id	sid	tid	token	lemma	pos
fbem-17270	1	1	frontiers	frontier	NOUN
fbem-17270	1	2	in	in	ADP
fbem-17270	1	3	business	business	NOUN
fbem-17270	1	4	,	,	PUNCT
fbem-17270	1	5	economics	economic	NOUN
fbem-17270	1	6	and	and	CCONJ
fbem-17270	1	7	management	management	NOUN
fbem-17270	1	8	issn	issn	PROPN
fbem-17270	1	9	:	:	PUNCT
fbem-17270	1	10	2766	2766	NUM
fbem-17270	1	11	-	-	PUNCT
fbem-17270	1	12	824x	824x	NUM
fbem-17270	1	13	|	|	ADJ
fbem-17270	1	14	vol	vol	NOUN
fbem-17270	1	15	.	.	PROPN
fbem-17270	1	16	13	13	NUM
fbem-17270	1	17	,	,	PUNCT
fbem-17270	1	18	no	no	INTJ
fbem-17270	1	19	.	.	NOUN
fbem-17270	1	20	2	2	NUM
fbem-17270	1	21	,	,	PUNCT
fbem-17270	1	22	2024	2024	NUM
fbem-17270	1	23	1	1	NUM
fbem-17270	1	24	research	research	NOUN
fbem-17270	1	25	on	on	ADP
fbem-17270	1	26	the	the	DET
fbem-17270	1	27	historical	historical	ADJ
fbem-17270	1	28	evolution	evolution	NOUN
fbem-17270	1	29	and	and	CCONJ
fbem-17270	1	30	development	development	NOUN
fbem-17270	1	31	trends	trend	NOUN
fbem-17270	1	32	of	of	ADP
fbem-17270	1	33	property	property	NOUN
fbem-17270	1	34	tax	tax	NOUN
fbem-17270	1	35	in	in	ADP
fbem-17270	1	36	china	china	PROPN
fbem-17270	1	37	yiyang	yiyang	PROPN
fbem-17270	1	38	xu1	xu1	PROPN
fbem-17270	1	39	,	,	PUNCT
fbem-17270	1	40	*	*	PUNCT
fbem-17270	1	41	1beijing	1beijing	NUM
fbem-17270	1	42	technology	technology	NOUN
fbem-17270	1	43	and	and	CCONJ
fbem-17270	1	44	business	business	NOUN
fbem-17270	1	45	university	university	NOUN
fbem-17270	1	46	,	,	PUNCT
fbem-17270	1	47	fangshan	fangshan	NOUN
fbem-17270	1	48	,	,	PUNCT
fbem-17270	1	49	beijing	beijing	PROPN
fbem-17270	1	50	,	,	PUNCT
fbem-17270	1	51	102400	102400	NUM
fbem-17270	1	52	,	,	PUNCT
fbem-17270	1	53	china	china	PROPN
fbem-17270	1	54	*	*	PUNCT
fbem-17270	1	55	corresponding	correspond	VERB
fbem-17270	1	56	author	author	NOUN
fbem-17270	1	57	:	:	PUNCT
fbem-17270	1	58	724489007@qq.com	724489007@qq.com	NUM
fbem-17270	1	59	*	*	PUNCT
fbem-17270	1	60	abstract	abstract	NOUN
fbem-17270	1	61	:	:	PUNCT
fbem-17270	1	62	the	the	DET
fbem-17270	1	63	reform	reform	NOUN
fbem-17270	1	64	of	of	ADP
fbem-17270	1	65	property	property	NOUN
fbem-17270	1	66	tax	tax	NOUN
fbem-17270	1	67	,	,	PUNCT
fbem-17270	1	68	as	as	ADP
fbem-17270	1	69	a	a	DET
fbem-17270	1	70	focal	focal	ADJ
fbem-17270	1	71	point	point	NOUN
fbem-17270	1	72	of	of	ADP
fbem-17270	1	73	our	our	PRON
fbem-17270	1	74	country	country	NOUN
fbem-17270	1	75	's	's	PART
fbem-17270	1	76	tax	tax	NOUN
fbem-17270	1	77	reform	reform	NOUN
fbem-17270	1	78	,	,	PUNCT
fbem-17270	1	79	is	be	AUX
fbem-17270	1	80	closely	closely	ADV
fbem-17270	1	81	intertwined	intertwine	VERB
fbem-17270	1	82	with	with	ADP
fbem-17270	1	83	the	the	DET
fbem-17270	1	84	development	development	NOUN
fbem-17270	1	85	of	of	ADP
fbem-17270	1	86	the	the	DET
fbem-17270	1	87	national	national	ADJ
fbem-17270	1	88	economy	economy	NOUN
fbem-17270	1	89	and	and	CCONJ
fbem-17270	1	90	the	the	DET
fbem-17270	1	91	well	well	ADV
fbem-17270	1	92	-	-	PUNCT
fbem-17270	1	93	being	being	NOUN
fbem-17270	1	94	of	of	ADP
fbem-17270	1	95	the	the	DET
fbem-17270	1	96	people	people	NOUN
fbem-17270	1	97	.	.	PUNCT
fbem-17270	2	1	based	base	VERB
fbem-17270	2	2	on	on	ADP
fbem-17270	2	3	the	the	DET
fbem-17270	2	4	background	background	NOUN
fbem-17270	2	5	and	and	CCONJ
fbem-17270	2	6	progress	progress	NOUN
fbem-17270	2	7	of	of	ADP
fbem-17270	2	8	property	property	NOUN
fbem-17270	2	9	tax	tax	NOUN
fbem-17270	2	10	reform	reform	NOUN
fbem-17270	2	11	,	,	PUNCT
fbem-17270	2	12	this	this	DET
fbem-17270	2	13	paper	paper	NOUN
fbem-17270	2	14	conducts	conduct	VERB
fbem-17270	2	15	an	an	DET
fbem-17270	2	16	in	in	ADP
fbem-17270	2	17	-	-	PUNCT
fbem-17270	2	18	depth	depth	NOUN
fbem-17270	2	19	analysis	analysis	NOUN
fbem-17270	2	20	of	of	ADP
fbem-17270	2	21	relevant	relevant	ADJ
fbem-17270	2	22	literature	literature	NOUN
fbem-17270	2	23	and	and	CCONJ
fbem-17270	2	24	policy	policy	NOUN
fbem-17270	2	25	documents	document	NOUN
fbem-17270	2	26	,	,	PUNCT
fbem-17270	2	27	studying	study	VERB
fbem-17270	2	28	the	the	DET
fbem-17270	2	29	evolution	evolution	NOUN
fbem-17270	2	30	of	of	ADP
fbem-17270	2	31	property	property	NOUN
fbem-17270	2	32	tax	tax	NOUN
fbem-17270	2	33	in	in	ADP
fbem-17270	2	34	different	different	ADJ
fbem-17270	2	35	historical	historical	ADJ
fbem-17270	2	36	periods	period	NOUN
fbem-17270	2	37	.	.	PUNCT
fbem-17270	3	1	it	it	PRON
fbem-17270	3	2	also	also	ADV
fbem-17270	3	3	provides	provide	VERB
fbem-17270	3	4	an	an	DET
fbem-17270	3	5	evaluation	evaluation	NOUN
fbem-17270	3	6	of	of	ADP
fbem-17270	3	7	the	the	DET
fbem-17270	3	8	current	current	ADJ
fbem-17270	3	9	property	property	NOUN
fbem-17270	3	10	tax	tax	NOUN
fbem-17270	3	11	system	system	NOUN
fbem-17270	3	12	and	and	CCONJ
fbem-17270	3	13	suggestions	suggestion	NOUN
fbem-17270	3	14	for	for	ADP
fbem-17270	3	15	future	future	ADJ
fbem-17270	3	16	development	development	NOUN
fbem-17270	3	17	.	.	PUNCT
fbem-17270	4	1	the	the	DET
fbem-17270	4	2	paper	paper	NOUN
fbem-17270	4	3	will	will	AUX
fbem-17270	4	4	further	far	ADV
fbem-17270	4	5	explore	explore	VERB
fbem-17270	4	6	existing	exist	VERB
fbem-17270	4	7	issues	issue	NOUN
fbem-17270	4	8	in	in	ADP
fbem-17270	4	9	the	the	DET
fbem-17270	4	10	implementation	implementation	NOUN
fbem-17270	4	11	of	of	ADP
fbem-17270	4	12	property	property	NOUN
fbem-17270	4	13	tax	tax	NOUN
fbem-17270	4	14	,	,	PUNCT
fbem-17270	4	15	analyze	analyze	VERB
fbem-17270	4	16	potential	potential	ADJ
fbem-17270	4	17	solutions	solution	NOUN
fbem-17270	4	18	,	,	PUNCT
fbem-17270	4	19	and	and	CCONJ
fbem-17270	4	20	put	put	VERB
fbem-17270	4	21	forward	forward	ADP
fbem-17270	4	22	recommendations	recommendation	NOUN
fbem-17270	4	23	and	and	CCONJ
fbem-17270	4	24	directions	direction	NOUN
fbem-17270	4	25	for	for	ADP
fbem-17270	4	26	property	property	NOUN
fbem-17270	4	27	tax	tax	NOUN
fbem-17270	4	28	reform	reform	NOUN
fbem-17270	4	29	.	.	PUNCT
fbem-17270	5	1	keywords	keyword	NOUN
fbem-17270	5	2	:	:	PUNCT
fbem-17270	5	3	property	property	NOUN
fbem-17270	5	4	tax	tax	NOUN
fbem-17270	5	5	;	;	PUNCT
fbem-17270	5	6	reform	reform	NOUN
fbem-17270	5	7	;	;	PUNCT
fbem-17270	5	8	pilot	pilot	NOUN
fbem-17270	5	9	.	.	PUNCT
fbem-17270	6	1	1	1	X
fbem-17270	6	2	.	.	X
fbem-17270	6	3	development	development	NOUN
fbem-17270	6	4	overview	overview	NOUN
fbem-17270	6	5	and	and	CCONJ
fbem-17270	6	6	literature	literature	NOUN
fbem-17270	6	7	review	review	NOUN
fbem-17270	6	8	1.1	1.1	NUM
fbem-17270	6	9	.	.	PUNCT
fbem-17270	7	1	development	development	NOUN
fbem-17270	7	2	overview	overview	NOUN
fbem-17270	7	3	tracing	trace	VERB
fbem-17270	7	4	back	back	ADV
fbem-17270	7	5	to	to	ADP
fbem-17270	7	6	the	the	DET
fbem-17270	7	7	1980s	1980	NOUN
fbem-17270	7	8	,	,	PUNCT
fbem-17270	7	9	the	the	DET
fbem-17270	7	10	concept	concept	NOUN
fbem-17270	7	11	of	of	ADP
fbem-17270	7	12	property	property	NOUN
fbem-17270	7	13	tax	tax	NOUN
fbem-17270	7	14	was	be	AUX
fbem-17270	7	15	first	first	ADV
fbem-17270	7	16	introduced	introduce	VERB
fbem-17270	7	17	in	in	ADP
fbem-17270	7	18	1986	1986	NUM
fbem-17270	7	19	when	when	SCONJ
fbem-17270	7	20	the	the	DET
fbem-17270	7	21	national	national	ADJ
fbem-17270	7	22	government	government	NOUN
fbem-17270	7	23	issued	issue	VERB
fbem-17270	7	24	the	the	DET
fbem-17270	7	25	"	"	PUNCT
fbem-17270	7	26	interim	interim	ADJ
fbem-17270	7	27	regulations	regulation	NOUN
fbem-17270	7	28	of	of	ADP
fbem-17270	7	29	the	the	DET
fbem-17270	7	30	people	people	NOUN
fbem-17270	7	31	's	's	PART
fbem-17270	7	32	republic	republic	NOUN
fbem-17270	7	33	of	of	ADP
fbem-17270	7	34	china	china	PROPN
fbem-17270	7	35	on	on	ADP
fbem-17270	7	36	property	property	NOUN
fbem-17270	7	37	tax	tax	NOUN
fbem-17270	7	38	.	.	PUNCT
fbem-17270	7	39	"	"	PUNCT
fbem-17270	8	1	due	due	ADP
fbem-17270	8	2	to	to	ADP
fbem-17270	8	3	the	the	DET
fbem-17270	8	4	difficulties	difficulty	NOUN
fbem-17270	8	5	in	in	ADP
fbem-17270	8	6	implementation	implementation	NOUN
fbem-17270	8	7	,	,	PUNCT
fbem-17270	8	8	there	there	PRON
fbem-17270	8	9	was	be	VERB
fbem-17270	8	10	little	little	ADJ
fbem-17270	8	11	action	action	NOUN
fbem-17270	8	12	following	follow	VERB
fbem-17270	8	13	the	the	DET
fbem-17270	8	14	release	release	NOUN
fbem-17270	8	15	,	,	PUNCT
fbem-17270	8	16	and	and	CCONJ
fbem-17270	8	17	formal	formal	ADJ
fbem-17270	8	18	collection	collection	NOUN
fbem-17270	8	19	did	do	AUX
fbem-17270	8	20	not	not	PART
fbem-17270	8	21	commence	commence	VERB
fbem-17270	8	22	.	.	PUNCT
fbem-17270	9	1	in	in	ADP
fbem-17270	9	2	october	october	PROPN
fbem-17270	9	3	2003	2003	NUM
fbem-17270	9	4	,	,	PUNCT
fbem-17270	9	5	during	during	ADP
fbem-17270	9	6	the	the	DET
fbem-17270	9	7	third	third	ADJ
fbem-17270	9	8	plenary	plenary	ADJ
fbem-17270	9	9	session	session	NOUN
fbem-17270	9	10	of	of	ADP
fbem-17270	9	11	the	the	DET
fbem-17270	9	12	16th	16th	ADJ
fbem-17270	9	13	party	party	NOUN
fbem-17270	9	14	congress	congress	PROPN
fbem-17270	9	15	,	,	PUNCT
fbem-17270	9	16	the	the	DET
fbem-17270	9	17	idea	idea	NOUN
fbem-17270	9	18	of	of	ADP
fbem-17270	9	19	levying	levy	VERB
fbem-17270	9	20	property	property	NOUN
fbem-17270	9	21	tax	tax	NOUN
fbem-17270	9	22	under	under	ADP
fbem-17270	9	23	certain	certain	ADJ
fbem-17270	9	24	conditions	condition	NOUN
fbem-17270	9	25	was	be	AUX
fbem-17270	9	26	initially	initially	ADV
fbem-17270	9	27	proposed	propose	VERB
fbem-17270	9	28	,	,	PUNCT
fbem-17270	9	29	drawing	draw	VERB
fbem-17270	9	30	widespread	widespread	ADJ
fbem-17270	9	31	attention	attention	NOUN
fbem-17270	9	32	from	from	ADP
fbem-17270	9	33	society	society	NOUN
fbem-17270	9	34	.	.	PUNCT
fbem-17270	10	1	in	in	ADP
fbem-17270	10	2	2010	2010	NUM
fbem-17270	10	3	,	,	PUNCT
fbem-17270	10	4	the	the	DET
fbem-17270	10	5	national	national	ADJ
fbem-17270	10	6	government	government	NOUN
fbem-17270	10	7	decided	decide	VERB
fbem-17270	10	8	to	to	PART
fbem-17270	10	9	gradually	gradually	ADV
fbem-17270	10	10	advance	advance	VERB
fbem-17270	10	11	the	the	DET
fbem-17270	10	12	reform	reform	NOUN
fbem-17270	10	13	of	of	ADP
fbem-17270	10	14	property	property	NOUN
fbem-17270	10	15	tax	tax	NOUN
fbem-17270	10	16	.	.	PUNCT
fbem-17270	11	1	in	in	ADP
fbem-17270	11	2	2011	2011	NUM
fbem-17270	11	3	,	,	PUNCT
fbem-17270	11	4	pilot	pilot	NOUN
fbem-17270	11	5	programs	program	NOUN
fbem-17270	11	6	for	for	ADP
fbem-17270	11	7	property	property	NOUN
fbem-17270	11	8	tax	tax	NOUN
fbem-17270	11	9	reform	reform	NOUN
fbem-17270	11	10	were	be	AUX
fbem-17270	11	11	initiated	initiate	VERB
fbem-17270	11	12	in	in	ADP
fbem-17270	11	13	shanghai	shanghai	PROPN
fbem-17270	11	14	and	and	CCONJ
fbem-17270	11	15	chongqing	chongqing	PROPN
fbem-17270	11	16	.	.	PUNCT
fbem-17270	12	1	in	in	ADP
fbem-17270	12	2	the	the	DET
fbem-17270	12	3	10th	10th	ADJ
fbem-17270	12	4	meeting	meeting	NOUN
fbem-17270	12	5	of	of	ADP
fbem-17270	12	6	the	the	DET
fbem-17270	12	7	central	central	ADJ
fbem-17270	12	8	finance	finance	NOUN
fbem-17270	12	9	and	and	CCONJ
fbem-17270	12	10	economic	economic	ADJ
fbem-17270	12	11	affairs	affairs	PROPN
fbem-17270	12	12	commission	commission	NOUN
fbem-17270	12	13	in	in	ADP
fbem-17270	12	14	2021	2021	NUM
fbem-17270	12	15	,	,	PUNCT
fbem-17270	12	16	it	it	PRON
fbem-17270	12	17	was	be	AUX
fbem-17270	12	18	emphasized	emphasize	VERB
fbem-17270	12	19	to	to	PART
fbem-17270	12	20	"	"	PUNCT
fbem-17270	12	21	actively	actively	ADV
fbem-17270	12	22	and	and	CCONJ
fbem-17270	12	23	prudently	prudently	ADV
fbem-17270	12	24	promote	promote	VERB
fbem-17270	12	25	legislation	legislation	NOUN
fbem-17270	12	26	and	and	CCONJ
fbem-17270	12	27	reform	reform	NOUN
fbem-17270	12	28	of	of	ADP
fbem-17270	12	29	real	real	ADJ
fbem-17270	12	30	estate	estate	NOUN
fbem-17270	12	31	tax	tax	NOUN
fbem-17270	12	32	and	and	CCONJ
fbem-17270	12	33	carry	carry	VERB
fbem-17270	12	34	out	out	ADP
fbem-17270	12	35	pilot	pilot	NOUN
fbem-17270	12	36	work	work	NOUN
fbem-17270	12	37	effectively	effectively	ADV
fbem-17270	12	38	.	.	PUNCT
fbem-17270	12	39	"	"	PUNCT
fbem-17270	13	1	on	on	ADP
fbem-17270	13	2	march	march	PROPN
fbem-17270	13	3	16	16	NUM
fbem-17270	13	4	,	,	PUNCT
fbem-17270	13	5	2023	2023	NUM
fbem-17270	13	6	,	,	PUNCT
fbem-17270	13	7	xinhua	xinhua	PROPN
fbem-17270	13	8	news	news	PROPN
fbem-17270	13	9	agency	agency	PROPN
fbem-17270	13	10	conducted	conduct	VERB
fbem-17270	13	11	an	an	DET
fbem-17270	13	12	interview	interview	NOUN
fbem-17270	13	13	with	with	ADP
fbem-17270	13	14	relevant	relevant	ADJ
fbem-17270	13	15	officials	official	NOUN
fbem-17270	13	16	from	from	ADP
fbem-17270	13	17	the	the	DET
fbem-17270	13	18	ministry	ministry	PROPN
fbem-17270	13	19	of	of	ADP
fbem-17270	13	20	finance	finance	NOUN
fbem-17270	13	21	regarding	regard	VERB
fbem-17270	13	22	the	the	DET
fbem-17270	13	23	pilot	pilot	NOUN
fbem-17270	13	24	work	work	NOUN
fbem-17270	13	25	on	on	ADP
fbem-17270	13	26	the	the	DET
fbem-17270	13	27	real	real	ADJ
fbem-17270	13	28	estate	estate	NOUN
fbem-17270	13	29	tax	tax	NOUN
fbem-17270	13	30	system	system	NOUN
fbem-17270	13	31	.	.	PUNCT
fbem-17270	14	1	according	accord	VERB
fbem-17270	14	2	to	to	ADP
fbem-17270	14	3	insiders	insider	NOUN
fbem-17270	14	4	,	,	PUNCT
fbem-17270	14	5	based	base	VERB
fbem-17270	14	6	on	on	ADP
fbem-17270	14	7	the	the	DET
fbem-17270	14	8	authorization	authorization	NOUN
fbem-17270	14	9	of	of	ADP
fbem-17270	14	10	the	the	DET
fbem-17270	14	11	standing	standing	PROPN
fbem-17270	14	12	committee	committee	PROPN
fbem-17270	14	13	of	of	ADP
fbem-17270	14	14	the	the	DET
fbem-17270	14	15	national	national	PROPN
fbem-17270	14	16	people	people	PROPN
fbem-17270	14	17	's	's	PART
fbem-17270	14	18	congress	congress	PROPN
fbem-17270	14	19	,	,	PUNCT
fbem-17270	14	20	some	some	DET
fbem-17270	14	21	cities	city	NOUN
fbem-17270	14	22	have	have	AUX
fbem-17270	14	23	conducted	conduct	VERB
fbem-17270	14	24	investigations	investigation	NOUN
fbem-17270	14	25	and	and	CCONJ
fbem-17270	14	26	preliminary	preliminary	ADJ
fbem-17270	14	27	studies	study	NOUN
fbem-17270	14	28	on	on	ADP
fbem-17270	14	29	the	the	DET
fbem-17270	14	30	reform	reform	NOUN
fbem-17270	14	31	pilot	pilot	NOUN
fbem-17270	14	32	of	of	ADP
fbem-17270	14	33	property	property	NOUN
fbem-17270	14	34	tax	tax	NOUN
fbem-17270	14	35	.	.	PUNCT
fbem-17270	15	1	however	however	ADV
fbem-17270	15	2	,	,	PUNCT
fbem-17270	15	3	after	after	ADP
fbem-17270	15	4	a	a	DET
fbem-17270	15	5	comprehensive	comprehensive	ADJ
fbem-17270	15	6	analysis	analysis	NOUN
fbem-17270	15	7	of	of	ADP
fbem-17270	15	8	various	various	ADJ
fbem-17270	15	9	aspects	aspect	NOUN
fbem-17270	15	10	,	,	PUNCT
fbem-17270	15	11	the	the	DET
fbem-17270	15	12	scope	scope	NOUN
fbem-17270	15	13	of	of	ADP
fbem-17270	15	14	the	the	DET
fbem-17270	15	15	pilot	pilot	NOUN
fbem-17270	15	16	cities	city	NOUN
fbem-17270	15	17	for	for	ADP
fbem-17270	15	18	real	real	ADJ
fbem-17270	15	19	estate	estate	NOUN
fbem-17270	15	20	tax	tax	NOUN
fbem-17270	15	21	reform	reform	NOUN
fbem-17270	15	22	can	can	AUX
fbem-17270	15	23	not	not	PART
fbem-17270	15	24	be	be	AUX
fbem-17270	15	25	expanded	expand	VERB
fbem-17270	15	26	within	within	ADP
fbem-17270	15	27	this	this	DET
fbem-17270	15	28	year	year	NOUN
fbem-17270	15	29	.	.	PUNCT
fbem-17270	16	1	1.2	1.2	NUM
fbem-17270	16	2	.	.	X
fbem-17270	16	3	literature	literature	PROPN
fbem-17270	16	4	review	review	PROPN
fbem-17270	16	5	currently	currently	ADV
fbem-17270	16	6	,	,	PUNCT
fbem-17270	16	7	research	research	NOUN
fbem-17270	16	8	on	on	ADP
fbem-17270	16	9	the	the	DET
fbem-17270	16	10	pilot	pilot	NOUN
fbem-17270	16	11	reform	reform	NOUN
fbem-17270	16	12	of	of	ADP
fbem-17270	16	13	property	property	NOUN
fbem-17270	16	14	tax	tax	NOUN
fbem-17270	16	15	in	in	ADP
fbem-17270	16	16	china	china	PROPN
fbem-17270	16	17	is	be	AUX
fbem-17270	16	18	primarily	primarily	ADV
fbem-17270	16	19	focused	focus	VERB
fbem-17270	16	20	on	on	ADP
fbem-17270	16	21	the	the	DET
fbem-17270	16	22	following	follow	VERB
fbem-17270	16	23	five	five	NUM
fbem-17270	16	24	aspects	aspect	NOUN
fbem-17270	16	25	:	:	PUNCT
fbem-17270	16	26	first	first	ADV
fbem-17270	16	27	,	,	PUNCT
fbem-17270	16	28	analyzing	analyze	VERB
fbem-17270	16	29	the	the	DET
fbem-17270	16	30	impact	impact	NOUN
fbem-17270	16	31	of	of	ADP
fbem-17270	16	32	the	the	DET
fbem-17270	16	33	implementation	implementation	NOUN
fbem-17270	16	34	of	of	ADP
fbem-17270	16	35	the	the	DET
fbem-17270	16	36	property	property	NOUN
fbem-17270	16	37	tax	tax	NOUN
fbem-17270	16	38	policy	policy	NOUN
fbem-17270	16	39	on	on	ADP
fbem-17270	16	40	the	the	DET
fbem-17270	16	41	overall	overall	ADJ
fbem-17270	16	42	economic	economic	ADJ
fbem-17270	16	43	trends	trend	NOUN
fbem-17270	16	44	;	;	PUNCT
fbem-17270	16	45	second	second	ADV
fbem-17270	16	46	,	,	PUNCT
fbem-17270	16	47	examining	examine	VERB
fbem-17270	16	48	the	the	DET
fbem-17270	16	49	influence	influence	NOUN
fbem-17270	16	50	of	of	ADP
fbem-17270	16	51	property	property	NOUN
fbem-17270	16	52	tax	tax	NOUN
fbem-17270	16	53	as	as	ADP
fbem-17270	16	54	a	a	DET
fbem-17270	16	55	local	local	ADJ
fbem-17270	16	56	tax	tax	NOUN
fbem-17270	16	57	on	on	ADP
fbem-17270	16	58	the	the	DET
fbem-17270	16	59	fiscal	fiscal	ADJ
fbem-17270	16	60	revenue	revenue	NOUN
fbem-17270	16	61	of	of	ADP
fbem-17270	16	62	the	the	DET
fbem-17270	16	63	collecting	collect	VERB
fbem-17270	16	64	regions	region	NOUN
fbem-17270	16	65	;	;	PUNCT
fbem-17270	16	66	third	third	ADV
fbem-17270	16	67	,	,	PUNCT
fbem-17270	16	68	studying	study	VERB
fbem-17270	16	69	the	the	DET
fbem-17270	16	70	changes	change	NOUN
fbem-17270	16	71	in	in	ADP
fbem-17270	16	72	housing	housing	NOUN
fbem-17270	16	73	prices	price	NOUN
fbem-17270	16	74	in	in	ADP
fbem-17270	16	75	pilot	pilot	NOUN
fbem-17270	16	76	cities	city	NOUN
fbem-17270	16	77	after	after	ADP
fbem-17270	16	78	the	the	DET
fbem-17270	16	79	implementation	implementation	NOUN
fbem-17270	16	80	of	of	ADP
fbem-17270	16	81	property	property	NOUN
fbem-17270	16	82	tax	tax	NOUN
fbem-17270	16	83	;	;	PUNCT
fbem-17270	16	84	fourth	fourth	ADV
fbem-17270	16	85	,	,	PUNCT
fbem-17270	16	86	analyzing	analyze	VERB
fbem-17270	16	87	the	the	DET
fbem-17270	16	88	variations	variation	NOUN
fbem-17270	16	89	in	in	ADP
fbem-17270	16	90	disposable	disposable	ADJ
fbem-17270	16	91	income	income	NOUN
fbem-17270	16	92	of	of	ADP
fbem-17270	16	93	residents	resident	NOUN
fbem-17270	16	94	in	in	ADP
fbem-17270	16	95	pilot	pilot	NOUN
fbem-17270	16	96	cities	city	NOUN
fbem-17270	16	97	after	after	ADP
fbem-17270	16	98	the	the	DET
fbem-17270	16	99	implementation	implementation	NOUN
fbem-17270	16	100	of	of	ADP
fbem-17270	16	101	property	property	NOUN
fbem-17270	16	102	tax	tax	NOUN
fbem-17270	16	103	;	;	PUNCT
