id	sid	tid	token	lemma	pos
fbem-20494	1	1	frontiers	frontier	NOUN
fbem-20494	1	2	in	in	ADP
fbem-20494	1	3	business	business	NOUN
fbem-20494	1	4	,	,	PUNCT
fbem-20494	1	5	economics	economic	NOUN
fbem-20494	1	6	and	and	CCONJ
fbem-20494	1	7	management	management	NOUN
fbem-20494	1	8	issn	issn	PROPN
fbem-20494	1	9	:	:	PUNCT
fbem-20494	1	10	2766	2766	NUM
fbem-20494	1	11	-	-	PUNCT
fbem-20494	1	12	824x	824x	NUM
fbem-20494	1	13	|	|	ADJ
fbem-20494	1	14	vol	vol	NOUN
fbem-20494	1	15	.	.	PUNCT
fbem-20494	2	1	14	14	NUM
fbem-20494	2	2	,	,	PUNCT
fbem-20494	2	3	no	no	INTJ
fbem-20494	2	4	.	.	NOUN
fbem-20494	2	5	3	3	NUM
fbem-20494	2	6	,	,	PUNCT
fbem-20494	2	7	2024	2024	NUM
fbem-20494	2	8	234	234	NUM
fbem-20494	2	9	research	research	NOUN
fbem-20494	2	10	on	on	ADP
fbem-20494	2	11	tax	tax	NOUN
fbem-20494	2	12	planning	planning	NOUN
fbem-20494	2	13	of	of	ADP
fbem-20494	2	14	b	b	PROPN
fbem-20494	2	15	liquor	liquor	NOUN
fbem-20494	2	16	company	company	NOUN
fbem-20494	2	17	wenbo	wenbo	PROPN
fbem-20494	2	18	zhu1	zhu1	PROPN
fbem-20494	2	19	,	,	PUNCT
fbem-20494	2	20	*	*	PROPN
fbem-20494	2	21	1	1	NUM
fbem-20494	2	22	university	university	NOUN
fbem-20494	2	23	of	of	ADP
fbem-20494	2	24	science	science	NOUN
fbem-20494	2	25	and	and	CCONJ
fbem-20494	2	26	technology	technology	NOUN
fbem-20494	2	27	liaoning	liaoning	NOUN
fbem-20494	2	28	,	,	PUNCT
fbem-20494	2	29	college	college	NOUN
fbem-20494	2	30	of	of	ADP
fbem-20494	2	31	business	business	PROPN
fbem-20494	2	32	administration	administration	PROPN
fbem-20494	2	33	,	,	PUNCT
fbem-20494	2	34	anshan	anshan	PROPN
fbem-20494	2	35	,	,	PUNCT
fbem-20494	2	36	110325	110325	NUM
fbem-20494	2	37	,	,	PUNCT
fbem-20494	2	38	china	china	PROPN
fbem-20494	2	39	*	*	PUNCT
fbem-20494	2	40	corresponding	correspond	VERB
fbem-20494	2	41	author	author	NOUN
fbem-20494	2	42	:	:	PUNCT
fbem-20494	2	43	wenbo	wenbo	PROPN
fbem-20494	2	44	zhu	zhu	X
fbem-20494	2	45	(	(	PUNCT
fbem-20494	2	46	email	email	NOUN
fbem-20494	2	47	:	:	PUNCT
fbem-20494	2	48	1847171290@qq.com	1847171290@qq.com	NUM
fbem-20494	2	49	)	)	PUNCT
fbem-20494	2	50	abstract	abstract	NOUN
fbem-20494	2	51	:	:	PUNCT
fbem-20494	2	52	tax	tax	NOUN
fbem-20494	2	53	planning	planning	NOUN
fbem-20494	2	54	is	be	AUX
fbem-20494	2	55	an	an	DET
fbem-20494	2	56	important	important	ADJ
fbem-20494	2	57	part	part	NOUN
fbem-20494	2	58	of	of	ADP
fbem-20494	2	59	enterprise	enterprise	NOUN
fbem-20494	2	60	strategic	strategic	ADJ
fbem-20494	2	61	management	management	NOUN
fbem-20494	2	62	and	and	CCONJ
fbem-20494	2	63	enterprise	enterprise	NOUN
fbem-20494	2	64	financial	financial	NOUN
fbem-20494	2	65	management.in	management.in	NUM
fbem-20494	2	66	recent	recent	ADJ
fbem-20494	2	67	years	year	NOUN
fbem-20494	2	68	,	,	PUNCT
fbem-20494	2	69	the	the	DET
fbem-20494	2	70	liquor	liquor	NOUN
fbem-20494	2	71	industry	industry	NOUN
fbem-20494	2	72	as	as	ADP
fbem-20494	2	73	a	a	DET
fbem-20494	2	74	traditional	traditional	ADJ
fbem-20494	2	75	industry	industry	NOUN
fbem-20494	2	76	in	in	ADP
fbem-20494	2	77	china	china	PROPN
fbem-20494	2	78	,	,	PUNCT
fbem-20494	2	79	the	the	DET
fbem-20494	2	80	tax	tax	NOUN
fbem-20494	2	81	burden	burden	NOUN
fbem-20494	2	82	is	be	AUX
fbem-20494	2	83	relatively	relatively	ADV
fbem-20494	2	84	heavy	heavy	ADJ
fbem-20494	2	85	.	.	PUNCT
fbem-20494	3	1	in	in	ADP
fbem-20494	3	2	this	this	DET
fbem-20494	3	3	paper	paper	NOUN
fbem-20494	3	4	,	,	PUNCT
fbem-20494	3	5	b	b	PROPN
fbem-20494	3	6	company	company	NOUN
fbem-20494	3	7	as	as	ADP
fbem-20494	3	8	an	an	DET
fbem-20494	3	9	example	example	NOUN
fbem-20494	3	10	,	,	PUNCT
fbem-20494	3	11	within	within	ADP
fbem-20494	3	12	the	the	DET
fbem-20494	3	13	scope	scope	NOUN
fbem-20494	3	14	of	of	ADP
fbem-20494	3	15	the	the	DET
fbem-20494	3	16	tax	tax	NOUN
fbem-20494	3	17	law	law	NOUN
fbem-20494	3	18	allows	allow	VERB
fbem-20494	3	19	through	through	ADP
fbem-20494	3	20	tax	tax	NOUN
fbem-20494	3	21	planning	planning	NOUN
fbem-20494	3	22	,	,	PUNCT
fbem-20494	3	23	reasonable	reasonable	ADJ
fbem-20494	3	24	tax	tax	NOUN
fbem-20494	3	25	avoidance	avoidance	NOUN
fbem-20494	3	26	,	,	PUNCT
fbem-20494	3	27	reduce	reduce	VERB
fbem-20494	3	28	the	the	DET
fbem-20494	3	29	tax	tax	NOUN
fbem-20494	3	30	burden	burden	NOUN
fbem-20494	3	31	of	of	ADP
fbem-20494	3	32	enterprises	enterprise	NOUN
fbem-20494	3	33	,	,	PUNCT
fbem-20494	3	34	to	to	PART
fbem-20494	3	35	help	help	VERB
fbem-20494	3	36	enterprises	enterprise	NOUN
fbem-20494	3	37	achieve	achieve	VERB
fbem-20494	3	38	sustained	sustained	ADJ
fbem-20494	3	39	and	and	CCONJ
fbem-20494	3	40	steady	steady	ADJ
fbem-20494	3	41	development	development	NOUN
fbem-20494	3	42	,	,	PUNCT
fbem-20494	3	43	while	while	SCONJ
fbem-20494	3	44	its	its	PRON
fbem-20494	3	45	tax	tax	NOUN
fbem-20494	3	46	planning	planning	NOUN
fbem-20494	3	47	strategy	strategy	NOUN
fbem-20494	3	48	has	have	VERB
fbem-20494	3	49	a	a	DET
fbem-20494	3	50	certain	certain	ADJ
fbem-20494	3	51	degree	degree	NOUN
fbem-20494	3	52	of	of	ADP
fbem-20494	3	53	representation	representation	NOUN
fbem-20494	3	54	and	and	CCONJ
fbem-20494	3	55	reference	reference	NOUN
fbem-20494	3	56	.	.	PUNCT
fbem-20494	4	1	keywords	keyword	NOUN
fbem-20494	4	2	:	:	PUNCT
fbem-20494	4	3	tax	tax	NOUN
fbem-20494	4	4	planning	planning	NOUN
fbem-20494	4	5	;	;	PUNCT
fbem-20494	4	6	liquor	liquor	NOUN
fbem-20494	4	7	enterprise	enterprise	NOUN
fbem-20494	4	8	;	;	PUNCT
fbem-20494	4	9	sales	sale	NOUN
fbem-20494	4	10	link	link	NOUN
fbem-20494	4	11	.	.	PUNCT
fbem-20494	5	1	1	1	X
fbem-20494	5	2	.	.	X
fbem-20494	5	3	introduction	introduction	NOUN
fbem-20494	5	4	with	with	ADP
fbem-20494	5	5	the	the	DET
fbem-20494	5	6	rapid	rapid	ADJ
fbem-20494	5	7	development	development	NOUN
fbem-20494	5	8	of	of	ADP
fbem-20494	5	9	china	china	PROPN
fbem-20494	5	10	's	's	PART
fbem-20494	5	11	economy	economy	NOUN
fbem-20494	5	12	,	,	PUNCT
fbem-20494	5	13	tax	tax	NOUN
fbem-20494	5	14	planning	planning	NOUN
fbem-20494	5	15	has	have	AUX
fbem-20494	5	16	gradually	gradually	ADV
fbem-20494	5	17	become	become	VERB
fbem-20494	5	18	an	an	DET
fbem-20494	5	19	important	important	ADJ
fbem-20494	5	20	part	part	NOUN
fbem-20494	5	21	of	of	ADP
fbem-20494	5	22	corporate	corporate	ADJ
fbem-20494	5	23	financial	financial	ADJ
fbem-20494	5	24	management	management	NOUN
fbem-20494	5	25	.	.	PUNCT
fbem-20494	6	1	company	company	NOUN
fbem-20494	6	2	b	b	PROPN
fbem-20494	6	3	is	be	AUX
fbem-20494	6	4	the	the	DET
fbem-20494	6	5	leading	lead	VERB
fbem-20494	6	6	enterprise	enterprise	NOUN
fbem-20494	6	7	in	in	ADP
fbem-20494	6	8	liquor	liquor	NOUN
fbem-20494	6	9	industry	industry	NOUN
fbem-20494	6	10	in	in	ADP
fbem-20494	6	11	china	china	PROPN
fbem-20494	6	12	,	,	PUNCT
fbem-20494	6	13	and	and	CCONJ
fbem-20494	6	14	its	its	PRON
fbem-20494	6	15	tax	tax	NOUN
fbem-20494	6	16	planning	planning	NOUN
fbem-20494	6	17	strategy	strategy	NOUN
fbem-20494	6	18	has	have	VERB
fbem-20494	6	19	certain	certain	ADJ
fbem-20494	6	20	representativeness	representativeness	ADJ
fbem-20494	6	21	and	and	CCONJ
fbem-20494	6	22	reference	reference	NOUN
fbem-20494	6	23	significance	significance	NOUN
fbem-20494	6	24	.	.	PUNCT
fbem-20494	7	1	this	this	DET
fbem-20494	7	2	report	report	NOUN
fbem-20494	7	3	will	will	AUX
fbem-20494	7	4	take	take	VERB
fbem-20494	7	5	company	company	NOUN
fbem-20494	7	6	b	b	PROPN
fbem-20494	7	7	as	as	ADP
fbem-20494	7	8	an	an	DET
fbem-20494	7	9	example	example	NOUN
fbem-20494	7	10	to	to	PART
fbem-20494	7	11	analyze	analyze	VERB
fbem-20494	7	12	its	its	PRON
fbem-20494	7	13	tax	tax	NOUN
fbem-20494	7	14	planning	planning	NOUN
fbem-20494	7	15	strategy	strategy	NOUN
fbem-20494	7	16	.	.	PUNCT
fbem-20494	8	1	2	2	X
fbem-20494	8	2	.	.	X
fbem-20494	8	3	overview	overview	NOUN
fbem-20494	8	4	of	of	ADP
fbem-20494	8	5	tax	tax	NOUN
fbem-20494	8	6	planning	planning	NOUN
fbem-20494	8	7	2.1	2.1	NUM
fbem-20494	8	8	.	.	PUNCT
fbem-20494	9	1	concept	concept	NOUN
fbem-20494	9	2	of	of	ADP
fbem-20494	9	3	tax	tax	NOUN
fbem-20494	9	4	planning	planning	NOUN
fbem-20494	9	5	tax	tax	NOUN
fbem-20494	9	6	planning	planning	NOUN
fbem-20494	9	7	is	be	AUX
fbem-20494	9	8	also	also	ADV
fbem-20494	9	9	known	know	VERB
fbem-20494	9	10	as	as	ADP
fbem-20494	9	11	"	"	PUNCT
fbem-20494	9	12	reasonable	reasonable	ADJ
fbem-20494	9	13	tax	tax	NOUN
fbem-20494	9	14	avoidance	avoidance	NOUN
fbem-20494	9	15	,	,	PUNCT
fbem-20494	9	16	"	"	PUNCT
fbem-20494	9	17	which	which	PRON
fbem-20494	9	18	is	be	AUX
fbem-20494	9	19	that	that	SCONJ
fbem-20494	9	20	the	the	DET
fbem-20494	9	21	taxpayer	taxpayer	NOUN
fbem-20494	9	22	uses	use	VERB
fbem-20494	9	23	legal	legal	ADJ
fbem-20494	9	24	means	mean	NOUN
fbem-20494	9	25	to	to	PART
fbem-20494	9	26	raise	raise	VERB
fbem-20494	9	27	and	and	CCONJ
fbem-20494	9	28	arrange	arrange	VERB
fbem-20494	9	29	the	the	DET
fbem-20494	9	30	production	production	NOUN
fbem-20494	9	31	and	and	CCONJ
fbem-20494	9	32	operation	operation	NOUN
fbem-20494	9	33	links	link	NOUN
fbem-20494	9	34	of	of	ADP
fbem-20494	9	35	the	the	DET
fbem-20494	9	36	enterprise	enterprise	NOUN
fbem-20494	9	37	in	in	ADP
fbem-20494	9	38	advance	advance	NOUN
fbem-20494	9	39	on	on	ADP
fbem-20494	9	40	the	the	DET
fbem-20494	9	41	premise	premise	NOUN
fbem-20494	9	42	of	of	ADP
fbem-20494	9	43	legal	legal	ADJ
fbem-20494	9	44	compliance	compliance	NOUN
fbem-20494	9	45	to	to	PART
fbem-20494	9	46	reduce	reduce	VERB
fbem-20494	9	47	the	the	DET
fbem-20494	9	48	cost	cost	NOUN
fbem-20494	9	49	of	of	ADP
fbem-20494	9	50	tax	tax	NOUN
fbem-20494	9	51	payment	payment	NOUN
fbem-20494	9	52	of	of	ADP
fbem-20494	9	53	the	the	DET
fbem-20494	9	54	enterprise	enterprise	NOUN
fbem-20494	9	55	.	.	PUNCT
fbem-20494	10	1	in	in	ADP
fbem-20494	10	2	the	the	DET
fbem-20494	10	3	process	process	NOUN
fbem-20494	10	4	of	of	ADP
fbem-20494	10	5	modern	modern	ADJ
fbem-20494	10	6	enterprise	enterprise	NOUN
fbem-20494	10	7	management	management	NOUN
fbem-20494	10	8	,	,	PUNCT
fbem-20494	10	9	tax	tax	NOUN
fbem-20494	10	10	planning	planning	NOUN
fbem-20494	10	11	occupies	occupy	VERB
fbem-20494	10	12	a	a	DET
fbem-20494	10	13	more	more	ADV
fbem-20494	10	14	and	and	CCONJ
fbem-20494	10	15	more	more	ADV
fbem-20494	10	16	important	important	ADJ
fbem-20494	10	17	proportion	proportion	NOUN
fbem-20494	10	18	,	,	PUNCT
fbem-20494	10	19	large	large	ADJ
fbem-20494	10	20	enterprises	enterprise	NOUN
fbem-20494	10	21	have	have	VERB
fbem-20494	10	22	a	a	DET
fbem-20494	10	23	separate	separate	ADJ
fbem-20494	10	24	tax	tax	NOUN
fbem-20494	10	25	planning	planning	NOUN
fbem-20494	10	26	department	department	NOUN
fbem-20494	10	27	,	,	PUNCT
fbem-20494	10	28	the	the	DET
fbem-20494	10	29	level	level	NOUN
fbem-20494	10	30	of	of	ADP
fbem-20494	10	31	tax	tax	NOUN
fbem-20494	10	32	planning	planning	NOUN
fbem-20494	10	33	has	have	AUX
fbem-20494	10	34	increasingly	increasingly	ADV
fbem-20494	10	35	become	become	VERB
fbem-20494	10	36	an	an	DET
fbem-20494	10	37	important	important	ADJ
fbem-20494	10	38	indicator	indicator	NOUN
fbem-20494	10	39	to	to	PART
fbem-20494	10	40	measure	measure	VERB
fbem-20494	10	41	the	the	DET
fbem-20494	10	42	level	level	NOUN
fbem-20494	10	43	of	of	ADP
fbem-20494	10	44	corporate	corporate	ADJ
fbem-20494	10	45	finance	finance	NOUN
fbem-20494	10	46	.	.	PUNCT
fbem-20494	11	1	[	[	X
fbem-20494	11	2	1	1	X
fbem-20494	11	3	]	]	SYM
fbem-20494	11	4	2.2	2.2	NUM
fbem-20494	11	5	.	.	PUNCT
fbem-20494	11	6	purpose	purpose	NOUN
fbem-20494	11	7	of	of	ADP
fbem-20494	11	8	tax	tax	NOUN
fbem-20494	11	9	planning	planning	NOUN
fbem-20494	11	10	enterprise	enterprise	NOUN
fbem-20494	11	11	tax	tax	NOUN
fbem-20494	11	12	planning	planning	NOUN
fbem-20494	11	13	has	have	VERB
fbem-20494	11	14	a	a	DET
fbem-20494	11	15	certain	certain	ADJ
fbem-20494	11	16	purpose	purpose	NOUN
fbem-20494	11	17	:	:	PUNCT
fbem-20494	11	18	first	first	ADV
fbem-20494	11	19	,	,	PUNCT
fbem-20494	11	20	the	the	DET
fbem-20494	11	21	operation	operation	NOUN
fbem-20494	11	22	of	of	ADP
fbem-20494	11	23	the	the	DET
fbem-20494	11	24	enterprise	enterprise	NOUN
fbem-20494	11	25	standardized	standardize	VERB
fbem-20494	11	26	management	management	NOUN
fbem-20494	11	27	,	,	PUNCT
fbem-20494	11	28	reduce	reduce	VERB
fbem-20494	11	29	the	the	DET
fbem-20494	11	30	risk	risk	NOUN
fbem-20494	11	31	of	of	ADP
fbem-20494	11	32	law	law	NOUN
fbem-20494	11	33	.	.	PUNCT
fbem-20494	12	1	for	for	ADP
fbem-20494	12	2	a	a	DET
fbem-20494	12	3	business	business	NOUN
fbem-20494	12	4	,	,	PUNCT
fbem-20494	12	5	they	they	PRON
fbem-20494	12	6	are	be	AUX
fbem-20494	12	7	most	most	ADV
fbem-20494	12	8	concerned	concerned	ADJ
fbem-20494	12	9	about	about	ADP
fbem-20494	12	10	their	their	PRON
fbem-20494	12	11	own	own	ADJ
fbem-20494	12	12	costs	cost	NOUN
fbem-20494	12	13	and	and	CCONJ
fbem-20494	12	14	profits	profit	NOUN
fbem-20494	12	15	.	.	PUNCT
fbem-20494	13	1	excessive	excessive	ADJ
fbem-20494	13	2	pursuit	pursuit	NOUN
fbem-20494	13	3	of	of	ADP
fbem-20494	13	4	interests	interest	NOUN
fbem-20494	13	5	is	be	AUX
fbem-20494	13	6	likely	likely	ADJ
fbem-20494	13	7	to	to	PART
fbem-20494	13	8	lead	lead	VERB
fbem-20494	13	9	enterprises	enterprise	NOUN
fbem-20494	13	10	to	to	ADP
fbem-20494	13	11	the	the	DET
fbem-20494	13	12	wrong	wrong	ADJ
fbem-20494	13	13	path	path	NOUN
fbem-20494	13	14	and	and	CCONJ
fbem-20494	13	15	bear	bear	VERB
fbem-20494	13	16	the	the	DET
fbem-20494	13	17	corresponding	corresponding	ADJ
fbem-20494	13	18	legal	legal	ADJ
fbem-20494	13	19	consequences	consequence	NOUN
fbem-20494	13	20	.	.	PUNCT
fbem-20494	14	1	the	the	DET
