id	sid	tid	token	lemma	pos
fbem-15414	1	1	frontiers	frontier	NOUN
fbem-15414	1	2	in	in	ADP
fbem-15414	1	3	business	business	NOUN
fbem-15414	1	4	,	,	PUNCT
fbem-15414	1	5	economics	economic	NOUN
fbem-15414	1	6	and	and	CCONJ
fbem-15414	1	7	management	management	NOUN
fbem-15414	1	8	issn	issn	PROPN
fbem-15414	1	9	:	:	PUNCT
fbem-15414	1	10	2766	2766	NUM
fbem-15414	1	11	-	-	PUNCT
fbem-15414	1	12	824x	824x	NUM
fbem-15414	1	13	|	|	ADJ
fbem-15414	1	14	vol	vol	NOUN
fbem-15414	1	15	.	.	PROPN
fbem-15414	1	16	12	12	NUM
fbem-15414	1	17	,	,	PUNCT
fbem-15414	1	18	no	no	INTJ
fbem-15414	1	19	.	.	NOUN
fbem-15414	1	20	3	3	NUM
fbem-15414	1	21	,	,	PUNCT
fbem-15414	1	22	2023	2023	NUM
fbem-15414	1	23	197	197	NUM
fbem-15414	1	24	a	a	DET
fbem-15414	1	25	brief	brief	ADJ
fbem-15414	1	26	analysis	analysis	NOUN
fbem-15414	1	27	of	of	ADP
fbem-15414	1	28	the	the	DET
fbem-15414	1	29	differences	difference	NOUN
fbem-15414	1	30	between	between	ADP
fbem-15414	1	31	accounting	accounting	NOUN
fbem-15414	1	32	standards	standard	NOUN
fbem-15414	1	33	and	and	CCONJ
fbem-15414	1	34	tax	tax	NOUN
fbem-15414	1	35	laws	law	NOUN
fbem-15414	1	36	yifan	yifan	VERB
fbem-15414	1	37	gao	gao	PROPN
fbem-15414	1	38	school	school	PROPN
fbem-15414	1	39	of	of	ADP
fbem-15414	1	40	management	management	NOUN
fbem-15414	1	41	,	,	PUNCT
fbem-15414	1	42	ocean	ocean	PROPN
fbem-15414	1	43	university	university	PROPN
fbem-15414	1	44	of	of	ADP
fbem-15414	1	45	china	china	PROPN
fbem-15414	1	46	,	,	PUNCT
fbem-15414	1	47	qingdao	qingdao	PROPN
fbem-15414	1	48	,	,	PUNCT
fbem-15414	1	49	china	china	PROPN
fbem-15414	1	50	abstract	abstract	PROPN
fbem-15414	1	51	:	:	PUNCT
fbem-15414	1	52	in	in	ADP
fbem-15414	1	53	the	the	DET
fbem-15414	1	54	process	process	NOUN
fbem-15414	1	55	of	of	ADP
fbem-15414	1	56	management	management	NOUN
fbem-15414	1	57	and	and	CCONJ
fbem-15414	1	58	operation	operation	NOUN
fbem-15414	1	59	,	,	PUNCT
fbem-15414	1	60	the	the	DET
fbem-15414	1	61	tax	tax	NOUN
fbem-15414	1	62	laws	law	NOUN
fbem-15414	1	63	and	and	CCONJ
fbem-15414	1	64	accounting	accounting	NOUN
fbem-15414	1	65	standards	standard	NOUN
fbem-15414	1	66	have	have	VERB
fbem-15414	1	67	unique	unique	ADJ
fbem-15414	1	68	regulations	regulation	NOUN
fbem-15414	1	69	of	of	ADP
fbem-15414	1	70	the	the	DET
fbem-15414	1	71	same	same	ADJ
fbem-15414	1	72	economic	economic	ADJ
fbem-15414	1	73	activities	activity	NOUN
fbem-15414	1	74	in	in	ADP
fbem-15414	1	75	different	different	ADJ
fbem-15414	1	76	areas	area	NOUN
fbem-15414	1	77	.	.	PUNCT
fbem-15414	2	1	however	however	ADV
fbem-15414	2	2	,	,	PUNCT
fbem-15414	2	3	there	there	PRON
fbem-15414	2	4	are	be	VERB
fbem-15414	2	5	certain	certain	ADJ
fbem-15414	2	6	differences	difference	NOUN
fbem-15414	2	7	between	between	ADP
fbem-15414	2	8	accounting	accounting	NOUN
fbem-15414	2	9	standards	standard	NOUN
fbem-15414	2	10	and	and	CCONJ
fbem-15414	2	11	tax	tax	NOUN
fbem-15414	2	12	laws	law	NOUN
fbem-15414	2	13	,	,	PUNCT
fbem-15414	2	14	which	which	PRON
fbem-15414	2	15	constantly	constantly	ADV
fbem-15414	2	16	increases	increase	VERB
fbem-15414	2	17	the	the	DET
fbem-15414	2	18	compliance	compliance	NOUN
fbem-15414	2	19	costs	cost	NOUN
fbem-15414	2	20	.	.	PUNCT
fbem-15414	3	1	due	due	ADP
fbem-15414	3	2	to	to	ADP
fbem-15414	3	3	the	the	DET
fbem-15414	3	4	differences	difference	NOUN
fbem-15414	3	5	in	in	ADP
fbem-15414	3	6	accounting	accounting	NOUN
fbem-15414	3	7	standards	standard	NOUN
fbem-15414	3	8	and	and	CCONJ
fbem-15414	3	9	tax	tax	NOUN
fbem-15414	3	10	laws	law	NOUN
fbem-15414	3	11	,	,	PUNCT
fbem-15414	3	12	distinctions	distinction	NOUN
fbem-15414	3	13	and	and	CCONJ
fbem-15414	3	14	contradictions	contradiction	NOUN
fbem-15414	3	15	also	also	ADV
fbem-15414	3	16	exists	exist	VERB
fbem-15414	3	17	in	in	ADP
fbem-15414	3	18	activities	activity	NOUN
fbem-15414	3	19	of	of	ADP
fbem-15414	3	20	enterprises	enterprise	NOUN
fbem-15414	3	21	.	.	PUNCT
fbem-15414	4	1	how	how	SCONJ
fbem-15414	4	2	to	to	PART
fbem-15414	4	3	view	view	VERB
fbem-15414	4	4	these	these	DET
fbem-15414	4	5	differences	difference	NOUN
fbem-15414	4	6	and	and	CCONJ
fbem-15414	4	7	accomplish	accomplish	VERB
fbem-15414	4	8	the	the	DET
fbem-15414	4	9	coordination	coordination	NOUN
fbem-15414	4	10	between	between	ADP
fbem-15414	4	11	them	they	PRON
fbem-15414	4	12	has	have	AUX
fbem-15414	4	13	caused	cause	VERB
fbem-15414	4	14	heated	heated	ADJ
fbem-15414	4	15	debate	debate	NOUN
fbem-15414	4	16	.	.	PUNCT
fbem-15414	5	1	keywords	keyword	NOUN
fbem-15414	5	2	:	:	PUNCT
fbem-15414	5	3	tax	tax	NOUN
fbem-15414	5	4	laws	law	NOUN
fbem-15414	5	5	,	,	PUNCT
fbem-15414	5	6	accounting	accounting	NOUN
fbem-15414	5	7	standards	standard	NOUN
fbem-15414	5	8	,	,	PUNCT
fbem-15414	5	9	differences	difference	NOUN
fbem-15414	5	10	.	.	PUNCT
fbem-15414	6	1	1	1	X
fbem-15414	6	2	.	.	X
fbem-15414	6	3	introduction	introduction	NOUN
fbem-15414	6	4	1.1	1.1	NUM
fbem-15414	6	5	.	.	PUNCT
fbem-15414	7	1	research	research	NOUN
fbem-15414	7	2	background	background	NOUN
fbem-15414	7	3	accounting	accounting	NOUN
fbem-15414	7	4	and	and	CCONJ
fbem-15414	7	5	taxation	taxation	NOUN
fbem-15414	7	6	are	be	AUX
fbem-15414	7	7	two	two	NUM
fbem-15414	7	8	important	important	ADJ
fbem-15414	7	9	areas	area	NOUN
fbem-15414	7	10	of	of	ADP
fbem-15414	7	11	economy	economy	NOUN
fbem-15414	7	12	,	,	PUNCT
fbem-15414	7	13	both	both	PRON
fbem-15414	7	14	of	of	ADP
fbem-15414	7	15	which	which	PRON
fbem-15414	7	16	affect	affect	VERB
fbem-15414	7	17	the	the	DET
fbem-15414	7	18	development	development	NOUN
fbem-15414	7	19	of	of	ADP
fbem-15414	7	20	the	the	DET
fbem-15414	7	21	whole	whole	ADJ
fbem-15414	7	22	society	society	NOUN
fbem-15414	7	23	.	.	PUNCT
fbem-15414	8	1	the	the	DET
fbem-15414	8	2	accounting	accounting	NOUN
fbem-15414	8	3	standards	standard	NOUN
fbem-15414	8	4	and	and	CCONJ
fbem-15414	8	5	tax	tax	NOUN
fbem-15414	8	6	laws	law	NOUN
fbem-15414	8	7	of	of	ADP
fbem-15414	8	8	various	various	ADJ
fbem-15414	8	9	countries	country	NOUN
fbem-15414	8	10	have	have	AUX
fbem-15414	8	11	been	be	AUX
fbem-15414	8	12	dynamically	dynamically	ADV
fbem-15414	8	13	changing	change	VERB
fbem-15414	8	14	and	and	CCONJ
fbem-15414	8	15	adjusting	adjust	VERB
fbem-15414	8	16	with	with	ADP
fbem-15414	8	17	the	the	DET
fbem-15414	8	18	development	development	NOUN
fbem-15414	8	19	of	of	ADP
fbem-15414	8	20	economy	economy	NOUN
fbem-15414	8	21	.	.	PUNCT
fbem-15414	9	1	for	for	ADP
fbem-15414	9	2	china	china	PROPN
fbem-15414	9	3	,	,	PUNCT
fbem-15414	9	4	in	in	ADP
fbem-15414	9	5	the	the	DET
fbem-15414	9	6	era	era	NOUN
fbem-15414	9	7	of	of	ADP
fbem-15414	9	8	the	the	DET
fbem-15414	9	9	planned	plan	VERB
fbem-15414	9	10	economy	economy	NOUN
fbem-15414	9	11	,	,	PUNCT
fbem-15414	9	12	the	the	DET
fbem-15414	9	13	principles	principle	NOUN
fbem-15414	9	14	of	of	ADP
fbem-15414	9	15	accounting	accounting	NOUN
fbem-15414	9	16	and	and	CCONJ
fbem-15414	9	17	taxation	taxation	NOUN
fbem-15414	9	18	basically	basically	ADV
fbem-15414	9	19	converged	converge	VERB
fbem-15414	9	20	,	,	PUNCT
fbem-15414	9	21	and	and	CCONJ
fbem-15414	9	22	the	the	DET
fbem-15414	9	23	differences	difference	NOUN
fbem-15414	9	24	between	between	ADP
fbem-15414	9	25	accounting	accounting	NOUN
fbem-15414	9	26	standards	standard	NOUN
fbem-15414	9	27	and	and	CCONJ
fbem-15414	9	28	tax	tax	NOUN
fbem-15414	9	29	laws	law	NOUN
fbem-15414	9	30	could	could	AUX
fbem-15414	9	31	be	be	AUX
fbem-15414	9	32	ignored	ignore	VERB
fbem-15414	9	33	.	.	PUNCT
fbem-15414	10	1	however	however	ADV
fbem-15414	10	2	,	,	PUNCT
fbem-15414	10	3	with	with	ADP
fbem-15414	10	4	the	the	DET
fbem-15414	10	5	continuous	continuous	ADJ
fbem-15414	10	6	development	development	NOUN
fbem-15414	10	7	of	of	ADP
fbem-15414	10	8	the	the	DET
fbem-15414	10	9	economy	economy	NOUN
fbem-15414	10	10	,	,	PUNCT
fbem-15414	10	11	especially	especially	ADV
fbem-15414	10	12	the	the	DET
fbem-15414	10	13	reform	reform	NOUN
fbem-15414	10	14	of	of	ADP
fbem-15414	10	15	the	the	DET
fbem-15414	10	16	accounting	accounting	NOUN
fbem-15414	10	17	system	system	NOUN
fbem-15414	10	18	and	and	CCONJ
fbem-15414	10	19	fiscal	fiscal	ADJ
fbem-15414	10	20	and	and	CCONJ
fbem-15414	10	21	taxation	taxation	NOUN
fbem-15414	10	22	system	system	NOUN
fbem-15414	10	23	in	in	ADP
fbem-15414	10	24	the	the	DET
fbem-15414	10	25	1990s	1990	NOUN
fbem-15414	10	26	,	,	PUNCT
fbem-15414	10	27	accounting	accounting	NOUN
fbem-15414	10	28	standards	standard	NOUN
fbem-15414	10	29	and	and	CCONJ
fbem-15414	10	30	tax	tax	NOUN
fbem-15414	10	31	laws	law	NOUN
fbem-15414	10	32	gradually	gradually	ADV
fbem-15414	10	33	separated	separate	VERB
fbem-15414	10	34	,	,	PUNCT
fbem-15414	10	35	and	and	CCONJ
fbem-15414	10	36	the	the	DET
fbem-15414	10	37	differences	difference	NOUN
fbem-15414	10	38	kept	keep	VERB
fbem-15414	10	39	expanding	expand	VERB
fbem-15414	10	40	.	.	PUNCT
fbem-15414	11	1	the	the	DET
fbem-15414	11	2	promulgation	promulgation	NOUN
fbem-15414	11	3	and	and	CCONJ
fbem-15414	11	4	implementation	implementation	NOUN
fbem-15414	11	5	of	of	ADP
fbem-15414	11	6	the	the	DET
fbem-15414	11	7	new	new	ADJ
fbem-15414	11	8	accounting	accounting	NOUN
fbem-15414	11	9	standards	standard	NOUN
fbem-15414	11	10	take	take	VERB
fbem-15414	11	11	the	the	DET
fbem-15414	11	12	relevance	relevance	NOUN
fbem-15414	11	13	and	and	CCONJ
fbem-15414	11	14	usefulness	usefulness	NOUN
fbem-15414	11	15	of	of	ADP
fbem-15414	11	16	accounting	accounting	NOUN
fbem-15414	11	17	information	information	NOUN
fbem-15414	11	18	as	as	ADP
fbem-15414	11	19	the	the	DET
fbem-15414	11	20	main	main	ADJ
fbem-15414	11	21	goal	goal	NOUN
fbem-15414	11	22	,	,	PUNCT
fbem-15414	11	23	which	which	PRON
fbem-15414	11	24	highlights	highlight	VERB
fbem-15414	11	25	the	the	DET
fbem-15414	11	26	independent	independent	ADJ
fbem-15414	11	27	status	status	NOUN
fbem-15414	11	28	of	of	ADP
fbem-15414	11	29	accounting	accounting	NOUN
fbem-15414	11	30	.	.	PUNCT
fbem-15414	12	1	at	at	ADP
fbem-15414	12	2	the	the	DET
fbem-15414	12	3	same	same	ADJ
fbem-15414	12	4	time	time	NOUN
fbem-15414	12	5	,	,	PUNCT
fbem-15414	12	6	the	the	DET
fbem-15414	12	7	continuous	continuous	ADJ
fbem-15414	12	8	reform	reform	NOUN
fbem-15414	12	9	and	and	CCONJ
fbem-15414	12	10	deepening	deepening	NOUN
fbem-15414	12	11	of	of	ADP
fbem-15414	12	12	the	the	DET
fbem-15414	12	13	fiscal	fiscal	ADJ
fbem-15414	12	14	and	and	CCONJ
fbem-15414	12	15	taxation	taxation	NOUN
fbem-15414	12	16	system	system	NOUN
fbem-15414	12	17	has	have	AUX
fbem-15414	12	18	made	make	VERB
fbem-15414	12	19	the	the	DET
fbem-15414	12	20	tax	tax	NOUN
fbem-15414	12	21	system	system	NOUN
fbem-15414	12	22	constantly	constantly	ADV
fbem-15414	12	23	improved	improve	VERB
fbem-15414	12	24	,	,	PUNCT
fbem-15414	12	25	and	and	CCONJ
fbem-15414	12	26	more	more	ADJ
fbem-15414	12	27	attention	attention	NOUN
fbem-15414	12	28	has	have	AUX
fbem-15414	12	29	been	be	AUX
fbem-15414	12	30	paid	pay	VERB
fbem-15414	12	31	to	to	ADP
fbem-15414	12	32	the	the	DET
fbem-15414	12	33	regulatory	regulatory	ADJ
fbem-15414	12	34	role	role	NOUN
fbem-15414	12	35	of	of	ADP
fbem-15414	12	36	taxation	taxation	NOUN
fbem-15414	12	37	on	on	ADP
fbem-15414	12	38	national	national	ADJ
fbem-15414	12	39	income	income	NOUN
fbem-15414	12	40	and	and	CCONJ
fbem-15414	12	41	national	national	ADJ
fbem-15414	12	42	economy	economy	NOUN
fbem-15414	12	43	.	.	PUNCT
fbem-15414	13	1	with	with	ADP
fbem-15414	13	2	the	the	DET
fbem-15414	13	3	establishment	establishment	NOUN
fbem-15414	13	4	and	and	CCONJ
fbem-15414	13	5	improvement	improvement	NOUN
fbem-15414	13	6	of	of	ADP
fbem-15414	13	7	the	the	DET
fbem-15414	13	8	socialist	socialist	ADJ
fbem-15414	13	9	market	market	NOUN
fbem-15414	13	10	economy	economy	NOUN
fbem-15414	13	11	,	,	PUNCT
fbem-15414	13	12	in	in	ADP
fbem-15414	13	13	the	the	DET
fbem-15414	13	14	process	process	NOUN
fbem-15414	13	15	of	of	ADP
fbem-15414	13	16	the	the	DET
fbem-15414	13	17	continuous	continuous	ADJ
fbem-15414	13	18	improvement	improvement	NOUN
fbem-15414	13	19	of	of	ADP
fbem-15414	13	20	the	the	DET
fbem-15414	13	21	accounting	accounting	NOUN
fbem-15414	13	22	system	system	NOUN
fbem-15414	13	23	and	and	CCONJ
fbem-15414	13	24	the	the	DET
fbem-15414	13	25	tax	tax	NOUN
fbem-15414	13	26	system	system	NOUN
fbem-15414	13	27	and	and	CCONJ
fbem-15414	13	28	their	their	PRON
fbem-15414	13	29	integration	integration	NOUN
fbem-15414	13	30	with	with	ADP
fbem-15414	13	31	the	the	DET
fbem-15414	13	32	international	international	ADJ
fbem-15414	13	33	standards	standard	NOUN
fbem-15414	13	34	,	,	PUNCT
fbem-15414	13	35	there	there	PRON
fbem-15414	13	36	are	be	VERB
fbem-15414	13	37	various	various	ADJ
fbem-15414	13	38	problems	problem	NOUN
fbem-15414	13	39	in	in	ADP
fbem-15414	13	40	the	the	DET
fbem-15414	13	41	coordination	coordination	NOUN
fbem-15414	13	42	between	between	ADP
fbem-15414	13	43	the	the	DET
fbem-15414	13	44	accounting	accounting	NOUN
fbem-15414	13	45	standards	standard	NOUN
fbem-15414	13	46	and	and	CCONJ
fbem-15414	13	47	the	the	DET
fbem-15414	13	48	tax	tax	NOUN
fbem-15414	13	49	laws	law	NOUN
fbem-15414	13	50	,	,	PUNCT
fbem-15414	13	51	which	which	PRON
fbem-15414	13	52	affect	affect	VERB
fbem-15414	13	53	the	the	DET
fbem-15414	13	54	authenticity	authenticity	NOUN
fbem-15414	13	55	of	of	ADP
fbem-15414	13	56	accounting	accounting	NOUN
fbem-15414	13	57	information	information	NOUN
fbem-15414	13	58	and	and	CCONJ
fbem-15414	13	59	the	the	DET
fbem-15414	13	60	seriousness	seriousness	NOUN
fbem-15414	13	61	of	of	ADP
fbem-15414	13	62	tax	tax	NOUN
fbem-15414	13	63	laws	law	NOUN
fbem-15414	13	64	to	to	ADP
fbem-15414	13	65	a	a	DET
fbem-15414	13	66	certain	certain	ADJ
fbem-15414	13	67	extent	extent	NOUN
fbem-15414	13	68	.	.	PUNCT
fbem-15414	14	1	therefore	therefore	ADV
fbem-15414	14	2	,	,	PUNCT
fbem-15414	14	3	how	how	SCONJ
fbem-15414	14	4	to	to	PART
fbem-15414	14	5	analyze	analyze	VERB
fbem-15414	14	6	and	and	CCONJ
fbem-15414	14	7	study	study	VERB
fbem-15414	14	8	the	the	DET
fbem-15414	14	9	differences	difference	NOUN
fbem-15414	14	10	between	between	ADP
fbem-15414	14	11	accounting	accounting	NOUN
fbem-15414	14	12	system	system	NOUN
fbem-15414	14	13	and	and	CCONJ
fbem-15414	14	14	tax	tax	NOUN
fbem-15414	14	15	laws	law	NOUN
fbem-15414	14	16	,	,	PUNCT
fbem-15414	14	17	and	and	CCONJ
fbem-15414	14	18	try	try	VERB
fbem-15414	14	19	to	to	PART
fbem-15414	14	20	reduce	reduce	VERB
fbem-15414	14	21	or	or	CCONJ
fbem-15414	14	22	even	even	ADV
fbem-15414	14	23	eliminate	eliminate	VERB
fbem-15414	14	24	the	the	DET
fbem-15414	14	25	differences	difference	NOUN
fbem-15414	14	26	between	between	ADP
fbem-15414	14	27	the	the	DET
fbem-15414	14	28	two	two	NUM
fbem-15414	14	29	,	,	PUNCT
fbem-15414	14	30	and	and	CCONJ
fbem-15414	14	31	then	then	ADV
fbem-15414	14	32	promote	promote	VERB
fbem-15414	14	33	the	the	DET
fbem-15414	14	34	sustainable	sustainable	ADJ
fbem-15414	14	35	development	development	NOUN
fbem-15414	14	36	of	of	ADP
fbem-15414	14	37	economy	economy	NOUN
fbem-15414	14	38	has	have	VERB
fbem-15414	14	39	important	important	ADJ
fbem-15414	14	40	value[1	value[1	NOUN
fbem-15414	14	41	]	]	X
fbem-15414	14	42	.	.	PUNCT
fbem-15414	15	1	1.2	1.2	NUM
fbem-15414	15	2	.	.	PUNCT
fbem-15414	15	3	significance	significance	NOUN
fbem-15414	15	4	with	with	ADP
fbem-15414	15	5	the	the	DET
fbem-15414	15	6	continuous	continuous	ADJ
fbem-15414	15	7	improvement	improvement	NOUN
fbem-15414	15	8	of	of	ADP
fbem-15414	15	9	the	the	DET
fbem-15414	15	10	socialist	socialist	ADJ
fbem-15414	15	11	market	market	NOUN
fbem-15414	15	12	economic	economic	ADJ
fbem-15414	15	13	system	system	NOUN
fbem-15414	15	14	,	,	PUNCT
fbem-15414	15	15	the	the	DET
fbem-15414	15	16	regulations	regulation	NOUN
fbem-15414	15	17	of	of	ADP
fbem-15414	15	18	accounting	accounting	NOUN
fbem-15414	15	19	and	and	CCONJ
fbem-15414	15	20	taxation	taxation	NOUN
fbem-15414	15	21	are	be	AUX
fbem-15414	15	22	constantly	constantly	ADV
fbem-15414	15	23	optimized	optimize	VERB
fbem-15414	15	24	.	.	PUNCT
fbem-15414	16	1	accounting	accounting	NOUN
fbem-15414	16	2	is	be	AUX
fbem-15414	16	3	the	the	DET
fbem-15414	16	4	basis	basis	NOUN
fbem-15414	16	5	of	of	ADP
fbem-15414	16	6	tax	tax	NOUN
fbem-15414	16	7	revenue	revenue	NOUN
fbem-15414	16	8	,	,	PUNCT
fbem-15414	16	9	and	and	CCONJ
fbem-15414	16	10	tax	tax	NOUN
fbem-15414	16	11	revenue	revenue	NOUN
fbem-15414	16	12	also	also	ADV
fbem-15414	16	13	influence	influence	VERB
fbem-15414	16	14	accounting	accounting	NOUN
fbem-15414	16	15	activities	activity	NOUN
fbem-15414	16	16	.	.	PUNCT
fbem-15414	17	1	therefore	therefore	ADV
fbem-15414	17	2	,	,	PUNCT
fbem-15414	17	3	in	in	ADP
fbem-15414	17	4	the	the	DET
fbem-15414	17	5	process	process	NOUN
fbem-15414	17	6	of	of	ADP
fbem-15414	17	7	improving	improve	VERB
fbem-15414	17	8	the	the	DET
fbem-15414	17	9	accounting	accounting	NOUN
fbem-15414	17	10	and	and	CCONJ
fbem-15414	17	11	tax	tax	NOUN
fbem-15414	17	12	laws	law	NOUN
fbem-15414	17	13	systems	system	NOUN
fbem-15414	17	14	,	,	PUNCT
fbem-15414	17	15	studying	study	VERB
fbem-15414	17	16	how	how	SCONJ
fbem-15414	17	17	to	to	PART
fbem-15414	17	18	control	control	VERB
fbem-15414	17	19	and	and	CCONJ
fbem-15414	17	20	coordinate	coordinate	VERB
fbem-15414	17	21	the	the	DET
fbem-15414	17	22	differences	difference	NOUN
fbem-15414	17	23	between	between	ADP
fbem-15414	17	24	them	they	PRON
fbem-15414	17	25	will	will	AUX
fbem-15414	17	26	help	help	VERB
fbem-15414	17	27	to	to	PART
fbem-15414	17	28	further	far	ADV
fbem-15414	17	29	enrich	enrich	VERB
fbem-15414	17	30	the	the	DET
fbem-15414	17	31	theoretical	theoretical	ADJ
fbem-15414	17	32	system	system	NOUN
fbem-15414	17	33	of	of	ADP
fbem-15414	17	34	socialist	socialist	ADJ
fbem-15414	17	35	market	market	NOUN
fbem-15414	17	36	economy	economy	NOUN
fbem-15414	17	37	,	,	PUNCT
fbem-15414	17	38	and	and	CCONJ
fbem-15414	17	39	also	also	ADV
fbem-15414	17	40	has	have	VERB
fbem-15414	17	41	important	important	ADJ
fbem-15414	17	42	guiding	guiding	NOUN
fbem-15414	17	43	significance	significance	NOUN
fbem-15414	17	44	and	and	CCONJ
fbem-15414	17	45	theoretical	theoretical	ADJ
fbem-15414	17	46	support	support	NOUN
fbem-15414	17	47	for	for	ADP
fbem-15414	17	48	improving	improve	VERB
fbem-15414	17	49	the	the	DET
fbem-15414	17	50	reform	reform	NOUN
fbem-15414	17	51	of	of	ADP
fbem-15414	17	52	fiscal	fiscal	ADJ
fbem-15414	17	53	and	and	CCONJ
fbem-15414	17	54	tax	tax	NOUN
fbem-15414	17	55	systems	system	NOUN
fbem-15414	17	56	.	.	PUNCT
fbem-15414	18	1	at	at	ADP
fbem-15414	18	2	present	present	ADJ
fbem-15414	18	3	,	,	PUNCT
fbem-15414	18	4	china	china	PROPN
fbem-15414	18	5	's	's	PART
fbem-15414	18	6	new	new	ADJ
fbem-15414	18	7	accounting	accounting	NOUN
fbem-15414	18	8	standards	standard	NOUN
fbem-15414	18	9	emphasis	emphasis	NOUN
fbem-15414	18	10	on	on	ADP
fbem-15414	18	11	the	the	DET
fbem-15414	18	12	independence	independence	NOUN
fbem-15414	18	13	of	of	ADP
fbem-15414	18	14	accounting	accounting	NOUN
fbem-15414	18	15	to	to	PART
fbem-15414	18	16	ensure	ensure	VERB
fbem-15414	18	17	the	the	DET
fbem-15414	18	18	relevance	relevance	NOUN
fbem-15414	18	19	and	and	CCONJ
fbem-15414	18	20	usefulness	usefulness	NOUN
fbem-15414	18	21	of	of	ADP
fbem-15414	18	22	accounting	accounting	NOUN
fbem-15414	18	23	information	information	NOUN
fbem-15414	18	24	result	result	NOUN
fbem-15414	18	25	in	in	ADP
fbem-15414	18	26	the	the	DET
fbem-15414	18	27	fact	fact	NOUN
fbem-15414	18	28	that	that	SCONJ
fbem-15414	18	29	accounting	accounting	NOUN
fbem-15414	18	30	standards	standard	NOUN
fbem-15414	18	31	and	and	CCONJ
fbem-15414	18	32	tax	tax	NOUN
fbem-15414	18	33	laws	law	NOUN
fbem-15414	18	34	coordination	coordination	NOUN
fbem-15414	18	35	is	be	AUX
fbem-15414	18	36	not	not	PART
fbem-15414	18	37	enough	enough	ADJ
fbem-15414	18	38	,	,	PUNCT
fbem-15414	18	39	resulting	result	VERB
fbem-15414	18	40	in	in	ADP
fbem-15414	18	41	the	the	DET
