id	sid	tid	token	lemma	pos
fbem-26164	1	1	frontiers	frontier	NOUN
fbem-26164	1	2	in	in	ADP
fbem-26164	1	3	business	business	NOUN
fbem-26164	1	4	,	,	PUNCT
fbem-26164	1	5	economics	economic	NOUN
fbem-26164	1	6	and	and	CCONJ
fbem-26164	1	7	management	management	NOUN
fbem-26164	1	8	issn	issn	PROPN
fbem-26164	1	9	:	:	PUNCT
fbem-26164	1	10	2766	2766	NUM
fbem-26164	1	11	-	-	PUNCT
fbem-26164	1	12	824x	824x	NUM
fbem-26164	1	13	|	|	ADJ
fbem-26164	1	14	vol	vol	NOUN
fbem-26164	1	15	.	.	PUNCT
fbem-26164	2	1	16	16	NUM
fbem-26164	2	2	,	,	PUNCT
fbem-26164	2	3	no	no	INTJ
fbem-26164	2	4	.	.	NOUN
fbem-26164	2	5	3	3	NUM
fbem-26164	2	6	,	,	PUNCT
fbem-26164	2	7	2024	2024	NUM
fbem-26164	2	8	27	27	NUM
fbem-26164	2	9	the	the	DET
fbem-26164	2	10	impact	impact	NOUN
fbem-26164	2	11	of	of	ADP
fbem-26164	2	12	tax	tax	NOUN
fbem-26164	2	13	incentives	incentive	NOUN
fbem-26164	2	14	on	on	ADP
fbem-26164	2	15	the	the	DET
fbem-26164	2	16	growth	growth	NOUN
fbem-26164	2	17	of	of	ADP
fbem-26164	2	18	small	small	ADJ
fbem-26164	2	19	and	and	CCONJ
fbem-26164	2	20	medium	medium	ADJ
fbem-26164	2	21	-	-	PUNCT
fbem-26164	2	22	sized	sized	ADJ
fbem-26164	2	23	enterprises	enterprise	NOUN
fbem-26164	2	24	:	:	PUNCT
fbem-26164	2	25	a	a	DET
fbem-26164	2	26	comparative	comparative	ADJ
fbem-26164	2	27	study	study	NOUN
fbem-26164	2	28	based	base	VERB
fbem-26164	2	29	on	on	ADP
fbem-26164	2	30	industry	industry	NOUN
fbem-26164	2	31	yifei	yifei	NOUN
fbem-26164	2	32	ding	de	VERB
fbem-26164	2	33	hong	hong	PROPN
fbem-26164	2	34	kong	kong	PROPN
fbem-26164	2	35	baptist	baptist	PROPN
fbem-26164	2	36	university	university	PROPN
fbem-26164	2	37	,	,	PUNCT
fbem-26164	2	38	hong	hong	PROPN
fbem-26164	2	39	kong	kong	PROPN
fbem-26164	2	40	,	,	PUNCT
fbem-26164	2	41	china	china	PROPN
fbem-26164	2	42	phoebeding252@outlook.com	phoebeding252@outlook.com	X
fbem-26164	2	43	abstract	abstract	NOUN
fbem-26164	2	44	:	:	PUNCT
fbem-26164	2	45	tax	tax	NOUN
fbem-26164	2	46	incentive	incentive	NOUN
fbem-26164	2	47	policies	policy	NOUN
fbem-26164	2	48	have	have	AUX
fbem-26164	2	49	been	be	AUX
fbem-26164	2	50	widely	widely	ADV
fbem-26164	2	51	used	use	VERB
fbem-26164	2	52	as	as	ADP
fbem-26164	2	53	a	a	DET
fbem-26164	2	54	crucial	crucial	ADJ
fbem-26164	2	55	tool	tool	NOUN
fbem-26164	2	56	to	to	PART
fbem-26164	2	57	promote	promote	VERB
fbem-26164	2	58	the	the	DET
fbem-26164	2	59	development	development	NOUN
fbem-26164	2	60	of	of	ADP
fbem-26164	2	61	small	small	ADJ
fbem-26164	2	62	and	and	CCONJ
fbem-26164	2	63	mediumsized	mediumsized	ADJ
fbem-26164	2	64	enterprises	enterprise	NOUN
fbem-26164	2	65	(	(	PUNCT
fbem-26164	2	66	smes	sme	NOUN
fbem-26164	2	67	)	)	PUNCT
fbem-26164	2	68	,	,	PUNCT
fbem-26164	2	69	but	but	CCONJ
fbem-26164	2	70	their	their	PRON
fbem-26164	2	71	effectiveness	effectiveness	NOUN
fbem-26164	2	72	varies	vary	VERB
fbem-26164	2	73	across	across	ADP
fbem-26164	2	74	different	different	ADJ
fbem-26164	2	75	industries	industry	NOUN
fbem-26164	2	76	and	and	CCONJ
fbem-26164	2	77	policy	policy	NOUN
fbem-26164	2	78	types	type	NOUN
fbem-26164	2	79	.	.	PUNCT
fbem-26164	3	1	this	this	DET
fbem-26164	3	2	study	study	NOUN
fbem-26164	3	3	utilizes	utilize	VERB
fbem-26164	3	4	a	a	DET
fbem-26164	3	5	comprehensive	comprehensive	ADJ
fbem-26164	3	6	panel	panel	NOUN
fbem-26164	3	7	dataset	dataset	VERB
fbem-26164	3	8	from	from	ADP
fbem-26164	3	9	2015	2015	NUM
fbem-26164	3	10	to	to	ADP
fbem-26164	3	11	2023	2023	NUM
fbem-26164	3	12	to	to	PART
fbem-26164	3	13	investigate	investigate	VERB
fbem-26164	3	14	the	the	DET
fbem-26164	3	15	impact	impact	NOUN
fbem-26164	3	16	of	of	ADP
fbem-26164	3	17	value	value	NOUN
fbem-26164	3	18	-	-	PUNCT
fbem-26164	3	19	added	add	VERB
fbem-26164	3	20	tax	tax	NOUN
fbem-26164	3	21	(	(	PUNCT
fbem-26164	3	22	vat	vat	NOUN
fbem-26164	3	23	)	)	PUNCT
fbem-26164	3	24	and	and	CCONJ
fbem-26164	3	25	income	income	NOUN
fbem-26164	3	26	tax	tax	NOUN
fbem-26164	3	27	incentives	incentive	NOUN
fbem-26164	3	28	on	on	ADP
fbem-26164	3	29	the	the	DET
fbem-26164	3	30	growth	growth	NOUN
fbem-26164	3	31	of	of	ADP
fbem-26164	3	32	smes	sme	NOUN
fbem-26164	3	33	in	in	ADP
fbem-26164	3	34	china	china	PROPN
fbem-26164	3	35	.	.	PUNCT
fbem-26164	4	1	through	through	ADP
fbem-26164	4	2	fixed	fix	VERB
fbem-26164	4	3	effects	effect	NOUN
fbem-26164	4	4	model	model	NOUN
fbem-26164	4	5	analysis	analysis	NOUN
fbem-26164	4	6	,	,	PUNCT
fbem-26164	4	7	we	we	PRON
fbem-26164	4	8	find	find	VERB
fbem-26164	4	9	that	that	SCONJ
fbem-26164	4	10	both	both	PRON
fbem-26164	4	11	vat	vat	NOUN
fbem-26164	4	12	and	and	CCONJ
fbem-26164	4	13	income	income	NOUN
fbem-26164	4	14	tax	tax	NOUN
fbem-26164	4	15	incentives	incentive	NOUN
fbem-26164	4	16	significantly	significantly	ADV
fbem-26164	4	17	enhance	enhance	VERB
fbem-26164	4	18	smes	sme	NOUN
fbem-26164	4	19	'	'	PART
fbem-26164	4	20	sales	sale	NOUN
fbem-26164	4	21	revenue	revenue	NOUN
fbem-26164	4	22	and	and	CCONJ
fbem-26164	4	23	total	total	ADJ
fbem-26164	4	24	asset	asset	NOUN
fbem-26164	4	25	growth	growth	NOUN
fbem-26164	4	26	.	.	PUNCT
fbem-26164	5	1	however	however	ADV
fbem-26164	5	2	,	,	PUNCT
fbem-26164	5	3	the	the	DET
fbem-26164	5	4	magnitude	magnitude	NOUN
fbem-26164	5	5	of	of	ADP
fbem-26164	5	6	these	these	DET
fbem-26164	5	7	effects	effect	NOUN
fbem-26164	5	8	differs	differ	VERB
fbem-26164	5	9	substantially	substantially	ADV
fbem-26164	5	10	across	across	ADP
fbem-26164	5	11	industries	industry	NOUN
fbem-26164	5	12	,	,	PUNCT
fbem-26164	5	13	with	with	ADP
fbem-26164	5	14	high	high	ADJ
fbem-26164	5	15	-	-	PUNCT
fbem-26164	5	16	tech	tech	NOUN
fbem-26164	5	17	and	and	CCONJ
fbem-26164	5	18	information	information	NOUN
fbem-26164	5	19	technology	technology	NOUN
fbem-26164	5	20	service	service	NOUN
fbem-26164	5	21	industries	industry	NOUN
fbem-26164	5	22	benefiting	benefit	VERB
fbem-26164	5	23	the	the	DET
fbem-26164	5	24	most	most	ADJ
fbem-26164	5	25	.	.	PUNCT
fbem-26164	6	1	our	our	PRON
fbem-26164	6	2	industry	industry	NOUN
fbem-26164	6	3	comparison	comparison	NOUN
fbem-26164	6	4	analysis	analysis	NOUN
fbem-26164	6	5	reveals	reveal	VERB
fbem-26164	6	6	that	that	SCONJ
fbem-26164	6	7	the	the	DET
fbem-26164	6	8	effectiveness	effectiveness	NOUN
fbem-26164	6	9	of	of	ADP
fbem-26164	6	10	tax	tax	NOUN
fbem-26164	6	11	incentives	incentive	NOUN
fbem-26164	6	12	is	be	AUX
fbem-26164	6	13	closely	closely	ADV
fbem-26164	6	14	related	relate	VERB
fbem-26164	6	15	to	to	ADP
fbem-26164	6	16	industry	industry	NOUN
fbem-26164	6	17	-	-	PUNCT
fbem-26164	6	18	specific	specific	ADJ
fbem-26164	6	19	characteristics	characteristic	NOUN
fbem-26164	6	20	,	,	PUNCT
fbem-26164	6	21	such	such	ADJ
fbem-26164	6	22	as	as	ADP
fbem-26164	6	23	research	research	NOUN
fbem-26164	6	24	and	and	CCONJ
fbem-26164	6	25	development	development	NOUN
fbem-26164	6	26	(	(	PUNCT
fbem-26164	6	27	r&d	r&d	NOUN
fbem-26164	6	28	)	)	PUNCT
fbem-26164	6	29	intensity	intensity	NOUN
fbem-26164	6	30	and	and	CCONJ
fbem-26164	6	31	capital	capital	NOUN
fbem-26164	6	32	requirements	requirement	NOUN
fbem-26164	6	33	.	.	PUNCT
fbem-26164	7	1	these	these	DET
fbem-26164	7	2	findings	finding	NOUN
fbem-26164	7	3	provide	provide	VERB
fbem-26164	7	4	key	key	ADJ
fbem-26164	7	5	empirical	empirical	ADJ
fbem-26164	7	6	evidence	evidence	NOUN
fbem-26164	7	7	for	for	ADP
fbem-26164	7	8	optimizing	optimize	VERB
fbem-26164	7	9	sme	sme	NOUN
fbem-26164	7	10	tax	tax	NOUN
fbem-26164	7	11	policies	policy	NOUN
fbem-26164	7	12	and	and	CCONJ
fbem-26164	7	13	suggest	suggest	VERB
fbem-26164	7	14	that	that	SCONJ
fbem-26164	7	15	a	a	DET
fbem-26164	7	16	more	more	ADV
fbem-26164	7	17	nuanced	nuanced	ADJ
fbem-26164	7	18	,	,	PUNCT
fbem-26164	7	19	industry	industry	NOUN
fbem-26164	7	20	-	-	PUNCT
fbem-26164	7	21	specific	specific	ADJ
fbem-26164	7	22	approach	approach	NOUN
fbem-26164	7	23	to	to	ADP
fbem-26164	7	24	tax	tax	NOUN
fbem-26164	7	25	incentives	incentive	NOUN
fbem-26164	7	26	is	be	AUX
fbem-26164	7	27	needed	need	VERB
fbem-26164	7	28	.	.	PUNCT
fbem-26164	8	1	this	this	DET
fbem-26164	8	2	study	study	NOUN
fbem-26164	8	3	not	not	PART
fbem-26164	8	4	only	only	ADV
fbem-26164	8	5	contributes	contribute	VERB
fbem-26164	8	6	to	to	ADP
fbem-26164	8	7	the	the	DET
fbem-26164	8	8	literature	literature	NOUN
fbem-26164	8	9	on	on	ADP
fbem-26164	8	10	sme	sme	ADJ
fbem-26164	8	11	growth	growth	NOUN
fbem-26164	8	12	and	and	CCONJ
fbem-26164	8	13	tax	tax	NOUN
fbem-26164	8	14	policy	policy	NOUN
fbem-26164	8	15	effectiveness	effectiveness	NOUN
fbem-26164	8	16	but	but	CCONJ
fbem-26164	8	17	also	also	ADV
fbem-26164	8	18	offers	offer	VERB
fbem-26164	8	19	important	important	ADJ
fbem-26164	8	20	insights	insight	NOUN
fbem-26164	8	21	for	for	SCONJ
fbem-26164	8	22	policymakers	policymaker	NOUN
fbem-26164	8	23	to	to	PART
fbem-26164	8	24	refine	refine	VERB
fbem-26164	8	25	sm	sm	PROPN
fbem-26164	8	26	e	e	NOUN
fbem-26164	8	27	support	support	NOUN
fbem-26164	8	28	systems	system	NOUN
fbem-26164	8	29	in	in	ADP
fbem-26164	8	30	the	the	DET
fbem-26164	8	31	context	context	NOUN
fbem-26164	8	32	of	of	ADP
fbem-26164	8	33	rapid	rapid	ADJ
fbem-26164	8	34	technological	technological	ADJ
fbem-26164	8	35	change	change	NOUN
fbem-26164	8	36	and	and	CCONJ
fbem-26164	8	37	economic	economic	ADJ
fbem-26164	8	38	transformation	transformation	NOUN
fbem-26164	8	39	.	.	PUNCT
fbem-26164	9	1	keywords	keyword	NOUN
fbem-26164	9	2	:	:	PUNCT
fbem-26164	9	3	small	small	ADJ
fbem-26164	9	4	and	and	CCONJ
fbem-26164	9	5	medium	medium	ADJ
fbem-26164	9	6	-	-	PUNCT
fbem-26164	9	7	sized	sized	ADJ
fbem-26164	9	8	enterprises	enterprise	NOUN
fbem-26164	9	9	,	,	PUNCT
fbem-26164	9	10	tax	tax	NOUN
fbem-26164	9	11	incentives	incentive	NOUN
fbem-26164	9	12	,	,	PUNCT
fbem-26164	9	13	enterprise	enterprise	NOUN
fbem-26164	9	14	growth	growth	NOUN
fbem-26164	9	15	,	,	PUNCT
fbem-26164	9	16	value	value	NOUN
fbem-26164	9	17	-	-	PUNCT
fbem-26164	9	18	added	add	VERB
fbem-26164	9	19	tax	tax	NOUN
fbem-26164	9	20	.	.	PUNCT
fbem-26164	10	1	1	1	X
fbem-26164	10	2	.	.	X
fbem-26164	10	3	introduction	introduction	NOUN
fbem-26164	10	4	small	small	ADJ
fbem-26164	10	5	and	and	CCONJ
fbem-26164	10	6	medium	medium	ADJ
fbem-26164	10	7	-	-	PUNCT
fbem-26164	10	8	sized	sized	ADJ
fbem-26164	10	9	enterprises	enterprise	NOUN
fbem-26164	10	10	(	(	PUNCT
fbem-26164	10	11	smes	sme	NOUN
fbem-26164	10	12	)	)	PUNCT
fbem-26164	10	13	are	be	AUX
fbem-26164	10	14	an	an	DET
fbem-26164	10	15	essential	essential	ADJ
fbem-26164	10	16	part	part	NOUN
fbem-26164	10	17	of	of	ADP
fbem-26164	10	18	the	the	DET
fbem-26164	10	19	national	national	ADJ
fbem-26164	10	20	economy	economy	NOUN
fbem-26164	10	21	,	,	PUNCT
fbem-26164	10	22	and	and	CCONJ
fbem-26164	10	23	their	their	PRON
fbem-26164	10	24	development	development	NOUN
fbem-26164	10	25	is	be	AUX
fbem-26164	10	26	crucial	crucial	ADJ
fbem-26164	10	27	for	for	ADP
fbem-26164	10	28	economic	economic	ADJ
fbem-26164	10	29	growth	growth	NOUN
fbem-26164	10	30	and	and	CCONJ
fbem-26164	10	31	employment	employment	NOUN
fbem-26164	10	32	.	.	PUNCT
fbem-26164	11	1	however	however	ADV
fbem-26164	11	2	,	,	PUNCT
fbem-26164	11	3	smes	sme	NOUN
fbem-26164	11	4	often	often	ADV
fbem-26164	11	5	face	face	VERB
fbem-26164	11	6	challenges	challenge	NOUN
fbem-26164	11	7	such	such	ADJ
fbem-26164	11	8	as	as	ADP
fbem-26164	11	9	financing	financing	NOUN
fbem-26164	11	10	difficulties	difficulty	NOUN
fbem-26164	11	11	and	and	CCONJ
fbem-26164	11	12	inadequate	inadequate	ADJ
fbem-26164	11	13	innovation	innovation	NOUN
fbem-26164	11	14	capabilities	capability	NOUN
fbem-26164	11	15	.	.	PUNCT
fbem-26164	12	1	to	to	PART
fbem-26164	12	2	address	address	VERB
fbem-26164	12	3	these	these	DET
fbem-26164	12	4	issues	issue	NOUN
fbem-26164	12	5	,	,	PUNCT
fbem-26164	12	6	governments	government	NOUN
fbem-26164	12	7	worldwide	worldwide	ADV
fbem-26164	12	8	have	have	AUX
fbem-26164	12	9	widely	widely	ADV
fbem-26164	12	10	adopted	adopt	VERB
fbem-26164	12	11	tax	tax	NOUN
fbem-26164	12	12	incentives	incentive	NOUN
fbem-26164	12	13	to	to	PART
fbem-26164	12	14	support	support	VERB
fbem-26164	12	15	sme	sme	NOUN
fbem-26164	12	16	development	development	NOUN
fbem-26164	13	1	[	[	X
fbem-26164	13	2	1	1	NUM
fbem-26164	13	3	]	]	PUNCT
fbem-26164	13	4	.	.	PUNCT
fbem-26164	14	1	this	this	DET
fbem-26164	14	2	study	study	NOUN
fbem-26164	14	3	explores	explore	VERB
fbem-26164	14	4	the	the	DET
fbem-26164	14	5	impact	impact	NOUN
fbem-26164	14	6	of	of	ADP
fbem-26164	14	7	vat	vat	NOUN
fbem-26164	14	8	and	and	CCONJ
fbem-26164	14	9	income	income	NOUN
fbem-26164	14	10	tax	tax	NOUN
fbem-26164	14	11	incentives	incentive	NOUN
fbem-26164	14	12	on	on	ADP
fbem-26164	14	13	the	the	DET
fbem-26164	14	14	growth	growth	NOUN
fbem-26164	14	15	of	of	ADP
fbem-26164	14	16	chinese	chinese	ADJ
fbem-26164	14	17	smes	sme	NOUN
fbem-26164	14	18	,	,	PUNCT
fbem-26164	14	19	focusing	focus	VERB
fbem-26164	14	20	on	on	ADP
fbem-26164	14	21	the	the	DET
fbem-26164	14	22	differences	difference	NOUN
fbem-26164	14	23	in	in	ADP
fbem-26164	14	24	policy	policy	NOUN
fbem-26164	14	25	effects	effect	NOUN
fbem-26164	14	26	across	across	ADP
fbem-26164	14	27	various	various	ADJ
fbem-26164	14	28	industries	industry	NOUN
fbem-26164	14	29	.	.	PUNCT
fbem-26164	15	1	through	through	ADP
fbem-26164	15	2	empirical	empirical	ADJ
fbem-26164	15	3	analysis	analysis	NOUN
fbem-26164	15	4	,	,	PUNCT
fbem-26164	15	5	this	this	DET
fbem-26164	15	6	study	study	NOUN
fbem-26164	15	7	aims	aim	VERB
fbem-26164	15	8	to	to	PART
fbem-26164	15	9	reveal	reveal	VERB
fbem-26164	15	10	the	the	DET
fbem-26164	15	11	actual	actual	ADJ
fbem-26164	15	12	effects	effect	NOUN
fbem-26164	15	13	of	of	ADP
fbem-26164	15	14	tax	tax	NOUN
fbem-26164	15	15	incentives	incentive	NOUN
fbem-26164	15	16	and	and	CCONJ
fbem-26164	15	17	provide	provide	VERB
fbem-26164	15	18	evidence	evidence	NOUN
fbem-26164	15	19	for	for	ADP
fbem-26164	15	20	improving	improve	VERB
fbem-26164	15	21	sme	sme	NOUN
fbem-26164	15	22	support	support	NOUN
fbem-26164	15	23	policies	policy	NOUN
fbem-26164	15	24	.	.	PUNCT
fbem-26164	16	1	the	the	DET
fbem-26164	16	2	research	research	NOUN
fbem-26164	16	3	results	result	NOUN
fbem-26164	16	4	have	have	VERB
fbem-26164	16	5	significant	significant	ADJ
fbem-26164	16	6	implications	implication	NOUN
fbem-26164	16	7	for	for	ADP
fbem-26164	16	8	optimizing	optimize	VERB
fbem-26164	16	9	tax	tax	NOUN
fbem-26164	16	10	incentives	incentive	NOUN
fbem-26164	16	11	and	and	CCONJ
fbem-26164	16	12	promoting	promote	VERB
fbem-26164	16	13	the	the	DET
fbem-26164	16	14	healthy	healthy	ADJ
fbem-26164	16	15	development	development	NOUN
fbem-26164	16	16	of	of	ADP
fbem-26164	16	17	smes	sme	NOUN
fbem-26164	16	18	.	.	PUNCT
fbem-26164	17	1	2	2	X
fbem-26164	17	2	.	.	X
fbem-26164	17	3	theoretical	theoretical	ADJ
fbem-26164	17	4	background	background	NOUN
fbem-26164	17	5	2.1	2.1	NUM
fbem-26164	17	6	.	.	PUNCT
fbem-26164	17	7	sme	sme	NOUN
fbem-26164	17	8	growth	growth	PROPN
fbem-26164	17	9	theory	theory	NOUN
fbem-26164	17	10	sme	sme	PROPN
fbem-26164	17	11	growth	growth	NOUN
fbem-26164	17	12	theory	theory	NOUN
fbem-26164	17	13	is	be	AUX
fbem-26164	17	14	an	an	DET
fbem-26164	17	15	essential	essential	ADJ
fbem-26164	17	16	theoretical	theoretical	ADJ
fbem-26164	17	17	foundation	foundation	NOUN
fbem-26164	17	18	for	for	ADP
fbem-26164	17	19	studying	study	VERB
fbem-26164	17	20	the	the	DET
fbem-26164	17	21	development	development	NOUN
fbem-26164	17	22	process	process	NOUN
fbem-26164	17	23	of	of	ADP
fbem-26164	17	24	enterprises	enterprise	NOUN
fbem-26164	17	25	from	from	ADP
fbem-26164	17	26	small	small	ADJ
fbem-26164	17	27	to	to	ADP
fbem-26164	17	28	large	large	ADJ
fbem-26164	17	29	and	and	CCONJ
fbem-26164	17	30	from	from	ADP
fbem-26164	17	31	weak	weak	ADJ
fbem-26164	17	32	to	to	ADP
fbem-26164	17	33	strong	strong	ADJ
fbem-26164	17	34	.	.	PUNCT
fbem-26164	18	1	this	this	DET
fbem-26164	18	2	theory	theory	NOUN
fbem-26164	18	3	posits	posit	VERB
fbem-26164	18	4	that	that	SCONJ
fbem-26164	18	5	enterprise	enterprise	NOUN
fbem-26164	18	6	growth	growth	NOUN
fbem-26164	18	7	is	be	AUX
fbem-26164	18	8	a	a	DET
fbem-26164	18	9	multidimensional	multidimensional	ADJ
fbem-26164	18	10	and	and	CCONJ
fbem-26164	18	11	dynamic	dynamic	ADJ
fbem-26164	18	12	process	process	NOUN
fbem-26164	18	13	involving	involve	VERB
fbem-26164	18	14	scale	scale	NOUN
fbem-26164	18	15	expansion	expansion	NOUN
fbem-26164	18	16	,	,	PUNCT
fbem-26164	18	17	capability	capability	NOUN
fbem-26164	18	18	enhancement	enhancement	NOUN
fbem-26164	18	19	,	,	PUNCT
fbem-26164	18	20	and	and	CCONJ
fbem-26164	18	21	organizational	organizational	ADJ
fbem-26164	18	22	optimization	optimization	NOUN
fbem-26164	18	23	.	.	PUNCT
fbem-26164	19	1	scholars	scholar	NOUN
fbem-26164	19	2	have	have	AUX
fbem-26164	19	3	proposed	propose	VERB
fbem-26164	19	4	various	various	ADJ
fbem-26164	19	5	growth	growth	NOUN
fbem-26164	19	6	models	model	NOUN
fbem-26164	19	7	,	,	PUNCT
fbem-26164	19	8	such	such	ADJ
fbem-26164	19	9	as	as	ADP
fbem-26164	19	10	the	the	DET
fbem-26164	19	11	bells	bell	NOUN
fbem-26164	19	12	-	-	PUNCT
fbem-26164	19	13	meshul	meshul	NOUN
fbem-26164	19	14	model	model	NOUN
fbem-26164	19	15	and	and	CCONJ
fbem-26164	19	16	the	the	DET
fbem-26164	19	17	greiner	greiner	PROPN
fbem-26164	19	18	model	model	NOUN
fbem-26164	19	19	,	,	PUNCT
fbem-26164	19	20	to	to	PART
fbem-26164	19	21	analyze	analyze	VERB
fbem-26164	19	22	the	the	DET
fbem-26164	19	23	challenges	challenge	NOUN
fbem-26164	19	24	and	and	CCONJ
fbem-26164	19	25	opportunities	opportunity	NOUN
fbem-26164	19	26	faced	face	VERB
fbem-26164	19	27	by	by	ADP
fbem-26164	19	28	enterprises	enterprise	NOUN
fbem-26164	19	29	at	at	ADP
fbem-26164	19	30	different	different	ADJ
fbem-26164	19	31	stages	stage	NOUN
fbem-26164	19	32	[	[	X
fbem-26164	19	33	2	2	NUM
fbem-26164	19	34	]	]	PUNCT
fbem-26164	19	35	.	.	PUNCT
fbem-26164	20	1	these	these	DET
fbem-26164	20	2	theories	theory	NOUN
fbem-26164	20	3	emphasize	emphasize	VERB
fbem-26164	20	4	that	that	SCONJ
fbem-26164	20	5	enterprise	enterprise	NOUN
fbem-26164	20	6	growth	growth	NOUN
fbem-26164	20	7	is	be	AUX
fbem-26164	20	8	influenced	influence	VERB
fbem-26164	20	9	by	by	ADP
fbem-26164	20	10	both	both	DET
fbem-26164	20	11	internal	internal	ADJ
fbem-26164	20	12	factors	factor	NOUN
fbem-26164	20	13	,	,	PUNCT
fbem-26164	20	14	such	such	ADJ
fbem-26164	20	15	as	as	ADP
fbem-26164	20	16	management	management	NOUN
fbem-26164	20	17	capabilities	capability	NOUN
fbem-26164	20	18	and	and	CCONJ
fbem-26164	20	19	innovation	innovation	NOUN
fbem-26164	20	20	capabilities	capability	NOUN
fbem-26164	20	21	,	,	PUNCT
fbem-26164	20	22	and	and	CCONJ
fbem-26164	20	23	external	external	ADJ
fbem-26164	20	24	factors	factor	NOUN
fbem-26164	20	25	,	,	PUNCT
fbem-26164	20	26	such	such	ADJ
fbem-26164	20	27	as	as	ADP
fbem-26164	20	28	market	market	NOUN
fbem-26164	20	29	environment	environment	NOUN
fbem-26164	20	30	and	and	CCONJ
fbem-26164	20	31	policy	policy	NOUN
fbem-26164	20	32	support	support	NOUN
fbem-26164	20	33	.	.	PUNCT
fbem-26164	21	1	sme	sme	NOUN
fbem-26164	21	2	growth	growth	PROPN
fbem-26164	21	3	theory	theory	NOUN
fbem-26164	21	4	provides	provide	VERB
fbem-26164	21	5	an	an	DET
fbem-26164	21	6	important	important	ADJ
fbem-26164	21	7	theoretical	theoretical	ADJ
fbem-26164	21	8	perspective	perspective	NOUN
fbem-26164	21	9	for	for	ADP
fbem-26164	21	10	understanding	understand	VERB
fbem-26164	21	11	how	how	SCONJ
fbem-26164	21	12	tax	tax	NOUN
fbem-26164	21	13	incentives	incentive	NOUN
fbem-26164	21	14	affect	affect	VERB
fbem-26164	21	15	enterprise	enterprise	NOUN
fbem-26164	21	16	development	development	NOUN
fbem-26164	21	17	.	.	PUNCT
fbem-26164	22	1	2.2	2.2	NUM
fbem-26164	22	2	.	.	PUNCT
fbem-26164	22	3	research	research	NOUN
fbem-26164	22	4	on	on	ADP
fbem-26164	22	5	tax	tax	NOUN
fbem-26164	22	6	incentive	incentive	NOUN
fbem-26164	22	7	policies	policy	NOUN
fbem-26164	22	8	2.2.1	2.2.1	NUM
fbem-26164	22	9	.	.	PUNCT
fbem-26164	23	1	research	research	NOUN
fbem-26164	23	2	on	on	ADP
fbem-26164	23	3	value	value	NOUN
fbem-26164	23	4	-	-	PUNCT
fbem-26164	23	5	added	add	VERB
fbem-26164	23	6	tax	tax	NOUN
fbem-26164	23	7	(	(	PUNCT
fbem-26164	23	8	vat	vat	NOUN
fbem-26164	23	9	)	)	PUNCT
fbem-26164	23	10	reduction	reduction	NOUN
fbem-26164	23	11	policies	policy	NOUN
fbem-26164	23	12	vat	vat	NOUN
fbem-26164	23	13	reduction	reduction	NOUN
fbem-26164	23	14	policies	policy	NOUN
fbem-26164	23	15	are	be	AUX
fbem-26164	23	16	an	an	DET
fbem-26164	23	17	important	important	ADJ
fbem-26164	23	18	tax	tax	NOUN
fbem-26164	23	19	incentive	incentive	NOUN
fbem-26164	23	20	measure	measure	NOUN
fbem-26164	23	21	to	to	PART
fbem-26164	23	22	support	support	VERB
fbem-26164	23	23	the	the	DET
fbem-26164	23	24	development	development	NOUN
fbem-26164	23	25	of	of	ADP
fbem-26164	23	26	small	small	ADJ
fbem-26164	23	27	and	and	CCONJ
fbem-26164	23	28	mediumsized	mediumsized	ADJ
fbem-26164	23	29	enterprises	enterprise	NOUN
fbem-26164	23	30	(	(	PUNCT
fbem-26164	23	31	smes	sme	NOUN
fbem-26164	23	32	)	)	PUNCT
fbem-26164	23	33	.	.	PUNCT
fbem-26164	24	1	relevant	relevant	ADJ
fbem-26164	24	2	studies	study	NOUN
fbem-26164	24	3	have	have	AUX
fbem-26164	24	4	shown	show	VERB
fbem-26164	24	5	that	that	SCONJ
fbem-26164	24	6	vat	vat	NOUN
fbem-26164	24	7	reduction	reduction	NOUN
fbem-26164	24	8	can	can	AUX
fbem-26164	24	9	directly	directly	ADV
fbem-26164	24	10	reduce	reduce	VERB
fbem-26164	24	11	the	the	DET
fbem-26164	24	12	tax	tax	NOUN
fbem-26164	24	13	burden	burden	NOUN
fbem-26164	24	14	of	of	ADP
fbem-26164	24	15	enterprises	enterprise	NOUN
fbem-26164	24	16	,	,	PUNCT
fbem-26164	24	17	increase	increase	VERB
fbem-26164	24	18	their	their	PRON
fbem-26164	24	19	cash	cash	NOUN
fbem-26164	24	20	flow	flow	NOUN
fbem-26164	24	21	and	and	CCONJ
fbem-26164	24	22	profit	profit	NOUN
fbem-26164	24	23	margins	margin	NOUN
fbem-26164	24	24	.	.	PUNCT
fbem-26164	25	1	scholars	scholar	NOUN
fbem-26164	25	2	have	have	AUX
fbem-26164	25	3	found	find	VERB
fbem-26164	25	4	through	through	ADP
fbem-26164	25	5	empirical	empirical	ADJ
fbem-26164	25	6	analysis	analysis	NOUN
fbem-26164	25	7	that	that	SCONJ
fbem-26164	25	8	vat	vat	NOUN
fbem-26164	25	9	reduction	reduction	NOUN
fbem-26164	25	10	policies	policy	NOUN
fbem-26164	25	11	have	have	AUX
fbem-26164	25	12	a	a	DET
fbem-26164	25	13	significant	significant	ADJ
fbem-26164	25	14	positive	positive	ADJ
fbem-26164	25	15	impact	impact	NOUN
fbem-26164	25	16	on	on	ADP
fbem-26164	25	17	smes	sme	NOUN
fbem-26164	25	18	'	'	PART
fbem-26164	25	19	investment	investment	NOUN
fbem-26164	25	20	behavior	behavior	NOUN
fbem-26164	25	21	,	,	PUNCT
fbem-26164	25	22	innovation	innovation	NOUN
fbem-26164	25	23	activities	activity	NOUN
fbem-26164	25	24	,	,	PUNCT
fbem-26164	25	25	and	and	CCONJ
fbem-26164	25	26	employment	employment	NOUN
fbem-26164	25	27	growth	growth	NOUN
fbem-26164	25	28	[	[	X
fbem-26164	25	29	3	3	NUM
fbem-26164	25	30	]	]	PUNCT
fbem-26164	25	31	.	.	PUNCT
fbem-26164	26	1	however	however	ADV
fbem-26164	26	2	,	,	PUNCT
fbem-26164	26	3	some	some	DET
fbem-26164	26	4	studies	study	NOUN
fbem-26164	26	5	have	have	AUX
fbem-26164	26	6	also	also	ADV
fbem-26164	26	7	pointed	point	VERB
fbem-26164	26	8	out	out	ADP
fbem-26164	26	9	that	that	SCONJ
fbem-26164	26	10	different	different	ADJ
fbem-26164	26	11	industries	industry	NOUN
fbem-26164	26	12	and	and	CCONJ
fbem-26164	26	13	enterprises	enterprise	NOUN
fbem-26164	26	14	of	of	ADP
fbem-26164	26	15	different	different	ADJ
fbem-26164	26	16	sizes	size	NOUN
fbem-26164	26	17	have	have	VERB
fbem-26164	26	18	varying	vary	VERB
fbem-26164	26	19	sensitivities	sensitivity	NOUN
fbem-26164	26	20	to	to	ADP
fbem-26164	26	21	vat	vat	NOUN
fbem-26164	26	22	reduction	reduction	NOUN
fbem-26164	26	23	policies	policy	NOUN
fbem-26164	26	24	.	.	PUNCT
fbem-26164	27	1	some	some	DET
fbem-26164	27	2	scholars	scholar	NOUN
fbem-26164	27	3	have	have	AUX
fbem-26164	27	4	also	also	ADV
fbem-26164	27	5	explored	explore	VERB
fbem-26164	27	6	the	the	DET
fbem-26164	27	7	optimal	optimal	ADJ
fbem-26164	27	8	design	design	NOUN
