id	sid	tid	token	lemma	pos
fbem-2005	1	1	frontiers	frontier	NOUN
fbem-2005	1	2	in	in	ADP
fbem-2005	1	3	business	business	NOUN
fbem-2005	1	4	,	,	PUNCT
fbem-2005	1	5	economics	economic	NOUN
fbem-2005	1	6	and	and	CCONJ
fbem-2005	1	7	management	management	NOUN
fbem-2005	1	8	issn	issn	PROPN
fbem-2005	1	9	:	:	PUNCT
fbem-2005	1	10	2766	2766	NUM
fbem-2005	1	11	-	-	PUNCT
fbem-2005	1	12	824x	824x	NUM
fbem-2005	1	13	|	|	ADJ
fbem-2005	1	14	vol	vol	NOUN
fbem-2005	1	15	.	.	PROPN
fbem-2005	2	1	5	5	NUM
fbem-2005	2	2	,	,	PUNCT
fbem-2005	2	3	no	no	INTJ
fbem-2005	2	4	.	.	NOUN
fbem-2005	2	5	3	3	NUM
fbem-2005	2	6	,	,	PUNCT
fbem-2005	2	7	2022	2022	NUM
fbem-2005	2	8	188	188	NUM
fbem-2005	2	9	a	a	DET
fbem-2005	2	10	study	study	NOUN
fbem-2005	2	11	on	on	ADP
fbem-2005	2	12	the	the	DET
fbem-2005	2	13	tax	tax	NOUN
fbem-2005	2	14	reduction	reduction	NOUN
fbem-2005	2	15	effect	effect	NOUN
fbem-2005	2	16	of	of	ADP
fbem-2005	2	17	special	special	ADJ
fbem-2005	2	18	additional	additional	ADJ
fbem-2005	2	19	deduction	deduction	NOUN
fbem-2005	2	20	of	of	ADP
fbem-2005	2	21	individual	individual	ADJ
fbem-2005	2	22	income	income	NOUN
fbem-2005	2	23	tax	tax	NOUN
fbem-2005	2	24	-based	-base	VERB
fbem-2005	2	25	on	on	ADP
fbem-2005	2	26	the	the	DET
fbem-2005	2	27	analysis	analysis	NOUN
fbem-2005	2	28	of	of	ADP
fbem-2005	2	29	population	population	NOUN
fbem-2005	2	30	aging	age	VERB
fbem-2005	2	31	die	die	PROPN
fbem-2005	2	32	bao1	bao1	PROPN
fbem-2005	2	33	,	,	PUNCT
fbem-2005	2	34	a	a	DET
fbem-2005	2	35	1anhui	1anhui	NUM
fbem-2005	2	36	university	university	NOUN
fbem-2005	2	37	of	of	ADP
fbem-2005	2	38	finance	finance	NOUN
fbem-2005	2	39	and	and	CCONJ
fbem-2005	2	40	economics	economic	NOUN
fbem-2005	2	41	,	,	PUNCT
fbem-2005	2	42	anhui	anhui	PROPN
fbem-2005	2	43	,	,	PUNCT
fbem-2005	2	44	china	china	PROPN
fbem-2005	2	45	a835627383@qq.com	a835627383@qq.com	PROPN
fbem-2005	2	46	abstract	abstract	PROPN
fbem-2005	2	47	:	:	PUNCT
fbem-2005	2	48	in	in	ADP
fbem-2005	2	49	the	the	DET
fbem-2005	2	50	current	current	ADJ
fbem-2005	2	51	situation	situation	NOUN
fbem-2005	2	52	of	of	ADP
fbem-2005	2	53	the	the	DET
fbem-2005	2	54	increasing	increase	VERB
fbem-2005	2	55	population	population	NOUN
fbem-2005	2	56	aging	aging	NOUN
fbem-2005	2	57	problem	problem	NOUN
fbem-2005	2	58	,	,	PUNCT
fbem-2005	2	59	the	the	DET
fbem-2005	2	60	ordinary	ordinary	ADJ
fbem-2005	2	61	working	working	NOUN
fbem-2005	2	62	class	class	NOUN
fbem-2005	2	63	,	,	PUNCT
fbem-2005	2	64	especially	especially	ADV
fbem-2005	2	65	the	the	DET
fbem-2005	2	66	only	only	ADJ
fbem-2005	2	67	child	child	NOUN
fbem-2005	2	68	,	,	PUNCT
fbem-2005	2	69	is	be	AUX
fbem-2005	2	70	under	under	ADP
fbem-2005	2	71	great	great	ADJ
fbem-2005	2	72	pressure	pressure	NOUN
fbem-2005	2	73	to	to	PART
fbem-2005	2	74	support	support	VERB
fbem-2005	2	75	them	they	PRON
fbem-2005	2	76	.	.	PUNCT
fbem-2005	3	1	the	the	DET
fbem-2005	3	2	individual	individual	ADJ
fbem-2005	3	3	income	income	NOUN
fbem-2005	3	4	tax	tax	NOUN
fbem-2005	3	5	reform	reform	NOUN
fbem-2005	3	6	aims	aim	VERB
fbem-2005	3	7	to	to	PART
fbem-2005	3	8	reduce	reduce	VERB
fbem-2005	3	9	the	the	DET
fbem-2005	3	10	heterogeneity	heterogeneity	NOUN
fbem-2005	3	11	of	of	ADP
fbem-2005	3	12	taxpayers	taxpayer	NOUN
fbem-2005	3	13	by	by	ADP
fbem-2005	3	14	adding	add	VERB
fbem-2005	3	15	two	two	NUM
fbem-2005	3	16	special	special	ADJ
fbem-2005	3	17	additional	additional	ADJ
fbem-2005	3	18	deductions	deduction	NOUN
fbem-2005	3	19	,	,	PUNCT
fbem-2005	3	20	namely	namely	ADV
fbem-2005	3	21	,	,	PUNCT
fbem-2005	3	22	medical	medical	ADJ
fbem-2005	3	23	treatment	treatment	NOUN
fbem-2005	3	24	for	for	ADP
fbem-2005	3	25	serious	serious	ADJ
fbem-2005	3	26	diseases	disease	NOUN
fbem-2005	3	27	and	and	CCONJ
fbem-2005	3	28	supporting	support	VERB
fbem-2005	3	29	the	the	DET
fbem-2005	3	30	elderly	elderly	ADJ
fbem-2005	3	31	.	.	PUNCT
fbem-2005	4	1	this	this	DET
fbem-2005	4	2	paper	paper	NOUN
fbem-2005	4	3	will	will	AUX
fbem-2005	4	4	be	be	AUX
fbem-2005	4	5	based	base	VERB
fbem-2005	4	6	on	on	ADP
fbem-2005	4	7	the	the	DET
fbem-2005	4	8	existing	exist	VERB
fbem-2005	4	9	special	special	ADJ
fbem-2005	4	10	additional	additional	ADJ
fbem-2005	4	11	deductions	deduction	NOUN
fbem-2005	4	12	in	in	ADP
fbem-2005	4	13	china	china	PROPN
fbem-2005	4	14	and	and	CCONJ
fbem-2005	4	15	supporting	support	VERB
fbem-2005	4	16	the	the	DET
fbem-2005	4	17	elderly	elderly	ADJ
fbem-2005	4	18	,	,	PUNCT
fbem-2005	4	19	introduce	introduce	VERB
fbem-2005	4	20	the	the	DET
fbem-2005	4	21	relevant	relevant	ADJ
fbem-2005	4	22	policies	policy	NOUN
fbem-2005	4	23	of	of	ADP
fbem-2005	4	24	other	other	ADJ
fbem-2005	4	25	countries	country	NOUN
fbem-2005	4	26	in	in	ADP
fbem-2005	4	27	the	the	DET
fbem-2005	4	28	world	world	NOUN
fbem-2005	4	29	,	,	PUNCT
fbem-2005	4	30	comparative	comparative	ADJ
fbem-2005	4	31	analysis	analysis	NOUN
fbem-2005	4	32	,	,	PUNCT
fbem-2005	4	33	"	"	PUNCT
fbem-2005	4	34	take	take	VERB
fbem-2005	4	35	the	the	DET
fbem-2005	4	36	essence	essence	NOUN
fbem-2005	4	37	,	,	PUNCT
fbem-2005	4	38	discard	discard	VERB
fbem-2005	4	39	the	the	DET
fbem-2005	4	40	dross	dross	NOUN
fbem-2005	4	41	"	"	PUNCT
fbem-2005	4	42	from	from	ADP
fbem-2005	4	43	the	the	DET
fbem-2005	4	44	experience	experience	NOUN
fbem-2005	4	45	and	and	CCONJ
fbem-2005	4	46	practices	practice	NOUN
fbem-2005	4	47	that	that	PRON
fbem-2005	4	48	china	china	PROPN
fbem-2005	4	49	can	can	AUX
fbem-2005	4	50	learn	learn	VERB
fbem-2005	4	51	from	from	ADP
fbem-2005	4	52	.	.	PUNCT
fbem-2005	5	1	keywords	keyword	NOUN
fbem-2005	5	2	:	:	PUNCT
fbem-2005	5	3	personal	personal	ADJ
fbem-2005	5	4	income	income	NOUN
fbem-2005	5	5	tax	tax	NOUN
fbem-2005	5	6	for	for	ADP
fbem-2005	5	7	serious	serious	ADJ
fbem-2005	5	8	disease	disease	NOUN
fbem-2005	5	9	medical	medical	ADJ
fbem-2005	5	10	treatment	treatment	NOUN
fbem-2005	5	11	,	,	PUNCT
fbem-2005	5	12	special	special	ADJ
fbem-2005	5	13	additional	additional	ADJ
fbem-2005	5	14	deduction	deduction	NOUN
fbem-2005	5	15	for	for	ADP
fbem-2005	5	16	supporting	support	VERB
fbem-2005	5	17	the	the	DET
fbem-2005	5	18	elderly	elderly	ADJ
fbem-2005	5	19	.	.	PUNCT
fbem-2005	6	1	1	1	X
fbem-2005	6	2	.	.	X
fbem-2005	6	3	foreword	foreword	NOUN
fbem-2005	6	4	since	since	SCONJ
fbem-2005	6	5	the	the	DET
fbem-2005	6	6	21st	21st	ADJ
fbem-2005	6	7	century	century	NOUN
fbem-2005	6	8	,	,	PUNCT
fbem-2005	6	9	the	the	DET
fbem-2005	6	10	aging	aging	NOUN
fbem-2005	6	11	of	of	ADP
fbem-2005	6	12	china	china	PROPN
fbem-2005	6	13	's	's	PART
fbem-2005	6	14	population	population	NOUN
fbem-2005	6	15	has	have	AUX
fbem-2005	6	16	been	be	AUX
fbem-2005	6	17	increasing	increase	VERB
fbem-2005	6	18	,	,	PUNCT
fbem-2005	6	19	and	and	CCONJ
fbem-2005	6	20	"	"	PUNCT
fbem-2005	6	21	supporting	support	VERB
fbem-2005	6	22	the	the	DET
fbem-2005	6	23	elderly	elderly	ADJ
fbem-2005	6	24	"	"	PUNCT
fbem-2005	6	25	has	have	AUX
fbem-2005	6	26	become	become	VERB
fbem-2005	6	27	the	the	DET
fbem-2005	6	28	key	key	ADJ
fbem-2005	6	29	livelihood	livelihood	NOUN
fbem-2005	6	30	issue	issue	NOUN
fbem-2005	6	31	of	of	ADP
fbem-2005	6	32	the	the	DET
fbem-2005	6	33	current	current	ADJ
fbem-2005	6	34	state	state	NOUN
fbem-2005	6	35	.	.	PUNCT
fbem-2005	7	1	the	the	DET
fbem-2005	7	2	report	report	NOUN
fbem-2005	7	3	to	to	ADP
fbem-2005	7	4	the	the	DET
fbem-2005	7	5	19th	19th	ADJ
fbem-2005	7	6	national	national	ADJ
fbem-2005	7	7	congress	congress	PROPN
fbem-2005	7	8	of	of	ADP
fbem-2005	7	9	the	the	DET
fbem-2005	7	10	cpc	cpc	PROPN
fbem-2005	7	11	said	say	VERB
fbem-2005	7	12	,	,	PUNCT
fbem-2005	7	13	"	"	PUNCT
fbem-2005	7	14	actively	actively	ADV
fbem-2005	7	15	respond	respond	VERB
fbem-2005	7	16	to	to	ADP
fbem-2005	7	17	the	the	DET
fbem-2005	7	18	aging	age	VERB
fbem-2005	7	19	population	population	NOUN
fbem-2005	7	20	and	and	CCONJ
fbem-2005	7	21	build	build	VERB
fbem-2005	7	22	a	a	DET
fbem-2005	7	23	policy	policy	NOUN
fbem-2005	7	24	system	system	NOUN
fbem-2005	7	25	and	and	CCONJ
fbem-2005	7	26	social	social	ADJ
fbem-2005	7	27	environment	environment	NOUN
fbem-2005	7	28	for	for	ADP
fbem-2005	7	29	pension	pension	NOUN
fbem-2005	7	30	,	,	PUNCT
fbem-2005	7	31	filial	filial	ADJ
fbem-2005	7	32	piety	piety	NOUN
fbem-2005	7	33	and	and	CCONJ
fbem-2005	7	34	respect	respect	NOUN
fbem-2005	7	35	for	for	ADP
fbem-2005	7	36	the	the	DET
fbem-2005	7	37	elderly	elderly	ADJ
fbem-2005	7	38	.	.	PUNCT
fbem-2005	8	1	"how	"how	PUNCT
fbem-2005	8	2	to	to	PART
fbem-2005	8	3	deal	deal	VERB
fbem-2005	8	4	with	with	ADP
fbem-2005	8	5	the	the	DET
fbem-2005	8	6	challenges	challenge	NOUN
fbem-2005	8	7	brought	bring	VERB
fbem-2005	8	8	by	by	ADP
