id	sid	tid	token	lemma	pos
fbem-27658	1	1	frontiers	frontier	NOUN
fbem-27658	1	2	in	in	ADP
fbem-27658	1	3	business	business	NOUN
fbem-27658	1	4	,	,	PUNCT
fbem-27658	1	5	economics	economic	NOUN
fbem-27658	1	6	and	and	CCONJ
fbem-27658	1	7	management	management	NOUN
fbem-27658	1	8	issn	issn	PROPN
fbem-27658	1	9	:	:	PUNCT
fbem-27658	1	10	2766	2766	NUM
fbem-27658	1	11	-	-	PUNCT
fbem-27658	1	12	824x	824x	NUM
fbem-27658	1	13	|	|	ADJ
fbem-27658	1	14	vol	vol	NOUN
fbem-27658	1	15	.	.	PROPN
fbem-27658	1	16	17	17	NUM
fbem-27658	1	17	,	,	PUNCT
fbem-27658	1	18	no	no	INTJ
fbem-27658	1	19	.	.	NOUN
fbem-27658	1	20	2	2	NUM
fbem-27658	1	21	,	,	PUNCT
fbem-27658	1	22	2024	2024	NUM
fbem-27658	1	23	156	156	NUM
fbem-27658	1	24	the	the	DET
fbem-27658	1	25	impact	impact	NOUN
fbem-27658	1	26	of	of	ADP
fbem-27658	1	27	export	export	NOUN
fbem-27658	1	28	tax	tax	NOUN
fbem-27658	1	29	rebates	rebate	NOUN
fbem-27658	1	30	on	on	ADP
fbem-27658	1	31	industrial	industrial	ADJ
fbem-27658	1	32	upgrading	upgrading	NOUN
fbem-27658	1	33	:	:	PUNCT
fbem-27658	1	34	a	a	DET
fbem-27658	1	35	literature	literature	NOUN
fbem-27658	1	36	review	review	NOUN
fbem-27658	1	37	yingqi	yingqi	PROPN
fbem-27658	1	38	wang	wang	PROPN
fbem-27658	1	39	school	school	PROPN
fbem-27658	1	40	of	of	ADP
fbem-27658	1	41	economics	economic	NOUN
fbem-27658	1	42	,	,	PUNCT
fbem-27658	1	43	guangdong	guangdong	PROPN
fbem-27658	1	44	peizheng	peizheng	PROPN
fbem-27658	1	45	college	college	PROPN
fbem-27658	1	46	,	,	PUNCT
fbem-27658	1	47	guangzhou	guangzhou	PROPN
fbem-27658	1	48	city	city	PROPN
fbem-27658	1	49	,	,	PUNCT
fbem-27658	1	50	510830	510830	NUM
fbem-27658	1	51	,	,	PUNCT
fbem-27658	1	52	china	china	PROPN
fbem-27658	1	53	gzwyq695663@163.com	gzwyq695663@163.com	PROPN
fbem-27658	1	54	abstract	abstract	NOUN
fbem-27658	1	55	:	:	PUNCT
fbem-27658	1	56	as	as	SCONJ
fbem-27658	1	57	china	china	PROPN
fbem-27658	1	58	's	's	PART
fbem-27658	1	59	economy	economy	NOUN
fbem-27658	1	60	gradually	gradually	ADV
fbem-27658	1	61	shifts	shift	NOUN
fbem-27658	1	62	towards	towards	ADP
fbem-27658	1	63	a	a	DET
fbem-27658	1	64	stage	stage	NOUN
fbem-27658	1	65	of	of	ADP
fbem-27658	1	66	high	high	ADJ
fbem-27658	1	67	-	-	PUNCT
fbem-27658	1	68	quality	quality	NOUN
fbem-27658	1	69	development	development	NOUN
fbem-27658	1	70	,	,	PUNCT
fbem-27658	1	71	issues	issue	NOUN
fbem-27658	1	72	such	such	ADJ
fbem-27658	1	73	as	as	ADP
fbem-27658	1	74	insufficient	insufficient	ADJ
fbem-27658	1	75	demand	demand	NOUN
fbem-27658	1	76	and	and	CCONJ
fbem-27658	1	77	overcapacity	overcapacity	NOUN
fbem-27658	1	78	are	be	AUX
fbem-27658	1	79	becoming	become	VERB
fbem-27658	1	80	increasingly	increasingly	ADV
fbem-27658	1	81	prominent	prominent	ADJ
fbem-27658	1	82	.	.	PUNCT
fbem-27658	2	1	the	the	DET
fbem-27658	2	2	development	development	NOUN
fbem-27658	2	3	model	model	NOUN
fbem-27658	2	4	of	of	ADP
fbem-27658	2	5	extensive	extensive	ADJ
fbem-27658	2	6	economy	economy	NOUN
fbem-27658	2	7	is	be	AUX
fbem-27658	2	8	no	no	ADV
fbem-27658	2	9	longer	long	ADV
fbem-27658	2	10	sustainable	sustainable	ADJ
fbem-27658	2	11	,	,	PUNCT
fbem-27658	2	12	and	and	CCONJ
fbem-27658	2	13	the	the	DET
fbem-27658	2	14	economic	economic	ADJ
fbem-27658	2	15	operation	operation	NOUN
fbem-27658	2	16	is	be	AUX
fbem-27658	2	17	facing	face	VERB
fbem-27658	2	18	huge	huge	ADJ
fbem-27658	2	19	risks	risk	NOUN
fbem-27658	2	20	and	and	CCONJ
fbem-27658	2	21	challenges	challenge	NOUN
fbem-27658	2	22	.	.	PUNCT
fbem-27658	3	1	the	the	DET
fbem-27658	3	2	adjustment	adjustment	NOUN
fbem-27658	3	3	and	and	CCONJ
fbem-27658	3	4	upgrading	upgrading	NOUN
fbem-27658	3	5	of	of	ADP
fbem-27658	3	6	industrial	industrial	ADJ
fbem-27658	3	7	structure	structure	NOUN
fbem-27658	3	8	has	have	AUX
fbem-27658	3	9	become	become	VERB
fbem-27658	3	10	an	an	DET
fbem-27658	3	11	inevitable	inevitable	ADJ
fbem-27658	3	12	choice	choice	NOUN
fbem-27658	3	13	.	.	PUNCT
fbem-27658	4	1	in	in	ADP
fbem-27658	4	2	this	this	DET
fbem-27658	4	3	context	context	NOUN
fbem-27658	4	4	,	,	PUNCT
fbem-27658	4	5	the	the	DET
fbem-27658	4	6	export	export	NOUN
fbem-27658	4	7	tax	tax	NOUN
fbem-27658	4	8	rebate	rebate	NOUN
fbem-27658	4	9	policy	policy	NOUN
fbem-27658	4	10	,	,	PUNCT
fbem-27658	4	11	as	as	ADP
fbem-27658	4	12	one	one	NUM
fbem-27658	4	13	of	of	ADP
fbem-27658	4	14	the	the	DET
fbem-27658	4	15	important	important	ADJ
fbem-27658	4	16	means	mean	NOUN
fbem-27658	4	17	to	to	PART
fbem-27658	4	18	promote	promote	VERB
fbem-27658	4	19	fore	fore	NOUN
fbem-27658	4	20	ign	ign	NOUN
fbem-27658	4	21	trade	trade	NOUN
fbem-27658	4	22	and	and	CCONJ
fbem-27658	4	23	industrial	industrial	ADJ
fbem-27658	4	24	upgrading	upgrading	NOUN
fbem-27658	4	25	,	,	PUNCT
fbem-27658	4	26	not	not	PART
fbem-27658	4	27	only	only	ADV
fbem-27658	4	28	has	have	VERB
fbem-27658	4	29	significant	significant	ADJ
fbem-27658	4	30	practical	practical	ADJ
fbem-27658	4	31	value	value	NOUN
fbem-27658	4	32	for	for	ADP
fbem-27658	4	33	in	in	ADP
fbem-27658	4	34	-	-	PUNCT
fbem-27658	4	35	depth	depth	NOUN
fbem-27658	4	36	exploration	exploration	NOUN
fbem-27658	4	37	and	and	CCONJ
fbem-27658	4	38	analysis	analysis	NOUN
fbem-27658	4	39	,	,	PUNCT
fbem-27658	4	40	but	but	CCONJ
fbem-27658	4	41	also	also	ADV
fbem-27658	4	42	has	have	VERB
fbem-27658	4	43	profound	profound	ADJ
fbem-27658	4	44	significance	significance	NOUN
fbem-27658	4	45	for	for	ADP
fbem-27658	4	46	guiding	guide	VERB
fbem-27658	4	47	future	future	ADJ
fbem-27658	4	48	policy	policy	NOUN
fbem-27658	4	49	formulation	formulation	NOUN
fbem-27658	4	50	and	and	CCONJ
fbem-27658	4	51	practice	practice	NOUN
fbem-27658	4	52	.	.	PUNCT
fbem-27658	5	1	this	this	DET
fbem-27658	5	2	article	article	NOUN
fbem-27658	5	3	aims	aim	VERB
fbem-27658	5	4	to	to	PART
fbem-27658	5	5	systematically	systematically	ADV
fbem-27658	5	6	integrate	integrate	VERB
fbem-27658	5	7	and	and	CCONJ
fbem-27658	5	8	extract	extract	VERB
fbem-27658	5	9	ex	ex	PRON
fbem-27658	5	10	isting	iste	VERB
fbem-27658	5	11	research	research	NOUN
fbem-27658	5	12	results	result	NOUN
fbem-27658	5	13	,	,	PUNCT
fbem-27658	5	14	deepen	deepen	VERB
fbem-27658	5	15	the	the	DET
fbem-27658	5	16	understanding	understanding	NOUN
fbem-27658	5	17	of	of	ADP
fbem-27658	5	18	the	the	DET
fbem-27658	5	19	mechanism	mechanism	NOUN
fbem-27658	5	20	and	and	CCONJ
fbem-27658	5	21	impact	impact	NOUN
fbem-27658	5	22	of	of	ADP
fbem-27658	5	23	china	china	PROPN
fbem-27658	5	24	's	's	PART
fbem-27658	5	25	export	export	NOUN
fbem-27658	5	26	tax	tax	NOUN
fbem-27658	5	27	rebate	rebate	NOUN
fbem-27658	5	28	policy	policy	NOUN
fbem-27658	5	29	in	in	ADP
fbem-27658	5	30	promoting	promote	VERB
fbem-27658	5	31	industrial	industrial	ADJ
fbem-27658	5	32	upgrading	upgrading	NOUN
fbem-27658	5	33	,	,	PUNCT
fbem-27658	5	34	and	and	CCONJ
fbem-27658	5	35	provide	provide	VERB
fbem-27658	5	36	some	some	DET
fbem-27658	5	37	research	research	NOUN
fbem-27658	5	38	clues	clue	NOUN
fbem-27658	5	39	for	for	ADP
fbem-27658	5	40	further	further	ADJ
fbem-27658	5	41	research	research	NOUN
fbem-27658	5	42	by	by	ADP
fbem-27658	5	43	domestic	domestic	ADJ
fbem-27658	5	44	and	and	CCONJ
fbem-27658	5	45	foreign	foreign	ADJ
fbem-27658	5	46	scholars	scholar	NOUN
fbem-27658	5	47	.	.	PUNCT
fbem-27658	6	1	keywords	keyword	NOUN
fbem-27658	6	2	:	:	PUNCT
fbem-27658	6	3	industrial	industrial	ADJ
fbem-27658	6	4	upgrading	upgrading	NOUN
fbem-27658	6	5	,	,	PUNCT
fbem-27658	6	6	export	export	NOUN
fbem-27658	6	7	tax	tax	NOUN
fbem-27658	6	8	rebate	rebate	NOUN
fbem-27658	6	9	,	,	PUNCT
fbem-27658	6	10	differentiated	differentiated	ADJ
fbem-27658	6	11	export	export	NOUN
fbem-27658	6	12	tax	tax	NOUN
fbem-27658	6	13	rebate	rebate	NOUN
fbem-27658	6	14	.	.	PUNCT
fbem-27658	7	1	1	1	X
fbem-27658	7	2	.	.	X
fbem-27658	7	3	introduction	introduction	NOUN
fbem-27658	7	4	since	since	SCONJ
fbem-27658	7	5	the	the	DET
fbem-27658	7	6	reform	reform	NOUN
fbem-27658	7	7	and	and	CCONJ
fbem-27658	7	8	opening	opening	NOUN
fbem-27658	7	9	up	up	ADP
fbem-27658	7	10	,	,	PUNCT
fbem-27658	7	11	promoting	promote	VERB
fbem-27658	7	12	industrial	industrial	ADJ
fbem-27658	7	13	structure	structure	NOUN
fbem-27658	7	14	upgrading	upgrading	NOUN
fbem-27658	7	15	has	have	AUX
fbem-27658	7	16	been	be	AUX
fbem-27658	7	17	one	one	NUM
fbem-27658	7	18	of	of	ADP
fbem-27658	7	19	the	the	DET
fbem-27658	7	20	key	key	ADJ
fbem-27658	7	21	factors	factor	NOUN
fbem-27658	7	22	driving	drive	VERB
fbem-27658	7	23	china	china	PROPN
fbem-27658	7	24	's	's	PART
fbem-27658	7	25	economic	economic	ADJ
fbem-27658	7	26	development	development	NOUN
fbem-27658	7	27	.	.	PUNCT
fbem-27658	8	1	the	the	DET
fbem-27658	8	2	chinese	chinese	ADJ
fbem-27658	8	3	government	government	NOUN
fbem-27658	8	4	has	have	AUX
fbem-27658	8	5	been	be	AUX
fbem-27658	8	6	promoting	promote	VERB
fbem-27658	8	7	industrial	industrial	ADJ
fbem-27658	8	8	upgrading	upgrading	NOUN
fbem-27658	8	9	and	and	CCONJ
fbem-27658	8	10	technological	technological	ADJ
fbem-27658	8	11	innovation	innovation	NOUN
fbem-27658	8	12	,	,	PUNCT
fbem-27658	8	13	and	and	CCONJ
fbem-27658	8	14	the	the	DET
fbem-27658	8	15	export	export	NOUN
fbem-27658	8	16	tax	tax	NOUN
fbem-27658	8	17	rebate	rebate	NOUN
fbem-27658	8	18	policy	policy	NOUN
fbem-27658	8	19	,	,	PUNCT
fbem-27658	8	20	as	as	ADP
fbem-27658	8	21	an	an	DET
fbem-27658	8	22	important	important	ADJ
fbem-27658	8	23	means	mean	NOUN
fbem-27658	8	24	of	of	ADP
fbem-27658	8	25	macroeconomic	macroeconomic	ADJ
fbem-27658	8	26	regulation	regulation	NOUN
fbem-27658	8	27	,	,	PUNCT
fbem-27658	8	28	has	have	VERB
fbem-27658	8	29	a	a	DET
fbem-27658	8	30	significant	significant	ADJ
fbem-27658	8	31	impact	impact	NOUN
fbem-27658	8	32	on	on	ADP
fbem-27658	8	33	china	china	PROPN
fbem-27658	8	34	's	's	PART
fbem-27658	8	35	industrial	industrial	ADJ
fbem-27658	8	36	structure	structure	NOUN
fbem-27658	8	37	upgrading	upgrading	NOUN
fbem-27658	8	38	.	.	PUNCT
fbem-27658	9	1	through	through	ADP
fbem-27658	9	2	in	in	ADP
fbem-27658	9	3	-	-	PUNCT
fbem-27658	9	4	depth	depth	NOUN
fbem-27658	9	5	research	research	NOUN
fbem-27658	9	6	on	on	ADP
fbem-27658	9	7	the	the	DET
fbem-27658	9	8	relationship	relationship	NOUN
fbem-27658	9	9	between	between	ADP
fbem-27658	9	10	export	export	NOUN
fbem-27658	9	11	tax	tax	NOUN
fbem-27658	9	12	rebate	rebate	NOUN
fbem-27658	9	13	policies	policy	NOUN
fbem-27658	9	14	and	and	CCONJ
fbem-27658	9	15	industrial	industrial	ADJ
fbem-27658	9	16	upgrading	upgrading	NOUN
fbem-27658	9	17	,	,	PUNCT
fbem-27658	9	18	specific	specific	ADJ
fbem-27658	9	19	paths	path	NOUN
fbem-27658	9	20	and	and	CCONJ
fbem-27658	9	21	mechanisms	mechanism	NOUN
fbem-27658	9	22	for	for	ADP
fbem-27658	9	23	policy	policy	NOUN
fbem-27658	9	24	adjustments	adjustment	NOUN
fbem-27658	9	25	to	to	PART
fbem-27658	9	26	optimize	optimize	VERB
fbem-27658	9	27	industrial	industrial	ADJ
fbem-27658	9	28	structure	structure	NOUN
fbem-27658	9	29	can	can	AUX
fbem-27658	9	30	be	be	AUX
fbem-27658	9	31	revealed	reveal	VERB
fbem-27658	9	32	,	,	PUNCT
fbem-27658	9	33	providing	provide	VERB
fbem-27658	9	34	theoretical	theoretical	ADJ
fbem-27658	9	35	support	support	NOUN
fbem-27658	9	36	and	and	CCONJ
fbem-27658	9	37	decision	decision	NOUN
fbem-27658	9	38	-	-	PUNCT
fbem-27658	9	39	making	making	NOUN
fbem-27658	9	40	references	reference	NOUN
fbem-27658	9	41	for	for	ADP
fbem-27658	9	42	the	the	DET
fbem-27658	9	43	government	government	NOUN
fbem-27658	9	44	to	to	PART
fbem-27658	9	45	formulate	formulate	VERB
fbem-27658	9	46	more	more	ADV
fbem-27658	9	47	scientific	scientific	ADJ
fbem-27658	9	48	and	and	CCONJ
fbem-27658	9	49	reasonable	reasonable	ADJ
fbem-27658	9	50	export	export	NOUN
fbem-27658	9	51	tax	tax	NOUN
fbem-27658	9	52	rebate	rebate	NOUN
fbem-27658	9	53	policies	policy	NOUN
fbem-27658	9	54	.	.	PUNCT
fbem-27658	10	1	at	at	ADP
fbem-27658	10	2	the	the	DET
fbem-27658	10	3	same	same	ADJ
fbem-27658	10	4	time	time	NOUN
fbem-27658	10	5	,	,	PUNCT
fbem-27658	10	6	it	it	PRON
fbem-27658	10	7	also	also	ADV
fbem-27658	10	8	helps	help	VERB
fbem-27658	10	9	enterprises	enterprise	NOUN
fbem-27658	10	10	better	well	ADV
fbem-27658	10	11	grasp	grasp	VERB
fbem-27658	10	12	policy	policy	NOUN
fbem-27658	10	13	guidance	guidance	NOUN
fbem-27658	10	14	and	and	CCONJ
fbem-27658	10	15	market	market	NOUN
fbem-27658	10	16	opportunities	opportunity	NOUN
fbem-27658	10	17	,	,	PUNCT
fbem-27658	10	18	accelerate	accelerate	VERB
fbem-27658	10	19	technological	technological	ADJ
fbem-27658	10	20	innovation	innovation	NOUN
fbem-27658	10	21	and	and	CCONJ
fbem-27658	10	22	industrial	industrial	ADJ
fbem-27658	10	23	upgrading	upgrading	NOUN
fbem-27658	10	24	,	,	PUNCT
fbem-27658	10	25	and	and	CCONJ
fbem-27658	10	26	enhance	enhance	VERB
fbem-27658	10	27	international	international	ADJ
fbem-27658	10	28	competitiveness	competitiveness	NOUN
fbem-27658	10	29	.	.	PUNCT
fbem-27658	11	1	reasonable	reasonable	ADJ
fbem-27658	11	2	adjustment	adjustment	NOUN
fbem-27658	11	3	of	of	ADP
fbem-27658	11	4	export	export	NOUN
fbem-27658	11	5	tax	tax	NOUN
fbem-27658	11	6	rebates	rebate	NOUN
fbem-27658	11	7	will	will	AUX
fbem-27658	11	8	have	have	VERB
fbem-27658	11	9	a	a	DET
fbem-27658	11	10	positive	positive	ADJ
fbem-27658	11	11	impact	impact	NOUN
fbem-27658	11	12	on	on	ADP
fbem-27658	11	13	the	the	DET
fbem-27658	11	14	relevant	relevant	ADJ
fbem-27658	11	15	industrial	industrial	ADJ
fbem-27658	11	16	structure	structure	NOUN
fbem-27658	11	17	,	,	PUNCT
fbem-27658	11	18	promote	promote	VERB
fbem-27658	11	19	technological	technological	ADJ
fbem-27658	11	20	innovation	innovation	NOUN
fbem-27658	11	21	and	and	CCONJ
fbem-27658	11	22	industrial	industrial	ADJ
fbem-27658	11	23	upgrading	upgrading	NOUN
fbem-27658	11	24	of	of	ADP
fbem-27658	11	25	enterprises	enterprise	NOUN
fbem-27658	11	26	,	,	PUNCT
fbem-27658	11	27	and	and	CCONJ
fbem-27658	11	28	improve	improve	VERB
fbem-27658	11	29	the	the	DET
fbem-27658	11	30	overall	overall	ADJ
fbem-27658	11	31	quality	quality	NOUN
fbem-27658	11	32	and	and	CCONJ
fbem-27658	11	33	grade	grade	NOUN
fbem-27658	11	34	of	of	ADP
fbem-27658	11	35	exported	export	VERB
fbem-27658	11	36	products	product	NOUN
fbem-27658	11	37	.	.	PUNCT
fbem-27658	12	1	thus	thus	ADV
fbem-27658	12	2	,	,	PUNCT
fbem-27658	12	3	promoting	promote	VERB
fbem-27658	12	4	the	the	DET
fbem-27658	12	5	development	development	NOUN
fbem-27658	12	6	of	of	ADP
fbem-27658	12	7	industries	industry	NOUN
fbem-27658	12	8	towards	towards	ADP
fbem-27658	12	9	high	high	ADJ
fbem-27658	12	10	-	-	PUNCT
fbem-27658	12	11	end	end	NOUN
fbem-27658	12	12	and	and	CCONJ
fbem-27658	12	13	intelligent	intelligent	ADJ
fbem-27658	12	14	directions	direction	NOUN
fbem-27658	12	15	,	,	PUNCT
fbem-27658	12	16	optimizing	optimize	VERB
fbem-27658	12	17	and	and	CCONJ
fbem-27658	12	18	improving	improve	VERB
fbem-27658	12	19	china	china	PROPN
fbem-27658	12	20	's	's	PART
fbem-27658	12	21	product	product	NOUN
fbem-27658	12	22	export	export	NOUN
fbem-27658	12	23	structure	structure	NOUN
fbem-27658	12	24	,	,	PUNCT
fbem-27658	12	25	enhancing	enhance	VERB
fbem-27658	12	26	the	the	DET
fbem-27658	12	27	country	country	NOUN
fbem-27658	12	28	's	's	PART
fbem-27658	12	29	overall	overall	ADJ
fbem-27658	12	30	export	export	NOUN
fbem-27658	12	31	competitiveness	competitiveness	NOUN
fbem-27658	12	32	and	and	CCONJ
fbem-27658	12	33	trade	trade	NOUN
fbem-27658	12	34	status	status	NOUN
fbem-27658	12	35	,	,	PUNCT
fbem-27658	12	36	and	and	CCONJ
fbem-27658	12	37	promoting	promote	VERB
fbem-27658	12	38	high	high	ADJ
fbem-27658	12	39	-	-	PUNCT
fbem-27658	12	40	quality	quality	NOUN
fbem-27658	12	41	economic	economic	ADJ
fbem-27658	12	42	growth	growth	NOUN
fbem-27658	12	43	in	in	ADP
fbem-27658	12	44	china	china	PROPN
fbem-27658	12	45	.	.	PUNCT
fbem-27658	13	1	therefore	therefore	ADV
fbem-27658	13	2	,	,	PUNCT
fbem-27658	13	3	exploring	explore	VERB
fbem-27658	13	4	the	the	DET
fbem-27658	13	5	impact	impact	NOUN
fbem-27658	13	6	of	of	ADP
fbem-27658	13	7	export	export	NOUN
fbem-27658	13	8	tax	tax	NOUN
fbem-27658	13	9	rebates	rebate	NOUN
fbem-27658	13	10	on	on	ADP
fbem-27658	13	11	industrial	industrial	ADJ
fbem-27658	13	12	structure	structure	NOUN
fbem-27658	13	13	is	be	AUX
fbem-27658	13	14	of	of	ADP
fbem-27658	13	15	great	great	ADJ
fbem-27658	13	16	significance	significance	NOUN
fbem-27658	13	17	.	.	PUNCT
fbem-27658	14	1	2	2	X
fbem-27658	14	2	.	.	X
fbem-27658	14	3	literature	literature	NOUN
fbem-27658	14	4	review	review	VERB
fbem-27658	14	5	2.1	2.1	NUM
fbem-27658	14	6	.	.	PUNCT
fbem-27658	15	1	a	a	DET
fbem-27658	15	2	review	review	NOUN
fbem-27658	15	3	of	of	ADP
fbem-27658	15	4	relevant	relevant	ADJ
fbem-27658	15	5	research	research	NOUN
fbem-27658	15	6	on	on	ADP
fbem-27658	15	7	export	export	NOUN
fbem-27658	15	8	tax	tax	NOUN
fbem-27658	15	9	rebates	rebate	VERB
fbem-27658	15	10	different	different	ADJ
fbem-27658	15	11	scholars	scholar	NOUN
fbem-27658	15	12	analyze	analyze	VERB
fbem-27658	15	13	the	the	DET
fbem-27658	15	14	impact	impact	NOUN
fbem-27658	15	15	of	of	ADP
fbem-27658	15	16	export	export	NOUN
fbem-27658	15	17	tax	tax	NOUN
fbem-27658	15	18	rebates	rebate	NOUN
fbem-27658	15	19	from	from	ADP
fbem-27658	15	20	multiple	multiple	ADJ
fbem-27658	15	21	perspectives	perspective	NOUN
fbem-27658	15	22	:	:	PUNCT
fbem-27658	15	23	against	against	ADP
fbem-27658	15	24	the	the	DET
fbem-27658	15	25	backdrop	backdrop	NOUN
fbem-27658	15	26	of	of	ADP
fbem-27658	15	27	the	the	DET
fbem-27658	15	28	china	china	PROPN
fbem-27658	15	29	us	us	PROPN
fbem-27658	15	30	trade	trade	PROPN
fbem-27658	15	31	friction	friction	NOUN
fbem-27658	15	32	,	,	PUNCT
fbem-27658	15	33	the	the	DET
fbem-27658	15	34	global	global	ADJ
fbem-27658	15	35	supply	supply	NOUN
fbem-27658	15	36	chain	chain	NOUN
fbem-27658	15	37	industry	industry	NOUN
fbem-27658	15	38	chain	chain	NOUN
fbem-27658	15	39	is	be	AUX
fbem-27658	15	40	facing	face	VERB
fbem-27658	15	41	a	a	DET
fbem-27658	15	42	deep	deep	ADJ
fbem-27658	15	43	restructuring	restructuring	NOUN
fbem-27658	15	44	,	,	PUNCT
fbem-27658	15	45	which	which	PRON
fbem-27658	15	46	is	be	AUX
fbem-27658	15	47	also	also	ADV
fbem-27658	15	48	a	a	DET
fbem-27658	15	49	critical	critical	ADJ
fbem-27658	15	50	period	period	NOUN
fbem-27658	15	51	for	for	SCONJ
fbem-27658	15	52	china	china	PROPN
fbem-27658	15	53	to	to	PART
fbem-27658	15	54	seek	seek	VERB
fbem-27658	15	55	industrial	industrial	ADJ
fbem-27658	15	56	structure	structure	NOUN
fbem-27658	15	57	upgrading	upgrading	NOUN
fbem-27658	15	58	and	and	CCONJ
fbem-27658	15	59	improve	improve	VERB
fbem-27658	15	60	the	the	DET
fbem-27658	15	61	international	international	ADJ
fbem-27658	15	62	competitiveness	competitiveness	NOUN
fbem-27658	15	63	of	of	ADP
fbem-27658	15	64	export	export	NOUN
fbem-27658	15	65	products	product	NOUN
fbem-27658	15	66	.	.	PUNCT
fbem-27658	16	1	china	china	PROPN
fbem-27658	16	2	has	have	AUX
fbem-27658	16	3	also	also	ADV
fbem-27658	16	4	made	make	VERB
fbem-27658	16	5	adjustments	adjustment	NOUN
fbem-27658	16	6	to	to	PART
fbem-27658	16	7	export	export	VERB
fbem-27658	16	8	tax	tax	NOUN
fbem-27658	16	9	rebates	rebate	NOUN
fbem-27658	16	10	(	(	PUNCT
fbem-27658	16	11	chao	chao	PROPN
fbem-27658	16	12	,	,	PUNCT
fbem-27658	16	13	yu	yu	PROPN
fbem-27658	16	14	,	,	PUNCT
fbem-27658	16	15	&	&	CCONJ
fbem-27658	16	16	yu	yu	PROPN
fbem-27658	16	17	,	,	PUNCT
fbem-27658	16	18	2006	2006	NUM
fbem-27658	16	19	;	;	PUNCT
fbem-27658	16	20	sharma	sharma	NOUN
fbem-27658	16	21	,	,	PUNCT
fbem-27658	16	22	2019	2019	NUM
fbem-27658	16	23	;	;	PUNCT
fbem-27658	16	24	du	du	PROPN
fbem-27658	16	25	li	li	PROPN
fbem-27658	16	26	&	&	CCONJ
fbem-27658	16	27	chen	chen	PROPN
fbem-27658	16	28	fengmei	fengmei	PROPN
fbem-27658	16	29	,	,	PUNCT
fbem-27658	16	30	2022	2022	NUM
fbem-27658	16	31	)	)	PUNCT
fbem-27658	16	32	.	.	PUNCT
fbem-27658	17	1	some	some	DET
fbem-27658	17	2	scholars	scholar	NOUN
fbem-27658	17	3	have	have	VERB
fbem-27658	17	4	a	a	DET
fbem-27658	17	5	positive	positive	ADJ
fbem-27658	17	6	impact	impact	NOUN
fbem-27658	17	7	on	on	ADP
fbem-27658	17	8	export	export	NOUN
fbem-27658	17	9	tax	tax	NOUN
fbem-27658	17	10	rebates	rebate	NOUN
fbem-27658	17	11	.	.	PUNCT
fbem-27658	18	1	chen	chen	PROPN
fbem-27658	18	2	ping	ping	PROPN
fbem-27658	18	3	and	and	CCONJ
fbem-27658	18	4	huang	huang	PROPN
fbem-27658	18	5	jianmei	jianmei	PROPN
fbem-27658	18	6	(	(	PUNCT
fbem-27658	18	7	2004	2004	NUM
fbem-27658	18	8	)	)	PUNCT
fbem-27658	18	9	introduced	introduce	VERB
fbem-27658	18	10	the	the	DET
