id	sid	tid	token	lemma	pos
fbem-13620	1	1	frontiers	frontier	NOUN
fbem-13620	1	2	in	in	ADP
fbem-13620	1	3	business	business	NOUN
fbem-13620	1	4	,	,	PUNCT
fbem-13620	1	5	economics	economic	NOUN
fbem-13620	1	6	and	and	CCONJ
fbem-13620	1	7	management	management	NOUN
fbem-13620	1	8	issn	issn	PROPN
fbem-13620	1	9	:	:	PUNCT
fbem-13620	1	10	2766	2766	NUM
fbem-13620	1	11	-	-	PUNCT
fbem-13620	1	12	824x	824x	NUM
fbem-13620	1	13	|	|	ADJ
fbem-13620	1	14	vol	vol	NOUN
fbem-13620	1	15	.	.	PROPN
fbem-13620	2	1	12	12	NUM
fbem-13620	2	2	,	,	PUNCT
fbem-13620	2	3	no	no	INTJ
fbem-13620	2	4	.	.	NOUN
fbem-13620	2	5	1	1	NUM
fbem-13620	2	6	,	,	PUNCT
fbem-13620	2	7	2023	2023	NUM
fbem-13620	2	8	12	12	NUM
fbem-13620	2	9	paper	paper	NOUN
fbem-13620	2	10	invoice	invoice	NOUN
fbem-13620	2	11	dilemma	dilemma	NOUN
fbem-13620	2	12	and	and	CCONJ
fbem-13620	2	13	electronic	electronic	ADJ
fbem-13620	2	14	invoice	invoice	NOUN
fbem-13620	2	15	solution	solution	NOUN
fbem-13620	2	16	chengzong	chengzong	PROPN
fbem-13620	2	17	yang	yang	PROPN
fbem-13620	2	18	,	,	PUNCT
fbem-13620	2	19	liu	liu	PROPN
fbem-13620	2	20	yang	yang	PROPN
fbem-13620	2	21	,	,	PUNCT
fbem-13620	2	22	yu	yu	PROPN
fbem-13620	2	23	song	song	PROPN
fbem-13620	2	24	,	,	PUNCT
fbem-13620	2	25	xingyue	xingyue	PROPN
fbem-13620	2	26	fu	fu	PROPN
fbem-13620	2	27	sichuan	sichuan	PROPN
fbem-13620	2	28	university	university	PROPN
fbem-13620	2	29	of	of	ADP
fbem-13620	2	30	science	science	PROPN
fbem-13620	2	31	&	&	CCONJ
fbem-13620	2	32	engineering	engineering	PROPN
fbem-13620	2	33	,	,	PUNCT
fbem-13620	2	34	zigong	zigong	PROPN
fbem-13620	2	35	643000	643000	NUM
fbem-13620	2	36	,	,	PUNCT
fbem-13620	2	37	china	china	PROPN
fbem-13620	2	38	abstract	abstract	PROPN
fbem-13620	2	39	:	:	PUNCT
fbem-13620	2	40	this	this	DET
fbem-13620	2	41	paper	paper	NOUN
fbem-13620	2	42	will	will	AUX
fbem-13620	2	43	start	start	VERB
fbem-13620	2	44	from	from	ADP
fbem-13620	2	45	the	the	DET
fbem-13620	2	46	definition	definition	NOUN
fbem-13620	2	47	and	and	CCONJ
fbem-13620	2	48	purpose	purpose	NOUN
fbem-13620	2	49	of	of	ADP
fbem-13620	2	50	paper	paper	NOUN
fbem-13620	2	51	invoice	invoice	NOUN
fbem-13620	2	52	,	,	PUNCT
fbem-13620	2	53	analyze	analyze	VERB
fbem-13620	2	54	the	the	DET
fbem-13620	2	55	shortcomings	shortcoming	NOUN
fbem-13620	2	56	and	and	CCONJ
fbem-13620	2	57	problems	problem	NOUN
fbem-13620	2	58	in	in	ADP
fbem-13620	2	59	the	the	DET
fbem-13620	2	60	use	use	NOUN
fbem-13620	2	61	of	of	ADP
fbem-13620	2	62	paper	paper	NOUN
fbem-13620	2	63	invoice	invoice	NOUN
fbem-13620	2	64	,	,	PUNCT
fbem-13620	2	65	and	and	CCONJ
fbem-13620	2	66	introduce	introduce	VERB
fbem-13620	2	67	the	the	DET
fbem-13620	2	68	definition	definition	NOUN
fbem-13620	2	69	,	,	PUNCT
fbem-13620	2	70	advantages	advantage	NOUN
fbem-13620	2	71	and	and	CCONJ
fbem-13620	2	72	purpose	purpose	NOUN
fbem-13620	2	73	of	of	ADP
fbem-13620	2	74	electronic	electronic	ADJ
fbem-13620	2	75	invoice	invoice	NOUN
fbem-13620	2	76	,	,	PUNCT
fbem-13620	2	77	in	in	ADP
fbem-13620	2	78	order	order	NOUN
fbem-13620	2	79	to	to	PART
fbem-13620	2	80	solve	solve	VERB
fbem-13620	2	81	the	the	DET
fbem-13620	2	82	dilemma	dilemma	NOUN
fbem-13620	2	83	faced	face	VERB
fbem-13620	2	84	by	by	ADP
fbem-13620	2	85	the	the	DET
fbem-13620	2	86	use	use	NOUN
fbem-13620	2	87	of	of	ADP
fbem-13620	2	88	paper	paper	NOUN
fbem-13620	2	89	invoice	invoice	NOUN
fbem-13620	2	90	.	.	PUNCT
fbem-13620	3	1	as	as	ADP
fbem-13620	3	2	a	a	DET
fbem-13620	3	3	traditional	traditional	ADJ
fbem-13620	3	4	form	form	NOUN
fbem-13620	3	5	of	of	ADP
fbem-13620	3	6	bill	bill	NOUN
fbem-13620	3	7	,	,	PUNCT
fbem-13620	3	8	paper	paper	NOUN
fbem-13620	3	9	invoice	invoice	NOUN
fbem-13620	3	10	plays	play	VERB
fbem-13620	3	11	an	an	DET
fbem-13620	3	12	important	important	ADJ
fbem-13620	3	13	role	role	NOUN
fbem-13620	3	14	in	in	ADP
fbem-13620	3	15	commercial	commercial	ADJ
fbem-13620	3	16	transactions	transaction	NOUN
fbem-13620	3	17	,	,	PUNCT
fbem-13620	3	18	but	but	CCONJ
fbem-13620	3	19	there	there	PRON
fbem-13620	3	20	are	be	VERB
fbem-13620	3	21	some	some	DET
fbem-13620	3	22	problems	problem	NOUN
fbem-13620	3	23	in	in	ADP
fbem-13620	3	24	its	its	PRON
fbem-13620	3	25	use	use	NOUN
fbem-13620	3	26	.	.	PUNCT
fbem-13620	4	1	first	first	ADV
fbem-13620	4	2	of	of	ADP
fbem-13620	4	3	all	all	PRON
fbem-13620	4	4	,	,	PUNCT
fbem-13620	4	5	paper	paper	NOUN
fbem-13620	4	6	invoices	invoice	NOUN
fbem-13620	4	7	are	be	AUX
fbem-13620	4	8	prone	prone	ADJ
fbem-13620	4	9	to	to	ADP
fbem-13620	4	10	damage	damage	NOUN
fbem-13620	4	11	,	,	PUNCT
fbem-13620	4	12	loss	loss	NOUN
fbem-13620	4	13	or	or	CCONJ
fbem-13620	4	14	tampering	tampering	NOUN
fbem-13620	4	15	,	,	PUNCT
fbem-13620	4	16	increasing	increase	VERB
fbem-13620	4	17	the	the	DET
fbem-13620	4	18	risk	risk	NOUN
fbem-13620	4	19	and	and	CCONJ
fbem-13620	4	20	uncertainty	uncertainty	NOUN
fbem-13620	4	21	of	of	ADP
fbem-13620	4	22	transactions	transaction	NOUN
fbem-13620	4	23	.	.	PUNCT
fbem-13620	5	1	secondly	secondly	ADV
fbem-13620	5	2	,	,	PUNCT
fbem-13620	5	3	the	the	DET
fbem-13620	5	4	preservation	preservation	NOUN
fbem-13620	5	5	and	and	CCONJ
fbem-13620	5	6	management	management	NOUN
fbem-13620	5	7	of	of	ADP
fbem-13620	5	8	paper	paper	NOUN
fbem-13620	5	9	invoices	invoice	NOUN
fbem-13620	5	10	requires	require	VERB
fbem-13620	5	11	a	a	DET
fbem-13620	5	12	lot	lot	NOUN
fbem-13620	5	13	of	of	ADP
fbem-13620	5	14	time	time	NOUN
fbem-13620	5	15	,	,	PUNCT
fbem-13620	5	16	space	space	NOUN
fbem-13620	5	17	and	and	CCONJ
fbem-13620	5	18	labor	labor	NOUN
fbem-13620	5	19	costs	cost	NOUN
fbem-13620	5	20	,	,	PUNCT
fbem-13620	5	21	which	which	PRON
fbem-13620	5	22	brings	bring	VERB
fbem-13620	5	23	no	no	DET
fbem-13620	5	24	small	small	ADJ
fbem-13620	5	25	burden	burden	NOUN
fbem-13620	5	26	to	to	ADP
fbem-13620	5	27	enterprises	enterprise	NOUN
fbem-13620	5	28	.	.	PUNCT
fbem-13620	6	1	in	in	ADP
fbem-13620	6	2	addition	addition	NOUN
fbem-13620	6	3	,	,	PUNCT
fbem-13620	6	4	because	because	SCONJ
fbem-13620	6	5	the	the	DET
fbem-13620	6	6	paper	paper	NOUN
fbem-13620	6	7	invoice	invoice	NOUN
fbem-13620	6	8	can	can	AUX
fbem-13620	6	9	not	not	PART
fbem-13620	6	10	realize	realize	VERB
fbem-13620	6	11	real	real	ADJ
fbem-13620	6	12	-	-	PUNCT
fbem-13620	6	13	time	time	NOUN
fbem-13620	6	14	information	information	NOUN
fbem-13620	6	15	sharing	sharing	NOUN
fbem-13620	6	16	and	and	CCONJ
fbem-13620	6	17	tracking	tracking	NOUN
fbem-13620	6	18	,	,	PUNCT
fbem-13620	6	19	resulting	result	VERB
fbem-13620	6	20	in	in	ADP
fbem-13620	6	21	the	the	DET
fbem-13620	6	22	information	information	NOUN
fbem-13620	6	23	process	process	NOUN
fbem-13620	6	24	is	be	AUX
fbem-13620	6	25	not	not	PART
fbem-13620	6	26	smooth	smooth	ADJ
fbem-13620	6	27	and	and	CCONJ
fbem-13620	6	28	inefficient	inefficient	ADJ
fbem-13620	6	29	.	.	PUNCT
fbem-13620	7	1	in	in	ADP
fbem-13620	7	2	order	order	NOUN
fbem-13620	7	3	to	to	PART
fbem-13620	7	4	solve	solve	VERB
fbem-13620	7	5	these	these	DET
fbem-13620	7	6	problems	problem	NOUN
fbem-13620	7	7	of	of	ADP
fbem-13620	7	8	paper	paper	NOUN
fbem-13620	7	9	invoice	invoice	NOUN
fbem-13620	7	10	,	,	PUNCT
fbem-13620	7	11	electronic	electronic	ADJ
fbem-13620	7	12	invoice	invoice	NOUN
fbem-13620	7	13	came	come	VERB
fbem-13620	7	14	into	into	ADP
fbem-13620	7	15	being	be	AUX
fbem-13620	7	16	.	.	PUNCT
fbem-13620	8	1	electronic	electronic	ADJ
fbem-13620	8	2	invoice	invoice	NOUN
fbem-13620	8	3	is	be	AUX
fbem-13620	8	4	a	a	DET
fbem-13620	8	5	new	new	ADJ
fbem-13620	8	6	form	form	NOUN
fbem-13620	8	7	of	of	ADP
fbem-13620	8	8	bill	bill	NOUN
fbem-13620	8	9	based	base	VERB
fbem-13620	8	10	on	on	ADP
fbem-13620	8	11	electronic	electronic	ADJ
fbem-13620	8	12	data	datum	NOUN
fbem-13620	8	13	exchange	exchange	NOUN
fbem-13620	8	14	and	and	CCONJ
fbem-13620	8	15	digital	digital	ADJ
fbem-13620	8	16	signature	signature	NOUN
fbem-13620	8	17	technology	technology	NOUN
fbem-13620	8	18	.	.	PUNCT
fbem-13620	9	1	it	it	PRON
fbem-13620	9	2	has	have	VERB
fbem-13620	9	3	the	the	DET
fbem-13620	9	4	following	following	ADJ
fbem-13620	9	5	advantages	advantage	NOUN
fbem-13620	9	6	:	:	PUNCT
fbem-13620	9	7	first	first	ADV
fbem-13620	9	8	,	,	PUNCT
fbem-13620	9	9	electronic	electronic	ADJ
fbem-13620	9	10	invoice	invoice	NOUN
fbem-13620	9	11	does	do	AUX
fbem-13620	9	12	not	not	PART
fbem-13620	9	13	need	need	VERB
fbem-13620	9	14	paper	paper	NOUN
fbem-13620	9	15	carrier	carrier	NOUN
fbem-13620	9	16	,	,	PUNCT
fbem-13620	9	17	reduces	reduce	VERB
fbem-13620	9	18	the	the	DET
fbem-13620	9	19	cost	cost	NOUN
fbem-13620	9	20	of	of	ADP
fbem-13620	9	21	use	use	NOUN
fbem-13620	9	22	and	and	CCONJ
fbem-13620	9	23	management	management	NOUN
fbem-13620	9	24	,	,	PUNCT
fbem-13620	9	25	and	and	CCONJ
fbem-13620	9	26	is	be	AUX
fbem-13620	9	27	not	not	PART
fbem-13620	9	28	easy	easy	ADJ
fbem-13620	9	29	to	to	PART
fbem-13620	9	30	be	be	AUX
fbem-13620	9	31	damaged	damage	VERB
fbem-13620	9	32	,	,	PUNCT
fbem-13620	9	33	lost	lose	VERB
fbem-13620	9	34	or	or	CCONJ
fbem-13620	9	35	tampered	tamper	VERB
fbem-13620	9	36	with	with	ADP
fbem-13620	9	37	,	,	PUNCT
fbem-13620	9	38	improving	improve	VERB
fbem-13620	9	39	the	the	DET
fbem-13620	9	40	reliability	reliability	NOUN
fbem-13620	9	41	and	and	CCONJ
fbem-13620	9	42	security	security	NOUN
fbem-13620	9	43	of	of	ADP
fbem-13620	9	44	transactions	transaction	NOUN
fbem-13620	9	45	.	.	PUNCT
fbem-13620	10	1	secondly	secondly	ADV
fbem-13620	10	2	,	,	PUNCT
fbem-13620	10	3	electronic	electronic	ADJ
fbem-13620	10	4	invoices	invoice	NOUN
fbem-13620	10	5	can	can	AUX
fbem-13620	10	6	realize	realize	VERB
fbem-13620	10	7	real	real	ADJ
fbem-13620	10	8	-	-	PUNCT
fbem-13620	10	9	time	time	NOUN
fbem-13620	10	10	information	information	NOUN
fbem-13620	10	11	sharing	sharing	NOUN
fbem-13620	10	12	and	and	CCONJ
fbem-13620	10	13	tracking	tracking	NOUN
fbem-13620	10	14	,	,	PUNCT
fbem-13620	10	15	which	which	PRON
fbem-13620	10	16	improves	improve	VERB
fbem-13620	10	17	the	the	DET
fbem-13620	10	18	efficiency	efficiency	NOUN
fbem-13620	10	19	and	and	CCONJ
fbem-13620	10	20	convenience	convenience	NOUN
fbem-13620	10	21	of	of	ADP
fbem-13620	10	22	transactions	transaction	NOUN
fbem-13620	10	23	.	.	PUNCT
fbem-13620	11	1	in	in	ADP
fbem-13620	11	2	addition	addition	NOUN
fbem-13620	11	3	,	,	PUNCT
fbem-13620	11	4	the	the	DET
fbem-13620	11	5	electronic	electronic	ADJ
fbem-13620	11	6	invoice	invoice	NOUN
fbem-13620	11	7	can	can	AUX
fbem-13620	11	8	also	also	ADV
fbem-13620	11	9	be	be	AUX
fbem-13620	11	10	seamlessly	seamlessly	ADV
fbem-13620	11	11	connected	connect	VERB
fbem-13620	11	12	with	with	ADP
fbem-13620	11	13	the	the	DET
fbem-13620	11	14	enterprise	enterprise	NOUN
fbem-13620	11	15	's	's	PART
fbem-13620	11	16	financial	financial	ADJ
fbem-13620	11	17	management	management	NOUN
fbem-13620	11	18	system	system	NOUN
fbem-13620	11	19	,	,	PUNCT
fbem-13620	11	20	to	to	PART
fbem-13620	11	21	achieve	achieve	VERB
fbem-13620	11	22	automated	automate	VERB
fbem-13620	11	23	accounting	accounting	NOUN
fbem-13620	11	24	processing	processing	NOUN
fbem-13620	11	25	,	,	PUNCT
fbem-13620	11	26	reducing	reduce	VERB
fbem-13620	11	27	manual	manual	ADJ
fbem-13620	11	28	operations	operation	NOUN
fbem-13620	11	29	and	and	CCONJ
fbem-13620	11	30	errors	error	NOUN
fbem-13620	11	31	.	.	PUNCT
fbem-13620	12	1	in	in	ADP
fbem-13620	12	2	short	short	ADJ
fbem-13620	12	3	,	,	PUNCT
fbem-13620	12	4	there	there	PRON
fbem-13620	12	5	are	be	VERB
fbem-13620	12	6	a	a	DET
fbem-13620	12	7	series	series	NOUN
fbem-13620	12	8	of	of	ADP
fbem-13620	12	9	shortcomings	shortcoming	NOUN
fbem-13620	12	10	and	and	CCONJ
fbem-13620	12	11	problems	problem	NOUN
fbem-13620	12	12	in	in	ADP
fbem-13620	12	13	the	the	DET
fbem-13620	12	14	use	use	NOUN
fbem-13620	12	15	of	of	ADP
fbem-13620	12	16	paper	paper	NOUN
fbem-13620	12	17	invoices	invoice	NOUN
fbem-13620	12	18	,	,	PUNCT
fbem-13620	12	19	such	such	ADJ
fbem-13620	12	20	as	as	ADP
fbem-13620	12	21	easy	easy	ADJ
fbem-13620	12	22	loss	loss	NOUN
fbem-13620	12	23	,	,	PUNCT
fbem-13620	12	24	difficult	difficult	ADJ
fbem-13620	12	25	management	management	NOUN
fbem-13620	12	26	,	,	PUNCT
fbem-13620	12	27	not	not	PART
fbem-13620	12	28	easy	easy	ADJ
fbem-13620	12	29	to	to	PART
fbem-13620	12	30	share	share	VERB
fbem-13620	12	31	information	information	NOUN
fbem-13620	12	32	and	and	CCONJ
fbem-13620	12	33	so	so	ADV
fbem-13620	12	34	on	on	ADV
fbem-13620	12	35	.	.	PUNCT
fbem-13620	13	1	as	as	ADP
fbem-13620	13	2	a	a	DET
fbem-13620	13	3	solution	solution	NOUN
fbem-13620	13	4	,	,	PUNCT
fbem-13620	13	5	electronic	electronic	ADJ
fbem-13620	13	6	invoice	invoice	NOUN
fbem-13620	13	7	has	have	AUX
fbem-13620	13	8	been	be	AUX
fbem-13620	13	9	more	more	ADV
fbem-13620	13	10	and	and	CCONJ
fbem-13620	13	11	more	more	ADV
fbem-13620	13	12	widely	widely	ADV
fbem-13620	13	13	used	use	VERB
fbem-13620	13	14	and	and	CCONJ
fbem-13620	13	15	promoted	promote	VERB
fbem-13620	13	16	by	by	ADP
fbem-13620	13	17	virtue	virtue	NOUN
fbem-13620	13	18	of	of	ADP
fbem-13620	13	19	its	its	PRON
fbem-13620	13	20	advantages	advantage	NOUN
fbem-13620	13	21	of	of	ADP
fbem-13620	13	22	eliminating	eliminate	VERB
fbem-13620	13	23	paper	paper	NOUN
fbem-13620	13	24	carrier	carrier	NOUN
fbem-13620	13	25	,	,	PUNCT
fbem-13620	13	26	improving	improve	VERB
fbem-13620	13	27	transaction	transaction	NOUN
fbem-13620	13	28	security	security	NOUN
fbem-13620	13	29	and	and	CCONJ
fbem-13620	13	30	reliability	reliability	NOUN
fbem-13620	13	31	,	,	PUNCT
fbem-13620	13	32	and	and	CCONJ
fbem-13620	13	33	realizing	realize	VERB
fbem-13620	13	34	real	real	ADJ
fbem-13620	13	35	-	-	PUNCT
fbem-13620	13	36	time	time	NOUN
fbem-13620	13	37	information	information	NOUN
fbem-13620	13	38	sharing	sharing	NOUN
fbem-13620	13	39	and	and	CCONJ
fbem-13620	13	40	tracking	tracking	NOUN
fbem-13620	13	41	.	.	PUNCT
fbem-13620	14	1	in	in	ADP
fbem-13620	14	2	the	the	DET
fbem-13620	14	3	future	future	NOUN
fbem-13620	14	4	,	,	PUNCT
fbem-13620	14	5	with	with	ADP
fbem-13620	14	6	the	the	DET
fbem-13620	14	7	continuous	continuous	ADJ
fbem-13620	14	8	development	development	NOUN
fbem-13620	14	9	and	and	CCONJ
fbem-13620	14	10	improvement	improvement	NOUN
fbem-13620	14	11	of	of	ADP
fbem-13620	14	12	technology	technology	NOUN
fbem-13620	14	13	,	,	PUNCT
fbem-13620	14	14	electronic	electronic	ADJ
fbem-13620	14	15	invoices	invoice	NOUN
fbem-13620	14	16	will	will	AUX
fbem-13620	14	17	become	become	VERB
fbem-13620	14	18	the	the	DET
fbem-13620	14	19	mainstream	mainstream	NOUN
fbem-13620	14	20	form	form	NOUN
fbem-13620	14	21	of	of	ADP
fbem-13620	14	22	business	business	NOUN
fbem-13620	14	23	transactions	transaction	NOUN
fbem-13620	14	24	,	,	PUNCT
fbem-13620	14	25	and	and	CCONJ
fbem-13620	14	26	promote	promote	VERB
fbem-13620	14	27	the	the	DET
fbem-13620	14	28	process	process	NOUN
fbem-13620	14	29	of	of	ADP
fbem-13620	14	30	paper	paper	NOUN
fbem-13620	14	31	invoices	invoice	NOUN
fbem-13620	14	32	to	to	ADP
fbem-13620	14	33	electronic	electronic	ADJ
fbem-13620	14	34	transformation	transformation	NOUN
fbem-13620	14	35	.	.	PUNCT
fbem-13620	15	1	keywords	keyword	NOUN
fbem-13620	15	2	:	:	PUNCT
fbem-13620	15	3	paper	paper	NOUN
fbem-13620	15	4	-	-	PUNCT
fbem-13620	15	5	invoice	invoice	NOUN
fbem-13620	15	6	,	,	PUNCT
fbem-13620	15	7	electronic	electronic	ADJ
fbem-13620	15	8	invoice	invoice	NOUN
fbem-13620	15	9	,	,	PUNCT
fbem-13620	15	10	electronic	electronic	ADJ
fbem-13620	15	11	transformation	transformation	NOUN
fbem-13620	15	12	.	.	PUNCT
fbem-13620	16	1	1	1	X
fbem-13620	16	2	.	.	X
fbem-13620	16	3	introduction	introduction	NOUN
fbem-13620	16	4	1.1	1.1	NUM
fbem-13620	16	5	.	.	PUNCT
fbem-13620	17	1	research	research	NOUN
fbem-13620	17	2	background	background	NOUN
fbem-13620	17	3	and	and	CCONJ
fbem-13620	17	4	purpose	purpose	NOUN
fbem-13620	17	5	with	with	ADP
fbem-13620	17	6	the	the	DET
fbem-13620	17	7	rapid	rapid	ADJ
fbem-13620	17	8	development	development	NOUN
fbem-13620	17	9	of	of	ADP
fbem-13620	17	10	digitalization	digitalization	NOUN
fbem-13620	17	11	and	and	CCONJ
fbem-13620	17	12	networking	networking	NOUN
fbem-13620	17	13	,	,	PUNCT
fbem-13620	17	14	invoices	invoice	NOUN
fbem-13620	17	15	,	,	PUNCT
fbem-13620	17	16	as	as	ADP
fbem-13620	17	17	an	an	DET
fbem-13620	17	18	important	important	ADJ
fbem-13620	17	19	financial	financial	ADJ
fbem-13620	17	20	document	document	NOUN
fbem-13620	17	21	and	and	CCONJ
fbem-13620	17	22	tax	tax	NOUN
fbem-13620	17	23	payment	payment	NOUN
fbem-13620	17	24	record	record	NOUN
fbem-13620	17	25	,	,	PUNCT
fbem-13620	17	26	are	be	AUX
fbem-13620	17	27	of	of	ADP
fbem-13620	17	28	great	great	ADJ
fbem-13620	17	29	significance	significance	NOUN
fbem-13620	17	30	to	to	ADP
fbem-13620	17	31	enterprises	enterprise	NOUN
fbem-13620	17	32	and	and	CCONJ
fbem-13620	17	33	individuals	individual	NOUN
fbem-13620	17	34	in	in	ADP
fbem-13620	17	35	business	business	NOUN
fbem-13620	17	36	transactions	transaction	NOUN
fbem-13620	17	37	.	.	PUNCT
fbem-13620	18	1	however	however	ADV
fbem-13620	18	2	,	,	PUNCT
fbem-13620	18	3	there	there	PRON
fbem-13620	18	4	are	be	VERB
fbem-13620	18	5	a	a	DET
fbem-13620	18	6	series	series	NOUN
fbem-13620	18	7	of	of	ADP
fbem-13620	18	8	problems	problem	NOUN
fbem-13620	18	9	and	and	CCONJ
fbem-13620	18	10	difficulties	difficulty	NOUN
fbem-13620	18	11	in	in	ADP
fbem-13620	18	12	the	the	DET
fbem-13620	18	13	use	use	NOUN
fbem-13620	18	14	of	of	ADP
fbem-13620	18	15	traditional	traditional	ADJ
fbem-13620	18	16	paper	paper	NOUN
fbem-13620	18	17	invoices	invoice	NOUN
fbem-13620	18	18	,	,	PUNCT
fbem-13620	18	19	forcing	force	VERB
fbem-13620	18	20	us	we	PRON
fbem-13620	18	21	to	to	PART
fbem-13620	18	22	find	find	VERB
fbem-13620	18	23	a	a	DET
fbem-13620	18	24	more	more	ADV
fbem-13620	18	25	convenient	convenient	ADJ
fbem-13620	18	26	,	,	PUNCT
fbem-13620	18	27	efficient	efficient	ADJ
fbem-13620	18	28	and	and	CCONJ
fbem-13620	18	29	safe	safe	ADJ
fbem-13620	18	30	solution	solution	NOUN
fbem-13620	18	31	.	.	PUNCT
fbem-13620	19	1	first	first	ADV
fbem-13620	19	2	,	,	PUNCT
fbem-13620	19	3	the	the	DET
fbem-13620	19	4	use	use	NOUN
fbem-13620	19	5	of	of	ADP
fbem-13620	19	6	paper	paper	NOUN
fbem-13620	19	7	invoices	invoice	NOUN
fbem-13620	19	8	is	be	AUX
fbem-13620	19	9	subject	subject	ADJ
fbem-13620	19	10	to	to	ADP
fbem-13620	19	11	the	the	DET
fbem-13620	19	12	risk	risk	NOUN
fbem-13620	19	13	of	of	ADP
fbem-13620	19	14	damage	damage	NOUN
fbem-13620	19	15	,	,	PUNCT
fbem-13620	19	16	loss	loss	NOUN
fbem-13620	19	17	or	or	CCONJ
fbem-13620	19	18	tampering	tampering	NOUN
fbem-13620	19	19	.	.	PUNCT
fbem-13620	20	1	since	since	SCONJ
fbem-13620	20	2	the	the	DET
fbem-13620	20	3	paper	paper	NOUN
fbem-13620	20	4	invoice	invoice	NOUN
fbem-13620	20	5	is	be	AUX
fbem-13620	20	6	based	base	VERB
fbem-13620	20	7	on	on	ADP
fbem-13620	20	8	paper	paper	NOUN
fbem-13620	20	9	as	as	ADP
fbem-13620	20	10	the	the	DET
fbem-13620	20	11	carrier	carrier	NOUN
fbem-13620	20	12	,	,	PUNCT
fbem-13620	20	13	it	it	PRON
fbem-13620	20	14	is	be	AUX
fbem-13620	20	15	affected	affect	VERB
fbem-13620	20	16	by	by	ADP
fbem-13620	20	17	the	the	DET
fbem-13620	20	18	external	external	ADJ
fbem-13620	20	19	environment	environment	NOUN
fbem-13620	20	20	,	,	PUNCT
fbem-13620	20	21	such	such	ADJ
fbem-13620	20	22	as	as	ADP
fbem-13620	20	23	humidity	humidity	NOUN
fbem-13620	20	24	,	,	PUNCT
fbem-13620	20	25	temperature	temperature	NOUN
fbem-13620	20	26	,	,	PUNCT
fbem-13620	20	27	etc	etc	X
fbem-13620	20	28	.	.	X
fbem-13620	20	29	,	,	PUNCT
fbem-13620	20	30	which	which	PRON
fbem-13620	20	31	is	be	AUX
fbem-13620	20	32	prone	prone	ADJ
fbem-13620	20	33	to	to	ADP
fbem-13620	20	34	damage	damage	NOUN
fbem-13620	20	35	or	or	CCONJ
fbem-13620	20	36	loss	loss	NOUN
fbem-13620	20	37	.	.	PUNCT
fbem-13620	21	1	in	in	ADP
fbem-13620	21	2	addition	addition	NOUN
fbem-13620	21	3	,	,	PUNCT
fbem-13620	21	4	due	due	ADP
fbem-13620	21	5	to	to	ADP
fbem-13620	21	6	the	the	DET
fbem-13620	21	7	importance	importance	NOUN
fbem-13620	21	8	of	of	ADP
fbem-13620	21	9	the	the	DET
fbem-13620	21	10	invoice	invoice	NOUN
fbem-13620	21	11	,	,	PUNCT
fbem-13620	21	12	there	there	PRON
fbem-13620	21	13	is	be	VERB
fbem-13620	21	14	also	also	ADV
fbem-13620	21	15	a	a	DET
fbem-13620	21	16	risk	risk	NOUN
fbem-13620	21	17	of	of	ADP
fbem-13620	21	18	malicious	malicious	ADJ
fbem-13620	21	19	tampering	tampering	NOUN
fbem-13620	21	20	or	or	CCONJ
fbem-13620	21	21	forgery	forgery	NOUN
fbem-13620	21	22	,	,	PUNCT
fbem-13620	21	23	which	which	PRON
fbem-13620	21	24	brings	bring	VERB
fbem-13620	21	25	many	many	ADJ
fbem-13620	21	26	hidden	hide	VERB
fbem-13620	21	27	dangers	danger	NOUN
fbem-13620	21	28	to	to	ADP
fbem-13620	21	29	the	the	DET
fbem-13620	21	30	security	security	NOUN
fbem-13620	21	31	of	of	ADP
fbem-13620	21	32	the	the	DET
fbem-13620	21	33	transaction	transaction	NOUN
fbem-13620	21	34	.	.	PUNCT
fbem-13620	22	1	the	the	DET
fbem-13620	22	2	preservation	preservation	NOUN
fbem-13620	22	3	and	and	CCONJ
fbem-13620	22	4	management	management	NOUN
fbem-13620	22	5	of	of	ADP
fbem-13620	22	6	paper	paper	NOUN
fbem-13620	22	7	invoices	invoice	NOUN
fbem-13620	22	8	requires	require	VERB
fbem-13620	22	9	a	a	DET
fbem-13620	22	10	lot	lot	NOUN
fbem-13620	22	11	of	of	ADP
fbem-13620	22	12	cost	cost	NOUN
fbem-13620	22	13	and	and	CCONJ
fbem-13620	22	14	effort	effort	NOUN
fbem-13620	22	15	.	.	PUNCT
fbem-13620	23	1	enterprises	enterprise	NOUN
fbem-13620	23	2	need	need	VERB
fbem-13620	23	3	to	to	PART
fbem-13620	23	4	invest	invest	VERB
fbem-13620	23	5	a	a	DET
fbem-13620	23	6	lot	lot	NOUN
fbem-13620	23	7	of	of	ADP
fbem-13620	23	8	time	time	NOUN
fbem-13620	23	9	,	,	PUNCT
fbem-13620	23	10	space	space	NOUN
fbem-13620	23	11	and	and	CCONJ
fbem-13620	23	12	human	human	ADJ
fbem-13620	23	13	resources	resource	NOUN
fbem-13620	23	14	when	when	SCONJ
fbem-13620	23	15	dealing	deal	VERB
fbem-13620	23	16	with	with	ADP
fbem-13620	23	17	a	a	DET
fbem-13620	23	18	large	large	ADJ
fbem-13620	23	19	number	number	NOUN
fbem-13620	23	20	of	of	ADP
fbem-13620	23	21	paper	paper	NOUN
fbem-13620	23	22	invoices	invoice	NOUN
fbem-13620	23	23	,	,	PUNCT
fbem-13620	23	24	including	include	VERB
fbem-13620	23	25	classification	classification	NOUN
fbem-13620	23	26	,	,	PUNCT
fbem-13620	23	27	sorting	sorting	NOUN
fbem-13620	23	28	,	,	PUNCT
fbem-13620	23	29	storage	storage	NOUN
fbem-13620	23	30	and	and	CCONJ
fbem-13620	23	31	other	other	ADJ
fbem-13620	23	32	work	work	NOUN
fbem-13620	23	33	,	,	PUNCT
fbem-13620	23	34	which	which	PRON
fbem-13620	23	35	not	not	PART
fbem-13620	23	36	only	only	ADV
fbem-13620	23	37	increases	increase	VERB
fbem-13620	23	38	the	the	DET
fbem-13620	23	39	complexity	complexity	NOUN
fbem-13620	23	40	of	of	ADP
fbem-13620	23	41	management	management	NOUN
fbem-13620	23	42	,	,	PUNCT
fbem-13620	23	43	but	but	CCONJ
fbem-13620	23	44	also	also	ADV
fbem-13620	23	45	brings	bring	VERB
fbem-13620	23	46	a	a	DET
fbem-13620	23	47	certain	certain	ADJ
fbem-13620	23	48	financial	financial	ADJ
fbem-13620	23	49	cost	cost	NOUN
fbem-13620	23	50	burden	burden	NOUN
fbem-13620	23	51	.	.	PUNCT
fbem-13620	24	1	paper	paper	NOUN
fbem-13620	24	2	invoices	invoice	NOUN
fbem-13620	24	3	can	can	AUX
fbem-13620	24	4	not	not	PART
fbem-13620	24	5	realize	realize	VERB
fbem-13620	24	6	real	real	ADJ
fbem-13620	24	7	-	-	PUNCT
fbem-13620	24	8	time	time	NOUN
fbem-13620	24	9	information	information	NOUN
fbem-13620	24	10	sharing	sharing	NOUN
fbem-13620	24	11	and	and	CCONJ
fbem-13620	24	12	tracking	tracking	NOUN
fbem-13620	24	13	,	,	PUNCT
fbem-13620	24	14	which	which	PRON
fbem-13620	24	15	brings	bring	VERB
fbem-13620	24	16	inconvenience	inconvenience	NOUN
fbem-13620	24	17	to	to	ADP
fbem-13620	24	18	business	business	NOUN
fbem-13620	24	19	transactions	transaction	NOUN
fbem-13620	24	20	.	.	PUNCT
fbem-13620	25	1	when	when	SCONJ
fbem-13620	25	2	the	the	DET
fbem-13620	25	3	transaction	transaction	NOUN
fbem-13620	25	4	involves	involve	VERB
fbem-13620	25	5	multiple	multiple	ADJ
fbem-13620	25	6	links	link	NOUN
fbem-13620	25	7	and	and	CCONJ
fbem-13620	25	8	multiple	multiple	ADJ
fbem-13620	25	9	participants	participant	NOUN
fbem-13620	25	10	,	,	PUNCT
fbem-13620	25	11	it	it	PRON
fbem-13620	25	12	is	be	AUX
fbem-13620	25	13	necessary	necessary	ADJ
fbem-13620	25	14	to	to	PART
fbem-13620	25	15	constantly	constantly	ADV
fbem-13620	25	16	transfer	transfer	VERB
fbem-13620	25	17	and	and	CCONJ
fbem-13620	25	18	copy	copy	VERB
fbem-13620	25	19	the	the	DET
fbem-13620	25	20	invoice	invoice	NOUN
fbem-13620	25	21	,	,	PUNCT
fbem-13620	25	22	which	which	PRON
fbem-13620	25	23	is	be	AUX
fbem-13620	25	24	prone	prone	ADJ
fbem-13620	25	25	to	to	ADP
fbem-13620	25	26	information	information	NOUN
fbem-13620	25	27	loss	loss	NOUN
fbem-13620	25	28	or	or	CCONJ
fbem-13620	25	29	delay	delay	NOUN
fbem-13620	25	30	in	in	ADP
fbem-13620	25	31	delivery	delivery	NOUN
fbem-13620	25	32	,	,	PUNCT
fbem-13620	25	33	resulting	result	VERB
fbem-13620	25	34	in	in	ADP
fbem-13620	25	35	poor	poor	ADJ
fbem-13620	25	36	business	business	NOUN
fbem-13620	25	37	activities	activity	NOUN
fbem-13620	25	38	and	and	CCONJ
fbem-13620	25	39	low	low	ADJ
fbem-13620	25	40	efficiency	efficiency	NOUN
fbem-13620	25	41	.	.	PUNCT
fbem-13620	26	1	therefore	therefore	ADV
fbem-13620	26	2	,	,	PUNCT
fbem-13620	26	3	the	the	DET
fbem-13620	26	4	purpose	purpose	NOUN
fbem-13620	26	5	of	of	ADP
fbem-13620	26	6	this	this	DET
fbem-13620	26	7	study	study	NOUN
fbem-13620	26	8	is	be	AUX
fbem-13620	26	9	to	to	PART
fbem-13620	26	10	explore	explore	VERB
fbem-13620	26	11	the	the	DET
fbem-13620	26	12	dilemma	dilemma	NOUN
fbem-13620	26	13	of	of	ADP
fbem-13620	26	14	paper	paper	NOUN
fbem-13620	26	15	invoices	invoice	NOUN
fbem-13620	26	16	and	and	CCONJ
fbem-13620	26	17	propose	propose	VERB
fbem-13620	26	18	electronic	electronic	ADJ
fbem-13620	26	19	invoices	invoice	NOUN
fbem-13620	26	20	as	as	ADP
fbem-13620	26	21	a	a	DET
fbem-13620	26	22	solution	solution	NOUN
fbem-13620	26	23	.	.	PUNCT
fbem-13620	27	1	as	as	ADP
fbem-13620	27	2	a	a	DET
fbem-13620	27	3	new	new	ADJ
fbem-13620	27	4	form	form	NOUN
fbem-13620	27	5	of	of	ADP
fbem-13620	27	6	bill	bill	NOUN
fbem-13620	27	7	based	base	VERB
fbem-13620	27	8	on	on	ADP
fbem-13620	27	9	electronic	electronic	ADJ
fbem-13620	27	10	data	datum	NOUN
fbem-13620	27	11	exchange	exchange	NOUN
fbem-13620	27	12	and	and	CCONJ
fbem-13620	27	13	digital	digital	ADJ
fbem-13620	27	14	signature	signature	NOUN
fbem-13620	27	15	technology	technology	NOUN
fbem-13620	27	16	,	,	PUNCT
fbem-13620	27	17	electronic	electronic	ADJ
fbem-13620	27	18	invoice	invoice	NOUN
fbem-13620	27	19	has	have	VERB
fbem-13620	27	20	the	the	DET
fbem-13620	27	21	advantages	advantage	NOUN
fbem-13620	27	22	of	of	ADP
fbem-13620	27	23	no	no	DET
fbem-13620	27	24	paper	paper	NOUN
fbem-13620	27	25	carrier	carrier	NOUN
fbem-13620	27	26	,	,	PUNCT
fbem-13620	27	27	improve	improve	VERB
fbem-13620	27	28	transaction	transaction	NOUN
fbem-13620	27	29	security	security	NOUN
fbem-13620	27	30	and	and	CCONJ
fbem-13620	27	31	reliability	reliability	NOUN
fbem-13620	27	32	,	,	PUNCT
fbem-13620	27	33	real	real	ADJ
fbem-13620	27	34	-	-	PUNCT
fbem-13620	27	35	time	time	NOUN
fbem-13620	27	36	information	information	NOUN
fbem-13620	27	37	sharing	sharing	NOUN
fbem-13620	27	38	and	and	CCONJ
fbem-13620	27	39	tracking	tracking	NOUN
fbem-13620	27	40	,	,	PUNCT
fbem-13620	27	41	and	and	CCONJ
fbem-13620	27	42	is	be	AUX
fbem-13620	27	43	considered	consider	VERB
fbem-13620	27	44	to	to	PART
fbem-13620	27	45	have	have	VERB
fbem-13620	27	46	important	important	ADJ
fbem-13620	27	47	application	application	NOUN
fbem-13620	27	48	prospects	prospect	NOUN
fbem-13620	27	49	and	and	CCONJ
fbem-13620	27	50	promotion	promotion	NOUN
fbem-13620	27	51	value	value	NOUN
fbem-13620	27	52	.	.	PUNCT
fbem-13620	28	1	through	through	ADP
fbem-13620	28	2	this	this	DET
fbem-13620	28	3	study	study	NOUN
fbem-13620	28	4	,	,	PUNCT
fbem-13620	28	5	the	the	DET
fbem-13620	28	6	differences	difference	NOUN
fbem-13620	28	7	,	,	PUNCT
fbem-13620	28	8	advantages	advantage	NOUN
fbem-13620	28	9	and	and	CCONJ
fbem-13620	28	10	disadvantages	disadvantage	NOUN
fbem-13620	28	11	of	of	ADP
fbem-13620	28	12	paper	paper	NOUN
fbem-13620	28	13	invoices	invoice	NOUN
fbem-13620	28	14	and	and	CCONJ
fbem-13620	28	15	electronic	electronic	ADJ
fbem-13620	28	16	invoices	invoice	NOUN
fbem-13620	28	17	will	will	AUX
fbem-13620	28	18	be	be	AUX
fbem-13620	28	19	deeply	deeply	ADV
fbem-13620	28	20	analyzed	analyze	VERB
fbem-13620	28	21	and	and	CCONJ
fbem-13620	28	22	compared，and	compared，and	PRON
fbem-13620	28	23	pay	pay	VERB
fbem-13620	28	24	attention	attention	NOUN
fbem-13620	28	25	to	to	ADP
fbem-13620	28	26	the	the	DET
fbem-13620	28	27	challenges	challenge	NOUN
fbem-13620	28	28	and	and	CCONJ
fbem-13620	28	29	problems	problem	NOUN
fbem-13620	28	30	that	that	PRON
fbem-13620	28	31	electronic	electronic	ADJ
fbem-13620	28	32	invoice	invoice	NOUN
fbem-13620	28	33	may	may	AUX
fbem-13620	28	34	face	face	VERB
fbem-13620	28	35	in	in	ADP
fbem-13620	28	36	practical	practical	ADJ
fbem-13620	28	37	application	application	NOUN
fbem-13620	28	38	,	,	PUNCT
fbem-13620	28	39	hoping	hope	VERB
fbem-13620	28	40	to	to	PART
fbem-13620	28	41	be	be	AUX
fbem-13620	28	42	able	able	ADJ
fbem-13620	28	43	to	to	PART
fbem-13620	28	44	be	be	AUX
fbem-13620	28	45	the	the	DET
fbem-13620	28	46	phase	phase	NOUN
fbem-13620	28	47	of	of	ADP
fbem-13620	28	48	commercial	commercial	ADJ
fbem-13620	28	49	transactions	transaction	NOUN
fbem-13620	28	50	relevant	relevant	ADJ
fbem-13620	28	51	businesses	business	NOUN
fbem-13620	28	52	,	,	PUNCT
fbem-13620	28	53	government	government	NOUN
fbem-13620	28	54	agencies	agency	NOUN
fbem-13620	28	55	and	and	CCONJ
fbem-13620	28	56	individual	individual	ADJ
fbem-13620	28	57	users	user	NOUN
fbem-13620	28	58	to	to	PART
fbem-13620	28	59	provide	provide	VERB
fbem-13620	28	60	a	a	DET
fbem-13620	28	61	clear	clear	ADJ
fbem-13620	28	62	understanding	understanding	NOUN
fbem-13620	28	63	and	and	CCONJ
fbem-13620	28	64	understanding	understanding	NOUN
fbem-13620	28	65	of	of	ADP
fbem-13620	28	66	paper	paper	NOUN
fbem-13620	28	67	invoices	invoice	NOUN
fbem-13620	28	68	to	to	PART
fbem-13620	28	69	electronic	electronic	VERB
fbem-13620	28	70	the	the	DET
fbem-13620	28	71	transformation	transformation	NOUN
fbem-13620	28	72	process	process	NOUN
fbem-13620	28	73	provides	provide	VERB
fbem-13620	28	74	feasible	feasible	ADJ
fbem-13620	28	75	ideas	idea	NOUN
fbem-13620	28	76	and	and	CCONJ
fbem-13620	28	77	guidance	guidance	NOUN
fbem-13620	28	78	to	to	PART
fbem-13620	28	79	help	help	VERB
fbem-13620	28	80	drive	drive	VERB
fbem-13620	28	81	the	the	DET
fbem-13620	28	82	transition	transition	NOUN
fbem-13620	28	83	from	from	ADP
fbem-13620	28	84	paper	paper	NOUN
fbem-13620	28	85	invoices	invoice	NOUN
fbem-13620	28	86	to	to	ADP
fbem-13620	28	87	electronic	electronic	ADJ
fbem-13620	28	88	invoices	invoice	NOUN
fbem-13620	28	89	to	to	PART
fbem-13620	28	90	promote	promote	VERB
fbem-13620	28	91	the	the	DET
fbem-13620	28	92	convenient	convenient	ADJ
fbem-13620	28	93	,	,	PUNCT
fbem-13620	28	94	efficient	efficient	ADJ
fbem-13620	28	95	and	and	CCONJ
fbem-13620	28	96	sustainable	sustainable	ADJ
fbem-13620	28	97	development	development	NOUN
fbem-13620	28	98	of	of	ADP
fbem-13620	28	99	business	business	NOUN
fbem-13620	28	100	transactions	transaction	NOUN
fbem-13620	28	101	.	.	PUNCT
fbem-13620	29	1	1.2	1.2	NUM
fbem-13620	29	2	.	.	PUNCT
fbem-13620	29	3	research	research	NOUN
fbem-13620	29	4	significance	significance	NOUN
fbem-13620	29	5	with	with	ADP
fbem-13620	29	6	the	the	DET
fbem-13620	29	7	rapid	rapid	ADJ
fbem-13620	29	8	development	development	NOUN
fbem-13620	29	9	of	of	ADP
fbem-13620	29	10	digital	digital	ADJ
fbem-13620	29	11	technology	technology	NOUN
fbem-13620	29	12	and	and	CCONJ
fbem-13620	29	13	the	the	DET
fbem-13620	29	14	increase	increase	NOUN
fbem-13620	29	15	of	of	ADP
fbem-13620	29	16	business	business	NOUN
fbem-13620	29	17	transactions	transaction	NOUN
fbem-13620	29	18	,	,	PUNCT
fbem-13620	29	19	paper	paper	NOUN
fbem-13620	29	20	invoices	invoice	NOUN
fbem-13620	29	21	face	face	VERB
fbem-13620	29	22	a	a	DET
fbem-13620	29	23	series	series	NOUN
fbem-13620	29	24	of	of	ADP
fbem-13620	29	25	dilemmas	dilemma	NOUN
fbem-13620	29	26	and	and	CCONJ
fbem-13620	29	27	challenges	challenge	NOUN
fbem-13620	29	28	in	in	ADP
fbem-13620	29	29	the	the	DET
fbem-13620	29	30	modern	modern	ADJ
fbem-13620	29	31	business	business	NOUN
fbem-13620	29	32	environment	environment	NOUN
fbem-13620	29	33	.	.	PUNCT
fbem-13620	30	1	therefore	therefore	ADV
fbem-13620	30	2	,	,	PUNCT
fbem-13620	30	3	it	it	PRON
fbem-13620	30	4	is	be	AUX
fbem-13620	30	5	of	of	ADP
fbem-13620	30	6	great	great	ADJ
fbem-13620	30	7	significance	significance	NOUN
fbem-13620	30	8	to	to	PART
fbem-13620	30	9	study	study	VERB
fbem-13620	30	10	the	the	DET
fbem-13620	30	11	dilemma	dilemma	NOUN
fbem-13620	30	12	of	of	ADP
fbem-13620	30	13	paper	paper	NOUN
fbem-13620	30	14	invoice	invoice	NOUN
fbem-13620	30	15	and	and	CCONJ
fbem-13620	30	16	the	the	DET
fbem-13620	30	17	solution	solution	NOUN
fbem-13620	30	18	of	of	ADP
fbem-13620	30	19	electronic	electronic	ADJ
fbem-13620	30	20	invoice	invoice	NOUN
fbem-13620	30	21	.	.	PUNCT
fbem-13620	31	1	studying	study	VERB
fbem-13620	31	2	the	the	DET
fbem-13620	31	3	dilemmas	dilemma	NOUN
fbem-13620	31	4	and	and	CCONJ
fbem-13620	31	5	problems	problem	NOUN
fbem-13620	31	6	of	of	ADP
fbem-13620	31	7	paper	paper	NOUN
fbem-13620	31	8	invoices	invoice	NOUN
fbem-13620	31	9	can	can	AUX
fbem-13620	31	10	improve	improve	VERB
fbem-13620	31	11	the	the	DET
fbem-13620	31	12	understanding	understanding	NOUN
fbem-13620	31	13	of	of	ADP
fbem-13620	31	14	the	the	DET
fbem-13620	31	15	risks	risk	NOUN
fbem-13620	31	16	and	and	CCONJ
fbem-13620	31	17	uncertainties	uncertainty	NOUN
fbem-13620	31	18	in	in	ADP
fbem-13620	31	19	the	the	DET
fbem-13620	31	20	use	use	NOUN
fbem-13620	31	21	of	of	ADP
fbem-13620	31	22	paper	paper	NOUN
fbem-13620	31	23	invoices	invoice	NOUN
fbem-13620	31	24	.	.	PUNCT
fbem-13620	32	1	paper	paper	NOUN
fbem-13620	32	2	invoices	invoice	NOUN
fbem-13620	32	3	are	be	AUX
fbem-13620	32	4	vulnerable	vulnerable	ADJ
fbem-13620	32	5	to	to	ADP
fbem-13620	32	6	damage	damage	NOUN
fbem-13620	32	7	,	,	PUNCT
fbem-13620	32	8	loss	loss	NOUN
fbem-13620	32	9	or	or	CCONJ
fbem-13620	32	10	tampering	tampering	NOUN
fbem-13620	32	11	,	,	PUNCT
fbem-13620	32	12	which	which	PRON
fbem-13620	32	13	will	will	AUX
fbem-13620	32	14	bring	bring	VERB
fbem-13620	32	15	non	non	ADJ
fbem-13620	32	16	-	-	ADJ
fbem-13620	32	17	negligible	negligible	ADJ
fbem-13620	32	18	risks	risk	NOUN
fbem-13620	32	19	to	to	ADP
fbem-13620	32	20	business	business	NOUN
fbem-13620	32	21	transactions	transaction	NOUN
fbem-13620	32	22	.	.	PUNCT
fbem-13620	33	1	by	by	ADP
fbem-13620	33	2	deeply	deeply	ADV
fbem-13620	33	3	studying	study	VERB
fbem-13620	33	4	the	the	DET
fbem-13620	33	5	dilemma	dilemma	NOUN
fbem-13620	33	6	of	of	ADP
fbem-13620	33	7	paper	paper	NOUN
fbem-13620	33	8	invoices	invoice	NOUN
fbem-13620	33	9	,	,	PUNCT
fbem-13620	33	10	we	we	PRON
fbem-13620	33	11	can	can	AUX
fbem-13620	33	12	better	well	ADV
fbem-13620	33	13	understand	understand	VERB
fbem-13620	33	14	the	the	DET
fbem-13620	33	15	root	root	NOUN
fbem-13620	33	16	causes	cause	NOUN
fbem-13620	33	17	and	and	CCONJ
fbem-13620	33	18	effects	effect	NOUN
fbem-13620	33	19	of	of	ADP
fbem-13620	33	20	the	the	DET
fbem-13620	33	21	problems	problem	NOUN
fbem-13620	33	22	,	,	PUNCT
fbem-13620	33	23	and	and	CCONJ
fbem-13620	33	24	provide	provide	VERB
fbem-13620	33	25	theoretical	theoretical	ADJ
fbem-13620	33	26	13	13	NUM
fbem-13620	33	27	basis	basis	NOUN
fbem-13620	33	28	and	and	CCONJ
fbem-13620	33	29	practical	practical	ADJ
fbem-13620	33	30	guidance	guidance	NOUN
fbem-13620	33	31	for	for	ADP
fbem-13620	33	32	solving	solve	VERB
fbem-13620	33	33	these	these	DET
fbem-13620	33	34	problems	problem	NOUN
fbem-13620	33	35	.	.	PUNCT
fbem-13620	34	1	the	the	DET
fbem-13620	34	2	research	research	NOUN
fbem-13620	34	3	on	on	ADP
fbem-13620	34	4	e	e	NOUN
fbem-13620	34	5	-	-	NOUN
fbem-13620	34	6	invoice	invoice	ADJ
fbem-13620	34	7	solutions	solution	NOUN
fbem-13620	34	8	is	be	AUX
fbem-13620	34	9	helpful	helpful	ADJ
fbem-13620	34	10	to	to	PART
fbem-13620	34	11	promote	promote	VERB
fbem-13620	34	12	the	the	DET
fbem-13620	34	13	process	process	NOUN
fbem-13620	34	14	of	of	ADP
fbem-13620	34	15	paper	paper	NOUN
fbem-13620	34	16	invoice	invoice	NOUN
fbem-13620	34	17	transformation	transformation	NOUN
fbem-13620	34	18	to	to	ADP
fbem-13620	34	19	electronic	electronic	ADJ
fbem-13620	34	20	.	.	PUNCT
fbem-13620	35	1	electronic	electronic	ADJ
fbem-13620	35	2	invoice	invoice	NOUN
fbem-13620	35	3	has	have	VERB
fbem-13620	35	4	many	many	ADJ
fbem-13620	35	5	advantages	advantage	NOUN
fbem-13620	35	6	,	,	PUNCT
fbem-13620	35	7	such	such	ADJ
fbem-13620	35	8	as	as	ADP
fbem-13620	35	9	no	no	DET
fbem-13620	35	10	paper	paper	NOUN
fbem-13620	35	11	carrier	carrier	NOUN
fbem-13620	35	12	,	,	PUNCT
fbem-13620	35	13	improve	improve	VERB
fbem-13620	35	14	transaction	transaction	NOUN
fbem-13620	35	15	security	security	NOUN
fbem-13620	35	16	and	and	CCONJ
fbem-13620	35	17	reliability	reliability	NOUN
fbem-13620	35	18	,	,	PUNCT
fbem-13620	35	19	real	real	ADJ
fbem-13620	35	20	-	-	PUNCT
fbem-13620	35	21	time	time	NOUN
fbem-13620	35	22	information	information	NOUN
fbem-13620	35	23	sharing	sharing	NOUN
fbem-13620	35	24	and	and	CCONJ
fbem-13620	35	25	tracking	tracking	NOUN
fbem-13620	35	26	,	,	PUNCT
fbem-13620	35	27	etc	etc	X
fbem-13620	35	28	.	.	X
fbem-13620	35	29	,	,	PUNCT
fbem-13620	35	30	these	these	DET
fbem-13620	35	31	advantages	advantage	NOUN
fbem-13620	35	32	can	can	AUX
fbem-13620	35	33	effectively	effectively	ADV
fbem-13620	35	34	solve	solve	VERB
fbem-13620	35	35	the	the	DET
fbem-13620	35	36	dilemma	dilemma	NOUN
fbem-13620	35	37	of	of	ADP
fbem-13620	35	38	paper	paper	NOUN
fbem-13620	35	39	invoice	invoice	NOUN
fbem-13620	35	40	.	.	PUNCT
fbem-13620	36	1	by	by	ADP
fbem-13620	36	2	studying	study	VERB
fbem-13620	36	3	the	the	DET
fbem-13620	36	4	solutions	solution	NOUN
fbem-13620	36	5	of	of	ADP
fbem-13620	36	6	e	e	NOUN
fbem-13620	36	7	-	-	NOUN
fbem-13620	36	8	invoice	invoice	NOUN
fbem-13620	36	9	,	,	PUNCT
fbem-13620	36	10	we	we	PRON
fbem-13620	36	11	can	can	AUX
fbem-13620	36	12	provide	provide	VERB
fbem-13620	36	13	the	the	DET
fbem-13620	36	14	corresponding	corresponding	ADJ
fbem-13620	36	15	reference	reference	NOUN
fbem-13620	36	16	and	and	CCONJ
fbem-13620	36	17	guidance	guidance	NOUN
fbem-13620	36	18	for	for	ADP
fbem-13620	36	19	the	the	DET
fbem-13620	36	20	government	government	NOUN
fbem-13620	36	21	,	,	PUNCT
fbem-13620	36	22	enterprises	enterprise	NOUN
fbem-13620	36	23	and	and	CCONJ
fbem-13620	36	24	individuals	individual	NOUN
fbem-13620	36	25	,	,	PUNCT
fbem-13620	36	26	and	and	CCONJ
fbem-13620	36	27	promote	promote	VERB
fbem-13620	36	28	the	the	DET
fbem-13620	36	29	wide	wide	ADJ
fbem-13620	36	30	application	application	NOUN
fbem-13620	36	31	and	and	CCONJ
fbem-13620	36	32	promotion	promotion	NOUN
fbem-13620	36	33	of	of	ADP
fbem-13620	36	34	e	e	NOUN
fbem-13620	36	35	-	-	NOUN
fbem-13620	36	36	invoice	invoice	NOUN
fbem-13620	36	37	in	in	ADP
fbem-13620	36	38	commercial	commercial	ADJ
fbem-13620	36	39	transactions	transaction	NOUN
fbem-13620	36	40	.	.	PUNCT
fbem-13620	37	1	it	it	PRON
fbem-13620	37	2	is	be	AUX
fbem-13620	37	3	of	of	ADP
fbem-13620	37	4	great	great	ADJ
fbem-13620	37	5	significance	significance	NOUN
fbem-13620	37	6	to	to	PART
fbem-13620	37	7	study	study	VERB
fbem-13620	37	8	the	the	DET
fbem-13620	37	9	dilemma	dilemma	NOUN
fbem-13620	37	10	of	of	ADP
fbem-13620	37	11	paper	paper	NOUN
fbem-13620	37	12	invoice	invoice	NOUN
fbem-13620	37	13	and	and	CCONJ
fbem-13620	37	14	the	the	DET
fbem-13620	37	15	solution	solution	NOUN
fbem-13620	37	16	of	of	ADP
fbem-13620	37	17	electronic	electronic	ADJ
fbem-13620	37	18	invoice	invoice	NOUN
fbem-13620	37	19	for	for	ADP
fbem-13620	37	20	improving	improve	VERB
fbem-13620	37	21	the	the	DET
fbem-13620	37	22	efficiency	efficiency	NOUN
fbem-13620	37	23	and	and	CCONJ
fbem-13620	37	24	convenience	convenience	NOUN
fbem-13620	37	25	of	of	ADP
fbem-13620	37	26	business	business	NOUN
fbem-13620	37	27	transactions	transaction	NOUN
fbem-13620	37	28	.	.	PUNCT
fbem-13620	38	1	paper	paper	NOUN
fbem-13620	38	2	invoice	invoice	NOUN
fbem-13620	38	3	storage	storage	NOUN
fbem-13620	38	4	and	and	CCONJ
fbem-13620	38	5	management	management	NOUN
fbem-13620	38	6	requires	require	VERB
fbem-13620	38	7	a	a	DET
fbem-13620	38	8	lot	lot	NOUN
fbem-13620	38	9	of	of	ADP
fbem-13620	38	10	time	time	NOUN
fbem-13620	38	11	,	,	PUNCT
fbem-13620	38	12	space	space	NOUN
fbem-13620	38	13	and	and	CCONJ
fbem-13620	38	14	labor	labor	NOUN
fbem-13620	38	15	costs	cost	NOUN
fbem-13620	38	16	,	,	PUNCT
fbem-13620	38	17	while	while	SCONJ
fbem-13620	38	18	electronic	electronic	ADJ
fbem-13620	38	19	invoices	invoice	NOUN
fbem-13620	38	20	enable	enable	VERB
fbem-13620	38	21	automated	automate	VERB
fbem-13620	38	22	accounting	accounting	NOUN
fbem-13620	38	23	processing	processing	NOUN
fbem-13620	38	24	,	,	PUNCT
fbem-13620	38	25	reducing	reduce	VERB
fbem-13620	38	26	manual	manual	ADJ
fbem-13620	38	27	operations	operation	NOUN
fbem-13620	38	28	and	and	CCONJ
fbem-13620	38	29	errors	error	NOUN
fbem-13620	38	30	.	.	PUNCT
fbem-13620	39	1	in	in	ADP
fbem-13620	39	2	addition	addition	NOUN
fbem-13620	39	3	,	,	PUNCT
fbem-13620	39	4	electronic	electronic	ADJ
fbem-13620	39	5	invoices	invoice	NOUN
fbem-13620	39	6	can	can	AUX
fbem-13620	39	7	also	also	ADV
fbem-13620	39	8	realize	realize	VERB
fbem-13620	39	9	real	real	ADJ
fbem-13620	39	10	-	-	PUNCT
fbem-13620	39	11	time	time	NOUN
fbem-13620	39	12	information	information	NOUN
fbem-13620	39	13	sharing	sharing	NOUN
fbem-13620	39	14	and	and	CCONJ
fbem-13620	39	15	tracking	tracking	NOUN
fbem-13620	39	16	,	,	PUNCT
fbem-13620	39	17	improving	improve	VERB
fbem-13620	39	18	the	the	DET
fbem-13620	39	19	efficiency	efficiency	NOUN
fbem-13620	39	20	and	and	CCONJ
fbem-13620	39	21	convenience	convenience	NOUN
fbem-13620	39	22	of	of	ADP
fbem-13620	39	23	transactions	transaction	NOUN
fbem-13620	39	24	.	.	PUNCT
fbem-13620	40	1	therefore	therefore	ADV
fbem-13620	40	2	,	,	PUNCT
fbem-13620	40	3	the	the	DET
fbem-13620	40	4	study	study	NOUN
fbem-13620	40	5	of	of	ADP
fbem-13620	40	6	electronic	electronic	ADJ
fbem-13620	40	7	invoicing	invoicing	NOUN
fbem-13620	40	8	solutions	solution	NOUN
fbem-13620	40	9	will	will	AUX
fbem-13620	40	10	help	help	VERB
fbem-13620	40	11	to	to	PART
fbem-13620	40	12	modernize	modernize	VERB
fbem-13620	40	13	and	and	CCONJ
fbem-13620	40	14	standardize	standardize	VERB
fbem-13620	40	15	business	business	NOUN
fbem-13620	40	16	transactions	transaction	NOUN
fbem-13620	40	17	.	.	PUNCT
fbem-13620	41	1	studying	study	VERB
fbem-13620	41	2	the	the	DET
fbem-13620	41	3	dilemma	dilemma	NOUN
fbem-13620	41	4	of	of	ADP
fbem-13620	41	5	paper	paper	NOUN
fbem-13620	41	6	invoice	invoice	NOUN
fbem-13620	41	7	and	and	CCONJ
fbem-13620	41	8	the	the	DET
fbem-13620	41	9	solution	solution	NOUN
fbem-13620	41	10	of	of	ADP
fbem-13620	41	11	electronic	electronic	ADJ
fbem-13620	41	12	invoice	invoice	NOUN
fbem-13620	41	13	also	also	ADV
fbem-13620	41	14	has	have	VERB
fbem-13620	41	15	the	the	DET
fbem-13620	41	16	value	value	NOUN
fbem-13620	41	17	of	of	ADP
fbem-13620	41	18	promoting	promote	VERB
fbem-13620	41	19	the	the	DET
fbem-13620	41	20	application	application	NOUN
fbem-13620	41	21	of	of	ADP
fbem-13620	41	22	digital	digital	ADJ
fbem-13620	41	23	technology	technology	NOUN
fbem-13620	41	24	.	.	PUNCT
fbem-13620	42	1	with	with	ADP
fbem-13620	42	2	the	the	DET
fbem-13620	42	3	continuous	continuous	ADJ
fbem-13620	42	4	development	development	NOUN
fbem-13620	42	5	of	of	ADP
fbem-13620	42	6	digital	digital	ADJ
fbem-13620	42	7	technology	technology	NOUN
fbem-13620	42	8	,	,	PUNCT
fbem-13620	42	9	electronic	electronic	ADJ
fbem-13620	42	10	invoicing	invoicing	NOUN
fbem-13620	42	11	,	,	PUNCT
fbem-13620	42	12	which	which	PRON
fbem-13620	42	13	is	be	AUX
fbem-13620	42	14	widely	widely	ADV
fbem-13620	42	15	used	use	VERB
fbem-13620	42	16	in	in	ADP
fbem-13620	42	17	business	business	NOUN
fbem-13620	42	18	transactions	transaction	NOUN
fbem-13620	42	19	,	,	PUNCT
fbem-13620	42	20	will	will	AUX
fbem-13620	42	21	also	also	ADV
fbem-13620	42	22	prompt	prompt	VERB
fbem-13620	42	23	digital	digital	ADJ
fbem-13620	42	24	transformation	transformation	NOUN
fbem-13620	42	25	in	in	ADP
fbem-13620	42	26	other	other	ADJ
fbem-13620	42	27	fields	field	NOUN
fbem-13620	42	28	,	,	PUNCT
fbem-13620	42	29	such	such	ADJ
fbem-13620	42	30	as	as	ADP
fbem-13620	42	31	electronic	electronic	ADJ
fbem-13620	42	32	contracts	contract	NOUN
fbem-13620	42	33	,	,	PUNCT
fbem-13620	42	34	electronic	electronic	ADJ
fbem-13620	42	35	payments	payment	NOUN
fbem-13620	42	36	,	,	PUNCT
fbem-13620	42	37	etc	etc	X
fbem-13620	42	38	.	.	X
fbem-13620	43	1	therefore	therefore	ADV
fbem-13620	43	2	,	,	PUNCT
fbem-13620	43	3	the	the	DET
fbem-13620	43	4	study	study	NOUN
fbem-13620	43	5	of	of	ADP
fbem-13620	43	6	the	the	DET
fbem-13620	43	7	dilemma	dilemma	NOUN
fbem-13620	43	8	of	of	ADP
fbem-13620	43	9	paper	paper	NOUN
fbem-13620	43	10	invoice	invoice	NOUN
fbem-13620	43	11	and	and	CCONJ
fbem-13620	43	12	the	the	DET
fbem-13620	43	13	solution	solution	NOUN
fbem-13620	43	14	of	of	ADP
fbem-13620	43	15	electronic	electronic	ADJ
fbem-13620	43	16	invoice	invoice	NOUN
fbem-13620	43	17	will	will	AUX
fbem-13620	43	18	play	play	VERB
fbem-13620	43	19	a	a	DET
fbem-13620	43	20	positive	positive	ADJ
fbem-13620	43	21	demonstration	demonstration	NOUN
fbem-13620	43	22	and	and	CCONJ
fbem-13620	43	23	leading	lead	VERB
fbem-13620	43	24	role	role	NOUN
fbem-13620	43	25	in	in	ADP
fbem-13620	43	26	the	the	DET
fbem-13620	43	27	promotion	promotion	NOUN
fbem-13620	43	28	of	of	ADP
fbem-13620	43	29	digital	digital	ADJ
fbem-13620	43	30	transformation	transformation	NOUN
fbem-13620	43	31	.	.	PUNCT
fbem-13620	44	1	to	to	PART
fbem-13620	44	2	sum	sum	VERB
fbem-13620	44	3	up	up	ADP
fbem-13620	44	4	,	,	PUNCT
fbem-13620	44	5	studying	study	VERB
fbem-13620	44	6	the	the	DET
fbem-13620	44	7	dilemma	dilemma	NOUN
fbem-13620	44	8	of	of	ADP
fbem-13620	44	9	paper	paper	NOUN
fbem-13620	44	10	invoice	invoice	NOUN
fbem-13620	44	11	and	and	CCONJ
fbem-13620	44	12	the	the	DET
fbem-13620	44	13	solution	solution	NOUN
fbem-13620	44	14	of	of	ADP
fbem-13620	44	15	e	e	NOUN
fbem-13620	44	16	-	-	NOUN
fbem-13620	44	17	invoice	invoice	NOUN
fbem-13620	44	18	is	be	AUX
fbem-13620	44	19	of	of	ADP
fbem-13620	44	20	great	great	ADJ
fbem-13620	44	21	significance	significance	NOUN
fbem-13620	44	22	for	for	ADP
fbem-13620	44	23	improving	improve	VERB
fbem-13620	44	24	the	the	DET
fbem-13620	44	25	security	security	NOUN
fbem-13620	44	26	,	,	PUNCT
fbem-13620	44	27	efficiency	efficiency	NOUN
fbem-13620	44	28	and	and	CCONJ
fbem-13620	44	29	convenience	convenience	NOUN
fbem-13620	44	30	of	of	ADP
fbem-13620	44	31	business	business	NOUN
fbem-13620	44	32	transactions	transaction	NOUN
fbem-13620	44	33	,	,	PUNCT
fbem-13620	44	34	and	and	CCONJ
fbem-13620	44	35	also	also	ADV
fbem-13620	44	36	has	have	VERB
fbem-13620	44	37	a	a	DET
fbem-13620	44	38	positive	positive	ADJ
fbem-13620	44	39	impact	impact	NOUN
fbem-13620	44	40	on	on	ADP
fbem-13620	44	41	promoting	promote	VERB
fbem-13620	44	42	the	the	DET
fbem-13620	44	43	application	application	NOUN
fbem-13620	44	44	of	of	ADP
fbem-13620	44	45	digital	digital	ADJ
fbem-13620	44	46	technology	technology	NOUN
fbem-13620	44	47	and	and	CCONJ
fbem-13620	44	48	promoting	promote	VERB
fbem-13620	44	49	digital	digital	ADJ
fbem-13620	44	50	transformation	transformation	NOUN
fbem-13620	44	51	.	.	PUNCT
fbem-13620	45	1	through	through	ADP
fbem-13620	45	2	in	in	ADP
fbem-13620	45	3	-	-	PUNCT
fbem-13620	45	4	depth	depth	NOUN
fbem-13620	45	5	research	research	NOUN
fbem-13620	45	6	and	and	CCONJ
fbem-13620	45	7	exploration	exploration	NOUN
fbem-13620	45	8	of	of	ADP
fbem-13620	45	9	relevant	relevant	ADJ
fbem-13620	45	10	issues	issue	NOUN
fbem-13620	45	11	,	,	PUNCT
fbem-13620	45	12	we	we	PRON
fbem-13620	45	13	can	can	AUX
fbem-13620	45	14	provide	provide	VERB
fbem-13620	45	15	useful	useful	ADJ
fbem-13620	45	16	experience	experience	NOUN
fbem-13620	45	17	and	and	CCONJ
fbem-13620	45	18	suggestions	suggestion	NOUN
fbem-13620	45	19	for	for	ADP
fbem-13620	45	20	practice	practice	NOUN
fbem-13620	45	21	and	and	CCONJ
fbem-13620	45	22	create	create	VERB
fbem-13620	45	23	a	a	DET
fbem-13620	45	24	more	more	ADV
fbem-13620	45	25	favorable	favorable	ADJ
fbem-13620	45	26	environment	environment	NOUN
fbem-13620	45	27	and	and	CCONJ
fbem-13620	45	28	conditions	condition	NOUN
fbem-13620	45	29	for	for	ADP
fbem-13620	45	30	the	the	DET
fbem-13620	45	31	modernization	modernization	NOUN
fbem-13620	45	32	of	of	ADP
fbem-13620	45	33	business	business	NOUN
fbem-13620	45	34	transactions	transaction	NOUN
fbem-13620	45	35	.	.	PUNCT
fbem-13620	46	1	2	2	X
fbem-13620	46	2	.	.	X
fbem-13620	46	3	the	the	DET
fbem-13620	46	4	dilemma	dilemma	NOUN
fbem-13620	46	5	of	of	ADP
fbem-13620	46	6	paper	paper	NOUN
fbem-13620	46	7	invoices	invoice	NOUN
fbem-13620	46	8	2.1	2.1	NUM
fbem-13620	46	9	.	.	PUNCT
fbem-13620	47	1	definition	definition	NOUN
fbem-13620	47	2	of	of	ADP
fbem-13620	47	3	paper	paper	NOUN
fbem-13620	47	4	invoice	invoice	NOUN
fbem-13620	47	5	domestic	domestic	ADJ
fbem-13620	47	6	scholars	scholar	NOUN
fbem-13620	47	7	rarely	rarely	ADV
fbem-13620	47	8	study	study	VERB
fbem-13620	47	9	the	the	DET
fbem-13620	47	10	connotation	connotation	NOUN
fbem-13620	47	11	of	of	ADP
fbem-13620	47	12	invoice	invoice	NOUN
fbem-13620	47	13	and	and	CCONJ
fbem-13620	47	14	electronic	electronic	ADJ
fbem-13620	47	15	invoice	invoice	NOUN
fbem-13620	47	16	,	,	PUNCT
fbem-13620	47	17	and	and	CCONJ
fbem-13620	47	18	what	what	PRON
fbem-13620	47	19	electronic	electronic	ADJ
fbem-13620	47	20	invoice	invoice	NOUN
fbem-13620	47	21	is	be	AUX
fbem-13620	47	22	often	often	ADV
fbem-13620	47	23	only	only	ADV
fbem-13620	47	24	mentioned	mention	VERB
fbem-13620	47	25	in	in	ADP
fbem-13620	47	26	the	the	DET
fbem-13620	47	27	research	research	NOUN
fbem-13620	47	28	results	result	NOUN
fbem-13620	47	29	.	.	PUNCT
fbem-13620	48	1	guan	guan	PROPN
fbem-13620	48	2	yungen	yungen	PROPN
fbem-13620	48	3	(	(	PUNCT
fbem-13620	48	4	2008	2008	NUM
fbem-13620	48	5	)	)	PUNCT
fbem-13620	48	6	believes	believe	VERB
fbem-13620	48	7	that	that	SCONJ
fbem-13620	48	8	invoices	invoice	NOUN
fbem-13620	48	9	are	be	AUX
fbem-13620	48	10	written	write	VERB
fbem-13620	48	11	documents	document	NOUN
fbem-13620	48	12	left	leave	VERB
fbem-13620	48	13	by	by	ADP
fbem-13620	48	14	transactions	transaction	NOUN
fbem-13620	48	15	,	,	PUNCT
fbem-13620	48	16	which	which	PRON
fbem-13620	48	17	record	record	VERB
fbem-13620	48	18	the	the	DET
fbem-13620	48	19	quantity	quantity	NOUN
fbem-13620	48	20	,	,	PUNCT
fbem-13620	48	21	amount	amount	NOUN
fbem-13620	48	22	and	and	CCONJ
fbem-13620	48	23	date	date	NOUN
fbem-13620	48	24	of	of	ADP
fbem-13620	48	25	transactions	transaction	NOUN
fbem-13620	48	26	and	and	CCONJ
fbem-13620	48	27	can	can	AUX
fbem-13620	48	28	be	be	AUX
fbem-13620	48	29	used	use	VERB
fbem-13620	48	30	for	for	ADP
fbem-13620	48	31	future	future	ADJ
fbem-13620	48	32	reference	reference	NOUN
fbem-13620	48	33	.	.	PUNCT
fbem-13620	49	1	[	[	X
fbem-13620	49	2	1	1	X
fbem-13620	49	3	]	]	PUNCT
fbem-13620	49	4	ye	ye	NUM
fbem-13620	49	5	shaoqun	shaoqun	NOUN
fbem-13620	49	6	(	(	PUNCT
fbem-13620	49	7	2009	2009	NUM
fbem-13620	49	8	)	)	PUNCT
fbem-13620	49	9	believes	believe	VERB
fbem-13620	49	10	that	that	SCONJ
fbem-13620	49	11	invoices	invoice	NOUN
fbem-13620	49	12	are	be	AUX
fbem-13620	49	13	generated	generate	VERB
