id	sid	tid	token	lemma	pos
fbem-1519	1	1	frontiers	frontier	NOUN
fbem-1519	1	2	in	in	ADP
fbem-1519	1	3	business	business	NOUN
fbem-1519	1	4	,	,	PUNCT
fbem-1519	1	5	economics	economic	NOUN
fbem-1519	1	6	and	and	CCONJ
fbem-1519	1	7	management	management	NOUN
fbem-1519	1	8	issn	issn	PROPN
fbem-1519	1	9	:	:	PUNCT
fbem-1519	1	10	2766	2766	NUM
fbem-1519	1	11	-	-	PUNCT
fbem-1519	1	12	824x	824x	NUM
fbem-1519	1	13	|	|	ADJ
fbem-1519	1	14	vol	vol	NOUN
fbem-1519	1	15	.	.	PROPN
fbem-1519	2	1	5	5	NUM
fbem-1519	2	2	,	,	PUNCT
fbem-1519	2	3	no	no	INTJ
fbem-1519	2	4	.	.	NOUN
fbem-1519	2	5	1	1	NUM
fbem-1519	2	6	,	,	PUNCT
fbem-1519	2	7	2022	2022	NUM
fbem-1519	2	8	157	157	NUM
fbem-1519	2	9	audit	audit	NOUN
fbem-1519	2	10	reform	reform	NOUN
fbem-1519	2	11	,	,	PUNCT
fbem-1519	2	12	local	local	ADJ
fbem-1519	2	13	government	government	NOUN
fbem-1519	2	14	intervention	intervention	NOUN
fbem-1519	2	15	and	and	CCONJ
fbem-1519	2	16	tax	tax	NOUN
fbem-1519	2	17	burden	burden	NOUN
fbem-1519	2	18	of	of	ADP
fbem-1519	2	19	state‐owned	state‐owne	VERB
fbem-1519	2	20	enterprises	enterprise	NOUN
fbem-1519	2	21	yao	yao	PROPN
fbem-1519	2	22	huang1	huang1	PROPN
fbem-1519	2	23	,	,	PUNCT
fbem-1519	2	24	*	*	SYM
fbem-1519	2	25	1	1	NUM
fbem-1519	2	26	school	school	NOUN
fbem-1519	2	27	of	of	ADP
fbem-1519	2	28	finance	finance	NOUN
fbem-1519	2	29	and	and	CCONJ
fbem-1519	2	30	public	public	ADJ
fbem-1519	2	31	administration	administration	NOUN
fbem-1519	2	32	,	,	PUNCT
fbem-1519	2	33	anhui	anhui	PROPN
fbem-1519	2	34	university	university	PROPN
fbem-1519	2	35	of	of	ADP
fbem-1519	2	36	finance	finance	NOUN
fbem-1519	2	37	and	and	CCONJ
fbem-1519	2	38	economic	economic	ADJ
fbem-1519	2	39	,	,	PUNCT
fbem-1519	2	40	bengbu	bengbu	NOUN
fbem-1519	2	41	,	,	PUNCT
fbem-1519	2	42	china	china	PROPN
fbem-1519	2	43	*	*	PUNCT
fbem-1519	2	44	corresponding	correspond	VERB
fbem-1519	2	45	author	author	NOUN
fbem-1519	2	46	:	:	PUNCT
fbem-1519	2	47	huang	huang	PROPN
fbem-1519	2	48	yao	yao	PROPN
fbem-1519	2	49	(	(	PUNCT
fbem-1519	2	50	email	email	NOUN
fbem-1519	2	51	:	:	PUNCT
fbem-1519	2	52	673370922@qq.com	673370922@qq.com	NUM
fbem-1519	2	53	)	)	PUNCT
fbem-1519	2	54	abstract	abstract	NOUN
fbem-1519	2	55	:	:	PUNCT
fbem-1519	2	56	the	the	DET
fbem-1519	2	57	tax	tax	NOUN
fbem-1519	2	58	burden	burden	NOUN
fbem-1519	2	59	of	of	ADP
fbem-1519	2	60	state	state	NOUN
fbem-1519	2	61	-	-	PUNCT
fbem-1519	2	62	owned	own	VERB
fbem-1519	2	63	enterprises	enterprise	NOUN
fbem-1519	2	64	has	have	AUX
fbem-1519	2	65	been	be	AUX
fbem-1519	2	66	widely	widely	ADV
fbem-1519	2	67	disputed	dispute	VERB
fbem-1519	2	68	under	under	ADP
fbem-1519	2	69	the	the	DET
fbem-1519	2	70	intervention	intervention	NOUN
fbem-1519	2	71	of	of	ADP
fbem-1519	2	72	the	the	DET
fbem-1519	2	73	government	government	NOUN
fbem-1519	2	74	,	,	PUNCT
fbem-1519	2	75	and	and	CCONJ
fbem-1519	2	76	the	the	DET
fbem-1519	2	77	tax	tax	NOUN
fbem-1519	2	78	collection	collection	NOUN
fbem-1519	2	79	and	and	CCONJ
fbem-1519	2	80	management	management	NOUN
fbem-1519	2	81	audit	audit	NOUN
fbem-1519	2	82	can	can	AUX
fbem-1519	2	83	effectively	effectively	ADV
fbem-1519	2	84	restrain	restrain	VERB
fbem-1519	2	85	the	the	DET
fbem-1519	2	86	intervention	intervention	NOUN
fbem-1519	2	87	of	of	ADP
fbem-1519	2	88	local	local	ADJ
fbem-1519	2	89	governments	government	NOUN
fbem-1519	2	90	.	.	PUNCT
fbem-1519	3	1	therefore	therefore	ADV
fbem-1519	3	2	,	,	PUNCT
fbem-1519	3	3	this	this	DET
fbem-1519	3	4	paper	paper	NOUN
fbem-1519	3	5	theoretically	theoretically	ADV
fbem-1519	3	6	analyzes	analyze	VERB
fbem-1519	3	7	the	the	DET
fbem-1519	3	8	impact	impact	NOUN
fbem-1519	3	9	of	of	ADP
fbem-1519	3	10	audit	audit	NOUN
fbem-1519	3	11	management	management	NOUN
fbem-1519	3	12	system	system	NOUN
fbem-1519	3	13	reform	reform	NOUN
fbem-1519	3	14	on	on	ADP
fbem-1519	3	15	the	the	DET
fbem-1519	3	16	tax	tax	NOUN
fbem-1519	3	17	burden	burden	NOUN
fbem-1519	3	18	of	of	ADP
fbem-1519	3	19	state	state	NOUN
fbem-1519	3	20	-	-	PUNCT
fbem-1519	3	21	owned	own	VERB
fbem-1519	3	22	enterprises	enterprise	NOUN
fbem-1519	3	23	and	and	CCONJ
fbem-1519	3	24	the	the	DET
fbem-1519	3	25	mechanism	mechanism	NOUN
fbem-1519	3	26	of	of	ADP
fbem-1519	3	27	action	action	NOUN
fbem-1519	3	28	.	.	PUNCT
fbem-1519	4	1	the	the	DET
fbem-1519	4	2	research	research	NOUN
fbem-1519	4	3	shows	show	VERB
fbem-1519	4	4	that	that	SCONJ
fbem-1519	4	5	the	the	DET
fbem-1519	4	6	audit	audit	NOUN
fbem-1519	4	7	reform	reform	NOUN
fbem-1519	4	8	has	have	VERB
fbem-1519	4	9	a	a	DET
fbem-1519	4	10	catalytic	catalytic	ADJ
fbem-1519	4	11	effect	effect	NOUN
fbem-1519	4	12	on	on	ADP
fbem-1519	4	13	reducing	reduce	VERB
fbem-1519	4	14	the	the	DET
fbem-1519	4	15	tax	tax	NOUN
fbem-1519	4	16	burden	burden	NOUN
fbem-1519	4	17	of	of	ADP
fbem-1519	4	18	local	local	ADJ
fbem-1519	4	19	stateowned	stateowne	VERB
fbem-1519	4	20	enterprises	enterprise	NOUN
fbem-1519	4	21	,	,	PUNCT
fbem-1519	4	22	which	which	PRON
fbem-1519	4	23	is	be	AUX
fbem-1519	4	24	mainly	mainly	ADV
fbem-1519	4	25	reflected	reflect	VERB
fbem-1519	4	26	in	in	ADP
fbem-1519	4	27	the	the	DET
fbem-1519	4	28	reduction	reduction	NOUN
fbem-1519	4	29	of	of	ADP
fbem-1519	4	30	the	the	DET
fbem-1519	4	31	circulation	circulation	NOUN
fbem-1519	4	32	tax	tax	NOUN
fbem-1519	4	33	burden	burden	NOUN
fbem-1519	4	34	of	of	ADP
fbem-1519	4	35	local	local	ADJ
fbem-1519	4	36	state	state	NOUN
fbem-1519	4	37	-	-	PUNCT
fbem-1519	4	38	owned	own	VERB
fbem-1519	4	39	enterprises	enterprise	NOUN
fbem-1519	4	40	,	,	PUNCT
fbem-1519	4	41	and	and	CCONJ
fbem-1519	4	42	the	the	DET
fbem-1519	4	43	reduction	reduction	NOUN
fbem-1519	4	44	of	of	ADP
fbem-1519	4	45	the	the	DET
fbem-1519	4	46	tax	tax	NOUN
fbem-1519	4	47	burden	burden	NOUN
fbem-1519	4	48	of	of	ADP
fbem-1519	4	49	state	state	NOUN
fbem-1519	4	50	-	-	PUNCT
fbem-1519	4	51	owned	own	VERB
fbem-1519	4	52	enterprises	enterprise	NOUN
fbem-1519	4	53	by	by	ADP
fbem-1519	4	54	reducing	reduce	VERB
fbem-1519	4	55	the	the	DET
fbem-1519	4	56	degree	degree	NOUN
fbem-1519	4	57	of	of	ADP
fbem-1519	4	58	local	local	ADJ
fbem-1519	4	59	government	government	NOUN
fbem-1519	4	60	intervention	intervention	NOUN
fbem-1519	4	61	.	.	PUNCT
fbem-1519	5	1	keywords	keyword	NOUN
fbem-1519	5	2	:	:	PUNCT
fbem-1519	5	3	audit	audit	NOUN
fbem-1519	5	4	management	management	NOUN
fbem-1519	5	5	system	system	NOUN
fbem-1519	5	6	reform	reform	NOUN
fbem-1519	5	7	,	,	PUNCT
fbem-1519	5	8	local	local	ADJ
fbem-1519	5	9	state	state	NOUN
fbem-1519	5	10	-	-	PUNCT
fbem-1519	5	11	owned	own	VERB
fbem-1519	5	12	enterprises	enterprise	NOUN
fbem-1519	5	13	,	,	PUNCT
fbem-1519	5	14	local	local	ADJ
fbem-1519	5	15	government	government	NOUN
fbem-1519	5	16	intervention	intervention	NOUN
fbem-1519	5	17	,	,	PUNCT
fbem-1519	5	18	tax	tax	NOUN
fbem-1519	5	19	burden	burden	NOUN
fbem-1519	5	20	.	.	PUNCT
fbem-1519	6	1	1	1	X
fbem-1519	6	2	.	.	X
fbem-1519	6	3	introduction	introduction	NOUN
fbem-1519	6	4	in	in	ADP
fbem-1519	6	5	2020	2020	NUM
fbem-1519	6	6	,	,	PUNCT
fbem-1519	6	7	my	my	PRON
fbem-1519	6	8	country	country	NOUN
fbem-1519	6	9	's	's	PART
fbem-1519	6	10	fiscal	fiscal	ADJ
fbem-1519	6	11	revenue	revenue	NOUN
fbem-1519	6	12	will	will	AUX
fbem-1519	6	13	reach	reach	VERB
fbem-1519	6	14	18.3	18.3	NUM
fbem-1519	6	15	trillion	trillion	NUM
fbem-1519	6	16	yuan	yuan	NOUN
fbem-1519	6	17	,	,	PUNCT
fbem-1519	6	18	of	of	ADP
fbem-1519	6	19	which	which	PRON
fbem-1519	6	20	tax	tax	NOUN
fbem-1519	6	21	revenue	revenue	NOUN
fbem-1519	6	22	will	will	AUX
fbem-1519	6	23	account	account	VERB
fbem-1519	6	24	for	for	ADP
fbem-1519	6	25	84.4	84.4	NUM
fbem-1519	6	26	%	%	NOUN
fbem-1519	6	27	.	.	PUNCT
fbem-1519	7	1	strengthening	strengthen	VERB
fbem-1519	7	2	tax	tax	NOUN
fbem-1519	7	3	collection	collection	NOUN
fbem-1519	7	4	and	and	CCONJ
fbem-1519	7	5	management	management	NOUN
fbem-1519	7	6	and	and	CCONJ
fbem-1519	7	7	realizing	realize	VERB
fbem-1519	7	8	a	a	DET
fbem-1519	7	9	fair	fair	ADJ
fbem-1519	7	10	tax	tax	NOUN
fbem-1519	7	11	burden	burden	NOUN
fbem-1519	7	12	is	be	AUX
fbem-1519	7	13	an	an	DET
fbem-1519	7	14	inevitable	inevitable	ADJ
fbem-1519	7	15	requirement	requirement	NOUN
fbem-1519	7	16	for	for	ADP
fbem-1519	7	17	promoting	promote	VERB
fbem-1519	7	18	sustainable	sustainable	ADJ
fbem-1519	7	19	and	and	CCONJ
fbem-1519	7	20	healthy	healthy	ADJ
fbem-1519	7	21	economic	economic	ADJ
fbem-1519	7	22	development	development	NOUN
fbem-1519	7	23	.	.	PUNCT
fbem-1519	8	1	as	as	ADP
fbem-1519	8	2	the	the	DET
fbem-1519	8	3	main	main	ADJ
fbem-1519	8	4	body	body	NOUN
fbem-1519	8	5	of	of	ADP
fbem-1519	8	6	tax	tax	NOUN
fbem-1519	8	7	payment	payment	NOUN
fbem-1519	8	8	,	,	PUNCT
fbem-1519	8	9	the	the	DET
fbem-1519	8	10	tax	tax	NOUN
fbem-1519	8	11	department	department	NOUN
fbem-1519	8	12	should	should	AUX
fbem-1519	8	13	strengthen	strengthen	VERB
fbem-1519	8	14	tax	tax	NOUN
fbem-1519	8	15	collection	collection	NOUN
fbem-1519	8	16	and	and	CCONJ
fbem-1519	8	17	management	management	NOUN
fbem-1519	8	18	.	.	PUNCT
fbem-1519	9	1	different	different	ADJ
fbem-1519	9	2	from	from	ADP
fbem-1519	9	3	non	non	ADJ
fbem-1519	9	4	-	-	ADJ
fbem-1519	9	5	stateowned	stateowned	ADJ
fbem-1519	9	6	enterprises	enterprise	NOUN
fbem-1519	9	7	,	,	PUNCT
fbem-1519	9	8	local	local	ADJ
fbem-1519	9	9	state	state	NOUN
fbem-1519	9	10	-	-	PUNCT
fbem-1519	9	11	owned	own	VERB
fbem-1519	9	12	enterprises	enterprise	NOUN
fbem-1519	9	13	are	be	AUX
fbem-1519	9	14	sheltered	shelter	VERB
fbem-1519	9	15	by	by	ADP
fbem-1519	9	16	the	the	DET
fbem-1519	9	17	local	local	ADJ
fbem-1519	9	18	government	government	NOUN
fbem-1519	9	19	due	due	ADP
fbem-1519	9	20	to	to	ADP
fbem-1519	9	21	the	the	DET
fbem-1519	9	22	different	different	ADJ
fbem-1519	9	23	nature	nature	NOUN
fbem-1519	9	24	of	of	ADP
fbem-1519	9	25	the	the	DET
fbem-1519	9	26	enterprises	enterprise	NOUN
fbem-1519	9	27	,	,	PUNCT
fbem-1519	9	28	and	and	CCONJ
fbem-1519	9	29	they	they	PRON
fbem-1519	9	30	are	be	AUX
fbem-1519	9	31	less	less	ADV
fbem-1519	9	32	worried	worried	ADJ
fbem-1519	9	33	about	about	ADP
fbem-1519	9	34	the	the	DET
fbem-1519	9	35	review	review	NOUN
fbem-1519	9	36	of	of	ADP
fbem-1519	9	37	the	the	DET
fbem-1519	9	38	local	local	ADJ
fbem-1519	9	39	tax	tax	NOUN
fbem-1519	9	40	authorities	authority	NOUN
fbem-1519	9	41	(	(	PUNCT
fbem-1519	9	42	chow	chow	PROPN
fbem-1519	9	43	et	et	PROPN
fbem-1519	9	44	al	al	PROPN
fbem-1519	9	45	.	.	PROPN
fbem-1519	9	46	,	,	PUNCT
fbem-1519	9	47	2018	2018	NUM
fbem-1519	9	48	)	)	PUNCT
fbem-1519	9	49	,	,	PUNCT
fbem-1519	9	50	so	so	ADV
fbem-1519	9	51	they	they	PRON
fbem-1519	9	52	are	be	AUX
fbem-1519	9	53	more	more	ADV
fbem-1519	9	54	“	"	PUNCT
fbem-1519	9	55	confident	confident	ADJ
fbem-1519	9	56	”	"	PUNCT
fbem-1519	9	57	to	to	PART
fbem-1519	9	58	engage	engage	VERB
fbem-1519	9	59	in	in	ADP
fbem-1519	9	60	tax	tax	NOUN
fbem-1519	9	61	avoidance	avoidance	NOUN
fbem-1519	9	62	.	.	PUNCT
fbem-1519	10	1	of	of	ADP
fbem-1519	10	2	course	course	NOUN
fbem-1519	10	3	,	,	PUNCT
fbem-1519	10	4	there	there	PRON
fbem-1519	10	5	are	be	VERB
fbem-1519	10	6	also	also	ADV
fbem-1519	10	7	opposite	opposite	ADJ
fbem-1519	10	8	views	view	NOUN
fbem-1519	10	9	.	.	PUNCT
fbem-1519	11	1	under	under	ADP
fbem-1519	11	2	government	government	NOUN
fbem-1519	11	3	intervention	intervention	NOUN
fbem-1519	11	4	,	,	PUNCT
fbem-1519	11	5	stateowned	stateowne	VERB
fbem-1519	11	6	enterprises	enterprise	NOUN
fbem-1519	11	7	need	need	VERB
fbem-1519	11	8	to	to	PART
fbem-1519	11	9	bear	bear	VERB
fbem-1519	11	10	a	a	DET
fbem-1519	11	11	higher	high	ADJ
fbem-1519	11	12	tax	tax	NOUN
fbem-1519	11	13	burden	burden	NOUN
fbem-1519	11	14	to	to	PART
fbem-1519	11	15	help	help	VERB
fbem-1519	11	16	the	the	DET
fbem-1519	11	17	local	local	ADJ
fbem-1519	11	18	government	government	NOUN
fbem-1519	11	19	make	make	VERB
fbem-1519	11	20	up	up	ADP
fbem-1519	11	21	for	for	ADP
fbem-1519	11	22	the	the	DET
fbem-1519	11	23	lack	lack	NOUN
fbem-1519	11	24	of	of	ADP
fbem-1519	11	25	fiscal	fiscal	ADJ
fbem-1519	11	26	revenue	revenue	NOUN
fbem-1519	11	27	and	and	CCONJ
fbem-1519	11	28	achieve	achieve	VERB
fbem-1519	11	29	policy	policy	NOUN
fbem-1519	11	30	goals	goal	NOUN
fbem-1519	11	31	,	,	PUNCT
fbem-1519	11	32	but	but	CCONJ
fbem-1519	11	33	it	it	PRON
fbem-1519	11	34	will	will	AUX
fbem-1519	11	35	have	have	VERB
fbem-1519	11	36	a	a	DET
fbem-1519	11	37	negative	negative	ADJ
fbem-1519	11	38	impact	impact	NOUN
fbem-1519	11	39	on	on	ADP
fbem-1519	11	40	the	the	DET
fbem-1519	11	41	creation	creation	NOUN