fbem-27658	18	11	concept	concept	NOUN
fbem-27658	18	12	of	of	ADP
fbem-27658	18	13	real	real	ADJ
fbem-27658	18	14	effective	effective	ADJ
fbem-27658	18	15	exchange	exchange	NOUN
fbem-27658	18	16	rate	rate	NOUN
fbem-27658	18	17	to	to	PART
fbem-27658	18	18	systematically	systematically	ADV
fbem-27658	18	19	explain	explain	VERB
fbem-27658	18	20	the	the	DET
fbem-27658	18	21	internal	internal	ADJ
fbem-27658	18	22	logic	logic	NOUN
fbem-27658	18	23	of	of	ADP
fbem-27658	18	24	how	how	SCONJ
fbem-27658	18	25	export	export	NOUN
fbem-27658	18	26	tax	tax	NOUN
fbem-27658	18	27	rebates	rebate	NOUN
fbem-27658	18	28	can	can	AUX
fbem-27658	18	29	enhance	enhance	VERB
fbem-27658	18	30	export	export	NOUN
fbem-27658	18	31	profitability	profitability	NOUN
fbem-27658	18	32	and	and	CCONJ
fbem-27658	18	33	expand	expand	VERB
fbem-27658	18	34	export	export	NOUN
fbem-27658	18	35	scale	scale	NOUN
fbem-27658	18	36	.	.	PUNCT
fbem-27658	19	1	at	at	ADP
fbem-27658	19	2	the	the	DET
fbem-27658	19	3	same	same	ADJ
fbem-27658	19	4	time	time	NOUN
fbem-27658	19	5	,	,	PUNCT
fbem-27658	19	6	empirical	empirical	ADJ
fbem-27658	19	7	analysis	analysis	NOUN
fbem-27658	19	8	tools	tool	NOUN
fbem-27658	19	9	such	such	ADJ
fbem-27658	19	10	as	as	ADP
fbem-27658	19	11	cointegration	cointegration	NOUN
fbem-27658	19	12	analysis	analysis	NOUN
fbem-27658	19	13	and	and	CCONJ
fbem-27658	19	14	panel	panel	NOUN
fbem-27658	19	15	data	datum	NOUN
fbem-27658	19	16	analysis	analysis	NOUN
fbem-27658	19	17	based	base	VERB
fbem-27658	19	18	on	on	ADP
fbem-27658	19	19	the	the	DET
fbem-27658	19	20	ec	ec	PROPN
fbem-27658	19	21	m	m	PROPN
fbem-27658	19	22	model	model	NOUN
fbem-27658	19	23	were	be	AUX
fbem-27658	19	24	used	use	VERB
fbem-27658	19	25	to	to	PART
fbem-27658	19	26	empirically	empirically	ADV
fbem-27658	19	27	test	test	VERB
fbem-27658	19	28	the	the	DET
fbem-27658	19	29	actual	actual	ADJ
fbem-27658	19	30	effect	effect	NOUN
fbem-27658	19	31	of	of	ADP
fbem-27658	19	32	china	china	PROPN
fbem-27658	19	33	's	's	PART
fbem-27658	19	34	export	export	NOUN
fbem-27658	19	35	tax	tax	NOUN
fbem-27658	19	36	rebate	rebate	NOUN
fbem-27658	19	37	policy	policy	NOUN
fbem-27658	19	38	on	on	ADP
fbem-27658	19	39	promoting	promote	VERB
fbem-27658	19	40	exports	export	NOUN
fbem-27658	19	41	,	,	PUNCT
fbem-27658	19	42	supporting	support	VERB
fbem-27658	19	43	the	the	DET
fbem-27658	19	44	view	view	NOUN
fbem-27658	19	45	that	that	SCONJ
fbem-27658	19	46	export	export	NOUN
fbem-27658	19	47	tax	tax	NOUN
fbem-27658	19	48	rebates	rebate	NOUN
fbem-27658	19	49	have	have	AUX
fbem-27658	19	50	a	a	DET
fbem-27658	19	51	positive	positive	ADJ
fbem-27658	19	52	effect	effect	NOUN
fbem-27658	19	53	.	.	PUNCT
fbem-27658	20	1	based	base	VERB
fbem-27658	20	2	on	on	ADP
fbem-27658	20	3	this	this	PRON
fbem-27658	20	4	,	,	PUNCT
fbem-27658	20	5	forward	forward	ADV
fbem-27658	20	6	-	-	PUNCT
fbem-27658	20	7	looking	look	VERB
fbem-27658	20	8	policy	policy	NOUN
fbem-27658	20	9	recommendations	recommendation	NOUN
fbem-27658	20	10	were	be	AUX
fbem-27658	20	11	proposed	propose	VERB
fbem-27658	20	12	.	.	PUNCT
fbem-27658	21	1	wang	wang	PROPN
fbem-27658	21	2	wanlu	wanlu	PROPN
fbem-27658	21	3	(	(	PUNCT
fbem-27658	21	4	2022	2022	NUM
fbem-27658	21	5	)	)	PUNCT
fbem-27658	21	6	believes	believe	VERB
fbem-27658	21	7	that	that	SCONJ
fbem-27658	21	8	increasing	increase	VERB
fbem-27658	21	9	the	the	DET
fbem-27658	21	10	export	export	NOUN
fbem-27658	21	11	tax	tax	NOUN
fbem-27658	21	12	rebate	rebate	NOUN
fbem-27658	21	13	rate	rate	NOUN
fbem-27658	21	14	has	have	VERB
fbem-27658	21	15	a	a	DET
fbem-27658	21	16	positive	positive	ADJ
fbem-27658	21	17	impact	impact	NOUN
fbem-27658	21	18	on	on	ADP
fbem-27658	21	19	overall	overall	ADJ
fbem-27658	21	20	foreign	foreign	ADJ
fbem-27658	21	21	trade	trade	NOUN
fbem-27658	21	22	exports	export	NOUN
fbem-27658	21	23	,	,	PUNCT
fbem-27658	21	24	but	but	CCONJ
fbem-27658	21	25	this	this	DET
fbem-27658	21	26	effect	effect	NOUN
fbem-27658	21	27	has	have	VERB
fbem-27658	21	28	a	a	DET
fbem-27658	21	29	relatively	relatively	ADV
fbem-27658	21	30	limited	limited	ADJ
fbem-27658	21	31	effect	effect	NOUN
fbem-27658	21	32	on	on	ADP
fbem-27658	21	33	improving	improve	VERB
fbem-27658	21	34	export	export	NOUN
fbem-27658	21	35	cost	cost	NOUN
fbem-27658	21	36	profit	profit	NOUN
fbem-27658	21	37	margins	margin	NOUN
fbem-27658	21	38	in	in	ADP
fbem-27658	21	39	specific	specific	ADJ
fbem-27658	21	40	industries	industry	NOUN
fbem-27658	21	41	such	such	ADJ
fbem-27658	21	42	as	as	ADP
fbem-27658	21	43	textiles	textile	NOUN
fbem-27658	21	44	.	.	PUNCT
fbem-27658	22	1	under	under	ADP
fbem-27658	22	2	the	the	DET
fbem-27658	22	3	same	same	ADJ
fbem-27658	22	4	framework	framework	NOUN
fbem-27658	22	5	of	of	ADP
fbem-27658	22	6	export	export	NOUN
fbem-27658	22	7	tax	tax	NOUN
fbem-27658	22	8	rebate	rebate	NOUN
fbem-27658	22	9	rates	rate	NOUN
fbem-27658	22	10	,	,	PUNCT
fbem-27658	22	11	there	there	PRON
fbem-27658	22	12	are	be	VERB
fbem-27658	22	13	significant	significant	ADJ
fbem-27658	22	14	heterogeneous	heterogeneous	ADJ
fbem-27658	22	15	reactions	reaction	NOUN
fbem-27658	22	16	among	among	ADP
fbem-27658	22	17	different	different	ADJ
fbem-27658	22	18	industries	industry	NOUN
fbem-27658	22	19	,	,	PUNCT
fbem-27658	22	20	trade	trade	NOUN
fbem-27658	22	21	models	model	NOUN
fbem-27658	22	22	,	,	PUNCT
fbem-27658	22	23	or	or	CCONJ
fbem-27658	22	24	enterprise	enterprise	NOUN
fbem-27658	22	25	properties	property	NOUN
fbem-27658	22	26	.	.	PUNCT
fbem-27658	23	1	dou	dou	ADJ
fbem-27658	23	2	haoran	haoran	NOUN
fbem-27658	23	3	(	(	PUNCT
fbem-27658	23	4	2022	2022	NUM
fbem-27658	23	5	)	)	PUNCT
fbem-27658	23	6	believes	believe	VERB
fbem-27658	23	7	that	that	SCONJ
fbem-27658	23	8	increasing	increase	VERB
fbem-27658	23	9	the	the	DET
fbem-27658	23	10	export	export	NOUN
fbem-27658	23	11	tax	tax	NOUN
fbem-27658	23	12	rebate	rebate	NOUN
fbem-27658	23	13	rate	rate	NOUN
fbem-27658	23	14	can	can	AUX
fbem-27658	23	15	help	help	VERB
fbem-27658	23	16	improve	improve	VERB
fbem-27658	23	17	the	the	DET
fbem-27658	23	18	product	product	NOUN
fbem-27658	23	19	quality	quality	NOUN
fbem-27658	23	20	of	of	ADP
fbem-27658	23	21	export	export	NOUN
fbem-27658	23	22	enterprises	enterprise	NOUN
fbem-27658	23	23	.	.	PUNCT
fbem-27658	24	1	li	li	PROPN
fbem-27658	25	1	jiyu	jiyu	ADV
fbem-27658	25	2	et	et	PROPN
fbem-27658	25	3	al	al	PROPN
fbem-27658	25	4	.	.	PROPN
fbem-27658	26	1	(	(	PUNCT
fbem-27658	26	2	2023	2023	NUM
fbem-27658	26	3	)	)	PUNCT
fbem-27658	26	4	used	use	VERB
fbem-27658	26	5	instrumental	instrumental	ADJ
fbem-27658	26	6	variable	variable	ADJ
fbem-27658	26	7	method	method	NOUN
fbem-27658	26	8	,	,	PUNCT
fbem-27658	26	9	double	double	ADJ
fbem-27658	26	10	difference	difference	NOUN
fbem-27658	26	11	model	model	NOUN
fbem-27658	26	12	and	and	CCONJ
fbem-27658	26	13	other	other	ADJ
fbem-27658	26	14	methods	method	NOUN
fbem-27658	26	15	to	to	PART
fbem-27658	26	16	explore	explore	VERB
fbem-27658	26	17	the	the	DET
fbem-27658	26	18	impact	impact	NOUN
fbem-27658	26	19	of	of	ADP
fbem-27658	26	20	export	export	NOUN
fbem-27658	26	21	tax	tax	NOUN
fbem-27658	26	22	rebates	rebate	NOUN
fbem-27658	26	23	on	on	ADP
fbem-27658	26	24	the	the	DET
fbem-27658	26	25	scale	scale	NOUN
fbem-27658	26	26	and	and	CCONJ
fbem-27658	26	27	quality	quality	NOUN
fbem-27658	26	28	of	of	ADP
fbem-27658	26	29	agricultural	agricultural	ADJ
fbem-27658	26	30	product	product	NOUN
fbem-27658	26	31	exports	export	NOUN
fbem-27658	26	32	,	,	PUNCT
fbem-27658	26	33	and	and	CCONJ
fbem-27658	26	34	proposed	propose	VERB
fbem-27658	26	35	the	the	DET
fbem-27658	26	36	viewpoint	viewpoint	NOUN
fbem-27658	26	37	that	that	SCONJ
fbem-27658	26	38	increasing	increase	VERB
fbem-27658	26	39	the	the	DET
fbem-27658	26	40	export	export	NOUN
fbem-27658	26	41	tax	tax	NOUN
fbem-27658	26	42	rebate	rebate	NOUN
fbem-27658	26	43	rate	rate	NOUN
fbem-27658	26	44	is	be	AUX
fbem-27658	26	45	conducive	conducive	ADJ
fbem-27658	26	46	to	to	ADP
fbem-27658	26	47	improving	improve	VERB
fbem-27658	26	48	the	the	DET
fbem-27658	26	49	"	"	PUNCT
fbem-27658	26	50	incremental	incremental	ADJ
fbem-27658	26	51	quality	quality	NOUN
fbem-27658	26	52	enhancement	enhancement	NOUN
fbem-27658	26	53	"	"	PUNCT
fbem-27658	26	54	of	of	ADP
fbem-27658	26	55	agricultural	agricultural	ADJ
fbem-27658	26	56	products	product	NOUN
fbem-27658	26	57	.	.	PUNCT
fbem-27658	27	1	however	however	ADV
fbem-27658	27	2	,	,	PUNCT
fbem-27658	27	3	some	some	DET
fbem-27658	27	4	scholars	scholar	NOUN
fbem-27658	27	5	hold	hold	VERB
fbem-27658	27	6	a	a	DET
fbem-27658	27	7	negative	negative	ADJ
fbem-27658	27	8	view	view	NOUN
fbem-27658	27	9	(	(	PUNCT
fbem-27658	27	10	ma	ma	PROPN
fbem-27658	27	11	xuezhen	xuezhen	PROPN
fbem-27658	27	12	,	,	PUNCT
fbem-27658	27	13	2012	2012	NUM
fbem-27658	27	14	;	;	PUNCT
fbem-27658	27	15	wang	wang	PROPN
fbem-27658	27	16	bingxin	bingxin	PROPN
fbem-27658	27	17	,	,	PUNCT
fbem-27658	27	18	2012	2012	NUM
fbem-27658	27	19	)	)	PUNCT
fbem-27658	27	20	,	,	PUNCT
fbem-27658	27	21	believing	believe	VERB
fbem-27658	27	22	that	that	SCONJ
fbem-27658	27	23	export	export	NOUN
fbem-27658	27	24	tax	tax	NOUN
fbem-27658	27	25	rebates	rebate	NOUN
fbem-27658	27	26	will	will	AUX
fbem-27658	27	27	have	have	VERB
fbem-27658	27	28	adverse	adverse	ADJ
fbem-27658	27	29	effects	effect	NOUN
fbem-27658	27	30	and	and	CCONJ
fbem-27658	27	31	that	that	SCONJ
fbem-27658	27	32	companies	company	NOUN
fbem-27658	27	33	will	will	AUX
fbem-27658	27	34	engage	engage	VERB
fbem-27658	27	35	in	in	ADP
fbem-27658	27	36	"	"	PUNCT
fbem-27658	27	37	tax	tax	NOUN
fbem-27658	27	38	fraud	fraud	NOUN
fbem-27658	27	39	"	"	PUNCT
fbem-27658	27	40	.	.	PUNCT
fbem-27658	28	1	mao	mao	PROPN
fbem-27658	28	2	yushi	yushi	PROPN
fbem-27658	28	3	's	's	PART
fbem-27658	28	4	(	(	PUNCT
fbem-27658	28	5	2001	2001	NUM
fbem-27658	28	6	)	)	PUNCT
fbem-27658	28	7	research	research	NOUN
fbem-27658	28	8	shows	show	VERB
fbem-27658	28	9	that	that	SCONJ
fbem-27658	28	10	export	export	NOUN
fbem-27658	28	11	tax	tax	NOUN
fbem-27658	28	12	rebates	rebate	NOUN
fbem-27658	28	13	carry	carry	VERB
fbem-27658	28	14	the	the	DET
fbem-27658	28	15	risk	risk	NOUN
fbem-27658	28	16	of	of	ADP
fbem-27658	28	17	price	price	NOUN
fbem-27658	28	18	signal	signal	NOUN
fbem-27658	28	19	distortion	distortion	NOUN
fbem-27658	28	20	,	,	PUNCT
fbem-27658	28	21	exacerbate	exacerbate	VERB
fbem-27658	28	22	the	the	DET
fbem-27658	28	23	aging	age	VERB
fbem-27658	28	24	trend	trend	NOUN
fbem-27658	28	25	of	of	ADP
fbem-27658	28	26	industrial	industrial	ADJ
fbem-27658	28	27	structure	structure	NOUN
fbem-27658	28	28	,	,	PUNCT
fbem-27658	28	29	and	and	CCONJ
fbem-27658	28	30	are	be	AUX
fbem-27658	28	31	not	not	PART
fbem-27658	28	32	conducive	conducive	ADJ
fbem-27658	28	33	to	to	ADP
fbem-27658	28	34	the	the	DET
fbem-27658	28	35	continuous	continuous	ADJ
fbem-27658	28	36	optimization	optimization	NOUN
fbem-27658	28	37	and	and	CCONJ
fbem-27658	28	38	adjustment	adjustment	NOUN
fbem-27658	28	39	of	of	ADP
fbem-27658	28	40	domestic	domestic	ADJ
fbem-27658	28	41	economic	economic	ADJ
fbem-27658	28	42	structure	structure	NOUN
fbem-27658	28	43	.	.	PUNCT
fbem-27658	29	1	tang	tang	PROPN
fbem-27658	29	2	qian	qian	PROPN
fbem-27658	29	3	(	(	PUNCT
fbem-27658	29	4	1996	1996	NUM
fbem-27658	29	5	)	)	PUNCT
fbem-27658	29	6	believes	believe	VERB
fbem-27658	29	7	that	that	SCONJ
fbem-27658	29	8	although	although	SCONJ
fbem-27658	29	9	export	export	NOUN
fbem-27658	29	10	tax	tax	NOUN
fbem-27658	29	11	rebates	rebate	NOUN
fbem-27658	29	12	can	can	AUX
fbem-27658	29	13	enhance	enhance	VERB
fbem-27658	29	14	international	international	ADJ
fbem-27658	29	15	competitiveness	competitiveness	NOUN
fbem-27658	29	16	through	through	ADP
fbem-27658	29	17	price	price	NOUN
fbem-27658	29	18	advantages	advantage	NOUN
fbem-27658	29	19	in	in	ADP
fbem-27658	29	20	the	the	DET
fbem-27658	29	21	short	short	ADJ
fbem-27658	29	22	term	term	NOUN
fbem-27658	29	23	,	,	PUNCT
fbem-27658	29	24	from	from	ADP
fbem-27658	29	25	a	a	DET
fbem-27658	29	26	long	long	ADJ
fbem-27658	29	27	-	-	PUNCT
fbem-27658	29	28	term	term	NOUN
fbem-27658	29	29	perspective	perspective	NOUN
fbem-27658	29	30	,	,	PUNCT
fbem-27658	29	31	excessive	excessive	ADJ
fbem-27658	29	32	reliance	reliance	NOUN
fbem-27658	29	33	on	on	ADP
fbem-27658	29	34	price	price	NOUN
fbem-27658	29	35	157	157	NUM
fbem-27658	29	36	competition	competition	NOUN
fbem-27658	29	37	may	may	AUX
fbem-27658	29	38	induce	induce	VERB
fbem-27658	29	39	enterprises	enterprise	NOUN
fbem-27658	29	40	to	to	PART
fbem-27658	29	41	neglect	neglect	VERB
fbem-27658	29	42	the	the	DET
fbem-27658	29	43	construction	construction	NOUN
fbem-27658	29	44	of	of	ADP
fbem-27658	29	45	their	their	PRON
fbem-27658	29	46	internal	internal	ADJ
fbem-27658	29	47	core	core	NOUN
fbem-27658	29	48	competitiveness	competitiveness	NOUN
fbem-27658	29	49	,	,	PUNCT
fbem-27658	29	50	including	include	VERB
fbem-27658	29	51	the	the	DET
fbem-27658	29	52	improvement	improvement	NOUN
fbem-27658	29	53	of	of	ADP
fbem-27658	29	54	technological	technological	ADJ
fbem-27658	29	55	innovation	innovation	NOUN
fbem-27658	29	56	capabilities	capability	NOUN
fbem-27658	29	57	and	and	CCONJ
fbem-27658	29	58	the	the	DET
fbem-27658	29	59	continuous	continuous	ADJ
fbem-27658	29	60	optimization	optimization	NOUN
fbem-27658	29	61	of	of	ADP
fbem-27658	29	62	product	product	NOUN
fbem-27658	29	63	quality	quality	NOUN
fbem-27658	29	64	.	.	PUNCT
fbem-27658	30	1	this	this	DET
fbem-27658	30	2	viewpoint	viewpoint	NOUN
fbem-27658	30	3	emphasizes	emphasize	VERB
fbem-27658	30	4	the	the	DET
fbem-27658	30	5	importance	importance	NOUN
fbem-27658	30	6	of	of	ADP
fbem-27658	30	7	balancing	balance	VERB
fbem-27658	30	8	short	short	ADJ
fbem-27658	30	9	-	-	PUNCT
fbem-27658	30	10	term	term	NOUN
fbem-27658	30	11	benefits	benefit	NOUN
fbem-27658	30	12	with	with	ADP
fbem-27658	30	13	long	long	ADJ
fbem-27658	30	14	-	-	PUNCT
fbem-27658	30	15	term	term	NOUN
fbem-27658	30	16	development	development	NOUN
fbem-27658	30	17	strategies	strategy	NOUN
fbem-27658	30	18	in	in	ADP
fbem-27658	30	19	policymaking	policymake	VERB
fbem-27658	30	20	.	.	PUNCT
fbem-27658	31	1	2.2	2.2	NUM
fbem-27658	31	2	.	.	PUNCT
fbem-27658	32	1	a	a	DET
fbem-27658	32	2	review	review	NOUN
fbem-27658	32	3	of	of	ADP
fbem-27658	32	4	research	research	NOUN
fbem-27658	32	5	on	on	ADP
fbem-27658	32	6	the	the	DET
fbem-27658	32	7	impact	impact	NOUN
fbem-27658	32	8	of	of	ADP
fbem-27658	32	9	export	export	NOUN
fbem-27658	32	10	tax	tax	NOUN
fbem-27658	32	11	rebates	rebate	NOUN
fbem-27658	32	12	on	on	ADP
fbem-27658	32	13	industrial	industrial	ADJ
fbem-27658	32	14	structure	structure	NOUN
fbem-27658	32	15	at	at	ADP
fbem-27658	32	16	present	present	ADJ
fbem-27658	32	17	,	,	PUNCT
fbem-27658	32	18	most	most	ADJ
fbem-27658	32	19	scholars	scholar	NOUN
fbem-27658	32	20	have	have	VERB
fbem-27658	32	21	different	different	ADJ
fbem-27658	32	22	perspectives	perspective	NOUN
fbem-27658	32	23	and	and	CCONJ
fbem-27658	32	24	methods	method	NOUN
fbem-27658	32	25	on	on	ADP
fbem-27658	32	26	the	the	DET
fbem-27658	32	27	role	role	NOUN
fbem-27658	32	28	of	of	ADP
fbem-27658	32	29	export	export	NOUN
fbem-27658	32	30	tax	tax	NOUN
fbem-27658	32	31	rebates	rebate	NOUN
fbem-27658	32	32	in	in	ADP
fbem-27658	32	33	regulating	regulate	VERB
fbem-27658	32	34	industrial	industrial	ADJ
fbem-27658	32	35	structure	structure	NOUN
fbem-27658	32	36	.	.	PUNCT
fbem-27658	33	1	based	base	VERB
fbem-27658	33	2	on	on	ADP
fbem-27658	33	3	whether	whether	SCONJ
fbem-27658	33	4	different	different	ADJ
fbem-27658	33	5	industries	industry	NOUN
fbem-27658	33	6	or	or	CCONJ
fbem-27658	33	7	sectors	sector	NOUN
fbem-27658	33	8	are	be	AUX
fbem-27658	33	9	used	use	VERB
fbem-27658	33	10	as	as	ADP
fbem-27658	33	11	examples	example	NOUN
fbem-27658	33	12	for	for	ADP
fbem-27658	33	13	research	research	NOUN
fbem-27658	33	14	,	,	PUNCT
fbem-27658	33	15	this	this	DET
fbem-27658	33	16	article	article	NOUN
fbem-27658	33	17	focuses	focus	VERB
fbem-27658	33	18	on	on	ADP
fbem-27658	33	19	the	the	DET
fbem-27658	33	20	impact	impact	NOUN
fbem-27658	33	21	of	of	ADP
fbem-27658	33	22	export	export	NOUN
fbem-27658	33	23	tax	tax	NOUN
fbem-27658	33	24	rebates	rebate	NOUN
fbem-27658	33	25	on	on	ADP
fbem-27658	33	26	industrial	industrial	ADJ
fbem-27658	33	27	structure	structure	NOUN
fbem-27658	33	28	.	.	PUNCT
fbem-27658	34	1	hao	hao	PROPN
fbem-27658	34	2	shengnan	shengnan	PROPN
fbem-27658	34	3	(	(	PUNCT
fbem-27658	34	4	2022	2022	NUM
fbem-27658	34	5	)	)	PUNCT
fbem-27658	34	6	proposed	propose	VERB
fbem-27658	34	7	the	the	DET
fbem-27658	34	8	concept	concept	NOUN
fbem-27658	34	9	of	of	ADP
fbem-27658	34	10	industrial	industrial	ADJ
fbem-27658	34	11	upgrading	upgrading	NOUN
fbem-27658	34	12	indicators	indicator	NOUN
fbem-27658	34	13	to	to	PART
fbem-27658	34	14	explore	explore	VERB
fbem-27658	34	15	the	the	DET
fbem-27658	34	16	impact	impact	NOUN
fbem-27658	34	17	of	of	ADP
fbem-27658	34	18	export	export	NOUN
fbem-27658	34	19	tax	tax	NOUN
fbem-27658	34	20	rebate	rebate	NOUN
fbem-27658	34	21	policies	policy	NOUN
fbem-27658	34	22	on	on	ADP
fbem-27658	34	23	china	china	PROPN
fbem-27658	34	24	's	's	PART
fbem-27658	34	25	industrial	industrial	ADJ
fbem-27658	34	26	structure	structure	NOUN
fbem-27658	34	27	upgrading	upgrade	VERB
fbem-27658	34	28	from	from	ADP
fbem-27658	34	29	a	a	DET
fbem-27658	34	30	holistic	holistic	ADJ
fbem-27658	34	31	perspective	perspective	NOUN
fbem-27658	34	32	,	,	PUNCT
fbem-27658	34	33	industrial	industrial	ADJ
fbem-27658	34	34	perspective	perspective	NOUN
fbem-27658	34	35	,	,	PUNCT
fbem-27658	34	36	different	different	ADJ
fbem-27658	34	37	trade	trade	NOUN
fbem-27658	34	38	mode	mode	NOUN
fbem-27658	34	39	perspectives	perspective	NOUN
fbem-27658	34	40	,	,	PUNCT
fbem-27658	34	41	and	and	CCONJ
fbem-27658	34	42	different	different	ADJ
fbem-27658	34	43	regional	regional	ADJ
fbem-27658	34	44	perspectives	perspective	NOUN
fbem-27658	34	45	.	.	PUNCT
fbem-27658	35	1	benchmark	benchmark	ADJ
fbem-27658	35	2	regression	regression	NOUN
fbem-27658	35	3	,	,	PUNCT
fbem-27658	35	4	industrial	industrial	ADJ
fbem-27658	35	5	difference	difference	NOUN
fbem-27658	35	6	test	test	NOUN
fbem-27658	35	7	,	,	PUNCT
fbem-27658	35	8	trade	trade	NOUN
fbem-27658	35	9	mode	mode	NOUN
fbem-27658	35	10	difference	difference	NOUN
fbem-27658	35	11	test	test	NOUN
fbem-27658	35	12	,	,	PUNCT
fbem-27658	35	13	and	and	CCONJ
fbem-27658	35	14	regional	regional	ADJ
fbem-27658	35	15	difference	difference	NOUN
fbem-27658	35	16	test	test	NOUN
fbem-27658	35	17	methods	method	NOUN
fbem-27658	35	18	were	be	AUX
fbem-27658	35	19	used	use	VERB
fbem-27658	35	20	to	to	PART
fbem-27658	35	21	empirically	empirically	ADV
fbem-27658	35	22	test	test	VERB
fbem-27658	35	23	the	the	DET
fbem-27658	35	24	benefits	benefit	NOUN
fbem-27658	35	25	of	of	ADP
fbem-27658	35	26	export	export	NOUN
fbem-27658	35	27	tax	tax	NOUN
fbem-27658	35	28	rebates	rebate	NOUN
fbem-27658	35	29	for	for	ADP
fbem-27658	35	30	industrial	industrial	ADJ
fbem-27658	35	31	structure	structure	NOUN
fbem-27658	35	32	upgrading	upgrading	NOUN
fbem-27658	35	33	.	.	PUNCT
fbem-27658	36	1	however	however	ADV
fbem-27658	36	2	,	,	PUNCT
fbem-27658	36	3	due	due	ADP
fbem-27658	36	4	to	to	ADP
fbem-27658	36	5	limitations	limitation	NOUN
fbem-27658	36	6	in	in	ADP
fbem-27658	36	7	data	datum	NOUN
fbem-27658	36	8	and	and	CCONJ
fbem-27658	36	9	sample	sample	NOUN
fbem-27658	36	10	size	size	NOUN
fbem-27658	36	11	,	,	PUNCT
fbem-27658	36	12	it	it	PRON
fbem-27658	36	13	is	be	AUX
fbem-27658	36	14	difficult	difficult	ADJ
fbem-27658	36	15	to	to	PART
fbem-27658	36	16	obtain	obtain	VERB
fbem-27658	36	17	explanatory	explanatory	ADJ
fbem-27658	36	18	and	and	CCONJ
fbem-27658	36	19	control	control	NOUN
fbem-27658	36	20	variables	variable	NOUN
fbem-27658	36	21	in	in	ADP
fbem-27658	36	22	the	the	DET
fbem-27658	36	23	model	model	NOUN
fbem-27658	36	24	settings	setting	NOUN
fbem-27658	36	25	,	,	PUNCT
fbem-27658	36	26	which	which	PRON
fbem-27658	36	27	may	may	AUX
fbem-27658	36	28	lead	lead	VERB
fbem-27658	36	29	to	to	PART
fbem-27658	36	30	bias	bias	VERB
fbem-27658	36	31	in	in	ADP
fbem-27658	36	32	experimental	experimental	ADJ
fbem-27658	36	33	results	result	NOUN
fbem-27658	36	34	.	.	PUNCT
fbem-27658	37	1	yue	yue	PROPN
fbem-27658	37	2	liang	liang	PROPN
fbem-27658	37	3	and	and	CCONJ
fbem-27658	37	4	wencong	wencong	PROPN
