-11595	121	35	and	and	CCONJ
fbem-11595	121	36	promote	promote	VERB
fbem-11595	121	37	the	the	DET
fbem-11595	121	38	sustainable	sustainable	ADJ
fbem-11595	121	39	development	development	NOUN
fbem-11595	121	40	of	of	ADP
fbem-11595	121	41	real	real	ADJ
fbem-11595	121	42	estate	estate	NOUN
fbem-11595	121	43	enterprises	enterprise	NOUN
fbem-11595	121	44	.	.	PUNCT
fbem-11595	122	1	real	real	ADJ
fbem-11595	122	2	estate	estate	NOUN
fbem-11595	122	3	companies	company	NOUN
fbem-11595	122	4	that	that	PRON
fbem-11595	122	5	want	want	VERB
fbem-11595	122	6	to	to	PART
fbem-11595	122	7	utilize	utilize	VERB
fbem-11595	122	8	tax	tax	NOUN
fbem-11595	122	9	incentives	incentive	NOUN
fbem-11595	122	10	need	need	VERB
fbem-11595	122	11	to	to	PART
fbem-11595	122	12	be	be	AUX
fbem-11595	122	13	familiar	familiar	ADJ
fbem-11595	122	14	with	with	ADP
fbem-11595	122	15	the	the	DET
fbem-11595	122	16	relevant	relevant	ADJ
fbem-11595	122	17	preferential	preferential	ADJ
fbem-11595	122	18	policies	policy	NOUN
fbem-11595	122	19	of	of	ADP
fbem-11595	122	20	land	land	NOUN
fbem-11595	122	21	value	value	NOUN
fbem-11595	122	22	-	-	PUNCT
fbem-11595	122	23	added	add	VERB
fbem-11595	122	24	tax	tax	NOUN
fbem-11595	122	25	and	and	CCONJ
fbem-11595	122	26	apply	apply	VERB
fbem-11595	122	27	them	they	PRON
fbem-11595	122	28	to	to	ADP
fbem-11595	122	29	their	their	PRON
fbem-11595	122	30	tax	tax	NOUN
fbem-11595	122	31	planning	planning	NOUN
fbem-11595	122	32	.	.	PUNCT
fbem-11595	123	1	j	j	PROPN
fbem-11595	123	2	real	real	ADJ
fbem-11595	123	3	estate	estate	NOUN
fbem-11595	123	4	company	company	NOUN
fbem-11595	123	5	did	do	AUX
fbem-11595	123	6	not	not	PART
fbem-11595	123	7	pay	pay	VERB
fbem-11595	123	8	attention	attention	NOUN
fbem-11595	123	9	to	to	ADP
fbem-11595	123	10	the	the	DET
fbem-11595	123	11	balance	balance	NOUN
fbem-11595	123	12	between	between	ADP
fbem-11595	123	13	sales	sale	NOUN
fbem-11595	123	14	prices	price	NOUN
fbem-11595	123	15	and	and	CCONJ
fbem-11595	123	16	deduction	deduction	NOUN
fbem-11595	123	17	items	item	NOUN
fbem-11595	123	18	to	to	PART
fbem-11595	123	19	reduce	reduce	VERB
fbem-11595	123	20	the	the	DET
fbem-11595	123	21	valueadded	valueadded	ADJ
fbem-11595	123	22	rate	rate	NOUN
fbem-11595	123	23	,	,	PUNCT
fbem-11595	123	24	but	but	CCONJ
fbem-11595	123	25	chose	choose	VERB
fbem-11595	123	26	to	to	PART
fbem-11595	123	27	falsely	falsely	ADV
fbem-11595	123	28	report	report	VERB
fbem-11595	123	29	the	the	DET
fbem-11595	123	30	amount	amount	NOUN
fbem-11595	123	31	of	of	ADP
fbem-11595	123	32	partial	partial	ADJ
fbem-11595	123	33	deduction	deduction	NOUN
fbem-11595	123	34	items	item	NOUN
fbem-11595	123	35	.	.	PUNCT
fbem-11595	124	1	this	this	PRON
fbem-11595	124	2	has	have	AUX
fbem-11595	124	3	led	lead	VERB
fbem-11595	124	4	to	to	ADP
fbem-11595	124	5	the	the	DET
fbem-11595	124	6	tax	tax	NOUN
fbem-11595	124	7	authorities	authority	NOUN
fbem-11595	124	8	deducting	deduct	VERB
fbem-11595	124	9	a	a	DET
fbem-11595	124	10	large	large	ADJ
fbem-11595	124	11	amount	amount	NOUN
fbem-11595	124	12	of	of	ADP
fbem-11595	124	13	deducted	deduct	VERB
fbem-11595	124	14	items	item	NOUN
fbem-11595	124	15	after	after	ADP
fbem-11595	124	16	liquidation	liquidation	NOUN
fbem-11595	124	17	and	and	CCONJ
fbem-11595	124	18	accounting	accounting	NOUN
fbem-11595	124	19	,	,	PUNCT
fbem-11595	124	20	resulting	result	VERB
fbem-11595	124	21	in	in	ADP
fbem-11595	124	22	the	the	DET
fbem-11595	124	23	proportion	proportion	NOUN
fbem-11595	124	24	of	of	ADP
fbem-11595	124	25	ordinary	ordinary	ADJ
fbem-11595	124	26	residential	residential	ADJ
fbem-11595	124	27	value	value	NOUN
fbem-11595	124	28	added	add	VERB
fbem-11595	124	29	accounting	accounting	NOUN
fbem-11595	124	30	for	for	ADP
fbem-11595	124	31	more	more	ADJ
fbem-11595	124	32	than	than	ADP
fbem-11595	124	33	20	20	NUM
fbem-11595	124	34	%	%	NOUN
fbem-11595	124	35	of	of	ADP
fbem-11595	124	36	the	the	DET
fbem-11595	124	37	deducted	deduct	VERB
fbem-11595	124	38	items	item	NOUN
fbem-11595	124	39	,	,	PUNCT
fbem-11595	124	40	which	which	PRON
fbem-11595	124	41	can	can	AUX
fbem-11595	124	42	not	not	PART
fbem-11595	124	43	exempt	exempt	VERB
fbem-11595	124	44	land	land	NOUN
fbem-11595	124	45	value	value	NOUN
fbem-11595	124	46	added	add	VERB
fbem-11595	124	47	tax	tax	NOUN
fbem-11595	124	48	.	.	PUNCT
fbem-11595	125	1	j	j	PROPN
fbem-11595	125	2	real	real	ADJ
fbem-11595	125	3	estate	estate	NOUN
fbem-11595	125	4	company	company	NOUN
fbem-11595	125	5	did	do	AUX
fbem-11595	125	6	not	not	PART
fbem-11595	125	7	pay	pay	VERB
fbem-11595	125	8	attention	attention	NOUN
fbem-11595	125	9	to	to	ADP
fbem-11595	125	10	the	the	DET
fbem-11595	125	11	tax	tax	NOUN
fbem-11595	125	12	incentives	incentive	NOUN
fbem-11595	125	13	for	for	ADP
fbem-11595	125	14	land	land	NOUN
fbem-11595	125	15	value	value	NOUN
fbem-11595	125	16	-	-	PUNCT
fbem-11595	125	17	added	add	VERB
fbem-11595	125	18	tax	tax	NOUN
fbem-11595	125	19	in	in	ADP
fbem-11595	125	20	the	the	DET
fbem-11595	125	21	early	early	ADJ
fbem-11595	125	22	stages	stage	NOUN
fbem-11595	125	23	of	of	ADP
fbem-11595	125	24	project	project	NOUN
fbem-11595	125	25	development	development	NOUN
fbem-11595	125	26	.	.	PUNCT
fbem-11595	126	1	in	in	ADP
fbem-11595	126	2	the	the	DET
fbem-11595	126	3	early	early	ADJ
fbem-11595	126	4	stages	stage	NOUN
fbem-11595	126	5	of	of	ADP
fbem-11595	126	6	project	project	NOUN
fbem-11595	126	7	development	development	NOUN
fbem-11595	126	8	,	,	PUNCT
fbem-11595	126	9	it	it	PRON
fbem-11595	126	10	is	be	AUX
fbem-11595	126	11	necessary	necessary	ADJ
fbem-11595	126	12	to	to	PART
fbem-11595	126	13	have	have	VERB
fbem-11595	126	14	a	a	DET
fbem-11595	126	15	comprehensive	comprehensive	ADJ
fbem-11595	126	16	understanding	understanding	NOUN
fbem-11595	126	17	of	of	ADP
fbem-11595	126	18	relevant	relevant	ADJ
fbem-11595	126	19	preferential	preferential	ADJ
fbem-11595	126	20	policies	policy	NOUN
fbem-11595	126	21	,	,	PUNCT
fbem-11595	126	22	such	such	ADJ
fbem-11595	126	23	as	as	ADP
fbem-11595	126	24	cooperative	cooperative	ADJ
fbem-11595	126	25	building	building	NOUN
fbem-11595	126	26	and	and	CCONJ
fbem-11595	126	27	joint	joint	ADJ
fbem-11595	126	28	venture	venture	NOUN
fbem-11595	126	29	discounts	discount	NOUN
fbem-11595	126	30	,	,	PUNCT
fbem-11595	126	31	and	and	CCONJ
fbem-11595	126	32	clarify	clarify	VERB
fbem-11595	126	33	the	the	DET
fbem-11595	126	34	conditions	condition	NOUN
fbem-11595	126	35	for	for	ADP
fbem-11595	126	36	the	the	DET
fbem-11595	126	37	occurrence	occurrence	NOUN
fbem-11595	126	38	of	of	ADP
fbem-11595	126	39	preferential	preferential	ADJ
fbem-11595	126	40	policies	policy	NOUN
fbem-11595	126	41	and	and	CCONJ
fbem-11595	126	42	the	the	DET
fbem-11595	126	43	necessary	necessary	ADJ
fbem-11595	126	44	documents	document	NOUN
fbem-11595	126	45	.	.	PUNCT
fbem-11595	127	1	this	this	PRON
fbem-11595	127	2	will	will	AUX
fbem-11595	127	3	enable	enable	VERB
fbem-11595	127	4	the	the	DET
fbem-11595	127	5	preferential	preferential	ADJ
fbem-11595	127	6	policies	policy	NOUN
fbem-11595	127	7	to	to	PART
fbem-11595	127	8	be	be	AUX
fbem-11595	127	9	included	include	VERB
fbem-11595	127	10	in	in	ADP
fbem-11595	127	11	the	the	DET
fbem-11595	127	12	contract	contract	NOUN
fbem-11595	127	13	when	when	SCONJ
fbem-11595	127	14	encountering	encounter	VERB
fbem-11595	127	15	eligible	eligible	ADJ
fbem-11595	127	16	matters	matter	NOUN
fbem-11595	127	17	in	in	ADP
fbem-11595	127	18	the	the	DET
fbem-11595	127	19	later	later	ADJ
fbem-11595	127	20	stage	stage	NOUN
fbem-11595	127	21	,	,	PUNCT
fbem-11595	127	22	providing	provide	VERB
fbem-11595	127	23	clearer	clear	ADJ
fbem-11595	127	24	original	original	ADJ
fbem-11595	127	25	information	information	NOUN
fbem-11595	127	26	for	for	ADP
fbem-11595	127	27	land	land	NOUN
fbem-11595	127	28	value	value	NOUN
fbem-11595	127	29	-	-	PUNCT
fbem-11595	127	30	added	add	VERB
fbem-11595	127	31	tax	tax	NOUN
fbem-11595	127	32	liquidation	liquidation	NOUN
fbem-11595	127	33	in	in	ADP
fbem-11595	127	34	the	the	DET
fbem-11595	127	35	later	later	ADJ
fbem-11595	127	36	stage	stage	NOUN
fbem-11595	127	37	,	,	PUNCT
fbem-11595	127	38	and	and	CCONJ
fbem-11595	127	39	reducing	reduce	VERB
fbem-11595	127	40	tax	tax	NOUN
fbem-11595	127	41	burden	burden	NOUN
fbem-11595	127	42	for	for	ADP
fbem-11595	127	43	j	j	PROPN
fbem-11595	127	44	real	real	ADJ
fbem-11595	127	45	estate	estate	NOUN
fbem-11595	127	46	company	company	NOUN
fbem-11595	127	47	's	's	PART
fbem-11595	127	48	project	project	NOUN
fbem-11595	127	49	development	development	NOUN
fbem-11595	127	50	.	.	PUNCT
fbem-11595	128	1	3.4	3.4	NUM
fbem-11595	128	2	.	.	PUNCT
fbem-11595	128	3	lack	lack	NOUN
fbem-11595	128	4	of	of	ADP
fbem-11595	128	5	communication	communication	NOUN
fbem-11595	128	6	between	between	ADP
fbem-11595	128	7	the	the	DET
fbem-11595	128	8	company	company	NOUN
fbem-11595	128	9	and	and	CCONJ
fbem-11595	128	10	tax	tax	NOUN
fbem-11595	128	11	authorities	authority	NOUN
fbem-11595	128	12	there	there	PRON
fbem-11595	128	13	was	be	VERB
fbem-11595	128	14	insufficient	insufficient	ADJ
fbem-11595	128	15	communication	communication	NOUN
fbem-11595	128	16	and	and	CCONJ
fbem-11595	128	17	exchange	exchange	NOUN
fbem-11595	128	18	between	between	ADP
fbem-11595	128	19	the	the	DET
fbem-11595	128	20	tax	tax	NOUN
fbem-11595	128	21	and	and	CCONJ
fbem-11595	128	22	enterprise	enterprise	NOUN
fbem-11595	128	23	sides	side	NOUN
fbem-11595	128	24	during	during	ADP
fbem-11595	128	25	the	the	DET
fbem-11595	128	26	liquidation	liquidation	NOUN
fbem-11595	128	27	process	process	NOUN
fbem-11595	128	28	.	.	PUNCT
fbem-11595	129	1	compared	compare	VERB
fbem-11595	129	2	to	to	ADP
fbem-11595	129	3	tax	tax	NOUN
fbem-11595	129	4	authorities	authority	NOUN
fbem-11595	129	5	,	,	PUNCT
fbem-11595	129	6	j	j	PROPN
fbem-11595	129	7	real	real	ADJ
fbem-11595	129	8	estate	estate	NOUN
fbem-11595	129	9	company	company	NOUN
fbem-11595	129	10	is	be	AUX
fbem-11595	129	11	bound	bind	VERB
fbem-11595	129	12	to	to	PART
fbem-11595	129	13	have	have	VERB
fbem-11595	129	14	a	a	DET
fbem-11595	129	15	better	well	ADJ
fbem-11595	129	16	understanding	understanding	NOUN
fbem-11595	129	17	of	of	ADP
fbem-11595	129	18	the	the	DET
fbem-11595	129	19	project	project	NOUN
fbem-11595	129	20	situation	situation	NOUN
fbem-11595	129	21	.	.	PUNCT
fbem-11595	130	1	we	we	PRON