fbem-1519	11	42	of	of	ADP
fbem-1519	11	43	state	state	NOUN
fbem-1519	11	44	-	-	PUNCT
fbem-1519	11	45	owned	own	VERB
fbem-1519	11	46	enterprises	enterprise	NOUN
fbem-1519	11	47	’	'	PUNCT
fbem-1519	11	48	tax	tax	NOUN
fbem-1519	11	49	contributions	contribution	NOUN
fbem-1519	11	50	(	(	PUNCT
fbem-1519	11	51	wu	wu	PROPN
fbem-1519	11	52	liansheng	liansheng	PROPN
fbem-1519	11	53	)	)	PUNCT
fbem-1519	11	54	.	.	PUNCT
fbem-1519	11	55	,	,	PUNCT
fbem-1519	11	56	2009	2009	NUM
fbem-1519	11	57	)	)	PUNCT
fbem-1519	11	58	.	.	PUNCT
fbem-1519	12	1	at	at	ADP
fbem-1519	12	2	the	the	DET
fbem-1519	12	3	same	same	ADJ
fbem-1519	12	4	time	time	NOUN
fbem-1519	12	5	,	,	PUNCT
fbem-1519	12	6	soes	soe	NOUN
fbem-1519	12	7	tend	tend	VERB
fbem-1519	12	8	to	to	PART
fbem-1519	12	9	implement	implement	VERB
fbem-1519	12	10	more	more	ADJ
fbem-1519	12	11	conservative	conservative	ADJ
fbem-1519	12	12	tax	tax	NOUN
fbem-1519	12	13	avoidance	avoidance	NOUN
fbem-1519	12	14	behaviors	behavior	NOUN
fbem-1519	12	15	,	,	PUNCT
fbem-1519	12	16	exhibiting	exhibit	VERB
fbem-1519	12	17	higher	high	ADJ
fbem-1519	12	18	effective	effective	ADJ
fbem-1519	12	19	tax	tax	NOUN
fbem-1519	12	20	rates	rate	NOUN
fbem-1519	12	21	than	than	ADP
fbem-1519	12	22	non	non	ADJ
fbem-1519	12	23	-	-	NOUN
fbem-1519	12	24	soes	soe	NOUN
fbem-1519	12	25	.	.	PUNCT
fbem-1519	13	1	(	(	PUNCT
fbem-1519	13	2	zheng	zheng	PROPN
fbem-1519	13	3	hongxia	hongxia	PROPN
fbem-1519	13	4	and	and	CCONJ
fbem-1519	13	5	han	han	PROPN
fbem-1519	13	6	meifang	meifang	PROPN
fbem-1519	13	7	,	,	PUNCT
fbem-1519	13	8	2008	2008	NUM
fbem-1519	13	9	)	)	PUNCT
fbem-1519	13	10	.	.	PUNCT
fbem-1519	14	1	in	in	ADP
fbem-1519	14	2	the	the	DET
fbem-1519	14	3	local	local	ADJ
fbem-1519	14	4	government	government	NOUN
fbem-1519	14	5	governance	governance	NOUN
fbem-1519	14	6	system	system	NOUN
fbem-1519	14	7	,	,	PUNCT
fbem-1519	14	8	local	local	ADJ
fbem-1519	14	9	audit	audit	NOUN
fbem-1519	14	10	institutions	institution	NOUN
fbem-1519	14	11	,	,	PUNCT
fbem-1519	14	12	as	as	ADP
fbem-1519	14	13	an	an	DET
fbem-1519	14	14	indispensable	indispensable	ADJ
fbem-1519	14	15	part	part	NOUN
fbem-1519	14	16	,	,	PUNCT
fbem-1519	14	17	shoulder	shoulder	VERB
fbem-1519	14	18	the	the	DET
fbem-1519	14	19	important	important	ADJ
fbem-1519	14	20	responsibility	responsibility	NOUN
fbem-1519	14	21	of	of	ADP
fbem-1519	14	22	auditing	auditing	NOUN
fbem-1519	14	23	and	and	CCONJ
fbem-1519	14	24	supervising	supervise	VERB
fbem-1519	14	25	local	local	ADJ
fbem-1519	14	26	state	state	NOUN
fbem-1519	14	27	-	-	PUNCT
fbem-1519	14	28	owned	own	VERB
fbem-1519	14	29	enterprises	enterprise	NOUN
fbem-1519	14	30	and	and	CCONJ
fbem-1519	14	31	tax	tax	NOUN
fbem-1519	14	32	authorities	authority	NOUN
fbem-1519	14	33	,	,	PUNCT
fbem-1519	14	34	pay	pay	VERB
fbem-1519	14	35	attention	attention	NOUN
fbem-1519	14	36	to	to	ADP
fbem-1519	14	37	the	the	DET
fbem-1519	14	38	tax	tax	NOUN
fbem-1519	14	39	collection	collection	NOUN
fbem-1519	14	40	and	and	CCONJ
fbem-1519	14	41	management	management	NOUN
fbem-1519	14	42	trends	trend	NOUN
fbem-1519	14	43	of	of	ADP
fbem-1519	14	44	local	local	ADJ
fbem-1519	14	45	state	state	NOUN
fbem-1519	14	46	-	-	PUNCT
fbem-1519	14	47	owned	own	VERB
fbem-1519	14	48	enterprises	enterprise	NOUN
fbem-1519	14	49	by	by	ADP
fbem-1519	14	50	local	local	ADJ
fbem-1519	14	51	tax	tax	NOUN
fbem-1519	14	52	authorities	authority	NOUN
fbem-1519	14	53	,	,	PUNCT
fbem-1519	14	54	and	and	CCONJ
fbem-1519	14	55	have	have	VERB
fbem-1519	14	56	a	a	DET
fbem-1519	14	57	better	well	ADJ
fbem-1519	14	58	understanding	understanding	NOUN
fbem-1519	14	59	of	of	ADP
fbem-1519	14	60	local	local	ADJ
fbem-1519	14	61	state	state	NOUN
fbem-1519	14	62	-	-	PUNCT
fbem-1519	14	63	owned	own	VERB
fbem-1519	14	64	enterprises	enterprise	NOUN
fbem-1519	14	65	.	.	PUNCT
fbem-1519	15	1	tax	tax	NOUN
fbem-1519	15	2	compliance	compliance	NOUN
fbem-1519	15	3	of	of	ADP
fbem-1519	15	4	state	state	NOUN
fbem-1519	15	5	-	-	PUNCT
fbem-1519	15	6	owned	own	VERB
fbem-1519	15	7	enterprises	enterprise	NOUN
fbem-1519	15	8	,	,	PUNCT
fbem-1519	15	9	and	and	CCONJ
fbem-1519	15	10	give	give	VERB
fbem-1519	15	11	full	full	ADJ
fbem-1519	15	12	play	play	NOUN
fbem-1519	15	13	to	to	ADP
fbem-1519	15	14	their	their	PRON
fbem-1519	15	15	role	role	NOUN
fbem-1519	15	16	in	in	ADP
fbem-1519	15	17	supervision	supervision	NOUN
fbem-1519	15	18	and	and	CCONJ
fbem-1519	15	19	governance	governance	NOUN
fbem-1519	15	20	.	.	PUNCT
fbem-1519	16	1	however	however	ADV
fbem-1519	16	2	,	,	PUNCT
fbem-1519	16	3	under	under	ADP
fbem-1519	16	4	the	the	DET
fbem-1519	16	5	dual	dual	ADJ
fbem-1519	16	6	leadership	leadership	NOUN
fbem-1519	16	7	of	of	ADP
fbem-1519	16	8	the	the	DET
fbem-1519	16	9	superior	superior	ADJ
fbem-1519	16	10	audit	audit	NOUN
fbem-1519	16	11	institution	institution	NOUN
fbem-1519	16	12	and	and	CCONJ
fbem-1519	16	13	the	the	DET
fbem-1519	16	14	local	local	ADJ
fbem-1519	16	15	government	government	NOUN
fbem-1519	16	16	,	,	PUNCT
fbem-1519	16	17	the	the	DET
fbem-1519	16	18	independence	independence	NOUN
fbem-1519	16	19	of	of	ADP
fbem-1519	16	20	the	the	DET
fbem-1519	16	21	local	local	ADJ
fbem-1519	16	22	audit	audit	NOUN
fbem-1519	16	23	institution	institution	NOUN
fbem-1519	16	24	is	be	AUX
fbem-1519	16	25	affected	affect	VERB
fbem-1519	16	26	.	.	PUNCT
fbem-1519	17	1	the	the	DET
fbem-1519	17	2	local	local	ADJ
fbem-1519	17	3	government	government	NOUN
fbem-1519	17	4	has	have	VERB
fbem-1519	17	5	the	the	DET
fbem-1519	17	6	right	right	NOUN
fbem-1519	17	7	to	to	PART
fbem-1519	17	8	make	make	VERB
fbem-1519	17	9	decisions	decision	NOUN
fbem-1519	17	10	on	on	ADP
fbem-1519	17	11	many	many	ADJ
fbem-1519	17	12	matters	matter	NOUN
fbem-1519	17	13	of	of	ADP
fbem-1519	17	14	the	the	DET
fbem-1519	17	15	local	local	ADJ
fbem-1519	17	16	audit	audit	NOUN
fbem-1519	17	17	institution	institution	NOUN
fbem-1519	17	18	.	.	PUNCT
fbem-1519	18	1	therefore	therefore	ADV
fbem-1519	18	2	,	,	PUNCT
fbem-1519	18	3	the	the	DET
fbem-1519	18	4	performance	performance	NOUN
fbem-1519	18	5	of	of	ADP
fbem-1519	18	6	the	the	DET
fbem-1519	18	7	audit	audit	NOUN
fbem-1519	18	8	supervision	supervision	NOUN
fbem-1519	18	9	function	function	NOUN
fbem-1519	18	10	of	of	ADP
fbem-1519	18	11	the	the	DET
fbem-1519	18	12	local	local	ADJ
fbem-1519	18	13	audit	audit	NOUN
fbem-1519	18	14	institution	institution	NOUN
fbem-1519	18	15	depends	depend	VERB
fbem-1519	18	16	on	on	ADP
fbem-1519	18	17	the	the	DET
fbem-1519	18	18	local	local	ADJ
fbem-1519	18	19	government	government	NOUN
fbem-1519	18	20	's	's	PART
fbem-1519	18	21	emphasis	emphasis	NOUN
fbem-1519	18	22	on	on	ADP
fbem-1519	18	23	audit	audit	NOUN
fbem-1519	18	24	work	work	NOUN
fbem-1519	18	25	(	(	PUNCT
fbem-1519	18	26	zheng	zheng	PROPN
fbem-1519	18	27	shiqiao	shiqiao	VERB
fbem-1519	18	28	et	et	PROPN
fbem-1519	18	29	al	al	PROPN
fbem-1519	18	30	.	.	PROPN
fbem-1519	18	31	,	,	PUNCT
fbem-1519	18	32	2011	2011	NUM
fbem-1519	18	33	)	)	PUNCT
fbem-1519	18	34	.	.	PUNCT
fbem-1519	19	1	national	national	ADJ
fbem-1519	19	2	auditing	auditing	NOUN
fbem-1519	19	3	is	be	AUX
fbem-1519	19	4	an	an	DET
fbem-1519	19	5	important	important	ADJ
fbem-1519	19	6	cornerstone	cornerstone	NOUN
fbem-1519	19	7	of	of	ADP
fbem-1519	19	8	government	government	NOUN
fbem-1519	19	9	governance	governance	NOUN
fbem-1519	19	10	.	.	PUNCT
fbem-1519	20	1	to	to	PART
fbem-1519	20	2	lay	lay	VERB
fbem-1519	20	3	the	the	DET
fbem-1519	20	4	institutional	institutional	ADJ
fbem-1519	20	5	foundation	foundation	NOUN
fbem-1519	20	6	for	for	ADP
fbem-1519	20	7	the	the	DET
fbem-1519	20	8	full	full	ADJ
fbem-1519	20	9	play	play	NOUN
fbem-1519	20	10	of	of	ADP
fbem-1519	20	11	auditing	auditing	NOUN
fbem-1519	20	12	supervision	supervision	NOUN
fbem-1519	20	13	functions	function	NOUN
fbem-1519	20	14	,	,	PUNCT
fbem-1519	20	15	my	my	PRON
fbem-1519	20	16	country	country	NOUN
fbem-1519	20	17	needs	need	VERB
fbem-1519	20	18	to	to	PART
fbem-1519	20	19	reform	reform	VERB
fbem-1519	20	20	the	the	DET
fbem-1519	20	21	auditing	auditing	NOUN
fbem-1519	20	22	management	management	NOUN
fbem-1519	20	23	system	system	NOUN
fbem-1519	20	24	(	(	PUNCT
fbem-1519	20	25	xu	xu	PROPN
fbem-1519	20	26	baijun	baijun	PROPN
fbem-1519	20	27	,	,	PUNCT
fbem-1519	20	28	2008	2008	NUM
fbem-1519	20	29	)	)	PUNCT
fbem-1519	20	30	.	.	PUNCT
fbem-1519	21	1	in	in	ADP
fbem-1519	21	2	december	december	PROPN
fbem-1519	21	3	2015	2015	NUM
fbem-1519	21	4	,	,	PUNCT
fbem-1519	21	5	the	the	DET
fbem-1519	21	6	general	general	ADJ
fbem-1519	21	7	office	office	NOUN
fbem-1519	21	8	of	of	ADP
fbem-1519	21	9	the	the	DET
fbem-1519	21	10	central	central	ADJ
fbem-1519	21	11	committee	committee	NOUN
fbem-1519	21	12	of	of	ADP
fbem-1519	21	13	the	the	DET
fbem-1519	21	14	communist	communist	PROPN
fbem-1519	21	15	party	party	PROPN
fbem-1519	21	16	of	of	ADP
fbem-1519	21	17	china	china	PROPN
fbem-1519	21	18	and	and	CCONJ
fbem-1519	21	19	the	the	DET
fbem-1519	21	20	general	general	ADJ
fbem-1519	21	21	office	office	NOUN
fbem-1519	21	22	of	of	ADP
fbem-1519	21	23	the	the	DET
fbem-1519	21	24	state	state	PROPN
fbem-1519	21	25	council	council	PROPN
fbem-1519	21	26	issued	issue	VERB
fbem-1519	21	27	the	the	DET
fbem-1519	21	28	"	"	PUNCT
fbem-1519	21	29	framework	framework	NOUN
fbem-1519	21	30	opinions	opinion	NOUN
fbem-1519	21	31	on	on	ADP
fbem-1519	21	32	several	several	ADJ
fbem-1519	21	33	major	major	ADJ
fbem-1519	21	34	issues	issue	NOUN
fbem-1519	21	35	concerning	concern	VERB
fbem-1519	21	36	the	the	DET
fbem-1519	21	37	improvement	improvement	NOUN
fbem-1519	21	38	of	of	ADP
fbem-1519	21	39	the	the	DET
fbem-1519	21	40	audit	audit	NOUN
fbem-1519	21	41	system	system	NOUN
fbem-1519	21	42	"	"	PUNCT
fbem-1519	21	43	.	.	PUNCT
fbem-1519	22	1	select	select	VERB
fbem-1519	22	2	7	7	NUM
fbem-1519	22	3	provinces	province	NOUN
fbem-1519	22	4	and	and	CCONJ
fbem-1519	22	5	cities	city	NOUN
fbem-1519	22	6	including	include	VERB
fbem-1519	22	7	jiangsu	jiangsu	PROPN
fbem-1519	22	8	,	,	PUNCT
fbem-1519	22	9	zhejiang	zhejiang	PROPN
fbem-1519	22	10	,	,	PUNCT
fbem-1519	22	11	shandong	shandong	PROPN
fbem-1519	22	12	,	,	PUNCT
fbem-1519	22	13	guangdong	guangdong	PROPN
fbem-1519	22	14	,	,	PUNCT
fbem-1519	22	15	chongqing	chongqing	PROPN
fbem-1519	22	16	,	,	PUNCT
fbem-1519	22	17	guizhou	guizhou	NOUN
fbem-1519	22	18	,	,	PUNCT
fbem-1519	22	19	and	and	CCONJ
fbem-1519	22	20	yunnan	yunnan	NOUN
fbem-1519	22	21	to	to	PART
fbem-1519	22	22	carry	carry	VERB
fbem-1519	22	23	out	out	ADP
fbem-1519	22	24	the	the	DET
fbem-1519	22	25	pilot	pilot	NOUN
fbem-1519	22	26	reform	reform	NOUN
fbem-1519	22	27	of	of	ADP
fbem-1519	22	28	the	the	DET
fbem-1519	22	29	management	management	NOUN
fbem-1519	22	30	of	of	ADP
fbem-1519	22	31	personnel	personnel	NOUN
fbem-1519	22	32	,	,	PUNCT
fbem-1519	22	33	property	property	NOUN
fbem-1519	22	34	and	and	CCONJ
fbem-1519	22	35	materials	material	NOUN
fbem-1519	22	36	for	for	ADP
fbem-1519	22	37	local	local	ADJ
fbem-1519	22	38	auditing	auditing	NOUN
fbem-1519	22	39	agencies	agency	NOUN
fbem-1519	22	40	below	below	ADP
fbem-1519	22	41	the	the	DET
fbem-1519	22	42	provincial	provincial	ADJ
fbem-1519	22	43	level	level	NOUN
fbem-1519	22	44	,	,	PUNCT
fbem-1519	22	45	and	and	CCONJ
fbem-1519	22	46	improve	improve	VERB
fbem-1519	22	47	local	local	ADJ
fbem-1519	22	48	auditing	auditing	NOUN
fbem-1519	22	49	through	through	ADP
fbem-1519	22	50	unified	unified	ADJ
fbem-1519	22	51	management	management	NOUN
fbem-1519	22	52	of	of	ADP
fbem-1519	22	53	personnel	personnel	NOUN
fbem-1519	22	54	recruitment	recruitment	NOUN
fbem-1519	22	55	,	,	PUNCT
fbem-1519	22	56	budgeting	budgeting	NOUN
fbem-1519	22	57	and	and	CCONJ
fbem-1519	22	58	auditing	auditing	NOUN
fbem-1519	22	59	projects	project	NOUN
fbem-1519	22	60	.	.	PUNCT
fbem-1519	23	1	independence	independence	NOUN
fbem-1519	23	2	of	of	ADP
fbem-1519	23	3	the	the	DET
fbem-1519	23	4	agency	agency	NOUN
fbem-1519	23	5	.	.	PUNCT
fbem-1519	24	1	can	can	AUX
fbem-1519	24	2	the	the	DET
fbem-1519	24	3	current	current	ADJ
fbem-1519	24	4	reform	reform	NOUN
fbem-1519	24	5	of	of	ADP
fbem-1519	24	6	the	the	DET
fbem-1519	24	7	management	management	NOUN
fbem-1519	24	8	of	of	ADP
fbem-1519	24	9	personnel	personnel	NOUN
fbem-1519	24	10	and	and	CCONJ
fbem-1519	24	11	property	property	NOUN
fbem-1519	24	12	of	of	ADP
fbem-1519	24	13	local	local	ADJ
fbem-1519	24	14	audit	audit	NOUN
fbem-1519	24	15	institutions	institution	NOUN
fbem-1519	24	16	have	have	VERB
fbem-1519	24	17	an	an	DET
fbem-1519	24	18	impact	impact	NOUN
