id	sid	tid	token	lemma	pos
fbem-14087	1	1	frontiers	frontier	NOUN
fbem-14087	1	2	in	in	ADP
fbem-14087	1	3	business	business	NOUN
fbem-14087	1	4	,	,	PUNCT
fbem-14087	1	5	economics	economic	NOUN
fbem-14087	1	6	and	and	CCONJ
fbem-14087	1	7	management	management	NOUN
fbem-14087	1	8	issn	issn	PROPN
fbem-14087	1	9	:	:	PUNCT
fbem-14087	1	10	2766	2766	NUM
fbem-14087	1	11	-	-	PUNCT
fbem-14087	1	12	824x	824x	NUM
fbem-14087	1	13	|	|	ADJ
fbem-14087	1	14	vol	vol	NOUN
fbem-14087	1	15	.	.	PROPN
fbem-14087	2	1	12	12	NUM
fbem-14087	2	2	,	,	PUNCT
fbem-14087	2	3	no	no	INTJ
fbem-14087	2	4	.	.	NOUN
fbem-14087	2	5	1	1	NUM
fbem-14087	2	6	,	,	PUNCT
fbem-14087	2	7	2023	2023	NUM
fbem-14087	2	8	173	173	NUM
fbem-14087	2	9	research	research	NOUN
fbem-14087	2	10	on	on	ADP
fbem-14087	2	11	the	the	DET
fbem-14087	2	12	reasons	reason	NOUN
fbem-14087	2	13	and	and	CCONJ
fbem-14087	2	14	impacts	impact	NOUN
fbem-14087	2	15	of	of	ADP
fbem-14087	2	16	the	the	DET
fbem-14087	2	17	implementation	implementation	NOUN
fbem-14087	2	18	of	of	ADP
fbem-14087	2	19	the	the	DET
fbem-14087	2	20	new	new	ADJ
fbem-14087	2	21	stamp	stamp	NOUN
fbem-14087	2	22	duty	duty	NOUN
fbem-14087	2	23	law	law	NOUN
fbem-14087	2	24	and	and	CCONJ
fbem-14087	2	25	tax	tax	NOUN
fbem-14087	2	26	rate	rate	NOUN
fbem-14087	2	27	adjustment	adjustment	NOUN
fbem-14087	2	28	yu	yu	PROPN
fbem-14087	2	29	song	song	PROPN
fbem-14087	2	30	*	*	PROPN
fbem-14087	2	31	,	,	PUNCT
fbem-14087	2	32	liu	liu	PROPN
fbem-14087	2	33	yang	yang	PROPN
fbem-14087	2	34	,	,	PUNCT
fbem-14087	2	35	chengzong	chengzong	PROPN
fbem-14087	2	36	yang	yang	PROPN
fbem-14087	2	37	,	,	PUNCT
fbem-14087	2	38	hang	hang	PROPN
fbem-14087	2	39	ran	run	VERB
fbem-14087	2	40	1	1	NUM
fbem-14087	2	41	school	school	NOUN
fbem-14087	2	42	of	of	ADP
fbem-14087	2	43	management	management	NOUN
fbem-14087	2	44	,	,	PUNCT
fbem-14087	2	45	sichuan	sichuan	PROPN
fbem-14087	2	46	university	university	PROPN
fbem-14087	2	47	of	of	ADP
fbem-14087	2	48	light	light	NOUN
fbem-14087	2	49	and	and	CCONJ
fbem-14087	2	50	chemical	chemical	NOUN
fbem-14087	2	51	technology	technology	NOUN
fbem-14087	2	52	,	,	PUNCT
fbem-14087	2	53	yibin	yibin	PROPN
fbem-14087	2	54	,	,	PUNCT
fbem-14087	2	55	china	china	PROPN
fbem-14087	2	56	*	*	PUNCT
fbem-14087	2	57	corresponding	correspond	VERB
fbem-14087	2	58	author	author	NOUN
fbem-14087	2	59	:	:	PUNCT
fbem-14087	2	60	yu	yu	PROPN
fbem-14087	2	61	song	song	NOUN
fbem-14087	2	62	(	(	PUNCT
fbem-14087	2	63	email	email	NOUN
fbem-14087	2	64	:	:	PUNCT
fbem-14087	2	65	652530056@qq.com	652530056@qq.com	NUM
fbem-14087	2	66	)	)	PUNCT
fbem-14087	2	67	abstract	abstract	NOUN
fbem-14087	2	68	:	:	PUNCT
fbem-14087	2	69	on	on	ADP
fbem-14087	2	70	june	june	PROPN
fbem-14087	2	71	10	10	NUM
fbem-14087	2	72	,	,	PUNCT
fbem-14087	2	73	2021	2021	NUM
fbem-14087	2	74	,	,	PUNCT
fbem-14087	2	75	the	the	DET
fbem-14087	2	76	standing	standing	PROPN
fbem-14087	2	77	committee	committee	PROPN
fbem-14087	2	78	of	of	ADP
fbem-14087	2	79	the	the	DET
fbem-14087	2	80	national	national	PROPN
fbem-14087	2	81	people	people	NOUN
fbem-14087	2	82	's	's	PART
fbem-14087	2	83	congress	congress	PROPN
fbem-14087	2	84	adopted	adopt	VERB
fbem-14087	2	85	the	the	DET
fbem-14087	2	86	stamp	stamp	NOUN
fbem-14087	2	87	tax	tax	NOUN
fbem-14087	2	88	law	law	NOUN
fbem-14087	2	89	of	of	ADP
fbem-14087	2	90	the	the	DET
fbem-14087	2	91	people	people	NOUN
fbem-14087	2	92	's	's	PART
fbem-14087	2	93	republic	republic	NOUN
fbem-14087	2	94	of	of	ADP
fbem-14087	2	95	china	china	PROPN
fbem-14087	2	96	,	,	PUNCT
fbem-14087	2	97	which	which	PRON
fbem-14087	2	98	was	be	AUX
fbem-14087	2	99	officially	officially	ADV
fbem-14087	2	100	implemented	implement	VERB
fbem-14087	2	101	on	on	ADP
fbem-14087	2	102	july	july	PROPN
fbem-14087	2	103	1	1	NUM
fbem-14087	2	104	,	,	PUNCT
fbem-14087	2	105	2022	2022	NUM
fbem-14087	2	106	.	.	PUNCT
fbem-14087	3	1	this	this	PRON
fbem-14087	3	2	is	be	AUX
fbem-14087	3	3	the	the	DET
fbem-14087	3	4	first	first	ADJ
fbem-14087	3	5	official	official	ADJ
fbem-14087	3	6	legal	legal	ADJ
fbem-14087	3	7	document	document	NOUN
fbem-14087	3	8	issued	issue	VERB
fbem-14087	3	9	for	for	ADP
fbem-14087	3	10	stamp	stamp	NOUN
fbem-14087	3	11	duty	duty	NOUN
fbem-14087	3	12	since	since	SCONJ
fbem-14087	3	13	the	the	DET
fbem-14087	3	14	provisional	provisional	ADJ
fbem-14087	3	15	regulations	regulation	NOUN
fbem-14087	3	16	of	of	ADP
fbem-14087	3	17	the	the	DET
fbem-14087	3	18	people	people	NOUN
fbem-14087	3	19	's	's	PART
fbem-14087	3	20	republic	republic	NOUN
fbem-14087	3	21	of	of	ADP
fbem-14087	3	22	china	china	PROPN
fbem-14087	3	23	on	on	ADP
fbem-14087	3	24	stamp	stamp	NOUN
fbem-14087	3	25	duty	duty	NOUN
fbem-14087	3	26	issued	issue	VERB
fbem-14087	3	27	by	by	ADP
fbem-14087	3	28	the	the	DET
fbem-14087	3	29	state	state	PROPN
fbem-14087	3	30	council	council	PROPN
fbem-14087	3	31	in	in	ADP
fbem-14087	3	32	1988	1988	NUM
fbem-14087	3	33	.	.	PUNCT
fbem-14087	4	1	the	the	DET
fbem-14087	4	2	new	new	ADJ
fbem-14087	4	3	stamp	stamp	NOUN
fbem-14087	4	4	tax	tax	NOUN
fbem-14087	4	5	law	law	NOUN
fbem-14087	4	6	redefines	redefine	VERB
fbem-14087	4	7	the	the	DET
fbem-14087	4	8	stamp	stamp	NOUN
fbem-14087	4	9	duty	duty	NOUN
fbem-14087	4	10	items	item	NOUN
fbem-14087	4	11	,	,	PUNCT
fbem-14087	4	12	tax	tax	NOUN
fbem-14087	4	13	rates	rate	NOUN
fbem-14087	4	14	,	,	PUNCT
fbem-14087	4	15	tax	tax	NOUN
fbem-14087	4	16	bases	basis	NOUN
fbem-14087	4	17	,	,	PUNCT
fbem-14087	4	18	etc	etc	X
fbem-14087	4	19	.	.	X
fbem-14087	4	20	on	on	ADP
fbem-14087	4	21	the	the	DET
fbem-14087	4	22	premise	premise	NOUN
fbem-14087	4	23	of	of	ADP
fbem-14087	4	24	ensuring	ensure	VERB
fbem-14087	4	25	that	that	SCONJ
fbem-14087	4	26	the	the	DET
fbem-14087	4	27	current	current	ADJ
fbem-14087	4	28	tax	tax	NOUN
fbem-14087	4	29	system	system	NOUN
fbem-14087	4	30	framework	framework	NOUN
fbem-14087	4	31	remains	remain	VERB
fbem-14087	4	32	unchanged	unchanged	ADJ
fbem-14087	4	33	and	and	CCONJ
fbem-14087	4	34	the	the	DET
fbem-14087	4	35	tax	tax	NOUN
fbem-14087	4	36	burden	burden	NOUN
fbem-14087	4	37	level	level	NOUN
fbem-14087	4	38	is	be	AUX
fbem-14087	4	39	relatively	relatively	ADV
fbem-14087	4	40	stable	stable	ADJ
fbem-14087	4	41	.	.	PUNCT
fbem-14087	5	1	this	this	DET
fbem-14087	5	2	article	article	NOUN
fbem-14087	5	3	will	will	AUX
fbem-14087	5	4	analyze	analyze	VERB
fbem-14087	5	5	the	the	DET
fbem-14087	5	6	impact	impact	NOUN
fbem-14087	5	7	of	of	ADP
fbem-14087	5	8	the	the	DET
fbem-14087	5	9	reform	reform	NOUN
fbem-14087	5	10	of	of	ADP
fbem-14087	5	11	the	the	DET
fbem-14087	5	12	new	new	ADJ
fbem-14087	5	13	stamp	stamp	NOUN
fbem-14087	5	14	tax	tax	NOUN
fbem-14087	5	15	law	law	NOUN
fbem-14087	5	16	from	from	ADP
fbem-14087	5	17	the	the	DET
fbem-14087	5	18	perspective	perspective	NOUN
fbem-14087	5	19	of	of	ADP
fbem-14087	5	20	legislative	legislative	ADJ
fbem-14087	5	21	thinking	thinking	NOUN
fbem-14087	5	22	,	,	PUNCT
fbem-14087	5	23	market	market	NOUN
fbem-14087	5	24	background	background	NOUN
fbem-14087	5	25	,	,	PUNCT
fbem-14087	5	26	etc	etc	X
fbem-14087	5	27	.	.	X
fbem-14087	5	28	,	,	PUNCT
fbem-14087	5	29	and	and	CCONJ
fbem-14087	5	30	put	put	VERB
fbem-14087	5	31	forward	forward	ADP
fbem-14087	5	32	suggestions	suggestion	NOUN
fbem-14087	5	33	on	on	ADP
fbem-14087	5	34	the	the	DET
fbem-14087	5	35	direction	direction	NOUN
fbem-14087	5	36	of	of	ADP
fbem-14087	5	37	tax	tax	NOUN
fbem-14087	5	38	law	law	NOUN
fbem-14087	5	39	reform	reform	NOUN
fbem-14087	5	40	based	base	VERB
fbem-14087	5	41	on	on	ADP
fbem-14087	5	42	this	this	PRON
fbem-14087	5	43	.	.	PUNCT
fbem-14087	6	1	keywords	keyword	NOUN
fbem-14087	6	2	:	:	PUNCT
fbem-14087	6	3	stamp	stamp	NOUN
fbem-14087	6	4	,	,	PUNCT
fbem-14087	6	5	tax	tax	NOUN
fbem-14087	6	6	,	,	PUNCT
fbem-14087	6	7	policy	policy	NOUN
fbem-14087	6	8	tax	tax	NOUN
fbem-14087	6	9	law	law	NOUN
fbem-14087	6	10	.	.	PUNCT
fbem-14087	7	1	1	1	X
fbem-14087	7	2	.	.	X
fbem-14087	7	3	literature	literature	NOUN
fbem-14087	7	4	review	review	PROPN
fbem-14087	7	5	stamp	stamp	NOUN
fbem-14087	7	6	tax	tax	NOUN
fbem-14087	7	7	originated	originate	VERB
fbem-14087	7	8	earlier	early	ADV
fbem-14087	7	9	.	.	PUNCT
fbem-14087	8	1	its	its	PRON
fbem-14087	8	2	collection	collection	NOUN
fbem-14087	8	3	scope	scope	NOUN
fbem-14087	8	4	is	be	AUX
fbem-14087	8	5	wide	wide	ADJ
fbem-14087	8	6	,	,	PUNCT
fbem-14087	8	7	the	the	DET
fbem-14087	8	8	tax	tax	NOUN
fbem-14087	8	9	sources	source	NOUN
fbem-14087	8	10	are	be	AUX
fbem-14087	8	11	complex	complex	ADJ
fbem-14087	8	12	,	,	PUNCT
fbem-14087	8	13	and	and	CCONJ
fbem-14087	8	14	it	it	PRON
fbem-14087	8	15	has	have	VERB
fbem-14087	8	16	the	the	DET
fbem-14087	8	17	"	"	PUNCT
fbem-14087	8	18	three	three	NUM
fbem-14087	8	19	-	-	PUNCT
fbem-14087	8	20	self	self	NOUN
fbem-14087	8	21	"	"	PUNCT
fbem-14087	8	22	principle	principle	NOUN
fbem-14087	8	23	of	of	ADP
fbem-14087	8	24	self	self	NOUN
fbem-14087	8	25	-	-	PUNCT
fbem-14087	8	26	calculation	calculation	NOUN
fbem-14087	8	27	,	,	PUNCT
fbem-14087	8	28	self	self	NOUN
fbem-14087	8	29	-	-	PUNCT
fbem-14087	8	30	purchase	purchase	NOUN
fbem-14087	8	31	of	of	ADP
fbem-14087	8	32	flowers	flower	NOUN
fbem-14087	8	33	,	,	PUNCT
fbem-14087	8	34	and	and	CCONJ
fbem-14087	8	35	self	self	NOUN
fbem-14087	8	36	-	-	PUNCT
fbem-14087	8	37	appliqué	appliqué	NOUN
fbem-14087	8	38	,	,	PUNCT
fbem-14087	8	39	which	which	PRON
fbem-14087	8	40	results	result	VERB
fbem-14087	8	41	in	in	ADP
fbem-14087	8	42	many	many	ADJ
fbem-14087	8	43	traps	trap	NOUN
fbem-14087	8	44	in	in	ADP
fbem-14087	8	45	related	related	ADJ
fbem-14087	8	46	tax	tax	NOUN
fbem-14087	8	47	processing	processing	NOUN
fbem-14087	8	48	and	and	CCONJ
fbem-14087	8	49	is	be	AUX
fbem-14087	8	50	very	very	ADV
fbem-14087	8	51	easy	easy	ADJ
fbem-14087	8	52	to	to	PART
fbem-14087	8	53	make	make	VERB
fbem-14087	8	54	mistakes	mistake	NOUN
fbem-14087	8	55	.	.	PUNCT
fbem-14087	9	1	with	with	ADP
fbem-14087	9	2	the	the	DET
fbem-14087	9	3	current	current	ADJ
fbem-14087	9	4	economic	economic	ADJ
fbem-14087	9	5	system	system	NOUN
fbem-14087	9	6	becoming	become	VERB
fbem-14087	9	7	more	more	ADV
fbem-14087	9	8	and	and	CCONJ
fbem-14087	9	9	more	more	ADV
fbem-14087	9	10	perfect	perfect	ADJ
fbem-14087	9	11	and	and	CCONJ
fbem-14087	9	12	digital	digital	ADJ
fbem-14087	9	13	tax	tax	NOUN
fbem-14087	9	14	platforms	platform	NOUN
fbem-14087	9	15	becoming	become	VERB
fbem-14087	9	16	mainstream	mainstream	ADJ
fbem-14087	9	17	,	,	PUNCT
fbem-14087	9	18	a	a	DET
fbem-14087	9	19	rigorous	rigorous	ADJ
fbem-14087	9	20	tax	tax	NOUN
fbem-14087	9	21	management	management	NOUN
fbem-14087	9	22	attitude	attitude	NOUN
fbem-14087	9	23	is	be	AUX
fbem-14087	9	24	indispensable	indispensable	ADJ
fbem-14087	9	25	for	for	ADP
fbem-14087	9	26	enterprises	enterprise	NOUN
fbem-14087	9	27	.	.	PUNCT
fbem-14087	10	1	therefore	therefore	ADV
fbem-14087	10	2	,	,	PUNCT
fbem-14087	10	3	as	as	ADP
fbem-14087	10	4	a	a	DET
fbem-14087	10	5	small	small	ADJ
fbem-14087	10	6	tax	tax	NOUN
fbem-14087	10	7	with	with	ADP
fbem-14087	10	8	more	more	ADJ
fbem-14087	10	9	tax	tax	NOUN
fbem-14087	10	10	-	-	PUNCT
fbem-14087	10	11	related	relate	VERB
fbem-14087	10	12	risks	risk	NOUN
fbem-14087	10	13	,	,	PUNCT
fbem-14087	10	14	stamp	stamp	NOUN
fbem-14087	10	15	tax	tax	NOUN
fbem-14087	10	16	related	relate	VERB
fbem-14087	10	17	research	research	NOUN
fbem-14087	10	18	will	will	AUX
fbem-14087	10	19	inevitably	inevitably	ADV
fbem-14087	10	20	provide	provide	VERB
fbem-14087	10	21	a	a	DET
fbem-14087	10	22	the	the	DET
fbem-14087	10	23	improvement	improvement	NOUN
fbem-14087	10	24	of	of	ADP
fbem-14087	10	25	tax	tax	NOUN
fbem-14087	10	26	laws	law	NOUN
fbem-14087	10	27	and	and	CCONJ
fbem-14087	10	28	corporate	corporate	ADJ
fbem-14087	10	29	tax	tax	NOUN
fbem-14087	10	30	management	management	NOUN
fbem-14087	10	31	play	play	VERB
fbem-14087	10	32	a	a	DET
fbem-14087	10	33	positive	positive	ADJ
fbem-14087	10	34	role	role	NOUN
fbem-14087	10	35	.	.	PUNCT
fbem-14087	11	1	1.1	1.1	NUM
fbem-14087	11	2	.	.	PUNCT
fbem-14087	11	3	related	relate	VERB
fbem-14087	11	4	literature	literature	NOUN
fbem-14087	11	5	review	review	NOUN
fbem-14087	11	6	yao	yao	PROPN
fbem-14087	11	7	xuange	xuange	PROPN
fbem-14087	11	8	(	(	PUNCT
fbem-14087	11	9	2019	2019	NUM
fbem-14087	11	10	)	)	PUNCT
fbem-14087	11	11	believes	believe	VERB
fbem-14087	11	12	that	that	SCONJ
fbem-14087	11	13	the	the	DET
fbem-14087	11	14	current	current	ADJ
fbem-14087	11	15	research	research	NOUN
fbem-14087	11	16	on	on	ADP
fbem-14087	11	17	national	national	ADJ
fbem-14087	11	18	tax	tax	NOUN
fbem-14087	11	19	collection	collection	NOUN
fbem-14087	11	20	and	and	CCONJ
fbem-14087	11	21	management	management	NOUN
fbem-14087	11	22	should	should	AUX
fbem-14087	11	23	be	be	AUX
fbem-14087	11	24	based	base	VERB
fbem-14087	11	25	on	on	ADP
fbem-14087	11	26	the	the	DET
fbem-14087	11	27	digital	digital	ADJ
fbem-14087	11	28	economy	economy	NOUN
fbem-14087	11	29	era	era	NOUN
fbem-14087	11	30	,	,	PUNCT
fbem-14087	11	31	starting	start	VERB
fbem-14087	11	32	from	from	ADP
fbem-14087	11	33	the	the	DET
fbem-14087	11	34	taxpayers	taxpayer	NOUN
fbem-14087	11	35	,	,	PUNCT
fbem-14087	11	36	supervision	supervision	NOUN
fbem-14087	11	37	methods	method	NOUN
fbem-14087	11	38	and	and	CCONJ
fbem-14087	11	39	tax	tax	NOUN
fbem-14087	11	40	calculation	calculation	NOUN
fbem-14087	11	41	basis	basis	NOUN
fbem-14087	11	42	,	,	PUNCT
fbem-14087	11	43	and	and	CCONJ
fbem-14087	11	44	drawing	draw	VERB
fbem-14087	11	45	on	on	ADP
fbem-14087	11	46	international	international	ADJ
fbem-14087	11	47	tax	tax	NOUN
fbem-14087	11	48	collection	collection	NOUN
fbem-14087	11	49	and	and	CCONJ
fbem-14087	11	50	management	management	NOUN
fbem-14087	11	51	experience	experience	NOUN
fbem-14087	11	52	to	to	PART
fbem-14087	11	53	improve	improve	VERB
fbem-14087	11	54	our	our	PRON
fbem-14087	11	55	country	country	NOUN
fbem-14087	11	56	's	's	PART
fbem-14087	11	57	tax	tax	NOUN
fbem-14087	11	58	management	management	NOUN
fbem-14087	11	59	system	system	NOUN
fbem-14087	11	60	.	.	PUNCT
fbem-14087	12	1	bian	bian	PROPN
fbem-14087	12	2	wenzhi	wenzhi	PROPN
fbem-14087	12	3	(	(	PUNCT
fbem-14087	12	4	2022	2022	NUM
fbem-14087	12	5	)	)	PUNCT
fbem-14087	12	6	conducted	conduct	VERB
fbem-14087	12	7	an	an	DET
fbem-14087	12	8	in	in	ADP
fbem-14087	12	9	-	-	PUNCT
fbem-14087	12	10	depth	depth	NOUN
fbem-14087	12	11	analysis	analysis	NOUN
fbem-14087	12	12	of	of	ADP
fbem-14087	12	13	the	the	DET
fbem-14087	12	14	new	new	ADJ
fbem-14087	12	15	stamp	stamp	NOUN
fbem-14087	12	16	tax	tax	NOUN
fbem-14087	12	17	law	law	NOUN
fbem-14087	12	18	and	and	CCONJ
fbem-14087	12	19	affirmed	affirm	VERB
fbem-14087	12	20	the	the	DET
fbem-14087	12	21	positive	positive	ADJ
fbem-14087	12	22	role	role	NOUN
fbem-14087	12	23	of	of	ADP
fbem-14087	12	24	the	the	DET
fbem-14087	12	25	new	new	ADJ
fbem-14087	12	26	stamp	stamp	NOUN
fbem-14087	12	27	tax	tax	NOUN
fbem-14087	12	28	law	law	NOUN
fbem-14087	12	29	in	in	ADP
fbem-14087	12	30	my	my	PRON
fbem-14087	12	31	country	country	NOUN
fbem-14087	12	32	's	's	PART
fbem-14087	12	33	market	market	NOUN
fbem-14087	12	34	legal	legal	ADJ
fbem-14087	12	35	environment	environment	NOUN
fbem-14087	12	36	protection	protection	NOUN
fbem-14087	12	37	and	and	CCONJ
fbem-14087	12	38	highquality	highquality	NOUN
fbem-14087	12	39	economic	economic	ADJ
fbem-14087	12	40	development	development	NOUN
fbem-14087	12	41	.	.	PUNCT
fbem-14087	13	1	lu	lu	PROPN
fbem-14087	13	2	xun	xun	PROPN
fbem-14087	13	3	(	(	PUNCT
fbem-14087	13	4	2006	2006	NUM
fbem-14087	13	5	)	)	PUNCT
fbem-14087	13	6	analyzed	analyze	VERB
fbem-14087	13	7	the	the	DET
fbem-14087	13	8	information	information	NOUN
fbem-14087	13	9	asymmetry	asymmetry	NOUN
fbem-14087	13	10	between	between	ADP
fbem-14087	13	11	enterprises	enterprise	NOUN
fbem-14087	13	12	and	and	CCONJ
fbem-14087	13	13	tax	tax	NOUN
fbem-14087	13	14	authorities	authority	NOUN
fbem-14087	13	15	in	in	ADP
fbem-14087	13	16	tax	tax	NOUN
fbem-14087	13	17	collection	collection	NOUN
fbem-14087	13	18	and	and	CCONJ
fbem-14087	13	19	administration	administration	NOUN
fbem-14087	13	20	issues	issue	NOUN
fbem-14087	13	21	from	from	ADP
fbem-14087	13	22	a	a	DET
fbem-14087	13	23	game	game	NOUN
fbem-14087	13	24	perspective	perspective	NOUN
fbem-14087	13	25	and	and	CCONJ
fbem-14087	13	26	put	put	VERB
fbem-14087	13	27	forward	forward	ADV
fbem-14087	13	28	relevant	relevant	ADJ
fbem-14087	13	29	suggestions	suggestion	NOUN
fbem-14087	13	30	.	.	PUNCT
fbem-14087	14	1	lai	lai	PROPN
fbem-14087	14	2	wenjun	wenjun	PROPN
fbem-14087	14	3	,	,	PUNCT
fbem-14087	14	4	xu	xu	PROPN
fbem-14087	14	5	yue	yue	PROPN
fbem-14087	14	6	,	,	PUNCT
fbem-14087	14	7	and	and	CCONJ
fbem-14087	14	8	wan	wan	PROPN
fbem-14087	14	9	genhua	genhua	PROPN
fbem-14087	14	10	(	(	PUNCT
fbem-14087	14	11	2022	2022	NUM
fbem-14087	14	12	)	)	PUNCT
fbem-14087	14	13	expressed	express	VERB
fbem-14087	14	14	their	their	PRON
fbem-14087	14	15	views	view	NOUN
fbem-14087	14	16	on	on	ADP
fbem-14087	14	17	the	the	DET
fbem-14087	14	18	implementation	implementation	NOUN
fbem-14087	14	19	of	of	ADP
fbem-14087	14	20	the	the	DET
fbem-14087	14	21	new	new	ADJ
fbem-14087	14	22	stamp	stamp	NOUN
fbem-14087	14	23	duty	duty	NOUN
fbem-14087	14	24	law	law	NOUN
fbem-14087	14	25	.	.	PUNCT
fbem-14087	15	1	wu	wu	PROPN
fbem-14087	15	2	xiaoyan	xiaoyan	PROPN
fbem-14087	15	3	(	(	PUNCT
fbem-14087	15	4	2022	2022	NUM
fbem-14087	15	5	)	)	PUNCT
fbem-14087	15	6	started	start	VERB
fbem-14087	15	7	from	from	ADP
fbem-14087	15	8	the	the	DET
fbem-14087	15	9	shortcomings	shortcoming	NOUN
fbem-14087	15	10	of	of	ADP
fbem-14087	15	11	stamp	stamp	NOUN
fbem-14087	15	12	tax	tax	NOUN
fbem-14087	15	13	,	,	PUNCT
fbem-14087	15	14	analyzed	analyze	VERB
fbem-14087	15	15	the	the	DET
fbem-14087	15	16	incompatibility	incompatibility	NOUN
fbem-14087	15	17	of	of	ADP
fbem-14087	15	18	stamp	stamp	NOUN
fbem-14087	15	19	tax	tax	NOUN
fbem-14087	15	20	with	with	ADP
fbem-14087	15	21	the	the	DET
fbem-14087	15	22	current	current	ADJ
fbem-14087	15	23	market	market	NOUN
fbem-14087	15	24	environment	environment	NOUN
fbem-14087	15	25	,	,	PUNCT
fbem-14087	15	26	and	and	CCONJ
fbem-14087	15	27	proposed	propose	VERB
fbem-14087	15	28	reform	reform	NOUN
fbem-14087	15	29	ideas	idea	NOUN
fbem-14087	15	30	.	.	PUNCT
fbem-14087	16	1	meng	meng	PROPN
fbem-14087	16	2	chen	chen	PROPN
fbem-14087	16	3	and	and	CCONJ
fbem-14087	16	4	zhang	zhang	PROPN
fbem-14087	16	5	ying	ying	PROPN
fbem-14087	16	6	(	(	PUNCT
fbem-14087	16	7	2021	2021	NUM
fbem-14087	16	8	)	)	PUNCT
fbem-14087	16	9	believe	believe	VERB
fbem-14087	16	10	that	that	SCONJ
fbem-14087	16	11	in	in	ADP
fbem-14087	16	12	the	the	DET
fbem-14087	16	13	e	e	PROPN
fbem-14087	16	14	-	-	PROPN
fbem-14087	16	15	commerce	commerce	NOUN
fbem-14087	16	16	environment	environment	NOUN
fbem-14087	16	17	,	,	PUNCT
fbem-14087	16	18	due	due	ADP
fbem-14087	16	19	to	to	ADP
fbem-14087	16	20	consumers	consumer	NOUN
fbem-14087	16	21	'	'	PART
fbem-14087	16	22	neglect	neglect	NOUN
fbem-14087	16	23	of	of	ADP
fbem-14087	16	24	electronic	electronic	ADJ
fbem-14087	16	25	invoices	invoice	NOUN
fbem-14087	16	26	and	and	CCONJ
fbem-14087	16	27	the	the	DET
fbem-14087	16	28	difficulty	difficulty	NOUN
fbem-14087	16	29	in	in	ADP
fbem-14087	16	30	supervising	supervise	VERB
fbem-14087	16	31	electronic	electronic	ADJ
fbem-14087	16	32	invoices	invoice	NOUN
fbem-14087	16	33	,	,	PUNCT
fbem-14087	16	34	a	a	DET
fbem-14087	16	35	large	large	ADJ
fbem-14087	16	36	amount	amount	NOUN
fbem-14087	16	37	of	of	ADP
fbem-14087	16	38	e	e	NOUN
fbem-14087	16	39	-	-	NOUN
fbem-14087	16	40	commerce	commerce	NOUN
fbem-14087	16	41	tax	tax	NOUN
fbem-14087	16	42	revenue	revenue	NOUN
fbem-14087	16	43	has	have	AUX
fbem-14087	16	44	been	be	AUX
fbem-14087	16	45	lost	lose	VERB
fbem-14087	16	46	.	.	PUNCT
fbem-14087	17	1	li	li	PROPN
fbem-14087	17	2	qian	qian	PROPN
fbem-14087	17	3	(	(	PUNCT
fbem-14087	17	4	2020	2020	NUM
fbem-14087	17	5	)	)	PUNCT
fbem-14087	17	6	believes	believe	VERB
fbem-14087	17	7	that	that	SCONJ
fbem-14087	17	8	c2c	c2c	PROPN
fbem-14087	17	9	e	e	NOUN
fbem-14087	17	10	-	-	NOUN
fbem-14087	17	11	commerce	commerce	NOUN
fbem-14087	17	12	has	have	AUX
fbem-14087	17	13	brought	bring	VERB
fbem-14087	17	14	huge	huge	ADJ
fbem-14087	17	15	impact	impact	NOUN
fbem-14087	17	16	to	to	ADP
fbem-14087	17	17	the	the	DET
fbem-14087	17	18	traditional	traditional	ADJ
fbem-14087	17	19	business	business	NOUN
fbem-14087	17	20	model	model	NOUN
fbem-14087	17	21	and	and	CCONJ
fbem-14087	17	22	subverted	subvert	VERB
fbem-14087	17	23	the	the	DET
fbem-14087	17	24	traditional	traditional	ADJ
fbem-14087	17	25	tax	tax	NOUN
fbem-14087	17	26	collection	collection	NOUN
fbem-14087	17	27	and	and	CCONJ
fbem-14087	17	28	management	management	NOUN
fbem-14087	17	29	model	model	NOUN
fbem-14087	17	30	.	.	PUNCT
fbem-14087	18	1	the	the	DET
fbem-14087	18	2	tax	tax	NOUN
fbem-14087	18	3	supervision	supervision	NOUN
fbem-14087	18	4	system	system	NOUN
fbem-14087	18	5	needs	need	VERB
fbem-14087	18	6	to	to	PART
fbem-14087	18	7	be	be	AUX
fbem-14087	18	8	improved	improve	VERB
fbem-14087	18	9	urgently	urgently	ADV
fbem-14087	18	10	to	to	PART
fbem-14087	18	11	meet	meet	VERB
fbem-14087	18	12	the	the	DET
fbem-14087	18	13	challenges	challenge	NOUN
fbem-14087	18	14	.	.	PUNCT
fbem-14087	19	1	duan	duan	PROPN
fbem-14087	19	2	zhiqing	zhiqing	PROPN
fbem-14087	19	3	and	and	CCONJ
fbem-14087	19	4	liu	liu	PROPN
fbem-14087	19	5	zuo	zuo	PROPN
fbem-14087	19	6	(	(	PUNCT
fbem-14087	19	7	2022	2022	NUM
fbem-14087	19	8	)	)	PUNCT
fbem-14087	19	9	reviewed	review	VERB
fbem-14087	19	10	the	the	DET
fbem-14087	19	11	development	development	NOUN
fbem-14087	19	12	of	of	ADP
fbem-14087	19	13	my	my	PRON
fbem-14087	19	14	country	country	NOUN
fbem-14087	19	15	's	's	PART
fbem-14087	19	16	stamp	stamp	NOUN
fbem-14087	19	17	tax	tax	NOUN
fbem-14087	19	18	system	system	NOUN
fbem-14087	19	19	since	since	SCONJ
fbem-14087	19	20	the	the	DET
fbem-14087	19	21	founding	founding	NOUN
fbem-14087	19	22	of	of	ADP
fbem-14087	19	23	the	the	DET
fbem-14087	19	24	people	people	NOUN
fbem-14087	19	25	's	's	PART
fbem-14087	19	26	republic	republic	NOUN
fbem-14087	19	27	of	of	ADP
fbem-14087	19	28	china	china	PROPN
fbem-14087	19	29	,	,	PUNCT
fbem-14087	19	30	and	and	CCONJ
fbem-14087	19	31	gave	give	VERB
fbem-14087	19	32	a	a	DET
fbem-14087	19	33	detailed	detailed	ADJ
fbem-14087	19	34	description	description	NOUN
fbem-14087	19	35	of	of	ADP
fbem-14087	19	36	three	three	NUM
fbem-14087	19	37	important	important	ADJ
fbem-14087	19	38	time	time	NOUN
fbem-14087	19	39	points	point	NOUN
fbem-14087	19	40	.	.	PUNCT
fbem-14087	20	1	1.2	1.2	NUM
fbem-14087	20	2	.	.	PUNCT
fbem-14087	20	3	research	research	NOUN
fbem-14087	20	4	purpose	purpose	NOUN
fbem-14087	20	5	and	and	CCONJ
fbem-14087	20	6	significance	significance	NOUN
fbem-14087	20	7	since	since	SCONJ
fbem-14087	20	8	the	the	DET
fbem-14087	20	9	20th	20th	ADJ
fbem-14087	20	10	national	national	ADJ
fbem-14087	20	11	congress	congress	PROPN
fbem-14087	20	12	of	of	ADP
fbem-14087	20	13	the	the	DET
fbem-14087	20	14	communist	communist	PROPN
fbem-14087	20	15	party	party	PROPN
fbem-14087	20	16	of	of	ADP
fbem-14087	20	17	china	china	PROPN
fbem-14087	20	18	,	,	PUNCT
fbem-14087	20	19	my	my	PRON
fbem-14087	20	20	country	country	NOUN
fbem-14087	20	21	has	have	AUX
fbem-14087	20	22	listed	list	VERB
fbem-14087	20	23	the	the	DET
fbem-14087	20	24	construction	construction	NOUN
fbem-14087	20	25	of	of	ADP
fbem-14087	20	26	a	a	DET
fbem-14087	20	27	highlevel	highlevel	ADJ
fbem-14087	20	28	socialist	socialist	ADJ
fbem-14087	20	29	market	market	NOUN
fbem-14087	20	30	economic	economic	ADJ
fbem-14087	20	31	system	system	NOUN
fbem-14087	20	32	as	as	ADP
fbem-14087	20	33	an	an	DET
fbem-14087	20	34	important	important	ADJ
fbem-14087	20	35	goal	goal	NOUN
fbem-14087	20	36	.	.	PUNCT
fbem-14087	21	1	the	the	DET
fbem-14087	21	2	tax	tax	NOUN
fbem-14087	21	3	system	system	NOUN
fbem-14087	21	4	is	be	AUX
fbem-14087	21	5	an	an	DET
fbem-14087	21	6	important	important	ADJ
fbem-14087	21	7	link	link	NOUN
fbem-14087	21	8	in	in	ADP
fbem-14087	21	9	financial	financial	ADJ
fbem-14087	21	10	support	support	NOUN
fbem-14087	21	11	for	for	ADP
fbem-14087	21	12	national	national	ADJ
fbem-14087	21	13	economic	economic	ADJ
fbem-14087	21	14	development	development	NOUN
fbem-14087	21	15	.	.	PUNCT
fbem-14087	22	1	good	good	ADJ
fbem-14087	22	2	tax	tax	NOUN
fbem-14087	22	3	policies	policy	NOUN
fbem-14087	22	4	are	be	AUX
fbem-14087	22	5	not	not	PART
fbem-14087	22	6	only	only	ADV