fbem-17270	16	104	fifth	fifth	ADJ
fbem-17270	16	105	,	,	PUNCT
fbem-17270	16	106	assessing	assess	VERB
fbem-17270	16	107	the	the	DET
fbem-17270	16	108	impact	impact	NOUN
fbem-17270	16	109	of	of	ADP
fbem-17270	16	110	the	the	DET
fbem-17270	16	111	reform	reform	NOUN
fbem-17270	16	112	on	on	ADP
fbem-17270	16	113	local	local	ADJ
fbem-17270	16	114	basic	basic	ADJ
fbem-17270	16	115	public	public	ADJ
fbem-17270	16	116	services	service	NOUN
fbem-17270	16	117	.	.	PUNCT
fbem-17270	17	1	after	after	ADP
fbem-17270	17	2	reviewing	review	VERB
fbem-17270	17	3	the	the	DET
fbem-17270	17	4	literature	literature	NOUN
fbem-17270	17	5	on	on	ADP
fbem-17270	17	6	property	property	NOUN
fbem-17270	17	7	tax	tax	NOUN
fbem-17270	17	8	reform	reform	NOUN
fbem-17270	17	9	,	,	PUNCT
fbem-17270	17	10	we	we	PRON
fbem-17270	17	11	have	have	AUX
fbem-17270	17	12	summarized	summarize	VERB
fbem-17270	17	13	and	and	CCONJ
fbem-17270	17	14	distilled	distil	VERB
fbem-17270	17	15	the	the	DET
fbem-17270	17	16	research	research	NOUN
fbem-17270	17	17	processes	process	NOUN
fbem-17270	17	18	and	and	CCONJ
fbem-17270	17	19	results	result	NOUN
fbem-17270	17	20	of	of	ADP
fbem-17270	17	21	various	various	ADJ
fbem-17270	17	22	scholars	scholar	NOUN
fbem-17270	17	23	.	.	PUNCT
fbem-17270	18	1	duan	duan	PROPN
fbem-17270	18	2	shou'an	shou'an	PROPN
fbem-17270	18	3	(	(	PUNCT
fbem-17270	18	4	2014	2014	NUM
fbem-17270	18	5	)	)	PUNCT
fbem-17270	18	6	argues	argue	VERB
fbem-17270	18	7	that	that	SCONJ
fbem-17270	18	8	as	as	ADP
fbem-17270	18	9	a	a	DET
fbem-17270	18	10	local	local	ADJ
fbem-17270	18	11	tax	tax	NOUN
fbem-17270	18	12	with	with	ADP
fbem-17270	18	13	a	a	DET
fbem-17270	18	14	relatively	relatively	ADV
fbem-17270	18	15	low	low	ADJ
fbem-17270	18	16	tax	tax	NOUN
fbem-17270	18	17	rate	rate	NOUN
fbem-17270	18	18	,	,	PUNCT
fbem-17270	18	19	property	property	NOUN
fbem-17270	18	20	tax	tax	NOUN
fbem-17270	18	21	has	have	VERB
fbem-17270	18	22	an	an	DET
fbem-17270	18	23	unclear	unclear	ADJ
fbem-17270	18	24	impact	impact	NOUN
fbem-17270	18	25	on	on	ADP
fbem-17270	18	26	the	the	DET
fbem-17270	18	27	improvement	improvement	NOUN
fbem-17270	18	28	of	of	ADP
fbem-17270	18	29	local	local	ADJ
fbem-17270	18	30	fiscal	fiscal	ADJ
fbem-17270	18	31	revenue	revenue	NOUN
fbem-17270	18	32	and	and	CCONJ
fbem-17270	18	33	has	have	VERB
fbem-17270	18	34	a	a	DET
fbem-17270	18	35	limited	limited	ADJ
fbem-17270	18	36	scope	scope	NOUN
fbem-17270	18	37	in	in	ADP
fbem-17270	18	38	redistributing	redistribute	VERB
fbem-17270	18	39	social	social	ADJ
fbem-17270	18	40	wealth	wealth	NOUN
fbem-17270	18	41	.	.	PUNCT
fbem-17270	19	1	zhan	zhan	PROPN
fbem-17270	19	2	peng	peng	PROPN
fbem-17270	19	3	and	and	CCONJ
fbem-17270	19	4	li	li	PROPN
fbem-17270	19	5	shi	shi	PROPN
fbem-17270	19	6	(	(	PUNCT
fbem-17270	19	7	2015	2015	NUM
fbem-17270	19	8	)	)	PUNCT
fbem-17270	19	9	,	,	PUNCT
fbem-17270	19	10	through	through	ADP
fbem-17270	19	11	analyzing	analyze	VERB
fbem-17270	19	12	data	datum	NOUN
fbem-17270	19	13	from	from	ADP
fbem-17270	19	14	16	16	NUM
fbem-17270	19	15	provincial	provincial	ADJ
fbem-17270	19	16	urban	urban	ADJ
fbem-17270	19	17	residents	resident	NOUN
fbem-17270	19	18	,	,	PUNCT
fbem-17270	19	19	found	find	VERB
fbem-17270	19	20	that	that	SCONJ
fbem-17270	19	21	property	property	NOUN
fbem-17270	19	22	tax	tax	NOUN
fbem-17270	19	23	could	could	AUX
fbem-17270	19	24	effectively	effectively	ADV
fbem-17270	19	25	narrow	narrow	VERB
fbem-17270	19	26	income	income	NOUN
fbem-17270	19	27	gaps	gap	NOUN
fbem-17270	19	28	.	.	PUNCT
fbem-17270	20	1	li	li	PROPN
fbem-17270	20	2	yonggang	yonggang	PROPN
fbem-17270	20	3	(	(	PUNCT
fbem-17270	20	4	2015	2015	NUM
fbem-17270	20	5	)	)	PUNCT
fbem-17270	20	6	,	,	PUNCT
fbem-17270	20	7	by	by	ADP
fbem-17270	20	8	simulating	simulate	VERB
fbem-17270	20	9	the	the	DET
fbem-17270	20	10	economic	economic	ADJ
fbem-17270	20	11	effects	effect	NOUN
fbem-17270	20	12	of	of	ADP
fbem-17270	20	13	levying	levy	VERB
fbem-17270	20	14	property	property	NOUN
fbem-17270	20	15	tax	tax	NOUN
fbem-17270	20	16	,	,	PUNCT
fbem-17270	20	17	concludes	conclude	VERB
fbem-17270	20	18	that	that	SCONJ
fbem-17270	20	19	property	property	NOUN
fbem-17270	20	20	tax	tax	NOUN
fbem-17270	20	21	not	not	PART
fbem-17270	20	22	only	only	ADV
fbem-17270	20	23	can	can	AUX
fbem-17270	20	24	curb	curb	VERB
fbem-17270	20	25	the	the	DET
fbem-17270	20	26	growth	growth	NOUN
fbem-17270	20	27	of	of	ADP
fbem-17270	20	28	housing	housing	NOUN
fbem-17270	20	29	prices	price	NOUN
fbem-17270	20	30	but	but	CCONJ
fbem-17270	20	31	also	also	ADV
fbem-17270	20	32	effectively	effectively	ADV
fbem-17270	20	33	increase	increase	VERB
fbem-17270	20	34	local	local	ADJ
fbem-17270	20	35	fiscal	fiscal	ADJ
fbem-17270	20	36	revenue	revenue	NOUN
fbem-17270	20	37	and	and	CCONJ
fbem-17270	20	38	social	social	ADJ
fbem-17270	20	39	welfare	welfare	NOUN
fbem-17270	20	40	.	.	PUNCT
fbem-17270	21	1	hu	hu	PROPN
fbem-17270	21	2	yijian	yijian	PROPN
fbem-17270	21	3	and	and	CCONJ
fbem-17270	21	4	fan	fan	PROPN
fbem-17270	21	5	yannan	yannan	PROPN
fbem-17270	21	6	(	(	PUNCT
fbem-17270	21	7	2016	2016	NUM
fbem-17270	21	8	)	)	PUNCT
fbem-17270	21	9	believe	believe	VERB
fbem-17270	21	10	that	that	SCONJ
fbem-17270	21	11	property	property	NOUN
fbem-17270	21	12	tax	tax	NOUN
fbem-17270	21	13	,	,	PUNCT
fbem-17270	21	14	levied	levy	VERB
fbem-17270	21	15	on	on	ADP
fbem-17270	21	16	immovable	immovable	ADJ
fbem-17270	21	17	properties	property	NOUN
fbem-17270	21	18	such	such	ADJ
fbem-17270	21	19	as	as	ADP
fbem-17270	21	20	land	land	NOUN
fbem-17270	21	21	and	and	CCONJ
fbem-17270	21	22	buildings	building	NOUN
fbem-17270	21	23	,	,	PUNCT
fbem-17270	21	24	compared	compare	VERB
fbem-17270	21	25	to	to	ADP
fbem-17270	21	26	land	land	NOUN
fbem-17270	21	27	transfer	transfer	NOUN
fbem-17270	21	28	income	income	NOUN
fbem-17270	21	29	and	and	CCONJ
fbem-17270	21	30	transfer	transfer	NOUN
fbem-17270	21	31	payments	payment	NOUN
fbem-17270	21	32	,	,	PUNCT
fbem-17270	21	33	possesses	possess	VERB
fbem-17270	21	34	sustainability	sustainability	NOUN
fbem-17270	21	35	and	and	CCONJ
fbem-17270	21	36	autonomy	autonomy	NOUN
fbem-17270	21	37	.	.	PUNCT
fbem-17270	22	1	it	it	PRON
fbem-17270	22	2	also	also	ADV
fbem-17270	22	3	has	have	VERB
fbem-17270	22	4	advantages	advantage	NOUN
fbem-17270	22	5	such	such	ADJ
fbem-17270	22	6	as	as	ADP
fbem-17270	22	7	abundant	abundant	ADJ
fbem-17270	22	8	tax	tax	NOUN
fbem-17270	22	9	sources	source	NOUN
fbem-17270	22	10	,	,	PUNCT
fbem-17270	22	11	broad	broad	ADJ
fbem-17270	22	12	tax	tax	NOUN
fbem-17270	22	13	base	base	NOUN
fbem-17270	22	14	,	,	PUNCT
fbem-17270	22	15	and	and	CCONJ
fbem-17270	22	16	stable	stable	ADJ
fbem-17270	22	17	income	income	NOUN
fbem-17270	22	18	,	,	PUNCT
fbem-17270	22	19	making	make	VERB
fbem-17270	22	20	it	it	PRON
fbem-17270	22	21	the	the	DET
fbem-17270	22	22	optimal	optimal	ADJ
fbem-17270	22	23	choice	choice	NOUN
fbem-17270	22	24	for	for	ADP
fbem-17270	22	25	local	local	ADJ
fbem-17270	22	26	taxation	taxation	NOUN
fbem-17270	22	27	.	.	PUNCT
fbem-17270	23	1	huang	huang	PROPN
fbem-17270	23	2	hong	hong	PROPN
fbem-17270	23	3	et	et	PROPN
fbem-17270	23	4	al	al	PROPN
fbem-17270	23	5	.	.	PROPN
fbem-17270	24	1	(	(	PUNCT
fbem-17270	24	2	2017	2017	NUM
fbem-17270	24	3	)	)	PUNCT
fbem-17270	24	4	argue	argue	VERB
fbem-17270	24	5	that	that	SCONJ
fbem-17270	24	6	property	property	NOUN
fbem-17270	24	7	tax	tax	NOUN
fbem-17270	24	8	reform	reform	NOUN
fbem-17270	24	9	may	may	AUX
fbem-17270	24	10	initially	initially	ADV
fbem-17270	24	11	lead	lead	VERB
fbem-17270	24	12	to	to	ADP
fbem-17270	24	13	a	a	DET
fbem-17270	24	14	downturn	downturn	NOUN
fbem-17270	24	15	in	in	ADP
fbem-17270	24	16	the	the	DET
fbem-17270	24	17	real	real	ADJ
fbem-17270	24	18	estate	estate	NOUN
fbem-17270	24	19	market	market	NOUN
fbem-17270	24	20	,	,	PUNCT
fbem-17270	24	21	causing	cause	VERB
fbem-17270	24	22	a	a	DET
fbem-17270	24	23	decline	decline	NOUN
fbem-17270	24	24	in	in	ADP
fbem-17270	24	25	local	local	ADJ
fbem-17270	24	26	fiscal	fiscal	ADJ
fbem-17270	24	27	revenue	revenue	NOUN
fbem-17270	24	28	and	and	CCONJ
fbem-17270	24	29	subsequently	subsequently	ADV
fbem-17270	24	30	impacting	impact	VERB
fbem-17270	24	31	the	the	DET
fbem-17270	24	32	overall	overall	ADJ
fbem-17270	24	33	macroeconomic	macroeconomic	ADJ
fbem-17270	24	34	downturn	downturn	NOUN
fbem-17270	24	35	,	,	PUNCT
fbem-17270	24	36	creating	create	VERB
fbem-17270	24	37	a	a	DET
fbem-17270	24	38	"	"	PUNCT
fbem-17270	24	39	domino	domino	NOUN
fbem-17270	24	40	effect	effect	NOUN
fbem-17270	24	41	.	.	PUNCT
fbem-17270	24	42	"	"	PUNCT
fbem-17270	25	1	duan	duan	PROPN
fbem-17270	25	2	meng	meng	PROPN
fbem-17270	25	3	and	and	CCONJ
fbem-17270	25	4	lou	lou	PROPN
fbem-17270	25	5	feng	feng	PROPN
fbem-17270	25	6	(	(	PUNCT
fbem-17270	25	7	2021	2021	NUM
fbem-17270	25	8	)	)	PUNCT
fbem-17270	25	9	employ	employ	VERB
fbem-17270	25	10	a	a	DET
fbem-17270	25	11	dynamic	dynamic	ADJ
fbem-17270	25	12	stochastic	stochastic	ADJ
fbem-17270	25	13	general	general	ADJ
fbem-17270	25	14	equilibrium	equilibrium	NOUN
fbem-17270	25	15	model	model	NOUN
fbem-17270	25	16	to	to	PART
fbem-17270	25	17	demonstrate	demonstrate	VERB
fbem-17270	25	18	that	that	SCONJ
fbem-17270	25	19	property	property	NOUN
fbem-17270	25	20	tax	tax	NOUN
fbem-17270	25	21	reform	reform	NOUN
fbem-17270	25	22	can	can	AUX
fbem-17270	25	23	adjust	adjust	VERB
fbem-17270	25	24	the	the	DET
fbem-17270	25	25	urbanrural	urbanrural	ADJ
fbem-17270	25	26	income	income	NOUN
fbem-17270	25	27	gap	gap	NOUN
fbem-17270	25	28	.	.	PUNCT
fbem-17270	26	1	2	2	X
fbem-17270	26	2	.	.	X
fbem-17270	26	3	current	current	ADJ
fbem-17270	26	4	status	status	NOUN
fbem-17270	26	5	and	and	CCONJ
fbem-17270	26	6	problem	problem	VERB
fbem-17270	26	7	analysis	analysis	NOUN
fbem-17270	26	8	2.1	2.1	NUM
fbem-17270	26	9	.	.	PUNCT
fbem-17270	27	1	current	current	ADJ
fbem-17270	27	2	status	status	NOUN
fbem-17270	27	3	2.1.1	2.1.1	NUM
fbem-17270	27	4	.	.	PUNCT
fbem-17270	28	1	shanghai	shanghai	PROPN
fbem-17270	28	2	pilot	pilot	PROPN
fbem-17270	28	3	policy	policy	PROPN
fbem-17270	28	4	shanghai	shanghai	PROPN
fbem-17270	28	5	imposes	impose	VERB
fbem-17270	28	6	property	property	NOUN
fbem-17270	28	7	tax	tax	NOUN
fbem-17270	28	8	on	on	ADP
fbem-17270	28	9	newly	newly	ADV
fbem-17270	28	10	purchased	purchase	VERB
fbem-17270	28	11	second	second	ADJ
fbem-17270	28	12	or	or	CCONJ
fbem-17270	28	13	subsequent	subsequent	ADJ
fbem-17270	28	14	residential	residential	ADJ
fbem-17270	28	15	properties	property	NOUN
fbem-17270	28	16	throughout	throughout	ADP
fbem-17270	28	17	the	the	DET
fbem-17270	28	18	city	city	NOUN
fbem-17270	28	19	,	,	PUNCT
fbem-17270	28	20	including	include	VERB
fbem-17270	28	21	newly	newly	ADV
fbem-17270	28	22	purchased	purchase	VERB
fbem-17270	28	23	second	second	ADJ
fbem-17270	28	24	-	-	PUNCT
fbem-17270	28	25	hand	hand	NOUN
fbem-17270	28	26	properties	property	NOUN
fbem-17270	28	27	and	and	CCONJ
fbem-17270	28	28	newly	newly	ADV
fbem-17270	28	29	constructed	construct	VERB
fbem-17270	28	30	commercial	commercial	ADJ
fbem-17270	28	31	housing	housing	NOUN
fbem-17270	28	32	(	(	PUNCT
fbem-17270	28	33	referred	refer	VERB
fbem-17270	28	34	to	to	ADP
fbem-17270	28	35	as	as	ADP
fbem-17270	28	36	"	"	PUNCT
fbem-17270	28	37	taxable	taxable	ADJ
fbem-17270	28	38	housing	housing	NOUN
fbem-17270	28	39	"	"	PUNCT
fbem-17270	28	40	)	)	PUNCT
fbem-17270	28	41	.	.	PUNCT
fbem-17270	29	1	the	the	DET
fbem-17270	29	2	tax	tax	NOUN
fbem-17270	29	3	also	also	ADV
fbem-17270	29	4	applies	apply	VERB
fbem-17270	29	5	to	to	ADP
fbem-17270	29	6	newly	newly	ADV
fbem-17270	29	7	purchased	purchase	VERB
fbem-17270	29	8	properties	property	NOUN
fbem-17270	29	9	for	for	ADP
fbem-17270	29	10	non	non	NOUN
fbem-17270	29	11	-	-	NOUN
fbem-17270	29	12	residents	resident	NOUN
fbem-17270	29	13	of	of	ADP
fbem-17270	29	14	the	the	DET
fbem-17270	29	15	city	city	NOUN
fbem-17270	29	16	(	(	PUNCT
fbem-17270	29	17	referred	refer	VERB
fbem-17270	29	18	to	to	ADP
fbem-17270	29	19	as	as	ADP
fbem-17270	29	20	"	"	PUNCT
fbem-17270	29	21	taxable	taxable	ADJ
fbem-17270	29	22	housing	housing	NOUN
fbem-17270	29	23	"	"	PUNCT
fbem-17270	29	24	)	)	PUNCT
fbem-17270	29	25	.	.	PUNCT
fbem-17270	30	1	the	the	DET
fbem-17270	30	2	calculation	calculation	NOUN
fbem-17270	30	3	is	be	AUX
fbem-17270	30	4	based	base	VERB
fbem-17270	30	5	on	on	ADP
fbem-17270	30	6	the	the	DET
fbem-17270	30	7	market	market	NOUN
fbem-17270	30	8	value	value	NOUN
fbem-17270	30	9	of	of	ADP
fbem-17270	30	10	the	the	DET
fbem-17270	30	11	property	property	NOUN
fbem-17270	30	12	,	,	PUNCT
fbem-17270	30	13	using	use	VERB
fbem-17270	30	14	the	the	DET
fbem-17270	30	15	assessed	assessed	ADJ
fbem-17270	30	16	value	value	NOUN
fbem-17270	30	17	of	of	ADP
fbem-17270	30	18	the	the	DET
fbem-17270	30	19	property	property	NOUN
fbem-17270	30	20	as	as	ADP
fbem-17270	30	21	a	a	DET
fbem-17270	30	22	reference	reference	NOUN
fbem-17270	30	23	,	,	PUNCT
fbem-17270	30	24	and	and	CCONJ
fbem-17270	30	25	the	the	DET
fbem-17270	30	26	property	property	NOUN
fbem-17270	30	27	is	be	AUX
fbem-17270	30	28	revalued	revalue	VERB
fbem-17270	30	29	within	within	ADP
fbem-17270	30	30	the	the	DET
fbem-17270	30	31	specified	specified	ADJ
fbem-17270	30	32	timeframe	timeframe	NOUN
fbem-17270	30	33	.	.	PUNCT
fbem-17270	31	1	in	in	ADP
fbem-17270	31	2	the	the	DET
fbem-17270	31	3	2	2	NUM
fbem-17270	31	4	initial	initial	ADJ
fbem-17270	31	5	years	year	NOUN
fbem-17270	31	6	,	,	PUNCT
fbem-17270	31	7	the	the	DET
fbem-17270	31	8	tax	tax	NOUN
fbem-17270	31	9	may	may	AUX
fbem-17270	31	10	be	be	AUX
fbem-17270	31	11	temporarily	temporarily	ADV
fbem-17270	31	12	levied	levy	VERB
fbem-17270	31	13	based	base	VERB
fbem-17270	31	14	on	on	ADP
fbem-17270	31	15	70	70	NUM
fbem-17270	31	16	%	%	NOUN
fbem-17270	31	17	of	of	ADP
fbem-17270	31	18	the	the	DET
fbem-17270	31	19	market	market	NOUN
fbem-17270	31	20	value	value	NOUN
fbem-17270	31	21	of	of	ADP
fbem-17270	31	22	the	the	DET
fbem-17270	31	23	property	property	NOUN
fbem-17270	31	24	.	.	PUNCT
fbem-17270	32	1	currently	currently	ADV
fbem-17270	32	2	,	,	PUNCT
fbem-17270	32	3	the	the	DET
fbem-17270	32	4	property	property	NOUN
fbem-17270	32	5	tax	tax	NOUN
fbem-17270	32	6	is	be	AUX
fbem-17270	32	7	temporarily	temporarily	ADV
fbem-17270	32	8	set	set	VERB
fbem-17270	32	9	at	at	ADP
fbem-17270	32	10	a	a	DET
fbem-17270	32	11	differential	differential	ADJ
fbem-17270	32	12	tax	tax	NOUN
fbem-17270	32	13	rate	rate	NOUN
fbem-17270	32	14	ranging	range	VERB
fbem-17270	32	15	from	from	ADP
fbem-17270	32	16	0.4	0.4	NUM
fbem-17270	32	17	%	%	NOUN
fbem-17270	32	18	to	to	PART
fbem-17270	32	19	0.6	0.6	NUM
fbem-17270	32	20	%	%	NOUN
fbem-17270	32	21	.	.	PUNCT
fbem-17270	33	1	the	the	DET
fbem-17270	33	2	applicable	applicable	ADJ
fbem-17270	33	3	tax	tax	NOUN
fbem-17270	33	4	rate	rate	NOUN
fbem-17270	33	5	is	be	AUX
fbem-17270	33	6	temporarily	temporarily	ADV
fbem-17270	33	7	set	set	VERB
fbem-17270	33	8	at	at	ADP
fbem-17270	33	9	0.6	0.6	NUM
fbem-17270	33	10	%	%	NOUN
fbem-17270	33	11	,	,	PUNCT
fbem-17270	33	12	but	but	CCONJ
fbem-17270	33	13	if	if	SCONJ
fbem-17270	33	14	the	the	DET
fbem-17270	33	15	market	market	NOUN
fbem-17270	33	16	transaction	transaction	NOUN
fbem-17270	33	17	price	price	NOUN
fbem-17270	33	18	per	per	ADP
fbem-17270	33	19	square	square	ADJ
fbem-17270	33	20	meter	meter	NOUN
fbem-17270	33	21	of	of	ADP
fbem-17270	33	22	the	the	DET
fbem-17270	33	23	taxable	taxable	ADJ
fbem-17270	33	24	housing	housing	NOUN
fbem-17270	33	25	is	be	AUX
fbem-17270	33	26	less	less	ADJ
fbem-17270	33	27	than	than	ADP
fbem-17270	33	28	twice	twice	DET
fbem-17270	33	29	the	the	DET
fbem-17270	33	30	average	average	ADJ
fbem-17270	33	31	selling	selling	NOUN
fbem-17270	33	32	price	price	NOUN
fbem-17270	33	33	of	of	ADP
fbem-17270	33	34	newly	newly	ADV
fbem-17270	33	35	constructed	construct	VERB
fbem-17270	33	36	commercial	commercial	ADJ
fbem-17270	33	37	housing	housing	NOUN
fbem-17270	33	38	in	in	ADP
fbem-17270	33	39	the	the	DET
fbem-17270	33	40	city	city	NOUN
fbem-17270	33	41	in	in	ADP
fbem-17270	33	42	the	the	DET
fbem-17270	33	43	previous	previous	ADJ
fbem-17270	33	44	year	year	NOUN
fbem-17270	33	45	(	(	PUNCT
fbem-17270	33	46	inclusive	inclusive	ADJ
fbem-17270	33	47	of	of	ADP
fbem-17270	33	48	twice	twice	DET
fbem-17270	33	49	that	that	DET
fbem-17270	33	50	value	value	NOUN
fbem-17270	33	51	)	)	PUNCT
fbem-17270	33	52	,	,	PUNCT
fbem-17270	33	53	the	the	DET
fbem-17270	33	54	tax	tax	NOUN
fbem-17270	33	55	rate	rate	NOUN
fbem-17270	33	56	can	can	AUX
fbem-17270	33	57	be	be	AUX
fbem-17270	33	58	temporarily	temporarily	ADV
fbem-17270	33	59	reduced	reduce	VERB
fbem-17270	33	60	to	to	ADP
fbem-17270	33	61	0.4%[2	0.4%[2	PROPN
fbem-17270	33	62	]	]	PUNCT
fbem-17270	33	63	.	.	PUNCT
fbem-17270	34	1	2.1.2	2.1.2	X
fbem-17270	34	2	.	.	PUNCT
fbem-17270	34	3	pilot	pilot	NOUN
fbem-17270	34	4	policy	policy	NOUN
fbem-17270	34	5	in	in	ADP
fbem-17270	34	6	chongqing	chongqe	VERB
fbem-17270	34	7	in	in	ADP
fbem-17270	34	8	chongqing	chongqing	PROPN
fbem-17270	34	9	,	,	PUNCT
fbem-17270	34	10	property	property	NOUN
fbem-17270	34	11	tax	tax	NOUN
fbem-17270	34	12	pilot	pilot	NOUN
fbem-17270	34	13	programs	program	NOUN
fbem-17270	34	14	are	be	AUX
fbem-17270	34	15	being	be	AUX
fbem-17270	34	16	implemented	implement	VERB
fbem-17270	34	17	in	in	ADP
fbem-17270	34	18	nine	nine	NUM
fbem-17270	34	19	main	main	ADJ
fbem-17270	34	20	urban	urban	ADJ
fbem-17270	34	21	districts	district	NOUN
fbem-17270	34	22	,	,	PUNCT
fbem-17270	34	23	including	include	VERB
fbem-17270	34	24	yuzhong	yuzhong	PROPN
fbem-17270	34	25	,	,	PUNCT
fbem-17270	34	26	yubei	yubei	NOUN
fbem-17270	34	27	,	,	PUNCT
fbem-17270	34	28	jiangbei	jiangbei	NOUN
fbem-17270	34	29	,	,	PUNCT
fbem-17270	34	30	dadukou	dadukou	PROPN
fbem-17270	34	31	,	,	PUNCT
fbem-17270	34	32	beibei	beibei	NOUN
fbem-17270	34	33	,	,	PUNCT
fbem-17270	34	34	jiulongpo	jiulongpo	NOUN
fbem-17270	34	35	,	,	PUNCT
fbem-17270	34	36	nan'an	nan'an	NOUN
fbem-17270	34	37	,	,	PUNCT
fbem-17270	34	38	shapingba	shapingba	NOUN
fbem-17270	34	39	,	,	PUNCT
fbem-17270	34	40	and	and	CCONJ
fbem-17270	34	41	other	other	ADJ
fbem-17270	34	42	districts	district	NOUN
fbem-17270	34	43	.	.	PUNCT
fbem-17270	35	1	the	the	DET
fbem-17270	35	2	property	property	NOUN
fbem-17270	35	3	tax	tax	NOUN
fbem-17270	35	4	in	in	ADP
fbem-17270	35	5	chongqing	chongqing	NOUN
fbem-17270	35	6	targets	target	NOUN
fbem-17270	35	7	standalone	standalone	ADJ
fbem-17270	35	8	self	self	NOUN
fbem-17270	35	9	-	-	PUNCT
fbem-17270	35	10	used	use	VERB
fbem-17270	35	11	commercial	commercial	ADJ
fbem-17270	35	12	properties	property	NOUN
