id	sid	tid	token	lemma	pos
fbem-2003	1	1	frontiers	frontier	NOUN
fbem-2003	1	2	in	in	ADP
fbem-2003	1	3	business	business	NOUN
fbem-2003	1	4	,	,	PUNCT
fbem-2003	1	5	economics	economic	NOUN
fbem-2003	1	6	and	and	CCONJ
fbem-2003	1	7	management	management	NOUN
fbem-2003	1	8	issn	issn	PROPN
fbem-2003	1	9	:	:	PUNCT
fbem-2003	1	10	2766	2766	NUM
fbem-2003	1	11	-	-	PUNCT
fbem-2003	1	12	824x	824x	NUM
fbem-2003	1	13	|	|	ADJ
fbem-2003	1	14	vol	vol	NOUN
fbem-2003	1	15	.	.	PROPN
fbem-2003	2	1	5	5	NUM
fbem-2003	2	2	,	,	PUNCT
fbem-2003	2	3	no	no	INTJ
fbem-2003	2	4	.	.	NOUN
fbem-2003	2	5	3	3	NUM
fbem-2003	2	6	,	,	PUNCT
fbem-2003	2	7	2022	2022	NUM
fbem-2003	2	8	180	180	NUM
fbem-2003	2	9	research	research	NOUN
fbem-2003	2	10	on	on	ADP
fbem-2003	2	11	tax	tax	NOUN
fbem-2003	2	12	risk	risk	NOUN
fbem-2003	2	13	under	under	ADP
fbem-2003	2	14	the	the	DET
fbem-2003	2	15	background	background	NOUN
fbem-2003	2	16	of	of	ADP
fbem-2003	2	17	big	big	ADJ
fbem-2003	2	18	data	datum	NOUN
fbem-2003	2	19	yi	yi	PROPN
fbem-2003	2	20	shi1	shi1	PROPN
fbem-2003	2	21	,	,	PUNCT
fbem-2003	2	22	a	a	DET
fbem-2003	2	23	1anhui	1anhui	NUM
fbem-2003	2	24	university	university	NOUN
fbem-2003	2	25	of	of	ADP
fbem-2003	2	26	finance	finance	NOUN
fbem-2003	2	27	and	and	CCONJ
fbem-2003	2	28	economics	economic	NOUN
fbem-2003	2	29	,	,	PUNCT
fbem-2003	2	30	anhui	anhui	PROPN
fbem-2003	2	31	,	,	PUNCT
fbem-2003	2	32	china	china	PROPN
fbem-2003	2	33	a2598269470@qq.com	a2598269470@qq.com	PROPN
fbem-2003	2	34	abstract	abstract	PROPN
fbem-2003	2	35	:	:	PUNCT
fbem-2003	2	36	in	in	ADP
fbem-2003	2	37	the	the	DET
fbem-2003	2	38	information	information	NOUN
fbem-2003	2	39	age	age	NOUN
fbem-2003	2	40	,	,	PUNCT
fbem-2003	2	41	the	the	DET
fbem-2003	2	42	rational	rational	ADJ
fbem-2003	2	43	use	use	NOUN
fbem-2003	2	44	of	of	ADP
fbem-2003	2	45	big	big	ADJ
fbem-2003	2	46	data	datum	NOUN
fbem-2003	2	47	has	have	AUX
fbem-2003	2	48	become	become	VERB
fbem-2003	2	49	an	an	DET
fbem-2003	2	50	inevitable	inevitable	ADJ
fbem-2003	2	51	trend	trend	NOUN
fbem-2003	2	52	.	.	PUNCT
fbem-2003	3	1	however	however	ADV
fbem-2003	3	2	,	,	PUNCT
fbem-2003	3	3	due	due	ADP
fbem-2003	3	4	to	to	ADP
fbem-2003	3	5	the	the	DET
fbem-2003	3	6	complexity	complexity	NOUN
fbem-2003	3	7	and	and	CCONJ
fbem-2003	3	8	concealment	concealment	NOUN
fbem-2003	3	9	of	of	ADP
fbem-2003	3	10	data	datum	NOUN
fbem-2003	3	11	,	,	PUNCT
fbem-2003	3	12	we	we	PRON
fbem-2003	3	13	not	not	PART
fbem-2003	3	14	only	only	ADV
fbem-2003	3	15	usher	usher	PROPN
fbem-2003	3	16	in	in	ADP
fbem-2003	3	17	new	new	ADJ
fbem-2003	3	18	opportunities	opportunity	NOUN
fbem-2003	3	19	in	in	ADP
fbem-2003	3	20	the	the	DET
fbem-2003	3	21	process	process	NOUN
fbem-2003	3	22	of	of	ADP
fbem-2003	3	23	applying	apply	VERB
fbem-2003	3	24	big	big	ADJ
fbem-2003	3	25	data	datum	NOUN
fbem-2003	3	26	to	to	PART
fbem-2003	3	27	handle	handle	VERB
fbem-2003	3	28	problems	problem	NOUN
fbem-2003	3	29	,	,	PUNCT
fbem-2003	3	30	but	but	CCONJ
fbem-2003	3	31	also	also	ADV
fbem-2003	3	32	are	be	AUX
fbem-2003	3	33	full	full	ADJ
fbem-2003	3	34	of	of	ADP
fbem-2003	3	35	challenges	challenge	NOUN
fbem-2003	3	36	.	.	PUNCT
fbem-2003	4	1	the	the	DET
fbem-2003	4	2	same	same	ADJ
fbem-2003	4	3	is	be	AUX
fbem-2003	4	4	true	true	ADJ
fbem-2003	4	5	of	of	ADP
fbem-2003	4	6	using	use	VERB
fbem-2003	4	7	big	big	ADJ
fbem-2003	4	8	data	datum	NOUN
fbem-2003	4	9	technology	technology	NOUN
fbem-2003	4	10	to	to	PART
fbem-2003	4	11	solve	solve	VERB
fbem-2003	4	12	tax	tax	NOUN
fbem-2003	4	13	problems	problem	NOUN
fbem-2003	4	14	.	.	PUNCT
fbem-2003	5	1	in	in	ADP
fbem-2003	5	2	the	the	DET
fbem-2003	5	3	era	era	NOUN
fbem-2003	5	4	of	of	ADP
fbem-2003	5	5	big	big	ADJ
fbem-2003	5	6	data	datum	NOUN
fbem-2003	5	7	,	,	PUNCT
fbem-2003	5	8	tax	tax	NOUN
fbem-2003	5	9	authorities	authority	NOUN
fbem-2003	5	10	can	can	AUX
fbem-2003	5	11	use	use	VERB
fbem-2003	5	12	big	big	ADJ
fbem-2003	5	13	data	datum	NOUN
fbem-2003	5	14	analysis	analysis	NOUN
fbem-2003	5	15	to	to	PART
fbem-2003	5	16	deal	deal	VERB
fbem-2003	5	17	with	with	ADP
fbem-2003	5	18	tax	tax	NOUN
fbem-2003	5	19	risk	risk	NOUN
fbem-2003	5	20	problems	problem	NOUN
fbem-2003	5	21	,	,	PUNCT
fbem-2003	5	22	improve	improve	VERB
fbem-2003	5	23	the	the	DET
fbem-2003	5	24	level	level	NOUN
fbem-2003	5	25	of	of	ADP
fbem-2003	5	26	tax	tax	NOUN
fbem-2003	5	27	risk	risk	NOUN
fbem-2003	5	28	management	management	NOUN
fbem-2003	5	29	,	,	PUNCT
fbem-2003	5	30	and	and	CCONJ
fbem-2003	5	31	realize	realize	VERB
fbem-2003	5	32	the	the	DET
fbem-2003	5	33	reform	reform	NOUN
fbem-2003	5	34	and	and	CCONJ
fbem-2003	5	35	upgrading	upgrading	NOUN
fbem-2003	5	36	of	of	ADP
fbem-2003	5	37	tax	tax	NOUN
fbem-2003	5	38	risk	risk	NOUN
fbem-2003	5	39	management	management	NOUN
fbem-2003	5	40	.	.	PUNCT
fbem-2003	6	1	at	at	ADP
fbem-2003	6	2	the	the	DET
fbem-2003	6	3	same	same	ADJ
fbem-2003	6	4	time	time	NOUN
fbem-2003	6	5	,	,	PUNCT
fbem-2003	6	6	the	the	DET
fbem-2003	6	7	era	era	NOUN
fbem-2003	6	8	of	of	ADP
fbem-2003	6	9	big	big	ADJ
fbem-2003	6	10	data	datum	NOUN
fbem-2003	6	11	has	have	AUX
fbem-2003	6	12	also	also	ADV
fbem-2003	6	13	brought	bring	VERB
fbem-2003	6	14	new	new	ADJ
fbem-2003	6	15	tax	tax	NOUN
fbem-2003	6	16	risk	risk	NOUN
fbem-2003	6	17	problems	problem	NOUN
fbem-2003	6	18	,	,	PUNCT
fbem-2003	6	19	and	and	CCONJ
fbem-2003	6	20	put	put	VERB
fbem-2003	6	21	forward	forward	ADV
fbem-2003	6	22	new	new	ADJ
fbem-2003	6	23	requirements	requirement	NOUN
fbem-2003	6	24	for	for	ADP
fbem-2003	6	25	the	the	DET
fbem-2003	6	26	tax	tax	NOUN
fbem-2003	6	27	risk	risk	NOUN
fbem-2003	6	28	management	management	NOUN
fbem-2003	6	29	of	of	ADP
fbem-2003	6	30	tax	tax	NOUN
fbem-2003	6	31	authorities	authority	NOUN
fbem-2003	6	32	.	.	PUNCT
fbem-2003	7	1	starting	start	VERB
fbem-2003	7	2	from	from	ADP
fbem-2003	7	3	the	the	DET
fbem-2003	7	4	problems	problem	NOUN
fbem-2003	7	5	faced	face	VERB
fbem-2003	7	6	by	by	ADP
fbem-2003	7	7	china	china	PROPN
fbem-2003	7	8	's	's	PART
fbem-2003	7	9	tax	tax	NOUN
fbem-2003	7	10	risk	risk	NOUN
fbem-2003	7	11	management	management	NOUN
fbem-2003	7	12	at	at	ADP
fbem-2003	7	13	the	the	DET
fbem-2003	7	14	present	present	ADJ
fbem-2003	7	15	stage	stage	NOUN
fbem-2003	7	16	,	,	PUNCT
fbem-2003	7	17	this	this	DET
fbem-2003	7	18	paper	paper	NOUN
fbem-2003	7	19	analyzes	analyze	VERB
fbem-2003	7	20	the	the	DET
fbem-2003	7	21	advanced	advanced	ADJ
fbem-2003	7	22	experience	experience	NOUN
fbem-2003	7	23	of	of	ADP
fbem-2003	7	24	foreign	foreign	ADJ
fbem-2003	7	25	countries	country	NOUN
fbem-2003	7	26	of	of	ADP
fbem-2003	7	27	using	use	VERB
fbem-2003	7	28	big	big	ADJ
fbem-2003	7	29	data	datum	NOUN
fbem-2003	7	30	technology	technology	NOUN
fbem-2003	7	31	to	to	PART
fbem-2003	7	32	solve	solve	VERB
fbem-2003	7	33	tax	tax	NOUN
fbem-2003	7	34	risks	risk	NOUN
fbem-2003	7	35	,	,	PUNCT
fbem-2003	7	36	and	and	CCONJ
fbem-2003	7	37	finally	finally	ADV
fbem-2003	7	38	puts	put	VERB
fbem-2003	7	39	forward	forward	ADV
fbem-2003	7	40	the	the	DET
fbem-2003	7	41	corresponding	correspond	VERB
fbem-2003	7	42	solutions	solution	NOUN
fbem-2003	7	43	to	to	ADP
fbem-2003	7	44	the	the	DET
fbem-2003	7	45	problems	problem	NOUN
fbem-2003	7	46	.	.	PUNCT
fbem-2003	8	1	keywords	keyword	NOUN
fbem-2003	8	2	:	:	PUNCT
fbem-2003	8	3	big	big	ADJ
fbem-2003	8	4	data	datum	NOUN
fbem-2003	8	5	,	,	PUNCT
fbem-2003	8	6	tax	tax	NOUN
fbem-2003	8	7	risk	risk	NOUN
fbem-2003	8	8	,	,	PUNCT
fbem-2003	8	9	tax	tax	NOUN
fbem-2003	8	10	risk	risk	NOUN
fbem-2003	8	11	management	management	NOUN
fbem-2003	8	12	.	.	PUNCT
fbem-2003	9	1	1	1	X
fbem-2003	9	2	.	.	X
fbem-2003	9	3	the	the	DET
fbem-2003	9	4	basic	basic	ADJ
fbem-2003	9	5	concept	concept	NOUN
fbem-2003	9	6	and	and	CCONJ
fbem-2003	9	7	theoretical	theoretical	ADJ
fbem-2003	9	8	basis	basis	NOUN
fbem-2003	9	9	of	of	ADP
fbem-2003	9	10	big	big	ADJ
fbem-2003	9	11	data	datum	NOUN
fbem-2003	9	12	and	and	CCONJ
fbem-2003	9	13	tax	tax	NOUN
fbem-2003	9	14	risk	risk	NOUN
fbem-2003	9	15	1.1	1.1	NUM
fbem-2003	9	16	.	.	PUNCT
fbem-2003	10	1	definition	definition	NOUN
fbem-2003	10	2	of	of	ADP
fbem-2003	10	3	relevant	relevant	ADJ
fbem-2003	10	4	concepts	concept	NOUN
fbem-2003	10	5	1.1.1	1.1.1	NUM
fbem-2003	10	6	.	.	PUNCT
fbem-2003	11	1	big	big	ADJ
fbem-2003	11	2	data	datum	NOUN
fbem-2003	11	3	large	large	ADJ
fbem-2003	11	4	dataset	dataset	NOUN
fbem-2003	11	5	is	be	AUX
fbem-2003	11	6	a	a	DET
fbem-2003	11	7	dataset	dataset	NOUN
fbem-2003	11	8	that	that	PRON
fbem-2003	11	9	can	can	AUX
fbem-2003	11	10	not	not	PART
fbem-2003	11	11	be	be	AUX
fbem-2003	11	12	captured	capture	VERB
fbem-2003	11	13	and	and	CCONJ
fbem-2003	11	14	managed	manage	VERB
fbem-2003	11	15	by	by	ADP
fbem-2003	11	16	traditional	traditional	ADJ
fbem-2003	11	17	software	software	NOUN
fbem-2003	11	18	.	.	PUNCT
fbem-2003	12	1	it	it	PRON
fbem-2003	12	2	is	be	AUX
fbem-2003	12	3	a	a	DET
fbem-2003	12	4	new	new	ADJ
fbem-2003	12	5	method	method	NOUN
fbem-2003	12	6	of	of	ADP
fbem-2003	12	7	information	information	NOUN
fbem-2003	12	8	processing	processing	NOUN
fbem-2003	12	9	in	in	ADP
fbem-2003	12	10	the	the	DET
fbem-2003	12	11	background	background	NOUN
fbem-2003	12	12	of	of	ADP
fbem-2003	12	13	the	the	DET
fbem-2003	12	14	rapid	rapid	ADJ
fbem-2003	12	15	development	development	NOUN
fbem-2003	12	16	of	of	ADP
fbem-2003	12	17	science	science	NOUN
fbem-2003	12	18	and	and	CCONJ
fbem-2003	12	19	technology	technology	NOUN
fbem-2003	12	20	.	.	PUNCT
fbem-2003	13	1	big	big	ADJ
fbem-2003	13	2	data	datum	NOUN
fbem-2003	13	3	is	be	AUX
fbem-2003	13	4	n't	not	PART
fbem-2003	13	5	just	just	ADV
fbem-2003	13	6	about	about	ADP
fbem-2003	13	7	having	have	VERB
fbem-2003	13	8	a	a	DET
fbem-2003	13	9	lot	lot	NOUN
fbem-2003	13	10	of	of	ADP
fbem-2003	13	11	data	datum	NOUN
fbem-2003	13	12	and	and	CCONJ
fbem-2003	13	13	information	information	NOUN
fbem-2003	13	14	.	.	PUNCT
fbem-2003	14	1	in	in	ADP
fbem-2003	14	2	fact	fact	NOUN
fbem-2003	14	3	,	,	PUNCT
fbem-2003	14	4	the	the	DET
fbem-2003	14	5	highspeed	highspeed	NOUN
fbem-2003	14	6	,	,	PUNCT
fbem-2003	14	7	massive	massive	ADJ
fbem-2003	14	8	data	datum	NOUN
fbem-2003	14	9	and	and	CCONJ
fbem-2003	14	10	information	information	NOUN
fbem-2003	14	11	storage	storage	NOUN
fbem-2003	14	12	and	and	CCONJ
fbem-2003	14	13	analysis	analysis	NOUN
fbem-2003	14	14	is	be	AUX
fbem-2003	14	15	the	the	DET
fbem-2003	14	16	important	important	ADJ
fbem-2003	14	17	strategic	strategic	ADJ
fbem-2003	14	18	significance	significance	NOUN
fbem-2003	14	19	of	of	ADP
fbem-2003	14	20	big	big	ADJ
fbem-2003	14	21	data	datum	NOUN
fbem-2003	14	22	technology	technology	NOUN
fbem-2003	14	23	.	.	PUNCT
fbem-2003	15	1	only	only	ADV
fbem-2003	15	2	by	by	ADP
fbem-2003	15	3	extracting	extract	VERB
fbem-2003	15	4	meaningful	meaningful	ADJ
fbem-2003	15	5	and	and	CCONJ
fbem-2003	15	6	relevant	relevant	ADJ
fbem-2003	15	7	data	datum	NOUN
fbem-2003	15	8	information	information	NOUN
fbem-2003	15	9	from	from	ADP
fbem-2003	15	10	the	the	DET
fbem-2003	15	11	massive	massive	ADJ
fbem-2003	15	12	amount	amount	NOUN
fbem-2003	15	13	of	of	ADP
fbem-2003	15	14	information	information	NOUN
fbem-2003	15	15	,	,	PUNCT
fbem-2003	15	16	and	and	CCONJ
fbem-2003	15	17	specially	specially	ADV
fbem-2003	15	18	processing	process	VERB
fbem-2003	15	19	these	these	DET
fbem-2003	15	20	meaningful	meaningful	ADJ
fbem-2003	15	21	data	datum	NOUN
fbem-2003	15	22	,	,	PUNCT
fbem-2003	15	23	can	can	AUX
fbem-2003	15	24	the	the	DET
fbem-2003	15	25	value	value	NOUN
fbem-2003	15	26	of	of	ADP
fbem-2003	15	27	big	big	ADJ
fbem-2003	15	28	data	datum	NOUN
fbem-2003	15	29	be	be	AUX
fbem-2003	15	30	played	play	VERB
fbem-2003	15	31	to	to	ADP
fbem-2003	15	32	the	the	DET
fbem-2003	15	33	greatest	great	ADJ
fbem-2003	15	34	extent	extent	NOUN
fbem-2003	15	35	.	.	PUNCT
fbem-2003	16	1	1.1.2	1.1.2	X
fbem-2003	16	2	.	.	PUNCT
fbem-2003	16	3	tax	tax	NOUN
fbem-2003	16	4	risk	risk	NOUN
fbem-2003	16	5	tax	tax	NOUN
fbem-2003	16	6	risk	risk	NOUN
fbem-2003	16	7	refers	refer	VERB
fbem-2003	16	8	to	to	ADP
fbem-2003	16	9	the	the	DET
fbem-2003	16	10	possibility	possibility	NOUN
fbem-2003	16	11	that	that	SCONJ
fbem-2003	16	12	tax	tax	NOUN
fbem-2003	16	13	authorities	authority	NOUN
fbem-2003	16	14	,	,	PUNCT
fbem-2003	16	15	in	in	ADP
fbem-2003	16	16	the	the	DET
fbem-2003	16	17	process	process	NOUN
fbem-2003	16	18	of	of	ADP
fbem-2003	16	19	tax	tax	NOUN
fbem-2003	16	20	revenue	revenue	NOUN