fbem-11595	130	2	have	have	VERB
fbem-11595	130	3	first	first	ADJ
fbem-11595	130	4	-	-	PUNCT
fbem-11595	130	5	hand	hand	NOUN
fbem-11595	130	6	information	information	NOUN
fbem-11595	130	7	on	on	ADP
fbem-11595	130	8	project	project	NOUN
fbem-11595	130	9	initiation	initiation	NOUN
fbem-11595	130	10	,	,	PUNCT
fbem-11595	130	11	planning	planning	NOUN
fbem-11595	130	12	,	,	PUNCT
fbem-11595	130	13	construction	construction	NOUN
fbem-11595	130	14	,	,	PUNCT
fbem-11595	130	15	and	and	CCONJ
fbem-11595	130	16	later	later	ADV
fbem-11595	130	17	sales	sale	NOUN
fbem-11595	130	18	of	of	ADP
fbem-11595	130	19	j	j	PROPN
fbem-11595	130	20	real	real	ADJ
fbem-11595	130	21	estate	estate	NOUN
fbem-11595	130	22	.	.	PUNCT
fbem-11595	131	1	when	when	SCONJ
fbem-11595	131	2	conducting	conduct	VERB
fbem-11595	131	3	self	self	NOUN
fbem-11595	131	4	liquidation	liquidation	NOUN
fbem-11595	131	5	,	,	PUNCT
fbem-11595	131	6	the	the	DET
fbem-11595	131	7	company	company	NOUN
fbem-11595	131	8	can	can	AUX
fbem-11595	131	9	make	make	VERB
fbem-11595	131	10	the	the	DET
fbem-11595	131	11	most	most	ADV
fbem-11595	131	12	favorable	favorable	ADJ
fbem-11595	131	13	choices	choice	NOUN
fbem-11595	131	14	and	and	CCONJ
fbem-11595	131	15	treatments	treatment	NOUN
fbem-11595	131	16	based	base	VERB
fbem-11595	131	17	on	on	ADP
fbem-11595	131	18	its	its	PRON
fbem-11595	131	19	own	own	ADJ
fbem-11595	131	20	understanding	understanding	NOUN
fbem-11595	131	21	of	of	ADP
fbem-11595	131	22	the	the	DET
fbem-11595	131	23	project	project	NOUN
fbem-11595	131	24	situation	situation	NOUN
fbem-11595	131	25	.	.	PUNCT
fbem-11595	132	1	however	however	ADV
fbem-11595	132	2	,	,	PUNCT
fbem-11595	132	3	tax	tax	NOUN
fbem-11595	132	4	authorities	authority	NOUN
fbem-11595	132	5	can	can	AUX
fbem-11595	132	6	not	not	PART
fbem-11595	132	7	achieve	achieve	VERB
fbem-11595	132	8	this	this	PRON
fbem-11595	132	9	.	.	PUNCT
fbem-11595	133	1	during	during	ADP
fbem-11595	133	2	the	the	DET
fbem-11595	133	3	self	self	NOUN
fbem-11595	133	4	liquidation	liquidation	NOUN
fbem-11595	133	5	process	process	NOUN
fbem-11595	133	6	of	of	ADP
fbem-11595	133	7	the	the	DET
fbem-11595	133	8	company	company	NOUN
fbem-11595	133	9	,	,	PUNCT
fbem-11595	133	10	when	when	SCONJ
fbem-11595	133	11	encountering	encounter	VERB
fbem-11595	133	12	uncertain	uncertain	ADJ
fbem-11595	133	13	and	and	CCONJ
fbem-11595	133	14	ambiguous	ambiguous	ADJ
fbem-11595	133	15	points	point	NOUN
fbem-11595	133	16	,	,	PUNCT
fbem-11595	133	17	they	they	PRON
fbem-11595	133	18	did	do	AUX
fbem-11595	133	19	not	not	PART
fbem-11595	133	20	promptly	promptly	ADV
fbem-11595	133	21	consult	consult	VERB
fbem-11595	133	22	and	and	CCONJ
fbem-11595	133	23	communicate	communicate	VERB
fbem-11595	133	24	with	with	ADP
fbem-11595	133	25	the	the	DET
fbem-11595	133	26	tax	tax	NOUN
fbem-11595	133	27	authorities	authority	NOUN
fbem-11595	133	28	,	,	PUNCT
fbem-11595	133	29	which	which	PRON
fbem-11595	133	30	led	lead	VERB
fbem-11595	133	31	to	to	ADP
fbem-11595	133	32	the	the	DET
fbem-11595	133	33	tax	tax	NOUN
fbem-11595	133	34	authorities	authority	NOUN
fbem-11595	133	35	only	only	ADV
fbem-11595	133	36	discovering	discover	VERB
fbem-11595	133	37	problems	problem	NOUN
fbem-11595	133	38	during	during	ADP
fbem-11595	133	39	the	the	DET
fbem-11595	133	40	audit	audit	NOUN
fbem-11595	133	41	.	.	PUNCT
fbem-11595	134	1	compared	compare	VERB
fbem-11595	134	2	to	to	ADP
fbem-11595	134	3	the	the	DET
fbem-11595	134	4	financial	financial	ADJ
fbem-11595	134	5	and	and	CCONJ
fbem-11595	134	6	tax	tax	NOUN
fbem-11595	134	7	personnel	personnel	NOUN
fbem-11595	134	8	of	of	ADP
fbem-11595	134	9	j	j	PROPN
fbem-11595	134	10	real	real	ADJ
fbem-11595	134	11	estate	estate	NOUN
fbem-11595	134	12	company	company	NOUN
fbem-11595	134	13	,	,	PUNCT
fbem-11595	134	14	after	after	ADP
fbem-11595	134	15	receiving	receive	VERB
fbem-11595	134	16	strict	strict	ADJ
fbem-11595	134	17	training	training	NOUN
fbem-11595	134	18	in	in	ADP
fbem-11595	134	19	land	land	NOUN
fbem-11595	134	20	value	value	NOUN
fbem-11595	134	21	-	-	PUNCT
fbem-11595	134	22	added	add	VERB
fbem-11595	134	23	tax	tax	NOUN
fbem-11595	134	24	liquidation	liquidation	NOUN
fbem-11595	134	25	and	and	CCONJ
fbem-11595	134	26	participating	participate	VERB
fbem-11595	134	27	in	in	ADP
fbem-11595	134	28	land	land	NOUN
fbem-11595	134	29	value	value	NOUN
fbem-11595	134	30	-	-	PUNCT
fbem-11595	134	31	added	add	VERB
fbem-11595	134	32	tax	tax	NOUN
fbem-11595	134	33	project	project	NOUN
fbem-11595	134	34	liquidation	liquidation	NOUN
fbem-11595	134	35	multiple	multiple	ADJ
fbem-11595	134	36	times	time	NOUN
fbem-11595	134	37	,	,	PUNCT
fbem-11595	134	38	the	the	DET
fbem-11595	134	39	tax	tax	NOUN
fbem-11595	134	40	authorities	authority	NOUN
fbem-11595	134	41	can	can	AUX
fbem-11595	134	42	have	have	VERB
fbem-11595	134	43	a	a	DET
fbem-11595	134	44	more	more	ADV
fbem-11595	134	45	precise	precise	ADJ
fbem-11595	134	46	understanding	understanding	NOUN
fbem-11595	134	47	of	of	ADP
fbem-11595	134	48	tax	tax	NOUN
fbem-11595	134	49	policies	policy	NOUN
fbem-11595	134	50	.	.	PUNCT
fbem-11595	135	1	if	if	SCONJ
fbem-11595	135	2	the	the	DET
fbem-11595	135	3	company	company	NOUN
fbem-11595	135	4	can	can	AUX
fbem-11595	135	5	communicate	communicate	VERB
fbem-11595	135	6	with	with	ADP
fbem-11595	135	7	the	the	DET
fbem-11595	135	8	tax	tax	NOUN
fbem-11595	135	9	authorities	authority	NOUN
fbem-11595	135	10	more	more	ADV
fbem-11595	135	11	during	during	ADP
fbem-11595	135	12	the	the	DET
fbem-11595	135	13	declaration	declaration	NOUN
fbem-11595	135	14	process	process	NOUN
fbem-11595	135	15	,	,	PUNCT
fbem-11595	135	16	the	the	DET
fbem-11595	135	17	tax	tax	NOUN
fbem-11595	135	18	authorities	authority	NOUN
fbem-11595	135	19	can	can	AUX
fbem-11595	135	20	detect	detect	VERB
fbem-11595	135	21	and	and	CCONJ
fbem-11595	135	22	raise	raise	VERB
fbem-11595	135	23	unreasonable	unreasonable	ADJ
fbem-11595	135	24	areas	area	NOUN
fbem-11595	135	25	in	in	ADP
fbem-11595	135	26	the	the	DET
fbem-11595	135	27	declaration	declaration	NOUN
fbem-11595	135	28	earlier	early	ADV
fbem-11595	135	29	,	,	PUNCT
fbem-11595	135	30	and	and	CCONJ
fbem-11595	135	31	j	j	PROPN
fbem-11595	135	32	real	real	ADJ
fbem-11595	135	33	estate	estate	NOUN
fbem-11595	135	34	company	company	NOUN
fbem-11595	135	35	can	can	AUX
fbem-11595	135	36	be	be	AUX
fbem-11595	135	37	informed	inform	VERB
fbem-11595	135	38	,	,	PUNCT
fbem-11595	135	39	corrected	correct	VERB
fbem-11595	135	40	,	,	PUNCT
fbem-11595	135	41	and	and	CCONJ
fbem-11595	135	42	remedied	remedie	VERB
fbem-11595	135	43	earlier	early	ADV
fbem-11595	135	44	.	.	PUNCT
fbem-11595	136	1	the	the	DET
fbem-11595	136	2	communication	communication	NOUN
fbem-11595	136	3	and	and	CCONJ
fbem-11595	136	4	exchange	exchange	NOUN
fbem-11595	136	5	between	between	ADP
fbem-11595	136	6	tax	tax	NOUN
fbem-11595	136	7	and	and	CCONJ
fbem-11595	136	8	enterprise	enterprise	NOUN
fbem-11595	136	9	not	not	PART
fbem-11595	136	10	only	only	ADV
fbem-11595	136	11	enables	enable	VERB
fbem-11595	136	12	financial	financial	ADJ
fbem-11595	136	13	and	and	CCONJ
fbem-11595	136	14	tax	tax	NOUN
fbem-11595	136	15	personnel	personnel	NOUN
fbem-11595	136	16	to	to	PART
fbem-11595	136	17	understand	understand	VERB
fbem-11595	136	18	the	the	DET
fbem-11595	136	19	key	key	ADJ
fbem-11595	136	20	issues	issue	NOUN
fbem-11595	136	21	that	that	PRON
fbem-11595	136	22	need	need	VERB
fbem-11595	136	23	to	to	PART
fbem-11595	136	24	be	be	AUX
fbem-11595	136	25	paid	pay	VERB
fbem-11595	136	26	attention	attention	NOUN
fbem-11595	136	27	to	to	ADP
fbem-11595	136	28	in	in	ADP
fbem-11595	136	29	liquidation	liquidation	NOUN
fbem-11595	136	30	,	,	PUNCT
fbem-11595	136	31	but	but	CCONJ
fbem-11595	136	32	also	also	ADV
fbem-11595	136	33	enables	enable	VERB
fbem-11595	136	34	tax	tax	NOUN
fbem-11595	136	35	authorities	authority	NOUN
fbem-11595	136	36	to	to	PART
fbem-11595	136	37	further	far	ADV
fbem-11595	136	38	strengthen	strengthen	VERB
fbem-11595	136	39	their	their	PRON
fbem-11595	136	40	liquidation	liquidation	NOUN
fbem-11595	136	41	skills	skill	NOUN
fbem-11595	136	42	and	and	CCONJ
fbem-11595	136	43	ensure	ensure	VERB
fbem-11595	136	44	the	the	DET
fbem-11595	136	45	collection	collection	NOUN
fbem-11595	136	46	of	of	ADP
fbem-11595	136	47	national	national	ADJ
fbem-11595	136	48	taxes	taxis	NOUN
fbem-11595	136	49	.	.	PUNCT
fbem-11595	137	1	4	4	X
fbem-11595	137	2	.	.	NUM
fbem-11595	137	3	suggested	suggest	VERB
fbem-11595	137	4	solutions	solution	NOUN
fbem-11595	137	5	for	for	ADP
fbem-11595	137	6	problem	problem	NOUN
fbem-11595	137	7	improvement	improvement	NOUN
fbem-11595	137	8	4.1	4.1	NUM
fbem-11595	137	9	.	.	PUNCT
fbem-11595	138	1	increase	increase	VERB
fbem-11595	138	2	the	the	DET
fbem-11595	138	3	importance	importance	NOUN
fbem-11595	138	4	of	of	ADP
fbem-11595	138	5	land	land	NOUN
fbem-11595	138	6	valueadded	valueadde	VERB
fbem-11595	138	7	tax	tax	NOUN
fbem-11595	138	8	settlement	settlement	NOUN
fbem-11595	138	9	j	j	PROPN
fbem-11595	138	10	real	real	ADJ
fbem-11595	138	11	estate	estate	NOUN
fbem-11595	138	12	company	company	NOUN
fbem-11595	138	13	should	should	AUX
fbem-11595	138	14	be	be	AUX
fbem-11595	138	15	aware	aware	ADJ
fbem-11595	138	16	of	of	ADP
fbem-11595	138	17	the	the	DET
fbem-11595	138	18	strong	strong	ADJ
fbem-11595	138	19	impact	impact	NOUN
fbem-11595	138	20	of	of	ADP
fbem-11595	138	21	land	land	NOUN
fbem-11595	138	22	value	value	NOUN
fbem-11595	138	23	-	-	PUNCT
fbem-11595	138	24	added	add	VERB
fbem-11595	138	25	tax	tax	NOUN
fbem-11595	138	26	on	on	ADP
fbem-11595	138	27	project	project	NOUN
fbem-11595	138	28	development	development	NOUN
fbem-11595	138	29	.	.	PUNCT
fbem-11595	139	1	the	the	DET
fbem-11595	139	2	company	company	NOUN
fbem-11595	139	3	needs	need	VERB
fbem-11595	139	4	to	to	PART
fbem-11595	139	5	closely	closely	ADV
fbem-11595	139	6	monitor	monitor	VERB
fbem-11595	139	7	the	the	DET
fbem-11595	139	8	national	national	ADJ
fbem-11595	139	9	and	and	CCONJ
fbem-11595	139	10	local	local	ADJ
fbem-11595	139	11	land	land	NOUN
fbem-11595	139	12	value	value	NOUN
fbem-11595	139	13	-	-	PUNCT
fbem-11595	139	14	added	add	VERB
fbem-11595	139	15	tax	tax	NOUN
fbem-11595	139	16	policies	policy	NOUN
fbem-11595	139	17	and	and	CCONJ
fbem-11595	139	18	relevant	relevant	ADJ
fbem-11595	139	19	regulations	regulation	NOUN