fbem-27658	37	5	lu	lu	PROPN
fbem-27658	37	6	(	(	PUNCT
fbem-27658	37	7	2024	2024	NUM
fbem-27658	37	8	)	)	PUNCT
fbem-27658	37	9	believe	believe	VERB
fbem-27658	37	10	that	that	SCONJ
fbem-27658	37	11	export	export	NOUN
fbem-27658	37	12	tax	tax	NOUN
fbem-27658	37	13	rebates	rebate	NOUN
fbem-27658	37	14	have	have	VERB
fbem-27658	37	15	a	a	DET
fbem-27658	37	16	significant	significant	ADJ
fbem-27658	37	17	positive	positive	ADJ
fbem-27658	37	18	impact	impact	NOUN
fbem-27658	37	19	on	on	ADP
fbem-27658	37	20	enterprise	enterprise	NOUN
fbem-27658	37	21	upgrading	upgrading	NOUN
fbem-27658	37	22	from	from	ADP
fbem-27658	37	23	the	the	DET
fbem-27658	37	24	perspectives	perspective	NOUN
fbem-27658	37	25	of	of	ADP
fbem-27658	37	26	technological	technological	ADJ
fbem-27658	37	27	maturity	maturity	NOUN
fbem-27658	37	28	and	and	CCONJ
fbem-27658	37	29	product	product	NOUN
fbem-27658	37	30	quality	quality	NOUN
fbem-27658	37	31	.	.	PUNCT
fbem-27658	38	1	some	some	DET
fbem-27658	38	2	scholars	scholar	NOUN
fbem-27658	38	3	believe	believe	VERB
fbem-27658	38	4	that	that	SCONJ
fbem-27658	38	5	export	export	NOUN
fbem-27658	38	6	tax	tax	NOUN
fbem-27658	38	7	rebates	rebate	NOUN
fbem-27658	38	8	are	be	AUX
fbem-27658	38	9	influenced	influence	VERB
fbem-27658	38	10	by	by	ADP
fbem-27658	38	11	industrial	industrial	ADJ
fbem-27658	38	12	upgrading	upgrading	NOUN
fbem-27658	38	13	and	and	CCONJ
fbem-27658	38	14	vary	vary	VERB
fbem-27658	38	15	depending	depend	VERB
fbem-27658	38	16	on	on	ADP
fbem-27658	38	17	the	the	DET
fbem-27658	38	18	type	type	NOUN
fbem-27658	38	19	of	of	ADP
fbem-27658	38	20	industry	industry	NOUN
fbem-27658	38	21	(	(	PUNCT
fbem-27658	38	22	fan	fan	PROPN
fbem-27658	38	23	qi	qi	PROPN
fbem-27658	38	24	,	,	PUNCT
fbem-27658	38	25	2009	2009	NUM
fbem-27658	38	26	;	;	PUNCT
fbem-27658	38	27	liu	liu	PROPN
fbem-27658	38	28	yingxi	yingxi	PROPN
fbem-27658	38	29	,	,	PUNCT
fbem-27658	38	30	2014	2014	NUM
fbem-27658	38	31	;	;	PUNCT
fbem-27658	38	32	duan	duan	PROPN
fbem-27658	38	33	dingqiang	dingqiang	PROPN
fbem-27658	38	34	,	,	PUNCT
fbem-27658	38	35	hu	hu	PROPN
fbem-27658	38	36	fang	fang	PROPN
fbem-27658	38	37	,	,	PUNCT
fbem-27658	38	38	and	and	CCONJ
fbem-27658	38	39	zhang	zhang	PROPN
fbem-27658	38	40	sanfeng	sanfeng	PROPN
fbem-27658	38	41	,	,	PUNCT
fbem-27658	38	42	2022	2022	NUM
fbem-27658	38	43	)	)	PUNCT
fbem-27658	38	44	.	.	PUNCT
fbem-27658	39	1	based	base	VERB
fbem-27658	39	2	on	on	ADP
fbem-27658	39	3	the	the	DET
fbem-27658	39	4	dual	dual	ADJ
fbem-27658	39	5	dimensions	dimension	NOUN
fbem-27658	39	6	of	of	ADP
fbem-27658	39	7	global	global	ADJ
fbem-27658	39	8	and	and	CCONJ
fbem-27658	39	9	regional	regional	ADJ
fbem-27658	39	10	structure	structure	NOUN
fbem-27658	39	11	,	,	PUNCT
fbem-27658	39	12	he	he	PRON
fbem-27658	39	13	hui	hui	PROPN
fbem-27658	39	14	and	and	CCONJ
fbem-27658	39	15	fan	fan	PROPN
fbem-27658	39	16	yixuan	yixuan	PROPN
fbem-27658	39	17	(	(	PUNCT
fbem-27658	39	18	2018	2018	NUM
fbem-27658	39	19	)	)	PUNCT
fbem-27658	39	20	analyzed	analyze	VERB
fbem-27658	39	21	the	the	DET
fbem-27658	39	22	multiple	multiple	ADJ
fbem-27658	39	23	impacts	impact	NOUN
fbem-27658	39	24	of	of	ADP
fbem-27658	39	25	export	export	NOUN
fbem-27658	39	26	tax	tax	NOUN
fbem-27658	39	27	rebates	rebate	NOUN
fbem-27658	39	28	on	on	ADP
fbem-27658	39	29	the	the	DET
fbem-27658	39	30	total	total	ADJ
fbem-27658	39	31	export	export	NOUN
fbem-27658	39	32	trade	trade	NOUN
fbem-27658	39	33	volume	volume	NOUN
fbem-27658	39	34	,	,	PUNCT
fbem-27658	39	35	export	export	NOUN
fbem-27658	39	36	commodity	commodity	NOUN
fbem-27658	39	37	structure	structure	NOUN
fbem-27658	39	38	,	,	PUNCT
fbem-27658	39	39	and	and	CCONJ
fbem-27658	39	40	regional	regional	ADJ
fbem-27658	39	41	export	export	NOUN
fbem-27658	39	42	trade	trade	NOUN
fbem-27658	39	43	differentiation	differentiation	NOUN
fbem-27658	39	44	performance	performance	NOUN
fbem-27658	39	45	,	,	PUNCT
fbem-27658	39	46	and	and	CCONJ
fbem-27658	39	47	proposed	propose	VERB
fbem-27658	39	48	the	the	DET
fbem-27658	39	49	idea	idea	NOUN
fbem-27658	39	50	of	of	ADP
fbem-27658	39	51	supporting	support	VERB
fbem-27658	39	52	the	the	DET
fbem-27658	39	53	implementation	implementation	NOUN
fbem-27658	39	54	of	of	ADP
fbem-27658	39	55	differentiated	differentiated	ADJ
fbem-27658	39	56	export	export	NOUN
fbem-27658	39	57	tax	tax	NOUN
fbem-27658	39	58	rebate	rebate	NOUN
fbem-27658	39	59	policies	policy	NOUN
fbem-27658	39	60	.	.	PUNCT
fbem-27658	40	1	some	some	DET
fbem-27658	40	2	researchers	researcher	NOUN
fbem-27658	40	3	use	use	VERB
fbem-27658	40	4	different	different	ADJ
fbem-27658	40	5	industries	industry	NOUN
fbem-27658	40	6	or	or	CCONJ
fbem-27658	40	7	sectors	sector	NOUN
fbem-27658	40	8	as	as	ADP
fbem-27658	40	9	examples	example	NOUN
fbem-27658	40	10	to	to	PART
fbem-27658	40	11	explore	explore	VERB
fbem-27658	40	12	the	the	DET
fbem-27658	40	13	impact	impact	NOUN
fbem-27658	40	14	of	of	ADP
fbem-27658	40	15	export	export	NOUN
fbem-27658	40	16	tax	tax	NOUN
fbem-27658	40	17	rebates	rebate	NOUN
fbem-27658	40	18	on	on	ADP
fbem-27658	40	19	china	china	PROPN
fbem-27658	40	20	's	's	PART
fbem-27658	40	21	industrial	industrial	ADJ
fbem-27658	40	22	structure	structure	NOUN
fbem-27658	40	23	.	.	PUNCT
fbem-27658	41	1	yang	yang	PROPN
fbem-27658	41	2	mengkai	mengkai	PROPN
fbem-27658	41	3	(	(	PUNCT
fbem-27658	41	4	2023	2023	NUM
fbem-27658	41	5	)	)	PUNCT
fbem-27658	41	6	focused	focus	VERB
fbem-27658	41	7	on	on	ADP
fbem-27658	41	8	exploring	explore	VERB
fbem-27658	41	9	the	the	DET
fbem-27658	41	10	impact	impact	NOUN
fbem-27658	41	11	of	of	ADP
fbem-27658	41	12	value	value	NOUN
fbem-27658	41	13	-	-	PUNCT
fbem-27658	41	14	added	add	VERB
fbem-27658	41	15	tax	tax	NOUN
fbem-27658	41	16	system	system	NOUN
fbem-27658	41	17	reform	reform	NOUN
fbem-27658	41	18	on	on	ADP
fbem-27658	41	19	the	the	DET
fbem-27658	41	20	upgrading	upgrading	NOUN
fbem-27658	41	21	effect	effect	NOUN
fbem-27658	41	22	of	of	ADP
fbem-27658	41	23	manufacturing	manufacturing	NOUN
fbem-27658	41	24	exports	export	NOUN
fbem-27658	41	25	,	,	PUNCT
fbem-27658	41	26	and	and	CCONJ
fbem-27658	41	27	believed	believe	VERB
fbem-27658	41	28	that	that	SCONJ
fbem-27658	41	29	the	the	DET
fbem-27658	41	30	value	value	NOUN
fbem-27658	41	31	-	-	PUNCT
fbem-27658	41	32	added	add	VERB
fbem-27658	41	33	tax	tax	NOUN
fbem-27658	41	34	transformation	transformation	NOUN
fbem-27658	41	35	reform	reform	NOUN
fbem-27658	41	36	implemented	implement	VERB
fbem-27658	41	37	in	in	ADP
fbem-27658	41	38	northeast	northeast	ADJ
fbem-27658	41	39	china	china	PROPN
fbem-27658	41	40	in	in	ADP
fbem-27658	41	41	2004	2004	NUM
fbem-27658	41	42	had	have	VERB
fbem-27658	41	43	a	a	DET
fbem-27658	41	44	significant	significant	ADJ
fbem-27658	41	45	negative	negative	ADJ
fbem-27658	41	46	effect	effect	NOUN
fbem-27658	41	47	on	on	ADP
fbem-27658	41	48	the	the	DET
fbem-27658	41	49	export	export	NOUN
fbem-27658	41	50	upgrading	upgrading	NOUN
fbem-27658	41	51	process	process	NOUN
fbem-27658	41	52	of	of	ADP
fbem-27658	41	53	the	the	DET
fbem-27658	41	54	region	region	NOUN
fbem-27658	41	55	's	's	PART
fbem-27658	41	56	manufacturing	manufacturing	NOUN
fbem-27658	41	57	industry	industry	NOUN
fbem-27658	41	58	.	.	PUNCT
fbem-27658	42	1	when	when	SCONJ
fbem-27658	42	2	a	a	DET
fbem-27658	42	3	high	high	ADJ
fbem-27658	42	4	degree	degree	NOUN
fbem-27658	42	5	of	of	ADP
fbem-27658	42	6	industry	industry	NOUN
fbem-27658	42	7	correlation	correlation	NOUN
fbem-27658	42	8	is	be	AUX
fbem-27658	42	9	established	establish	VERB
fbem-27658	42	10	between	between	ADP
fbem-27658	42	11	the	the	DET
fbem-27658	42	12	manufacturing	manufacturing	NOUN
fbem-27658	42	13	and	and	CCONJ
fbem-27658	42	14	service	service	NOUN
fbem-27658	42	15	industries	industry	NOUN
fbem-27658	42	16	,	,	PUNCT
fbem-27658	42	17	the	the	DET
fbem-27658	42	18	implementation	implementation	NOUN
fbem-27658	42	19	of	of	ADP
fbem-27658	42	20	the	the	DET
fbem-27658	42	21	"	"	PUNCT
fbem-27658	42	22	business	business	NOUN
fbem-27658	42	23	tax	tax	NOUN
fbem-27658	42	24	to	to	ADP
fbem-27658	42	25	value	value	NOUN
fbem-27658	42	26	-	-	PUNCT
fbem-27658	42	27	added	add	VERB
fbem-27658	42	28	tax	tax	NOUN
fbem-27658	42	29	"	"	PUNCT
fbem-27658	42	30	policy	policy	NOUN
fbem-27658	42	31	is	be	AUX
fbem-27658	42	32	more	more	ADV
fbem-27658	42	33	likely	likely	ADJ
fbem-27658	42	34	to	to	PART
fbem-27658	42	35	create	create	VERB
fbem-27658	42	36	favorable	favorable	ADJ
fbem-27658	42	37	conditions	condition	NOUN
fbem-27658	42	38	for	for	ADP
fbem-27658	42	39	the	the	DET
fbem-27658	42	40	export	export	NOUN
fbem-27658	42	41	upgrading	upgrading	NOUN
fbem-27658	42	42	of	of	ADP
fbem-27658	42	43	the	the	DET
fbem-27658	42	44	manufacturing	manufacturing	NOUN
fbem-27658	42	45	industry	industry	NOUN
fbem-27658	42	46	.	.	PUNCT
fbem-27658	43	1	tan	tan	PROPN
fbem-27658	43	2	tianjiao	tianjiao	PROPN
fbem-27658	43	3	and	and	CCONJ
fbem-27658	43	4	li	li	PROPN
fbem-27658	43	5	gen	gen	PROPN
fbem-27658	43	6	(	(	PUNCT
fbem-27658	43	7	2023	2023	NUM
fbem-27658	43	8	)	)	PUNCT
fbem-27658	43	9	believe	believe	VERB
fbem-27658	43	10	that	that	SCONJ
fbem-27658	43	11	the	the	DET
fbem-27658	43	12	industrialization	industrialization	NOUN
fbem-27658	43	13	policy	policy	NOUN
fbem-27658	43	14	of	of	ADP
fbem-27658	43	15	differentiated	differentiated	ADJ
fbem-27658	43	16	export	export	NOUN
fbem-27658	43	17	tax	tax	NOUN
fbem-27658	43	18	rebates	rebate	NOUN
fbem-27658	43	19	in	in	ADP
fbem-27658	43	20	china	china	PROPN
fbem-27658	43	21	has	have	VERB
fbem-27658	43	22	different	different	ADJ
fbem-27658	43	23	intermediary	intermediary	ADJ
fbem-27658	43	24	effects	effect	NOUN
fbem-27658	43	25	in	in	ADP
fbem-27658	43	26	different	different	ADJ
fbem-27658	43	27	industries	industry	NOUN
fbem-27658	43	28	.	.	PUNCT
fbem-27658	44	1	qiu	qiu	PROPN
fbem-27658	44	2	yanting	yanting	NOUN
fbem-27658	44	3	and	and	CCONJ
fbem-27658	44	4	zhang	zhang	PROPN
fbem-27658	44	5	xinyuan	xinyuan	PROPN
fbem-27658	44	6	(	(	PUNCT
fbem-27658	44	7	2016	2016	NUM
fbem-27658	44	8	)	)	PUNCT
fbem-27658	44	9	argue	argue	VERB
fbem-27658	44	10	that	that	SCONJ
fbem-27658	44	11	export	export	NOUN
fbem-27658	44	12	tax	tax	NOUN
fbem-27658	44	13	rebate	rebate	NOUN
fbem-27658	44	14	policies	policy	NOUN
fbem-27658	44	15	have	have	VERB
fbem-27658	44	16	a	a	DET
fbem-27658	44	17	significant	significant	ADJ
fbem-27658	44	18	impact	impact	NOUN
fbem-27658	44	19	on	on	ADP
fbem-27658	44	20	the	the	DET
fbem-27658	44	21	export	export	NOUN
fbem-27658	44	22	of	of	ADP
fbem-27658	44	23	resource	resource	NOUN
fbem-27658	44	24	intensive	intensive	ADJ
fbem-27658	44	25	,	,	PUNCT
fbem-27658	44	26	labor	labor	NOUN
fbem-27658	44	27	-	-	PUNCT
fbem-27658	44	28	intensive	intensive	ADJ
fbem-27658	44	29	,	,	PUNCT
fbem-27658	44	30	and	and	CCONJ
fbem-27658	44	31	capital	capital	NOUN
fbem-27658	44	32	and	and	CCONJ
fbem-27658	44	33	technology	technology	NOUN
fbem-27658	44	34	intensive	intensive	ADJ
fbem-27658	44	35	products	product	NOUN
fbem-27658	44	36	based	base	VERB
fbem-27658	44	37	on	on	ADP
fbem-27658	44	38	differences	difference	NOUN
fbem-27658	44	39	in	in	ADP
fbem-27658	44	40	product	product	NOUN
fbem-27658	44	41	factor	factor	NOUN
fbem-27658	44	42	intensity	intensity	NOUN
fbem-27658	44	43	.	.	PUNCT
fbem-27658	45	1	research	research	NOUN
fbem-27658	45	2	and	and	CCONJ
fbem-27658	45	3	development	development	NOUN
fbem-27658	45	4	export	export	NOUN
fbem-27658	45	5	subsidies	subsidy	NOUN
fbem-27658	45	6	have	have	AUX
fbem-27658	45	7	shown	show	VERB
fbem-27658	45	8	a	a	DET
fbem-27658	45	9	significant	significant	ADJ
fbem-27658	45	10	promoting	promote	VERB
fbem-27658	45	11	effect	effect	NOUN
fbem-27658	45	12	on	on	ADP
fbem-27658	45	13	the	the	DET
fbem-27658	45	14	export	export	NOUN
fbem-27658	45	15	growth	growth	NOUN
fbem-27658	45	16	of	of	ADP
fbem-27658	45	17	capital	capital	NOUN
fbem-27658	45	18	and	and	CCONJ
fbem-27658	45	19	technology	technology	NOUN
fbem-27658	45	20	intensive	intensive	ADJ
fbem-27658	45	21	products	product	NOUN
fbem-27658	45	22	.	.	PUNCT
fbem-27658	46	1	gan	gan	VERB
fbem-27658	46	2	xingqiong	xingqiong	PROPN
fbem-27658	46	3	and	and	CCONJ
fbem-27658	46	4	jiang	jiang	PROPN
fbem-27658	46	5	bingwei	bingwei	PROPN
fbem-27658	46	6	(	(	PUNCT
fbem-27658	46	7	2017	2017	NUM
fbem-27658	46	8	)	)	PUNCT
fbem-27658	46	9	took	take	VERB
fbem-27658	46	10	traditional	traditional	ADJ
fbem-27658	46	11	labor	labor	NOUN
fbem-27658	46	12	-	-	PUNCT
fbem-27658	46	13	intensive	intensive	ADJ
fbem-27658	46	14	industries	industry	NOUN
fbem-27658	46	15	as	as	ADP
fbem-27658	46	16	the	the	DET
fbem-27658	46	17	research	research	NOUN
fbem-27658	46	18	object	object	NOUN
fbem-27658	46	19	and	and	CCONJ
fbem-27658	46	20	adopted	adopt	VERB
fbem-27658	46	21	an	an	DET
fbem-27658	46	22	intervention	intervention	NOUN
fbem-27658	46	23	model	model	NOUN
fbem-27658	46	24	.	.	PUNCT
fbem-27658	47	1	they	they	PRON
fbem-27658	47	2	showed	show	VERB
fbem-27658	47	3	that	that	SCONJ
fbem-27658	47	4	simply	simply	ADV
fbem-27658	47	5	increasing	increase	VERB
fbem-27658	47	6	the	the	DET
fbem-27658	47	7	export	export	NOUN
fbem-27658	47	8	tax	tax	NOUN
fbem-27658	47	9	rebate	rebate	NOUN
fbem-27658	47	10	rate	rate	NOUN
fbem-27658	47	11	for	for	ADP
fbem-27658	47	12	such	such	ADJ
fbem-27658	47	13	industries	industry	NOUN
fbem-27658	47	14	did	do	AUX
fbem-27658	47	15	not	not	PART
fbem-27658	47	16	effectively	effectively	ADV
fbem-27658	47	17	promote	promote	VERB
fbem-27658	47	18	the	the	DET
fbem-27658	47	19	process	process	NOUN
fbem-27658	47	20	of	of	ADP
fbem-27658	47	21	industrial	industrial	ADJ
fbem-27658	47	22	upgrading	upgrading	NOUN
fbem-27658	47	23	,	,	PUNCT
fbem-27658	47	24	but	but	CCONJ
fbem-27658	47	25	rather	rather	ADV
fbem-27658	47	26	delayed	delay	VERB
fbem-27658	47	27	the	the	DET
fbem-27658	47	28	overall	overall	ADJ
fbem-27658	47	29	progress	progress	NOUN
fbem-27658	47	30	of	of	ADP
fbem-27658	47	31	china	china	PROPN
fbem-27658	47	32	's	's	PART
fbem-27658	47	33	industrial	industrial	ADJ
fbem-27658	47	34	structure	structure	NOUN
fbem-27658	47	35	towards	towards	ADP
fbem-27658	47	36	a	a	DET
fbem-27658	47	37	higher	high	ADJ
fbem-27658	47	38	level	level	NOUN
fbem-27658	47	39	to	to	ADP
fbem-27658	47	40	a	a	DET
fbem-27658	47	41	certain	certain	ADJ
fbem-27658	47	42	extent	extent	NOUN
fbem-27658	47	43	.	.	PUNCT
fbem-27658	48	1	overall	overall	ADV
fbem-27658	48	2	,	,	PUNCT
fbem-27658	48	3	most	most	ADJ
fbem-27658	48	4	scholars	scholar	NOUN
fbem-27658	48	5	have	have	AUX
fbem-27658	48	6	studied	study	VERB
fbem-27658	48	7	the	the	DET
fbem-27658	48	8	impact	impact	NOUN
fbem-27658	48	9	of	of	ADP
fbem-27658	48	10	export	export	NOUN
fbem-27658	48	11	tax	tax	NOUN
fbem-27658	48	12	rebates	rebate	NOUN
fbem-27658	48	13	on	on	ADP
fbem-27658	48	14	the	the	DET
fbem-27658	48	15	export	export	NOUN
fbem-27658	48	16	trade	trade	NOUN
fbem-27658	48	17	of	of	ADP
fbem-27658	48	18	a	a	DET
fbem-27658	48	19	specific	specific	ADJ
fbem-27658	48	20	industry	industry	NOUN
fbem-27658	48	21	or	or	CCONJ
fbem-27658	48	22	on	on	ADP
fbem-27658	48	23	a	a	DET
fbem-27658	48	24	regional	regional	ADJ
fbem-27658	48	25	industry	industry	NOUN
fbem-27658	48	26	,	,	PUNCT
fbem-27658	48	27	and	and	CCONJ
fbem-27658	48	28	have	have	AUX
fbem-27658	48	29	adopted	adopt	VERB
fbem-27658	48	30	different	different	ADJ
fbem-27658	48	31	research	research	NOUN
fbem-27658	48	32	perspectives	perspective	NOUN
fbem-27658	48	33	and	and	CCONJ
fbem-27658	48	34	methods	method	NOUN
fbem-27658	48	35	to	to	PART
fbem-27658	48	36	propose	propose	VERB
fbem-27658	48	37	a	a	DET
fbem-27658	48	38	series	series	NOUN
fbem-27658	48	39	of	of	ADP
fbem-27658	48	40	feasible	feasible	ADJ
fbem-27658	48	41	policy	policy	NOUN
fbem-27658	48	42	recommendations	recommendation	NOUN
fbem-27658	48	43	for	for	ADP
fbem-27658	48	44	relative	relative	ADJ
fbem-27658	48	45	problems	problem	NOUN
fbem-27658	48	46	,	,	PUNCT
fbem-27658	48	47	which	which	PRON
fbem-27658	48	48	is	be	AUX
fbem-27658	48	49	innovative	innovative	ADJ
fbem-27658	48	50	.	.	PUNCT
fbem-27658	49	1	however	however	ADV
fbem-27658	49	2	,	,	PUNCT
fbem-27658	49	3	there	there	PRON
fbem-27658	49	4	are	be	VERB
fbem-27658	49	5	few	few	ADJ
fbem-27658	49	6	articles	article	NOUN
fbem-27658	49	7	that	that	PRON
fbem-27658	49	8	provide	provide	VERB
fbem-27658	49	9	a	a	DET
fbem-27658	49	10	comprehensive	comprehensive	ADJ
fbem-27658	49	11	analysis	analysis	NOUN
fbem-27658	49	12	of	of	ADP
fbem-27658	49	13	this	this	DET
fbem-27658	49	14	issue	issue	NOUN
fbem-27658	49	15	.	.	PUNCT
fbem-27658	50	1	based	base	VERB
fbem-27658	50	2	on	on	ADP
fbem-27658	50	3	this	this	PRON
fbem-27658	50	4	,	,	PUNCT
fbem-27658	50	5	this	this	DET
fbem-27658	50	6	article	article	NOUN
fbem-27658	50	7	uses	use	VERB
fbem-27658	50	8	existing	exist	VERB
fbem-27658	50	9	literature	literature	NOUN
fbem-27658	50	10	to	to	PART
fbem-27658	50	11	comprehensively	comprehensively	ADV
fbem-27658	50	12	analyze	analyze	VERB
fbem-27658	50	13	the	the	DET
fbem-27658	50	14	impact	impact	NOUN
fbem-27658	50	15	of	of	ADP
fbem-27658	50	16	export	export	NOUN
fbem-27658	50	17	tax	tax	NOUN
fbem-27658	50	18	rebates	rebate	NOUN
fbem-27658	50	19	on	on	ADP
fbem-27658	50	20	industrial	industrial	ADJ
fbem-27658	50	21	structure	structure	NOUN
fbem-27658	50	22	.	.	PUNCT
fbem-27658	51	1	3	3	X
fbem-27658	51	2	.	.	X
fbem-27658	51	3	theoretical	theoretical	ADJ
fbem-27658	51	4	mechanism	mechanism	NOUN
fbem-27658	51	5	of	of	ADP
fbem-27658	51	6	the	the	DET
fbem-27658	51	7	impact	impact	NOUN
fbem-27658	51	8	of	of	ADP
fbem-27658	51	9	export	export	NOUN
fbem-27658	51	10	tax	tax	NOUN
fbem-27658	51	11	rebates	rebate	NOUN
fbem-27658	51	12	on	on	ADP
fbem-27658	51	13	industrial	industrial	ADJ
fbem-27658	51	14	structure	structure	NOUN
fbem-27658	51	15	in	in	ADP
fbem-27658	51	16	the	the	DET
fbem-27658	51	17	upgrading	upgrading	NOUN
fbem-27658	51	18	trajectory	trajectory	NOUN
fbem-27658	51	19	of	of	ADP
fbem-27658	51	20	industrial	industrial	ADJ
fbem-27658	51	21	structure	structure	NOUN
fbem-27658	51	22	towards	towards	ADP
fbem-27658	51	23	high	high	ADJ
fbem-27658	51	24	-	-	PUNCT
fbem-27658	51	25	end	end	NOUN
fbem-27658	51	26	,	,	PUNCT
fbem-27658	51	27	the	the	DET
fbem-27658	51	28	iteration	iteration	NOUN
fbem-27658	51	29	and	and	CCONJ
fbem-27658	51	30	upgrading	upgrading	NOUN
fbem-27658	51	31	of	of	ADP
fbem-27658	51	32	industrial	industrial	ADJ
fbem-27658	51	33	capacity	capacity	NOUN
fbem-27658	51	34	have	have	AUX
fbem-27658	51	35	shown	show	VERB
fbem-27658	51	36	unprecedented	unprecedented	ADJ
fbem-27658	51	37	acceleration	acceleration	NOUN
fbem-27658	51	38	,	,	PUNCT
fbem-27658	51	39	and	and	CCONJ
fbem-27658	51	40	efficient	efficient	ADJ
fbem-27658	51	41	capital	capital	NOUN
fbem-27658	51	42	investment	investment	NOUN
fbem-27658	51	43	has	have	AUX
fbem-27658	51	44	become	become	VERB
fbem-27658	51	45	the	the	DET
fbem-27658	51	46	core	core	NOUN
fbem-27658	51	47	driving	driving	NOUN
fbem-27658	51	48	force	force	NOUN
fbem-27658	51	49	in	in	ADP
fbem-27658	51	50	this	this	DET
fbem-27658	51	51	process	process	NOUN
fbem-27658	51	52	.	.	PUNCT
fbem-27658	52	1	the	the	DET
fbem-27658	52	2	industrial	industrial	ADJ
fbem-27658	52	3	research	research	NOUN
fbem-27658	52	4	school	school	NOUN
fbem-27658	52	5	has	have	AUX
fbem-27658	52	6	deeply	deeply	ADV
fbem-27658	52	7	analyzed	analyze	VERB
fbem-27658	52	8	the	the	DET
fbem-27658	52	9	multiple	multiple	ADJ
fbem-27658	52	10	impact	impact	NOUN
fbem-27658	52	11	paths	path	NOUN
fbem-27658	52	12	of	of	ADP
fbem-27658	52	13	export	export	NOUN
fbem-27658	52	14	tax	tax	NOUN
fbem-27658	52	15	rebate	rebate	NOUN
fbem-27658	52	16	policies	policy	NOUN
fbem-27658	52	17	,	,	PUNCT
fbem-27658	52	18	covering	cover	VERB
fbem-27658	52	19	four	four	NUM
fbem-27658	52	20	dimensions	dimension	NOUN
fbem-27658	52	21	:	:	PUNCT
fbem-27658	52	22	cost	cost	NOUN
fbem-27658	52	23	regulation	regulation	NOUN
fbem-27658	52	24	,	,	PUNCT
fbem-27658	52	25	intermediate	intermediate	ADJ
fbem-27658	52	26	goods	good	NOUN
fbem-27658	52	27	price	price	NOUN
fbem-27658	52	28	mechanism	mechanism	NOUN
fbem-27658	52	29	,	,	PUNCT
fbem-27658	52	30	resource	resource	NOUN
fbem-27658	52	31	reallocation	reallocation	NOUN
fbem-27658	52	32	,	,	PUNCT
fbem-27658	52	33	and	and	CCONJ
fbem-27658	52	34	close	close	VERB
fbem-27658	52	35	linkage	linkage	NOUN
fbem-27658	52	36	with	with	ADP
fbem-27658	52	37	upstream	upstream	ADJ