fbem-2003	16	21	collection	collection	NOUN
fbem-2003	16	22	and	and	CCONJ
fbem-2003	16	23	management	management	NOUN
fbem-2003	16	24	,	,	PUNCT
fbem-2003	16	25	affect	affect	VERB
fbem-2003	16	26	the	the	DET
fbem-2003	16	27	amount	amount	NOUN
fbem-2003	16	28	of	of	ADP
fbem-2003	16	29	tax	tax	NOUN
fbem-2003	16	30	revenue	revenue	NOUN
fbem-2003	16	31	for	for	ADP
fbem-2003	16	32	various	various	ADJ
fbem-2003	16	33	reasons	reason	NOUN
fbem-2003	16	34	,	,	PUNCT
fbem-2003	16	35	and	and	CCONJ
fbem-2003	16	36	ultimately	ultimately	ADV
fbem-2003	16	37	affect	affect	VERB
fbem-2003	16	38	the	the	DET
fbem-2003	16	39	realization	realization	NOUN
fbem-2003	16	40	of	of	ADP
fbem-2003	16	41	government	government	NOUN
fbem-2003	16	42	functions	function	NOUN
fbem-2003	16	43	.	.	PUNCT
fbem-2003	17	1	in	in	ADP
fbem-2003	17	2	the	the	DET
fbem-2003	17	3	era	era	NOUN
fbem-2003	17	4	of	of	ADP
fbem-2003	17	5	big	big	ADJ
fbem-2003	17	6	data	datum	NOUN
fbem-2003	17	7	,	,	PUNCT
fbem-2003	17	8	from	from	ADP
fbem-2003	17	9	every	every	DET
fbem-2003	17	10	company	company	NOUN
fbem-2003	17	11	,	,	PUNCT
fbem-2003	17	12	to	to	ADP
fbem-2003	17	13	every	every	DET
fbem-2003	17	14	unit	unit	NOUN
fbem-2003	17	15	,	,	PUNCT
fbem-2003	17	16	from	from	ADP
fbem-2003	17	17	small	small	ADJ
fbem-2003	17	18	to	to	ADP
fbem-2003	17	19	every	every	DET
fbem-2003	17	20	household	household	NOUN
fbem-2003	17	21	,	,	PUNCT
fbem-2003	17	22	and	and	CCONJ
fbem-2003	17	23	even	even	ADV
fbem-2003	17	24	to	to	ADP
fbem-2003	17	25	everyone	everyone	PRON
fbem-2003	17	26	,	,	PUNCT
fbem-2003	17	27	it	it	PRON
fbem-2003	17	28	produces	produce	VERB
fbem-2003	17	29	a	a	DET
fbem-2003	17	30	lot	lot	NOUN
fbem-2003	17	31	of	of	ADP
fbem-2003	17	32	data	datum	NOUN
fbem-2003	17	33	every	every	DET
fbem-2003	17	34	day	day	NOUN
fbem-2003	17	35	.	.	PUNCT
fbem-2003	18	1	tax	tax	NOUN
fbem-2003	18	2	authorities	authority	NOUN
fbem-2003	18	3	should	should	AUX
fbem-2003	18	4	find	find	VERB
fbem-2003	18	5	out	out	ADP
fbem-2003	18	6	the	the	DET
fbem-2003	18	7	tax	tax	NOUN
fbem-2003	18	8	-	-	PUNCT
fbem-2003	18	9	related	relate	VERB
fbem-2003	18	10	data	datum	NOUN
fbem-2003	18	11	in	in	ADP
fbem-2003	18	12	the	the	DET
fbem-2003	18	13	massive	massive	ADJ
fbem-2003	18	14	amount	amount	NOUN
fbem-2003	18	15	of	of	ADP
fbem-2003	18	16	information	information	NOUN
fbem-2003	18	17	,	,	PUNCT
fbem-2003	18	18	and	and	CCONJ
fbem-2003	18	19	then	then	ADV
fbem-2003	18	20	further	far	ADV
fbem-2003	18	21	screen	screen	VERB
fbem-2003	18	22	the	the	DET
fbem-2003	18	23	tax	tax	NOUN
fbem-2003	18	24	-	-	PUNCT
fbem-2003	18	25	related	relate	VERB
fbem-2003	18	26	information	information	NOUN
fbem-2003	18	27	,	,	PUNCT
fbem-2003	18	28	process	process	VERB
fbem-2003	18	29	different	different	ADJ
fbem-2003	18	30	types	type	NOUN
fbem-2003	18	31	of	of	ADP
fbem-2003	18	32	tax	tax	NOUN
fbem-2003	18	33	-	-	PUNCT
fbem-2003	18	34	related	relate	VERB
fbem-2003	18	35	data	datum	NOUN
fbem-2003	18	36	differently	differently	ADV
fbem-2003	18	37	,	,	PUNCT
fbem-2003	18	38	and	and	CCONJ
fbem-2003	18	39	be	be	AUX
fbem-2003	18	40	vigilant	vigilant	ADJ
fbem-2003	18	41	about	about	ADP
fbem-2003	18	42	the	the	DET
fbem-2003	18	43	abnormal	abnormal	ADJ
fbem-2003	18	44	tax	tax	NOUN
fbem-2003	18	45	-	-	PUNCT
fbem-2003	18	46	related	relate	VERB
fbem-2003	18	47	data	datum	NOUN
fbem-2003	18	48	,	,	PUNCT
fbem-2003	18	49	so	so	SCONJ
fbem-2003	18	50	as	as	SCONJ
fbem-2003	18	51	to	to	PART
fbem-2003	18	52	reduce	reduce	VERB
fbem-2003	18	53	the	the	DET
fbem-2003	18	54	tax	tax	NOUN
fbem-2003	18	55	risks	risk	NOUN
fbem-2003	18	56	.	.	PUNCT
fbem-2003	19	1	1.2	1.2	NUM
fbem-2003	19	2	.	.	PUNCT
fbem-2003	19	3	relevant	relevant	ADJ
fbem-2003	19	4	theoretical	theoretical	ADJ
fbem-2003	19	5	basis	basis	NOUN
fbem-2003	19	6	it	it	PRON
fbem-2003	19	7	mainly	mainly	ADV
fbem-2003	19	8	involves	involve	VERB
fbem-2003	19	9	two	two	NUM
fbem-2003	19	10	theories	theory	NOUN
fbem-2003	19	11	:	:	PUNCT
fbem-2003	19	12	information	information	NOUN
fbem-2003	19	13	asymmetry	asymmetry	NOUN
fbem-2003	19	14	theory	theory	NOUN
fbem-2003	19	15	and	and	CCONJ
fbem-2003	19	16	tax	tax	NOUN
fbem-2003	19	17	compliance	compliance	NOUN
fbem-2003	19	18	theory	theory	NOUN
fbem-2003	19	19	.	.	PUNCT
fbem-2003	20	1	the	the	DET
fbem-2003	20	2	first	first	ADJ
fbem-2003	20	3	is	be	AUX
fbem-2003	20	4	the	the	DET
fbem-2003	20	5	theory	theory	NOUN
fbem-2003	20	6	of	of	ADP
fbem-2003	20	7	information	information	NOUN
fbem-2003	20	8	asymmetry	asymmetry	NOUN
fbem-2003	20	9	:	:	PUNCT
fbem-2003	20	10	under	under	ADP
fbem-2003	20	11	the	the	DET
fbem-2003	20	12	premise	premise	NOUN
fbem-2003	20	13	of	of	ADP
fbem-2003	20	14	market	market	NOUN
fbem-2003	20	15	economy	economy	NOUN
fbem-2003	20	16	,	,	PUNCT
fbem-2003	20	17	if	if	SCONJ
fbem-2003	20	18	the	the	DET
fbem-2003	20	19	buyer	buyer	NOUN
fbem-2003	20	20	and	and	CCONJ
fbem-2003	20	21	the	the	DET
fbem-2003	20	22	seller	seller	NOUN
fbem-2003	20	23	can	can	AUX
fbem-2003	20	24	not	not	PART
fbem-2003	20	25	fully	fully	ADV
fbem-2003	20	26	know	know	VERB
fbem-2003	20	27	all	all	DET
fbem-2003	20	28	the	the	DET
fbem-2003	20	29	information	information	NOUN
fbem-2003	20	30	of	of	ADP
fbem-2003	20	31	the	the	DET
fbem-2003	20	32	other	other	ADJ
fbem-2003	20	33	party	party	NOUN
fbem-2003	20	34	,	,	PUNCT
fbem-2003	20	35	the	the	DET
fbem-2003	20	36	information	information	NOUN
fbem-2003	20	37	asymmetry	asymmetry	NOUN
fbem-2003	20	38	will	will	AUX
fbem-2003	20	39	appear	appear	VERB
fbem-2003	20	40	.	.	PUNCT
fbem-2003	21	1	the	the	DET
fbem-2003	21	2	asymmetry	asymmetry	NOUN
fbem-2003	21	3	of	of	ADP
fbem-2003	21	4	information	information	NOUN
fbem-2003	21	5	may	may	AUX
fbem-2003	21	6	enable	enable	VERB
fbem-2003	21	7	the	the	DET
fbem-2003	21	8	information	information	NOUN
fbem-2003	21	9	owner	owner	NOUN
fbem-2003	21	10	to	to	PART
fbem-2003	21	11	harm	harm	VERB
fbem-2003	21	12	the	the	DET
fbem-2003	21	13	interests	interest	NOUN
fbem-2003	21	14	of	of	ADP
fbem-2003	21	15	others	other	NOUN
fbem-2003	21	16	in	in	ADP
fbem-2003	21	17	order	order	NOUN
fbem-2003	21	18	to	to	PART
fbem-2003	21	19	maximize	maximize	VERB
fbem-2003	21	20	their	their	PRON
fbem-2003	21	21	interests	interest	NOUN
fbem-2003	21	22	.	.	PUNCT
fbem-2003	22	1	the	the	DET
fbem-2003	22	2	second	second	NOUN
fbem-2003	22	3	is	be	AUX
fbem-2003	22	4	the	the	DET
fbem-2003	22	5	tax	tax	NOUN
fbem-2003	22	6	compliance	compliance	NOUN
fbem-2003	22	7	theory	theory	NOUN
fbem-2003	22	8	:	:	PUNCT
fbem-2003	22	9	taxpayers	taxpayer	NOUN
fbem-2003	22	10	have	have	VERB
fbem-2003	22	11	the	the	DET
fbem-2003	22	12	obligation	obligation	NOUN
fbem-2003	22	13	to	to	PART
fbem-2003	22	14	pay	pay	VERB
fbem-2003	22	15	taxes	taxis	NOUN
fbem-2003	22	16	according	accord	VERB
fbem-2003	22	17	to	to	ADP
fbem-2003	22	18	the	the	DET
fbem-2003	22	19	law	law	NOUN
fbem-2003	22	20	.	.	PUNCT
fbem-2003	23	1	as	as	ADP
fbem-2003	23	2	obligations	obligation	NOUN
fbem-2003	23	3	,	,	PUNCT
fbem-2003	23	4	we	we	PRON
fbem-2003	23	5	usually	usually	ADV
fbem-2003	23	6	have	have	VERB
fbem-2003	23	7	obligations	obligation	NOUN
fbem-2003	23	8	to	to	PART
fbem-2003	23	9	declare	declare	VERB
fbem-2003	23	10	taxes	taxis	NOUN
fbem-2003	23	11	,	,	PUNCT
fbem-2003	23	12	pay	pay	VERB
fbem-2003	23	13	taxes	taxis	NOUN
fbem-2003	23	14	,	,	PUNCT
fbem-2003	23	15	etc	etc	X
fbem-2003	23	16	.	.	X
fbem-2003	24	1	the	the	DET
fbem-2003	24	2	taxpayer	taxpayer	NOUN
fbem-2003	24	3	fulfills	fulfill	VERB
fbem-2003	24	4	the	the	DET
fbem-2003	24	5	obligation	obligation	NOUN
fbem-2003	24	6	is	be	AUX
fbem-2003	24	7	that	that	SCONJ
fbem-2003	24	8	the	the	DET
fbem-2003	24	9	public	public	ADJ
fbem-2003	24	10	right	right	NOUN
fbem-2003	24	11	can	can	AUX
fbem-2003	24	12	not	not	PART
fbem-2003	24	13	refuse	refuse	VERB
fbem-2003	24	14	.	.	PUNCT
fbem-2003	25	1	such	such	ADJ
fbem-2003	25	2	as	as	ADP
fbem-2003	25	3	the	the	DET
fbem-2003	25	4	inspection	inspection	NOUN
fbem-2003	25	5	and	and	CCONJ
fbem-2003	25	6	detention	detention	NOUN
fbem-2003	25	7	of	of	ADP
fbem-2003	25	8	property	property	NOUN
fbem-2003	25	9	rights	right	NOUN
fbem-2003	25	10	.	.	PUNCT
fbem-2003	26	1	if	if	SCONJ
fbem-2003	26	2	we	we	PRON
fbem-2003	26	3	evade	evade	VERB
fbem-2003	26	4	or	or	CCONJ
fbem-2003	26	5	default	default	NOUN
fbem-2003	26	6	on	on	ADP
fbem-2003	26	7	this	this	DET
fbem-2003	26	8	obligation	obligation	NOUN
fbem-2003	26	9	,	,	PUNCT
fbem-2003	26	10	then	then	ADV
fbem-2003	26	11	there	there	PRON
fbem-2003	26	12	will	will	AUX
fbem-2003	26	13	be	be	AUX
fbem-2003	26	14	no	no	DET
fbem-2003	26	15	tax	tax	NOUN
fbem-2003	26	16	revenue	revenue	NOUN
fbem-2003	26	17	.	.	PUNCT
fbem-2003	27	1	for	for	ADP
fbem-2003	27	2	the	the	DET
fbem-2003	27	3	country	country	NOUN
fbem-2003	27	4	,	,	PUNCT
fbem-2003	27	5	paying	pay	VERB
fbem-2003	27	6	taxes	taxis	NOUN
fbem-2003	27	7	is	be	AUX
fbem-2003	27	8	the	the	DET
fbem-2003	27	9	mission	mission	NOUN
fbem-2003	27	10	of	of	ADP
fbem-2003	27	11	the	the	DET
fbem-2003	27	12	taxpayer	taxpayer	NOUN
fbem-2003	27	13	.	.	PUNCT
fbem-2003	28	1	but	but	CCONJ
fbem-2003	28	2	from	from	ADP
fbem-2003	28	3	the	the	DET
fbem-2003	28	4	perspective	perspective	NOUN
fbem-2003	28	5	of	of	ADP
fbem-2003	28	6	the	the	DET
fbem-2003	28	7	personal	personal	ADJ
fbem-2003	28	8	psychology	psychology	NOUN
fbem-2003	28	9	of	of	ADP
fbem-2003	28	10	taxpayers	taxpayer	NOUN
fbem-2003	28	11	,	,	PUNCT
fbem-2003	28	12	taxpayers	taxpayer	NOUN
fbem-2003	28	13	want	want	VERB
fbem-2003	28	14	to	to	PART
fbem-2003	28	15	pay	pay	VERB
fbem-2003	28	16	less	less	ADJ
fbem-2003	28	17	or	or	CCONJ
fbem-2003	28	18	even	even	ADV
fbem-2003	28	19	no	no	DET
fbem-2003	28	20	taxes	taxis	NOUN
fbem-2003	28	21	.	.	PUNCT
fbem-2003	29	1	according	accord	VERB
fbem-2003	29	2	to	to	ADP
fbem-2003	29	3	the	the	DET
fbem-2003	29	4	survey	survey	NOUN
fbem-2003	29	5	results	result	NOUN
fbem-2003	29	6	,	,	PUNCT
fbem-2003	29	7	taxpayers	taxpayer	NOUN
fbem-2003	29	8	with	with	ADP
fbem-2003	29	9	low	low	ADJ
fbem-2003	29	10	tax	tax	NOUN
fbem-2003	29	11	compliance	compliance	NOUN
fbem-2003	29	12	have	have	VERB
fbem-2003	29	13	a	a	DET
fbem-2003	29	14	higher	high	ADJ
fbem-2003	29	15	probability	probability	NOUN
fbem-2003	29	16	of	of	ADP
fbem-2003	29	17	not	not	PART
fbem-2003	29	18	paying	pay	VERB
fbem-2003	29	19	or	or	CCONJ
fbem-2003	29	20	paying	pay	VERB
fbem-2003	29	21	less	less	ADJ
fbem-2003	29	22	tax	tax	NOUN
fbem-2003	29	23	.	.	PUNCT
fbem-2003	30	1	tax	tax	NOUN
fbem-2003	30	2	compliance	compliance	NOUN
fbem-2003	30	3	is	be	AUX
fbem-2003	30	4	reflected	reflect	VERB
fbem-2003	30	5	in	in	ADP
fbem-2003	30	6	the	the	DET
fbem-2003	30	7	taxpayer	taxpayer	NOUN
fbem-2003	30	8	's	's	PART
fbem-2003	30	9	tax	tax	NOUN
fbem-2003	30	10	behavior	behavior	NOUN
fbem-2003	30	11	,	,	PUNCT
fbem-2003	30	12	which	which	PRON
fbem-2003	30	13	affects	affect	VERB
fbem-2003	30	14	the	the	DET
fbem-2003	30	15	amount	amount	NOUN
fbem-2003	30	16	of	of	ADP
fbem-2003	30	17	tax	tax	NOUN
fbem-2003	30	18	revenue	revenue	NOUN
fbem-2003	30	19	.	.	PUNCT
fbem-2003	31	1	therefore	therefore	ADV
fbem-2003	31	2	,	,	PUNCT
fbem-2003	31	3	the	the	DET
fbem-2003	31	4	level	level	NOUN
fbem-2003	31	5	of	of	ADP
fbem-2003	31	6	tax	tax	NOUN
fbem-2003	31	7	compliance	compliance	NOUN
fbem-2003	31	8	will	will	AUX
fbem-2003	31	9	have	have	VERB
fbem-2003	31	10	an	an	DET
fbem-2003	31	11	impact	impact	NOUN
fbem-2003	31	12	on	on	ADP
fbem-2003	31	13	tax	tax	NOUN
fbem-2003	31	14	risks	risk	NOUN
fbem-2003	31	15	.	.	PUNCT
fbem-2003	32	1	2	2	X
fbem-2003	32	2	.	.	NUM
fbem-2003	32	3	problems	problem	NOUN
fbem-2003	32	4	existing	exist	VERB
fbem-2003	32	5	in	in	ADP
fbem-2003	32	6	the	the	DET
fbem-2003	32	7	tax	tax	NOUN
fbem-2003	32	8	risk	risk	NOUN
fbem-2003	32	9	management	management	NOUN
fbem-2003	32	10	of	of	ADP
fbem-2003	32	11	the	the	DET
fbem-2003	32	12	tax	tax	NOUN
fbem-2003	32	13	department	department	NOUN
fbem-2003	32	14	2.1	2.1	NUM
fbem-2003	32	15	.	.	PUNCT
fbem-2003	33	1	it	it	PRON
fbem-2003	33	2	is	be	AUX
fbem-2003	33	3	difficult	difficult	ADJ
fbem-2003	33	4	to	to	PART
fbem-2003	33	5	collect	collect	VERB
fbem-2003	33	6	real	real	ADJ
fbem-2003	33	7	and	and	CCONJ
fbem-2003	33	8	effective	effective	ADJ
fbem-2003	33	9	tax	tax	NOUN
fbem-2003	33	10	-	-	PUNCT
fbem-2003	33	11	related	relate	VERB
fbem-2003	33	12	data	datum	NOUN
fbem-2003	33	13	in	in	ADP
fbem-2003	33	14	the	the	DET