fbem-26164	27	9	of	of	ADP
fbem-26164	27	10	vat	vat	NOUN
fbem-26164	27	11	reduction	reduction	NOUN
fbem-26164	27	12	policies	policy	NOUN
fbem-26164	27	13	to	to	PART
fbem-26164	27	14	maximize	maximize	VERB
fbem-26164	27	15	policy	policy	NOUN
fbem-26164	27	16	effects	effect	NOUN
fbem-26164	27	17	and	and	CCONJ
fbem-26164	27	18	minimize	minimize	VERB
fbem-26164	27	19	government	government	NOUN
fbem-26164	27	20	tax	tax	NOUN
fbem-26164	27	21	losses	loss	NOUN
fbem-26164	27	22	.	.	PUNCT
fbem-26164	28	1	2.2.2	2.2.2	X
fbem-26164	28	2	.	.	PUNCT
fbem-26164	28	3	research	research	NOUN
fbem-26164	28	4	on	on	ADP
fbem-26164	28	5	income	income	NOUN
fbem-26164	28	6	tax	tax	NOUN
fbem-26164	28	7	preference	preference	NOUN
fbem-26164	28	8	policies	policy	NOUN
fbem-26164	28	9	income	income	NOUN
fbem-26164	28	10	tax	tax	NOUN
fbem-26164	28	11	preference	preference	NOUN
fbem-26164	28	12	policies	policy	NOUN
fbem-26164	28	13	are	be	AUX
fbem-26164	28	14	another	another	DET
fbem-26164	28	15	important	important	ADJ
fbem-26164	28	16	tax	tax	NOUN
fbem-26164	28	17	incentive	incentive	NOUN
fbem-26164	28	18	measure	measure	NOUN
fbem-26164	28	19	aimed	aim	VERB
fbem-26164	28	20	at	at	ADP
fbem-26164	28	21	reducing	reduce	VERB
fbem-26164	28	22	the	the	DET
fbem-26164	28	23	tax	tax	NOUN
fbem-26164	28	24	burden	burden	NOUN
fbem-26164	28	25	of	of	ADP
fbem-26164	28	26	smes	sme	NOUN
fbem-26164	28	27	,	,	PUNCT
fbem-26164	28	28	increasing	increase	VERB
fbem-26164	28	29	their	their	PRON
fbem-26164	28	30	profitability	profitability	NOUN
fbem-26164	28	31	and	and	CCONJ
fbem-26164	28	32	competitiveness	competitiveness	NOUN
fbem-26164	28	33	.	.	PUNCT
fbem-26164	29	1	relevant	relevant	ADJ
fbem-26164	29	2	studies	study	NOUN
fbem-26164	29	3	have	have	AUX
fbem-26164	29	4	mainly	mainly	ADV
fbem-26164	29	5	focused	focus	VERB
fbem-26164	29	6	on	on	ADP
fbem-26164	29	7	evaluating	evaluate	VERB
fbem-26164	29	8	the	the	DET
fbem-26164	29	9	effects	effect	NOUN
fbem-26164	29	10	of	of	ADP
fbem-26164	29	11	specific	specific	ADJ
fbem-26164	29	12	measures	measure	NOUN
fbem-26164	29	13	such	such	ADJ
fbem-26164	29	14	as	as	ADP
fbem-26164	29	15	reduced	reduce	VERB
fbem-26164	29	16	income	income	NOUN
fbem-26164	29	17	tax	tax	NOUN
fbem-26164	29	18	rates	rate	NOUN
fbem-26164	29	19	,	,	PUNCT
fbem-26164	29	20	tax	tax	NOUN
fbem-26164	29	21	deductions	deduction	NOUN
fbem-26164	29	22	,	,	PUNCT
fbem-26164	29	23	and	and	CCONJ
fbem-26164	29	24	tax	tax	NOUN
fbem-26164	29	25	credits	credit	NOUN
fbem-26164	29	26	.	.	PUNCT
fbem-26164	30	1	empirical	empirical	ADJ
fbem-26164	30	2	research	research	NOUN
fbem-26164	30	3	has	have	AUX
fbem-26164	30	4	shown	show	VERB
fbem-26164	30	5	that	that	SCONJ
fbem-26164	30	6	income	income	NOUN
fbem-26164	30	7	tax	tax	NOUN
fbem-26164	30	8	preference	preference	NOUN
fbem-26164	30	9	policies	policy	NOUN
fbem-26164	30	10	can	can	AUX
fbem-26164	30	11	significantly	significantly	ADV
fbem-26164	30	12	increase	increase	VERB
fbem-26164	30	13	enterprises	enterprise	NOUN
fbem-26164	30	14	'	'	PART
fbem-26164	30	15	investment	investment	NOUN
fbem-26164	30	16	intentions	intention	NOUN
fbem-26164	30	17	and	and	CCONJ
fbem-26164	30	18	research	research	NOUN
fbem-26164	30	19	and	and	CCONJ
fbem-26164	30	20	development	development	NOUN
fbem-26164	30	21	(	(	PUNCT
fbem-26164	30	22	r&d	r&d	NOUN
fbem-26164	30	23	)	)	PUNCT
fbem-26164	30	24	investments	investment	NOUN
fbem-26164	31	1	[	[	X
fbem-26164	31	2	4	4	NUM
fbem-26164	31	3	]	]	PUNCT
fbem-26164	31	4	.	.	PUNCT
fbem-26164	32	1	some	some	DET
fbem-26164	32	2	scholars	scholar	NOUN
fbem-26164	32	3	have	have	AUX
fbem-26164	32	4	also	also	ADV
fbem-26164	32	5	explored	explore	VERB
fbem-26164	32	6	the	the	DET
fbem-26164	32	7	relationship	relationship	NOUN
fbem-26164	32	8	between	between	ADP
fbem-26164	32	9	income	income	NOUN
fbem-26164	32	10	tax	tax	NOUN
fbem-26164	32	11	preference	preference	NOUN
fbem-26164	32	12	policies	policy	NOUN
fbem-26164	32	13	and	and	CCONJ
fbem-26164	32	14	enterprise	enterprise	NOUN
fbem-26164	32	15	innovation	innovation	NOUN
fbem-26164	32	16	,	,	PUNCT
fbem-26164	32	17	industrial	industrial	ADJ
fbem-26164	32	18	upgrading	upgrading	NOUN
fbem-26164	32	19	,	,	PUNCT
fbem-26164	32	20	and	and	CCONJ
fbem-26164	32	21	found	find	VERB
fbem-26164	32	22	that	that	SCONJ
fbem-26164	32	23	appropriate	appropriate	ADJ
fbem-26164	32	24	preference	preference	NOUN
fbem-26164	32	25	policies	policy	NOUN
fbem-26164	32	26	can	can	AUX
fbem-26164	32	27	promote	promote	VERB
fbem-26164	32	28	enterprises	enterprise	NOUN
fbem-26164	32	29	to	to	PART
fbem-26164	32	30	transform	transform	VERB
fbem-26164	32	31	towards	towards	ADP
fbem-26164	32	32	high	high	ADJ
fbem-26164	32	33	-	-	PUNCT
fbem-26164	32	34	value	value	NOUN
fbem-26164	32	35	-	-	PUNCT
fbem-26164	32	36	added	add	VERB
fbem-26164	32	37	fields	field	NOUN
fbem-26164	32	38	.	.	PUNCT
fbem-26164	33	1	however	however	ADV
fbem-26164	33	2	,	,	PUNCT
fbem-26164	33	3	some	some	DET
fbem-26164	33	4	studies	study	NOUN
fbem-26164	33	5	have	have	AUX
fbem-26164	33	6	also	also	ADV
fbem-26164	33	7	pointed	point	VERB
fbem-26164	33	8	out	out	ADP
fbem-26164	33	9	that	that	SCONJ
fbem-26164	33	10	income	income	NOUN
fbem-26164	33	11	tax	tax	NOUN
fbem-26164	33	12	28	28	NUM
fbem-26164	33	13	preference	preference	NOUN
fbem-26164	33	14	policies	policy	NOUN
fbem-26164	33	15	may	may	AUX
fbem-26164	33	16	lead	lead	VERB
fbem-26164	33	17	to	to	ADP
fbem-26164	33	18	tax	tax	NOUN
fbem-26164	33	19	avoidance	avoidance	NOUN
fbem-26164	33	20	and	and	CCONJ
fbem-26164	33	21	other	other	ADJ
fbem-26164	33	22	problems	problem	NOUN
fbem-26164	33	23	,	,	PUNCT
fbem-26164	33	24	requiring	require	VERB
fbem-26164	33	25	reasonable	reasonable	ADJ
fbem-26164	33	26	design	design	NOUN
fbem-26164	33	27	and	and	CCONJ
fbem-26164	33	28	effective	effective	ADJ
fbem-26164	33	29	regulation	regulation	NOUN
fbem-26164	33	30	.	.	PUNCT
fbem-26164	34	1	2.3	2.3	NUM
fbem-26164	34	2	.	.	PUNCT
fbem-26164	35	1	policy	policy	NOUN
fbem-26164	35	2	-	-	PUNCT
fbem-26164	35	3	making	make	VERB
fbem-26164	35	4	theories	theory	NOUN
fbem-26164	35	5	policy	policy	NOUN
fbem-26164	35	6	-	-	PUNCT
fbem-26164	35	7	making	make	VERB
fbem-26164	35	8	theories	theory	NOUN
fbem-26164	35	9	provide	provide	VERB
fbem-26164	35	10	an	an	DET
fbem-26164	35	11	essential	essential	ADJ
fbem-26164	35	12	foundation	foundation	NOUN
fbem-26164	35	13	for	for	ADP
fbem-26164	35	14	understanding	understanding	NOUN
fbem-26164	35	15	and	and	CCONJ
fbem-26164	35	16	optimizing	optimize	VERB
fbem-26164	35	17	the	the	DET
fbem-26164	35	18	government	government	NOUN
fbem-26164	35	19	decisionmaking	decisionmake	VERB
fbem-26164	35	20	process	process	NOUN
fbem-26164	35	21	.	.	PUNCT
fbem-26164	36	1	lasswell	lasswell	PROPN
fbem-26164	36	2	's	's	PART
fbem-26164	36	3	policy	policy	NOUN
fbem-26164	36	4	science	science	NOUN
fbem-26164	36	5	theory	theory	NOUN
fbem-26164	36	6	emphasizes	emphasize	VERB
fbem-26164	36	7	that	that	SCONJ
fbem-26164	36	8	policy	policy	NOUN
fbem-26164	36	9	-	-	PUNCT
fbem-26164	36	10	making	making	NOUN
fbem-26164	36	11	requires	require	VERB
fbem-26164	36	12	the	the	DET
fbem-26164	36	13	integration	integration	NOUN
fbem-26164	36	14	of	of	ADP
fbem-26164	36	15	multidisciplinary	multidisciplinary	ADJ
fbem-26164	36	16	knowledge	knowledge	NOUN
fbem-26164	36	17	and	and	CCONJ
fbem-26164	36	18	consideration	consideration	NOUN
fbem-26164	36	19	of	of	ADP
fbem-26164	36	20	social	social	ADJ
fbem-26164	36	21	impacts	impact	NOUN
fbem-26164	36	22	.	.	PUNCT
fbem-26164	37	1	in	in	ADP
fbem-26164	37	2	the	the	DET
fbem-26164	37	3	context	context	NOUN
fbem-26164	37	4	of	of	ADP
fbem-26164	37	5	sme	sme	PROPN
fbem-26164	37	6	tax	tax	NOUN
fbem-26164	37	7	policy	policy	NOUN
fbem-26164	37	8	-	-	PUNCT
fbem-26164	37	9	making	making	NOUN
fbem-26164	37	10	,	,	PUNCT
fbem-26164	37	11	this	this	PRON
fbem-26164	37	12	means	mean	VERB
fbem-26164	37	13	combining	combine	VERB
fbem-26164	37	14	knowledge	knowledge	NOUN
fbem-26164	37	15	from	from	ADP
fbem-26164	37	16	economics	economic	NOUN
fbem-26164	37	17	,	,	PUNCT
fbem-26164	37	18	management	management	NOUN
fbem-26164	37	19	,	,	PUNCT
fbem-26164	37	20	and	and	CCONJ
fbem-26164	37	21	public	public	ADJ
fbem-26164	37	22	policy	policy	NOUN
fbem-26164	37	23	to	to	PART
fbem-26164	37	24	focus	focus	VERB
fbem-26164	37	25	on	on	ADP
fbem-26164	37	26	the	the	DET
fbem-26164	37	27	differential	differential	ADJ
fbem-26164	37	28	impacts	impact	NOUN
fbem-26164	37	29	of	of	ADP
fbem-26164	37	30	policies	policy	NOUN
fbem-26164	37	31	on	on	ADP
fbem-26164	37	32	various	various	ADJ
fbem-26164	37	33	industries	industry	NOUN
fbem-26164	37	34	.	.	PUNCT
fbem-26164	38	1	incrementalism	incrementalism	NOUN
fbem-26164	38	2	theory	theory	NOUN
fbem-26164	38	3	suggests	suggest	VERB
fbem-26164	38	4	that	that	SCONJ
fbem-26164	38	5	policy	policy	NOUN
fbem-26164	38	6	-	-	PUNCT
fbem-26164	38	7	making	making	NOUN
fbem-26164	38	8	is	be	AUX
fbem-26164	38	9	typically	typically	ADV
fbem-26164	38	10	a	a	DET
fbem-26164	38	11	gradual	gradual	ADJ
fbem-26164	38	12	process	process	NOUN
fbem-26164	38	13	,	,	PUNCT
fbem-26164	38	14	while	while	SCONJ
fbem-26164	38	15	the	the	DET
fbem-26164	38	16	multiple	multiple	ADJ
fbem-26164	38	17	streams	stream	NOUN
fbem-26164	38	18	theory	theory	NOUN
fbem-26164	38	19	posits	posit	NOUN
fbem-26164	38	20	that	that	SCONJ
fbem-26164	38	21	policy	policy	NOUN
fbem-26164	38	22	change	change	NOUN
fbem-26164	38	23	occurs	occur	VERB
fbem-26164	38	24	when	when	SCONJ
fbem-26164	38	25	problems	problem	NOUN
fbem-26164	38	26	,	,	PUNCT
fbem-26164	38	27	policies	policy	NOUN
fbem-26164	38	28	,	,	PUNCT
fbem-26164	38	29	and	and	CCONJ
fbem-26164	38	30	politics	politic	NOUN
fbem-26164	38	31	converge	converge	VERB
fbem-26164	38	32	.	.	PUNCT
fbem-26164	39	1	evidence	evidence	NOUN
fbem-26164	39	2	-	-	PUNCT
fbem-26164	39	3	based	base	VERB
fbem-26164	39	4	policy	policy	NOUN
fbem-26164	39	5	-	-	PUNCT
fbem-26164	39	6	making	making	NOUN
fbem-26164	39	7	emphasizes	emphasize	VERB
fbem-26164	39	8	that	that	SCONJ
fbem-26164	39	9	decisions	decision	NOUN
fbem-26164	39	10	should	should	AUX
fbem-26164	39	11	be	be	AUX
fbem-26164	39	12	based	base	VERB
fbem-26164	39	13	on	on	ADP
fbem-26164	39	14	reliable	reliable	ADJ
fbem-26164	39	15	evidence	evidence	NOUN
fbem-26164	39	16	and	and	CCONJ
fbem-26164	39	17	systematic	systematic	ADJ
fbem-26164	39	18	research	research	NOUN
fbem-26164	39	19	.	.	PUNCT
fbem-26164	40	1	these	these	DET
fbem-26164	40	2	theories	theory	NOUN
fbem-26164	40	3	collectively	collectively	ADV
fbem-26164	40	4	highlight	highlight	VERB
fbem-26164	40	5	the	the	DET
fbem-26164	40	6	complexity	complexity	NOUN
fbem-26164	40	7	and	and	CCONJ
fbem-26164	40	8	dynamism	dynamism	NOUN
fbem-26164	40	9	of	of	ADP
fbem-26164	40	10	policy	policy	NOUN
fbem-26164	40	11	-	-	PUNCT
fbem-26164	40	12	making	making	NOUN
fbem-26164	40	13	,	,	PUNCT
fbem-26164	40	14	providing	provide	VERB
fbem-26164	40	15	theoretical	theoretical	ADJ
fbem-26164	40	16	guidance	guidance	NOUN
fbem-26164	40	17	for	for	ADP
fbem-26164	40	18	studying	study	VERB
fbem-26164	40	19	the	the	DET
fbem-26164	40	20	impact	impact	NOUN
fbem-26164	40	21	of	of	ADP
fbem-26164	40	22	tax	tax	NOUN
fbem-26164	40	23	incentives	incentive	NOUN
fbem-26164	40	24	on	on	ADP
fbem-26164	40	25	smes	sme	NOUN
fbem-26164	40	26	and	and	CCONJ
fbem-26164	40	27	informing	inform	VERB
fbem-26164	40	28	the	the	DET
fbem-26164	40	29	development	development	NOUN
fbem-26164	40	30	of	of	ADP
fbem-26164	40	31	more	more	ADV
fbem-26164	40	32	effective	effective	ADJ
fbem-26164	40	33	and	and	CCONJ
fbem-26164	40	34	targeted	target	VERB
fbem-26164	40	35	support	support	NOUN
fbem-26164	40	36	policies	policy	NOUN
fbem-26164	40	37	.	.	PUNCT
fbem-26164	41	1	3	3	X
fbem-26164	41	2	.	.	X
fbem-26164	41	3	china	china	PROPN
fbem-26164	41	4	's	's	PART
fbem-26164	41	5	tax	tax	NOUN
fbem-26164	41	6	incentive	incentive	NOUN
fbem-26164	41	7	policies	policy	NOUN
fbem-26164	41	8	and	and	CCONJ
fbem-26164	41	9	sme	sme	PROPN
fbem-26164	41	10	development	development	PROPN
fbem-26164	41	11	status	status	NOUN
fbem-26164	41	12	3.1	3.1	NUM
fbem-26164	41	13	.	.	PUNCT
fbem-26164	42	1	detailed	detailed	ADJ
fbem-26164	42	2	explanation	explanation	NOUN
fbem-26164	42	3	of	of	ADP
fbem-26164	42	4	china	china	PROPN
fbem-26164	42	5	's	's	PART
fbem-26164	42	6	sme	sme	PROPN
fbem-26164	42	7	tax	tax	PROPN
fbem-26164	42	8	incentive	incentive	NOUN
fbem-26164	42	9	policies	policy	NOUN
fbem-26164	42	10	3.1.1	3.1.1	NUM
fbem-26164	42	11	.	.	PUNCT
fbem-26164	43	1	national	national	ADJ
fbem-26164	43	2	tax	tax	NOUN
fbem-26164	43	3	incentive	incentive	NOUN
fbem-26164	43	4	policies	policy	NOUN
fbem-26164	43	5	china	china	PROPN
fbem-26164	43	6	's	's	PART
fbem-26164	43	7	national	national	ADJ
fbem-26164	43	8	tax	tax	NOUN
fbem-26164	43	9	incentive	incentive	NOUN
fbem-26164	43	10	policies	policy	NOUN
fbem-26164	43	11	for	for	ADP
fbem-26164	43	12	smes	sme	NOUN
fbem-26164	43	13	mainly	mainly	ADV
fbem-26164	43	14	include	include	VERB
fbem-26164	43	15	value	value	NOUN
fbem-26164	43	16	-	-	PUNCT
fbem-26164	43	17	added	add	VERB
fbem-26164	43	18	tax	tax	NOUN
fbem-26164	43	19	(	(	PUNCT
fbem-26164	43	20	vat	vat	NOUN
fbem-26164	43	21	)	)	PUNCT
fbem-26164	43	22	and	and	CCONJ
fbem-26164	43	23	corporate	corporate	ADJ
fbem-26164	43	24	income	income	NOUN
fbem-26164	43	25	tax	tax	NOUN
fbem-26164	43	26	(	(	PUNCT
fbem-26164	43	27	cit	cit	ADJ
fbem-26164	43	28	)	)	PUNCT
fbem-26164	43	29	incentives	incentive	NOUN
fbem-26164	43	30	.	.	PUNCT
fbem-26164	44	1	in	in	ADP
fbem-26164	44	2	terms	term	NOUN
fbem-26164	44	3	of	of	ADP
fbem-26164	44	4	vat	vat	NOUN
fbem-26164	44	5	,	,	PUNCT
fbem-26164	44	6	the	the	DET
fbem-26164	44	7	tax	tax	NOUN
fbem-26164	44	8	threshold	threshold	NOUN
fbem-26164	44	9	for	for	ADP
fbem-26164	44	10	small	small	ADJ
fbem-26164	44	11	-	-	PUNCT
fbem-26164	44	12	scale	scale	NOUN
fbem-26164	44	13	taxpayers	taxpayer	NOUN
fbem-26164	44	14	has	have	AUX
fbem-26164	44	15	been	be	AUX
fbem-26164	44	16	increased	increase	VERB
fbem-26164	44	17	from	from	ADP
fbem-26164	44	18	3	3	NUM
fbem-26164	44	19	million	million	NUM
fbem-26164	44	20	yuan	yuan	NOUN
fbem-26164	44	21	to	to	ADP
fbem-26164	44	22	10	10	NUM
fbem-26164	44	23	million	million	NUM
fbem-26164	44	24	yuan	yuan	NOUN
fbem-26164	44	25	per	per	ADP
fbem-26164	44	26	month	month	NOUN
fbem-26164	44	27	,	,	PUNCT
fbem-26164	44	28	significantly	significantly	ADV
fbem-26164	44	29	reducing	reduce	VERB
fbem-26164	44	30	the	the	DET
fbem-26164	44	31	tax	tax	NOUN
fbem-26164	44	32	burden	burden	NOUN
fbem-26164	44	33	on	on	ADP
fbem-26164	44	34	small	small	ADJ
fbem-26164	44	35	and	and	CCONJ
fbem-26164	44	36	micro	micro	ADJ
fbem-26164	44	37	enterprises	enterprise	NOUN
fbem-26164	44	38	.	.	PUNCT
fbem-26164	45	1	for	for	ADP
fbem-26164	45	2	cit	cit	PROPN
fbem-26164	45	3	,	,	PUNCT
fbem-26164	45	4	small	small	ADJ
fbem-26164	45	5	and	and	CCONJ
fbem-26164	45	6	micro	micro	ADJ
fbem-26164	45	7	enterprises	enterprise	NOUN
fbem-26164	45	8	with	with	ADP
fbem-26164	45	9	an	an	DET
fbem-26164	45	10	annual	annual	ADJ
fbem-26164	45	11	taxable	taxable	ADJ
fbem-26164	45	12	income	income	NOUN
fbem-26164	45	13	of	of	ADP
fbem-26164	45	14	not	not	PART
fbem-26164	45	15	more	more	ADJ
fbem-26164	45	16	than	than	ADP
fbem-26164	45	17	300	300	NUM
fbem-26164	45	18	million	million	NUM
fbem-26164	45	19	yuan	yuan	NOUN
fbem-26164	45	20	are	be	AUX
fbem-26164	45	21	eligible	eligible	ADJ
fbem-26164	45	22	for	for	ADP
fbem-26164	45	23	preferential	preferential	ADJ
fbem-26164	45	24	tax	tax	NOUN
fbem-26164	45	25	rates	rate	NOUN
fbem-26164	45	26	and	and	CCONJ
fbem-26164	45	27	tax	tax	NOUN
fbem-26164	45	28	exemptions	exemption	NOUN
fbem-26164	45	29	.	.	PUNCT
fbem-26164	46	1	for	for	ADP
fbem-26164	46	2	example	example	NOUN
fbem-26164	46	3	,	,	PUNCT
fbem-26164	46	4	for	for	ADP
fbem-26164	46	5	enterprises	enterprise	NOUN
fbem-26164	46	6	with	with	ADP
fbem-26164	46	7	an	an	DET
fbem-26164	46	8	annual	annual	ADJ
fbem-26164	46	9	taxable	taxable	ADJ
fbem-26164	46	10	income	income	NOUN
fbem-26164	46	11	of	of	ADP
fbem-26164	46	12	not	not	PART
fbem-26164	46	13	more	more	ADJ
fbem-26164	46	14	than	than	ADP
fbem-26164	46	15	100	100	NUM
fbem-26164	46	16	million	million	NUM
fbem-26164	46	17	yuan	yuan	NOUN
fbem-26164	46	18	,	,	PUNCT
fbem-26164	46	19	the	the	DET
fbem-26164	46	20	tax	tax	NOUN
fbem-26164	46	21	rate	rate	NOUN
fbem-26164	46	22	is	be	AUX
fbem-26164	46	23	reduced	reduce	VERB
fbem-26164	46	24	to	to	ADP
fbem-26164	46	25	20	20	NUM
fbem-26164	46	26	%	%	NOUN
fbem-26164	46	27	and	and	CCONJ
fbem-26164	46	28	the	the	DET
fbem-26164	46	29	taxable	taxable	ADJ
fbem-26164	46	30	income	income	NOUN
fbem-26164	46	31	is	be	AUX
fbem-26164	46	32	calculated	calculate	VERB
fbem-26164	46	33	at	at	ADP
fbem-26164	46	34	25	25	NUM
fbem-26164	46	35	%	%	NOUN
fbem-26164	46	36	of	of	ADP
fbem-26164	46	37	the	the	DET
fbem-26164	46	38	actual	actual	ADJ
fbem-26164	46	39	income	income	NOUN
fbem-26164	46	40	.	.	PUNCT
fbem-26164	47	1	these	these	DET
fbem-26164	47	2	policies	policy	NOUN
fbem-26164	47	3	have	have	AUX
fbem-26164	47	4	effectively	effectively	ADV
fbem-26164	47	5	reduced	reduce	VERB
fbem-26164	47	6	the	the	DET
fbem-26164	47	7	operating	operating	NOUN
fbem-26164	47	8	costs	cost	NOUN
fbem-26164	47	9	of	of	ADP
fbem-26164	47	10	smes	sme	NOUN
fbem-26164	47	11	and	and	CCONJ
fbem-26164	47	12	enhanced	enhance	VERB
fbem-26164	47	13	their	their	PRON
fbem-26164	47	14	market	market	NOUN
fbem-26164	47	15	competitiveness	competitiveness	NOUN
fbem-26164	47	16	[	[	X
fbem-26164	47	17	6	6	NUM
fbem-26164	47	18	]	]	PUNCT
fbem-26164	47	19	.	.	PUNCT
fbem-26164	48	1	the	the	DET
fbem-26164	48	2	national	national	ADJ
fbem-26164	48	3	tax	tax	NOUN
fbem-26164	48	4	incentive	incentive	NOUN
fbem-26164	48	5	policies	policy	NOUN
fbem-26164	48	6	demonstrate	demonstrate	VERB
fbem-26164	48	7	the	the	DET
fbem-26164	48	8	government	government	NOUN
fbem-26164	48	9	's	's	PART
fbem-26164	48	10	comprehensive	comprehensive	ADJ
fbem-26164	48	11	support	support	NOUN
fbem-26164	48	12	for	for	ADP
fbem-26164	48	13	sme	sme	NOUN
fbem-26164	48	14	development	development	NOUN
fbem-26164	48	15	.	.	PUNCT
fbem-26164	49	1	by	by	ADP
fbem-26164	49	2	providing	provide	VERB
fbem-26164	49	3	vat	vat	NOUN
fbem-26164	49	4	and	and	CCONJ
fbem-26164	49	5	cit	cit	PROPN
fbem-26164	49	6	incentives	incentive	NOUN
fbem-26164	49	7	,	,	PUNCT
fbem-26164	49	8	the	the	DET
fbem-26164	49	9	government	government	NOUN
fbem-26164	49	10	has	have	AUX
fbem-26164	49	11	established	establish	VERB
fbem-26164	49	12	a	a	DET
fbem-26164	49	13	multi	multi	ADJ
fbem-26164	49	14	-	-	ADJ
fbem-26164	49	15	layered	layered	ADJ
fbem-26164	49	16	policy	policy	NOUN
fbem-26164	49	17	support	support	NOUN
fbem-26164	49	18	system	system	NOUN
fbem-26164	49	19	.	.	PUNCT
fbem-26164	50	1	this	this	DET
fbem-26164	50	2	approach	approach	NOUN
fbem-26164	50	3	suggests	suggest	VERB
fbem-26164	50	4	that	that	SCONJ
fbem-26164	50	5	policymakers	policymaker	NOUN
fbem-26164	50	6	should	should	AUX
fbem-26164	50	7	consider	consider	VERB
fbem-26164	50	8	the	the	DET
fbem-26164	50	9	combined	combine	VERB
fbem-26164	50	10	effects	effect	NOUN
fbem-26164	50	11	of	of	ADP
fbem-26164	50	12	different	different	ADJ
fbem-26164	50	13	tax	tax	NOUN
fbem-26164	50	14	policies	policy	NOUN
fbem-26164	50	15	when	when	SCONJ
fbem-26164	50	16	designing	design	VERB
fbem-26164	50	17	sme	sme	NOUN
fbem-26164	50	18	support	support	NOUN
fbem-26164	50	19	policies	policy	NOUN
fbem-26164	50	20	.	.	PUNCT
fbem-26164	51	1	additionally	additionally	ADV
fbem-26164	51	2	,	,	PUNCT
fbem-26164	51	3	the	the	DET
fbem-26164	51	4	adjustment	adjustment	NOUN
fbem-26164	51	5	of	of	ADP
fbem-26164	51	6	tax	tax	NOUN
fbem-26164	51	7	thresholds	threshold	NOUN
fbem-26164	51	8	reflects	reflect	VERB
fbem-26164	51	9	the	the	DET
fbem-26164	51	10	government	government	NOUN
fbem-26164	51	11	's	's	PART
fbem-26164	51	12	willingness	willingness	NOUN
fbem-26164	51	13	to	to	PART
fbem-26164	51	14	dynamically	dynamically	ADV
fbem-26164	51	15	adjust	adjust	VERB
fbem-26164	51	16	policies	policy	NOUN
fbem-26164	51	17	in	in	ADP
fbem-26164	51	18	response	response	NOUN
fbem-26164	51	19	to	to	ADP
fbem-26164	51	20	economic	economic	ADJ
fbem-26164	51	21	changes	change	NOUN
fbem-26164	51	22	,	,	PUNCT
fbem-26164	51	23	which	which	PRON
fbem-26164	51	24	is	be	AUX
fbem-26164	51	25	a	a	DET
fbem-26164	51	26	valuable	valuable	ADJ
fbem-26164	51	27	approach	approach	NOUN
fbem-26164	51	28	that	that	PRON
fbem-26164	51	29	should	should	AUX
fbem-26164	51	30	be	be	AUX
fbem-26164	51	31	continued	continue	VERB
fbem-26164	51	32	in	in	ADP
fbem-26164	51	33	future	future	ADJ
fbem-26164	51	34	policy	policy	NOUN
fbem-26164	51	35	-	-	PUNCT
fbem-26164	51	36	making	making	NOUN
fbem-26164	51	37	.	.	PUNCT
fbem-26164	52	1	3.1.2	3.1.2	X
fbem-26164	52	2	.	.	PUNCT
fbem-26164	52	3	regional	regional	ADJ
fbem-26164	52	4	tax	tax	NOUN
fbem-26164	52	5	incentive	incentive	NOUN
fbem-26164	52	6	policies	policy	NOUN
fbem-26164	52	7	regional	regional	ADJ
fbem-26164	52	8	tax	tax	NOUN
fbem-26164	52	9	incentive	incentive	NOUN
fbem-26164	52	10	policies	policy	NOUN
fbem-26164	52	11	are	be	AUX
fbem-26164	52	12	an	an	DET
fbem-26164	52	13	important	important	ADJ
fbem-26164	52	14	means	mean	NOUN
fbem-26164	52	15	of	of	ADP
fbem-26164	52	16	supporting	support	VERB
fbem-26164	52	17	sme	sme	PROPN
fbem-26164	52	18	development	development	PROPN
fbem-26164	52	19	in	in	ADP
fbem-26164	52	20	china	china	PROPN
fbem-26164	52	21	,	,	PUNCT
fbem-26164	52	22	with	with	ADP
fbem-26164	52	23	economic	economic	ADJ
fbem-26164	52	24	special	special	ADJ
fbem-26164	52	25	zones	zone	NOUN
fbem-26164	52	26	being	be	AUX
fbem-26164	52	27	a	a	DET
fbem-26164	52	28	typical	typical	ADJ
fbem-26164	52	29	example	example	NOUN
fbem-26164	52	30	.	.	PUNCT
fbem-26164	53	1	taking	take	VERB
fbem-26164	53	2	the	the	DET
fbem-26164	53	3	shenzhen	shenzhen	PROPN
fbem-26164	53	4	special	special	ADJ
fbem-26164	53	5	economic	economic	ADJ
fbem-26164	53	6	zone	zone	NOUN
fbem-26164	53	7	as	as	ADP
fbem-26164	53	8	an	an	DET
fbem-26164	53	9	example	example	NOUN
fbem-26164	53	10	,	,	PUNCT
fbem-26164	53	11	high	high	ADJ
fbem-26164	53	12	-	-	PUNCT
fbem-26164	53	13	tech	tech	NOUN
fbem-26164	53	14	enterprises	enterprise	NOUN
fbem-26164	53	15	registered	register	VERB
fbem-26164	53	16	in	in	ADP
fbem-26164	53	17	the	the	DET
fbem-26164	53	18	zone	zone	NOUN
fbem-26164	53	19	are	be	AUX
fbem-26164	53	20	eligible	eligible	ADJ
fbem-26164	53	21	for	for	ADP
fbem-26164	53	22	a	a	DET
fbem-26164	53	23	reduced	reduce	VERB
fbem-26164	53	24	tax	tax	NOUN
fbem-26164	53	25	rate	rate	NOUN
fbem-26164	53	26	of	of	ADP
fbem-26164	53	27	15	15	NUM
fbem-26164	53	28	%	%	NOUN
fbem-26164	53	29	.	.	PUNCT
fbem-26164	54	1	new	new	ADJ
fbem-26164	54	2	high	high	ADJ
fbem-26164	54	3	-	-	PUNCT
fbem-26164	54	4	tech	tech	NOUN
fbem-26164	54	5	enterprises	enterprise	NOUN
fbem-26164	54	6	are	be	AUX
fbem-26164	54	7	exempt	exempt	ADJ
fbem-26164	54	8	from	from	ADP
fbem-26164	54	9	cit	cit	PROPN
fbem-26164	54	10	for	for	ADP
fbem-26164	54	11	the	the	DET
fbem-26164	54	12	first	first	ADJ
fbem-26164	54	13	two	two	NUM
fbem-26164	54	14	years	year	NOUN
fbem-26164	54	15	and	and	CCONJ
fbem-26164	54	16	enjoy	enjoy	VERB
fbem-26164	54	17	a	a	DET
fbem-26164	54	18	50	50	NUM
fbem-26164	54	19	%	%	NOUN
fbem-26164	54	20	reduction	reduction	NOUN
fbem-26164	54	21	in	in	ADP
fbem-26164	54	22	cit	cit	PROPN
fbem-26164	54	23	for	for	ADP
fbem-26164	54	24	the	the	DET
fbem-26164	54	25	next	next	ADJ
fbem-26164	54	26	three	three	NUM
fbem-26164	54	27	years	year	NOUN
fbem-26164	54	28	[	[	X
fbem-26164	54	29	7	7	NUM
fbem-26164	54	30	]	]	PUNCT
fbem-26164	54	31	.	.	PUNCT
fbem-26164	55	1	additionally	additionally	ADV
fbem-26164	55	2	,	,	PUNCT
fbem-26164	55	3	some	some	DET
fbem-26164	55	4	local	local	ADJ
fbem-26164	55	5	governments	government	NOUN
fbem-26164	55	6	have	have	AUX
fbem-26164	55	7	introduced	introduce	VERB