fbem-15414	18	42	separation	separation	NOUN
fbem-15414	18	43	of	of	ADP
fbem-15414	18	44	the	the	DET
fbem-15414	18	45	two	two	NUM
fbem-15414	18	46	.	.	PUNCT
fbem-15414	19	1	this	this	DET
fbem-15414	19	2	kind	kind	NOUN
fbem-15414	19	3	of	of	ADP
fbem-15414	19	4	problem	problem	NOUN
fbem-15414	19	5	affects	affect	VERB
fbem-15414	19	6	the	the	DET
fbem-15414	19	7	accounting	accounting	NOUN
fbem-15414	19	8	activities	activity	NOUN
fbem-15414	19	9	and	and	CCONJ
fbem-15414	19	10	tax	tax	NOUN
fbem-15414	19	11	management	management	NOUN
fbem-15414	19	12	of	of	ADP
fbem-15414	19	13	enterprises	enterprise	NOUN
fbem-15414	19	14	,	,	PUNCT
fbem-15414	19	15	it	it	PRON
fbem-15414	19	16	is	be	AUX
fbem-15414	19	17	urgent	urgent	ADJ
fbem-15414	19	18	to	to	PART
fbem-15414	19	19	solve	solve	VERB
fbem-15414	19	20	the	the	DET
fbem-15414	19	21	problems	problem	NOUN
fbem-15414	19	22	between	between	ADP
fbem-15414	19	23	accounting	accounting	NOUN
fbem-15414	19	24	standards	standard	NOUN
fbem-15414	19	25	and	and	CCONJ
fbem-15414	19	26	tax	tax	NOUN
fbem-15414	19	27	laws	law	NOUN
fbem-15414	19	28	.	.	PUNCT
fbem-15414	20	1	by	by	ADP
fbem-15414	20	2	analyzing	analyze	VERB
fbem-15414	20	3	the	the	DET
fbem-15414	20	4	differences	difference	NOUN
fbem-15414	20	5	between	between	ADP
fbem-15414	20	6	the	the	DET
fbem-15414	20	7	two	two	NUM
fbem-15414	20	8	,	,	PUNCT
fbem-15414	20	9	it	it	PRON
fbem-15414	20	10	is	be	AUX
fbem-15414	20	11	helpful	helpful	ADJ
fbem-15414	20	12	for	for	SCONJ
fbem-15414	20	13	enterprises	enterprise	NOUN
fbem-15414	20	14	to	to	PART
fbem-15414	20	15	prevent	prevent	VERB
fbem-15414	20	16	accounting	accounting	NOUN
fbem-15414	20	17	risks	risk	NOUN
fbem-15414	20	18	,	,	PUNCT
fbem-15414	20	19	reduce	reduce	VERB
fbem-15414	20	20	accounting	accounting	NOUN
fbem-15414	20	21	costs	cost	NOUN
fbem-15414	20	22	and	and	CCONJ
fbem-15414	20	23	tax	tax	NOUN
fbem-15414	20	24	collection	collection	NOUN
fbem-15414	20	25	costs	cost	NOUN
fbem-15414	20	26	as	as	ADV
fbem-15414	20	27	well	well	ADV
fbem-15414	20	28	as	as	ADP
fbem-15414	20	29	improving	improve	VERB
fbem-15414	20	30	taxpayers	taxpayer	NOUN
fbem-15414	20	31	'	'	PART
fbem-15414	20	32	tax	tax	NOUN
fbem-15414	20	33	compliance	compliance	NOUN
fbem-15414	20	34	.	.	PUNCT
fbem-15414	21	1	1.3	1.3	NUM
fbem-15414	21	2	.	.	PUNCT
fbem-15414	22	1	research	research	NOUN
fbem-15414	22	2	status	status	NOUN
fbem-15414	22	3	for	for	ADP
fbem-15414	22	4	developed	developed	ADJ
fbem-15414	22	5	countries	country	NOUN
fbem-15414	22	6	,	,	PUNCT
fbem-15414	22	7	in	in	ADP
fbem-15414	22	8	the	the	DET
fbem-15414	22	9	development	development	NOUN
fbem-15414	22	10	of	of	ADP
fbem-15414	22	11	market	market	NOUN
fbem-15414	22	12	economy	economy	NOUN
fbem-15414	22	13	for	for	ADP
fbem-15414	22	14	hundreds	hundred	NOUN
fbem-15414	22	15	of	of	ADP
fbem-15414	22	16	years	year	NOUN
fbem-15414	22	17	,	,	PUNCT
fbem-15414	22	18	the	the	DET
fbem-15414	22	19	government	government	NOUN
fbem-15414	22	20	has	have	AUX
fbem-15414	22	21	gradually	gradually	ADV
fbem-15414	22	22	solved	solve	VERB
fbem-15414	22	23	the	the	DET
fbem-15414	22	24	problem	problem	NOUN
fbem-15414	22	25	of	of	ADP
fbem-15414	22	26	differences	difference	NOUN
fbem-15414	22	27	between	between	ADP
fbem-15414	22	28	accounting	accounting	NOUN
fbem-15414	22	29	and	and	CCONJ
fbem-15414	22	30	taxation	taxation	NOUN
fbem-15414	22	31	through	through	ADP
fbem-15414	22	32	various	various	ADJ
fbem-15414	22	33	macro	macro	NOUN
fbem-15414	22	34	-	-	NOUN
fbem-15414	22	35	control	control	ADJ
fbem-15414	22	36	and	and	CCONJ
fbem-15414	22	37	micro	micro	NOUN
fbem-15414	22	38	-	-	NOUN
fbem-15414	22	39	control	control	NOUN
fbem-15414	22	40	according	accord	VERB
fbem-15414	22	41	to	to	ADP
fbem-15414	22	42	the	the	DET
fbem-15414	22	43	political	political	ADJ
fbem-15414	22	44	,	,	PUNCT
fbem-15414	22	45	economic	economic	ADJ
fbem-15414	22	46	and	and	CCONJ
fbem-15414	22	47	cultural	cultural	ADJ
fbem-15414	22	48	conditions	condition	NOUN
fbem-15414	22	49	of	of	ADP
fbem-15414	22	50	the	the	DET
fbem-15414	22	51	country	country	NOUN
fbem-15414	22	52	.	.	PUNCT
fbem-15414	23	1	with	with	ADP
fbem-15414	23	2	the	the	DET
fbem-15414	23	3	advancement	advancement	NOUN
fbem-15414	23	4	of	of	ADP
fbem-15414	23	5	the	the	DET
fbem-15414	23	6	marketization	marketization	NOUN
fbem-15414	23	7	process	process	NOUN
fbem-15414	23	8	,	,	PUNCT
fbem-15414	23	9	the	the	DET
fbem-15414	23	10	cooperation	cooperation	NOUN
fbem-15414	23	11	between	between	ADP
fbem-15414	23	12	the	the	DET
fbem-15414	23	13	accounting	accounting	NOUN
fbem-15414	23	14	system	system	NOUN
fbem-15414	23	15	and	and	CCONJ
fbem-15414	23	16	the	the	DET
fbem-15414	23	17	tax	tax	NOUN
fbem-15414	23	18	laws	law	NOUN
fbem-15414	23	19	system	system	NOUN
fbem-15414	23	20	is	be	AUX
fbem-15414	23	21	more	more	ADJ
fbem-15414	23	22	mature.for	mature.for	ADP
fbem-15414	23	23	developing	develop	VERB
fbem-15414	23	24	countries	country	NOUN
fbem-15414	23	25	,	,	PUNCT
fbem-15414	23	26	most	most	ADJ
fbem-15414	23	27	of	of	ADP
fbem-15414	23	28	them	they	PRON
fbem-15414	23	29	ensure	ensure	VERB
fbem-15414	23	30	fiscal	fiscal	ADJ
fbem-15414	23	31	revenue	revenue	NOUN
fbem-15414	23	32	through	through	ADP
fbem-15414	23	33	taxation	taxation	NOUN
fbem-15414	23	34	and	and	CCONJ
fbem-15414	23	35	other	other	ADJ
fbem-15414	23	36	means	mean	NOUN
fbem-15414	23	37	.	.	PUNCT
fbem-15414	24	1	when	when	SCONJ
fbem-15414	24	2	formulating	formulate	VERB
fbem-15414	24	3	accounting	accounting	NOUN
fbem-15414	24	4	standards	standard	NOUN
fbem-15414	24	5	and	and	CCONJ
fbem-15414	24	6	tax	tax	NOUN
fbem-15414	24	7	laws	law	NOUN
fbem-15414	24	8	,	,	PUNCT
fbem-15414	24	9	various	various	ADJ
fbem-15414	24	10	departments	department	NOUN
fbem-15414	24	11	communicate	communicate	VERB
fbem-15414	24	12	with	with	ADP
fbem-15414	24	13	each	each	DET
fbem-15414	24	14	other	other	ADJ
fbem-15414	24	15	to	to	PART
fbem-15414	24	16	form	form	VERB
fbem-15414	24	17	relevant	relevant	ADJ
fbem-15414	24	18	laws	law	NOUN
fbem-15414	24	19	and	and	CCONJ
fbem-15414	24	20	regulations	regulation	NOUN
fbem-15414	24	21	after	after	ADP
fbem-15414	24	22	reaching	reach	VERB
fbem-15414	24	23	consensus	consensus	NOUN
fbem-15414	24	24	.	.	PUNCT
fbem-15414	25	1	generally	generally	ADV
fbem-15414	25	2	speaking	speak	VERB
fbem-15414	25	3	,	,	PUNCT
fbem-15414	25	4	there	there	PRON
fbem-15414	25	5	is	be	VERB
fbem-15414	25	6	no	no	DET
fbem-15414	25	7	big	big	ADJ
fbem-15414	25	8	difference	difference	NOUN
fbem-15414	25	9	between	between	ADP
fbem-15414	25	10	accounting	accounting	NOUN
fbem-15414	25	11	system	system	NOUN
fbem-15414	25	12	and	and	CCONJ
fbem-15414	25	13	tax	tax	NOUN
fbem-15414	25	14	laws	law	NOUN
fbem-15414	25	15	,	,	PUNCT
fbem-15414	25	16	so	so	SCONJ
fbem-15414	25	17	there	there	PRON
fbem-15414	25	18	are	be	VERB
fbem-15414	25	19	few	few	ADJ
fbem-15414	25	20	studies	study	NOUN
fbem-15414	25	21	on	on	ADP
fbem-15414	25	22	coordination	coordination	NOUN
fbem-15414	25	23	between	between	ADP
fbem-15414	25	24	accounting	accounting	NOUN
fbem-15414	25	25	system	system	NOUN
fbem-15414	25	26	and	and	CCONJ
fbem-15414	25	27	tax	tax	NOUN
fbem-15414	25	28	laws	law	NOUN
fbem-15414	25	29	in	in	ADP
fbem-15414	25	30	the	the	DET
fbem-15414	25	31	world	world	NOUN
fbem-15414	25	32	.	.	PUNCT
fbem-15414	26	1	more	more	ADJ
fbem-15414	26	2	emphasis	emphasis	NOUN
fbem-15414	26	3	is	be	AUX
fbem-15414	26	4	placed	place	VERB
fbem-15414	26	5	on	on	ADP
fbem-15414	26	6	the	the	DET
fbem-15414	26	7	study	study	NOUN
fbem-15414	26	8	of	of	ADP
fbem-15414	26	9	identification	identification	NOUN
fbem-15414	26	10	of	of	ADP
fbem-15414	26	11	tax	tax	NOUN
fbem-15414	26	12	and	and	CCONJ
fbem-15414	26	13	accounting	accounting	NOUN
fbem-15414	26	14	models	model	NOUN
fbem-15414	26	15	and	and	CCONJ
fbem-15414	26	16	their	their	PRON
fbem-15414	26	17	influencing	influence	VERB
fbem-15414	26	18	factors	factor	NOUN
fbem-15414	26	19	.	.	PUNCT
fbem-15414	27	1	internationally	internationally	ADV
fbem-15414	27	2	,	,	PUNCT
fbem-15414	27	3	the	the	DET
fbem-15414	27	4	reasons	reason	NOUN
fbem-15414	27	5	affecting	affect	VERB
fbem-15414	27	6	the	the	DET
fbem-15414	27	7	tax	tax	NOUN
fbem-15414	27	8	and	and	CCONJ
fbem-15414	27	9	accounting	accounting	NOUN
fbem-15414	27	10	model	model	NOUN
fbem-15414	27	11	is	be	AUX
fbem-15414	27	12	mainly	mainly	ADV
fbem-15414	27	13	divided	divide	VERB
fbem-15414	27	14	into	into	ADP
fbem-15414	27	15	economic	economic	ADJ
fbem-15414	27	16	environment	environment	NOUN
fbem-15414	27	17	,	,	PUNCT
fbem-15414	27	18	cultural	cultural	ADJ
fbem-15414	27	19	environment	environment	NOUN
fbem-15414	27	20	and	and	CCONJ
fbem-15414	27	21	legal	legal	ADJ
fbem-15414	27	22	system	system	NOUN
fbem-15414	27	23	constraints	constraint	NOUN
fbem-15414	27	24	.	.	PUNCT
fbem-15414	28	1	with	with	ADP
fbem-15414	28	2	the	the	DET
fbem-15414	28	3	reform	reform	NOUN
fbem-15414	28	4	of	of	ADP
fbem-15414	28	5	china	china	PROPN
fbem-15414	28	6	's	's	PART
fbem-15414	28	7	accounting	accounting	NOUN
fbem-15414	28	8	system	system	NOUN
fbem-15414	28	9	and	and	CCONJ
fbem-15414	28	10	tax	tax	NOUN
fbem-15414	28	11	system	system	NOUN
fbem-15414	28	12	in	in	ADP
fbem-15414	28	13	the	the	DET
fbem-15414	28	14	1990s	1990s	NUM
fbem-15414	28	15	,	,	PUNCT
fbem-15414	28	16	accounting	accounting	NOUN
fbem-15414	28	17	system	system	NOUN
fbem-15414	28	18	and	and	CCONJ
fbem-15414	28	19	tax	tax	NOUN
fbem-15414	28	20	laws	law	NOUN
fbem-15414	28	21	began	begin	VERB
fbem-15414	28	22	to	to	PART
fbem-15414	28	23	be	be	AUX
fbem-15414	28	24	separated	separate	VERB
fbem-15414	28	25	.	.	PUNCT
fbem-15414	29	1	at	at	ADP
fbem-15414	29	2	this	this	DET
fbem-15414	29	3	time	time	NOUN
fbem-15414	29	4	,	,	PUNCT
fbem-15414	29	5	the	the	DET
fbem-15414	29	6	domestic	domestic	ADJ
fbem-15414	29	7	discussion	discussion	NOUN
fbem-15414	29	8	on	on	ADP
fbem-15414	29	9	whether	whether	SCONJ
fbem-15414	29	10	tax	tax	NOUN
fbem-15414	29	11	and	and	CCONJ
fbem-15414	29	12	accounting	accounting	NOUN
fbem-15414	29	13	should	should	AUX
fbem-15414	29	14	be	be	AUX
fbem-15414	29	15	separated	separate	VERB
fbem-15414	29	16	has	have	AUX
fbem-15414	29	17	gradually	gradually	ADV
fbem-15414	29	18	emerged	emerge	VERB
fbem-15414	29	19	.	.	PUNCT
fbem-15414	30	1	since	since	SCONJ
fbem-15414	30	2	entering	enter	VERB
fbem-15414	30	3	the	the	DET
fbem-15414	30	4	21st	21st	ADJ
fbem-15414	30	5	century	century	NOUN
fbem-15414	30	6	,	,	PUNCT
fbem-15414	30	7	with	with	ADP
fbem-15414	30	8	the	the	DET
fbem-15414	30	9	rapid	rapid	ADJ
fbem-15414	30	10	economic	economic	ADJ
fbem-15414	30	11	development	development	NOUN
fbem-15414	30	12	and	and	CCONJ
fbem-15414	30	13	economic	economic	ADJ
fbem-15414	30	14	globalization	globalization	NOUN
fbem-15414	30	15	,	,	PUNCT
fbem-15414	30	16	china	china	PROPN
fbem-15414	30	17	's	's	PART
fbem-15414	30	18	tax	tax	NOUN
fbem-15414	30	19	and	and	CCONJ
fbem-15414	30	20	accounting	accounting	NOUN
fbem-15414	30	21	systems	system	NOUN
fbem-15414	30	22	have	have	AUX
fbem-15414	30	23	been	be	AUX
fbem-15414	30	24	adjusted	adjust	VERB
fbem-15414	30	25	for	for	ADP
fbem-15414	30	26	many	many	ADJ
fbem-15414	30	27	198	198	NUM
fbem-15414	30	28	times	time	NOUN
fbem-15414	30	29	.	.	PUNCT
fbem-15414	31	1	researchers	researcher	NOUN
fbem-15414	31	2	also	also	ADV
fbem-15414	31	3	hold	hold	VERB
fbem-15414	31	4	different	different	ADJ
fbem-15414	31	5	opinions	opinion	NOUN
fbem-15414	31	6	on	on	ADP
fbem-15414	31	7	whether	whether	SCONJ
fbem-15414	31	8	accounting	accounting	NOUN
fbem-15414	31	9	system	system	NOUN
fbem-15414	31	10	and	and	CCONJ
fbem-15414	31	11	tax	tax	NOUN
fbem-15414	31	12	laws	law	NOUN
fbem-15414	31	13	should	should	AUX
fbem-15414	31	14	be	be	AUX
fbem-15414	31	15	separated	separate	VERB
fbem-15414	31	16	.	.	PUNCT
fbem-15414	32	1	some	some	DET
fbem-15414	32	2	scholars	scholar	NOUN
fbem-15414	32	3	believe	believe	VERB
fbem-15414	32	4	that	that	SCONJ
fbem-15414	32	5	the	the	DET
fbem-15414	32	6	accounting	accounting	NOUN
fbem-15414	32	7	system	system	NOUN
fbem-15414	32	8	and	and	CCONJ
fbem-15414	32	9	the	the	DET
fbem-15414	32	10	tax	tax	NOUN
fbem-15414	32	11	laws	law	NOUN
fbem-15414	32	12	should	should	AUX
fbem-15414	32	13	be	be	AUX
fbem-15414	32	14	separated	separate	VERB
fbem-15414	32	15	,	,	PUNCT
fbem-15414	32	16	while	while	SCONJ
fbem-15414	32	17	others	other	NOUN
fbem-15414	32	18	believe	believe	VERB
fbem-15414	32	19	that	that	SCONJ
fbem-15414	32	20	the	the	DET
fbem-15414	32	21	separation	separation	NOUN
fbem-15414	32	22	of	of	ADP
fbem-15414	32	23	the	the	DET
fbem-15414	32	24	accounting	accounting	NOUN
fbem-15414	32	25	system	system	NOUN
fbem-15414	32	26	and	and	CCONJ
fbem-15414	32	27	the	the	DET
fbem-15414	32	28	tax	tax	NOUN
fbem-15414	32	29	laws	law	NOUN
fbem-15414	32	30	is	be	AUX
fbem-15414	32	31	relative	relative	ADJ
fbem-15414	32	32	,	,	PUNCT
fbem-15414	32	33	and	and	CCONJ
fbem-15414	32	34	we	we	PRON
fbem-15414	32	35	should	should	AUX
fbem-15414	32	36	not	not	PART
fbem-15414	32	37	blindly	blindly	ADV
fbem-15414	32	38	pursue	pursue	VERB
fbem-15414	32	39	the	the	DET
fbem-15414	32	40	independence	independence	NOUN
fbem-15414	32	41	of	of	ADP
fbem-15414	32	42	the	the	DET
fbem-15414	32	43	two	two	NUM
fbem-15414	32	44	,	,	PUNCT
fbem-15414	32	45	but	but	CCONJ
fbem-15414	32	46	should	should	AUX
fbem-15414	32	47	be	be	AUX
fbem-15414	32	48	as	as	ADV
fbem-15414	32	49	consistent	consistent	ADJ
fbem-15414	32	50	as	as	ADP
fbem-15414	32	51	possible	possible	ADJ
fbem-15414	32	52	,	,	PUNCT
fbem-15414	32	53	neither	neither	CCONJ
fbem-15414	32	54	completely	completely	ADV
fbem-15414	32	55	unified	unified	ADJ
fbem-15414	32	56	nor	nor	CCONJ
fbem-15414	32	57	absolutely	absolutely	ADV
fbem-15414	32	58	separated	separate	VERB
fbem-15414	32	59	.	.	PUNCT
fbem-15414	33	1	on	on	ADP
fbem-15414	33	2	this	this	DET
fbem-15414	33	3	basis	basis	NOUN
fbem-15414	33	4	,	,	PUNCT
fbem-15414	33	5	how	how	SCONJ
fbem-15414	33	6	to	to	PART
fbem-15414	33	7	coordinate	coordinate	VERB
fbem-15414	33	8	the	the	DET
fbem-15414	33	9	differences	difference	NOUN
fbem-15414	33	10	between	between	ADP
fbem-15414	33	11	the	the	DET
fbem-15414	33	12	accounting	accounting	NOUN
fbem-15414	33	13	system	system	NOUN
fbem-15414	33	14	and	and	CCONJ
fbem-15414	33	15	the	the	DET
fbem-15414	33	16	tax	tax	NOUN
fbem-15414	33	17	laws	law	NOUN
fbem-15414	33	18	has	have	AUX
fbem-15414	33	19	also	also	ADV
fbem-15414	33	20	draw	draw	VERB
fbem-15414	33	21	a	a	DET
fbem-15414	33	22	lot	lot	NOUN
fbem-15414	33	23	attention	attention	NOUN
fbem-15414	33	24	.	.	PUNCT
fbem-15414	34	1	some	some	DET
fbem-15414	34	2	scholars	scholar	NOUN
fbem-15414	34	3	advocate	advocate	VERB
fbem-15414	34	4	that	that	SCONJ
fbem-15414	34	5	the	the	DET
fbem-15414	34	6	cooperation	cooperation	NOUN
fbem-15414	34	7	between	between	ADP
fbem-15414	34	8	the	the	DET
fbem-15414	34	9	tax	tax	NOUN
fbem-15414	34	10	department	department	NOUN
fbem-15414	34	11	and	and	CCONJ
fbem-15414	34	12	the	the	DET
fbem-15414	34	13	accounting	accounting	NOUN
fbem-15414	34	14	department	department	NOUN
fbem-15414	34	15	should	should	AUX
fbem-15414	34	16	be	be	AUX
fbem-15414	34	17	strengthened	strengthen	VERB
fbem-15414	34	18	.	.	PUNCT
fbem-15414	35	1	when	when	SCONJ
fbem-15414	35	2	formulating	formulate	VERB
fbem-15414	35	3	laws	law	NOUN
fbem-15414	35	4	and	and	CCONJ
fbem-15414	35	5	regulations	regulation	NOUN
fbem-15414	35	6	,	,	PUNCT
fbem-15414	35	7	the	the	DET
fbem-15414	35	8	requirements	requirement	NOUN
fbem-15414	35	9	of	of	ADP
fbem-15414	35	10	both	both	DET
fbem-15414	35	11	sides	side	NOUN
fbem-15414	35	12	should	should	AUX
fbem-15414	35	13	be	be	AUX
fbem-15414	35	14	comprehensively	comprehensively	ADV
fbem-15414	35	15	considered	consider	VERB
fbem-15414	35	16	and	and	CCONJ
fbem-15414	35	17	the	the	DET
fbem-15414	35	18	implementation	implementation	NOUN
fbem-15414	35	19	of	of	ADP
fbem-15414	35	20	both	both	PRON
fbem-15414	35	21	should	should	AUX
fbem-15414	35	22	be	be	AUX
fbem-15414	35	23	combined	combine	VERB
fbem-15414	35	24	to	to	PART
fbem-15414	35	25	revise	revise	VERB
fbem-15414	35	26	the	the	DET
fbem-15414	35	27	incompatibility	incompatibility	NOUN
fbem-15414	35	28	between	between	ADP
fbem-15414	35	29	the	the	DET
fbem-15414	35	30	tax	tax	NOUN
fbem-15414	35	31	system	system	NOUN
fbem-15414	35	32	and	and	CCONJ
fbem-15414	35	33	the	the	DET
fbem-15414	35	34	accounting	accounting	NOUN
fbem-15414	35	35	system	system	NOUN
fbem-15414	35	36	and	and	CCONJ
fbem-15414	35	37	the	the	DET
fbem-15414	35	38	actual	actual	ADJ
fbem-15414	35	39	situation	situation	NOUN
fbem-15414	35	40	.	.	PUNCT
fbem-15414	36	1	at	at	ADP
fbem-15414	36	2	the	the	DET
fbem-15414	36	3	same	same	ADJ
fbem-15414	36	4	time	time	NOUN
fbem-15414	36	5	,	,	PUNCT
fbem-15414	36	6	some	some	DET
fbem-15414	36	7	scholars	scholar	NOUN
fbem-15414	36	8	point	point	VERB
fbem-15414	36	9	out	out	ADP
fbem-15414	36	10	that	that	SCONJ
fbem-15414	36	11	there	there	PRON
fbem-15414	36	12	is	be	VERB
fbem-15414	36	13	no	no	DET
fbem-15414	36	14	coordination	coordination	NOUN
fbem-15414	36	15	model	model	NOUN
fbem-15414	36	16	in	in	ADP
fbem-15414	36	17	the	the	DET
fbem-15414	36	18	world	world	NOUN
fbem-15414	36	19	that	that	PRON
fbem-15414	36	20	can	can	AUX
fbem-15414	36	21	be	be	AUX
fbem-15414	36	22	directly	directly	ADV
fbem-15414	36	23	applied	apply	VERB
fbem-15414	36	24	,	,	PUNCT
fbem-15414	36	25	so	so	SCONJ
fbem-15414	36	26	we	we	PRON
fbem-15414	36	27	should	should	AUX
fbem-15414	36	28	think	think	VERB
fbem-15414	36	29	about	about	ADP
fbem-15414	36	30	the	the	DET
fbem-15414	36	31	situation	situation	NOUN
fbem-15414	36	32	of	of	ADP
fbem-15414	36	33	our	our	PRON
fbem-15414	36	34	country	country	NOUN
fbem-15414	36	35	in	in	ADP
fbem-15414	36	36	dealing	deal	VERB
fbem-15414	36	37	with	with	ADP
fbem-15414	36	38	the	the	DET
fbem-15414	36	39	differences	difference	NOUN
fbem-15414	36	40	between	between	ADP
fbem-15414	36	41	the	the	DET
fbem-15414	36	42	accounting	accounting	NOUN
fbem-15414	36	43	system	system	NOUN
fbem-15414	36	44	and	and	CCONJ
fbem-15414	36	45	the	the	DET
fbem-15414	36	46	tax	tax	NOUN
fbem-15414	36	47	laws	law	NOUN
fbem-15414	36	48	.	.	PUNCT
fbem-15414	37	1	1.4	1.4	NUM
fbem-15414	37	2	.	.	PUNCT
fbem-15414	37	3	content	content	VERB
fbem-15414	37	4	the	the	DET
fbem-15414	37	5	first	first	ADJ
fbem-15414	37	6	part	part	NOUN
fbem-15414	37	7	of	of	ADP
fbem-15414	37	8	this	this	DET
fbem-15414	37	9	paper	paper	NOUN
fbem-15414	37	10	is	be	AUX
fbem-15414	37	11	the	the	DET
fbem-15414	37	12	background	background	NOUN
fbem-15414	37	13	and	and	CCONJ
fbem-15414	37	14	research	research	NOUN
fbem-15414	37	15	significance	significance	NOUN
fbem-15414	37	16	,	,	PUNCT
fbem-15414	37	17	and	and	CCONJ
fbem-15414	37	18	then	then	ADV
fbem-15414	37	19	this	this	DET
fbem-15414	37	20	paper	paper	NOUN
fbem-15414	37	21	briefly	briefly	NOUN
fbem-15414	37	22	explains	explain	VERB
fbem-15414	37	23	the	the	DET
fbem-15414	37	24	current	current	ADJ
fbem-15414	37	25	research	research	NOUN
fbem-15414	37	26	status	status	NOUN
fbem-15414	37	27	,	,	PUNCT
fbem-15414	37	28	and	and	CCONJ
fbem-15414	37	29	on	on	ADP
fbem-15414	37	30	this	this	DET
fbem-15414	37	31	basis	basis	NOUN
fbem-15414	37	32	,	,	PUNCT
fbem-15414	37	33	further	far	ADV
fbem-15414	37	34	proposed	propose	VERB
fbem-15414	37	35	the	the	DET
fbem-15414	37	36	research	research	NOUN
fbem-15414	37	37	content	content	NOUN
fbem-15414	37	38	of	of	ADP
fbem-15414	37	39	this	this	DET
fbem-15414	37	40	paper	paper	NOUN
fbem-15414	37	41	.	.	PUNCT
fbem-15414	38	1	secondly	secondly	ADV
fbem-15414	38	2	,	,	PUNCT
fbem-15414	38	3	this	this	DET
fbem-15414	38	4	paper	paper	NOUN
fbem-15414	38	5	analyzes	analyze	VERB
fbem-15414	38	6	the	the	DET
fbem-15414	38	7	difference	difference	NOUN
fbem-15414	38	8	between	between	ADP