fbem-2005	8	9	the	the	DET
fbem-2005	8	10	population	population	NOUN
fbem-2005	8	11	aging	age	VERB
fbem-2005	8	12	to	to	ADP
fbem-2005	8	13	the	the	DET
fbem-2005	8	14	economic	economic	ADJ
fbem-2005	8	15	society	society	NOUN
fbem-2005	8	16	is	be	AUX
fbem-2005	8	17	a	a	DET
fbem-2005	8	18	problem	problem	NOUN
fbem-2005	8	19	that	that	PRON
fbem-2005	8	20	must	must	AUX
fbem-2005	8	21	be	be	AUX
fbem-2005	8	22	considered	consider	VERB
fbem-2005	8	23	today	today	NOUN
fbem-2005	8	24	,	,	PUNCT
fbem-2005	8	25	so	so	ADV
fbem-2005	8	26	china	china	PROPN
fbem-2005	8	27	has	have	AUX
fbem-2005	8	28	also	also	ADV
fbem-2005	8	29	issued	issue	VERB
fbem-2005	8	30	a	a	DET
fbem-2005	8	31	series	series	NOUN
fbem-2005	8	32	of	of	ADP
fbem-2005	8	33	policies	policy	NOUN
fbem-2005	8	34	and	and	CCONJ
fbem-2005	8	35	regulations	regulation	NOUN
fbem-2005	8	36	.	.	PUNCT
fbem-2005	9	1	in	in	ADP
fbem-2005	9	2	early	early	ADJ
fbem-2005	9	3	2019	2019	NUM
fbem-2005	9	4	,	,	PUNCT
fbem-2005	9	5	the	the	DET
fbem-2005	9	6	newly	newly	ADV
fbem-2005	9	7	revised	revise	VERB
fbem-2005	9	8	individual	individual	ADJ
fbem-2005	9	9	income	income	NOUN
fbem-2005	9	10	tax	tax	NOUN
fbem-2005	9	11	law	law	NOUN
fbem-2005	9	12	officially	officially	ADV
fbem-2005	9	13	came	come	VERB
fbem-2005	9	14	into	into	ADP
fbem-2005	9	15	effect	effect	NOUN
fbem-2005	9	16	.	.	PUNCT
fbem-2005	10	1	it	it	PRON
fbem-2005	10	2	has	have	AUX
fbem-2005	10	3	been	be	AUX
fbem-2005	10	4	reformed	reform	VERB
fbem-2005	10	5	in	in	ADP
fbem-2005	10	6	many	many	ADJ
fbem-2005	10	7	aspects	aspect	NOUN
fbem-2005	10	8	,	,	PUNCT
fbem-2005	10	9	such	such	ADJ
fbem-2005	10	10	as	as	ADP
fbem-2005	10	11	special	special	ADJ
fbem-2005	10	12	additional	additional	ADJ
fbem-2005	10	13	deductions	deduction	NOUN
fbem-2005	10	14	and	and	CCONJ
fbem-2005	10	15	collection	collection	NOUN
fbem-2005	10	16	and	and	CCONJ
fbem-2005	10	17	management	management	NOUN
fbem-2005	10	18	,	,	PUNCT
fbem-2005	10	19	and	and	CCONJ
fbem-2005	10	20	has	have	AUX
fbem-2005	10	21	given	give	VERB
fbem-2005	10	22	citizens	citizen	NOUN
fbem-2005	10	23	practical	practical	ADJ
fbem-2005	10	24	benefits	benefit	NOUN
fbem-2005	10	25	,	,	PUNCT
fbem-2005	10	26	such	such	ADJ
fbem-2005	10	27	as	as	ADP
fbem-2005	10	28	"	"	PUNCT
fbem-2005	10	29	tax	tax	NOUN
fbem-2005	10	30	reduction	reduction	NOUN
fbem-2005	10	31	and	and	CCONJ
fbem-2005	10	32	fee	fee	NOUN
fbem-2005	10	33	reduction	reduction	NOUN
fbem-2005	10	34	"	"	PUNCT
fbem-2005	10	35	.	.	PUNCT
fbem-2005	11	1	especially	especially	ADV
fbem-2005	11	2	in	in	ADP
fbem-2005	11	3	terms	term	NOUN
fbem-2005	11	4	of	of	ADP
fbem-2005	11	5	the	the	DET
fbem-2005	11	6	special	special	ADJ
fbem-2005	11	7	additional	additional	ADJ
fbem-2005	11	8	deduction	deduction	NOUN
fbem-2005	11	9	,	,	PUNCT
fbem-2005	11	10	the	the	DET
fbem-2005	11	11	special	special	ADJ
fbem-2005	11	12	additional	additional	ADJ
fbem-2005	11	13	deduction	deduction	NOUN
fbem-2005	11	14	for	for	ADP
fbem-2005	11	15	supporting	support	VERB
fbem-2005	11	16	the	the	DET
fbem-2005	11	17	elderly	elderly	ADJ
fbem-2005	11	18	and	and	CCONJ
fbem-2005	11	19	the	the	DET
fbem-2005	11	20	special	special	ADJ
fbem-2005	11	21	additional	additional	ADJ
fbem-2005	11	22	deduction	deduction	NOUN
fbem-2005	11	23	for	for	ADP
fbem-2005	11	24	serious	serious	ADJ
fbem-2005	11	25	diseases	disease	NOUN
fbem-2005	11	26	also	also	ADV
fbem-2005	11	27	highlight	highlight	VERB
fbem-2005	11	28	the	the	DET
fbem-2005	11	29	social	social	ADJ
fbem-2005	11	30	concern	concern	NOUN
fbem-2005	11	31	about	about	ADP
fbem-2005	11	32	the	the	DET
fbem-2005	11	33	pension	pension	NOUN
fbem-2005	11	34	problem	problem	NOUN
fbem-2005	11	35	,	,	PUNCT
fbem-2005	11	36	and	and	CCONJ
fbem-2005	11	37	also	also	ADV
fbem-2005	11	38	reduce	reduce	VERB
fbem-2005	11	39	the	the	DET
fbem-2005	11	40	support	support	NOUN
fbem-2005	11	41	pressure	pressure	NOUN
fbem-2005	11	42	of	of	ADP
fbem-2005	11	43	taxpayers	taxpayer	NOUN
fbem-2005	11	44	to	to	ADP
fbem-2005	11	45	a	a	DET
fbem-2005	11	46	certain	certain	ADJ
fbem-2005	11	47	extent	extent	NOUN
fbem-2005	11	48	.	.	PUNCT
fbem-2005	12	1	2	2	X
fbem-2005	12	2	.	.	X
fbem-2005	12	3	china	china	PROPN
fbem-2005	12	4	's	's	PART
fbem-2005	12	5	current	current	ADJ
fbem-2005	12	6	medical	medical	ADJ
fbem-2005	12	7	special	special	ADJ
fbem-2005	12	8	additional	additional	ADJ
fbem-2005	12	9	deduction	deduction	NOUN
fbem-2005	12	10	system	system	NOUN
fbem-2005	12	11	for	for	ADP
fbem-2005	12	12	serious	serious	ADJ
fbem-2005	12	13	diseases	disease	NOUN
fbem-2005	12	14	is	be	AUX
fbem-2005	12	15	insufficient	insufficient	ADJ
fbem-2005	12	16	2.1	2.1	NUM
fbem-2005	12	17	.	.	PUNCT
fbem-2005	13	1	specific	specific	ADJ
fbem-2005	13	2	provisions	provision	NOUN
fbem-2005	13	3	on	on	ADP
fbem-2005	13	4	special	special	ADJ
fbem-2005	13	5	additional	additional	ADJ
fbem-2005	13	6	deduction	deduction	NOUN
fbem-2005	13	7	for	for	ADP
fbem-2005	13	8	serious	serious	ADJ
fbem-2005	13	9	diseases	disease	NOUN
fbem-2005	13	10	china	china	PROPN
fbem-2005	13	11	's	's	PART
fbem-2005	13	12	special	special	ADJ
fbem-2005	13	13	additional	additional	ADJ
fbem-2005	13	14	deduction	deduction	NOUN
fbem-2005	13	15	for	for	ADP
fbem-2005	13	16	serious	serious	ADJ
fbem-2005	13	17	diseases	disease	NOUN
fbem-2005	13	18	in	in	ADP
fbem-2005	13	19	personal	personal	ADJ
fbem-2005	13	20	income	income	NOUN
fbem-2005	13	21	tax	tax	NOUN
fbem-2005	13	22	shall	shall	AUX
fbem-2005	13	23	be	be	AUX
fbem-2005	13	24	deducted	deduct	VERB
fbem-2005	13	25	in	in	ADP
fbem-2005	13	26	the	the	DET
fbem-2005	13	27	form	form	NOUN
fbem-2005	13	28	of	of	ADP
fbem-2005	13	29	pre	pre	ADJ
fbem-2005	13	30	-	-	ADJ
fbem-2005	13	31	tax	tax	ADJ
fbem-2005	13	32	deduction	deduction	NOUN
fbem-2005	13	33	in	in	ADP
fbem-2005	13	34	the	the	DET
fbem-2005	13	35	final	final	ADJ
fbem-2005	13	36	settlement	settlement	NOUN
fbem-2005	13	37	of	of	ADP
fbem-2005	13	38	the	the	DET
fbem-2005	13	39	next	next	ADJ
fbem-2005	13	40	year	year	NOUN
fbem-2005	13	41	.	.	PUNCT
fbem-2005	14	1	the	the	DET
fbem-2005	14	2	specific	specific	ADJ
fbem-2005	14	3	provisions	provision	NOUN
fbem-2005	14	4	are	be	AUX
fbem-2005	14	5	shown	show	VERB
fbem-2005	14	6	in	in	ADP
fbem-2005	14	7	table	table	NOUN
fbem-2005	14	8	1	1	NUM
fbem-2005	14	9	below	below	ADV
fbem-2005	14	10	.	.	PUNCT
fbem-2005	15	1	table	table	NOUN
fbem-2005	15	2	1	1	NUM
fbem-2005	15	3	.	.	PUNCT
fbem-2005	15	4	special	special	ADJ
fbem-2005	15	5	additional	additional	ADJ
fbem-2005	15	6	deduction	deduction	NOUN
fbem-2005	15	7	system	system	NOUN
fbem-2005	15	8	for	for	ADP
fbem-2005	15	9	serious	serious	ADJ
fbem-2005	15	10	disease	disease	NOUN
fbem-2005	15	11	medical	medical	ADJ
fbem-2005	15	12	treatment	treatment	NOUN
fbem-2005	15	13	deduct	deduct	NOUN
fbem-2005	15	14	the	the	DET
fbem-2005	15	15	main	main	ADJ
fbem-2005	15	16	body	body	NOUN
fbem-2005	15	17	①	①	NUM
fbem-2005	15	18	himself	himself	PRON
fbem-2005	15	19	or	or	CCONJ
fbem-2005	15	20	spouse	spouse	NOUN
fbem-2005	15	21	;	;	PUNCT
fbem-2005	15	22	②	②	NUM
fbem-2005	15	23	minor	minor	ADJ
fbem-2005	15	24	child	child	NOUN
fbem-2005	15	25	choose	choose	VERB
fbem-2005	15	26	either	either	CCONJ
fbem-2005	15	27	parent	parent	NOUN
fbem-2005	15	28	scope	scope	NOUN
fbem-2005	15	29	of	of	ADP
fbem-2005	15	30	expenses	expense	NOUN
fbem-2005	15	31	included	include	VERB
fbem-2005	15	32	the	the	DET
fbem-2005	15	33	following	follow	VERB
fbem-2005	15	34	conditions	condition	NOUN
fbem-2005	15	35	shall	shall	AUX
fbem-2005	15	36	be	be	AUX
fbem-2005	15	37	met	meet	VERB
fbem-2005	15	38	:	:	PUNCT
fbem-2005	15	39	①	①	NUM
fbem-2005	15	40	himself	himself	PRON
fbem-2005	15	41	or	or	CCONJ
fbem-2005	15	42	spouse	spouse	NOUN
fbem-2005	15	43	,	,	PUNCT
fbem-2005	15	44	minor	minor	ADJ
fbem-2005	15	45	children	child	NOUN
fbem-2005	15	46	;	;	PUNCT
fbem-2005	15	47	②	②	NUM
fbem-2005	15	48	in	in	ADP
fbem-2005	15	49	one	one	NUM
fbem-2005	15	50	tax	tax	NOUN
fbem-2005	15	51	year	year	NOUN
fbem-2005	15	52	;	;	PUNCT
fbem-2005	15	53	③	③	NUM
fbem-2005	15	54	in	in	ADP
fbem-2005	15	55	the	the	DET
fbem-2005	15	56	list	list	NOUN
fbem-2005	15	57	of	of	ADP
fbem-2005	15	58	medical	medical	ADJ
fbem-2005	15	59	insurance	insurance	NOUN
fbem-2005	15	60	and	and	CCONJ
fbem-2005	15	61	private	private	ADJ
fbem-2005	15	62	payments	payment	NOUN
fbem-2005	15	63	within	within	ADP
fbem-2005	15	64	$	$	SYM
fbem-2005	15	65	15,000	15,000	NUM
fbem-2005	15	66	to	to	PART
fbem-2005	15	67	$	$	SYM
fbem-2005	15	68	80,000	80,000	NUM
fbem-2005	15	69	respectively	respectively	ADV
fbem-2005	15	70	expenses	expense	NOUN
fbem-2005	15	71	not	not	PART