fbem-27658	52	38	and	and	CCONJ
fbem-27658	52	39	downstream	downstream	ADJ
fbem-27658	52	40	industries	industry	NOUN
fbem-27658	52	41	.	.	PUNCT
fbem-27658	53	1	3.1	3.1	NUM
fbem-27658	53	2	.	.	PUNCT
fbem-27658	53	3	taking	take	VERB
fbem-27658	53	4	the	the	DET
fbem-27658	53	5	path	path	NOUN
fbem-27658	53	6	of	of	ADP
fbem-27658	53	7	reducing	reduce	VERB
fbem-27658	53	8	enterprise	enterprise	NOUN
fbem-27658	53	9	costs	cost	VERB
fbem-27658	53	10	the	the	DET
fbem-27658	53	11	export	export	NOUN
fbem-27658	53	12	tax	tax	NOUN
fbem-27658	53	13	rebate	rebate	NOUN
fbem-27658	53	14	mechanism	mechanism	NOUN
fbem-27658	53	15	can	can	AUX
fbem-27658	53	16	effectively	effectively	ADV
fbem-27658	53	17	reduce	reduce	VERB
fbem-27658	53	18	the	the	DET
fbem-27658	53	19	production	production	NOUN
fbem-27658	53	20	costs	cost	NOUN
fbem-27658	53	21	of	of	ADP
fbem-27658	53	22	enterprises	enterprise	NOUN
fbem-27658	53	23	,	,	PUNCT
fbem-27658	53	24	thereby	thereby	ADV
fbem-27658	53	25	improving	improve	VERB
fbem-27658	53	26	their	their	PRON
fbem-27658	53	27	profitability	profitability	NOUN
fbem-27658	53	28	,	,	PUNCT
fbem-27658	53	29	production	production	NOUN
fbem-27658	53	30	scale	scale	NOUN
fbem-27658	53	31	,	,	PUNCT
fbem-27658	53	32	and	and	CCONJ
fbem-27658	53	33	employment	employment	NOUN
fbem-27658	53	34	rate	rate	NOUN
fbem-27658	53	35	,	,	PUNCT
fbem-27658	53	36	enhancing	enhance	VERB
fbem-27658	53	37	the	the	DET
fbem-27658	53	38	overall	overall	ADJ
fbem-27658	53	39	competitiveness	competitiveness	NOUN
fbem-27658	53	40	of	of	ADP
fbem-27658	53	41	the	the	DET
fbem-27658	53	42	export	export	NOUN
fbem-27658	53	43	industry	industry	NOUN
fbem-27658	53	44	,	,	PUNCT
fbem-27658	53	45	and	and	CCONJ
fbem-27658	53	46	promoting	promote	VERB
fbem-27658	53	47	the	the	DET
fbem-27658	53	48	expansion	expansion	NOUN
fbem-27658	53	49	and	and	CCONJ
fbem-27658	53	50	upgrading	upgrading	NOUN
fbem-27658	53	51	of	of	ADP
fbem-27658	53	52	the	the	DET
fbem-27658	53	53	export	export	NOUN
fbem-27658	53	54	industry	industry	NOUN
fbem-27658	53	55	(	(	PUNCT
fbem-27658	53	56	liu	liu	PROPN
fbem-27658	53	57	yi	yi	PROPN
fbem-27658	53	58	,	,	PUNCT
fbem-27658	53	59	1998	1998	NUM
fbem-27658	53	60	;	;	PUNCT
fbem-27658	53	61	liu	liu	PROPN
fbem-27658	53	62	xiaojun	xiaojun	PROPN
fbem-27658	53	63	,	,	PUNCT
fbem-27658	53	64	1999	1999	NUM
fbem-27658	53	65	;	;	PUNCT
fbem-27658	53	66	jin	jin	NOUN
fbem-27658	53	67	xingjian	xingjian	PROPN
fbem-27658	53	68	,	,	PUNCT
fbem-27658	53	69	2002	2002	NUM
fbem-27658	53	70	;	;	PUNCT
fbem-27658	53	71	wen	wen	PROPN
fbem-27658	53	72	sizhe	sizhe	PROPN
fbem-27658	53	73	,	,	PUNCT
fbem-27658	53	74	2017	2017	NUM
fbem-27658	53	75	;	;	PUNCT
fbem-27658	53	76	tan	tan	PROPN
fbem-27658	53	77	tianjiao	tianjiao	PROPN
fbem-27658	53	78	and	and	CCONJ
fbem-27658	53	79	li	li	PROPN
fbem-27658	53	80	gen	gen	PROPN
fbem-27658	53	81	,	,	PUNCT
fbem-27658	53	82	2023	2023	NUM
fbem-27658	53	83	;	;	PUNCT
fbem-27658	54	1	qian	qian	PROPN
fbem-27658	54	2	xuefeng	xuefeng	PROPN
fbem-27658	54	3	et	et	PROPN
fbem-27658	54	4	al	al	PROPN
fbem-27658	54	5	.	.	PROPN
fbem-27658	54	6	,	,	PUNCT
fbem-27658	54	7	2015	2015	NUM
fbem-27658	54	8	)	)	PUNCT
fbem-27658	54	9	.	.	PUNCT
fbem-27658	55	1	in	in	ADP
fbem-27658	55	2	the	the	DET
fbem-27658	55	3	process	process	NOUN
fbem-27658	55	4	of	of	ADP
fbem-27658	55	5	industrial	industrial	ADJ
fbem-27658	55	6	structure	structure	NOUN
fbem-27658	55	7	moving	move	VERB
fbem-27658	55	8	towards	towards	ADP
fbem-27658	55	9	high	high	ADJ
fbem-27658	55	10	-	-	PUNCT
fbem-27658	55	11	end	end	NOUN
fbem-27658	55	12	,	,	PUNCT
fbem-27658	55	13	the	the	DET
fbem-27658	55	14	iterative	iterative	NOUN
fbem-27658	55	15	upgrading	upgrading	NOUN
fbem-27658	55	16	of	of	ADP
fbem-27658	55	17	industrial	industrial	ADJ
fbem-27658	55	18	capacity	capacity	NOUN
fbem-27658	55	19	has	have	AUX
fbem-27658	55	20	shown	show	VERB
fbem-27658	55	21	unprecedented	unprecedented	ADJ
fbem-27658	55	22	acceleration	acceleration	NOUN
fbem-27658	55	23	,	,	PUNCT
fbem-27658	55	24	and	and	CCONJ
fbem-27658	55	25	the	the	DET
fbem-27658	55	26	effective	effective	ADJ
fbem-27658	55	27	investment	investment	NOUN
fbem-27658	55	28	of	of	ADP
fbem-27658	55	29	capital	capital	NOUN
fbem-27658	55	30	has	have	AUX
fbem-27658	55	31	been	be	AUX
fbem-27658	55	32	given	give	VERB
fbem-27658	55	33	more	more	ADV
fbem-27658	55	34	critical	critical	ADJ
fbem-27658	55	35	strategic	strategic	ADJ
fbem-27658	55	36	significance	significance	NOUN
fbem-27658	55	37	.	.	PUNCT
fbem-27658	56	1	the	the	DET
fbem-27658	56	2	country	country	NOUN
fbem-27658	56	3	has	have	AUX
fbem-27658	56	4	adopted	adopt	VERB
fbem-27658	56	5	a	a	DET
fbem-27658	56	6	series	series	NOUN
fbem-27658	56	7	of	of	ADP
fbem-27658	56	8	tax	tax	NOUN
fbem-27658	56	9	rebate	rebate	NOUN
fbem-27658	56	10	preferential	preferential	ADJ
fbem-27658	56	11	mechanisms	mechanism	NOUN
fbem-27658	56	12	aimed	aim	VERB
fbem-27658	56	13	at	at	ADP
fbem-27658	56	14	returning	return	VERB
fbem-27658	56	15	the	the	DET
fbem-27658	56	16	indirect	indirect	ADJ
fbem-27658	56	17	tax	tax	NOUN
fbem-27658	56	18	burden	burden	NOUN
fbem-27658	56	19	borne	bear	VERB
fbem-27658	56	20	by	by	ADP
fbem-27658	56	21	enterprises	enterprise	NOUN
fbem-27658	56	22	in	in	ADP
fbem-27658	56	23	the	the	DET
fbem-27658	56	24	domestic	domestic	ADJ
fbem-27658	56	25	production	production	NOUN
fbem-27658	56	26	and	and	CCONJ
fbem-27658	56	27	circulation	circulation	NOUN
fbem-27658	56	28	process	process	NOUN
fbem-27658	56	29	,	,	PUNCT
fbem-27658	56	30	significantly	significantly	ADV
fbem-27658	56	31	reducing	reduce	VERB
fbem-27658	56	32	the	the	DET
fbem-27658	56	33	tax	tax	NOUN
fbem-27658	56	34	burden	burden	NOUN
fbem-27658	56	35	and	and	CCONJ
fbem-27658	56	36	production	production	NOUN
fbem-27658	56	37	and	and	CCONJ
fbem-27658	56	38	operation	operation	NOUN
fbem-27658	56	39	costs	cost	NOUN
fbem-27658	56	40	of	of	ADP
fbem-27658	56	41	enterprises	enterprise	NOUN
fbem-27658	56	42	,	,	PUNCT
fbem-27658	56	43	injecting	inject	VERB
fbem-27658	56	44	working	work	VERB
fbem-27658	56	45	capital	capital	NOUN
fbem-27658	56	46	into	into	ADP
fbem-27658	56	47	enterprises	enterprise	NOUN
fbem-27658	56	48	,	,	PUNCT
fbem-27658	56	49	effectively	effectively	ADV
fbem-27658	56	50	alleviating	alleviate	VERB
fbem-27658	56	51	the	the	DET
fbem-27658	56	52	pressure	pressure	NOUN
fbem-27658	56	53	on	on	ADP
fbem-27658	56	54	the	the	DET
fbem-27658	56	55	capital	capital	NOUN
fbem-27658	56	56	chain	chain	NOUN
fbem-27658	56	57	,	,	PUNCT
fbem-27658	56	58	providing	provide	VERB
fbem-27658	56	59	broad	broad	ADJ
fbem-27658	56	60	market	market	NOUN
fbem-27658	56	61	expansion	expansion	NOUN
fbem-27658	56	62	space	space	NOUN
fbem-27658	56	63	and	and	CCONJ
fbem-27658	56	64	resource	resource	NOUN
fbem-27658	56	65	allocation	allocation	NOUN
fbem-27658	56	66	capabilities	capability	NOUN
fbem-27658	56	67	,	,	PUNCT
fbem-27658	56	68	and	and	CCONJ
fbem-27658	56	69	laying	lay	VERB
fbem-27658	56	70	a	a	DET
fbem-27658	56	71	solid	solid	ADJ
fbem-27658	56	72	foundation	foundation	NOUN
fbem-27658	56	73	for	for	ADP
fbem-27658	56	74	their	their	PRON
fbem-27658	56	75	strategic	strategic	ADJ
fbem-27658	56	76	development	development	NOUN
fbem-27658	56	77	goals	goal	NOUN
fbem-27658	56	78	of	of	ADP
fbem-27658	56	79	scale	scale	NOUN
fbem-27658	56	80	and	and	CCONJ
fbem-27658	56	81	intensification	intensification	NOUN
fbem-27658	56	82	,	,	PUNCT
fbem-27658	56	83	thereby	thereby	ADV
fbem-27658	56	84	occupying	occupy	VERB
fbem-27658	56	85	a	a	DET
fbem-27658	56	86	favorable	favorable	ADJ
fbem-27658	56	87	competitive	competitive	ADJ
fbem-27658	56	88	position	position	NOUN
fbem-27658	56	89	in	in	ADP
fbem-27658	56	90	the	the	DET
fbem-27658	56	91	increasingly	increasingly	ADV
fbem-27658	56	92	fierce	fierce	ADJ
fbem-27658	56	93	market	market	NOUN
fbem-27658	56	94	competition	competition	NOUN
fbem-27658	56	95	environment	environment	NOUN
fbem-27658	56	96	.	.	PUNCT
fbem-27658	57	1	at	at	ADP
fbem-27658	57	2	the	the	DET
fbem-27658	57	3	same	same	ADJ
fbem-27658	57	4	time	time	NOUN
fbem-27658	57	5	,	,	PUNCT
fbem-27658	57	6	this	this	DET
fbem-27658	57	7	series	series	NOUN
fbem-27658	57	8	of	of	ADP
fbem-27658	57	9	chain	chain	NOUN
fbem-27658	57	10	reactions	reaction	NOUN
fbem-27658	57	11	can	can	AUX
fbem-27658	57	12	stimulate	stimulate	VERB
fbem-27658	57	13	the	the	DET
fbem-27658	57	14	inherent	inherent	ADJ
fbem-27658	57	15	vitality	vitality	NOUN
fbem-27658	57	16	of	of	ADP
fbem-27658	57	17	the	the	DET
fbem-27658	57	18	industry	industry	NOUN
fbem-27658	57	19	,	,	PUNCT
fbem-27658	57	20	promote	promote	VERB
fbem-27658	57	21	the	the	DET
fbem-27658	57	22	optimization	optimization	NOUN
fbem-27658	57	23	and	and	CCONJ
fbem-27658	57	24	upgrading	upgrading	NOUN
fbem-27658	57	25	of	of	ADP
fbem-27658	57	26	the	the	DET
fbem-27658	57	27	industrial	industrial	ADJ
fbem-27658	57	28	structure	structure	NOUN
fbem-27658	57	29	,	,	PUNCT
fbem-27658	57	30	and	and	CCONJ
fbem-27658	57	31	lay	lie	VERB
fbem-27658	57	32	a	a	DET
fbem-27658	57	33	solid	solid	ADJ
fbem-27658	57	34	foundation	foundation	NOUN
fbem-27658	57	35	for	for	ADP
fbem-27658	57	36	achieving	achieve	VERB
fbem-27658	57	37	high	high	ADJ
fbem-27658	57	38	-	-	PUNCT
fbem-27658	57	39	quality	quality	NOUN
fbem-27658	57	40	economic	economic	ADJ
fbem-27658	57	41	development	development	NOUN
fbem-27658	57	42	.	.	PUNCT
fbem-27658	58	1	3.2	3.2	NUM
fbem-27658	58	2	.	.	PUNCT
fbem-27658	58	3	intermediate	intermediate	ADJ
fbem-27658	58	4	price	price	NOUN
fbem-27658	58	5	mechanism	mechanism	NOUN
fbem-27658	58	6	export	export	NOUN
fbem-27658	58	7	tax	tax	NOUN
fbem-27658	58	8	rebates	rebate	NOUN
fbem-27658	58	9	can	can	AUX
fbem-27658	58	10	have	have	VERB
fbem-27658	58	11	a	a	DET
fbem-27658	58	12	significant	significant	ADJ
fbem-27658	58	13	positive	positive	ADJ
fbem-27658	58	14	impact	impact	NOUN
fbem-27658	58	15	on	on	ADP
fbem-27658	58	16	the	the	DET
fbem-27658	58	17	export	export	NOUN
fbem-27658	58	18	industries	industry	NOUN
fbem-27658	58	19	of	of	ADP
fbem-27658	58	20	countries	country	NOUN
fbem-27658	58	21	with	with	ADP
fbem-27658	58	22	trade	trade	NOUN
fbem-27658	58	23	protection	protection	NOUN
fbem-27658	58	24	,	,	PUNCT
fbem-27658	58	25	158	158	NUM
fbem-27658	58	26	especially	especially	ADV
fbem-27658	58	27	the	the	DET
fbem-27658	58	28	manufacturing	manufacturing	NOUN
fbem-27658	58	29	industry	industry	NOUN
fbem-27658	58	30	.	.	PUNCT
fbem-27658	59	1	specifically	specifically	ADV
fbem-27658	59	2	,	,	PUNCT
fbem-27658	59	3	the	the	DET
fbem-27658	59	4	export	export	NOUN
fbem-27658	59	5	tax	tax	NOUN
fbem-27658	59	6	rebate	rebate	NOUN
fbem-27658	59	7	mechanism	mechanism	NOUN
fbem-27658	59	8	endows	endow	VERB
fbem-27658	59	9	these	these	DET
fbem-27658	59	10	industries	industry	NOUN
fbem-27658	59	11	with	with	ADP
fbem-27658	59	12	the	the	DET
fbem-27658	59	13	ability	ability	NOUN
fbem-27658	59	14	to	to	PART
fbem-27658	59	15	obtain	obtain	VERB
fbem-27658	59	16	imported	import	VERB
fbem-27658	59	17	components	component	NOUN
fbem-27658	59	18	based	base	VERB
fbem-27658	59	19	on	on	ADP
fbem-27658	59	20	international	international	ADJ
fbem-27658	59	21	market	market	NOUN
fbem-27658	59	22	prices	price	NOUN
fbem-27658	59	23	,	,	PUNCT
fbem-27658	59	24	significantly	significantly	ADV
fbem-27658	59	25	enhancing	enhance	VERB
fbem-27658	59	26	the	the	DET
fbem-27658	59	27	competitiveness	competitiveness	NOUN
fbem-27658	59	28	of	of	ADP
fbem-27658	59	29	their	their	PRON
fbem-27658	59	30	exported	export	VERB
fbem-27658	59	31	products	product	NOUN
fbem-27658	59	32	in	in	ADP
fbem-27658	59	33	the	the	DET
fbem-27658	59	34	global	global	ADJ
fbem-27658	59	35	market	market	NOUN
fbem-27658	59	36	and	and	CCONJ
fbem-27658	59	37	promoting	promote	VERB
fbem-27658	59	38	the	the	DET
fbem-27658	59	39	sustained	sustained	ADJ
fbem-27658	59	40	growth	growth	NOUN
fbem-27658	59	41	and	and	CCONJ
fbem-27658	59	42	expansion	expansion	NOUN
fbem-27658	59	43	of	of	ADP
fbem-27658	59	44	the	the	DET
fbem-27658	59	45	export	export	NOUN
fbem-27658	59	46	industry	industry	NOUN
fbem-27658	59	47	.	.	PUNCT
fbem-27658	60	1	one	one	NUM
fbem-27658	60	2	of	of	ADP
fbem-27658	60	3	the	the	DET
fbem-27658	60	4	core	core	ADJ
fbem-27658	60	5	principles	principle	NOUN
fbem-27658	60	6	of	of	ADP
fbem-27658	60	7	the	the	DET
fbem-27658	60	8	booming	booming	ADJ
fbem-27658	60	9	development	development	NOUN
fbem-27658	60	10	of	of	ADP
fbem-27658	60	11	the	the	DET
fbem-27658	60	12	manufacturing	manufacturing	NOUN
fbem-27658	60	13	industry	industry	NOUN
fbem-27658	60	14	is	be	AUX
fbem-27658	60	15	to	to	PART
fbem-27658	60	16	build	build	VERB
fbem-27658	60	17	an	an	DET
fbem-27658	60	18	efficient	efficient	ADJ
fbem-27658	60	19	and	and	CCONJ
fbem-27658	60	20	smooth	smooth	ADJ
fbem-27658	60	21	international	international	ADJ
fbem-27658	60	22	procurement	procurement	NOUN
fbem-27658	60	23	channel	channel	NOUN
fbem-27658	60	24	for	for	ADP
fbem-27658	60	25	the	the	DET
fbem-27658	60	26	export	export	NOUN
fbem-27658	60	27	sector	sector	NOUN
fbem-27658	60	28	,	,	PUNCT
fbem-27658	60	29	ensuring	ensure	VERB
fbem-27658	60	30	that	that	SCONJ
fbem-27658	60	31	the	the	DET
fbem-27658	60	32	required	require	VERB
fbem-27658	60	33	imported	import	VERB
fbem-27658	60	34	components	component	NOUN
fbem-27658	60	35	can	can	AUX
fbem-27658	60	36	be	be	AUX
fbem-27658	60	37	quickly	quickly	ADV
fbem-27658	60	38	and	and	CCONJ
fbem-27658	60	39	cost	cost	AUX
fbem-27658	60	40	effectively	effectively	ADV
fbem-27658	60	41	obtained	obtain	VERB
fbem-27658	60	42	.	.	PUNCT
fbem-27658	61	1	in	in	ADP
fbem-27658	61	2	this	this	DET
fbem-27658	61	3	context	context	NOUN
fbem-27658	61	4	,	,	PUNCT
fbem-27658	61	5	the	the	DET
fbem-27658	61	6	export	export	NOUN
fbem-27658	61	7	tax	tax	NOUN
fbem-27658	61	8	rebate	rebate	NOUN
fbem-27658	61	9	policy	policy	NOUN
fbem-27658	61	10	,	,	PUNCT
fbem-27658	61	11	as	as	ADP
fbem-27658	61	12	an	an	DET
fbem-27658	61	13	innovative	innovative	ADJ
fbem-27658	61	14	institutional	institutional	ADJ
fbem-27658	61	15	arrangement	arrangement	NOUN
fbem-27658	61	16	,	,	PUNCT
fbem-27658	61	17	cleverly	cleverly	ADV
fbem-27658	61	18	maintains	maintain	VERB
fbem-27658	61	19	domestic	domestic	ADJ
fbem-27658	61	20	import	import	NOUN
fbem-27658	61	21	protection	protection	NOUN
fbem-27658	61	22	policies	policy	NOUN
fbem-27658	61	23	while	while	SCONJ
fbem-27658	61	24	opening	open	VERB
fbem-27658	61	25	up	up	ADP
fbem-27658	61	26	an	an	DET
fbem-27658	61	27	effective	effective	ADJ
fbem-27658	61	28	way	way	NOUN
fbem-27658	61	29	for	for	SCONJ
fbem-27658	61	30	the	the	DET
fbem-27658	61	31	export	export	NOUN
fbem-27658	61	32	industry	industry	NOUN
fbem-27658	61	33	to	to	PART
fbem-27658	61	34	obtain	obtain	VERB
fbem-27658	61	35	import	import	NOUN
fbem-27658	61	36	resources	resource	NOUN
fbem-27658	61	37	at	at	ADP
fbem-27658	61	38	international	international	ADJ
fbem-27658	61	39	market	market	NOUN
fbem-27658	61	40	prices	price	NOUN
fbem-27658	61	41	.	.	PUNCT
fbem-27658	62	1	this	this	DET
fbem-27658	62	2	policy	policy	NOUN
fbem-27658	62	3	design	design	NOUN
fbem-27658	62	4	not	not	PART
fbem-27658	62	5	only	only	ADV
fbem-27658	62	6	alleviates	alleviate	VERB
fbem-27658	62	7	the	the	DET
fbem-27658	62	8	market	market	NOUN
fbem-27658	62	9	distortions	distortion	NOUN
fbem-27658	62	10	that	that	PRON
fbem-27658	62	11	may	may	AUX
fbem-27658	62	12	arise	arise	VERB
fbem-27658	62	13	from	from	ADP
fbem-27658	62	14	domestic	domestic	ADJ
fbem-27658	62	15	trade	trade	NOUN
fbem-27658	62	16	protection	protection	NOUN
fbem-27658	62	17	policies	policy	NOUN
fbem-27658	62	18	,	,	PUNCT
fbem-27658	62	19	but	but	CCONJ
fbem-27658	62	20	also	also	ADV
fbem-27658	62	21	greatly	greatly	ADV
fbem-27658	62	22	stimulates	stimulate	VERB
fbem-27658	62	23	the	the	DET
fbem-27658	62	24	vitality	vitality	NOUN
fbem-27658	62	25	and	and	CCONJ
fbem-27658	62	26	creativity	creativity	NOUN
fbem-27658	62	27	of	of	ADP
fbem-27658	62	28	the	the	DET
fbem-27658	62	29	export	export	NOUN
fbem-27658	62	30	industry	industry	NOUN
fbem-27658	62	31	.	.	PUNCT
fbem-27658	63	1	therefore	therefore	ADV
fbem-27658	63	2	,	,	PUNCT
fbem-27658	63	3	the	the	DET
fbem-27658	63	4	export	export	NOUN
fbem-27658	63	5	tax	tax	NOUN
fbem-27658	63	6	rebate	rebate	NOUN
fbem-27658	63	7	policy	policy	NOUN
fbem-27658	63	8	has	have	AUX
fbem-27658	63	9	become	become	VERB
fbem-27658	63	10	an	an	DET
fbem-27658	63	11	important	important	ADJ
fbem-27658	63	12	strategic	strategic	ADJ
fbem-27658	63	13	tool	tool	NOUN
fbem-27658	63	14	,	,	PUNCT
fbem-27658	63	15	which	which	PRON
fbem-27658	63	16	not	not	PART
fbem-27658	63	17	only	only	ADV
fbem-27658	63	18	helps	help	VERB
fbem-27658	63	19	domestic	domestic	ADJ
fbem-27658	63	20	enterprises	enterprise	NOUN
fbem-27658	63	21	overcome	overcome	VERB
fbem-27658	63	22	trade	trade	NOUN
fbem-27658	63	23	protection	protection	NOUN
fbem-27658	63	24	barriers	barrier	NOUN
fbem-27658	63	25	,	,	PUNCT
fbem-27658	63	26	but	but	CCONJ
fbem-27658	63	27	also	also	ADV
fbem-27658	63	28	wins	win	VERB
fbem-27658	63	29	a	a	DET
fbem-27658	63	30	more	more	ADV
fbem-27658	63	31	favorable	favorable	ADJ
fbem-27658	63	32	trade	trade	NOUN
fbem-27658	63	33	position	position	NOUN
fbem-27658	63	34	and	and	CCONJ
fbem-27658	63	35	order	order	NOUN
fbem-27658	63	36	in	in	ADP
fbem-27658	63	37	the	the	DET
fbem-27658	63	38	international	international	ADJ
fbem-27658	63	39	market	market	NOUN
fbem-27658	63	40	by	by	ADP
fbem-27658	63	41	encouraging	encourage	VERB
fbem-27658	63	42	exports	export	NOUN
fbem-27658	63	43	and	and	CCONJ
fbem-27658	63	44	optimizing	optimize	VERB
fbem-27658	63	45	resource	resource	NOUN
fbem-27658	63	46	allocation	allocation	NOUN
fbem-27658	63	47	.	.	PUNCT
fbem-27658	64	1	this	this	DET
fbem-27658	64	2	process	process	NOUN
fbem-27658	64	3	not	not	PART
fbem-27658	64	4	only	only	ADV
fbem-27658	64	5	promoted	promote	VERB
fbem-27658	64	6	the	the	DET
fbem-27658	64	7	rapid	rapid	ADJ
fbem-27658	64	8	development	development	NOUN
fbem-27658	64	9	of	of	ADP
fbem-27658	64	10	the	the	DET
fbem-27658	64	11	export	export	NOUN
fbem-27658	64	12	industry	industry	NOUN
fbem-27658	64	13	,	,	PUNCT
fbem-27658	64	14	but	but	CCONJ
fbem-27658	64	15	also	also	ADV
fbem-27658	64	16	provided	provide	VERB
fbem-27658	64	17	strong	strong	ADJ
fbem-27658	64	18	support	support	NOUN
fbem-27658	64	19	for	for	ADP
fbem-27658	64	20	the	the	DET
fbem-27658	64	21	optimization	optimization	NOUN
fbem-27658	64	22	and	and	CCONJ
fbem-27658	64	23	upgrading	upgrading	NOUN
fbem-27658	64	24	of	of	ADP
fbem-27658	64	25	the	the	DET
fbem-27658	64	26	overall	overall	ADJ
fbem-27658	64	27	economic	economic	ADJ
fbem-27658	64	28	structure	structure	NOUN
fbem-27658	64	29	of	of	ADP
fbem-27658	64	30	the	the	DET
fbem-27658	64	31	country	country	NOUN
fbem-27658	64	32	(	(	PUNCT
fbem-27658	64	33	robert	robert	PROPN
fbem-27658	64	34	wade	wade	PROPN
fbem-27658	64	35	,	,	PUNCT
fbem-27658	64	36	1991	1991	NUM
fbem-27658	64	37	;	;	PUNCT
fbem-27658	64	38	olivier	olivier	NOUN
fbem-27658	64	39	cadot	cadot	PROPN
fbem-27658	64	40	,	,	PUNCT
fbem-27658	64	41	2003	2003	NUM
fbem-27658	64	42	;	;	PUNCT
fbem-27658	64	43	cadot	cadot	NOUN
fbem-27658	64	44	et	et	NOUN
fbem-27658	64	45	al	al	PROPN
fbem-27658	64	46	.	.	PROPN
fbem-27658	64	47	,	,	PUNCT
fbem-27658	64	48	2000	2000	NUM
fbem-27658	64	49	;	;	PUNCT
fbem-27658	64	50	elena	elena	PROPN
fbem-27658	64	51	ianchovichina	ianchovichina	PROPN
fbem-27658	64	52	,	,	PUNCT
fbem-27658	64	53	2003	2003	NUM
fbem-27658	64	54	;	;	PUNCT
fbem-27658	64	55	jai	jai	PROPN
fbem-27658	64	56	s.	s.	PROPN
fbem-27658	64	57	mah	mah	PROPN
fbem-27658	64	58	,	,	PUNCT
fbem-27658	64	59	2007	2007	NUM
fbem-27658	64	60	;	;	PUNCT
fbem-27658	64	61	john	john	PROPN
fbem-27658	64	62	weiss	weiss	PROPN
fbem-27658	64	63	,	,	PUNCT
fbem-27658	64	64	2005	2005	NUM
fbem-27658	64	65	)	)	PUNCT
fbem-27658	64	66	.	.	PUNCT
fbem-27658	65	1	3.3	3.3	NUM
fbem-27658	65	2	.	.	PUNCT
fbem-27658	66	1	promote	promote	VERB
fbem-27658	66	2	resource	resource	NOUN
fbem-27658	66	3	reallocation	reallocation	NOUN
fbem-27658	66	4	export	export	NOUN
fbem-27658	66	5	tax	tax	NOUN
fbem-27658	66	6	rebates	rebate	NOUN
fbem-27658	66	7	can	can	AUX
fbem-27658	66	8	trigger	trigger	VERB
fbem-27658	66	9	the	the	DET
fbem-27658	66	10	redistribution	redistribution	NOUN
fbem-27658	66	11	of	of	ADP
fbem-27658	66	12	production	production	NOUN