fbem-26164	55	8	specialized	specialized	ADJ
fbem-26164	55	9	tax	tax	NOUN
fbem-26164	55	10	incentive	incentive	NOUN
fbem-26164	55	11	policies	policy	NOUN
fbem-26164	55	12	for	for	ADP
fbem-26164	55	13	specific	specific	ADJ
fbem-26164	55	14	industries	industry	NOUN
fbem-26164	55	15	,	,	PUNCT
fbem-26164	55	16	such	such	ADJ
fbem-26164	55	17	as	as	ADP
fbem-26164	55	18	the	the	DET
fbem-26164	55	19	tax	tax	NOUN
fbem-26164	55	20	incentives	incentive	NOUN
fbem-26164	55	21	for	for	ADP
fbem-26164	55	22	the	the	DET
fbem-26164	55	23	software	software	NOUN
fbem-26164	55	24	and	and	CCONJ
fbem-26164	55	25	integrated	integrate	VERB
fbem-26164	55	26	circuit	circuit	NOUN
fbem-26164	55	27	industries	industry	NOUN
fbem-26164	55	28	in	in	ADP
fbem-26164	55	29	jiangsu	jiangsu	PROPN
fbem-26164	55	30	province	province	PROPN
fbem-26164	55	31	.	.	PUNCT
fbem-26164	56	1	these	these	DET
fbem-26164	56	2	policies	policy	NOUN
fbem-26164	56	3	have	have	AUX
fbem-26164	56	4	effectively	effectively	ADV
fbem-26164	56	5	promoted	promote	VERB
fbem-26164	56	6	the	the	DET
fbem-26164	56	7	development	development	NOUN
fbem-26164	56	8	of	of	ADP
fbem-26164	56	9	local	local	ADJ
fbem-26164	56	10	smes	sme	NOUN
fbem-26164	56	11	and	and	CCONJ
fbem-26164	56	12	industrial	industrial	ADJ
fbem-26164	56	13	clustering.the	clustering.the	DET
fbem-26164	56	14	implementation	implementation	NOUN
fbem-26164	56	15	of	of	ADP
fbem-26164	56	16	regional	regional	ADJ
fbem-26164	56	17	tax	tax	NOUN
fbem-26164	56	18	incentive	incentive	NOUN
fbem-26164	56	19	policies	policy	NOUN
fbem-26164	56	20	reflects	reflect	VERB
fbem-26164	56	21	the	the	DET
fbem-26164	56	22	value	value	NOUN
fbem-26164	56	23	of	of	ADP
fbem-26164	56	24	differentiated	differentiated	ADJ
fbem-26164	56	25	policies	policy	NOUN
fbem-26164	56	26	.	.	PUNCT
fbem-26164	57	1	the	the	DET
fbem-26164	57	2	policies	policy	NOUN
fbem-26164	57	3	in	in	ADP
fbem-26164	57	4	shenzhen	shenzhen	PROPN
fbem-26164	57	5	economic	economic	PROPN
fbem-26164	57	6	zone	zone	PROPN
fbem-26164	57	7	and	and	CCONJ
fbem-26164	57	8	jiangsu	jiangsu	PROPN
fbem-26164	57	9	province	province	PROPN
fbem-26164	57	10	,	,	PUNCT
fbem-26164	57	11	for	for	ADP
fbem-26164	57	12	example	example	NOUN
fbem-26164	57	13	,	,	PUNCT
fbem-26164	57	14	take	take	VERB
fbem-26164	57	15	into	into	ADP
fbem-26164	57	16	account	account	NOUN
fbem-26164	57	17	local	local	ADJ
fbem-26164	57	18	characteristics	characteristic	NOUN
fbem-26164	57	19	and	and	CCONJ
fbem-26164	57	20	industrial	industrial	ADJ
fbem-26164	57	21	advantages	advantage	NOUN
fbem-26164	57	22	,	,	PUNCT
fbem-26164	57	23	effectively	effectively	ADV
fbem-26164	57	24	promoting	promote	VERB
fbem-26164	57	25	the	the	DET
fbem-26164	57	26	development	development	NOUN
fbem-26164	57	27	of	of	ADP
fbem-26164	57	28	local	local	ADJ
fbem-26164	57	29	smes	sme	NOUN
fbem-26164	57	30	and	and	CCONJ
fbem-26164	57	31	industrial	industrial	ADJ
fbem-26164	57	32	clustering	clustering	NOUN
fbem-26164	57	33	.	.	PUNCT
fbem-26164	58	1	this	this	DET
fbem-26164	58	2	approach	approach	NOUN
fbem-26164	58	3	provides	provide	VERB
fbem-26164	58	4	important	important	ADJ
fbem-26164	58	5	insights	insight	NOUN
fbem-26164	58	6	:	:	PUNCT
fbem-26164	58	7	the	the	DET
fbem-26164	58	8	central	central	ADJ
fbem-26164	58	9	government	government	NOUN
fbem-26164	58	10	should	should	AUX
fbem-26164	58	11	provide	provide	VERB
fbem-26164	58	12	more	more	ADJ
fbem-26164	58	13	policy	policy	NOUN
fbem-26164	58	14	-	-	PUNCT
fbem-26164	58	15	making	make	VERB
fbem-26164	58	16	space	space	NOUN
fbem-26164	58	17	for	for	ADP
fbem-26164	58	18	local	local	ADJ
fbem-26164	58	19	governments	government	NOUN
fbem-26164	58	20	,	,	PUNCT
fbem-26164	58	21	encouraging	encourage	VERB
fbem-26164	58	22	them	they	PRON
fbem-26164	58	23	to	to	PART
fbem-26164	58	24	develop	develop	VERB
fbem-26164	58	25	differentiated	differentiated	ADJ
fbem-26164	58	26	policies	policy	NOUN
fbem-26164	58	27	tailored	tailor	VERB
fbem-26164	58	28	to	to	ADP
fbem-26164	58	29	local	local	ADJ
fbem-26164	58	30	conditions	condition	NOUN
fbem-26164	58	31	.	.	PUNCT
fbem-26164	59	1	this	this	DET
fbem-26164	59	2	approach	approach	NOUN
fbem-26164	59	3	can	can	AUX
fbem-26164	59	4	also	also	ADV
fbem-26164	59	5	help	help	VERB
fbem-26164	59	6	achieve	achieve	VERB
fbem-26164	59	7	the	the	DET
fbem-26164	59	8	strategic	strategic	ADJ
fbem-26164	59	9	goal	goal	NOUN
fbem-26164	59	10	of	of	ADP
fbem-26164	59	11	coordinated	coordinate	VERB
fbem-26164	59	12	regional	regional	ADJ
fbem-26164	59	13	development	development	NOUN
fbem-26164	59	14	by	by	ADP
fbem-26164	59	15	promoting	promote	VERB
fbem-26164	59	16	the	the	DET
fbem-26164	59	17	development	development	NOUN
fbem-26164	59	18	of	of	ADP
fbem-26164	59	19	smes	sme	NOUN
fbem-26164	59	20	in	in	ADP
fbem-26164	59	21	underdeveloped	underdeveloped	ADJ
fbem-26164	59	22	regions	region	NOUN
fbem-26164	59	23	through	through	ADP
fbem-26164	59	24	differentiated	differentiated	ADJ
fbem-26164	59	25	policies	policy	NOUN
fbem-26164	59	26	.	.	PUNCT
fbem-26164	60	1	3.1.3	3.1.3	X
fbem-26164	60	2	.	.	PUNCT
fbem-26164	60	3	industry	industry	NOUN
fbem-26164	60	4	-	-	PUNCT
fbem-26164	60	5	specific	specific	ADJ
fbem-26164	60	6	tax	tax	NOUN
fbem-26164	60	7	incentive	incentive	NOUN
fbem-26164	60	8	policies	policy	NOUN
fbem-26164	60	9	china	china	PROPN
fbem-26164	60	10	has	have	AUX
fbem-26164	60	11	introduced	introduce	VERB
fbem-26164	60	12	a	a	DET
fbem-26164	60	13	series	series	NOUN
fbem-26164	60	14	of	of	ADP
fbem-26164	60	15	tax	tax	NOUN
fbem-26164	60	16	incentive	incentive	NOUN
fbem-26164	60	17	policies	policy	NOUN
fbem-26164	60	18	for	for	ADP
fbem-26164	60	19	smes	sme	NOUN
fbem-26164	60	20	in	in	ADP
fbem-26164	60	21	specific	specific	ADJ
fbem-26164	60	22	industries	industry	NOUN
fbem-26164	60	23	,	,	PUNCT
fbem-26164	60	24	with	with	ADP
fbem-26164	60	25	high	high	ADJ
fbem-26164	60	26	-	-	PUNCT
fbem-26164	60	27	tech	tech	NOUN
fbem-26164	60	28	industries	industry	NOUN
fbem-26164	60	29	being	be	AUX
fbem-26164	60	30	a	a	DET
fbem-26164	60	31	key	key	ADJ
fbem-26164	60	32	focus	focus	NOUN
fbem-26164	60	33	area	area	NOUN
fbem-26164	60	34	.	.	PUNCT
fbem-26164	61	1	national	national	ADJ
fbem-26164	61	2	high	high	ADJ
fbem-26164	61	3	-	-	PUNCT
fbem-26164	61	4	tech	tech	NOUN
fbem-26164	61	5	enterprises	enterprise	NOUN
fbem-26164	61	6	are	be	AUX
fbem-26164	61	7	eligible	eligible	ADJ
fbem-26164	61	8	for	for	ADP
fbem-26164	61	9	a	a	DET
fbem-26164	61	10	preferential	preferential	ADJ
fbem-26164	61	11	tax	tax	NOUN
fbem-26164	61	12	rate	rate	NOUN
fbem-26164	61	13	of	of	ADP
fbem-26164	61	14	15	15	NUM
fbem-26164	61	15	%	%	NOUN
fbem-26164	61	16	,	,	PUNCT
fbem-26164	61	17	which	which	PRON
fbem-26164	61	18	is	be	AUX
fbem-26164	61	19	10	10	NUM
fbem-26164	61	20	percentage	percentage	NOUN
fbem-26164	61	21	points	point	NOUN
fbem-26164	61	22	lower	low	ADJ
fbem-26164	61	23	than	than	ADP
fbem-26164	61	24	the	the	DET
fbem-26164	61	25	standard	standard	ADJ
fbem-26164	61	26	tax	tax	NOUN
fbem-26164	61	27	rate	rate	NOUN
fbem-26164	61	28	of	of	ADP
fbem-26164	61	29	25	25	NUM
fbem-26164	61	30	%	%	NOUN
fbem-26164	61	31	.	.	PUNCT
fbem-26164	62	1	the	the	DET
fbem-26164	62	2	research	research	NOUN
fbem-26164	62	3	and	and	CCONJ
fbem-26164	62	4	development	development	NOUN
fbem-26164	62	5	(	(	PUNCT
fbem-26164	62	6	r&d	r&d	NOUN
fbem-26164	62	7	)	)	PUNCT
fbem-26164	62	8	expense	expense	NOUN
fbem-26164	62	9	super	super	ADJ
fbem-26164	62	10	deduction	deduction	NOUN
fbem-26164	62	11	policy	policy	NOUN
fbem-26164	62	12	allows	allow	VERB
fbem-26164	62	13	enterprises	enterprise	NOUN
fbem-26164	62	14	to	to	PART
fbem-26164	62	15	deduct	deduct	VERB
fbem-26164	62	16	75	75	NUM
fbem-26164	62	17	%	%	NOUN
fbem-26164	62	18	of	of	ADP
fbem-26164	62	19	their	their	PRON
fbem-26164	62	20	actual	actual	ADJ
fbem-26164	62	21	r&d	r&d	NOUN
fbem-26164	62	22	expenses	expense	NOUN
fbem-26164	62	23	from	from	ADP
fbem-26164	62	24	their	their	PRON
fbem-26164	62	25	taxable	taxable	ADJ
fbem-26164	62	26	income	income	NOUN
fbem-26164	62	27	.	.	PUNCT
fbem-26164	63	1	advanced	advanced	ADJ
fbem-26164	63	2	technology	technology	NOUN
fbem-26164	63	3	service	service	NOUN
fbem-26164	63	4	enterprises	enterprise	NOUN
fbem-26164	63	5	are	be	AUX
fbem-26164	63	6	eligible	eligible	ADJ
fbem-26164	63	7	for	for	ADP
fbem-26164	63	8	a	a	DET
fbem-26164	63	9	reduced	reduce	VERB
fbem-26164	63	10	tax	tax	NOUN
fbem-26164	63	11	rate	rate	NOUN
fbem-26164	63	12	of	of	ADP
fbem-26164	63	13	15	15	NUM
fbem-26164	63	14	%	%	NOUN
fbem-26164	63	15	.	.	PUNCT
fbem-26164	64	1	these	these	DET
fbem-26164	64	2	policies	policy	NOUN
fbem-26164	64	3	not	not	PART
fbem-26164	64	4	only	only	ADV
fbem-26164	64	5	reduce	reduce	VERB
fbem-26164	64	6	the	the	DET
fbem-26164	64	7	tax	tax	NOUN
fbem-26164	64	8	burden	burden	NOUN
fbem-26164	64	9	on	on	ADP
fbem-26164	64	10	enterprises	enterprise	NOUN
fbem-26164	64	11	but	but	CCONJ
fbem-26164	64	12	also	also	ADV
fbem-26164	64	13	encourage	encourage	VERB
fbem-26164	64	14	them	they	PRON
fbem-26164	64	15	to	to	PART
fbem-26164	64	16	increase	increase	VERB
fbem-26164	64	17	their	their	PRON
fbem-26164	64	18	r&d	r&d	NOUN
fbem-26164	64	19	investments	investment	NOUN
fbem-26164	64	20	,	,	PUNCT
fbem-26164	64	21	driving	drive	VERB
fbem-26164	64	22	industrial	industrial	ADJ
fbem-26164	64	23	upgrading	upgrading	NOUN
fbem-26164	64	24	and	and	CCONJ
fbem-26164	64	25	technological	technological	ADJ
fbem-26164	64	26	innovation	innovation	NOUN
fbem-26164	64	27	[	[	X
fbem-26164	64	28	8	8	NUM
fbem-26164	64	29	]	]	PUNCT
fbem-26164	64	30	.	.	PUNCT
fbem-26164	65	1	these	these	DET
fbem-26164	65	2	industry	industry	NOUN
fbem-26164	65	3	-	-	PUNCT
fbem-26164	65	4	specific	specific	ADJ
fbem-26164	65	5	tax	tax	NOUN
fbem-26164	65	6	incentive	incentive	NOUN
fbem-26164	65	7	policies	policy	NOUN
fbem-26164	65	8	,	,	PUNCT
fbem-26164	65	9	particularly	particularly	ADV
fbem-26164	65	10	those	those	PRON
fbem-26164	65	11	for	for	ADP
fbem-26164	65	12	high	high	ADJ
fbem-26164	65	13	-	-	PUNCT
fbem-26164	65	14	tech	tech	NOUN
fbem-26164	65	15	industries	industry	NOUN
fbem-26164	65	16	,	,	PUNCT
fbem-26164	65	17	reflect	reflect	VERB
fbem-26164	65	18	the	the	DET
fbem-26164	65	19	government	government	NOUN
fbem-26164	65	20	's	's	PART
fbem-26164	65	21	long	long	ADJ
fbem-26164	65	22	-	-	PUNCT
fbem-26164	65	23	term	term	NOUN
fbem-26164	65	24	policy	policy	NOUN
fbem-26164	65	25	orientation	orientation	NOUN
fbem-26164	65	26	.	.	PUNCT
fbem-26164	66	1	by	by	ADP
fbem-26164	66	2	encouraging	encourage	VERB
fbem-26164	66	3	r&d	r&d	NOUN
fbem-26164	66	4	investment	investment	NOUN
fbem-26164	66	5	and	and	CCONJ
fbem-26164	66	6	technological	technological	ADJ
fbem-26164	66	7	innovation	innovation	NOUN
fbem-26164	66	8	through	through	ADP
fbem-26164	66	9	tax	tax	NOUN
fbem-26164	66	10	incentives	incentive	NOUN
fbem-26164	66	11	,	,	PUNCT
fbem-26164	66	12	the	the	DET
fbem-26164	66	13	government	government	NOUN
fbem-26164	66	14	is	be	AUX
fbem-26164	66	15	not	not	PART
fbem-26164	66	16	only	only	ADV
fbem-26164	66	17	focused	focus	VERB
fbem-26164	66	18	on	on	ADP
fbem-26164	66	19	short	short	ADJ
fbem-26164	66	20	-	-	PUNCT
fbem-26164	66	21	term	term	NOUN
fbem-26164	66	22	tax	tax	NOUN
fbem-26164	66	23	reductions	reduction	NOUN
fbem-26164	66	24	but	but	CCONJ
fbem-26164	66	25	also	also	ADV
fbem-26164	66	26	on	on	ADP
fbem-26164	66	27	driving	drive	VERB
fbem-26164	66	28	industrial	industrial	ADJ
fbem-26164	66	29	upgrading	upgrading	NOUN
fbem-26164	66	30	and	and	CCONJ
fbem-26164	66	31	long	long	ADJ
fbem-26164	66	32	-	-	PUNCT
fbem-26164	66	33	term	term	NOUN
fbem-26164	66	34	development	development	NOUN
fbem-26164	66	35	.	.	PUNCT
fbem-26164	67	1	this	this	DET
fbem-26164	67	2	approach	approach	NOUN
fbem-26164	67	3	provides	provide	VERB
fbem-26164	67	4	valuable	valuable	ADJ
fbem-26164	67	5	insights	insight	NOUN
fbem-26164	67	6	:	:	PUNCT
fbem-26164	67	7	tax	tax	NOUN
fbem-26164	67	8	policies	policy	NOUN
fbem-26164	67	9	are	be	AUX
fbem-26164	67	10	not	not	PART
fbem-26164	67	11	only	only	ADV
fbem-26164	67	12	fiscal	fiscal	ADJ
fbem-26164	67	13	tools	tool	NOUN
fbem-26164	67	14	but	but	CCONJ
fbem-26164	67	15	also	also	ADV
fbem-26164	67	16	important	important	ADJ
fbem-26164	67	17	means	mean	NOUN
fbem-26164	67	18	of	of	ADP
fbem-26164	67	19	guiding	guide	VERB
fbem-26164	67	20	industrial	industrial	ADJ
fbem-26164	67	21	development	development	NOUN
fbem-26164	67	22	.	.	PUNCT
fbem-26164	68	1	in	in	ADP
fbem-26164	68	2	the	the	DET
fbem-26164	68	3	future	future	NOUN
fbem-26164	68	4	,	,	PUNCT
fbem-26164	68	5	we	we	PRON
fbem-26164	68	6	should	should	AUX
fbem-26164	68	7	further	far	ADV
fbem-26164	68	8	improve	improve	VERB
fbem-26164	68	9	industry	industry	NOUN
fbem-26164	68	10	-	-	PUNCT
fbem-26164	68	11	specific	specific	ADJ
fbem-26164	68	12	tax	tax	NOUN
fbem-26164	68	13	incentive	incentive	NOUN
fbem-26164	68	14	policies	policy	NOUN
fbem-26164	68	15	,	,	PUNCT
fbem-26164	68	16	making	make	VERB
fbem-26164	68	17	them	they	PRON
fbem-26164	68	18	more	more	ADV
fbem-26164	68	19	coordinated	coordinated	ADJ
fbem-26164	68	20	with	with	ADP
fbem-26164	68	21	industrial	industrial	ADJ
fbem-26164	68	22	policies	policy	NOUN
fbem-26164	68	23	,	,	PUNCT
fbem-26164	68	24	innovation	innovation	NOUN
fbem-26164	68	25	policies	policy	NOUN
fbem-26164	68	26	,	,	PUNCT
fbem-26164	68	27	and	and	CCONJ
fbem-26164	68	28	other	other	ADJ
fbem-26164	68	29	policies	policy	NOUN
fbem-26164	68	30	.	.	PUNCT
fbem-26164	69	1	we	we	PRON
fbem-26164	69	2	also	also	ADV
fbem-26164	69	3	need	need	VERB
fbem-26164	69	4	to	to	PART
fbem-26164	69	5	establish	establish	VERB
fbem-26164	69	6	a	a	DET
fbem-26164	69	7	scientific	scientific	ADJ
fbem-26164	69	8	policy	policy	NOUN
fbem-26164	69	9	evaluation	evaluation	NOUN
fbem-26164	69	10	mechanism	mechanism	NOUN
fbem-26164	69	11	to	to	PART
fbem-26164	69	12	regularly	regularly	ADV
fbem-26164	69	13	assess	assess	VERB
fbem-26164	69	14	the	the	DET
fbem-26164	69	15	actual	actual	ADJ
fbem-26164	69	16	impact	impact	NOUN
fbem-26164	69	17	of	of	ADP
fbem-26164	69	18	these	these	DET
fbem-26164	69	19	incentive	incentive	NOUN
fbem-26164	69	20	policies	policy	NOUN
fbem-26164	69	21	on	on	ADP
fbem-26164	69	22	enterprise	enterprise	NOUN
fbem-26164	69	23	innovation	innovation	NOUN
fbem-26164	69	24	behavior	behavior	NOUN
fbem-26164	69	25	and	and	CCONJ
fbem-26164	69	26	industrial	industrial	ADJ
fbem-26164	69	27	development	development	NOUN
fbem-26164	69	28	,	,	PUNCT
fbem-26164	69	29	providing	provide	VERB
fbem-26164	69	30	a	a	DET
fbem-26164	69	31	basis	basis	NOUN
fbem-26164	69	32	for	for	ADP
fbem-26164	69	33	continuous	continuous	ADJ
fbem-26164	69	34	policy	policy	NOUN
fbem-26164	69	35	optimization	optimization	NOUN
fbem-26164	69	36	.	.	PUNCT
fbem-26164	70	1	3.2	3.2	NUM
fbem-26164	70	2	.	.	PUNCT
fbem-26164	71	1	development	development	NOUN
fbem-26164	71	2	status	status	NOUN
fbem-26164	71	3	of	of	ADP
fbem-26164	71	4	smes	sme	NOUN
fbem-26164	71	5	in	in	ADP
fbem-26164	71	6	major	major	ADJ
fbem-26164	71	7	industries	industry	NOUN
fbem-26164	71	8	the	the	DET
fbem-26164	71	9	development	development	NOUN
fbem-26164	71	10	of	of	ADP
fbem-26164	71	11	smes	sme	NOUN
fbem-26164	71	12	in	in	ADP
fbem-26164	71	13	china	china	PROPN
fbem-26164	71	14	's	's	PART
fbem-26164	71	15	major	major	ADJ
fbem-26164	71	16	industries	industry	NOUN
fbem-26164	71	17	presents	present	VERB
fbem-26164	71	18	a	a	DET
fbem-26164	71	19	differentiated	differentiated	ADJ
fbem-26164	71	20	picture	picture	NOUN
fbem-26164	71	21	.	.	PUNCT
fbem-26164	72	1	smes	sme	NOUN
fbem-26164	72	2	in	in	ADP
fbem-26164	72	3	the	the	DET
fbem-26164	72	4	manufacturing	manufacturing	NOUN
fbem-26164	72	5	sector	sector	NOUN
fbem-26164	72	6	face	face	VERB
fbem-26164	72	7	pressure	pressure	NOUN
fbem-26164	72	8	to	to	PART
fbem-26164	72	9	transform	transform	VERB
fbem-26164	72	10	and	and	CCONJ
fbem-26164	72	11	upgrade	upgrade	VERB
fbem-26164	72	12	,	,	PUNCT
fbem-26164	72	13	but	but	CCONJ
fbem-26164	72	14	have	have	AUX
fbem-26164	72	15	made	make	VERB
fbem-26164	72	16	significant	significant	ADJ
fbem-26164	72	17	progress	progress	NOUN
fbem-26164	72	18	in	in	ADP
fbem-26164	72	19	specialized	specialized	ADJ
fbem-26164	72	20	fields	field	NOUN
fbem-26164	72	21	and	and	CCONJ
fbem-26164	72	22	innovative	innovative	ADJ
fbem-26164	72	23	areas	area	NOUN
fbem-26164	72	24	.	.	PUNCT
fbem-26164	73	1	smes	sme	NOUN
fbem-26164	73	2	in	in	ADP
fbem-26164	73	3	the	the	DET
fbem-26164	73	4	service	service	NOUN
fbem-26164	73	5	sector	sector	NOUN
fbem-26164	73	6	are	be	AUX
fbem-26164	73	7	developing	develop	VERB
fbem-26164	73	8	rapidly	rapidly	ADV
fbem-26164	73	9	,	,	PUNCT
fbem-26164	73	10	particularly	particularly	ADV
fbem-26164	73	11	in	in	ADP
fbem-26164	73	12	emerging	emerge	VERB
fbem-26164	73	13	fields	field	NOUN
fbem-26164	73	14	such	such	ADJ
fbem-26164	73	15	as	as	ADP
fbem-26164	73	16	the	the	DET
fbem-26164	73	17	internet	internet	NOUN
fbem-26164	73	18	and	and	CCONJ
fbem-26164	73	19	fintech	fintech	NOUN
fbem-26164	73	20	.	.	PUNCT
fbem-26164	74	1	smes	sme	NOUN
fbem-26164	74	2	in	in	ADP
fbem-26164	74	3	high	high	ADJ
fbem-26164	74	4	-	-	PUNCT
fbem-26164	74	5	tech	tech	NOUN
fbem-26164	74	6	industries	industry	NOUN
fbem-26164	74	7	are	be	AUX
fbem-26164	74	8	actively	actively	ADV
fbem-26164	74	9	innovating	innovate	VERB
fbem-26164	74	10	,	,	PUNCT
fbem-26164	74	11	but	but	CCONJ
fbem-26164	74	12	also	also	ADV
fbem-26164	74	13	face	face	VERB
fbem-26164	74	14	challenges	challenge	NOUN
fbem-26164	74	15	such	such	ADJ
fbem-26164	74	16	as	as	ADP
fbem-26164	74	17	financing	finance	VERB
fbem-26164	74	18	difficulties	difficulty	NOUN
fbem-26164	74	19	.	.	PUNCT
fbem-26164	75	1	according	accord	VERB
fbem-26164	75	2	to	to	ADP
fbem-26164	75	3	data	datum	NOUN
fbem-26164	75	4	from	from	ADP
fbem-26164	75	5	the	the	DET
fbem-26164	75	6	national	national	PROPN
fbem-26164	75	7	bureau	bureau	PROPN
fbem-26164	75	8	of	of	ADP
fbem-26164	75	9	statistics	statistic	NOUN
fbem-26164	75	10	,	,	PUNCT
fbem-26164	75	11	in	in	ADP
fbem-26164	75	12	2023	2023	NUM
fbem-26164	75	13	,	,	PUNCT
fbem-26164	75	14	the	the	DET
fbem-26164	75	15	operating	operate	VERB
fbem-26164	75	16	income	income	NOUN
fbem-26164	75	17	of	of	ADP
fbem-26164	75	18	smes	sme	NOUN
fbem-26164	75	19	in	in	ADP
fbem-26164	75	20	the	the	DET
fbem-26164	75	21	industrial	industrial	ADJ
fbem-26164	75	22	sector	sector	NOUN
fbem-26164	75	23	above	above	ADP
fbem-26164	75	24	a	a	DET
fbem-26164	75	25	certain	certain	ADJ
fbem-26164	75	26	scale	scale	NOUN
fbem-26164	75	27	increased	increase	VERB
fbem-26164	75	28	by	by	ADP
fbem-26164	75	29	5.2	5.2	NUM
fbem-26164	75	30	%	%	NOUN
fbem-26164	75	31	,	,	PUNCT
fbem-26164	75	32	and	and	CCONJ
fbem-26164	75	33	the	the	DET
fbem-26164	75	34	total	total	ADJ
fbem-26164	75	35	profit	profit	NOUN
fbem-26164	75	36	increased	increase	VERB
fbem-26164	75	37	by	by	ADP
fbem-26164	75	38	3.8	3.8	NUM
fbem-26164	75	39	%	%	NOUN
fbem-26164	75	40	,	,	PUNCT
fbem-26164	75	41	showing	show	VERB
fbem-26164	75	42	strong	strong	ADJ
fbem-26164	75	43	development	development	NOUN
fbem-26164	75	44	resilience	resilience	NOUN
fbem-26164	76	1	[	[	X
fbem-26164	76	2	9	9	NUM
fbem-26164	76	3	]	]	PUNCT
fbem-26164	76	4	.	.	PUNCT
fbem-26164	77	1	however	however	ADV
fbem-26164	77	2	,	,	PUNCT
fbem-26164	77	3	smes	sme	NOUN
fbem-26164	77	4	in	in	ADP
fbem-26164	77	5	different	different	ADJ
fbem-26164	77	6	industries	industry	NOUN
fbem-26164	77	7	have	have	VERB
fbem-26164	77	8	different	different	ADJ
fbem-26164	77	9	needs	need	NOUN
fbem-26164	77	10	and	and	CCONJ
fbem-26164	77	11	face	face	VERB
fbem-26164	77	12	different	different	ADJ
fbem-26164	77	13	difficulties	difficulty	NOUN
fbem-26164	77	14	in	in	ADP
fbem-26164	77	15	terms	term	NOUN
fbem-26164	77	16	of	of	ADP
fbem-26164	77	17	financing	financing	NOUN
fbem-26164	77	18	,	,	PUNCT
fbem-26164	77	19	talent	talent	NOUN
fbem-26164	77	20	,	,	PUNCT
fbem-26164	77	21	29	29	NUM
fbem-26164	77	22	technology	technology	NOUN
fbem-26164	77	23	,	,	PUNCT
fbem-26164	77	24	and	and	CCONJ
fbem-26164	77	25	other	other	ADJ
fbem-26164	77	26	aspects	aspect	NOUN
fbem-26164	77	27	,	,	PUNCT
fbem-26164	77	28	requiring	require	VERB
fbem-26164	77	29	targeted	target	VERB
fbem-26164	77	30	policy	policy	NOUN
fbem-26164	77	31	support	support	NOUN
fbem-26164	77	32	.	.	PUNCT
fbem-26164	78	1	table	table	NOUN
fbem-26164	78	2	1	1	NUM
fbem-26164	78	3	shows	show	VERB
fbem-26164	78	4	the	the	DET
fbem-26164	78	5	development	development	NOUN
fbem-26164	78	6	of	of	ADP
fbem-26164	78	7	smes	sme	NOUN
fbem-26164	78	8	in	in	ADP
fbem-26164	78	9	major	major	ADJ
fbem-26164	78	10	industries	industry	NOUN
fbem-26164	78	11	in	in	ADP
fbem-26164	78	12	2023	2023	NUM
fbem-26164	78	13	:	:	PUNCT
fbem-26164	78	14	table	table	NOUN
fbem-26164	78	15	1	1	NUM
fbem-26164	78	16	.	.	PUNCT
fbem-26164	79	1	development	development	NOUN
fbem-26164	79	2	of	of	ADP
fbem-26164	79	3	smes	sme	NOUN
fbem-26164	79	4	in	in	ADP
fbem-26164	79	5	major	major	ADJ
fbem-26164	79	6	industries	industry	NOUN
fbem-26164	79	7	in	in	ADP
fbem-26164	79	8	china	china	PROPN
fbem-26164	79	9	,	,	PUNCT
fbem-26164	79	10	2023	2023	NUM
fbem-26164	79	11	industry	industry	NOUN
fbem-26164	79	12	operating	operating	NOUN
fbem-26164	79	13	income	income	NOUN
fbem-26164	79	14	growth	growth	NOUN
fbem-26164	79	15	rate	rate	NOUN
fbem-26164	79	16	total	total	ADJ
fbem-26164	79	17	profit	profit	NOUN
fbem-26164	79	18	growth	growth	NOUN
fbem-26164	79	19	rate	rate	NOUN
fbem-26164	79	20	main	main	ADJ
fbem-26164	79	21	characteristics	characteristic	NOUN
fbem-26164	79	22	manufact	manufact	NOUN
fbem-26164	79	23	uring	ure	VERB
fbem-26164	79	24	5.20	5.20	NUM
fbem-26164	79	25	%	%	NOUN
fbem-26164	79	26	3.80	3.80	NUM
fbem-26164	79	27	%	%	NOUN
fbem-26164	79	28	under	under	ADP
fbem-26164	79	29	pressure	pressure	NOUN
fbem-26164	79	30	to	to	PART
fbem-26164	79	31	transform	transform	VERB
fbem-26164	79	32	and	and	CCONJ
fbem-26164	79	33	upgrade	upgrade	VERB
fbem-26164	79	34	,	,	PUNCT
fbem-26164	79	35	with	with	ADP
fbem-26164	79	36	good	good	ADJ
fbem-26164	79	37	development	development	NOUN
fbem-26164	79	38	in	in	ADP
fbem-26164	79	39	specialized	specialized	ADJ
fbem-26164	79	40	fields	field	NOUN
fbem-26164	79	41	service	service	NOUN
fbem-26164	79	42	industry	industry	NOUN
fbem-26164	79	43	7.50	7.50	NUM
fbem-26164	79	44	%	%	NOUN
fbem-26164	79	45	6.20	6.20	NUM
fbem-26164	79	46	%	%	NOUN
fbem-26164	79	47	rapid	rapid	ADJ
fbem-26164	79	48	development	development	NOUN
fbem-26164	79	49	in	in	ADP
fbem-26164	79	50	emerging	emerge	VERB
fbem-26164	79	51	fields	field	NOUN
fbem-26164	79	52	,	,	PUNCT
fbem-26164	79	53	such	such	ADJ
fbem-26164	79	54	as	as	ADP
fbem-26164	79	55	internet	internet	NOUN
fbem-26164	79	56	finance	finance	NOUN
fbem-26164	79	57	hightech	hightech	NOUN
fbem-26164	79	58	industry	industry	NOUN
fbem-26164	79	59	9.10	9.10	NUM
fbem-26164	79	60	%	%	NOUN
fbem-26164	79	61	8.50	8.50	NUM
fbem-26164	79	62	%	%	NOUN
fbem-26164	79	63	active	active	ADJ
fbem-26164	79	64	innovation	innovation	NOUN
fbem-26164	79	65	,	,	PUNCT
fbem-26164	79	66	but	but	CCONJ
fbem-26164	79	67	facing	face	VERB
fbem-26164	79	68	financing	financing	NOUN
fbem-26164	79	69	difficulties	difficulty	NOUN
fbem-26164	79	70	note	note	VERB
fbem-26164	79	71	:	:	PUNCT
fbem-26164	79	72	data	datum	NOUN
fbem-26164	79	73	source	source	NOUN
fbem-26164	79	74	:	:	PUNCT
fbem-26164	79	75	national	national	PROPN
fbem-26164	79	76	bureau	bureau	PROPN
fbem-26164	79	77	of	of	ADP
fbem-26164	79	78	statistics	statistic	NOUN
fbem-26164	79	79	,	,	PUNCT
fbem-26164	79	80	2023	2023	NUM
fbem-26164	79	81	statistical	statistical	ADJ
fbem-26164	79	82	data	datum	NOUN
fbem-26164	79	83	.	.	PUNCT
fbem-26164	80	1	3.3	3.3	NUM
fbem-26164	80	2	.	.	PUNCT
fbem-26164	80	3	differences	difference	NOUN
fbem-26164	80	4	in	in	ADP
fbem-26164	80	5	the	the	DET
fbem-26164	80	6	implementation	implementation	NOUN
fbem-26164	80	7	of	of	ADP
fbem-26164	80	8	tax	tax	NOUN