fbem-1519	24	19	on	on	ADP
fbem-1519	24	20	the	the	DET
fbem-1519	24	21	tax	tax	NOUN
fbem-1519	24	22	compliance	compliance	NOUN
fbem-1519	24	23	of	of	ADP
fbem-1519	24	24	local	local	ADJ
fbem-1519	24	25	state	state	NOUN
fbem-1519	24	26	-	-	PUNCT
fbem-1519	24	27	owned	own	VERB
fbem-1519	24	28	enterprises	enterprise	NOUN
fbem-1519	24	29	?	?	PUNCT
fbem-1519	25	1	if	if	SCONJ
fbem-1519	25	2	so	so	ADV
fbem-1519	25	3	,	,	PUNCT
fbem-1519	25	4	what	what	PRON
fbem-1519	25	5	is	be	AUX
fbem-1519	25	6	the	the	DET
fbem-1519	25	7	mechanism	mechanism	NOUN
fbem-1519	25	8	of	of	ADP
fbem-1519	25	9	action	action	NOUN
fbem-1519	25	10	?	?	PUNCT
fbem-1519	26	1	2	2	X
fbem-1519	26	2	.	.	X
fbem-1519	26	3	theoretical	theoretical	ADJ
fbem-1519	26	4	analysis	analysis	NOUN
fbem-1519	26	5	2.1	2.1	NUM
fbem-1519	26	6	.	.	PUNCT
fbem-1519	27	1	the	the	DET
fbem-1519	27	2	impact	impact	NOUN
fbem-1519	27	3	of	of	ADP
fbem-1519	27	4	audit	audit	NOUN
fbem-1519	27	5	reform	reform	NOUN
fbem-1519	27	6	on	on	ADP
fbem-1519	27	7	the	the	DET
fbem-1519	27	8	tax	tax	NOUN
fbem-1519	27	9	burden	burden	NOUN
fbem-1519	27	10	of	of	ADP
fbem-1519	27	11	local	local	ADJ
fbem-1519	27	12	state	state	NOUN
fbem-1519	27	13	-	-	PUNCT
fbem-1519	27	14	owned	own	VERB
fbem-1519	27	15	enterprises	enterprise	NOUN
fbem-1519	27	16	as	as	ADP
fbem-1519	27	17	a	a	DET
fbem-1519	27	18	supervision	supervision	NOUN
fbem-1519	27	19	mechanism	mechanism	NOUN
fbem-1519	27	20	,	,	PUNCT
fbem-1519	27	21	audit	audit	NOUN
fbem-1519	27	22	is	be	AUX
fbem-1519	27	23	a	a	DET
fbem-1519	27	24	full	full	ADJ
fbem-1519	27	25	-	-	PUNCT
fbem-1519	27	26	time	time	NOUN
fbem-1519	27	27	supervision	supervision	NOUN
fbem-1519	27	28	and	and	CCONJ
fbem-1519	27	29	inspection	inspection	NOUN
fbem-1519	27	30	independent	independent	ADJ
fbem-1519	27	31	of	of	ADP
fbem-1519	27	32	the	the	DET
fbem-1519	27	33	accounting	accounting	NOUN
fbem-1519	27	34	department	department	NOUN
fbem-1519	27	35	,	,	PUNCT
fbem-1519	27	36	so	so	SCONJ
fbem-1519	27	37	independence	independence	NOUN
fbem-1519	27	38	is	be	AUX
fbem-1519	27	39	an	an	DET
fbem-1519	27	40	important	important	ADJ
fbem-1519	27	41	factor	factor	NOUN
fbem-1519	27	42	affecting	affect	VERB
fbem-1519	27	43	audit	audit	NOUN
fbem-1519	27	44	quality	quality	NOUN
fbem-1519	27	45	.	.	PUNCT
fbem-1519	28	1	before	before	ADP
fbem-1519	28	2	the	the	DET
fbem-1519	28	3	audit	audit	NOUN
fbem-1519	28	4	reform	reform	NOUN
fbem-1519	28	5	,	,	PUNCT
fbem-1519	28	6	my	my	PRON
fbem-1519	28	7	country	country	NOUN
fbem-1519	28	8	's	's	PART
fbem-1519	28	9	audit	audit	NOUN
fbem-1519	28	10	system	system	NOUN
fbem-1519	28	11	was	be	AUX
fbem-1519	28	12	under	under	ADP
fbem-1519	28	13	"	"	PUNCT
fbem-1519	28	14	dual	dual	ADJ
fbem-1519	28	15	leadership	leadership	NOUN
fbem-1519	28	16	"	"	PUNCT
fbem-1519	28	17	.	.	PUNCT
fbem-1519	29	1	local	local	ADJ
fbem-1519	29	2	audit	audit	NOUN
fbem-1519	29	3	institutions	institution	NOUN
fbem-1519	29	4	at	at	ADP
fbem-1519	29	5	all	all	DET
fbem-1519	29	6	levels	level	NOUN
fbem-1519	29	7	had	have	VERB
fbem-1519	29	8	to	to	PART
fbem-1519	29	9	accept	accept	VERB
fbem-1519	29	10	both	both	CCONJ
fbem-1519	29	11	the	the	DET
fbem-1519	29	12	administrative	administrative	ADJ
fbem-1519	29	13	leadership	leadership	NOUN
fbem-1519	29	14	of	of	ADP
fbem-1519	29	15	the	the	DET
fbem-1519	29	16	people	people	NOUN
fbem-1519	29	17	's	's	PART
fbem-1519	29	18	government	government	NOUN
fbem-1519	29	19	at	at	ADP
fbem-1519	29	20	the	the	DET
fbem-1519	29	21	same	same	ADJ
fbem-1519	29	22	level	level	NOUN
fbem-1519	29	23	and	and	CCONJ
fbem-1519	29	24	the	the	DET
fbem-1519	29	25	operational	operational	ADJ
fbem-1519	29	26	leadership	leadership	NOUN
fbem-1519	29	27	of	of	ADP
fbem-1519	29	28	the	the	DET
fbem-1519	29	29	audit	audit	NOUN
fbem-1519	29	30	institutions	institution	NOUN
fbem-1519	29	31	at	at	ADP
fbem-1519	29	32	the	the	DET
fbem-1519	29	33	higher	high	ADJ
fbem-1519	29	34	level	level	NOUN
fbem-1519	29	35	.	.	PUNCT
fbem-1519	30	1	on	on	ADP
fbem-1519	30	2	the	the	DET
fbem-1519	30	3	surface	surface	NOUN
fbem-1519	30	4	,	,	PUNCT
fbem-1519	30	5	both	both	CCONJ
fbem-1519	30	6	the	the	DET
fbem-1519	30	7	people	people	NOUN
fbem-1519	30	8	's	's	PART
fbem-1519	30	9	government	government	NOUN
fbem-1519	30	10	at	at	ADP
fbem-1519	30	11	the	the	DET
fbem-1519	30	12	same	same	ADJ
fbem-1519	30	13	level	level	NOUN
fbem-1519	30	14	and	and	CCONJ
fbem-1519	30	15	the	the	DET
fbem-1519	30	16	auditing	auditing	NOUN
fbem-1519	30	17	agency	agency	NOUN
fbem-1519	30	18	at	at	ADP
fbem-1519	30	19	the	the	DET
fbem-1519	30	20	higher	high	ADJ
fbem-1519	30	21	level	level	NOUN
fbem-1519	30	22	represent	represent	VERB
fbem-1519	30	23	the	the	DET
fbem-1519	30	24	interests	interest	NOUN
fbem-1519	30	25	of	of	ADP
fbem-1519	30	26	the	the	DET
fbem-1519	30	27	public	public	NOUN
fbem-1519	30	28	,	,	PUNCT
fbem-1519	30	29	and	and	CCONJ
fbem-1519	30	30	their	their	PRON
fbem-1519	30	31	interests	interest	NOUN
fbem-1519	30	32	should	should	AUX
fbem-1519	30	33	be	be	AUX
fbem-1519	30	34	consistent	consistent	ADJ
fbem-1519	30	35	.	.	PUNCT
fbem-1519	31	1	regulations	regulation	NOUN
fbem-1519	31	2	stipulate	stipulate	VERB
fbem-1519	31	3	that	that	SCONJ
fbem-1519	31	4	the	the	DET
fbem-1519	31	5	appointment	appointment	NOUN
fbem-1519	31	6	and	and	CCONJ
fbem-1519	31	7	removal	removal	NOUN
fbem-1519	31	8	of	of	ADP
fbem-1519	31	9	local	local	ADJ
fbem-1519	31	10	auditors	auditor	NOUN
fbem-1519	31	11	should	should	AUX
fbem-1519	31	12	seek	seek	VERB
fbem-1519	31	13	the	the	DET
fbem-1519	31	14	opinions	opinion	NOUN
fbem-1519	31	15	of	of	ADP
fbem-1519	31	16	the	the	DET
fbem-1519	31	17	audit	audit	NOUN
fbem-1519	31	18	institutions	institution	NOUN
fbem-1519	31	19	at	at	ADP
fbem-1519	31	20	the	the	DET
fbem-1519	31	21	higher	high	ADJ
fbem-1519	31	22	level	level	NOUN
fbem-1519	31	23	,	,	PUNCT
fbem-1519	31	24	but	but	CCONJ
fbem-1519	31	25	in	in	ADP
fbem-1519	31	26	fact	fact	NOUN
fbem-1519	31	27	the	the	DET
fbem-1519	31	28	final	final	ADJ
fbem-1519	31	29	decision	decision	NOUN
fbem-1519	31	30	on	on	ADP
fbem-1519	31	31	the	the	DET
fbem-1519	31	32	appointment	appointment	NOUN
fbem-1519	31	33	and	and	CCONJ
fbem-1519	31	34	removal	removal	NOUN
fbem-1519	31	35	still	still	ADV
fbem-1519	31	36	rests	rest	VERB
fbem-1519	31	37	with	with	ADP
fbem-1519	31	38	the	the	DET
fbem-1519	31	39	local	local	ADJ
fbem-1519	31	40	government	government	NOUN
fbem-1519	31	41	.	.	PUNCT
fbem-1519	32	1	under	under	ADP
fbem-1519	32	2	the	the	DET
fbem-1519	32	3	intervention	intervention	NOUN
fbem-1519	32	4	of	of	ADP
fbem-1519	32	5	local	local	ADJ
fbem-1519	32	6	governments	government	NOUN
fbem-1519	32	7	,	,	PUNCT
fbem-1519	32	8	the	the	DET
fbem-1519	32	9	independence	independence	NOUN
fbem-1519	32	10	of	of	ADP
fbem-1519	32	11	auditing	auditing	NOUN
fbem-1519	32	12	has	have	AUX
fbem-1519	32	13	been	be	AUX
fbem-1519	32	14	negatively	negatively	ADV
fbem-1519	32	15	affected	affect	VERB
fbem-1519	32	16	,	,	PUNCT
fbem-1519	32	17	and	and	CCONJ
fbem-1519	32	18	the	the	DET
fbem-1519	32	19	national	national	ADJ
fbem-1519	32	20	auditing	auditing	NOUN
fbem-1519	32	21	has	have	AUX
fbem-1519	32	22	not	not	PART
fbem-1519	32	23	been	be	AUX
fbem-1519	32	24	able	able	ADJ
fbem-1519	32	25	to	to	PART
fbem-1519	32	26	give	give	VERB
fbem-1519	32	27	full	full	ADJ
fbem-1519	32	28	play	play	NOUN
fbem-1519	32	29	to	to	ADP
fbem-1519	32	30	the	the	DET
fbem-1519	32	31	supervision	supervision	NOUN
fbem-1519	32	32	of	of	ADP
fbem-1519	32	33	the	the	DET
fbem-1519	32	34	taxation	taxation	NOUN
fbem-1519	32	35	of	of	ADP
fbem-1519	32	36	local	local	ADJ
fbem-1519	32	37	state	state	NOUN
fbem-1519	32	38	-	-	PUNCT
fbem-1519	32	39	owned	own	VERB
fbem-1519	32	40	enterprises	enterprise	NOUN
fbem-1519	32	41	,	,	PUNCT
fbem-1519	32	42	which	which	PRON
fbem-1519	32	43	has	have	AUX
fbem-1519	32	44	lowered	lower	VERB
fbem-1519	32	45	the	the	DET
fbem-1519	32	46	quality	quality	NOUN
fbem-1519	32	47	of	of	ADP
fbem-1519	32	48	national	national	ADJ
fbem-1519	32	49	auditing	auditing	NOUN
fbem-1519	32	50	.	.	PUNCT
fbem-1519	33	1	according	accord	VERB
fbem-1519	33	2	158	158	NUM
fbem-1519	33	3	to	to	ADP
fbem-1519	33	4	the	the	DET
fbem-1519	33	5	national	national	ADJ
fbem-1519	33	6	audit	audit	NOUN
fbem-1519	33	7	governance	governance	NOUN
fbem-1519	33	8	framework	framework	NOUN
fbem-1519	33	9	,	,	PUNCT
fbem-1519	33	10	national	national	ADJ
fbem-1519	33	11	audit	audit	NOUN
fbem-1519	33	12	has	have	VERB
fbem-1519	33	13	the	the	DET
fbem-1519	33	14	functions	function	NOUN
fbem-1519	33	15	of	of	ADP
fbem-1519	33	16	prevention	prevention	NOUN
fbem-1519	33	17	,	,	PUNCT
fbem-1519	33	18	disclosure	disclosure	NOUN
fbem-1519	33	19	and	and	CCONJ
fbem-1519	33	20	defense	defense	NOUN
fbem-1519	33	21	(	(	PUNCT
fbem-1519	33	22	guo	guo	PROPN
fbem-1519	33	23	mengnan	mengnan	PROPN
fbem-1519	33	24	,	,	PUNCT
fbem-1519	33	25	2020	2020	NUM
fbem-1519	33	26	)	)	PUNCT
fbem-1519	33	27	.	.	PUNCT
fbem-1519	34	1	from	from	ADP
fbem-1519	34	2	the	the	DET
fbem-1519	34	3	perspective	perspective	NOUN
fbem-1519	34	4	of	of	ADP
fbem-1519	34	5	preventive	preventive	ADJ
fbem-1519	34	6	function	function	NOUN
fbem-1519	34	7	,	,	PUNCT
fbem-1519	34	8	"	"	PUNCT
fbem-1519	34	9	full	full	ADJ
fbem-1519	34	10	audit	audit	NOUN
fbem-1519	34	11	coverage	coverage	NOUN
fbem-1519	34	12	"	"	PUNCT
fbem-1519	34	13	has	have	AUX
fbem-1519	34	14	not	not	PART
fbem-1519	34	15	been	be	AUX
fbem-1519	34	16	fully	fully	ADV
fbem-1519	34	17	implemented	implement	VERB
fbem-1519	34	18	so	so	ADV
fbem-1519	34	19	far	far	ADV
fbem-1519	34	20	,	,	PUNCT
fbem-1519	34	21	and	and	CCONJ
fbem-1519	34	22	there	there	PRON
fbem-1519	34	23	are	be	VERB
fbem-1519	34	24	still	still	ADV
fbem-1519	34	25	some	some	DET
fbem-1519	34	26	"	"	PUNCT
fbem-1519	34	27	fish	fish	NOUN
fbem-1519	34	28	that	that	PRON
fbem-1519	34	29	slip	slip	VERB
fbem-1519	34	30	through	through	ADP
fbem-1519	34	31	the	the	DET
fbem-1519	34	32	net	net	NOUN
fbem-1519	34	33	"	"	PUNCT
fbem-1519	34	34	,	,	PUNCT
fbem-1519	34	35	but	but	CCONJ
fbem-1519	34	36	the	the	DET
fbem-1519	34	37	audit	audit	NOUN
fbem-1519	34	38	reform	reform	NOUN
fbem-1519	34	39	has	have	AUX
fbem-1519	34	40	improved	improve	VERB
fbem-1519	34	41	the	the	DET
fbem-1519	34	42	deterrence	deterrence	NOUN
fbem-1519	34	43	of	of	ADP
fbem-1519	34	44	local	local	ADJ
fbem-1519	34	45	audit	audit	NOUN
fbem-1519	34	46	institutions	institution	NOUN
fbem-1519	34	47	.	.	PUNCT
fbem-1519	35	1	to	to	PART
fbem-1519	35	2	achieve	achieve	VERB
fbem-1519	35	3	"	"	PUNCT
fbem-1519	35	4	full	full	ADJ
fbem-1519	35	5	coverage	coverage	NOUN
fbem-1519	35	6	"	"	PUNCT
fbem-1519	35	7	of	of	ADP
fbem-1519	35	8	auditing	auditing	NOUN
fbem-1519	35	9	,	,	PUNCT
fbem-1519	35	10	but	but	CCONJ
fbem-1519	35	11	the	the	DET
fbem-1519	35	12	audit	audit	NOUN
fbem-1519	35	13	reform	reform	NOUN
fbem-1519	35	14	has	have	AUX
fbem-1519	35	15	improved	improve	VERB
fbem-1519	35	16	the	the	DET
fbem-1519	35	17	status	status	NOUN
fbem-1519	35	18	and	and	CCONJ
fbem-1519	35	19	deterrence	deterrence	NOUN
fbem-1519	35	20	of	of	ADP
fbem-1519	35	21	local	local	ADJ
fbem-1519	35	22	auditing	auditing	NOUN
fbem-1519	35	23	agencies	agency	NOUN
fbem-1519	35	24	,	,	PUNCT
fbem-1519	35	25	which	which	PRON
fbem-1519	35	26	will	will	AUX
fbem-1519	35	27	help	help	VERB
fbem-1519	35	28	improve	improve	VERB
fbem-1519	35	29	the	the	DET
fbem-1519	35	30	randomness	randomness	NOUN
fbem-1519	35	31	,	,	PUNCT
fbem-1519	35	32	standardization	standardization	NOUN
fbem-1519	35	33	and	and	CCONJ
fbem-1519	35	34	punishment	punishment	NOUN
fbem-1519	35	35	of	of	ADP
fbem-1519	35	36	national	national	ADJ
fbem-1519	35	37	auditing	auditing	NOUN
fbem-1519	35	38	,	,	PUNCT
fbem-1519	35	39	and	and	CCONJ
fbem-1519	35	40	prevent	prevent	VERB
fbem-1519	35	41	and	and	CCONJ
fbem-1519	35	42	restrain	restrain	VERB
fbem-1519	35	43	the	the	DET
fbem-1519	35	44	"	"	PUNCT
fbem-1519	35	45	excessive	excessive	ADJ
fbem-1519	35	46	"	"	PUNCT
fbem-1519	35	47	local	local	ADJ
fbem-1519	35	48	state	state	NOUN
fbem-1519	35	49	-	-	PUNCT
fbem-1519	35	50	owned	own	VERB
fbem-1519	35	51	enterprises	enterprise	NOUN
fbem-1519	35	52	by	by	ADP
fbem-1519	35	53	local	local	ADJ
fbem-1519	35	54	governments	government	NOUN
fbem-1519	35	55	.	.	PUNCT
fbem-1519	36	1	from	from	ADP
fbem-1519	36	2	the	the	DET
fbem-1519	36	3	perspective	perspective	NOUN
fbem-1519	36	4	of	of	ADP
fbem-1519	36	5	revealing	reveal	VERB
fbem-1519	36	6	functions	function	NOUN