fbem-15414	38	9	accounting	accounting	NOUN
fbem-15414	38	10	system	system	NOUN
fbem-15414	38	11	and	and	CCONJ
fbem-15414	38	12	tax	tax	NOUN
fbem-15414	38	13	laws	law	NOUN
fbem-15414	38	14	.	.	PUNCT
fbem-15414	39	1	the	the	DET
fbem-15414	39	2	accounting	accounting	NOUN
fbem-15414	39	3	system	system	NOUN
fbem-15414	39	4	and	and	CCONJ
fbem-15414	39	5	the	the	DET
fbem-15414	39	6	tax	tax	NOUN
fbem-15414	39	7	laws	law	NOUN
fbem-15414	39	8	differ	differ	VERB
fbem-15414	39	9	in	in	ADP
fbem-15414	39	10	the	the	DET
fbem-15414	39	11	recognition	recognition	NOUN
fbem-15414	39	12	and	and	CCONJ
fbem-15414	39	13	measurement	measurement	NOUN
fbem-15414	39	14	of	of	ADP
fbem-15414	39	15	economic	economic	ADJ
fbem-15414	39	16	events	event	NOUN
fbem-15414	39	17	in	in	ADP
fbem-15414	39	18	many	many	ADJ
fbem-15414	39	19	aspects	aspect	NOUN
fbem-15414	39	20	,	,	PUNCT
fbem-15414	39	21	such	such	ADJ
fbem-15414	39	22	as	as	ADP
fbem-15414	39	23	objectives	objective	NOUN
fbem-15414	39	24	and	and	CCONJ
fbem-15414	39	25	principles	principle	NOUN
fbem-15414	39	26	,	,	PUNCT
fbem-15414	39	27	resulting	result	VERB
fbem-15414	39	28	in	in	ADP
fbem-15414	39	29	differences	difference	NOUN
fbem-15414	39	30	in	in	ADP
fbem-15414	39	31	the	the	DET
fbem-15414	39	32	recognition	recognition	NOUN
fbem-15414	39	33	,	,	PUNCT
fbem-15414	39	34	measurement	measurement	NOUN
fbem-15414	39	35	,	,	PUNCT
fbem-15414	39	36	recording	recording	NOUN
fbem-15414	39	37	and	and	CCONJ
fbem-15414	39	38	reporting	reporting	NOUN
fbem-15414	39	39	of	of	ADP
fbem-15414	39	40	accounting	accounting	NOUN
fbem-15414	39	41	elements	element	NOUN
fbem-15414	39	42	such	such	ADJ
fbem-15414	39	43	as	as	ADP
fbem-15414	39	44	assets	asset	NOUN
fbem-15414	39	45	and	and	CCONJ
fbem-15414	39	46	income	income	NOUN
fbem-15414	39	47	.	.	PUNCT
fbem-15414	40	1	on	on	ADP
fbem-15414	40	2	this	this	DET
fbem-15414	40	3	basis	basis	NOUN
fbem-15414	40	4	,	,	PUNCT
fbem-15414	40	5	it	it	PRON
fbem-15414	40	6	analyzes	analyze	VERB
fbem-15414	40	7	the	the	DET
fbem-15414	40	8	differences	difference	NOUN
fbem-15414	40	9	in	in	ADP
fbem-15414	40	10	objectives	objective	NOUN
fbem-15414	40	11	,	,	PUNCT
fbem-15414	40	12	basic	basic	ADJ
fbem-15414	40	13	principles	principle	NOUN
fbem-15414	40	14	,	,	PUNCT
fbem-15414	40	15	basic	basic	ADJ
fbem-15414	40	16	premises	premise	NOUN
fbem-15414	40	17	,	,	PUNCT
fbem-15414	40	18	recognition	recognition	NOUN
fbem-15414	40	19	and	and	CCONJ
fbem-15414	40	20	measurement	measurement	NOUN
fbem-15414	40	21	between	between	ADP
fbem-15414	40	22	accounting	accounting	NOUN
fbem-15414	40	23	standards	standard	NOUN
fbem-15414	40	24	and	and	CCONJ
fbem-15414	40	25	tax	tax	NOUN
fbem-15414	40	26	laws	law	NOUN
fbem-15414	40	27	.	.	PUNCT
fbem-15414	41	1	thirdly	thirdly	ADV
fbem-15414	41	2	,	,	PUNCT
fbem-15414	41	3	this	this	DET
fbem-15414	41	4	paper	paper	NOUN
fbem-15414	41	5	points	point	VERB
fbem-15414	41	6	out	out	ADP
fbem-15414	41	7	that	that	SCONJ
fbem-15414	41	8	although	although	SCONJ
fbem-15414	41	9	the	the	DET
fbem-15414	41	10	differences	difference	NOUN
fbem-15414	41	11	between	between	ADP
fbem-15414	41	12	accounting	accounting	NOUN
fbem-15414	41	13	system	system	NOUN
fbem-15414	41	14	and	and	CCONJ
fbem-15414	41	15	tax	tax	NOUN
fbem-15414	41	16	laws	law	NOUN
fbem-15414	41	17	will	will	AUX
fbem-15414	41	18	affect	affect	VERB
fbem-15414	41	19	economic	economic	ADJ
fbem-15414	41	20	development	development	NOUN
fbem-15414	41	21	to	to	ADP
fbem-15414	41	22	some	some	DET
fbem-15414	41	23	extent	extent	NOUN
fbem-15414	41	24	,	,	PUNCT
fbem-15414	41	25	the	the	DET
fbem-15414	41	26	differences	difference	NOUN
fbem-15414	41	27	can	can	AUX
fbem-15414	41	28	be	be	AUX
fbem-15414	41	29	coordinated	coordinate	VERB
fbem-15414	41	30	.	.	PUNCT
fbem-15414	42	1	therefore	therefore	ADV
fbem-15414	42	2	,	,	PUNCT
fbem-15414	42	3	we	we	PRON
fbem-15414	42	4	should	should	AUX
fbem-15414	42	5	take	take	VERB
fbem-15414	42	6	various	various	ADJ
fbem-15414	42	7	measures	measure	NOUN
fbem-15414	42	8	to	to	PART
fbem-15414	42	9	coordinate	coordinate	VERB
fbem-15414	42	10	the	the	DET
fbem-15414	42	11	differences	difference	NOUN
fbem-15414	42	12	between	between	ADP
fbem-15414	42	13	the	the	DET
fbem-15414	42	14	two	two	NUM
fbem-15414	42	15	and	and	CCONJ
fbem-15414	42	16	seek	seek	VERB
fbem-15414	42	17	coordination	coordination	NOUN
fbem-15414	42	18	with	with	ADP
fbem-15414	42	19	tax	tax	NOUN
fbem-15414	42	20	laws	law	NOUN
fbem-15414	42	21	in	in	ADP
fbem-15414	42	22	the	the	DET
fbem-15414	42	23	process	process	NOUN
fbem-15414	42	24	of	of	ADP
fbem-15414	42	25	applying	apply	VERB
fbem-15414	42	26	accounting	accounting	NOUN
fbem-15414	42	27	system	system	NOUN
fbem-15414	42	28	and	and	CCONJ
fbem-15414	42	29	in	in	ADP
fbem-15414	42	30	the	the	DET
fbem-15414	42	31	implementation	implementation	NOUN
fbem-15414	42	32	of	of	ADP
fbem-15414	42	33	the	the	DET
fbem-15414	42	34	tax	tax	NOUN
fbem-15414	42	35	laws	law	NOUN
fbem-15414	42	36	to	to	PART
fbem-15414	42	37	seek	seek	VERB
fbem-15414	42	38	coordination	coordination	NOUN
fbem-15414	42	39	with	with	ADP
fbem-15414	42	40	the	the	DET
fbem-15414	42	41	accounting	accounting	NOUN
fbem-15414	42	42	system	system	NOUN
fbem-15414	42	43	,	,	PUNCT
fbem-15414	42	44	so	so	SCONJ
fbem-15414	42	45	as	as	SCONJ
fbem-15414	42	46	to	to	PART
fbem-15414	42	47	reduce	reduce	VERB
fbem-15414	42	48	the	the	DET
fbem-15414	42	49	differences	difference	NOUN
fbem-15414	42	50	between	between	ADP
fbem-15414	42	51	the	the	DET
fbem-15414	42	52	two	two	NUM
fbem-15414	42	53	.	.	PUNCT
fbem-15414	43	1	2	2	X
fbem-15414	43	2	.	.	X
fbem-15414	43	3	the	the	DET
fbem-15414	43	4	differences	difference	NOUN
fbem-15414	43	5	of	of	ADP
fbem-15414	43	6	objectives	objective	NOUN
fbem-15414	43	7	and	and	CCONJ
fbem-15414	43	8	principles	principle	NOUN
fbem-15414	43	9	between	between	ADP
fbem-15414	43	10	accounting	accounting	NOUN
fbem-15414	43	11	standards	standard	NOUN
fbem-15414	43	12	and	and	CCONJ
fbem-15414	43	13	tax	tax	NOUN
fbem-15414	43	14	laws	law	NOUN
fbem-15414	43	15	2.1	2.1	NUM
fbem-15414	43	16	.	.	PUNCT
fbem-15414	44	1	the	the	DET
fbem-15414	44	2	differences	difference	NOUN
fbem-15414	44	3	of	of	ADP
fbem-15414	44	4	objectives	objective	NOUN
fbem-15414	44	5	between	between	ADP
fbem-15414	44	6	accounting	accounting	NOUN
fbem-15414	44	7	standards	standard	NOUN
fbem-15414	44	8	and	and	CCONJ
fbem-15414	44	9	tax	tax	NOUN
fbem-15414	44	10	laws	law	NOUN
fbem-15414	44	11	from	from	ADP
fbem-15414	44	12	the	the	DET
fbem-15414	44	13	perspective	perspective	NOUN
fbem-15414	44	14	of	of	ADP
fbem-15414	44	15	enterprise	enterprise	NOUN
fbem-15414	44	16	operation	operation	NOUN
fbem-15414	44	17	,	,	PUNCT
fbem-15414	44	18	it	it	PRON
fbem-15414	44	19	can	can	AUX
fbem-15414	44	20	be	be	AUX
fbem-15414	44	21	found	find	VERB
fbem-15414	44	22	that	that	SCONJ
fbem-15414	44	23	accounting	accounting	NOUN
fbem-15414	44	24	is	be	AUX
fbem-15414	44	25	a	a	DET
fbem-15414	44	26	more	more	ADV
fbem-15414	44	27	complex	complex	ADJ
fbem-15414	44	28	problem	problem	NOUN
fbem-15414	44	29	of	of	ADP
fbem-15414	44	30	measuring	measure	VERB
fbem-15414	44	31	benefits	benefit	NOUN
fbem-15414	44	32	to	to	ADP
fbem-15414	44	33	some	some	DET
fbem-15414	44	34	extent	extent	NOUN
fbem-15414	44	35	.	.	PUNCT
fbem-15414	45	1	or	or	CCONJ
fbem-15414	45	2	to	to	PART
fbem-15414	45	3	be	be	AUX
fbem-15414	45	4	specific	specific	ADJ
fbem-15414	45	5	,	,	PUNCT
fbem-15414	45	6	accounting	accounting	NOUN
fbem-15414	45	7	problem	problem	NOUN
fbem-15414	45	8	is	be	AUX
fbem-15414	45	9	a	a	DET
fbem-15414	45	10	more	more	ADV
fbem-15414	45	11	complex	complex	ADJ
fbem-15414	45	12	profit	profit	NOUN
fbem-15414	45	13	distribution	distribution	NOUN
fbem-15414	45	14	problem	problem	NOUN
fbem-15414	45	15	,	,	PUNCT
fbem-15414	45	16	and	and	CCONJ
fbem-15414	45	17	this	this	DET
fbem-15414	45	18	profit	profit	NOUN
fbem-15414	45	19	distribution	distribution	NOUN
fbem-15414	45	20	way	way	NOUN
fbem-15414	45	21	influences	influence	VERB
fbem-15414	45	22	all	all	DET
fbem-15414	45	23	kinds	kind	NOUN
fbem-15414	45	24	of	of	ADP
fbem-15414	45	25	subjects	subject	NOUN
fbem-15414	45	26	who	who	PRON
fbem-15414	45	27	have	have	VERB
fbem-15414	45	28	interests	interest	NOUN
fbem-15414	45	29	with	with	ADP
fbem-15414	45	30	enterprises	enterprise	NOUN
fbem-15414	45	31	.	.	PUNCT
fbem-15414	46	1	accounting	accounting	NOUN
fbem-15414	46	2	objectives	objective	NOUN
fbem-15414	46	3	generally	generally	ADV
fbem-15414	46	4	refer	refer	VERB
fbem-15414	46	5	to	to	ADP
fbem-15414	46	6	the	the	DET
fbem-15414	46	7	accounting	accounting	NOUN
fbem-15414	46	8	results	result	NOUN
fbem-15414	46	9	that	that	PRON
fbem-15414	46	10	people	people	NOUN
fbem-15414	46	11	expect	expect	VERB
fbem-15414	46	12	to	to	PART
fbem-15414	46	13	get	get	VERB
fbem-15414	46	14	through	through	ADP
fbem-15414	46	15	management	management	NOUN
fbem-15414	46	16	activities	activity	NOUN
fbem-15414	46	17	.	.	PUNCT
fbem-15414	47	1	therefore	therefore	ADV
fbem-15414	47	2	,	,	PUNCT
fbem-15414	47	3	in	in	ADP
fbem-15414	47	4	order	order	NOUN
fbem-15414	47	5	to	to	PART
fbem-15414	47	6	ensure	ensure	VERB
fbem-15414	47	7	the	the	DET
fbem-15414	47	8	accuracy	accuracy	NOUN
fbem-15414	47	9	of	of	ADP
fbem-15414	47	10	measurement	measurement	NOUN
fbem-15414	47	11	and	and	CCONJ
fbem-15414	47	12	distribution	distribution	NOUN
fbem-15414	47	13	and	and	CCONJ
fbem-15414	47	14	make	make	VERB
fbem-15414	47	15	economic	economic	ADJ
fbem-15414	47	16	activities	activity	NOUN
fbem-15414	47	17	of	of	ADP
fbem-15414	47	18	various	various	ADJ
fbem-15414	47	19	enterprises	enterprise	NOUN
fbem-15414	47	20	,	,	PUNCT
fbem-15414	47	21	industries	industry	NOUN
fbem-15414	47	22	and	and	CCONJ
fbem-15414	47	23	capital	capital	NOUN
fbem-15414	47	24	markets	market	NOUN
fbem-15414	47	25	proceed	proceed	VERB
fbem-15414	47	26	smoothly	smoothly	ADV
fbem-15414	47	27	,	,	PUNCT
fbem-15414	47	28	accounting	accounting	NOUN
fbem-15414	47	29	activities	activity	NOUN
fbem-15414	47	30	should	should	AUX
fbem-15414	47	31	be	be	AUX
fbem-15414	47	32	used	use	VERB
fbem-15414	47	33	to	to	PART
fbem-15414	47	34	standardize	standardize	VERB
fbem-15414	47	35	and	and	CCONJ
fbem-15414	47	36	restrict	restrict	VERB
fbem-15414	47	37	enterprises	enterprise	NOUN
fbem-15414	47	38	.	.	PUNCT
fbem-15414	48	1	the	the	DET
fbem-15414	48	2	objectives	objective	NOUN
fbem-15414	48	3	of	of	ADP
fbem-15414	48	4	tax	tax	NOUN
fbem-15414	48	5	activities	activity	NOUN
fbem-15414	48	6	is	be	AUX
fbem-15414	48	7	to	to	PART
fbem-15414	48	8	gain	gain	VERB
fbem-15414	48	9	revenue	revenue	NOUN
fbem-15414	48	10	,	,	PUNCT
fbem-15414	48	11	and	and	CCONJ
fbem-15414	48	12	eventually	eventually	ADV
fbem-15414	48	13	to	to	PART
fbem-15414	48	14	raise	raise	VERB
fbem-15414	48	15	fiscal	fiscal	ADJ
fbem-15414	48	16	revenue	revenue	NOUN
fbem-15414	48	17	compulsively	compulsively	ADV
fbem-15414	48	18	.	.	PUNCT
fbem-15414	49	1	therefore	therefore	ADV
fbem-15414	49	2	,	,	PUNCT
fbem-15414	49	3	the	the	DET
fbem-15414	49	4	objectives	objective	NOUN
fbem-15414	49	5	of	of	ADP
fbem-15414	49	6	accounting	accounting	NOUN
fbem-15414	49	7	standards	standard	NOUN
fbem-15414	49	8	and	and	CCONJ
fbem-15414	49	9	tax	tax	NOUN
fbem-15414	49	10	laws	law	NOUN
fbem-15414	49	11	are	be	AUX
fbem-15414	49	12	different	different	ADJ
fbem-15414	49	13	,	,	PUNCT
fbem-15414	49	14	and	and	CCONJ
fbem-15414	49	15	differences	difference	NOUN
fbem-15414	49	16	are	be	AUX
fbem-15414	49	17	inevitable	inevitable	ADJ
fbem-15414	49	18	.	.	PUNCT
fbem-15414	50	1	accounting	accounting	NOUN
fbem-15414	50	2	standards	standard	NOUN
fbem-15414	50	3	requires	require	VERB
fbem-15414	50	4	factual	factual	ADJ
fbem-15414	50	5	accounting	accounting	NOUN
fbem-15414	50	6	.	.	PUNCT
fbem-15414	51	1	the	the	DET
fbem-15414	51	2	objectives	objective	NOUN
fbem-15414	51	3	of	of	ADP
fbem-15414	51	4	tax	tax	NOUN
fbem-15414	51	5	laws	law	NOUN
fbem-15414	51	6	is	be	AUX
fbem-15414	51	7	to	to	PART
fbem-15414	51	8	prevent	prevent	VERB
fbem-15414	51	9	underpayment	underpayment	NOUN
fbem-15414	51	10	of	of	ADP
fbem-15414	51	11	taxes	taxis	NOUN
fbem-15414	51	12	.	.	PUNCT
fbem-15414	52	1	if	if	SCONJ
fbem-15414	52	2	the	the	DET
fbem-15414	52	3	tax	tax	NOUN
fbem-15414	52	4	laws	law	NOUN
fbem-15414	52	5	does	do	AUX
fbem-15414	52	6	not	not	PART
fbem-15414	52	7	clearly	clearly	ADV
fbem-15414	52	8	stipulate	stipulate	VERB
fbem-15414	52	9	and	and	CCONJ
fbem-15414	52	10	restrict	restrict	VERB
fbem-15414	52	11	the	the	DET
fbem-15414	52	12	scope	scope	NOUN
fbem-15414	52	13	of	of	ADP
fbem-15414	52	14	income	income	NOUN
fbem-15414	52	15	,	,	PUNCT
fbem-15414	52	16	expense	expense	NOUN
fbem-15414	52	17	and	and	CCONJ
fbem-15414	52	18	asset	asset	NOUN
fbem-15414	52	19	disposal	disposal	NOUN
fbem-15414	52	20	of	of	ADP
fbem-15414	52	21	all	all	DET
fbem-15414	52	22	enterprises	enterprise	NOUN
fbem-15414	52	23	,	,	PUNCT
fbem-15414	52	24	but	but	CCONJ
fbem-15414	52	25	simply	simply	ADV
fbem-15414	52	26	measure	measure	VERB
fbem-15414	52	27	these	these	DET
fbem-15414	52	28	factors	factor	NOUN
fbem-15414	52	29	according	accord	VERB
fbem-15414	52	30	to	to	ADP
fbem-15414	52	31	accounting	accounting	NOUN
fbem-15414	52	32	standards	standard	NOUN
fbem-15414	52	33	,	,	PUNCT
fbem-15414	52	34	tax	tax	NOUN
fbem-15414	52	35	evasion	evasion	NOUN
fbem-15414	52	36	will	will	AUX
fbem-15414	52	37	occur	occur	VERB
fbem-15414	52	38	.	.	PUNCT
fbem-15414	53	1	accounting	accounting	NOUN
fbem-15414	53	2	standards	standard	NOUN
fbem-15414	53	3	regulate	regulate	VERB
fbem-15414	53	4	the	the	DET
fbem-15414	53	5	objectives	objective	NOUN
fbem-15414	53	6	of	of	ADP
fbem-15414	53	7	accounting	accounting	NOUN
fbem-15414	53	8	behavior	behavior	NOUN
fbem-15414	53	9	.	.	PUNCT
fbem-15414	54	1	tax	tax	NOUN
fbem-15414	54	2	laws	law	NOUN
fbem-15414	54	3	regulate	regulate	VERB
fbem-15414	54	4	all	all	DET
fbem-15414	54	5	the	the	DET
fbem-15414	54	6	tax	tax	NOUN
fbem-15414	54	7	payment	payment	NOUN
fbem-15414	54	8	behaviors	behavior	NOUN
fbem-15414	54	9	.	.	PUNCT
fbem-15414	55	1	therefore	therefore	ADV
fbem-15414	55	2	,	,	PUNCT
fbem-15414	55	3	a	a	DET
fbem-15414	55	4	certain	certain	ADJ
fbem-15414	55	5	degree	degree	NOUN
fbem-15414	55	6	of	of	ADP
fbem-15414	55	7	difference	difference	NOUN
fbem-15414	55	8	between	between	ADP
fbem-15414	55	9	the	the	DET
fbem-15414	55	10	two	two	NUM
fbem-15414	55	11	is	be	AUX
fbem-15414	55	12	inevitable	inevitable	ADJ
fbem-15414	55	13	.	.	PUNCT
fbem-15414	56	1	2.2	2.2	NUM
fbem-15414	56	2	.	.	PUNCT
fbem-15414	57	1	the	the	DET
fbem-15414	57	2	differences	difference	NOUN
fbem-15414	57	3	of	of	ADP
fbem-15414	57	4	principles	principle	NOUN
fbem-15414	57	5	between	between	ADP
fbem-15414	57	6	accounting	accounting	NOUN
fbem-15414	57	7	standards	standard	NOUN
fbem-15414	57	8	and	and	CCONJ
fbem-15414	57	9	tax	tax	NOUN
fbem-15414	57	10	laws	law	NOUN
fbem-15414	57	11	(	(	PUNCT
fbem-15414	57	12	1	1	X
fbem-15414	57	13	)	)	PUNCT
fbem-15414	57	14	historical	historical	ADJ
fbem-15414	57	15	cost	cost	NOUN
fbem-15414	57	16	principle	principle	NOUN
fbem-15414	57	17	the	the	DET
fbem-15414	57	18	tax	tax	NOUN
fbem-15414	57	19	laws	law	NOUN
fbem-15414	57	20	has	have	AUX
fbem-15414	57	21	long	long	ADV
fbem-15414	57	22	upheld	uphold	VERB
fbem-15414	57	23	and	and	CCONJ
fbem-15414	57	24	affirmed	affirm	VERB
fbem-15414	57	25	the	the	DET
fbem-15414	57	26	historical	historical	ADJ
fbem-15414	57	27	cost	cost	NOUN
fbem-15414	57	28	principle	principle	NOUN
fbem-15414	57	29	.	.	PUNCT
fbem-15414	58	1	except	except	SCONJ
fbem-15414	58	2	in	in	ADP
fbem-15414	58	3	the	the	DET
fbem-15414	58	4	case	case	NOUN
fbem-15414	58	5	of	of	ADP
fbem-15414	58	6	asset	asset	NOUN
fbem-15414	58	7	impairment	impairment	NOUN
fbem-15414	58	8	,	,	PUNCT
fbem-15414	58	9	the	the	DET
fbem-15414	58	10	book	book	NOUN
fbem-15414	58	11	value	value	NOUN
fbem-15414	58	12	shall	shall	AUX
fbem-15414	58	13	not	not	PART
fbem-15414	58	14	be	be	AUX
fbem-15414	58	15	adjusted	adjust	VERB
fbem-15414	58	16	without	without	ADP
fbem-15414	58	17	authorization	authorization	NOUN
fbem-15414	58	18	.	.	PUNCT
fbem-15414	59	1	however	however	ADV
fbem-15414	59	2	,	,	PUNCT
fbem-15414	59	3	the	the	DET
fbem-15414	59	4	accounting	accounting	NOUN
fbem-15414	59	5	standards	standard	NOUN
fbem-15414	59	6	does	do	AUX
fbem-15414	59	7	not	not	PART
fbem-15414	59	8	recognize	recognize	VERB
fbem-15414	59	9	this	this	DET
fbem-15414	59	10	principle	principle	NOUN
fbem-15414	59	11	.	.	PUNCT
fbem-15414	60	1	the	the	DET
fbem-15414	60	2	tax	tax	NOUN
fbem-15414	60	3	laws	law	NOUN
fbem-15414	60	4	regulates	regulate	VERB
fbem-15414	60	5	legal	legal	ADJ
fbem-15414	60	6	behaviors	behavior	NOUN
fbem-15414	60	7	which	which	PRON
fbem-15414	60	8	means	mean	VERB
fbem-15414	60	9	evidence	evidence	NOUN
fbem-15414	60	10	is	be	AUX
fbem-15414	60	11	the	the	DET
fbem-15414	60	12	preferred	preferred	ADJ
fbem-15414	60	13	element	element	NOUN
fbem-15414	60	14	.	.	PUNCT
fbem-15414	61	1	although	although	SCONJ
fbem-15414	61	2	historical	historical	ADJ
fbem-15414	61	3	cost	cost	NOUN
fbem-15414	61	4	can	can	AUX
fbem-15414	61	5	not	not	PART
fbem-15414	61	6	objectively	objectively	ADV
fbem-15414	61	7	reflect	reflect	VERB
fbem-15414	61	8	asset	asset	NOUN
fbem-15414	61	9	value	value	NOUN
fbem-15414	61	10	in	in	ADP
fbem-15414	61	11	all	all	DET
fbem-15414	61	12	cases	case	NOUN
fbem-15414	61	13	,	,	PUNCT
fbem-15414	61	14	this	this	DET
fbem-15414	61	15	principle	principle	NOUN
fbem-15414	61	16	of	of	ADP
fbem-15414	61	17	measurement	measurement	NOUN
fbem-15414	61	18	facilitates	facilitate	VERB
fbem-15414	61	19	the	the	DET
fbem-15414	61	20	tax	tax	NOUN
fbem-15414	61	21	authorities	authority	NOUN
fbem-15414	61	22	'	'	PART
fbem-15414	61	23	determination	determination	NOUN
fbem-15414	61	24	of	of	ADP
fbem-15414	61	25	tax	tax	NOUN
fbem-15414	61	26	revenue	revenue	NOUN
fbem-15414	61	27	.	.	PUNCT
fbem-15414	62	1	other	other	ADJ
fbem-15414	62	2	measurement	measurement	NOUN
fbem-15414	62	3	attributes	attribute	VERB
fbem-15414	62	4	,	,	PUNCT
fbem-15414	62	5	on	on	ADP
fbem-15414	62	6	the	the	DET
fbem-15414	62	7	contrary	contrary	NOUN
fbem-15414	62	8	,	,	PUNCT
fbem-15414	62	9	rely	rely	VERB
fbem-15414	62	10	on	on	ADP
fbem-15414	62	11	judgment	judgment	NOUN
fbem-15414	62	12	and	and	CCONJ
fbem-15414	62	13	professional	professional	ADJ
fbem-15414	62	14	knowledge	knowledge	NOUN
fbem-15414	62	15	,	,	PUNCT
fbem-15414	62	16	and	and	CCONJ
fbem-15414	62	17	the	the	DET
fbem-15414	62	18	frequency	frequency	NOUN
fbem-15414	62	19	of	of	ADP
fbem-15414	62	20	change	change	NOUN
fbem-15414	62	21	is	be	AUX
fbem-15414	62	22	fast	fast	ADJ
fbem-15414	62	23	,	,	PUNCT
fbem-15414	62	24	so	so	SCONJ
fbem-15414	62	25	these	these	DET
fbem-15414	62	26	principles	principle	NOUN
fbem-15414	62	27	can	can	AUX
fbem-15414	62	28	not	not	PART
fbem-15414	62	29	be	be	AUX
fbem-15414	62	30	well	well	ADV
fbem-15414	62	31	adapted	adapt	VERB
fbem-15414	62	32	to	to	ADP
fbem-15414	62	33	the	the	DET
fbem-15414	62	34	needs	need	NOUN
fbem-15414	62	35	of	of	ADP
fbem-15414	62	36	tax	tax	NOUN
fbem-15414	62	37	management	management	NOUN
fbem-15414	62	38	.	.	PUNCT
fbem-15414	63	1	(	(	PUNCT
fbem-15414	63	2	2	2	X
fbem-15414	63	3	)	)	PUNCT
fbem-15414	63	4	accrual	accrual	ADJ
fbem-15414	63	5	basis	basis	NOUN
fbem-15414	63	6	principle	principle	NOUN
fbem-15414	63	7	the	the	DET
fbem-15414	63	8	basis	basis	NOUN
fbem-15414	63	9	of	of	ADP
fbem-15414	63	10	accounting	accounting	NOUN
fbem-15414	63	11	is	be	AUX
fbem-15414	63	12	accrual	accrual	ADJ
fbem-15414	63	13	basis	basis	NOUN
fbem-15414	63	14	principle	principle	NOUN
fbem-15414	63	15	.	.	PUNCT
fbem-15414	64	1	however	however	ADV
fbem-15414	64	2	,	,	PUNCT
fbem-15414	64	3	the	the	DET
fbem-15414	64	4	tax	tax	NOUN
fbem-15414	64	5	laws	law	NOUN