fbem-11595	139	20	,	,	PUNCT
fbem-11595	139	21	timely	timely	ADJ
fbem-11595	139	22	grasp	grasp	NOUN
fbem-11595	139	23	changes	change	NOUN
fbem-11595	139	24	in	in	ADP
fbem-11595	139	25	tax	tax	NOUN
fbem-11595	139	26	policies	policy	NOUN
fbem-11595	139	27	,	,	PUNCT
fbem-11595	139	28	and	and	CCONJ
fbem-11595	139	29	select	select	ADJ
fbem-11595	139	30	policies	policy	NOUN
fbem-11595	139	31	and	and	CCONJ
fbem-11595	139	32	regulations	regulation	NOUN
fbem-11595	139	33	that	that	PRON
fbem-11595	139	34	are	be	AUX
fbem-11595	139	35	suitable	suitable	ADJ
fbem-11595	139	36	for	for	ADP
fbem-11595	139	37	the	the	DET
fbem-11595	139	38	actual	actual	ADJ
fbem-11595	139	39	situation	situation	NOUN
fbem-11595	139	40	of	of	ADP
fbem-11595	139	41	the	the	DET
fbem-11595	139	42	company	company	NOUN
fbem-11595	139	43	.	.	PUNCT
fbem-11595	140	1	at	at	ADP
fbem-11595	140	2	the	the	DET
fbem-11595	140	3	same	same	ADJ
fbem-11595	140	4	time	time	NOUN
fbem-11595	140	5	,	,	PUNCT
fbem-11595	140	6	it	it	PRON
fbem-11595	140	7	is	be	AUX
fbem-11595	140	8	even	even	ADV
fbem-11595	140	9	more	more	ADV
fbem-11595	140	10	important	important	ADJ
fbem-11595	140	11	to	to	PART
fbem-11595	140	12	apply	apply	VERB
fbem-11595	140	13	it	it	PRON
fbem-11595	140	14	to	to	ADP
fbem-11595	140	15	one	one	PRON
fbem-11595	140	16	's	's	PART
fbem-11595	140	17	own	own	ADJ
fbem-11595	140	18	value	value	NOUN
fbem-11595	140	19	-	-	PUNCT
fbem-11595	140	20	added	add	VERB
fbem-11595	140	21	tax	tax	NOUN
fbem-11595	140	22	liquidation	liquidation	NOUN
fbem-11595	140	23	work	work	NOUN
fbem-11595	140	24	,	,	PUNCT
fbem-11595	140	25	ensuring	ensure	VERB
fbem-11595	140	26	the	the	DET
fbem-11595	140	27	compliance	compliance	NOUN
fbem-11595	140	28	and	and	CCONJ
fbem-11595	140	29	legality	legality	NOUN
fbem-11595	140	30	of	of	ADP
fbem-11595	140	31	the	the	DET
fbem-11595	140	32	liquidation	liquidation	NOUN
fbem-11595	140	33	work	work	NOUN
fbem-11595	140	34	.	.	PUNCT
fbem-11595	141	1	the	the	DET
fbem-11595	141	2	system	system	NOUN
fbem-11595	141	3	requirements	requirement	NOUN
fbem-11595	141	4	for	for	ADP
fbem-11595	141	5	internal	internal	ADJ
fbem-11595	141	6	liquidation	liquidation	NOUN
fbem-11595	141	7	work	work	NOUN
fbem-11595	141	8	of	of	ADP
fbem-11595	141	9	the	the	DET
fbem-11595	141	10	company	company	NOUN
fbem-11595	141	11	should	should	AUX
fbem-11595	141	12	be	be	AUX
fbem-11595	141	13	updated	update	VERB
fbem-11595	141	14	in	in	ADP
fbem-11595	141	15	a	a	DET
fbem-11595	141	16	timely	timely	ADJ
fbem-11595	141	17	manner	manner	NOUN
fbem-11595	141	18	according	accord	VERB
fbem-11595	141	19	to	to	ADP
fbem-11595	141	20	changes	change	NOUN
fbem-11595	141	21	in	in	ADP
fbem-11595	141	22	tax	tax	NOUN
fbem-11595	141	23	policies[5	policies[5	NOUN
fbem-11595	141	24	]	]	PUNCT
fbem-11595	141	25	.	.	PUNCT
fbem-11595	142	1	in	in	ADP
fbem-11595	142	2	the	the	DET
fbem-11595	142	3	collection	collection	NOUN
fbem-11595	142	4	of	of	ADP
fbem-11595	142	5	land	land	NOUN
fbem-11595	142	6	value	value	NOUN
fbem-11595	142	7	-	-	PUNCT
fbem-11595	142	8	added	add	VERB
fbem-11595	142	9	tax	tax	NOUN
fbem-11595	142	10	by	by	ADP
fbem-11595	142	11	j	j	PROPN
fbem-11595	142	12	real	real	ADJ
fbem-11595	142	13	estate	estate	NOUN
fbem-11595	142	14	company	company	NOUN
fbem-11595	142	15	,	,	PUNCT
fbem-11595	142	16	an	an	DET
fbem-11595	142	17	important	important	ADJ
fbem-11595	142	18	factor	factor	NOUN
fbem-11595	142	19	with	with	ADP
fbem-11595	142	20	high	high	ADJ
fbem-11595	142	21	tax	tax	NOUN
fbem-11595	142	22	risks	risk	NOUN
fbem-11595	142	23	is	be	AUX
fbem-11595	142	24	the	the	DET
fbem-11595	142	25	complexity	complexity	NOUN
fbem-11595	142	26	of	of	ADP
fbem-11595	142	27	the	the	DET
fbem-11595	142	28	accounting	accounting	NOUN
fbem-11595	142	29	method	method	NOUN
fbem-11595	142	30	for	for	ADP
fbem-11595	142	31	land	land	NOUN
fbem-11595	142	32	value	value	NOUN
fbem-11595	142	33	-	-	PUNCT
fbem-11595	142	34	added	add	VERB
fbem-11595	142	35	tax	tax	NOUN
fbem-11595	142	36	.	.	PUNCT
fbem-11595	143	1	its	its	PRON
fbem-11595	143	2	inherent	inherent	ADJ
fbem-11595	143	3	complexity	complexity	NOUN
fbem-11595	143	4	requires	require	VERB
fbem-11595	143	5	real	real	ADJ
fbem-11595	143	6	estate	estate	NOUN
fbem-11595	143	7	companies	company	NOUN
fbem-11595	143	8	to	to	PART
fbem-11595	143	9	continuously	continuously	ADV
fbem-11595	143	10	strengthen	strengthen	VERB
fbem-11595	143	11	their	their	PRON
fbem-11595	143	12	financial	financial	ADJ
fbem-11595	143	13	management	management	NOUN
fbem-11595	143	14	and	and	CCONJ
fbem-11595	143	15	land	land	NOUN
fbem-11595	143	16	value	value	NOUN
fbem-11595	143	17	-	-	PUNCT
fbem-11595	143	18	added	add	VERB
fbem-11595	143	19	tax	tax	NOUN
fbem-11595	143	20	liquidation	liquidation	NOUN
fbem-11595	143	21	and	and	CCONJ
fbem-11595	143	22	declaration	declaration	NOUN
fbem-11595	143	23	management	management	NOUN
fbem-11595	143	24	.	.	PUNCT
fbem-11595	144	1	j	j	PROPN
fbem-11595	144	2	real	real	ADJ
fbem-11595	144	3	estate	estate	NOUN
fbem-11595	144	4	company	company	NOUN
fbem-11595	144	5	should	should	AUX
fbem-11595	144	6	not	not	PART
fbem-11595	144	7	only	only	ADV
fbem-11595	144	8	strictly	strictly	ADV
fbem-11595	144	9	require	require	VERB
fbem-11595	144	10	in	in	ADP
fbem-11595	144	11	daily	daily	ADJ
fbem-11595	144	12	financial	financial	ADJ
fbem-11595	144	13	work	work	NOUN
fbem-11595	144	14	,	,	PUNCT
fbem-11595	144	15	but	but	CCONJ
fbem-11595	144	16	also	also	ADV
fbem-11595	144	17	regularly	regularly	ADV
fbem-11595	144	18	analyze	analyze	VERB
fbem-11595	144	19	and	and	CCONJ
fbem-11595	144	20	review	review	VERB
fbem-11595	144	21	project	project	NOUN
fbem-11595	144	22	declarations	declaration	NOUN
fbem-11595	144	23	,	,	PUNCT
fbem-11595	144	24	more	more	ADV
fbem-11595	144	25	standardized	standardized	ADJ
fbem-11595	144	26	and	and	CCONJ
fbem-11595	144	27	compliant	compliant	ADJ
fbem-11595	144	28	tax	tax	NOUN
fbem-11595	144	29	declarations	declaration	NOUN
fbem-11595	144	30	,	,	PUNCT
fbem-11595	144	31	and	and	CCONJ
fbem-11595	144	32	complete	complete	ADJ
fbem-11595	144	33	declaration	declaration	NOUN
fbem-11595	144	34	procedures	procedure	NOUN
fbem-11595	144	35	.	.	PUNCT
fbem-11595	145	1	under	under	ADP
fbem-11595	145	2	the	the	DET
fbem-11595	145	3	premise	premise	NOUN
fbem-11595	145	4	of	of	ADP
fbem-11595	145	5	complying	comply	VERB
fbem-11595	145	6	with	with	ADP
fbem-11595	145	7	laws	law	NOUN
fbem-11595	145	8	and	and	CCONJ
fbem-11595	145	9	regulations	regulation	NOUN
fbem-11595	145	10	,	,	PUNCT
fbem-11595	145	11	standardized	standardize	VERB
fbem-11595	145	12	operations	operation	NOUN
fbem-11595	145	13	should	should	AUX
fbem-11595	145	14	be	be	AUX
fbem-11595	145	15	carried	carry	VERB
fbem-11595	145	16	out	out	ADP
fbem-11595	145	17	in	in	ADP
fbem-11595	145	18	all	all	DET
fbem-11595	145	19	stages	stage	NOUN
fbem-11595	145	20	of	of	ADP
fbem-11595	145	21	application	application	NOUN
fbem-11595	145	22	.	.	PUNCT
fbem-11595	146	1	pay	pay	VERB
fbem-11595	146	2	attention	attention	NOUN
fbem-11595	146	3	to	to	ADP
fbem-11595	146	4	the	the	DET
fbem-11595	146	5	collection	collection	NOUN
fbem-11595	146	6	of	of	ADP
fbem-11595	146	7	project	project	NOUN
fbem-11595	146	8	and	and	CCONJ
fbem-11595	146	9	tax	tax	NOUN
fbem-11595	146	10	related	relate	VERB
fbem-11595	146	11	materials	material	NOUN
fbem-11595	146	12	,	,	PUNCT
fbem-11595	146	13	especially	especially	ADV
fbem-11595	146	14	the	the	DET
fbem-11595	146	15	systematic	systematic	ADJ
fbem-11595	146	16	storage	storage	NOUN
fbem-11595	146	17	of	of	ADP
fbem-11595	146	18	original	original	ADJ
fbem-11595	146	19	vouchers	voucher	NOUN
fbem-11595	146	20	,	,	PUNCT
fbem-11595	146	21	accounting	accounting	NOUN
fbem-11595	146	22	books	book	NOUN
fbem-11595	146	23	,	,	PUNCT
fbem-11595	146	24	and	and	CCONJ
fbem-11595	146	25	contract	contract	NOUN
fbem-11595	146	26	texts	text	NOUN
fbem-11595	146	27	by	by	ADP
fbem-11595	146	28	project	project	NOUN
fbem-11595	146	29	.	.	PUNCT
fbem-11595	147	1	regularly	regularly	ADV
fbem-11595	147	2	reflect	reflect	VERB
fbem-11595	147	3	and	and	CCONJ
fbem-11595	147	4	summarize	summarize	VERB
fbem-11595	147	5	the	the	DET
fbem-11595	147	6	problems	problem	NOUN
fbem-11595	147	7	that	that	PRON
fbem-11595	147	8	arise	arise	VERB
fbem-11595	147	9	during	during	ADP
fbem-11595	147	10	the	the	DET
fbem-11595	147	11	settlement	settlement	NOUN
fbem-11595	147	12	and	and	CCONJ
fbem-11595	147	13	declaration	declaration	NOUN
fbem-11595	147	14	of	of	ADP
fbem-11595	147	15	project	project	NOUN
fbem-11595	147	16	land	land	NOUN
fbem-11595	147	17	valueadded	valueadde	VERB
fbem-11595	147	18	tax	tax	NOUN
fbem-11595	147	19	.	.	PUNCT
fbem-11595	148	1	it	it	PRON
fbem-11595	148	2	is	be	AUX
fbem-11595	148	3	also	also	ADV
fbem-11595	148	4	necessary	necessary	ADJ
fbem-11595	148	5	to	to	PART
fbem-11595	148	6	regularly	regularly	ADV
fbem-11595	148	7	review	review	VERB
fbem-11595	148	8	the	the	DET
fbem-11595	148	9	land	land	NOUN
fbem-11595	148	10	value	value	NOUN
fbem-11595	148	11	-	-	PUNCT
fbem-11595	148	12	added	add	VERB
fbem-11595	148	13	tax	tax	NOUN
fbem-11595	148	14	liquidation	liquidation	NOUN
fbem-11595	148	15	of	of	ADP
fbem-11595	148	16	previous	previous	ADJ
fbem-11595	148	17	projects	project	NOUN
fbem-11595	148	18	,	,	PUNCT
fbem-11595	148	19	verify	verify	VERB
fbem-11595	148	20	and	and	CCONJ
fbem-11595	148	21	supervise	supervise	VERB
fbem-11595	148	22	the	the	DET
fbem-11595	148	23	application	application	NOUN
fbem-11595	148	24	work	work	NOUN
fbem-11595	148	25	of	of	ADP
fbem-11595	148	26	previous	previous	ADJ
fbem-11595	148	27	projects	project	NOUN
fbem-11595	148	28	,	,	PUNCT
fbem-11595	148	29	summarize	summarize	VERB
fbem-11595	148	30	and	and	CCONJ
fbem-11595	148	31	summarize	summarize	VERB
fbem-11595	148	32	illegal	illegal	ADJ
fbem-11595	148	33	and	and	CCONJ
fbem-11595	148	34	erroneous	erroneous	ADJ
fbem-11595	148	35	behaviors	behavior	NOUN
fbem-11595	148	36	,	,	PUNCT
fbem-11595	148	37	eliminate	eliminate	VERB
fbem-11595	148	38	risks	risk	NOUN
fbem-11595	148	39	for	for	ADP
fbem-11595	148	40	future	future	ADJ
fbem-11595	148	41	land	land	NOUN
fbem-11595	148	42	value	value	NOUN
fbem-11595	148	43	-	-	PUNCT
fbem-11595	148	44	added	add	VERB
fbem-11595	148	45	tax	tax	NOUN
fbem-11595	148	46	liquidation	liquidation	NOUN