fbem-2005	15	72	included	include	VERB
fbem-2005	15	73	outside	outside	ADP
fbem-2005	15	74	①	①	NUM
fbem-2005	15	75	medical	medical	ADJ
fbem-2005	15	76	insurance	insurance	NOUN
fbem-2005	15	77	coverage	coverage	NOUN
fbem-2005	15	78	;	;	PUNCT
fbem-2005	15	79	②	②	NUM
fbem-2005	15	80	does	do	AUX
fbem-2005	15	81	not	not	PART
fbem-2005	15	82	exceed	exceed	VERB
fbem-2005	15	83	rmb	rmb	NOUN
fbem-2005	15	84	15,000	15,000	NUM
fbem-2005	15	85	;	;	PUNCT
fbem-2005	15	86	medical	medical	ADJ
fbem-2005	15	87	expenses	expense	NOUN
fbem-2005	15	88	of	of	ADP
fbem-2005	15	89	③	③	NUM
fbem-2005	15	90	taxpayers	taxpayer	NOUN
fbem-2005	15	91	computation	computation	NOUN
fbem-2005	15	92	time	time	NOUN
fbem-2005	15	93	the	the	DET
fbem-2005	15	94	year	year	NOUN
fbem-2005	15	95	of	of	ADP
fbem-2005	15	96	the	the	DET
fbem-2005	15	97	actual	actual	ADJ
fbem-2005	15	98	expenditure	expenditure	NOUN
fbem-2005	15	99	of	of	ADP
fbem-2005	15	100	medical	medical	ADJ
fbem-2005	15	101	expenses	expense	NOUN
fbem-2005	15	102	recorded	record	VERB
fbem-2005	15	103	for	for	ADP
fbem-2005	15	104	the	the	DET
fbem-2005	15	105	medical	medical	ADJ
fbem-2005	15	106	security	security	NOUN
fbem-2005	15	107	information	information	NOUN
fbem-2005	15	108	system	system	NOUN
fbem-2005	15	109	2.2	2.2	NUM
fbem-2005	15	110	.	.	PUNCT
fbem-2005	16	1	the	the	DET
fbem-2005	16	2	lack	lack	NOUN
fbem-2005	16	3	of	of	ADP
fbem-2005	16	4	special	special	ADJ
fbem-2005	16	5	additional	additional	ADJ
fbem-2005	16	6	deduction	deduction	NOUN
fbem-2005	16	7	system	system	NOUN
fbem-2005	16	8	for	for	ADP
fbem-2005	16	9	serious	serious	ADJ
fbem-2005	16	10	diseases	disease	NOUN
fbem-2005	16	11	1	1	X
fbem-2005	16	12	.	.	PUNCT
fbem-2005	17	1	the	the	DET
fbem-2005	17	2	subject	subject	NOUN
fbem-2005	17	3	of	of	ADP
fbem-2005	17	4	special	special	ADJ
fbem-2005	17	5	additional	additional	ADJ
fbem-2005	17	6	deduction	deduction	NOUN
fbem-2005	17	7	for	for	ADP
fbem-2005	17	8	serious	serious	ADJ
fbem-2005	17	9	diseases	disease	NOUN
fbem-2005	17	10	only	only	ADV
fbem-2005	17	11	includes	include	VERB
fbem-2005	17	12	taxpayers	taxpayer	NOUN
fbem-2005	17	13	,	,	PUNCT
fbem-2005	17	14	their	their	PRON
fbem-2005	17	15	spouses	spouse	NOUN
fbem-2005	17	16	and	and	CCONJ
fbem-2005	17	17	minor	minor	ADJ
fbem-2005	17	18	children	child	NOUN
fbem-2005	17	19	,	,	PUNCT
fbem-2005	17	20	excluding	exclude	VERB
fbem-2005	17	21	the	the	DET
fbem-2005	17	22	parents	parent	NOUN
fbem-2005	17	23	of	of	ADP
fbem-2005	17	24	both	both	DET
fbem-2005	17	25	parties	party	NOUN
fbem-2005	17	26	.	.	PUNCT
fbem-2005	18	1	in	in	ADP
fbem-2005	18	2	general	general	ADJ
fbem-2005	18	3	,	,	PUNCT
fbem-2005	18	4	compared	compare	VERB
fbem-2005	18	5	with	with	ADP
fbem-2005	18	6	teenagers	teenager	NOUN
fbem-2005	18	7	and	and	CCONJ
fbem-2005	18	8	middle	middle	ADJ
fbem-2005	18	9	-	-	PUNCT
fbem-2005	18	10	aged	aged	ADJ
fbem-2005	18	11	people	people	NOUN
fbem-2005	18	12	,	,	PUNCT
fbem-2005	18	13	the	the	DET
fbem-2005	18	14	elderly	elderly	ADJ
fbem-2005	18	15	are	be	AUX
fbem-2005	18	16	more	more	ADV
fbem-2005	18	17	old	old	ADJ
fbem-2005	18	18	and	and	CCONJ
fbem-2005	18	19	frail	frail	VERB
fbem-2005	18	20	.	.	PUNCT
fbem-2005	19	1	at	at	ADP
fbem-2005	19	2	the	the	DET
fbem-2005	19	3	same	same	ADJ
fbem-2005	19	4	time	time	NOUN
fbem-2005	19	5	,	,	PUNCT
fbem-2005	19	6	because	because	SCONJ
fbem-2005	19	7	the	the	DET
fbem-2005	19	8	group	group	NOUN
fbem-2005	19	9	has	have	VERB
fbem-2005	19	10	no	no	DET
fbem-2005	19	11	fixed	fix	VERB
fbem-2005	19	12	source	source	NOUN
fbem-2005	19	13	of	of	ADP
fbem-2005	19	14	income	income	NOUN
fbem-2005	19	15	,	,	PUNCT
fbem-2005	19	16	so	so	CCONJ
fbem-2005	19	17	if	if	SCONJ
fbem-2005	19	18	the	the	DET
fbem-2005	19	19	elderly	elderly	ADJ
fbem-2005	19	20	are	be	AUX
fbem-2005	19	21	sick	sick	ADJ
fbem-2005	19	22	,	,	PUNCT
fbem-2005	19	23	their	their	PRON
fbem-2005	19	24	medical	medical	ADJ
fbem-2005	19	25	expenses	expense	NOUN
fbem-2005	19	26	are	be	AUX
fbem-2005	19	27	mostly	mostly	ADV
fbem-2005	19	28	paid	pay	VERB
fbem-2005	19	29	by	by	ADP
fbem-2005	19	30	their	their	PRON
fbem-2005	19	31	children	child	NOUN
fbem-2005	19	32	and	and	CCONJ
fbem-2005	19	33	women	woman	NOUN
fbem-2005	19	34	.	.	PUNCT
fbem-2005	20	1	however	however	ADV
fbem-2005	20	2	,	,	PUNCT
fbem-2005	20	3	at	at	ADP
fbem-2005	20	4	present	present	ADJ
fbem-2005	20	5	,	,	PUNCT
fbem-2005	20	6	china	china	PROPN
fbem-2005	20	7	's	's	PART
fbem-2005	20	8	special	special	ADJ
fbem-2005	20	9	additional	additional	ADJ
fbem-2005	20	10	deduction	deduction	NOUN
fbem-2005	20	11	regulation	regulation	NOUN
fbem-2005	20	12	does	do	AUX
fbem-2005	20	13	not	not	PART
fbem-2005	20	14	include	include	VERB
fbem-2005	20	15	taxpayers	taxpayer	NOUN
fbem-2005	20	16	'	'	PART
fbem-2005	20	17	parents	parent	NOUN
fbem-2005	20	18	,	,	PUNCT
fbem-2005	20	19	which	which	PRON
fbem-2005	20	20	is	be	AUX
fbem-2005	20	21	obviously	obviously	ADV
fbem-2005	20	22	not	not	PART
fbem-2005	20	23	reasonable	reasonable	ADJ
fbem-2005	20	24	.	.	PUNCT
fbem-2005	21	1	2	2	X
fbem-2005	21	2	.	.	X
fbem-2005	21	3	at	at	ADP
fbem-2005	21	4	present	present	ADJ
fbem-2005	21	5	,	,	PUNCT
fbem-2005	21	6	the	the	DET
fbem-2005	21	7	deduction	deduction	NOUN
fbem-2005	21	8	scope	scope	NOUN
fbem-2005	21	9	of	of	ADP
fbem-2005	21	10	medical	medical	ADJ
fbem-2005	21	11	expenses	expense	NOUN
fbem-2005	21	12	in	in	ADP
fbem-2005	21	13	china	china	PROPN
fbem-2005	21	14	is	be	AUX
fbem-2005	21	15	relatively	relatively	ADV
fbem-2005	21	16	narrow	narrow	ADJ
fbem-2005	21	17	,	,	PUNCT
fbem-2005	21	18	limited	limit	VERB
fbem-2005	21	19	to	to	ADP
fbem-2005	21	20	drugs	drug	NOUN
fbem-2005	21	21	.	.	PUNCT
fbem-2005	22	1	it	it	PRON
fbem-2005	22	2	can	can	AUX
fbem-2005	22	3	be	be	AUX
fbem-2005	22	4	appropriate	appropriate	ADJ
fbem-2005	22	5	consideration	consideration	NOUN
fbem-2005	22	6	to	to	PART
fbem-2005	22	7	include	include	VERB
fbem-2005	22	8	the	the	DET
fbem-2005	22	9	corresponding	corresponding	ADJ
fbem-2005	22	10	medical	medical	ADJ
fbem-2005	22	11	services	service	NOUN
fbem-2005	22	12	and	and	CCONJ
fbem-2005	22	13	related	relate	VERB
fbem-2005	22	14	transportation	transportation	NOUN
fbem-2005	22	15	expenses	expense	NOUN
fbem-2005	22	16	into	into	ADP
fbem-2005	22	17	the	the	DET
fbem-2005	22	18	scope	scope	NOUN
fbem-2005	22	19	of	of	ADP
fbem-2005	22	20	special	special	ADJ
fbem-2005	22	21	additional	additional	ADJ
fbem-2005	22	22	deduction	deduction	NOUN
fbem-2005	22	23	for	for	ADP
fbem-2005	22	24	serious	serious	ADJ
fbem-2005	22	25	diseases	disease	NOUN
fbem-2005	22	26	.	.	PUNCT
fbem-2005	23	1	189	189	NUM
fbem-2005	23	2	3	3	NUM
fbem-2005	23	3	.	.	PUNCT
fbem-2005	24	1	china	china	PROPN
fbem-2005	24	2	's	's	PART
fbem-2005	24	3	current	current	ADJ
fbem-2005	24	4	special	special	ADJ
fbem-2005	24	5	additional	additional	ADJ
fbem-2005	24	6	deduction	deduction	NOUN
fbem-2005	24	7	system	system	NOUN
fbem-2005	24	8	for	for	ADP
fbem-2005	24	9	supporting	support	VERB
fbem-2005	24	10	the	the	DET
fbem-2005	24	11	elderly	elderly	ADJ
fbem-2005	24	12	is	be	AUX
fbem-2005	24	13	insufficient	insufficient	ADJ
fbem-2005	24	14	3.1	3.1	NUM
fbem-2005	24	15	.	.	PUNCT
fbem-2005	24	16	specific	specific	ADJ
fbem-2005	24	17	provisions	provision	NOUN
fbem-2005	24	18	on	on	ADP
fbem-2005	24	19	special	special	ADJ
fbem-2005	24	20	additional	additional	ADJ
fbem-2005	24	21	deductions	deduction	NOUN
fbem-2005	24	22	for	for	ADP
fbem-2005	24	23	supporting	support	VERB
fbem-2005	24	24	the	the	DET
fbem-2005	24	25	elderly	elderly	ADJ
fbem-2005	24	26	"	"	PUNCT
fbem-2005	24	27	individual	individual	ADJ
fbem-2005	24	28	income	income	NOUN
fbem-2005	24	29	tax	tax	NOUN
fbem-2005	24	30	special	special	ADJ
fbem-2005	24	31	additional	additional	ADJ
fbem-2005	24	32	deduction	deduction	NOUN
fbem-2005	24	33	interim	interim	ADJ
fbem-2005	24	34	measures	measure	NOUN
fbem-2005	24	35	"	"	PUNCT
fbem-2005	24	36	regulation	regulation	NOUN
fbem-2005	24	37	,	,	PUNCT
fbem-2005	24	38	the	the	DET
fbem-2005	24	39	only	only	ADJ
fbem-2005	24	40	child	child	NOUN
fbem-2005	24	41	supports	support	VERB
fbem-2005	24	42	the	the	DET
fbem-2005	24	43	elderly	elderly	ADJ
fbem-2005	24	44	,	,	PUNCT
fbem-2005	24	45	can	can	AUX
fbem-2005	24	46	deduct	deduct	VERB
fbem-2005	24	47	a	a	DET
fbem-2005	24	48	quota	quota	NOUN
fbem-2005	24	49	of	of	ADP
fbem-2005	24	50	2,000	2,000	NUM
fbem-2005	24	51	yuan	yuan	NOUN
fbem-2005	24	52	every	every	DET
fbem-2005	24	53	month	month	NOUN
fbem-2005	24	54	.	.	PUNCT
fbem-2005	25	1	however	however	ADV
fbem-2005	25	2	,	,	PUNCT
fbem-2005	25	3	if	if	SCONJ
fbem-2005	25	4	the	the	DET
