id	sid	tid	token	lemma	pos
fbem-16443	1	1	frontiers	frontier	NOUN
fbem-16443	1	2	in	in	ADP
fbem-16443	1	3	business	business	NOUN
fbem-16443	1	4	,	,	PUNCT
fbem-16443	1	5	economics	economic	NOUN
fbem-16443	1	6	and	and	CCONJ
fbem-16443	1	7	management	management	NOUN
fbem-16443	1	8	issn	issn	PROPN
fbem-16443	1	9	:	:	PUNCT
fbem-16443	1	10	2766	2766	NUM
fbem-16443	1	11	-	-	PUNCT
fbem-16443	1	12	824x	824x	NUM
fbem-16443	1	13	|	|	ADJ
fbem-16443	1	14	vol	vol	NOUN
fbem-16443	1	15	.	.	PROPN
fbem-16443	1	16	13	13	NUM
fbem-16443	1	17	,	,	PUNCT
fbem-16443	1	18	no	no	INTJ
fbem-16443	1	19	.	.	NOUN
fbem-16443	1	20	1	1	NUM
fbem-16443	1	21	,	,	PUNCT
fbem-16443	1	22	2024	2024	NUM
fbem-16443	1	23	57	57	NUM
fbem-16443	1	24	reflections	reflection	NOUN
fbem-16443	1	25	on	on	ADP
fbem-16443	1	26	doing	do	VERB
fbem-16443	1	27	a	a	DET
fbem-16443	1	28	good	good	ADJ
fbem-16443	1	29	job	job	NOUN
fbem-16443	1	30	of	of	ADP
fbem-16443	1	31	individual	individual	ADJ
fbem-16443	1	32	income	income	NOUN
fbem-16443	1	33	tax	tax	NOUN
fbem-16443	1	34	collection	collection	NOUN
fbem-16443	1	35	and	and	CCONJ
fbem-16443	1	36	administration	administration	NOUN
fbem-16443	1	37	in	in	ADP
fbem-16443	1	38	grassroots	grassroots	ADJ
fbem-16443	1	39	tax	tax	NOUN
fbem-16443	1	40	departments	department	NOUN
fbem-16443	1	41	yumao	yumao	VERB
fbem-16443	1	42	zuo	zuo	PROPN
fbem-16443	1	43	,	,	PUNCT
fbem-16443	1	44	xia	xia	PROPN
fbem-16443	1	45	wang	wang	PROPN
fbem-16443	1	46	sichuan	sichuan	PROPN
fbem-16443	1	47	university	university	PROPN
fbem-16443	1	48	of	of	ADP
fbem-16443	1	49	science	science	PROPN
fbem-16443	1	50	&	&	CCONJ
fbem-16443	1	51	engineering	engineering	PROPN
fbem-16443	1	52	,	,	PUNCT
fbem-16443	1	53	sichuan	sichuan	PROPN
fbem-16443	1	54	,	,	PUNCT
fbem-16443	1	55	610000	610000	NUM
fbem-16443	1	56	,	,	PUNCT
fbem-16443	1	57	china	china	PROPN
fbem-16443	1	58	abstract	abstract	NOUN
fbem-16443	1	59	:	:	PUNCT
fbem-16443	1	60	with	with	ADP
fbem-16443	1	61	the	the	DET
fbem-16443	1	62	economic	economic	ADJ
fbem-16443	1	63	development	development	NOUN
fbem-16443	1	64	,	,	PUNCT
fbem-16443	1	65	the	the	DET
fbem-16443	1	66	amount	amount	NOUN
fbem-16443	1	67	of	of	ADP
fbem-16443	1	68	per	per	ADP
fbem-16443	1	69	capita	capita	X
fbem-16443	1	70	disposable	disposable	ADJ
fbem-16443	1	71	income	income	NOUN
fbem-16443	1	72	has	have	AUX
fbem-16443	1	73	increased	increase	VERB
fbem-16443	1	74	dramatically	dramatically	ADV
fbem-16443	1	75	,	,	PUNCT
fbem-16443	1	76	and	and	CCONJ
fbem-16443	1	77	the	the	DET
fbem-16443	1	78	income	income	NOUN
fbem-16443	1	79	gap	gap	NOUN
fbem-16443	1	80	between	between	ADP
fbem-16443	1	81	the	the	DET
fbem-16443	1	82	natural	natural	ADJ
fbem-16443	1	83	person	person	NOUN
fbem-16443	1	84	subjects	subject	NOUN
fbem-16443	1	85	has	have	AUX
fbem-16443	1	86	become	become	VERB
fbem-16443	1	87	bigger	big	ADJ
fbem-16443	1	88	and	and	CCONJ
fbem-16443	1	89	bigger	big	ADJ
fbem-16443	1	90	,	,	PUNCT
fbem-16443	1	91	while	while	SCONJ
fbem-16443	1	92	the	the	DET
fbem-16443	1	93	personal	personal	ADJ
fbem-16443	1	94	income	income	NOUN
fbem-16443	1	95	tax	tax	NOUN
fbem-16443	1	96	has	have	AUX
fbem-16443	1	97	gradually	gradually	ADV
fbem-16443	1	98	become	become	VERB
fbem-16443	1	99	one	one	NUM
fbem-16443	1	100	of	of	ADP
fbem-16443	1	101	the	the	DET
fbem-16443	1	102	important	important	ADJ
fbem-16443	1	103	taxes	taxis	NOUN
fbem-16443	1	104	in	in	ADP
fbem-16443	1	105	the	the	DET
fbem-16443	1	106	tax	tax	NOUN
fbem-16443	1	107	collection	collection	NOUN
fbem-16443	1	108	and	and	CCONJ
fbem-16443	1	109	management	management	NOUN
fbem-16443	1	110	after	after	ADP
fbem-16443	1	111	going	go	VERB
fbem-16443	1	112	through	through	ADP
fbem-16443	1	113	seven	seven	NUM
fbem-16443	1	114	reforms	reform	NOUN
fbem-16443	1	115	,	,	PUNCT
fbem-16443	1	116	playing	play	VERB
fbem-16443	1	117	a	a	DET
fbem-16443	1	118	more	more	ADV
fbem-16443	1	119	significant	significant	ADJ
fbem-16443	1	120	role	role	NOUN
fbem-16443	1	121	in	in	ADP
fbem-16443	1	122	regulating	regulate	VERB
fbem-16443	1	123	the	the	DET
fbem-16443	1	124	distribution	distribution	NOUN
fbem-16443	1	125	of	of	ADP
fbem-16443	1	126	income	income	NOUN
fbem-16443	1	127	and	and	CCONJ
fbem-16443	1	128	promoting	promote	VERB
fbem-16443	1	129	the	the	DET
fbem-16443	1	130	fairness	fairness	NOUN
fbem-16443	1	131	of	of	ADP
fbem-16443	1	132	taxation	taxation	NOUN
fbem-16443	1	133	.	.	PUNCT
fbem-16443	2	1	in	in	ADP
fbem-16443	2	2	the	the	DET
fbem-16443	2	3	context	context	NOUN
fbem-16443	2	4	of	of	ADP
fbem-16443	2	5	the	the	DET
fbem-16443	2	6	current	current	ADJ
fbem-16443	2	7	individual	individual	ADJ
fbem-16443	2	8	tax	tax	NOUN
fbem-16443	2	9	reform	reform	NOUN
fbem-16443	2	10	,	,	PUNCT
fbem-16443	2	11	combined	combine	VERB
fbem-16443	2	12	with	with	ADP
fbem-16443	2	13	the	the	DET
fbem-16443	2	14	requirements	requirement	NOUN
fbem-16443	2	15	of	of	ADP
fbem-16443	2	16	deepening	deepen	VERB
fbem-16443	2	17	the	the	DET
fbem-16443	2	18	reform	reform	NOUN
fbem-16443	2	19	of	of	ADP
fbem-16443	2	20	the	the	DET
fbem-16443	2	21	levy	levy	NOUN
fbem-16443	2	22	and	and	CCONJ
fbem-16443	2	23	administration	administration	NOUN
fbem-16443	2	24	system	system	NOUN
fbem-16443	2	25	,	,	PUNCT
fbem-16443	2	26	four	four	NUM
fbem-16443	2	27	countermeasures	countermeasure	NOUN
fbem-16443	2	28	are	be	AUX
fbem-16443	2	29	proposed	propose	VERB
fbem-16443	2	30	from	from	ADP
fbem-16443	2	31	the	the	DET
fbem-16443	2	32	situation	situation	NOUN
fbem-16443	2	33	of	of	ADP
fbem-16443	2	34	individual	individual	ADJ
fbem-16443	2	35	income	income	NOUN
fbem-16443	2	36	tax	tax	NOUN
fbem-16443	2	37	levy	levy	NOUN
fbem-16443	2	38	and	and	CCONJ
fbem-16443	2	39	administration	administration	NOUN
fbem-16443	2	40	of	of	ADP
fbem-16443	2	41	grass	grass	NOUN
fbem-16443	2	42	-	-	PUNCT
fbem-16443	2	43	roots	root	NOUN
fbem-16443	2	44	tax	tax	NOUN
fbem-16443	2	45	departments	department	NOUN
fbem-16443	2	46	,	,	PUNCT
fbem-16443	2	47	such	such	ADJ
fbem-16443	2	48	as	as	ADP
fbem-16443	2	49	strengthening	strengthen	VERB
fbem-16443	2	50	the	the	DET
fbem-16443	2	51	legal	legal	ADJ
fbem-16443	2	52	protection	protection	NOUN
fbem-16443	2	53	,	,	PUNCT
fbem-16443	2	54	enhancing	enhance	VERB
fbem-16443	2	55	tax	tax	NOUN
fbem-16443	2	56	compliance	compliance	NOUN
fbem-16443	2	57	,	,	PUNCT
fbem-16443	2	58	strengthening	strengthen	VERB
fbem-16443	2	59	data	datum	NOUN
fbem-16443	2	60	sharing	sharing	NOUN
fbem-16443	2	61	,	,	PUNCT
fbem-16443	2	62	and	and	CCONJ
fbem-16443	2	63	strengthening	strengthen	VERB
fbem-16443	2	64	the	the	DET
fbem-16443	2	65	support	support	NOUN
fbem-16443	2	66	of	of	ADP
fbem-16443	2	67	talents	talent	NOUN
fbem-16443	2	68	.	.	PUNCT
fbem-16443	3	1	keywords	keyword	NOUN
fbem-16443	3	2	:	:	PUNCT
fbem-16443	3	3	individual	individual	ADJ
fbem-16443	3	4	income	income	NOUN
fbem-16443	3	5	tax	tax	NOUN
fbem-16443	3	6	,	,	PUNCT
fbem-16443	3	7	reforme	reforme	ADJ
fbem-16443	3	8	,	,	PUNCT
fbem-16443	3	9	tax	tax	NOUN
fbem-16443	3	10	collection	collection	NOUN
fbem-16443	3	11	,	,	PUNCT
fbem-16443	3	12	countermeasure	countermeasure	NOUN
fbem-16443	3	13	,	,	PUNCT
fbem-16443	3	14	fairness	fairness	NOUN
fbem-16443	3	15	,	,	PUNCT
fbem-16443	3	16	grass	grass	NOUN
fbem-16443	3	17	-	-	PUNCT
fbem-16443	3	18	root	root	NOUN
fbem-16443	3	19	.	.	PUNCT
fbem-16443	4	1	1	1	X
fbem-16443	4	2	.	.	X
fbem-16443	4	3	introduction	introduction	NOUN
fbem-16443	4	4	individual	individual	ADJ
fbem-16443	4	5	income	income	NOUN
fbem-16443	4	6	tax	tax	NOUN
fbem-16443	4	7	can	can	AUX
fbem-16443	4	8	mobilize	mobilize	VERB
fbem-16443	4	9	the	the	DET
fbem-16443	4	10	state	state	NOUN
fbem-16443	4	11	's	's	PART
fbem-16443	4	12	financial	financial	ADJ
fbem-16443	4	13	revenue	revenue	NOUN
fbem-16443	4	14	,	,	PUNCT
fbem-16443	4	15	and	and	CCONJ
fbem-16443	4	16	to	to	ADP
fbem-16443	4	17	a	a	DET
fbem-16443	4	18	certain	certain	ADJ
fbem-16443	4	19	extent	extent	NOUN
fbem-16443	4	20	,	,	PUNCT
fbem-16443	4	21	it	it	PRON
fbem-16443	4	22	can	can	AUX
fbem-16443	4	23	regulate	regulate	VERB
fbem-16443	4	24	the	the	DET
fbem-16443	4	25	social	social	ADJ
fbem-16443	4	26	distribution	distribution	NOUN
fbem-16443	4	27	,	,	PUNCT
fbem-16443	4	28	which	which	PRON
fbem-16443	4	29	is	be	AUX
fbem-16443	4	30	of	of	ADP
fbem-16443	4	31	great	great	ADJ
fbem-16443	4	32	significance	significance	NOUN
fbem-16443	4	33	to	to	PART
fbem-16443	4	34	maintain	maintain	VERB
fbem-16443	4	35	the	the	DET
fbem-16443	4	36	efficiency	efficiency	NOUN
fbem-16443	4	37	and	and	CCONJ
fbem-16443	4	38	fairness	fairness	NOUN
fbem-16443	4	39	of	of	ADP
fbem-16443	4	40	the	the	DET
fbem-16443	4	41	society	society	NOUN
fbem-16443	4	42	.	.	PUNCT
fbem-16443	5	1	with	with	ADP
fbem-16443	5	2	the	the	DET
fbem-16443	5	3	continuous	continuous	ADJ
fbem-16443	5	4	improvement	improvement	NOUN
fbem-16443	5	5	of	of	ADP
fbem-16443	5	6	china	china	PROPN
fbem-16443	5	7	's	's	PART
fbem-16443	5	8	tax	tax	NOUN
fbem-16443	5	9	system	system	NOUN
fbem-16443	5	10	,	,	PUNCT
fbem-16443	5	11	as	as	ADP
fbem-16443	5	12	a	a	DET
fbem-16443	5	13	direct	direct	ADJ
fbem-16443	5	14	tax	tax	NOUN
fbem-16443	5	15	,	,	PUNCT
fbem-16443	5	16	the	the	DET
fbem-16443	5	17	tax	tax	NOUN
fbem-16443	5	18	administration	administration	NOUN
fbem-16443	5	19	of	of	ADP
fbem-16443	5	20	personal	personal	ADJ
fbem-16443	5	21	income	income	NOUN
fbem-16443	5	22	tax	tax	NOUN
fbem-16443	5	23	is	be	AUX
fbem-16443	5	24	getting	get	VERB
fbem-16443	5	25	more	more	ADJ
fbem-16443	5	26	and	and	CCONJ
fbem-16443	5	27	more	more	ADJ
fbem-16443	5	28	attention	attention	NOUN
fbem-16443	5	29	.	.	PUNCT
fbem-16443	6	1	china	china	PROPN
fbem-16443	6	2	introduced	introduce	VERB
fbem-16443	6	3	the	the	DET
fbem-16443	6	4	individual	individual	ADJ
fbem-16443	6	5	income	income	NOUN
fbem-16443	6	6	tax	tax	NOUN
fbem-16443	6	7	law	law	NOUN
fbem-16443	6	8	in	in	ADP
fbem-16443	6	9	2019	2019	NUM
fbem-16443	6	10	,	,	PUNCT
fbem-16443	6	11	which	which	PRON
fbem-16443	6	12	changed	change	VERB
fbem-16443	6	13	the	the	DET
fbem-16443	6	14	tax	tax	NOUN
fbem-16443	6	15	system	system	NOUN
fbem-16443	6	16	from	from	ADP
fbem-16443	6	17	the	the	DET
fbem-16443	6	18	original	original	ADJ
fbem-16443	6	19	nine	nine	NUM
fbem-16443	6	20	classified	classified	ADJ
fbem-16443	6	21	tax	tax	NOUN
fbem-16443	6	22	system	system	NOUN
fbem-16443	6	23	to	to	ADP
fbem-16443	6	24	a	a	DET
fbem-16443	6	25	combined	combine	VERB
fbem-16443	6	26	comprehensive	comprehensive	ADJ
fbem-16443	6	27	and	and	CCONJ
fbem-16443	6	28	classified	classified	ADJ
fbem-16443	6	29	tax	tax	NOUN
fbem-16443	6	30	system	system	NOUN
fbem-16443	6	31	,	,	PUNCT
fbem-16443	6	32	with	with	ADP
fbem-16443	6	33	nine	nine	NUM
fbem-16443	6	34	taxable	taxable	ADJ
fbem-16443	6	35	incomes	income	NOUN
fbem-16443	6	36	,	,	PUNCT
fbem-16443	6	37	including	include	VERB
fbem-16443	6	38	wages	wage	NOUN
fbem-16443	6	39	and	and	CCONJ
fbem-16443	6	40	salaries	salary	NOUN
fbem-16443	6	41	,	,	PUNCT
fbem-16443	6	42	remuneration	remuneration	NOUN
fbem-16443	6	43	for	for	ADP
fbem-16443	6	44	labor	labor	NOUN
fbem-16443	6	45	services	service	NOUN
fbem-16443	6	46	,	,	PUNCT
fbem-16443	6	47	business	business	NOUN
fbem-16443	6	48	income	income	NOUN
fbem-16443	6	49	,	,	PUNCT
fbem-16443	6	50	interest	interest	NOUN
fbem-16443	6	51	,	,	PUNCT
fbem-16443	6	52	dividends	dividend	NOUN
fbem-16443	6	53	,	,	PUNCT
fbem-16443	6	54	etc	etc	X
fbem-16443	6	55	.	.	X
fbem-16443	6	56	,	,	PUNCT
fbem-16443	6	57	and	and	CCONJ
fbem-16443	6	58	six	six	NUM
fbem-16443	6	59	special	special	ADJ
fbem-16443	6	60	additional	additional	ADJ
fbem-16443	6	61	deductions	deduction	NOUN
fbem-16443	6	62	,	,	PUNCT
fbem-16443	6	63	such	such	ADJ
fbem-16443	6	64	as	as	ADP
fbem-16443	6	65	support	support	NOUN
fbem-16443	6	66	for	for	ADP
fbem-16443	6	67	the	the	DET
fbem-16443	6	68	elderly	elderly	ADJ
fbem-16443	6	69	,	,	PUNCT
fbem-16443	6	70	medical	medical	ADJ
fbem-16443	6	71	treatment	treatment	NOUN
fbem-16443	6	72	for	for	ADP
fbem-16443	6	73	serious	serious	ADJ
fbem-16443	6	74	illnesses	illness	NOUN
fbem-16443	6	75	,	,	PUNCT