fbem-13620	49	14	from	from	ADP
fbem-13620	49	15	commercial	commercial	ADJ
fbem-13620	49	16	exchange	exchange	NOUN
fbem-13620	49	17	activities	activity	NOUN
fbem-13620	49	18	and	and	CCONJ
fbem-13620	49	19	are	be	AUX
fbem-13620	49	20	legal	legal	ADJ
fbem-13620	49	21	documents	document	NOUN
fbem-13620	49	22	and	and	CCONJ
fbem-13620	49	23	accounting	accounting	NOUN
fbem-13620	49	24	documents	document	NOUN
fbem-13620	49	25	used	use	VERB
fbem-13620	49	26	to	to	PART
fbem-13620	49	27	record	record	VERB
fbem-13620	49	28	commercial	commercial	ADJ
fbem-13620	49	29	transaction	transaction	NOUN
fbem-13620	49	30	activities	activity	NOUN
fbem-13620	49	31	and	and	CCONJ
fbem-13620	49	32	financial	financial	ADJ
fbem-13620	49	33	income	income	NOUN
fbem-13620	49	34	and	and	CCONJ
fbem-13620	49	35	expenditure	expenditure	NOUN
fbem-13620	49	36	activities	activity	NOUN
fbem-13620	49	37	.	.	PUNCT
fbem-13620	50	1	[	[	X
fbem-13620	50	2	2	2	X
fbem-13620	50	3	]	]	X
fbem-13620	50	4	domestic	domestic	ADJ
fbem-13620	50	5	scholars	scholar	NOUN
fbem-13620	50	6	on	on	ADP
fbem-13620	50	7	the	the	DET
fbem-13620	50	8	connotation	connotation	NOUN
fbem-13620	50	9	of	of	ADP
fbem-13620	50	10	invoice	invoice	NOUN
fbem-13620	50	11	,	,	PUNCT
fbem-13620	50	12	although	although	SCONJ
fbem-13620	50	13	there	there	PRON
fbem-13620	50	14	are	be	VERB
fbem-13620	50	15	some	some	DET
fbem-13620	50	16	differences	difference	NOUN
fbem-13620	50	17	in	in	ADP
fbem-13620	50	18	the	the	DET
fbem-13620	50	19	expression	expression	NOUN
fbem-13620	50	20	,	,	PUNCT
fbem-13620	50	21	but	but	CCONJ
fbem-13620	50	22	the	the	DET
fbem-13620	50	23	connotation	connotation	NOUN
fbem-13620	50	24	of	of	ADP
fbem-13620	50	25	invoice	invoice	NOUN
fbem-13620	50	26	is	be	AUX
fbem-13620	50	27	defined	define	VERB
fbem-13620	50	28	as	as	ADP
fbem-13620	50	29	the	the	DET
fbem-13620	50	30	proof	proof	NOUN
fbem-13620	50	31	of	of	ADP
fbem-13620	50	32	transactions	transaction	NOUN
fbem-13620	50	33	.	.	PUNCT
fbem-13620	51	1	paper	paper	NOUN
fbem-13620	51	2	invoice	invoice	PROPN
fbem-13620	51	3	,	,	PUNCT
fbem-13620	51	4	as	as	ADP
fbem-13620	51	5	a	a	DET
fbem-13620	51	6	traditional	traditional	ADJ
fbem-13620	51	7	form	form	NOUN
fbem-13620	51	8	of	of	ADP
fbem-13620	51	9	bill	bill	NOUN
fbem-13620	51	10	,	,	PUNCT
fbem-13620	51	11	is	be	AUX
fbem-13620	51	12	usually	usually	ADV
fbem-13620	51	13	given	give	VERB
fbem-13620	51	14	by	by	ADP
fbem-13620	51	15	the	the	DET
fbem-13620	51	16	seller	seller	NOUN
fbem-13620	51	17	to	to	ADP
fbem-13620	51	18	the	the	DET
fbem-13620	51	19	buyer	buyer	NOUN
fbem-13620	51	20	as	as	ADP
fbem-13620	51	21	a	a	DET
fbem-13620	51	22	transaction	transaction	NOUN
fbem-13620	51	23	certificate	certificate	NOUN
fbem-13620	51	24	.	.	PUNCT
fbem-13620	52	1	it	it	PRON
fbem-13620	52	2	is	be	AUX
fbem-13620	52	3	based	base	VERB
fbem-13620	52	4	on	on	ADP
fbem-13620	52	5	the	the	DET
fbem-13620	52	6	paper	paper	NOUN
fbem-13620	52	7	carrier	carrier	NOUN
fbem-13620	52	8	,	,	PUNCT
fbem-13620	52	9	through	through	ADP
fbem-13620	52	10	printing	printing	NOUN
fbem-13620	52	11	,	,	PUNCT
fbem-13620	52	12	filling	filling	NOUN
fbem-13620	52	13	,	,	PUNCT
fbem-13620	52	14	stamping	stamping	NOUN
fbem-13620	52	15	and	and	CCONJ
fbem-13620	52	16	other	other	ADJ
fbem-13620	52	17	means	mean	NOUN
fbem-13620	52	18	to	to	PART
fbem-13620	52	19	record	record	VERB
fbem-13620	52	20	the	the	DET
fbem-13620	52	21	detailed	detailed	ADJ
fbem-13620	52	22	information	information	NOUN
fbem-13620	52	23	involved	involve	VERB
fbem-13620	52	24	in	in	ADP
fbem-13620	52	25	the	the	DET
fbem-13620	52	26	transaction	transaction	NOUN
fbem-13620	52	27	,	,	PUNCT
fbem-13620	52	28	is	be	AUX
fbem-13620	52	29	a	a	DET
fbem-13620	52	30	paper	paper	NOUN
fbem-13620	52	31	-	-	PUNCT
fbem-13620	52	32	based	base	VERB
fbem-13620	52	33	form	form	NOUN
fbem-13620	52	34	of	of	ADP
fbem-13620	52	35	bills	bill	NOUN
fbem-13620	52	36	,	,	PUNCT
fbem-13620	52	37	records	record	VERB
fbem-13620	52	38	the	the	DET
fbem-13620	52	39	details	detail	NOUN
fbem-13620	52	40	of	of	ADP
fbem-13620	52	41	the	the	DET
fbem-13620	52	42	transaction	transaction	NOUN
fbem-13620	52	43	and	and	CCONJ
fbem-13620	52	44	the	the	DET
fbem-13620	52	45	amount	amount	NOUN
fbem-13620	52	46	,	,	PUNCT
fbem-13620	52	47	and	and	CCONJ
fbem-13620	52	48	is	be	AUX
fbem-13620	52	49	issued	issue	VERB
fbem-13620	52	50	by	by	ADP
fbem-13620	52	51	the	the	DET
fbem-13620	52	52	corresponding	corresponding	ADJ
fbem-13620	52	53	seller	seller	NOUN
fbem-13620	52	54	to	to	ADP
fbem-13620	52	55	the	the	DET
fbem-13620	52	56	buyer	buyer	NOUN
fbem-13620	52	57	.	.	PUNCT
fbem-13620	53	1	paper	paper	NOUN
fbem-13620	53	2	invoices	invoice	NOUN
fbem-13620	53	3	usually	usually	ADV
fbem-13620	53	4	include	include	VERB
fbem-13620	53	5	transaction	transaction	NOUN
fbem-13620	53	6	date	date	NOUN
fbem-13620	53	7	,	,	PUNCT
fbem-13620	53	8	description	description	NOUN
fbem-13620	53	9	of	of	ADP
fbem-13620	53	10	goods	good	NOUN
fbem-13620	53	11	or	or	CCONJ
fbem-13620	53	12	services	service	NOUN
fbem-13620	53	13	,	,	PUNCT
fbem-13620	53	14	quantity	quantity	NOUN
fbem-13620	53	15	,	,	PUNCT
fbem-13620	53	16	unit	unit	NOUN
fbem-13620	53	17	price	price	NOUN
fbem-13620	53	18	,	,	PUNCT
fbem-13620	53	19	tax	tax	NOUN
fbem-13620	53	20	rate	rate	NOUN
fbem-13620	53	21	,	,	PUNCT
fbem-13620	53	22	tax	tax	NOUN
fbem-13620	53	23	and	and	CCONJ
fbem-13620	53	24	other	other	ADJ
fbem-13620	53	25	information	information	NOUN
fbem-13620	53	26	,	,	PUNCT
fbem-13620	53	27	but	but	CCONJ
fbem-13620	53	28	also	also	ADV
fbem-13620	53	29	include	include	VERB
fbem-13620	53	30	the	the	DET
fbem-13620	53	31	seller	seller	NOUN
fbem-13620	53	32	's	's	PART
fbem-13620	53	33	name	name	NOUN
fbem-13620	53	34	,	,	PUNCT
fbem-13620	53	35	address	address	NOUN
fbem-13620	53	36	,	,	PUNCT
fbem-13620	53	37	contact	contact	NOUN
fbem-13620	53	38	information	information	NOUN
fbem-13620	53	39	and	and	CCONJ
fbem-13620	53	40	other	other	ADJ
fbem-13620	53	41	relevant	relevant	ADJ
fbem-13620	53	42	information	information	NOUN
fbem-13620	53	43	.	.	PUNCT
fbem-13620	54	1	2.2	2.2	NUM
fbem-13620	54	2	.	.	PUNCT
fbem-13620	54	3	basic	basic	ADJ
fbem-13620	54	4	functions	function	NOUN
fbem-13620	54	5	of	of	ADP
fbem-13620	54	6	paper	paper	NOUN
fbem-13620	54	7	invoices	invoice	NOUN
fbem-13620	54	8	2.2.1	2.2.1	NUM
fbem-13620	54	9	.	.	PUNCT
fbem-13620	54	10	origin	origin	NOUN
fbem-13620	54	11	of	of	ADP
fbem-13620	54	12	invoice	invoice	NOUN
fbem-13620	54	13	invoice	invoice	NOUN
fbem-13620	54	14	originates	originate	NOUN
fbem-13620	54	15	from	from	ADP
fbem-13620	54	16	commercial	commercial	ADJ
fbem-13620	54	17	transaction	transaction	NOUN
fbem-13620	54	18	activities	activity	NOUN
fbem-13620	54	19	,	,	PUNCT
fbem-13620	54	20	because	because	SCONJ
fbem-13620	54	21	the	the	DET
fbem-13620	54	22	transaction	transaction	NOUN
fbem-13620	54	23	subject	subject	NOUN
fbem-13620	54	24	needs	need	VERB
fbem-13620	54	25	to	to	PART
fbem-13620	54	26	prove	prove	VERB
fbem-13620	54	27	the	the	DET
fbem-13620	54	28	process	process	NOUN
fbem-13620	54	29	and	and	CCONJ
fbem-13620	54	30	result	result	NOUN
fbem-13620	54	31	of	of	ADP
fbem-13620	54	32	commercial	commercial	ADJ
fbem-13620	54	33	transaction	transaction	NOUN
fbem-13620	54	34	,	,	PUNCT
fbem-13620	54	35	so	so	SCONJ
fbem-13620	54	36	invoice	invoice	NOUN
fbem-13620	54	37	is	be	AUX
fbem-13620	54	38	produced	produce	VERB
fbem-13620	54	39	as	as	ADP
fbem-13620	54	40	a	a	DET
fbem-13620	54	41	credential	credential	ADJ
fbem-13620	54	42	transaction	transaction	NOUN
fbem-13620	54	43	carrier	carrier	NOUN
fbem-13620	54	44	form	form	NOUN
fbem-13620	54	45	,	,	PUNCT
fbem-13620	54	46	and	and	CCONJ
fbem-13620	54	47	the	the	DET
fbem-13620	54	48	proof	proof	NOUN
fbem-13620	54	49	function	function	NOUN
fbem-13620	54	50	has	have	AUX
fbem-13620	54	51	become	become	VERB
fbem-13620	54	52	the	the	DET
fbem-13620	54	53	basic	basic	ADJ
fbem-13620	54	54	function	function	NOUN
fbem-13620	54	55	of	of	ADP
fbem-13620	54	56	invoice	invoice	NOUN
fbem-13620	54	57	.	.	PUNCT
fbem-13620	55	1	with	with	ADP
fbem-13620	55	2	the	the	DET
fbem-13620	55	3	development	development	NOUN
fbem-13620	55	4	of	of	ADP
fbem-13620	55	5	commercial	commercial	ADJ
fbem-13620	55	6	transaction	transaction	NOUN
fbem-13620	55	7	activities	activity	NOUN
fbem-13620	55	8	,	,	PUNCT
fbem-13620	55	9	the	the	DET
fbem-13620	55	10	subjects	subject	NOUN
fbem-13620	55	11	of	of	ADP
fbem-13620	55	12	transaction	transaction	NOUN
fbem-13620	55	13	activities	activity	NOUN
fbem-13620	55	14	are	be	AUX
fbem-13620	55	15	gradually	gradually	ADV
fbem-13620	55	16	diversified	diversify	VERB
fbem-13620	55	17	.	.	PUNCT
fbem-13620	56	1	not	not	PART
fbem-13620	56	2	only	only	ADV
fbem-13620	56	3	operators	operator	NOUN
fbem-13620	56	4	need	need	VERB
fbem-13620	56	5	to	to	PART
fbem-13620	56	6	obtain	obtain	VERB
fbem-13620	56	7	certificates	certificate	NOUN
fbem-13620	56	8	of	of	ADP
fbem-13620	56	9	the	the	DET
fbem-13620	56	10	quantity	quantity	NOUN
fbem-13620	56	11	,	,	PUNCT
fbem-13620	56	12	subject	subject	ADJ
fbem-13620	56	13	and	and	CCONJ
fbem-13620	56	14	amount	amount	NOUN
fbem-13620	56	15	of	of	ADP
fbem-13620	56	16	their	their	PRON
fbem-13620	56	17	own	own	ADJ
fbem-13620	56	18	transaction	transaction	NOUN
fbem-13620	56	19	activities	activity	NOUN
fbem-13620	56	20	,	,	PUNCT
fbem-13620	56	21	but	but	CCONJ
fbem-13620	56	22	also	also	ADV
fbem-13620	56	23	counterparties	counterpartie	NOUN
fbem-13620	56	24	,	,	PUNCT
fbem-13620	56	25	namely	namely	ADV
fbem-13620	56	26	consumers	consumer	NOUN
fbem-13620	56	27	or	or	CCONJ
fbem-13620	56	28	buyers	buyer	NOUN
fbem-13620	56	29	,	,	PUNCT
fbem-13620	56	30	need	need	VERB
fbem-13620	56	31	to	to	PART
fbem-13620	56	32	obtain	obtain	VERB
fbem-13620	56	33	certificates	certificate	NOUN
fbem-13620	56	34	that	that	PRON
fbem-13620	56	35	prove	prove	VERB
fbem-13620	56	36	the	the	DET
fbem-13620	56	37	quantity	quantity	NOUN
fbem-13620	56	38	,	,	PUNCT
fbem-13620	56	39	subject	subject	ADJ
fbem-13620	56	40	,	,	PUNCT
fbem-13620	56	41	method	method	NOUN
fbem-13620	56	42	and	and	CCONJ
fbem-13620	56	43	amount	amount	NOUN
fbem-13620	56	44	of	of	ADP
fbem-13620	56	45	transaction	transaction	NOUN
fbem-13620	56	46	activities	activity	NOUN
fbem-13620	56	47	.	.	PUNCT
fbem-13620	57	1	on	on	ADP
fbem-13620	57	2	the	the	DET
fbem-13620	57	3	basis	basis	NOUN
fbem-13620	57	4	of	of	ADP
fbem-13620	57	5	proof	proof	NOUN
fbem-13620	57	6	,	,	PUNCT
fbem-13620	57	7	consumers	consumer	NOUN
fbem-13620	57	8	or	or	CCONJ
fbem-13620	57	9	buyers	buyer	NOUN
fbem-13620	57	10	also	also	ADV
fbem-13620	57	11	need	need	VERB
fbem-13620	57	12	to	to	PART
fbem-13620	57	13	obtain	obtain	VERB
fbem-13620	57	14	the	the	DET
fbem-13620	57	15	basis	basis	NOUN
fbem-13620	57	16	for	for	ADP
fbem-13620	57	17	maintenance	maintenance	NOUN
fbem-13620	57	18	or	or	CCONJ
fbem-13620	57	19	rights	right	NOUN
fbem-13620	57	20	protection	protection	NOUN
fbem-13620	57	21	when	when	SCONJ
fbem-13620	57	22	disputes	dispute	NOUN
fbem-13620	57	23	arise	arise	VERB
fbem-13620	57	24	in	in	ADP
fbem-13620	57	25	their	their	PRON
fbem-13620	57	26	own	own	ADJ
fbem-13620	57	27	trading	trading	NOUN
fbem-13620	57	28	activities	activity	NOUN
fbem-13620	57	29	,	,	PUNCT
fbem-13620	57	30	and	and	CCONJ
fbem-13620	57	31	invoices	invoice	NOUN
fbem-13620	57	32	serve	serve	VERB
fbem-13620	57	33	as	as	ADP
fbem-13620	57	34	the	the	DET
fbem-13620	57	35	basis	basis	NOUN
fbem-13620	57	36	for	for	ADP
fbem-13620	57	37	maintenance	maintenance	NOUN
fbem-13620	57	38	and	and	CCONJ
fbem-13620	57	39	rights	right	NOUN
fbem-13620	57	40	protection	protection	NOUN
fbem-13620	57	41	in	in	ADP
fbem-13620	57	42	this	this	DET
fbem-13620	57	43	process	process	NOUN
fbem-13620	57	44	.	.	PUNCT
fbem-13620	58	1	the	the	DET
fbem-13620	58	2	frequent	frequent	ADJ
fbem-13620	58	3	and	and	CCONJ
fbem-13620	58	4	diversified	diversified	ADJ
fbem-13620	58	5	economic	economic	ADJ
fbem-13620	58	6	activities	activity	NOUN
fbem-13620	58	7	made	make	VERB
fbem-13620	58	8	the	the	DET
fbem-13620	58	9	early	early	ADJ
fbem-13620	58	10	tax	tax	NOUN
fbem-13620	58	11	collection	collection	NOUN
fbem-13620	58	12	difficult	difficult	ADJ
fbem-13620	58	13	.	.	PUNCT
fbem-13620	59	1	based	base	VERB
fbem-13620	59	2	on	on	ADP
fbem-13620	59	3	the	the	DET
fbem-13620	59	4	needs	need	NOUN
fbem-13620	59	5	of	of	ADP
fbem-13620	59	6	tax	tax	NOUN
fbem-13620	59	7	control	control	NOUN
fbem-13620	59	8	of	of	ADP
fbem-13620	59	9	public	public	ADJ
fbem-13620	59	10	subjects	subject	NOUN
fbem-13620	59	11	,	,	PUNCT
fbem-13620	59	12	the	the	DET
fbem-13620	59	13	function	function	NOUN
fbem-13620	59	14	of	of	ADP
fbem-13620	59	15	invoices	invoice	NOUN
fbem-13620	59	16	gradually	gradually	ADV
fbem-13620	59	17	extended	extend	VERB
fbem-13620	59	18	to	to	ADP
fbem-13620	59	19	the	the	DET
fbem-13620	59	20	direction	direction	NOUN
fbem-13620	59	21	of	of	ADP
fbem-13620	59	22	tax	tax	NOUN
fbem-13620	59	23	collection	collection	NOUN
fbem-13620	59	24	and	and	CCONJ
fbem-13620	59	25	management	management	NOUN
fbem-13620	59	26	of	of	ADP
fbem-13620	59	27	public	public	ADJ
fbem-13620	59	28	subjects	subject	NOUN
fbem-13620	59	29	on	on	ADP
fbem-13620	59	30	the	the	DET
fbem-13620	59	31	basis	basis	NOUN
fbem-13620	59	32	of	of	ADP
fbem-13620	59	33	the	the	DET
fbem-13620	59	34	original	original	ADJ
fbem-13620	59	35	proof	proof	NOUN
fbem-13620	59	36	and	and	CCONJ
fbem-13620	59	37	rights	right	NOUN
fbem-13620	59	38	protection	protection	NOUN
fbem-13620	59	39	.	.	PUNCT
fbem-13620	60	1	the	the	DET
fbem-13620	60	2	extension	extension	NOUN
fbem-13620	60	3	of	of	ADP
fbem-13620	60	4	its	its	PRON
fbem-13620	60	5	own	own	ADJ
fbem-13620	60	6	function	function	NOUN
fbem-13620	60	7	makes	make	VERB
fbem-13620	60	8	the	the	DET
fbem-13620	60	9	invoice	invoice	NOUN
fbem-13620	60	10	have	have	VERB
fbem-13620	60	11	a	a	DET
fbem-13620	60	12	limited	limited	ADJ
fbem-13620	60	13	role	role	NOUN
fbem-13620	60	14	for	for	ADP
fbem-13620	60	15	different	different	ADJ
fbem-13620	60	16	subjects	subject	NOUN
fbem-13620	60	17	.	.	PUNCT
fbem-13620	61	1	for	for	ADP
fbem-13620	61	2	the	the	DET
fbem-13620	61	3	seller	seller	NOUN
fbem-13620	61	4	of	of	ADP
fbem-13620	61	5	the	the	DET
fbem-13620	61	6	transaction	transaction	NOUN
fbem-13620	61	7	,	,	PUNCT
fbem-13620	61	8	the	the	DET
fbem-13620	61	9	function	function	NOUN
fbem-13620	61	10	of	of	ADP
fbem-13620	61	11	the	the	DET
fbem-13620	61	12	invoice	invoice	NOUN
fbem-13620	61	13	is	be	AUX
fbem-13620	61	14	more	more	ADV
fbem-13620	61	15	reflected	reflect	VERB
fbem-13620	61	16	in	in	ADP
fbem-13620	61	17	the	the	DET
fbem-13620	61	18	basis	basis	NOUN
fbem-13620	61	19	,	,	PUNCT
fbem-13620	61	20	as	as	ADP
fbem-13620	61	21	a	a	DET
fbem-13620	61	22	proof	proof	NOUN
fbem-13620	61	23	of	of	ADP
fbem-13620	61	24	commercial	commercial	ADJ
fbem-13620	61	25	transactions	transaction	NOUN
fbem-13620	61	26	.	.	PUNCT
fbem-13620	62	1	for	for	ADP
fbem-13620	62	2	consumers	consumer	NOUN
fbem-13620	62	3	or	or	CCONJ
fbem-13620	62	4	buyers	buyer	NOUN
fbem-13620	62	5	,	,	PUNCT
fbem-13620	62	6	in	in	ADP
fbem-13620	62	7	order	order	NOUN
fbem-13620	62	8	to	to	PART
fbem-13620	62	9	deal	deal	VERB
fbem-13620	62	10	with	with	ADP
fbem-13620	62	11	possible	possible	ADJ
fbem-13620	62	12	disputes	dispute	NOUN
fbem-13620	62	13	over	over	ADP
fbem-13620	62	14	economic	economic	ADJ
fbem-13620	62	15	transaction	transaction	NOUN
fbem-13620	62	16	activities	activity	NOUN
fbem-13620	62	17	,	,	PUNCT
fbem-13620	62	18	invoices	invoice	NOUN
fbem-13620	62	19	are	be	AUX
fbem-13620	62	20	used	use	VERB
fbem-13620	62	21	as	as	ADP
fbem-13620	62	22	the	the	DET
fbem-13620	62	23	basis	basis	NOUN
fbem-13620	62	24	for	for	ADP
fbem-13620	62	25	safeguarding	safeguard	VERB
fbem-13620	62	26	their	their	PRON
fbem-13620	62	27	own	own	ADJ
fbem-13620	62	28	rights	right	NOUN
fbem-13620	62	29	,	,	PUNCT
fbem-13620	62	30	and	and	CCONJ
fbem-13620	62	31	the	the	DET
fbem-13620	62	32	functions	function	NOUN
fbem-13620	62	33	of	of	ADP
fbem-13620	62	34	invoices	invoice	NOUN
fbem-13620	62	35	are	be	AUX
fbem-13620	62	36	more	more	ADV
fbem-13620	62	37	reflected	reflect	VERB
fbem-13620	62	38	on	on	ADP
fbem-13620	62	39	the	the	DET
fbem-13620	62	40	basis	basis	NOUN
fbem-13620	62	41	of	of	ADP
fbem-13620	62	42	rights	right	NOUN
fbem-13620	62	43	protection	protection	NOUN
fbem-13620	62	44	.	.	PUNCT
fbem-13620	63	1	in	in	ADP
fbem-13620	63	2	addition	addition	NOUN
fbem-13620	63	3	to	to	ADP
fbem-13620	63	4	the	the	DET
fbem-13620	63	5	above	above	ADJ
fbem-13620	63	6	two	two	NUM
fbem-13620	63	7	functions	function	NOUN
fbem-13620	63	8	,	,	PUNCT
fbem-13620	63	9	the	the	DET
fbem-13620	63	10	state	state	NOUN
fbem-13620	63	11	accounts	account	VERB
fbem-13620	63	12	and	and	CCONJ
fbem-13620	63	13	verifies	verifie	NOUN
fbem-13620	63	14	invoices	invoice	NOUN
fbem-13620	63	15	based	base	VERB
fbem-13620	63	16	on	on	ADP
fbem-13620	63	17	the	the	DET
fbem-13620	63	18	needs	need	NOUN
fbem-13620	63	19	of	of	ADP
fbem-13620	63	20	market	market	NOUN
fbem-13620	63	21	transaction	transaction	NOUN
fbem-13620	63	22	activities	activity	NOUN
fbem-13620	63	23	and	and	CCONJ
fbem-13620	63	24	tax	tax	NOUN
fbem-13620	63	25	control	control	NOUN
fbem-13620	63	26	,	,	PUNCT
fbem-13620	63	27	and	and	CCONJ
fbem-13620	63	28	realizes	realize	VERB
fbem-13620	63	29	tax	tax	NOUN
fbem-13620	63	30	collection	collection	NOUN
fbem-13620	63	31	and	and	CCONJ
fbem-13620	63	32	management	management	NOUN
fbem-13620	63	33	through	through	ADP
fbem-13620	63	34	the	the	DET
fbem-13620	63	35	quantity	quantity	NOUN
fbem-13620	63	36	,	,	PUNCT
fbem-13620	63	37	amount	amount	NOUN
fbem-13620	63	38	,	,	PUNCT
fbem-13620	63	39	subject	subject	ADJ
fbem-13620	63	40	and	and	CCONJ
fbem-13620	63	41	other	other	ADJ
fbem-13620	63	42	matters	matter	NOUN
fbem-13620	63	43	recorded	record	VERB
fbem-13620	63	44	in	in	ADP
fbem-13620	63	45	invoices	invoice	NOUN
fbem-13620	63	46	,	,	PUNCT
fbem-13620	63	47	which	which	PRON
fbem-13620	63	48	reflects	reflect	VERB
fbem-13620	63	49	the	the	DET
fbem-13620	63	50	tax	tax	NOUN
fbem-13620	63	51	control	control	NOUN
fbem-13620	63	52	function	function	NOUN
fbem-13620	63	53	of	of	ADP
fbem-13620	63	54	invoices.[3	invoices.[3	NOUN
fbem-13620	63	55	]	]	PUNCT
fbem-13620	63	56	invoice	invoice	NOUN
fbem-13620	63	57	originates	originate	NOUN
fbem-13620	63	58	from	from	ADP
fbem-13620	63	59	market	market	NOUN
fbem-13620	63	60	economic	economic	ADJ
fbem-13620	63	61	activities	activity	NOUN
fbem-13620	63	62	and	and	CCONJ
fbem-13620	63	63	is	be	AUX
fbem-13620	63	64	the	the	DET
fbem-13620	63	65	product	product	NOUN
fbem-13620	63	66	of	of	ADP
fbem-13620	63	67	the	the	DET
fbem-13620	63	68	development	development	NOUN
fbem-13620	63	69	of	of	ADP
fbem-13620	63	70	commercial	commercial	ADJ
fbem-13620	63	71	transactions	transaction	NOUN
fbem-13620	63	72	,	,	PUNCT
fbem-13620	63	73	the	the	DET
fbem-13620	63	74	essence	essence	NOUN
fbem-13620	63	75	of	of	ADP
fbem-13620	63	76	which	which	PRON
fbem-13620	63	77	lies	lie	VERB
fbem-13620	63	78	in	in	ADP
fbem-13620	63	79	its	its	PRON
fbem-13620	63	80	spontaneity	spontaneity	NOUN
fbem-13620	63	81	.	.	PUNCT
fbem-13620	64	1	on	on	ADP
fbem-13620	64	2	top	top	NOUN
fbem-13620	64	3	of	of	ADP
fbem-13620	64	4	the	the	DET
fbem-13620	64	5	basic	basic	ADJ
fbem-13620	64	6	proof	proof	NOUN
fbem-13620	64	7	function	function	NOUN
fbem-13620	64	8	,	,	PUNCT
fbem-13620	64	9	it	it	PRON
fbem-13620	64	10	gradually	gradually	ADV
fbem-13620	64	11	developed	develop	VERB
fbem-13620	64	12	into	into	ADP
fbem-13620	64	13	the	the	DET
fbem-13620	64	14	function	function	NOUN
fbem-13620	64	15	of	of	ADP
fbem-13620	64	16	safeguarding	safeguard	VERB
fbem-13620	64	17	rights	right	NOUN
fbem-13620	64	18	,	,	PUNCT
fbem-13620	64	19	and	and	CCONJ
fbem-13620	64	20	some	some	DET
fbem-13620	64	21	scholars	scholar	NOUN
fbem-13620	64	22	identified	identify	VERB
fbem-13620	64	23	it	it	PRON
fbem-13620	64	24	as	as	ADP
fbem-13620	64	25	a	a	DET
fbem-13620	64	26	derivative	derivative	ADJ
fbem-13620	64	27	function	function	NOUN
fbem-13620	64	28	.	.	PUNCT
fbem-13620	65	1	[	[	X
fbem-13620	65	2	4	4	NUM
fbem-13620	65	3	]	]	SYM
fbem-13620	65	4	2.2.2	2.2.2	NUM
fbem-13620	65	5	.	.	PUNCT
fbem-13620	66	1	the	the	DET
fbem-13620	66	2	historical	historical	ADJ
fbem-13620	66	3	change	change	NOUN
fbem-13620	66	4	of	of	ADP
fbem-13620	66	5	traditional	traditional	ADJ
fbem-13620	66	6	invoice	invoice	NOUN
fbem-13620	66	7	management	management	NOUN
fbem-13620	66	8	system	system	NOUN
fbem-13620	66	9	in	in	ADP
fbem-13620	66	10	1986	1986	NUM
fbem-13620	66	11	,	,	PUNCT
fbem-13620	66	12	the	the	DET
fbem-13620	66	13	ministry	ministry	PROPN
fbem-13620	66	14	of	of	ADP
fbem-13620	66	15	finance	finance	PROPN
fbem-13620	66	16	formulated	formulate	VERB
fbem-13620	66	17	the	the	DET
fbem-13620	66	18	first	first	ADJ
fbem-13620	66	19	regulation	regulation	NOUN
fbem-13620	66	20	on	on	ADP
fbem-13620	66	21	invoice	invoice	ADJ
fbem-13620	66	22	management	management	NOUN
fbem-13620	66	23	after	after	ADP
fbem-13620	66	24	the	the	DET
fbem-13620	66	25	reform	reform	NOUN
fbem-13620	66	26	and	and	CCONJ
fbem-13620	66	27	opening	opening	NOUN
fbem-13620	66	28	up	up	ADP
fbem-13620	66	29	,	,	PUNCT
fbem-13620	66	30	the	the	DET
fbem-13620	66	31	interim	interim	ADJ
fbem-13620	66	32	measures	measure	NOUN
fbem-13620	66	33	for	for	ADP
fbem-13620	66	34	national	national	ADJ
fbem-13620	66	35	invoice	invoice	NOUN
fbem-13620	66	36	management	management	NOUN
fbem-13620	66	37	,	,	PUNCT
fbem-13620	66	38	which	which	PRON
fbem-13620	66	39	was	be	AUX
fbem-13620	66	40	mainly	mainly	ADV
fbem-13620	66	41	aimed	aim	VERB
fbem-13620	66	42	at	at	ADP
fbem-13620	66	43	responding	respond	VERB
fbem-13620	66	44	to	to	ADP
fbem-13620	66	45	the	the	DET
fbem-13620	66	46	phenomenon	phenomenon	NOUN
fbem-13620	66	47	of	of	ADP
fbem-13620	66	48	the	the	DET
fbem-13620	66	49	coexistence	coexistence	NOUN
fbem-13620	66	50	of	of	ADP
fbem-13620	66	51	multiple	multiple	ADJ
fbem-13620	66	52	business	business	NOUN
fbem-13620	66	53	activities	activity	NOUN
fbem-13620	66	54	and	and	CCONJ
fbem-13620	66	55	multiple	multiple	ADJ
fbem-13620	66	56	tax	tax	NOUN
fbem-13620	66	57	payers	payer	NOUN
fbem-13620	66	58	in	in	ADP
fbem-13620	66	59	the	the	DET
fbem-13620	66	60	case	case	NOUN
fbem-13620	66	61	of	of	ADP
fbem-13620	66	62	the	the	DET
fbem-13620	66	63	surge	surge	NOUN
fbem-13620	66	64	in	in	ADP
fbem-13620	66	65	market	market	NOUN
fbem-13620	66	66	transactions	transaction	NOUN
fbem-13620	66	67	after	after	ADP
fbem-13620	66	68	the	the	DET
fbem-13620	66	69	reform	reform	NOUN
fbem-13620	66	70	and	and	CCONJ
fbem-13620	66	71	opening	opening	NOUN
fbem-13620	66	72	up	up	ADP
fbem-13620	66	73	.	.	PUNCT
fbem-13620	67	1	the	the	DET
fbem-13620	67	2	interim	interim	ADJ
fbem-13620	67	3	measures	measure	NOUN
fbem-13620	67	4	have	have	AUX
fbem-13620	67	5	played	play	VERB
fbem-13620	67	6	an	an	DET
fbem-13620	67	7	important	important	ADJ
fbem-13620	67	8	role	role	NOUN
fbem-13620	67	9	in	in	ADP
fbem-13620	67	10	the	the	DET
fbem-13620	67	11	unified	unified	ADJ
fbem-13620	67	12	management	management	NOUN
fbem-13620	67	13	of	of	ADP
fbem-13620	67	14	invoices	invoice	NOUN
fbem-13620	67	15	in	in	ADP
fbem-13620	67	16	china	china	PROPN
fbem-13620	67	17	and	and	CCONJ
fbem-13620	67	18	strengthened	strengthen	VERB
fbem-13620	67	19	the	the	DET
fbem-13620	67	20	supervision	supervision	NOUN
fbem-13620	67	21	of	of	ADP
fbem-13620	67	22	market	market	NOUN
fbem-13620	67	23	economic	economic	ADJ
fbem-13620	67	24	activities	activity	NOUN
fbem-13620	67	25	.	.	PUNCT
fbem-13620	68	1	the	the	DET
fbem-13620	68	2	"	"	PUNCT
fbem-13620	68	3	interim	interim	ADJ
fbem-13620	68	4	measures	measure	NOUN
fbem-13620	68	5	"	"	PUNCT
fbem-13620	68	6	stipulate	stipulate	VERB
fbem-13620	68	7	the	the	DET
fbem-13620	68	8	management	management	NOUN
fbem-13620	68	9	subjects	subject	NOUN
fbem-13620	68	10	,	,	PUNCT
fbem-13620	68	11	methods	method	NOUN
fbem-13620	68	12	,	,	PUNCT
fbem-13620	68	13	printing	printing	NOUN
fbem-13620	68	14	and	and	CCONJ
fbem-13620	68	15	supervision	supervision	NOUN
fbem-13620	68	16	methods	method	NOUN
fbem-13620	68	17	of	of	ADP
fbem-13620	68	18	invoices	invoice	NOUN
fbem-13620	68	19	,	,	PUNCT
fbem-13620	68	20	and	and	CCONJ
fbem-13620	68	21	promote	promote	VERB
fbem-13620	68	22	the	the	DET
fbem-13620	68	23	standardization	standardization	NOUN
fbem-13620	68	24	of	of	ADP
fbem-13620	68	25	invoice	invoice	ADJ
fbem-13620	68	26	management	management	NOUN
fbem-13620	68	27	in	in	ADP
fbem-13620	68	28	china	china	PROPN
fbem-13620	68	29	,	,	PUNCT
fbem-13620	68	30	but	but	CCONJ
fbem-13620	68	31	also	also	ADV
fbem-13620	68	32	make	make	VERB
fbem-13620	68	33	the	the	DET
fbem-13620	68	34	administrative	administrative	ADJ
fbem-13620	68	35	color	color	NOUN
fbem-13620	68	36	of	of	ADP
fbem-13620	68	37	invoice	invoice	NOUN
fbem-13620	68	38	operation	operation	NOUN
fbem-13620	68	39	gradually	gradually	ADV
fbem-13620	68	40	14	14	NUM
fbem-13620	68	41	appear	appear	NOUN
fbem-13620	68	42	.	.	PUNCT
fbem-13620	69	1	article	article	NOUN
fbem-13620	69	2	14	14	NUM
fbem-13620	69	3	,	,	PUNCT
fbem-13620	69	4	for	for	ADP
fbem-13620	69	5	example	example	NOUN
fbem-13620	69	6	,	,	PUNCT
fbem-13620	69	7	implements	implement	VERB
fbem-13620	69	8	strict	strict	ADJ
fbem-13620	69	9	examination	examination	NOUN
fbem-13620	69	10	and	and	CCONJ
fbem-13620	69	11	approval	approval	NOUN
fbem-13620	69	12	procedures	procedure	NOUN
fbem-13620	69	13	for	for	ADP
fbem-13620	69	14	the	the	DET
fbem-13620	69	15	printing	printing	NOUN
fbem-13620	69	16	,	,	PUNCT
fbem-13620	69	17	warehousing	warehousing	NOUN
fbem-13620	69	18	,	,	PUNCT
fbem-13620	69	19	issuance	issuance	NOUN
fbem-13620	69	20	,	,	PUNCT
fbem-13620	69	21	purchase	purchase	NOUN
fbem-13620	69	22	,	,	PUNCT
fbem-13620	69	23	balance	balance	NOUN
fbem-13620	69	24	and	and	CCONJ
fbem-13620	69	25	destruction	destruction	NOUN
fbem-13620	69	26	of	of	ADP
fbem-13620	69	27	invoices	invoice	NOUN
fbem-13620	69	28	,	,	PUNCT
fbem-13620	69	29	and	and	CCONJ
fbem-13620	69	30	these	these	DET
fbem-13620	69	31	procedures	procedure	NOUN
fbem-13620	69	32	are	be	AUX
fbem-13620	69	33	uniformly	uniformly	ADV
fbem-13620	69	34	managed	manage	VERB
fbem-13620	69	35	by	by	ADP
fbem-13620	69	36	the	the	DET
fbem-13620	69	37	tax	tax	NOUN
fbem-13620	69	38	authorities	authority	NOUN
fbem-13620	69	39	.	.	PUNCT
fbem-13620	70	1	in	in	ADP
fbem-13620	70	2	1993	1993	NUM
fbem-13620	70	3	,	,	PUNCT
fbem-13620	70	4	the	the	DET
fbem-13620	70	5	"	"	PUNCT
fbem-13620	70	6	invoice	invoice	NOUN
fbem-13620	70	7	management	management	NOUN
fbem-13620	70	8	measures	measure	NOUN
fbem-13620	70	9	"	"	PUNCT
fbem-13620	70	10	and	and	CCONJ
fbem-13620	70	11	the	the	DET
fbem-13620	70	12	"	"	PUNCT
fbem-13620	70	13	implementation	implementation	NOUN
fbem-13620	70	14	rules	rule	NOUN
fbem-13620	70	15	of	of	ADP
fbem-13620	70	16	the	the	DET
fbem-13620	70	17	invoice	invoice	NOUN
fbem-13620	70	18	management	management	NOUN
fbem-13620	70	19	measures	measure	NOUN
fbem-13620	70	20	"	"	PUNCT
fbem-13620	70	21	made	make	VERB
fbem-13620	70	22	detailed	detailed	ADJ
fbem-13620	70	23	provisions	provision	NOUN
fbem-13620	70	24	on	on	ADP
fbem-13620	70	25	the	the	DET
fbem-13620	70	26	printing	printing	NOUN
fbem-13620	70	27	,	,	PUNCT
fbem-13620	70	28	purchasing	purchasing	NOUN
fbem-13620	70	29	,	,	PUNCT
fbem-13620	70	30	issuing	issuing	NOUN
fbem-13620	70	31	and	and	CCONJ
fbem-13620	70	32	other	other	ADJ
fbem-13620	70	33	aspects	aspect	NOUN
fbem-13620	70	34	of	of	ADP
fbem-13620	70	35	invoice	invoice	NOUN
fbem-13620	70	36	management	management	NOUN
fbem-13620	70	37	.	.	PUNCT
fbem-13620	71	1	[	[	X
fbem-13620	71	2	5	5	X
fbem-13620	71	3	]	]	PUNCT
fbem-13620	71	4	the	the	DET
fbem-13620	71	5	invoice	invoice	NOUN
fbem-13620	71	6	management	management	NOUN
fbem-13620	71	7	system	system	NOUN
fbem-13620	71	8	has	have	AUX
fbem-13620	71	9	been	be	AUX
fbem-13620	71	10	unified	unify	VERB
fbem-13620	71	11	in	in	ADP
fbem-13620	71	12	form	form	NOUN
fbem-13620	71	13	.	.	PUNCT
fbem-13620	72	1	in	in	ADP
fbem-13620	72	2	terms	term	NOUN
fbem-13620	72	3	of	of	ADP
fbem-13620	72	4	content	content	NOUN
fbem-13620	72	5	,	,	PUNCT
fbem-13620	72	6	it	it	PRON
fbem-13620	72	7	strengthens	strengthen	VERB
fbem-13620	72	8	the	the	DET
fbem-13620	72	9	power	power	NOUN
fbem-13620	72	10	and	and	CCONJ
fbem-13620	72	11	function	function	NOUN
fbem-13620	72	12	of	of	ADP
fbem-13620	72	13	collection	collection	NOUN
fbem-13620	72	14	and	and	CCONJ
fbem-13620	72	15	management	management	NOUN
fbem-13620	72	16	subject	subject	NOUN
fbem-13620	72	17	by	by	ADP
fbem-13620	72	18	standardizing	standardize	VERB
fbem-13620	72	19	management	management	NOUN
fbem-13620	72	20	procedure	procedure	NOUN
fbem-13620	72	21	.	.	PUNCT
fbem-13620	73	1	the	the	DET
fbem-13620	73	2	structure	structure	NOUN
fbem-13620	73	3	of	of	ADP
fbem-13620	73	4	the	the	DET
fbem-13620	73	5	"	"	PUNCT
fbem-13620	73	6	management	management	NOUN
fbem-13620	73	7	measures	measure	NOUN
fbem-13620	73	8	"	"	PUNCT
fbem-13620	73	9	is	be	AUX
fbem-13620	73	10	set	set	VERB
fbem-13620	73	11	up	up	ADP
fbem-13620	73	12	in	in	ADP
fbem-13620	73	13	accordance	accordance	NOUN
fbem-13620	73	14	with	with	ADP
fbem-13620	73	15	the	the	DET
fbem-13620	73	16	actual	actual	ADJ
fbem-13620	73	17	process	process	NOUN
fbem-13620	73	18	of	of	ADP
fbem-13620	73	19	invoice	invoice	NOUN
fbem-13620	73	20	management	management	NOUN
fbem-13620	73	21	,	,	PUNCT
fbem-13620	73	22	and	and	CCONJ
fbem-13620	73	23	the	the	DET
fbem-13620	73	24	behavior	behavior	NOUN
fbem-13620	73	25	of	of	ADP
fbem-13620	73	26	each	each	DET
fbem-13620	73	27	process	process	NOUN
fbem-13620	73	28	such	such	ADJ
fbem-13620	73	29	as	as	ADP
fbem-13620	73	30	receipt	receipt	NOUN
fbem-13620	73	31	of	of	ADP
fbem-13620	73	32	invoices	invoice	NOUN
fbem-13620	73	33	is	be	AUX
fbem-13620	73	34	standardized	standardize	VERB
fbem-13620	73	35	.	.	PUNCT
fbem-13620	74	1	[	[	X
fbem-13620	74	2	6	6	NUM
fbem-13620	74	3	]	]	PUNCT
fbem-13620	74	4	tax	tax	NOUN
fbem-13620	74	5	authorities	authority	NOUN
fbem-13620	74	6	are	be	AUX
fbem-13620	74	7	given	give	VERB
fbem-13620	74	8	more	more	ADJ
fbem-13620	74	9	management	management	NOUN
fbem-13620	74	10	powers	power	NOUN
fbem-13620	74	11	in	in	ADP
fbem-13620	74	12	the	the	DET
fbem-13620	74	13	invoice	invoice	NOUN
fbem-13620	74	14	circulation	circulation	NOUN
fbem-13620	74	15	,	,	PUNCT
fbem-13620	74	16	such	such	ADJ
fbem-13620	74	17	as	as	ADP
fbem-13620	74	18	the	the	DET
fbem-13620	74	19	right	right	NOUN
fbem-13620	74	20	to	to	PART
fbem-13620	74	21	inspect	inspect	VERB
fbem-13620	74	22	anti	anti	ADJ
fbem-13620	74	23	-	-	ADJ
fbem-13620	74	24	counterfeiting	counterfeiting	ADJ
fbem-13620	74	25	measures	measure	NOUN
fbem-13620	74	26	on	on	ADP
fbem-13620	74	27	invoices	invoice	NOUN
fbem-13620	74	28	.	.	PUNCT
fbem-13620	75	1	the	the	DET
fbem-13620	75	2	"	"	PUNCT
fbem-13620	75	3	measures	measure	NOUN
fbem-13620	75	4	"	"	PUNCT
fbem-13620	75	5	and	and	CCONJ
fbem-13620	75	6	"	"	PUNCT
fbem-13620	75	7	detailed	detailed	ADJ
fbem-13620	75	8	rules	rule	NOUN
fbem-13620	75	9	"	"	PUNCT
fbem-13620	75	10	standardize	standardize	VERB
fbem-13620	75	11	the	the	DET
fbem-13620	75	12	invoice	invoice	NOUN
fbem-13620	75	13	management	management	NOUN
fbem-13620	75	14	work	work	NOUN
fbem-13620	75	15	and	and	CCONJ
fbem-13620	75	16	pay	pay	VERB
fbem-13620	75	17	attention	attention	NOUN
fbem-13620	75	18	to	to	ADP
fbem-13620	75	19	the	the	DET
fbem-13620	75	20	tax	tax	NOUN
fbem-13620	75	21	monitoring	monitoring	NOUN
fbem-13620	75	22	function	function	NOUN
fbem-13620	75	23	of	of	ADP
fbem-13620	75	24	invoices	invoice	NOUN
fbem-13620	75	25	.	.	PUNCT
fbem-13620	76	1	from	from	ADP
fbem-13620	76	2	the	the	DET
fbem-13620	76	3	purchase	purchase	NOUN
fbem-13620	76	4	,	,	PUNCT
fbem-13620	76	5	issuance	issuance	NOUN
fbem-13620	76	6	and	and	CCONJ
fbem-13620	76	7	storage	storage	NOUN
fbem-13620	76	8	of	of	ADP
fbem-13620	76	9	invoices	invoice	NOUN
fbem-13620	76	10	to	to	ADP
fbem-13620	76	11	the	the	DET
fbem-13620	76	12	inspection	inspection	NOUN
fbem-13620	76	13	and	and	CCONJ
fbem-13620	76	14	destruction	destruction	NOUN
fbem-13620	76	15	of	of	ADP
fbem-13620	76	16	invoices	invoice	NOUN
fbem-13620	76	17	,	,	PUNCT
fbem-13620	76	18	the	the	DET
fbem-13620	76	19	setting	setting	NOUN
fbem-13620	76	20	and	and	CCONJ
fbem-13620	76	21	objectives	objective	NOUN
fbem-13620	76	22	of	of	ADP
fbem-13620	76	23	invoice	invoice	NOUN
fbem-13620	76	24	management	management	NOUN
fbem-13620	76	25	rules	rule	NOUN
fbem-13620	76	26	in	in	ADP
fbem-13620	76	27	all	all	DET
fbem-13620	76	28	aspects	aspect	NOUN
fbem-13620	76	29	are	be	AUX
fbem-13620	76	30	closely	closely	ADV
fbem-13620	76	31	related	relate	VERB
fbem-13620	76	32	to	to	ADP
fbem-13620	76	33	tax	tax	NOUN
fbem-13620	76	34	control	control	NOUN
fbem-13620	76	35	.	.	PUNCT
fbem-13620	77	1	the	the	DET
fbem-13620	77	2	tax	tax	PROPN
fbem-13620	77	3	administration	administration	NOUN
fbem-13620	77	4	law	law	NOUN
fbem-13620	77	5	of	of	ADP
fbem-13620	77	6	2001	2001	NUM
fbem-13620	77	7	provides	provide	VERB
fbem-13620	77	8	more	more	ADJ
fbem-13620	77	9	comprehensive	comprehensive	ADJ
fbem-13620	77	10	regulations	regulation	NOUN
fbem-13620	77	11	on	on	ADP
fbem-13620	77	12	the	the	DET
fbem-13620	77	13	management	management	NOUN
fbem-13620	77	14	of	of	ADP
fbem-13620	77	15	invoices	invoice	NOUN
fbem-13620	77	16	.	.	PUNCT
fbem-13620	78	1	this	this	PRON
fbem-13620	78	2	is	be	AUX
fbem-13620	78	3	mainly	mainly	ADV
fbem-13620	78	4	reflected	reflect	VERB
fbem-13620	78	5	in	in	ADP
fbem-13620	78	6	the	the	DET
fbem-13620	78	7	identification	identification	NOUN
fbem-13620	78	8	of	of	ADP
fbem-13620	78	9	the	the	DET
fbem-13620	78	10	tax	tax	NOUN
fbem-13620	78	11	authority	authority	NOUN
fbem-13620	78	12	as	as	ADP
fbem-13620	78	13	the	the	DET
fbem-13620	78	14	main	main	ADJ
fbem-13620	78	15	body	body	NOUN
fbem-13620	78	16	of	of	ADP
fbem-13620	78	17	invoice	invoice	NOUN
fbem-13620	78	18	management	management	NOUN
fbem-13620	78	19	and	and	CCONJ
fbem-13620	78	20	its	its	PRON
fbem-13620	78	21	specific	specific	ADJ
fbem-13620	78	22	responsibilities	responsibility	NOUN
fbem-13620	78	23	,	,	PUNCT
fbem-13620	78	24	such	such	ADJ
fbem-13620	78	25	as	as	ADP
fbem-13620	78	26	article	article	NOUN
fbem-13620	78	27	21	21	NUM
fbem-13620	78	28	,	,	PUNCT
fbem-13620	78	29	the	the	DET
fbem-13620	78	30	tax	tax	NOUN
fbem-13620	78	31	authority	authority	NOUN
fbem-13620	78	32	is	be	AUX
fbem-13620	78	33	responsible	responsible	ADJ
fbem-13620	78	34	for	for	ADP
fbem-13620	78	35	supervising	supervise	VERB
fbem-13620	78	36	the	the	DET
fbem-13620	78	37	printing	printing	NOUN
fbem-13620	78	38	,	,	PUNCT
fbem-13620	78	39	purchasing	purchasing	NOUN
fbem-13620	78	40	and	and	CCONJ
fbem-13620	78	41	issuing	issuing	NOUN
fbem-13620	78	42	of	of	ADP
fbem-13620	78	43	invoices	invoice	NOUN
fbem-13620	78	44	.	.	PUNCT
fbem-13620	79	1	the	the	DET
fbem-13620	79	2	invoice	invoice	PROPN
fbem-13620	79	3	management	management	NOUN
fbem-13620	79	4	system	system	NOUN
fbem-13620	79	5	is	be	AUX
fbem-13620	79	6	determined	determine	VERB
fbem-13620	79	7	to	to	PART
fbem-13620	79	8	be	be	AUX
fbem-13620	79	9	hierarchical	hierarchical	ADJ
fbem-13620	79	10	management	management	NOUN
fbem-13620	79	11	,	,	PUNCT
fbem-13620	79	12	and	and	CCONJ
fbem-13620	79	13	article	article	NOUN
fbem-13620	79	14	22	22	NUM
fbem-13620	79	15	stipulates	stipulate	VERB
fbem-13620	79	16	that	that	SCONJ
fbem-13620	79	17	the	the	DET
fbem-13620	79	18	right	right	NOUN
fbem-13620	79	19	to	to	PART
fbem-13620	79	20	determine	determine	VERB
fbem-13620	79	21	the	the	DET
fbem-13620	79	22	printing	printing	NOUN
fbem-13620	79	23	subject	subject	NOUN
fbem-13620	79	24	of	of	ADP
fbem-13620	79	25	vat	vat	NOUN
fbem-13620	79	26	special	special	ADJ
fbem-13620	79	27	invoices	invoice	NOUN
fbem-13620	79	28	and	and	CCONJ
fbem-13620	79	29	other	other	ADJ
fbem-13620	79	30	invoices	invoice	NOUN
fbem-13620	79	31	is	be	AUX
fbem-13620	79	32	enjoyed	enjoy	VERB
fbem-13620	79	33	by	by	ADP
fbem-13620	79	34	the	the	DET
fbem-13620	79	35	central	central	ADJ
fbem-13620	79	36	and	and	CCONJ
fbem-13620	79	37	local	local	ADJ
fbem-13620	79	38	tax	tax	NOUN
fbem-13620	79	39	authorities	authority	NOUN
fbem-13620	79	40	respectively	respectively	ADV
fbem-13620	79	41	.	.	PUNCT
fbem-13620	80	1	[	[	X
fbem-13620	80	2	7	7	X
fbem-13620	80	3	]	]	PUNCT
fbem-13620	80	4	in	in	ADP
fbem-13620	80	5	addition	addition	NOUN
fbem-13620	80	6	to	to	ADP
fbem-13620	80	7	the	the	DET
fbem-13620	80	8	above	above	NOUN
fbem-13620	80	9	,	,	PUNCT
fbem-13620	80	10	the	the	DET
fbem-13620	80	11	laws	law	NOUN
fbem-13620	80	12	and	and	CCONJ
fbem-13620	80	13	regulations	regulation	NOUN
fbem-13620	80	14	determine	determine	VERB
fbem-13620	80	15	the	the	DET
fbem-13620	80	16	legality	legality	NOUN
fbem-13620	80	17	of	of	ADP
fbem-13620	80	18	tax	tax	NOUN
fbem-13620	80	19	control	control	NOUN
fbem-13620	80	20	devices	device	NOUN
fbem-13620	80	21	and	and	CCONJ
fbem-13620	80	22	provide	provide	VERB
fbem-13620	80	23	a	a	DET
fbem-13620	80	24	legal	legal	ADJ
fbem-13620	80	25	basis	basis	NOUN
fbem-13620	80	26	for	for	ADP
fbem-13620	80	27	tax	tax	NOUN
fbem-13620	80	28	control	control	NOUN
fbem-13620	80	29	and	and	CCONJ
fbem-13620	80	30	payment	payment	NOUN
fbem-13620	80	31	basis	basis	NOUN
fbem-13620	80	32	.	.	PUNCT
fbem-13620	81	1	the	the	DET
fbem-13620	81	2	"	"	PUNCT
fbem-13620	81	3	invoice	invoice	NOUN
fbem-13620	81	4	management	management	NOUN
fbem-13620	81	5	measures	measure	NOUN
fbem-13620	81	6	"	"	PUNCT
fbem-13620	81	7	and	and	CCONJ
fbem-13620	81	8	the	the	DET
fbem-13620	81	9	"	"	PUNCT
fbem-13620	81	10	interim	interim	ADJ
fbem-13620	81	11	regulations	regulation	NOUN
fbem-13620	81	12	"	"	PUNCT
fbem-13620	81	13	promulgated	promulgate	VERB
fbem-13620	81	14	over	over	ADV
fbem-13620	81	15	and	and	CCONJ
fbem-13620	81	16	over	over	ADV
fbem-13620	81	17	again	again	ADV
fbem-13620	81	18	fully	fully	ADV
fbem-13620	81	19	entrusts	entrust	VERB
fbem-13620	81	20	the	the	DET
fbem-13620	81	21	tax	tax	NOUN
fbem-13620	81	22	authorities	authority	NOUN
fbem-13620	81	23	with	with	ADP
fbem-13620	81	24	the	the	DET
fbem-13620	81	25	control	control	NOUN
fbem-13620	81	26	power	power	NOUN
fbem-13620	81	27	in	in	ADP
fbem-13620	81	28	the	the	DET
fbem-13620	81	29	invoicing	invoicing	NOUN
fbem-13620	81	30	,	,	PUNCT
fbem-13620	81	31	storage	storage	NOUN
fbem-13620	81	32	,	,	PUNCT
fbem-13620	81	33	inspection	inspection	NOUN
fbem-13620	81	34	and	and	CCONJ
fbem-13620	81	35	other	other	ADJ
fbem-13620	81	36	links	link	NOUN
fbem-13620	81	37	,	,	PUNCT
fbem-13620	81	38	which	which	PRON
fbem-13620	81	39	reflects	reflect	VERB
fbem-13620	81	40	a	a	DET
fbem-13620	81	41	strong	strong	ADJ
fbem-13620	81	42	color	color	NOUN
fbem-13620	81	43	of	of	ADP
fbem-13620	81	44	administrative	administrative	ADJ
fbem-13620	81	45	power	power	NOUN
fbem-13620	81	46	intervention	intervention	NOUN
fbem-13620	81	47	.	.	PUNCT
fbem-13620	82	1	this	this	DET
fbem-13620	82	2	administrative	administrative	ADJ
fbem-13620	82	3	intervention	intervention	NOUN
fbem-13620	82	4	is	be	AUX
fbem-13620	82	5	also	also	ADV
fbem-13620	82	6	the	the	DET
fbem-13620	82	7	dominant	dominant	ADJ
fbem-13620	82	8	factor	factor	NOUN
fbem-13620	82	9	in	in	ADP
fbem-13620	82	10	the	the	DET
fbem-13620	82	11	invoice	invoice	NOUN
fbem-13620	82	12	operation	operation	NOUN
fbem-13620	82	13	mode	mode	NOUN
fbem-13620	82	14	,	,	PUNCT
fbem-13620	82	15	while	while	SCONJ
fbem-13620	82	16	the	the	DET
fbem-13620	82	17	marketability	marketability	NOUN
fbem-13620	82	18	and	and	CCONJ
fbem-13620	82	19	spontaneity	spontaneity	NOUN
fbem-13620	82	20	of	of	ADP
fbem-13620	82	21	invoices	invoice	NOUN
fbem-13620	82	22	become	become	VERB
fbem-13620	82	23	secondary	secondary	ADJ
fbem-13620	82	24	factors	factor	NOUN
fbem-13620	82	25	in	in	ADP
fbem-13620	82	26	this	this	DET
fbem-13620	82	27	mode	mode	NOUN
fbem-13620	82	28	.	.	PUNCT
fbem-13620	83	1	2.2.3	2.2.3	X
fbem-13620	83	2	.	.	PUNCT
fbem-13620	83	3	legal	legal	ADJ
fbem-13620	83	4	function	function	NOUN
fbem-13620	83	5	of	of	ADP
fbem-13620	83	6	invoice	invoice	PROPN
fbem-13620	83	7	china	china	PROPN
fbem-13620	83	8	's	's	PART
fbem-13620	83	9	"	"	PUNCT
fbem-13620	83	10	invoice	invoice	ADJ
fbem-13620	83	11	management	management	NOUN
fbem-13620	83	12	measures	measure	NOUN
fbem-13620	83	13	"	"	PUNCT
fbem-13620	83	14	identified	identify	VERB
fbem-13620	83	15	the	the	DET
fbem-13620	83	16	invoice	invoice	NOUN
fbem-13620	83	17	as	as	ADP
fbem-13620	83	18	the	the	DET
fbem-13620	83	19	receipt	receipt	NOUN
fbem-13620	83	20	and	and	CCONJ
fbem-13620	83	21	payment	payment	NOUN
fbem-13620	83	22	voucher	voucher	NOUN
fbem-13620	83	23	generated	generate	VERB
fbem-13620	83	24	in	in	ADP
fbem-13620	83	25	commercial	commercial	ADJ
fbem-13620	83	26	activities	activity	NOUN
fbem-13620	83	27	,	,	PUNCT
fbem-13620	83	28	recorded	record	VERB
fbem-13620	83	29	the	the	DET
fbem-13620	83	30	transaction	transaction	NOUN
fbem-13620	83	31	content	content	NOUN
fbem-13620	83	32	,	,	PUNCT
fbem-13620	83	33	[	[	X
fbem-13620	83	34	8	8	NUM
fbem-13620	83	35	]	]	PUNCT
fbem-13620	83	36	and	and	CCONJ
fbem-13620	83	37	also	also	ADV
fbem-13620	83	38	included	include	VERB
fbem-13620	83	39	the	the	DET
fbem-13620	83	40	bill	bill	NOUN
fbem-13620	83	41	relationship	relationship	NOUN
fbem-13620	83	42	of	of	ADP
fbem-13620	83	43	transaction	transaction	NOUN
fbem-13620	83	44	activities	activity	NOUN
fbem-13620	83	45	.	.	PUNCT
fbem-13620	84	1	the	the	DET
fbem-13620	84	2	bill	bill	PROPN
fbem-13620	84	3	relationship	relationship	NOUN
fbem-13620	84	4	with	with	ADP
fbem-13620	84	5	the	the	DET
fbem-13620	84	6	recorded	record	VERB
fbem-13620	84	7	quantity	quantity	NOUN
fbem-13620	84	8	,	,	PUNCT
fbem-13620	84	9	unit	unit	NOUN
fbem-13620	84	10	and	and	CCONJ
fbem-13620	84	11	amount	amount	NOUN
fbem-13620	84	12	as	as	SCONJ
fbem-13620	84	13	the	the	DET
fbem-13620	84	14	main	main	ADJ
fbem-13620	84	15	link	link	NOUN
fbem-13620	84	16	is	be	AUX
fbem-13620	84	17	the	the	DET
fbem-13620	84	18	basic	basic	ADJ
fbem-13620	84	19	legal	legal	ADJ
fbem-13620	84	20	relationship	relationship	NOUN
fbem-13620	84	21	of	of	ADP
fbem-13620	84	22	the	the	DET
fbem-13620	84	23	invoice	invoice	NOUN
fbem-13620	84	24	,	,	PUNCT
fbem-13620	84	25	which	which	PRON
fbem-13620	84	26	shows	show	VERB
fbem-13620	84	27	the	the	DET
fbem-13620	84	28	substantive	substantive	ADJ
fbem-13620	84	29	content	content	NOUN
fbem-13620	84	30	of	of	ADP
fbem-13620	84	31	commercial	commercial	ADJ
fbem-13620	84	32	activities	activity	NOUN
fbem-13620	84	33	,	,	PUNCT
fbem-13620	84	34	and	and	CCONJ
fbem-13620	84	35	the	the	DET
fbem-13620	84	36	legal	legal	ADJ
fbem-13620	84	37	relationship	relationship	NOUN
fbem-13620	84	38	forms	form	VERB
fbem-13620	84	39	an	an	DET
fbem-13620	84	40	internal	internal	ADJ
fbem-13620	84	41	relationship	relationship	NOUN
fbem-13620	84	42	with	with	ADP
fbem-13620	84	43	the	the	DET
fbem-13620	84	44	operator	operator	NOUN
fbem-13620	84	45	and	and	CCONJ
fbem-13620	84	46	the	the	DET
fbem-13620	84	47	consumer	consumer	NOUN
fbem-13620	84	48	as	as	ADP
fbem-13620	84	49	the	the	DET
fbem-13620	84	50	main	main	ADJ
fbem-13620	84	51	body	body	NOUN
fbem-13620	84	52	in	in	ADP
fbem-13620	84	53	economic	economic	ADJ
fbem-13620	84	54	activities	activity	NOUN
fbem-13620	84	55	.	.	PUNCT
fbem-13620	85	1	article	article	NOUN
fbem-13620	85	2	4	4	NUM
fbem-13620	85	3	,	,	PUNCT
fbem-13620	85	4	5	5	NUM
fbem-13620	85	5	and	and	CCONJ
fbem-13620	85	6	7	7	NUM
fbem-13620	85	7	of	of	ADP
fbem-13620	85	8	the	the	DET
fbem-13620	85	9	"	"	PUNCT
fbem-13620	85	10	invoice	invoice	NOUN
fbem-13620	85	11	management	management	NOUN
fbem-13620	85	12	measures	measure	NOUN
fbem-13620	85	13	"	"	PUNCT
fbem-13620	85	14	respectively	respectively	ADV
fbem-13620	85	15	make	make	VERB
fbem-13620	85	16	detailed	detailed	ADJ
fbem-13620	85	17	provisions	provision	NOUN
fbem-13620	85	18	on	on	ADP
fbem-13620	85	19	the	the	DET
fbem-13620	85	20	invoice	invoice	NOUN
fbem-13620	85	21	management	management	NOUN
fbem-13620	85	22	departments	department	NOUN
fbem-13620	85	23	,	,	PUNCT
fbem-13620	85	24	types	type	NOUN
fbem-13620	85	25	,	,	PUNCT
fbem-13620	85	26	joint	joint	NOUN
fbem-13620	85	27	and	and	CCONJ
fbem-13620	85	28	content	content	NOUN
fbem-13620	85	29	as	as	ADV
fbem-13620	85	30	well	well	ADV
fbem-13620	85	31	as	as	ADP
fbem-13620	85	32	the	the	DET
fbem-13620	85	33	printing	printing	NOUN
fbem-13620	85	34	of	of	ADP
fbem-13620	85	35	invoices	invoice	NOUN
fbem-13620	85	36	,	,	PUNCT
fbem-13620	85	37	and	and	CCONJ
fbem-13620	85	38	determine	determine	VERB
fbem-13620	85	39	the	the	DET
fbem-13620	85	40	invoice	invoice	NOUN
fbem-13620	85	41	management	management	NOUN
fbem-13620	85	42	mechanism	mechanism	NOUN
fbem-13620	85	43	with	with	ADP
fbem-13620	85	44	the	the	DET
fbem-13620	85	45	tax	tax	NOUN
fbem-13620	85	46	authorities	authority	NOUN
fbem-13620	85	47	as	as	ADP
fbem-13620	85	48	the	the	DET
fbem-13620	85	49	main	main	ADJ
fbem-13620	85	50	responsible	responsible	ADJ
fbem-13620	85	51	body	body	NOUN
fbem-13620	85	52	and	and	CCONJ
fbem-13620	85	53	other	other	ADJ
fbem-13620	85	54	functional	functional	ADJ
fbem-13620	85	55	agencies	agency	NOUN
fbem-13620	85	56	cooperating	cooperate	VERB
fbem-13620	85	57	in	in	ADP
fbem-13620	85	58	their	their	PRON
fbem-13620	85	59	respective	respective	ADJ
fbem-13620	85	60	responsibilities	responsibility	NOUN
fbem-13620	85	61	.	.	PUNCT
fbem-13620	86	1	tax	tax	NOUN
fbem-13620	86	2	authorities	authority	NOUN
fbem-13620	86	3	as	as	ADP
fbem-13620	86	4	the	the	DET
fbem-13620	86	5	main	main	ADJ
fbem-13620	86	6	body	body	NOUN
fbem-13620	86	7	,	,	PUNCT
fbem-13620	86	8	finance	finance	NOUN
fbem-13620	86	9	,	,	PUNCT
fbem-13620	86	10	public	public	ADJ
fbem-13620	86	11	security	security	NOUN
fbem-13620	86	12	and	and	CCONJ
fbem-13620	86	13	other	other	ADJ
fbem-13620	86	14	departments	department	NOUN
fbem-13620	86	15	as	as	ADP
fbem-13620	86	16	the	the	DET
fbem-13620	86	17	auxiliary	auxiliary	NOUN
fbem-13620	86	18	,	,	PUNCT
fbem-13620	86	19	constitute	constitute	VERB
fbem-13620	86	20	the	the	DET
fbem-13620	86	21	organizational	organizational	ADJ
fbem-13620	86	22	form	form	NOUN
fbem-13620	86	23	of	of	ADP
fbem-13620	86	24	china	china	PROPN
fbem-13620	86	25	's	's	PART
fbem-13620	86	26	invoice	invoice	NOUN
fbem-13620	86	27	management	management	NOUN
fbem-13620	86	28	.	.	PUNCT
fbem-13620	87	1	tax	tax	NOUN
fbem-13620	87	2	authorities	authority	NOUN
fbem-13620	87	3	identify	identify	VERB
fbem-13620	87	4	the	the	DET
fbem-13620	87	5	quantity	quantity	NOUN
fbem-13620	87	6	,	,	PUNCT
fbem-13620	87	7	amount	amount	NOUN
fbem-13620	87	8	and	and	CCONJ
fbem-13620	87	9	billing	billing	NOUN
fbem-13620	87	10	subject	subject	NOUN
fbem-13620	87	11	recorded	record	VERB
fbem-13620	87	12	in	in	ADP
fbem-13620	87	13	the	the	DET
fbem-13620	87	14	invoice	invoice	NOUN
fbem-13620	87	15	,	,	PUNCT
fbem-13620	87	16	so	so	SCONJ
fbem-13620	87	17	as	as	SCONJ
fbem-13620	87	18	to	to	PART
fbem-13620	87	19	determine	determine	VERB
fbem-13620	87	20	the	the	DET
fbem-13620	87	21	tax	tax	NOUN
fbem-13620	87	22	subject	subject	NOUN
fbem-13620	87	23	,	,	PUNCT
fbem-13620	87	24	tax	tax	NOUN
fbem-13620	87	25	amount	amount	NOUN
fbem-13620	87	26	and	and	CCONJ
fbem-13620	87	27	tax	tax	NOUN
fbem-13620	87	28	payment	payment	NOUN
fbem-13620	87	29	method	method	NOUN
fbem-13620	87	30	,	,	PUNCT
fbem-13620	87	31	and	and	CCONJ
fbem-13620	87	32	manage	manage	VERB
fbem-13620	87	33	and	and	CCONJ
fbem-13620	87	34	control	control	VERB
fbem-13620	87	35	them	they	PRON
fbem-13620	87	36	.	.	PUNCT
fbem-13620	88	1	this	this	DET
fbem-13620	88	2	kind	kind	NOUN
fbem-13620	88	3	of	of	ADP
fbem-13620	88	4	invoice	invoice	NOUN
fbem-13620	88	5	management	management	NOUN
fbem-13620	88	6	and	and	CCONJ
fbem-13620	88	7	control	control	NOUN
fbem-13620	88	8	relationship	relationship	NOUN
fbem-13620	88	9	forms	form	VERB
fbem-13620	88	10	the	the	DET
fbem-13620	88	11	tax	tax	NOUN
fbem-13620	88	12	legal	legal	ADJ
fbem-13620	88	13	relationship	relationship	NOUN
fbem-13620	88	14	between	between	ADP
fbem-13620	88	15	tax	tax	NOUN
fbem-13620	88	16	authorities	authority	NOUN
fbem-13620	88	17	and	and	CCONJ
fbem-13620	88	18	government	government	NOUN
fbem-13620	88	19	functional	functional	ADJ
fbem-13620	88	20	agencies	agency	NOUN
fbem-13620	88	21	and	and	CCONJ
fbem-13620	88	22	taxpayers	taxpayer	NOUN
fbem-13620	88	23	.	.	PUNCT
fbem-13620	89	1	[	[	X
fbem-13620	89	2	9	9	X
fbem-13620	89	3	]	]	X
fbem-13620	89	4	the	the	DET
fbem-13620	89	5	main	main	ADJ
fbem-13620	89	6	function	function	NOUN
fbem-13620	89	7	of	of	ADP
fbem-13620	89	8	invoice	invoice	NOUN
fbem-13620	89	9	in	in	ADP
fbem-13620	89	10	this	this	DET
fbem-13620	89	11	legal	legal	ADJ
fbem-13620	89	12	relationship	relationship	NOUN
fbem-13620	89	13	is	be	AUX
fbem-13620	89	14	that	that	SCONJ
fbem-13620	89	15	tax	tax	NOUN
fbem-13620	89	16	authorities	authority	NOUN
fbem-13620	89	17	or	or	CCONJ
fbem-13620	89	18	other	other	ADJ
fbem-13620	89	19	functional	functional	ADJ
fbem-13620	89	20	agencies	agency	NOUN
fbem-13620	89	21	form	form	VERB
fbem-13620	89	22	the	the	DET
fbem-13620	89	23	tax	tax	NOUN
fbem-13620	89	24	basis	basis	NOUN
fbem-13620	89	25	through	through	ADP
fbem-13620	89	26	the	the	DET
fbem-13620	89	27	contents	content	NOUN
fbem-13620	89	28	recorded	record	VERB
fbem-13620	89	29	in	in	ADP
fbem-13620	89	30	the	the	DET
fbem-13620	89	31	invoice	invoice	NOUN
fbem-13620	89	32	,	,	PUNCT
fbem-13620	89	33	and	and	CCONJ
fbem-13620	89	34	use	use	VERB
fbem-13620	89	35	the	the	DET
fbem-13620	89	36	tax	tax	NOUN
fbem-13620	89	37	basis	basis	NOUN
fbem-13620	89	38	as	as	ADP
fbem-13620	89	39	the	the	DET
fbem-13620	89	40	proof	proof	NOUN
fbem-13620	89	41	of	of	ADP
fbem-13620	89	42	tax	tax	NOUN
fbem-13620	89	43	control	control	NOUN
fbem-13620	89	44	.	.	PUNCT
fbem-13620	90	1	in	in	ADP
fbem-13620	90	2	this	this	DET
fbem-13620	90	3	process	process	NOUN
fbem-13620	90	4	,	,	PUNCT
fbem-13620	90	5	more	more	ADJ
fbem-13620	90	6	reflects	reflect	VERB
fbem-13620	90	7	the	the	DET
fbem-13620	90	8	tax	tax	NOUN
fbem-13620	90	9	control	control	NOUN
fbem-13620	90	10	function	function	NOUN
fbem-13620	90	11	of	of	ADP
fbem-13620	90	12	the	the	DET
fbem-13620	90	13	invoice	invoice	ADJ
fbem-13620	90	14	legal	legal	ADJ
fbem-13620	90	15	relationship	relationship	NOUN
fbem-13620	90	16	.	.	PUNCT
fbem-13620	91	1	the	the	DET
fbem-13620	91	2	theory	theory	NOUN
fbem-13620	91	3	of	of	ADP
fbem-13620	91	4	the	the	DET
fbem-13620	91	5	right	right	ADJ
fbem-13620	91	6	relation	relation	NOUN
fbem-13620	91	7	and	and	CCONJ
fbem-13620	91	8	the	the	DET
fbem-13620	91	9	theory	theory	NOUN
fbem-13620	91	10	of	of	ADP
fbem-13620	91	11	the	the	DET
fbem-13620	91	12	debt	debt	NOUN
fbem-13620	91	13	legal	legal	ADJ
fbem-13620	91	14	relation	relation	NOUN
fbem-13620	91	15	are	be	AUX
fbem-13620	91	16	the	the	DET
fbem-13620	91	17	mainstream	mainstream	NOUN
fbem-13620	91	18	theories	theory	NOUN
fbem-13620	91	19	of	of	ADP
fbem-13620	91	20	the	the	DET
fbem-13620	91	21	tax	tax	NOUN
fbem-13620	91	22	legal	legal	ADJ
fbem-13620	91	23	relation	relation	NOUN
fbem-13620	91	24	formed	form	VERB
fbem-13620	91	25	by	by	ADP
fbem-13620	91	26	the	the	DET
fbem-13620	91	27	tax	tax	NOUN
fbem-13620	91	28	control	control	NOUN
fbem-13620	91	29	function	function	NOUN
fbem-13620	91	30	carried	carry	VERB
fbem-13620	91	31	by	by	ADP
fbem-13620	91	32	the	the	DET
fbem-13620	91	33	invoice	invoice	NOUN
fbem-13620	91	34	.	.	PUNCT
fbem-13620	92	1	the	the	DET
fbem-13620	92	2	right	right	PROPN
fbem-13620	92	3	relation	relation	NOUN