fbem-2003	33	15	period	period	NOUN
fbem-2003	33	16	of	of	ADP
fbem-2003	33	17	big	big	ADJ
fbem-2003	33	18	data	datum	NOUN
fbem-2003	33	19	,	,	PUNCT
fbem-2003	33	20	only	only	ADV
fbem-2003	33	21	on	on	ADP
fbem-2003	33	22	the	the	DET
fbem-2003	33	23	basis	basis	NOUN
fbem-2003	33	24	of	of	ADP
fbem-2003	33	25	managing	manage	VERB
fbem-2003	33	26	a	a	DET
fbem-2003	33	27	large	large	ADJ
fbem-2003	33	28	number	number	NOUN
fbem-2003	33	29	of	of	ADP
fbem-2003	33	30	real	real	ADJ
fbem-2003	33	31	and	and	CCONJ
fbem-2003	33	32	effective	effective	ADJ
fbem-2003	33	33	tax	tax	NOUN
fbem-2003	33	34	information	information	NOUN
fbem-2003	33	35	,	,	PUNCT
fbem-2003	33	36	can	can	AUX
fbem-2003	33	37	tax	tax	NOUN
fbem-2003	33	38	authorities	authority	NOUN
fbem-2003	33	39	process	process	VERB
fbem-2003	33	40	a	a	DET
fbem-2003	33	41	large	large	ADJ
fbem-2003	33	42	amount	amount	NOUN
fbem-2003	33	43	of	of	ADP
fbem-2003	33	44	tax	tax	NOUN
fbem-2003	33	45	data	datum	NOUN
fbem-2003	33	46	and	and	CCONJ
fbem-2003	33	47	establish	establish	VERB
fbem-2003	33	48	and	and	CCONJ
fbem-2003	33	49	perfect	perfect	VERB
fbem-2003	33	50	an	an	DET
fbem-2003	33	51	effective	effective	ADJ
fbem-2003	33	52	tax	tax	NOUN
fbem-2003	33	53	risk	risk	NOUN
fbem-2003	33	54	management	management	NOUN
fbem-2003	33	55	system	system	NOUN
fbem-2003	33	56	.	.	PUNCT
fbem-2003	34	1	however	however	ADV
fbem-2003	34	2	,	,	PUNCT
fbem-2003	34	3	now	now	ADV
fbem-2003	34	4	there	there	PRON
fbem-2003	34	5	is	be	VERB
fbem-2003	34	6	the	the	DET
fbem-2003	34	7	problem	problem	NOUN
fbem-2003	34	8	that	that	SCONJ
fbem-2003	34	9	the	the	DET
fbem-2003	34	10	tax	tax	NOUN
fbem-2003	34	11	risk	risk	NOUN
fbem-2003	34	12	management	management	NOUN
fbem-2003	34	13	of	of	ADP
fbem-2003	34	14	the	the	DET
fbem-2003	34	15	tax	tax	NOUN
fbem-2003	34	16	system	system	NOUN
fbem-2003	34	17	can	can	AUX
fbem-2003	34	18	not	not	PART
fbem-2003	34	19	keep	keep	VERB
fbem-2003	34	20	up	up	ADP
fbem-2003	34	21	with	with	ADP
fbem-2003	34	22	the	the	DET
fbem-2003	34	23	development	development	NOUN
fbem-2003	34	24	of	of	ADP
fbem-2003	34	25	big	big	ADJ
fbem-2003	34	26	data	datum	NOUN
fbem-2003	34	27	technology	technology	NOUN
fbem-2003	34	28	.	.	PUNCT
fbem-2003	35	1	some	some	DET
fbem-2003	35	2	large	large	ADJ
fbem-2003	35	3	enterprises	enterprise	NOUN
fbem-2003	35	4	have	have	VERB
fbem-2003	35	5	a	a	DET
fbem-2003	35	6	large	large	ADJ
fbem-2003	35	7	volume	volume	NOUN
fbem-2003	35	8	of	of	ADP
fbem-2003	35	9	data	datum	NOUN
fbem-2003	35	10	and	and	CCONJ
fbem-2003	35	11	produce	produce	VERB
fbem-2003	35	12	more	more	ADJ
fbem-2003	35	13	data	datum	NOUN
fbem-2003	35	14	,	,	PUNCT
fbem-2003	35	15	even	even	ADV
fbem-2003	35	16	higher	high	ADJ
fbem-2003	35	17	than	than	ADP
fbem-2003	35	18	that	that	PRON
fbem-2003	35	19	of	of	ADP
fbem-2003	35	20	the	the	DET
fbem-2003	35	21	tax	tax	NOUN
fbem-2003	35	22	system	system	NOUN
fbem-2003	35	23	,	,	PUNCT
fbem-2003	35	24	so	so	SCONJ
fbem-2003	35	25	that	that	SCONJ
fbem-2003	35	26	some	some	DET
fbem-2003	35	27	data	datum	NOUN
fbem-2003	35	28	can	can	AUX
fbem-2003	35	29	not	not	PART
fbem-2003	35	30	be	be	AUX
fbem-2003	35	31	read	read	VERB
fbem-2003	35	32	.	.	PUNCT
fbem-2003	36	1	therefore	therefore	ADV
fbem-2003	36	2	,	,	PUNCT
fbem-2003	36	3	it	it	PRON
fbem-2003	36	4	is	be	AUX
fbem-2003	36	5	very	very	ADV
fbem-2003	36	6	difficult	difficult	ADJ
fbem-2003	36	7	for	for	SCONJ
fbem-2003	36	8	the	the	DET
fbem-2003	36	9	tax	tax	NOUN
fbem-2003	36	10	authorities	authority	NOUN
fbem-2003	36	11	to	to	PART
fbem-2003	36	12	collect	collect	VERB
fbem-2003	36	13	real	real	ADJ
fbem-2003	36	14	and	and	CCONJ
fbem-2003	36	15	effective	effective	ADJ
fbem-2003	36	16	tax	tax	NOUN
fbem-2003	36	17	-	-	PUNCT
fbem-2003	36	18	related	relate	VERB
fbem-2003	36	19	data	datum	NOUN
fbem-2003	36	20	.	.	PUNCT
fbem-2003	37	1	2.2	2.2	NUM
fbem-2003	37	2	.	.	PUNCT
fbem-2003	38	1	intelligent	intelligent	ADJ
fbem-2003	38	2	risk	risk	NOUN
fbem-2003	38	3	identification	identification	NOUN
fbem-2003	38	4	system	system	NOUN
fbem-2003	38	5	is	be	AUX
fbem-2003	38	6	not	not	PART
fbem-2003	38	7	mature	mature	ADJ
fbem-2003	38	8	enough	enough	ADV
fbem-2003	38	9	usually	usually	ADV
fbem-2003	38	10	,	,	PUNCT
fbem-2003	38	11	tax	tax	NOUN
fbem-2003	38	12	models	model	NOUN
fbem-2003	38	13	are	be	AUX
fbem-2003	38	14	built	build	VERB
fbem-2003	38	15	based	base	VERB
fbem-2003	38	16	on	on	ADP
fbem-2003	38	17	some	some	DET
fbem-2003	38	18	common	common	ADJ
fbem-2003	38	19	features	feature	NOUN
fbem-2003	38	20	or	or	CCONJ
fbem-2003	38	21	specific	specific	ADJ
fbem-2003	38	22	uses	use	NOUN
fbem-2003	38	23	.	.	PUNCT
fbem-2003	39	1	therefore	therefore	ADV
fbem-2003	39	2	,	,	PUNCT
fbem-2003	39	3	most	most	ADJ
fbem-2003	39	4	tax	tax	NOUN
fbem-2003	39	5	models	model	NOUN
fbem-2003	39	6	have	have	VERB
fbem-2003	39	7	limited	limit	VERB
fbem-2003	39	8	application	application	NOUN
fbem-2003	39	9	scenarios	scenario	NOUN
fbem-2003	39	10	and	and	CCONJ
fbem-2003	39	11	can	can	AUX
fbem-2003	39	12	not	not	PART
fbem-2003	39	13	be	be	AUX
fbem-2003	39	14	flexibly	flexibly	ADV
fbem-2003	39	15	applied	apply	VERB
fbem-2003	39	16	to	to	ADP
fbem-2003	39	17	various	various	ADJ
fbem-2003	39	18	scenarios	scenario	NOUN
fbem-2003	39	19	.	.	PUNCT
fbem-2003	40	1	moreover	moreover	ADV
fbem-2003	40	2	,	,	PUNCT
fbem-2003	40	3	tax	tax	NOUN
fbem-2003	40	4	models	model	NOUN
fbem-2003	40	5	are	be	AUX
fbem-2003	40	6	difficult	difficult	ADJ
fbem-2003	40	7	to	to	PART
fbem-2003	40	8	cover	cover	VERB
fbem-2003	40	9	the	the	DET
fbem-2003	40	10	differences	difference	NOUN
fbem-2003	40	11	in	in	ADP
fbem-2003	40	12	detail	detail	NOUN
fbem-2003	40	13	.	.	PUNCT
fbem-2003	41	1	however	however	ADV
fbem-2003	41	2	,	,	PUNCT
fbem-2003	41	3	in	in	ADP
fbem-2003	41	4	real	real	ADJ
fbem-2003	41	5	life	life	NOUN
fbem-2003	41	6	,	,	PUNCT
fbem-2003	41	7	there	there	PRON
fbem-2003	41	8	are	be	VERB
fbem-2003	41	9	big	big	ADJ
fbem-2003	41	10	differences	difference	NOUN
fbem-2003	41	11	between	between	ADP
fbem-2003	41	12	each	each	DET
fbem-2003	41	13	enterprise	enterprise	NOUN
fbem-2003	41	14	,	,	PUNCT
fbem-2003	41	15	with	with	ADP
fbem-2003	41	16	different	different	ADJ
fbem-2003	41	17	standards	standard	NOUN
fbem-2003	41	18	between	between	ADP
fbem-2003	41	19	different	different	ADJ
fbem-2003	41	20	industries	industry	NOUN
fbem-2003	41	21	,	,	PUNCT
fbem-2003	41	22	and	and	CCONJ
fbem-2003	41	23	there	there	PRON
fbem-2003	41	24	will	will	AUX
fbem-2003	41	25	also	also	ADV
fbem-2003	41	26	be	be	AUX
fbem-2003	41	27	regional	regional	ADJ
fbem-2003	41	28	differences	difference	NOUN
fbem-2003	41	29	between	between	ADP
fbem-2003	41	30	different	different	ADJ
fbem-2003	41	31	regions	region	NOUN
fbem-2003	41	32	.	.	PUNCT
fbem-2003	42	1	so	so	ADV
fbem-2003	42	2	a	a	DET
fbem-2003	42	3	simple	simple	ADJ
fbem-2003	42	4	tax	tax	NOUN
fbem-2003	42	5	model	model	NOUN
fbem-2003	42	6	alone	alone	ADV
fbem-2003	42	7	can	can	AUX
fbem-2003	42	8	not	not	PART
fbem-2003	42	9	solve	solve	VERB
fbem-2003	42	10	all	all	DET
fbem-2003	42	11	the	the	DET
fbem-2003	42	12	problems	problem	NOUN
fbem-2003	42	13	,	,	PUNCT
fbem-2003	42	14	and	and	CCONJ
fbem-2003	42	15	we	we	PRON
fbem-2003	42	16	still	still	ADV
fbem-2003	42	17	181	181	NUM
fbem-2003	42	18	need	need	VERB
fbem-2003	42	19	experienced	experienced	ADJ
fbem-2003	42	20	staff	staff	NOUN
fbem-2003	42	21	to	to	PART
fbem-2003	42	22	operate	operate	VERB
fbem-2003	42	23	manually	manually	ADV
fbem-2003	42	24	.	.	PUNCT
fbem-2003	43	1	the	the	DET
fbem-2003	43	2	current	current	ADJ
fbem-2003	43	3	risk	risk	NOUN
fbem-2003	43	4	identification	identification	NOUN
fbem-2003	43	5	system	system	NOUN
fbem-2003	43	6	is	be	AUX
fbem-2003	43	7	not	not	PART
fbem-2003	43	8	intelligent	intelligent	ADJ
fbem-2003	43	9	enough	enough	ADV
fbem-2003	43	10	,	,	PUNCT
fbem-2003	43	11	for	for	ADP
fbem-2003	43	12	which	which	PRON
fbem-2003	43	13	the	the	DET
fbem-2003	43	14	tax	tax	NOUN
fbem-2003	43	15	authorities	authority	NOUN
fbem-2003	43	16	need	need	VERB
fbem-2003	43	17	to	to	PART
fbem-2003	43	18	be	be	AUX
fbem-2003	43	19	further	far	ADV
fbem-2003	43	20	improved	improve	VERB
fbem-2003	43	21	.	.	PUNCT
fbem-2003	44	1	2.3	2.3	NUM
fbem-2003	44	2	.	.	PUNCT
fbem-2003	44	3	information	information	NOUN
fbem-2003	44	4	sharing	sharing	NOUN
fbem-2003	44	5	degree	degree	NOUN
fbem-2003	44	6	between	between	ADP
fbem-2003	44	7	tax	tax	NOUN
fbem-2003	44	8	authorities	authority	NOUN
fbem-2003	44	9	and	and	CCONJ
fbem-2003	44	10	third	third	ADJ
fbem-2003	44	11	parties	party	NOUN
fbem-2003	44	12	is	be	AUX
fbem-2003	44	13	not	not	PART
fbem-2003	44	14	high	high	ADJ
fbem-2003	44	15	because	because	SCONJ
fbem-2003	44	16	the	the	DET
fbem-2003	44	17	law	law	NOUN
fbem-2003	44	18	does	do	AUX
fbem-2003	44	19	not	not	PART
fbem-2003	44	20	specify	specify	VERB
fbem-2003	44	21	that	that	SCONJ
fbem-2003	44	22	a	a	DET
fbem-2003	44	23	third	third	ADJ
fbem-2003	44	24	party	party	NOUN
fbem-2003	44	25	must	must	AUX
fbem-2003	44	26	share	share	VERB
fbem-2003	44	27	its	its	PRON
fbem-2003	44	28	information	information	NOUN
fbem-2003	44	29	,	,	PUNCT
fbem-2003	44	30	the	the	DET
fbem-2003	44	31	tax	tax	NOUN
fbem-2003	44	32	system	system	NOUN
fbem-2003	44	33	is	be	AUX
fbem-2003	44	34	expensive	expensive	ADJ
fbem-2003	44	35	and	and	CCONJ
fbem-2003	44	36	difficult	difficult	ADJ
fbem-2003	44	37	to	to	PART
fbem-2003	44	38	obtain	obtain	VERB
fbem-2003	44	39	third	third	ADJ
fbem-2003	44	40	-	-	PUNCT
fbem-2003	44	41	party	party	NOUN
fbem-2003	44	42	information	information	NOUN
fbem-2003	44	43	.	.	PUNCT
fbem-2003	45	1	when	when	SCONJ
fbem-2003	45	2	the	the	DET
fbem-2003	45	3	tax	tax	NOUN
fbem-2003	45	4	department	department	NOUN
fbem-2003	45	5	personnel	personnel	NOUN
fbem-2003	45	6	want	want	VERB
fbem-2003	45	7	to	to	PART
fbem-2003	45	8	obtain	obtain	VERB
fbem-2003	45	9	the	the	DET
fbem-2003	45	10	tax	tax	NOUN
fbem-2003	45	11	-	-	PUNCT
fbem-2003	45	12	related	relate	VERB
fbem-2003	45	13	information	information	NOUN
fbem-2003	45	14	of	of	ADP
fbem-2003	45	15	taxpayers	taxpayer	NOUN
fbem-2003	45	16	from	from	ADP
fbem-2003	45	17	a	a	DET
fbem-2003	45	18	third	third	ADJ
fbem-2003	45	19	party	party	NOUN
fbem-2003	45	20	,	,	PUNCT
fbem-2003	45	21	the	the	DET
fbem-2003	45	22	third	third	ADJ
fbem-2003	45	23	party	party	NOUN
fbem-2003	45	24	may	may	AUX
fbem-2003	45	25	refuse	refuse	VERB
fbem-2003	45	26	the	the	DET
fbem-2003	45	27	request	request	NOUN
fbem-2003	45	28	of	of	ADP
fbem-2003	45	29	the	the	DET
fbem-2003	45	30	tax	tax	NOUN
fbem-2003	45	31	department	department	NOUN
fbem-2003	45	32	for	for	ADP
fbem-2003	45	33	some	some	DET
fbem-2003	45	34	reasons	reason	NOUN
fbem-2003	45	35	.	.	PUNCT
fbem-2003	46	1	for	for	ADP
fbem-2003	46	2	example	example	NOUN
fbem-2003	46	3	,	,	PUNCT
fbem-2003	46	4	when	when	SCONJ
fbem-2003	46	5	the	the	DET
fbem-2003	46	6	tax	tax	NOUN
fbem-2003	46	7	authorities	authority	NOUN
fbem-2003	46	8	wants	want	VERB
fbem-2003	46	9	the	the	DET
fbem-2003	46	10	bank	bank	NOUN
fbem-2003	46	11	to	to	PART
fbem-2003	46	12	provide	provide	VERB
fbem-2003	46	13	information	information	NOUN
fbem-2003	46	14	such	such	ADJ
fbem-2003	46	15	as	as	ADP
fbem-2003	46	16	bank	bank	NOUN
fbem-2003	46	17	statement	statement	NOUN
fbem-2003	46	18	,	,	PUNCT
fbem-2003	46	19	bank	bank	NOUN
fbem-2003	46	20	balance	balance	NOUN
fbem-2003	46	21	and	and	CCONJ
fbem-2003	46	22	so	so	ADV
fbem-2003	46	23	on	on	ADV
fbem-2003	46	24	,	,	PUNCT
fbem-2003	46	25	the	the	DET
fbem-2003	46	26	bank	bank	NOUN
fbem-2003	46	27	may	may	AUX
fbem-2003	46	28	procrastinate	procrastinate	VERB
fbem-2003	46	29	or	or	CCONJ
fbem-2003	46	30	even	even	ADV
fbem-2003	46	31	refuse	refuse	VERB
fbem-2003	46	32	the	the	DET
fbem-2003	46	33	request	request	NOUN
fbem-2003	46	34	of	of	ADP
fbem-2003	46	35	the	the	DET
fbem-2003	46	36	tax	tax	NOUN
fbem-2003	46	37	department	department	NOUN
fbem-2003	46	38	and	and	CCONJ
fbem-2003	46	39	do	do	AUX
fbem-2003	46	40	not	not	PART
fbem-2003	46	41	cooperate	cooperate	VERB
fbem-2003	46	42	with	with	ADP
fbem-2003	46	43	the	the	DET
fbem-2003	46	44	tax	tax	NOUN
fbem-2003	46	45	department	department	NOUN
fbem-2003	46	46	for	for	ADP
fbem-2003	46	47	the	the	DET
fbem-2003	46	48	reasons	reason	NOUN
fbem-2003	46	49	of	of	ADP
fbem-2003	46	50	not	not	PART
fbem-2003	46	51	wanting	want	VERB
fbem-2003	46	52	the	the	DET
fbem-2003	46	53	bank	bank	NOUN