fbem-16443	6	76	children	child	NOUN
fbem-16443	6	77	's	's	PART
fbem-16443	6	78	education	education	NOUN
fbem-16443	6	79	,	,	PUNCT
fbem-16443	6	80	continuing	continue	VERB
fbem-16443	6	81	education	education	NOUN
fbem-16443	6	82	,	,	PUNCT
fbem-16443	6	83	interest	interest	NOUN
fbem-16443	6	84	on	on	ADP
fbem-16443	6	85	housing	housing	NOUN
fbem-16443	6	86	loans	loan	NOUN
fbem-16443	6	87	,	,	PUNCT
fbem-16443	6	88	and	and	CCONJ
fbem-16443	6	89	housing	housing	NOUN
fbem-16443	6	90	rent	rent	NOUN
fbem-16443	6	91	,	,	PUNCT
fbem-16443	6	92	added	add	VERB
fbem-16443	6	93	from	from	ADP
fbem-16443	6	94	january	january	PROPN
fbem-16443	6	95	2022	2022	NUM
fbem-16443	6	96	,	,	PUNCT
fbem-16443	6	97	completing	complete	VERB
fbem-16443	6	98	a	a	DET
fbem-16443	6	99	smooth	smooth	ADJ
fbem-16443	6	100	transition	transition	NOUN
fbem-16443	6	101	from	from	ADP
fbem-16443	6	102	the	the	DET
fbem-16443	6	103	old	old	ADJ
fbem-16443	6	104	to	to	ADP
fbem-16443	6	105	the	the	DET
fbem-16443	6	106	new	new	ADJ
fbem-16443	6	107	system	system	NOUN
fbem-16443	6	108	.	.	PUNCT
fbem-16443	7	1	6	6	NUM
fbem-16443	7	2	special	special	ADJ
fbem-16443	7	3	additional	additional	ADJ
fbem-16443	7	4	deductions	deduction	NOUN
fbem-16443	7	5	in	in	ADP
fbem-16443	7	6	addition	addition	NOUN
fbem-16443	7	7	,	,	PUNCT
fbem-16443	7	8	six	six	NUM
fbem-16443	7	9	special	special	ADJ
fbem-16443	7	10	additional	additional	ADJ
fbem-16443	7	11	deductions	deduction	NOUN
fbem-16443	7	12	have	have	AUX
fbem-16443	7	13	been	be	AUX
fbem-16443	7	14	added	add	VERB
fbem-16443	7	15	to	to	ADP
fbem-16443	7	16	the	the	DET
fbem-16443	7	17	nine	nine	NUM
fbem-16443	7	18	items	item	NOUN
fbem-16443	7	19	of	of	ADP
fbem-16443	7	20	taxable	taxable	ADJ
fbem-16443	7	21	income	income	NOUN
fbem-16443	7	22	,	,	PUNCT
fbem-16443	7	23	including	include	VERB
fbem-16443	7	24	alimony	alimony	NOUN
fbem-16443	7	25	for	for	ADP
fbem-16443	7	26	the	the	DET
fbem-16443	7	27	elderly	elderly	ADJ
fbem-16443	7	28	,	,	PUNCT
fbem-16443	7	29	major	major	ADJ
fbem-16443	7	30	medical	medical	ADJ
fbem-16443	7	31	care	care	NOUN
fbem-16443	7	32	,	,	PUNCT
fbem-16443	7	33	children	child	NOUN
fbem-16443	7	34	's	's	PART
fbem-16443	7	35	education	education	NOUN
fbem-16443	7	36	,	,	PUNCT
fbem-16443	7	37	continuing	continue	VERB
fbem-16443	7	38	education	education	NOUN
fbem-16443	7	39	,	,	PUNCT
fbem-16443	7	40	housing	housing	NOUN
fbem-16443	7	41	loan	loan	NOUN
fbem-16443	7	42	interest	interest	NOUN
fbem-16443	7	43	,	,	PUNCT
fbem-16443	7	44	and	and	CCONJ
fbem-16443	7	45	housing	housing	NOUN
fbem-16443	7	46	rent	rent	NOUN
fbem-16443	7	47	.	.	PUNCT
fbem-16443	8	1	however	however	ADV
fbem-16443	8	2	,	,	PUNCT
fbem-16443	8	3	from	from	ADP
fbem-16443	8	4	the	the	DET
fbem-16443	8	5	point	point	NOUN
fbem-16443	8	6	of	of	ADP
fbem-16443	8	7	view	view	NOUN
fbem-16443	8	8	of	of	ADP
fbem-16443	8	9	the	the	DET
fbem-16443	8	10	current	current	ADJ
fbem-16443	8	11	tax	tax	NOUN
fbem-16443	8	12	administration	administration	NOUN
fbem-16443	8	13	,	,	PUNCT
fbem-16443	8	14	the	the	DET
fbem-16443	8	15	reform	reform	NOUN
fbem-16443	8	16	has	have	AUX
fbem-16443	8	17	changed	change	VERB
fbem-16443	8	18	from	from	ADP
fbem-16443	8	19	a	a	DET
fbem-16443	8	20	single	single	ADJ
fbem-16443	8	21	tax	tax	NOUN
fbem-16443	8	22	system	system	NOUN
fbem-16443	8	23	to	to	ADP
fbem-16443	8	24	a	a	DET
fbem-16443	8	25	comprehensive	comprehensive	ADJ
fbem-16443	8	26	tax	tax	NOUN
fbem-16443	8	27	system	system	NOUN
fbem-16443	8	28	,	,	PUNCT
fbem-16443	8	29	with	with	ADP
fbem-16443	8	30	the	the	DET
fbem-16443	8	31	implementation	implementation	NOUN
fbem-16443	8	32	of	of	ADP
fbem-16443	8	33	annual	annual	ADJ
fbem-16443	8	34	remittance	remittance	NOUN
fbem-16443	8	35	and	and	CCONJ
fbem-16443	8	36	the	the	DET
fbem-16443	8	37	addition	addition	NOUN
fbem-16443	8	38	of	of	ADP
fbem-16443	8	39	special	special	ADJ
fbem-16443	8	40	additional	additional	ADJ
fbem-16443	8	41	deductions	deduction	NOUN
fbem-16443	8	42	,	,	PUNCT
fbem-16443	8	43	which	which	PRON
fbem-16443	8	44	makes	make	VERB
fbem-16443	8	45	the	the	DET
fbem-16443	8	46	whole	whole	ADJ
fbem-16443	8	47	process	process	NOUN
fbem-16443	8	48	of	of	ADP
fbem-16443	8	49	collection	collection	NOUN
fbem-16443	8	50	and	and	CCONJ
fbem-16443	8	51	payment	payment	NOUN
fbem-16443	8	52	more	more	ADV
fbem-16443	8	53	complicated	complicated	ADJ
fbem-16443	8	54	than	than	ADP
fbem-16443	8	55	before	before	ADV
fbem-16443	8	56	,	,	PUNCT
fbem-16443	8	57	and	and	CCONJ
fbem-16443	8	58	the	the	DET
fbem-16443	8	59	extension	extension	NOUN
fbem-16443	8	60	of	of	ADP
fbem-16443	8	61	tax	tax	NOUN
fbem-16443	8	62	collection	collection	NOUN
fbem-16443	8	63	and	and	CCONJ
fbem-16443	8	64	administration	administration	NOUN
fbem-16443	8	65	from	from	ADP
fbem-16443	8	66	withholding	withhold	VERB
fbem-16443	8	67	agents	agent	NOUN
fbem-16443	8	68	to	to	ADP
fbem-16443	8	69	natural	natural	ADJ
fbem-16443	8	70	person	person	NOUN
fbem-16443	8	71	taxpayers	taxpayer	NOUN
fbem-16443	8	72	,	,	PUNCT
fbem-16443	8	73	so	so	SCONJ
fbem-16443	8	74	that	that	SCONJ
fbem-16443	8	75	the	the	DET
fbem-16443	8	76	tax	tax	NOUN
fbem-16443	8	77	department	department	NOUN
fbem-16443	8	78	will	will	AUX
fbem-16443	8	79	have	have	VERB
fbem-16443	8	80	to	to	PART
fbem-16443	8	81	deal	deal	VERB
fbem-16443	8	82	with	with	ADP
fbem-16443	8	83	hundreds	hundred	NOUN
fbem-16443	8	84	of	of	ADP
fbem-16443	8	85	millions	million	NOUN
fbem-16443	8	86	of	of	ADP
fbem-16443	8	87	individual	individual	ADJ
fbem-16443	8	88	income	income	NOUN
fbem-16443	8	89	taxpayers	taxpayer	NOUN
fbem-16443	8	90	.	.	PUNCT
fbem-16443	9	1	the	the	DET
fbem-16443	9	2	tax	tax	NOUN
fbem-16443	9	3	authorities	authority	NOUN
fbem-16443	9	4	have	have	VERB
fbem-16443	9	5	to	to	PART
fbem-16443	9	6	deal	deal	VERB
fbem-16443	9	7	with	with	ADP
fbem-16443	9	8	hundreds	hundred	NOUN
fbem-16443	9	9	of	of	ADP
fbem-16443	9	10	millions	million	NOUN
fbem-16443	9	11	of	of	ADP
fbem-16443	9	12	individual	individual	ADJ
fbem-16443	9	13	income	income	NOUN
fbem-16443	9	14	taxpayers	taxpayer	NOUN
fbem-16443	9	15	.	.	PUNCT
fbem-16443	10	1	problems	problem	NOUN
fbem-16443	10	2	such	such	ADJ
fbem-16443	10	3	as	as	ADP
fbem-16443	10	4	lack	lack	NOUN
fbem-16443	10	5	of	of	ADP
fbem-16443	10	6	experience	experience	NOUN
fbem-16443	10	7	in	in	ADP
fbem-16443	10	8	the	the	DET
fbem-16443	10	9	declaration	declaration	NOUN
fbem-16443	10	10	and	and	CCONJ
fbem-16443	10	11	management	management	NOUN
fbem-16443	10	12	of	of	ADP
fbem-16443	10	13	natural	natural	ADJ
fbem-16443	10	14	persons	person	NOUN
fbem-16443	10	15	,	,	PUNCT
fbem-16443	10	16	contradiction	contradiction	NOUN
fbem-16443	10	17	between	between	ADP
fbem-16443	10	18	collection	collection	NOUN
fbem-16443	10	19	and	and	CCONJ
fbem-16443	10	20	payment	payment	NOUN
fbem-16443	10	21	,	,	PUNCT
fbem-16443	10	22	low	low	ADJ
fbem-16443	10	23	tax	tax	NOUN
fbem-16443	10	24	compliance	compliance	NOUN
fbem-16443	10	25	of	of	ADP
fbem-16443	10	26	natural	natural	ADJ
fbem-16443	10	27	persons	person	NOUN
fbem-16443	10	28	,	,	PUNCT
fbem-16443	10	29	and	and	CCONJ
fbem-16443	10	30	low	low	ADJ
fbem-16443	10	31	level	level	NOUN
fbem-16443	10	32	of	of	ADP
fbem-16443	10	33	information	information	NOUN
fbem-16443	10	34	in	in	ADP
fbem-16443	10	35	tax	tax	NOUN
fbem-16443	10	36	administration	administration	NOUN
fbem-16443	10	37	have	have	AUX
fbem-16443	10	38	been	be	AUX
fbem-16443	10	39	exposed	expose	VERB
fbem-16443	10	40	.	.	PUNCT
fbem-16443	11	1	based	base	VERB
fbem-16443	11	2	on	on	ADP
fbem-16443	11	3	the	the	DET
fbem-16443	11	4	tax	tax	NOUN
fbem-16443	11	5	administration	administration	NOUN
fbem-16443	11	6	practice	practice	NOUN
fbem-16443	11	7	of	of	ADP
fbem-16443	11	8	the	the	DET
fbem-16443	11	9	tax	tax	NOUN
fbem-16443	11	10	department	department	NOUN
fbem-16443	11	11	in	in	ADP
fbem-16443	11	12	city	city	PROPN
fbem-16443	11	13	a	a	PRON
fbem-16443	11	14	of	of	ADP
fbem-16443	11	15	sichuan	sichuan	PROPN
fbem-16443	11	16	province	province	PROPN
fbem-16443	11	17	,	,	PUNCT
fbem-16443	11	18	this	this	DET
fbem-16443	11	19	paper	paper	NOUN
fbem-16443	11	20	tries	try	VERB
fbem-16443	11	21	to	to	PART
fbem-16443	11	22	put	put	VERB
fbem-16443	11	23	forward	forward	ADP
fbem-16443	11	24	four	four	NUM
fbem-16443	11	25	countermeasure	countermeasure	NOUN
fbem-16443	11	26	suggestions	suggestion	NOUN
fbem-16443	11	27	,	,	PUNCT
fbem-16443	11	28	including	include	VERB
fbem-16443	11	29	strengthening	strengthen	VERB
fbem-16443	11	30	legal	legal	ADJ
fbem-16443	11	31	protection	protection	NOUN
fbem-16443	11	32	,	,	PUNCT
fbem-16443	11	33	enhancing	enhance	VERB
fbem-16443	11	34	tax	tax	NOUN
fbem-16443	11	35	compliance	compliance	NOUN
fbem-16443	11	36	,	,	PUNCT
fbem-16443	11	37	reinforcing	reinforce	VERB
fbem-16443	11	38	data	datum	NOUN
fbem-16443	11	39	sharing	sharing	NOUN
fbem-16443	11	40	,	,	PUNCT
fbem-16443	11	41	and	and	CCONJ
fbem-16443	11	42	reinforcing	reinforce	VERB
fbem-16443	11	43	human	human	ADJ
fbem-16443	11	44	resources	resource	NOUN
fbem-16443	11	45	support	support	NOUN
fbem-16443	11	46	,	,	PUNCT
fbem-16443	11	47	in	in	ADP
fbem-16443	11	48	light	light	NOUN
fbem-16443	11	49	of	of	ADP
fbem-16443	11	50	the	the	DET
fbem-16443	11	51	actual	actual	ADJ
fbem-16443	11	52	situation	situation	NOUN
fbem-16443	11	53	after	after	ADP
fbem-16443	11	54	the	the	DET
fbem-16443	11	55	reform	reform	NOUN
fbem-16443	11	56	of	of	ADP
fbem-16443	11	57	individual	individual	ADJ
fbem-16443	11	58	income	income	NOUN
fbem-16443	11	59	tax	tax	NOUN
fbem-16443	11	60	in	in	ADP
fbem-16443	11	61	city	city	NOUN
fbem-16443	11	62	a.	a.	NOUN
fbem-16443	11	63	2	2	NUM
fbem-16443	11	64	.	.	PUNCT
fbem-16443	11	65	new	new	ADJ
fbem-16443	11	66	features	feature	NOUN
fbem-16443	11	67	and	and	CCONJ
fbem-16443	11	68	challenges	challenge	NOUN
fbem-16443	11	69	facing	face	VERB
fbem-16443	11	70	the	the	DET
fbem-16443	11	71	administration	administration	NOUN
fbem-16443	11	72	of	of	ADP
fbem-16443	11	73	personal	personal	ADJ
fbem-16443	11	74	taxes	taxis	NOUN
fbem-16443	11	75	2.1	2.1	NUM
fbem-16443	11	76	.	.	PUNCT
fbem-16443	12	1	the	the	DET
fbem-16443	12	2	collection	collection	NOUN
fbem-16443	12	3	is	be	AUX
fbem-16443	12	4	broad	broad	ADJ
fbem-16443	12	5	and	and	CCONJ
fbem-16443	12	6	socially	socially	ADV
fbem-16443	12	7	responsible	responsible	ADJ
fbem-16443	12	8	.	.	PUNCT
fbem-16443	13	1	after	after	SCONJ
fbem-16443	13	2	the	the	DET
fbem-16443	13	3	changes	change	NOUN
fbem-16443	13	4	in	in	ADP
fbem-16443	13	5	the	the	DET
fbem-16443	13	6	levy	levy	NOUN
fbem-16443	13	7	and	and	CCONJ
fbem-16443	13	8	management	management	NOUN
fbem-16443	13	9	reform	reform	NOUN
fbem-16443	13	10	,	,	PUNCT
fbem-16443	13	11	withholding	withholding	NOUN
fbem-16443	13	12	units	unit	NOUN
fbem-16443	13	13	and	and	CCONJ
fbem-16443	13	14	natural	natural	ADJ
fbem-16443	13	15	persons	person	NOUN
fbem-16443	13	16	are	be	AUX
fbem-16443	13	17	the	the	DET
fbem-16443	13	18	objects	object	NOUN
fbem-16443	13	19	of	of	ADP
fbem-16443	13	20	levy	levy	NOUN
fbem-16443	13	21	and	and	CCONJ
fbem-16443	13	22	management	management	NOUN
fbem-16443	13	23	,	,	PUNCT
fbem-16443	13	24	which	which	PRON
fbem-16443	13	25	are	be	AUX
fbem-16443	13	26	closely	closely	ADV
fbem-16443	13	27	related	relate	VERB
fbem-16443	13	28	to	to	ADP
fbem-16443	13	29	the	the	DET
fbem-16443	13	30	personal	personal	ADJ
fbem-16443	13	31	income	income	NOUN
fbem-16443	13	32	tax	tax	NOUN
fbem-16443	13	33	,	,	PUNCT
fbem-16443	13	34	and	and	CCONJ
fbem-16443	13	35	taxpayers	taxpayer	NOUN
fbem-16443	13	36	can	can	AUX
fbem-16443	13	37	directly	directly	ADV
fbem-16443	13	38	obtain	obtain	VERB
fbem-16443	13	39	their	their	PRON
fbem-16443	13	40	personal	personal	ADJ
fbem-16443	13	41	income	income	NOUN
fbem-16443	13	42	tax	tax	NOUN
fbem-16443	13	43	information	information	NOUN
fbem-16443	13	44	through	through	ADP
fbem-16443	13	45	the	the	DET
fbem-16443	13	46	personal	personal	ADJ
fbem-16443	13	47	income	income	NOUN
fbem-16443	13	48	tax	tax	NOUN
fbem-16443	13	49	app	app	NOUN
fbem-16443	13	50	and	and	CCONJ
fbem-16443	13	51	other	other	ADJ