fbem-11595	148	47	of	of	ADP
fbem-11595	148	48	projects	project	NOUN
fbem-11595	148	49	,	,	PUNCT
fbem-11595	148	50	and	and	CCONJ
fbem-11595	148	51	establish	establish	VERB
fbem-11595	148	52	a	a	DET
fbem-11595	148	53	reasonable	reasonable	ADJ
fbem-11595	148	54	and	and	CCONJ
fbem-11595	148	55	effective	effective	ADJ
fbem-11595	148	56	internal	internal	ADJ
fbem-11595	148	57	application	application	NOUN
fbem-11595	148	58	verification	verification	NOUN
fbem-11595	148	59	system	system	NOUN
fbem-11595	148	60	for	for	ADP
fbem-11595	148	61	the	the	DET
fbem-11595	148	62	company[6	company[6	NOUN
fbem-11595	148	63	]	]	X
fbem-11595	148	64	.	.	PUNCT
fbem-11595	149	1	therefore	therefore	ADV
fbem-11595	149	2	,	,	PUNCT
fbem-11595	149	3	j	j	PROPN
fbem-11595	149	4	real	real	ADJ
fbem-11595	149	5	estate	estate	NOUN
fbem-11595	149	6	company	company	NOUN
fbem-11595	149	7	should	should	AUX
fbem-11595	149	8	strengthen	strengthen	VERB
fbem-11595	149	9	the	the	DET
fbem-11595	149	10	training	training	NOUN
fbem-11595	149	11	of	of	ADP
fbem-11595	149	12	its	its	PRON
fbem-11595	149	13	financial	financial	ADJ
fbem-11595	149	14	and	and	CCONJ
fbem-11595	149	15	tax	tax	NOUN
fbem-11595	149	16	personnel	personnel	NOUN
fbem-11595	149	17	in	in	ADP
fbem-11595	149	18	addition	addition	NOUN
fbem-11595	149	19	to	to	ADP
fbem-11595	149	20	its	its	PRON
fbem-11595	149	21	normal	normal	ADJ
fbem-11595	149	22	operations	operation	NOUN
fbem-11595	149	23	,	,	PUNCT
fbem-11595	149	24	and	and	CCONJ
fbem-11595	149	25	cultivate	cultivate	VERB
fbem-11595	149	26	compound	compound	NOUN
fbem-11595	149	27	and	and	CCONJ
fbem-11595	149	28	strategic	strategic	ADJ
fbem-11595	149	29	financial	financial	ADJ
fbem-11595	149	30	and	and	CCONJ
fbem-11595	149	31	tax	tax	NOUN
fbem-11595	149	32	talents	talent	NOUN
fbem-11595	149	33	who	who	PRON
fbem-11595	149	34	can	can	AUX
fbem-11595	149	35	cope	cope	VERB
fbem-11595	149	36	with	with	ADP
fbem-11595	149	37	tax	tax	NOUN
fbem-11595	149	38	risks	risk	NOUN
fbem-11595	149	39	.	.	PUNCT
fbem-11595	150	1	it	it	PRON
fbem-11595	150	2	is	be	AUX
fbem-11595	150	3	recommended	recommend	VERB
fbem-11595	150	4	that	that	SCONJ
fbem-11595	150	5	j	j	PROPN
fbem-11595	150	6	real	real	ADJ
fbem-11595	150	7	estate	estate	NOUN
fbem-11595	150	8	company	company	NOUN
fbem-11595	150	9	hold	hold	VERB
fbem-11595	150	10	more	more	ADJ
fbem-11595	150	11	departmental	departmental	ADJ
fbem-11595	150	12	seminars	seminar	NOUN
fbem-11595	150	13	on	on	ADP
fbem-11595	150	14	finance	finance	NOUN
fbem-11595	150	15	and	and	CCONJ
fbem-11595	150	16	tax	tax	NOUN
fbem-11595	150	17	policies	policy	NOUN
fbem-11595	150	18	.	.	PUNCT
fbem-11595	151	1	this	this	DET
fbem-11595	151	2	form	form	NOUN
fbem-11595	151	3	of	of	ADP
fbem-11595	151	4	symposium	symposium	NOUN
fbem-11595	151	5	not	not	PART
fbem-11595	151	6	only	only	ADV
fbem-11595	151	7	enhances	enhance	VERB
fbem-11595	151	8	the	the	DET
fbem-11595	151	9	business	business	NOUN
fbem-11595	151	10	level	level	NOUN
fbem-11595	151	11	of	of	ADP
fbem-11595	151	12	the	the	DET
fbem-11595	151	13	company	company	NOUN
fbem-11595	151	14	's	's	PART
fbem-11595	151	15	financial	financial	ADJ
fbem-11595	151	16	and	and	CCONJ
fbem-11595	151	17	tax	tax	NOUN
fbem-11595	151	18	talents	talent	NOUN
fbem-11595	151	19	,	,	PUNCT
fbem-11595	151	20	but	but	CCONJ
fbem-11595	151	21	also	also	ADV
fbem-11595	151	22	provides	provide	VERB
fbem-11595	151	23	a	a	DET
fbem-11595	151	24	platform	platform	NOUN
fbem-11595	151	25	for	for	ADP
fbem-11595	151	26	communication	communication	NOUN
fbem-11595	151	27	between	between	ADP
fbem-11595	151	28	the	the	DET
fbem-11595	151	29	finance	finance	NOUN
fbem-11595	151	30	department	department	NOUN
fbem-11595	151	31	and	and	CCONJ
fbem-11595	151	32	other	other	ADJ
fbem-11595	151	33	departments	department	NOUN
fbem-11595	151	34	of	of	ADP
fbem-11595	151	35	the	the	DET
fbem-11595	151	36	company	company	NOUN
fbem-11595	151	37	.	.	PUNCT
fbem-11595	152	1	taking	take	VERB
fbem-11595	152	2	this	this	DET
fbem-11595	152	3	opportunity	opportunity	NOUN
fbem-11595	152	4	,	,	PUNCT
fbem-11595	152	5	other	other	ADJ
fbem-11595	152	6	departments	department	NOUN
fbem-11595	152	7	of	of	ADP
fbem-11595	152	8	the	the	DET
fbem-11595	152	9	company	company	NOUN
fbem-11595	152	10	can	can	AUX
fbem-11595	152	11	have	have	VERB
fbem-11595	152	12	a	a	DET
fbem-11595	152	13	more	more	ADV
fbem-11595	152	14	intuitive	intuitive	ADJ
fbem-11595	152	15	understanding	understanding	NOUN
fbem-11595	152	16	of	of	ADP
fbem-11595	152	17	the	the	DET
fbem-11595	152	18	tax	tax	NOUN
fbem-11595	152	19	responsibilities	responsibility	NOUN
fbem-11595	152	20	involved	involve	VERB
fbem-11595	152	21	in	in	ADP
fbem-11595	152	22	their	their	PRON
fbem-11595	152	23	daily	daily	ADJ
fbem-11595	152	24	work	work	NOUN
fbem-11595	152	25	,	,	PUNCT
fbem-11595	152	26	allowing	allow	VERB
fbem-11595	152	27	them	they	PRON
fbem-11595	152	28	to	to	PART
fbem-11595	152	29	reduce	reduce	VERB
fbem-11595	152	30	tax	tax	NOUN
fbem-11595	152	31	risks	risk	NOUN
fbem-11595	152	32	from	from	ADP
fbem-11595	152	33	the	the	DET
fbem-11595	152	34	source	source	NOUN
fbem-11595	152	35	of	of	ADP
fbem-11595	152	36	their	their	PRON
fbem-11595	152	37	business	business	NOUN
fbem-11595	152	38	.	.	PUNCT
fbem-11595	153	1	the	the	DET
fbem-11595	153	2	finance	finance	NOUN
fbem-11595	153	3	department	department	NOUN
fbem-11595	153	4	can	can	AUX
fbem-11595	153	5	have	have	VERB
fbem-11595	153	6	a	a	DET
fbem-11595	153	7	more	more	ADV
fbem-11595	153	8	comprehensive	comprehensive	ADJ
fbem-11595	153	9	and	and	CCONJ
fbem-11595	153	10	multi	multi	ADJ
fbem-11595	153	11	-	-	ADJ
fbem-11595	153	12	dimensional	dimensional	ADJ
fbem-11595	153	13	grasp	grasp	NOUN
fbem-11595	153	14	of	of	ADP
fbem-11595	153	15	the	the	DET
fbem-11595	153	16	company	company	NOUN
fbem-11595	153	17	's	's	PART
fbem-11595	153	18	operations	operation	NOUN
fbem-11595	153	19	or	or	CCONJ
fbem-11595	153	20	the	the	DET
fbem-11595	153	21	development	development	NOUN
fbem-11595	153	22	of	of	ADP
fbem-11595	153	23	a	a	DET
fbem-11595	153	24	project	project	NOUN
fbem-11595	153	25	,	,	PUNCT
fbem-11595	153	26	allowing	allow	VERB
fbem-11595	153	27	them	they	PRON
fbem-11595	153	28	to	to	PART
fbem-11595	153	29	identify	identify	VERB
fbem-11595	153	30	risks	risk	NOUN
fbem-11595	153	31	in	in	ADP
fbem-11595	153	32	various	various	ADJ
fbem-11595	153	33	aspects	aspect	NOUN
fbem-11595	153	34	of	of	ADP
fbem-11595	153	35	the	the	DET
fbem-11595	153	36	company	company	NOUN
fbem-11595	153	37	from	from	ADP
fbem-11595	153	38	a	a	DET
fbem-11595	153	39	coordinated	coordinated	ADJ
fbem-11595	153	40	perspective	perspective	NOUN
fbem-11595	153	41	,	,	PUNCT
fbem-11595	153	42	communicate	communicate	VERB
fbem-11595	153	43	and	and	CCONJ
fbem-11595	153	44	resolve	resolve	VERB
fbem-11595	153	45	disputes	dispute	NOUN
fbem-11595	153	46	in	in	ADP
fbem-11595	153	47	a	a	DET
fbem-11595	153	48	timely	timely	ADJ
fbem-11595	153	49	manner	manner	NOUN
fbem-11595	153	50	.	.	PUNCT
fbem-11595	154	1	through	through	ADP
fbem-11595	154	2	the	the	DET
fbem-11595	154	3	form	form	NOUN
fbem-11595	154	4	of	of	ADP
fbem-11595	154	5	a	a	DET
fbem-11595	154	6	13	13	NUM
fbem-11595	154	7	symposium	symposium	NOUN
fbem-11595	154	8	,	,	PUNCT
fbem-11595	154	9	the	the	DET
fbem-11595	154	10	finance	finance	NOUN
fbem-11595	154	11	and	and	CCONJ
fbem-11595	154	12	tax	tax	NOUN
fbem-11595	154	13	departments	department	NOUN
fbem-11595	154	14	can	can	AUX
fbem-11595	154	15	better	well	ADV
fbem-11595	154	16	participate	participate	VERB
fbem-11595	154	17	in	in	ADP
fbem-11595	154	18	the	the	DET
fbem-11595	154	19	management	management	NOUN
fbem-11595	154	20	of	of	ADP
fbem-11595	154	21	the	the	DET
fbem-11595	154	22	company	company	NOUN
fbem-11595	154	23	and	and	CCONJ
fbem-11595	154	24	contribute	contribute	VERB
fbem-11595	154	25	to	to	ADP
fbem-11595	154	26	the	the	DET
fbem-11595	154	27	healthy	healthy	ADJ
fbem-11595	154	28	and	and	CCONJ
fbem-11595	154	29	long	long	ADJ
fbem-11595	154	30	-	-	PUNCT
fbem-11595	154	31	term	term	NOUN
fbem-11595	154	32	development	development	NOUN
fbem-11595	154	33	of	of	ADP
fbem-11595	154	34	the	the	DET
fbem-11595	154	35	enterprise	enterprise	NOUN
fbem-11595	154	36	.	.	PUNCT
fbem-11595	155	1	4.2	4.2	NUM
fbem-11595	155	2	.	.	PUNCT
fbem-11595	156	1	daily	daily	ADJ
fbem-11595	156	2	financial	financial	ADJ
fbem-11595	156	3	management	management	NOUN
fbem-11595	156	4	of	of	ADP
fbem-11595	156	5	land	land	NOUN
fbem-11595	156	6	valueadded	valueadde	VERB
fbem-11595	156	7	tax	tax	NOUN
fbem-11595	156	8	in	in	ADP
fbem-11595	156	9	the	the	DET
fbem-11595	156	10	case	case	NOUN
fbem-11595	156	11	,	,	PUNCT
fbem-11595	156	12	j	j	PROPN
fbem-11595	156	13	real	real	ADJ
fbem-11595	156	14	estate	estate	NOUN
fbem-11595	156	15	company	company	NOUN
fbem-11595	156	16	's	's	PART
fbem-11595	156	17	deduction	deduction	NOUN
fbem-11595	156	18	of	of	ADP
fbem-11595	156	19	project	project	NOUN
fbem-11595	156	20	amounts	amount	NOUN
fbem-11595	156	21	was	be	AUX
fbem-11595	156	22	significantly	significantly	ADV
fbem-11595	156	23	reduced	reduce	VERB
fbem-11595	156	24	after	after	ADP
fbem-11595	156	25	verification	verification	NOUN
fbem-11595	156	26	by	by	ADP
fbem-11595	156	27	the	the	DET
fbem-11595	156	28	tax	tax	NOUN
fbem-11595	156	29	bureau	bureau	NOUN
fbem-11595	156	30	,	,	PUNCT
fbem-11595	156	31	largely	largely	ADV
fbem-11595	156	32	due	due	ADJ
fbem-11595	156	33	to	to	ADP
fbem-11595	156	34	j	j	PROPN
fbem-11595	156	35	real	real	ADJ
fbem-11595	156	36	estate	estate	NOUN
fbem-11595	156	37	company	company	NOUN
fbem-11595	156	38	's	's	PART
fbem-11595	156	39	failure	failure	NOUN
fbem-11595	156	40	to	to	PART
fbem-11595	156	41	strictly	strictly	ADV
fbem-11595	156	42	check	check	VERB
fbem-11595	156	43	the	the	DET
fbem-11595	156	44	authenticity	authenticity	NOUN
fbem-11595	156	45	of	of	ADP
fbem-11595	156	46	original	original	ADJ
fbem-11595	156	47	vouchers	voucher	NOUN
fbem-11595	156	48	and	and	CCONJ
fbem-11595	156	49	to	to	PART
fbem-11595	156	50	legally	legally	ADV
fbem-11595	156	51	and	and	CCONJ
fbem-11595	156	52	rigorously	rigorously	ADV
fbem-11595	156	53	preserve	preserve	VERB
fbem-11595	156	54	relevant	relevant	ADJ
fbem-11595	156	55	information	information	NOUN
fbem-11595	156	56	,	,	PUNCT
fbem-11595	156	57	which	which	PRON