fbem-17270	35	13	and	and	CCONJ
fbem-17270	35	14	highend	highend	ADJ
fbem-17270	35	15	commercial	commercial	ADJ
fbem-17270	35	16	properties	property	NOUN
fbem-17270	35	17	purchased	purchase	VERB
fbem-17270	35	18	by	by	ADP
fbem-17270	35	19	individuals	individual	NOUN
fbem-17270	35	20	without	without	ADP
fbem-17270	35	21	household	household	NOUN
fbem-17270	35	22	registration	registration	NOUN
fbem-17270	35	23	,	,	PUNCT
fbem-17270	35	24	unit	unit	NOUN
fbem-17270	35	25	affiliation	affiliation	NOUN
fbem-17270	35	26	,	,	PUNCT
fbem-17270	35	27	or	or	CCONJ
fbem-17270	35	28	employment	employment	NOUN
fbem-17270	35	29	.	.	PUNCT
fbem-17270	36	1	additionally	additionally	ADV
fbem-17270	36	2	,	,	PUNCT
fbem-17270	36	3	it	it	PRON
fbem-17270	36	4	applies	apply	VERB
fbem-17270	36	5	to	to	ADP
fbem-17270	36	6	second	second	ADJ
fbem-17270	36	7	or	or	CCONJ
fbem-17270	36	8	subsequent	subsequent	ADJ
fbem-17270	36	9	ordinary	ordinary	ADJ
fbem-17270	36	10	residential	residential	ADJ
fbem-17270	36	11	properties	property	NOUN
fbem-17270	36	12	purchased	purchase	VERB
fbem-17270	36	13	.	.	PUNCT
fbem-17270	37	1	under	under	ADP
fbem-17270	37	2	specified	specified	ADJ
fbem-17270	37	3	conditions	condition	NOUN
fbem-17270	37	4	,	,	PUNCT
fbem-17270	37	5	the	the	DET
fbem-17270	37	6	tax	tax	NOUN
fbem-17270	37	7	can	can	AUX
fbem-17270	37	8	be	be	AUX
fbem-17270	37	9	calculated	calculate	VERB
fbem-17270	37	10	based	base	VERB
fbem-17270	37	11	on	on	ADP
fbem-17270	37	12	the	the	DET
fbem-17270	37	13	appraisal	appraisal	NOUN
fbem-17270	37	14	value	value	NOUN
fbem-17270	37	15	of	of	ADP
fbem-17270	37	16	real	real	ADJ
fbem-17270	37	17	estate	estate	NOUN
fbem-17270	37	18	.	.	PUNCT
fbem-17270	38	1	for	for	ADP
fbem-17270	38	2	residents	resident	NOUN
fbem-17270	38	3	in	in	ADP
fbem-17270	38	4	chongqing	chongqe	VERB
fbem-17270	38	5	without	without	ADP
fbem-17270	38	6	household	household	NOUN
fbem-17270	38	7	registration	registration	NOUN
fbem-17270	38	8	,	,	PUNCT
fbem-17270	38	9	unit	unit	NOUN
fbem-17270	38	10	affiliation	affiliation	NOUN
fbem-17270	38	11	,	,	PUNCT
fbem-17270	38	12	or	or	CCONJ
fbem-17270	38	13	employment	employment	NOUN
fbem-17270	38	14	,	,	PUNCT
fbem-17270	38	15	who	who	PRON
fbem-17270	38	16	purchase	purchase	VERB
fbem-17270	38	17	second	second	ADJ
fbem-17270	38	18	or	or	CCONJ
fbem-17270	38	19	subsequent	subsequent	ADJ
fbem-17270	38	20	ordinary	ordinary	ADJ
fbem-17270	38	21	residential	residential	ADJ
fbem-17270	38	22	properties	property	NOUN
fbem-17270	38	23	,	,	PUNCT
fbem-17270	38	24	the	the	DET
fbem-17270	38	25	tax	tax	NOUN
fbem-17270	38	26	rate	rate	NOUN
fbem-17270	38	27	is	be	AUX
fbem-17270	38	28	set	set	VERB
fbem-17270	38	29	at	at	ADP
fbem-17270	38	30	0.5	0.5	NUM
fbem-17270	38	31	%	%	NOUN
fbem-17270	38	32	.	.	PUNCT
fbem-17270	39	1	for	for	ADP
fbem-17270	39	2	standalone	standalone	ADJ
fbem-17270	39	3	commercial	commercial	ADJ
fbem-17270	39	4	residences	residence	NOUN
fbem-17270	39	5	and	and	CCONJ
fbem-17270	39	6	high	high	ADJ
fbem-17270	39	7	-	-	PUNCT
fbem-17270	39	8	end	end	NOUN
fbem-17270	39	9	housing	housing	NOUN
fbem-17270	39	10	,	,	PUNCT
fbem-17270	39	11	the	the	DET
fbem-17270	39	12	tax	tax	NOUN
fbem-17270	39	13	rate	rate	NOUN
fbem-17270	39	14	is	be	AUX
fbem-17270	39	15	0.5	0.5	NUM
fbem-17270	39	16	%	%	NOUN
fbem-17270	39	17	for	for	ADP
fbem-17270	39	18	properties	property	NOUN
fbem-17270	39	19	with	with	ADP
fbem-17270	39	20	a	a	DET
fbem-17270	39	21	transaction	transaction	NOUN
fbem-17270	39	22	unit	unit	NOUN
fbem-17270	39	23	price	price	NOUN
fbem-17270	39	24	per	per	ADP
fbem-17270	39	25	square	square	ADJ
fbem-17270	39	26	meter	meter	NOUN
fbem-17270	39	27	below	below	ADP
fbem-17270	39	28	three	three	NUM
fbem-17270	39	29	times	time	NOUN
fbem-17270	39	30	the	the	DET
fbem-17270	39	31	average	average	ADJ
fbem-17270	39	32	transaction	transaction	NOUN
fbem-17270	39	33	unit	unit	NOUN
fbem-17270	39	34	price	price	NOUN
fbem-17270	39	35	of	of	ADP
fbem-17270	39	36	newly	newly	ADV
fbem-17270	39	37	constructed	construct	VERB
fbem-17270	39	38	commercial	commercial	ADJ
fbem-17270	39	39	housing	housing	NOUN
fbem-17270	39	40	in	in	ADP
fbem-17270	39	41	the	the	DET
fbem-17270	39	42	main	main	ADJ
fbem-17270	39	43	urban	urban	ADJ
fbem-17270	39	44	districts	district	NOUN
fbem-17270	39	45	of	of	ADP
fbem-17270	39	46	the	the	DET
fbem-17270	39	47	previous	previous	ADJ
fbem-17270	39	48	two	two	NUM
fbem-17270	39	49	years	year	NOUN
fbem-17270	39	50	.	.	PUNCT
fbem-17270	40	1	for	for	ADP
fbem-17270	40	2	properties	property	NOUN
fbem-17270	40	3	with	with	ADP
fbem-17270	40	4	a	a	DET
fbem-17270	40	5	unit	unit	NOUN
fbem-17270	40	6	price	price	NOUN
fbem-17270	40	7	three	three	NUM
fbem-17270	40	8	times	time	NOUN
fbem-17270	40	9	(	(	PUNCT
fbem-17270	40	10	inclusive	inclusive	NOUN
fbem-17270	40	11	)	)	PUNCT
fbem-17270	40	12	to	to	ADP
fbem-17270	40	13	four	four	NUM
fbem-17270	40	14	times	time	NOUN
fbem-17270	40	15	,	,	PUNCT
fbem-17270	40	16	the	the	DET
fbem-17270	40	17	tax	tax	NOUN
fbem-17270	40	18	rate	rate	NOUN
fbem-17270	40	19	is	be	AUX
fbem-17270	40	20	1	1	NUM
fbem-17270	40	21	%	%	NOUN
fbem-17270	40	22	,	,	PUNCT
fbem-17270	40	23	and	and	CCONJ
fbem-17270	40	24	for	for	ADP
fbem-17270	40	25	properties	property	NOUN
fbem-17270	40	26	with	with	ADP
fbem-17270	40	27	a	a	DET
fbem-17270	40	28	unit	unit	NOUN
fbem-17270	40	29	price	price	NOUN
fbem-17270	40	30	four	four	NUM
fbem-17270	40	31	times	time	NOUN
fbem-17270	40	32	(	(	PUNCT
fbem-17270	40	33	inclusive	inclusive	ADJ
fbem-17270	40	34	)	)	PUNCT
fbem-17270	40	35	or	or	CCONJ
fbem-17270	40	36	above	above	ADV
fbem-17270	40	37	,	,	PUNCT
fbem-17270	40	38	the	the	DET
fbem-17270	40	39	tax	tax	NOUN
fbem-17270	40	40	rate	rate	NOUN
fbem-17270	40	41	is	be	AUX
fbem-17270	40	42	1.2%[2	1.2%[2	NOUN
fbem-17270	40	43	]	]	X
fbem-17270	40	44	.	.	PUNCT
fbem-17270	41	1	2.1.3	2.1.3	NUM
fbem-17270	41	2	.	.	PUNCT
fbem-17270	41	3	comparative	comparative	ADJ
fbem-17270	41	4	analysis	analysis	NOUN
fbem-17270	41	5	of	of	ADP
fbem-17270	41	6	policies	policy	NOUN
fbem-17270	41	7	in	in	ADP
fbem-17270	41	8	two	two	NUM
fbem-17270	41	9	locations	location	NOUN
fbem-17270	41	10	2.1.3.1	2.1.3.1	NUM
fbem-17270	41	11	scope	scope	NOUN
fbem-17270	41	12	of	of	ADP
fbem-17270	41	13	applicability	applicability	NOUN
fbem-17270	41	14	and	and	CCONJ
fbem-17270	41	15	price	price	NOUN
fbem-17270	41	16	determination	determination	NOUN
fbem-17270	41	17	the	the	DET
fbem-17270	41	18	implementation	implementation	NOUN
fbem-17270	41	19	scope	scope	NOUN
fbem-17270	41	20	of	of	ADP
fbem-17270	41	21	property	property	NOUN
fbem-17270	41	22	tax	tax	NOUN
fbem-17270	41	23	in	in	ADP
fbem-17270	41	24	shanghai	shanghai	PROPN
fbem-17270	41	25	covers	cover	VERB
fbem-17270	41	26	the	the	DET
fbem-17270	41	27	entire	entire	ADJ
fbem-17270	41	28	administrative	administrative	ADJ
fbem-17270	41	29	divisions	division	NOUN
fbem-17270	41	30	of	of	ADP
fbem-17270	41	31	the	the	DET
fbem-17270	41	32	city	city	NOUN
fbem-17270	41	33	,	,	PUNCT
fbem-17270	41	34	with	with	ADP
fbem-17270	41	35	the	the	DET
fbem-17270	41	36	'	'	PUNCT
fbem-17270	41	37	new	new	ADJ
fbem-17270	41	38	house	house	NOUN
fbem-17270	41	39	selling	sell	VERB
fbem-17270	41	40	price	price	NOUN
fbem-17270	41	41	'	'	PUNCT
fbem-17270	41	42	being	be	AUX
fbem-17270	41	43	the	the	DET
fbem-17270	41	44	selling	selling	NOUN
fbem-17270	41	45	price	price	NOUN
fbem-17270	41	46	of	of	ADP
fbem-17270	41	47	new	new	ADJ
fbem-17270	41	48	houses	house	NOUN
fbem-17270	41	49	in	in	ADP
fbem-17270	41	50	shanghai	shanghai	PROPN
fbem-17270	41	51	from	from	ADP
fbem-17270	41	52	the	the	DET
fbem-17270	41	53	previous	previous	ADJ
fbem-17270	41	54	year	year	NOUN
fbem-17270	41	55	.	.	PUNCT
fbem-17270	42	1	in	in	ADP
fbem-17270	42	2	chongqing	chongqing	PROPN
fbem-17270	42	3	,	,	PUNCT
fbem-17270	42	4	the	the	DET
fbem-17270	42	5	pilot	pilot	NOUN
fbem-17270	42	6	program	program	NOUN
fbem-17270	42	7	is	be	AUX
fbem-17270	42	8	conducted	conduct	VERB
fbem-17270	42	9	in	in	ADP
fbem-17270	42	10	the	the	DET
fbem-17270	42	11	nine	nine	NUM
fbem-17270	42	12	main	main	ADJ
fbem-17270	42	13	urban	urban	ADJ
fbem-17270	42	14	districts	district	NOUN
fbem-17270	42	15	of	of	ADP
fbem-17270	42	16	chongqing	chongqing	PROPN
fbem-17270	42	17	.	.	PUNCT
fbem-17270	43	1	the	the	DET
fbem-17270	43	2	'	'	PUNCT
fbem-17270	43	3	new	new	ADJ
fbem-17270	43	4	house	house	NOUN
fbem-17270	43	5	selling	sell	VERB
fbem-17270	43	6	price	price	NOUN
fbem-17270	43	7	'	'	PUNCT
fbem-17270	43	8	is	be	AUX
fbem-17270	43	9	calculated	calculate	VERB
fbem-17270	43	10	as	as	ADP
fbem-17270	43	11	the	the	DET
fbem-17270	43	12	average	average	NOUN
fbem-17270	43	13	of	of	ADP
fbem-17270	43	14	the	the	DET
fbem-17270	43	15	selling	sell	VERB
fbem-17270	43	16	prices	price	NOUN
fbem-17270	43	17	of	of	ADP
fbem-17270	43	18	commercial	commercial	ADJ
fbem-17270	43	19	housing	housing	NOUN
fbem-17270	43	20	in	in	ADP
fbem-17270	43	21	the	the	DET
fbem-17270	43	22	main	main	ADJ
fbem-17270	43	23	urban	urban	ADJ
fbem-17270	43	24	districts	district	NOUN
fbem-17270	43	25	from	from	ADP
fbem-17270	43	26	the	the	DET
fbem-17270	43	27	two	two	NUM
fbem-17270	43	28	years	year	NOUN
fbem-17270	43	29	prior	prior	ADV
fbem-17270	43	30	.	.	PUNCT
fbem-17270	44	1	2.1.3.2	2.1.3.2	NUM
fbem-17270	44	2	whether	whether	SCONJ
fbem-17270	44	3	the	the	DET
fbem-17270	44	4	existing	exist	VERB
fbem-17270	44	5	property	property	NOUN
fbem-17270	44	6	has	have	AUX
fbem-17270	44	7	been	be	AUX
fbem-17270	44	8	expropriated	expropriate	VERB
fbem-17270	44	9	all	all	DET
fbem-17270	44	10	properties	property	NOUN
fbem-17270	44	11	in	in	ADP
fbem-17270	44	12	shanghai	shanghai	PROPN
fbem-17270	44	13	are	be	AUX
fbem-17270	44	14	exempt	exempt	ADJ
fbem-17270	44	15	,	,	PUNCT
fbem-17270	44	16	while	while	SCONJ
fbem-17270	44	17	existing	exist	VERB
fbem-17270	44	18	standalone	standalone	ADJ
fbem-17270	44	19	residential	residential	ADJ
fbem-17270	44	20	properties	property	NOUN
fbem-17270	44	21	in	in	ADP
fbem-17270	44	22	chongqing	chongqing	PROPN
fbem-17270	44	23	will	will	AUX
fbem-17270	44	24	be	be	AUX
fbem-17270	44	25	subject	subject	ADJ
fbem-17270	44	26	to	to	ADP
fbem-17270	44	27	the	the	DET
fbem-17270	44	28	tax	tax	NOUN
fbem-17270	44	29	.	.	PUNCT
fbem-17270	45	1	2.1.3.3	2.1.3.3	NUM
fbem-17270	46	1	chongqing	chongqing	NOUN
fbem-17270	46	2	relaxes	relax	VERB
fbem-17270	46	3	restrictions	restriction	NOUN
fbem-17270	46	4	on	on	ADP
fbem-17270	46	5	newly	newly	ADV
fbem-17270	46	6	purchased	purchase	VERB
fbem-17270	46	7	general	general	ADJ
fbem-17270	46	8	residential	residential	ADJ
fbem-17270	46	9	properties	property	NOUN
fbem-17270	46	10	for	for	ADP
fbem-17270	46	11	local	local	ADJ
fbem-17270	46	12	residents	resident	NOUN
fbem-17270	46	13	in	in	ADP
fbem-17270	46	14	shanghai	shanghai	PROPN
fbem-17270	46	15	:	:	PUNCT
fbem-17270	46	16	property	property	NOUN
fbem-17270	46	17	tax	tax	NOUN
fbem-17270	46	18	will	will	AUX
fbem-17270	46	19	be	be	AUX
fbem-17270	46	20	uniformly	uniformly	ADV
fbem-17270	46	21	levied	levy	VERB
fbem-17270	46	22	based	base	VERB
fbem-17270	46	23	on	on	ADP
fbem-17270	46	24	the	the	DET
fbem-17270	46	25	original	original	ADJ
fbem-17270	46	26	price	price	NOUN
fbem-17270	46	27	for	for	ADP
fbem-17270	46	28	non	non	ADJ
fbem-17270	46	29	-	-	ADJ
fbem-17270	46	30	local	local	ADJ
fbem-17270	46	31	residents	resident	NOUN
fbem-17270	46	32	'	'	PART
fbem-17270	46	33	first	first	ADJ
fbem-17270	46	34	-	-	PUNCT
fbem-17270	46	35	time	time	NOUN
fbem-17270	46	36	purchases	purchase	NOUN
fbem-17270	46	37	of	of	ADP
fbem-17270	46	38	second	second	ADJ
fbem-17270	46	39	or	or	CCONJ
fbem-17270	46	40	subsequent	subsequent	ADJ
fbem-17270	46	41	residential	residential	ADJ
fbem-17270	46	42	properties	property	NOUN
fbem-17270	46	43	(	(	PUNCT
fbem-17270	46	44	both	both	CCONJ
fbem-17270	46	45	new	new	ADJ
fbem-17270	46	46	and	and	CCONJ
fbem-17270	46	47	second	second	ADJ
fbem-17270	46	48	-	-	PUNCT
fbem-17270	46	49	hand).in	hand).in	NOUN
fbem-17270	46	50	chongqing	chongqing	NOUN
fbem-17270	46	51	,	,	PUNCT
fbem-17270	46	52	property	property	NOUN
fbem-17270	46	53	tax	tax	NOUN
fbem-17270	46	54	will	will	AUX
fbem-17270	46	55	be	be	AUX
fbem-17270	46	56	imposed	impose	VERB
fbem-17270	46	57	on	on	ADP
fbem-17270	46	58	local	local	ADJ
fbem-17270	46	59	residents	resident	NOUN
fbem-17270	46	60	for	for	ADP
fbem-17270	46	61	self	self	NOUN
fbem-17270	46	62	-	-	PUNCT
fbem-17270	46	63	use	use	NOUN
fbem-17270	46	64	properties	property	NOUN
fbem-17270	46	65	(	(	PUNCT
fbem-17270	46	66	both	both	PRON
fbem-17270	46	67	existing	exist	VERB
fbem-17270	46	68	and	and	CCONJ
fbem-17270	46	69	new	new	ADJ
fbem-17270	46	70	properties	property	NOUN
fbem-17270	46	71	)	)	PUNCT
fbem-17270	46	72	and	and	CCONJ
fbem-17270	46	73	newly	newly	ADV
fbem-17270	46	74	constructed	construct	VERB
fbem-17270	46	75	high	high	ADJ
fbem-17270	46	76	-	-	PUNCT
fbem-17270	46	77	end	end	NOUN
fbem-17270	46	78	housing	housing	NOUN
fbem-17270	46	79	(	(	PUNCT
fbem-17270	46	80	priced	price	VERB
fbem-17270	46	81	more	more	ADJ
fbem-17270	46	82	than	than	ADP
fbem-17270	46	83	twice	twice	DET
fbem-17270	46	84	the	the	DET
fbem-17270	46	85	transaction	transaction	NOUN
fbem-17270	46	86	price	price	NOUN
fbem-17270	46	87	of	of	ADP
fbem-17270	46	88	new	new	ADJ
fbem-17270	46	89	housing	housing	NOUN
fbem-17270	46	90	in	in	ADP
fbem-17270	46	91	the	the	DET
fbem-17270	46	92	urban	urban	ADJ
fbem-17270	46	93	area	area	NOUN
fbem-17270	46	94	)	)	PUNCT
fbem-17270	46	95	.	.	PUNCT
fbem-17270	47	1	additionally	additionally	ADV
fbem-17270	47	2	,	,	PUNCT
fbem-17270	47	3	property	property	NOUN
fbem-17270	47	4	tax	tax	NOUN
fbem-17270	47	5	will	will	AUX
fbem-17270	47	6	be	be	AUX
fbem-17270	47	7	applied	apply	VERB
fbem-17270	47	8	to	to	ADP
fbem-17270	47	9	non	non	ADJ
fbem-17270	47	10	-	-	ADJ
fbem-17270	47	11	local	local	ADJ
fbem-17270	47	12	residents	resident	NOUN
fbem-17270	47	13	(	(	PUNCT
fbem-17270	47	14	without	without	ADP
fbem-17270	47	15	household	household	NOUN
fbem-17270	47	16	registration	registration	NOUN
fbem-17270	47	17	,	,	PUNCT
fbem-17270	47	18	employment	employment	NOUN
fbem-17270	47	19	,	,	PUNCT
fbem-17270	47	20	or	or	CCONJ
fbem-17270	47	21	unit	unit	NOUN
fbem-17270	47	22	affiliation	affiliation	NOUN
fbem-17270	47	23	)	)	PUNCT
fbem-17270	47	24	purchasing	purchase	VERB
fbem-17270	47	25	a	a	DET
fbem-17270	47	26	second	second	ADJ
fbem-17270	47	27	property	property	NOUN
fbem-17270	47	28	.	.	PUNCT
fbem-17270	48	1	2.1.3.4	2.1.3.4	NUM
fbem-17270	48	2	applicable	applicable	ADJ
fbem-17270	48	3	tax	tax	NOUN
fbem-17270	48	4	rates	rate	NOUN
fbem-17270	48	5	shanghai	shanghai	PROPN
fbem-17270	48	6	has	have	VERB
fbem-17270	48	7	two	two	NUM
fbem-17270	48	8	tax	tax	NOUN
fbem-17270	48	9	brackets	bracket	NOUN
fbem-17270	48	10	with	with	ADP
fbem-17270	48	11	rates	rate	NOUN
fbem-17270	48	12	of	of	ADP
fbem-17270	48	13	0.4	0.4	NUM
fbem-17270	48	14	%	%	NOUN
fbem-17270	48	15	and	and	CCONJ
fbem-17270	48	16	0.6	0.6	NUM
fbem-17270	48	17	%	%	NOUN
fbem-17270	48	18	,	,	PUNCT
fbem-17270	48	19	while	while	SCONJ
fbem-17270	48	20	chongqing	chongqing	NOUN
fbem-17270	48	21	has	have	VERB
fbem-17270	48	22	three	three	NUM
fbem-17270	48	23	tax	tax	NOUN
fbem-17270	48	24	brackets	bracket	NOUN
fbem-17270	48	25	with	with	ADP
fbem-17270	48	26	rates	rate	NOUN
fbem-17270	48	27	of	of	ADP
fbem-17270	48	28	0.5	0.5	NUM
fbem-17270	48	29	%	%	NOUN
fbem-17270	48	30	,	,	PUNCT
fbem-17270	48	31	1	1	NUM
fbem-17270	48	32	%	%	NOUN
fbem-17270	48	33	,	,	PUNCT
fbem-17270	48	34	and	and	CCONJ
fbem-17270	48	35	1.2	1.2	NUM
fbem-17270	48	36	%	%	NOUN
fbem-17270	48	37	respectively	respectively	ADV
fbem-17270	48	38	.	.	PUNCT
fbem-17270	49	1	2.1.3.5	2.1.3.5	NUM
fbem-17270	49	2	in	in	ADP
fbem-17270	49	3	shanghai	shanghai	PROPN
fbem-17270	49	4	,	,	PUNCT
fbem-17270	49	5	a	a	DET
fbem-17270	49	6	30	30	NUM
fbem-17270	49	7	%	%	NOUN
fbem-17270	49	8	discount	discount	NOUN
fbem-17270	49	9	is	be	AUX
fbem-17270	49	10	applied	apply	VERB
fbem-17270	49	11	in	in	ADP
fbem-17270	49	12	the	the	DET
fbem-17270	49	13	calculation	calculation	NOUN
fbem-17270	49	14	of	of	ADP
fbem-17270	49	15	property	property	NOUN
fbem-17270	49	16	tax	tax	NOUN
fbem-17270	49	17	in	in	ADP
fbem-17270	49	18	shanghai	shanghai	PROPN
fbem-17270	49	19	,	,	PUNCT
fbem-17270	49	20	property	property	NOUN
fbem-17270	49	21	tax	tax	NOUN
fbem-17270	49	22	is	be	AUX
fbem-17270	49	23	levied	levy	VERB
fbem-17270	49	24	based	base	VERB
fbem-17270	49	25	on	on	ADP
fbem-17270	49	26	the	the	DET
fbem-17270	49	27	residual	residual	ADJ
fbem-17270	49	28	value	value	NOUN
fbem-17270	49	29	of	of	ADP
fbem-17270	49	30	the	the	DET
fbem-17270	49	31	property	property	NOUN
fbem-17270	49	32	(	(	PUNCT
fbem-17270	49	33	70	70	NUM
fbem-17270	49	34	%	%	NOUN
fbem-17270	49	35	of	of	ADP
fbem-17270	49	36	the	the	DET
fbem-17270	49	37	original	original	ADJ
fbem-17270	49	38	value	value	NOUN
fbem-17270	49	39	)	)	PUNCT
fbem-17270	49	40	.	.	PUNCT
fbem-17270	50	1	2.2	2.2	NUM
fbem-17270	50	2	.	.	PUNCT
fbem-17270	50	3	analysis	analysis	NOUN
fbem-17270	50	4	of	of	ADP
fbem-17270	50	5	issues	issue	NOUN
fbem-17270	50	6	the	the	DET
fbem-17270	50	7	pilot	pilot	NOUN
fbem-17270	50	8	property	property	NOUN
fbem-17270	50	9	tax	tax	NOUN
fbem-17270	50	10	reforms	reform	NOUN
fbem-17270	50	11	in	in	ADP
fbem-17270	50	12	chongqing	chongqing	PROPN
fbem-17270	50	13	and	and	CCONJ
fbem-17270	50	14	shanghai	shanghai	PROPN
fbem-17270	50	15	serve	serve	VERB
fbem-17270	50	16	as	as	ADP
fbem-17270	50	17	important	important	ADJ
fbem-17270	50	18	explorations	exploration	NOUN
fbem-17270	50	19	by	by	ADP
fbem-17270	50	20	the	the	DET
fbem-17270	50	21	country	country	NOUN
fbem-17270	50	22	in	in	ADP
fbem-17270	50	23	reforming	reform	VERB
fbem-17270	50	24	housing	housing	NOUN
fbem-17270	50	25	taxes	taxis	NOUN
fbem-17270	50	26	.	.	PUNCT
fbem-17270	51	1	the	the	DET
fbem-17270	51	2	differences	difference	NOUN
fbem-17270	51	3	in	in	ADP
fbem-17270	51	4	the	the	DET
fbem-17270	51	5	two	two	NUM
fbem-17270	51	6	tax	tax	NOUN
fbem-17270	51	7	reform	reform	NOUN
fbem-17270	51	8	models	model	NOUN
fbem-17270	51	9	have	have	AUX
fbem-17270	51	10	posed	pose	VERB
fbem-17270	51	11	a	a	DET
fbem-17270	51	12	series	series	NOUN
fbem-17270	51	13	of	of	ADP
fbem-17270	51	14	challenges	challenge	NOUN
fbem-17270	51	15	.	.	PUNCT
fbem-17270	52	1	due	due	ADP
fbem-17270	52	2	to	to	ADP
fbem-17270	52	3	a	a	DET
fbem-17270	52	4	lack	lack	NOUN
fbem-17270	52	5	of	of	ADP
fbem-17270	52	6	comprehensive	comprehensive	ADJ
fbem-17270	52	7	considerations	consideration	NOUN
fbem-17270	52	8	,	,	PUNCT