fbem-15414	64	6	does	do	AUX
fbem-15414	64	7	not	not	PART
fbem-15414	64	8	fully	fully	ADV
fbem-15414	64	9	adopt	adopt	VERB
fbem-15414	64	10	the	the	DET
fbem-15414	64	11	accrual	accrual	ADJ
fbem-15414	64	12	basis	basis	NOUN
fbem-15414	64	13	.	.	PUNCT
fbem-15414	65	1	according	accord	VERB
fbem-15414	65	2	to	to	ADP
fbem-15414	65	3	the	the	DET
fbem-15414	65	4	relevant	relevant	ADJ
fbem-15414	65	5	explanation	explanation	NOUN
fbem-15414	65	6	,	,	PUNCT
fbem-15414	65	7	any	any	DET
fbem-15414	65	8	income	income	NOUN
fbem-15414	65	9	or	or	CCONJ
fbem-15414	65	10	expenses	expense	NOUN
fbem-15414	65	11	incurred	incur	VERB
fbem-15414	65	12	in	in	ADP
fbem-15414	65	13	the	the	DET
fbem-15414	65	14	current	current	ADJ
fbem-15414	65	15	period	period	NOUN
fbem-15414	65	16	,	,	PUNCT
fbem-15414	65	17	whether	whether	SCONJ
fbem-15414	65	18	collected	collect	VERB
fbem-15414	65	19	or	or	CCONJ
fbem-15414	65	20	paid	pay	VERB
fbem-15414	65	21	,	,	PUNCT
fbem-15414	65	22	are	be	AUX
fbem-15414	65	23	regarded	regard	VERB
fbem-15414	65	24	as	as	ADP
fbem-15414	65	25	the	the	DET
fbem-15414	65	26	current	current	ADJ
fbem-15414	65	27	period	period	NOUN
fbem-15414	65	28	,	,	PUNCT
fbem-15414	65	29	and	and	CCONJ
fbem-15414	65	30	those	those	PRON
fbem-15414	65	31	that	that	PRON
fbem-15414	65	32	do	do	AUX
fbem-15414	65	33	not	not	PART
fbem-15414	65	34	belong	belong	VERB
fbem-15414	65	35	to	to	ADP
fbem-15414	65	36	the	the	DET
fbem-15414	65	37	current	current	ADJ
fbem-15414	65	38	period	period	NOUN
fbem-15414	65	39	can	can	AUX
fbem-15414	65	40	not	not	PART
fbem-15414	65	41	be	be	AUX
fbem-15414	65	42	accounted	account	VERB
fbem-15414	65	43	for	for	ADP
fbem-15414	65	44	.	.	PUNCT
fbem-15414	66	1	in	in	ADP
fbem-15414	66	2	other	other	ADJ
fbem-15414	66	3	words	word	NOUN
fbem-15414	66	4	,	,	PUNCT
fbem-15414	66	5	it	it	PRON
fbem-15414	66	6	emphasizes	emphasize	VERB
fbem-15414	66	7	the	the	DET
fbem-15414	66	8	cause	cause	NOUN
fbem-15414	66	9	and	and	CCONJ
fbem-15414	66	10	time	time	NOUN
fbem-15414	66	11	matching	matching	NOUN
fbem-15414	66	12	of	of	ADP
fbem-15414	66	13	income	income	NOUN
fbem-15414	66	14	and	and	CCONJ
fbem-15414	66	15	expenses	expense	NOUN
fbem-15414	66	16	.	.	PUNCT
fbem-15414	67	1	most	most	ADJ
fbem-15414	67	2	tax	tax	NOUN
fbem-15414	67	3	laws	law	NOUN
fbem-15414	67	4	adopt	adopt	VERB
fbem-15414	67	5	the	the	DET
fbem-15414	67	6	"	"	PUNCT
fbem-15414	67	7	modified	modified	ADJ
fbem-15414	67	8	"	"	PUNCT
fbem-15414	67	9	accrual	accrual	ADJ
fbem-15414	67	10	basis	basis	NOUN
fbem-15414	67	11	.	.	PUNCT
fbem-15414	68	1	however	however	ADV
fbem-15414	68	2	,	,	PUNCT
fbem-15414	68	3	due	due	ADP
fbem-15414	68	4	to	to	ADP
fbem-15414	68	5	the	the	DET
fbem-15414	68	6	differences	difference	NOUN
fbem-15414	68	7	in	in	ADP
fbem-15414	68	8	policies	policy	NOUN
fbem-15414	68	9	in	in	ADP
fbem-15414	68	10	different	different	ADJ
fbem-15414	68	11	periods	period	NOUN
fbem-15414	68	12	,	,	PUNCT
fbem-15414	68	13	special	special	ADJ
fbem-15414	68	14	emphasis	emphasis	NOUN
fbem-15414	68	15	is	be	AUX
fbem-15414	68	16	placed	place	VERB
fbem-15414	68	17	on	on	ADP
fbem-15414	68	18	the	the	DET
fbem-15414	68	19	accuracy	accuracy	NOUN
fbem-15414	68	20	of	of	ADP
fbem-15414	68	21	time	time	NOUN
fbem-15414	68	22	period	period	NOUN
fbem-15414	68	23	.	.	PUNCT
fbem-15414	69	1	in	in	ADP
fbem-15414	69	2	order	order	NOUN
fbem-15414	69	3	to	to	PART
fbem-15414	69	4	facilitate	facilitate	VERB
fbem-15414	69	5	management	management	NOUN
fbem-15414	69	6	,	,	PUNCT
fbem-15414	69	7	"	"	PUNCT
fbem-15414	69	8	exceptions	exception	NOUN
fbem-15414	69	9	"	"	PUNCT
fbem-15414	69	10	are	be	AUX
fbem-15414	69	11	set	set	VERB
fbem-15414	69	12	up	up	ADP
fbem-15414	69	13	,	,	PUNCT
fbem-15414	69	14	which	which	PRON
fbem-15414	69	15	may	may	AUX
fbem-15414	69	16	be	be	AUX
fbem-15414	69	17	contradictory	contradictory	ADJ
fbem-15414	69	18	with	with	ADP
fbem-15414	69	19	the	the	DET
fbem-15414	69	20	accrual	accrual	ADJ
fbem-15414	69	21	basis	basis	NOUN
fbem-15414	69	22	principle	principle	NOUN
fbem-15414	69	23	system	system	NOUN
fbem-15414	69	24	.	.	PUNCT
fbem-15414	70	1	for	for	ADP
fbem-15414	70	2	example	example	NOUN
fbem-15414	70	3	:	:	PUNCT
fbem-15414	70	4	vat	vat	NOUN
fbem-15414	70	5	input	input	NOUN
fbem-15414	70	6	tax	tax	NOUN
fbem-15414	70	7	must	must	AUX
fbem-15414	70	8	be	be	AUX
fbem-15414	70	9	certified	certify	VERB
fbem-15414	70	10	and	and	CCONJ
fbem-15414	70	11	deducted	deduct	VERB
fbem-15414	70	12	at	at	ADP
fbem-15414	70	13	the	the	DET
fbem-15414	70	14	specified	specified	ADJ
fbem-15414	70	15	time	time	NOUN
fbem-15414	70	16	,	,	PUNCT
fbem-15414	70	17	otherwise	otherwise	ADV
fbem-15414	70	18	,	,	PUNCT
fbem-15414	70	19	it	it	PRON
fbem-15414	70	20	can	can	AUX
fbem-15414	70	21	not	not	PART
fbem-15414	70	22	deducted	deduct	VERB
fbem-15414	70	23	[	[	PUNCT
fbem-15414	70	24	2	2	NUM
fbem-15414	70	25	]	]	PUNCT
fbem-15414	70	26	.	.	PUNCT
fbem-15414	71	1	(	(	PUNCT
fbem-15414	71	2	3	3	X
fbem-15414	71	3	)	)	PUNCT
fbem-15414	71	4	correlation	correlation	NOUN
fbem-15414	71	5	principle	principle	NOUN
fbem-15414	71	6	accounting	accounting	NOUN
fbem-15414	71	7	standards	standard	NOUN
fbem-15414	71	8	correlation	correlation	NOUN
fbem-15414	71	9	is	be	AUX
fbem-15414	71	10	for	for	ADP
fbem-15414	71	11	accounting	account	VERB
fbem-15414	71	12	information	information	NOUN
fbem-15414	71	13	and	and	CCONJ
fbem-15414	71	14	are	be	AUX
fbem-15414	71	15	reflected	reflect	VERB
fbem-15414	71	16	in	in	ADP
fbem-15414	71	17	meeting	meet	VERB
fbem-15414	71	18	the	the	DET
fbem-15414	71	19	daily	daily	ADJ
fbem-15414	71	20	accounting	accounting	NOUN
fbem-15414	71	21	demands	demand	NOUN
fbem-15414	71	22	.	.	PUNCT
fbem-15414	72	1	the	the	DET
fbem-15414	72	2	tax	tax	NOUN
fbem-15414	72	3	laws	law	NOUN
fbem-15414	72	4	emphasizes	emphasize	VERB
fbem-15414	72	5	taxation	taxation	NOUN
fbem-15414	72	6	,	,	PUNCT
fbem-15414	72	7	the	the	DET
fbem-15414	72	8	principle	principle	NOUN
fbem-15414	72	9	of	of	ADP
fbem-15414	72	10	strict	strict	ADJ
fbem-15414	72	11	correlation	correlation	NOUN
fbem-15414	72	12	is	be	AUX
fbem-15414	72	13	not	not	PART
fbem-15414	72	14	observed	observe	VERB
fbem-15414	72	15	,	,	PUNCT
fbem-15414	72	16	for	for	ADP
fbem-15414	72	17	example	example	NOUN
fbem-15414	72	18	:	:	PUNCT
fbem-15414	72	19	substituted	substitute	VERB
fbem-15414	72	20	money	money	NOUN
fbem-15414	72	21	on	on	ADP
fbem-15414	72	22	vat	vat	NOUN
fbem-15414	72	23	is	be	AUX
fbem-15414	72	24	calculated	calculate	VERB
fbem-15414	72	25	and	and	CCONJ
fbem-15414	72	26	recognized	recognize	VERB
fbem-15414	72	27	according	accord	VERB
fbem-15414	72	28	to	to	ADP
fbem-15414	72	29	sales	sale	NOUN
fbem-15414	72	30	amount	amount	NOUN
fbem-15414	72	31	,	,	PUNCT
fbem-15414	72	32	but	but	CCONJ
fbem-15414	72	33	vat	vat	NOUN
fbem-15414	72	34	input	input	NOUN
fbem-15414	72	35	tax	tax	NOUN
fbem-15414	72	36	’s	’s	PART
fbem-15414	72	37	recognition	recognition	NOUN
fbem-15414	72	38	is	be	AUX
fbem-15414	72	39	based	base	VERB
fbem-15414	72	40	on	on	ADP
fbem-15414	72	41	the	the	DET
fbem-15414	72	42	tax	tax	NOUN
fbem-15414	72	43	of	of	ADP
fbem-15414	72	44	invoices	invoice	NOUN
fbem-15414	72	45	,	,	PUNCT
fbem-15414	72	46	the	the	DET
fbem-15414	72	47	formally	formally	ADV
fbem-15414	72	48	condition	condition	NOUN
fbem-15414	72	49	exceeds	exceed	VERB
fbem-15414	72	50	the	the	DET
fbem-15414	72	51	substantive	substantive	ADJ
fbem-15414	72	52	content	content	NOUN
fbem-15414	72	53	.	.	PUNCT
fbem-15414	73	1	(	(	PUNCT
fbem-15414	73	2	4	4	X
fbem-15414	73	3	)	)	PUNCT
fbem-15414	73	4	objectivity	objectivity	NOUN
fbem-15414	73	5	principle	principle	NOUN
fbem-15414	73	6	objectivity	objectivity	NOUN
fbem-15414	73	7	requires	require	VERB
fbem-15414	73	8	accounting	accounting	NOUN
fbem-15414	73	9	activities	activity	NOUN
fbem-15414	73	10	to	to	PART
fbem-15414	73	11	be	be	AUX
fbem-15414	73	12	based	base	VERB
fbem-15414	73	13	on	on	ADP
fbem-15414	73	14	real	real	ADJ
fbem-15414	73	15	transactions	transaction	NOUN
fbem-15414	73	16	.	.	PUNCT
fbem-15414	74	1	the	the	DET
fbem-15414	74	2	objectivity	objectivity	NOUN
fbem-15414	74	3	of	of	ADP
fbem-15414	74	4	tax	tax	NOUN
fbem-15414	74	5	laws	law	NOUN
fbem-15414	74	6	stipulates	stipulate	VERB
fbem-15414	74	7	the	the	DET
fbem-15414	74	8	basis	basis	NOUN
fbem-15414	74	9	for	for	ADP
fbem-15414	74	10	tax	tax	NOUN
fbem-15414	74	11	calculation	calculation	NOUN
fbem-15414	74	12	and	and	CCONJ
fbem-15414	74	13	be	be	AUX
fbem-15414	74	14	affected	affect	VERB
fbem-15414	74	15	by	by	ADP
fbem-15414	74	16	special	special	ADJ
fbem-15414	74	17	policies	policy	NOUN
fbem-15414	74	18	.	.	PUNCT
fbem-15414	75	1	for	for	ADP
fbem-15414	75	2	example	example	NOUN
fbem-15414	75	3	,	,	PUNCT
fbem-15414	75	4	research	research	NOUN
fbem-15414	75	5	and	and	CCONJ
fbem-15414	75	6	development	development	NOUN
fbem-15414	75	7	expenses	expense	NOUN
fbem-15414	75	8	that	that	PRON
fbem-15414	75	9	meet	meet	VERB
fbem-15414	75	10	the	the	DET
fbem-15414	75	11	requirements	requirement	NOUN
fbem-15414	75	12	can	can	AUX
fbem-15414	75	13	be	be	AUX
fbem-15414	75	14	deducted	deduct	VERB
fbem-15414	75	15	by	by	ADP
fbem-15414	75	16	50	50	NUM
fbem-15414	75	17	%	%	NOUN
fbem-15414	75	18	;	;	PUNCT
fbem-15414	75	19	although	although	SCONJ
fbem-15414	75	20	the	the	DET
fbem-15414	75	21	actual	actual	ADJ
fbem-15414	75	22	expenditure	expenditure	NOUN
fbem-15414	75	23	generated	generate	VERB
fbem-15414	75	24	by	by	ADP
fbem-15414	75	25	the	the	DET
fbem-15414	75	26	donation	donation	NOUN
fbem-15414	75	27	activities	activity	NOUN
fbem-15414	75	28	of	of	ADP
fbem-15414	75	29	the	the	DET
fbem-15414	75	30	199	199	NUM
fbem-15414	75	31	donor	donor	NOUN
fbem-15414	75	32	enterprise	enterprise	NOUN
fbem-15414	75	33	is	be	AUX
fbem-15414	75	34	required	require	VERB
fbem-15414	75	35	to	to	PART
fbem-15414	75	36	be	be	AUX
fbem-15414	75	37	truly	truly	ADV
fbem-15414	75	38	reflected	reflect	VERB
fbem-15414	75	39	in	in	ADP
fbem-15414	75	40	the	the	DET
fbem-15414	75	41	accounting	accounting	NOUN
fbem-15414	75	42	,	,	PUNCT
fbem-15414	75	43	the	the	DET
fbem-15414	75	44	cost	cost	NOUN
fbem-15414	75	45	generated	generate	VERB
fbem-15414	75	46	by	by	ADP
fbem-15414	75	47	the	the	DET
fbem-15414	75	48	donation	donation	NOUN
fbem-15414	75	49	of	of	ADP
fbem-15414	75	50	the	the	DET
fbem-15414	75	51	enterprise	enterprise	NOUN
fbem-15414	75	52	needs	need	VERB
fbem-15414	75	53	to	to	PART
fbem-15414	75	54	be	be	AUX
fbem-15414	75	55	clearly	clearly	ADV
fbem-15414	75	56	distinguished	distinguish	VERB
fbem-15414	75	57	at	at	ADP
fbem-15414	75	58	the	the	DET
fbem-15414	75	59	time	time	NOUN
fbem-15414	75	60	of	of	ADP
fbem-15414	75	61	tax	tax	NOUN
fbem-15414	75	62	payment	payment	NOUN
fbem-15414	75	63	,	,	PUNCT
fbem-15414	75	64	and	and	CCONJ
fbem-15414	75	65	it	it	PRON
fbem-15414	75	66	is	be	AUX
fbem-15414	75	67	subject	subject	ADJ
fbem-15414	75	68	to	to	ADP
fbem-15414	75	69	the	the	DET
fbem-15414	75	70	regulation	regulation	NOUN
fbem-15414	75	71	of	of	ADP
fbem-15414	75	72	proportion	proportion	NOUN
fbem-15414	75	73	.	.	PUNCT
fbem-15414	76	1	in	in	ADP
fbem-15414	76	2	general	general	ADJ
fbem-15414	76	3	,	,	PUNCT
fbem-15414	76	4	the	the	DET
fbem-15414	76	5	principle	principle	NOUN
fbem-15414	76	6	of	of	ADP
fbem-15414	76	7	objectivity	objectivity	NOUN
fbem-15414	76	8	has	have	AUX
fbem-15414	76	9	not	not	PART
fbem-15414	76	10	been	be	AUX
fbem-15414	76	11	fully	fully	ADV
fbem-15414	76	12	and	and	CCONJ
fbem-15414	76	13	clearly	clearly	ADV
fbem-15414	76	14	implemented	implement	VERB
fbem-15414	76	15	in	in	ADP
fbem-15414	76	16	all	all	DET
fbem-15414	76	17	relevant	relevant	ADJ
fbem-15414	76	18	provisions	provision	NOUN
fbem-15414	76	19	of	of	ADP
fbem-15414	76	20	our	our	PRON
fbem-15414	76	21	tax	tax	NOUN
fbem-15414	76	22	laws	law	NOUN
fbem-15414	76	23	.	.	PUNCT
fbem-15414	77	1	(	(	PUNCT
fbem-15414	77	2	5	5	X
fbem-15414	77	3	)	)	PUNCT
fbem-15414	77	4	substance	substance	NOUN
fbem-15414	77	5	over	over	ADP
fbem-15414	77	6	form	form	NOUN
fbem-15414	77	7	principle	principle	ADJ
fbem-15414	77	8	accounting	accounting	NOUN
fbem-15414	77	9	activities	activity	NOUN
fbem-15414	77	10	should	should	AUX
fbem-15414	77	11	generally	generally	ADV
fbem-15414	77	12	not	not	PART
fbem-15414	77	13	only	only	ADV
fbem-15414	77	14	be	be	AUX
fbem-15414	77	15	in	in	ADP
fbem-15414	77	16	accordance	accordance	NOUN
fbem-15414	77	17	with	with	ADP
fbem-15414	77	18	national	national	ADJ
fbem-15414	77	19	laws	law	NOUN
fbem-15414	77	20	and	and	CCONJ
fbem-15414	77	21	regulations	regulation	NOUN
fbem-15414	77	22	of	of	ADP
fbem-15414	77	23	the	the	DET
fbem-15414	77	24	form	form	NOUN
fbem-15414	77	25	,	,	PUNCT
fbem-15414	77	26	or	or	CCONJ
fbem-15414	77	27	should	should	AUX
fbem-15414	77	28	fully	fully	ADV
fbem-15414	77	29	consider	consider	VERB
fbem-15414	77	30	the	the	DET
fbem-15414	77	31	real	real	ADJ
fbem-15414	77	32	economic	economic	ADJ
fbem-15414	77	33	activities	activity	NOUN
fbem-15414	77	34	of	of	ADP
fbem-15414	77	35	the	the	DET
fbem-15414	77	36	actual	actual	ADJ
fbem-15414	77	37	situation	situation	NOUN
fbem-15414	77	38	of	of	ADP
fbem-15414	77	39	operation	operation	NOUN
fbem-15414	77	40	.	.	PUNCT
fbem-15414	78	1	for	for	ADP
fbem-15414	78	2	example	example	NOUN
fbem-15414	78	3	,	,	PUNCT
fbem-15414	78	4	in	in	ADP
fbem-15414	78	5	the	the	DET
fbem-15414	78	6	production	production	NOUN
fbem-15414	78	7	and	and	CCONJ
fbem-15414	78	8	management	management	NOUN
fbem-15414	78	9	activities	activity	NOUN
fbem-15414	78	10	,	,	PUNCT
fbem-15414	78	11	the	the	DET
fbem-15414	78	12	source	source	NOUN
fbem-15414	78	13	of	of	ADP
fbem-15414	78	14	assets	asset	NOUN
fbem-15414	78	15	has	have	VERB
fbem-15414	78	16	the	the	DET
fbem-15414	78	17	characteristics	characteristic	NOUN
fbem-15414	78	18	of	of	ADP
fbem-15414	78	19	diversification	diversification	NOUN
fbem-15414	78	20	among	among	ADP
fbem-15414	78	21	which	which	PRON
fbem-15414	78	22	there	there	PRON
fbem-15414	78	23	is	be	VERB
fbem-15414	78	24	a	a	DET
fbem-15414	78	25	special	special	ADJ
fbem-15414	78	26	way	way	NOUN
fbem-15414	78	27	to	to	PART
fbem-15414	78	28	obtain	obtain	VERB
fbem-15414	78	29	assets	asset	NOUN
fbem-15414	78	30	,	,	PUNCT
fbem-15414	78	31	that	that	ADV
fbem-15414	78	32	is	is	ADV
fbem-15414	78	33	,	,	PUNCT
fbem-15414	78	34	financial	financial	ADJ
fbem-15414	78	35	leasing	leasing	NOUN
fbem-15414	78	36	,	,	PUNCT
fbem-15414	78	37	which	which	PRON
fbem-15414	78	38	has	have	AUX
fbem-15414	78	39	been	be	AUX
fbem-15414	78	40	widely	widely	ADV
fbem-15414	78	41	used	use	VERB
fbem-15414	78	42	by	by	ADP
fbem-15414	78	43	most	most	ADJ
fbem-15414	78	44	enterprises	enterprise	NOUN
fbem-15414	78	45	.	.	PUNCT
fbem-15414	79	1	however	however	ADV
fbem-15414	79	2	,	,	PUNCT
fbem-15414	79	3	this	this	DET
fbem-15414	79	4	method	method	NOUN
fbem-15414	79	5	also	also	ADV
fbem-15414	79	6	has	have	VERB
fbem-15414	79	7	its	its	PRON
fbem-15414	79	8	own	own	ADJ
fbem-15414	79	9	special	special	ADJ
fbem-15414	79	10	features	feature	NOUN
fbem-15414	79	11	.	.	PUNCT
fbem-15414	80	1	since	since	SCONJ
fbem-15414	80	2	the	the	DET
fbem-15414	80	3	ownership	ownership	NOUN
fbem-15414	80	4	of	of	ADP
fbem-15414	80	5	the	the	DET
fbem-15414	80	6	asset	asset	NOUN
fbem-15414	80	7	is	be	AUX
fbem-15414	80	8	still	still	ADV
fbem-15414	80	9	in	in	ADP
fbem-15414	80	10	the	the	DET
fbem-15414	80	11	hand	hand	NOUN
fbem-15414	80	12	of	of	ADP
fbem-15414	80	13	the	the	DET
fbem-15414	80	14	leasing	leasing	NOUN
fbem-15414	80	15	enterprise	enterprise	NOUN
fbem-15414	80	16	,	,	PUNCT
fbem-15414	80	17	from	from	ADP
fbem-15414	80	18	the	the	DET
fbem-15414	80	19	perspective	perspective	NOUN
fbem-15414	80	20	of	of	ADP
fbem-15414	80	21	relevant	relevant	ADJ
fbem-15414	80	22	laws	law	NOUN
fbem-15414	80	23	and	and	CCONJ
fbem-15414	80	24	regulations	regulation	NOUN
fbem-15414	80	25	on	on	ADP
fbem-15414	80	26	the	the	DET
fbem-15414	80	27	ownership	ownership	NOUN
fbem-15414	80	28	of	of	ADP
fbem-15414	80	29	the	the	DET
fbem-15414	80	30	asset	asset	NOUN
fbem-15414	80	31	,	,	PUNCT
fbem-15414	80	32	the	the	DET
fbem-15414	80	33	enterprise	enterprise	NOUN
fbem-15414	80	34	can	can	AUX
fbem-15414	80	35	control	control	VERB
fbem-15414	80	36	the	the	DET
fbem-15414	80	37	interest	interest	NOUN
fbem-15414	80	38	of	of	ADP
fbem-15414	80	39	the	the	DET
fbem-15414	80	40	asset	asset	NOUN
fbem-15414	80	41	from	from	ADP
fbem-15414	80	42	the	the	DET
fbem-15414	80	43	perspective	perspective	NOUN
fbem-15414	80	44	of	of	ADP
fbem-15414	80	45	long	long	ADJ
fbem-15414	80	46	-	-	PUNCT
fbem-15414	80	47	term	term	NOUN
fbem-15414	80	48	economic	economic	ADJ
fbem-15414	80	49	benefits	benefit	NOUN
fbem-15414	80	50	,	,	PUNCT
fbem-15414	80	51	so	so	SCONJ
fbem-15414	80	52	in	in	ADP
fbem-15414	80	53	the	the	DET
fbem-15414	80	54	accounting	accounting	NOUN
fbem-15414	80	55	activities	activity	NOUN
fbem-15414	80	56	,	,	PUNCT
fbem-15414	80	57	the	the	DET
fbem-15414	80	58	measurement	measurement	NOUN
fbem-15414	80	59	of	of	ADP
fbem-15414	80	60	the	the	DET
fbem-15414	80	61	financing	financing	NOUN
fbem-15414	80	62	leased	lease	VERB
fbem-15414	80	63	assets	asset	NOUN
fbem-15414	80	64	and	and	CCONJ
fbem-15414	80	65	the	the	DET
fbem-15414	80	66	measurement	measurement	NOUN
fbem-15414	80	67	of	of	ADP
fbem-15414	80	68	its	its	PRON
fbem-15414	80	69	own	own	ADJ
fbem-15414	80	70	leased	lease	VERB
fbem-15414	80	71	assets	asset	NOUN
fbem-15414	80	72	are	be	AUX
fbem-15414	80	73	calculated	calculate	VERB
fbem-15414	80	74	equally	equally	ADV
fbem-15414	80	75	.	.	PUNCT
fbem-15414	81	1	principles	principle	NOUN
fbem-15414	81	2	are	be	AUX
fbem-15414	81	3	also	also	ADV
fbem-15414	81	4	implemented	implement	VERB
fbem-15414	81	5	in	in	ADP
fbem-15414	81	6	the	the	DET
fbem-15414	81	7	specific	specific	ADJ
fbem-15414	81	8	provisions	provision	NOUN
fbem-15414	81	9	,	,	PUNCT
fbem-15414	81	10	especially	especially	ADV
fbem-15414	81	11	some	some	PRON
fbem-15414	81	12	of	of	ADP
fbem-15414	81	13	the	the	DET
fbem-15414	81	14	western	western	ADJ
fbem-15414	81	15	developed	develop	VERB
fbem-15414	81	16	countries	country	NOUN
fbem-15414	81	17	are	be	AUX
fbem-15414	81	18	implementing	implement	VERB
fbem-15414	81	19	tax	tax	NOUN
fbem-15414	81	20	regulations	regulation	NOUN
fbem-15414	81	21	that	that	PRON
fbem-15414	81	22	violate	violate	VERB
fbem-15414	81	23	the	the	DET
fbem-15414	81	24	provisions	provision	NOUN
fbem-15414	81	25	of	of	ADP
fbem-15414	81	26	tax	tax	NOUN
fbem-15414	81	27	avoidance	avoidance	NOUN
fbem-15414	81	28	policies	policy	NOUN
fbem-15414	81	29	and	and	CCONJ
fbem-15414	81	30	chinese	chinese	ADJ
fbem-15414	81	31	enterprises	enterprise	NOUN
fbem-15414	81	32	restructuring	restructure	VERB
fbem-15414	81	33	and	and	CCONJ
fbem-15414	81	34	other	other	ADJ
fbem-15414	81	35	special	special	ADJ
fbem-15414	81	36	tax	tax	NOUN
fbem-15414	81	37	regulations	regulation	NOUN
fbem-15414	81	38	.	.	PUNCT
fbem-15414	82	1	however	however	ADV
fbem-15414	82	2	,	,	PUNCT
fbem-15414	82	3	be	be	AUX
fbem-15414	82	4	subjected	subject	VERB
fbem-15414	82	5	to	to	ADP
fbem-15414	82	6	legal	legal	ADJ
fbem-15414	82	7	constraints	constraint	NOUN
fbem-15414	82	8	,	,	PUNCT
fbem-15414	82	9	all	all	DET
fbem-15414	82	10	principles	principle	NOUN
fbem-15414	82	11	must	must	AUX
fbem-15414	82	12	be	be	AUX
fbem-15414	82	13	restricted	restrict	VERB
fbem-15414	82	14	by	by	ADP
fbem-15414	82	15	clear	clear	ADJ
fbem-15414	82	16	provisions	provision	NOUN
fbem-15414	82	17	in	in	ADP
fbem-15414	82	18	the	the	DET
fbem-15414	82	19	tax	tax	NOUN
fbem-15414	82	20	laws	law	NOUN
fbem-15414	82	21	,	,	PUNCT
fbem-15414	82	22	so	so	SCONJ
fbem-15414	82	23	as	as	SCONJ
fbem-15414	82	24	to	to	PART
fbem-15414	82	25	define	define	VERB
fbem-15414	82	26	the	the	DET
fbem-15414	82	27	economic	economic	ADJ
fbem-15414	82	28	essence	essence	NOUN
fbem-15414	82	29	and	and	CCONJ