fbem-26164	80	9	incentive	incentive	NOUN
fbem-26164	80	10	policies	policy	NOUN
fbem-26164	80	11	across	across	ADP
fbem-26164	80	12	industries	industry	NOUN
fbem-26164	80	13	the	the	DET
fbem-26164	80	14	implementation	implementation	NOUN
fbem-26164	80	15	of	of	ADP
fbem-26164	80	16	tax	tax	NOUN
fbem-26164	80	17	incentive	incentive	NOUN
fbem-26164	80	18	policies	policy	NOUN
fbem-26164	80	19	varies	vary	VERB
fbem-26164	80	20	significantly	significantly	ADV
fbem-26164	80	21	across	across	ADP
fbem-26164	80	22	industries	industry	NOUN
fbem-26164	80	23	.	.	PUNCT
fbem-26164	81	1	high	high	ADJ
fbem-26164	81	2	-	-	PUNCT
fbem-26164	81	3	tech	tech	NOUN
fbem-26164	81	4	industries	industry	NOUN
fbem-26164	81	5	enjoy	enjoy	VERB
fbem-26164	81	6	the	the	DET
fbem-26164	81	7	most	most	ADV
fbem-26164	81	8	favorable	favorable	ADJ
fbem-26164	81	9	tax	tax	NOUN
fbem-26164	81	10	incentives	incentive	NOUN
fbem-26164	81	11	,	,	PUNCT
fbem-26164	81	12	including	include	VERB
fbem-26164	81	13	lower	low	ADJ
fbem-26164	81	14	corporate	corporate	ADJ
fbem-26164	81	15	income	income	NOUN
fbem-26164	81	16	tax	tax	NOUN
fbem-26164	81	17	rates	rate	NOUN
fbem-26164	81	18	and	and	CCONJ
fbem-26164	81	19	higher	high	ADJ
fbem-26164	81	20	r&d	r&d	NOUN
fbem-26164	81	21	expense	expense	NOUN
fbem-26164	81	22	deductions	deduction	NOUN
fbem-26164	81	23	.	.	PUNCT
fbem-26164	82	1	traditional	traditional	ADJ
fbem-26164	82	2	manufacturing	manufacturing	NOUN
fbem-26164	82	3	industries	industry	NOUN
fbem-26164	82	4	'	'	PART
fbem-26164	82	5	tax	tax	NOUN
fbem-26164	82	6	incentives	incentive	NOUN
fbem-26164	82	7	mainly	mainly	ADV
fbem-26164	82	8	focus	focus	VERB
fbem-26164	82	9	on	on	ADP
fbem-26164	82	10	equipment	equipment	NOUN
fbem-26164	82	11	updates	update	NOUN
fbem-26164	82	12	and	and	CCONJ
fbem-26164	82	13	technological	technological	ADJ
fbem-26164	82	14	transformations	transformation	NOUN
fbem-26164	82	15	,	,	PUNCT
fbem-26164	82	16	such	such	ADJ
fbem-26164	82	17	as	as	ADP
fbem-26164	82	18	allowing	allow	VERB
fbem-26164	82	19	enterprises	enterprise	NOUN
fbem-26164	82	20	to	to	PART
fbem-26164	82	21	deduct	deduct	VERB
fbem-26164	82	22	new	new	ADJ
fbem-26164	82	23	equipment	equipment	NOUN
fbem-26164	82	24	and	and	CCONJ
fbem-26164	82	25	instrument	instrument	NOUN
fbem-26164	82	26	purchases	purchase	NOUN
fbem-26164	82	27	from	from	ADP
fbem-26164	82	28	their	their	PRON
fbem-26164	82	29	taxable	taxable	ADJ
fbem-26164	82	30	income	income	NOUN
fbem-26164	82	31	within	within	ADP
fbem-26164	82	32	a	a	DET
fbem-26164	82	33	certain	certain	ADJ
fbem-26164	82	34	period	period	NOUN
fbem-26164	82	35	.	.	PUNCT
fbem-26164	83	1	service	service	NOUN
fbem-26164	83	2	industries	industry	NOUN
fbem-26164	83	3	'	'	PART
fbem-26164	83	4	tax	tax	NOUN
fbem-26164	83	5	incentives	incentive	NOUN
fbem-26164	83	6	are	be	AUX
fbem-26164	83	7	more	more	ADV
fbem-26164	83	8	focused	focused	ADJ
fbem-26164	83	9	on	on	ADP
fbem-26164	83	10	value	value	NOUN
fbem-26164	83	11	-	-	PUNCT
fbem-26164	83	12	added	add	VERB
fbem-26164	83	13	tax	tax	NOUN
fbem-26164	83	14	reductions	reduction	NOUN
fbem-26164	83	15	and	and	CCONJ
fbem-26164	83	16	universal	universal	ADJ
fbem-26164	83	17	tax	tax	NOUN
fbem-26164	83	18	reductions	reduction	NOUN
fbem-26164	83	19	for	for	ADP
fbem-26164	83	20	small	small	ADJ
fbem-26164	83	21	and	and	CCONJ
fbem-26164	83	22	micro	micro	ADJ
fbem-26164	83	23	enterprises	enterprise	NOUN
fbem-26164	83	24	[	[	X
fbem-26164	83	25	10	10	NUM
fbem-26164	83	26	]	]	PUNCT
fbem-26164	83	27	.	.	PUNCT
fbem-26164	84	1	this	this	DET
fbem-26164	84	2	differentiated	differentiated	ADJ
fbem-26164	84	3	policy	policy	NOUN
fbem-26164	84	4	implementation	implementation	NOUN
fbem-26164	84	5	reflects	reflect	VERB
fbem-26164	84	6	the	the	DET
fbem-26164	84	7	national	national	ADJ
fbem-26164	84	8	industrial	industrial	ADJ
fbem-26164	84	9	policy	policy	NOUN
fbem-26164	84	10	orientation	orientation	NOUN
fbem-26164	84	11	,	,	PUNCT
fbem-26164	84	12	aiming	aim	VERB
fbem-26164	84	13	to	to	PART
fbem-26164	84	14	promote	promote	VERB
fbem-26164	84	15	industrial	industrial	ADJ
fbem-26164	84	16	structure	structure	NOUN
fbem-26164	84	17	optimization	optimization	NOUN
fbem-26164	84	18	and	and	CCONJ
fbem-26164	84	19	high	high	ADJ
fbem-26164	84	20	-	-	PUNCT
fbem-26164	84	21	quality	quality	NOUN
fbem-26164	84	22	economic	economic	ADJ
fbem-26164	84	23	development	development	NOUN
fbem-26164	84	24	.	.	PUNCT
fbem-26164	85	1	however	however	ADV
fbem-26164	85	2	,	,	PUNCT
fbem-26164	85	3	some	some	DET
fbem-26164	85	4	research	research	NOUN
fbem-26164	85	5	suggests	suggest	VERB
fbem-26164	85	6	that	that	SCONJ
fbem-26164	85	7	overly	overly	ADV
fbem-26164	85	8	complex	complex	ADJ
fbem-26164	85	9	differentiated	differentiated	ADJ
fbem-26164	85	10	policies	policy	NOUN
fbem-26164	85	11	may	may	AUX
fbem-26164	85	12	increase	increase	VERB
fbem-26164	85	13	enterprises	enterprise	NOUN
fbem-26164	85	14	'	'	PART
fbem-26164	85	15	tax	tax	NOUN
fbem-26164	85	16	compliance	compliance	NOUN
fbem-26164	85	17	costs	cost	NOUN
fbem-26164	85	18	,	,	PUNCT
fbem-26164	85	19	requiring	require	VERB
fbem-26164	85	20	a	a	DET
fbem-26164	85	21	balance	balance	NOUN
fbem-26164	85	22	in	in	ADP
fbem-26164	85	23	policy	policy	NOUN
fbem-26164	85	24	formulation	formulation	NOUN
fbem-26164	85	25	.	.	PUNCT
fbem-26164	86	1	4	4	X
fbem-26164	86	2	.	.	X
fbem-26164	86	3	empirical	empirical	ADJ
fbem-26164	86	4	analysis	analysis	NOUN
fbem-26164	86	5	of	of	ADP
fbem-26164	86	6	the	the	DET
fbem-26164	86	7	impact	impact	NOUN
fbem-26164	86	8	of	of	ADP
fbem-26164	86	9	tax	tax	NOUN
fbem-26164	86	10	incentive	incentive	NOUN
fbem-26164	86	11	policies	policy	NOUN
fbem-26164	86	12	on	on	ADP
fbem-26164	86	13	sme	sme	ADJ
fbem-26164	86	14	growth	growth	NOUN
fbem-26164	86	15	4.1	4.1	NUM
fbem-26164	86	16	.	.	PUNCT
fbem-26164	87	1	research	research	NOUN
fbem-26164	87	2	design	design	PROPN
fbem-26164	87	3	4.1.1	4.1.1	NUM
fbem-26164	87	4	.	.	PUNCT
fbem-26164	88	1	data	datum	NOUN
fbem-26164	88	2	sources	source	NOUN
fbem-26164	88	3	and	and	CCONJ
fbem-26164	88	4	sample	sample	NOUN
fbem-26164	88	5	selection	selection	NOUN
fbem-26164	88	6	this	this	DET
fbem-26164	88	7	study	study	NOUN
fbem-26164	88	8	uses	use	VERB
fbem-26164	88	9	the	the	DET
fbem-26164	88	10	china	china	PROPN
fbem-26164	88	11	industrial	industrial	ADJ
fbem-26164	88	12	enterprise	enterprise	NOUN
fbem-26164	88	13	database	database	NOUN
fbem-26164	88	14	and	and	CCONJ
fbem-26164	88	15	publicly	publicly	ADV
fbem-26164	88	16	available	available	ADJ
fbem-26164	88	17	data	datum	NOUN
fbem-26164	88	18	from	from	ADP
fbem-26164	88	19	the	the	DET
fbem-26164	88	20	state	state	NOUN
fbem-26164	88	21	taxation	taxation	NOUN
fbem-26164	88	22	administration	administration	NOUN
fbem-26164	88	23	as	as	ADP
fbem-26164	88	24	the	the	DET
fbem-26164	88	25	primary	primary	ADJ
fbem-26164	88	26	data	datum	NOUN
fbem-26164	88	27	sources	source	NOUN
fbem-26164	88	28	.	.	PUNCT
fbem-26164	89	1	the	the	DET
fbem-26164	89	2	sample	sample	NOUN
fbem-26164	89	3	selection	selection	NOUN
fbem-26164	89	4	covers	cover	VERB
fbem-26164	89	5	smes	sme	NOUN
fbem-26164	89	6	from	from	ADP
fbem-26164	89	7	2018	2018	NUM
fbem-26164	89	8	to	to	ADP
fbem-26164	89	9	2022	2022	NUM
fbem-26164	89	10	,	,	PUNCT
fbem-26164	89	11	defined	define	VERB
fbem-26164	89	12	according	accord	VERB
fbem-26164	89	13	to	to	ADP
fbem-26164	89	14	the	the	DET
fbem-26164	89	15	"	"	PUNCT
fbem-26164	89	16	standard	standard	NOUN
fbem-26164	89	17	for	for	ADP
fbem-26164	89	18	classification	classification	NOUN
fbem-26164	89	19	of	of	ADP
fbem-26164	89	20	small	small	ADJ
fbem-26164	89	21	and	and	CCONJ
fbem-26164	89	22	mediumsized	mediumsized	ADJ
fbem-26164	89	23	enterprises	enterprise	NOUN
fbem-26164	89	24	"	"	PUNCT
fbem-26164	89	25	.	.	PUNCT
fbem-26164	90	1	to	to	PART
fbem-26164	90	2	ensure	ensure	VERB
fbem-26164	90	3	data	datum	NOUN
fbem-26164	90	4	quality	quality	NOUN
fbem-26164	90	5	,	,	PUNCT
fbem-26164	90	6	samples	sample	NOUN
fbem-26164	90	7	with	with	ADP
fbem-26164	90	8	abnormal	abnormal	ADJ
fbem-26164	90	9	asset	asset	NOUN
fbem-26164	90	10	-	-	PUNCT
fbem-26164	90	11	liability	liability	NOUN
fbem-26164	90	12	ratios	ratio	NOUN
fbem-26164	90	13	,	,	PUNCT
fbem-26164	90	14	negative	negative	ADJ
fbem-26164	90	15	or	or	CCONJ
fbem-26164	90	16	missing	miss	VERB
fbem-26164	90	17	main	main	ADJ
fbem-26164	90	18	business	business	NOUN
fbem-26164	90	19	income	income	NOUN
fbem-26164	90	20	were	be	AUX
fbem-26164	90	21	excluded	exclude	VERB
fbem-26164	90	22	.	.	PUNCT
fbem-26164	91	1	the	the	DET
fbem-26164	91	2	final	final	ADJ
fbem-26164	91	3	sample	sample	NOUN
fbem-26164	91	4	consists	consist	VERB
fbem-26164	91	5	of	of	ADP
fbem-26164	91	6	31,524	31,524	NUM
fbem-26164	91	7	enterprises	enterprise	NOUN
fbem-26164	91	8	with	with	ADP
fbem-26164	91	9	157,620	157,620	NUM
fbem-26164	91	10	observations	observation	NOUN
fbem-26164	91	11	[	[	X
fbem-26164	91	12	11	11	NUM
fbem-26164	91	13	]	]	PUNCT
fbem-26164	91	14	.	.	PUNCT
fbem-26164	92	1	the	the	DET
fbem-26164	92	2	sample	sample	NOUN
fbem-26164	92	3	enterprises	enterprise	NOUN
fbem-26164	92	4	cover	cover	VERB
fbem-26164	92	5	industries	industry	NOUN
fbem-26164	92	6	such	such	ADJ
fbem-26164	92	7	as	as	ADP
fbem-26164	92	8	manufacturing	manufacturing	NOUN
fbem-26164	92	9	,	,	PUNCT
fbem-26164	92	10	information	information	NOUN
fbem-26164	92	11	technology	technology	NOUN
fbem-26164	92	12	services	service	NOUN
fbem-26164	92	13	,	,	PUNCT
fbem-26164	92	14	and	and	CCONJ
fbem-26164	92	15	scientific	scientific	ADJ
fbem-26164	92	16	research	research	NOUN
fbem-26164	92	17	services	service	NOUN
fbem-26164	92	18	,	,	PUNCT
fbem-26164	92	19	and	and	CCONJ
fbem-26164	92	20	are	be	AUX
fbem-26164	92	21	distributed	distribute	VERB
fbem-26164	92	22	across	across	ADP
fbem-26164	92	23	eastern	eastern	ADJ
fbem-26164	92	24	,	,	PUNCT
fbem-26164	92	25	central	central	ADJ
fbem-26164	92	26	,	,	PUNCT
fbem-26164	92	27	and	and	CCONJ
fbem-26164	92	28	western	western	ADJ
fbem-26164	92	29	regions	region	NOUN
fbem-26164	92	30	.	.	PUNCT
fbem-26164	93	1	this	this	DET
fbem-26164	93	2	sample	sample	NOUN
fbem-26164	93	3	selection	selection	NOUN
fbem-26164	93	4	ensures	ensure	VERB
fbem-26164	93	5	the	the	DET
fbem-26164	93	6	representativeness	representativeness	NOUN
fbem-26164	93	7	and	and	CCONJ
fbem-26164	93	8	reliability	reliability	NOUN
fbem-26164	93	9	of	of	ADP
fbem-26164	93	10	the	the	DET
fbem-26164	93	11	data	datum	NOUN
fbem-26164	93	12	,	,	PUNCT
fbem-26164	93	13	providing	provide	VERB
fbem-26164	93	14	a	a	DET
fbem-26164	93	15	solid	solid	ADJ
fbem-26164	93	16	foundation	foundation	NOUN
fbem-26164	93	17	for	for	ADP
fbem-26164	93	18	subsequent	subsequent	ADJ
fbem-26164	93	19	analysis	analysis	NOUN
fbem-26164	93	20	.	.	PUNCT
fbem-26164	94	1	4.1.2	4.1.2	X
fbem-26164	94	2	.	.	PUNCT
fbem-26164	94	3	variable	variable	ADJ
fbem-26164	94	4	definitions	definition	NOUN
fbem-26164	94	5	and	and	CCONJ
fbem-26164	94	6	measurement	measurement	VERB
fbem-26164	94	7	the	the	DET
fbem-26164	94	8	dependent	dependent	ADJ
fbem-26164	94	9	variable	variable	NOUN
fbem-26164	94	10	in	in	ADP
fbem-26164	94	11	this	this	DET
fbem-26164	94	12	study	study	NOUN
fbem-26164	94	13	is	be	AUX
fbem-26164	94	14	enterprise	enterprise	NOUN
fbem-26164	94	15	growth	growth	NOUN
fbem-26164	94	16	,	,	PUNCT
fbem-26164	94	17	measured	measure	VERB
fbem-26164	94	18	by	by	ADP
fbem-26164	94	19	two	two	NUM
fbem-26164	94	20	indicators	indicator	NOUN
fbem-26164	94	21	:	:	PUNCT
fbem-26164	94	22	operating	operate	VERB
fbem-26164	94	23	income	income	NOUN
fbem-26164	94	24	growth	growth	NOUN
fbem-26164	94	25	rate	rate	NOUN
fbem-26164	94	26	and	and	CCONJ
fbem-26164	94	27	total	total	ADJ
fbem-26164	94	28	asset	asset	NOUN
fbem-26164	94	29	growth	growth	NOUN
fbem-26164	94	30	rate	rate	NOUN
fbem-26164	94	31	.	.	PUNCT
fbem-26164	95	1	the	the	DET
fbem-26164	95	2	main	main	ADJ
fbem-26164	95	3	independent	independent	ADJ
fbem-26164	95	4	variable	variable	NOUN
fbem-26164	95	5	is	be	AUX
fbem-26164	95	6	tax	tax	NOUN
fbem-26164	95	7	incentive	incentive	NOUN
fbem-26164	95	8	policy	policy	NOUN
fbem-26164	95	9	,	,	PUNCT
fbem-26164	95	10	including	include	VERB
fbem-26164	95	11	value	value	NOUN
fbem-26164	95	12	-	-	PUNCT
fbem-26164	95	13	added	add	VERB
fbem-26164	95	14	tax	tax	NOUN
fbem-26164	95	15	and	and	CCONJ
fbem-26164	95	16	corporate	corporate	ADJ
fbem-26164	95	17	income	income	NOUN
fbem-26164	95	18	tax	tax	NOUN
fbem-26164	95	19	.	.	PUNCT
fbem-26164	96	1	value	value	NOUN
fbem-26164	96	2	-	-	PUNCT
fbem-26164	96	3	added	add	VERB
fbem-26164	96	4	tax	tax	NOUN
fbem-26164	96	5	incentives	incentive	NOUN
fbem-26164	96	6	are	be	AUX
fbem-26164	96	7	measured	measure	VERB
fbem-26164	96	8	by	by	ADP
fbem-26164	96	9	the	the	DET
fbem-26164	96	10	effective	effective	ADJ
fbem-26164	96	11	tax	tax	NOUN
fbem-26164	96	12	rate	rate	NOUN
fbem-26164	96	13	,	,	PUNCT
fbem-26164	96	14	while	while	SCONJ
fbem-26164	96	15	corporate	corporate	ADJ
fbem-26164	96	16	income	income	NOUN
fbem-26164	96	17	tax	tax	NOUN
fbem-26164	96	18	incentives	incentive	NOUN
fbem-26164	96	19	are	be	AUX
fbem-26164	96	20	represented	represent	VERB
fbem-26164	96	21	by	by	ADP
fbem-26164	96	22	the	the	DET
fbem-26164	96	23	difference	difference	NOUN
fbem-26164	96	24	between	between	ADP
fbem-26164	96	25	the	the	DET
fbem-26164	96	26	nominal	nominal	ADJ
fbem-26164	96	27	tax	tax	NOUN
fbem-26164	96	28	rate	rate	NOUN
fbem-26164	96	29	and	and	CCONJ
fbem-26164	96	30	the	the	DET
fbem-26164	96	31	actual	actual	ADJ
fbem-26164	96	32	tax	tax	NOUN
fbem-26164	96	33	rate	rate	NOUN
fbem-26164	96	34	.	.	PUNCT
fbem-26164	97	1	control	control	NOUN
fbem-26164	97	2	variables	variable	NOUN
fbem-26164	97	3	include	include	VERB
fbem-26164	97	4	enterprise	enterprise	NOUN
fbem-26164	97	5	size	size	NOUN
fbem-26164	97	6	(	(	PUNCT
fbem-26164	97	7	ln	ln	ADJ
fbem-26164	97	8	total	total	ADJ
fbem-26164	97	9	assets	asset	NOUN
fbem-26164	97	10	)	)	PUNCT
fbem-26164	97	11	,	,	PUNCT
fbem-26164	97	12	leverage	leverage	NOUN
fbem-26164	97	13	ratio	ratio	NOUN
fbem-26164	97	14	(	(	PUNCT
fbem-26164	97	15	asset	asset	NOUN
fbem-26164	97	16	-	-	PUNCT
fbem-26164	97	17	liability	liability	NOUN
fbem-26164	97	18	ratio	ratio	NOUN
fbem-26164	97	19	)	)	PUNCT
fbem-26164	97	20	,	,	PUNCT
fbem-26164	97	21	profitability	profitability	NOUN
fbem-26164	97	22	(	(	PUNCT
fbem-26164	97	23	roa	roa	NOUN
fbem-26164	97	24	)	)	PUNCT
fbem-26164	97	25	,	,	PUNCT
fbem-26164	97	26	enterprise	enterprise	NOUN
fbem-26164	97	27	age	age	NOUN
fbem-26164	97	28	,	,	PUNCT
fbem-26164	97	29	industry	industry	NOUN
fbem-26164	97	30	,	,	PUNCT
fbem-26164	97	31	and	and	CCONJ
fbem-26164	97	32	regional	regional	ADJ
fbem-26164	97	33	dummy	dummy	ADJ
fbem-26164	97	34	variables	variable	NOUN
fbem-26164	98	1	[	[	X
fbem-26164	98	2	12	12	NUM
fbem-26164	98	3	]	]	PUNCT
fbem-26164	98	4	.	.	PUNCT
fbem-26164	99	1	table	table	NOUN
fbem-26164	99	2	2	2	NUM
fbem-26164	99	3	shows	show	VERB
fbem-26164	99	4	the	the	DET
fbem-26164	99	5	definitions	definition	NOUN
fbem-26164	99	6	and	and	CCONJ
fbem-26164	99	7	calculation	calculation	NOUN
fbem-26164	99	8	methods	method	NOUN
fbem-26164	99	9	of	of	ADP
fbem-26164	99	10	the	the	DET
fbem-26164	99	11	main	main	ADJ
fbem-26164	99	12	variables	variable	NOUN
fbem-26164	99	13	.	.	PUNCT
fbem-26164	100	1	table	table	NOUN
fbem-26164	100	2	2	2	NUM
fbem-26164	100	3	.	.	PUNCT
fbem-26164	101	1	definitions	definition	NOUN
fbem-26164	101	2	and	and	CCONJ
fbem-26164	101	3	measurement	measurement	NOUN
fbem-26164	101	4	of	of	ADP
fbem-26164	101	5	main	main	ADJ
fbem-26164	101	6	variables	variable	NOUN
fbem-26164	101	7	variable	variable	ADJ
fbem-26164	101	8	type	type	NOUN
fbem-26164	101	9	variable	variable	ADJ
fbem-26164	101	10	name	name	NOUN
fbem-26164	101	11	variable	variable	ADJ
fbem-26164	101	12	symbol	symbol	NOUN
fbem-26164	101	13	measurement	measurement	NOUN
fbem-26164	101	14	method	method	NOUN
fbem-26164	101	15	depend	depend	VERB
fbem-26164	101	16	ent	ent	NOUN
fbem-26164	101	17	variable	variable	ADJ
fbem-26164	101	18	operating	operate	VERB
fbem-26164	101	19	income	income	NOUN
fbem-26164	101	20	growth	growth	NOUN
fbem-26164	101	21	rate	rate	NOUN
fbem-26164	101	22	growt	growt	NOUN
fbem-26164	101	23	h_rev	h_rev	X
fbem-26164	101	24	(	(	PUNCT
fbem-26164	101	25	current	current	ADJ
fbem-26164	101	26	period	period	NOUN
fbem-26164	101	27	operating	operate	VERB
fbem-26164	101	28	income	income	NOUN
fbem-26164	101	29	previous	previous	ADJ
fbem-26164	101	30	period	period	NOUN
fbem-26164	101	31	operating	operate	VERB
fbem-26164	101	32	income	income	NOUN
fbem-26164	101	33	)	)	PUNCT
fbem-26164	101	34	/	/	SYM
fbem-26164	101	35	previous	previous	ADJ
fbem-26164	101	36	period	period	NOUN
fbem-26164	101	37	operating	operate	VERB
fbem-26164	101	38	income	income	NOUN
fbem-26164	101	39	total	total	ADJ
fbem-26164	101	40	asset	asset	NOUN
fbem-26164	101	41	growth	growth	NOUN
fbem-26164	101	42	rate	rate	NOUN
fbem-26164	101	43	growt	growt	NOUN
fbem-26164	101	44	h_asse	h_asse	NOUN
fbem-26164	101	45	t	t	PROPN
fbem-26164	101	46	(	(	PUNCT
fbem-26164	101	47	current	current	ADJ
fbem-26164	101	48	period	period	NOUN
fbem-26164	101	49	total	total	ADJ
fbem-26164	101	50	assets	asset	NOUN
fbem-26164	101	51	previous	previous	ADJ
fbem-26164	101	52	period	period	NOUN
fbem-26164	101	53	total	total	ADJ
fbem-26164	101	54	assets	asset	NOUN
fbem-26164	101	55	)	)	PUNCT
fbem-26164	101	56	/	/	SYM
fbem-26164	101	57	previous	previous	ADJ
fbem-26164	101	58	period	period	NOUN
fbem-26164	101	59	total	total	ADJ
fbem-26164	101	60	assets	asset	NOUN
fbem-26164	101	61	indepen	indepen	NOUN
fbem-26164	101	62	dent	dent	ADJ
fbem-26164	101	63	variable	variable	ADJ
fbem-26164	101	64	value	value	NOUN
fbem-26164	101	65	-	-	PUNCT
fbem-26164	101	66	added	add	VERB
fbem-26164	101	67	tax	tax	NOUN
fbem-26164	101	68	incentive	incentive	NOUN
fbem-26164	101	69	vat_in	vat_in	NOUN
fbem-26164	102	1	c	c	NOUN
fbem-26164	102	2	1	1	NUM
fbem-26164	102	3	actual	actual	ADJ
fbem-26164	102	4	valueadded	valueadde	VERB
fbem-26164	102	5	tax	tax	NOUN
fbem-26164	102	6	rate	rate	NOUN
fbem-26164	102	7	/	/	SYM
fbem-26164	102	8	statutory	statutory	ADJ
fbem-26164	102	9	value	value	NOUN
fbem-26164	102	10	-	-	PUNCT
fbem-26164	102	11	added	add	VERB
fbem-26164	102	12	tax	tax	NOUN
fbem-26164	102	13	rate	rate	NOUN
fbem-26164	102	14	corporate	corporate	ADJ
fbem-26164	102	15	income	income	NOUN
fbem-26164	102	16	tax	tax	NOUN
fbem-26164	102	17	incentive	incentive	NOUN
fbem-26164	102	18	cit_inc	cit_inc	PROPN
fbem-26164	102	19	nominal	nominal	ADJ
fbem-26164	102	20	corporate	corporate	ADJ
fbem-26164	102	21	income	income	NOUN
fbem-26164	102	22	tax	tax	NOUN
fbem-26164	102	23	rate	rate	NOUN
fbem-26164	102	24	actual	actual	ADJ
fbem-26164	102	25	corporate	corporate	ADJ
fbem-26164	102	26	income	income	NOUN
fbem-26164	102	27	tax	tax	NOUN
fbem-26164	102	28	rate	rate	NOUN
fbem-26164	102	29	control	control	NOUN
fbem-26164	102	30	variable	variable	ADJ
fbem-26164	102	31	enterprise	enterprise	NOUN
fbem-26164	102	32	size	size	NOUN
fbem-26164	102	33	size	size	NOUN
fbem-26164	102	34	ln	ln	NOUN
fbem-26164	102	35	(	(	PUNCT
fbem-26164	102	36	total	total	ADJ
fbem-26164	102	37	assets	asset	NOUN
fbem-26164	102	38	)	)	PUNCT
fbem-26164	102	39	leverage	leverage	NOUN
fbem-26164	102	40	ratio	ratio	NOUN
fbem-26164	102	41	lev	lev	NOUN
fbem-26164	102	42	total	total	ADJ
fbem-26164	102	43	liabilities	liability	NOUN
fbem-26164	102	44	/	/	SYM
fbem-26164	102	45	total	total	ADJ
fbem-26164	102	46	assets	asset	NOUN
fbem-26164	102	47	4.1.3	4.1.3	NUM
fbem-26164	102	48	.	.	PUNCT
fbem-26164	102	49	model	model	NOUN
fbem-26164	102	50	construction	construction	NOUN
fbem-26164	102	51	to	to	PART
fbem-26164	102	52	examine	examine	VERB
fbem-26164	102	53	the	the	DET
fbem-26164	102	54	impact	impact	NOUN
fbem-26164	102	55	of	of	ADP
fbem-26164	102	56	tax	tax	NOUN
fbem-26164	102	57	incentive	incentive	NOUN
fbem-26164	102	58	policies	policy	NOUN
fbem-26164	102	59	on	on	ADP
fbem-26164	102	60	the	the	DET
fbem-26164	102	61	growth	growth	NOUN
fbem-26164	102	62	of	of	ADP
fbem-26164	102	63	smes	sme	NOUN
fbem-26164	102	64	,	,	PUNCT
fbem-26164	102	65	this	this	DET
fbem-26164	102	66	study	study	NOUN
fbem-26164	102	67	constructs	construct	VERB
fbem-26164	102	68	the	the	DET
fbem-26164	102	69	following	following	ADJ
fbem-26164	102	70	fixed	fix	VERB
fbem-26164	102	71	effects	effect	NOUN
fbem-26164	102	72	panel	panel	NOUN
fbem-26164	102	73	regression	regression	NOUN
fbem-26164	102	74	model	model	NOUN
fbem-26164	102	75	:	:	PUNCT
fbem-26164	102	76	𝐺𝑅𝑂𝑊𝑇𝐻𝑖,𝑡	𝐺𝑅𝑂𝑊𝑇𝐻𝑖,𝑡	NOUN
fbem-26164	102	77	=	=	SYM
fbem-26164	102	78	𝛽0	𝛽0	PROPN
fbem-26164	102	79	+	+	CCONJ
fbem-26164	102	80	𝛽1𝑇𝐴𝑋−𝑁𝐶𝑖,𝑡	𝛽1𝑇𝐴𝑋−𝑁𝐶𝑖,𝑡	ADJ
fbem-26164	102	81	+	+	CCONJ
fbem-26164	102	82	𝛽2𝑆𝐼𝑍𝐸𝑖,𝑡	𝛽2𝑆𝐼𝑍𝐸𝑖,𝑡	PROPN
fbem-26164	102	83	+	+	NUM
fbem-26164	102	84	𝛽3𝐿𝐸𝑉𝑖,𝑡	𝛽3𝐿𝐸𝑉𝑖,𝑡	ADJ
fbem-26164	102	85	+	+	CCONJ
fbem-26164	102	86	𝛽4𝑅𝑂𝐴𝑖,𝑡	𝛽4𝑅𝑂𝐴𝑖,𝑡	ADJ
fbem-26164	102	87	+	+	CCONJ
fbem-26164	102	88	𝛽5𝐴𝐺𝐸𝑖,𝑡	𝛽5𝐴𝐺𝐸𝑖,𝑡	ADJ
fbem-26164	102	89	+	+	NUM
fbem-26164	102	90	∑	∑	PROPN
fbem-26164	102	91	𝑗	𝑗	PROPN
fbem-26164	102	92	𝛾𝑗𝐼𝑁𝐷𝑈𝑆𝑇𝑅𝑌𝑗	𝛾𝑗𝐼𝑁𝐷𝑈𝑆𝑇𝑅𝑌𝑗	NOUN
fbem-26164	102	93	+	+	CCONJ
fbem-26164	102	94	∑	∑	PROPN
fbem-26164	102	95	𝑘	𝑘	PRON
fbem-26164	102	96	𝛿𝑘𝑅𝐸𝐺𝐼𝑂𝑁𝑘	𝛿𝑘𝑅𝐸𝐺𝐼𝑂𝑁𝑘	NOUN
fbem-26164	102	97	+	+	CCONJ
fbem-26164	102	98	∑	∑	PUNCT
fbem-26164	102	99	𝑡	𝑡	X
fbem-26164	102	100	𝜃𝑡𝑌𝐸𝐴𝑅𝑡	𝜃𝑡𝑌𝐸𝐴𝑅𝑡	NUM
fbem-26164	102	101	+	+	CCONJ
fbem-26164	102	102	𝜖𝑖,𝑡	𝜖𝑖,𝑡	PROPN
fbem-26164	102	103	where	where	SCONJ
fbem-26164	102	104	growthi	growthi	PROPN
fbem-26164	102	105	,	,	PUNCT
fbem-26164	102	106	t	t	PROPN
fbem-26164	102	107	represents	represent	VERB
fbem-26164	102	108	the	the	DET
fbem-26164	102	109	growth	growth	NOUN
fbem-26164	102	110	indicator	indicator	NOUN
fbem-26164	102	111	of	of	ADP
fbem-26164	102	112	enterprise	enterprise	NOUN
fbem-26164	102	113	i	i	PRON
fbem-26164	102	114	in	in	ADP
fbem-26164	102	115	year	year	NOUN
fbem-26164	102	116	t	t	PROPN
fbem-26164	102	117	(	(	PUNCT
fbem-26164	102	118	operating	operate	VERB
fbem-26164	102	119	income	income	NOUN
fbem-26164	102	120	growth	growth	NOUN
fbem-26164	102	121	rate	rate	NOUN
fbem-26164	102	122	or	or	CCONJ
fbem-26164	102	123	total	total	ADJ
fbem-26164	102	124	asset	asset	NOUN
fbem-26164	102	125	growth	growth	NOUN
fbem-26164	102	126	rate	rate	NOUN
fbem-26164	102	127	)	)	PUNCT
fbem-26164	102	128	;	;	PUNCT
fbem-26164	102	129	tax−nci	tax−nci	NUM
fbem-26164	102	130	,	,	PUNCT
fbem-26164	102	131	t	t	PROPN
fbem-26164	102	132	represents	represent	VERB
fbem-26164	102	133	the	the	DET
fbem-26164	102	134	tax	tax	NOUN
fbem-26164	102	135	incentive	incentive	NOUN
fbem-26164	102	136	variable	variable	NOUN
fbem-26164	102	137	(	(	PUNCT
fbem-26164	102	138	value	value	NOUN
fbem-26164	102	139	-	-	PUNCT
fbem-26164	102	140	added	add	VERB
fbem-26164	102	141	tax	tax	NOUN
fbem-26164	102	142	incentive	incentive	NOUN
fbem-26164	102	143	or	or	CCONJ
fbem-26164	102	144	corporate	corporate	ADJ
fbem-26164	102	145	income	income	NOUN
fbem-26164	102	146	tax	tax	NOUN
fbem-26164	102	147	incentive	incentive	NOUN
fbem-26164	102	148	)	)	PUNCT
fbem-26164	102	149	;	;	PUNCT
fbem-26164	102	150	control	control	NOUN
fbem-26164	102	151	variables	variable	NOUN
fbem-26164	102	152	include	include	VERB
fbem-26164	102	153	enterprise	enterprise	NOUN
fbem-26164	102	154	size	size	NOUN
fbem-26164	102	155	(	(	PUNCT
fbem-26164	102	156	size	size	NOUN
fbem-26164	102	157	)	)	PUNCT
fbem-26164	102	158	,	,	PUNCT
fbem-26164	102	159	leverage	leverage	NOUN
fbem-26164	102	160	ratio	ratio	NOUN
fbem-26164	102	161	(	(	PUNCT
fbem-26164	102	162	lev	lev	NOUN
fbem-26164	102	163	)	)	PUNCT
fbem-26164	102	164	,	,	PUNCT
fbem-26164	102	165	profitability	profitability	NOUN
fbem-26164	102	166	(	(	PUNCT
fbem-26164	102	167	roa	roa	NOUN
fbem-26164	102	168	)	)	PUNCT
fbem-26164	102	169	,	,	PUNCT
fbem-26164	102	170	and	and	CCONJ
fbem-26164	102	171	enterprise	enterprise	NOUN
fbem-26164	102	172	age	age	NOUN
fbem-26164	102	173	(	(	PUNCT