fbem-2003	46	54	to	to	PART
fbem-2003	46	55	offend	offend	VERB
fbem-2003	46	56	big	big	ADJ
fbem-2003	46	57	customers	customer	NOUN
fbem-2003	46	58	.	.	PUNCT
fbem-2003	47	1	in	in	ADP
fbem-2003	47	2	this	this	DET
fbem-2003	47	3	way	way	NOUN
fbem-2003	47	4	,	,	PUNCT
fbem-2003	47	5	the	the	DET
fbem-2003	47	6	staff	staff	NOUN
fbem-2003	47	7	of	of	ADP
fbem-2003	47	8	the	the	DET
fbem-2003	47	9	tax	tax	NOUN
fbem-2003	47	10	authorities	authority	NOUN
fbem-2003	47	11	in	in	ADP
fbem-2003	47	12	the	the	DET
fbem-2003	47	13	actual	actual	ADJ
fbem-2003	47	14	work	work	NOUN
fbem-2003	47	15	is	be	AUX
fbem-2003	47	16	more	more	ADV
fbem-2003	47	17	difficult	difficult	ADJ
fbem-2003	47	18	,	,	PUNCT
fbem-2003	47	19	and	and	CCONJ
fbem-2003	47	20	the	the	DET
fbem-2003	47	21	work	work	NOUN
fbem-2003	47	22	efficiency	efficiency	NOUN
fbem-2003	47	23	is	be	AUX
fbem-2003	47	24	reduced	reduce	VERB
fbem-2003	47	25	.	.	PUNCT
fbem-2003	48	1	when	when	SCONJ
fbem-2003	48	2	the	the	DET
fbem-2003	48	3	staff	staff	NOUN
fbem-2003	48	4	of	of	ADP
fbem-2003	48	5	the	the	DET
fbem-2003	48	6	tax	tax	NOUN
fbem-2003	48	7	authority	authority	NOUN
fbem-2003	48	8	takes	take	VERB
fbem-2003	48	9	the	the	DET
fbem-2003	48	10	initiative	initiative	NOUN
fbem-2003	48	11	to	to	PART
fbem-2003	48	12	collect	collect	VERB
fbem-2003	48	13	the	the	DET
fbem-2003	48	14	taxpayer	taxpayer	NOUN
fbem-2003	48	15	tax	tax	NOUN
fbem-2003	48	16	information	information	NOUN
fbem-2003	48	17	from	from	ADP
fbem-2003	48	18	the	the	DET
fbem-2003	48	19	third	third	ADJ
fbem-2003	48	20	party	party	NOUN
fbem-2003	48	21	,	,	PUNCT
fbem-2003	48	22	the	the	DET
fbem-2003	48	23	third	third	ADJ
fbem-2003	48	24	party	party	NOUN
fbem-2003	48	25	may	may	AUX
fbem-2003	48	26	refuse	refuse	VERB
fbem-2003	48	27	the	the	DET
fbem-2003	48	28	tax	tax	NOUN
fbem-2003	48	29	personnel	personnel	NOUN
fbem-2003	48	30	to	to	PART
fbem-2003	48	31	exercise	exercise	VERB
fbem-2003	48	32	their	their	PRON
fbem-2003	48	33	functions	function	NOUN
fbem-2003	48	34	and	and	CCONJ
fbem-2003	48	35	powers	power	NOUN
fbem-2003	48	36	for	for	ADP
fbem-2003	48	37	some	some	DET
fbem-2003	48	38	reason	reason	NOUN
fbem-2003	48	39	,	,	PUNCT
fbem-2003	48	40	which	which	PRON
fbem-2003	48	41	increases	increase	VERB
fbem-2003	48	42	the	the	DET
fbem-2003	48	43	difficulty	difficulty	NOUN
fbem-2003	48	44	of	of	ADP
fbem-2003	48	45	the	the	DET
fbem-2003	48	46	actual	actual	ADJ
fbem-2003	48	47	work	work	NOUN
fbem-2003	48	48	of	of	ADP
fbem-2003	48	49	the	the	DET
fbem-2003	48	50	tax	tax	NOUN
fbem-2003	48	51	authority	authority	NOUN
fbem-2003	48	52	staff	staff	NOUN
fbem-2003	48	53	.	.	PUNCT
fbem-2003	49	1	2.4	2.4	NUM
fbem-2003	49	2	.	.	PUNCT
fbem-2003	50	1	big	big	ADJ
fbem-2003	50	2	data	datum	NOUN
fbem-2003	50	3	analysis	analysis	NOUN
fbem-2003	50	4	and	and	CCONJ
fbem-2003	50	5	processing	processing	NOUN
fbem-2003	50	6	ability	ability	NOUN
fbem-2003	50	7	is	be	AUX
fbem-2003	50	8	not	not	PART
fbem-2003	50	9	high	high	ADJ
fbem-2003	50	10	in	in	ADP
fbem-2003	50	11	the	the	DET
fbem-2003	50	12	face	face	NOUN
fbem-2003	50	13	of	of	ADP
fbem-2003	50	14	massive	massive	ADJ
fbem-2003	50	15	data	datum	NOUN
fbem-2003	50	16	,	,	PUNCT
fbem-2003	50	17	the	the	DET
fbem-2003	50	18	existing	exist	VERB
fbem-2003	50	19	technology	technology	NOUN
fbem-2003	50	20	of	of	ADP
fbem-2003	50	21	tax	tax	NOUN
fbem-2003	50	22	authorities	authority	NOUN
fbem-2003	50	23	can	can	AUX
fbem-2003	50	24	not	not	PART
fbem-2003	50	25	be	be	AUX
fbem-2003	50	26	fully	fully	ADV
fbem-2003	50	27	exploited	exploit	VERB
fbem-2003	50	28	and	and	CCONJ
fbem-2003	50	29	utilized	utilize	VERB
fbem-2003	50	30	,	,	PUNCT
fbem-2003	50	31	and	and	CCONJ
fbem-2003	50	32	it	it	PRON
fbem-2003	50	33	can	can	AUX
fbem-2003	50	34	not	not	PART
fbem-2003	50	35	give	give	VERB
fbem-2003	50	36	full	full	ADJ
fbem-2003	50	37	play	play	NOUN
fbem-2003	50	38	to	to	ADP
fbem-2003	50	39	the	the	DET
fbem-2003	50	40	maximum	maximum	ADJ
fbem-2003	50	41	value	value	NOUN
fbem-2003	50	42	of	of	ADP
fbem-2003	50	43	tax	tax	NOUN
fbem-2003	50	44	-	-	PUNCT
fbem-2003	50	45	related	relate	VERB
fbem-2003	50	46	data	datum	NOUN
fbem-2003	50	47	,	,	PUNCT
fbem-2003	50	48	and	and	CCONJ
fbem-2003	50	49	it	it	PRON
fbem-2003	50	50	can	can	AUX
fbem-2003	50	51	not	not	PART
fbem-2003	50	52	achieve	achieve	VERB
fbem-2003	50	53	the	the	DET
fbem-2003	50	54	effect	effect	NOUN
fbem-2003	50	55	of	of	ADP
fbem-2003	50	56	using	use	VERB
fbem-2003	50	57	information	information	NOUN
fbem-2003	50	58	for	for	ADP
fbem-2003	50	59	tax	tax	NOUN
fbem-2003	50	60	management	management	NOUN
fbem-2003	50	61	.	.	PUNCT
fbem-2003	51	1	in	in	ADP
fbem-2003	51	2	the	the	DET
fbem-2003	51	3	tax	tax	NOUN
fbem-2003	51	4	system	system	NOUN
fbem-2003	51	5	,	,	PUNCT
fbem-2003	51	6	there	there	PRON
fbem-2003	51	7	is	be	VERB
fbem-2003	51	8	a	a	DET
fbem-2003	51	9	lack	lack	NOUN
fbem-2003	51	10	of	of	ADP
fbem-2003	51	11	compound	compound	NOUN
fbem-2003	51	12	talents	talent	NOUN
fbem-2003	51	13	who	who	PRON
fbem-2003	51	14	not	not	PART
fbem-2003	51	15	only	only	ADV
fbem-2003	51	16	understand	understand	VERB
fbem-2003	51	17	data	datum	NOUN
fbem-2003	51	18	analysis	analysis	NOUN
fbem-2003	51	19	but	but	CCONJ
fbem-2003	51	20	also	also	ADV
fbem-2003	51	21	master	master	NOUN
fbem-2003	51	22	tax	tax	NOUN
fbem-2003	51	23	knowledge	knowledge	NOUN
fbem-2003	51	24	.	.	PUNCT
fbem-2003	52	1	most	most	ADJ
fbem-2003	52	2	staff	staff	NOUN
fbem-2003	52	3	members	member	NOUN
fbem-2003	52	4	can	can	AUX
fbem-2003	52	5	only	only	ADV
fbem-2003	52	6	process	process	VERB
fbem-2003	52	7	tax	tax	NOUN
fbem-2003	52	8	information	information	NOUN
fbem-2003	52	9	,	,	PUNCT
fbem-2003	52	10	and	and	CCONJ
fbem-2003	52	11	do	do	AUX
fbem-2003	52	12	not	not	PART
fbem-2003	52	13	have	have	VERB
fbem-2003	52	14	the	the	DET
fbem-2003	52	15	ability	ability	NOUN
fbem-2003	52	16	to	to	PART
fbem-2003	52	17	process	process	VERB
fbem-2003	52	18	big	big	ADJ
fbem-2003	52	19	data	datum	NOUN
fbem-2003	52	20	.	.	PUNCT
fbem-2003	53	1	this	this	PRON
fbem-2003	53	2	makes	make	VERB
fbem-2003	53	3	the	the	DET
fbem-2003	53	4	tax	tax	NOUN
fbem-2003	53	5	system	system	NOUN
fbem-2003	53	6	less	less	ADV
fbem-2003	53	7	efficient	efficient	ADJ
fbem-2003	53	8	in	in	ADP
fbem-2003	53	9	processing	process	VERB
fbem-2003	53	10	taxrelated	taxrelate	VERB
fbem-2003	53	11	data	datum	NOUN
fbem-2003	53	12	.	.	PUNCT
fbem-2003	54	1	in	in	ADP
fbem-2003	54	2	addition	addition	NOUN
fbem-2003	54	3	,	,	PUNCT
fbem-2003	54	4	at	at	ADP
fbem-2003	54	5	present	present	ADJ
fbem-2003	54	6	,	,	PUNCT
fbem-2003	54	7	tax	tax	NOUN
fbem-2003	54	8	authorities	authority	NOUN
fbem-2003	54	9	lack	lack	VERB
fbem-2003	54	10	practical	practical	ADJ
fbem-2003	54	11	data	datum	NOUN
fbem-2003	54	12	analysis	analysis	NOUN
fbem-2003	54	13	tools	tool	NOUN
fbem-2003	54	14	,	,	PUNCT
fbem-2003	54	15	and	and	CCONJ
fbem-2003	54	16	they	they	PRON
fbem-2003	54	17	can	can	AUX
fbem-2003	54	18	only	only	ADV
fbem-2003	54	19	make	make	VERB
fbem-2003	54	20	a	a	DET
fbem-2003	54	21	simple	simple	ADJ
fbem-2003	54	22	comparison	comparison	NOUN
fbem-2003	54	23	of	of	ADP
fbem-2003	54	24	information	information	NOUN
fbem-2003	54	25	and	and	CCONJ
fbem-2003	54	26	data	datum	NOUN
fbem-2003	54	27	,	,	PUNCT
fbem-2003	54	28	which	which	PRON
fbem-2003	54	29	can	can	AUX
fbem-2003	54	30	not	not	PART
fbem-2003	54	31	make	make	VERB
fbem-2003	54	32	full	full	ADJ
fbem-2003	54	33	use	use	NOUN
fbem-2003	54	34	of	of	ADP
fbem-2003	54	35	tax	tax	NOUN
fbem-2003	54	36	information	information	NOUN
fbem-2003	54	37	,	,	PUNCT
fbem-2003	54	38	and	and	CCONJ
fbem-2003	54	39	the	the	DET
fbem-2003	54	40	tax	tax	NOUN
fbem-2003	54	41	effect	effect	NOUN
fbem-2003	54	42	of	of	ADP
fbem-2003	54	43	tax	tax	NOUN
fbem-2003	54	44	information	information	NOUN
fbem-2003	54	45	management	management	NOUN
fbem-2003	54	46	is	be	AUX
fbem-2003	54	47	not	not	PART
fbem-2003	54	48	obvious	obvious	ADJ
fbem-2003	54	49	.	.	PUNCT
fbem-2003	55	1	3	3	X
fbem-2003	55	2	.	.	X
fbem-2003	55	3	causes	cause	NOUN
fbem-2003	55	4	of	of	ADP
fbem-2003	55	5	tax	tax	NOUN
fbem-2003	55	6	risk	risk	NOUN
fbem-2003	55	7	problems	problem	NOUN
fbem-2003	55	8	in	in	ADP
fbem-2003	55	9	china	china	PROPN
fbem-2003	55	10	under	under	ADP
fbem-2003	55	11	the	the	DET
fbem-2003	55	12	background	background	NOUN
fbem-2003	55	13	of	of	ADP
fbem-2003	55	14	big	big	ADJ
fbem-2003	55	15	data	datum	NOUN
fbem-2003	55	16	3.1	3.1	NUM
fbem-2003	55	17	.	.	PUNCT
fbem-2003	55	18	insufficient	insufficient	ADJ
fbem-2003	55	19	breadth	breadth	NOUN
fbem-2003	55	20	and	and	CCONJ
fbem-2003	55	21	depth	depth	NOUN
fbem-2003	55	22	of	of	ADP
fbem-2003	55	23	taxrelated	taxrelated	ADJ
fbem-2003	55	24	data	datum	NOUN
fbem-2003	55	25	at	at	ADP
fbem-2003	55	26	present	present	ADJ
fbem-2003	55	27	,	,	PUNCT
fbem-2003	55	28	china	china	PROPN
fbem-2003	55	29	's	's	PART
fbem-2003	55	30	tax	tax	NOUN
fbem-2003	55	31	system	system	NOUN
fbem-2003	55	32	lacks	lack	VERB
fbem-2003	55	33	the	the	DET
fbem-2003	55	34	breadth	breadth	NOUN
fbem-2003	55	35	and	and	CCONJ
fbem-2003	55	36	depth	depth	NOUN
fbem-2003	55	37	of	of	ADP
fbem-2003	55	38	collecting	collect	VERB
fbem-2003	55	39	tax	tax	NOUN
fbem-2003	55	40	-	-	PUNCT
fbem-2003	55	41	related	relate	VERB
fbem-2003	55	42	information	information	NOUN
fbem-2003	55	43	.	.	PUNCT
fbem-2003	56	1	the	the	DET
fbem-2003	56	2	tax	tax	NOUN
fbem-2003	56	3	system	system	NOUN
fbem-2003	56	4	has	have	VERB
fbem-2003	56	5	low	low	ADJ
fbem-2003	56	6	requirements	requirement	NOUN
fbem-2003	56	7	for	for	ADP
fbem-2003	56	8	taxpayers	taxpayer	NOUN
fbem-2003	56	9	'	'	PART
fbem-2003	56	10	information	information	NOUN
fbem-2003	56	11	collection	collection	NOUN
fbem-2003	56	12	and	and	CCONJ
fbem-2003	56	13	small	small	ADJ
fbem-2003	56	14	collection	collection	NOUN
fbem-2003	56	15	scope	scope	NOUN
fbem-2003	56	16	.	.	PUNCT
fbem-2003	57	1	generally	generally	ADV
fbem-2003	57	2	,	,	PUNCT
fbem-2003	57	3	taxpayers	taxpayer	NOUN
fbem-2003	57	4	are	be	AUX
fbem-2003	57	5	only	only	ADV
fbem-2003	57	6	required	require	VERB
fbem-2003	57	7	to	to	PART
fbem-2003	57	8	fill	fill	VERB
fbem-2003	57	9	in	in	ADP
fbem-2003	57	10	the	the	DET
fbem-2003	57	11	basic	basic	ADJ
fbem-2003	57	12	information	information	NOUN
fbem-2003	57	13	.	.	PUNCT
fbem-2003	58	1	taxpayers	taxpayer	NOUN
fbem-2003	58	2	only	only	ADV
fbem-2003	58	3	need	need	VERB
fbem-2003	58	4	to	to	PART
fbem-2003	58	5	fill	fill	VERB
fbem-2003	58	6	in	in	ADP
fbem-2003	58	7	a	a	DET
fbem-2003	58	8	part	part	NOUN
fbem-2003	58	9	of	of	ADP
fbem-2003	58	10	the	the	DET
fbem-2003	58	11	content	content	NOUN
fbem-2003	58	12	when	when	SCONJ
fbem-2003	58	13	filling	fill	VERB
fbem-2003	58	14	in	in	ADP
fbem-2003	58	15	the	the	DET
fbem-2003	58	16	form	form	NOUN
fbem-2003	58	17	,	,	PUNCT
fbem-2003	58	18	and	and	CCONJ
fbem-2003	58	19	a	a	DET
fbem-2003	58	20	large	large	ADJ
fbem-2003	58	21	part	part	NOUN
fbem-2003	58	22	of	of	ADP
fbem-2003	58	23	the	the	DET
fbem-2003	58	24	content	content	NOUN
fbem-2003	58	25	is	be	AUX
fbem-2003	58	26	not	not	PART
fbem-2003	58	27	required	require	VERB
fbem-2003	58	28	to	to	PART
fbem-2003	58	29	fill	fill	VERB
fbem-2003	58	30	in	in	ADP
fbem-2003	58	31	,	,	PUNCT
fbem-2003	58	32	so	so	CCONJ
fbem-2003	58	33	there	there	PRON
fbem-2003	58	34	will	will	AUX
fbem-2003	58	35	be	be	AUX
fbem-2003	58	36	a	a	DET
fbem-2003	58	37	large	large	ADJ
fbem-2003	58	38	number	number	NOUN
fbem-2003	58	39	of	of	ADP
fbem-2003	58	40	gaps	gap	NOUN
fbem-2003	58	41	in	in	ADP
fbem-2003	58	42	the	the	DET
fbem-2003	58	43	form	form	NOUN
fbem-2003	58	44	.	.	PUNCT
fbem-2003	59	1	in	in	ADP
fbem-2003	59	2	addition	addition	NOUN
fbem-2003	59	3	,	,	PUNCT
fbem-2003	59	4	for	for	ADP
fbem-2003	59	5	some	some	DET
fbem-2003	59	6	reasons	reason	NOUN
fbem-2003	59	7	,	,	PUNCT
fbem-2003	59	8	the	the	DET
fbem-2003	59	9	taxpayer	taxpayer	NOUN
fbem-2003	59	10	filled	fill	VERB
fbem-2003	59	11	in	in	ADP
fbem-2003	59	12	the	the	DET
fbem-2003	59	13	information	information	NOUN
fbem-2003	59	14	is	be	AUX
fbem-2003	59	15	not	not	PART
fbem-2003	59	16	completely	completely	ADV
fbem-2003	59	17	true	true	ADJ
fbem-2003	59	18	,	,	PUNCT
fbem-2003	59	19	there	there	PRON
fbem-2003	59	20	is	be	VERB
fbem-2003	59	21	a	a	DET
fbem-2003	59	22	filling	filling	NOUN
fbem-2003	59	23	in	in	ADP
fbem-2003	59	24	false	false	ADJ
fbem-2003	59	25	information	information	NOUN
fbem-2003	59	26	.	.	PUNCT
