id	sid	tid	token	lemma	pos
fbem-3027	1	1	frontiers	frontier	NOUN
fbem-3027	1	2	in	in	ADP
fbem-3027	1	3	business	business	NOUN
fbem-3027	1	4	,	,	PUNCT
fbem-3027	1	5	economics	economic	NOUN
fbem-3027	1	6	and	and	CCONJ
fbem-3027	1	7	management	management	NOUN
fbem-3027	1	8	issn	issn	PROPN
fbem-3027	1	9	:	:	PUNCT
fbem-3027	1	10	2766	2766	NUM
fbem-3027	1	11	-	-	PUNCT
fbem-3027	1	12	824x	824x	NUM
fbem-3027	1	13	|	|	ADJ
fbem-3027	1	14	vol	vol	NOUN
fbem-3027	1	15	.	.	PROPN
fbem-3027	2	1	6	6	NUM
fbem-3027	2	2	,	,	PUNCT
fbem-3027	2	3	no	no	INTJ
fbem-3027	2	4	.	.	NOUN
fbem-3027	2	5	2	2	NUM
fbem-3027	2	6	,	,	PUNCT
fbem-3027	2	7	2022	2022	NUM
fbem-3027	2	8	193	193	NUM
fbem-3027	2	9	the	the	DET
fbem-3027	2	10	impact	impact	NOUN
fbem-3027	2	11	of	of	ADP
fbem-3027	2	12	digital	digital	ADJ
fbem-3027	2	13	economy	economy	NOUN
fbem-3027	2	14	on	on	ADP
fbem-3027	2	15	tax	tax	NOUN
fbem-3027	2	16	collection	collection	NOUN
fbem-3027	2	17	and	and	CCONJ
fbem-3027	2	18	management	management	NOUN
fbem-3027	2	19	system	system	NOUN
fbem-3027	2	20	and	and	CCONJ
fbem-3027	2	21	its	its	PRON
fbem-3027	2	22	countermeasures	countermeasure	NOUN
fbem-3027	2	23	hanshi	hanshi	PROPN
fbem-3027	2	24	yang	yang	PROPN
fbem-3027	2	25	,	,	PUNCT
fbem-3027	2	26	yiming	yiming	PROPN
fbem-3027	2	27	lei	lei	PROPN
fbem-3027	2	28	,	,	PUNCT
fbem-3027	2	29	yanyang	yanyang	PROPN
fbem-3027	2	30	shu	shu	PROPN
fbem-3027	2	31	and	and	CCONJ
fbem-3027	2	32	xinyu	xinyu	PROPN
fbem-3027	2	33	kan	kan	PROPN
fbem-3027	2	34	anhui	anhui	PROPN
fbem-3027	2	35	university	university	PROPN
fbem-3027	2	36	of	of	ADP
fbem-3027	2	37	finance	finance	NOUN
fbem-3027	2	38	and	and	CCONJ
fbem-3027	2	39	economics	economic	NOUN
fbem-3027	2	40	,	,	PUNCT
fbem-3027	2	41	bengbu	bengbu	NOUN
fbem-3027	2	42	,	,	PUNCT
fbem-3027	2	43	233030	233030	NUM
fbem-3027	2	44	,	,	PUNCT
fbem-3027	2	45	china	china	PROPN
fbem-3027	2	46	abstract	abstract	PROPN
fbem-3027	2	47	:	:	PUNCT
fbem-3027	2	48	the	the	DET
fbem-3027	2	49	digital	digital	ADJ
fbem-3027	2	50	economy	economy	NOUN
fbem-3027	2	51	has	have	AUX
fbem-3027	2	52	changed	change	VERB
fbem-3027	2	53	the	the	DET
fbem-3027	2	54	trading	trading	NOUN
fbem-3027	2	55	mode	mode	NOUN
fbem-3027	2	56	and	and	CCONJ
fbem-3027	2	57	value	value	NOUN
fbem-3027	2	58	creation	creation	NOUN
fbem-3027	2	59	means	mean	VERB
fbem-3027	2	60	under	under	ADP
fbem-3027	2	61	the	the	DET