fbem-14087	22	7	conducive	conducive	ADJ
fbem-14087	22	8	to	to	ADP
fbem-14087	22	9	cultivating	cultivate	VERB
fbem-14087	22	10	the	the	DET
fbem-14087	22	11	enthusiasm	enthusiasm	NOUN
fbem-14087	22	12	of	of	ADP
fbem-14087	22	13	enterprises	enterprise	NOUN
fbem-14087	22	14	to	to	PART
fbem-14087	22	15	pay	pay	VERB
fbem-14087	22	16	taxes	taxis	NOUN
fbem-14087	22	17	,	,	PUNCT
fbem-14087	22	18	but	but	CCONJ
fbem-14087	22	19	also	also	ADV
fbem-14087	22	20	ensuring	ensure	VERB
fbem-14087	22	21	that	that	SCONJ
fbem-14087	22	22	the	the	DET
fbem-14087	22	23	country	country	NOUN
fbem-14087	22	24	the	the	DET
fbem-14087	22	25	stability	stability	NOUN
fbem-14087	22	26	of	of	ADP
fbem-14087	22	27	fiscal	fiscal	ADJ
fbem-14087	22	28	revenue	revenue	NOUN
fbem-14087	22	29	.	.	PUNCT
fbem-14087	23	1	stamp	stamp	NOUN
fbem-14087	23	2	tax	tax	NOUN
fbem-14087	23	3	is	be	AUX
fbem-14087	23	4	a	a	DET
fbem-14087	23	5	wide	wide	ADV
fbem-14087	23	6	-	-	PUNCT
fbem-14087	23	7	ranging	range	VERB
fbem-14087	23	8	category	category	NOUN
fbem-14087	23	9	of	of	ADP
fbem-14087	23	10	small	small	ADJ
fbem-14087	23	11	taxes	taxis	NOUN
fbem-14087	23	12	.	.	PUNCT
fbem-14087	24	1	due	due	ADP
fbem-14087	24	2	to	to	ADP
fbem-14087	24	3	its	its	PRON
fbem-14087	24	4	self	self	NOUN
fbem-14087	24	5	-	-	PUNCT
fbem-14087	24	6	calculation	calculation	NOUN
fbem-14087	24	7	characteristics	characteristic	NOUN
fbem-14087	24	8	and	and	CCONJ
fbem-14087	24	9	the	the	DET
fbem-14087	24	10	lack	lack	NOUN
fbem-14087	24	11	of	of	ADP
fbem-14087	24	12	professional	professional	ADJ
fbem-14087	24	13	skills	skill	NOUN
fbem-14087	24	14	of	of	ADP
fbem-14087	24	15	grassroots	grassroots	ADJ
fbem-14087	24	16	financial	financial	ADJ
fbem-14087	24	17	personnel	personnel	NOUN
fbem-14087	24	18	,	,	PUNCT
fbem-14087	24	19	many	many	ADJ
fbem-14087	24	20	companies	company	NOUN
fbem-14087	24	21	still	still	ADV
fbem-14087	24	22	can	can	AUX
fbem-14087	24	23	not	not	PART
fbem-14087	24	24	handle	handle	VERB
fbem-14087	24	25	stamp	stamp	NOUN
fbem-14087	24	26	tax	tax	NOUN
fbem-14087	24	27	correctly	correctly	ADV
fbem-14087	24	28	.	.	PUNCT
fbem-14087	25	1	therefore	therefore	ADV
fbem-14087	25	2	,	,	PUNCT
fbem-14087	25	3	the	the	DET
fbem-14087	25	4	new	new	ADJ
fbem-14087	25	5	stamp	stamp	NOUN
fbem-14087	25	6	duty	duty	NOUN
fbem-14087	25	7	law	law	NOUN
fbem-14087	25	8	has	have	AUX
fbem-14087	25	9	simplified	simplify	VERB
fbem-14087	25	10	a	a	DET
fbem-14087	25	11	large	large	ADJ
fbem-14087	25	12	number	number	NOUN
fbem-14087	25	13	of	of	ADP
fbem-14087	25	14	tax	tax	NOUN
fbem-14087	25	15	items	item	NOUN
fbem-14087	25	16	in	in	ADP
fbem-14087	25	17	stamp	stamp	NOUN
fbem-14087	25	18	tax	tax	NOUN
fbem-14087	25	19	and	and	CCONJ
fbem-14087	25	20	lowered	lower	VERB
fbem-14087	25	21	the	the	DET
fbem-14087	25	22	tax	tax	NOUN
fbem-14087	25	23	rate	rate	NOUN
fbem-14087	25	24	,	,	PUNCT
fbem-14087	25	25	which	which	PRON
fbem-14087	25	26	will	will	AUX
fbem-14087	25	27	reduce	reduce	VERB
fbem-14087	25	28	the	the	DET
fbem-14087	25	29	burden	burden	NOUN
fbem-14087	25	30	on	on	ADP
fbem-14087	25	31	enterprises	enterprise	NOUN
fbem-14087	25	32	.	.	PUNCT
fbem-14087	26	1	this	this	DET
fbem-14087	26	2	article	article	NOUN
fbem-14087	26	3	aims	aim	VERB
fbem-14087	26	4	to	to	PART
fbem-14087	26	5	analyze	analyze	VERB
fbem-14087	26	6	the	the	DET
fbem-14087	26	7	causes	cause	NOUN
fbem-14087	26	8	and	and	CCONJ
fbem-14087	26	9	impacts	impact	NOUN
fbem-14087	26	10	of	of	ADP
fbem-14087	26	11	changes	change	NOUN
fbem-14087	26	12	related	relate	VERB
fbem-14087	26	13	to	to	ADP
fbem-14087	26	14	the	the	DET
fbem-14087	26	15	new	new	ADJ
fbem-14087	26	16	stamp	stamp	NOUN
fbem-14087	26	17	duty	duty	NOUN
fbem-14087	26	18	law	law	NOUN
fbem-14087	26	19	,	,	PUNCT
fbem-14087	26	20	analyze	analyze	VERB
fbem-14087	26	21	the	the	DET
fbem-14087	26	22	tax	tax	NOUN
fbem-14087	26	23	system	system	NOUN
fbem-14087	26	24	reform	reform	NOUN
fbem-14087	26	25	trends	trend	NOUN
fbem-14087	26	26	,	,	PUNCT
fbem-14087	26	27	and	and	CCONJ
fbem-14087	26	28	provide	provide	VERB
fbem-14087	26	29	certain	certain	ADJ
fbem-14087	26	30	suggestions	suggestion	NOUN
fbem-14087	26	31	for	for	ADP
fbem-14087	26	32	the	the	DET
fbem-14087	26	33	reform	reform	NOUN
fbem-14087	26	34	direction	direction	NOUN
fbem-14087	26	35	of	of	ADP
fbem-14087	26	36	other	other	ADJ
fbem-14087	26	37	tax	tax	NOUN
fbem-14087	26	38	types	type	NOUN
fbem-14087	26	39	.	.	PUNCT
fbem-14087	27	1	2	2	X
fbem-14087	27	2	.	.	X
fbem-14087	27	3	concepts	concept	NOUN
fbem-14087	27	4	related	relate	VERB
fbem-14087	27	5	to	to	ADP
fbem-14087	27	6	stamp	stamp	NOUN
fbem-14087	27	7	duty	duty	NOUN
fbem-14087	27	8	2.1	2.1	NUM
fbem-14087	27	9	.	.	PUNCT
fbem-14087	28	1	stamp	stamp	NOUN
fbem-14087	28	2	duty	duty	NOUN
fbem-14087	28	3	concept	concept	NOUN
fbem-14087	28	4	stamp	stamp	NOUN
fbem-14087	28	5	duty	duty	NOUN
fbem-14087	28	6	originated	originate	VERB
fbem-14087	28	7	in	in	ADP
fbem-14087	28	8	the	the	DET
fbem-14087	28	9	netherlands	netherlands	PROPN
fbem-14087	28	10	in	in	ADP
fbem-14087	28	11	the	the	DET
fbem-14087	28	12	context	context	NOUN
fbem-14087	28	13	of	of	ADP
fbem-14087	28	14	the	the	DET
fbem-14087	28	15	economic	economic	ADJ
fbem-14087	28	16	crisis	crisis	NOUN
fbem-14087	28	17	in	in	ADP
fbem-14087	28	18	the	the	DET
fbem-14087	28	19	17th	17th	ADJ
fbem-14087	28	20	century	century	NOUN
fbem-14087	28	21	.	.	PUNCT
fbem-14087	29	1	due	due	ADP
fbem-14087	29	2	to	to	ADP
fbem-14087	29	3	financial	financial	ADJ
fbem-14087	29	4	difficulties	difficulty	NOUN
fbem-14087	29	5	,	,	PUNCT
fbem-14087	29	6	a	a	DET
fbem-14087	29	7	new	new	ADJ
fbem-14087	29	8	tax	tax	NOUN
fbem-14087	29	9	was	be	AUX
fbem-14087	29	10	designed	design	VERB
fbem-14087	29	11	based	base	VERB
fbem-14087	29	12	on	on	ADP
fbem-14087	29	13	transaction	transaction	NOUN
fbem-14087	29	14	documents	document	NOUN
fbem-14087	29	15	,	,	PUNCT
fbem-14087	29	16	contracts	contract	NOUN
fbem-14087	29	17	,	,	PUNCT
fbem-14087	29	18	etc	etc	X
fbem-14087	29	19	.	.	X
fbem-14087	30	1	this	this	DET
fbem-14087	30	2	new	new	ADJ
fbem-14087	30	3	tax	tax	NOUN
fbem-14087	30	4	has	have	VERB
fbem-14087	30	5	a	a	DET
fbem-14087	30	6	light	light	ADJ
fbem-14087	30	7	tax	tax	NOUN
fbem-14087	30	8	burden	burden	NOUN
fbem-14087	30	9	,	,	PUNCT
fbem-14087	30	10	low	low	ADJ
fbem-14087	30	11	tax	tax	NOUN
fbem-14087	30	12	costs	cost	NOUN
fbem-14087	30	13	,	,	PUNCT
fbem-14087	30	14	and	and	CCONJ
fbem-14087	30	15	a	a	DET
fbem-14087	30	16	wide	wide	ADJ
fbem-14087	30	17	range	range	NOUN
fbem-14087	30	18	of	of	ADP
fbem-14087	30	19	tax	tax	NOUN
fbem-14087	30	20	sources	source	NOUN
fbem-14087	30	21	.	.	PUNCT
fbem-14087	31	1	once	once	ADV
fbem-14087	31	2	this	this	DET
fbem-14087	31	3	tax	tax	NOUN
fbem-14087	31	4	was	be	AUX
fbem-14087	31	5	introduced	introduce	VERB
fbem-14087	31	6	,	,	PUNCT
fbem-14087	31	7	on	on	ADP
fbem-14087	31	8	the	the	DET
fbem-14087	31	9	one	one	NUM
fbem-14087	31	10	hand	hand	NOUN
fbem-14087	31	11	,	,	PUNCT
fbem-14087	31	12	it	it	PRON
fbem-14087	31	13	brought	bring	VERB
fbem-14087	31	14	huge	huge	ADJ
fbem-14087	31	15	fiscal	fiscal	ADJ
fbem-14087	31	16	revenue	revenue	NOUN
fbem-14087	31	17	to	to	ADP
fbem-14087	31	18	the	the	DET
fbem-14087	31	19	government	government	NOUN
fbem-14087	31	20	and	and	CCONJ
fbem-14087	31	21	alleviated	alleviate	VERB
fbem-14087	31	22	the	the	DET
fbem-14087	31	23	economic	economic	ADJ
fbem-14087	31	24	crisis	crisis	NOUN
fbem-14087	31	25	to	to	ADP
fbem-14087	31	26	a	a	DET
fbem-14087	31	27	certain	certain	ADJ
fbem-14087	31	28	extent	extent	NOUN
fbem-14087	31	29	.	.	PUNCT
fbem-14087	32	1	on	on	ADP
fbem-14087	32	2	the	the	DET
fbem-14087	32	3	other	other	ADJ
fbem-14087	32	4	hand	hand	NOUN
fbem-14087	32	5	,	,	PUNCT
fbem-14087	32	6	due	due	ADP
fbem-14087	32	7	to	to	ADP
fbem-14087	32	8	the	the	DET
fbem-14087	32	9	extremely	extremely	ADV
fbem-14087	32	10	low	low	ADJ
fbem-14087	32	11	tax	tax	NOUN
fbem-14087	32	12	rate	rate	NOUN
fbem-14087	32	13	,	,	PUNCT
fbem-14087	32	14	each	each	DET
fbem-14087	32	15	transaction	transaction	NOUN
fbem-14087	32	16	was	be	AUX
fbem-14087	32	17	taxed	tax	VERB
fbem-14087	32	18	independently	independently	ADV
fbem-14087	32	19	,	,	PUNCT
fbem-14087	32	20	and	and	CCONJ
fbem-14087	32	21	174	174	NUM
fbem-14087	32	22	the	the	DET
fbem-14087	32	23	paper	paper	NOUN
fbem-14087	32	24	tax	tax	NOUN
fbem-14087	32	25	amount	amount	NOUN
fbem-14087	32	26	was	be	AUX
fbem-14087	32	27	almost	almost	ADV
fbem-14087	32	28	negligible	negligible	ADJ
fbem-14087	32	29	.	.	PUNCT
fbem-14087	33	1	it	it	PRON
fbem-14087	33	2	can	can	AUX
fbem-14087	33	3	provide	provide	VERB
fbem-14087	33	4	legal	legal	ADJ
fbem-14087	33	5	protection	protection	NOUN
fbem-14087	33	6	for	for	ADP
fbem-14087	33	7	transactions	transaction	NOUN
fbem-14087	33	8	at	at	ADP
fbem-14087	33	9	a	a	DET
fbem-14087	33	10	lower	low	ADJ
fbem-14087	33	11	cost	cost	NOUN
fbem-14087	33	12	,	,	PUNCT
fbem-14087	33	13	and	and	CCONJ
fbem-14087	33	14	people	people	NOUN
fbem-14087	33	15	are	be	AUX
fbem-14087	33	16	willing	willing	ADJ
fbem-14087	33	17	to	to	PART
fbem-14087	33	18	accept	accept	VERB
fbem-14087	33	19	it	it	PRON
fbem-14087	33	20	,	,	PUNCT
fbem-14087	33	21	which	which	PRON
fbem-14087	33	22	fully	fully	ADV
fbem-14087	33	23	embodies	embody	VERB
fbem-14087	33	24	the	the	DET
fbem-14087	33	25	tax	tax	NOUN
fbem-14087	33	26	principle	principle	NOUN
fbem-14087	33	27	of	of	ADP
fbem-14087	33	28	"	"	PUNCT
fbem-14087	33	29	plucking	pluck	VERB
fbem-14087	33	30	the	the	DET
fbem-14087	33	31	most	most	ADJ
fbem-14087	33	32	feathers	feather	NOUN
fbem-14087	33	33	and	and	CCONJ
fbem-14087	33	34	listening	listen	VERB
fbem-14087	33	35	to	to	ADP
fbem-14087	33	36	the	the	DET
fbem-14087	33	37	least	least	ADJ
fbem-14087	33	38	squawking	squawking	ADJ
fbem-14087	33	39	"	"	PUNCT
fbem-14087	33	40	.	.	PUNCT
fbem-14087	34	1	based	base	VERB
fbem-14087	34	2	on	on	ADP
fbem-14087	34	3	the	the	DET
fbem-14087	34	4	needs	need	NOUN
fbem-14087	34	5	of	of	ADP
fbem-14087	34	6	market	market	NOUN
fbem-14087	34	7	development	development	NOUN
fbem-14087	34	8	in	in	ADP
fbem-14087	34	9	the	the	DET
fbem-14087	34	10	stage	stage	NOUN
fbem-14087	34	11	of	of	ADP
fbem-14087	34	12	free	free	ADJ
fbem-14087	34	13	capitalism	capitalism	NOUN
fbem-14087	34	14	,	,	PUNCT
fbem-14087	34	15	stamp	stamp	NOUN
fbem-14087	34	16	duty	duty	NOUN
fbem-14087	34	17	has	have	AUX
fbem-14087	34	18	been	be	AUX
fbem-14087	34	19	gradually	gradually	ADV
fbem-14087	34	20	adopted	adopt	VERB
fbem-14087	34	21	by	by	ADP
fbem-14087	34	22	european	european	ADJ
fbem-14087	34	23	and	and	CCONJ
fbem-14087	34	24	american	american	ADJ
fbem-14087	34	25	governments	government	NOUN
fbem-14087	34	26	since	since	SCONJ
fbem-14087	34	27	its	its	PRON
fbem-14087	34	28	inception	inception	NOUN
fbem-14087	34	29	,	,	PUNCT
fbem-14087	34	30	and	and	CCONJ
fbem-14087	34	31	has	have	AUX
fbem-14087	34	32	become	become	VERB
fbem-14087	34	33	an	an	DET
fbem-14087	34	34	internationally	internationally	ADV
fbem-14087	34	35	accepted	accept	VERB
fbem-14087	34	36	tax	tax	NOUN
fbem-14087	34	37	.	.	PUNCT
fbem-14087	35	1	after	after	ADP
fbem-14087	35	2	long	long	ADJ
fbem-14087	35	3	-	-	PUNCT
fbem-14087	35	4	term	term	NOUN
fbem-14087	35	5	exploration	exploration	NOUN
fbem-14087	35	6	of	of	ADP
fbem-14087	35	7	the	the	DET
fbem-14087	35	8	market	market	NOUN
fbem-14087	35	9	economy	economy	NOUN
fbem-14087	35	10	,	,	PUNCT
fbem-14087	35	11	various	various	ADJ
fbem-14087	35	12	countries	country	NOUN
fbem-14087	35	13	have	have	AUX
fbem-14087	35	14	continuously	continuously	ADV
fbem-14087	35	15	introduced	introduce	VERB
fbem-14087	35	16	new	new	ADJ
fbem-14087	35	17	tax	tax	NOUN
fbem-14087	35	18	policies	policy	NOUN
fbem-14087	35	19	,	,	PUNCT
fbem-14087	35	20	and	and	CCONJ
fbem-14087	35	21	stamp	stamp	NOUN
fbem-14087	35	22	duty	duty	NOUN
fbem-14087	35	23	has	have	AUX
fbem-14087	35	24	been	be	AUX
fbem-14087	35	25	used	use	VERB
fbem-14087	35	26	by	by	ADP
fbem-14087	35	27	various	various	ADJ
fbem-14087	35	28	countries	country	NOUN
fbem-14087	35	29	to	to	ADP
fbem-14087	35	30	this	this	DET
fbem-14087	35	31	day	day	NOUN
fbem-14087	35	32	because	because	SCONJ
fbem-14087	35	33	of	of	ADP
fbem-14087	35	34	its	its	PRON
fbem-14087	35	35	low	low	ADJ
fbem-14087	35	36	tax	tax	NOUN
fbem-14087	35	37	cost	cost	NOUN
fbem-14087	35	38	due	due	ADP
fbem-14087	35	39	to	to	ADP
fbem-14087	35	40	its	its	PRON
fbem-14087	35	41	low	low	ADJ
fbem-14087	35	42	tax	tax	NOUN
fbem-14087	35	43	cost	cost	NOUN
fbem-14087	35	44	.	.	PUNCT
fbem-14087	36	1	2.2	2.2	NUM
fbem-14087	36	2	.	.	PUNCT
fbem-14087	36	3	changes	change	NOUN
fbem-14087	36	4	in	in	ADP
fbem-14087	36	5	stamp	stamp	NOUN
fbem-14087	36	6	duty	duty	NOUN
fbem-14087	36	7	related	relate	VERB
fbem-14087	36	8	policies	policy	NOUN
fbem-14087	36	9	in	in	ADP
fbem-14087	36	10	recent	recent	ADJ
fbem-14087	36	11	years	year	NOUN
fbem-14087	36	12	,	,	PUNCT
fbem-14087	36	13	adjustments	adjustment	NOUN
fbem-14087	36	14	to	to	ADP
fbem-14087	36	15	stamp	stamp	NOUN
fbem-14087	36	16	duty	duty	NOUN
fbem-14087	36	17	have	have	AUX
fbem-14087	36	18	mainly	mainly	ADV
fbem-14087	36	19	focused	focus	VERB
fbem-14087	36	20	on	on	ADP
fbem-14087	36	21	preferential	preferential	ADJ
fbem-14087	36	22	policies	policy	NOUN
fbem-14087	36	23	and	and	CCONJ
fbem-14087	36	24	clarifying	clarify	VERB
fbem-14087	36	25	tax	tax	NOUN
fbem-14087	36	26	items	item	NOUN
fbem-14087	36	27	.	.	PUNCT
fbem-14087	37	1	in	in	ADP
fbem-14087	37	2	2018	2018	NUM
fbem-14087	37	3	,	,	PUNCT
fbem-14087	37	4	the	the	DET
fbem-14087	37	5	country	country	NOUN
fbem-14087	37	6	introduced	introduce	VERB
fbem-14087	37	7	some	some	DET
fbem-14087	37	8	tax	tax	NOUN
fbem-14087	37	9	-	-	PUNCT
fbem-14087	37	10	free	free	ADJ
fbem-14087	37	11	policies	policy	NOUN
fbem-14087	37	12	,	,	PUNCT
fbem-14087	37	13	including	include	VERB
fbem-14087	37	14	tax	tax	NOUN
fbem-14087	37	15	exemption	exemption	NOUN
fbem-14087	37	16	for	for	ADP
fbem-14087	37	17	legal	legal	ADJ
fbem-14087	37	18	certificates	certificate	NOUN
fbem-14087	37	19	,	,	PUNCT
fbem-14087	37	20	tax	tax	NOUN
fbem-14087	37	21	exemption	exemption	NOUN
fbem-14087	37	22	for	for	ADP
fbem-14087	37	23	cases	case	NOUN
fbem-14087	37	24	where	where	SCONJ
fbem-14087	37	25	the	the	DET
fbem-14087	37	26	tax	tax	NOUN
fbem-14087	37	27	amount	amount	NOUN
fbem-14087	37	28	is	be	AUX
fbem-14087	37	29	less	less	ADJ
fbem-14087	37	30	than	than	ADP
fbem-14087	37	31	one	one	NUM
fbem-14087	37	32	cent	cent	NOUN
fbem-14087	37	33	,	,	PUNCT
fbem-14087	37	34	and	and	CCONJ
fbem-14087	37	35	tax	tax	NOUN
fbem-14087	37	36	exemption	exemption	NOUN
fbem-14087	37	37	for	for	ADP
fbem-14087	37	38	specific	specific	ADJ
fbem-14087	37	39	certificates	certificate	NOUN
fbem-14087	37	40	and	and	CCONJ
fbem-14087	37	41	specific	specific	ADJ
fbem-14087	37	42	circumstances	circumstance	NOUN
fbem-14087	37	43	.	.	PUNCT
fbem-14087	38	1	a	a	DET
fbem-14087	38	2	series	series	NOUN
fbem-14087	38	3	of	of	ADP
fbem-14087	38	4	adjustments	adjustment	NOUN
fbem-14087	38	5	were	be	AUX
fbem-14087	38	6	made	make	VERB
fbem-14087	38	7	in	in	ADP
fbem-14087	38	8	2019	2019	NUM
fbem-14087	38	9	.	.	PUNCT
fbem-14087	39	1	in	in	ADP
fbem-14087	39	2	addition	addition	NOUN
fbem-14087	39	3	to	to	ADP
fbem-14087	39	4	preferential	preferential	ADJ
fbem-14087	39	5	policies	policy	NOUN
fbem-14087	39	6	and	and	CCONJ
fbem-14087	39	7	tax	tax	NOUN
fbem-14087	39	8	exemption	exemption	NOUN
fbem-14087	39	9	policies	policy	NOUN
fbem-14087	39	10	,	,	PUNCT
fbem-14087	39	11	it	it	PRON
fbem-14087	39	12	also	also	ADV
fbem-14087	39	13	clearly	clearly	ADV
fbem-14087	39	14	stipulates	stipulate	VERB
fbem-14087	39	15	the	the	DET
fbem-14087	39	16	circumstances	circumstance	NOUN
fbem-14087	39	17	under	under	ADP
fbem-14087	39	18	which	which	PRON
fbem-14087	39	19	tax	tax	NOUN
fbem-14087	39	20	decals	decal	NOUN
fbem-14087	39	21	are	be	AUX
fbem-14087	39	22	required	require	VERB
fbem-14087	39	23	.	.	PUNCT
fbem-14087	40	1	in	in	ADP
fbem-14087	40	2	2021	2021	NUM
fbem-14087	40	3	,	,	PUNCT
fbem-14087	40	4	capital	capital	NOUN
fbem-14087	40	5	account	account	NOUN
fbem-14087	40	6	books	book	NOUN
fbem-14087	40	7	with	with	ADP
fbem-14087	40	8	stamps	stamp	NOUN
fbem-14087	40	9	will	will	AUX
fbem-14087	40	10	be	be	AUX
fbem-14087	40	11	levied	levy	VERB
fbem-14087	40	12	at	at	ADP
fbem-14087	40	13	a	a	DET
fbem-14087	40	14	half	half	ADJ
fbem-14087	40	15	tax	tax	NOUN
fbem-14087	40	16	rate	rate	NOUN
fbem-14087	40	17	of	of	ADP
fbem-14087	40	18	5/10,000	5/10,000	NUM
fbem-14087	40	19	,	,	PUNCT
fbem-14087	40	20	and	and	CCONJ
fbem-14087	40	21	other	other	ADJ
fbem-14087	40	22	account	account	NOUN
fbem-14087	40	23	books	book	NOUN
fbem-14087	40	24	originally	originally	ADV
fbem-14087	40	25	priced	price	VERB
fbem-14087	40	26	at	at	ADP
fbem-14087	40	27	5	5	NUM
fbem-14087	40	28	yuan	yuan	NOUN
fbem-14087	40	29	per	per	ADP
fbem-14087	40	30	piece	piece	NOUN
fbem-14087	40	31	will	will	AUX
fbem-14087	40	32	be	be	AUX
fbem-14087	40	33	exempted	exempt	VERB
fbem-14087	40	34	from	from	ADP
fbem-14087	40	35	stamp	stamp	NOUN
fbem-14087	40	36	tax	tax	NOUN
fbem-14087	40	37	,	,	PUNCT
fbem-14087	40	38	which	which	PRON
fbem-14087	40	39	further	far	ADV
fbem-14087	40	40	narrows	narrow	VERB
fbem-14087	40	41	the	the	DET
fbem-14087	40	42	scope	scope	NOUN
fbem-14087	40	43	of	of	ADP
fbem-14087	40	44	taxation	taxation	NOUN
fbem-14087	40	45	and	and	CCONJ
fbem-14087	40	46	lowers	lower	VERB
fbem-14087	40	47	the	the	DET
fbem-14087	40	48	tax	tax	NOUN
fbem-14087	40	49	rate	rate	NOUN
fbem-14087	40	50	.	.	PUNCT
fbem-14087	41	1	it	it	PRON
fbem-14087	41	2	was	be	AUX
fbem-14087	41	3	passed	pass	VERB
fbem-14087	41	4	in	in	ADP
fbem-14087	41	5	the	the	DET
fbem-14087	41	6	same	same	ADJ
fbem-14087	41	7	year	year	NOUN
fbem-14087	41	8	the	the	DET
fbem-14087	41	9	stamp	stamp	NOUN
fbem-14087	41	10	duty	duty	NOUN
fbem-14087	41	11	law	law	NOUN
fbem-14087	41	12	of	of	ADP
fbem-14087	41	13	the	the	DET
fbem-14087	41	14	people	people	NOUN
fbem-14087	41	15	's	's	PART
fbem-14087	41	16	republic	republic	NOUN
fbem-14087	41	17	of	of	ADP
fbem-14087	41	18	china	china	PROPN
fbem-14087	41	19	was	be	AUX
fbem-14087	41	20	enacted	enact	VERB
fbem-14087	41	21	.	.	PUNCT
fbem-14087	42	1	in	in	ADP
fbem-14087	42	2	july	july	PROPN
fbem-14087	42	3	2022	2022	NUM
fbem-14087	42	4	,	,	PUNCT
fbem-14087	42	5	the	the	DET
fbem-14087	42	6	"	"	PUNCT
fbem-14087	42	7	stamp	stamp	NOUN
fbem-14087	42	8	duty	duty	NOUN
fbem-14087	42	9	law	law	NOUN
fbem-14087	42	10	of	of	ADP
fbem-14087	42	11	the	the	DET
fbem-14087	42	12	people	people	NOUN
fbem-14087	42	13	's	's	PART
fbem-14087	42	14	republic	republic	NOUN
fbem-14087	42	15	of	of	ADP
fbem-14087	42	16	china	china	PROPN
fbem-14087	42	17	"	"	PUNCT
fbem-14087	42	18	was	be	AUX
fbem-14087	42	19	officially	officially	ADV
fbem-14087	42	20	implemented	implement	VERB
fbem-14087	42	21	,	,	PUNCT
fbem-14087	42	22	which	which	PRON
fbem-14087	42	23	clearly	clearly	ADV
fbem-14087	42	24	stated	state	VERB
fbem-14087	42	25	the	the	DET
fbem-14087	42	26	tax	tax	NOUN
fbem-14087	42	27	rate	rate	NOUN
fbem-14087	42	28	adjustment	adjustment	NOUN
fbem-14087	42	29	details	detail	NOUN
fbem-14087	42	30	such	such	ADJ
fbem-14087	42	31	as	as	ADP
fbem-14087	42	32	a	a	DET
fbem-14087	42	33	reduction	reduction	NOUN
fbem-14087	42	34	in	in	ADP
fbem-14087	42	35	the	the	DET
fbem-14087	42	36	tax	tax	NOUN
fbem-14087	42	37	rate	rate	NOUN
fbem-14087	42	38	for	for	ADP
fbem-14087	42	39	contracts	contract	NOUN
fbem-14087	42	40	such	such	ADJ
fbem-14087	42	41	as	as	ADP
fbem-14087	42	42	contracting	contracting	NOUN
fbem-14087	42	43	and	and	CCONJ
fbem-14087	42	44	construction	construction	NOUN
fbem-14087	42	45	projects	project	NOUN
fbem-14087	42	46	,	,	PUNCT
fbem-14087	42	47	and	and	CCONJ
fbem-14087	42	48	a	a	DET
fbem-14087	42	49	slight	slight	ADJ
fbem-14087	42	50	increase	increase	NOUN
fbem-14087	42	51	in	in	ADP
fbem-14087	42	52	the	the	DET
fbem-14087	42	53	tax	tax	NOUN
fbem-14087	42	54	rate	rate	NOUN
fbem-14087	42	55	for	for	ADP
fbem-14087	42	56	property	property	NOUN
fbem-14087	42	57	insurance	insurance	NOUN
fbem-14087	42	58	contracts	contract	NOUN
fbem-14087	42	59	.	.	PUNCT
fbem-14087	43	1	in	in	ADP
fbem-14087	43	2	addition	addition	NOUN
fbem-14087	43	3	,	,	PUNCT
fbem-14087	43	4	the	the	DET
fbem-14087	43	5	country	country	NOUN
fbem-14087	43	6	is	be	AUX
fbem-14087	43	7	still	still	ADV
fbem-14087	43	8	introducing	introduce	VERB
fbem-14087	43	9	a	a	DET
fbem-14087	43	10	series	series	NOUN
fbem-14087	43	11	of	of	ADP
fbem-14087	43	12	policies	policy	NOUN
fbem-14087	43	13	for	for	ADP
fbem-14087	43	14	exemptions	exemption	NOUN
fbem-14087	43	15	and	and	CCONJ
fbem-14087	43	16	reductions	reduction	NOUN
fbem-14087	43	17	.	.	PUNCT
fbem-14087	44	1	combined	combine	VERB
fbem-14087	44	2	with	with	ADP
fbem-14087	44	3	the	the	DET
fbem-14087	44	4	market	market	NOUN
fbem-14087	44	5	background	background	NOUN
fbem-14087	44	6	of	of	ADP
fbem-14087	44	7	the	the	DET
fbem-14087	44	8	epidemic	epidemic	NOUN
fbem-14087	44	9	era	era	NOUN
fbem-14087	44	10	starting	start	VERB
fbem-14087	44	11	in	in	ADP
fbem-14087	44	12	2020	2020	NUM
fbem-14087	44	13	,	,	PUNCT
fbem-14087	44	14	it	it	PRON
fbem-14087	44	15	can	can	AUX
fbem-14087	44	16	be	be	AUX
fbem-14087	44	17	believed	believe	VERB
fbem-14087	44	18	that	that	SCONJ
fbem-14087	44	19	the	the	DET
fbem-14087	44	20	overall	overall	ADJ
fbem-14087	44	21	stamp	stamp	NOUN
fbem-14087	44	22	tax	tax	NOUN
fbem-14087	44	23	collection	collection	NOUN
fbem-14087	44	24	policy	policy	NOUN
fbem-14087	44	25	reform	reform	NOUN
fbem-14087	44	26	tends	tend	VERB
fbem-14087	44	27	to	to	PART
fbem-14087	44	28	reduce	reduce	VERB
fbem-14087	44	29	the	the	DET
fbem-14087	44	30	tax	tax	NOUN
fbem-14087	44	31	amount	amount	NOUN
fbem-14087	44	32	,	,	PUNCT
fbem-14087	44	33	encourage	encourage	VERB
fbem-14087	44	34	industrial	industrial	ADJ
fbem-14087	44	35	development	development	NOUN
fbem-14087	44	36	,	,	PUNCT
fbem-14087	44	37	and	and	CCONJ
fbem-14087	44	38	at	at	ADP
fbem-14087	44	39	the	the	DET
fbem-14087	44	40	same	same	ADJ
fbem-14087	44	41	time	time	NOUN
fbem-14087	44	42	simplify	simplify	VERB
fbem-14087	44	43	tax	tax	NOUN
fbem-14087	44	44	items	item	NOUN
fbem-14087	44	45	,	,	PUNCT
fbem-14087	44	46	tax	tax	NOUN
fbem-14087	44	47	sources	source	NOUN
fbem-14087	44	48	and	and	CCONJ
fbem-14087	44	49	related	related	ADJ
fbem-14087	44	50	regulations	regulation	NOUN
fbem-14087	44	51	,	,	PUNCT
fbem-14087	44	52	reduce	reduce	VERB
fbem-14087	44	53	corporate	corporate	ADJ
fbem-14087	44	54	tax	tax	NOUN
fbem-14087	44	55	burden	burden	NOUN
fbem-14087	44	56	pressure	pressure	NOUN
fbem-14087	44	57	from	from	ADP
fbem-14087	44	58	two	two	NUM
fbem-14087	44	59	levels	level	NOUN
fbem-14087	44	60	,	,	PUNCT
fbem-14087	44	61	and	and	CCONJ
fbem-14087	44	62	reduce	reduce	VERB
fbem-14087	44	63	the	the	DET
fbem-14087	44	64	process	process	NOUN
fbem-14087	44	65	of	of	ADP
fbem-14087	44	66	corporate	corporate	ADJ
fbem-14087	44	67	tax	tax	NOUN
fbem-14087	44	68	payment	payment	NOUN
fbem-14087	44	69	.	.	PUNCT
fbem-14087	45	1	errors	error	NOUN
fbem-14087	45	2	.	.	PUNCT
fbem-14087	46	1	2.3	2.3	NUM
fbem-14087	46	2	.	.	PUNCT
fbem-14087	47	1	the	the	DET
fbem-14087	47	2	tax	tax	NOUN
fbem-14087	47	3	function	function	NOUN
fbem-14087	47	4	of	of	ADP
fbem-14087	47	5	stamp	stamp	NOUN
fbem-14087	47	6	duty	duty	NOUN
fbem-14087	47	7	under	under	ADP
fbem-14087	47	8	the	the	DET
fbem-14087	47	9	new	new	ADJ
fbem-14087	47	10	economic	economic	ADJ
fbem-14087	47	11	development	development	NOUN
fbem-14087	47	12	model	model	NOUN
fbem-14087	47	13	in	in	ADP
fbem-14087	47	14	the	the	DET
fbem-14087	47	15	early	early	ADJ
fbem-14087	47	16	days	day	NOUN
fbem-14087	47	17	of	of	ADP
fbem-14087	47	18	stamp	stamp	NOUN
fbem-14087	47	19	tax	tax	NOUN
fbem-14087	47	20	,	,	PUNCT
fbem-14087	47	21	its	its	PRON
fbem-14087	47	22	main	main	ADJ
fbem-14087	47	23	function	function	NOUN
fbem-14087	47	24	was	be	AUX
fbem-14087	47	25	to	to	PART
fbem-14087	47	26	increase	increase	VERB
fbem-14087	47	27	fiscal	fiscal	ADJ
fbem-14087	47	28	revenue	revenue	NOUN
fbem-14087	47	29	.	.	PUNCT
fbem-14087	48	1	in	in	ADP
fbem-14087	48	2	the	the	DET
fbem-14087	48	3	evolution	evolution	NOUN
fbem-14087	48	4	of	of	ADP
fbem-14087	48	5	the	the	DET
fbem-14087	48	6	capital	capital	NOUN
fbem-14087	48	7	market	market	NOUN
fbem-14087	48	8	,	,	PUNCT
fbem-14087	48	9	in	in	ADP
fbem-14087	48	10	order	order	NOUN
fbem-14087	48	11	to	to	PART