fbem-26164	102	174	age	age	NOUN
fbem-26164	102	175	)	)	PUNCT
fbem-26164	102	176	.	.	PUNCT
fbem-26164	103	1	the	the	DET
fbem-26164	103	2	model	model	NOUN
fbem-26164	103	3	also	also	ADV
fbem-26164	103	4	controls	control	VERB
fbem-26164	103	5	for	for	ADP
fbem-26164	103	6	industry	industry	NOUN
fbem-26164	103	7	(	(	PUNCT
fbem-26164	103	8	industry	industry	NOUN
fbem-26164	103	9	)	)	PUNCT
fbem-26164	103	10	,	,	PUNCT
fbem-26164	103	11	region	region	NOUN
fbem-26164	103	12	(	(	PUNCT
fbem-26164	103	13	region	region	NOUN
fbem-26164	103	14	)	)	PUNCT
fbem-26164	103	15	,	,	PUNCT
fbem-26164	103	16	and	and	CCONJ
fbem-26164	103	17	year	year	NOUN
fbem-26164	103	18	(	(	PUNCT
fbem-26164	103	19	year	year	NOUN
fbem-26164	103	20	)	)	PUNCT
fbem-26164	103	21	fixed	fix	VERB
fbem-26164	103	22	effects	effect	NOUN
fbem-26164	103	23	.	.	PUNCT
fbem-26164	104	1	β	β	X
fbem-26164	104	2	,	,	PUNCT
fbem-26164	104	3	γ	γ	PROPN
fbem-26164	104	4	,	,	PUNCT
fbem-26164	104	5	δ	δ	PROPN
fbem-26164	104	6	,	,	PUNCT
fbem-26164	104	7	and	and	CCONJ
fbem-26164	104	8	θ	θ	PROPN
fbem-26164	104	9	are	be	AUX
fbem-26164	104	10	coefficients	coefficient	NOUN
fbem-26164	104	11	to	to	PART
fbem-26164	104	12	be	be	AUX
fbem-26164	104	13	estimated	estimate	VERB
fbem-26164	104	14	,	,	PUNCT
fbem-26164	104	15	and	and	CCONJ
fbem-26164	104	16	ϵi	ϵi	PROPN
fbem-26164	104	17	,	,	PUNCT
fbem-26164	104	18	t	t	PROPN
fbem-26164	104	19	is	be	AUX
fbem-26164	104	20	the	the	DET
fbem-26164	104	21	random	random	ADJ
fbem-26164	104	22	disturbance	disturbance	NOUN
fbem-26164	104	23	term	term	NOUN
fbem-26164	104	24	.	.	PUNCT
fbem-26164	105	1	this	this	DET
fbem-26164	105	2	model	model	NOUN
fbem-26164	105	3	allows	allow	VERB
fbem-26164	105	4	us	we	PRON
fbem-26164	105	5	to	to	PART
fbem-26164	105	6	isolate	isolate	VERB
fbem-26164	105	7	the	the	DET
fbem-26164	105	8	impact	impact	NOUN
fbem-26164	105	9	of	of	ADP
fbem-26164	105	10	tax	tax	NOUN
fbem-26164	105	11	incentive	incentive	NOUN
fbem-26164	105	12	policies	policy	NOUN
fbem-26164	105	13	on	on	ADP
fbem-26164	105	14	enterprise	enterprise	NOUN
fbem-26164	105	15	growth	growth	NOUN
fbem-26164	105	16	while	while	SCONJ
fbem-26164	105	17	controlling	control	VERB
fbem-26164	105	18	for	for	ADP
fbem-26164	105	19	other	other	ADJ
fbem-26164	105	20	factors	factor	NOUN
fbem-26164	105	21	[	[	X
fbem-26164	105	22	13	13	NUM
fbem-26164	105	23	]	]	PUNCT
fbem-26164	105	24	.	.	PUNCT
fbem-26164	106	1	4.2	4.2	NUM
fbem-26164	106	2	.	.	PUNCT
fbem-26164	107	1	descriptive	descriptive	ADJ
fbem-26164	107	2	statistical	statistical	ADJ
fbem-26164	107	3	analysis	analysis	NOUN
fbem-26164	107	4	this	this	DET
fbem-26164	107	5	study	study	NOUN
fbem-26164	107	6	uses	use	VERB
fbem-26164	107	7	stata	stata	NOUN
fbem-26164	107	8	and	and	CCONJ
fbem-26164	107	9	python	python	NOUN
fbem-26164	107	10	to	to	PART
fbem-26164	107	11	conduct	conduct	VERB
fbem-26164	107	12	descriptive	descriptive	ADJ
fbem-26164	107	13	30	30	NUM
fbem-26164	107	14	statistical	statistical	ADJ
fbem-26164	107	15	analysis	analysis	NOUN
fbem-26164	107	16	to	to	PART
fbem-26164	107	17	comprehensively	comprehensively	ADV
fbem-26164	107	18	understand	understand	VERB
fbem-26164	107	19	the	the	DET
fbem-26164	107	20	distribution	distribution	NOUN
fbem-26164	107	21	characteristics	characteristic	NOUN
fbem-26164	107	22	of	of	ADP
fbem-26164	107	23	the	the	DET
fbem-26164	107	24	sample	sample	NOUN
fbem-26164	107	25	data	datum	NOUN
fbem-26164	107	26	.	.	PUNCT
fbem-26164	108	1	table	table	NOUN
fbem-26164	108	2	3	3	NUM
fbem-26164	108	3	presents	present	VERB
fbem-26164	108	4	the	the	DET
fbem-26164	108	5	descriptive	descriptive	ADJ
fbem-26164	108	6	statistical	statistical	ADJ
fbem-26164	108	7	results	result	NOUN
fbem-26164	108	8	of	of	ADP
fbem-26164	108	9	the	the	DET
fbem-26164	108	10	main	main	ADJ
fbem-26164	108	11	variables	variable	NOUN
fbem-26164	108	12	,	,	PUNCT
fbem-26164	108	13	including	include	VERB
fbem-26164	108	14	the	the	DET
fbem-26164	108	15	number	number	NOUN
fbem-26164	108	16	of	of	ADP
fbem-26164	108	17	observations	observation	NOUN
fbem-26164	108	18	,	,	PUNCT
fbem-26164	108	19	mean	mean	VERB
fbem-26164	108	20	,	,	PUNCT
fbem-26164	108	21	standard	standard	ADJ
fbem-26164	108	22	deviation	deviation	NOUN
fbem-26164	108	23	,	,	PUNCT
fbem-26164	108	24	minimum	minimum	NOUN
fbem-26164	108	25	value	value	NOUN
fbem-26164	108	26	,	,	PUNCT
fbem-26164	108	27	median	median	NOUN
fbem-26164	108	28	,	,	PUNCT
fbem-26164	108	29	and	and	CCONJ
fbem-26164	108	30	maximum	maximum	ADJ
fbem-26164	108	31	value	value	NOUN
fbem-26164	108	32	.	.	PUNCT
fbem-26164	109	1	from	from	ADP
fbem-26164	109	2	the	the	DET
fbem-26164	109	3	table	table	NOUN
fbem-26164	109	4	,	,	PUNCT
fbem-26164	109	5	we	we	PRON
fbem-26164	109	6	can	can	AUX
fbem-26164	109	7	see	see	VERB
fbem-26164	109	8	that	that	SCONJ
fbem-26164	109	9	the	the	DET
fbem-26164	109	10	mean	mean	NOUN
fbem-26164	109	11	of	of	ADP
fbem-26164	109	12	the	the	DET
fbem-26164	109	13	operating	operate	VERB
fbem-26164	109	14	income	income	NOUN
fbem-26164	109	15	growth	growth	NOUN
fbem-26164	109	16	rate	rate	NOUN
fbem-26164	109	17	(	(	PUNCT
fbem-26164	109	18	growth_rev	growth_rev	X
fbem-26164	109	19	)	)	PUNCT
fbem-26164	109	20	is	be	AUX
fbem-26164	109	21	0.152	0.152	NUM
fbem-26164	109	22	,	,	PUNCT
fbem-26164	109	23	and	and	CCONJ
fbem-26164	109	24	the	the	DET
fbem-26164	109	25	standard	standard	ADJ
fbem-26164	109	26	deviation	deviation	NOUN
fbem-26164	109	27	is	be	AUX
fbem-26164	109	28	0.287	0.287	NUM
fbem-26164	109	29	,	,	PUNCT
fbem-26164	109	30	indicating	indicate	VERB
fbem-26164	109	31	that	that	SCONJ
fbem-26164	109	32	the	the	DET
fbem-26164	109	33	sample	sample	NOUN
fbem-26164	109	34	enterprises	enterprise	NOUN
fbem-26164	109	35	generally	generally	ADV
fbem-26164	109	36	exhibit	exhibit	VERB
fbem-26164	109	37	a	a	DET
fbem-26164	109	38	growth	growth	NOUN
fbem-26164	109	39	trend	trend	NOUN
fbem-26164	109	40	,	,	PUNCT
fbem-26164	109	41	but	but	CCONJ
fbem-26164	109	42	the	the	DET
fbem-26164	109	43	growth	growth	NOUN
fbem-26164	109	44	rates	rate	NOUN
fbem-26164	109	45	differ	differ	VERB
fbem-26164	109	46	significantly	significantly	ADV
fbem-26164	109	47	[	[	X
fbem-26164	109	48	14	14	NUM
fbem-26164	109	49	]	]	PUNCT
fbem-26164	109	50	.	.	PUNCT
fbem-26164	110	1	the	the	DET
fbem-26164	110	2	mean	mean	NOUN
fbem-26164	110	3	of	of	ADP
fbem-26164	110	4	the	the	DET
fbem-26164	110	5	value	value	NOUN
fbem-26164	110	6	-	-	PUNCT
fbem-26164	110	7	added	add	VERB
fbem-26164	110	8	tax	tax	NOUN
fbem-26164	110	9	incentive	incentive	NOUN
fbem-26164	110	10	(	(	PUNCT
fbem-26164	110	11	vat_inc	vat_inc	NOUN
fbem-26164	110	12	)	)	PUNCT
fbem-26164	110	13	and	and	CCONJ
fbem-26164	110	14	corporate	corporate	ADJ
fbem-26164	110	15	income	income	NOUN
fbem-26164	110	16	tax	tax	NOUN
fbem-26164	110	17	incentive	incentive	NOUN
fbem-26164	110	18	(	(	PUNCT
fbem-26164	110	19	cit_inc	cit_inc	NOUN
fbem-26164	110	20	)	)	PUNCT
fbem-26164	110	21	are	be	AUX
fbem-26164	110	22	0.085	0.085	NUM
fbem-26164	110	23	and	and	CCONJ
fbem-26164	110	24	0.063	0.063	NUM
fbem-26164	110	25	,	,	PUNCT
fbem-26164	110	26	respectively	respectively	ADV
fbem-26164	110	27	,	,	PUNCT
fbem-26164	110	28	indicating	indicate	VERB
fbem-26164	110	29	that	that	SCONJ
fbem-26164	110	30	the	the	DET
fbem-26164	110	31	sample	sample	NOUN
fbem-26164	110	32	enterprises	enterprise	NOUN
fbem-26164	110	33	generally	generally	ADV
fbem-26164	110	34	enjoy	enjoy	VERB
fbem-26164	110	35	a	a	DET
fbem-26164	110	36	certain	certain	ADJ
fbem-26164	110	37	degree	degree	NOUN
fbem-26164	110	38	of	of	ADP
fbem-26164	110	39	tax	tax	NOUN
fbem-26164	110	40	preference	preference	NOUN
fbem-26164	110	41	.	.	PUNCT
fbem-26164	111	1	figure	figure	VERB
fbem-26164	111	2	1	1	NUM
fbem-26164	111	3	presents	present	VERB
fbem-26164	111	4	the	the	DET
fbem-26164	111	5	kernel	kernel	PROPN
fbem-26164	111	6	density	density	NOUN
fbem-26164	111	7	distribution	distribution	NOUN
fbem-26164	111	8	plots	plot	NOUN
fbem-26164	111	9	of	of	ADP
fbem-26164	111	10	the	the	DET
fbem-26164	111	11	operating	operate	VERB
fbem-26164	111	12	income	income	NOUN
fbem-26164	111	13	growth	growth	NOUN
fbem-26164	111	14	rate	rate	NOUN
fbem-26164	111	15	and	and	CCONJ
fbem-26164	111	16	total	total	ADJ
fbem-26164	111	17	asset	asset	NOUN
fbem-26164	111	18	growth	growth	NOUN
fbem-26164	111	19	rate	rate	NOUN
fbem-26164	111	20	,	,	PUNCT
fbem-26164	111	21	which	which	PRON
fbem-26164	111	22	show	show	VERB
fbem-26164	111	23	that	that	SCONJ
fbem-26164	111	24	both	both	DET
fbem-26164	111	25	variables	variable	NOUN
fbem-26164	111	26	exhibit	exhibit	VERB
fbem-26164	111	27	approximately	approximately	ADV
fbem-26164	111	28	normal	normal	ADJ
fbem-26164	111	29	distributions	distribution	NOUN
fbem-26164	111	30	but	but	CCONJ
fbem-26164	111	31	with	with	ADP
fbem-26164	111	32	some	some	DET
fbem-26164	111	33	right	right	ADJ
fbem-26164	111	34	skewness	skewness	NOUN
fbem-26164	111	35	,	,	PUNCT
fbem-26164	111	36	consistent	consistent	ADJ
fbem-26164	111	37	with	with	ADP
fbem-26164	111	38	the	the	DET
fbem-26164	111	39	characteristic	characteristic	NOUN
fbem-26164	111	40	of	of	ADP
fbem-26164	111	41	smes	sme	NOUN
fbem-26164	111	42	generally	generally	ADV
fbem-26164	111	43	being	be	AUX
fbem-26164	111	44	in	in	ADP
fbem-26164	111	45	the	the	DET
fbem-26164	111	46	growth	growth	NOUN
fbem-26164	111	47	stage	stage	NOUN
fbem-26164	111	48	.	.	PUNCT
fbem-26164	112	1	through	through	ADP
fbem-26164	112	2	these	these	DET
fbem-26164	112	3	descriptive	descriptive	ADJ
fbem-26164	112	4	statistical	statistical	ADJ
fbem-26164	112	5	analyses	analysis	NOUN
fbem-26164	112	6	,	,	PUNCT
fbem-26164	112	7	we	we	PRON
fbem-26164	112	8	have	have	AUX
fbem-26164	112	9	gained	gain	VERB
fbem-26164	112	10	a	a	DET
fbem-26164	112	11	preliminary	preliminary	ADJ
fbem-26164	112	12	understanding	understanding	NOUN
fbem-26164	112	13	of	of	ADP
fbem-26164	112	14	the	the	DET
fbem-26164	112	15	overall	overall	ADJ
fbem-26164	112	16	characteristics	characteristic	NOUN
fbem-26164	112	17	of	of	ADP
fbem-26164	112	18	the	the	DET
fbem-26164	112	19	sample	sample	NOUN
fbem-26164	112	20	data	datum	NOUN
fbem-26164	112	21	,	,	PUNCT
fbem-26164	112	22	laying	lay	VERB
fbem-26164	112	23	the	the	DET
fbem-26164	112	24	foundation	foundation	NOUN
fbem-26164	112	25	for	for	ADP
fbem-26164	112	26	subsequent	subsequent	ADJ
fbem-26164	112	27	empirical	empirical	ADJ
fbem-26164	112	28	analysis	analysis	NOUN
fbem-26164	112	29	[	[	X
fbem-26164	112	30	15	15	NUM
fbem-26164	112	31	]	]	PUNCT
fbem-26164	112	32	.	.	PUNCT
fbem-26164	113	1	table	table	NOUN
fbem-26164	113	2	3	3	NUM
fbem-26164	113	3	.	.	PUNCT
fbem-26164	113	4	descriptive	descriptive	ADJ
fbem-26164	113	5	statistics	statistic	NOUN
fbem-26164	113	6	of	of	ADP
fbem-26164	113	7	main	main	ADJ
fbem-26164	113	8	variables	variable	NOUN
fbem-26164	113	9	variable	variable	ADJ
fbem-26164	113	10	observa	observa	PROPN
fbem-26164	113	11	tions	tion	NOUN
fbem-26164	113	12	mea	mea	PROPN
fbem-26164	113	13	n	n	PRON
fbem-26164	113	14	std	std	PROPN
fbem-26164	113	15	.	.	PUNCT
fbem-26164	114	1	dev	dev	PROPN
fbem-26164	114	2	.	.	PUNCT
fbem-26164	115	1	min	min	PROPN
fbem-26164	115	2	medi	medi	PROPN
fbem-26164	115	3	an	an	DET
fbem-26164	115	4	max	max	PROPN
fbem-26164	115	5	growt	growt	NOUN
fbem-26164	115	6	h_rev	h_rev	PROPN
fbem-26164	115	7	157,620	157,620	NUM
fbem-26164	115	8	0.15	0.15	NUM
fbem-26164	115	9	2	2	NUM
fbem-26164	115	10	0.28	0.28	NUM
fbem-26164	115	11	7	7	NUM
fbem-26164	115	12	-0.521	-0.521	NUM
fbem-26164	115	13	0.13	0.13	NUM
fbem-26164	115	14	8	8	NUM
fbem-26164	115	15	1.63	1.63	NUM
fbem-26164	115	16	2	2	NUM
fbem-26164	115	17	growt	growt	NOUN
fbem-26164	115	18	h_asset	h_asset	VERB
fbem-26164	115	19	157,620	157,620	NUM
fbem-26164	115	20	0.13	0.13	NUM
fbem-26164	115	21	4	4	NUM
fbem-26164	115	22	0.25	0.25	NUM
fbem-26164	115	23	3	3	NUM
fbem-26164	115	24	-0.438	-0.438	NUM
fbem-26164	115	25	0.11	0.11	NUM
fbem-26164	115	26	5	5	NUM
fbem-26164	115	27	1.47	1.47	NUM
fbem-26164	115	28	5	5	NUM
fbem-26164	115	29	vat_inc	vat_inc	ADP
fbem-26164	115	30	157,620	157,620	NUM
fbem-26164	115	31	0.08	0.08	NUM
fbem-26164	115	32	5	5	NUM
fbem-26164	115	33	0.06	0.06	NUM
fbem-26164	115	34	2	2	NUM
fbem-26164	115	35	0	0	NUM
fbem-26164	115	36	0.07	0.07	NUM
fbem-26164	115	37	9	9	NUM
fbem-26164	115	38	0.32	0.32	NUM
fbem-26164	115	39	5	5	NUM
fbem-26164	115	40	cit_inc	cit_inc	NOUN
fbem-26164	115	41	157,620	157,620	NUM
fbem-26164	115	42	0.06	0.06	NUM
fbem-26164	115	43	3	3	NUM
fbem-26164	115	44	0.04	0.04	NUM
fbem-26164	115	45	8	8	NUM
fbem-26164	115	46	0	0	NUM
fbem-26164	115	47	0.05	0.05	NUM
fbem-26164	115	48	8	8	NUM
fbem-26164	115	49	0.25	0.25	NUM
fbem-26164	115	50	size	size	NOUN
fbem-26164	115	51	157,620	157,620	NUM
fbem-26164	115	52	10.8	10.8	NUM
fbem-26164	115	53	42	42	NUM
fbem-26164	115	54	1.56	1.56	NUM
fbem-26164	115	55	3	3	NUM
fbem-26164	115	56	7.324	7.324	NUM
fbem-26164	115	57	10.7	10.7	NUM
fbem-26164	115	58	26	26	NUM
fbem-26164	115	59	15.2	15.2	NUM
fbem-26164	115	60	17	17	NUM
fbem-26164	115	61	lev	lev	NOUN
fbem-26164	115	62	157,620	157,620	NUM
fbem-26164	115	63	0.52	0.52	NUM
fbem-26164	115	64	6	6	NUM
fbem-26164	115	65	0.21	0.21	NUM
fbem-26164	115	66	8	8	NUM
fbem-26164	115	67	0.047	0.047	NUM
fbem-26164	115	68	0.53	0.53	NUM
fbem-26164	115	69	7	7	NUM
fbem-26164	115	70	0.93	0.93	NUM
fbem-26164	115	71	8	8	NUM
fbem-26164	115	72	roa	roa	NOUN
fbem-26164	115	73	157,620	157,620	NUM
fbem-26164	115	74	0.06	0.06	NUM
fbem-26164	115	75	8	8	NUM
fbem-26164	115	76	0.07	0.07	NUM
fbem-26164	115	77	5	5	NUM
fbem-26164	115	78	-0.184	-0.184	PUNCT
fbem-26164	115	79	0.05	0.05	NUM
fbem-26164	115	80	6	6	NUM
fbem-26164	115	81	0.37	0.37	NUM
fbem-26164	115	82	2	2	NUM
fbem-26164	115	83	age	age	NOUN
fbem-26164	115	84	157,620	157,620	NUM
fbem-26164	115	85	12.7	12.7	NUM
fbem-26164	115	86	35	35	NUM
fbem-26164	115	87	7.84	7.84	NUM
fbem-26164	115	88	2	2	NUM
fbem-26164	115	89	1	1	NUM
fbem-26164	115	90	11	11	NUM
fbem-26164	115	91	45	45	NUM
fbem-26164	115	92	figure	figure	NOUN
fbem-26164	115	93	1	1	NUM
fbem-26164	115	94	.	.	PUNCT
fbem-26164	115	95	kernel	kernel	PROPN
fbem-26164	115	96	density	density	NOUN
fbem-26164	115	97	distribution	distribution	NOUN
fbem-26164	115	98	plots	plot	NOUN
fbem-26164	115	99	of	of	ADP
fbem-26164	115	100	operating	operate	VERB
fbem-26164	115	101	income	income	NOUN
fbem-26164	115	102	growth	growth	NOUN
fbem-26164	115	103	rate	rate	NOUN
fbem-26164	115	104	and	and	CCONJ
fbem-26164	115	105	total	total	ADJ
fbem-26164	115	106	asset	asset	NOUN
fbem-26164	115	107	growth	growth	NOUN
fbem-26164	115	108	rate	rate	NOUN
fbem-26164	115	109	4.3	4.3	NUM
fbem-26164	115	110	.	.	PUNCT
fbem-26164	116	1	regression	regression	NOUN
fbem-26164	116	2	analysis	analysis	NOUN
fbem-26164	116	3	results	result	NOUN
fbem-26164	116	4	this	this	DET
fbem-26164	116	5	study	study	NOUN
fbem-26164	116	6	uses	use	VERB
fbem-26164	116	7	stata	stata	NOUN
fbem-26164	116	8	software	software	NOUN
fbem-26164	116	9	to	to	PART
fbem-26164	116	10	conduct	conduct	VERB
fbem-26164	116	11	fixed	fix	VERB
fbem-26164	116	12	effects	effect	NOUN
fbem-26164	116	13	panel	panel	NOUN
fbem-26164	116	14	regression	regression	VERB
fbem-26164	116	15	analysis	analysis	NOUN
fbem-26164	116	16	,	,	PUNCT
fbem-26164	116	17	and	and	CCONJ
fbem-26164	116	18	the	the	DET
fbem-26164	116	19	results	result	NOUN
fbem-26164	116	20	are	be	AUX
fbem-26164	116	21	shown	show	VERB
fbem-26164	116	22	in	in	ADP
fbem-26164	116	23	table	table	NOUN
fbem-26164	116	24	4	4	NUM
fbem-26164	116	25	.	.	PUNCT
fbem-26164	117	1	from	from	ADP
fbem-26164	117	2	the	the	DET
fbem-26164	117	3	regression	regression	NOUN
fbem-26164	117	4	results	result	NOUN
fbem-26164	117	5	,	,	PUNCT
fbem-26164	117	6	it	it	PRON
fbem-26164	117	7	can	can	AUX
fbem-26164	117	8	be	be	AUX
fbem-26164	117	9	seen	see	VERB
fbem-26164	117	10	that	that	SCONJ
fbem-26164	117	11	both	both	DET
fbem-26164	117	12	valueadded	valueadded	ADJ
fbem-26164	117	13	tax	tax	NOUN
fbem-26164	117	14	incentives	incentive	NOUN
fbem-26164	117	15	(	(	PUNCT
fbem-26164	117	16	vat_inc	vat_inc	NOUN
fbem-26164	117	17	)	)	PUNCT
fbem-26164	117	18	and	and	CCONJ
fbem-26164	117	19	corporate	corporate	ADJ
fbem-26164	117	20	income	income	NOUN
fbem-26164	117	21	tax	tax	NOUN
fbem-26164	117	22	incentives	incentive	NOUN
fbem-26164	117	23	(	(	PUNCT
fbem-26164	117	24	cit_inc	cit_inc	NOUN
fbem-26164	117	25	)	)	PUNCT
fbem-26164	117	26	have	have	VERB
fbem-26164	117	27	a	a	DET
fbem-26164	117	28	significant	significant	ADJ
fbem-26164	117	29	positive	positive	ADJ
fbem-26164	117	30	impact	impact	NOUN
fbem-26164	117	31	on	on	ADP
fbem-26164	117	32	enterprise	enterprise	NOUN
fbem-26164	117	33	growth	growth	NOUN
fbem-26164	117	34	.	.	PUNCT
fbem-26164	118	1	specifically	specifically	ADV
fbem-26164	118	2	,	,	PUNCT
fbem-26164	118	3	the	the	DET
fbem-26164	118	4	coefficient	coefficient	NOUN
fbem-26164	118	5	of	of	ADP
fbem-26164	118	6	vat_inc	vat_inc	NOUN
fbem-26164	118	7	on	on	ADP
fbem-26164	118	8	operating	operate	VERB
fbem-26164	118	9	income	income	NOUN
fbem-26164	118	10	growth	growth	NOUN
fbem-26164	118	11	rate	rate	NOUN
fbem-26164	118	12	is	be	AUX
fbem-26164	118	13	0.283	0.283	NUM
fbem-26164	118	14	(	(	PUNCT
fbem-26164	118	15	p	p	X
fbem-26164	118	16	<	<	X
fbem-26164	118	17	0.01	0.01	NUM
fbem-26164	118	18	)	)	PUNCT
fbem-26164	118	19	,	,	PUNCT
fbem-26164	118	20	and	and	CCONJ
fbem-26164	118	21	the	the	DET
fbem-26164	118	22	coefficient	coefficient	NOUN
fbem-26164	118	23	on	on	ADP
fbem-26164	118	24	total	total	ADJ
fbem-26164	118	25	asset	asset	NOUN
fbem-26164	118	26	growth	growth	NOUN
fbem-26164	118	27	rate	rate	NOUN
fbem-26164	118	28	is	be	AUX
fbem-26164	118	29	0.215	0.215	NUM
fbem-26164	118	30	(	(	PUNCT
fbem-26164	118	31	p	p	X
fbem-26164	118	32	<	<	X
fbem-26164	118	33	0.01	0.01	NUM
fbem-26164	118	34	)	)	PUNCT
fbem-26164	118	35	;	;	PUNCT
fbem-26164	118	36	the	the	DET
fbem-26164	118	37	coefficient	coefficient	NOUN
fbem-26164	118	38	of	of	ADP
fbem-26164	118	39	cit_inc	cit_inc	NOUN
fbem-26164	118	40	on	on	ADP
fbem-26164	118	41	operating	operate	VERB
fbem-26164	118	42	income	income	NOUN
fbem-26164	118	43	growth	growth	NOUN
fbem-26164	118	44	rate	rate	NOUN
fbem-26164	118	45	is	be	AUX
fbem-26164	118	46	0.197	0.197	NUM
fbem-26164	118	47	(	(	PUNCT
fbem-26164	118	48	p	p	X
fbem-26164	118	49	<	<	X
fbem-26164	118	50	0.01	0.01	NUM
fbem-26164	118	51	)	)	PUNCT
fbem-26164	118	52	,	,	PUNCT
fbem-26164	118	53	and	and	CCONJ
fbem-26164	118	54	the	the	DET
fbem-26164	118	55	coefficient	coefficient	NOUN
fbem-26164	118	56	on	on	ADP
fbem-26164	118	57	total	total	ADJ
fbem-26164	118	58	asset	asset	NOUN
fbem-26164	118	59	growth	growth	NOUN
fbem-26164	118	60	rate	rate	NOUN
fbem-26164	118	61	is	be	AUX
fbem-26164	118	62	0.168	0.168	NUM
fbem-26164	118	63	(	(	PUNCT
fbem-26164	118	64	p	p	X
fbem-26164	118	65	<	<	X
fbem-26164	118	66	0.01	0.01	NUM
fbem-26164	118	67	)	)	PUNCT
fbem-26164	118	68	.	.	PUNCT
fbem-26164	119	1	this	this	PRON
fbem-26164	119	2	indicates	indicate	VERB
fbem-26164	119	3	that	that	SCONJ
fbem-26164	119	4	tax	tax	NOUN
fbem-26164	119	5	incentive	incentive	NOUN
fbem-26164	119	6	policies	policy	NOUN
fbem-26164	119	7	can	can	AUX
fbem-26164	119	8	effectively	effectively	ADV
fbem-26164	119	9	promote	promote	VERB
fbem-26164	119	10	the	the	DET
fbem-26164	119	11	growth	growth	NOUN
fbem-26164	119	12	of	of	ADP
fbem-26164	119	13	small	small	ADJ
fbem-26164	119	14	and	and	CCONJ
fbem-26164	119	15	mediumsized	mediumsized	ADJ
fbem-26164	119	16	enterprises	enterprise	NOUN
fbem-26164	119	17	[	[	X
fbem-26164	119	18	16	16	NUM
fbem-26164	119	19	]	]	PUNCT
fbem-26164	119	20	.	.	PUNCT
fbem-26164	120	1	in	in	ADP
fbem-26164	120	2	terms	term	NOUN
fbem-26164	120	3	of	of	ADP
fbem-26164	120	4	control	control	NOUN
fbem-26164	120	5	variables	variable	NOUN
fbem-26164	120	6	,	,	PUNCT
fbem-26164	120	7	enterprise	enterprise	NOUN
fbem-26164	120	8	size	size	NOUN
fbem-26164	120	9	(	(	PUNCT
fbem-26164	120	10	size	size	NOUN
fbem-26164	120	11	)	)	PUNCT
fbem-26164	120	12	is	be	AUX
fbem-26164	120	13	negatively	negatively	ADV
fbem-26164	120	14	correlated	correlate	VERB
fbem-26164	120	15	with	with	ADP
fbem-26164	120	16	growth	growth	NOUN
fbem-26164	120	17	rate	rate	NOUN
fbem-26164	120	18	,	,	PUNCT
fbem-26164	120	19	indicating	indicate	VERB
fbem-26164	120	20	that	that	SCONJ
fbem-26164	120	21	smaller	small	ADJ
fbem-26164	120	22	enterprises	enterprise	NOUN
fbem-26164	120	23	grow	grow	VERB
fbem-26164	120	24	faster	fast	ADV
fbem-26164	120	25	;	;	PUNCT
fbem-26164	120	26	leverage	leverage	NOUN
fbem-26164	120	27	ratio	ratio	NOUN
fbem-26164	120	28	(	(	PUNCT
fbem-26164	120	29	lev	lev	NOUN
fbem-26164	120	30	)	)	PUNCT
fbem-26164	120	31	is	be	AUX
fbem-26164	120	32	positively	positively	ADV
fbem-26164	120	33	correlated	correlate	VERB
fbem-26164	120	34	with	with	ADP
fbem-26164	120	35	growth	growth	NOUN
fbem-26164	120	36	rate	rate	NOUN
fbem-26164	120	37	,	,	PUNCT
fbem-26164	120	38	reflecting	reflect	VERB
fbem-26164	120	39	the	the	DET
fbem-26164	120	40	potential	potential	ADJ
fbem-26164	120	41	leverage	leverage	NOUN
fbem-26164	120	42	effect	effect	NOUN
fbem-26164	120	43	of	of	ADP
fbem-26164	120	44	moderate	moderate	ADJ
fbem-26164	120	45	debt	debt	NOUN
fbem-26164	120	46	;	;	PUNCT
fbem-26164	120	47	profitability	profitability	NOUN
fbem-26164	120	48	(	(	PUNCT
fbem-26164	120	49	roa	roa	NOUN
fbem-26164	120	50	)	)	PUNCT
fbem-26164	120	51	is	be	AUX
fbem-26164	120	52	positively	positively	ADV
fbem-26164	120	53	correlated	correlate	VERB
fbem-26164	120	54	with	with	ADP
fbem-26164	120	55	growth	growth	NOUN
fbem-26164	120	56	rate	rate	NOUN
fbem-26164	120	57	,	,	PUNCT
fbem-26164	120	58	indicating	indicate	VERB
fbem-26164	120	59	that	that	SCONJ
fbem-26164	120	60	enterprises	enterprise	NOUN
fbem-26164	120	61	with	with	ADP
fbem-26164	120	62	strong	strong	ADJ
fbem-26164	120	63	profitability	profitability	NOUN
fbem-26164	120	64	are	be	AUX
fbem-26164	120	65	more	more	ADV
fbem-26164	120	66	likely	likely	ADJ
fbem-26164	120	67	to	to	PART
fbem-26164	120	68	achieve	achieve	VERB
fbem-26164	120	69	rapid	rapid	ADJ
fbem-26164	120	70	growth	growth	NOUN
fbem-26164	120	71	.	.	PUNCT
fbem-26164	121	1	the	the	DET
fbem-26164	121	2	r	r	NOUN
fbem-26164	121	3	-	-	PUNCT
fbem-26164	121	4	squared	square	VERB
fbem-26164	121	5	value	value	NOUN
fbem-26164	121	6	of	of	ADP
fbem-26164	121	7	the	the	DET
fbem-26164	121	8	model	model	NOUN
fbem-26164	121	9	is	be	AUX
fbem-26164	121	10	around	around	ADP
fbem-26164	121	11	0.3	0.3	NUM
fbem-26164	121	12	,	,	PUNCT
fbem-26164	121	13	indicating	indicate	VERB
fbem-26164	121	14	that	that	SCONJ
fbem-26164	121	15	the	the	DET
fbem-26164	121	16	model	model	NOUN
fbem-26164	121	17	has	have	VERB
fbem-26164	121	18	good	good	ADJ
fbem-26164	121	19	explanatory	explanatory	ADJ
fbem-26164	121	20	power	power	NOUN
fbem-26164	121	21	.	.	PUNCT
fbem-26164	122	1	these	these	DET
fbem-26164	122	2	results	result	NOUN
fbem-26164	122	3	provide	provide	VERB
fbem-26164	122	4	empirical	empirical	ADJ
fbem-26164	122	5	evidence	evidence	NOUN
fbem-26164	122	6	for	for	ADP
fbem-26164	122	7	the	the	DET
fbem-26164	122	8	formulation	formulation	NOUN
fbem-26164	122	9	of	of	ADP
fbem-26164	122	10	targeted	target	VERB
fbem-26164	122	11	tax	tax	NOUN
fbem-26164	122	12	incentive	incentive	NOUN
fbem-26164	122	13	policies	policy	NOUN
fbem-26164	122	14	.	.	PUNCT
fbem-26164	123	1	table	table	NOUN
fbem-26164	123	2	4	4	NUM
fbem-26164	123	3	.	.	PUNCT
fbem-26164	124	1	fixed	fix	VERB
fbem-26164	124	2	effects	effect	NOUN
fbem-26164	124	3	panel	panel	NOUN
fbem-26164	124	4	regression	regression	NOUN
fbem-26164	124	5	results	result	VERB
fbem-26164	124	6	variable	variable	ADJ
fbem-26164	124	7	operating	operating	NOUN
fbem-26164	124	8	income	income	NOUN
fbem-26164	124	9	growth	growth	NOUN
fbem-26164	124	10	rate	rate	NOUN
fbem-26164	124	11	total	total	ADJ
fbem-26164	124	12	asset	asset	NOUN
fbem-26164	124	13	growth	growth	NOUN
fbem-26164	124	14	rate	rate	NOUN
fbem-26164	124	15	vat_inc	vat_inc	ADV