fbem-13620	92	4	theory	theory	NOUN
fbem-13620	92	5	emphasizes	emphasize	VERB
fbem-13620	92	6	that	that	SCONJ
fbem-13620	92	7	the	the	DET
fbem-13620	92	8	essence	essence	NOUN
fbem-13620	92	9	of	of	ADP
fbem-13620	92	10	tax	tax	NOUN
fbem-13620	92	11	legal	legal	ADJ
fbem-13620	92	12	relation	relation	NOUN
fbem-13620	92	13	is	be	AUX
fbem-13620	92	14	the	the	DET
fbem-13620	92	15	obedience	obedience	NOUN
fbem-13620	92	16	of	of	ADP
fbem-13620	92	17	citizens	citizen	NOUN
fbem-13620	92	18	to	to	ADP
fbem-13620	92	19	the	the	DET
fbem-13620	92	20	national	national	ADJ
fbem-13620	92	21	right	right	NOUN
fbem-13620	92	22	of	of	ADP
fbem-13620	92	23	collection	collection	NOUN
fbem-13620	92	24	,	,	PUNCT
fbem-13620	92	25	and	and	CCONJ
fbem-13620	92	26	the	the	DET
fbem-13620	92	27	tax	tax	NOUN
fbem-13620	92	28	amount	amount	NOUN
fbem-13620	92	29	and	and	CCONJ
fbem-13620	92	30	tax	tax	NOUN
fbem-13620	92	31	obligation	obligation	NOUN
fbem-13620	92	32	are	be	AUX
fbem-13620	92	33	caused	cause	VERB
fbem-13620	92	34	by	by	ADP
fbem-13620	92	35	administrative	administrative	ADJ
fbem-13620	92	36	acts	act	NOUN
fbem-13620	92	37	.	.	PUNCT
fbem-13620	93	1	the	the	DET
fbem-13620	93	2	representative	representative	NOUN
fbem-13620	93	3	of	of	ADP
fbem-13620	93	4	this	this	DET
fbem-13620	93	5	theory	theory	NOUN
fbem-13620	93	6	is	be	AUX
fbem-13620	93	7	the	the	DET
fbem-13620	93	8	german	german	ADJ
fbem-13620	93	9	administrative	administrative	ADJ
fbem-13620	93	10	law	law	NOUN
fbem-13620	93	11	scholars	scholar	NOUN
fbem-13620	93	12	meyer	meyer	PROPN
fbem-13620	93	13	and	and	CCONJ
fbem-13620	93	14	preyra	preyra	PROPN
fbem-13620	93	15	.	.	PUNCT
fbem-13620	94	1	on	on	ADP
fbem-13620	94	2	the	the	DET
fbem-13620	94	3	other	other	ADJ
fbem-13620	94	4	hand	hand	NOUN
fbem-13620	94	5	,	,	PUNCT
fbem-13620	94	6	the	the	DET
fbem-13620	94	7	legal	legal	ADJ
fbem-13620	94	8	relation	relation	NOUN
fbem-13620	94	9	of	of	ADP
fbem-13620	94	10	tax	tax	NOUN
fbem-13620	94	11	revenue	revenue	NOUN
fbem-13620	94	12	is	be	AUX
fbem-13620	94	13	the	the	DET
fbem-13620	94	14	creditor	creditor	NOUN
fbem-13620	94	15	's	's	PART
fbem-13620	94	16	debt	debt	NOUN
fbem-13620	94	17	relation	relation	NOUN
fbem-13620	94	18	formed	form	VERB
fbem-13620	94	19	according	accord	VERB
fbem-13620	94	20	to	to	ADP
fbem-13620	94	21	the	the	DET
fbem-13620	94	22	public	public	ADJ
fbem-13620	94	23	law	law	NOUN
fbem-13620	94	24	,	,	PUNCT
fbem-13620	94	25	which	which	PRON
fbem-13620	94	26	is	be	AUX
fbem-13620	94	27	mainly	mainly	ADV
fbem-13620	94	28	manifested	manifest	VERB
fbem-13620	94	29	in	in	ADP
fbem-13620	94	30	the	the	DET
fbem-13620	94	31	state	state	NOUN
fbem-13620	94	32	's	's	PART
fbem-13620	94	33	request	request	NOUN
fbem-13620	94	34	to	to	ADP
fbem-13620	94	35	taxpayers	taxpayer	NOUN
fbem-13620	94	36	to	to	PART
fbem-13620	94	37	fulfill	fulfill	VERB
fbem-13620	94	38	the	the	DET
fbem-13620	94	39	tax	tax	NOUN
fbem-13620	94	40	debt	debt	NOUN
fbem-13620	94	41	.	.	PUNCT
fbem-13620	95	1	this	this	DET
fbem-13620	95	2	theory	theory	NOUN
fbem-13620	95	3	is	be	AUX
fbem-13620	95	4	represented	represent	VERB
fbem-13620	95	5	by	by	ADP
fbem-13620	95	6	the	the	DET
fbem-13620	95	7	german	german	ADJ
fbem-13620	95	8	jurist	jurist	NOUN
fbem-13620	95	9	hensel	hensel	PROPN
fbem-13620	95	10	.	.	PUNCT
fbem-13620	96	1	[	[	X
fbem-13620	96	2	10	10	NUM
fbem-13620	96	3	]	]	PUNCT
fbem-13620	96	4	from	from	ADP
fbem-13620	96	5	the	the	DET
fbem-13620	96	6	point	point	NOUN
fbem-13620	96	7	of	of	ADP
fbem-13620	96	8	view	view	NOUN
fbem-13620	96	9	of	of	ADP
fbem-13620	96	10	the	the	DET
fbem-13620	96	11	main	main	ADJ
fbem-13620	96	12	body	body	NOUN
fbem-13620	96	13	of	of	ADP
fbem-13620	96	14	tax	tax	NOUN
fbem-13620	96	15	collection	collection	NOUN
fbem-13620	96	16	,	,	PUNCT
fbem-13620	96	17	the	the	DET
fbem-13620	96	18	current	current	ADJ
fbem-13620	96	19	tax	tax	NOUN
fbem-13620	96	20	party	party	NOUN
fbem-13620	96	21	in	in	ADP
fbem-13620	96	22	our	our	PRON
fbem-13620	96	23	country	country	NOUN
fbem-13620	96	24	is	be	AUX
fbem-13620	96	25	the	the	DET
fbem-13620	96	26	government	government	NOUN
fbem-13620	96	27	,	,	PUNCT
fbem-13620	96	28	mainly	mainly	ADV
fbem-13620	96	29	the	the	DET
fbem-13620	96	30	tax	tax	NOUN
fbem-13620	96	31	authorities	authority	NOUN
fbem-13620	96	32	and	and	CCONJ
fbem-13620	96	33	some	some	DET
fbem-13620	96	34	functional	functional	ADJ
fbem-13620	96	35	departments	department	NOUN
fbem-13620	96	36	.	.	PUNCT
fbem-13620	97	1	the	the	DET
fbem-13620	97	2	way	way	NOUN
fbem-13620	97	3	of	of	ADP
fbem-13620	97	4	taxation	taxation	NOUN
fbem-13620	97	5	is	be	AUX
fbem-13620	97	6	mainly	mainly	ADV
fbem-13620	97	7	based	base	VERB
fbem-13620	97	8	on	on	ADP
fbem-13620	97	9	the	the	DET
fbem-13620	97	10	exercise	exercise	NOUN
fbem-13620	97	11	of	of	ADP
fbem-13620	97	12	administrative	administrative	ADJ
fbem-13620	97	13	power	power	NOUN
fbem-13620	97	14	and	and	CCONJ
fbem-13620	97	15	the	the	DET
fbem-13620	97	16	compulsory	compulsory	ADJ
fbem-13620	97	17	limitation	limitation	NOUN
fbem-13620	97	18	of	of	ADP
fbem-13620	97	19	tax	tax	NOUN
fbem-13620	97	20	administration	administration	NOUN
fbem-13620	97	21	obligations	obligation	NOUN
fbem-13620	97	22	,	,	PUNCT
fbem-13620	97	23	that	that	ADV
fbem-13620	97	24	is	is	ADV
fbem-13620	97	25	,	,	PUNCT
fbem-13620	97	26	only	only	ADV
fbem-13620	97	27	the	the	DET
fbem-13620	97	28	unilateral	unilateral	ADJ
fbem-13620	97	29	will	will	NOUN
fbem-13620	97	30	of	of	ADP
fbem-13620	97	31	the	the	DET
fbem-13620	97	32	administrative	administrative	ADJ
fbem-13620	97	33	subject	subject	NOUN
fbem-13620	97	34	can	can	AUX
fbem-13620	97	35	form	form	VERB
fbem-13620	97	36	a	a	DET
fbem-13620	97	37	legal	legal	ADJ
fbem-13620	97	38	relationship	relationship	NOUN
fbem-13620	97	39	.	.	PUNCT
fbem-13620	98	1	in	in	ADP
fbem-13620	98	2	addition	addition	NOUN
fbem-13620	98	3	,	,	PUNCT
fbem-13620	98	4	even	even	ADV
fbem-13620	98	5	if	if	SCONJ
fbem-13620	98	6	there	there	PRON
fbem-13620	98	7	is	be	VERB
fbem-13620	98	8	a	a	DET
fbem-13620	98	9	mistake	mistake	NOUN
fbem-13620	98	10	in	in	ADP
fbem-13620	98	11	the	the	DET
fbem-13620	98	12	tax	tax	NOUN
fbem-13620	98	13	collection	collection	NOUN
fbem-13620	98	14	or	or	CCONJ
fbem-13620	98	15	the	the	DET
fbem-13620	98	16	way	way	NOUN
fbem-13620	98	17	of	of	ADP
fbem-13620	98	18	collection	collection	NOUN
fbem-13620	98	19	,	,	PUNCT
fbem-13620	98	20	the	the	DET
fbem-13620	98	21	collection	collection	NOUN
fbem-13620	98	22	is	be	AUX
fbem-13620	98	23	still	still	ADV
fbem-13620	98	24	valid	valid	ADJ
fbem-13620	98	25	at	at	ADP
fbem-13620	98	26	the	the	DET
fbem-13620	98	27	time	time	NOUN
fbem-13620	98	28	of	of	ADP
fbem-13620	98	29	occurrence	occurrence	NOUN
fbem-13620	98	30	,	,	PUNCT
fbem-13620	98	31	and	and	CCONJ
fbem-13620	98	32	the	the	DET
fbem-13620	98	33	taxpayer	taxpayer	NOUN
fbem-13620	98	34	can	can	AUX
fbem-13620	98	35	only	only	ADV
fbem-13620	98	36	make	make	VERB
fbem-13620	98	37	up	up	ADP
fbem-13620	98	38	for	for	ADP
fbem-13620	98	39	the	the	DET
fbem-13620	98	40	loss	loss	NOUN
fbem-13620	98	41	caused	cause	VERB
fbem-13620	98	42	by	by	ADP
fbem-13620	98	43	the	the	DET
fbem-13620	98	44	relief	relief	NOUN
fbem-13620	98	45	procedure	procedure	NOUN
fbem-13620	98	46	after	after	ADP
fbem-13620	98	47	the	the	DET
fbem-13620	98	48	fact	fact	NOUN
fbem-13620	98	49	.	.	PUNCT
fbem-13620	99	1	in	in	ADP
fbem-13620	99	2	this	this	DET
fbem-13620	99	3	legal	legal	ADJ
fbem-13620	99	4	relationship	relationship	NOUN
fbem-13620	99	5	,	,	PUNCT
fbem-13620	99	6	the	the	DET
fbem-13620	99	7	tax	tax	NOUN
fbem-13620	99	8	status	status	NOUN
fbem-13620	99	9	of	of	ADP
fbem-13620	99	10	the	the	DET
fbem-13620	99	11	two	two	NUM
fbem-13620	99	12	parties	party	NOUN
fbem-13620	99	13	is	be	AUX
fbem-13620	99	14	unequal	unequal	ADJ
fbem-13620	99	15	to	to	ADP
fbem-13620	99	16	a	a	DET
fbem-13620	99	17	certain	certain	ADJ
fbem-13620	99	18	extent	extent	NOUN
fbem-13620	99	19	.	.	PUNCT
fbem-13620	100	1	this	this	DET
fbem-13620	100	2	unequal	unequal	ADJ
fbem-13620	100	3	way	way	NOUN
fbem-13620	100	4	of	of	ADP
fbem-13620	100	5	tax	tax	NOUN
fbem-13620	100	6	control	control	NOUN
fbem-13620	100	7	reflects	reflect	VERB
fbem-13620	100	8	the	the	DET
fbem-13620	100	9	distribution	distribution	NOUN
fbem-13620	100	10	of	of	ADP
fbem-13620	100	11	power	power	NOUN
fbem-13620	100	12	relations	relation	NOUN
fbem-13620	100	13	,	,	PUNCT
fbem-13620	100	14	that	that	ADV
fbem-13620	100	15	is	is	ADV
fbem-13620	100	16	,	,	PUNCT
fbem-13620	100	17	the	the	DET
fbem-13620	100	18	power	power	NOUN
fbem-13620	100	19	of	of	ADP
fbem-13620	100	20	the	the	DET
fbem-13620	100	21	state	state	NOUN
fbem-13620	100	22	to	to	PART
fbem-13620	100	23	collect	collect	VERB
fbem-13620	100	24	tax	tax	NOUN
fbem-13620	100	25	constitutes	constitute	VERB
fbem-13620	100	26	the	the	DET
fbem-13620	100	27	basis	basis	NOUN
fbem-13620	100	28	of	of	ADP
fbem-13620	100	29	power	power	NOUN
fbem-13620	100	30	in	in	ADP
fbem-13620	100	31	the	the	DET
fbem-13620	100	32	legal	legal	ADJ
fbem-13620	100	33	relationship	relationship	NOUN
fbem-13620	100	34	carried	carry	VERB
fbem-13620	100	35	by	by	ADP
fbem-13620	100	36	the	the	DET
fbem-13620	100	37	invoice	invoice	NOUN
fbem-13620	100	38	.	.	PUNCT
fbem-13620	101	1	the	the	DET
fbem-13620	101	2	government	government	NOUN
fbem-13620	101	3	intervenes	intervene	VERB
fbem-13620	101	4	in	in	ADP
fbem-13620	101	5	market	market	NOUN
fbem-13620	101	6	transactions	transaction	NOUN
fbem-13620	101	7	to	to	PART
fbem-13620	101	8	form	form	VERB
fbem-13620	101	9	the	the	DET
fbem-13620	101	10	basis	basis	NOUN
fbem-13620	101	11	for	for	ADP
fbem-13620	101	12	taxation	taxation	NOUN
fbem-13620	101	13	,	,	PUNCT
fbem-13620	101	14	and	and	CCONJ
fbem-13620	101	15	the	the	DET
fbem-13620	101	16	management	management	NOUN
fbem-13620	101	17	function	function	NOUN
fbem-13620	101	18	of	of	ADP
fbem-13620	101	19	the	the	DET
fbem-13620	101	20	government	government	NOUN
fbem-13620	101	21	is	be	AUX
fbem-13620	101	22	reflected	reflect	VERB
fbem-13620	101	23	in	in	ADP
fbem-13620	101	24	the	the	DET
fbem-13620	101	25	traditional	traditional	ADJ
fbem-13620	101	26	invoice	invoice	NOUN
fbem-13620	101	27	supervision	supervision	NOUN
fbem-13620	101	28	,	,	PUNCT
fbem-13620	101	29	which	which	PRON
fbem-13620	101	30	now	now	ADV
fbem-13620	101	31	controls	control	VERB
fbem-13620	101	32	the	the	DET
fbem-13620	101	33	circulation	circulation	NOUN
fbem-13620	101	34	links	link	NOUN
fbem-13620	101	35	such	such	ADJ
fbem-13620	101	36	as	as	ADP
fbem-13620	101	37	printing	print	VERB
fbem-13620	101	38	and	and	CCONJ
fbem-13620	101	39	issuing	issue	VERB
fbem-13620	101	40	invoices	invoice	NOUN
fbem-13620	101	41	.	.	PUNCT
fbem-13620	102	1	from	from	ADP
fbem-13620	102	2	the	the	DET
fbem-13620	102	3	"	"	PUNCT
fbem-13620	102	4	invoice	invoice	NOUN
fbem-13620	102	5	management	management	NOUN
fbem-13620	102	6	measures	measure	NOUN
fbem-13620	102	7	"	"	PUNCT
fbem-13620	102	8	analyzed	analyze	VERB
fbem-13620	102	9	in	in	ADP
fbem-13620	102	10	the	the	DET
fbem-13620	102	11	first	first	ADJ
fbem-13620	102	12	section	section	NOUN
fbem-13620	102	13	of	of	ADP
fbem-13620	102	14	this	this	DET
fbem-13620	102	15	chapter	chapter	NOUN
fbem-13620	102	16	,	,	PUNCT
fbem-13620	102	17	it	it	PRON
fbem-13620	102	18	can	can	AUX
fbem-13620	102	19	be	be	AUX
fbem-13620	102	20	seen	see	VERB
fbem-13620	102	21	that	that	SCONJ
fbem-13620	102	22	in	in	ADP
fbem-13620	102	23	terms	term	NOUN
fbem-13620	102	24	of	of	ADP
fbem-13620	102	25	the	the	DET
fbem-13620	102	26	printing	printing	NOUN
fbem-13620	102	27	of	of	ADP
fbem-13620	102	28	invoices	invoice	NOUN
fbem-13620	102	29	,	,	PUNCT
fbem-13620	102	30	the	the	DET
fbem-13620	102	31	specific	specific	ADJ
fbem-13620	102	32	content	content	NOUN
fbem-13620	102	33	,	,	PUNCT
fbem-13620	102	34	style	style	NOUN
fbem-13620	102	35	and	and	CCONJ
fbem-13620	102	36	quantity	quantity	NOUN
fbem-13620	102	37	of	of	ADP
fbem-13620	102	38	invoices	invoice	NOUN
fbem-13620	102	39	are	be	AUX
fbem-13620	102	40	uniformly	uniformly	ADV
fbem-13620	102	41	stipulated	stipulate	VERB
fbem-13620	102	42	by	by	ADP
fbem-13620	102	43	the	the	DET
fbem-13620	102	44	government	government	NOUN
fbem-13620	102	45	,	,	PUNCT
fbem-13620	102	46	rather	rather	ADV
fbem-13620	102	47	than	than	ADP
fbem-13620	102	48	defined	define	VERB
fbem-13620	102	49	according	accord	VERB
fbem-13620	102	50	to	to	ADP
fbem-13620	102	51	the	the	DET
fbem-13620	102	52	actual	actual	ADJ
fbem-13620	102	53	situation	situation	NOUN
fbem-13620	102	54	of	of	ADP
fbem-13620	102	55	market	market	NOUN
fbem-13620	102	56	transactions	transaction	NOUN
fbem-13620	102	57	.	.	PUNCT
fbem-13620	103	1	in	in	ADP
fbem-13620	103	2	the	the	DET
fbem-13620	103	3	purchasing	purchasing	NOUN
fbem-13620	103	4	and	and	CCONJ
fbem-13620	103	5	issuing	issuing	NOUN
fbem-13620	103	6	of	of	ADP
fbem-13620	103	7	invoices	invoice	NOUN
fbem-13620	103	8	,	,	PUNCT
fbem-13620	103	9	the	the	DET
fbem-13620	103	10	subject	subject	NOUN
fbem-13620	103	11	and	and	CCONJ
fbem-13620	103	12	scope	scope	NOUN
fbem-13620	103	13	of	of	ADP
fbem-13620	103	14	invoicing	invoicing	NOUN
fbem-13620	103	15	are	be	AUX
fbem-13620	103	16	stipulated	stipulate	VERB
fbem-13620	103	17	,	,	PUNCT
fbem-13620	103	18	and	and	CCONJ
fbem-13620	103	19	the	the	DET
fbem-13620	103	20	units	unit	NOUN
fbem-13620	103	21	and	and	CCONJ
fbem-13620	103	22	individuals	individual	NOUN
fbem-13620	103	23	who	who	PRON
fbem-13620	103	24	purchase	purchase	VERB
fbem-13620	103	25	invoices	invoice	NOUN
fbem-13620	103	26	need	need	VERB
fbem-13620	103	27	to	to	PART
fbem-13620	103	28	apply	apply	VERB
fbem-13620	103	29	to	to	ADP
fbem-13620	103	30	the	the	DET
fbem-13620	103	31	competent	competent	ADJ
fbem-13620	103	32	tax	tax	NOUN
fbem-13620	103	33	authorities	authority	NOUN
fbem-13620	103	34	,	,	PUNCT
fbem-13620	103	35	and	and	CCONJ
fbem-13620	103	36	invoice	invoice	NOUN
fbem-13620	103	37	is	be	AUX
fbem-13620	103	38	issued	issue	VERB
fbem-13620	103	39	according	accord	VERB
fbem-13620	103	40	to	to	ADP
fbem-13620	103	41	the	the	DET
fbem-13620	103	42	specific	specific	ADJ
fbem-13620	103	43	business	business	NOUN
fbem-13620	103	44	activities	activity	NOUN
fbem-13620	103	45	of	of	ADP
fbem-13620	103	46	invoicing	invoicing	NOUN
fbem-13620	103	47	.	.	PUNCT
fbem-13620	104	1	in	in	ADP
fbem-13620	104	2	relation	relation	NOUN
fbem-13620	104	3	to	to	ADP
fbem-13620	104	4	the	the	DET
fbem-13620	104	5	inspection	inspection	NOUN
fbem-13620	104	6	and	and	CCONJ
fbem-13620	104	7	collection	collection	NOUN
fbem-13620	104	8	of	of	ADP
fbem-13620	104	9	invoices	invoice	NOUN
fbem-13620	104	10	,	,	PUNCT
fbem-13620	104	11	invoices	invoice	NOUN
fbem-13620	104	12	are	be	AUX
fbem-13620	104	13	monitored	monitor	VERB
fbem-13620	104	14	and	and	CCONJ
fbem-13620	104	15	inspected	inspect	VERB
fbem-13620	104	16	through	through	ADP
fbem-13620	104	17	the	the	DET
fbem-13620	104	18	tax	tax	NOUN
fbem-13620	104	19	administrative	administrative	ADJ
fbem-13620	104	20	enforcement	enforcement	NOUN
fbem-13620	104	21	powers	power	NOUN
fbem-13620	104	22	conferred	confer	VERB
fbem-13620	104	23	on	on	ADP
fbem-13620	104	24	the	the	DET
fbem-13620	104	25	competent	competent	ADJ
fbem-13620	104	26	tax	tax	NOUN
fbem-13620	104	27	authorities	authority	NOUN
fbem-13620	104	28	.	.	PUNCT
fbem-13620	105	1	[	[	X
fbem-13620	105	2	11	11	NUM
fbem-13620	105	3	]	]	PUNCT
fbem-13620	105	4	invoices	invoice	NOUN
fbem-13620	105	5	originate	originate	VERB
fbem-13620	105	6	from	from	ADP
fbem-13620	105	7	commercial	commercial	ADJ
fbem-13620	105	8	transaction	transaction	NOUN
fbem-13620	105	9	activities	activity	NOUN
fbem-13620	105	10	and	and	CCONJ
fbem-13620	105	11	play	play	VERB
fbem-13620	105	12	a	a	DET
fbem-13620	105	13	role	role	NOUN
fbem-13620	105	14	in	in	ADP
fbem-13620	105	15	proving	prove	VERB
fbem-13620	105	16	the	the	DET
fbem-13620	105	17	economic	economic	ADJ
fbem-13620	105	18	activities	activity	NOUN
fbem-13620	105	19	of	of	ADP
fbem-13620	105	20	commercial	commercial	ADJ
fbem-13620	105	21	subjects	subject	NOUN
fbem-13620	105	22	,	,	PUNCT
fbem-13620	105	23	which	which	PRON
fbem-13620	105	24	is	be	AUX
fbem-13620	105	25	the	the	DET
fbem-13620	105	26	initial	initial	ADJ
fbem-13620	105	27	function	function	NOUN
fbem-13620	105	28	of	of	ADP
fbem-13620	105	29	invoices	invoice	NOUN
fbem-13620	105	30	.	.	PUNCT
fbem-13620	106	1	at	at	ADP
fbem-13620	106	2	the	the	DET
fbem-13620	106	3	same	same	ADJ
fbem-13620	106	4	time	time	NOUN
fbem-13620	106	5	,	,	PUNCT
fbem-13620	106	6	invoices	invoice	NOUN
fbem-13620	106	7	should	should	AUX
fbem-13620	106	8	be	be	AUX
fbem-13620	106	9	generated	generate	VERB
fbem-13620	106	10	according	accord	VERB
fbem-13620	106	11	to	to	ADP
fbem-13620	106	12	15	15	NUM
fbem-13620	106	13	the	the	DET
fbem-13620	106	14	needs	need	NOUN
fbem-13620	106	15	of	of	ADP
fbem-13620	106	16	transactions	transaction	NOUN
fbem-13620	106	17	and	and	CCONJ
fbem-13620	106	18	issued	issue	VERB
fbem-13620	106	19	according	accord	VERB
fbem-13620	106	20	to	to	ADP
fbem-13620	106	21	the	the	DET
fbem-13620	106	22	substantive	substantive	ADJ
fbem-13620	106	23	economic	economic	ADJ
fbem-13620	106	24	form	form	NOUN
fbem-13620	106	25	of	of	ADP
fbem-13620	106	26	market	market	NOUN
fbem-13620	106	27	transactions	transaction	NOUN
fbem-13620	106	28	.	.	PUNCT
fbem-13620	107	1	however	however	ADV
fbem-13620	107	2	,	,	PUNCT
fbem-13620	107	3	from	from	ADP
fbem-13620	107	4	the	the	DET
fbem-13620	107	5	perspective	perspective	NOUN
fbem-13620	107	6	of	of	ADP
fbem-13620	107	7	the	the	DET
fbem-13620	107	8	evolution	evolution	NOUN
fbem-13620	107	9	of	of	ADP
fbem-13620	107	10	china	china	PROPN
fbem-13620	107	11	's	's	PART
fbem-13620	107	12	invoice	invoice	NOUN
fbem-13620	107	13	management	management	NOUN
fbem-13620	107	14	methods	method	NOUN
fbem-13620	107	15	and	and	CCONJ
fbem-13620	107	16	current	current	ADJ
fbem-13620	107	17	regulations	regulation	NOUN
fbem-13620	107	18	,	,	PUNCT
fbem-13620	107	19	the	the	DET
fbem-13620	107	20	main	main	ADJ
fbem-13620	107	21	role	role	NOUN
fbem-13620	107	22	of	of	ADP
fbem-13620	107	23	invoices	invoice	NOUN
fbem-13620	107	24	is	be	AUX
fbem-13620	107	25	to	to	PART
fbem-13620	107	26	ensure	ensure	VERB
fbem-13620	107	27	the	the	DET
fbem-13620	107	28	stability	stability	NOUN
fbem-13620	107	29	of	of	ADP
fbem-13620	107	30	the	the	DET
fbem-13620	107	31	country	country	NOUN
fbem-13620	107	32	's	's	PART
fbem-13620	107	33	tax	tax	NOUN
fbem-13620	107	34	revenue	revenue	NOUN
fbem-13620	107	35	.	.	PUNCT
fbem-13620	108	1	by	by	ADP
fbem-13620	108	2	limiting	limit	VERB
fbem-13620	108	3	the	the	DET
fbem-13620	108	4	circulation	circulation	NOUN
fbem-13620	108	5	links	link	NOUN
fbem-13620	108	6	of	of	ADP
fbem-13620	108	7	invoice	invoice	NOUN
fbem-13620	108	8	printing	printing	NOUN
fbem-13620	108	9	,	,	PUNCT
fbem-13620	108	10	purchasing	purchasing	NOUN
fbem-13620	108	11	,	,	PUNCT
fbem-13620	108	12	issuing	issue	VERB
fbem-13620	108	13	and	and	CCONJ
fbem-13620	108	14	checking	checking	NOUN
fbem-13620	108	15	,	,	PUNCT
fbem-13620	108	16	the	the	DET
fbem-13620	108	17	government	government	NOUN
fbem-13620	108	18	intervenes	intervene	VERB
fbem-13620	108	19	in	in	ADP
fbem-13620	108	20	market	market	NOUN
fbem-13620	108	21	transactions	transaction	NOUN
fbem-13620	108	22	by	by	ADP
fbem-13620	108	23	means	mean	NOUN
fbem-13620	108	24	of	of	ADP
fbem-13620	108	25	administrative	administrative	ADJ
fbem-13620	108	26	invoice	invoice	NOUN
fbem-13620	108	27	management	management	NOUN
fbem-13620	108	28	,	,	PUNCT
fbem-13620	108	29	and	and	CCONJ
fbem-13620	108	30	forms	form	VERB
fbem-13620	108	31	the	the	DET
fbem-13620	108	32	basis	basis	NOUN
fbem-13620	108	33	for	for	ADP
fbem-13620	108	34	taxation	taxation	NOUN
fbem-13620	108	35	of	of	ADP
fbem-13620	108	36	transactions	transaction	NOUN
fbem-13620	108	37	.	.	PUNCT
fbem-13620	109	1	the	the	DET
fbem-13620	109	2	government	government	NOUN
fbem-13620	109	3	imposes	impose	VERB
fbem-13620	109	4	taxes	taxis	NOUN
fbem-13620	109	5	on	on	ADP
fbem-13620	109	6	economic	economic	ADJ
fbem-13620	109	7	transactions	transaction	NOUN
fbem-13620	109	8	in	in	ADP
fbem-13620	109	9	accordance	accordance	NOUN
fbem-13620	109	10	with	with	ADP
fbem-13620	109	11	laws	law	NOUN
fbem-13620	109	12	and	and	CCONJ
fbem-13620	109	13	regulations	regulation	NOUN
fbem-13620	109	14	,	,	PUNCT
fbem-13620	109	15	which	which	PRON
fbem-13620	109	16	in	in	ADP
fbem-13620	109	17	itself	itself	PRON
fbem-13620	109	18	is	be	AUX
fbem-13620	109	19	a	a	DET
fbem-13620	109	20	gratuitously	gratuitously	ADV
fbem-13620	109	21	expropriation	expropriation	NOUN
fbem-13620	109	22	of	of	ADP
fbem-13620	109	23	private	private	ADJ
fbem-13620	109	24	property	property	NOUN
fbem-13620	109	25	.	.	PUNCT
fbem-13620	110	1	in	in	ADP
fbem-13620	110	2	this	this	DET
fbem-13620	110	3	process	process	NOUN
fbem-13620	110	4	,	,	PUNCT
fbem-13620	110	5	the	the	DET
fbem-13620	110	6	government	government	NOUN
fbem-13620	110	7	unilaterally	unilaterally	ADV
fbem-13620	110	8	enjoys	enjoy	VERB
fbem-13620	110	9	the	the	DET
fbem-13620	110	10	inflow	inflow	NOUN
fbem-13620	110	11	of	of	ADP
fbem-13620	110	12	interests	interest	NOUN
fbem-13620	110	13	of	of	ADP
fbem-13620	110	14	tax	tax	NOUN
fbem-13620	110	15	payers	payer	NOUN
fbem-13620	110	16	and	and	CCONJ
fbem-13620	110	17	forms	form	VERB
fbem-13620	110	18	the	the	DET
fbem-13620	110	19	rights	right	NOUN
fbem-13620	110	20	and	and	CCONJ
fbem-13620	110	21	interests	interest	NOUN
fbem-13620	110	22	of	of	ADP
fbem-13620	110	23	tax	tax	NOUN
fbem-13620	110	24	payers	payer	NOUN
fbem-13620	110	25	.	.	PUNCT
fbem-13620	111	1	on	on	ADP
fbem-13620	111	2	the	the	DET
fbem-13620	111	3	other	other	ADJ
fbem-13620	111	4	hand	hand	NOUN
fbem-13620	111	5	,	,	PUNCT
fbem-13620	111	6	it	it	PRON
fbem-13620	111	7	regulates	regulate	VERB
fbem-13620	111	8	them	they	PRON
fbem-13620	111	9	according	accord	VERB
fbem-13620	111	10	to	to	ADP
fbem-13620	111	11	relevant	relevant	ADJ
fbem-13620	111	12	laws	law	NOUN
fbem-13620	111	13	and	and	CCONJ
fbem-13620	111	14	regulations	regulation	NOUN
fbem-13620	111	15	and	and	CCONJ
fbem-13620	111	16	imposes	impose	VERB
fbem-13620	111	17	mandatory	mandatory	ADJ
fbem-13620	111	18	obligations	obligation	NOUN
fbem-13620	111	19	on	on	ADP
fbem-13620	111	20	tax	tax	NOUN
fbem-13620	111	21	payers	payer	NOUN
fbem-13620	111	22	.	.	PUNCT
fbem-13620	112	1	exacerbates	exacerbate	VERB
fbem-13620	112	2	the	the	DET
fbem-13620	112	3	imbalance	imbalance	NOUN
fbem-13620	112	4	in	in	ADP
fbem-13620	112	5	the	the	DET
fbem-13620	112	6	distribution	distribution	NOUN
fbem-13620	112	7	of	of	ADP
fbem-13620	112	8	tax	tax	NOUN
fbem-13620	112	9	benefits	benefit	NOUN
fbem-13620	112	10	.	.	PUNCT
fbem-13620	113	1	the	the	DET
fbem-13620	113	2	invoice	invoice	NOUN
fbem-13620	113	3	is	be	AUX
fbem-13620	113	4	an	an	DET
fbem-13620	113	5	important	important	ADJ
fbem-13620	113	6	carrier	carrier	NOUN
fbem-13620	113	7	of	of	ADP
fbem-13620	113	8	tax	tax	NOUN
fbem-13620	113	9	collection	collection	NOUN
fbem-13620	113	10	in	in	ADP
fbem-13620	113	11	our	our	PRON
fbem-13620	113	12	country	country	NOUN
fbem-13620	113	13	,	,	PUNCT
fbem-13620	113	14	carrying	carry	VERB
fbem-13620	113	15	a	a	DET
fbem-13620	113	16	certain	certain	ADJ
fbem-13620	113	17	tax	tax	NOUN
fbem-13620	113	18	control	control	NOUN
fbem-13620	113	19	function	function	NOUN
fbem-13620	113	20	,	,	PUNCT
fbem-13620	113	21	and	and	CCONJ
fbem-13620	113	22	should	should	AUX
fbem-13620	113	23	also	also	ADV
fbem-13620	113	24	be	be	AUX
fbem-13620	113	25	an	an	DET
fbem-13620	113	26	important	important	ADJ
fbem-13620	113	27	tool	tool	NOUN
fbem-13620	113	28	to	to	PART
fbem-13620	113	29	balance	balance	VERB
fbem-13620	113	30	the	the	DET
fbem-13620	113	31	interests	interest	NOUN
fbem-13620	113	32	of	of	ADP
fbem-13620	113	33	tax	tax	NOUN
fbem-13620	113	34	collection	collection	NOUN
fbem-13620	113	35	and	and	CCONJ
fbem-13620	113	36	management	management	NOUN
fbem-13620	113	37	.	.	PUNCT
fbem-13620	114	1	at	at	ADP
fbem-13620	114	2	this	this	DET
fbem-13620	114	3	stage	stage	NOUN
fbem-13620	114	4	,	,	PUNCT
fbem-13620	114	5	the	the	DET
fbem-13620	114	6	chinese	chinese	ADJ
fbem-13620	114	7	government	government	NOUN
fbem-13620	114	8	,	,	PUNCT
fbem-13620	114	9	through	through	ADP
fbem-13620	114	10	the	the	DET
fbem-13620	114	11	"	"	PUNCT
fbem-13620	114	12	invoice	invoice	NOUN
fbem-13620	114	13	management	management	NOUN
fbem-13620	114	14	measures	measure	NOUN
fbem-13620	114	15	"	"	PUNCT
fbem-13620	114	16	,	,	PUNCT
fbem-13620	114	17	limits	limit	VERB
fbem-13620	114	18	the	the	DET
fbem-13620	114	19	links	link	NOUN
fbem-13620	114	20	of	of	ADP
fbem-13620	114	21	the	the	DET
fbem-13620	114	22	use	use	NOUN
fbem-13620	114	23	of	of	ADP
fbem-13620	114	24	invoices	invoice	NOUN
fbem-13620	114	25	by	by	ADP
fbem-13620	114	26	tax	tax	NOUN
fbem-13620	114	27	payers	payer	NOUN
fbem-13620	114	28	.	.	PUNCT
fbem-13620	115	1	[	[	X
fbem-13620	115	2	12	12	NUM
fbem-13620	115	3	]	]	X
fbem-13620	115	4	if	if	SCONJ
fbem-13620	115	5	there	there	PRON
fbem-13620	115	6	is	be	VERB
fbem-13620	115	7	a	a	DET
fbem-13620	115	8	need	need	NOUN
fbem-13620	115	9	to	to	PART
fbem-13620	115	10	purchase	purchase	VERB
fbem-13620	115	11	invoices	invoice	NOUN
fbem-13620	115	12	,	,	PUNCT
fbem-13620	115	13	they	they	PRON
fbem-13620	115	14	should	should	AUX
fbem-13620	115	15	hold	hold	VERB
fbem-13620	115	16	the	the	DET
fbem-13620	115	17	documents	document	NOUN
fbem-13620	115	18	and	and	CCONJ
fbem-13620	115	19	other	other	ADJ
fbem-13620	115	20	certificates	certificate	NOUN
fbem-13620	115	21	stipulated	stipulate	VERB
fbem-13620	115	22	in	in	ADP
fbem-13620	115	23	the	the	DET
fbem-13620	115	24	regulations	regulation	NOUN
fbem-13620	115	25	to	to	PART
fbem-13620	115	26	purchase	purchase	VERB
fbem-13620	115	27	invoices	invoice	NOUN
fbem-13620	115	28	.	.	PUNCT
fbem-13620	116	1	at	at	ADP
fbem-13620	116	2	the	the	DET
fbem-13620	116	3	same	same	ADJ
fbem-13620	116	4	time	time	NOUN
fbem-13620	116	5	,	,	PUNCT
fbem-13620	116	6	in	in	ADP
fbem-13620	116	7	the	the	DET
fbem-13620	116	8	process	process	NOUN
fbem-13620	116	9	of	of	ADP
fbem-13620	116	10	purchasing	purchase	VERB
fbem-13620	116	11	invoices	invoice	NOUN
fbem-13620	116	12	,	,	PUNCT
fbem-13620	116	13	relevant	relevant	ADJ
fbem-13620	116	14	provisions	provision	NOUN
fbem-13620	116	15	should	should	AUX
fbem-13620	116	16	also	also	ADV
fbem-13620	116	17	be	be	AUX
fbem-13620	116	18	strictly	strictly	ADV
fbem-13620	116	19	followed	follow	VERB
fbem-13620	116	20	,	,	PUNCT
fbem-13620	116	21	and	and	CCONJ
fbem-13620	116	22	the	the	DET
fbem-13620	116	23	use	use	NOUN
fbem-13620	116	24	of	of	ADP
fbem-13620	116	25	invoices	invoice	NOUN
fbem-13620	116	26	should	should	AUX
fbem-13620	116	27	be	be	AUX
fbem-13620	116	28	checked	check	VERB
fbem-13620	116	29	by	by	ADP
fbem-13620	116	30	the	the	DET
fbem-13620	116	31	tax	tax	NOUN
fbem-13620	116	32	authorities	authority	NOUN
fbem-13620	116	33	.	.	PUNCT
fbem-13620	117	1	[	[	X
fbem-13620	117	2	13	13	NUM
fbem-13620	117	3	]	]	PUNCT
fbem-13620	117	4	in	in	ADP
fbem-13620	117	5	view	view	NOUN
fbem-13620	117	6	of	of	ADP
fbem-13620	117	7	the	the	DET
fbem-13620	117	8	conditions	condition	NOUN
fbem-13620	117	9	of	of	ADP
fbem-13620	117	10	the	the	DET
fbem-13620	117	11	above	above	ADJ
fbem-13620	117	12	restrictions	restriction	NOUN
fbem-13620	117	13	,	,	PUNCT
fbem-13620	117	14	the	the	DET
fbem-13620	117	15	invoice	invoice	NOUN
fbem-13620	117	16	purchase	purchase	NOUN
fbem-13620	117	17	link	link	NOUN
fbem-13620	117	18	is	be	AUX
fbem-13620	117	19	unconditionally	unconditionally	ADV
fbem-13620	117	20	set	set	VERB
fbem-13620	117	21	as	as	ADP
fbem-13620	117	22	a	a	DET
fbem-13620	117	23	tax	tax	NOUN
fbem-13620	117	24	obligation	obligation	NOUN
fbem-13620	117	25	.	.	PUNCT
fbem-13620	118	1	in	in	ADP
fbem-13620	118	2	the	the	DET
fbem-13620	118	3	invoicing	invoicing	NOUN
fbem-13620	118	4	process	process	NOUN
fbem-13620	118	5	,	,	PUNCT
fbem-13620	118	6	[	[	X
fbem-13620	118	7	14	14	NUM
fbem-13620	118	8	]	]	X
fbem-13620	118	9	invoicing	invoicing	NOUN
fbem-13620	118	10	units	unit	NOUN
fbem-13620	118	11	and	and	CCONJ
fbem-13620	118	12	individuals	individual	NOUN
fbem-13620	118	13	shall	shall	AUX
fbem-13620	118	14	comply	comply	VERB
fbem-13620	118	15	with	with	ADP
fbem-13620	118	16	the	the	DET
fbem-13620	118	17	requirements	requirement	NOUN
fbem-13620	118	18	of	of	ADP
fbem-13620	118	19	regulations	regulation	NOUN
fbem-13620	118	20	on	on	ADP
fbem-13620	118	21	the	the	DET
fbem-13620	118	22	invoicing	invoicing	NOUN
fbem-13620	118	23	process	process	NOUN
fbem-13620	118	24	,	,	PUNCT
fbem-13620	118	25	report	report	VERB
fbem-13620	118	26	the	the	DET
fbem-13620	118	27	use	use	NOUN
fbem-13620	118	28	of	of	ADP
fbem-13620	118	29	invoices	invoice	NOUN
fbem-13620	118	30	independently	independently	ADV
fbem-13620	118	31	,	,	PUNCT
fbem-13620	118	32	and	and	CCONJ
fbem-13620	118	33	set	set	VERB
fbem-13620	118	34	up	up	ADP
fbem-13620	118	35	relevant	relevant	ADJ
fbem-13620	118	36	registration	registration	NOUN
fbem-13620	118	37	systems	system	NOUN
fbem-13620	118	38	.	.	PUNCT
fbem-13620	119	1	under	under	ADP
fbem-13620	119	2	this	this	DET
fbem-13620	119	3	regulation	regulation	NOUN
fbem-13620	119	4	,	,	PUNCT
fbem-13620	119	5	the	the	DET
fbem-13620	119	6	issuing	issue	VERB
fbem-13620	119	7	behavior	behavior	NOUN
fbem-13620	119	8	of	of	ADP
fbem-13620	119	9	the	the	DET
fbem-13620	119	10	invoice	invoice	NOUN
fbem-13620	119	11	user	user	NOUN
fbem-13620	119	12	is	be	AUX
fbem-13620	119	13	related	relate	VERB
fbem-13620	119	14	to	to	ADP
fbem-13620	119	15	tax	tax	NOUN
fbem-13620	119	16	registration	registration	NOUN
fbem-13620	119	17	and	and	CCONJ
fbem-13620	119	18	periodic	periodic	ADJ
fbem-13620	119	19	reports	report	NOUN
fbem-13620	119	20	,	,	PUNCT
fbem-13620	119	21	which	which	PRON
fbem-13620	119	22	makes	make	VERB
fbem-13620	119	23	the	the	DET
fbem-13620	119	24	invoice	invoice	NOUN
fbem-13620	119	25	issuing	issuing	NOUN
fbem-13620	119	26	process	process	NOUN
fbem-13620	119	27	limited	limit	VERB
fbem-13620	119	28	by	by	ADP
fbem-13620	119	29	tax	tax	NOUN
fbem-13620	119	30	obligations	obligation	NOUN
fbem-13620	119	31	.	.	PUNCT
fbem-13620	120	1	in	in	ADP
fbem-13620	120	2	addition	addition	NOUN
fbem-13620	120	3	to	to	ADP
fbem-13620	120	4	the	the	DET
fbem-13620	120	5	above	above	ADJ
fbem-13620	120	6	two	two	NUM
fbem-13620	120	7	obligations	obligation	NOUN
fbem-13620	120	8	,	,	PUNCT
fbem-13620	120	9	the	the	DET
fbem-13620	120	10	provisions	provision	NOUN
fbem-13620	120	11	of	of	ADP
fbem-13620	120	12	the	the	DET
fbem-13620	120	13	"	"	PUNCT
fbem-13620	120	14	invoice	invoice	NOUN
fbem-13620	120	15	management	management	NOUN
fbem-13620	120	16	measures	measure	NOUN
fbem-13620	120	17	"	"	PUNCT
fbem-13620	120	18	that	that	PRON
fbem-13620	120	19	stipulate	stipulate	VERB
fbem-13620	120	20	the	the	DET
fbem-13620	120	21	main	main	ADJ
fbem-13620	120	22	obligations	obligation	NOUN
fbem-13620	120	23	of	of	ADP
fbem-13620	120	24	the	the	DET
fbem-13620	120	25	use	use	NOUN
fbem-13620	120	26	of	of	ADP
fbem-13620	120	27	invoices	invoice	NOUN
fbem-13620	120	28	also	also	ADV
fbem-13620	120	29	exist	exist	VERB
fbem-13620	120	30	in	in	ADP
fbem-13620	120	31	the	the	DET
fbem-13620	120	32	storage	storage	NOUN
fbem-13620	120	33	,	,	PUNCT
fbem-13620	120	34	inspection	inspection	NOUN
fbem-13620	120	35	,	,	PUNCT
fbem-13620	120	36	collection	collection	NOUN
fbem-13620	120	37	and	and	CCONJ
fbem-13620	120	38	many	many	ADJ
fbem-13620	120	39	other	other	ADJ
fbem-13620	120	40	links	link	NOUN
fbem-13620	120	41	of	of	ADP
fbem-13620	120	42	invoices	invoice	NOUN
fbem-13620	120	43	.	.	PUNCT
fbem-13620	121	1	[	[	X
fbem-13620	121	2	15	15	NUM
fbem-13620	121	3	]	]	PUNCT
fbem-13620	121	4	from	from	ADP
fbem-13620	121	5	the	the	DET
fbem-13620	121	6	perspective	perspective	NOUN
fbem-13620	121	7	of	of	ADP
fbem-13620	121	8	government	government	NOUN
fbem-13620	121	9	regulators	regulator	NOUN
fbem-13620	121	10	,	,	PUNCT
fbem-13620	121	11	it	it	PRON
fbem-13620	121	12	is	be	AUX
fbem-13620	121	13	convenient	convenient	ADJ
fbem-13620	121	14	to	to	PART
fbem-13620	121	15	realize	realize	VERB
fbem-13620	121	16	the	the	DET
fbem-13620	121	17	tax	tax	NOUN
fbem-13620	121	18	control	control	NOUN
fbem-13620	121	19	function	function	NOUN
fbem-13620	121	20	of	of	ADP
fbem-13620	121	21	invoices	invoice	NOUN
fbem-13620	121	22	by	by	ADP
fbem-13620	121	23	setting	set	VERB
fbem-13620	121	24	obligations	obligation	NOUN
fbem-13620	121	25	on	on	ADP
fbem-13620	121	26	invoice	invoice	ADJ
fbem-13620	121	27	activities	activity	NOUN
fbem-13620	121	28	,	,	PUNCT
fbem-13620	121	29	which	which	PRON
fbem-13620	121	30	is	be	AUX
fbem-13620	121	31	a	a	DET
fbem-13620	121	32	privilege	privilege	NOUN
fbem-13620	121	33	of	of	ADP
fbem-13620	121	34	tax	tax	NOUN
fbem-13620	121	35	control	control	NOUN
fbem-13620	121	36	means	mean	VERB
fbem-13620	121	37	.	.	PUNCT
fbem-13620	122	1	from	from	ADP
fbem-13620	122	2	the	the	DET
fbem-13620	122	3	main	main	ADJ
fbem-13620	122	4	body	body	NOUN
fbem-13620	122	5	of	of	ADP
fbem-13620	122	6	market	market	NOUN
fbem-13620	122	7	transactions	transaction	NOUN
fbem-13620	122	8	,	,	PUNCT
fbem-13620	122	9	the	the	DET
fbem-13620	122	10	design	design	NOUN
fbem-13620	122	11	of	of	ADP
fbem-13620	122	12	the	the	DET
fbem-13620	122	13	system	system	NOUN
fbem-13620	122	14	should	should	AUX
fbem-13620	122	15	be	be	AUX
fbem-13620	122	16	related	relate	VERB
fbem-13620	122	17	to	to	ADP
fbem-13620	122	18	the	the	DET
fbem-13620	122	19	convenience	convenience	NOUN
fbem-13620	122	20	and	and	CCONJ
fbem-13620	122	21	fairness	fairness	NOUN
fbem-13620	122	22	of	of	ADP
fbem-13620	122	23	market	market	NOUN
fbem-13620	122	24	competition	competition	NOUN
fbem-13620	122	25	.	.	PUNCT
fbem-13620	123	1	therefore	therefore	ADV
fbem-13620	123	2	,	,	PUNCT
fbem-13620	123	3	when	when	SCONJ
fbem-13620	123	4	managers	manager	NOUN
fbem-13620	123	5	have	have	AUX
fbem-13620	123	6	hidden	hide	VERB
fbem-13620	123	7	and	and	CCONJ
fbem-13620	123	8	potential	potential	ADJ
fbem-13620	123	9	tax	tax	NOUN
fbem-13620	123	10	collection	collection	NOUN
fbem-13620	123	11	rights	right	NOUN
fbem-13620	123	12	,	,	PUNCT
fbem-13620	123	13	they	they	PRON
fbem-13620	123	14	should	should	AUX
fbem-13620	123	15	also	also	ADV
fbem-13620	123	16	consider	consider	VERB
fbem-13620	123	17	the	the	DET
fbem-13620	123	18	rationalization	rationalization	NOUN
fbem-13620	123	19	of	of	ADP
fbem-13620	123	20	tax	tax	NOUN
fbem-13620	123	21	collection	collection	NOUN
fbem-13620	123	22	and	and	CCONJ
fbem-13620	123	23	management	management	NOUN
fbem-13620	123	24	interests	interest	NOUN
fbem-13620	123	25	when	when	SCONJ
fbem-13620	123	26	seeking	seek	VERB
fbem-13620	123	27	to	to	PART
fbem-13620	123	28	maximize	maximize	VERB
fbem-13620	123	29	their	their	PRON
fbem-13620	123	30	own	own	ADJ
fbem-13620	123	31	interests	interest	NOUN
fbem-13620	123	32	,	,	PUNCT
fbem-13620	123	33	limit	limit	VERB
fbem-13620	123	34	the	the	DET
fbem-13620	123	35	tax	tax	NOUN
fbem-13620	123	36	obligation	obligation	NOUN
fbem-13620	123	37	of	of	ADP
fbem-13620	123	38	the	the	DET
fbem-13620	123	39	invoice	invoice	NOUN
fbem-13620	123	40	subject	subject	NOUN
fbem-13620	123	41	and	and	CCONJ
fbem-13620	123	42	grant	grant	VERB
fbem-13620	123	43	corresponding	corresponding	ADJ
fbem-13620	123	44	rights	right	NOUN
fbem-13620	123	45	,	,	PUNCT
fbem-13620	123	46	so	so	SCONJ
fbem-13620	123	47	as	as	SCONJ
fbem-13620	123	48	to	to	PART
fbem-13620	123	49	obtain	obtain	VERB
fbem-13620	123	50	the	the	DET
fbem-13620	123	51	maximum	maximum	ADJ
fbem-13620	123	52	effectiveness	effectiveness	NOUN
fbem-13620	123	53	of	of	ADP
fbem-13620	123	54	the	the	DET
fbem-13620	123	55	tax	tax	NOUN
fbem-13620	123	56	system	system	NOUN
fbem-13620	123	57	.	.	PUNCT
fbem-13620	124	1	2.3	2.3	NUM
fbem-13620	124	2	.	.	PUNCT
fbem-13620	124	3	problems	problem	NOUN
fbem-13620	124	4	in	in	ADP
fbem-13620	124	5	the	the	DET
fbem-13620	124	6	use	use	NOUN
fbem-13620	124	7	of	of	ADP
fbem-13620	124	8	paper	paper	NOUN
fbem-13620	124	9	invoices	invoice	NOUN
fbem-13620	124	10	under	under	ADP
fbem-13620	124	11	the	the	DET
fbem-13620	124	12	diversified	diversified	ADJ
fbem-13620	124	13	trading	trading	NOUN
fbem-13620	124	14	environment	environment	NOUN
fbem-13620	124	15	,	,	PUNCT
fbem-13620	124	16	the	the	DET
fbem-13620	124	17	traditional	traditional	ADJ
fbem-13620	124	18	"	"	PUNCT
fbem-13620	124	19	tax	tax	NOUN
fbem-13620	124	20	control	control	NOUN
fbem-13620	124	21	by	by	ADP
fbem-13620	124	22	vote	vote	NOUN
fbem-13620	124	23	"	"	PUNCT
fbem-13620	124	24	system	system	NOUN
fbem-13620	124	25	is	be	AUX
fbem-13620	124	26	facing	face	VERB
fbem-13620	124	27	the	the	DET
fbem-13620	124	28	problem	problem	NOUN
fbem-13620	124	29	of	of	ADP
fbem-13620	124	30	failure	failure	NOUN
fbem-13620	124	31	.	.	PUNCT
fbem-13620	125	1	this	this	DET
fbem-13620	125	2	system	system	NOUN
fbem-13620	125	3	,	,	PUNCT
fbem-13620	125	4	which	which	PRON
fbem-13620	125	5	is	be	AUX
fbem-13620	125	6	the	the	DET
fbem-13620	125	7	basis	basis	NOUN
fbem-13620	125	8	of	of	ADP
fbem-13620	125	9	china	china	PROPN
fbem-13620	125	10	's	's	PART
fbem-13620	125	11	tax	tax	NOUN
fbem-13620	125	12	collection	collection	NOUN
fbem-13620	125	13	and	and	CCONJ
fbem-13620	125	14	administration	administration	NOUN
fbem-13620	125	15	,	,	PUNCT
fbem-13620	125	16	relies	rely	VERB
fbem-13620	125	17	on	on	ADP
fbem-13620	125	18	taxpayers	taxpayer	NOUN
fbem-13620	125	19	to	to	PART
fbem-13620	125	20	use	use	VERB
fbem-13620	125	21	unified	unified	ADJ
fbem-13620	125	22	tax	tax	NOUN
fbem-13620	125	23	invoices	invoice	NOUN
fbem-13620	125	24	in	in	ADP
fbem-13620	125	25	the	the	DET
fbem-13620	125	26	tax	tax	NOUN
fbem-13620	125	27	settlement	settlement	NOUN
fbem-13620	125	28	process	process	NOUN
fbem-13620	125	29	and	and	CCONJ
fbem-13620	125	30	fill	fill	VERB
fbem-13620	125	31	out	out	ADP
fbem-13620	125	32	invoices	invoice	NOUN
fbem-13620	125	33	according	accord	VERB
fbem-13620	125	34	to	to	ADP
fbem-13620	125	35	the	the	DET
fbem-13620	125	36	actual	actual	ADJ
fbem-13620	125	37	situation	situation	NOUN
fbem-13620	125	38	to	to	PART
fbem-13620	125	39	supervise	supervise	VERB
fbem-13620	125	40	tax	tax	NOUN
fbem-13620	125	41	sources	source	NOUN
fbem-13620	125	42	to	to	PART
fbem-13620	125	43	ensure	ensure	VERB
fbem-13620	125	44	tax	tax	NOUN
fbem-13620	125	45	stability	stability	NOUN
fbem-13620	125	46	.	.	PUNCT
fbem-13620	126	1	however	however	ADV
fbem-13620	126	2	,	,	PUNCT
fbem-13620	126	3	in	in	ADP
fbem-13620	126	4	the	the	DET
fbem-13620	126	5	electronic	electronic	ADJ
fbem-13620	126	6	transformation	transformation	NOUN
fbem-13620	126	7	,	,	PUNCT
fbem-13620	126	8	the	the	DET
fbem-13620	126	9	main	main	ADJ
fbem-13620	126	10	problems	problem	NOUN
fbem-13620	126	11	faced	face	VERB
fbem-13620	126	12	by	by	ADP
fbem-13620	126	13	this	this	DET
fbem-13620	126	14	system	system	NOUN
fbem-13620	126	15	include	include	VERB
fbem-13620	126	16	:	:	PUNCT
fbem-13620	126	17	the	the	DET
fbem-13620	126	18	characteristics	characteristic	NOUN
fbem-13620	126	19	of	of	ADP
fbem-13620	126	20	the	the	DET
fbem-13620	126	21	self	self	NOUN
fbem-13620	126	22	-	-	PUNCT
fbem-13620	126	23	employed	employ	VERB
fbem-13620	126	24	in	in	ADP
fbem-13620	126	25	e	e	NOUN
fbem-13620	126	26	-	-	NOUN
fbem-13620	126	27	commerce	commerce	NOUN
fbem-13620	126	28	,	,	PUNCT
fbem-13620	126	29	the	the	DET
fbem-13620	126	30	transaction	transaction	NOUN
fbem-13620	126	31	amount	amount	NOUN
fbem-13620	126	32	is	be	AUX
fbem-13620	126	33	small	small	ADJ
fbem-13620	126	34	,	,	PUNCT
fbem-13620	126	35	the	the	DET
fbem-13620	126	36	number	number	NOUN
fbem-13620	126	37	is	be	AUX
fbem-13620	126	38	large	large	ADJ
fbem-13620	126	39	,	,	PUNCT
fbem-13620	126	40	the	the	DET
fbem-13620	126	41	number	number	NOUN
fbem-13620	126	42	of	of	ADP
fbem-13620	126	43	times	time	NOUN
fbem-13620	126	44	,	,	PUNCT
fbem-13620	126	45	they	they	PRON
fbem-13620	126	46	tend	tend	VERB
fbem-13620	126	47	to	to	PART
fbem-13620	126	48	take	take	VERB
fbem-13620	126	49	tax	tax	NOUN
fbem-13620	126	50	avoidance	avoidance	NOUN
fbem-13620	126	51	business	business	NOUN
fbem-13620	126	52	behavior	behavior	NOUN
fbem-13620	126	53	,	,	PUNCT
fbem-13620	126	54	such	such	ADJ
fbem-13620	126	55	as	as	ADP
fbem-13620	126	56	not	not	PART
fbem-13620	126	57	to	to	PART
fbem-13620	126	58	open	open	VERB
fbem-13620	126	59	or	or	CCONJ
fbem-13620	126	60	falsify	falsify	VERB
fbem-13620	126	61	invoices	invoice	NOUN
fbem-13620	126	62	,	,	PUNCT
fbem-13620	126	63	in	in	ADP
fbem-13620	126	64	order	order	NOUN
fbem-13620	126	65	to	to	PART
fbem-13620	126	66	protect	protect	VERB
fbem-13620	126	67	their	their	PRON
fbem-13620	126	68	own	own	ADJ
fbem-13620	126	69	economic	economic	ADJ
fbem-13620	126	70	interests	interest	NOUN
fbem-13620	126	71	;	;	PUNCT
fbem-13620	126	72	consumers	consumer	NOUN
fbem-13620	126	73	in	in	ADP
fbem-13620	126	74	such	such	ADJ
fbem-13620	126	75	transactions	transaction	NOUN
fbem-13620	126	76	often	often	ADV
fbem-13620	126	77	do	do	AUX
fbem-13620	126	78	not	not	PART
fbem-13620	126	79	verify	verify	VERB
fbem-13620	126	80	the	the	DET
fbem-13620	126	81	real	real	ADJ
fbem-13620	126	82	situation	situation	NOUN
fbem-13620	126	83	of	of	ADP
fbem-13620	126	84	electronic	electronic	ADJ
fbem-13620	126	85	invoices	invoice	NOUN
fbem-13620	126	86	,	,	PUNCT
fbem-13620	126	87	or	or	CCONJ
fbem-13620	126	88	even	even	ADV
fbem-13620	126	89	apply	apply	VERB
fbem-13620	126	90	for	for	ADP
fbem-13620	126	91	invoicing	invoicing	NOUN
fbem-13620	126	92	;	;	PUNCT
fbem-13620	126	93	it	it	PRON
fbem-13620	126	94	is	be	AUX
fbem-13620	126	95	difficult	difficult	ADJ
fbem-13620	126	96	to	to	PART
fbem-13620	126	97	implement	implement	VERB
fbem-13620	126	98	"	"	PUNCT
fbem-13620	126	99	tax	tax	NOUN
fbem-13620	126	100	by	by	ADP
fbem-13620	126	101	vote	vote	NOUN
fbem-13620	126	102	"	"	PUNCT
fbem-13620	126	103	on	on	ADP
fbem-13620	126	104	individual	individual	ADJ
fbem-13620	126	105	taxpayers	taxpayer	NOUN
fbem-13620	126	106	on	on	ADP
fbem-13620	126	107	the	the	DET
fbem-13620	126	108	network	network	NOUN
fbem-13620	126	109	,	,	PUNCT
fbem-13620	126	110	and	and	CCONJ
fbem-13620	126	111	the	the	DET
fbem-13620	126	112	supervision	supervision	NOUN
fbem-13620	126	113	cost	cost	NOUN
fbem-13620	126	114	is	be	AUX
fbem-13620	126	115	high	high	ADJ
fbem-13620	126	116	.	.	PUNCT
fbem-13620	127	1	placing	place	VERB
fbem-13620	127	2	the	the	DET
fbem-13620	127	3	billing	billing	NOUN
fbem-13620	127	4	obligation	obligation	NOUN
fbem-13620	127	5	before	before	SCONJ
fbem-13620	127	6	economic	economic	ADJ
fbem-13620	127	7	transaction	transaction	NOUN
fbem-13620	127	8	activities	activity	NOUN
fbem-13620	127	9	increases	increase	VERB
fbem-13620	127	10	the	the	DET
fbem-13620	127	11	cost	cost	NOUN
fbem-13620	127	12	of	of	ADP
fbem-13620	127	13	tax	tax	NOUN
fbem-13620	127	14	payment	payment	NOUN
fbem-13620	127	15	,	,	PUNCT
fbem-13620	127	16	reduces	reduce	VERB
fbem-13620	127	17	the	the	DET
fbem-13620	127	18	enthusiasm	enthusiasm	NOUN
fbem-13620	127	19	of	of	ADP
fbem-13620	127	20	tax	tax	NOUN
fbem-13620	127	21	payers	payer	NOUN
fbem-13620	127	22	,	,	PUNCT
fbem-13620	127	23	leads	lead	VERB
fbem-13620	127	24	to	to	ADP
fbem-13620	127	25	network	network	NOUN
fbem-13620	127	26	operators	operator	NOUN
fbem-13620	127	27	'	'	PART
fbem-13620	127	28	billing	billing	NOUN
fbem-13620	127	29	behavior	behavior	NOUN
fbem-13620	127	30	contrary	contrary	ADJ
fbem-13620	127	31	to	to	ADP
fbem-13620	127	32	the	the	DET
fbem-13620	127	33	actual	actual	ADJ
fbem-13620	127	34	transaction	transaction	NOUN
fbem-13620	127	35	situation	situation	NOUN
fbem-13620	127	36	,	,	PUNCT
fbem-13620	127	37	increases	increase	VERB
fbem-13620	127	38	the	the	DET
fbem-13620	127	39	difficulty	difficulty	NOUN
fbem-13620	127	40	and	and	CCONJ
fbem-13620	127	41	cost	cost	NOUN
fbem-13620	127	42	of	of	ADP
fbem-13620	127	43	tax	tax	NOUN
fbem-13620	127	44	collection	collection	NOUN
fbem-13620	127	45	and	and	CCONJ
fbem-13620	127	46	administration	administration	NOUN
fbem-13620	127	47	,	,	PUNCT
fbem-13620	127	48	and	and	CCONJ
fbem-13620	127	49	reduces	reduce	VERB
fbem-13620	127	50	the	the	DET
fbem-13620	127	51	efficiency	efficiency	NOUN
fbem-13620	127	52	of	of	ADP
fbem-13620	127	53	tax	tax	NOUN
fbem-13620	127	54	collection	collection	NOUN
fbem-13620	127	55	and	and	CCONJ
fbem-13620	127	56	administration	administration	NOUN
fbem-13620	127	57	.	.	PUNCT
fbem-13620	128	1	[	[	X
fbem-13620	128	2	16	16	NUM
fbem-13620	128	3	]	]	PUNCT
fbem-13620	128	4	the	the	DET
fbem-13620	128	5	current	current	ADJ
fbem-13620	128	6	system	system	NOUN
fbem-13620	128	7	of	of	ADP
fbem-13620	128	8	"	"	PUNCT
fbem-13620	128	9	tax	tax	NOUN
fbem-13620	128	10	controlled	control	VERB
fbem-13620	128	11	by	by	ADP
fbem-13620	128	12	vote	vote	NOUN
fbem-13620	128	13	"	"	PUNCT
fbem-13620	128	14	requires	require	VERB
fbem-13620	128	15	information	information	NOUN
fbem-13620	128	16	symmetry	symmetry	NOUN
fbem-13620	128	17	to	to	PART
fbem-13620	128	18	reflect	reflect	VERB
fbem-13620	128	19	the	the	DET
fbem-13620	128	20	authenticity	authenticity	NOUN
fbem-13620	128	21	of	of	ADP
fbem-13620	128	22	transactions	transaction	NOUN
fbem-13620	128	23	.	.	PUNCT
fbem-13620	129	1	however	however	ADV
fbem-13620	129	2	,	,	PUNCT
fbem-13620	129	3	in	in	ADP
fbem-13620	129	4	actual	actual	ADJ
fbem-13620	129	5	management	management	NOUN
fbem-13620	129	6	,	,	PUNCT
fbem-13620	129	7	tax	tax	NOUN
fbem-13620	129	8	authorities	authority	NOUN
fbem-13620	129	9	obtain	obtain	VERB
fbem-13620	129	10	information	information	NOUN
fbem-13620	129	11	indirectly	indirectly	ADV
fbem-13620	129	12	through	through	ADP
fbem-13620	129	13	invoices	invoice	NOUN
fbem-13620	129	14	,	,	PUNCT
fbem-13620	129	15	resulting	result	VERB
fbem-13620	129	16	in	in	ADP
fbem-13620	129	17	the	the	DET
fbem-13620	129	18	separation	separation	NOUN
fbem-13620	129	19	of	of	ADP
fbem-13620	129	20	transaction	transaction	NOUN
fbem-13620	129	21	information	information	NOUN
fbem-13620	129	22	from	from	ADP
fbem-13620	129	23	invoice	invoice	NOUN
fbem-13620	129	24	information	information	NOUN
fbem-13620	129	25	.	.	PUNCT
fbem-13620	130	1	buyers	buyer	NOUN
fbem-13620	130	2	and	and	CCONJ
fbem-13620	130	3	sellers	seller	NOUN
fbem-13620	130	4	get	get	VERB
fbem-13620	130	5	information	information	NOUN
fbem-13620	130	6	directly	directly	ADV
fbem-13620	130	7	,	,	PUNCT
fbem-13620	130	8	but	but	CCONJ
fbem-13620	130	9	tax	tax	NOUN
fbem-13620	130	10	authorities	authority	NOUN
fbem-13620	130	11	use	use	VERB
fbem-13620	130	12	invoices	invoice	NOUN
fbem-13620	130	13	as	as	ADP
fbem-13620	130	14	a	a	DET
fbem-13620	130	15	link	link	NOUN
fbem-13620	130	16	to	to	PART
fbem-13620	130	17	regulate	regulate	VERB
fbem-13620	130	18	tax	tax	NOUN
fbem-13620	130	19	sources	source	NOUN
fbem-13620	130	20	.	.	PUNCT
fbem-13620	131	1	tax	tax	NOUN
fbem-13620	131	2	authorities	authority	NOUN
fbem-13620	131	3	are	be	AUX
fbem-13620	131	4	in	in	ADP
fbem-13620	131	5	a	a	DET
fbem-13620	131	6	monopoly	monopoly	NOUN
fbem-13620	131	7	position	position	NOUN
fbem-13620	131	8	,	,	PUNCT
fbem-13620	131	9	which	which	PRON
fbem-13620	131	10	can	can	AUX
fbem-13620	131	11	lead	lead	VERB
fbem-13620	131	12	to	to	ADP
fbem-13620	131	13	abuse	abuse	NOUN
fbem-13620	131	14	of	of	ADP
fbem-13620	131	15	power	power	NOUN
fbem-13620	131	16	and	and	CCONJ
fbem-13620	131	17	encourage	encourage	VERB
fbem-13620	131	18	tax	tax	NOUN
fbem-13620	131	19	evasion	evasion	NOUN
fbem-13620	131	20	and	and	CCONJ
fbem-13620	131	21	improper	improper	ADJ
fbem-13620	131	22	benefits	benefit	NOUN
fbem-13620	131	23	.	.	PUNCT
fbem-13620	132	1	regulatory	regulatory	ADJ
fbem-13620	132	2	improvements	improvement	NOUN
fbem-13620	132	3	are	be	AUX
fbem-13620	132	4	needed	need	VERB
fbem-13620	132	5	to	to	PART
fbem-13620	132	6	reduce	reduce	VERB
fbem-13620	132	7	the	the	DET
fbem-13620	132	8	risk	risk	NOUN
fbem-13620	132	9	of	of	ADP
fbem-13620	132	10	information	information	NOUN
fbem-13620	132	11	separation	separation	NOUN
fbem-13620	132	12	and	and	CCONJ
fbem-13620	132	13	abuse	abuse	NOUN
fbem-13620	132	14	of	of	ADP
fbem-13620	132	15	monopoly	monopoly	NOUN
fbem-13620	132	16	power	power	NOUN
fbem-13620	132	17	,	,	PUNCT
fbem-13620	132	18	and	and	CCONJ
fbem-13620	132	19	to	to	PART
fbem-13620	132	20	ensure	ensure	VERB
fbem-13620	132	21	fair	fair	ADJ
fbem-13620	132	22	and	and	CCONJ
fbem-13620	132	23	stable	stable	ADJ
fbem-13620	132	24	taxation	taxation	NOUN
fbem-13620	132	25	.	.	PUNCT
fbem-13620	133	1	[	[	X
fbem-13620	133	2	17	17	NUM
fbem-13620	133	3	]	]	PUNCT
fbem-13620	133	4	the	the	DET
fbem-13620	133	5	cost	cost	NOUN
fbem-13620	133	6	of	of	ADP
fbem-13620	133	7	the	the	DET
fbem-13620	133	8	paper	paper	NOUN
fbem-13620	133	9	original	original	ADJ
fbem-13620	133	10	certificate	certificate	NOUN
fbem-13620	133	11	is	be	AUX
fbem-13620	133	12	high	high	ADJ
fbem-13620	133	13	and	and	CCONJ
fbem-13620	133	14	it	it	PRON
fbem-13620	133	15	is	be	AUX
fbem-13620	133	16	difficult	difficult	ADJ
fbem-13620	133	17	to	to	PART
fbem-13620	133	18	obtain	obtain	VERB
fbem-13620	133	19	,	,	PUNCT
fbem-13620	133	20	and	and	CCONJ
fbem-13620	133	21	the	the	DET
fbem-13620	133	22	price	price	NOUN
fbem-13620	133	23	of	of	ADP
fbem-13620	133	24	the	the	DET
fbem-13620	133	25	enterprise	enterprise	NOUN
fbem-13620	133	26	is	be	AUX
fbem-13620	133	27	high	high	ADJ
fbem-13620	133	28	when	when	SCONJ
fbem-13620	133	29	asking	ask	VERB
fbem-13620	133	30	for	for	ADP
fbem-13620	133	31	the	the	DET
fbem-13620	133	32	invoice	invoice	NOUN
fbem-13620	133	33	,	,	PUNCT
fbem-13620	133	34	resulting	result	VERB
fbem-13620	133	35	in	in	ADP
fbem-13620	133	36	the	the	DET
fbem-13620	133	37	taxpayer	taxpayer	NOUN
fbem-13620	133	38	hoping	hope	VERB
fbem-13620	133	39	to	to	PART
fbem-13620	133	40	conclude	conclude	VERB
fbem-13620	133	41	the	the	DET
fbem-13620	133	42	transaction	transaction	NOUN
fbem-13620	133	43	at	at	ADP
fbem-13620	133	44	a	a	DET
fbem-13620	133	45	lower	low	ADJ
fbem-13620	133	46	price	price	NOUN
fbem-13620	133	47	but	but	CCONJ
fbem-13620	133	48	unable	unable	ADJ
fbem-13620	133	49	to	to	PART
fbem-13620	133	50	obtain	obtain	VERB
fbem-13620	133	51	the	the	DET
fbem-13620	133	52	legal	legal	ADJ
fbem-13620	133	53	certificate	certificate	NOUN
fbem-13620	133	54	.	.	PUNCT
fbem-13620	134	1	the	the	DET
fbem-13620	134	2	form	form	NOUN
fbem-13620	134	3	of	of	ADP
fbem-13620	134	4	the	the	DET
fbem-13620	134	5	paper	paper	NOUN
fbem-13620	134	6	original	original	ADJ
fbem-13620	134	7	document	document	NOUN
fbem-13620	134	8	is	be	AUX
fbem-13620	134	9	not	not	PART
fbem-13620	134	10	standardized	standardize	VERB
fbem-13620	134	11	,	,	PUNCT
fbem-13620	134	12	such	such	ADJ
fbem-13620	134	13	as	as	ADP
fbem-13620	134	14	incomplete	incomplete	ADJ
fbem-13620	134	15	filling	filling	NOUN
fbem-13620	134	16	,	,	PUNCT
fbem-13620	134	17	lack	lack	NOUN
fbem-13620	134	18	of	of	ADP
fbem-13620	134	19	approval	approval	NOUN
fbem-13620	134	20	procedures	procedure	NOUN
fbem-13620	134	21	,	,	PUNCT
fbem-13620	134	22	or	or	CCONJ
fbem-13620	134	23	the	the	DET
fbem-13620	134	24	use	use	NOUN
fbem-13620	134	25	of	of	ADP
fbem-13620	134	26	internal	internal	ADJ
fbem-13620	134	27	settlement	settlement	NOUN
fbem-13620	134	28	bills	bill	NOUN
fbem-13620	134	29	instead	instead	ADV
fbem-13620	134	30	of	of	ADP
fbem-13620	134	31	invoices	invoice	NOUN
fbem-13620	134	32	,	,	PUNCT
fbem-13620	134	33	resulting	result	VERB
fbem-13620	134	34	in	in	ADP
fbem-13620	134	35	non	non	ADJ
fbem-13620	134	36	-	-	ADJ
fbem-13620	134	37	standard	standard	ADJ
fbem-13620	134	38	accounting	accounting	NOUN