fbem-14087	48	12	cater	cater	VERB
fbem-14087	48	13	to	to	ADP
fbem-14087	48	14	the	the	DET
fbem-14087	48	15	needs	need	NOUN
fbem-14087	48	16	of	of	ADP
fbem-14087	48	17	economic	economic	ADJ
fbem-14087	48	18	development	development	NOUN
fbem-14087	48	19	,	,	PUNCT
fbem-14087	48	20	stamp	stamp	NOUN
fbem-14087	48	21	tax	tax	NOUN
fbem-14087	48	22	objectively	objectively	ADV
fbem-14087	48	23	played	play	VERB
fbem-14087	48	24	a	a	DET
fbem-14087	48	25	market	market	NOUN
fbem-14087	48	26	regulatory	regulatory	ADJ
fbem-14087	48	27	role	role	NOUN
fbem-14087	48	28	.	.	PUNCT
fbem-14087	49	1	especially	especially	ADV
fbem-14087	49	2	in	in	ADP
fbem-14087	49	3	the	the	DET
fbem-14087	49	4	securities	security	NOUN
fbem-14087	49	5	market	market	NOUN
fbem-14087	49	6	,	,	PUNCT
fbem-14087	49	7	the	the	DET
fbem-14087	49	8	tax	tax	NOUN
fbem-14087	49	9	rate	rate	NOUN
fbem-14087	49	10	of	of	ADP
fbem-14087	49	11	stamp	stamp	NOUN
fbem-14087	49	12	tax	tax	NOUN
fbem-14087	49	13	can	can	AUX
fbem-14087	49	14	affect	affect	VERB
fbem-14087	49	15	stock	stock	NOUN
fbem-14087	49	16	transactions	transaction	NOUN
fbem-14087	49	17	.	.	PUNCT
fbem-14087	50	1	the	the	DET
fbem-14087	50	2	cost	cost	NOUN
fbem-14087	50	3	has	have	VERB
fbem-14087	50	4	a	a	DET
fbem-14087	50	5	direct	direct	ADJ
fbem-14087	50	6	impact	impact	NOUN
fbem-14087	50	7	,	,	PUNCT
fbem-14087	50	8	effectively	effectively	ADV
fbem-14087	50	9	curbing	curb	VERB
fbem-14087	50	10	speculation	speculation	NOUN
fbem-14087	50	11	,	,	PUNCT
fbem-14087	50	12	regulating	regulate	VERB
fbem-14087	50	13	the	the	DET
fbem-14087	50	14	stock	stock	NOUN
fbem-14087	50	15	market	market	NOUN
fbem-14087	50	16	,	,	PUNCT
fbem-14087	50	17	preventing	prevent	VERB
fbem-14087	50	18	the	the	DET
fbem-14087	50	19	formation	formation	NOUN
fbem-14087	50	20	of	of	ADP
fbem-14087	50	21	stock	stock	NOUN
fbem-14087	50	22	market	market	NOUN
fbem-14087	50	23	bubbles	bubble	NOUN
fbem-14087	50	24	to	to	ADP
fbem-14087	50	25	a	a	DET
fbem-14087	50	26	certain	certain	ADJ
fbem-14087	50	27	extent	extent	NOUN
fbem-14087	50	28	,	,	PUNCT
fbem-14087	50	29	and	and	CCONJ
fbem-14087	50	30	suppressing	suppress	VERB
fbem-14087	50	31	large	large	ADJ
fbem-14087	50	32	fluctuations	fluctuation	NOUN
fbem-14087	50	33	in	in	ADP
fbem-14087	50	34	the	the	DET
fbem-14087	50	35	stock	stock	NOUN
fbem-14087	50	36	market	market	NOUN
fbem-14087	50	37	.	.	PUNCT
fbem-14087	51	1	at	at	ADP
fbem-14087	51	2	the	the	DET
fbem-14087	51	3	same	same	ADJ
fbem-14087	51	4	time	time	NOUN
fbem-14087	51	5	,	,	PUNCT
fbem-14087	51	6	stamp	stamp	NOUN
fbem-14087	51	7	duty	duty	NOUN
fbem-14087	51	8	can	can	AUX
fbem-14087	51	9	supervise	supervise	VERB
fbem-14087	51	10	enterprise	enterprise	NOUN
fbem-14087	51	11	contracts	contract	NOUN
fbem-14087	51	12	,	,	PUNCT
fbem-14087	51	13	promote	promote	VERB
fbem-14087	51	14	the	the	DET
fbem-14087	51	15	standardization	standardization	NOUN
fbem-14087	51	16	of	of	ADP
fbem-14087	51	17	contract	contract	NOUN
fbem-14087	51	18	management	management	NOUN
fbem-14087	51	19	,	,	PUNCT
fbem-14087	51	20	and	and	CCONJ
fbem-14087	51	21	guarantee	guarantee	VERB
fbem-14087	51	22	the	the	DET
fbem-14087	51	23	collection	collection	NOUN
fbem-14087	51	24	of	of	ADP
fbem-14087	51	25	other	other	ADJ
fbem-14087	51	26	taxes	taxis	NOUN
fbem-14087	51	27	.	.	PUNCT
fbem-14087	52	1	2.3.1	2.3.1	NUM
fbem-14087	52	2	.	.	PUNCT
fbem-14087	52	3	fiscal	fiscal	ADJ
fbem-14087	52	4	revenue	revenue	NOUN
fbem-14087	52	5	capacity	capacity	NOUN
fbem-14087	52	6	judging	judge	VERB
fbem-14087	52	7	from	from	ADP
fbem-14087	52	8	the	the	DET
fbem-14087	52	9	stamp	stamp	NOUN
fbem-14087	52	10	tax	tax	NOUN
fbem-14087	52	11	revenue	revenue	NOUN
fbem-14087	52	12	situation	situation	NOUN
fbem-14087	52	13	in	in	ADP
fbem-14087	52	14	recent	recent	ADJ
fbem-14087	52	15	years	year	NOUN
fbem-14087	52	16	,	,	PUNCT
fbem-14087	52	17	the	the	DET
fbem-14087	52	18	total	total	ADJ
fbem-14087	52	19	tax	tax	NOUN
fbem-14087	52	20	revenue	revenue	NOUN
fbem-14087	52	21	has	have	AUX
fbem-14087	52	22	shown	show	VERB
fbem-14087	52	23	an	an	DET
fbem-14087	52	24	overall	overall	ADJ
fbem-14087	52	25	upward	upward	ADJ
fbem-14087	52	26	trend	trend	NOUN
fbem-14087	52	27	.	.	PUNCT
fbem-14087	53	1	among	among	ADP
fbem-14087	53	2	them	they	PRON
fbem-14087	53	3	,	,	PUNCT
fbem-14087	53	4	securities	security	NOUN
fbem-14087	53	5	transaction	transaction	NOUN
fbem-14087	53	6	stamp	stamp	NOUN
fbem-14087	53	7	tax	tax	NOUN
fbem-14087	53	8	is	be	AUX
fbem-14087	53	9	the	the	DET
fbem-14087	53	10	main	main	ADJ
fbem-14087	53	11	source	source	NOUN
fbem-14087	53	12	of	of	ADP
fbem-14087	53	13	stamp	stamp	NOUN
fbem-14087	53	14	tax	tax	NOUN
fbem-14087	53	15	revenue	revenue	NOUN
fbem-14087	53	16	,	,	PUNCT
fbem-14087	53	17	and	and	CCONJ
fbem-14087	53	18	its	its	PRON
fbem-14087	53	19	proportion	proportion	NOUN
fbem-14087	53	20	has	have	AUX
fbem-14087	53	21	not	not	PART
fbem-14087	53	22	fluctuated	fluctuate	VERB
fbem-14087	53	23	much	much	ADV
fbem-14087	53	24	,	,	PUNCT
fbem-14087	53	25	about	about	ADV
fbem-14087	53	26	40	40	NUM
fbem-14087	53	27	%	%	NOUN
fbem-14087	53	28	to	to	PART
fbem-14087	53	29	60	60	NUM
fbem-14087	53	30	%	%	NOUN
fbem-14087	53	31	.	.	PUNCT
fbem-14087	54	1	from	from	ADP
fbem-14087	54	2	an	an	DET
fbem-14087	54	3	overall	overall	ADJ
fbem-14087	54	4	tax	tax	NOUN
fbem-14087	54	5	perspective	perspective	NOUN
fbem-14087	54	6	,	,	PUNCT
fbem-14087	54	7	the	the	DET
fbem-14087	54	8	total	total	ADJ
fbem-14087	54	9	national	national	ADJ
fbem-14087	54	10	fiscal	fiscal	ADJ
fbem-14087	54	11	revenue	revenue	NOUN
fbem-14087	54	12	from	from	ADP
fbem-14087	54	13	2016	2016	NUM
fbem-14087	54	14	to	to	ADP
fbem-14087	54	15	2021	2021	NUM
fbem-14087	54	16	was	be	AUX
fbem-14087	54	17	11.6	11.6	NUM
fbem-14087	54	18	trillion	trillion	NUM
fbem-14087	54	19	yuan	yuan	NOUN
fbem-14087	54	20	,	,	PUNCT
fbem-14087	54	21	12.6	12.6	NUM
fbem-14087	54	22	trillion	trillion	NUM
fbem-14087	54	23	yuan	yuan	NOUN
fbem-14087	54	24	,	,	PUNCT
fbem-14087	54	25	17	17	NUM
fbem-14087	54	26	trillion	trillion	NUM
fbem-14087	54	27	yuan	yuan	NOUN
fbem-14087	54	28	,	,	PUNCT
fbem-14087	54	29	15.8	15.8	NUM
fbem-14087	54	30	trillion	trillion	NUM
fbem-14087	54	31	yuan	yuan	NOUN
fbem-14087	54	32	,	,	PUNCT
fbem-14087	54	33	13	13	NUM
fbem-14087	54	34	trillion	trillion	NUM
fbem-14087	54	35	yuan	yuan	NOUN
fbem-14087	54	36	,	,	PUNCT
fbem-14087	54	37	and	and	CCONJ
fbem-14087	54	38	17.3	17.3	NUM
fbem-14087	54	39	trillion	trillion	NUM
fbem-14087	54	40	yuan	yuan	NOUN
fbem-14087	54	41	respectively	respectively	ADV
fbem-14087	54	42	,	,	PUNCT
fbem-14087	54	43	except	except	SCONJ
fbem-14087	54	44	for	for	ADP
fbem-14087	54	45	2020	2020	NUM
fbem-14087	54	46	in	in	ADP
fbem-14087	54	47	addition	addition	NOUN
fbem-14087	54	48	to	to	ADP
fbem-14087	54	49	the	the	DET
fbem-14087	54	50	sharp	sharp	ADJ
fbem-14087	54	51	decline	decline	NOUN
fbem-14087	54	52	in	in	ADP
fbem-14087	54	53	fiscal	fiscal	ADJ
fbem-14087	54	54	revenue	revenue	NOUN
fbem-14087	54	55	due	due	ADP
fbem-14087	54	56	to	to	ADP
fbem-14087	54	57	the	the	DET
fbem-14087	54	58	impact	impact	NOUN
fbem-14087	54	59	of	of	ADP
fbem-14087	54	60	the	the	DET
fbem-14087	54	61	epidemic	epidemic	NOUN
fbem-14087	54	62	in	in	ADP
fbem-14087	54	63	2017	2017	NUM
fbem-14087	54	64	,	,	PUNCT
fbem-14087	54	65	the	the	DET
fbem-14087	54	66	overall	overall	ADJ
fbem-14087	54	67	revenue	revenue	NOUN
fbem-14087	54	68	is	be	AUX
fbem-14087	54	69	relatively	relatively	ADV
fbem-14087	54	70	stable	stable	ADJ
fbem-14087	54	71	.	.	PUNCT
fbem-14087	55	1	the	the	DET
fbem-14087	55	2	proportion	proportion	NOUN
fbem-14087	55	3	of	of	ADP
fbem-14087	55	4	stamp	stamp	NOUN
fbem-14087	55	5	duty	duty	NOUN
fbem-14087	55	6	year	year	NOUN
fbem-14087	55	7	by	by	ADP
fbem-14087	55	8	year	year	NOUN
fbem-14087	55	9	is	be	AUX
fbem-14087	55	10	1.90	1.90	NUM
fbem-14087	55	11	%	%	NOUN
fbem-14087	55	12	,	,	PUNCT
fbem-14087	55	13	1.75	1.75	NUM
fbem-14087	55	14	%	%	NOUN
fbem-14087	55	15	,	,	PUNCT
fbem-14087	55	16	1.29	1.29	NUM
fbem-14087	55	17	%	%	NOUN
fbem-14087	55	18	,	,	PUNCT
fbem-14087	55	19	1.56	1.56	NUM
fbem-14087	55	20	%	%	NOUN
fbem-14087	55	21	,	,	PUNCT
fbem-14087	55	22	2.37	2.37	NUM
fbem-14087	55	23	%	%	NOUN
fbem-14087	55	24	,	,	PUNCT
fbem-14087	55	25	and	and	CCONJ
fbem-14087	55	26	2.36	2.36	NUM
fbem-14087	55	27	%	%	NOUN
fbem-14087	55	28	respectively	respectively	ADV
fbem-14087	55	29	.	.	PUNCT
fbem-14087	56	1	the	the	DET
fbem-14087	56	2	overall	overall	ADJ
fbem-14087	56	3	rate	rate	NOUN
fbem-14087	56	4	remains	remain	VERB
fbem-14087	56	5	at	at	ADP
fbem-14087	56	6	about	about	ADV
fbem-14087	56	7	2	2	NUM
fbem-14087	56	8	%	%	NOUN
fbem-14087	56	9	,	,	PUNCT
fbem-14087	56	10	which	which	PRON
fbem-14087	56	11	is	be	AUX
fbem-14087	56	12	a	a	DET
fbem-14087	56	13	huge	huge	ADJ
fbem-14087	56	14	gap	gap	NOUN
fbem-14087	56	15	with	with	ADP
fbem-14087	56	16	the	the	DET
fbem-14087	56	17	income	income	NOUN
fbem-14087	56	18	from	from	ADP
fbem-14087	56	19	the	the	DET
fbem-14087	56	20	main	main	ADJ
fbem-14087	56	21	types	type	NOUN
fbem-14087	56	22	of	of	ADP
fbem-14087	56	23	turnover	turnover	NOUN
fbem-14087	56	24	tax	tax	NOUN
fbem-14087	56	25	.	.	PUNCT
fbem-14087	57	1	it	it	PRON
fbem-14087	57	2	is	be	AUX
fbem-14087	57	3	a	a	DET
fbem-14087	57	4	veritable	veritable	ADJ
fbem-14087	57	5	small	small	ADJ
fbem-14087	57	6	tax	tax	NOUN
fbem-14087	57	7	.	.	PUNCT
fbem-14087	58	1	it	it	PRON
fbem-14087	58	2	can	can	AUX
fbem-14087	58	3	be	be	AUX
fbem-14087	58	4	seen	see	VERB
fbem-14087	58	5	that	that	SCONJ
fbem-14087	58	6	its	its	PRON
fbem-14087	58	7	fiscal	fiscal	ADJ
fbem-14087	58	8	revenue	revenue	NOUN
fbem-14087	58	9	function	function	NOUN
fbem-14087	58	10	is	be	AUX
fbem-14087	58	11	no	no	ADV
fbem-14087	58	12	longer	long	ADV
fbem-14087	58	13	able	able	ADJ
fbem-14087	58	14	to	to	PART
fbem-14087	58	15	meet	meet	VERB
fbem-14087	58	16	the	the	DET
fbem-14087	58	17	needs	need	NOUN
fbem-14087	58	18	of	of	ADP
fbem-14087	58	19	the	the	DET
fbem-14087	58	20	country	country	NOUN
fbem-14087	58	21	's	's	PART
fbem-14087	58	22	economic	economic	ADJ
fbem-14087	58	23	development	development	NOUN
fbem-14087	58	24	.	.	PUNCT
fbem-14087	59	1	2.3.2	2.3.2	X
fbem-14087	59	2	.	.	PUNCT
fbem-14087	59	3	market	market	NOUN
fbem-14087	59	4	control	control	NOUN
fbem-14087	59	5	ability	ability	NOUN
fbem-14087	59	6	the	the	DET
fbem-14087	59	7	market	market	NOUN
fbem-14087	59	8	control	control	NOUN
fbem-14087	59	9	ability	ability	NOUN
fbem-14087	59	10	of	of	ADP
fbem-14087	59	11	stamp	stamp	NOUN
fbem-14087	59	12	tax	tax	NOUN
fbem-14087	59	13	is	be	AUX
fbem-14087	59	14	mainly	mainly	ADV
fbem-14087	59	15	reflected	reflect	VERB
fbem-14087	59	16	in	in	ADP
fbem-14087	59	17	the	the	DET
fbem-14087	59	18	securities	security	NOUN
fbem-14087	59	19	trading	trading	NOUN
fbem-14087	59	20	market	market	NOUN
fbem-14087	59	21	.	.	PUNCT
fbem-14087	60	1	the	the	DET
fbem-14087	60	2	adjustment	adjustment	NOUN
fbem-14087	60	3	of	of	ADP
fbem-14087	60	4	stamp	stamp	NOUN
fbem-14087	60	5	tax	tax	NOUN
fbem-14087	60	6	rate	rate	NOUN
fbem-14087	60	7	can	can	AUX
fbem-14087	60	8	directly	directly	ADV
fbem-14087	60	9	affect	affect	VERB
fbem-14087	60	10	the	the	DET
fbem-14087	60	11	profits	profit	NOUN
fbem-14087	60	12	of	of	ADP
fbem-14087	60	13	both	both	DET
fbem-14087	60	14	parties	party	NOUN
fbem-14087	60	15	to	to	ADP
fbem-14087	60	16	the	the	DET
fbem-14087	60	17	transaction	transaction	NOUN
fbem-14087	60	18	.	.	PUNCT
fbem-14087	61	1	when	when	SCONJ
fbem-14087	61	2	the	the	DET
fbem-14087	61	3	securities	security	NOUN
fbem-14087	61	4	market	market	NOUN
fbem-14087	61	5	is	be	AUX
fbem-14087	61	6	sluggish	sluggish	ADJ
fbem-14087	61	7	,	,	PUNCT
fbem-14087	61	8	the	the	DET
fbem-14087	61	9	stamp	stamp	NOUN
fbem-14087	61	10	tax	tax	NOUN
fbem-14087	61	11	rate	rate	NOUN
fbem-14087	61	12	is	be	AUX
fbem-14087	61	13	reduced	reduce	VERB
fbem-14087	61	14	to	to	PART
fbem-14087	61	15	revitalize	revitalize	VERB
fbem-14087	61	16	the	the	DET
fbem-14087	61	17	securities	security	NOUN
fbem-14087	61	18	market	market	NOUN
fbem-14087	61	19	;	;	PUNCT
fbem-14087	61	20	when	when	SCONJ
fbem-14087	61	21	the	the	DET
fbem-14087	61	22	transaction	transaction	NOUN
fbem-14087	61	23	volume	volume	NOUN
fbem-14087	61	24	of	of	ADP
fbem-14087	61	25	the	the	DET
fbem-14087	61	26	securities	security	NOUN
fbem-14087	61	27	market	market	NOUN
fbem-14087	61	28	is	be	AUX
fbem-14087	61	29	artificially	artificially	ADV
fbem-14087	61	30	high	high	ADJ
fbem-14087	61	31	,	,	PUNCT
fbem-14087	61	32	the	the	DET
fbem-14087	61	33	stamp	stamp	NOUN
fbem-14087	61	34	tax	tax	NOUN
fbem-14087	61	35	rate	rate	NOUN
fbem-14087	61	36	is	be	AUX
fbem-14087	61	37	increased	increase	VERB
fbem-14087	61	38	.	.	PUNCT
fbem-14087	62	1	to	to	PART
fbem-14087	62	2	suppress	suppress	VERB
fbem-14087	62	3	bubbles	bubble	NOUN
fbem-14087	62	4	in	in	ADP
fbem-14087	62	5	the	the	DET
fbem-14087	62	6	securities	security	NOUN
fbem-14087	62	7	market	market	NOUN
fbem-14087	62	8	and	and	CCONJ
fbem-14087	62	9	prevent	prevent	VERB
fbem-14087	62	10	large	large	ADJ
fbem-14087	62	11	fluctuations	fluctuation	NOUN
fbem-14087	62	12	in	in	ADP
fbem-14087	62	13	the	the	DET
fbem-14087	62	14	stock	stock	NOUN
fbem-14087	62	15	market	market	NOUN
fbem-14087	62	16	from	from	ADP
fbem-14087	62	17	affecting	affect	VERB
fbem-14087	62	18	the	the	DET
fbem-14087	62	19	development	development	NOUN
fbem-14087	62	20	of	of	ADP
fbem-14087	62	21	the	the	DET
fbem-14087	62	22	real	real	ADJ
fbem-14087	62	23	economy	economy	NOUN
fbem-14087	62	24	.	.	PUNCT
fbem-14087	63	1	judging	judge	VERB
fbem-14087	63	2	from	from	ADP
fbem-14087	63	3	the	the	DET
fbem-14087	63	4	history	history	NOUN
fbem-14087	63	5	of	of	ADP
fbem-14087	63	6	adjustments	adjustment	NOUN
fbem-14087	63	7	to	to	ADP
fbem-14087	63	8	the	the	DET
fbem-14087	63	9	stamp	stamp	NOUN
fbem-14087	63	10	tax	tax	NOUN
fbem-14087	63	11	rate	rate	NOUN
fbem-14087	63	12	for	for	ADP
fbem-14087	63	13	securities	security	NOUN
fbem-14087	63	14	transactions	transaction	NOUN
fbem-14087	63	15	in	in	ADP
fbem-14087	63	16	my	my	PRON
fbem-14087	63	17	country	country	NOUN
fbem-14087	63	18	,	,	PUNCT
fbem-14087	63	19	after	after	SCONJ
fbem-14087	63	20	it	it	PRON
fbem-14087	63	21	was	be	AUX
fbem-14087	63	22	lowered	lower	VERB
fbem-14087	63	23	from	from	ADP
fbem-14087	63	24	4‰	4‰	NUM
fbem-14087	63	25	to	to	ADP
fbem-14087	63	26	2‰	2‰	NUM
fbem-14087	63	27	in	in	ADP
fbem-14087	63	28	2001	2001	NUM
fbem-14087	63	29	,	,	PUNCT
fbem-14087	63	30	the	the	DET
fbem-14087	63	31	stock	stock	NOUN
fbem-14087	63	32	market	market	NOUN
fbem-14087	63	33	rose	rise	VERB
fbem-14087	63	34	slightly	slightly	ADV
fbem-14087	63	35	.	.	PUNCT
fbem-14087	64	1	on	on	ADP
fbem-14087	64	2	january	january	PROPN
fbem-14087	64	3	23	23	NUM
fbem-14087	64	4	,	,	PUNCT
fbem-14087	64	5	2005	2005	NUM
fbem-14087	64	6	,	,	PUNCT
fbem-14087	64	7	the	the	DET
fbem-14087	64	8	stamp	stamp	NOUN
fbem-14087	64	9	tax	tax	NOUN
fbem-14087	64	10	rate	rate	NOUN
fbem-14087	64	11	was	be	AUX
fbem-14087	64	12	lowered	lower	VERB
fbem-14087	64	13	again	again	ADV
fbem-14087	64	14	,	,	PUNCT
fbem-14087	64	15	from	from	ADP
fbem-14087	64	16	2‰	2‰	NUM
fbem-14087	64	17	to	to	ADP
fbem-14087	64	18	1‰.	1‰.	PROPN
fbem-14087	64	19	this	this	DET
fbem-14087	64	20	time	time	NOUN
fbem-14087	64	21	it	it	PRON
fbem-14087	64	22	was	be	AUX
fbem-14087	64	23	lowered	lower	VERB
fbem-14087	64	24	.	.	PUNCT
fbem-14087	65	1	the	the	DET
fbem-14087	65	2	impact	impact	NOUN
fbem-14087	65	3	has	have	AUX
fbem-14087	65	4	been	be	AUX
fbem-14087	65	5	far	far	ADV
fbem-14087	65	6	-	-	PUNCT
fbem-14087	65	7	reaching	reach	VERB
fbem-14087	65	8	.	.	PUNCT
fbem-14087	66	1	the	the	DET
fbem-14087	66	2	a	a	DET
fbem-14087	66	3	-	-	PUNCT
fbem-14087	66	4	share	share	NOUN
fbem-14087	66	5	market	market	NOUN
fbem-14087	66	6	has	have	AUX
fbem-14087	66	7	made	make	VERB
fbem-14087	66	8	rapid	rapid	ADJ
fbem-14087	66	9	progress	progress	NOUN
fbem-14087	66	10	for	for	ADP
fbem-14087	66	11	three	three	NUM
fbem-14087	66	12	consecutive	consecutive	ADJ
fbem-14087	66	13	years	year	NOUN
fbem-14087	66	14	,	,	PUNCT
fbem-14087	66	15	ushering	usher	VERB
fbem-14087	66	16	in	in	ADP
fbem-14087	66	17	an	an	DET
fbem-14087	66	18	unprecedented	unprecedented	ADJ
fbem-14087	66	19	bull	bull	NOUN
fbem-14087	66	20	market	market	NOUN
fbem-14087	66	21	.	.	PUNCT
fbem-14087	67	1	in	in	ADP
fbem-14087	67	2	2007	2007	NUM
fbem-14087	67	3	,	,	PUNCT
fbem-14087	67	4	the	the	DET
fbem-14087	67	5	shanghai	shanghai	PROPN
fbem-14087	67	6	composite	composite	PROPN
fbem-14087	67	7	index	index	NOUN
fbem-14087	67	8	reached	reach	VERB
fbem-14087	67	9	a	a	DET
fbem-14087	67	10	historical	historical	ADJ
fbem-14087	67	11	peak	peak	NOUN
fbem-14087	67	12	of	of	ADP
fbem-14087	67	13	6,124	6,124	NUM
fbem-14087	67	14	points	point	NOUN
fbem-14087	67	15	,	,	PUNCT
fbem-14087	67	16	which	which	PRON
fbem-14087	67	17	has	have	AUX
fbem-14087	67	18	not	not	PART
fbem-14087	67	19	been	be	AUX
fbem-14087	67	20	surpassed	surpass	VERB
fbem-14087	67	21	so	so	ADV
fbem-14087	67	22	far	far	ADV
fbem-14087	67	23	.	.	PUNCT
fbem-14087	68	1	in	in	ADP
fbem-14087	68	2	order	order	NOUN
fbem-14087	68	3	to	to	PART
fbem-14087	68	4	prevent	prevent	VERB
fbem-14087	68	5	the	the	DET
fbem-14087	68	6	overheating	overheating	NOUN
fbem-14087	68	7	of	of	ADP
fbem-14087	68	8	the	the	DET
fbem-14087	68	9	securities	security	NOUN
fbem-14087	68	10	market	market	NOUN
fbem-14087	68	11	from	from	ADP
fbem-14087	68	12	triggering	trigger	VERB
fbem-14087	68	13	a	a	DET
fbem-14087	68	14	bubble	bubble	NOUN
fbem-14087	68	15	economy	economy	NOUN
fbem-14087	68	16	crisis	crisis	NOUN
fbem-14087	68	17	,	,	PUNCT
fbem-14087	68	18	the	the	DET
fbem-14087	68	19	stamp	stamp	NOUN
fbem-14087	68	20	tax	tax	NOUN
fbem-14087	68	21	rate	rate	NOUN
fbem-14087	68	22	was	be	AUX
fbem-14087	68	23	raised	raise	VERB
fbem-14087	68	24	for	for	ADP
fbem-14087	68	25	the	the	DET
fbem-14087	68	26	only	only	ADJ
fbem-14087	68	27	time	time	NOUN
fbem-14087	68	28	on	on	ADP
fbem-14087	68	29	may	may	PROPN
fbem-14087	68	30	30	30	NUM
fbem-14087	68	31	,	,	PUNCT
fbem-14087	68	32	2007	2007	NUM
fbem-14087	68	33	,	,	PUNCT
fbem-14087	68	34	from	from	ADP
fbem-14087	68	35	1‰	1‰	NUM
fbem-14087	68	36	to	to	ADP
fbem-14087	68	37	3‰.	3‰.	NUM
fbem-14087	68	38	however	however	ADV
fbem-14087	68	39	,	,	PUNCT
fbem-14087	68	40	due	due	ADP
fbem-14087	68	41	to	to	ADP
fbem-14087	68	42	the	the	DET
fbem-14087	68	43	strong	strong	ADJ
fbem-14087	68	44	stock	stock	NOUN
fbem-14087	68	45	market	market	NOUN
fbem-14087	68	46	frenzy	frenzy	NOUN
fbem-14087	68	47	at	at	ADP
fbem-14087	68	48	that	that	DET
fbem-14087	68	49	time	time	NOUN
fbem-14087	68	50	,	,	PUNCT
fbem-14087	68	51	the	the	DET
fbem-14087	68	52	immediate	immediate	ADJ
fbem-14087	68	53	effect	effect	NOUN
fbem-14087	68	54	of	of	ADP
fbem-14087	68	55	the	the	DET
fbem-14087	68	56	tax	tax	NOUN
fbem-14087	68	57	rate	rate	NOUN
fbem-14087	68	58	adjustment	adjustment	NOUN
fbem-14087	68	59	was	be	AUX
fbem-14087	68	60	very	very	ADV
fbem-14087	68	61	limited	limited	ADJ
fbem-14087	68	62	.	.	PUNCT
fbem-14087	69	1	after	after	SCONJ
fbem-14087	69	2	the	the	DET
fbem-14087	69	3	shanghai	shanghai	PROPN
fbem-14087	69	4	stock	stock	PROPN
fbem-14087	69	5	exchange	exchange	PROPN
fbem-14087	69	6	index	index	NOUN
fbem-14087	69	7	reached	reach	VERB
fbem-14087	69	8	its	its	PRON
fbem-14087	69	9	historical	historical	ADJ
fbem-14087	69	10	peak	peak	NOUN
fbem-14087	69	11	in	in	ADP
fbem-14087	69	12	mid	mid	PROPN
fbem-14087	69	13	-	-	PROPN
fbem-14087	69	14	october	october	PROPN
fbem-14087	69	15	of	of	ADP
fbem-14087	69	16	the	the	DET
fbem-14087	69	17	same	same	ADJ
fbem-14087	69	18	year	year	NOUN
fbem-14087	69	19	,	,	PUNCT
fbem-14087	69	20	the	the	DET
fbem-14087	69	21	entire	entire	ADJ
fbem-14087	69	22	stock	stock	NOUN
fbem-14087	69	23	market	market	NOUN
fbem-14087	69	24	began	begin	VERB
fbem-14087	69	25	to	to	PART
fbem-14087	69	26	show	show	VERB
fbem-14087	69	27	a	a	DET
fbem-14087	69	28	cooling	cool	VERB
fbem-14087	69	29	trend	trend	NOUN
fbem-14087	69	30	.	.	PUNCT
fbem-14087	70	1	within	within	ADP
fbem-14087	70	2	half	half	DET
fbem-14087	70	3	a	a	DET
fbem-14087	70	4	year	year	NOUN
fbem-14087	70	5	after	after	ADP
fbem-14087	70	6	that	that	PRON
fbem-14087	70	7	,	,	PUNCT
fbem-14087	70	8	the	the	DET
fbem-14087	70	9	shanghai	shanghai	PROPN
fbem-14087	70	10	composite	composite	PROPN
fbem-14087	70	11	index	index	NOUN
fbem-14087	70	12	continued	continue	VERB
fbem-14087	70	13	to	to	PART
fbem-14087	70	14	decline	decline	VERB
fbem-14087	70	15	,	,	PUNCT
fbem-14087	70	16	once	once	ADV
fbem-14087	70	17	approaching	approach	VERB
fbem-14087	70	18	the	the	DET
fbem-14087	70	19	3,000	3,000	NUM
fbem-14087	70	20	-	-	PUNCT
fbem-14087	70	21	point	point	NOUN
fbem-14087	70	22	mark	mark	NOUN
fbem-14087	70	23	.	.	PUNCT
fbem-14087	71	1	in	in	ADP
fbem-14087	71	2	order	order	NOUN
fbem-14087	71	3	to	to	PART
fbem-14087	71	4	protect	protect	VERB
fbem-14087	71	5	the	the	DET
fbem-14087	71	6	market	market	NOUN
fbem-14087	71	7	,	,	PUNCT
fbem-14087	71	8	the	the	DET
fbem-14087	71	9	government	government	NOUN
fbem-14087	71	10	adjusted	adjust	VERB
fbem-14087	71	11	the	the	DET
fbem-14087	71	12	tax	tax	NOUN
fbem-14087	71	13	rate	rate	NOUN
fbem-14087	71	14	again	again	ADV
fbem-14087	71	15	to	to	ADP
fbem-14087	71	16	1	1	NUM
fbem-14087	71	17	%	%	NOUN
fbem-14087	71	18	.	.	PUNCT
fbem-14087	72	1	the	the	DET
fbem-14087	72	2	shanghai	shanghai	PROPN
fbem-14087	72	3	stock	stock	PROPN
fbem-14087	72	4	exchange	exchange	PROPN
fbem-14087	72	5	index	index	NOUN
fbem-14087	72	6	rose	rise	VERB
fbem-14087	72	7	slightly	slightly	ADV
fbem-14087	72	8	in	in	ADP
fbem-14087	72	9	the	the	DET
fbem-14087	72	10	short	short	ADJ
fbem-14087	72	11	term	term	NOUN
fbem-14087	72	12	.	.	PUNCT
fbem-14087	73	1	however	however	ADV
fbem-14087	73	2	,	,	PUNCT
fbem-14087	73	3	because	because	SCONJ
fbem-14087	73	4	it	it	PRON
fbem-14087	73	5	was	be	AUX
fbem-14087	73	6	at	at	ADP
fbem-14087	73	7	the	the	DET
fbem-14087	73	8	juncture	juncture	NOUN
fbem-14087	73	9	of	of	ADP
fbem-14087	73	10	the	the	DET
fbem-14087	73	11	subprime	subprime	ADJ
fbem-14087	73	12	mortgage	mortgage	NOUN
fbem-14087	73	13	crisis	crisis	NOUN
fbem-14087	73	14	sweeping	sweep	VERB
fbem-14087	73	15	the	the	DET
fbem-14087	73	16	world	world	NOUN
fbem-14087	73	17	,	,	PUNCT
fbem-14087	73	18	the	the	DET
fbem-14087	73	19	domestic	domestic	ADJ
fbem-14087	73	20	market	market	NOUN
fbem-14087	73	21	was	be	AUX
fbem-14087	73	22	affected	affect	VERB
fbem-14087	73	23	,	,	PUNCT
fbem-14087	73	24	and	and	CCONJ
fbem-14087	73	25	the	the	DET
fbem-14087	73	26	economic	economic	ADJ
fbem-14087	73	27	environment	environment	NOUN
fbem-14087	73	28	was	be	AUX
fbem-14087	73	29	sluggish	sluggish	ADJ
fbem-14087	73	30	.	.	PUNCT
fbem-14087	74	1	the	the	DET
fbem-14087	74	2	stamp	stamp	PROPN
fbem-14087	74	3	duty	duty	NOUN
fbem-14087	74	4	adjustment	adjustment	NOUN
fbem-14087	74	5	was	be	AUX
fbem-14087	74	6	nothing	nothing	PRON
fbem-14087	74	7	more	more	ADJ
fbem-14087	74	8	than	than	ADP
fbem-14087	74	9	a	a	DET
fbem-14087	74	10	drop	drop	NOUN
fbem-14087	74	11	in	in	ADP
fbem-14087	74	12	the	the	DET
fbem-14087	74	13	bucket	bucket	NOUN
fbem-14087	74	14	.	.	PUNCT
fbem-14087	75	1	the	the	DET
fbem-14087	75	2	shanghai	shanghai	PROPN
fbem-14087	75	3	stock	stock	PROPN
fbem-14087	75	4	exchange	exchange	PROPN
fbem-14087	75	5	index	index	NOUN
fbem-14087	75	6	fell	fall	VERB
fbem-14087	75	7	to	to	ADP
fbem-14087	75	8	1,800	1,800	NUM
fbem-14087	75	9	in	in	ADP
fbem-14087	75	10	just	just	ADV
fbem-14087	75	11	a	a	DET
fbem-14087	75	12	few	few	ADJ
fbem-14087	75	13	months	month	NOUN
fbem-14087	75	14	.	.	PUNCT
fbem-14087	76	1	in	in	ADP
fbem-14087	76	2	this	this	DET
fbem-14087	76	3	context	context	NOUN
fbem-14087	76	4	,	,	PUNCT
fbem-14087	76	5	the	the	DET
fbem-14087	76	6	chinese	chinese	ADJ
fbem-14087	76	7	government	government	NOUN
fbem-14087	76	8	has	have	AUX
fbem-14087	76	9	continued	continue	VERB
fbem-14087	76	10	to	to	PART
fbem-14087	76	11	adopt	adopt	VERB
fbem-14087	76	12	a	a	DET
fbem-14087	76	13	variety	variety	NOUN
fbem-14087	76	14	of	of	ADP
fbem-14087	76	15	measures	measure	NOUN
fbem-14087	76	16	to	to	PART
fbem-14087	76	17	deal	deal	VERB
fbem-14087	76	18	with	with	ADP
fbem-14087	76	19	the	the	DET
fbem-14087	76	20	crisis	crisis	NOUN
fbem-14087	76	21	,	,	PUNCT
fbem-14087	76	22	including	include	VERB
fbem-14087	76	23	changing	change	VERB
fbem-14087	76	24	the	the	DET
fbem-14087	76	25	tax	tax	NOUN