fbem-2003	60	1	there	there	PRON
fbem-2003	60	2	are	be	VERB
fbem-2003	60	3	also	also	ADV
fbem-2003	60	4	cases	case	NOUN
fbem-2003	60	5	where	where	SCONJ
fbem-2003	60	6	taxpayers	taxpayer	NOUN
fbem-2003	60	7	filling	fill	VERB
fbem-2003	60	8	in	in	ADP
fbem-2003	60	9	information	information	NOUN
fbem-2003	60	10	.	.	PUNCT
fbem-2003	61	1	therefore	therefore	ADV
fbem-2003	61	2	,	,	PUNCT
fbem-2003	61	3	the	the	DET
fbem-2003	61	4	tax	tax	NOUN
fbem-2003	61	5	department	department	NOUN
fbem-2003	61	6	can	can	AUX
fbem-2003	61	7	not	not	PART
fbem-2003	61	8	fully	fully	ADV
fbem-2003	61	9	grasp	grasp	VERB
fbem-2003	61	10	the	the	DET
fbem-2003	61	11	real	real	ADJ
fbem-2003	61	12	information	information	NOUN
fbem-2003	61	13	of	of	ADP
fbem-2003	61	14	taxpayers	taxpayer	NOUN
fbem-2003	61	15	.	.	PUNCT
fbem-2003	62	1	at	at	ADP
fbem-2003	62	2	present	present	ADJ
fbem-2003	62	3	,	,	PUNCT
fbem-2003	62	4	a	a	DET
fbem-2003	62	5	complete	complete	ADJ
fbem-2003	62	6	comprehensive	comprehensive	ADJ
fbem-2003	62	7	tax	tax	NOUN
fbem-2003	62	8	management	management	NOUN
fbem-2003	62	9	platform	platform	NOUN
fbem-2003	62	10	has	have	AUX
fbem-2003	62	11	not	not	PART
fbem-2003	62	12	been	be	AUX
fbem-2003	62	13	built	build	VERB
fbem-2003	62	14	,	,	PUNCT
fbem-2003	62	15	the	the	DET
fbem-2003	62	16	channels	channel	NOUN
fbem-2003	62	17	of	of	ADP
fbem-2003	62	18	data	datum	NOUN
fbem-2003	62	19	sources	source	NOUN
fbem-2003	62	20	are	be	AUX
fbem-2003	62	21	different	different	ADJ
fbem-2003	62	22	,	,	PUNCT
fbem-2003	62	23	and	and	CCONJ
fbem-2003	62	24	the	the	DET
fbem-2003	62	25	standards	standard	NOUN
fbem-2003	62	26	of	of	ADP
fbem-2003	62	27	information	information	NOUN
fbem-2003	62	28	processing	processing	NOUN
fbem-2003	62	29	are	be	AUX
fbem-2003	62	30	also	also	ADV
fbem-2003	62	31	different	different	ADJ
fbem-2003	62	32	,	,	PUNCT
fbem-2003	62	33	which	which	PRON
fbem-2003	62	34	makes	make	VERB
fbem-2003	62	35	the	the	DET
fbem-2003	62	36	information	information	NOUN
fbem-2003	62	37	data	datum	NOUN
fbem-2003	62	38	between	between	ADP
fbem-2003	62	39	departments	department	NOUN
fbem-2003	62	40	also	also	ADV
fbem-2003	62	41	quite	quite	ADV
fbem-2003	62	42	different	different	ADJ
fbem-2003	62	43	.	.	PUNCT
fbem-2003	63	1	in	in	ADP
fbem-2003	63	2	this	this	DET
fbem-2003	63	3	case	case	NOUN
fbem-2003	63	4	,	,	PUNCT
fbem-2003	63	5	even	even	ADV
fbem-2003	63	6	if	if	SCONJ
fbem-2003	63	7	within	within	ADP
fbem-2003	63	8	the	the	DET
fbem-2003	63	9	same	same	ADJ
fbem-2003	63	10	system	system	NOUN
fbem-2003	63	11	,	,	PUNCT
fbem-2003	63	12	information	information	NOUN
fbem-2003	63	13	and	and	CCONJ
fbem-2003	63	14	data	datum	NOUN
fbem-2003	63	15	can	can	AUX
fbem-2003	63	16	not	not	PART
fbem-2003	63	17	be	be	AUX
fbem-2003	63	18	shared	share	VERB
fbem-2003	63	19	.	.	PUNCT
fbem-2003	64	1	3.2	3.2	NUM
fbem-2003	64	2	.	.	PUNCT
fbem-2003	64	3	imperfect	imperfect	ADJ
fbem-2003	64	4	policies	policy	NOUN
fbem-2003	64	5	and	and	CCONJ
fbem-2003	64	6	regulations	regulation	NOUN
fbem-2003	64	7	and	and	CCONJ
fbem-2003	64	8	insufficient	insufficient	ADJ
fbem-2003	64	9	information	information	NOUN
fbem-2003	64	10	technology	technology	NOUN
fbem-2003	64	11	support	support	NOUN
fbem-2003	64	12	tax	tax	NOUN
fbem-2003	64	13	collection	collection	NOUN
fbem-2003	64	14	and	and	CCONJ
fbem-2003	64	15	administration	administration	NOUN
fbem-2003	64	16	laws	law	NOUN
fbem-2003	64	17	and	and	CCONJ
fbem-2003	64	18	regulations	regulation	NOUN
fbem-2003	64	19	are	be	AUX
fbem-2003	64	20	not	not	PART
fbem-2003	64	21	perfect	perfect	ADJ
fbem-2003	64	22	,	,	PUNCT
fbem-2003	64	23	and	and	CCONJ
fbem-2003	64	24	tax	tax	NOUN
fbem-2003	64	25	authorities	authority	NOUN
fbem-2003	64	26	do	do	AUX
fbem-2003	64	27	not	not	PART
fbem-2003	64	28	have	have	VERB
fbem-2003	64	29	enough	enough	ADJ
fbem-2003	64	30	support	support	NOUN
fbem-2003	64	31	in	in	ADP
fbem-2003	64	32	performing	perform	VERB
fbem-2003	64	33	their	their	PRON
fbem-2003	64	34	duties	duty	NOUN
fbem-2003	64	35	and	and	CCONJ
fbem-2003	64	36	obtaining	obtain	VERB
fbem-2003	64	37	third	third	ADJ
fbem-2003	64	38	-	-	PUNCT
fbem-2003	64	39	party	party	NOUN
fbem-2003	64	40	information	information	NOUN
fbem-2003	64	41	.	.	PUNCT
fbem-2003	65	1	the	the	DET
fbem-2003	65	2	tax	tax	NOUN
fbem-2003	65	3	collection	collection	NOUN
fbem-2003	65	4	and	and	CCONJ
fbem-2003	65	5	administration	administration	NOUN
fbem-2003	65	6	law	law	NOUN
fbem-2003	65	7	stipulates	stipulate	VERB
fbem-2003	65	8	that	that	SCONJ
fbem-2003	65	9	tax	tax	NOUN
fbem-2003	65	10	authorities	authority	NOUN
fbem-2003	65	11	should	should	AUX
fbem-2003	65	12	cooperate	cooperate	VERB
fbem-2003	65	13	with	with	ADP
fbem-2003	65	14	the	the	DET
fbem-2003	65	15	work	work	NOUN
fbem-2003	65	16	of	of	ADP
fbem-2003	65	17	relevant	relevant	ADJ
fbem-2003	65	18	units	unit	NOUN
fbem-2003	65	19	or	or	CCONJ
fbem-2003	65	20	individuals	individual	NOUN
fbem-2003	65	21	and	and	CCONJ
fbem-2003	65	22	provide	provide	VERB
fbem-2003	65	23	relevant	relevant	ADJ
fbem-2003	65	24	information	information	NOUN
fbem-2003	65	25	when	when	SCONJ
fbem-2003	65	26	conducting	conduct	VERB
fbem-2003	65	27	tax	tax	NOUN
fbem-2003	65	28	inspections	inspection	NOUN
fbem-2003	65	29	according	accord	VERB
fbem-2003	65	30	to	to	ADP
fbem-2003	65	31	law	law	NOUN
fbem-2003	65	32	.	.	PUNCT
fbem-2003	66	1	however	however	ADV
fbem-2003	66	2	,	,	PUNCT
fbem-2003	66	3	no	no	DET
fbem-2003	66	4	details	detail	NOUN
fbem-2003	66	5	were	be	AUX
fbem-2003	66	6	made	make	VERB
fbem-2003	66	7	about	about	ADP
fbem-2003	66	8	the	the	DET
fbem-2003	66	9	details	detail	NOUN
fbem-2003	66	10	.	.	PUNCT
fbem-2003	67	1	there	there	PRON
fbem-2003	67	2	are	be	VERB
fbem-2003	67	3	no	no	DET
fbem-2003	67	4	other	other	ADJ
fbem-2003	67	5	details	detail	NOUN
fbem-2003	67	6	on	on	ADP
fbem-2003	67	7	which	which	PRON
fbem-2003	67	8	departments	department	NOUN
fbem-2003	67	9	or	or	CCONJ
fbem-2003	67	10	individuals	individual	NOUN
fbem-2003	67	11	and	and	CCONJ
fbem-2003	67	12	what	what	DET
fbem-2003	67	13	materials	material	NOUN
fbem-2003	67	14	need	need	VERB
fbem-2003	67	15	to	to	PART
fbem-2003	67	16	be	be	AUX
fbem-2003	67	17	provided	provide	VERB
fbem-2003	67	18	.	.	PUNCT
fbem-2003	68	1	at	at	ADP
fbem-2003	68	2	the	the	DET
fbem-2003	68	3	same	same	ADJ
fbem-2003	68	4	time	time	NOUN
fbem-2003	68	5	,	,	PUNCT
fbem-2003	68	6	the	the	DET
fbem-2003	68	7	law	law	NOUN
fbem-2003	68	8	on	on	ADP
fbem-2003	68	9	tax	tax	NOUN
fbem-2003	68	10	collection	collection	NOUN
fbem-2003	68	11	and	and	CCONJ
fbem-2003	68	12	administration	administration	NOUN
fbem-2003	68	13	only	only	ADV
fbem-2003	68	14	provides	provide	VERB
fbem-2003	68	15	in	in	ADP
fbem-2003	68	16	principle	principle	NOUN
fbem-2003	68	17	for	for	SCONJ
fbem-2003	68	18	tax	tax	NOUN
fbem-2003	68	19	authorities	authority	NOUN
fbem-2003	68	20	to	to	PART
fbem-2003	68	21	obtain	obtain	VERB
fbem-2003	68	22	third	third	ADJ
fbem-2003	68	23	-	-	PUNCT
fbem-2003	68	24	party	party	NOUN
fbem-2003	68	25	information	information	NOUN
fbem-2003	68	26	,	,	PUNCT
fbem-2003	68	27	and	and	CCONJ
fbem-2003	68	28	also	also	ADV
fbem-2003	68	29	makes	make	VERB
fbem-2003	68	30	no	no	DET
fbem-2003	68	31	clear	clear	ADJ
fbem-2003	68	32	provisions	provision	NOUN
fbem-2003	68	33	on	on	ADP
fbem-2003	68	34	the	the	DET
fbem-2003	68	35	punishment	punishment	NOUN
fbem-2003	68	36	and	and	CCONJ
fbem-2003	68	37	legal	legal	ADJ
fbem-2003	68	38	liability	liability	NOUN
fbem-2003	68	39	for	for	ADP
fbem-2003	68	40	breaking	break	VERB
fbem-2003	68	41	the	the	DET
fbem-2003	68	42	law	law	NOUN
fbem-2003	68	43	.	.	PUNCT
fbem-2003	69	1	this	this	PRON
fbem-2003	69	2	leads	lead	VERB
fbem-2003	69	3	to	to	ADP
fbem-2003	69	4	the	the	DET
fbem-2003	69	5	tax	tax	NOUN
fbem-2003	69	6	policy	policy	NOUN
fbem-2003	69	7	regulations	regulation	NOUN
fbem-2003	69	8	on	on	ADP
fbem-2003	69	9	the	the	DET
fbem-2003	69	10	behavior	behavior	NOUN
fbem-2003	69	11	of	of	ADP
fbem-2003	69	12	third	third	ADJ
fbem-2003	69	13	parties	party	NOUN
fbem-2003	69	14	.	.	PUNCT
fbem-2003	70	1	in	in	ADP
fbem-2003	70	2	addition	addition	NOUN
fbem-2003	70	3	,	,	PUNCT
fbem-2003	70	4	tax	tax	NOUN
fbem-2003	70	5	authorities	authority	NOUN
fbem-2003	70	6	are	be	AUX
fbem-2003	70	7	not	not	PART
fbem-2003	70	8	strong	strong	ADJ
fbem-2003	70	9	operable	operable	ADJ
fbem-2003	70	10	in	in	ADP
fbem-2003	70	11	law	law	NOUN
fbem-2003	70	12	enforcement	enforcement	NOUN
fbem-2003	70	13	,	,	PUNCT
fbem-2003	70	14	and	and	CCONJ
fbem-2003	70	15	have	have	VERB
fbem-2003	70	16	great	great	ADJ
fbem-2003	70	17	initiative	initiative	NOUN
fbem-2003	70	18	in	in	ADP
fbem-2003	70	19	the	the	DET
fbem-2003	70	20	process	process	NOUN
fbem-2003	70	21	of	of	ADP
fbem-2003	70	22	law	law	NOUN
fbem-2003	70	23	enforcement	enforcement	NOUN
fbem-2003	70	24	,	,	PUNCT
fbem-2003	70	25	which	which	PRON
fbem-2003	70	26	is	be	AUX
fbem-2003	70	27	difficult	difficult	ADJ
fbem-2003	70	28	to	to	PART
fbem-2003	70	29	achieve	achieve	VERB
fbem-2003	70	30	the	the	DET
fbem-2003	70	31	ideal	ideal	ADJ
fbem-2003	70	32	effect	effect	NOUN
fbem-2003	70	33	in	in	ADP
fbem-2003	70	34	law	law	NOUN
fbem-2003	70	35	enforcement	enforcement	NOUN
fbem-2003	70	36	.	.	PUNCT
fbem-2003	71	1	insufficient	insufficient	ADJ
fbem-2003	71	2	information	information	NOUN
fbem-2003	71	3	technology	technology	NOUN
fbem-2003	71	4	support	support	NOUN
fbem-2003	71	5	leads	lead	VERB
fbem-2003	71	6	to	to	ADP
fbem-2003	71	7	insufficient	insufficient	ADJ
fbem-2003	71	8	guarantee	guarantee	NOUN
fbem-2003	71	9	for	for	ADP
fbem-2003	71	10	tax	tax	NOUN
fbem-2003	71	11	authorities	authority	NOUN
fbem-2003	71	12	to	to	PART
fbem-2003	71	13	obtain	obtain	VERB
fbem-2003	71	14	third	third	ADJ
fbem-2003	71	15	-	-	PUNCT
fbem-2003	71	16	party	party	NOUN
fbem-2003	71	17	data	datum	NOUN
fbem-2003	71	18	.	.	PUNCT
fbem-2003	72	1	the	the	DET
fbem-2003	72	2	formats	format	NOUN
fbem-2003	72	3	and	and	CCONJ
fbem-2003	72	4	caliber	caliber	NOUN
fbem-2003	72	5	of	of	ADP
fbem-2003	72	6	different	different	ADJ
fbem-2003	72	7	departments	department	NOUN
fbem-2003	72	8	are	be	AUX
fbem-2003	72	9	different	different	ADJ
fbem-2003	72	10	,	,	PUNCT
fbem-2003	72	11	leading	lead	VERB
fbem-2003	72	12	to	to	ADP
fbem-2003	72	13	the	the	DET
fbem-2003	72	14	independent	independent	ADJ
fbem-2003	72	15	existence	existence	NOUN
fbem-2003	72	16	of	of	ADP
fbem-2003	72	17	tax	tax	NOUN
fbem-2003	72	18	-	-	PUNCT
fbem-2003	72	19	related	relate	VERB
fbem-2003	72	20	information	information	NOUN
fbem-2003	72	21	within	within	ADP
fbem-2003	72	22	the	the	DET
fbem-2003	72	23	tax	tax	NOUN
fbem-2003	72	24	system	system	NOUN
fbem-2003	72	25	,	,	PUNCT
fbem-2003	72	26	which	which	PRON
fbem-2003	72	27	can	can	AUX
fbem-2003	72	28	not	not	PART
fbem-2003	72	29	be	be	AUX
fbem-2003	72	30	shared	share	VERB
fbem-2003	72	31	together	together	ADV
fbem-2003	72	32	.	.	PUNCT
fbem-2003	73	1	this	this	PRON
fbem-2003	73	2	allows	allow	VERB
fbem-2003	73	3	for	for	ADP
fbem-2003	73	4	information	information	NOUN
fbem-2003	73	5	asymmetry	asymmetry	NOUN
fbem-2003	73	6	even	even	ADV
fbem-2003	73	7	in	in	ADP
fbem-2003	73	8	the	the	DET
fbem-2003	73	9	tax	tax	NOUN
fbem-2003	73	10	system	system	NOUN
fbem-2003	73	11	.	.	PUNCT
fbem-2003	74	1	the	the	DET
fbem-2003	74	2	consequence	consequence	NOUN
fbem-2003	74	3	is	be	AUX
fbem-2003	74	4	that	that	SCONJ
fbem-2003	74	5	it	it	PRON
fbem-2003	74	6	is	be	AUX
fbem-2003	74	7	not	not	PART
fbem-2003	74	8	good	good	ADJ
fbem-2003	74	9	to	to	PART
fbem-2003	74	10	manage	manage	VERB
fbem-2003	74	11	the	the	DET
fbem-2003	74	12	information	information	NOUN
fbem-2003	74	13	of	of	ADP
fbem-2003	74	14	the	the	DET
fbem-2003	74	15	tax	tax	NOUN
fbem-2003	74	16	system	system	NOUN
fbem-2003	74	17	collectively	collectively	ADV
fbem-2003	74	18	,	,	PUNCT
fbem-2003	74	19	and	and	CCONJ
fbem-2003	74	20	it	it	PRON
fbem-2003	74	21	is	be	AUX
fbem-2003	74	22	not	not	PART
fbem-2003	74	23	possible	possible	ADJ
fbem-2003	74	24	to	to	PART
fbem-2003	74	25	analyze	analyze	VERB
fbem-2003	74	26	the	the	DET
fbem-2003	74	27	information	information	NOUN
fbem-2003	74	28	in	in	ADP
fbem-2003	74	29	more	more	ADJ
fbem-2003	74	30	detail	detail	NOUN
fbem-2003	74	31	.	.	PUNCT
fbem-2003	75	1	therefore	therefore	ADV
fbem-2003	75	2	,	,	PUNCT
fbem-2003	75	3	it	it	PRON
fbem-2003	75	4	is	be	AUX
fbem-2003	75	5	difficult	difficult	ADJ