fbem-15414	82	30	avoid	avoid	VERB
fbem-15414	82	31	policy	policy	NOUN
fbem-15414	82	32	abuse	abuse	NOUN
fbem-15414	82	33	.	.	PUNCT
fbem-15414	83	1	however	however	ADV
fbem-15414	83	2	,	,	PUNCT
fbem-15414	83	3	as	as	ADV
fbem-15414	83	4	far	far	ADV
fbem-15414	83	5	as	as	SCONJ
fbem-15414	83	6	the	the	DET
fbem-15414	83	7	current	current	ADJ
fbem-15414	83	8	reality	reality	NOUN
fbem-15414	83	9	is	be	AUX
fbem-15414	83	10	concerned	concern	VERB
fbem-15414	83	11	,	,	PUNCT
fbem-15414	83	12	the	the	DET
fbem-15414	83	13	current	current	ADJ
fbem-15414	83	14	national	national	ADJ
fbem-15414	83	15	tax	tax	NOUN
fbem-15414	83	16	laws	law	NOUN
fbem-15414	83	17	system	system	NOUN
fbem-15414	83	18	still	still	ADV
fbem-15414	83	19	has	have	VERB
fbem-15414	83	20	a	a	DET
fbem-15414	83	21	great	great	ADJ
fbem-15414	83	22	distance	distance	NOUN
fbem-15414	83	23	compared	compare	VERB
fbem-15414	83	24	with	with	ADP
fbem-15414	83	25	the	the	DET
fbem-15414	83	26	fully	fully	ADJ
fbem-15414	83	27	implementation	implementation	NOUN
fbem-15414	83	28	of	of	ADP
fbem-15414	83	29	the	the	DET
fbem-15414	83	30	requirements	requirement	NOUN
fbem-15414	83	31	of	of	ADP
fbem-15414	83	32	the	the	DET
fbem-15414	83	33	principle	principle	NOUN
fbem-15414	83	34	of	of	ADP
fbem-15414	83	35	substance	substance	NOUN
fbem-15414	83	36	over	over	ADP
fbem-15414	83	37	form	form	NOUN
fbem-15414	83	38	,	,	PUNCT
fbem-15414	83	39	the	the	DET
fbem-15414	83	40	main	main	ADJ
fbem-15414	83	41	reason	reason	NOUN
fbem-15414	83	42	is	be	AUX
fbem-15414	83	43	reflected	reflect	VERB
fbem-15414	83	44	in	in	ADP
fbem-15414	83	45	the	the	DET
fbem-15414	83	46	existence	existence	NOUN
fbem-15414	83	47	of	of	ADP
fbem-15414	83	48	many	many	ADJ
fbem-15414	83	49	tax	tax	NOUN
fbem-15414	83	50	laws	law	NOUN
fbem-15414	83	51	provisions	provision	NOUN
fbem-15414	83	52	that	that	PRON
fbem-15414	83	53	over	over	ADV
fbem-15414	83	54	-	-	PUNCT
fbem-15414	83	55	emphasize	emphasize	VERB
fbem-15414	83	56	the	the	DET
fbem-15414	83	57	specific	specific	ADJ
fbem-15414	83	58	formal	formal	ADJ
fbem-15414	83	59	application	application	NOUN
fbem-15414	83	60	conditions	condition	NOUN
fbem-15414	83	61	,	,	PUNCT
fbem-15414	83	62	and	and	CCONJ
fbem-15414	83	63	the	the	DET
fbem-15414	83	64	existence	existence	NOUN
fbem-15414	83	65	of	of	ADP
fbem-15414	83	66	these	these	DET
fbem-15414	83	67	provisions	provision	NOUN
fbem-15414	83	68	is	be	AUX
fbem-15414	83	69	actually	actually	ADV
fbem-15414	83	70	opposite	opposite	ADJ
fbem-15414	83	71	to	to	ADP
fbem-15414	83	72	the	the	DET
fbem-15414	83	73	spirit	spirit	NOUN
fbem-15414	83	74	of	of	ADP
fbem-15414	83	75	many	many	ADJ
fbem-15414	83	76	laws	law	NOUN
fbem-15414	83	77	makers	maker	NOUN
fbem-15414	83	78	and	and	CCONJ
fbem-15414	83	79	makes	make	VERB
fbem-15414	83	80	some	some	DET
fbem-15414	83	81	loopholes	loophole	NOUN
fbem-15414	83	82	for	for	SCONJ
fbem-15414	83	83	taxpayers	taxpayer	NOUN
fbem-15414	83	84	to	to	PART
fbem-15414	83	85	avoid	avoid	VERB
fbem-15414	83	86	tax[3	tax[3	NOUN
fbem-15414	83	87	]	]	PUNCT
fbem-15414	83	88	.	.	PUNCT
fbem-15414	84	1	3	3	X
fbem-15414	84	2	.	.	PUNCT
fbem-15414	85	1	the	the	DET
fbem-15414	85	2	differences	difference	NOUN
fbem-15414	85	3	of	of	ADP
fbem-15414	85	4	premises	premise	NOUN
fbem-15414	85	5	between	between	ADP
fbem-15414	85	6	accounting	accounting	NOUN
fbem-15414	85	7	standards	standard	NOUN
fbem-15414	85	8	and	and	CCONJ
fbem-15414	85	9	tax	tax	NOUN
fbem-15414	85	10	laws	law	NOUN
fbem-15414	85	11	3.1	3.1	NUM
fbem-15414	85	12	.	.	PUNCT
fbem-15414	86	1	the	the	DET
fbem-15414	86	2	differences	difference	NOUN
fbem-15414	86	3	of	of	ADP
fbem-15414	86	4	basic	basic	ADJ
fbem-15414	86	5	premise	premise	NOUN
fbem-15414	86	6	between	between	ADP
fbem-15414	86	7	accounting	accounting	NOUN
fbem-15414	86	8	standards	standard	NOUN
fbem-15414	86	9	and	and	CCONJ
fbem-15414	86	10	tax	tax	NOUN
fbem-15414	86	11	laws	law	NOUN
fbem-15414	86	12	(	(	PUNCT
fbem-15414	86	13	1	1	X
fbem-15414	86	14	)	)	PUNCT
fbem-15414	86	15	accounting	accounting	NOUN
fbem-15414	86	16	entity	entity	NOUN
fbem-15414	86	17	specific	specific	ADJ
fbem-15414	86	18	accounting	accounting	NOUN
fbem-15414	86	19	entities	entity	NOUN
fbem-15414	86	20	are	be	AUX
fbem-15414	86	21	reflected	reflect	VERB
fbem-15414	86	22	by	by	ADP
fbem-15414	86	23	accounting	accounting	NOUN
fbem-15414	86	24	information	information	NOUN
fbem-15414	86	25	.	.	PUNCT
fbem-15414	87	1	this	this	DET
fbem-15414	87	2	premise	premise	NOUN
fbem-15414	87	3	regulates	regulate	VERB
fbem-15414	87	4	the	the	DET
fbem-15414	87	5	spatial	spatial	ADJ
fbem-15414	87	6	scope	scope	NOUN
fbem-15414	87	7	of	of	ADP
fbem-15414	87	8	accounting	accounting	NOUN
fbem-15414	87	9	activities	activity	NOUN
fbem-15414	87	10	.	.	PUNCT
fbem-15414	88	1	therefore	therefore	ADV
fbem-15414	88	2	,	,	PUNCT
fbem-15414	88	3	in	in	ADP
fbem-15414	88	4	the	the	DET
fbem-15414	88	5	real	real	ADJ
fbem-15414	88	6	market	market	NOUN
fbem-15414	88	7	,	,	PUNCT
fbem-15414	88	8	it	it	PRON
fbem-15414	88	9	is	be	AUX
fbem-15414	88	10	the	the	DET
fbem-15414	88	11	legal	legal	ADJ
fbem-15414	88	12	subject	subject	NOUN
fbem-15414	88	13	or	or	CCONJ
fbem-15414	88	14	the	the	DET
fbem-15414	88	15	economic	economic	ADJ
fbem-15414	88	16	subject	subject	NOUN
fbem-15414	88	17	.	.	PUNCT
fbem-15414	89	1	the	the	DET
fbem-15414	89	2	subject	subject	NOUN
fbem-15414	89	3	of	of	ADP
fbem-15414	89	4	tax	tax	NOUN
fbem-15414	89	5	payment	payment	NOUN
fbem-15414	89	6	is	be	AUX
fbem-15414	89	7	the	the	DET
fbem-15414	89	8	legal	legal	ADJ
fbem-15414	89	9	subject	subject	NOUN
fbem-15414	89	10	generally	generally	ADV
fbem-15414	89	11	,	,	PUNCT
fbem-15414	89	12	except	except	SCONJ
fbem-15414	89	13	for	for	ADP
fbem-15414	89	14	special	special	ADJ
fbem-15414	89	15	occasions	occasion	NOUN
fbem-15414	89	16	.	.	PUNCT
fbem-15414	90	1	at	at	ADP
fbem-15414	90	2	the	the	DET
fbem-15414	90	3	same	same	ADJ
fbem-15414	90	4	time	time	NOUN
fbem-15414	90	5	,	,	PUNCT
fbem-15414	90	6	due	due	ADP
fbem-15414	90	7	to	to	ADP
fbem-15414	90	8	some	some	DET
fbem-15414	90	9	reasons	reason	NOUN
fbem-15414	90	10	in	in	ADP
fbem-15414	90	11	china	china	PROPN
fbem-15414	90	12	's	's	PART
fbem-15414	90	13	enterprise	enterprise	NOUN
fbem-15414	90	14	registration	registration	NOUN
fbem-15414	90	15	system	system	NOUN
fbem-15414	90	16	,	,	PUNCT
fbem-15414	90	17	it	it	PRON
fbem-15414	90	18	has	have	AUX
fbem-15414	90	19	not	not	PART
fbem-15414	90	20	fully	fully	ADV
fbem-15414	90	21	defined	define	VERB
fbem-15414	90	22	the	the	DET
fbem-15414	90	23	tax	tax	NOUN
fbem-15414	90	24	payment	payment	NOUN
fbem-15414	90	25	subject	subject	NOUN
fbem-15414	90	26	based	base	VERB
fbem-15414	90	27	on	on	ADP
fbem-15414	90	28	the	the	DET
fbem-15414	90	29	concept	concept	NOUN
fbem-15414	90	30	of	of	ADP
fbem-15414	90	31	legal	legal	ADJ
fbem-15414	90	32	subject	subject	NOUN
fbem-15414	90	33	.	.	PUNCT
fbem-15414	91	1	in	in	ADP
fbem-15414	91	2	the	the	DET
fbem-15414	91	3	market	market	NOUN
fbem-15414	91	4	economy	economy	NOUN
fbem-15414	91	5	,	,	PUNCT
fbem-15414	91	6	both	both	CCONJ
fbem-15414	91	7	parent	parent	NOUN
fbem-15414	91	8	and	and	CCONJ
fbem-15414	91	9	subsidiary	subsidiary	NOUN
fbem-15414	91	10	companies	company	NOUN
fbem-15414	91	11	have	have	VERB
fbem-15414	91	12	the	the	DET
fbem-15414	91	13	conditions	condition	NOUN
fbem-15414	91	14	and	and	CCONJ
fbem-15414	91	15	qualifications	qualification	NOUN
fbem-15414	91	16	to	to	PART
fbem-15414	91	17	become	become	VERB
fbem-15414	91	18	accounting	accounting	NOUN
fbem-15414	91	19	subjects	subject	NOUN
fbem-15414	91	20	,	,	PUNCT
fbem-15414	91	21	and	and	CCONJ
fbem-15414	91	22	the	the	DET
fbem-15414	91	23	whole	whole	ADJ
fbem-15414	91	24	enterprise	enterprise	NOUN
fbem-15414	91	25	group	group	NOUN
fbem-15414	91	26	including	include	VERB
fbem-15414	91	27	both	both	CCONJ
fbem-15414	91	28	parent	parent	NOUN
fbem-15414	91	29	and	and	CCONJ
fbem-15414	91	30	subsidiary	subsidiary	NOUN
fbem-15414	91	31	companies	company	NOUN
fbem-15414	91	32	can	can	AUX
fbem-15414	91	33	also	also	ADV
fbem-15414	91	34	be	be	AUX
fbem-15414	91	35	considered	consider	VERB
fbem-15414	91	36	as	as	ADP
fbem-15414	91	37	an	an	DET
fbem-15414	91	38	accounting	accounting	NOUN
fbem-15414	91	39	subject	subject	NOUN
fbem-15414	91	40	to	to	PART
fbem-15414	91	41	reflect	reflect	VERB
fbem-15414	91	42	the	the	DET
fbem-15414	91	43	operation	operation	NOUN
fbem-15414	91	44	of	of	ADP
fbem-15414	91	45	the	the	DET
fbem-15414	91	46	whole	whole	ADJ
fbem-15414	91	47	group.however	group.however	NOUN
fbem-15414	91	48	,	,	PUNCT
fbem-15414	91	49	in	in	ADP
fbem-15414	91	50	the	the	DET
fbem-15414	91	51	provisions	provision	NOUN
fbem-15414	91	52	of	of	ADP
fbem-15414	91	53	tax	tax	NOUN
fbem-15414	91	54	laws	law	NOUN
fbem-15414	91	55	,	,	PUNCT
fbem-15414	91	56	the	the	DET
fbem-15414	91	57	parent	parent	NOUN
fbem-15414	91	58	company	company	NOUN
fbem-15414	91	59	and	and	CCONJ
fbem-15414	91	60	subsidiary	subsidiary	NOUN
fbem-15414	91	61	company	company	NOUN
fbem-15414	91	62	are	be	AUX
fbem-15414	91	63	independent	independent	ADJ
fbem-15414	91	64	taxpayers	taxpayer	NOUN
fbem-15414	91	65	.	.	PUNCT
fbem-15414	92	1	(	(	PUNCT
fbem-15414	92	2	2	2	X
fbem-15414	92	3	)	)	PUNCT
fbem-15414	92	4	the	the	DET
fbem-15414	92	5	accounting	accounting	NOUN
fbem-15414	92	6	period	period	NOUN
fbem-15414	92	7	the	the	DET
fbem-15414	92	8	accounting	accounting	NOUN
fbem-15414	92	9	period	period	NOUN
fbem-15414	92	10	will	will	AUX
fbem-15414	92	11	divide	divide	VERB
fbem-15414	92	12	the	the	DET
fbem-15414	92	13	ongoing	ongoing	ADJ
fbem-15414	92	14	business	business	NOUN
fbem-15414	92	15	activities	activity	NOUN
fbem-15414	92	16	of	of	ADP
fbem-15414	92	17	the	the	DET
fbem-15414	92	18	enterprise	enterprise	NOUN
fbem-15414	92	19	by	by	ADP
fbem-15414	92	20	a	a	DET
fbem-15414	92	21	fixed	fix	VERB
fbem-15414	92	22	period	period	NOUN
fbem-15414	92	23	.	.	PUNCT
fbem-15414	93	1	due	due	ADP
fbem-15414	93	2	to	to	ADP
fbem-15414	93	3	the	the	DET
fbem-15414	93	4	different	different	ADJ
fbem-15414	93	5	purposes	purpose	NOUN
fbem-15414	93	6	of	of	ADP
fbem-15414	93	7	accounting	accounting	NOUN
fbem-15414	93	8	standards	standard	NOUN
fbem-15414	93	9	and	and	CCONJ
fbem-15414	93	10	tax	tax	NOUN
fbem-15414	93	11	laws	law	NOUN
fbem-15414	93	12	,	,	PUNCT
fbem-15414	93	13	the	the	DET
fbem-15414	93	14	recognition	recognition	NOUN
fbem-15414	93	15	time	time	NOUN
fbem-15414	93	16	and	and	CCONJ
fbem-15414	93	17	scope	scope	NOUN
fbem-15414	93	18	of	of	ADP
fbem-15414	93	19	various	various	ADJ
fbem-15414	93	20	elements	element	NOUN
fbem-15414	93	21	are	be	AUX
fbem-15414	93	22	also	also	ADV
fbem-15414	93	23	different	different	ADJ
fbem-15414	93	24	.	.	PUNCT
fbem-15414	94	1	in	in	ADP
fbem-15414	94	2	the	the	DET
fbem-15414	94	3	daily	daily	ADJ
fbem-15414	94	4	accounting	accounting	NOUN
fbem-15414	94	5	management	management	NOUN
fbem-15414	94	6	work	work	NOUN
fbem-15414	94	7	,	,	PUNCT
fbem-15414	94	8	the	the	DET
fbem-15414	94	9	accounting	accounting	NOUN
fbem-15414	94	10	activities	activity	NOUN
fbem-15414	94	11	should	should	AUX
fbem-15414	94	12	be	be	AUX
fbem-15414	94	13	carried	carry	VERB
fbem-15414	94	14	out	out	ADP
fbem-15414	94	15	timely	timely	ADV
fbem-15414	94	16	according	accord	VERB
fbem-15414	94	17	to	to	ADP
fbem-15414	94	18	the	the	DET
fbem-15414	94	19	accounting	accounting	NOUN
fbem-15414	94	20	period	period	NOUN
fbem-15414	94	21	which	which	PRON
fbem-15414	94	22	both	both	CCONJ
fbem-15414	94	23	internal	internal	ADJ
fbem-15414	94	24	and	and	CCONJ
fbem-15414	94	25	external	external	ADJ
fbem-15414	94	26	audit	audit	NOUN
fbem-15414	94	27	bear	bear	VERB
fbem-15414	94	28	the	the	DET
fbem-15414	94	29	responsibility	responsibility	NOUN
fbem-15414	94	30	of	of	ADP
fbem-15414	94	31	fixed	fix	VERB
fbem-15414	94	32	time	time	NOUN
fbem-15414	94	33	audit	audit	NOUN
fbem-15414	94	34	.	.	PUNCT
fbem-15414	95	1	according	accord	VERB
fbem-15414	95	2	to	to	ADP
fbem-15414	95	3	the	the	DET
fbem-15414	95	4	requirements	requirement	NOUN
fbem-15414	95	5	of	of	ADP
fbem-15414	95	6	the	the	DET
fbem-15414	95	7	tax	tax	NOUN
fbem-15414	95	8	laws	law	NOUN
fbem-15414	95	9	,	,	PUNCT
fbem-15414	95	10	it	it	PRON
fbem-15414	95	11	is	be	AUX
fbem-15414	95	12	only	only	ADV
fbem-15414	95	13	necessary	necessary	ADJ
fbem-15414	95	14	to	to	PART
fbem-15414	95	15	ensure	ensure	VERB
fbem-15414	95	16	that	that	SCONJ
fbem-15414	95	17	the	the	DET
fbem-15414	95	18	taxpayer	taxpayer	NOUN
fbem-15414	95	19	truthfully	truthfully	ADV
fbem-15414	95	20	pays	pay	VERB
fbem-15414	95	21	the	the	DET
fbem-15414	95	22	declared	declare	VERB
fbem-15414	95	23	tax	tax	NOUN
fbem-15414	95	24	within	within	ADP
fbem-15414	95	25	the	the	DET
fbem-15414	95	26	fixed	fix	VERB
fbem-15414	95	27	period	period	NOUN
fbem-15414	95	28	stipulated	stipulate	VERB
fbem-15414	95	29	in	in	ADP
fbem-15414	95	30	the	the	DET
fbem-15414	95	31	accounting	accounting	NOUN
fbem-15414	95	32	provisions	provision	NOUN
fbem-15414	95	33	,	,	PUNCT
fbem-15414	95	34	and	and	CCONJ
fbem-15414	95	35	the	the	DET
fbem-15414	95	36	supervision	supervision	NOUN
fbem-15414	95	37	and	and	CCONJ
fbem-15414	95	38	examination	examination	NOUN
fbem-15414	95	39	of	of	ADP
fbem-15414	95	40	audit	audit	NOUN
fbem-15414	95	41	work	work	NOUN
fbem-15414	95	42	is	be	AUX
fbem-15414	95	43	mainly	mainly	ADV
fbem-15414	95	44	undertaken	undertake	VERB
fbem-15414	95	45	by	by	ADP
fbem-15414	95	46	tax	tax	NOUN
fbem-15414	95	47	authorities	authority	NOUN
fbem-15414	95	48	.	.	PUNCT
fbem-15414	96	1	3.2	3.2	NUM
fbem-15414	96	2	.	.	PUNCT
fbem-15414	97	1	the	the	DET
fbem-15414	97	2	difference	difference	NOUN
fbem-15414	97	3	of	of	ADP
fbem-15414	97	4	other	other	ADJ
fbem-15414	97	5	premises	premise	NOUN
fbem-15414	97	6	between	between	ADP
fbem-15414	97	7	accounting	accounting	NOUN
fbem-15414	97	8	standards	standard	NOUN
fbem-15414	97	9	and	and	CCONJ
fbem-15414	97	10	tax	tax	NOUN
fbem-15414	97	11	laws	law	NOUN
fbem-15414	97	12	accounting	account	VERB
fbem-15414	97	13	there	there	PRON
fbem-15414	97	14	are	be	VERB
fbem-15414	97	15	differences	difference	NOUN
fbem-15414	97	16	in	in	ADP
fbem-15414	97	17	premise	premise	NOUN
fbem-15414	97	18	between	between	ADP
fbem-15414	97	19	the	the	DET
fbem-15414	97	20	two	two	NUM
fbem-15414	97	21	.	.	PUNCT
fbem-15414	98	1	if	if	SCONJ
fbem-15414	98	2	the	the	DET
fbem-15414	98	3	subject	subject	NOUN
fbem-15414	98	4	is	be	AUX
fbem-15414	98	5	different	different	ADJ
fbem-15414	98	6	,	,	PUNCT
fbem-15414	98	7	the	the	DET
fbem-15414	98	8	tax	tax	NOUN
fbem-15414	98	9	laws	law	NOUN
fbem-15414	98	10	allows	allow	VERB
fbem-15414	98	11	the	the	DET
fbem-15414	98	12	merger	merger	NOUN
fbem-15414	98	13	of	of	ADP
fbem-15414	98	14	tax	tax	NOUN
fbem-15414	98	15	,	,	PUNCT
fbem-15414	98	16	for	for	ADP
fbem-15414	98	17	example	example	NOUN
fbem-15414	98	18	,	,	PUNCT
fbem-15414	98	19	the	the	DET
fbem-15414	98	20	subject	subject	NOUN
fbem-15414	98	21	can	can	AUX
fbem-15414	98	22	be	be	AUX
fbem-15414	98	23	a	a	DET
fbem-15414	98	24	group	group	NOUN
fbem-15414	98	25	company	company	NOUN
fbem-15414	98	26	.	.	PUNCT
fbem-15414	99	1	in	in	ADP
fbem-15414	99	2	general	general	ADJ
fbem-15414	99	3	,	,	PUNCT
fbem-15414	99	4	the	the	DET
fbem-15414	99	5	accounting	accounting	NOUN
fbem-15414	99	6	entity	entity	NOUN
fbem-15414	99	7	can	can	AUX
fbem-15414	99	8	be	be	AUX
fbem-15414	99	9	a	a	DET
fbem-15414	99	10	group	group	NOUN
fbem-15414	99	11	,	,	PUNCT
fbem-15414	99	12	and	and	CCONJ
fbem-15414	99	13	the	the	DET
fbem-15414	99	14	subsidiaries	subsidiary	NOUN
fbem-15414	99	15	of	of	ADP
fbem-15414	99	16	the	the	DET
fbem-15414	99	17	parent	parent	NOUN
fbem-15414	99	18	company	company	NOUN
fbem-15414	99	19	can	can	AUX
fbem-15414	99	20	also	also	ADV
fbem-15414	99	21	be	be	AUX
fbem-15414	99	22	qualified	qualified	ADJ
fbem-15414	99	23	and	and	CCONJ
fbem-15414	99	24	capable	capable	ADJ
fbem-15414	99	25	to	to	PART
fbem-15414	99	26	become	become	VERB
fbem-15414	99	27	independent	independent	ADJ
fbem-15414	99	28	accounting	accounting	NOUN
fbem-15414	99	29	entities	entity	NOUN
fbem-15414	99	30	.	.	PUNCT
fbem-15414	100	1	4	4	X
fbem-15414	100	2	.	.	X
fbem-15414	100	3	the	the	DET
fbem-15414	100	4	differences	difference	NOUN
fbem-15414	100	5	of	of	ADP
fbem-15414	100	6	recognition	recognition	NOUN
fbem-15414	100	7	and	and	CCONJ
fbem-15414	100	8	measurement	measurement	NOUN
fbem-15414	100	9	between	between	ADP
fbem-15414	100	10	accounting	accounting	NOUN
fbem-15414	100	11	standards	standard	NOUN
fbem-15414	100	12	and	and	CCONJ
fbem-15414	100	13	tax	tax	NOUN
fbem-15414	100	14	laws	law	NOUN
fbem-15414	100	15	4.1	4.1	NUM
fbem-15414	100	16	.	.	PUNCT
fbem-15414	101	1	the	the	DET
fbem-15414	101	2	differences	difference	NOUN
fbem-15414	101	3	in	in	ADP
fbem-15414	101	4	measurement	measurement	NOUN
fbem-15414	101	5	basis	basis	NOUN
fbem-15414	101	6	the	the	DET
fbem-15414	101	7	accounting	accounting	NOUN
fbem-15414	101	8	measurement	measurement	NOUN
fbem-15414	101	9	of	of	ADP
fbem-15414	101	10	all	all	DET
fbem-15414	101	11	companies	company	NOUN
fbem-15414	101	12	at	at	ADP
fbem-15414	101	13	any	any	DET
fbem-15414	101	14	stage	stage	NOUN
fbem-15414	101	15	needs	need	VERB
fbem-15414	101	16	to	to	PART
fbem-15414	101	17	follow	follow	VERB
fbem-15414	101	18	the	the	DET
fbem-15414	101	19	accrual	accrual	ADJ
fbem-15414	101	20	basis	basis	NOUN
fbem-15414	101	21	.	.	PUNCT
fbem-15414	102	1	in	in	ADP
fbem-15414	102	2	contrast	contrast	NOUN
fbem-15414	102	3	,	,	PUNCT
fbem-15414	102	4	the	the	DET
fbem-15414	102	5	tax	tax	NOUN
fbem-15414	102	6	laws	law	NOUN
fbem-15414	102	7	does	do	AUX
fbem-15414	102	8	not	not	PART
fbem-15414	102	9	have	have	VERB
fbem-15414	102	10	such	such	ADJ
fbem-15414	102	11	specificity	specificity	NOUN
fbem-15414	102	12	.	.	PUNCT
fbem-15414	103	1	compared	compare	VERB
fbem-15414	103	2	with	with	ADP
fbem-15414	103	3	the	the	DET
fbem-15414	103	4	accounting	accounting	NOUN
fbem-15414	103	5	standards	standard	NOUN
fbem-15414	103	6	that	that	PRON
fbem-15414	103	7	use	use	VERB
fbem-15414	103	8	the	the	DET
fbem-15414	103	9	accrual	accrual	ADJ
fbem-15414	103	10	basis	basis	NOUN
fbem-15414	103	11	entirely	entirely	ADV
fbem-15414	103	12	in	in	ADP
fbem-15414	103	13	accounting	accounting	NOUN
fbem-15414	103	14	activities	activity	NOUN
fbem-15414	103	15	,	,	PUNCT
fbem-15414	103	16	the	the	DET
fbem-15414	103	17	tax	tax	NOUN
fbem-15414	103	18	laws	law	NOUN
fbem-15414	103	19	requires	require	VERB
fbem-15414	103	20	that	that	SCONJ
fbem-15414	103	21	the	the	DET
fbem-15414	103	22	accrual	accrual	ADJ
fbem-15414	103	23	basis	basis	NOUN
fbem-15414	103	24	be	be	AUX
fbem-15414	103	25	fully	fully	ADV
fbem-15414	103	26	followed	follow	VERB
fbem-15414	103	27	in	in	ADP
fbem-15414	103	28	most	most	ADJ
fbem-15414	103	29	of	of	ADP
fbem-15414	103	30	tax	tax	NOUN
fbem-15414	103	31	payment	payment	NOUN
fbem-15414	103	32	cases	case	NOUN
fbem-15414	103	33	,	,	PUNCT
fbem-15414	103	34	and	and	CCONJ
fbem-15414	103	35	this	this	DET
fbem-15414	103	36	requirement	requirement	NOUN
fbem-15414	103	37	is	be	AUX
fbem-15414	103	38	to	to	PART
fbem-15414	103	39	unify	unify	VERB
fbem-15414	103	40	the	the	DET
fbem-15414	103	41	tax	tax	NOUN
fbem-15414	103	42	caliber	caliber	NOUN
fbem-15414	103	43	and	and	CCONJ
fbem-15414	103	44	reduce	reduce	VERB
fbem-15414	103	45	the	the	DET
fbem-15414	103	46	tax	tax	NOUN
fbem-15414	103	47	collection	collection	NOUN
fbem-15414	103	48	cost	cost	NOUN
fbem-15414	103	49	to	to	ADP
fbem-15414	103	50	the	the	DET
fbem-15414	103	51	greatest	great	ADJ
fbem-15414	103	52	extent	extent	NOUN
fbem-15414	103	53	.	.	PUNCT
fbem-15414	104	1	but	but	CCONJ
fbem-15414	104	2	it	it	PRON
fbem-15414	104	3	should	should	AUX
fbem-15414	104	4	not	not	PART
fbem-15414	104	5	be	be	AUX
fbem-15414	104	6	ignored	ignore	VERB