fbem-2005	25	5	only	only	ADJ
fbem-2005	25	6	child	child	NOUN
fbem-2005	25	7	is	be	AUX
fbem-2005	25	8	not	not	PART
fbem-2005	25	9	allowed	allow	VERB
fbem-2005	25	10	to	to	PART
fbem-2005	25	11	support	support	VERB
fbem-2005	25	12	the	the	DET
fbem-2005	25	13	elderly	elderly	ADJ
fbem-2005	25	14	,	,	PUNCT
fbem-2005	25	15	the	the	DET
fbem-2005	25	16	specific	specific	ADJ
fbem-2005	25	17	deduction	deduction	NOUN
fbem-2005	25	18	per	per	ADP
fbem-2005	25	19	person	person	NOUN
fbem-2005	25	20	shall	shall	AUX
fbem-2005	25	21	not	not	PART
fbem-2005	25	22	be	be	AUX
fbem-2005	25	23	higher	high	ADJ
fbem-2005	25	24	than	than	ADP
fbem-2005	25	25	1,000	1,000	NUM
fbem-2005	25	26	yuan	yuan	NOUN
fbem-2005	25	27	/	/	SYM
fbem-2005	25	28	month	month	NOUN
fbem-2005	25	29	.	.	PUNCT
fbem-2005	26	1	in	in	ADP
fbem-2005	26	2	particular	particular	ADJ
fbem-2005	26	3	,	,	PUNCT
fbem-2005	26	4	the	the	DET
fbem-2005	26	5	dependant	dependant	NOUN
fbem-2005	26	6	has	have	VERB
fbem-2005	26	7	priority	priority	NOUN
fbem-2005	26	8	over	over	ADP
fbem-2005	26	9	the	the	DET
fbem-2005	26	10	interchild	interchild	PROPN
fbem-2005	26	11	agreement	agreement	NOUN
fbem-2005	26	12	,	,	PUNCT
fbem-2005	26	13	and	and	CCONJ
fbem-2005	26	14	the	the	DET
fbem-2005	26	15	specific	specific	ADJ
fbem-2005	26	16	provisions	provision	NOUN
fbem-2005	26	17	are	be	AUX
fbem-2005	26	18	shown	show	VERB
fbem-2005	26	19	in	in	ADP
fbem-2005	26	20	table	table	NOUN
fbem-2005	26	21	2	2	NUM
fbem-2005	26	22	below	below	ADV
fbem-2005	26	23	.	.	PUNCT
fbem-2005	27	1	table	table	NOUN
fbem-2005	27	2	2	2	NUM
fbem-2005	27	3	.	.	PUNCT
fbem-2005	27	4	special	special	ADJ
fbem-2005	27	5	additional	additional	ADJ
fbem-2005	27	6	deduction	deduction	NOUN
fbem-2005	27	7	system	system	NOUN
fbem-2005	27	8	for	for	ADP
fbem-2005	27	9	supporting	support	VERB
fbem-2005	27	10	the	the	DET
fbem-2005	27	11	elderly	elderly	ADJ
fbem-2005	27	12	deduct	deduct	VERB
fbem-2005	27	13	the	the	DET
fbem-2005	27	14	main	main	ADJ
fbem-2005	27	15	body	body	NOUN
fbem-2005	27	16	①	①	NUM
fbem-2005	27	17	supports	support	VERB
fbem-2005	27	18	the	the	DET
fbem-2005	27	19	children	child	NOUN
fbem-2005	27	20	;	;	PUNCT
fbem-2005	27	21	②	②	NUM
fbem-2005	27	22	supports	support	VERB
fbem-2005	27	23	both	both	CCONJ
fbem-2005	27	24	deceased	deceased	ADJ
fbem-2005	27	25	grandparents	grandparent	NOUN
fbem-2005	27	26	or	or	CCONJ
fbem-2005	27	27	maternal	maternal	ADJ
fbem-2005	27	28	grandparents	grandparent	NOUN
fbem-2005	27	29	,	,	PUNCT
fbem-2005	27	30	grandchildren	grandchild	NOUN
fbem-2005	27	31	and	and	CCONJ
fbem-2005	27	32	grandchildren	grandchild	NOUN
fbem-2005	27	33	scope	scope	NOUN
fbem-2005	27	34	of	of	ADP
fbem-2005	27	35	expenses	expense	NOUN
fbem-2005	27	36	included	include	VERB
fbem-2005	27	37	①	①	NUM
fbem-2005	27	38	shall	shall	AUX
fbem-2005	27	39	be	be	AUX
fbem-2005	27	40	aged	age	VERB
fbem-2005	27	41	60	60	NUM
fbem-2005	27	42	and	and	CCONJ
fbem-2005	27	43	older	old	ADJ
fbem-2005	27	44	;	;	PUNCT
fbem-2005	27	45	②	②	NUM
fbem-2005	27	46	dependents	dependent	NOUN
fbem-2005	27	47	are	be	AUX
fbem-2005	27	48	(	(	PUNCT
fbem-2005	27	49	other	other	ADJ
fbem-2005	27	50	)	)	PUNCT
fbem-2005	27	51	grandparents	grandparent	NOUN
fbem-2005	27	52	and	and	CCONJ
fbem-2005	27	53	whose	whose	DET
fbem-2005	27	54	children	child	NOUN
fbem-2005	27	55	have	have	AUX
fbem-2005	27	56	died	die	VERB
fbem-2005	27	57	expenses	expense	NOUN
fbem-2005	27	58	not	not	PART
fbem-2005	27	59	included	include	VERB
fbem-2005	27	60	other	other	ADJ
fbem-2005	27	61	dependents	dependent	NOUN
fbem-2005	27	62	(	(	PUNCT
fbem-2005	27	63	such	such	ADJ
fbem-2005	27	64	as	as	ADP
fbem-2005	27	65	in	in	ADP
fbem-2005	27	66	-	-	PUNCT
fbem-2005	27	67	laws	law	NOUN
fbem-2005	27	68	,	,	PUNCT
fbem-2005	27	69	in	in	ADP
fbem-2005	27	70	-	-	PUNCT
fbem-2005	27	71	laws	law	NOUN
fbem-2005	27	72	,	,	PUNCT
fbem-2005	27	73	etc	etc	X
fbem-2005	27	74	.	.	X
fbem-2005	27	75	)	)	PUNCT
fbem-2005	28	1	computation	computation	NOUN
fbem-2005	28	2	time	time	NOUN
fbem-2005	28	3	it	it	PRON
fbem-2005	28	4	is	be	AUX
fbem-2005	28	5	the	the	DET
fbem-2005	28	6	month	month	NOUN
fbem-2005	28	7	when	when	SCONJ
fbem-2005	28	8	the	the	DET
fbem-2005	28	9	dependant	dependant	NOUN
fbem-2005	28	10	reaches	reach	VERB
fbem-2005	28	11	the	the	DET
fbem-2005	28	12	age	age	NOUN
fbem-2005	28	13	of	of	ADP
fbem-2005	28	14	60	60	NUM
fbem-2005	28	15	to	to	ADP
fbem-2005	28	16	the	the	DET
fbem-2005	28	17	year	year	NOUN
fbem-2005	28	18	of	of	ADP
fbem-2005	28	19	the	the	DET
fbem-2005	28	20	termination	termination	NOUN
fbem-2005	28	21	of	of	ADP
fbem-2005	28	22	the	the	DET
fbem-2005	28	23	support	support	NOUN
fbem-2005	28	24	obligation	obligation	NOUN
fbem-2005	28	25	3.2	3.2	NUM
fbem-2005	28	26	.	.	PUNCT
fbem-2005	29	1	the	the	DET
fbem-2005	29	2	insufficiency	insufficiency	NOUN
fbem-2005	29	3	of	of	ADP
fbem-2005	29	4	the	the	DET
fbem-2005	29	5	special	special	ADJ
fbem-2005	29	6	additional	additional	ADJ
fbem-2005	29	7	deduction	deduction	NOUN
fbem-2005	29	8	system	system	NOUN
fbem-2005	29	9	for	for	ADP
fbem-2005	29	10	supporting	support	VERB
fbem-2005	29	11	the	the	DET
fbem-2005	29	12	elderly	elderly	ADJ
fbem-2005	29	13	1	1	NUM
fbem-2005	29	14	.	.	PUNCT
fbem-2005	30	1	the	the	DET
fbem-2005	30	2	special	special	ADJ
fbem-2005	30	3	additional	additional	ADJ
fbem-2005	30	4	deduction	deduction	NOUN
fbem-2005	30	5	for	for	ADP
fbem-2005	30	6	supporting	support	VERB
fbem-2005	30	7	the	the	DET
fbem-2005	30	8	elderly	elderly	ADJ
fbem-2005	30	9	is	be	AUX
fbem-2005	30	10	not	not	PART
fbem-2005	30	11	deducted	deduct	VERB
fbem-2005	30	12	by	by	ADP
fbem-2005	30	13	the	the	DET
fbem-2005	30	14	family	family	NOUN
fbem-2005	30	15	unit	unit	NOUN
fbem-2005	30	16	,	,	PUNCT
fbem-2005	30	17	which	which	PRON
fbem-2005	30	18	is	be	AUX
fbem-2005	30	19	not	not	PART
fbem-2005	30	20	in	in	ADP
fbem-2005	30	21	line	line	NOUN
fbem-2005	30	22	with	with	ADP
fbem-2005	30	23	the	the	DET
fbem-2005	30	24	actual	actual	ADJ
fbem-2005	30	25	situation	situation	NOUN
fbem-2005	30	26	of	of	ADP
fbem-2005	30	27	most	most	ADJ
fbem-2005	30	28	families	family	NOUN
fbem-2005	30	29	supporting	support	VERB
fbem-2005	30	30	the	the	DET
fbem-2005	30	31	elderly	elderly	ADJ
fbem-2005	30	32	in	in	ADP
fbem-2005	30	33	real	real	ADJ
fbem-2005	30	34	life	life	NOUN
fbem-2005	30	35	.	.	PUNCT
fbem-2005	31	1	2	2	X
fbem-2005	31	2	.	.	X
fbem-2005	31	3	in	in	ADP
fbem-2005	31	4	real	real	ADJ
fbem-2005	31	5	life	life	NOUN
fbem-2005	31	6	,	,	PUNCT
fbem-2005	31	7	after	after	SCONJ
fbem-2005	31	8	the	the	DET
fbem-2005	31	9	two	two	NUM
fbem-2005	31	10	couples	couple	NOUN
fbem-2005	31	11	get	get	AUX
fbem-2005	31	12	married	marry	VERB
fbem-2005	31	13	,	,	PUNCT
fbem-2005	31	14	they	they	PRON
fbem-2005	31	15	often	often	ADV
fbem-2005	31	16	support	support	VERB
fbem-2005	31	17	their	their	PRON
fbem-2005	31	18	parents	parent	NOUN
fbem-2005	31	19	together	together	ADV
fbem-2005	31	20	,	,	PUNCT
fbem-2005	31	21	which	which	PRON
fbem-2005	31	22	is	be	AUX
fbem-2005	31	23	influenced	influence	VERB
fbem-2005	31	24	by	by	ADP
fbem-2005	31	25	the	the	DET
fbem-2005	31	26	traditional	traditional	ADJ
fbem-2005	31	27	culture	culture	NOUN
fbem-2005	31	28	of	of	ADP
fbem-2005	31	29	the	the	DET
fbem-2005	31	30	chinese	chinese	ADJ
fbem-2005	31	31	nation	nation	NOUN
fbem-2005	31	32	.	.	PUNCT
fbem-2005	32	1	at	at	ADP
fbem-2005	32	2	present	present	ADJ
fbem-2005	32	3	,	,	PUNCT
fbem-2005	32	4	the	the	DET
fbem-2005	32	5	taxpayers	taxpayer	NOUN
fbem-2005	32	6	stipulated	stipulate	VERB
fbem-2005	32	7	in	in	ADP
fbem-2005	32	8	the	the	DET
fbem-2005	32	9	special	special	ADJ
fbem-2005	32	10	additional	additional	ADJ
fbem-2005	32	11	deduction	deduction	NOUN
fbem-2005	32	12	for	for	ADP
fbem-2005	32	13	supporting	support	VERB
fbem-2005	32	14	the	the	DET
fbem-2005	32	15	elderly	elderly	ADJ
fbem-2005	32	16	in	in	ADP
fbem-2005	32	17	china	china	PROPN
fbem-2005	32	18	are	be	AUX
fbem-2005	32	19	only	only	ADV
fbem-2005	32	20	allowed	allow	VERB
fbem-2005	32	21	to	to	PART
fbem-2005	32	22	deduct	deduct	VERB
fbem-2005	32	23	their	their	PRON
fbem-2005	32	24	parents	parent	NOUN
fbem-2005	32	25	'	'	PART
fbem-2005	32	26	alimony	alimony	NOUN
fbem-2005	32	27	,	,	PUNCT
fbem-2005	32	28	but	but	CCONJ
fbem-2005	32	29	not	not	PART
fbem-2005	32	30	the	the	DET
fbem-2005	32	31	in	in	NOUN
fbem-2005	32	32	-	-	PUNCT
fbem-2005	32	33	in	in	ADP
fbem-2005	32	34	-	-	PUNCT
fbem-2005	32	35	laws	law	NOUN
fbem-2005	32	36	or	or	CCONJ
fbem-2005	32	37	in	in	ADP
fbem-2005	32	38	-	-	PUNCT
fbem-2005	32	39	laws	law	NOUN
fbem-2005	32	40	,	,	PUNCT
fbem-2005	32	41	which	which	PRON
fbem-2005	32	42	can	can	AUX