fbem-2003	75	6	for	for	SCONJ
fbem-2003	75	7	the	the	DET
fbem-2003	75	8	tax	tax	NOUN
fbem-2003	75	9	authorities	authority	NOUN
fbem-2003	75	10	to	to	PART
fbem-2003	75	11	obtain	obtain	VERB
fbem-2003	75	12	and	and	CCONJ
fbem-2003	75	13	analyze	analyze	VERB
fbem-2003	75	14	the	the	DET
fbem-2003	75	15	information	information	NOUN
fbem-2003	75	16	.	.	PUNCT
fbem-2003	76	1	at	at	ADP
fbem-2003	76	2	the	the	DET
fbem-2003	76	3	same	same	ADJ
fbem-2003	76	4	time	time	NOUN
fbem-2003	76	5	,	,	PUNCT
fbem-2003	76	6	it	it	PRON
fbem-2003	76	7	also	also	ADV
fbem-2003	76	8	greatly	greatly	ADV
fbem-2003	76	9	reduces	reduce	VERB
fbem-2003	76	10	their	their	PRON
fbem-2003	76	11	work	work	NOUN
fbem-2003	76	12	efficiency	efficiency	NOUN
fbem-2003	76	13	.	.	PUNCT
fbem-2003	77	1	3.3	3.3	NUM
fbem-2003	77	2	.	.	PUNCT
fbem-2003	78	1	lack	lack	NOUN
fbem-2003	78	2	of	of	ADP
fbem-2003	78	3	"	"	PUNCT
fbem-2003	78	4	big	big	ADJ
fbem-2003	78	5	data	datum	NOUN
fbem-2003	78	6	+	+	CCONJ
fbem-2003	78	7	tax	tax	NOUN
fbem-2003	78	8	"	"	PUNCT
fbem-2003	78	9	compound	compound	NOUN
fbem-2003	78	10	talents	talent	NOUN
fbem-2003	78	11	the	the	DET
fbem-2003	78	12	era	era	NOUN
fbem-2003	78	13	of	of	ADP
fbem-2003	78	14	big	big	ADJ
fbem-2003	78	15	data	datum	NOUN
fbem-2003	78	16	requires	require	VERB
fbem-2003	78	17	tax	tax	NOUN
fbem-2003	78	18	staff	staff	NOUN
fbem-2003	78	19	to	to	PART
fbem-2003	78	20	have	have	VERB
fbem-2003	78	21	stronger	strong	ADJ
fbem-2003	78	22	ability	ability	NOUN
fbem-2003	78	23	and	and	CCONJ
fbem-2003	78	24	higher	high	ADJ
fbem-2003	78	25	literacy	literacy	NOUN
fbem-2003	78	26	.	.	PUNCT
fbem-2003	79	1	however	however	ADV
fbem-2003	79	2	,	,	PUNCT
fbem-2003	79	3	in	in	ADP
fbem-2003	79	4	the	the	DET
fbem-2003	79	5	current	current	ADJ
fbem-2003	79	6	tax	tax	NOUN
fbem-2003	79	7	system	system	NOUN
fbem-2003	79	8	staff	staff	NOUN
fbem-2003	79	9	team	team	NOUN
fbem-2003	79	10	,	,	PUNCT
fbem-2003	79	11	the	the	DET
fbem-2003	79	12	comprehensive	comprehensive	ADJ
fbem-2003	79	13	quality	quality	NOUN
fbem-2003	79	14	and	and	CCONJ
fbem-2003	79	15	professional	professional	ADJ
fbem-2003	79	16	ability	ability	NOUN
fbem-2003	79	17	of	of	ADP
fbem-2003	79	18	the	the	DET
fbem-2003	79	19	tax	tax	NOUN
fbem-2003	79	20	staff	staff	NOUN
fbem-2003	79	21	are	be	AUX
fbem-2003	79	22	relatively	relatively	ADV
fbem-2003	79	23	low	low	ADJ
fbem-2003	79	24	,	,	PUNCT
fbem-2003	79	25	and	and	CCONJ
fbem-2003	79	26	there	there	PRON
fbem-2003	79	27	is	be	VERB
fbem-2003	79	28	a	a	DET
fbem-2003	79	29	lack	lack	NOUN
fbem-2003	79	30	of	of	ADP
fbem-2003	79	31	talents	talent	NOUN
fbem-2003	79	32	who	who	PRON
fbem-2003	79	33	are	be	AUX
fbem-2003	79	34	both	both	PRON
fbem-2003	79	35	proficient	proficient	ADJ
fbem-2003	79	36	in	in	ADP
fbem-2003	79	37	tax	tax	NOUN
fbem-2003	79	38	business	business	NOUN
fbem-2003	79	39	and	and	CCONJ
fbem-2003	79	40	know	know	VERB
fbem-2003	79	41	how	how	SCONJ
fbem-2003	79	42	to	to	PART
fbem-2003	79	43	deal	deal	VERB
fbem-2003	79	44	with	with	ADP
fbem-2003	79	45	big	big	ADJ
fbem-2003	79	46	data	datum	NOUN
fbem-2003	79	47	.	.	PUNCT
fbem-2003	80	1	this	this	PRON
fbem-2003	80	2	makes	make	VERB
fbem-2003	80	3	it	it	PRON
fbem-2003	80	4	difficult	difficult	ADJ
fbem-2003	80	5	for	for	SCONJ
fbem-2003	80	6	the	the	DET
fbem-2003	80	7	tax	tax	NOUN
fbem-2003	80	8	system	system	NOUN
fbem-2003	80	9	to	to	PART
fbem-2003	80	10	quickly	quickly	ADV
fbem-2003	80	11	realize	realize	VERB
fbem-2003	80	12	the	the	DET
fbem-2003	80	13	combination	combination	NOUN
fbem-2003	80	14	of	of	ADP
fbem-2003	80	15	big	big	ADJ
fbem-2003	80	16	data	datum	NOUN
fbem-2003	80	17	and	and	CCONJ
fbem-2003	80	18	tax	tax	NOUN
fbem-2003	80	19	management	management	NOUN
fbem-2003	80	20	,	,	PUNCT
fbem-2003	80	21	and	and	CCONJ
fbem-2003	80	22	it	it	PRON
fbem-2003	80	23	is	be	AUX
fbem-2003	80	24	difficult	difficult	ADJ
fbem-2003	80	25	to	to	PART
fbem-2003	80	26	improve	improve	VERB
fbem-2003	80	27	the	the	DET
fbem-2003	80	28	level	level	NOUN
fbem-2003	80	29	of	of	ADP
fbem-2003	80	30	tax	tax	NOUN
fbem-2003	80	31	management	management	NOUN
fbem-2003	80	32	in	in	ADP
fbem-2003	80	33	a	a	DET
fbem-2003	80	34	short	short	ADJ
fbem-2003	80	35	time	time	NOUN
fbem-2003	80	36	,	,	PUNCT
fbem-2003	80	37	improve	improve	VERB
fbem-2003	80	38	the	the	DET
fbem-2003	80	39	tax	tax	NOUN
fbem-2003	80	40	risk	risk	NOUN
fbem-2003	80	41	management	management	NOUN
fbem-2003	80	42	ability	ability	NOUN
fbem-2003	80	43	,	,	PUNCT
fbem-2003	80	44	and	and	CCONJ
fbem-2003	80	45	improve	improve	VERB
fbem-2003	80	46	the	the	DET
fbem-2003	80	47	efficiency	efficiency	NOUN
fbem-2003	80	48	of	of	ADP
fbem-2003	80	49	tax	tax	NOUN
fbem-2003	80	50	collection	collection	NOUN
fbem-2003	80	51	and	and	CCONJ
fbem-2003	80	52	management	management	NOUN
fbem-2003	80	53	.	.	PUNCT
fbem-2003	81	1	4	4	X
fbem-2003	81	2	.	.	X
fbem-2003	81	3	suggestions	suggestion	NOUN
fbem-2003	81	4	on	on	ADP
fbem-2003	81	5	strengthening	strengthen	VERB
fbem-2003	81	6	tax	tax	NOUN
fbem-2003	81	7	risk	risk	NOUN
fbem-2003	81	8	management	management	NOUN
fbem-2003	81	9	under	under	ADP
fbem-2003	81	10	the	the	DET
fbem-2003	81	11	background	background	NOUN
fbem-2003	81	12	of	of	ADP
fbem-2003	81	13	big	big	ADJ
fbem-2003	81	14	data	datum	NOUN
fbem-2003	81	15	4.1	4.1	NUM
fbem-2003	81	16	.	.	PUNCT
fbem-2003	82	1	expand	expand	VERB
fbem-2003	82	2	the	the	DET
fbem-2003	82	3	scope	scope	NOUN
fbem-2003	82	4	of	of	ADP
fbem-2003	82	5	tax	tax	NOUN
fbem-2003	82	6	data	datum	NOUN
fbem-2003	82	7	collection	collection	NOUN
fbem-2003	82	8	entering	enter	VERB
fbem-2003	82	9	the	the	DET
fbem-2003	82	10	era	era	NOUN
fbem-2003	82	11	of	of	ADP
fbem-2003	82	12	big	big	ADJ
fbem-2003	82	13	data	datum	NOUN
fbem-2003	82	14	,	,	PUNCT
fbem-2003	82	15	the	the	DET
fbem-2003	82	16	tax	tax	NOUN
fbem-2003	82	17	authorities	authority	NOUN
fbem-2003	82	18	should	should	AUX
fbem-2003	82	19	also	also	ADV
fbem-2003	82	20	improve	improve	VERB
fbem-2003	82	21	and	and	CCONJ
fbem-2003	82	22	upgrade	upgrade	VERB
fbem-2003	82	23	the	the	DET
fbem-2003	82	24	tax	tax	NOUN
fbem-2003	82	25	risk	risk	NOUN
fbem-2003	82	26	management	management	NOUN
fbem-2003	82	27	,	,	PUNCT
fbem-2003	82	28	and	and	CCONJ
fbem-2003	82	29	strive	strive	VERB
fbem-2003	82	30	to	to	PART
fbem-2003	82	31	realize	realize	VERB
fbem-2003	82	32	the	the	DET
fbem-2003	82	33	innovation	innovation	NOUN
fbem-2003	82	34	in	in	ADP
fbem-2003	82	35	the	the	DET
fbem-2003	82	36	tax	tax	NOUN
fbem-2003	82	37	risk	risk	NOUN
fbem-2003	82	38	management	management	NOUN
fbem-2003	82	39	,	,	PUNCT
fbem-2003	82	40	so	so	SCONJ
fbem-2003	82	41	that	that	SCONJ
fbem-2003	82	42	they	they	PRON
fbem-2003	82	43	can	can	AUX
fbem-2003	82	44	keep	keep	VERB
fbem-2003	82	45	up	up	ADP
fbem-2003	82	46	with	with	ADP
fbem-2003	82	47	the	the	DET
fbem-2003	82	48	changes	change	NOUN
fbem-2003	82	49	of	of	ADP
fbem-2003	82	50	the	the	DET
fbem-2003	82	51	times	time	NOUN
fbem-2003	82	52	.	.	PUNCT
fbem-2003	83	1	in	in	ADP
fbem-2003	83	2	order	order	NOUN
fbem-2003	83	3	to	to	PART
fbem-2003	83	4	achieve	achieve	VERB
fbem-2003	83	5	the	the	DET
fbem-2003	83	6	goal	goal	NOUN
fbem-2003	83	7	of	of	ADP
fbem-2003	83	8	strengthening	strengthen	VERB
fbem-2003	83	9	tax	tax	NOUN
fbem-2003	83	10	risk	risk	NOUN
fbem-2003	83	11	management	management	NOUN
fbem-2003	83	12	in	in	ADP
fbem-2003	83	13	the	the	DET
fbem-2003	83	14	182	182	NUM
fbem-2003	83	15	environment	environment	NOUN
fbem-2003	83	16	of	of	ADP
fbem-2003	83	17	big	big	ADJ
fbem-2003	83	18	data	datum	NOUN
fbem-2003	83	19	,	,	PUNCT
fbem-2003	83	20	tax	tax	NOUN
fbem-2003	83	21	authorities	authority	NOUN
fbem-2003	83	22	should	should	AUX
fbem-2003	83	23	first	first	ADV
fbem-2003	83	24	expand	expand	VERB
fbem-2003	83	25	the	the	DET
fbem-2003	83	26	scope	scope	NOUN
fbem-2003	83	27	of	of	ADP
fbem-2003	83	28	collecting	collect	VERB
fbem-2003	83	29	tax	tax	NOUN
fbem-2003	83	30	-	-	PUNCT
fbem-2003	83	31	related	relate	VERB
fbem-2003	83	32	information	information	NOUN
fbem-2003	83	33	and	and	CCONJ
fbem-2003	83	34	data	datum	NOUN
fbem-2003	83	35	collected	collect	VERB
fbem-2003	83	36	by	by	ADP
fbem-2003	83	37	tax	tax	NOUN
fbem-2003	83	38	authorities	authority	NOUN
fbem-2003	83	39	,	,	PUNCT
fbem-2003	83	40	and	and	CCONJ
fbem-2003	83	41	improve	improve	VERB
fbem-2003	83	42	the	the	DET
fbem-2003	83	43	breadth	breadth	NOUN
fbem-2003	83	44	of	of	ADP
fbem-2003	83	45	collecting	collect	VERB
fbem-2003	83	46	tax	tax	NOUN
fbem-2003	83	47	-	-	PUNCT
fbem-2003	83	48	related	relate	VERB
fbem-2003	83	49	information	information	NOUN
fbem-2003	83	50	and	and	CCONJ
fbem-2003	83	51	data	datum	NOUN
fbem-2003	83	52	.	.	PUNCT
fbem-2003	84	1	tax	tax	NOUN
fbem-2003	84	2	authorities	authority	NOUN
fbem-2003	84	3	shall	shall	AUX
fbem-2003	84	4	expand	expand	VERB
fbem-2003	84	5	the	the	DET
fbem-2003	84	6	scope	scope	NOUN
fbem-2003	84	7	of	of	ADP
fbem-2003	84	8	tax	tax	NOUN
fbem-2003	84	9	data	datum	NOUN
fbem-2003	84	10	collection	collection	NOUN
fbem-2003	84	11	from	from	ADP
fbem-2003	84	12	various	various	ADJ
fbem-2003	84	13	fields	field	NOUN
fbem-2003	84	14	,	,	PUNCT
fbem-2003	84	15	industries	industry	NOUN
fbem-2003	84	16	and	and	CCONJ
fbem-2003	84	17	regions	region	NOUN
fbem-2003	84	18	.	.	PUNCT
fbem-2003	85	1	therefore	therefore	ADV
fbem-2003	85	2	,	,	PUNCT
fbem-2003	85	3	the	the	DET
fbem-2003	85	4	tax	tax	NOUN
fbem-2003	85	5	authorities	authority	NOUN
fbem-2003	85	6	can	can	AUX
fbem-2003	85	7	have	have	VERB
fbem-2003	85	8	more	more	ADV
fbem-2003	85	9	perfect	perfect	ADJ
fbem-2003	85	10	tax	tax	NOUN
fbem-2003	85	11	data	datum	NOUN
fbem-2003	85	12	,	,	PUNCT
fbem-2003	85	13	which	which	PRON
fbem-2003	85	14	can	can	AUX
fbem-2003	85	15	better	well	ADV
fbem-2003	85	16	control	control	VERB
fbem-2003	85	17	the	the	DET
fbem-2003	85	18	tax	tax	NOUN
fbem-2003	85	19	risks	risk	NOUN
fbem-2003	85	20	and	and	CCONJ
fbem-2003	85	21	improve	improve	VERB
fbem-2003	85	22	the	the	DET
fbem-2003	85	23	level	level	NOUN
fbem-2003	85	24	of	of	ADP
fbem-2003	85	25	tax	tax	NOUN
fbem-2003	85	26	risk	risk	NOUN
fbem-2003	85	27	management	management	NOUN
fbem-2003	85	28	.	.	PUNCT
fbem-2003	86	1	4.2	4.2	NUM
fbem-2003	86	2	.	.	PUNCT
fbem-2003	86	3	improve	improve	VERB
fbem-2003	86	4	the	the	DET
fbem-2003	86	5	accuracy	accuracy	NOUN
fbem-2003	86	6	of	of	ADP
fbem-2003	86	7	tax	tax	NOUN
fbem-2003	86	8	data	datum	NOUN
fbem-2003	86	9	now	now	ADV
fbem-2003	86	10	we	we	PRON
fbem-2003	86	11	have	have	AUX
fbem-2003	86	12	entered	enter	VERB
fbem-2003	86	13	a	a	DET
fbem-2003	86	14	new	new	ADJ
fbem-2003	86	15	era	era	NOUN
fbem-2003	86	16	,	,	PUNCT
fbem-2003	86	17	and	and	CCONJ
fbem-2003	86	18	tax	tax	NOUN
fbem-2003	86	19	risk	risk	NOUN
fbem-2003	86	20	management	management	NOUN
fbem-2003	86	21	also	also	ADV
fbem-2003	86	22	needs	need	VERB
fbem-2003	86	23	to	to	PART
fbem-2003	86	24	adapt	adapt	VERB
fbem-2003	86	25	to	to	ADP
fbem-2003	86	26	the	the	DET
fbem-2003	86	27	development	development	NOUN
fbem-2003	86	28	of	of	ADP
fbem-2003	86	29	the	the	DET
fbem-2003	86	30	new	new	ADJ
fbem-2003	86	31	era	era	NOUN
fbem-2003	86	32	.	.	PUNCT
fbem-2003	87	1	the	the	DET
fbem-2003	87	2	tax	tax	NOUN
fbem-2003	87	3	system	system	NOUN
fbem-2003	87	4	should	should	AUX
fbem-2003	87	5	collect	collect	VERB
fbem-2003	87	6	tax	tax	NOUN
fbem-2003	87	7	-	-	PUNCT
fbem-2003	87	8	related	relate	VERB
fbem-2003	87	9	data	datum	NOUN
fbem-2003	87	10	in	in	ADP
fbem-2003	87	11	accordance	accordance	NOUN
fbem-2003	87	12	with	with	ADP
fbem-2003	87	13	high	high	ADJ
fbem-2003	87	14	standards	standard	NOUN
fbem-2003	87	15	and	and	CCONJ
fbem-2003	87	16	strict	strict	ADJ
fbem-2003	87	17	requirements	requirement	NOUN
fbem-2003	87	18	to	to	PART
fbem-2003	87	19	improve	improve	VERB
fbem-2003	87	20	the	the	DET
fbem-2003	87	21	accuracy	accuracy	NOUN
fbem-2003	87	22	of	of	ADP
fbem-2003	87	23	tax	tax	NOUN
fbem-2003	87	24	data	datum	NOUN
fbem-2003	87	25	collection	collection	NOUN
fbem-2003	87	26	.	.	PUNCT
fbem-2003	88	1	tax	tax	NOUN
fbem-2003	88	2	authorities	authority	NOUN
fbem-2003	88	3	should	should	AUX
fbem-2003	88	4	strictly	strictly	ADV
fbem-2003	88	5	control	control	VERB
fbem-2003	88	6	the	the	DET
fbem-2003	88	7	correctness	correctness	NOUN
fbem-2003	88	8	of	of	ADP
fbem-2003	88	9	taxpayers	taxpayer	NOUN
fbem-2003	88	10	'	'	PART
fbem-2003	88	11	basic	basic	ADJ
fbem-2003	88	12	information	information	NOUN