fbem-14087	76	26	on	on	ADP
fbem-14087	76	27	both	both	DET
fbem-14087	76	28	parties	party	NOUN
fbem-14087	76	29	in	in	ADP
fbem-14087	76	30	securities	security	NOUN
fbem-14087	76	31	transactions	transaction	NOUN
fbem-14087	76	32	to	to	PART
fbem-14087	76	33	only	only	ADV
fbem-14087	76	34	taxing	tax	VERB
fbem-14087	76	35	the	the	DET
fbem-14087	76	36	transferor	transferor	NOUN
fbem-14087	76	37	,	,	PUNCT
fbem-14087	76	38	with	with	ADP
fbem-14087	76	39	the	the	DET
fbem-14087	76	40	stamp	stamp	NOUN
fbem-14087	76	41	duty	duty	NOUN
fbem-14087	76	42	rate	rate	NOUN
fbem-14087	76	43	remaining	remain	VERB
fbem-14087	76	44	unchanged	unchanged	ADJ
fbem-14087	76	45	.	.	PUNCT
fbem-14087	77	1	after	after	SCONJ
fbem-14087	77	2	this	this	DET
fbem-14087	77	3	move	move	NOUN
fbem-14087	77	4	came	come	VERB
fbem-14087	77	5	into	into	ADP
fbem-14087	77	6	effect	effect	NOUN
fbem-14087	77	7	,	,	PUNCT
fbem-14087	77	8	the	the	DET
fbem-14087	77	9	entire	entire	ADJ
fbem-14087	77	10	securities	security	NOUN
fbem-14087	77	11	the	the	DET
fbem-14087	77	12	market	market	NOUN
fbem-14087	77	13	has	have	AUX
fbem-14087	77	14	regained	regain	VERB
fbem-14087	77	15	its	its	PRON
fbem-14087	77	16	vitality	vitality	NOUN
fbem-14087	77	17	.	.	PUNCT
fbem-14087	78	1	after	after	ADP
fbem-14087	78	2	a	a	DET
fbem-14087	78	3	certain	certain	ADJ
fbem-14087	78	4	period	period	NOUN
fbem-14087	78	5	of	of	ADP
fbem-14087	78	6	buffering	buffering	NOUN
fbem-14087	78	7	,	,	PUNCT
fbem-14087	78	8	the	the	DET
fbem-14087	78	9	market	market	NOUN
fbem-14087	78	10	has	have	AUX
fbem-14087	78	11	also	also	ADV
fbem-14087	78	12	begun	begin	VERB
fbem-14087	78	13	to	to	PART
fbem-14087	78	14	stop	stop	VERB
fbem-14087	78	15	falling	fall	VERB
fbem-14087	78	16	and	and	CCONJ
fbem-14087	78	17	rebound	rebound	VERB
fbem-14087	78	18	.	.	PUNCT
fbem-14087	79	1	under	under	ADP
fbem-14087	79	2	the	the	DET
fbem-14087	79	3	joint	joint	ADJ
fbem-14087	79	4	action	action	NOUN
fbem-14087	79	5	of	of	ADP
fbem-14087	79	6	a	a	DET
fbem-14087	79	7	series	series	NOUN
fbem-14087	79	8	of	of	ADP
fbem-14087	79	9	stimulus	stimulus	ADJ
fbem-14087	79	10	policies	policy	NOUN
fbem-14087	79	11	,	,	PUNCT
fbem-14087	79	12	it	it	PRON
fbem-14087	79	13	has	have	AUX
fbem-14087	79	14	returned	return	VERB
fbem-14087	79	15	to	to	ADP
fbem-14087	79	16	3,000	3,000	NUM
fbem-14087	79	17	points	point	NOUN
fbem-14087	79	18	.	.	PUNCT
fbem-14087	80	1	since	since	SCONJ
fbem-14087	80	2	then	then	ADV
fbem-14087	80	3	,	,	PUNCT
fbem-14087	80	4	the	the	DET
fbem-14087	80	5	stamp	stamp	NOUN
fbem-14087	80	6	tax	tax	NOUN
fbem-14087	80	7	rate	rate	NOUN
fbem-14087	80	8	for	for	ADP
fbem-14087	80	9	securities	security	NOUN
fbem-14087	80	10	transactions	transaction	NOUN
fbem-14087	80	11	has	have	AUX
fbem-14087	80	12	maintained	maintain	VERB
fbem-14087	80	13	a	a	DET
fbem-14087	80	14	one	one	NUM
fbem-14087	80	15	-	-	PUNCT
fbem-14087	80	16	way	way	NOUN
fbem-14087	80	17	collection	collection	NOUN
fbem-14087	80	18	policy	policy	NOUN
fbem-14087	80	19	of	of	ADP
fbem-14087	80	20	1	1	NUM
fbem-14087	80	21	%	%	NOUN
fbem-14087	80	22	.	.	PUNCT
fbem-14087	80	23	.	.	PUNCT
fbem-14087	81	1	combined	combine	VERB
fbem-14087	81	2	with	with	ADP
fbem-14087	81	3	the	the	DET
fbem-14087	81	4	history	history	NOUN
fbem-14087	81	5	and	and	CCONJ
fbem-14087	81	6	economic	economic	ADJ
fbem-14087	81	7	background	background	NOUN
fbem-14087	81	8	of	of	ADP
fbem-14087	81	9	my	my	PRON
fbem-14087	81	10	country	country	NOUN
fbem-14087	81	11	's	's	PART
fbem-14087	81	12	stamp	stamp	NOUN
fbem-14087	81	13	tax	tax	NOUN
fbem-14087	81	14	rate	rate	NOUN
fbem-14087	81	15	adjustment	adjustment	NOUN
fbem-14087	81	16	,	,	PUNCT
fbem-14087	81	17	we	we	PRON
fbem-14087	81	18	can	can	AUX
fbem-14087	81	19	see	see	VERB
fbem-14087	81	20	that	that	SCONJ
fbem-14087	81	21	the	the	DET
fbem-14087	81	22	175	175	NUM
fbem-14087	81	23	stamp	stamp	NOUN
fbem-14087	81	24	tax	tax	NOUN
fbem-14087	81	25	rate	rate	NOUN
fbem-14087	81	26	for	for	ADP
fbem-14087	81	27	securities	security	NOUN
fbem-14087	81	28	transactions	transaction	NOUN
fbem-14087	81	29	has	have	VERB
fbem-14087	81	30	a	a	DET
fbem-14087	81	31	very	very	ADV
fbem-14087	81	32	obvious	obvious	ADJ
fbem-14087	81	33	regulatory	regulatory	ADJ
fbem-14087	81	34	effect	effect	NOUN
fbem-14087	81	35	on	on	ADP
fbem-14087	81	36	the	the	DET
fbem-14087	81	37	securities	security	NOUN
fbem-14087	81	38	market	market	NOUN
fbem-14087	81	39	.	.	PUNCT
fbem-14087	82	1	every	every	DET
fbem-14087	82	2	change	change	NOUN
fbem-14087	82	3	directly	directly	ADV
fbem-14087	82	4	affects	affect	VERB
fbem-14087	82	5	the	the	DET
fbem-14087	82	6	vitality	vitality	NOUN
fbem-14087	82	7	of	of	ADP
fbem-14087	82	8	the	the	DET
fbem-14087	82	9	securities	security	NOUN
fbem-14087	82	10	market	market	NOUN
fbem-14087	82	11	.	.	PUNCT
fbem-14087	83	1	fundamentally	fundamentally	ADV
fbem-14087	83	2	,	,	PUNCT
fbem-14087	83	3	although	although	SCONJ
fbem-14087	83	4	the	the	DET
fbem-14087	83	5	tax	tax	NOUN
fbem-14087	83	6	rate	rate	NOUN
fbem-14087	83	7	is	be	AUX
fbem-14087	83	8	one	one	NUM
fbem-14087	83	9	thousandth	thousandth	ADJ
fbem-14087	83	10	of	of	ADP
fbem-14087	83	11	the	the	DET
fbem-14087	83	12	transaction	transaction	NOUN
fbem-14087	83	13	amount	amount	NOUN
fbem-14087	83	14	,	,	PUNCT
fbem-14087	83	15	it	it	PRON
fbem-14087	83	16	seems	seem	VERB
fbem-14087	83	17	insignificant	insignificant	ADJ
fbem-14087	83	18	,	,	PUNCT
fbem-14087	83	19	but	but	CCONJ
fbem-14087	83	20	under	under	ADP
fbem-14087	83	21	the	the	DET
fbem-14087	83	22	premise	premise	NOUN
fbem-14087	83	23	that	that	SCONJ
fbem-14087	83	24	the	the	DET
fbem-14087	83	25	number	number	NOUN
fbem-14087	83	26	of	of	ADP
fbem-14087	83	27	transactions	transaction	NOUN
fbem-14087	83	28	in	in	ADP
fbem-14087	83	29	the	the	DET
fbem-14087	83	30	securities	security	NOUN
fbem-14087	83	31	exchange	exchange	NOUN
fbem-14087	83	32	market	market	NOUN
fbem-14087	83	33	is	be	AUX
fbem-14087	83	34	frequent	frequent	ADJ
fbem-14087	83	35	,	,	PUNCT
fbem-14087	83	36	profits	profit	NOUN
fbem-14087	83	37	and	and	CCONJ
fbem-14087	83	38	losses	loss	NOUN
fbem-14087	83	39	are	be	AUX
fbem-14087	83	40	uncertain	uncertain	ADJ
fbem-14087	83	41	,	,	PUNCT
fbem-14087	83	42	and	and	CCONJ
fbem-14087	83	43	shareholders	shareholder	NOUN
fbem-14087	83	44	'	'	PART
fbem-14087	83	45	profits	profit	NOUN
fbem-14087	83	46	are	be	AUX
fbem-14087	83	47	generally	generally	ADV
fbem-14087	83	48	between	between	ADP
fbem-14087	83	49	5	5	NUM
fbem-14087	83	50	%	%	NOUN
fbem-14087	83	51	and	and	CCONJ
fbem-14087	83	52	20	20	NUM
fbem-14087	83	53	%	%	NOUN
fbem-14087	83	54	,	,	PUNCT
fbem-14087	83	55	the	the	DET
fbem-14087	83	56	impact	impact	NOUN
fbem-14087	83	57	of	of	ADP
fbem-14087	83	58	its	its	PRON
fbem-14087	83	59	changes	change	NOUN
fbem-14087	83	60	on	on	ADP
fbem-14087	83	61	the	the	DET
fbem-14087	83	62	actual	actual	ADJ
fbem-14087	83	63	profit	profit	NOUN
fbem-14087	83	64	rate	rate	NOUN
fbem-14087	83	65	of	of	ADP
fbem-14087	83	66	securities	security	NOUN
fbem-14087	83	67	transactions	transaction	NOUN
fbem-14087	83	68	is	be	AUX
fbem-14087	83	69	far	far	ADV
fbem-14087	83	70	greater	great	ADJ
fbem-14087	83	71	than	than	ADP
fbem-14087	83	72	its	its	PRON
fbem-14087	83	73	paper	paper	NOUN
fbem-14087	83	74	ratio	ratio	NOUN
fbem-14087	83	75	.	.	PUNCT
fbem-14087	84	1	however	however	ADV
fbem-14087	84	2	,	,	PUNCT
fbem-14087	84	3	in	in	ADP
fbem-14087	84	4	the	the	DET
fbem-14087	84	5	face	face	NOUN
fbem-14087	84	6	of	of	ADP
fbem-14087	84	7	drastic	drastic	ADJ
fbem-14087	84	8	changes	change	NOUN
fbem-14087	84	9	in	in	ADP
fbem-14087	84	10	the	the	DET
fbem-14087	84	11	economic	economic	ADJ
fbem-14087	84	12	environment	environment	NOUN
fbem-14087	84	13	,	,	PUNCT
fbem-14087	84	14	stamp	stamp	NOUN
fbem-14087	84	15	duty	duty	NOUN
fbem-14087	84	16	,	,	PUNCT
fbem-14087	84	17	as	as	ADP
fbem-14087	84	18	a	a	DET
fbem-14087	84	19	small	small	ADJ
fbem-14087	84	20	tax	tax	NOUN
fbem-14087	84	21	,	,	PUNCT
fbem-14087	84	22	has	have	VERB
fbem-14087	84	23	very	very	ADV
fbem-14087	84	24	limited	limited	ADJ
fbem-14087	84	25	ability	ability	NOUN
fbem-14087	84	26	to	to	PART
fbem-14087	84	27	respond	respond	VERB
fbem-14087	84	28	,	,	PUNCT
fbem-14087	84	29	and	and	CCONJ
fbem-14087	84	30	it	it	PRON
fbem-14087	84	31	still	still	ADV
fbem-14087	84	32	needs	need	VERB
fbem-14087	84	33	to	to	PART
fbem-14087	84	34	be	be	AUX
fbem-14087	84	35	combined	combine	VERB
fbem-14087	84	36	with	with	ADP
fbem-14087	84	37	relevant	relevant	ADJ
fbem-14087	84	38	economic	economic	ADJ
fbem-14087	84	39	policies	policy	NOUN
fbem-14087	84	40	to	to	PART
fbem-14087	84	41	play	play	VERB
fbem-14087	84	42	its	its	PRON
fbem-14087	84	43	role	role	NOUN
fbem-14087	84	44	.	.	PUNCT
fbem-14087	85	1	2.3.3	2.3.3	X
fbem-14087	85	2	.	.	PUNCT
fbem-14087	85	3	market	market	NOUN
fbem-14087	85	4	surveillance	surveillance	NOUN
fbem-14087	85	5	capabilities	capability	NOUN
fbem-14087	85	6	due	due	ADJ
fbem-14087	85	7	to	to	ADP
fbem-14087	85	8	the	the	DET
fbem-14087	85	9	provisions	provision	NOUN
fbem-14087	85	10	of	of	ADP
fbem-14087	85	11	the	the	DET
fbem-14087	85	12	stamp	stamp	NOUN
fbem-14087	85	13	duty	duty	NOUN
fbem-14087	85	14	law	law	NOUN
fbem-14087	85	15	,	,	PUNCT
fbem-14087	85	16	individuals	individual	NOUN
fbem-14087	85	17	or	or	CCONJ
fbem-14087	85	18	entities	entity	NOUN
fbem-14087	85	19	that	that	PRON
fbem-14087	85	20	write	write	VERB
fbem-14087	85	21	taxable	taxable	ADJ
fbem-14087	85	22	certificates	certificate	NOUN
fbem-14087	85	23	,	,	PUNCT
fbem-14087	85	24	conduct	conduct	VERB
fbem-14087	85	25	securities	security	NOUN
fbem-14087	85	26	transactions	transaction	NOUN
fbem-14087	85	27	,	,	PUNCT
fbem-14087	85	28	or	or	CCONJ
fbem-14087	85	29	establish	establish	VERB
fbem-14087	85	30	taxable	taxable	ADJ
fbem-14087	85	31	certificates	certificate	NOUN
fbem-14087	85	32	for	for	ADP
fbem-14087	85	33	domestic	domestic	ADJ
fbem-14087	85	34	use	use	NOUN
fbem-14087	85	35	abroad	abroad	ADV
fbem-14087	85	36	must	must	AUX
fbem-14087	85	37	pay	pay	VERB
fbem-14087	85	38	stamp	stamp	NOUN
fbem-14087	85	39	tax	tax	NOUN
fbem-14087	85	40	in	in	ADP
fbem-14087	85	41	accordance	accordance	NOUN
fbem-14087	85	42	with	with	ADP
fbem-14087	85	43	the	the	DET
fbem-14087	85	44	law	law	NOUN
fbem-14087	85	45	.	.	PUNCT
fbem-14087	86	1	therefore	therefore	ADV
fbem-14087	86	2	,	,	PUNCT
fbem-14087	86	3	theoretically	theoretically	ADV
fbem-14087	86	4	,	,	PUNCT
fbem-14087	86	5	in	in	ADP
fbem-14087	86	6	the	the	DET
fbem-14087	86	7	taxation	taxation	NOUN
fbem-14087	86	8	work	work	NOUN
fbem-14087	86	9	of	of	ADP
fbem-14087	86	10	stamp	stamp	NOUN
fbem-14087	86	11	tax	tax	NOUN
fbem-14087	86	12	,	,	PUNCT
fbem-14087	86	13	the	the	DET
fbem-14087	86	14	tax	tax	NOUN
fbem-14087	86	15	authorities	authority	NOUN
fbem-14087	86	16	can	can	AUX
fbem-14087	86	17	grasp	grasp	VERB
fbem-14087	86	18	the	the	DET
fbem-14087	86	19	relevant	relevant	ADJ
fbem-14087	86	20	economic	economic	ADJ
fbem-14087	86	21	activities	activity	NOUN
fbem-14087	86	22	of	of	ADP
fbem-14087	86	23	tax	tax	NOUN
fbem-14087	86	24	-	-	PUNCT
fbem-14087	86	25	paying	pay	VERB
fbem-14087	86	26	units	unit	NOUN
fbem-14087	86	27	,	,	PUNCT
fbem-14087	86	28	help	help	VERB
fbem-14087	86	29	relevant	relevant	ADJ
fbem-14087	86	30	departments	department	NOUN
fbem-14087	86	31	understand	understand	VERB
fbem-14087	86	32	the	the	DET
fbem-14087	86	33	laws	law	NOUN
fbem-14087	86	34	of	of	ADP
fbem-14087	86	35	microeconomic	microeconomic	ADJ
fbem-14087	86	36	operation	operation	NOUN
fbem-14087	86	37	,	,	PUNCT
fbem-14087	86	38	and	and	CCONJ
fbem-14087	86	39	thus	thus	ADV
fbem-14087	86	40	provide	provide	VERB
fbem-14087	86	41	support	support	NOUN
fbem-14087	86	42	for	for	ADP
fbem-14087	86	43	macro	macro	NOUN
fbem-14087	86	44	-	-	NOUN
fbem-14087	86	45	control	control	NOUN
fbem-14087	86	46	.	.	PUNCT
fbem-14087	87	1	however	however	ADV
fbem-14087	87	2	,	,	PUNCT
fbem-14087	87	3	in	in	ADP
fbem-14087	87	4	fact	fact	NOUN
fbem-14087	87	5	,	,	PUNCT
fbem-14087	87	6	there	there	PRON
fbem-14087	87	7	are	be	VERB
fbem-14087	87	8	a	a	DET
fbem-14087	87	9	large	large	ADJ
fbem-14087	87	10	number	number	NOUN
fbem-14087	87	11	of	of	ADP
fbem-14087	87	12	oral	oral	ADJ
fbem-14087	87	13	agreements	agreement	NOUN
fbem-14087	87	14	and	and	CCONJ
fbem-14087	87	15	tax	tax	NOUN
fbem-14087	87	16	-	-	PUNCT
fbem-14087	87	17	exempt	exempt	ADJ
fbem-14087	87	18	objects	object	NOUN
fbem-14087	87	19	such	such	ADJ
fbem-14087	87	20	as	as	ADP
fbem-14087	87	21	ecommerce	ecommerce	NOUN
fbem-14087	87	22	in	in	ADP
fbem-14087	87	23	market	market	NOUN
fbem-14087	87	24	economic	economic	ADJ
fbem-14087	87	25	activities	activity	NOUN
fbem-14087	87	26	.	.	PUNCT
fbem-14087	88	1	the	the	DET
fbem-14087	88	2	contract	contract	NOUN
fbem-14087	88	3	supervision	supervision	NOUN
fbem-14087	88	4	function	function	NOUN
fbem-14087	88	5	of	of	ADP
fbem-14087	88	6	stamp	stamp	NOUN
fbem-14087	88	7	tax	tax	NOUN
fbem-14087	88	8	is	be	AUX
fbem-14087	88	9	not	not	PART
fbem-14087	88	10	comprehensive	comprehensive	ADJ
fbem-14087	88	11	.	.	PUNCT
fbem-14087	89	1	the	the	DET
fbem-14087	89	2	coverage	coverage	NOUN
fbem-14087	89	3	is	be	AUX
fbem-14087	89	4	limited	limit	VERB
fbem-14087	89	5	and	and	CCONJ
fbem-14087	89	6	relies	rely	VERB
fbem-14087	89	7	on	on	ADP
fbem-14087	89	8	enterprises	enterprise	NOUN
fbem-14087	89	9	to	to	PART
fbem-14087	89	10	consciously	consciously	ADV
fbem-14087	89	11	register	register	VERB
fbem-14087	89	12	and	and	CCONJ
fbem-14087	89	13	pay	pay	VERB
fbem-14087	89	14	taxes	taxis	NOUN
fbem-14087	89	15	.	.	PUNCT
fbem-14087	90	1	it	it	PRON
fbem-14087	90	2	can	can	AUX
fbem-14087	90	3	only	only	ADV
fbem-14087	90	4	play	play	VERB
fbem-14087	90	5	a	a	DET
fbem-14087	90	6	certain	certain	ADJ
fbem-14087	90	7	supporting	support	VERB
fbem-14087	90	8	role	role	NOUN
fbem-14087	90	9	in	in	ADP
fbem-14087	90	10	contract	contract	NOUN
fbem-14087	90	11	supervision	supervision	NOUN
fbem-14087	90	12	.	.	PUNCT
fbem-14087	91	1	2.3.4	2.3.4	X
fbem-14087	91	2	.	.	PUNCT
fbem-14087	91	3	comprehensive	comprehensive	ADJ
fbem-14087	91	4	analysis	analysis	NOUN
fbem-14087	91	5	of	of	ADP
fbem-14087	91	6	tax	tax	NOUN
fbem-14087	91	7	capabilities	capability	NOUN
fbem-14087	91	8	based	base	VERB
fbem-14087	91	9	on	on	ADP
fbem-14087	91	10	the	the	DET
fbem-14087	91	11	above	above	ADJ
fbem-14087	91	12	analysis	analysis	NOUN
fbem-14087	91	13	,	,	PUNCT
fbem-14087	91	14	the	the	DET
fbem-14087	91	15	main	main	ADJ
fbem-14087	91	16	functions	function	NOUN
fbem-14087	91	17	of	of	ADP
fbem-14087	91	18	stamp	stamp	NOUN
fbem-14087	91	19	tax	tax	NOUN
fbem-14087	91	20	include	include	VERB
fbem-14087	91	21	fiscal	fiscal	ADJ
fbem-14087	91	22	revenue	revenue	NOUN
fbem-14087	91	23	capability	capability	NOUN
fbem-14087	91	24	,	,	PUNCT
fbem-14087	91	25	market	market	NOUN
fbem-14087	91	26	regulation	regulation	NOUN
fbem-14087	91	27	capability	capability	NOUN
fbem-14087	91	28	,	,	PUNCT
fbem-14087	91	29	and	and	CCONJ
fbem-14087	91	30	market	market	NOUN
fbem-14087	91	31	supervision	supervision	NOUN
fbem-14087	91	32	capability	capability	NOUN
fbem-14087	91	33	.	.	PUNCT
fbem-14087	92	1	however	however	ADV
fbem-14087	92	2	,	,	PUNCT
fbem-14087	92	3	in	in	ADP
fbem-14087	92	4	the	the	DET
fbem-14087	92	5	current	current	ADJ
fbem-14087	92	6	market	market	NOUN
fbem-14087	92	7	operation	operation	NOUN
fbem-14087	92	8	,	,	PUNCT
fbem-14087	92	9	due	due	ADP
fbem-14087	92	10	to	to	ADP
fbem-14087	92	11	the	the	DET
fbem-14087	92	12	low	low	ADJ
fbem-14087	92	13	tax	tax	NOUN
fbem-14087	92	14	rate	rate	NOUN
fbem-14087	92	15	of	of	ADP
fbem-14087	92	16	stamp	stamp	NOUN
fbem-14087	92	17	tax	tax	NOUN
fbem-14087	92	18	and	and	CCONJ
fbem-14087	92	19	relevant	relevant	ADJ
fbem-14087	92	20	policies	policy	NOUN
fbem-14087	92	21	tend	tend	VERB
fbem-14087	92	22	to	to	PART
fbem-14087	92	23	reduce	reduce	VERB
fbem-14087	92	24	the	the	DET
fbem-14087	92	25	tax	tax	NOUN
fbem-14087	92	26	burden	burden	NOUN
fbem-14087	92	27	pressure	pressure	NOUN
fbem-14087	92	28	on	on	ADP
fbem-14087	92	29	enterprises	enterprise	NOUN
fbem-14087	92	30	,	,	PUNCT
fbem-14087	92	31	its	its	PRON
fbem-14087	92	32	fiscal	fiscal	ADJ
fbem-14087	92	33	revenue	revenue	NOUN
fbem-14087	92	34	functions	function	NOUN
fbem-14087	92	35	and	and	CCONJ
fbem-14087	92	36	market	market	NOUN
fbem-14087	92	37	supervision	supervision	NOUN
fbem-14087	92	38	functions	function	NOUN
fbem-14087	92	39	have	have	AUX
fbem-14087	92	40	been	be	AUX
fbem-14087	92	41	weakened	weaken	VERB
fbem-14087	92	42	to	to	ADP
fbem-14087	92	43	a	a	DET
fbem-14087	92	44	certain	certain	ADJ
fbem-14087	92	45	extent	extent	NOUN
fbem-14087	92	46	,	,	PUNCT
fbem-14087	92	47	and	and	CCONJ
fbem-14087	92	48	market	market	NOUN
fbem-14087	92	49	regulation	regulation	NOUN
fbem-14087	92	50	capabilities	capability	NOUN
fbem-14087	92	51	are	be	AUX
fbem-14087	92	52	still	still	ADV
fbem-14087	92	53	retained	retain	VERB
fbem-14087	92	54	objectively	objectively	ADV
fbem-14087	92	55	.	.	PUNCT
fbem-14087	93	1	however	however	ADV
fbem-14087	93	2	,	,	PUNCT
fbem-14087	93	3	the	the	DET
fbem-14087	93	4	current	current	ADJ
fbem-14087	93	5	domestic	domestic	ADJ
fbem-14087	93	6	economic	economic	ADJ
fbem-14087	93	7	development	development	NOUN
fbem-14087	93	8	remains	remain	VERB
fbem-14087	93	9	good	good	ADJ
fbem-14087	93	10	,	,	PUNCT
fbem-14087	93	11	the	the	DET
fbem-14087	93	12	securities	security	NOUN
fbem-14087	93	13	trading	trading	NOUN
fbem-14087	93	14	market	market	NOUN
fbem-14087	93	15	is	be	AUX
fbem-14087	93	16	relatively	relatively	ADV
fbem-14087	93	17	stable	stable	ADJ
fbem-14087	93	18	,	,	PUNCT
fbem-14087	93	19	there	there	PRON
fbem-14087	93	20	is	be	VERB
fbem-14087	93	21	not	not	PART
fbem-14087	93	22	much	much	ADJ
fbem-14087	93	23	demand	demand	NOUN
fbem-14087	93	24	for	for	ADP
fbem-14087	93	25	regulation	regulation	NOUN
fbem-14087	93	26	,	,	PUNCT
fbem-14087	93	27	and	and	CCONJ
fbem-14087	93	28	changes	change	NOUN
fbem-14087	93	29	in	in	ADP
fbem-14087	93	30	tax	tax	NOUN
fbem-14087	93	31	rates	rate	NOUN
fbem-14087	93	32	have	have	VERB
fbem-14087	93	33	a	a	DET
fbem-14087	93	34	greater	great	ADJ
fbem-14087	93	35	impact	impact	NOUN
fbem-14087	93	36	on	on	ADP
fbem-14087	93	37	the	the	DET
fbem-14087	93	38	securities	security	NOUN
fbem-14087	93	39	market	market	NOUN
fbem-14087	93	40	.	.	PUNCT
fbem-14087	94	1	therefore	therefore	ADV
fbem-14087	94	2	,	,	PUNCT
fbem-14087	94	3	there	there	PRON
fbem-14087	94	4	have	have	AUX
fbem-14087	94	5	been	be	AUX
fbem-14087	94	6	no	no	DET
fbem-14087	94	7	adjustments	adjustment	NOUN
fbem-14087	94	8	since	since	SCONJ
fbem-14087	94	9	2008	2008	NUM
fbem-14087	94	10	.	.	PUNCT
fbem-14087	95	1	in	in	ADP
fbem-14087	95	2	addition	addition	NOUN
fbem-14087	95	3	,	,	PUNCT
fbem-14087	95	4	stamp	stamp	NOUN
fbem-14087	95	5	tax	tax	NOUN
fbem-14087	95	6	also	also	ADV
fbem-14087	95	7	has	have	VERB
fbem-14087	95	8	derivative	derivative	ADJ
fbem-14087	95	9	functions	function	NOUN
fbem-14087	95	10	such	such	ADJ
fbem-14087	95	11	as	as	ADP
fbem-14087	95	12	tax	tax	NOUN
fbem-14087	95	13	payment	payment	NOUN
fbem-14087	95	14	certificates	certificate	NOUN
fbem-14087	95	15	and	and	CCONJ
fbem-14087	95	16	cultivating	cultivate	VERB
fbem-14087	95	17	citizens	citizen	NOUN
fbem-14087	95	18	'	'	PART
fbem-14087	95	19	tax	tax	NOUN
fbem-14087	95	20	awareness	awareness	NOUN
fbem-14087	95	21	.	.	PUNCT
fbem-14087	96	1	generally	generally	ADV
fbem-14087	96	2	speaking	speak	VERB
fbem-14087	96	3	,	,	PUNCT
fbem-14087	96	4	various	various	ADJ
fbem-14087	96	5	functions	function	NOUN
fbem-14087	96	6	of	of	ADP
fbem-14087	96	7	stamp	stamp	NOUN
fbem-14087	96	8	tax	tax	NOUN
fbem-14087	96	9	are	be	AUX
fbem-14087	96	10	difficult	difficult	ADJ
fbem-14087	96	11	to	to	PART
fbem-14087	96	12	meet	meet	VERB
fbem-14087	96	13	the	the	DET
fbem-14087	96	14	needs	need	NOUN
fbem-14087	96	15	in	in	ADP
fbem-14087	96	16	the	the	DET
fbem-14087	96	17	current	current	ADJ
fbem-14087	96	18	market	market	NOUN
fbem-14087	96	19	environment	environment	NOUN
fbem-14087	96	20	and	and	CCONJ
fbem-14087	96	21	need	need	VERB
fbem-14087	96	22	to	to	PART
fbem-14087	96	23	be	be	AUX
fbem-14087	96	24	improved	improve	VERB
fbem-14087	96	25	urgently	urgently	ADV
fbem-14087	96	26	to	to	PART
fbem-14087	96	27	meet	meet	VERB
fbem-14087	96	28	the	the	DET
fbem-14087	96	29	needs	need	NOUN
fbem-14087	96	30	of	of	ADP
fbem-14087	96	31	economic	economic	ADJ
fbem-14087	96	32	development	development	NOUN
fbem-14087	96	33	.	.	PUNCT
fbem-14087	97	1	3	3	X
fbem-14087	97	2	.	.	X
fbem-14087	97	3	defects	defect	NOUN
fbem-14087	97	4	in	in	ADP
fbem-14087	97	5	the	the	DET
fbem-14087	97	6	old	old	ADJ
fbem-14087	97	7	version	version	NOUN
fbem-14087	97	8	of	of	ADP
fbem-14087	97	9	the	the	DET
fbem-14087	97	10	stamp	stamp	NOUN
fbem-14087	97	11	duty	duty	NOUN
fbem-14087	97	12	ordinance	ordinance	NOUN
fbem-14087	97	13	and	and	CCONJ
fbem-14087	97	14	improvements	improvement	NOUN
fbem-14087	97	15	in	in	ADP
fbem-14087	97	16	the	the	DET
fbem-14087	97	17	stamp	stamp	NOUN
fbem-14087	97	18	duty	duty	NOUN
fbem-14087	97	19	law	law	PROPN
fbem-14087	97	20	3.1	3.1	NUM
fbem-14087	97	21	.	.	PUNCT
fbem-14087	98	1	defects	defect	NOUN
fbem-14087	98	2	in	in	ADP
fbem-14087	98	3	the	the	DET
fbem-14087	98	4	interim	interim	ADJ
fbem-14087	98	5	regulations	regulation	NOUN
fbem-14087	98	6	on	on	ADP
fbem-14087	98	7	stamp	stamp	NOUN
fbem-14087	98	8	duty	duty	NOUN
fbem-14087	98	9	and	and	CCONJ
fbem-14087	98	10	improvements	improvement	NOUN
fbem-14087	98	11	in	in	ADP
fbem-14087	98	12	the	the	DET
fbem-14087	98	13	stamp	stamp	NOUN
fbem-14087	98	14	duty	duty	NOUN
fbem-14087	98	15	law	law	NOUN
fbem-14087	98	16	3.1.1	3.1.1	NOUN
fbem-14087	98	17	.	.	PUNCT
fbem-14087	99	1	legal	legal	ADJ
fbem-14087	99	2	regulations	regulation	NOUN
fbem-14087	99	3	this	this	DET
fbem-14087	99	4	stamp	stamp	NOUN
fbem-14087	99	5	tax	tax	NOUN
fbem-14087	99	6	legislation	legislation	NOUN
fbem-14087	99	7	formally	formally	ADV
fbem-14087	99	8	included	include	VERB
fbem-14087	99	9	the	the	DET
fbem-14087	99	10	stamp	stamp	NOUN
fbem-14087	99	11	tax	tax	NOUN
fbem-14087	99	12	on	on	ADP
fbem-14087	99	13	securities	security	NOUN
fbem-14087	99	14	transactions	transaction	NOUN
fbem-14087	99	15	in	in	ADP
fbem-14087	99	16	statutory	statutory	ADJ
fbem-14087	99	17	provisions	provision	NOUN
fbem-14087	99	18	for	for	ADP
fbem-14087	99	19	the	the	DET
fbem-14087	99	20	first	first	ADJ
fbem-14087	99	21	time	time	NOUN
fbem-14087	99	22	,	,	PUNCT
fbem-14087	99	23	added	add	VERB
fbem-14087	99	24	the	the	DET
fbem-14087	99	25	tax	tax	NOUN
fbem-14087	99	26	item	item	NOUN
fbem-14087	99	27	"	"	PUNCT
fbem-14087	99	28	securities	security	NOUN
fbem-14087	99	29	transactions	transaction	NOUN
fbem-14087	99	30	"	"	PUNCT
fbem-14087	99	31	,	,	PUNCT
fbem-14087	99	32	and	and	CCONJ
fbem-14087	99	33	made	make	VERB
fbem-14087	99	34	detailed	detailed	ADJ
fbem-14087	99	35	provisions	provision	NOUN
fbem-14087	99	36	on	on	ADP
fbem-14087	99	37	the	the	DET
fbem-14087	99	38	taxation	taxation	NOUN
fbem-14087	99	39	of	of	ADP
fbem-14087	99	40	securities	security	NOUN
fbem-14087	99	41	transactions	transaction	NOUN
fbem-14087	99	42	;	;	PUNCT
fbem-14087	99	43	the	the	DET
fbem-14087	99	44	penalty	penalty	NOUN
fbem-14087	99	45	clauses	clause	VERB
fbem-14087	99	46	in	in	ADP
fbem-14087	99	47	the	the	DET
fbem-14087	99	48	interim	interim	ADJ
fbem-14087	99	49	regulations	regulation	NOUN
fbem-14087	99	50	were	be	AUX
fbem-14087	99	51	abolished	abolish	VERB
fbem-14087	99	52	and	and	CCONJ
fbem-14087	99	53	were	be	AUX
fbem-14087	99	54	instead	instead	ADV
fbem-14087	99	55	implemented	implement	VERB
fbem-14087	99	56	in	in	ADP
fbem-14087	99	57	accordance	accordance	NOUN
fbem-14087	99	58	with	with	ADP
fbem-14087	99	59	the	the	DET
fbem-14087	99	60	collection	collection	NOUN
fbem-14087	99	61	and	and	CCONJ
fbem-14087	99	62	administration	administration	NOUN
fbem-14087	99	63	law	law	NOUN
fbem-14087	99	64	;	;	PUNCT
fbem-14087	99	65	the	the	DET
fbem-14087	99	66	tax	tax	NOUN
fbem-14087	99	67	location	location	NOUN
fbem-14087	99	68	and	and	CCONJ
fbem-14087	99	69	tax	tax	NOUN
fbem-14087	99	70	deadline	deadline	NOUN
fbem-14087	99	71	are	be	AUX
fbem-14087	99	72	clarified	clarify	VERB
fbem-14087	99	73	,	,	PUNCT
fbem-14087	99	74	and	and	CCONJ
fbem-14087	99	75	tax	tax	NOUN
fbem-14087	99	76	exemption	exemption	NOUN
fbem-14087	99	77	objects	object	NOUN
fbem-14087	99	78	are	be	AUX
fbem-14087	99	79	confirmed	confirm	VERB