fbem-3027	2	62	traditional	traditional	ADJ
fbem-3027	2	63	economy	economy	NOUN
fbem-3027	2	64	,	,	PUNCT
fbem-3027	2	65	which	which	PRON
fbem-3027	2	66	makes	make	VERB
fbem-3027	2	67	industries	industry	NOUN
fbem-3027	2	68	highly	highly	ADV
fbem-3027	2	69	related	relate	VERB
fbem-3027	2	70	,	,	PUNCT
fbem-3027	2	71	creates	create	VERB
fbem-3027	2	72	numerous	numerous	ADJ
fbem-3027	2	73	business	business	NOUN
fbem-3027	2	74	models	model	NOUN
fbem-3027	2	75	and	and	CCONJ
fbem-3027	2	76	value	value	NOUN
fbem-3027	2	77	growth	growth	NOUN
fbem-3027	2	78	points	point	NOUN
fbem-3027	2	79	,	,	PUNCT
fbem-3027	2	80	and	and	CCONJ
fbem-3027	2	81	affects	affect	VERB
fbem-3027	2	82	the	the	DET
fbem-3027	2	83	income	income	NOUN
fbem-3027	2	84	sources	source	NOUN
fbem-3027	2	85	of	of	ADP
fbem-3027	2	86	taxpayers	taxpayer	NOUN
fbem-3027	2	87	from	from	ADP
fbem-3027	2	88	many	many	ADJ
fbem-3027	2	89	aspects	aspect	NOUN
fbem-3027	2	90	.	.	PUNCT
fbem-3027	3	1	faced	face	VERB
fbem-3027	3	2	with	with	ADP
fbem-3027	3	3	the	the	DET
fbem-3027	3	4	impact	impact	NOUN
fbem-3027	3	5	of	of	ADP
fbem-3027	3	6	new	new	ADJ
fbem-3027	3	7	things	thing	NOUN
fbem-3027	3	8	,	,	PUNCT
fbem-3027	3	9	the	the	DET
fbem-3027	3	10	current	current	ADJ
fbem-3027	3	11	tax	tax	NOUN
fbem-3027	3	12	collection	collection	NOUN
fbem-3027	3	13	and	and	CCONJ
fbem-3027	3	14	management	management	NOUN
fbem-3027	3	15	system	system	NOUN
fbem-3027	3	16	ca	can	AUX
fbem-3027	3	17	n't	not	PART
fbem-3027	3	18	keep	keep	VERB
fbem-3027	3	19	pace	pace	NOUN
fbem-3027	3	20	in	in	ADP
fbem-3027	3	21	the	the	DET
fbem-3027	3	22	process	process	NOUN
fbem-3027	3	23	of	of	ADP
fbem-3027	3	24	adapting	adapt	VERB
fbem-3027	3	25	to	to	ADP
fbem-3027	3	26	the	the	DET
fbem-3027	3	27	development	development	NOUN
fbem-3027	3	28	of	of	ADP
fbem-3027	3	29	digital	digital	ADJ
fbem-3027	3	30	economy	economy	NOUN
fbem-3027	3	31	,	,	PUNCT
fbem-3027	3	32	resulting	result	VERB
fbem-3027	3	33	in	in	ADP
fbem-3027	3	34	many	many	ADJ
fbem-3027	3	35	problems	problem	NOUN
fbem-3027	3	36	,	,	PUNCT
fbem-3027	3	37	such	such	ADJ
fbem-3027	3	38	as	as	ADP
fbem-3027	3	39	vague	vague	ADJ
fbem-3027	3	40	identification	identification	NOUN
fbem-3027	3	41	of	of	ADP
fbem-3027	3	42	basic	basic	ADJ
fbem-3027	3	43	tax	tax	NOUN
fbem-3027	3	44	elements	element	NOUN
fbem-3027	3	45	,	,	PUNCT
fbem-3027	3	46	lagging	lag	VERB