fbem-20494	14	2	introduction	introduction	NOUN
fbem-20494	14	3	of	of	ADP
fbem-20494	14	4	tax	tax	NOUN
fbem-20494	14	5	planning	planning	NOUN
fbem-20494	14	6	program	program	NOUN
fbem-20494	14	7	can	can	AUX
fbem-20494	14	8	be	be	AUX
fbem-20494	14	9	a	a	DET
fbem-20494	14	10	good	good	ADJ
fbem-20494	14	11	solution	solution	NOUN
fbem-20494	14	12	to	to	ADP
fbem-20494	14	13	this	this	DET
fbem-20494	14	14	problem	problem	NOUN
fbem-20494	14	15	,	,	PUNCT
fbem-20494	14	16	that	that	ADV
fbem-20494	14	17	is	is	ADV
fbem-20494	14	18	,	,	PUNCT
fbem-20494	14	19	in	in	ADP
fbem-20494	14	20	tax	tax	NOUN
fbem-20494	14	21	planning	planning	NOUN
fbem-20494	14	22	,	,	PUNCT
fbem-20494	14	23	enterprises	enterprise	NOUN
fbem-20494	14	24	can	can	AUX
fbem-20494	14	25	be	be	AUX
fbem-20494	14	26	arranged	arrange	VERB
fbem-20494	14	27	and	and	CCONJ
fbem-20494	14	28	executed	execute	VERB
fbem-20494	14	29	in	in	ADP
fbem-20494	14	30	accordance	accordance	NOUN
fbem-20494	14	31	with	with	ADP
fbem-20494	14	32	the	the	DET
fbem-20494	14	33	plan	plan	NOUN
fbem-20494	14	34	,	,	PUNCT
fbem-20494	14	35	so	so	SCONJ
fbem-20494	14	36	as	as	SCONJ
fbem-20494	14	37	to	to	PART
fbem-20494	14	38	achieve	achieve	VERB
fbem-20494	14	39	the	the	DET
fbem-20494	14	40	purpose	purpose	NOUN
fbem-20494	14	41	of	of	ADP
fbem-20494	14	42	reducing	reduce	VERB
fbem-20494	14	43	costs	cost	NOUN
fbem-20494	14	44	and	and	CCONJ
fbem-20494	14	45	increasing	increase	VERB
fbem-20494	14	46	profits	profit	NOUN
fbem-20494	14	47	.	.	PUNCT
fbem-20494	15	1	in	in	ADP
fbem-20494	15	2	particular	particular	ADJ
fbem-20494	15	3	,	,	PUNCT
fbem-20494	15	4	the	the	DET
fbem-20494	15	5	process	process	NOUN
fbem-20494	15	6	of	of	ADP
fbem-20494	15	7	integrating	integrate	VERB
fbem-20494	15	8	the	the	DET
fbem-20494	15	9	relevant	relevant	ADJ
fbem-20494	15	10	knowledge	knowledge	NOUN
fbem-20494	15	11	of	of	ADP
fbem-20494	15	12	tax	tax	NOUN
fbem-20494	15	13	regulations	regulation	NOUN
fbem-20494	15	14	with	with	ADP
fbem-20494	15	15	their	their	PRON
fbem-20494	15	16	own	own	ADJ
fbem-20494	15	17	business	business	NOUN
fbem-20494	15	18	activities	activity	NOUN
fbem-20494	15	19	in	in	ADP
fbem-20494	15	20	the	the	DET
fbem-20494	15	21	design	design	NOUN
fbem-20494	15	22	of	of	ADP
fbem-20494	15	23	tax	tax	NOUN
fbem-20494	15	24	planning	planning	NOUN
fbem-20494	15	25	programmes	programme	NOUN
fbem-20494	15	26	is	be	AUX
fbem-20494	15	27	tantamount	tantamount	ADJ
fbem-20494	15	28	to	to	ADP
fbem-20494	15	29	regulating	regulate	VERB
fbem-20494	15	30	and	and	CCONJ
fbem-20494	15	31	adjusting	adjust	VERB
fbem-20494	15	32	their	their	PRON
fbem-20494	15	33	operations	operation	NOUN
fbem-20494	15	34	within	within	ADP
fbem-20494	15	35	a	a	DET
fbem-20494	15	36	legal	legal	ADJ
fbem-20494	15	37	framework	framework	NOUN
fbem-20494	15	38	,	,	PUNCT
fbem-20494	15	39	which	which	PRON
fbem-20494	15	40	then	then	ADV
fbem-20494	15	41	minimizes	minimize	VERB
fbem-20494	15	42	legal	legal	ADJ
fbem-20494	15	43	risks	risk	NOUN
fbem-20494	15	44	.	.	PUNCT
fbem-20494	16	1	second	second	ADJ
fbem-20494	16	2	,	,	PUNCT
fbem-20494	16	3	to	to	PART
fbem-20494	16	4	restructure	restructure	VERB
fbem-20494	16	5	and	and	CCONJ
fbem-20494	16	6	improve	improve	VERB
fbem-20494	16	7	the	the	DET
fbem-20494	16	8	management	management	NOUN
fbem-20494	16	9	capacity	capacity	NOUN
fbem-20494	16	10	of	of	ADP
fbem-20494	16	11	enterprises	enterprise	NOUN
fbem-20494	16	12	.	.	PUNCT
fbem-20494	17	1	to	to	PART
fbem-20494	17	2	reduce	reduce	VERB
fbem-20494	17	3	the	the	DET
fbem-20494	17	4	tax	tax	NOUN
fbem-20494	17	5	burden	burden	NOUN
fbem-20494	17	6	,	,	PUNCT
fbem-20494	17	7	enterprises	enterprise	NOUN
fbem-20494	17	8	tend	tend	VERB
fbem-20494	17	9	to	to	PART
fbem-20494	17	10	operate	operate	VERB
fbem-20494	17	11	in	in	ADP
fbem-20494	17	12	the	the	DET
fbem-20494	17	13	direction	direction	NOUN
fbem-20494	17	14	of	of	ADP
fbem-20494	17	15	tax	tax	NOUN
fbem-20494	17	16	concessions	concession	NOUN
fbem-20494	17	17	granted	grant	VERB
fbem-20494	17	18	by	by	ADP
fbem-20494	17	19	the	the	DET
fbem-20494	17	20	government	government	NOUN
fbem-20494	17	21	,	,	PUNCT
fbem-20494	17	22	and	and	CCONJ
fbem-20494	17	23	during	during	ADP
fbem-20494	17	24	this	this	DET
fbem-20494	17	25	period	period	NOUN
fbem-20494	17	26	they	they	PRON
fbem-20494	17	27	follow	follow	VERB
fbem-20494	17	28	the	the	DET
fbem-20494	17	29	government	government	NOUN
fbem-20494	17	30	’s	’s	PART
fbem-20494	17	31	lead	lead	NOUN
fbem-20494	17	32	in	in	ADP
fbem-20494	17	33	the	the	DET
fbem-20494	17	34	transformation	transformation	NOUN
fbem-20494	17	35	of	of	ADP
fbem-20494	17	36	the	the	DET
fbem-20494	17	37	industry	industry	NOUN
fbem-20494	17	38	,	,	PUNCT
fbem-20494	17	39	the	the	DET
fbem-20494	17	40	renewal	renewal	NOUN
fbem-20494	17	41	of	of	ADP
fbem-20494	17	42	products	product	NOUN
fbem-20494	17	43	and	and	CCONJ
fbem-20494	17	44	the	the	DET
fbem-20494	17	45	movement	movement	NOUN
fbem-20494	17	46	of	of	ADP
fbem-20494	17	47	goods	good	NOUN
fbem-20494	17	48	.	.	PUNCT
fbem-20494	18	1	moreover	moreover	ADV
fbem-20494	18	2	,	,	PUNCT
fbem-20494	18	3	the	the	DET
fbem-20494	18	4	implementation	implementation	NOUN
fbem-20494	18	5	of	of	ADP
fbem-20494	18	6	tax	tax	NOUN
fbem-20494	18	7	plans	plan	NOUN
fbem-20494	18	8	is	be	AUX
fbem-20494	18	9	both	both	CCONJ
fbem-20494	18	10	a	a	DET
fbem-20494	18	11	study	study	NOUN
fbem-20494	18	12	of	of	ADP
fbem-20494	18	13	the	the	DET
fbem-20494	18	14	country	country	NOUN
fbem-20494	18	15	's	's	PART
fbem-20494	18	16	development	development	NOUN
fbem-20494	18	17	policies	policy	NOUN
fbem-20494	18	18	and	and	CCONJ
fbem-20494	18	19	policies	policy	NOUN
fbem-20494	18	20	and	and	CCONJ
fbem-20494	18	21	a	a	DET
fbem-20494	18	22	process	process	NOUN
fbem-20494	18	23	that	that	PRON
fbem-20494	18	24	combines	combine	VERB
fbem-20494	18	25	current	current	ADJ
fbem-20494	18	26	development	development	NOUN
fbem-20494	18	27	policies	policy	NOUN
fbem-20494	18	28	and	and	CCONJ
fbem-20494	18	29	trends	trend	NOUN
fbem-20494	18	30	with	with	ADP
fbem-20494	18	31	the	the	DET
fbem-20494	18	32	development	development	NOUN
fbem-20494	18	33	of	of	ADP
fbem-20494	18	34	enterprises	enterprise	NOUN
fbem-20494	18	35	,	,	PUNCT
fbem-20494	18	36	both	both	PRON
fbem-20494	18	37	to	to	PART
fbem-20494	18	38	reduce	reduce	VERB
fbem-20494	18	39	the	the	DET
fbem-20494	18	40	tax	tax	NOUN
fbem-20494	18	41	burden	burden	NOUN
fbem-20494	18	42	and	and	CCONJ
fbem-20494	18	43	to	to	PART
fbem-20494	18	44	establish	establish	VERB
fbem-20494	18	45	a	a	DET
fbem-20494	18	46	scientific	scientific	ADJ
fbem-20494	18	47	and	and	CCONJ
fbem-20494	18	48	efficient	efficient	ADJ
fbem-20494	18	49	financial	financial	ADJ
fbem-20494	18	50	system	system	NOUN
fbem-20494	18	51	that	that	PRON
fbem-20494	18	52	improves	improve	VERB
fbem-20494	18	53	the	the	DET
fbem-20494	18	54	efficiency	efficiency	NOUN
fbem-20494	18	55	of	of	ADP
fbem-20494	18	56	their	their	PRON
fbem-20494	18	57	operations	operation	NOUN
fbem-20494	18	58	and	and	CCONJ
fbem-20494	18	59	optimizes	optimize	VERB
fbem-20494	18	60	the	the	DET
fbem-20494	18	61	enterprise	enterprise	NOUN
fbem-20494	18	62	's	's	PART
fbem-20494	18	63	resource	resource	NOUN
fbem-20494	18	64	allocation	allocation	NOUN
fbem-20494	18	65	.	.	PUNCT
fbem-20494	19	1	third	third	ADJ
fbem-20494	19	2	,	,	PUNCT
fbem-20494	19	3	reducing	reduce	VERB
fbem-20494	19	4	the	the	DET
fbem-20494	19	5	tax	tax	NOUN
fbem-20494	19	6	burden	burden	NOUN
fbem-20494	19	7	and	and	CCONJ
fbem-20494	19	8	strengthening	strengthen	VERB
fbem-20494	19	9	the	the	DET
fbem-20494	19	10	firm	firm	NOUN
fbem-20494	19	11	's	's	PART
fbem-20494	19	12	basic	basic	ADJ
fbem-20494	19	13	core	core	NOUN
fbem-20494	19	14	competitiveness.capital	competitiveness.capital	NOUN
fbem-20494	19	15	,	,	PUNCT
fbem-20494	19	16	costs	cost	NOUN
fbem-20494	19	17	,	,	PUNCT
fbem-20494	19	18	and	and	CCONJ
fbem-20494	19	19	profits	profit	NOUN
fbem-20494	19	20	are	be	AUX
fbem-20494	19	21	the	the	DET
fbem-20494	19	22	three	three	NUM
fbem-20494	19	23	main	main	ADJ
fbem-20494	19	24	elements	element	NOUN
fbem-20494	19	25	of	of	ADP
fbem-20494	19	26	an	an	DET
fbem-20494	19	27	enterprise	enterprise	NOUN
fbem-20494	19	28	’s	’s	PART
fbem-20494	19	29	financial	financial	ADJ
fbem-20494	19	30	operations	operation	NOUN
fbem-20494	19	31	.	.	PUNCT
fbem-20494	20	1	how	how	SCONJ
fbem-20494	20	2	to	to	PART
fbem-20494	20	3	use	use	VERB
fbem-20494	20	4	capital	capital	NOUN
fbem-20494	20	5	rationally	rationally	ADV
fbem-20494	20	6	,	,	PUNCT
fbem-20494	20	7	and	and	CCONJ
fbem-20494	20	8	how	how	SCONJ
fbem-20494	20	9	to	to	PART
fbem-20494	20	10	control	control	VERB
fbem-20494	20	11	and	and	CCONJ
fbem-20494	20	12	reduce	reduce	VERB
fbem-20494	20	13	the	the	DET
fbem-20494	20	14	cost	cost	NOUN
fbem-20494	20	15	of	of	ADP
fbem-20494	20	16	investment	investment	NOUN
fbem-20494	20	17	in	in	ADP
fbem-20494	20	18	order	order	NOUN
fbem-20494	20	19	to	to	PART
fbem-20494	20	20	obtain	obtain	VERB
fbem-20494	20	21	more	more	ADJ
fbem-20494	20	22	benefits	benefit	NOUN
fbem-20494	20	23	has	have	AUX
fbem-20494	20	24	been	be	AUX
fbem-20494	20	25	the	the	DET
fbem-20494	20	26	focus	focus	NOUN
fbem-20494	20	27	of	of	ADP
fbem-20494	20	28	the	the	DET
fbem-20494	20	29	enterprise	enterprise	NOUN
fbem-20494	20	30	’s	’s	PART
fbem-20494	20	31	work	work	NOUN
fbem-20494	20	32	.	.	PUNCT
fbem-20494	21	1	if	if	SCONJ
fbem-20494	21	2	the	the	DET
fbem-20494	21	3	aim	aim	NOUN
fbem-20494	21	4	is	be	AUX
fbem-20494	21	5	to	to	PART
fbem-20494	21	6	reduce	reduce	VERB
fbem-20494	21	7	costs	cost	NOUN
fbem-20494	21	8	and	and	CCONJ
fbem-20494	21	9	increase	increase	VERB
fbem-20494	21	10	profits	profit	NOUN
fbem-20494	21	11	,	,	PUNCT
fbem-20494	21	12	then	then	ADV
fbem-20494	21	13	there	there	PRON
fbem-20494	21	14	will	will	AUX
fbem-20494	21	15	be	be	AUX
fbem-20494	21	16	more	more	ADV
fbem-20494	21	17	adequate	adequate	ADJ
fbem-20494	21	18	capital	capital	NOUN
fbem-20494	21	19	guarantees	guarantee	NOUN
fbem-20494	21	20	for	for	ADP
fbem-20494	21	21	subsequent	subsequent	ADJ
fbem-20494	21	22	re	re	NOUN
fbem-20494	21	23	-	-	NOUN
fbem-20494	21	24	production	production	NOUN
fbem-20494	21	25	and	and	CCONJ
fbem-20494	21	26	expansion	expansion	NOUN
fbem-20494	21	27	of	of	ADP
fbem-20494	21	28	enterprises	enterprise	NOUN
fbem-20494	21	29	.	.	PUNCT
fbem-20494	22	1	at	at	ADP
fbem-20494	22	2	the	the	DET
fbem-20494	22	3	same	same	ADJ
fbem-20494	22	4	time	time	NOUN
fbem-20494	22	5	,	,	PUNCT
fbem-20494	22	6	reducing	reduce	VERB
fbem-20494	22	7	production	production	NOUN
fbem-20494	22	8	costs	cost	NOUN
fbem-20494	22	9	ensures	ensure	VERB
fbem-20494	22	10	both	both	DET
fbem-20494	22	11	profitability	profitability	NOUN
fbem-20494	22	12	and	and	CCONJ
fbem-20494	22	13	a	a	DET
fbem-20494	22	14	greater	great	ADJ
fbem-20494	22	15	advantage	advantage	NOUN
fbem-20494	22	16	in	in	ADP
fbem-20494	22	17	the	the	DET
fbem-20494	22	18	same	same	ADJ
fbem-20494	22	19	product	product	NOUN
fbem-20494	22	20	,	,	PUNCT
fbem-20494	22	21	thus	thus	ADV
fbem-20494	22	22	achieving	achieve	VERB
fbem-20494	22	23	greater	great	ADJ
fbem-20494	22	24	competitiveness	competitiveness	NOUN
fbem-20494	22	25	in	in	ADP
fbem-20494	22	26	the	the	DET
fbem-20494	22	27	same	same	ADJ
fbem-20494	22	28	product	product	NOUN
fbem-20494	22	29	at	at	ADP
fbem-20494	22	30	a	a	DET
fbem-20494	22	31	higher	high	ADJ
fbem-20494	22	32	value	value	NOUN
fbem-20494	22	33	for	for	ADP
fbem-20494	22	34	money[2	money[2	PROPN
fbem-20494	22	35	]	]	X
fbem-20494	22	36	.	.	PUNCT
fbem-20494	23	1	2.3	2.3	NUM
fbem-20494	23	2	.	.	PUNCT
fbem-20494	23	3	introduction	introduction	NOUN
fbem-20494	23	4	to	to	PART
fbem-20494	23	5	tax	tax	VERB
fbem-20494	23	6	laws	law	NOUN
fbem-20494	23	7	2.3.1	2.3.1	NUM
fbem-20494	23	8	.	.	PUNCT
fbem-20494	23	9	value	value	NOUN
fbem-20494	23	10	-	-	PUNCT
fbem-20494	23	11	added	add	VERB
fbem-20494	23	12	tax	tax	NOUN
fbem-20494	23	13	value	value	NOUN
fbem-20494	23	14	added	add	VERB
fbem-20494	23	15	tax	tax	NOUN
fbem-20494	23	16	(	(	PUNCT
fbem-20494	23	17	vat	vat	NOUN
fbem-20494	23	18	)	)	PUNCT
fbem-20494	23	19	is	be	AUX
fbem-20494	23	20	a	a	DET
fbem-20494	23	21	turnover	turnover	NOUN
fbem-20494	23	22	tax	tax	NOUN
fbem-20494	23	23	that	that	PRON
fbem-20494	23	24	refers	refer	VERB
fbem-20494	23	25	to	to	ADP
fbem-20494	23	26	a	a	DET
fbem-20494	23	27	tax	tax	NOUN
fbem-20494	23	28	on	on	ADP
fbem-20494	23	29	the	the	DET
fbem-20494	23	30	value	value	NOUN
fbem-20494	23	31	added	add	VERB
fbem-20494	23	32	component	component	NOUN
fbem-20494	23	33	of	of	ADP
fbem-20494	23	34	the	the	DET
fbem-20494	23	35	value	value	NOUN
fbem-20494	23	36	in	in	ADP
fbem-20494	23	37	the	the	DET
fbem-20494	23	38	course	course	NOUN
fbem-20494	23	39	of	of	ADP
fbem-20494	23	40	a	a	DET
fbem-20494	23	41	transaction	transaction	NOUN
fbem-20494	23	42	for	for	ADP
fbem-20494	23	43	goods	good	NOUN
fbem-20494	23	44	or	or	CCONJ
fbem-20494	23	45	services	service	NOUN
fbem-20494	23	46	.	.	PUNCT
fbem-20494	24	1	in	in	ADP
fbem-20494	24	2	particular	particular	ADJ
fbem-20494	24	3	,	,	PUNCT
fbem-20494	24	4	vat	vat	NOUN
fbem-20494	24	5	is	be	AUX
fbem-20494	24	6	a	a	DET
fbem-20494	24	7	tax	tax	NOUN
fbem-20494	24	8	on	on	ADP
fbem-20494	24	9	the	the	DET
fbem-20494	24	10	added	add	VERB
fbem-20494	24	11	value	value	NOUN
fbem-20494	24	12	or	or	CCONJ
fbem-20494	24	13	value	value	NOUN
fbem-20494	24	14	of	of	ADP
fbem-20494	24	15	goods	good	NOUN