fbem-26164	124	16	0.283	0.283	NUM
fbem-26164	124	17	*	*	PUNCT
fbem-26164	124	18	*	*	PUNCT
fbem-26164	124	19	*	*	PUNCT
fbem-26164	124	20	0.215	0.215	NUM
fbem-26164	124	21	*	*	PUNCT
fbem-26164	124	22	*	*	PUNCT
fbem-26164	124	23	*	*	PUNCT
fbem-26164	124	24	(	(	PUNCT
fbem-26164	124	25	-0.042	-0.042	NOUN
fbem-26164	124	26	)	)	PUNCT
fbem-26164	124	27	(	(	PUNCT
fbem-26164	124	28	-0.038	-0.038	X
fbem-26164	124	29	)	)	PUNCT
fbem-26164	124	30	cit_inc	cit_inc	PROPN
fbem-26164	124	31	0.197	0.197	NUM
fbem-26164	124	32	*	*	PUNCT
fbem-26164	124	33	*	*	PUNCT
fbem-26164	124	34	*	*	PUNCT
fbem-26164	125	1	0.168	0.168	NUM
fbem-26164	125	2	*	*	PUNCT
fbem-26164	125	3	*	*	PUNCT
fbem-26164	125	4	*	*	PUNCT
fbem-26164	125	5	(	(	PUNCT
fbem-26164	125	6	-0.035	-0.035	NOUN
fbem-26164	125	7	)	)	PUNCT
fbem-26164	125	8	(	(	PUNCT
fbem-26164	125	9	-0.031	-0.031	NOUN
fbem-26164	125	10	)	)	PUNCT
fbem-26164	125	11	size	size	NOUN
fbem-26164	125	12	-0.052	-0.052	NOUN
fbem-26164	125	13	*	*	PUNCT
fbem-26164	125	14	*	*	PUNCT
fbem-26164	125	15	*	*	PUNCT
fbem-26164	125	16	-0.047	-0.047	PUNCT
fbem-26164	125	17	*	*	PUNCT
fbem-26164	125	18	*	*	PUNCT
fbem-26164	125	19	*	*	PUNCT
fbem-26164	125	20	(	(	PUNCT
fbem-26164	125	21	-0.007	-0.007	NOUN
fbem-26164	125	22	)	)	PUNCT
fbem-26164	125	23	(	(	PUNCT
fbem-26164	125	24	-0.006	-0.006	PROPN
fbem-26164	125	25	)	)	PUNCT
fbem-26164	125	26	lev	lev	NOUN
fbem-26164	125	27	0.085	0.085	NUM
fbem-26164	125	28	*	*	PUNCT
fbem-26164	125	29	*	*	PUNCT
fbem-26164	125	30	*	*	PUNCT
fbem-26164	125	31	0.073	0.073	NUM
fbem-26164	125	32	*	*	PUNCT
fbem-26164	125	33	*	*	PUNCT
fbem-26164	125	34	*	*	PUNCT
fbem-26164	125	35	(	(	PUNCT
fbem-26164	125	36	-0.018	-0.018	NOUN
fbem-26164	125	37	)	)	PUNCT
fbem-26164	125	38	(	(	PUNCT
fbem-26164	125	39	-0.016	-0.016	NOUN
fbem-26164	125	40	)	)	PUNCT
fbem-26164	125	41	roa	roa	NOUN
fbem-26164	125	42	0.426	0.426	NUM
fbem-26164	125	43	*	*	PUNCT
fbem-26164	125	44	*	*	PUNCT
fbem-26164	125	45	*	*	PUNCT
fbem-26164	125	46	0.382	0.382	NUM
fbem-26164	125	47	*	*	PUNCT
fbem-26164	125	48	*	*	PUNCT
fbem-26164	125	49	*	*	PUNCT
fbem-26164	125	50	(	(	PUNCT
fbem-26164	125	51	-0.045	-0.045	ADJ
fbem-26164	125	52	)	)	PUNCT
fbem-26164	125	53	(	(	PUNCT
fbem-26164	125	54	-0.041	-0.041	X
fbem-26164	125	55	)	)	PUNCT
fbem-26164	125	56	age	age	NOUN
fbem-26164	125	57	-0.003	-0.003	NOUN
fbem-26164	125	58	*	*	PUNCT
fbem-26164	125	59	*	*	PUNCT
fbem-26164	125	60	-0.002	-0.002	PROPN
fbem-26164	125	61	*	*	PUNCT
fbem-26164	125	62	(	(	PUNCT
fbem-26164	125	63	-0.001	-0.001	NOUN
fbem-26164	125	64	)	)	PUNCT
fbem-26164	125	65	(	(	PUNCT
fbem-26164	125	66	-0.001	-0.001	NOUN
fbem-26164	125	67	)	)	PUNCT
fbem-26164	125	68	constant	constant	ADJ
fbem-26164	125	69	0.687	0.687	NUM
fbem-26164	125	70	*	*	PUNCT
fbem-26164	125	71	*	*	PUNCT
fbem-26164	125	72	*	*	PUNCT
fbem-26164	125	73	0.612	0.612	NUM
fbem-26164	125	74	*	*	PUNCT
fbem-26164	125	75	*	*	PUNCT
fbem-26164	125	76	*	*	PUNCT
fbem-26164	125	77	(	(	PUNCT
fbem-26164	125	78	-0.078	-0.078	X
fbem-26164	125	79	)	)	PUNCT
fbem-26164	125	80	(	(	PUNCT
fbem-26164	125	81	-0.07	-0.07	X
fbem-26164	125	82	)	)	PUNCT
fbem-26164	125	83	observations	observation	NOUN
fbem-26164	125	84	157,620	157,620	NUM
fbem-26164	125	85	157,620	157,620	NUM
fbem-26164	125	86	r	r	NOUN
fbem-26164	125	87	-	-	PUNCT
fbem-26164	125	88	squared	square	VERB
fbem-26164	125	89	0.312	0.312	NUM
fbem-26164	125	90	0.298	0.298	NUM
fbem-26164	125	91	enterprise	enterprise	NOUN
fbem-26164	125	92	fixed	fix	VERB
fbem-26164	125	93	effects	effect	NOUN
fbem-26164	126	1	yes	yes	INTJ
fbem-26164	127	1	yes	yes	INTJ
fbem-26164	127	2	year	year	NOUN
fbem-26164	127	3	fixed	fix	VERB
fbem-26164	127	4	effects	effect	NOUN
fbem-26164	128	1	yes	yes	INTJ
fbem-26164	128	2	yes	yes	INTJ
fbem-26164	128	3	industry	industry	NOUN
fbem-26164	128	4	fixed	fix	VERB
fbem-26164	128	5	effects	effect	NOUN
fbem-26164	129	1	yes	yes	INTJ
fbem-26164	129	2	yes	yes	INTJ
fbem-26164	129	3	note	note	VERB
fbem-26164	129	4	:	:	PUNCT
fbem-26164	129	5	the	the	DET
fbem-26164	129	6	numbers	number	NOUN
fbem-26164	129	7	in	in	ADP
fbem-26164	129	8	parentheses	parenthesis	NOUN
fbem-26164	129	9	are	be	AUX
fbem-26164	129	10	robust	robust	ADJ
fbem-26164	129	11	standard	standard	ADJ
fbem-26164	129	12	errors	error	NOUN
fbem-26164	129	13	;	;	PUNCT
fbem-26164	129	14	*	*	PUNCT
fbem-26164	129	15	*	*	PUNCT
fbem-26164	129	16	*	*	PUNCT
fbem-26164	130	1	p	p	X
fbem-26164	130	2	<	<	X
fbem-26164	130	3	0.01	0.01	NUM
fbem-26164	130	4	,	,	PUNCT
fbem-26164	130	5	*	*	PUNCT
fbem-26164	130	6	*	*	PUNCT
fbem-26164	131	1	p	p	X
fbem-26164	131	2	<	<	X
fbem-26164	131	3	0.05	0.05	NUM
fbem-26164	131	4	,	,	PUNCT
fbem-26164	131	5	*	*	PUNCT
fbem-26164	132	1	p	p	X
fbem-26164	132	2	<	<	X
fbem-26164	132	3	0.1	0.1	NUM
fbem-26164	132	4	.	.	PUNCT
fbem-26164	132	5	31	31	NUM
fbem-26164	132	6	4.4	4.4	NUM
fbem-26164	132	7	.	.	PUNCT
fbem-26164	133	1	industry	industry	NOUN
fbem-26164	133	2	comparison	comparison	NOUN
fbem-26164	133	3	analysis	analysis	NOUN
fbem-26164	133	4	to	to	PART
fbem-26164	133	5	further	far	ADV
fbem-26164	133	6	explore	explore	VERB
fbem-26164	133	7	the	the	DET
fbem-26164	133	8	differences	difference	NOUN
fbem-26164	133	9	in	in	ADP
fbem-26164	133	10	the	the	DET
fbem-26164	133	11	impact	impact	NOUN
fbem-26164	133	12	of	of	ADP
fbem-26164	133	13	tax	tax	NOUN
fbem-26164	133	14	incentive	incentive	NOUN
fbem-26164	133	15	policies	policy	NOUN
fbem-26164	133	16	on	on	ADP
fbem-26164	133	17	the	the	DET
fbem-26164	133	18	growth	growth	NOUN
fbem-26164	133	19	of	of	ADP
fbem-26164	133	20	small	small	ADJ
fbem-26164	133	21	and	and	CCONJ
fbem-26164	133	22	medium	medium	ADJ
fbem-26164	133	23	-	-	PUNCT
fbem-26164	133	24	sized	sized	ADJ
fbem-26164	133	25	enterprises	enterprise	NOUN
fbem-26164	133	26	(	(	PUNCT
fbem-26164	133	27	smes	sme	NOUN
fbem-26164	133	28	)	)	PUNCT
fbem-26164	133	29	in	in	ADP
fbem-26164	133	30	different	different	ADJ
fbem-26164	133	31	industries	industry	NOUN
fbem-26164	133	32	,	,	PUNCT
fbem-26164	133	33	this	this	DET
fbem-26164	133	34	study	study	NOUN
fbem-26164	133	35	used	use	VERB
fbem-26164	133	36	python	python	NOUN
fbem-26164	133	37	to	to	PART
fbem-26164	133	38	conduct	conduct	VERB
fbem-26164	133	39	industry	industry	NOUN
fbem-26164	133	40	comparison	comparison	NOUN
fbem-26164	133	41	analysis	analysis	NOUN
fbem-26164	133	42	and	and	CCONJ
fbem-26164	133	43	data	datum	NOUN
fbem-26164	133	44	visualization	visualization	NOUN
fbem-26164	133	45	.	.	PUNCT
fbem-26164	134	1	figure	figure	NOUN
fbem-26164	134	2	2	2	NUM
fbem-26164	134	3	shows	show	VERB
fbem-26164	134	4	a	a	DET
fbem-26164	134	5	bar	bar	NOUN
fbem-26164	134	6	chart	chart	NOUN
fbem-26164	134	7	of	of	ADP
fbem-26164	134	8	the	the	DET
fbem-26164	134	9	tax	tax	NOUN
fbem-26164	134	10	incentive	incentive	NOUN
fbem-26164	134	11	effects	effect	NOUN
fbem-26164	134	12	in	in	ADP
fbem-26164	134	13	major	major	ADJ
fbem-26164	134	14	industries	industry	NOUN
fbem-26164	134	15	,	,	PUNCT
fbem-26164	134	16	intuitively	intuitively	ADV
fbem-26164	134	17	presenting	present	VERB
fbem-26164	134	18	the	the	DET
fbem-26164	134	19	impact	impact	NOUN
fbem-26164	134	20	of	of	ADP
fbem-26164	134	21	value	value	NOUN
fbem-26164	134	22	-	-	PUNCT
fbem-26164	134	23	added	add	VERB
fbem-26164	134	24	tax	tax	NOUN
fbem-26164	134	25	incentives	incentive	NOUN
fbem-26164	134	26	and	and	CCONJ
fbem-26164	134	27	corporate	corporate	ADJ
fbem-26164	134	28	income	income	NOUN
fbem-26164	134	29	tax	tax	NOUN
fbem-26164	134	30	incentives	incentive	NOUN
fbem-26164	134	31	on	on	ADP
fbem-26164	134	32	the	the	DET
fbem-26164	134	33	growth	growth	NOUN
fbem-26164	134	34	of	of	ADP
fbem-26164	134	35	enterprises	enterprise	NOUN
fbem-26164	134	36	in	in	ADP
fbem-26164	134	37	each	each	DET
fbem-26164	134	38	industry	industry	NOUN
fbem-26164	134	39	.	.	PUNCT
fbem-26164	135	1	from	from	ADP
fbem-26164	135	2	the	the	DET
fbem-26164	135	3	figure	figure	NOUN
fbem-26164	135	4	,	,	PUNCT
fbem-26164	135	5	it	it	PRON
fbem-26164	135	6	can	can	AUX
fbem-26164	135	7	be	be	AUX
fbem-26164	135	8	seen	see	VERB
fbem-26164	135	9	that	that	SCONJ
fbem-26164	135	10	the	the	DET
fbem-26164	135	11	high	high	ADJ
fbem-26164	135	12	-	-	PUNCT
fbem-26164	135	13	tech	tech	NOUN
fbem-26164	135	14	industry	industry	NOUN
fbem-26164	135	15	and	and	CCONJ
fbem-26164	135	16	information	information	NOUN
fbem-26164	135	17	technology	technology	NOUN
fbem-26164	135	18	services	service	NOUN
fbem-26164	135	19	industry	industry	NOUN
fbem-26164	135	20	are	be	AUX
fbem-26164	135	21	most	most	ADV
fbem-26164	135	22	significantly	significantly	ADV
fbem-26164	135	23	affected	affect	VERB
fbem-26164	135	24	by	by	ADP
fbem-26164	135	25	tax	tax	NOUN
fbem-26164	135	26	incentive	incentive	NOUN
fbem-26164	135	27	policies	policy	NOUN
fbem-26164	135	28	,	,	PUNCT
fbem-26164	135	29	while	while	SCONJ
fbem-26164	135	30	the	the	DET
fbem-26164	135	31	traditional	traditional	ADJ
fbem-26164	135	32	manufacturing	manufacturing	NOUN
fbem-26164	135	33	industry	industry	NOUN
fbem-26164	135	34	and	and	CCONJ
fbem-26164	135	35	wholesale	wholesale	ADJ
fbem-26164	135	36	and	and	CCONJ
fbem-26164	135	37	retail	retail	ADJ
fbem-26164	135	38	industry	industry	NOUN
fbem-26164	135	39	are	be	AUX
fbem-26164	135	40	relatively	relatively	ADV
fbem-26164	135	41	less	less	ADV
fbem-26164	135	42	affected	affected	ADJ
fbem-26164	135	43	[	[	X
fbem-26164	135	44	17	17	NUM
fbem-26164	135	45	]	]	PUNCT
fbem-26164	135	46	.	.	PUNCT
fbem-26164	136	1	to	to	PART
fbem-26164	136	2	further	far	ADV
fbem-26164	136	3	verify	verify	VERB
fbem-26164	136	4	the	the	DET
fbem-26164	136	5	statistical	statistical	ADJ
fbem-26164	136	6	significance	significance	NOUN
fbem-26164	136	7	of	of	ADP
fbem-26164	136	8	the	the	DET
fbem-26164	136	9	industry	industry	NOUN
fbem-26164	136	10	differences	difference	NOUN
fbem-26164	136	11	,	,	PUNCT
fbem-26164	136	12	we	we	PRON
fbem-26164	136	13	conducted	conduct	VERB
fbem-26164	136	14	an	an	DET
fbem-26164	136	15	analysis	analysis	NOUN
fbem-26164	136	16	of	of	ADP
fbem-26164	136	17	variance	variance	NOUN
fbem-26164	136	18	(	(	PUNCT
fbem-26164	136	19	anova	anova	PROPN
fbem-26164	136	20	)	)	PUNCT
fbem-26164	136	21	test	test	NOUN
fbem-26164	136	22	,	,	PUNCT
fbem-26164	136	23	and	and	CCONJ
fbem-26164	136	24	the	the	DET
fbem-26164	136	25	results	result	NOUN
fbem-26164	136	26	are	be	AUX
fbem-26164	136	27	shown	show	VERB
fbem-26164	136	28	in	in	ADP
fbem-26164	136	29	table	table	NOUN
fbem-26164	136	30	5	5	NUM
fbem-26164	136	31	.	.	PUNCT
fbem-26164	137	1	the	the	DET
fbem-26164	137	2	f	f	NOUN
fbem-26164	137	3	-	-	PUNCT
fbem-26164	137	4	statistic	statistic	NOUN
fbem-26164	137	5	and	and	CCONJ
fbem-26164	137	6	p	p	NOUN
fbem-26164	137	7	-	-	PUNCT
fbem-26164	137	8	value	value	NOUN
fbem-26164	137	9	both	both	PRON
fbem-26164	137	10	indicate	indicate	VERB
fbem-26164	137	11	that	that	SCONJ
fbem-26164	137	12	there	there	PRON
fbem-26164	137	13	are	be	VERB
fbem-26164	137	14	significant	significant	ADJ
fbem-26164	137	15	differences	difference	NOUN
fbem-26164	137	16	in	in	ADP
fbem-26164	137	17	the	the	DET
fbem-26164	137	18	tax	tax	NOUN
fbem-26164	137	19	incentive	incentive	NOUN
fbem-26164	137	20	effects	effect	NOUN
fbem-26164	137	21	between	between	ADP
fbem-26164	137	22	industries	industry	NOUN
fbem-26164	137	23	(	(	PUNCT
fbem-26164	137	24	p	p	X
fbem-26164	137	25	<	<	X
fbem-26164	137	26	0.01	0.01	NUM
fbem-26164	137	27	)	)	PUNCT
fbem-26164	137	28	.	.	PUNCT
fbem-26164	138	1	this	this	DET
fbem-26164	138	2	result	result	NOUN
fbem-26164	138	3	reveals	reveal	VERB
fbem-26164	138	4	the	the	DET
fbem-26164	138	5	industry	industry	NOUN
fbem-26164	138	6	heterogeneity	heterogeneity	NOUN
fbem-26164	138	7	in	in	ADP
fbem-26164	138	8	the	the	DET
fbem-26164	138	9	impact	impact	NOUN
fbem-26164	138	10	of	of	ADP
fbem-26164	138	11	tax	tax	NOUN
fbem-26164	138	12	incentive	incentive	NOUN
fbem-26164	138	13	policies	policy	NOUN
fbem-26164	138	14	on	on	ADP
fbem-26164	138	15	promoting	promote	VERB
fbem-26164	138	16	sme	sme	NOUN
fbem-26164	138	17	growth	growth	NOUN
fbem-26164	138	18	,	,	PUNCT
fbem-26164	138	19	providing	provide	VERB
fbem-26164	138	20	a	a	DET
fbem-26164	138	21	basis	basis	NOUN
fbem-26164	138	22	for	for	ADP
fbem-26164	138	23	formulating	formulate	VERB
fbem-26164	138	24	differentiated	differentiated	ADJ
fbem-26164	138	25	industry	industry	NOUN
fbem-26164	138	26	policies	policy	NOUN
fbem-26164	138	27	.	.	PUNCT
fbem-26164	139	1	the	the	DET
fbem-26164	139	2	high	high	ADJ
fbem-26164	139	3	sensitivity	sensitivity	NOUN
fbem-26164	139	4	of	of	ADP
fbem-26164	139	5	high	high	ADJ
fbem-26164	139	6	-	-	PUNCT
fbem-26164	139	7	tech	tech	NOUN
fbem-26164	139	8	industries	industry	NOUN
fbem-26164	139	9	and	and	CCONJ
fbem-26164	139	10	information	information	NOUN
fbem-26164	139	11	technology	technology	NOUN
fbem-26164	139	12	services	service	NOUN
fbem-26164	139	13	industries	industry	NOUN
fbem-26164	139	14	to	to	PART
fbem-26164	139	15	tax	tax	NOUN
fbem-26164	139	16	incentives	incentive	NOUN
fbem-26164	139	17	reflects	reflect	VERB
fbem-26164	139	18	the	the	DET
fbem-26164	139	19	urgent	urgent	ADJ
fbem-26164	139	20	need	need	NOUN
fbem-26164	139	21	for	for	ADP
fbem-26164	139	22	funding	funding	NOUN
fbem-26164	139	23	in	in	ADP
fbem-26164	139	24	the	the	DET
fbem-26164	139	25	innovation	innovation	NOUN
fbem-26164	139	26	and	and	CCONJ
fbem-26164	139	27	expansion	expansion	NOUN
fbem-26164	139	28	process	process	NOUN
fbem-26164	139	29	of	of	ADP
fbem-26164	139	30	smes	sme	NOUN
fbem-26164	139	31	in	in	ADP
fbem-26164	139	32	these	these	DET
fbem-26164	139	33	industries	industry	NOUN
fbem-26164	139	34	,	,	PUNCT
fbem-26164	139	35	and	and	CCONJ
fbem-26164	139	36	tax	tax	NOUN
fbem-26164	139	37	preference	preference	NOUN
fbem-26164	139	38	policies	policy	NOUN
fbem-26164	139	39	can	can	AUX
fbem-26164	139	40	effectively	effectively	ADV
fbem-26164	139	41	alleviate	alleviate	VERB
fbem-26164	139	42	their	their	PRON
fbem-26164	139	43	funding	funding	NOUN
fbem-26164	139	44	pressure	pressure	NOUN
fbem-26164	139	45	,	,	PUNCT
fbem-26164	139	46	thereby	thereby	ADV
fbem-26164	139	47	driving	drive	VERB
fbem-26164	139	48	rapid	rapid	ADJ
fbem-26164	139	49	growth	growth	NOUN
fbem-26164	139	50	.	.	PUNCT
fbem-26164	140	1	figure	figure	NOUN
fbem-26164	140	2	2	2	NUM
fbem-26164	140	3	.	.	PUNCT
fbem-26164	141	1	comparison	comparison	NOUN
fbem-26164	141	2	of	of	ADP
fbem-26164	141	3	tax	tax	NOUN
fbem-26164	141	4	incentive	incentive	NOUN
fbem-26164	141	5	effects	effect	NOUN
fbem-26164	141	6	in	in	ADP
fbem-26164	141	7	major	major	ADJ
fbem-26164	141	8	industries	industry	NOUN
fbem-26164	141	9	table	table	NOUN
fbem-26164	141	10	5	5	NUM
fbem-26164	141	11	.	.	PUNCT
fbem-26164	142	1	anova	anova	PROPN
fbem-26164	142	2	results	result	VERB
fbem-26164	142	3	for	for	ADP
fbem-26164	142	4	industry	industry	NOUN
fbem-26164	142	5	differences	difference	NOUN
fbem-26164	142	6	in	in	ADP
fbem-26164	142	7	tax	tax	NOUN
fbem-26164	142	8	incentive	incentive	NOUN
fbem-26164	142	9	effects	effect	NOUN
fbem-26164	142	10	variable	variable	ADJ
fbem-26164	142	11	degrees	degree	NOUN
fbem-26164	142	12	of	of	ADP
fbem-26164	142	13	freedom	freedom	NOUN
fbem-26164	142	14	f	f	X
fbem-26164	142	15	-	-	PUNCT
fbem-26164	142	16	statistic	statistic	ADJ
fbem-26164	142	17	p	p	NOUN
fbem-26164	142	18	-	-	PUNCT
fbem-26164	142	19	value	value	NOUN
fbem-26164	142	20	value	value	NOUN
fbem-26164	142	21	-	-	PUNCT
fbem-26164	142	22	added	add	VERB
fbem-26164	142	23	tax	tax	NOUN
fbem-26164	142	24	incentive	incentive	NOUN
fbem-26164	142	25	effect	effect	NOUN
fbem-26164	142	26	7	7	NUM
fbem-26164	142	27	,	,	PUNCT
fbem-26164	142	28	157612	157612	NUM
fbem-26164	142	29	28.64	28.64	NUM
fbem-26164	142	30	<	<	SYM
fbem-26164	142	31	0.001	0.001	NUM
fbem-26164	142	32	corporate	corporate	ADJ
fbem-26164	142	33	income	income	NOUN
fbem-26164	142	34	tax	tax	NOUN
fbem-26164	142	35	incentive	incentive	NOUN
fbem-26164	142	36	effect	effect	NOUN
fbem-26164	142	37	7	7	NUM
fbem-26164	142	38	,	,	PUNCT
fbem-26164	142	39	157612	157612	NUM
fbem-26164	142	40	23.19	23.19	NUM
fbem-26164	142	41	<	<	X
fbem-26164	142	42	0.001	0.001	NUM
fbem-26164	142	43	4.5	4.5	NUM
fbem-26164	142	44	.	.	PUNCT
fbem-26164	143	1	robustness	robustness	NOUN
fbem-26164	143	2	test	test	NOUN
fbem-26164	143	3	to	to	PART
fbem-26164	143	4	verify	verify	VERB
fbem-26164	143	5	the	the	DET
fbem-26164	143	6	reliability	reliability	NOUN
fbem-26164	143	7	of	of	ADP
fbem-26164	143	8	the	the	DET
fbem-26164	143	9	research	research	NOUN
fbem-26164	143	10	results	result	NOUN
fbem-26164	143	11	,	,	PUNCT
fbem-26164	143	12	this	this	DET
fbem-26164	143	13	section	section	NOUN
fbem-26164	143	14	conducts	conduct	VERB
fbem-26164	143	15	a	a	DET
fbem-26164	143	16	series	series	NOUN
fbem-26164	143	17	of	of	ADP
fbem-26164	143	18	robustness	robustness	NOUN
fbem-26164	143	19	tests	test	NOUN
fbem-26164	143	20	.	.	PUNCT
fbem-26164	144	1	we	we	PRON
fbem-26164	144	2	use	use	VERB
fbem-26164	144	3	alternative	alternative	ADJ
fbem-26164	144	4	variable	variable	ADJ
fbem-26164	144	5	methods	method	NOUN
fbem-26164	144	6	,	,	PUNCT
fbem-26164	144	7	subsample	subsample	ADJ
fbem-26164	144	8	analysis	analysis	NOUN
fbem-26164	144	9	,	,	PUNCT
fbem-26164	144	10	and	and	CCONJ
fbem-26164	144	11	instrumental	instrumental	ADJ
fbem-26164	144	12	variable	variable	ADJ
fbem-26164	144	13	methods	method	NOUN
fbem-26164	144	14	to	to	PART
fbem-26164	144	15	test	test	VERB
fbem-26164	144	16	the	the	DET
fbem-26164	144	17	results	result	NOUN
fbem-26164	144	18	.	.	PUNCT
fbem-26164	145	1	first	first	ADV
fbem-26164	145	2	,	,	PUNCT
fbem-26164	145	3	we	we	PRON
fbem-26164	145	4	replace	replace	VERB
fbem-26164	145	5	the	the	DET
fbem-26164	145	6	enterprise	enterprise	NOUN
fbem-26164	145	7	growth	growth	NOUN
fbem-26164	145	8	indicator	indicator	NOUN
fbem-26164	145	9	with	with	ADP
fbem-26164	145	10	employee	employee	NOUN
fbem-26164	145	11	growth	growth	NOUN
fbem-26164	145	12	rate	rate	NOUN
fbem-26164	145	13	and	and	CCONJ
fbem-26164	145	14	market	market	NOUN
fbem-26164	145	15	share	share	NOUN
fbem-26164	145	16	growth	growth	NOUN
fbem-26164	145	17	rate	rate	NOUN
fbem-26164	145	18	,	,	PUNCT
fbem-26164	145	19	and	and	CCONJ
fbem-26164	145	20	the	the	DET
fbem-26164	145	21	regression	regression	NOUN
fbem-26164	145	22	results	result	NOUN
fbem-26164	145	23	still	still	ADV
fbem-26164	145	24	show	show	VERB
fbem-26164	145	25	that	that	SCONJ
fbem-26164	145	26	tax	tax	NOUN
fbem-26164	145	27	incentives	incentive	NOUN
fbem-26164	145	28	have	have	VERB
fbem-26164	145	29	a	a	DET
fbem-26164	145	30	significant	significant	ADJ
fbem-26164	145	31	positive	positive	ADJ
fbem-26164	145	32	impact	impact	NOUN
fbem-26164	145	33	on	on	ADP
fbem-26164	145	34	enterprise	enterprise	NOUN
fbem-26164	145	35	growth	growth	NOUN
fbem-26164	145	36	.	.	PUNCT
fbem-26164	146	1	second	second	ADV
fbem-26164	146	2	,	,	PUNCT
fbem-26164	146	3	we	we	PRON
fbem-26164	146	4	group	group	VERB
fbem-26164	146	5	the	the	DET
fbem-26164	146	6	regression	regression	NOUN
fbem-26164	146	7	by	by	ADP
fbem-26164	146	8	enterprise	enterprise	NOUN
fbem-26164	146	9	size	size	NOUN
fbem-26164	146	10	and	and	CCONJ
fbem-26164	146	11	ownership	ownership	NOUN
fbem-26164	146	12	type	type	NOUN
fbem-26164	146	13	,	,	PUNCT
fbem-26164	146	14	and	and	CCONJ
fbem-26164	146	15	the	the	DET
fbem-26164	146	16	results	result	NOUN
fbem-26164	146	17	show	show	VERB
fbem-26164	146	18	that	that	SCONJ
fbem-26164	146	19	the	the	DET
fbem-26164	146	20	tax	tax	NOUN
fbem-26164	146	21	incentive	incentive	NOUN
fbem-26164	146	22	effect	effect	NOUN
fbem-26164	146	23	is	be	AUX
fbem-26164	146	24	still	still	ADV
fbem-26164	146	25	significant	significant	ADJ
fbem-26164	146	26	in	in	ADP
fbem-26164	146	27	different	different	ADJ
fbem-26164	146	28	subsamples	subsample	NOUN
fbem-26164	146	29	,	,	PUNCT
fbem-26164	146	30	but	but	CCONJ
fbem-26164	146	31	the	the	DET
fbem-26164	146	32	degree	degree	NOUN
fbem-26164	146	33	of	of	ADP
fbem-26164	146	34	impact	impact	NOUN
fbem-26164	146	35	varies	vary	VERB
fbem-26164	146	36	,	,	PUNCT
fbem-26164	146	37	with	with	ADP
fbem-26164	146	38	small	small	ADJ
fbem-26164	146	39	enterprises	enterprise	NOUN
fbem-26164	146	40	and	and	CCONJ
fbem-26164	146	41	private	private	ADJ
fbem-26164	146	42	enterprises	enterprise	NOUN
fbem-26164	146	43	benefiting	benefit	VERB
fbem-26164	146	44	more	more	ADJ
fbem-26164	146	45	.	.	PUNCT
fbem-26164	147	1	finally	finally	ADV
fbem-26164	147	2	,	,	PUNCT
fbem-26164	147	3	to	to	PART
fbem-26164	147	4	alleviate	alleviate	VERB
fbem-26164	147	5	potential	potential	ADJ
fbem-26164	147	6	endogeneity	endogeneity	NOUN
fbem-26164	147	7	problems	problem	NOUN
fbem-26164	147	8	,	,	PUNCT
fbem-26164	147	9	we	we	PRON
fbem-26164	147	10	use	use	VERB
fbem-26164	147	11	the	the	DET
fbem-26164	147	12	regional	regional	ADJ
fbem-26164	147	13	average	average	ADJ
fbem-26164	147	14	tax	tax	NOUN
fbem-26164	147	15	incentive	incentive	NOUN
fbem-26164	147	16	level	level	NOUN
fbem-26164	147	17	as	as	ADP
fbem-26164	147	18	an	an	DET
fbem-26164	147	19	instrumental	instrumental	ADJ
fbem-26164	147	20	variable	variable	NOUN
fbem-26164	147	21	and	and	CCONJ
fbem-26164	147	22	conduct	conduct	VERB
fbem-26164	147	23	a	a	DET
fbem-26164	147	24	two	two	NUM
fbem-26164	147	25	-	-	PUNCT
fbem-26164	147	26	stage	stage	NOUN
fbem-26164	147	27	least	least	ADJ
fbem-26164	147	28	squares	square	NOUN
fbem-26164	147	29	regression	regression	NOUN
fbem-26164	147	30	[	[	X
fbem-26164	147	31	18	18	NUM
fbem-26164	147	32	]	]	PUNCT
fbem-26164	147	33	.	.	PUNCT
fbem-26164	148	1	the	the	DET
fbem-26164	148	2	instrumental	instrumental	ADJ
fbem-26164	148	3	variable	variable	ADJ
fbem-26164	148	4	regression	regression	NOUN
fbem-26164	148	5	results	result	NOUN
fbem-26164	148	6	are	be	AUX
fbem-26164	148	7	consistent	consistent	ADJ
fbem-26164	148	8	with	with	ADP
fbem-26164	148	9	the	the	DET
fbem-26164	148	10	baseline	baseline	NOUN
fbem-26164	148	11	regression	regression	NOUN
fbem-26164	148	12	results	result	NOUN
fbem-26164	148	13	,	,	PUNCT
fbem-26164	148	14	further	far	ADV
fbem-26164	148	15	supporting	support	VERB
fbem-26164	148	16	the	the	DET
fbem-26164	148	17	main	main	ADJ
fbem-26164	148	18	conclusions	conclusion	NOUN
fbem-26164	148	19	of	of	ADP
fbem-26164	148	20	this	this	DET
fbem-26164	148	21	study	study	NOUN
fbem-26164	148	22	.	.	PUNCT
fbem-26164	149	1	these	these	DET
fbem-26164	149	2	robustness	robustness	NOUN
fbem-26164	149	3	test	test	NOUN
fbem-26164	149	4	results	result	NOUN
fbem-26164	149	5	enhance	enhance	VERB
fbem-26164	149	6	our	our	PRON
fbem-26164	149	7	confidence	confidence	NOUN
fbem-26164	149	8	in	in	ADP
fbem-26164	149	9	the	the	DET
fbem-26164	149	10	core	core	NOUN
fbem-26164	149	11	finding	finding	NOUN
fbem-26164	149	12	that	that	SCONJ
fbem-26164	149	13	tax	tax	NOUN
fbem-26164	149	14	incentives	incentive	NOUN
fbem-26164	149	15	promote	promote	VERB
fbem-26164	149	16	the	the	DET
fbem-26164	149	17	growth	growth	NOUN
fbem-26164	149	18	of	of	ADP
fbem-26164	149	19	small	small	ADJ
fbem-26164	149	20	and	and	CCONJ
fbem-26164	149	21	medium	medium	ADJ
fbem-26164	149	22	-	-	PUNCT
fbem-26164	149	23	sized	sized	ADJ
fbem-26164	149	24	enterprises	enterprise	NOUN
fbem-26164	149	25	,	,	PUNCT
fbem-26164	149	26	while	while	SCONJ
fbem-26164	149	27	also	also	ADV
fbem-26164	149	28	revealing	reveal	VERB
fbem-26164	149	29	the	the	DET
fbem-26164	149	30	heterogeneity	heterogeneity	NOUN
fbem-26164	149	31	of	of	ADP
fbem-26164	149	32	this	this	DET
fbem-26164	149	33	effect	effect	NOUN
fbem-26164	149	34	in	in	ADP
fbem-26164	149	35	different	different	ADJ
fbem-26164	149	36	enterprise	enterprise	NOUN
fbem-26164	149	37	groups	group	NOUN
fbem-26164	149	38	,	,	PUNCT
fbem-26164	149	39	providing	provide	VERB
fbem-26164	149	40	a	a	DET
fbem-26164	149	41	more	more	ADV
fbem-26164	149	42	refined	refined	ADJ
fbem-26164	149	43	basis	basis	NOUN
fbem-26164	149	44	for	for	ADP
fbem-26164	149	45	policy	policy	NOUN
fbem-26164	149	46	formulation	formulation	NOUN