fbem-15414	104	7	that	that	SCONJ
fbem-15414	104	8	the	the	DET
fbem-15414	104	9	tax	tax	NOUN
fbem-15414	104	10	laws	law	NOUN
fbem-15414	104	11	will	will	AUX
fbem-15414	104	12	violate	violate	VERB
fbem-15414	104	13	the	the	DET
fbem-15414	104	14	accrual	accrual	ADJ
fbem-15414	104	15	basis	basis	NOUN
fbem-15414	104	16	under	under	ADP
fbem-15414	104	17	certain	certain	ADJ
fbem-15414	104	18	occasions	occasion	NOUN
fbem-15414	104	19	.	.	PUNCT
fbem-15414	105	1	4.2	4.2	NUM
fbem-15414	105	2	.	.	PUNCT
fbem-15414	106	1	the	the	DET
fbem-15414	106	2	differences	difference	NOUN
fbem-15414	106	3	in	in	ADP
fbem-15414	106	4	measurement	measurement	NOUN
fbem-15414	106	5	attribute	attribute	NOUN
fbem-15414	106	6	accounting	accounting	NOUN
fbem-15414	106	7	standards	standard	NOUN
fbem-15414	106	8	provides	provide	VERB
fbem-15414	106	9	five	five	NUM
fbem-15414	106	10	types	type	NOUN
fbem-15414	106	11	of	of	ADP
fbem-15414	106	12	measurement	measurement	NOUN
fbem-15414	106	13	attributes	attribute	VERB
fbem-15414	106	14	:	:	PUNCT
fbem-15414	106	15	historical	historical	ADJ
fbem-15414	106	16	cost	cost	NOUN
fbem-15414	106	17	,	,	PUNCT
fbem-15414	106	18	replacement	replacement	NOUN
fbem-15414	106	19	cost	cost	NOUN
fbem-15414	106	20	,	,	PUNCT
fbem-15414	106	21	fair	fair	ADJ
fbem-15414	106	22	value	value	NOUN
fbem-15414	106	23	,	,	PUNCT
fbem-15414	106	24	net	net	ADJ
fbem-15414	106	25	realizable	realizable	ADJ
fbem-15414	106	26	value	value	NOUN
fbem-15414	106	27	and	and	CCONJ
fbem-15414	106	28	present	present	ADJ
fbem-15414	106	29	value	value	NOUN
fbem-15414	106	30	.	.	PUNCT
fbem-15414	107	1	in	in	ADP
fbem-15414	107	2	the	the	DET
fbem-15414	107	3	current	current	ADJ
fbem-15414	107	4	system	system	NOUN
fbem-15414	107	5	,	,	PUNCT
fbem-15414	107	6	relevant	relevant	ADJ
fbem-15414	107	7	local	local	ADJ
fbem-15414	107	8	financial	financial	ADJ
fbem-15414	107	9	departments	department	NOUN
fbem-15414	107	10	and	and	CCONJ
fbem-15414	107	11	other	other	ADJ
fbem-15414	107	12	tax	tax	NOUN
fbem-15414	107	13	service	service	NOUN
fbem-15414	107	14	departments	department	NOUN
fbem-15414	107	15	will	will	AUX
fbem-15414	107	16	continue	continue	VERB
fbem-15414	107	17	to	to	PART
fbem-15414	107	18	re	re	VERB
fbem-15414	107	19	-	-	VERB
fbem-15414	107	20	formulate	formulate	ADJ
fbem-15414	107	21	preferential	preferential	ADJ
fbem-15414	107	22	tax	tax	NOUN
fbem-15414	107	23	and	and	CCONJ
fbem-15414	107	24	accounting	accounting	NOUN
fbem-15414	107	25	policies	policy	NOUN
fbem-15414	107	26	with	with	ADP
fbem-15414	107	27	the	the	DET
fbem-15414	107	28	current	current	ADJ
fbem-15414	107	29	situation	situation	NOUN
fbem-15414	107	30	of	of	ADP
fbem-15414	107	31	china	china	PROPN
fbem-15414	107	32	's	's	PART
fbem-15414	107	33	national	national	ADJ
fbem-15414	107	34	economic	economic	ADJ
fbem-15414	107	35	and	and	CCONJ
fbem-15414	107	36	social	social	ADJ
fbem-15414	107	37	reform	reform	NOUN
fbem-15414	107	38	and	and	CCONJ
fbem-15414	107	39	development	development	NOUN
fbem-15414	107	40	.	.	PUNCT
fbem-15414	108	1	the	the	DET
fbem-15414	108	2	moderate	moderate	ADJ
fbem-15414	108	3	separation	separation	NOUN
fbem-15414	108	4	of	of	ADP
fbem-15414	108	5	finance	finance	NOUN
fbem-15414	108	6	and	and	CCONJ
fbem-15414	108	7	taxation	taxation	NOUN
fbem-15414	108	8	is	be	AUX
fbem-15414	108	9	being	be	AUX
fbem-15414	108	10	implemented	implement	VERB
fbem-15414	108	11	to	to	PART
fbem-15414	108	12	help	help	VERB
fbem-15414	108	13	enterprises	enterprise	NOUN
fbem-15414	108	14	and	and	CCONJ
fbem-15414	108	15	public	public	ADJ
fbem-15414	108	16	institutions	institution	NOUN
fbem-15414	108	17	comply	comply	VERB
fbem-15414	108	18	with	with	ADP
fbem-15414	108	19	the	the	DET
fbem-15414	108	20	requirements	requirement	NOUN
fbem-15414	108	21	of	of	ADP
fbem-15414	108	22	accounting	accounting	NOUN
fbem-15414	108	23	standards	standard	NOUN
fbem-15414	108	24	,	,	PUNCT
fbem-15414	108	25	but	but	CCONJ
fbem-15414	108	26	in	in	ADP
fbem-15414	108	27	tax	tax	NOUN
fbem-15414	108	28	declaration	declaration	NOUN
fbem-15414	108	29	,	,	PUNCT
fbem-15414	108	30	tax	tax	NOUN
fbem-15414	108	31	laws	law	NOUN
fbem-15414	108	32	are	be	AUX
fbem-15414	108	33	also	also	ADV
fbem-15414	108	34	taken	take	VERB
fbem-15414	108	35	into	into	ADP
fbem-15414	108	36	account[4	account[4	PROPN
fbem-15414	108	37	]	]	X
fbem-15414	108	38	.	.	PUNCT
fbem-15414	109	1	4.3	4.3	NUM
fbem-15414	109	2	.	.	PUNCT
fbem-15414	110	1	the	the	DET
fbem-15414	110	2	differences	difference	NOUN
fbem-15414	110	3	in	in	ADP
fbem-15414	110	4	revenue	revenue	NOUN
fbem-15414	110	5	recognition	recognition	NOUN
fbem-15414	110	6	scope	scope	NOUN
fbem-15414	110	7	this	this	PRON
fbem-15414	110	8	refer	refer	VERB
fbem-15414	110	9	to	to	ADP
fbem-15414	110	10	differences	difference	NOUN
fbem-15414	110	11	in	in	ADP
fbem-15414	110	12	revenue	revenue	NOUN
fbem-15414	110	13	recognition	recognition	NOUN
fbem-15414	110	14	caliber	caliber	NOUN
fbem-15414	110	15	.	.	PUNCT
fbem-15414	111	1	accounting	accounting	NOUN
fbem-15414	111	2	income	income	NOUN
fbem-15414	111	3	refers	refer	VERB
fbem-15414	111	4	to	to	ADP
fbem-15414	111	5	the	the	DET
fbem-15414	111	6	inflow	inflow	NOUN
fbem-15414	111	7	of	of	ADP
fbem-15414	111	8	total	total	ADJ
fbem-15414	111	9	economic	economic	ADJ
fbem-15414	111	10	benefits	benefit	NOUN
fbem-15414	111	11	.	.	PUNCT
fbem-15414	112	1	tax	tax	NOUN
fbem-15414	112	2	revenue	revenue	NOUN
fbem-15414	112	3	refers	refer	VERB
fbem-15414	112	4	to	to	ADP
fbem-15414	112	5	the	the	DET
fbem-15414	112	6	sum	sum	NOUN
fbem-15414	112	7	of	of	ADP
fbem-15414	112	8	all	all	DET
fbem-15414	112	9	kinds	kind	NOUN
fbem-15414	112	10	of	of	ADP
fbem-15414	112	11	income	income	NOUN
fbem-15414	112	12	.	.	PUNCT
fbem-15414	113	1	it	it	PRON
fbem-15414	113	2	is	be	AUX
fbem-15414	113	3	worth	worth	ADJ
fbem-15414	113	4	noting	note	VERB
fbem-15414	113	5	that	that	SCONJ
fbem-15414	113	6	a	a	DET
fbem-15414	113	7	portion	portion	NOUN
fbem-15414	113	8	of	of	ADP
fbem-15414	113	9	the	the	DET
fbem-15414	113	10	income	income	NOUN
fbem-15414	113	11	included	include	VERB
fbem-15414	113	12	in	in	ADP
fbem-15414	113	13	the	the	DET
fbem-15414	113	14	gross	gross	ADJ
fbem-15414	113	15	income	income	NOUN
fbem-15414	113	16	in	in	ADP
fbem-15414	113	17	tax	tax	NOUN
fbem-15414	113	18	laws	law	NOUN
fbem-15414	113	19	is	be	AUX
fbem-15414	113	20	called	call	VERB
fbem-15414	113	21	deemed	deem	VERB
fbem-15414	113	22	sales	sale	NOUN
fbem-15414	113	23	income	income	NOUN
fbem-15414	113	24	.	.	PUNCT
fbem-15414	114	1	for	for	ADP
fbem-15414	114	2	this	this	DET
fbem-15414	114	3	portion	portion	NOUN
fbem-15414	114	4	of	of	ADP
fbem-15414	114	5	revenue	revenue	NOUN
fbem-15414	114	6	,	,	PUNCT
fbem-15414	114	7	the	the	DET
fbem-15414	114	8	accounting	accounting	NOUN
fbem-15414	114	9	write	write	VERB
fbem-15414	114	10	-	-	PUNCT
fbem-15414	114	11	off	off	NOUN
fbem-15414	114	12	costs	cost	NOUN
fbem-15414	114	13	or	or	CCONJ
fbem-15414	114	14	capital	capital	NOUN
fbem-15414	114	15	reserves	reserve	NOUN
fbem-15414	114	16	.	.	PUNCT
fbem-15414	115	1	similarly	similarly	ADV
fbem-15414	115	2	,	,	PUNCT
fbem-15414	115	3	interest	interest	NOUN
fbem-15414	115	4	income	income	NOUN
fbem-15414	115	5	from	from	ADP
fbem-15414	115	6	maturing	mature	VERB
fbem-15414	115	7	treasury	treasury	NOUN
fbem-15414	115	8	bonds	bond	NOUN
fbem-15414	115	9	is	be	AUX
fbem-15414	115	10	incorporated	incorporate	VERB
fbem-15414	115	11	into	into	ADP
fbem-15414	115	12	the	the	DET
fbem-15414	115	13	system	system	NOUN
fbem-15414	115	14	by	by	ADP
fbem-15414	115	15	the	the	DET
fbem-15414	115	16	national	national	ADJ
fbem-15414	115	17	accounting	accounting	NOUN
fbem-15414	115	18	standards	standard	NOUN
fbem-15414	115	19	for	for	ADP
fbem-15414	115	20	accounting	accounting	NOUN
fbem-15414	115	21	and	and	CCONJ
fbem-15414	115	22	is	be	AUX
fbem-15414	115	23	not	not	PART
fbem-15414	115	24	recognized	recognize	VERB
fbem-15414	115	25	in	in	ADP
fbem-15414	115	26	the	the	DET
fbem-15414	115	27	tax	tax	NOUN
fbem-15414	115	28	laws	law	NOUN
fbem-15414	115	29	.	.	PUNCT
fbem-15414	116	1	it	it	PRON
fbem-15414	116	2	can	can	AUX
fbem-15414	116	3	be	be	AUX
fbem-15414	116	4	concluded	conclude	VERB
fbem-15414	116	5	that	that	SCONJ
fbem-15414	116	6	the	the	DET
fbem-15414	116	7	defining	define	VERB
fbem-15414	116	8	range	range	NOUN
fbem-15414	116	9	of	of	ADP
fbem-15414	116	10	tax	tax	NOUN
fbem-15414	116	11	200	200	NUM
fbem-15414	116	12	laws	law	NOUN
fbem-15414	116	13	is	be	AUX
fbem-15414	116	14	greater	great	ADJ
fbem-15414	116	15	than	than	ADP
fbem-15414	116	16	accounting	account	VERB
fbem-15414	116	17	in	in	ADP
fbem-15414	116	18	the	the	DET
fbem-15414	116	19	explicit	explicit	ADJ
fbem-15414	116	20	identification	identification	NOUN
fbem-15414	116	21	of	of	ADP
fbem-15414	116	22	the	the	DET
fbem-15414	116	23	income	income	NOUN
fbem-15414	116	24	range	range	NOUN
fbem-15414	116	25	.	.	PUNCT
fbem-15414	117	1	similarly	similarly	ADV
fbem-15414	117	2	,	,	PUNCT
fbem-15414	117	3	there	there	PRON
fbem-15414	117	4	are	be	VERB
fbem-15414	117	5	differences	difference	NOUN
fbem-15414	117	6	in	in	ADP
fbem-15414	117	7	methods	method	NOUN
fbem-15414	117	8	and	and	CCONJ
fbem-15414	117	9	approaches	approach	NOUN
fbem-15414	117	10	to	to	ADP
fbem-15414	117	11	confirmation	confirmation	NOUN
fbem-15414	117	12	.	.	PUNCT
fbem-15414	118	1	4.4	4.4	NUM
fbem-15414	118	2	.	.	PUNCT
fbem-15414	119	1	the	the	DET
fbem-15414	119	2	differences	difference	NOUN
fbem-15414	119	3	in	in	ADP
fbem-15414	119	4	the	the	DET
fbem-15414	119	5	scope	scope	NOUN
fbem-15414	119	6	and	and	CCONJ
fbem-15414	119	7	standard	standard	NOUN
fbem-15414	119	8	of	of	ADP
fbem-15414	119	9	expense	expense	NOUN
fbem-15414	119	10	deduction	deduction	NOUN
fbem-15414	119	11	accounting	accounting	NOUN
fbem-15414	119	12	standards	standard	NOUN
fbem-15414	119	13	clearly	clearly	ADV
fbem-15414	119	14	require	require	VERB
fbem-15414	119	15	that	that	SCONJ
fbem-15414	119	16	expenses	expense	NOUN
fbem-15414	119	17	measurement	measurement	NOUN
fbem-15414	119	18	should	should	AUX
fbem-15414	119	19	be	be	AUX
fbem-15414	119	20	recognized	recognize	VERB
fbem-15414	119	21	and	and	CCONJ
fbem-15414	119	22	accounted	account	VERB
fbem-15414	119	23	for	for	ADP
fbem-15414	119	24	strictly	strictly	ADV
fbem-15414	119	25	based	base	VERB
fbem-15414	119	26	on	on	ADP
fbem-15414	119	27	the	the	DET
fbem-15414	119	28	actual	actual	ADJ
fbem-15414	119	29	deduction	deduction	NOUN
fbem-15414	119	30	.	.	PUNCT
fbem-15414	120	1	the	the	DET
fbem-15414	120	2	tax	tax	NOUN
fbem-15414	120	3	laws	law	NOUN
fbem-15414	120	4	adopts	adopt	VERB
fbem-15414	120	5	standard	standard	ADJ
fbem-15414	120	6	deduction	deduction	NOUN
fbem-15414	120	7	,	,	PUNCT
fbem-15414	120	8	which	which	PRON
fbem-15414	120	9	will	will	AUX
fbem-15414	120	10	adjust	adjust	VERB
fbem-15414	120	11	the	the	DET
fbem-15414	120	12	accounting	accounting	NOUN
fbem-15414	120	13	recognition	recognition	NOUN
fbem-15414	120	14	to	to	ADP
fbem-15414	120	15	a	a	DET
fbem-15414	120	16	certain	certain	ADJ
fbem-15414	120	17	extent	extent	NOUN
fbem-15414	120	18	.	.	PUNCT
fbem-15414	121	1	the	the	DET
fbem-15414	121	2	actual	actual	ADJ
fbem-15414	121	3	expenses	expense	NOUN
fbem-15414	121	4	are	be	AUX
fbem-15414	121	5	not	not	PART
fbem-15414	121	6	allowed	allow	VERB
fbem-15414	121	7	to	to	PART
fbem-15414	121	8	deduct	deduct	VERB
fbem-15414	121	9	according	accord	VERB
fbem-15414	121	10	to	to	ADP
fbem-15414	121	11	the	the	DET
fbem-15414	121	12	tax	tax	NOUN
fbem-15414	121	13	laws	law	NOUN
fbem-15414	121	14	,	,	PUNCT
fbem-15414	121	15	for	for	ADP
fbem-15414	121	16	example	example	NOUN
fbem-15414	121	17	,	,	PUNCT
fbem-15414	121	18	fines	fine	NOUN
fbem-15414	121	19	,	,	PUNCT
fbem-15414	121	20	late	late	ADJ
fbem-15414	121	21	fees	fee	NOUN
fbem-15414	121	22	,	,	PUNCT
fbem-15414	121	23	etc	etc	X
fbem-15414	121	24	.	.	X
fbem-15414	121	25	,	,	PUNCT
fbem-15414	121	26	are	be	AUX
fbem-15414	121	27	deducted	deduct	VERB
fbem-15414	121	28	from	from	ADP
fbem-15414	121	29	profits	profit	NOUN
fbem-15414	121	30	as	as	ADP
fbem-15414	121	31	non	non	ADJ
fbem-15414	121	32	-	-	ADJ
fbem-15414	121	33	operating	operating	ADJ
fbem-15414	121	34	income	income	NOUN
fbem-15414	121	35	,	,	PUNCT
fbem-15414	121	36	but	but	CCONJ
fbem-15414	121	37	may	may	AUX
fbem-15414	121	38	not	not	PART
fbem-15414	121	39	be	be	AUX
fbem-15414	121	40	deducted	deduct	VERB
fbem-15414	121	41	before	before	ADP
fbem-15414	121	42	tax	tax	NOUN
fbem-15414	121	43	.	.	PUNCT
fbem-15414	122	1	5	5	X
fbem-15414	122	2	.	.	X
fbem-15414	122	3	suggestions	suggestion	NOUN
fbem-15414	122	4	on	on	ADP
fbem-15414	122	5	the	the	DET
fbem-15414	122	6	coordination	coordination	NOUN
fbem-15414	122	7	of	of	ADP
fbem-15414	122	8	accounting	accounting	NOUN
fbem-15414	122	9	standards	standard	NOUN
fbem-15414	122	10	and	and	CCONJ
fbem-15414	122	11	tax	tax	NOUN
fbem-15414	122	12	laws	law	NOUN
fbem-15414	122	13	at	at	ADP
fbem-15414	122	14	present	present	ADJ
fbem-15414	122	15	,	,	PUNCT
fbem-15414	122	16	there	there	PRON
fbem-15414	122	17	are	be	VERB
fbem-15414	122	18	three	three	NUM
fbem-15414	122	19	main	main	ADJ
fbem-15414	122	20	views	view	NOUN
fbem-15414	122	21	on	on	ADP
fbem-15414	122	22	the	the	DET
fbem-15414	122	23	debate	debate	NOUN
fbem-15414	122	24	about	about	ADP
fbem-15414	122	25	accounting	accounting	NOUN
fbem-15414	122	26	standards	standard	NOUN
fbem-15414	122	27	should	should	AUX
fbem-15414	122	28	be	be	AUX
fbem-15414	122	29	coordinated	coordinate	VERB
fbem-15414	122	30	with	with	ADP
fbem-15414	122	31	tax	tax	NOUN
fbem-15414	122	32	laws	law	NOUN
fbem-15414	122	33	,	,	PUNCT
fbem-15414	122	34	tax	tax	NOUN
fbem-15414	122	35	laws	law	NOUN
fbem-15414	122	36	should	should	AUX
fbem-15414	122	37	be	be	AUX
fbem-15414	122	38	coordinated	coordinate	VERB
fbem-15414	122	39	with	with	ADP
fbem-15414	122	40	accounting	accounting	NOUN
fbem-15414	122	41	standards	standard	NOUN
fbem-15414	122	42	and	and	CCONJ
fbem-15414	122	43	mutual	mutual	ADJ
fbem-15414	122	44	adaptation	adaptation	NOUN
fbem-15414	122	45	.	.	PUNCT
fbem-15414	123	1	first	first	ADV
fbem-15414	123	2	of	of	ADP
fbem-15414	123	3	all	all	PRON
fbem-15414	123	4	,	,	PUNCT
fbem-15414	123	5	some	some	DET
fbem-15414	123	6	scholars	scholar	NOUN
fbem-15414	123	7	believe	believe	VERB
fbem-15414	123	8	that	that	SCONJ
fbem-15414	123	9	,	,	PUNCT
fbem-15414	123	10	affected	affect	VERB
fbem-15414	123	11	by	by	ADP
fbem-15414	123	12	the	the	DET
fbem-15414	123	13	nature	nature	NOUN
fbem-15414	123	14	of	of	ADP
fbem-15414	123	15	taxation	taxation	NOUN
fbem-15414	123	16	,	,	PUNCT
fbem-15414	123	17	the	the	DET
fbem-15414	123	18	authority	authority	NOUN
fbem-15414	123	19	and	and	CCONJ
fbem-15414	123	20	compulsion	compulsion	NOUN
fbem-15414	123	21	of	of	ADP
fbem-15414	123	22	the	the	DET
fbem-15414	123	23	tax	tax	NOUN
fbem-15414	123	24	laws	law	NOUN
fbem-15414	123	25	is	be	AUX
fbem-15414	123	26	higher	high	ADJ
fbem-15414	123	27	than	than	ADP
fbem-15414	123	28	that	that	PRON
fbem-15414	123	29	of	of	ADP
fbem-15414	123	30	accounting	accounting	NOUN
fbem-15414	123	31	standards	standard	NOUN
fbem-15414	123	32	,	,	PUNCT
fbem-15414	123	33	so	so	SCONJ
fbem-15414	123	34	the	the	DET
fbem-15414	123	35	provisions	provision	NOUN
fbem-15414	123	36	of	of	ADP
fbem-15414	123	37	the	the	DET
fbem-15414	123	38	tax	tax	NOUN
fbem-15414	123	39	laws	law	NOUN
fbem-15414	123	40	are	be	AUX
fbem-15414	123	41	rigid	rigid	ADJ
fbem-15414	123	42	.	.	PUNCT
fbem-15414	124	1	when	when	SCONJ
fbem-15414	124	2	conflicts	conflict	NOUN
fbem-15414	124	3	arise	arise	VERB
fbem-15414	124	4	,	,	PUNCT
fbem-15414	124	5	taxpayers	taxpayer	NOUN
fbem-15414	124	6	are	be	AUX
fbem-15414	124	7	bound	bind	VERB
fbem-15414	124	8	to	to	PART
fbem-15414	124	9	make	make	VERB
fbem-15414	124	10	adjustments	adjustment	NOUN
fbem-15414	124	11	.	.	PUNCT
fbem-15414	125	1	therefore	therefore	ADV
fbem-15414	125	2	,	,	PUNCT
fbem-15414	125	3	accounting	accounting	NOUN
fbem-15414	125	4	standards	standard	NOUN
fbem-15414	125	5	should	should	AUX
fbem-15414	125	6	fully	fully	ADV
fbem-15414	125	7	consider	consider	VERB
fbem-15414	125	8	the	the	DET
fbem-15414	125	9	content	content	NOUN
fbem-15414	125	10	of	of	ADP
fbem-15414	125	11	tax	tax	NOUN
fbem-15414	125	12	laws	law	NOUN
fbem-15414	125	13	to	to	PART
fbem-15414	125	14	keep	keep	VERB
fbem-15414	125	15	tax	tax	NOUN
fbem-15414	125	16	laws	law	NOUN
fbem-15414	125	17	strong	strong	ADJ
fbem-15414	125	18	and	and	CCONJ
fbem-15414	125	19	accounting	accounting	NOUN
fbem-15414	125	20	standards	standard	NOUN
fbem-15414	125	21	weak	weak	ADJ
fbem-15414	125	22	.	.	PUNCT
fbem-15414	126	1	secondly	secondly	ADV
fbem-15414	126	2	,	,	PUNCT
fbem-15414	126	3	some	some	DET
fbem-15414	126	4	theories	theory	NOUN
fbem-15414	126	5	propose	propose	VERB
fbem-15414	126	6	that	that	SCONJ
fbem-15414	126	7	the	the	DET
fbem-15414	126	8	tax	tax	NOUN
fbem-15414	126	9	calculation	calculation	NOUN
fbem-15414	126	10	basis	basis	NOUN
fbem-15414	126	11	of	of	ADP
fbem-15414	126	12	enterprises	enterprise	NOUN
fbem-15414	126	13	is	be	AUX
fbem-15414	126	14	the	the	DET
fbem-15414	126	15	current	current	ADJ
fbem-15414	126	16	accounting	accounting	NOUN
fbem-15414	126	17	standards	standard	NOUN
fbem-15414	126	18	,	,	PUNCT
fbem-15414	126	19	and	and	CCONJ
fbem-15414	126	20	the	the	DET
fbem-15414	126	21	difference	difference	NOUN
fbem-15414	126	22	between	between	ADP
fbem-15414	126	23	the	the	DET
fbem-15414	126	24	two	two	NUM
fbem-15414	126	25	will	will	AUX
fbem-15414	126	26	only	only	ADV
fbem-15414	126	27	affect	affect	VERB
fbem-15414	126	28	tax	tax	NOUN
fbem-15414	126	29	revenue	revenue	NOUN
fbem-15414	126	30	and	and	CCONJ
fbem-15414	126	31	tax	tax	NOUN
fbem-15414	126	32	payment	payment	NOUN
fbem-15414	126	33	.	.	PUNCT
fbem-15414	127	1	therefore	therefore	ADV
fbem-15414	127	2	,	,	PUNCT
fbem-15414	127	3	the	the	DET
fbem-15414	127	4	tax	tax	NOUN
fbem-15414	127	5	laws	law	NOUN
fbem-15414	127	6	should	should	AUX
fbem-15414	127	7	be	be	AUX
fbem-15414	127	8	properly	properly	ADV
fbem-15414	127	9	coordinated	coordinate	VERB
fbem-15414	127	10	with	with	ADP
fbem-15414	127	11	accounting	accounting	NOUN
fbem-15414	127	12	standards	standard	NOUN
fbem-15414	127	13	on	on	ADP
fbem-15414	127	14	the	the	DET
fbem-15414	127	15	basis	basis	NOUN
fbem-15414	127	16	of	of	ADP
fbem-15414	127	17	maintaining	maintain	VERB
fbem-15414	127	18	its	its	PRON
fbem-15414	127	19	principle	principle	NOUN
fbem-15414	127	20	.	.	PUNCT
fbem-15414	128	1	the	the	DET
fbem-15414	128	2	third	third	ADJ
fbem-15414	128	3	view	view	NOUN
fbem-15414	128	4	is	be	AUX
fbem-15414	128	5	that	that	SCONJ
fbem-15414	128	6	the	the	DET
fbem-15414	128	7	above	above	ADJ
fbem-15414	128	8	views	view	NOUN
fbem-15414	128	9	all	all	PRON
fbem-15414	128	10	have	have	VERB
fbem-15414	128	11	reasonable	reasonable	ADJ
fbem-15414	128	12	points	point	NOUN
fbem-15414	128	13	,	,	PUNCT
fbem-15414	128	14	but	but	CCONJ
fbem-15414	128	15	should	should	AUX
fbem-15414	128	16	not	not	PART
fbem-15414	128	17	be	be	AUX
fbem-15414	128	18	one	one	NUM
fbem-15414	128	19	-	-	PUNCT
fbem-15414	128	20	sided	sided	ADJ
fbem-15414	128	21	,	,	PUNCT
fbem-15414	128	22	but	but	CCONJ
fbem-15414	128	23	should	should	AUX
fbem-15414	128	24	be	be	AUX
fbem-15414	128	25	determined	determine	VERB
fbem-15414	128	26	by	by	ADP
fbem-15414	128	27	multi	multi	ADJ
fbem-15414	128	28	-	-	ADJ
fbem-15414	128	29	departmental	departmental	ADJ
fbem-15414	128	30	consultations	consultation	NOUN
fbem-15414	128	31	,	,	PUNCT
fbem-15414	128	32	under	under	ADP
fbem-15414	128	33	what	what	DET
fbem-15414	128	34	circumstance	circumstance	NOUN
fbem-15414	128	35	should	should	AUX
fbem-15414	128	36	the	the	DET
fbem-15414	128	37	company	company	NOUN
fbem-15414	128	38	take	take	VERB
fbem-15414	128	39	more	more	ADJ
fbem-15414	128	40	consideration	consideration	NOUN