fbem-16443	13	52	channels	channel	NOUN
fbem-16443	13	53	.	.	PUNCT
fbem-16443	14	1	for	for	ADP
fbem-16443	14	2	example	example	NOUN
fbem-16443	14	3	,	,	PUNCT
fbem-16443	14	4	they	they	PRON
fbem-16443	14	5	can	can	AUX
fbem-16443	14	6	inquire	inquire	VERB
fbem-16443	14	7	about	about	ADP
fbem-16443	14	8	their	their	PRON
fbem-16443	14	9	own	own	ADJ
fbem-16443	14	10	incomes	income	NOUN
fbem-16443	14	11	,	,	PUNCT
fbem-16443	14	12	the	the	DET
fbem-16443	14	13	taxes	taxis	NOUN
fbem-16443	14	14	they	they	PRON
fbem-16443	14	15	paid	pay	VERB
fbem-16443	14	16	,	,	PUNCT
fbem-16443	14	17	and	and	CCONJ
fbem-16443	14	18	check	check	VERB
fbem-16443	14	19	whether	whether	SCONJ
fbem-16443	14	20	they	they	PRON
fbem-16443	14	21	have	have	AUX
fbem-16443	14	22	been	be	AUX
fbem-16443	14	23	fraudulently	fraudulently	ADV
fbem-16443	14	24	used	use	VERB
fbem-16443	14	25	by	by	ADP
fbem-16443	14	26	other	other	ADJ
fbem-16443	14	27	companies	company	NOUN
fbem-16443	14	28	or	or	CCONJ
fbem-16443	14	29	individuals	individual	NOUN
fbem-16443	14	30	to	to	PART
fbem-16443	14	31	use	use	VERB
fbem-16443	14	32	their	their	PRON
fbem-16443	14	33	identities	identity	NOUN
fbem-16443	14	34	,	,	PUNCT
fbem-16443	14	35	which	which	PRON
fbem-16443	14	36	has	have	AUX
fbem-16443	14	37	greatly	greatly	ADV
fbem-16443	14	38	increased	increase	VERB
fbem-16443	14	39	the	the	DET
fbem-16443	14	40	social	social	ADJ
fbem-16443	14	41	attention	attention	NOUN
fbem-16443	14	42	and	and	CCONJ
fbem-16443	14	43	sensitivity	sensitivity	NOUN
fbem-16443	14	44	of	of	ADP
fbem-16443	14	45	the	the	DET
fbem-16443	14	46	personal	personal	ADJ
fbem-16443	14	47	income	income	NOUN
fbem-16443	14	48	tax	tax	NOUN
fbem-16443	14	49	.	.	PUNCT
fbem-16443	15	1	under	under	ADP
fbem-16443	15	2	the	the	DET
fbem-16443	15	3	background	background	NOUN
fbem-16443	15	4	of	of	ADP
fbem-16443	15	5	the	the	DET
fbem-16443	15	6	big	big	ADJ
fbem-16443	15	7	data	data	PROPN
fbem-16443	15	8	era	era	NOUN
fbem-16443	15	9	,	,	PUNCT
fbem-16443	15	10	the	the	DET
fbem-16443	15	11	economic	economic	ADJ
fbem-16443	15	12	form	form	NOUN
fbem-16443	15	13	is	be	AUX
fbem-16443	15	14	also	also	ADV
fbem-16443	15	15	gradually	gradually	ADV
fbem-16443	15	16	digitalized	digitalize	VERB
fbem-16443	15	17	and	and	CCONJ
fbem-16443	15	18	convenient	convenient	ADJ
fbem-16443	15	19	,	,	PUNCT
fbem-16443	15	20	and	and	CCONJ
fbem-16443	15	21	there	there	PRON
fbem-16443	15	22	are	be	VERB
fbem-16443	15	23	more	more	ADV
fbem-16443	15	24	and	and	CCONJ
fbem-16443	15	25	more	more	ADJ
fbem-16443	15	26	b2b	b2b	NOUN
fbem-16443	15	27	,	,	PUNCT
fbem-16443	15	28	b2c	b2c	ADJ
fbem-16443	15	29	,	,	PUNCT
fbem-16443	15	30	and	and	CCONJ
fbem-16443	15	31	even	even	ADV
fbem-16443	15	32	c2c	c2c	NOUN
fbem-16443	15	33	transaction	transaction	NOUN
fbem-16443	15	34	forms	form	NOUN
fbem-16443	15	35	.	.	PUNCT
fbem-16443	16	1	the	the	DET
fbem-16443	16	2	income	income	NOUN
fbem-16443	16	3	channels	channel	NOUN
fbem-16443	16	4	of	of	ADP
fbem-16443	16	5	natural	natural	ADJ
fbem-16443	16	6	persons	person	NOUN
fbem-16443	16	7	are	be	AUX
fbem-16443	16	8	also	also	ADV
fbem-16443	16	9	increasing	increase	VERB
fbem-16443	16	10	,	,	PUNCT
fbem-16443	16	11	which	which	PRON
fbem-16443	16	12	makes	make	VERB
fbem-16443	16	13	the	the	DET
fbem-16443	16	14	number	number	NOUN
fbem-16443	16	15	of	of	ADP
fbem-16443	16	16	natural	natural	ADJ
fbem-16443	16	17	person	person	NOUN
fbem-16443	16	18	taxpayers	taxpayer	NOUN
fbem-16443	16	19	explode	explode	VERB
fbem-16443	16	20	.	.	PUNCT
fbem-16443	17	1	the	the	DET
fbem-16443	17	2	situation	situation	NOUN
fbem-16443	17	3	of	of	ADP
fbem-16443	17	4	the	the	DET
fbem-16443	17	5	natural	natural	ADJ
fbem-16443	17	6	person	person	NOUN
fbem-16443	17	7	group	group	NOUN
fbem-16443	17	8	is	be	AUX
fbem-16443	17	9	very	very	ADV
fbem-16443	17	10	different	different	ADJ
fbem-16443	17	11	,	,	PUNCT
fbem-16443	17	12	with	with	ADP
fbem-16443	17	13	different	different	ADJ
fbem-16443	17	14	levels	level	NOUN
fbem-16443	17	15	of	of	ADP
fbem-16443	17	16	culture	culture	NOUN
fbem-16443	17	17	and	and	CCONJ
fbem-16443	17	18	education	education	NOUN
fbem-16443	17	19	.	.	PUNCT
fbem-16443	18	1	at	at	ADP
fbem-16443	18	2	the	the	DET
fbem-16443	18	3	same	same	ADJ
fbem-16443	18	4	time	time	NOUN
fbem-16443	18	5	,	,	PUNCT
fbem-16443	18	6	the	the	DET
fbem-16443	18	7	tax	tax	NOUN
fbem-16443	18	8	department	department	NOUN
fbem-16443	18	9	lacks	lack	VERB
fbem-16443	18	10	experience	experience	NOUN
fbem-16443	18	11	in	in	ADP
fbem-16443	18	12	managing	manage	VERB
fbem-16443	18	13	a	a	DET
fbem-16443	18	14	large	large	ADJ
fbem-16443	18	15	number	number	NOUN
fbem-16443	18	16	of	of	ADP
fbem-16443	18	17	taxpayers	taxpayer	NOUN
fbem-16443	18	18	,	,	PUNCT
fbem-16443	18	19	and	and	CCONJ
fbem-16443	18	20	it	it	PRON
fbem-16443	18	21	is	be	AUX
fbem-16443	18	22	difficult	difficult	ADJ
fbem-16443	18	23	to	to	PART
fbem-16443	18	24	communicate	communicate	VERB
fbem-16443	18	25	with	with	ADP
fbem-16443	18	26	and	and	CCONJ
fbem-16443	18	27	contact	contact	VERB
fbem-16443	18	28	them	they	PRON
fbem-16443	18	29	,	,	PUNCT
fbem-16443	18	30	which	which	PRON
fbem-16443	18	31	may	may	AUX
fbem-16443	18	32	easily	easily	ADV
fbem-16443	18	33	lead	lead	VERB
fbem-16443	18	34	to	to	ADP
fbem-16443	18	35	public	public	ADJ
fbem-16443	18	36	opinion	opinion	NOUN
fbem-16443	18	37	if	if	SCONJ
fbem-16443	18	38	not	not	PART
fbem-16443	18	39	paid	pay	VERB
fbem-16443	18	40	attention	attention	NOUN
fbem-16443	18	41	to	to	ADP
fbem-16443	18	42	.	.	PUNCT
fbem-16443	19	1	58	58	NUM
fbem-16443	19	2	2.2	2.2	NUM
fbem-16443	19	3	.	.	PUNCT
fbem-16443	20	1	asymmetry	asymmetry	NOUN
fbem-16443	20	2	of	of	ADP
fbem-16443	20	3	tax	tax	NOUN
fbem-16443	20	4	-	-	PUNCT
fbem-16443	20	5	related	relate	VERB
fbem-16443	20	6	information	information	NOUN
fbem-16443	20	7	and	and	CCONJ
fbem-16443	20	8	complexity	complexity	NOUN
fbem-16443	20	9	of	of	ADP
fbem-16443	20	10	sources	source	NOUN
fbem-16443	20	11	individual	individual	ADJ
fbem-16443	20	12	income	income	NOUN
fbem-16443	20	13	tax	tax	NOUN
fbem-16443	20	14	collection	collection	NOUN
fbem-16443	20	15	system	system	NOUN
fbem-16443	20	16	is	be	AUX
fbem-16443	20	17	huge;it	huge;it	NOUN
fbem-16443	20	18	involves	involve	VERB
fbem-16443	20	19	various	various	ADJ
fbem-16443	20	20	industries	industry	NOUN
fbem-16443	20	21	,	,	PUNCT
fbem-16443	20	22	horizontally	horizontally	ADV
fbem-16443	20	23	involves	involve	VERB
fbem-16443	20	24	provinces	province	NOUN
fbem-16443	20	25	,	,	PUNCT
fbem-16443	20	26	cities	city	NOUN
fbem-16443	20	27	,	,	PUNCT
fbem-16443	20	28	counties	county	NOUN
fbem-16443	20	29	and	and	CCONJ
fbem-16443	20	30	townships	township	NOUN
fbem-16443	20	31	of	of	ADP
fbem-16443	20	32	all	all	DET
fbem-16443	20	33	kinds	kind	NOUN
fbem-16443	20	34	of	of	ADP
fbem-16443	20	35	natural	natural	ADJ
fbem-16443	20	36	persons	person	NOUN
fbem-16443	20	37	,	,	PUNCT
fbem-16443	20	38	involving	involve	VERB
fbem-16443	20	39	a	a	DET
fbem-16443	20	40	large	large	ADJ
fbem-16443	20	41	number	number	NOUN
fbem-16443	20	42	of	of	ADP
fbem-16443	20	43	people	people	NOUN
fbem-16443	20	44	.	.	PUNCT
fbem-16443	21	1	at	at	ADP
fbem-16443	21	2	present	present	ADJ
fbem-16443	21	3	,	,	PUNCT
fbem-16443	21	4	most	most	ADJ
fbem-16443	21	5	of	of	ADP
fbem-16443	21	6	the	the	DET
fbem-16443	21	7	personal	personal	ADJ
fbem-16443	21	8	income	income	NOUN
fbem-16443	21	9	tax	tax	NOUN
fbem-16443	21	10	information	information	NOUN
fbem-16443	21	11	in	in	ADP
fbem-16443	21	12	the	the	DET
fbem-16443	21	13	tax	tax	NOUN
fbem-16443	21	14	system	system	NOUN
fbem-16443	21	15	can	can	AUX
fbem-16443	21	16	only	only	ADV
fbem-16443	21	17	be	be	AUX
fbem-16443	21	18	obtained	obtain	VERB
fbem-16443	21	19	by	by	ADP
fbem-16443	21	20	withholding	withholding	NOUN
fbem-16443	21	21	agents	agent	NOUN
fbem-16443	21	22	and	and	CCONJ
fbem-16443	21	23	taxpayers	taxpayer	NOUN
fbem-16443	21	24	'	'	PART
fbem-16443	21	25	selfdeclaration	selfdeclaration	NOUN
fbem-16443	21	26	,	,	PUNCT
fbem-16443	21	27	such	such	ADJ
fbem-16443	21	28	as	as	ADP
fbem-16443	21	29	tax	tax	NOUN
fbem-16443	21	30	registration	registration	NOUN
fbem-16443	21	31	and	and	CCONJ
fbem-16443	21	32	tax	tax	NOUN
fbem-16443	21	33	declaration	declaration	NOUN
fbem-16443	21	34	.	.	PUNCT
fbem-16443	22	1	however	however	ADV
fbem-16443	22	2	,	,	PUNCT
fbem-16443	22	3	the	the	DET
fbem-16443	22	4	authenticity	authenticity	NOUN
fbem-16443	22	5	of	of	ADP
fbem-16443	22	6	the	the	DET
fbem-16443	22	7	information	information	NOUN
fbem-16443	22	8	,	,	PUNCT
fbem-16443	22	9	such	such	ADJ
fbem-16443	22	10	as	as	ADP
fbem-16443	22	11	cell	cell	NOUN
fbem-16443	22	12	phone	phone	NOUN
fbem-16443	22	13	number	number	NOUN
fbem-16443	22	14	,	,	PUNCT
fbem-16443	22	15	account	account	NOUN
fbem-16443	22	16	opening	opening	NOUN
fbem-16443	22	17	bank	bank	NOUN
fbem-16443	22	18	,	,	PUNCT
fbem-16443	22	19	bank	bank	NOUN
fbem-16443	22	20	card	card	NOUN
fbem-16443	22	21	number	number	NOUN
fbem-16443	22	22	,	,	PUNCT
fbem-16443	22	23	etc	etc	X
fbem-16443	22	24	.	.	X
fbem-16443	22	25	can	can	AUX
fbem-16443	22	26	not	not	PART
fbem-16443	22	27	be	be	AUX
fbem-16443	22	28	confirmed	confirm	VERB
fbem-16443	22	29	.	.	PUNCT
fbem-16443	23	1	due	due	ADP
fbem-16443	23	2	to	to	ADP
fbem-16443	23	3	the	the	DET
fbem-16443	23	4	source	source	NOUN
fbem-16443	23	5	status	status	NOUN
fbem-16443	23	6	of	of	ADP
fbem-16443	23	7	taxpayers	taxpayer	NOUN
fbem-16443	23	8	,	,	PUNCT
fbem-16443	23	9	the	the	DET
fbem-16443	23	10	tax	tax	NOUN
fbem-16443	23	11	authorities	authority	NOUN
fbem-16443	23	12	want	want	VERB
fbem-16443	23	13	to	to	PART
fbem-16443	23	14	verify	verify	VERB
fbem-16443	23	15	the	the	DET
fbem-16443	23	16	authenticity	authenticity	NOUN
fbem-16443	23	17	of	of	ADP
fbem-16443	23	18	taxpayers	taxpayer	NOUN
fbem-16443	23	19	,	,	PUNCT
fbem-16443	23	20	but	but	CCONJ
fbem-16443	23	21	they	they	PRON
fbem-16443	23	22	have	have	VERB
fbem-16443	23	23	certain	certain	ADJ
fbem-16443	23	24	difficulties	difficulty	NOUN
fbem-16443	23	25	.	.	PUNCT
fbem-16443	24	1	so	so	ADV
fbem-16443	24	2	the	the	DET
fbem-16443	24	3	tax	tax	NOUN
fbem-16443	24	4	source	source	NOUN
fbem-16443	24	5	information	information	NOUN
fbem-16443	24	6	to	to	PART
fbem-16443	24	7	obtain	obtain	VERB
fbem-16443	24	8	a	a	DET
fbem-16443	24	9	single	single	ADJ
fbem-16443	24	10	channel	channel	NOUN
fbem-16443	24	11	,	,	PUNCT
fbem-16443	24	12	authenticity	authenticity	NOUN
fbem-16443	24	13	is	be	AUX
fbem-16443	24	14	difficult	difficult	ADJ
fbem-16443	24	15	to	to	PART
fbem-16443	24	16	ensure	ensure	VERB
fbem-16443	24	17	,	,	PUNCT
fbem-16443	24	18	tax	tax	NOUN
fbem-16443	24	19	-	-	PUNCT
fbem-16443	24	20	related	relate	VERB
fbem-16443	24	21	information	information	NOUN
fbem-16443	24	22	asymmetry	asymmetry	NOUN
fbem-16443	24	23	,	,	PUNCT
fbem-16443	24	24	not	not	PART
fbem-16443	24	25	only	only	ADV
fbem-16443	24	26	increase	increase	VERB
fbem-16443	24	27	the	the	DET
fbem-16443	24	28	difficulty	difficulty	NOUN
fbem-16443	24	29	of	of	ADP
fbem-16443	24	30	tax	tax	NOUN
fbem-16443	24	31	collection	collection	NOUN
fbem-16443	24	32	and	and	CCONJ
fbem-16443	24	33	management	management	NOUN
fbem-16443	24	34	,	,	PUNCT
fbem-16443	24	35	but	but	CCONJ
fbem-16443	24	36	also	also	ADV
fbem-16443	24	37	increases	increase	VERB
fbem-16443	24	38	the	the	DET
fbem-16443	24	39	risk	risk	NOUN
fbem-16443	24	40	of	of	ADP
fbem-16443	24	41	tax	tax	NOUN
fbem-16443	24	42	evasion	evasion	NOUN
fbem-16443	24	43	and	and	CCONJ
fbem-16443	24	44	tax	tax	NOUN
fbem-16443	24	45	evasion	evasion	NOUN
fbem-16443	24	46	of	of	ADP
fbem-16443	24	47	taxpayers	taxpayer	NOUN
fbem-16443	24	48	.	.	PUNCT
fbem-16443	25	1	2.3	2.3	NUM
fbem-16443	25	2	.	.	PUNCT
fbem-16443	26	1	ambiguous	ambiguous	ADJ
fbem-16443	26	2	taxpayer	taxpayer	NOUN
fbem-16443	26	3	awareness	awareness	NOUN
fbem-16443	26	4	and	and	CCONJ
fbem-16443	26	5	low	low	ADJ
fbem-16443	26	6	tax	tax	NOUN
fbem-16443	26	7	compliance	compliance	NOUN
fbem-16443	26	8	before	before	ADP
fbem-16443	26	9	the	the	DET
fbem-16443	26	10	individual	individual	ADJ