fbem-1519	36	7	,	,	PUNCT
fbem-1519	36	8	the	the	DET
fbem-1519	36	9	audit	audit	NOUN
fbem-1519	36	10	reform	reform	NOUN
fbem-1519	36	11	has	have	AUX
fbem-1519	36	12	made	make	VERB
fbem-1519	36	13	it	it	PRON
fbem-1519	36	14	more	more	ADV
fbem-1519	36	15	difficult	difficult	ADJ
fbem-1519	36	16	for	for	SCONJ
fbem-1519	36	17	local	local	ADJ
fbem-1519	36	18	governments	government	NOUN
fbem-1519	36	19	to	to	PART
fbem-1519	36	20	intervene	intervene	VERB
fbem-1519	36	21	in	in	ADP
fbem-1519	36	22	audit	audit	NOUN
fbem-1519	36	23	work	work	NOUN
fbem-1519	36	24	and	and	CCONJ
fbem-1519	36	25	tax	tax	NOUN
fbem-1519	36	26	collection	collection	NOUN
fbem-1519	36	27	and	and	CCONJ
fbem-1519	36	28	management	management	NOUN
fbem-1519	36	29	,	,	PUNCT
fbem-1519	36	30	and	and	CCONJ
fbem-1519	36	31	local	local	ADJ
fbem-1519	36	32	audit	audit	NOUN
fbem-1519	36	33	agencies	agency	NOUN
fbem-1519	36	34	can	can	AUX
fbem-1519	36	35	conduct	conduct	VERB
fbem-1519	36	36	audits	audits	NOUN
fbem-1519	36	37	of	of	ADP
fbem-1519	36	38	tax	tax	NOUN
fbem-1519	36	39	agencies	agency	NOUN
fbem-1519	36	40	and	and	CCONJ
fbem-1519	36	41	local	local	ADJ
fbem-1519	36	42	state	state	NOUN
fbem-1519	36	43	-	-	PUNCT
fbem-1519	36	44	owned	own	VERB
fbem-1519	36	45	enterprises	enterprise	NOUN
fbem-1519	36	46	more	more	ADV
fbem-1519	36	47	independently	independently	ADV
fbem-1519	36	48	,	,	PUNCT
fbem-1519	36	49	in	in	ADP
fbem-1519	36	50	a	a	DET
fbem-1519	36	51	more	more	ADV
fbem-1519	36	52	timely	timely	ADJ
fbem-1519	36	53	and	and	CCONJ
fbem-1519	36	54	objective	objective	ADJ
fbem-1519	36	55	manner	manner	NOUN
fbem-1519	36	56	.	.	PUNCT
fbem-1519	37	1	it	it	PRON
fbem-1519	37	2	can	can	AUX
fbem-1519	37	3	effectively	effectively	ADV
fbem-1519	37	4	expose	expose	VERB
fbem-1519	37	5	the	the	DET
fbem-1519	37	6	problems	problem	NOUN
fbem-1519	37	7	existing	exist	VERB
fbem-1519	37	8	in	in	ADP
fbem-1519	37	9	the	the	DET
fbem-1519	37	10	tax	tax	NOUN
fbem-1519	37	11	burden	burden	NOUN
fbem-1519	37	12	of	of	ADP
fbem-1519	37	13	local	local	ADJ
fbem-1519	37	14	state	state	NOUN
fbem-1519	37	15	-	-	PUNCT
fbem-1519	37	16	owned	own	VERB
fbem-1519	37	17	enterprises	enterprise	NOUN
fbem-1519	37	18	;	;	PUNCT
fbem-1519	37	19	from	from	ADP
fbem-1519	37	20	the	the	DET
fbem-1519	37	21	perspective	perspective	NOUN
fbem-1519	37	22	of	of	ADP
fbem-1519	37	23	defense	defense	NOUN
fbem-1519	37	24	function	function	NOUN
fbem-1519	37	25	,	,	PUNCT
fbem-1519	37	26	the	the	DET
fbem-1519	37	27	audit	audit	NOUN
fbem-1519	37	28	reform	reform	NOUN
fbem-1519	37	29	,	,	PUNCT
fbem-1519	37	30	by	by	ADP
fbem-1519	37	31	coordinating	coordinate	VERB
fbem-1519	37	32	the	the	DET
fbem-1519	37	33	audit	audit	NOUN
fbem-1519	37	34	project	project	NOUN
fbem-1519	37	35	plans	plan	NOUN
fbem-1519	37	36	of	of	ADP
fbem-1519	37	37	the	the	DET
fbem-1519	37	38	whole	whole	ADJ
fbem-1519	37	39	province	province	NOUN
fbem-1519	37	40	(	(	PUNCT
fbem-1519	37	41	autonomous	autonomous	ADJ
fbem-1519	37	42	region	region	NOUN
fbem-1519	37	43	and	and	CCONJ
fbem-1519	37	44	municipality	municipality	NOUN
fbem-1519	37	45	)	)	PUNCT
fbem-1519	37	46	,	,	PUNCT
fbem-1519	37	47	helps	help	VERB
fbem-1519	37	48	to	to	PART
fbem-1519	37	49	make	make	VERB
fbem-1519	37	50	the	the	DET
fbem-1519	37	51	overall	overall	ADJ
fbem-1519	37	52	audit	audit	NOUN
fbem-1519	37	53	layout	layout	NOUN
fbem-1519	37	54	,	,	PUNCT
fbem-1519	37	55	and	and	CCONJ
fbem-1519	37	56	finds	find	VERB
fbem-1519	37	57	and	and	CCONJ
fbem-1519	37	58	summarizes	summarize	VERB
fbem-1519	37	59	common	common	ADJ
fbem-1519	37	60	it	it	PRON
fbem-1519	37	61	also	also	ADV
fbem-1519	37	62	provides	provide	VERB
fbem-1519	37	63	suggestions	suggestion	NOUN
fbem-1519	37	64	on	on	ADP
fbem-1519	37	65	improving	improve	VERB
fbem-1519	37	66	the	the	DET
fbem-1519	37	67	system	system	NOUN
fbem-1519	37	68	,	,	PUNCT
fbem-1519	37	69	standardizing	standardize	VERB
fbem-1519	37	70	management	management	NOUN
fbem-1519	37	71	and	and	CCONJ
fbem-1519	37	72	preventing	prevent	VERB
fbem-1519	37	73	risks	risk	NOUN
fbem-1519	37	74	,	,	PUNCT
fbem-1519	37	75	and	and	CCONJ
fbem-1519	37	76	resisting	resist	VERB
fbem-1519	37	77	various	various	ADJ
fbem-1519	37	78	behaviors	behavior	NOUN
fbem-1519	37	79	that	that	PRON
fbem-1519	37	80	may	may	AUX
fbem-1519	37	81	damage	damage	VERB
fbem-1519	37	82	national	national	ADJ
fbem-1519	37	83	taxation	taxation	NOUN
fbem-1519	37	84	and	and	CCONJ
fbem-1519	37	85	the	the	DET
fbem-1519	37	86	development	development	NOUN
fbem-1519	37	87	of	of	ADP
fbem-1519	37	88	local	local	ADJ
fbem-1519	37	89	state	state	NOUN
fbem-1519	37	90	-	-	PUNCT
fbem-1519	37	91	owned	own	VERB
fbem-1519	37	92	enterprises	enterprise	NOUN
fbem-1519	37	93	.	.	PUNCT
fbem-1519	38	1	2.2	2.2	NUM
fbem-1519	38	2	.	.	PUNCT
fbem-1519	39	1	the	the	DET
fbem-1519	39	2	impact	impact	NOUN
fbem-1519	39	3	mechanism	mechanism	NOUN
fbem-1519	39	4	of	of	ADP
fbem-1519	39	5	audit	audit	NOUN
fbem-1519	39	6	reform	reform	NOUN
fbem-1519	39	7	on	on	ADP
fbem-1519	39	8	the	the	DET
fbem-1519	39	9	tax	tax	NOUN
fbem-1519	39	10	burden	burden	NOUN
fbem-1519	39	11	of	of	ADP
fbem-1519	39	12	local	local	ADJ
fbem-1519	39	13	state	state	NOUN
fbem-1519	39	14	-	-	PUNCT
fbem-1519	39	15	owned	own	VERB
fbem-1519	39	16	enterprises	enterprise	NOUN
fbem-1519	39	17	before	before	ADP
fbem-1519	39	18	the	the	DET
fbem-1519	39	19	implementation	implementation	NOUN
fbem-1519	39	20	of	of	ADP
fbem-1519	39	21	the	the	DET
fbem-1519	39	22	reform	reform	NOUN
fbem-1519	39	23	of	of	ADP
fbem-1519	39	24	the	the	DET
fbem-1519	39	25	management	management	NOUN
fbem-1519	39	26	of	of	ADP
fbem-1519	39	27	personnel	personnel	NOUN
fbem-1519	39	28	,	,	PUNCT
fbem-1519	39	29	property	property	NOUN
fbem-1519	39	30	and	and	CCONJ
fbem-1519	39	31	assets	asset	NOUN
fbem-1519	39	32	of	of	ADP
fbem-1519	39	33	the	the	DET
fbem-1519	39	34	local	local	ADJ
fbem-1519	39	35	audit	audit	NOUN
fbem-1519	39	36	institutions	institution	NOUN
fbem-1519	39	37	below	below	ADP
fbem-1519	39	38	the	the	DET
fbem-1519	39	39	province	province	NOUN
fbem-1519	39	40	,	,	PUNCT
fbem-1519	39	41	the	the	DET
fbem-1519	39	42	local	local	ADJ
fbem-1519	39	43	audit	audit	NOUN
fbem-1519	39	44	institutions	institution	NOUN
fbem-1519	39	45	accepted	accept	VERB
fbem-1519	39	46	the	the	DET
fbem-1519	39	47	"	"	PUNCT
fbem-1519	39	48	dual	dual	ADJ
fbem-1519	39	49	leadership	leadership	NOUN
fbem-1519	39	50	"	"	PUNCT
fbem-1519	39	51	of	of	ADP
fbem-1519	39	52	the	the	DET
fbem-1519	39	53	local	local	ADJ
fbem-1519	39	54	government	government	NOUN
fbem-1519	39	55	and	and	CCONJ
fbem-1519	39	56	the	the	DET
fbem-1519	39	57	higher	high	ADJ
fbem-1519	39	58	-	-	PUNCT
fbem-1519	39	59	level	level	NOUN
fbem-1519	39	60	audit	audit	NOUN
fbem-1519	39	61	institutions	institution	NOUN
fbem-1519	39	62	.	.	PUNCT
fbem-1519	40	1	dominance	dominance	NOUN
fbem-1519	40	2	of	of	ADP
fbem-1519	40	3	audit	audit	NOUN
fbem-1519	40	4	tasks	task	NOUN
fbem-1519	40	5	(	(	PUNCT
fbem-1519	40	6	zheng	zheng	PROPN
fbem-1519	40	7	shiqiao	shiqiao	PROPN
fbem-1519	40	8	,	,	PUNCT
fbem-1519	40	9	2010	2010	NUM
fbem-1519	40	10	)	)	PUNCT
fbem-1519	40	11	.	.	PUNCT
fbem-1519	41	1	audit	audit	NOUN
fbem-1519	41	2	supervision	supervision	NOUN
fbem-1519	41	3	with	with	ADP
fbem-1519	41	4	the	the	DET
fbem-1519	41	5	participation	participation	NOUN
fbem-1519	41	6	of	of	ADP
fbem-1519	41	7	local	local	ADJ
fbem-1519	41	8	governments	government	NOUN
fbem-1519	41	9	loses	lose	VERB
fbem-1519	41	10	its	its	PRON
fbem-1519	41	11	independence	independence	NOUN
fbem-1519	41	12	(	(	PUNCT
fbem-1519	41	13	cao	cao	PROPN
fbem-1519	41	14	xia	xia	PROPN
fbem-1519	41	15	,	,	PUNCT
fbem-1519	41	16	2001	2001	NUM
fbem-1519	41	17	)	)	PUNCT
fbem-1519	41	18	,	,	PUNCT
fbem-1519	41	19	and	and	CCONJ
fbem-1519	41	20	government	government	NOUN
fbem-1519	41	21	intervention	intervention	NOUN
fbem-1519	41	22	has	have	AUX
fbem-1519	41	23	become	become	VERB
fbem-1519	41	24	an	an	DET
fbem-1519	41	25	obstacle	obstacle	NOUN
fbem-1519	41	26	across	across	ADP
fbem-1519	41	27	the	the	DET
fbem-1519	41	28	gap	gap	NOUN
fbem-1519	41	29	between	between	ADP
fbem-1519	41	30	local	local	ADJ
fbem-1519	41	31	audit	audit	NOUN
fbem-1519	41	32	institutions	institution	NOUN
fbem-1519	41	33	and	and	CCONJ
fbem-1519	41	34	local	local	ADJ
fbem-1519	41	35	state	state	NOUN
fbem-1519	41	36	-	-	PUNCT
fbem-1519	41	37	owned	own	VERB
fbem-1519	41	38	enterprises	enterprise	NOUN
fbem-1519	41	39	.	.	PUNCT
fbem-1519	42	1	local	local	ADJ
fbem-1519	42	2	state	state	NOUN
fbem-1519	42	3	-	-	PUNCT
fbem-1519	42	4	owned	own	VERB
fbem-1519	42	5	enterprises	enterprise	NOUN
fbem-1519	42	6	,	,	PUNCT
fbem-1519	42	7	local	local	ADJ
fbem-1519	42	8	auditing	auditing	NOUN
fbem-1519	42	9	agencies	agency	NOUN
fbem-1519	42	10	and	and	CCONJ
fbem-1519	42	11	taxation	taxation	NOUN
fbem-1519	42	12	agencies	agency	NOUN
fbem-1519	42	13	are	be	AUX
fbem-1519	42	14	the	the	DET
fbem-1519	42	15	main	main	ADJ
fbem-1519	42	16	targets	target	NOUN
fbem-1519	42	17	of	of	ADP
fbem-1519	42	18	local	local	ADJ
fbem-1519	42	19	government	government	NOUN
fbem-1519	42	20	intervention	intervention	NOUN
fbem-1519	42	21	.	.	PUNCT
fbem-1519	43	1	there	there	PRON
fbem-1519	43	2	are	be	VERB
fbem-1519	43	3	two	two	NUM
fbem-1519	43	4	different	different	ADJ
fbem-1519	43	5	views	view	NOUN
fbem-1519	43	6	in	in	ADP
fbem-1519	43	7	academic	academic	ADJ
fbem-1519	43	8	circles	circle	NOUN
fbem-1519	43	9	on	on	ADP
fbem-1519	43	10	the	the	DET
fbem-1519	43	11	impact	impact	NOUN
fbem-1519	43	12	of	of	ADP
fbem-1519	43	13	government	government	NOUN
fbem-1519	43	14	intervention	intervention	NOUN
fbem-1519	43	15	on	on	ADP
fbem-1519	43	16	the	the	DET
fbem-1519	43	17	tax	tax	NOUN
fbem-1519	43	18	burden	burden	NOUN
fbem-1519	43	19	of	of	ADP
fbem-1519	43	20	local	local	ADJ
fbem-1519	43	21	soes	soe	NOUN
fbem-1519	43	22	.	.	PUNCT
fbem-1519	44	1	scholars	scholar	NOUN
fbem-1519	44	2	who	who	PRON
fbem-1519	44	3	hold	hold	VERB
fbem-1519	44	4	the	the	DET
fbem-1519	44	5	view	view	NOUN
fbem-1519	44	6	of	of	ADP
fbem-1519	44	7	“	"	PUNCT
fbem-1519	44	8	excessive	excessive	ADJ
fbem-1519	44	9	plunder	plunder	NOUN
fbem-1519	44	10	”	"	PUNCT
fbem-1519	44	11	believe	believe	VERB
fbem-1519	44	12	that	that	SCONJ
fbem-1519	44	13	when	when	SCONJ
fbem-1519	44	14	local	local	ADJ
fbem-1519	44	15	financial	financial	ADJ
fbem-1519	44	16	pressure	pressure	NOUN
fbem-1519	44	17	intensifies	intensifie	NOUN
fbem-1519	44	18	,	,	PUNCT
fbem-1519	44	19	local	local	ADJ
fbem-1519	44	20	governments	government	NOUN
fbem-1519	44	21	will	will	AUX
fbem-1519	44	22	increase	increase	VERB
fbem-1519	44	23	the	the	DET
fbem-1519	44	24	tax	tax	NOUN
fbem-1519	44	25	burden	burden	NOUN
fbem-1519	44	26	of	of	ADP
fbem-1519	44	27	enterprises	enterprise	NOUN
fbem-1519	44	28	by	by	ADP
fbem-1519	44	29	strengthening	strengthen	VERB
fbem-1519	44	30	tax	tax	NOUN
fbem-1519	44	31	collection	collection	NOUN
fbem-1519	44	32	and	and	CCONJ
fbem-1519	44	33	management	management	NOUN
fbem-1519	44	34	(	(	PUNCT
fbem-1519	44	35	li	li	PROPN
fbem-1519	44	36	wen	wen	PROPN
fbem-1519	44	37	,	,	PUNCT
fbem-1519	44	38	2020	2020	NUM
fbem-1519	44	39	)	)	PUNCT
fbem-1519	44	40	.	.	PUNCT
fbem-1519	45	1	from	from	ADP
fbem-1519	45	2	the	the	DET
fbem-1519	45	3	perspective	perspective	NOUN
fbem-1519	45	4	of	of	ADP
fbem-1519	45	5	ownership	ownership	NOUN
fbem-1519	45	6	classification	classification	NOUN
fbem-1519	45	7	,	,	PUNCT
fbem-1519	45	8	state	state	NOUN
fbem-1519	45	9	-	-	PUNCT
fbem-1519	45	10	owned	own	VERB
fbem-1519	45	11	enterprises	enterprise	NOUN
fbem-1519	45	12	are	be	AUX
fbem-1519	45	13	local	local	ADJ
fbem-1519	45	14	governments	government	NOUN
fbem-1519	45	15	.	.	PUNCT
fbem-1519	46	1	the	the	DET
fbem-1519	46	2	objects	object	NOUN
fbem-1519	46	3	that	that	PRON
fbem-1519	46	4	are	be	AUX
fbem-1519	46	5	easier	easy	ADJ
fbem-1519	46	6	to	to	PART
fbem-1519	46	7	sacrifice	sacrifice	VERB
fbem-1519	46	8	in	in	ADP
fbem-1519	46	9	tax	tax	NOUN
fbem-1519	46	10	competition	competition	NOUN
fbem-1519	46	11	,	,	PUNCT
fbem-1519	46	12	their	their	PRON
fbem-1519	46	13	own	own	ADJ
fbem-1519	46	14	social	social	ADJ
fbem-1519	46	15	responsibilities	responsibility	NOUN
fbem-1519	46	16	determine	determine	VERB
fbem-1519	46	17	that	that	SCONJ
fbem-1519	46	18	local	local	ADJ
fbem-1519	46	19	governments	government	NOUN
fbem-1519	46	20	are	be	AUX
fbem-1519	46	21	more	more	ADV
fbem-1519	46	22	inclined	inclined	ADJ