fbem-27658	66	13	factors	factor	NOUN
fbem-27658	66	14	within	within	ADP
fbem-27658	66	15	the	the	DET
fbem-27658	66	16	industry	industry	NOUN
fbem-27658	66	17	,	,	PUNCT
fbem-27658	66	18	guiding	guide	VERB
fbem-27658	66	19	enterprise	enterprise	NOUN
fbem-27658	66	20	decision	decision	NOUN
fbem-27658	66	21	-	-	PUNCT
fbem-27658	66	22	makers	maker	NOUN
fbem-27658	66	23	to	to	PART
fbem-27658	66	24	shift	shift	VERB
fbem-27658	66	25	their	their	PRON
fbem-27658	66	26	resource	resource	NOUN
fbem-27658	66	27	allocation	allocation	NOUN
fbem-27658	66	28	focus	focus	NOUN
fbem-27658	66	29	towards	towards	ADP
fbem-27658	66	30	product	product	NOUN
fbem-27658	66	31	lines	line	NOUN
fbem-27658	66	32	that	that	PRON
fbem-27658	66	33	enjoy	enjoy	VERB
fbem-27658	66	34	higher	high	ADJ
fbem-27658	66	35	tax	tax	NOUN
fbem-27658	66	36	rebate	rebate	NOUN
fbem-27658	66	37	rates	rate	NOUN
fbem-27658	66	38	,	,	PUNCT
fbem-27658	66	39	thereby	thereby	ADV
fbem-27658	66	40	improving	improve	VERB
fbem-27658	66	41	the	the	DET
fbem-27658	66	42	efficiency	efficiency	NOUN
fbem-27658	66	43	of	of	ADP
fbem-27658	66	44	resource	resource	NOUN
fbem-27658	66	45	reallocation	reallocation	NOUN
fbem-27658	66	46	and	and	CCONJ
fbem-27658	66	47	promoting	promote	VERB
fbem-27658	66	48	the	the	DET
fbem-27658	66	49	development	development	NOUN
fbem-27658	66	50	of	of	ADP
fbem-27658	66	51	the	the	DET
fbem-27658	66	52	export	export	NOUN
fbem-27658	66	53	tax	tax	NOUN
fbem-27658	66	54	rebate	rebate	NOUN
fbem-27658	66	55	industry	industry	NOUN
fbem-27658	66	56	(	(	PUNCT
fbem-27658	66	57	gan	gan	PROPN
fbem-27658	66	58	xingqiong	xingqiong	PROPN
fbem-27658	66	59	,	,	PUNCT
fbem-27658	66	60	jiang	jiang	PROPN
fbem-27658	66	61	bingwei	bingwei	PROPN
fbem-27658	66	62	,	,	PUNCT
fbem-27658	66	63	2017	2017	NUM
fbem-27658	66	64	;	;	PUNCT
fbem-27658	66	65	liu	liu	PROPN
fbem-27658	66	66	yi	yi	PROPN
fbem-27658	66	67	,	,	PUNCT
fbem-27658	66	68	1998	1998	NUM
fbem-27658	66	69	;	;	PUNCT
fbem-27658	66	70	liu	liu	PROPN
fbem-27658	66	71	yuejiao	yuejiao	NOUN
fbem-27658	66	72	,	,	PUNCT
fbem-27658	66	73	2013	2013	NUM
fbem-27658	66	74	)	)	PUNCT
fbem-27658	66	75	.	.	PUNCT
fbem-27658	67	1	by	by	ADP
fbem-27658	67	2	providing	provide	VERB
fbem-27658	67	3	higher	high	ADJ
fbem-27658	67	4	tax	tax	NOUN
fbem-27658	67	5	rebate	rebate	NOUN
fbem-27658	67	6	rates	rate	NOUN
fbem-27658	67	7	for	for	ADP
fbem-27658	67	8	supported	support	VERB
fbem-27658	67	9	industries	industry	NOUN
fbem-27658	67	10	,	,	PUNCT
fbem-27658	67	11	the	the	DET
fbem-27658	67	12	government	government	NOUN
fbem-27658	67	13	not	not	PART
fbem-27658	67	14	only	only	ADV
fbem-27658	67	15	directly	directly	ADV
fbem-27658	67	16	increases	increase	VERB
fbem-27658	67	17	the	the	DET
fbem-27658	67	18	profit	profit	NOUN
fbem-27658	67	19	margins	margin	NOUN
fbem-27658	67	20	of	of	ADP
fbem-27658	67	21	related	related	ADJ
fbem-27658	67	22	export	export	NOUN
fbem-27658	67	23	enterprises	enterprise	NOUN
fbem-27658	67	24	,	,	PUNCT
fbem-27658	67	25	but	but	CCONJ
fbem-27658	67	26	also	also	ADV
fbem-27658	67	27	stimulates	stimulate	VERB
fbem-27658	67	28	the	the	DET
fbem-27658	67	29	reallocation	reallocation	NOUN
fbem-27658	67	30	of	of	ADP
fbem-27658	67	31	resources	resource	NOUN
fbem-27658	67	32	between	between	ADP
fbem-27658	67	33	industries	industry	NOUN
fbem-27658	67	34	,	,	PUNCT
fbem-27658	67	35	guiding	guide	VERB
fbem-27658	67	36	resources	resource	NOUN
fbem-27658	67	37	from	from	ADP
fbem-27658	67	38	low	low	ADJ
fbem-27658	67	39	profit	profit	NOUN
fbem-27658	67	40	industries	industry	NOUN
fbem-27658	67	41	to	to	ADP
fbem-27658	67	42	more	more	ADV
fbem-27658	67	43	promising	promising	ADJ
fbem-27658	67	44	high	high	ADJ
fbem-27658	67	45	profit	profit	NOUN
fbem-27658	67	46	industries	industry	NOUN
fbem-27658	67	47	,	,	PUNCT
fbem-27658	67	48	thus	thus	ADV
fbem-27658	67	49	achieving	achieve	VERB
fbem-27658	67	50	strategic	strategic	ADJ
fbem-27658	67	51	adjustment	adjustment	NOUN
fbem-27658	67	52	of	of	ADP
fbem-27658	67	53	industrial	industrial	ADJ
fbem-27658	67	54	structure	structure	NOUN
fbem-27658	67	55	.	.	PUNCT
fbem-27658	68	1	on	on	ADP
fbem-27658	68	2	the	the	DET
fbem-27658	68	3	other	other	ADJ
fbem-27658	68	4	hand	hand	NOUN
fbem-27658	68	5	,	,	PUNCT
fbem-27658	68	6	for	for	ADP
fbem-27658	68	7	industries	industry	NOUN
fbem-27658	68	8	where	where	SCONJ
fbem-27658	68	9	the	the	DET
fbem-27658	68	10	government	government	NOUN
fbem-27658	68	11	restricts	restrict	VERB
fbem-27658	68	12	exports	export	NOUN
fbem-27658	68	13	or	or	CCONJ
fbem-27658	68	14	is	be	AUX
fbem-27658	68	15	prone	prone	ADJ
fbem-27658	68	16	to	to	ADP
fbem-27658	68	17	international	international	ADJ
fbem-27658	68	18	trade	trade	NOUN
fbem-27658	68	19	frictions	friction	NOUN
fbem-27658	68	20	,	,	PUNCT
fbem-27658	68	21	the	the	DET
fbem-27658	68	22	government	government	NOUN
fbem-27658	68	23	takes	take	VERB
fbem-27658	68	24	measures	measure	NOUN
fbem-27658	68	25	to	to	PART
fbem-27658	68	26	reduce	reduce	VERB
fbem-27658	68	27	or	or	CCONJ
fbem-27658	68	28	cancel	cancel	VERB
fbem-27658	68	29	tax	tax	NOUN
fbem-27658	68	30	rebate	rebate	NOUN
fbem-27658	68	31	rates	rate	NOUN
fbem-27658	68	32	as	as	ADP
fbem-27658	68	33	an	an	DET
fbem-27658	68	34	economic	economic	ADJ
fbem-27658	68	35	lever	lever	NOUN
fbem-27658	68	36	,	,	PUNCT
fbem-27658	68	37	guiding	guide	VERB
fbem-27658	68	38	export	export	NOUN
fbem-27658	68	39	enterprises	enterprise	NOUN
fbem-27658	68	40	to	to	PART
fbem-27658	68	41	reduce	reduce	VERB
fbem-27658	68	42	the	the	DET
fbem-27658	68	43	production	production	NOUN
fbem-27658	68	44	of	of	ADP
fbem-27658	68	45	such	such	ADJ
fbem-27658	68	46	products	product	NOUN
fbem-27658	68	47	,	,	PUNCT
fbem-27658	68	48	thereby	thereby	ADV
fbem-27658	68	49	controlling	control	VERB
fbem-27658	68	50	export	export	NOUN
fbem-27658	68	51	scale	scale	NOUN
fbem-27658	68	52	,	,	PUNCT
fbem-27658	68	53	optimizing	optimize	VERB
fbem-27658	68	54	export	export	NOUN
fbem-27658	68	55	product	product	NOUN
fbem-27658	68	56	structure	structure	NOUN
fbem-27658	68	57	,	,	PUNCT
fbem-27658	68	58	reducing	reduce	VERB
fbem-27658	68	59	international	international	ADJ
fbem-27658	68	60	trade	trade	NOUN
fbem-27658	68	61	disputes	dispute	NOUN
fbem-27658	68	62	,	,	PUNCT
fbem-27658	68	63	and	and	CCONJ
fbem-27658	68	64	safeguarding	safeguard	VERB
fbem-27658	68	65	national	national	ADJ
fbem-27658	68	66	economic	economic	ADJ
fbem-27658	68	67	security	security	NOUN
fbem-27658	68	68	and	and	CCONJ
fbem-27658	68	69	interests	interest	NOUN
fbem-27658	68	70	.	.	PUNCT
fbem-27658	69	1	3.4	3.4	NUM
fbem-27658	69	2	.	.	PUNCT
fbem-27658	69	3	expansion	expansion	NOUN
fbem-27658	69	4	of	of	ADP
fbem-27658	69	5	upstream	upstream	ADJ
fbem-27658	69	6	and	and	CCONJ
fbem-27658	69	7	downstream	downstream	ADJ
fbem-27658	69	8	industries	industry	NOUN
fbem-27658	69	9	the	the	DET
fbem-27658	69	10	adjustment	adjustment	NOUN
fbem-27658	69	11	of	of	ADP
fbem-27658	69	12	export	export	NOUN
fbem-27658	69	13	tax	tax	NOUN
fbem-27658	69	14	rebate	rebate	NOUN
fbem-27658	69	15	rates	rate	NOUN
fbem-27658	69	16	can	can	AUX
fbem-27658	69	17	trigger	trigger	VERB
fbem-27658	69	18	dynamic	dynamic	ADJ
fbem-27658	69	19	changes	change	NOUN
fbem-27658	69	20	in	in	ADP
fbem-27658	69	21	the	the	DET
fbem-27658	69	22	equilibrium	equilibrium	NOUN
fbem-27658	69	23	prices	price	NOUN
fbem-27658	69	24	of	of	ADP
fbem-27658	69	25	factors	factor	NOUN
fbem-27658	69	26	such	such	ADJ
fbem-27658	69	27	as	as	ADP
fbem-27658	69	28	labor	labor	NOUN
fbem-27658	69	29	,	,	PUNCT
fbem-27658	69	30	capital	capital	NOUN
fbem-27658	69	31	,	,	PUNCT
fbem-27658	69	32	and	and	CCONJ
fbem-27658	69	33	intermediate	intermediate	ADJ
fbem-27658	69	34	products	product	NOUN
fbem-27658	69	35	,	,	PUNCT
fbem-27658	69	36	thereby	thereby	ADV
fbem-27658	69	37	promoting	promote	VERB
fbem-27658	69	38	the	the	DET
fbem-27658	69	39	expansion	expansion	NOUN
fbem-27658	69	40	and	and	CCONJ
fbem-27658	69	41	prosperity	prosperity	NOUN
fbem-27658	69	42	of	of	ADP
fbem-27658	69	43	upstream	upstream	ADJ
fbem-27658	69	44	and	and	CCONJ
fbem-27658	69	45	downstream	downstream	ADJ
fbem-27658	69	46	industries	industry	NOUN
fbem-27658	69	47	closely	closely	ADV
fbem-27658	69	48	connected	connect	VERB
fbem-27658	69	49	to	to	ADP
fbem-27658	69	50	the	the	DET
fbem-27658	69	51	export	export	NOUN
fbem-27658	69	52	tax	tax	NOUN
fbem-27658	69	53	rebate	rebate	NOUN
fbem-27658	69	54	industry	industry	NOUN
fbem-27658	69	55	,	,	PUNCT
fbem-27658	69	56	forming	form	VERB
fbem-27658	69	57	a	a	DET
fbem-27658	69	58	broader	broad	ADJ
fbem-27658	69	59	industrial	industrial	ADJ
fbem-27658	69	60	chain	chain	NOUN
fbem-27658	69	61	effect	effect	NOUN
fbem-27658	69	62	(	(	PUNCT
fbem-27658	69	63	chi	chi	PROPN
fbem-27658	69	64	chur	chur	PROPN
fbem-27658	69	65	chao	chao	PROPN
fbem-27658	69	66	et	et	PROPN
fbem-27658	69	67	al	al	PROPN
fbem-27658	69	68	.	.	PROPN
fbem-27658	69	69	,	,	PUNCT
fbem-27658	69	70	2001	2001	NUM
fbem-27658	69	71	)	)	PUNCT
fbem-27658	69	72	.	.	PUNCT
fbem-27658	70	1	elena	elena	PROPN
fbem-27658	70	2	ianchovichina	ianchovichina	PROPN
fbem-27658	70	3	(	(	PUNCT
fbem-27658	70	4	2004	2004	NUM
fbem-27658	70	5	)	)	PUNCT
fbem-27658	70	6	pointed	point	VERB
fbem-27658	70	7	out	out	ADP
fbem-27658	70	8	that	that	SCONJ
fbem-27658	70	9	export	export	NOUN
fbem-27658	70	10	tax	tax	NOUN
fbem-27658	70	11	rebate	rebate	NOUN
fbem-27658	70	12	policies	policy	NOUN
fbem-27658	70	13	can	can	AUX
fbem-27658	70	14	enhance	enhance	VERB
fbem-27658	70	15	the	the	DET
fbem-27658	70	16	competitiveness	competitiveness	NOUN
fbem-27658	70	17	of	of	ADP
fbem-27658	70	18	intermediate	intermediate	ADJ
fbem-27658	70	19	product	product	NOUN
fbem-27658	70	20	processing	processing	NOUN
fbem-27658	70	21	enterprises	enterprise	NOUN
fbem-27658	70	22	and	and	CCONJ
fbem-27658	70	23	improve	improve	VERB
fbem-27658	70	24	the	the	DET
fbem-27658	70	25	strength	strength	NOUN
fbem-27658	70	26	of	of	ADP
fbem-27658	70	27	related	relate	VERB
fbem-27658	70	28	industries	industry	NOUN
fbem-27658	70	29	upstream	upstream	ADJ
fbem-27658	70	30	and	and	CCONJ
fbem-27658	70	31	downstream	downstream	ADJ
fbem-27658	70	32	of	of	ADP
fbem-27658	70	33	intermediate	intermediate	ADJ
fbem-27658	70	34	products	product	NOUN
fbem-27658	70	35	.	.	PUNCT
fbem-27658	71	1	therefore	therefore	ADV
fbem-27658	71	2	,	,	PUNCT
fbem-27658	71	3	the	the	DET
fbem-27658	71	4	application	application	NOUN
fbem-27658	71	5	scope	scope	NOUN
fbem-27658	71	6	of	of	ADP
fbem-27658	71	7	export	export	NOUN
fbem-27658	71	8	tax	tax	NOUN
fbem-27658	71	9	rebate	rebate	NOUN
fbem-27658	71	10	policy	policy	NOUN
fbem-27658	71	11	is	be	AUX
fbem-27658	71	12	far	far	ADV
fbem-27658	71	13	beyond	beyond	ADP
fbem-27658	71	14	the	the	DET
fbem-27658	71	15	support	support	NOUN
fbem-27658	71	16	of	of	ADP
fbem-27658	71	17	a	a	DET
fbem-27658	71	18	single	single	ADJ
fbem-27658	71	19	industry	industry	NOUN
fbem-27658	71	20	.	.	PUNCT
fbem-27658	72	1	its	its	PRON
fbem-27658	72	2	deeper	deep	ADJ
fbem-27658	72	3	significance	significance	NOUN
fbem-27658	72	4	lies	lie	VERB
fbem-27658	72	5	in	in	ADP
fbem-27658	72	6	the	the	DET
fbem-27658	72	7	effective	effective	ADJ
fbem-27658	72	8	allocation	allocation	NOUN
fbem-27658	72	9	of	of	ADP
fbem-27658	72	10	resources	resource	NOUN
fbem-27658	72	11	and	and	CCONJ
fbem-27658	72	12	the	the	DET
fbem-27658	72	13	automatic	automatic	ADJ
fbem-27658	72	14	adjustment	adjustment	NOUN
fbem-27658	72	15	of	of	ADP
fbem-27658	72	16	the	the	DET
fbem-27658	72	17	market	market	NOUN
fbem-27658	72	18	,	,	PUNCT
fbem-27658	72	19	which	which	PRON
fbem-27658	72	20	realizes	realize	VERB
fbem-27658	72	21	the	the	DET
fbem-27658	72	22	vertical	vertical	ADJ
fbem-27658	72	23	expansion	expansion	NOUN
fbem-27658	72	24	and	and	CCONJ
fbem-27658	72	25	horizontal	horizontal	ADJ
fbem-27658	72	26	integration	integration	NOUN
fbem-27658	72	27	of	of	ADP
fbem-27658	72	28	the	the	DET
fbem-27658	72	29	industrial	industrial	ADJ
fbem-27658	72	30	chain	chain	NOUN
fbem-27658	72	31	,	,	PUNCT
fbem-27658	72	32	and	and	CCONJ
fbem-27658	72	33	promotes	promote	VERB
fbem-27658	72	34	the	the	DET
fbem-27658	72	35	gradual	gradual	ADJ
fbem-27658	72	36	formation	formation	NOUN
fbem-27658	72	37	and	and	CCONJ
fbem-27658	72	38	growth	growth	NOUN
fbem-27658	72	39	of	of	ADP
fbem-27658	72	40	industrial	industrial	ADJ
fbem-27658	72	41	clusters	cluster	NOUN
fbem-27658	72	42	.	.	PUNCT
fbem-27658	73	1	in	in	ADP
fbem-27658	73	2	addition	addition	NOUN
fbem-27658	73	3	,	,	PUNCT
fbem-27658	73	4	due	due	ADP
fbem-27658	73	5	to	to	ADP
fbem-27658	73	6	different	different	ADJ
fbem-27658	73	7	trade	trade	NOUN
fbem-27658	73	8	methods	method	NOUN
fbem-27658	73	9	for	for	ADP
fbem-27658	73	10	export	export	NOUN
fbem-27658	73	11	tax	tax	NOUN
fbem-27658	73	12	rebates	rebate	NOUN
fbem-27658	73	13	,	,	PUNCT
fbem-27658	73	14	enterprises	enterprise	NOUN
fbem-27658	73	15	may	may	AUX
fbem-27658	73	16	also	also	ADV
fbem-27658	73	17	choose	choose	VERB
fbem-27658	73	18	other	other	ADJ
fbem-27658	73	19	trade	trade	NOUN
fbem-27658	73	20	methods	method	NOUN
fbem-27658	73	21	in	in	ADP
fbem-27658	73	22	order	order	NOUN
fbem-27658	73	23	to	to	PART
fbem-27658	73	24	obtain	obtain	VERB
fbem-27658	73	25	long	long	ADJ
fbem-27658	73	26	-	-	PUNCT
fbem-27658	73	27	term	term	NOUN
fbem-27658	73	28	stable	stable	ADJ
fbem-27658	73	29	development	development	NOUN
fbem-27658	73	30	space	space	NOUN
fbem-27658	73	31	.	.	PUNCT
fbem-27658	74	1	some	some	DET
fbem-27658	74	2	enterprises	enterprise	NOUN
fbem-27658	74	3	tend	tend	VERB
fbem-27658	74	4	to	to	PART
fbem-27658	74	5	choose	choose	VERB
fbem-27658	74	6	the	the	DET
fbem-27658	74	7	"	"	PUNCT
fbem-27658	74	8	no	no	DET
fbem-27658	74	9	levy	levy	NOUN
fbem-27658	74	10	,	,	PUNCT
fbem-27658	74	11	no	no	DET
fbem-27658	74	12	refund	refund	NOUN
fbem-27658	74	13	"	"	PUNCT
fbem-27658	74	14	processing	processing	NOUN
fbem-27658	74	15	trade	trade	NOUN
fbem-27658	74	16	mode	mode	NOUN
fbem-27658	74	17	to	to	PART
fbem-27658	74	18	avoid	avoid	VERB
fbem-27658	74	19	the	the	DET
fbem-27658	74	20	direct	direct	ADJ
fbem-27658	74	21	impact	impact	NOUN
fbem-27658	74	22	of	of	ADP
fbem-27658	74	23	national	national	ADJ
fbem-27658	74	24	macroeconomic	macroeconomic	ADJ
fbem-27658	74	25	regulation	regulation	NOUN
fbem-27658	74	26	policies	policy	NOUN
fbem-27658	74	27	.	.	PUNCT
fbem-27658	75	1	the	the	DET
fbem-27658	75	2	export	export	NOUN
fbem-27658	75	3	tax	tax	NOUN
fbem-27658	75	4	rebate	rebate	NOUN
fbem-27658	75	5	policy	policy	NOUN
fbem-27658	75	6	significantly	significantly	ADV
fbem-27658	75	7	reduces	reduce	VERB
fbem-27658	75	8	the	the	DET
fbem-27658	75	9	export	export	NOUN
fbem-27658	75	10	costs	cost	NOUN
fbem-27658	75	11	of	of	ADP
fbem-27658	75	12	enterprises	enterprise	NOUN
fbem-27658	75	13	and	and	CCONJ
fbem-27658	75	14	enhances	enhance	VERB
fbem-27658	75	15	the	the	DET
fbem-27658	75	16	international	international	ADJ
fbem-27658	75	17	price	price	NOUN
fbem-27658	75	18	competitiveness	competitiveness	NOUN
fbem-27658	75	19	of	of	ADP
fbem-27658	75	20	their	their	PRON
fbem-27658	75	21	products	product	NOUN
fbem-27658	75	22	.	.	PUNCT
fbem-27658	76	1	however	however	ADV
fbem-27658	76	2	,	,	PUNCT
fbem-27658	76	3	this	this	DET
fbem-27658	76	4	policy	policy	NOUN
fbem-27658	76	5	advantage	advantage	NOUN
fbem-27658	76	6	is	be	AUX
fbem-27658	76	7	also	also	ADV
fbem-27658	76	8	excessively	excessively	ADV
fbem-27658	76	9	utilized	utilize	VERB
fbem-27658	76	10	by	by	ADP
fbem-27658	76	11	some	some	DET
fbem-27658	76	12	enterprises	enterprise	NOUN
fbem-27658	76	13	,	,	PUNCT
fbem-27658	76	14	who	who	PRON
fbem-27658	76	15	regard	regard	VERB
fbem-27658	76	16	tax	tax	NOUN
fbem-27658	76	17	rebate	rebate	NOUN
fbem-27658	76	18	funds	fund	NOUN
fbem-27658	76	19	as	as	ADP
fbem-27658	76	20	the	the	DET
fbem-27658	76	21	main	main	ADJ
fbem-27658	76	22	or	or	CCONJ
fbem-27658	76	23	even	even	ADV
fbem-27658	76	24	the	the	DET
fbem-27658	76	25	only	only	ADJ
fbem-27658	76	26	source	source	NOUN
fbem-27658	76	27	to	to	PART
fbem-27658	76	28	maintain	maintain	VERB
fbem-27658	76	29	their	their	PRON
fbem-27658	76	30	operations	operation	NOUN
fbem-27658	76	31	,	,	PUNCT
fbem-27658	76	32	rather	rather	ADV
fbem-27658	76	33	than	than	ADP
fbem-27658	76	34	actively	actively	ADV
fbem-27658	76	35	investing	invest	VERB
fbem-27658	76	36	in	in	ADP
fbem-27658	76	37	technological	technological	ADJ
fbem-27658	76	38	innovation	innovation	NOUN
fbem-27658	76	39	and	and	CCONJ
fbem-27658	76	40	product	product	NOUN
fbem-27658	76	41	added	add	VERB
fbem-27658	76	42	value	value	NOUN
fbem-27658	76	43	enhancement	enhancement	NOUN
fbem-27658	76	44	,	,	PUNCT
fbem-27658	76	45	resulting	result	VERB
fbem-27658	76	46	in	in	ADP
fbem-27658	76	47	a	a	DET
fbem-27658	76	48	distorted	distorted	ADJ
fbem-27658	76	49	development	development	NOUN
fbem-27658	76	50	path	path	NOUN
fbem-27658	76	51	.	.	PUNCT
fbem-27658	77	1	this	this	DET
fbem-27658	77	2	behavior	behavior	NOUN
fbem-27658	77	3	not	not	PART
fbem-27658	77	4	only	only	ADV
fbem-27658	77	5	limits	limit	VERB
fbem-27658	77	6	the	the	DET
fbem-27658	77	7	growth	growth	NOUN
fbem-27658	77	8	potential	potential	NOUN
fbem-27658	77	9	and	and	CCONJ
fbem-27658	77	10	core	core	NOUN
fbem-27658	77	11	competitiveness	competitiveness	NOUN
fbem-27658	77	12	of	of	ADP
fbem-27658	77	13	the	the	DET
fbem-27658	77	14	enterprise	enterprise	NOUN
fbem-27658	77	15	itself	itself	PRON
fbem-27658	77	16	,	,	PUNCT
fbem-27658	77	17	but	but	CCONJ
fbem-27658	77	18	may	may	AUX
fbem-27658	77	19	also	also	ADV
fbem-27658	77	20	pose	pose	VERB
fbem-27658	77	21	a	a	DET
fbem-27658	77	22	threat	threat	NOUN
fbem-27658	77	23	to	to	ADP
fbem-27658	77	24	the	the	DET
fbem-27658	77	25	healthy	healthy	ADJ
fbem-27658	77	26	development	development	NOUN
fbem-27658	77	27	of	of	ADP
fbem-27658	77	28	the	the	DET
fbem-27658	77	29	entire	entire	ADJ
fbem-27658	77	30	industrial	industrial	ADJ
fbem-27658	77	31	chain	chain	NOUN
fbem-27658	77	32	,	,	PUNCT
fbem-27658	77	33	hindering	hinder	VERB
fbem-27658	77	34	the	the	DET
fbem-27658	77	35	optimization	optimization	NOUN
fbem-27658	77	36	and	and	CCONJ
fbem-27658	77	37	upgrading	upgrading	NOUN
fbem-27658	77	38	process	process	NOUN
fbem-27658	77	39	of	of	ADP
fbem-27658	77	40	china	china	PROPN
fbem-27658	77	41	's	's	PART
fbem-27658	77	42	industrial	industrial	ADJ
fbem-27658	77	43	structure	structure	NOUN
fbem-27658	77	44	.	.	PUNCT
fbem-27658	78	1	the	the	DET
fbem-27658	78	2	deficiencies	deficiency	NOUN
fbem-27658	78	3	in	in	ADP
fbem-27658	78	4	the	the	DET
fbem-27658	78	5	tax	tax	NOUN
fbem-27658	78	6	refund	refund	NOUN
fbem-27658	78	7	management	management	NOUN
fbem-27658	78	8	system	system	NOUN
fbem-27658	78	9	have	have	AUX
fbem-27658	78	10	further	far	ADV
fbem-27658	78	11	exacerbated	exacerbate	VERB
fbem-27658	78	12	the	the	DET
fbem-27658	78	13	complexity	complexity	NOUN
fbem-27658	78	14	of	of	ADP
fbem-27658	78	15	the	the	DET
fbem-27658	78	16	problem	problem	NOUN
fbem-27658	78	17	.	.	PUNCT
fbem-27658	79	1	due	due	ADP
fbem-27658	79	2	to	to	ADP
fbem-27658	79	3	the	the	DET
fbem-27658	79	4	imperfect	imperfect	ADJ
fbem-27658	79	5	legal	legal	ADJ
fbem-27658	79	6	framework	framework	NOUN
fbem-27658	79	7	and	and	CCONJ
fbem-27658	79	8	the	the	DET
fbem-27658	79	9	disconnection	disconnection	NOUN
fbem-27658	79	10	of	of	ADP
fbem-27658	79	11	regulatory	regulatory	ADJ
fbem-27658	79	12	mechanisms	mechanism	NOUN
fbem-27658	79	13	at	at	ADP
fbem-27658	79	14	the	the	DET
fbem-27658	79	15	enforcement	enforcement	NOUN
fbem-27658	79	16	level	level	NOUN
fbem-27658	79	17	,	,	PUNCT
fbem-27658	79	18	there	there	PRON
fbem-27658	79	19	is	be	VERB
fbem-27658	79	20	room	room	NOUN
fbem-27658	79	21	for	for	ADP
fbem-27658	79	22	illegal	illegal	ADJ
fbem-27658	79	23	enterprises	enterprise	NOUN
fbem-27658	79	24	to	to	PART
fbem-27658	79	25	engage	engage	VERB
fbem-27658	79	26	in	in	ADP
fbem-27658	79	27	tax	tax	NOUN
fbem-27658	79	28	fraud	fraud	NOUN
fbem-27658	79	29	activities	activity	NOUN
fbem-27658	79	30	,	,	PUNCT
fbem-27658	79	31	especially	especially	ADV
fbem-27658	79	32	the	the	DET
fbem-27658	79	33	frequent	frequent	ADJ
fbem-27658	79	34	occurrence	occurrence	NOUN
fbem-27658	79	35	of	of	ADP
fbem-27658	79	36	"	"	PUNCT
fbem-27658	79	37	fake	fake	ADJ
fbem-27658	79	38	exports	export	NOUN
fbem-27658	79	39	,	,	PUNCT
fbem-27658	79	40	real	real	ADJ
fbem-27658	79	41	tax	tax	NOUN