fbem-15414	128	41	of	of	ADP
fbem-15414	128	42	tax	tax	NOUN
fbem-15414	128	43	laws	law	NOUN
fbem-15414	128	44	and	and	CCONJ
fbem-15414	128	45	under	under	ADP
fbem-15414	128	46	what	what	DET
fbem-15414	128	47	circumstance	circumstance	NOUN
fbem-15414	128	48	should	should	AUX
fbem-15414	128	49	take	take	VERB
fbem-15414	128	50	more	more	ADJ
fbem-15414	128	51	consideration	consideration	NOUN
fbem-15414	128	52	of	of	ADP
fbem-15414	128	53	accounting	accounting	NOUN
fbem-15414	128	54	standards	standard	NOUN
fbem-15414	128	55	,	,	PUNCT
fbem-15414	128	56	rather	rather	ADV
fbem-15414	128	57	than	than	ADP
fbem-15414	128	58	split	split	ADJ
fbem-15414	128	59	development	development	NOUN
fbem-15414	128	60	.	.	PUNCT
fbem-15414	129	1	therefore	therefore	ADV
fbem-15414	129	2	,	,	PUNCT
fbem-15414	129	3	accounting	accounting	NOUN
fbem-15414	129	4	standards	standard	NOUN
fbem-15414	129	5	and	and	CCONJ
fbem-15414	129	6	tax	tax	NOUN
fbem-15414	129	7	laws	law	NOUN
fbem-15414	129	8	should	should	AUX
fbem-15414	129	9	be	be	AUX
fbem-15414	129	10	interactive	interactive	ADJ
fbem-15414	129	11	and	and	CCONJ
fbem-15414	129	12	coordinated	coordinate	VERB
fbem-15414	129	13	,	,	PUNCT
fbem-15414	129	14	and	and	CCONJ
fbem-15414	129	15	the	the	DET
fbem-15414	129	16	two	two	NUM
fbem-15414	129	17	should	should	AUX
fbem-15414	129	18	establish	establish	VERB
fbem-15414	129	19	a	a	DET
fbem-15414	129	20	systematic	systematic	ADJ
fbem-15414	129	21	coordination	coordination	NOUN
fbem-15414	129	22	mechanism	mechanism	NOUN
fbem-15414	129	23	,	,	PUNCT
fbem-15414	129	24	not	not	PART
fbem-15414	129	25	only	only	ADV
fbem-15414	129	26	to	to	PART
fbem-15414	129	27	strive	strive	VERB
fbem-15414	129	28	for	for	ADP
fbem-15414	129	29	the	the	DET
fbem-15414	129	30	normal	normal	ADJ
fbem-15414	129	31	development	development	NOUN
fbem-15414	129	32	of	of	ADP
fbem-15414	129	33	enterprise	enterprise	NOUN
fbem-15414	129	34	in	in	ADP
fbem-15414	129	35	the	the	DET
fbem-15414	129	36	short	short	ADJ
fbem-15414	129	37	term	term	NOUN
fbem-15414	129	38	,	,	PUNCT
fbem-15414	129	39	but	but	CCONJ
fbem-15414	129	40	also	also	ADV
fbem-15414	129	41	to	to	PART
fbem-15414	129	42	form	form	VERB
fbem-15414	129	43	a	a	DET
fbem-15414	129	44	long	long	ADJ
fbem-15414	129	45	-	-	PUNCT
fbem-15414	129	46	term	term	NOUN
fbem-15414	129	47	mechanism	mechanism	NOUN
fbem-15414	129	48	to	to	PART
fbem-15414	129	49	promote	promote	VERB
fbem-15414	129	50	the	the	DET
fbem-15414	129	51	moderate	moderate	ADJ
fbem-15414	129	52	harmony	harmony	NOUN
fbem-15414	129	53	between	between	ADP
fbem-15414	129	54	the	the	DET
fbem-15414	129	55	tax	tax	NOUN
fbem-15414	129	56	laws	law	NOUN
fbem-15414	129	57	and	and	CCONJ
fbem-15414	129	58	accounting	accounting	NOUN
fbem-15414	129	59	standards	standard	NOUN
fbem-15414	129	60	.	.	PUNCT
fbem-15414	130	1	under	under	ADP
fbem-15414	130	2	the	the	DET
fbem-15414	130	3	current	current	ADJ
fbem-15414	130	4	system	system	NOUN
fbem-15414	130	5	,	,	PUNCT
fbem-15414	130	6	the	the	DET
fbem-15414	130	7	differences	difference	NOUN
fbem-15414	130	8	between	between	ADP
fbem-15414	130	9	accounting	accounting	NOUN
fbem-15414	130	10	standards	standard	NOUN
fbem-15414	130	11	and	and	CCONJ
fbem-15414	130	12	tax	tax	NOUN
fbem-15414	130	13	laws	law	NOUN
fbem-15414	130	14	is	be	AUX
fbem-15414	130	15	inevitable	inevitable	ADJ
fbem-15414	130	16	,	,	PUNCT
fbem-15414	130	17	we	we	PRON
fbem-15414	130	18	should	should	AUX
fbem-15414	130	19	promote	promote	VERB
fbem-15414	130	20	the	the	DET
fbem-15414	130	21	organic	organic	ADJ
fbem-15414	130	22	integration	integration	NOUN
fbem-15414	130	23	of	of	ADP
fbem-15414	130	24	the	the	DET
fbem-15414	130	25	two	two	NUM
fbem-15414	130	26	,	,	PUNCT
fbem-15414	130	27	and	and	CCONJ
fbem-15414	130	28	deal	deal	VERB
fbem-15414	130	29	with	with	ADP
fbem-15414	130	30	the	the	DET
fbem-15414	130	31	differences	difference	NOUN
fbem-15414	130	32	between	between	ADP
fbem-15414	130	33	accounting	accounting	NOUN
fbem-15414	130	34	income	income	NOUN
fbem-15414	130	35	and	and	CCONJ
fbem-15414	130	36	taxable	taxable	ADJ
fbem-15414	130	37	income	income	NOUN
fbem-15414	130	38	.	.	PUNCT
fbem-15414	131	1	further	far	ADV
fbem-15414	131	2	strengthen	strengthen	VERB
fbem-15414	131	3	the	the	DET
fbem-15414	131	4	practical	practical	ADJ
fbem-15414	131	5	application	application	NOUN
fbem-15414	131	6	of	of	ADP
fbem-15414	131	7	tax	tax	NOUN
fbem-15414	131	8	laws	law	NOUN
fbem-15414	131	9	and	and	CCONJ
fbem-15414	131	10	accounting	accounting	NOUN
fbem-15414	131	11	standards	standard	NOUN
fbem-15414	131	12	.	.	PUNCT
fbem-15414	132	1	the	the	DET
fbem-15414	132	2	two	two	NUM
fbem-15414	132	3	methods	method	NOUN
fbem-15414	132	4	can	can	AUX
fbem-15414	132	5	be	be	AUX
fbem-15414	132	6	combined	combine	VERB
fbem-15414	132	7	,	,	PUNCT
fbem-15414	132	8	the	the	DET
fbem-15414	132	9	company	company	NOUN
fbem-15414	132	10	can	can	AUX
fbem-15414	132	11	use	use	VERB
fbem-15414	132	12	accounting	accounting	NOUN
fbem-15414	132	13	methods	method	NOUN
fbem-15414	132	14	to	to	PART
fbem-15414	132	15	calculate	calculate	VERB
fbem-15414	132	16	tax	tax	NOUN
fbem-15414	132	17	but	but	CCONJ
fbem-15414	132	18	should	should	AUX
fbem-15414	132	19	combine	combine	VERB
fbem-15414	132	20	the	the	DET
fbem-15414	132	21	measurement	measurement	NOUN
fbem-15414	132	22	with	with	ADP
fbem-15414	132	23	tax	tax	NOUN
fbem-15414	132	24	laws	law	NOUN
fbem-15414	132	25	to	to	ADP
fbem-15414	132	26	fine	fine	ADV
fbem-15414	132	27	-	-	PUNCT
fbem-15414	132	28	tuning	tuning	NOUN
fbem-15414	132	29	.	.	PUNCT
fbem-15414	133	1	we	we	PRON
fbem-15414	133	2	need	need	VERB
fbem-15414	133	3	to	to	PART
fbem-15414	133	4	realize	realize	VERB
fbem-15414	133	5	that	that	SCONJ
fbem-15414	133	6	in	in	ADP
fbem-15414	133	7	order	order	NOUN
fbem-15414	133	8	to	to	PART
fbem-15414	133	9	achieve	achieve	VERB
fbem-15414	133	10	the	the	DET
fbem-15414	133	11	harmonious	harmonious	ADJ
fbem-15414	133	12	state	state	NOUN
fbem-15414	133	13	of	of	ADP
fbem-15414	133	14	accounting	accounting	NOUN
fbem-15414	133	15	standards	standard	NOUN
fbem-15414	133	16	and	and	CCONJ
fbem-15414	133	17	tax	tax	NOUN
fbem-15414	133	18	laws	law	NOUN
fbem-15414	133	19	,	,	PUNCT
fbem-15414	133	20	different	different	ADJ
fbem-15414	133	21	social	social	ADJ
fbem-15414	133	22	subjects	subject	NOUN
fbem-15414	133	23	need	need	VERB
fbem-15414	133	24	to	to	PART
fbem-15414	133	25	undertake	undertake	VERB
fbem-15414	133	26	different	different	ADJ
fbem-15414	133	27	tasks	task	NOUN
fbem-15414	133	28	and	and	CCONJ
fbem-15414	133	29	face	face	VERB
fbem-15414	133	30	different	different	ADJ
fbem-15414	133	31	requirements	requirement	NOUN
fbem-15414	133	32	.	.	PUNCT
fbem-15414	134	1	first	first	ADV
fbem-15414	134	2	of	of	ADP
fbem-15414	134	3	all	all	PRON
fbem-15414	134	4	,	,	PUNCT
fbem-15414	134	5	for	for	ADP
fbem-15414	134	6	relevant	relevant	ADJ
fbem-15414	134	7	departments	department	NOUN
fbem-15414	134	8	,	,	PUNCT
fbem-15414	134	9	administrative	administrative	ADJ
fbem-15414	134	10	means	mean	NOUN
fbem-15414	134	11	are	be	AUX
fbem-15414	134	12	powerful	powerful	ADJ
fbem-15414	134	13	and	and	CCONJ
fbem-15414	134	14	efficient	efficient	ADJ
fbem-15414	134	15	,	,	PUNCT
fbem-15414	134	16	and	and	CCONJ
fbem-15414	134	17	the	the	DET
fbem-15414	134	18	current	current	ADJ
fbem-15414	134	19	accounting	accounting	NOUN
fbem-15414	134	20	standards	standard	NOUN
fbem-15414	134	21	and	and	CCONJ
fbem-15414	134	22	tax	tax	NOUN
fbem-15414	134	23	laws	law	NOUN
fbem-15414	134	24	system	system	NOUN
fbem-15414	134	25	are	be	AUX
fbem-15414	134	26	also	also	ADV
fbem-15414	134	27	formulated	formulate	VERB
fbem-15414	134	28	and	and	CCONJ
fbem-15414	134	29	implemented	implement	VERB
fbem-15414	134	30	by	by	ADP
fbem-15414	134	31	relevant	relevant	ADJ
fbem-15414	134	32	departments	department	NOUN
fbem-15414	134	33	,	,	PUNCT
fbem-15414	134	34	which	which	PRON
fbem-15414	134	35	leads	lead	VERB
fbem-15414	134	36	to	to	ADP
fbem-15414	134	37	the	the	DET
fbem-15414	134	38	existence	existence	NOUN
fbem-15414	134	39	and	and	CCONJ
fbem-15414	134	40	expansion	expansion	NOUN
fbem-15414	134	41	of	of	ADP
fbem-15414	134	42	tax	tax	NOUN
fbem-15414	134	43	and	and	CCONJ
fbem-15414	134	44	accounting	accounting	NOUN
fbem-15414	134	45	differences	difference	NOUN
fbem-15414	134	46	.	.	PUNCT
fbem-15414	135	1	therefore	therefore	ADV
fbem-15414	135	2	,	,	PUNCT
fbem-15414	135	3	research	research	NOUN
fbem-15414	135	4	should	should	AUX
fbem-15414	135	5	be	be	AUX
fbem-15414	135	6	strengthened	strengthen	VERB
fbem-15414	135	7	to	to	PART
fbem-15414	135	8	achieve	achieve	VERB
fbem-15414	135	9	the	the	DET
fbem-15414	135	10	purpose	purpose	NOUN
fbem-15414	135	11	of	of	ADP
fbem-15414	135	12	coordination	coordination	NOUN
fbem-15414	135	13	,	,	PUNCT
fbem-15414	135	14	rather	rather	ADV
fbem-15414	135	15	than	than	ADP
fbem-15414	135	16	to	to	PART
fbem-15414	135	17	meet	meet	VERB
fbem-15414	135	18	the	the	DET
fbem-15414	135	19	needs	need	NOUN
fbem-15414	135	20	of	of	ADP
fbem-15414	135	21	a	a	DET
fbem-15414	135	22	certain	certain	ADJ
fbem-15414	135	23	aspect	aspect	NOUN
fbem-15414	135	24	of	of	ADP
fbem-15414	135	25	accounting	accounting	NOUN
fbem-15414	135	26	standards	standard	NOUN
fbem-15414	135	27	or	or	CCONJ
fbem-15414	135	28	tax	tax	NOUN
fbem-15414	135	29	laws	law	NOUN
fbem-15414	135	30	.	.	PUNCT
fbem-15414	136	1	due	due	ADP
fbem-15414	136	2	to	to	ADP
fbem-15414	136	3	the	the	DET
fbem-15414	136	4	rapid	rapid	ADJ
fbem-15414	136	5	development	development	NOUN
fbem-15414	136	6	of	of	ADP
fbem-15414	136	7	the	the	DET
fbem-15414	136	8	current	current	ADJ
fbem-15414	136	9	reform	reform	NOUN
fbem-15414	136	10	and	and	CCONJ
fbem-15414	136	11	update	update	NOUN
fbem-15414	136	12	of	of	ADP
fbem-15414	136	13	the	the	DET
fbem-15414	136	14	accounting	accounting	NOUN
fbem-15414	136	15	system	system	NOUN
fbem-15414	136	16	,	,	PUNCT
fbem-15414	136	17	the	the	DET
fbem-15414	136	18	tax	tax	NOUN
fbem-15414	136	19	laws	law	NOUN
fbem-15414	136	20	system	system	NOUN
fbem-15414	136	21	should	should	AUX
fbem-15414	136	22	minimize	minimize	VERB
fbem-15414	136	23	the	the	DET
fbem-15414	136	24	existing	exist	VERB
fbem-15414	136	25	differences	difference	NOUN
fbem-15414	136	26	on	on	ADP
fbem-15414	136	27	the	the	DET
fbem-15414	136	28	basis	basis	NOUN
fbem-15414	136	29	of	of	ADP
fbem-15414	136	30	maintaining	maintain	VERB
fbem-15414	136	31	the	the	DET
fbem-15414	136	32	tax	tax	NOUN
fbem-15414	136	33	principle	principle	NOUN
fbem-15414	136	34	,	,	PUNCT
fbem-15414	136	35	during	during	ADP
fbem-15414	136	36	which	which	PRON
fbem-15414	136	37	it	it	PRON
fbem-15414	136	38	is	be	AUX
fbem-15414	136	39	inevitable	inevitable	ADJ
fbem-15414	136	40	to	to	PART
fbem-15414	136	41	discuss	discuss	VERB
fbem-15414	136	42	and	and	CCONJ
fbem-15414	136	43	revise	revise	VERB
fbem-15414	136	44	in	in	ADP
fbem-15414	136	45	many	many	ADJ
fbem-15414	136	46	aspects	aspect	NOUN
fbem-15414	136	47	.	.	PUNCT
fbem-15414	137	1	similarly	similarly	ADV
fbem-15414	137	2	,	,	PUNCT
fbem-15414	137	3	the	the	DET
fbem-15414	137	4	accounting	accounting	NOUN
fbem-15414	137	5	system	system	NOUN
fbem-15414	137	6	can	can	AUX
fbem-15414	137	7	not	not	PART
fbem-15414	137	8	remain	remain	VERB
fbem-15414	137	9	unchanged	unchanged	ADJ
fbem-15414	137	10	.	.	PUNCT
fbem-15414	138	1	on	on	ADP
fbem-15414	138	2	the	the	DET
fbem-15414	138	3	premise	premise	NOUN
fbem-15414	138	4	of	of	ADP
fbem-15414	138	5	ensuring	ensure	VERB
fbem-15414	138	6	the	the	DET
fbem-15414	138	7	basic	basic	ADJ
fbem-15414	138	8	principles	principle	NOUN
fbem-15414	138	9	,	,	PUNCT
fbem-15414	138	10	it	it	PRON
fbem-15414	138	11	should	should	AUX
fbem-15414	138	12	be	be	AUX
fbem-15414	138	13	consistent	consistent	ADJ
fbem-15414	138	14	with	with	ADP
fbem-15414	138	15	the	the	DET
fbem-15414	138	16	tax	tax	NOUN
fbem-15414	138	17	regulations	regulation	NOUN
fbem-15414	138	18	that	that	PRON
fbem-15414	138	19	enterprises	enterprise	NOUN
fbem-15414	138	20	and	and	CCONJ
fbem-15414	138	21	institutions	institution	NOUN
fbem-15414	138	22	need	need	VERB
fbem-15414	138	23	to	to	PART
fbem-15414	138	24	follow	follow	VERB
fbem-15414	138	25	as	as	ADV
fbem-15414	138	26	far	far	ADV
fbem-15414	138	27	as	as	ADP
fbem-15414	138	28	possible	possible	ADJ
fbem-15414	138	29	,	,	PUNCT
fbem-15414	138	30	and	and	CCONJ
fbem-15414	138	31	finally	finally	ADV
fbem-15414	138	32	,	,	PUNCT
fbem-15414	138	33	with	with	ADP
fbem-15414	138	34	the	the	DET
fbem-15414	138	35	joint	joint	ADJ
fbem-15414	138	36	efforts	effort	NOUN
fbem-15414	138	37	of	of	ADP
fbem-15414	138	38	the	the	DET
fbem-15414	138	39	two	two	NUM
fbem-15414	138	40	,	,	PUNCT
fbem-15414	138	41	the	the	DET
fbem-15414	138	42	major	major	ADJ
fbem-15414	138	43	differences	difference	NOUN
fbem-15414	138	44	caused	cause	VERB
fbem-15414	138	45	by	by	ADP
fbem-15414	138	46	the	the	DET
fbem-15414	138	47	two	two	NUM
fbem-15414	138	48	should	should	AUX
fbem-15414	138	49	be	be	AUX
fbem-15414	138	50	eliminated	eliminate	VERB
fbem-15414	138	51	to	to	ADP
fbem-15414	138	52	the	the	DET
fbem-15414	138	53	greatest	great	ADJ
fbem-15414	138	54	extent	extent	NOUN
fbem-15414	138	55	.	.	PUNCT
fbem-15414	139	1	therefore	therefore	ADV
fbem-15414	139	2	,	,	PUNCT
fbem-15414	139	3	the	the	DET
fbem-15414	139	4	makers	maker	NOUN
fbem-15414	139	5	of	of	ADP
fbem-15414	139	6	the	the	DET
fbem-15414	139	7	two	two	NUM
fbem-15414	139	8	sides	side	NOUN
fbem-15414	139	9	need	need	VERB
fbem-15414	139	10	to	to	PART
fbem-15414	139	11	strengthen	strengthen	VERB
fbem-15414	139	12	communication	communication	NOUN
fbem-15414	139	13	and	and	CCONJ
fbem-15414	139	14	cooperation	cooperation	NOUN
fbem-15414	139	15	on	on	ADP
fbem-15414	139	16	the	the	DET
fbem-15414	139	17	existing	exist	VERB
fbem-15414	139	18	basis	basis	NOUN
fbem-15414	139	19	,	,	PUNCT
fbem-15414	139	20	and	and	CCONJ
fbem-15414	139	21	prudently	prudently	ADV
fbem-15414	139	22	revise	revise	VERB
fbem-15414	139	23	and	and	CCONJ
fbem-15414	139	24	analyze	analyze	VERB
fbem-15414	139	25	the	the	DET
fbem-15414	139	26	tax	tax	NOUN
fbem-15414	139	27	system	system	NOUN
fbem-15414	139	28	,	,	PUNCT
fbem-15414	139	29	so	so	SCONJ
fbem-15414	139	30	as	as	SCONJ
fbem-15414	139	31	to	to	PART
fbem-15414	139	32	achieve	achieve	VERB
fbem-15414	139	33	long	long	ADJ
fbem-15414	139	34	-	-	PUNCT
fbem-15414	139	35	term	term	NOUN
fbem-15414	139	36	coordination	coordination	NOUN
fbem-15414	139	37	between	between	ADP
fbem-15414	139	38	the	the	DET
fbem-15414	139	39	two	two	NUM
fbem-15414	139	40	sides	side	NOUN
fbem-15414	139	41	and	and	CCONJ
fbem-15414	139	42	ensure	ensure	VERB
fbem-15414	139	43	the	the	DET
fbem-15414	139	44	legalization	legalization	NOUN
fbem-15414	139	45	and	and	CCONJ
fbem-15414	139	46	authority	authority	NOUN
fbem-15414	139	47	of	of	ADP
fbem-15414	139	48	these	these	DET
fbem-15414	139	49	systems	system	NOUN
fbem-15414	139	50	themselves[5	themselves[5	PROPN
fbem-15414	139	51	]	]	X
fbem-15414	139	52	.	.	PUNCT
fbem-15414	140	1	for	for	ADP
fbem-15414	140	2	other	other	ADJ
fbem-15414	140	3	entities	entity	NOUN
fbem-15414	140	4	,	,	PUNCT
fbem-15414	140	5	they	they	PRON
fbem-15414	140	6	can	can	AUX
fbem-15414	140	7	also	also	ADV
fbem-15414	140	8	contribute	contribute	VERB
fbem-15414	140	9	their	their	PRON
fbem-15414	140	10	different	different	ADJ
fbem-15414	140	11	roles	role	NOUN
fbem-15414	140	12	in	in	ADP
fbem-15414	140	13	this	this	DET
fbem-15414	140	14	respect	respect	NOUN
fbem-15414	140	15	.	.	PUNCT
fbem-15414	141	1	for	for	ADP
fbem-15414	141	2	researchers	researcher	NOUN
fbem-15414	141	3	,	,	PUNCT
fbem-15414	141	4	not	not	PART
fbem-15414	141	5	all	all	PRON
fbem-15414	141	6	of	of	ADP
fbem-15414	141	7	them	they	PRON
fbem-15414	141	8	can	can	AUX
fbem-15414	141	9	participate	participate	VERB
fbem-15414	141	10	in	in	ADP
fbem-15414	141	11	the	the	DET
fbem-15414	141	12	formulation	formulation	NOUN
fbem-15414	141	13	of	of	ADP
fbem-15414	141	14	actual	actual	ADJ
fbem-15414	141	15	regulations	regulation	NOUN
fbem-15414	141	16	.	.	PUNCT
fbem-15414	142	1	for	for	ADP
fbem-15414	142	2	researchers	researcher	NOUN
fbem-15414	142	3	with	with	ADP
fbem-15414	142	4	strong	strong	ADJ
fbem-15414	142	5	theory	theory	NOUN
fbem-15414	142	6	knowledge	knowledge	NOUN
fbem-15414	142	7	but	but	CCONJ
fbem-15414	142	8	no	no	DET
fbem-15414	142	9	opportunity	opportunity	NOUN
fbem-15414	142	10	to	to	PART
fbem-15414	142	11	participate	participate	VERB
fbem-15414	142	12	in	in	ADP
fbem-15414	142	13	the	the	DET
fbem-15414	142	14	formulation	formulation	NOUN
fbem-15414	142	15	of	of	ADP
fbem-15414	142	16	actual	actual	ADJ
fbem-15414	142	17	regulations	regulation	NOUN
fbem-15414	142	18	,	,	PUNCT
fbem-15414	142	19	they	they	PRON
fbem-15414	142	20	should	should	AUX
fbem-15414	142	21	conduct	conduct	VERB
fbem-15414	142	22	in	in	ADP
fbem-15414	142	23	-	-	PUNCT
fbem-15414	142	24	depth	depth	NOUN
fbem-15414	142	25	theoretical	theoretical	ADJ
fbem-15414	142	26	research	research	NOUN
fbem-15414	142	27	on	on	ADP
fbem-15414	142	28	accounting	accounting	NOUN
fbem-15414	142	29	standards	standard	NOUN
fbem-15414	142	30	and	and	CCONJ
fbem-15414	142	31	tax	tax	NOUN
fbem-15414	142	32	laws	law	NOUN
fbem-15414	142	33	.	.	PUNCT
fbem-15414	143	1	they	they	PRON
fbem-15414	143	2	should	should	AUX
fbem-15414	143	3	not	not	PART
fbem-15414	143	4	only	only	ADV
fbem-15414	143	5	master	master	VERB
fbem-15414	143	6	their	their	PRON
fbem-15414	143	7	respective	respective	ADJ
fbem-15414	143	8	goals	goal	NOUN
fbem-15414	143	9	,	,	PUNCT
fbem-15414	143	10	principles	principle	NOUN
fbem-15414	143	11	and	and	CCONJ
fbem-15414	143	12	methods	method	NOUN
fbem-15414	143	13	,	,	PUNCT
fbem-15414	143	14	but	but	CCONJ
fbem-15414	143	15	also	also	ADV
fbem-15414	143	16	understand	understand	VERB
fbem-15414	143	17	the	the	DET
fbem-15414	143	18	purpose	purpose	NOUN
fbem-15414	143	19	and	and	CCONJ
fbem-15414	143	20	possibility	possibility	NOUN
fbem-15414	143	21	of	of	ADP
fbem-15414	143	22	coordination	coordination	NOUN
fbem-15414	143	23	between	between	ADP
fbem-15414	143	24	the	the	DET
fbem-15414	143	25	two.the	two.the	DET
fbem-15414	143	26	existing	exist	VERB
fbem-15414	143	27	principles	principle	NOUN
fbem-15414	143	28	and	and	CCONJ
fbem-15414	143	29	feasible	feasible	ADJ
fbem-15414	143	30	implementation	implementation	NOUN
fbem-15414	143	31	methods	method	NOUN
fbem-15414	143	32	are	be	AUX
fbem-15414	143	33	studied	study	VERB
fbem-15414	143	34	to	to	PART
fbem-15414	143	35	effectively	effectively	ADV
fbem-15414	143	36	promote	promote	VERB
fbem-15414	143	37	the	the	DET
fbem-15414	143	38	development	development	NOUN
fbem-15414	143	39	of	of	ADP
fbem-15414	143	40	tax	tax	NOUN
fbem-15414	143	41	and	and	CCONJ
fbem-15414	143	42	accounting	accounting	NOUN
fbem-15414	143	43	theory	theory	NOUN
fbem-15414	143	44	and	and	CCONJ
fbem-15414	143	45	contribute	contribute	VERB
fbem-15414	143	46	their	their	PRON
fbem-15414	143	47	strength	strength	NOUN
fbem-15414	143	48	to	to	PART
fbem-15414	143	49	better	well	ADV
fbem-15414	143	50	realize	realize	VERB
fbem-15414	143	51	the	the	DET
fbem-15414	143	52	goal	goal	NOUN
fbem-15414	143	53	of	of	ADP
fbem-15414	143	54	coordination	coordination	NOUN
fbem-15414	143	55	.	.	PUNCT
fbem-15414	144	1	for	for	ADP
fbem-15414	144	2	enterprises	enterprise	NOUN
fbem-15414	144	3	,	,	PUNCT
fbem-15414	144	4	the	the	DET
fbem-15414	144	5	first	first	ADJ
fbem-15414	144	6	bottom	bottom	ADJ
fbem-15414	144	7	line	line	NOUN
fbem-15414	144	8	that	that	PRON
fbem-15414	144	9	needs	need	VERB
fbem-15414	144	10	to	to	PART
fbem-15414	144	11	be	be	AUX
fbem-15414	144	12	preserved	preserve	VERB
fbem-15414	144	13	is	be	AUX
fbem-15414	144	14	to	to	PART
fbem-15414	144	15	comply	comply	VERB
fbem-15414	144	16	with	with	ADP
fbem-15414	144	17	the	the	DET