fbem-3027	3	47	invoice	invoice	NOUN
fbem-3027	3	48	system	system	NOUN
fbem-3027	3	49	and	and	CCONJ
fbem-3027	3	50	difficult	difficult	ADJ
fbem-3027	3	51	access	access	NOUN
fbem-3027	3	52	to	to	ADP
fbem-3027	3	53	tax	tax	NOUN
fbem-3027	3	54	-	-	PUNCT
fbem-3027	3	55	related	relate	VERB
fbem-3027	3	56	information	information	NOUN
fbem-3027	3	57	,	,	PUNCT
fbem-3027	3	58	which	which	PRON
fbem-3027	3	59	hinder	hinder	VERB
fbem-3027	3	60	the	the	DET
fbem-3027	3	61	improvement	improvement	NOUN
fbem-3027	3	62	of	of	ADP
fbem-3027	3	63	collection	collection	NOUN
fbem-3027	3	64	and	and	CCONJ
fbem-3027	3	65	management	management	NOUN
fbem-3027	3	66	efficiency	efficiency	NOUN
fbem-3027	3	67	.	.	PUNCT
fbem-3027	4	1	based	base	VERB
fbem-3027	4	2	on	on	ADP
fbem-3027	4	3	this	this	PRON
fbem-3027	4	4	,	,	PUNCT
fbem-3027	4	5	by	by	ADP
fbem-3027	4	6	analyzing	analyze	VERB
fbem-3027	4	7	the	the	DET
fbem-3027	4	8	impact	impact	NOUN
fbem-3027	4	9	of	of	ADP
fbem-3027	4	10	the	the	DET
fbem-3027	4	11	digital	digital	ADJ
fbem-3027	4	12	economy	economy	NOUN
fbem-3027	4	13	on	on	ADP
fbem-3027	4	14	the	the	DET
fbem-3027	4	15	current	current	ADJ
fbem-3027	4	16	tax	tax	NOUN
fbem-3027	4	17	collection	collection	NOUN
fbem-3027	4	18	and	and	CCONJ
fbem-3027	4	19	management	management	NOUN
fbem-3027	4	20	system	system	NOUN
fbem-3027	4	21	,	,	PUNCT
fbem-3027	4	22	in	in	ADP
fbem-3027	4	23	order	order	NOUN
fbem-3027	4	24	to	to	PART
fbem-3027	4	25	solve	solve	VERB
fbem-3027	4	26	the	the	DET
fbem-3027	4	27	potential	potential	ADJ
fbem-3027	4	28	contradictions	contradiction	NOUN
fbem-3027	4	29	in	in	ADP
fbem-3027	4	30	the	the	DET
fbem-3027	4	31	tax	tax	NOUN
fbem-3027	4	32	field	field	NOUN
fbem-3027	4	33	,	,	PUNCT
fbem-3027	4	34	this	this	DET
fbem-3027	4	35	paper	paper	NOUN
fbem-3027	4	36	puts	put	VERB
fbem-3027	4	37	forward	forward	ADV
fbem-3027	4	38	reasonable	reasonable	ADJ
fbem-3027	4	39	countermeasures	countermeasure	NOUN
fbem-3027	4	40	for	for	ADP
fbem-3027	4	41	tax	tax	NOUN
fbem-3027	4	42	reform	reform	NOUN
fbem-3027	4	43	,	,	PUNCT
fbem-3027	4	44	hoping	hope	VERB
fbem-3027	4	45	that	that	SCONJ
fbem-3027	4	46	the	the	DET
fbem-3027	4	47	tax	tax	NOUN
fbem-3027	4	48	collection	collection	NOUN
fbem-3027	4	49	and	and	CCONJ
fbem-3027	4	50	management	management	NOUN
fbem-3027	4	51	system	system	NOUN
fbem-3027	4	52	can	can	AUX
fbem-3027	4	53	meet	meet	VERB