fbem-2005	32	43	not	not	PART
fbem-2005	32	44	fully	fully	ADV
fbem-2005	32	45	reflect	reflect	VERB
fbem-2005	32	46	the	the	DET
fbem-2005	32	47	benefit	benefit	NOUN
fbem-2005	32	48	of	of	ADP
fbem-2005	32	49	the	the	DET
fbem-2005	32	50	special	special	ADJ
fbem-2005	32	51	deduction	deduction	NOUN
fbem-2005	32	52	,	,	PUNCT
fbem-2005	32	53	and	and	CCONJ
fbem-2005	32	54	in	in	ADP
fbem-2005	32	55	a	a	DET
fbem-2005	32	56	sense	sense	NOUN
fbem-2005	32	57	,	,	PUNCT
fbem-2005	32	58	it	it	PRON
fbem-2005	32	59	is	be	AUX
fbem-2005	32	60	not	not	PART
fbem-2005	32	61	conducive	conducive	ADJ
fbem-2005	32	62	to	to	ADP
fbem-2005	32	63	stimulating	stimulate	VERB
fbem-2005	32	64	the	the	DET
fbem-2005	32	65	enthusiasm	enthusiasm	NOUN
fbem-2005	32	66	of	of	ADP
fbem-2005	32	67	the	the	DET
fbem-2005	32	68	widowed	widow	VERB
fbem-2005	32	69	party	party	NOUN
fbem-2005	32	70	to	to	PART
fbem-2005	32	71	support	support	VERB
fbem-2005	32	72	the	the	DET
fbem-2005	32	73	other	other	ADJ
fbem-2005	32	74	party	party	NOUN
fbem-2005	32	75	's	's	PART
fbem-2005	32	76	parents	parent	NOUN
fbem-2005	32	77	.	.	PUNCT
fbem-2005	33	1	4	4	X
fbem-2005	33	2	.	.	X
fbem-2005	33	3	international	international	ADJ
fbem-2005	33	4	practice	practice	NOUN
fbem-2005	33	5	for	for	ADP
fbem-2005	33	6	handling	handle	VERB
fbem-2005	33	7	personal	personal	ADJ
fbem-2005	33	8	income	income	NOUN
fbem-2005	33	9	tax	tax	NOUN
fbem-2005	33	10	on	on	ADP
fbem-2005	33	11	medical	medical	ADJ
fbem-2005	33	12	expenses	expense	NOUN
fbem-2005	33	13	and	and	CCONJ
fbem-2005	33	14	expenses	expense	NOUN
fbem-2005	33	15	for	for	ADP
fbem-2005	33	16	supporting	support	VERB
fbem-2005	33	17	the	the	DET
fbem-2005	33	18	elderly	elderly	ADJ
fbem-2005	33	19	4.1	4.1	NUM
fbem-2005	33	20	.	.	PUNCT
fbem-2005	34	1	japanese	japanese	ADJ
fbem-2005	34	2	personal	personal	ADJ
fbem-2005	34	3	income	income	NOUN
fbem-2005	34	4	tax	tax	NOUN
fbem-2005	34	5	medical	medical	ADJ
fbem-2005	34	6	expenses	expense	NOUN
fbem-2005	34	7	and	and	CCONJ
fbem-2005	34	8	supporting	support	VERB
fbem-2005	34	9	the	the	DET
fbem-2005	34	10	elderly	elderly	ADJ
fbem-2005	34	11	4.1.1	4.1.1	NUM
fbem-2005	34	12	.	.	PUNCT
fbem-2005	35	1	scope	scope	NOUN
fbem-2005	35	2	of	of	ADP
fbem-2005	35	3	deductible	deductible	ADJ
fbem-2005	35	4	medical	medical	ADJ
fbem-2005	35	5	expenses	expense	NOUN
fbem-2005	35	6	it	it	PRON
fbem-2005	35	7	includes	include	VERB
fbem-2005	35	8	not	not	PART
fbem-2005	35	9	only	only	ADV
fbem-2005	35	10	the	the	DET
fbem-2005	35	11	cost	cost	NOUN
fbem-2005	35	12	of	of	ADP
fbem-2005	35	13	physical	physical	ADJ
fbem-2005	35	14	examination	examination	NOUN
fbem-2005	35	15	and	and	CCONJ
fbem-2005	35	16	surgery	surgery	NOUN
fbem-2005	35	17	,	,	PUNCT
fbem-2005	35	18	medical	medical	ADJ
fbem-2005	35	19	supplies	supply	NOUN
fbem-2005	35	20	and	and	CCONJ
fbem-2005	35	21	other	other	ADJ
fbem-2005	35	22	general	general	ADJ
fbem-2005	35	23	medical	medical	ADJ
fbem-2005	35	24	expenses	expense	NOUN
fbem-2005	35	25	,	,	PUNCT
fbem-2005	35	26	but	but	CCONJ
fbem-2005	35	27	also	also	ADV
fbem-2005	35	28	the	the	DET
fbem-2005	35	29	cost	cost	NOUN
fbem-2005	35	30	of	of	ADP
fbem-2005	35	31	buying	buy	VERB
fbem-2005	35	32	drugs	drug	NOUN
fbem-2005	35	33	in	in	ADP
fbem-2005	35	34	a	a	DET
fbem-2005	35	35	fixed	fix	VERB
fbem-2005	35	36	place	place	NOUN
fbem-2005	35	37	to	to	PART
fbem-2005	35	38	maintain	maintain	VERB
fbem-2005	35	39	the	the	DET
fbem-2005	35	40	physical	physical	ADJ
fbem-2005	35	41	condition	condition	NOUN
fbem-2005	35	42	and	and	CCONJ
fbem-2005	35	43	prevent	prevent	NOUN
fbem-2005	35	44	diseases	disease	NOUN
fbem-2005	35	45	.	.	PUNCT
fbem-2005	36	1	4.1.2	4.1.2	NUM
fbem-2005	36	2	.	.	PUNCT
fbem-2005	36	3	allocation	allocation	NOUN
fbem-2005	36	4	method	method	NOUN
fbem-2005	36	5	the	the	DET
fbem-2005	36	6	taxpayer	taxpayer	NOUN
fbem-2005	36	7	himself	himself	PRON
fbem-2005	36	8	,	,	PUNCT
fbem-2005	36	9	his	his	PRON
fbem-2005	36	10	spouse	spouse	NOUN
fbem-2005	36	11	and	and	CCONJ
fbem-2005	36	12	his	his	PRON
fbem-2005	36	13	relatives	relative	NOUN
fbem-2005	36	14	living	live	VERB
fbem-2005	36	15	together	together	ADV
fbem-2005	36	16	can	can	AUX
fbem-2005	36	17	choose	choose	VERB
fbem-2005	36	18	to	to	PART
fbem-2005	36	19	deduct	deduct	VERB
fbem-2005	36	20	it	it	PRON
fbem-2005	36	21	by	by	ADP
fbem-2005	36	22	himself	himself	PRON
fbem-2005	36	23	or	or	CCONJ
fbem-2005	36	24	the	the	DET
fbem-2005	36	25	other	other	ADJ
fbem-2005	36	26	party	party	NOUN
fbem-2005	36	27	,	,	PUNCT
fbem-2005	36	28	and	and	CCONJ
fbem-2005	36	29	the	the	DET
fbem-2005	36	30	japanese	japanese	ADJ
fbem-2005	36	31	residents	resident	NOUN
fbem-2005	36	32	must	must	AUX
fbem-2005	36	33	be	be	AUX
fbem-2005	36	34	required	require	VERB
fbem-2005	36	35	to	to	PART
fbem-2005	36	36	apply	apply	VERB
fbem-2005	36	37	the	the	DET
fbem-2005	36	38	deduction	deduction	NOUN
fbem-2005	36	39	of	of	ADP
fbem-2005	36	40	medical	medical	ADJ
fbem-2005	36	41	expenses	expense	NOUN
fbem-2005	36	42	.	.	PUNCT
fbem-2005	37	1	4.2	4.2	NUM
fbem-2005	37	2	.	.	PUNCT
fbem-2005	38	1	indian	indian	ADJ
fbem-2005	38	2	personal	personal	ADJ
fbem-2005	38	3	income	income	NOUN
fbem-2005	38	4	tax	tax	NOUN
fbem-2005	38	5	medical	medical	ADJ
fbem-2005	38	6	expenses	expense	NOUN
fbem-2005	38	7	and	and	CCONJ
fbem-2005	38	8	maintenance	maintenance	NOUN
fbem-2005	38	9	of	of	ADP
fbem-2005	38	10	the	the	DET
fbem-2005	38	11	elderly	elderly	ADJ
fbem-2005	38	12	4.2.1	4.2.1	NUM
fbem-2005	38	13	.	.	PUNCT
fbem-2005	39	1	scope	scope	NOUN
fbem-2005	39	2	of	of	ADP
fbem-2005	39	3	deductible	deductible	ADJ
fbem-2005	39	4	medical	medical	ADJ
fbem-2005	39	5	expenses	expense	NOUN
fbem-2005	39	6	indian	indian	ADJ
fbem-2005	39	7	income	income	NOUN
fbem-2005	39	8	tax	tax	NOUN
fbem-2005	39	9	deduction	deduction	NOUN
fbem-2005	39	10	items	item	NOUN
fbem-2005	39	11	including	include	VERB
fbem-2005	39	12	endowment	endowment	NOUN
fbem-2005	39	13	insurance	insurance	NOUN
fbem-2005	39	14	premium	premium	NOUN
fbem-2005	39	15	,	,	PUNCT
fbem-2005	39	16	medical	medical	ADJ
fbem-2005	39	17	insurance	insurance	NOUN
fbem-2005	39	18	,	,	PUNCT
fbem-2005	39	19	disability	disability	NOUN
fbem-2005	39	20	treatment	treatment	NOUN
fbem-2005	39	21	such	such	ADJ
fbem-2005	39	22	as	as	ADP
fbem-2005	39	23	rehabilitation	rehabilitation	NOUN
fbem-2005	39	24	,	,	PUNCT
fbem-2005	39	25	medical	medical	ADJ
fbem-2005	39	26	expenses	expense	NOUN
fbem-2005	39	27	,	,	PUNCT
fbem-2005	39	28	the	the	DET
fbem-2005	39	29	repayment	repayment	NOUN
fbem-2005	39	30	of	of	ADP
fbem-2005	39	31	higher	high	ADJ
fbem-2005	39	32	education	education	NOUN
fbem-2005	39	33	loans	loan	NOUN
fbem-2005	39	34	,	,	PUNCT
fbem-2005	39	35	donations	donation	NOUN
fbem-2005	39	36	to	to	ADP
fbem-2005	39	37	charity	charity	NOUN
fbem-2005	39	38	,	,	PUNCT
fbem-2005	39	39	the	the	DET
fbem-2005	39	40	rent	rent	NOUN
fbem-2005	39	41	paid	pay	VERB
fbem-2005	39	42	,	,	PUNCT
fbem-2005	39	43	interest	interest	NOUN
fbem-2005	39	44	on	on	ADP
fbem-2005	39	45	certain	certain	ADJ
fbem-2005	39	46	securities	security	NOUN
fbem-2005	39	47	,	,	PUNCT
fbem-2005	39	48	royalties	royalty	NOUN
fbem-2005	39	49	from	from	ADP
fbem-2005	39	50	foreign	foreign	ADJ
fbem-2005	39	51	companies	company	NOUN
fbem-2005	39	52	,	,	PUNCT
fbem-2005	39	53	teachers	teacher	NOUN
fbem-2005	39	54	and	and	CCONJ
fbem-2005	39	55	professors	professor	NOUN
fbem-2005	39	56	from	from	ADP
fbem-2005	39	57	abroad	abroad	ADV
fbem-2005	39	58	,	,	PUNCT
fbem-2005	39	59	professional	professional	ADJ
fbem-2005	39	60	income	income	NOUN
fbem-2005	39	61	from	from	ADP
fbem-2005	39	62	abroad	abroad	ADV
fbem-2005	39	63	,	,	PUNCT
fbem-2005	39	64	provide	provide	VERB
fbem-2005	39	65	services	service	NOUN
fbem-2005	39	66	in	in	ADP
fbem-2005	39	67	india	india	PROPN
fbem-2005	39	68	and	and	CCONJ
fbem-2005	39	69	abroad	abroad	ADV
fbem-2005	39	70	,	,	PUNCT
fbem-2005	39	71	the	the	DET
fbem-2005	39	72	income	income	NOUN
fbem-2005	39	73	of	of	ADP
fbem-2005	39	74	the	the	DET
fbem-2005	39	75	blind	blind	NOUN
fbem-2005	39	76	and	and	CCONJ
fbem-2005	39	77	the	the	DET
fbem-2005	39	78	disabled	disabled	ADJ
fbem-2005	39	79	,	,	PUNCT
fbem-2005	39	80	and	and	CCONJ
fbem-2005	39	81	so	so	ADV
fbem-2005	39	82	on	on	ADV
fbem-2005	39	83	.	.	PUNCT
fbem-2005	40	1	4.2.2	4.2.2	X
fbem-2005	40	2	.	.	PUNCT
fbem-2005	40	3	allocation	allocation	NOUN
fbem-2005	40	4	method	method	NOUN
fbem-2005	40	5	when	when	SCONJ
fbem-2005	40	6	the	the	DET
fbem-2005	40	7	taxpayer	taxpayer	NOUN
fbem-2005	40	8	is	be	AUX
fbem-2005	40	9	in	in	ADP
fbem-2005	40	10	an	an	DET
fbem-2005	40	11	individual	individual	NOUN