fbem-16443	26	11	tax	tax	NOUN
fbem-16443	26	12	reform	reform	NOUN
fbem-16443	26	13	,	,	PUNCT
fbem-16443	26	14	withholding	withholding	NOUN
fbem-16443	26	15	and	and	CCONJ
fbem-16443	26	16	payment	payment	NOUN
fbem-16443	26	17	declarations	declaration	NOUN
fbem-16443	26	18	were	be	AUX
fbem-16443	26	19	mainly	mainly	ADV
fbem-16443	26	20	made	make	VERB
fbem-16443	26	21	by	by	ADP
fbem-16443	26	22	withholding	withholding	NOUN
fbem-16443	26	23	agents	agent	NOUN
fbem-16443	26	24	,	,	PUNCT
fbem-16443	26	25	while	while	SCONJ
fbem-16443	26	26	under	under	ADP
fbem-16443	26	27	the	the	DET
fbem-16443	26	28	new	new	ADJ
fbem-16443	26	29	tax	tax	NOUN
fbem-16443	26	30	system	system	NOUN
fbem-16443	26	31	,	,	PUNCT
fbem-16443	26	32	in	in	ADP
fbem-16443	26	33	addition	addition	NOUN
fbem-16443	26	34	to	to	ADP
fbem-16443	26	35	withholding	withhold	VERB
fbem-16443	26	36	by	by	ADP
fbem-16443	26	37	withholding	withhold	VERB
fbem-16443	26	38	agents	agent	NOUN
fbem-16443	26	39	on	on	ADP
fbem-16443	26	40	behalf	behalf	NOUN
fbem-16443	26	41	of	of	ADP
fbem-16443	26	42	taxpayers	taxpayer	NOUN
fbem-16443	26	43	,	,	PUNCT
fbem-16443	26	44	natural	natural	ADJ
fbem-16443	26	45	persons	person	NOUN
fbem-16443	26	46	are	be	AUX
fbem-16443	26	47	required	require	VERB
fbem-16443	26	48	to	to	PART
fbem-16443	26	49	make	make	VERB
fbem-16443	26	50	declarations	declaration	NOUN
fbem-16443	26	51	on	on	ADP
fbem-16443	26	52	their	their	PRON
fbem-16443	26	53	own	own	ADJ
fbem-16443	26	54	on	on	ADP
fbem-16443	26	55	a	a	DET
fbem-16443	26	56	monthly	monthly	ADJ
fbem-16443	26	57	or	or	CCONJ
fbem-16443	26	58	per	per	ADP
fbem-16443	26	59	-	-	PUNCT
fbem-16443	26	60	occasion	occasion	NOUN
fbem-16443	26	61	basis	basis	NOUN
fbem-16443	26	62	.	.	PUNCT
fbem-16443	27	1	taxpayers	taxpayer	NOUN
fbem-16443	27	2	are	be	AUX
fbem-16443	27	3	required	require	VERB
fbem-16443	27	4	to	to	PART
fbem-16443	27	5	fill	fill	VERB
fbem-16443	27	6	in	in	ADP
fbem-16443	27	7	the	the	DET
fbem-16443	27	8	eligible	eligible	ADJ
fbem-16443	27	9	special	special	ADJ
fbem-16443	27	10	additional	additional	ADJ
fbem-16443	27	11	deductions	deduction	NOUN
fbem-16443	27	12	on	on	ADP
fbem-16443	27	13	their	their	PRON
fbem-16443	27	14	own	own	ADJ
fbem-16443	27	15	,	,	PUNCT
fbem-16443	27	16	and	and	CCONJ
fbem-16443	27	17	the	the	DET
fbem-16443	27	18	withholding	withholding	NOUN
fbem-16443	27	19	agents	agent	NOUN
fbem-16443	27	20	are	be	AUX
fbem-16443	27	21	required	require	VERB
fbem-16443	27	22	to	to	PART
fbem-16443	27	23	update	update	VERB
fbem-16443	27	24	the	the	DET
fbem-16443	27	25	tax	tax	NOUN
fbem-16443	27	26	-	-	PUNCT
fbem-16443	27	27	related	relate	VERB
fbem-16443	27	28	information	information	NOUN
fbem-16443	27	29	of	of	ADP
fbem-16443	27	30	the	the	DET
fbem-16443	27	31	taxpayers	taxpayer	NOUN
fbem-16443	27	32	at	at	ADP
fbem-16443	27	33	any	any	DET
fbem-16443	27	34	time	time	NOUN
fbem-16443	27	35	,	,	PUNCT
fbem-16443	27	36	and	and	CCONJ
fbem-16443	27	37	they	they	PRON
fbem-16443	27	38	are	be	AUX
fbem-16443	27	39	required	require	VERB
fbem-16443	27	40	to	to	PART
fbem-16443	27	41	make	make	VERB
fbem-16443	27	42	the	the	DET
fbem-16443	27	43	consolidated	consolidated	ADJ
fbem-16443	27	44	income	income	NOUN
fbem-16443	27	45	remittance	remittance	NOUN
fbem-16443	27	46	from	from	ADP
fbem-16443	27	47	march	march	PROPN
fbem-16443	27	48	1	1	NUM
fbem-16443	27	49	to	to	ADP
fbem-16443	27	50	june	june	PROPN
fbem-16443	27	51	31	31	NUM
fbem-16443	27	52	every	every	DET
fbem-16443	27	53	year	year	NOUN
fbem-16443	27	54	.	.	PUNCT
fbem-16443	28	1	the	the	DET
fbem-16443	28	2	whole	whole	ADJ
fbem-16443	28	3	tax	tax	NOUN
fbem-16443	28	4	system	system	NOUN
fbem-16443	28	5	has	have	AUX
fbem-16443	28	6	produced	produce	VERB
fbem-16443	28	7	great	great	ADJ
fbem-16443	28	8	change	change	NOUN
fbem-16443	28	9	,	,	PUNCT
fbem-16443	28	10	and	and	CCONJ
fbem-16443	28	11	also	also	ADV
fbem-16443	28	12	put	put	VERB
fbem-16443	28	13	forward	forward	ADV
fbem-16443	28	14	higher	high	ADJ
fbem-16443	28	15	requirements	requirement	NOUN
fbem-16443	28	16	for	for	ADP
fbem-16443	28	17	taxpayers	taxpayer	NOUN
fbem-16443	28	18	'	'	PART
fbem-16443	28	19	tax	tax	NOUN
fbem-16443	28	20	compliance	compliance	NOUN
fbem-16443	28	21	.	.	PUNCT
fbem-16443	29	1	most	most	ADJ
fbem-16443	29	2	of	of	ADP
fbem-16443	29	3	the	the	DET
fbem-16443	29	4	taxpayers	taxpayer	NOUN
fbem-16443	29	5	do	do	AUX
fbem-16443	29	6	not	not	PART
fbem-16443	29	7	have	have	VERB
fbem-16443	29	8	a	a	DET
fbem-16443	29	9	high	high	ADJ
fbem-16443	29	10	degree	degree	NOUN
fbem-16443	29	11	of	of	ADP
fbem-16443	29	12	compliance	compliance	NOUN
fbem-16443	29	13	in	in	ADP
fbem-16443	29	14	declaring	declare	VERB
fbem-16443	29	15	tax	tax	NOUN
fbem-16443	29	16	consciously	consciously	ADV
fbem-16443	29	17	due	due	ADP
fbem-16443	29	18	to	to	ADP
fbem-16443	29	19	a	a	DET
fbem-16443	29	20	lack	lack	NOUN
fbem-16443	29	21	of	of	ADP
fbem-16443	29	22	relevant	relevant	ADJ
fbem-16443	29	23	tax	tax	NOUN
fbem-16443	29	24	knowledge	knowledge	NOUN
fbem-16443	29	25	,	,	PUNCT
fbem-16443	29	26	do	do	AUX
fbem-16443	29	27	not	not	PART
fbem-16443	29	28	understand	understand	VERB
fbem-16443	29	29	the	the	DET
fbem-16443	29	30	risks	risk	NOUN
fbem-16443	29	31	and	and	CCONJ
fbem-16443	29	32	penalties	penalty	NOUN
fbem-16443	29	33	of	of	ADP
fbem-16443	29	34	tax	tax	NOUN
fbem-16443	29	35	evasion	evasion	NOUN
fbem-16443	29	36	and	and	CCONJ
fbem-16443	29	37	avoidance	avoidance	NOUN
fbem-16443	29	38	,	,	PUNCT
fbem-16443	29	39	and	and	CCONJ
fbem-16443	29	40	have	have	VERB
fbem-16443	29	41	a	a	DET
fbem-16443	29	42	strong	strong	ADJ
fbem-16443	29	43	resistance	resistance	NOUN
fbem-16443	29	44	to	to	ADP
fbem-16443	29	45	self	self	NOUN
fbem-16443	29	46	-	-	PUNCT
fbem-16443	29	47	declaration	declaration	NOUN
fbem-16443	29	48	,	,	PUNCT
fbem-16443	29	49	which	which	PRON
fbem-16443	29	50	leads	lead	VERB
fbem-16443	29	51	to	to	ADP
fbem-16443	29	52	the	the	DET
fbem-16443	29	53	loss	loss	NOUN
fbem-16443	29	54	of	of	ADP
fbem-16443	29	55	tax	tax	NOUN
fbem-16443	29	56	sources	source	NOUN
fbem-16443	29	57	,	,	PUNCT
fbem-16443	29	58	which	which	PRON
fbem-16443	29	59	is	be	AUX
fbem-16443	29	60	also	also	ADV
fbem-16443	29	61	a	a	DET
fbem-16443	29	62	new	new	ADJ
fbem-16443	29	63	challenge	challenge	NOUN
fbem-16443	29	64	for	for	SCONJ
fbem-16443	29	65	the	the	DET
fbem-16443	29	66	tax	tax	NOUN
fbem-16443	29	67	authorities	authority	NOUN
fbem-16443	29	68	to	to	PART
fbem-16443	29	69	strengthen	strengthen	VERB
fbem-16443	29	70	the	the	DET
fbem-16443	29	71	levy	levy	NOUN
fbem-16443	29	72	and	and	CCONJ
fbem-16443	29	73	control	control	NOUN
fbem-16443	29	74	and	and	CCONJ
fbem-16443	29	75	to	to	PART
fbem-16443	29	76	improve	improve	VERB
fbem-16443	29	77	the	the	DET
fbem-16443	29	78	tax	tax	NOUN
fbem-16443	29	79	compliance	compliance	NOUN
fbem-16443	29	80	degree	degree	NOUN
fbem-16443	29	81	of	of	ADP
fbem-16443	29	82	the	the	DET
fbem-16443	29	83	taxpayers	taxpayer	NOUN
fbem-16443	29	84	.	.	PUNCT
fbem-16443	30	1	3	3	X
fbem-16443	30	2	.	.	X
fbem-16443	30	3	issues	issue	NOUN
fbem-16443	30	4	highlighted	highlight	VERB
fbem-16443	30	5	3.1	3.1	NUM
fbem-16443	30	6	.	.	PUNCT
fbem-16443	31	1	poor	poor	ADJ
fbem-16443	31	2	quality	quality	NOUN
fbem-16443	31	3	of	of	ADP
fbem-16443	31	4	individual	individual	ADJ
fbem-16443	31	5	tax	tax	NOUN
fbem-16443	31	6	returns	return	NOUN
fbem-16443	31	7	the	the	DET
fbem-16443	31	8	dilemma	dilemma	NOUN
fbem-16443	31	9	of	of	ADP
fbem-16443	31	10	returning	return	VERB
fbem-16443	31	11	rights	right	NOUN
fbem-16443	31	12	and	and	CCONJ
fbem-16443	31	13	responsibilities	responsibility	NOUN
fbem-16443	31	14	to	to	ADP
fbem-16443	31	15	taxpayers	taxpayer	NOUN
fbem-16443	31	16	.	.	PUNCT
fbem-16443	32	1	the	the	DET
fbem-16443	32	2	current	current	ADJ
fbem-16443	32	3	mode	mode	NOUN
fbem-16443	32	4	of	of	ADP
fbem-16443	32	5	collection	collection	NOUN
fbem-16443	32	6	and	and	CCONJ
fbem-16443	32	7	management	management	NOUN
fbem-16443	32	8	has	have	AUX
fbem-16443	32	9	changed	change	VERB
fbem-16443	32	10	from	from	ADP
fbem-16443	32	11	monitoring	monitor	VERB
fbem-16443	32	12	the	the	DET
fbem-16443	32	13	whole	whole	ADJ
fbem-16443	32	14	process	process	NOUN
fbem-16443	32	15	to	to	ADP
fbem-16443	32	16	supervising	supervise	VERB
fbem-16443	32	17	the	the	DET
fbem-16443	32	18	whole	whole	ADJ
fbem-16443	32	19	process	process	NOUN
fbem-16443	32	20	after	after	ADP
fbem-16443	32	21	the	the	DET
fbem-16443	32	22	fact	fact	NOUN
fbem-16443	32	23	,	,	PUNCT
fbem-16443	32	24	which	which	PRON
fbem-16443	32	25	has	have	AUX
fbem-16443	32	26	made	make	VERB
fbem-16443	32	27	it	it	PRON
fbem-16443	32	28	possible	possible	ADJ
fbem-16443	32	29	to	to	PART
fbem-16443	32	30	realize	realize	VERB
fbem-16443	32	31	the	the	DET
fbem-16443	32	32	return	return	NOUN
fbem-16443	32	33	of	of	ADP
fbem-16443	32	34	power	power	NOUN
fbem-16443	32	35	and	and	CCONJ
fbem-16443	32	36	responsibility	responsibility	NOUN
fbem-16443	32	37	to	to	ADP
fbem-16443	32	38	the	the	DET
fbem-16443	32	39	taxpayers	taxpayer	NOUN
fbem-16443	32	40	,	,	PUNCT
fbem-16443	32	41	but	but	CCONJ
fbem-16443	32	42	some	some	DET
fbem-16443	32	43	contradictions	contradiction	NOUN
fbem-16443	32	44	have	have	AUX
fbem-16443	32	45	also	also	ADV
fbem-16443	32	46	been	be	AUX
fbem-16443	32	47	exposed	expose	VERB
fbem-16443	32	48	in	in	ADP
fbem-16443	32	49	the	the	DET
fbem-16443	32	50	process	process	NOUN
fbem-16443	32	51	.	.	PUNCT
fbem-16443	33	1	firstly	firstly	ADV
fbem-16443	33	2	,	,	PUNCT
fbem-16443	33	3	taxpayers	taxpayer	NOUN
fbem-16443	33	4	have	have	VERB
fbem-16443	33	5	a	a	DET
fbem-16443	33	6	weak	weak	ADJ
fbem-16443	33	7	sense	sense	NOUN
fbem-16443	33	8	of	of	ADP
fbem-16443	33	9	tax	tax	NOUN
fbem-16443	33	10	law	law	NOUN
fbem-16443	33	11	and	and	CCONJ
fbem-16443	33	12	lack	lack	NOUN
fbem-16443	33	13	of	of	ADP
fbem-16443	33	14	obligation	obligation	NOUN
fbem-16443	33	15	for	for	ADP
fbem-16443	33	16	withholding	withholding	NOUN
fbem-16443	33	17	and	and	CCONJ
fbem-16443	33	18	comprehensive	comprehensive	ADJ
fbem-16443	33	19	income	income	NOUN
fbem-16443	33	20	annual	annual	ADJ
fbem-16443	33	21	remittance	remittance	NOUN
fbem-16443	33	22	.	.	PUNCT
fbem-16443	34	1	secondly	secondly	ADV
fbem-16443	34	2	,	,	PUNCT
fbem-16443	34	3	there	there	PRON
fbem-16443	34	4	are	be	VERB
fbem-16443	34	5	cases	case	NOUN
fbem-16443	34	6	that	that	SCONJ
fbem-16443	34	7	the	the	DET
fbem-16443	34	8	understanding	understanding	NOUN
fbem-16443	34	9	and	and	CCONJ
fbem-16443	34	10	application	application	NOUN
fbem-16443	34	11	of	of	ADP
fbem-16443	34	12	individual	individual	ADJ
fbem-16443	34	13	tax	tax	NOUN
fbem-16443	34	14	policies	policy	NOUN
fbem-16443	34	15	are	be	AUX
fbem-16443	34	16	not	not	PART
fbem-16443	34	17	in	in	ADP
fbem-16443	34	18	place	place	NOUN
fbem-16443	34	19	.	.	PUNCT
fbem-16443	35	1	some	some	DET
fbem-16443	35	2	withholding	withhold	VERB
fbem-16443	35	3	agents	agent	NOUN
fbem-16443	35	4	have	have	VERB
fbem-16443	35	5	poor	poor	ADJ
fbem-16443	35	6	quality	quality	NOUN
fbem-16443	35	7	of	of	ADP
fbem-16443	35	8	withholding	withholding	NOUN
fbem-16443	35	9	declaration	declaration	NOUN
fbem-16443	35	10	,	,	PUNCT
fbem-16443	35	11	such	such	ADJ
fbem-16443	35	12	as	as	ADP
fbem-16443	35	13	concealment	concealment	NOUN
fbem-16443	35	14	and	and	CCONJ
fbem-16443	35	15	misreporting	misreporting	NOUN
fbem-16443	35	16	of	of	ADP
fbem-16443	35	17	employees	employee	NOUN
fbem-16443	35	18	'	'	PART
fbem-16443	35	19	salary	salary	NOUN
fbem-16443	35	20	or	or	CCONJ
fbem-16443	35	21	wrong	wrong	ADJ
fbem-16443	35	22	splitting	splitting	NOUN
fbem-16443	35	23	;	;	PUNCT
fbem-16443	35	24	inaccurate	inaccurate	ADJ
fbem-16443	35	25	declaration	declaration	NOUN
fbem-16443	35	26	of	of	ADP
fbem-16443	35	27	the	the	DET
fbem-16443	35	28	number	number	NOUN
fbem-16443	35	29	of	of	ADP
fbem-16443	35	30	people	people	NOUN
fbem-16443	35	31	,	,	PUNCT
fbem-16443	35	32	misreporting	misreporting	NOUN
fbem-16443	35	33	,	,	PUNCT
fbem-16443	35	34	omission	omission	NOUN
fbem-16443	35	35	,	,	PUNCT