fbem-2003	88	13	and	and	CCONJ
fbem-2003	88	14	financial	financial	ADJ
fbem-2003	88	15	statements	statement	NOUN
fbem-2003	88	16	and	and	CCONJ
fbem-2003	88	17	other	other	ADJ
fbem-2003	88	18	information	information	NOUN
fbem-2003	88	19	submitted	submit	VERB
fbem-2003	88	20	when	when	SCONJ
fbem-2003	88	21	reporting	report	VERB
fbem-2003	88	22	tax	tax	NOUN
fbem-2003	88	23	,	,	PUNCT
fbem-2003	88	24	so	so	SCONJ
fbem-2003	88	25	as	as	SCONJ
fbem-2003	88	26	to	to	PART
fbem-2003	88	27	reduce	reduce	VERB
fbem-2003	88	28	the	the	DET
fbem-2003	88	29	situation	situation	NOUN
fbem-2003	88	30	of	of	ADP
fbem-2003	88	31	taxpayers	taxpayer	NOUN
fbem-2003	88	32	'	'	PART
fbem-2003	88	33	misreporting	misreporting	NOUN
fbem-2003	88	34	,	,	PUNCT
fbem-2003	88	35	misreporting	misreporte	VERB
fbem-2003	88	36	and	and	CCONJ
fbem-2003	88	37	false	false	ADJ
fbem-2003	88	38	reporting	reporting	NOUN
fbem-2003	88	39	information	information	NOUN
fbem-2003	88	40	,	,	PUNCT
fbem-2003	88	41	and	and	CCONJ
fbem-2003	88	42	make	make	VERB
fbem-2003	88	43	the	the	DET
fbem-2003	88	44	information	information	NOUN
fbem-2003	88	45	input	input	NOUN
fbem-2003	88	46	into	into	ADP
fbem-2003	88	47	the	the	DET
fbem-2003	88	48	tax	tax	NOUN
fbem-2003	88	49	system	system	NOUN
fbem-2003	88	50	more	more	ADV
fbem-2003	88	51	accurate	accurate	ADJ
fbem-2003	88	52	.	.	PUNCT
fbem-2003	89	1	at	at	ADP
fbem-2003	89	2	the	the	DET
fbem-2003	89	3	same	same	ADJ
fbem-2003	89	4	time	time	NOUN
fbem-2003	89	5	,	,	PUNCT
fbem-2003	89	6	when	when	SCONJ
fbem-2003	89	7	the	the	DET
fbem-2003	89	8	tax	tax	NOUN
fbem-2003	89	9	-	-	PUNCT
fbem-2003	89	10	related	relate	VERB
fbem-2003	89	11	data	datum	NOUN
fbem-2003	89	12	in	in	ADP
fbem-2003	89	13	the	the	DET
fbem-2003	89	14	tax	tax	NOUN
fbem-2003	89	15	system	system	NOUN
fbem-2003	89	16	is	be	AUX
fbem-2003	89	17	abnormal	abnormal	ADJ
fbem-2003	89	18	,	,	PUNCT
fbem-2003	89	19	the	the	DET
fbem-2003	89	20	abnormal	abnormal	ADJ
fbem-2003	89	21	tax	tax	NOUN
fbem-2003	89	22	-	-	PUNCT
fbem-2003	89	23	related	relate	VERB
fbem-2003	89	24	data	datum	NOUN
fbem-2003	89	25	should	should	AUX
fbem-2003	89	26	be	be	AUX
fbem-2003	89	27	timely	timely	ADV
fbem-2003	89	28	tracked	track	VERB
fbem-2003	89	29	,	,	PUNCT
fbem-2003	89	30	dealt	deal	VERB
fbem-2003	89	31	with	with	ADP
fbem-2003	89	32	quickly	quickly	ADV
fbem-2003	89	33	,	,	PUNCT
fbem-2003	89	34	and	and	CCONJ
fbem-2003	89	35	strive	strive	VERB
fbem-2003	89	36	to	to	PART
fbem-2003	89	37	do	do	VERB
fbem-2003	89	38	a	a	DET
fbem-2003	89	39	good	good	ADJ
fbem-2003	89	40	job	job	NOUN
fbem-2003	89	41	in	in	ADP
fbem-2003	89	42	tax	tax	NOUN
fbem-2003	89	43	risk	risk	NOUN
fbem-2003	89	44	management	management	NOUN
fbem-2003	89	45	.	.	PUNCT
fbem-2003	90	1	in	in	ADP
fbem-2003	90	2	addition	addition	NOUN
fbem-2003	90	3	,	,	PUNCT
fbem-2003	90	4	the	the	DET
fbem-2003	90	5	tax	tax	NOUN
fbem-2003	90	6	authorities	authority	NOUN
fbem-2003	90	7	should	should	AUX
fbem-2003	90	8	provide	provide	VERB
fbem-2003	90	9	consulting	consulting	NOUN
fbem-2003	90	10	services	service	NOUN
fbem-2003	90	11	for	for	SCONJ
fbem-2003	90	12	taxpayers	taxpayer	NOUN
fbem-2003	90	13	to	to	PART
fbem-2003	90	14	remind	remind	VERB
fbem-2003	90	15	taxpayers	taxpayer	NOUN
fbem-2003	90	16	to	to	PART
fbem-2003	90	17	be	be	AUX
fbem-2003	90	18	correct	correct	ADJ
fbem-2003	90	19	and	and	CCONJ
fbem-2003	90	20	accurate	accurate	ADJ
fbem-2003	90	21	when	when	SCONJ
fbem-2003	90	22	filling	fill	VERB
fbem-2003	90	23	in	in	ADP
fbem-2003	90	24	the	the	DET
fbem-2003	90	25	information	information	NOUN
fbem-2003	90	26	and	and	CCONJ
fbem-2003	90	27	improve	improve	VERB
fbem-2003	90	28	the	the	DET
fbem-2003	90	29	accuracy	accuracy	NOUN
fbem-2003	90	30	of	of	ADP
fbem-2003	90	31	tax	tax	NOUN
fbem-2003	90	32	data	datum	NOUN
fbem-2003	90	33	.	.	PUNCT
fbem-2003	91	1	4.3	4.3	NUM
fbem-2003	91	2	.	.	PUNCT
fbem-2003	91	3	improve	improve	VERB
fbem-2003	91	4	the	the	DET
fbem-2003	91	5	intelligent	intelligent	ADJ
fbem-2003	91	6	risk	risk	NOUN
fbem-2003	91	7	identification	identification	NOUN
fbem-2003	91	8	system	system	NOUN
fbem-2003	91	9	tax	tax	NOUN
fbem-2003	91	10	authorities	authority	NOUN
fbem-2003	91	11	organize	organize	VERB
fbem-2003	91	12	elite	elite	ADJ
fbem-2003	91	13	teams	team	NOUN
fbem-2003	91	14	of	of	ADP
fbem-2003	91	15	experts	expert	NOUN
fbem-2003	91	16	to	to	PART
fbem-2003	91	17	study	study	VERB
fbem-2003	91	18	more	more	ADV
fbem-2003	91	19	scientific	scientific	ADJ
fbem-2003	91	20	and	and	CCONJ
fbem-2003	91	21	reasonable	reasonable	ADJ
fbem-2003	91	22	models	model	NOUN
fbem-2003	91	23	,	,	PUNCT
fbem-2003	91	24	so	so	SCONJ
fbem-2003	91	25	that	that	SCONJ
fbem-2003	91	26	they	they	PRON
fbem-2003	91	27	can	can	AUX
fbem-2003	91	28	cover	cover	VERB
fbem-2003	91	29	more	more	ADJ
fbem-2003	91	30	details	detail	NOUN
fbem-2003	91	31	,	,	PUNCT
fbem-2003	91	32	adapt	adapt	VERB
fbem-2003	91	33	to	to	ADP
fbem-2003	91	34	more	more	ADJ
fbem-2003	91	35	scenarios	scenario	NOUN
fbem-2003	91	36	,	,	PUNCT
fbem-2003	91	37	and	and	CCONJ
fbem-2003	91	38	break	break	VERB
fbem-2003	91	39	the	the	DET
fbem-2003	91	40	situation	situation	NOUN
fbem-2003	91	41	that	that	SCONJ
fbem-2003	91	42	the	the	DET
fbem-2003	91	43	tax	tax	NOUN
fbem-2003	91	44	model	model	NOUN
fbem-2003	91	45	is	be	AUX
fbem-2003	91	46	not	not	PART
fbem-2003	91	47	intelligent	intelligent	ADJ
fbem-2003	91	48	enough	enough	ADV
fbem-2003	91	49	.	.	PUNCT
fbem-2003	92	1	through	through	ADP
fbem-2003	92	2	scientific	scientific	ADJ
fbem-2003	92	3	and	and	CCONJ
fbem-2003	92	4	technological	technological	ADJ
fbem-2003	92	5	means	mean	NOUN
fbem-2003	92	6	,	,	PUNCT
fbem-2003	92	7	constantly	constantly	ADV
fbem-2003	92	8	improve	improve	VERB
fbem-2003	92	9	the	the	DET
fbem-2003	92	10	intelligent	intelligent	ADJ
fbem-2003	92	11	risk	risk	NOUN
fbem-2003	92	12	identification	identification	NOUN
fbem-2003	92	13	system	system	NOUN
fbem-2003	92	14	,	,	PUNCT
fbem-2003	92	15	so	so	SCONJ
fbem-2003	92	16	that	that	SCONJ
fbem-2003	92	17	it	it	PRON
fbem-2003	92	18	can	can	AUX
fbem-2003	92	19	flexibly	flexibly	ADV
fbem-2003	92	20	adapt	adapt	VERB
fbem-2003	92	21	to	to	ADP
fbem-2003	92	22	different	different	ADJ
fbem-2003	92	23	regions	region	NOUN
fbem-2003	92	24	and	and	CCONJ
fbem-2003	92	25	different	different	ADJ
fbem-2003	92	26	industries	industry	NOUN
fbem-2003	92	27	.	.	PUNCT
fbem-2003	93	1	this	this	PRON
fbem-2003	93	2	will	will	AUX
fbem-2003	93	3	improve	improve	VERB
fbem-2003	93	4	efficiency	efficiency	NOUN
fbem-2003	93	5	and	and	CCONJ
fbem-2003	93	6	reduce	reduce	VERB
fbem-2003	93	7	tax	tax	NOUN
fbem-2003	93	8	risk	risk	NOUN
fbem-2003	93	9	.	.	PUNCT
fbem-2003	94	1	4.4	4.4	NUM
fbem-2003	94	2	.	.	PUNCT
fbem-2003	95	1	increase	increase	VERB
fbem-2003	95	2	the	the	DET
fbem-2003	95	3	training	training	NOUN
fbem-2003	95	4	of	of	ADP
fbem-2003	95	5	compound	compound	ADJ
fbem-2003	95	6	tax	tax	NOUN
fbem-2003	95	7	talents	talent	NOUN
fbem-2003	95	8	now	now	ADV
fbem-2003	95	9	we	we	PRON
fbem-2003	95	10	have	have	AUX
fbem-2003	95	11	entered	enter	VERB
fbem-2003	95	12	the	the	DET
fbem-2003	95	13	era	era	NOUN
fbem-2003	95	14	of	of	ADP
fbem-2003	95	15	big	big	ADJ
fbem-2003	95	16	data	datum	NOUN
fbem-2003	95	17	,	,	PUNCT
fbem-2003	95	18	and	and	CCONJ
fbem-2003	95	19	the	the	DET
fbem-2003	95	20	application	application	NOUN
fbem-2003	95	21	of	of	ADP
fbem-2003	95	22	intelligent	intelligent	ADJ
fbem-2003	95	23	technology	technology	NOUN
fbem-2003	95	24	has	have	AUX
fbem-2003	95	25	been	be	AUX
fbem-2003	95	26	very	very	ADV
fbem-2003	95	27	common	common	ADJ
fbem-2003	95	28	in	in	ADP
fbem-2003	95	29	many	many	ADJ
fbem-2003	95	30	fields	field	NOUN
fbem-2003	95	31	.	.	PUNCT
fbem-2003	96	1	it	it	PRON
fbem-2003	96	2	is	be	AUX
fbem-2003	96	3	also	also	ADV
fbem-2003	96	4	inevitable	inevitable	ADJ
fbem-2003	96	5	to	to	PART
fbem-2003	96	6	apply	apply	VERB
fbem-2003	96	7	smart	smart	ADJ
fbem-2003	96	8	technology	technology	NOUN
fbem-2003	96	9	to	to	ADP
fbem-2003	96	10	taxation	taxation	NOUN
fbem-2003	96	11	.	.	PUNCT
fbem-2003	97	1	therefore	therefore	ADV
fbem-2003	97	2	,	,	PUNCT
fbem-2003	97	3	a	a	DET
fbem-2003	97	4	group	group	NOUN
fbem-2003	97	5	of	of	ADP
fbem-2003	97	6	talents	talent	NOUN
fbem-2003	97	7	who	who	PRON
fbem-2003	97	8	master	master	VERB
fbem-2003	97	9	both	both	CCONJ
fbem-2003	97	10	tax	tax	NOUN
fbem-2003	97	11	knowledge	knowledge	NOUN
fbem-2003	97	12	and	and	CCONJ
fbem-2003	97	13	big	big	ADJ
fbem-2003	97	14	data	datum	NOUN
fbem-2003	97	15	technology	technology	NOUN
fbem-2003	97	16	are	be	AUX
fbem-2003	97	17	needed	need	VERB
fbem-2003	97	18	to	to	PART
fbem-2003	97	19	enter	enter	VERB
fbem-2003	97	20	the	the	DET
fbem-2003	97	21	tax	tax	NOUN
fbem-2003	97	22	department	department	NOUN
fbem-2003	97	23	and	and	CCONJ
fbem-2003	97	24	devote	devote	VERB
fbem-2003	97	25	themselves	themselves	PRON
fbem-2003	97	26	to	to	ADP
fbem-2003	97	27	the	the	DET
fbem-2003	97	28	tax	tax	NOUN
fbem-2003	97	29	work	work	NOUN
fbem-2003	97	30	.	.	PUNCT
fbem-2003	98	1	however	however	ADV
fbem-2003	98	2	,	,	PUNCT
fbem-2003	98	3	the	the	DET
fbem-2003	98	4	current	current	ADJ
fbem-2003	98	5	team	team	NOUN
fbem-2003	98	6	of	of	ADP
fbem-2003	98	7	tax	tax	NOUN
fbem-2003	98	8	practitioners	practitioner	NOUN
fbem-2003	98	9	lacks	lack	VERB
fbem-2003	98	10	such	such	ADJ
fbem-2003	98	11	talents	talent	NOUN
fbem-2003	98	12	proficient	proficient	ADJ
fbem-2003	98	13	in	in	ADP
fbem-2003	98	14	tax	tax	NOUN
fbem-2003	98	15	and	and	CCONJ
fbem-2003	98	16	it	it	PRON
fbem-2003	98	17	skills	skill	VERB
fbem-2003	98	18	.	.	PUNCT
fbem-2003	99	1	therefore	therefore	ADV
fbem-2003	99	2	,	,	PUNCT
fbem-2003	99	3	the	the	DET
fbem-2003	99	4	tax	tax	NOUN
fbem-2003	99	5	authorities	authority	NOUN
fbem-2003	99	6	should	should	AUX
fbem-2003	99	7	actively	actively	ADV
fbem-2003	99	8	recruit	recruit	VERB
fbem-2003	99	9	and	and	CCONJ
fbem-2003	99	10	absorb	absorb	VERB
fbem-2003	99	11	the	the	DET
fbem-2003	99	12	compound	compound	NOUN
fbem-2003	99	13	tax	tax	NOUN
fbem-2003	99	14	talents	talent	NOUN
fbem-2003	99	15	of	of	ADP
fbem-2003	99	16	"	"	PUNCT
fbem-2003	99	17	tax	tax	NOUN
fbem-2003	99	18	+	+	CCONJ
fbem-2003	99	19	intelligent	intelligent	ADJ
fbem-2003	99	20	technology	technology	NOUN
fbem-2003	99	21	"	"	PUNCT
fbem-2003	99	22	.	.	PUNCT
fbem-2003	100	1	at	at	ADP
fbem-2003	100	2	the	the	DET
fbem-2003	100	3	same	same	ADJ
fbem-2003	100	4	time	time	NOUN
fbem-2003	100	5	,	,	PUNCT
fbem-2003	100	6	tax	tax	NOUN
fbem-2003	100	7	authorities	authority	NOUN
fbem-2003	100	8	should	should	AUX
fbem-2003	100	9	train	train	VERB
fbem-2003	100	10	tax	tax	NOUN
fbem-2003	100	11	staff	staff	NOUN
fbem-2003	100	12	,	,	PUNCT
fbem-2003	100	13	organize	organize	VERB
fbem-2003	100	14	them	they	PRON
fbem-2003	100	15	to	to	PART
fbem-2003	100	16	learn	learn	VERB
fbem-2003	100	17	knowledge	knowledge	NOUN
fbem-2003	100	18	about	about	ADP
fbem-2003	100	19	tax	tax	NOUN
fbem-2003	100	20	and	and	CCONJ
fbem-2003	100	21	it	it	PRON
fbem-2003	100	22	technology	technology	NOUN
fbem-2003	100	23	,	,	PUNCT
fbem-2003	100	24	strive	strive	VERB
fbem-2003	100	25	to	to	PART
fbem-2003	100	26	cultivate	cultivate	VERB
fbem-2003	100	27	compound	compound	NOUN
fbem-2003	100	28	tax	tax	NOUN
fbem-2003	100	29	talents	talent	NOUN
fbem-2003	100	30	who	who	PRON
fbem-2003	100	31	understand	understand	VERB
fbem-2003	100	32	both	both	DET
fbem-2003	100	33	tax	tax	NOUN
fbem-2003	100	34	and	and	CCONJ
fbem-2003	100	35	it	it	PRON
fbem-2003	100	36	technology	technology	NOUN
fbem-2003	100	37	,	,	PUNCT
fbem-2003	100	38	and	and	CCONJ
fbem-2003	100	39	improve	improve	VERB
fbem-2003	100	40	the	the	DET
fbem-2003	100	41	ability	ability	NOUN
fbem-2003	100	42	of	of	ADP
fbem-2003	100	43	tax	tax	NOUN
fbem-2003	100	44	staff	staff	NOUN
fbem-2003	100	45	and	and	CCONJ
fbem-2003	100	46	even	even	ADV
fbem-2003	100	47	the	the	DET
fbem-2003	100	48	whole	whole	ADJ
fbem-2003	100	49	tax	tax	NOUN
fbem-2003	100	50	system	system	NOUN
fbem-2003	100	51	.	.	PUNCT
fbem-2003	101	1	5	5	X
fbem-2003	101	2	.	.	X
fbem-2003	101	3	conclusion	conclusion	NOUN
fbem-2003	101	4	with	with	ADP
fbem-2003	101	5	the	the	DET
fbem-2003	101	6	development	development	NOUN
fbem-2003	101	7	of	of	ADP
fbem-2003	101	8	economy	economy	NOUN
fbem-2003	101	9	,	,	PUNCT
fbem-2003	101	10	data	datum	NOUN
fbem-2003	101	11	has	have	AUX
fbem-2003	101	12	become	become	VERB