fbem-13620	134	39	data	datum	NOUN
fbem-13620	134	40	.	.	PUNCT
fbem-13620	135	1	the	the	DET
fbem-13620	135	2	contents	content	NOUN
fbem-13620	135	3	of	of	ADP
fbem-13620	135	4	the	the	DET
fbem-13620	135	5	original	original	ADJ
fbem-13620	135	6	paper	paper	NOUN
fbem-13620	135	7	certificates	certificate	NOUN
fbem-13620	135	8	are	be	AUX
fbem-13620	135	9	untrue	untrue	ADJ
fbem-13620	135	10	,	,	PUNCT
fbem-13620	135	11	including	include	VERB
fbem-13620	135	12	false	false	ADJ
fbem-13620	135	13	opening	opening	NOUN
fbem-13620	135	14	or	or	CCONJ
fbem-13620	135	15	false	false	ADJ
fbem-13620	135	16	declaration	declaration	NOUN
fbem-13620	135	17	of	of	ADP
fbem-13620	135	18	expenditure	expenditure	NOUN
fbem-13620	135	19	bills	bill	NOUN
fbem-13620	135	20	,	,	PUNCT
fbem-13620	135	21	as	as	ADV
fbem-13620	135	22	well	well	ADV
fbem-13620	135	23	as	as	ADP
fbem-13620	135	24	untrue	untrue	ADJ
fbem-13620	135	25	economic	economic	ADJ
fbem-13620	135	26	activities	activity	NOUN
fbem-13620	135	27	.	.	PUNCT
fbem-13620	136	1	the	the	DET
fbem-13620	136	2	paper	paper	NOUN
fbem-13620	136	3	original	original	ADJ
fbem-13620	136	4	certificate	certificate	NOUN
fbem-13620	136	5	is	be	AUX
fbem-13620	136	6	incompatible	incompatible	ADJ
fbem-13620	136	7	with	with	ADP
fbem-13620	136	8	information	information	NOUN
fbem-13620	136	9	,	,	PUNCT
fbem-13620	136	10	which	which	PRON
fbem-13620	136	11	limits	limit	VERB
fbem-13620	136	12	the	the	DET
fbem-13620	136	13	automatic	automatic	ADJ
fbem-13620	136	14	application	application	NOUN
fbem-13620	136	15	of	of	ADP
fbem-13620	136	16	accounting	accounting	NOUN
fbem-13620	136	17	information	information	NOUN
fbem-13620	136	18	system	system	NOUN
fbem-13620	136	19	,	,	PUNCT
fbem-13620	136	20	prolongs	prolong	VERB
fbem-13620	136	21	the	the	DET
fbem-13620	136	22	information	information	NOUN
fbem-13620	136	23	processing	processing	NOUN
fbem-13620	136	24	time	time	NOUN
fbem-13620	136	25	,	,	PUNCT
fbem-13620	136	26	and	and	CCONJ
fbem-13620	136	27	hinders	hinder	VERB
fbem-13620	136	28	the	the	DET
fbem-13620	136	29	cooperation	cooperation	NOUN
fbem-13620	136	30	between	between	ADP
fbem-13620	136	31	information	information	NOUN
fbem-13620	136	32	flow	flow	NOUN
fbem-13620	136	33	and	and	CCONJ
fbem-13620	136	34	business	business	NOUN
fbem-13620	136	35	flow	flow	NOUN
fbem-13620	136	36	.	.	PUNCT
fbem-13620	137	1	the	the	DET
fbem-13620	137	2	paper	paper	NOUN
fbem-13620	137	3	original	original	ADJ
fbem-13620	137	4	certificate	certificate	NOUN
fbem-13620	137	5	can	can	AUX
fbem-13620	137	6	not	not	PART
fbem-13620	137	7	meet	meet	VERB
fbem-13620	137	8	the	the	DET
fbem-13620	137	9	development	development	NOUN
fbem-13620	137	10	needs	need	NOUN
fbem-13620	137	11	of	of	ADP
fbem-13620	137	12	e	e	NOUN
fbem-13620	137	13	-	-	NOUN
fbem-13620	137	14	commerce	commerce	NOUN
fbem-13620	137	15	,	,	PUNCT
fbem-13620	137	16	which	which	PRON
fbem-13620	137	17	affects	affect	VERB
fbem-13620	137	18	the	the	DET
fbem-13620	137	19	development	development	NOUN
fbem-13620	137	20	of	of	ADP
fbem-13620	137	21	ecommerce	ecommerce	PROPN
fbem-13620	137	22	,	,	PUNCT
fbem-13620	137	23	the	the	DET
fbem-13620	137	24	efficiency	efficiency	NOUN
fbem-13620	137	25	of	of	ADP
fbem-13620	137	26	tax	tax	NOUN
fbem-13620	137	27	declaration	declaration	NOUN
fbem-13620	137	28	and	and	CCONJ
fbem-13620	137	29	tax	tax	NOUN
fbem-13620	137	30	collection	collection	NOUN
fbem-13620	137	31	and	and	CCONJ
fbem-13620	137	32	management	management	NOUN
fbem-13620	137	33	,	,	PUNCT
fbem-13620	137	34	as	as	ADV
fbem-13620	137	35	well	well	ADV
fbem-13620	137	36	as	as	ADP
fbem-13620	137	37	the	the	DET
fbem-13620	137	38	process	process	NOUN
fbem-13620	137	39	of	of	ADP
fbem-13620	137	40	accounting	accounting	NOUN
fbem-13620	137	41	informatization	informatization	NOUN
fbem-13620	137	42	and	and	CCONJ
fbem-13620	137	43	enterprise	enterprise	NOUN
fbem-13620	137	44	informatization	informatization	NOUN
fbem-13620	137	45	.	.	PUNCT
fbem-13620	138	1	[	[	X
fbem-13620	138	2	18	18	NUM
fbem-13620	138	3	]	]	PUNCT
fbem-13620	138	4	after	after	SCONJ
fbem-13620	138	5	the	the	DET
fbem-13620	138	6	customer	customer	NOUN
fbem-13620	138	7	obtains	obtain	VERB
fbem-13620	138	8	the	the	DET
fbem-13620	138	9	invoice	invoice	NOUN
fbem-13620	138	10	from	from	ADP
fbem-13620	138	11	the	the	DET
fbem-13620	138	12	supplier	supplier	NOUN
fbem-13620	138	13	,	,	PUNCT
fbem-13620	138	14	it	it	PRON
fbem-13620	138	15	needs	need	VERB
fbem-13620	138	16	to	to	PART
fbem-13620	138	17	be	be	AUX
fbem-13620	138	18	checked	check	VERB
fbem-13620	138	19	and	and	CCONJ
fbem-13620	138	20	sorted	sort	VERB
fbem-13620	138	21	out	out	ADV
fbem-13620	138	22	,	,	PUNCT
fbem-13620	138	23	and	and	CCONJ
fbem-13620	138	24	then	then	ADV
fbem-13620	138	25	the	the	DET
fbem-13620	138	26	invoice	invoice	NOUN
fbem-13620	138	27	is	be	AUX
fbem-13620	138	28	entered	enter	VERB
fbem-13620	138	29	into	into	ADP
fbem-13620	138	30	the	the	DET
fbem-13620	138	31	financial	financial	ADJ
fbem-13620	138	32	system	system	NOUN
fbem-13620	138	33	for	for	ADP
fbem-13620	138	34	accounting	accounting	NOUN
fbem-13620	138	35	processing	processing	NOUN
fbem-13620	138	36	.	.	PUNCT
fbem-13620	139	1	then	then	ADV
fbem-13620	139	2	,	,	PUNCT
fbem-13620	139	3	the	the	DET
fbem-13620	139	4	vouchers	voucher	NOUN
fbem-13620	139	5	generated	generate	VERB
fbem-13620	139	6	by	by	ADP
fbem-13620	139	7	the	the	DET
fbem-13620	139	8	financial	financial	ADJ
fbem-13620	139	9	system	system	NOUN
fbem-13620	139	10	need	need	VERB
fbem-13620	139	11	to	to	PART
fbem-13620	139	12	be	be	AUX
fbem-13620	139	13	printed	print	VERB
fbem-13620	139	14	out	out	ADP
fbem-13620	139	15	,	,	PUNCT
fbem-13620	139	16	and	and	CCONJ
fbem-13620	139	17	finally	finally	ADV
fbem-13620	139	18	the	the	DET
fbem-13620	139	19	invoices	invoice	NOUN
fbem-13620	139	20	and	and	CCONJ
fbem-13620	139	21	other	other	ADJ
fbem-13620	139	22	documents	document	NOUN
fbem-13620	139	23	are	be	AUX
fbem-13620	139	24	bound	bind	VERB
fbem-13620	139	25	into	into	ADP
fbem-13620	139	26	the	the	DET
fbem-13620	139	27	account	account	NOUN
fbem-13620	139	28	.	.	PUNCT
fbem-13620	140	1	in	in	ADP
fbem-13620	140	2	this	this	DET
fbem-13620	140	3	process	process	NOUN
fbem-13620	140	4	,	,	PUNCT
fbem-13620	140	5	the	the	DET
fbem-13620	140	6	business	business	NOUN
fbem-13620	140	7	activities	activity	NOUN
fbem-13620	140	8	of	of	ADP
fbem-13620	140	9	the	the	DET
fbem-13620	140	10	enterprise	enterprise	NOUN
fbem-13620	140	11	are	be	AUX
fbem-13620	140	12	closely	closely	ADV
fbem-13620	140	13	dependent	dependent	ADJ
fbem-13620	140	14	on	on	ADP
fbem-13620	140	15	paper	paper	NOUN
fbem-13620	140	16	invoices	invoice	NOUN
fbem-13620	140	17	,	,	PUNCT
fbem-13620	140	18	and	and	CCONJ
fbem-13620	140	19	the	the	DET
fbem-13620	140	20	financial	financial	ADJ
fbem-13620	140	21	personnel	personnel	NOUN
fbem-13620	140	22	have	have	VERB
fbem-13620	140	23	to	to	PART
fbem-13620	140	24	deal	deal	VERB
fbem-13620	140	25	with	with	ADP
fbem-13620	140	26	a	a	DET
fbem-13620	140	27	large	large	ADJ
fbem-13620	140	28	number	number	NOUN
fbem-13620	140	29	of	of	ADP
fbem-13620	140	30	heavy	heavy	ADJ
fbem-13620	140	31	businesses	business	NOUN
fbem-13620	140	32	,	,	PUNCT
fbem-13620	140	33	and	and	CCONJ
fbem-13620	140	34	the	the	DET
fbem-13620	140	35	paper	paper	NOUN
fbem-13620	140	36	documents	document	NOUN
fbem-13620	140	37	are	be	AUX
fbem-13620	140	38	all	all	ADV
fbem-13620	140	39	over	over	ADP
fbem-13620	140	40	their	their	PRON
fbem-13620	140	41	workspace	workspace	NOUN
fbem-13620	140	42	,	,	PUNCT
fbem-13620	140	43	resulting	result	VERB
fbem-13620	140	44	in	in	ADP
fbem-13620	140	45	the	the	DET
fbem-13620	140	46	need	need	NOUN
fbem-13620	140	47	to	to	PART
fbem-13620	140	48	work	work	VERB
fbem-13620	140	49	overtime	overtime	NOUN
fbem-13620	140	50	to	to	PART
fbem-13620	140	51	deal	deal	VERB
fbem-13620	140	52	with	with	ADP
fbem-13620	140	53	these	these	DET
fbem-13620	140	54	tasks	task	NOUN
fbem-13620	140	55	.	.	PUNCT
fbem-13620	141	1	this	this	DET
fbem-13620	141	2	traditional	traditional	ADJ
fbem-13620	141	3	process	process	NOUN
fbem-13620	141	4	is	be	AUX
fbem-13620	141	5	inefficient	inefficient	ADJ
fbem-13620	141	6	and	and	CCONJ
fbem-13620	141	7	prone	prone	ADJ
fbem-13620	141	8	to	to	ADP
fbem-13620	141	9	cumbersome	cumbersome	ADJ
fbem-13620	141	10	work	work	NOUN
fbem-13620	141	11	burdens	burden	NOUN
fbem-13620	141	12	.	.	PUNCT
fbem-13620	142	1	[	[	X
fbem-13620	142	2	19	19	NUM
fbem-13620	142	3	]	]	PUNCT
fbem-13620	142	4	the	the	DET
fbem-13620	142	5	invoice	invoice	NOUN
fbem-13620	142	6	management	management	NOUN
fbem-13620	142	7	system	system	NOUN
fbem-13620	142	8	is	be	AUX
fbem-13620	142	9	disconnected	disconnect	VERB
fbem-13620	142	10	from	from	ADP
fbem-13620	142	11	the	the	DET
fbem-13620	142	12	actual	actual	ADJ
fbem-13620	142	13	operation	operation	NOUN
fbem-13620	142	14	and	and	CCONJ
fbem-13620	142	15	management	management	NOUN
fbem-13620	142	16	behavior	behavior	NOUN
fbem-13620	142	17	of	of	ADP
fbem-13620	142	18	the	the	DET
fbem-13620	142	19	enterprise	enterprise	NOUN
fbem-13620	142	20	:	:	PUNCT
fbem-13620	142	21	the	the	DET
fbem-13620	142	22	traditional	traditional	ADJ
fbem-13620	142	23	invoice	invoice	NOUN
fbem-13620	142	24	management	management	NOUN
fbem-13620	142	25	system	system	NOUN
fbem-13620	142	26	fails	fail	VERB
fbem-13620	142	27	to	to	PART
fbem-13620	142	28	achieve	achieve	VERB
fbem-13620	142	29	the	the	DET
fbem-13620	142	30	consistency	consistency	NOUN
fbem-13620	142	31	of	of	ADP
fbem-13620	142	32	information	information	NOUN
fbem-13620	142	33	flow	flow	NOUN
fbem-13620	142	34	,	,	PUNCT
fbem-13620	142	35	material	material	NOUN
fbem-13620	142	36	flow	flow	NOUN
fbem-13620	142	37	and	and	CCONJ
fbem-13620	142	38	capital	capital	NOUN
fbem-13620	142	39	flow	flow	NOUN
fbem-13620	142	40	,	,	PUNCT
fbem-13620	142	41	resulting	result	VERB
fbem-13620	142	42	in	in	ADP
fbem-13620	142	43	the	the	DET
fbem-13620	142	44	disconnect	disconnect	NOUN
fbem-13620	142	45	between	between	ADP
fbem-13620	142	46	invoice	invoice	NOUN
fbem-13620	142	47	16	16	NUM
fbem-13620	142	48	management	management	NOUN
fbem-13620	142	49	and	and	CCONJ
fbem-13620	142	50	the	the	DET
fbem-13620	142	51	actual	actual	ADJ
fbem-13620	142	52	operation	operation	NOUN
fbem-13620	142	53	situation	situation	NOUN
fbem-13620	142	54	and	and	CCONJ
fbem-13620	142	55	the	the	DET
fbem-13620	142	56	inability	inability	NOUN
fbem-13620	142	57	to	to	PART
fbem-13620	142	58	accurately	accurately	ADV
fbem-13620	142	59	record	record	VERB
fbem-13620	142	60	the	the	DET
fbem-13620	142	61	business	business	NOUN
fbem-13620	142	62	activities	activity	NOUN
fbem-13620	142	63	of	of	ADP
fbem-13620	142	64	the	the	DET
fbem-13620	142	65	enterprise	enterprise	NOUN
fbem-13620	142	66	.	.	PUNCT
fbem-13620	143	1	pay	pay	VERB
fbem-13620	143	2	too	too	ADV
fbem-13620	143	3	much	much	ADJ
fbem-13620	143	4	attention	attention	NOUN
fbem-13620	143	5	to	to	ADP
fbem-13620	143	6	the	the	DET
fbem-13620	143	7	anti	anti	ADJ
fbem-13620	143	8	-	-	ADJ
fbem-13620	143	9	counterfeiting	counterfeiting	NOUN
fbem-13620	143	10	of	of	ADP
fbem-13620	143	11	the	the	DET
fbem-13620	143	12	invoice	invoice	NOUN
fbem-13620	143	13	itself	itself	PRON
fbem-13620	143	14	:	:	PUNCT
fbem-13620	143	15	the	the	DET
fbem-13620	143	16	current	current	ADJ
fbem-13620	143	17	invoice	invoice	NOUN
fbem-13620	143	18	management	management	NOUN
fbem-13620	143	19	system	system	NOUN
fbem-13620	143	20	too	too	ADV
fbem-13620	143	21	much	much	ADJ
fbem-13620	143	22	emphasis	emphasis	NOUN
fbem-13620	143	23	on	on	ADP
fbem-13620	143	24	the	the	DET
fbem-13620	143	25	anti	anti	ADJ
fbem-13620	143	26	-	-	ADJ
fbem-13620	143	27	counterfeiting	counterfeiting	ADJ
fbem-13620	143	28	and	and	CCONJ
fbem-13620	143	29	management	management	NOUN
fbem-13620	143	30	of	of	ADP
fbem-13620	143	31	paper	paper	NOUN
fbem-13620	143	32	invoices	invoice	NOUN
fbem-13620	143	33	,	,	PUNCT
fbem-13620	143	34	invest	invest	VERB
fbem-13620	143	35	a	a	DET
fbem-13620	143	36	lot	lot	NOUN
fbem-13620	143	37	of	of	ADP
fbem-13620	143	38	resources	resource	NOUN
fbem-13620	143	39	,	,	PUNCT
fbem-13620	143	40	resulting	result	VERB
fbem-13620	143	41	in	in	ADP
fbem-13620	143	42	high	high	ADJ
fbem-13620	143	43	management	management	NOUN
fbem-13620	143	44	costs	cost	NOUN
fbem-13620	143	45	,	,	PUNCT
fbem-13620	143	46	and	and	CCONJ
fbem-13620	143	47	the	the	DET
fbem-13620	143	48	core	core	NOUN
fbem-13620	143	49	should	should	AUX
fbem-13620	143	50	be	be	AUX
fbem-13620	143	51	the	the	DET
fbem-13620	143	52	authenticity	authenticity	NOUN
fbem-13620	143	53	of	of	ADP
fbem-13620	143	54	the	the	DET
fbem-13620	143	55	invoice	invoice	NOUN
fbem-13620	143	56	information	information	NOUN
fbem-13620	143	57	,	,	PUNCT
fbem-13620	143	58	if	if	SCONJ
fbem-13620	143	59	the	the	DET
fbem-13620	143	60	tax	tax	NOUN
fbem-13620	143	61	authorities	authority	NOUN
fbem-13620	143	62	can	can	AUX
fbem-13620	143	63	grasp	grasp	VERB
fbem-13620	143	64	the	the	DET
fbem-13620	143	65	invoice	invoice	ADJ
fbem-13620	143	66	information	information	NOUN
fbem-13620	143	67	from	from	ADP
fbem-13620	143	68	the	the	DET
fbem-13620	143	69	source	source	NOUN
fbem-13620	143	70	,	,	PUNCT
fbem-13620	143	71	the	the	DET
fbem-13620	143	72	anti	anti	ADJ
fbem-13620	143	73	-	-	ADJ
fbem-13620	143	74	counterfeiting	counterfeiting	ADJ
fbem-13620	143	75	demand	demand	NOUN
fbem-13620	143	76	can	can	AUX
fbem-13620	143	77	be	be	AUX
fbem-13620	143	78	reduced	reduce	VERB
fbem-13620	143	79	.	.	PUNCT
fbem-13620	144	1	not	not	PART
fbem-13620	144	2	adapted	adapt	VERB
fbem-13620	144	3	to	to	ADP
fbem-13620	144	4	the	the	DET
fbem-13620	144	5	requirements	requirement	NOUN
fbem-13620	144	6	of	of	ADP
fbem-13620	144	7	e	e	NOUN
fbem-13620	144	8	-	-	NOUN
fbem-13620	144	9	commerce	commerce	NOUN
fbem-13620	144	10	,	,	PUNCT
fbem-13620	144	11	the	the	DET
fbem-13620	144	12	existing	exist	VERB
fbem-13620	144	13	invoice	invoice	NOUN
fbem-13620	144	14	system	system	NOUN
fbem-13620	144	15	can	can	AUX
fbem-13620	144	16	not	not	PART
fbem-13620	144	17	meet	meet	VERB
fbem-13620	144	18	the	the	DET
fbem-13620	144	19	needs	need	NOUN
fbem-13620	144	20	of	of	ADP
fbem-13620	144	21	e	e	NOUN
fbem-13620	144	22	-	-	NOUN
fbem-13620	144	23	commerce	commerce	ADJ
fbem-13620	144	24	,	,	PUNCT
fbem-13620	144	25	electronic	electronic	ADJ
fbem-13620	144	26	transactions	transaction	NOUN
fbem-13620	144	27	and	and	CCONJ
fbem-13620	144	28	payments	payment	NOUN
fbem-13620	144	29	require	require	VERB
fbem-13620	144	30	more	more	ADV
fbem-13620	144	31	efficient	efficient	ADJ
fbem-13620	144	32	and	and	CCONJ
fbem-13620	144	33	secure	secure	VERB
fbem-13620	144	34	information	information	NOUN
fbem-13620	144	35	flow	flow	NOUN
fbem-13620	144	36	and	and	CCONJ
fbem-13620	144	37	tax	tax	NOUN
fbem-13620	144	38	payment	payment	NOUN
fbem-13620	144	39	process	process	NOUN
fbem-13620	144	40	,	,	PUNCT
fbem-13620	144	41	and	and	CCONJ
fbem-13620	144	42	the	the	DET
fbem-13620	144	43	traditional	traditional	ADJ
fbem-13620	144	44	paper	paper	NOUN
fbem-13620	144	45	invoice	invoice	NOUN
fbem-13620	144	46	management	management	NOUN
fbem-13620	144	47	has	have	AUX
fbem-13620	144	48	become	become	VERB
fbem-13620	144	49	an	an	DET
fbem-13620	144	50	obstacle	obstacle	NOUN
fbem-13620	144	51	to	to	ADP
fbem-13620	144	52	the	the	DET
fbem-13620	144	53	development	development	NOUN
fbem-13620	144	54	of	of	ADP
fbem-13620	144	55	e	e	NOUN
fbem-13620	144	56	-	-	NOUN
fbem-13620	144	57	commerce	commerce	NOUN
fbem-13620	144	58	.	.	PUNCT
fbem-13620	145	1	[	[	X
fbem-13620	145	2	20	20	NUM
fbem-13620	145	3	]	]	PUNCT
fbem-13620	145	4	the	the	DET
fbem-13620	145	5	paper	paper	NOUN
fbem-13620	145	6	original	original	ADJ
fbem-13620	145	7	certificate	certificate	NOUN
fbem-13620	145	8	exists	exist	VERB
fbem-13620	145	9	in	in	ADP
fbem-13620	145	10	paper	paper	NOUN
fbem-13620	145	11	form	form	NOUN
fbem-13620	145	12	and	and	CCONJ
fbem-13620	145	13	carries	carry	VERB
fbem-13620	145	14	the	the	DET
fbem-13620	145	15	original	original	ADJ
fbem-13620	145	16	written	write	VERB
fbem-13620	145	17	data	datum	NOUN
fbem-13620	145	18	.	.	PUNCT
fbem-13620	146	1	once	once	ADV
fbem-13620	146	2	formed	form	VERB
fbem-13620	146	3	,	,	PUNCT
fbem-13620	146	4	unless	unless	SCONJ
fbem-13620	146	5	subjected	subject	VERB
fbem-13620	146	6	to	to	ADP
fbem-13620	146	7	irresistible	irresistible	ADJ
fbem-13620	146	8	disaster	disaster	NOUN
fbem-13620	146	9	accidents	accident	NOUN
fbem-13620	146	10	,	,	PUNCT
fbem-13620	146	11	its	its	PRON
fbem-13620	146	12	form	form	NOUN
fbem-13620	146	13	and	and	CCONJ
fbem-13620	146	14	content	content	NOUN
fbem-13620	146	15	are	be	AUX
fbem-13620	146	16	not	not	PART
fbem-13620	146	17	easy	easy	ADJ
fbem-13620	146	18	to	to	PART
fbem-13620	146	19	change	change	VERB
fbem-13620	146	20	.	.	PUNCT
fbem-13620	147	1	the	the	DET
fbem-13620	147	2	paper	paper	NOUN
fbem-13620	147	3	original	original	ADJ
fbem-13620	147	4	certificate	certificate	NOUN
fbem-13620	147	5	usually	usually	ADV
fbem-13620	147	6	has	have	VERB
fbem-13620	147	7	various	various	ADJ
fbem-13620	147	8	characteristics	characteristic	NOUN
fbem-13620	147	9	,	,	PUNCT
fbem-13620	147	10	such	such	ADJ
fbem-13620	147	11	as	as	ADP
fbem-13620	147	12	different	different	ADJ
fbem-13620	147	13	handwriting	handwriting	NOUN
fbem-13620	147	14	,	,	PUNCT
fbem-13620	147	15	paper	paper	NOUN
fbem-13620	147	16	security	security	NOUN
fbem-13620	147	17	features	feature	NOUN
fbem-13620	147	18	,	,	PUNCT
fbem-13620	147	19	multiple	multiple	ADJ
fbem-13620	147	20	duplicates	duplicate	NOUN
fbem-13620	147	21	,	,	PUNCT
fbem-13620	147	22	identifiable	identifiable	ADJ
fbem-13620	147	23	special	special	ADJ
fbem-13620	147	24	seals	seal	NOUN
fbem-13620	147	25	,	,	PUNCT
fbem-13620	147	26	etc	etc	X
fbem-13620	147	27	.	.	X
fbem-13620	147	28	,	,	PUNCT
fbem-13620	147	29	making	make	VERB
fbem-13620	147	30	it	it	PRON
fbem-13620	147	31	easy	easy	ADJ
fbem-13620	147	32	to	to	PART
fbem-13620	147	33	be	be	AUX
fbem-13620	147	34	recognized	recognize	VERB
fbem-13620	147	35	.	.	PUNCT
fbem-13620	148	1	not	not	PART
fbem-13620	148	2	easily	easily	ADV
fbem-13620	148	3	modified	modify	VERB
fbem-13620	148	4	or	or	CCONJ
fbem-13620	148	5	forged	forge	VERB
fbem-13620	148	6	:	:	PUNCT
fbem-13620	148	7	the	the	DET
fbem-13620	148	8	content	content	NOUN
fbem-13620	148	9	of	of	ADP
fbem-13620	148	10	the	the	DET
fbem-13620	148	11	original	original	ADJ
fbem-13620	148	12	paper	paper	NOUN
fbem-13620	148	13	certificate	certificate	NOUN
fbem-13620	148	14	is	be	AUX
fbem-13620	148	15	relatively	relatively	ADV
fbem-13620	148	16	difficult	difficult	ADJ
fbem-13620	148	17	to	to	PART
fbem-13620	148	18	tamper	tamper	VERB
fbem-13620	148	19	with	with	ADP
fbem-13620	148	20	or	or	CCONJ
fbem-13620	148	21	forge	forge	NOUN
fbem-13620	148	22	,	,	PUNCT
fbem-13620	148	23	and	and	CCONJ
fbem-13620	148	24	any	any	DET
fbem-13620	148	25	modifications	modification	NOUN
fbem-13620	148	26	tend	tend	VERB
fbem-13620	148	27	to	to	PART
fbem-13620	148	28	leave	leave	VERB
fbem-13620	148	29	obvious	obvious	ADJ
fbem-13620	148	30	traces	trace	NOUN
fbem-13620	148	31	.	.	PUNCT
fbem-13620	149	1	standardized	standardized	ADJ
fbem-13620	149	2	management	management	NOUN
fbem-13620	149	3	:	:	PUNCT
fbem-13620	149	4	the	the	DET
fbem-13620	149	5	accounting	accounting	NOUN
fbem-13620	149	6	law	law	NOUN
fbem-13620	149	7	stipulates	stipulate	VERB
fbem-13620	149	8	the	the	DET
fbem-13620	149	9	methods	method	NOUN
fbem-13620	149	10	and	and	CCONJ
fbem-13620	149	11	requirements	requirement	NOUN
fbem-13620	149	12	for	for	ADP
fbem-13620	149	13	revising	revise	VERB
fbem-13620	149	14	accounting	accounting	NOUN
fbem-13620	149	15	information	information	NOUN
fbem-13620	149	16	,	,	PUNCT
fbem-13620	149	17	which	which	PRON
fbem-13620	149	18	helps	help	VERB
fbem-13620	149	19	to	to	PART
fbem-13620	149	20	standardize	standardize	VERB
fbem-13620	149	21	management	management	NOUN
fbem-13620	149	22	and	and	CCONJ
fbem-13620	149	23	clarify	clarify	VERB
fbem-13620	149	24	responsibilities	responsibility	NOUN
fbem-13620	149	25	.	.	PUNCT
fbem-13620	150	1	[	[	X
fbem-13620	150	2	21	21	NUM
fbem-13620	150	3	]	]	PUNCT
fbem-13620	150	4	paper	paper	NOUN
fbem-13620	150	5	invoices	invoice	NOUN
fbem-13620	150	6	require	require	VERB
fbem-13620	150	7	special	special	ADJ
fbem-13620	150	8	paper	paper	NOUN
fbem-13620	150	9	and	and	CCONJ
fbem-13620	150	10	complex	complex	ADJ
fbem-13620	150	11	production	production	NOUN
fbem-13620	150	12	,	,	PUNCT
fbem-13620	150	13	printing	printing	NOUN
fbem-13620	150	14	,	,	PUNCT
fbem-13620	150	15	anti	anti	ADJ
fbem-13620	150	16	-	-	ADJ
fbem-13620	150	17	counterfeiting	counterfeiting	ADJ
fbem-13620	150	18	,	,	PUNCT
fbem-13620	150	19	receipt	receipt	NOUN
fbem-13620	150	20	,	,	PUNCT
fbem-13620	150	21	printing	printing	NOUN
fbem-13620	150	22	,	,	PUNCT
fbem-13620	150	23	delivery	delivery	NOUN
fbem-13620	150	24	,	,	PUNCT
fbem-13620	150	25	management	management	NOUN
fbem-13620	150	26	and	and	CCONJ
fbem-13620	150	27	other	other	ADJ
fbem-13620	150	28	links	link	NOUN
fbem-13620	150	29	,	,	PUNCT
fbem-13620	150	30	so	so	SCONJ
fbem-13620	150	31	the	the	DET
fbem-13620	150	32	cost	cost	NOUN
fbem-13620	150	33	is	be	AUX
fbem-13620	150	34	higher	high	ADJ
fbem-13620	150	35	.	.	PUNCT
fbem-13620	151	1	high	high	ADJ
fbem-13620	151	2	mailing	mailing	NOUN
fbem-13620	151	3	and	and	CCONJ
fbem-13620	151	4	management	management	NOUN
fbem-13620	151	5	costs	cost	NOUN
fbem-13620	151	6	:	:	PUNCT
fbem-13620	151	7	enterprises	enterprise	NOUN
fbem-13620	151	8	need	need	VERB
fbem-13620	151	9	dedicated	dedicated	ADJ
fbem-13620	151	10	warehouses	warehouse	NOUN
fbem-13620	151	11	and	and	CCONJ
fbem-13620	151	12	personnel	personnel	NOUN
fbem-13620	151	13	to	to	PART
fbem-13620	151	14	manage	manage	VERB
fbem-13620	151	15	paper	paper	NOUN
fbem-13620	151	16	invoices	invoice	NOUN
fbem-13620	151	17	,	,	PUNCT
fbem-13620	151	18	and	and	CCONJ
fbem-13620	151	19	additional	additional	ADJ
fbem-13620	151	20	costs	cost	NOUN
fbem-13620	151	21	are	be	AUX
fbem-13620	151	22	required	require	VERB
fbem-13620	151	23	for	for	ADP
fbem-13620	151	24	storage	storage	NOUN
fbem-13620	151	25	and	and	CCONJ
fbem-13620	151	26	management	management	NOUN
fbem-13620	151	27	.	.	PUNCT
fbem-13620	152	1	in	in	ADP
fbem-13620	152	2	addition	addition	NOUN
fbem-13620	152	3	,	,	PUNCT
fbem-13620	152	4	invoices	invoice	NOUN
fbem-13620	152	5	are	be	AUX
fbem-13620	152	6	easy	easy	ADJ
fbem-13620	152	7	to	to	PART
fbem-13620	152	8	lose	lose	VERB
fbem-13620	152	9	,	,	PUNCT
fbem-13620	152	10	and	and	CCONJ
fbem-13620	152	11	consumers	consumer	NOUN
fbem-13620	152	12	are	be	AUX
fbem-13620	152	13	difficult	difficult	ADJ
fbem-13620	152	14	to	to	PART
fbem-13620	152	15	find	find	VERB
fbem-13620	152	16	invoices	invoice	NOUN
fbem-13620	152	17	,	,	PUNCT
fbem-13620	152	18	affecting	affect	VERB
fbem-13620	152	19	after	after	ADP
fbem-13620	152	20	-	-	PUNCT
fbem-13620	152	21	sales	sale	NOUN
fbem-13620	152	22	service	service	NOUN
fbem-13620	152	23	.	.	PUNCT
fbem-13620	153	1	unable	unable	ADJ
fbem-13620	153	2	to	to	PART
fbem-13620	153	3	adapt	adapt	VERB
fbem-13620	153	4	to	to	ADP
fbem-13620	153	5	the	the	DET
fbem-13620	153	6	development	development	NOUN
fbem-13620	153	7	needs	need	NOUN
fbem-13620	153	8	of	of	ADP
fbem-13620	153	9	ecommerce	ecommerce	NOUN
fbem-13620	153	10	:	:	PUNCT
fbem-13620	153	11	paper	paper	NOUN
fbem-13620	153	12	invoices	invoice	NOUN
fbem-13620	153	13	bring	bring	VERB
fbem-13620	153	14	tedious	tedious	ADJ
fbem-13620	153	15	work	work	NOUN
fbem-13620	153	16	such	such	ADJ
fbem-13620	153	17	as	as	ADP
fbem-13620	153	18	billing	billing	NOUN
fbem-13620	153	19	,	,	PUNCT
fbem-13620	153	20	checking	check	VERB
fbem-13620	153	21	and	and	CCONJ
fbem-13620	153	22	packing	pack	VERB
fbem-13620	153	23	to	to	ADP
fbem-13620	153	24	e	e	NOUN
fbem-13620	153	25	-	-	NOUN
fbem-13620	153	26	commerce	commerce	NOUN
fbem-13620	153	27	enterprises	enterprise	NOUN
fbem-13620	153	28	,	,	PUNCT
fbem-13620	153	29	and	and	CCONJ
fbem-13620	153	30	there	there	PRON
fbem-13620	153	31	are	be	VERB
fbem-13620	153	32	problems	problem	NOUN
fbem-13620	153	33	such	such	ADJ
fbem-13620	153	34	as	as	ADP
fbem-13620	153	35	red	red	ADJ
fbem-13620	153	36	flushing	flushing	NOUN
fbem-13620	153	37	,	,	PUNCT
fbem-13620	153	38	invalidation	invalidation	NOUN
fbem-13620	153	39	,	,	PUNCT
fbem-13620	153	40	expiration	expiration	NOUN
fbem-13620	153	41	and	and	CCONJ
fbem-13620	153	42	loss	loss	NOUN
fbem-13620	153	43	,	,	PUNCT
fbem-13620	153	44	which	which	PRON
fbem-13620	153	45	is	be	AUX
fbem-13620	153	46	difficult	difficult	ADJ
fbem-13620	153	47	to	to	PART
fbem-13620	153	48	adapt	adapt	VERB
fbem-13620	153	49	to	to	ADP
fbem-13620	153	50	the	the	DET
fbem-13620	153	51	development	development	NOUN
fbem-13620	153	52	needs	need	NOUN
fbem-13620	153	53	of	of	ADP
fbem-13620	153	54	e	e	NOUN
fbem-13620	153	55	-	-	NOUN
fbem-13620	153	56	commerce	commerce	NOUN
fbem-13620	153	57	.	.	PUNCT
fbem-13620	154	1	it	it	PRON
fbem-13620	154	2	is	be	AUX
fbem-13620	154	3	difficult	difficult	ADJ
fbem-13620	154	4	to	to	PART
fbem-13620	154	5	stop	stop	VERB
fbem-13620	154	6	the	the	DET
fbem-13620	154	7	counterfeiting	counterfeiting	NOUN
fbem-13620	154	8	of	of	ADP
fbem-13620	154	9	paper	paper	NOUN
fbem-13620	154	10	invoices	invoice	NOUN
fbem-13620	154	11	:	:	PUNCT
fbem-13620	154	12	the	the	DET
fbem-13620	154	13	inspection	inspection	NOUN
fbem-13620	154	14	of	of	ADP
fbem-13620	154	15	paper	paper	NOUN
fbem-13620	154	16	invoices	invoice	NOUN
fbem-13620	154	17	is	be	AUX
fbem-13620	154	18	complicated	complicate	VERB
fbem-13620	154	19	,	,	PUNCT
fbem-13620	154	20	and	and	CCONJ
fbem-13620	154	21	it	it	PRON
fbem-13620	154	22	is	be	AUX
fbem-13620	154	23	easy	easy	ADJ
fbem-13620	154	24	to	to	PART
fbem-13620	154	25	be	be	AUX
fbem-13620	154	26	used	use	VERB
fbem-13620	154	27	for	for	ADP
fbem-13620	154	28	the	the	DET
fbem-13620	154	29	production	production	NOUN
fbem-13620	154	30	of	of	ADP
fbem-13620	154	31	fake	fake	ADJ
fbem-13620	154	32	invoices	invoice	NOUN
fbem-13620	154	33	,	,	PUNCT
fbem-13620	154	34	which	which	PRON
fbem-13620	154	35	may	may	AUX
fbem-13620	154	36	lead	lead	VERB
fbem-13620	154	37	to	to	ADP
fbem-13620	154	38	corruption	corruption	NOUN
fbem-13620	154	39	and	and	CCONJ
fbem-13620	154	40	embezzlement	embezzlement	NOUN
fbem-13620	154	41	of	of	ADP
fbem-13620	154	42	property	property	NOUN
fbem-13620	154	43	.	.	PUNCT
fbem-13620	155	1	tax	tax	NOUN
fbem-13620	155	2	audit	audit	NOUN
fbem-13620	155	3	and	and	CCONJ
fbem-13620	155	4	financial	financial	ADJ
fbem-13620	155	5	inspection	inspection	NOUN
fbem-13620	155	6	are	be	AUX
fbem-13620	155	7	difficult	difficult	ADJ
fbem-13620	155	8	:	:	PUNCT
fbem-13620	155	9	when	when	SCONJ
fbem-13620	155	10	auditing	auditing	NOUN
fbem-13620	155	11	and	and	CCONJ
fbem-13620	155	12	inspecting	inspect	VERB
fbem-13620	155	13	corporate	corporate	ADJ
fbem-13620	155	14	accounts	account	NOUN
fbem-13620	155	15	,	,	PUNCT
fbem-13620	155	16	it	it	PRON
fbem-13620	155	17	is	be	AUX
fbem-13620	155	18	necessary	necessary	ADJ
fbem-13620	155	19	to	to	PART
fbem-13620	155	20	find	find	VERB
fbem-13620	155	21	information	information	NOUN
fbem-13620	155	22	in	in	ADP
fbem-13620	155	23	a	a	DET
fbem-13620	155	24	large	large	ADJ
fbem-13620	155	25	number	number	NOUN
fbem-13620	155	26	of	of	ADP
fbem-13620	155	27	paper	paper	NOUN
fbem-13620	155	28	invoices	invoice	NOUN
fbem-13620	155	29	,	,	PUNCT
fbem-13620	155	30	which	which	PRON
fbem-13620	155	31	increases	increase	VERB
fbem-13620	155	32	the	the	DET
fbem-13620	155	33	difficulty	difficulty	NOUN
fbem-13620	155	34	and	and	CCONJ
fbem-13620	155	35	cost	cost	NOUN
fbem-13620	155	36	of	of	ADP
fbem-13620	155	37	work	work	NOUN
fbem-13620	155	38	and	and	CCONJ
fbem-13620	155	39	reduces	reduce	VERB
fbem-13620	155	40	work	work	NOUN
fbem-13620	155	41	efficiency	efficiency	NOUN
fbem-13620	155	42	.	.	PUNCT
fbem-13620	156	1	[	[	X
fbem-13620	156	2	22	22	NUM
fbem-13620	156	3	]	]	X
fbem-13620	156	4	jiang	jiang	PROPN
fbem-13620	156	5	haibo	haibo	PROPN
fbem-13620	156	6	(	(	PUNCT
fbem-13620	156	7	2019	2019	NUM
fbem-13620	156	8	)	)	PUNCT
fbem-13620	156	9	believes	believe	VERB
fbem-13620	156	10	that	that	SCONJ
fbem-13620	156	11	the	the	DET
fbem-13620	156	12	business	business	NOUN
fbem-13620	156	13	hall	hall	NOUN
fbem-13620	156	14	has	have	VERB
fbem-13620	156	15	many	many	ADJ
fbem-13620	156	16	outlets	outlet	NOUN
fbem-13620	156	17	and	and	CCONJ
fbem-13620	156	18	a	a	DET
fbem-13620	156	19	large	large	ADJ
fbem-13620	156	20	amount	amount	NOUN
fbem-13620	156	21	of	of	ADP
fbem-13620	156	22	invoicing	invoicing	NOUN
fbem-13620	156	23	,	,	PUNCT
fbem-13620	156	24	which	which	PRON
fbem-13620	156	25	requires	require	VERB
fbem-13620	156	26	special	special	ADJ
fbem-13620	156	27	personnel	personnel	NOUN
fbem-13620	156	28	to	to	PART
fbem-13620	156	29	manage	manage	VERB
fbem-13620	156	30	the	the	DET
fbem-13620	156	31	receipt	receipt	NOUN
fbem-13620	156	32	,	,	PUNCT
fbem-13620	156	33	storage	storage	NOUN
fbem-13620	156	34	and	and	CCONJ
fbem-13620	156	35	printing	printing	NOUN
fbem-13620	156	36	of	of	ADP
fbem-13620	156	37	invoices	invoice	NOUN
fbem-13620	156	38	,	,	PUNCT
fbem-13620	156	39	which	which	PRON
fbem-13620	156	40	increases	increase	VERB
fbem-13620	156	41	the	the	DET
fbem-13620	156	42	cost	cost	NOUN
fbem-13620	156	43	of	of	ADP
fbem-13620	156	44	manpower	manpower	NOUN
fbem-13620	156	45	and	and	CCONJ
fbem-13620	156	46	material	material	NOUN
fbem-13620	156	47	resources	resource	NOUN
fbem-13620	156	48	.	.	PUNCT
fbem-13620	157	1	although	although	SCONJ
fbem-13620	157	2	the	the	DET
fbem-13620	157	3	company	company	NOUN
fbem-13620	157	4	has	have	AUX
fbem-13620	157	5	implemented	implement	VERB
fbem-13620	157	6	multi	multi	ADJ
fbem-13620	157	7	-	-	ADJ
fbem-13620	157	8	channel	channel	ADJ
fbem-13620	157	9	payment	payment	NOUN
fbem-13620	157	10	,	,	PUNCT
fbem-13620	157	11	customers	customer	NOUN
fbem-13620	157	12	who	who	PRON
fbem-13620	157	13	need	need	VERB
fbem-13620	157	14	invoices	invoice	NOUN
fbem-13620	157	15	still	still	ADV
fbem-13620	157	16	have	have	VERB
fbem-13620	157	17	to	to	PART
fbem-13620	157	18	queue	queue	VERB
fbem-13620	157	19	up	up	ADP
fbem-13620	157	20	at	at	ADP
fbem-13620	157	21	the	the	DET
fbem-13620	157	22	sales	sale	NOUN
fbem-13620	157	23	hall	hall	NOUN
fbem-13620	157	24	to	to	PART
fbem-13620	157	25	wait	wait	VERB
fbem-13620	157	26	for	for	SCONJ
fbem-13620	157	27	invoices	invoice	NOUN
fbem-13620	157	28	to	to	PART
fbem-13620	157	29	be	be	AUX
fbem-13620	157	30	printed	print	VERB
fbem-13620	157	31	,	,	PUNCT
fbem-13620	157	32	which	which	PRON
fbem-13620	157	33	reduces	reduce	VERB
fbem-13620	157	34	the	the	DET
fbem-13620	157	35	customer	customer	NOUN
fbem-13620	157	36	experience	experience	NOUN
fbem-13620	157	37	and	and	CCONJ
fbem-13620	157	38	occupies	occupy	VERB
fbem-13620	157	39	the	the	DET
fbem-13620	157	40	resources	resource	NOUN
fbem-13620	157	41	and	and	CCONJ
fbem-13620	157	42	time	time	NOUN
fbem-13620	157	43	of	of	ADP
fbem-13620	157	44	the	the	DET
fbem-13620	157	45	sales	sale	NOUN
fbem-13620	157	46	staff	staff	NOUN
fbem-13620	157	47	of	of	ADP
fbem-13620	157	48	the	the	DET
fbem-13620	157	49	sales	sale	NOUN
fbem-13620	157	50	hall	hall	NOUN
fbem-13620	157	51	to	to	PART
fbem-13620	157	52	deal	deal	VERB
fbem-13620	157	53	with	with	ADP
fbem-13620	157	54	other	other	ADJ
fbem-13620	157	55	business	business	NOUN
fbem-13620	157	56	.	.	PUNCT
fbem-13620	158	1	the	the	DET
fbem-13620	158	2	printing	printing	NOUN
fbem-13620	158	3	of	of	ADP
fbem-13620	158	4	paper	paper	NOUN
fbem-13620	158	5	invoices	invoice	NOUN
fbem-13620	158	6	requires	require	VERB
fbem-13620	158	7	specific	specific	ADJ
fbem-13620	158	8	equipment	equipment	NOUN
fbem-13620	158	9	and	and	CCONJ
fbem-13620	158	10	consumables	consumable	NOUN
fbem-13620	158	11	,	,	PUNCT
fbem-13620	158	12	increasing	increase	VERB
fbem-13620	158	13	operating	operating	NOUN
fbem-13620	158	14	costs	cost	NOUN
fbem-13620	158	15	.	.	PUNCT
fbem-13620	159	1	paper	paper	NOUN
fbem-13620	159	2	invoice	invoice	NOUN
fbem-13620	159	3	data	datum	NOUN
fbem-13620	159	4	is	be	AUX
fbem-13620	159	5	independent	independent	ADJ
fbem-13620	159	6	from	from	ADP
fbem-13620	159	7	other	other	ADJ
fbem-13620	159	8	business	business	NOUN
fbem-13620	159	9	systems	system	NOUN
fbem-13620	159	10	and	and	CCONJ
fbem-13620	159	11	can	can	AUX
fbem-13620	159	12	not	not	PART
fbem-13620	159	13	be	be	AUX
fbem-13620	159	14	seamlessly	seamlessly	ADV
fbem-13620	159	15	connected	connect	VERB
fbem-13620	159	16	with	with	ADP
fbem-13620	159	17	shared	shared	ADJ
fbem-13620	159	18	financial	financial	ADJ
fbem-13620	159	19	systems	system	NOUN
fbem-13620	159	20	,	,	PUNCT
fbem-13620	159	21	which	which	PRON
fbem-13620	159	22	increases	increase	VERB
fbem-13620	159	23	the	the	DET
fbem-13620	159	24	burden	burden	NOUN
fbem-13620	159	25	of	of	ADP
fbem-13620	159	26	reconciliation	reconciliation	NOUN
fbem-13620	159	27	work	work	NOUN
fbem-13620	159	28	.	.	PUNCT
fbem-13620	160	1	the	the	DET
fbem-13620	160	2	report	report	NOUN
fbem-13620	160	3	used	use	VERB
fbem-13620	160	4	by	by	ADP
fbem-13620	160	5	the	the	DET
fbem-13620	160	6	invoice	invoice	NOUN
fbem-13620	160	7	adopts	adopt	VERB
fbem-13620	160	8	the	the	DET
fbem-13620	160	9	semi	semi	ADJ
fbem-13620	160	10	-	-	ADJ
fbem-13620	160	11	manual	manual	ADJ
fbem-13620	160	12	statistical	statistical	ADJ
fbem-13620	160	13	method	method	NOUN
fbem-13620	160	14	,	,	PUNCT
fbem-13620	160	15	which	which	PRON
fbem-13620	160	16	is	be	AUX
fbem-13620	160	17	low	low	ADJ
fbem-13620	160	18	efficiency	efficiency	NOUN
fbem-13620	160	19	,	,	PUNCT
fbem-13620	160	20	easy	easy	ADJ
fbem-13620	160	21	to	to	PART
fbem-13620	160	22	make	make	VERB
fbem-13620	160	23	mistakes	mistake	NOUN
fbem-13620	160	24	,	,	PUNCT
fbem-13620	160	25	and	and	CCONJ
fbem-13620	160	26	is	be	AUX
fbem-13620	160	27	not	not	PART
fbem-13620	160	28	conducive	conducive	ADJ
fbem-13620	160	29	to	to	ADP
fbem-13620	160	30	the	the	DET
fbem-13620	160	31	multidimensional	multidimensional	ADJ
fbem-13620	160	32	use	use	NOUN
fbem-13620	160	33	of	of	ADP
fbem-13620	160	34	data	datum	NOUN
fbem-13620	160	35	.	.	PUNCT
fbem-13620	161	1	these	these	DET
fbem-13620	161	2	issues	issue	NOUN
fbem-13620	161	3	have	have	AUX
fbem-13620	161	4	led	lead	VERB
fbem-13620	161	5	to	to	ADP
fbem-13620	161	6	reduced	reduce	VERB
fbem-13620	161	7	efficiency	efficiency	NOUN
fbem-13620	161	8	,	,	PUNCT
fbem-13620	161	9	increased	increase	VERB
fbem-13620	161	10	costs	cost	NOUN
fbem-13620	161	11	,	,	PUNCT
fbem-13620	161	12	and	and	CCONJ
fbem-13620	161	13	decreased	decrease	VERB
fbem-13620	161	14	customer	customer	NOUN
fbem-13620	161	15	experience	experience	NOUN
fbem-13620	161	16	.	.	PUNCT
fbem-13620	162	1	[	[	X
fbem-13620	162	2	23	23	NUM
fbem-13620	162	3	]	]	PUNCT
fbem-13620	162	4	to	to	PART
fbem-13620	162	5	sum	sum	VERB
fbem-13620	162	6	up	up	ADP
fbem-13620	162	7	:	:	PUNCT
fbem-13620	162	8	paper	paper	NOUN
fbem-13620	162	9	invoices	invoice	NOUN
fbem-13620	162	10	are	be	AUX
fbem-13620	162	11	vulnerable	vulnerable	ADJ
fbem-13620	162	12	to	to	ADP
fbem-13620	162	13	damage	damage	NOUN
fbem-13620	162	14	,	,	PUNCT
fbem-13620	162	15	loss	loss	NOUN
fbem-13620	162	16	or	or	CCONJ
fbem-13620	162	17	tampering	tampering	NOUN
fbem-13620	162	18	,	,	PUNCT
fbem-13620	162	19	increasing	increase	VERB
fbem-13620	162	20	the	the	DET
fbem-13620	162	21	risk	risk	NOUN
fbem-13620	162	22	and	and	CCONJ
fbem-13620	162	23	uncertainty	uncertainty	NOUN
fbem-13620	162	24	of	of	ADP
fbem-13620	162	25	transactions	transaction	NOUN
fbem-13620	162	26	.	.	PUNCT
fbem-13620	163	1	paper	paper	NOUN
fbem-13620	163	2	invoices	invoice	NOUN
fbem-13620	163	3	often	often	ADV
fbem-13620	163	4	need	need	VERB
fbem-13620	163	5	to	to	PART
fbem-13620	163	6	be	be	AUX
fbem-13620	163	7	stored	store	VERB
fbem-13620	163	8	for	for	ADP
fbem-13620	163	9	a	a	DET
fbem-13620	163	10	long	long	ADJ
fbem-13620	163	11	time	time	NOUN
fbem-13620	163	12	,	,	PUNCT
fbem-13620	163	13	which	which	PRON
fbem-13620	163	14	is	be	AUX
fbem-13620	163	15	easy	easy	ADJ
fbem-13620	163	16	to	to	PART
fbem-13620	163	17	become	become	VERB
fbem-13620	163	18	blurred	blurred	ADJ
fbem-13620	163	19	,	,	PUNCT
fbem-13620	163	20	damaged	damage	VERB
fbem-13620	163	21	or	or	CCONJ
fbem-13620	163	22	lost	lose	VERB
fbem-13620	163	23	in	in	ADP
fbem-13620	163	24	the	the	DET
fbem-13620	163	25	storage	storage	NOUN
fbem-13620	163	26	process	process	NOUN
fbem-13620	163	27	,	,	PUNCT
fbem-13620	163	28	resulting	result	VERB
fbem-13620	163	29	in	in	ADP
fbem-13620	163	30	the	the	DET
fbem-13620	163	31	loss	loss	NOUN
fbem-13620	163	32	of	of	ADP
fbem-13620	163	33	transaction	transaction	NOUN
fbem-13620	163	34	documents	document	NOUN
fbem-13620	163	35	.	.	PUNCT
fbem-13620	164	1	in	in	ADP
fbem-13620	164	2	addition	addition	NOUN
fbem-13620	164	3	,	,	PUNCT
fbem-13620	164	4	due	due	ADP
fbem-13620	164	5	to	to	ADP
fbem-13620	164	6	the	the	DET
fbem-13620	164	7	tamper	tamper	ADV
fbem-13620	164	8	-	-	PUNCT
fbem-13620	164	9	prone	prone	ADJ
fbem-13620	164	10	nature	nature	NOUN
fbem-13620	164	11	of	of	ADP
fbem-13620	164	12	the	the	DET
fbem-13620	164	13	paper	paper	NOUN
fbem-13620	164	14	itself	itself	PRON
fbem-13620	164	15	,	,	PUNCT
fbem-13620	164	16	the	the	DET
fbem-13620	164	17	authenticity	authenticity	NOUN
fbem-13620	164	18	of	of	ADP
fbem-13620	164	19	the	the	DET
fbem-13620	164	20	invoice	invoice	NOUN
fbem-13620	164	21	is	be	AUX
fbem-13620	164	22	also	also	ADV
fbem-13620	164	23	vulnerable	vulnerable	ADJ
fbem-13620	164	24	to	to	ADP
fbem-13620	164	25	question	question	NOUN
fbem-13620	164	26	.	.	PUNCT
fbem-13620	165	1	this	this	PRON
fbem-13620	165	2	creates	create	VERB
fbem-13620	165	3	problems	problem	NOUN
fbem-13620	165	4	for	for	ADP
fbem-13620	165	5	both	both	DET
fbem-13620	165	6	merchants	merchant	NOUN
fbem-13620	165	7	and	and	CCONJ
fbem-13620	165	8	consumers	consumer	NOUN
fbem-13620	165	9	,	,	PUNCT
fbem-13620	165	10	as	as	SCONJ
fbem-13620	165	11	once	once	ADV
fbem-13620	165	12	the	the	DET
fbem-13620	165	13	invoice	invoice	NOUN
fbem-13620	165	14	is	be	AUX
fbem-13620	165	15	lost	lose	VERB
fbem-13620	165	16	or	or	CCONJ
fbem-13620	165	17	tampered	tamper	VERB
fbem-13620	165	18	with	with	ADP
fbem-13620	165	19	,	,	PUNCT
fbem-13620	165	20	it	it	PRON
fbem-13620	165	21	will	will	AUX
fbem-13620	165	22	affect	affect	VERB
fbem-13620	165	23	the	the	DET
fbem-13620	165	24	legality	legality	NOUN
fbem-13620	165	25	of	of	ADP
fbem-13620	165	26	the	the	DET
fbem-13620	165	27	transaction	transaction	NOUN
fbem-13620	165	28	and	and	CCONJ
fbem-13620	165	29	subsequent	subsequent	ADJ
fbem-13620	165	30	dispute	dispute	NOUN
fbem-13620	165	31	resolution	resolution	NOUN
fbem-13620	165	32	.	.	PUNCT
fbem-13620	166	1	the	the	DET
fbem-13620	166	2	preservation	preservation	NOUN
fbem-13620	166	3	and	and	CCONJ
fbem-13620	166	4	management	management	NOUN
fbem-13620	166	5	of	of	ADP
fbem-13620	166	6	paper	paper	NOUN
fbem-13620	166	7	invoices	invoice	NOUN
fbem-13620	166	8	requires	require	VERB
fbem-13620	166	9	a	a	DET
fbem-13620	166	10	lot	lot	NOUN
fbem-13620	166	11	of	of	ADP
fbem-13620	166	12	time	time	NOUN
fbem-13620	166	13	,	,	PUNCT
fbem-13620	166	14	space	space	NOUN
fbem-13620	166	15	and	and	CCONJ
fbem-13620	166	16	labor	labor	NOUN
fbem-13620	166	17	costs	cost	NOUN
fbem-13620	166	18	,	,	PUNCT
fbem-13620	166	19	which	which	PRON
fbem-13620	166	20	brings	bring	VERB
fbem-13620	166	21	no	no	DET
fbem-13620	166	22	small	small	ADJ
fbem-13620	166	23	burden	burden	NOUN
fbem-13620	166	24	to	to	ADP
fbem-13620	166	25	enterprises	enterprise	NOUN
fbem-13620	166	26	.	.	PUNCT
fbem-13620	167	1	the	the	DET
fbem-13620	167	2	traditional	traditional	ADJ
fbem-13620	167	3	way	way	NOUN
fbem-13620	167	4	of	of	ADP
fbem-13620	167	5	invoice	invoice	ADJ
fbem-13620	167	6	preservation	preservation	NOUN
fbem-13620	167	7	often	often	ADV
fbem-13620	167	8	requires	require	VERB
fbem-13620	167	9	a	a	DET
fbem-13620	167	10	large	large	ADJ
fbem-13620	167	11	number	number	NOUN
fbem-13620	167	12	of	of	ADP
fbem-13620	167	13	paper	paper	NOUN
fbem-13620	167	14	invoices	invoice	NOUN
fbem-13620	167	15	to	to	PART
fbem-13620	167	16	be	be	AUX
fbem-13620	167	17	sorted	sort	VERB
fbem-13620	167	18	,	,	PUNCT
fbem-13620	167	19	classified	classified	ADJ
fbem-13620	167	20	and	and	CCONJ
fbem-13620	167	21	archived	archive	VERB
fbem-13620	167	22	,	,	PUNCT
fbem-13620	167	23	which	which	PRON
fbem-13620	167	24	requires	require	VERB
fbem-13620	167	25	a	a	DET
fbem-13620	167	26	lot	lot	NOUN
fbem-13620	167	27	of	of	ADP
fbem-13620	167	28	time	time	NOUN
fbem-13620	167	29	and	and	CCONJ
fbem-13620	167	30	human	human	ADJ
fbem-13620	167	31	resources	resource	NOUN
fbem-13620	167	32	.	.	PUNCT
fbem-13620	168	1	in	in	ADP
fbem-13620	168	2	addition	addition	NOUN
fbem-13620	168	3	,	,	PUNCT
fbem-13620	168	4	because	because	SCONJ
fbem-13620	168	5	paper	paper	NOUN
fbem-13620	168	6	invoices	invoice	NOUN
fbem-13620	168	7	take	take	VERB
fbem-13620	168	8	up	up	ADP
fbem-13620	168	9	a	a	DET
fbem-13620	168	10	lot	lot	NOUN
fbem-13620	168	11	of	of	ADP
fbem-13620	168	12	physical	physical	ADJ
fbem-13620	168	13	space	space	NOUN
fbem-13620	168	14	,	,	PUNCT
fbem-13620	168	15	the	the	DET
fbem-13620	168	16	convenience	convenience	NOUN
fbem-13620	168	17	of	of	ADP
fbem-13620	168	18	electronic	electronic	ADJ
fbem-13620	168	19	storage	storage	NOUN
fbem-13620	168	20	can	can	AUX
fbem-13620	168	21	not	not	PART
fbem-13620	168	22	be	be	AUX
fbem-13620	168	23	effectively	effectively	ADV
fbem-13620	168	24	utilized	utilize	VERB
fbem-13620	168	25	,	,	PUNCT
fbem-13620	168	26	increasing	increase	VERB
fbem-13620	168	27	the	the	DET
fbem-13620	168	28	storage	storage	NOUN
fbem-13620	168	29	cost	cost	NOUN
fbem-13620	168	30	of	of	ADP
fbem-13620	168	31	enterprises	enterprise	NOUN
fbem-13620	168	32	.	.	PUNCT
fbem-13620	169	1	this	this	PRON
fbem-13620	169	2	is	be	AUX
fbem-13620	169	3	particularly	particularly	ADV
fbem-13620	169	4	difficult	difficult	ADJ
fbem-13620	169	5	for	for	ADP
fbem-13620	169	6	smes	sme	NOUN
fbem-13620	169	7	and	and	CCONJ
fbem-13620	169	8	the	the	DET
fbem-13620	169	9	self	self	NOUN
fbem-13620	169	10	-	-	PUNCT
fbem-13620	169	11	employed	employ	VERB
fbem-13620	169	12	,	,	PUNCT
fbem-13620	169	13	as	as	SCONJ
fbem-13620	169	14	they	they	PRON
fbem-13620	169	15	often	often	ADV
fbem-13620	169	16	do	do	AUX
fbem-13620	169	17	not	not	PART
fbem-13620	169	18	have	have	VERB
fbem-13620	169	19	the	the	DET
fbem-13620	169	20	resources	resource	NOUN
fbem-13620	169	21	to	to	PART
fbem-13620	169	22	process	process	VERB
fbem-13620	169	23	and	and	CCONJ
fbem-13620	169	24	manage	manage	VERB
fbem-13620	169	25	these	these	DET
fbem-13620	169	26	invoices	invoice	NOUN
fbem-13620	169	27	.	.	PUNCT
fbem-13620	170	1	paper	paper	NOUN
fbem-13620	170	2	invoice	invoice	NOUN
fbem-13620	170	3	can	can	AUX
fbem-13620	170	4	not	not	PART
fbem-13620	170	5	realize	realize	VERB
fbem-13620	170	6	real	real	ADJ
fbem-13620	170	7	-	-	PUNCT
fbem-13620	170	8	time	time	NOUN
fbem-13620	170	9	information	information	NOUN
fbem-13620	170	10	sharing	sharing	NOUN
fbem-13620	170	11	and	and	CCONJ
fbem-13620	170	12	tracking	tracking	NOUN
fbem-13620	170	13	,	,	PUNCT
fbem-13620	170	14	resulting	result	VERB
fbem-13620	170	15	in	in	ADP
fbem-13620	170	16	the	the	DET
fbem-13620	170	17	information	information	NOUN
fbem-13620	170	18	process	process	NOUN
fbem-13620	170	19	is	be	AUX
fbem-13620	170	20	not	not	PART
fbem-13620	170	21	smooth	smooth	ADJ
fbem-13620	170	22	and	and	CCONJ
fbem-13620	170	23	low	low	ADJ
fbem-13620	170	24	efficiency	efficiency	NOUN
fbem-13620	170	25	.	.	PUNCT
fbem-13620	171	1	paper	paper	NOUN
fbem-13620	171	2	invoices	invoice	NOUN
fbem-13620	171	3	need	need	VERB
fbem-13620	171	4	to	to	PART
fbem-13620	171	5	be	be	AUX
fbem-13620	171	6	delivered	deliver	VERB
fbem-13620	171	7	by	by	ADP
fbem-13620	171	8	traditional	traditional	ADJ
fbem-13620	171	9	mail	mail	NOUN
fbem-13620	171	10	,	,	PUNCT
fbem-13620	171	11	delivery	delivery	NOUN
fbem-13620	171	12	or	or	CCONJ
fbem-13620	171	13	exchange	exchange	NOUN
fbem-13620	171	14	methods	method	NOUN
fbem-13620	171	15	,	,	PUNCT
fbem-13620	171	16	which	which	PRON
fbem-13620	171	17	can	can	AUX
fbem-13620	171	18	require	require	VERB
fbem-13620	171	19	time	time	NOUN
fbem-13620	171	20	and	and	CCONJ
fbem-13620	171	21	material	material	NOUN
fbem-13620	171	22	costs	cost	NOUN
fbem-13620	171	23	.	.	PUNCT
fbem-13620	172	1	therefore	therefore	ADV
fbem-13620	172	2	,	,	PUNCT
fbem-13620	172	3	the	the	DET
fbem-13620	172	4	transmission	transmission	NOUN
fbem-13620	172	5	of	of	ADP
fbem-13620	172	6	information	information	NOUN
fbem-13620	172	7	is	be	AUX
fbem-13620	172	8	often	often	ADV
fbem-13620	172	9	delayed	delay	VERB
fbem-13620	172	10	and	and	CCONJ
fbem-13620	172	11	can	can	AUX
fbem-13620	172	12	not	not	PART
fbem-13620	172	13	be	be	AUX
fbem-13620	172	14	shared	share	VERB
fbem-13620	172	15	and	and	CCONJ
fbem-13620	172	16	updated	update	VERB
fbem-13620	172	17	in	in	ADP
fbem-13620	172	18	real	real	ADJ
fbem-13620	172	19	time	time	NOUN
fbem-13620	172	20	.	.	PUNCT
fbem-13620	173	1	this	this	PRON
fbem-13620	173	2	means	mean	VERB
fbem-13620	173	3	that	that	SCONJ
fbem-13620	173	4	merchants	merchant	NOUN
fbem-13620	173	5	can	can	AUX
fbem-13620	173	6	not	not	PART
fbem-13620	173	7	obtain	obtain	VERB
fbem-13620	173	8	and	and	CCONJ
fbem-13620	173	9	record	record	VERB
fbem-13620	173	10	information	information	NOUN
fbem-13620	173	11	in	in	ADP
fbem-13620	173	12	time	time	NOUN
fbem-13620	173	13	when	when	SCONJ
fbem-13620	173	14	processing	processing	NOUN
fbem-13620	173	15	invoices	invoice	NOUN
fbem-13620	173	16	,	,	PUNCT
fbem-13620	173	17	which	which	PRON
fbem-13620	173	18	brings	bring	VERB
fbem-13620	173	19	certain	certain	ADJ
fbem-13620	173	20	difficulties	difficulty	NOUN
fbem-13620	173	21	to	to	ADP
fbem-13620	173	22	subsequent	subsequent	ADJ
fbem-13620	173	23	business	business	NOUN
fbem-13620	173	24	analysis	analysis	NOUN
fbem-13620	173	25	and	and	CCONJ
fbem-13620	173	26	decision	decision	NOUN
fbem-13620	173	27	-	-	PUNCT
fbem-13620	173	28	making	making	NOUN
fbem-13620	173	29	.	.	PUNCT
fbem-13620	174	1	by	by	ADP
fbem-13620	174	2	abandoning	abandon	VERB
fbem-13620	174	3	paper	paper	NOUN
fbem-13620	174	4	carrier	carrier	NOUN
fbem-13620	174	5	and	and	CCONJ
fbem-13620	174	6	applying	apply	VERB
fbem-13620	174	7	digital	digital	ADJ
fbem-13620	174	8	signature	signature	NOUN
fbem-13620	174	9	technology	technology	NOUN
fbem-13620	174	10	,	,	PUNCT
fbem-13620	174	11	electronic	electronic	ADJ
fbem-13620	174	12	invoice	invoice	NOUN
fbem-13620	174	13	reduces	reduce	VERB
fbem-13620	174	14	invoice	invoice	NOUN
fbem-13620	174	15	risk	risk	NOUN
fbem-13620	174	16	and	and	CCONJ
fbem-13620	174	17	improves	improve	VERB
fbem-13620	174	18	transaction	transaction	NOUN
fbem-13620	174	19	reliability	reliability	NOUN
fbem-13620	174	20	and	and	CCONJ
fbem-13620	174	21	security	security	NOUN
fbem-13620	174	22	.	.	PUNCT
fbem-13620	175	1	with	with	ADP
fbem-13620	175	2	the	the	DET
fbem-13620	175	3	continuous	continuous	ADJ
fbem-13620	175	4	development	development	NOUN
fbem-13620	175	5	and	and	CCONJ
fbem-13620	175	6	improvement	improvement	NOUN
fbem-13620	175	7	of	of	ADP
fbem-13620	175	8	technology	technology	NOUN
fbem-13620	175	9	,	,	PUNCT
fbem-13620	175	10	electronic	electronic	ADJ
fbem-13620	175	11	invoices	invoice	NOUN
fbem-13620	175	12	will	will	AUX
fbem-13620	175	13	gradually	gradually	ADV
fbem-13620	175	14	become	become	VERB
fbem-13620	175	15	the	the	DET
fbem-13620	175	16	mainstream	mainstream	NOUN
fbem-13620	175	17	of	of	ADP
fbem-13620	175	18	commercial	commercial	ADJ
fbem-13620	175	19	transactions	transaction	NOUN
fbem-13620	175	20	,	,	PUNCT
fbem-13620	175	21	promote	promote	VERB
fbem-13620	175	22	the	the	DET
fbem-13620	175	23	transformation	transformation	NOUN
fbem-13620	175	24	of	of	ADP
fbem-13620	175	25	paper	paper	NOUN
fbem-13620	175	26	invoices	invoice	NOUN
fbem-13620	175	27	to	to	AUX
fbem-13620	175	28	electronic	electronic	ADJ
fbem-13620	175	29	,	,	PUNCT
fbem-13620	175	30	realize	realize	VERB
fbem-13620	175	31	instant	instant	ADJ
fbem-13620	175	32	information	information	NOUN
fbem-13620	175	33	sharing	sharing	NOUN
fbem-13620	175	34	,	,	PUNCT
fbem-13620	175	35	improve	improve	VERB
fbem-13620	175	36	transaction	transaction	NOUN
fbem-13620	175	37	efficiency	efficiency	NOUN
fbem-13620	175	38	,	,	PUNCT
fbem-13620	175	39	connect	connect	VERB
fbem-13620	175	40	with	with	ADP
fbem-13620	175	41	the	the	DET
fbem-13620	175	42	internal	internal	ADJ
fbem-13620	175	43	financial	financial	ADJ
fbem-13620	175	44	system	system	NOUN
fbem-13620	175	45	,	,	PUNCT
fbem-13620	175	46	and	and	CCONJ
fbem-13620	175	47	promote	promote	VERB
fbem-13620	175	48	the	the	DET
fbem-13620	175	49	important	important	ADJ
fbem-13620	175	50	role	role	NOUN
fbem-13620	175	51	of	of	ADP
fbem-13620	175	52	electronic	electronic	ADJ
fbem-13620	175	53	technology	technology	NOUN
fbem-13620	175	54	in	in	ADP
fbem-13620	175	55	commercial	commercial	ADJ
fbem-13620	175	56	transactions	transaction	NOUN
fbem-13620	175	57	.	.	PUNCT
fbem-13620	176	1	3	3	X
fbem-13620	176	2	.	.	X
fbem-13620	176	3	electronic	electronic	ADJ
fbem-13620	176	4	invoice	invoice	NOUN
fbem-13620	176	5	solutions	solution	NOUN
fbem-13620	176	6	3.1	3.1	NUM
fbem-13620	176	7	.	.	PUNCT
fbem-13620	177	1	definition	definition	NOUN
fbem-13620	177	2	and	and	CCONJ
fbem-13620	177	3	purpose	purpose	NOUN
fbem-13620	177	4	of	of	ADP
fbem-13620	177	5	electronic	electronic	ADJ
fbem-13620	177	6	invoice	invoice	NOUN
fbem-13620	177	7	yin	yin	PROPN
fbem-13620	177	8	shiyao	shiyao	ADJ
fbem-13620	177	9	(	(	PUNCT
fbem-13620	177	10	2022	2022	NUM
fbem-13620	177	11	)	)	PUNCT
fbem-13620	177	12	believes	believe	VERB
fbem-13620	177	13	that	that	SCONJ
fbem-13620	177	14	electronic	electronic	ADJ
fbem-13620	177	15	invoice	invoice	NOUN
fbem-13620	177	16	is	be	AUX
fbem-13620	177	17	a	a	DET
fbem-13620	177	18	paperless	paperless	NOUN
fbem-13620	177	19	receipt	receipt	NOUN
fbem-13620	177	20	and	and	CCONJ
fbem-13620	177	21	payment	payment	NOUN
fbem-13620	177	22	voucher	voucher	NOUN
fbem-13620	177	23	loaded	load	VERB
fbem-13620	177	24	with	with	ADP
fbem-13620	177	25	electronic	electronic	ADJ
fbem-13620	177	26	signature	signature	NOUN
fbem-13620	177	27	,	,	PUNCT
fbem-13620	177	28	adopted	adopt	VERB
fbem-13620	177	29	national	national	ADJ
fbem-13620	177	30	unified	unified	ADJ
fbem-13620	177	31	coding	coding	NOUN
fbem-13620	177	32	and	and	CCONJ
fbem-13620	177	33	anticounterfeiting	anticounterfeite	VERB
fbem-13620	177	34	technology	technology	NOUN
fbem-13620	177	35	,	,	PUNCT
fbem-13620	177	36	and	and	CCONJ
fbem-13620	177	37	electronically	electronically	ADV
fbem-13620	177	38	transmitted	transmit	VERB
fbem-13620	177	39	and	and	CCONJ
fbem-13620	177	40	stored	store	VERB
fbem-13620	177	41	through	through	ADP
fbem-13620	177	42	the	the	DET
fbem-13620	177	43	electronic	electronic	ADJ
fbem-13620	177	44	invoice	invoice	NOUN
fbem-13620	177	45	management	management	NOUN
fbem-13620	177	46	system	system	NOUN
fbem-13620	177	47	of	of	ADP
fbem-13620	177	48	tax	tax	NOUN
fbem-13620	177	49	authorities	authority	NOUN
fbem-13620	177	50	issued	issue	VERB
fbem-13620	177	51	or	or	CCONJ
fbem-13620	177	52	received	receive	VERB
fbem-13620	177	53	by	by	ADP
fbem-13620	177	54	taxpayers	taxpayer	NOUN
fbem-13620	177	55	in	in	ADP
fbem-13620	177	56	the	the	DET
fbem-13620	177	57	purchase	purchase	NOUN
fbem-13620	177	58	and	and	CCONJ
fbem-13620	177	59	sale	sale	NOUN
fbem-13620	177	60	of	of	ADP
fbem-13620	177	61	commodities	commodity	NOUN
fbem-13620	177	62	,	,	PUNCT
fbem-13620	177	63	provision	provision	NOUN