fbem-1519	46	23	to	to	PART
fbem-1519	46	24	tap	tap	VERB
fbem-1519	46	25	tax	tax	NOUN
fbem-1519	46	26	sources	source	NOUN
fbem-1519	46	27	to	to	PART
fbem-1519	46	28	make	make	VERB
fbem-1519	46	29	up	up	ADP
fbem-1519	46	30	for	for	ADP
fbem-1519	46	31	fiscal	fiscal	ADJ
fbem-1519	46	32	gaps	gap	NOUN
fbem-1519	46	33	(	(	PUNCT
fbem-1519	46	34	zhan	zhan	PROPN
fbem-1519	46	35	xinyu	xinyu	PROPN
fbem-1519	46	36	,	,	PUNCT
fbem-1519	46	37	2020	2020	NUM
fbem-1519	46	38	)	)	PUNCT
fbem-1519	46	39	,	,	PUNCT
fbem-1519	46	40	while	while	SCONJ
fbem-1519	46	41	local	local	ADJ
fbem-1519	46	42	state	state	NOUN
fbem-1519	46	43	-	-	PUNCT
fbem-1519	46	44	owned	own	VERB
fbem-1519	46	45	enterprises	enterprise	NOUN
fbem-1519	46	46	are	be	AUX
fbem-1519	46	47	more	more	ADV
fbem-1519	46	48	affected	affect	VERB
fbem-1519	46	49	by	by	ADP
fbem-1519	46	50	local	local	ADJ
fbem-1519	46	51	governments	government	NOUN
fbem-1519	46	52	than	than	ADP
fbem-1519	46	53	central	central	ADJ
fbem-1519	46	54	enterprises	enterprise	NOUN
fbem-1519	46	55	.	.	PUNCT
fbem-1519	47	1	its	its	PRON
fbem-1519	47	2	tax	tax	NOUN
fbem-1519	47	3	burden	burden	NOUN
fbem-1519	47	4	is	be	AUX
fbem-1519	47	5	greatly	greatly	ADV
fbem-1519	47	6	influenced	influence	VERB
fbem-1519	47	7	by	by	ADP
fbem-1519	47	8	local	local	ADJ
fbem-1519	47	9	governments	government	NOUN
fbem-1519	47	10	.	.	PUNCT
fbem-1519	48	1	when	when	SCONJ
fbem-1519	48	2	local	local	ADJ
fbem-1519	48	3	finances	finance	NOUN
fbem-1519	48	4	are	be	AUX
fbem-1519	48	5	tight	tight	ADJ
fbem-1519	48	6	,	,	PUNCT
fbem-1519	48	7	they	they	PRON
fbem-1519	48	8	tend	tend	VERB
fbem-1519	48	9	to	to	PART
fbem-1519	48	10	levy	levy	VERB
fbem-1519	48	11	more	more	ADJ
fbem-1519	48	12	taxes	taxis	NOUN
fbem-1519	48	13	to	to	PART
fbem-1519	48	14	transfer	transfer	VERB
fbem-1519	48	15	the	the	DET
fbem-1519	48	16	financial	financial	ADJ
fbem-1519	48	17	pressure	pressure	NOUN
fbem-1519	48	18	to	to	ADP
fbem-1519	48	19	local	local	ADJ
fbem-1519	48	20	state	state	NOUN
fbem-1519	48	21	-	-	PUNCT
fbem-1519	48	22	owned	own	VERB
fbem-1519	48	23	enterprises	enterprise	NOUN
fbem-1519	48	24	(	(	PUNCT
fbem-1519	48	25	yan	yan	PROPN
fbem-1519	48	26	jinmei	jinmei	PROPN
fbem-1519	48	27	,	,	PUNCT
fbem-1519	48	28	2021	2021	NUM
fbem-1519	48	29	)	)	PUNCT
fbem-1519	48	30	.	.	PUNCT
fbem-1519	49	1	when	when	SCONJ
fbem-1519	49	2	local	local	ADJ
fbem-1519	49	3	governments	government	NOUN
fbem-1519	49	4	directly	directly	ADV
fbem-1519	49	5	lead	lead	VERB
fbem-1519	49	6	the	the	DET
fbem-1519	49	7	local	local	ADJ
fbem-1519	49	8	tax	tax	NOUN
fbem-1519	49	9	authorities	authority	NOUN
fbem-1519	49	10	to	to	PART
fbem-1519	49	11	collect	collect	VERB
fbem-1519	49	12	more	more	ADJ
fbem-1519	49	13	taxes	taxis	NOUN
fbem-1519	49	14	,	,	PUNCT
fbem-1519	49	15	they	they	PRON
fbem-1519	49	16	also	also	ADV
fbem-1519	49	17	interfere	interfere	VERB
fbem-1519	49	18	with	with	ADP
fbem-1519	49	19	the	the	DET
fbem-1519	49	20	auditing	auditing	NOUN
fbem-1519	49	21	and	and	CCONJ
fbem-1519	49	22	supervision	supervision	NOUN
fbem-1519	49	23	of	of	ADP
fbem-1519	49	24	the	the	DET
fbem-1519	49	25	tax	tax	NOUN
fbem-1519	49	26	authorities	authority	NOUN
fbem-1519	49	27	and	and	CCONJ
fbem-1519	49	28	local	local	ADJ
fbem-1519	49	29	state	state	NOUN
fbem-1519	49	30	-	-	PUNCT
fbem-1519	49	31	owned	own	VERB
fbem-1519	49	32	enterprises	enterprise	NOUN
fbem-1519	49	33	'	'	PART
fbem-1519	49	34	reasonable	reasonable	ADJ
fbem-1519	49	35	taxation	taxation	NOUN
fbem-1519	49	36	.	.	PUNCT
fbem-1519	50	1	on	on	ADP
fbem-1519	50	2	the	the	DET
fbem-1519	50	3	contrary	contrary	NOUN
fbem-1519	50	4	,	,	PUNCT
fbem-1519	50	5	scholars	scholar	NOUN
fbem-1519	50	6	who	who	PRON
fbem-1519	50	7	hold	hold	VERB
fbem-1519	50	8	“	"	PUNCT
fbem-1519	50	9	excessive	excessive	ADJ
fbem-1519	50	10	favoritism	favoritism	NOUN
fbem-1519	50	11	”	"	PUNCT
fbem-1519	50	12	believe	believe	VERB
fbem-1519	50	13	that	that	SCONJ
fbem-1519	50	14	local	local	ADJ
fbem-1519	50	15	state	state	NOUN
fbem-1519	50	16	-	-	PUNCT
fbem-1519	50	17	owned	own	VERB
fbem-1519	50	18	enterprises	enterprise	NOUN
fbem-1519	50	19	may	may	AUX
fbem-1519	50	20	also	also	ADV
fbem-1519	50	21	have	have	VERB
fbem-1519	50	22	problems	problem	NOUN
fbem-1519	50	23	of	of	ADP
fbem-1519	50	24	excessive	excessive	ADJ
fbem-1519	50	25	tax	tax	NOUN
fbem-1519	50	26	avoidance	avoidance	NOUN
fbem-1519	50	27	(	(	PUNCT
fbem-1519	50	28	liu	liu	PROPN
fbem-1519	50	29	jun	jun	PROPN
fbem-1519	50	30	and	and	CCONJ
fbem-1519	50	31	liu	liu	PROPN
fbem-1519	50	32	feng	feng	PROPN
fbem-1519	50	33	,	,	PUNCT
fbem-1519	50	34	2014	2014	NUM
fbem-1519	50	35	)	)	PUNCT
fbem-1519	50	36	.	.	PUNCT
fbem-1519	51	1	on	on	ADP
fbem-1519	51	2	the	the	DET
fbem-1519	51	3	one	one	NUM
fbem-1519	51	4	hand	hand	NOUN
fbem-1519	51	5	,	,	PUNCT
fbem-1519	51	6	political	political	ADJ
fbem-1519	51	7	identity	identity	NOUN
fbem-1519	51	8	can	can	AUX
fbem-1519	51	9	win	win	VERB
fbem-1519	51	10	more	more	ADJ
fbem-1519	51	11	tax	tax	NOUN
fbem-1519	51	12	incentives	incentive	NOUN
fbem-1519	51	13	for	for	ADP
fbem-1519	51	14	enterprises	enterprise	NOUN
fbem-1519	51	15	,	,	PUNCT
fbem-1519	51	16	and	and	CCONJ
fbem-1519	51	17	it	it	PRON
fbem-1519	51	18	also	also	ADV
fbem-1519	51	19	increases	increase	VERB
fbem-1519	51	20	the	the	DET
fbem-1519	51	21	channels	channel	NOUN
fbem-1519	51	22	for	for	ADP
fbem-1519	51	23	enterprises	enterprise	NOUN
fbem-1519	51	24	to	to	PART
fbem-1519	51	25	legally	legally	ADV
fbem-1519	51	26	influence	influence	VERB
fbem-1519	51	27	government	government	NOUN
fbem-1519	51	28	decision	decision	NOUN
fbem-1519	51	29	-	-	PUNCT
fbem-1519	51	30	making	making	NOUN
fbem-1519	51	31	and	and	CCONJ
fbem-1519	51	32	lobby	lobby	VERB
fbem-1519	51	33	the	the	DET
fbem-1519	51	34	government	government	NOUN
fbem-1519	51	35	.	.	PUNCT
fbem-1519	52	1	when	when	SCONJ
fbem-1519	52	2	faced	face	VERB
fbem-1519	52	3	with	with	ADP
fbem-1519	52	4	an	an	DET
fbem-1519	52	5	audit	audit	NOUN
fbem-1519	52	6	by	by	ADP
fbem-1519	52	7	the	the	DET
fbem-1519	52	8	tax	tax	NOUN
fbem-1519	52	9	collection	collection	NOUN
fbem-1519	52	10	and	and	CCONJ
fbem-1519	52	11	management	management	NOUN
fbem-1519	52	12	department	department	NOUN
fbem-1519	52	13	,	,	PUNCT
fbem-1519	52	14	enterprises	enterprise	NOUN
fbem-1519	52	15	can	can	AUX
fbem-1519	52	16	make	make	VERB
fbem-1519	52	17	full	full	ADJ
fbem-1519	52	18	use	use	NOUN
fbem-1519	52	19	of	of	ADP
fbem-1519	52	20	their	their	PRON
fbem-1519	52	21	political	political	ADJ
fbem-1519	52	22	status	status	NOUN
fbem-1519	52	23	to	to	PART
fbem-1519	52	24	lobby	lobby	VERB
fbem-1519	52	25	the	the	DET
fbem-1519	52	26	government	government	NOUN
fbem-1519	52	27	,	,	PUNCT
fbem-1519	52	28	which	which	PRON
fbem-1519	52	29	in	in	ADP
fbem-1519	52	30	turn	turn	NOUN
fbem-1519	52	31	affects	affect	VERB
fbem-1519	52	32	the	the	DET
fbem-1519	52	33	effectiveness	effectiveness	NOUN
fbem-1519	52	34	and	and	CCONJ
fbem-1519	52	35	independence	independence	NOUN
fbem-1519	52	36	of	of	ADP
fbem-1519	52	37	tax	tax	NOUN
fbem-1519	52	38	audits	audits	NOUN
fbem-1519	52	39	and	and	CCONJ
fbem-1519	52	40	reduces	reduce	VERB
fbem-1519	52	41	the	the	DET
fbem-1519	52	42	cost	cost	NOUN
fbem-1519	52	43	of	of	ADP
fbem-1519	52	44	tax	tax	NOUN
fbem-1519	52	45	evasion	evasion	NOUN
fbem-1519	52	46	(	(	PUNCT
fbem-1519	52	47	tian	tian	ADJ
fbem-1519	52	48	binbin	binbin	NOUN
fbem-1519	52	49	,	,	PUNCT
fbem-1519	52	50	2918	2918	NUM
fbem-1519	52	51	)	)	PUNCT
fbem-1519	52	52	.	.	PUNCT
fbem-1519	53	1	local	local	ADJ
fbem-1519	53	2	auditing	auditing	NOUN
fbem-1519	53	3	agencies	agency	NOUN
fbem-1519	53	4	originally	originally	ADV
fbem-1519	53	5	supervise	supervise	VERB
fbem-1519	53	6	the	the	DET
fbem-1519	53	7	tax	tax	NOUN
fbem-1519	53	8	collection	collection	NOUN
fbem-1519	53	9	behaviors	behavior	NOUN
fbem-1519	53	10	of	of	ADP
fbem-1519	53	11	local	local	ADJ
fbem-1519	53	12	tax	tax	NOUN
fbem-1519	53	13	agencies	agency	NOUN
fbem-1519	53	14	and	and	CCONJ
fbem-1519	53	15	state	state	NOUN
fbem-1519	53	16	-	-	PUNCT
fbem-1519	53	17	owned	own	VERB
fbem-1519	53	18	enterprises	enterprise	NOUN
fbem-1519	53	19	as	as	ADP
fbem-1519	53	20	independent	independent	ADJ
fbem-1519	53	21	third	third	ADJ
fbem-1519	53	22	parties	party	NOUN
fbem-1519	53	23	,	,	PUNCT
fbem-1519	53	24	but	but	CCONJ
fbem-1519	53	25	in	in	ADP
fbem-1519	53	26	tax	tax	NOUN
fbem-1519	53	27	practice	practice	NOUN
fbem-1519	53	28	they	they	PRON
fbem-1519	53	29	may	may	AUX
fbem-1519	53	30	be	be	AUX
fbem-1519	53	31	subject	subject	ADJ
fbem-1519	53	32	to	to	ADP
fbem-1519	53	33	administrative	administrative	ADJ
fbem-1519	53	34	intervention	intervention	NOUN
fbem-1519	53	35	by	by	ADP
fbem-1519	53	36	local	local	ADJ
fbem-1519	53	37	governments	government	NOUN
fbem-1519	53	38	.	.	PUNCT
fbem-1519	54	1	under	under	ADP
fbem-1519	54	2	the	the	DET
fbem-1519	54	3	leadership	leadership	NOUN
fbem-1519	54	4	of	of	ADP
fbem-1519	54	5	local	local	ADJ
fbem-1519	54	6	governments	government	NOUN
fbem-1519	54	7	,	,	PUNCT
fbem-1519	54	8	it	it	PRON
fbem-1519	54	9	is	be	AUX
fbem-1519	54	10	difficult	difficult	ADJ
fbem-1519	54	11	for	for	SCONJ
fbem-1519	54	12	audit	audit	NOUN
fbem-1519	54	13	institutions	institution	NOUN
fbem-1519	54	14	to	to	PART
fbem-1519	54	15	effectively	effectively	ADV
fbem-1519	54	16	perform	perform	VERB
fbem-1519	54	17	tax	tax	NOUN
fbem-1519	54	18	audit	audit	NOUN
fbem-1519	54	19	work	work	NOUN
fbem-1519	54	20	(	(	PUNCT
fbem-1519	54	21	wang	wang	PROPN
fbem-1519	54	22	chenglong	chenglong	PROPN
fbem-1519	54	23	,	,	PUNCT
fbem-1519	54	24	2018	2018	NUM
fbem-1519	54	25	)	)	PUNCT
fbem-1519	54	26	.	.	PUNCT
fbem-1519	55	1	3	3	X
fbem-1519	55	2	.	.	X
fbem-1519	55	3	revelation	revelation	NOUN
fbem-1519	55	4	based	base	VERB
fbem-1519	55	5	on	on	ADP
fbem-1519	55	6	the	the	DET
fbem-1519	55	7	above	above	ADJ
fbem-1519	55	8	conclusions	conclusion	NOUN
fbem-1519	55	9	,	,	PUNCT
fbem-1519	55	10	this	this	DET
fbem-1519	55	11	paper	paper	NOUN
fbem-1519	55	12	puts	put	VERB
fbem-1519	55	13	forward	forward	ADV
fbem-1519	55	14	the	the	DET
fbem-1519	55	15	following	follow	VERB
fbem-1519	55	16	policy	policy	NOUN
fbem-1519	55	17	recommendations	recommendation	NOUN
fbem-1519	55	18	:	:	PUNCT
fbem-1519	55	19	(	(	PUNCT
fbem-1519	55	20	1	1	X
fbem-1519	55	21	)	)	PUNCT
fbem-1519	55	22	the	the	DET
fbem-1519	55	23	audit	audit	NOUN
fbem-1519	55	24	reform	reform	NOUN
fbem-1519	55	25	has	have	VERB
fbem-1519	55	26	a	a	DET
fbem-1519	55	27	significant	significant	ADJ
fbem-1519	55	28	impact	impact	NOUN
fbem-1519	55	29	on	on	ADP
fbem-1519	55	30	the	the	DET
fbem-1519	55	31	tax	tax	NOUN
fbem-1519	55	32	governance	governance	NOUN
fbem-1519	55	33	of	of	ADP
fbem-1519	55	34	state	state	NOUN
fbem-1519	55	35	-	-	PUNCT
fbem-1519	55	36	owned	own	VERB
fbem-1519	55	37	enterprises	enterprise	NOUN
fbem-1519	55	38	.	.	PUNCT
fbem-1519	56	1	the	the	DET
fbem-1519	56	2	state	state	NOUN
fbem-1519	56	3	should	should	AUX
fbem-1519	56	4	jump	jump	VERB
fbem-1519	56	5	out	out	ADP
fbem-1519	56	6	of	of	ADP
fbem-1519	56	7	the	the	DET
fbem-1519	56	8	constraints	constraint	NOUN
fbem-1519	56	9	of	of	ADP
fbem-1519	56	10	the	the	DET
fbem-1519	56	11	fiscal	fiscal	ADJ
fbem-1519	56	12	and	and	CCONJ
fbem-1519	56	13	taxation	taxation	NOUN
fbem-1519	56	14	system	system	NOUN
fbem-1519	56	15	when	when	SCONJ
fbem-1519	56	16	conducting	conduct	VERB
fbem-1519	56	17	tax	tax	NOUN
fbem-1519	56	18	governance	governance	NOUN
fbem-1519	56	19	,	,	PUNCT
fbem-1519	56	20	and	and	CCONJ
fbem-1519	56	21	emphasize	emphasize	VERB
fbem-1519	56	22	the	the	DET
fbem-1519	56	23	importance	importance	NOUN
fbem-1519	56	24	of	of	ADP
fbem-1519	56	25	auditing	audit	VERB
fbem-1519	56	26	in	in	ADP
fbem-1519	56	27	tax	tax	NOUN
fbem-1519	56	28	governance	governance	NOUN
fbem-1519	56	29	from	from	ADP
fbem-1519	56	30	the	the	DET
fbem-1519	56	31	perspective	perspective	NOUN
fbem-1519	56	32	of	of	ADP
fbem-1519	56	33	the	the	DET
fbem-1519	56	34	country	country	NOUN
fbem-1519	56	35	as	as	ADP
fbem-1519	56	36	a	a	DET
fbem-1519	56	37	whole	whole	NOUN
fbem-1519	56	38	;	;	PUNCT
fbem-1519	56	39	(	(	PUNCT
fbem-1519	56	40	2	2	X
fbem-1519	56	41	)	)	PUNCT
fbem-1519	56	42	improving	improve	VERB
fbem-1519	56	43	the	the	DET
fbem-1519	56	44	independence	independence	NOUN
fbem-1519	56	45	of	of	ADP
fbem-1519	56	46	audit	audit	NOUN
fbem-1519	56	47	institutions	institution	NOUN
fbem-1519	56	48	is	be	AUX
fbem-1519	56	49	an	an	DET
fbem-1519	56	50	important	important	ADJ