fbem-20494	24	16	in	in	ADP
fbem-20494	24	17	various	various	ADJ
fbem-20494	24	18	segments	segment	NOUN
fbem-20494	24	19	of	of	ADP
fbem-20494	24	20	the	the	DET
fbem-20494	24	21	production	production	NOUN
fbem-20494	24	22	,	,	PUNCT
fbem-20494	24	23	circulation	circulation	NOUN
fbem-20494	24	24	and	and	CCONJ
fbem-20494	24	25	services	service	NOUN
fbem-20494	24	26	of	of	ADP
fbem-20494	24	27	goods	good	NOUN
fbem-20494	24	28	.	.	PUNCT
fbem-20494	25	1	in	in	ADP
fbem-20494	25	2	the	the	DET
fbem-20494	25	3	case	case	NOUN
fbem-20494	25	4	of	of	ADP
fbem-20494	25	5	general	general	ADJ
fbem-20494	25	6	taxpayers	taxpayer	NOUN
fbem-20494	25	7	,	,	PUNCT
fbem-20494	25	8	the	the	DET
fbem-20494	25	9	value	value	NOUN
fbem-20494	25	10	added	add	VERB
fbem-20494	25	11	tax	tax	NOUN
fbem-20494	25	12	calculation	calculation	NOUN
fbem-20494	25	13	formula	formula	NOUN
fbem-20494	25	14	is	be	AUX
fbem-20494	25	15	as	as	SCONJ
fbem-20494	25	16	follows	follow	VERB
fbem-20494	25	17	:	:	PUNCT
fbem-20494	25	18	taxable	taxable	ADJ
fbem-20494	25	19	=	=	PUNCT
fbem-20494	25	20	current	current	ADJ
fbem-20494	25	21	sales	sale	NOUN
fbem-20494	25	22	tax	tax	NOUN
fbem-20494	25	23	current	current	ADJ
fbem-20494	25	24	advances	advance	NOUN
fbem-20494	25	25	tax	tax	NOUN
fbem-20494	25	26	,	,	PUNCT
fbem-20494	25	27	where	where	SCONJ
fbem-20494	25	28	the	the	DET
fbem-20494	25	29	sales	sale	NOUN
fbem-20494	25	30	tax	tax	NOUN
fbem-20494	25	31	=	=	NOUN
fbem-20494	25	32	sales	sale	NOUN
fbem-20494	25	33	×	×	NOUN
fbem-20494	25	34	tax	tax	NOUN
fbem-20494	25	35	rate	rate	NOUN
fbem-20494	25	36	,	,	PUNCT
fbem-20494	25	37	sales	sale	NOUN
fbem-20494	25	38	=	=	SYM
fbem-20494	25	39	including	include	VERB
fbem-20494	25	40	tax	tax	NOUN
fbem-20494	25	41	sales	sale	NOUN
fbem-20494	25	42	(	(	PUNCT
fbem-20494	25	43	1	1	NUM
fbem-20494	25	44	+	+	NUM
fbem-20494	25	45	tax	tax	NOUN
fbem-20494	25	46	rate	rate	NOUN
fbem-20494	25	47	)	)	PUNCT
fbem-20494	25	48	.	.	PUNCT
fbem-20494	26	1	2.3.2	2.3.2	X
fbem-20494	26	2	.	.	PUNCT
fbem-20494	26	3	enterprise	enterprise	NOUN
fbem-20494	26	4	income	income	NOUN
fbem-20494	26	5	tax	tax	NOUN
fbem-20494	26	6	the	the	DET
fbem-20494	26	7	tax	tax	NOUN
fbem-20494	26	8	rate	rate	NOUN
fbem-20494	26	9	on	on	ADP
fbem-20494	26	10	corporate	corporate	ADJ
fbem-20494	26	11	income	income	NOUN
fbem-20494	26	12	tax	tax	NOUN
fbem-20494	26	13	varies	vary	VERB
fbem-20494	26	14	according	accord	VERB
fbem-20494	26	15	to	to	ADP
fbem-20494	26	16	the	the	DET
fbem-20494	26	17	type	type	NOUN
fbem-20494	26	18	of	of	ADP
fbem-20494	26	19	enterprise	enterprise	NOUN
fbem-20494	26	20	and	and	CCONJ
fbem-20494	26	21	the	the	DET
fbem-20494	26	22	region	region	NOUN
fbem-20494	26	23	in	in	ADP
fbem-20494	26	24	which	which	PRON
fbem-20494	26	25	it	it	PRON
fbem-20494	26	26	is	be	AUX
fbem-20494	26	27	located	locate	VERB
fbem-20494	26	28	.	.	PUNCT
fbem-20494	27	1	in	in	ADP
fbem-20494	27	2	accordance	accordance	NOUN
fbem-20494	27	3	with	with	ADP
fbem-20494	27	4	our	our	PRON
fbem-20494	27	5	tax	tax	NOUN
fbem-20494	27	6	laws	law	NOUN
fbem-20494	27	7	,	,	PUNCT
fbem-20494	27	8	the	the	DET
fbem-20494	27	9	tax	tax	NOUN
fbem-20494	27	10	rate	rate	NOUN
fbem-20494	27	11	for	for	ADP
fbem-20494	27	12	a	a	DET
fbem-20494	27	13	resident	resident	NOUN
fbem-20494	27	14	's	's	PART
fbem-20494	27	15	income	income	NOUN
fbem-20494	27	16	tax	tax	NOUN
fbem-20494	27	17	is	be	AUX
fbem-20494	27	18	25	25	NUM
fbem-20494	27	19	per	per	ADP
fbem-20494	27	20	cent	cent	NOUN
fbem-20494	27	21	for	for	ADP
fbem-20494	27	22	a	a	DET
fbem-20494	27	23	general	general	ADJ
fbem-20494	27	24	enterprise	enterprise	NOUN
fbem-20494	27	25	and	and	CCONJ
fbem-20494	27	26	20	20	NUM
fbem-20494	27	27	per	per	ADP
fbem-20494	27	28	cent	cent	NOUN
fbem-20494	27	29	for	for	ADP
fbem-20494	27	30	a	a	DET
fbem-20494	27	31	non	non	ADJ
fbem-20494	27	32	-	-	ADJ
fbem-20494	27	33	resident	resident	ADJ
fbem-20494	27	34	's	's	PART
fbem-20494	27	35	enterprise	enterprise	NOUN
fbem-20494	27	36	.	.	PUNCT
fbem-20494	28	1	taxable	taxable	ADJ
fbem-20494	28	2	income	income	NOUN
fbem-20494	28	3	=	=	SYM
fbem-20494	28	4	taxable	taxable	ADJ
fbem-20494	28	5	income	income	NOUN
fbem-20494	28	6	for	for	ADP
fbem-20494	28	7	the	the	DET
fbem-20494	28	8	period	period	NOUN
fbem-20494	28	9	×	×	NOUN
fbem-20494	28	10	applicable	applicable	ADJ
fbem-20494	28	11	tax	tax	NOUN
fbem-20494	28	12	rate	rate	NOUN
fbem-20494	28	13	,	,	PUNCT
fbem-20494	28	14	taxable	taxable	ADJ
fbem-20494	28	15	income	income	NOUN
fbem-20494	28	16	=	=	SYM
fbem-20494	28	17	total	total	ADJ
fbem-20494	28	18	income	income	NOUN
fbem-20494	28	19	amount	amount	NOUN
fbem-20494	28	20	of	of	ADP
fbem-20494	28	21	deductible	deductible	ADJ
fbem-20494	28	22	items	item	NOUN
fbem-20494	28	23	.	.	PUNCT
fbem-20494	29	1	2.3.3	2.3.3	NUM
fbem-20494	29	2	.	.	PUNCT
fbem-20494	29	3	.consumer	.consumer	AUX
fbem-20494	29	4	tax	tax	NOUN
fbem-20494	29	5	consumer	consumer	NOUN
fbem-20494	29	6	tax	tax	NOUN
fbem-20494	29	7	is	be	AUX
fbem-20494	29	8	a	a	DET
fbem-20494	29	9	tax	tax	NOUN
fbem-20494	29	10	on	on	ADP
fbem-20494	29	11	specific	specific	ADJ
fbem-20494	29	12	consumer	consumer	NOUN
fbem-20494	29	13	goods	good	NOUN
fbem-20494	29	14	or	or	CCONJ
fbem-20494	29	15	services	service	NOUN
fbem-20494	29	16	.	.	PUNCT
fbem-20494	30	1	consumer	consumer	NOUN
fbem-20494	30	2	tax	tax	NOUN
fbem-20494	30	3	is	be	AUX
fbem-20494	30	4	levied	levy	VERB
fbem-20494	30	5	on	on	ADP
fbem-20494	30	6	a	a	DET
fbem-20494	30	7	wide	wide	ADJ
fbem-20494	30	8	range	range	NOUN
fbem-20494	30	9	of	of	ADP
fbem-20494	30	10	goods	good	NOUN
fbem-20494	30	11	and	and	CCONJ
fbem-20494	30	12	235	235	NUM
fbem-20494	30	13	services	service	NOUN
fbem-20494	30	14	,	,	PUNCT
fbem-20494	30	15	including	include	VERB
fbem-20494	30	16	tobacco	tobacco	NOUN
fbem-20494	30	17	,	,	PUNCT
fbem-20494	30	18	alcohol	alcohol	NOUN
fbem-20494	30	19	,	,	PUNCT
fbem-20494	30	20	cosmetics	cosmetic	NOUN
fbem-20494	30	21	,	,	PUNCT
fbem-20494	30	22	and	and	CCONJ
fbem-20494	30	23	automobiles	automobile	NOUN
fbem-20494	30	24	.	.	PUNCT
fbem-20494	31	1	the	the	DET
fbem-20494	31	2	consumption	consumption	NOUN
fbem-20494	31	3	tax	tax	NOUN
fbem-20494	31	4	rate	rate	NOUN
fbem-20494	31	5	varies	vary	VERB
fbem-20494	31	6	depending	depend	VERB
fbem-20494	31	7	on	on	ADP
fbem-20494	31	8	the	the	DET
fbem-20494	31	9	goods	good	NOUN
fbem-20494	31	10	or	or	CCONJ
fbem-20494	31	11	services	service	NOUN
fbem-20494	31	12	,	,	PUNCT
fbem-20494	31	13	and	and	CCONJ
fbem-20494	31	14	generally	generally	ADV
fbem-20494	31	15	adopts	adopt	VERB
fbem-20494	31	16	a	a	DET
fbem-20494	31	17	proportional	proportional	ADJ
fbem-20494	31	18	tax	tax	NOUN
fbem-20494	31	19	rate	rate	NOUN
fbem-20494	31	20	or	or	CCONJ
fbem-20494	31	21	a	a	DET
fbem-20494	31	22	fixed	fix	VERB
fbem-20494	31	23	tax	tax	NOUN
fbem-20494	31	24	rate	rate	NOUN
fbem-20494	31	25	.	.	PUNCT
fbem-20494	32	1	for	for	ADP
fbem-20494	32	2	example	example	NOUN
fbem-20494	32	3	:	:	PUNCT
fbem-20494	32	4	liquor	liquor	NOUN
fbem-20494	32	5	consumption	consumption	NOUN
fbem-20494	32	6	tax	tax	NOUN
fbem-20494	32	7	is	be	AUX
fbem-20494	32	8	a	a	DET
fbem-20494	32	9	compound	compound	NOUN
fbem-20494	32	10	plan	plan	NOUN
fbem-20494	32	11	,	,	PUNCT
fbem-20494	32	12	liquor	liquor	NOUN
fbem-20494	32	13	consumption	consumption	NOUN
fbem-20494	32	14	tax	tax	NOUN
fbem-20494	32	15	rate	rate	NOUN
fbem-20494	32	16	of	of	ADP
fbem-20494	32	17	0.5	0.5	NUM
fbem-20494	32	18	yuan	yuan	NOUN
fbem-20494	32	19	/	/	SYM
fbem-20494	32	20	jin	jin	PROPN
fbem-20494	32	21	,	,	PUNCT
fbem-20494	32	22	the	the	DET
fbem-20494	32	23	proportion	proportion	NOUN
fbem-20494	32	24	of	of	ADP
fbem-20494	32	25	tax	tax	NOUN
fbem-20494	32	26	rate	rate	NOUN
fbem-20494	32	27	of	of	ADP
fbem-20494	32	28	20%.the	20%.the	DET
fbem-20494	32	29	tax	tax	NOUN
fbem-20494	32	30	calculation	calculation	NOUN
fbem-20494	32	31	formula	formula	NOUN
fbem-20494	32	32	is	be	AUX
fbem-20494	32	33	:	:	PUNCT
fbem-20494	32	34	tax	tax	NOUN
fbem-20494	32	35	payable	payable	ADJ
fbem-20494	32	36	=	=	PUNCT
fbem-20494	32	37	sales	sale	NOUN
fbem-20494	32	38	amount	amount	NOUN
fbem-20494	32	39	×	×	NOUN
fbem-20494	32	40	proportional	proportional	ADJ
fbem-20494	32	41	tax	tax	NOUN
fbem-20494	32	42	rate	rate	NOUN
fbem-20494	32	43	+	+	CCONJ
fbem-20494	32	44	sales	sale	NOUN
fbem-20494	32	45	quantity	quantity	NOUN
fbem-20494	32	46	×	×	PROPN
fbem-20494	32	47	fixed	fix	VERB
fbem-20494	32	48	tax	tax	NOUN
fbem-20494	32	49	rate	rate	NOUN
fbem-20494	32	50	.	.	PUNCT
fbem-20494	33	1	2.3.4	2.3.4	X
fbem-20494	33	2	.	.	PUNCT
fbem-20494	34	1	others	other	NOUN
fbem-20494	34	2	trials	trial	NOUN
fbem-20494	34	3	in	in	ADP
fbem-20494	34	4	addition	addition	NOUN
fbem-20494	34	5	to	to	ADP
fbem-20494	34	6	these	these	DET
fbem-20494	34	7	three	three	NUM
fbem-20494	34	8	taxes	taxis	NOUN
fbem-20494	34	9	,	,	PUNCT
fbem-20494	34	10	there	there	PRON
fbem-20494	34	11	are	be	VERB
fbem-20494	34	12	personal	personal	ADJ
fbem-20494	34	13	income	income	NOUN
fbem-20494	34	14	tax	tax	NOUN
fbem-20494	34	15	,	,	PUNCT
fbem-20494	34	16	stamp	stamp	NOUN
fbem-20494	34	17	tax	tax	NOUN
fbem-20494	34	18	,	,	PUNCT
fbem-20494	34	19	resource	resource	NOUN
fbem-20494	34	20	tax	tax	NOUN
fbem-20494	34	21	,	,	PUNCT
fbem-20494	34	22	property	property	NOUN
fbem-20494	34	23	tax	tax	NOUN
fbem-20494	34	24	,	,	PUNCT
fbem-20494	34	25	land	land	NOUN
fbem-20494	34	26	value	value	NOUN
fbem-20494	34	27	added	add	VERB
fbem-20494	34	28	tax	tax	NOUN
fbem-20494	34	29	,	,	PUNCT
fbem-20494	34	30	vehicle	vehicle	NOUN
fbem-20494	34	31	tax	tax	NOUN
fbem-20494	34	32	,	,	PUNCT
fbem-20494	34	33	customs	custom	NOUN
fbem-20494	34	34	duty	duty	NOUN
fbem-20494	34	35	,	,	PUNCT
fbem-20494	34	36	urban	urban	ADJ
fbem-20494	34	37	maintenance	maintenance	NOUN
fbem-20494	34	38	and	and	CCONJ
fbem-20494	34	39	construction	construction	NOUN
fbem-20494	34	40	tax	tax	NOUN
fbem-20494	34	41	,	,	PUNCT
fbem-20494	34	42	etc	etc	X
fbem-20494	34	43	.	.	X
fbem-20494	35	1	3	3	X
fbem-20494	35	2	.	.	X
fbem-20494	35	3	company	company	NOUN
fbem-20494	35	4	b	b	PROPN
fbem-20494	35	5	profile	profile	NOUN
fbem-20494	35	6	3.1	3.1	NUM
fbem-20494	35	7	.	.	PUNCT
fbem-20494	35	8	company	company	NOUN
fbem-20494	35	9	profile	profile	PROPN
fbem-20494	35	10	company	company	NOUN
fbem-20494	35	11	b	b	PROPN
fbem-20494	35	12	's	's	PART
fbem-20494	35	13	main	main	ADJ
fbem-20494	35	14	business	business	NOUN
fbem-20494	35	15	is	be	AUX
fbem-20494	35	16	alcohol	alcohol	NOUN
fbem-20494	35	17	products	product	NOUN
fbem-20494	35	18	,	,	PUNCT
fbem-20494	35	19	etc	etc	X
fbem-20494	35	20	.	.	X
fbem-20494	35	21	,	,	PUNCT
fbem-20494	35	22	and	and	CCONJ
fbem-20494	35	23	its	its	PRON
fbem-20494	35	24	production	production	NOUN
fbem-20494	35	25	method	method	NOUN
fbem-20494	35	26	is	be	AUX
fbem-20494	35	27	unique	unique	ADJ
fbem-20494	35	28	,	,	PUNCT
fbem-20494	35	29	using	use	VERB
fbem-20494	35	30	a	a	DET
fbem-20494	35	31	variety	variety	NOUN
fbem-20494	35	32	of	of	ADP
fbem-20494	35	33	models	model	NOUN
fbem-20494	35	34	such	such	ADJ
fbem-20494	35	35	as	as	ADP
fbem-20494	35	36	distribution	distribution	NOUN
fbem-20494	35	37	mode	mode	NOUN
fbem-20494	35	38	and	and	CCONJ
fbem-20494	35	39	direct	direct	ADJ
fbem-20494	35	40	sales	sale	NOUN
fbem-20494	35	41	mode	mode	NOUN
fbem-20494	35	42	to	to	PART
fbem-20494	35	43	ensure	ensure	VERB
fbem-20494	35	44	that	that	SCONJ
fbem-20494	35	45	each	each	DET
fbem-20494	35	46	consumer	consumer	NOUN
fbem-20494	35	47	is	be	AUX
fbem-20494	35	48	covered	cover	VERB
fbem-20494	35	49	.	.	PUNCT
fbem-20494	36	1	at	at	ADP
fbem-20494	36	2	the	the	DET
fbem-20494	36	3	same	same	ADJ
fbem-20494	36	4	time	time	NOUN
fbem-20494	36	5	,	,	PUNCT
fbem-20494	36	6	it	it	PRON
fbem-20494	36	7	has	have	VERB
fbem-20494	36	8	a	a	DET
fbem-20494	36	9	wide	wide	ADJ
fbem-20494	36	10	range	range	NOUN
fbem-20494	36	11	of	of	ADP
fbem-20494	36	12	influence	influence	NOUN
fbem-20494	36	13	and	and	CCONJ
fbem-20494	36	14	recognition	recognition	NOUN
fbem-20494	36	15	in	in	ADP
fbem-20494	36	16	the	the	DET
fbem-20494	36	17	domestic	domestic	ADJ
fbem-20494	36	18	and	and	CCONJ
fbem-20494	36	19	foreign	foreign	ADJ
fbem-20494	36	20	markets	market	NOUN
fbem-20494	36	21	.	.	PUNCT
fbem-20494	37	1	3.2	3.2	NUM
fbem-20494	37	2	.	.	PUNCT
fbem-20494	38	1	current	current	ADJ
fbem-20494	38	2	state	state	NOUN
fbem-20494	38	3	of	of	ADP
fbem-20494	38	4	corporate	corporate	ADJ
fbem-20494	38	5	development	development	NOUN
fbem-20494	38	6	3.2.1	3.2.1	NUM
fbem-20494	38	7	.	.	PUNCT
fbem-20494	39	1	status	status	NOUN
fbem-20494	39	2	of	of	ADP
fbem-20494	39	3	corporate	corporate	ADJ
fbem-20494	39	4	development	development	NOUN
fbem-20494	39	5	company	company	PROPN
fbem-20494	39	6	b	b	PROPN
fbem-20494	39	7	,	,	PUNCT
fbem-20494	39	8	a	a	DET
fbem-20494	39	9	large	large	ADJ
fbem-20494	39	10	business	business	NOUN
fbem-20494	39	11	with	with	ADP
fbem-20494	39	12	a	a	DET
fbem-20494	39	13	focus	focus	NOUN
fbem-20494	39	14	on	on	ADP
fbem-20494	39	15	the	the	DET
fbem-20494	39	16	production	production	NOUN
fbem-20494	39	17	and	and	CCONJ
fbem-20494	39	18	marketing	marketing	NOUN
fbem-20494	39	19	of	of	ADP
fbem-20494	39	20	alcohol	alcohol	NOUN
fbem-20494	39	21	,	,	PUNCT
fbem-20494	39	22	has	have	VERB
fbem-20494	39	23	a	a	DET
fbem-20494	39	24	wide	wide	ADJ
fbem-20494	39	25	range	range	NOUN
fbem-20494	39	26	of	of	ADP
fbem-20494	39	27	operations	operation	NOUN
fbem-20494	39	28	.	.	PUNCT
fbem-20494	40	1	it	it	PRON