fbem-14087	99	80	.	.	PUNCT
fbem-14087	100	1	these	these	DET
fbem-14087	100	2	changes	change	NOUN
fbem-14087	100	3	fully	fully	ADV
fbem-14087	100	4	reflect	reflect	VERB
fbem-14087	100	5	the	the	DET
fbem-14087	100	6	legal	legal	ADJ
fbem-14087	100	7	principle	principle	NOUN
fbem-14087	100	8	of	of	ADP
fbem-14087	100	9	taxation	taxation	NOUN
fbem-14087	100	10	and	and	CCONJ
fbem-14087	100	11	contribute	contribute	VERB
fbem-14087	100	12	to	to	ADP
fbem-14087	100	13	the	the	DET
fbem-14087	100	14	legal	legal	ADJ
fbem-14087	100	15	construction	construction	NOUN
fbem-14087	100	16	of	of	ADP
fbem-14087	100	17	my	my	PRON
fbem-14087	100	18	country	country	NOUN
fbem-14087	100	19	's	's	PART
fbem-14087	100	20	market	market	NOUN
fbem-14087	100	21	economy	economy	NOUN
fbem-14087	100	22	.	.	PUNCT
fbem-14087	101	1	3.1.2	3.1.2	X
fbem-14087	101	2	.	.	PUNCT
fbem-14087	102	1	adjustment	adjustment	NOUN
fbem-14087	102	2	of	of	ADP
fbem-14087	102	3	tax	tax	NOUN
fbem-14087	102	4	items	item	NOUN
fbem-14087	102	5	specifically	specifically	ADV
fbem-14087	103	1	,	,	PUNCT
fbem-14087	103	2	it	it	PRON
fbem-14087	103	3	includes	include	VERB
fbem-14087	103	4	unifying	unify	VERB
fbem-14087	103	5	the	the	DET
fbem-14087	103	6	schedule	schedule	NOUN
fbem-14087	103	7	of	of	ADP
fbem-14087	103	8	tax	tax	NOUN
fbem-14087	103	9	rates	rate	NOUN
fbem-14087	103	10	and	and	CCONJ
fbem-14087	103	11	tax	tax	NOUN
fbem-14087	103	12	items	item	NOUN
fbem-14087	103	13	,	,	PUNCT
fbem-14087	103	14	integrating	integrate	VERB
fbem-14087	103	15	the	the	DET
fbem-14087	103	16	original	original	ADJ
fbem-14087	103	17	thirteen	thirteen	NUM
fbem-14087	103	18	tax	tax	NOUN
fbem-14087	103	19	items	item	NOUN
fbem-14087	103	20	into	into	ADP
fbem-14087	103	21	four	four	NUM
fbem-14087	103	22	general	general	ADJ
fbem-14087	103	23	tax	tax	NOUN
fbem-14087	103	24	items	item	NOUN
fbem-14087	103	25	:	:	PUNCT
fbem-14087	103	26	contracts	contract	NOUN
fbem-14087	103	27	,	,	PUNCT
fbem-14087	103	28	property	property	NOUN
fbem-14087	103	29	rights	right	NOUN
fbem-14087	103	30	transfer	transfer	NOUN
fbem-14087	103	31	data	datum	NOUN
fbem-14087	103	32	,	,	PUNCT
fbem-14087	103	33	business	business	NOUN
fbem-14087	103	34	accounts	account	NOUN
fbem-14087	103	35	,	,	PUNCT
fbem-14087	103	36	and	and	CCONJ
fbem-14087	103	37	securities	security	NOUN
fbem-14087	103	38	transactions	transaction	NOUN
fbem-14087	103	39	,	,	PUNCT
fbem-14087	103	40	including	include	VERB
fbem-14087	103	41	a	a	DET
fbem-14087	103	42	total	total	NOUN
fbem-14087	103	43	of	of	ADP
fbem-14087	103	44	seventeen	seventeen	NUM
fbem-14087	103	45	sub	sub	ADJ
fbem-14087	103	46	-	-	ADJ
fbem-14087	103	47	tax	tax	ADJ
fbem-14087	103	48	items	item	NOUN
fbem-14087	103	49	,	,	PUNCT
fbem-14087	103	50	and	and	CCONJ
fbem-14087	103	51	adjusting	adjust	VERB
fbem-14087	103	52	the	the	DET
fbem-14087	103	53	tax	tax	NOUN
fbem-14087	103	54	objects	object	NOUN
fbem-14087	103	55	and	and	CCONJ
fbem-14087	103	56	tax	tax	NOUN
fbem-14087	103	57	rates	rate	NOUN
fbem-14087	103	58	.	.	PUNCT
fbem-14087	104	1	the	the	DET
fbem-14087	104	2	tax	tax	NOUN
fbem-14087	104	3	rates	rate	NOUN
fbem-14087	104	4	corresponding	correspond	VERB
fbem-14087	104	5	to	to	ADP
fbem-14087	104	6	each	each	DET
fbem-14087	104	7	sub	sub	ADJ
fbem-14087	104	8	-	-	ADJ
fbem-14087	104	9	tax	tax	ADJ
fbem-14087	104	10	item	item	NOUN
fbem-14087	104	11	are	be	AUX
fbem-14087	104	12	respectively	respectively	ADV
fbem-14087	104	13	indicated	indicate	VERB
fbem-14087	104	14	,	,	PUNCT
fbem-14087	104	15	which	which	PRON
fbem-14087	104	16	is	be	AUX
fbem-14087	104	17	clearer	clear	ADJ
fbem-14087	104	18	than	than	ADP
fbem-14087	104	19	the	the	DET
fbem-14087	104	20	previous	previous	ADJ
fbem-14087	104	21	interim	interim	ADJ
fbem-14087	104	22	regulations	regulation	NOUN
fbem-14087	104	23	on	on	ADP
fbem-14087	104	24	stamp	stamp	NOUN
fbem-14087	104	25	duty	duty	NOUN
fbem-14087	104	26	.	.	PUNCT
fbem-14087	105	1	it	it	PRON
fbem-14087	105	2	can	can	AUX
fbem-14087	105	3	reduce	reduce	VERB
fbem-14087	105	4	the	the	DET
fbem-14087	105	5	situation	situation	NOUN
fbem-14087	105	6	where	where	SCONJ
fbem-14087	105	7	enterprises	enterprise	NOUN
fbem-14087	105	8	in	in	ADP
fbem-14087	105	9	the	the	DET
fbem-14087	105	10	past	past	NOUN
fbem-14087	105	11	did	do	AUX
fbem-14087	105	12	not	not	PART
fbem-14087	105	13	clearly	clearly	ADV
fbem-14087	105	14	define	define	VERB
fbem-14087	105	15	the	the	DET
fbem-14087	105	16	tax	tax	NOUN
fbem-14087	105	17	vouchers	voucher	NOUN
fbem-14087	105	18	during	during	ADP
fbem-14087	105	19	the	the	DET
fbem-14087	105	20	tax	tax	NOUN
fbem-14087	105	21	payment	payment	NOUN
fbem-14087	105	22	process	process	NOUN
fbem-14087	105	23	,	,	PUNCT
fbem-14087	105	24	resulting	result	VERB
fbem-14087	105	25	in	in	ADP
fbem-14087	105	26	overpayment	overpayment	NOUN
fbem-14087	105	27	and	and	CCONJ
fbem-14087	105	28	underpayment	underpayment	ADJ
fbem-14087	105	29	,	,	PUNCT
fbem-14087	105	30	as	as	ADV
fbem-14087	105	31	well	well	ADV
fbem-14087	105	32	as	as	ADP
fbem-14087	105	33	missed	miss	VERB
fbem-14087	105	34	payments	payment	NOUN
fbem-14087	105	35	;	;	PUNCT
fbem-14087	105	36	cancellation	cancellation	NOUN
fbem-14087	105	37	of	of	ADP
fbem-14087	105	38	rights	right	NOUN
fbem-14087	105	39	,	,	PUNCT
fbem-14087	105	40	the	the	DET
fbem-14087	105	41	license	license	NOUN
fbem-14087	105	42	is	be	AUX
fbem-14087	105	43	based	base	VERB
fbem-14087	105	44	on	on	ADP
fbem-14087	105	45	relevant	relevant	ADJ
fbem-14087	105	46	tax	tax	NOUN
fbem-14087	105	47	items	item	NOUN
fbem-14087	105	48	,	,	PUNCT
fbem-14087	105	49	standardizes	standardize	VERB
fbem-14087	105	50	the	the	DET
fbem-14087	105	51	basis	basis	NOUN
fbem-14087	105	52	for	for	ADP
fbem-14087	105	53	tax	tax	NOUN
fbem-14087	105	54	calculation	calculation	NOUN
fbem-14087	105	55	,	,	PUNCT
fbem-14087	105	56	avoids	avoid	VERB
fbem-14087	105	57	the	the	DET
fbem-14087	105	58	phenomenon	phenomenon	NOUN
fbem-14087	105	59	of	of	ADP
fbem-14087	105	60	double	double	ADJ
fbem-14087	105	61	taxation	taxation	NOUN
fbem-14087	105	62	,	,	PUNCT
fbem-14087	105	63	cancels	cancel	VERB
fbem-14087	105	64	the	the	DET
fbem-14087	105	65	mantissa	mantissa	NOUN
fbem-14087	105	66	requirement	requirement	NOUN
fbem-14087	105	67	,	,	PUNCT
fbem-14087	105	68	and	and	CCONJ
fbem-14087	105	69	based	base	VERB
fbem-14087	105	70	on	on	ADP
fbem-14087	105	71	the	the	DET
fbem-14087	105	72	actual	actual	ADJ
fbem-14087	105	73	calculation	calculation	NOUN
fbem-14087	105	74	amount	amount	NOUN
fbem-14087	105	75	,	,	PUNCT
fbem-14087	105	76	improves	improve	VERB
fbem-14087	105	77	the	the	DET
fbem-14087	105	78	accuracy	accuracy	NOUN
fbem-14087	105	79	of	of	ADP
fbem-14087	105	80	the	the	DET
fbem-14087	105	81	tax	tax	NOUN
fbem-14087	105	82	amount	amount	NOUN
fbem-14087	105	83	.	.	PUNCT
fbem-14087	106	1	these	these	DET
fbem-14087	106	2	changes	change	NOUN
fbem-14087	106	3	help	help	VERB
fbem-14087	106	4	enterprises	enterprise	NOUN
fbem-14087	106	5	understand	understand	VERB
fbem-14087	106	6	tax	tax	NOUN
fbem-14087	106	7	policies	policy	NOUN
fbem-14087	106	8	,	,	PUNCT
fbem-14087	106	9	reduce	reduce	VERB
fbem-14087	106	10	tax	tax	NOUN
fbem-14087	106	11	payment	payment	NOUN
fbem-14087	106	12	errors	error	NOUN
fbem-14087	106	13	,	,	PUNCT
fbem-14087	106	14	and	and	CCONJ
fbem-14087	106	15	reflect	reflect	VERB
fbem-14087	106	16	the	the	DET
fbem-14087	106	17	principles	principle	NOUN
fbem-14087	106	18	of	of	ADP
fbem-14087	106	19	tax	tax	NOUN
fbem-14087	106	20	efficiency	efficiency	NOUN
fbem-14087	106	21	and	and	CCONJ
fbem-14087	106	22	tax	tax	NOUN
fbem-14087	106	23	fairness	fairness	NOUN
fbem-14087	106	24	.	.	PUNCT
fbem-14087	107	1	3.1.3	3.1.3	NUM
fbem-14087	107	2	.	.	PUNCT
fbem-14087	107	3	tax	tax	NOUN
fbem-14087	107	4	rate	rate	NOUN
fbem-14087	107	5	adjustment	adjustment	NOUN
fbem-14087	107	6	in	in	ADP
fbem-14087	107	7	the	the	DET
fbem-14087	107	8	stamp	stamp	NOUN
fbem-14087	107	9	duty	duty	NOUN
fbem-14087	107	10	law	law	NOUN
fbem-14087	107	11	,	,	PUNCT
fbem-14087	107	12	the	the	DET
fbem-14087	107	13	statutory	statutory	ADJ
fbem-14087	107	14	tax	tax	NOUN
fbem-14087	107	15	rate	rate	NOUN
fbem-14087	107	16	for	for	ADP
fbem-14087	107	17	business	business	NOUN
fbem-14087	107	18	accounts	account	NOUN
fbem-14087	107	19	was	be	AUX
fbem-14087	107	20	reduced	reduce	VERB
fbem-14087	107	21	from	from	ADP
fbem-14087	107	22	5/10,000	5/10,000	NUM
fbem-14087	107	23	to	to	ADP
fbem-14087	107	24	2.5/10,000	2.5/10,000	NUM
fbem-14087	107	25	,	,	PUNCT
fbem-14087	107	26	and	and	CCONJ
fbem-14087	107	27	data	datum	NOUN
fbem-14087	107	28	on	on	ADP
fbem-14087	107	29	the	the	DET
fbem-14087	107	30	transfer	transfer	NOUN
fbem-14087	107	31	of	of	ADP
fbem-14087	107	32	processing	processing	NOUN
fbem-14087	107	33	contracts	contract	NOUN
fbem-14087	107	34	,	,	PUNCT
fbem-14087	107	35	construction	construction	NOUN
fbem-14087	107	36	project	project	NOUN
fbem-14087	107	37	contracts	contract	NOUN
fbem-14087	107	38	,	,	PUNCT
fbem-14087	107	39	transportation	transportation	NOUN
fbem-14087	107	40	contracts	contract	NOUN
fbem-14087	107	41	,	,	PUNCT
fbem-14087	107	42	trademark	trademark	NOUN
fbem-14087	107	43	exclusive	exclusive	ADJ
fbem-14087	107	44	rights	right	NOUN
fbem-14087	107	45	,	,	PUNCT
fbem-14087	107	46	copyrights	copyright	NOUN
fbem-14087	107	47	,	,	PUNCT
fbem-14087	107	48	patent	patent	NOUN
fbem-14087	107	49	rights	right	NOUN
fbem-14087	107	50	,	,	PUNCT
fbem-14087	107	51	and	and	CCONJ
fbem-14087	107	52	proprietary	proprietary	ADJ
fbem-14087	107	53	technology	technology	NOUN
fbem-14087	107	54	use	use	VERB
fbem-14087	107	55	rights	right	NOUN
fbem-14087	107	56	the	the	DET
fbem-14087	107	57	statutory	statutory	ADJ
fbem-14087	107	58	tax	tax	NOUN
fbem-14087	107	59	rate	rate	NOUN
fbem-14087	107	60	for	for	ADP
fbem-14087	107	61	such	such	ADJ
fbem-14087	107	62	contracts	contract	NOUN
fbem-14087	107	63	has	have	AUX
fbem-14087	107	64	been	be	AUX
fbem-14087	107	65	lowered	lower	VERB
fbem-14087	107	66	from	from	ADP
fbem-14087	107	67	5/10,000	5/10,000	NUM
fbem-14087	107	68	to	to	ADP
fbem-14087	107	69	3/10000	3/10000	NUM
fbem-14087	107	70	.	.	PUNCT
fbem-14087	108	1	at	at	ADP
fbem-14087	108	2	the	the	DET
fbem-14087	108	3	same	same	ADJ
fbem-14087	108	4	time	time	NOUN
fbem-14087	108	5	,	,	PUNCT
fbem-14087	108	6	the	the	DET
fbem-14087	108	7	tax	tax	NOUN
fbem-14087	108	8	rate	rate	NOUN
fbem-14087	108	9	for	for	ADP
fbem-14087	108	10	property	property	NOUN
fbem-14087	108	11	insurance	insurance	NOUN
fbem-14087	108	12	contracts	contract	NOUN
fbem-14087	108	13	has	have	AUX
fbem-14087	108	14	been	be	AUX
fbem-14087	108	15	raised	raise	VERB
fbem-14087	108	16	from	from	ADP
fbem-14087	108	17	0.3/10000	0.3/10000	NUM
fbem-14087	108	18	of	of	ADP
fbem-14087	108	19	the	the	DET
fbem-14087	108	20	insured	insure	VERB
fbem-14087	108	21	amount	amount	NOUN
fbem-14087	108	22	to	to	ADP
fbem-14087	108	23	1/1000	1/1000	NUM
fbem-14087	108	24	of	of	ADP
fbem-14087	108	25	the	the	DET
fbem-14087	108	26	insurance	insurance	NOUN
fbem-14087	108	27	premium	premium	NOUN
fbem-14087	108	28	.	.	PUNCT
fbem-14087	109	1	the	the	DET
fbem-14087	109	2	tax	tax	NOUN
fbem-14087	109	3	rate	rate	NOUN
fbem-14087	109	4	has	have	AUX
fbem-14087	109	5	been	be	AUX
fbem-14087	109	6	adjusted	adjust	VERB
fbem-14087	109	7	overall	overall	ADV
fbem-14087	109	8	.	.	PUNCT
fbem-14087	110	1	slightly	slightly	ADV
fbem-14087	110	2	lowered	lower	VERB
fbem-14087	110	3	.	.	PUNCT
fbem-14087	111	1	3.2	3.2	NUM
fbem-14087	111	2	.	.	PUNCT
fbem-14087	112	1	analysis	analysis	NOUN
fbem-14087	112	2	of	of	ADP
fbem-14087	112	3	the	the	DET
fbem-14087	112	4	motivations	motivation	NOUN
fbem-14087	112	5	for	for	ADP
fbem-14087	112	6	changes	change	NOUN
fbem-14087	112	7	in	in	ADP
fbem-14087	112	8	the	the	DET
fbem-14087	112	9	stamp	stamp	NOUN
fbem-14087	112	10	duty	duty	NOUN
fbem-14087	112	11	law	law	NOUN
fbem-14087	112	12	due	due	ADP
fbem-14087	112	13	to	to	ADP
fbem-14087	112	14	the	the	DET
fbem-14087	112	15	small	small	ADJ
fbem-14087	112	16	amount	amount	NOUN
fbem-14087	112	17	of	of	ADP
fbem-14087	112	18	stamp	stamp	NOUN
fbem-14087	112	19	tax	tax	NOUN
fbem-14087	112	20	itself	itself	PRON
fbem-14087	112	21	,	,	PUNCT
fbem-14087	112	22	the	the	DET
fbem-14087	112	23	numerous	numerous	ADJ
fbem-14087	112	24	and	and	CCONJ
fbem-14087	112	25	complex	complex	ADJ
fbem-14087	112	26	tax	tax	NOUN
fbem-14087	112	27	items	item	NOUN
fbem-14087	112	28	,	,	PUNCT
fbem-14087	112	29	and	and	CCONJ
fbem-14087	112	30	the	the	DET
fbem-14087	112	31	characteristics	characteristic	NOUN
fbem-14087	112	32	of	of	ADP
fbem-14087	112	33	easy	easy	ADJ
fbem-14087	112	34	omission	omission	NOUN
fbem-14087	112	35	and	and	CCONJ
fbem-14087	112	36	confusion	confusion	NOUN
fbem-14087	112	37	,	,	PUNCT
fbem-14087	112	38	many	many	ADJ
fbem-14087	112	39	companies	company	NOUN
fbem-14087	112	40	and	and	CCONJ
fbem-14087	112	41	even	even	ADV
fbem-14087	112	42	government	government	NOUN
fbem-14087	112	43	agencies	agency	NOUN
fbem-14087	112	44	are	be	AUX
fbem-14087	112	45	calling	call	VERB
fbem-14087	112	46	for	for	ADP
fbem-14087	112	47	the	the	DET
fbem-14087	112	48	abolition	abolition	NOUN
fbem-14087	112	49	of	of	ADP
fbem-14087	112	50	stamp	stamp	NOUN
fbem-14087	112	51	tax	tax	NOUN
fbem-14087	112	52	,	,	PUNCT
fbem-14087	112	53	or	or	CCONJ
fbem-14087	112	54	the	the	DET
fbem-14087	112	55	merger	merger	NOUN
fbem-14087	112	56	of	of	ADP
fbem-14087	112	57	relevant	relevant	ADJ
fbem-14087	112	58	tax	tax	NOUN
fbem-14087	112	59	items	item	NOUN
fbem-14087	112	60	into	into	ADP
fbem-14087	112	61	other	other	ADJ
fbem-14087	112	62	taxes	taxis	NOUN
fbem-14087	112	63	.	.	PUNCT
fbem-14087	113	1	however	however	ADV
fbem-14087	113	2	,	,	PUNCT
fbem-14087	113	3	the	the	DET
fbem-14087	113	4	weakening	weakening	NOUN
fbem-14087	113	5	of	of	ADP
fbem-14087	113	6	the	the	DET
fbem-14087	113	7	stamp	stamp	NOUN
fbem-14087	113	8	tax	tax	NOUN
fbem-14087	113	9	function	function	NOUN
fbem-14087	113	10	is	be	AUX
fbem-14087	113	11	not	not	PART
fbem-14087	113	12	the	the	DET
fbem-14087	113	13	only	only	ADJ
fbem-14087	113	14	factor	factor	NOUN
fbem-14087	113	15	causing	cause	VERB
fbem-14087	113	16	this	this	DET
fbem-14087	113	17	phenomenon	phenomenon	NOUN
fbem-14087	113	18	.	.	PUNCT
fbem-14087	114	1	the	the	DET
fbem-14087	114	2	old	old	ADJ
fbem-14087	114	3	version	version	NOUN
fbem-14087	114	4	of	of	ADP
fbem-14087	114	5	the	the	DET
fbem-14087	114	6	stamp	stamp	NOUN
fbem-14087	114	7	duty	duty	NOUN
fbem-14087	114	8	regulations	regulation	NOUN
fbem-14087	114	9	was	be	AUX
fbem-14087	114	10	promulgated	promulgate	VERB
fbem-14087	114	11	in	in	ADP
fbem-14087	114	12	1988	1988	NUM
fbem-14087	114	13	and	and	CCONJ
fbem-14087	114	14	was	be	AUX
fbem-14087	114	15	last	last	ADV
fbem-14087	114	16	officially	officially	ADV
fbem-14087	114	17	revised	revise	VERB
fbem-14087	114	18	in	in	ADP
fbem-14087	114	19	2011	2011	NUM
fbem-14087	114	20	.	.	PUNCT
fbem-14087	115	1	since	since	SCONJ
fbem-14087	115	2	then	then	ADV
fbem-14087	115	3	,	,	PUNCT
fbem-14087	115	4	adjustments	adjustment	NOUN
fbem-14087	115	5	have	have	AUX
fbem-14087	115	6	been	be	AUX
fbem-14087	115	7	mostly	mostly	ADV
fbem-14087	115	8	made	make	VERB
fbem-14087	115	9	in	in	ADP
fbem-14087	115	10	the	the	DET
fbem-14087	115	11	form	form	NOUN
fbem-14087	115	12	of	of	ADP
fbem-14087	115	13	policies	policy	NOUN
fbem-14087	115	14	,	,	PUNCT
fbem-14087	115	15	detailed	detailed	ADJ
fbem-14087	115	16	rules	rule	NOUN
fbem-14087	115	17	,	,	PUNCT
fbem-14087	115	18	etc	etc	X
fbem-14087	115	19	.	.	X
fbem-14087	115	20	,	,	PUNCT
fbem-14087	115	21	resulting	result	VERB
fbem-14087	115	22	in	in	ADP
fbem-14087	115	23	many	many	ADJ
fbem-14087	115	24	regulations	regulation	NOUN
fbem-14087	115	25	and	and	CCONJ
fbem-14087	115	26	provisions	provision	NOUN
fbem-14087	115	27	being	be	AUX
fbem-14087	115	28	relatively	relatively	ADV
fbem-14087	115	29	vague	vague	ADJ
fbem-14087	115	30	and	and	CCONJ
fbem-14087	115	31	difficult	difficult	ADJ
fbem-14087	115	32	to	to	PART
fbem-14087	115	33	implement	implement	VERB
fbem-14087	115	34	.	.	PUNCT
fbem-14087	116	1	it	it	PRON
fbem-14087	116	2	is	be	AUX
fbem-14087	116	3	also	also	ADV
fbem-14087	116	4	not	not	PART
fbem-14087	116	5	standardized	standardize	VERB
fbem-14087	116	6	and	and	CCONJ
fbem-14087	116	7	brings	bring	VERB
fbem-14087	116	8	obstacles	obstacle	NOUN
fbem-14087	116	9	to	to	ADP
fbem-14087	116	10	corporate	corporate	ADJ
fbem-14087	116	11	tax	tax	NOUN
fbem-14087	116	12	payment	payment	NOUN
fbem-14087	116	13	behavior	behavior	NOUN
fbem-14087	116	14	.	.	PUNCT
fbem-14087	117	1	therefore	therefore	ADV
fbem-14087	117	2	,	,	PUNCT
fbem-14087	117	3	this	this	DET
fbem-14087	117	4	revision	revision	NOUN
fbem-14087	117	5	of	of	ADP
fbem-14087	117	6	the	the	DET
fbem-14087	117	7	stamp	stamp	NOUN
fbem-14087	117	8	duty	duty	NOUN
fbem-14087	117	9	law	law	NOUN
fbem-14087	117	10	has	have	AUX
fbem-14087	117	11	optimized	optimize	VERB
fbem-14087	117	12	the	the	DET
fbem-14087	117	13	above	above	ADJ
fbem-14087	117	14	aspects	aspect	NOUN
fbem-14087	117	15	while	while	SCONJ
fbem-14087	117	16	maintaining	maintain	VERB
fbem-14087	117	17	the	the	DET
fbem-14087	117	18	same	same	ADJ
fbem-14087	117	19	tax	tax	NOUN
fbem-14087	117	20	framework	framework	NOUN
fbem-14087	117	21	.	.	PUNCT
fbem-14087	118	1	from	from	ADP
fbem-14087	118	2	the	the	DET
fbem-14087	118	3	perspective	perspective	NOUN
fbem-14087	118	4	of	of	ADP
fbem-14087	118	5	legal	legal	ADJ
fbem-14087	118	6	regulations	regulation	NOUN
fbem-14087	118	7	,	,	PUNCT
fbem-14087	118	8	the	the	DET
fbem-14087	118	9	actual	actual	ADJ
fbem-14087	118	10	impact	impact	NOUN
fbem-14087	118	11	of	of	ADP
fbem-14087	118	12	this	this	DET
fbem-14087	118	13	change	change	NOUN
fbem-14087	118	14	is	be	AUX
fbem-14087	118	15	not	not	PART
fbem-14087	118	16	significant	significant	ADJ
fbem-14087	118	17	.	.	PUNCT
fbem-14087	119	1	the	the	DET
fbem-14087	119	2	main	main	ADJ
fbem-14087	119	3	reason	reason	NOUN
fbem-14087	119	4	is	be	AUX
fbem-14087	119	5	that	that	SCONJ
fbem-14087	119	6	it	it	PRON
fbem-14087	119	7	has	have	AUX
fbem-14087	119	8	been	be	AUX
fbem-14087	119	9	upgraded	upgrade	VERB
fbem-14087	119	10	from	from	ADP
fbem-14087	119	11	interim	interim	ADJ
fbem-14087	119	12	regulations	regulation	NOUN
fbem-14087	119	13	to	to	ADP
fbem-14087	119	14	laws	law	NOUN
fbem-14087	119	15	and	and	CCONJ
fbem-14087	119	16	regulations	regulation	NOUN
fbem-14087	119	17	,	,	PUNCT
fbem-14087	119	18	clarifying	clarify	VERB
fbem-14087	119	19	that	that	SCONJ
fbem-14087	119	20	securities	security	NOUN
fbem-14087	119	21	transactions	transaction	NOUN
fbem-14087	119	22	are	be	AUX
fbem-14087	119	23	included	include	VERB
fbem-14087	119	24	in	in	ADP
fbem-14087	119	25	stamp	stamp	NOUN
fbem-14087	119	26	tax	tax	NOUN
fbem-14087	119	27	items	item	NOUN
fbem-14087	119	28	,	,	PUNCT
fbem-14087	119	29	and	and	CCONJ
fbem-14087	119	30	describing	describe	VERB
fbem-14087	119	31	tax	tax	NOUN
fbem-14087	119	32	items	item	NOUN
fbem-14087	119	33	,	,	PUNCT
fbem-14087	119	34	tax	tax	NOUN
fbem-14087	119	35	rates	rate	NOUN
fbem-14087	119	36	and	and	CCONJ
fbem-14087	119	37	related	related	ADJ
fbem-14087	119	38	regulations	regulation	NOUN
fbem-14087	119	39	in	in	ADP
fbem-14087	119	40	more	more	ADV
fbem-14087	119	41	concise	concise	ADJ
fbem-14087	119	42	and	and	CCONJ
fbem-14087	119	43	easy	easy	ADJ
fbem-14087	119	44	-	-	PUNCT
fbem-14087	119	45	to	to	PART
fbem-14087	119	46	-	-	PUNCT
fbem-14087	119	47	understand	understand	VERB
fbem-14087	119	48	176	176	NUM
fbem-14087	119	49	legal	legal	ADJ
fbem-14087	119	50	language	language	NOUN
fbem-14087	119	51	.	.	PUNCT
fbem-14087	120	1	it	it	PRON
fbem-14087	120	2	is	be	AUX
fbem-14087	120	3	easier	easy	ADJ
fbem-14087	120	4	for	for	SCONJ
fbem-14087	120	5	enterprises	enterprise	NOUN
fbem-14087	120	6	to	to	PART
fbem-14087	120	7	understand	understand	VERB
fbem-14087	120	8	the	the	DET
fbem-14087	120	9	policy	policy	NOUN
fbem-14087	120	10	.	.	PUNCT
fbem-14087	121	1	although	although	SCONJ
fbem-14087	121	2	the	the	DET
fbem-14087	121	3	actual	actual	ADJ
fbem-14087	121	4	changes	change	NOUN
fbem-14087	121	5	are	be	AUX
fbem-14087	121	6	small	small	ADJ
fbem-14087	121	7	,	,	PUNCT
fbem-14087	121	8	it	it	PRON
fbem-14087	121	9	is	be	AUX
fbem-14087	121	10	not	not	PART
fbem-14087	121	11	difficult	difficult	ADJ
fbem-14087	121	12	to	to	PART
fbem-14087	121	13	see	see	VERB
fbem-14087	121	14	that	that	SCONJ
fbem-14087	121	15	our	our	PRON
fbem-14087	121	16	country	country	NOUN
fbem-14087	121	17	's	's	PART
fbem-14087	121	18	legislation	legislation	NOUN
fbem-14087	121	19	is	be	AUX
fbem-14087	121	20	developing	develop	VERB
fbem-14087	121	21	towards	towards	ADP
fbem-14087	121	22	standardization	standardization	NOUN
fbem-14087	121	23	and	and	CCONJ
fbem-14087	121	24	transparency	transparency	NOUN
fbem-14087	121	25	.	.	PUNCT
fbem-14087	122	1	from	from	ADP
fbem-14087	122	2	the	the	DET
fbem-14087	122	3	perspective	perspective	NOUN
fbem-14087	122	4	of	of	ADP
fbem-14087	122	5	adjustment	adjustment	NOUN
fbem-14087	122	6	of	of	ADP
fbem-14087	122	7	tax	tax	NOUN
fbem-14087	122	8	rates	rate	NOUN
fbem-14087	122	9	and	and	CCONJ
fbem-14087	122	10	tax	tax	NOUN
fbem-14087	122	11	items	item	NOUN
fbem-14087	122	12	,	,	PUNCT
fbem-14087	122	13	under	under	ADP
fbem-14087	122	14	the	the	DET
fbem-14087	122	15	background	background	NOUN
fbem-14087	122	16	of	of	ADP
fbem-14087	122	17	the	the	DET
fbem-14087	122	18	epidemic	epidemic	NOUN
fbem-14087	122	19	environment	environment	NOUN
fbem-14087	122	20	,	,	PUNCT
fbem-14087	122	21	tax	tax	NOUN
fbem-14087	122	22	reduction	reduction	NOUN
fbem-14087	122	23	targets	target	NOUN
fbem-14087	122	24	are	be	AUX
fbem-14087	122	25	mainly	mainly	ADV
fbem-14087	122	26	enterprises	enterprise	NOUN
fbem-14087	122	27	related	relate	VERB
fbem-14087	122	28	to	to	ADP
fbem-14087	122	29	the	the	DET
fbem-14087	122	30	real	real	ADJ
fbem-14087	122	31	economy	economy	NOUN
fbem-14087	122	32	such	such	ADJ
fbem-14087	122	33	as	as	ADP
fbem-14087	122	34	manufacturing	manufacturing	NOUN
fbem-14087	122	35	and	and	CCONJ
fbem-14087	122	36	transportation	transportation	NOUN
fbem-14087	122	37	industries	industry	NOUN
fbem-14087	122	38	.	.	PUNCT
fbem-14087	123	1	it	it	PRON
fbem-14087	123	2	can	can	AUX
fbem-14087	123	3	be	be	AUX
fbem-14087	123	4	considered	consider	VERB
fbem-14087	123	5	that	that	SCONJ
fbem-14087	123	6	the	the	DET
fbem-14087	123	7	policy	policy	NOUN
fbem-14087	123	8	orientation	orientation	NOUN
fbem-14087	123	9	tends	tend	VERB
fbem-14087	123	10	to	to	PART
fbem-14087	123	11	reduce	reduce	VERB
fbem-14087	123	12	tax	tax	NOUN
fbem-14087	123	13	burden	burden	NOUN
fbem-14087	123	14	pressure	pressure	NOUN
fbem-14087	123	15	on	on	ADP
fbem-14087	123	16	enterprises	enterprise	NOUN
fbem-14087	123	17	,	,	PUNCT
fbem-14087	123	18	including	include	VERB
fbem-14087	123	19	reducing	reduce	VERB
fbem-14087	123	20	the	the	DET
fbem-14087	123	21	amount	amount	NOUN
fbem-14087	123	22	of	of	ADP
fbem-14087	123	23	tax	tax	NOUN
fbem-14087	123	24	on	on	ADP
fbem-14087	123	25	enterprises	enterprise	NOUN
fbem-14087	123	26	.	.	PUNCT
fbem-14087	124	1	operating	operate	VERB
fbem-14087	124	2	pressure	pressure	NOUN
fbem-14087	124	3	,	,	PUNCT
fbem-14087	124	4	reducing	reduce	VERB
fbem-14087	124	5	corporate	corporate	ADJ
fbem-14087	124	6	financial	financial	ADJ
fbem-14087	124	7	work	work	NOUN
fbem-14087	124	8	pressure	pressure	NOUN
fbem-14087	124	9	in	in	ADP
fbem-14087	124	10	the	the	DET
fbem-14087	124	11	tax	tax	NOUN
fbem-14087	124	12	process	process	NOUN
fbem-14087	124	13	,	,	PUNCT
fbem-14087	124	14	encouraging	encourage	VERB
fbem-14087	124	15	the	the	DET
fbem-14087	124	16	development	development	NOUN
fbem-14087	124	17	of	of	ADP
fbem-14087	124	18	the	the	DET
fbem-14087	124	19	real	real	ADJ
fbem-14087	124	20	economy	economy	NOUN
fbem-14087	124	21	,	,	PUNCT
fbem-14087	124	22	and	and	CCONJ
fbem-14087	124	23	reducing	reduce	VERB
fbem-14087	124	24	the	the	DET
fbem-14087	124	25	fiscal	fiscal	ADJ
fbem-14087	124	26	revenue	revenue	NOUN
fbem-14087	124	27	function	function	NOUN
fbem-14087	124	28	of	of	ADP
fbem-14087	124	29	stamp	stamp	NOUN
fbem-14087	124	30	tax	tax	NOUN
fbem-14087	124	31	to	to	ADP
fbem-14087	124	32	a	a	DET
fbem-14087	124	33	certain	certain	ADJ
fbem-14087	124	34	extent	extent	NOUN
fbem-14087	124	35	may	may	AUX
fbem-14087	124	36	pave	pave	VERB
fbem-14087	124	37	the	the	DET
fbem-14087	124	38	way	way	NOUN
fbem-14087	124	39	for	for	ADP