fbem-17270	52	9	these	these	DET
fbem-17270	52	10	models	model	NOUN
fbem-17270	52	11	are	be	AUX
fbem-17270	52	12	not	not	PART
fbem-17270	52	13	universally	universally	ADV
fbem-17270	52	14	applicable	applicable	ADJ
fbem-17270	52	15	in	in	ADP
fbem-17270	52	16	the	the	DET
fbem-17270	52	17	short	short	ADJ
fbem-17270	52	18	term	term	NOUN
fbem-17270	52	19	.	.	PUNCT
fbem-17270	53	1	while	while	SCONJ
fbem-17270	53	2	they	they	PRON
fbem-17270	53	3	have	have	AUX
fbem-17270	53	4	played	play	VERB
fbem-17270	53	5	a	a	DET
fbem-17270	53	6	role	role	NOUN
fbem-17270	53	7	in	in	ADP
fbem-17270	53	8	adjusting	adjust	VERB
fbem-17270	53	9	the	the	DET
fbem-17270	53	10	supply	supply	NOUN
fbem-17270	53	11	and	and	CCONJ
fbem-17270	53	12	demand	demand	NOUN
fbem-17270	53	13	relationship	relationship	NOUN
fbem-17270	53	14	in	in	ADP
fbem-17270	53	15	the	the	DET
fbem-17270	53	16	real	real	ADJ
fbem-17270	53	17	estate	estate	NOUN
fbem-17270	53	18	market	market	NOUN
fbem-17270	53	19	,	,	PUNCT
fbem-17270	53	20	they	they	PRON
fbem-17270	53	21	have	have	AUX
fbem-17270	53	22	not	not	PART
fbem-17270	53	23	been	be	AUX
fbem-17270	53	24	highly	highly	ADV
fbem-17270	53	25	effective	effective	ADJ
fbem-17270	53	26	in	in	ADP
fbem-17270	53	27	restraining	restrain	VERB
fbem-17270	53	28	the	the	DET
fbem-17270	53	29	rise	rise	NOUN
fbem-17270	53	30	of	of	ADP
fbem-17270	53	31	property	property	NOUN
fbem-17270	53	32	prices	price	NOUN
fbem-17270	53	33	.	.	PUNCT
fbem-17270	54	1	moreover	moreover	ADV
fbem-17270	54	2	,	,	PUNCT
fbem-17270	54	3	as	as	SCONJ
fbem-17270	54	4	china	china	PROPN
fbem-17270	54	5	is	be	AUX
fbem-17270	54	6	still	still	ADV
fbem-17270	54	7	in	in	ADP
fbem-17270	54	8	the	the	DET
fbem-17270	54	9	process	process	NOUN
fbem-17270	54	10	of	of	ADP
fbem-17270	54	11	urbanization	urbanization	NOUN
fbem-17270	54	12	,	,	PUNCT
fbem-17270	54	13	many	many	ADJ
fbem-17270	54	14	new	new	ADJ
fbem-17270	54	15	first	first	ADJ
fbem-17270	54	16	-	-	PUNCT
fbem-17270	54	17	tier	tier	NOUN
fbem-17270	54	18	and	and	CCONJ
fbem-17270	54	19	second	second	ADJ
fbem-17270	54	20	-	-	PUNCT
fbem-17270	54	21	tier	tier	NOUN
fbem-17270	54	22	cities	city	NOUN
fbem-17270	54	23	are	be	AUX
fbem-17270	54	24	experiencing	experience	VERB
fbem-17270	54	25	rapid	rapid	ADJ
fbem-17270	54	26	expansion	expansion	NOUN
fbem-17270	54	27	and	and	CCONJ
fbem-17270	54	28	highspeed	highspeed	NOUN
fbem-17270	54	29	development	development	NOUN
fbem-17270	54	30	in	in	ADP
fbem-17270	54	31	the	the	DET
fbem-17270	54	32	residential	residential	ADJ
fbem-17270	54	33	market	market	NOUN
fbem-17270	54	34	.	.	PUNCT
fbem-17270	55	1	therefore	therefore	ADV
fbem-17270	55	2	,	,	PUNCT
fbem-17270	55	3	the	the	DET
fbem-17270	55	4	country	country	NOUN
fbem-17270	55	5	currently	currently	ADV
fbem-17270	55	6	lacks	lack	VERB
fbem-17270	55	7	the	the	DET
fbem-17270	55	8	necessary	necessary	ADJ
fbem-17270	55	9	prerequisites	prerequisite	NOUN
fbem-17270	55	10	and	and	CCONJ
fbem-17270	55	11	conditions	condition	NOUN
fbem-17270	55	12	for	for	ADP
fbem-17270	55	13	the	the	DET
fbem-17270	55	14	widespread	widespread	ADJ
fbem-17270	55	15	implementation	implementation	NOUN
fbem-17270	55	16	of	of	ADP
fbem-17270	55	17	property	property	NOUN
fbem-17270	55	18	taxes	taxis	NOUN
fbem-17270	55	19	.	.	PUNCT
fbem-17270	56	1	in	in	ADP
fbem-17270	56	2	summary	summary	NOUN
fbem-17270	56	3	:	:	PUNCT
fbem-17270	56	4	(	(	PUNCT
fbem-17270	56	5	i	i	NOUN
fbem-17270	56	6	)	)	PUNCT
fbem-17270	56	7	difficulty	difficulty	NOUN
fbem-17270	56	8	in	in	ADP
fbem-17270	56	9	determining	determine	VERB
fbem-17270	56	10	the	the	DET
fbem-17270	56	11	taxable	taxable	ADJ
fbem-17270	56	12	basis	basis	NOUN
fbem-17270	56	13	the	the	DET
fbem-17270	56	14	clarity	clarity	NOUN
fbem-17270	56	15	,	,	PUNCT
fbem-17270	56	16	transparency	transparency	NOUN
fbem-17270	56	17	,	,	PUNCT
fbem-17270	56	18	and	and	CCONJ
fbem-17270	56	19	openness	openness	NOUN
fbem-17270	56	20	of	of	ADP
fbem-17270	56	21	the	the	DET
fbem-17270	56	22	taxable	taxable	ADJ
fbem-17270	56	23	basis	basis	NOUN
fbem-17270	56	24	for	for	ADP
fbem-17270	56	25	property	property	NOUN
fbem-17270	56	26	tax	tax	NOUN
fbem-17270	56	27	directly	directly	ADV
fbem-17270	56	28	impact	impact	VERB
fbem-17270	56	29	its	its	PRON
fbem-17270	56	30	fairness	fairness	NOUN
fbem-17270	56	31	and	and	CCONJ
fbem-17270	56	32	the	the	DET
fbem-17270	56	33	feasibility	feasibility	NOUN
fbem-17270	56	34	of	of	ADP
fbem-17270	56	35	future	future	ADJ
fbem-17270	56	36	tax	tax	NOUN
fbem-17270	56	37	collection	collection	NOUN
fbem-17270	56	38	.	.	PUNCT
fbem-17270	57	1	this	this	DET
fbem-17270	57	2	issue	issue	NOUN
fbem-17270	57	3	is	be	AUX
fbem-17270	57	4	crucial	crucial	ADJ
fbem-17270	57	5	for	for	ADP
fbem-17270	57	6	the	the	DET
fbem-17270	57	7	fairness	fairness	NOUN
fbem-17270	57	8	of	of	ADP
fbem-17270	57	9	property	property	NOUN
fbem-17270	57	10	tax	tax	NOUN
fbem-17270	57	11	and	and	CCONJ
fbem-17270	57	12	the	the	DET
fbem-17270	57	13	feasibility	feasibility	NOUN
fbem-17270	57	14	of	of	ADP
fbem-17270	57	15	its	its	PRON
fbem-17270	57	16	future	future	ADJ
fbem-17270	57	17	collection	collection	NOUN
fbem-17270	57	18	.	.	PUNCT
fbem-17270	58	1	china	china	PROPN
fbem-17270	58	2	has	have	VERB
fbem-17270	58	3	diverse	diverse	ADJ
fbem-17270	58	4	types	type	NOUN
fbem-17270	58	5	of	of	ADP
fbem-17270	58	6	real	real	ADJ
fbem-17270	58	7	estate	estate	NOUN
fbem-17270	58	8	,	,	PUNCT
fbem-17270	58	9	including	include	VERB
fbem-17270	58	10	commercial	commercial	ADJ
fbem-17270	58	11	properties	property	NOUN
fbem-17270	58	12	,	,	PUNCT
fbem-17270	58	13	resettlement	resettlement	NOUN
fbem-17270	58	14	housing	housing	NOUN
fbem-17270	58	15	,	,	PUNCT
fbem-17270	58	16	and	and	CCONJ
fbem-17270	58	17	residential	residential	ADJ
fbem-17270	58	18	land	land	NOUN
fbem-17270	58	19	,	,	PUNCT
fbem-17270	58	20	making	make	VERB
fbem-17270	58	21	it	it	PRON
fbem-17270	58	22	challenging	challenge	VERB
fbem-17270	58	23	to	to	PART
fbem-17270	58	24	define	define	VERB
fbem-17270	58	25	the	the	DET
fbem-17270	58	26	valuation	valuation	NOUN
fbem-17270	58	27	basis	basis	NOUN
fbem-17270	58	28	for	for	ADP
fbem-17270	58	29	property	property	NOUN
fbem-17270	58	30	taxes	taxis	NOUN
fbem-17270	58	31	.	.	PUNCT
fbem-17270	59	1	the	the	DET
fbem-17270	59	2	assessment	assessment	NOUN
fbem-17270	59	3	process	process	NOUN
fbem-17270	59	4	incurs	incur	VERB
fbem-17270	59	5	high	high	ADJ
fbem-17270	59	6	costs	cost	NOUN
fbem-17270	59	7	.	.	PUNCT
fbem-17270	60	1	during	during	ADP
fbem-17270	60	2	the	the	DET
fbem-17270	60	3	valuation	valuation	NOUN
fbem-17270	60	4	of	of	ADP
fbem-17270	60	5	properties	property	NOUN
fbem-17270	60	6	for	for	ADP
fbem-17270	60	7	taxation	taxation	NOUN
fbem-17270	60	8	purposes	purpose	NOUN
fbem-17270	60	9	,	,	PUNCT
fbem-17270	60	10	relying	rely	VERB
fbem-17270	60	11	on	on	ADP
fbem-17270	60	12	real	real	ADJ
fbem-17270	60	13	estate	estate	NOUN
fbem-17270	60	14	transaction	transaction	NOUN
fbem-17270	60	15	prices	price	NOUN
fbem-17270	60	16	as	as	SCONJ
fbem-17270	60	17	the	the	DET
fbem-17270	60	18	calculation	calculation	NOUN
fbem-17270	60	19	basis	basis	NOUN
fbem-17270	60	20	may	may	AUX
fbem-17270	60	21	lead	lead	VERB
fbem-17270	60	22	to	to	ADP
fbem-17270	60	23	an	an	DET
fbem-17270	60	24	imbalance	imbalance	NOUN
fbem-17270	60	25	in	in	ADP
fbem-17270	60	26	property	property	NOUN
fbem-17270	60	27	tax	tax	NOUN
fbem-17270	60	28	revenue	revenue	NOUN
fbem-17270	60	29	in	in	ADP
fbem-17270	60	30	a	a	DET
fbem-17270	60	31	region	region	NOUN
fbem-17270	60	32	,	,	PUNCT
fbem-17270	60	33	lacking	lack	VERB
fbem-17270	60	34	fairness	fairness	NOUN
fbem-17270	60	35	.	.	PUNCT
fbem-17270	61	1	at	at	ADP
fbem-17270	61	2	the	the	DET
fbem-17270	61	3	same	same	ADJ
fbem-17270	61	4	time	time	NOUN
fbem-17270	61	5	,	,	PUNCT
fbem-17270	61	6	as	as	ADP
fbem-17270	61	7	a	a	DET
fbem-17270	61	8	form	form	NOUN
fbem-17270	61	9	of	of	ADP
fbem-17270	61	10	property	property	NOUN
fbem-17270	61	11	tax	tax	NOUN
fbem-17270	61	12	,	,	PUNCT
fbem-17270	61	13	property	property	NOUN
fbem-17270	61	14	tax	tax	NOUN
fbem-17270	61	15	targets	target	NOUN
fbem-17270	61	16	assets	asset	NOUN
fbem-17270	61	17	,	,	PUNCT
fbem-17270	61	18	and	and	CCONJ
fbem-17270	61	19	assets	asset	NOUN
fbem-17270	61	20	lack	lack	VERB
fbem-17270	61	21	liquidity	liquidity	NOUN
fbem-17270	61	22	.	.	PUNCT
fbem-17270	62	1	they	they	PRON
fbem-17270	62	2	represent	represent	VERB
fbem-17270	62	3	the	the	DET
fbem-17270	62	4	accumulated	accumulate	VERB
fbem-17270	62	5	value	value	NOUN
fbem-17270	62	6	of	of	ADP
fbem-17270	62	7	social	social	ADJ
fbem-17270	62	8	wealth	wealth	NOUN
fbem-17270	62	9	over	over	ADP
fbem-17270	62	10	the	the	DET
fbem-17270	62	11	years	year	NOUN
fbem-17270	62	12	rather	rather	ADV
fbem-17270	62	13	than	than	ADP
fbem-17270	62	14	the	the	DET
fbem-17270	62	15	market	market	NOUN
fbem-17270	62	16	price	price	NOUN
fbem-17270	62	17	at	at	ADP
fbem-17270	62	18	a	a	DET
fbem-17270	62	19	specific	specific	ADJ
fbem-17270	62	20	moment	moment	NOUN
fbem-17270	62	21	.	.	PUNCT
fbem-17270	63	1	in	in	ADP
fbem-17270	63	2	the	the	DET
fbem-17270	63	3	process	process	NOUN
fbem-17270	63	4	of	of	ADP
fbem-17270	63	5	real	real	ADJ
fbem-17270	63	6	estate	estate	NOUN
fbem-17270	63	7	transactions	transaction	NOUN
fbem-17270	63	8	,	,	PUNCT
fbem-17270	63	9	treating	treat	VERB
fbem-17270	63	10	the	the	DET
fbem-17270	63	11	value	value	NOUN
fbem-17270	63	12	of	of	ADP
fbem-17270	63	13	immovable	immovable	ADJ
fbem-17270	63	14	property	property	NOUN
fbem-17270	63	15	as	as	ADP
fbem-17270	63	16	equivalent	equivalent	ADJ
fbem-17270	63	17	to	to	ADP
fbem-17270	63	18	movable	movable	ADJ
fbem-17270	63	19	property	property	NOUN
fbem-17270	63	20	would	would	AUX
fbem-17270	63	21	diminish	diminish	VERB
fbem-17270	63	22	the	the	DET
fbem-17270	63	23	property	property	NOUN
fbem-17270	63	24	tax	tax	NOUN
fbem-17270	63	25	nature	nature	NOUN
fbem-17270	63	26	of	of	ADP
fbem-17270	63	27	real	real	ADJ
fbem-17270	63	28	estate	estate	NOUN
fbem-17270	63	29	taxation	taxation	NOUN
fbem-17270	63	30	,	,	PUNCT
fbem-17270	63	31	making	make	VERB
fbem-17270	63	32	it	it	PRON
fbem-17270	63	33	more	more	ADV
fbem-17270	63	34	akin	akin	ADJ
fbem-17270	63	35	to	to	ADP
fbem-17270	63	36	a	a	DET
fbem-17270	63	37	commodity	commodity	NOUN
fbem-17270	63	38	tax	tax	NOUN
fbem-17270	63	39	.	.	PUNCT
fbem-17270	64	1	to	to	PART
fbem-17270	64	2	emphasize	emphasize	VERB
fbem-17270	64	3	the	the	DET
fbem-17270	64	4	property	property	NOUN
fbem-17270	64	5	tax	tax	NOUN
fbem-17270	64	6	nature	nature	NOUN
fbem-17270	64	7	of	of	ADP
fbem-17270	64	8	property	property	NOUN
fbem-17270	64	9	taxes	taxis	NOUN
fbem-17270	64	10	better	well	ADV
fbem-17270	64	11	,	,	PUNCT
fbem-17270	64	12	taxing	tax	VERB
fbem-17270	64	13	existing	exist	VERB
fbem-17270	64	14	real	real	ADJ
fbem-17270	64	15	estate	estate	NOUN
fbem-17270	64	16	is	be	AUX
fbem-17270	64	17	necessary	necessary	ADJ
fbem-17270	64	18	.	.	PUNCT
fbem-17270	65	1	however	however	ADV
fbem-17270	65	2	,	,	PUNCT
fbem-17270	65	3	accurate	accurate	ADJ
fbem-17270	65	4	data	datum	NOUN
fbem-17270	65	5	on	on	ADP
fbem-17270	65	6	existing	exist	VERB
fbem-17270	65	7	real	real	ADJ
fbem-17270	65	8	estate	estate	NOUN
fbem-17270	65	9	,	,	PUNCT
fbem-17270	65	10	including	include	VERB
fbem-17270	65	11	its	its	PRON
fbem-17270	65	12	nature	nature	NOUN
fbem-17270	65	13	and	and	CCONJ
fbem-17270	65	14	value	value	NOUN
fbem-17270	65	15	,	,	PUNCT
fbem-17270	65	16	require	require	VERB
fbem-17270	65	17	significant	significant	ADJ
fbem-17270	65	18	resources	resource	NOUN
fbem-17270	65	19	and	and	CCONJ
fbem-17270	65	20	efforts	effort	NOUN
fbem-17270	65	21	,	,	PUNCT
fbem-17270	65	22	making	make	VERB
fbem-17270	65	23	it	it	PRON
fbem-17270	65	24	challenging	challenging	ADJ
fbem-17270	65	25	to	to	PART
fbem-17270	65	26	achieve	achieve	VERB
fbem-17270	65	27	in	in	ADP
fbem-17270	65	28	the	the	DET
fbem-17270	65	29	short	short	ADJ
fbem-17270	65	30	term	term	NOUN
fbem-17270	65	31	in	in	ADP
fbem-17270	65	32	china	china	PROPN
fbem-17270	65	33	.	.	PUNCT
fbem-17270	66	1	(	(	PUNCT
fbem-17270	66	2	ii	ii	NOUN
fbem-17270	66	3	)	)	PUNCT
fbem-17270	66	4	controversial	controversial	ADJ
fbem-17270	66	5	policy	policy	NOUN
fbem-17270	66	6	objectives	objective	NOUN
fbem-17270	66	7	tax	tax	NOUN
fbem-17270	66	8	revenue	revenue	NOUN
fbem-17270	66	9	is	be	AUX
fbem-17270	66	10	a	a	DET
fbem-17270	66	11	crucial	crucial	ADJ
fbem-17270	66	12	component	component	NOUN
fbem-17270	66	13	of	of	ADP
fbem-17270	66	14	national	national	ADJ
fbem-17270	66	15	fiscal	fiscal	ADJ
fbem-17270	66	16	income	income	NOUN
fbem-17270	66	17	.	.	PUNCT
fbem-17270	67	1	according	accord	VERB
fbem-17270	67	2	to	to	ADP
fbem-17270	67	3	the	the	DET
fbem-17270	67	4	principle	principle	NOUN
fbem-17270	67	5	of	of	ADP
fbem-17270	67	6	tax	tax	NOUN
fbem-17270	67	7	neutrality	neutrality	NOUN
fbem-17270	67	8	,	,	PUNCT
fbem-17270	67	9	after	after	ADP
fbem-17270	67	10	taxation	taxation	NOUN
fbem-17270	67	11	,	,	PUNCT
fbem-17270	67	12	it	it	PRON
fbem-17270	67	13	should	should	AUX
fbem-17270	67	14	not	not	PART
fbem-17270	67	15	impact	impact	VERB
fbem-17270	67	16	the	the	DET
fbem-17270	67	17	optimal	optimal	ADJ
fbem-17270	67	18	allocation	allocation	NOUN
fbem-17270	67	19	of	of	ADP
fbem-17270	67	20	social	social	ADJ
fbem-17270	67	21	resources	resource	NOUN
fbem-17270	67	22	formed	form	VERB
fbem-17270	67	23	under	under	ADP
fbem-17270	67	24	the	the	DET
fbem-17270	67	25	self	self	NOUN
fbem-17270	67	26	-	-	PUNCT
fbem-17270	67	27	regulating	regulate	VERB
fbem-17270	67	28	function	function	NOUN
fbem-17270	67	29	of	of	ADP
fbem-17270	67	30	the	the	DET
fbem-17270	67	31	market	market	NOUN
fbem-17270	67	32	,	,	PUNCT
fbem-17270	67	33	nor	nor	CCONJ
fbem-17270	67	34	should	should	AUX
fbem-17270	67	35	it	it	PRON
fbem-17270	67	36	create	create	VERB
fbem-17270	67	37	an	an	DET
fbem-17270	67	38	excessive	excessive	ADJ
fbem-17270	67	39	burden	burden	NOUN
fbem-17270	67	40	beyond	beyond	ADP
fbem-17270	67	41	the	the	DET
fbem-17270	67	42	tax	tax	NOUN
fbem-17270	67	43	burden	burden	NOUN
fbem-17270	67	44	.	.	PUNCT
fbem-17270	68	1	however	however	ADV
fbem-17270	68	2	,	,	PUNCT
fbem-17270	68	3	in	in	ADP
fbem-17270	68	4	the	the	DET
fbem-17270	68	5	context	context	NOUN
fbem-17270	68	6	of	of	ADP
fbem-17270	68	7	the	the	DET
fbem-17270	68	8	rapid	rapid	ADJ
fbem-17270	68	9	expansion	expansion	NOUN
fbem-17270	68	10	of	of	ADP
fbem-17270	68	11	the	the	DET
fbem-17270	68	12	real	real	ADJ
fbem-17270	68	13	estate	estate	NOUN
fbem-17270	68	14	market	market	NOUN
fbem-17270	68	15	and	and	CCONJ
fbem-17270	68	16	the	the	DET
fbem-17270	68	17	persistent	persistent	ADJ
fbem-17270	68	18	enthusiasm	enthusiasm	NOUN
fbem-17270	68	19	for	for	ADP
fbem-17270	68	20	property	property	NOUN
fbem-17270	68	21	speculation	speculation	NOUN
fbem-17270	68	22	,	,	PUNCT
fbem-17270	68	23	the	the	DET
fbem-17270	68	24	limitations	limitation	NOUN
fbem-17270	68	25	of	of	ADP
fbem-17270	68	26	the	the	DET
fbem-17270	68	27	market	market	NOUN
fbem-17270	68	28	economy	economy	NOUN
fbem-17270	68	29	become	become	VERB
fbem-17270	68	30	increasingly	increasingly	ADV
fbem-17270	68	31	apparent	apparent	ADJ
fbem-17270	68	32	in	in	ADP
fbem-17270	68	33	the	the	DET
fbem-17270	68	34	face	face	NOUN
fbem-17270	68	35	of	of	ADP
fbem-17270	68	36	the	the	DET
fbem-17270	68	37	experimental	experimental	ADJ
fbem-17270	68	38	property	property	NOUN
fbem-17270	68	39	tax	tax	NOUN
fbem-17270	68	40	reform	reform	NOUN
fbem-17270	68	41	policies	policy	NOUN
fbem-17270	68	42	.	.	PUNCT
fbem-17270	69	1	at	at	ADP
fbem-17270	69	2	this	this	DET
fbem-17270	69	3	juncture	juncture	NOUN
fbem-17270	69	4	,	,	PUNCT
fbem-17270	69	5	the	the	DET
fbem-17270	69	6	theory	theory	NOUN
fbem-17270	69	7	of	of	ADP
fbem-17270	69	8	tax	tax	NOUN
fbem-17270	69	9	neutrality	neutrality	NOUN
fbem-17270	69	10	is	be	AUX
fbem-17270	69	11	not	not	PART
fbem-17270	69	12	readily	readily	ADV
fbem-17270	69	13	applicable	applicable	ADJ
fbem-17270	69	14	.	.	PUNCT
fbem-17270	70	1	therefore	therefore	ADV
fbem-17270	70	2	,	,	PUNCT
fbem-17270	70	3	it	it	PRON
fbem-17270	70	4	is	be	AUX
fbem-17270	70	5	necessary	necessary	ADJ
fbem-17270	70	6	to	to	PART
fbem-17270	70	7	integrate	integrate	VERB
fbem-17270	70	8	tax	tax	NOUN
fbem-17270	70	9	policies	policy	NOUN
fbem-17270	70	10	with	with	ADP
fbem-17270	70	11	national	national	ADJ
fbem-17270	70	12	policies	policy	NOUN
fbem-17270	70	13	,	,	PUNCT
fbem-17270	70	14	leveraging	leverage	VERB
fbem-17270	70	15	the	the	DET
fbem-17270	70	16	regulatory	regulatory	ADJ
fbem-17270	70	17	function	function	NOUN
fbem-17270	70	18	of	of	ADP
fbem-17270	70	19	taxation	taxation	NOUN
fbem-17270	70	20	to	to	PART
fbem-17270	70	21	conduct	conduct	VERB
fbem-17270	70	22	macroeconomic	macroeconomic	ADJ
fbem-17270	70	23	control	control	NOUN
fbem-17270	70	24	on	on	ADP
fbem-17270	70	25	the	the	DET
fbem-17270	70	26	market	market	NOUN
fbem-17270	70	27	.	.	PUNCT
fbem-17270	71	1	the	the	DET
fbem-17270	71	2	primary	primary	ADJ
fbem-17270	71	3	objective	objective	NOUN
fbem-17270	71	4	for	for	ADP
fbem-17270	71	5	taxable	taxable	ADJ
fbem-17270	71	6	entities	entity	NOUN
fbem-17270	71	7	is	be	AUX
fbem-17270	71	8	to	to	PART
fbem-17270	71	9	control	control	VERB
fbem-17270	71	10	real	real	ADJ
fbem-17270	71	11	estate	estate	NOUN
fbem-17270	71	12	prices	price	NOUN
fbem-17270	71	13	.	.	PUNCT
fbem-17270	72	1	however	however	ADV
fbem-17270	72	2	,	,	PUNCT
fbem-17270	72	3	in	in	ADP
fbem-17270	72	4	experiments	experiment	NOUN
fbem-17270	72	5	with	with	ADP
fbem-17270	72	6	real	real	ADJ
fbem-17270	72	7	estate	estate	NOUN
fbem-17270	72	8	price	price	NOUN
fbem-17270	72	9	controls	control	NOUN
fbem-17270	72	10	conducted	conduct	VERB
fbem-17270	72	11	in	in	ADP
fbem-17270	72	12	areas	area	NOUN
fbem-17270	72	13	like	like	ADP
fbem-17270	72	14	shanghai	shanghai	PROPN
fbem-17270	72	15	and	and	CCONJ
fbem-17270	72	16	chongqing	chongqing	PROPN
fbem-17270	72	17	,	,	PUNCT
fbem-17270	72	18	the	the	DET
fbem-17270	72	19	3	3	NUM
fbem-17270	72	20	anticipated	anticipate	VERB
fbem-17270	72	21	effects	effect	NOUN
fbem-17270	72	22	of	of	ADP
fbem-17270	72	23	controlling	control	VERB
fbem-17270	72	24	real	real	ADJ
fbem-17270	72	25	estate	estate	NOUN
fbem-17270	72	26	prices	price	NOUN
fbem-17270	72	27	were	be	AUX
fbem-17270	72	28	not	not	PART
fbem-17270	72	29	achieved	achieve	VERB
fbem-17270	72	30	,	,	PUNCT
fbem-17270	72	31	and	and	CCONJ
fbem-17270	72	32	public	public	ADJ
fbem-17270	72	33	expectations	expectation	NOUN
fbem-17270	72	34	were	be	AUX
fbem-17270	72	35	not	not	PART
fbem-17270	72	36	met	meet	VERB