fbem-20494	40	2	also	also	ADV
fbem-20494	40	3	includes	include	VERB
fbem-20494	40	4	areas	area	NOUN
fbem-20494	40	5	such	such	ADJ
fbem-20494	40	6	as	as	ADP
fbem-20494	40	7	modern	modern	ADJ
fbem-20494	40	8	manufacturing	manufacturing	NOUN
fbem-20494	40	9	,	,	PUNCT
fbem-20494	40	10	modern	modern	ADJ
fbem-20494	40	11	packaging	packaging	NOUN
fbem-20494	40	12	,	,	PUNCT
fbem-20494	40	13	modern	modern	ADJ
fbem-20494	40	14	logistics	logistic	NOUN
fbem-20494	40	15	,	,	PUNCT
fbem-20494	40	16	financial	financial	ADJ
fbem-20494	40	17	investment	investment	NOUN
fbem-20494	40	18	,	,	PUNCT
fbem-20494	40	19	and	and	CCONJ
fbem-20494	40	20	the	the	DET
fbem-20494	40	21	healthy	healthy	ADJ
fbem-20494	40	22	industry	industry	NOUN
fbem-20494	40	23	.	.	PUNCT
fbem-20494	41	1	the	the	DET
fbem-20494	41	2	company	company	NOUN
fbem-20494	41	3	is	be	AUX
fbem-20494	41	4	committed	commit	VERB
fbem-20494	41	5	to	to	ADP
fbem-20494	41	6	building	build	VERB
fbem-20494	41	7	a	a	DET
fbem-20494	41	8	diversified	diversify	VERB
fbem-20494	41	9	industrial	industrial	ADJ
fbem-20494	41	10	ecosystem	ecosystem	NOUN
fbem-20494	41	11	and	and	CCONJ
fbem-20494	41	12	has	have	AUX
fbem-20494	41	13	achieved	achieve	VERB
fbem-20494	41	14	significant	significant	ADJ
fbem-20494	41	15	achievements	achievement	NOUN
fbem-20494	41	16	and	and	CCONJ
fbem-20494	41	17	developments	development	NOUN
fbem-20494	41	18	in	in	ADP
fbem-20494	41	19	a	a	DET
fbem-20494	41	20	number	number	NOUN
fbem-20494	41	21	of	of	ADP
fbem-20494	41	22	ways	way	NOUN
fbem-20494	41	23	.	.	PUNCT
fbem-20494	42	1	3.2.2	3.2.2	NUM
fbem-20494	42	2	.	.	PUNCT
fbem-20494	42	3	status	status	NOUN
fbem-20494	42	4	of	of	ADP
fbem-20494	42	5	operations	operation	NOUN
fbem-20494	42	6	since	since	SCONJ
fbem-20494	42	7	2018	2018	NUM
fbem-20494	42	8	,	,	PUNCT
fbem-20494	42	9	company	company	NOUN
fbem-20494	42	10	b	b	PROPN
fbem-20494	42	11	’s	’s	PART
fbem-20494	42	12	net	net	ADJ
fbem-20494	42	13	profits	profit	NOUN
fbem-20494	42	14	have	have	AUX
fbem-20494	42	15	grown	grow	VERB
fbem-20494	42	16	from	from	ADP
fbem-20494	42	17	$	$	SYM
fbem-20494	42	18	18.7	18.7	NUM
fbem-20494	42	19	billion	billion	NUM
fbem-20494	42	20	to	to	PART
fbem-20494	42	21	$	$	SYM
fbem-20494	42	22	37.2	37.2	NUM
fbem-20494	42	23	billion	billion	NUM
fbem-20494	42	24	.	.	PUNCT
fbem-20494	43	1	by	by	ADP
fbem-20494	43	2	the	the	DET
fbem-20494	43	3	third	third	ADJ
fbem-20494	43	4	quarter	quarter	NOUN
fbem-20494	43	5	of	of	ADP
fbem-20494	43	6	2023	2023	NUM
fbem-20494	43	7	,	,	PUNCT
fbem-20494	43	8	b	b	PROPN
fbem-20494	43	9	had	have	AUX
fbem-20494	43	10	achieved	achieve	VERB
fbem-20494	43	11	business	business	NOUN
fbem-20494	43	12	income	income	NOUN
fbem-20494	43	13	of	of	ADP
fbem-20494	43	14	62.5	62.5	NUM
fbem-20494	43	15	billion	billion	NUM
fbem-20494	43	16	yuan	yuan	NOUN
fbem-20494	43	17	,	,	PUNCT
fbem-20494	43	18	an	an	DET
fbem-20494	43	19	increase	increase	NOUN
fbem-20494	43	20	of	of	ADP
fbem-20494	43	21	12.11	12.11	NUM
fbem-20494	43	22	per	per	ADP
fbem-20494	43	23	cent	cent	NOUN
fbem-20494	43	24	over	over	ADP
fbem-20494	43	25	the	the	DET
fbem-20494	43	26	second	second	ADJ
fbem-20494	43	27	quarter	quarter	NOUN
fbem-20494	43	28	of	of	ADP
fbem-20494	43	29	2023	2023	NUM
fbem-20494	43	30	.	.	PUNCT
fbem-20494	44	1	by	by	ADP
fbem-20494	44	2	the	the	DET
fbem-20494	44	3	third	third	ADJ
fbem-20494	44	4	quarter	quarter	NOUN
fbem-20494	44	5	of	of	ADP
fbem-20494	44	6	2023	2023	NUM
fbem-20494	44	7	,	,	PUNCT
fbem-20494	44	8	b	b	PROPN
fbem-20494	44	9	had	have	AUX
fbem-20494	44	10	achieved	achieve	VERB
fbem-20494	44	11	net	net	ADJ
fbem-20494	44	12	profits	profit	NOUN
fbem-20494	44	13	of	of	ADP
fbem-20494	44	14	23.8	23.8	NUM
fbem-20494	44	15	billion	billion	NUM
fbem-20494	44	16	yuan	yuan	NOUN
fbem-20494	44	17	.	.	PUNCT
fbem-20494	45	1	table	table	NOUN
fbem-20494	45	2	1	1	NUM
fbem-20494	45	3	.	.	PUNCT
fbem-20494	45	4	company	company	NOUN
fbem-20494	45	5	b	b	PROPN
fbem-20494	45	6	statement	statement	NOUN
fbem-20494	45	7	of	of	ADP
fbem-20494	45	8	financial	financial	ADJ
fbem-20494	45	9	position	position	NOUN
fbem-20494	45	10	2018	2018	NUM
fbem-20494	45	11	-	-	SYM
fbem-20494	45	12	2022	2022	NUM
fbem-20494	45	13	unit	unit	NOUN
fbem-20494	45	14	:	:	PUNCT
fbem-20494	45	15	billion	billion	NUM
fbem-20494	45	16	yuan	yuan	NOUN
fbem-20494	45	17	financial	financial	ADJ
fbem-20494	45	18	indicators	indicator	NOUN
fbem-20494	45	19	2018	2018	NUM
fbem-20494	45	20	2019	2019	NUM
fbem-20494	45	21	2020	2020	NUM
fbem-20494	45	22	2021	2021	NUM
fbem-20494	45	23	2022	2022	NUM
fbem-20494	45	24	total	total	ADJ
fbem-20494	45	25	assets	asset	NOUN
fbem-20494	45	26	861	861	NUM
fbem-20494	45	27	1064	1064	NUM
fbem-20494	45	28	1139	1139	NUM
fbem-20494	45	29	1356	1356	NUM
fbem-20494	45	30	1528	1528	NUM
fbem-20494	45	31	total	total	ADJ
fbem-20494	45	32	liabilities	liability	NOUN
fbem-20494	45	33	210	210	NUM
fbem-20494	45	34	303	303	NUM
fbem-20494	45	35	261	261	NUM
fbem-20494	45	36	342	342	NUM
fbem-20494	45	37	361	361	NUM
fbem-20494	45	38	owner	owner	NOUN
fbem-20494	45	39	equity	equity	NOUN
fbem-20494	45	40	651	651	NUM
fbem-20494	45	41	761	761	NUM
fbem-20494	45	42	878	878	NUM
fbem-20494	45	43	1014	1014	NUM
fbem-20494	45	44	1167	1167	NUM
fbem-20494	45	45	assets	asset	NOUN
fbem-20494	45	46	growth	growth	NOUN
fbem-20494	45	47	over	over	ADP
fbem-20494	45	48	years	year	NOUN
fbem-20494	45	49	21.39	21.39	NUM
fbem-20494	45	50	%	%	NOUN
fbem-20494	45	51	23.58	23.58	NUM
fbem-20494	45	52	%	%	NOUN
fbem-20494	45	53	7.04	7.04	NUM
fbem-20494	45	54	%	%	NOUN
fbem-20494	45	55	19.08	19.08	NUM
fbem-20494	45	56	%	%	NOUN
fbem-20494	45	57	12.68	12.68	NUM
fbem-20494	45	58	%	%	NOUN
fbem-20494	45	59	liabilities	liability	NOUN
fbem-20494	45	60	increase	increase	VERB
fbem-20494	45	61	over	over	ADP
fbem-20494	45	62	years	year	NOUN
fbem-20494	45	63	29.09	29.09	NUM
fbem-20494	45	64	%	%	NOUN
fbem-20494	45	65	44.46	44.46	NUM
fbem-20494	45	66	%	%	NOUN
fbem-20494	45	67	-13.75	-13.75	NOUN
fbem-20494	45	68	%	%	NOUN
fbem-20494	45	69	30.97	30.97	NUM
fbem-20494	45	70	%	%	NOUN
fbem-20494	45	71	5.54	5.54	NUM
fbem-20494	45	72	%	%	NOUN
fbem-20494	45	73	table	table	NOUN
fbem-20494	45	74	2	2	NUM
fbem-20494	45	75	.	.	PUNCT
fbem-20494	45	76	company	company	NOUN
fbem-20494	45	77	b	b	PROPN
fbem-20494	45	78	main	main	ADJ
fbem-20494	45	79	accounting	accounting	NOUN
fbem-20494	45	80	data	datum	NOUN
fbem-20494	45	81	and	and	CCONJ
fbem-20494	45	82	financial	financial	ADJ
fbem-20494	45	83	indicators	indicator	NOUN
fbem-20494	45	84	for	for	ADP
fbem-20494	45	85	2018	2018	NUM
fbem-20494	45	86	-	-	SYM
fbem-20494	45	87	2022	2022	NUM
fbem-20494	45	88	unit	unit	NOUN
fbem-20494	45	89	:	:	PUNCT
fbem-20494	45	90	billion	billion	NUM
fbem-20494	45	91	yuan	yuan	NOUN
fbem-20494	45	92	financial	financial	ADJ
fbem-20494	45	93	indicators	indicator	NOUN
fbem-20494	45	94	2018	2018	NUM
fbem-20494	45	95	2019	2019	NUM
fbem-20494	45	96	2020	2020	NUM
fbem-20494	45	97	2021	2021	NUM
fbem-20494	45	98	2022	2022	NUM
fbem-20494	45	99	business	business	NOUN
fbem-20494	45	100	income	income	NOUN
fbem-20494	45	101	400	400	NUM
fbem-20494	45	102	501	501	NUM
fbem-20494	45	103	573	573	NUM
fbem-20494	45	104	662	662	NUM
fbem-20494	45	105	740	740	NUM
fbem-20494	45	106	operating	operating	NOUN
fbem-20494	45	107	costs	cost	NOUN
fbem-20494	45	108	215	215	NUM
fbem-20494	45	109	261	261	NUM
fbem-20494	45	110	297	297	NUM
fbem-20494	45	111	340	340	NUM
fbem-20494	45	112	370	370	NUM
fbem-20494	45	113	selling	selling	NOUN
fbem-20494	45	114	expenses	expense	VERB
fbem-20494	45	115	37.784	37.784	NUM
fbem-20494	45	116	49.856	49.856	NUM
fbem-20494	45	117	55.789	55.789	NUM
fbem-20494	45	118	65.035	65.035	NUM
fbem-20494	45	119	68.442	68.442	NUM
fbem-20494	45	120	finance	finance	NOUN
fbem-20494	45	121	costs	cost	NOUN
fbem-20494	45	122	-10.850	-10.850	PUNCT
fbem-20494	45	123	-14.307	-14.307	PUNCT
fbem-20494	46	1	-14.855	-14.855	PROPN
fbem-20494	46	2	-17.317	-17.317	INTJ
fbem-20494	46	3	-20.264	-20.264	PROPN
fbem-20494	46	4	administrative	administrative	ADJ
fbem-20494	46	5	costs	cost	NOUN
fbem-20494	46	6	23.405	23.405	NUM
fbem-20494	46	7	26.553	26.553	NUM
fbem-20494	46	8	26.095	26.095	NUM
fbem-20494	46	9	29.000	29.000	NUM
fbem-20494	46	10	30.681	30.681	NUM
fbem-20494	46	11	operating	operating	NOUN
fbem-20494	46	12	profit	profit	NOUN
fbem-20494	46	13	187	187	NUM
fbem-20494	46	14	242	242	NUM
fbem-20494	46	15	278	278	NUM
fbem-20494	46	16	326	326	NUM
fbem-20494	46	17	372	372	NUM
fbem-20494	46	18	total	total	ADJ
fbem-20494	46	19	profit	profit	NOUN
fbem-20494	46	20	186	186	NUM
fbem-20494	46	21	241	241	NUM
fbem-20494	46	22	277	277	NUM
fbem-20494	46	23	325	325	NUM
fbem-20494	46	24	371	371	NUM
fbem-20494	46	25	net	net	ADJ
fbem-20494	46	26	profit	profit	NOUN
fbem-20494	46	27	140	140	NUM
fbem-20494	46	28	182	182	NUM
fbem-20494	46	29	209	209	NUM
fbem-20494	46	30	245	245	NUM
fbem-20494	46	31	280	280	NUM
fbem-20494	46	32	operating	operating	NOUN
fbem-20494	46	33	costs	cost	NOUN
fbem-20494	46	34	215	215	NUM
fbem-20494	47	1	261	261	NUM
fbem-20494	47	2	297	297	NUM
fbem-20494	47	3	340	340	NUM
fbem-20494	47	4	370	370	NUM
fbem-20494	47	5	3.2.3	3.2.3	NUM
fbem-20494	47	6	.	.	PUNCT
fbem-20494	48	1	taxation	taxation	NOUN
fbem-20494	48	2	table	table	NOUN
fbem-20494	48	3	3	3	NUM
fbem-20494	48	4	.	.	PUNCT
fbem-20494	48	5	company	company	NOUN
fbem-20494	48	6	b	b	PROPN
fbem-20494	48	7	's	's	PART
fbem-20494	48	8	main	main	ADJ
fbem-20494	48	9	taxes	taxis	NOUN
fbem-20494	48	10	and	and	CCONJ
fbem-20494	48	11	fees	fee	NOUN
fbem-20494	48	12	from	from	ADP
fbem-20494	48	13	2018	2018	NUM
fbem-20494	48	14	to	to	ADP
fbem-20494	48	15	2022	2022	NUM
fbem-20494	48	16	unit	unit	NOUN
fbem-20494	48	17	:	:	PUNCT
fbem-20494	48	18	billion	billion	NUM
fbem-20494	48	19	yuan	yuan	NOUN
fbem-20494	48	20	2018	2018	NUM
fbem-20494	48	21	2019	2019	NUM
fbem-20494	48	22	2020	2020	NUM
fbem-20494	48	23	2021	2021	NUM
fbem-20494	48	24	2022	2022	NUM
fbem-20494	48	25	income	income	NOUN
fbem-20494	48	26	tax	tax	NOUN
fbem-20494	48	27	expense	expense	NOUN
fbem-20494	48	28	45.682	45.682	NUM
fbem-20494	48	29	58.778	58.778	NUM
fbem-20494	48	30	67.651	67.651	NUM
fbem-20494	48	31	79.430	79.430	NUM
fbem-20494	48	32	91.329	91.329	NUM
fbem-20494	48	33	4	4	NUM
fbem-20494	48	34	.	.	PUNCT
fbem-20494	48	35	tax	tax	NOUN
fbem-20494	48	36	planning	planning	NOUN
fbem-20494	48	37	program	program	NOUN
fbem-20494	48	38	design	design	VERB
fbem-20494	48	39	the	the	DET
fbem-20494	48	40	following	follow	VERB
fbem-20494	48	41	assumptions	assumption	NOUN
fbem-20494	48	42	are	be	AUX
fbem-20494	48	43	made	make	VERB
fbem-20494	48	44	from	from	ADP
fbem-20494	48	45	the	the	DET
fbem-20494	48	46	tax	tax	NOUN
fbem-20494	48	47	planning	planning	NOUN
fbem-20494	48	48	programme	programme	NOUN
fbem-20494	48	49	of	of	ADP
fbem-20494	48	50	company	company	NOUN
fbem-20494	48	51	b	b	PROPN
fbem-20494	48	52	's	's	PART
fbem-20494	48	53	business	business	NOUN
fbem-20494	48	54	sales	sale	NOUN
fbem-20494	48	55	chain	chain	NOUN
fbem-20494	48	56	.	.	PUNCT
fbem-20494	49	1	the	the	DET
fbem-20494	49	2	marketing	marketing	NOUN
fbem-20494	49	3	chain	chain	NOUN
fbem-20494	49	4	is	be	AUX
fbem-20494	49	5	a	a	DET
fbem-20494	49	6	complex	complex	ADJ
fbem-20494	49	7	area	area	NOUN
fbem-20494	49	8	whose	whose	DET
fbem-20494	49	9	objective	objective	NOUN
fbem-20494	49	10	is	be	AUX
fbem-20494	49	11	to	to	PART
fbem-20494	49	12	improve	improve	VERB
fbem-20494	49	13	the	the	DET
fbem-20494	49	14	economics	economic	NOUN
fbem-20494	49	15	of	of	ADP
fbem-20494	49	16	enterprises	enterprise	NOUN
fbem-20494	49	17	through	through	ADP
fbem-20494	49	18	sound	sound	ADJ
fbem-20494	49	19	tax	tax	NOUN
fbem-20494	49	20	planning	planning	NOUN
fbem-20494	49	21	.	.	PUNCT
fbem-20494	50	1	enterprises	enterprise	NOUN
fbem-20494	50	2	can	can	AUX
fbem-20494	50	3	work	work	VERB
fbem-20494	50	4	out	out	ADP
fbem-20494	50	5	the	the	DET
fbem-20494	50	6	optimal	optimal	ADJ
fbem-20494	50	7	tax	tax	NOUN
fbem-20494	50	8	plan	plan	NOUN
fbem-20494	50	9	according	accord	VERB
fbem-20494	50	10	to	to	ADP
fbem-20494	50	11	tax	tax	NOUN
fbem-20494	50	12	regulations	regulation	NOUN
fbem-20494	50	13	and	and	CCONJ
fbem-20494	50	14	related	relate	VERB
fbem-20494	50	15	policies	policy	NOUN
fbem-20494	50	16	to	to	PART
fbem-20494	50	17	reduce	reduce	VERB
fbem-20494	50	18	tax	tax	NOUN
fbem-20494	50	19	burden	burden	NOUN
fbem-20494	50	20	and	and	CCONJ
fbem-20494	50	21	improve	improve	VERB
fbem-20494	50	22	capital	capital	NOUN
fbem-20494	50	23	utilization	utilization	NOUN
fbem-20494	50	24	.	.	PUNCT
fbem-20494	51	1	tax	tax	NOUN
fbem-20494	51	2	planning	planning	NOUN
fbem-20494	51	3	for	for	ADP
fbem-20494	51	4	the	the	DET
fbem-20494	51	5	sales	sale	NOUN
fbem-20494	51	6	chain	chain	NOUN
fbem-20494	51	7	involves	involve	VERB
fbem-20494	51	8	the	the	DET
fbem-20494	51	9	major	major	ADJ
fbem-20494	51	10	business	business	NOUN
fbem-20494	51	11	sectors	sector	NOUN
fbem-20494	51	12	in	in	ADP
fbem-20494	51	13	the	the	DET
fbem-20494	51	14	supply	supply	NOUN
fbem-20494	51	15	chain	chain	NOUN
fbem-20494	51	16	:	:	PUNCT
fbem-20494	51	17	the	the	DET
fbem-20494	51	18	ministry	ministry	PROPN
fbem-20494	51	19	of	of	ADP
fbem-20494	51	20	planning	planning	PROPN
fbem-20494	51	21	,	,	PUNCT
fbem-20494	51	22	the	the	DET
fbem-20494	51	23	ministry	ministry	PROPN
fbem-20494	51	24	of	of	ADP
fbem-20494	51	25	production	production	NOUN
fbem-20494	51	26	,	,	PUNCT
fbem-20494	51	27	the	the	DET