fbem-14087	124	40	focusing	focus	VERB
fbem-14087	124	41	on	on	ADP
fbem-14087	124	42	its	its	PRON
fbem-14087	124	43	functionalization	functionalization	NOUN
fbem-14087	124	44	in	in	ADP
fbem-14087	124	45	the	the	DET
fbem-14087	124	46	future	future	NOUN
fbem-14087	124	47	.	.	PUNCT
fbem-14087	125	1	4	4	X
fbem-14087	125	2	.	.	X
fbem-14087	125	3	analysis	analysis	NOUN
fbem-14087	125	4	on	on	ADP
fbem-14087	125	5	the	the	DET
fbem-14087	125	6	applicability	applicability	NOUN
fbem-14087	125	7	of	of	ADP
fbem-14087	125	8	the	the	DET
fbem-14087	125	9	stamp	stamp	NOUN
fbem-14087	125	10	duty	duty	NOUN
fbem-14087	125	11	law	law	NOUN
fbem-14087	125	12	and	and	CCONJ
fbem-14087	125	13	countermeasures	countermeasure	NOUN
fbem-14087	125	14	on	on	ADP
fbem-14087	125	15	implementation	implementation	NOUN
fbem-14087	125	16	issues	issue	NOUN
fbem-14087	125	17	the	the	DET
fbem-14087	125	18	debate	debate	NOUN
fbem-14087	125	19	over	over	ADP
fbem-14087	125	20	the	the	DET
fbem-14087	125	21	existence	existence	NOUN
fbem-14087	125	22	and	and	CCONJ
fbem-14087	125	23	abolition	abolition	NOUN
fbem-14087	125	24	of	of	ADP
fbem-14087	125	25	stamp	stamp	NOUN
fbem-14087	125	26	tax	tax	NOUN
fbem-14087	125	27	has	have	AUX
fbem-14087	125	28	been	be	AUX
fbem-14087	125	29	going	go	VERB
fbem-14087	125	30	on	on	ADP
fbem-14087	125	31	for	for	ADP
fbem-14087	125	32	many	many	ADJ
fbem-14087	125	33	years	year	NOUN
fbem-14087	125	34	.	.	PUNCT
fbem-14087	126	1	however	however	ADV
fbem-14087	126	2	,	,	PUNCT
fbem-14087	126	3	starting	start	VERB
fbem-14087	126	4	from	from	ADP
fbem-14087	126	5	the	the	DET
fbem-14087	126	6	source	source	NOUN
fbem-14087	126	7	of	of	ADP
fbem-14087	126	8	stamp	stamp	NOUN
fbem-14087	126	9	tax	tax	NOUN
fbem-14087	126	10	collection	collection	NOUN
fbem-14087	126	11	,	,	PUNCT
fbem-14087	126	12	enterprises	enterprise	NOUN
fbem-14087	126	13	sign	sign	VERB
fbem-14087	126	14	contracts	contract	NOUN
fbem-14087	126	15	and	and	CCONJ
fbem-14087	126	16	the	the	DET
fbem-14087	126	17	state	state	NOUN
fbem-14087	126	18	provides	provide	VERB
fbem-14087	126	19	legal	legal	ADJ
fbem-14087	126	20	protection	protection	NOUN
fbem-14087	126	21	to	to	ADP
fbem-14087	126	22	the	the	DET
fbem-14087	126	23	contracts	contract	NOUN
fbem-14087	126	24	,	,	PUNCT
fbem-14087	126	25	or	or	CCONJ
fbem-14087	126	26	in	in	ADP
fbem-14087	126	27	securities	security	NOUN
fbem-14087	126	28	trading	trading	NOUN
fbem-14087	126	29	activities	activity	NOUN
fbem-14087	126	30	,	,	PUNCT
fbem-14087	126	31	the	the	DET
fbem-14087	126	32	state	state	NOUN
fbem-14087	126	33	provides	provide	VERB
fbem-14087	126	34	platforms	platform	NOUN
fbem-14087	126	35	and	and	CCONJ
fbem-14087	126	36	support	support	NOUN
fbem-14087	126	37	.	.	PUNCT
fbem-14087	127	1	all	all	DET
fbem-14087	127	2	these	these	DET
fbem-14087	127	3	costs	cost	NOUN
fbem-14087	127	4	need	need	VERB
fbem-14087	127	5	to	to	PART
fbem-14087	127	6	be	be	AUX
fbem-14087	127	7	included	include	VERB
fbem-14087	127	8	in	in	ADP
fbem-14087	127	9	fiscal	fiscal	ADJ
fbem-14087	127	10	expenditures	expenditure	NOUN
fbem-14087	127	11	.	.	PUNCT
fbem-14087	128	1	,	,	PUNCT
fbem-14087	128	2	and	and	CCONJ
fbem-14087	128	3	this	this	DET
fbem-14087	128	4	type	type	NOUN
fbem-14087	128	5	of	of	ADP
fbem-14087	128	6	economic	economic	ADJ
fbem-14087	128	7	activity	activity	NOUN
fbem-14087	128	8	entity	entity	NOUN
fbem-14087	128	9	expects	expect	VERB
fbem-14087	128	10	transactions	transaction	NOUN
fbem-14087	128	11	to	to	PART
fbem-14087	128	12	bring	bring	VERB
fbem-14087	128	13	benefits	benefit	NOUN
fbem-14087	128	14	,	,	PUNCT
fbem-14087	128	15	then	then	ADV
fbem-14087	128	16	it	it	PRON
fbem-14087	128	17	is	be	AUX
fbem-14087	128	18	reasonable	reasonable	ADJ
fbem-14087	128	19	to	to	ADP
fbem-14087	128	20	tax	tax	NOUN
fbem-14087	128	21	transactions	transaction	NOUN
fbem-14087	128	22	;	;	PUNCT
fbem-14087	128	23	the	the	DET
fbem-14087	128	24	collection	collection	NOUN
fbem-14087	128	25	of	of	ADP
fbem-14087	128	26	stamp	stamp	NOUN
fbem-14087	128	27	duty	duty	NOUN
fbem-14087	128	28	is	be	AUX
fbem-14087	128	29	based	base	VERB
fbem-14087	128	30	on	on	ADP
fbem-14087	128	31	contract	contract	NOUN
fbem-14087	128	32	law	law	NOUN
fbem-14087	128	33	and	and	CCONJ
fbem-14087	128	34	securities	security	NOUN
fbem-14087	128	35	law	law	NOUN
fbem-14087	128	36	,	,	PUNCT
fbem-14087	128	37	so	so	SCONJ
fbem-14087	128	38	it	it	PRON
fbem-14087	128	39	can	can	AUX
fbem-14087	128	40	be	be	AUX
fbem-14087	128	41	considered	consider	VERB
fbem-14087	128	42	that	that	SCONJ
fbem-14087	128	43	the	the	DET
fbem-14087	128	44	exploration	exploration	NOUN
fbem-14087	128	45	of	of	ADP
fbem-14087	128	46	the	the	DET
fbem-14087	128	47	stamp	stamp	NOUN
fbem-14087	128	48	tax	tax	NOUN
fbem-14087	128	49	law	law	NOUN
fbem-14087	128	50	itself	itself	PRON
fbem-14087	128	51	is	be	AUX
fbem-14087	128	52	also	also	ADV
fbem-14087	128	53	a	a	DET
fbem-14087	128	54	the	the	DET
fbem-14087	128	55	exploration	exploration	NOUN
fbem-14087	128	56	of	of	ADP
fbem-14087	128	57	contract	contract	NOUN
fbem-14087	128	58	law	law	NOUN
fbem-14087	128	59	and	and	CCONJ
fbem-14087	128	60	securities	security	NOUN
fbem-14087	128	61	law	law	NOUN
fbem-14087	128	62	;	;	PUNCT
fbem-14087	128	63	at	at	ADP
fbem-14087	128	64	the	the	DET
fbem-14087	128	65	same	same	ADJ
fbem-14087	128	66	time	time	NOUN
fbem-14087	128	67	,	,	PUNCT
fbem-14087	128	68	the	the	DET
fbem-14087	128	69	function	function	NOUN
fbem-14087	128	70	of	of	ADP
fbem-14087	128	71	stamp	stamp	NOUN
fbem-14087	128	72	tax	tax	NOUN
fbem-14087	128	73	is	be	AUX
fbem-14087	128	74	not	not	PART
fbem-14087	128	75	as	as	ADV
fbem-14087	128	76	good	good	ADJ
fbem-14087	128	77	as	as	ADP
fbem-14087	128	78	before	before	ADV
fbem-14087	128	79	,	,	PUNCT
fbem-14087	128	80	which	which	PRON
fbem-14087	128	81	does	do	AUX
fbem-14087	128	82	not	not	PART
fbem-14087	128	83	mean	mean	VERB
fbem-14087	128	84	that	that	SCONJ
fbem-14087	128	85	one	one	NUM
fbem-14087	128	86	size	size	NOUN
fbem-14087	128	87	fits	fit	VERB
fbem-14087	128	88	all	all	PRON
fbem-14087	128	89	.	.	PUNCT
fbem-14087	129	1	the	the	DET
fbem-14087	129	2	implementation	implementation	NOUN
fbem-14087	129	3	of	of	ADP
fbem-14087	129	4	the	the	DET
fbem-14087	129	5	new	new	ADJ
fbem-14087	129	6	stamp	stamp	NOUN
fbem-14087	129	7	tax	tax	NOUN
fbem-14087	129	8	law	law	NOUN
fbem-14087	129	9	also	also	ADV
fbem-14087	129	10	represents	represent	VERB
fbem-14087	129	11	the	the	DET
fbem-14087	129	12	country	country	NOUN
fbem-14087	129	13	’s	’s	PART
fbem-14087	129	14	willingness	willingness	NOUN
fbem-14087	129	15	to	to	PART
fbem-14087	129	16	optimize	optimize	VERB
fbem-14087	129	17	the	the	DET
fbem-14087	129	18	current	current	ADJ
fbem-14087	129	19	tax	tax	NOUN
fbem-14087	129	20	framework	framework	NOUN
fbem-14087	129	21	and	and	CCONJ
fbem-14087	129	22	comply	comply	VERB
fbem-14087	129	23	with	with	ADP
fbem-14087	129	24	the	the	DET
fbem-14087	129	25	policy	policy	NOUN
fbem-14087	129	26	’s	’s	PART
fbem-14087	129	27	planning	planning	NOUN
fbem-14087	129	28	for	for	ADP
fbem-14087	129	29	the	the	DET
fbem-14087	129	30	future	future	ADJ
fbem-14087	129	31	development	development	NOUN
fbem-14087	129	32	direction	direction	NOUN
fbem-14087	129	33	of	of	ADP
fbem-14087	129	34	stamp	stamp	NOUN
fbem-14087	129	35	tax	tax	NOUN
fbem-14087	129	36	.	.	PUNCT
fbem-14087	130	1	what	what	PRON
fbem-14087	130	2	researchers	researcher	NOUN
fbem-14087	130	3	should	should	AUX
fbem-14087	130	4	do	do	AUX
fbem-14087	130	5	now	now	ADV
fbem-14087	130	6	is	be	AUX
fbem-14087	130	7	to	to	PART
fbem-14087	130	8	make	make	VERB
fbem-14087	130	9	judgments	judgment	NOUN
fbem-14087	130	10	about	about	ADP
fbem-14087	130	11	functional	functional	ADJ
fbem-14087	130	12	allocation	allocation	NOUN
fbem-14087	130	13	and	and	CCONJ
fbem-14087	130	14	let	let	VERB
fbem-14087	130	15	stamp	stamp	NOUN
fbem-14087	130	16	tax	tax	NOUN
fbem-14087	130	17	play	play	VERB
fbem-14087	130	18	its	its	PRON
fbem-14087	130	19	role	role	NOUN
fbem-14087	130	20	again	again	ADV
fbem-14087	130	21	.	.	PUNCT
fbem-14087	131	1	4.1	4.1	NUM
fbem-14087	131	2	.	.	PUNCT
fbem-14087	131	3	analysis	analysis	NOUN
fbem-14087	131	4	on	on	ADP
fbem-14087	131	5	the	the	DET
fbem-14087	131	6	applicability	applicability	NOUN
fbem-14087	131	7	of	of	ADP
fbem-14087	131	8	stamp	stamp	NOUN
fbem-14087	131	9	duty	duty	NOUN
fbem-14087	131	10	law	law	NOUN
fbem-14087	131	11	in	in	ADP
fbem-14087	131	12	the	the	DET
fbem-14087	131	13	current	current	ADJ
fbem-14087	131	14	market	market	NOUN
fbem-14087	131	15	environment	environment	NOUN
fbem-14087	131	16	at	at	ADP
fbem-14087	131	17	present	present	ADJ
fbem-14087	131	18	,	,	PUNCT
fbem-14087	131	19	my	my	PRON
fbem-14087	131	20	country	country	NOUN
fbem-14087	131	21	's	's	PART
fbem-14087	131	22	market	market	NOUN
fbem-14087	131	23	economy	economy	NOUN
fbem-14087	131	24	is	be	AUX
fbem-14087	131	25	still	still	ADV
fbem-14087	131	26	in	in	ADP
fbem-14087	131	27	a	a	DET
fbem-14087	131	28	stage	stage	NOUN
fbem-14087	131	29	of	of	ADP
fbem-14087	131	30	rapid	rapid	ADJ
fbem-14087	131	31	development	development	NOUN
fbem-14087	131	32	,	,	PUNCT
fbem-14087	131	33	and	and	CCONJ
fbem-14087	131	34	building	build	VERB
fbem-14087	131	35	a	a	DET
fbem-14087	131	36	high	high	ADJ
fbem-14087	131	37	-	-	PUNCT
fbem-14087	131	38	level	level	NOUN
fbem-14087	131	39	socialist	socialist	ADJ
fbem-14087	131	40	market	market	NOUN
fbem-14087	131	41	economic	economic	ADJ
fbem-14087	131	42	system	system	NOUN
fbem-14087	131	43	is	be	AUX
fbem-14087	131	44	one	one	NUM
fbem-14087	131	45	of	of	ADP
fbem-14087	131	46	the	the	DET
fbem-14087	131	47	primary	primary	ADJ
fbem-14087	131	48	tasks	task	NOUN
fbem-14087	131	49	to	to	PART
fbem-14087	131	50	promote	promote	VERB
fbem-14087	131	51	high	high	ADJ
fbem-14087	131	52	-	-	PUNCT
fbem-14087	131	53	quality	quality	NOUN
fbem-14087	131	54	development	development	NOUN
fbem-14087	131	55	.	.	PUNCT
fbem-14087	132	1	a	a	DET
fbem-14087	132	2	healthy	healthy	ADJ
fbem-14087	132	3	socialist	socialist	ADJ
fbem-14087	132	4	market	market	NOUN
fbem-14087	132	5	economic	economic	ADJ
fbem-14087	132	6	system	system	NOUN
fbem-14087	132	7	is	be	AUX
fbem-14087	132	8	inseparable	inseparable	ADJ
fbem-14087	132	9	from	from	ADP
fbem-14087	132	10	a	a	DET
fbem-14087	132	11	stable	stable	ADJ
fbem-14087	132	12	economic	economic	ADJ
fbem-14087	132	13	environment	environment	NOUN
fbem-14087	132	14	and	and	CCONJ
fbem-14087	132	15	a	a	DET
fbem-14087	132	16	good	good	ADJ
fbem-14087	132	17	legal	legal	ADJ
fbem-14087	132	18	system	system	NOUN
fbem-14087	132	19	,	,	PUNCT
fbem-14087	132	20	and	and	CCONJ
fbem-14087	132	21	the	the	DET
fbem-14087	132	22	tax	tax	NOUN
fbem-14087	132	23	system	system	NOUN
fbem-14087	132	24	is	be	AUX
fbem-14087	132	25	an	an	DET
fbem-14087	132	26	important	important	ADJ
fbem-14087	132	27	bridge	bridge	NOUN
fbem-14087	132	28	that	that	PRON
fbem-14087	132	29	spans	span	VERB
fbem-14087	132	30	the	the	DET
fbem-14087	132	31	economy	economy	NOUN
fbem-14087	132	32	and	and	CCONJ
fbem-14087	132	33	the	the	DET
fbem-14087	132	34	rule	rule	NOUN
fbem-14087	132	35	of	of	ADP
fbem-14087	132	36	law	law	NOUN
fbem-14087	132	37	and	and	CCONJ
fbem-14087	132	38	supports	support	VERB
fbem-14087	132	39	the	the	DET
fbem-14087	132	40	market	market	NOUN
fbem-14087	132	41	economy	economy	NOUN
fbem-14087	132	42	.	.	PUNCT
fbem-14087	133	1	especially	especially	ADV
fbem-14087	133	2	in	in	ADP
fbem-14087	133	3	the	the	DET
fbem-14087	133	4	era	era	NOUN
fbem-14087	133	5	of	of	ADP
fbem-14087	133	6	the	the	DET
fbem-14087	133	7	epidemic	epidemic	NOUN
fbem-14087	133	8	,	,	PUNCT
fbem-14087	133	9	the	the	DET
fbem-14087	133	10	global	global	ADJ
fbem-14087	133	11	economy	economy	NOUN
fbem-14087	133	12	is	be	AUX
fbem-14087	133	13	in	in	ADP
fbem-14087	133	14	a	a	DET
fbem-14087	133	15	volatile	volatile	ADJ
fbem-14087	133	16	situation	situation	NOUN
fbem-14087	133	17	,	,	PUNCT
fbem-14087	133	18	and	and	CCONJ
fbem-14087	133	19	the	the	DET
fbem-14087	133	20	implementation	implementation	NOUN
fbem-14087	133	21	of	of	ADP
fbem-14087	133	22	policies	policy	NOUN
fbem-14087	133	23	often	often	ADV
fbem-14087	133	24	affects	affect	VERB
fbem-14087	133	25	the	the	DET
fbem-14087	133	26	whole	whole	ADJ
fbem-14087	133	27	body	body	NOUN
fbem-14087	133	28	.	.	PUNCT
fbem-14087	134	1	it	it	PRON
fbem-14087	134	2	needs	need	VERB
fbem-14087	134	3	to	to	PART
fbem-14087	134	4	be	be	AUX
fbem-14087	134	5	handled	handle	VERB
fbem-14087	134	6	carefully	carefully	ADV
fbem-14087	134	7	,	,	PUNCT
fbem-14087	134	8	not	not	PART
fbem-14087	134	9	only	only	ADV
fbem-14087	134	10	to	to	PART
fbem-14087	134	11	fit	fit	VERB
fbem-14087	134	12	the	the	DET
fbem-14087	134	13	current	current	ADJ
fbem-14087	134	14	market	market	NOUN
fbem-14087	134	15	environment	environment	NOUN
fbem-14087	134	16	,	,	PUNCT
fbem-14087	134	17	but	but	CCONJ
fbem-14087	134	18	also	also	ADV
fbem-14087	134	19	to	to	PART
fbem-14087	134	20	leave	leave	VERB
fbem-14087	134	21	room	room	NOUN
fbem-14087	134	22	for	for	ADP
fbem-14087	134	23	future	future	ADJ
fbem-14087	134	24	market	market	NOUN
fbem-14087	134	25	changes	change	NOUN
fbem-14087	134	26	.	.	PUNCT
fbem-14087	135	1	in	in	ADP
fbem-14087	135	2	recent	recent	ADJ
fbem-14087	135	3	years	year	NOUN
fbem-14087	135	4	,	,	PUNCT
fbem-14087	135	5	due	due	ADP
fbem-14087	135	6	to	to	ADP
fbem-14087	135	7	the	the	DET
fbem-14087	135	8	volatility	volatility	NOUN
fbem-14087	135	9	of	of	ADP
fbem-14087	135	10	the	the	DET
fbem-14087	135	11	epidemic	epidemic	NOUN
fbem-14087	135	12	,	,	PUNCT
fbem-14087	135	13	small	small	ADJ
fbem-14087	135	14	and	and	CCONJ
fbem-14087	135	15	micro	micro	ADJ
fbem-14087	135	16	businesses	business	NOUN
fbem-14087	135	17	have	have	AUX
fbem-14087	135	18	been	be	AUX
fbem-14087	135	19	the	the	DET
fbem-14087	135	20	most	most	ADV
fbem-14087	135	21	affected	affected	ADJ
fbem-14087	135	22	.	.	PUNCT
fbem-14087	136	1	in	in	ADP
fbem-14087	136	2	the	the	DET
fbem-14087	136	3	first	first	ADJ
fbem-14087	136	4	half	half	NOUN
fbem-14087	136	5	of	of	ADP
fbem-14087	136	6	2022	2022	NUM
fbem-14087	136	7	alone	alone	ADV
fbem-14087	136	8	,	,	PUNCT
fbem-14087	136	9	460,000	460,000	NUM
fbem-14087	136	10	companies	company	NOUN
fbem-14087	136	11	closed	close	VERB
fbem-14087	136	12	down	down	ADP
fbem-14087	136	13	and	and	CCONJ
fbem-14087	136	14	3.1	3.1	NUM
fbem-14087	136	15	million	million	NUM
fbem-14087	136	16	individual	individual	ADJ
fbem-14087	136	17	industrial	industrial	ADJ
fbem-14087	136	18	and	and	CCONJ
fbem-14087	136	19	commercial	commercial	ADJ
fbem-14087	136	20	households	household	NOUN
fbem-14087	136	21	canceled	cancel	VERB
fbem-14087	136	22	their	their	PRON
fbem-14087	136	23	business	business	NOUN
fbem-14087	136	24	.	.	PUNCT
fbem-14087	137	1	the	the	DET
fbem-14087	137	2	situation	situation	NOUN
fbem-14087	137	3	is	be	AUX
fbem-14087	137	4	even	even	ADV
fbem-14087	137	5	worse	bad	ADJ
fbem-14087	137	6	than	than	ADP
fbem-14087	137	7	in	in	ADP
fbem-14087	137	8	2021	2021	NUM
fbem-14087	137	9	.	.	PUNCT
fbem-14087	138	1	although	although	SCONJ
fbem-14087	138	2	it	it	PRON
fbem-14087	138	3	can	can	AUX
fbem-14087	138	4	barely	barely	ADV
fbem-14087	138	5	withstand	withstand	VERB
fbem-14087	138	6	the	the	DET
fbem-14087	138	7	pressure	pressure	NOUN
fbem-14087	138	8	with	with	ADP
fbem-14087	138	9	the	the	DET
fbem-14087	138	10	support	support	NOUN
fbem-14087	138	11	of	of	ADP
fbem-14087	138	12	national	national	ADJ
fbem-14087	138	13	policies	policy	NOUN
fbem-14087	138	14	and	and	CCONJ
fbem-14087	138	15	the	the	DET
fbem-14087	138	16	overall	overall	ADJ
fbem-14087	138	17	economy	economy	NOUN
fbem-14087	138	18	maintains	maintain	VERB
fbem-14087	138	19	a	a	DET
fbem-14087	138	20	growth	growth	NOUN
fbem-14087	138	21	trend	trend	NOUN
fbem-14087	138	22	,	,	PUNCT
fbem-14087	138	23	it	it	PRON
fbem-14087	138	24	is	be	AUX
fbem-14087	138	25	undeniable	undeniable	ADJ
fbem-14087	138	26	that	that	SCONJ
fbem-14087	138	27	this	this	DET
fbem-14087	138	28	phenomenon	phenomenon	NOUN
fbem-14087	138	29	has	have	AUX
fbem-14087	138	30	severely	severely	ADV
fbem-14087	138	31	affected	affect	VERB
fbem-14087	138	32	the	the	DET
fbem-14087	138	33	entrepreneurial	entrepreneurial	ADJ
fbem-14087	138	34	enthusiasm	enthusiasm	NOUN
fbem-14087	138	35	of	of	ADP
fbem-14087	138	36	small	small	ADJ
fbem-14087	138	37	and	and	CCONJ
fbem-14087	138	38	micro	micro	ADJ
fbem-14087	138	39	enterprises	enterprise	NOUN
fbem-14087	138	40	,	,	PUNCT
fbem-14087	138	41	and	and	CCONJ
fbem-14087	138	42	the	the	DET
fbem-14087	138	43	national	national	ADJ
fbem-14087	138	44	economic	economic	PROPN
fbem-14087	138	45	foundation	foundation	PROPN
fbem-14087	138	46	has	have	AUX
fbem-14087	138	47	been	be	AUX
fbem-14087	138	48	shaken	shake	VERB
fbem-14087	138	49	.	.	PUNCT
fbem-14087	139	1	therefore	therefore	ADV
fbem-14087	139	2	,	,	PUNCT
fbem-14087	139	3	there	there	PRON
fbem-14087	139	4	is	be	VERB
fbem-14087	139	5	an	an	DET
fbem-14087	139	6	urgent	urgent	ADJ
fbem-14087	139	7	need	need	NOUN
fbem-14087	139	8	for	for	ADP
fbem-14087	139	9	policy	policy	NOUN
fbem-14087	139	10	support	support	NOUN
fbem-14087	139	11	to	to	PART
fbem-14087	139	12	guide	guide	VERB
fbem-14087	139	13	the	the	DET
fbem-14087	139	14	economic	economic	ADJ
fbem-14087	139	15	operation	operation	NOUN
fbem-14087	139	16	,	,	PUNCT
fbem-14087	139	17	and	and	CCONJ
fbem-14087	139	18	regulations	regulation	NOUN
fbem-14087	139	19	provide	provide	VERB
fbem-14087	139	20	enterprises	enterprise	NOUN
fbem-14087	139	21	with	with	ADP
fbem-14087	139	22	survival	survival	NOUN
fbem-14087	139	23	guarantee	guarantee	NOUN
fbem-14087	139	24	forms	form	VERB
fbem-14087	139	25	a	a	DET
fbem-14087	139	26	dual	dual	ADV
fbem-14087	139	27	-	-	PUNCT
fbem-14087	139	28	driven	drive	VERB
fbem-14087	139	29	economic	economic	ADJ
fbem-14087	139	30	engine	engine	NOUN
fbem-14087	139	31	.	.	PUNCT
fbem-14087	140	1	this	this	DET
fbem-14087	140	2	stamp	stamp	NOUN
fbem-14087	140	3	tax	tax	NOUN
fbem-14087	140	4	legislation	legislation	NOUN
fbem-14087	140	5	not	not	PART
fbem-14087	140	6	only	only	ADV
fbem-14087	140	7	adjusts	adjust	VERB
fbem-14087	140	8	the	the	DET
fbem-14087	140	9	tax	tax	NOUN
fbem-14087	140	10	items	item	NOUN
fbem-14087	140	11	and	and	CCONJ
fbem-14087	140	12	tax	tax	NOUN
fbem-14087	140	13	rates	rate	NOUN
fbem-14087	140	14	,	,	PUNCT
fbem-14087	140	15	but	but	CCONJ
fbem-14087	140	16	also	also	ADV
fbem-14087	140	17	converts	convert	VERB
fbem-14087	140	18	the	the	DET
fbem-14087	140	19	tax	tax	NOUN
fbem-14087	140	20	items	item	NOUN
fbem-14087	140	21	that	that	PRON
fbem-14087	140	22	were	be	AUX
fbem-14087	140	23	originally	originally	ADV
fbem-14087	140	24	declared	declare	VERB
fbem-14087	140	25	on	on	ADP
fbem-14087	140	26	a	a	DET
fbem-14087	140	27	monthly	monthly	ADJ
fbem-14087	140	28	basis	basis	NOUN
fbem-14087	140	29	to	to	ADP
fbem-14087	140	30	a	a	DET
fbem-14087	140	31	quarterly	quarterly	ADJ
fbem-14087	140	32	or	or	CCONJ
fbem-14087	140	33	annual	annual	ADJ
fbem-14087	140	34	declaration	declaration	NOUN
fbem-14087	140	35	,	,	PUNCT
fbem-14087	140	36	which	which	PRON
fbem-14087	140	37	reduces	reduce	VERB
fbem-14087	140	38	the	the	DET
fbem-14087	140	39	burden	burden	NOUN
fbem-14087	140	40	on	on	ADP
fbem-14087	140	41	enterprises	enterprise	NOUN
fbem-14087	140	42	based	base	VERB
fbem-14087	140	43	on	on	ADP
fbem-14087	140	44	actual	actual	ADJ
fbem-14087	140	45	conditions	condition	NOUN
fbem-14087	140	46	and	and	CCONJ
fbem-14087	140	47	improves	improve	VERB
fbem-14087	140	48	the	the	DET
fbem-14087	140	49	unfavorable	unfavorable	ADJ
fbem-14087	140	50	conditions	condition	NOUN
fbem-14087	140	51	of	of	ADP
fbem-14087	140	52	chinese	chinese	ADJ
fbem-14087	140	53	enterprises	enterprise	NOUN
fbem-14087	140	54	in	in	ADP
fbem-14087	140	55	the	the	DET
fbem-14087	140	56	market	market	NOUN
fbem-14087	140	57	environment	environment	NOUN
fbem-14087	140	58	to	to	ADP
fbem-14087	140	59	a	a	DET
fbem-14087	140	60	certain	certain	ADJ
fbem-14087	140	61	extent	extent	NOUN
fbem-14087	140	62	;	;	PUNCT
fbem-14087	140	63	for	for	ADP
fbem-14087	140	64	for	for	ADP
fbem-14087	140	65	tax	tax	NOUN
fbem-14087	140	66	authorities	authority	NOUN
fbem-14087	140	67	,	,	PUNCT
fbem-14087	140	68	transparent	transparent	ADJ
fbem-14087	140	69	and	and	CCONJ
fbem-14087	140	70	standardized	standardized	ADJ
fbem-14087	140	71	tax	tax	NOUN
fbem-14087	140	72	law	law	NOUN
fbem-14087	140	73	provisions	provision	NOUN
fbem-14087	140	74	can	can	AUX
fbem-14087	140	75	reduce	reduce	VERB
fbem-14087	140	76	unnecessary	unnecessary	ADJ
fbem-14087	140	77	communication	communication	NOUN
fbem-14087	140	78	with	with	ADP
fbem-14087	140	79	taxpayers	taxpayer	NOUN
fbem-14087	140	80	in	in	ADP
fbem-14087	140	81	tax	tax	NOUN
fbem-14087	140	82	collection	collection	NOUN
fbem-14087	140	83	and	and	CCONJ
fbem-14087	140	84	reduce	reduce	VERB
fbem-14087	140	85	tax	tax	NOUN
fbem-14087	140	86	collection	collection	NOUN
fbem-14087	140	87	costs	cost	NOUN
fbem-14087	140	88	;	;	PUNCT
fbem-14087	140	89	from	from	ADP
fbem-14087	140	90	a	a	DET
fbem-14087	140	91	national	national	ADJ
fbem-14087	140	92	perspective	perspective	NOUN
fbem-14087	140	93	,	,	PUNCT
fbem-14087	140	94	stamp	stamp	NOUN
fbem-14087	140	95	tax	tax	NOUN
fbem-14087	140	96	reform	reform	NOUN
fbem-14087	140	97	has	have	VERB
fbem-14087	140	98	a	a	DET
fbem-14087	140	99	clear	clear	ADJ
fbem-14087	140	100	direction	direction	NOUN
fbem-14087	140	101	and	and	CCONJ
fbem-14087	140	102	relevant	relevant	ADJ
fbem-14087	140	103	regulations	regulation	NOUN
fbem-14087	140	104	are	be	AUX
fbem-14087	140	105	more	more	ADV
fbem-14087	140	106	adaptable	adaptable	ADJ
fbem-14087	140	107	to	to	ADP
fbem-14087	140	108	financial	financial	ADJ
fbem-14087	140	109	needs	need	NOUN
fbem-14087	140	110	.	.	PUNCT
fbem-14087	141	1	,	,	PUNCT
fbem-14087	141	2	is	be	AUX
fbem-14087	141	3	an	an	DET
fbem-14087	141	4	important	important	ADJ
fbem-14087	141	5	exploration	exploration	NOUN
fbem-14087	141	6	in	in	ADP
fbem-14087	141	7	my	my	PRON
fbem-14087	141	8	country	country	NOUN
fbem-14087	141	9	’s	’s	PART
fbem-14087	141	10	independent	independent	ADJ
fbem-14087	141	11	legislation	legislation	NOUN
fbem-14087	141	12	on	on	ADP
fbem-14087	141	13	tax	tax	NOUN
fbem-14087	141	14	types	type	NOUN
fbem-14087	141	15	.	.	PUNCT
fbem-14087	142	1	therefore	therefore	ADV
fbem-14087	142	2	,	,	PUNCT
fbem-14087	142	3	it	it	PRON
fbem-14087	142	4	can	can	AUX
fbem-14087	142	5	be	be	AUX
fbem-14087	142	6	considered	consider	VERB
fbem-14087	142	7	that	that	SCONJ
fbem-14087	142	8	the	the	DET
fbem-14087	142	9	current	current	ADJ
fbem-14087	142	10	stamp	stamp	NOUN
fbem-14087	142	11	duty	duty	NOUN
fbem-14087	142	12	law	law	NOUN
fbem-14087	142	13	is	be	AUX
fbem-14087	142	14	based	base	VERB
fbem-14087	142	15	on	on	ADP
fbem-14087	142	16	the	the	DET
fbem-14087	142	17	actual	actual	ADJ
fbem-14087	142	18	situation	situation	NOUN
fbem-14087	142	19	,	,	PUNCT
fbem-14087	142	20	caters	cater	NOUN
fbem-14087	142	21	to	to	ADP
fbem-14087	142	22	the	the	DET
fbem-14087	142	23	demands	demand	NOUN
fbem-14087	142	24	of	of	ADP
fbem-14087	142	25	all	all	DET
fbem-14087	142	26	levels	level	NOUN
fbem-14087	142	27	of	of	ADP
fbem-14087	142	28	my	my	PRON
fbem-14087	142	29	country	country	NOUN
fbem-14087	142	30	's	's	PART
fbem-14087	142	31	economic	economic	ADJ
fbem-14087	142	32	development	development	NOUN
fbem-14087	142	33	,	,	PUNCT
fbem-14087	142	34	and	and	CCONJ
fbem-14087	142	35	meets	meet	VERB
fbem-14087	142	36	the	the	DET
fbem-14087	142	37	objective	objective	ADJ
fbem-14087	142	38	needs	need	NOUN
fbem-14087	142	39	of	of	ADP
fbem-14087	142	40	a	a	DET
fbem-14087	142	41	high	high	ADJ
fbem-14087	142	42	-	-	PUNCT
fbem-14087	142	43	level	level	NOUN
fbem-14087	142	44	socialist	socialist	ADJ
fbem-14087	142	45	market	market	NOUN
fbem-14087	142	46	economic	economic	ADJ
fbem-14087	142	47	system	system	NOUN
fbem-14087	142	48	.	.	PUNCT
fbem-14087	143	1	4.2	4.2	NUM
fbem-14087	143	2	.	.	PUNCT
fbem-14087	144	1	implementation	implementation	NOUN
fbem-14087	144	2	of	of	ADP
fbem-14087	144	3	stamp	stamp	NOUN
fbem-14087	144	4	duty	duty	NOUN
fbem-14087	144	5	law	law	NOUN
fbem-14087	144	6	there	there	PRON
fbem-14087	144	7	is	be	VERB
fbem-14087	144	8	a	a	DET
fbem-14087	144	9	lack	lack	NOUN
fbem-14087	144	10	of	of	ADP
fbem-14087	144	11	forward	forward	ADV
fbem-14087	144	12	-	-	PUNCT
fbem-14087	144	13	looking	look	VERB
fbem-14087	144	14	attitude	attitude	NOUN