fbem-2005	40	12	,	,	PUNCT
fbem-2005	40	13	the	the	DET
fbem-2005	40	14	deduction	deduction	NOUN
fbem-2005	40	15	subject	subject	NOUN
fbem-2005	40	16	is	be	AUX
fbem-2005	40	17	himself	himself	PRON
fbem-2005	40	18	or	or	CCONJ
fbem-2005	40	19	a	a	DET
fbem-2005	40	20	dependent	dependent	ADJ
fbem-2005	40	21	;	;	PUNCT
fbem-2005	40	22	when	when	SCONJ
fbem-2005	40	23	the	the	DET
fbem-2005	40	24	taxpayer	taxpayer	NOUN
fbem-2005	40	25	is	be	AUX
fbem-2005	40	26	in	in	ADP
fbem-2005	40	27	an	an	DET
fbem-2005	40	28	indian	indian	ADJ
fbem-2005	40	29	union	union	PROPN
fbem-2005	40	30	family	family	NOUN
fbem-2005	40	31	,	,	PUNCT
fbem-2005	40	32	the	the	DET
fbem-2005	40	33	deduction	deduction	NOUN
fbem-2005	40	34	subject	subject	NOUN
fbem-2005	40	35	is	be	AUX
fbem-2005	40	36	in	in	ADP
fbem-2005	40	37	any	any	DET
fbem-2005	40	38	family	family	NOUN
fbem-2005	40	39	member	member	NOUN
fbem-2005	40	40	.	.	PUNCT
fbem-2005	41	1	5	5	NUM
fbem-2005	41	2	.	.	X
fbem-2005	41	3	the	the	DET
fbem-2005	41	4	personal	personal	ADJ
fbem-2005	41	5	income	income	NOUN
fbem-2005	41	6	tax	tax	NOUN
fbem-2005	41	7	deduction	deduction	NOUN
fbem-2005	41	8	system	system	NOUN
fbem-2005	41	9	of	of	ADP
fbem-2005	41	10	medical	medical	ADJ
fbem-2005	41	11	expenses	expense	NOUN
fbem-2005	41	12	and	and	CCONJ
fbem-2005	41	13	the	the	DET
fbem-2005	41	14	expenses	expense	NOUN
fbem-2005	41	15	of	of	ADP
fbem-2005	41	16	supporting	support	VERB
fbem-2005	41	17	the	the	DET
fbem-2005	41	18	elderly	elderly	ADJ
fbem-2005	41	19	is	be	AUX
fbem-2005	41	20	used	use	VERB
fbem-2005	41	21	for	for	ADP
fbem-2005	41	22	reference	reference	NOUN
fbem-2005	41	23	and	and	CCONJ
fbem-2005	41	24	optimized	optimize	VERB
fbem-2005	41	25	5.1	5.1	NUM
fbem-2005	41	26	.	.	PUNCT
fbem-2005	42	1	special	special	ADJ
fbem-2005	42	2	additional	additional	ADJ
fbem-2005	42	3	deduction	deduction	NOUN
fbem-2005	42	4	for	for	ADP
fbem-2005	42	5	serious	serious	ADJ
fbem-2005	42	6	disease	disease	NOUN
fbem-2005	42	7	medical	medical	ADJ
fbem-2005	42	8	treatment	treatment	NOUN
fbem-2005	42	9	5.1.1	5.1.1	NOUN
fbem-2005	42	10	.	.	PUNCT
fbem-2005	42	11	appropriately	appropriately	ADV
fbem-2005	42	12	expand	expand	VERB
fbem-2005	42	13	the	the	DET
fbem-2005	42	14	scope	scope	NOUN
fbem-2005	42	15	of	of	ADP
fbem-2005	42	16	medical	medical	ADJ
fbem-2005	42	17	expenses	expense	NOUN
fbem-2005	42	18	deduction	deduction	NOUN
fbem-2005	42	19	according	accord	VERB
fbem-2005	42	20	to	to	ADP
fbem-2005	42	21	the	the	DET
fbem-2005	42	22	above	above	ADJ
fbem-2005	42	23	analysis	analysis	NOUN
fbem-2005	42	24	,	,	PUNCT
fbem-2005	42	25	it	it	PRON
fbem-2005	42	26	can	can	AUX
fbem-2005	42	27	be	be	AUX
fbem-2005	42	28	seen	see	VERB
fbem-2005	42	29	that	that	SCONJ
fbem-2005	42	30	the	the	DET
fbem-2005	42	31	deduction	deduction	NOUN
fbem-2005	42	32	or	or	CCONJ
fbem-2005	42	33	credit	credit	NOUN
fbem-2005	42	34	scope	scope	NOUN
fbem-2005	42	35	of	of	ADP
fbem-2005	42	36	international	international	ADJ
fbem-2005	42	37	medical	medical	ADJ
fbem-2005	42	38	expenses	expense	NOUN
fbem-2005	42	39	not	not	PART
fbem-2005	42	40	only	only	ADV
fbem-2005	42	41	includes	include	VERB
fbem-2005	42	42	drugs	drug	NOUN
fbem-2005	42	43	,	,	PUNCT
fbem-2005	42	44	but	but	CCONJ
fbem-2005	42	45	also	also	ADV
fbem-2005	42	46	the	the	DET
fbem-2005	42	47	corresponding	corresponding	ADJ
fbem-2005	42	48	medical	medical	ADJ
fbem-2005	42	49	services	service	NOUN
fbem-2005	42	50	,	,	PUNCT
fbem-2005	42	51	and	and	CCONJ
fbem-2005	42	52	some	some	DET
fbem-2005	42	53	countries	country	NOUN
fbem-2005	42	54	even	even	ADV
fbem-2005	42	55	include	include	VERB
fbem-2005	42	56	the	the	DET
fbem-2005	42	57	transportation	transportation	NOUN
fbem-2005	42	58	expenses	expense	NOUN
fbem-2005	42	59	related	relate	VERB
fbem-2005	42	60	to	to	ADP
fbem-2005	42	61	medical	medical	ADJ
fbem-2005	42	62	treatment	treatment	NOUN
fbem-2005	42	63	.	.	PUNCT
fbem-2005	43	1	comparatively	comparatively	ADV
fbem-2005	43	2	speaking	speak	VERB
fbem-2005	43	3	,	,	PUNCT
fbem-2005	43	4	china	china	PROPN
fbem-2005	43	5	's	's	PART
fbem-2005	43	6	medical	medical	ADJ
fbem-2005	43	7	expenses	expense	NOUN
fbem-2005	43	8	deduction	deduction	NOUN
fbem-2005	43	9	range	range	NOUN
fbem-2005	43	10	is	be	AUX
fbem-2005	43	11	relatively	relatively	ADV
fbem-2005	43	12	narrow	narrow	ADJ
fbem-2005	43	13	,	,	PUNCT
fbem-2005	43	14	limited	limit	VERB
fbem-2005	43	15	to	to	ADP
fbem-2005	43	16	drugs	drug	NOUN
fbem-2005	43	17	.	.	PUNCT
fbem-2005	44	1	china	china	PROPN
fbem-2005	44	2	can	can	AUX
fbem-2005	44	3	appropriately	appropriately	ADV
fbem-2005	44	4	expand	expand	VERB
fbem-2005	44	5	the	the	DET
fbem-2005	44	6	scope	scope	NOUN
fbem-2005	44	7	of	of	ADP
fbem-2005	44	8	special	special	ADJ
fbem-2005	44	9	additional	additional	ADJ
fbem-2005	44	10	deductions	deduction	NOUN
fbem-2005	44	11	for	for	ADP
fbem-2005	44	12	medical	medical	ADJ
fbem-2005	44	13	treatment	treatment	NOUN
fbem-2005	44	14	for	for	ADP
fbem-2005	44	15	serious	serious	ADJ
fbem-2005	44	16	diseases	disease	NOUN
fbem-2005	44	17	,	,	PUNCT
fbem-2005	44	18	and	and	CCONJ
fbem-2005	44	19	gradually	gradually	ADV
fbem-2005	44	20	include	include	VERB
fbem-2005	44	21	medical	medical	ADJ
fbem-2005	44	22	expenses	expense	NOUN
fbem-2005	44	23	such	such	ADJ
fbem-2005	44	24	as	as	ADP
fbem-2005	44	25	dentures	denture	NOUN
fbem-2005	44	26	,	,	PUNCT
fbem-2005	44	27	artificial	artificial	ADJ
fbem-2005	44	28	limbs	limb	NOUN
fbem-2005	44	29	and	and	CCONJ
fbem-2005	44	30	rehabilitation	rehabilitation	NOUN
fbem-2005	44	31	expenses	expense	NOUN
fbem-2005	44	32	.	.	PUNCT
fbem-2005	45	1	5.1.2	5.1.2	X
fbem-2005	45	2	.	.	NOUN
fbem-2005	45	3	moderate	moderate	ADJ
fbem-2005	45	4	expand	expand	VERB
fbem-2005	45	5	the	the	DET
fbem-2005	45	6	scope	scope	NOUN
fbem-2005	45	7	of	of	ADP
fbem-2005	45	8	family	family	NOUN
fbem-2005	45	9	members	member	NOUN
fbem-2005	45	10	to	to	PART
fbem-2005	45	11	further	far	ADV
fbem-2005	45	12	reduce	reduce	VERB
fbem-2005	45	13	the	the	DET
fbem-2005	45	14	burden	burden	NOUN
fbem-2005	45	15	of	of	ADP
fbem-2005	45	16	family	family	NOUN
fbem-2005	45	17	medical	medical	ADJ
fbem-2005	45	18	expenses	expense	NOUN
fbem-2005	45	19	on	on	ADP
fbem-2005	45	20	the	the	DET
fbem-2005	45	21	one	one	NUM
fbem-2005	45	22	hand	hand	NOUN
fbem-2005	45	23	,	,	PUNCT
fbem-2005	45	24	in	in	ADP
fbem-2005	45	25	reality	reality	NOUN
fbem-2005	45	26	,	,	PUNCT
fbem-2005	45	27	the	the	DET
fbem-2005	45	28	elderly	elderly	ADJ
fbem-2005	45	29	are	be	AUX
fbem-2005	45	30	more	more	ADV
fbem-2005	45	31	likely	likely	ADJ
fbem-2005	45	32	to	to	PART
fbem-2005	45	33	be	be	AUX
fbem-2005	45	34	seriously	seriously	ADV
fbem-2005	45	35	ill	ill	ADJ
fbem-2005	45	36	than	than	ADP
fbem-2005	45	37	the	the	DET
fbem-2005	45	38	young	young	ADJ
fbem-2005	45	39	people	people	NOUN
fbem-2005	45	40	,	,	PUNCT
fbem-2005	45	41	including	include	VERB
fbem-2005	45	42	only	only	ADV
fbem-2005	45	43	the	the	DET
fbem-2005	45	44	taxpayers	taxpayer	NOUN
fbem-2005	45	45	,	,	PUNCT
fbem-2005	45	46	their	their	PRON
fbem-2005	45	47	spouses	spouse	NOUN
fbem-2005	45	48	and	and	CCONJ
fbem-2005	45	49	children	child	NOUN
fbem-2005	45	50	.	.	PUNCT
fbem-2005	46	1	on	on	ADP
fbem-2005	46	2	the	the	DET
fbem-2005	46	3	other	other	ADJ
fbem-2005	46	4	hand	hand	NOUN
fbem-2005	46	5	,	,	PUNCT
fbem-2005	46	6	in	in	ADP
fbem-2005	46	7	the	the	DET
fbem-2005	46	8	countries	country	NOUN
fbem-2005	46	9	we	we	PRON
fbem-2005	46	10	selected	select	VERB
fbem-2005	46	11	,	,	PUNCT
fbem-2005	46	12	the	the	DET
fbem-2005	46	13	treatment	treatment	NOUN
fbem-2005	46	14	of	of	ADP
fbem-2005	46	15	medical	medical	ADJ
fbem-2005	46	16	expenses	expense	NOUN
fbem-2005	46	17	is	be	AUX
fbem-2005	46	18	based	base	VERB
fbem-2005	46	19	on	on	ADP
fbem-2005	46	20	the	the	DET
fbem-2005	46	21	family	family	NOUN
fbem-2005	46	22	.	.	PUNCT
fbem-2005	47	1	therefore	therefore	ADV
fbem-2005	47	2	,	,	PUNCT
fbem-2005	47	3	it	it	PRON
fbem-2005	47	4	is	be	AUX
fbem-2005	47	5	necessary	necessary	ADJ
fbem-2005	47	6	to	to	PART
fbem-2005	47	7	increase	increase	VERB
fbem-2005	47	8	the	the	DET
fbem-2005	47	9	deduction	deduction	NOUN
fbem-2005	47	10	of	of	ADP
fbem-2005	47	11	serious	serious	ADJ
fbem-2005	47	12	disease	disease	NOUN
fbem-2005	47	13	medical	medical	ADJ
fbem-2005	47	14	expenses	expense	NOUN
fbem-2005	47	15	for	for	ADP
fbem-2005	47	16	taxpayers	taxpayer	NOUN
fbem-2005	47	17	'	'	PART
fbem-2005	47	18	parents	parent	NOUN
fbem-2005	47	19	to	to	PART
fbem-2005	47	20	further	far	ADV
fbem-2005	47	21	reduce	reduce	VERB
fbem-2005	47	22	the	the	DET
fbem-2005	47	23	burden	burden	NOUN
fbem-2005	47	24	of	of	ADP