fbem-11595	156	58	sounded	sound	VERB
fbem-11595	156	59	an	an	DET
fbem-11595	156	60	alarm	alarm	NOUN
fbem-11595	156	61	for	for	ADP
fbem-11595	156	62	j	j	PROPN
fbem-11595	156	63	real	real	ADJ
fbem-11595	156	64	estate	estate	NOUN
fbem-11595	156	65	company	company	NOUN
fbem-11595	156	66	's	's	PART
fbem-11595	156	67	financial	financial	ADJ
fbem-11595	156	68	management	management	NOUN
fbem-11595	156	69	.	.	PUNCT
fbem-11595	157	1	firstly	firstly	ADV
fbem-11595	157	2	,	,	PUNCT
fbem-11595	157	3	financial	financial	ADJ
fbem-11595	157	4	and	and	CCONJ
fbem-11595	157	5	tax	tax	NOUN
fbem-11595	157	6	personnel	personnel	NOUN
fbem-11595	157	7	should	should	AUX
fbem-11595	157	8	implement	implement	VERB
fbem-11595	157	9	the	the	DET
fbem-11595	157	10	principle	principle	NOUN
fbem-11595	157	11	of	of	ADP
fbem-11595	157	12	actual	actual	ADJ
fbem-11595	157	13	occurrence	occurrence	NOUN
fbem-11595	157	14	,	,	PUNCT
fbem-11595	157	15	and	and	CCONJ
fbem-11595	157	16	should	should	AUX
fbem-11595	157	17	list	list	VERB
fbem-11595	157	18	costs	cost	NOUN
fbem-11595	157	19	and	and	CCONJ
fbem-11595	157	20	income	income	NOUN
fbem-11595	157	21	based	base	VERB
fbem-11595	157	22	on	on	ADP
fbem-11595	157	23	the	the	DET
fbem-11595	157	24	actual	actual	ADJ
fbem-11595	157	25	situation	situation	NOUN
fbem-11595	157	26	.	.	PUNCT
fbem-11595	158	1	they	they	PRON
fbem-11595	158	2	should	should	AUX
fbem-11595	158	3	not	not	PART
fbem-11595	158	4	evade	evade	VERB
fbem-11595	158	5	tax	tax	NOUN
fbem-11595	158	6	payment	payment	NOUN
fbem-11595	158	7	by	by	ADP
fbem-11595	158	8	not	not	PART
fbem-11595	158	9	recognizing	recognize	VERB
fbem-11595	158	10	or	or	CCONJ
fbem-11595	158	11	delaying	delay	VERB
fbem-11595	158	12	the	the	DET
fbem-11595	158	13	recognition	recognition	NOUN
fbem-11595	158	14	of	of	ADP
fbem-11595	158	15	income	income	NOUN
fbem-11595	158	16	,	,	PUNCT
fbem-11595	158	17	and	and	CCONJ
fbem-11595	158	18	should	should	AUX
fbem-11595	158	19	not	not	PART
fbem-11595	158	20	falsely	falsely	ADV
fbem-11595	158	21	report	report	VERB
fbem-11595	158	22	costs	cost	NOUN
fbem-11595	158	23	by	by	ADP
fbem-11595	158	24	issuing	issue	VERB
fbem-11595	158	25	invoices	invoice	NOUN
fbem-11595	158	26	,	,	PUNCT
fbem-11595	158	27	forging	forge	VERB
fbem-11595	158	28	vouchers	voucher	NOUN
fbem-11595	158	29	,	,	PUNCT
fbem-11595	158	30	or	or	CCONJ
fbem-11595	158	31	reusing	reuse	VERB
fbem-11595	158	32	vouchers	voucher	NOUN
fbem-11595	158	33	,	,	PUNCT
fbem-11595	158	34	to	to	PART
fbem-11595	158	35	prevent	prevent	VERB
fbem-11595	158	36	the	the	DET
fbem-11595	158	37	situation	situation	NOUN
fbem-11595	158	38	where	where	SCONJ
fbem-11595	158	39	the	the	DET
fbem-11595	158	40	invoice	invoice	NOUN
fbem-11595	158	41	header	header	NOUN
fbem-11595	158	42	is	be	AUX
fbem-11595	158	43	not	not	PART
fbem-11595	158	44	our	our	PRON
fbem-11595	158	45	company	company	NOUN
fbem-11595	158	46	but	but	CCONJ
fbem-11595	158	47	is	be	AUX
fbem-11595	158	48	listed	list	VERB
fbem-11595	158	49	as	as	ADP
fbem-11595	158	50	project	project	NOUN
fbem-11595	158	51	costs	cost	NOUN
fbem-11595	158	52	or	or	CCONJ
fbem-11595	158	53	management	management	NOUN
fbem-11595	158	54	expenses	expense	NOUN
fbem-11595	158	55	that	that	PRON
fbem-11595	158	56	are	be	AUX
fbem-11595	158	57	not	not	PART
fbem-11595	158	58	part	part	NOUN
fbem-11595	158	59	of	of	ADP
fbem-11595	158	60	the	the	DET
fbem-11595	158	61	project	project	NOUN
fbem-11595	158	62	but	but	CCONJ
fbem-11595	158	63	are	be	AUX
fbem-11595	158	64	listed	list	VERB
fbem-11595	158	65	as	as	ADP
fbem-11595	158	66	project	project	NOUN
fbem-11595	158	67	management	management	NOUN
fbem-11595	158	68	expenses	expense	NOUN
fbem-11595	158	69	mentioned	mention	VERB
fbem-11595	158	70	above	above	ADV
fbem-11595	158	71	.	.	PUNCT
fbem-11595	159	1	secondly	secondly	ADV
fbem-11595	159	2	,	,	PUNCT
fbem-11595	159	3	the	the	DET
fbem-11595	159	4	financial	financial	ADJ
fbem-11595	159	5	and	and	CCONJ
fbem-11595	159	6	tax	tax	NOUN
fbem-11595	159	7	personnel	personnel	NOUN
fbem-11595	159	8	of	of	ADP
fbem-11595	159	9	j	j	PROPN
fbem-11595	159	10	real	real	ADJ
fbem-11595	159	11	estate	estate	NOUN
fbem-11595	159	12	company	company	NOUN
fbem-11595	159	13	should	should	AUX
fbem-11595	159	14	comply	comply	VERB
fbem-11595	159	15	with	with	ADP
fbem-11595	159	16	regulations	regulation	NOUN
fbem-11595	159	17	and	and	CCONJ
fbem-11595	159	18	reasonably	reasonably	ADV
fbem-11595	159	19	list	list	NOUN
fbem-11595	159	20	costs	cost	NOUN
fbem-11595	159	21	,	,	PUNCT
fbem-11595	159	22	and	and	CCONJ
fbem-11595	159	23	should	should	AUX
fbem-11595	159	24	not	not	PART
fbem-11595	159	25	use	use	VERB
fbem-11595	159	26	non	non	ADJ
fbem-11595	159	27	compliant	compliant	ADJ
fbem-11595	159	28	vouchers	voucher	NOUN
fbem-11595	159	29	such	such	ADJ
fbem-11595	159	30	as	as	ADP
fbem-11595	159	31	receipts	receipt	NOUN
fbem-11595	159	32	to	to	PART
fbem-11595	159	33	enter	enter	VERB
fbem-11595	159	34	the	the	DET
fbem-11595	159	35	account	account	NOUN
fbem-11595	159	36	.	.	PUNCT
fbem-11595	160	1	they	they	PRON
fbem-11595	160	2	should	should	AUX
fbem-11595	160	3	also	also	ADV
fbem-11595	160	4	pay	pay	VERB
fbem-11595	160	5	attention	attention	NOUN
fbem-11595	160	6	to	to	ADP
fbem-11595	160	7	the	the	DET
fbem-11595	160	8	matching	matching	NOUN
fbem-11595	160	9	and	and	CCONJ
fbem-11595	160	10	correspondence	correspondence	NOUN
fbem-11595	160	11	between	between	ADP
fbem-11595	160	12	cost	cost	NOUN
fbem-11595	160	13	expenses	expense	NOUN
fbem-11595	160	14	and	and	CCONJ
fbem-11595	160	15	invoice	invoice	NOUN
fbem-11595	160	16	contracts	contract	NOUN
fbem-11595	160	17	,	,	PUNCT
fbem-11595	160	18	ensure	ensure	VERB
fbem-11595	160	19	that	that	SCONJ
fbem-11595	160	20	the	the	DET
fbem-11595	160	21	logic	logic	NOUN
fbem-11595	160	22	of	of	ADP
fbem-11595	160	23	vouchers	voucher	NOUN
fbem-11595	160	24	and	and	CCONJ
fbem-11595	160	25	materials	material	NOUN
fbem-11595	160	26	is	be	AUX
fbem-11595	160	27	consistent	consistent	ADJ
fbem-11595	160	28	,	,	PUNCT
fbem-11595	160	29	and	and	CCONJ
fbem-11595	160	30	do	do	AUX
fbem-11595	160	31	not	not	PART
fbem-11595	160	32	underestimate	underestimate	VERB
fbem-11595	160	33	third	third	ADJ
fbem-11595	160	34	-	-	PUNCT
fbem-11595	160	35	party	party	NOUN
fbem-11595	160	36	audit	audit	NOUN
fbem-11595	160	37	materials	material	NOUN
fbem-11595	160	38	.	.	PUNCT
fbem-11595	161	1	finally	finally	ADV
fbem-11595	161	2	,	,	PUNCT
fbem-11595	161	3	j	j	PROPN
fbem-11595	161	4	real	real	ADJ
fbem-11595	161	5	estate	estate	NOUN
fbem-11595	161	6	company	company	NOUN
fbem-11595	161	7	should	should	AUX
fbem-11595	161	8	pay	pay	VERB
fbem-11595	161	9	attention	attention	NOUN
fbem-11595	161	10	to	to	ADP
fbem-11595	161	11	the	the	DET
fbem-11595	161	12	meticulous	meticulous	ADJ
fbem-11595	161	13	details	detail	NOUN
fbem-11595	161	14	of	of	ADP
fbem-11595	161	15	daily	daily	ADJ
fbem-11595	161	16	financial	financial	ADJ
fbem-11595	161	17	management	management	NOUN
fbem-11595	161	18	,	,	PUNCT
fbem-11595	161	19	as	as	SCONJ
fbem-11595	161	20	every	every	DET
fbem-11595	161	21	small	small	ADJ
fbem-11595	161	22	detail	detail	NOUN
fbem-11595	161	23	may	may	AUX
fbem-11595	161	24	reduce	reduce	VERB
fbem-11595	161	25	the	the	DET
fbem-11595	161	26	workload	workload	NOUN
fbem-11595	161	27	of	of	ADP
fbem-11595	161	28	land	land	NOUN
fbem-11595	161	29	value	value	NOUN
fbem-11595	161	30	-	-	PUNCT
fbem-11595	161	31	added	add	VERB
fbem-11595	161	32	tax	tax	NOUN
fbem-11595	161	33	liquidation	liquidation	NOUN
fbem-11595	161	34	in	in	ADP
fbem-11595	161	35	the	the	DET
fbem-11595	161	36	future	future	NOUN
fbem-11595	161	37	.	.	PUNCT
fbem-11595	162	1	if	if	SCONJ
fbem-11595	162	2	wages	wage	NOUN
fbem-11595	162	3	,	,	PUNCT
fbem-11595	162	4	repair	repair	NOUN
fbem-11595	162	5	costs	cost	NOUN
fbem-11595	162	6	,	,	PUNCT
fbem-11595	162	7	office	office	NOUN
fbem-11595	162	8	expenses	expense	NOUN
fbem-11595	162	9	,	,	PUNCT
fbem-11595	162	10	water	water	NOUN
fbem-11595	162	11	and	and	CCONJ
fbem-11595	162	12	electricity	electricity	NOUN
fbem-11595	162	13	expenses	expense	NOUN
fbem-11595	162	14	that	that	PRON
fbem-11595	162	15	can	can	AUX
fbem-11595	162	16	only	only	ADV
fbem-11595	162	17	be	be	AUX
fbem-11595	162	18	recorded	record	VERB
fbem-11595	162	19	for	for	ADP
fbem-11595	162	20	each	each	DET
fbem-11595	162	21	engineering	engineering	NOUN
fbem-11595	162	22	department	department	NOUN
fbem-11595	162	23	but	but	CCONJ
fbem-11595	162	24	can	can	AUX
fbem-11595	162	25	not	not	PART
fbem-11595	162	26	be	be	AUX
fbem-11595	162	27	shared	share	VERB
fbem-11595	162	28	,	,	PUNCT
fbem-11595	162	29	they	they	PRON
fbem-11595	162	30	need	need	VERB
fbem-11595	162	31	to	to	PART
fbem-11595	162	32	be	be	AUX
fbem-11595	162	33	accurately	accurately	ADV
fbem-11595	162	34	recorded	record	VERB
fbem-11595	162	35	one	one	NUM
fbem-11595	162	36	by	by	ADP
fbem-11595	162	37	one	one	NUM
fbem-11595	162	38	.	.	PUNCT
fbem-11595	163	1	at	at	ADP
fbem-11595	163	2	the	the	DET
fbem-11595	163	3	same	same	ADJ
fbem-11595	163	4	time	time	NOUN
fbem-11595	163	5	,	,	PUNCT
fbem-11595	163	6	when	when	SCONJ
fbem-11595	163	7	salary	salary	NOUN
fbem-11595	163	8	expenditures	expenditure	NOUN
fbem-11595	163	9	occur	occur	VERB
fbem-11595	163	10	,	,	PUNCT
fbem-11595	163	11	the	the	DET
fbem-11595	163	12	original	original	ADJ
fbem-11595	163	13	employment	employment	NOUN
fbem-11595	163	14	list	list	NOUN
fbem-11595	163	15	needs	need	VERB
fbem-11595	163	16	to	to	PART
fbem-11595	163	17	be	be	AUX
fbem-11595	163	18	properly	properly	ADV
fbem-11595	163	19	retained	retain	VERB
fbem-11595	163	20	,	,	PUNCT
fbem-11595	163	21	and	and	CCONJ
fbem-11595	163	22	provided	provide	VERB
fbem-11595	163	23	to	to	ADP
fbem-11595	163	24	the	the	DET
fbem-11595	163	25	tax	tax	NOUN
fbem-11595	163	26	authorities	authority	NOUN
fbem-11595	163	27	for	for	ADP
fbem-11595	163	28	review	review	NOUN
fbem-11595	163	29	during	during	ADP
fbem-11595	163	30	land	land	NOUN
fbem-11595	163	31	valueadded	valueadde	VERB
fbem-11595	163	32	tax	tax	NOUN
fbem-11595	163	33	liquidation	liquidation	NOUN
fbem-11595	163	34	;	;	PUNCT
fbem-11595	163	35	in	in	ADP
fbem-11595	163	36	daily	daily	ADJ
fbem-11595	163	37	transactions	transaction	NOUN
fbem-11595	163	38	,	,	PUNCT
fbem-11595	163	39	it	it	PRON
fbem-11595	163	40	is	be	AUX