fbem-20494	51	28	ministry	ministry	PROPN
fbem-20494	51	29	of	of	ADP
fbem-20494	51	30	logistics	logistic	NOUN
fbem-20494	51	31	,	,	PUNCT
fbem-20494	51	32	and	and	CCONJ
fbem-20494	51	33	the	the	DET
fbem-20494	51	34	department	department	NOUN
fbem-20494	51	35	of	of	ADP
fbem-20494	51	36	marketing	marketing	NOUN
fbem-20494	51	37	.	.	PUNCT
fbem-20494	52	1	tax	tax	NOUN
fbem-20494	52	2	planning	planning	NOUN
fbem-20494	52	3	at	at	ADP
fbem-20494	52	4	this	this	DET
fbem-20494	52	5	stage	stage	NOUN
fbem-20494	52	6	is	be	AUX
fbem-20494	52	7	crucial	crucial	ADJ
fbem-20494	52	8	and	and	CCONJ
fbem-20494	52	9	necessary	necessary	ADJ
fbem-20494	52	10	,	,	PUNCT
fbem-20494	52	11	not	not	PART
fbem-20494	52	12	only	only	ADV
fbem-20494	52	13	for	for	ADP
fbem-20494	52	14	the	the	DET
fbem-20494	52	15	best	good	ADJ
fbem-20494	52	16	tax	tax	NOUN
fbem-20494	52	17	performance	performance	NOUN
fbem-20494	52	18	,	,	PUNCT
fbem-20494	52	19	but	but	CCONJ
fbem-20494	52	20	also	also	ADV
fbem-20494	52	21	for	for	ADP
fbem-20494	52	22	more	more	ADV
fbem-20494	52	23	accurate	accurate	ADJ
fbem-20494	52	24	marketing	marketing	NOUN
fbem-20494	52	25	plans	plan	NOUN
fbem-20494	52	26	.	.	PUNCT
fbem-20494	53	1	4.1	4.1	NUM
fbem-20494	53	2	.	.	PUNCT
fbem-20494	53	3	tax	tax	NOUN
fbem-20494	53	4	planning	planning	NOUN
fbem-20494	53	5	approach	approach	NOUN
fbem-20494	53	6	the	the	DET
fbem-20494	53	7	following	follow	VERB
fbem-20494	53	8	are	be	AUX
fbem-20494	53	9	the	the	DET
fbem-20494	53	10	main	main	ADJ
fbem-20494	53	11	tax	tax	NOUN
fbem-20494	53	12	planning	planning	NOUN
fbem-20494	53	13	methods	method	NOUN
fbem-20494	53	14	used	use	VERB
fbem-20494	53	15	in	in	ADP
fbem-20494	53	16	the	the	DET
fbem-20494	53	17	sales	sale	NOUN
fbem-20494	53	18	process	process	NOUN
fbem-20494	53	19	.	.	PUNCT
fbem-20494	54	1	(	(	PUNCT
fbem-20494	54	2	1	1	X
fbem-20494	54	3	)	)	PUNCT
fbem-20494	54	4	choice	choice	NOUN
fbem-20494	54	5	of	of	ADP
fbem-20494	54	6	depreciation	depreciation	NOUN
fbem-20494	54	7	method	method	NOUN
fbem-20494	54	8	sales	sale	NOUN
fbem-20494	54	9	discount	discount	NOUN
fbem-20494	54	10	refers	refer	VERB
fbem-20494	54	11	to	to	ADP
fbem-20494	54	12	a	a	DET
fbem-20494	54	13	kind	kind	NOUN
fbem-20494	54	14	of	of	ADP
fbem-20494	54	15	price	price	NOUN
fbem-20494	54	16	preference	preference	NOUN
fbem-20494	54	17	given	give	VERB
fbem-20494	54	18	to	to	ADP
fbem-20494	54	19	the	the	DET
fbem-20494	54	20	buyer	buyer	NOUN
fbem-20494	54	21	in	in	ADP
fbem-20494	54	22	order	order	NOUN
fbem-20494	54	23	to	to	PART
fbem-20494	54	24	promote	promote	VERB
fbem-20494	54	25	the	the	DET
fbem-20494	54	26	sale	sale	NOUN
fbem-20494	54	27	of	of	ADP
fbem-20494	54	28	goods	good	NOUN
fbem-20494	54	29	and	and	CCONJ
fbem-20494	54	30	recover	recover	VERB
fbem-20494	54	31	the	the	DET
fbem-20494	54	32	sales	sale	NOUN
fbem-20494	54	33	payment	payment	NOUN
fbem-20494	54	34	as	as	ADV
fbem-20494	54	35	soon	soon	ADV
fbem-20494	54	36	as	as	ADP
fbem-20494	54	37	possible	possible	ADJ
fbem-20494	54	38	under	under	ADP
fbem-20494	54	39	the	the	DET
fbem-20494	54	40	circumstances	circumstance	NOUN
fbem-20494	54	41	of	of	ADP
fbem-20494	54	42	credit	credit	NOUN
fbem-20494	54	43	sales	sale	NOUN
fbem-20494	54	44	and	and	CCONJ
fbem-20494	54	45	commercial	commercial	ADJ
fbem-20494	54	46	credit	credit	NOUN
fbem-20494	54	47	.	.	PUNCT
fbem-20494	55	1	if	if	SCONJ
fbem-20494	55	2	the	the	DET
fbem-20494	55	3	enterprise	enterprise	NOUN
fbem-20494	55	4	adopts	adopt	VERB
fbem-20494	55	5	sales	sale	NOUN
fbem-20494	55	6	discount	discount	NOUN
fbem-20494	55	7	and	and	CCONJ
fbem-20494	55	8	sells	sell	VERB
fbem-20494	55	9	the	the	DET
fbem-20494	55	10	product	product	NOUN
fbem-20494	55	11	at	at	ADP
fbem-20494	55	12	the	the	DET
fbem-20494	55	13	same	same	ADJ
fbem-20494	55	14	price	price	NOUN
fbem-20494	55	15	,	,	PUNCT
fbem-20494	55	16	the	the	DET
fbem-20494	55	17	discount	discount	NOUN
fbem-20494	55	18	given	give	VERB
fbem-20494	55	19	to	to	ADP
fbem-20494	55	20	the	the	DET
fbem-20494	55	21	other	other	ADJ
fbem-20494	55	22	party	party	NOUN
fbem-20494	55	23	will	will	AUX
fbem-20494	55	24	be	be	AUX
fbem-20494	55	25	included	include	VERB
fbem-20494	55	26	in	in	ADP
fbem-20494	55	27	the	the	DET
fbem-20494	55	28	financial	financial	ADJ
fbem-20494	55	29	expense	expense	NOUN
fbem-20494	55	30	,	,	PUNCT
fbem-20494	55	31	and	and	CCONJ
fbem-20494	55	32	the	the	DET
fbem-20494	55	33	vat	vat	NOUN
fbem-20494	55	34	payable	payable	ADJ
fbem-20494	55	35	in	in	ADP
fbem-20494	55	36	this	this	DET
fbem-20494	55	37	case	case	NOUN
fbem-20494	55	38	will	will	AUX
fbem-20494	55	39	be	be	AUX
fbem-20494	55	40	the	the	DET
fbem-20494	55	41	same	same	ADJ
fbem-20494	55	42	as	as	ADP
fbem-20494	55	43	the	the	DET
fbem-20494	55	44	original	original	ADJ
fbem-20494	55	45	sales	sale	NOUN
fbem-20494	55	46	price	price	NOUN
fbem-20494	55	47	.	.	PUNCT
fbem-20494	56	1	through	through	ADP
fbem-20494	56	2	this	this	DET
fbem-20494	56	3	sales	sale	NOUN
fbem-20494	56	4	discount	discount	NOUN
fbem-20494	56	5	236	236	NUM
fbem-20494	56	6	sales	sale	NOUN
fbem-20494	56	7	,	,	PUNCT
fbem-20494	56	8	you	you	PRON
fbem-20494	56	9	can	can	AUX
fbem-20494	56	10	reduce	reduce	VERB
fbem-20494	56	11	the	the	DET
fbem-20494	56	12	tax	tax	NOUN
fbem-20494	56	13	burden	burden	NOUN
fbem-20494	56	14	of	of	ADP
fbem-20494	56	15	value	value	NOUN
fbem-20494	56	16	-	-	PUNCT
fbem-20494	56	17	added	add	VERB
fbem-20494	56	18	tax	tax	NOUN
fbem-20494	56	19	discounting	discounting	NOUN
fbem-20494	56	20	is	be	AUX
fbem-20494	56	21	the	the	DET
fbem-20494	56	22	activity	activity	NOUN
fbem-20494	56	23	of	of	ADP
fbem-20494	56	24	reducing	reduce	VERB
fbem-20494	56	25	the	the	DET
fbem-20494	56	26	price	price	NOUN
fbem-20494	56	27	of	of	ADP
fbem-20494	56	28	a	a	DET
fbem-20494	56	29	product	product	NOUN
fbem-20494	56	30	or	or	CCONJ
fbem-20494	56	31	service	service	NOUN
fbem-20494	56	32	.	.	PUNCT
fbem-20494	57	1	merchants	merchant	NOUN
fbem-20494	57	2	will	will	AUX
fbem-20494	57	3	discount	discount	VERB
fbem-20494	57	4	on	on	ADP
fbem-20494	57	5	the	the	DET
fbem-20494	57	6	basis	basis	NOUN
fbem-20494	57	7	of	of	ADP
fbem-20494	57	8	the	the	DET
fbem-20494	57	9	original	original	ADJ
fbem-20494	57	10	price	price	NOUN
fbem-20494	57	11	to	to	PART
fbem-20494	57	12	attract	attract	VERB
fbem-20494	57	13	consumers	consumer	NOUN
fbem-20494	57	14	to	to	PART
fbem-20494	57	15	buy	buy	VERB
fbem-20494	57	16	.	.	PUNCT
fbem-20494	58	1	by	by	ADP
fbem-20494	58	2	using	use	VERB
fbem-20494	58	3	this	this	DET
fbem-20494	58	4	method	method	NOUN
fbem-20494	58	5	,	,	PUNCT
fbem-20494	58	6	the	the	DET
fbem-20494	58	7	sales	sale	NOUN
fbem-20494	58	8	amount	amount	NOUN
fbem-20494	58	9	minus	minus	ADP
fbem-20494	58	10	the	the	DET
fbem-20494	58	11	discount	discount	NOUN
fbem-20494	58	12	can	can	AUX
fbem-20494	58	13	be	be	AUX
fbem-20494	58	14	recorded	record	VERB
fbem-20494	58	15	and	and	CCONJ
fbem-20494	58	16	declared	declare	VERB
fbem-20494	58	17	,	,	PUNCT
fbem-20494	58	18	which	which	PRON
fbem-20494	58	19	can	can	AUX
fbem-20494	58	20	reduce	reduce	VERB
fbem-20494	58	21	the	the	DET
fbem-20494	58	22	tax	tax	NOUN
fbem-20494	58	23	burden	burden	NOUN
fbem-20494	58	24	.	.	PUNCT
fbem-20494	59	1	a	a	DET
fbem-20494	59	2	sale	sale	NOUN
fbem-20494	59	3	concession	concession	NOUN
fbem-20494	59	4	is	be	AUX
fbem-20494	59	5	a	a	DET
fbem-20494	59	6	sale	sale	NOUN
fbem-20494	59	7	price	price	NOUN
fbem-20494	59	8	reduction	reduction	NOUN
fbem-20494	59	9	granted	grant	VERB
fbem-20494	59	10	by	by	ADP
fbem-20494	59	11	an	an	DET
fbem-20494	59	12	enterprise	enterprise	NOUN
fbem-20494	59	13	for	for	ADP
fbem-20494	59	14	reasons	reason	NOUN
fbem-20494	59	15	such	such	ADJ
fbem-20494	59	16	as	as	ADP
fbem-20494	59	17	the	the	DET
fbem-20494	59	18	non	non	NOUN
fbem-20494	59	19	-	-	NOUN
fbem-20494	59	20	conformity	conformity	NOUN
fbem-20494	59	21	of	of	ADP
fbem-20494	59	22	the	the	DET
fbem-20494	59	23	quality	quality	NOUN
fbem-20494	59	24	of	of	ADP
fbem-20494	59	25	the	the	DET
fbem-20494	59	26	goods	good	NOUN
fbem-20494	59	27	sold	sell	VERB
fbem-20494	59	28	.	.	PUNCT
fbem-20494	60	1	after	after	SCONJ
fbem-20494	60	2	the	the	DET
fbem-20494	60	3	enterprise	enterprise	NOUN
fbem-20494	60	4	sells	sell	VERB
fbem-20494	60	5	the	the	DET
fbem-20494	60	6	goods	good	NOUN
fbem-20494	60	7	to	to	ADP
fbem-20494	60	8	the	the	DET
fbem-20494	60	9	buyer	buyer	NOUN
fbem-20494	60	10	,	,	PUNCT
fbem-20494	60	11	the	the	DET
fbem-20494	60	12	buyer	buyer	NOUN
fbem-20494	60	13	may	may	AUX
fbem-20494	60	14	require	require	VERB
fbem-20494	60	15	the	the	DET
fbem-20494	60	16	seller	seller	NOUN
fbem-20494	60	17	to	to	PART
fbem-20494	60	18	grant	grant	VERB
fbem-20494	60	19	a	a	DET
fbem-20494	60	20	price	price	NOUN
fbem-20494	60	21	reduction	reduction	NOUN
fbem-20494	60	22	if	if	SCONJ
fbem-20494	60	23	it	it	PRON
fbem-20494	60	24	finds	find	VERB
fbem-20494	60	25	that	that	SCONJ
fbem-20494	60	26	the	the	DET
fbem-20494	60	27	goods	good	NOUN
fbem-20494	60	28	do	do	AUX
fbem-20494	60	29	not	not	PART
fbem-20494	60	30	meet	meet	VERB
fbem-20494	60	31	the	the	DET
fbem-20494	60	32	requirements	requirement	NOUN
fbem-20494	60	33	in	in	ADP
fbem-20494	60	34	terms	term	NOUN
fbem-20494	60	35	of	of	ADP
fbem-20494	60	36	quality	quality	NOUN
fbem-20494	60	37	,	,	PUNCT
fbem-20494	60	38	specifications	specification	NOUN
fbem-20494	60	39	,	,	PUNCT
fbem-20494	60	40	etc	etc	X
fbem-20494	60	41	.	.	X
fbem-20494	60	42	if	if	SCONJ
fbem-20494	60	43	the	the	DET
fbem-20494	60	44	sale	sale	NOUN
fbem-20494	60	45	is	be	AUX
fbem-20494	60	46	made	make	VERB
fbem-20494	60	47	prior	prior	ADV
fbem-20494	60	48	to	to	ADP
fbem-20494	60	49	the	the	DET
fbem-20494	60	50	recognition	recognition	NOUN
fbem-20494	60	51	of	of	ADP
fbem-20494	60	52	the	the	DET
fbem-20494	60	53	proceeds	proceed	NOUN
fbem-20494	60	54	of	of	ADP
fbem-20494	60	55	the	the	DET
fbem-20494	60	56	sale	sale	NOUN
fbem-20494	60	57	,	,	PUNCT
fbem-20494	60	58	the	the	DET
fbem-20494	60	59	sales	sale	NOUN
fbem-20494	60	60	proceeds	proceed	NOUN
fbem-20494	60	61	shall	shall	AUX
fbem-20494	60	62	be	be	AUX
fbem-20494	60	63	recognized	recognize	VERB
fbem-20494	60	64	directly	directly	ADV
fbem-20494	60	65	at	at	ADP
fbem-20494	60	66	the	the	DET
fbem-20494	60	67	amount	amount	NOUN
fbem-20494	60	68	after	after	ADP
fbem-20494	60	69	the	the	DET
fbem-20494	60	70	deduction	deduction	NOUN
fbem-20494	60	71	of	of	ADP
fbem-20494	60	72	the	the	DET
fbem-20494	60	73	sales	sale	NOUN
fbem-20494	60	74	proceeds	proceed	NOUN
fbem-20494	60	75	;	;	PUNCT
fbem-20494	60	76	;	;	PUNCT
fbem-20494	60	77	sales	sale	NOUN
fbem-20494	60	78	credits	credit	NOUN
fbem-20494	60	79	for	for	ADP
fbem-20494	60	80	goods	good	NOUN
fbem-20494	60	81	sold	sell	VERB
fbem-20494	60	82	that	that	PRON
fbem-20494	60	83	are	be	AUX
fbem-20494	60	84	recognized	recognize	VERB
fbem-20494	60	85	as	as	ADP
fbem-20494	60	86	proceeds	proceed	NOUN
fbem-20494	60	87	of	of	ADP
fbem-20494	60	88	sale	sale	NOUN
fbem-20494	60	89	and	and	CCONJ
fbem-20494	60	90	that	that	PRON
fbem-20494	60	91	are	be	AUX
fbem-20494	60	92	not	not	PART
fbem-20494	60	93	part	part	NOUN
fbem-20494	60	94	of	of	ADP
fbem-20494	60	95	post	post	ADJ
fbem-20494	60	96	-	-	ADJ
fbem-20494	60	97	balance	balance	ADJ
fbem-20494	60	98	sheet	sheet	NOUN
fbem-20494	60	99	transactions	transaction	NOUN
fbem-20494	60	100	should	should	AUX
fbem-20494	60	101	,	,	PUNCT
fbem-20494	60	102	at	at	ADP
fbem-20494	60	103	the	the	DET
fbem-20494	60	104	time	time	NOUN
fbem-20494	60	105	the	the	DET
fbem-20494	60	106	proceeds	proceed	NOUN
fbem-20494	60	107	from	from	ADP
fbem-20494	60	108	the	the	DET
fbem-20494	60	109	sale	sale	NOUN
fbem-20494	60	110	of	of	ADP
fbem-20494	60	111	goods	good	NOUN
fbem-20494	60	112	in	in	ADP
fbem-20494	60	113	the	the	DET
fbem-20494	60	114	current	current	ADJ
fbem-20494	60	115	period	period	NOUN
fbem-20494	60	116	should	should	AUX
fbem-20494	60	117	be	be	AUX
fbem-20494	60	118	offset	offset	VERB
fbem-20494	60	119	against	against	ADP
fbem-20494	60	120	the	the	DET
fbem-20494	60	121	amount	amount	NOUN
fbem-20494	60	122	of	of	ADP
fbem-20494	60	123	the	the	DET
fbem-20494	60	124	recognized	recognize	VERB
fbem-20494	60	125	value	value	NOUN
fbem-20494	60	126	added	add	VERB
fbem-20494	60	127	tax	tax	NOUN
fbem-20494	60	128	(	(	PUNCT
fbem-20494	60	129	vat	vat	NOUN
fbem-20494	60	130	)	)	PUNCT
fbem-20494	60	131	if	if	SCONJ
fbem-20494	60	132	the	the	DET
fbem-20494	60	133	deduction	deduction	NOUN
fbem-20494	60	134	of	of	ADP
fbem-20494	60	135	the	the	DET
fbem-20494	60	136	amount	amount	NOUN
fbem-20494	60	137	of	of	ADP
fbem-20494	60	138	the	the	DET
fbem-20494	60	139	vat	vat	NOUN
fbem-20494	60	140	tax	tax	NOUN
fbem-20494	60	141	is	be	AUX
fbem-20494	60	142	permitted	permit	VERB
fbem-20494	60	143	as	as	ADP
fbem-20494	60	144	required	require	VERB
fbem-20494	60	145	for	for	ADP
fbem-20494	60	146	example	example	NOUN
fbem-20494	60	147	,	,	PUNCT
fbem-20494	60	148	assume	assume	VERB
fbem-20494	60	149	that	that	SCONJ
fbem-20494	60	150	company	company	NOUN
fbem-20494	60	151	b	b	PROPN
fbem-20494	60	152	sells	sell	VERB
fbem-20494	60	153	to	to	PART
fbem-20494	60	154	company	company	VERB
fbem-20494	60	155	a	a	DET
fbem-20494	60	156	a	a	DET
fbem-20494	60	157	series	series	NOUN
fbem-20494	60	158	of	of	ADP
fbem-20494	60	159	liquor	liquor	NOUN
fbem-20494	60	160	products	product	NOUN
fbem-20494	60	161	with	with	ADP
fbem-20494	60	162	a	a	DET
fbem-20494	60	163	total	total	ADJ
fbem-20494	60	164	price	price	NOUN