fbem-2005	47	25	family	family	NOUN
fbem-2005	47	26	medical	medical	ADJ
fbem-2005	47	27	expenses	expense	NOUN
fbem-2005	47	28	.	.	PUNCT
fbem-2005	48	1	190	190	NUM
fbem-2005	48	2	5.2	5.2	NUM
fbem-2005	48	3	.	.	PUNCT
fbem-2005	49	1	special	special	ADJ
fbem-2005	49	2	additional	additional	ADJ
fbem-2005	49	3	deduction	deduction	NOUN
fbem-2005	49	4	for	for	ADP
fbem-2005	49	5	supporting	support	VERB
fbem-2005	49	6	the	the	DET
fbem-2005	49	7	elderly	elderly	ADJ
fbem-2005	49	8	china	china	PROPN
fbem-2005	49	9	's	's	PART
fbem-2005	49	10	tradition	tradition	NOUN
fbem-2005	49	11	and	and	CCONJ
fbem-2005	49	12	national	national	ADJ
fbem-2005	49	13	conditions	condition	NOUN
fbem-2005	49	14	should	should	AUX
fbem-2005	49	15	be	be	AUX
fbem-2005	49	16	taken	take	VERB
fbem-2005	49	17	into	into	ADP
fbem-2005	49	18	account	account	NOUN
fbem-2005	49	19	,	,	PUNCT
fbem-2005	49	20	and	and	CCONJ
fbem-2005	49	21	it	it	PRON
fbem-2005	49	22	is	be	AUX
fbem-2005	49	23	suggested	suggest	VERB
fbem-2005	49	24	to	to	PART
fbem-2005	49	25	take	take	VERB
fbem-2005	49	26	the	the	DET
fbem-2005	49	27	deduction	deduction	NOUN
fbem-2005	49	28	as	as	ADP
fbem-2005	49	29	a	a	DET
fbem-2005	49	30	family	family	NOUN
fbem-2005	49	31	unit	unit	NOUN
fbem-2005	49	32	,	,	PUNCT
fbem-2005	49	33	and	and	CCONJ
fbem-2005	49	34	expand	expand	VERB
fbem-2005	49	35	the	the	DET
fbem-2005	49	36	deduction	deduction	NOUN
fbem-2005	49	37	object	object	NOUN
fbem-2005	49	38	to	to	ADP
fbem-2005	49	39	taxpayers	taxpayer	NOUN
fbem-2005	49	40	'	'	PART
fbem-2005	49	41	inlaws	inlaw	NOUN
fbem-2005	49	42	or	or	CCONJ
fbem-2005	49	43	in	in	ADP
fbem-2005	49	44	-	-	PUNCT
fbem-2005	49	45	laws	law	NOUN
fbem-2005	49	46	.	.	PUNCT
fbem-2005	50	1	at	at	ADP
fbem-2005	50	2	the	the	DET
fbem-2005	50	3	same	same	ADJ
fbem-2005	50	4	time	time	NOUN
fbem-2005	50	5	,	,	PUNCT
fbem-2005	50	6	according	accord	VERB
fbem-2005	50	7	to	to	ADP
fbem-2005	50	8	the	the	DET
fbem-2005	50	9	physical	physical	ADJ
fbem-2005	50	10	health	health	NOUN
fbem-2005	50	11	status	status	NOUN
fbem-2005	50	12	of	of	ADP
fbem-2005	50	13	the	the	DET
fbem-2005	50	14	elderly	elderly	ADJ
fbem-2005	50	15	and	and	CCONJ
fbem-2005	50	16	other	other	ADJ
fbem-2005	50	17	factors	factor	NOUN
fbem-2005	50	18	,	,	PUNCT
fbem-2005	50	19	it	it	PRON
fbem-2005	50	20	should	should	AUX
fbem-2005	50	21	also	also	ADV
fbem-2005	50	22	be	be	AUX
fbem-2005	50	23	divided	divide	VERB
fbem-2005	50	24	into	into	ADP
fbem-2005	50	25	basic	basic	ADJ
fbem-2005	50	26	alimony	alimony	NOUN
fbem-2005	50	27	and	and	CCONJ
fbem-2005	50	28	medical	medical	ADJ
fbem-2005	50	29	care	care	NOUN
fbem-2005	50	30	expenses	expense	NOUN
fbem-2005	50	31	,	,	PUNCT
fbem-2005	50	32	as	as	ADP
fbem-2005	50	33	the	the	DET
fbem-2005	50	34	deduction	deduction	NOUN
fbem-2005	50	35	amount	amount	NOUN
fbem-2005	50	36	composed	compose	VERB
fbem-2005	50	37	of	of	ADP
fbem-2005	50	38	"	"	PUNCT
fbem-2005	50	39	standard	standard	ADJ
fbem-2005	50	40	deduction	deduction	NOUN
fbem-2005	50	41	+	+	CCONJ
fbem-2005	50	42	additional	additional	ADJ
fbem-2005	50	43	deduction	deduction	NOUN
fbem-2005	50	44	"	"	PUNCT
fbem-2005	50	45	.	.	PUNCT
fbem-2005	51	1	6	6	X
fbem-2005	51	2	.	.	X
fbem-2005	51	3	conclusion	conclusion	NOUN
fbem-2005	51	4	any	any	DET
fbem-2005	51	5	reform	reform	NOUN
fbem-2005	51	6	is	be	AUX
fbem-2005	51	7	a	a	DET
fbem-2005	51	8	process	process	NOUN
fbem-2005	51	9	of	of	ADP
fbem-2005	51	10	continuous	continuous	ADJ
fbem-2005	51	11	development	development	NOUN
fbem-2005	51	12	and	and	CCONJ
fbem-2005	51	13	improvement	improvement	NOUN
fbem-2005	51	14	.	.	PUNCT
fbem-2005	52	1	as	as	ADP
fbem-2005	52	2	a	a	DET
fbem-2005	52	3	direct	direct	ADJ
fbem-2005	52	4	tax	tax	NOUN
fbem-2005	52	5	,	,	PUNCT
fbem-2005	52	6	individual	individual	ADJ
fbem-2005	52	7	income	income	NOUN
fbem-2005	52	8	tax	tax	NOUN
fbem-2005	52	9	plays	play	VERB
fbem-2005	52	10	an	an	DET
fbem-2005	52	11	important	important	ADJ
fbem-2005	52	12	role	role	NOUN
fbem-2005	52	13	in	in	ADP
fbem-2005	52	14	regulating	regulate	VERB
fbem-2005	52	15	income	income	NOUN
fbem-2005	52	16	distribution	distribution	NOUN
fbem-2005	52	17	.	.	PUNCT
fbem-2005	53	1	individual	individual	ADJ
fbem-2005	53	2	income	income	NOUN
fbem-2005	53	3	tax	tax	NOUN
fbem-2005	53	4	reform	reform	NOUN
fbem-2005	53	5	affects	affect	VERB
fbem-2005	53	6	the	the	DET
fbem-2005	53	7	vital	vital	ADJ
fbem-2005	53	8	interests	interest	NOUN
fbem-2005	53	9	of	of	ADP
fbem-2005	53	10	the	the	DET
fbem-2005	53	11	broad	broad	ADJ
fbem-2005	53	12	masses	masse	NOUN
fbem-2005	53	13	of	of	ADP
fbem-2005	53	14	the	the	DET
fbem-2005	53	15	people	people	NOUN
fbem-2005	53	16	and	and	CCONJ
fbem-2005	53	17	has	have	VERB
fbem-2005	53	18	a	a	DET
fbem-2005	53	19	far	far	ADV
fbem-2005	53	20	-	-	PUNCT
fbem-2005	53	21	reaching	reach	VERB
fbem-2005	53	22	impact	impact	NOUN
fbem-2005	53	23	.	.	PUNCT
fbem-2005	54	1	it	it	PRON
fbem-2005	54	2	is	be	AUX
fbem-2005	54	3	hoped	hope	VERB
fbem-2005	54	4	that	that	SCONJ
fbem-2005	54	5	in	in	ADP
fbem-2005	54	6	the	the	DET
fbem-2005	54	7	future	future	NOUN
fbem-2005	54	8	,	,	PUNCT
fbem-2005	54	9	we	we	PRON
fbem-2005	54	10	will	will	AUX
fbem-2005	54	11	continue	continue	VERB
fbem-2005	54	12	to	to	PART
fbem-2005	54	13	give	give	VERB
fbem-2005	54	14	priority	priority	NOUN
fbem-2005	54	15	to	to	ADP
fbem-2005	54	16	the	the	DET
fbem-2005	54	17	areas	area	NOUN
fbem-2005	54	18	of	of	ADP
fbem-2005	54	19	people	people	NOUN
fbem-2005	54	20	's	's	PART
fbem-2005	54	21	livelihood	livelihood	NOUN
fbem-2005	54	22	,	,	PUNCT
fbem-2005	54	23	consider	consider	VERB
fbem-2005	54	24	more	more	ADV
fbem-2005	54	25	comprehensive	comprehensive	ADJ
fbem-2005	54	26	additional	additional	ADJ
fbem-2005	54	27	deductions	deduction	NOUN
fbem-2005	54	28	,	,	PUNCT
fbem-2005	54	29	make	make	VERB
fbem-2005	54	30	more	more	ADJ
fbem-2005	54	31	scientific	scientific	ADJ
fbem-2005	54	32	deductions	deduction	NOUN
fbem-2005	54	33	,	,	PUNCT
fbem-2005	54	34	make	make	VERB
fbem-2005	54	35	the	the	DET
fbem-2005	54	36	deduction	deduction	NOUN
fbem-2005	54	37	standards	standard	NOUN
fbem-2005	54	38	closer	close	ADV
fbem-2005	54	39	to	to	ADP
fbem-2005	54	40	the	the	DET
fbem-2005	54	41	actual	actual	ADJ
fbem-2005	54	42	life	life	NOUN
fbem-2005	54	43	,	,	PUNCT
fbem-2005	54	44	give	give	VERB
fbem-2005	54	45	full	full	ADJ
fbem-2005	54	46	play	play	NOUN
fbem-2005	54	47	to	to	ADP
fbem-2005	54	48	the	the	DET
fbem-2005	54	49	redistribution	redistribution	NOUN
fbem-2005	54	50	function	function	NOUN
fbem-2005	54	51	of	of	ADP
fbem-2005	54	52	individual	individual	ADJ
fbem-2005	54	53	income	income	NOUN
fbem-2005	54	54	tax	tax	NOUN
fbem-2005	54	55	,	,	PUNCT
fbem-2005	54	56	further	far	ADV
fbem-2005	54	57	improve	improve	VERB
fbem-2005	54	58	tax	tax	NOUN
fbem-2005	54	59	fairness	fairness	NOUN
fbem-2005	54	60	,	,	PUNCT
fbem-2005	54	61	and	and	CCONJ
fbem-2005	54	62	increase	increase	VERB
fbem-2005	54	63	people	people	NOUN
fbem-2005	54	64	's	's	PART
fbem-2005	54	65	sense	sense	NOUN
fbem-2005	54	66	of	of	ADP
fbem-2005	54	67	happiness	happiness	NOUN
fbem-2005	54	68	and	and	CCONJ
fbem-2005	54	69	gain	gain	NOUN
fbem-2005	54	70	.	.	PUNCT
fbem-2005	55	1	references	reference	NOUN
fbem-2005	55	2	[	[	X
fbem-2005	55	3	1	1	NUM
fbem-2005	55	4	]	]	PUNCT
fbem-2005	55	5	wang	wang	PROPN
fbem-2005	55	6	ranran	ranran	PROPN
fbem-2005	55	7	,	,	PUNCT
fbem-2005	55	8	cheng	cheng	PROPN
fbem-2005	55	9	yujing	yujing	PROPN
fbem-2005	55	10	.	.	PUNCT
fbem-2005	56	1	international	international	ADJ
fbem-2005	56	2	experience	experience	NOUN
fbem-2005	56	3	reference	reference	NOUN
fbem-2005	56	4	and	and	CCONJ
fbem-2005	56	5	system	system	NOUN
fbem-2005	56	6	optimization	optimization	NOUN
fbem-2005	56	7	of	of	ADP
fbem-2005	56	8	special	special	ADJ
fbem-2005	56	9	additional	additional	ADJ
fbem-2005	56	10	deduction	deduction	NOUN
fbem-2005	56	11	for	for	ADP
fbem-2005	56	12	personal	personal	ADJ
fbem-2005	56	13	income	income	NOUN
fbem-2005	56	14	tax	tax	NOUN
fbem-2005	56	15	for	for	ADP
fbem-2005	56	16	serious	serious	ADJ
fbem-2005	56	17	diseases	disease	NOUN
fbem-2005	56	18	[	[	X
fbem-2005	56	19	j	j	X
fbem-2005	56	20	]	]	X
fbem-2005	56	21	.	.	PUNCT
fbem-2005	57	1	tax	tax	NOUN
fbem-2005	57	2	research	research	NOUN
fbem-2005	57	3	,	,	PUNCT
fbem-2005	57	4	2021(03):65	2021(03):65	NUM
fbem-2005	57	5	-	-	SYM
fbem-2005	57	6	71.doi:10.19376	71.doi:10.19376	NOUN
fbem-2005	57	7	/	/	SYM
fbem-2005	57	8	j.cnki.cn111011	j.cnki.cn111011	NOUN
fbem-2005	57	9	/	/	SYM
fbem-2005	57	10	f.2021.03.011	f.2021.03.011	ADJ
fbem-2005	57	11	.	.	PUNCT
fbem-2005	58	1	[	[	X
fbem-2005	58	2	2	2	X