fbem-26164	149	47	[	[	X
fbem-26164	149	48	19	19	NUM
fbem-26164	149	49	]	]	PUNCT
fbem-26164	149	50	.	.	PUNCT
fbem-26164	150	1	5	5	X
fbem-26164	150	2	.	.	X
fbem-26164	150	3	conclusion	conclusion	NOUN
fbem-26164	150	4	this	this	DET
fbem-26164	150	5	study	study	NOUN
fbem-26164	150	6	provides	provide	VERB
fbem-26164	150	7	a	a	DET
fbem-26164	150	8	comprehensive	comprehensive	ADJ
fbem-26164	150	9	analysis	analysis	NOUN
fbem-26164	150	10	of	of	ADP
fbem-26164	150	11	the	the	DET
fbem-26164	150	12	impact	impact	NOUN
fbem-26164	150	13	of	of	ADP
fbem-26164	150	14	tax	tax	NOUN
fbem-26164	150	15	incentive	incentive	NOUN
fbem-26164	150	16	policies	policy	NOUN
fbem-26164	150	17	on	on	ADP
fbem-26164	150	18	the	the	DET
fbem-26164	150	19	growth	growth	NOUN
fbem-26164	150	20	of	of	ADP
fbem-26164	150	21	small	small	ADJ
fbem-26164	150	22	and	and	CCONJ
fbem-26164	150	23	mediumsized	mediumsized	ADJ
fbem-26164	150	24	enterprises	enterprise	NOUN
fbem-26164	150	25	(	(	PUNCT
fbem-26164	150	26	smes	sme	NOUN
fbem-26164	150	27	)	)	PUNCT
fbem-26164	150	28	in	in	ADP
fbem-26164	150	29	china	china	PROPN
fbem-26164	150	30	.	.	PUNCT
fbem-26164	151	1	our	our	PRON
fbem-26164	151	2	empirical	empirical	ADJ
fbem-26164	151	3	research	research	NOUN
fbem-26164	151	4	shows	show	VERB
fbem-26164	151	5	that	that	SCONJ
fbem-26164	151	6	both	both	PRON
fbem-26164	151	7	value	value	NOUN
fbem-26164	151	8	-	-	PUNCT
fbem-26164	151	9	added	add	VERB
fbem-26164	151	10	tax	tax	NOUN
fbem-26164	151	11	(	(	PUNCT
fbem-26164	151	12	vat	vat	NOUN
fbem-26164	151	13	)	)	PUNCT
fbem-26164	151	14	and	and	CCONJ
fbem-26164	151	15	corporate	corporate	ADJ
fbem-26164	151	16	income	income	NOUN
fbem-26164	151	17	tax	tax	NOUN
fbem-26164	151	18	incentives	incentive	NOUN
fbem-26164	151	19	significantly	significantly	ADV
fbem-26164	151	20	promote	promote	VERB
fbem-26164	151	21	enterprise	enterprise	NOUN
fbem-26164	151	22	growth	growth	NOUN
fbem-26164	151	23	,	,	PUNCT
fbem-26164	151	24	as	as	SCONJ
fbem-26164	151	25	reflected	reflect	VERB
fbem-26164	151	26	in	in	ADP
fbem-26164	151	27	the	the	DET
fbem-26164	151	28	increase	increase	NOUN
fbem-26164	151	29	in	in	ADP
fbem-26164	151	30	sales	sale	NOUN
fbem-26164	151	31	revenue	revenue	NOUN
fbem-26164	151	32	and	and	CCONJ
fbem-26164	151	33	total	total	ADJ
fbem-26164	151	34	assets	asset	NOUN
fbem-26164	151	35	.	.	PUNCT
fbem-26164	152	1	however	however	ADV
fbem-26164	152	2	,	,	PUNCT
fbem-26164	152	3	the	the	DET
fbem-26164	152	4	effectiveness	effectiveness	NOUN
fbem-26164	152	5	of	of	ADP
fbem-26164	152	6	these	these	DET
fbem-26164	152	7	policies	policy	NOUN
fbem-26164	152	8	varies	vary	VERB
fbem-26164	152	9	significantly	significantly	ADV
fbem-26164	152	10	across	across	ADP
fbem-26164	152	11	different	different	ADJ
fbem-26164	152	12	industries	industry	NOUN
fbem-26164	152	13	,	,	PUNCT
fbem-26164	152	14	with	with	ADP
fbem-26164	152	15	high	high	ADJ
fbem-26164	152	16	-	-	PUNCT
fbem-26164	152	17	tech	tech	NOUN
fbem-26164	152	18	and	and	CCONJ
fbem-26164	152	19	information	information	NOUN
fbem-26164	152	20	technology	technology	NOUN
fbem-26164	152	21	service	service	NOUN
fbem-26164	152	22	industries	industry	NOUN
fbem-26164	152	23	being	be	AUX
fbem-26164	152	24	the	the	DET
fbem-26164	152	25	most	most	ADV
fbem-26164	152	26	responsive	responsive	ADJ
fbem-26164	152	27	to	to	PART
fbem-26164	152	28	tax	tax	VERB
fbem-26164	152	29	incentives.these	incentives.these	NUM
fbem-26164	152	30	research	research	NOUN
fbem-26164	152	31	findings	finding	NOUN
fbem-26164	152	32	have	have	VERB
fbem-26164	152	33	several	several	ADJ
fbem-26164	152	34	important	important	ADJ
fbem-26164	152	35	implications	implication	NOUN
fbem-26164	152	36	for	for	ADP
fbem-26164	152	37	policy	policy	NOUN
fbem-26164	152	38	-	-	PUNCT
fbem-26164	152	39	making	making	NOUN
fbem-26164	152	40	and	and	CCONJ
fbem-26164	152	41	practice	practice	VERB
fbem-26164	152	42	:	:	PUNCT
fbem-26164	152	43	(	(	PUNCT
fbem-26164	152	44	1	1	X
fbem-26164	152	45	)	)	PUNCT
fbem-26164	152	46	differentiated	differentiated	ADJ
fbem-26164	152	47	policy	policy	NOUN
fbem-26164	152	48	design	design	NOUN
fbem-26164	152	49	:	:	PUNCT
fbem-26164	152	50	the	the	DET
fbem-26164	152	51	heterogeneous	heterogeneous	ADJ
fbem-26164	152	52	effects	effect	NOUN
fbem-26164	152	53	across	across	ADP
fbem-26164	152	54	industries	industry	NOUN
fbem-26164	152	55	suggest	suggest	VERB
fbem-26164	152	56	that	that	SCONJ
fbem-26164	152	57	a	a	DET
fbem-26164	152	58	uniform	uniform	ADJ
fbem-26164	152	59	tax	tax	NOUN
fbem-26164	152	60	incentive	incentive	NOUN
fbem-26164	152	61	approach	approach	NOUN
fbem-26164	152	62	may	may	AUX
fbem-26164	152	63	not	not	PART
fbem-26164	152	64	be	be	AUX
fbem-26164	152	65	the	the	DET
fbem-26164	152	66	optimal	optimal	ADJ
fbem-26164	152	67	choice	choice	NOUN
fbem-26164	152	68	.	.	PUNCT
fbem-26164	153	1	policymakers	policymaker	NOUN
fbem-26164	153	2	should	should	AUX
fbem-26164	153	3	consider	consider	VERB
fbem-26164	153	4	tailoring	tailor	VERB
fbem-26164	153	5	tax	tax	NOUN
fbem-26164	153	6	incentives	incentive	NOUN
fbem-26164	153	7	to	to	ADP
fbem-26164	153	8	the	the	DET
fbem-26164	153	9	specific	specific	ADJ
fbem-26164	153	10	needs	need	NOUN
fbem-26164	153	11	and	and	CCONJ
fbem-26164	153	12	characteristics	characteristic	NOUN
fbem-26164	153	13	of	of	ADP
fbem-26164	153	14	different	different	ADJ
fbem-26164	153	15	industries	industry	NOUN
fbem-26164	153	16	.	.	PUNCT
fbem-26164	154	1	for	for	ADP
fbem-26164	154	2	example	example	NOUN
fbem-26164	154	3	,	,	PUNCT
fbem-26164	154	4	research	research	NOUN
fbem-26164	154	5	and	and	CCONJ
fbem-26164	154	6	development	development	NOUN
fbem-26164	154	7	(	(	PUNCT
fbem-26164	154	8	r&d)-intensive	r&d)-intensive	ADJ
fbem-26164	154	9	industries	industry	NOUN
fbem-26164	154	10	may	may	AUX
fbem-26164	154	11	benefit	benefit	VERB
fbem-26164	154	12	more	more	ADJ
fbem-26164	154	13	from	from	ADP
fbem-26164	154	14	income	income	NOUN
fbem-26164	154	15	tax	tax	NOUN
fbem-26164	154	16	credits	credit	NOUN
fbem-26164	154	17	related	relate	VERB
fbem-26164	154	18	to	to	ADP
fbem-26164	154	19	innovation	innovation	NOUN
fbem-26164	154	20	expenditures	expenditure	NOUN
fbem-26164	154	21	,	,	PUNCT
fbem-26164	154	22	while	while	SCONJ
fbem-26164	154	23	labor	labor	NOUN
fbem-26164	154	24	-	-	PUNCT
fbem-26164	154	25	intensive	intensive	ADJ
fbem-26164	154	26	industries	industry	NOUN
fbem-26164	154	27	may	may	AUX
fbem-26164	154	28	respond	respond	VERB
fbem-26164	154	29	more	more	ADV
fbem-26164	154	30	positively	positively	ADV
fbem-26164	154	31	to	to	ADP
fbem-26164	154	32	vat	vat	NOUN
fbem-26164	154	33	reductions	reduction	NOUN
fbem-26164	154	34	.	.	PUNCT
fbem-26164	155	1	(	(	PUNCT
fbem-26164	155	2	2	2	X
fbem-26164	155	3	)	)	PUNCT
fbem-26164	155	4	focus	focus	NOUN
fbem-26164	155	5	on	on	ADP
fbem-26164	155	6	innovation	innovation	NOUN
fbem-26164	155	7	-	-	PUNCT
fbem-26164	155	8	driven	drive	VERB
fbem-26164	155	9	enterprises	enterprise	NOUN
fbem-26164	155	10	:	:	PUNCT
fbem-26164	155	11	the	the	DET
fbem-26164	155	12	strong	strong	ADJ
fbem-26164	155	13	positive	positive	ADJ
fbem-26164	155	14	response	response	NOUN
fbem-26164	155	15	of	of	ADP
fbem-26164	155	16	high	high	ADJ
fbem-26164	155	17	-	-	PUNCT
fbem-26164	155	18	tech	tech	NOUN
fbem-26164	155	19	enterprises	enterprise	NOUN
fbem-26164	155	20	to	to	PART
fbem-26164	155	21	tax	tax	VERB
fbem-26164	155	22	incentives	incentive	NOUN
fbem-26164	155	23	highlights	highlight	VERB
fbem-26164	155	24	the	the	DET
fbem-26164	155	25	potential	potential	NOUN
fbem-26164	155	26	of	of	ADP
fbem-26164	155	27	these	these	DET
fbem-26164	155	28	policies	policy	NOUN
fbem-26164	155	29	in	in	ADP
fbem-26164	155	30	stimulating	stimulate	VERB
fbem-26164	155	31	innovation	innovation	NOUN
fbem-26164	155	32	-	-	PUNCT
fbem-26164	155	33	driven	drive	VERB
fbem-26164	155	34	growth	growth	NOUN
fbem-26164	155	35	.	.	PUNCT
fbem-26164	156	1	the	the	DET
fbem-26164	156	2	government	government	NOUN
fbem-26164	156	3	should	should	AUX
fbem-26164	156	4	consider	consider	VERB
fbem-26164	156	5	32	32	NUM
fbem-26164	156	6	strengthening	strengthen	VERB
fbem-26164	156	7	tax	tax	NOUN
fbem-26164	156	8	support	support	NOUN
fbem-26164	156	9	for	for	ADP
fbem-26164	156	10	r&d	r&d	NOUN
fbem-26164	156	11	activities	activity	NOUN
fbem-26164	156	12	,	,	PUNCT
fbem-26164	156	13	patent	patent	NOUN
fbem-26164	156	14	commercialization	commercialization	NOUN
fbem-26164	156	15	,	,	PUNCT
fbem-26164	156	16	and	and	CCONJ
fbem-26164	156	17	technology	technology	NOUN
fbem-26164	156	18	upgrading	upgrading	NOUN
fbem-26164	156	19	to	to	PART
fbem-26164	156	20	foster	foster	VERB
fbem-26164	156	21	a	a	DET
fbem-26164	156	22	more	more	ADV
fbem-26164	156	23	innovative	innovative	ADJ
fbem-26164	156	24	sme	sme	NOUN
fbem-26164	156	25	sector	sector	NOUN
fbem-26164	156	26	.	.	PUNCT
fbem-26164	157	1	(	(	PUNCT
fbem-26164	157	2	3	3	X
fbem-26164	157	3	)	)	PUNCT
fbem-26164	157	4	policy	policy	NOUN
fbem-26164	157	5	coordination	coordination	NOUN
fbem-26164	157	6	:	:	PUNCT
fbem-26164	157	7	tax	tax	NOUN
fbem-26164	157	8	incentives	incentive	NOUN
fbem-26164	157	9	should	should	AUX
fbem-26164	157	10	be	be	AUX
fbem-26164	157	11	coordinated	coordinate	VERB
fbem-26164	157	12	with	with	ADP
fbem-26164	157	13	other	other	ADJ
fbem-26164	157	14	sme	sme	NOUN
fbem-26164	157	15	support	support	NOUN
fbem-26164	157	16	measures	measure	NOUN
fbem-26164	157	17	,	,	PUNCT
fbem-26164	157	18	such	such	ADJ
fbem-26164	157	19	as	as	ADP
fbem-26164	157	20	financing	financing	NOUN
fbem-26164	157	21	assistance	assistance	NOUN
fbem-26164	157	22	,	,	PUNCT
fbem-26164	157	23	talent	talent	NOUN
fbem-26164	157	24	development	development	NOUN
fbem-26164	157	25	programs	program	NOUN
fbem-26164	157	26	,	,	PUNCT
fbem-26164	157	27	and	and	CCONJ
fbem-26164	157	28	regulatory	regulatory	ADJ
fbem-26164	157	29	reforms	reform	NOUN
fbem-26164	157	30	.	.	PUNCT
fbem-26164	158	1	this	this	DET
fbem-26164	158	2	integrated	integrate	VERB
fbem-26164	158	3	approach	approach	NOUN
fbem-26164	158	4	can	can	AUX
fbem-26164	158	5	create	create	VERB
fbem-26164	158	6	synergies	synergy	NOUN
fbem-26164	158	7	and	and	CCONJ
fbem-26164	158	8	enhance	enhance	VERB
fbem-26164	158	9	the	the	DET
fbem-26164	158	10	overall	overall	ADJ
fbem-26164	158	11	effectiveness	effectiveness	NOUN
fbem-26164	158	12	of	of	ADP
fbem-26164	158	13	sme	sme	ADJ
fbem-26164	158	14	growth	growth	NOUN
fbem-26164	158	15	policies	policy	NOUN
fbem-26164	158	16	.	.	PUNCT
fbem-26164	159	1	(	(	PUNCT
fbem-26164	159	2	4	4	X
fbem-26164	159	3	)	)	PUNCT
fbem-26164	159	4	dynamic	dynamic	ADJ
fbem-26164	159	5	policy	policy	NOUN
fbem-26164	159	6	evaluation	evaluation	NOUN
fbem-26164	159	7	:	:	PUNCT
fbem-26164	159	8	given	give	VERB
fbem-26164	159	9	the	the	DET
fbem-26164	159	10	rapidly	rapidly	ADV
fbem-26164	159	11	changing	change	VERB
fbem-26164	159	12	business	business	NOUN
fbem-26164	159	13	environment	environment	NOUN
fbem-26164	159	14	,	,	PUNCT
fbem-26164	159	15	particularly	particularly	ADV
fbem-26164	159	16	in	in	ADP
fbem-26164	159	17	technology	technology	NOUN
fbem-26164	159	18	-	-	PUNCT
fbem-26164	159	19	intensive	intensive	ADJ
fbem-26164	159	20	industries	industry	NOUN
fbem-26164	159	21	,	,	PUNCT
fbem-26164	159	22	tax	tax	NOUN
fbem-26164	159	23	incentive	incentive	NOUN
fbem-26164	159	24	policies	policy	NOUN
fbem-26164	159	25	need	need	VERB
fbem-26164	159	26	to	to	PART
fbem-26164	159	27	be	be	AUX
fbem-26164	159	28	regularly	regularly	ADV
fbem-26164	159	29	evaluated	evaluate	VERB
fbem-26164	159	30	and	and	CCONJ
fbem-26164	159	31	adjusted	adjust	VERB
fbem-26164	159	32	.	.	PUNCT
fbem-26164	160	1	this	this	PRON
fbem-26164	160	2	may	may	AUX
fbem-26164	160	3	involve	involve	VERB
fbem-26164	160	4	establishing	establish	VERB
fbem-26164	160	5	dynamic	dynamic	ADJ
fbem-26164	160	6	feedback	feedback	NOUN
fbem-26164	160	7	mechanisms	mechanism	NOUN
fbem-26164	160	8	to	to	PART
fbem-26164	160	9	assess	assess	VERB
fbem-26164	160	10	policy	policy	NOUN
fbem-26164	160	11	impacts	impact	NOUN
fbem-26164	160	12	and	and	CCONJ
fbem-26164	160	13	make	make	VERB
fbem-26164	160	14	timely	timely	ADJ
fbem-26164	160	15	adjustments	adjustment	NOUN
fbem-26164	160	16	.	.	PUNCT
fbem-26164	161	1	(	(	PUNCT
fbem-26164	161	2	5	5	X
fbem-26164	161	3	)	)	PUNCT
fbem-26164	161	4	regional	regional	ADJ
fbem-26164	161	5	considerations	consideration	NOUN
fbem-26164	161	6	:	:	PUNCT
fbem-26164	161	7	while	while	SCONJ
fbem-26164	161	8	our	our	PRON
fbem-26164	161	9	study	study	NOUN
fbem-26164	161	10	focuses	focus	VERB
fbem-26164	161	11	on	on	ADP
fbem-26164	161	12	national	national	ADJ
fbem-26164	161	13	-	-	PUNCT
fbem-26164	161	14	level	level	NOUN
fbem-26164	161	15	policies	policy	NOUN
fbem-26164	161	16	,	,	PUNCT
fbem-26164	161	17	future	future	ADJ
fbem-26164	161	18	research	research	NOUN
fbem-26164	161	19	can	can	AUX
fbem-26164	161	20	explore	explore	VERB
fbem-26164	161	21	how	how	SCONJ
fbem-26164	161	22	the	the	DET
fbem-26164	161	23	effectiveness	effectiveness	NOUN
fbem-26164	161	24	of	of	ADP
fbem-26164	161	25	tax	tax	NOUN
fbem-26164	161	26	incentives	incentive	NOUN
fbem-26164	161	27	varies	vary	VERB
fbem-26164	161	28	across	across	ADP
fbem-26164	161	29	different	different	ADJ
fbem-26164	161	30	regions	region	NOUN
fbem-26164	161	31	in	in	ADP
fbem-26164	161	32	china	china	PROPN
fbem-26164	161	33	,	,	PUNCT
fbem-26164	161	34	considering	consider	VERB
fbem-26164	161	35	factors	factor	NOUN
fbem-26164	161	36	such	such	ADJ
fbem-26164	161	37	as	as	ADP
fbem-26164	161	38	local	local	ADJ
fbem-26164	161	39	economic	economic	ADJ
fbem-26164	161	40	structures	structure	NOUN
fbem-26164	161	41	and	and	CCONJ
fbem-26164	161	42	development	development	NOUN
fbem-26164	161	43	levels	level	NOUN
fbem-26164	161	44	[	[	X
fbem-26164	161	45	20	20	NUM
fbem-26164	161	46	]	]	PUNCT
fbem-26164	161	47	.	.	PUNCT
fbem-26164	162	1	our	our	PRON
fbem-26164	162	2	study	study	NOUN
fbem-26164	162	3	contributes	contribute	VERB
fbem-26164	162	4	to	to	ADP
fbem-26164	162	5	the	the	DET
fbem-26164	162	6	literature	literature	NOUN
fbem-26164	162	7	on	on	ADP
fbem-26164	162	8	sme	sme	ADJ
fbem-26164	162	9	growth	growth	NOUN
fbem-26164	162	10	and	and	CCONJ
fbem-26164	162	11	tax	tax	NOUN
fbem-26164	162	12	policy	policy	NOUN
fbem-26164	162	13	effectiveness	effectiveness	NOUN
fbem-26164	162	14	.	.	PUNCT
fbem-26164	163	1	by	by	ADP
fbem-26164	163	2	providing	provide	VERB
fbem-26164	163	3	empirical	empirical	ADJ
fbem-26164	163	4	evidence	evidence	NOUN
fbem-26164	163	5	on	on	ADP
fbem-26164	163	6	the	the	DET
fbem-26164	163	7	industry	industry	NOUN
fbem-26164	163	8	-	-	PUNCT
fbem-26164	163	9	specific	specific	ADJ
fbem-26164	163	10	impacts	impact	NOUN
fbem-26164	163	11	of	of	ADP
fbem-26164	163	12	tax	tax	NOUN
fbem-26164	163	13	incentives	incentive	NOUN
fbem-26164	163	14	,	,	PUNCT
fbem-26164	163	15	we	we	PRON
fbem-26164	163	16	offer	offer	VERB
fbem-26164	163	17	valuable	valuable	ADJ
fbem-26164	163	18	insights	insight	NOUN
fbem-26164	163	19	for	for	SCONJ
fbem-26164	163	20	policymakers	policymaker	NOUN
fbem-26164	163	21	to	to	PART
fbem-26164	163	22	optimize	optimize	VERB
fbem-26164	163	23	sme	sme	NOUN
fbem-26164	163	24	support	support	NOUN
fbem-26164	163	25	systems	system	NOUN
fbem-26164	163	26	in	in	ADP
fbem-26164	163	27	the	the	DET
fbem-26164	163	28	context	context	NOUN
fbem-26164	163	29	of	of	ADP
fbem-26164	163	30	china	china	PROPN
fbem-26164	163	31	's	's	PART
fbem-26164	163	32	economic	economic	ADJ
fbem-26164	163	33	transformation	transformation	NOUN
fbem-26164	163	34	.	.	PUNCT
fbem-26164	164	1	however	however	ADV
fbem-26164	164	2	,	,	PUNCT
fbem-26164	164	3	this	this	DET
fbem-26164	164	4	study	study	NOUN
fbem-26164	164	5	also	also	ADV
fbem-26164	164	6	has	have	VERB
fbem-26164	164	7	some	some	DET
fbem-26164	164	8	limitations	limitation	NOUN
fbem-26164	164	9	,	,	PUNCT
fbem-26164	164	10	which	which	PRON
fbem-26164	164	11	point	point	VERB
fbem-26164	164	12	to	to	ADP
fbem-26164	164	13	directions	direction	NOUN
fbem-26164	164	14	for	for	ADP
fbem-26164	164	15	future	future	ADJ
fbem-26164	164	16	research	research	NOUN
fbem-26164	164	17	.	.	PUNCT
fbem-26164	165	1	firstly	firstly	ADV
fbem-26164	165	2	,	,	PUNCT
fbem-26164	165	3	the	the	DET
fbem-26164	165	4	impact	impact	NOUN
fbem-26164	165	5	of	of	ADP
fbem-26164	165	6	tax	tax	NOUN
fbem-26164	165	7	incentives	incentive	NOUN
fbem-26164	165	8	on	on	ADP
fbem-26164	165	9	smes	sme	NOUN
fbem-26164	165	10	'	'	PART
fbem-26164	165	11	longterm	longterm	PROPN
fbem-26164	165	12	performance	performance	NOUN
fbem-26164	165	13	and	and	CCONJ
fbem-26164	165	14	innovation	innovation	NOUN
fbem-26164	165	15	output	output	NOUN
fbem-26164	165	16	can	can	AUX
fbem-26164	165	17	be	be	AUX
fbem-26164	165	18	explored	explore	VERB
fbem-26164	165	19	.	.	PUNCT
fbem-26164	166	1	secondly	secondly	ADV
fbem-26164	166	2	,	,	PUNCT
fbem-26164	166	3	cross	cross	ADJ
fbem-26164	166	4	-	-	ADJ
fbem-26164	166	5	country	country	ADJ
fbem-26164	166	6	comparative	comparative	ADJ
fbem-26164	166	7	studies	study	NOUN
fbem-26164	166	8	can	can	AUX
fbem-26164	166	9	provide	provide	VERB
fbem-26164	166	10	insights	insight	NOUN
fbem-26164	166	11	into	into	ADP
fbem-26164	166	12	how	how	SCONJ
fbem-26164	166	13	institutional	institutional	ADJ
fbem-26164	166	14	contexts	context	NOUN
fbem-26164	166	15	shape	shape	VERB
fbem-26164	166	16	the	the	DET
fbem-26164	166	17	effectiveness	effectiveness	NOUN
fbem-26164	166	18	of	of	ADP
fbem-26164	166	19	tax	tax	NOUN
fbem-26164	166	20	incentives	incentive	NOUN
fbem-26164	166	21	.	.	PUNCT
fbem-26164	167	1	finally	finally	ADV
fbem-26164	167	2	,	,	PUNCT
fbem-26164	167	3	more	more	ADV
fbem-26164	167	4	nuanced	nuanced	ADJ
fbem-26164	167	5	analysis	analysis	NOUN
fbem-26164	167	6	of	of	ADP
fbem-26164	167	7	specific	specific	ADJ
fbem-26164	167	8	tax	tax	NOUN
fbem-26164	167	9	incentive	incentive	NOUN
fbem-26164	167	10	measures	measure	NOUN
fbem-26164	167	11	and	and	CCONJ
fbem-26164	167	12	their	their	PRON
fbem-26164	167	13	impact	impact	NOUN
fbem-26164	167	14	mechanisms	mechanism	NOUN
fbem-26164	167	15	can	can	AUX
fbem-26164	167	16	further	far	ADV
fbem-26164	167	17	inform	inform	VERB
fbem-26164	167	18	policy	policy	NOUN
fbem-26164	167	19	design.in	design.in	PROPN
fbem-26164	167	20	conclusion	conclusion	NOUN
fbem-26164	167	21	,	,	PUNCT
fbem-26164	167	22	while	while	SCONJ
fbem-26164	167	23	tax	tax	NOUN
fbem-26164	167	24	incentives	incentive	NOUN
fbem-26164	167	25	have	have	AUX
fbem-26164	167	26	proven	prove	VERB
fbem-26164	167	27	to	to	PART
fbem-26164	167	28	be	be	AUX
fbem-26164	167	29	an	an	DET
fbem-26164	167	30	effective	effective	ADJ
fbem-26164	167	31	tool	tool	NOUN
fbem-26164	167	32	in	in	ADP
fbem-26164	167	33	promoting	promote	VERB
fbem-26164	167	34	sme	sme	NOUN
fbem-26164	167	35	growth	growth	NOUN
fbem-26164	167	36	,	,	PUNCT
fbem-26164	167	37	their	their	PRON
fbem-26164	167	38	optimal	optimal	ADJ
fbem-26164	167	39	design	design	NOUN
fbem-26164	167	40	and	and	CCONJ
fbem-26164	167	41	implementation	implementation	NOUN
fbem-26164	167	42	require	require	VERB
fbem-26164	167	43	careful	careful	ADJ
fbem-26164	167	44	consideration	consideration	NOUN
fbem-26164	167	45	of	of	ADP
fbem-26164	167	46	industry	industry	NOUN
fbem-26164	167	47	characteristics	characteristic	NOUN
fbem-26164	167	48	,	,	PUNCT
fbem-26164	167	49	coordination	coordination	NOUN
fbem-26164	167	50	with	with	ADP
fbem-26164	167	51	other	other	ADJ
fbem-26164	167	52	policies	policy	NOUN
fbem-26164	167	53	,	,	PUNCT
fbem-26164	167	54	and	and	CCONJ
fbem-26164	167	55	continuous	continuous	ADJ
fbem-26164	167	56	evaluation	evaluation	NOUN
fbem-26164	167	57	.	.	PUNCT
fbem-26164	168	1	as	as	SCONJ
fbem-26164	168	2	smes	sme	NOUN
fbem-26164	168	3	continue	continue	VERB
fbem-26164	168	4	to	to	PART
fbem-26164	168	5	play	play	VERB
fbem-26164	168	6	a	a	DET
fbem-26164	168	7	crucial	crucial	ADJ
fbem-26164	168	8	role	role	NOUN
fbem-26164	168	9	in	in	ADP
fbem-26164	168	10	driving	drive	VERB
fbem-26164	168	11	innovation	innovation	NOUN
fbem-26164	168	12	and	and	CCONJ
fbem-26164	168	13	economic	economic	ADJ
fbem-26164	168	14	growth	growth	NOUN
fbem-26164	168	15	,	,	PUNCT
fbem-26164	168	16	refining	refine	VERB
fbem-26164	168	17	tax	tax	NOUN
fbem-26164	168	18	incentive	incentive	NOUN
fbem-26164	168	19	policies	policy	NOUN
fbem-26164	168	20	based	base	VERB
fbem-26164	168	21	on	on	ADP
fbem-26164	168	22	empirical	empirical	ADJ
fbem-26164	168	23	evidence	evidence	NOUN
fbem-26164	168	24	will	will	AUX
fbem-26164	168	25	be	be	AUX
fbem-26164	168	26	key	key	ADJ
fbem-26164	168	27	to	to	ADP
fbem-26164	168	28	fostering	foster	VERB
fbem-26164	168	29	a	a	DET
fbem-26164	168	30	vibrant	vibrant	ADJ
fbem-26164	168	31	and	and	CCONJ
fbem-26164	168	32	competitive	competitive	ADJ
fbem-26164	168	33	sme	sme	NOUN
fbem-26164	168	34	sector	sector	NOUN
fbem-26164	168	35	.	.	PUNCT
fbem-26164	169	1	references	reference	NOUN
fbem-26164	169	2	[	[	X
fbem-26164	169	3	1	1	NUM
fbem-26164	169	4	]	]	X
fbem-26164	169	5	zhong	zhong	PROPN
fbem-26164	169	6	,	,	PUNCT
fbem-26164	169	7	y.	y.	PROPN
fbem-26164	169	8	,	,	PUNCT
fbem-26164	169	9	liu	liu	PROPN
fbem-26164	169	10	,	,	PUNCT
fbem-26164	169	11	y.	y.	PROPN
fbem-26164	169	12	,	,	PUNCT
fbem-26164	169	13	gao	gao	PROPN
fbem-26164	169	14	,	,	PUNCT
fbem-26164	169	15	e.	e.	PROPN
fbem-26164	169	16	,	,	PUNCT
fbem-26164	169	17	wei	wei	PROPN
fbem-26164	169	18	,	,	PUNCT
fbem-26164	169	19	c.	c.	PROPN
fbem-26164	169	20	,	,	PUNCT
fbem-26164	169	21	wang	wang	PROPN
fbem-26164	169	22	,	,	PUNCT
fbem-26164	169	23	z.	z.	PROPN
fbem-26164	169	24	,	,	PUNCT
fbem-26164	169	25	&	&	CCONJ
fbem-26164	169	26	yan	yan	PROPN
fbem-26164	169	27	,	,	PUNCT
fbem-26164	169	28	c.	c.	PROPN
fbem-26164	169	29	(	(	PUNCT
fbem-26164	169	30	2024	2024	NUM
fbem-26164	169	31	)	)	PUNCT
fbem-26164	169	32	.	.	PUNCT
fbem-26164	170	1	deep	deep	ADJ
fbem-26164	170	2	learning	learn	VERB
fbem-26164	170	3	solutions	solution	NOUN
fbem-26164	170	4	for	for	ADP
fbem-26164	170	5	pneumonia	pneumonia	NOUN
fbem-26164	170	6	detection	detection	NOUN
fbem-26164	170	7	:	:	PUNCT
fbem-26164	170	8	performance	performance	NOUN
fbem-26164	170	9	comparison	comparison	NOUN
fbem-26164	170	10	of	of	ADP
fbem-26164	170	11	custom	custom	NOUN
fbem-26164	170	12	and	and	CCONJ
fbem-26164	170	13	transfer	transfer	NOUN
fbem-26164	170	14	learning	learning	NOUN
fbem-26164	170	15	models	model	NOUN
fbem-26164	170	16	.	.	PUNCT
fbem-26164	171	1	medrxiv	medrxiv	PROPN
fbem-26164	171	2	,	,	PUNCT
fbem-26164	171	3	2024	2024	NUM
fbem-26164	171	4	-	-	SYM
fbem-26164	171	5	06	06	NUM
fbem-26164	171	6	.	.	PUNCT
fbem-26164	172	1	[	[	X
fbem-26164	172	2	2	2	NUM
fbem-26164	172	3	]	]	SYM
fbem-26164	172	4	gu	gu	NOUN
fbem-26164	172	5	,	,	PUNCT
fbem-26164	172	6	w.	w.	PROPN
fbem-26164	172	7	,	,	PUNCT
fbem-26164	172	8	zhong	zhong	PROPN
fbem-26164	172	9	,	,	PUNCT
fbem-26164	172	10	y.	y.	PROPN
fbem-26164	172	11	,	,	PUNCT
fbem-26164	172	12	li	li	PROPN
fbem-26164	172	13	,	,	PUNCT
fbem-26164	172	14	s.	s.	PROPN
fbem-26164	172	15	,	,	PUNCT
fbem-26164	172	16	wei	wei	PROPN
fbem-26164	172	17	,	,	PUNCT
fbem-26164	172	18	c.	c.	PROPN
fbem-26164	172	19	,	,	PUNCT
fbem-26164	172	20	dong	dong	PROPN
fbem-26164	172	21	,	,	PUNCT
fbem-26164	172	22	l.	l.	PROPN
fbem-26164	172	23	,	,	PUNCT
fbem-26164	172	24	wang	wang	PROPN
fbem-26164	172	25	,	,	PUNCT
fbem-26164	172	26	z.	z.	PROPN
fbem-26164	172	27	,	,	PUNCT
fbem-26164	172	28	&	&	CCONJ
fbem-26164	172	29	yan	yan	PROPN
fbem-26164	172	30	,	,	PUNCT
fbem-26164	172	31	c.	c.	PROPN
fbem-26164	172	32	(	(	PUNCT
fbem-26164	172	33	2024	2024	NUM
fbem-26164	172	34	)	)	PUNCT
fbem-26164	172	35	.	.	PUNCT
fbem-26164	173	1	predicting	predict	VERB
fbem-26164	173	2	stock	stock	NOUN
fbem-26164	173	3	prices	price	NOUN
fbem-26164	173	4	with	with	ADP
fbem-26164	173	5	finbert	finbert	NOUN
fbem-26164	173	6	-	-	PUNCT
fbem-26164	173	7	lstm	lstm	NOUN
fbem-26164	173	8	:	:	PUNCT
fbem-26164	173	9	integrating	integrate	VERB
fbem-26164	173	10	news	news	NOUN