fbem-20494	60	165	of	of	ADP
fbem-20494	60	166	26.58	26.58	NUM
fbem-20494	60	167	million	million	NUM
fbem-20494	60	168	yuan	yuan	NOUN
fbem-20494	60	169	excluding	exclude	VERB
fbem-20494	60	170	tax	tax	NOUN
fbem-20494	60	171	.	.	PUNCT
fbem-20494	61	1	a	a	DET
fbem-20494	61	2	5	5	NUM
fbem-20494	61	3	%	%	NOUN
fbem-20494	61	4	discount	discount	NOUN
fbem-20494	61	5	is	be	AUX
fbem-20494	61	6	possible	possible	ADJ
fbem-20494	61	7	if	if	SCONJ
fbem-20494	61	8	payment	payment	NOUN
fbem-20494	61	9	is	be	AUX
fbem-20494	61	10	made	make	VERB
fbem-20494	61	11	within	within	ADP
fbem-20494	61	12	ten	ten	NUM
fbem-20494	61	13	days	day	NOUN
fbem-20494	61	14	.	.	PUNCT
fbem-20494	62	1	one	one	NUM
fbem-20494	62	2	per	per	ADP
fbem-20494	62	3	cent	cent	NOUN
fbem-20494	62	4	discount	discount	NOUN
fbem-20494	62	5	if	if	SCONJ
fbem-20494	62	6	payment	payment	NOUN
fbem-20494	62	7	is	be	AUX
fbem-20494	62	8	made	make	VERB
fbem-20494	62	9	after	after	ADP
fbem-20494	62	10	ten	ten	NUM
fbem-20494	62	11	days	day	NOUN
fbem-20494	62	12	or	or	CCONJ
fbem-20494	62	13	within	within	ADP
fbem-20494	62	14	thirty	thirty	NUM
fbem-20494	62	15	days	day	NOUN
fbem-20494	62	16	.	.	PUNCT
fbem-20494	63	1	if	if	SCONJ
fbem-20494	63	2	payment	payment	NOUN
fbem-20494	63	3	is	be	AUX
fbem-20494	63	4	made	make	VERB
fbem-20494	63	5	after	after	ADP
fbem-20494	63	6	30	30	NUM
fbem-20494	63	7	days	day	NOUN
fbem-20494	63	8	,	,	PUNCT
fbem-20494	63	9	the	the	DET
fbem-20494	63	10	original	original	ADJ
fbem-20494	63	11	price	price	NOUN
fbem-20494	63	12	shall	shall	AUX
fbem-20494	63	13	be	be	AUX
fbem-20494	63	14	paid	pay	VERB
fbem-20494	63	15	without	without	ADP
fbem-20494	63	16	any	any	DET
fbem-20494	63	17	discount	discount	NOUN
fbem-20494	63	18	.	.	PUNCT
fbem-20494	64	1	option	option	NOUN
fbem-20494	64	2	1	1	NUM
fbem-20494	64	3	:	:	PUNCT
fbem-20494	64	4	use	use	VERB
fbem-20494	64	5	a	a	DET
fbem-20494	64	6	cash	cash	NOUN
fbem-20494	64	7	discount	discount	NOUN
fbem-20494	64	8	.	.	PUNCT
fbem-20494	65	1	the	the	DET
fbem-20494	65	2	value	value	NOUN
fbem-20494	65	3	-	-	PUNCT
fbem-20494	65	4	added	add	VERB
fbem-20494	65	5	tax	tax	NOUN
fbem-20494	65	6	payable	payable	NOUN
fbem-20494	65	7	can	can	AUX
fbem-20494	65	8	be	be	AUX
fbem-20494	65	9	calculated	calculate	VERB
fbem-20494	65	10	as	as	ADP
fbem-20494	65	11	2658	2658	NUM
fbem-20494	65	12	×	×	NOUN
fbem-20494	65	13	13	13	NUM
fbem-20494	65	14	%	%	NOUN
fbem-20494	65	15	=	=	SYM
fbem-20494	65	16	3.4554	3.4554	NUM
fbem-20494	65	17	million	million	NUM
fbem-20494	65	18	yuan	yuan	NOUN
fbem-20494	65	19	.	.	PUNCT
fbem-20494	66	1	option	option	NOUN
fbem-20494	66	2	2	2	NUM
fbem-20494	66	3	:	:	PUNCT
fbem-20494	66	4	use	use	VERB
fbem-20494	66	5	commercial	commercial	ADJ
fbem-20494	66	6	discounts	discount	NOUN
fbem-20494	66	7	.	.	PUNCT
fbem-20494	67	1	the	the	DET
fbem-20494	67	2	price	price	NOUN
fbem-20494	67	3	will	will	AUX
fbem-20494	67	4	be	be	AUX
fbem-20494	67	5	fixed	fix	VERB
fbem-20494	67	6	at	at	ADP
fbem-20494	67	7	5	5	NUM
fbem-20494	67	8	%	%	NOUN
fbem-20494	67	9	discount	discount	NOUN
fbem-20494	67	10	,	,	PUNCT
fbem-20494	67	11	payment	payment	NOUN
fbem-20494	67	12	within	within	ADP
fbem-20494	67	13	ten	ten	NUM
fbem-20494	67	14	days	day	NOUN
fbem-20494	67	15	,	,	PUNCT
fbem-20494	67	16	normal	normal	ADJ
fbem-20494	67	17	delivery	delivery	NOUN
fbem-20494	67	18	,	,	PUNCT
fbem-20494	67	19	if	if	SCONJ
fbem-20494	67	20	more	more	ADJ
fbem-20494	67	21	than	than	ADP
fbem-20494	67	22	ten	ten	NUM
fbem-20494	67	23	days	day	NOUN
fbem-20494	67	24	,	,	PUNCT
fbem-20494	67	25	collect	collect	VERB
fbem-20494	67	26	150.177million	150.177million	NUM
fbem-20494	67	27	yuan	yuan	NOUN
fbem-20494	67	28	breach	breach	NOUN
fbem-20494	67	29	of	of	ADP
fbem-20494	67	30	contract	contract	NOUN
fbem-20494	67	31	.	.	PUNCT
fbem-20494	68	1	the	the	DET
fbem-20494	68	2	value	value	NOUN
fbem-20494	68	3	-	-	PUNCT
fbem-20494	68	4	added	add	VERB
fbem-20494	68	5	tax	tax	NOUN
fbem-20494	68	6	payable	payable	NOUN
fbem-20494	68	7	within	within	ADP
fbem-20494	68	8	ten	ten	NUM
fbem-20494	68	9	days	day	NOUN
fbem-20494	68	10	of	of	ADP
fbem-20494	68	11	payment	payment	NOUN
fbem-20494	68	12	can	can	AUX
fbem-20494	68	13	be	be	AUX
fbem-20494	68	14	calculated	calculate	VERB
fbem-20494	68	15	as	as	ADP
fbem-20494	68	16	2658	2658	NUM
fbem-20494	68	17	×	×	NOUN
fbem-20494	68	18	95	95	NUM
fbem-20494	68	19	%	%	NOUN
fbem-20494	68	20	×	×	NOUN
fbem-20494	68	21	13	13	NUM
fbem-20494	68	22	%	%	NOUN
fbem-20494	68	23	=	=	SYM
fbem-20494	68	24	3.2826	3.2826	NUM
fbem-20494	68	25	million	million	NUM
fbem-20494	68	26	yuan	yuan	NOUN
fbem-20494	68	27	.	.	PUNCT
fbem-20494	69	1	to	to	PART
fbem-20494	69	2	sum	sum	VERB
fbem-20494	69	3	up	up	ADP
fbem-20494	69	4	,	,	PUNCT
fbem-20494	69	5	it	it	PRON
fbem-20494	69	6	can	can	AUX
fbem-20494	69	7	be	be	AUX
fbem-20494	69	8	seen	see	VERB
fbem-20494	69	9	that	that	SCONJ
fbem-20494	69	10	scheme	scheme	NOUN
fbem-20494	69	11	i	i	PRON
fbem-20494	69	12	saves	save	VERB
fbem-20494	69	13	172.8	172.8	NUM
fbem-20494	69	14	thousand	thousand	NUM
fbem-20494	69	15	yuan	yuan	NOUN
fbem-20494	69	16	compared	compare	VERB
fbem-20494	69	17	to	to	ADP
fbem-20494	69	18	scheme	scheme	NOUN
fbem-20494	69	19	ii	ii	PROPN
fbem-20494	69	20	.	.	PUNCT
fbem-20494	70	1	similarly	similarly	ADV
fbem-20494	70	2	,	,	PUNCT
fbem-20494	70	3	the	the	DET
fbem-20494	70	4	consumption	consumption	NOUN
fbem-20494	70	5	tax	tax	NOUN
fbem-20494	70	6	and	and	CCONJ
fbem-20494	70	7	the	the	DET
fbem-20494	70	8	urban	urban	ADJ
fbem-20494	70	9	construction	construction	NOUN
fbem-20494	70	10	surcharge	surcharge	NOUN
fbem-20494	70	11	will	will	AUX
fbem-20494	70	12	save	save	VERB
fbem-20494	70	13	the	the	DET
fbem-20494	70	14	corresponding	corresponding	ADJ
fbem-20494	70	15	tax	tax	NOUN
fbem-20494	70	16	.	.	PUNCT
fbem-20494	71	1	(	(	PUNCT
fbem-20494	71	2	2	2	X
fbem-20494	71	3	)	)	PUNCT
fbem-20494	71	4	planning	planning	NOUN
fbem-20494	71	5	for	for	ADP
fbem-20494	71	6	transfer	transfer	NOUN
fbem-20494	71	7	packaging	packaging	NOUN
fbem-20494	71	8	sales	sale	NOUN
fbem-20494	71	9	this	this	DET
fbem-20494	71	10	method	method	NOUN
fbem-20494	71	11	is	be	AUX
fbem-20494	71	12	to	to	PART
fbem-20494	71	13	first	first	ADV
fbem-20494	71	14	separate	separate	VERB
fbem-20494	71	15	the	the	DET
fbem-20494	71	16	packaging	packaging	NOUN
fbem-20494	71	17	of	of	ADP
fbem-20494	71	18	the	the	DET
fbem-20494	71	19	wine	wine	NOUN
fbem-20494	71	20	product	product	NOUN
fbem-20494	71	21	and	and	CCONJ
fbem-20494	71	22	sell	sell	VERB
fbem-20494	71	23	it	it	PRON
fbem-20494	71	24	to	to	ADP
fbem-20494	71	25	other	other	ADJ
fbem-20494	71	26	companies	company	NOUN
fbem-20494	71	27	as	as	ADP
fbem-20494	71	28	a	a	DET
fbem-20494	71	29	product	product	NOUN
fbem-20494	71	30	.	.	PUNCT
fbem-20494	72	1	then	then	ADV
fbem-20494	72	2	the	the	DET
fbem-20494	72	3	liquor	liquor	NOUN
fbem-20494	72	4	is	be	AUX
fbem-20494	72	5	sold	sell	VERB
fbem-20494	72	6	,	,	PUNCT
fbem-20494	72	7	and	and	CCONJ
fbem-20494	72	8	finally	finally	ADV
fbem-20494	72	9	the	the	DET
fbem-20494	72	10	final	final	ADJ
fbem-20494	72	11	packaging	packaging	NOUN
fbem-20494	72	12	work	work	NOUN
fbem-20494	72	13	is	be	AUX
fbem-20494	72	14	completed	complete	VERB
fbem-20494	72	15	by	by	ADP
fbem-20494	72	16	it	it	PRON
fbem-20494	72	17	,	,	PUNCT
fbem-20494	72	18	thus	thus	ADV
fbem-20494	72	19	forming	form	VERB
fbem-20494	72	20	two	two	NUM
fbem-20494	72	21	independent	independent	ADJ
fbem-20494	72	22	sales	sale	NOUN
fbem-20494	72	23	activities	activity	NOUN
fbem-20494	72	24	,	,	PUNCT
fbem-20494	72	25	and	and	CCONJ
fbem-20494	72	26	the	the	DET
fbem-20494	72	27	cost	cost	NOUN
fbem-20494	72	28	of	of	ADP
fbem-20494	72	29	packaging	packaging	NOUN
fbem-20494	72	30	is	be	AUX
fbem-20494	72	31	no	no	ADV
fbem-20494	72	32	longer	long	ADV
fbem-20494	72	33	included	include	VERB
fbem-20494	72	34	in	in	ADP
fbem-20494	72	35	the	the	DET
fbem-20494	72	36	sales	sale	NOUN
fbem-20494	72	37	of	of	ADP
fbem-20494	72	38	liquor	liquor	NOUN
fbem-20494	72	39	to	to	PART
fbem-20494	72	40	levy	levy	VERB
fbem-20494	72	41	consumption	consumption	NOUN
fbem-20494	72	42	tax	tax	NOUN
fbem-20494	72	43	,	,	PUNCT
fbem-20494	72	44	which	which	PRON
fbem-20494	72	45	produces	produce	VERB
fbem-20494	72	46	tax	tax	NOUN
fbem-20494	72	47	-	-	PUNCT
fbem-20494	72	48	saving	save	VERB
fbem-20494	72	49	benefits	benefit	NOUN
fbem-20494	72	50	.	.	PUNCT
fbem-20494	73	1	4.2	4.2	NUM
fbem-20494	73	2	.	.	PUNCT
fbem-20494	73	3	expected	expect	VERB
fbem-20494	73	4	effectiveness	effectiveness	NOUN
fbem-20494	73	5	of	of	ADP
fbem-20494	73	6	tax	tax	NOUN
fbem-20494	73	7	planning	planning	NOUN
fbem-20494	73	8	assuming	assume	VERB
fbem-20494	73	9	the	the	DET
fbem-20494	73	10	business	business	NOUN
fbem-20494	73	11	of	of	ADP
fbem-20494	73	12	an	an	DET
fbem-20494	73	13	enterprise	enterprise	NOUN
fbem-20494	73	14	's	's	PART
fbem-20494	73	15	sales	sale	NOUN
fbem-20494	73	16	chain	chain	NOUN
fbem-20494	73	17	,	,	PUNCT
fbem-20494	73	18	other	other	ADJ
fbem-20494	73	19	conditions	condition	NOUN
fbem-20494	73	20	are	be	AUX
fbem-20494	73	21	not	not	PART
fbem-20494	73	22	considered	consider	VERB
fbem-20494	73	23	for	for	ADP
fbem-20494	73	24	analysis	analysis	NOUN
fbem-20494	73	25	as	as	SCONJ
fbem-20494	73	26	follows	follow	VERB
fbem-20494	73	27	.	.	PUNCT
fbem-20494	74	1	company	company	NOUN
fbem-20494	74	2	b	b	PROPN
fbem-20494	74	3	purchased	purchase	VERB
fbem-20494	74	4	9,000	9,000	NUM
fbem-20494	74	5	tons	ton	NOUN
fbem-20494	74	6	of	of	ADP
fbem-20494	74	7	barley	barley	NOUN
fbem-20494	74	8	and	and	CCONJ
fbem-20494	74	9	6,000	6,000	NUM
fbem-20494	74	10	tons	ton	NOUN
fbem-20494	74	11	of	of	ADP
fbem-20494	74	12	peas	pea	NOUN
fbem-20494	74	13	from	from	ADP
fbem-20494	74	14	company	company	NOUN
fbem-20494	74	15	s	s	PROPN
fbem-20494	74	16	of	of	ADP
fbem-20494	74	17	the	the	DET
fbem-20494	74	18	original	original	ADJ
fbem-20494	74	19	food	food	NOUN
fbem-20494	74	20	company	company	NOUN
fbem-20494	74	21	.	.	PUNCT
fbem-20494	75	1	for	for	ADP
fbem-20494	75	2	the	the	DET
fbem-20494	75	3	production	production	NOUN
fbem-20494	75	4	of	of	ADP
fbem-20494	75	5	12,000	12,000	NUM
fbem-20494	75	6	tons	ton	NOUN
fbem-20494	75	7	of	of	ADP
fbem-20494	75	8	white	white	ADJ
fbem-20494	75	9	wine	wine	NOUN
fbem-20494	75	10	,	,	PUNCT
fbem-20494	75	11	the	the	DET
fbem-20494	75	12	price	price	NOUN
fbem-20494	75	13	of	of	ADP
fbem-20494	75	14	barley	barley	NOUN
fbem-20494	75	15	was	be	AUX
fbem-20494	75	16	$	$	SYM
fbem-20494	75	17	3,700	3,700	NUM
fbem-20494	75	18	per	per	ADP
fbem-20494	75	19	ton	ton	NOUN
fbem-20494	75	20	and	and	CCONJ
fbem-20494	75	21	the	the	DET
fbem-20494	75	22	price	price	NOUN
fbem-20494	75	23	of	of	ADP
fbem-20494	75	24	peas	pea	NOUN
fbem-20494	75	25	was	be	AUX
fbem-20494	75	26	1600	1600	NUM
fbem-20494	75	27	per	per	ADP
fbem-20494	75	28	ton	ton	NOUN
fbem-20494	75	29	.	.	PUNCT
fbem-20494	76	1	company	company	NOUN
fbem-20494	76	2	b	b	PROPN
fbem-20494	76	3	and	and	CCONJ
fbem-20494	76	4	company	company	NOUN
fbem-20494	76	5	s	s	VERB
fbem-20494	76	6	agreed	agree	VERB
fbem-20494	76	7	in	in	ADP
fbem-20494	76	8	the	the	DET
fbem-20494	76	9	contract	contract	NOUN
fbem-20494	76	10	that	that	PRON
fbem-20494	76	11	the	the	DET
fbem-20494	76	12	goods	good	NOUN
fbem-20494	76	13	would	would	AUX
fbem-20494	76	14	be	be	AUX
fbem-20494	76	15	picked	pick	VERB
fbem-20494	76	16	up	up	ADP
fbem-20494	76	17	by	by	ADP
fbem-20494	76	18	company	company	PROPN
fbem-20494	76	19	b	b	PROPN
fbem-20494	76	20	to	to	ADP
fbem-20494	76	21	company	company	NOUN
fbem-20494	76	22	s	s	PART
fbem-20494	76	23	,	,	PUNCT
fbem-20494	76	24	company	company	NOUN
fbem-20494	76	25	s	s	PART
fbem-20494	76	26	gave	give	VERB
fbem-20494	76	27	company	company	NOUN
fbem-20494	76	28	b	b	ADP
fbem-20494	76	29	a	a	DET
fbem-20494	76	30	price	price	NOUN
fbem-20494	76	31	concession	concession	NOUN
fbem-20494	76	32	of	of	ADP
fbem-20494	76	33	200000	200000	NUM
fbem-20494	76	34	yuan	yuan	NOUN
fbem-20494	76	35	.	.	PUNCT
fbem-20494	77	1	company	company	NOUN
fbem-20494	77	2	s	s	PART
fbem-20494	77	3	used	use	VERB
fbem-20494	77	4	company	company	NOUN
fbem-20494	77	5	l	l	NOUN
fbem-20494	77	6	(	(	PUNCT
fbem-20494	77	7	as	as	ADP
fbem-20494	77	8	the	the	DET
fbem-20494	77	9	general	general	ADJ
fbem-20494	77	10	tax	tax	NOUN
fbem-20494	77	11	payer	payer	NOUN
fbem-20494	77	12	)	)	PUNCT
fbem-20494	77	13	to	to	PART
fbem-20494	77	14	carry	carry	VERB
fbem-20494	77	15	out	out	ADP
fbem-20494	77	16	the	the	DET
fbem-20494	77	17	transportation	transportation	NOUN
fbem-20494	77	18	,	,	PUNCT
fbem-20494	77	19	and	and	CCONJ
fbem-20494	77	20	the	the	DET
fbem-20494	77	21	freight	freight	NOUN
fbem-20494	77	22	was	be	AUX
fbem-20494	77	23	360000	360000	NUM
fbem-20494	77	24	yuan	yuan	NOUN
fbem-20494	77	25	(	(	PUNCT
fbem-20494	77	26	excluding	exclude	VERB
fbem-20494	77	27	tax	tax	NOUN
fbem-20494	77	28	price	price	NOUN
fbem-20494	77	29	)	)	PUNCT
fbem-20494	77	30	.	.	PUNCT
fbem-20494	78	1	company	company	NOUN
fbem-20494	78	2	b	b	PROPN
fbem-20494	78	3	was	be	AUX
fbem-20494	78	4	also	also	ADV
fbem-20494	78	5	stipulated	stipulate	VERB
fbem-20494	78	6	in	in	ADP
fbem-20494	78	7	the	the	DET
fbem-20494	78	8	contract	contract	NOUN
fbem-20494	78	9	to	to	PART
fbem-20494	78	10	pay	pay	VERB
fbem-20494	78	11	for	for	ADP
fbem-20494	78	12	the	the	DET
fbem-20494	78	13	barley	barley	NOUN
fbem-20494	78	14	and	and	CCONJ
fbem-20494	78	15	peas	pea	NOUN
fbem-20494	78	16	in	in	ADP
fbem-20494	78	17	full	full	ADJ