fbem-13620	177	64	or	or	CCONJ
fbem-13620	177	65	acceptance	acceptance	NOUN
fbem-13620	177	66	of	of	ADP
fbem-13620	177	67	labor	labor	NOUN
fbem-13620	177	68	services	service	NOUN
fbem-13620	177	69	and	and	CCONJ
fbem-13620	177	70	other	other	ADJ
fbem-13620	177	71	types	type	NOUN
fbem-13620	177	72	of	of	ADP
fbem-13620	177	73	business	business	NOUN
fbem-13620	177	74	activities	activity	NOUN
fbem-13620	177	75	.	.	PUNCT
fbem-13620	178	1	electronic	electronic	ADJ
fbem-13620	178	2	invoice	invoice	NOUN
fbem-13620	178	3	is	be	AUX
fbem-13620	178	4	the	the	DET
fbem-13620	178	5	electronic	electronic	ADJ
fbem-13620	178	6	image	image	NOUN
fbem-13620	178	7	of	of	ADP
fbem-13620	178	8	paper	paper	NOUN
fbem-13620	178	9	invoice	invoice	NOUN
fbem-13620	178	10	,	,	PUNCT
fbem-13620	178	11	which	which	PRON
fbem-13620	178	12	has	have	VERB
fbem-13620	178	13	the	the	DET
fbem-13620	178	14	characteristics	characteristic	NOUN
fbem-13620	178	15	of	of	ADP
fbem-13620	178	16	paperless	paperless	NOUN
fbem-13620	178	17	,	,	PUNCT
fbem-13620	178	18	platform	platform	NOUN
fbem-13620	178	19	,	,	PUNCT
fbem-13620	178	20	real	real	ADJ
fbem-13620	178	21	name	name	NOUN
fbem-13620	178	22	and	and	CCONJ
fbem-13620	178	23	17	17	NUM
fbem-13620	178	24	interconnection	interconnection	NOUN
fbem-13620	178	25	.	.	PUNCT
fbem-13620	179	1	[	[	X
fbem-13620	179	2	24	24	NUM
fbem-13620	179	3	]	]	X
fbem-13620	179	4	the	the	DET
fbem-13620	179	5	main	main	ADJ
fbem-13620	179	6	purpose	purpose	NOUN
fbem-13620	179	7	of	of	ADP
fbem-13620	179	8	electronic	electronic	ADJ
fbem-13620	179	9	invoicing	invoicing	NOUN
fbem-13620	179	10	is	be	AUX
fbem-13620	179	11	to	to	PART
fbem-13620	179	12	improve	improve	VERB
fbem-13620	179	13	the	the	DET
fbem-13620	179	14	efficiency	efficiency	NOUN
fbem-13620	179	15	and	and	CCONJ
fbem-13620	179	16	convenience	convenience	NOUN
fbem-13620	179	17	of	of	ADP
fbem-13620	179	18	transactions	transaction	NOUN
fbem-13620	179	19	,	,	PUNCT
fbem-13620	179	20	reduce	reduce	VERB
fbem-13620	179	21	the	the	DET
fbem-13620	179	22	burden	burden	NOUN
fbem-13620	179	23	on	on	ADP
fbem-13620	179	24	enterprises	enterprise	NOUN
fbem-13620	179	25	,	,	PUNCT
fbem-13620	179	26	and	and	CCONJ
fbem-13620	179	27	ensure	ensure	VERB
fbem-13620	179	28	the	the	DET
fbem-13620	179	29	security	security	NOUN
fbem-13620	179	30	and	and	CCONJ
fbem-13620	179	31	reliability	reliability	NOUN
fbem-13620	179	32	of	of	ADP
fbem-13620	179	33	transaction	transaction	NOUN
fbem-13620	179	34	information	information	NOUN
fbem-13620	179	35	.	.	PUNCT
fbem-13620	180	1	first	first	ADV
fbem-13620	180	2	of	of	ADP
fbem-13620	180	3	all	all	PRON
fbem-13620	180	4	,	,	PUNCT
fbem-13620	180	5	electronic	electronic	ADJ
fbem-13620	180	6	invoices	invoice	NOUN
fbem-13620	180	7	do	do	AUX
fbem-13620	180	8	not	not	PART
fbem-13620	180	9	need	need	VERB
fbem-13620	180	10	paper	paper	NOUN
fbem-13620	180	11	carriers	carrier	NOUN
fbem-13620	180	12	,	,	PUNCT
fbem-13620	180	13	and	and	CCONJ
fbem-13620	180	14	invoices	invoice	NOUN
fbem-13620	180	15	are	be	AUX
fbem-13620	180	16	stored	store	VERB
fbem-13620	180	17	in	in	ADP
fbem-13620	180	18	digital	digital	ADJ
fbem-13620	180	19	form	form	NOUN
fbem-13620	180	20	on	on	ADP
fbem-13620	180	21	a	a	DET
fbem-13620	180	22	computer	computer	NOUN
fbem-13620	180	23	system	system	NOUN
fbem-13620	180	24	or	or	CCONJ
fbem-13620	180	25	internet	internet	NOUN
fbem-13620	180	26	platform	platform	NOUN
fbem-13620	180	27	,	,	PUNCT
fbem-13620	180	28	which	which	PRON
fbem-13620	180	29	greatly	greatly	ADV
fbem-13620	180	30	simplifies	simplify	VERB
fbem-13620	180	31	the	the	DET
fbem-13620	180	32	use	use	NOUN
fbem-13620	180	33	and	and	CCONJ
fbem-13620	180	34	management	management	NOUN
fbem-13620	180	35	process	process	NOUN
fbem-13620	180	36	.	.	PUNCT
fbem-13620	181	1	compared	compare	VERB
fbem-13620	181	2	with	with	ADP
fbem-13620	181	3	traditional	traditional	ADJ
fbem-13620	181	4	paper	paper	NOUN
fbem-13620	181	5	invoices	invoice	NOUN
fbem-13620	181	6	,	,	PUNCT
fbem-13620	181	7	electronic	electronic	ADJ
fbem-13620	181	8	invoices	invoice	NOUN
fbem-13620	181	9	are	be	AUX
fbem-13620	181	10	not	not	PART
fbem-13620	181	11	easy	easy	ADJ
fbem-13620	181	12	to	to	PART
fbem-13620	181	13	be	be	AUX
fbem-13620	181	14	damaged	damage	VERB
fbem-13620	181	15	,	,	PUNCT
fbem-13620	181	16	lost	lose	VERB
fbem-13620	181	17	or	or	CCONJ
fbem-13620	181	18	tampered	tamper	VERB
fbem-13620	181	19	with	with	ADP
fbem-13620	181	20	,	,	PUNCT
fbem-13620	181	21	and	and	CCONJ
fbem-13620	181	22	have	have	VERB
fbem-13620	181	23	higher	high	ADJ
fbem-13620	181	24	transaction	transaction	NOUN
fbem-13620	181	25	reliability	reliability	NOUN
fbem-13620	181	26	and	and	CCONJ
fbem-13620	181	27	security	security	NOUN
fbem-13620	181	28	.	.	PUNCT
fbem-13620	182	1	electronic	electronic	ADJ
fbem-13620	182	2	invoicing	invoicing	NOUN
fbem-13620	182	3	enables	enable	VERB
fbem-13620	182	4	real	real	ADJ
fbem-13620	182	5	-	-	PUNCT
fbem-13620	182	6	time	time	NOUN
fbem-13620	182	7	information	information	NOUN
fbem-13620	182	8	sharing	sharing	NOUN
fbem-13620	182	9	and	and	CCONJ
fbem-13620	182	10	tracking	tracking	NOUN
fbem-13620	182	11	.	.	PUNCT
fbem-13620	183	1	through	through	ADP
fbem-13620	183	2	the	the	DET
fbem-13620	183	3	electronic	electronic	ADJ
fbem-13620	183	4	invoice	invoice	NOUN
fbem-13620	183	5	system	system	NOUN
fbem-13620	183	6	,	,	PUNCT
fbem-13620	183	7	the	the	DET
fbem-13620	183	8	transaction	transaction	NOUN
fbem-13620	183	9	parties	party	NOUN
fbem-13620	183	10	can	can	AUX
fbem-13620	183	11	share	share	VERB
fbem-13620	183	12	the	the	DET
fbem-13620	183	13	invoice	invoice	NOUN
fbem-13620	183	14	information	information	NOUN
fbem-13620	183	15	in	in	ADP
fbem-13620	183	16	real	real	ADJ
fbem-13620	183	17	time	time	NOUN
fbem-13620	183	18	,	,	PUNCT
fbem-13620	183	19	avoiding	avoid	VERB
fbem-13620	183	20	the	the	DET
fbem-13620	183	21	cumbersome	cumbersome	ADJ
fbem-13620	183	22	process	process	NOUN
fbem-13620	183	23	of	of	ADP
fbem-13620	183	24	traditional	traditional	ADJ
fbem-13620	183	25	paper	paper	NOUN
fbem-13620	183	26	invoice	invoice	NOUN
fbem-13620	183	27	transmission	transmission	NOUN
fbem-13620	183	28	and	and	CCONJ
fbem-13620	183	29	entry	entry	NOUN
fbem-13620	183	30	,	,	PUNCT
fbem-13620	183	31	and	and	CCONJ
fbem-13620	183	32	improving	improve	VERB
fbem-13620	183	33	the	the	DET
fbem-13620	183	34	transaction	transaction	NOUN
fbem-13620	183	35	efficiency	efficiency	NOUN
fbem-13620	183	36	and	and	CCONJ
fbem-13620	183	37	convenience	convenience	NOUN
fbem-13620	183	38	.	.	PUNCT
fbem-13620	184	1	at	at	ADP
fbem-13620	184	2	the	the	DET
fbem-13620	184	3	same	same	ADJ
fbem-13620	184	4	time	time	NOUN
fbem-13620	184	5	,	,	PUNCT
fbem-13620	184	6	the	the	DET
fbem-13620	184	7	electronic	electronic	ADJ
fbem-13620	184	8	invoice	invoice	NOUN
fbem-13620	184	9	can	can	AUX
fbem-13620	184	10	record	record	VERB
fbem-13620	184	11	the	the	DET
fbem-13620	184	12	information	information	NOUN
fbem-13620	184	13	of	of	ADP
fbem-13620	184	14	the	the	DET
fbem-13620	184	15	entire	entire	ADJ
fbem-13620	184	16	transaction	transaction	NOUN
fbem-13620	184	17	process	process	NOUN
fbem-13620	184	18	,	,	PUNCT
fbem-13620	184	19	including	include	VERB
fbem-13620	184	20	the	the	DET
fbem-13620	184	21	buyer	buyer	NOUN
fbem-13620	184	22	,	,	PUNCT
fbem-13620	184	23	the	the	DET
fbem-13620	184	24	seller	seller	NOUN
fbem-13620	184	25	,	,	PUNCT
fbem-13620	184	26	the	the	DET
fbem-13620	184	27	transaction	transaction	NOUN
fbem-13620	184	28	amount	amount	NOUN
fbem-13620	184	29	,	,	PUNCT
fbem-13620	184	30	the	the	DET
fbem-13620	184	31	commodity	commodity	NOUN
fbem-13620	184	32	details	detail	NOUN
fbem-13620	184	33	,	,	PUNCT
fbem-13620	184	34	etc	etc	X
fbem-13620	184	35	.	.	X
fbem-13620	184	36	,	,	PUNCT
fbem-13620	184	37	to	to	PART
fbem-13620	184	38	facilitate	facilitate	VERB
fbem-13620	184	39	the	the	DET
fbem-13620	184	40	tracking	tracking	NOUN
fbem-13620	184	41	of	of	ADP
fbem-13620	184	42	the	the	DET
fbem-13620	184	43	transaction	transaction	NOUN
fbem-13620	184	44	process	process	NOUN
fbem-13620	184	45	and	and	CCONJ
fbem-13620	184	46	audit	audit	NOUN
fbem-13620	184	47	verification	verification	NOUN
fbem-13620	184	48	.	.	PUNCT
fbem-13620	185	1	the	the	DET
fbem-13620	185	2	electronic	electronic	ADJ
fbem-13620	185	3	invoice	invoice	NOUN
fbem-13620	185	4	can	can	AUX
fbem-13620	185	5	also	also	ADV
fbem-13620	185	6	be	be	AUX
fbem-13620	185	7	seamlessly	seamlessly	ADV
fbem-13620	185	8	connected	connect	VERB
fbem-13620	185	9	with	with	ADP
fbem-13620	185	10	the	the	DET
fbem-13620	185	11	financial	financial	ADJ
fbem-13620	185	12	management	management	NOUN
fbem-13620	185	13	system	system	NOUN
fbem-13620	185	14	of	of	ADP
fbem-13620	185	15	the	the	DET
fbem-13620	185	16	enterprise	enterprise	NOUN
fbem-13620	185	17	to	to	PART
fbem-13620	185	18	achieve	achieve	VERB
fbem-13620	185	19	automated	automate	VERB
fbem-13620	185	20	account	account	NOUN
fbem-13620	185	21	processing	processing	NOUN
fbem-13620	185	22	.	.	PUNCT
fbem-13620	186	1	through	through	ADP
fbem-13620	186	2	the	the	DET
fbem-13620	186	3	integration	integration	NOUN
fbem-13620	186	4	with	with	ADP
fbem-13620	186	5	the	the	DET
fbem-13620	186	6	financial	financial	ADJ
fbem-13620	186	7	system	system	NOUN
fbem-13620	186	8	,	,	PUNCT
fbem-13620	186	9	the	the	DET
fbem-13620	186	10	electronic	electronic	ADJ
fbem-13620	186	11	invoice	invoice	NOUN
fbem-13620	186	12	can	can	AUX
fbem-13620	186	13	be	be	AUX
fbem-13620	186	14	directly	directly	ADV
fbem-13620	186	15	used	use	VERB
fbem-13620	186	16	as	as	ADP
fbem-13620	186	17	a	a	DET
fbem-13620	186	18	voucher	voucher	NOUN
fbem-13620	186	19	and	and	CCONJ
fbem-13620	186	20	automatically	automatically	ADV
fbem-13620	186	21	entered	enter	VERB
fbem-13620	186	22	into	into	ADP
fbem-13620	186	23	the	the	DET
fbem-13620	186	24	accounting	accounting	NOUN
fbem-13620	186	25	accounts	account	NOUN
fbem-13620	186	26	,	,	PUNCT
fbem-13620	186	27	reducing	reduce	VERB
fbem-13620	186	28	manual	manual	ADJ
fbem-13620	186	29	operation	operation	NOUN
fbem-13620	186	30	and	and	CCONJ
fbem-13620	186	31	errors	error	NOUN
fbem-13620	186	32	.	.	PUNCT
fbem-13620	187	1	this	this	PRON
fbem-13620	187	2	not	not	PART
fbem-13620	187	3	only	only	ADV
fbem-13620	187	4	improves	improve	VERB
fbem-13620	187	5	the	the	DET
fbem-13620	187	6	efficiency	efficiency	NOUN
fbem-13620	187	7	of	of	ADP
fbem-13620	187	8	financial	financial	ADJ
fbem-13620	187	9	processing	processing	NOUN
fbem-13620	187	10	,	,	PUNCT
fbem-13620	187	11	but	but	CCONJ
fbem-13620	187	12	also	also	ADV
fbem-13620	187	13	reduces	reduce	VERB
fbem-13620	187	14	the	the	DET
fbem-13620	187	15	human	human	ADJ
fbem-13620	187	16	cost	cost	NOUN
fbem-13620	187	17	of	of	ADP
fbem-13620	187	18	enterprises	enterprise	NOUN
fbem-13620	187	19	.	.	PUNCT
fbem-13620	188	1	the	the	DET
fbem-13620	188	2	main	main	ADJ
fbem-13620	188	3	purpose	purpose	NOUN
fbem-13620	188	4	of	of	ADP
fbem-13620	188	5	electronic	electronic	ADJ
fbem-13620	188	6	invoicing	invoicing	NOUN
fbem-13620	188	7	is	be	AUX
fbem-13620	188	8	to	to	PART
fbem-13620	188	9	improve	improve	VERB
fbem-13620	188	10	the	the	DET
fbem-13620	188	11	efficiency	efficiency	NOUN
fbem-13620	188	12	and	and	CCONJ
fbem-13620	188	13	convenience	convenience	NOUN
fbem-13620	188	14	of	of	ADP
fbem-13620	188	15	transactions	transaction	NOUN
fbem-13620	188	16	,	,	PUNCT
fbem-13620	188	17	reduce	reduce	VERB
fbem-13620	188	18	the	the	DET
fbem-13620	188	19	burden	burden	NOUN
fbem-13620	188	20	on	on	ADP
fbem-13620	188	21	enterprises	enterprise	NOUN
fbem-13620	188	22	,	,	PUNCT
fbem-13620	188	23	and	and	CCONJ
fbem-13620	188	24	ensure	ensure	VERB
fbem-13620	188	25	the	the	DET
fbem-13620	188	26	security	security	NOUN
fbem-13620	188	27	and	and	CCONJ
fbem-13620	188	28	reliability	reliability	NOUN
fbem-13620	188	29	of	of	ADP
fbem-13620	188	30	transaction	transaction	NOUN
fbem-13620	188	31	information	information	NOUN
fbem-13620	188	32	.	.	PUNCT
fbem-13620	189	1	first	first	ADV
fbem-13620	189	2	of	of	ADP
fbem-13620	189	3	all	all	PRON
fbem-13620	189	4	,	,	PUNCT
fbem-13620	189	5	electronic	electronic	ADJ
fbem-13620	189	6	invoices	invoice	NOUN
fbem-13620	189	7	do	do	AUX
fbem-13620	189	8	not	not	PART
fbem-13620	189	9	need	need	VERB
fbem-13620	189	10	paper	paper	NOUN
fbem-13620	189	11	carriers	carrier	NOUN
fbem-13620	189	12	,	,	PUNCT
fbem-13620	189	13	and	and	CCONJ
fbem-13620	189	14	invoices	invoice	NOUN
fbem-13620	189	15	are	be	AUX
fbem-13620	189	16	stored	store	VERB
fbem-13620	189	17	in	in	ADP
fbem-13620	189	18	digital	digital	ADJ
fbem-13620	189	19	form	form	NOUN
fbem-13620	189	20	on	on	ADP
fbem-13620	189	21	a	a	DET
fbem-13620	189	22	computer	computer	NOUN
fbem-13620	189	23	system	system	NOUN
fbem-13620	189	24	or	or	CCONJ
fbem-13620	189	25	internet	internet	NOUN
fbem-13620	189	26	platform	platform	NOUN
fbem-13620	189	27	,	,	PUNCT
fbem-13620	189	28	which	which	PRON
fbem-13620	189	29	greatly	greatly	ADV
fbem-13620	189	30	simplifies	simplify	VERB
fbem-13620	189	31	the	the	DET
fbem-13620	189	32	use	use	NOUN
fbem-13620	189	33	and	and	CCONJ
fbem-13620	189	34	management	management	NOUN
fbem-13620	189	35	process	process	NOUN
fbem-13620	189	36	.	.	PUNCT
fbem-13620	190	1	compared	compare	VERB
fbem-13620	190	2	with	with	ADP
fbem-13620	190	3	traditional	traditional	ADJ
fbem-13620	190	4	paper	paper	NOUN
fbem-13620	190	5	invoices	invoice	NOUN
fbem-13620	190	6	,	,	PUNCT
fbem-13620	190	7	electronic	electronic	ADJ
fbem-13620	190	8	invoices	invoice	NOUN
fbem-13620	190	9	are	be	AUX
fbem-13620	190	10	not	not	PART
fbem-13620	190	11	easy	easy	ADJ
fbem-13620	190	12	to	to	PART
fbem-13620	190	13	be	be	AUX
fbem-13620	190	14	damaged	damage	VERB
fbem-13620	190	15	,	,	PUNCT
fbem-13620	190	16	lost	lose	VERB
fbem-13620	190	17	or	or	CCONJ
fbem-13620	190	18	tampered	tamper	VERB
fbem-13620	190	19	with	with	ADP
fbem-13620	190	20	,	,	PUNCT
fbem-13620	190	21	and	and	CCONJ
fbem-13620	190	22	have	have	VERB
fbem-13620	190	23	higher	high	ADJ
fbem-13620	190	24	transaction	transaction	NOUN
fbem-13620	190	25	reliability	reliability	NOUN
fbem-13620	190	26	and	and	CCONJ
fbem-13620	190	27	security	security	NOUN
fbem-13620	190	28	.	.	PUNCT
fbem-13620	191	1	electronic	electronic	ADJ
fbem-13620	191	2	invoicing	invoicing	NOUN
fbem-13620	191	3	enables	enable	VERB
fbem-13620	191	4	real	real	ADJ
fbem-13620	191	5	-	-	PUNCT
fbem-13620	191	6	time	time	NOUN
fbem-13620	191	7	information	information	NOUN
fbem-13620	191	8	sharing	sharing	NOUN
fbem-13620	191	9	and	and	CCONJ
fbem-13620	191	10	tracking	tracking	NOUN
fbem-13620	191	11	.	.	PUNCT
fbem-13620	192	1	through	through	ADP
fbem-13620	192	2	the	the	DET
fbem-13620	192	3	electronic	electronic	ADJ
fbem-13620	192	4	invoice	invoice	NOUN
fbem-13620	192	5	system	system	NOUN
fbem-13620	192	6	,	,	PUNCT
fbem-13620	192	7	the	the	DET
fbem-13620	192	8	transaction	transaction	NOUN
fbem-13620	192	9	parties	party	NOUN
fbem-13620	192	10	can	can	AUX
fbem-13620	192	11	share	share	VERB
fbem-13620	192	12	the	the	DET
fbem-13620	192	13	invoice	invoice	NOUN
fbem-13620	192	14	information	information	NOUN
fbem-13620	192	15	in	in	ADP
fbem-13620	192	16	real	real	ADJ
fbem-13620	192	17	time	time	NOUN
fbem-13620	192	18	,	,	PUNCT
fbem-13620	192	19	avoiding	avoid	VERB
fbem-13620	192	20	the	the	DET
fbem-13620	192	21	cumbersome	cumbersome	ADJ
fbem-13620	192	22	process	process	NOUN
fbem-13620	192	23	of	of	ADP
fbem-13620	192	24	traditional	traditional	ADJ
fbem-13620	192	25	paper	paper	NOUN
fbem-13620	192	26	invoice	invoice	NOUN
fbem-13620	192	27	transmission	transmission	NOUN
fbem-13620	192	28	and	and	CCONJ
fbem-13620	192	29	entry	entry	NOUN
fbem-13620	192	30	,	,	PUNCT
fbem-13620	192	31	and	and	CCONJ
fbem-13620	192	32	improving	improve	VERB
fbem-13620	192	33	the	the	DET
fbem-13620	192	34	transaction	transaction	NOUN
fbem-13620	192	35	efficiency	efficiency	NOUN
fbem-13620	192	36	and	and	CCONJ
fbem-13620	192	37	convenience	convenience	NOUN
fbem-13620	192	38	.	.	PUNCT
fbem-13620	193	1	at	at	ADP
fbem-13620	193	2	the	the	DET
fbem-13620	193	3	same	same	ADJ
fbem-13620	193	4	time	time	NOUN
fbem-13620	193	5	,	,	PUNCT
fbem-13620	193	6	the	the	DET
fbem-13620	193	7	electronic	electronic	ADJ
fbem-13620	193	8	invoice	invoice	NOUN
fbem-13620	193	9	can	can	AUX
fbem-13620	193	10	record	record	VERB
fbem-13620	193	11	the	the	DET
fbem-13620	193	12	information	information	NOUN
fbem-13620	193	13	of	of	ADP
fbem-13620	193	14	the	the	DET
fbem-13620	193	15	entire	entire	ADJ
fbem-13620	193	16	transaction	transaction	NOUN
fbem-13620	193	17	process	process	NOUN
fbem-13620	193	18	,	,	PUNCT
fbem-13620	193	19	including	include	VERB
fbem-13620	193	20	the	the	DET
fbem-13620	193	21	buyer	buyer	NOUN
fbem-13620	193	22	,	,	PUNCT
fbem-13620	193	23	the	the	DET
fbem-13620	193	24	seller	seller	NOUN
fbem-13620	193	25	,	,	PUNCT
fbem-13620	193	26	the	the	DET
fbem-13620	193	27	transaction	transaction	NOUN
fbem-13620	193	28	amount	amount	NOUN
fbem-13620	193	29	,	,	PUNCT
fbem-13620	193	30	the	the	DET
fbem-13620	193	31	commodity	commodity	NOUN
fbem-13620	193	32	details	detail	NOUN
fbem-13620	193	33	,	,	PUNCT
fbem-13620	193	34	etc	etc	X
fbem-13620	193	35	.	.	X
fbem-13620	193	36	,	,	PUNCT
fbem-13620	193	37	to	to	PART
fbem-13620	193	38	facilitate	facilitate	VERB
fbem-13620	193	39	the	the	DET
fbem-13620	193	40	tracking	tracking	NOUN
fbem-13620	193	41	of	of	ADP
fbem-13620	193	42	the	the	DET
fbem-13620	193	43	transaction	transaction	NOUN
fbem-13620	193	44	process	process	NOUN
fbem-13620	193	45	and	and	CCONJ
fbem-13620	193	46	audit	audit	NOUN
fbem-13620	193	47	verification	verification	NOUN
fbem-13620	193	48	.	.	PUNCT
fbem-13620	194	1	the	the	DET
fbem-13620	194	2	electronic	electronic	ADJ
fbem-13620	194	3	invoice	invoice	NOUN
fbem-13620	194	4	can	can	AUX
fbem-13620	194	5	also	also	ADV
fbem-13620	194	6	be	be	AUX
fbem-13620	194	7	seamlessly	seamlessly	ADV
fbem-13620	194	8	connected	connect	VERB
fbem-13620	194	9	with	with	ADP
fbem-13620	194	10	the	the	DET
fbem-13620	194	11	financial	financial	ADJ
fbem-13620	194	12	management	management	NOUN
fbem-13620	194	13	system	system	NOUN
fbem-13620	194	14	of	of	ADP
fbem-13620	194	15	the	the	DET
fbem-13620	194	16	enterprise	enterprise	NOUN
fbem-13620	194	17	to	to	PART
fbem-13620	194	18	achieve	achieve	VERB
fbem-13620	194	19	automated	automate	VERB
fbem-13620	194	20	account	account	NOUN
fbem-13620	194	21	processing	processing	NOUN
fbem-13620	194	22	.	.	PUNCT
fbem-13620	195	1	through	through	ADP
fbem-13620	195	2	the	the	DET
fbem-13620	195	3	integration	integration	NOUN
fbem-13620	195	4	with	with	ADP
fbem-13620	195	5	the	the	DET
fbem-13620	195	6	financial	financial	ADJ
fbem-13620	195	7	system	system	NOUN
fbem-13620	195	8	,	,	PUNCT
fbem-13620	195	9	the	the	DET
fbem-13620	195	10	electronic	electronic	ADJ
fbem-13620	195	11	invoice	invoice	NOUN
fbem-13620	195	12	can	can	AUX
fbem-13620	195	13	be	be	AUX
fbem-13620	195	14	directly	directly	ADV
fbem-13620	195	15	used	use	VERB
fbem-13620	195	16	as	as	ADP
fbem-13620	195	17	a	a	DET
fbem-13620	195	18	voucher	voucher	NOUN
fbem-13620	195	19	and	and	CCONJ
fbem-13620	195	20	automatically	automatically	ADV
fbem-13620	195	21	entered	enter	VERB
fbem-13620	195	22	into	into	ADP
fbem-13620	195	23	the	the	DET
fbem-13620	195	24	accounting	accounting	NOUN
fbem-13620	195	25	accounts	account	NOUN
fbem-13620	195	26	,	,	PUNCT
fbem-13620	195	27	reducing	reduce	VERB
fbem-13620	195	28	manual	manual	ADJ
fbem-13620	195	29	operation	operation	NOUN
fbem-13620	195	30	and	and	CCONJ
fbem-13620	195	31	errors	error	NOUN
fbem-13620	195	32	.	.	PUNCT
fbem-13620	196	1	this	this	PRON
fbem-13620	196	2	not	not	PART
fbem-13620	196	3	only	only	ADV
fbem-13620	196	4	improves	improve	VERB
fbem-13620	196	5	the	the	DET
fbem-13620	196	6	efficiency	efficiency	NOUN
fbem-13620	196	7	of	of	ADP
fbem-13620	196	8	financial	financial	ADJ
fbem-13620	196	9	processing	processing	NOUN
fbem-13620	196	10	,	,	PUNCT
fbem-13620	196	11	but	but	CCONJ
fbem-13620	196	12	also	also	ADV
fbem-13620	196	13	reduces	reduce	VERB
fbem-13620	196	14	the	the	DET
fbem-13620	196	15	human	human	ADJ
fbem-13620	196	16	cost	cost	NOUN
fbem-13620	196	17	of	of	ADP
fbem-13620	196	18	enterprises	enterprise	NOUN
fbem-13620	196	19	.	.	PUNCT
fbem-13620	197	1	3.2	3.2	NUM
fbem-13620	197	2	.	.	PUNCT
fbem-13620	197	3	advantages	advantage	NOUN
fbem-13620	197	4	of	of	ADP
fbem-13620	197	5	electronic	electronic	ADJ
fbem-13620	197	6	invoicing	invoicing	NOUN
fbem-13620	197	7	as	as	ADP
fbem-13620	197	8	a	a	DET
fbem-13620	197	9	new	new	ADJ
fbem-13620	197	10	form	form	NOUN
fbem-13620	197	11	of	of	ADP
fbem-13620	197	12	bill	bill	NOUN
fbem-13620	197	13	based	base	VERB
fbem-13620	197	14	on	on	ADP
fbem-13620	197	15	electronic	electronic	ADJ
fbem-13620	197	16	data	datum	NOUN
fbem-13620	197	17	exchange	exchange	NOUN
fbem-13620	197	18	and	and	CCONJ
fbem-13620	197	19	digital	digital	ADJ
fbem-13620	197	20	signature	signature	NOUN
fbem-13620	197	21	technology	technology	NOUN
fbem-13620	197	22	,	,	PUNCT
fbem-13620	197	23	electronic	electronic	ADJ
fbem-13620	197	24	invoice	invoice	NOUN
fbem-13620	197	25	has	have	VERB
fbem-13620	197	26	many	many	ADJ
fbem-13620	197	27	advantages	advantage	NOUN
fbem-13620	197	28	and	and	CCONJ
fbem-13620	197	29	solves	solve	VERB
fbem-13620	197	30	the	the	DET
fbem-13620	197	31	dilemma	dilemma	NOUN
fbem-13620	197	32	faced	face	VERB
fbem-13620	197	33	by	by	ADP
fbem-13620	197	34	paper	paper	NOUN
fbem-13620	197	35	invoice	invoice	NOUN
fbem-13620	197	36	from	from	ADP
fbem-13620	197	37	different	different	ADJ
fbem-13620	197	38	angles	angle	NOUN
fbem-13620	197	39	.	.	PUNCT
fbem-13620	198	1	electronic	electronic	ADJ
fbem-13620	198	2	invoicing	invoicing	NOUN
fbem-13620	198	3	has	have	VERB
fbem-13620	198	4	four	four	NUM
fbem-13620	198	5	advantages	advantage	NOUN
fbem-13620	198	6	.	.	PUNCT
fbem-13620	199	1	first	first	ADV
fbem-13620	199	2	,	,	PUNCT
fbem-13620	199	3	it	it	PRON
fbem-13620	199	4	simplifies	simplify	VERB
fbem-13620	199	5	the	the	DET
fbem-13620	199	6	procedures	procedure	NOUN
fbem-13620	199	7	for	for	ADP
fbem-13620	199	8	applying	apply	VERB
fbem-13620	199	9	for	for	ADP
fbem-13620	199	10	invoices	invoice	NOUN
fbem-13620	199	11	.	.	PUNCT
fbem-13620	200	1	second	second	ADJ
fbem-13620	200	2	,	,	PUNCT
fbem-13620	200	3	we	we	PRON
fbem-13620	200	4	strengthened	strengthen	VERB
fbem-13620	200	5	tax	tax	NOUN
fbem-13620	200	6	collection	collection	NOUN
fbem-13620	200	7	and	and	CCONJ
fbem-13620	200	8	invoice	invoice	NOUN
fbem-13620	200	9	management	management	NOUN
fbem-13620	200	10	.	.	PUNCT
fbem-13620	201	1	third	third	ADJ
fbem-13620	201	2	,	,	PUNCT
fbem-13620	201	3	greatly	greatly	ADV
fbem-13620	201	4	save	save	VERB
fbem-13620	201	5	the	the	DET
fbem-13620	201	6	invoice	invoice	NOUN
fbem-13620	201	7	cost	cost	NOUN
fbem-13620	201	8	.	.	PUNCT
fbem-13620	202	1	fourth	fourth	ADJ
fbem-13620	202	2	,	,	PUNCT
fbem-13620	202	3	query	query	NOUN
fbem-13620	202	4	verification	verification	NOUN
fbem-13620	202	5	.	.	PUNCT
fbem-13620	203	1	[	[	X
fbem-13620	203	2	25	25	NUM
fbem-13620	203	3	]	]	PUNCT
fbem-13620	203	4	the	the	DET
fbem-13620	203	5	advantages	advantage	NOUN
fbem-13620	203	6	of	of	ADP
fbem-13620	203	7	electronic	electronic	ADJ
fbem-13620	203	8	invoice	invoice	NOUN
fbem-13620	203	9	can	can	AUX
fbem-13620	203	10	be	be	AUX
fbem-13620	203	11	summarized	summarize	VERB
fbem-13620	203	12	as	as	ADP
fbem-13620	203	13	no	no	DET
fbem-13620	203	14	paper	paper	NOUN
fbem-13620	203	15	carrier	carrier	NOUN
fbem-13620	203	16	,	,	PUNCT
fbem-13620	203	17	reduce	reduce	VERB
fbem-13620	203	18	cost	cost	NOUN
fbem-13620	203	19	,	,	PUNCT
fbem-13620	203	20	improve	improve	VERB
fbem-13620	203	21	reliability	reliability	NOUN
fbem-13620	203	22	and	and	CCONJ
fbem-13620	203	23	security	security	NOUN
fbem-13620	203	24	;	;	PUNCT
fbem-13620	203	25	real	real	ADJ
fbem-13620	203	26	-	-	PUNCT
fbem-13620	203	27	time	time	NOUN
fbem-13620	203	28	information	information	NOUN
fbem-13620	203	29	sharing	sharing	NOUN
fbem-13620	203	30	and	and	CCONJ
fbem-13620	203	31	tracking	track	VERB
fbem-13620	203	32	to	to	PART
fbem-13620	203	33	improve	improve	VERB
fbem-13620	203	34	transaction	transaction	NOUN
fbem-13620	203	35	efficiency	efficiency	NOUN
fbem-13620	203	36	and	and	CCONJ
fbem-13620	203	37	convenience	convenience	NOUN
fbem-13620	203	38	;	;	PUNCT
fbem-13620	203	39	seamless	seamless	ADJ
fbem-13620	203	40	connection	connection	NOUN
fbem-13620	203	41	with	with	ADP
fbem-13620	203	42	financial	financial	ADJ
fbem-13620	203	43	management	management	NOUN
fbem-13620	203	44	system	system	NOUN
fbem-13620	203	45	to	to	PART
fbem-13620	203	46	achieve	achieve	VERB
fbem-13620	203	47	automated	automated	ADJ
fbem-13620	203	48	processing	processing	NOUN
fbem-13620	203	49	.	.	PUNCT
fbem-13620	204	1	these	these	DET
fbem-13620	204	2	advantages	advantage	NOUN
fbem-13620	204	3	make	make	VERB
fbem-13620	204	4	electronic	electronic	ADJ
fbem-13620	204	5	invoice	invoice	NOUN
fbem-13620	204	6	become	become	VERB
fbem-13620	204	7	an	an	DET
fbem-13620	204	8	effective	effective	ADJ
fbem-13620	204	9	solution	solution	NOUN
fbem-13620	204	10	to	to	ADP
fbem-13620	204	11	the	the	DET
fbem-13620	204	12	problems	problem	NOUN
fbem-13620	204	13	faced	face	VERB
fbem-13620	204	14	by	by	ADP
fbem-13620	204	15	paper	paper	NOUN
fbem-13620	204	16	invoice	invoice	NOUN
fbem-13620	204	17	,	,	PUNCT
fbem-13620	204	18	and	and	CCONJ
fbem-13620	204	19	provide	provide	VERB
fbem-13620	204	20	more	more	ADV
fbem-13620	204	21	efficient	efficient	ADJ
fbem-13620	204	22	,	,	PUNCT
fbem-13620	204	23	convenient	convenient	ADJ
fbem-13620	204	24	and	and	CCONJ
fbem-13620	204	25	reliable	reliable	ADJ
fbem-13620	204	26	support	support	NOUN
fbem-13620	204	27	for	for	ADP
fbem-13620	204	28	commercial	commercial	ADJ
fbem-13620	204	29	transactions	transaction	NOUN
fbem-13620	204	30	.	.	PUNCT
fbem-13620	205	1	with	with	ADP
fbem-13620	205	2	the	the	DET
fbem-13620	205	3	continuous	continuous	ADJ
fbem-13620	205	4	development	development	NOUN
fbem-13620	205	5	and	and	CCONJ
fbem-13620	205	6	improvement	improvement	NOUN
fbem-13620	205	7	of	of	ADP
fbem-13620	205	8	technology	technology	NOUN
fbem-13620	205	9	,	,	PUNCT
fbem-13620	205	10	electronic	electronic	ADJ
fbem-13620	205	11	invoices	invoice	NOUN
fbem-13620	205	12	will	will	AUX
fbem-13620	205	13	be	be	AUX
fbem-13620	205	14	further	far	ADV
fbem-13620	205	15	promoted	promote	VERB
fbem-13620	205	16	and	and	CCONJ
fbem-13620	205	17	applied	apply	VERB
fbem-13620	205	18	to	to	PART
fbem-13620	205	19	promote	promote	VERB
fbem-13620	205	20	the	the	DET
fbem-13620	205	21	process	process	NOUN
fbem-13620	205	22	of	of	ADP
fbem-13620	205	23	paper	paper	NOUN
fbem-13620	205	24	invoices	invoice	NOUN
fbem-13620	205	25	to	to	ADP
fbem-13620	205	26	electronic	electronic	ADJ
fbem-13620	205	27	transformation	transformation	NOUN
fbem-13620	205	28	.	.	PUNCT
fbem-13620	206	1	3.2.1	3.2.1	NUM
fbem-13620	206	2	.	.	PUNCT
fbem-13620	207	1	no	no	DET
fbem-13620	207	2	paper	paper	NOUN
fbem-13620	207	3	carrier	carrier	NOUN
fbem-13620	207	4	,	,	PUNCT
fbem-13620	207	5	reduce	reduce	VERB
fbem-13620	207	6	cost	cost	NOUN
fbem-13620	207	7	,	,	PUNCT
fbem-13620	207	8	improve	improve	VERB
fbem-13620	207	9	reliability	reliability	NOUN
fbem-13620	207	10	and	and	CCONJ
fbem-13620	207	11	safety	safety	NOUN
fbem-13620	207	12	as	as	ADP
fbem-13620	207	13	a	a	DET
fbem-13620	207	14	new	new	ADJ
fbem-13620	207	15	form	form	NOUN
fbem-13620	207	16	of	of	ADP
fbem-13620	207	17	bill	bill	NOUN
fbem-13620	207	18	,	,	PUNCT
fbem-13620	207	19	electronic	electronic	ADJ
fbem-13620	207	20	invoice	invoice	NOUN
fbem-13620	207	21	eliminates	eliminate	VERB
fbem-13620	207	22	the	the	DET
fbem-13620	207	23	traditional	traditional	ADJ
fbem-13620	207	24	paper	paper	NOUN
fbem-13620	207	25	carrier	carrier	NOUN
fbem-13620	207	26	and	and	CCONJ
fbem-13620	207	27	has	have	VERB
fbem-13620	207	28	many	many	ADJ
fbem-13620	207	29	advantages	advantage	NOUN
fbem-13620	207	30	,	,	PUNCT
fbem-13620	207	31	including	include	VERB
fbem-13620	207	32	reducing	reduce	VERB
fbem-13620	207	33	cost	cost	NOUN
fbem-13620	207	34	,	,	PUNCT
fbem-13620	207	35	improving	improve	VERB
fbem-13620	207	36	reliability	reliability	NOUN
fbem-13620	207	37	and	and	CCONJ
fbem-13620	207	38	security	security	NOUN
fbem-13620	207	39	.	.	PUNCT
fbem-13620	208	1	eliminating	eliminate	VERB
fbem-13620	208	2	the	the	DET
fbem-13620	208	3	use	use	NOUN
fbem-13620	208	4	of	of	ADP
fbem-13620	208	5	paper	paper	NOUN
fbem-13620	208	6	carriers	carrier	NOUN
fbem-13620	208	7	can	can	AUX
fbem-13620	208	8	significantly	significantly	ADV
fbem-13620	208	9	reduce	reduce	VERB
fbem-13620	208	10	costs	cost	NOUN
fbem-13620	208	11	for	for	ADP
fbem-13620	208	12	businesses	business	NOUN
fbem-13620	208	13	.	.	PUNCT
fbem-13620	209	1	traditional	traditional	ADJ
fbem-13620	209	2	paper	paper	NOUN
fbem-13620	209	3	invoices	invoice	NOUN
fbem-13620	209	4	require	require	VERB
fbem-13620	209	5	a	a	DET
fbem-13620	209	6	lot	lot	NOUN
fbem-13620	209	7	of	of	ADP
fbem-13620	209	8	paper	paper	NOUN
fbem-13620	209	9	,	,	PUNCT
fbem-13620	209	10	printing	printing	NOUN
fbem-13620	209	11	and	and	CCONJ
fbem-13620	209	12	storage	storage	NOUN
fbem-13620	209	13	space	space	NOUN
fbem-13620	209	14	,	,	PUNCT
fbem-13620	209	15	while	while	SCONJ
fbem-13620	209	16	e	e	NOUN
fbem-13620	209	17	-	-	NOUN
fbem-13620	209	18	invoices	invoice	NOUN
fbem-13620	209	19	completely	completely	ADV
fbem-13620	209	20	eliminate	eliminate	VERB
fbem-13620	209	21	the	the	DET
fbem-13620	209	22	need	need	NOUN
fbem-13620	209	23	for	for	ADP
fbem-13620	209	24	paper	paper	NOUN
fbem-13620	209	25	on	on	ADP
fbem-13620	209	26	a	a	DET
fbem-13620	209	27	digital	digital	ADJ
fbem-13620	209	28	basis	basis	NOUN
fbem-13620	209	29	.	.	PUNCT
fbem-13620	210	1	this	this	PRON
fbem-13620	210	2	not	not	PART
fbem-13620	210	3	only	only	ADV
fbem-13620	210	4	saves	save	VERB
fbem-13620	210	5	on	on	ADP
fbem-13620	210	6	the	the	DET
fbem-13620	210	7	purchase	purchase	NOUN
fbem-13620	210	8	of	of	ADP
fbem-13620	210	9	paper	paper	NOUN
fbem-13620	210	10	and	and	CCONJ
fbem-13620	210	11	ink	ink	NOUN
fbem-13620	210	12	cartridges	cartridge	NOUN
fbem-13620	210	13	,	,	PUNCT
fbem-13620	210	14	but	but	CCONJ
fbem-13620	210	15	also	also	ADV
fbem-13620	210	16	reduces	reduce	VERB
fbem-13620	210	17	the	the	DET
fbem-13620	210	18	cost	cost	NOUN
fbem-13620	210	19	of	of	ADP
fbem-13620	210	20	printing	printing	NOUN
fbem-13620	210	21	and	and	CCONJ
fbem-13620	210	22	mailing	mailing	NOUN
fbem-13620	210	23	.	.	PUNCT
fbem-13620	211	1	in	in	ADP
fbem-13620	211	2	addition	addition	NOUN
fbem-13620	211	3	,	,	PUNCT
fbem-13620	211	4	the	the	DET
fbem-13620	211	5	management	management	NOUN
fbem-13620	211	6	of	of	ADP
fbem-13620	211	7	electronic	electronic	ADJ
fbem-13620	211	8	invoices	invoice	NOUN
fbem-13620	211	9	is	be	AUX
fbem-13620	211	10	also	also	ADV
fbem-13620	211	11	simpler	simple	ADJ
fbem-13620	211	12	and	and	CCONJ
fbem-13620	211	13	more	more	ADV
fbem-13620	211	14	efficient	efficient	ADJ
fbem-13620	211	15	,	,	PUNCT
fbem-13620	211	16	saving	save	VERB
fbem-13620	211	17	labor	labor	NOUN
fbem-13620	211	18	costs	cost	NOUN
fbem-13620	211	19	.	.	PUNCT
fbem-13620	212	1	in	in	ADP
fbem-13620	212	2	contrast	contrast	NOUN
fbem-13620	212	3	,	,	PUNCT
fbem-13620	212	4	the	the	DET
fbem-13620	212	5	preservation	preservation	NOUN
fbem-13620	212	6	and	and	CCONJ
fbem-13620	212	7	management	management	NOUN
fbem-13620	212	8	of	of	ADP
fbem-13620	212	9	paper	paper	NOUN
fbem-13620	212	10	invoices	invoice	NOUN
fbem-13620	212	11	requires	require	VERB
fbem-13620	212	12	a	a	DET
fbem-13620	212	13	lot	lot	NOUN
fbem-13620	212	14	of	of	ADP
fbem-13620	212	15	time	time	NOUN
fbem-13620	212	16	and	and	CCONJ
fbem-13620	212	17	effort	effort	NOUN
fbem-13620	212	18	,	,	PUNCT
fbem-13620	212	19	and	and	CCONJ
fbem-13620	212	20	is	be	AUX
fbem-13620	212	21	prone	prone	ADJ
fbem-13620	212	22	to	to	ADP
fbem-13620	212	23	loss	loss	NOUN
fbem-13620	212	24	,	,	PUNCT
fbem-13620	212	25	damage	damage	NOUN
fbem-13620	212	26	and	and	CCONJ
fbem-13620	212	27	tampering	tampering	NOUN
fbem-13620	212	28	,	,	PUNCT
fbem-13620	212	29	bringing	bring	VERB
fbem-13620	212	30	risks	risk	NOUN
fbem-13620	212	31	and	and	CCONJ
fbem-13620	212	32	additional	additional	ADJ
fbem-13620	212	33	burdens	burden	NOUN
fbem-13620	212	34	to	to	ADP
fbem-13620	212	35	the	the	DET
fbem-13620	212	36	enterprise	enterprise	NOUN
fbem-13620	212	37	.	.	PUNCT
fbem-13620	213	1	electronic	electronic	ADJ
fbem-13620	213	2	invoicing	invoicing	NOUN
fbem-13620	213	3	improves	improve	VERB
fbem-13620	213	4	the	the	DET
fbem-13620	213	5	reliability	reliability	NOUN
fbem-13620	213	6	and	and	CCONJ
fbem-13620	213	7	security	security	NOUN
fbem-13620	213	8	of	of	ADP
fbem-13620	213	9	transactions	transaction	NOUN
fbem-13620	213	10	.	.	PUNCT
fbem-13620	214	1	the	the	DET
fbem-13620	214	2	traditional	traditional	ADJ
fbem-13620	214	3	paper	paper	NOUN
fbem-13620	214	4	invoice	invoice	NOUN
fbem-13620	214	5	is	be	AUX
fbem-13620	214	6	easy	easy	ADJ
fbem-13620	214	7	to	to	PART
fbem-13620	214	8	be	be	AUX
fbem-13620	214	9	damaged	damage	VERB
fbem-13620	214	10	,	,	PUNCT
fbem-13620	214	11	lost	lose	VERB
fbem-13620	214	12	or	or	CCONJ
fbem-13620	214	13	tampered	tamper	VERB
fbem-13620	214	14	with	with	ADP
fbem-13620	214	15	,	,	PUNCT
fbem-13620	214	16	which	which	PRON
fbem-13620	214	17	reduces	reduce	VERB
fbem-13620	214	18	the	the	DET
fbem-13620	214	19	credibility	credibility	NOUN
fbem-13620	214	20	of	of	ADP
fbem-13620	214	21	the	the	DET
fbem-13620	214	22	transaction	transaction	NOUN
fbem-13620	214	23	and	and	CCONJ
fbem-13620	214	24	can	can	AUX
fbem-13620	214	25	not	not	PART
fbem-13620	214	26	provide	provide	VERB
fbem-13620	214	27	conclusive	conclusive	ADJ
fbem-13620	214	28	proof	proof	NOUN
fbem-13620	214	29	of	of	ADP
fbem-13620	214	30	the	the	DET
fbem-13620	214	31	transaction	transaction	NOUN
fbem-13620	214	32	.	.	PUNCT
fbem-13620	215	1	the	the	DET
fbem-13620	215	2	electronic	electronic	ADJ
fbem-13620	215	3	invoice	invoice	NOUN
fbem-13620	215	4	adopts	adopt	VERB
fbem-13620	215	5	digital	digital	ADJ
fbem-13620	215	6	signature	signature	NOUN
fbem-13620	215	7	and	and	CCONJ
fbem-13620	215	8	other	other	ADJ
fbem-13620	215	9	technologies	technology	NOUN
fbem-13620	215	10	to	to	PART
fbem-13620	215	11	ensure	ensure	VERB
fbem-13620	215	12	the	the	DET
fbem-13620	215	13	authenticity	authenticity	NOUN
fbem-13620	215	14	and	and	CCONJ
fbem-13620	215	15	integrity	integrity	NOUN
fbem-13620	215	16	of	of	ADP
fbem-13620	215	17	the	the	DET
fbem-13620	215	18	invoice	invoice	NOUN
fbem-13620	215	19	,	,	PUNCT
fbem-13620	215	20	which	which	PRON
fbem-13620	215	21	can	can	AUX
fbem-13620	215	22	prevent	prevent	VERB
fbem-13620	215	23	tampering	tampering	NOUN
fbem-13620	215	24	and	and	CCONJ
fbem-13620	215	25	forgery	forgery	NOUN
fbem-13620	215	26	.	.	PUNCT
fbem-13620	216	1	in	in	ADP
fbem-13620	216	2	addition	addition	NOUN
fbem-13620	216	3	,	,	PUNCT
fbem-13620	216	4	the	the	DET
fbem-13620	216	5	electronic	electronic	ADJ
fbem-13620	216	6	invoice	invoice	NOUN
fbem-13620	216	7	can	can	AUX
fbem-13620	216	8	establish	establish	VERB
fbem-13620	216	9	a	a	DET
fbem-13620	216	10	complete	complete	ADJ
fbem-13620	216	11	transaction	transaction	NOUN
fbem-13620	216	12	information	information	NOUN
fbem-13620	216	13	link	link	NOUN
fbem-13620	216	14	,	,	PUNCT
fbem-13620	216	15	including	include	VERB
fbem-13620	216	16	both	both	DET
fbem-13620	216	17	sides	side	NOUN
fbem-13620	216	18	of	of	ADP
fbem-13620	216	19	the	the	DET
fbem-13620	216	20	transaction	transaction	NOUN
fbem-13620	216	21	,	,	PUNCT
fbem-13620	216	22	time	time	NOUN
fbem-13620	216	23	,	,	PUNCT
fbem-13620	216	24	amount	amount	NOUN
fbem-13620	216	25	,	,	PUNCT
fbem-13620	216	26	etc	etc	X
fbem-13620	216	27	.	.	X
fbem-13620	216	28	,	,	PUNCT
fbem-13620	216	29	to	to	PART
fbem-13620	216	30	ensure	ensure	VERB
fbem-13620	216	31	the	the	DET
fbem-13620	216	32	traceability	traceability	NOUN
fbem-13620	216	33	and	and	CCONJ
fbem-13620	216	34	auditability	auditability	NOUN
fbem-13620	216	35	of	of	ADP
fbem-13620	216	36	the	the	DET
fbem-13620	216	37	transaction	transaction	NOUN
fbem-13620	216	38	.	.	PUNCT
fbem-13620	217	1	this	this	PRON
fbem-13620	217	2	makes	make	VERB
fbem-13620	217	3	e	e	NOUN
fbem-13620	217	4	-	-	NOUN
fbem-13620	217	5	invoicing	invoice	VERB
fbem-13620	217	6	a	a	DET
fbem-13620	217	7	more	more	ADV
fbem-13620	217	8	reliable	reliable	ADJ
fbem-13620	217	9	and	and	CCONJ
fbem-13620	217	10	secure	secure	ADJ
fbem-13620	217	11	way	way	NOUN
fbem-13620	217	12	to	to	PART
fbem-13620	217	13	conduct	conduct	VERB
fbem-13620	217	14	transactions	transaction	NOUN
fbem-13620	217	15	.	.	PUNCT
fbem-13620	218	1	the	the	DET
fbem-13620	218	2	use	use	NOUN
fbem-13620	218	3	of	of	ADP
fbem-13620	218	4	electronic	electronic	ADJ
fbem-13620	218	5	invoices	invoice	NOUN
fbem-13620	218	6	further	far	ADV
fbem-13620	218	7	improves	improve	VERB
fbem-13620	218	8	the	the	DET
fbem-13620	218	9	efficiency	efficiency	NOUN
fbem-13620	218	10	and	and	CCONJ
fbem-13620	218	11	convenience	convenience	NOUN
fbem-13620	218	12	of	of	ADP
fbem-13620	218	13	transactions	transaction	NOUN
fbem-13620	218	14	.	.	PUNCT
fbem-13620	219	1	paper	paper	NOUN
fbem-13620	219	2	invoices	invoice	NOUN
fbem-13620	219	3	require	require	VERB
fbem-13620	219	4	traditional	traditional	ADJ
fbem-13620	219	5	mailing	mailing	NOUN
fbem-13620	219	6	and	and	CCONJ
fbem-13620	219	7	manual	manual	ADJ
fbem-13620	219	8	processing	processing	NOUN
fbem-13620	219	9	,	,	PUNCT
fbem-13620	219	10	and	and	CCONJ
fbem-13620	219	11	the	the	DET
fbem-13620	219	12	risk	risk	NOUN
fbem-13620	219	13	of	of	ADP
fbem-13620	219	14	information	information	NOUN
fbem-13620	219	15	delays	delay	NOUN
fbem-13620	219	16	and	and	CCONJ
fbem-13620	219	17	errors	error	NOUN
fbem-13620	219	18	is	be	AUX
fbem-13620	219	19	relatively	relatively	ADV
fbem-13620	219	20	high	high	ADJ
fbem-13620	219	21	.	.	PUNCT
fbem-13620	220	1	the	the	DET
fbem-13620	220	2	electronic	electronic	ADJ
fbem-13620	220	3	invoice	invoice	NOUN
fbem-13620	220	4	can	can	AUX
fbem-13620	220	5	realize	realize	VERB
fbem-13620	220	6	real	real	ADJ
fbem-13620	220	7	-	-	PUNCT
fbem-13620	220	8	time	time	NOUN
fbem-13620	220	9	information	information	NOUN
fbem-13620	220	10	sharing	sharing	NOUN
fbem-13620	220	11	and	and	CCONJ
fbem-13620	220	12	tracking	tracking	NOUN
fbem-13620	220	13	,	,	PUNCT
fbem-13620	220	14	and	and	CCONJ
fbem-13620	220	15	electronic	electronic	ADJ
fbem-13620	220	16	data	datum	NOUN
fbem-13620	220	17	exchange	exchange	NOUN
fbem-13620	220	18	through	through	ADP
fbem-13620	220	19	the	the	DET
fbem-13620	220	20	internet	internet	NOUN
fbem-13620	220	21	,	,	PUNCT
fbem-13620	220	22	reducing	reduce	VERB
fbem-13620	220	23	the	the	DET
fbem-13620	220	24	time	time	NOUN
fbem-13620	220	25	and	and	CCONJ
fbem-13620	220	26	cost	cost	NOUN
fbem-13620	220	27	of	of	ADP
fbem-13620	220	28	information	information	NOUN
fbem-13620	220	29	transmission	transmission	NOUN
fbem-13620	220	30	.	.	PUNCT
fbem-13620	221	1	in	in	ADP
fbem-13620	221	2	addition	addition	NOUN
fbem-13620	221	3	,	,	PUNCT
fbem-13620	221	4	the	the	DET
fbem-13620	221	5	electronic	electronic	ADJ
fbem-13620	221	6	invoice	invoice	NOUN
fbem-13620	221	7	can	can	AUX
fbem-13620	221	8	also	also	ADV
fbem-13620	221	9	be	be	AUX
fbem-13620	221	10	seamlessly	seamlessly	ADV
fbem-13620	221	11	connected	connect	VERB
fbem-13620	221	12	with	with	ADP
fbem-13620	221	13	the	the	DET
fbem-13620	221	14	enterprise	enterprise	NOUN
fbem-13620	221	15	's	's	PART
fbem-13620	221	16	financial	financial	ADJ
fbem-13620	221	17	management	management	NOUN
fbem-13620	221	18	system	system	NOUN
fbem-13620	221	19	,	,	PUNCT
fbem-13620	221	20	to	to	PART
fbem-13620	221	21	achieve	achieve	VERB
fbem-13620	221	22	automated	automate	VERB
fbem-13620	221	23	accounting	accounting	NOUN
fbem-13620	221	24	processing	processing	NOUN
fbem-13620	221	25	,	,	PUNCT
fbem-13620	221	26	greatly	greatly	ADV
fbem-13620	221	27	reducing	reduce	VERB
fbem-13620	221	28	manual	manual	ADJ
fbem-13620	221	29	operations	operation	NOUN
fbem-13620	221	30	and	and	CCONJ
fbem-13620	221	31	errors	error	NOUN
fbem-13620	221	32	.	.	PUNCT
fbem-13620	222	1	electronic	electronic	ADJ
fbem-13620	222	2	invoicing	invoicing	NOUN
fbem-13620	222	3	reduces	reduce	VERB
fbem-13620	222	4	costs	cost	NOUN
fbem-13620	222	5	and	and	CCONJ
fbem-13620	222	6	improves	improve	VERB
fbem-13620	222	7	reliability	reliability	NOUN
fbem-13620	222	8	and	and	CCONJ
fbem-13620	222	9	security	security	NOUN
fbem-13620	222	10	by	by	ADP
fbem-13620	222	11	eliminating	eliminate	VERB
fbem-13620	222	12	the	the	DET
fbem-13620	222	13	need	need	NOUN
fbem-13620	222	14	for	for	ADP
fbem-13620	222	15	paper	paper	NOUN
fbem-13620	222	16	carriers	carrier	NOUN
fbem-13620	222	17	.	.	PUNCT
fbem-13620	223	1	it	it	PRON
fbem-13620	223	2	not	not	PART
fbem-13620	223	3	only	only	ADV
fbem-13620	223	4	saves	save	VERB
fbem-13620	223	5	the	the	DET
fbem-13620	223	6	resource	resource	NOUN
fbem-13620	223	7	and	and	CCONJ
fbem-13620	223	8	time	time	NOUN
fbem-13620	223	9	cost	cost	NOUN
fbem-13620	223	10	of	of	ADP
fbem-13620	223	11	enterprises	enterprise	NOUN
fbem-13620	223	12	,	,	PUNCT
fbem-13620	223	13	but	but	CCONJ
fbem-13620	223	14	also	also	ADV
fbem-13620	223	15	provides	provide	VERB
fbem-13620	223	16	traceable	traceable	ADJ
fbem-13620	223	17	and	and	CCONJ
fbem-13620	223	18	auditable	auditable	ADJ
fbem-13620	223	19	transaction	transaction	NOUN
fbem-13620	223	20	vouchers	voucher	NOUN
fbem-13620	223	21	,	,	PUNCT
fbem-13620	223	22	promoting	promote	VERB
fbem-13620	223	23	the	the	DET
fbem-13620	223	24	efficiency	efficiency	NOUN
fbem-13620	223	25	and	and	CCONJ
fbem-13620	223	26	convenience	convenience	NOUN
fbem-13620	223	27	of	of	ADP
fbem-13620	223	28	transactions	transaction	NOUN
fbem-13620	223	29	.	.	PUNCT
fbem-13620	224	1	therefore	therefore	ADV
fbem-13620	224	2	,	,	PUNCT
fbem-13620	224	3	as	as	ADP
fbem-13620	224	4	a	a	DET
fbem-13620	224	5	solution	solution	NOUN
fbem-13620	224	6	of	of	ADP
fbem-13620	224	7	paper	paper	NOUN
fbem-13620	224	8	invoice	invoice	NOUN
fbem-13620	224	9	,	,	PUNCT
fbem-13620	224	10	electronic	electronic	ADJ
fbem-13620	224	11	invoice	invoice	NOUN
fbem-13620	224	12	has	have	VERB
fbem-13620	224	13	broad	broad	ADJ
fbem-13620	224	14	application	application	NOUN
fbem-13620	224	15	prospects	prospect	NOUN
fbem-13620	224	16	and	and	CCONJ
fbem-13620	224	17	great	great	ADJ
fbem-13620	224	18	development	development	NOUN
fbem-13620	224	19	potential	potential	NOUN
fbem-13620	224	20	.	.	PUNCT
fbem-13620	225	1	it	it	PRON
fbem-13620	225	2	is	be	AUX
fbem-13620	225	3	important	important	ADJ
fbem-13620	225	4	to	to	PART
fbem-13620	225	5	note	note	VERB
fbem-13620	225	6	that	that	SCONJ
fbem-13620	225	7	the	the	DET
fbem-13620	225	8	implementation	implementation	NOUN
fbem-13620	225	9	of	of	ADP
fbem-13620	225	10	einvoicing	einvoicing	NOUN
fbem-13620	225	11	requires	require	VERB
fbem-13620	225	12	reasonable	reasonable	ADJ
fbem-13620	225	13	technical	technical	ADJ
fbem-13620	225	14	and	and	CCONJ
fbem-13620	225	15	management	management	NOUN
fbem-13620	225	16	measures	measure	NOUN
fbem-13620	225	17	to	to	PART
fbem-13620	225	18	ensure	ensure	VERB
fbem-13620	225	19	the	the	DET
fbem-13620	225	20	security	security	NOUN
fbem-13620	225	21	of	of	ADP
fbem-13620	225	22	data	datum	NOUN
fbem-13620	225	23	and	and	CCONJ
fbem-13620	225	24	prevent	prevent	VERB
fbem-13620	225	25	improper	improper	ADJ
fbem-13620	225	26	18	18	NUM
fbem-13620	225	27	use	use	NOUN
fbem-13620	225	28	.	.	PUNCT
fbem-13620	226	1	at	at	ADP
fbem-13620	226	2	the	the	DET
fbem-13620	226	3	same	same	ADJ
fbem-13620	226	4	time	time	NOUN
fbem-13620	226	5	,	,	PUNCT
fbem-13620	226	6	users	user	NOUN
fbem-13620	226	7	and	and	CCONJ
fbem-13620	226	8	enterprises	enterprise	NOUN
fbem-13620	226	9	also	also	ADV
fbem-13620	226	10	need	need	VERB
fbem-13620	226	11	to	to	PART
fbem-13620	226	12	adapt	adapt	VERB
fbem-13620	226	13	to	to	ADP
fbem-13620	226	14	and	and	CCONJ
fbem-13620	226	15	trust	trust	VERB
fbem-13620	226	16	the	the	DET
fbem-13620	226	17	use	use	NOUN
fbem-13620	226	18	of	of	ADP
fbem-13620	226	19	electronic	electronic	ADJ
fbem-13620	226	20	invoices	invoice	NOUN
fbem-13620	226	21	,	,	PUNCT
fbem-13620	226	22	improve	improve	VERB
fbem-13620	226	23	the	the	DET
fbem-13620	226	24	cognition	cognition	NOUN
fbem-13620	226	25	and	and	CCONJ
fbem-13620	226	26	acceptance	acceptance	NOUN
fbem-13620	226	27	of	of	ADP
fbem-13620	226	28	electronic	electronic	ADJ
fbem-13620	226	29	invoices	invoice	NOUN
fbem-13620	226	30	,	,	PUNCT
fbem-13620	226	31	so	so	SCONJ
fbem-13620	226	32	as	as	SCONJ
fbem-13620	226	33	to	to	PART
fbem-13620	226	34	achieve	achieve	VERB
fbem-13620	226	35	a	a	DET
fbem-13620	226	36	smooth	smooth	ADJ
fbem-13620	226	37	transition	transition	NOUN
fbem-13620	226	38	from	from	ADP
fbem-13620	226	39	paper	paper	NOUN
fbem-13620	226	40	invoices	invoice	NOUN
fbem-13620	226	41	to	to	ADP
fbem-13620	226	42	electronic	electronic	ADJ
fbem-13620	226	43	transformation	transformation	NOUN
fbem-13620	226	44	.	.	PUNCT
fbem-13620	227	1	3.2.2	3.2.2	X
fbem-13620	227	2	.	.	PUNCT
fbem-13620	227	3	real	real	ADJ
fbem-13620	227	4	-	-	PUNCT
fbem-13620	227	5	time	time	NOUN
fbem-13620	227	6	information	information	NOUN
fbem-13620	227	7	sharing	sharing	NOUN
fbem-13620	227	8	and	and	CCONJ
fbem-13620	227	9	tracking	track	VERB
fbem-13620	227	10	to	to	PART
fbem-13620	227	11	improve	improve	VERB
fbem-13620	227	12	transaction	transaction	NOUN
fbem-13620	227	13	efficiency	efficiency	NOUN
fbem-13620	227	14	and	and	CCONJ
fbem-13620	227	15	convenience	convenience	NOUN
fbem-13620	227	16	as	as	ADP
fbem-13620	227	17	a	a	DET
fbem-13620	227	18	new	new	ADJ
fbem-13620	227	19	form	form	NOUN
fbem-13620	227	20	of	of	ADP
fbem-13620	227	21	bill	bill	NOUN
fbem-13620	227	22	,	,	PUNCT
fbem-13620	227	23	electronic	electronic	ADJ
fbem-13620	227	24	invoice	invoice	NOUN
fbem-13620	227	25	greatly	greatly	ADV
fbem-13620	227	26	improves	improve	VERB
fbem-13620	227	27	the	the	DET
fbem-13620	227	28	efficiency	efficiency	NOUN
fbem-13620	227	29	and	and	CCONJ
fbem-13620	227	30	convenience	convenience	NOUN
fbem-13620	227	31	of	of	ADP
fbem-13620	227	32	transaction	transaction	NOUN
fbem-13620	227	33	through	through	ADP
fbem-13620	227	34	the	the	DET
fbem-13620	227	35	characteristics	characteristic	NOUN
fbem-13620	227	36	of	of	ADP
fbem-13620	227	37	real	real	ADJ
fbem-13620	227	38	-	-	PUNCT
fbem-13620	227	39	time	time	NOUN
fbem-13620	227	40	information	information	NOUN
fbem-13620	227	41	sharing	sharing	NOUN
fbem-13620	227	42	and	and	CCONJ
fbem-13620	227	43	tracking	tracking	NOUN
fbem-13620	227	44	.	.	PUNCT
fbem-13620	228	1	in	in	ADP
fbem-13620	228	2	the	the	DET
fbem-13620	228	3	traditional	traditional	ADJ
fbem-13620	228	4	paper	paper	NOUN
fbem-13620	228	5	invoice	invoice	NOUN
fbem-13620	228	6	,	,	PUNCT
fbem-13620	228	7	the	the	DET
fbem-13620	228	8	transmission	transmission	NOUN
fbem-13620	228	9	and	and	CCONJ
fbem-13620	228	10	circulation	circulation	NOUN
fbem-13620	228	11	of	of	ADP
fbem-13620	228	12	information	information	NOUN
fbem-13620	228	13	often	often	ADV
fbem-13620	228	14	takes	take	VERB
fbem-13620	228	15	a	a	DET
fbem-13620	228	16	long	long	ADJ
fbem-13620	228	17	time	time	NOUN
fbem-13620	228	18	and	and	CCONJ
fbem-13620	228	19	complex	complex	ADJ
fbem-13620	228	20	procedures	procedure	NOUN
fbem-13620	228	21	,	,	PUNCT
fbem-13620	228	22	which	which	PRON
fbem-13620	228	23	easily	easily	ADV
fbem-13620	228	24	leads	lead	VERB
fbem-13620	228	25	to	to	ADP
fbem-13620	228	26	the	the	DET
fbem-13620	228	27	delay	delay	NOUN
fbem-13620	228	28	and	and	CCONJ
fbem-13620	228	29	complexity	complexity	NOUN
fbem-13620	228	30	of	of	ADP
fbem-13620	228	31	the	the	DET
fbem-13620	228	32	transaction	transaction	NOUN
fbem-13620	228	33	.	.	PUNCT
fbem-13620	229	1	electronic	electronic	ADJ
fbem-13620	229	2	invoice	invoice	NOUN
fbem-13620	229	3	through	through	ADP
fbem-13620	229	4	the	the	DET
fbem-13620	229	5	application	application	NOUN
fbem-13620	229	6	of	of	ADP
fbem-13620	229	7	modern	modern	ADJ
fbem-13620	229	8	technology	technology	NOUN
fbem-13620	229	9	,	,	PUNCT
fbem-13620	229	10	to	to	PART
fbem-13620	229	11	achieve	achieve	VERB
fbem-13620	229	12	real	real	ADJ
fbem-13620	229	13	-	-	PUNCT
fbem-13620	229	14	time	time	NOUN
fbem-13620	229	15	and	and	CCONJ
fbem-13620	229	16	online	online	ADJ
fbem-13620	229	17	information	information	NOUN
fbem-13620	229	18	sharing	sharing	NOUN
fbem-13620	229	19	and	and	CCONJ
fbem-13620	229	20	tracking	tracking	NOUN
fbem-13620	229	21	,	,	PUNCT
fbem-13620	229	22	so	so	SCONJ
fbem-13620	229	23	as	as	SCONJ
fbem-13620	229	24	to	to	PART
fbem-13620	229	25	effectively	effectively	ADV
fbem-13620	229	26	solve	solve	VERB
fbem-13620	229	27	this	this	DET
fbem-13620	229	28	problem	problem	NOUN
fbem-13620	229	29	.	.	PUNCT
fbem-13620	230	1	electronic	electronic	ADJ
fbem-13620	230	2	invoice	invoice	NOUN
fbem-13620	230	3	realizes	realize	VERB
fbem-13620	230	4	real	real	ADJ
fbem-13620	230	5	-	-	PUNCT
fbem-13620	230	6	time	time	NOUN
fbem-13620	230	7	information	information	NOUN
fbem-13620	230	8	sharing	sharing	NOUN
fbem-13620	230	9	.	.	PUNCT
fbem-13620	231	1	in	in	ADP
fbem-13620	231	2	traditional	traditional	ADJ
fbem-13620	231	3	paper	paper	NOUN
fbem-13620	231	4	invoices	invoice	NOUN
fbem-13620	231	5	,	,	PUNCT
fbem-13620	231	6	both	both	DET
fbem-13620	231	7	parties	party	NOUN
fbem-13620	231	8	to	to	ADP
fbem-13620	231	9	the	the	DET
fbem-13620	231	10	transaction	transaction	NOUN
fbem-13620	231	11	often	often	ADV
fbem-13620	231	12	need	need	VERB
fbem-13620	231	13	to	to	PART
fbem-13620	231	14	send	send	VERB
fbem-13620	231	15	invoice	invoice	NOUN
fbem-13620	231	16	information	information	NOUN
fbem-13620	231	17	by	by	ADP
fbem-13620	231	18	mail	mail	NOUN
fbem-13620	231	19	,	,	PUNCT
fbem-13620	231	20	fax	fax	NOUN
fbem-13620	231	21	or	or	CCONJ
fbem-13620	231	22	scanning	scanning	NOUN
fbem-13620	231	23	,	,	PUNCT
fbem-13620	231	24	which	which	PRON
fbem-13620	231	25	has	have	VERB
fbem-13620	231	26	problems	problem	NOUN
fbem-13620	231	27	such	such	ADJ
fbem-13620	231	28	as	as	ADP
fbem-13620	231	29	time	time	NOUN
fbem-13620	231	30	delay	delay	NOUN
fbem-13620	231	31	and	and	CCONJ
fbem-13620	231	32	inaccurate	inaccurate	ADJ
fbem-13620	231	33	information	information	NOUN
fbem-13620	231	34	.	.	PUNCT
fbem-13620	232	1	the	the	DET
fbem-13620	232	2	electronic	electronic	ADJ
fbem-13620	232	3	invoice	invoice	NOUN
fbem-13620	232	4	uses	use	VERB
fbem-13620	232	5	the	the	DET
fbem-13620	232	6	electronic	electronic	ADJ
fbem-13620	232	7	data	datum	NOUN
fbem-13620	232	8	exchange	exchange	NOUN
fbem-13620	232	9	based	base	VERB
fbem-13620	232	10	on	on	ADP
fbem-13620	232	11	the	the	DET
fbem-13620	232	12	network	network	NOUN
fbem-13620	232	13	,	,	PUNCT
fbem-13620	232	14	so	so	SCONJ
fbem-13620	232	15	that	that	SCONJ
fbem-13620	232	16	the	the	DET
fbem-13620	232	17	invoice	invoice	NOUN
fbem-13620	232	18	information	information	NOUN
fbem-13620	232	19	can	can	AUX
fbem-13620	232	20	be	be	AUX
fbem-13620	232	21	obtained	obtain	VERB
fbem-13620	232	22	instantly	instantly	ADV
fbem-13620	232	23	and	and	CCONJ
fbem-13620	232	24	accurately	accurately	ADV
fbem-13620	232	25	by	by	ADP
fbem-13620	232	26	the	the	DET
fbem-13620	232	27	transaction	transaction	NOUN
fbem-13620	232	28	parties	party	NOUN
fbem-13620	232	29	.	.	PUNCT
fbem-13620	233	1	both	both	DET
fbem-13620	233	2	buyers	buyer	NOUN
fbem-13620	233	3	and	and	CCONJ
fbem-13620	233	4	sellers	seller	NOUN
fbem-13620	233	5	can	can	AUX
fbem-13620	233	6	query	query	VERB
fbem-13620	233	7	,	,	PUNCT