fbem-2005	58	3	]	]	PUNCT
fbem-2005	58	4	hao	hao	PROPN
fbem-2005	58	5	dong	dong	PROPN
fbem-2005	58	6	,	,	PUNCT
fbem-2005	58	7	zhao	zhao	PROPN
fbem-2005	58	8	ziwei	ziwei	PROPN
fbem-2005	58	9	.	.	PUNCT
fbem-2005	59	1	study	study	NOUN
fbem-2005	59	2	on	on	ADP
fbem-2005	59	3	the	the	DET
fbem-2005	59	4	tax	tax	NOUN
fbem-2005	59	5	reduction	reduction	NOUN
fbem-2005	59	6	effect	effect	NOUN
fbem-2005	59	7	of	of	ADP
fbem-2005	59	8	special	special	ADJ
fbem-2005	59	9	additional	additional	ADJ
fbem-2005	59	10	deductions	deduction	NOUN
fbem-2005	59	11	for	for	ADP
fbem-2005	59	12	personal	personal	ADJ
fbem-2005	59	13	income	income	NOUN
fbem-2005	59	14	tax	tax	NOUN
fbem-2005	59	15	to	to	PART
fbem-2005	59	16	support	support	VERB
fbem-2005	59	17	the	the	DET
fbem-2005	59	18	elderly	elderly	ADJ
fbem-2005	59	19	[	[	X
fbem-2005	59	20	j	j	X
fbem-2005	59	21	]	]	X
fbem-2005	59	22	.	.	PUNCT
fbem-2005	60	1	northern	northern	ADJ
fbem-2005	60	2	economy	economy	NOUN
fbem-2005	60	3	,	,	PUNCT
fbem-2005	60	4	2021	2021	NUM
fbem-2005	60	5	(	(	PUNCT
fbem-2005	60	6	09	09	NUM
fbem-2005	60	7	):	):	PUNCT
fbem-2005	60	8	77	77	NUM
fbem-2005	60	9	-	-	SYM
fbem-2005	60	10	80	80	NUM
fbem-2005	60	11	.	.	PUNCT
fbem-2005	61	1	[	[	X
fbem-2005	61	2	3	3	X
fbem-2005	61	3	]	]	X
fbem-2005	61	4	zhang	zhang	PROPN
fbem-2005	61	5	nianming	nianming	PROPN
fbem-2005	61	6	.	.	PUNCT
fbem-2005	62	1	an	an	DET
fbem-2005	62	2	analysis	analysis	NOUN
fbem-2005	62	3	of	of	ADP
fbem-2005	62	4	individual	individual	ADJ
fbem-2005	62	5	income	income	NOUN
fbem-2005	62	6	tax	tax	NOUN
fbem-2005	62	7	reform	reform	NOUN
fbem-2005	62	8	from	from	ADP
fbem-2005	62	9	the	the	DET
fbem-2005	62	10	perspective	perspective	NOUN
fbem-2005	62	11	of	of	ADP
fbem-2005	62	12	regulation	regulation	NOUN
fbem-2005	62	13	[	[	X
fbem-2005	62	14	j	j	X
fbem-2005	62	15	]	]	X
fbem-2005	62	16	.	.	PUNCT
fbem-2005	63	1	tax	tax	NOUN
fbem-2005	63	2	research	research	NOUN
fbem-2005	63	3	,	,	PUNCT
fbem-2005	63	4	2021(10):43	2021(10):43	PROPN
fbem-2005	63	5	-	-	SYM
fbem-2005	63	6	47.doi:10.19376	47.doi:10.19376	PROPN
fbem-2005	63	7	/	/	SYM
fbem-2005	63	8	j.cnki.cn111011	j.cnki.cn111011	PROPN
fbem-2005	63	9	/	/	SYM
fbem-2005	63	10	f.2021.10.008	f.2021.10.008	NOUN
fbem-2005	63	11	.	.	PUNCT
fbem-2005	64	1	[	[	X
fbem-2005	64	2	4	4	X
fbem-2005	64	3	]	]	X
fbem-2005	64	4	ye	ye	NUM
fbem-2005	64	5	yuying	yuying	NOUN
fbem-2005	64	6	,	,	PUNCT
fbem-2005	64	7	chen	chen	PROPN
fbem-2005	64	8	qu	qu	PROPN
fbem-2005	64	9	.	.	PROPN
fbem-2005	64	10	analysis	analysis	NOUN
fbem-2005	64	11	of	of	ADP
fbem-2005	64	12	the	the	DET
fbem-2005	64	13	special	special	ADJ
fbem-2005	64	14	additional	additional	ADJ
fbem-2005	64	15	tax	tax	NOUN
fbem-2005	64	16	deduction	deduction	NOUN
fbem-2005	64	17	system	system	NOUN
fbem-2005	64	18	of	of	ADP
fbem-2005	64	19	individual	individual	ADJ
fbem-2005	64	20	income	income	NOUN
fbem-2005	64	21	tax	tax	NOUN
fbem-2005	65	1	[	[	X
fbem-2005	65	2	j	j	X
fbem-2005	65	3	]	]	X
fbem-2005	65	4	.	.	PUNCT
fbem-2005	66	1	business	business	NOUN
fbem-2005	66	2	culture	culture	NOUN
fbem-2005	66	3	,	,	PUNCT
fbem-2005	66	4	2021	2021	NUM
fbem-2005	66	5	(	(	PUNCT
fbem-2005	66	6	21	21	NUM
fbem-2005	66	7	):	):	PUNCT
fbem-2005	66	8	130	130	NUM
fbem-2005	66	9	-	-	SYM
fbem-2005	66	10	131	131	NUM
fbem-2005	66	11	.	.	PUNCT
fbem-2005	67	1	[	[	X
fbem-2005	67	2	5	5	NUM
fbem-2005	67	3	]	]	PUNCT
fbem-2005	67	4	yu	yu	PROPN
fbem-2005	67	5	qiushi	qiushi	PROPN
fbem-2005	67	6	.	.	PUNCT
fbem-2005	68	1	discussion	discussion	NOUN
fbem-2005	68	2	individual	individual	ADJ
fbem-2005	68	3	income	income	NOUN
fbem-2005	68	4	tax	tax	NOUN
fbem-2005	68	5	special	special	ADJ
fbem-2005	68	6	additional	additional	ADJ
fbem-2005	68	7	deduction	deduction	NOUN
fbem-2005	68	8	system	system	NOUN
fbem-2005	69	1	[	[	X
fbem-2005	69	2	j	j	X
fbem-2005	69	3	]	]	X
fbem-2005	69	4	.	.	PUNCT
fbem-2005	70	1	journal	journal	PROPN
fbem-2005	70	2	of	of	ADP
fbem-2005	70	3	henan	henan	PROPN
fbem-2005	70	4	judicial	judicial	ADJ
fbem-2005	70	5	police	police	NOUN
fbem-2005	70	6	officer	officer	NOUN
fbem-2005	70	7	vocational	vocational	PROPN
fbem-2005	70	8	college	college	PROPN
fbem-2005	70	9	,	,	PUNCT
fbem-2005	70	10	2021,19	2021,19	NUM
fbem-2005	70	11	(	(	PUNCT
fbem-2005	70	12	01	01	NUM
fbem-2005	70	13	):	):	PUNCT
fbem-2005	70	14	66	66	NUM
fbem-2005	70	15	-	-	SYM
fbem-2005	70	16	68	68	NUM
fbem-2005	70	17	.	.	PUNCT
fbem-2005	71	1	[	[	X
fbem-2005	71	2	6	6	NUM
fbem-2005	71	3	]	]	PUNCT
fbem-2005	71	4	qu	qu	X
fbem-2005	71	5	junyu	junyu	PROPN
fbem-2005	71	6	.	.	PUNCT
fbem-2005	72	1	research	research	NOUN
fbem-2005	72	2	on	on	ADP
fbem-2005	72	3	the	the	DET
fbem-2005	72	4	special	special	ADJ
fbem-2005	72	5	additional	additional	ADJ
fbem-2005	72	6	deduction	deduction	NOUN
fbem-2005	72	7	system	system	NOUN
fbem-2005	72	8	of	of	ADP
fbem-2005	72	9	individual	individual	ADJ
fbem-2005	72	10	income	income	NOUN
fbem-2005	72	11	tax	tax	NOUN
fbem-2005	72	12	under	under	ADP
fbem-2005	72	13	the	the	DET
fbem-2005	72	14	vision	vision	NOUN
fbem-2005	72	15	of	of	ADP
fbem-2005	72	16	conflict	conflict	NOUN
fbem-2005	72	17	resolution	resolution	NOUN
fbem-2005	72	18	[	[	X
fbem-2005	72	19	j	j	X
fbem-2005	72	20	]	]	X
fbem-2005	72	21	.	.	PUNCT
fbem-2005	73	1	tax	tax	NOUN
fbem-2005	73	2	economic	economic	ADJ
fbem-2005	73	3	research	research	NOUN
fbem-2005	73	4	,	,	PUNCT
fbem-2005	73	5	2020,25(06):715.doi:10.16340	2020,25(06):715.doi:10.16340	NUM
fbem-2005	73	6	/	/	SYM
fbem-2005	73	7	j.cnki.ssjjyj.2020.06.002	j.cnki.ssjjyj.2020.06.002	NOUN
fbem-2005	73	8	.	.	PUNCT
fbem-2005	74	1	[	[	X
fbem-2005	74	2	7	7	NUM
fbem-2005	74	3	]	]	X
fbem-2005	74	4	li	li	PROPN
fbem-2005	74	5	min	min	PROPN
fbem-2005	74	6	,	,	PUNCT
fbem-2005	74	7	guo	guo	PROPN
fbem-2005	74	8	yuqing	yuqing	NOUN
fbem-2005	74	9	,	,	PUNCT
fbem-2005	74	10	hu	hu	PROPN
fbem-2005	74	11	conglu	conglu	PROPN
fbem-2005	74	12	.	.	PUNCT
fbem-2005	75	1	analysis	analysis	NOUN
fbem-2005	75	2	of	of	ADP
fbem-2005	75	3	the	the	DET
fbem-2005	75	4	new	new	ADJ
fbem-2005	75	5	personal	personal	ADJ
fbem-2005	75	6	income	income	NOUN
fbem-2005	75	7	tax	tax	NOUN
fbem-2005	75	8	planning	planning	NOUN
fbem-2005	75	9	problem	problem	NOUN
fbem-2005	76	1	[	[	X
fbem-2005	76	2	j	j	X
fbem-2005	76	3	]	]	X
fbem-2005	76	4	.	.	PUNCT
fbem-2005	77	1	green	green	ADJ
fbem-2005	77	2	accounting	accounting	PROPN
fbem-2005	77	3	,	,	PUNCT
fbem-2005	77	4	2021(09):52	2021(09):52	NUM
fbem-2005	77	5	-	-	SYM
fbem-2005	77	6	56.doi:10.14153	56.doi:10.14153	NUM
fbem-2005	77	7	/	/	SYM
fbem-2005	77	8	j.cnki.lsck.2021.09.013	j.cnki.lsck.2021.09.013	PROPN
fbem-2005	77	9	.	.	PUNCT
fbem-2005	78	1	[	[	X
fbem-2005	78	2	8	8	NUM
fbem-2005	78	3	]	]	X
fbem-2005	78	4	feng	feng	PROPN
fbem-2005	78	5	tie	tie	NOUN
fbem-2005	78	6	tie	tie	NOUN
fbem-2005	78	7	.	.	PUNCT
fbem-2005	79	1	response	response	NOUN
fbem-2005	79	2	and	and	CCONJ
fbem-2005	79	3	system	system	NOUN
fbem-2005	79	4	optimization	optimization	NOUN
fbem-2005	79	5	of	of	ADP
fbem-2005	79	6	the	the	DET
fbem-2005	79	7	individual	individual	ADJ
fbem-2005	79	8	income	income	NOUN
fbem-2005	79	9	tax	tax	NOUN
fbem-2005	79	10	law	law	NOUN
fbem-2005	79	11	for	for	ADP
fbem-2005	79	12	pension	pension	NOUN
fbem-2005	79	13	security	security	NOUN
fbem-2005	80	1	[	[	X
fbem-2005	80	2	j	j	X
fbem-2005	80	3	]	]	X
fbem-2005	80	4	.	.	PUNCT
fbem-2005	81	1	lanzhou	lanzhou	PROPN
fbem-2005	81	2	academic	academic	PROPN
fbem-2005	81	3	journal	journal	PROPN
fbem-2005	81	4	,	,	PUNCT
fbem-2005	81	5	2021	2021	NUM
fbem-2005	81	6	(	(	PUNCT
fbem-2005	81	7	08	08	NUM
fbem-2005	81	8	):	):	PUNCT
fbem-2005	81	9	76	76	NUM
fbem-2005	81	10	-	-	SYM
fbem-2005	81	11	95	95	NUM
fbem-2005	81	12	.	.	PUNCT
fbem-2005	82	1	[	[	X
fbem-2005	82	2	9	9	NUM
fbem-2005	82	3	]	]	PUNCT
fbem-2005	82	4	he	he	PRON
fbem-2005	82	5	min	min	PROPN
fbem-2005	82	6	.	.	PROPN
fbem-2005	82	7	analysis	analysis	NOUN
fbem-2005	82	8	of	of	ADP
fbem-2005	82	9	the	the	DET
fbem-2005	82	10	special	special	ADJ
fbem-2005	82	11	additional	additional	ADJ
fbem-2005	82	12	deduction	deduction	NOUN
fbem-2005	82	13	system	system	NOUN
fbem-2005	82	14	of	of	ADP
fbem-2005	82	15	individual	individual	ADJ
fbem-2005	82	16	income	income	NOUN
fbem-2005	82	17	tax	tax	NOUN
fbem-2005	83	1	[	[	X
fbem-2005	83	2	j	j	X
fbem-2005	83	3	]	]	X
fbem-2005	83	4	.	.	PUNCT
fbem-2005	84	1	modern	modern	ADJ
fbem-2005	84	2	communication	communication	NOUN
fbem-2005	84	3	,	,	PUNCT
fbem-2005	84	4	2021	2021	NUM
fbem-2005	84	5	(	(	PUNCT
fbem-2005	84	6	03	03	NUM
fbem-2005	84	7	):	):	PUNCT
fbem-2005	84	8	242	242	NUM
fbem-2005	84	9	-	-	SYM
fbem-2005	84	10	244	244	NUM
fbem-2005	84	11	.	.	PUNCT