fbem-1519	56	51	means	mean	NOUN
fbem-1519	56	52	to	to	PART
fbem-1519	56	53	reduce	reduce	VERB
fbem-1519	56	54	government	government	NOUN
fbem-1519	56	55	interference	interference	NOUN
fbem-1519	56	56	.	.	PUNCT
fbem-1519	57	1	in	in	ADP
fbem-1519	57	2	the	the	DET
fbem-1519	57	3	current	current	ADJ
fbem-1519	57	4	situation	situation	NOUN
fbem-1519	57	5	where	where	SCONJ
fbem-1519	57	6	it	it	PRON
fbem-1519	57	7	is	be	AUX
fbem-1519	57	8	difficult	difficult	ADJ
fbem-1519	57	9	to	to	PART
fbem-1519	57	10	change	change	VERB
fbem-1519	57	11	the	the	DET
fbem-1519	57	12	administrative	administrative	ADJ
fbem-1519	57	13	audit	audit	NOUN
fbem-1519	57	14	model	model	NOUN
fbem-1519	57	15	,	,	PUNCT
fbem-1519	57	16	it	it	PRON
fbem-1519	57	17	is	be	AUX
fbem-1519	57	18	necessary	necessary	ADJ
fbem-1519	57	19	to	to	PART
fbem-1519	57	20	speed	speed	VERB
fbem-1519	57	21	up	up	ADP
fbem-1519	57	22	the	the	DET
fbem-1519	57	23	reform	reform	NOUN
fbem-1519	57	24	of	of	ADP
fbem-1519	57	25	the	the	DET
fbem-1519	57	26	management	management	NOUN
fbem-1519	57	27	of	of	ADP
fbem-1519	57	28	personnel	personnel	NOUN
fbem-1519	57	29	,	,	PUNCT
fbem-1519	57	30	property	property	NOUN
fbem-1519	57	31	and	and	CCONJ
fbem-1519	57	32	materials	material	NOUN
fbem-1519	57	33	in	in	ADP
fbem-1519	57	34	audit	audit	NOUN
fbem-1519	57	35	institutions	institution	NOUN
fbem-1519	57	36	below	below	ADP
fbem-1519	57	37	the	the	DET
fbem-1519	57	38	provincial	provincial	ADJ
fbem-1519	57	39	level	level	NOUN
fbem-1519	57	40	to	to	PART
fbem-1519	57	41	ensure	ensure	VERB
fbem-1519	57	42	that	that	SCONJ
fbem-1519	57	43	the	the	DET
fbem-1519	57	44	organization	organization	NOUN
fbem-1519	57	45	,	,	PUNCT
fbem-1519	57	46	personnel	personnel	NOUN
fbem-1519	57	47	and	and	CCONJ
fbem-1519	57	48	quality	quality	NOUN
fbem-1519	57	49	of	of	ADP
fbem-1519	57	50	local	local	ADJ
fbem-1519	57	51	audit	audit	NOUN
fbem-1519	57	52	institutions	institution	NOUN
fbem-1519	57	53	are	be	AUX
fbem-1519	57	54	guaranteed	guarantee	VERB
fbem-1519	57	55	.	.	PUNCT
fbem-1519	58	1	the	the	DET
fbem-1519	58	2	independence	independence	NOUN
fbem-1519	58	3	of	of	ADP
fbem-1519	58	4	funds	fund	NOUN
fbem-1519	58	5	,	,	PUNCT
fbem-1519	58	6	improve	improve	VERB
fbem-1519	58	7	the	the	DET
fbem-1519	58	8	audit	audit	NOUN
fbem-1519	58	9	and	and	CCONJ
fbem-1519	58	10	supervision	supervision	NOUN
fbem-1519	58	11	efficiency	efficiency	NOUN
fbem-1519	58	12	of	of	ADP
fbem-1519	58	13	state	state	NOUN
fbem-1519	58	14	-	-	PUNCT
fbem-1519	58	15	owned	own	VERB
fbem-1519	58	16	enterprises	enterprise	NOUN
fbem-1519	58	17	,	,	PUNCT
fbem-1519	58	18	and	and	CCONJ
fbem-1519	58	19	reduce	reduce	VERB
fbem-1519	58	20	the	the	DET
fbem-1519	58	21	tax	tax	NOUN
fbem-1519	58	22	burden	burden	NOUN
fbem-1519	58	23	of	of	ADP
fbem-1519	58	24	state	state	NOUN
fbem-1519	58	25	-	-	PUNCT
fbem-1519	58	26	owned	own	VERB
fbem-1519	58	27	enterprises	enterprise	NOUN
fbem-1519	58	28	.	.	PUNCT
fbem-1519	59	1	acknowledgment	acknowledgment	NOUN
fbem-1519	59	2	this	this	DET
fbem-1519	59	3	work	work	NOUN
fbem-1519	59	4	was	be	AUX
fbem-1519	59	5	supported	support	VERB
fbem-1519	59	6	in	in	ADP
fbem-1519	59	7	part	part	NOUN
fbem-1519	59	8	by	by	ADP
fbem-1519	59	9	a	a	DET
fbem-1519	59	10	grant	grant	NOUN
fbem-1519	59	11	from	from	ADP
fbem-1519	59	12	acyc2021022	acyc2021022	PROPN
fbem-1519	59	13	references	reference	NOUN
fbem-1519	59	14	[	[	X
fbem-1519	59	15	1	1	NUM
fbem-1519	59	16	]	]	X
fbem-1519	59	17	chow，t.，b	chow，t.，b	NOUN
fbem-1519	59	18	.	.	PUNCT
fbem-1519	60	1	ke，h	ke，h	PROPN
fbem-1519	60	2	.	.	PUNCT
fbem-1519	61	1	yuan，and	yuan，and	PROPN
fbem-1519	62	1	y.	y.	PROPN
fbem-1519	62	2	zhang	zhang	PROPN
fbem-1519	62	3	.	.	PUNCT
fbem-1519	63	1	what	what	PRON
fbem-1519	63	2	types	type	NOUN
fbem-1519	63	3	of	of	ADP
fbem-1519	63	4	publicly	publicly	ADV
fbem-1519	63	5	listed	list	VERB
fbem-1519	63	6	firms	firm	NOUN
fbem-1519	63	7	evade	evade	VERB
fbem-1519	63	8	taxes	taxis	NOUN
fbem-1519	63	9	?	?	PUNCT
fbem-1519	64	1	evidence	evidence	NOUN
fbem-1519	64	2	from	from	ADP
fbem-1519	64	3	china	china	PROPN
fbem-1519	64	4	.	.	PUNCT
fbem-1519	65	1	available	available	ADJ
fbem-1519	65	2	at	at	ADP
fbem-1519	65	3	ssrn	ssrn	PROPN
fbem-1519	65	4	:	:	PUNCT
fbem-1519	65	5	https://ssrn.com/abstract=3160421	https://ssrn.com/abstract=3160421	NOUN
fbem-1519	65	6	.	.	NOUN
fbem-1519	65	7	2018	2018	NUM
fbem-1519	65	8	.	.	PUNCT
fbem-1519	66	1	[	[	X
fbem-1519	66	2	2	2	NUM
fbem-1519	66	3	]	]	X
fbem-1519	66	4	wu	wu	PROPN
fbem-1519	66	5	liansheng	liansheng	PROPN
fbem-1519	66	6	,	,	PUNCT
fbem-1519	66	7	state	state	NOUN
fbem-1519	66	8	-	-	PUNCT
fbem-1519	66	9	owned	own	VERB
fbem-1519	66	10	equity	equity	NOUN
fbem-1519	66	11	,	,	PUNCT
fbem-1519	66	12	tax	tax	NOUN
fbem-1519	66	13	incentives	incentive	NOUN
fbem-1519	66	14	and	and	CCONJ
fbem-1519	66	15	corporate	corporate	ADJ
fbem-1519	66	16	tax	tax	NOUN
fbem-1519	66	17	burden	burden	NOUN
fbem-1519	66	18	[	[	X
fbem-1519	66	19	j	j	X
fbem-1519	66	20	]	]	X
fbem-1519	66	21	.	.	PUNCT
fbem-1519	67	1	economic	economic	ADJ
fbem-1519	67	2	research	research	NOUN
fbem-1519	67	3	,	,	PUNCT
fbem-1519	67	4	2009	2009	NUM
fbem-1519	67	5	,	,	PUNCT
fbem-1519	67	6	44(10	44(10	NUM
fbem-1519	67	7	):	):	PUNCT
fbem-1519	67	8	109	109	NUM
fbem-1519	67	9	-	-	SYM
fbem-1519	67	10	120	120	NUM
fbem-1519	67	11	.	.	PUNCT
fbem-1519	68	1	[	[	X
fbem-1519	68	2	3	3	X
fbem-1519	68	3	]	]	X
fbem-1519	68	4	zheng	zheng	PROPN
fbem-1519	68	5	hongxia	hongxia	PROPN
fbem-1519	68	6	,	,	PUNCT
fbem-1519	68	7	han	han	PROPN
fbem-1519	68	8	meifang	meifang	PROPN
fbem-1519	68	9	.	.	PUNCT
fbem-1519	68	10	research	research	NOUN
fbem-1519	68	11	on	on	ADP
fbem-1519	68	12	the	the	DET
fbem-1519	68	13	tax	tax	NOUN
fbem-1519	68	14	planning	planning	NOUN
fbem-1519	68	15	behavior	behavior	NOUN
fbem-1519	68	16	of	of	ADP
fbem-1519	68	17	listed	list	VERB
fbem-1519	68	18	companies	company	NOUN
fbem-1519	68	19	based	base	VERB
fbem-1519	68	20	on	on	ADP
fbem-1519	68	21	different	different	ADJ
fbem-1519	68	22	ownership	ownership	NOUN
fbem-1519	68	23	structures	structure	NOUN
fbem-1519	68	24	:	:	PUNCT
fbem-1519	68	25	empirical	empirical	ADJ
fbem-1519	68	26	evidence	evidence	NOUN
fbem-1519	68	27	from	from	ADP
fbem-1519	68	28	chinese	chinese	ADJ
fbem-1519	68	29	state	state	NOUN
fbem-1519	68	30	-	-	PUNCT
fbem-1519	68	31	owned	own	VERB
fbem-1519	68	32	listed	list	VERB
fbem-1519	68	33	companies	company	NOUN
fbem-1519	68	34	and	and	CCONJ
fbem-1519	68	35	private	private	ADJ
fbem-1519	68	36	listed	list	VERB
fbem-1519	68	37	companies	company	NOUN
fbem-1519	69	1	[	[	X
fbem-1519	69	2	j	j	X
fbem-1519	69	3	]	]	X
fbem-1519	69	4	.	.	PUNCT
fbem-1519	70	1	china	china	PROPN
fbem-1519	70	2	soft	soft	ADJ
fbem-1519	70	3	science	science	NOUN
fbem-1519	70	4	,	,	PUNCT
fbem-1519	70	5	2008(09):122	2008(09):122	PROPN
fbem-1519	70	6	-	-	SYM
fbem-1519	70	7	131	131	NUM
fbem-1519	70	8	.	.	PUNCT
fbem-1519	71	1	[	[	X
fbem-1519	71	2	4	4	X
fbem-1519	71	3	]	]	X
fbem-1519	71	4	zheng	zheng	PROPN
fbem-1519	71	5	shiqiao	shiqiao	PROPN
fbem-1519	71	6	,	,	PUNCT
fbem-1519	71	7	he	he	PRON
fbem-1519	71	8	xiuxing	xiuxe	VERB
fbem-1519	71	9	,	,	PUNCT
fbem-1519	71	10	xu	xu	PROPN
fbem-1519	71	11	li	li	PROPN
fbem-1519	71	12	.	.	PROPN
fbem-1519	71	13	informal	informal	ADJ
fbem-1519	71	14	institutions	institution	NOUN
fbem-1519	71	15	in	in	ADP
fbem-1519	71	16	government	government	NOUN
fbem-1519	71	17	audit	audit	NOUN
fbem-1519	71	18	processing	processing	NOUN
fbem-1519	71	19	and	and	CCONJ
fbem-1519	71	20	punishment	punishment	NOUN
fbem-1519	71	21	:	:	PUNCT
fbem-1519	71	22	a	a	DET
fbem-1519	71	23	theoretical	theoretical	ADJ
fbem-1519	71	24	framework	framework	NOUN
fbem-1519	71	25	of	of	ADP
fbem-1519	71	26	institutional	institutional	ADJ
fbem-1519	71	27	conflict	conflict	NOUN
fbem-1519	72	1	[	[	X
fbem-1519	72	2	j	j	X
fbem-1519	72	3	]	]	X
fbem-1519	72	4	.	.	PUNCT
fbem-1519	73	1	accounting	accounting	NOUN
fbem-1519	73	2	research	research	NOUN
fbem-1519	73	3	,	,	PUNCT
fbem-1519	73	4	2011	2011	NUM
fbem-1519	73	5	,	,	PUNCT
fbem-1519	73	6	(	(	PUNCT
fbem-1519	73	7	7	7	NUM
fbem-1519	73	8	):	):	PUNCT
fbem-1519	73	9	85	85	NUM
fbem-1519	73	10	-	-	SYM
fbem-1519	73	11	91	91	NUM
fbem-1519	73	12	.	.	PUNCT
fbem-1519	74	1	[	[	X
fbem-1519	74	2	5	5	NUM
fbem-1519	74	3	]	]	PUNCT
fbem-1519	74	4	xu	xu	PROPN
fbem-1519	74	5	baijun	baijun	PROPN
fbem-1519	74	6	.	.	PUNCT
fbem-1519	75	1	analysis	analysis	NOUN
fbem-1519	75	2	of	of	ADP
fbem-1519	75	3	audit	audit	NOUN
fbem-1519	75	4	performance	performance	NOUN
fbem-1519	75	5	,	,	PUNCT
fbem-1519	75	6	audit	audit	NOUN
fbem-1519	75	7	governance	governance	NOUN
fbem-1519	75	8	structure	structure	NOUN
fbem-1519	75	9	and	and	CCONJ
fbem-1519	75	10	comparative	comparative	ADJ
fbem-1519	75	11	factor	factor	NOUN
fbem-1519	75	12	analysis	analysis	NOUN
fbem-1519	75	13	of	of	ADP
fbem-1519	75	14	government	government	NOUN
fbem-1519	75	15	audit	audit	NOUN
fbem-1519	75	16	system	system	NOUN
fbem-1519	75	17	efficiency	efficiency	NOUN
fbem-1519	75	18	[	[	X
fbem-1519	75	19	j	j	X
fbem-1519	75	20	]	]	X
fbem-1519	75	21	.	.	PUNCT
fbem-1519	76	1	audit	audit	NOUN
fbem-1519	76	2	research	research	NOUN
fbem-1519	76	3	,	,	PUNCT
fbem-1519	76	4	2008(02	2008(02	NUM
fbem-1519	76	5	):	):	PUNCT
fbem-1519	76	6	26	26	NUM
fbem-1519	76	7	-	-	SYM
fbem-1519	76	8	32	32	NUM
fbem-1519	76	9	.	.	PUNCT
fbem-1519	77	1	159	159	NUM
fbem-1519	78	1	[	[	SYM
fbem-1519	78	2	6	6	NUM
fbem-1519	78	3	]	]	PUNCT
fbem-1519	78	4	wang	wang	PROPN
fbem-1519	78	5	yanming	yanming	PROPN
fbem-1519	78	6	.	.	PUNCT
fbem-1519	79	1	analysis	analysis	NOUN
fbem-1519	79	2	of	of	ADP
fbem-1519	79	3	the	the	DET
fbem-1519	79	4	factors	factor	NOUN
fbem-1519	79	5	affecting	affect	VERB
fbem-1519	79	6	the	the	DET
fbem-1519	79	7	actual	actual	ADJ
fbem-1519	79	8	income	income	NOUN
fbem-1519	79	9	tax	tax	NOUN
fbem-1519	79	10	rate	rate	NOUN
fbem-1519	79	11	of	of	ADP
fbem-1519	79	12	listed	list	VERB
fbem-1519	79	13	companies	company	NOUN
fbem-1519	79	14	[	[	X
fbem-1519	79	15	j	j	X
fbem-1519	79	16	]	]	X
fbem-1519	79	17	.	.	PUNCT
fbem-1519	80	1	economic	economic	ADJ
fbem-1519	80	2	management	management	NOUN
fbem-1519	80	3	,	,	PUNCT
fbem-1519	80	4	2003	2003	NUM
fbem-1519	80	5	(	(	PUNCT
fbem-1519	80	6	20	20	NUM
fbem-1519	80	7	):	):	PUNCT
fbem-1519	80	8	79	79	NUM
fbem-1519	80	9	-	-	SYM
fbem-1519	80	10	87	87	NUM
fbem-1519	80	11	.	.	PUNCT
fbem-1519	81	1	[	[	X
fbem-1519	81	2	7	7	NUM
fbem-1519	81	3	]	]	X
fbem-1519	81	4	wu	wu	PROPN
fbem-1519	81	5	wenfeng	wenfeng	PROPN
fbem-1519	81	6	,	,	PUNCT
fbem-1519	81	7	wu	wu	PROPN
fbem-1519	81	8	chongfeng	chongfeng	PROPN
fbem-1519	81	9	,	,	PUNCT
fbem-1519	81	10	rui	rui	PROPN
fbem-1519	81	11	meng	meng	PROPN
fbem-1519	81	12	.	.	PUNCT
fbem-1519	82	1	the	the	DET
fbem-1519	82	2	government	government	NOUN
fbem-1519	82	3	background	background	NOUN
fbem-1519	82	4	and	and	CCONJ
fbem-1519	82	5	tax	tax	NOUN
fbem-1519	82	6	incentives	incentive	NOUN
fbem-1519	82	7	of	of	ADP
fbem-1519	82	8	executives	executive	NOUN
fbem-1519	82	9	of	of	ADP
fbem-1519	82	10	listed	list	VERB
fbem-1519	82	11	companies	company	NOUN
fbem-1519	82	12	in	in	ADP
fbem-1519	82	13	china	china	PROPN
fbem-1519	83	1	[	[	X
fbem-1519	83	2	j	j	X
fbem-1519	83	3	]	]	X
fbem-1519	83	4	.	.	PUNCT
fbem-1519	84	1	management	management	NOUN
fbem-1519	84	2	world	world	NOUN
fbem-1519	84	3	,	,	PUNCT
fbem-1519	84	4	2009(03	2009(03	NUM
fbem-1519	84	5	):	):	PUNCT
fbem-1519	84	6	134142	134142	NUM
fbem-1519	84	7	.	.	PUNCT
fbem-1519	85	1	[	[	X
fbem-1519	85	2	8	8	NUM
fbem-1519	85	3	]	]	X
fbem-1519	85	4	tian	tian	ADJ
fbem-1519	85	5	binbin	binbin	NOUN
fbem-1519	85	6	,	,	PUNCT
fbem-1519	85	7	xing	xing	PROPN
fbem-1519	85	8	simin	simin	PROPN
fbem-1519	85	9	.	.	PUNCT
fbem-1519	86	1	the	the	DET
fbem-1519	86	2	influence	influence	NOUN
fbem-1519	86	3	of	of	ADP
fbem-1519	86	4	tax	tax	NOUN
fbem-1519	86	5	ethics	ethic	NOUN
fbem-1519	86	6	on	on	ADP
fbem-1519	86	7	tax	tax	NOUN
fbem-1519	86	8	evasion	evasion	NOUN
fbem-1519	86	9	by	by	ADP
fbem-1519	86	10	chinese	chinese	ADJ
fbem-1519	86	11	enterprises	enterprise	NOUN
fbem-1519	86	12	:	:	PUNCT
fbem-1519	86	13	empirical	empirical	ADJ
fbem-1519	86	14	evidence	evidence	NOUN
fbem-1519	86	15	from	from	ADP
fbem-1519	86	16	the	the	DET
fbem-1519	86	17	world	world	NOUN
fbem-1519	86	18	values	value	NOUN
fbem-1519	86	19	survey	survey	NOUN
fbem-1519	86	20	(	(	PUNCT
fbem-1519	86	21	wvs	wvs	NOUN
fbem-1519	86	22	)	)	PUNCT
fbem-1519	87	1	[	[	X
fbem-1519	87	2	j	j	X