fbem-17270	72	37	.	.	PUNCT
fbem-17270	73	1	this	this	PRON
fbem-17270	73	2	has	have	AUX
fbem-17270	73	3	led	lead	VERB
fbem-17270	73	4	to	to	ADP
fbem-17270	73	5	a	a	DET
fbem-17270	73	6	series	series	NOUN
fbem-17270	73	7	of	of	ADP
fbem-17270	73	8	issues	issue	NOUN
fbem-17270	73	9	,	,	PUNCT
fbem-17270	73	10	including	include	VERB
fbem-17270	73	11	a	a	DET
fbem-17270	73	12	general	general	ADJ
fbem-17270	73	13	lack	lack	NOUN
fbem-17270	73	14	of	of	ADP
fbem-17270	73	15	enthusiasm	enthusiasm	NOUN
fbem-17270	73	16	for	for	ADP
fbem-17270	73	17	taxpayers	taxpayer	NOUN
fbem-17270	73	18	.	.	PUNCT
fbem-17270	74	1	on	on	ADP
fbem-17270	74	2	one	one	NUM
fbem-17270	74	3	hand	hand	NOUN
fbem-17270	74	4	,	,	PUNCT
fbem-17270	74	5	for	for	ADP
fbem-17270	74	6	wealthy	wealthy	ADJ
fbem-17270	74	7	individuals	individual	NOUN
fbem-17270	74	8	,	,	PUNCT
fbem-17270	74	9	real	real	ADJ
fbem-17270	74	10	estate	estate	NOUN
fbem-17270	74	11	constitutes	constitute	VERB
fbem-17270	74	12	a	a	DET
fbem-17270	74	13	small	small	ADJ
fbem-17270	74	14	proportion	proportion	NOUN
fbem-17270	74	15	of	of	ADP
fbem-17270	74	16	their	their	PRON
fbem-17270	74	17	total	total	ADJ
fbem-17270	74	18	assets	asset	NOUN
fbem-17270	74	19	,	,	PUNCT
fbem-17270	74	20	and	and	CCONJ
fbem-17270	74	21	the	the	DET
fbem-17270	74	22	imposition	imposition	NOUN
fbem-17270	74	23	of	of	ADP
fbem-17270	74	24	property	property	NOUN
fbem-17270	74	25	tax	tax	NOUN
fbem-17270	74	26	may	may	AUX
fbem-17270	74	27	not	not	PART
fbem-17270	74	28	have	have	VERB
fbem-17270	74	29	a	a	DET
fbem-17270	74	30	significant	significant	ADJ
fbem-17270	74	31	impact	impact	NOUN
fbem-17270	74	32	.	.	PUNCT
fbem-17270	75	1	on	on	ADP
fbem-17270	75	2	the	the	DET
fbem-17270	75	3	other	other	ADJ
fbem-17270	75	4	hand	hand	NOUN
fbem-17270	75	5	,	,	PUNCT
fbem-17270	75	6	for	for	ADP
fbem-17270	75	7	individuals	individual	NOUN
fbem-17270	75	8	who	who	PRON
fbem-17270	75	9	have	have	AUX
fbem-17270	75	10	taken	take	VERB
fbem-17270	75	11	out	out	ADP
fbem-17270	75	12	loans	loan	NOUN
fbem-17270	75	13	to	to	PART
fbem-17270	75	14	purchase	purchase	VERB
fbem-17270	75	15	homes	home	NOUN
fbem-17270	75	16	for	for	ADP
fbem-17270	75	17	essential	essential	ADJ
fbem-17270	75	18	needs	need	NOUN
fbem-17270	75	19	,	,	PUNCT
fbem-17270	75	20	they	they	PRON
fbem-17270	75	21	bear	bear	VERB
fbem-17270	75	22	higher	high	ADJ
fbem-17270	75	23	loan	loan	NOUN
fbem-17270	75	24	interest	interest	NOUN
fbem-17270	75	25	and	and	CCONJ
fbem-17270	75	26	greater	great	ADJ
fbem-17270	75	27	loan	loan	NOUN
fbem-17270	75	28	pressure	pressure	NOUN
fbem-17270	75	29	,	,	PUNCT
fbem-17270	75	30	making	make	VERB
fbem-17270	75	31	the	the	DET
fbem-17270	75	32	imposition	imposition	NOUN
fbem-17270	75	33	of	of	ADP
fbem-17270	75	34	property	property	NOUN
fbem-17270	75	35	tax	tax	NOUN
fbem-17270	75	36	only	only	ADV
fbem-17270	75	37	further	far	ADV
fbem-17270	75	38	exacerbate	exacerbate	VERB
fbem-17270	75	39	their	their	PRON
fbem-17270	75	40	economic	economic	ADJ
fbem-17270	75	41	burden	burden	NOUN
fbem-17270	75	42	.	.	PUNCT
fbem-17270	76	1	consequently	consequently	ADV
fbem-17270	76	2	,	,	PUNCT
fbem-17270	76	3	the	the	DET
fbem-17270	76	4	regulatory	regulatory	ADJ
fbem-17270	76	5	effect	effect	NOUN
fbem-17270	76	6	of	of	ADP
fbem-17270	76	7	property	property	NOUN
fbem-17270	76	8	tax	tax	NOUN
fbem-17270	76	9	on	on	ADP
fbem-17270	76	10	residents	resident	NOUN
fbem-17270	76	11	'	'	PART
fbem-17270	76	12	income	income	NOUN
fbem-17270	76	13	is	be	AUX
fbem-17270	76	14	significantly	significantly	ADV
fbem-17270	76	15	constrained	constrain	VERB
fbem-17270	76	16	,	,	PUNCT
fbem-17270	76	17	and	and	CCONJ
fbem-17270	76	18	how	how	SCONJ
fbem-17270	76	19	to	to	PART
fbem-17270	76	20	enhance	enhance	VERB
fbem-17270	76	21	its	its	PRON
fbem-17270	76	22	effectiveness	effectiveness	NOUN
fbem-17270	76	23	becomes	become	VERB
fbem-17270	76	24	a	a	DET
fbem-17270	76	25	substantial	substantial	ADJ
fbem-17270	76	26	issue	issue	NOUN
fbem-17270	76	27	.	.	PUNCT
fbem-17270	77	1	the	the	DET
fbem-17270	77	2	reform	reform	NOUN
fbem-17270	77	3	of	of	ADP
fbem-17270	77	4	property	property	NOUN
fbem-17270	77	5	tax	tax	NOUN
fbem-17270	77	6	based	base	VERB
fbem-17270	77	7	on	on	ADP
fbem-17270	77	8	individual	individual	ADJ
fbem-17270	77	9	residences	residence	NOUN
fbem-17270	77	10	,	,	PUNCT
fbem-17270	77	11	overall	overall	ADV
fbem-17270	77	12	,	,	PUNCT
fbem-17270	77	13	has	have	AUX
fbem-17270	77	14	reduced	reduce	VERB
fbem-17270	77	15	residents	resident	NOUN
fbem-17270	77	16	'	'	PART
fbem-17270	77	17	disposable	disposable	ADJ
fbem-17270	77	18	income	income	NOUN
fbem-17270	77	19	,	,	PUNCT
fbem-17270	77	20	leading	lead	VERB
fbem-17270	77	21	to	to	ADP
fbem-17270	77	22	a	a	DET
fbem-17270	77	23	decrease	decrease	NOUN
fbem-17270	77	24	in	in	ADP
fbem-17270	77	25	consumption	consumption	NOUN
fbem-17270	77	26	expenditure	expenditure	NOUN
fbem-17270	77	27	and	and	CCONJ
fbem-17270	77	28	a	a	DET
fbem-17270	77	29	decline	decline	NOUN
fbem-17270	77	30	in	in	ADP
fbem-17270	77	31	residents	resident	NOUN
fbem-17270	77	32	'	'	PART
fbem-17270	77	33	lifetime	lifetime	NOUN
fbem-17270	77	34	utility	utility	NOUN
fbem-17270	77	35	.	.	PUNCT
fbem-17270	78	1	however	however	ADV
fbem-17270	78	2	,	,	PUNCT
fbem-17270	78	3	from	from	ADP
fbem-17270	78	4	an	an	DET
fbem-17270	78	5	overall	overall	ADJ
fbem-17270	78	6	perspective	perspective	NOUN
fbem-17270	78	7	,	,	PUNCT
fbem-17270	78	8	local	local	ADJ
fbem-17270	78	9	government	government	NOUN
fbem-17270	78	10	revenue	revenue	NOUN
fbem-17270	78	11	has	have	AUX
fbem-17270	78	12	increased	increase	VERB
fbem-17270	78	13	to	to	ADP
fbem-17270	78	14	some	some	DET
fbem-17270	78	15	extent	extent	NOUN
fbem-17270	78	16	.	.	PUNCT
fbem-17270	79	1	therefore	therefore	ADV
fbem-17270	79	2	,	,	PUNCT
fbem-17270	79	3	property	property	NOUN
fbem-17270	79	4	tax	tax	NOUN
fbem-17270	79	5	reform	reform	NOUN
fbem-17270	79	6	may	may	AUX
fbem-17270	79	7	have	have	VERB
fbem-17270	79	8	a	a	DET
fbem-17270	79	9	restraining	restraining	NOUN
fbem-17270	79	10	effect	effect	NOUN
fbem-17270	79	11	on	on	ADP
fbem-17270	79	12	property	property	NOUN
fbem-17270	79	13	prices	price	NOUN
fbem-17270	79	14	,	,	PUNCT
fbem-17270	79	15	but	but	CCONJ
fbem-17270	79	16	the	the	DET
fbem-17270	79	17	impact	impact	NOUN
fbem-17270	79	18	of	of	ADP
fbem-17270	79	19	this	this	DET
fbem-17270	79	20	restraint	restraint	NOUN
fbem-17270	79	21	is	be	AUX
fbem-17270	79	22	smaller	small	ADJ
fbem-17270	79	23	than	than	ADP
fbem-17270	79	24	the	the	DET
fbem-17270	79	25	growth	growth	NOUN
fbem-17270	79	26	effect	effect	NOUN
fbem-17270	79	27	on	on	ADP
fbem-17270	79	28	local	local	ADJ
fbem-17270	79	29	government	government	NOUN
fbem-17270	79	30	revenue	revenue	NOUN
fbem-17270	79	31	.	.	PUNCT
fbem-17270	80	1	at	at	ADP
fbem-17270	80	2	the	the	DET
fbem-17270	80	3	same	same	ADJ
fbem-17270	80	4	time	time	NOUN
fbem-17270	80	5	,	,	PUNCT
fbem-17270	80	6	for	for	ADP
fbem-17270	80	7	regions	region	NOUN
fbem-17270	80	8	such	such	ADJ
fbem-17270	80	9	as	as	ADP
fbem-17270	80	10	shanghai	shanghai	PROPN
fbem-17270	80	11	and	and	CCONJ
fbem-17270	80	12	chongqing	chongqing	PROPN
fbem-17270	80	13	currently	currently	ADV
fbem-17270	80	14	,	,	PUNCT
fbem-17270	80	15	property	property	NOUN
fbem-17270	80	16	tax	tax	NOUN
fbem-17270	80	17	accounts	account	NOUN
fbem-17270	80	18	for	for	ADP
fbem-17270	80	19	a	a	DET
fbem-17270	80	20	small	small	ADJ
fbem-17270	80	21	proportion	proportion	NOUN
fbem-17270	80	22	of	of	ADP
fbem-17270	80	23	local	local	ADJ
fbem-17270	80	24	taxation	taxation	NOUN
fbem-17270	80	25	,	,	PUNCT
fbem-17270	80	26	contributing	contribute	VERB
fbem-17270	80	27	insignificantly	insignificantly	ADV
fbem-17270	80	28	to	to	ADP
fbem-17270	80	29	tax	tax	NOUN
fbem-17270	80	30	revenue	revenue	NOUN
fbem-17270	80	31	.	.	PUNCT
fbem-17270	81	1	compared	compare	VERB
fbem-17270	81	2	to	to	ADP
fbem-17270	81	3	its	its	PRON
fbem-17270	81	4	high	high	ADJ
fbem-17270	81	5	taxation	taxation	NOUN
fbem-17270	81	6	costs	cost	NOUN
fbem-17270	81	7	,	,	PUNCT
fbem-17270	81	8	considering	consider	VERB
fbem-17270	81	9	the	the	DET
fbem-17270	81	10	perspective	perspective	NOUN
fbem-17270	81	11	of	of	ADP
fbem-17270	81	12	maximizing	maximize	VERB
fbem-17270	81	13	revenue	revenue	NOUN
fbem-17270	81	14	,	,	PUNCT
fbem-17270	81	15	property	property	NOUN
fbem-17270	81	16	tax	tax	NOUN
fbem-17270	81	17	is	be	AUX
fbem-17270	81	18	challenging	challenge	VERB
fbem-17270	81	19	to	to	PART
fbem-17270	81	20	effectively	effectively	ADV
fbem-17270	81	21	promote	promote	VERB
fbem-17270	81	22	in	in	ADP
fbem-17270	81	23	the	the	DET
fbem-17270	81	24	short	short	ADJ
fbem-17270	81	25	term	term	NOUN
fbem-17270	81	26	.	.	PUNCT
fbem-17270	82	1	(	(	PUNCT
fbem-17270	82	2	iii	iii	NOUN
fbem-17270	82	3	)	)	PUNCT
fbem-17270	82	4	limited	limited	ADJ
fbem-17270	82	5	tax	tax	NOUN
fbem-17270	82	6	coverage	coverage	NOUN
fbem-17270	82	7	in	in	ADP
fbem-17270	82	8	cities	city	NOUN
fbem-17270	82	9	where	where	SCONJ
fbem-17270	82	10	property	property	NOUN
fbem-17270	82	11	tax	tax	NOUN
fbem-17270	82	12	pilot	pilot	NOUN
fbem-17270	82	13	programs	program	NOUN
fbem-17270	82	14	are	be	AUX
fbem-17270	82	15	implemented	implement	VERB
fbem-17270	82	16	,	,	PUNCT
fbem-17270	82	17	the	the	DET
fbem-17270	82	18	tax	tax	NOUN
fbem-17270	82	19	coverage	coverage	NOUN
fbem-17270	82	20	for	for	ADP
fbem-17270	82	21	property	property	NOUN
fbem-17270	82	22	tax	tax	NOUN
fbem-17270	82	23	is	be	AUX
fbem-17270	82	24	relatively	relatively	ADV
fbem-17270	82	25	narrow	narrow	ADJ
fbem-17270	82	26	,	,	PUNCT
fbem-17270	82	27	with	with	ADP
fbem-17270	82	28	broad	broad	ADJ
fbem-17270	82	29	exemptions	exemption	NOUN
fbem-17270	82	30	and	and	CCONJ
fbem-17270	82	31	a	a	DET
fbem-17270	82	32	limited	limited	ADJ
fbem-17270	82	33	coverage	coverage	NOUN
fbem-17270	82	34	of	of	ADP
fbem-17270	82	35	the	the	DET
fbem-17270	82	36	population	population	NOUN
fbem-17270	82	37	.	.	PUNCT
fbem-17270	83	1	property	property	NOUN
fbem-17270	83	2	tax	tax	NOUN
fbem-17270	83	3	involves	involve	VERB
fbem-17270	83	4	taxing	tax	VERB
fbem-17270	83	5	the	the	DET
fbem-17270	83	6	ownership	ownership	NOUN
fbem-17270	83	7	of	of	ADP
fbem-17270	83	8	residential	residential	ADJ
fbem-17270	83	9	properties	property	NOUN
fbem-17270	83	10	,	,	PUNCT
fbem-17270	83	11	and	and	CCONJ
fbem-17270	83	12	in	in	ADP
fbem-17270	83	13	china	china	PROPN
fbem-17270	83	14	,	,	PUNCT
fbem-17270	83	15	there	there	PRON
fbem-17270	83	16	are	be	VERB
fbem-17270	83	17	various	various	ADJ
fbem-17270	83	18	types	type	NOUN
fbem-17270	83	19	of	of	ADP
fbem-17270	83	20	property	property	NOUN
fbem-17270	83	21	rights	right	NOUN
fbem-17270	83	22	,	,	PUNCT
fbem-17270	83	23	such	such	ADJ
fbem-17270	83	24	as	as	ADP
fbem-17270	83	25	affordable	affordable	ADJ
fbem-17270	83	26	housing	housing	NOUN
fbem-17270	83	27	,	,	PUNCT
fbem-17270	83	28	public	public	ADJ
fbem-17270	83	29	rental	rental	NOUN
fbem-17270	83	30	housing	housing	NOUN
fbem-17270	83	31	,	,	PUNCT
fbem-17270	83	32	commercial	commercial	ADJ
fbem-17270	83	33	housing	housing	NOUN
fbem-17270	83	34	,	,	PUNCT
fbem-17270	83	35	resettlement	resettlement	NOUN
fbem-17270	83	36	housing	housing	NOUN
fbem-17270	83	37	,	,	PUNCT
fbem-17270	83	38	military	military	ADJ
fbem-17270	83	39	housing	housing	NOUN
fbem-17270	83	40	,	,	PUNCT
fbem-17270	83	41	etc	etc	X
fbem-17270	83	42	.	.	X
fbem-17270	84	1	these	these	DET
fbem-17270	84	2	properties	property	NOUN
fbem-17270	84	3	have	have	VERB
fbem-17270	84	4	significant	significant	ADJ
fbem-17270	84	5	legal	legal	ADJ
fbem-17270	84	6	differences	difference	NOUN
fbem-17270	84	7	in	in	ADP
fbem-17270	84	8	terms	term	NOUN
fbem-17270	84	9	of	of	ADP
fbem-17270	84	10	their	their	PRON
fbem-17270	84	11	sources	source	NOUN
fbem-17270	84	12	of	of	ADP
fbem-17270	84	13	income	income	NOUN
fbem-17270	84	14	and	and	CCONJ
fbem-17270	84	15	usage	usage	NOUN
fbem-17270	84	16	.	.	PUNCT
fbem-17270	85	1	therefore	therefore	ADV
fbem-17270	85	2	,	,	PUNCT
fbem-17270	85	3	it	it	PRON
fbem-17270	85	4	is	be	AUX
fbem-17270	85	5	challenging	challenge	VERB
fbem-17270	85	6	to	to	PART
fbem-17270	85	7	unify	unify	VERB
fbem-17270	85	8	their	their	PRON
fbem-17270	85	9	valuation	valuation	NOUN
fbem-17270	85	10	,	,	PUNCT
fbem-17270	85	11	definition	definition	NOUN
fbem-17270	85	12	,	,	PUNCT
fbem-17270	85	13	and	and	CCONJ
fbem-17270	85	14	management.in	management.in	PRON
fbem-17270	85	15	the	the	DET
fbem-17270	85	16	pilot	pilot	NOUN
fbem-17270	85	17	cities	city	NOUN
fbem-17270	85	18	,	,	PUNCT
fbem-17270	85	19	the	the	DET
fbem-17270	85	20	scope	scope	NOUN
fbem-17270	85	21	of	of	ADP
fbem-17270	85	22	exemptions	exemption	NOUN
fbem-17270	85	23	is	be	AUX
fbem-17270	85	24	extensive	extensive	ADJ
fbem-17270	85	25	,	,	PUNCT
fbem-17270	85	26	covering	cover	VERB
fbem-17270	85	27	the	the	DET
fbem-17270	85	28	majority	majority	NOUN
fbem-17270	85	29	of	of	ADP
fbem-17270	85	30	the	the	DET
fbem-17270	85	31	population	population	NOUN
fbem-17270	85	32	.	.	PUNCT
fbem-17270	86	1	with	with	ADP
fbem-17270	86	2	the	the	DET
fbem-17270	86	3	rapid	rapid	ADJ
fbem-17270	86	4	development	development	NOUN
fbem-17270	86	5	of	of	ADP
fbem-17270	86	6	the	the	DET
fbem-17270	86	7	market	market	NOUN
fbem-17270	86	8	economy	economy	NOUN
fbem-17270	86	9	,	,	PUNCT
fbem-17270	86	10	housing	housing	NOUN
fbem-17270	86	11	provided	provide	VERB
fbem-17270	86	12	by	by	ADP
fbem-17270	86	13	public	public	ADJ
fbem-17270	86	14	institutions	institution	NOUN
fbem-17270	86	15	has	have	AUX
fbem-17270	86	16	gradually	gradually	ADV
fbem-17270	86	17	shifted	shift	VERB
fbem-17270	86	18	from	from	ADP
fbem-17270	86	19	being	be	AUX
fbem-17270	86	20	nonprofit	nonprofit	ADJ
fbem-17270	86	21	to	to	AUX
fbem-17270	86	22	profit	profit	NOUN
fbem-17270	86	23	-	-	PUNCT
fbem-17270	86	24	oriented	orient	VERB
fbem-17270	86	25	.	.	PUNCT
fbem-17270	87	1	this	this	DET
fbem-17270	87	2	change	change	NOUN
fbem-17270	87	3	in	in	ADP
fbem-17270	87	4	nature	nature	NOUN
fbem-17270	87	5	has	have	AUX
fbem-17270	87	6	directly	directly	ADV
fbem-17270	87	7	led	lead	VERB
fbem-17270	87	8	to	to	ADP
fbem-17270	87	9	the	the	DET
fbem-17270	87	10	loss	loss	NOUN
fbem-17270	87	11	of	of	ADP
fbem-17270	87	12	national	national	ADJ
fbem-17270	87	13	tax	tax	NOUN
fbem-17270	87	14	revenue	revenue	NOUN
fbem-17270	87	15	.	.	PUNCT
fbem-17270	88	1	moreover	moreover	ADV
fbem-17270	88	2	,	,	PUNCT
fbem-17270	88	3	as	as	ADP
fbem-17270	88	4	a	a	DET
fbem-17270	88	5	socialist	socialist	ADJ
fbem-17270	88	6	country	country	NOUN
fbem-17270	88	7	,	,	PUNCT
fbem-17270	88	8	china	china	PROPN
fbem-17270	88	9	's	's	PART
fbem-17270	88	10	property	property	NOUN
fbem-17270	88	11	ownership	ownership	NOUN
fbem-17270	88	12	is	be	AUX
fbem-17270	88	13	limited	limit	VERB
fbem-17270	88	14	to	to	ADP
fbem-17270	88	15	a	a	DET
fbem-17270	88	16	finite	finite	ADJ
fbem-17270	88	17	number	number	NOUN
fbem-17270	88	18	of	of	ADP
fbem-17270	88	19	years	year	NOUN
fbem-17270	88	20	rather	rather	ADV
fbem-17270	88	21	than	than	ADP
fbem-17270	88	22	full	full	ADJ
fbem-17270	88	23	ownership	ownership	NOUN
fbem-17270	88	24	when	when	SCONJ
fbem-17270	88	25	purchasing	purchase	VERB
fbem-17270	88	26	real	real	ADJ
fbem-17270	88	27	estate	estate	NOUN
fbem-17270	88	28	.	.	PUNCT
fbem-17270	89	1	taxing	tax	VERB
fbem-17270	89	2	incomplete	incomplete	ADJ
fbem-17270	89	3	property	property	NOUN
fbem-17270	89	4	rights	right	NOUN
fbem-17270	89	5	itself	itself	PRON
fbem-17270	89	6	raises	raise	VERB
fbem-17270	89	7	a	a	DET
fbem-17270	89	8	series	series	NOUN
fbem-17270	89	9	of	of	ADP
fbem-17270	89	10	controversies	controversy	NOUN
fbem-17270	89	11	.	.	PUNCT
fbem-17270	90	1	since	since	SCONJ
fbem-17270	90	2	china	china	PROPN
fbem-17270	90	3	has	have	AUX
fbem-17270	90	4	not	not	PART
fbem-17270	90	5	yet	yet	ADV
fbem-17270	90	6	achieved	achieve	VERB
fbem-17270	90	7	nationwide	nationwide	ADJ
fbem-17270	90	8	networking	networking	NOUN
fbem-17270	90	9	of	of	ADP
fbem-17270	90	10	real	real	ADJ
fbem-17270	90	11	estate	estate	NOUN
fbem-17270	90	12	registration	registration	NOUN
fbem-17270	90	13	,	,	PUNCT
fbem-17270	90	14	how	how	SCONJ
fbem-17270	90	15	to	to	PART
fbem-17270	90	16	utilize	utilize	VERB
fbem-17270	90	17	big	big	ADJ
fbem-17270	90	18	data	datum	NOUN
fbem-17270	90	19	to	to	PART
fbem-17270	90	20	analyze	analyze	VERB
fbem-17270	90	21	the	the	DET
fbem-17270	90	22	scope	scope	NOUN
fbem-17270	90	23	of	of	ADP
fbem-17270	90	24	tax	tax	NOUN
fbem-17270	90	25	collection	collection	NOUN
fbem-17270	90	26	,	,	PUNCT
fbem-17270	90	27	and	and	CCONJ
fbem-17270	90	28	scientifically	scientifically	ADV
fbem-17270	90	29	design	design	VERB
fbem-17270	90	30	the	the	DET
fbem-17270	90	31	standards	standard	NOUN
fbem-17270	90	32	and	and	CCONJ
fbem-17270	90	33	range	range	NOUN
fbem-17270	90	34	of	of	ADP
fbem-17270	90	35	taxation	taxation	NOUN
fbem-17270	90	36	,	,	PUNCT
fbem-17270	90	37	will	will	AUX
fbem-17270	90	38	be	be	AUX
fbem-17270	90	39	an	an	DET
fbem-17270	90	40	urgent	urgent	ADJ
fbem-17270	90	41	problem	problem	NOUN
fbem-17270	90	42	that	that	PRON
fbem-17270	90	43	needs	need	VERB
fbem-17270	90	44	to	to	PART
fbem-17270	90	45	be	be	AUX
fbem-17270	90	46	addressed	address	VERB
fbem-17270	90	47	in	in	ADP
fbem-17270	90	48	our	our	PRON
fbem-17270	90	49	next	next	ADJ
fbem-17270	90	50	steps	step	NOUN
fbem-17270	90	51	.	.	PUNCT
fbem-17270	91	1	3	3	X
fbem-17270	91	2	.	.	X
fbem-17270	91	3	development	development	NOUN
fbem-17270	91	4	directions	direction	NOUN
fbem-17270	91	5	3.1	3.1	NUM
fbem-17270	91	6	.	.	PUNCT
fbem-17270	91	7	improving	improve	VERB
fbem-17270	91	8	china	china	PROPN
fbem-17270	91	9	's	's	PART
fbem-17270	91	10	real	real	ADJ
fbem-17270	91	11	estate	estate	NOUN
fbem-17270	91	12	registration	registration	NOUN
fbem-17270	91	13	system	system	NOUN
fbem-17270	91	14	a	a	DET
fbem-17270	91	15	well	well	ADV
fbem-17270	91	16	-	-	PUNCT
fbem-17270	91	17	established	establish	VERB
fbem-17270	91	18	real	real	ADJ
fbem-17270	91	19	estate	estate	NOUN
fbem-17270	91	20	registration	registration	NOUN
fbem-17270	91	21	system	system	NOUN
fbem-17270	91	22	in	in	ADP
fbem-17270	91	23	china	china	PROPN
fbem-17270	91	24	is	be	AUX
fbem-17270	91	25	the	the	DET
fbem-17270	91	26	fundamental	fundamental	ADJ
fbem-17270	91	27	guarantee	guarantee	NOUN
fbem-17270	91	28	for	for	ADP
fbem-17270	91	29	clarifying	clarify	VERB
fbem-17270	91	30	the	the	DET
fbem-17270	91	31	taxpayer	taxpayer	NOUN
fbem-17270	91	32	's	's	PART
fbem-17270	91	33	main	main	ADJ
fbem-17270	91	34	body	body	NOUN
fbem-17270	91	35	and	and	CCONJ
fbem-17270	91	36	an	an	DET