fbem-11595	163	41	advisable	advisable	ADJ
fbem-11595	163	42	to	to	PART
fbem-11595	163	43	avoid	avoid	VERB
fbem-11595	163	44	trading	trade	VERB
fbem-11595	163	45	in	in	ADP
fbem-11595	163	46	cash	cash	NOUN
fbem-11595	163	47	as	as	ADV
fbem-11595	163	48	much	much	ADV
fbem-11595	163	49	as	as	ADP
fbem-11595	163	50	possible	possible	ADJ
fbem-11595	163	51	,	,	PUNCT
fbem-11595	163	52	as	as	SCONJ
fbem-11595	163	53	compared	compare	VERB
fbem-11595	163	54	to	to	ADP
fbem-11595	163	55	cash	cash	NOUN
fbem-11595	163	56	payments	payment	NOUN
fbem-11595	163	57	,	,	PUNCT
fbem-11595	163	58	the	the	DET
fbem-11595	163	59	bank	bank	NOUN
fbem-11595	163	60	statement	statement	NOUN
fbem-11595	163	61	method	method	NOUN
fbem-11595	163	62	is	be	AUX
fbem-11595	163	63	more	more	ADV
fbem-11595	163	64	traceable	traceable	ADJ
fbem-11595	163	65	and	and	CCONJ
fbem-11595	163	66	the	the	DET
fbem-11595	163	67	evidence	evidence	NOUN
fbem-11595	163	68	is	be	AUX
fbem-11595	163	69	more	more	ADV
fbem-11595	163	70	convincing	convincing	ADJ
fbem-11595	163	71	.	.	PUNCT
fbem-11595	164	1	of	of	ADP
fbem-11595	164	2	course	course	ADV
fbem-11595	164	3	,	,	PUNCT
fbem-11595	164	4	if	if	SCONJ
fbem-11595	164	5	cash	cash	NOUN
fbem-11595	164	6	payment	payment	NOUN
fbem-11595	164	7	is	be	AUX
fbem-11595	164	8	used	use	VERB
fbem-11595	164	9	,	,	PUNCT
fbem-11595	164	10	it	it	PRON
fbem-11595	164	11	is	be	AUX
fbem-11595	164	12	more	more	ADV
fbem-11595	164	13	important	important	ADJ
fbem-11595	164	14	to	to	PART
fbem-11595	164	15	accurately	accurately	ADV
fbem-11595	164	16	calculate	calculate	VERB
fbem-11595	164	17	.	.	PUNCT
fbem-11595	165	1	if	if	SCONJ
fbem-11595	165	2	j	j	PROPN
fbem-11595	165	3	real	real	ADJ
fbem-11595	165	4	estate	estate	NOUN
fbem-11595	165	5	company	company	NOUN
fbem-11595	165	6	can	can	AUX
fbem-11595	165	7	continuously	continuously	ADV
fbem-11595	165	8	improve	improve	VERB
fbem-11595	165	9	its	its	PRON
fbem-11595	165	10	daily	daily	ADJ
fbem-11595	165	11	financial	financial	ADJ
fbem-11595	165	12	management	management	NOUN
fbem-11595	165	13	as	as	SCONJ
fbem-11595	165	14	required	require	VERB
fbem-11595	165	15	above	above	ADV
fbem-11595	165	16	,	,	PUNCT
fbem-11595	165	17	it	it	PRON
fbem-11595	165	18	will	will	AUX
fbem-11595	165	19	effectively	effectively	ADV
fbem-11595	165	20	avoid	avoid	VERB
fbem-11595	165	21	tax	tax	NOUN
fbem-11595	165	22	risks	risk	NOUN
fbem-11595	165	23	.	.	PUNCT
fbem-11595	166	1	4.3	4.3	NUM
fbem-11595	166	2	.	.	PUNCT
fbem-11595	166	3	reasonable	reasonable	ADJ
fbem-11595	166	4	utilization	utilization	NOUN
fbem-11595	166	5	of	of	ADP
fbem-11595	166	6	preferential	preferential	ADJ
fbem-11595	166	7	policies	policy	NOUN
fbem-11595	166	8	whether	whether	SCONJ
fbem-11595	166	9	expenses	expense	NOUN
fbem-11595	166	10	can	can	AUX
fbem-11595	166	11	be	be	AUX
fbem-11595	166	12	included	include	VERB
fbem-11595	166	13	in	in	ADP
fbem-11595	166	14	the	the	DET
fbem-11595	166	15	deduction	deduction	NOUN
fbem-11595	166	16	item	item	NOUN
fbem-11595	166	17	is	be	AUX
fbem-11595	166	18	a	a	DET
fbem-11595	166	19	major	major	ADJ
fbem-11595	166	20	difficulty	difficulty	NOUN
fbem-11595	166	21	in	in	ADP
fbem-11595	166	22	determining	determine	VERB
fbem-11595	166	23	cost	cost	NOUN
fbem-11595	166	24	expenses	expense	NOUN
fbem-11595	166	25	in	in	ADP
fbem-11595	166	26	the	the	DET
fbem-11595	166	27	deduction	deduction	NOUN
fbem-11595	166	28	item	item	NOUN
fbem-11595	166	29	amount	amount	NOUN
fbem-11595	166	30	.	.	PUNCT
fbem-11595	167	1	according	accord	VERB
fbem-11595	167	2	to	to	ADP
fbem-11595	167	3	the	the	DET
fbem-11595	167	4	tax	tax	NOUN
fbem-11595	167	5	law	law	NOUN
fbem-11595	167	6	,	,	PUNCT
fbem-11595	167	7	the	the	DET
fbem-11595	167	8	amount	amount	NOUN
fbem-11595	167	9	of	of	ADP
fbem-11595	167	10	costs	cost	NOUN
fbem-11595	167	11	and	and	CCONJ
fbem-11595	167	12	expenses	expense	NOUN
fbem-11595	167	13	deducted	deduct	VERB
fbem-11595	167	14	from	from	ADP
fbem-11595	167	15	a	a	DET
fbem-11595	167	16	project	project	NOUN
fbem-11595	167	17	must	must	AUX
fbem-11595	167	18	be	be	AUX
fbem-11595	167	19	based	base	VERB
fbem-11595	167	20	on	on	ADP
fbem-11595	167	21	the	the	DET
fbem-11595	167	22	actual	actual	ADJ
fbem-11595	167	23	business	business	NOUN
fbem-11595	167	24	occurrence	occurrence	NOUN
fbem-11595	167	25	and	and	CCONJ
fbem-11595	167	26	must	must	AUX
fbem-11595	167	27	have	have	VERB
fbem-11595	167	28	authenticity	authenticity	NOUN
fbem-11595	167	29	.	.	PUNCT
fbem-11595	168	1	costs	cost	NOUN
fbem-11595	168	2	and	and	CCONJ
fbem-11595	168	3	expenses	expense	NOUN
fbem-11595	168	4	that	that	PRON
fbem-11595	168	5	are	be	AUX
fbem-11595	168	6	not	not	PART
fbem-11595	168	7	part	part	NOUN
fbem-11595	168	8	of	of	ADP
fbem-11595	168	9	the	the	DET
fbem-11595	168	10	same	same	ADJ
fbem-11595	168	11	project	project	NOUN
fbem-11595	168	12	can	can	AUX
fbem-11595	168	13	not	not	PART
fbem-11595	168	14	be	be	AUX
fbem-11595	168	15	included	include	VERB
fbem-11595	168	16	in	in	ADP
fbem-11595	168	17	the	the	DET
fbem-11595	168	18	deducted	deduct	VERB
fbem-11595	168	19	project	project	NOUN
fbem-11595	168	20	amount	amount	NOUN
fbem-11595	168	21	.	.	PUNCT
fbem-11595	169	1	in	in	ADP
fbem-11595	169	2	this	this	DET
fbem-11595	169	3	regard	regard	NOUN
fbem-11595	169	4	,	,	PUNCT
fbem-11595	169	5	the	the	DET
fbem-11595	169	6	financial	financial	ADJ
fbem-11595	169	7	and	and	CCONJ
fbem-11595	169	8	tax	tax	NOUN
fbem-11595	169	9	personnel	personnel	NOUN
fbem-11595	169	10	of	of	ADP
fbem-11595	169	11	the	the	DET
fbem-11595	169	12	company	company	NOUN
fbem-11595	169	13	should	should	AUX
fbem-11595	169	14	pay	pay	VERB
fbem-11595	169	15	special	special	ADJ
fbem-11595	169	16	attention	attention	NOUN
fbem-11595	169	17	to	to	ADP
fbem-11595	169	18	which	which	PRON
fbem-11595	169	19	accounts	account	VERB
fbem-11595	169	20	the	the	DET
fbem-11595	169	21	costs	cost	NOUN
fbem-11595	169	22	and	and	CCONJ
fbem-11595	169	23	expenses	expense	NOUN
fbem-11595	169	24	should	should	AUX
fbem-11595	169	25	be	be	AUX
fbem-11595	169	26	classified	classify	VERB
fbem-11595	169	27	when	when	SCONJ
fbem-11595	169	28	collecting	collect	VERB
fbem-11595	169	29	various	various	ADJ
fbem-11595	169	30	deduction	deduction	NOUN
fbem-11595	169	31	items	item	NOUN
fbem-11595	169	32	,	,	PUNCT
fbem-11595	169	33	in	in	ADP
fbem-11595	169	34	order	order	NOUN
fbem-11595	169	35	to	to	PART
fbem-11595	169	36	ensure	ensure	VERB
fbem-11595	169	37	the	the	DET
fbem-11595	169	38	quality	quality	NOUN
fbem-11595	169	39	of	of	ADP
fbem-11595	169	40	data	datum	NOUN
fbem-11595	169	41	during	during	ADP
fbem-11595	169	42	land	land	NOUN
fbem-11595	169	43	value	value	NOUN
fbem-11595	169	44	-	-	PUNCT
fbem-11595	169	45	added	add	VERB
fbem-11595	169	46	tax	tax	NOUN
fbem-11595	169	47	liquidation	liquidation	NOUN
fbem-11595	169	48	and	and	CCONJ
fbem-11595	169	49	reduce	reduce	VERB
fbem-11595	169	50	the	the	DET
fbem-11595	169	51	workload	workload	NOUN
fbem-11595	169	52	for	for	ADP
fbem-11595	169	53	later	later	ADJ
fbem-11595	169	54	land	land	NOUN
fbem-11595	169	55	valueadded	valueadde	VERB
fbem-11595	169	56	tax	tax	NOUN
fbem-11595	169	57	liquidation	liquidation	NOUN
fbem-11595	169	58	work	work	NOUN
fbem-11595	169	59	.	.	PUNCT
fbem-11595	170	1	for	for	ADP
fbem-11595	170	2	example	example	NOUN
fbem-11595	170	3	,	,	PUNCT
fbem-11595	170	4	the	the	DET
fbem-11595	170	5	entertainment	entertainment	NOUN
fbem-11595	170	6	expenses	expense	NOUN
fbem-11595	170	7	during	during	ADP
fbem-11595	170	8	the	the	DET
fbem-11595	170	9	project	project	NOUN
fbem-11595	170	10	process	process	NOUN
fbem-11595	170	11	can	can	AUX
fbem-11595	170	12	not	not	PART
fbem-11595	170	13	be	be	AUX
fbem-11595	170	14	included	include	VERB
fbem-11595	170	15	in	in	ADP
fbem-11595	170	16	the	the	DET
fbem-11595	170	17	construction	construction	NOUN
fbem-11595	170	18	and	and	CCONJ
fbem-11595	170	19	installation	installation	NOUN
fbem-11595	170	20	engineering	engineering	NOUN
fbem-11595	170	21	expenses	expense	NOUN
fbem-11595	170	22	,	,	PUNCT
fbem-11595	170	23	but	but	CCONJ
fbem-11595	170	24	should	should	AUX
fbem-11595	170	25	be	be	AUX
fbem-11595	170	26	correctly	correctly	ADV
fbem-11595	170	27	included	include	VERB
fbem-11595	170	28	in	in	ADP
fbem-11595	170	29	the	the	DET
fbem-11595	170	30	period	period	NOUN
fbem-11595	170	31	expenses	expense	NOUN
fbem-11595	170	32	;	;	PUNCT
fbem-11595	170	33	the	the	DET
fbem-11595	170	34	cost	cost	NOUN
fbem-11595	170	35	of	of	ADP
fbem-11595	170	36	demolition	demolition	NOUN
fbem-11595	170	37	compensation	compensation	NOUN
fbem-11595	170	38	can	can	AUX
fbem-11595	170	39	not	not	PART
fbem-11595	170	40	include	include	VERB
fbem-11595	170	41	the	the	DET
fbem-11595	170	42	comfort	comfort	NOUN
fbem-11595	170	43	money	money	NOUN
fbem-11595	170	44	distributed	distribute	VERB
fbem-11595	170	45	to	to	ADP
fbem-11595	170	46	employees	employee	NOUN
fbem-11595	170	47	,	,	PUNCT
fbem-11595	170	48	and	and	CCONJ
fbem-11595	170	49	the	the	DET
fbem-11595	170	50	comfort	comfort	NOUN
fbem-11595	170	51	money	money	NOUN
fbem-11595	170	52	should	should	AUX
fbem-11595	170	53	be	be	AUX
fbem-11595	170	54	included	include	VERB
fbem-11595	170	55	in	in	ADP
fbem-11595	170	56	management	management	NOUN
fbem-11595	170	57	expenses	expense	NOUN
fbem-11595	170	58	.	.	PUNCT
fbem-11595	171	1	the	the	DET
fbem-11595	171	2	collection	collection	NOUN
fbem-11595	171	3	of	of	ADP
fbem-11595	171	4	expenses	expense	NOUN
fbem-11595	171	5	and	and	CCONJ
fbem-11595	171	6	costs	cost	NOUN
fbem-11595	171	7	holds	hold	VERB
fbem-11595	171	8	a	a	DET
fbem-11595	171	9	significant	significant	ADJ
fbem-11595	171	10	share	share	NOUN
fbem-11595	171	11	in	in	ADP
fbem-11595	171	12	the	the	DET
fbem-11595	171	13	complex	complex	ADJ
fbem-11595	171	14	land	land	NOUN
fbem-11595	171	15	value	value	NOUN
fbem-11595	171	16	-	-	PUNCT
fbem-11595	171	17	added	add	VERB
fbem-11595	171	18	tax	tax	NOUN
fbem-11595	171	19	settlement	settlement	NOUN
fbem-11595	171	20	work	work	NOUN
fbem-11595	171	21	,	,	PUNCT
fbem-11595	171	22	which	which	PRON
fbem-11595	171	23	requires	require	VERB
fbem-11595	171	24	the	the	DET
fbem-11595	171	25	company	company	NOUN
fbem-11595	171	26	's	's	PART
fbem-11595	171	27	financial	financial	ADJ
fbem-11595	171	28	and	and	CCONJ
fbem-11595	171	29	tax	tax	NOUN
fbem-11595	171	30	personnel	personnel	NOUN