fbem-27658	79	42	refunds	refund	NOUN
fbem-27658	79	43	"	"	PUNCT
fbem-27658	79	44	.	.	PUNCT
fbem-27658	80	1	these	these	DET
fbem-27658	80	2	enterprises	enterprise	NOUN
fbem-27658	80	3	illegally	illegally	ADV
fbem-27658	80	4	obtain	obtain	VERB
fbem-27658	80	5	tax	tax	NOUN
fbem-27658	80	6	refund	refund	NOUN
fbem-27658	80	7	funds	fund	NOUN
fbem-27658	80	8	by	by	ADP
fbem-27658	80	9	forging	forge	VERB
fbem-27658	80	10	export	export	NOUN
fbem-27658	80	11	records	record	NOUN
fbem-27658	80	12	,	,	PUNCT
fbem-27658	80	13	issuing	issue	VERB
fbem-27658	80	14	false	false	ADJ
fbem-27658	80	15	invoices	invoice	NOUN
fbem-27658	80	16	,	,	PUNCT
fbem-27658	80	17	and	and	CCONJ
fbem-27658	80	18	other	other	ADJ
fbem-27658	80	19	means	mean	NOUN
fbem-27658	80	20	,	,	PUNCT
fbem-27658	80	21	causing	cause	VERB
fbem-27658	80	22	significant	significant	ADJ
fbem-27658	80	23	losses	loss	NOUN
fbem-27658	80	24	to	to	ADP
fbem-27658	80	25	the	the	DET
fbem-27658	80	26	national	national	ADJ
fbem-27658	80	27	finance	finance	NOUN
fbem-27658	80	28	,	,	PUNCT
fbem-27658	80	29	as	as	ADV
fbem-27658	80	30	well	well	ADV
fbem-27658	80	31	as	as	ADP
fbem-27658	80	32	disrupting	disrupt	VERB
fbem-27658	80	33	the	the	DET
fbem-27658	80	34	fair	fair	ADJ
fbem-27658	80	35	competition	competition	NOUN
fbem-27658	80	36	market	market	NOUN
fbem-27658	80	37	environment	environment	NOUN
fbem-27658	80	38	and	and	CCONJ
fbem-27658	80	39	damaging	damage	VERB
fbem-27658	80	40	the	the	DET
fbem-27658	80	41	rights	right	NOUN
fbem-27658	80	42	and	and	CCONJ
fbem-27658	80	43	interests	interest	NOUN
fbem-27658	80	44	of	of	ADP
fbem-27658	80	45	legitimate	legitimate	ADJ
fbem-27658	80	46	enterprises	enterprise	NOUN
fbem-27658	80	47	.	.	PUNCT
fbem-27658	81	1	4	4	X
fbem-27658	81	2	.	.	X
fbem-27658	81	3	conclusion	conclusion	NOUN
fbem-27658	81	4	after	after	ADP
fbem-27658	81	5	the	the	DET
fbem-27658	81	6	reform	reform	NOUN
fbem-27658	81	7	and	and	CCONJ
fbem-27658	81	8	opening	opening	NOUN
fbem-27658	81	9	up	up	ADP
fbem-27658	81	10	,	,	PUNCT
fbem-27658	81	11	china	china	PROPN
fbem-27658	81	12	's	's	PART
fbem-27658	81	13	industrial	industrial	ADJ
fbem-27658	81	14	structure	structure	NOUN
fbem-27658	81	15	gradually	gradually	ADV
fbem-27658	81	16	improved	improve	VERB
fbem-27658	81	17	,	,	PUNCT
fbem-27658	81	18	and	and	CCONJ
fbem-27658	81	19	the	the	DET
fbem-27658	81	20	implementation	implementation	NOUN
fbem-27658	81	21	of	of	ADP
fbem-27658	81	22	export	export	NOUN
fbem-27658	81	23	tax	tax	NOUN
fbem-27658	81	24	rebate	rebate	NOUN
fbem-27658	81	25	policies	policy	NOUN
fbem-27658	81	26	has	have	VERB
fbem-27658	81	27	a	a	DET
fbem-27658	81	28	wide	wide	ADJ
fbem-27658	81	29	coverage	coverage	NOUN
fbem-27658	81	30	and	and	CCONJ
fbem-27658	81	31	strong	strong	ADJ
fbem-27658	81	32	guidance	guidance	NOUN
fbem-27658	81	33	,	,	PUNCT
fbem-27658	81	34	making	make	VERB
fbem-27658	81	35	it	it	PRON
fbem-27658	81	36	flexible	flexible	ADJ
fbem-27658	81	37	to	to	ADP
fbem-27658	81	38	a	a	DET
fbem-27658	81	39	certain	certain	ADJ
fbem-27658	81	40	extent	extent	NOUN
fbem-27658	81	41	.	.	PUNCT
fbem-27658	82	1	this	this	DET
fbem-27658	82	2	article	article	NOUN
fbem-27658	82	3	analyzes	analyze	VERB
fbem-27658	82	4	the	the	DET
fbem-27658	82	5	theoretical	theoretical	ADJ
fbem-27658	82	6	mechanism	mechanism	NOUN
fbem-27658	82	7	of	of	ADP
fbem-27658	82	8	export	export	NOUN
fbem-27658	82	9	tax	tax	NOUN
fbem-27658	82	10	rebates	rebate	NOUN
fbem-27658	82	11	on	on	ADP
fbem-27658	82	12	industrial	industrial	ADJ
fbem-27658	82	13	structure	structure	NOUN
fbem-27658	82	14	.	.	PUNCT
fbem-27658	83	1	the	the	DET
fbem-27658	83	2	country	country	NOUN
fbem-27658	83	3	implements	implement	VERB
fbem-27658	83	4	export	export	NOUN
fbem-27658	83	5	tax	tax	NOUN
fbem-27658	83	6	rebate	rebate	NOUN
fbem-27658	83	7	policies	policy	NOUN
fbem-27658	83	8	and	and	CCONJ
fbem-27658	83	9	implements	implement	VERB
fbem-27658	83	10	a	a	DET
fbem-27658	83	11	series	series	NOUN
fbem-27658	83	12	of	of	ADP
fbem-27658	83	13	tax	tax	NOUN
fbem-27658	83	14	rebate	rebate	NOUN
fbem-27658	83	15	preferential	preferential	ADJ
fbem-27658	83	16	measures	measure	NOUN
fbem-27658	83	17	.	.	PUNCT
fbem-27658	84	1	export	export	NOUN
fbem-27658	84	2	tax	tax	NOUN
fbem-27658	84	3	rebates	rebate	NOUN
fbem-27658	84	4	can	can	AUX
fbem-27658	84	5	reduce	reduce	VERB
fbem-27658	84	6	production	production	NOUN
fbem-27658	84	7	costs	cost	NOUN
fbem-27658	84	8	for	for	ADP
fbem-27658	84	9	enterprises	enterprise	NOUN
fbem-27658	84	10	,	,	PUNCT
fbem-27658	84	11	enhance	enhance	VERB
fbem-27658	84	12	the	the	DET
fbem-27658	84	13	competitiveness	competitiveness	NOUN
fbem-27658	84	14	of	of	ADP
fbem-27658	84	15	the	the	DET
fbem-27658	84	16	export	export	NOUN
fbem-27658	84	17	industry	industry	NOUN
fbem-27658	84	18	,	,	PUNCT
fbem-27658	84	19	and	and	CCONJ
fbem-27658	84	20	promote	promote	VERB
fbem-27658	84	21	the	the	DET
fbem-27658	84	22	development	development	NOUN
fbem-27658	84	23	of	of	ADP
fbem-27658	84	24	the	the	DET
fbem-27658	84	25	export	export	NOUN
fbem-27658	84	26	industry	industry	NOUN
fbem-27658	84	27	.	.	PUNCT
fbem-27658	85	1	by	by	ADP
fbem-27658	85	2	summarizing	summarize	VERB
fbem-27658	85	3	and	and	CCONJ
fbem-27658	85	4	sorting	sort	VERB
fbem-27658	85	5	out	out	ADP
fbem-27658	85	6	existing	exist	VERB
fbem-27658	85	7	research	research	NOUN
fbem-27658	85	8	literature	literature	NOUN
fbem-27658	85	9	in	in	ADP
fbem-27658	85	10	related	relate	VERB
fbem-27658	85	11	fields	field	NOUN
fbem-27658	85	12	,	,	PUNCT
fbem-27658	85	13	a	a	DET
fbem-27658	85	14	large	large	ADJ
fbem-27658	85	15	number	number	NOUN
fbem-27658	85	16	of	of	ADP
fbem-27658	85	17	scholars	scholar	NOUN
fbem-27658	85	18	have	have	AUX
fbem-27658	85	19	found	find	VERB
fbem-27658	85	20	through	through	ADP
fbem-27658	85	21	empirical	empirical	ADJ
fbem-27658	85	22	analysis	analysis	NOUN
fbem-27658	85	23	that	that	SCONJ
fbem-27658	85	24	export	export	NOUN
fbem-27658	85	25	tax	tax	NOUN
fbem-27658	85	26	rebates	rebate	NOUN
fbem-27658	85	27	do	do	AUX
fbem-27658	85	28	indeed	indeed	ADV
fbem-27658	85	29	have	have	AUX
fbem-27658	85	30	an	an	DET
fbem-27658	85	31	impact	impact	NOUN
fbem-27658	85	32	on	on	ADP
fbem-27658	85	33	industrial	industrial	ADJ
fbem-27658	85	34	structure	structure	NOUN
fbem-27658	85	35	.	.	PUNCT
fbem-27658	86	1	currently	currently	ADV
fbem-27658	86	2	,	,	PUNCT
fbem-27658	86	3	there	there	PRON
fbem-27658	86	4	are	be	VERB
fbem-27658	86	5	different	different	ADJ
fbem-27658	86	6	perspectives	perspective	NOUN
fbem-27658	86	7	and	and	CCONJ
fbem-27658	86	8	methods	method	NOUN
fbem-27658	86	9	for	for	ADP
fbem-27658	86	10	studying	study	VERB
fbem-27658	86	11	the	the	DET
fbem-27658	86	12	role	role	NOUN
fbem-27658	86	13	of	of	ADP
fbem-27658	86	14	export	export	NOUN
fbem-27658	86	15	tax	tax	NOUN
fbem-27658	86	16	rebates	rebate	NOUN
fbem-27658	86	17	in	in	ADP
fbem-27658	86	18	regulating	regulate	VERB
fbem-27658	86	19	industrial	industrial	ADJ
fbem-27658	86	20	structure	structure	NOUN
fbem-27658	86	21	.	.	PUNCT
fbem-27658	87	1	most	most	ADJ
fbem-27658	87	2	scholars	scholar	NOUN
fbem-27658	87	3	have	have	AUX
fbem-27658	87	4	analyzed	analyze	VERB
fbem-27658	87	5	from	from	ADP
fbem-27658	87	6	different	different	ADJ
fbem-27658	87	7	perspectives	perspective	NOUN
fbem-27658	87	8	,	,	PUNCT
fbem-27658	87	9	and	and	CCONJ
fbem-27658	87	10	have	have	AUX
fbem-27658	87	11	also	also	ADV
fbem-27658	87	12	conducted	conduct	VERB
fbem-27658	87	13	research	research	NOUN
fbem-27658	87	14	using	use	VERB
fbem-27658	87	15	different	different	ADJ
fbem-27658	87	16	industries	industry	NOUN
fbem-27658	87	17	or	or	CCONJ
fbem-27658	87	18	industries	industry	NOUN
fbem-27658	87	19	as	as	ADP
fbem-27658	87	20	examples	example	NOUN
fbem-27658	87	21	.	.	PUNCT
fbem-27658	88	1	to	to	PART
fbem-27658	88	2	effectively	effectively	ADV
fbem-27658	88	3	address	address	VERB
fbem-27658	88	4	the	the	DET
fbem-27658	88	5	above	above	ADJ
fbem-27658	88	6	issues	issue	NOUN
fbem-27658	88	7	,	,	PUNCT
fbem-27658	88	8	it	it	PRON
fbem-27658	88	9	is	be	AUX
fbem-27658	88	10	urgent	urgent	ADJ
fbem-27658	88	11	to	to	PART
fbem-27658	88	12	take	take	VERB
fbem-27658	88	13	comprehensive	comprehensive	ADJ
fbem-27658	88	14	measures	measure	NOUN
fbem-27658	88	15	from	from	ADP
fbem-27658	88	16	multiple	multiple	ADJ
fbem-27658	88	17	dimensions	dimension	NOUN
fbem-27658	88	18	:	:	PUNCT
fbem-27658	88	19	159	159	NUM
fbem-27658	88	20	5	5	NUM
fbem-27658	88	21	.	.	PUNCT
fbem-27658	88	22	policy	policy	NOUN
fbem-27658	88	23	suggestions	suggestion	NOUN
fbem-27658	88	24	5.1	5.1	NUM
fbem-27658	88	25	.	.	PUNCT
fbem-27658	89	1	implement	implement	VERB
fbem-27658	89	2	differentiated	differentiated	ADJ
fbem-27658	89	3	export	export	NOUN
fbem-27658	89	4	tax	tax	NOUN
fbem-27658	89	5	rebate	rebate	NOUN
fbem-27658	89	6	policies	policy	NOUN
fbem-27658	89	7	to	to	PART
fbem-27658	89	8	promote	promote	VERB
fbem-27658	89	9	industrial	industrial	ADJ
fbem-27658	89	10	structure	structure	NOUN
fbem-27658	89	11	upgrading	upgrading	NOUN
fbem-27658	89	12	according	accord	VERB
fbem-27658	89	13	to	to	ADP
fbem-27658	89	14	a	a	DET
fbem-27658	89	15	large	large	ADJ
fbem-27658	89	16	number	number	NOUN
fbem-27658	89	17	of	of	ADP
fbem-27658	89	18	previous	previous	ADJ
fbem-27658	89	19	scholars	scholar	NOUN
fbem-27658	89	20	'	'	PART
fbem-27658	89	21	empirical	empirical	ADJ
fbem-27658	89	22	analysis	analysis	NOUN
fbem-27658	89	23	,	,	PUNCT
fbem-27658	89	24	implementing	implement	VERB
fbem-27658	89	25	export	export	NOUN
fbem-27658	89	26	tax	tax	NOUN
fbem-27658	89	27	rebates	rebate	NOUN
fbem-27658	89	28	can	can	AUX
fbem-27658	89	29	help	help	VERB
fbem-27658	89	30	upgrade	upgrade	VERB
fbem-27658	89	31	china	china	PROPN
fbem-27658	89	32	's	's	PART
fbem-27658	89	33	industrial	industrial	ADJ
fbem-27658	89	34	structure	structure	NOUN
fbem-27658	89	35	.	.	PUNCT
fbem-27658	90	1	therefore	therefore	ADV
fbem-27658	90	2	,	,	PUNCT
fbem-27658	90	3	the	the	DET
fbem-27658	90	4	government	government	NOUN
fbem-27658	90	5	should	should	AUX
fbem-27658	90	6	continue	continue	VERB
fbem-27658	90	7	to	to	PART
fbem-27658	90	8	implement	implement	VERB
fbem-27658	90	9	differentiated	differentiated	ADJ
fbem-27658	90	10	export	export	NOUN
fbem-27658	90	11	tax	tax	NOUN
fbem-27658	90	12	rebate	rebate	NOUN
fbem-27658	90	13	policies	policy	NOUN
fbem-27658	90	14	based	base	VERB
fbem-27658	90	15	on	on	ADP
fbem-27658	90	16	the	the	DET
fbem-27658	90	17	characteristics	characteristic	NOUN
fbem-27658	90	18	of	of	ADP
fbem-27658	90	19	different	different	ADJ
fbem-27658	90	20	industries	industry	NOUN
fbem-27658	90	21	,	,	PUNCT
fbem-27658	90	22	in	in	ADP
fbem-27658	90	23	order	order	NOUN
fbem-27658	90	24	to	to	PART
fbem-27658	90	25	achieve	achieve	VERB
fbem-27658	90	26	the	the	DET
fbem-27658	90	27	goal	goal	NOUN
fbem-27658	90	28	of	of	ADP
fbem-27658	90	29	upgrading	upgrade	VERB
fbem-27658	90	30	the	the	DET
fbem-27658	90	31	industrial	industrial	ADJ
fbem-27658	90	32	structure	structure	NOUN
fbem-27658	90	33	.	.	PUNCT
fbem-27658	91	1	5.2	5.2	NUM
fbem-27658	91	2	.	.	PUNCT
fbem-27658	91	3	adjusting	adjust	VERB
fbem-27658	91	4	export	export	NOUN
fbem-27658	91	5	tax	tax	NOUN
fbem-27658	91	6	rebate	rebate	NOUN
fbem-27658	91	7	policies	policy	NOUN
fbem-27658	91	8	to	to	PART
fbem-27658	91	9	promote	promote	VERB
fbem-27658	91	10	balanced	balanced	ADJ
fbem-27658	91	11	development	development	NOUN
fbem-27658	91	12	of	of	ADP
fbem-27658	91	13	industries	industry	NOUN
fbem-27658	91	14	the	the	DET
fbem-27658	91	15	government	government	NOUN
fbem-27658	91	16	should	should	AUX
fbem-27658	91	17	not	not	PART
fbem-27658	91	18	blindly	blindly	ADV
fbem-27658	91	19	pursue	pursue	VERB
fbem-27658	91	20	economic	economic	ADJ
fbem-27658	91	21	growth	growth	NOUN
fbem-27658	91	22	when	when	SCONJ
fbem-27658	91	23	formulating	formulate	VERB
fbem-27658	91	24	export	export	NOUN
fbem-27658	91	25	tax	tax	NOUN
fbem-27658	91	26	rebate	rebate	NOUN
fbem-27658	91	27	policies	policy	NOUN
fbem-27658	91	28	,	,	PUNCT
fbem-27658	91	29	but	but	CCONJ
fbem-27658	91	30	also	also	ADV
fbem-27658	91	31	pay	pay	VERB
fbem-27658	91	32	attention	attention	NOUN
fbem-27658	91	33	to	to	ADP
fbem-27658	91	34	the	the	DET
fbem-27658	91	35	transformation	transformation	NOUN
fbem-27658	91	36	and	and	CCONJ
fbem-27658	91	37	upgrading	upgrading	NOUN
fbem-27658	91	38	of	of	ADP
fbem-27658	91	39	industrial	industrial	ADJ
fbem-27658	91	40	structure	structure	NOUN
fbem-27658	91	41	and	and	CCONJ
fbem-27658	91	42	the	the	DET
fbem-27658	91	43	balanced	balanced	ADJ
fbem-27658	91	44	development	development	NOUN
fbem-27658	91	45	of	of	ADP
fbem-27658	91	46	regional	regional	ADJ
fbem-27658	91	47	industries	industry	NOUN
fbem-27658	91	48	.	.	PUNCT
fbem-27658	92	1	due	due	ADP
fbem-27658	92	2	to	to	ADP
fbem-27658	92	3	the	the	DET
fbem-27658	92	4	uneven	uneven	ADJ
fbem-27658	92	5	economic	economic	ADJ
fbem-27658	92	6	development	development	NOUN
fbem-27658	92	7	between	between	ADP
fbem-27658	92	8	the	the	DET
fbem-27658	92	9	eastern	eastern	ADJ
fbem-27658	92	10	and	and	CCONJ
fbem-27658	92	11	central	central	ADJ
fbem-27658	92	12	western	western	ADJ
fbem-27658	92	13	regions	region	NOUN
fbem-27658	92	14	of	of	ADP
fbem-27658	92	15	china	china	PROPN
fbem-27658	92	16	,	,	PUNCT
fbem-27658	92	17	the	the	DET
fbem-27658	92	18	government	government	NOUN
fbem-27658	92	19	should	should	AUX
fbem-27658	92	20	formulate	formulate	VERB
fbem-27658	92	21	export	export	NOUN
fbem-27658	92	22	tax	tax	NOUN
fbem-27658	92	23	rebate	rebate	NOUN
fbem-27658	92	24	policies	policy	NOUN
fbem-27658	92	25	according	accord	VERB
fbem-27658	92	26	to	to	ADP
fbem-27658	92	27	local	local	ADJ
fbem-27658	92	28	conditions	condition	NOUN
fbem-27658	92	29	and	and	CCONJ
fbem-27658	92	30	promote	promote	VERB
fbem-27658	92	31	coordinated	coordinate	VERB
fbem-27658	92	32	economic	economic	ADJ
fbem-27658	92	33	development	development	NOUN
fbem-27658	92	34	in	in	ADP
fbem-27658	92	35	conjunction	conjunction	NOUN
fbem-27658	92	36	with	with	ADP
fbem-27658	92	37	other	other	ADJ
fbem-27658	92	38	policies	policy	NOUN
fbem-27658	92	39	.	.	PUNCT
fbem-27658	93	1	5.3	5.3	NUM
fbem-27658	93	2	.	.	X
fbem-27658	93	3	optimize	optimize	VERB
fbem-27658	93	4	the	the	DET
fbem-27658	93	5	export	export	NOUN
fbem-27658	93	6	tax	tax	NOUN
fbem-27658	93	7	rebate	rebate	NOUN
fbem-27658	93	8	process	process	NOUN
fbem-27658	93	9	for	for	ADP
fbem-27658	93	10	enterprises	enterprise	NOUN
fbem-27658	93	11	when	when	SCONJ
fbem-27658	93	12	formulating	formulate	VERB
fbem-27658	93	13	export	export	NOUN
fbem-27658	93	14	tax	tax	NOUN
fbem-27658	93	15	rebate	rebate	NOUN
fbem-27658	93	16	policies	policy	NOUN
fbem-27658	93	17	,	,	PUNCT
fbem-27658	93	18	the	the	DET
fbem-27658	93	19	government	government	NOUN
fbem-27658	93	20	should	should	AUX
fbem-27658	93	21	optimize	optimize	VERB
fbem-27658	93	22	the	the	DET
fbem-27658	93	23	enterprise	enterprise	NOUN
fbem-27658	93	24	tax	tax	NOUN
fbem-27658	93	25	rebate	rebate	NOUN
fbem-27658	93	26	process	process	NOUN
fbem-27658	93	27	as	as	ADV
fbem-27658	93	28	much	much	ADV
fbem-27658	93	29	as	as	ADP
fbem-27658	93	30	possible	possible	ADJ
fbem-27658	93	31	,	,	PUNCT
fbem-27658	93	32	reduce	reduce	VERB
fbem-27658	93	33	unnecessary	unnecessary	ADJ
fbem-27658	93	34	tax	tax	NOUN
fbem-27658	93	35	rebate	rebate	NOUN
fbem-27658	93	36	procedures	procedure	NOUN
fbem-27658	93	37	,	,	PUNCT
fbem-27658	93	38	shorten	shorten	VERB
fbem-27658	93	39	the	the	DET
fbem-27658	93	40	time	time	NOUN
fbem-27658	93	41	for	for	ADP
fbem-27658	93	42	enterprise	enterprise	NOUN
fbem-27658	93	43	export	export	NOUN
fbem-27658	93	44	tax	tax	NOUN
fbem-27658	93	45	rebates	rebate	NOUN
fbem-27658	93	46	,	,	PUNCT
fbem-27658	93	47	achieve	achieve	VERB
fbem-27658	93	48	convenient	convenient	ADJ
fbem-27658	93	49	tax	tax	NOUN
fbem-27658	93	50	rebates	rebate	NOUN
fbem-27658	93	51	,	,	PUNCT
fbem-27658	93	52	and	and	CCONJ
fbem-27658	93	53	alleviate	alleviate	VERB
fbem-27658	93	54	the	the	DET
fbem-27658	93	55	pressure	pressure	NOUN
fbem-27658	93	56	on	on	ADP
fbem-27658	93	57	enterprise	enterprise	NOUN
fbem-27658	93	58	capital	capital	NOUN
fbem-27658	93	59	turnover	turnover	NOUN
fbem-27658	93	60	.	.	PUNCT
fbem-27658	94	1	5.4	5.4	NUM
fbem-27658	94	2	.	.	PUNCT
fbem-27658	94	3	improve	improve	VERB
fbem-27658	94	4	the	the	DET
fbem-27658	94	5	system	system	NOUN
fbem-27658	94	6	and	and	CCONJ
fbem-27658	94	7	regulations	regulation	NOUN
fbem-27658	94	8	of	of	ADP
fbem-27658	94	9	export	export	NOUN
fbem-27658	94	10	tax	tax	NOUN
fbem-27658	94	11	rebate	rebate	NOUN
fbem-27658	94	12	policies	policy	NOUN
fbem-27658	94	13	we	we	PRON
fbem-27658	94	14	should	should	AUX
fbem-27658	94	15	accelerate	accelerate	VERB
fbem-27658	94	16	the	the	DET
fbem-27658	94	17	improvement	improvement	NOUN
fbem-27658	94	18	of	of	ADP
fbem-27658	94	19	the	the	DET
fbem-27658	94	20	relevant	relevant	ADJ
fbem-27658	94	21	legal	legal	ADJ
fbem-27658	94	22	and	and	CCONJ
fbem-27658	94	23	regulatory	regulatory	ADJ
fbem-27658	94	24	system	system	NOUN
fbem-27658	94	25	,	,	PUNCT
fbem-27658	94	26	enhance	enhance	VERB
fbem-27658	94	27	regulatory	regulatory	ADJ
fbem-27658	94	28	efficiency	efficiency	NOUN
fbem-27658	94	29	,	,	PUNCT
fbem-27658	94	30	and	and	CCONJ
fbem-27658	94	31	increase	increase	VERB
fbem-27658	94	32	the	the	DET
fbem-27658	94	33	fairness	fairness	NOUN
fbem-27658	94	34	,	,	PUNCT
fbem-27658	94	35	transparency	transparency	NOUN
fbem-27658	94	36	,	,	PUNCT
fbem-27658	94	37	and	and	CCONJ
fbem-27658	94	38	standardization	standardization	NOUN
fbem-27658	94	39	of	of	ADP
fbem-27658	94	40	export	export	NOUN
fbem-27658	94	41	tax	tax	NOUN
fbem-27658	94	42	rebates	rebate	NOUN
fbem-27658	94	43	.	.	PUNCT
fbem-27658	95	1	fill	fill	VERB
fbem-27658	95	2	in	in	ADP
fbem-27658	95	3	loopholes	loophole	NOUN
fbem-27658	95	4	,	,	PUNCT
fbem-27658	95	5	try	try	VERB
fbem-27658	95	6	to	to	PART
fbem-27658	95	7	avoid	avoid	VERB
fbem-27658	95	8	the	the	DET
fbem-27658	95	9	occurrence	occurrence	NOUN
fbem-27658	95	10	of	of	ADP
fbem-27658	95	11	"	"	PUNCT
fbem-27658	95	12	tax	tax	NOUN
fbem-27658	95	13	evasion	evasion	NOUN
fbem-27658	95	14	"	"	PUNCT
fbem-27658	95	15	in	in	ADP
fbem-27658	95	16	enterprise	enterprise	NOUN
fbem-27658	95	17	export	export	NOUN
fbem-27658	95	18	tax	tax	NOUN
fbem-27658	95	19	rebates	rebate	NOUN
fbem-27658	95	20	,	,	PUNCT
fbem-27658	95	21	prevent	prevent	VERB
fbem-27658	95	22	enterprises	enterprise	NOUN
fbem-27658	95	23	from	from	ADP
fbem-27658	95	24	relying	rely	VERB
fbem-27658	95	25	solely	solely	ADV
fbem-27658	95	26	on	on	ADP
fbem-27658	95	27	export	export	NOUN
fbem-27658	95	28	tax	tax	NOUN
fbem-27658	95	29	rebate	rebate	NOUN
fbem-27658	95	30	policies	policy	NOUN
fbem-27658	95	31	for	for	ADP
fbem-27658	95	32	production	production	NOUN
fbem-27658	95	33	,	,	PUNCT
fbem-27658	95	34	and	and	CCONJ
fbem-27658	95	35	ensure	ensure	VERB
fbem-27658	95	36	the	the	DET
fbem-27658	95	37	legality	legality	NOUN
fbem-27658	95	38	and	and	CCONJ
fbem-27658	95	39	effectiveness	effectiveness	NOUN
fbem-27658	95	40	of	of	ADP
fbem-27658	95	41	the	the	DET
fbem-27658	95	42	use	use	NOUN
fbem-27658	95	43	of	of	ADP
fbem-27658	95	44	tax	tax	NOUN
fbem-27658	95	45	rebate	rebate	NOUN
fbem-27658	95	46	funds	fund	NOUN
fbem-27658	95	47	.	.	PUNCT
fbem-27658	96	1	at	at	ADP
fbem-27658	96	2	the	the	DET
fbem-27658	96	3	same	same	ADJ
fbem-27658	96	4	time	time	NOUN
fbem-27658	96	5	,	,	PUNCT
fbem-27658	96	6	we	we	PRON
fbem-27658	96	7	will	will	AUX
fbem-27658	96	8	crack	crack	VERB
fbem-27658	96	9	down	down	ADP
fbem-27658	96	10	on	on	ADP
fbem-27658	96	11	tax	tax	NOUN
fbem-27658	96	12	fraud	fraud	NOUN
fbem-27658	96	13	and	and	CCONJ
fbem-27658	96	14	establish	establish	VERB
fbem-27658	96	15	a	a	DET
fbem-27658	96	16	favorable	favorable	ADJ
fbem-27658	96	17	external	external	ADJ
fbem-27658	96	18	environment	environment	NOUN
fbem-27658	96	19	for	for	ADP
fbem-27658	96	20	enterprise	enterprise	NOUN
fbem-27658	96	21	export	export	NOUN
fbem-27658	96	22	tax	tax	NOUN
fbem-27658	96	23	refunds	refund	NOUN
fbem-27658	96	24	.	.	PUNCT
fbem-27658	97	1	thus	thus	ADV
fbem-27658	97	2	,	,	PUNCT
fbem-27658	97	3	promoting	promote	VERB
fbem-27658	97	4	the	the	DET
fbem-27658	97	5	optimal	optimal	ADJ
fbem-27658	97	6	allocation	allocation	NOUN
fbem-27658	97	7	of	of	ADP
fbem-27658	97	8	resources	resource	NOUN