fbem-2003	101	13	closer	close	ADJ
fbem-2003	101	14	and	and	CCONJ
fbem-2003	101	15	closer	close	ADJ
fbem-2003	101	16	to	to	ADP
fbem-2003	101	17	people	people	NOUN
fbem-2003	101	18	's	's	PART
fbem-2003	101	19	lives	life	NOUN
fbem-2003	101	20	.	.	PUNCT
fbem-2003	102	1	in	in	ADP
fbem-2003	102	2	order	order	NOUN
fbem-2003	102	3	to	to	PART
fbem-2003	102	4	reduce	reduce	VERB
fbem-2003	102	5	tax	tax	NOUN
fbem-2003	102	6	rates	rate	NOUN
fbem-2003	102	7	and	and	CCONJ
fbem-2003	102	8	prevent	prevent	VERB
fbem-2003	102	9	corporate	corporate	ADJ
fbem-2003	102	10	tax	tax	NOUN
fbem-2003	102	11	evasion	evasion	NOUN
fbem-2003	102	12	,	,	PUNCT
fbem-2003	102	13	big	big	ADJ
fbem-2003	102	14	data	datum	NOUN
fbem-2003	102	15	should	should	AUX
fbem-2003	102	16	be	be	AUX
fbem-2003	102	17	used	use	VERB
fbem-2003	102	18	to	to	PART
fbem-2003	102	19	solve	solve	VERB
fbem-2003	102	20	these	these	DET
fbem-2003	102	21	problems	problem	NOUN
fbem-2003	102	22	to	to	PART
fbem-2003	102	23	improve	improve	VERB
fbem-2003	102	24	the	the	DET
fbem-2003	102	25	operation	operation	NOUN
fbem-2003	102	26	of	of	ADP
fbem-2003	102	27	enterprises	enterprise	NOUN
fbem-2003	102	28	and	and	CCONJ
fbem-2003	102	29	reduce	reduce	VERB
fbem-2003	102	30	financial	financial	ADJ
fbem-2003	102	31	risks	risk	NOUN
fbem-2003	102	32	.	.	PUNCT
fbem-2003	103	1	there	there	PRON
fbem-2003	103	2	are	be	VERB
fbem-2003	103	3	still	still	ADV
fbem-2003	103	4	some	some	DET
fbem-2003	103	5	shortcomings	shortcoming	NOUN
fbem-2003	103	6	in	in	ADP
fbem-2003	103	7	the	the	DET
fbem-2003	103	8	domestic	domestic	ADJ
fbem-2003	103	9	tax	tax	NOUN
fbem-2003	103	10	risk	risk	NOUN
fbem-2003	103	11	management	management	NOUN
fbem-2003	103	12	.	.	PUNCT
fbem-2003	104	1	we	we	PRON
fbem-2003	104	2	should	should	AUX
fbem-2003	104	3	face	face	VERB
fbem-2003	104	4	up	up	ADP
fbem-2003	104	5	to	to	ADP
fbem-2003	104	6	these	these	DET
fbem-2003	104	7	problems	problem	NOUN
fbem-2003	104	8	and	and	CCONJ
fbem-2003	104	9	defects	defect	NOUN
fbem-2003	104	10	,	,	PUNCT
fbem-2003	104	11	actively	actively	ADV
fbem-2003	104	12	respond	respond	VERB
fbem-2003	104	13	to	to	ADP
fbem-2003	104	14	them	they	PRON
fbem-2003	104	15	and	and	CCONJ
fbem-2003	104	16	take	take	VERB
fbem-2003	104	17	corresponding	corresponding	ADJ
fbem-2003	104	18	measures	measure	NOUN
fbem-2003	104	19	to	to	ADP
fbem-2003	104	20	them	they	PRON
fbem-2003	104	21	.	.	PUNCT
fbem-2003	105	1	big	big	ADJ
fbem-2003	105	2	data	datum	NOUN
fbem-2003	105	3	technology	technology	NOUN
fbem-2003	105	4	has	have	VERB
fbem-2003	105	5	both	both	DET
fbem-2003	105	6	advantages	advantage	NOUN
fbem-2003	105	7	and	and	CCONJ
fbem-2003	105	8	disadvantages	disadvantage	NOUN
fbem-2003	105	9	for	for	ADP
fbem-2003	105	10	tax	tax	NOUN
fbem-2003	105	11	risk	risk	NOUN
fbem-2003	105	12	management	management	NOUN
fbem-2003	105	13	.	.	PUNCT
fbem-2003	106	1	big	big	ADJ
fbem-2003	106	2	data	datum	NOUN
fbem-2003	106	3	has	have	AUX
fbem-2003	106	4	brought	bring	VERB
fbem-2003	106	5	convenience	convenience	NOUN
fbem-2003	106	6	to	to	ADP
fbem-2003	106	7	our	our	PRON
fbem-2003	106	8	lives	life	NOUN
fbem-2003	106	9	,	,	PUNCT
fbem-2003	106	10	and	and	CCONJ
fbem-2003	106	11	also	also	ADV
fbem-2003	106	12	brought	bring	VERB
fbem-2003	106	13	opportunities	opportunity	NOUN
fbem-2003	106	14	for	for	SCONJ
fbem-2003	106	15	tax	tax	NOUN
fbem-2003	106	16	authorities	authority	NOUN
fbem-2003	106	17	to	to	PART
fbem-2003	106	18	upgrade	upgrade	VERB
fbem-2003	106	19	and	and	CCONJ
fbem-2003	106	20	reform	reform	VERB
fbem-2003	106	21	their	their	PRON
fbem-2003	106	22	tax	tax	NOUN
fbem-2003	106	23	risks	risk	NOUN
fbem-2003	106	24	.	.	PUNCT
fbem-2003	107	1	tax	tax	NOUN
fbem-2003	107	2	authorities	authority	NOUN
fbem-2003	107	3	should	should	AUX
fbem-2003	107	4	seize	seize	VERB
fbem-2003	107	5	the	the	DET
fbem-2003	107	6	opportunities	opportunity	NOUN
fbem-2003	107	7	brought	bring	VERB
fbem-2003	107	8	by	by	ADP
fbem-2003	107	9	the	the	DET
fbem-2003	107	10	era	era	NOUN
fbem-2003	107	11	of	of	ADP
fbem-2003	107	12	big	big	ADJ
fbem-2003	107	13	data	datum	NOUN
fbem-2003	107	14	and	and	CCONJ
fbem-2003	107	15	strive	strive	VERB
fbem-2003	107	16	to	to	PART
fbem-2003	107	17	solve	solve	VERB
fbem-2003	107	18	the	the	DET
fbem-2003	107	19	problems	problem	NOUN
fbem-2003	107	20	in	in	ADP
fbem-2003	107	21	tax	tax	NOUN
fbem-2003	107	22	risk	risk	NOUN
fbem-2003	107	23	management	management	NOUN
fbem-2003	107	24	.	.	PUNCT
fbem-2003	108	1	in	in	ADP
fbem-2003	108	2	the	the	DET
fbem-2003	108	3	era	era	NOUN
fbem-2003	108	4	of	of	ADP
fbem-2003	108	5	large	large	ADJ
fbem-2003	108	6	-	-	PUNCT
fbem-2003	108	7	scale	scale	NOUN
fbem-2003	108	8	data	datum	NOUN
fbem-2003	108	9	,	,	PUNCT
fbem-2003	108	10	china	china	PROPN
fbem-2003	108	11	should	should	AUX
fbem-2003	108	12	improve	improve	VERB
fbem-2003	108	13	the	the	DET
fbem-2003	108	14	risk	risk	NOUN
fbem-2003	108	15	management	management	NOUN
fbem-2003	108	16	of	of	ADP
fbem-2003	108	17	the	the	DET
fbem-2003	108	18	tax	tax	NOUN
fbem-2003	108	19	system	system	NOUN
fbem-2003	108	20	,	,	PUNCT
fbem-2003	108	21	prepare	prepare	VERB
fbem-2003	108	22	for	for	ADP
fbem-2003	108	23	the	the	DET
fbem-2003	108	24	relevant	relevant	ADJ
fbem-2003	108	25	laws	law	NOUN
fbem-2003	108	26	and	and	CCONJ
fbem-2003	108	27	systems	system	NOUN
fbem-2003	108	28	,	,	PUNCT
fbem-2003	108	29	strengthen	strengthen	VERB
fbem-2003	108	30	its	its	PRON
fbem-2003	108	31	data	data	NOUN
fbem-2003	108	32	management	management	NOUN
fbem-2003	108	33	capabilities	capability	NOUN
fbem-2003	108	34	,	,	PUNCT
fbem-2003	108	35	and	and	CCONJ
fbem-2003	108	36	improve	improve	VERB
fbem-2003	108	37	the	the	DET
fbem-2003	108	38	quality	quality	NOUN
fbem-2003	108	39	of	of	ADP
fbem-2003	108	40	data	datum	NOUN
fbem-2003	108	41	collection	collection	NOUN
fbem-2003	108	42	.	.	PUNCT
fbem-2003	109	1	references	reference	NOUN
fbem-2003	109	2	[	[	X
fbem-2003	109	3	1	1	NUM
fbem-2003	109	4	]	]	PUNCT
fbem-2003	109	5	jianping	jianpe	VERB
fbem-2003	109	6	wu	wu	PROPN
fbem-2003	109	7	.	.	PUNCT
fbem-2003	110	1	research	research	NOUN
fbem-2003	110	2	on	on	ADP
fbem-2003	110	3	tax	tax	NOUN
fbem-2003	110	4	risk	risk	NOUN
fbem-2003	110	5	management	management	NOUN
fbem-2003	110	6	in	in	ADP
fbem-2003	110	7	the	the	DET
fbem-2003	110	8	background	background	NOUN
fbem-2003	110	9	of	of	ADP
fbem-2003	110	10	big	big	ADJ
fbem-2003	110	11	data	datum	NOUN
fbem-2003	111	1	[	[	X
fbem-2003	111	2	d	d	X
fbem-2003	111	3	]	]	PUNCT
fbem-2003	111	4	.	.	PUNCT
fbem-2003	112	1	hebei	hebei	PROPN
fbem-2003	112	2	university	university	PROPN
fbem-2003	112	3	of	of	ADP
fbem-2003	112	4	economics	economic	NOUN
fbem-2003	112	5	and	and	CCONJ
fbem-2003	112	6	trade	trade	NOUN
fbem-2003	112	7	,	,	PUNCT
fbem-2003	112	8	2020	2020	NUM
fbem-2003	112	9	.	.	PUNCT
fbem-2003	113	1	[	[	X
fbem-2003	113	2	2	2	X
fbem-2003	113	3	]	]	X
fbem-2003	113	4	wang	wang	PROPN
fbem-2003	113	5	guowei	guowei	PROPN
fbem-2003	113	6	.	.	PUNCT
fbem-2003	114	1	the	the	DET
fbem-2003	114	2	problems	problem	NOUN
fbem-2003	114	3	and	and	CCONJ
fbem-2003	114	4	countermeasures	countermeasure	NOUN
fbem-2003	114	5	of	of	ADP
fbem-2003	114	6	tax	tax	NOUN
fbem-2003	114	7	risk	risk	NOUN
fbem-2003	114	8	management	management	NOUN
fbem-2003	114	9	in	in	ADP
fbem-2003	114	10	the	the	DET
fbem-2003	114	11	background	background	NOUN
fbem-2003	114	12	of	of	ADP
fbem-2003	114	13	big	big	ADJ
fbem-2003	114	14	data	datum	NOUN
fbem-2003	115	1	[	[	X
fbem-2003	115	2	d	d	X
fbem-2003	115	3	]	]	X
fbem-2003	115	4	.	.	PUNCT
fbem-2003	116	1	nanjing	nanjing	PROPN
fbem-2003	116	2	university	university	PROPN
fbem-2003	116	3	of	of	ADP
fbem-2003	116	4	science	science	NOUN
fbem-2003	116	5	and	and	CCONJ
fbem-2003	116	6	technology	technology	NOUN
fbem-2003	116	7	,	,	PUNCT
fbem-2003	116	8	2018	2018	NUM
fbem-2003	116	9	.	.	PUNCT
fbem-2003	117	1	[	[	X
fbem-2003	117	2	3	3	X
fbem-2003	117	3	]	]	X
fbem-2003	117	4	eileen	eileen	PROPN
fbem-2003	117	5	ling	ling	PROPN
fbem-2003	117	6	su	su	PROPN
fbem-2003	117	7	.	.	PROPN
fbem-2003	117	8	research	research	PROPN
fbem-2003	117	9	on	on	ADP
fbem-2003	117	10	tax	tax	NOUN
fbem-2003	117	11	management	management	NOUN
fbem-2003	117	12	reform	reform	NOUN
fbem-2003	117	13	in	in	ADP
fbem-2003	117	14	the	the	DET
fbem-2003	117	15	era	era	NOUN
fbem-2003	117	16	of	of	ADP
fbem-2003	117	17	big	big	ADJ
fbem-2003	117	18	data	datum	NOUN
fbem-2003	118	1	[	[	X
fbem-2003	118	2	j	j	X
fbem-2003	118	3	]	]	X
fbem-2003	118	4	.	.	PUNCT
fbem-2003	119	1	finance	finance	NOUN
fbem-2003	119	2	,	,	PUNCT
fbem-2003	119	3	2019	2019	NUM
fbem-2003	119	4	(	(	PUNCT
fbem-2003	119	5	10	10	NUM
fbem-2003	119	6	)	)	PUNCT
fbem-2003	119	7	.	.	PUNCT
fbem-2003	120	1	[	[	X
fbem-2003	120	2	4	4	X
fbem-2003	120	3	]	]	PUNCT
fbem-2003	120	4	yaohua	yaohua	PROPN
fbem-2003	120	5	chen	chen	PROPN
fbem-2003	120	6	.	.	PUNCT
fbem-2003	121	1	research	research	NOUN
fbem-2003	121	2	on	on	ADP
fbem-2003	121	3	tax	tax	NOUN
fbem-2003	121	4	risk	risk	NOUN
fbem-2003	121	5	management	management	NOUN
fbem-2003	121	6	based	base	VERB
fbem-2003	121	7	on	on	ADP
fbem-2003	121	8	big	big	ADJ
fbem-2003	121	9	data	datum	NOUN
fbem-2003	122	1	[	[	X
fbem-2003	122	2	d	d	X
fbem-2003	122	3	]	]	X
fbem-2003	122	4	.	.	PUNCT
fbem-2003	123	1	capital	capital	PROPN
fbem-2003	123	2	university	university	PROPN
fbem-2003	123	3	of	of	ADP
fbem-2003	123	4	economics	economic	NOUN
fbem-2003	123	5	and	and	CCONJ
fbem-2003	123	6	business	business	NOUN
fbem-2003	123	7	,	,	PUNCT
fbem-2003	123	8	2017	2017	NUM
fbem-2003	123	9	.	.	PUNCT
fbem-2003	124	1	[	[	X
fbem-2003	124	2	5	5	NUM
fbem-2003	124	3	]	]	X
fbem-2003	124	4	yao	yao	PROPN
fbem-2003	124	5	jian	jian	PROPN
fbem-2003	124	6	,	,	PUNCT
fbem-2003	124	7	wang	wang	PROPN
fbem-2003	124	8	zhoufei	zhoufei	PROPN
fbem-2003	124	9	,	,	PUNCT
fbem-2003	124	10	chen	chen	PROPN
fbem-2003	124	11	aiming	aiming	PROPN
fbem-2003	124	12	.	.	PUNCT
fbem-2003	125	1	tax	tax	NOUN
fbem-2003	125	2	risk	risk	NOUN
fbem-2003	125	3	management	management	NOUN
fbem-2003	125	4	based	base	VERB
fbem-2003	125	5	on	on	ADP
fbem-2003	125	6	big	big	ADJ
fbem-2003	125	7	data	datum	NOUN
fbem-2003	125	8	background	background	NOUN
fbem-2003	126	1	[	[	X
fbem-2003	126	2	j	j	X
fbem-2003	126	3	]	]	X
fbem-2003	126	4	.	.	PUNCT
fbem-2003	127	1	tax	tax	NOUN
fbem-2003	127	2	research	research	NOUN
fbem-2003	127	3	,	,	PUNCT
fbem-2003	127	4	2015	2015	NUM
fbem-2003	127	5	(	(	PUNCT
fbem-2003	127	6	11	11	NUM
fbem-2003	127	7	)	)	PUNCT
fbem-2003	127	8	.	.	PUNCT
fbem-2003	128	1	[	[	X
fbem-2003	128	2	6	6	NUM
fbem-2003	128	3	]	]	PUNCT
fbem-2003	128	4	jianping	jianpe	VERB
fbem-2003	128	5	wu	wu	PROPN
fbem-2003	128	6	.	.	PUNCT
fbem-2003	129	1	research	research	NOUN
fbem-2003	129	2	on	on	ADP
fbem-2003	129	3	tax	tax	NOUN
fbem-2003	129	4	risk	risk	NOUN
fbem-2003	129	5	management	management	NOUN
fbem-2003	129	6	in	in	ADP
fbem-2003	129	7	the	the	DET
fbem-2003	129	8	background	background	NOUN
fbem-2003	129	9	of	of	ADP
fbem-2003	129	10	big	big	ADJ
fbem-2003	129	11	data	datum	NOUN
fbem-2003	130	1	[	[	X
fbem-2003	130	2	d	d	X
fbem-2003	130	3	]	]	X
fbem-2003	130	4	.	.	PUNCT
fbem-2003	131	1	hebei	hebei	PROPN
fbem-2003	131	2	:	:	PUNCT
fbem-2003	131	3	hebei	hebei	PROPN
fbem-2003	131	4	university	university	PROPN
fbem-2003	131	5	of	of	ADP
fbem-2003	131	6	economics	economic	NOUN
fbem-2003	131	7	and	and	CCONJ
fbem-2003	131	8	trade	trade	NOUN
fbem-2003	131	9	,	,	PUNCT
fbem-2003	131	10	2020	2020	NUM
fbem-2003	131	11	.	.	PUNCT
fbem-2003	132	1	[	[	X
fbem-2003	132	2	7	7	X
fbem-2003	132	3	]	]	X
fbem-2003	132	4	he	he	PRON
fbem-2003	132	5	panpan	panpan	PROPN
fbem-2003	132	6	.	.	PUNCT
fbem-2003	133	1	research	research	NOUN
fbem-2003	133	2	on	on	ADP
fbem-2003	133	3	tax	tax	NOUN
fbem-2003	133	4	risk	risk	NOUN
fbem-2003	133	5	management	management	NOUN
fbem-2003	133	6	under	under	ADP
fbem-2003	133	7	the	the	DET
fbem-2003	133	8	big	big	ADJ
fbem-2003	133	9	data	datum	NOUN
fbem-2003	133	10	environment	environment	NOUN
fbem-2003	134	1	[	[	X
fbem-2003	134	2	j	j	X
fbem-2003	134	3	]	]	X
fbem-2003	134	4	.	.	PUNCT
fbem-2003	135	1	cooperative	cooperative	ADJ
fbem-2003	135	2	economy	economy	NOUN
fbem-2003	135	3	and	and	CCONJ
fbem-2003	135	4	technology	technology	NOUN
fbem-2003	135	5	,	,	PUNCT
fbem-2003	135	6	2020	2020	NUM
fbem-2003	135	7	(	(	PUNCT
fbem-2003	135	8	24	24	NUM
fbem-2003	135	9	)	)	PUNCT
fbem-2003	135	10	.	.	PUNCT