fbem-11595	171	31	to	to	PART
fbem-11595	171	32	maintain	maintain	VERB
fbem-11595	171	33	a	a	DET
fbem-11595	171	34	clear	clear	ADJ
fbem-11595	171	35	understanding	understanding	NOUN
fbem-11595	171	36	in	in	ADP
fbem-11595	171	37	the	the	DET
fbem-11595	171	38	collection	collection	NOUN
fbem-11595	171	39	process	process	NOUN
fbem-11595	171	40	of	of	ADP
fbem-11595	171	41	deduction	deduction	NOUN
fbem-11595	171	42	projects[7	projects[7	NOUN
fbem-11595	171	43	]	]	X
fbem-11595	171	44	.	.	PUNCT
fbem-11595	172	1	4.4	4.4	NUM
fbem-11595	172	2	.	.	PUNCT
fbem-11595	173	1	strengthen	strengthen	VERB
fbem-11595	173	2	communication	communication	NOUN
fbem-11595	173	3	with	with	ADP
fbem-11595	173	4	tax	tax	NOUN
fbem-11595	173	5	authorities	authority	NOUN
fbem-11595	173	6	the	the	DET
fbem-11595	173	7	key	key	NOUN
fbem-11595	173	8	to	to	ADP
fbem-11595	173	9	improving	improve	VERB
fbem-11595	173	10	the	the	DET
fbem-11595	173	11	efficiency	efficiency	NOUN
fbem-11595	173	12	of	of	ADP
fbem-11595	173	13	land	land	NOUN
fbem-11595	173	14	value	value	NOUN
fbem-11595	173	15	-	-	PUNCT
fbem-11595	173	16	added	add	VERB
fbem-11595	173	17	tax	tax	NOUN
fbem-11595	173	18	settlement	settlement	NOUN
fbem-11595	173	19	work	work	NOUN
fbem-11595	173	20	is	be	AUX
fbem-11595	173	21	to	to	PART
fbem-11595	173	22	maintain	maintain	VERB
fbem-11595	173	23	communication	communication	NOUN
fbem-11595	173	24	with	with	ADP
fbem-11595	173	25	tax	tax	NOUN
fbem-11595	173	26	authorities	authority	NOUN
fbem-11595	173	27	.	.	PUNCT
fbem-11595	174	1	land	land	NOUN
fbem-11595	174	2	value	value	NOUN
fbem-11595	174	3	-	-	PUNCT
fbem-11595	174	4	added	add	VERB
fbem-11595	174	5	tax	tax	NOUN
fbem-11595	174	6	liquidation	liquidation	NOUN
fbem-11595	174	7	is	be	AUX
fbem-11595	174	8	a	a	DET
fbem-11595	174	9	highly	highly	ADV
fbem-11595	174	10	professional	professional	ADJ
fbem-11595	174	11	work	work	NOUN
fbem-11595	174	12	,	,	PUNCT
fbem-11595	174	13	and	and	CCONJ
fbem-11595	174	14	the	the	DET
fbem-11595	174	15	complexity	complexity	NOUN
fbem-11595	174	16	of	of	ADP
fbem-11595	174	17	its	its	PRON
fbem-11595	174	18	tax	tax	NOUN
fbem-11595	174	19	policies	policy	NOUN
fbem-11595	174	20	and	and	CCONJ
fbem-11595	174	21	collection	collection	NOUN
fbem-11595	174	22	management	management	NOUN
fbem-11595	174	23	requires	require	VERB
fbem-11595	174	24	a	a	DET
fbem-11595	174	25	large	large	ADJ
fbem-11595	174	26	amount	amount	NOUN
fbem-11595	174	27	of	of	ADP
fbem-11595	174	28	professional	professional	ADJ
fbem-11595	174	29	tax	tax	NOUN
fbem-11595	174	30	knowledge	knowledge	NOUN
fbem-11595	174	31	to	to	PART
fbem-11595	174	32	support	support	VERB
fbem-11595	174	33	it	it	PRON
fbem-11595	174	34	.	.	PUNCT
fbem-11595	175	1	on	on	ADP
fbem-11595	175	2	the	the	DET
fbem-11595	175	3	basis	basis	NOUN
fbem-11595	175	4	of	of	ADP
fbem-11595	175	5	mastering	master	VERB
fbem-11595	175	6	the	the	DET
fbem-11595	175	7	land	land	NOUN
fbem-11595	175	8	value	value	NOUN
fbem-11595	175	9	-	-	PUNCT
fbem-11595	175	10	added	add	VERB
fbem-11595	175	11	tax	tax	NOUN
fbem-11595	175	12	liquidation	liquidation	NOUN
fbem-11595	175	13	procedure	procedure	NOUN
fbem-11595	175	14	,	,	PUNCT
fbem-11595	175	15	it	it	PRON
fbem-11595	175	16	is	be	AUX
fbem-11595	175	17	even	even	ADV
fbem-11595	175	18	more	more	ADV
fbem-11595	175	19	important	important	ADJ
fbem-11595	175	20	to	to	PART
fbem-11595	175	21	be	be	AUX
fbem-11595	175	22	familiar	familiar	ADJ
fbem-11595	175	23	with	with	ADP
fbem-11595	175	24	and	and	CCONJ
fbem-11595	175	25	master	master	VERB
fbem-11595	175	26	the	the	DET
fbem-11595	175	27	operation	operation	NOUN
fbem-11595	175	28	of	of	ADP
fbem-11595	175	29	land	land	NOUN
fbem-11595	175	30	value	value	NOUN
fbem-11595	175	31	-	-	PUNCT
fbem-11595	175	32	added	add	VERB
fbem-11595	175	33	tax	tax	NOUN
fbem-11595	175	34	liquidation	liquidation	NOUN
fbem-11595	175	35	in	in	ADP
fbem-11595	175	36	order	order	NOUN
fbem-11595	175	37	to	to	PART
fbem-11595	175	38	accurately	accurately	ADV
fbem-11595	175	39	carry	carry	VERB
fbem-11595	175	40	out	out	ADP
fbem-11595	175	41	the	the	DET
fbem-11595	175	42	work	work	NOUN
fbem-11595	175	43	of	of	ADP
fbem-11595	175	44	land	land	NOUN
fbem-11595	175	45	value	value	NOUN
fbem-11595	175	46	-	-	PUNCT
fbem-11595	175	47	added	add	VERB
fbem-11595	175	48	tax	tax	NOUN
fbem-11595	175	49	liquidation	liquidation	NOUN
fbem-11595	175	50	.	.	PUNCT
fbem-11595	176	1	these	these	DET
fbem-11595	176	2	requirements	requirement	NOUN
fbem-11595	176	3	are	be	AUX
fbem-11595	176	4	very	very	ADV
fbem-11595	176	5	difficult	difficult	ADJ
fbem-11595	176	6	for	for	ADP
fbem-11595	176	7	j	j	PROPN
fbem-11595	176	8	real	real	ADJ
fbem-11595	176	9	estate	estate	NOUN
fbem-11595	176	10	company	company	NOUN
fbem-11595	176	11	.	.	PUNCT
fbem-11595	177	1	however	however	ADV
fbem-11595	177	2	,	,	PUNCT
fbem-11595	177	3	these	these	DET
fbem-11595	177	4	difficulties	difficulty	NOUN
fbem-11595	177	5	are	be	AUX
fbem-11595	177	6	relatively	relatively	ADV
fbem-11595	177	7	easy	easy	ADJ
fbem-11595	177	8	for	for	ADP
fbem-11595	177	9	tax	tax	NOUN
fbem-11595	177	10	authorities	authority	NOUN
fbem-11595	177	11	who	who	PRON
fbem-11595	177	12	have	have	AUX
fbem-11595	177	13	undergone	undergo	VERB
fbem-11595	177	14	professional	professional	ADJ
fbem-11595	177	15	training	training	NOUN
fbem-11595	177	16	and	and	CCONJ
fbem-11595	177	17	multiple	multiple	ADJ
fbem-11595	177	18	land	land	NOUN
fbem-11595	177	19	value	value	NOUN
fbem-11595	177	20	-	-	PUNCT
fbem-11595	177	21	added	add	VERB
fbem-11595	177	22	tax	tax	NOUN
fbem-11595	177	23	settlements	settlement	NOUN
fbem-11595	177	24	.	.	PUNCT
fbem-11595	178	1	from	from	ADP
fbem-11595	178	2	the	the	DET
fbem-11595	178	3	previous	previous	ADJ
fbem-11595	178	4	case	case	NOUN
fbem-11595	178	5	,	,	PUNCT
fbem-11595	178	6	it	it	PRON
fbem-11595	178	7	can	can	AUX
fbem-11595	178	8	be	be	AUX
fbem-11595	178	9	seen	see	VERB
fbem-11595	178	10	that	that	SCONJ
fbem-11595	178	11	the	the	DET
fbem-11595	178	12	self	self	NOUN
fbem-11595	178	13	liquidation	liquidation	NOUN
fbem-11595	178	14	of	of	ADP
fbem-11595	178	15	land	land	NOUN
fbem-11595	178	16	value	value	NOUN
fbem-11595	178	17	-	-	PUNCT
fbem-11595	178	18	added	add	VERB
fbem-11595	178	19	tax	tax	NOUN
fbem-11595	178	20	of	of	ADP
fbem-11595	178	21	j	j	PROPN
fbem-11595	178	22	real	real	ADJ
fbem-11595	178	23	estate	estate	NOUN
fbem-11595	178	24	company	company	NOUN
fbem-11595	178	25	was	be	AUX
fbem-11595	178	26	independently	independently	ADV
fbem-11595	178	27	completed	complete	VERB
fbem-11595	178	28	without	without	ADP
fbem-11595	178	29	the	the	DET
fbem-11595	178	30	assistance	assistance	NOUN
fbem-11595	178	31	of	of	ADP
fbem-11595	178	32	tax	tax	NOUN
fbem-11595	178	33	authorities	authority	NOUN
fbem-11595	178	34	,	,	PUNCT
fbem-11595	178	35	and	and	CCONJ
fbem-11595	178	36	the	the	DET
fbem-11595	178	37	tax	tax	NOUN
fbem-11595	178	38	authorities	authority	NOUN
fbem-11595	178	39	only	only	ADV
fbem-11595	178	40	reviewed	review	VERB
fbem-11595	178	41	the	the	DET
fbem-11595	178	42	results	result	NOUN
fbem-11595	178	43	of	of	ADP
fbem-11595	178	44	the	the	DET
fbem-11595	178	45	self	self	NOUN
fbem-11595	178	46	liquidation	liquidation	NOUN
fbem-11595	178	47	.	.	PUNCT
fbem-11595	179	1	during	during	ADP
fbem-11595	179	2	the	the	DET
fbem-11595	179	3	land	land	NOUN
fbem-11595	179	4	value	value	NOUN
fbem-11595	179	5	-	-	PUNCT
fbem-11595	179	6	added	add	VERB
fbem-11595	179	7	tax	tax	NOUN
fbem-11595	179	8	liquidation	liquidation	NOUN
fbem-11595	179	9	review	review	NOUN
fbem-11595	179	10	by	by	ADP
fbem-11595	179	11	the	the	DET
fbem-11595	179	12	tax	tax	NOUN
fbem-11595	179	13	authorities	authority	NOUN
fbem-11595	179	14	,	,	PUNCT
fbem-11595	179	15	there	there	PRON
fbem-11595	179	16	were	be	VERB
fbem-11595	179	17	disagreements	disagreement	NOUN
fbem-11595	179	18	between	between	ADP
fbem-11595	179	19	the	the	DET
fbem-11595	179	20	two	two	NUM
fbem-11595	179	21	parties	party	NOUN
fbem-11595	179	22	regarding	regard	VERB
fbem-11595	179	23	the	the	DET
fbem-11595	179	24	deduction	deduction	NOUN
fbem-11595	179	25	items	item	NOUN
fbem-11595	179	26	and	and	CCONJ
fbem-11595	179	27	income	income	NOUN
fbem-11595	179	28	recognition	recognition	NOUN
fbem-11595	179	29	.	.	PUNCT
fbem-11595	180	1	the	the	DET
fbem-11595	180	2	tax	tax	NOUN
fbem-11595	180	3	authorities	authority	NOUN
fbem-11595	180	4	spent	spend	VERB
fbem-11595	180	5	a	a	DET
fbem-11595	180	6	lot	lot	NOUN
fbem-11595	180	7	of	of	ADP
fbem-11595	180	8	energy	energy	NOUN
fbem-11595	180	9	negotiating	negotiate	VERB
fbem-11595	180	10	with	with	ADP
fbem-11595	180	11	j	j	PROPN
fbem-11595	180	12	real	real	ADJ
fbem-11595	180	13	estate	estate	NOUN
fbem-11595	180	14	company	company	NOUN
fbem-11595	180	15	,	,	PUNCT
fbem-11595	180	16	which	which	PRON
fbem-11595	180	17	resulted	result	VERB
fbem-11595	180	18	in	in	ADP
fbem-11595	180	19	a	a	DET
fbem-11595	180	20	slow	slow	ADJ
fbem-11595	180	21	progress	progress	NOUN
fbem-11595	180	22	in	in	ADP
fbem-11595	180	23	the	the	DET
fbem-11595	180	24	later	later	ADJ
fbem-11595	180	25	liquidation	liquidation	NOUN
fbem-11595	180	26	review	review	NOUN
fbem-11595	180	27	and	and	CCONJ
fbem-11595	180	28	seriously	seriously	ADV
fbem-11595	180	29	increased	increase	VERB
fbem-11595	180	30	the	the	DET
fbem-11595	180	31	workload	workload	NOUN
fbem-11595	180	32	of	of	ADP
fbem-11595	180	33	the	the	DET
fbem-11595	180	34	tax	tax	NOUN
fbem-11595	180	35	authorities	authority	NOUN
fbem-11595	180	36	.	.	PUNCT
fbem-11595	181	1	if	if	SCONJ
fbem-11595	181	2	j	j	PROPN
fbem-11595	181	3	real	real	ADJ
fbem-11595	181	4	estate	estate	NOUN
fbem-11595	181	5	company	company	NOUN
fbem-11595	181	6	could	could	AUX
fbem-11595	181	7	promptly	promptly	ADV
fbem-11595	181	8	consult	consult	VERB
fbem-11595	181	9	the	the	DET
fbem-11595	181	10	tax	tax	NOUN
fbem-11595	181	11	authorities	authority	NOUN
fbem-11595	181	12	when	when	SCONJ
fbem-11595	181	13	encountering	encounter	VERB
fbem-11595	181	14	problems	problem	NOUN
fbem-11595	181	15	with	with	ADP
fbem-11595	181	16	land	land	NOUN
fbem-11595	181	17	value	value	NOUN
fbem-11595	181	18	-	-	PUNCT
fbem-11595	181	19	added	add	VERB
fbem-11595	181	20	tax	tax	NOUN
fbem-11595	181	21	self	self	NOUN
fbem-11595	181	22	liquidation	liquidation	NOUN
fbem-11595	181	23	from	from	ADP