fbem-13620	233	8	view	view	NOUN
fbem-13620	233	9	and	and	CCONJ
fbem-13620	233	10	download	download	VERB
fbem-13620	233	11	invoice	invoice	NOUN
fbem-13620	233	12	information	information	NOUN
fbem-13620	233	13	by	by	ADP
fbem-13620	233	14	logging	log	VERB
fbem-13620	233	15	in	in	ADP
fbem-13620	233	16	to	to	ADP
fbem-13620	233	17	the	the	DET
fbem-13620	233	18	corresponding	corresponding	ADJ
fbem-13620	233	19	platform	platform	NOUN
fbem-13620	233	20	or	or	CCONJ
fbem-13620	233	21	system	system	NOUN
fbem-13620	233	22	,	,	PUNCT
fbem-13620	233	23	which	which	PRON
fbem-13620	233	24	greatly	greatly	ADV
fbem-13620	233	25	speeds	speed	VERB
fbem-13620	233	26	up	up	ADP
fbem-13620	233	27	the	the	DET
fbem-13620	233	28	transmission	transmission	NOUN
fbem-13620	233	29	of	of	ADP
fbem-13620	233	30	information	information	NOUN
fbem-13620	233	31	.	.	PUNCT
fbem-13620	234	1	electronic	electronic	ADJ
fbem-13620	234	2	invoice	invoice	NOUN
fbem-13620	234	3	realizes	realize	VERB
fbem-13620	234	4	real	real	ADJ
fbem-13620	234	5	-	-	PUNCT
fbem-13620	234	6	time	time	NOUN
fbem-13620	234	7	tracking	tracking	NOUN
fbem-13620	234	8	of	of	ADP
fbem-13620	234	9	information	information	NOUN
fbem-13620	234	10	.	.	PUNCT
fbem-13620	235	1	traditional	traditional	ADJ
fbem-13620	235	2	paper	paper	NOUN
fbem-13620	235	3	invoices	invoice	NOUN
fbem-13620	235	4	are	be	AUX
fbem-13620	235	5	easily	easily	ADV
fbem-13620	235	6	lost	lose	VERB
fbem-13620	235	7	or	or	CCONJ
fbem-13620	235	8	tampered	tamper	VERB
fbem-13620	235	9	with	with	ADP
fbem-13620	235	10	in	in	ADP
fbem-13620	235	11	the	the	DET
fbem-13620	235	12	process	process	NOUN
fbem-13620	235	13	of	of	ADP
fbem-13620	235	14	circulation	circulation	NOUN
fbem-13620	235	15	,	,	PUNCT
fbem-13620	235	16	while	while	SCONJ
fbem-13620	235	17	electronic	electronic	ADJ
fbem-13620	235	18	invoices	invoice	NOUN
fbem-13620	235	19	ensure	ensure	VERB
fbem-13620	235	20	the	the	DET
fbem-13620	235	21	security	security	NOUN
fbem-13620	235	22	and	and	CCONJ
fbem-13620	235	23	integrity	integrity	NOUN
fbem-13620	235	24	of	of	ADP
fbem-13620	235	25	invoice	invoice	ADJ
fbem-13620	235	26	information	information	NOUN
fbem-13620	235	27	through	through	ADP
fbem-13620	235	28	digital	digital	ADJ
fbem-13620	235	29	signature	signature	NOUN
fbem-13620	235	30	technology	technology	NOUN
fbem-13620	235	31	.	.	PUNCT
fbem-13620	236	1	buyers	buyer	NOUN
fbem-13620	236	2	and	and	CCONJ
fbem-13620	236	3	sellers	seller	NOUN
fbem-13620	236	4	can	can	AUX
fbem-13620	236	5	monitor	monitor	VERB
fbem-13620	236	6	the	the	DET
fbem-13620	236	7	status	status	NOUN
fbem-13620	236	8	and	and	CCONJ
fbem-13620	236	9	location	location	NOUN
fbem-13620	236	10	of	of	ADP
fbem-13620	236	11	invoices	invoice	NOUN
fbem-13620	236	12	in	in	ADP
fbem-13620	236	13	real	real	ADJ
fbem-13620	236	14	time	time	NOUN
fbem-13620	236	15	to	to	PART
fbem-13620	236	16	ensure	ensure	VERB
fbem-13620	236	17	that	that	SCONJ
fbem-13620	236	18	they	they	PRON
fbem-13620	236	19	are	be	AUX
fbem-13620	236	20	not	not	PART
fbem-13620	236	21	lost	lose	VERB
fbem-13620	236	22	or	or	CCONJ
fbem-13620	236	23	tampered	tamper	VERB
fbem-13620	236	24	with	with	ADP
fbem-13620	236	25	during	during	ADP
fbem-13620	236	26	the	the	DET
fbem-13620	236	27	transaction	transaction	NOUN
fbem-13620	236	28	.	.	PUNCT
fbem-13620	237	1	at	at	ADP
fbem-13620	237	2	the	the	DET
fbem-13620	237	3	same	same	ADJ
fbem-13620	237	4	time	time	NOUN
fbem-13620	237	5	,	,	PUNCT
fbem-13620	237	6	the	the	DET
fbem-13620	237	7	electronic	electronic	ADJ
fbem-13620	237	8	invoice	invoice	NOUN
fbem-13620	237	9	can	can	AUX
fbem-13620	237	10	also	also	ADV
fbem-13620	237	11	record	record	VERB
fbem-13620	237	12	all	all	DET
fbem-13620	237	13	aspects	aspect	NOUN
fbem-13620	237	14	and	and	CCONJ
fbem-13620	237	15	operations	operation	NOUN
fbem-13620	237	16	of	of	ADP
fbem-13620	237	17	the	the	DET
fbem-13620	237	18	transaction	transaction	NOUN
fbem-13620	237	19	,	,	PUNCT
fbem-13620	237	20	including	include	VERB
fbem-13620	237	21	the	the	DET
fbem-13620	237	22	creation	creation	NOUN
fbem-13620	237	23	,	,	PUNCT
fbem-13620	237	24	sending	send	VERB
fbem-13620	237	25	,	,	PUNCT
fbem-13620	237	26	receiving	receive	VERB
fbem-13620	237	27	and	and	CCONJ
fbem-13620	237	28	signing	signing	NOUN
fbem-13620	237	29	of	of	ADP
fbem-13620	237	30	the	the	DET
fbem-13620	237	31	invoice	invoice	NOUN
fbem-13620	237	32	,	,	PUNCT
fbem-13620	237	33	which	which	PRON
fbem-13620	237	34	is	be	AUX
fbem-13620	237	35	conducive	conducive	ADJ
fbem-13620	237	36	to	to	ADP
fbem-13620	237	37	the	the	DET
fbem-13620	237	38	audit	audit	NOUN
fbem-13620	237	39	and	and	CCONJ
fbem-13620	237	40	accountability	accountability	NOUN
fbem-13620	237	41	of	of	ADP
fbem-13620	237	42	the	the	DET
fbem-13620	237	43	transaction	transaction	NOUN
fbem-13620	237	44	between	between	ADP
fbem-13620	237	45	the	the	DET
fbem-13620	237	46	two	two	NUM
fbem-13620	237	47	parties	party	NOUN
fbem-13620	237	48	.	.	PUNCT
fbem-13620	238	1	electronic	electronic	ADJ
fbem-13620	238	2	invoicing	invoicing	NOUN
fbem-13620	238	3	also	also	ADV
fbem-13620	238	4	provides	provide	VERB
fbem-13620	238	5	convenience	convenience	NOUN
fbem-13620	238	6	.	.	PUNCT
fbem-13620	239	1	traditional	traditional	ADJ
fbem-13620	239	2	paper	paper	NOUN
fbem-13620	239	3	invoices	invoice	NOUN
fbem-13620	239	4	require	require	VERB
fbem-13620	239	5	a	a	DET
fbem-13620	239	6	lot	lot	NOUN
fbem-13620	239	7	of	of	ADP
fbem-13620	239	8	physical	physical	ADJ
fbem-13620	239	9	storage	storage	NOUN
fbem-13620	239	10	space	space	NOUN
fbem-13620	239	11	and	and	CCONJ
fbem-13620	239	12	are	be	AUX
fbem-13620	239	13	prone	prone	ADJ
fbem-13620	239	14	to	to	ADP
fbem-13620	239	15	damage	damage	NOUN
fbem-13620	239	16	and	and	CCONJ
fbem-13620	239	17	loss	loss	NOUN
fbem-13620	239	18	.	.	PUNCT
fbem-13620	240	1	electronic	electronic	ADJ
fbem-13620	240	2	invoices	invoice	NOUN
fbem-13620	240	3	do	do	AUX
fbem-13620	240	4	not	not	PART
fbem-13620	240	5	need	need	VERB
fbem-13620	240	6	paper	paper	NOUN
fbem-13620	240	7	carriers	carrier	NOUN
fbem-13620	240	8	,	,	PUNCT
fbem-13620	240	9	only	only	ADV
fbem-13620	240	10	need	need	VERB
fbem-13620	240	11	to	to	PART
fbem-13620	240	12	be	be	AUX
fbem-13620	240	13	stored	store	VERB
fbem-13620	240	14	and	and	CCONJ
fbem-13620	240	15	managed	manage	VERB
fbem-13620	240	16	on	on	ADP
fbem-13620	240	17	electronic	electronic	ADJ
fbem-13620	240	18	devices	device	NOUN
fbem-13620	240	19	,	,	PUNCT
fbem-13620	240	20	which	which	PRON
fbem-13620	240	21	greatly	greatly	ADV
fbem-13620	240	22	saves	save	VERB
fbem-13620	240	23	storage	storage	NOUN
fbem-13620	240	24	space	space	NOUN
fbem-13620	240	25	and	and	CCONJ
fbem-13620	240	26	reduces	reduce	VERB
fbem-13620	240	27	the	the	DET
fbem-13620	240	28	risk	risk	NOUN
fbem-13620	240	29	of	of	ADP
fbem-13620	240	30	damage	damage	NOUN
fbem-13620	240	31	and	and	CCONJ
fbem-13620	240	32	loss	loss	NOUN
fbem-13620	240	33	of	of	ADP
fbem-13620	240	34	invoices	invoice	NOUN
fbem-13620	240	35	.	.	PUNCT
fbem-13620	241	1	in	in	ADP
fbem-13620	241	2	addition	addition	NOUN
fbem-13620	241	3	,	,	PUNCT
fbem-13620	241	4	the	the	DET
fbem-13620	241	5	electronic	electronic	ADJ
fbem-13620	241	6	invoice	invoice	NOUN
fbem-13620	241	7	can	can	AUX
fbem-13620	241	8	also	also	ADV
fbem-13620	241	9	be	be	AUX
fbem-13620	241	10	seamlessly	seamlessly	ADV
fbem-13620	241	11	connected	connect	VERB
fbem-13620	241	12	with	with	ADP
fbem-13620	241	13	the	the	DET
fbem-13620	241	14	enterprise	enterprise	NOUN
fbem-13620	241	15	's	's	PART
fbem-13620	241	16	financial	financial	ADJ
fbem-13620	241	17	management	management	NOUN
fbem-13620	241	18	system	system	NOUN
fbem-13620	241	19	,	,	PUNCT
fbem-13620	241	20	to	to	PART
fbem-13620	241	21	achieve	achieve	VERB
fbem-13620	241	22	automated	automate	VERB
fbem-13620	241	23	accounting	accounting	NOUN
fbem-13620	241	24	processing	processing	NOUN
fbem-13620	241	25	,	,	PUNCT
fbem-13620	241	26	reducing	reduce	VERB
fbem-13620	241	27	manual	manual	ADJ
fbem-13620	241	28	operations	operation	NOUN
fbem-13620	241	29	and	and	CCONJ
fbem-13620	241	30	errors	error	NOUN
fbem-13620	241	31	.	.	PUNCT
fbem-13620	242	1	electronic	electronic	ADJ
fbem-13620	242	2	invoice	invoice	NOUN
fbem-13620	242	3	greatly	greatly	ADV
fbem-13620	242	4	improves	improve	VERB
fbem-13620	242	5	the	the	DET
fbem-13620	242	6	efficiency	efficiency	NOUN
fbem-13620	242	7	and	and	CCONJ
fbem-13620	242	8	convenience	convenience	NOUN
fbem-13620	242	9	of	of	ADP
fbem-13620	242	10	transactions	transaction	NOUN
fbem-13620	242	11	through	through	ADP
fbem-13620	242	12	the	the	DET
fbem-13620	242	13	characteristics	characteristic	NOUN
fbem-13620	242	14	of	of	ADP
fbem-13620	242	15	real	real	ADJ
fbem-13620	242	16	-	-	PUNCT
fbem-13620	242	17	time	time	NOUN
fbem-13620	242	18	information	information	NOUN
fbem-13620	242	19	sharing	sharing	NOUN
fbem-13620	242	20	and	and	CCONJ
fbem-13620	242	21	tracking	tracking	NOUN
fbem-13620	242	22	.	.	PUNCT
fbem-13620	243	1	real	real	ADJ
fbem-13620	243	2	-	-	PUNCT
fbem-13620	243	3	time	time	NOUN
fbem-13620	243	4	information	information	NOUN
fbem-13620	243	5	sharing	sharing	NOUN
fbem-13620	243	6	and	and	CCONJ
fbem-13620	243	7	tracking	tracking	NOUN
fbem-13620	243	8	enables	enable	VERB
fbem-13620	243	9	both	both	DET
fbem-13620	243	10	parties	party	NOUN
fbem-13620	243	11	to	to	PART
fbem-13620	243	12	obtain	obtain	VERB
fbem-13620	243	13	invoice	invoice	ADJ
fbem-13620	243	14	information	information	NOUN
fbem-13620	243	15	immediately	immediately	ADV
fbem-13620	243	16	and	and	CCONJ
fbem-13620	243	17	accurately	accurately	ADV
fbem-13620	243	18	,	,	PUNCT
fbem-13620	243	19	avoiding	avoid	VERB
fbem-13620	243	20	the	the	DET
fbem-13620	243	21	problem	problem	NOUN
fbem-13620	243	22	of	of	ADP
fbem-13620	243	23	inaccurate	inaccurate	ADJ
fbem-13620	243	24	information	information	NOUN
fbem-13620	243	25	and	and	CCONJ
fbem-13620	243	26	poor	poor	ADJ
fbem-13620	243	27	timeliness	timeliness	NOUN
fbem-13620	243	28	in	in	ADP
fbem-13620	243	29	traditional	traditional	ADJ
fbem-13620	243	30	invoices	invoice	NOUN
fbem-13620	243	31	.	.	PUNCT
fbem-13620	244	1	at	at	ADP
fbem-13620	244	2	the	the	DET
fbem-13620	244	3	same	same	ADJ
fbem-13620	244	4	time	time	NOUN
fbem-13620	244	5	,	,	PUNCT
fbem-13620	244	6	real	real	ADJ
fbem-13620	244	7	-	-	PUNCT
fbem-13620	244	8	time	time	NOUN
fbem-13620	244	9	tracking	tracking	NOUN
fbem-13620	244	10	of	of	ADP
fbem-13620	244	11	information	information	NOUN
fbem-13620	244	12	can	can	AUX
fbem-13620	244	13	ensure	ensure	VERB
fbem-13620	244	14	the	the	DET
fbem-13620	244	15	security	security	NOUN
fbem-13620	244	16	and	and	CCONJ
fbem-13620	244	17	integrity	integrity	NOUN
fbem-13620	244	18	of	of	ADP
fbem-13620	244	19	invoices	invoice	NOUN
fbem-13620	244	20	,	,	PUNCT
fbem-13620	244	21	increasing	increase	VERB
fbem-13620	244	22	the	the	DET
fbem-13620	244	23	trust	trust	NOUN
fbem-13620	244	24	and	and	CCONJ
fbem-13620	244	25	reliability	reliability	NOUN
fbem-13620	244	26	of	of	ADP
fbem-13620	244	27	transactions	transaction	NOUN
fbem-13620	244	28	.	.	PUNCT
fbem-13620	245	1	in	in	ADP
fbem-13620	245	2	the	the	DET
fbem-13620	245	3	future	future	NOUN
fbem-13620	245	4	,	,	PUNCT
fbem-13620	245	5	with	with	ADP
fbem-13620	245	6	the	the	DET
fbem-13620	245	7	continuous	continuous	ADJ
fbem-13620	245	8	innovation	innovation	NOUN
fbem-13620	245	9	and	and	CCONJ
fbem-13620	245	10	development	development	NOUN
fbem-13620	245	11	of	of	ADP
fbem-13620	245	12	electronic	electronic	ADJ
fbem-13620	245	13	invoice	invoice	NOUN
fbem-13620	245	14	technology	technology	NOUN
fbem-13620	245	15	,	,	PUNCT
fbem-13620	245	16	it	it	PRON
fbem-13620	245	17	is	be	AUX
fbem-13620	245	18	believed	believe	VERB
fbem-13620	245	19	that	that	SCONJ
fbem-13620	245	20	its	its	PRON
fbem-13620	245	21	role	role	NOUN
fbem-13620	245	22	in	in	ADP
fbem-13620	245	23	improving	improve	VERB
fbem-13620	245	24	transaction	transaction	NOUN
fbem-13620	245	25	efficiency	efficiency	NOUN
fbem-13620	245	26	and	and	CCONJ
fbem-13620	245	27	convenience	convenience	NOUN
fbem-13620	245	28	will	will	AUX
fbem-13620	245	29	be	be	AUX
fbem-13620	245	30	further	far	ADV
fbem-13620	245	31	prominent	prominent	ADJ
fbem-13620	245	32	.	.	PUNCT
fbem-13620	246	1	3.2.3	3.2.3	X
fbem-13620	246	2	.	.	X
fbem-13620	246	3	connect	connect	VERB
fbem-13620	246	4	with	with	ADP
fbem-13620	246	5	the	the	DET
fbem-13620	246	6	financial	financial	ADJ
fbem-13620	246	7	management	management	NOUN
fbem-13620	246	8	system	system	NOUN
fbem-13620	246	9	to	to	PART
fbem-13620	246	10	realize	realize	VERB
fbem-13620	246	11	automatic	automatic	ADJ
fbem-13620	246	12	processing	processing	NOUN
fbem-13620	246	13	as	as	ADP
fbem-13620	246	14	a	a	DET
fbem-13620	246	15	new	new	ADJ
fbem-13620	246	16	form	form	NOUN
fbem-13620	246	17	of	of	ADP
fbem-13620	246	18	invoice	invoice	NOUN
fbem-13620	246	19	,	,	PUNCT
fbem-13620	246	20	the	the	DET
fbem-13620	246	21	docking	docking	NOUN
fbem-13620	246	22	with	with	ADP
fbem-13620	246	23	the	the	DET
fbem-13620	246	24	financial	financial	ADJ
fbem-13620	246	25	management	management	NOUN
fbem-13620	246	26	system	system	NOUN
fbem-13620	246	27	of	of	ADP
fbem-13620	246	28	the	the	DET
fbem-13620	246	29	enterprise	enterprise	NOUN
fbem-13620	246	30	is	be	AUX
fbem-13620	246	31	an	an	DET
fbem-13620	246	32	important	important	ADJ
fbem-13620	246	33	function	function	NOUN
fbem-13620	246	34	of	of	ADP
fbem-13620	246	35	the	the	DET
fbem-13620	246	36	electronic	electronic	ADJ
fbem-13620	246	37	invoice	invoice	NOUN
fbem-13620	246	38	,	,	PUNCT
fbem-13620	246	39	which	which	PRON
fbem-13620	246	40	brings	bring	VERB
fbem-13620	246	41	many	many	ADJ
fbem-13620	246	42	advantages	advantage	NOUN
fbem-13620	246	43	and	and	CCONJ
fbem-13620	246	44	convenience	convenience	NOUN
fbem-13620	246	45	by	by	ADP
fbem-13620	246	46	realizing	realize	VERB
fbem-13620	246	47	automatic	automatic	ADJ
fbem-13620	246	48	processing	processing	NOUN
fbem-13620	246	49	.	.	PUNCT
fbem-13620	247	1	the	the	DET
fbem-13620	247	2	connection	connection	NOUN
fbem-13620	247	3	with	with	ADP
fbem-13620	247	4	financial	financial	ADJ
fbem-13620	247	5	management	management	NOUN
fbem-13620	247	6	system	system	NOUN
fbem-13620	247	7	can	can	AUX
fbem-13620	247	8	realize	realize	VERB
fbem-13620	247	9	the	the	DET
fbem-13620	247	10	automatic	automatic	ADJ
fbem-13620	247	11	entry	entry	NOUN
fbem-13620	247	12	and	and	CCONJ
fbem-13620	247	13	check	check	NOUN
fbem-13620	247	14	of	of	ADP
fbem-13620	247	15	invoice	invoice	NOUN
fbem-13620	247	16	information	information	NOUN
fbem-13620	247	17	.	.	PUNCT
fbem-13620	248	1	traditional	traditional	ADJ
fbem-13620	248	2	paper	paper	NOUN
fbem-13620	248	3	invoices	invoice	NOUN
fbem-13620	248	4	require	require	VERB
fbem-13620	248	5	manual	manual	ADJ
fbem-13620	248	6	input	input	NOUN
fbem-13620	248	7	and	and	CCONJ
fbem-13620	248	8	verification	verification	NOUN
fbem-13620	248	9	and	and	CCONJ
fbem-13620	248	10	are	be	AUX
fbem-13620	248	11	prone	prone	ADJ
fbem-13620	248	12	to	to	ADP
fbem-13620	248	13	errors	error	NOUN
fbem-13620	248	14	and	and	CCONJ
fbem-13620	248	15	missing	miss	VERB
fbem-13620	248	16	items	item	NOUN
fbem-13620	248	17	.	.	PUNCT
fbem-13620	249	1	through	through	ADP
fbem-13620	249	2	the	the	DET
fbem-13620	249	3	real	real	ADJ
fbem-13620	249	4	-	-	PUNCT
fbem-13620	249	5	time	time	NOUN
fbem-13620	249	6	connection	connection	NOUN
fbem-13620	249	7	with	with	ADP
fbem-13620	249	8	the	the	DET
fbem-13620	249	9	financial	financial	ADJ
fbem-13620	249	10	management	management	NOUN
fbem-13620	249	11	system	system	NOUN
fbem-13620	249	12	,	,	PUNCT
fbem-13620	249	13	the	the	DET
fbem-13620	249	14	electronic	electronic	ADJ
fbem-13620	249	15	invoice	invoice	NOUN
fbem-13620	249	16	information	information	NOUN
fbem-13620	249	17	can	can	AUX
fbem-13620	249	18	be	be	AUX
fbem-13620	249	19	directly	directly	ADV
fbem-13620	249	20	entered	enter	VERB
fbem-13620	249	21	into	into	ADP
fbem-13620	249	22	the	the	DET
fbem-13620	249	23	system	system	NOUN
fbem-13620	249	24	automatically	automatically	ADV
fbem-13620	249	25	.	.	PUNCT
fbem-13620	250	1	this	this	PRON
fbem-13620	250	2	not	not	PART
fbem-13620	250	3	only	only	ADV
fbem-13620	250	4	improves	improve	VERB
fbem-13620	250	5	the	the	DET
fbem-13620	250	6	accuracy	accuracy	NOUN
fbem-13620	250	7	of	of	ADP
fbem-13620	250	8	the	the	DET
fbem-13620	250	9	input	input	NOUN
fbem-13620	250	10	,	,	PUNCT
fbem-13620	250	11	avoids	avoid	VERB
fbem-13620	250	12	human	human	ADJ
fbem-13620	250	13	error	error	NOUN
fbem-13620	250	14	,	,	PUNCT
fbem-13620	250	15	but	but	CCONJ
fbem-13620	250	16	also	also	ADV
fbem-13620	250	17	saves	save	VERB
fbem-13620	250	18	a	a	DET
fbem-13620	250	19	lot	lot	NOUN
fbem-13620	250	20	of	of	ADP
fbem-13620	250	21	manpower	manpower	NOUN
fbem-13620	250	22	and	and	CCONJ
fbem-13620	250	23	time	time	NOUN
fbem-13620	250	24	costs	cost	NOUN
fbem-13620	250	25	.	.	PUNCT
fbem-13620	251	1	the	the	DET
fbem-13620	251	2	connection	connection	NOUN
fbem-13620	251	3	with	with	ADP
fbem-13620	251	4	financial	financial	ADJ
fbem-13620	251	5	management	management	NOUN
fbem-13620	251	6	system	system	NOUN
fbem-13620	251	7	can	can	AUX
fbem-13620	251	8	realize	realize	VERB
fbem-13620	251	9	the	the	DET
fbem-13620	251	10	automatic	automatic	ADJ
fbem-13620	251	11	matching	matching	NOUN
fbem-13620	251	12	and	and	CCONJ
fbem-13620	251	13	checking	checking	NOUN
fbem-13620	251	14	of	of	ADP
fbem-13620	251	15	invoice	invoice	ADJ
fbem-13620	251	16	information	information	NOUN
fbem-13620	251	17	.	.	PUNCT
fbem-13620	252	1	in	in	ADP
fbem-13620	252	2	the	the	DET
fbem-13620	252	3	process	process	NOUN
fbem-13620	252	4	of	of	ADP
fbem-13620	252	5	using	use	VERB
fbem-13620	252	6	paper	paper	NOUN
fbem-13620	252	7	invoices	invoice	NOUN
fbem-13620	252	8	,	,	PUNCT
fbem-13620	252	9	it	it	PRON
fbem-13620	252	10	is	be	AUX
fbem-13620	252	11	necessary	necessary	ADJ
fbem-13620	252	12	to	to	PART
fbem-13620	252	13	manually	manually	ADV
fbem-13620	252	14	match	match	VERB
fbem-13620	252	15	and	and	CCONJ
fbem-13620	252	16	check	check	VERB
fbem-13620	252	17	the	the	DET
fbem-13620	252	18	invoices	invoice	NOUN
fbem-13620	252	19	with	with	ADP
fbem-13620	252	20	the	the	DET
fbem-13620	252	21	corresponding	correspond	VERB
fbem-13620	252	22	transfer	transfer	NOUN
fbem-13620	252	23	records	record	NOUN
fbem-13620	252	24	,	,	PUNCT
fbem-13620	252	25	which	which	PRON
fbem-13620	252	26	is	be	AUX
fbem-13620	252	27	very	very	ADV
fbem-13620	252	28	tedious	tedious	ADJ
fbem-13620	252	29	and	and	CCONJ
fbem-13620	252	30	prone	prone	ADJ
fbem-13620	252	31	to	to	ADP
fbem-13620	252	32	errors	error	NOUN
fbem-13620	252	33	.	.	PUNCT
fbem-13620	253	1	after	after	SCONJ
fbem-13620	253	2	the	the	DET
fbem-13620	253	3	electronic	electronic	ADJ
fbem-13620	253	4	invoice	invoice	NOUN
fbem-13620	253	5	is	be	AUX
fbem-13620	253	6	connected	connect	VERB
fbem-13620	253	7	with	with	ADP
fbem-13620	253	8	the	the	DET
fbem-13620	253	9	financial	financial	ADJ
fbem-13620	253	10	management	management	NOUN
fbem-13620	253	11	system	system	NOUN
fbem-13620	253	12	,	,	PUNCT
fbem-13620	253	13	the	the	DET
fbem-13620	253	14	system	system	NOUN
fbem-13620	253	15	can	can	AUX
fbem-13620	253	16	automatically	automatically	ADV
fbem-13620	253	17	match	match	VERB
fbem-13620	253	18	invoices	invoice	NOUN
fbem-13620	253	19	and	and	CCONJ
fbem-13620	253	20	transfer	transfer	VERB
fbem-13620	253	21	records	record	NOUN
fbem-13620	253	22	according	accord	VERB
fbem-13620	253	23	to	to	ADP
fbem-13620	253	24	preset	preset	ADJ
fbem-13620	253	25	rules	rule	NOUN
fbem-13620	253	26	,	,	PUNCT
fbem-13620	253	27	which	which	PRON
fbem-13620	253	28	improves	improve	VERB
fbem-13620	253	29	the	the	DET
fbem-13620	253	30	accuracy	accuracy	NOUN
fbem-13620	253	31	and	and	CCONJ
fbem-13620	253	32	efficiency	efficiency	NOUN
fbem-13620	253	33	of	of	ADP
fbem-13620	253	34	the	the	DET
fbem-13620	253	35	check	check	NOUN
fbem-13620	253	36	.	.	PUNCT
fbem-13620	254	1	at	at	ADP
fbem-13620	254	2	the	the	DET
fbem-13620	254	3	same	same	ADJ
fbem-13620	254	4	time	time	NOUN
fbem-13620	254	5	,	,	PUNCT
fbem-13620	254	6	for	for	ADP
fbem-13620	254	7	cases	case	NOUN
fbem-13620	254	8	that	that	PRON
fbem-13620	254	9	do	do	AUX
fbem-13620	254	10	not	not	PART
fbem-13620	254	11	comply	comply	VERB
fbem-13620	254	12	with	with	ADP
fbem-13620	254	13	the	the	DET
fbem-13620	254	14	rules	rule	NOUN
fbem-13620	254	15	,	,	PUNCT
fbem-13620	254	16	the	the	DET
fbem-13620	254	17	system	system	NOUN
fbem-13620	254	18	can	can	AUX
fbem-13620	254	19	also	also	ADV
fbem-13620	254	20	issue	issue	VERB
fbem-13620	254	21	warnings	warning	NOUN
fbem-13620	254	22	or	or	CCONJ
fbem-13620	254	23	prompts	prompt	NOUN
fbem-13620	254	24	in	in	ADP
fbem-13620	254	25	time	time	NOUN
fbem-13620	254	26	to	to	PART
fbem-13620	254	27	help	help	VERB
fbem-13620	254	28	users	user	NOUN
fbem-13620	254	29	discover	discover	VERB
fbem-13620	254	30	and	and	CCONJ
fbem-13620	254	31	solve	solve	VERB
fbem-13620	254	32	problems	problem	NOUN
fbem-13620	254	33	in	in	ADP
fbem-13620	254	34	a	a	DET
fbem-13620	254	35	timely	timely	ADJ
fbem-13620	254	36	manner	manner	NOUN
fbem-13620	254	37	.	.	PUNCT
fbem-13620	255	1	with	with	ADP
fbem-13620	255	2	the	the	DET
fbem-13620	255	3	connection	connection	NOUN
fbem-13620	255	4	of	of	ADP
fbem-13620	255	5	financial	financial	ADJ
fbem-13620	255	6	management	management	NOUN
fbem-13620	255	7	system	system	NOUN
fbem-13620	255	8	,	,	PUNCT
fbem-13620	255	9	the	the	DET
fbem-13620	255	10	automatic	automatic	ADJ
fbem-13620	255	11	processing	processing	NOUN
fbem-13620	255	12	and	and	CCONJ
fbem-13620	255	13	statistical	statistical	ADJ
fbem-13620	255	14	analysis	analysis	NOUN
fbem-13620	255	15	of	of	ADP
fbem-13620	255	16	invoice	invoice	ADJ
fbem-13620	255	17	information	information	NOUN
fbem-13620	255	18	can	can	AUX
fbem-13620	255	19	be	be	AUX
fbem-13620	255	20	realized	realize	VERB
fbem-13620	255	21	.	.	PUNCT
fbem-13620	256	1	paper	paper	NOUN
fbem-13620	256	2	invoices	invoice	NOUN
fbem-13620	256	3	need	need	VERB
fbem-13620	256	4	to	to	PART
fbem-13620	256	5	be	be	AUX
fbem-13620	256	6	sorted	sort	VERB
fbem-13620	256	7	and	and	CCONJ
fbem-13620	256	8	filed	file	VERB
fbem-13620	256	9	manually	manually	ADV
fbem-13620	256	10	,	,	PUNCT
fbem-13620	256	11	while	while	SCONJ
fbem-13620	256	12	electronic	electronic	ADJ
fbem-13620	256	13	invoices	invoice	NOUN
fbem-13620	256	14	can	can	AUX
fbem-13620	256	15	be	be	AUX
fbem-13620	256	16	automated	automate	VERB
fbem-13620	256	17	and	and	CCONJ
fbem-13620	256	18	analyzed	analyze	VERB
fbem-13620	256	19	directly	directly	ADV
fbem-13620	256	20	in	in	ADP
fbem-13620	256	21	the	the	DET
fbem-13620	256	22	system	system	NOUN
fbem-13620	256	23	.	.	PUNCT
fbem-13620	257	1	for	for	ADP
fbem-13620	257	2	example	example	NOUN
fbem-13620	257	3	,	,	PUNCT
fbem-13620	257	4	the	the	DET
fbem-13620	257	5	system	system	NOUN
fbem-13620	257	6	can	can	AUX
fbem-13620	257	7	automatically	automatically	ADV
fbem-13620	257	8	classify	classify	VERB
fbem-13620	257	9	and	and	CCONJ
fbem-13620	257	10	calculate	calculate	VERB
fbem-13620	257	11	invoices	invoice	NOUN
fbem-13620	257	12	according	accord	VERB
fbem-13620	257	13	to	to	ADP
fbem-13620	257	14	different	different	ADJ
fbem-13620	257	15	categories	category	NOUN
fbem-13620	257	16	and	and	CCONJ
fbem-13620	257	17	time	time	NOUN
fbem-13620	257	18	horizons	horizon	NOUN
fbem-13620	257	19	,	,	PUNCT
fbem-13620	257	20	generating	generate	VERB
fbem-13620	257	21	financial	financial	ADJ
fbem-13620	257	22	statements	statement	NOUN
fbem-13620	257	23	and	and	CCONJ
fbem-13620	257	24	analysis	analysis	NOUN
fbem-13620	257	25	results	result	NOUN
fbem-13620	257	26	.	.	PUNCT
fbem-13620	258	1	this	this	PRON
fbem-13620	258	2	not	not	PART
fbem-13620	258	3	only	only	ADV
fbem-13620	258	4	improves	improve	VERB
fbem-13620	258	5	the	the	DET
fbem-13620	258	6	efficiency	efficiency	NOUN
fbem-13620	258	7	of	of	ADP
fbem-13620	258	8	data	datum	NOUN
fbem-13620	258	9	processing	processing	NOUN
fbem-13620	258	10	,	,	PUNCT
fbem-13620	258	11	but	but	CCONJ
fbem-13620	258	12	also	also	ADV
fbem-13620	258	13	provides	provide	VERB
fbem-13620	258	14	more	more	ADV
fbem-13620	258	15	accurate	accurate	ADJ
fbem-13620	258	16	and	and	CCONJ
fbem-13620	258	17	timely	timely	ADJ
fbem-13620	258	18	information	information	NOUN
fbem-13620	258	19	support	support	NOUN
fbem-13620	258	20	for	for	ADP
fbem-13620	258	21	the	the	DET
fbem-13620	258	22	financial	financial	ADJ
fbem-13620	258	23	decision	decision	NOUN
fbem-13620	258	24	-	-	PUNCT
fbem-13620	258	25	making	making	NOUN
fbem-13620	258	26	of	of	ADP
fbem-13620	258	27	enterprises	enterprise	NOUN
fbem-13620	258	28	.	.	PUNCT
fbem-13620	259	1	in	in	ADP
fbem-13620	259	2	short	short	ADJ
fbem-13620	259	3	,	,	PUNCT
fbem-13620	259	4	the	the	DET
fbem-13620	259	5	connection	connection	NOUN
fbem-13620	259	6	with	with	ADP
fbem-13620	259	7	the	the	DET
fbem-13620	259	8	financial	financial	ADJ
fbem-13620	259	9	management	management	NOUN
fbem-13620	259	10	system	system	NOUN
fbem-13620	259	11	is	be	AUX
fbem-13620	259	12	one	one	NUM
fbem-13620	259	13	of	of	ADP
fbem-13620	259	14	the	the	DET
fbem-13620	259	15	important	important	ADJ
fbem-13620	259	16	functions	function	NOUN
fbem-13620	259	17	of	of	ADP
fbem-13620	259	18	e	e	NOUN
fbem-13620	259	19	-	-	NOUN
fbem-13620	259	20	invoicing	invoicing	NOUN
fbem-13620	259	21	,	,	PUNCT
fbem-13620	259	22	which	which	PRON
fbem-13620	259	23	brings	bring	VERB
fbem-13620	259	24	many	many	ADJ
fbem-13620	259	25	benefits	benefit	NOUN
fbem-13620	259	26	by	by	ADP
fbem-13620	259	27	automating	automate	VERB
fbem-13620	259	28	the	the	DET
fbem-13620	259	29	processing	processing	NOUN
fbem-13620	259	30	.	.	PUNCT
fbem-13620	260	1	automatic	automatic	ADJ
fbem-13620	260	2	entry	entry	NOUN
fbem-13620	260	3	and	and	CCONJ
fbem-13620	260	4	verification	verification	NOUN
fbem-13620	260	5	,	,	PUNCT
fbem-13620	260	6	automatic	automatic	ADJ
fbem-13620	260	7	matching	matching	NOUN
fbem-13620	260	8	and	and	CCONJ
fbem-13620	260	9	verification	verification	NOUN
fbem-13620	260	10	,	,	PUNCT
fbem-13620	260	11	automatic	automatic	ADJ
fbem-13620	260	12	processing	processing	NOUN
fbem-13620	260	13	and	and	CCONJ
fbem-13620	260	14	statistical	statistical	ADJ
fbem-13620	260	15	analysis	analysis	NOUN
fbem-13620	260	16	and	and	CCONJ
fbem-13620	260	17	other	other	ADJ
fbem-13620	260	18	functions	function	NOUN
fbem-13620	260	19	,	,	PUNCT
fbem-13620	260	20	not	not	PART
fbem-13620	260	21	only	only	ADV
fbem-13620	260	22	improve	improve	VERB
fbem-13620	260	23	work	work	NOUN
fbem-13620	260	24	efficiency	efficiency	NOUN
fbem-13620	260	25	,	,	PUNCT
fbem-13620	260	26	reduce	reduce	VERB
fbem-13620	260	27	errors	error	NOUN
fbem-13620	260	28	and	and	CCONJ
fbem-13620	260	29	missing	missing	ADJ
fbem-13620	260	30	items	item	NOUN
fbem-13620	260	31	,	,	PUNCT
fbem-13620	260	32	but	but	CCONJ
fbem-13620	260	33	also	also	ADV
fbem-13620	260	34	provide	provide	VERB
fbem-13620	260	35	enterprises	enterprise	NOUN
fbem-13620	260	36	with	with	ADP
fbem-13620	260	37	more	more	ADV
fbem-13620	260	38	accurate	accurate	ADJ
fbem-13620	260	39	,	,	PUNCT
fbem-13620	260	40	reliable	reliable	ADJ
fbem-13620	260	41	and	and	CCONJ
fbem-13620	260	42	timely	timely	ADJ
fbem-13620	260	43	financial	financial	ADJ
fbem-13620	260	44	information	information	NOUN
fbem-13620	260	45	,	,	PUNCT
fbem-13620	260	46	help	help	VERB
fbem-13620	260	47	to	to	PART
fbem-13620	260	48	improve	improve	VERB
fbem-13620	260	49	the	the	DET
fbem-13620	260	50	management	management	NOUN
fbem-13620	260	51	level	level	NOUN
fbem-13620	260	52	and	and	CCONJ
fbem-13620	260	53	competitiveness	competitiveness	NOUN
fbem-13620	260	54	of	of	ADP
fbem-13620	260	55	enterprises	enterprise	NOUN
fbem-13620	260	56	.	.	PUNCT
fbem-13620	261	1	the	the	DET
fbem-13620	261	2	connection	connection	NOUN
fbem-13620	261	3	to	to	ADP
fbem-13620	261	4	the	the	DET
fbem-13620	261	5	financial	financial	ADJ
fbem-13620	261	6	management	management	NOUN
fbem-13620	261	7	system	system	NOUN
fbem-13620	261	8	needs	need	VERB
fbem-13620	261	9	to	to	PART
fbem-13620	261	10	ensure	ensure	VERB
fbem-13620	261	11	the	the	DET
fbem-13620	261	12	security	security	NOUN
fbem-13620	261	13	and	and	CCONJ
fbem-13620	261	14	privacy	privacy	NOUN
fbem-13620	261	15	of	of	ADP
fbem-13620	261	16	the	the	DET
fbem-13620	261	17	data	datum	NOUN
fbem-13620	261	18	,	,	PUNCT
fbem-13620	261	19	ensuring	ensure	VERB
fbem-13620	261	20	that	that	SCONJ
fbem-13620	261	21	only	only	ADV
fbem-13620	261	22	authorized	authorize	VERB
fbem-13620	261	23	personnel	personnel	NOUN
fbem-13620	261	24	can	can	AUX
fbem-13620	261	25	access	access	VERB
fbem-13620	261	26	and	and	CCONJ
fbem-13620	261	27	operate	operate	VERB
fbem-13620	261	28	.	.	PUNCT
fbem-13620	262	1	in	in	ADP
fbem-13620	262	2	addition	addition	NOUN
fbem-13620	262	3	,	,	PUNCT
fbem-13620	262	4	the	the	DET
fbem-13620	262	5	stability	stability	NOUN
fbem-13620	262	6	and	and	CCONJ
fbem-13620	262	7	reliability	reliability	NOUN
fbem-13620	262	8	of	of	ADP
fbem-13620	262	9	the	the	DET
fbem-13620	262	10	system	system	NOUN
fbem-13620	262	11	are	be	AUX
fbem-13620	262	12	also	also	ADV
fbem-13620	262	13	key	key	ADJ
fbem-13620	262	14	factors	factor	NOUN
fbem-13620	262	15	,	,	PUNCT
fbem-13620	262	16	requiring	require	VERB
fbem-13620	262	17	thorough	thorough	ADJ
fbem-13620	262	18	testing	testing	NOUN
fbem-13620	262	19	and	and	CCONJ
fbem-13620	262	20	maintenance	maintenance	NOUN
fbem-13620	262	21	to	to	PART
fbem-13620	262	22	ensure	ensure	VERB
fbem-13620	262	23	normal	normal	ADJ
fbem-13620	262	24	operation	operation	NOUN
fbem-13620	262	25	.	.	PUNCT
fbem-13620	263	1	with	with	ADP
fbem-13620	263	2	the	the	DET
fbem-13620	263	3	continuous	continuous	ADJ
fbem-13620	263	4	development	development	NOUN
fbem-13620	263	5	and	and	CCONJ
fbem-13620	263	6	improvement	improvement	NOUN
fbem-13620	263	7	of	of	ADP
fbem-13620	263	8	technology	technology	NOUN
fbem-13620	263	9	,	,	PUNCT
fbem-13620	263	10	the	the	DET
fbem-13620	263	11	docking	docking	NOUN
fbem-13620	263	12	with	with	ADP
fbem-13620	263	13	the	the	DET
fbem-13620	263	14	financial	financial	ADJ
fbem-13620	263	15	management	management	NOUN
fbem-13620	263	16	system	system	NOUN
fbem-13620	263	17	will	will	AUX
fbem-13620	263	18	be	be	AUX
fbem-13620	263	19	more	more	ADV
fbem-13620	263	20	intelligent	intelligent	ADJ
fbem-13620	263	21	and	and	CCONJ
fbem-13620	263	22	automated	automate	VERB
fbem-13620	263	23	,	,	PUNCT
fbem-13620	263	24	bringing	bring	VERB
fbem-13620	263	25	more	more	ADJ
fbem-13620	263	26	convenience	convenience	NOUN
fbem-13620	263	27	and	and	CCONJ
fbem-13620	263	28	benefits	benefit	NOUN
fbem-13620	263	29	to	to	ADP
fbem-13620	263	30	the	the	DET
fbem-13620	263	31	financial	financial	ADJ
fbem-13620	263	32	management	management	NOUN
fbem-13620	263	33	of	of	ADP
fbem-13620	263	34	enterprises	enterprise	NOUN
fbem-13620	263	35	.	.	PUNCT
fbem-13620	264	1	4	4	X
fbem-13620	264	2	.	.	X
fbem-13620	264	3	the	the	DET
fbem-13620	264	4	prospect	prospect	NOUN
fbem-13620	264	5	of	of	ADP
fbem-13620	264	6	paper	paper	NOUN
fbem-13620	264	7	invoice	invoice	NOUN
fbem-13620	264	8	to	to	ADP
fbem-13620	264	9	electronic	electronic	ADJ
fbem-13620	264	10	transformation	transformation	NOUN
fbem-13620	264	11	4.1	4.1	NUM
fbem-13620	264	12	.	.	PUNCT
fbem-13620	264	13	trend	trend	NOUN
fbem-13620	264	14	of	of	ADP
fbem-13620	264	15	technology	technology	NOUN
fbem-13620	264	16	development	development	NOUN
fbem-13620	264	17	and	and	CCONJ
fbem-13620	264	18	improvement	improvement	VERB
fbem-13620	264	19	the	the	DET
fbem-13620	264	20	prospect	prospect	NOUN
fbem-13620	264	21	of	of	ADP
fbem-13620	264	22	paper	paper	NOUN
fbem-13620	264	23	invoice	invoice	NOUN
fbem-13620	264	24	to	to	ADP
fbem-13620	264	25	electronic	electronic	ADJ
fbem-13620	264	26	transformation	transformation	NOUN
fbem-13620	264	27	19	19	NUM
fbem-13620	264	28	is	be	AUX
fbem-13620	264	29	mainly	mainly	ADV
fbem-13620	264	30	driven	drive	VERB
fbem-13620	264	31	by	by	ADP
fbem-13620	264	32	the	the	DET
fbem-13620	264	33	continuous	continuous	ADJ
fbem-13620	264	34	development	development	NOUN
fbem-13620	264	35	and	and	CCONJ
fbem-13620	264	36	improvement	improvement	NOUN
fbem-13620	264	37	of	of	ADP
fbem-13620	264	38	technology	technology	NOUN
fbem-13620	264	39	.	.	PUNCT
fbem-13620	265	1	with	with	ADP
fbem-13620	265	2	the	the	DET
fbem-13620	265	3	rapid	rapid	ADJ
fbem-13620	265	4	development	development	NOUN
fbem-13620	265	5	of	of	ADP
fbem-13620	265	6	information	information	NOUN
fbem-13620	265	7	technology	technology	NOUN
fbem-13620	265	8	,	,	PUNCT
fbem-13620	265	9	the	the	DET
fbem-13620	265	10	field	field	NOUN
fbem-13620	265	11	of	of	ADP
fbem-13620	265	12	electronic	electronic	ADJ
fbem-13620	265	13	invoicing	invoicing	NOUN
fbem-13620	265	14	is	be	AUX
fbem-13620	265	15	also	also	ADV
fbem-13620	265	16	rapidly	rapidly	ADV
fbem-13620	265	17	innovating	innovate	VERB
fbem-13620	265	18	and	and	CCONJ
fbem-13620	265	19	evolving	evolve	VERB
fbem-13620	265	20	.	.	PUNCT
fbem-13620	266	1	below	below	ADP
fbem-13620	266	2	i	i	PRON
fbem-13620	266	3	will	will	AUX
fbem-13620	266	4	introduce	introduce	VERB
fbem-13620	266	5	some	some	DET
fbem-13620	266	6	current	current	ADJ
fbem-13620	266	7	trends	trend	NOUN
fbem-13620	266	8	in	in	ADP
fbem-13620	266	9	technological	technological	ADJ
fbem-13620	266	10	development	development	NOUN
fbem-13620	266	11	and	and	CCONJ
fbem-13620	266	12	improvement	improvement	NOUN
fbem-13620	266	13	:	:	PUNCT
fbem-13620	266	14	the	the	DET
fbem-13620	266	15	popularization	popularization	NOUN
fbem-13620	266	16	and	and	CCONJ
fbem-13620	266	17	progress	progress	NOUN
fbem-13620	266	18	of	of	ADP
fbem-13620	266	19	mobile	mobile	ADJ
fbem-13620	266	20	internet	internet	NOUN
fbem-13620	266	21	technology	technology	NOUN
fbem-13620	266	22	has	have	AUX
fbem-13620	266	23	provided	provide	VERB
fbem-13620	266	24	a	a	DET
fbem-13620	266	25	broad	broad	ADJ
fbem-13620	266	26	development	development	NOUN
fbem-13620	266	27	space	space	NOUN
fbem-13620	266	28	for	for	ADP
fbem-13620	266	29	the	the	DET
fbem-13620	266	30	application	application	NOUN
fbem-13620	266	31	of	of	ADP
fbem-13620	266	32	electronic	electronic	ADJ
fbem-13620	266	33	invoice	invoice	NOUN
fbem-13620	266	34	.	.	PUNCT
fbem-13620	267	1	nowadays	nowadays	ADV
fbem-13620	267	2	,	,	PUNCT
fbem-13620	267	3	the	the	DET
fbem-13620	267	4	penetration	penetration	NOUN
fbem-13620	267	5	rate	rate	NOUN
fbem-13620	267	6	of	of	ADP
fbem-13620	267	7	smart	smart	ADJ
fbem-13620	267	8	phones	phone	NOUN
fbem-13620	267	9	is	be	AUX
fbem-13620	267	10	increasing	increase	VERB
fbem-13620	267	11	,	,	PUNCT
fbem-13620	267	12	and	and	CCONJ
fbem-13620	267	13	people	people	NOUN
fbem-13620	267	14	can	can	AUX
fbem-13620	267	15	complete	complete	VERB
fbem-13620	267	16	various	various	ADJ
fbem-13620	267	17	operations	operation	NOUN
fbem-13620	267	18	through	through	ADP
fbem-13620	267	19	mobile	mobile	ADJ
fbem-13620	267	20	phones	phone	NOUN
fbem-13620	267	21	,	,	PUNCT
fbem-13620	267	22	including	include	VERB
fbem-13620	267	23	receiving	receive	VERB
fbem-13620	267	24	,	,	PUNCT
fbem-13620	267	25	transmitting	transmit	VERB
fbem-13620	267	26	and	and	CCONJ
fbem-13620	267	27	storing	store	VERB
fbem-13620	267	28	invoice	invoice	NOUN
fbem-13620	267	29	information	information	NOUN
fbem-13620	267	30	.	.	PUNCT
fbem-13620	268	1	the	the	DET
fbem-13620	268	2	development	development	NOUN
fbem-13620	268	3	of	of	ADP
fbem-13620	268	4	mobile	mobile	ADJ
fbem-13620	268	5	internet	internet	NOUN
fbem-13620	268	6	technology	technology	NOUN
fbem-13620	268	7	makes	make	VERB
fbem-13620	268	8	it	it	PRON
fbem-13620	268	9	possible	possible	ADJ
fbem-13620	268	10	for	for	SCONJ
fbem-13620	268	11	people	people	NOUN
fbem-13620	268	12	to	to	PART
fbem-13620	268	13	apply	apply	VERB
fbem-13620	268	14	,	,	PUNCT
fbem-13620	268	15	consult	consult	VERB
fbem-13620	268	16	and	and	CCONJ
fbem-13620	268	17	manage	manage	VERB
fbem-13620	268	18	electronic	electronic	ADJ
fbem-13620	268	19	invoices	invoice	NOUN
fbem-13620	268	20	anytime	anytime	ADV
fbem-13620	268	21	and	and	CCONJ
fbem-13620	268	22	anywhere	anywhere	ADV
fbem-13620	268	23	,	,	PUNCT
fbem-13620	268	24	which	which	PRON
fbem-13620	268	25	greatly	greatly	ADV
fbem-13620	268	26	improves	improve	VERB
fbem-13620	268	27	the	the	DET
fbem-13620	268	28	convenience	convenience	NOUN
fbem-13620	268	29	and	and	CCONJ
fbem-13620	268	30	efficiency	efficiency	NOUN
fbem-13620	268	31	of	of	ADP
fbem-13620	268	32	transactions	transaction	NOUN
fbem-13620	268	33	.	.	PUNCT
fbem-13620	269	1	the	the	DET
fbem-13620	269	2	emergence	emergence	NOUN
fbem-13620	269	3	of	of	ADP
fbem-13620	269	4	blockchain	blockchain	PROPN
fbem-13620	269	5	technology	technology	PROPN
fbem-13620	269	6	provides	provide	VERB
fbem-13620	269	7	strong	strong	ADJ
fbem-13620	269	8	support	support	NOUN
fbem-13620	269	9	for	for	ADP
fbem-13620	269	10	the	the	DET
fbem-13620	269	11	security	security	NOUN
fbem-13620	269	12	and	and	CCONJ
fbem-13620	269	13	credibility	credibility	NOUN
fbem-13620	269	14	of	of	ADP
fbem-13620	269	15	electronic	electronic	ADJ
fbem-13620	269	16	invoices	invoice	NOUN
fbem-13620	269	17	.	.	PUNCT
fbem-13620	270	1	blockchain	blockchain	PROPN
fbem-13620	270	2	technology	technology	PROPN
fbem-13620	270	3	ensures	ensure	VERB
fbem-13620	270	4	the	the	DET
fbem-13620	270	5	reliability	reliability	NOUN
fbem-13620	270	6	and	and	CCONJ
fbem-13620	270	7	immutability	immutability	NOUN
fbem-13620	270	8	of	of	ADP
fbem-13620	270	9	invoice	invoice	ADJ
fbem-13620	270	10	information	information	NOUN
fbem-13620	270	11	through	through	ADP
fbem-13620	270	12	a	a	DET
fbem-13620	270	13	decentralized	decentralize	VERB
fbem-13620	270	14	distributed	distribute	VERB
fbem-13620	270	15	ledger	ledger	NOUN
fbem-13620	270	16	.	.	PUNCT
fbem-13620	271	1	using	use	VERB
fbem-13620	271	2	blockchain	blockchain	PROPN
fbem-13620	271	3	technology	technology	PROPN
fbem-13620	271	4	,	,	PUNCT
fbem-13620	271	5	the	the	DET
fbem-13620	271	6	digital	digital	ADJ
fbem-13620	271	7	signature	signature	NOUN
fbem-13620	271	8	of	of	ADP
fbem-13620	271	9	the	the	DET
fbem-13620	271	10	invoice	invoice	NOUN
fbem-13620	271	11	can	can	AUX
fbem-13620	271	12	be	be	AUX
fbem-13620	271	13	verified	verify	VERB
fbem-13620	271	14	to	to	PART
fbem-13620	271	15	ensure	ensure	VERB
fbem-13620	271	16	the	the	DET
fbem-13620	271	17	authenticity	authenticity	NOUN
fbem-13620	271	18	and	and	CCONJ
fbem-13620	271	19	legitimacy	legitimacy	NOUN
fbem-13620	271	20	of	of	ADP
fbem-13620	271	21	the	the	DET
fbem-13620	271	22	invoice	invoice	NOUN
fbem-13620	271	23	.	.	PUNCT
fbem-13620	272	1	in	in	ADP
fbem-13620	272	2	addition	addition	NOUN
fbem-13620	272	3	,	,	PUNCT
fbem-13620	272	4	blockchain	blockchain	PROPN
fbem-13620	272	5	technology	technology	PROPN
fbem-13620	272	6	can	can	AUX
fbem-13620	272	7	also	also	ADV
fbem-13620	272	8	achieve	achieve	VERB
fbem-13620	272	9	real	real	ADJ
fbem-13620	272	10	-	-	PUNCT
fbem-13620	272	11	time	time	NOUN
fbem-13620	272	12	sharing	sharing	NOUN
fbem-13620	272	13	and	and	CCONJ
fbem-13620	272	14	tracking	tracking	NOUN
fbem-13620	272	15	of	of	ADP
fbem-13620	272	16	invoice	invoice	NOUN
fbem-13620	272	17	information	information	NOUN
fbem-13620	272	18	,	,	PUNCT
fbem-13620	272	19	improving	improve	VERB
fbem-13620	272	20	the	the	DET
fbem-13620	272	21	transparency	transparency	NOUN
fbem-13620	272	22	and	and	CCONJ
fbem-13620	272	23	traceability	traceability	NOUN
fbem-13620	272	24	of	of	ADP
fbem-13620	272	25	transactions	transaction	NOUN
fbem-13620	272	26	.	.	PUNCT
fbem-13620	273	1	the	the	DET
fbem-13620	273	2	development	development	NOUN
fbem-13620	273	3	of	of	ADP
fbem-13620	273	4	artificial	artificial	ADJ
fbem-13620	273	5	intelligence	intelligence	NOUN
fbem-13620	273	6	and	and	CCONJ
fbem-13620	273	7	big	big	ADJ
fbem-13620	273	8	data	datum	NOUN
fbem-13620	273	9	technology	technology	NOUN
fbem-13620	273	10	has	have	AUX
fbem-13620	273	11	provided	provide	VERB
fbem-13620	273	12	a	a	DET
fbem-13620	273	13	more	more	ADV
fbem-13620	273	14	intelligent	intelligent	ADJ
fbem-13620	273	15	and	and	CCONJ
fbem-13620	273	16	efficient	efficient	ADJ
fbem-13620	273	17	way	way	NOUN
fbem-13620	273	18	for	for	ADP
fbem-13620	273	19	the	the	DET
fbem-13620	273	20	processing	processing	NOUN
fbem-13620	273	21	and	and	CCONJ
fbem-13620	273	22	analysis	analysis	NOUN
fbem-13620	273	23	of	of	ADP
fbem-13620	273	24	electronic	electronic	ADJ
fbem-13620	273	25	invoices	invoice	NOUN
fbem-13620	273	26	.	.	PUNCT
fbem-13620	274	1	through	through	ADP
fbem-13620	274	2	artificial	artificial	ADJ
fbem-13620	274	3	intelligence	intelligence	NOUN
fbem-13620	274	4	technology	technology	NOUN
fbem-13620	274	5	,	,	PUNCT
fbem-13620	274	6	electronic	electronic	ADJ
fbem-13620	274	7	invoices	invoice	NOUN
fbem-13620	274	8	can	can	AUX
fbem-13620	274	9	be	be	AUX
fbem-13620	274	10	automatically	automatically	ADV
fbem-13620	274	11	identified	identify	VERB
fbem-13620	274	12	,	,	PUNCT
fbem-13620	274	13	classified	classify	VERB
fbem-13620	274	14	and	and	CCONJ
fbem-13620	274	15	sorted	sort	VERB
fbem-13620	274	16	,	,	PUNCT
fbem-13620	274	17	greatly	greatly	ADV
fbem-13620	274	18	reducing	reduce	VERB
fbem-13620	274	19	the	the	DET
fbem-13620	274	20	time	time	NOUN
fbem-13620	274	21	and	and	CCONJ
fbem-13620	274	22	cost	cost	NOUN
fbem-13620	274	23	of	of	ADP
fbem-13620	274	24	manual	manual	ADJ
fbem-13620	274	25	processing	processing	NOUN
fbem-13620	274	26	.	.	PUNCT
fbem-13620	275	1	at	at	ADP
fbem-13620	275	2	the	the	DET
fbem-13620	275	3	same	same	ADJ
fbem-13620	275	4	time	time	NOUN
fbem-13620	275	5	,	,	PUNCT
fbem-13620	275	6	through	through	ADP
fbem-13620	275	7	big	big	ADJ
fbem-13620	275	8	data	datum	NOUN
fbem-13620	275	9	analysis	analysis	NOUN
fbem-13620	275	10	,	,	PUNCT
fbem-13620	275	11	business	business	NOUN
fbem-13620	275	12	information	information	NOUN
fbem-13620	275	13	hidden	hide	VERB
fbem-13620	275	14	in	in	ADP
fbem-13620	275	15	invoices	invoice	NOUN
fbem-13620	275	16	can	can	AUX
fbem-13620	275	17	be	be	AUX
fbem-13620	275	18	mined	mine	VERB
fbem-13620	275	19	to	to	PART
fbem-13620	275	20	provide	provide	VERB
fbem-13620	275	21	more	more	ADV
fbem-13620	275	22	accurate	accurate	ADJ
fbem-13620	275	23	data	data	NOUN
fbem-13620	275	24	support	support	NOUN
fbem-13620	275	25	for	for	ADP
fbem-13620	275	26	enterprise	enterprise	NOUN
fbem-13620	275	27	decision	decision	NOUN
fbem-13620	275	28	-	-	PUNCT
fbem-13620	275	29	making	making	NOUN
fbem-13620	275	30	.	.	PUNCT
fbem-13620	276	1	the	the	DET
fbem-13620	276	2	continuous	continuous	ADJ
fbem-13620	276	3	improvement	improvement	NOUN
fbem-13620	276	4	of	of	ADP
fbem-13620	276	5	digital	digital	ADJ
fbem-13620	276	6	identity	identity	NOUN
fbem-13620	276	7	authentication	authentication	NOUN
fbem-13620	276	8	technology	technology	NOUN
fbem-13620	276	9	and	and	CCONJ
fbem-13620	276	10	electronic	electronic	ADJ
fbem-13620	276	11	signature	signature	NOUN
fbem-13620	276	12	technology	technology	NOUN
fbem-13620	276	13	also	also	ADV
fbem-13620	276	14	provides	provide	VERB
fbem-13620	276	15	a	a	DET
fbem-13620	276	16	reliable	reliable	ADJ
fbem-13620	276	17	premise	premise	NOUN
fbem-13620	276	18	for	for	ADP
fbem-13620	276	19	the	the	DET
fbem-13620	276	20	promotion	promotion	NOUN
fbem-13620	276	21	and	and	CCONJ
fbem-13620	276	22	application	application	NOUN
fbem-13620	276	23	of	of	ADP
fbem-13620	276	24	electronic	electronic	ADJ
fbem-13620	276	25	invoice	invoice	NOUN
fbem-13620	276	26	.	.	PUNCT
fbem-13620	277	1	digital	digital	ADJ
fbem-13620	277	2	identity	identity	NOUN
fbem-13620	277	3	authentication	authentication	NOUN
fbem-13620	277	4	technology	technology	NOUN
fbem-13620	277	5	can	can	AUX
fbem-13620	277	6	ensure	ensure	VERB
fbem-13620	277	7	the	the	DET
fbem-13620	277	8	authenticity	authenticity	NOUN
fbem-13620	277	9	and	and	CCONJ
fbem-13620	277	10	credibility	credibility	NOUN
fbem-13620	277	11	of	of	ADP
fbem-13620	277	12	the	the	DET
fbem-13620	277	13	user	user	NOUN
fbem-13620	277	14	's	's	PART
fbem-13620	277	15	identity	identity	NOUN
fbem-13620	277	16	in	in	ADP
fbem-13620	277	17	the	the	DET
fbem-13620	277	18	electronic	electronic	ADJ
fbem-13620	277	19	invoice	invoice	NOUN
fbem-13620	277	20	transaction	transaction	NOUN
fbem-13620	277	21	,	,	PUNCT
fbem-13620	277	22	and	and	CCONJ
fbem-13620	277	23	effectively	effectively	ADV
fbem-13620	277	24	prevent	prevent	VERB
fbem-13620	277	25	identity	identity	NOUN
fbem-13620	277	26	fraud	fraud	NOUN
fbem-13620	277	27	and	and	CCONJ
fbem-13620	277	28	information	information	NOUN
fbem-13620	277	29	disclosure	disclosure	NOUN
fbem-13620	277	30	.	.	PUNCT
fbem-13620	278	1	the	the	DET
fbem-13620	278	2	electronic	electronic	ADJ
fbem-13620	278	3	signature	signature	NOUN
fbem-13620	278	4	technology	technology	NOUN
fbem-13620	278	5	can	can	AUX
fbem-13620	278	6	verify	verify	VERB
fbem-13620	278	7	the	the	DET
fbem-13620	278	8	authenticity	authenticity	NOUN
fbem-13620	278	9	and	and	CCONJ
fbem-13620	278	10	integrity	integrity	NOUN
fbem-13620	278	11	of	of	ADP
fbem-13620	278	12	the	the	DET
fbem-13620	278	13	invoice	invoice	NOUN
fbem-13620	278	14	to	to	PART
fbem-13620	278	15	ensure	ensure	VERB
fbem-13620	278	16	the	the	DET
fbem-13620	278	17	security	security	NOUN
fbem-13620	278	18	and	and	CCONJ
fbem-13620	278	19	legitimacy	legitimacy	NOUN
fbem-13620	278	20	of	of	ADP
fbem-13620	278	21	the	the	DET
fbem-13620	278	22	transaction	transaction	NOUN
fbem-13620	278	23	.	.	PUNCT
fbem-13620	279	1	the	the	DET
fbem-13620	279	2	prospect	prospect	NOUN
fbem-13620	279	3	of	of	ADP
fbem-13620	279	4	paper	paper	NOUN
fbem-13620	279	5	invoice	invoice	NOUN
fbem-13620	279	6	to	to	ADP
fbem-13620	279	7	electronic	electronic	ADJ
fbem-13620	279	8	transformation	transformation	NOUN
fbem-13620	279	9	depends	depend	VERB
fbem-13620	279	10	on	on	ADP
fbem-13620	279	11	the	the	DET
fbem-13620	279	12	development	development	NOUN
fbem-13620	279	13	and	and	CCONJ
fbem-13620	279	14	improvement	improvement	NOUN
fbem-13620	279	15	of	of	ADP
fbem-13620	279	16	technology	technology	NOUN
fbem-13620	279	17	.	.	PUNCT
fbem-13620	280	1	the	the	DET
fbem-13620	280	2	continuous	continuous	ADJ
fbem-13620	280	3	breakthrough	breakthrough	NOUN
fbem-13620	280	4	and	and	CCONJ
fbem-13620	280	5	application	application	NOUN
fbem-13620	280	6	of	of	ADP
fbem-13620	280	7	mobile	mobile	ADJ
fbem-13620	280	8	internet	internet	NOUN
fbem-13620	280	9	,	,	PUNCT
fbem-13620	280	10	blockchain	blockchain	NOUN
fbem-13620	280	11	,	,	PUNCT
fbem-13620	280	12	artificial	artificial	ADJ
fbem-13620	280	13	intelligence	intelligence	NOUN
fbem-13620	280	14	,	,	PUNCT
fbem-13620	280	15	big	big	ADJ
fbem-13620	280	16	data	datum	NOUN
fbem-13620	280	17	,	,	PUNCT
fbem-13620	280	18	digital	digital	ADJ
fbem-13620	280	19	identity	identity	NOUN
fbem-13620	280	20	authentication	authentication	NOUN
fbem-13620	280	21	and	and	CCONJ
fbem-13620	280	22	electronic	electronic	ADJ
fbem-13620	280	23	signature	signature	NOUN
fbem-13620	280	24	technologies	technology	NOUN
fbem-13620	280	25	will	will	AUX
fbem-13620	280	26	greatly	greatly	ADV
fbem-13620	280	27	improve	improve	VERB
fbem-13620	280	28	the	the	DET
fbem-13620	280	29	reliability	reliability	NOUN
fbem-13620	280	30	,	,	PUNCT
fbem-13620	280	31	security	security	NOUN
fbem-13620	280	32	and	and	CCONJ
fbem-13620	280	33	convenience	convenience	NOUN
fbem-13620	280	34	of	of	ADP
fbem-13620	280	35	electronic	electronic	ADJ
fbem-13620	280	36	invoices	invoice	NOUN
fbem-13620	280	37	.	.	PUNCT
fbem-13620	281	1	in	in	ADP
fbem-13620	281	2	the	the	DET
fbem-13620	281	3	future	future	NOUN
fbem-13620	281	4	,	,	PUNCT
fbem-13620	281	5	with	with	ADP
fbem-13620	281	6	the	the	DET
fbem-13620	281	7	continuous	continuous	ADJ
fbem-13620	281	8	progress	progress	NOUN
fbem-13620	281	9	of	of	ADP
fbem-13620	281	10	technology	technology	NOUN
fbem-13620	281	11	,	,	PUNCT
fbem-13620	281	12	we	we	PRON
fbem-13620	281	13	can	can	AUX
fbem-13620	281	14	foresee	foresee	VERB
fbem-13620	281	15	that	that	SCONJ
fbem-13620	281	16	electronic	electronic	ADJ
fbem-13620	281	17	invoices	invoice	NOUN
fbem-13620	281	18	will	will	AUX
fbem-13620	281	19	become	become	VERB
fbem-13620	281	20	an	an	DET
fbem-13620	281	21	indispensable	indispensable	ADJ
fbem-13620	281	22	part	part	NOUN
fbem-13620	281	23	of	of	ADP
fbem-13620	281	24	business	business	NOUN
fbem-13620	281	25	transactions	transaction	NOUN
fbem-13620	281	26	,	,	PUNCT
fbem-13620	281	27	promoting	promote	VERB
fbem-13620	281	28	the	the	DET
fbem-13620	281	29	process	process	NOUN
fbem-13620	281	30	of	of	ADP
fbem-13620	281	31	paper	paper	NOUN
fbem-13620	281	32	invoices	invoice	NOUN
fbem-13620	281	33	to	to	ADP
fbem-13620	281	34	electronic	electronic	ADJ
fbem-13620	281	35	transformation	transformation	NOUN
fbem-13620	281	36	.	.	PUNCT
fbem-13620	282	1	4.2	4.2	NUM
fbem-13620	282	2	.	.	PUNCT
fbem-13620	283	1	the	the	DET
fbem-13620	283	2	wide	wide	ADJ
fbem-13620	283	3	application	application	NOUN
fbem-13620	283	4	and	and	CCONJ
fbem-13620	283	5	promotion	promotion	NOUN
fbem-13620	283	6	of	of	ADP
fbem-13620	283	7	electronic	electronic	ADJ
fbem-13620	283	8	invoices	invoice	NOUN
fbem-13620	283	9	as	as	ADP
fbem-13620	283	10	a	a	DET
fbem-13620	283	11	new	new	ADJ
fbem-13620	283	12	form	form	NOUN
fbem-13620	283	13	of	of	ADP
fbem-13620	283	14	bill	bill	NOUN
fbem-13620	283	15	,	,	PUNCT
fbem-13620	283	16	electronic	electronic	ADJ
fbem-13620	283	17	invoice	invoice	NOUN
fbem-13620	283	18	has	have	VERB
fbem-13620	283	19	many	many	ADJ
fbem-13620	283	20	advantages	advantage	NOUN
fbem-13620	283	21	and	and	CCONJ
fbem-13620	283	22	application	application	NOUN
fbem-13620	283	23	prospects	prospect	NOUN
fbem-13620	283	24	,	,	PUNCT
fbem-13620	283	25	and	and	CCONJ
fbem-13620	283	26	is	be	AUX
fbem-13620	283	27	being	be	AUX
fbem-13620	283	28	more	more	ADV
fbem-13620	283	29	and	and	CCONJ
fbem-13620	283	30	more	more	ADV
fbem-13620	283	31	widely	widely	ADV
fbem-13620	283	32	used	use	VERB
fbem-13620	283	33	and	and	CCONJ
fbem-13620	283	34	promoted	promote	VERB
fbem-13620	283	35	.	.	PUNCT
fbem-13620	284	1	this	this	DET
fbem-13620	284	2	section	section	NOUN
fbem-13620	284	3	will	will	AUX
fbem-13620	284	4	focus	focus	VERB
fbem-13620	284	5	on	on	ADP
fbem-13620	284	6	the	the	DET
fbem-13620	284	7	wide	wide	ADJ
fbem-13620	284	8	application	application	NOUN
fbem-13620	284	9	and	and	CCONJ
fbem-13620	284	10	promotion	promotion	NOUN
fbem-13620	284	11	of	of	ADP
fbem-13620	284	12	electronic	electronic	ADJ
fbem-13620	284	13	invoicing	invoicing	NOUN
fbem-13620	284	14	,	,	PUNCT
fbem-13620	284	15	and	and	CCONJ
fbem-13620	284	16	explain	explain	VERB
fbem-13620	284	17	its	its	PRON
fbem-13620	284	18	important	important	ADJ
fbem-13620	284	19	role	role	NOUN
fbem-13620	284	20	in	in	ADP
fbem-13620	284	21	business	business	NOUN
fbem-13620	284	22	transactions	transaction	NOUN
fbem-13620	284	23	.	.	PUNCT
fbem-13620	285	1	the	the	DET
fbem-13620	285	2	wide	wide	ADJ
fbem-13620	285	3	application	application	NOUN
fbem-13620	285	4	of	of	ADP
fbem-13620	285	5	electronic	electronic	ADJ
fbem-13620	285	6	invoice	invoice	NOUN
fbem-13620	285	7	can	can	AUX
fbem-13620	285	8	effectively	effectively	ADV
fbem-13620	285	9	improve	improve	VERB
fbem-13620	285	10	the	the	DET
fbem-13620	285	11	efficiency	efficiency	NOUN
fbem-13620	285	12	and	and	CCONJ
fbem-13620	285	13	convenience	convenience	NOUN
fbem-13620	285	14	of	of	ADP
fbem-13620	285	15	transactions	transaction	NOUN
fbem-13620	285	16	.	.	PUNCT
fbem-13620	286	1	compared	compare	VERB
fbem-13620	286	2	with	with	ADP
fbem-13620	286	3	traditional	traditional	ADJ
fbem-13620	286	4	paper	paper	NOUN
fbem-13620	286	5	invoices	invoice	NOUN
fbem-13620	286	6	,	,	PUNCT