fbem-17270	91	37	essential	essential	ADJ
fbem-17270	91	38	condition	condition	NOUN
fbem-17270	91	39	for	for	ADP
fbem-17270	91	40	smooth	smooth	ADJ
fbem-17270	91	41	tax	tax	NOUN
fbem-17270	91	42	collection	collection	NOUN
fbem-17270	91	43	.	.	PUNCT
fbem-17270	92	1	to	to	PART
fbem-17270	92	2	better	well	ADV
fbem-17270	92	3	promote	promote	VERB
fbem-17270	92	4	the	the	DET
fbem-17270	92	5	nationwide	nationwide	ADJ
fbem-17270	92	6	implementation	implementation	NOUN
fbem-17270	92	7	of	of	ADP
fbem-17270	92	8	property	property	NOUN
fbem-17270	92	9	tax	tax	NOUN
fbem-17270	92	10	and	and	CCONJ
fbem-17270	92	11	facilitate	facilitate	VERB
fbem-17270	92	12	the	the	DET
fbem-17270	92	13	enactment	enactment	NOUN
fbem-17270	92	14	of	of	ADP
fbem-17270	92	15	relevant	relevant	ADJ
fbem-17270	92	16	laws	law	NOUN
fbem-17270	92	17	,	,	PUNCT
fbem-17270	92	18	it	it	PRON
fbem-17270	92	19	is	be	AUX
fbem-17270	92	20	essential	essential	ADJ
fbem-17270	92	21	to	to	PART
fbem-17270	92	22	fundamentally	fundamentally	ADV
fbem-17270	92	23	address	address	VERB
fbem-17270	92	24	the	the	DET
fbem-17270	92	25	issue	issue	NOUN
fbem-17270	92	26	of	of	ADP
fbem-17270	92	27	the	the	DET
fbem-17270	92	28	tax	tax	NOUN
fbem-17270	92	29	basis	basis	NOUN
fbem-17270	92	30	for	for	ADP
fbem-17270	92	31	property	property	NOUN
fbem-17270	92	32	tax	tax	NOUN
fbem-17270	92	33	.	.	PUNCT
fbem-17270	93	1	the	the	DET
fbem-17270	93	2	rapid	rapid	ADJ
fbem-17270	93	3	development	development	NOUN
fbem-17270	93	4	of	of	ADP
fbem-17270	93	5	the	the	DET
fbem-17270	93	6	internet	internet	NOUN
fbem-17270	93	7	has	have	AUX
fbem-17270	93	8	driven	drive	VERB
fbem-17270	93	9	the	the	DET
fbem-17270	93	10	digital	digital	ADJ
fbem-17270	93	11	transformation	transformation	NOUN
fbem-17270	93	12	of	of	ADP
fbem-17270	93	13	national	national	PROPN
fbem-17270	93	14	administration	administration	NOUN
fbem-17270	93	15	,	,	PUNCT
fbem-17270	93	16	providing	provide	VERB
fbem-17270	93	17	a	a	DET
fbem-17270	93	18	real	real	ADJ
fbem-17270	93	19	-	-	PUNCT
fbem-17270	93	20	time	time	NOUN
fbem-17270	93	21	resource	resource	NOUN
fbem-17270	93	22	-	-	PUNCT
fbem-17270	93	23	sharing	share	VERB
fbem-17270	93	24	platform	platform	NOUN
fbem-17270	93	25	for	for	ADP
fbem-17270	93	26	tax	tax	NOUN
fbem-17270	93	27	authorities	authority	NOUN
fbem-17270	93	28	,	,	PUNCT
fbem-17270	93	29	land	land	NOUN
fbem-17270	93	30	bureaus	bureaus	NOUN
fbem-17270	93	31	,	,	PUNCT
fbem-17270	93	32	developers	developer	NOUN
fbem-17270	93	33	,	,	PUNCT
fbem-17270	93	34	and	and	CCONJ
fbem-17270	93	35	other	other	ADJ
fbem-17270	93	36	key	key	ADJ
fbem-17270	93	37	departments	department	NOUN
fbem-17270	93	38	.	.	PUNCT
fbem-17270	94	1	this	this	PRON
fbem-17270	94	2	breaks	break	VERB
fbem-17270	94	3	down	down	ADP
fbem-17270	94	4	information	information	NOUN
fbem-17270	94	5	barriers	barrier	NOUN
fbem-17270	94	6	,	,	PUNCT
fbem-17270	94	7	achieving	achieve	VERB
fbem-17270	94	8	interoperability	interoperability	NOUN
fbem-17270	94	9	and	and	CCONJ
fbem-17270	94	10	sharing	sharing	NOUN
fbem-17270	94	11	of	of	ADP
fbem-17270	94	12	information	information	NOUN
fbem-17270	94	13	.	.	PUNCT
fbem-17270	95	1	promoting	promote	VERB
fbem-17270	95	2	the	the	DET
fbem-17270	95	3	categorization	categorization	NOUN
fbem-17270	95	4	and	and	CCONJ
fbem-17270	95	5	valuation	valuation	NOUN
fbem-17270	95	6	of	of	ADP
fbem-17270	95	7	houses	house	NOUN
fbem-17270	95	8	across	across	ADP
fbem-17270	95	9	the	the	DET
fbem-17270	95	10	country	country	NOUN
fbem-17270	95	11	,	,	PUNCT
fbem-17270	95	12	conducting	conduct	VERB
fbem-17270	95	13	online	online	ADJ
fbem-17270	95	14	networking	networking	NOUN
fbem-17270	95	15	and	and	CCONJ
fbem-17270	95	16	recording	recording	NOUN
fbem-17270	95	17	,	,	PUNCT
fbem-17270	95	18	and	and	CCONJ
fbem-17270	95	19	creating	create	VERB
fbem-17270	95	20	individual	individual	ADJ
fbem-17270	95	21	files	file	NOUN
fbem-17270	95	22	for	for	ADP
fbem-17270	95	23	each	each	DET
fbem-17270	95	24	property	property	NOUN
fbem-17270	95	25	are	be	AUX
fbem-17270	95	26	beneficial	beneficial	ADJ
fbem-17270	95	27	for	for	ADP
fbem-17270	95	28	conducting	conduct	VERB
fbem-17270	95	29	tax	tax	NOUN
fbem-17270	95	30	collection	collection	NOUN
fbem-17270	95	31	work	work	NOUN
fbem-17270	95	32	systematically	systematically	ADV
fbem-17270	95	33	.	.	PUNCT
fbem-17270	96	1	through	through	ADP
fbem-17270	96	2	the	the	DET
fbem-17270	96	3	valuation	valuation	NOUN
fbem-17270	96	4	of	of	ADP
fbem-17270	96	5	different	different	ADJ
fbem-17270	96	6	properties	property	NOUN
fbem-17270	96	7	,	,	PUNCT
fbem-17270	96	8	it	it	PRON
fbem-17270	96	9	is	be	AUX
fbem-17270	96	10	conducive	conducive	ADJ
fbem-17270	96	11	to	to	PART
fbem-17270	96	12	scientifically	scientifically	ADV
fbem-17270	96	13	formulating	formulate	VERB
fbem-17270	96	14	a	a	DET
fbem-17270	96	15	comprehensive	comprehensive	ADJ
fbem-17270	96	16	set	set	NOUN
fbem-17270	96	17	of	of	ADP
fbem-17270	96	18	collection	collection	NOUN
fbem-17270	96	19	standards	standard	NOUN
fbem-17270	96	20	,	,	PUNCT
fbem-17270	96	21	providing	provide	VERB
fbem-17270	96	22	people	people	NOUN
fbem-17270	96	23	with	with	ADP
fbem-17270	96	24	a	a	DET
fbem-17270	96	25	clearer	clear	ADJ
fbem-17270	96	26	understanding	understanding	NOUN
fbem-17270	96	27	of	of	ADP
fbem-17270	96	28	the	the	DET
fbem-17270	96	29	ownership	ownership	NOUN
fbem-17270	96	30	of	of	ADP
fbem-17270	96	31	their	their	PRON
fbem-17270	96	32	residential	residential	ADJ
fbem-17270	96	33	properties.simultaneously	properties.simultaneously	NOUN
fbem-17270	96	34	,	,	PUNCT
fbem-17270	96	35	a	a	DET
fbem-17270	96	36	clear	clear	ADJ
fbem-17270	96	37	distinction	distinction	NOUN
fbem-17270	96	38	needs	need	VERB
fbem-17270	96	39	to	to	PART
fbem-17270	96	40	be	be	AUX
fbem-17270	96	41	made	make	VERB
fbem-17270	96	42	between	between	ADP
fbem-17270	96	43	fully	fully	ADV
fbem-17270	96	44	paid	pay	VERB
fbem-17270	96	45	and	and	CCONJ
fbem-17270	96	46	mortgage	mortgage	NOUN
fbem-17270	96	47	-	-	PUNCT
fbem-17270	96	48	financed	finance	VERB
fbem-17270	96	49	homes	home	NOUN
fbem-17270	96	50	.	.	PUNCT
fbem-17270	97	1	fully	fully	ADV
fbem-17270	97	2	paid	pay	VERB
fbem-17270	97	3	homes	home	NOUN
fbem-17270	97	4	may	may	AUX
fbem-17270	97	5	incur	incur	VERB
fbem-17270	97	6	higher	high	ADJ
fbem-17270	97	7	tax	tax	NOUN
fbem-17270	97	8	payments	payment	NOUN
fbem-17270	97	9	,	,	PUNCT
fbem-17270	97	10	while	while	SCONJ
fbem-17270	97	11	those	those	PRON
fbem-17270	97	12	purchased	purchase	VERB
fbem-17270	97	13	with	with	ADP
fbem-17270	97	14	a	a	DET
fbem-17270	97	15	mortgage	mortgage	NOUN
fbem-17270	97	16	may	may	AUX
fbem-17270	97	17	have	have	VERB
fbem-17270	97	18	lower	low	ADJ
fbem-17270	97	19	or	or	CCONJ
fbem-17270	97	20	no	no	DET
fbem-17270	97	21	tax	tax	NOUN
fbem-17270	97	22	payments	payment	NOUN
fbem-17270	97	23	.	.	PUNCT
fbem-17270	98	1	this	this	DET
fbem-17270	98	2	approach	approach	NOUN
fbem-17270	98	3	helps	help	VERB
fbem-17270	98	4	to	to	PART
fbem-17270	98	5	avoid	avoid	VERB
fbem-17270	98	6	placing	place	VERB
fbem-17270	98	7	a	a	DET
fbem-17270	98	8	greater	great	ADJ
fbem-17270	98	9	economic	economic	ADJ
fbem-17270	98	10	burden	burden	NOUN
fbem-17270	98	11	on	on	ADP
fbem-17270	98	12	taxpayers	taxpayer	NOUN
fbem-17270	98	13	facing	face	VERB
fbem-17270	98	14	significant	significant	ADJ
fbem-17270	98	15	life	life	NOUN
fbem-17270	98	16	pressures	pressure	NOUN
fbem-17270	98	17	.	.	PUNCT
fbem-17270	99	1	subsequently	subsequently	ADV
fbem-17270	99	2	,	,	PUNCT
fbem-17270	99	3	it	it	PRON
fbem-17270	99	4	becomes	become	VERB
fbem-17270	99	5	possible	possible	ADJ
fbem-17270	99	6	to	to	PART
fbem-17270	99	7	achieve	achieve	VERB
fbem-17270	99	8	a	a	DET
fbem-17270	99	9	secondary	secondary	ADJ
fbem-17270	99	10	distribution	distribution	NOUN
fbem-17270	99	11	of	of	ADP
fbem-17270	99	12	property	property	NOUN
fbem-17270	99	13	taxes	taxis	NOUN
fbem-17270	99	14	,	,	PUNCT
fbem-17270	99	15	regulate	regulate	VERB
fbem-17270	99	16	social	social	ADJ
fbem-17270	99	17	wealth	wealth	NOUN
fbem-17270	99	18	disparities	disparity	NOUN
fbem-17270	99	19	,	,	PUNCT
fbem-17270	99	20	and	and	CCONJ
fbem-17270	99	21	promote	promote	VERB
fbem-17270	99	22	social	social	ADJ
fbem-17270	99	23	equity	equity	NOUN
fbem-17270	99	24	.	.	PUNCT
fbem-17270	100	1	3.2	3.2	NUM
fbem-17270	100	2	.	.	PUNCT
fbem-17270	101	1	strengthening	strengthen	VERB
fbem-17270	101	2	the	the	DET
fbem-17270	101	3	local	local	ADJ
fbem-17270	101	4	financial	financial	ADJ
fbem-17270	101	5	information	information	NOUN
fbem-17270	101	6	disclosure	disclosure	NOUN
fbem-17270	101	7	system	system	NOUN
fbem-17270	101	8	starting	start	VERB
fbem-17270	101	9	from	from	ADP
fbem-17270	101	10	the	the	DET
fbem-17270	101	11	current	current	ADJ
fbem-17270	101	12	tax	tax	NOUN
fbem-17270	101	13	functions	function	NOUN
fbem-17270	101	14	and	and	CCONJ
fbem-17270	101	15	drawing	draw	VERB
fbem-17270	101	16	on	on	ADP
fbem-17270	101	17	international	international	ADJ
fbem-17270	101	18	research	research	NOUN
fbem-17270	101	19	on	on	ADP
fbem-17270	101	20	property	property	NOUN
fbem-17270	101	21	taxes	taxis	NOUN
fbem-17270	101	22	,	,	PUNCT
fbem-17270	101	23	reinforcing	reinforce	VERB
fbem-17270	101	24	the	the	DET
fbem-17270	101	25	fiscal	fiscal	ADJ
fbem-17270	101	26	functions	function	NOUN
fbem-17270	101	27	of	of	ADP
fbem-17270	101	28	property	property	NOUN
fbem-17270	101	29	taxes	taxis	NOUN
fbem-17270	101	30	is	be	AUX
fbem-17270	101	31	essential	essential	ADJ
fbem-17270	101	32	for	for	ADP
fbem-17270	101	33	establishing	establish	VERB
fbem-17270	101	34	a	a	DET
fbem-17270	101	35	systemic	systemic	ADJ
fbem-17270	101	36	arrangement	arrangement	NOUN
fbem-17270	101	37	for	for	ADP
fbem-17270	101	38	long	long	ADJ
fbem-17270	101	39	-	-	PUNCT
fbem-17270	101	40	term	term	NOUN
fbem-17270	101	41	real	real	ADJ
fbem-17270	101	42	estate	estate	NOUN
fbem-17270	101	43	market	market	NOUN
fbem-17270	101	44	regulation	regulation	NOUN
fbem-17270	101	45	.	.	PUNCT
fbem-17270	102	1	enhancing	enhance	VERB
fbem-17270	102	2	the	the	DET
fbem-17270	102	3	transparency	transparency	NOUN
fbem-17270	102	4	of	of	ADP
fbem-17270	102	5	the	the	DET
fbem-17270	102	6	local	local	ADJ
fbem-17270	102	7	financial	financial	ADJ
fbem-17270	102	8	disclosure	disclosure	NOUN
fbem-17270	102	9	system	system	NOUN
fbem-17270	102	10	,	,	PUNCT
fbem-17270	102	11	particularly	particularly	ADV
fbem-17270	102	12	in	in	ADP
fbem-17270	102	13	the	the	DET
fbem-17270	102	14	collection	collection	NOUN
fbem-17270	102	15	and	and	CCONJ
fbem-17270	102	16	utilization	utilization	NOUN
fbem-17270	102	17	processes	process	NOUN
fbem-17270	102	18	of	of	ADP
fbem-17270	102	19	property	property	NOUN
fbem-17270	102	20	tax	tax	NOUN
fbem-17270	102	21	revenues	revenue	NOUN
fbem-17270	102	22	,	,	PUNCT
fbem-17270	102	23	contributes	contribute	VERB
fbem-17270	102	24	to	to	ADP
fbem-17270	102	25	the	the	DET
fbem-17270	102	26	effective	effective	ADJ
fbem-17270	102	27	use	use	NOUN
fbem-17270	102	28	of	of	ADP
fbem-17270	102	29	tax	tax	NOUN
fbem-17270	102	30	funds	fund	NOUN
fbem-17270	102	31	for	for	ADP
fbem-17270	102	32	taxpayers	taxpayer	NOUN
fbem-17270	102	33	themselves	themselves	PRON
fbem-17270	102	34	.	.	PUNCT
fbem-17270	103	1	this	this	PRON
fbem-17270	103	2	can	can	AUX
fbem-17270	103	3	enhance	enhance	VERB
fbem-17270	103	4	the	the	DET
fbem-17270	103	5	value	value	NOUN
fbem-17270	103	6	of	of	ADP
fbem-17270	103	7	housing	housing	NOUN
fbem-17270	103	8	,	,	PUNCT
fbem-17270	103	9	providing	provide	VERB
fbem-17270	103	10	property	property	NOUN
fbem-17270	103	11	owners	owner	NOUN
fbem-17270	103	12	with	with	ADP
fbem-17270	103	13	a	a	DET
fbem-17270	103	14	greater	great	ADJ
fbem-17270	103	15	sense	sense	NOUN
fbem-17270	103	16	of	of	ADP
fbem-17270	103	17	acquisition.by	acquisition.by	PRON
fbem-17270	103	18	making	make	VERB
fbem-17270	103	19	the	the	DET
fbem-17270	103	20	property	property	NOUN
fbem-17270	103	21	tax	tax	NOUN
fbem-17270	103	22	collection	collection	NOUN
fbem-17270	103	23	and	and	CCONJ
fbem-17270	103	24	usage	usage	NOUN
fbem-17270	103	25	processes	process	NOUN
fbem-17270	103	26	transparent	transparent	ADJ
fbem-17270	103	27	,	,	PUNCT
fbem-17270	103	28	the	the	DET
fbem-17270	103	29	system	system	NOUN
fbem-17270	103	30	aims	aim	VERB
fbem-17270	103	31	to	to	PART
fbem-17270	103	32	improve	improve	VERB
fbem-17270	103	33	the	the	DET
fbem-17270	103	34	value	value	NOUN
fbem-17270	103	35	of	of	ADP
fbem-17270	103	36	housing	housing	NOUN
fbem-17270	103	37	,	,	PUNCT
fbem-17270	103	38	ensuring	ensure	VERB
fbem-17270	103	39	that	that	SCONJ
fbem-17270	103	40	the	the	DET
fbem-17270	103	41	benefits	benefit	NOUN
fbem-17270	103	42	of	of	ADP
fbem-17270	103	43	tax	tax	NOUN
fbem-17270	103	44	revenues	revenue	NOUN
fbem-17270	103	45	are	be	AUX
fbem-17270	103	46	directly	directly	ADV
fbem-17270	103	47	applied	apply	VERB
fbem-17270	103	48	to	to	ADP
fbem-17270	103	49	the	the	DET
fbem-17270	103	50	taxpayers	taxpayer	NOUN
fbem-17270	103	51	.	.	PUNCT
fbem-17270	104	1	this	this	DET
fbem-17270	104	2	approach	approach	NOUN
fbem-17270	104	3	not	not	PART
fbem-17270	104	4	only	only	ADV
fbem-17270	104	5	boosts	boost	VERB
fbem-17270	104	6	taxpayers	taxpayer	NOUN
fbem-17270	104	7	'	'	PART
fbem-17270	104	8	enthusiasm	enthusiasm	NOUN
fbem-17270	104	9	for	for	ADP
fbem-17270	104	10	tax	tax	NOUN
fbem-17270	104	11	payment	payment	NOUN
fbem-17270	104	12	but	but	CCONJ
fbem-17270	104	13	also	also	ADV
fbem-17270	104	14	fulfills	fulfill	VERB
fbem-17270	104	15	the	the	DET
fbem-17270	104	16	fiscal	fiscal	ADJ
fbem-17270	104	17	function	function	NOUN
fbem-17270	104	18	of	of	ADP
fbem-17270	104	19	taxation	taxation	NOUN
fbem-17270	104	20	,	,	PUNCT
fbem-17270	104	21	reflecting	reflect	VERB
fbem-17270	104	22	the	the	DET
fbem-17270	104	23	socialist	socialist	ADJ
fbem-17270	104	24	nature	nature	NOUN
fbem-17270	104	25	of	of	ADP
fbem-17270	104	26	taxation	taxation	NOUN
fbem-17270	104	27	as	as	ADP
fbem-17270	104	28	"	"	PUNCT
fbem-17270	104	29	taking	take	VERB
fbem-17270	104	30	from	from	ADP
fbem-17270	104	31	the	the	DET
fbem-17270	104	32	people	people	NOUN
fbem-17270	104	33	and	and	CCONJ
fbem-17270	104	34	using	use	VERB
fbem-17270	104	35	it	it	PRON
fbem-17270	104	36	for	for	ADP
fbem-17270	104	37	the	the	DET
fbem-17270	104	38	people	people	NOUN
fbem-17270	104	39	.	.	PUNCT
fbem-17270	104	40	"	"	PUNCT
fbem-17270	105	1	this	this	DET
fbem-17270	105	2	model	model	NOUN
fbem-17270	105	3	enables	enable	VERB
fbem-17270	105	4	property	property	NOUN
fbem-17270	105	5	tax	tax	NOUN
fbem-17270	105	6	to	to	PART
fbem-17270	105	7	effectively	effectively	ADV
fbem-17270	105	8	regulate	regulate	VERB
fbem-17270	105	9	the	the	DET
fbem-17270	105	10	growth	growth	NOUN
fbem-17270	105	11	rate	rate	NOUN
fbem-17270	105	12	of	of	ADP
fbem-17270	105	13	housing	housing	NOUN
fbem-17270	105	14	prices	price	NOUN
fbem-17270	105	15	,	,	PUNCT
fbem-17270	105	16	prevent	prevent	VERB
fbem-17270	105	17	significant	significant	ADJ
fbem-17270	105	18	declines	decline	NOUN
fbem-17270	105	19	,	,	PUNCT
fbem-17270	105	20	positively	positively	ADV
fbem-17270	105	21	impact	impact	VERB
fbem-17270	105	22	government	government	NOUN
fbem-17270	105	23	finances	finance	NOUN
fbem-17270	105	24	,	,	PUNCT
fbem-17270	105	25	and	and	CCONJ
fbem-17270	105	26	contribute	contribute	VERB
fbem-17270	105	27	to	to	ADP
fbem-17270	105	28	a	a	DET
fbem-17270	105	29	virtuous	virtuous	ADJ
fbem-17270	105	30	cycle	cycle	NOUN
fbem-17270	105	31	in	in	ADP
fbem-17270	105	32	housing	housing	NOUN
fbem-17270	105	33	prices	price	NOUN
fbem-17270	105	34	.	.	PUNCT
fbem-17270	106	1	3.3	3.3	NUM
fbem-17270	106	2	.	.	PUNCT
fbem-17270	107	1	accelerating	accelerate	VERB
fbem-17270	107	2	the	the	DET
fbem-17270	107	3	legislation	legislation	NOUN
fbem-17270	107	4	of	of	ADP
fbem-17270	107	5	property	property	NOUN
fbem-17270	107	6	tax	tax	NOUN
fbem-17270	107	7	the	the	DET
fbem-17270	107	8	legal	legal	ADJ
fbem-17270	107	9	framework	framework	NOUN
fbem-17270	107	10	for	for	ADP
fbem-17270	107	11	property	property	NOUN
fbem-17270	107	12	tax	tax	NOUN
fbem-17270	107	13	has	have	AUX
fbem-17270	107	14	been	be	AUX
fbem-17270	107	15	proposed	propose	VERB
fbem-17270	107	16	in	in	ADP
fbem-17270	107	17	our	our	PRON
fbem-17270	107	18	country	country	NOUN
fbem-17270	107	19	for	for	ADP
fbem-17270	107	20	quite	quite	DET
fbem-17270	107	21	some	some	DET
fbem-17270	107	22	time	time	NOUN
fbem-17270	107	23	,	,	PUNCT
fbem-17270	107	24	and	and	CCONJ
fbem-17270	107	25	in	in	ADP
fbem-17270	107	26	the	the	DET
fbem-17270	107	27	"	"	PUNCT
fbem-17270	107	28	14th	14th	ADJ
fbem-17270	107	29	fiveyear	fiveyear	NOUN
fbem-17270	107	30	plan	plan	NOUN
fbem-17270	107	31	,	,	PUNCT
fbem-17270	107	32	"	"	PUNCT
fbem-17270	107	33	there	there	PRON
fbem-17270	107	34	is	be	VERB
fbem-17270	107	35	again	again	ADV
fbem-17270	107	36	an	an	DET
fbem-17270	107	37	emphasis	emphasis	NOUN
fbem-17270	107	38	on	on	ADP
fbem-17270	107	39	improving	improve	VERB
fbem-17270	107	40	the	the	DET
fbem-17270	107	41	legal	legal	ADJ
fbem-17270	107	42	system	system	NOUN
fbem-17270	107	43	for	for	ADP
fbem-17270	107	44	property	property	NOUN
fbem-17270	107	45	tax	tax	NOUN
fbem-17270	107	46	.	.	PUNCT
fbem-17270	108	1	despite	despite	SCONJ
fbem-17270	108	2	some	some	DET
fbem-17270	108	3	pilot	pilot	NOUN
fbem-17270	108	4	cities	city	NOUN
fbem-17270	108	5	implementing	implement	VERB
fbem-17270	108	6	property	property	NOUN
fbem-17270	108	7	tax	tax	NOUN
fbem-17270	108	8	trials	trial	NOUN
fbem-17270	108	9	,	,	PUNCT
fbem-17270	108	10	the	the	DET
fbem-17270	108	11	lack	lack	NOUN
fbem-17270	108	12	of	of	ADP
fbem-17270	108	13	uniform	uniform	ADJ
fbem-17270	108	14	legal	legal	ADJ
fbem-17270	108	15	documents	document	NOUN
fbem-17270	108	16	for	for	ADP
fbem-17270	108	17	regulation	regulation	NOUN
fbem-17270	108	18	and	and	CCONJ
fbem-17270	108	19	standardized	standardized	ADJ
fbem-17270	108	20	tax	tax	NOUN
fbem-17270	108	21	assessment	assessment	NOUN
fbem-17270	108	22	has	have	AUX
fbem-17270	108	23	resulted	result	VERB
fbem-17270	108	24	in	in	ADP
fbem-17270	108	25	less	less	ADJ
fbem-17270	108	26	-	-	PUNCT
fbem-17270	108	27	than	than	ADP
fbem-17270	108	28	-	-	PUNCT
fbem-17270	108	29	ideal	ideal	ADJ
fbem-17270	108	30	outcomes	outcome	NOUN
fbem-17270	108	31	.	.	PUNCT
fbem-17270	109	1	therefore	therefore	ADV
fbem-17270	109	2	,	,	PUNCT
fbem-17270	109	3	expediting	expedite	VERB
fbem-17270	109	4	the	the	DET
fbem-17270	109	5	legislative	legislative	ADJ
fbem-17270	109	6	process	process	NOUN
fbem-17270	109	7	for	for	ADP