fbem-27658	97	9	and	and	CCONJ
fbem-27658	97	10	playing	play	VERB
fbem-27658	97	11	a	a	DET
fbem-27658	97	12	driving	drive	VERB
fbem-27658	97	13	role	role	NOUN
fbem-27658	97	14	in	in	ADP
fbem-27658	97	15	adjusting	adjust	VERB
fbem-27658	97	16	the	the	DET
fbem-27658	97	17	industrial	industrial	ADJ
fbem-27658	97	18	structure	structure	NOUN
fbem-27658	97	19	.	.	PUNCT
fbem-27658	98	1	references	reference	NOUN
fbem-27658	98	2	[	[	X
fbem-27658	98	3	1	1	NUM
fbem-27658	98	4	]	]	X
fbem-27658	98	5	hao	hao	PROPN
fbem-27658	98	6	,	,	PUNCT
fbem-27658	98	7	s.	s.	PROPN
fbem-27658	98	8	(	(	PUNCT
fbem-27658	98	9	2022	2022	NUM
fbem-27658	98	10	)	)	PUNCT
fbem-27658	98	11	study	study	NOUN
fbem-27658	98	12	on	on	ADP
fbem-27658	98	13	the	the	DET
fbem-27658	98	14	impact	impact	NOUN
fbem-27658	98	15	of	of	ADP
fbem-27658	98	16	export	export	NOUN
fbem-27658	98	17	tax	tax	NOUN
fbem-27658	98	18	rebate	rebate	NOUN
fbem-27658	98	19	policy	policy	NOUN
fbem-27658	98	20	on	on	ADP
fbem-27658	98	21	the	the	DET
fbem-27658	98	22	upgrading	upgrading	NOUN
fbem-27658	98	23	of	of	ADP
fbem-27658	98	24	china	china	PROPN
fbem-27658	98	25	's	's	PART
fbem-27658	98	26	industrial	industrial	ADJ
fbem-27658	98	27	structure	structure	NOUN
fbem-27658	98	28	and	and	CCONJ
fbem-27658	98	29	countermeasures	countermeasure	VERB
fbem-27658	99	1	[	[	X
fbem-27658	99	2	d	d	X
fbem-27658	99	3	]	]	X
fbem-27658	99	4	.	.	PUNCT
fbem-27658	100	1	shanghai	shanghai	PROPN
fbem-27658	100	2	customs	customs	PROPN
fbem-27658	100	3	college	college	PROPN
fbem-27658	100	4	.	.	PUNCT
fbem-27658	101	1	[	[	X
fbem-27658	101	2	2	2	NUM
fbem-27658	101	3	]	]	X
fbem-27658	101	4	gan	gan	PROPN
fbem-27658	101	5	,	,	PUNCT
fbem-27658	101	6	x.	x.	PROPN
fbem-27658	101	7	,	,	PUNCT
fbem-27658	101	8	jiang	jiang	PROPN
fbem-27658	101	9	b.w	b.w	PROPN
fbem-27658	101	10	.	.	PROPN
fbem-27658	101	11	(	(	PUNCT
fbem-27658	101	12	2017	2017	NUM
fbem-27658	101	13	)	)	PUNCT
fbem-27658	101	14	an	an	DET
fbem-27658	101	15	empirical	empirical	ADJ
fbem-27658	101	16	study	study	NOUN
fbem-27658	101	17	on	on	ADP
fbem-27658	101	18	the	the	DET
fbem-27658	101	19	impact	impact	NOUN
fbem-27658	101	20	of	of	ADP
fbem-27658	101	21	export	export	NOUN
fbem-27658	101	22	tax	tax	NOUN
fbem-27658	101	23	rebates	rebate	NOUN
fbem-27658	101	24	on	on	ADP
fbem-27658	101	25	china	china	PROPN
fbem-27658	101	26	's	's	PART
fbem-27658	101	27	industrial	industrial	ADJ
fbem-27658	101	28	structure	structure	NOUN
fbem-27658	101	29	:	:	PUNCT
fbem-27658	101	30	a	a	DET
fbem-27658	101	31	case	case	NOUN
fbem-27658	101	32	study	study	NOUN
fbem-27658	101	33	of	of	ADP
fbem-27658	101	34	traditional	traditional	ADJ
fbem-27658	101	35	labor	labor	NOUN
fbem-27658	101	36	-	-	PUNCT
fbem-27658	101	37	intensive	intensive	ADJ
fbem-27658	101	38	industries	industry	NOUN
fbem-27658	101	39	[	[	X
fbem-27658	101	40	j	j	X
fbem-27658	101	41	]	]	X
fbem-27658	101	42	.	.	PUNCT
fbem-27658	102	1	journal	journal	PROPN
fbem-27658	102	2	of	of	ADP
fbem-27658	102	3	zhongnan	zhongnan	PROPN
fbem-27658	102	4	university	university	PROPN
fbem-27658	102	5	of	of	ADP
fbem-27658	102	6	economics	economic	NOUN
fbem-27658	102	7	and	and	CCONJ
fbem-27658	102	8	law	law	NOUN
fbem-27658	102	9	,	,	PUNCT
fbem-27658	102	10	(	(	PUNCT
fbem-27658	102	11	04):84	04):84	NOUN
fbem-27658	102	12	-	-	SYM
fbem-27658	102	13	89	89	NUM
fbem-27658	102	14	.	.	PUNCT
fbem-27658	103	1	[	[	X
fbem-27658	103	2	3	3	NUM
fbem-27658	103	3	]	]	X
fbem-27658	103	4	qiu	qiu	PROPN
fbem-27658	103	5	,	,	PUNCT
fbem-27658	103	6	d.t	d.t	PROPN
fbem-27658	103	7	.	.	PROPN
fbem-27658	103	8	,	,	PUNCT
fbem-27658	103	9	zhang	zhang	PROPN
fbem-27658	103	10	,	,	PUNCT
fbem-27658	103	11	x.y	x.y	PROPN
fbem-27658	103	12	.	.	PROPN
fbem-27658	103	13	(	(	PUNCT
fbem-27658	103	14	2016	2016	NUM
fbem-27658	103	15	)	)	PUNCT
fbem-27658	104	1	china	china	PROPN
fbem-27658	104	2	's	's	PART
fbem-27658	104	3	export	export	NOUN
fbem-27658	104	4	incentive	incentive	NOUN
fbem-27658	104	5	fiscal	fiscal	ADJ
fbem-27658	104	6	policy	policy	NOUN
fbem-27658	104	7	and	and	CCONJ
fbem-27658	104	8	optimization	optimization	NOUN
fbem-27658	104	9	of	of	ADP
fbem-27658	104	10	export	export	NOUN
fbem-27658	104	11	commodity	commodity	NOUN
fbem-27658	104	12	structure	structure	NOUN
fbem-27658	104	13	:	:	PUNCT
fbem-27658	104	14	a	a	DET
fbem-27658	104	15	study	study	NOUN
fbem-27658	104	16	based	base	VERB
fbem-27658	104	17	on	on	ADP
fbem-27658	104	18	different	different	ADJ
fbem-27658	104	19	factor	factor	NOUN
fbem-27658	104	20	intensive	intensive	ADJ
fbem-27658	104	21	products	product	NOUN
fbem-27658	104	22	[	[	X
fbem-27658	104	23	j	j	X
fbem-27658	104	24	]	]	X
fbem-27658	104	25	.	.	PUNCT
fbem-27658	105	1	economic	economic	ADJ
fbem-27658	105	2	perspective	perspective	NOUN
fbem-27658	105	3	,	,	PUNCT
fbem-27658	105	4	(	(	PUNCT
fbem-27658	105	5	04):87	04):87	NUM
fbem-27658	105	6	-	-	SYM
fbem-27658	105	7	95	95	NUM
fbem-27658	105	8	.	.	PUNCT
fbem-27658	106	1	[	[	X
fbem-27658	106	2	4	4	NUM
fbem-27658	106	3	]	]	X
fbem-27658	106	4	tan	tan	PROPN
fbem-27658	106	5	,	,	PUNCT
fbem-27658	106	6	t.j	t.j	PROPN
fbem-27658	106	7	.	.	PROPN
fbem-27658	106	8	,	,	PUNCT
fbem-27658	106	9	li	li	PROPN
fbem-27658	106	10	,	,	PUNCT
fbem-27658	106	11	g.	g.	PROPN
fbem-27658	106	12	(	(	PUNCT
fbem-27658	106	13	2023	2023	NUM
fbem-27658	106	14	)	)	PUNCT
fbem-27658	106	15	study	study	NOUN
fbem-27658	106	16	on	on	ADP
fbem-27658	106	17	the	the	DET
fbem-27658	106	18	impact	impact	NOUN
fbem-27658	106	19	of	of	ADP
fbem-27658	106	20	export	export	NOUN
fbem-27658	106	21	tax	tax	NOUN
fbem-27658	106	22	rebate	rebate	NOUN
fbem-27658	106	23	on	on	ADP
fbem-27658	106	24	the	the	DET
fbem-27658	106	25	export	export	NOUN
fbem-27658	106	26	competitiveness	competitiveness	NOUN
fbem-27658	106	27	of	of	ADP
fbem-27658	106	28	china	china	PROPN
fbem-27658	106	29	's	's	PART
fbem-27658	106	30	manufacturing	manufacturing	NOUN
fbem-27658	106	31	industry	industry	NOUN
fbem-27658	107	1	[	[	X
fbem-27658	107	2	j	j	X
fbem-27658	107	3	]	]	X
fbem-27658	107	4	.	.	PUNCT
fbem-27658	108	1	macroeconomic	macroeconomic	ADJ
fbem-27658	108	2	research	research	NOUN
fbem-27658	108	3	,	,	PUNCT
fbem-27658	108	4	(	(	PUNCT
fbem-27658	108	5	04):83	04):83	NOUN
fbem-27658	108	6	-	-	SYM
fbem-27658	108	7	98	98	NUM
fbem-27658	108	8	.	.	PUNCT
fbem-27658	109	1	[	[	X
fbem-27658	109	2	5	5	NUM
fbem-27658	109	3	]	]	SYM
fbem-27658	109	4	yang	yang	PROPN
fbem-27658	109	5	,	,	PUNCT
fbem-27658	109	6	m.k	m.k	PROPN
fbem-27658	109	7	.	.	PUNCT
fbem-27658	109	8	(	(	PUNCT
fbem-27658	109	9	2023	2023	NUM
fbem-27658	109	10	)	)	PUNCT
fbem-27658	109	11	study	study	NOUN
fbem-27658	109	12	on	on	ADP
fbem-27658	109	13	the	the	DET
fbem-27658	109	14	impact	impact	NOUN
fbem-27658	109	15	of	of	ADP
fbem-27658	109	16	value	value	NOUN
fbem-27658	109	17	-	-	PUNCT
fbem-27658	109	18	added	add	VERB
fbem-27658	109	19	tax	tax	NOUN
fbem-27658	109	20	reform	reform	NOUN
fbem-27658	109	21	on	on	ADP
fbem-27658	109	22	the	the	DET
fbem-27658	109	23	export	export	NOUN
fbem-27658	109	24	upgrade	upgrade	NOUN
fbem-27658	109	25	of	of	ADP
fbem-27658	109	26	manufacturing	manufacturing	NOUN
fbem-27658	109	27	[	[	X
fbem-27658	109	28	d	d	X
fbem-27658	109	29	]	]	X
fbem-27658	109	30	.	.	PUNCT
fbem-27658	110	1	southwest	southwest	PROPN
fbem-27658	110	2	university	university	PROPN
fbem-27658	110	3	of	of	ADP
fbem-27658	110	4	finance	finance	NOUN
fbem-27658	110	5	and	and	CCONJ
fbem-27658	110	6	economics	economic	NOUN
fbem-27658	110	7	.	.	PUNCT
fbem-27658	111	1	[	[	X
fbem-27658	111	2	6	6	NUM
fbem-27658	111	3	]	]	X
fbem-27658	111	4	wang	wang	PROPN
fbem-27658	111	5	,	,	PUNCT
fbem-27658	111	6	x.l	x.l	PROPN
fbem-27658	111	7	.	.	PUNCT
fbem-27658	111	8	(	(	PUNCT
fbem-27658	111	9	2008	2008	NUM
fbem-27658	111	10	)	)	PUNCT
fbem-27658	111	11	impact	impact	NOUN
fbem-27658	111	12	of	of	ADP
fbem-27658	111	13	export	export	NOUN
fbem-27658	111	14	tax	tax	NOUN
fbem-27658	111	15	rebate	rebate	NOUN
fbem-27658	111	16	policy	policy	NOUN
fbem-27658	111	17	adjustment	adjustment	NOUN
fbem-27658	111	18	on	on	ADP
fbem-27658	111	19	export	export	NOUN
fbem-27658	111	20	scale	scale	NOUN
fbem-27658	111	21	and	and	CCONJ
fbem-27658	111	22	export	export	NOUN
fbem-27658	111	23	structure	structure	NOUN
fbem-27658	111	24	.	.	PUNCT
fbem-27658	112	1	international	international	ADJ
fbem-27658	112	2	trade	trade	NOUN
fbem-27658	112	3	,	,	PUNCT
fbem-27658	112	4	(	(	PUNCT
fbem-27658	112	5	07):20	07):20	NUM
fbem-27658	112	6	-	-	SYM
fbem-27658	112	7	26	26	NUM
fbem-27658	112	8	.	.	PUNCT
fbem-27658	113	1	[	[	X
fbem-27658	113	2	7	7	X
fbem-27658	113	3	]	]	X
fbem-27658	113	4	he	he	PRON
fbem-27658	113	5	,	,	PUNCT
fbem-27658	113	6	h.	h.	PROPN
fbem-27658	113	7	,	,	PUNCT
fbem-27658	113	8	fan	fan	PROPN
fbem-27658	113	9	,	,	PUNCT
fbem-27658	113	10	y.x	y.x	PROPN
fbem-27658	113	11	.	.	PROPN
fbem-27658	113	12	(	(	PUNCT
fbem-27658	113	13	2018	2018	NUM
fbem-27658	113	14	)	)	PUNCT
fbem-27658	113	15	export	export	NOUN
fbem-27658	113	16	tax	tax	NOUN
fbem-27658	113	17	rebate	rebate	NOUN
fbem-27658	113	18	and	and	CCONJ
fbem-27658	113	19	export	export	NOUN
fbem-27658	113	20	trade	trade	NOUN
fbem-27658	113	21	:	:	PUNCT
fbem-27658	113	22	an	an	DET
fbem-27658	113	23	empirical	empirical	ADJ
fbem-27658	113	24	test	test	NOUN
fbem-27658	113	25	of	of	ADP
fbem-27658	113	26	china	china	PROPN
fbem-27658	113	27	's	's	PART
fbem-27658	113	28	empirical	empirical	ADJ
fbem-27658	113	29	data	datum	NOUN
fbem-27658	113	30	.	.	PUNCT
fbem-27658	114	1	tax	tax	NOUN
fbem-27658	114	2	research	research	NOUN
fbem-27658	114	3	,	,	PUNCT
fbem-27658	114	4	(	(	PUNCT
fbem-27658	114	5	10):102	10):102	NUM
fbem-27658	114	6	-	-	SYM
fbem-27658	114	7	108	108	NUM
fbem-27658	114	8	.	.	PUNCT
fbem-27658	115	1	[	[	X
fbem-27658	115	2	8	8	NUM
fbem-27658	115	3	]	]	X
fbem-27658	115	4	fan	fan	PROPN
fbem-27658	115	5	,	,	PUNCT
fbem-27658	115	6	q.	q.	PROPN
fbem-27658	115	7	(	(	PUNCT
fbem-27658	115	8	2009	2009	NUM
fbem-27658	115	9	)	)	PUNCT
fbem-27658	115	10	export	export	NOUN
fbem-27658	115	11	tax	tax	NOUN
fbem-27658	115	12	rebate	rebate	NOUN
fbem-27658	115	13	policy	policy	NOUN
fbem-27658	115	14	and	and	CCONJ
fbem-27658	115	15	optimization	optimization	NOUN
fbem-27658	115	16	of	of	ADP
fbem-27658	115	17	china	china	PROPN
fbem-27658	115	18	's	's	PART
fbem-27658	115	19	export	export	NOUN
fbem-27658	115	20	commodity	commodity	NOUN
fbem-27658	115	21	structure	structure	NOUN
fbem-27658	115	22	:	:	PUNCT
fbem-27658	115	23	a	a	DET
fbem-27658	115	24	study	study	NOUN
fbem-27658	115	25	based	base	VERB
fbem-27658	115	26	on	on	ADP
fbem-27658	115	27	industries	industry	NOUN
fbem-27658	115	28	with	with	ADP
fbem-27658	115	29	different	different	ADJ
fbem-27658	115	30	technical	technical	ADJ
fbem-27658	115	31	levels	level	NOUN
fbem-27658	116	1	[	[	X
fbem-27658	116	2	j	j	X
fbem-27658	116	3	]	]	X
fbem-27658	116	4	,	,	PUNCT
fbem-27658	116	5	international	international	ADJ
fbem-27658	116	6	trade	trade	NOUN
fbem-27658	116	7	issues	issue	NOUN
fbem-27658	116	8	.	.	PUNCT
fbem-27658	117	1	[	[	X
fbem-27658	117	2	9	9	NUM
fbem-27658	117	3	]	]	X
fbem-27658	117	4	liu	liu	PROPN
fbem-27658	117	5	,	,	PUNCT
fbem-27658	117	6	y.x	y.x	PROPN
fbem-27658	117	7	.	.	PROPN
fbem-27658	117	8	(	(	PUNCT
fbem-27658	117	9	2014	2014	NUM
fbem-27658	117	10	)	)	PUNCT
fbem-27658	117	11	the	the	DET
fbem-27658	117	12	effect	effect	NOUN
fbem-27658	117	13	of	of	ADP
fbem-27658	117	14	export	export	NOUN
fbem-27658	117	15	tax	tax	NOUN
fbem-27658	117	16	rebates	rebate	NOUN
fbem-27658	117	17	on	on	ADP
fbem-27658	117	18	industrial	industrial	ADJ
fbem-27658	117	19	structure	structure	NOUN
fbem-27658	117	20	optimization	optimization	NOUN
fbem-27658	117	21	:	:	PUNCT
fbem-27658	117	22	theoretical	theoretical	ADJ
fbem-27658	117	23	and	and	CCONJ
fbem-27658	117	24	empirical	empirical	ADJ
fbem-27658	117	25	research	research	NOUN
fbem-27658	117	26	,	,	PUNCT
fbem-27658	117	27	social	social	ADJ
fbem-27658	117	28	sciences	science	NOUN
fbem-27658	117	29	academic	academic	ADJ
fbem-27658	117	30	press	press	NOUN
fbem-27658	117	31	.	.	PUNCT
fbem-27658	118	1	[	[	X
fbem-27658	118	2	10	10	NUM
fbem-27658	118	3	]	]	X
fbem-27658	118	4	duan	duan	PROPN
fbem-27658	118	5	,	,	PUNCT
fbem-27658	118	6	d.q	d.q	PROPN
fbem-27658	118	7	.	.	PROPN
fbem-27658	118	8	,	,	PUNCT
fbem-27658	118	9	hu	hu	PROPN
fbem-27658	118	10	,	,	PUNCT
fbem-27658	118	11	f.	f.	PROPN
fbem-27658	118	12	,	,	PUNCT
fbem-27658	118	13	zhang	zhang	PROPN
fbem-27658	118	14	,	,	PUNCT
fbem-27658	118	15	s.f	s.f	PROPN
fbem-27658	118	16	.	.	PROPN
fbem-27658	118	17	(	(	PUNCT
fbem-27658	118	18	2022	2022	NUM
fbem-27658	118	19	)	)	PUNCT
fbem-27658	118	20	study	study	NOUN
fbem-27658	118	21	on	on	ADP
fbem-27658	118	22	the	the	DET
fbem-27658	118	23	impact	impact	NOUN
fbem-27658	118	24	of	of	ADP
fbem-27658	118	25	export	export	NOUN
fbem-27658	118	26	tax	tax	NOUN
fbem-27658	118	27	rebate	rebate	NOUN
fbem-27658	118	28	rate	rate	NOUN
fbem-27658	118	29	adjustment	adjustment	NOUN
fbem-27658	118	30	on	on	ADP
fbem-27658	118	31	total	total	ADJ
fbem-27658	118	32	factor	factor	NOUN
fbem-27658	118	33	productivity	productivity	NOUN
fbem-27658	118	34	of	of	ADP
fbem-27658	118	35	textile	textile	NOUN
fbem-27658	118	36	enterprises	enterprise	NOUN
fbem-27658	118	37	,	,	PUNCT
fbem-27658	118	38	journal	journal	NOUN
fbem-27658	118	39	of	of	ADP
fbem-27658	118	40	wuhan	wuhan	PROPN
fbem-27658	118	41	textile	textile	PROPN
fbem-27658	118	42	university	university	PROPN
fbem-27658	118	43	.	.	PUNCT
fbem-27658	119	1	[	[	X
fbem-27658	119	2	11	11	NUM
fbem-27658	119	3	]	]	SYM
fbem-27658	119	4	du	du	X
fbem-27658	119	5	,	,	PUNCT
fbem-27658	119	6	l.	l.	PROPN
fbem-27658	119	7	,	,	PUNCT
fbem-27658	119	8	chen	chen	PROPN
fbem-27658	119	9	,	,	PUNCT
fbem-27658	119	10	f.m	f.m	PROPN
fbem-27658	119	11	.	.	PROPN
fbem-27658	119	12	(	(	PUNCT
fbem-27658	119	13	2022	2022	NUM
fbem-27658	119	14	)	)	PUNCT
fbem-27658	119	15	does	do	AUX
fbem-27658	119	16	the	the	DET
fbem-27658	119	17	export	export	NOUN
fbem-27658	119	18	tax	tax	NOUN
fbem-27658	119	19	rebate	rebate	NOUN
fbem-27658	119	20	policy	policy	NOUN
fbem-27658	119	21	need	need	VERB
fbem-27658	119	22	to	to	PART
fbem-27658	119	23	be	be	AUX
fbem-27658	119	24	adjusted	adjust	VERB
fbem-27658	119	25	?	?	PUNCT
fbem-27658	120	1	chinese	chinese	ADJ
fbem-27658	120	2	reform	reform	NOUN
fbem-27658	120	3	.	.	PUNCT
fbem-27658	121	1	[	[	X
fbem-27658	121	2	12	12	NUM
fbem-27658	121	3	]	]	X
fbem-27658	121	4	ma	ma	PROPN
fbem-27658	121	5	,	,	PUNCT
fbem-27658	121	6	x.z	x.z	PROPN
fbem-27658	121	7	.	.	PROPN
fbem-27658	121	8	(	(	PUNCT
fbem-27658	121	9	2012	2012	NUM
fbem-27658	121	10	)	)	PUNCT
fbem-27658	121	11	on	on	ADP
fbem-27658	121	12	the	the	DET
fbem-27658	121	13	correlation	correlation	NOUN
fbem-27658	121	14	between	between	ADP
fbem-27658	121	15	export	export	NOUN
fbem-27658	121	16	tax	tax	NOUN
fbem-27658	121	17	rebate	rebate	NOUN
fbem-27658	121	18	policy	policy	NOUN
fbem-27658	121	19	and	and	CCONJ
fbem-27658	121	20	export	export	NOUN
fbem-27658	121	21	commodity	commodity	NOUN
fbem-27658	121	22	structure	structure	NOUN
fbem-27658	122	1	[	[	X
fbem-27658	122	2	j	j	X
fbem-27658	122	3	]	]	X
fbem-27658	122	4	.	.	PUNCT
fbem-27658	123	1	china	china	PROPN
fbem-27658	123	2	commerce	commerce	PROPN
fbem-27658	123	3	and	and	CCONJ
fbem-27658	123	4	trade	trade	NOUN
fbem-27658	123	5	,	,	PUNCT
fbem-27658	123	6	(	(	PUNCT
fbem-27658	123	7	20):194	20):194	NUM
fbem-27658	123	8	-	-	SYM
fbem-27658	123	9	195	195	NUM
fbem-27658	123	10	.	.	PUNCT
fbem-27658	124	1	[	[	X
fbem-27658	124	2	13	13	NUM
fbem-27658	124	3	]	]	SYM
fbem-27658	124	4	mao	mao	PROPN
fbem-27658	124	5	,	,	PUNCT
fbem-27658	124	6	y.s	y.s	PROPN
fbem-27658	124	7	.	.	PROPN
fbem-27658	124	8	(	(	PUNCT
fbem-27658	124	9	2001	2001	NUM
fbem-27658	124	10	)	)	PUNCT
fbem-27658	124	11	export	export	NOUN
fbem-27658	124	12	tax	tax	NOUN
fbem-27658	124	13	rebate	rebate	NOUN
fbem-27658	124	14	may	may	AUX
fbem-27658	124	15	not	not	PART
fbem-27658	124	16	be	be	AUX
fbem-27658	124	17	appropriate	appropriate	ADJ
fbem-27658	124	18	[	[	X
fbem-27658	124	19	j	j	X
fbem-27658	124	20	]	]	X
fbem-27658	124	21	.	.	PUNCT
fbem-27658	125	1	big	big	ADJ
fbem-27658	125	2	economics	economic	NOUN
fbem-27658	125	3	and	and	CCONJ
fbem-27658	125	4	trade	trade	NOUN
fbem-27658	125	5	,	,	PUNCT
fbem-27658	125	6	(	(	PUNCT
fbem-27658	125	7	04):16	04):16	NUM
fbem-27658	125	8	-	-	SYM
fbem-27658	125	9	17	17	NUM
fbem-27658	125	10	+	+	NOUN
fbem-27658	125	11	1	1	NUM
fbem-27658	125	12	.	.	PUNCT
fbem-27658	126	1	[	[	X
fbem-27658	126	2	14	14	NUM
fbem-27658	126	3	]	]	X
fbem-27658	126	4	chen	chen	PROPN
fbem-27658	126	5	,	,	PUNCT
fbem-27658	126	6	p.	p.	NOUN
fbem-27658	126	7	,	,	PUNCT
fbem-27658	126	8	hunag	hunag	NOUN
fbem-27658	126	9	,	,	PUNCT
fbem-27658	126	10	j.m	j.m	PROPN
fbem-27658	126	11	.	.	PROPN
fbem-27658	126	12	(	(	PUNCT
fbem-27658	126	13	2003	2003	NUM
fbem-27658	126	14	)	)	PUNCT
fbem-27658	126	15	analysis	analysis	NOUN
fbem-27658	126	16	of	of	ADP
fbem-27658	126	17	export	export	NOUN
fbem-27658	126	18	tax	tax	NOUN
fbem-27658	126	19	rebate	rebate	NOUN
fbem-27658	126	20	effect	effect	NOUN
fbem-27658	126	21	in	in	ADP
fbem-27658	126	22	china	china	PROPN
fbem-27658	126	23	:	:	PUNCT
fbem-27658	126	24	theory	theory	NOUN
fbem-27658	126	25	and	and	CCONJ
fbem-27658	126	26	demonstration	demonstration	NOUN
fbem-27658	127	1	[	[	X
fbem-27658	127	2	j	j	X
fbem-27658	127	3	]	]	X
fbem-27658	127	4	.	.	PUNCT
fbem-27658	128	1	management	management	NOUN
fbem-27658	128	2	world	world	NOUN
fbem-27658	128	3	,	,	PUNCT
fbem-27658	128	4	(	(	PUNCT
fbem-27658	128	5	12):25	12):25	NUM
fbem-27658	128	6	-	-	SYM
fbem-27658	128	7	31	31	NUM
fbem-27658	128	8	.	.	PUNCT
fbem-27658	129	1	[	[	X
fbem-27658	129	2	15	15	NUM
fbem-27658	129	3	]	]	X
fbem-27658	129	4	dou	dou	X
fbem-27658	129	5	,	,	PUNCT
fbem-27658	129	6	h.r	h.r	PROPN
fbem-27658	129	7	.	.	PROPN
fbem-27658	129	8	(	(	PUNCT
fbem-27658	129	9	2022	2022	NUM
fbem-27658	129	10	)	)	PUNCT
fbem-27658	129	11	study	study	NOUN
fbem-27658	129	12	on	on	ADP
fbem-27658	129	13	the	the	DET
fbem-27658	129	14	impact	impact	NOUN
fbem-27658	129	15	of	of	ADP
fbem-27658	129	16	export	export	NOUN
fbem-27658	129	17	tax	tax	NOUN
fbem-27658	129	18	rebate	rebate	NOUN
fbem-27658	129	19	on	on	ADP
fbem-27658	129	20	the	the	DET
fbem-27658	129	21	quality	quality	NOUN
fbem-27658	129	22	of	of	ADP
fbem-27658	129	23	chinese	chinese	ADJ
fbem-27658	129	24	enterprises	enterprise	NOUN
fbem-27658	129	25	'	'	PART
fbem-27658	129	26	export	export	NOUN
fbem-27658	129	27	products	product	NOUN
fbem-27658	129	28	[	[	X
fbem-27658	129	29	d	d	X
fbem-27658	129	30	]	]	X
fbem-27658	129	31	.	.	PUNCT
fbem-27658	130	1	southwest	southwest	PROPN
fbem-27658	130	2	university	university	PROPN
fbem-27658	130	3	of	of	ADP
fbem-27658	130	4	finance	finance	NOUN
fbem-27658	130	5	and	and	CCONJ
fbem-27658	130	6	economics	economic	NOUN
fbem-27658	130	7	.	.	PUNCT
fbem-27658	131	1	[	[	X
fbem-27658	131	2	16	16	NUM
fbem-27658	131	3	]	]	X
fbem-27658	131	4	wang	wang	PROPN
fbem-27658	131	5	,	,	PUNCT
fbem-27658	131	6	w.l	w.l	PROPN
fbem-27658	131	7	.	.	PROPN
fbem-27658	131	8	(	(	PUNCT
fbem-27658	131	9	2022	2022	NUM
fbem-27658	131	10	)	)	PUNCT
fbem-27658	131	11	impact	impact	NOUN
fbem-27658	131	12	of	of	ADP
fbem-27658	131	13	export	export	NOUN
fbem-27658	131	14	tax	tax	NOUN
fbem-27658	131	15	rebate	rebate	NOUN
fbem-27658	131	16	rate	rate	NOUN
fbem-27658	131	17	change	change	NOUN
fbem-27658	131	18	on	on	ADP
fbem-27658	131	19	profit	profit	NOUN
fbem-27658	131	20	margin	margin	NOUN
fbem-27658	131	21	of	of	ADP
fbem-27658	131	22	textile	textile	NOUN
fbem-27658	131	23	export	export	NOUN
fbem-27658	131	24	enterprises	enterprise	NOUN
fbem-27658	131	25	[	[	X
fbem-27658	131	26	d	d	X
fbem-27658	131	27	]	]	X
fbem-27658	131	28	.	.	PUNCT
fbem-27658	132	1	university	university	NOUN
fbem-27658	132	2	of	of	ADP
fbem-27658	132	3	international	international	ADJ
fbem-27658	132	4	business	business	NOUN
fbem-27658	132	5	and	and	CCONJ
fbem-27658	132	6	economics	economic	NOUN
fbem-27658	132	7	.	.	PUNCT
fbem-27658	133	1	[	[	X
fbem-27658	133	2	17	17	NUM
fbem-27658	133	3	]	]	SYM
fbem-27658	133	4	tang	tang	PROPN
fbem-27658	133	5	,	,	PUNCT
fbem-27658	133	6	q.	q.	PROPN
fbem-27658	133	7	(	(	PUNCT
fbem-27658	133	8	1996	1996	NUM
fbem-27658	133	9	)	)	PUNCT
fbem-27658	133	10	abolishing	abolish	VERB
fbem-27658	133	11	export	export	NOUN
fbem-27658	133	12	tax	tax	NOUN
fbem-27658	133	13	rebate	rebate	NOUN