fbem-1519	87	3	]	]	X
fbem-1519	87	4	.	.	PUNCT
fbem-1519	88	1	tax	tax	NOUN
fbem-1519	88	2	research	research	NOUN
fbem-1519	88	3	,	,	PUNCT
fbem-1519	88	4	2017(10	2017(10	NUM
fbem-1519	88	5	):	):	PUNCT
fbem-1519	88	6	8489	8489	NUM
fbem-1519	89	1	[	[	X
fbem-1519	89	2	9	9	NUM
fbem-1519	89	3	]	]	X
fbem-1519	89	4	liu	liu	PROPN
fbem-1519	89	5	chang	chang	PROPN
fbem-1519	89	6	,	,	PUNCT
fbem-1519	89	7	zhang	zhang	PROPN
fbem-1519	89	8	jinghua	jinghua	PROPN
fbem-1519	89	9	.	.	PUNCT
fbem-1519	90	1	environmental	environmental	ADJ
fbem-1519	90	2	responsibility	responsibility	NOUN
fbem-1519	90	3	,	,	PUNCT
fbem-1519	90	4	corporate	corporate	ADJ
fbem-1519	90	5	nature	nature	NOUN
fbem-1519	90	6	and	and	CCONJ
fbem-1519	90	7	corporate	corporate	ADJ
fbem-1519	90	8	tax	tax	NOUN
fbem-1519	90	9	burden	burden	NOUN
fbem-1519	91	1	[	[	X
fbem-1519	91	2	j	j	X
fbem-1519	91	3	]	]	X
fbem-1519	91	4	.	.	PUNCT
fbem-1519	92	1	finance	finance	NOUN
fbem-1519	92	2	and	and	CCONJ
fbem-1519	92	3	trade	trade	NOUN
fbem-1519	92	4	research	research	NOUN
fbem-1519	92	5	,	,	PUNCT
fbem-1519	92	6	2020	2020	NUM
fbem-1519	92	7	,	,	PUNCT
fbem-1519	92	8	31(09	31(09	NUM
fbem-1519	92	9	):	):	PUNCT
fbem-1519	92	10	64	64	NUM
fbem-1519	92	11	-	-	SYM
fbem-1519	92	12	75	75	NUM
fbem-1519	92	13	.	.	PUNCT
fbem-1519	93	1	[	[	X
fbem-1519	93	2	10	10	NUM
fbem-1519	93	3	]	]	X
fbem-1519	93	4	gao	gao	PROPN
fbem-1519	93	5	zhengbin	zhengbin	PROPN
fbem-1519	93	6	,	,	PUNCT
fbem-1519	93	7	zhang	zhang	PROPN
fbem-1519	93	8	kaizhi	kaizhi	PROPN
fbem-1519	93	9	,	,	PUNCT
fbem-1519	93	10	ni	ni	PROPN
fbem-1519	93	11	zhiliang	zhiliang	PROPN
fbem-1519	93	12	.	.	PUNCT
fbem-1519	94	1	fiscal	fiscal	ADJ
fbem-1519	94	2	pressure	pressure	NOUN
fbem-1519	94	3	,	,	PUNCT
fbem-1519	94	4	tax	tax	NOUN
fbem-1519	94	5	collection	collection	NOUN
fbem-1519	94	6	and	and	CCONJ
fbem-1519	94	7	management	management	NOUN
fbem-1519	94	8	and	and	CCONJ
fbem-1519	94	9	corporate	corporate	ADJ
fbem-1519	94	10	tax	tax	NOUN
fbem-1519	94	11	burden	burden	NOUN
fbem-1519	95	1	[	[	X
fbem-1519	95	2	j	j	X
fbem-1519	95	3	]	]	X
fbem-1519	95	4	.	.	PUNCT
fbem-1519	96	1	discussion	discussion	NOUN
fbem-1519	96	2	on	on	ADP
fbem-1519	96	3	modern	modern	ADJ
fbem-1519	96	4	economy	economy	NOUN
fbem-1519	96	5	,	,	PUNCT
fbem-1519	96	6	2019(04):37	2019(04):37	NUM
fbem-1519	96	7	-	-	SYM
fbem-1519	96	8	47	47	NUM
fbem-1519	96	9	.	.	PUNCT
fbem-1519	97	1	[	[	X
fbem-1519	97	2	11	11	NUM
fbem-1519	97	3	]	]	X
fbem-1519	97	4	fan	fan	PROPN
fbem-1519	97	5	ziying	ziying	PROPN
fbem-1519	97	6	,	,	PUNCT
fbem-1519	97	7	zhao	zhao	PROPN
fbem-1519	97	8	renjie	renjie	PROPN
fbem-1519	97	9	.	.	PUNCT
fbem-1519	98	1	fiscal	fiscal	ADJ
fbem-1519	98	2	power	power	NOUN
fbem-1519	98	3	,	,	PUNCT
fbem-1519	98	4	taxation	taxation	NOUN
fbem-1519	98	5	efforts	effort	NOUN
fbem-1519	98	6	and	and	CCONJ
fbem-1519	98	7	corporate	corporate	ADJ
fbem-1519	98	8	tax	tax	NOUN
fbem-1519	98	9	burden	burden	NOUN
fbem-1519	99	1	[	[	X
fbem-1519	99	2	j	j	X
fbem-1519	99	3	]	]	X
fbem-1519	99	4	.	.	PUNCT
fbem-1519	100	1	economic	economic	ADJ
fbem-1519	100	2	research	research	NOUN
fbem-1519	100	3	,	,	PUNCT
fbem-1519	100	4	2020	2020	NUM
fbem-1519	100	5	,	,	PUNCT
fbem-1519	100	6	55(04	55(04	NUM
fbem-1519	100	7	):	):	PUNCT
fbem-1519	100	8	101	101	NUM
fbem-1519	100	9	-	-	SYM
fbem-1519	100	10	117	117	NUM
fbem-1519	100	11	.	.	PUNCT
fbem-1519	101	1	[	[	X
fbem-1519	101	2	12	12	NUM
fbem-1519	101	3	]	]	X
fbem-1519	101	4	justin	justin	PROPN
fbem-1519	101	5	yi	yi	PROPN
fbem-1519	101	6	fu	fu	PROPN
fbem-1519	101	7	linand	linand	PROPN
fbem-1519	101	8	zhi	zhi	PROPN
fbem-1519	101	9	yun	yun	PROPN
fbem-1519	101	10	li.policy	li.policy	VERB
fbem-1519	101	11	burden	burden	NOUN
fbem-1519	101	12	,	,	PUNCT
fbem-1519	101	13	privatization	privatization	NOUN
fbem-1519	101	14	and	and	CCONJ
fbem-1519	101	15	soft	soft	ADJ
fbem-1519	101	16	budget	budget	NOUN
fbem-1519	101	17	constraint[j].journal	constraint[j].journal	NOUN
fbem-1519	101	18	of	of	ADP
fbem-1519	101	19	comparative	comparative	ADJ
fbem-1519	101	20	economics	economic	NOUN
fbem-1519	101	21	,	,	PUNCT
fbem-1519	101	22	2007	2007	NUM
fbem-1519	101	23	,	,	PUNCT
fbem-1519	101	24	36(1):90	36(1):90	NUM
fbem-1519	101	25	-	-	SYM
fbem-1519	101	26	102	102	NUM
fbem-1519	101	27	.	.	PUNCT
fbem-1519	102	1	[	[	X
fbem-1519	102	2	13	13	NUM
fbem-1519	102	3	]	]	X
fbem-1519	102	4	liu	liu	PROPN
fbem-1519	102	5	xing	xing	PROPN
fbem-1519	102	6	,	,	PUNCT
fbem-1519	102	7	li	li	PROPN
fbem-1519	102	8	xiaorong	xiaorong	PROPN
fbem-1519	102	9	.	.	PUNCT
fbem-1519	103	1	pyramid	pyramid	NOUN
fbem-1519	103	2	structure	structure	NOUN
fbem-1519	103	3	,	,	PUNCT
fbem-1519	103	4	tax	tax	NOUN
fbem-1519	103	5	burden	burden	NOUN
fbem-1519	103	6	and	and	CCONJ
fbem-1519	103	7	enterprise	enterprise	NOUN
fbem-1519	103	8	value	value	NOUN
fbem-1519	103	9	:	:	PUNCT
fbem-1519	103	10	evidence	evidence	NOUN
fbem-1519	103	11	based	base	VERB
fbem-1519	103	12	on	on	ADP
fbem-1519	103	13	local	local	ADJ
fbem-1519	103	14	state	state	NOUN
fbem-1519	103	15	-	-	PUNCT
fbem-1519	103	16	owned	own	VERB
fbem-1519	103	17	enterprises	enterprise	NOUN
fbem-1519	103	18	[	[	X
fbem-1519	103	19	j	j	X
fbem-1519	103	20	]	]	X
fbem-1519	103	21	.	.	PUNCT
fbem-1519	104	1	management	management	NOUN
fbem-1519	104	2	world	world	NOUN
fbem-1519	104	3	,	,	PUNCT
fbem-1519	104	4	2012(08):91	2012(08):91	NUM
fbem-1519	104	5	-	-	SYM
fbem-1519	104	6	105	105	NUM
fbem-1519	104	7	.	.	PUNCT
fbem-1519	105	1	[	[	X
fbem-1519	105	2	14	14	NUM
fbem-1519	105	3	]	]	X
fbem-1519	105	4	zhao	zhao	PROPN
fbem-1519	105	5	jinsong	jinsong	PROPN
fbem-1519	105	6	.	.	PUNCT
fbem-1519	106	1	an	an	DET
fbem-1519	106	2	analysis	analysis	NOUN
fbem-1519	106	3	framework	framework	NOUN
fbem-1519	106	4	on	on	ADP
fbem-1519	106	5	the	the	DET
fbem-1519	106	6	quality	quality	NOUN
fbem-1519	106	7	characteristics	characteristic	NOUN
fbem-1519	106	8	of	of	ADP
fbem-1519	106	9	government	government	NOUN
fbem-1519	106	10	auditing	auditing	NOUN
fbem-1519	106	11	in	in	ADP
fbem-1519	106	12	my	my	PRON
fbem-1519	106	13	country	country	NOUN
fbem-1519	107	1	[	[	X
fbem-1519	107	2	j	j	X
fbem-1519	107	3	]	]	X
fbem-1519	107	4	.	.	PUNCT
fbem-1519	108	1	auditing	audit	VERB
fbem-1519	108	2	research	research	NOUN
fbem-1519	108	3	,	,	PUNCT
fbem-1519	108	4	2005(04):65	2005(04):65	NUM
fbem-1519	108	5	-	-	SYM
fbem-1519	108	6	68	68	NUM
fbem-1519	108	7	.	.	PUNCT
fbem-1519	109	1	[	[	X
fbem-1519	109	2	15	15	NUM
fbem-1519	109	3	]	]	X
fbem-1519	109	4	liu	liu	PROPN
fbem-1519	109	5	jiayi	jiayi	PROPN
fbem-1519	109	6	.	.	PUNCT
fbem-1519	110	1	national	national	ADJ
fbem-1519	110	2	audit	audit	NOUN
fbem-1519	110	3	in	in	ADP
fbem-1519	110	4	the	the	DET
fbem-1519	110	5	process	process	NOUN
fbem-1519	110	6	of	of	ADP
fbem-1519	110	7	national	national	ADJ
fbem-1519	110	8	governance	governance	NOUN
fbem-1519	110	9	modernization	modernization	NOUN
fbem-1519	110	10	:	:	PUNCT
fbem-1519	110	11	institutional	institutional	ADJ
fbem-1519	110	12	guarantee	guarantee	NOUN
fbem-1519	110	13	and	and	CCONJ
fbem-1519	110	14	practical	practical	ADJ
fbem-1519	110	15	logic	logic	NOUN
fbem-1519	111	1	[	[	X
fbem-1519	111	2	j	j	X
fbem-1519	111	3	]	]	X
fbem-1519	111	4	.	.	PUNCT
fbem-1519	112	1	chinese	chinese	ADJ
fbem-1519	112	2	social	social	ADJ
fbem-1519	112	3	sciences	sciences	PROPN
fbem-1519	112	4	,	,	PUNCT
fbem-1519	112	5	2015(09):6483	2015(09):6483	NUM
fbem-1519	112	6	+	+	NOUN
fbem-1519	112	7	204	204	NUM
fbem-1519	112	8	-	-	SYM
fbem-1519	112	9	205	205	NUM
fbem-1519	112	10	.	.	PUNCT
fbem-1519	113	1	[	[	X
fbem-1519	113	2	16	16	NUM
fbem-1519	113	3	]	]	X
fbem-1519	113	4	zhang	zhang	PROPN
fbem-1519	113	5	qi	qi	PROPN
fbem-1519	113	6	,	,	PUNCT
fbem-1519	113	7	sun	sun	PROPN
fbem-1519	113	8	xupeng	xupeng	PROPN
fbem-1519	113	9	.	.	PUNCT
fbem-1519	114	1	the	the	DET
fbem-1519	114	2	governance	governance	NOUN
fbem-1519	114	3	effect	effect	NOUN
fbem-1519	114	4	of	of	ADP
fbem-1519	114	5	improving	improve	VERB
fbem-1519	114	6	the	the	DET
fbem-1519	114	7	independence	independence	NOUN
fbem-1519	114	8	of	of	ADP
fbem-1519	114	9	government	government	NOUN
fbem-1519	114	10	auditing	auditing	NOUN
fbem-1519	114	11	——	——	PUNCT
fbem-1519	114	12	taking	take	VERB
fbem-1519	114	13	the	the	DET
fbem-1519	114	14	impact	impact	NOUN
fbem-1519	114	15	of	of	ADP
fbem-1519	114	16	auditing	auditing	NOUN
fbem-1519	114	17	institutions	institution	NOUN
fbem-1519	114	18	’	'	PUNCT
fbem-1519	114	19	personnel	personnel	NOUN
fbem-1519	114	20	,	,	PUNCT
fbem-1519	114	21	financial	financial	ADJ
fbem-1519	114	22	and	and	CCONJ
fbem-1519	114	23	material	material	NOUN
fbem-1519	114	24	reform	reform	NOUN
fbem-1519	114	25	on	on	ADP
fbem-1519	114	26	official	official	ADJ
fbem-1519	114	27	service	service	NOUN
fbem-1519	114	28	reception	reception	NOUN
fbem-1519	114	29	as	as	ADP
fbem-1519	114	30	an	an	DET
fbem-1519	114	31	example	example	NOUN
fbem-1519	115	1	[	[	X
fbem-1519	115	2	j	j	X
fbem-1519	115	3	]	]	X
fbem-1519	115	4	.	.	PUNCT
fbem-1519	116	1	accounting	accounting	NOUN
fbem-1519	116	2	research	research	NOUN
fbem-1519	116	3	,	,	PUNCT
fbem-1519	116	4	2021(01):167	2021(01):167	NUM
fbem-1519	116	5	-	-	SYM
fbem-1519	116	6	178	178	NUM
fbem-1519	116	7	.	.	PUNCT
fbem-1519	117	1	[	[	X
fbem-1519	117	2	17	17	NUM
fbem-1519	117	3	]	]	X
fbem-1519	117	4	wang	wang	PROPN
fbem-1519	117	5	chenglong	chenglong	PROPN
fbem-1519	117	6	,	,	PUNCT
fbem-1519	117	7	ran	run	VERB
fbem-1519	117	8	mingdong	mingdong	PROPN
fbem-1519	117	9	,	,	PUNCT
fbem-1519	117	10	liu	liu	PROPN
fbem-1519	117	11	siyi	siyi	PROPN
fbem-1519	117	12	.	.	PUNCT
fbem-1519	118	1	research	research	NOUN
fbem-1519	118	2	on	on	ADP
fbem-1519	118	3	the	the	DET
fbem-1519	118	4	impact	impact	NOUN
fbem-1519	118	5	of	of	ADP
fbem-1519	118	6	national	national	ADJ
fbem-1519	118	7	audit	audit	NOUN
fbem-1519	118	8	reform	reform	NOUN
fbem-1519	118	9	on	on	ADP
fbem-1519	118	10	the	the	DET
fbem-1519	118	11	tax	tax	NOUN
fbem-1519	118	12	burden	burden	NOUN
fbem-1519	118	13	of	of	ADP
fbem-1519	118	14	local	local	ADJ
fbem-1519	118	15	stateowned	stateowne	VERB
fbem-1519	118	16	enterprises	enterprise	NOUN
fbem-1519	118	17	—	—	PUNCT
fbem-1519	118	18	with	with	ADP
fbem-1519	118	19	the	the	DET
fbem-1519	118	20	background	background	NOUN
fbem-1519	118	21	of	of	ADP
fbem-1519	118	22	the	the	DET
fbem-1519	118	23	reform	reform	NOUN
fbem-1519	118	24	of	of	ADP
fbem-1519	118	25	human	human	ADJ
fbem-1519	118	26	,	,	PUNCT
fbem-1519	118	27	financial	financial	ADJ
fbem-1519	118	28	and	and	CCONJ
fbem-1519	118	29	material	material	NOUN
fbem-1519	118	30	management	management	NOUN
fbem-1519	118	31	of	of	ADP
fbem-1519	118	32	local	local	ADJ
fbem-1519	118	33	audit	audit	NOUN
fbem-1519	118	34	institutions	institution	NOUN
fbem-1519	118	35	below	below	ADP
fbem-1519	118	36	the	the	DET
fbem-1519	118	37	province	province	NOUN
fbem-1519	119	1	[	[	X
fbem-1519	119	2	j	j	X
fbem-1519	119	3	]	]	X
fbem-1519	119	4	.	.	PUNCT
fbem-1519	120	1	beijing	beijing	PROPN
fbem-1519	120	2	:	:	PUNCT
fbem-1519	120	3	financial	financial	ADJ
fbem-1519	120	4	research	research	NOUN
fbem-1519	120	5	,	,	PUNCT
fbem-1519	120	6	2018	2018	NUM
fbem-1519	120	7	,	,	PUNCT
fbem-1519	120	8	(	(	PUNCT
fbem-1519	120	9	10	10	NUM
fbem-1519	120	10	):	):	PUNCT
fbem-1519	120	11	10	10	NUM
fbem-1519	120	12	-	-	SYM
fbem-1519	120	13	15	15	NUM
fbem-1519	120	14	.	.	PUNCT
fbem-1519	121	1	[	[	X
fbem-1519	121	2	18	18	NUM
fbem-1519	121	3	]	]	X
fbem-1519	121	4	chen	chen	PROPN
fbem-1519	121	5	ru	ru	PROPN
fbem-1519	121	6	,	,	PUNCT
fbem-1519	121	7	zhang	zhang	PROPN
fbem-1519	121	8	jinruo	jinruo	PROPN
fbem-1519	121	9	,	,	PUNCT
fbem-1519	121	10	wang	wang	PROPN
fbem-1519	121	11	chenglong	chenglong	PROPN
fbem-1519	121	12	.	.	PUNCT
fbem-1519	122	1	has	have	AUX
fbem-1519	122	2	the	the	DET
fbem-1519	122	3	national	national	ADJ
fbem-1519	122	4	audit	audit	NOUN
fbem-1519	122	5	reform	reform	NOUN
fbem-1519	122	6	improved	improve	VERB
fbem-1519	122	7	the	the	DET
fbem-1519	122	8	total	total	ADJ
fbem-1519	122	9	factor	factor	NOUN
fbem-1519	122	10	productivity	productivity	NOUN
fbem-1519	122	11	of	of	ADP
fbem-1519	122	12	local	local	ADJ
fbem-1519	122	13	state	state	NOUN
fbem-1519	122	14	-	-	PUNCT
fbem-1519	122	15	owned	own	VERB
fbem-1519	122	16	enterprises	enterprise	NOUN
fbem-1519	122	17	?	?	PUNCT
fbem-1519	123	1	[	[	X
fbem-1519	123	2	j	j	X
fbem-1519	123	3	]	]	X
fbem-1519	123	4	.	.	PUNCT
fbem-1519	124	1	economic	economic	ADJ
fbem-1519	124	2	management	management	NOUN
fbem-1519	124	3	,	,	PUNCT