fbem-17270	109	8	property	property	NOUN
fbem-17270	109	9	tax	tax	NOUN
fbem-17270	109	10	becomes	become	VERB
fbem-17270	109	11	a	a	DET
fbem-17270	109	12	crucial	crucial	ADJ
fbem-17270	109	13	pathway	pathway	NOUN
fbem-17270	109	14	to	to	PART
fbem-17270	109	15	deepen	deepen	VERB
fbem-17270	109	16	property	property	NOUN
fbem-17270	109	17	tax	tax	NOUN
fbem-17270	109	18	reform	reform	NOUN
fbem-17270	109	19	.	.	PUNCT
fbem-17270	110	1	firstly	firstly	ADV
fbem-17270	110	2	,	,	PUNCT
fbem-17270	110	3	by	by	ADP
fbem-17270	110	4	enacting	enact	VERB
fbem-17270	110	5	relevant	relevant	ADJ
fbem-17270	110	6	laws	law	NOUN
fbem-17270	110	7	and	and	CCONJ
fbem-17270	110	8	regulations	regulation	NOUN
fbem-17270	110	9	,	,	PUNCT
fbem-17270	110	10	it	it	PRON
fbem-17270	110	11	is	be	AUX
fbem-17270	110	12	essential	essential	ADJ
fbem-17270	110	13	to	to	PART
fbem-17270	110	14	standardize	standardize	VERB
fbem-17270	110	15	aspects	aspect	NOUN
fbem-17270	110	16	such	such	ADJ
fbem-17270	110	17	as	as	ADP
fbem-17270	110	18	property	property	NOUN
fbem-17270	110	19	tax	tax	NOUN
fbem-17270	110	20	collection	collection	NOUN
fbem-17270	110	21	and	and	CCONJ
fbem-17270	110	22	the	the	DET
fbem-17270	110	23	tax	tax	NOUN
fbem-17270	110	24	obligations	obligation	NOUN
fbem-17270	110	25	of	of	ADP
fbem-17270	110	26	property	property	NOUN
fbem-17270	110	27	owners	owner	NOUN
fbem-17270	110	28	.	.	PUNCT
fbem-17270	111	1	this	this	DET
fbem-17270	111	2	4	4	NUM
fbem-17270	111	3	will	will	AUX
fbem-17270	111	4	ensure	ensure	VERB
fbem-17270	111	5	supervision	supervision	NOUN
fbem-17270	111	6	and	and	CCONJ
fbem-17270	111	7	management	management	NOUN
fbem-17270	111	8	throughout	throughout	ADP
fbem-17270	111	9	the	the	DET
fbem-17270	111	10	entire	entire	ADJ
fbem-17270	111	11	property	property	NOUN
fbem-17270	111	12	tax	tax	NOUN
fbem-17270	111	13	collection	collection	NOUN
fbem-17270	111	14	process	process	NOUN
fbem-17270	111	15	,	,	PUNCT
fbem-17270	111	16	guaranteeing	guarantee	VERB
fbem-17270	111	17	its	its	PRON
fbem-17270	111	18	rationality	rationality	NOUN
fbem-17270	111	19	,	,	PUNCT
fbem-17270	111	20	fairness	fairness	NOUN
fbem-17270	111	21	,	,	PUNCT
fbem-17270	111	22	and	and	CCONJ
fbem-17270	111	23	effectiveness	effectiveness	NOUN
fbem-17270	111	24	.	.	PUNCT
fbem-17270	112	1	secondly	secondly	ADV
fbem-17270	112	2	,	,	PUNCT
fbem-17270	112	3	gradually	gradually	ADV
fbem-17270	112	4	establishing	establish	VERB
fbem-17270	112	5	a	a	DET
fbem-17270	112	6	nationwide	nationwide	ADJ
fbem-17270	112	7	unified	unified	ADJ
fbem-17270	112	8	property	property	NOUN
fbem-17270	112	9	tax	tax	NOUN
fbem-17270	112	10	system	system	NOUN
fbem-17270	112	11	with	with	ADP
fbem-17270	112	12	standardized	standardized	ADJ
fbem-17270	112	13	tax	tax	NOUN
fbem-17270	112	14	regulations	regulation	NOUN
fbem-17270	112	15	is	be	AUX
fbem-17270	112	16	imperative	imperative	ADJ
fbem-17270	112	17	.	.	PUNCT
fbem-17270	113	1	due	due	ADP
fbem-17270	113	2	to	to	ADP
fbem-17270	113	3	differences	difference	NOUN
fbem-17270	113	4	in	in	ADP
fbem-17270	113	5	housing	housing	NOUN
fbem-17270	113	6	prices	price	NOUN
fbem-17270	113	7	,	,	PUNCT
fbem-17270	113	8	urban	urban	ADJ
fbem-17270	113	9	economic	economic	ADJ
fbem-17270	113	10	development	development	NOUN
fbem-17270	113	11	levels	level	NOUN
fbem-17270	113	12	,	,	PUNCT
fbem-17270	113	13	and	and	CCONJ
fbem-17270	113	14	other	other	ADJ
fbem-17270	113	15	factors	factor	NOUN
fbem-17270	113	16	among	among	ADP
fbem-17270	113	17	different	different	ADJ
fbem-17270	113	18	cities	city	NOUN
fbem-17270	113	19	,	,	PUNCT
fbem-17270	113	20	the	the	DET
fbem-17270	113	21	tax	tax	NOUN
fbem-17270	113	22	standards	standard	NOUN
fbem-17270	113	23	in	in	ADP
fbem-17270	113	24	pilot	pilot	NOUN
fbem-17270	113	25	cities	city	NOUN
fbem-17270	113	26	have	have	AUX
fbem-17270	113	27	not	not	PART
fbem-17270	113	28	achieved	achieve	VERB
fbem-17270	113	29	uniformity	uniformity	NOUN
fbem-17270	113	30	.	.	PUNCT
fbem-17270	114	1	establishing	establish	VERB
fbem-17270	114	2	a	a	DET
fbem-17270	114	3	national	national	ADJ
fbem-17270	114	4	property	property	NOUN
fbem-17270	114	5	tax	tax	NOUN
fbem-17270	114	6	system	system	NOUN
fbem-17270	114	7	,	,	PUNCT
fbem-17270	114	8	with	with	ADP
fbem-17270	114	9	unified	unified	ADJ
fbem-17270	114	10	regulations	regulation	NOUN
fbem-17270	114	11	for	for	ADP
fbem-17270	114	12	taxpayer	taxpayer	NOUN
fbem-17270	114	13	participation	participation	NOUN
fbem-17270	114	14	,	,	PUNCT
fbem-17270	114	15	taxable	taxable	ADJ
fbem-17270	114	16	objects	object	NOUN
fbem-17270	114	17	,	,	PUNCT
fbem-17270	114	18	and	and	CCONJ
fbem-17270	114	19	tax	tax	NOUN
fbem-17270	114	20	items	item	NOUN
fbem-17270	114	21	,	,	PUNCT
fbem-17270	114	22	and	and	CCONJ
fbem-17270	114	23	differentiated	differentiated	ADJ
fbem-17270	114	24	adjustments	adjustment	NOUN
fbem-17270	114	25	in	in	ADP
fbem-17270	114	26	terms	term	NOUN
fbem-17270	114	27	of	of	ADP
fbem-17270	114	28	tax	tax	NOUN
fbem-17270	114	29	rates	rate	NOUN
fbem-17270	114	30	and	and	CCONJ
fbem-17270	114	31	tax	tax	NOUN
fbem-17270	114	32	incentives	incentive	NOUN
fbem-17270	114	33	,	,	PUNCT
fbem-17270	114	34	would	would	AUX
fbem-17270	114	35	contribute	contribute	VERB
fbem-17270	114	36	to	to	ADP
fbem-17270	114	37	broadening	broaden	VERB
fbem-17270	114	38	the	the	DET
fbem-17270	114	39	coverage	coverage	NOUN
fbem-17270	114	40	of	of	ADP
fbem-17270	114	41	property	property	NOUN
fbem-17270	114	42	tax	tax	NOUN
fbem-17270	114	43	while	while	SCONJ
fbem-17270	114	44	achieving	achieve	VERB
fbem-17270	114	45	tax	tax	NOUN
fbem-17270	114	46	fairness.additionally	fairness.additionally	ADV
fbem-17270	114	47	,	,	PUNCT
fbem-17270	114	48	the	the	DET
fbem-17270	114	49	country	country	NOUN
fbem-17270	114	50	should	should	AUX
fbem-17270	114	51	simultaneously	simultaneously	ADV
fbem-17270	114	52	establish	establish	VERB
fbem-17270	114	53	a	a	DET
fbem-17270	114	54	dedicated	dedicated	ADJ
fbem-17270	114	55	administrative	administrative	ADJ
fbem-17270	114	56	body	body	NOUN
fbem-17270	114	57	for	for	ADP
fbem-17270	114	58	property	property	NOUN
fbem-17270	114	59	tax	tax	NOUN
fbem-17270	114	60	collection	collection	NOUN
fbem-17270	114	61	.	.	PUNCT
fbem-17270	115	1	setting	set	VERB
fbem-17270	115	2	up	up	ADP
fbem-17270	115	3	a	a	DET
fbem-17270	115	4	specialized	specialized	ADJ
fbem-17270	115	5	property	property	NOUN
fbem-17270	115	6	tax	tax	NOUN
fbem-17270	115	7	management	management	NOUN
fbem-17270	115	8	institution	institution	NOUN
fbem-17270	115	9	responsible	responsible	ADJ
fbem-17270	115	10	for	for	ADP
fbem-17270	115	11	overseeing	oversee	VERB
fbem-17270	115	12	and	and	CCONJ
fbem-17270	115	13	supervising	supervise	VERB
fbem-17270	115	14	property	property	NOUN
fbem-17270	115	15	tax	tax	NOUN
fbem-17270	115	16	collection	collection	NOUN
fbem-17270	115	17	,	,	PUNCT
fbem-17270	115	18	promoting	promote	VERB
fbem-17270	115	19	and	and	CCONJ
fbem-17270	115	20	educating	educate	VERB
fbem-17270	115	21	taxpayers	taxpayer	NOUN
fbem-17270	115	22	about	about	ADP
fbem-17270	115	23	property	property	NOUN
fbem-17270	115	24	tax	tax	NOUN
fbem-17270	115	25	,	,	PUNCT
fbem-17270	115	26	and	and	CCONJ
fbem-17270	115	27	supervising	supervise	VERB
fbem-17270	115	28	and	and	CCONJ
fbem-17270	115	29	evaluating	evaluate	VERB
fbem-17270	115	30	property	property	NOUN
fbem-17270	115	31	assessments	assessment	NOUN
fbem-17270	115	32	and	and	CCONJ
fbem-17270	115	33	valuations	valuation	NOUN
fbem-17270	115	34	is	be	AUX
fbem-17270	115	35	essential	essential	ADJ
fbem-17270	115	36	.	.	PUNCT
fbem-17270	116	1	as	as	SCONJ
fbem-17270	116	2	property	property	NOUN
fbem-17270	116	3	tax	tax	NOUN
fbem-17270	116	4	is	be	AUX
fbem-17270	116	5	a	a	DET
fbem-17270	116	6	local	local	ADJ
fbem-17270	116	7	tax	tax	NOUN
fbem-17270	116	8	collected	collect	VERB
fbem-17270	116	9	by	by	ADP
fbem-17270	116	10	local	local	ADJ
fbem-17270	116	11	governments	government	NOUN
fbem-17270	116	12	and	and	CCONJ
fbem-17270	116	13	closely	closely	ADV
fbem-17270	116	14	related	relate	VERB
fbem-17270	116	15	to	to	ADP
fbem-17270	116	16	the	the	DET
fbem-17270	116	17	lives	life	NOUN
fbem-17270	116	18	of	of	ADP
fbem-17270	116	19	every	every	DET
fbem-17270	116	20	citizen	citizen	NOUN
fbem-17270	116	21	,	,	PUNCT
fbem-17270	116	22	local	local	ADJ
fbem-17270	116	23	governments	government	NOUN
fbem-17270	116	24	should	should	AUX
fbem-17270	116	25	have	have	VERB
fbem-17270	116	26	the	the	DET
fbem-17270	116	27	right	right	NOUN
fbem-17270	116	28	to	to	PART
fbem-17270	116	29	adjust	adjust	VERB
fbem-17270	116	30	their	their	PRON
fbem-17270	116	31	income	income	NOUN
fbem-17270	116	32	distribution	distribution	NOUN
fbem-17270	116	33	based	base	VERB
fbem-17270	116	34	on	on	ADP
fbem-17270	116	35	local	local	ADJ
fbem-17270	116	36	economic	economic	ADJ
fbem-17270	116	37	development	development	NOUN
fbem-17270	116	38	conditions	condition	NOUN
fbem-17270	116	39	.	.	PUNCT
fbem-17270	117	1	therefore	therefore	ADV
fbem-17270	117	2	,	,	PUNCT
fbem-17270	117	3	citizens	citizen	NOUN
fbem-17270	117	4	should	should	AUX
fbem-17270	117	5	participate	participate	VERB
fbem-17270	117	6	in	in	ADP
fbem-17270	117	7	the	the	DET
fbem-17270	117	8	formulation	formulation	NOUN
fbem-17270	117	9	of	of	ADP
fbem-17270	117	10	property	property	NOUN
fbem-17270	117	11	tax	tax	NOUN
fbem-17270	117	12	laws[8	laws[8	PROPN
fbem-17270	117	13	]	]	SYM
fbem-17270	117	14	.	.	PUNCT
fbem-17270	118	1	3.4	3.4	NUM
fbem-17270	118	2	.	.	PUNCT
fbem-17270	118	3	improving	improve	VERB
fbem-17270	118	4	the	the	DET
fbem-17270	118	5	pension	pension	NOUN
fbem-17270	118	6	system	system	NOUN
fbem-17270	118	7	in	in	ADP
fbem-17270	118	8	our	our	PRON
fbem-17270	118	9	country	country	NOUN
fbem-17270	118	10	,	,	PUNCT
fbem-17270	118	11	for	for	ADP
fbem-17270	118	12	the	the	DET
fbem-17270	118	13	majority	majority	NOUN
fbem-17270	118	14	of	of	ADP
fbem-17270	118	15	ordinary	ordinary	ADJ
fbem-17270	118	16	wage	wage	NOUN
fbem-17270	118	17	-	-	PUNCT
fbem-17270	118	18	earning	earn	VERB
fbem-17270	118	19	families	family	NOUN
fbem-17270	118	20	,	,	PUNCT
fbem-17270	118	21	the	the	DET
fbem-17270	118	22	primary	primary	ADJ
fbem-17270	118	23	asset	asset	NOUN
fbem-17270	118	24	is	be	AUX
fbem-17270	118	25	real	real	ADJ
fbem-17270	118	26	estate	estate	NOUN
fbem-17270	118	27	.	.	PUNCT
fbem-17270	119	1	however	however	ADV
fbem-17270	119	2	,	,	PUNCT
fbem-17270	119	3	in	in	ADP
fbem-17270	119	4	a	a	DET
fbem-17270	119	5	china	china	NOUN
fbem-17270	119	6	where	where	SCONJ
fbem-17270	119	7	the	the	DET
fbem-17270	119	8	pension	pension	NOUN
fbem-17270	119	9	system	system	NOUN
fbem-17270	119	10	is	be	AUX
fbem-17270	119	11	not	not	PART
fbem-17270	119	12	yet	yet	ADV
fbem-17270	119	13	fully	fully	ADV
fbem-17270	119	14	developed	develop	VERB
fbem-17270	119	15	,	,	PUNCT
fbem-17270	119	16	retirement	retirement	NOUN
fbem-17270	119	17	pensions	pension	NOUN
fbem-17270	119	18	and	and	CCONJ
fbem-17270	119	19	elderly	elderly	ADJ
fbem-17270	119	20	insurance	insurance	NOUN
fbem-17270	119	21	benefits	benefit	NOUN
fbem-17270	119	22	are	be	AUX
fbem-17270	119	23	relatively	relatively	ADV
fbem-17270	119	24	low	low	ADJ
fbem-17270	119	25	,	,	PUNCT
fbem-17270	119	26	and	and	CCONJ
fbem-17270	119	27	the	the	DET
fbem-17270	119	28	social	social	ADJ
fbem-17270	119	29	welfare	welfare	NOUN
fbem-17270	119	30	system	system	NOUN
fbem-17270	119	31	is	be	AUX
fbem-17270	119	32	not	not	PART
fbem-17270	119	33	comprehensive	comprehensive	ADJ
fbem-17270	119	34	enough	enough	ADV
fbem-17270	119	35	to	to	PART
fbem-17270	119	36	support	support	VERB
fbem-17270	119	37	the	the	DET
fbem-17270	119	38	daily	daily	ADJ
fbem-17270	119	39	lives	life	NOUN
fbem-17270	119	40	of	of	ADP
fbem-17270	119	41	the	the	DET
fbem-17270	119	42	elderly	elderly	ADJ
fbem-17270	119	43	.	.	PUNCT
fbem-17270	120	1	if	if	SCONJ
fbem-17270	120	2	property	property	NOUN
fbem-17270	120	3	tax	tax	NOUN
fbem-17270	120	4	is	be	AUX
fbem-17270	120	5	suddenly	suddenly	ADV
fbem-17270	120	6	imposed	impose	VERB
fbem-17270	120	7	,	,	PUNCT
fbem-17270	120	8	the	the	DET
fbem-17270	120	9	disposable	disposable	ADJ
fbem-17270	120	10	income	income	NOUN
fbem-17270	120	11	of	of	ADP
fbem-17270	120	12	the	the	DET
fbem-17270	120	13	elderly	elderly	ADJ
fbem-17270	120	14	will	will	AUX
fbem-17270	120	15	be	be	AUX
fbem-17270	120	16	directly	directly	ADV
fbem-17270	120	17	affected	affect	VERB
fbem-17270	120	18	.	.	PUNCT
fbem-17270	121	1	to	to	PART
fbem-17270	121	2	carry	carry	VERB
fbem-17270	121	3	out	out	ADP
fbem-17270	121	4	property	property	NOUN
fbem-17270	121	5	tax	tax	NOUN
fbem-17270	121	6	reform	reform	NOUN
fbem-17270	121	7	,	,	PUNCT
fbem-17270	121	8	it	it	PRON
fbem-17270	121	9	is	be	AUX
fbem-17270	121	10	necessary	necessary	ADJ
fbem-17270	121	11	to	to	PART
fbem-17270	121	12	reasonably	reasonably	ADV
fbem-17270	121	13	tax	tax	VERB
fbem-17270	121	14	various	various	ADJ
fbem-17270	121	15	types	type	NOUN
fbem-17270	121	16	of	of	ADP
fbem-17270	121	17	housing	housing	NOUN
fbem-17270	121	18	and	and	CCONJ
fbem-17270	121	19	develop	develop	VERB
fbem-17270	121	20	a	a	DET
fbem-17270	121	21	scientifically	scientifically	ADV
fbem-17270	121	22	sound	sound	ADJ
fbem-17270	121	23	tax	tax	NOUN
fbem-17270	121	24	base	base	NOUN
fbem-17270	121	25	based	base	VERB
fbem-17270	121	26	on	on	ADP
fbem-17270	121	27	the	the	DET
fbem-17270	121	28	characteristics	characteristic	NOUN
fbem-17270	121	29	of	of	ADP
fbem-17270	121	30	different	different	ADJ
fbem-17270	121	31	groups	group	NOUN
fbem-17270	121	32	.	.	PUNCT
fbem-17270	122	1	additionally	additionally	ADV
fbem-17270	122	2	,	,	PUNCT
fbem-17270	122	3	there	there	PRON
fbem-17270	122	4	is	be	VERB
fbem-17270	122	5	a	a	DET
fbem-17270	122	6	need	need	NOUN
fbem-17270	122	7	for	for	ADP
fbem-17270	122	8	a	a	DET
fbem-17270	122	9	more	more	ADV
fbem-17270	122	10	profound	profound	ADJ
fbem-17270	122	11	improvement	improvement	NOUN
fbem-17270	122	12	in	in	ADP
fbem-17270	122	13	the	the	DET
fbem-17270	122	14	national	national	ADJ
fbem-17270	122	15	pension	pension	NOUN
fbem-17270	122	16	system	system	NOUN
fbem-17270	122	17	,	,	PUNCT
fbem-17270	122	18	making	make	VERB
fbem-17270	122	19	"	"	PUNCT
fbem-17270	122	20	support	support	VERB
fbem-17270	122	21	and	and	CCONJ
fbem-17270	122	22	care	care	VERB
fbem-17270	122	23	for	for	ADP
fbem-17270	122	24	the	the	DET
fbem-17270	122	25	elderly	elderly	ADJ
fbem-17270	122	26	"	"	PUNCT
fbem-17270	122	27	a	a	DET
fbem-17270	122	28	reality	reality	NOUN
fbem-17270	122	29	.	.	PUNCT
fbem-17270	123	1	4	4	X
fbem-17270	123	2	.	.	X
fbem-17270	123	3	conclusion	conclusion	NOUN
fbem-17270	123	4	taking	take	VERB
fbem-17270	123	5	into	into	ADP
fbem-17270	123	6	account	account	NOUN
fbem-17270	123	7	the	the	DET
fbem-17270	123	8	current	current	ADJ
fbem-17270	123	9	situation	situation	NOUN
fbem-17270	123	10	of	of	ADP
fbem-17270	123	11	property	property	NOUN
fbem-17270	123	12	tax	tax	NOUN
fbem-17270	123	13	trials	trial	NOUN
fbem-17270	123	14	in	in	ADP
fbem-17270	123	15	shanghai	shanghai	PROPN
fbem-17270	123	16	and	and	CCONJ
fbem-17270	123	17	chongqing	chongqing	PROPN
fbem-17270	123	18	,	,	PUNCT
fbem-17270	123	19	it	it	PRON
fbem-17270	123	20	is	be	AUX
fbem-17270	123	21	evident	evident	ADJ
fbem-17270	123	22	that	that	SCONJ
fbem-17270	123	23	the	the	DET
fbem-17270	123	24	specific	specific	ADJ
fbem-17270	123	25	implementation	implementation	NOUN
fbem-17270	123	26	methods	method	NOUN
fbem-17270	123	27	and	and	CCONJ
fbem-17270	123	28	tax	tax	NOUN
fbem-17270	123	29	scope	scope	NOUN
fbem-17270	123	30	of	of	ADP
fbem-17270	123	31	property	property	NOUN
fbem-17270	123	32	tax	tax	NOUN
fbem-17270	123	33	trials	trial	NOUN
fbem-17270	123	34	need	need	VERB
fbem-17270	123	35	further	further	ADJ
fbem-17270	123	36	clarification	clarification	NOUN
fbem-17270	123	37	and	and	CCONJ
fbem-17270	123	38	improvement	improvement	NOUN
fbem-17270	123	39	,	,	PUNCT
fbem-17270	123	40	and	and	CCONJ
fbem-17270	123	41	there	there	PRON
fbem-17270	123	42	is	be	VERB
fbem-17270	123	43	a	a	DET
fbem-17270	123	44	considerable	considerable	ADJ
fbem-17270	123	45	gap	gap	NOUN
fbem-17270	123	46	between	between	ADP
fbem-17270	123	47	actual	actual	ADJ
fbem-17270	123	48	effectiveness	effectiveness	NOUN
fbem-17270	123	49	and	and	CCONJ
fbem-17270	123	50	public	public	ADJ
fbem-17270	123	51	expectations	expectation	NOUN
fbem-17270	123	52	.	.	PUNCT
fbem-17270	124	1	although	although	SCONJ
fbem-17270	124	2	shanghai	shanghai	PROPN
fbem-17270	124	3	and	and	CCONJ
fbem-17270	124	4	chongqing	chongqing	PROPN
fbem-17270	124	5	have	have	AUX
fbem-17270	124	6	introduced	introduce	VERB
fbem-17270	124	7	corresponding	corresponding	ADJ
fbem-17270	124	8	tax	tax	NOUN
fbem-17270	124	9	systems	system	NOUN
fbem-17270	124	10	based	base	VERB
fbem-17270	124	11	on	on	ADP
fbem-17270	124	12	their	their	PRON
fbem-17270	124	13	respective	respective	ADJ
fbem-17270	124	14	characteristics	characteristic	NOUN
fbem-17270	124	15	,	,	PUNCT
fbem-17270	124	16	there	there	PRON
fbem-17270	124	17	are	be	VERB
fbem-17270	124	18	still	still	ADV
fbem-17270	124	19	many	many	ADJ
fbem-17270	124	20	issues	issue	NOUN
fbem-17270	124	21	to	to	PART
fbem-17270	124	22	be	be	AUX
fbem-17270	124	23	addressed	address	VERB
fbem-17270	124	24	.	.	PUNCT
fbem-17270	125	1	the	the	DET
fbem-17270	125	2	unique	unique	ADJ
fbem-17270	125	3	attributes	attribute	NOUN
fbem-17270	125	4	of	of	ADP
fbem-17270	125	5	these	these	DET
fbem-17270	125	6	two	two	NUM
fbem-17270	125	7	directly	directly	ADV
fbem-17270	125	8	-	-	PUNCT
fbem-17270	125	9	administered	administer	VERB
fbem-17270	125	10	municipalities	municipality	NOUN
fbem-17270	125	11	and	and	CCONJ
fbem-17270	125	12	their	their	PRON
fbem-17270	125	13	specific	specific	ADJ
fbem-17270	125	14	economic	economic	ADJ
fbem-17270	125	15	development	development	NOUN
fbem-17270	125	16	characteristics	characteristic	NOUN
fbem-17270	125	17	determine	determine	VERB
fbem-17270	125	18	that	that	SCONJ
fbem-17270	125	19	the	the	DET
fbem-17270	125	20	current	current	ADJ
fbem-17270	125	21	tax	tax	NOUN
fbem-17270	125	22	systems	system	NOUN
fbem-17270	125	23	can	can	AUX
fbem-17270	125	24	not	not	PART
fbem-17270	125	25	be	be	AUX
fbem-17270	125	26	universally	universally	ADV
fbem-17270	125	27	extended	extend	VERB
fbem-17270	125	28	nationwide	nationwide	ADV
fbem-17270	125	29	.	.	PUNCT
fbem-17270	126	1	moreover	moreover	ADV
fbem-17270	126	2	,	,	PUNCT
fbem-17270	126	3	the	the	DET
fbem-17270	126	4	lack	lack	NOUN
fbem-17270	126	5	of	of	ADP
fbem-17270	126	6	a	a	DET
fbem-17270	126	7	nationwide	nationwide	ADJ