fbem-16443	35	36	etc	etc	X
fbem-16443	35	37	.	.	X
fbem-16443	35	38	;	;	PUNCT
fbem-16443	35	39	deviation	deviation	NOUN
fbem-16443	35	40	in	in	ADP
fbem-16443	35	41	the	the	DET
fbem-16443	35	42	understanding	understanding	NOUN
fbem-16443	35	43	of	of	ADP
fbem-16443	35	44	declaration	declaration	NOUN
fbem-16443	35	45	of	of	ADP
fbem-16443	35	46	deduction	deduction	NOUN
fbem-16443	35	47	;	;	PUNCT
fbem-16443	35	48	incomplete	incomplete	ADJ
fbem-16443	35	49	understanding	understanding	NOUN
fbem-16443	35	50	of	of	ADP
fbem-16443	35	51	tax	tax	NOUN
fbem-16443	35	52	exemption	exemption	NOUN
fbem-16443	35	53	,	,	PUNCT
fbem-16443	35	54	reduction	reduction	NOUN
fbem-16443	35	55	,	,	PUNCT
fbem-16443	35	56	exemption	exemption	NOUN
fbem-16443	35	57	,	,	PUNCT
fbem-16443	35	58	or	or	CCONJ
fbem-16443	35	59	enjoyment	enjoyment	NOUN
fbem-16443	35	60	of	of	ADP
fbem-16443	35	61	tax	tax	NOUN
fbem-16443	35	62	incentives	incentive	NOUN
fbem-16443	35	63	and	and	CCONJ
fbem-16443	35	64	wrong	wrong	ADJ
fbem-16443	35	65	filling	filling	NOUN
fbem-16443	35	66	in	in	ADP
fbem-16443	35	67	the	the	DET
fbem-16443	35	68	declaration	declaration	NOUN
fbem-16443	35	69	.	.	PUNCT
fbem-16443	36	1	3.2	3.2	NUM
fbem-16443	36	2	.	.	PUNCT
fbem-16443	37	1	barriers	barrier	NOUN
fbem-16443	37	2	to	to	ADP
fbem-16443	37	3	information	information	NOUN
fbem-16443	37	4	exist	exist	VERB
fbem-16443	37	5	in	in	ADP
fbem-16443	37	6	the	the	DET
fbem-16443	37	7	course	course	NOUN
fbem-16443	37	8	of	of	ADP
fbem-16443	37	9	the	the	DET
fbem-16443	37	10	current	current	ADJ
fbem-16443	37	11	collection	collection	NOUN
fbem-16443	37	12	and	and	CCONJ
fbem-16443	37	13	management	management	NOUN
fbem-16443	37	14	practice	practice	NOUN
fbem-16443	37	15	,	,	PUNCT
fbem-16443	37	16	the	the	DET
fbem-16443	37	17	tax	tax	NOUN
fbem-16443	37	18	authorities	authority	NOUN
fbem-16443	37	19	have	have	VERB
fbem-16443	37	20	limited	limit	VERB
fbem-16443	37	21	sources	source	NOUN
fbem-16443	37	22	of	of	ADP
fbem-16443	37	23	information	information	NOUN
fbem-16443	37	24	,	,	PUNCT
fbem-16443	37	25	the	the	DET
fbem-16443	37	26	data	data	NOUN
fbem-16443	37	27	dimension	dimension	NOUN
fbem-16443	37	28	is	be	AUX
fbem-16443	37	29	not	not	PART
fbem-16443	37	30	wide	wide	ADJ
fbem-16443	37	31	enough	enough	ADV
fbem-16443	37	32	,	,	PUNCT
fbem-16443	37	33	and	and	CCONJ
fbem-16443	37	34	there	there	PRON
fbem-16443	37	35	is	be	VERB
fbem-16443	37	36	a	a	DET
fbem-16443	37	37	lack	lack	NOUN
fbem-16443	37	38	of	of	ADP
fbem-16443	37	39	a	a	DET
fbem-16443	37	40	rapid	rapid	ADJ
fbem-16443	37	41	and	and	CCONJ
fbem-16443	37	42	accurate	accurate	ADJ
fbem-16443	37	43	information	information	NOUN
fbem-16443	37	44	collection	collection	NOUN
fbem-16443	37	45	mechanism	mechanism	NOUN
fbem-16443	37	46	.	.	PUNCT
fbem-16443	38	1	in	in	ADP
fbem-16443	38	2	addition	addition	NOUN
fbem-16443	38	3	,	,	PUNCT
fbem-16443	38	4	due	due	ADP
fbem-16443	38	5	to	to	ADP
fbem-16443	38	6	the	the	DET
fbem-16443	38	7	limitation	limitation	NOUN
fbem-16443	38	8	of	of	ADP
fbem-16443	38	9	functions	function	NOUN
fbem-16443	38	10	and	and	CCONJ
fbem-16443	38	11	division	division	NOUN
fbem-16443	38	12	of	of	ADP
fbem-16443	38	13	labor	labor	NOUN
fbem-16443	38	14	,	,	PUNCT
fbem-16443	38	15	there	there	PRON
fbem-16443	38	16	is	be	VERB
fbem-16443	38	17	no	no	DET
fbem-16443	38	18	information	information	NOUN
fbem-16443	38	19	interoperability	interoperability	NOUN
fbem-16443	38	20	with	with	ADP
fbem-16443	38	21	customs	custom	NOUN
fbem-16443	38	22	,	,	PUNCT
fbem-16443	38	23	public	public	ADJ
fbem-16443	38	24	security	security	NOUN
fbem-16443	38	25	,	,	PUNCT
fbem-16443	38	26	banking	banking	NOUN
fbem-16443	38	27	,	,	PUNCT
fbem-16443	38	28	construction	construction	NOUN
fbem-16443	38	29	management	management	NOUN
fbem-16443	38	30	,	,	PUNCT
fbem-16443	38	31	housing	housing	NOUN
fbem-16443	38	32	management	management	NOUN
fbem-16443	38	33	,	,	PUNCT
fbem-16443	38	34	medical	medical	ADJ
fbem-16443	38	35	care	care	NOUN
fbem-16443	38	36	,	,	PUNCT
fbem-16443	38	37	and	and	CCONJ
fbem-16443	38	38	other	other	ADJ
fbem-16443	38	39	departments	department	NOUN
fbem-16443	38	40	,	,	PUNCT
fbem-16443	38	41	and	and	CCONJ
fbem-16443	38	42	the	the	DET
fbem-16443	38	43	data	datum	NOUN
fbem-16443	38	44	of	of	ADP
fbem-16443	38	45	the	the	DET
fbem-16443	38	46	tax	tax	NOUN
fbem-16443	38	47	department	department	NOUN
fbem-16443	38	48	presents	present	VERB
fbem-16443	38	49	a	a	DET
fbem-16443	38	50	closed	closed	ADJ
fbem-16443	38	51	and	and	CCONJ
fbem-16443	38	52	independent	independent	ADJ
fbem-16443	38	53	state	state	NOUN
fbem-16443	38	54	,	,	PUNCT
fbem-16443	38	55	which	which	PRON
fbem-16443	38	56	makes	make	VERB
fbem-16443	38	57	it	it	PRON
fbem-16443	38	58	difficult	difficult	ADJ
fbem-16443	38	59	to	to	PART
fbem-16443	38	60	develop	develop	VERB
fbem-16443	38	61	data	data	NOUN
fbem-16443	38	62	resources	resource	NOUN
fbem-16443	38	63	,	,	PUNCT
fbem-16443	38	64	resulting	result	VERB
fbem-16443	38	65	in	in	ADP
fbem-16443	38	66	low	low	ADJ
fbem-16443	38	67	quality	quality	NOUN
fbem-16443	38	68	and	and	CCONJ
fbem-16443	38	69	efficiency	efficiency	NOUN
fbem-16443	38	70	of	of	ADP
fbem-16443	38	71	tax	tax	NOUN
fbem-16443	38	72	assessment	assessment	NOUN
fbem-16443	38	73	,	,	PUNCT
fbem-16443	38	74	risk	risk	NOUN
fbem-16443	38	75	capture	capture	NOUN
fbem-16443	38	76	and	and	CCONJ
fbem-16443	38	77	control	control	NOUN
fbem-16443	38	78	.	.	PUNCT
fbem-16443	39	1	due	due	ADP
fbem-16443	39	2	to	to	ADP
fbem-16443	39	3	the	the	DET
fbem-16443	39	4	lack	lack	NOUN
fbem-16443	39	5	of	of	ADP
fbem-16443	39	6	effective	effective	ADJ
fbem-16443	39	7	coordination	coordination	NOUN
fbem-16443	39	8	and	and	CCONJ
fbem-16443	39	9	collaboration	collaboration	NOUN
fbem-16443	39	10	,	,	PUNCT
fbem-16443	39	11	there	there	PRON
fbem-16443	39	12	is	be	VERB
fbem-16443	39	13	no	no	DET
fbem-16443	39	14	mature	mature	ADJ
fbem-16443	39	15	risk	risk	NOUN
fbem-16443	39	16	early	early	ADJ
fbem-16443	39	17	warning	warning	NOUN
fbem-16443	39	18	system	system	NOUN
fbem-16443	39	19	,	,	PUNCT
fbem-16443	39	20	and	and	CCONJ
fbem-16443	39	21	there	there	PRON
fbem-16443	39	22	is	be	VERB
fbem-16443	39	23	information	information	NOUN
fbem-16443	39	24	lag	lag	NOUN
fbem-16443	39	25	in	in	ADP
fbem-16443	39	26	the	the	DET
fbem-16443	39	27	case	case	NOUN
fbem-16443	39	28	of	of	ADP
fbem-16443	39	29	obvious	obvious	ADJ
fbem-16443	39	30	tax	tax	NOUN
fbem-16443	39	31	evasion	evasion	NOUN
fbem-16443	39	32	or	or	CCONJ
fbem-16443	39	33	substantial	substantial	ADJ
fbem-16443	39	34	tax	tax	NOUN
fbem-16443	39	35	increases	increase	NOUN
fbem-16443	39	36	or	or	CCONJ
fbem-16443	39	37	decreases	decrease	NOUN
fbem-16443	39	38	.	.	PUNCT
fbem-16443	40	1	in	in	ADP
fbem-16443	40	2	cases	case	NOUN
fbem-16443	40	3	of	of	ADP
fbem-16443	40	4	obvious	obvious	ADJ
fbem-16443	40	5	tax	tax	NOUN
fbem-16443	40	6	evasion	evasion	NOUN
fbem-16443	40	7	,	,	PUNCT
fbem-16443	40	8	or	or	CCONJ
fbem-16443	40	9	substantial	substantial	ADJ
fbem-16443	40	10	tax	tax	NOUN
fbem-16443	40	11	increase	increase	NOUN
fbem-16443	40	12	or	or	CCONJ
fbem-16443	40	13	decrease	decrease	NOUN
fbem-16443	40	14	,	,	PUNCT
fbem-16443	40	15	there	there	PRON
fbem-16443	40	16	is	be	VERB
fbem-16443	40	17	an	an	DET
fbem-16443	40	18	information	information	NOUN
fbem-16443	40	19	lag	lag	NOUN
fbem-16443	40	20	,	,	PUNCT
fbem-16443	40	21	which	which	PRON
fbem-16443	40	22	also	also	ADV
fbem-16443	40	23	leads	lead	VERB
fbem-16443	40	24	to	to	ADP
fbem-16443	40	25	insufficient	insufficient	ADJ
fbem-16443	40	26	construction	construction	NOUN
fbem-16443	40	27	of	of	ADP
fbem-16443	40	28	risk	risk	NOUN
fbem-16443	40	29	indicators	indicator	NOUN
fbem-16443	40	30	before	before	ADP
fbem-16443	40	31	and	and	CCONJ
fbem-16443	40	32	during	during	ADP
fbem-16443	40	33	the	the	DET
fbem-16443	40	34	process	process	NOUN
fbem-16443	40	35	and	and	CCONJ
fbem-16443	40	36	insufficiently	insufficiently	ADV
fbem-16443	40	37	strict	strict	ADJ
fbem-16443	40	38	supervision	supervision	NOUN
fbem-16443	40	39	and	and	CCONJ
fbem-16443	40	40	monitoring	monitoring	NOUN
fbem-16443	40	41	during	during	ADP
fbem-16443	40	42	and	and	CCONJ
fbem-16443	40	43	after	after	ADP
fbem-16443	40	44	the	the	DET
fbem-16443	40	45	process	process	NOUN
fbem-16443	40	46	.	.	PUNCT
fbem-16443	41	1	3.3	3.3	NUM
fbem-16443	41	2	.	.	PUNCT
fbem-16443	42	1	bottlenecks	bottleneck	NOUN
fbem-16443	42	2	in	in	ADP
fbem-16443	42	3	the	the	DET
fbem-16443	42	4	capacity	capacity	NOUN
fbem-16443	42	5	of	of	ADP
fbem-16443	42	6	tax	tax	NOUN
fbem-16443	42	7	cadres	cadre	NOUN
fbem-16443	42	8	after	after	ADP
fbem-16443	42	9	the	the	DET
fbem-16443	42	10	tax	tax	NOUN
fbem-16443	42	11	reform	reform	NOUN
fbem-16443	42	12	,	,	PUNCT
fbem-16443	42	13	tax	tax	NOUN
fbem-16443	42	14	cadres	cadre	NOUN
fbem-16443	42	15	are	be	AUX
fbem-16443	42	16	required	require	VERB
fbem-16443	42	17	to	to	PART
fbem-16443	42	18	update	update	VERB
fbem-16443	42	19	their	their	PRON
fbem-16443	42	20	knowledge	knowledge	NOUN
fbem-16443	42	21	,	,	PUNCT
fbem-16443	42	22	know	know	VERB
fbem-16443	42	23	the	the	DET
fbem-16443	42	24	policies	policy	NOUN
fbem-16443	42	25	,	,	PUNCT
fbem-16443	42	26	change	change	VERB
fbem-16443	42	27	their	their	PRON
fbem-16443	42	28	original	original	ADJ
fbem-16443	42	29	concepts	concept	NOUN
fbem-16443	42	30	of	of	ADP
fbem-16443	42	31	collection	collection	NOUN
fbem-16443	42	32	and	and	CCONJ
fbem-16443	42	33	management	management	NOUN
fbem-16443	42	34	,	,	PUNCT
fbem-16443	42	35	and	and	CCONJ
fbem-16443	42	36	at	at	ADP
fbem-16443	42	37	the	the	DET
fbem-16443	42	38	same	same	ADJ
fbem-16443	42	39	time	time	NOUN
fbem-16443	42	40	have	have	VERB
fbem-16443	42	41	certain	certain	ADJ
fbem-16443	42	42	big	big	ADJ
fbem-16443	42	43	data	datum	NOUN
fbem-16443	42	44	analysis	analysis	NOUN
fbem-16443	42	45	abilities	ability	NOUN
fbem-16443	42	46	.	.	PUNCT
fbem-16443	43	1	there	there	PRON
fbem-16443	43	2	is	be	VERB
fbem-16443	43	3	a	a	DET
fbem-16443	43	4	lack	lack	NOUN
fbem-16443	43	5	of	of	ADP
fbem-16443	43	6	composite	composite	ADJ
fbem-16443	43	7	talents	talent	NOUN
fbem-16443	43	8	,	,	PUNCT
fbem-16443	43	9	and	and	CCONJ
fbem-16443	43	10	there	there	PRON
fbem-16443	43	11	are	be	VERB
fbem-16443	43	12	even	even	ADV
fbem-16443	43	13	fewer	few	ADJ
fbem-16443	43	14	tax	tax	NOUN
fbem-16443	43	15	cadres	cadre	NOUN
fbem-16443	43	16	who	who	PRON
fbem-16443	43	17	can	can	AUX
fbem-16443	43	18	master	master	VERB
fbem-16443	43	19	specialized	specialized	ADJ
fbem-16443	43	20	tax	tax	NOUN
fbem-16443	43	21	knowledge	knowledge	NOUN
fbem-16443	43	22	and	and	CCONJ
fbem-16443	43	23	are	be	AUX
fbem-16443	43	24	skilled	skilled	ADJ
fbem-16443	43	25	in	in	ADP
fbem-16443	43	26	the	the	DET
fbem-16443	43	27	internet	internet	NOUN
fbem-16443	43	28	,	,	PUNCT
fbem-16443	43	29	big	big	ADJ
fbem-16443	43	30	data	datum	NOUN
fbem-16443	43	31	,	,	PUNCT
fbem-16443	43	32	and	and	CCONJ
fbem-16443	43	33	cloud	cloud	NOUN
fbem-16443	43	34	computing	computing	NOUN
fbem-16443	43	35	.	.	PUNCT
fbem-16443	44	1	and	and	CCONJ
fbem-16443	44	2	the	the	DET
fbem-16443	44	3	age	age	NOUN
fbem-16443	44	4	of	of	ADP
fbem-16443	44	5	the	the	DET
fbem-16443	44	6	tax	tax	NOUN
fbem-16443	44	7	department	department	NOUN
fbem-16443	44	8	is	be	AUX
fbem-16443	44	9	obvious	obvious	ADJ
fbem-16443	44	10	,	,	PUNCT
fbem-16443	44	11	such	such	ADJ
fbem-16443	44	12	as	as	ADP
fbem-16443	44	13	in	in	ADP
fbem-16443	44	14	a	a	DET
fbem-16443	44	15	city	city	NOUN
fbem-16443	44	16	with	with	ADP
fbem-16443	44	17	1390	1390	NUM
fbem-16443	44	18	in	in	ADP
fbem-16443	44	19	-	-	PUNCT
fbem-16443	44	20	service	service	NOUN
fbem-16443	44	21	cadres	cadre	NOUN
fbem-16443	44	22	,	,	PUNCT
fbem-16443	44	23	441	441	NUM
fbem-16443	44	24	people	people	NOUN
fbem-16443	44	25	under	under	ADP
fbem-16443	44	26	the	the	DET
fbem-16443	44	27	age	age	NOUN
fbem-16443	44	28	of	of	ADP
fbem-16443	44	29	35	35	NUM
fbem-16443	44	30	,	,	PUNCT
fbem-16443	44	31	accounting	account	VERB
fbem-16443	44	32	for	for	ADP
fbem-16443	44	33	35.59	35.59	NUM