fbem-14087	144	15	;	;	PUNCT
fbem-14087	144	16	due	due	ADP
fbem-14087	144	17	to	to	ADP
fbem-14087	144	18	the	the	DET
fbem-14087	144	19	inclusion	inclusion	NOUN
fbem-14087	144	20	of	of	ADP
fbem-14087	144	21	overseas	overseas	ADJ
fbem-14087	144	22	bookends	bookend	NOUN
fbem-14087	144	23	,	,	PUNCT
fbem-14087	144	24	taxable	taxable	ADJ
fbem-14087	144	25	certificates	certificate	NOUN
fbem-14087	144	26	used	use	VERB
fbem-14087	144	27	within	within	ADP
fbem-14087	144	28	the	the	DET
fbem-14087	144	29	country	country	NOUN
fbem-14087	144	30	and	and	CCONJ
fbem-14087	144	31	other	other	ADJ
fbem-14087	144	32	objects	object	NOUN
fbem-14087	144	33	that	that	PRON
fbem-14087	144	34	are	be	AUX
fbem-14087	144	35	not	not	PART
fbem-14087	144	36	clearly	clearly	ADV
fbem-14087	144	37	defined	define	VERB
fbem-14087	144	38	in	in	ADP
fbem-14087	144	39	the	the	DET
fbem-14087	144	40	scope	scope	NOUN
fbem-14087	144	41	of	of	ADP
fbem-14087	144	42	taxation	taxation	NOUN
fbem-14087	144	43	,	,	PUNCT
fbem-14087	144	44	it	it	PRON
fbem-14087	144	45	has	have	AUX
fbem-14087	144	46	brought	bring	VERB
fbem-14087	144	47	considerable	considerable	ADJ
fbem-14087	144	48	challenges	challenge	NOUN
fbem-14087	144	49	to	to	ADP
fbem-14087	144	50	the	the	DET
fbem-14087	144	51	tax	tax	NOUN
fbem-14087	144	52	authorities	authority	NOUN
fbem-14087	144	53	’	'	PUNCT
fbem-14087	144	54	verification	verification	NOUN
fbem-14087	144	55	work	work	NOUN
fbem-14087	144	56	;	;	PUNCT
fbem-14087	144	57	finally	finally	ADV
fbem-14087	144	58	,	,	PUNCT
fbem-14087	144	59	the	the	DET
fbem-14087	144	60	current	current	ADJ
fbem-14087	144	61	method	method	NOUN
fbem-14087	144	62	of	of	ADP
fbem-14087	144	63	paying	pay	VERB
fbem-14087	144	64	stamp	stamp	NOUN
fbem-14087	144	65	duty	duty	NOUN
fbem-14087	144	66	is	be	AUX
fbem-14087	144	67	still	still	ADV
fbem-14087	144	68	in	in	ADP
fbem-14087	144	69	order	order	NOUN
fbem-14087	144	70	to	to	PART
fbem-14087	144	71	calculate	calculate	VERB
fbem-14087	144	72	and	and	CCONJ
fbem-14087	144	73	pay	pay	VERB
fbem-14087	144	74	by	by	ADP
fbem-14087	144	75	themselves	themselves	PRON
fbem-14087	144	76	,	,	PUNCT
fbem-14087	144	77	the	the	DET
fbem-14087	144	78	tax	tax	NOUN
fbem-14087	144	79	authorities	authority	NOUN
fbem-14087	144	80	have	have	VERB
fbem-14087	144	81	insufficient	insufficient	ADJ
fbem-14087	144	82	inspection	inspection	NOUN
fbem-14087	144	83	methods	method	NOUN
fbem-14087	144	84	,	,	PUNCT
fbem-14087	144	85	which	which	PRON
fbem-14087	144	86	makes	make	VERB
fbem-14087	144	87	it	it	PRON
fbem-14087	144	88	difficult	difficult	ADJ
fbem-14087	144	89	to	to	PART
fbem-14087	144	90	fully	fully	ADV
fbem-14087	144	91	investigate	investigate	VERB
fbem-14087	144	92	conscious	conscious	ADJ
fbem-14087	144	93	tax	tax	NOUN
fbem-14087	144	94	evasion	evasion	NOUN
fbem-14087	144	95	or	or	CCONJ
fbem-14087	144	96	unconscious	unconscious	ADJ
fbem-14087	144	97	tax	tax	NOUN
fbem-14087	144	98	evasion	evasion	NOUN
fbem-14087	144	99	.	.	PUNCT
fbem-14087	145	1	this	this	PRON
fbem-14087	145	2	is	be	AUX
fbem-14087	145	3	also	also	ADV
fbem-14087	145	4	the	the	DET
fbem-14087	145	5	biggest	big	ADJ
fbem-14087	145	6	obstacle	obstacle	NOUN
fbem-14087	145	7	to	to	ADP
fbem-14087	145	8	the	the	DET
fbem-14087	145	9	current	current	ADJ
fbem-14087	145	10	implementation	implementation	NOUN
fbem-14087	145	11	of	of	ADP
fbem-14087	145	12	the	the	DET
fbem-14087	145	13	stamp	stamp	NOUN
fbem-14087	145	14	duty	duty	NOUN
fbem-14087	145	15	law	law	NOUN
fbem-14087	145	16	.	.	PUNCT
fbem-14087	146	1	in	in	ADP
fbem-14087	146	2	response	response	NOUN
fbem-14087	146	3	to	to	ADP
fbem-14087	146	4	the	the	DET
fbem-14087	146	5	above	above	ADJ
fbem-14087	146	6	problems	problem	NOUN
fbem-14087	146	7	,	,	PUNCT
fbem-14087	146	8	china	china	PROPN
fbem-14087	146	9	's	's	PART
fbem-14087	146	10	tax	tax	NOUN
fbem-14087	146	11	authorities	authority	NOUN
fbem-14087	146	12	and	and	CCONJ
fbem-14087	146	13	enterprises	enterprise	NOUN
fbem-14087	146	14	should	should	AUX
fbem-14087	146	15	increase	increase	VERB
fbem-14087	146	16	publicity	publicity	NOUN
fbem-14087	146	17	,	,	PUNCT
fbem-14087	146	18	organize	organize	VERB
fbem-14087	146	19	tax	tax	NOUN
fbem-14087	146	20	lawrelated	lawrelate	VERB
fbem-14087	146	21	studies	study	NOUN
fbem-14087	146	22	,	,	PUNCT
fbem-14087	146	23	and	and	CCONJ
fbem-14087	146	24	take	take	VERB
fbem-14087	146	25	the	the	DET
fbem-14087	146	26	new	new	ADJ
fbem-14087	146	27	stamp	stamp	NOUN
fbem-14087	146	28	tax	tax	NOUN
fbem-14087	146	29	law	law	NOUN
fbem-14087	146	30	seriously	seriously	ADV
fbem-14087	146	31	;	;	PUNCT
fbem-14087	146	32	stamp	stamp	NOUN
fbem-14087	146	33	tax	tax	NOUN
fbem-14087	146	34	collection	collection	NOUN
fbem-14087	146	35	is	be	AUX
fbem-14087	146	36	closely	closely	ADV
fbem-14087	146	37	related	relate	VERB
fbem-14087	146	38	to	to	ADP
fbem-14087	146	39	the	the	DET
fbem-14087	146	40	contract	contract	NOUN
fbem-14087	146	41	law	law	NOUN
fbem-14087	146	42	,	,	PUNCT
fbem-14087	146	43	securities	security	NOUN
fbem-14087	146	44	law	law	NOUN
fbem-14087	146	45	and	and	CCONJ
fbem-14087	146	46	other	other	ADJ
fbem-14087	146	47	codes	code	NOUN
fbem-14087	146	48	in	in	ADP
fbem-14087	146	49	the	the	DET
fbem-14087	146	50	civil	civil	ADJ
fbem-14087	146	51	code	code	NOUN
fbem-14087	146	52	,	,	PUNCT
fbem-14087	146	53	and	and	CCONJ
fbem-14087	146	54	implementation	implementation	NOUN
fbem-14087	146	55	details	detail	NOUN
fbem-14087	146	56	can	can	AUX
fbem-14087	146	57	be	be	AUX
fbem-14087	146	58	issued	issue	VERB
fbem-14087	146	59	.	.	PUNCT
fbem-14087	147	1	on	on	ADP
fbem-14087	147	2	the	the	DET
fbem-14087	147	3	one	one	NUM
fbem-14087	147	4	hand	hand	NOUN
fbem-14087	147	5	,	,	PUNCT
fbem-14087	147	6	as	as	ADP
fbem-14087	147	7	a	a	DET
fbem-14087	147	8	stamp	stamp	NOUN
fbem-14087	147	9	tax	tax	NOUN
fbem-14087	147	10	the	the	DET
fbem-14087	147	11	tax	tax	NOUN
fbem-14087	147	12	law	law	NOUN
fbem-14087	147	13	implementation	implementation	NOUN
fbem-14087	147	14	guidance	guidance	NOUN
fbem-14087	147	15	document	document	NOUN
fbem-14087	147	16	will	will	AUX
fbem-14087	147	17	help	help	VERB
fbem-14087	147	18	to	to	PART
fbem-14087	147	19	open	open	VERB
fbem-14087	147	20	up	up	ADP
fbem-14087	147	21	the	the	DET
fbem-14087	147	22	boundaries	boundary	NOUN
fbem-14087	147	23	between	between	ADP
fbem-14087	147	24	relevant	relevant	ADJ
fbem-14087	147	25	laws	law	NOUN
fbem-14087	147	26	and	and	CCONJ
fbem-14087	147	27	strengthen	strengthen	VERB
fbem-14087	147	28	linkage	linkage	NOUN
fbem-14087	147	29	on	on	ADP
fbem-14087	147	30	the	the	DET
fbem-14087	147	31	one	one	NUM
fbem-14087	147	32	hand	hand	NOUN
fbem-14087	147	33	;	;	PUNCT
fbem-14087	147	34	improve	improve	VERB
fbem-14087	147	35	tax	tax	NOUN
fbem-14087	147	36	administration	administration	NOUN
fbem-14087	147	37	methods	method	NOUN
fbem-14087	147	38	,	,	PUNCT
fbem-14087	147	39	strengthen	strengthen	VERB
fbem-14087	147	40	stamp	stamp	NOUN
fbem-14087	147	41	duty	duty	NOUN
fbem-14087	147	42	supervision	supervision	NOUN
fbem-14087	147	43	,	,	PUNCT
fbem-14087	147	44	reduce	reduce	VERB
fbem-14087	147	45	the	the	DET
fbem-14087	147	46	pressure	pressure	NOUN
fbem-14087	147	47	on	on	ADP
fbem-14087	147	48	both	both	DET
fbem-14087	147	49	parties	party	NOUN
fbem-14087	147	50	in	in	ADP
fbem-14087	147	51	the	the	DET
fbem-14087	147	52	taxation	taxation	NOUN
fbem-14087	147	53	work	work	NOUN
fbem-14087	147	54	by	by	ADP
fbem-14087	147	55	establishing	establish	VERB
fbem-14087	147	56	an	an	DET
fbem-14087	147	57	entrusted	entrust	VERB
fbem-14087	147	58	collection	collection	NOUN
fbem-14087	147	59	mechanism	mechanism	NOUN
fbem-14087	147	60	,	,	PUNCT
fbem-14087	147	61	and	and	CCONJ
fbem-14087	147	62	fundamentally	fundamentally	ADV
fbem-14087	147	63	improve	improve	VERB
fbem-14087	147	64	tax	tax	NOUN
fbem-14087	147	65	evasion	evasion	NOUN
fbem-14087	147	66	;	;	PUNCT
fbem-14087	147	67	the	the	DET
fbem-14087	147	68	problem	problem	NOUN
fbem-14087	147	69	of	of	ADP
fbem-14087	147	70	tax	tax	NOUN
fbem-14087	147	71	evasion	evasion	NOUN
fbem-14087	147	72	;	;	PUNCT
fbem-14087	147	73	finally	finally	ADV
fbem-14087	147	74	,	,	PUNCT
fbem-14087	147	75	promote	promote	VERB
fbem-14087	147	76	account	account	NOUN
fbem-14087	147	77	-	-	PUNCT
fbem-14087	147	78	based	base	VERB
fbem-14087	147	79	tax	tax	NOUN
fbem-14087	147	80	management	management	NOUN
fbem-14087	147	81	on	on	ADP
fbem-14087	147	82	digital	digital	ADJ
fbem-14087	147	83	tax	tax	NOUN
fbem-14087	147	84	platforms	platform	NOUN
fbem-14087	147	85	,	,	PUNCT
fbem-14087	147	86	use	use	VERB
fbem-14087	147	87	stamp	stamp	NOUN
fbem-14087	147	88	duty	duty	NOUN
fbem-14087	147	89	as	as	ADP
fbem-14087	147	90	the	the	DET
fbem-14087	147	91	vanguard	vanguard	NOUN
fbem-14087	147	92	of	of	ADP
fbem-14087	147	93	joint	joint	ADJ
fbem-14087	147	94	collection	collection	NOUN
fbem-14087	147	95	of	of	ADP
fbem-14087	147	96	taxes	taxis	NOUN
fbem-14087	147	97	,	,	PUNCT
fbem-14087	147	98	use	use	VERB
fbem-14087	147	99	stamp	stamp	NOUN
fbem-14087	147	100	tax	tax	NOUN
fbem-14087	147	101	to	to	PART
fbem-14087	147	102	help	help	VERB
fbem-14087	147	103	understand	understand	VERB
fbem-14087	147	104	the	the	DET
fbem-14087	147	105	characteristics	characteristic	NOUN
fbem-14087	147	106	of	of	ADP
fbem-14087	147	107	microeconomic	microeconomic	ADJ
fbem-14087	147	108	operations	operation	NOUN
fbem-14087	147	109	,	,	PUNCT
fbem-14087	147	110	and	and	CCONJ
fbem-14087	147	111	change	change	VERB
fbem-14087	147	112	the	the	DET
fbem-14087	147	113	current	current	ADJ
fbem-14087	147	114	situation	situation	NOUN
fbem-14087	147	115	in	in	ADP
fbem-14087	147	116	which	which	PRON
fbem-14087	147	117	various	various	ADJ
fbem-14087	147	118	taxes	taxis	NOUN
fbem-14087	147	119	are	be	AUX
fbem-14087	147	120	managed	manage	VERB
fbem-14087	147	121	in	in	ADP
fbem-14087	147	122	our	our	PRON
fbem-14087	147	123	country	country	NOUN
fbem-14087	147	124	and	and	CCONJ
fbem-14087	147	125	are	be	AUX
fbem-14087	147	126	relatively	relatively	ADV
fbem-14087	147	127	decentralized	decentralize	VERB
fbem-14087	147	128	,	,	PUNCT
fbem-14087	147	129	so	so	SCONJ
fbem-14087	147	130	as	as	SCONJ
fbem-14087	147	131	to	to	PART
fbem-14087	147	132	strengthen	strengthen	VERB
fbem-14087	147	133	construction	construction	NOUN
fbem-14087	147	134	of	of	ADP
fbem-14087	147	135	tax	tax	NOUN
fbem-14087	147	136	management	management	NOUN
fbem-14087	147	137	system	system	NOUN
fbem-14087	147	138	.	.	PUNCT
fbem-14087	148	1	4.3	4.3	NUM
fbem-14087	148	2	.	.	PUNCT
fbem-14087	148	3	suggestions	suggestion	NOUN
fbem-14087	148	4	for	for	ADP
fbem-14087	148	5	improving	improve	VERB
fbem-14087	148	6	the	the	DET
fbem-14087	148	7	new	new	ADJ
fbem-14087	148	8	version	version	NOUN
fbem-14087	148	9	of	of	ADP
fbem-14087	148	10	the	the	DET
fbem-14087	148	11	stamp	stamp	NOUN
fbem-14087	148	12	duty	duty	NOUN
fbem-14087	148	13	law	law	NOUN
fbem-14087	148	14	judging	judge	VERB
fbem-14087	148	15	from	from	ADP
fbem-14087	148	16	the	the	DET
fbem-14087	148	17	actual	actual	ADJ
fbem-14087	148	18	economic	economic	ADJ
fbem-14087	148	19	activities	activity	NOUN
fbem-14087	148	20	of	of	ADP
fbem-14087	148	21	enterprises	enterprise	NOUN
fbem-14087	148	22	,	,	PUNCT
fbem-14087	148	23	there	there	PRON
fbem-14087	148	24	is	be	VERB
fbem-14087	148	25	still	still	ADV
fbem-14087	148	26	room	room	NOUN
fbem-14087	148	27	for	for	ADP
fbem-14087	148	28	improvement	improvement	NOUN
fbem-14087	148	29	in	in	ADP
fbem-14087	148	30	stamp	stamp	NOUN
fbem-14087	148	31	tax	tax	NOUN
fbem-14087	148	32	.	.	PUNCT
fbem-14087	149	1	for	for	ADP
fbem-14087	149	2	example	example	NOUN
fbem-14087	149	3	,	,	PUNCT
fbem-14087	149	4	some	some	DET
fbem-14087	149	5	small	small	ADJ
fbem-14087	149	6	-	-	PUNCT
fbem-14087	149	7	scale	scale	NOUN
fbem-14087	149	8	manufacturing	manufacturing	NOUN
fbem-14087	149	9	enterprises	enterprise	NOUN
fbem-14087	149	10	or	or	CCONJ
fbem-14087	149	11	retail	retail	NOUN
fbem-14087	149	12	-	-	PUNCT
fbem-14087	149	13	oriented	orient	VERB
fbem-14087	149	14	177	177	NUM
fbem-14087	149	15	enterprises	enterprise	NOUN
fbem-14087	149	16	have	have	VERB
fbem-14087	149	17	the	the	DET
fbem-14087	149	18	characteristics	characteristic	NOUN
fbem-14087	149	19	of	of	ADP
fbem-14087	149	20	many	many	ADJ
fbem-14087	149	21	customers	customer	NOUN
fbem-14087	149	22	,	,	PUNCT
fbem-14087	149	23	many	many	ADJ
fbem-14087	149	24	types	type	NOUN
fbem-14087	149	25	of	of	ADP
fbem-14087	149	26	goods	good	NOUN
fbem-14087	149	27	,	,	PUNCT
fbem-14087	149	28	many	many	ADJ
fbem-14087	149	29	contracts	contract	NOUN
fbem-14087	149	30	,	,	PUNCT
fbem-14087	149	31	and	and	CCONJ
fbem-14087	149	32	generally	generally	ADV
fbem-14087	149	33	small	small	ADJ
fbem-14087	149	34	amounts	amount	NOUN
fbem-14087	149	35	,	,	PUNCT
fbem-14087	149	36	resulting	result	VERB
fbem-14087	149	37	in	in	ADP
fbem-14087	149	38	stamp	stamp	NOUN
fbem-14087	149	39	tax	tax	NOUN
fbem-14087	149	40	calculations	calculation	NOUN
fbem-14087	149	41	.	.	PUNCT
fbem-14087	150	1	tax	tax	NOUN
fbem-14087	150	2	pressure	pressure	NOUN
fbem-14087	150	3	is	be	AUX
fbem-14087	150	4	still	still	ADV
fbem-14087	150	5	very	very	ADV
fbem-14087	150	6	high	high	ADJ
fbem-14087	150	7	and	and	CCONJ
fbem-14087	150	8	labor	labor	NOUN
fbem-14087	150	9	costs	cost	NOUN
fbem-14087	150	10	are	be	AUX
fbem-14087	150	11	high	high	ADJ
fbem-14087	150	12	.	.	PUNCT
fbem-14087	151	1	you	you	PRON
fbem-14087	151	2	can	can	AUX
fbem-14087	151	3	try	try	VERB
fbem-14087	151	4	to	to	PART
fbem-14087	151	5	manage	manage	VERB
fbem-14087	151	6	contracts	contract	NOUN
fbem-14087	151	7	within	within	ADP
fbem-14087	151	8	a	a	DET
fbem-14087	151	9	certain	certain	ADJ
fbem-14087	151	10	amount	amount	NOUN
fbem-14087	151	11	by	by	ADP
fbem-14087	151	12	range	range	NOUN
fbem-14087	151	13	and	and	CCONJ
fbem-14087	151	14	levy	levy	VERB
fbem-14087	151	15	fixed	fix	VERB
fbem-14087	151	16	tax	tax	NOUN
fbem-14087	151	17	amounts	amount	NOUN
fbem-14087	151	18	.	.	PUNCT
fbem-14087	152	1	in	in	ADP
fbem-14087	152	2	this	this	DET
fbem-14087	152	3	way	way	NOUN
fbem-14087	152	4	,	,	PUNCT
fbem-14087	152	5	in	in	ADP
fbem-14087	152	6	each	each	DET
fbem-14087	152	7	tax	tax	NOUN
fbem-14087	152	8	cycle	cycle	NOUN
fbem-14087	152	9	,	,	PUNCT
fbem-14087	152	10	companies	company	NOUN
fbem-14087	152	11	only	only	ADV
fbem-14087	152	12	need	need	VERB
fbem-14087	152	13	to	to	PART
fbem-14087	152	14	combine	combine	VERB
fbem-14087	152	15	contracts	contract	NOUN
fbem-14087	152	16	with	with	ADP
fbem-14087	152	17	the	the	DET
fbem-14087	152	18	same	same	ADJ
fbem-14087	152	19	amount	amount	NOUN
fbem-14087	152	20	range	range	NOUN
fbem-14087	152	21	for	for	ADP
fbem-14087	152	22	calculation	calculation	NOUN
fbem-14087	152	23	.	.	PUNCT
fbem-14087	153	1	,	,	PUNCT
fbem-14087	153	2	significantly	significantly	ADV
fbem-14087	153	3	reducing	reduce	VERB
fbem-14087	153	4	the	the	DET
fbem-14087	153	5	workload	workload	NOUN
fbem-14087	153	6	of	of	ADP
fbem-14087	153	7	such	such	ADJ
fbem-14087	153	8	enterprises	enterprise	NOUN
fbem-14087	153	9	.	.	PUNCT
fbem-14087	154	1	furthermore	furthermore	ADV
fbem-14087	154	2	,	,	PUNCT
fbem-14087	154	3	for	for	ADP
fbem-14087	154	4	centuries	century	NOUN
fbem-14087	154	5	,	,	PUNCT
fbem-14087	154	6	stamp	stamp	NOUN
fbem-14087	154	7	duty	duty	NOUN
fbem-14087	154	8	has	have	AUX
fbem-14087	154	9	maintained	maintain	VERB
fbem-14087	154	10	a	a	DET
fbem-14087	154	11	self	self	NOUN
fbem-14087	154	12	-	-	PUNCT
fbem-14087	154	13	applied	apply	VERB
fbem-14087	154	14	and	and	CCONJ
fbem-14087	154	15	self	self	NOUN
fbem-14087	154	16	-	-	PUNCT
fbem-14087	154	17	paid	pay	VERB
fbem-14087	154	18	tax	tax	NOUN
fbem-14087	154	19	method	method	NOUN
fbem-14087	154	20	.	.	PUNCT
fbem-14087	155	1	however	however	ADV
fbem-14087	155	2	,	,	PUNCT
fbem-14087	155	3	this	this	DET
fbem-14087	155	4	method	method	NOUN
fbem-14087	155	5	was	be	AUX
fbem-14087	155	6	actually	actually	ADV
fbem-14087	155	7	based	base	VERB
fbem-14087	155	8	on	on	ADP
fbem-14087	155	9	the	the	DET
fbem-14087	155	10	limited	limited	ADJ
fbem-14087	155	11	tax	tax	NOUN
fbem-14087	155	12	collection	collection	NOUN
fbem-14087	155	13	methods	method	NOUN
fbem-14087	155	14	in	in	ADP
fbem-14087	155	15	the	the	DET
fbem-14087	155	16	past	past	NOUN
fbem-14087	155	17	,	,	PUNCT
fbem-14087	155	18	contracts	contract	NOUN
fbem-14087	155	19	were	be	AUX
fbem-14087	155	20	not	not	PART
fbem-14087	155	21	supervised	supervise	VERB
fbem-14087	155	22	by	by	ADP
fbem-14087	155	23	tax	tax	NOUN
fbem-14087	155	24	authorities	authority	NOUN
fbem-14087	155	25	,	,	PUNCT
fbem-14087	155	26	and	and	CCONJ
fbem-14087	155	27	was	be	AUX
fbem-14087	155	28	helpless	helpless	ADJ
fbem-14087	155	29	to	to	PART
fbem-14087	155	30	save	save	VERB
fbem-14087	155	31	tax	tax	NOUN
fbem-14087	155	32	costs	cost	NOUN
fbem-14087	155	33	.	.	PUNCT
fbem-14087	156	1	act	act	NOUN
fbem-14087	156	2	of	of	ADP
fbem-14087	156	3	.	.	PUNCT
fbem-14087	157	1	from	from	ADP
fbem-14087	157	2	the	the	DET
fbem-14087	157	3	current	current	ADJ
fbem-14087	157	4	perspective	perspective	NOUN
fbem-14087	157	5	,	,	PUNCT
fbem-14087	157	6	as	as	ADP
fbem-14087	157	7	the	the	DET
fbem-14087	157	8	only	only	ADJ
fbem-14087	157	9	tax	tax	NOUN
fbem-14087	157	10	payment	payment	NOUN
fbem-14087	157	11	method	method	NOUN
fbem-14087	157	12	that	that	PRON
fbem-14087	157	13	needs	need	VERB
fbem-14087	157	14	to	to	PART
fbem-14087	157	15	be	be	AUX
fbem-14087	157	16	handled	handle	VERB
fbem-14087	157	17	by	by	ADP
fbem-14087	157	18	oneself	oneself	PRON
fbem-14087	157	19	,	,	PUNCT
fbem-14087	157	20	it	it	PRON
fbem-14087	157	21	obviously	obviously	ADV
fbem-14087	157	22	lacks	lack	VERB
fbem-14087	157	23	rationality	rationality	NOUN
fbem-14087	157	24	,	,	PUNCT
fbem-14087	157	25	is	be	AUX
fbem-14087	157	26	contrary	contrary	ADJ
fbem-14087	157	27	to	to	ADP
fbem-14087	157	28	the	the	DET
fbem-14087	157	29	development	development	NOUN
fbem-14087	157	30	direction	direction	NOUN
fbem-14087	157	31	of	of	ADP
fbem-14087	157	32	intelligent	intelligent	ADJ
fbem-14087	157	33	and	and	CCONJ
fbem-14087	157	34	transparent	transparent	ADJ
fbem-14087	157	35	taxation	taxation	NOUN
fbem-14087	157	36	,	,	PUNCT
fbem-14087	157	37	and	and	CCONJ
fbem-14087	157	38	is	be	AUX
fbem-14087	157	39	not	not	PART
fbem-14087	157	40	conducive	conducive	ADJ
fbem-14087	157	41	to	to	ADP
fbem-14087	157	42	the	the	DET
fbem-14087	157	43	unification	unification	NOUN
fbem-14087	157	44	of	of	ADP
fbem-14087	157	45	the	the	DET
fbem-14087	157	46	future	future	ADJ
fbem-14087	157	47	tax	tax	NOUN
fbem-14087	157	48	framework	framework	NOUN
fbem-14087	157	49	.	.	PUNCT
fbem-14087	158	1	in	in	ADP
fbem-14087	158	2	view	view	NOUN
fbem-14087	158	3	of	of	ADP
fbem-14087	158	4	the	the	DET
fbem-14087	158	5	fact	fact	NOUN
fbem-14087	158	6	that	that	SCONJ
fbem-14087	158	7	the	the	DET
fbem-14087	158	8	current	current	ADJ
fbem-14087	158	9	promotion	promotion	NOUN
fbem-14087	158	10	of	of	ADP
fbem-14087	158	11	digital	digital	ADJ
fbem-14087	158	12	tax	tax	NOUN
fbem-14087	158	13	platforms	platform	NOUN
fbem-14087	158	14	in	in	ADP
fbem-14087	158	15	china	china	PROPN
fbem-14087	158	16	has	have	AUX
fbem-14087	158	17	achieved	achieve	VERB
fbem-14087	158	18	results	result	NOUN
fbem-14087	158	19	,	,	PUNCT
fbem-14087	158	20	stamp	stamp	NOUN
fbem-14087	158	21	tax	tax	NOUN
fbem-14087	158	22	collection	collection	NOUN
fbem-14087	158	23	can	can	AUX
fbem-14087	158	24	completely	completely	ADV
fbem-14087	158	25	take	take	VERB
fbem-14087	158	26	advantage	advantage	NOUN
fbem-14087	158	27	of	of	ADP
fbem-14087	158	28	the	the	DET
fbem-14087	158	29	digital	digital	ADJ
fbem-14087	158	30	reform	reform	NOUN
fbem-14087	158	31	.	.	PUNCT
fbem-14087	159	1	the	the	DET
fbem-14087	159	2	contract	contract	NOUN
fbem-14087	159	3	amount	amount	NOUN
fbem-14087	159	4	can	can	AUX
fbem-14087	159	5	be	be	AUX
fbem-14087	159	6	obtained	obtain	VERB
fbem-14087	159	7	through	through	ADP
fbem-14087	159	8	the	the	DET
fbem-14087	159	9	tax	tax	NOUN
fbem-14087	159	10	number	number	NOUN
fbem-14087	159	11	registration	registration	NOUN
fbem-14087	159	12	of	of	ADP
fbem-14087	159	13	taxable	taxable	ADJ
fbem-14087	159	14	certificates	certificate	NOUN
fbem-14087	159	15	,	,	PUNCT
fbem-14087	159	16	and	and	CCONJ
fbem-14087	159	17	the	the	DET
fbem-14087	159	18	system	system	NOUN
fbem-14087	159	19	can	can	AUX
fbem-14087	159	20	automatically	automatically	ADV
fbem-14087	159	21	determine	determine	VERB
fbem-14087	159	22	whether	whether	SCONJ
fbem-14087	159	23	stamp	stamp	NOUN
fbem-14087	159	24	tax	tax	NOUN
fbem-14087	159	25	should	should	AUX
fbem-14087	159	26	be	be	AUX
fbem-14087	159	27	paid	pay	VERB
fbem-14087	159	28	and	and	CCONJ
fbem-14087	159	29	calculate	calculate	VERB
fbem-14087	159	30	the	the	DET
fbem-14087	159	31	stamp	stamp	NOUN
fbem-14087	159	32	tax	tax	NOUN
fbem-14087	159	33	payable	payable	NOUN
fbem-14087	159	34	.	.	PUNCT
fbem-14087	160	1	transferring	transfer	VERB
fbem-14087	160	2	tax	tax	NOUN
fbem-14087	160	3	calculation	calculation	NOUN
fbem-14087	160	4	work	work	NOUN
fbem-14087	160	5	to	to	ADP
fbem-14087	160	6	a	a	DET
fbem-14087	160	7	digital	digital	ADJ
fbem-14087	160	8	platform	platform	NOUN
fbem-14087	160	9	can	can	AUX
fbem-14087	160	10	not	not	PART
fbem-14087	160	11	only	only	ADV
fbem-14087	160	12	solve	solve	VERB
fbem-14087	160	13	the	the	DET
fbem-14087	160	14	problem	problem	NOUN
fbem-14087	160	15	of	of	ADP
fbem-14087	160	16	difficulty	difficulty	NOUN
fbem-14087	160	17	in	in	ADP
fbem-14087	160	18	stamp	stamp	PROPN
fbem-14087	160	19	tax	tax	NOUN
fbem-14087	160	20	administration	administration	NOUN
fbem-14087	160	21	and	and	CCONJ
fbem-14087	160	22	the	the	DET
fbem-14087	160	23	lack	lack	NOUN
fbem-14087	160	24	of	of	ADP
fbem-14087	160	25	tax	tax	NOUN
fbem-14087	160	26	source	source	NOUN
fbem-14087	160	27	management	management	NOUN
fbem-14087	160	28	methods	method	NOUN
fbem-14087	160	29	,	,	PUNCT
fbem-14087	160	30	but	but	CCONJ
fbem-14087	160	31	can	can	AUX
fbem-14087	160	32	also	also	ADV
fbem-14087	160	33	further	far	ADV
fbem-14087	160	34	reduce	reduce	VERB
fbem-14087	160	35	the	the	DET
fbem-14087	160	36	burden	burden	NOUN
fbem-14087	160	37	on	on	ADP
fbem-14087	160	38	enterprises	enterprise	NOUN
fbem-14087	160	39	and	and	CCONJ
fbem-14087	160	40	increase	increase	VERB
fbem-14087	160	41	their	their	PRON
fbem-14087	160	42	enthusiasm	enthusiasm	NOUN
fbem-14087	160	43	for	for	ADP
fbem-14087	160	44	paying	pay	VERB
fbem-14087	160	45	taxes	taxis	NOUN
fbem-14087	160	46	.	.	PUNCT
fbem-14087	161	1	in	in	ADP
fbem-14087	161	2	general	general	ADJ
fbem-14087	161	3	,	,	PUNCT
fbem-14087	161	4	the	the	DET
fbem-14087	161	5	stamp	stamp	NOUN
fbem-14087	161	6	duty	duty	NOUN
fbem-14087	161	7	tax	tax	NOUN
fbem-14087	161	8	system	system	NOUN
fbem-14087	161	9	is	be	AUX
fbem-14087	161	10	relatively	relatively	ADV
fbem-14087	161	11	old	old	ADJ
fbem-14087	161	12	and	and	CCONJ
fbem-14087	161	13	has	have	AUX
fbem-14087	161	14	never	never	ADV
fbem-14087	161	15	experienced	experience	VERB
fbem-14087	161	16	innovation	innovation	NOUN
fbem-14087	161	17	,	,	PUNCT
fbem-14087	161	18	so	so	CCONJ
fbem-14087	161	19	its	its	PRON
fbem-14087	161	20	improvement	improvement	NOUN
fbem-14087	161	21	ideas	idea	NOUN
fbem-14087	161	22	can	can	AUX
fbem-14087	161	23	be	be	AUX
fbem-14087	161	24	completely	completely	ADV
fbem-14087	161	25	outside	outside	ADP
fbem-14087	161	26	the	the	DET
fbem-14087	161	27	framework	framework	NOUN
fbem-14087	161	28	,	,	PUNCT
fbem-14087	161	29	with	with	ADP
fbem-14087	161	30	tax	tax	NOUN
fbem-14087	161	31	as	as	ADP
fbem-14087	161	32	a	a	DET
fbem-14087	161	33	supplement	supplement	NOUN
fbem-14087	161	34	and	and	CCONJ
fbem-14087	161	35	function	function	NOUN
fbem-14087	161	36	as	as	ADP
fbem-14087	161	37	the	the	DET
fbem-14087	161	38	main	main	ADJ
fbem-14087	161	39	function	function	NOUN
fbem-14087	161	40	,	,	PUNCT
fbem-14087	161	41	to	to	PART
fbem-14087	161	42	promote	promote	VERB
fbem-14087	161	43	modern	modern	ADJ
fbem-14087	161	44	tax	tax	NOUN
fbem-14087	161	45	reform	reform	NOUN
fbem-14087	161	46	,	,	PUNCT
fbem-14087	161	47	and	and	CCONJ
fbem-14087	161	48	design	design	VERB
fbem-14087	161	49	to	to	PART
fbem-14087	161	50	meet	meet	VERB
fbem-14087	161	51	the	the	DET
fbem-14087	161	52	needs	need	NOUN
fbem-14087	161	53	of	of	ADP
fbem-14087	161	54	our	our	PRON
fbem-14087	161	55	country	country	NOUN
fbem-14087	161	56	's	's	PART
fbem-14087	161	57	market	market	NOUN