fbem-20494	78	18	within	within	ADP
fbem-20494	78	19	15	15	NUM
fbem-20494	78	20	days	day	NOUN
fbem-20494	78	21	after	after	ADP
fbem-20494	78	22	the	the	DET
fbem-20494	78	23	completion	completion	NOUN
fbem-20494	78	24	of	of	ADP
fbem-20494	78	25	the	the	DET
fbem-20494	78	26	quality	quality	NOUN
fbem-20494	78	27	inspection	inspection	NOUN
fbem-20494	78	28	.	.	PUNCT
fbem-20494	79	1	the	the	DET
fbem-20494	79	2	depreciation	depreciation	NOUN
fbem-20494	79	3	method	method	NOUN
fbem-20494	79	4	is	be	AUX
fbem-20494	79	5	the	the	DET
fbem-20494	79	6	straight	straight	ADJ
fbem-20494	79	7	-	-	PUNCT
fbem-20494	79	8	line	line	NOUN
fbem-20494	79	9	depreciation	depreciation	NOUN
fbem-20494	79	10	method	method	NOUN
fbem-20494	79	11	,	,	PUNCT
fbem-20494	79	12	with	with	ADP
fbem-20494	79	13	an	an	DET
fbem-20494	79	14	original	original	ADJ
fbem-20494	79	15	value	value	NOUN
fbem-20494	79	16	of	of	ADP
fbem-20494	79	17	450000	450000	NUM
fbem-20494	79	18	yuan	yuan	NOUN
fbem-20494	79	19	and	and	CCONJ
fbem-20494	79	20	a	a	DET
fbem-20494	79	21	depreciable	depreciable	ADJ
fbem-20494	79	22	life	life	NOUN
fbem-20494	79	23	of	of	ADP
fbem-20494	79	24	15	15	NUM
fbem-20494	79	25	years	year	NOUN
fbem-20494	79	26	,	,	PUNCT
fbem-20494	79	27	having	having	AUX
fbem-20494	79	28	been	be	AUX
fbem-20494	79	29	used	use	VERB
fbem-20494	79	30	for	for	ADP
fbem-20494	79	31	4	4	NUM
fbem-20494	79	32	years	year	NOUN
fbem-20494	79	33	,	,	PUNCT
fbem-20494	79	34	and	and	CCONJ
fbem-20494	79	35	an	an	DET
fbem-20494	79	36	estimated	estimate	VERB
fbem-20494	79	37	net	net	ADJ
fbem-20494	79	38	salvage	salvage	NOUN
fbem-20494	79	39	value	value	NOUN
fbem-20494	79	40	of	of	ADP
fbem-20494	79	41	3	3	NUM
fbem-20494	79	42	%	%	NOUN
fbem-20494	79	43	.	.	PUNCT
fbem-20494	80	1	the	the	DET
fbem-20494	80	2	goods	good	NOUN
fbem-20494	80	3	are	be	AUX
fbem-20494	80	4	targeted	target	VERB
fbem-20494	80	5	planned	planned	ADJ
fbem-20494	80	6	production	production	NOUN
fbem-20494	80	7	,	,	PUNCT
fbem-20494	80	8	all	all	PRON
fbem-20494	80	9	sold	sell	VERB
fbem-20494	80	10	to	to	PART
fbem-20494	80	11	company	company	VERB
fbem-20494	80	12	a	a	PRON
fbem-20494	80	13	,	,	PUNCT
fbem-20494	80	14	the	the	DET
fbem-20494	80	15	price	price	NOUN
fbem-20494	80	16	excluding	exclude	VERB
fbem-20494	80	17	tax	tax	NOUN
fbem-20494	80	18	is	be	AUX
fbem-20494	80	19	60000	60000	NUM
fbem-20494	80	20	yuan	yuan	NOUN
fbem-20494	80	21	/	/	SYM
fbem-20494	80	22	ton	ton	NOUN
fbem-20494	80	23	,	,	PUNCT
fbem-20494	80	24	giving	give	VERB
fbem-20494	80	25	company	company	NOUN
fbem-20494	80	26	a	a	DET
fbem-20494	80	27	5	5	NUM
fbem-20494	80	28	%	%	NOUN
fbem-20494	80	29	cash	cash	NOUN
fbem-20494	80	30	discount	discount	NOUN
fbem-20494	80	31	for	for	ADP
fbem-20494	80	32	payment	payment	NOUN
fbem-20494	80	33	within	within	ADP
fbem-20494	80	34	7	7	NUM
fbem-20494	80	35	days	day	NOUN
fbem-20494	80	36	after	after	ADP
fbem-20494	80	37	arrival	arrival	NOUN
fbem-20494	80	38	and	and	CCONJ
fbem-20494	80	39	acceptance	acceptance	NOUN
fbem-20494	80	40	.	.	PUNCT
fbem-20494	81	1	after	after	ADP
fbem-20494	81	2	the	the	DET
fbem-20494	81	3	withdrawal	withdrawal	NOUN
fbem-20494	81	4	by	by	ADP
fbem-20494	81	5	company	company	PROPN
fbem-20494	81	6	a	a	NOUN
fbem-20494	81	7	,	,	PUNCT
fbem-20494	81	8	company	company	NOUN
fbem-20494	81	9	b	b	NUM
fbem-20494	81	10	made	make	VERB
fbem-20494	81	11	a	a	DET
fbem-20494	81	12	400000	400000	NUM
fbem-20494	81	13	yuan	yuan	NOUN
fbem-20494	81	14	discount	discount	NOUN
fbem-20494	81	15	.	.	PUNCT
fbem-20494	82	1	(	(	PUNCT
fbem-20494	82	2	1	1	X
fbem-20494	82	3	)	)	PUNCT
fbem-20494	82	4	before	before	ADP
fbem-20494	82	5	tax	tax	NOUN
fbem-20494	82	6	planning	planning	NOUN
fbem-20494	82	7	value	value	NOUN
fbem-20494	82	8	added	add	VERB
fbem-20494	82	9	tax	tax	NOUN
fbem-20494	82	10	(	(	PUNCT
fbem-20494	82	11	vat	vat	NOUN
fbem-20494	82	12	)	)	PUNCT
fbem-20494	82	13	payable	payable	NOUN
fbem-20494	82	14	:	:	PUNCT
fbem-20494	82	15	(	(	PUNCT
fbem-20494	82	16	12000×60000400000)×13%=93548000(yuan	12000×60000400000)×13%=93548000(yuan	NOUN
fbem-20494	82	17	)	)	PUNCT
fbem-20494	82	18	taxes	taxis	NOUN
fbem-20494	82	19	on	on	ADP
fbem-20494	82	20	consumption	consumption	NOUN
fbem-20494	82	21	should	should	AUX
fbem-20494	82	22	be	be	AUX
fbem-20494	82	23	paid	pay	VERB
fbem-20494	82	24	:	:	PUNCT
fbem-20494	82	25	(	(	PUNCT
fbem-20494	82	26	12000×60000)×0.2	12000×60000)×0.2	NUM
fbem-20494	82	27	+	+	NOUN
fbem-20494	82	28	12000×2000×0.5=156000000(yuan	12000×2000×0.5=156000000(yuan	NUM
fbem-20494	82	29	)	)	PUNCT
fbem-20494	82	30	urban	urban	ADJ
fbem-20494	82	31	construction	construction	NOUN
fbem-20494	82	32	taxes	taxis	NOUN
fbem-20494	82	33	and	and	CCONJ
fbem-20494	82	34	surcharges	surcharge	NOUN
fbem-20494	82	35	are	be	AUX
fbem-20494	82	36	due	due	ADJ
fbem-20494	82	37	:	:	PUNCT
fbem-20494	82	38	(	(	PUNCT
fbem-20494	82	39	93548000	93548000	NUM
fbem-20494	82	40	+	+	ADJ
fbem-20494	82	41	156000000)×(5%+3%+2%)=24954800(yuan	156000000)×(5%+3%+2%)=24954800(yuan	PROPN
fbem-20494	82	42	)	)	PUNCT
fbem-20494	82	43	corporate	corporate	ADJ
fbem-20494	82	44	income	income	NOUN
fbem-20494	82	45	tax	tax	PROPN
fbem-20494	82	46	payable:((12000×60000400000)×97%-15600000024954800)×25%=129264300(yuan	payable:((12000×60000400000)×97%-15600000024954800)×25%=129264300(yuan	PROPN
fbem-20494	82	47	)	)	PUNCT
fbem-20494	82	48	total	total	ADJ
fbem-20494	82	49	tax	tax	NOUN
fbem-20494	82	50	payable	payable	NOUN
fbem-20494	82	51	:	:	PUNCT
fbem-20494	82	52	93548000	93548000	NUM
fbem-20494	82	53	+	+	SYM
fbem-20494	82	54	156000000	156000000	NUM
fbem-20494	82	55	+	+	ADJ
fbem-20494	82	56	24954800	24954800	NUM
fbem-20494	82	57	+	+	SYM
fbem-20494	82	58	129264300=403767100	129264300=403767100	NUM
fbem-20494	82	59	(	(	PUNCT
fbem-20494	82	60	yuan	yuan	NOUN
fbem-20494	82	61	)	)	PUNCT
fbem-20494	82	62	(	(	PUNCT
fbem-20494	82	63	2	2	X
fbem-20494	82	64	)	)	PUNCT
fbem-20494	82	65	after	after	ADP
fbem-20494	82	66	tax	tax	NOUN
fbem-20494	82	67	planning	planning	NOUN
fbem-20494	82	68	at	at	ADP
fbem-20494	82	69	the	the	DET
fbem-20494	82	70	time	time	NOUN
fbem-20494	82	71	of	of	ADP
fbem-20494	82	72	sale	sale	NOUN
fbem-20494	82	73	,	,	PUNCT
fbem-20494	82	74	according	accord	VERB
fbem-20494	82	75	to	to	ADP
fbem-20494	82	76	the	the	DET
fbem-20494	82	77	previous	previous	ADJ
fbem-20494	82	78	research	research	NOUN
fbem-20494	82	79	and	and	CCONJ
fbem-20494	82	80	analysis	analysis	NOUN
fbem-20494	82	81	,	,	PUNCT
fbem-20494	82	82	the	the	DET
fbem-20494	82	83	cash	cash	NOUN
fbem-20494	82	84	discount	discount	NOUN
fbem-20494	82	85	is	be	AUX
fbem-20494	82	86	changed	change	VERB
fbem-20494	82	87	into	into	ADP
fbem-20494	82	88	a	a	DET
fbem-20494	82	89	commercial	commercial	ADJ
fbem-20494	82	90	discount	discount	NOUN
fbem-20494	82	91	.	.	PUNCT
fbem-20494	83	1	value	value	NOUN
fbem-20494	83	2	added	add	VERB
fbem-20494	83	3	tax	tax	NOUN
fbem-20494	83	4	(	(	PUNCT
fbem-20494	83	5	vat	vat	NOUN
fbem-20494	83	6	)	)	PUNCT
fbem-20494	83	7	payable	payable	ADJ
fbem-20494	83	8	:	:	PUNCT
fbem-20494	84	1	60000×12000×95%×13%+300000×9%＝88947000(yuan	60000×12000×95%×13%+300000×9%＝88947000(yuan	ADJ
fbem-20494	84	2	)	)	PUNCT
fbem-20494	84	3	taxes	taxis	NOUN
fbem-20494	84	4	on	on	ADP
fbem-20494	84	5	consumption	consumption	NOUN
fbem-20494	84	6	should	should	AUX
fbem-20494	84	7	be	be	AUX
fbem-20494	84	8	paid	pay	VERB
fbem-20494	84	9	:	:	PUNCT
fbem-20494	84	10	(	(	PUNCT
fbem-20494	84	11	(	(	PUNCT
fbem-20494	84	12	12000×60000)×0.2	12000×60000)×0.2	NUM
fbem-20494	84	13	+	+	PROPN
fbem-20494	84	14	12000×2000×0.5)×0.95=148200000(y	12000×2000×0.5)×0.95=148200000(y	PROPN
fbem-20494	84	15	uan	uan	PROPN
fbem-20494	84	16	)	)	PUNCT
fbem-20494	84	17	urban	urban	ADJ
fbem-20494	84	18	construction	construction	NOUN
fbem-20494	84	19	taxes	taxis	NOUN
fbem-20494	84	20	and	and	CCONJ
fbem-20494	84	21	surcharges	surcharge	NOUN
fbem-20494	84	22	are	be	AUX
fbem-20494	84	23	due	due	ADJ
fbem-20494	84	24	:	:	PUNCT
fbem-20494	84	25	(	(	PUNCT
fbem-20494	84	26	88947000	88947000	NUM
fbem-20494	84	27	+	+	ADJ
fbem-20494	84	28	14820000)×(5%+3%+2%)=10376700(yuan	14820000)×(5%+3%+2%)=10376700(yuan	NUM
fbem-20494	84	29	)	)	PUNCT
fbem-20494	84	30	corporate	corporate	ADJ
fbem-20494	84	31	income	income	NOUN
fbem-20494	84	32	tax	tax	NOUN
fbem-20494	84	33	payable	payable	ADJ
fbem-20494	84	34	:	:	PUNCT
fbem-20494	84	35	(	(	PUNCT
fbem-20494	84	36	(	(	PUNCT
fbem-20494	84	37	12000×60000400000)×97%-14820000010376700)×25%=134858825(yuan	12000×60000400000)×97%-14820000010376700)×25%=134858825(yuan	NUM
fbem-20494	84	38	)	)	PUNCT
fbem-20494	84	39	total	total	ADJ
fbem-20494	84	40	tax	tax	NOUN
fbem-20494	84	41	payable	payable	NOUN
fbem-20494	84	42	:	:	PUNCT
fbem-20494	84	43	88947000	88947000	NUM
fbem-20494	84	44	+	+	SYM
fbem-20494	84	45	148200000	148200000	NUM
fbem-20494	84	46	+	+	SYM
fbem-20494	84	47	10376700	10376700	NUM
fbem-20494	84	48	+	+	SYM
fbem-20494	84	49	134858825=261009525	134858825=261009525	PROPN
fbem-20494	84	50	(	(	PUNCT
fbem-20494	84	51	yuan	yuan	NOUN
fbem-20494	84	52	)	)	PUNCT
fbem-20494	84	53	table	table	NOUN
fbem-20494	84	54	4	4	NUM
fbem-20494	84	55	.	.	PUNCT
fbem-20494	85	1	a	a	DET
fbem-20494	85	2	comparison	comparison	NOUN
fbem-20494	85	3	of	of	ADP
fbem-20494	85	4	the	the	DET
fbem-20494	85	5	results	result	NOUN
fbem-20494	85	6	of	of	ADP
fbem-20494	85	7	tax	tax	NOUN
fbem-20494	85	8	planning	planning	NOUN
fbem-20494	85	9	.	.	PUNCT
fbem-20494	86	1	unit	unit	NOUN
fbem-20494	86	2	:	:	PUNCT
fbem-20494	86	3	yuan	yuan	NOUN
fbem-20494	86	4	before	before	ADP
fbem-20494	86	5	planning	plan	VERB
fbem-20494	86	6	after	after	ADP
fbem-20494	86	7	planning	planning	NOUN
fbem-20494	86	8	value	value	NOUN
fbem-20494	86	9	added	add	VERB
fbem-20494	86	10	tax	tax	NOUN
fbem-20494	86	11	(	(	PUNCT
fbem-20494	86	12	vat	vat	NOUN
fbem-20494	86	13	)	)	PUNCT
fbem-20494	86	14	payable	payable	ADJ
fbem-20494	86	15	93548000	93548000	NUM
fbem-20494	86	16	88947000	88947000	NUM
fbem-20494	86	17	taxes	taxis	NOUN
fbem-20494	86	18	on	on	ADP
fbem-20494	86	19	consumption	consumption	NOUN
fbem-20494	86	20	should	should	AUX
fbem-20494	86	21	be	be	AUX
fbem-20494	86	22	paid	pay	VERB
fbem-20494	86	23	156000000	156000000	NUM
fbem-20494	86	24	148200000	148200000	NUM
fbem-20494	86	25	urban	urban	ADJ
fbem-20494	86	26	construction	construction	NOUN
fbem-20494	86	27	taxes	taxis	NOUN
fbem-20494	86	28	and	and	CCONJ
fbem-20494	86	29	surcharges	surcharge	NOUN
fbem-20494	86	30	are	be	AUX
fbem-20494	86	31	due	due	ADJ
fbem-20494	86	32	24954800	24954800	NUM
fbem-20494	86	33	10376700	10376700	NUM
fbem-20494	86	34	corporate	corporate	ADJ
fbem-20494	86	35	income	income	NOUN
fbem-20494	86	36	tax	tax	NOUN
fbem-20494	86	37	payable	payable	ADJ
fbem-20494	86	38	129264300	129264300	NUM
fbem-20494	86	39	134858825	134858825	NUM
fbem-20494	86	40	total	total	ADJ
fbem-20494	86	41	tax	tax	NOUN
fbem-20494	86	42	payable	payable	ADJ
fbem-20494	86	43	403767100	403767100	NUM
fbem-20494	86	44	261009525	261009525	NUM
fbem-20494	86	45	compared	compare	VERB
fbem-20494	86	46	with	with	ADP
fbem-20494	86	47	before	before	ADV
fbem-20494	86	48	and	and	CCONJ
fbem-20494	86	49	after	after	ADP
fbem-20494	86	50	tax	tax	NOUN
fbem-20494	86	51	planning	planning	NOUN
fbem-20494	86	52	,	,	PUNCT
fbem-20494	86	53	the	the	DET
fbem-20494	86	54	overall	overall	ADJ
fbem-20494	86	55	effect	effect	NOUN
fbem-20494	86	56	is	be	AUX
fbem-20494	86	57	good	good	ADJ
fbem-20494	86	58	,	,	PUNCT
fbem-20494	86	59	and	and	CCONJ
fbem-20494	86	60	the	the	DET
fbem-20494	86	61	total	total	ADJ
fbem-20494	86	62	amount	amount	NOUN
fbem-20494	86	63	of	of	ADP
fbem-20494	86	64	taxes	taxis	NOUN
fbem-20494	86	65	and	and	CCONJ
fbem-20494	86	66	fees	fee	NOUN
fbem-20494	86	67	that	that	PRON
fbem-20494	86	68	company	company	NOUN
fbem-20494	86	69	b	b	PROPN
fbem-20494	86	70	needs	need	VERB
fbem-20494	86	71	to	to	PART
fbem-20494	86	72	pay	pay	VERB
fbem-20494	86	73	has	have	AUX
fbem-20494	86	74	saved	save	VERB
fbem-20494	86	75	tens	ten	NOUN
fbem-20494	86	76	of	of	ADP
fbem-20494	86	77	millions	million	NOUN
fbem-20494	86	78	of	of	ADP
fbem-20494	86	79	yuan	yuan	NOUN
fbem-20494	86	80	compared	compare	VERB
fbem-20494	86	81	with	with	ADP
fbem-20494	86	82	before	before	ADP
fbem-20494	86	83	planning	planning	NOUN
fbem-20494	86	84	.	.	PUNCT
fbem-20494	87	1	from	from	ADP
fbem-20494	87	2	the	the	DET
fbem-20494	87	3	final	final	ADJ
fbem-20494	87	4	overall	overall	ADJ
fbem-20494	87	5	data	datum	NOUN
fbem-20494	87	6	,	,	PUNCT
fbem-20494	87	7	the	the	DET
fbem-20494	87	8	planned	plan	VERB
fbem-20494	87	9	program	program	NOUN
fbem-20494	87	10	is	be	AUX
fbem-20494	87	11	further	far	ADV
fbem-20494	87	12	away	away	ADV
fbem-20494	87	13	from	from	ADP
fbem-20494	87	14	the	the	DET
fbem-20494	87	15	goal	goal	NOUN
fbem-20494	87	16	of	of	ADP
fbem-20494	87	17	tax	tax	NOUN
fbem-20494	87	18	planning	planning	NOUN
fbem-20494	87	19	and	and	CCONJ
fbem-20494	87	20	creates	create	VERB
fbem-20494	87	21	more	more	ADJ
fbem-20494	87	22	profits	profit	NOUN
fbem-20494	87	23	for	for	ADP
fbem-20494	87	24	the	the	DET
fbem-20494	87	25	enterprise	enterprise	NOUN
fbem-20494	87	26	.	.	PUNCT
fbem-20494	88	1	5	5	X
fbem-20494	88	2	.	.	X
fbem-20494	88	3	conclusion	conclusion	VERB
fbem-20494	88	4	the	the	DET
fbem-20494	88	5	tax	tax	NOUN
fbem-20494	88	6	obligation	obligation	NOUN
fbem-20494	88	7	of	of	ADP
fbem-20494	88	8	the	the	DET
fbem-20494	88	9	enterprise	enterprise	NOUN
fbem-20494	88	10	is	be	AUX