fbem-15414	144	18	requirements	requirement	NOUN
fbem-15414	144	19	of	of	ADP
fbem-15414	144	20	the	the	DET
fbem-15414	144	21	tax	tax	NOUN
fbem-15414	144	22	laws	law	NOUN
fbem-15414	144	23	and	and	CCONJ
fbem-15414	144	24	accounting	accounting	NOUN
fbem-15414	144	25	standards	standard	NOUN
fbem-15414	144	26	to	to	PART
fbem-15414	144	27	carry	carry	VERB
fbem-15414	144	28	out	out	ADP
fbem-15414	144	29	daily	daily	ADJ
fbem-15414	144	30	business	business	NOUN
fbem-15414	144	31	activities	activity	NOUN
fbem-15414	144	32	.	.	PUNCT
fbem-15414	145	1	secondly	secondly	ADV
fbem-15414	145	2	,	,	PUNCT
fbem-15414	145	3	in	in	ADP
fbem-15414	145	4	order	order	NOUN
fbem-15414	145	5	to	to	PART
fbem-15414	145	6	better	well	ADV
fbem-15414	145	7	and	and	CCONJ
fbem-15414	145	8	more	more	ADV
fbem-15414	145	9	complete	complete	ADJ
fbem-15414	145	10	reflect	reflect	VERB
fbem-15414	145	11	the	the	DET
fbem-15414	145	12	differences	difference	NOUN
fbem-15414	145	13	,	,	PUNCT
fbem-15414	145	14	the	the	DET
fbem-15414	145	15	relevant	relevant	ADJ
fbem-15414	145	16	detailed	detailed	ADJ
fbem-15414	145	17	accounts	account	NOUN
fbem-15414	145	18	and	and	CCONJ
fbem-15414	145	19	audit	audit	NOUN
fbem-15414	145	20	accounts	account	NOUN
fbem-15414	145	21	should	should	AUX
fbem-15414	145	22	be	be	AUX
fbem-15414	145	23	established	establish	VERB
fbem-15414	145	24	.	.	PUNCT
fbem-15414	146	1	the	the	DET
fbem-15414	146	2	financial	financial	ADJ
fbem-15414	146	3	statements	statement	NOUN
fbem-15414	146	4	provided	provide	VERB
fbem-15414	146	5	by	by	ADP
fbem-15414	146	6	enterprises	enterprise	NOUN
fbem-15414	146	7	mainly	mainly	ADV
fbem-15414	146	8	reflect	reflect	VERB
fbem-15414	146	9	accounting	accounting	NOUN
fbem-15414	146	10	information	information	NOUN
fbem-15414	146	11	,	,	PUNCT
fbem-15414	146	12	and	and	CCONJ
fbem-15414	146	13	the	the	DET
fbem-15414	146	14	tax	tax	NOUN
fbem-15414	146	15	differences	difference	NOUN
fbem-15414	146	16	is	be	AUX
fbem-15414	146	17	often	often	ADV
fbem-15414	146	18	not	not	PART
fbem-15414	146	19	reflected	reflect	VERB
fbem-15414	146	20	in	in	ADP
fbem-15414	146	21	the	the	DET
fbem-15414	146	22	book	book	NOUN
fbem-15414	146	23	,	,	PUNCT
fbem-15414	146	24	so	so	SCONJ
fbem-15414	146	25	it	it	PRON
fbem-15414	146	26	should	should	AUX
fbem-15414	146	27	be	be	AUX
fbem-15414	146	28	standardized	standardize	VERB
fbem-15414	146	29	record	record	NOUN
fbem-15414	146	30	and	and	CCONJ
fbem-15414	146	31	timely	timely	ADJ
fbem-15414	146	32	disclosure	disclosure	NOUN
fbem-15414	146	33	.	.	PUNCT
fbem-15414	147	1	at	at	ADP
fbem-15414	147	2	the	the	DET
fbem-15414	147	3	same	same	ADJ
fbem-15414	147	4	time	time	NOUN
fbem-15414	147	5	,	,	PUNCT
fbem-15414	147	6	for	for	ADP
fbem-15414	147	7	large	large	ADJ
fbem-15414	147	8	enterprises	enterprise	NOUN
fbem-15414	147	9	with	with	ADP
fbem-15414	147	10	broad	broad	ADJ
fbem-15414	147	11	domestic	domestic	ADJ
fbem-15414	147	12	and	and	CCONJ
fbem-15414	147	13	foreign	foreign	ADJ
fbem-15414	147	14	markets	market	NOUN
fbem-15414	147	15	,	,	PUNCT
fbem-15414	147	16	they	they	PRON
fbem-15414	147	17	can	can	AUX
fbem-15414	147	18	learn	learn	VERB
fbem-15414	147	19	from	from	ADP
fbem-15414	147	20	other	other	ADJ
fbem-15414	147	21	countries	country	NOUN
fbem-15414	147	22	'	'	PART
fbem-15414	147	23	coordination	coordination	NOUN
fbem-15414	147	24	methods	method	NOUN
fbem-15414	147	25	,	,	PUNCT
fbem-15414	147	26	on	on	ADP
fbem-15414	147	27	the	the	DET
fbem-15414	147	28	one	one	NUM
fbem-15414	147	29	hand	hand	NOUN
fbem-15414	147	30	,	,	PUNCT
fbem-15414	147	31	they	they	PRON
fbem-15414	147	32	can	can	AUX
fbem-15414	147	33	realize	realize	VERB
fbem-15414	147	34	the	the	DET
fbem-15414	147	35	optimal	optimal	ADJ
fbem-15414	147	36	treatment	treatment	NOUN
fbem-15414	147	37	of	of	ADP
fbem-15414	147	38	their	their	PRON
fbem-15414	147	39	own	own	ADJ
fbem-15414	147	40	business	business	NOUN
fbem-15414	147	41	,	,	PUNCT
fbem-15414	147	42	and	and	CCONJ
fbem-15414	147	43	on	on	ADP
fbem-15414	147	44	the	the	DET
fbem-15414	147	45	other	other	ADJ
fbem-15414	147	46	hand	hand	NOUN
fbem-15414	147	47	,	,	PUNCT
fbem-15414	147	48	promote	promote	VERB
fbem-15414	147	49	the	the	DET
fbem-15414	147	50	improvement	improvement	NOUN
fbem-15414	147	51	of	of	ADP
fbem-15414	147	52	china	china	PROPN
fbem-15414	147	53	's	's	PART
fbem-15414	147	54	coordination	coordination	NOUN
fbem-15414	147	55	system	system	NOUN
fbem-15414	147	56	through	through	ADP
fbem-15414	147	57	this	this	DET
fbem-15414	147	58	way	way	NOUN
fbem-15414	147	59	.	.	PUNCT
fbem-15414	148	1	for	for	ADP
fbem-15414	148	2	small	small	ADJ
fbem-15414	148	3	and	and	CCONJ
fbem-15414	148	4	medium	medium	ADJ
fbem-15414	148	5	-	-	PUNCT
fbem-15414	148	6	sized	sized	ADJ
fbem-15414	148	7	enterprises	enterprise	NOUN
fbem-15414	148	8	with	with	ADP
fbem-15414	148	9	small	small	ADJ
fbem-15414	148	10	power	power	NOUN
fbem-15414	148	11	,	,	PUNCT
fbem-15414	148	12	they	they	PRON
fbem-15414	148	13	are	be	AUX
fbem-15414	148	14	more	more	ADV
fbem-15414	148	15	affected	affect	VERB
fbem-15414	148	16	by	by	ADP
fbem-15414	148	17	tax	tax	NOUN
fbem-15414	148	18	,	,	PUNCT
fbem-15414	148	19	and	and	CCONJ
fbem-15414	148	20	their	their	PRON
fbem-15414	148	21	information	information	NOUN
fbem-15414	148	22	users	user	NOUN
fbem-15414	148	23	are	be	AUX
fbem-15414	148	24	mostly	mostly	ADV
fbem-15414	148	25	relevant	relevant	ADJ
fbem-15414	148	26	departments	department	NOUN
fbem-15414	148	27	,	,	PUNCT
fbem-15414	148	28	and	and	CCONJ
fbem-15414	148	29	some	some	DET
fbem-15414	148	30	individual	individual	ADJ
fbem-15414	148	31	enterprises	enterprise	NOUN
fbem-15414	148	32	do	do	AUX
fbem-15414	148	33	not	not	PART
fbem-15414	148	34	have	have	VERB
fbem-15414	148	35	professional	professional	ADJ
fbem-15414	148	36	accounting	accounting	NOUN
fbem-15414	148	37	books	book	NOUN
fbem-15414	148	38	and	and	CCONJ
fbem-15414	148	39	accounting	accounting	NOUN
fbem-15414	148	40	personnel	personnel	NOUN
fbem-15414	148	41	,	,	PUNCT
fbem-15414	148	42	so	so	SCONJ
fbem-15414	148	43	tax	tax	NOUN
fbem-15414	148	44	avoidance	avoidance	NOUN
fbem-15414	148	45	has	have	AUX
fbem-15414	148	46	become	become	VERB
fbem-15414	148	47	a	a	DET
fbem-15414	148	48	problem	problem	NOUN
fbem-15414	148	49	that	that	PRON
fbem-15414	148	50	needs	need	VERB
fbem-15414	148	51	to	to	PART
fbem-15414	148	52	be	be	AUX
fbem-15414	148	53	paid	pay	VERB
fbem-15414	148	54	more	more	ADJ
fbem-15414	148	55	attention	attention	NOUN
fbem-15414	148	56	.	.	PUNCT
fbem-15414	149	1	therefore	therefore	ADV
fbem-15414	149	2	,	,	PUNCT
fbem-15414	149	3	compared	compare	VERB
fbem-15414	149	4	with	with	ADP
fbem-15414	149	5	accounting	accounting	NOUN
fbem-15414	149	6	,	,	PUNCT
fbem-15414	149	7	the	the	DET
fbem-15414	149	8	characteristics	characteristic	NOUN
fbem-15414	149	9	of	of	ADP
fbem-15414	149	10	small	small	ADJ
fbem-15414	149	11	enterprises	enterprise	NOUN
fbem-15414	149	12	determine	determine	VERB
fbem-15414	149	13	that	that	SCONJ
fbem-15414	149	14	tax	tax	NOUN
fbem-15414	149	15	laws	law	NOUN
fbem-15414	149	16	should	should	AUX
fbem-15414	149	17	be	be	AUX
fbem-15414	149	18	paid	pay	VERB
fbem-15414	149	19	more	more	ADJ
fbem-15414	149	20	consideration	consideration	NOUN
fbem-15414	149	21	,	,	PUNCT
fbem-15414	149	22	so	so	SCONJ
fbem-15414	149	23	in	in	ADP
fbem-15414	149	24	accordance	accordance	NOUN
fbem-15414	149	25	with	with	ADP
fbem-15414	149	26	the	the	DET
fbem-15414	149	27	provisions	provision	NOUN
fbem-15414	149	28	of	of	ADP
fbem-15414	149	29	the	the	DET
fbem-15414	149	30	tax	tax	NOUN
fbem-15414	149	31	laws	law	NOUN
fbem-15414	149	32	,	,	PUNCT
fbem-15414	149	33	small	small	ADJ
fbem-15414	149	34	enterprises	enterprise	NOUN
fbem-15414	149	35	can	can	AUX
fbem-15414	149	36	carry	carry	VERB
fbem-15414	149	37	out	out	ADP
fbem-15414	149	38	accounting	accounting	NOUN
fbem-15414	149	39	activities	activity	NOUN
fbem-15414	149	40	in	in	ADP
fbem-15414	149	41	accordance	accordance	NOUN
fbem-15414	149	42	with	with	ADP
fbem-15414	149	43	the	the	DET
fbem-15414	149	44	provisions	provision	NOUN
fbem-15414	149	45	of	of	ADP
fbem-15414	149	46	the	the	DET
fbem-15414	149	47	tax	tax	NOUN
fbem-15414	149	48	laws	law	NOUN
fbem-15414	149	49	to	to	PART
fbem-15414	149	50	achieve	achieve	VERB
fbem-15414	149	51	the	the	DET
fbem-15414	149	52	coordination	coordination	NOUN
fbem-15414	149	53	of	of	ADP
fbem-15414	149	54	the	the	DET
fbem-15414	149	55	two	two	NUM
fbem-15414	149	56	.	.	PUNCT
fbem-15414	150	1	we	we	PRON
fbem-15414	150	2	need	need	VERB
fbem-15414	150	3	to	to	PART
fbem-15414	150	4	realize	realize	VERB
fbem-15414	150	5	that	that	SCONJ
fbem-15414	150	6	the	the	DET
fbem-15414	150	7	new	new	ADJ
fbem-15414	150	8	accounting	accounting	NOUN
fbem-15414	150	9	standards	standard	NOUN
fbem-15414	150	10	improve	improve	VERB
fbem-15414	150	11	enterprises	enterprise	NOUN
fbem-15414	150	12	’	'	PUNCT
fbem-15414	150	13	tax	tax	NOUN
fbem-15414	150	14	planning	planning	NOUN
fbem-15414	150	15	and	and	CCONJ
fbem-15414	150	16	provide	provide	VERB
fbem-15414	150	17	enterprises	enterprise	NOUN
fbem-15414	150	18	with	with	ADP
fbem-15414	150	19	a	a	DET
fbem-15414	150	20	variety	variety	NOUN
fbem-15414	150	21	of	of	ADP
fbem-15414	150	22	accounting	accounting	NOUN
fbem-15414	150	23	policy	policy	NOUN
fbem-15414	150	24	choices	choice	NOUN
fbem-15414	150	25	.	.	PUNCT
fbem-15414	151	1	in	in	ADP
fbem-15414	151	2	the	the	DET
fbem-15414	151	3	process	process	NOUN
fbem-15414	151	4	of	of	ADP
fbem-15414	151	5	tax	tax	NOUN
fbem-15414	151	6	planning	planning	NOUN
fbem-15414	151	7	,	,	PUNCT
fbem-15414	151	8	enterprises	enterprise	NOUN
fbem-15414	151	9	can	can	AUX
fbem-15414	151	10	fully	fully	ADV
fbem-15414	151	11	consider	consider	VERB
fbem-15414	151	12	the	the	DET
fbem-15414	151	13	impact	impact	NOUN
fbem-15414	151	14	of	of	ADP
fbem-15414	151	15	accounting	accounting	NOUN
fbem-15414	151	16	policies	policy	NOUN
fbem-15414	151	17	and	and	CCONJ
fbem-15414	151	18	choose	choose	VERB
fbem-15414	151	19	the	the	DET
fbem-15414	151	20	right	right	ADJ
fbem-15414	151	21	strategy	strategy	NOUN
fbem-15414	151	22	to	to	PART
fbem-15414	151	23	increase	increase	VERB
fbem-15414	151	24	their	their	PRON
fbem-15414	151	25	own	own	ADJ
fbem-15414	151	26	efficiency	efficiency	NOUN
fbem-15414	151	27	.	.	PUNCT
fbem-15414	152	1	at	at	ADP
fbem-15414	152	2	the	the	DET
fbem-15414	152	3	same	same	ADJ
fbem-15414	152	4	time	time	NOUN
fbem-15414	152	5	,	,	PUNCT
fbem-15414	152	6	with	with	ADP
fbem-15414	152	7	the	the	DET
fbem-15414	152	8	progress	progress	NOUN
fbem-15414	152	9	of	of	ADP
fbem-15414	152	10	201	201	NUM
fbem-15414	152	11	the	the	DET
fbem-15414	152	12	development	development	NOUN
fbem-15414	152	13	of	of	ADP
fbem-15414	152	14	the	the	DET
fbem-15414	152	15	two	two	NUM
fbem-15414	152	16	,	,	PUNCT
fbem-15414	152	17	the	the	DET
fbem-15414	152	18	differences	difference	NOUN
fbem-15414	152	19	between	between	ADP
fbem-15414	152	20	them	they	PRON
fbem-15414	152	21	have	have	AUX
fbem-15414	152	22	become	become	VERB
fbem-15414	152	23	more	more	ADV
fbem-15414	152	24	and	and	CCONJ
fbem-15414	152	25	more	more	ADV
fbem-15414	152	26	obvious	obvious	ADJ
fbem-15414	152	27	,	,	PUNCT
fbem-15414	152	28	and	and	CCONJ
fbem-15414	152	29	the	the	DET
fbem-15414	152	30	influence	influence	NOUN
fbem-15414	152	31	has	have	AUX
fbem-15414	152	32	gradually	gradually	ADV
fbem-15414	152	33	increased	increase	VERB
fbem-15414	152	34	,	,	PUNCT
fbem-15414	152	35	which	which	PRON
fbem-15414	152	36	puts	put	VERB
fbem-15414	152	37	forward	forward	ADV
fbem-15414	152	38	new	new	ADJ
fbem-15414	152	39	requirements	requirement	NOUN
fbem-15414	152	40	for	for	ADP
fbem-15414	152	41	financial	financial	ADJ
fbem-15414	152	42	personnel	personnel	NOUN
fbem-15414	152	43	.	.	PUNCT
fbem-15414	153	1	traditionally	traditionally	ADV
fbem-15414	153	2	,	,	PUNCT
fbem-15414	153	3	the	the	DET
fbem-15414	153	4	requirement	requirement	NOUN
fbem-15414	153	5	for	for	ADP
fbem-15414	153	6	accounting	accounting	NOUN
fbem-15414	153	7	staff	staff	NOUN
fbem-15414	153	8	is	be	AUX
fbem-15414	153	9	to	to	PART
fbem-15414	153	10	have	have	VERB
fbem-15414	153	11	the	the	DET
fbem-15414	153	12	knowledge	knowledge	NOUN
fbem-15414	153	13	of	of	ADP
fbem-15414	153	14	related	related	ADJ
fbem-15414	153	15	fields	field	NOUN
fbem-15414	153	16	,	,	PUNCT
fbem-15414	153	17	but	but	CCONJ
fbem-15414	153	18	in	in	ADP
fbem-15414	153	19	the	the	DET
fbem-15414	153	20	new	new	ADJ
fbem-15414	153	21	situation	situation	NOUN
fbem-15414	153	22	,	,	PUNCT
fbem-15414	153	23	not	not	PART
fbem-15414	153	24	only	only	ADV
fbem-15414	153	25	basic	basic	ADJ
fbem-15414	153	26	accounting	accounting	NOUN
fbem-15414	153	27	and	and	CCONJ
fbem-15414	153	28	tax	tax	NOUN
fbem-15414	153	29	knowledge	knowledge	NOUN
fbem-15414	153	30	as	as	ADV
fbem-15414	153	31	well	well	ADV
fbem-15414	153	32	as	as	ADP
fbem-15414	153	33	understanding	understand	VERB
fbem-15414	153	34	ability	ability	NOUN
fbem-15414	153	35	are	be	AUX
fbem-15414	153	36	required	require	VERB
fbem-15414	153	37	,	,	PUNCT
fbem-15414	153	38	but	but	CCONJ
fbem-15414	153	39	staff	staff	NOUN
fbem-15414	153	40	are	be	AUX
fbem-15414	153	41	supposed	suppose	VERB
fbem-15414	153	42	to	to	PART
fbem-15414	153	43	understand	understand	VERB
fbem-15414	153	44	the	the	DET
fbem-15414	153	45	differences	difference	NOUN
fbem-15414	153	46	between	between	ADP
fbem-15414	153	47	accounting	accounting	NOUN
fbem-15414	153	48	standards	standard	NOUN
fbem-15414	153	49	and	and	CCONJ
fbem-15414	153	50	tax	tax	NOUN
fbem-15414	153	51	laws	law	NOUN
fbem-15414	153	52	,	,	PUNCT
fbem-15414	153	53	and	and	CCONJ
fbem-15414	153	54	on	on	ADP
fbem-15414	153	55	the	the	DET
fbem-15414	153	56	basis	basis	NOUN
fbem-15414	153	57	of	of	ADP
fbem-15414	153	58	fully	fully	ADV
fbem-15414	153	59	understanding	understand	VERB
fbem-15414	153	60	the	the	DET
fbem-15414	153	61	differences	difference	NOUN
fbem-15414	153	62	,	,	PUNCT
fbem-15414	153	63	they	they	PRON
fbem-15414	153	64	can	can	AUX
fbem-15414	153	65	reasonably	reasonably	ADV
fbem-15414	153	66	deal	deal	VERB
fbem-15414	153	67	with	with	ADP
fbem-15414	153	68	the	the	DET
fbem-15414	153	69	problems	problem	NOUN
fbem-15414	153	70	and	and	CCONJ
fbem-15414	153	71	consequences	consequence	NOUN
fbem-15414	153	72	of	of	ADP
fbem-15414	153	73	the	the	DET
fbem-15414	153	74	differences	difference	NOUN
fbem-15414	153	75	.	.	PUNCT
fbem-15414	154	1	all	all	ADV
fbem-15414	154	2	in	in	ADP
fbem-15414	154	3	all	all	PRON
fbem-15414	154	4	,	,	PUNCT
fbem-15414	154	5	financial	financial	ADJ
fbem-15414	154	6	personnel	personnel	NOUN
fbem-15414	154	7	need	need	VERB
fbem-15414	154	8	to	to	PART
fbem-15414	154	9	have	have	VERB
fbem-15414	154	10	higher	high	ADJ
fbem-15414	154	11	quality	quality	NOUN
fbem-15414	154	12	and	and	CCONJ
fbem-15414	154	13	knowledge	knowledge	NOUN
fbem-15414	154	14	ability	ability	NOUN
fbem-15414	154	15	,	,	PUNCT
fbem-15414	154	16	in	in	ADP
fbem-15414	154	17	order	order	NOUN
fbem-15414	154	18	to	to	PART
fbem-15414	154	19	better	well	ADV
fbem-15414	154	20	carry	carry	VERB
fbem-15414	154	21	out	out	ADP
fbem-15414	154	22	financial	financial	ADJ
fbem-15414	154	23	work	work	NOUN
fbem-15414	154	24	under	under	ADP
fbem-15414	154	25	different	different	ADJ
fbem-15414	154	26	occasions	occasion	NOUN
fbem-15414	154	27	.	.	PUNCT
fbem-15414	155	1	references	reference	NOUN
fbem-15414	155	2	[	[	X
fbem-15414	155	3	1	1	NUM
fbem-15414	155	4	]	]	X
fbem-15414	155	5	zhang	zhang	PROPN
fbem-15414	155	6	mingmin	mingmin	PROPN
fbem-15414	155	7	.	.	PUNCT
fbem-15414	156	1	research	research	NOUN
fbem-15414	156	2	on	on	ADP
fbem-15414	156	3	the	the	DET
fbem-15414	156	4	difference	difference	NOUN
fbem-15414	156	5	and	and	CCONJ
fbem-15414	156	6	coordination	coordination	NOUN
fbem-15414	156	7	between	between	ADP
fbem-15414	156	8	accounting	accounting	NOUN
fbem-15414	156	9	standards	standard	NOUN
fbem-15414	156	10	and	and	CCONJ
fbem-15414	156	11	tax	tax	NOUN
fbem-15414	156	12	laws	law	NOUN
fbem-15414	156	13	for	for	ADP
fbem-15414	156	14	enterprises	enterprise	NOUN
fbem-15414	156	15	[	[	X
fbem-15414	156	16	j	j	X
fbem-15414	156	17	]	]	X
fbem-15414	156	18	.	.	PUNCT
fbem-15414	157	1	china	china	PROPN
fbem-15414	157	2	management	management	PROPN
fbem-15414	157	3	informatization,2019,22(16):2	informatization,2019,22(16):2	ADJ
fbem-15414	157	4	.	.	PUNCT
fbem-15414	158	1	[	[	X
fbem-15414	158	2	2	2	NUM
fbem-15414	158	3	]	]	PUNCT
fbem-15414	158	4	lin	lin	PROPN
fbem-15414	158	5	xudong	xudong	PROPN
fbem-15414	158	6	.	.	PUNCT
fbem-15414	159	1	the	the	DET
fbem-15414	159	2	differences	difference	NOUN
fbem-15414	159	3	and	and	CCONJ
fbem-15414	159	4	coordination	coordination	NOUN
fbem-15414	159	5	methods	method	NOUN
fbem-15414	159	6	between	between	ADP
fbem-15414	159	7	accounting	accounting	NOUN
fbem-15414	159	8	system	system	NOUN
fbem-15414	159	9	and	and	CCONJ
fbem-15414	159	10	tax	tax	NOUN
fbem-15414	159	11	laws	law	NOUN
fbem-15414	159	12	[	[	X
fbem-15414	159	13	j	j	X
fbem-15414	159	14	]	]	X
fbem-15414	159	15	.	.	PUNCT
fbem-15414	160	1	friends	friend	NOUN
fbem-15414	160	2	of	of	ADP
fbem-15414	160	3	accounting	accounting	NOUN
fbem-15414	160	4	,	,	PUNCT
fbem-15414	160	5	2007,000(013):30	2007,000(013):30	PROPN
fbem-15414	160	6	-	-	SYM
fbem-15414	160	7	31	31	NUM
fbem-15414	160	8	.	.	PUNCT
fbem-15414	161	1	[	[	X
fbem-15414	161	2	3	3	X
fbem-15414	161	3	]	]	X
fbem-15414	161	4	zhou	zhou	PROPN
fbem-15414	161	5	angui	angui	PROPN
fbem-15414	161	6	.	.	PUNCT
fbem-15414	162	1	analysis	analysis	NOUN
fbem-15414	162	2	of	of	ADP
fbem-15414	162	3	differences	difference	NOUN
fbem-15414	162	4	between	between	ADP
fbem-15414	162	5	new	new	ADJ
fbem-15414	162	6	revenue	revenue	NOUN
fbem-15414	162	7	accounting	accounting	NOUN
fbem-15414	162	8	standards	standard	NOUN
fbem-15414	162	9	and	and	CCONJ
fbem-15414	162	10	tax	tax	NOUN
fbem-15414	162	11	laws	law	NOUN
fbem-15414	162	12	[	[	X
fbem-15414	162	13	j].2020	j].2020	X
fbem-15414	162	14	.	.	PUNCT
fbem-15414	163	1	[	[	X
fbem-15414	163	2	4	4	NUM
fbem-15414	163	3	]	]	X
fbem-15414	163	4	li	li	PROPN
fbem-15414	163	5	shuangling	shuangle	VERB
fbem-15414	163	6	.	.	PUNCT
fbem-15414	164	1	analysis	analysis	NOUN
fbem-15414	164	2	of	of	ADP
fbem-15414	164	3	influencing	influence	VERB
fbem-15414	164	4	factors	factor	NOUN
fbem-15414	164	5	of	of	ADP
fbem-15414	164	6	accounting	accounting	NOUN
fbem-15414	164	7	and	and	CCONJ
fbem-15414	164	8	tax	tax	NOUN
fbem-15414	164	9	differences	difference	NOUN
fbem-15414	164	10	[	[	X
fbem-15414	164	11	d	d	X
fbem-15414	164	12	]	]	X
fbem-15414	164	13	.	.	PUNCT
fbem-15414	165	1	huazhong	huazhong	PROPN
fbem-15414	165	2	university	university	PROPN
fbem-15414	165	3	of	of	ADP
fbem-15414	165	4	science	science	NOUN
fbem-15414	165	5	and	and	CCONJ
fbem-15414	165	6	technology	technology	NOUN
fbem-15414	165	7	.	.	PUNCT
fbem-15414	166	1	[	[	X
fbem-15414	166	2	5	5	X
fbem-15414	166	3	]	]	PUNCT
fbem-15414	166	4	cen	cen	PROPN
fbem-15414	166	5	yuanchun	yuanchun	PROPN
fbem-15414	166	6	.	.	PUNCT
fbem-15414	167	1	research	research	NOUN
fbem-15414	167	2	on	on	ADP
fbem-15414	167	3	the	the	DET
fbem-15414	167	4	difference	difference	NOUN
fbem-15414	167	5	and	and	CCONJ
fbem-15414	167	6	coordination	coordination	NOUN
fbem-15414	167	7	between	between	ADP
fbem-15414	167	8	accounting	accounting	NOUN
fbem-15414	167	9	system	system	NOUN
fbem-15414	167	10	and	and	CCONJ
fbem-15414	167	11	tax	tax	NOUN
fbem-15414	167	12	laws	law	NOUN
fbem-15414	168	1	[	[	X
fbem-15414	168	2	d	d	X
fbem-15414	168	3	]	]	X
fbem-15414	168	4	.	.	PUNCT
fbem-15414	169	1	southwest	southwest	PROPN
fbem-15414	169	2	university	university	PROPN
fbem-15414	169	3	of	of	ADP
fbem-15414	169	4	finance	finance	NOUN
fbem-15414	169	5	and	and	CCONJ
fbem-15414	169	6	economics	economic	NOUN
fbem-15414	169	7	.	.	PUNCT