fbem-1519	124	4	2020	2020	NUM
fbem-1519	124	5	,	,	PUNCT
fbem-1519	124	6	42(11):5	42(11):5	PROPN
fbem-1519	124	7	-	-	SYM
fbem-1519	124	8	22	22	NUM
fbem-1519	124	9	.	.	PUNCT
fbem-1519	125	1	[	[	X
fbem-1519	125	2	19	19	NUM
fbem-1519	125	3	]	]	X
fbem-1519	125	4	ye	ye	PROPN
fbem-1519	125	5	chengang	chengang	PROPN
fbem-1519	125	6	,	,	PUNCT
fbem-1519	125	7	huang	huang	PROPN
fbem-1519	125	8	guanhua	guanhua	PROPN
fbem-1519	125	9	,	,	PUNCT
fbem-1519	125	10	zhu	zhu	PROPN
fbem-1519	125	11	guo	guo	PROPN
fbem-1519	125	12	yiming	yiming	PROPN
fbem-1519	125	13	.	.	PUNCT
fbem-1519	126	1	audit	audit	NOUN
fbem-1519	126	2	management	management	NOUN
fbem-1519	126	3	system	system	NOUN
fbem-1519	126	4	reform	reform	NOUN
fbem-1519	126	5	and	and	CCONJ
fbem-1519	126	6	investment	investment	NOUN
fbem-1519	126	7	efficiency	efficiency	NOUN
fbem-1519	126	8	of	of	ADP
fbem-1519	126	9	local	local	ADJ
fbem-1519	126	10	state	state	NOUN
fbem-1519	126	11	-	-	PUNCT
fbem-1519	126	12	owned	own	VERB
fbem-1519	126	13	enterprises	enterprise	NOUN
fbem-1519	126	14	:	:	PUNCT
fbem-1519	126	15	a	a	DET
fbem-1519	126	16	natural	natural	ADJ
fbem-1519	126	17	experiment	experiment	NOUN
fbem-1519	126	18	based	base	VERB
fbem-1519	126	19	on	on	ADP
fbem-1519	126	20	the	the	DET
fbem-1519	126	21	pilot	pilot	NOUN
fbem-1519	126	22	reform	reform	NOUN
fbem-1519	126	23	of	of	ADP
fbem-1519	126	24	human	human	ADJ
fbem-1519	126	25	,	,	PUNCT
fbem-1519	126	26	financial	financial	ADJ
fbem-1519	126	27	and	and	CCONJ
fbem-1519	126	28	physical	physical	ADJ
fbem-1519	126	29	properties	property	NOUN
fbem-1519	126	30	of	of	ADP
fbem-1519	126	31	local	local	ADJ
fbem-1519	126	32	audit	audit	NOUN
fbem-1519	126	33	institutions	institution	NOUN
fbem-1519	127	1	[	[	X
fbem-1519	127	2	j	j	X
fbem-1519	127	3	]	]	X
fbem-1519	127	4	.	.	PUNCT
fbem-1519	128	1	auditing	auditing	NOUN
fbem-1519	128	2	and	and	CCONJ
fbem-1519	128	3	economic	economic	ADJ
fbem-1519	128	4	research	research	NOUN
fbem-1519	128	5	,	,	PUNCT
fbem-1519	128	6	2021	2021	NUM
fbem-1519	128	7	,	,	PUNCT
fbem-1519	128	8	36(03	36(03	NUM
fbem-1519	128	9	):	):	PUNCT
fbem-1519	128	10	1	1	NUM
fbem-1519	128	11	-	-	SYM
fbem-1519	128	12	11	11	NUM
fbem-1519	129	1	[	[	SYM
fbem-1519	129	2	20	20	NUM
fbem-1519	129	3	]	]	X
fbem-1519	129	4	guo	guo	PROPN
fbem-1519	129	5	mengnan	mengnan	PROPN
fbem-1519	129	6	,	,	PUNCT
fbem-1519	129	7	guo	guo	PROPN
fbem-1519	129	8	jinhua	jinhua	PROPN
fbem-1519	129	9	.	.	PUNCT
fbem-1519	130	1	audit	audit	PROPN
fbem-1519	130	2	management	management	NOUN
fbem-1519	130	3	system	system	NOUN
fbem-1519	130	4	reform	reform	NOUN
fbem-1519	130	5	,	,	PUNCT
fbem-1519	130	6	local	local	ADJ
fbem-1519	130	7	government	government	NOUN
fbem-1519	130	8	intervention	intervention	NOUN
fbem-1519	130	9	and	and	CCONJ
fbem-1519	130	10	state	state	NOUN
fbem-1519	130	11	-	-	PUNCT
fbem-1519	130	12	owned	own	VERB
fbem-1519	130	13	enterprise	enterprise	NOUN
fbem-1519	130	14	asset	asset	NOUN
fbem-1519	130	15	preservation	preservation	NOUN
fbem-1519	130	16	and	and	CCONJ
fbem-1519	130	17	appreciation	appreciation	NOUN
fbem-1519	131	1	[	[	X
fbem-1519	131	2	j	j	X
fbem-1519	131	3	]	]	X
fbem-1519	131	4	.	.	PUNCT
fbem-1519	132	1	contemporary	contemporary	ADJ
fbem-1519	132	2	finance	finance	PROPN
fbem-1519	132	3	,	,	PUNCT
fbem-1519	132	4	2020(11	2020(11	NUM
fbem-1519	132	5	):	):	PUNCT
fbem-1519	132	6	138	138	NUM
fbem-1519	132	7	-	-	SYM
fbem-1519	132	8	148	148	NUM
fbem-1519	132	9	.	.	PUNCT
fbem-1519	133	1	[	[	X
fbem-1519	133	2	21	21	NUM
fbem-1519	133	3	]	]	X
fbem-1519	133	4	liu	liu	PROPN
fbem-1519	133	5	jiayi	jiayi	PROPN
fbem-1519	133	6	.	.	PUNCT
fbem-1519	134	1	on	on	ADP
fbem-1519	134	2	state	state	NOUN
fbem-1519	134	3	governance	governance	NOUN
fbem-1519	134	4	and	and	CCONJ
fbem-1519	134	5	state	state	NOUN
fbem-1519	134	6	auditing	auditing	NOUN
fbem-1519	135	1	[	[	X
fbem-1519	135	2	j	j	X
fbem-1519	135	3	]	]	X
fbem-1519	135	4	.	.	PUNCT
fbem-1519	136	1	chinese	chinese	ADJ
fbem-1519	136	2	social	social	ADJ
fbem-1519	136	3	sciences	sciences	PROPN
fbem-1519	136	4	,	,	PUNCT
fbem-1519	136	5	2012	2012	NUM
fbem-1519	136	6	(	(	PUNCT
fbem-1519	136	7	6	6	NUM
fbem-1519	136	8	):	):	SYM
fbem-1519	136	9	60	60	NUM
fbem-1519	136	10	-	-	SYM
fbem-1519	136	11	72	72	NUM
fbem-1519	136	12	.	.	PUNCT
fbem-1519	137	1	[	[	X
fbem-1519	137	2	22	22	NUM
fbem-1519	137	3	]	]	X
fbem-1519	137	4	zheng	zheng	PROPN
fbem-1519	137	5	shiqiao	shiqiao	PROPN
fbem-1519	137	6	,	,	PUNCT
fbem-1519	137	7	yin	yin	PROPN
fbem-1519	137	8	ping	ping	PROPN
fbem-1519	137	9	.	.	PUNCT
fbem-1519	138	1	status	status	NOUN
fbem-1519	138	2	of	of	ADP
fbem-1519	138	3	audit	audit	NOUN
fbem-1519	138	4	institutions	institution	NOUN
fbem-1519	138	5	,	,	PUNCT
fbem-1519	138	6	audit	audit	VERB
fbem-1519	138	7	compromise	compromise	NOUN
fbem-1519	138	8	and	and	CCONJ
fbem-1519	138	9	audit	audit	NOUN
fbem-1519	138	10	processing	processing	NOUN
fbem-1519	138	11	execution	execution	NOUN
fbem-1519	138	12	efficiency	efficiency	NOUN
fbem-1519	139	1	[	[	X
fbem-1519	139	2	j	j	X
fbem-1519	139	3	]	]	X
fbem-1519	139	4	.	.	PUNCT
fbem-1519	140	1	audit	audit	NOUN
fbem-1519	140	2	research	research	NOUN
fbem-1519	140	3	,	,	PUNCT
fbem-1519	140	4	2010(06	2010(06	NUM
fbem-1519	140	5	):	):	PUNCT
fbem-1519	140	6	53	53	NUM
fbem-1519	140	7	-	-	SYM
fbem-1519	140	8	58	58	NUM
fbem-1519	140	9	.	.	PUNCT
fbem-1519	141	1	[	[	X
fbem-1519	141	2	23	23	NUM
fbem-1519	141	3	]	]	PUNCT
fbem-1519	141	4	cao	cao	PROPN
fbem-1519	141	5	xia	xia	PROPN
fbem-1519	141	6	.	.	PUNCT
fbem-1519	142	1	comparative	comparative	ADJ
fbem-1519	142	2	study	study	NOUN
fbem-1519	142	3	of	of	ADP
fbem-1519	142	4	national	national	ADJ
fbem-1519	142	5	auditing	auditing	NOUN
fbem-1519	142	6	system	system	NOUN
fbem-1519	143	1	[	[	X
fbem-1519	143	2	j	j	X
fbem-1519	143	3	]	]	X
fbem-1519	143	4	.	.	PUNCT
fbem-1519	144	1	journal	journal	PROPN
fbem-1519	144	2	of	of	ADP
fbem-1519	144	3	shanxi	shanxi	PROPN
fbem-1519	144	4	university	university	PROPN
fbem-1519	144	5	of	of	ADP
fbem-1519	144	6	finance	finance	NOUN
fbem-1519	144	7	and	and	CCONJ
fbem-1519	144	8	economics	economic	NOUN
fbem-1519	144	9	,	,	PUNCT
fbem-1519	144	10	2001	2001	NUM
fbem-1519	144	11	,	,	PUNCT
fbem-1519	144	12	(	(	PUNCT
fbem-1519	144	13	2	2	NUM
fbem-1519	144	14	):	):	PUNCT
fbem-1519	144	15	99	99	NUM
fbem-1519	144	16	-	-	SYM
fbem-1519	144	17	101	101	NUM
fbem-1519	144	18	.	.	PUNCT
fbem-1519	145	1	[	[	X
fbem-1519	145	2	24	24	NUM
fbem-1519	145	3	]	]	X
fbem-1519	145	4	li	li	PROPN
fbem-1519	145	5	wen	wen	PROPN
fbem-1519	145	6	,	,	PUNCT
fbem-1519	145	7	wang	wang	PROPN
fbem-1519	145	8	jia	jia	PROPN
fbem-1519	145	9	.	.	PUNCT
fbem-1519	146	1	the	the	DET
fbem-1519	146	2	impact	impact	NOUN
fbem-1519	146	3	of	of	ADP
fbem-1519	146	4	local	local	ADJ
fbem-1519	146	5	financial	financial	ADJ
fbem-1519	146	6	pressure	pressure	NOUN
fbem-1519	146	7	on	on	ADP
fbem-1519	146	8	corporate	corporate	ADJ
fbem-1519	146	9	tax	tax	NOUN
fbem-1519	146	10	burden	burden	NOUN
fbem-1519	146	11	:	:	PUNCT
fbem-1519	146	12	an	an	DET
fbem-1519	146	13	analysis	analysis	NOUN
fbem-1519	146	14	based	base	VERB
fbem-1519	146	15	on	on	ADP
fbem-1519	146	16	a	a	DET
fbem-1519	146	17	multi	multi	ADJ
fbem-1519	146	18	-	-	ADJ
fbem-1519	146	19	layer	layer	ADJ
fbem-1519	146	20	linear	linear	ADJ
fbem-1519	146	21	model	model	NOUN
fbem-1519	147	1	[	[	X
fbem-1519	147	2	j	j	X
fbem-1519	147	3	]	]	X
fbem-1519	147	4	.	.	PUNCT
fbem-1519	148	1	finance	finance	NOUN
fbem-1519	148	2	and	and	CCONJ
fbem-1519	148	3	trade	trade	NOUN
fbem-1519	148	4	research	research	NOUN
fbem-1519	148	5	,	,	PUNCT
fbem-1519	148	6	2020	2020	NUM
fbem-1519	148	7	,	,	PUNCT
fbem-1519	148	8	31(05	31(05	NUM
fbem-1519	148	9	):	):	PUNCT
fbem-1519	148	10	52	52	NUM
fbem-1519	148	11	-	-	SYM
fbem-1519	148	12	65	65	NUM
fbem-1519	148	13	.	.	PUNCT
fbem-1519	149	1	[	[	X
fbem-1519	149	2	25	25	NUM
fbem-1519	149	3	]	]	X
fbem-1519	149	4	zhan	zhan	PROPN
fbem-1519	149	5	xinyu	xinyu	PROPN
fbem-1519	149	6	,	,	PUNCT
fbem-1519	149	7	wang	wang	PROPN
fbem-1519	149	8	yihuan	yihuan	PROPN
fbem-1519	149	9	.	.	PUNCT
fbem-1519	150	1	the	the	DET
fbem-1519	150	2	burden	burden	NOUN
fbem-1519	150	3	on	on	ADP
fbem-1519	150	4	enterprises	enterprise	NOUN
fbem-1519	150	5	under	under	ADP
fbem-1519	150	6	the	the	DET
fbem-1519	150	7	economic	economic	ADJ
fbem-1519	150	8	competition	competition	NOUN
fbem-1519	150	9	of	of	ADP
fbem-1519	150	10	local	local	ADJ
fbem-1519	150	11	governments	government	NOUN
fbem-1519	150	12	:	:	PUNCT
fbem-1519	150	13	empirical	empirical	ADJ
fbem-1519	150	14	evidence	evidence	NOUN
fbem-1519	150	15	from	from	ADP
fbem-1519	150	16	listed	list	VERB
fbem-1519	150	17	companies	company	NOUN
fbem-1519	151	1	[	[	X
fbem-1519	151	2	j	j	X
fbem-1519	151	3	]	]	X
fbem-1519	151	4	.	.	PUNCT
fbem-1519	152	1	economic	economic	ADJ
fbem-1519	152	2	theory	theory	NOUN
fbem-1519	152	3	and	and	CCONJ
fbem-1519	152	4	economic	economic	ADJ
fbem-1519	152	5	management	management	NOUN
fbem-1519	152	6	,	,	PUNCT
fbem-1519	152	7	2020(06	2020(06	NUM
fbem-1519	152	8	):	):	PUNCT
fbem-1519	152	9	39	39	NUM
fbem-1519	152	10	-	-	SYM
fbem-1519	152	11	57	57	NUM
fbem-1519	152	12	.	.	PUNCT
fbem-1519	153	1	[	[	X
fbem-1519	153	2	26	26	NUM
fbem-1519	153	3	]	]	X
fbem-1519	153	4	yan	yan	PROPN
fbem-1519	153	5	jinmei	jinmei	PROPN
fbem-1519	153	6	,	,	PUNCT
fbem-1519	153	7	liu	liu	PROPN
fbem-1519	153	8	jiejiao	jiejiao	PROPN
fbem-1519	153	9	,	,	PUNCT
fbem-1519	153	10	yan	yan	PROPN
fbem-1519	153	11	hui	hui	PROPN
fbem-1519	153	12	.	.	PUNCT
fbem-1519	153	13	tax	tax	NOUN
fbem-1519	153	14	burden	burden	NOUN
fbem-1519	153	15	and	and	CCONJ
fbem-1519	153	16	tax	tax	NOUN
fbem-1519	153	17	incentives	incentive	NOUN
fbem-1519	153	18	from	from	ADP
fbem-1519	153	19	the	the	DET
fbem-1519	153	20	perspective	perspective	NOUN
fbem-1519	153	21	of	of	ADP
fbem-1519	153	22	tax	tax	NOUN
fbem-1519	153	23	neutrality	neutrality	NOUN
fbem-1519	153	24	in	in	ADP
fbem-1519	153	25	my	my	PRON
fbem-1519	153	26	country	country	NOUN
fbem-1519	154	1	[	[	X
fbem-1519	154	2	j	j	X
fbem-1519	154	3	]	]	X
fbem-1519	154	4	.	.	PUNCT
fbem-1519	155	1	taxation	taxation	NOUN
fbem-1519	155	2	and	and	CCONJ
fbem-1519	155	3	economy	economy	NOUN
fbem-1519	155	4	,	,	PUNCT
fbem-1519	155	5	2021(03):22	2021(03):22	NUM
fbem-1519	155	6	-	-	SYM
fbem-1519	155	7	31	31	NUM
fbem-1519	155	8	.	.	PUNCT
fbem-1519	156	1	[	[	X
fbem-1519	156	2	27	27	NUM
fbem-1519	156	3	]	]	X
fbem-1519	156	4	liu	liu	PROPN
fbem-1519	156	5	jun	jun	PROPN
fbem-1519	156	6	,	,	PUNCT
fbem-1519	156	7	liu	liu	PROPN
fbem-1519	156	8	feng	feng	PROPN
fbem-1519	156	9	.	.	PUNCT
fbem-1519	157	1	fiscal	fiscal	ADJ
fbem-1519	157	2	centralization	centralization	NOUN
fbem-1519	157	3	,	,	PUNCT
fbem-1519	157	4	government	government	NOUN
fbem-1519	157	5	control	control	NOUN
fbem-1519	157	6	and	and	CCONJ
fbem-1519	157	7	corporate	corporate	ADJ
fbem-1519	157	8	taxation	taxation	NOUN
fbem-1519	157	9	—	—	PUNCT
fbem-1519	157	10	evidence	evidence	NOUN
fbem-1519	157	11	from	from	ADP
fbem-1519	157	12	china	china	PROPN
fbem-1519	158	1	[	[	X
fbem-1519	158	2	j	j	X
fbem-1519	158	3	]	]	X
fbem-1519	158	4	.	.	PUNCT
fbem-1519	159	1	accounting	accounting	NOUN
fbem-1519	159	2	research	research	NOUN
fbem-1519	159	3	,	,	PUNCT
fbem-1519	159	4	2014	2014	NUM
fbem-1519	159	5	(	(	PUNCT
fbem-1519	159	6	01	01	NUM
fbem-1519	159	7	):	):	PUNCT
fbem-1519	159	8	21	21	NUM
fbem-1519	159	9	-	-	SYM
fbem-1519	159	10	27	27	NUM
fbem-1519	159	11	+	+	NOUN
fbem-1519	159	12	94	94	NUM
fbem-1519	159	13	.	.	PUNCT
fbem-1519	160	1	[	[	X
fbem-1519	160	2	28	28	NUM
fbem-1519	160	3	]	]	X
fbem-1519	160	4	tian	tian	ADJ
fbem-1519	160	5	binbin	binbin	NOUN
fbem-1519	160	6	,	,	PUNCT
fbem-1519	160	7	fan	fan	PROPN
fbem-1519	160	8	ziying	ziying	PROPN
fbem-1519	160	9	.	.	PUNCT
fbem-1519	161	1	conspiracy	conspiracy	NOUN
fbem-1519	161	2	,	,	PUNCT
fbem-1519	161	3	rent	rent	NOUN
fbem-1519	161	4	-	-	PUNCT
fbem-1519	161	5	seeking	seeking	NOUN
fbem-1519	161	6	and	and	CCONJ
fbem-1519	161	7	corporate	corporate	ADJ
fbem-1519	161	8	tax	tax	NOUN
fbem-1519	161	9	evasion	evasion	NOUN
fbem-1519	162	1	[	[	X
fbem-1519	162	2	j	j	X
fbem-1519	162	3	]	]	X
fbem-1519	162	4	.	.	PUNCT
fbem-1519	163	1	economic	economic	ADJ
fbem-1519	163	2	research	research	NOUN
fbem-1519	163	3	,	,	PUNCT
fbem-1519	163	4	2018	2018	NUM
fbem-1519	163	5	,	,	PUNCT
fbem-1519	163	6	53(05	53(05	NUM
fbem-1519	163	7	):	):	PUNCT
fbem-1519	163	8	118	118	NUM
fbem-1519	163	9	-	-	SYM
fbem-1519	163	10	131	131	NUM
fbem-1519	163	11	.	.	PUNCT