fbem-3027	4	54	the	the	DET
fbem-3027	4	55	new	new	ADJ
fbem-3027	4	56	requirements	requirement	NOUN
fbem-3027	4	57	of	of	ADP
fbem-3027	4	58	the	the	DET
fbem-3027	4	59	development	development	NOUN
fbem-3027	4	60	of	of	ADP
fbem-3027	4	61	the	the	DET
fbem-3027	4	62	digital	digital	ADJ
fbem-3027	4	63	era	era	NOUN
fbem-3027	4	64	.	.	PUNCT
fbem-3027	5	1	keywords	keyword	NOUN
fbem-3027	5	2	:	:	PUNCT
fbem-3027	5	3	digital	digital	ADJ
fbem-3027	5	4	economy	economy	NOUN
fbem-3027	5	5	,	,	PUNCT
fbem-3027	5	6	tax	tax	NOUN
fbem-3027	5	7	collection	collection	NOUN
fbem-3027	5	8	and	and	CCONJ
fbem-3027	5	9	management	management	NOUN
fbem-3027	5	10	,	,	PUNCT
fbem-3027	5	11	tax	tax	NOUN
fbem-3027	5	12	policy	policy	NOUN
fbem-3027	5	13	.	.	PUNCT
fbem-3027	6	1	1	1	X
fbem-3027	6	2	.	.	X
fbem-3027	6	3	introduction	introduction	NOUN
fbem-3027	6	4	as	as	ADP
fbem-3027	6	5	a	a	DET
fbem-3027	6	6	way	way	NOUN
fbem-3027	6	7	of	of	ADP
fbem-3027	6	8	productivity	productivity	NOUN
fbem-3027	6	9	change	change	NOUN
fbem-3027	6	10	,	,	PUNCT
fbem-3027	6	11	digital	digital	ADJ
fbem-3027	6	12	economy	economy	NOUN
fbem-3027	6	13	plays	play	VERB
fbem-3027	6	14	an	an	DET
fbem-3027	6	15	important	important	ADJ
fbem-3027	6	16	role	role	NOUN
fbem-3027	6	17	in	in	ADP
fbem-3027	6	18	promoting	promote	VERB
fbem-3027	6	19	industrial	industrial	ADJ
fbem-3027	6	20	structure	structure	NOUN
fbem-3027	6	21	optimization	optimization	NOUN
fbem-3027	6	22	and	and	CCONJ
fbem-3027	6	23	development	development	NOUN
fbem-3027	6	24	momentum	momentum	NOUN
fbem-3027	6	25	,	,	PUNCT
fbem-3027	6	26	and	and	CCONJ
fbem-3027	6	27	becomes	become	VERB
fbem-3027	6	28	a	a	DET
fbem-3027	6	29	powerful	powerful	ADJ
fbem-3027	6	30	tool	tool	NOUN
fbem-3027	6	31	for	for	ADP
fbem-3027	6	32	enterprise	enterprise	NOUN
fbem-3027	6	33	competitiveness	competitiveness	NOUN
fbem-3027	6	34	improvement	improvement	NOUN
fbem-3027	6	35	and	and	CCONJ
fbem-3027	6	36	system	system	NOUN
fbem-3027	6	37	innovation	innovation	NOUN
fbem-3027	6	38	.	.	PUNCT
fbem-3027	7	1	with	with	ADP
fbem-3027	7	2	its	its	PRON
fbem-3027	7	3	unique	unique	ADJ
fbem-3027	7	4	information	information	NOUN
fbem-3027	7	5	transmission	transmission	NOUN
fbem-3027	7	6	and	and	CCONJ
fbem-3027	7	7	value	value	NOUN
fbem-3027	7	8	creation	creation	NOUN
fbem-3027	7	9	mechanism	mechanism	NOUN
fbem-3027	7	10	,	,	PUNCT
fbem-3027	7	11	the	the	DET