fbem-13620	286	7	electronic	electronic	ADJ
fbem-13620	286	8	invoices	invoice	NOUN
fbem-13620	286	9	do	do	AUX
fbem-13620	286	10	not	not	PART
fbem-13620	286	11	need	need	VERB
fbem-13620	286	12	paper	paper	NOUN
fbem-13620	286	13	carriers	carrier	NOUN
fbem-13620	286	14	,	,	PUNCT
fbem-13620	286	15	and	and	CCONJ
fbem-13620	286	16	can	can	AUX
fbem-13620	286	17	achieve	achieve	VERB
fbem-13620	286	18	fast	fast	ADJ
fbem-13620	286	19	transmission	transmission	NOUN
fbem-13620	286	20	and	and	CCONJ
fbem-13620	286	21	exchange	exchange	VERB
fbem-13620	286	22	through	through	ADP
fbem-13620	286	23	electronic	electronic	ADJ
fbem-13620	286	24	data	datum	NOUN
fbem-13620	286	25	exchange	exchange	NOUN
fbem-13620	286	26	.	.	PUNCT
fbem-13620	287	1	this	this	PRON
fbem-13620	287	2	means	mean	VERB
fbem-13620	287	3	that	that	SCONJ
fbem-13620	287	4	when	when	SCONJ
fbem-13620	287	5	purchasing	purchase	VERB
fbem-13620	287	6	goods	good	NOUN
fbem-13620	287	7	or	or	CCONJ
fbem-13620	287	8	services	service	NOUN
fbem-13620	287	9	,	,	PUNCT
fbem-13620	287	10	businesses	business	NOUN
fbem-13620	287	11	and	and	CCONJ
fbem-13620	287	12	individuals	individual	NOUN
fbem-13620	287	13	can	can	AUX
fbem-13620	287	14	quickly	quickly	ADV
fbem-13620	287	15	obtain	obtain	VERB
fbem-13620	287	16	electronic	electronic	ADJ
fbem-13620	287	17	invoices	invoice	NOUN
fbem-13620	287	18	and	and	CCONJ
fbem-13620	287	19	understand	understand	VERB
fbem-13620	287	20	the	the	DET
fbem-13620	287	21	relevant	relevant	ADJ
fbem-13620	287	22	information	information	NOUN
fbem-13620	287	23	of	of	ADP
fbem-13620	287	24	the	the	DET
fbem-13620	287	25	transaction	transaction	NOUN
fbem-13620	287	26	in	in	ADP
fbem-13620	287	27	real	real	ADJ
fbem-13620	287	28	time	time	NOUN
fbem-13620	287	29	,	,	PUNCT
fbem-13620	287	30	such	such	ADJ
fbem-13620	287	31	as	as	ADP
fbem-13620	287	32	transaction	transaction	NOUN
fbem-13620	287	33	time	time	NOUN
fbem-13620	287	34	,	,	PUNCT
fbem-13620	287	35	type	type	NOUN
fbem-13620	287	36	and	and	CCONJ
fbem-13620	287	37	quantity	quantity	NOUN
fbem-13620	287	38	of	of	ADP
fbem-13620	287	39	goods	good	NOUN
fbem-13620	287	40	.	.	PUNCT
fbem-13620	288	1	at	at	ADP
fbem-13620	288	2	the	the	DET
fbem-13620	288	3	same	same	ADJ
fbem-13620	288	4	time	time	NOUN
fbem-13620	288	5	,	,	PUNCT
fbem-13620	288	6	electronic	electronic	ADJ
fbem-13620	288	7	invoices	invoice	NOUN
fbem-13620	288	8	can	can	AUX
fbem-13620	288	9	also	also	ADV
fbem-13620	288	10	be	be	AUX
fbem-13620	288	11	sent	send	VERB
fbem-13620	288	12	to	to	ADP
fbem-13620	288	13	both	both	DET
fbem-13620	288	14	parties	party	NOUN
fbem-13620	288	15	through	through	ADP
fbem-13620	288	16	e	e	NOUN
fbem-13620	288	17	-	-	NOUN
fbem-13620	288	18	mail	mail	NOUN
fbem-13620	288	19	,	,	PUNCT
fbem-13620	288	20	mobile	mobile	ADJ
fbem-13620	288	21	phone	phone	NOUN
fbem-13620	288	22	applications	application	NOUN
fbem-13620	288	23	and	and	CCONJ
fbem-13620	288	24	other	other	ADJ
fbem-13620	288	25	ways	way	NOUN
fbem-13620	288	26	,	,	PUNCT
fbem-13620	288	27	greatly	greatly	ADV
fbem-13620	288	28	reducing	reduce	VERB
fbem-13620	288	29	the	the	DET
fbem-13620	288	30	time	time	NOUN
fbem-13620	288	31	and	and	CCONJ
fbem-13620	288	32	space	space	NOUN
fbem-13620	288	33	costs	cost	NOUN
fbem-13620	288	34	of	of	ADP
fbem-13620	288	35	transactions	transaction	NOUN
fbem-13620	288	36	,	,	PUNCT
fbem-13620	288	37	and	and	CCONJ
fbem-13620	288	38	improving	improve	VERB
fbem-13620	288	39	the	the	DET
fbem-13620	288	40	convenience	convenience	NOUN
fbem-13620	288	41	of	of	ADP
fbem-13620	288	42	transactions	transaction	NOUN
fbem-13620	288	43	.	.	PUNCT
fbem-13620	289	1	the	the	DET
fbem-13620	289	2	promotion	promotion	NOUN
fbem-13620	289	3	of	of	ADP
fbem-13620	289	4	electronic	electronic	ADJ
fbem-13620	289	5	invoicing	invoicing	NOUN
fbem-13620	289	6	can	can	AUX
fbem-13620	289	7	improve	improve	VERB
fbem-13620	289	8	the	the	DET
fbem-13620	289	9	efficiency	efficiency	NOUN
fbem-13620	289	10	and	and	CCONJ
fbem-13620	289	11	accuracy	accuracy	NOUN
fbem-13620	289	12	of	of	ADP
fbem-13620	289	13	financial	financial	ADJ
fbem-13620	289	14	management	management	NOUN
fbem-13620	289	15	.	.	PUNCT
fbem-13620	290	1	traditional	traditional	ADJ
fbem-13620	290	2	paper	paper	NOUN
fbem-13620	290	3	invoices	invoice	NOUN
fbem-13620	290	4	need	need	VERB
fbem-13620	290	5	to	to	PART
fbem-13620	290	6	be	be	AUX
fbem-13620	290	7	entered	enter	VERB
fbem-13620	290	8	and	and	CCONJ
fbem-13620	290	9	checked	check	VERB
fbem-13620	290	10	manually	manually	ADV
fbem-13620	290	11	,	,	PUNCT
fbem-13620	290	12	which	which	PRON
fbem-13620	290	13	is	be	AUX
fbem-13620	290	14	prone	prone	ADJ
fbem-13620	290	15	to	to	ADP
fbem-13620	290	16	errors	error	NOUN
fbem-13620	290	17	and	and	CCONJ
fbem-13620	290	18	omissions	omission	NOUN
fbem-13620	290	19	.	.	PUNCT
fbem-13620	291	1	the	the	DET
fbem-13620	291	2	electronic	electronic	ADJ
fbem-13620	291	3	invoice	invoice	NOUN
fbem-13620	291	4	can	can	AUX
fbem-13620	291	5	be	be	AUX
fbem-13620	291	6	seamlessly	seamlessly	ADV
fbem-13620	291	7	connected	connect	VERB
fbem-13620	291	8	with	with	ADP
fbem-13620	291	9	the	the	DET
fbem-13620	291	10	financial	financial	ADJ
fbem-13620	291	11	management	management	NOUN
fbem-13620	291	12	system	system	NOUN
fbem-13620	291	13	of	of	ADP
fbem-13620	291	14	the	the	DET
fbem-13620	291	15	enterprise	enterprise	NOUN
fbem-13620	291	16	to	to	PART
fbem-13620	291	17	achieve	achieve	VERB
fbem-13620	291	18	automated	automate	VERB
fbem-13620	291	19	account	account	NOUN
fbem-13620	291	20	processing	processing	NOUN
fbem-13620	291	21	.	.	PUNCT
fbem-13620	292	1	when	when	SCONJ
fbem-13620	292	2	enterprises	enterprise	NOUN
fbem-13620	292	3	conduct	conduct	VERB
fbem-13620	292	4	financial	financial	ADJ
fbem-13620	292	5	settlement	settlement	NOUN
fbem-13620	292	6	and	and	CCONJ
fbem-13620	292	7	report	report	NOUN
fbem-13620	292	8	generation	generation	NOUN
fbem-13620	292	9	,	,	PUNCT
fbem-13620	292	10	the	the	DET
fbem-13620	292	11	system	system	NOUN
fbem-13620	292	12	can	can	AUX
fbem-13620	292	13	automatically	automatically	ADV
fbem-13620	292	14	identify	identify	VERB
fbem-13620	292	15	and	and	CCONJ
fbem-13620	292	16	sort	sort	VERB
fbem-13620	292	17	out	out	ADP
fbem-13620	292	18	relevant	relevant	ADJ
fbem-13620	292	19	electronic	electronic	ADJ
fbem-13620	292	20	invoice	invoice	NOUN
fbem-13620	292	21	information	information	NOUN
fbem-13620	292	22	to	to	PART
fbem-13620	292	23	improve	improve	VERB
fbem-13620	292	24	the	the	DET
fbem-13620	292	25	efficiency	efficiency	NOUN
fbem-13620	292	26	and	and	CCONJ
fbem-13620	292	27	accuracy	accuracy	NOUN
fbem-13620	292	28	of	of	ADP
fbem-13620	292	29	financial	financial	ADJ
fbem-13620	292	30	processing	processing	NOUN
fbem-13620	292	31	.	.	PUNCT
fbem-13620	293	1	at	at	ADP
fbem-13620	293	2	the	the	DET
fbem-13620	293	3	same	same	ADJ
fbem-13620	293	4	time	time	NOUN
fbem-13620	293	5	,	,	PUNCT
fbem-13620	293	6	the	the	DET
fbem-13620	293	7	electronic	electronic	ADJ
fbem-13620	293	8	storage	storage	NOUN
fbem-13620	293	9	form	form	NOUN
fbem-13620	293	10	of	of	ADP
fbem-13620	293	11	electronic	electronic	ADJ
fbem-13620	293	12	invoices	invoice	NOUN
fbem-13620	293	13	also	also	ADV
fbem-13620	293	14	facilitates	facilitate	VERB
fbem-13620	293	15	the	the	DET
fbem-13620	293	16	financial	financial	ADJ
fbem-13620	293	17	audit	audit	NOUN
fbem-13620	293	18	and	and	CCONJ
fbem-13620	293	19	tax	tax	NOUN
fbem-13620	293	20	declaration	declaration	NOUN
fbem-13620	293	21	work	work	NOUN
fbem-13620	293	22	of	of	ADP
fbem-13620	293	23	enterprises	enterprise	NOUN
fbem-13620	293	24	,	,	PUNCT
fbem-13620	293	25	and	and	CCONJ
fbem-13620	293	26	improves	improve	VERB
fbem-13620	293	27	the	the	DET
fbem-13620	293	28	overall	overall	ADJ
fbem-13620	293	29	management	management	NOUN
fbem-13620	293	30	level	level	NOUN
fbem-13620	293	31	of	of	ADP
fbem-13620	293	32	financial	financial	ADJ
fbem-13620	293	33	work	work	NOUN
fbem-13620	293	34	.	.	PUNCT
fbem-13620	294	1	the	the	DET
fbem-13620	294	2	widespread	widespread	ADJ
fbem-13620	294	3	use	use	NOUN
fbem-13620	294	4	of	of	ADP
fbem-13620	294	5	electronic	electronic	ADJ
fbem-13620	294	6	invoicing	invoicing	NOUN
fbem-13620	294	7	can	can	AUX
fbem-13620	294	8	also	also	ADV
fbem-13620	294	9	enhance	enhance	VERB
fbem-13620	294	10	the	the	DET
fbem-13620	294	11	security	security	NOUN
fbem-13620	294	12	and	and	CCONJ
fbem-13620	294	13	reliability	reliability	NOUN
fbem-13620	294	14	of	of	ADP
fbem-13620	294	15	transactions	transaction	NOUN
fbem-13620	294	16	.	.	PUNCT
fbem-13620	295	1	paper	paper	NOUN
fbem-13620	295	2	invoices	invoice	NOUN
fbem-13620	295	3	are	be	AUX
fbem-13620	295	4	prone	prone	ADJ
fbem-13620	295	5	to	to	ADP
fbem-13620	295	6	damage	damage	NOUN
fbem-13620	295	7	,	,	PUNCT
fbem-13620	295	8	loss	loss	NOUN
fbem-13620	295	9	or	or	CCONJ
fbem-13620	295	10	tampering	tampering	NOUN
fbem-13620	295	11	,	,	PUNCT
fbem-13620	295	12	bringing	bring	VERB
fbem-13620	295	13	risks	risk	NOUN
fbem-13620	295	14	and	and	CCONJ
fbem-13620	295	15	uncertainties	uncertainty	NOUN
fbem-13620	295	16	to	to	ADP
fbem-13620	295	17	both	both	DET
fbem-13620	295	18	sides	side	NOUN
fbem-13620	295	19	of	of	ADP
fbem-13620	295	20	the	the	DET
fbem-13620	295	21	transaction	transaction	NOUN
fbem-13620	295	22	.	.	PUNCT
fbem-13620	296	1	the	the	DET
fbem-13620	296	2	electronic	electronic	ADJ
fbem-13620	296	3	invoice	invoice	NOUN
fbem-13620	296	4	adopts	adopt	VERB
fbem-13620	296	5	digital	digital	ADJ
fbem-13620	296	6	signature	signature	NOUN
fbem-13620	296	7	and	and	CCONJ
fbem-13620	296	8	encryption	encryption	NOUN
fbem-13620	296	9	technology	technology	NOUN
fbem-13620	296	10	,	,	PUNCT
fbem-13620	296	11	which	which	PRON
fbem-13620	296	12	can	can	AUX
fbem-13620	296	13	effectively	effectively	ADV
fbem-13620	296	14	prevent	prevent	VERB
fbem-13620	296	15	the	the	DET
fbem-13620	296	16	counterfeiting	counterfeiting	NOUN
fbem-13620	296	17	and	and	CCONJ
fbem-13620	296	18	tampering	tampering	NOUN
fbem-13620	296	19	of	of	ADP
fbem-13620	296	20	invoice	invoice	NOUN
fbem-13620	296	21	information	information	NOUN
fbem-13620	296	22	and	and	CCONJ
fbem-13620	296	23	ensure	ensure	VERB
fbem-13620	296	24	the	the	DET
fbem-13620	296	25	security	security	NOUN
fbem-13620	296	26	and	and	CCONJ
fbem-13620	296	27	reliability	reliability	NOUN
fbem-13620	296	28	of	of	ADP
fbem-13620	296	29	transactions	transaction	NOUN
fbem-13620	296	30	.	.	PUNCT
fbem-13620	297	1	both	both	DET
fbem-13620	297	2	parties	party	NOUN
fbem-13620	297	3	can	can	AUX
fbem-13620	297	4	verify	verify	VERB
fbem-13620	297	5	the	the	DET
fbem-13620	297	6	authenticity	authenticity	NOUN
fbem-13620	297	7	and	and	CCONJ
fbem-13620	297	8	integrity	integrity	NOUN
fbem-13620	297	9	of	of	ADP
fbem-13620	297	10	invoices	invoice	NOUN
fbem-13620	297	11	through	through	ADP
fbem-13620	297	12	digital	digital	ADJ
fbem-13620	297	13	signatures	signature	NOUN
fbem-13620	297	14	to	to	PART
fbem-13620	297	15	avoid	avoid	VERB
fbem-13620	297	16	unnecessary	unnecessary	ADJ
fbem-13620	297	17	disputes	dispute	NOUN
fbem-13620	297	18	and	and	CCONJ
fbem-13620	297	19	losses	loss	NOUN
fbem-13620	297	20	.	.	PUNCT
fbem-13620	298	1	in	in	ADP
fbem-13620	298	2	a	a	DET
fbem-13620	298	3	word	word	NOUN
fbem-13620	298	4	,	,	PUNCT
fbem-13620	298	5	electronic	electronic	ADJ
fbem-13620	298	6	invoice	invoice	NOUN
fbem-13620	298	7	has	have	VERB
fbem-13620	298	8	a	a	DET
fbem-13620	298	9	wide	wide	ADJ
fbem-13620	298	10	range	range	NOUN
fbem-13620	298	11	of	of	ADP
fbem-13620	298	12	application	application	NOUN
fbem-13620	298	13	prospects	prospect	NOUN
fbem-13620	298	14	and	and	CCONJ
fbem-13620	298	15	important	important	ADJ
fbem-13620	298	16	promotion	promotion	NOUN
fbem-13620	298	17	value	value	NOUN
fbem-13620	298	18	.	.	PUNCT
fbem-13620	299	1	it	it	PRON
fbem-13620	299	2	can	can	AUX
fbem-13620	299	3	improve	improve	VERB
fbem-13620	299	4	the	the	DET
fbem-13620	299	5	efficiency	efficiency	NOUN
fbem-13620	299	6	and	and	CCONJ
fbem-13620	299	7	convenience	convenience	NOUN
fbem-13620	299	8	of	of	ADP
fbem-13620	299	9	transactions	transaction	NOUN
fbem-13620	299	10	,	,	PUNCT
fbem-13620	299	11	improve	improve	VERB
fbem-13620	299	12	the	the	DET
fbem-13620	299	13	efficiency	efficiency	NOUN
fbem-13620	299	14	and	and	CCONJ
fbem-13620	299	15	accuracy	accuracy	NOUN
fbem-13620	299	16	of	of	ADP
fbem-13620	299	17	financial	financial	ADJ
fbem-13620	299	18	management	management	NOUN
fbem-13620	299	19	,	,	PUNCT
fbem-13620	299	20	and	and	CCONJ
fbem-13620	299	21	strengthen	strengthen	VERB
fbem-13620	299	22	the	the	DET
fbem-13620	299	23	security	security	NOUN
fbem-13620	299	24	and	and	CCONJ
fbem-13620	299	25	reliability	reliability	NOUN
fbem-13620	299	26	of	of	ADP
fbem-13620	299	27	transactions	transaction	NOUN
fbem-13620	299	28	.	.	PUNCT
fbem-13620	300	1	with	with	ADP
fbem-13620	300	2	the	the	DET
fbem-13620	300	3	continuous	continuous	ADJ
fbem-13620	300	4	development	development	NOUN
fbem-13620	300	5	and	and	CCONJ
fbem-13620	300	6	improvement	improvement	NOUN
fbem-13620	300	7	of	of	ADP
fbem-13620	300	8	information	information	NOUN
fbem-13620	300	9	technology	technology	NOUN
fbem-13620	300	10	,	,	PUNCT
fbem-13620	300	11	electronic	electronic	ADJ
fbem-13620	300	12	invoice	invoice	NOUN
fbem-13620	300	13	will	will	AUX
fbem-13620	300	14	play	play	VERB
fbem-13620	300	15	an	an	DET
fbem-13620	300	16	increasingly	increasingly	ADV
fbem-13620	300	17	important	important	ADJ
fbem-13620	300	18	role	role	NOUN
fbem-13620	300	19	in	in	ADP
fbem-13620	300	20	commercial	commercial	ADJ
fbem-13620	300	21	transactions	transaction	NOUN
fbem-13620	300	22	,	,	PUNCT
fbem-13620	300	23	and	and	CCONJ
fbem-13620	300	24	promote	promote	VERB
fbem-13620	300	25	the	the	DET
fbem-13620	300	26	transformation	transformation	NOUN
fbem-13620	300	27	process	process	NOUN
fbem-13620	300	28	of	of	ADP
fbem-13620	300	29	paper	paper	NOUN
fbem-13620	300	30	invoice	invoice	NOUN
fbem-13620	300	31	to	to	PART
fbem-13620	300	32	electronic	electronic	VERB
fbem-13620	300	33	.	.	PUNCT
fbem-13620	301	1	in	in	ADP
fbem-13620	301	2	the	the	DET
fbem-13620	301	3	future	future	NOUN
fbem-13620	301	4	,	,	PUNCT
fbem-13620	301	5	we	we	PRON
fbem-13620	301	6	can	can	AUX
fbem-13620	301	7	foresee	foresee	VERB
fbem-13620	301	8	that	that	SCONJ
fbem-13620	301	9	electronic	electronic	ADJ
fbem-13620	301	10	invoices	invoice	NOUN
fbem-13620	301	11	will	will	AUX
fbem-13620	301	12	become	become	VERB
fbem-13620	301	13	the	the	DET
fbem-13620	301	14	mainstream	mainstream	NOUN
fbem-13620	301	15	form	form	NOUN
fbem-13620	301	16	of	of	ADP
fbem-13620	301	17	commercial	commercial	ADJ
fbem-13620	301	18	transactions	transaction	NOUN
fbem-13620	301	19	,	,	PUNCT
fbem-13620	301	20	bringing	bring	VERB
fbem-13620	301	21	more	more	ADJ
fbem-13620	301	22	convenience	convenience	NOUN
fbem-13620	301	23	and	and	CCONJ
fbem-13620	301	24	benefits	benefit	NOUN
fbem-13620	301	25	to	to	ADP
fbem-13620	301	26	economic	economic	ADJ
fbem-13620	301	27	development	development	NOUN
fbem-13620	301	28	and	and	CCONJ
fbem-13620	301	29	enterprise	enterprise	NOUN
fbem-13620	301	30	management	management	NOUN
fbem-13620	301	31	.	.	PUNCT
fbem-13620	302	1	4.3	4.3	NUM
fbem-13620	302	2	.	.	PUNCT
fbem-13620	303	1	mainstream	mainstream	NOUN
fbem-13620	303	2	forms	form	NOUN
fbem-13620	303	3	of	of	ADP
fbem-13620	303	4	electronic	electronic	ADJ
fbem-13620	303	5	invoicing	invoicing	NOUN
fbem-13620	303	6	in	in	ADP
fbem-13620	303	7	commercial	commercial	ADJ
fbem-13620	303	8	transactions	transaction	NOUN
fbem-13620	303	9	as	as	ADP
fbem-13620	303	10	a	a	DET
fbem-13620	303	11	new	new	ADJ
fbem-13620	303	12	form	form	NOUN
fbem-13620	303	13	of	of	ADP
fbem-13620	303	14	invoice	invoice	NOUN
fbem-13620	303	15	in	in	ADP
fbem-13620	303	16	commercial	commercial	ADJ
fbem-13620	303	17	transactions	transaction	NOUN
fbem-13620	303	18	,	,	PUNCT
fbem-13620	303	19	electronic	electronic	ADJ
fbem-13620	303	20	invoice	invoice	NOUN
fbem-13620	303	21	is	be	AUX
fbem-13620	303	22	gradually	gradually	ADV
fbem-13620	303	23	becoming	become	VERB
fbem-13620	303	24	the	the	DET
fbem-13620	303	25	mainstream	mainstream	NOUN
fbem-13620	303	26	form	form	NOUN
fbem-13620	303	27	.	.	PUNCT
fbem-13620	304	1	its	its	PRON
fbem-13620	304	2	dominant	dominant	ADJ
fbem-13620	304	3	position	position	NOUN
fbem-13620	304	4	in	in	ADP
fbem-13620	304	5	commercial	commercial	ADJ
fbem-13620	304	6	transactions	transaction	NOUN
fbem-13620	304	7	is	be	AUX
fbem-13620	304	8	reflected	reflect	VERB
fbem-13620	304	9	in	in	ADP
fbem-13620	304	10	the	the	DET
fbem-13620	304	11	following	follow	VERB
fbem-13620	304	12	aspects	aspect	NOUN
fbem-13620	304	13	.	.	PUNCT
fbem-13620	305	1	electronic	electronic	ADJ
fbem-13620	305	2	invoice	invoice	NOUN
fbem-13620	305	3	has	have	VERB
fbem-13620	305	4	the	the	DET
fbem-13620	305	5	characteristics	characteristic	NOUN
fbem-13620	305	6	of	of	ADP
fbem-13620	305	7	no	no	DET
fbem-13620	305	8	paper	paper	NOUN
fbem-13620	305	9	carrier	carrier	NOUN
fbem-13620	305	10	.	.	PUNCT
fbem-13620	306	1	compared	compare	VERB
fbem-13620	306	2	to	to	ADP
fbem-13620	306	3	paper	paper	NOUN
fbem-13620	306	4	invoices	invoice	NOUN
fbem-13620	306	5	,	,	PUNCT
fbem-13620	306	6	which	which	PRON
fbem-13620	306	7	require	require	VERB
fbem-13620	306	8	cumbersome	cumbersome	ADJ
fbem-13620	306	9	procedures	procedure	NOUN
fbem-13620	306	10	to	to	PART
fbem-13620	306	11	print	print	VERB
fbem-13620	306	12	,	,	PUNCT
fbem-13620	306	13	distribute	distribute	VERB
fbem-13620	306	14	and	and	CCONJ
fbem-13620	306	15	save	save	VERB
fbem-13620	306	16	,	,	PUNCT
fbem-13620	306	17	electronic	electronic	ADJ
fbem-13620	306	18	invoices	invoice	NOUN
fbem-13620	306	19	can	can	AUX
fbem-13620	306	20	be	be	AUX
fbem-13620	306	21	created	create	VERB
fbem-13620	306	22	,	,	PUNCT
fbem-13620	306	23	transmitted	transmit	VERB
fbem-13620	306	24	and	and	CCONJ
fbem-13620	306	25	stored	store	VERB
fbem-13620	306	26	electronically	electronically	ADV
fbem-13620	306	27	without	without	ADP
fbem-13620	306	28	a	a	DET
fbem-13620	306	29	paper	paper	NOUN
fbem-13620	306	30	carrier	carrier	NOUN
fbem-13620	306	31	.	.	PUNCT
fbem-13620	307	1	this	this	DET
fbem-13620	307	2	advantage	advantage	NOUN
fbem-13620	307	3	not	not	PART
fbem-13620	307	4	only	only	ADV
fbem-13620	307	5	reduces	reduce	VERB
fbem-13620	307	6	the	the	DET
fbem-13620	307	7	cost	cost	NOUN
fbem-13620	307	8	of	of	ADP
fbem-13620	307	9	use	use	NOUN
fbem-13620	307	10	and	and	CCONJ
fbem-13620	307	11	management	management	NOUN
fbem-13620	307	12	,	,	PUNCT
fbem-13620	307	13	but	but	CCONJ
fbem-13620	307	14	also	also	ADV
fbem-13620	307	15	reduces	reduce	VERB
fbem-13620	307	16	the	the	DET
fbem-13620	307	17	consumption	consumption	NOUN
fbem-13620	307	18	of	of	ADP
fbem-13620	307	19	packaging	packaging	NOUN
fbem-13620	307	20	materials	material	NOUN
fbem-13620	307	21	,	,	PUNCT
fbem-13620	307	22	in	in	ADP
fbem-13620	307	23	line	line	NOUN
fbem-13620	307	24	with	with	ADP
fbem-13620	307	25	the	the	DET
fbem-13620	307	26	concept	concept	NOUN
fbem-13620	307	27	of	of	ADP
fbem-13620	307	28	environmental	environmental	ADJ
fbem-13620	307	29	protection	protection	NOUN
fbem-13620	307	30	.	.	PUNCT
fbem-13620	308	1	electronic	electronic	ADJ
fbem-13620	308	2	invoicing	invoicing	NOUN
fbem-13620	308	3	improves	improve	VERB
fbem-13620	308	4	the	the	DET
fbem-13620	308	5	20	20	NUM
fbem-13620	308	6	security	security	NOUN
fbem-13620	308	7	and	and	CCONJ
fbem-13620	308	8	reliability	reliability	NOUN
fbem-13620	308	9	of	of	ADP
fbem-13620	308	10	transactions	transaction	NOUN
fbem-13620	308	11	.	.	PUNCT
fbem-13620	309	1	the	the	DET
fbem-13620	309	2	traditional	traditional	ADJ
fbem-13620	309	3	paper	paper	NOUN
fbem-13620	309	4	invoice	invoice	NOUN
fbem-13620	309	5	has	have	VERB
fbem-13620	309	6	the	the	DET
fbem-13620	309	7	risk	risk	NOUN
fbem-13620	309	8	of	of	ADP
fbem-13620	309	9	being	be	AUX
fbem-13620	309	10	tampered	tamper	VERB
fbem-13620	309	11	with	with	ADP
fbem-13620	309	12	and	and	CCONJ
fbem-13620	309	13	forged	forge	VERB
fbem-13620	309	14	,	,	PUNCT
fbem-13620	309	15	which	which	PRON
fbem-13620	309	16	brings	bring	VERB
fbem-13620	309	17	uncertainty	uncertainty	NOUN
fbem-13620	309	18	to	to	ADP
fbem-13620	309	19	the	the	DET
fbem-13620	309	20	transaction	transaction	NOUN
fbem-13620	309	21	.	.	PUNCT
fbem-13620	310	1	the	the	DET
fbem-13620	310	2	electronic	electronic	ADJ
fbem-13620	310	3	invoice	invoice	NOUN
fbem-13620	310	4	adopts	adopt	VERB
fbem-13620	310	5	digital	digital	ADJ
fbem-13620	310	6	signature	signature	NOUN
fbem-13620	310	7	technology	technology	NOUN
fbem-13620	310	8	,	,	PUNCT
fbem-13620	310	9	which	which	PRON
fbem-13620	310	10	can	can	AUX
fbem-13620	310	11	ensure	ensure	VERB
fbem-13620	310	12	the	the	DET
fbem-13620	310	13	authenticity	authenticity	NOUN
fbem-13620	310	14	and	and	CCONJ
fbem-13620	310	15	integrity	integrity	NOUN
fbem-13620	310	16	of	of	ADP
fbem-13620	310	17	the	the	DET
fbem-13620	310	18	bill	bill	NOUN
fbem-13620	310	19	and	and	CCONJ
fbem-13620	310	20	effectively	effectively	ADV
fbem-13620	310	21	prevent	prevent	VERB
fbem-13620	310	22	tampering	tampering	NOUN
fbem-13620	310	23	and	and	CCONJ
fbem-13620	310	24	forgery	forgery	NOUN
fbem-13620	310	25	.	.	PUNCT
fbem-13620	311	1	this	this	DET
fbem-13620	311	2	increase	increase	NOUN
fbem-13620	311	3	in	in	ADP
fbem-13620	311	4	security	security	NOUN
fbem-13620	311	5	makes	make	VERB
fbem-13620	311	6	business	business	NOUN
fbem-13620	311	7	transactions	transaction	NOUN
fbem-13620	311	8	more	more	ADV
fbem-13620	311	9	stable	stable	ADJ
fbem-13620	311	10	and	and	CCONJ
fbem-13620	311	11	trustworthy	trustworthy	ADJ
fbem-13620	311	12	,	,	PUNCT
fbem-13620	311	13	giving	give	VERB
fbem-13620	311	14	more	more	ADJ
fbem-13620	311	15	confidence	confidence	NOUN
fbem-13620	311	16	to	to	ADP
fbem-13620	311	17	all	all	DET
fbem-13620	311	18	parties	party	NOUN
fbem-13620	311	19	.	.	PUNCT
fbem-13620	312	1	electronic	electronic	ADJ
fbem-13620	312	2	invoicing	invoicing	NOUN
fbem-13620	312	3	enables	enable	VERB
fbem-13620	312	4	real	real	ADJ
fbem-13620	312	5	-	-	PUNCT
fbem-13620	312	6	time	time	NOUN
fbem-13620	312	7	information	information	NOUN
fbem-13620	312	8	sharing	sharing	NOUN
fbem-13620	312	9	and	and	CCONJ
fbem-13620	312	10	tracking	tracking	NOUN
fbem-13620	312	11	.	.	PUNCT
fbem-13620	313	1	through	through	ADP
fbem-13620	313	2	the	the	DET
fbem-13620	313	3	electronic	electronic	ADJ
fbem-13620	313	4	platform	platform	NOUN
fbem-13620	313	5	,	,	PUNCT
fbem-13620	313	6	the	the	DET
fbem-13620	313	7	parties	party	NOUN
fbem-13620	313	8	involved	involve	VERB
fbem-13620	313	9	in	in	ADP
fbem-13620	313	10	the	the	DET
fbem-13620	313	11	transaction	transaction	NOUN
fbem-13620	313	12	can	can	AUX
fbem-13620	313	13	obtain	obtain	VERB
fbem-13620	313	14	invoice	invoice	NOUN
fbem-13620	313	15	-	-	PUNCT
fbem-13620	313	16	related	relate	VERB
fbem-13620	313	17	information	information	NOUN
fbem-13620	313	18	anytime	anytime	ADV
fbem-13620	313	19	and	and	CCONJ
fbem-13620	313	20	anywhere	anywhere	ADV
fbem-13620	313	21	,	,	PUNCT
fbem-13620	313	22	including	include	VERB
fbem-13620	313	23	the	the	DET
fbem-13620	313	24	creation	creation	NOUN
fbem-13620	313	25	,	,	PUNCT
fbem-13620	313	26	sending	send	VERB
fbem-13620	313	27	,	,	PUNCT
fbem-13620	313	28	receiving	receive	VERB
fbem-13620	313	29	and	and	CCONJ
fbem-13620	313	30	processing	processing	NOUN
fbem-13620	313	31	of	of	ADP
fbem-13620	313	32	invoices	invoice	NOUN
fbem-13620	313	33	.	.	PUNCT
fbem-13620	314	1	this	this	DET
fbem-13620	314	2	feature	feature	NOUN
fbem-13620	314	3	makes	make	VERB
fbem-13620	314	4	the	the	DET
fbem-13620	314	5	information	information	NOUN
fbem-13620	314	6	process	process	NOUN
fbem-13620	314	7	of	of	ADP
fbem-13620	314	8	business	business	NOUN
fbem-13620	314	9	transactions	transaction	NOUN
fbem-13620	314	10	smoother	smooth	ADJ
fbem-13620	314	11	and	and	CCONJ
fbem-13620	314	12	more	more	ADV
fbem-13620	314	13	efficient	efficient	ADJ
fbem-13620	314	14	,	,	PUNCT
fbem-13620	314	15	avoiding	avoid	VERB
fbem-13620	314	16	the	the	DET
fbem-13620	314	17	problem	problem	NOUN
fbem-13620	314	18	of	of	ADP
fbem-13620	314	19	information	information	NOUN
fbem-13620	314	20	lag	lag	NOUN
fbem-13620	314	21	and	and	CCONJ
fbem-13620	314	22	opacity	opacity	NOUN
fbem-13620	314	23	caused	cause	VERB
fbem-13620	314	24	by	by	ADP
fbem-13620	314	25	traditional	traditional	ADJ
fbem-13620	314	26	paper	paper	NOUN
fbem-13620	314	27	invoices	invoice	NOUN
fbem-13620	314	28	.	.	PUNCT
fbem-13620	315	1	at	at	ADP
fbem-13620	315	2	the	the	DET
fbem-13620	315	3	same	same	ADJ
fbem-13620	315	4	time	time	NOUN
fbem-13620	315	5	,	,	PUNCT
fbem-13620	315	6	real	real	ADJ
fbem-13620	315	7	-	-	PUNCT
fbem-13620	315	8	time	time	NOUN
fbem-13620	315	9	tracking	tracking	NOUN
fbem-13620	315	10	can	can	AUX
fbem-13620	315	11	also	also	ADV
fbem-13620	315	12	provide	provide	VERB
fbem-13620	315	13	better	well	ADJ
fbem-13620	315	14	order	order	NOUN
fbem-13620	315	15	management	management	NOUN
fbem-13620	315	16	and	and	CCONJ
fbem-13620	315	17	supply	supply	NOUN
fbem-13620	315	18	chain	chain	NOUN
fbem-13620	315	19	management	management	NOUN
fbem-13620	315	20	,	,	PUNCT
fbem-13620	315	21	and	and	CCONJ
fbem-13620	315	22	provide	provide	VERB
fbem-13620	315	23	more	more	ADV
fbem-13620	315	24	accurate	accurate	ADJ
fbem-13620	315	25	data	datum	NOUN
fbem-13620	315	26	and	and	CCONJ
fbem-13620	315	27	supervision	supervision	NOUN
fbem-13620	315	28	basis	basis	NOUN
fbem-13620	315	29	for	for	ADP
fbem-13620	315	30	tax	tax	NOUN
fbem-13620	315	31	authorities	authority	NOUN
fbem-13620	315	32	.	.	PUNCT
fbem-13620	316	1	the	the	DET
fbem-13620	316	2	electronic	electronic	ADJ
fbem-13620	316	3	invoice	invoice	NOUN
fbem-13620	316	4	can	can	AUX
fbem-13620	316	5	be	be	AUX
fbem-13620	316	6	seamlessly	seamlessly	ADV
fbem-13620	316	7	connected	connect	VERB
fbem-13620	316	8	with	with	ADP
fbem-13620	316	9	the	the	DET
fbem-13620	316	10	financial	financial	ADJ
fbem-13620	316	11	management	management	NOUN
fbem-13620	316	12	system	system	NOUN
fbem-13620	316	13	of	of	ADP
fbem-13620	316	14	the	the	DET
fbem-13620	316	15	enterprise	enterprise	NOUN
fbem-13620	316	16	.	.	PUNCT
fbem-13620	317	1	traditional	traditional	ADJ
fbem-13620	317	2	paper	paper	NOUN
fbem-13620	317	3	invoices	invoice	NOUN
fbem-13620	317	4	need	need	VERB
fbem-13620	317	5	to	to	PART
fbem-13620	317	6	be	be	AUX
fbem-13620	317	7	manually	manually	ADV
fbem-13620	317	8	entered	enter	VERB
fbem-13620	317	9	and	and	CCONJ
fbem-13620	317	10	registered	register	VERB
fbem-13620	317	11	,	,	PUNCT
fbem-13620	317	12	which	which	PRON
fbem-13620	317	13	is	be	AUX
fbem-13620	317	14	prone	prone	ADJ
fbem-13620	317	15	to	to	ADP
fbem-13620	317	16	errors	error	NOUN
fbem-13620	317	17	caused	cause	VERB
fbem-13620	317	18	by	by	ADP
fbem-13620	317	19	manual	manual	ADJ
fbem-13620	317	20	operation	operation	NOUN
fbem-13620	317	21	.	.	PUNCT
fbem-13620	318	1	the	the	DET
fbem-13620	318	2	electronic	electronic	ADJ
fbem-13620	318	3	invoice	invoice	NOUN
fbem-13620	318	4	can	can	AUX
fbem-13620	318	5	be	be	AUX
fbem-13620	318	6	directly	directly	ADV
fbem-13620	318	7	integrated	integrate	VERB
fbem-13620	318	8	with	with	ADP
fbem-13620	318	9	the	the	DET
fbem-13620	318	10	financial	financial	ADJ
fbem-13620	318	11	management	management	NOUN
fbem-13620	318	12	system	system	NOUN
fbem-13620	318	13	of	of	ADP
fbem-13620	318	14	the	the	DET
fbem-13620	318	15	enterprise	enterprise	NOUN
fbem-13620	318	16	to	to	PART
fbem-13620	318	17	realize	realize	VERB
fbem-13620	318	18	automated	automate	VERB
fbem-13620	318	19	account	account	NOUN
fbem-13620	318	20	processing	processing	NOUN
fbem-13620	318	21	and	and	CCONJ
fbem-13620	318	22	data	datum	NOUN
fbem-13620	318	23	management	management	NOUN
fbem-13620	318	24	.	.	PUNCT
fbem-13620	319	1	this	this	PRON
fbem-13620	319	2	not	not	PART
fbem-13620	319	3	only	only	ADV
fbem-13620	319	4	saves	save	VERB
fbem-13620	319	5	on	on	ADP
fbem-13620	319	6	labor	labor	NOUN
fbem-13620	319	7	costs	cost	NOUN
fbem-13620	319	8	,	,	PUNCT
fbem-13620	319	9	but	but	CCONJ
fbem-13620	319	10	also	also	ADV
fbem-13620	319	11	reduces	reduce	VERB
fbem-13620	319	12	human	human	ADJ
fbem-13620	319	13	errors	error	NOUN
fbem-13620	319	14	and	and	CCONJ
fbem-13620	319	15	omissions	omission	NOUN
fbem-13620	319	16	.	.	PUNCT
fbem-13620	320	1	to	to	PART
fbem-13620	320	2	sum	sum	VERB
fbem-13620	320	3	up	up	ADP
fbem-13620	320	4	,	,	PUNCT
fbem-13620	320	5	electronic	electronic	ADJ
fbem-13620	320	6	invoice	invoice	NOUN
fbem-13620	320	7	has	have	AUX
fbem-13620	320	8	gradually	gradually	ADV
fbem-13620	320	9	become	become	VERB
fbem-13620	320	10	the	the	DET
fbem-13620	320	11	mainstream	mainstream	NOUN
fbem-13620	320	12	form	form	NOUN
fbem-13620	320	13	in	in	ADP
fbem-13620	320	14	commercial	commercial	ADJ
fbem-13620	320	15	transactions	transaction	NOUN
fbem-13620	320	16	due	due	ADP
fbem-13620	320	17	to	to	ADP
fbem-13620	320	18	its	its	PRON
fbem-13620	320	19	characteristics	characteristic	NOUN
fbem-13620	320	20	of	of	ADP
fbem-13620	320	21	eliminating	eliminate	VERB
fbem-13620	320	22	paper	paper	NOUN
fbem-13620	320	23	carrier	carrier	NOUN
fbem-13620	320	24	,	,	PUNCT
fbem-13620	320	25	improving	improve	VERB
fbem-13620	320	26	transaction	transaction	NOUN
fbem-13620	320	27	security	security	NOUN
fbem-13620	320	28	and	and	CCONJ
fbem-13620	320	29	reliability	reliability	NOUN
fbem-13620	320	30	,	,	PUNCT
fbem-13620	320	31	and	and	CCONJ
fbem-13620	320	32	realizing	realize	VERB
fbem-13620	320	33	real	real	ADJ
fbem-13620	320	34	-	-	PUNCT
fbem-13620	320	35	time	time	NOUN
fbem-13620	320	36	information	information	NOUN
fbem-13620	320	37	sharing	sharing	NOUN
fbem-13620	320	38	and	and	CCONJ
fbem-13620	320	39	tracking	tracking	NOUN
fbem-13620	320	40	.	.	PUNCT
fbem-13620	321	1	with	with	ADP
fbem-13620	321	2	the	the	DET
fbem-13620	321	3	continuous	continuous	ADJ
fbem-13620	321	4	development	development	NOUN
fbem-13620	321	5	and	and	CCONJ
fbem-13620	321	6	improvement	improvement	NOUN
fbem-13620	321	7	of	of	ADP
fbem-13620	321	8	electronic	electronic	ADJ
fbem-13620	321	9	technology	technology	NOUN
fbem-13620	321	10	,	,	PUNCT
fbem-13620	321	11	electronic	electronic	ADJ
fbem-13620	321	12	invoice	invoice	NOUN
fbem-13620	321	13	will	will	AUX
fbem-13620	321	14	further	far	ADV
fbem-13620	321	15	expand	expand	VERB
fbem-13620	321	16	its	its	PRON
fbem-13620	321	17	application	application	NOUN
fbem-13620	321	18	field	field	NOUN
fbem-13620	321	19	,	,	PUNCT
fbem-13620	321	20	and	and	CCONJ
fbem-13620	321	21	promote	promote	VERB
fbem-13620	321	22	the	the	DET
fbem-13620	321	23	process	process	NOUN
fbem-13620	321	24	of	of	ADP
fbem-13620	321	25	paper	paper	NOUN
fbem-13620	321	26	invoice	invoice	NOUN
fbem-13620	321	27	to	to	ADP
fbem-13620	321	28	electronic	electronic	ADJ
fbem-13620	321	29	transformation	transformation	NOUN
fbem-13620	321	30	.	.	PUNCT
fbem-13620	322	1	it	it	PRON
fbem-13620	322	2	is	be	AUX
fbem-13620	322	3	foreseeable	foreseeable	ADJ
fbem-13620	322	4	that	that	SCONJ
fbem-13620	322	5	in	in	ADP
fbem-13620	322	6	the	the	DET
fbem-13620	322	7	future	future	NOUN
fbem-13620	322	8	,	,	PUNCT
fbem-13620	322	9	electronic	electronic	ADJ
fbem-13620	322	10	invoices	invoice	NOUN
fbem-13620	322	11	will	will	AUX
fbem-13620	322	12	become	become	VERB
fbem-13620	322	13	the	the	DET
fbem-13620	322	14	dominant	dominant	ADJ
fbem-13620	322	15	business	business	NOUN
fbem-13620	322	16	transactions	transaction	NOUN
fbem-13620	322	17	,	,	PUNCT
fbem-13620	322	18	providing	provide	VERB
fbem-13620	322	19	more	more	ADV
fbem-13620	322	20	efficient	efficient	ADJ
fbem-13620	322	21	,	,	PUNCT
fbem-13620	322	22	convenient	convenient	ADJ
fbem-13620	322	23	and	and	CCONJ
fbem-13620	322	24	reliable	reliable	ADJ
fbem-13620	322	25	invoice	invoice	NOUN
fbem-13620	322	26	support	support	NOUN
fbem-13620	322	27	for	for	ADP
fbem-13620	322	28	business	business	NOUN
fbem-13620	322	29	activities	activity	NOUN
fbem-13620	322	30	.	.	PUNCT
fbem-13620	323	1	5	5	X
fbem-13620	323	2	.	.	X
fbem-13620	323	3	summary	summary	NOUN
fbem-13620	323	4	and	and	CCONJ
fbem-13620	323	5	outlook	outlook	NOUN
fbem-13620	323	6	paper	paper	NOUN
fbem-13620	323	7	invoice	invoice	NOUN
fbem-13620	323	8	,	,	PUNCT
fbem-13620	323	9	as	as	ADP
fbem-13620	323	10	a	a	DET
fbem-13620	323	11	traditional	traditional	ADJ
fbem-13620	323	12	form	form	NOUN
fbem-13620	323	13	of	of	ADP
fbem-13620	323	14	bill	bill	NOUN
fbem-13620	323	15	,	,	PUNCT
fbem-13620	323	16	plays	play	VERB
fbem-13620	323	17	an	an	DET
fbem-13620	323	18	important	important	ADJ
fbem-13620	323	19	role	role	NOUN
fbem-13620	323	20	in	in	ADP
fbem-13620	323	21	commercial	commercial	ADJ
fbem-13620	323	22	transactions	transaction	NOUN
fbem-13620	323	23	.	.	PUNCT
fbem-13620	324	1	however	however	ADV
fbem-13620	324	2	,	,	PUNCT
fbem-13620	324	3	there	there	PRON
fbem-13620	324	4	are	be	VERB
fbem-13620	324	5	a	a	DET
fbem-13620	324	6	series	series	NOUN
fbem-13620	324	7	of	of	ADP
fbem-13620	324	8	difficulties	difficulty	NOUN
fbem-13620	324	9	and	and	CCONJ
fbem-13620	324	10	problems	problem	NOUN
fbem-13620	324	11	in	in	ADP
fbem-13620	324	12	the	the	DET
fbem-13620	324	13	use	use	NOUN
fbem-13620	324	14	of	of	ADP
fbem-13620	324	15	paper	paper	NOUN
fbem-13620	324	16	invoices	invoice	NOUN
fbem-13620	324	17	,	,	PUNCT
fbem-13620	324	18	such	such	ADJ
fbem-13620	324	19	as	as	ADP
fbem-13620	324	20	easy	easy	ADJ
fbem-13620	324	21	loss	loss	NOUN
fbem-13620	324	22	,	,	PUNCT
fbem-13620	324	23	difficult	difficult	ADJ
fbem-13620	324	24	management	management	NOUN
fbem-13620	324	25	,	,	PUNCT
fbem-13620	324	26	not	not	PART
fbem-13620	324	27	easy	easy	ADJ
fbem-13620	324	28	to	to	PART
fbem-13620	324	29	share	share	VERB
fbem-13620	324	30	information	information	NOUN
fbem-13620	324	31	and	and	CCONJ
fbem-13620	324	32	so	so	ADV
fbem-13620	324	33	on	on	ADV
fbem-13620	324	34	.	.	PUNCT
fbem-13620	325	1	in	in	ADP
fbem-13620	325	2	order	order	NOUN
fbem-13620	325	3	to	to	PART
fbem-13620	325	4	solve	solve	VERB
fbem-13620	325	5	these	these	DET
fbem-13620	325	6	problems	problem	NOUN
fbem-13620	325	7	,	,	PUNCT
fbem-13620	325	8	electronic	electronic	ADJ
fbem-13620	325	9	invoice	invoice	NOUN
fbem-13620	325	10	as	as	ADP
fbem-13620	325	11	a	a	DET
fbem-13620	325	12	new	new	ADJ
fbem-13620	325	13	form	form	NOUN
fbem-13620	325	14	of	of	ADP
fbem-13620	325	15	bill	bill	NOUN
fbem-13620	325	16	came	come	VERB
fbem-13620	325	17	into	into	ADP
fbem-13620	325	18	being	being	NOUN
fbem-13620	325	19	,	,	PUNCT
fbem-13620	325	20	and	and	CCONJ
fbem-13620	325	21	gradually	gradually	ADV
fbem-13620	325	22	has	have	AUX
fbem-13620	325	23	been	be	AUX
fbem-13620	325	24	widely	widely	ADV
fbem-13620	325	25	used	use	VERB
fbem-13620	325	26	and	and	CCONJ
fbem-13620	325	27	promoted	promote	VERB
fbem-13620	325	28	.	.	PUNCT
fbem-13620	326	1	the	the	DET
fbem-13620	326	2	dilemma	dilemma	NOUN
fbem-13620	326	3	of	of	ADP
fbem-13620	326	4	paper	paper	NOUN
fbem-13620	326	5	invoice	invoice	NOUN
fbem-13620	326	6	is	be	AUX
fbem-13620	326	7	mainly	mainly	ADV
fbem-13620	326	8	reflected	reflect	VERB
fbem-13620	326	9	in	in	ADP
fbem-13620	326	10	the	the	DET
fbem-13620	326	11	following	follow	VERB
fbem-13620	326	12	aspects	aspect	NOUN
fbem-13620	326	13	.	.	PUNCT
fbem-13620	327	1	first	first	ADV
fbem-13620	327	2	of	of	ADP
fbem-13620	327	3	all	all	PRON
fbem-13620	327	4	,	,	PUNCT
fbem-13620	327	5	paper	paper	NOUN
fbem-13620	327	6	invoices	invoice	NOUN
fbem-13620	327	7	are	be	AUX
fbem-13620	327	8	prone	prone	ADJ
fbem-13620	327	9	to	to	ADP
fbem-13620	327	10	damage	damage	NOUN
fbem-13620	327	11	,	,	PUNCT
fbem-13620	327	12	loss	loss	NOUN
fbem-13620	327	13	or	or	CCONJ
fbem-13620	327	14	tampering	tampering	NOUN
fbem-13620	327	15	,	,	PUNCT
fbem-13620	327	16	increasing	increase	VERB
fbem-13620	327	17	the	the	DET
fbem-13620	327	18	risk	risk	NOUN
fbem-13620	327	19	and	and	CCONJ
fbem-13620	327	20	uncertainty	uncertainty	NOUN
fbem-13620	327	21	of	of	ADP
fbem-13620	327	22	transactions	transaction	NOUN
fbem-13620	327	23	.	.	PUNCT
fbem-13620	328	1	this	this	PRON
fbem-13620	328	2	is	be	AUX
fbem-13620	328	3	not	not	PART
fbem-13620	328	4	only	only	ADV
fbem-13620	328	5	a	a	DET
fbem-13620	328	6	burden	burden	NOUN
fbem-13620	328	7	for	for	ADP
fbem-13620	328	8	the	the	DET
fbem-13620	328	9	buyer	buyer	NOUN
fbem-13620	328	10	,	,	PUNCT
fbem-13620	328	11	but	but	CCONJ
fbem-13620	328	12	also	also	ADV
fbem-13620	328	13	brings	bring	VERB
fbem-13620	328	14	management	management	NOUN
fbem-13620	328	15	and	and	CCONJ
fbem-13620	328	16	maintenance	maintenance	NOUN
fbem-13620	328	17	difficulties	difficulty	NOUN
fbem-13620	328	18	for	for	ADP
fbem-13620	328	19	the	the	DET
fbem-13620	328	20	seller	seller	NOUN
fbem-13620	328	21	.	.	PUNCT
fbem-13620	329	1	secondly	secondly	ADV
fbem-13620	329	2	,	,	PUNCT
fbem-13620	329	3	the	the	DET
fbem-13620	329	4	preservation	preservation	NOUN
fbem-13620	329	5	and	and	CCONJ
fbem-13620	329	6	management	management	NOUN
fbem-13620	329	7	of	of	ADP
fbem-13620	329	8	paper	paper	NOUN
fbem-13620	329	9	invoices	invoice	NOUN
fbem-13620	329	10	requires	require	VERB
fbem-13620	329	11	a	a	DET
fbem-13620	329	12	lot	lot	NOUN
fbem-13620	329	13	of	of	ADP
fbem-13620	329	14	time	time	NOUN
fbem-13620	329	15	,	,	PUNCT
fbem-13620	329	16	space	space	NOUN
fbem-13620	329	17	and	and	CCONJ
fbem-13620	329	18	labor	labor	NOUN
fbem-13620	329	19	costs	cost	NOUN
fbem-13620	329	20	,	,	PUNCT
fbem-13620	329	21	which	which	PRON
fbem-13620	329	22	brings	bring	VERB
fbem-13620	329	23	no	no	DET
fbem-13620	329	24	small	small	ADJ
fbem-13620	329	25	burden	burden	NOUN
fbem-13620	329	26	to	to	ADP
fbem-13620	329	27	enterprises	enterprise	NOUN
fbem-13620	329	28	.	.	PUNCT
fbem-13620	330	1	especially	especially	ADV
fbem-13620	330	2	for	for	ADP
fbem-13620	330	3	largescale	largescale	ADJ
fbem-13620	330	4	enterprises	enterprise	NOUN
fbem-13620	330	5	,	,	PUNCT
fbem-13620	330	6	the	the	DET
fbem-13620	330	7	management	management	NOUN
fbem-13620	330	8	of	of	ADP
fbem-13620	330	9	paper	paper	NOUN
fbem-13620	330	10	invoices	invoice	NOUN
fbem-13620	330	11	is	be	AUX
fbem-13620	330	12	more	more	ADV
fbem-13620	330	13	complex	complex	ADJ
fbem-13620	330	14	and	and	CCONJ
fbem-13620	330	15	difficult	difficult	ADJ
fbem-13620	330	16	.	.	PUNCT
fbem-13620	331	1	in	in	ADP
fbem-13620	331	2	addition	addition	NOUN
fbem-13620	331	3	,	,	PUNCT
fbem-13620	331	4	because	because	SCONJ
fbem-13620	331	5	the	the	DET
fbem-13620	331	6	paper	paper	NOUN
fbem-13620	331	7	invoice	invoice	NOUN
fbem-13620	331	8	can	can	AUX
fbem-13620	331	9	not	not	PART
fbem-13620	331	10	realize	realize	VERB
fbem-13620	331	11	real	real	ADJ
fbem-13620	331	12	-	-	PUNCT
fbem-13620	331	13	time	time	NOUN
fbem-13620	331	14	information	information	NOUN
fbem-13620	331	15	sharing	sharing	NOUN
fbem-13620	331	16	and	and	CCONJ
fbem-13620	331	17	tracking	tracking	NOUN
fbem-13620	331	18	,	,	PUNCT
fbem-13620	331	19	resulting	result	VERB
fbem-13620	331	20	in	in	ADP
fbem-13620	331	21	the	the	DET
fbem-13620	331	22	information	information	NOUN
fbem-13620	331	23	process	process	NOUN
fbem-13620	331	24	is	be	AUX
fbem-13620	331	25	not	not	PART
fbem-13620	331	26	smooth	smooth	ADJ
fbem-13620	331	27	and	and	CCONJ
fbem-13620	331	28	inefficient	inefficient	ADJ
fbem-13620	331	29	.	.	PUNCT
fbem-13620	332	1	this	this	PRON
fbem-13620	332	2	brings	bring	VERB
fbem-13620	332	3	great	great	ADJ
fbem-13620	332	4	inconvenience	inconvenience	NOUN
fbem-13620	332	5	and	and	CCONJ
fbem-13620	332	6	trouble	trouble	NOUN
fbem-13620	332	7	to	to	ADP
fbem-13620	332	8	the	the	DET
fbem-13620	332	9	transaction	transaction	NOUN
fbem-13620	332	10	and	and	CCONJ
fbem-13620	332	11	financial	financial	ADJ
fbem-13620	332	12	management	management	NOUN
fbem-13620	332	13	of	of	ADP
fbem-13620	332	14	enterprises	enterprise	NOUN
fbem-13620	332	15	.	.	PUNCT
fbem-13620	333	1	in	in	ADP
fbem-13620	333	2	order	order	NOUN
fbem-13620	333	3	to	to	PART
fbem-13620	333	4	solve	solve	VERB
fbem-13620	333	5	these	these	DET
fbem-13620	333	6	problems	problem	NOUN
fbem-13620	333	7	of	of	ADP
fbem-13620	333	8	paper	paper	NOUN
fbem-13620	333	9	invoice	invoice	NOUN
fbem-13620	333	10	,	,	PUNCT
fbem-13620	333	11	electronic	electronic	ADJ
fbem-13620	333	12	invoice	invoice	NOUN
fbem-13620	333	13	came	come	VERB
fbem-13620	333	14	into	into	ADP
fbem-13620	333	15	being	being	NOUN
fbem-13620	333	16	and	and	CCONJ
fbem-13620	333	17	has	have	AUX
fbem-13620	333	18	become	become	VERB
fbem-13620	333	19	a	a	DET
fbem-13620	333	20	feasible	feasible	ADJ
fbem-13620	333	21	solution	solution	NOUN
fbem-13620	333	22	.	.	PUNCT
fbem-13620	334	1	electronic	electronic	ADJ
fbem-13620	334	2	invoice	invoice	NOUN
fbem-13620	334	3	is	be	AUX
fbem-13620	334	4	a	a	DET
fbem-13620	334	5	new	new	ADJ
fbem-13620	334	6	form	form	NOUN
fbem-13620	334	7	of	of	ADP
fbem-13620	334	8	bill	bill	NOUN
fbem-13620	334	9	based	base	VERB
fbem-13620	334	10	on	on	ADP
fbem-13620	334	11	electronic	electronic	ADJ
fbem-13620	334	12	data	datum	NOUN
fbem-13620	334	13	interchange	interchange	NOUN
fbem-13620	334	14	and	and	CCONJ
fbem-13620	334	15	digital	digital	ADJ
fbem-13620	334	16	signature	signature	NOUN
fbem-13620	334	17	technology	technology	NOUN
fbem-13620	334	18	.	.	PUNCT
fbem-13620	335	1	it	it	PRON
fbem-13620	335	2	has	have	VERB
fbem-13620	335	3	the	the	DET
fbem-13620	335	4	following	following	ADJ
fbem-13620	335	5	advantages	advantage	NOUN
fbem-13620	335	6	.	.	PUNCT
fbem-13620	336	1	first	first	ADV
fbem-13620	336	2	of	of	ADP
fbem-13620	336	3	all	all	PRON
fbem-13620	336	4	,	,	PUNCT
fbem-13620	336	5	electronic	electronic	ADJ
fbem-13620	336	6	invoices	invoice	NOUN
fbem-13620	336	7	do	do	AUX
fbem-13620	336	8	not	not	PART
fbem-13620	336	9	need	need	VERB
fbem-13620	336	10	paper	paper	NOUN
fbem-13620	336	11	carriers	carrier	NOUN
fbem-13620	336	12	,	,	PUNCT
fbem-13620	336	13	reducing	reduce	VERB
fbem-13620	336	14	the	the	DET
fbem-13620	336	15	cost	cost	NOUN
fbem-13620	336	16	of	of	ADP
fbem-13620	336	17	use	use	NOUN
fbem-13620	336	18	and	and	CCONJ
fbem-13620	336	19	management	management	NOUN
fbem-13620	336	20	,	,	PUNCT
fbem-13620	336	21	and	and	CCONJ
fbem-13620	336	22	not	not	PART
fbem-13620	336	23	easy	easy	ADJ
fbem-13620	336	24	to	to	PART
fbem-13620	336	25	damage	damage	VERB
fbem-13620	336	26	,	,	PUNCT
fbem-13620	336	27	loss	loss	NOUN
fbem-13620	336	28	or	or	CCONJ
fbem-13620	336	29	tampering	tampering	NOUN
fbem-13620	336	30	,	,	PUNCT
fbem-13620	336	31	improving	improve	VERB
fbem-13620	336	32	the	the	DET
fbem-13620	336	33	reliability	reliability	NOUN
fbem-13620	336	34	and	and	CCONJ
fbem-13620	336	35	security	security	NOUN
fbem-13620	336	36	of	of	ADP
fbem-13620	336	37	transactions	transaction	NOUN
fbem-13620	336	38	.	.	PUNCT
fbem-13620	337	1	electronic	electronic	ADJ
fbem-13620	337	2	invoices	invoice	NOUN
fbem-13620	337	3	can	can	AUX
fbem-13620	337	4	be	be	AUX
fbem-13620	337	5	stored	store	VERB
fbem-13620	337	6	and	and	CCONJ
fbem-13620	337	7	delivered	deliver	VERB
fbem-13620	337	8	in	in	ADP
fbem-13620	337	9	electronic	electronic	ADJ
fbem-13620	337	10	form	form	NOUN
fbem-13620	337	11	,	,	PUNCT
fbem-13620	337	12	greatly	greatly	ADV
fbem-13620	337	13	reducing	reduce	VERB
fbem-13620	337	14	the	the	DET
fbem-13620	337	15	risk	risk	NOUN
fbem-13620	337	16	of	of	ADP
fbem-13620	337	17	damage	damage	NOUN
fbem-13620	337	18	or	or	CCONJ
fbem-13620	337	19	loss	loss	NOUN
fbem-13620	337	20	of	of	ADP
fbem-13620	337	21	paper	paper	NOUN
fbem-13620	337	22	invoices	invoice	NOUN
fbem-13620	337	23	.	.	PUNCT
fbem-13620	338	1	secondly	secondly	ADV
fbem-13620	338	2	,	,	PUNCT
fbem-13620	338	3	electronic	electronic	ADJ
fbem-13620	338	4	invoices	invoice	NOUN
fbem-13620	338	5	can	can	AUX
fbem-13620	338	6	realize	realize	VERB
fbem-13620	338	7	real	real	ADJ
fbem-13620	338	8	-	-	PUNCT
fbem-13620	338	9	time	time	NOUN
fbem-13620	338	10	information	information	NOUN
fbem-13620	338	11	sharing	sharing	NOUN
fbem-13620	338	12	and	and	CCONJ
fbem-13620	338	13	tracking	tracking	NOUN
fbem-13620	338	14	,	,	PUNCT
fbem-13620	338	15	which	which	PRON
fbem-13620	338	16	improves	improve	VERB
fbem-13620	338	17	the	the	DET
fbem-13620	338	18	efficiency	efficiency	NOUN
fbem-13620	338	19	and	and	CCONJ
fbem-13620	338	20	convenience	convenience	NOUN
fbem-13620	338	21	of	of	ADP
fbem-13620	338	22	transactions	transaction	NOUN
fbem-13620	338	23	.	.	PUNCT
fbem-13620	339	1	through	through	ADP
fbem-13620	339	2	the	the	DET
fbem-13620	339	3	electronic	electronic	ADJ
fbem-13620	339	4	invoice	invoice	NOUN
fbem-13620	339	5	system	system	NOUN
fbem-13620	339	6	,	,	PUNCT
fbem-13620	339	7	buyers	buyer	NOUN
fbem-13620	339	8	and	and	CCONJ
fbem-13620	339	9	sellers	seller	NOUN
fbem-13620	339	10	can	can	AUX
fbem-13620	339	11	view	view	VERB
fbem-13620	339	12	transaction	transaction	NOUN
fbem-13620	339	13	information	information	NOUN
fbem-13620	339	14	in	in	ADP
fbem-13620	339	15	real	real	ADJ
fbem-13620	339	16	time	time	NOUN
fbem-13620	339	17	,	,	PUNCT
fbem-13620	339	18	timely	timely	ADJ
fbem-13620	339	19	confirmation	confirmation	NOUN
fbem-13620	339	20	and	and	CCONJ
fbem-13620	339	21	settlement	settlement	NOUN
fbem-13620	339	22	of	of	ADP
fbem-13620	339	23	transactions	transaction	NOUN
fbem-13620	339	24	,	,	PUNCT
fbem-13620	339	25	and	and	CCONJ
fbem-13620	339	26	improve	improve	VERB
fbem-13620	339	27	the	the	DET
fbem-13620	339	28	speed	speed	NOUN
fbem-13620	339	29	and	and	CCONJ
fbem-13620	339	30	accuracy	accuracy	NOUN
fbem-13620	339	31	of	of	ADP
fbem-13620	339	32	transactions	transaction	NOUN
fbem-13620	339	33	.	.	PUNCT
fbem-13620	340	1	in	in	ADP
fbem-13620	340	2	addition	addition	NOUN
fbem-13620	340	3	,	,	PUNCT
fbem-13620	340	4	the	the	DET
fbem-13620	340	5	electronic	electronic	ADJ
fbem-13620	340	6	invoice	invoice	NOUN
fbem-13620	340	7	can	can	AUX
fbem-13620	340	8	also	also	ADV
fbem-13620	340	9	be	be	AUX
fbem-13620	340	10	seamlessly	seamlessly	ADV
fbem-13620	340	11	connected	connect	VERB
fbem-13620	340	12	with	with	ADP
fbem-13620	340	13	the	the	DET
fbem-13620	340	14	enterprise	enterprise	NOUN
fbem-13620	340	15	's	's	PART
fbem-13620	340	16	financial	financial	ADJ
fbem-13620	340	17	management	management	NOUN
fbem-13620	340	18	system	system	NOUN
fbem-13620	340	19	to	to	PART
fbem-13620	340	20	achieve	achieve	VERB
fbem-13620	340	21	automated	automate	VERB
fbem-13620	340	22	account	account	NOUN
fbem-13620	340	23	processing	processing	NOUN
fbem-13620	340	24	.	.	PUNCT
fbem-13620	341	1	this	this	PRON
fbem-13620	341	2	reduces	reduce	VERB
fbem-13620	341	3	the	the	DET
fbem-13620	341	4	tedious	tedious	ADJ
fbem-13620	341	5	manual	manual	ADJ
fbem-13620	341	6	operation	operation	NOUN
fbem-13620	341	7	and	and	CCONJ
fbem-13620	341	8	possible	possible	ADJ
fbem-13620	341	9	errors	error	NOUN
fbem-13620	341	10	,	,	PUNCT
fbem-13620	341	11	and	and	CCONJ
fbem-13620	341	12	improves	improve	VERB
fbem-13620	341	13	the	the	DET
fbem-13620	341	14	efficiency	efficiency	NOUN
fbem-13620	341	15	and	and	CCONJ
fbem-13620	341	16	accuracy	accuracy	NOUN
fbem-13620	341	17	of	of	ADP
fbem-13620	341	18	enterprise	enterprise	NOUN
fbem-13620	341	19	financial	financial	ADJ
fbem-13620	341	20	management	management	NOUN
fbem-13620	341	21	.	.	PUNCT
fbem-13620	342	1	in	in	ADP
fbem-13620	342	2	the	the	DET
fbem-13620	342	3	process	process	NOUN
fbem-13620	342	4	of	of	ADP
fbem-13620	342	5	using	use	VERB
fbem-13620	342	6	paper	paper	NOUN
fbem-13620	342	7	invoice	invoice	NOUN
fbem-13620	342	8	,	,	PUNCT
fbem-13620	342	9	there	there	PRON
fbem-13620	342	10	are	be	VERB
fbem-13620	342	11	difficulties	difficulty	NOUN
fbem-13620	342	12	such	such	ADJ
fbem-13620	342	13	as	as	ADP
fbem-13620	342	14	easy	easy	ADJ
fbem-13620	342	15	loss	loss	NOUN
fbem-13620	342	16	,	,	PUNCT
fbem-13620	342	17	difficult	difficult	ADJ
fbem-13620	342	18	management	management	NOUN
fbem-13620	342	19	and	and	CCONJ
fbem-13620	342	20	inconvenient	inconvenient	ADJ
fbem-13620	342	21	information	information	NOUN
fbem-13620	342	22	sharing	sharing	NOUN
fbem-13620	342	23	,	,	PUNCT
fbem-13620	342	24	while	while	SCONJ
fbem-13620	342	25	electronic	electronic	ADJ
fbem-13620	342	26	invoice	invoice	NOUN
fbem-13620	342	27	as	as	ADP
fbem-13620	342	28	a	a	DET
fbem-13620	342	29	solution	solution	NOUN
fbem-13620	342	30	has	have	VERB
fbem-13620	342	31	advantages	advantage	NOUN
fbem-13620	342	32	in	in	ADP
fbem-13620	342	33	cost	cost	NOUN
fbem-13620	342	34	,	,	PUNCT
fbem-13620	342	35	reliability	reliability	NOUN
fbem-13620	342	36	,	,	PUNCT
fbem-13620	342	37	security	security	NOUN
fbem-13620	342	38	,	,	PUNCT
fbem-13620	342	39	efficiency	efficiency	NOUN
fbem-13620	342	40	and	and	CCONJ
fbem-13620	342	41	convenience	convenience	NOUN
fbem-13620	342	42	.	.	PUNCT
fbem-13620	343	1	with	with	ADP
fbem-13620	343	2	the	the	DET
fbem-13620	343	3	continuous	continuous	ADJ
fbem-13620	343	4	development	development	NOUN
fbem-13620	343	5	and	and	CCONJ
fbem-13620	343	6	improvement	improvement	NOUN
fbem-13620	343	7	of	of	ADP
fbem-13620	343	8	technology	technology	NOUN
fbem-13620	343	9	,	,	PUNCT
fbem-13620	343	10	electronic	electronic	ADJ
fbem-13620	343	11	invoices	invoice	NOUN
fbem-13620	343	12	will	will	AUX
fbem-13620	343	13	become	become	VERB
fbem-13620	343	14	the	the	DET
fbem-13620	343	15	mainstream	mainstream	NOUN
fbem-13620	343	16	form	form	NOUN
fbem-13620	343	17	of	of	ADP
fbem-13620	343	18	business	business	NOUN
fbem-13620	343	19	transactions	transaction	NOUN
fbem-13620	343	20	,	,	PUNCT
fbem-13620	343	21	and	and	CCONJ
fbem-13620	343	22	promote	promote	VERB
fbem-13620	343	23	the	the	DET
fbem-13620	343	24	process	process	NOUN
fbem-13620	343	25	of	of	ADP
fbem-13620	343	26	paper	paper	NOUN
fbem-13620	343	27	invoices	invoice	NOUN
fbem-13620	343	28	to	to	ADP
fbem-13620	343	29	electronic	electronic	ADJ
fbem-13620	343	30	transformation	transformation	NOUN
fbem-13620	343	31	.	.	PUNCT
fbem-13620	344	1	enterprises	enterprise	NOUN
fbem-13620	344	2	and	and	CCONJ
fbem-13620	344	3	governments	government	NOUN
fbem-13620	344	4	should	should	AUX
fbem-13620	344	5	actively	actively	ADV
fbem-13620	344	6	promote	promote	VERB
fbem-13620	344	7	the	the	DET
fbem-13620	344	8	use	use	NOUN
fbem-13620	344	9	of	of	ADP
fbem-13620	344	10	electronic	electronic	ADJ
fbem-13620	344	11	invoices	invoice	NOUN
fbem-13620	344	12	to	to	PART
fbem-13620	344	13	improve	improve	VERB
fbem-13620	344	14	the	the	DET
fbem-13620	344	15	efficiency	efficiency	NOUN
fbem-13620	344	16	and	and	CCONJ
fbem-13620	344	17	convenience	convenience	NOUN
fbem-13620	344	18	of	of	ADP
fbem-13620	344	19	transactions	transaction	NOUN
fbem-13620	344	20	and	and	CCONJ
fbem-13620	344	21	reduce	reduce	VERB
fbem-13620	344	22	the	the	DET
fbem-13620	344	23	burden	burden	NOUN
fbem-13620	344	24	of	of	ADP
fbem-13620	344	25	management	management	NOUN
fbem-13620	344	26	and	and	CCONJ
fbem-13620	344	27	costs	cost	NOUN
fbem-13620	344	28	.	.	PUNCT
fbem-13620	345	1	in	in	ADP
fbem-13620	345	2	the	the	DET
fbem-13620	345	3	future	future	NOUN
fbem-13620	345	4	,	,	PUNCT
fbem-13620	345	5	with	with	ADP
fbem-13620	345	6	the	the	DET
fbem-13620	345	7	further	further	ADJ
fbem-13620	345	8	innovation	innovation	NOUN
fbem-13620	345	9	of	of	ADP
fbem-13620	345	10	electronic	electronic	ADJ
fbem-13620	345	11	invoicing	invoicing	NOUN
fbem-13620	345	12	technology	technology	NOUN
fbem-13620	345	13	,	,	PUNCT
fbem-13620	345	14	it	it	PRON
fbem-13620	345	15	is	be	AUX
fbem-13620	345	16	believed	believe	VERB
fbem-13620	345	17	that	that	SCONJ
fbem-13620	345	18	more	more	ADJ
fbem-13620	345	19	functions	function	NOUN
fbem-13620	345	20	and	and	CCONJ
fbem-13620	345	21	applications	application	NOUN
fbem-13620	345	22	will	will	AUX
fbem-13620	345	23	be	be	AUX
fbem-13620	345	24	developed	develop	VERB
fbem-13620	345	25	to	to	PART