fbem-16443	44	34	%	%	NOUN
fbem-16443	44	35	;	;	PUNCT
fbem-16443	44	36	36	36	NUM
fbem-16443	44	37	-	-	SYM
fbem-16443	44	38	45	45	NUM
fbem-16443	44	39	years	year	NOUN
fbem-16443	44	40	old	old	ADJ
fbem-16443	44	41	,	,	PUNCT
fbem-16443	44	42	3	3	NUM
fbem-16443	44	43	people	people	NOUN
fbem-16443	44	44	,	,	PUNCT
fbem-16443	44	45	accounting	account	VERB
fbem-16443	44	46	for	for	ADP
fbem-16443	44	47	18.7	18.7	NUM
fbem-16443	44	48	%	%	NOUN
fbem-16443	44	49	;	;	PUNCT
fbem-16443	44	50	46	46	NUM
fbem-16443	44	51	-	-	PUNCT
fbem-16443	44	52	years	year	NOUN
fbem-16443	44	53	-	-	PUNCT
fbem-16443	44	54	old	old	ADJ
fbem-16443	44	55	cadres	cadre	NOUN
fbem-16443	44	56	,	,	PUNCT
fbem-16443	44	57	566	566	NUM
fbem-16443	44	58	people	people	NOUN
fbem-16443	44	59	,	,	PUNCT
fbem-16443	44	60	accounting	account	VERB
fbem-16443	44	61	for	for	ADP
fbem-16443	44	62	45.68%,;the	45.68%,;the	PRON
fbem-16443	44	63	whole	whole	ADJ
fbem-16443	44	64	a	a	DET
fbem-16443	44	65	city	city	NOUN
fbem-16443	44	66	tax	tax	NOUN
fbem-16443	44	67	system	system	NOUN
fbem-16443	44	68	presents	present	VERB
fbem-16443	44	69	a	a	DET
fbem-16443	44	70	"	"	PUNCT
fbem-16443	44	71	two	two	NUM
fbem-16443	44	72	big	big	ADJ
fbem-16443	44	73	,	,	PUNCT
fbem-16443	44	74	middle	middle	ADJ
fbem-16443	44	75	small	small	ADJ
fbem-16443	44	76	"	"	PUNCT
fbem-16443	44	77	distribution	distribution	NOUN
fbem-16443	44	78	situation	situation	NOUN
fbem-16443	44	79	:	:	PUNCT
fbem-16443	44	80	young	young	ADJ
fbem-16443	44	81	cadres	cadre	NOUN
fbem-16443	44	82	fault	fault	PROPN
fbem-16443	44	83	,	,	PUNCT
fbem-16443	44	84	training	training	NOUN
fbem-16443	44	85	pressure	pressure	NOUN
fbem-16443	44	86	,	,	PUNCT
fbem-16443	44	87	and	and	CCONJ
fbem-16443	44	88	aging	aging	NOUN
fbem-16443	44	89	,	,	PUNCT
fbem-16443	44	90	resulting	result	VERB
fbem-16443	44	91	in	in	ADP
fbem-16443	44	92	the	the	DET
fbem-16443	44	93	actual	actual	ADJ
fbem-16443	44	94	volume	volume	NOUN
fbem-16443	44	95	of	of	ADP
fbem-16443	44	96	human	human	ADJ
fbem-16443	44	97	resources	resource	NOUN
fbem-16443	44	98	being	be	AUX
fbem-16443	44	99	difficult	difficult	ADJ
fbem-16443	44	100	to	to	PART
fbem-16443	44	101	meet	meet	VERB
fbem-16443	44	102	the	the	DET
fbem-16443	44	103	needs	need	NOUN
fbem-16443	44	104	of	of	ADP
fbem-16443	44	105	the	the	DET
fbem-16443	44	106	tax	tax	NOUN
fbem-16443	44	107	department	department	NOUN
fbem-16443	44	108	.	.	PUNCT
fbem-16443	45	1	the	the	DET
fbem-16443	45	2	actual	actual	ADJ
fbem-16443	45	3	volume	volume	NOUN
fbem-16443	45	4	of	of	ADP
fbem-16443	45	5	human	human	ADJ
fbem-16443	45	6	resources	resource	NOUN
fbem-16443	45	7	also	also	ADV
fbem-16443	45	8	makes	make	VERB
fbem-16443	45	9	it	it	PRON
fbem-16443	45	10	difficult	difficult	ADJ
fbem-16443	45	11	to	to	PART
fbem-16443	45	12	meet	meet	VERB
fbem-16443	45	13	the	the	DET
fbem-16443	45	14	needs	need	NOUN
fbem-16443	45	15	of	of	ADP
fbem-16443	45	16	normal	normal	ADJ
fbem-16443	45	17	work	work	NOUN
fbem-16443	45	18	.	.	PUNCT
fbem-16443	46	1	4	4	X
fbem-16443	46	2	.	.	X
fbem-16443	46	3	proposals	proposal	NOUN
fbem-16443	46	4	to	to	PART
fbem-16443	46	5	strengthen	strengthen	VERB
fbem-16443	46	6	the	the	DET
fbem-16443	46	7	collection	collection	NOUN
fbem-16443	46	8	and	and	CCONJ
fbem-16443	46	9	administration	administration	NOUN
fbem-16443	46	10	of	of	ADP
fbem-16443	46	11	personal	personal	ADJ
fbem-16443	46	12	income	income	NOUN
fbem-16443	46	13	tax	tax	NOUN
fbem-16443	46	14	4.1	4.1	NUM
fbem-16443	46	15	.	.	PUNCT
fbem-16443	46	16	strengthening	strengthen	VERB
fbem-16443	46	17	legal	legal	ADJ
fbem-16443	46	18	safeguards	safeguard	NOUN
fbem-16443	46	19	for	for	ADP
fbem-16443	46	20	tax	tax	NOUN
fbem-16443	46	21	enforcement	enforcement	NOUN
fbem-16443	46	22	.	.	PUNCT
fbem-16443	47	1	it	it	PRON
fbem-16443	47	2	is	be	AUX
fbem-16443	47	3	necessary	necessary	ADJ
fbem-16443	47	4	to	to	PART
fbem-16443	47	5	clarify	clarify	VERB
fbem-16443	47	6	the	the	DET
fbem-16443	47	7	scope	scope	NOUN
fbem-16443	47	8	and	and	CCONJ
fbem-16443	47	9	rights	right	NOUN
fbem-16443	47	10	of	of	ADP
fbem-16443	47	11	tax	tax	NOUN
fbem-16443	47	12	enforcement	enforcement	NOUN
fbem-16443	47	13	through	through	ADP
fbem-16443	47	14	the	the	DET
fbem-16443	47	15	enactment	enactment	NOUN
fbem-16443	47	16	of	of	ADP
fbem-16443	47	17	laws	law	NOUN
fbem-16443	47	18	so	so	SCONJ
fbem-16443	47	19	that	that	SCONJ
fbem-16443	47	20	law	law	NOUN
fbem-16443	47	21	enforcement	enforcement	NOUN
fbem-16443	47	22	can	can	AUX
fbem-16443	47	23	be	be	AUX
fbem-16443	47	24	carried	carry	VERB
fbem-16443	47	25	out	out	ADP
fbem-16443	47	26	in	in	ADP
fbem-16443	47	27	accordance	accordance	NOUN
fbem-16443	47	28	with	with	ADP
fbem-16443	47	29	the	the	DET
fbem-16443	47	30	law	law	NOUN
fbem-16443	47	31	,	,	PUNCT
fbem-16443	47	32	and	and	CCONJ
fbem-16443	47	33	to	to	PART
fbem-16443	47	34	give	give	VERB
fbem-16443	47	35	tax	tax	NOUN
fbem-16443	47	36	cadres	cadre	NOUN
fbem-16443	47	37	a	a	DET
fbem-16443	47	38	basis	basis	NOUN
fbem-16443	47	39	for	for	ADP
fbem-16443	47	40	strengthening	strengthen	VERB
fbem-16443	47	41	their	their	PRON
fbem-16443	47	42	management	management	NOUN
fbem-16443	47	43	so	so	SCONJ
fbem-16443	47	44	as	as	SCONJ
fbem-16443	47	45	to	to	PART
fbem-16443	47	46	make	make	VERB
fbem-16443	47	47	it	it	PRON
fbem-16443	47	48	more	more	ADV
fbem-16443	47	49	conducive	conducive	ADJ
fbem-16443	47	50	to	to	ADP
fbem-16443	47	51	cracking	crack	VERB
fbem-16443	47	52	down	down	ADP
fbem-16443	47	53	on	on	ADP
fbem-16443	47	54	tax	tax	NOUN
fbem-16443	47	55	violations	violation	NOUN
fbem-16443	47	56	.	.	PUNCT
fbem-16443	48	1	this	this	PRON
fbem-16443	48	2	includes	include	VERB
fbem-16443	48	3	,	,	PUNCT
fbem-16443	48	4	but	but	CCONJ
fbem-16443	48	5	is	be	AUX
fbem-16443	48	6	not	not	PART
fbem-16443	48	7	limited	limit	VERB
fbem-16443	48	8	to	to	ADP
fbem-16443	48	9	,	,	PUNCT
fbem-16443	48	10	revisions	revision	NOUN
fbem-16443	48	11	to	to	ADP
fbem-16443	48	12	the	the	DET
fbem-16443	48	13	tax	tax	NOUN
fbem-16443	48	14	administration	administration	NOUN
fbem-16443	48	15	law	law	NOUN
fbem-16443	48	16	,	,	PUNCT
fbem-16443	48	17	such	such	ADJ
fbem-16443	48	18	as	as	ADP
fbem-16443	48	19	the	the	DET
fbem-16443	48	20	refinement	refinement	NOUN
fbem-16443	48	21	of	of	ADP
fbem-16443	48	22	the	the	DET
fbem-16443	48	23	provisions	provision	NOUN
fbem-16443	48	24	on	on	ADP
fbem-16443	48	25	tax	tax	NOUN
fbem-16443	48	26	preservation	preservation	NOUN
fbem-16443	48	27	and	and	CCONJ
fbem-16443	48	28	tax	tax	NOUN
fbem-16443	48	29	enforcement	enforcement	NOUN
fbem-16443	48	30	in	in	ADP
fbem-16443	48	31	the	the	DET
fbem-16443	48	32	provisions	provision	NOUN
fbem-16443	48	33	on	on	ADP
fbem-16443	48	34	the	the	DET
fbem-16443	48	35	administration	administration	NOUN
fbem-16443	48	36	of	of	ADP
fbem-16443	48	37	personal	personal	ADJ
fbem-16443	48	38	income	income	NOUN
fbem-16443	48	39	tax	tax	NOUN
fbem-16443	48	40	,	,	PUNCT
fbem-16443	48	41	and	and	CCONJ
fbem-16443	48	42	so	so	ADV
fbem-16443	48	43	on	on	ADV
fbem-16443	48	44	.	.	PUNCT
fbem-16443	49	1	4.2	4.2	NUM
fbem-16443	49	2	.	.	PUNCT
fbem-16443	50	1	improving	improve	VERB
fbem-16443	50	2	tax	tax	NOUN
fbem-16443	50	3	compliance	compliance	NOUN
fbem-16443	50	4	it	it	PRON
fbem-16443	50	5	is	be	AUX
fbem-16443	50	6	necessary	necessary	ADJ
fbem-16443	50	7	to	to	PART
fbem-16443	50	8	cultivate	cultivate	VERB
fbem-16443	50	9	taxpayers	taxpayer	NOUN
fbem-16443	50	10	'	'	PART
fbem-16443	50	11	awareness	awareness	NOUN
fbem-16443	50	12	of	of	ADP
fbem-16443	50	13	the	the	DET
fbem-16443	50	14	initiative	initiative	NOUN
fbem-16443	50	15	to	to	PART
fbem-16443	50	16	pay	pay	VERB
fbem-16443	50	17	taxes	taxis	NOUN
fbem-16443	50	18	and	and	CCONJ
fbem-16443	50	19	increase	increase	VERB
fbem-16443	50	20	their	their	PRON
fbem-16443	50	21	trust	trust	NOUN
fbem-16443	50	22	in	in	ADP
fbem-16443	50	23	the	the	DET
fbem-16443	50	24	tax	tax	NOUN
fbem-16443	50	25	authorities	authority	NOUN
fbem-16443	50	26	so	so	SCONJ
fbem-16443	50	27	that	that	SCONJ
fbem-16443	50	28	taxpayers	taxpayer	NOUN
fbem-16443	50	29	can	can	AUX
fbem-16443	50	30	pay	pay	VERB
fbem-16443	50	31	taxes	taxis	NOUN
fbem-16443	50	32	with	with	ADP
fbem-16443	50	33	peace	peace	NOUN
fbem-16443	50	34	of	of	ADP
fbem-16443	50	35	mind	mind	NOUN
fbem-16443	50	36	59	59	NUM
fbem-16443	50	37	and	and	CCONJ
fbem-16443	50	38	sincerity	sincerity	NOUN
fbem-16443	50	39	.	.	PUNCT
fbem-16443	51	1	increase	increase	VERB
fbem-16443	51	2	the	the	DET
fbem-16443	51	3	ways	way	NOUN
fbem-16443	51	4	for	for	SCONJ
fbem-16443	51	5	taxpayers	taxpayer	NOUN
fbem-16443	51	6	to	to	PART
fbem-16443	51	7	make	make	VERB
fbem-16443	51	8	suggestions	suggestion	NOUN
fbem-16443	51	9	and	and	CCONJ
fbem-16443	51	10	recommendations	recommendation	NOUN
fbem-16443	51	11	,	,	PUNCT
fbem-16443	51	12	so	so	SCONJ
fbem-16443	51	13	that	that	SCONJ
fbem-16443	51	14	taxpayers	taxpayer	NOUN
fbem-16443	51	15	can	can	AUX
fbem-16443	51	16	have	have	VERB
fbem-16443	51	17	a	a	DET
fbem-16443	51	18	sense	sense	NOUN
fbem-16443	51	19	of	of	ADP
fbem-16443	51	20	participation	participation	NOUN
fbem-16443	51	21	in	in	ADP
fbem-16443	51	22	taxation	taxation	NOUN
fbem-16443	51	23	.	.	PUNCT
fbem-16443	52	1	in	in	ADP
fbem-16443	52	2	addition	addition	NOUN
fbem-16443	52	3	,	,	PUNCT
fbem-16443	52	4	the	the	DET
fbem-16443	52	5	supervision	supervision	NOUN
fbem-16443	52	6	and	and	CCONJ
fbem-16443	52	7	management	management	NOUN
fbem-16443	52	8	of	of	ADP
fbem-16443	52	9	taxpayers	taxpayer	NOUN
fbem-16443	52	10	will	will	AUX
fbem-16443	52	11	be	be	AUX
fbem-16443	52	12	strengthened	strengthen	VERB
fbem-16443	52	13	,	,	PUNCT
fbem-16443	52	14	such	such	ADJ
fbem-16443	52	15	as	as	ADP
fbem-16443	52	16	timely	timely	ADJ
fbem-16443	52	17	reminders	reminder	NOUN
fbem-16443	52	18	of	of	ADP
fbem-16443	52	19	the	the	DET
fbem-16443	52	20	declaration	declaration	NOUN
fbem-16443	52	21	,	,	PUNCT
fbem-16443	52	22	so	so	SCONJ
fbem-16443	52	23	as	as	SCONJ
fbem-16443	52	24	to	to	PART
fbem-16443	52	25	prejudge	prejudge	VERB
fbem-16443	52	26	the	the	DET
fbem-16443	52	27	risk	risk	NOUN
fbem-16443	52	28	of	of	ADP
fbem-16443	52	29	taxation	taxation	NOUN
fbem-16443	52	30	and	and	CCONJ
fbem-16443	52	31	payment	payment	NOUN
fbem-16443	52	32	in	in	ADP
fbem-16443	52	33	advance	advance	NOUN
fbem-16443	52	34	.	.	PUNCT
fbem-16443	53	1	expanding	expand	VERB
fbem-16443	53	2	the	the	DET
fbem-16443	53	3	scope	scope	NOUN
fbem-16443	53	4	of	of	ADP
fbem-16443	53	5	publicity	publicity	NOUN
fbem-16443	53	6	,	,	PUNCT
fbem-16443	53	7	strengthening	strengthen	VERB
fbem-16443	53	8	the	the	DET
fbem-16443	53	9	strength	strength	NOUN
fbem-16443	53	10	of	of	ADP
fbem-16443	53	11	counseling	counseling	NOUN
fbem-16443	53	12	and	and	CCONJ
fbem-16443	53	13	management	management	NOUN
fbem-16443	53	14	,	,	PUNCT
fbem-16443	53	15	and	and	CCONJ
fbem-16443	53	16	adopting	adopt	VERB
fbem-16443	53	17	diversified	diversified	ADJ
fbem-16443	53	18	services	service	NOUN
fbem-16443	53	19	,	,	PUNCT
fbem-16443	53	20	including	include	VERB
fbem-16443	53	21	door	door	NOUN
fbem-16443	53	22	-	-	PUNCT
fbem-16443	53	23	to	to	ADP
fbem-16443	53	24	-	-	PUNCT
fbem-16443	53	25	door	door	NOUN
fbem-16443	53	26	tax	tax	NOUN
fbem-16443	53	27	counseling	counseling	NOUN
fbem-16443	53	28	,	,	PUNCT
fbem-16443	53	29	etc	etc	X
fbem-16443	53	30	.	.	X
fbem-16443	53	31	,	,	PUNCT
fbem-16443	53	32	not	not	PART
fbem-16443	53	33	only	only	ADV
fbem-16443	53	34	teach	teach	VERB
fbem-16443	53	35	taxpayers	taxpayer	NOUN
fbem-16443	53	36	to	to	PART
fbem-16443	53	37	familiarize	familiarize	VERB
fbem-16443	53	38	themselves	themselves	PRON
fbem-16443	53	39	with	with	ADP
fbem-16443	53	40	the	the	DET
fbem-16443	53	41	operation	operation	NOUN
fbem-16443	53	42	process	process	NOUN
fbem-16443	53	43	but	but	CCONJ
fbem-16443	53	44	also	also	ADV
fbem-16443	53	45	solve	solve	VERB
fbem-16443	53	46	the	the	DET
fbem-16443	53	47	problems	problem	NOUN
fbem-16443	53	48	in	in	ADP
fbem-16443	53	49	a	a	DET
fbem-16443	53	50	targeted	target	VERB
fbem-16443	53	51	manner	manner	NOUN
fbem-16443	53	52	;	;	PUNCT