fbem-17270	126	8	real	real	ADJ
fbem-17270	126	9	estate	estate	NOUN
fbem-17270	126	10	registration	registration	NOUN
fbem-17270	126	11	and	and	CCONJ
fbem-17270	126	12	filing	filing	NOUN
fbem-17270	126	13	network	network	NOUN
fbem-17270	126	14	,	,	PUNCT
fbem-17270	126	15	as	as	ADV
fbem-17270	126	16	well	well	ADV
fbem-17270	126	17	as	as	ADP
fbem-17270	126	18	clear	clear	ADJ
fbem-17270	126	19	distinctions	distinction	NOUN
fbem-17270	126	20	between	between	ADP
fbem-17270	126	21	types	type	NOUN
fbem-17270	126	22	,	,	PUNCT
fbem-17270	126	23	attributes	attribute	VERB
fbem-17270	126	24	,	,	PUNCT
fbem-17270	126	25	and	and	CCONJ
fbem-17270	126	26	prices	price	NOUN
fbem-17270	126	27	of	of	ADP
fbem-17270	126	28	real	real	ADJ
fbem-17270	126	29	estate	estate	NOUN
fbem-17270	126	30	,	,	PUNCT
fbem-17270	126	31	means	mean	VERB
fbem-17270	126	32	that	that	SCONJ
fbem-17270	126	33	we	we	PRON
fbem-17270	126	34	lack	lack	VERB
fbem-17270	126	35	the	the	DET
fbem-17270	126	36	necessary	necessary	ADJ
fbem-17270	126	37	conditions	condition	NOUN
fbem-17270	126	38	to	to	PART
fbem-17270	126	39	establish	establish	VERB
fbem-17270	126	40	a	a	DET
fbem-17270	126	41	scientific	scientific	ADJ
fbem-17270	126	42	tax	tax	NOUN
fbem-17270	126	43	base	base	NOUN
fbem-17270	126	44	.	.	PUNCT
fbem-17270	127	1	regarding	regard	VERB
fbem-17270	127	2	the	the	DET
fbem-17270	127	3	formulation	formulation	NOUN
fbem-17270	127	4	of	of	ADP
fbem-17270	127	5	related	relate	VERB
fbem-17270	127	6	preferential	preferential	ADJ
fbem-17270	127	7	policies	policy	NOUN
fbem-17270	127	8	,	,	PUNCT
fbem-17270	127	9	the	the	DET
fbem-17270	127	10	absence	absence	NOUN
fbem-17270	127	11	of	of	ADP
fbem-17270	127	12	corresponding	correspond	VERB
fbem-17270	127	13	investigations	investigation	NOUN
fbem-17270	127	14	and	and	CCONJ
fbem-17270	127	15	big	big	ADJ
fbem-17270	127	16	data	datum	NOUN
fbem-17270	127	17	as	as	ADP
fbem-17270	127	18	a	a	DET
fbem-17270	127	19	foundation	foundation	NOUN
fbem-17270	127	20	means	mean	VERB
fbem-17270	127	21	that	that	SCONJ
fbem-17270	127	22	,	,	PUNCT
fbem-17270	127	23	at	at	ADP
fbem-17270	127	24	present	present	ADJ
fbem-17270	127	25	,	,	PUNCT
fbem-17270	127	26	the	the	DET
fbem-17270	127	27	cost	cost	NOUN
fbem-17270	127	28	of	of	ADP
fbem-17270	127	29	levying	levy	VERB
fbem-17270	127	30	property	property	NOUN
fbem-17270	127	31	tax	tax	NOUN
fbem-17270	127	32	exceeds	exceed	VERB
fbem-17270	127	33	the	the	DET
fbem-17270	127	34	revenue	revenue	NOUN
fbem-17270	127	35	generated.looking	generated.looke	VERB
fbem-17270	127	36	at	at	ADP
fbem-17270	127	37	the	the	DET
fbem-17270	127	38	implementation	implementation	NOUN
fbem-17270	127	39	processes	process	NOUN
fbem-17270	127	40	of	of	ADP
fbem-17270	127	41	related	related	ADJ
fbem-17270	127	42	reforms	reform	NOUN
fbem-17270	127	43	and	and	CCONJ
fbem-17270	127	44	tax	tax	NOUN
fbem-17270	127	45	rules	rule	NOUN
fbem-17270	127	46	for	for	ADP
fbem-17270	127	47	other	other	ADJ
fbem-17270	127	48	property	property	NOUN
fbem-17270	127	49	taxes	taxis	NOUN
fbem-17270	127	50	,	,	PUNCT
fbem-17270	127	51	the	the	DET
fbem-17270	127	52	issue	issue	NOUN
fbem-17270	127	53	of	of	ADP
fbem-17270	127	54	duplicate	duplicate	ADJ
fbem-17270	127	55	taxation	taxation	NOUN
fbem-17270	127	56	of	of	ADP
fbem-17270	127	57	properties	property	NOUN
fbem-17270	127	58	often	often	ADV
fbem-17270	127	59	arises	arise	VERB
fbem-17270	127	60	in	in	ADP
fbem-17270	127	61	the	the	DET
fbem-17270	127	62	collection	collection	NOUN
fbem-17270	127	63	process	process	NOUN
fbem-17270	127	64	.	.	PUNCT
fbem-17270	128	1	therefore	therefore	ADV
fbem-17270	128	2	,	,	PUNCT
fbem-17270	128	3	property	property	NOUN
fbem-17270	128	4	tax	tax	NOUN
fbem-17270	128	5	reform	reform	NOUN
fbem-17270	128	6	must	must	AUX
fbem-17270	128	7	take	take	VERB
fbem-17270	128	8	a	a	DET
fbem-17270	128	9	comprehensive	comprehensive	ADJ
fbem-17270	128	10	approach	approach	NOUN
fbem-17270	128	11	,	,	PUNCT
fbem-17270	128	12	considering	consider	VERB
fbem-17270	128	13	the	the	DET
fbem-17270	128	14	entire	entire	ADJ
fbem-17270	128	15	system	system	NOUN
fbem-17270	128	16	,	,	PUNCT
fbem-17270	128	17	and	and	CCONJ
fbem-17270	128	18	streamline	streamline	VERB
fbem-17270	128	19	and	and	CCONJ
fbem-17270	128	20	integrate	integrate	VERB
fbem-17270	128	21	the	the	DET
fbem-17270	128	22	taxation	taxation	NOUN
fbem-17270	128	23	process	process	NOUN
fbem-17270	128	24	and	and	CCONJ
fbem-17270	128	25	relevant	relevant	ADJ
fbem-17270	128	26	legal	legal	ADJ
fbem-17270	128	27	foundations	foundation	NOUN
fbem-17270	128	28	.	.	PUNCT
fbem-17270	129	1	meanwhile	meanwhile	ADV
fbem-17270	129	2	,	,	PUNCT
fbem-17270	129	3	china	china	PROPN
fbem-17270	129	4	is	be	AUX
fbem-17270	129	5	gradually	gradually	ADV
fbem-17270	129	6	progressing	progress	VERB
fbem-17270	129	7	in	in	ADP
fbem-17270	129	8	promoting	promote	VERB
fbem-17270	129	9	local	local	ADJ
fbem-17270	129	10	financial	financial	ADJ
fbem-17270	129	11	transparency	transparency	NOUN
fbem-17270	129	12	,	,	PUNCT
fbem-17270	129	13	national	national	ADJ
fbem-17270	129	14	real	real	ADJ
fbem-17270	129	15	estate	estate	NOUN
fbem-17270	129	16	filing	filing	NOUN
fbem-17270	129	17	,	,	PUNCT
fbem-17270	129	18	local	local	ADJ
fbem-17270	129	19	financial	financial	ADJ
fbem-17270	129	20	disclosure	disclosure	NOUN
fbem-17270	129	21	,	,	PUNCT
fbem-17270	129	22	and	and	CCONJ
fbem-17270	129	23	the	the	DET
fbem-17270	129	24	improvement	improvement	NOUN
fbem-17270	129	25	of	of	ADP
fbem-17270	129	26	the	the	DET
fbem-17270	129	27	pension	pension	NOUN
fbem-17270	129	28	insurance	insurance	NOUN
fbem-17270	129	29	system	system	NOUN
fbem-17270	129	30	.	.	PUNCT
fbem-17270	130	1	however	however	ADV
fbem-17270	130	2	,	,	PUNCT
fbem-17270	130	3	meeting	meet	VERB
fbem-17270	130	4	the	the	DET
fbem-17270	130	5	requirements	requirement	NOUN
fbem-17270	130	6	for	for	ADP
fbem-17270	130	7	property	property	NOUN
fbem-17270	130	8	tax	tax	NOUN
fbem-17270	130	9	reform	reform	NOUN
fbem-17270	130	10	in	in	ADP
fbem-17270	130	11	a	a	DET
fbem-17270	130	12	short	short	ADJ
fbem-17270	130	13	period	period	NOUN
fbem-17270	130	14	remains	remain	VERB
fbem-17270	130	15	challenging	challenge	VERB
fbem-17270	130	16	.	.	PUNCT
fbem-17270	131	1	additionally	additionally	ADV
fbem-17270	131	2	,	,	PUNCT
fbem-17270	131	3	legislation	legislation	NOUN
fbem-17270	131	4	should	should	AUX
fbem-17270	131	5	play	play	VERB
fbem-17270	131	6	a	a	DET
fbem-17270	131	7	guiding	guide	VERB
fbem-17270	131	8	role	role	NOUN
fbem-17270	131	9	in	in	ADP
fbem-17270	131	10	the	the	DET
fbem-17270	131	11	reform	reform	NOUN
fbem-17270	131	12	,	,	PUNCT
fbem-17270	131	13	ensuring	ensure	VERB
fbem-17270	131	14	the	the	DET
fbem-17270	131	15	protection	protection	NOUN
fbem-17270	131	16	of	of	ADP
fbem-17270	131	17	citizens	citizen	NOUN
fbem-17270	131	18	'	'	PART
fbem-17270	131	19	legal	legal	ADJ
fbem-17270	131	20	rights	right	NOUN
fbem-17270	131	21	while	while	SCONJ
fbem-17270	131	22	adhering	adhere	VERB
fbem-17270	131	23	to	to	ADP
fbem-17270	131	24	the	the	DET
fbem-17270	131	25	principle	principle	NOUN
fbem-17270	131	26	of	of	ADP
fbem-17270	131	27	tax	tax	NOUN
fbem-17270	131	28	legality	legality	NOUN
fbem-17270	131	29	.	.	PUNCT
fbem-17270	132	1	this	this	DET
fbem-17270	132	2	paper	paper	NOUN
fbem-17270	132	3	believes	believe	VERB
fbem-17270	132	4	that	that	SCONJ
fbem-17270	132	5	the	the	DET
fbem-17270	132	6	construction	construction	NOUN
fbem-17270	132	7	of	of	ADP
fbem-17270	132	8	the	the	DET
fbem-17270	132	9	property	property	NOUN
fbem-17270	132	10	tax	tax	NOUN
fbem-17270	132	11	system	system	NOUN
fbem-17270	132	12	is	be	AUX
fbem-17270	132	13	a	a	DET
fbem-17270	132	14	formidable	formidable	ADJ
fbem-17270	132	15	task	task	NOUN
fbem-17270	132	16	,	,	PUNCT
fbem-17270	132	17	and	and	CCONJ
fbem-17270	132	18	in	in	ADP
fbem-17270	132	19	the	the	DET
fbem-17270	132	20	medium	medium	NOUN
fbem-17270	132	21	to	to	ADP
fbem-17270	132	22	short	short	ADJ
fbem-17270	132	23	term	term	NOUN
fbem-17270	132	24	,	,	PUNCT
fbem-17270	132	25	the	the	DET
fbem-17270	132	26	system	system	NOUN
fbem-17270	132	27	is	be	AUX
fbem-17270	132	28	still	still	ADV
fbem-17270	132	29	in	in	ADP
fbem-17270	132	30	the	the	DET
fbem-17270	132	31	stage	stage	NOUN
fbem-17270	132	32	of	of	ADP
fbem-17270	132	33	accelerating	accelerate	VERB
fbem-17270	132	34	promotion	promotion	NOUN
fbem-17270	132	35	and	and	CCONJ
fbem-17270	132	36	improvement	improvement	NOUN
fbem-17270	132	37	,	,	PUNCT
fbem-17270	132	38	making	make	VERB
fbem-17270	132	39	it	it	PRON
fbem-17270	132	40	less	less	ADV
fbem-17270	132	41	likely	likely	ADJ
fbem-17270	132	42	to	to	PART
fbem-17270	132	43	be	be	AUX
fbem-17270	132	44	implemented	implement	VERB
fbem-17270	132	45	nationwide	nationwide	ADV
fbem-17270	132	46	.	.	PUNCT
fbem-17270	133	1	references	reference	NOUN
fbem-17270	133	2	[	[	X
fbem-17270	133	3	1	1	NUM
fbem-17270	133	4	]	]	X
fbem-17270	133	5	yang	yang	PROPN
fbem-17270	133	6	,	,	PUNCT
fbem-17270	133	7	x.	x.	PROPN
fbem-17270	133	8	j.	j.	PROPN
fbem-17270	133	9	(	(	PUNCT
fbem-17270	133	10	2022	2022	NUM
fbem-17270	133	11	)	)	PUNCT
fbem-17270	133	12	.	.	PUNCT
fbem-17270	134	1	analysis	analysis	NOUN
fbem-17270	134	2	of	of	ADP
fbem-17270	134	3	major	major	ADJ
fbem-17270	134	4	difficulties	difficulty	NOUN
fbem-17270	134	5	in	in	ADP
fbem-17270	134	6	china	china	PROPN
fbem-17270	134	7	's	's	PART
fbem-17270	134	8	property	property	NOUN
fbem-17270	134	9	tax	tax	NOUN
fbem-17270	134	10	reform	reform	NOUN
fbem-17270	134	11	.	.	PUNCT
fbem-17270	135	1	china	china	PROPN
fbem-17270	135	2	management	management	PROPN
fbem-17270	135	3	informatization	informatization	PROPN
fbem-17270	135	4	,	,	PUNCT
fbem-17270	135	5	25(17	25(17	NUM
fbem-17270	135	6	)	)	PUNCT
fbem-17270	135	7	,	,	PUNCT
fbem-17270	135	8	191	191	NUM
fbem-17270	135	9	-	-	SYM
fbem-17270	135	10	194	194	NUM
fbem-17270	135	11	.	.	PUNCT
fbem-17270	136	1	[	[	X
fbem-17270	136	2	2	2	NUM
fbem-17270	136	3	]	]	X
fbem-17270	136	4	sun	sun	NOUN
fbem-17270	136	5	,	,	PUNCT
fbem-17270	136	6	z.	z.	PROPN
fbem-17270	136	7	y.	y.	PROPN
fbem-17270	136	8	(	(	PUNCT
fbem-17270	136	9	2023	2023	NUM
fbem-17270	136	10	)	)	PUNCT
fbem-17270	136	11	.	.	PUNCT
fbem-17270	137	1	evaluation	evaluation	NOUN
fbem-17270	137	2	of	of	ADP
fbem-17270	137	3	the	the	DET
fbem-17270	137	4	policy	policy	NOUN
fbem-17270	137	5	effects	effect	NOUN
fbem-17270	137	6	of	of	ADP
fbem-17270	137	7	property	property	NOUN
fbem-17270	137	8	tax	tax	NOUN
fbem-17270	137	9	pilot	pilot	NOUN
fbem-17270	137	10	reform	reform	NOUN
fbem-17270	137	11	.	.	PUNCT
fbem-17270	138	1	cooperative	cooperative	ADJ
fbem-17270	138	2	economy	economy	NOUN
fbem-17270	138	3	and	and	CCONJ
fbem-17270	138	4	technology	technology	NOUN
fbem-17270	138	5	,	,	PUNCT
fbem-17270	138	6	(	(	PUNCT
fbem-17270	138	7	18	18	NUM
fbem-17270	138	8	)	)	PUNCT
fbem-17270	138	9	,	,	PUNCT
fbem-17270	138	10	155	155	NUM
fbem-17270	138	11	-	-	SYM
fbem-17270	138	12	159	159	NUM
fbem-17270	138	13	.	.	PUNCT
fbem-17270	139	1	doi:10.13665	doi:10.13665	PROPN
fbem-17270	139	2	/	/	SYM
fbem-17270	139	3	j.cnki.hzjjykj.2023.18.021	j.cnki.hzjjykj.2023.18.021	PROPN
fbem-17270	139	4	.	.	PUNCT
fbem-17270	140	1	[	[	X
fbem-17270	140	2	3	3	NUM
fbem-17270	140	3	]	]	X
fbem-17270	140	4	jia	jia	PROPN
fbem-17270	140	5	,	,	PUNCT
fbem-17270	140	6	z.	z.	PROPN
fbem-17270	140	7	(	(	PUNCT
fbem-17270	140	8	2021	2021	NUM
fbem-17270	140	9	)	)	PUNCT
fbem-17270	140	10	.	.	PUNCT
fbem-17270	141	1	exploring	explore	VERB
fbem-17270	141	2	china	china	PROPN
fbem-17270	141	3	's	's	PART
fbem-17270	141	4	real	real	ADJ
fbem-17270	141	5	estate	estate	NOUN
fbem-17270	141	6	regulation	regulation	NOUN
fbem-17270	141	7	policies	policy	NOUN
fbem-17270	141	8	based	base	VERB
fbem-17270	141	9	on	on	ADP
fbem-17270	141	10	foreign	foreign	ADJ
fbem-17270	141	11	property	property	NOUN
fbem-17270	141	12	tax	tax	NOUN
fbem-17270	141	13	models	model	NOUN
fbem-17270	141	14	.	.	PUNCT
fbem-17270	142	1	china	china	PROPN
fbem-17270	142	2	real	real	ADJ
fbem-17270	142	3	estate	estate	NOUN
fbem-17270	142	4	,	,	PUNCT
fbem-17270	142	5	(	(	PUNCT
fbem-17270	142	6	12	12	NUM
fbem-17270	142	7	)	)	PUNCT
fbem-17270	142	8	,	,	PUNCT
fbem-17270	142	9	50	50	NUM
fbem-17270	142	10	-	-	SYM
fbem-17270	142	11	56	56	NUM
fbem-17270	142	12	.	.	PUNCT
fbem-17270	143	1	doi:10.13562	doi:10.13562	PROPN
fbem-17270	143	2	/	/	SYM
fbem-17270	143	3	j.china.real.estate.2021.12.009	j.china.real.estate.2021.12.009	PROPN
fbem-17270	143	4	.	.	PUNCT
fbem-17270	144	1	[	[	X
fbem-17270	144	2	4	4	NUM
fbem-17270	144	3	]	]	PUNCT
fbem-17270	144	4	ao	ao	PROPN
fbem-17270	144	5	,	,	PUNCT
fbem-17270	144	6	t.	t.	PROPN
fbem-17270	144	7	(	(	PUNCT
fbem-17270	144	8	2023	2023	NUM
fbem-17270	144	9	)	)	PUNCT
fbem-17270	144	10	.	.	PUNCT
fbem-17270	145	1	the	the	DET
fbem-17270	145	2	impact	impact	NOUN
fbem-17270	145	3	of	of	ADP
fbem-17270	145	4	property	property	NOUN
fbem-17270	145	5	tax	tax	NOUN
fbem-17270	145	6	on	on	ADP
fbem-17270	145	7	china	china	PROPN
fbem-17270	145	8	's	's	PART
fbem-17270	145	9	real	real	ADJ
fbem-17270	145	10	estate	estate	NOUN
fbem-17270	145	11	market	market	NOUN
fbem-17270	145	12	.	.	PUNCT
fbem-17270	146	1	business	business	NOUN
fbem-17270	146	2	news	news	PROPN
fbem-17270	146	3	,	,	PUNCT
fbem-17270	146	4	(	(	PUNCT
fbem-17270	146	5	17	17	NUM
fbem-17270	146	6	)	)	PUNCT
fbem-17270	146	7	,	,	PUNCT
fbem-17270	146	8	153	153	NUM
fbem-17270	146	9	-	-	SYM
fbem-17270	146	10	156	156	NUM
fbem-17270	146	11	.	.	PUNCT
fbem-17270	147	1	[	[	X
fbem-17270	147	2	5	5	NUM
fbem-17270	147	3	]	]	SYM
fbem-17270	147	4	li	li	PROPN
fbem-17270	147	5	,	,	PUNCT
fbem-17270	147	6	y.	y.	PROPN
fbem-17270	147	7	,	,	PUNCT
fbem-17270	147	8	&	&	CCONJ
fbem-17270	147	9	ma	ma	PROPN
fbem-17270	147	10	,	,	PUNCT
fbem-17270	147	11	y.	y.	PROPN
fbem-17270	147	12	h.	h.	PROPN
fbem-17270	147	13	(	(	PUNCT
fbem-17270	147	14	2023	2023	NUM
fbem-17270	147	15	)	)	PUNCT
fbem-17270	147	16	.	.	PUNCT
fbem-17270	147	17	property	property	NOUN
fbem-17270	147	18	tax	tax	NOUN
fbem-17270	147	19	reform	reform	NOUN
fbem-17270	147	20	,	,	PUNCT
fbem-17270	147	21	elasticity	elasticity	NOUN
fbem-17270	147	22	of	of	ADP
fbem-17270	147	23	commercial	commercial	ADJ
fbem-17270	147	24	property	property	NOUN
fbem-17270	147	25	supply	supply	NOUN
fbem-17270	147	26	,	,	PUNCT
fbem-17270	147	27	and	and	CCONJ
fbem-17270	147	28	macroeconomic	macroeconomic	ADJ
fbem-17270	147	29	operation	operation	NOUN
fbem-17270	147	30	.	.	PUNCT
fbem-17270	148	1	finance	finance	NOUN
fbem-17270	148	2	and	and	CCONJ
fbem-17270	148	3	accounting	accounting	NOUN
fbem-17270	148	4	research	research	NOUN
fbem-17270	148	5	,	,	PUNCT
fbem-17270	148	6	(	(	PUNCT
fbem-17270	148	7	08	08	NUM
fbem-17270	148	8	)	)	PUNCT
fbem-17270	148	9	,	,	PUNCT
fbem-17270	148	10	25	25	NUM
fbem-17270	148	11	-	-	SYM
fbem-17270	148	12	33	33	NUM
fbem-17270	148	13	.	.	PUNCT
fbem-17270	149	1	[	[	X
fbem-17270	149	2	6	6	NUM
fbem-17270	149	3	]	]	X
fbem-17270	149	4	liu	liu	PROPN
fbem-17270	149	5	,	,	PUNCT
fbem-17270	149	6	j.	j.	PROPN
fbem-17270	149	7	j.	j.	PROPN
fbem-17270	149	8	,	,	PUNCT
fbem-17270	149	9	wang	wang	PROPN
fbem-17270	149	10	,	,	PUNCT
fbem-17270	149	11	c.	c.	PROPN
fbem-17270	149	12	,	,	PUNCT
fbem-17270	149	13	&	&	CCONJ
fbem-17270	149	14	gong	gong	PROPN
fbem-17270	149	15	,	,	PUNCT
fbem-17270	149	16	l.	l.	PROPN
fbem-17270	149	17	t.	t.	PROPN
fbem-17270	149	18	(	(	PUNCT
fbem-17270	149	19	2023	2023	NUM
fbem-17270	149	20	)	)	PUNCT
fbem-17270	149	21	.	.	PUNCT
fbem-17270	150	1	land	land	NOUN
fbem-17270	150	2	finance	finance	NOUN
fbem-17270	150	3	,	,	PUNCT
fbem-17270	150	4	property	property	NOUN
fbem-17270	150	5	tax	tax	NOUN
fbem-17270	150	6	,	,	PUNCT
fbem-17270	150	7	and	and	CCONJ
fbem-17270	150	8	deleveraging	deleverage	VERB
fbem-17270	150	9	.	.	PUNCT
fbem-17270	151	1	economic	economic	ADJ
fbem-17270	151	2	science	science	NOUN
fbem-17270	151	3	,	,	PUNCT
fbem-17270	151	4	(	(	PUNCT
fbem-17270	151	5	01	01	NUM
fbem-17270	151	6	)	)	PUNCT
fbem-17270	151	7	,	,	PUNCT
fbem-17270	151	8	118135	118135	NUM
fbem-17270	151	9	.	.	PUNCT
fbem-17270	152	1	[	[	X
fbem-17270	152	2	7	7	X
fbem-17270	152	3	]	]	X
fbem-17270	152	4	she	she	PRON
fbem-17270	152	5	,	,	PUNCT
fbem-17270	152	6	x.	x.	PROPN
fbem-17270	152	7	y.	y.	PROPN
fbem-17270	152	8	,	,	PUNCT
fbem-17270	152	9	&	&	CCONJ
fbem-17270	152	10	cui	cui	PROPN
fbem-17270	152	11	,	,	PUNCT
fbem-17270	152	12	j.	j.	PROPN
fbem-17270	152	13	(	(	PUNCT
fbem-17270	152	14	2023	2023	NUM
fbem-17270	152	15	)	)	PUNCT
fbem-17270	152	16	.	.	PUNCT
fbem-17270	153	1	design	design	NOUN
fbem-17270	153	2	of	of	ADP
fbem-17270	153	3	property	property	NOUN
fbem-17270	153	4	tax	tax	NOUN
fbem-17270	153	5	collection	collection	NOUN
fbem-17270	153	6	scheme	scheme	NOUN
fbem-17270	153	7	in	in	ADP
fbem-17270	153	8	china	china	PROPN
fbem-17270	153	9	:	:	PUNCT
fbem-17270	153	10	review	review	NOUN
fbem-17270	153	11	and	and	CCONJ
fbem-17270	153	12	outlook	outlook	NOUN
fbem-17270	153	13	.	.	PUNCT
fbem-17270	154	1	local	local	ADJ
fbem-17270	154	2	finance	finance	NOUN
fbem-17270	154	3	research	research	NOUN
fbem-17270	154	4	,	,	PUNCT
fbem-17270	154	5	(	(	PUNCT
fbem-17270	154	6	01	01	NUM
fbem-17270	154	7	)	)	PUNCT
fbem-17270	154	8	,	,	PUNCT
fbem-17270	154	9	37	37	NUM
fbem-17270	154	10	-	-	SYM
fbem-17270	154	11	47	47	NUM
fbem-17270	154	12	.	.	PUNCT
fbem-17270	155	1	[	[	X
fbem-17270	155	2	8	8	NUM
fbem-17270	155	3	]	]	X
fbem-17270	155	4	liang	liang	PROPN
fbem-17270	155	5	,	,	PUNCT
fbem-17270	155	6	j.	j.	PROPN
fbem-17270	155	7	(	(	PUNCT
fbem-17270	155	8	2023	2023	NUM
fbem-17270	155	9	)	)	PUNCT
fbem-17270	155	10	.	.	PUNCT
fbem-17270	156	1	qualitative	qualitative	ADJ
fbem-17270	156	2	insights	insight	NOUN
fbem-17270	156	3	into	into	ADP
fbem-17270	156	4	value	value	NOUN
fbem-17270	156	5	creation	creation	NOUN
fbem-17270	156	6	in	in	ADP
fbem-17270	156	7	internet	internet	NOUN
fbem-17270	156	8	short	short	ADJ
fbem-17270	156	9	video	video	NOUN
fbem-17270	156	10	business	business	NOUN
fbem-17270	156	11	models	model	NOUN
fbem-17270	156	12	.	.	PUNCT
fbem-17270	157	1	frontiers	frontier	NOUN
fbem-17270	157	2	in	in	ADP
fbem-17270	157	3	economics	economic	NOUN
fbem-17270	157	4	and	and	CCONJ
fbem-17270	157	5	management	management	NOUN
fbem-17270	157	6	,	,	PUNCT
fbem-17270	157	7	4(12	4(12	NUM
fbem-17270	157	8	)	)	PUNCT
fbem-17270	157	9	,	,	PUNCT
fbem-17270	157	10	117	117	NUM
fbem-17270	157	11	-	-	SYM
fbem-17270	157	12	124	124	NUM
fbem-17270	157	13	.	.	PUNCT
fbem-17270	158	1	https://doi.org/10.6981/fem.202312_4(12).0011	https://doi.org/10.6981/fem.202312_4(12).0011	PROPN