fbem-11595	181	24	the	the	DET
fbem-11595	181	25	beginning	beginning	NOUN
fbem-11595	181	26	,	,	PUNCT
fbem-11595	181	27	and	and	CCONJ
fbem-11595	181	28	under	under	ADP
fbem-11595	181	29	the	the	DET
fbem-11595	181	30	guidance	guidance	NOUN
fbem-11595	181	31	of	of	ADP
fbem-11595	181	32	professional	professional	ADJ
fbem-11595	181	33	personnel	personnel	NOUN
fbem-11595	181	34	from	from	ADP
fbem-11595	181	35	the	the	DET
fbem-11595	181	36	tax	tax	NOUN
fbem-11595	181	37	authorities	authority	NOUN
fbem-11595	181	38	,	,	PUNCT
fbem-11595	181	39	the	the	DET
fbem-11595	181	40	work	work	NOUN
fbem-11595	181	41	of	of	ADP
fbem-11595	181	42	land	land	NOUN
fbem-11595	181	43	value	value	NOUN
fbem-11595	181	44	-	-	PUNCT
fbem-11595	181	45	added	add	VERB
fbem-11595	181	46	tax	tax	NOUN
fbem-11595	181	47	self	self	NOUN
fbem-11595	181	48	liquidation	liquidation	NOUN
fbem-11595	181	49	would	would	AUX
fbem-11595	181	50	inevitably	inevitably	ADV
fbem-11595	181	51	be	be	AUX
fbem-11595	181	52	more	more	ADV
fbem-11595	181	53	accurate	accurate	ADJ
fbem-11595	181	54	and	and	CCONJ
fbem-11595	181	55	efficient	efficient	ADJ
fbem-11595	181	56	.	.	PUNCT
fbem-11595	182	1	moreover	moreover	ADV
fbem-11595	182	2	,	,	PUNCT
fbem-11595	182	3	in	in	ADP
fbem-11595	182	4	the	the	DET
fbem-11595	182	5	process	process	NOUN
fbem-11595	182	6	of	of	ADP
fbem-11595	182	7	communicating	communicate	VERB
fbem-11595	182	8	with	with	ADP
fbem-11595	182	9	tax	tax	NOUN
fbem-11595	182	10	authorities	authority	NOUN
fbem-11595	182	11	,	,	PUNCT
fbem-11595	182	12	it	it	PRON
fbem-11595	182	13	can	can	AUX
fbem-11595	182	14	also	also	ADV
fbem-11595	182	15	promote	promote	VERB
fbem-11595	182	16	communication	communication	NOUN
fbem-11595	182	17	and	and	CCONJ
fbem-11595	182	18	cooperation	cooperation	NOUN
fbem-11595	182	19	between	between	ADP
fbem-11595	182	20	tax	tax	NOUN
fbem-11595	182	21	enterprises	enterprise	NOUN
fbem-11595	182	22	.	.	PUNCT
fbem-11595	183	1	this	this	PRON
fbem-11595	183	2	will	will	AUX
fbem-11595	183	3	also	also	ADV
fbem-11595	183	4	increase	increase	VERB
fbem-11595	183	5	the	the	DET
fbem-11595	183	6	trust	trust	NOUN
fbem-11595	183	7	of	of	ADP
fbem-11595	183	8	tax	tax	NOUN
fbem-11595	183	9	authorities	authority	NOUN
fbem-11595	183	10	in	in	ADP
fbem-11595	183	11	the	the	DET
fbem-11595	183	12	results	result	NOUN
fbem-11595	183	13	of	of	ADP
fbem-11595	183	14	self	self	NOUN
fbem-11595	183	15	liquidation	liquidation	NOUN
fbem-11595	183	16	of	of	ADP
fbem-11595	183	17	the	the	DET
fbem-11595	183	18	company	company	NOUN
fbem-11595	183	19	's	's	PART
fbem-11595	183	20	land	land	NOUN
fbem-11595	183	21	capital	capital	NOUN
fbem-11595	183	22	increase	increase	NOUN
fbem-11595	183	23	tax	tax	NOUN
fbem-11595	183	24	,	,	PUNCT
fbem-11595	183	25	which	which	PRON
fbem-11595	183	26	is	be	AUX
fbem-11595	183	27	beneficial	beneficial	ADJ
fbem-11595	183	28	for	for	ADP
fbem-11595	183	29	both	both	PRON
fbem-11595	183	30	tax	tax	NOUN
fbem-11595	183	31	and	and	CCONJ
fbem-11595	183	32	enterprise	enterprise	NOUN
fbem-11595	183	33	work	work	NOUN
fbem-11595	183	34	.	.	PUNCT
fbem-11595	184	1	references	reference	NOUN
fbem-11595	184	2	[	[	X
fbem-11595	184	3	1	1	NUM
fbem-11595	184	4	]	]	X
fbem-11595	184	5	henry	henry	PROPN
fbem-11595	184	6	george	george	PROPN
fbem-11595	184	7	.	.	PROPN
fbem-11595	185	1	progress	progress	NOUN
fbem-11595	185	2	and	and	CCONJ
fbem-11595	185	3	poverty	poverty	NOUN
fbem-11595	185	4	.	.	PUNCT
fbem-11595	186	1	translated	translate	VERB
fbem-11595	186	2	by	by	ADP
fbem-11595	186	3	wu	wu	PROPN
fbem-11595	186	4	liangjian	liangjian	PROPN
fbem-11595	186	5	and	and	CCONJ
fbem-11595	186	6	wang	wang	PROPN
fbem-11595	186	7	yilong	yilong	PROPN
fbem-11595	186	8	.	.	PUNCT
fbem-11595	187	1	beijing	beijing	PROPN
fbem-11595	187	2	:	:	PUNCT
fbem-11595	188	1	commercial	commercial	ADJ
fbem-11595	188	2	press	press	NOUN
fbem-11595	188	3	,	,	PUNCT
fbem-11595	188	4	2010	2010	NUM
fbem-11595	188	5	edition	edition	NOUN
fbem-11595	188	6	.	.	PUNCT
fbem-11595	189	1	[	[	X
fbem-11595	189	2	2	2	X
fbem-11595	189	3	]	]	PUNCT
fbem-11595	189	4	john	john	PROPN
fbem-11595	189	5	stuart	stuart	PROPN
fbem-11595	189	6	muller	muller	PROPN
fbem-11595	189	7	.	.	PUNCT
fbem-11595	190	1	principles	principle	NOUN
fbem-11595	190	2	of	of	ADP
fbem-11595	190	3	political	political	ADJ
fbem-11595	190	4	economy	economy	NOUN
fbem-11595	190	5	[	[	X
fbem-11595	190	6	m	m	X
fbem-11595	190	7	]	]	X
fbem-11595	190	8	.	.	PUNCT
fbem-11595	190	9	translated	translate	VERB
fbem-11595	190	10	by	by	ADP
fbem-11595	190	11	jin	jin	PROPN
fbem-11595	190	12	dy	dy	PROPN
fbem-11595	190	13	and	and	CCONJ
fbem-11595	190	14	jin	jin	PROPN
fbem-11595	190	15	yi	yi	PROPN
fbem-11595	190	16	.	.	PUNCT
fbem-11595	191	1	beijing	beijing	PROPN
fbem-11595	191	2	:	:	PUNCT
fbem-11595	192	1	huaxia	huaxia	PROPN
fbem-11595	192	2	publishing	publishing	PROPN
fbem-11595	192	3	house	house	PROPN
fbem-11595	192	4	,	,	PUNCT
fbem-11595	192	5	2007	2007	NUM
fbem-11595	192	6	edition	edition	NOUN
fbem-11595	192	7	.	.	PUNCT
fbem-11595	193	1	[	[	X
fbem-11595	193	2	3	3	NUM
fbem-11595	193	3	]	]	PUNCT
fbem-11595	193	4	zhaoxia	zhaoxia	PROPN
fbem-11595	193	5	zhou	zhou	PROPN
fbem-11595	193	6	.	.	PUNCT
fbem-11595	193	7	italy	italy	PROPN
fbem-11595	193	8	.	.	PUNCT
fbem-11595	194	1	reference	reference	NOUN
fbem-11595	194	2	and	and	CCONJ
fbem-11595	194	3	inspiration	inspiration	NOUN
fbem-11595	194	4	for	for	ADP
fbem-11595	194	5	land	land	NOUN
fbem-11595	194	6	valueadded	valueadde	VERB
fbem-11595	194	7	tax	tax	NOUN
fbem-11595	194	8	in	in	ADP
fbem-11595	194	9	south	south	PROPN
fbem-11595	194	10	korea	korea	PROPN
fbem-11595	194	11	and	and	CCONJ
fbem-11595	194	12	taiwan	taiwan	PROPN
fbem-11595	195	1	[	[	X
fbem-11595	195	2	j	j	X
fbem-11595	195	3	]	]	X
fbem-11595	195	4	productivity	productivity	PROPN
fbem-11595	195	5	research	research	NOUN
fbem-11595	195	6	,	,	PUNCT
fbem-11595	195	7	2005	2005	NUM
fbem-11595	195	8	(	(	PUNCT
fbem-11595	195	9	9	9	NUM
fbem-11595	195	10	):	):	PUNCT
fbem-11595	195	11	154	154	NUM
fbem-11595	195	12	-	-	SYM
fbem-11595	195	13	155	155	NUM
fbem-11595	195	14	.	.	PUNCT
fbem-11595	196	1	[	[	X
fbem-11595	196	2	4	4	NUM
fbem-11595	196	3	]	]	X
fbem-11595	196	4	jialiang	jialiang	PROPN
fbem-11595	196	5	lin	lin	PROPN
fbem-11595	196	6	.	.	PUNCT
fbem-11595	197	1	guidelines	guideline	NOUN
fbem-11595	197	2	for	for	ADP
fbem-11595	197	3	clearing	clear	VERB
fbem-11595	197	4	land	land	NOUN
fbem-11595	197	5	value	value	NOUN
fbem-11595	197	6	added	add	VERB
fbem-11595	197	7	tax	tax	NOUN
fbem-11595	197	8	.	.	PUNCT
fbem-11595	198	1	beijing	beijing	PROPN
fbem-11595	198	2	:	:	PUNCT
fbem-11595	199	1	china	china	PROPN
fbem-11595	199	2	market	market	PROPN
fbem-11595	199	3	press	press	NOUN
fbem-11595	199	4	,	,	PUNCT
fbem-11595	199	5	2014	2014	NUM
fbem-11595	199	6	edition	edition	NOUN
fbem-11595	199	7	.	.	PUNCT
fbem-11595	200	1	14	14	NUM
fbem-11595	201	1	[	[	X
fbem-11595	201	2	5	5	NUM
fbem-11595	201	3	]	]	PUNCT
fbem-11595	201	4	hongping	hongpe	VERB
fbem-11595	201	5	jin	jin	NOUN
fbem-11595	201	6	.	.	PUNCT
fbem-11595	202	1	what	what	PRON
fbem-11595	202	2	should	should	AUX
fbem-11595	202	3	real	real	ADJ
fbem-11595	202	4	estate	estate	NOUN
fbem-11595	202	5	enterprises	enterprise	NOUN
fbem-11595	202	6	pay	pay	VERB
fbem-11595	202	7	attention	attention	NOUN
fbem-11595	202	8	to	to	ADP
fbem-11595	202	9	when	when	SCONJ
fbem-11595	202	10	clearing	clear	VERB
fbem-11595	202	11	land	land	NOUN
fbem-11595	202	12	value	value	NOUN
fbem-11595	202	13	-	-	PUNCT
fbem-11595	202	14	added	add	VERB
fbem-11595	202	15	tax	tax	NOUN
fbem-11595	203	1	[	[	X
fbem-11595	203	2	j	j	X
fbem-11595	203	3	]	]	X
fbem-11595	203	4	.	.	PUNCT
fbem-11595	204	1	china	china	PROPN
fbem-11595	204	2	construction	construction	PROPN
fbem-11595	204	3	information	information	NOUN
fbem-11595	204	4	,	,	PUNCT
fbem-11595	204	5	2013	2013	NUM
fbem-11595	204	6	(	(	PUNCT
fbem-11595	204	7	3	3	NUM
fbem-11595	204	8	):	):	PUNCT
fbem-11595	204	9	33	33	NUM
fbem-11595	204	10	-	-	SYM
fbem-11595	204	11	35	35	NUM
fbem-11595	204	12	.	.	PUNCT
fbem-11595	205	1	[	[	X
fbem-11595	205	2	6	6	NUM
fbem-11595	205	3	]	]	X
fbem-11595	205	4	yingchun	yingchun	PROPN
fbem-11595	205	5	xiao	xiao	PROPN
fbem-11595	205	6	.	.	PROPN
fbem-11595	205	7	accounting	accounting	NOUN
fbem-11595	205	8	management	management	NOUN
fbem-11595	205	9	for	for	ADP
fbem-11595	205	10	land	land	NOUN
fbem-11595	205	11	value	value	NOUN
fbem-11595	205	12	added	add	VERB
fbem-11595	205	13	tax	tax	NOUN
fbem-11595	205	14	clearing	clearing	NOUN
fbem-11595	205	15	in	in	ADP
fbem-11595	205	16	real	real	ADJ
fbem-11595	205	17	estate	estate	NOUN
fbem-11595	205	18	enterprises	enterprise	NOUN
fbem-11595	205	19	[	[	X
fbem-11595	205	20	j	j	X
fbem-11595	205	21	]	]	X
fbem-11595	205	22	finance	finance	NOUN
fbem-11595	205	23	and	and	CCONJ
fbem-11595	205	24	economics	economic	NOUN
fbem-11595	205	25	(	(	PUNCT
fbem-11595	205	26	academic	academic	ADJ
fbem-11595	205	27	edition	edition	NOUN
fbem-11595	205	28	)	)	PUNCT
fbem-11595	205	29	,	,	PUNCT
fbem-11595	205	30	2016	2016	NUM
fbem-11595	205	31	(	(	PUNCT
fbem-11595	205	32	11	11	NUM
fbem-11595	205	33	):	):	PUNCT
fbem-11595	205	34	327	327	NUM
fbem-11595	205	35	-	-	SYM
fbem-11595	205	36	329	329	NUM
fbem-11595	205	37	.	.	PUNCT
fbem-11595	206	1	[	[	X
fbem-11595	206	2	7	7	NUM
fbem-11595	206	3	]	]	ADJ
fbem-11595	206	4	yuping	yuping	ADJ
fbem-11595	206	5	wu	wu	PROPN
fbem-11595	206	6	.	.	PUNCT
fbem-11595	207	1	exploring	explore	VERB
fbem-11595	207	2	the	the	DET
fbem-11595	207	3	problems	problem	NOUN
fbem-11595	207	4	and	and	CCONJ
fbem-11595	207	5	countermeasures	countermeasure	NOUN
fbem-11595	207	6	in	in	ADP
fbem-11595	207	7	the	the	DET
fbem-11595	207	8	clearing	clearing	NOUN
fbem-11595	207	9	process	process	NOUN
fbem-11595	207	10	of	of	ADP
fbem-11595	207	11	land	land	NOUN
fbem-11595	207	12	value	value	NOUN
fbem-11595	207	13	added	add	VERB
fbem-11595	207	14	tax	tax	NOUN
fbem-11595	208	1	[	[	X
fbem-11595	208	2	j	j	X
fbem-11595	208	3	]	]	X
fbem-11595	208	4	.	.	PUNCT
fbem-11595	209	1	taxation	taxation	NOUN
fbem-11595	209	2	,	,	PUNCT
fbem-11595	209	3	2017	2017	NUM
fbem-11595	209	4	(	(	PUNCT
fbem-11595	209	5	17	17	NUM
fbem-11595	209	6	):	):	PUNCT
fbem-11595	209	7	8	8	NUM
fbem-11595	209	8	-	-	SYM
fbem-11595	209	9	10	10	NUM
fbem-11595	209	10	.	.	PUNCT