fbem-20494	88	11	stipulated	stipulate	VERB
fbem-20494	88	12	by	by	ADP
fbem-20494	88	13	law	law	NOUN
fbem-20494	88	14	.	.	PUNCT
fbem-20494	89	1	237	237	NUM
fbem-20494	89	2	from	from	ADP
fbem-20494	89	3	this	this	DET
fbem-20494	89	4	point	point	NOUN
fbem-20494	89	5	of	of	ADP
fbem-20494	89	6	view	view	NOUN
fbem-20494	89	7	,	,	PUNCT
fbem-20494	89	8	the	the	DET
fbem-20494	89	9	enterprise	enterprise	NOUN
fbem-20494	89	10	tax	tax	NOUN
fbem-20494	89	11	payment	payment	NOUN
fbem-20494	89	12	is	be	AUX
fbem-20494	89	13	a	a	DET
fbem-20494	89	14	necessary	necessary	ADJ
fbem-20494	89	15	activity	activity	NOUN
fbem-20494	89	16	that	that	PRON
fbem-20494	89	17	can	can	AUX
fbem-20494	89	18	not	not	PART
fbem-20494	89	19	be	be	AUX
fbem-20494	89	20	evaded	evade	VERB
fbem-20494	89	21	.	.	PUNCT
fbem-20494	90	1	from	from	ADP
fbem-20494	90	2	the	the	DET
fbem-20494	90	3	perspective	perspective	NOUN
fbem-20494	90	4	of	of	ADP
fbem-20494	90	5	the	the	DET
fbem-20494	90	6	enterprise	enterprise	NOUN
fbem-20494	90	7	,	,	PUNCT
fbem-20494	90	8	if	if	SCONJ
fbem-20494	90	9	the	the	DET
fbem-20494	90	10	enterprise	enterprise	NOUN
fbem-20494	90	11	can	can	AUX
fbem-20494	90	12	carry	carry	VERB
fbem-20494	90	13	out	out	ADP
fbem-20494	90	14	tax	tax	NOUN
fbem-20494	90	15	planning	planning	NOUN
fbem-20494	90	16	through	through	ADP
fbem-20494	90	17	reasonable	reasonable	ADJ
fbem-20494	90	18	and	and	CCONJ
fbem-20494	90	19	legal	legal	ADJ
fbem-20494	90	20	means	mean	NOUN
fbem-20494	90	21	during	during	ADP
fbem-20494	90	22	the	the	DET
fbem-20494	90	23	tax	tax	NOUN
fbem-20494	90	24	payment	payment	NOUN
fbem-20494	90	25	process	process	NOUN
fbem-20494	90	26	,	,	PUNCT
fbem-20494	90	27	it	it	PRON
fbem-20494	90	28	will	will	AUX
fbem-20494	90	29	reduce	reduce	VERB
fbem-20494	90	30	part	part	NOUN
fbem-20494	90	31	of	of	ADP
fbem-20494	90	32	the	the	DET
fbem-20494	90	33	tax	tax	NOUN
fbem-20494	90	34	burden	burden	NOUN
fbem-20494	90	35	of	of	ADP
fbem-20494	90	36	the	the	DET
fbem-20494	90	37	enterprise	enterprise	NOUN
fbem-20494	90	38	and	and	CCONJ
fbem-20494	90	39	improve	improve	VERB
fbem-20494	90	40	the	the	DET
fbem-20494	90	41	value	value	NOUN
fbem-20494	90	42	creation	creation	NOUN
fbem-20494	90	43	of	of	ADP
fbem-20494	90	44	the	the	DET
fbem-20494	90	45	enterprise	enterprise	NOUN
fbem-20494	90	46	.	.	PUNCT
fbem-20494	91	1	while	while	SCONJ
fbem-20494	91	2	increasing	increase	VERB
fbem-20494	91	3	the	the	DET
fbem-20494	91	4	value	value	NOUN
fbem-20494	91	5	of	of	ADP
fbem-20494	91	6	the	the	DET
fbem-20494	91	7	enterprise	enterprise	NOUN
fbem-20494	91	8	,	,	PUNCT
fbem-20494	91	9	it	it	PRON
fbem-20494	91	10	also	also	ADV
fbem-20494	91	11	improves	improve	VERB
fbem-20494	91	12	the	the	DET
fbem-20494	91	13	force	force	NOUN
fbem-20494	91	14	majeure	majeure	NOUN
fbem-20494	91	15	factors	factor	NOUN
fbem-20494	91	16	to	to	PART
fbem-20494	91	17	deal	deal	VERB
fbem-20494	91	18	with	with	ADP
fbem-20494	91	19	unexpected	unexpected	ADJ
fbem-20494	91	20	situations	situation	NOUN
fbem-20494	91	21	and	and	CCONJ
fbem-20494	91	22	enhances	enhance	VERB
fbem-20494	91	23	the	the	DET
fbem-20494	91	24	core	core	NOUN
fbem-20494	91	25	competitiveness	competitiveness	NOUN
fbem-20494	91	26	of	of	ADP
fbem-20494	91	27	the	the	DET
fbem-20494	91	28	enterprise	enterprise	NOUN
fbem-20494	91	29	itself	itself	PRON
fbem-20494	91	30	.	.	PUNCT
fbem-20494	92	1	and	and	CCONJ
fbem-20494	92	2	then	then	ADV
fbem-20494	92	3	achieve	achieve	VERB
fbem-20494	92	4	the	the	DET
fbem-20494	92	5	good	good	ADJ
fbem-20494	92	6	operation	operation	NOUN
fbem-20494	92	7	of	of	ADP
fbem-20494	92	8	the	the	DET
fbem-20494	92	9	enterprise	enterprise	NOUN
fbem-20494	92	10	.	.	PUNCT
fbem-20494	93	1	from	from	ADP
fbem-20494	93	2	the	the	DET
fbem-20494	93	3	above	above	PROPN
fbem-20494	93	4	b	b	PROPN
fbem-20494	93	5	company	company	NOUN
fbem-20494	93	6	's	's	PART
fbem-20494	93	7	tax	tax	NOUN
fbem-20494	93	8	planning	planning	NOUN
fbem-20494	93	9	strategy	strategy	NOUN
fbem-20494	93	10	analysis	analysis	NOUN
fbem-20494	93	11	case	case	NOUN
fbem-20494	93	12	,	,	PUNCT
fbem-20494	93	13	we	we	PRON
fbem-20494	93	14	can	can	AUX
fbem-20494	93	15	also	also	ADV
fbem-20494	93	16	see	see	VERB
fbem-20494	93	17	that	that	SCONJ
fbem-20494	93	18	enterprises	enterprise	NOUN
fbem-20494	93	19	can	can	AUX
fbem-20494	93	20	reduce	reduce	VERB
fbem-20494	93	21	their	their	PRON
fbem-20494	93	22	tax	tax	NOUN
fbem-20494	93	23	burden	burden	NOUN
fbem-20494	93	24	and	and	CCONJ
fbem-20494	93	25	improve	improve	VERB
fbem-20494	93	26	their	their	PRON
fbem-20494	93	27	economic	economic	ADJ
fbem-20494	93	28	efficiency	efficiency	NOUN
fbem-20494	93	29	through	through	ADP
fbem-20494	93	30	rational	rational	ADJ
fbem-20494	93	31	use	use	NOUN
fbem-20494	93	32	of	of	ADP
fbem-20494	93	33	preferential	preferential	ADJ
fbem-20494	93	34	policies	policy	NOUN
fbem-20494	93	35	,	,	PUNCT
fbem-20494	93	36	rational	rational	ADJ
fbem-20494	93	37	planning	planning	NOUN
fbem-20494	93	38	of	of	ADP
fbem-20494	93	39	vat	vat	NOUN
fbem-20494	93	40	output	output	NOUN
fbem-20494	93	41	tax	tax	NOUN
fbem-20494	93	42	and	and	CCONJ
fbem-20494	93	43	input	input	NOUN
fbem-20494	93	44	tax	tax	NOUN
fbem-20494	93	45	,	,	PUNCT
fbem-20494	93	46	and	and	CCONJ
fbem-20494	93	47	rational	rational	ADJ
fbem-20494	93	48	use	use	NOUN
fbem-20494	93	49	of	of	ADP
fbem-20494	93	50	enterprise	enterprise	NOUN
fbem-20494	93	51	organizational	organizational	ADJ
fbem-20494	93	52	forms	form	NOUN
fbem-20494	93	53	for	for	ADP
fbem-20494	93	54	tax	tax	NOUN
fbem-20494	93	55	planning	planning	NOUN
fbem-20494	93	56	.	.	PUNCT
fbem-20494	94	1	at	at	ADP
fbem-20494	94	2	the	the	DET
fbem-20494	94	3	same	same	ADJ
fbem-20494	94	4	time	time	NOUN
fbem-20494	94	5	,	,	PUNCT
fbem-20494	94	6	the	the	DET
fbem-20494	94	7	tax	tax	NOUN
fbem-20494	94	8	planning	planning	NOUN
fbem-20494	94	9	strategy	strategy	NOUN
fbem-20494	94	10	of	of	ADP
fbem-20494	94	11	company	company	NOUN
fbem-20494	94	12	b	b	PROPN
fbem-20494	94	13	also	also	ADV
fbem-20494	94	14	provides	provide	VERB
fbem-20494	94	15	some	some	DET
fbem-20494	94	16	beneficial	beneficial	ADJ
fbem-20494	94	17	enlightenment	enlightenment	NOUN
fbem-20494	94	18	for	for	ADP
fbem-20494	94	19	enterprises	enterprise	NOUN
fbem-20494	94	20	:	:	PUNCT
fbem-20494	94	21	first	first	ADV
fbem-20494	94	22	,	,	PUNCT
fbem-20494	94	23	enterprises	enterprise	NOUN
fbem-20494	94	24	should	should	AUX
fbem-20494	94	25	pay	pay	VERB
fbem-20494	94	26	attention	attention	NOUN
fbem-20494	94	27	to	to	ADP
fbem-20494	94	28	the	the	DET
fbem-20494	94	29	changes	change	NOUN
fbem-20494	94	30	of	of	ADP
fbem-20494	94	31	national	national	ADJ
fbem-20494	94	32	tax	tax	NOUN
fbem-20494	94	33	policy	policy	NOUN
fbem-20494	94	34	and	and	CCONJ
fbem-20494	94	35	adjust	adjust	VERB
fbem-20494	94	36	the	the	DET
fbem-20494	94	37	tax	tax	NOUN
fbem-20494	94	38	planning	planning	NOUN
fbem-20494	94	39	strategy	strategy	NOUN
fbem-20494	94	40	in	in	ADP
fbem-20494	94	41	time	time	NOUN
fbem-20494	94	42	;	;	PUNCT
fbem-20494	94	43	secondly	secondly	ADV
fbem-20494	94	44	,	,	PUNCT
fbem-20494	94	45	enterprises	enterprise	NOUN
fbem-20494	94	46	should	should	AUX
fbem-20494	94	47	strengthen	strengthen	VERB
fbem-20494	94	48	cooperation	cooperation	NOUN
fbem-20494	94	49	with	with	ADP
fbem-20494	94	50	suppliers	supplier	NOUN
fbem-20494	94	51	and	and	CCONJ
fbem-20494	94	52	customers	customer	NOUN
fbem-20494	94	53	to	to	PART
fbem-20494	94	54	achieve	achieve	VERB
fbem-20494	94	55	the	the	DET
fbem-20494	94	56	goal	goal	NOUN
fbem-20494	94	57	of	of	ADP
fbem-20494	94	58	tax	tax	NOUN
fbem-20494	94	59	planning	planning	NOUN
fbem-20494	94	60	.	.	PUNCT
fbem-20494	95	1	finally	finally	ADV
fbem-20494	95	2	,	,	PUNCT
fbem-20494	95	3	enterprises	enterprise	NOUN
fbem-20494	95	4	should	should	AUX
fbem-20494	95	5	pay	pay	VERB
fbem-20494	95	6	attention	attention	NOUN
fbem-20494	95	7	to	to	ADP
fbem-20494	95	8	improving	improve	VERB
fbem-20494	95	9	the	the	DET
fbem-20494	95	10	level	level	NOUN
fbem-20494	95	11	of	of	ADP
fbem-20494	95	12	financial	financial	ADJ
fbem-20494	95	13	management	management	NOUN
fbem-20494	95	14	and	and	CCONJ
fbem-20494	95	15	training	train	VERB
fbem-20494	95	16	professional	professional	ADJ
fbem-20494	95	17	tax	tax	NOUN
fbem-20494	95	18	planning	planning	NOUN
fbem-20494	95	19	talents	talent	NOUN
fbem-20494	95	20	to	to	PART
fbem-20494	95	21	cope	cope	VERB
fbem-20494	95	22	with	with	ADP
fbem-20494	95	23	the	the	DET
fbem-20494	95	24	increasingly	increasingly	ADV
fbem-20494	95	25	complex	complex	ADJ
fbem-20494	95	26	tax	tax	NOUN
fbem-20494	95	27	environment	environment	NOUN
fbem-20494	95	28	.	.	PUNCT
fbem-20494	96	1	in	in	ADP
fbem-20494	96	2	general	general	ADJ
fbem-20494	96	3	,	,	PUNCT
fbem-20494	96	4	the	the	DET
fbem-20494	96	5	tax	tax	NOUN
fbem-20494	96	6	planning	planning	NOUN
fbem-20494	96	7	strategy	strategy	NOUN
fbem-20494	96	8	of	of	ADP
fbem-20494	96	9	company	company	NOUN
fbem-20494	96	10	b	b	PROPN
fbem-20494	96	11	has	have	VERB
fbem-20494	96	12	typical	typical	ADJ
fbem-20494	96	13	significance	significance	NOUN
fbem-20494	96	14	,	,	PUNCT
fbem-20494	96	15	but	but	CCONJ
fbem-20494	96	16	in	in	ADP
fbem-20494	96	17	practice	practice	NOUN
fbem-20494	96	18	,	,	PUNCT
fbem-20494	96	19	the	the	DET
fbem-20494	96	20	enterprise	enterprise	NOUN
fbem-20494	96	21	should	should	AUX
fbem-20494	96	22	consider	consider	VERB
fbem-20494	96	23	various	various	ADJ
fbem-20494	96	24	factors	factor	NOUN
fbem-20494	96	25	according	accord	VERB
fbem-20494	96	26	to	to	ADP
fbem-20494	96	27	its	its	PRON
fbem-20494	96	28	own	own	ADJ
fbem-20494	96	29	situation	situation	NOUN
fbem-20494	96	30	and	and	CCONJ
fbem-20494	96	31	work	work	VERB
fbem-20494	96	32	out	out	ADP
fbem-20494	96	33	a	a	DET
fbem-20494	96	34	tax	tax	NOUN
fbem-20494	96	35	planning	planning	NOUN
fbem-20494	96	36	program	program	NOUN
fbem-20494	96	37	that	that	PRON
fbem-20494	96	38	meets	meet	VERB
fbem-20494	96	39	its	its	PRON
fbem-20494	96	40	own	own	ADJ
fbem-20494	96	41	reality	reality	NOUN
fbem-20494	96	42	.	.	PUNCT
fbem-20494	97	1	at	at	ADP
fbem-20494	97	2	the	the	DET
fbem-20494	97	3	same	same	ADJ
fbem-20494	97	4	time	time	NOUN
fbem-20494	97	5	,	,	PUNCT
fbem-20494	97	6	enterprises	enterprise	NOUN
fbem-20494	97	7	should	should	AUX
fbem-20494	97	8	follow	follow	VERB
fbem-20494	97	9	tax	tax	NOUN
fbem-20494	97	10	laws	law	NOUN
fbem-20494	97	11	and	and	CCONJ
fbem-20494	97	12	regulations	regulation	NOUN
fbem-20494	97	13	,	,	PUNCT
fbem-20494	97	14	pay	pay	VERB
fbem-20494	97	15	taxes	taxis	NOUN
fbem-20494	97	16	according	accord	VERB
fbem-20494	97	17	to	to	ADP
fbem-20494	97	18	law	law	NOUN
fbem-20494	97	19	,	,	PUNCT
fbem-20494	97	20	avoid	avoid	VERB
fbem-20494	97	21	tax	tax	NOUN
fbem-20494	97	22	risks	risk	NOUN
fbem-20494	97	23	,	,	PUNCT
fbem-20494	97	24	and	and	CCONJ
fbem-20494	97	25	achieve	achieve	VERB
fbem-20494	97	26	sustainable	sustainable	ADJ
fbem-20494	97	27	development	development	NOUN
fbem-20494	97	28	of	of	ADP
fbem-20494	97	29	enterprises	enterprise	NOUN
fbem-20494	97	30	.	.	PUNCT
fbem-20494	98	1	references	reference	NOUN
fbem-20494	98	2	[	[	X
fbem-20494	98	3	1	1	NUM
fbem-20494	98	4	]	]	X
fbem-20494	98	5	guo	guo	PROPN
fbem-20494	98	6	xiaoyu	xiaoyu	PROPN
fbem-20494	98	7	.	.	PUNCT
fbem-20494	99	1	a	a	DET
fbem-20494	99	2	study	study	NOUN
fbem-20494	99	3	on	on	ADP
fbem-20494	99	4	the	the	DET
fbem-20494	99	5	tax	tax	NOUN
fbem-20494	99	6	planning	planning	NOUN
fbem-20494	99	7	of	of	ADP
fbem-20494	99	8	c	c	PROPN
fbem-20494	99	9	company	company	NOUN
fbem-20494	99	10	's	's	PART
fbem-20494	99	11	income	income	NOUN
fbem-20494	99	12	tax	tax	NOUN
fbem-20494	100	1	[	[	X
fbem-20494	100	2	d	d	X
fbem-20494	100	3	]	]	PUNCT
fbem-20494	100	4	.	.	PUNCT
fbem-20494	101	1	hebei	hebei	PROPN
fbem-20494	101	2	university	university	PROPN
fbem-20494	101	3	of	of	ADP
fbem-20494	101	4	technology	technology	NOUN
fbem-20494	101	5	,	,	PUNCT
fbem-20494	101	6	2023	2023	NUM
fbem-20494	101	7	.	.	PUNCT
fbem-20494	102	1	doi	doi	NOUN
fbem-20494	102	2	:	:	PUNCT
fbem-20494	102	3	10.27104	10.27104	NUM
fbem-20494	102	4	/	/	SYM
fbem-20494	102	5	d.cnki.ghbjy.2022.000196	d.cnki.ghbjy.2022.000196	PROPN
fbem-20494	102	6	.	.	PUNCT
fbem-20494	103	1	[	[	X
fbem-20494	103	2	2	2	X
fbem-20494	103	3	]	]	X
fbem-20494	103	4	wang	wang	PROPN
fbem-20494	103	5	hongya	hongya	PROPN
fbem-20494	103	6	.	.	PUNCT
fbem-20494	104	1	research	research	NOUN
fbem-20494	104	2	on	on	ADP
fbem-20494	104	3	tax	tax	NOUN
fbem-20494	104	4	planning	planning	NOUN
fbem-20494	104	5	of	of	ADP
fbem-20494	104	6	liquor	liquor	NOUN
fbem-20494	104	7	enterprises	enterprise	NOUN
fbem-20494	104	8	under	under	ADP
fbem-20494	104	9	the	the	DET
fbem-20494	104	10	background	background	NOUN
fbem-20494	104	11	of	of	ADP
fbem-20494	104	12	big	big	ADJ
fbem-20494	104	13	data	datum	NOUN
fbem-20494	105	1	[	[	X
fbem-20494	105	2	d	d	X
fbem-20494	105	3	]	]	X
fbem-20494	105	4	.	.	PUNCT
fbem-20494	106	1	shanxi	shanxi	PROPN
fbem-20494	106	2	university	university	PROPN
fbem-20494	106	3	of	of	ADP
fbem-20494	106	4	finance	finance	NOUN
fbem-20494	106	5	and	and	CCONJ
fbem-20494	106	6	economics	economic	NOUN
fbem-20494	106	7	,	,	PUNCT
fbem-20494	106	8	2023	2023	NUM
fbem-20494	106	9	.	.	PUNCT
fbem-20494	107	1	doi	doi	NOUN
fbem-20494	107	2	:	:	PUNCT
fbem-20494	107	3	10.27283	10.27283	NUM
fbem-20494	107	4	/	/	SYM
fbem-20494	107	5	d.cnki.gsxcc.2023.000191	d.cnki.gsxcc.2023.000191	PROPN
fbem-20494	107	6	.	.	PUNCT