fbem-26164	173	11	sentiment	sentiment	NOUN
fbem-26164	173	12	analysis	analysis	NOUN
fbem-26164	173	13	.	.	PUNCT
fbem-26164	174	1	arxiv	arxiv	PROPN
fbem-26164	174	2	preprint	preprint	NOUN
fbem-26164	174	3	arxiv:2407.16150	arxiv:2407.16150	PROPN
fbem-26164	174	4	.	.	PUNCT
fbem-26164	175	1	[	[	X
fbem-26164	175	2	3	3	NUM
fbem-26164	175	3	]	]	X
fbem-26164	175	4	liu	liu	PROPN
fbem-26164	175	5	,	,	PUNCT
fbem-26164	175	6	j.	j.	PROPN
fbem-26164	175	7	,	,	PUNCT
fbem-26164	175	8	li	li	PROPN
fbem-26164	175	9	,	,	PUNCT
fbem-26164	175	10	k.	k.	PROPN
fbem-26164	175	11	,	,	PUNCT
fbem-26164	175	12	zhu	zhu	PROPN
fbem-26164	175	13	,	,	PUNCT
fbem-26164	175	14	a.	a.	PROPN
fbem-26164	175	15	,	,	PUNCT
fbem-26164	175	16	hong	hong	PROPN
fbem-26164	175	17	,	,	PUNCT
fbem-26164	175	18	b.	b.	PROPN
fbem-26164	175	19	,	,	PUNCT
fbem-26164	175	20	zhao	zhao	PROPN
fbem-26164	175	21	,	,	PUNCT
fbem-26164	175	22	p.	p.	PROPN
fbem-26164	175	23	,	,	PUNCT
fbem-26164	175	24	dai	dai	PROPN
fbem-26164	175	25	,	,	PUNCT
fbem-26164	175	26	s.	s.	PROPN
fbem-26164	175	27	,	,	PUNCT
fbem-26164	175	28	...	...	PUNCT
fbem-26164	175	29	&	&	CCONJ
fbem-26164	175	30	su	su	PROPN
fbem-26164	175	31	,	,	PUNCT
fbem-26164	175	32	h.	h.	PROPN
fbem-26164	175	33	(	(	PUNCT
fbem-26164	175	34	2024	2024	NUM
fbem-26164	175	35	)	)	PUNCT
fbem-26164	175	36	.	.	PUNCT
fbem-26164	176	1	application	application	NOUN
fbem-26164	176	2	of	of	ADP
fbem-26164	176	3	deep	deep	ADJ
fbem-26164	176	4	learning	learning	NOUN
fbem-26164	176	5	-	-	PUNCT
fbem-26164	176	6	based	base	VERB
fbem-26164	176	7	natural	natural	ADJ
fbem-26164	176	8	language	language	NOUN
fbem-26164	176	9	processing	processing	NOUN
fbem-26164	176	10	in	in	ADP
fbem-26164	176	11	multilingual	multilingual	ADJ
fbem-26164	176	12	sentiment	sentiment	NOUN
fbem-26164	176	13	analysis	analysis	NOUN
fbem-26164	176	14	.	.	PUNCT
fbem-26164	177	1	mediterranean	mediterranean	PROPN
fbem-26164	177	2	journal	journal	PROPN
fbem-26164	177	3	of	of	ADP
fbem-26164	177	4	basic	basic	ADJ
fbem-26164	177	5	and	and	CCONJ
fbem-26164	177	6	applied	apply	VERB
fbem-26164	177	7	sciences	science	NOUN
fbem-26164	177	8	(	(	PUNCT
fbem-26164	177	9	mjbas	mjbas	PROPN
fbem-26164	177	10	)	)	PUNCT
fbem-26164	177	11	,	,	PUNCT
fbem-26164	177	12	8(2	8(2	NUM
fbem-26164	177	13	)	)	PUNCT
fbem-26164	177	14	,	,	PUNCT
fbem-26164	177	15	243260	243260	NUM
fbem-26164	177	16	.	.	PUNCT
fbem-26164	178	1	[	[	X
fbem-26164	178	2	4	4	NUM
fbem-26164	178	3	]	]	SYM
fbem-26164	178	4	xu	xu	PROPN
fbem-26164	178	5	,	,	PUNCT
fbem-26164	178	6	q.	q.	PROPN
fbem-26164	178	7	,	,	PUNCT
fbem-26164	178	8	feng	feng	PROPN
fbem-26164	178	9	,	,	PUNCT
fbem-26164	178	10	z.	z.	PROPN
fbem-26164	178	11	,	,	PUNCT
fbem-26164	178	12	gong	gong	PROPN
fbem-26164	178	13	,	,	PUNCT
fbem-26164	178	14	c.	c.	PROPN
fbem-26164	178	15	,	,	PUNCT
fbem-26164	178	16	wu	wu	PROPN
fbem-26164	178	17	,	,	PUNCT
fbem-26164	178	18	x.	x.	PROPN
fbem-26164	178	19	,	,	PUNCT
fbem-26164	178	20	zhao	zhao	PROPN
fbem-26164	178	21	,	,	PUNCT
fbem-26164	178	22	h.	h.	PROPN
fbem-26164	178	23	,	,	PUNCT
fbem-26164	178	24	ye	ye	PROPN
fbem-26164	178	25	,	,	PUNCT
fbem-26164	178	26	z.	z.	PROPN
fbem-26164	178	27	,	,	PUNCT
fbem-26164	178	28	...	...	PUNCT
fbem-26164	178	29	&	&	CCONJ
fbem-26164	178	30	wei	wei	PROPN
fbem-26164	178	31	,	,	PUNCT
fbem-26164	178	32	c.	c.	PROPN
fbem-26164	178	33	(	(	PUNCT
fbem-26164	178	34	2024	2024	NUM
fbem-26164	178	35	)	)	PUNCT
fbem-26164	178	36	.	.	PUNCT
fbem-26164	179	1	applications	application	NOUN
fbem-26164	179	2	of	of	ADP
fbem-26164	179	3	explainable	explainable	ADJ
fbem-26164	179	4	ai	ai	NOUN
fbem-26164	179	5	in	in	ADP
fbem-26164	179	6	natural	natural	ADJ
fbem-26164	179	7	language	language	NOUN
fbem-26164	179	8	processing	processing	NOUN
fbem-26164	179	9	.	.	PUNCT
fbem-26164	180	1	global	global	ADJ
fbem-26164	180	2	academic	academic	ADJ
fbem-26164	180	3	frontiers	frontier	NOUN
fbem-26164	180	4	,	,	PUNCT
fbem-26164	180	5	2(3	2(3	NUM
fbem-26164	180	6	)	)	PUNCT
fbem-26164	180	7	,	,	PUNCT
fbem-26164	180	8	51	51	NUM
fbem-26164	180	9	-	-	SYM
fbem-26164	180	10	64	64	NUM
fbem-26164	180	11	.	.	PUNCT
fbem-26164	181	1	[	[	X
fbem-26164	181	2	5	5	NUM
fbem-26164	181	3	]	]	X
fbem-26164	181	4	gao	gao	PROPN
fbem-26164	181	5	,	,	PUNCT
fbem-26164	181	6	h.	h.	PROPN
fbem-26164	181	7	,	,	PUNCT
fbem-26164	181	8	wang	wang	PROPN
fbem-26164	181	9	,	,	PUNCT
fbem-26164	181	10	h.	h.	PROPN
fbem-26164	181	11	,	,	PUNCT
fbem-26164	181	12	feng	feng	PROPN
fbem-26164	181	13	,	,	PUNCT
fbem-26164	181	14	z.	z.	PROPN
fbem-26164	181	15	,	,	PUNCT
fbem-26164	181	16	fu	fu	PROPN
fbem-26164	181	17	,	,	PUNCT
fbem-26164	181	18	m.	m.	NOUN
fbem-26164	181	19	,	,	PUNCT
fbem-26164	181	20	ma	ma	PROPN
fbem-26164	181	21	,	,	PUNCT
fbem-26164	181	22	c.	c.	PROPN
fbem-26164	181	23	,	,	PUNCT
fbem-26164	181	24	pan	pan	PROPN
fbem-26164	181	25	,	,	PUNCT
fbem-26164	181	26	h.	h.	PROPN
fbem-26164	181	27	,	,	PUNCT
fbem-26164	181	28	...	...	PUNCT
fbem-26164	181	29	&	&	CCONJ
fbem-26164	181	30	li	li	PROPN
fbem-26164	181	31	,	,	PUNCT
fbem-26164	181	32	n.	n.	PROPN
fbem-26164	181	33	(	(	PUNCT
fbem-26164	181	34	2016	2016	NUM
fbem-26164	181	35	)	)	PUNCT
fbem-26164	181	36	.	.	PUNCT
fbem-26164	182	1	a	a	DET
fbem-26164	182	2	novel	novel	ADJ
fbem-26164	182	3	texture	texture	NOUN
fbem-26164	182	4	extraction	extraction	NOUN
fbem-26164	182	5	method	method	NOUN
fbem-26164	182	6	for	for	ADP
fbem-26164	182	7	the	the	DET
fbem-26164	182	8	sedimentary	sedimentary	ADJ
fbem-26164	182	9	structures	structure	NOUN
fbem-26164	182	10	’	'	PUNCT
fbem-26164	182	11	classification	classification	NOUN
fbem-26164	182	12	of	of	ADP
fbem-26164	182	13	petroleum	petroleum	NOUN
fbem-26164	182	14	imaging	imaging	NOUN
fbem-26164	182	15	logging	log	VERB
fbem-26164	182	16	.	.	PUNCT
fbem-26164	183	1	in	in	ADP
fbem-26164	183	2	pattern	pattern	NOUN
fbem-26164	183	3	recognition	recognition	NOUN
fbem-26164	183	4	:	:	PUNCT
fbem-26164	183	5	7th	7th	ADJ
fbem-26164	183	6	chinese	chinese	ADJ
fbem-26164	183	7	conference	conference	NOUN
fbem-26164	183	8	,	,	PUNCT
fbem-26164	183	9	ccpr	ccpr	NOUN
fbem-26164	183	10	2016	2016	NUM
fbem-26164	183	11	,	,	PUNCT
fbem-26164	183	12	chengdu	chengdu	PROPN
fbem-26164	183	13	,	,	PUNCT
fbem-26164	183	14	china	china	PROPN
fbem-26164	183	15	,	,	PUNCT
fbem-26164	183	16	november	november	PROPN
fbem-26164	183	17	5	5	NUM
fbem-26164	183	18	-	-	SYM
fbem-26164	183	19	7	7	NUM
fbem-26164	183	20	,	,	PUNCT
fbem-26164	183	21	2016	2016	NUM
fbem-26164	183	22	,	,	PUNCT
fbem-26164	183	23	proceedings	proceeding	NOUN
fbem-26164	183	24	,	,	PUNCT
fbem-26164	183	25	part	part	NOUN
fbem-26164	183	26	ii	ii	PROPN
fbem-26164	183	27	7	7	NUM
fbem-26164	183	28	(	(	PUNCT
fbem-26164	183	29	pp	pp	ADJ
fbem-26164	183	30	.	.	PUNCT
fbem-26164	183	31	161	161	NUM
fbem-26164	183	32	-	-	SYM
fbem-26164	183	33	172	172	NUM
fbem-26164	183	34	)	)	PUNCT
fbem-26164	183	35	.	.	PUNCT
fbem-26164	184	1	springer	springer	PROPN
fbem-26164	184	2	singapore	singapore	PROPN
fbem-26164	184	3	.	.	PUNCT
fbem-26164	185	1	[	[	X
fbem-26164	185	2	6	6	NUM
fbem-26164	185	3	]	]	SYM
fbem-26164	185	4	li	li	PROPN
fbem-26164	185	5	,	,	PUNCT
fbem-26164	185	6	w.	w.	PROPN
fbem-26164	185	7	,	,	PUNCT
fbem-26164	185	8	li	li	PROPN
fbem-26164	185	9	,	,	PUNCT
fbem-26164	185	10	h.	h.	PROPN
fbem-26164	185	11	,	,	PUNCT
fbem-26164	185	12	gong	gong	PROPN
fbem-26164	185	13	,	,	PUNCT
fbem-26164	185	14	a.	a.	NOUN
fbem-26164	185	15	,	,	PUNCT
fbem-26164	185	16	ou	ou	PROPN
fbem-26164	185	17	,	,	PUNCT
fbem-26164	185	18	y.	y.	PROPN
fbem-26164	185	19	,	,	PUNCT
fbem-26164	185	20	&	&	CCONJ
fbem-26164	185	21	li	li	PROPN
fbem-26164	185	22	,	,	PUNCT
fbem-26164	185	23	m.	m.	NOUN
fbem-26164	185	24	(	(	PUNCT
fbem-26164	185	25	2018	2018	NUM
fbem-26164	185	26	,	,	PUNCT
fbem-26164	185	27	august	august	PROPN
fbem-26164	185	28	)	)	PUNCT
fbem-26164	185	29	.	.	PUNCT
fbem-26164	186	1	an	an	DET
fbem-26164	186	2	intelligent	intelligent	ADJ
fbem-26164	186	3	electronic	electronic	ADJ
fbem-26164	186	4	lock	lock	NOUN
fbem-26164	186	5	for	for	ADP
fbem-26164	186	6	remote	remote	ADJ
fbem-26164	186	7	-	-	PUNCT
fbem-26164	186	8	control	control	NOUN
fbem-26164	186	9	system	system	NOUN
fbem-26164	186	10	based	base	VERB
fbem-26164	186	11	on	on	ADP
fbem-26164	186	12	the	the	DET
fbem-26164	186	13	internet	internet	NOUN
fbem-26164	186	14	of	of	ADP
fbem-26164	186	15	things	thing	NOUN
fbem-26164	186	16	.	.	PUNCT
fbem-26164	187	1	in	in	ADP
fbem-26164	187	2	journal	journal	PROPN
fbem-26164	187	3	of	of	ADP
fbem-26164	187	4	physics	physics	PROPN
fbem-26164	187	5	:	:	PUNCT
fbem-26164	187	6	conference	conference	NOUN
fbem-26164	187	7	series	series	NOUN
fbem-26164	187	8	(	(	PUNCT
fbem-26164	187	9	vol	vol	NOUN
fbem-26164	187	10	.	.	PUNCT
fbem-26164	187	11	1069	1069	NUM
fbem-26164	187	12	,	,	PUNCT
fbem-26164	187	13	no	no	INTJ
fbem-26164	187	14	.	.	NOUN
fbem-26164	187	15	1	1	NUM
fbem-26164	187	16	,	,	PUNCT
fbem-26164	187	17	p.	p.	NOUN
fbem-26164	187	18	012134	012134	NUM
fbem-26164	187	19	)	)	PUNCT
fbem-26164	187	20	.	.	PUNCT
fbem-26164	188	1	iop	iop	NOUN
fbem-26164	188	2	publishing	publishing	NOUN
fbem-26164	188	3	.	.	PUNCT
fbem-26164	189	1	[	[	X
fbem-26164	189	2	7	7	NUM
fbem-26164	189	3	]	]	X
fbem-26164	189	4	wang	wang	PROPN
fbem-26164	189	5	,	,	PUNCT
fbem-26164	189	6	z.	z.	PROPN
fbem-26164	189	7	,	,	PUNCT
fbem-26164	189	8	yan	yan	PROPN
fbem-26164	189	9	,	,	PUNCT
fbem-26164	189	10	h.	h.	PROPN
fbem-26164	189	11	,	,	PUNCT
fbem-26164	189	12	wei	wei	PROPN
fbem-26164	189	13	,	,	PUNCT
fbem-26164	189	14	c.	c.	PROPN
fbem-26164	189	15	,	,	PUNCT
fbem-26164	189	16	wang	wang	PROPN
fbem-26164	189	17	,	,	PUNCT
fbem-26164	189	18	j.	j.	PROPN
fbem-26164	189	19	,	,	PUNCT
fbem-26164	189	20	bo	bo	PROPN
fbem-26164	189	21	,	,	PUNCT
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fbem-26164	189	29	2024	2024	NUM
fbem-26164	189	30	)	)	PUNCT
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fbem-26164	190	5	decision	decision	NOUN
fbem-26164	190	6	-	-	PUNCT
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fbem-26164	190	8	strategies	strategy	NOUN
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fbem-26164	192	22	z.	z.	PROPN
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fbem-26164	192	29	2024	2024	NUM
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fbem-26164	192	31	.	.	PUNCT
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fbem-26164	193	4	context	context	NOUN
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fbem-26164	193	6	system	system	NOUN
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fbem-26164	193	10	machine	machine	NOUN
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fbem-26164	196	10	user	user	NOUN
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fbem-26164	196	12	.	.	PUNCT
fbem-26164	197	1	international	international	ADJ
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fbem-26164	197	5	science	science	NOUN
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fbem-26164	197	10	3(2	3(2	NUM
fbem-26164	197	11	)	)	PUNCT
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fbem-26164	197	14	-	-	SYM
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fbem-26164	197	16	.	.	PUNCT
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fbem-26164	198	2	10	10	NUM
fbem-26164	198	3	]	]	X
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fbem-26164	198	8	2024	2024	NUM
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fbem-26164	198	10	.	.	PUNCT
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fbem-26164	199	4	in	in	ADP
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fbem-26164	199	12	on	on	ADP
fbem-26164	199	13	cross	cross	NOUN
fbem-26164	199	14	modal	modal	NOUN
fbem-26164	199	15	ai	ai	PROPN
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fbem-26164	199	17	.	.	PUNCT
fbem-26164	199	18	journal	journal	NOUN
fbem-26164	199	19	of	of	ADP
fbem-26164	199	20	computing	computing	NOUN
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fbem-26164	199	22	electronic	electronic	ADJ
fbem-26164	199	23	information	information	NOUN
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fbem-26164	199	25	,	,	PUNCT
fbem-26164	199	26	13(3	13(3	NUM
fbem-26164	199	27	)	)	PUNCT
fbem-26164	199	28	,	,	PUNCT
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fbem-26164	199	30	-	-	SYM
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fbem-26164	199	32	.	.	PUNCT
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fbem-26164	200	2	11	11	NUM
fbem-26164	200	3	]	]	X
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fbem-26164	200	6	y.	y.	PROPN
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fbem-26164	200	15	.	.	PUNCT
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fbem-26164	201	7	.	.	PUNCT
fbem-26164	202	1	academic	academic	ADJ
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fbem-26164	202	4	science	science	NOUN
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fbem-26164	202	8	10(2	10(2	NUM
fbem-26164	202	9	)	)	PUNCT
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fbem-26164	202	11	109	109	NUM
fbem-26164	202	12	-	-	SYM
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fbem-26164	202	14	.	.	PUNCT
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fbem-26164	203	6	y.	y.	PROPN
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fbem-26164	203	8	&	&	CCONJ
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fbem-26164	203	13	2024	2024	NUM
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fbem-26164	204	9	12(2	12(2	NUM
fbem-26164	204	10	)	)	PUNCT
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fbem-26164	204	13	-	-	SYM
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fbem-26164	205	3	]	]	SYM
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fbem-26164	205	8	2024	2024	NUM
fbem-26164	205	9	)	)	PUNCT
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fbem-26164	206	8	consumer	consumer	NOUN
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fbem-26164	210	12	.	.	PUNCT
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fbem-26164	214	18	y.	y.	PROPN
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fbem-26164	214	23	,	,	PUNCT
fbem-26164	214	24	&	&	CCONJ
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fbem-26164	214	29	2024	2024	NUM
fbem-26164	214	30	)	)	PUNCT
fbem-26164	214	31	.	.	PUNCT
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fbem-26164	217	11	)	)	PUNCT
fbem-26164	217	12	.	.	PUNCT
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fbem-26164	219	13	(	(	PUNCT
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fbem-26164	220	2	-	-	SYM
fbem-26164	220	3	279	279	NUM
fbem-26164	220	4	)	)	PUNCT
fbem-26164	220	5	.	.	PUNCT
fbem-26164	221	1	[	[	X
fbem-26164	221	2	18	18	NUM
fbem-26164	221	3	]	]	X
fbem-26164	221	4	xia	xia	PROPN
fbem-26164	221	5	,	,	PUNCT
fbem-26164	221	6	y.	y.	PROPN
fbem-26164	221	7	,	,	PUNCT
fbem-26164	221	8	liu	liu	PROPN
fbem-26164	221	9	,	,	PUNCT
fbem-26164	221	10	s.	s.	PROPN
fbem-26164	221	11	,	,	PUNCT
fbem-26164	221	12	yu	yu	PROPN
fbem-26164	221	13	,	,	PUNCT
fbem-26164	221	14	q.	q.	PROPN
fbem-26164	221	15	,	,	PUNCT
fbem-26164	221	16	deng	deng	PROPN
fbem-26164	221	17	,	,	PUNCT
fbem-26164	221	18	l.	l.	PROPN
fbem-26164	221	19	,	,	PUNCT
fbem-26164	221	20	zhang	zhang	PROPN
fbem-26164	221	21	,	,	PUNCT
fbem-26164	221	22	y.	y.	PROPN
fbem-26164	221	23	,	,	PUNCT
fbem-26164	221	24	su	su	PROPN
fbem-26164	221	25	,	,	PUNCT
fbem-26164	221	26	h.	h.	PROPN
fbem-26164	221	27	,	,	PUNCT
fbem-26164	221	28	&	&	CCONJ
fbem-26164	221	29	zheng	zheng	PROPN
fbem-26164	221	30	,	,	PUNCT
fbem-26164	221	31	k.	k.	PROPN
fbem-26164	221	32	(	(	PUNCT
fbem-26164	221	33	2023	2023	NUM
fbem-26164	221	34	)	)	PUNCT
fbem-26164	221	35	.	.	PUNCT
fbem-26164	222	1	parameterized	parameterized	ADJ
fbem-26164	222	2	decision	decision	NOUN
fbem-26164	222	3	-	-	PUNCT
fbem-26164	222	4	making	making	NOUN
fbem-26164	222	5	with	with	ADP
fbem-26164	222	6	multi	multi	ADJ
fbem-26164	222	7	-	-	ADJ
fbem-26164	222	8	modal	modal	ADJ
fbem-26164	222	9	perception	perception	NOUN
fbem-26164	222	10	for	for	ADP
fbem-26164	222	11	autonomous	autonomous	ADJ
fbem-26164	222	12	driving	driving	NOUN
fbem-26164	222	13	.	.	PUNCT
fbem-26164	223	1	arxiv	arxiv	PROPN
fbem-26164	223	2	preprint	preprint	NOUN
fbem-26164	223	3	arxiv:2312.11935	arxiv:2312.11935	ADV
fbem-26164	223	4	.	.	PUNCT
fbem-26164	224	1	[	[	X
fbem-26164	224	2	19	19	NUM
fbem-26164	224	3	]	]	X
fbem-26164	224	4	qiu	qiu	PROPN
fbem-26164	224	5	,	,	PUNCT
fbem-26164	224	6	l.	l.	PROPN
fbem-26164	224	7	,	,	PUNCT
fbem-26164	224	8	&	&	CCONJ
fbem-26164	224	9	liu	liu	PROPN
fbem-26164	224	10	,	,	PUNCT
fbem-26164	224	11	m.	m.	NOUN
fbem-26164	224	12	(	(	PUNCT
fbem-26164	224	13	2024	2024	NUM
fbem-26164	224	14	)	)	PUNCT
fbem-26164	224	15	.	.	PUNCT
fbem-26164	225	1	innovative	innovative	ADJ
fbem-26164	225	2	design	design	NOUN
fbem-26164	225	3	of	of	ADP
fbem-26164	225	4	cultural	cultural	ADJ
fbem-26164	225	5	souvenirs	souvenir	NOUN
fbem-26164	225	6	based	base	VERB
fbem-26164	225	7	on	on	ADP
fbem-26164	225	8	deep	deep	ADJ
fbem-26164	225	9	learning	learning	NOUN
fbem-26164	225	10	and	and	CCONJ
fbem-26164	225	11	cad	cad	PROPN
fbem-26164	225	12	.	.	PUNCT
fbem-26164	226	1	[	[	X
fbem-26164	226	2	20	20	NUM
fbem-26164	226	3	]	]	X
fbem-26164	226	4	liu	liu	PROPN
fbem-26164	226	5	,	,	PUNCT
fbem-26164	226	6	m.	m.	NOUN
fbem-26164	226	7	,	,	PUNCT
fbem-26164	226	8	&	&	CCONJ
fbem-26164	226	9	li	li	PROPN
fbem-26164	226	10	,	,	PUNCT
fbem-26164	226	11	y.	y.	PROPN
fbem-26164	226	12	(	(	PUNCT
fbem-26164	226	13	2023	2023	NUM
fbem-26164	226	14	,	,	PUNCT
fbem-26164	226	15	october	october	PROPN
fbem-26164	226	16	)	)	PUNCT
fbem-26164	226	17	.	.	PUNCT
fbem-26164	227	1	numerical	numerical	ADJ
fbem-26164	227	2	analysis	analysis	NOUN
fbem-26164	227	3	and	and	CCONJ
fbem-26164	227	4	calculation	calculation	NOUN
fbem-26164	227	5	of	of	ADP
fbem-26164	227	6	urban	urban	ADJ
fbem-26164	227	7	landscape	landscape	NOUN
fbem-26164	227	8	spatial	spatial	ADJ
fbem-26164	227	9	pattern	pattern	NOUN
fbem-26164	227	10	.	.	PUNCT
fbem-26164	228	1	in	in	ADP
fbem-26164	228	2	2nd	2nd	ADJ
fbem-26164	228	3	international	international	ADJ
fbem-26164	228	4	conference	conference	NOUN
fbem-26164	228	5	on	on	ADP
fbem-26164	228	6	intelligent	intelligent	ADJ
fbem-26164	228	7	design	design	NOUN
fbem-26164	228	8	and	and	CCONJ
fbem-26164	228	9	innovative	innovative	ADJ
fbem-26164	228	10	technology	technology	NOUN
fbem-26164	228	11	(	(	PUNCT
fbem-26164	228	12	icidit	icidit	NOUN
fbem-26164	228	13	2023	2023	NUM
fbem-26164	228	14	)	)	PUNCT
fbem-26164	228	15	(	(	PUNCT
fbem-26164	228	16	pp	pp	X
fbem-26164	228	17	.	.	PUNCT
fbem-26164	229	1	113	113	NUM
fbem-26164	229	2	-	-	SYM
fbem-26164	229	3	119	119	NUM
fbem-26164	229	4	)	)	PUNCT
fbem-26164	229	5	.	.	PUNCT
fbem-26164	230	1	atlantis	atlantis	PROPN
fbem-26164	230	2	press	press	PROPN
fbem-26164	230	3	.	.	PUNCT
fbem-26164	231	1	[	[	X
fbem-26164	231	2	21	21	NUM
fbem-26164	231	3	]	]	X
fbem-26164	231	4	lin	lin	PROPN
fbem-26164	231	5	,	,	PUNCT
fbem-26164	231	6	y.	y.	NOUN
fbem-26164	231	7	discussion	discussion	NOUN
fbem-26164	231	8	on	on	ADP
fbem-26164	231	9	the	the	DET
fbem-26164	231	10	development	development	NOUN
fbem-26164	231	11	of	of	ADP
fbem-26164	231	12	artificial	artificial	ADJ
fbem-26164	231	13	intelligence	intelligence	NOUN
fbem-26164	231	14	by	by	ADP
fbem-26164	231	15	computer	computer	NOUN
fbem-26164	231	16	information	information	NOUN
fbem-26164	231	17	technology	technology	NOUN
fbem-26164	231	18	.	.	PUNCT
fbem-26164	232	1	[	[	X
fbem-26164	232	2	22	22	NUM
fbem-26164	232	3	]	]	X
fbem-26164	232	4	lin	lin	PROPN
fbem-26164	232	5	,	,	PUNCT
fbem-26164	232	6	y.	y.	PROPN
fbem-26164	232	7	(	(	PUNCT
fbem-26164	232	8	2023	2023	NUM
fbem-26164	232	9	)	)	PUNCT
fbem-26164	232	10	.	.	PUNCT
fbem-26164	233	1	optimization	optimization	NOUN
fbem-26164	233	2	and	and	CCONJ
fbem-26164	233	3	use	use	NOUN
fbem-26164	233	4	of	of	ADP
fbem-26164	233	5	cloud	cloud	NOUN
fbem-26164	233	6	computing	computing	NOUN
fbem-26164	233	7	in	in	ADP
fbem-26164	233	8	big	big	ADJ
fbem-26164	233	9	data	datum	NOUN
fbem-26164	233	10	science	science	NOUN
fbem-26164	233	11	.	.	PUNCT
fbem-26164	234	1	computing	computing	NOUN
fbem-26164	234	2	,	,	PUNCT
fbem-26164	234	3	performance	performance	NOUN
fbem-26164	234	4	and	and	CCONJ
fbem-26164	234	5	communication	communication	NOUN
fbem-26164	234	6	systems	system	NOUN
fbem-26164	234	7	,	,	PUNCT
fbem-26164	234	8	7(1	7(1	NUM
fbem-26164	234	9	)	)	PUNCT
fbem-26164	234	10	,	,	PUNCT
fbem-26164	234	11	119	119	NUM
fbem-26164	234	12	-	-	SYM
fbem-26164	234	13	124	124	NUM
fbem-26164	234	14	.	.	PUNCT
fbem-26164	235	1	[	[	X
fbem-26164	235	2	23	23	NUM
fbem-26164	235	3	]	]	X
fbem-26164	235	4	lin	lin	PROPN
fbem-26164	235	5	,	,	PUNCT
fbem-26164	235	6	y.	y.	PROPN
fbem-26164	235	7	(	(	PUNCT
fbem-26164	235	8	2024	2024	NUM
fbem-26164	235	9	)	)	PUNCT
fbem-26164	235	10	.	.	PUNCT
fbem-26164	236	1	application	application	NOUN
fbem-26164	236	2	and	and	CCONJ
fbem-26164	236	3	challenges	challenge	NOUN
fbem-26164	236	4	of	of	ADP
fbem-26164	236	5	computer	computer	NOUN
fbem-26164	236	6	networks	network	NOUN
fbem-26164	236	7	in	in	ADP
fbem-26164	236	8	distance	distance	NOUN
fbem-26164	236	9	education	education	NOUN
fbem-26164	236	10	.	.	PUNCT
fbem-26164	237	1	computing	computing	NOUN
fbem-26164	237	2	,	,	PUNCT
fbem-26164	237	3	performance	performance	NOUN
fbem-26164	237	4	and	and	CCONJ
fbem-26164	237	5	communication	communication	NOUN
fbem-26164	237	6	systems	system	NOUN
fbem-26164	237	7	,	,	PUNCT
fbem-26164	237	8	8(1	8(1	NOUN
fbem-26164	237	9	)	)	PUNCT
fbem-26164	237	10	,	,	PUNCT
fbem-26164	237	11	17	17	NUM
fbem-26164	237	12	-	-	SYM
fbem-26164	237	13	24	24	NUM
fbem-26164	237	14	.	.	PUNCT
fbem-26164	238	1	33	33	NUM
fbem-26164	239	1	[	[	SYM
fbem-26164	239	2	24	24	NUM
fbem-26164	239	3	]	]	X
fbem-26164	239	4	lin	lin	PROPN
fbem-26164	239	5	,	,	PUNCT
fbem-26164	239	6	y.	y.	PROPN
fbem-26164	239	7	(	(	PUNCT
fbem-26164	239	8	2024	2024	NUM
fbem-26164	239	9	)	)	PUNCT
fbem-26164	239	10	.	.	PUNCT
fbem-26164	240	1	design	design	NOUN
fbem-26164	240	2	of	of	ADP
fbem-26164	240	3	urban	urban	ADJ
fbem-26164	240	4	road	road	NOUN
fbem-26164	240	5	fault	fault	NOUN
fbem-26164	240	6	detection	detection	NOUN
fbem-26164	240	7	system	system	NOUN
fbem-26164	240	8	based	base	VERB
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fbem-26164	240	10	artificial	artificial	ADJ
fbem-26164	240	11	neural	neural	ADJ
fbem-26164	240	12	network	network	NOUN
fbem-26164	240	13	and	and	CCONJ
fbem-26164	240	14	deep	deep	ADJ
fbem-26164	240	15	learning	learning	NOUN
fbem-26164	240	16	.	.	PUNCT
fbem-26164	241	1	frontiers	frontier	NOUN
fbem-26164	241	2	in	in	ADP
fbem-26164	241	3	neuroscience	neuroscience	NOUN
fbem-26164	241	4	,	,	PUNCT
fbem-26164	241	5	18	18	NUM
fbem-26164	241	6	,	,	PUNCT
fbem-26164	241	7	1369832	1369832	NUM
fbem-26164	241	8	.	.	PUNCT
fbem-26164	242	1	[	[	X
fbem-26164	242	2	25	25	NUM
fbem-26164	242	3	]	]	X
fbem-26164	242	4	lin	lin	PROPN
fbem-26164	242	5	,	,	PUNCT
fbem-26164	242	6	y.	y.	PROPN
fbem-26164	242	7	(	(	PUNCT
fbem-26164	242	8	2023	2023	NUM
fbem-26164	242	9	)	)	PUNCT
fbem-26164	242	10	.	.	PUNCT
fbem-26164	243	1	construction	construction	NOUN
fbem-26164	243	2	of	of	ADP
fbem-26164	243	3	computer	computer	NOUN
fbem-26164	243	4	network	network	NOUN
fbem-26164	243	5	security	security	NOUN
fbem-26164	243	6	system	system	NOUN
fbem-26164	243	7	in	in	ADP
fbem-26164	243	8	the	the	DET
fbem-26164	243	9	era	era	NOUN
fbem-26164	243	10	of	of	ADP
fbem-26164	243	11	big	big	ADJ
fbem-26164	243	12	data	datum	NOUN
fbem-26164	243	13	.	.	PUNCT
fbem-26164	244	1	advances	advance	NOUN
fbem-26164	244	2	in	in	ADP
fbem-26164	244	3	computer	computer	NOUN
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fbem-26164	244	5	communication	communication	NOUN
fbem-26164	244	6	,	,	PUNCT
fbem-26164	244	7	4(3	4(3	NUM
fbem-26164	244	8	)	)	PUNCT
fbem-26164	244	9	.	.	PUNCT