fbem-14087	161	58	and	and	CCONJ
fbem-14087	161	59	have	have	VERB
fbem-14087	161	60	chinese	chinese	ADJ
fbem-14087	161	61	characteristics	characteristic	NOUN
fbem-14087	161	62	stamp	stamp	NOUN
fbem-14087	161	63	duty	duty	NOUN
fbem-14087	161	64	.	.	PUNCT
fbem-14087	162	1	4.4	4.4	NUM
fbem-14087	162	2	.	.	PUNCT
fbem-14087	163	1	enlightenment	enlightenment	PROPN
fbem-14087	163	2	of	of	ADP
fbem-14087	163	3	stamp	stamp	PROPN
fbem-14087	163	4	duty	duty	NOUN
fbem-14087	163	5	legislation	legislation	NOUN
fbem-14087	163	6	on	on	ADP
fbem-14087	163	7	tax	tax	NOUN
fbem-14087	163	8	reform	reform	NOUN
fbem-14087	163	9	at	at	ADP
fbem-14087	163	10	present	present	ADJ
fbem-14087	163	11	,	,	PUNCT
fbem-14087	163	12	there	there	PRON
fbem-14087	163	13	are	be	VERB
fbem-14087	163	14	18	18	NUM
fbem-14087	163	15	tax	tax	NOUN
fbem-14087	163	16	types	type	NOUN
fbem-14087	163	17	in	in	ADP
fbem-14087	163	18	our	our	PRON
fbem-14087	163	19	country	country	NOUN
fbem-14087	163	20	,	,	PUNCT
fbem-14087	163	21	12	12	NUM
fbem-14087	163	22	of	of	ADP
fbem-14087	163	23	which	which	PRON
fbem-14087	163	24	have	have	AUX
fbem-14087	163	25	completed	complete	VERB
fbem-14087	163	26	separate	separate	ADJ
fbem-14087	163	27	legislation	legislation	NOUN
fbem-14087	163	28	.	.	PUNCT
fbem-14087	164	1	the	the	DET
fbem-14087	164	2	remaining	remain	VERB
fbem-14087	164	3	six	six	NUM
fbem-14087	164	4	tax	tax	NOUN
fbem-14087	164	5	types	type	NOUN
fbem-14087	164	6	are	be	AUX
fbem-14087	164	7	either	either	PRON
fbem-14087	164	8	still	still	ADV
fbem-14087	164	9	implemented	implement	VERB
fbem-14087	164	10	with	with	ADP
fbem-14087	164	11	interim	interim	ADJ
fbem-14087	164	12	regulations	regulation	NOUN
fbem-14087	164	13	,	,	PUNCT
fbem-14087	164	14	or	or	CCONJ
fbem-14087	164	15	are	be	AUX
fbem-14087	164	16	in	in	ADP
fbem-14087	164	17	the	the	DET
fbem-14087	164	18	process	process	NOUN
fbem-14087	164	19	of	of	ADP
fbem-14087	164	20	issuing	issue	VERB
fbem-14087	164	21	drafts	draft	NOUN
fbem-14087	164	22	for	for	ADP
fbem-14087	164	23	comments	comment	NOUN
fbem-14087	164	24	to	to	PART
fbem-14087	164	25	prepare	prepare	VERB
fbem-14087	164	26	for	for	ADP
fbem-14087	164	27	legislation	legislation	NOUN
fbem-14087	164	28	.	.	PUNCT
fbem-14087	165	1	however	however	ADV
fbem-14087	165	2	,	,	PUNCT
fbem-14087	165	3	it	it	PRON
fbem-14087	165	4	is	be	AUX
fbem-14087	165	5	foreseeable	foreseeable	ADJ
fbem-14087	165	6	that	that	SCONJ
fbem-14087	165	7	each	each	DET
fbem-14087	165	8	tax	tax	NOUN
fbem-14087	165	9	type	type	NOUN
fbem-14087	165	10	will	will	AUX
fbem-14087	165	11	be	be	AUX
fbem-14087	165	12	legislated	legislate	VERB
fbem-14087	165	13	separately	separately	ADV
fbem-14087	165	14	.	.	PUNCT
fbem-14087	166	1	it	it	PRON
fbem-14087	166	2	is	be	AUX
fbem-14087	166	3	bound	bind	VERB
fbem-14087	166	4	to	to	PART
fbem-14087	166	5	be	be	AUX
fbem-14087	166	6	the	the	DET
fbem-14087	166	7	general	general	ADJ
fbem-14087	166	8	trend	trend	NOUN
fbem-14087	166	9	.	.	PUNCT
fbem-14087	167	1	judging	judge	VERB
fbem-14087	167	2	from	from	ADP
fbem-14087	167	3	the	the	DET
fbem-14087	167	4	legislative	legislative	ADJ
fbem-14087	167	5	ideas	idea	NOUN
fbem-14087	167	6	of	of	ADP
fbem-14087	167	7	tax	tax	NOUN
fbem-14087	167	8	laws	law	NOUN
fbem-14087	167	9	such	such	ADJ
fbem-14087	167	10	as	as	ADP
fbem-14087	167	11	stamp	stamp	NOUN
fbem-14087	167	12	duty	duty	NOUN
fbem-14087	167	13	,	,	PUNCT
fbem-14087	167	14	the	the	DET
fbem-14087	167	15	formulation	formulation	NOUN
fbem-14087	167	16	of	of	ADP
fbem-14087	167	17	these	these	DET
fbem-14087	167	18	tax	tax	NOUN
fbem-14087	167	19	laws	law	NOUN
fbem-14087	167	20	follows	follow	VERB
fbem-14087	167	21	the	the	DET
fbem-14087	167	22	principles	principle	NOUN
fbem-14087	167	23	of	of	ADP
fbem-14087	167	24	being	be	AUX
fbem-14087	167	25	based	base	VERB
fbem-14087	167	26	on	on	ADP
fbem-14087	167	27	social	social	ADJ
fbem-14087	167	28	needs	need	NOUN
fbem-14087	167	29	,	,	PUNCT
fbem-14087	167	30	solving	solve	VERB
fbem-14087	167	31	current	current	ADJ
fbem-14087	167	32	difficulties	difficulty	NOUN
fbem-14087	167	33	,	,	PUNCT
fbem-14087	167	34	giving	give	VERB
fbem-14087	167	35	full	full	ADJ
fbem-14087	167	36	play	play	NOUN
fbem-14087	167	37	to	to	ADP
fbem-14087	167	38	the	the	DET
fbem-14087	167	39	characteristics	characteristic	NOUN
fbem-14087	167	40	of	of	ADP
fbem-14087	167	41	tax	tax	NOUN
fbem-14087	167	42	types	type	NOUN
fbem-14087	167	43	,	,	PUNCT
fbem-14087	167	44	and	and	CCONJ
fbem-14087	167	45	focusing	focus	VERB
fbem-14087	167	46	on	on	ADP
fbem-14087	167	47	long	long	ADJ
fbem-14087	167	48	-	-	PUNCT
fbem-14087	167	49	term	term	NOUN
fbem-14087	167	50	economic	economic	ADJ
fbem-14087	167	51	development	development	NOUN
fbem-14087	167	52	.	.	PUNCT
fbem-14087	168	1	if	if	SCONJ
fbem-14087	168	2	the	the	DET
fbem-14087	168	3	stamp	stamp	NOUN
fbem-14087	168	4	duty	duty	NOUN
fbem-14087	168	5	law	law	NOUN
fbem-14087	168	6	can	can	AUX
fbem-14087	168	7	pass	pass	VERB
fbem-14087	168	8	the	the	DET
fbem-14087	168	9	test	test	NOUN
fbem-14087	168	10	of	of	ADP
fbem-14087	168	11	market	market	NOUN
fbem-14087	168	12	economy	economy	NOUN
fbem-14087	168	13	,	,	PUNCT
fbem-14087	168	14	it	it	PRON
fbem-14087	168	15	will	will	AUX
fbem-14087	168	16	be	be	AUX
fbem-14087	168	17	a	a	DET
fbem-14087	168	18	good	good	ADJ
fbem-14087	168	19	reference	reference	NOUN
fbem-14087	168	20	for	for	ADP
fbem-14087	168	21	the	the	DET
fbem-14087	168	22	legislation	legislation	NOUN
fbem-14087	168	23	of	of	ADP
fbem-14087	168	24	other	other	ADJ
fbem-14087	168	25	tax	tax	NOUN
fbem-14087	168	26	types	type	NOUN
fbem-14087	168	27	,	,	PUNCT
fbem-14087	168	28	especially	especially	ADV
fbem-14087	168	29	property	property	NOUN
fbem-14087	168	30	tax	tax	NOUN
fbem-14087	168	31	and	and	CCONJ
fbem-14087	168	32	land	land	NOUN
fbem-14087	168	33	value	value	NOUN
fbem-14087	168	34	-	-	PUNCT
fbem-14087	168	35	added	add	VERB
fbem-14087	168	36	tax	tax	NOUN
fbem-14087	168	37	,	,	PUNCT
fbem-14087	168	38	which	which	PRON
fbem-14087	168	39	are	be	AUX
fbem-14087	168	40	both	both	PRON
fbem-14087	168	41	small	small	ADJ
fbem-14087	168	42	taxes	taxis	NOUN
fbem-14087	168	43	and	and	CCONJ
fbem-14087	168	44	have	have	VERB
fbem-14087	168	45	high	high	ADJ
fbem-14087	168	46	demand	demand	NOUN
fbem-14087	168	47	for	for	ADP
fbem-14087	168	48	legislation	legislation	NOUN
fbem-14087	168	49	.	.	PUNCT
fbem-14087	169	1	considering	consider	VERB
fbem-14087	169	2	independent	independent	ADJ
fbem-14087	169	3	legislation	legislation	NOUN
fbem-14087	169	4	as	as	ADP
fbem-14087	169	5	the	the	DET
fbem-14087	169	6	preliminary	preliminary	ADJ
fbem-14087	169	7	work	work	NOUN
fbem-14087	169	8	of	of	ADP
fbem-14087	169	9	the	the	DET
fbem-14087	169	10	rule	rule	NOUN
fbem-14087	169	11	of	of	ADP
fbem-14087	169	12	law	law	NOUN
fbem-14087	169	13	in	in	ADP
fbem-14087	169	14	the	the	DET
fbem-14087	169	15	construction	construction	NOUN
fbem-14087	169	16	of	of	ADP
fbem-14087	169	17	my	my	PRON
fbem-14087	169	18	country	country	NOUN
fbem-14087	169	19	's	's	PART
fbem-14087	169	20	market	market	NOUN
fbem-14087	169	21	economic	economic	ADJ
fbem-14087	169	22	system	system	NOUN
fbem-14087	169	23	,	,	PUNCT
fbem-14087	169	24	combined	combine	VERB
fbem-14087	169	25	with	with	ADP
fbem-14087	169	26	the	the	DET
fbem-14087	169	27	instructions	instruction	NOUN
fbem-14087	169	28	of	of	ADP
fbem-14087	169	29	the	the	DET
fbem-14087	169	30	19th	19th	ADJ
fbem-14087	169	31	national	national	ADJ
fbem-14087	169	32	congress	congress	PROPN
fbem-14087	169	33	of	of	ADP
fbem-14087	169	34	the	the	DET
fbem-14087	169	35	communist	communist	PROPN
fbem-14087	169	36	party	party	PROPN
fbem-14087	169	37	of	of	ADP
fbem-14087	169	38	china	china	PROPN
fbem-14087	169	39	to	to	PART
fbem-14087	169	40	"	"	PUNCT
fbem-14087	169	41	deepen	deepen	VERB
fbem-14087	169	42	the	the	DET
fbem-14087	169	43	reform	reform	NOUN
fbem-14087	169	44	of	of	ADP
fbem-14087	169	45	the	the	DET
fbem-14087	169	46	tax	tax	NOUN
fbem-14087	169	47	system	system	NOUN
fbem-14087	169	48	and	and	CCONJ
fbem-14087	169	49	improve	improve	VERB
fbem-14087	169	50	the	the	DET
fbem-14087	169	51	local	local	ADJ
fbem-14087	169	52	tax	tax	NOUN
fbem-14087	169	53	system	system	NOUN
fbem-14087	169	54	"	"	PUNCT
fbem-14087	169	55	,	,	PUNCT
fbem-14087	169	56	it	it	PRON
fbem-14087	169	57	is	be	AUX
fbem-14087	169	58	not	not	PART
fbem-14087	169	59	difficult	difficult	ADJ
fbem-14087	169	60	to	to	PART
fbem-14087	169	61	imagine	imagine	VERB
fbem-14087	169	62	that	that	SCONJ
fbem-14087	169	63	after	after	SCONJ
fbem-14087	169	64	the	the	DET
fbem-14087	169	65	independent	independent	ADJ
fbem-14087	169	66	legislation	legislation	NOUN
fbem-14087	169	67	is	be	AUX
fbem-14087	169	68	fully	fully	ADV
fbem-14087	169	69	completed	complete	VERB
fbem-14087	169	70	,	,	PUNCT
fbem-14087	169	71	the	the	DET
fbem-14087	169	72	next	next	ADJ
fbem-14087	169	73	step	step	NOUN
fbem-14087	169	74	will	will	AUX
fbem-14087	169	75	be	be	AUX
fbem-14087	169	76	various	various	ADJ
fbem-14087	169	77	coordination	coordination	NOUN
fbem-14087	169	78	between	between	ADP
fbem-14087	169	79	various	various	ADJ
fbem-14087	169	80	tax	tax	NOUN
fbem-14087	169	81	laws	law	NOUN
fbem-14087	169	82	and	and	CCONJ
fbem-14087	169	83	optimization	optimization	NOUN
fbem-14087	169	84	of	of	ADP
fbem-14087	169	85	tax	tax	NOUN
fbem-14087	169	86	system	system	NOUN
fbem-14087	169	87	structure	structure	NOUN
fbem-14087	169	88	to	to	PART
fbem-14087	169	89	achieve	achieve	VERB
fbem-14087	169	90	a	a	DET
fbem-14087	169	91	higher	high	ADJ
fbem-14087	169	92	level	level	NOUN
fbem-14087	169	93	of	of	ADP
fbem-14087	169	94	legislative	legislative	ADJ
fbem-14087	169	95	integration	integration	NOUN
fbem-14087	169	96	.	.	PUNCT
fbem-14087	170	1	therefore	therefore	ADV
fbem-14087	170	2	,	,	PUNCT
fbem-14087	170	3	the	the	DET
fbem-14087	170	4	legislative	legislative	ADJ
fbem-14087	170	5	work	work	NOUN
fbem-14087	170	6	of	of	ADP
fbem-14087	170	7	any	any	DET
fbem-14087	170	8	tax	tax	NOUN
fbem-14087	170	9	type	type	NOUN
fbem-14087	170	10	needs	need	VERB
fbem-14087	170	11	to	to	PART
fbem-14087	170	12	consider	consider	VERB
fbem-14087	170	13	the	the	DET
fbem-14087	170	14	future	future	ADJ
fbem-14087	170	15	tax	tax	NOUN
fbem-14087	170	16	framework	framework	NOUN
fbem-14087	170	17	to	to	PART
fbem-14087	170	18	ensure	ensure	VERB
fbem-14087	170	19	that	that	SCONJ
fbem-14087	170	20	these	these	DET
fbem-14087	170	21	different	different	ADJ
fbem-14087	170	22	gears	gear	NOUN
fbem-14087	170	23	can	can	AUX
fbem-14087	170	24	be	be	AUX
fbem-14087	170	25	closely	closely	ADV
fbem-14087	170	26	integrated	integrate	VERB
fbem-14087	170	27	and	and	CCONJ
fbem-14087	170	28	operate	operate	VERB
fbem-14087	170	29	in	in	ADP
fbem-14087	170	30	a	a	DET
fbem-14087	170	31	coordinated	coordinated	ADJ
fbem-14087	170	32	manner	manner	NOUN
fbem-14087	170	33	to	to	PART
fbem-14087	170	34	support	support	VERB
fbem-14087	170	35	the	the	DET
fbem-14087	170	36	operation	operation	NOUN
fbem-14087	170	37	of	of	ADP
fbem-14087	170	38	the	the	DET
fbem-14087	170	39	national	national	ADJ
fbem-14087	170	40	economic	economic	ADJ
fbem-14087	170	41	machine	machine	NOUN
fbem-14087	170	42	.	.	PUNCT
fbem-14087	171	1	5	5	X
fbem-14087	171	2	.	.	X
fbem-14087	171	3	conclusion	conclusion	NOUN
fbem-14087	171	4	although	although	SCONJ
fbem-14087	171	5	stamp	stamp	NOUN
fbem-14087	171	6	tax	tax	NOUN
fbem-14087	171	7	is	be	AUX
fbem-14087	171	8	small	small	ADJ
fbem-14087	171	9	,	,	PUNCT
fbem-14087	171	10	it	it	PRON
fbem-14087	171	11	is	be	AUX
fbem-14087	171	12	an	an	DET
fbem-14087	171	13	indispensable	indispensable	ADJ
fbem-14087	171	14	part	part	NOUN
fbem-14087	171	15	of	of	ADP
fbem-14087	171	16	my	my	PRON
fbem-14087	171	17	country	country	NOUN
fbem-14087	171	18	's	's	PART
fbem-14087	171	19	tax	tax	NOUN
fbem-14087	171	20	framework	framework	NOUN
fbem-14087	171	21	.	.	PUNCT
fbem-14087	172	1	the	the	DET
fbem-14087	172	2	study	study	NOUN
fbem-14087	172	3	of	of	ADP
fbem-14087	172	4	stamp	stamp	NOUN
fbem-14087	172	5	tax	tax	NOUN
fbem-14087	172	6	must	must	AUX
fbem-14087	172	7	start	start	VERB
fbem-14087	172	8	from	from	ADP
fbem-14087	172	9	the	the	DET
fbem-14087	172	10	deep	deep	ADJ
fbem-14087	172	11	logic	logic	NOUN
fbem-14087	172	12	of	of	ADP
fbem-14087	172	13	legislation	legislation	NOUN
fbem-14087	172	14	.	.	PUNCT
fbem-14087	173	1	it	it	PRON
fbem-14087	173	2	must	must	AUX
fbem-14087	173	3	not	not	PART
fbem-14087	173	4	only	only	ADV
fbem-14087	173	5	refine	refine	VERB
fbem-14087	173	6	itself	itself	PRON
fbem-14087	173	7	,	,	PUNCT
fbem-14087	173	8	but	but	CCONJ
fbem-14087	173	9	also	also	ADV
fbem-14087	173	10	understand	understand	VERB
fbem-14087	173	11	it	it	PRON
fbem-14087	173	12	in	in	ADP
fbem-14087	173	13	detail	detail	NOUN
fbem-14087	173	14	,	,	PUNCT
fbem-14087	173	15	from	from	ADP
fbem-14087	173	16	the	the	DET
fbem-14087	173	17	perspective	perspective	NOUN
fbem-14087	173	18	of	of	ADP
fbem-14087	173	19	national	national	ADJ
fbem-14087	173	20	policy	policy	NOUN
fbem-14087	173	21	orientation	orientation	NOUN
fbem-14087	173	22	,	,	PUNCT
fbem-14087	173	23	macroeconomic	macroeconomic	ADJ
fbem-14087	173	24	regulation	regulation	NOUN
fbem-14087	173	25	,	,	PUNCT
fbem-14087	173	26	and	and	CCONJ
fbem-14087	173	27	time	time	NOUN
fbem-14087	173	28	and	and	CCONJ
fbem-14087	173	29	space	space	NOUN
fbem-14087	173	30	evolution	evolution	NOUN
fbem-14087	173	31	characteristics	characteristic	NOUN
fbem-14087	173	32	.	.	PUNCT
fbem-14087	174	1	explore	explore	VERB
fbem-14087	174	2	the	the	DET
fbem-14087	174	3	development	development	NOUN
fbem-14087	174	4	path	path	NOUN
fbem-14087	174	5	of	of	ADP
fbem-14087	174	6	my	my	PRON
fbem-14087	174	7	country	country	NOUN
fbem-14087	174	8	’s	’s	PART
fbem-14087	174	9	tax	tax	NOUN
fbem-14087	174	10	system	system	NOUN
fbem-14087	174	11	by	by	ADP
fbem-14087	174	12	starting	start	VERB
fbem-14087	174	13	from	from	ADP
fbem-14087	174	14	multiple	multiple	ADJ
fbem-14087	174	15	dimensions	dimension	NOUN
fbem-14087	174	16	.	.	PUNCT
fbem-14087	175	1	references	reference	NOUN
fbem-14087	175	2	[	[	X
fbem-14087	175	3	1	1	NUM
fbem-14087	175	4	]	]	PUNCT
fbem-14087	175	5	yao	yao	NOUN
fbem-14087	175	6	xuange	xuange	PROPN
fbem-14087	175	7	.	.	PUNCT
fbem-14087	176	1	research	research	NOUN
fbem-14087	176	2	on	on	ADP
fbem-14087	176	3	the	the	DET
fbem-14087	176	4	challenges	challenge	NOUN
fbem-14087	176	5	and	and	CCONJ
fbem-14087	176	6	countermeasures	countermeasure	NOUN
fbem-14087	176	7	of	of	ADP
fbem-14087	176	8	digital	digital	ADJ
fbem-14087	176	9	economy	economy	NOUN
fbem-14087	176	10	to	to	PART
fbem-14087	176	11	tax	tax	VERB
fbem-14087	176	12	collection	collection	NOUN
fbem-14087	176	13	and	and	CCONJ
fbem-14087	176	14	administration	administration	NOUN
fbem-14087	177	1	[	[	X
fbem-14087	177	2	j	j	X
fbem-14087	177	3	]	]	X
fbem-14087	177	4	.	.	PUNCT
fbem-14087	178	1	western	western	ADJ
fbem-14087	178	2	journal	journal	PROPN
fbem-14087	178	3	,	,	PUNCT
fbem-14087	178	4	2019(23):3034.doi:10.16721	2019(23):3034.doi:10.16721	PROPN
fbem-14087	178	5	/	/	SYM
fbem-14087	178	6	j.cnki.cn61	j.cnki.cn61	PROPN
fbem-14087	178	7	-	-	PUNCT
fbem-14087	178	8	1487	1487	NUM
fbem-14087	178	9	/	/	SYM
fbem-14087	178	10	c.2019.23	c.2019.23	PROPN
fbem-14087	178	11	.007	.007	NUM
fbem-14087	178	12	.	.	PUNCT
fbem-14087	179	1	[	[	X
fbem-14087	179	2	2	2	NUM
fbem-14087	179	3	]	]	PUNCT
fbem-14087	179	4	bian	bian	PROPN
fbem-14087	179	5	wenzhi	wenzhi	PROPN
fbem-14087	179	6	.	.	PUNCT
fbem-14087	180	1	the	the	DET
fbem-14087	180	2	stamp	stamp	PROPN
fbem-14087	180	3	duty	duty	NOUN
fbem-14087	180	4	law	law	NOUN
fbem-14087	180	5	is	be	AUX
fbem-14087	180	6	officially	officially	ADV
fbem-14087	180	7	implemented	implement	VERB
fbem-14087	180	8	.	.	PUNCT
fbem-14087	181	1	what	what	PRON
fbem-14087	181	2	are	be	AUX
fbem-14087	181	3	the	the	DET
fbem-14087	181	4	new	new	ADJ
fbem-14087	181	5	changes	change	NOUN
fbem-14087	181	6	in	in	ADP
fbem-14087	181	7	the	the	DET
fbem-14087	181	8	new	new	ADJ
fbem-14087	181	9	regulations	regulation	NOUN
fbem-14087	182	1	[	[	X
fbem-14087	182	2	j	j	X
fbem-14087	182	3	]	]	X
fbem-14087	182	4	.	.	PUNCT
fbem-14087	183	1	tax	tax	NOUN
fbem-14087	183	2	collection	collection	NOUN
fbem-14087	183	3	,	,	PUNCT
fbem-14087	183	4	2022(09):44	2022(09):44	NUM
fbem-14087	183	5	-	-	SYM
fbem-14087	183	6	47	47	NUM
fbem-14087	183	7	.	.	PUNCT
fbem-14087	184	1	[	[	X
fbem-14087	184	2	3	3	X
fbem-14087	184	3	]	]	X
fbem-14087	184	4	lu	lu	PROPN
fbem-14087	184	5	xun	xun	PROPN
fbem-14087	184	6	.	.	PUNCT
fbem-14087	185	1	thoughts	thought	NOUN
fbem-14087	185	2	on	on	ADP
fbem-14087	185	3	the	the	DET
fbem-14087	185	4	problem	problem	NOUN
fbem-14087	185	5	of	of	ADP
fbem-14087	185	6	information	information	NOUN
fbem-14087	185	7	asymmetry	asymmetry	NOUN
fbem-14087	185	8	in	in	ADP
fbem-14087	185	9	tax	tax	NOUN
fbem-14087	185	10	collection	collection	NOUN
fbem-14087	185	11	and	and	CCONJ
fbem-14087	185	12	administration	administration	NOUN
fbem-14087	186	1	[	[	X
fbem-14087	186	2	j	j	X
fbem-14087	186	3	]	]	X
fbem-14087	186	4	.	.	PUNCT
fbem-14087	187	1	journal	journal	PROPN
fbem-14087	187	2	of	of	ADP
fbem-14087	187	3	guangxi	guangxi	PROPN
fbem-14087	187	4	university	university	PROPN
fbem-14087	187	5	of	of	ADP
fbem-14087	187	6	finance	finance	NOUN
fbem-14087	187	7	and	and	CCONJ
fbem-14087	187	8	economics	economic	NOUN
fbem-14087	187	9	,	,	PUNCT
fbem-14087	187	10	2006(01):46	2006(01):46	NUM
fbem-14087	187	11	-	-	SYM
fbem-14087	187	12	49	49	NUM
fbem-14087	187	13	.	.	PUNCT
fbem-14087	188	1	[	[	X
fbem-14087	188	2	4	4	X
fbem-14087	188	3	]	]	X
fbem-14087	188	4	lai	lai	PROPN
fbem-14087	188	5	wenjun	wenjun	PROPN
fbem-14087	188	6	,	,	PUNCT
fbem-14087	188	7	xu	xu	PROPN
fbem-14087	188	8	yue	yue	PROPN
fbem-14087	188	9	,	,	PUNCT
fbem-14087	188	10	wan	wan	PROPN
fbem-14087	188	11	genhua	genhua	PROPN
fbem-14087	188	12	.	.	PUNCT
fbem-14087	189	1	issues	issue	NOUN
fbem-14087	189	2	and	and	CCONJ
fbem-14087	189	3	countermeasures	countermeasure	NOUN
fbem-14087	189	4	that	that	PRON
fbem-14087	189	5	should	should	AUX
fbem-14087	189	6	be	be	AUX
fbem-14087	189	7	paid	pay	VERB
fbem-14087	189	8	attention	attention	NOUN
fbem-14087	189	9	to	to	ADP
fbem-14087	189	10	in	in	ADP
fbem-14087	189	11	the	the	DET
fbem-14087	189	12	implementation	implementation	NOUN
fbem-14087	189	13	of	of	ADP
fbem-14087	189	14	the	the	DET
fbem-14087	189	15	"	"	PUNCT
fbem-14087	189	16	stamp	stamp	NOUN
fbem-14087	189	17	duty	duty	NOUN
fbem-14087	189	18	law	law	NOUN
fbem-14087	189	19	"	"	PUNCT
fbem-14087	190	1	[	[	X
fbem-14087	190	2	j	j	X
fbem-14087	190	3	]	]	X
fbem-14087	190	4	.	.	PUNCT
fbem-14087	191	1	taxation	taxation	NOUN
fbem-14087	191	2	research	research	NOUN
fbem-14087	191	3	,	,	PUNCT
fbem-14087	191	4	2022(07):137	2022(07):137	PROPN
fbem-14087	191	5	-	-	SYM
fbem-14087	191	6	141.doi:10.19376	141.doi:10.19376	NUM
fbem-14087	191	7	/	/	SYM
fbem-14087	191	8	j.cnki.cn11	j.cnki.cn11	ADJ
fbem-14087	191	9	1011	1011	NUM
fbem-14087	191	10	/	/	SYM
fbem-14087	191	11	f.2022.07.006	f.2022.07.006	NOUN
fbem-14087	191	12	.	.	PUNCT
fbem-14087	192	1	[	[	X
fbem-14087	192	2	5	5	NUM
fbem-14087	192	3	]	]	X
fbem-14087	192	4	wu	wu	PROPN
fbem-14087	192	5	xiaoyan	xiaoyan	PROPN
fbem-14087	192	6	.	.	PUNCT
fbem-14087	193	1	concept	concept	NOUN
fbem-14087	193	2	of	of	ADP
fbem-14087	193	3	stamp	stamp	NOUN
fbem-14087	193	4	duty	duty	NOUN
fbem-14087	193	5	reform	reform	NOUN
fbem-14087	194	1	[	[	X
fbem-14087	194	2	j	j	X
fbem-14087	194	3	]	]	X
fbem-14087	194	4	.	.	PUNCT
fbem-14087	195	1	journal	journal	PROPN
fbem-14087	195	2	of	of	ADP
fbem-14087	195	3	huanggang	huanggang	PROPN
fbem-14087	195	4	vocational	vocational	ADJ
fbem-14087	195	5	and	and	CCONJ
fbem-14087	195	6	technical	technical	PROPN
fbem-14087	195	7	college	college	NOUN
fbem-14087	195	8	,	,	PUNCT
fbem-14087	195	9	2022	2022	NUM
fbem-14087	195	10	,	,	PUNCT
fbem-14087	195	11	24	24	NUM
fbem-14087	195	12	(	(	PUNCT
fbem-14087	195	13	04	04	NUM
fbem-14087	195	14	):	):	PUNCT
fbem-14087	195	15	75	75	NUM
fbem-14087	195	16	-	-	SYM
fbem-14087	195	17	78	78	NUM
fbem-14087	195	18	.	.	PUNCT
fbem-14087	196	1	[	[	X
fbem-14087	196	2	6	6	NUM
fbem-14087	196	3	]	]	X
fbem-14087	196	4	meng	meng	PROPN
fbem-14087	196	5	chen	chen	PROPN
fbem-14087	196	6	,	,	PUNCT
fbem-14087	196	7	zhang	zhang	PROPN
fbem-14087	196	8	ying	ying	PROPN
fbem-14087	196	9	.	.	PUNCT
fbem-14087	197	1	on	on	ADP
fbem-14087	197	2	the	the	DET
fbem-14087	197	3	causes	cause	NOUN
fbem-14087	197	4	and	and	CCONJ
fbem-14087	197	5	countermeasures	countermeasure	NOUN
fbem-14087	197	6	of	of	ADP
fbem-14087	197	7	e	e	NOUN
fbem-14087	197	8	-	-	NOUN
fbem-14087	197	9	commerce	commerce	NOUN
fbem-14087	197	10	tax	tax	NOUN
fbem-14087	197	11	loss	loss	NOUN
fbem-14087	198	1	[	[	X
fbem-14087	198	2	j	j	X
fbem-14087	198	3	]	]	X
fbem-14087	198	4	.	.	PUNCT
fbem-14087	199	1	marketing	marketing	NOUN
fbem-14087	199	2	circle	circle	NOUN
fbem-14087	199	3	,	,	PUNCT
fbem-14087	199	4	2021(09):58	2021(09):58	NUM
fbem-14087	199	5	-	-	SYM
fbem-14087	199	6	59	59	NUM
fbem-14087	199	7	.	.	PUNCT
fbem-14087	200	1	[	[	X
fbem-14087	200	2	7	7	X
fbem-14087	200	3	]	]	X
fbem-14087	200	4	li	li	PROPN
fbem-14087	200	5	qian	qian	PROPN
fbem-14087	200	6	.	.	PUNCT
fbem-14087	201	1	research	research	NOUN
fbem-14087	201	2	on	on	ADP
fbem-14087	201	3	c2c	c2c	PROPN
fbem-14087	201	4	e	e	PROPN
fbem-14087	201	5	-	-	PROPN
fbem-14087	201	6	commerce	commerce	NOUN
fbem-14087	201	7	tax	tax	NOUN
fbem-14087	201	8	collection	collection	NOUN
fbem-14087	201	9	and	and	CCONJ
fbem-14087	201	10	management	management	NOUN
fbem-14087	201	11	issues	issue	NOUN
fbem-14087	201	12	[	[	X
fbem-14087	201	13	j	j	X
fbem-14087	201	14	]	]	X
fbem-14087	201	15	.	.	PUNCT
fbem-14087	202	1	china	china	PROPN
fbem-14087	202	2	business	business	PROPN
fbem-14087	202	3	review	review	PROPN
fbem-14087	202	4	,	,	PUNCT
fbem-14087	202	5	2020(05):3536.doi:10.19699	2020(05):3536.doi:10.19699	NUM
fbem-14087	202	6	/	/	SYM
fbem-14087	202	7	j.cnki.issn2096	j.cnki.issn2096	NOUN
fbem-14087	202	8	-	-	PUNCT
fbem-14087	202	9	0298.2020.05.035	0298.2020.05.035	PROPN
fbem-14087	202	10	.	.	PUNCT
fbem-14087	203	1	[	[	X
fbem-14087	203	2	8	8	NUM
fbem-14087	203	3	]	]	X
fbem-14087	203	4	duan	duan	PROPN
fbem-14087	203	5	zhiqing	zhiqing	PROPN
fbem-14087	203	6	,	,	PUNCT
fbem-14087	203	7	liu	liu	PROPN
fbem-14087	203	8	zuo	zuo	PROPN
fbem-14087	203	9	.	.	PROPN
fbem-14087	203	10	development	development	NOUN
fbem-14087	203	11	of	of	ADP
fbem-14087	203	12	stamp	stamp	NOUN
fbem-14087	203	13	duty	duty	NOUN
fbem-14087	203	14	system	system	NOUN
fbem-14087	203	15	in	in	ADP
fbem-14087	203	16	new	new	ADJ
fbem-14087	203	17	china	china	PROPN
fbem-14087	204	1	[	[	X
fbem-14087	204	2	j	j	X
fbem-14087	204	3	]	]	X
fbem-14087	204	4	.	.	PUNCT
fbem-14087	205	1	china	china	PROPN
fbem-14087	205	2	taxation	taxation	PROPN
fbem-14087	205	3	,	,	PUNCT
fbem-14087	205	4	2022	2022	NUM
fbem-14087	205	5	(	(	PUNCT
fbem-14087	205	6	06	06	NUM
fbem-14087	205	7	):	):	PUNCT
fbem-14087	205	8	7476.doi:10.19376	7476.doi:10.19376	NUM
fbem-14087	205	9	/	/	SYM
fbem-14087	205	10	j.cnki.cn11	j.cnki.cn11	PROPN
fbem-14087	205	11	-	-	PUNCT
fbem-14087	205	12	1178	1178	NUM
fbem-14087	205	13	/	/	SYM
fbem-14087	205	14	f.2022.06.032	f.2022.06.032	NOUN
fbem-14087	205	15	.	.	PUNCT
fbem-14087	206	1	[	[	X
fbem-14087	206	2	9	9	NUM
fbem-14087	206	3	]	]	X
fbem-14087	206	4	zhang	zhang	PROPN
fbem-14087	206	5	shouwen	shouwen	PROPN
fbem-14087	206	6	.	.	PUNCT
fbem-14087	207	1	analysis	analysis	NOUN
fbem-14087	207	2	of	of	ADP
fbem-14087	207	3	elements	element	NOUN
fbem-14087	207	4	of	of	ADP
fbem-14087	207	5	tax	tax	NOUN
fbem-14087	207	6	legislation	legislation	NOUN
fbem-14087	207	7	—	—	PUNCT
fbem-14087	207	8	taking	take	VERB
fbem-14087	207	9	stamp	stamp	NOUN
fbem-14087	207	10	duty	duty	NOUN
fbem-14087	207	11	legislation	legislation	NOUN
fbem-14087	207	12	as	as	ADP
fbem-14087	207	13	an	an	DET
fbem-14087	207	14	example	example	NOUN
fbem-14087	208	1	[	[	X
fbem-14087	208	2	j	j	X
fbem-14087	208	3	]	]	X
fbem-14087	208	4	.	.	PUNCT
fbem-14087	209	1	politics	politic	NOUN
fbem-14087	209	2	and	and	CCONJ
fbem-14087	209	3	law	law	NOUN
fbem-14087	209	4	,	,	PUNCT
fbem-14087	209	5	2022(05):2	2022(05):2	NUM
fbem-14087	209	6	-	-	SYM
fbem-14087	209	7	13.doi:10.15984	13.doi:10.15984	NUM
fbem-14087	209	8	/	/	SYM
fbem-14087	209	9	j.cnki.10059512.2022.05.002	j.cnki.10059512.2022.05.002	NOUN
fbem-14087	209	10	.	.	PUNCT