fbem-16443	53	53	tax	tax	NOUN
fbem-16443	53	54	cadres	cadre	NOUN
fbem-16443	53	55	can	can	AUX
fbem-16443	53	56	also	also	ADV
fbem-16443	53	57	obtain	obtain	VERB
fbem-16443	53	58	first	first	ADJ
fbem-16443	53	59	-	-	PUNCT
fbem-16443	53	60	hand	hand	NOUN
fbem-16443	53	61	information	information	NOUN
fbem-16443	53	62	in	in	ADP
fbem-16443	53	63	the	the	DET
fbem-16443	53	64	withholding	withholding	NOUN
fbem-16443	53	65	and	and	CCONJ
fbem-16443	53	66	remittance	remittance	NOUN
fbem-16443	53	67	process	process	NOUN
fbem-16443	53	68	,	,	PUNCT
fbem-16443	53	69	and	and	CCONJ
fbem-16443	53	70	dig	dig	VERB
fbem-16443	53	71	out	out	ADP
fbem-16443	53	72	more	more	ADV
fbem-16443	53	73	useful	useful	ADJ
fbem-16443	53	74	information	information	NOUN
fbem-16443	53	75	.	.	PUNCT
fbem-16443	54	1	4.3	4.3	NUM
fbem-16443	54	2	.	.	PUNCT
fbem-16443	54	3	strengthening	strengthen	VERB
fbem-16443	54	4	data	data	NOUN
fbem-16443	54	5	-	-	PUNCT
fbem-16443	54	6	sharing	share	VERB
fbem-16443	54	7	mechanisms	mechanism	NOUN
fbem-16443	54	8	only	only	ADV
fbem-16443	54	9	by	by	ADP
fbem-16443	54	10	strengthening	strengthen	VERB
fbem-16443	54	11	the	the	DET
fbem-16443	54	12	horizontal	horizontal	ADJ
fbem-16443	54	13	connection	connection	NOUN
fbem-16443	54	14	with	with	ADP
fbem-16443	54	15	public	public	ADJ
fbem-16443	54	16	security	security	NOUN
fbem-16443	54	17	,	,	PUNCT
fbem-16443	54	18	banking	banking	NOUN
fbem-16443	54	19	,	,	PUNCT
fbem-16443	54	20	customs	custom	NOUN
fbem-16443	54	21	,	,	PUNCT
fbem-16443	54	22	market	market	NOUN
fbem-16443	54	23	supervision	supervision	NOUN
fbem-16443	54	24	,	,	PUNCT
fbem-16443	54	25	housing	housing	NOUN
fbem-16443	54	26	management	management	NOUN
fbem-16443	54	27	,	,	PUNCT
fbem-16443	54	28	finance	finance	NOUN
fbem-16443	54	29	,	,	PUNCT
fbem-16443	54	30	and	and	CCONJ
fbem-16443	54	31	other	other	ADJ
fbem-16443	54	32	departments	department	NOUN
fbem-16443	54	33	,	,	PUNCT
fbem-16443	54	34	and	and	CCONJ
fbem-16443	54	35	actively	actively	ADV
fbem-16443	54	36	expanding	expand	VERB
fbem-16443	54	37	the	the	DET
fbem-16443	54	38	access	access	NOUN
fbem-16443	54	39	to	to	ADP
fbem-16443	54	40	data	datum	NOUN
fbem-16443	54	41	from	from	ADP
fbem-16443	54	42	external	external	ADJ
fbem-16443	54	43	departments	department	NOUN
fbem-16443	54	44	can	can	AUX
fbem-16443	54	45	real	real	ADV
fbem-16443	54	46	data	datum	NOUN
fbem-16443	54	47	sharing	sharing	NOUN
fbem-16443	54	48	be	be	AUX
fbem-16443	54	49	realized	realize	VERB
fbem-16443	54	50	,	,	PUNCT
fbem-16443	54	51	and	and	CCONJ
fbem-16443	54	52	more	more	ADJ
fbem-16443	54	53	data	datum	NOUN
fbem-16443	54	54	on	on	ADP
fbem-16443	54	55	capital	capital	NOUN
fbem-16443	54	56	flow	flow	NOUN
fbem-16443	54	57	and	and	CCONJ
fbem-16443	54	58	labor	labor	NOUN
fbem-16443	54	59	platform	platform	NOUN
fbem-16443	54	60	transactions	transaction	NOUN
fbem-16443	54	61	,	,	PUNCT
fbem-16443	54	62	which	which	PRON
fbem-16443	54	63	are	be	AUX
fbem-16443	54	64	closely	closely	ADV
fbem-16443	54	65	related	relate	VERB
fbem-16443	54	66	to	to	ADP
fbem-16443	54	67	the	the	DET
fbem-16443	54	68	business	business	NOUN
fbem-16443	54	69	of	of	ADP
fbem-16443	54	70	individual	individual	ADJ
fbem-16443	54	71	income	income	NOUN
fbem-16443	54	72	tax	tax	NOUN
fbem-16443	54	73	,	,	PUNCT
fbem-16443	54	74	can	can	AUX
fbem-16443	54	75	be	be	AUX
fbem-16443	54	76	captured	capture	VERB
fbem-16443	54	77	.	.	PUNCT
fbem-16443	55	1	expanding	expand	VERB
fbem-16443	55	2	the	the	DET
fbem-16443	55	3	scope	scope	NOUN
fbem-16443	55	4	of	of	ADP
fbem-16443	55	5	data	datum	NOUN
fbem-16443	55	6	,	,	PUNCT
fbem-16443	55	7	further	far	ADV
fbem-16443	55	8	expanding	expand	VERB
fbem-16443	55	9	tax	tax	NOUN
fbem-16443	55	10	-	-	PUNCT
fbem-16443	55	11	related	relate	VERB
fbem-16443	55	12	data	datum	NOUN
fbem-16443	55	13	sources	source	NOUN
fbem-16443	55	14	and	and	CCONJ
fbem-16443	55	15	channels	channel	NOUN
fbem-16443	55	16	,	,	PUNCT
fbem-16443	55	17	establishing	establish	VERB
fbem-16443	55	18	a	a	DET
fbem-16443	55	19	standardized	standardized	ADJ
fbem-16443	55	20	and	and	CCONJ
fbem-16443	55	21	efficient	efficient	ADJ
fbem-16443	55	22	internet	internet	NOUN
fbem-16443	55	23	information	information	NOUN
fbem-16443	55	24	acquisition	acquisition	NOUN
fbem-16443	55	25	mechanism	mechanism	NOUN
fbem-16443	55	26	,	,	PUNCT
fbem-16443	55	27	adopting	adopt	VERB
fbem-16443	55	28	various	various	ADJ
fbem-16443	55	29	forms	form	NOUN
fbem-16443	55	30	such	such	ADJ
fbem-16443	55	31	as	as	ADP
fbem-16443	55	32	purchasing	purchasing	NOUN
fbem-16443	55	33	or	or	CCONJ
fbem-16443	55	34	self	self	NOUN
fbem-16443	55	35	-	-	PUNCT
fbem-16443	55	36	development	development	NOUN
fbem-16443	55	37	,	,	PUNCT
fbem-16443	55	38	and	and	CCONJ
fbem-16443	55	39	legally	legally	ADV
fbem-16443	55	40	complying	comply	VERB
fbem-16443	55	41	with	with	ADP
fbem-16443	55	42	the	the	DET
fbem-16443	55	43	law	law	NOUN
fbem-16443	55	44	to	to	PART
fbem-16443	55	45	capture	capture	VERB
fbem-16443	55	46	the	the	DET
fbem-16443	55	47	tax	tax	NOUN
fbem-16443	55	48	-	-	PUNCT
fbem-16443	55	49	related	relate	VERB
fbem-16443	55	50	information	information	NOUN
fbem-16443	55	51	on	on	ADP
fbem-16443	55	52	labor	labor	NOUN
fbem-16443	55	53	compensation	compensation	NOUN
fbem-16443	55	54	transactions	transaction	NOUN
fbem-16443	55	55	,	,	PUNCT
fbem-16443	55	56	equity	equity	NOUN
fbem-16443	55	57	transfers	transfer	NOUN
fbem-16443	55	58	and	and	CCONJ
fbem-16443	55	59	other	other	ADJ
fbem-16443	55	60	personal	personal	ADJ
fbem-16443	55	61	income	income	NOUN
fbem-16443	55	62	tax	tax	NOUN
fbem-16443	55	63	information	information	NOUN
fbem-16443	55	64	on	on	ADP
fbem-16443	55	65	the	the	DET
fbem-16443	55	66	internet	internet	NOUN
fbem-16443	55	67	,	,	PUNCT
fbem-16443	55	68	such	such	ADJ
fbem-16443	55	69	as	as	ADP
fbem-16443	55	70	social	social	ADJ
fbem-16443	55	71	networking	networking	NOUN
fbem-16443	55	72	platforms	platform	NOUN
fbem-16443	55	73	,	,	PUNCT
fbem-16443	55	74	so	so	SCONJ
fbem-16443	55	75	as	as	SCONJ
fbem-16443	55	76	to	to	PART
fbem-16443	55	77	make	make	VERB
fbem-16443	55	78	up	up	ADP
fbem-16443	55	79	for	for	ADP
fbem-16443	55	80	the	the	DET
fbem-16443	55	81	problem	problem	NOUN
fbem-16443	55	82	of	of	ADP
fbem-16443	55	83	the	the	DET
fbem-16443	55	84	lack	lack	NOUN
fbem-16443	55	85	of	of	ADP
fbem-16443	55	86	information	information	NOUN
fbem-16443	55	87	on	on	ADP
fbem-16443	55	88	the	the	DET
fbem-16443	55	89	signing	signing	NOUN
fbem-16443	55	90	of	of	ADP
fbem-16443	55	91	dual	dual	ADJ
fbem-16443	55	92	contracts	contract	NOUN
fbem-16443	55	93	and	and	CCONJ
fbem-16443	55	94	the	the	DET
fbem-16443	55	95	transfer	transfer	NOUN
fbem-16443	55	96	of	of	ADP
fbem-16443	55	97	equities	equity	NOUN
fbem-16443	55	98	by	by	ADP
fbem-16443	55	99	some	some	DET
fbem-16443	55	100	taxpayers	taxpayer	NOUN
fbem-16443	55	101	.	.	PUNCT
fbem-16443	56	1	4.4	4.4	NUM
fbem-16443	56	2	.	.	PUNCT
fbem-16443	57	1	strengthening	strengthen	VERB
fbem-16443	57	2	talent	talent	NOUN
fbem-16443	57	3	support	support	NOUN
fbem-16443	57	4	firstly	firstly	ADV
fbem-16443	57	5	,	,	PUNCT
fbem-16443	57	6	it	it	PRON
fbem-16443	57	7	is	be	AUX
fbem-16443	57	8	to	to	PART
fbem-16443	57	9	improve	improve	VERB
fbem-16443	57	10	the	the	DET
fbem-16443	57	11	mechanism	mechanism	NOUN
fbem-16443	57	12	for	for	ADP
fbem-16443	57	13	the	the	DET
fbem-16443	57	14	cultivation	cultivation	NOUN
fbem-16443	57	15	of	of	ADP
fbem-16443	57	16	composite	composite	ADJ
fbem-16443	57	17	talents	talent	NOUN
fbem-16443	57	18	,	,	PUNCT
fbem-16443	57	19	promote	promote	VERB
fbem-16443	57	20	the	the	DET
fbem-16443	57	21	construction	construction	NOUN
fbem-16443	57	22	of	of	ADP
fbem-16443	57	23	a	a	DET
fbem-16443	57	24	professional	professional	ADJ
fbem-16443	57	25	team	team	NOUN
fbem-16443	57	26	for	for	ADP
fbem-16443	57	27	the	the	DET
fbem-16443	57	28	management	management	NOUN
fbem-16443	57	29	of	of	ADP
fbem-16443	57	30	personal	personal	ADJ
fbem-16443	57	31	income	income	NOUN
fbem-16443	57	32	tax	tax	NOUN
fbem-16443	57	33	risks	risk	NOUN
fbem-16443	57	34	,	,	PUNCT
fbem-16443	57	35	scientifically	scientifically	ADV
fbem-16443	57	36	formulate	formulate	VERB
fbem-16443	57	37	the	the	DET
fbem-16443	57	38	talent	talent	NOUN
fbem-16443	57	39	cultivation	cultivation	NOUN
fbem-16443	57	40	plan	plan	NOUN
fbem-16443	57	41	,	,	PUNCT
fbem-16443	57	42	emphasize	emphasize	VERB
fbem-16443	57	43	the	the	DET
fbem-16443	57	44	cultivation	cultivation	NOUN
fbem-16443	57	45	of	of	ADP
fbem-16443	57	46	talents	talent	NOUN
fbem-16443	57	47	in	in	ADP
fbem-16443	57	48	the	the	DET
fbem-16443	57	49	fields	field	NOUN
fbem-16443	57	50	of	of	ADP
fbem-16443	57	51	risk	risk	NOUN
fbem-16443	57	52	management	management	NOUN
fbem-16443	57	53	,	,	PUNCT
fbem-16443	57	54	tax	tax	NOUN
fbem-16443	57	55	and	and	CCONJ
fbem-16443	57	56	fee	fee	NOUN
fbem-16443	57	57	analysis	analysis	NOUN
fbem-16443	57	58	,	,	PUNCT
fbem-16443	57	59	and	and	CCONJ
fbem-16443	57	60	the	the	DET
fbem-16443	57	61	application	application	NOUN
fbem-16443	57	62	of	of	ADP
fbem-16443	57	63	big	big	ADJ
fbem-16443	57	64	data	datum	NOUN
fbem-16443	57	65	,	,	PUNCT
fbem-16443	57	66	carry	carry	VERB
fbem-16443	57	67	out	out	ADP
fbem-16443	57	68	the	the	DET
fbem-16443	57	69	rotational	rotational	ADJ
fbem-16443	57	70	and	and	CCONJ
fbem-16443	57	71	practical	practical	ADJ
fbem-16443	57	72	training	training	NOUN
fbem-16443	57	73	of	of	ADP
fbem-16443	57	74	various	various	ADJ
fbem-16443	57	75	departments	department	NOUN
fbem-16443	57	76	,	,	PUNCT
fbem-16443	57	77	and	and	CCONJ
fbem-16443	57	78	create	create	VERB
fbem-16443	57	79	composite	composite	ADJ
fbem-16443	57	80	professionals	professional	NOUN
fbem-16443	57	81	who	who	PRON
fbem-16443	57	82	have	have	VERB
fbem-16443	57	83	both	both	CCONJ
fbem-16443	57	84	strong	strong	ADJ
fbem-16443	57	85	professional	professional	ADJ
fbem-16443	57	86	knowledge	knowledge	NOUN
fbem-16443	57	87	of	of	ADP
fbem-16443	57	88	personal	personal	ADJ
fbem-16443	57	89	income	income	NOUN
fbem-16443	57	90	tax	tax	NOUN
fbem-16443	57	91	and	and	CCONJ
fbem-16443	57	92	practical	practical	ADJ
fbem-16443	57	93	experience	experience	NOUN
fbem-16443	57	94	by	by	ADP
fbem-16443	57	95	means	mean	NOUN
fbem-16443	57	96	of	of	ADP
fbem-16443	57	97	theories	theory	NOUN
fbem-16443	57	98	and	and	CCONJ
fbem-16443	57	99	practical	practical	ADJ
fbem-16443	57	100	exercises	exercise	NOUN
fbem-16443	57	101	.	.	PUNCT
fbem-16443	58	1	5	5	X
fbem-16443	58	2	.	.	X
fbem-16443	58	3	conclusion	conclusion	NOUN
fbem-16443	58	4	with	with	ADP
fbem-16443	58	5	the	the	DET
fbem-16443	58	6	deepening	deepening	NOUN
fbem-16443	58	7	of	of	ADP
fbem-16443	58	8	the	the	DET
fbem-16443	58	9	personal	personal	ADJ
fbem-16443	58	10	income	income	NOUN
fbem-16443	58	11	tax	tax	NOUN
fbem-16443	58	12	reform	reform	NOUN
fbem-16443	58	13	,	,	PUNCT
fbem-16443	58	14	the	the	DET
fbem-16443	58	15	problems	problem	NOUN
fbem-16443	58	16	of	of	ADP
fbem-16443	58	17	personal	personal	ADJ
fbem-16443	58	18	income	income	NOUN
fbem-16443	58	19	tax	tax	NOUN
fbem-16443	58	20	collection	collection	NOUN
fbem-16443	58	21	and	and	CCONJ
fbem-16443	58	22	administration	administration	NOUN
fbem-16443	58	23	have	have	AUX
fbem-16443	58	24	been	be	AUX
fbem-16443	58	25	gradually	gradually	ADV
fbem-16443	58	26	exposed	expose	VERB
fbem-16443	58	27	.	.	PUNCT
fbem-16443	59	1	due	due	ADP
fbem-16443	59	2	to	to	ADP
fbem-16443	59	3	the	the	DET
fbem-16443	59	4	wide	wide	ADJ
fbem-16443	59	5	scope	scope	NOUN
fbem-16443	59	6	of	of	ADP
fbem-16443	59	7	personal	personal	ADJ
fbem-16443	59	8	income	income	NOUN
fbem-16443	59	9	tax	tax	NOUN
fbem-16443	59	10	,	,	PUNCT
fbem-16443	59	11	the	the	DET
fbem-16443	59	12	problems	problem	NOUN
fbem-16443	59	13	are	be	AUX
fbem-16443	59	14	different	different	ADJ
fbem-16443	59	15	from	from	ADP
fbem-16443	59	16	place	place	NOUN
fbem-16443	59	17	to	to	ADP
fbem-16443	59	18	place	place	NOUN
fbem-16443	59	19	,	,	PUNCT
fbem-16443	59	20	but	but	CCONJ
fbem-16443	59	21	most	most	ADJ
fbem-16443	59	22	of	of	ADP