fbem-13620	345	26	bring	bring	VERB
fbem-13620	345	27	greater	great	ADJ
fbem-13620	345	28	convenience	convenience	NOUN
fbem-13620	345	29	and	and	CCONJ
fbem-13620	345	30	security	security	NOUN
fbem-13620	345	31	to	to	ADP
fbem-13620	345	32	business	business	NOUN
fbem-13620	345	33	transactions	transaction	NOUN
fbem-13620	345	34	.	.	PUNCT
fbem-13620	346	1	with	with	ADP
fbem-13620	346	2	the	the	DET
fbem-13620	346	3	continuous	continuous	ADJ
fbem-13620	346	4	progress	progress	NOUN
fbem-13620	346	5	of	of	ADP
fbem-13620	346	6	science	science	NOUN
fbem-13620	346	7	and	and	CCONJ
fbem-13620	346	8	technology	technology	NOUN
fbem-13620	346	9	and	and	CCONJ
fbem-13620	346	10	the	the	DET
fbem-13620	346	11	continuous	continuous	ADJ
fbem-13620	346	12	development	development	NOUN
fbem-13620	346	13	of	of	ADP
fbem-13620	346	14	economy	economy	NOUN
fbem-13620	346	15	,	,	PUNCT
fbem-13620	346	16	electronic	electronic	ADJ
fbem-13620	346	17	invoice	invoice	NOUN
fbem-13620	346	18	,	,	PUNCT
fbem-13620	346	19	as	as	ADP
fbem-13620	346	20	a	a	DET
fbem-13620	346	21	new	new	ADJ
fbem-13620	346	22	form	form	NOUN
fbem-13620	346	23	of	of	ADP
fbem-13620	346	24	bill	bill	NOUN
fbem-13620	346	25	to	to	PART
fbem-13620	346	26	solve	solve	VERB
fbem-13620	346	27	the	the	DET
fbem-13620	346	28	dilemma	dilemma	NOUN
fbem-13620	346	29	of	of	ADP
fbem-13620	346	30	paper	paper	NOUN
fbem-13620	346	31	invoice	invoice	NOUN
fbem-13620	346	32	,	,	PUNCT
fbem-13620	346	33	is	be	AUX
fbem-13620	346	34	gradually	gradually	ADV
fbem-13620	346	35	being	be	AUX
fbem-13620	346	36	widely	widely	ADV
fbem-13620	346	37	used	use	VERB
fbem-13620	346	38	and	and	CCONJ
fbem-13620	346	39	promoted	promote	VERB
fbem-13620	346	40	.	.	PUNCT
fbem-13620	347	1	looking	look	VERB
fbem-13620	347	2	to	to	ADP
fbem-13620	347	3	the	the	DET
fbem-13620	347	4	future	future	NOUN
fbem-13620	347	5	,	,	PUNCT
fbem-13620	347	6	electronic	electronic	ADJ
fbem-13620	347	7	invoicing	invoicing	NOUN
fbem-13620	347	8	will	will	AUX
fbem-13620	347	9	continue	continue	VERB
fbem-13620	347	10	to	to	PART
fbem-13620	347	11	develop	develop	VERB
fbem-13620	347	12	and	and	CCONJ
fbem-13620	347	13	have	have	VERB
fbem-13620	347	14	the	the	DET
fbem-13620	347	15	following	follow	VERB
fbem-13620	347	16	development	development	NOUN
fbem-13620	347	17	trends	trend	NOUN
fbem-13620	347	18	.	.	PUNCT
fbem-13620	348	1	electronic	electronic	ADJ
fbem-13620	348	2	invoicing	invoicing	NOUN
fbem-13620	348	3	will	will	AUX
fbem-13620	348	4	enable	enable	VERB
fbem-13620	348	5	more	more	ADV
fbem-13620	348	6	efficient	efficient	ADJ
fbem-13620	348	7	and	and	CCONJ
fbem-13620	348	8	convenient	convenient	ADJ
fbem-13620	348	9	operation	operation	NOUN
fbem-13620	348	10	.	.	PUNCT
fbem-13620	349	1	with	with	ADP
fbem-13620	349	2	the	the	DET
fbem-13620	349	3	further	further	ADJ
fbem-13620	349	4	innovation	innovation	NOUN
fbem-13620	349	5	of	of	ADP
fbem-13620	349	6	digital	digital	ADJ
fbem-13620	349	7	technology	technology	NOUN
fbem-13620	349	8	,	,	PUNCT
fbem-13620	349	9	the	the	DET
fbem-13620	349	10	electronic	electronic	ADJ
fbem-13620	349	11	invoice	invoice	NOUN
fbem-13620	349	12	system	system	NOUN
fbem-13620	349	13	will	will	AUX
fbem-13620	349	14	become	become	VERB
fbem-13620	349	15	more	more	ADV
fbem-13620	349	16	intelligent	intelligent	ADJ
fbem-13620	349	17	and	and	CCONJ
fbem-13620	349	18	automated	automate	VERB
fbem-13620	349	19	.	.	PUNCT
fbem-13620	350	1	by	by	ADP
fbem-13620	350	2	adopting	adopt	VERB
fbem-13620	350	3	advanced	advanced	ADJ
fbem-13620	350	4	technologies	technology	NOUN
fbem-13620	350	5	such	such	ADJ
fbem-13620	350	6	as	as	ADP
fbem-13620	350	7	artificial	artificial	ADJ
fbem-13620	350	8	intelligence	intelligence	NOUN
fbem-13620	350	9	,	,	PUNCT
fbem-13620	350	10	big	big	ADJ
fbem-13620	350	11	data	datum	NOUN
fbem-13620	350	12	and	and	CCONJ
fbem-13620	350	13	blockchain	blockchain	PROPN
fbem-13620	350	14	,	,	PUNCT
fbem-13620	350	15	e	e	X
fbem-13620	350	16	-	-	NOUN
fbem-13620	350	17	invoicing	invoicing	NOUN
fbem-13620	350	18	can	can	AUX
fbem-13620	350	19	automate	automate	VERB
fbem-13620	350	20	invoice	invoice	NOUN
fbem-13620	350	21	generation	generation	NOUN
fbem-13620	350	22	,	,	PUNCT
fbem-13620	350	23	receipt	receipt	NOUN
fbem-13620	350	24	,	,	PUNCT
fbem-13620	350	25	retrieval	retrieval	NOUN
fbem-13620	350	26	and	and	CCONJ
fbem-13620	350	27	processing	processing	NOUN
fbem-13620	350	28	,	,	PUNCT
fbem-13620	350	29	greatly	greatly	ADV
fbem-13620	350	30	reducing	reduce	VERB
fbem-13620	350	31	manual	manual	ADJ
fbem-13620	350	32	operation	operation	NOUN
fbem-13620	350	33	and	and	CCONJ
fbem-13620	350	34	time	time	NOUN
fbem-13620	350	35	costs	cost	NOUN
fbem-13620	350	36	.	.	PUNCT
fbem-13620	351	1	in	in	ADP
fbem-13620	351	2	addition	addition	NOUN
fbem-13620	351	3	,	,	PUNCT
fbem-13620	351	4	the	the	DET
fbem-13620	351	5	electronic	electronic	ADJ
fbem-13620	351	6	invoice	invoice	NOUN
fbem-13620	351	7	system	system	NOUN
fbem-13620	351	8	can	can	AUX
fbem-13620	351	9	also	also	ADV
fbem-13620	351	10	be	be	AUX
fbem-13620	351	11	seamlessly	seamlessly	ADV
fbem-13620	351	12	connected	connect	VERB
fbem-13620	351	13	with	with	ADP
fbem-13620	351	14	the	the	DET
fbem-13620	351	15	internal	internal	ADJ
fbem-13620	351	16	financial	financial	ADJ
fbem-13620	351	17	management	management	NOUN
fbem-13620	351	18	system	system	NOUN
fbem-13620	351	19	of	of	ADP
fbem-13620	351	20	the	the	DET
fbem-13620	351	21	enterprise	enterprise	NOUN
fbem-13620	351	22	to	to	PART
fbem-13620	351	23	achieve	achieve	VERB
fbem-13620	351	24	integrated	integrated	ADJ
fbem-13620	351	25	management	management	NOUN
fbem-13620	351	26	and	and	CCONJ
fbem-13620	351	27	automated	automate	VERB
fbem-13620	351	28	processing	processing	NOUN
fbem-13620	351	29	of	of	ADP
fbem-13620	351	30	the	the	DET
fbem-13620	351	31	entire	entire	ADJ
fbem-13620	351	32	bill	bill	NOUN
fbem-13620	351	33	process	process	NOUN
fbem-13620	351	34	,	,	PUNCT
fbem-13620	351	35	further	far	ADV
fbem-13620	351	36	improving	improve	VERB
fbem-13620	351	37	the	the	DET
fbem-13620	351	38	efficiency	efficiency	NOUN
fbem-13620	351	39	and	and	CCONJ
fbem-13620	351	40	convenience	convenience	NOUN
fbem-13620	351	41	of	of	ADP
fbem-13620	351	42	transactions	transaction	NOUN
fbem-13620	351	43	.	.	PUNCT
fbem-13620	352	1	electronic	electronic	ADJ
fbem-13620	352	2	invoicing	invoicing	NOUN
fbem-13620	352	3	system	system	NOUN
fbem-13620	352	4	will	will	AUX
fbem-13620	352	5	be	be	AUX
fbem-13620	352	6	more	more	ADV
fbem-13620	352	7	secure	secure	ADJ
fbem-13620	352	8	and	and	CCONJ
fbem-13620	352	9	reliable	reliable	ADJ
fbem-13620	352	10	.	.	PUNCT
fbem-13620	353	1	in	in	ADP
fbem-13620	353	2	order	order	NOUN
fbem-13620	353	3	to	to	PART
fbem-13620	353	4	solve	solve	VERB
fbem-13620	353	5	the	the	DET
fbem-13620	353	6	problem	problem	NOUN
fbem-13620	353	7	that	that	SCONJ
fbem-13620	353	8	traditional	traditional	ADJ
fbem-13620	353	9	paper	paper	NOUN
fbem-13620	353	10	invoices	invoice	NOUN
fbem-13620	353	11	are	be	AUX
fbem-13620	353	12	vulnerable	vulnerable	ADJ
fbem-13620	353	13	to	to	ADP
fbem-13620	353	14	tampering	tampering	NOUN
fbem-13620	353	15	,	,	PUNCT
fbem-13620	353	16	forgery	forgery	NOUN
fbem-13620	353	17	and	and	CCONJ
fbem-13620	353	18	loss	loss	NOUN
fbem-13620	353	19	,	,	PUNCT
fbem-13620	353	20	electronic	electronic	ADJ
fbem-13620	353	21	invoices	invoice	NOUN
fbem-13620	353	22	adopt	adopt	VERB
fbem-13620	353	23	digital	digital	ADJ
fbem-13620	353	24	signature	signature	NOUN
fbem-13620	353	25	and	and	CCONJ
fbem-13620	353	26	encryption	encryption	NOUN
fbem-13620	353	27	technology	technology	NOUN
fbem-13620	353	28	to	to	PART
fbem-13620	353	29	ensure	ensure	VERB
fbem-13620	353	30	the	the	DET
fbem-13620	353	31	authenticity	authenticity	NOUN
fbem-13620	353	32	and	and	CCONJ
fbem-13620	353	33	integrity	integrity	NOUN
fbem-13620	353	34	of	of	ADP
fbem-13620	353	35	invoices	invoice	NOUN
fbem-13620	353	36	.	.	PUNCT
fbem-13620	354	1	in	in	ADP
fbem-13620	354	2	the	the	DET
fbem-13620	354	3	future	future	NOUN
fbem-13620	354	4	,	,	PUNCT
fbem-13620	354	5	with	with	ADP
fbem-13620	354	6	the	the	DET
fbem-13620	354	7	wide	wide	ADJ
fbem-13620	354	8	application	application	NOUN
fbem-13620	354	9	of	of	ADP
fbem-13620	354	10	blockchain	blockchain	PROPN
fbem-13620	354	11	technology	technology	PROPN
fbem-13620	354	12	,	,	PUNCT
fbem-13620	354	13	the	the	DET
fbem-13620	354	14	electronic	electronic	ADJ
fbem-13620	354	15	invoice	invoice	NOUN
fbem-13620	354	16	system	system	NOUN
fbem-13620	354	17	will	will	AUX
fbem-13620	354	18	be	be	AUX
fbem-13620	354	19	more	more	ADV
fbem-13620	354	20	anti	anti	ADJ
fbem-13620	354	21	-	-	ADJ
fbem-13620	354	22	counterfeiting	counterfeiting	ADJ
fbem-13620	354	23	and	and	CCONJ
fbem-13620	354	24	traceability	traceability	NOUN
fbem-13620	354	25	,	,	PUNCT
fbem-13620	354	26	and	and	CCONJ
fbem-13620	354	27	every	every	DET
fbem-13620	354	28	transaction	transaction	NOUN
fbem-13620	354	29	can	can	AUX
fbem-13620	354	30	be	be	AUX
fbem-13620	354	31	recorded	record	VERB
fbem-13620	354	32	and	and	CCONJ
fbem-13620	354	33	tracked	track	VERB
fbem-13620	354	34	,	,	PUNCT
fbem-13620	354	35	greatly	greatly	ADV
fbem-13620	354	36	enhancing	enhance	VERB
fbem-13620	354	37	21	21	NUM
fbem-13620	354	38	the	the	DET
fbem-13620	354	39	security	security	NOUN
fbem-13620	354	40	of	of	ADP
fbem-13620	354	41	transactions	transaction	NOUN
fbem-13620	354	42	.	.	PUNCT
fbem-13620	355	1	electronic	electronic	ADJ
fbem-13620	355	2	invoice	invoice	NOUN
fbem-13620	355	3	will	will	AUX
fbem-13620	355	4	achieve	achieve	VERB
fbem-13620	355	5	a	a	DET
fbem-13620	355	6	wider	wide	ADJ
fbem-13620	355	7	application	application	NOUN
fbem-13620	355	8	and	and	CCONJ
fbem-13620	355	9	popularity	popularity	NOUN
fbem-13620	355	10	.	.	PUNCT
fbem-13620	356	1	with	with	ADP
fbem-13620	356	2	the	the	DET
fbem-13620	356	3	support	support	NOUN
fbem-13620	356	4	and	and	CCONJ
fbem-13620	356	5	encouragement	encouragement	NOUN
fbem-13620	356	6	of	of	ADP
fbem-13620	356	7	the	the	DET
fbem-13620	356	8	government	government	NOUN
fbem-13620	356	9	,	,	PUNCT
fbem-13620	356	10	more	more	ADJ
fbem-13620	356	11	and	and	CCONJ
fbem-13620	356	12	more	more	ADJ
fbem-13620	356	13	enterprises	enterprise	NOUN
fbem-13620	356	14	will	will	AUX
fbem-13620	356	15	adopt	adopt	VERB
fbem-13620	356	16	e	e	NOUN
fbem-13620	356	17	-	-	NOUN
fbem-13620	356	18	invoicing	invoicing	NOUN
fbem-13620	356	19	for	for	ADP
fbem-13620	356	20	business	business	NOUN
fbem-13620	356	21	transactions	transaction	NOUN
fbem-13620	356	22	.	.	PUNCT
fbem-13620	357	1	at	at	ADP
fbem-13620	357	2	the	the	DET
fbem-13620	357	3	same	same	ADJ
fbem-13620	357	4	time	time	NOUN
fbem-13620	357	5	,	,	PUNCT
fbem-13620	357	6	the	the	DET
fbem-13620	357	7	standardization	standardization	NOUN
fbem-13620	357	8	and	and	CCONJ
fbem-13620	357	9	interconnection	interconnection	NOUN
fbem-13620	357	10	of	of	ADP
fbem-13620	357	11	the	the	DET
fbem-13620	357	12	electronic	electronic	ADJ
fbem-13620	357	13	invoice	invoice	NOUN
fbem-13620	357	14	system	system	NOUN
fbem-13620	357	15	will	will	AUX
fbem-13620	357	16	also	also	ADV
fbem-13620	357	17	be	be	AUX
fbem-13620	357	18	further	far	ADV
fbem-13620	357	19	promoted	promote	VERB
fbem-13620	357	20	,	,	PUNCT
fbem-13620	357	21	and	and	CCONJ
fbem-13620	357	22	different	different	ADJ
fbem-13620	357	23	regions	region	NOUN
fbem-13620	357	24	and	and	CCONJ
fbem-13620	357	25	industries	industry	NOUN
fbem-13620	357	26	can	can	AUX
fbem-13620	357	27	exchange	exchange	VERB
fbem-13620	357	28	and	and	CCONJ
fbem-13620	357	29	use	use	VERB
fbem-13620	357	30	electronic	electronic	ADJ
fbem-13620	357	31	invoices	invoice	NOUN
fbem-13620	357	32	more	more	ADV
fbem-13620	357	33	smoothly	smoothly	ADV
fbem-13620	357	34	.	.	PUNCT
fbem-13620	358	1	in	in	ADP
fbem-13620	358	2	addition	addition	NOUN
fbem-13620	358	3	,	,	PUNCT
fbem-13620	358	4	e	e	X
fbem-13620	358	5	-	-	NOUN
fbem-13620	358	6	invoice	invoice	NOUN
fbem-13620	358	7	can	can	AUX
fbem-13620	358	8	also	also	ADV
fbem-13620	358	9	be	be	AUX
fbem-13620	358	10	connected	connect	VERB
fbem-13620	358	11	with	with	ADP
fbem-13620	358	12	other	other	ADJ
fbem-13620	358	13	e	e	PROPN
fbem-13620	358	14	-	-	ADJ
fbem-13620	358	15	commerce	commerce	NOUN
fbem-13620	358	16	platforms	platform	NOUN
fbem-13620	358	17	and	and	CCONJ
fbem-13620	358	18	financial	financial	ADJ
fbem-13620	358	19	systems	system	NOUN
fbem-13620	358	20	to	to	PART
fbem-13620	358	21	provide	provide	VERB
fbem-13620	358	22	integrated	integrated	ADJ
fbem-13620	358	23	services	service	NOUN
fbem-13620	358	24	and	and	CCONJ
fbem-13620	358	25	solutions	solution	NOUN
fbem-13620	358	26	for	for	ADP
fbem-13620	358	27	enterprises	enterprise	NOUN
fbem-13620	358	28	.	.	PUNCT
fbem-13620	359	1	e	e	X
fbem-13620	359	2	-	-	VERB
fbem-13620	359	3	invoicing	invoicing	NOUN
fbem-13620	359	4	will	will	AUX
fbem-13620	359	5	drive	drive	VERB
fbem-13620	359	6	upgrades	upgrade	NOUN
fbem-13620	359	7	and	and	CCONJ
fbem-13620	359	8	improvements	improvement	NOUN
fbem-13620	359	9	in	in	ADP
fbem-13620	359	10	financial	financial	ADJ
fbem-13620	359	11	management	management	NOUN
fbem-13620	359	12	and	and	CCONJ
fbem-13620	359	13	auditing	auditing	NOUN
fbem-13620	359	14	.	.	PUNCT
fbem-13620	360	1	through	through	ADP
fbem-13620	360	2	the	the	DET
fbem-13620	360	3	intelligent	intelligent	ADJ
fbem-13620	360	4	analysis	analysis	NOUN
fbem-13620	360	5	function	function	NOUN
fbem-13620	360	6	of	of	ADP
fbem-13620	360	7	the	the	DET
fbem-13620	360	8	electronic	electronic	ADJ
fbem-13620	360	9	invoice	invoice	NOUN
fbem-13620	360	10	system	system	NOUN
fbem-13620	360	11	,	,	PUNCT
fbem-13620	360	12	enterprises	enterprise	NOUN
fbem-13620	360	13	can	can	AUX
fbem-13620	360	14	grasp	grasp	VERB
fbem-13620	360	15	the	the	DET
fbem-13620	360	16	operating	operate	VERB
fbem-13620	360	17	situation	situation	NOUN
fbem-13620	360	18	and	and	CCONJ
fbem-13620	360	19	financial	financial	ADJ
fbem-13620	360	20	data	datum	NOUN
fbem-13620	360	21	more	more	ADV
fbem-13620	360	22	accurately	accurately	ADV
fbem-13620	360	23	and	and	CCONJ
fbem-13620	360	24	timely	timely	ADJ
fbem-13620	360	25	,	,	PUNCT
fbem-13620	360	26	and	and	CCONJ
fbem-13620	360	27	improve	improve	VERB
fbem-13620	360	28	the	the	DET
fbem-13620	360	29	effect	effect	NOUN
fbem-13620	360	30	of	of	ADP
fbem-13620	360	31	financial	financial	ADJ
fbem-13620	360	32	analysis	analysis	NOUN
fbem-13620	360	33	and	and	CCONJ
fbem-13620	360	34	decision	decision	NOUN
fbem-13620	360	35	-	-	PUNCT
fbem-13620	360	36	making	making	NOUN
fbem-13620	360	37	.	.	PUNCT
fbem-13620	361	1	at	at	ADP
fbem-13620	361	2	the	the	DET
fbem-13620	361	3	same	same	ADJ
fbem-13620	361	4	time	time	NOUN
fbem-13620	361	5	,	,	PUNCT
fbem-13620	361	6	the	the	DET
fbem-13620	361	7	traceability	traceability	NOUN
fbem-13620	361	8	and	and	CCONJ
fbem-13620	361	9	integration	integration	NOUN
fbem-13620	361	10	of	of	ADP
fbem-13620	361	11	electronic	electronic	ADJ
fbem-13620	361	12	invoices	invoice	NOUN
fbem-13620	361	13	will	will	AUX
fbem-13620	361	14	also	also	ADV
fbem-13620	361	15	provide	provide	VERB
fbem-13620	361	16	more	more	ADV
fbem-13620	361	17	reliable	reliable	ADJ
fbem-13620	361	18	and	and	CCONJ
fbem-13620	361	19	comprehensive	comprehensive	ADJ
fbem-13620	361	20	data	datum	NOUN
fbem-13620	361	21	support	support	NOUN
fbem-13620	361	22	for	for	ADP
fbem-13620	361	23	the	the	DET
fbem-13620	361	24	financial	financial	ADJ
fbem-13620	361	25	audit	audit	NOUN
fbem-13620	361	26	of	of	ADP
fbem-13620	361	27	enterprises	enterprise	NOUN
fbem-13620	361	28	,	,	PUNCT
fbem-13620	361	29	and	and	CCONJ
fbem-13620	361	30	further	far	ADV
fbem-13620	361	31	improve	improve	VERB
fbem-13620	361	32	the	the	DET
fbem-13620	361	33	quality	quality	NOUN
fbem-13620	361	34	and	and	CCONJ
fbem-13620	361	35	efficiency	efficiency	NOUN
fbem-13620	361	36	of	of	ADP
fbem-13620	361	37	financial	financial	ADJ
fbem-13620	361	38	management	management	NOUN
fbem-13620	361	39	.	.	PUNCT
fbem-13620	362	1	in	in	ADP
fbem-13620	362	2	short	short	ADJ
fbem-13620	362	3	,	,	PUNCT
fbem-13620	362	4	looking	look	VERB
fbem-13620	362	5	forward	forward	ADV
fbem-13620	362	6	to	to	ADP
fbem-13620	362	7	the	the	DET
fbem-13620	362	8	future	future	ADJ
fbem-13620	362	9	development	development	NOUN
fbem-13620	362	10	of	of	ADP
fbem-13620	362	11	electronic	electronic	ADJ
fbem-13620	362	12	invoicing	invoicing	NOUN
fbem-13620	362	13	,	,	PUNCT
fbem-13620	362	14	we	we	PRON
fbem-13620	362	15	can	can	AUX
fbem-13620	362	16	see	see	VERB
fbem-13620	362	17	that	that	SCONJ
fbem-13620	362	18	it	it	PRON
fbem-13620	362	19	will	will	AUX
fbem-13620	362	20	achieve	achieve	VERB
fbem-13620	362	21	more	more	ADV
fbem-13620	362	22	efficient	efficient	ADJ
fbem-13620	362	23	and	and	CCONJ
fbem-13620	362	24	convenient	convenient	ADJ
fbem-13620	362	25	operation	operation	NOUN
fbem-13620	362	26	,	,	PUNCT
fbem-13620	362	27	more	more	ADV
fbem-13620	362	28	secure	secure	ADJ
fbem-13620	362	29	and	and	CCONJ
fbem-13620	362	30	reliable	reliable	ADJ
fbem-13620	362	31	transaction	transaction	NOUN
fbem-13620	362	32	protection	protection	NOUN
fbem-13620	362	33	,	,	PUNCT
fbem-13620	362	34	wider	wide	ADJ
fbem-13620	362	35	application	application	NOUN
fbem-13620	362	36	and	and	CCONJ
fbem-13620	362	37	popularity	popularity	NOUN
fbem-13620	362	38	,	,	PUNCT
fbem-13620	362	39	as	as	ADV
fbem-13620	362	40	well	well	ADV
fbem-13620	362	41	as	as	ADP
fbem-13620	362	42	the	the	DET
fbem-13620	362	43	promotion	promotion	NOUN
fbem-13620	362	44	and	and	CCONJ
fbem-13620	362	45	improvement	improvement	NOUN
fbem-13620	362	46	of	of	ADP
fbem-13620	362	47	financial	financial	ADJ
fbem-13620	362	48	management	management	NOUN
fbem-13620	362	49	and	and	CCONJ
fbem-13620	362	50	audit	audit	NOUN
fbem-13620	362	51	.	.	PUNCT
fbem-13620	363	1	the	the	DET
fbem-13620	363	2	development	development	NOUN
fbem-13620	363	3	of	of	ADP
fbem-13620	363	4	electronic	electronic	ADJ
fbem-13620	363	5	invoices	invoice	NOUN
fbem-13620	363	6	will	will	AUX
fbem-13620	363	7	play	play	VERB
fbem-13620	363	8	an	an	DET
fbem-13620	363	9	increasingly	increasingly	ADV
fbem-13620	363	10	important	important	ADJ
fbem-13620	363	11	role	role	NOUN
fbem-13620	363	12	in	in	ADP
fbem-13620	363	13	commercial	commercial	ADJ
fbem-13620	363	14	transactions	transaction	NOUN
fbem-13620	363	15	,	,	PUNCT
fbem-13620	363	16	and	and	CCONJ
fbem-13620	363	17	promote	promote	VERB
fbem-13620	363	18	the	the	DET
fbem-13620	363	19	process	process	NOUN
fbem-13620	363	20	of	of	ADP
fbem-13620	363	21	paper	paper	NOUN
fbem-13620	363	22	invoices	invoice	NOUN
fbem-13620	363	23	to	to	ADP
fbem-13620	363	24	electronic	electronic	ADJ
fbem-13620	363	25	transformation	transformation	NOUN
fbem-13620	363	26	.	.	PUNCT
fbem-13620	364	1	because	because	SCONJ
fbem-13620	364	2	of	of	ADP
fbem-13620	364	3	this	this	PRON
fbem-13620	364	4	,	,	PUNCT
fbem-13620	364	5	we	we	PRON
fbem-13620	364	6	have	have	VERB
fbem-13620	364	7	reason	reason	NOUN
fbem-13620	364	8	to	to	PART
fbem-13620	364	9	believe	believe	VERB
fbem-13620	364	10	that	that	SCONJ
fbem-13620	364	11	electronic	electronic	ADJ
fbem-13620	364	12	invoices	invoice	NOUN
fbem-13620	364	13	will	will	AUX
fbem-13620	364	14	become	become	VERB
fbem-13620	364	15	an	an	DET
fbem-13620	364	16	indispensable	indispensable	ADJ
fbem-13620	364	17	and	and	CCONJ
fbem-13620	364	18	important	important	ADJ
fbem-13620	364	19	part	part	NOUN
fbem-13620	364	20	of	of	ADP
fbem-13620	364	21	business	business	NOUN
fbem-13620	364	22	transactions	transaction	NOUN
fbem-13620	364	23	in	in	ADP
fbem-13620	364	24	the	the	DET
fbem-13620	364	25	future	future	NOUN
fbem-13620	364	26	,	,	PUNCT
fbem-13620	364	27	and	and	CCONJ
fbem-13620	364	28	bring	bring	VERB
fbem-13620	364	29	greater	great	ADJ
fbem-13620	364	30	benefits	benefit	NOUN
fbem-13620	364	31	and	and	CCONJ
fbem-13620	364	32	convenience	convenience	NOUN
fbem-13620	364	33	to	to	ADP
fbem-13620	364	34	the	the	DET
fbem-13620	364	35	development	development	NOUN
fbem-13620	364	36	of	of	ADP
fbem-13620	364	37	enterprises	enterprise	NOUN
fbem-13620	364	38	and	and	CCONJ
fbem-13620	364	39	the	the	DET
fbem-13620	364	40	economy	economy	NOUN
fbem-13620	364	41	.	.	PUNCT
fbem-13620	365	1	references	reference	NOUN
fbem-13620	365	2	[	[	X
fbem-13620	365	3	1	1	NUM
fbem-13620	365	4	]	]	X
fbem-13620	365	5	guan	guan	PROPN
fbem-13620	365	6	yungen	yungen	PROPN
fbem-13620	365	7	.	.	PUNCT
fbem-13620	366	1	on	on	ADP
fbem-13620	366	2	invoice	invoice	ADJ
fbem-13620	366	3	tax	tax	NOUN
fbem-13620	366	4	control	control	NOUN
fbem-13620	367	1	[	[	X
fbem-13620	367	2	j	j	X
fbem-13620	367	3	]	]	X
fbem-13620	367	4	.	.	PUNCT
fbem-13620	368	1	modern	modern	ADJ
fbem-13620	368	2	economy	economy	NOUN
fbem-13620	368	3	(	(	PUNCT
fbem-13620	368	4	modern	modern	ADJ
fbem-13620	368	5	property	property	NOUN
fbem-13620	368	6	second	second	ADJ
fbem-13620	368	7	half	half	NOUN
fbem-13620	368	8	monthly),2008(11):26	monthly),2008(11):26	NOUN
fbem-13620	368	9	-	-	PUNCT
fbem-13620	368	10	27	27	NUM
fbem-13620	368	11	.	.	PUNCT
fbem-13620	369	1	ye	ye	PRON
fbem-13620	369	2	shaoqun	shaoqun	PROPN
fbem-13620	369	3	,	,	PUNCT
fbem-13620	369	4	"	"	PUNCT
fbem-13620	369	5	the	the	DET
fbem-13620	369	6	implications	implication	NOUN
fbem-13620	369	7	of	of	ADP
fbem-13620	369	8	taiwan	taiwan	PROPN
fbem-13620	369	9	's	's	PART
fbem-13620	369	10	unified	unified	ADJ
fbem-13620	369	11	invoice	invoice	NOUN
fbem-13620	369	12	system	system	NOUN
fbem-13620	369	13	for	for	ADP
fbem-13620	369	14	the	the	DET
fbem-13620	369	15	mainland	mainland	NOUN
fbem-13620	369	16	"	"	PUNCT
fbem-13620	369	17	,	,	PUNCT
fbem-13620	369	18	development	development	NOUN
fbem-13620	369	19	research	research	NOUN
fbem-13620	369	20	,	,	PUNCT
fbem-13620	369	21	no.8	no.8	PROPN
fbem-13620	369	22	,	,	PUNCT
fbem-13620	369	23	2009	2009	NUM
fbem-13620	369	24	.	.	PUNCT
fbem-13620	370	1	[	[	X
fbem-13620	370	2	2	2	NUM
fbem-13620	370	3	]	]	X
fbem-13620	370	4	yu	yu	PROPN
fbem-13620	370	5	dan	dan	PROPN
fbem-13620	370	6	.	.	PROPN
fbem-13620	370	7	function	function	PROPN
fbem-13620	370	8	theory	theory	NOUN
fbem-13620	370	9	of	of	ADP
fbem-13620	370	10	invoice	invoice	NOUN
fbem-13620	371	1	[	[	X
fbem-13620	371	2	d	d	X
fbem-13620	371	3	]	]	X
fbem-13620	371	4	.	.	PUNCT
fbem-13620	372	1	shanghai	shanghai	PROPN
fbem-13620	372	2	:	:	PUNCT
fbem-13620	372	3	shanghai	shanghai	PROPN
fbem-13620	372	4	university	university	PROPN
fbem-13620	372	5	of	of	ADP
fbem-13620	372	6	finance	finance	NOUN
fbem-13620	372	7	and	and	CCONJ
fbem-13620	372	8	economics,2013	economics,2013	PROPN
fbem-13620	372	9	.	.	PUNCT
fbem-13620	373	1	[	[	X
fbem-13620	373	2	3	3	NUM
fbem-13620	373	3	]	]	X
fbem-13620	373	4	yu	yu	PROPN
fbem-13620	373	5	dan	dan	PROPN
fbem-13620	373	6	.	.	PROPN
fbem-13620	373	7	theory	theory	NOUN
fbem-13620	373	8	of	of	ADP
fbem-13620	373	9	invoices	invoice	NOUN
fbem-13620	373	10	is	be	AUX
fbem-13620	373	11	the	the	DET
fbem-13620	373	12	alienation	alienation	NOUN
fbem-13620	373	13	of	of	ADP
fbem-13620	373	14	[	[	X
fbem-13620	373	15	j	j	X
fbem-13620	373	16	]	]	X
fbem-13620	373	17	.	.	PUNCT
fbem-13620	373	18	journal	journal	PROPN
fbem-13620	373	19	of	of	ADP
fbem-13620	373	20	modern	modern	ADJ
fbem-13620	373	21	finance	finance	NOUN
fbem-13620	373	22	and	and	CCONJ
fbem-13620	373	23	economics	economic	NOUN
fbem-13620	373	24	(	(	PUNCT
fbem-13620	373	25	journal	journal	PROPN
fbem-13620	373	26	of	of	ADP
fbem-13620	373	27	tianjin	tianjin	PROPN
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fbem-13620	373	29	of	of	ADP
fbem-13620	373	30	finance	finance	NOUN
fbem-13620	373	31	and	and	CCONJ
fbem-13620	373	32	economics	economic	NOUN
fbem-13620	373	33	)	)	PUNCT
fbem-13620	373	34	,	,	PUNCT
fbem-13620	373	35	2011	2011	NUM
fbem-13620	373	36	,	,	PUNCT
fbem-13620	373	37	31	31	NUM
fbem-13620	373	38	(	(	PUNCT
fbem-13620	373	39	12	12	NUM
fbem-13620	373	40	)	)	PUNCT
fbem-13620	373	41	:	:	PUNCT
fbem-13620	373	42	4046	4046	NUM
fbem-13620	373	43	+	+	CCONJ
fbem-13620	373	44	58	58	NUM
fbem-13620	373	45	.	.	PUNCT
fbem-13620	374	1	doi	doi	NOUN
fbem-13620	374	2	:	:	PUNCT
fbem-13620	374	3	10.19559	10.19559	NUM
fbem-13620	374	4	/	/	SYM
fbem-13620	374	5	j.carol	j.carol	PROPN
fbem-13620	374	6	carroll	carroll	PROPN
fbem-13620	374	7	nki	nki	PROPN
fbem-13620	374	8	.	.	PROPN
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fbem-13620	375	2	-	-	PUNCT
fbem-13620	375	3	1387.2011.12.006	1387.2011.12.006	NUM
fbem-13620	375	4	.	.	PUNCT
fbem-13620	376	1	[	[	X
fbem-13620	376	2	4	4	NUM
fbem-13620	376	3	]	]	X
fbem-13620	376	4	liu	liu	PROPN
fbem-13620	376	5	jianwen	jianwen	NOUN
fbem-13620	376	6	.	.	PUNCT
fbem-13620	377	1	on	on	ADP
fbem-13620	377	2	the	the	DET
fbem-13620	377	3	application	application	NOUN
fbem-13620	377	4	of	of	ADP
fbem-13620	377	5	the	the	DET
fbem-13620	377	6	administrative	administrative	ADJ
fbem-13620	377	7	permission	permission	NOUN
fbem-13620	377	8	law	law	NOUN
fbem-13620	377	9	in	in	ADP
fbem-13620	377	10	tax	tax	NOUN
fbem-13620	377	11	collection	collection	NOUN
fbem-13620	377	12	and	and	CCONJ
fbem-13620	377	13	administration	administration	NOUN
fbem-13620	378	1	[	[	X
fbem-13620	378	2	j	j	X
fbem-13620	378	3	]	]	X
fbem-13620	378	4	.	.	PUNCT
fbem-13620	379	1	tax	tax	NOUN
fbem-13620	379	2	research,2004(5):25	research,2004(5):25	PROPN
fbem-13620	379	3	-	-	PUNCT
fbem-13620	379	4	33	33	NUM
fbem-13620	380	1	[	[	X
fbem-13620	380	2	5	5	NUM
fbem-13620	380	3	]	]	X
fbem-13620	380	4	gao	gao	PROPN
fbem-13620	380	5	xianzhou	xianzhou	PROPN
fbem-13620	380	6	:	:	PUNCT
fbem-13620	380	7	the	the	DET
fbem-13620	380	8	history	history	NOUN
fbem-13620	380	9	of	of	ADP
fbem-13620	380	10	chinese	chinese	PROPN
fbem-13620	380	11	invoicing	invoice	VERB
fbem-13620	380	12	an	an	DET
fbem-13620	380	13	exploration	exploration	NOUN
fbem-13620	380	14	of	of	ADP
fbem-13620	380	15	the	the	DET
fbem-13620	380	16	origin	origin	NOUN
fbem-13620	380	17	and	and	CCONJ
fbem-13620	380	18	flow	flow	NOUN
fbem-13620	380	19	of	of	ADP
fbem-13620	380	20	invoices	invoice	NOUN
fbem-13620	380	21	,	,	PUNCT
fbem-13620	380	22	china	china	PROPN
fbem-13620	380	23	tax	tax	PROPN
fbem-13620	380	24	press	press	NOUN
fbem-13620	380	25	,	,	PUNCT
fbem-13620	380	26	2010	2010	NUM
fbem-13620	380	27	,	,	PUNCT
fbem-13620	381	1	p.	p.	NOUN
fbem-13620	381	2	107	107	NUM
fbem-13620	381	3	.	.	PUNCT
fbem-13620	382	1	[	[	X
fbem-13620	382	2	6	6	NUM
fbem-13620	382	3	]	]	PUNCT
fbem-13620	382	4	ma	ma	PROPN
fbem-13620	382	5	yuan	yuan	PROPN
fbem-13620	382	6	,	,	PUNCT
fbem-13620	382	7	hui	hui	PROPN
fbem-13620	382	8	huming	huming	PROPN
fbem-13620	382	9	,	,	PUNCT
fbem-13620	382	10	new	new	ADJ
fbem-13620	382	11	interpretation	interpretation	NOUN
fbem-13620	382	12	and	and	CCONJ
fbem-13620	382	13	interpretation	interpretation	NOUN
fbem-13620	382	14	of	of	ADP
fbem-13620	382	15	tax	tax	NOUN
fbem-13620	382	16	collection	collection	NOUN
fbem-13620	382	17	and	and	CCONJ
fbem-13620	382	18	administration	administration	NOUN
fbem-13620	382	19	law	law	NOUN
fbem-13620	382	20	and	and	CCONJ
fbem-13620	382	21	supporting	support	VERB
fbem-13620	382	22	regulations	regulation	NOUN
fbem-13620	382	23	,	,	PUNCT
fbem-13620	382	24	people	people	NOUN
fbem-13620	382	25	's	's	PART
fbem-13620	382	26	court	court	NOUN
fbem-13620	382	27	publishing	publishing	PROPN
fbem-13620	382	28	house	house	PROPN
fbem-13620	382	29	,	,	PUNCT
fbem-13620	382	30	2003	2003	NUM
fbem-13620	382	31	,	,	PUNCT
fbem-13620	382	32	p.	p.	NOUN
fbem-13620	382	33	79	79	NUM
fbem-13620	382	34	.	.	PUNCT
fbem-13620	383	1	[	[	X
fbem-13620	383	2	7	7	X
fbem-13620	383	3	]	]	X
fbem-13620	383	4	lai	lai	PROPN
fbem-13620	383	5	xianyun	xianyun	PROPN
fbem-13620	383	6	,	,	PUNCT
fbem-13620	383	7	practice	practice	NOUN
fbem-13620	383	8	of	of	ADP
fbem-13620	383	9	tax	tax	NOUN
fbem-13620	383	10	collection	collection	NOUN
fbem-13620	383	11	and	and	CCONJ
fbem-13620	383	12	administration	administration	NOUN
fbem-13620	383	13	,	,	PUNCT
fbem-13620	383	14	china	china	PROPN
fbem-13620	383	15	finance	finance	PROPN
fbem-13620	383	16	and	and	CCONJ
fbem-13620	383	17	economics	economic	NOUN
fbem-13620	383	18	press	press	NOUN
fbem-13620	383	19	,	,	PUNCT
fbem-13620	383	20	2008	2008	NUM
fbem-13620	383	21	,	,	PUNCT
fbem-13620	383	22	p.	p.	NOUN
fbem-13620	383	23	279	279	NUM
fbem-13620	383	24	.	.	PUNCT
fbem-13620	384	1	[	[	X
fbem-13620	384	2	8	8	NUM
fbem-13620	384	3	]	]	X
fbem-13620	384	4	liu	liu	PROPN
fbem-13620	384	5	jing	jing	PROPN
fbem-13620	384	6	.	.	PUNCT
fbem-13620	385	1	on	on	ADP
fbem-13620	385	2	the	the	DET
fbem-13620	385	3	essence	essence	NOUN
fbem-13620	385	4	of	of	ADP
fbem-13620	385	5	tax	tax	NOUN
fbem-13620	385	6	legal	legal	ADJ
fbem-13620	385	7	relationship	relationship	NOUN
fbem-13620	385	8	[	[	X
fbem-13620	385	9	j	j	X
fbem-13620	385	10	]	]	X
fbem-13620	385	11	.	.	PUNCT
fbem-13620	386	1	taxation	taxation	NOUN
fbem-13620	386	2	and	and	CCONJ
fbem-13620	386	3	economics	economic	NOUN
fbem-13620	386	4	(	(	PUNCT
fbem-13620	386	5	journal	journal	NOUN
fbem-13620	386	6	of	of	ADP
fbem-13620	386	7	changchun	changchun	PROPN
fbem-13620	386	8	taxation	taxation	PROPN
fbem-13620	386	9	institute	institute	PROPN
fbem-13620	386	10	)	)	PUNCT
fbem-13620	386	11	,	,	PUNCT
fbem-13620	386	12	2001(06):8	2001(06):8	NUM
fbem-13620	386	13	-	-	SYM
fbem-13620	386	14	10	10	NUM
fbem-13620	386	15	.	.	PUNCT
fbem-13620	387	1	[	[	X
fbem-13620	387	2	9	9	NUM
fbem-13620	387	3	]	]	X
fbem-13620	387	4	yu	yu	PROPN
fbem-13620	387	5	dan	dan	PROPN
fbem-13620	387	6	.	.	PROPN
fbem-13620	387	7	research	research	PROPN
fbem-13620	387	8	on	on	ADP
fbem-13620	387	9	the	the	DET
fbem-13620	387	10	rationality	rationality	NOUN
fbem-13620	387	11	of	of	ADP
fbem-13620	387	12	invoice	invoice	NOUN
fbem-13620	387	13	supervision	supervision	NOUN
fbem-13620	387	14	legal	legal	ADJ
fbem-13620	387	15	system	system	NOUN
fbem-13620	387	16	design	design	NOUN
fbem-13620	387	17	[	[	X
fbem-13620	387	18	j	j	X
fbem-13620	387	19	]	]	X
fbem-13620	387	20	.	.	PUNCT
fbem-13620	388	1	journal	journal	PROPN
fbem-13620	388	2	of	of	ADP
fbem-13620	388	3	gansu	gansu	PROPN
fbem-13620	388	4	university	university	PROPN
fbem-13620	388	5	of	of	ADP
fbem-13620	388	6	political	political	ADJ
fbem-13620	388	7	science	science	NOUN
fbem-13620	388	8	and	and	CCONJ
fbem-13620	388	9	law,2015(06):8696	law,2015(06):8696	NOUN
fbem-13620	388	10	.	.	PUNCT
fbem-13620	389	1	[	[	X
fbem-13620	389	2	10	10	NUM
fbem-13620	389	3	]	]	X
fbem-13620	389	4	liu	liu	PROPN
fbem-13620	389	5	jianwen	jianwen	NOUN
fbem-13620	389	6	,	,	PUNCT
fbem-13620	389	7	tax	tax	NOUN
fbem-13620	389	8	administration	administration	NOUN
fbem-13620	389	9	law	law	NOUN
fbem-13620	389	10	,	,	PUNCT
fbem-13620	389	11	wuhan	wuhan	PROPN
fbem-13620	389	12	university	university	PROPN
fbem-13620	389	13	press	press	NOUN
fbem-13620	389	14	,	,	PUNCT
fbem-13620	389	15	2003	2003	NUM
fbem-13620	389	16	,	,	PUNCT
fbem-13620	389	17	p.	p.	NOUN
fbem-13620	389	18	97	97	NUM
fbem-13620	389	19	.	.	PUNCT
fbem-13620	390	1	[	[	X
fbem-13620	390	2	11	11	NUM
fbem-13620	390	3	]	]	PUNCT
fbem-13620	391	1	[	[	X
fbem-13620	391	2	chen	chen	PROPN
fbem-13620	391	3	bing	bing	PROPN
fbem-13620	391	4	,	,	PUNCT
fbem-13620	391	5	cheng	cheng	PROPN
fbem-13620	391	6	qian	qian	PROPN
fbem-13620	391	7	.	.	PUNCT
fbem-13620	392	1	interpretation	interpretation	NOUN
fbem-13620	392	2	of	of	ADP
fbem-13620	392	3	tax	tax	NOUN
fbem-13620	392	4	collection	collection	NOUN
fbem-13620	392	5	and	and	CCONJ
fbem-13620	392	6	administration	administration	NOUN
fbem-13620	392	7	of	of	ADP
fbem-13620	392	8	online	online	ADJ
fbem-13620	392	9	transactions	transaction	NOUN
fbem-13620	392	10	under	under	ADP
fbem-13620	392	11	the	the	DET
fbem-13620	392	12	revision	revision	NOUN
fbem-13620	392	13	of	of	ADP
fbem-13620	392	14	the	the	DET
fbem-13620	392	15	tax	tax	NOUN
fbem-13620	392	16	collection	collection	NOUN
fbem-13620	392	17	and	and	CCONJ
fbem-13620	392	18	administration	administration	NOUN
fbem-13620	392	19	law	law	NOUN
fbem-13620	392	20	-focusing	-focusing	NOUN
fbem-13620	392	21	on	on	ADP
fbem-13620	392	22	thirdparty	thirdparty	NOUN
fbem-13620	392	23	platform	platform	NOUN
fbem-13620	392	24	control	control	NOUN
fbem-13620	393	1	[	[	X
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fbem-13620	393	3	]	]	X
fbem-13620	393	4	.	.	PUNCT
fbem-13620	393	5	]	]	PUNCT
fbem-13620	394	1	journal	journal	PROPN
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fbem-13620	394	8	economics	economic	NOUN
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fbem-13620	394	11	(	(	PUNCT
fbem-13620	394	12	4	4	NUM
fbem-13620	394	13	)	)	PUNCT
fbem-13620	394	14	:	:	PUNCT
fbem-13620	394	15	101112	101112	NUM
fbem-13620	394	16	.	.	PUNCT
fbem-13620	395	1	doi	doi	NOUN
fbem-13620	395	2	:	:	PUNCT
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fbem-13620	395	5	.	.	PUNCT
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fbem-13620	396	2	.	.	PUNCT
fbem-13620	397	1	[	[	X
fbem-13620	397	2	12	12	NUM
fbem-13620	397	3	]	]	X
fbem-13620	397	4	peng	peng	PROPN
fbem-13620	397	5	minjiao	minjiao	PROPN
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fbem-13620	397	7	fang	fang	PROPN
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fbem-13620	397	9	,	,	PUNCT
fbem-13620	397	10	wang	wang	PROPN
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fbem-13620	397	12	.	.	PROPN
fbem-13620	397	13	game	game	NOUN
fbem-13620	397	14	theory	theory	NOUN
fbem-13620	397	15	under	under	ADP
fbem-13620	397	16	the	the	DET
fbem-13620	397	17	perspective	perspective	NOUN
fbem-13620	397	18	of	of	ADP
fbem-13620	397	19	hotline	hotline	ADJ
fbem-13620	397	20	main	main	ADJ
fbem-13620	397	21	body	body	NOUN
fbem-13620	397	22	behavior	behavior	NOUN
fbem-13620	397	23	research	research	NOUN
fbem-13620	397	24	[	[	X
fbem-13620	397	25	j	j	X
fbem-13620	397	26	]	]	X
fbem-13620	397	27	.	.	PUNCT
fbem-13620	398	1	journal	journal	PROPN
fbem-13620	398	2	of	of	ADP
fbem-13620	398	3	tax	tax	NOUN
fbem-13620	398	4	research	research	NOUN
fbem-13620	398	5	,	,	PUNCT
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fbem-13620	398	7	(	(	PUNCT
fbem-13620	398	8	8)	8)	NUM
fbem-13620	398	9	:	:	SYM
fbem-13620	398	10	89	89	NUM
fbem-13620	398	11	-	-	SYM
fbem-13620	398	12	97	97	NUM
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fbem-13620	399	1	the	the	DET
fbem-13620	399	2	doi	doi	NOUN
fbem-13620	399	3	:	:	PUNCT
fbem-13620	399	4	10.19376	10.19376	NUM
fbem-13620	399	5	/	/	SYM
fbem-13620	399	6	j.cnki.jsufe	j.cnki.jsufe	PROPN
fbem-13620	399	7	11	11	NUM
fbem-13620	399	8	-	-	SYM
fbem-13620	399	9	1011	1011	NUM
fbem-13620	399	10	/	/	SYM
fbem-13620	399	11	f	f	PROPN
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fbem-13620	399	13	.	.	PUNCT
fbem-13620	400	1	[	[	X
fbem-13620	400	2	13	13	NUM
fbem-13620	400	3	]	]	X
fbem-13620	400	4	zhang	zhang	PROPN
fbem-13620	400	5	hongqin	hongqin	PROPN
fbem-13620	400	6	.	.	PUNCT
fbem-13620	401	1	original	original	ADJ
fbem-13620	401	2	documents	document	NOUN
fbem-13620	401	3	electronically	electronically	ADV
fbem-13620	401	4	trend	trend	NOUN
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fbem-13620	401	6	[	[	X
fbem-13620	401	7	j	j	X
fbem-13620	401	8	]	]	X
fbem-13620	401	9	.	.	PUNCT
fbem-13620	402	1	journal	journal	PROPN
fbem-13620	402	2	of	of	ADP
fbem-13620	402	3	accounting	accounting	NOUN
fbem-13620	402	4	,	,	PUNCT
fbem-13620	402	5	2010	2010	NUM
fbem-13620	402	6	(	(	PUNCT
fbem-13620	402	7	31	31	NUM
fbem-13620	402	8	)	)	PUNCT
fbem-13620	402	9	:	:	PUNCT
fbem-13620	402	10	149150	149150	NUM
fbem-13620	402	11	.	.	PUNCT
fbem-13620	403	1	doi	doi	NOUN
fbem-13620	403	2	:	:	PUNCT
fbem-13620	403	3	10.16144	10.16144	NUM
fbem-13620	403	4	/	/	SYM
fbem-13620	403	5	j.cnki.jsufe	j.cnki.jsufe	PROPN
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fbem-13620	403	7	-	-	PUNCT
fbem-13620	403	8	8072.2010.31.036	8072.2010.31.036	PROPN
fbem-13620	403	9	.	.	PUNCT
fbem-13620	404	1	[	[	X
fbem-13620	404	2	14	14	NUM
fbem-13620	404	3	]	]	X
fbem-13620	404	4	guo	guo	PROPN
fbem-13620	404	5	lei	lei	PROPN
fbem-13620	404	6	,	,	PUNCT
fbem-13620	404	7	bao	bao	PROPN
fbem-13620	404	8	nan	nan	PROPN
fbem-13620	404	9	.	.	PUNCT
fbem-13620	405	1	development	development	NOUN
fbem-13620	405	2	analysis	analysis	NOUN
fbem-13620	405	3	of	of	ADP
fbem-13620	405	4	electronic	electronic	ADJ
fbem-13620	405	5	invoice	invoice	NOUN
fbem-13620	406	1	[	[	X
fbem-13620	406	2	j	j	X
fbem-13620	406	3	]	]	X
fbem-13620	406	4	.	.	PUNCT
fbem-13620	407	1	finance	finance	NOUN
fbem-13620	407	2	and	and	CCONJ
fbem-13620	407	3	accounting,2012(06):62	accounting,2012(06):62	PROPN
fbem-13620	407	4	-	-	SYM
fbem-13620	407	5	63	63	NUM
fbem-13620	407	6	.	.	PUNCT
fbem-13620	408	1	(	(	PUNCT
fbem-13620	408	2	in	in	ADP
fbem-13620	408	3	chinese	chinese	PROPN
fbem-13620	408	4	)	)	PUNCT
fbem-13620	409	1	[	[	X
fbem-13620	409	2	15	15	NUM
fbem-13620	409	3	]	]	X
fbem-13620	409	4	li	li	PROPN
fbem-13620	409	5	bengui	bengui	PROPN
fbem-13620	409	6	.	.	PUNCT
fbem-13620	410	1	build	build	VERB
fbem-13620	410	2	our	our	PRON
fbem-13620	410	3	electronic	electronic	ADJ
fbem-13620	410	4	invoice	invoice	NOUN
fbem-13620	410	5	exchange	exchange	NOUN
fbem-13620	410	6	center	center	NOUN
fbem-13620	410	7	and	and	CCONJ
fbem-13620	410	8	electronic	electronic	ADJ
fbem-13620	410	9	invoice	invoice	NOUN
fbem-13620	410	10	system	system	NOUN
fbem-13620	411	1	[	[	X
fbem-13620	411	2	j	j	X
fbem-13620	411	3	]	]	X
fbem-13620	411	4	.	.	PUNCT
fbem-13620	412	1	the	the	DET
fbem-13620	412	2	idea	idea	NOUN
fbem-13620	412	3	of	of	ADP
fbem-13620	412	4	international	international	ADJ
fbem-13620	412	5	tax	tax	NOUN
fbem-13620	412	6	,	,	PUNCT
fbem-13620	412	7	2014	2014	NUM
fbem-13620	412	8	(	(	PUNCT
fbem-13620	412	9	11	11	NUM
fbem-13620	412	10	)	)	PUNCT
fbem-13620	412	11	:	:	PUNCT
fbem-13620	412	12	69	69	NUM
fbem-13620	412	13	-	-	SYM
fbem-13620	412	14	71	71	NUM
fbem-13620	412	15	.	.	PUNCT
fbem-13620	413	1	the	the	DET
fbem-13620	413	2	doi	doi	NOUN
fbem-13620	413	3	:	:	PUNCT
fbem-13620	413	4	10.19376	10.19376	NUM
fbem-13620	413	5	/	/	SYM
fbem-13620	413	6	j.cnki.jsufe	j.cnki.jsufe	PROPN
fbem-13620	413	7	cn10	cn10	PROPN
fbem-13620	413	8	-	-	PROPN
fbem-13620	413	9	1142	1142	NUM
fbem-13620	413	10	/	/	SYM
fbem-13620	413	11	f	f	NOUN
fbem-13620	413	12	2014.11.017	2014.11.017	NUM
fbem-13620	413	13	.	.	PUNCT
fbem-13620	414	1	[	[	X
fbem-13620	414	2	16	16	NUM
fbem-13620	414	3	]	]	PUNCT
fbem-13620	414	4	xing	xing	PROPN
fbem-13620	414	5	rong	rong	PROPN
fbem-13620	414	6	.	.	PUNCT
fbem-13620	415	1	discussion	discussion	NOUN
fbem-13620	415	2	on	on	ADP
fbem-13620	415	3	the	the	DET
fbem-13620	415	4	realization	realization	NOUN
fbem-13620	415	5	basis	basis	NOUN
fbem-13620	415	6	of	of	ADP
fbem-13620	415	7	paperless	paperless	NOUN
fbem-13620	415	8	original	original	ADJ
fbem-13620	415	9	accounting	accounting	NOUN
fbem-13620	415	10	documents	document	NOUN
fbem-13620	416	1	[	[	X
fbem-13620	416	2	j	j	X
fbem-13620	416	3	]	]	X
fbem-13620	416	4	.	.	PUNCT
fbem-13620	417	1	modern	modern	ADJ
fbem-13620	417	2	marketing	marketing	NOUN
fbem-13620	417	3	(	(	PUNCT
fbem-13620	417	4	next	next	ADJ
fbem-13620	417	5	ten	ten	NUM
fbem-13620	417	6	-	-	PUNCT
fbem-13620	417	7	day	day	NOUN
fbem-13620	417	8	issue),2019(04):234	issue),2019(04):234	NOUN
fbem-13620	417	9	-	-	PUNCT
fbem-13620	417	10	235	235	NUM
fbem-13620	417	11	.	.	PUNCT
fbem-13620	418	1	[	[	X
fbem-13620	418	2	17	17	NUM
fbem-13620	418	3	]	]	X
fbem-13620	418	4	zhang	zhang	PROPN
fbem-13620	418	5	hui	hui	PROPN
fbem-13620	418	6	.	.	PUNCT
fbem-13620	419	1	opportunities	opportunity	NOUN
fbem-13620	419	2	and	and	CCONJ
fbem-13620	419	3	challenges	challenge	NOUN
fbem-13620	419	4	brought	bring	VERB
fbem-13620	419	5	by	by	ADP
fbem-13620	419	6	electronic	electronic	ADJ
fbem-13620	419	7	invoice	invoice	NOUN
fbem-13620	419	8	to	to	ADP
fbem-13620	419	9	financial	financial	ADJ
fbem-13620	419	10	work	work	NOUN
fbem-13620	420	1	[	[	X
fbem-13620	420	2	j	j	X
fbem-13620	420	3	]	]	X
fbem-13620	420	4	.	.	PUNCT
fbem-13620	421	1	metallurgical	metallurgical	ADJ
fbem-13620	421	2	finance	finance	NOUN
fbem-13620	421	3	and	and	CCONJ
fbem-13620	421	4	accounting,2022,41(06):4547	accounting,2022,41(06):4547	VERB
fbem-13620	421	5	+	+	PROPN
fbem-13620	421	6	51	51	NUM
fbem-13620	421	7	.	.	PUNCT
fbem-13620	422	1	[	[	X
fbem-13620	422	2	18	18	NUM
fbem-13620	422	3	]	]	X
fbem-13620	422	4	jiang	jiang	PROPN
fbem-13620	422	5	haibo	haibo	VERB
fbem-13620	422	6	,	,	PUNCT
fbem-13620	422	7	guo	guo	PROPN
fbem-13620	422	8	quanliang	quanliang	PROPN
fbem-13620	422	9	,	,	PUNCT
fbem-13620	422	10	li	li	PROPN
fbem-13620	422	11	ke	ke	PROPN
fbem-13620	422	12	,	,	PUNCT
fbem-13620	422	13	et	et	PROPN
fbem-13620	422	14	al	al	PROPN
fbem-13620	422	15	.	.	PUNCT
fbem-13620	423	1	[	[	X
fbem-13620	423	2	j	j	X
fbem-13620	423	3	]	]	X
fbem-13620	423	4	.	.	PUNCT
fbem-13620	424	1	journal	journal	PROPN
fbem-13620	424	2	of	of	ADP
fbem-13620	424	3	shallow	shallow	NOUN
fbem-13620	424	4	of	of	ADP
fbem-13620	424	5	radio	radio	NOUN
fbem-13620	424	6	,	,	PUNCT
fbem-13620	424	7	film	film	NOUN
fbem-13620	424	8	and	and	CCONJ
fbem-13620	424	9	television	television	NOUN
fbem-13620	424	10	industry	industry	NOUN
fbem-13620	424	11	invoice	invoice	NOUN
fbem-13620	424	12	electronically	electronically	ADV
fbem-13620	424	13	cable	cable	NOUN
fbem-13620	424	14	technology	technology	NOUN
fbem-13620	424	15	,	,	PUNCT
fbem-13620	424	16	2019	2019	NUM
fbem-13620	424	17	(	(	PUNCT
fbem-13620	424	18	7	7	NUM
fbem-13620	424	19	)	)	PUNCT
fbem-13620	424	20	:	:	PUNCT
fbem-13620	424	21	85	85	NUM
fbem-13620	424	22	-	-	SYM
fbem-13620	424	23	86	86	NUM
fbem-13620	425	1	+	+	NUM
fbem-13620	425	2	90	90	NUM
fbem-13620	425	3	.	.	PUNCT
fbem-13620	425	4	doi	doi	NOUN
fbem-13620	425	5	:	:	PUNCT
fbem-13620	425	6	10.16045	10.16045	NUM
fbem-13620	425	7	/	/	SYM
fbem-13620	425	8	j.cnki.jsufe	j.cnki.jsufe	PROPN
fbem-13620	425	9	.	.	NOUN
fbem-13620	425	10	2019.07.023	2019.07.023	NUM
fbem-13620	425	11	.	.	PUNCT
fbem-13620	426	1	[	[	X
fbem-13620	426	2	19	19	NUM
fbem-13620	426	3	]	]	PUNCT
fbem-13620	426	4	yin	yin	PROPN
fbem-13620	426	5	shiyao	shiyao	PROPN
fbem-13620	426	6	.	.	PUNCT
fbem-13620	427	1	research	research	NOUN
fbem-13620	427	2	on	on	ADP
fbem-13620	427	3	promotion	promotion	NOUN
fbem-13620	427	4	and	and	CCONJ
fbem-13620	427	5	application	application	NOUN
fbem-13620	427	6	of	of	ADP
fbem-13620	427	7	einvoice	einvoice	NOUN
fbem-13620	427	8	under	under	ADP
fbem-13620	427	9	the	the	DET
fbem-13620	427	10	background	background	NOUN
fbem-13620	427	11	of	of	ADP
fbem-13620	427	12	"	"	PUNCT
fbem-13620	427	13	internet	internet	NOUN
fbem-13620	427	14	plus	plus	CCONJ
fbem-13620	427	15	"	"	PUNCT
fbem-13620	427	16	[	[	X
fbem-13620	427	17	j	j	X
fbem-13620	427	18	]	]	X
fbem-13620	427	19	.	.	PUNCT
fbem-13620	428	1	china	china	PROPN
fbem-13620	428	2	,	,	PUNCT
fbem-13620	428	3	2022	2022	NUM
fbem-13620	428	4	(	(	PUNCT
fbem-13620	428	5	20	20	NUM
fbem-13620	428	6	)	)	PUNCT
fbem-13620	428	7	:	:	PUNCT
fbem-13620	428	8	179182	179182	NUM
fbem-13620	428	9	.	.	PUNCT
fbem-13620	429	1	doi	doi	NOUN
fbem-13620	429	2	:	:	PUNCT
fbem-13620	429	3	10.13939	10.13939	NUM
fbem-13620	429	4	/	/	SYM
fbem-13620	429	5	j.cnki.jsufe	j.cnki.jsufe	PROPN
fbem-13620	429	6	zgsc	zgsc	NOUN
fbem-13620	429	7	.	.	PUNCT
fbem-13620	430	1	2022.20.179	2022.20.179	NOUN
fbem-13620	430	2	.	.	PUNCT
fbem-13620	431	1	[	[	X
fbem-13620	431	2	20	20	NUM
fbem-13620	431	3	]	]	PUNCT
fbem-13620	431	4	jiang	jiang	PROPN
fbem-13620	431	5	haibo	haibo	VERB
fbem-13620	431	6	,	,	PUNCT
fbem-13620	431	7	guo	guo	PROPN
fbem-13620	431	8	quanliang	quanliang	PROPN
fbem-13620	431	9	,	,	PUNCT
fbem-13620	431	10	li	li	PROPN
fbem-13620	431	11	ke	ke	PROPN
fbem-13620	431	12	et	et	PROPN
fbem-13620	431	13	al	al	PROPN
fbem-13620	431	14	.	.	PUNCT
fbem-13620	432	1	[	[	X
fbem-13620	432	2	j	j	X
fbem-13620	432	3	]	]	X
fbem-13620	432	4	.	.	PUNCT
fbem-13620	433	1	journal	journal	PROPN
fbem-13620	433	2	of	of	ADP
fbem-13620	433	3	shallow	shallow	NOUN
fbem-13620	433	4	of	of	ADP
fbem-13620	433	5	radio	radio	NOUN
fbem-13620	433	6	,	,	PUNCT
fbem-13620	433	7	film	film	NOUN
fbem-13620	433	8	and	and	CCONJ
fbem-13620	433	9	television	television	NOUN
fbem-13620	433	10	industry	industry	NOUN
fbem-13620	433	11	invoice	invoice	NOUN
fbem-13620	433	12	electronically	electronically	ADV
fbem-13620	433	13	cable	cable	NOUN
fbem-13620	433	14	technology	technology	NOUN
fbem-13620	433	15	,	,	PUNCT
fbem-13620	433	16	2019	2019	NUM
fbem-13620	433	17	(	(	PUNCT
fbem-13620	433	18	7	7	NUM
fbem-13620	433	19	)	)	PUNCT
fbem-13620	433	20	:	:	PUNCT
fbem-13620	433	21	85	85	NUM
fbem-13620	433	22	-	-	SYM
fbem-13620	433	23	86	86	NUM
fbem-13620	434	1	+	+	NUM
fbem-13620	434	2	90	90	NUM
fbem-13620	434	3	.	.	PUNCT
fbem-13620	434	4	doi	doi	NOUN
fbem-13620	434	5	:	:	PUNCT
fbem-13620	434	6	10.16045	10.16045	NUM
fbem-13620	434	7	/	/	SYM
fbem-13620	434	8	j.cnki.jsufe	j.cnki.jsufe	PROPN
fbem-13620	434	9	.	.	NOUN
fbem-13620	434	10	2019.07.023	2019.07.023	NUM
fbem-13620	434	11	.	.	PUNCT
fbem-13620	435	1	[	[	X
fbem-13620	435	2	21	21	NUM
fbem-13620	435	3	]	]	X
fbem-13620	435	4	huang	huang	PROPN
fbem-13620	435	5	gang	gang	PROPN
fbem-13620	435	6	.	.	PUNCT
fbem-13620	436	1	analysis	analysis	NOUN
fbem-13620	436	2	on	on	ADP
fbem-13620	436	3	paperless	paperless	ADJ
fbem-13620	436	4	electronic	electronic	ADJ
fbem-13620	436	5	invoice	invoice	NOUN
fbem-13620	436	6	reimbursement	reimbursement	NOUN
fbem-13620	437	1	[	[	X
fbem-13620	437	2	j	j	X
fbem-13620	437	3	]	]	X
fbem-13620	437	4	.	.	PUNCT
fbem-13620	438	1	china	china	PROPN
fbem-13620	438	2	chief	chief	PROPN
fbem-13620	438	3	accountant,2021(09):109	accountant,2021(09):109	PROPN
fbem-13620	438	4	-	-	PUNCT
fbem-13620	438	5	111	111	NUM
fbem-13620	438	6	.	.	PUNCT
fbem-13620	439	1	(	(	PUNCT
fbem-13620	439	2	in	in	ADP
fbem-13620	439	3	chinese	chinese	PROPN
fbem-13620	439	4	)	)	PUNCT
fbem-13620	440	1	[	[	X
fbem-13620	440	2	22	22	NUM
fbem-13620	440	3	]	]	PUNCT
fbem-13620	440	4	xu	xu	PROPN
fbem-13620	441	1	yani	yani	PROPN
fbem-13620	441	2	.	.	PUNCT
fbem-13620	442	1	discussion	discussion	NOUN
fbem-13620	442	2	on	on	ADP
fbem-13620	442	3	the	the	DET
fbem-13620	442	4	influence	influence	NOUN
fbem-13620	442	5	of	of	ADP
fbem-13620	442	6	electronic	electronic	ADJ
fbem-13620	442	7	invoice	invoice	NOUN
fbem-13620	442	8	on	on	ADP
fbem-13620	442	9	enterprise	enterprise	NOUN
fbem-13620	442	10	financial	financial	ADJ
fbem-13620	442	11	management	management	NOUN
fbem-13620	442	12	and	and	CCONJ
fbem-13620	442	13	countermeasures	countermeasure	VERB
fbem-13620	443	1	[	[	X
fbem-13620	443	2	j	j	X
fbem-13620	443	3	]	]	X
fbem-13620	443	4	.	.	PUNCT
fbem-13620	444	1	accounting	account	VERB
fbem-13620	444	2	of	of	ADP
fbem-13620	444	3	township	township	NOUN
fbem-13620	444	4	enterprises	enterprise	NOUN
fbem-13620	444	5	in	in	ADP
fbem-13620	444	6	china,2022(09):169171	china,2022(09):169171	NOUN
fbem-13620	444	7	.	.	PUNCT
fbem-13620	445	1	[	[	X
fbem-13620	445	2	23	23	NUM
fbem-13620	445	3	]	]	X
fbem-13620	445	4	li	li	PROPN
fbem-13620	445	5	yue	yue	PROPN
fbem-13620	445	6	.	.	PUNCT
fbem-13620	445	7	discussion	discussion	NOUN
fbem-13620	445	8	on	on	ADP
fbem-13620	445	9	the	the	DET
fbem-13620	445	10	influence	influence	NOUN
fbem-13620	445	11	of	of	ADP
fbem-13620	445	12	electronic	electronic	ADJ
fbem-13620	445	13	invoice	invoice	NOUN
fbem-13620	445	14	on	on	ADP
fbem-13620	445	15	financial	financial	ADJ
fbem-13620	445	16	reimbursement	reimbursement	NOUN
fbem-13620	445	17	of	of	ADP
fbem-13620	445	18	public	public	ADJ
fbem-13620	445	19	institutions	institution	NOUN
fbem-13620	446	1	[	[	X
fbem-13620	446	2	j	j	X
fbem-13620	446	3	]	]	X
fbem-13620	446	4	.	.	PUNCT
fbem-13620	447	1	modern	modern	ADJ
fbem-13620	447	2	enterprise,2022(09):150151	enterprise,2022(09):150151	NOUN
fbem-13620	447	3	.	.	PUNCT
fbem-13620	448	1	[	[	X
fbem-13620	448	2	24	24	NUM
fbem-13620	448	3	]	]	X
fbem-13620	448	4	zhou	zhou	PROPN
fbem-13620	448	5	zhibo	zhibo	PROPN
fbem-13620	448	6	,	,	PUNCT
fbem-13620	448	7	ma	ma	PROPN
fbem-13620	448	8	jingwei	jingwei	PROPN
fbem-13620	448	9	,	,	PUNCT
fbem-13620	448	10	zhou	zhou	PROPN
fbem-13620	448	11	shiqi	shiqi	PROPN
fbem-13620	448	12	.	.	PUNCT
fbem-13620	449	1	electronic	electronic	ADJ
fbem-13620	449	2	reform	reform	NOUN
fbem-13620	449	3	of	of	ADP
fbem-13620	449	4	value	value	NOUN
fbem-13620	449	5	-	-	PUNCT
fbem-13620	449	6	added	add	VERB
fbem-13620	449	7	tax	tax	NOUN
fbem-13620	449	8	special	special	ADJ
fbem-13620	449	9	invoice	invoice	NOUN
fbem-13620	449	10	:	:	PUNCT
fbem-13620	449	11	background	background	NOUN
fbem-13620	449	12	,	,	PUNCT
fbem-13620	449	13	challenges	challenge	NOUN
fbem-13620	449	14	and	and	CCONJ
fbem-13620	449	15	countermeasures	countermeasure	NOUN
fbem-13620	449	16	[	[	PUNCT
fbem-13620	449	17	j].taxation	j].taxation	NOUN
fbem-13620	449	18	and	and	CCONJ
fbem-13620	449	19	economics,2022(04):43	economics,2022(04):43	NOUN
fbem-13620	449	20	-	-	PUNCT
fbem-13620	449	21	48	48	NUM
fbem-13620	449	22	.	.	PUNCT
fbem-13620	450	1	[	[	X
fbem-13620	450	2	25	25	NUM
fbem-13620	450	3	]	]	X
fbem-13620	450	4	liu	liu	PROPN
fbem-13620	450	5	feng	feng	PROPN
fbem-13620	450	6	.	.	PUNCT
fbem-13620	451	1	analysis	analysis	NOUN
fbem-13620	451	2	and	and	CCONJ
fbem-13620	451	3	application	application	NOUN
fbem-13620	451	4	suggestions	suggestion	NOUN
fbem-13620	451	5	of	of	ADP
fbem-13620	451	6	"	"	PUNCT
fbem-13620	451	7	internet	internet	NOUN
fbem-13620	451	8	+	+	CCONJ
fbem-13620	451	9	vat	vat	NOUN
fbem-13620	451	10	electronic	electronic	ADJ
fbem-13620	451	11	special	special	ADJ
fbem-13620	451	12	invoice	invoice	NOUN
fbem-13620	451	13	"	"	PUNCT
fbem-13620	452	1	[	[	X
fbem-13620	452	2	j	j	X
fbem-13620	452	3	]	]	X
fbem-13620	452	4	.	.	PUNCT
fbem-13620	453	1	china	china	PROPN
fbem-13620	453	2	chief	chief	ADJ
fbem-13620	453	3	accountant	accountant	NOUN
fbem-13620	453	4	,	,	PUNCT
fbem-13620	453	5	2022(04):84	2022(04):84	NUM
fbem-13620	453	6	-	-	SYM
fbem-13620	453	7	87	87	NUM
fbem-13620	453	8	.	.	PUNCT
fbem-13620	454	1	[	[	X
fbem-13620	454	2	26	26	NUM
fbem-13620	454	3	]	]	PUNCT
fbem-13620	454	4	xu	xu	PROPN
fbem-13620	454	5	delian	delian	PROPN
fbem-13620	454	6	.	.	PUNCT
fbem-13620	455	1	the	the	DET
fbem-13620	455	2	impact	impact	NOUN
fbem-13620	455	3	of	of	ADP
fbem-13620	455	4	e	e	NOUN
fbem-13620	455	5	-	-	NOUN
fbem-13620	455	6	invoice	invoice	NOUN
fbem-13620	455	7	on	on	ADP
fbem-13620	455	8	enterprise	enterprise	NOUN
fbem-13620	455	9	finance	finance	NOUN
fbem-13620	455	10	in	in	ADP
fbem-13620	455	11	the	the	DET
fbem-13620	455	12	intelligent	intelligent	ADJ
fbem-13620	455	13	era	era	NOUN
fbem-13620	456	1	[	[	X
fbem-13620	456	2	j	j	X
fbem-13620	456	3	]	]	X
fbem-13620	456	4	.	.	PUNCT
fbem-13620	457	1	business	business	NOUN
fbem-13620	457	2	accounting,2022(03):110112	accounting,2022(03):110112	PROPN
fbem-13620	457	3	.	.	PUNCT
fbem-13620	458	1	[	[	X
fbem-13620	458	2	27	27	NUM
fbem-13620	458	3	]	]	X
fbem-13620	458	4	xia	xia	PROPN
fbem-13620	458	5	xiaozhong	xiaozhong	PROPN
fbem-13620	458	6	.	.	PUNCT
fbem-13620	459	1	paperless	paperless	NOUN
fbem-13620	459	2	thinking	thinking	NOUN
fbem-13620	459	3	of	of	ADP
fbem-13620	459	4	electronic	electronic	ADJ
fbem-13620	459	5	invoice	invoice	NOUN
fbem-13620	459	6	reimbursement	reimbursement	NOUN
fbem-13620	460	1	[	[	X
fbem-13620	460	2	j	j	X
fbem-13620	460	3	]	]	X
fbem-13620	460	4	.	.	PUNCT
fbem-13620	461	1	finance	finance	NOUN
fbem-13620	461	2	and	and	CCONJ
fbem-13620	461	3	accounting	accounting	NOUN
fbem-13620	461	4	learning	learning	NOUN
fbem-13620	461	5	,	,	PUNCT
fbem-13620	461	6	2021	2021	NUM
fbem-13620	461	7	(	(	PUNCT
fbem-13620	461	8	28	28	NUM
fbem-13620	461	9	):	):	PUNCT
fbem-13620	461	10	134	134	NUM
fbem-13620	461	11	-	-	SYM
fbem-13620	461	12	136	136	NUM
fbem-13620	461	13	.	.	PUNCT