fbem-27658	133	14	is	be	AUX
fbem-27658	133	15	the	the	DET
fbem-27658	133	16	trend	trend	NOUN
fbem-27658	133	17	of	of	ADP
fbem-27658	133	18	the	the	DET
fbem-27658	133	19	times	time	NOUN
fbem-27658	133	20	.	.	PUNCT
fbem-27658	134	1	international	international	ADJ
fbem-27658	134	2	business	business	NOUN
fbem-27658	134	3	research	research	NOUN
fbem-27658	134	4	,	,	PUNCT
fbem-27658	134	5	(	(	PUNCT
fbem-27658	134	6	05):34	05):34	NOUN
fbem-27658	134	7	-	-	PUNCT
fbem-27658	134	8	37	37	NUM
fbem-27658	134	9	.	.	PUNCT
fbem-27658	135	1	[	[	X
fbem-27658	135	2	18	18	NUM
fbem-27658	135	3	]	]	X
fbem-27658	135	4	qian	qian	PROPN
fbem-27658	135	5	,	,	PUNCT
fbem-27658	135	6	x.f	x.f	PROPN
fbem-27658	135	7	.	.	PROPN
fbem-27658	135	8	,	,	PUNCT
fbem-27658	135	9	pan	pan	PROPN
fbem-27658	135	10	,	,	PUNCT
fbem-27658	135	11	y.	y.	PROPN
fbem-27658	135	12	,	,	PUNCT
fbem-27658	135	13	mao	mao	PROPN
fbem-27658	135	14	,	,	PUNCT
fbem-27658	135	15	h.t	h.t	PROPN
fbem-27658	135	16	.	.	PROPN
fbem-27658	135	17	(	(	PUNCT
fbem-27658	135	18	2015	2015	NUM
fbem-27658	135	19	)	)	PUNCT
fbem-27658	135	20	export	export	NOUN
fbem-27658	135	21	tax	tax	NOUN
fbem-27658	135	22	rebate	rebate	NOUN
fbem-27658	135	23	,	,	PUNCT
fbem-27658	135	24	enterprise	enterprise	NOUN
fbem-27658	135	25	cost	cost	NOUN
fbem-27658	135	26	plus	plus	NOUN
fbem-27658	135	27	and	and	CCONJ
fbem-27658	135	28	resource	resource	NOUN
fbem-27658	135	29	misallocation	misallocation	NOUN
fbem-27658	135	30	[	[	X
fbem-27658	135	31	j	j	X
fbem-27658	135	32	]	]	X
fbem-27658	135	33	.	.	PUNCT
fbem-27658	136	1	world	world	NOUN
fbem-27658	136	2	economy	economy	NOUN
fbem-27658	136	3	,	,	PUNCT
fbem-27658	136	4	38(08):80	38(08):80	NUM
fbem-27658	136	5	-	-	SYM
fbem-27658	136	6	106	106	NUM
fbem-27658	136	7	.	.	PUNCT
fbem-27658	137	1	[	[	X
fbem-27658	137	2	19	19	NUM
fbem-27658	137	3	]	]	X
fbem-27658	137	4	wang	wang	PROPN
fbem-27658	137	5	,	,	PUNCT
fbem-27658	137	6	b.x	b.x	PROPN
fbem-27658	137	7	.	.	PROPN
fbem-27658	137	8	(	(	PUNCT
fbem-27658	137	9	2012	2012	NUM
fbem-27658	137	10	)	)	PUNCT
fbem-27658	137	11	repositioning	repositioning	NOUN
fbem-27658	137	12	of	of	ADP
fbem-27658	137	13	export	export	NOUN
fbem-27658	137	14	tax	tax	NOUN
fbem-27658	137	15	rebate	rebate	NOUN
fbem-27658	137	16	policy	policy	NOUN
fbem-27658	137	17	:	:	PUNCT
fbem-27658	137	18	based	base	VERB
fbem-27658	137	19	on	on	ADP
fbem-27658	137	20	the	the	DET
fbem-27658	137	21	background	background	NOUN
fbem-27658	137	22	of	of	ADP
fbem-27658	137	23	global	global	ADJ
fbem-27658	137	24	economic	economic	ADJ
fbem-27658	137	25	slowdown	slowdown	NOUN
fbem-27658	137	26	[	[	X
fbem-27658	137	27	j	j	X
fbem-27658	137	28	]	]	X
fbem-27658	137	29	.	.	PUNCT
fbem-27658	138	1	china	china	PROPN
fbem-27658	138	2	commerce	commerce	PROPN
fbem-27658	138	3	and	and	CCONJ
fbem-27658	138	4	trade	trade	NOUN
fbem-27658	138	5	,	,	PUNCT
fbem-27658	138	6	(	(	PUNCT
fbem-27658	138	7	20):195	20):195	NOUN
fbem-27658	138	8	-	-	SYM
fbem-27658	138	9	196	196	NUM
fbem-27658	138	10	+	+	NOUN
fbem-27658	138	11	199	199	NUM
fbem-27658	138	12	.	.	PUNCT
fbem-27658	139	1	[	[	X
fbem-27658	139	2	20	20	NUM
fbem-27658	139	3	]	]	X
fbem-27658	139	4	wen	wen	PROPN
fbem-27658	139	5	,	,	PUNCT
fbem-27658	139	6	s.z	s.z	PROPN
fbem-27658	139	7	.	.	PROPN
fbem-27658	139	8	(	(	PUNCT
fbem-27658	139	9	2017	2017	NUM
fbem-27658	139	10	)	)	PUNCT
fbem-27658	139	11	mechanism	mechanism	NOUN
fbem-27658	139	12	of	of	ADP
fbem-27658	139	13	export	export	NOUN
fbem-27658	139	14	tax	tax	NOUN
fbem-27658	139	15	rebate	rebate	NOUN
fbem-27658	139	16	policy	policy	NOUN
fbem-27658	139	17	on	on	ADP
fbem-27658	139	18	china	china	PROPN
fbem-27658	139	19	's	's	PART
fbem-27658	139	20	industrial	industrial	ADJ
fbem-27658	139	21	structure	structure	NOUN
fbem-27658	139	22	adjustment	adjustment	NOUN
fbem-27658	139	23	.	.	PUNCT
fbem-27658	140	1	modern	modern	ADJ
fbem-27658	140	2	economic	economic	ADJ
fbem-27658	140	3	information	information	NOUN
fbem-27658	140	4	,	,	PUNCT
fbem-27658	140	5	(	(	PUNCT
fbem-27658	140	6	12):140	12):140	NUM
fbem-27658	140	7	.	.	PUNCT
fbem-27658	141	1	[	[	X
fbem-27658	141	2	21	21	NUM
fbem-27658	141	3	]	]	X
fbem-27658	141	4	liu	liu	PROPN
fbem-27658	141	5	,	,	PUNCT
fbem-27658	141	6	y.	y.	PROPN
fbem-27658	141	7	(	(	PUNCT
fbem-27658	141	8	1998	1998	NUM
fbem-27658	141	9	)	)	PUNCT
fbem-27658	141	10	export	export	NOUN
fbem-27658	141	11	tax	tax	NOUN
fbem-27658	141	12	rebate	rebate	NOUN
fbem-27658	141	13	:	:	PUNCT
fbem-27658	141	14	theory	theory	NOUN
fbem-27658	141	15	and	and	CCONJ
fbem-27658	141	16	practice	practice	NOUN
fbem-27658	141	17	[	[	X
fbem-27658	141	18	j	j	X
fbem-27658	141	19	]	]	X
fbem-27658	141	20	.	.	PUNCT
fbem-27658	142	1	journal	journal	PROPN
fbem-27658	142	2	of	of	ADP
fbem-27658	142	3	beijing	beijing	PROPN
fbem-27658	142	4	university	university	PROPN
fbem-27658	142	5	(	(	PUNCT
fbem-27658	142	6	philosophy	philosophy	NOUN
fbem-27658	142	7	and	and	CCONJ
fbem-27658	142	8	social	social	ADJ
fbem-27658	142	9	sciences	sciences	PROPN
fbem-27658	142	10	edition	edition	NOUN
fbem-27658	142	11	)	)	PUNCT
fbem-27658	142	12	,	,	PUNCT
fbem-27658	142	13	(	(	PUNCT
fbem-27658	142	14	4	4	NUM
fbem-27658	142	15	)	)	PUNCT
fbem-27658	142	16	.	.	PUNCT
fbem-27658	143	1	[	[	X
fbem-27658	143	2	22	22	NUM
fbem-27658	143	3	]	]	X
fbem-27658	143	4	liu	liu	PROPN
fbem-27658	143	5	,	,	PUNCT
fbem-27658	143	6	x.j	x.j	PROPN
fbem-27658	143	7	.	.	PROPN
fbem-27658	143	8	(	(	PUNCT
fbem-27658	143	9	1999	1999	NUM
fbem-27658	143	10	)	)	PUNCT
fbem-27658	143	11	the	the	DET
fbem-27658	143	12	idea	idea	NOUN
fbem-27658	143	13	of	of	ADP
fbem-27658	143	14	"	"	PUNCT
fbem-27658	143	15	strategic	strategic	ADJ
fbem-27658	143	16	export	export	NOUN
fbem-27658	143	17	tax	tax	NOUN
fbem-27658	143	18	rebate	rebate	NOUN
fbem-27658	143	19	system	system	NOUN
fbem-27658	143	20	"	"	PUNCT
fbem-27658	144	1	[	[	X
fbem-27658	144	2	j	j	X
fbem-27658	144	3	]	]	X
fbem-27658	144	4	.	.	PUNCT
fbem-27658	145	1	foreign	foreign	ADJ
fbem-27658	145	2	taxation	taxation	NOUN
fbem-27658	145	3	,	,	PUNCT
fbem-27658	145	4	(	(	PUNCT
fbem-27658	145	5	12	12	NUM
fbem-27658	145	6	)	)	PUNCT
fbem-27658	145	7	.	.	PUNCT
fbem-27658	146	1	[	[	X
fbem-27658	146	2	23	23	NUM
fbem-27658	146	3	]	]	X
fbem-27658	146	4	jin	jin	PROPN
fbem-27658	146	5	,	,	PUNCT
fbem-27658	146	6	x.j	x.j	PROPN
fbem-27658	146	7	.	.	PROPN
fbem-27658	146	8	(	(	PUNCT
fbem-27658	146	9	2002	2002	NUM
fbem-27658	146	10	)	)	PUNCT
fbem-27658	146	11	a	a	DET
fbem-27658	146	12	comparative	comparative	ADJ
fbem-27658	146	13	analysis	analysis	NOUN
fbem-27658	146	14	of	of	ADP
fbem-27658	146	15	rmb	rmb	NOUN
fbem-27658	146	16	depreciation	depreciation	NOUN
fbem-27658	146	17	policy	policy	NOUN
fbem-27658	146	18	and	and	CCONJ
fbem-27658	146	19	export	export	NOUN
fbem-27658	146	20	tax	tax	NOUN
fbem-27658	146	21	rebate	rebate	NOUN
fbem-27658	146	22	rate	rate	NOUN
fbem-27658	146	23	adjustment	adjustment	NOUN
fbem-27658	147	1	[	[	X
fbem-27658	147	2	j	j	X
fbem-27658	147	3	]	]	X
fbem-27658	147	4	.	.	PUNCT
fbem-27658	148	1	research	research	NOUN
fbem-27658	148	2	on	on	ADP
fbem-27658	148	3	finance	finance	NOUN
fbem-27658	148	4	and	and	CCONJ
fbem-27658	148	5	trade	trade	NOUN
fbem-27658	148	6	,	,	PUNCT
fbem-27658	148	7	(	(	PUNCT
fbem-27658	148	8	2	2	NUM
fbem-27658	148	9	)	)	PUNCT
fbem-27658	148	10	.	.	PUNCT
fbem-27658	149	1	[	[	X
fbem-27658	149	2	24	24	NUM
fbem-27658	149	3	]	]	X
fbem-27658	149	4	liu	liu	PROPN
fbem-27658	149	5	,	,	PUNCT
fbem-27658	149	6	y.j	y.j	PROPN
fbem-27658	149	7	.	.	PUNCT
fbem-27658	150	1	(	(	PUNCT
fbem-27658	150	2	2013	2013	NUM
fbem-27658	150	3	)	)	PUNCT
fbem-27658	150	4	analysis	analysis	NOUN
fbem-27658	150	5	on	on	ADP
fbem-27658	150	6	the	the	DET
fbem-27658	150	7	impact	impact	NOUN
fbem-27658	150	8	of	of	ADP
fbem-27658	150	9	china	china	PROPN
fbem-27658	150	10	's	's	PART
fbem-27658	150	11	export	export	NOUN
fbem-27658	150	12	tax	tax	NOUN
fbem-27658	150	13	rebate	rebate	NOUN
fbem-27658	150	14	on	on	ADP
fbem-27658	150	15	the	the	DET
fbem-27658	150	16	structure	structure	NOUN
fbem-27658	150	17	of	of	ADP
fbem-27658	150	18	export	export	NOUN
fbem-27658	150	19	products	product	NOUN
fbem-27658	151	1	[	[	X
fbem-27658	151	2	d	d	X
fbem-27658	151	3	]	]	X
fbem-27658	151	4	.	.	PUNCT
fbem-27658	152	1	capital	capital	PROPN
fbem-27658	152	2	university	university	PROPN
fbem-27658	152	3	of	of	ADP
fbem-27658	152	4	economics	economic	NOUN
fbem-27658	152	5	and	and	CCONJ
fbem-27658	152	6	business	business	NOUN
fbem-27658	152	7	.	.	PUNCT
fbem-27658	153	1	160	160	NUM
fbem-27658	154	1	[	[	X
fbem-27658	154	2	25	25	NUM
fbem-27658	154	3	]	]	X
fbem-27658	154	4	chao	chao	PROPN
fbem-27658	154	5	,	,	PUNCT
fbem-27658	154	6	c.c	c.c	PROPN
fbem-27658	154	7	,	,	PUNCT
fbem-27658	154	8	yu	yu	PROPN
fbem-27658	154	9	,	,	PUNCT
fbem-27658	154	10	e.	e.	PROPN
fbem-27658	154	11	and	and	CCONJ
fbem-27658	154	12	yu	yu	PROPN
fbem-27658	154	13	,	,	PUNCT
fbem-27658	154	14	w.	w.	PROPN
fbem-27658	154	15	(	(	PUNCT
fbem-27658	154	16	2006	2006	NUM
fbem-27658	154	17	)	)	PUNCT
fbem-27658	154	18	china	china	PROPN
fbem-27658	154	19	’s	’s	PART
fbem-27658	154	20	import	import	NOUN
fbem-27658	154	21	duty	duty	NOUN
fbem-27658	154	22	drawback	drawback	NOUN
fbem-27658	154	23	and	and	CCONJ
fbem-27658	154	24	vat	vat	NOUN
fbem-27658	154	25	rebate	rebate	NOUN
fbem-27658	154	26	policies	policy	NOUN
fbem-27658	154	27	:	:	PUNCT
fbem-27658	154	28	a	a	DET
fbem-27658	154	29	general	general	ADJ
fbem-27658	154	30	equilibrium	equilibrium	NOUN
fbem-27658	154	31	analysis	analysis	NOUN
fbem-27658	154	32	.	.	PUNCT
fbem-27658	155	1	china	china	PROPN
fbem-27658	155	2	economic	economic	PROPN
fbem-27658	155	3	review	review	PROPN
fbem-27658	155	4	,	,	PUNCT
fbem-27658	155	5	vol.17	vol.17	PROPN
fbem-27658	155	6	,	,	PUNCT
fbem-27658	155	7	no.4	no.4	PROPN
fbem-27658	155	8	.	.	PUNCT
fbem-27658	156	1	[	[	X
fbem-27658	156	2	26	26	NUM
fbem-27658	156	3	]	]	X
fbem-27658	156	4	sharma	sharma	PROPN
fbem-27658	156	5	,	,	PUNCT
fbem-27658	156	6	r.	r.	PROPN
fbem-27658	156	7	r.	r.	PROPN
fbem-27658	156	8	(	(	PUNCT
fbem-27658	156	9	2019	2019	NUM
fbem-27658	156	10	)	)	PUNCT
fbem-27658	156	11	does	do	VERB
fbem-27658	156	12	the	the	DET
fbem-27658	156	13	vat	vat	NOUN
fbem-27658	156	14	tax	tax	NOUN
fbem-27658	156	15	exports	export	NOUN
fbem-27658	156	16	?	?	PUNCT
fbem-27658	156	17	.	.	PUNCT
fbem-27658	157	1	economic	economic	ADJ
fbem-27658	157	2	inquiry	inquiry	NOUN
fbem-27658	157	3	,	,	PUNCT
fbem-27658	157	4	vol.2	vol.2	PROPN
fbem-27658	157	5	,	,	PUNCT
fbem-27658	157	6	no	no	DET
fbem-27658	157	7	1	1	NUM
fbem-27658	157	8	.	.	PUNCT
fbem-27658	158	1	[	[	X
fbem-27658	158	2	27	27	NUM
fbem-27658	158	3	]	]	X
fbem-27658	158	4	liang	liang	PROPN
fbem-27658	158	5	,	,	PUNCT
fbem-27658	158	6	y.	y.	PROPN
fbem-27658	158	7	,	,	PUNCT
fbem-27658	158	8	lu	lu	PROPN
fbem-27658	158	9	,	,	PUNCT
fbem-27658	158	10	w.c	w.c	PROPN
fbem-27658	158	11	.	.	PROPN
fbem-27658	158	12	(	(	PUNCT
fbem-27658	158	13	2024	2024	NUM
fbem-27658	158	14	)	)	PUNCT
fbem-27658	158	15	do	do	AUX
fbem-27658	158	16	export	export	NOUN
fbem-27658	158	17	tax	tax	NOUN
fbem-27658	158	18	rebates	rebate	NOUN
fbem-27658	158	19	promote	promote	VERB
fbem-27658	158	20	firm	firm	ADJ
fbem-27658	158	21	upgrading	upgrading	NOUN
fbem-27658	158	22	?	?	PUNCT
fbem-27658	159	1	evidences	evidence	NOUN
fbem-27658	159	2	from	from	ADP
fbem-27658	159	3	labor	labor	NOUN
fbem-27658	159	4	-	-	PUNCT
fbem-27658	159	5	intensive	intensive	ADJ
fbem-27658	159	6	firms	firm	NOUN
fbem-27658	159	7	in	in	ADP
fbem-27658	159	8	china	china	PROPN
fbem-27658	159	9	,	,	PUNCT
fbem-27658	159	10	journal	journal	NOUN
fbem-27658	159	11	of	of	ADP
fbem-27658	159	12	asian	asian	ADJ
fbem-27658	159	13	economics	economic	NOUN
fbem-27658	159	14	.	.	PUNCT
fbem-27658	160	1	[	[	X
fbem-27658	160	2	28	28	NUM
fbem-27658	160	3	]	]	X
fbem-27658	160	4	cadot	cadot	NOUN
fbem-27658	160	5	,	,	PUNCT
fbem-27658	160	6	o.	o.	INTJ
fbem-27658	160	7	,	,	PUNCT
fbem-27658	160	8	de	de	PROPN
fbem-27658	160	9	melo	melo	PROPN
fbem-27658	160	10	,	,	PUNCT
fbem-27658	160	11	j.	j.	PROPN
fbem-27658	160	12	and	and	CCONJ
fbem-27658	160	13	olarreaga	olarreaga	NOUN
fbem-27658	160	14	,	,	PUNCT
fbem-27658	160	15	m.	m.	NOUN
fbem-27658	160	16	(	(	PUNCT
fbem-27658	160	17	2000)‘can	2000)‘can	NUM
fbem-27658	160	18	dutydrawbacks	dutydrawback	NOUN
fbem-27658	160	19	have	have	VERB
fbem-27658	160	20	a	a	DET
fbem-27658	160	21	protectionist	protectionist	ADJ
fbem-27658	160	22	bias	bias	NOUN
fbem-27658	160	23	?	?	PUNCT
fbem-27658	161	1	evidence	evidence	NOUN
fbem-27658	161	2	from	from	ADP
fbem-27658	161	3	mercosur	mercosur	PROPN
fbem-27658	161	4	’	'	PUNCT
fbem-27658	161	5	,	,	PUNCT
fbem-27658	161	6	paper	paper	NOUN
fbem-27658	161	7	presented	present	VERB
fbem-27658	161	8	at	at	ADP
fbem-27658	161	9	a	a	DET
fbem-27658	161	10	seminar	seminar	NOUN
fbem-27658	161	11	in	in	ADP
fbem-27658	161	12	the	the	DET
fbem-27658	161	13	world	world	PROPN
fbem-27658	161	14	bank	bank	PROPN
fbem-27658	161	15	,	,	PUNCT
fbem-27658	161	16	washington	washington	PROPN
fbem-27658	161	17	dc	dc	PROPN
fbem-27658	161	18	.	.	PUNCT
fbem-27658	162	1	[	[	X
fbem-27658	162	2	29	29	NUM
fbem-27658	162	3	]	]	X
fbem-27658	162	4	olivier	olivier	PROPN
fbem-27658	162	5	cadoty	cadoty	PROPN
fbem-27658	162	6	,	,	PUNCT
fbem-27658	162	7	jaime	jaime	PROPN
fbem-27658	162	8	de	de	X
fbem-27658	162	9	meloz	meloz	PROPN
fbem-27658	162	10	,	,	PUNCT
fbem-27658	162	11	marcelo	marcelo	PROPN
fbem-27658	162	12	olarreagax	olarreagax	PROPN
fbem-27658	162	13	.	.	PUNCT
fbem-27658	163	1	(	(	PUNCT
fbem-27658	163	2	2003	2003	NUM
fbem-27658	163	3	)	)	PUNCT
fbem-27658	163	4	the	the	DET
fbem-27658	163	5	protectionist	protectionist	ADJ
fbem-27658	163	6	bias	bias	NOUN
fbem-27658	163	7	of	of	ADP
fbem-27658	163	8	duty	duty	NOUN
fbem-27658	163	9	drawbacks	drawback	NOUN
fbem-27658	163	10	:	:	PUNCT
fbem-27658	163	11	evidence	evidence	NOUN
fbem-27658	163	12	from	from	ADP
fbem-27658	163	13	mercosur	mercosur	PROPN
fbem-27658	163	14	.	.	PUNCT
fbem-27658	164	1	journal	journal	PROPN
fbem-27658	164	2	of	of	ADP
fbem-27658	164	3	international	international	ADJ
fbem-27658	164	4	economics	economic	NOUN
fbem-27658	164	5	,	,	PUNCT
fbem-27658	164	6	59:161–182	59:161–182	PROPN
fbem-27658	164	7	.	.	PUNCT
fbem-27658	165	1	[	[	X
fbem-27658	165	2	30	30	NUM
fbem-27658	165	3	]	]	X
fbem-27658	165	4	jai	jai	PROPN
fbem-27658	165	5	s.	s.	PROPN
fbem-27658	165	6	mah	mah	PROPN
fbem-27658	165	7	.	.	PUNCT
fbem-27658	166	1	(	(	PUNCT
fbem-27658	166	2	2007	2007	NUM
fbem-27658	166	3	)	)	PUNCT
fbem-27658	166	4	the	the	DET
fbem-27658	166	5	effect	effect	NOUN
fbem-27658	166	6	of	of	ADP
fbem-27658	166	7	duty	duty	NOUN
fbem-27658	166	8	drawback	drawback	NOUN
fbem-27658	166	9	on	on	ADP
fbem-27658	166	10	export	export	NOUN
fbem-27658	166	11	promotion	promotion	NOUN
fbem-27658	166	12	:	:	PUNCT
fbem-27658	166	13	the	the	DET
fbem-27658	166	14	case	case	NOUN
fbem-27658	166	15	of	of	ADP
fbem-27658	166	16	korea	korea	PROPN
fbem-27658	166	17	.	.	PUNCT
fbem-27658	167	1	journal	journal	PROPN
fbem-27658	167	2	of	of	ADP
fbem-27658	167	3	asian	asian	ADJ
fbem-27658	167	4	economics,18	economics,18	NOUN
fbem-27658	167	5	:	:	PUNCT
fbem-27658	168	1	967–973	967–973	NUM
fbem-27658	168	2	.	.	PUNCT
fbem-27658	169	1	[	[	X
fbem-27658	169	2	31	31	NUM
fbem-27658	169	3	]	]	X
fbem-27658	169	4	jai	jai	PROPN
fbem-27658	169	5	s.	s.	PROPN
fbem-27658	169	6	mah	mah	PROPN
fbem-27658	169	7	.	.	PUNCT
fbem-27658	170	1	(	(	PUNCT
fbem-27658	170	2	2007	2007	NUM
fbem-27658	170	3	)	)	PUNCT
fbem-27658	170	4	duty	duty	NOUN
fbem-27658	170	5	drawback	drawback	NOUN
fbem-27658	170	6	and	and	CCONJ
fbem-27658	170	7	export	export	NOUN
fbem-27658	170	8	promotion	promotion	NOUN
fbem-27658	170	9	in	in	ADP
fbem-27658	170	10	china	china	PROPN
fbem-27658	170	11	.	.	PUNCT
fbem-27658	171	1	the	the	DET
fbem-27658	171	2	journal	journal	NOUN
fbem-27658	171	3	of	of	ADP
fbem-27658	171	4	developing	develop	VERB
fbem-27658	171	5	areas	area	NOUN
fbem-27658	171	6	,	,	PUNCT
fbem-27658	171	7	vol	vol	NOUN
fbem-27658	171	8	.	.	PROPN
fbem-27658	171	9	40	40	NUM
fbem-27658	171	10	.	.	PUNCT
fbem-27658	172	1	2:133	2:133	NUM
fbem-27658	172	2	-	-	SYM
fbem-27658	172	3	140	140	NUM
fbem-27658	172	4	.	.	PUNCT
fbem-27658	173	1	[	[	X
fbem-27658	173	2	32	32	NUM
fbem-27658	173	3	]	]	PUNCT
fbem-27658	173	4	john	john	PROPN
fbem-27658	173	5	weiss	weiss	PROPN
fbem-27658	173	6	.	.	PUNCT
fbem-27658	174	1	(	(	PUNCT
fbem-27658	174	2	2005	2005	NUM
fbem-27658	174	3	)	)	PUNCT
fbem-27658	174	4	export	export	NOUN
fbem-27658	174	5	growth	growth	NOUN
fbem-27658	174	6	and	and	CCONJ
fbem-27658	174	7	industrial	industrial	ADJ
fbem-27658	174	8	policy	policy	NOUN
fbem-27658	174	9	:	:	PUNCT
fbem-27658	174	10	lessons	lesson	NOUN
fbem-27658	174	11	from	from	ADP
fbem-27658	174	12	the	the	DET
fbem-27658	174	13	east	east	ADJ
fbem-27658	174	14	asian	asian	ADJ
fbem-27658	174	15	miracle	miracle	NOUN
fbem-27658	174	16	experience	experience	NOUN
fbem-27658	174	17	.	.	PUNCT
fbem-27658	175	1	adb	adb	PROPN
fbem-27658	175	2	institute	institute	PROPN
fbem-27658	175	3	discussion	discussion	NOUN
fbem-27658	175	4	paper	paper	NOUN
fbem-27658	175	5	,	,	PUNCT
fbem-27658	175	6	no	no	INTJ
fbem-27658	175	7	.	.	NOUN
fbem-27658	175	8	26	26	NUM
fbem-27658	175	9	.	.	PUNCT
fbem-27658	176	1	[	[	X
fbem-27658	176	2	33	33	NUM
fbem-27658	176	3	]	]	X
fbem-27658	176	4	elena	elena	PROPN
fbem-27658	176	5	ianchovichina	ianchovichina	PROPN
fbem-27658	176	6	.	.	PUNCT
fbem-27658	177	1	(	(	PUNCT
fbem-27658	177	2	2003	2003	NUM
fbem-27658	177	3	)	)	PUNCT
fbem-27658	177	4	gtap	gtap	NOUN
fbem-27658	177	5	-	-	PUNCT
fbem-27658	177	6	dd	dd	NOUN
fbem-27658	177	7	:	:	PUNCT
fbem-27658	177	8	a	a	DET
fbem-27658	177	9	model	model	NOUN
fbem-27658	177	10	for	for	ADP
fbem-27658	177	11	analyzing	analyze	VERB
fbem-27658	177	12	trade	trade	NOUN
fbem-27658	177	13	reforms	reform	NOUN
fbem-27658	177	14	in	in	ADP
fbem-27658	177	15	the	the	DET
fbem-27658	177	16	presence	presence	NOUN
fbem-27658	177	17	of	of	ADP
fbem-27658	177	18	duty	duty	NOUN
fbem-27658	177	19	drawbacks	drawback	NOUN
fbem-27658	177	20	.	.	PUNCT
fbem-27658	178	1	the	the	DET
fbem-27658	178	2	world	world	PROPN
fbem-27658	178	3	bank	bank	PROPN
fbem-27658	178	4	gtap	gtap	PROPN
fbem-27658	178	5	technical	technical	PROPN
fbem-27658	178	6	paper	paper	NOUN
fbem-27658	178	7	,	,	PUNCT
fbem-27658	178	8	no	no	INTJ
fbem-27658	178	9	.	.	NOUN
fbem-27658	178	10	21	21	NUM
fbem-27658	178	11	.	.	PUNCT
fbem-27658	179	1	[	[	X
fbem-27658	179	2	34	34	NUM
fbem-27658	179	3	]	]	X
fbem-27658	179	4	elena	elena	PROPN
fbem-27658	179	5	ianchovichina	ianchovichina	PROPN
fbem-27658	179	6	.	.	PUNCT
fbem-27658	180	1	(	(	PUNCT
fbem-27658	180	2	2004	2004	NUM
fbem-27658	180	3	)	)	PUNCT
fbem-27658	180	4	trade	trade	NOUN
fbem-27658	180	5	policy	policy	NOUN
fbem-27658	180	6	analysis	analysis	NOUN
fbem-27658	180	7	in	in	ADP
fbem-27658	180	8	the	the	DET
fbem-27658	180	9	presence	presence	NOUN
fbem-27658	180	10	of	of	ADP
fbem-27658	180	11	duty	duty	NOUN
fbem-27658	180	12	drawbacks	drawback	NOUN
fbem-27658	180	13	.	.	PUNCT
fbem-27658	181	1	joumal	joumal	NOUN
fbem-27658	181	2	of	of	ADP
fbem-27658	181	3	policy	policy	NOUN
fbem-27658	181	4	modeling	modeling	NOUN
fbem-27658	181	5	.	.	PUNCT
fbem-27658	182	1	26:353	26:353	NUM
fbem-27658	182	2	-	-	SYM
fbem-27658	182	3	371	371	NUM
fbem-27658	182	4	.	.	PUNCT
fbem-27658	183	1	[	[	X
fbem-27658	183	2	35	35	NUM
fbem-27658	183	3	]	]	X
fbem-27658	183	4	robert	robert	PROPN
fbem-27658	183	5	wade	wade	PROPN
fbem-27658	183	6	.	.	PUNCT
fbem-27658	184	1	(	(	PUNCT
fbem-27658	184	2	1991	1991	NUM
fbem-27658	184	3	)	)	PUNCT
fbem-27658	184	4	how	how	SCONJ
fbem-27658	184	5	to	to	PART
fbem-27658	184	6	protect	protect	VERB
fbem-27658	184	7	exports	export	NOUN
fbem-27658	184	8	from	from	ADP
fbem-27658	184	9	protection	protection	NOUN
fbem-27658	184	10	:	:	PUNCT
fbem-27658	184	11	taiwan	taiwan	PROPN
fbem-27658	184	12	’s	’s	PART
fbem-27658	184	13	duty	duty	NOUN
fbem-27658	184	14	drawback	drawback	NOUN
fbem-27658	184	15	scheme	scheme	NOUN
fbem-27658	184	16	.	.	PUNCT
fbem-27658	185	1	the	the	DET
fbem-27658	185	2	world	world	NOUN
fbem-27658	185	3	economy	economy	NOUN
fbem-27658	185	4	,	,	PUNCT
fbem-27658	185	5	issue	issue	NOUN
fbem-27658	185	6	3	3	NUM
fbem-27658	185	7	,	,	PUNCT
fbem-27658	185	8	14:299	14:299	NUM
fbem-27658	185	9	-	-	SYM
fbem-27658	185	10	309	309	NUM
fbem-27658	185	11	.	.	PUNCT