fbem-16443	59	23	them	they	PRON
fbem-16443	59	24	are	be	AUX
fbem-16443	59	25	caused	cause	VERB
fbem-16443	59	26	by	by	ADP
fbem-16443	59	27	the	the	DET
fbem-16443	59	28	existence	existence	NOUN
fbem-16443	59	29	of	of	ADP
fbem-16443	59	30	information	information	NOUN
fbem-16443	59	31	barriers	barrier	NOUN
fbem-16443	59	32	and	and	CCONJ
fbem-16443	59	33	the	the	DET
fbem-16443	59	34	low	low	ADJ
fbem-16443	59	35	degree	degree	NOUN
fbem-16443	59	36	of	of	ADP
fbem-16443	59	37	taxpayers	taxpayer	NOUN
fbem-16443	59	38	'	'	PART
fbem-16443	59	39	compliance	compliance	NOUN
fbem-16443	59	40	.	.	PUNCT
fbem-16443	60	1	local	local	ADJ
fbem-16443	60	2	tax	tax	NOUN
fbem-16443	60	3	departments	department	NOUN
fbem-16443	60	4	can	can	AUX
fbem-16443	60	5	only	only	ADV
fbem-16443	60	6	improve	improve	VERB
fbem-16443	60	7	the	the	DET
fbem-16443	60	8	quality	quality	NOUN
fbem-16443	60	9	and	and	CCONJ
fbem-16443	60	10	efficiency	efficiency	NOUN
fbem-16443	60	11	of	of	ADP
fbem-16443	60	12	personal	personal	ADJ
fbem-16443	60	13	income	income	NOUN
fbem-16443	60	14	tax	tax	NOUN
fbem-16443	60	15	collection	collection	NOUN
fbem-16443	60	16	and	and	CCONJ
fbem-16443	60	17	administration	administration	NOUN
fbem-16443	60	18	and	and	CCONJ
fbem-16443	60	19	promote	promote	VERB
fbem-16443	60	20	income	income	NOUN
fbem-16443	60	21	fairness	fairness	NOUN
fbem-16443	60	22	by	by	ADP
fbem-16443	60	23	strengthening	strengthen	VERB
fbem-16443	60	24	the	the	DET
fbem-16443	60	25	measures	measure	NOUN
fbem-16443	60	26	of	of	ADP
fbem-16443	60	27	source	source	NOUN
fbem-16443	60	28	control	control	NOUN
fbem-16443	60	29	,	,	PUNCT
fbem-16443	60	30	information	information	NOUN
fbem-16443	60	31	tax	tax	NOUN
fbem-16443	60	32	control	control	NOUN
fbem-16443	60	33	,	,	PUNCT
fbem-16443	60	34	data	datum	NOUN
fbem-16443	60	35	tax	tax	NOUN
fbem-16443	60	36	control	control	NOUN
fbem-16443	60	37	and	and	CCONJ
fbem-16443	60	38	collaborative	collaborative	ADJ
fbem-16443	60	39	tax	tax	NOUN
fbem-16443	60	40	control	control	NOUN
fbem-16443	60	41	,	,	PUNCT
fbem-16443	60	42	etc	etc	X
fbem-16443	60	43	.	.	X
fbem-16443	61	1	meanwhile	meanwhile	ADV
fbem-16443	61	2	,	,	PUNCT
fbem-16443	61	3	the	the	DET
fbem-16443	61	4	tax	tax	NOUN
fbem-16443	61	5	departments	department	NOUN
fbem-16443	61	6	should	should	AUX
fbem-16443	61	7	also	also	ADV
fbem-16443	61	8	strengthen	strengthen	VERB
fbem-16443	61	9	the	the	DET
fbem-16443	61	10	publicity	publicity	NOUN
fbem-16443	61	11	and	and	CCONJ
fbem-16443	61	12	awareness	awareness	NOUN
fbem-16443	61	13	program	program	NOUN
fbem-16443	61	14	.	.	PUNCT
fbem-16443	62	1	at	at	ADP
fbem-16443	62	2	the	the	DET
fbem-16443	62	3	same	same	ADJ
fbem-16443	62	4	time	time	NOUN
fbem-16443	62	5	,	,	PUNCT
fbem-16443	62	6	tax	tax	NOUN
fbem-16443	62	7	departments	department	NOUN
fbem-16443	62	8	should	should	AUX
fbem-16443	62	9	also	also	ADV
fbem-16443	62	10	strengthen	strengthen	VERB
fbem-16443	62	11	publicity	publicity	NOUN
fbem-16443	62	12	to	to	PART
fbem-16443	62	13	enhance	enhance	VERB
fbem-16443	62	14	taxpayers	taxpayer	NOUN
fbem-16443	62	15	'	'	PART
fbem-16443	62	16	awareness	awareness	NOUN
fbem-16443	62	17	of	of	ADP
fbem-16443	62	18	paying	pay	VERB
fbem-16443	62	19	taxes	taxis	NOUN
fbem-16443	62	20	on	on	ADP
fbem-16443	62	21	their	their	PRON
fbem-16443	62	22	own	own	ADJ
fbem-16443	62	23	,	,	PUNCT
fbem-16443	62	24	improve	improve	VERB
fbem-16443	62	25	taxpayers	taxpayer	NOUN
fbem-16443	62	26	'	'	PART
fbem-16443	62	27	compliance	compliance	NOUN
fbem-16443	62	28	with	with	ADP
fbem-16443	62	29	tax	tax	NOUN
fbem-16443	62	30	laws	law	NOUN
fbem-16443	62	31	,	,	PUNCT
fbem-16443	62	32	and	and	CCONJ
fbem-16443	62	33	encourage	encourage	VERB
fbem-16443	62	34	natural	natural	ADJ
fbem-16443	62	35	person	person	NOUN
fbem-16443	62	36	taxpayers	taxpayer	NOUN
fbem-16443	62	37	to	to	PART
fbem-16443	62	38	develop	develop	VERB
fbem-16443	62	39	the	the	DET
fbem-16443	62	40	habit	habit	NOUN
fbem-16443	62	41	of	of	ADP
fbem-16443	62	42	paying	pay	VERB
fbem-16443	62	43	taxes	taxis	NOUN
fbem-16443	62	44	on	on	ADP
fbem-16443	62	45	their	their	PRON
fbem-16443	62	46	own	own	ADJ
fbem-16443	62	47	,	,	PUNCT
fbem-16443	62	48	so	so	SCONJ
fbem-16443	62	49	as	as	SCONJ
fbem-16443	62	50	to	to	PART
fbem-16443	62	51	bring	bring	VERB
fbem-16443	62	52	into	into	ADP
fbem-16443	62	53	full	full	ADJ
fbem-16443	62	54	play	play	NOUN
fbem-16443	62	55	the	the	DET
fbem-16443	62	56	role	role	NOUN
fbem-16443	62	57	of	of	ADP
fbem-16443	62	58	personal	personal	ADJ
fbem-16443	62	59	income	income	NOUN
fbem-16443	62	60	tax	tax	NOUN
fbem-16443	62	61	in	in	ADP
fbem-16443	62	62	promoting	promote	VERB
fbem-16443	62	63	the	the	DET
fbem-16443	62	64	common	common	ADJ
fbem-16443	62	65	prosperity	prosperity	NOUN
fbem-16443	62	66	of	of	ADP
fbem-16443	62	67	the	the	DET
fbem-16443	62	68	society	society	NOUN
fbem-16443	62	69	and	and	CCONJ
fbem-16443	62	70	regulating	regulate	VERB
fbem-16443	62	71	the	the	DET
fbem-16443	62	72	distribution	distribution	NOUN
fbem-16443	62	73	of	of	ADP
fbem-16443	62	74	incomes	income	NOUN
fbem-16443	62	75	.	.	PUNCT
fbem-16443	63	1	references	reference	NOUN
fbem-16443	63	2	[	[	X
fbem-16443	63	3	1	1	NUM
fbem-16443	63	4	]	]	X
fbem-16443	63	5	peter	peter	PROPN
fbem-16443	63	6	,	,	PUNCT
fbem-16443	63	7	k.	k.	PROPN
fbem-16443	63	8	,	,	PUNCT
fbem-16443	63	9	buttrick	buttrick	PROPN
fbem-16443	63	10	,	,	PUNCT
fbem-16443	63	11	s.	s.	PROPN
fbem-16443	63	12	,	,	PUNCT
fbem-16443	63	13	&	&	CCONJ
fbem-16443	63	14	duncan	duncan	PROPN
fbem-16443	63	15	,	,	PUNCT
fbem-16443	63	16	d.	d.	PROPN
fbem-16443	63	17	(	(	PUNCT
fbem-16443	63	18	2010	2010	NUM
fbem-16443	63	19	)	)	PUNCT
fbem-16443	63	20	.	.	PUNCT
fbem-16443	64	1	global	global	ADJ
fbem-16443	64	2	reform	reform	NOUN
fbem-16443	64	3	of	of	ADP
fbem-16443	64	4	personal	personal	ADJ
fbem-16443	64	5	income	income	NOUN
fbem-16443	64	6	taxation	taxation	NOUN
fbem-16443	64	7	,	,	PUNCT
fbem-16443	64	8	1981–2005	1981–2005	NUM
fbem-16443	64	9	:	:	PUNCT
fbem-16443	64	10	evidence	evidence	NOUN
fbem-16443	64	11	from	from	ADP
fbem-16443	64	12	189	189	NUM
fbem-16443	64	13	countries	country	NOUN
fbem-16443	64	14	.	.	PUNCT
fbem-16443	65	1	national	national	ADJ
fbem-16443	65	2	tax	tax	PROPN
fbem-16443	65	3	journal	journal	PROPN
fbem-16443	65	4	,	,	PUNCT
fbem-16443	65	5	63(3	63(3	NUM
fbem-16443	65	6	)	)	PUNCT
fbem-16443	65	7	,	,	PUNCT
fbem-16443	65	8	447–478	447–478	NUM
fbem-16443	65	9	.	.	PUNCT
fbem-16443	66	1	[	[	X
fbem-16443	66	2	2	2	NUM
fbem-16443	66	3	]	]	X
fbem-16443	66	4	monti	monti	X
fbem-16443	66	5	,	,	PUNCT
fbem-16443	66	6	m.	m.	NOUN
fbem-16443	66	7	g.	g.	PROPN
fbem-16443	66	8	,	,	PUNCT
fbem-16443	66	9	pellegrino	pellegrino	PROPN
fbem-16443	66	10	,	,	PUNCT
fbem-16443	66	11	s.	s.	PROPN
fbem-16443	66	12	,	,	PUNCT
fbem-16443	66	13	&	&	CCONJ
fbem-16443	66	14	vernizzi	vernizzi	ADJ
fbem-16443	66	15	,	,	PUNCT
fbem-16443	66	16	a.	a.	NOUN
fbem-16443	66	17	(	(	PUNCT
fbem-16443	66	18	2015	2015	NUM
fbem-16443	66	19	)	)	PUNCT
fbem-16443	66	20	.	.	PUNCT
fbem-16443	67	1	on	on	ADP
fbem-16443	67	2	measuring	measure	VERB
fbem-16443	67	3	inequity	inequity	NOUN
fbem-16443	67	4	in	in	ADP
fbem-16443	67	5	taxation	taxation	NOUN
fbem-16443	67	6	among	among	ADP
fbem-16443	67	7	groups	group	NOUN
fbem-16443	67	8	of	of	ADP
fbem-16443	67	9	income	income	NOUN
fbem-16443	67	10	units	unit	NOUN
fbem-16443	67	11	.	.	PUNCT
fbem-16443	68	1	review	review	NOUN
fbem-16443	68	2	of	of	ADP
fbem-16443	68	3	income	income	NOUN
fbem-16443	68	4	and	and	CCONJ
fbem-16443	68	5	wealth	wealth	NOUN
fbem-16443	68	6	,	,	PUNCT
fbem-16443	68	7	61(1	61(1	NOUN
fbem-16443	68	8	)	)	PUNCT
fbem-16443	68	9	,	,	PUNCT
fbem-16443	68	10	43–58	43–58	NOUN
fbem-16443	68	11	.	.	PUNCT
fbem-16443	69	1	[	[	X
fbem-16443	69	2	3	3	X
fbem-16443	69	3	]	]	X
fbem-16443	69	4	personal	personal	ADJ
fbem-16443	69	5	income	income	NOUN
fbem-16443	69	6	tax	tax	NOUN
fbem-16443	69	7	reform	reform	NOUN
fbem-16443	69	8	plan	plan	NOUN
fbem-16443	69	9	and	and	CCONJ
fbem-16443	69	10	collection	collection	NOUN
fbem-16443	69	11	and	and	CCONJ
fbem-16443	69	12	management	management	NOUN
fbem-16443	69	13	conditions	condition	NOUN
fbem-16443	69	14	,	,	PUNCT
fbem-16443	69	15	gao	gao	PROPN
fbem-16443	69	16	peiyong	peiyong	PROPN
fbem-16443	69	17	,	,	PUNCT
fbem-16443	69	18	yang	yang	PROPN
fbem-16443	69	19	zhiqiang	zhiqiang	PROPN
fbem-16443	69	20	,	,	PUNCT
fbem-16443	69	21	etc	etc	X
fbem-16443	69	22	.	.	X
fbem-16443	69	23	research	research	NOUN
fbem-16443	69	24	on	on	ADP
fbem-16443	69	25	the	the	DET
fbem-16443	69	26	individual	individual	ADJ
fbem-16443	69	27	income	income	NOUN
fbem-16443	69	28	tax	tax	NOUN
fbem-16443	69	29	reform	reform	NOUN
fbem-16443	69	30	plan	plan	NOUN
fbem-16443	69	31	and	and	CCONJ
fbem-16443	69	32	the	the	DET
fbem-16443	69	33	conditions	condition	NOUN
fbem-16443	69	34	for	for	ADP
fbem-16443	69	35	tax	tax	NOUN
fbem-16443	69	36	collection	collection	NOUN
fbem-16443	69	37	and	and	CCONJ
fbem-16443	69	38	administration	administration	NOUN
fbem-16443	70	1	[	[	X
fbem-16443	70	2	j	j	X
fbem-16443	70	3	]	]	X
fbem-16443	70	4	.	.	PUNCT
fbem-16443	71	1	tax	tax	NOUN
fbem-16443	71	2	research	research	NOUN
fbem-16443	71	3	,	,	PUNCT
fbem-16443	71	4	2017	2017	NUM
fbem-16443	71	5	(	(	PUNCT
fbem-16443	71	6	02	02	NUM
fbem-16443	71	7	):	):	PUNCT
fbem-16443	71	8	38	38	NUM
fbem-16443	71	9	-	-	SYM
fbem-16443	71	10	44	44	NUM
fbem-16443	71	11	.	.	PUNCT
fbem-16443	72	1	[	[	X
fbem-16443	72	2	4	4	NUM
fbem-16443	72	3	]	]	X
fbem-16443	72	4	morini	morini	X
fbem-16443	72	5	,	,	PUNCT
fbem-16443	72	6	m.	m.	NOUN
fbem-16443	72	7	,	,	PUNCT
fbem-16443	72	8	&	&	CCONJ
fbem-16443	72	9	pellegrino	pellegrino	PROPN
fbem-16443	72	10	,	,	PUNCT
fbem-16443	72	11	s.	s.	PROPN
fbem-16443	72	12	(	(	PUNCT
fbem-16443	72	13	2018	2018	NUM
fbem-16443	72	14	)	)	PUNCT
fbem-16443	72	15	.	.	PUNCT
fbem-16443	73	1	personal	personal	ADJ
fbem-16443	73	2	income	income	NOUN
fbem-16443	73	3	tax	tax	NOUN
fbem-16443	73	4	reforms	reform	NOUN
fbem-16443	73	5	:	:	PUNCT
fbem-16443	73	6	a	a	DET
fbem-16443	73	7	genetic	genetic	ADJ
fbem-16443	73	8	algorithm	algorithm	NOUN
fbem-16443	73	9	approach	approach	NOUN
fbem-16443	73	10	.	.	PUNCT
fbem-16443	74	1	european	european	PROPN
fbem-16443	74	2	journal	journal	PROPN
fbem-16443	74	3	of	of	ADP
fbem-16443	74	4	operational	operational	ADJ
fbem-16443	74	5	research	research	NOUN
fbem-16443	74	6	,	,	PUNCT
fbem-16443	74	7	264(3	264(3	NUM
fbem-16443	74	8	)	)	PUNCT
fbem-16443	74	9	,	,	PUNCT
fbem-16443	74	10	994–1004	994–1004	NUM
fbem-16443	74	11	.	.	PUNCT
fbem-16443	75	1	[	[	X
fbem-16443	75	2	5	5	NUM
fbem-16443	75	3	]	]	PUNCT
fbem-16443	75	4	tang	tang	NOUN
fbem-16443	75	5	rocket	rocket	NOUN
fbem-16443	75	6	,	,	PUNCT
fbem-16443	75	7	song	song	NOUN
fbem-16443	75	8	yuanjun	yuanjun	PROPN
fbem-16443	75	9	.	.	PUNCT
fbem-16443	76	1	research	research	NOUN
fbem-16443	76	2	on	on	ADP
fbem-16443	76	3	the	the	DET
fbem-16443	76	4	third	third	ADJ
fbem-16443	76	5	-	-	PUNCT
fbem-16443	76	6	party	party	NOUN
fbem-16443	76	7	taxrelated	taxrelate	VERB
fbem-16443	76	8	information	information	NOUN
fbem-16443	76	9	sharing	share	VERB
fbem-16443	76	10	system	system	NOUN
fbem-16443	76	11	in	in	ADP
fbem-16443	76	12	the	the	DET
fbem-16443	76	13	collection	collection	NOUN
fbem-16443	76	14	and	and	CCONJ
fbem-16443	76	15	administration	administration	NOUN
fbem-16443	76	16	of	of	ADP
fbem-16443	76	17	individual	individual	ADJ
fbem-16443	76	18	income	income	NOUN
fbem-16443	76	19	tax	tax	NOUN
fbem-16443	76	20	in	in	ADP
fbem-16443	76	21	the	the	DET
fbem-16443	76	22	era	era	NOUN
fbem-16443	76	23	of	of	ADP
fbem-16443	76	24	big	big	ADJ
fbem-16443	76	25	data	datum	NOUN
fbem-16443	77	1	[	[	X
fbem-16443	77	2	j	j	X
fbem-16443	77	3	]	]	X
fbem-16443	77	4	.	.	PUNCT
fbem-16443	78	1	tax	tax	NOUN
fbem-16443	78	2	research	research	NOUN
fbem-16443	78	3	,	,	PUNCT
fbem-16443	78	4	2020	2020	NUM
fbem-16443	78	5	(	(	PUNCT
fbem-16443	78	6	01	01	NUM
fbem-16443	78	7	):	):	PUNCT
fbem-16443	78	8	101	101	NUM
fbem-16443	78	9	-	-	SYM
fbem-16443	78	10	107	107	NUM
fbem-16443	78	11	.	.	PUNCT