fbem-3027	7	12	digital	digital	ADJ
fbem-3027	7	13	economy	economy	NOUN
fbem-3027	7	14	has	have	AUX
fbem-3027	7	15	broken	break	VERB
fbem-3027	7	16	the	the	DET
fbem-3027	7	17	running	run	VERB
fbem-3027	7	18	track	track	NOUN
fbem-3027	7	19	of	of	ADP
fbem-3027	7	20	the	the	DET
fbem-3027	7	21	value	value	NOUN
fbem-3027	7	22	creation	creation	NOUN
fbem-3027	7	23	chain	chain	NOUN
fbem-3027	7	24	under	under	ADP
fbem-3027	7	25	the	the	DET
fbem-3027	7	26	traditional	traditional	ADJ
fbem-3027	7	27	economy	economy	NOUN
fbem-3027	7	28	,	,	PUNCT
fbem-3027	7	29	derived	derive	VERB
fbem-3027	7	30	many	many	ADJ
fbem-3027	7	31	characteristic	characteristic	ADJ
fbem-3027	7	32	industries	industry	NOUN
fbem-3027	7	33	and	and	CCONJ
fbem-3027	7	34	new	new	ADJ
fbem-3027	7	35	models	model	NOUN
fbem-3027	7	36	,	,	PUNCT
fbem-3027	7	37	and	and	CCONJ
fbem-3027	7	38	became	become	VERB
fbem-3027	7	39	a	a	DET
fbem-3027	7	40	new	new	ADJ
fbem-3027	7	41	engine	engine	NOUN
fbem-3027	7	42	and	and	CCONJ
fbem-3027	7	43	new	new	ADJ
fbem-3027	7	44	power	power	NOUN
fbem-3027	7	45	to	to	PART
fbem-3027	7	46	promote	promote	VERB
fbem-3027	7	47	the	the	DET
fbem-3027	7	48	development	development	NOUN
fbem-3027	7	49	of	of	ADP
fbem-3027	7	50	the	the	DET
fbem-3027	7	51	industry	industry	NOUN
fbem-3027	7	52	.	.	PUNCT
fbem-3027	8	1	at	at	ADP
fbem-3027	8	2	the	the	DET
fbem-3027	8	3	same	same	ADJ
fbem-3027	8	4	time	time	NOUN
fbem-3027	8	5	,	,	PUNCT
fbem-3027	8	6	however	however	ADV
fbem-3027	8	7	,	,	PUNCT
fbem-3027	8	8	it	it	PRON
fbem-3027	8	9	should	should	AUX
fbem-3027	8	10	also	also	ADV
fbem-3027	8	11	be	be	AUX
fbem-3027	8	12	noted	note	VERB
fbem-3027	8	13	that	that	SCONJ
fbem-3027	8	14	the	the	DET
fbem-3027	8	15	rapid	rapid	ADJ
fbem-3027	8	16	development	development	NOUN
fbem-3027	8	17	has	have	VERB
fbem-3027	8	18	a	a	DET
fbem-3027	8	19	severe	severe	ADJ
fbem-3027	8	20	impact	impact	NOUN
fbem-3027	8	21	on	on	ADP
fbem-3027	8	22	the	the	DET
fbem-3027	8	23	current	current	ADJ
fbem-3027	8	24	tax	tax	NOUN
fbem-3027	8	25	collection	collection	NOUN
fbem-3027	8	26	and	and	CCONJ
fbem-3027	8	27	management	management	NOUN
fbem-3027	8	28	system	system	NOUN
fbem-3027	8	29	,	,	PUNCT
fbem-3027	8	30	resulting	result	VERB
fbem-3027	8	31	in	in	ADP
fbem-3027	8	32	a	a	DET
fbem-3027	8	33	realistic	realistic	ADJ
fbem-3027	8	34	dilemma	dilemma	NOUN
fbem-3027	8	35	in	in	ADP
fbem-3027	8	36	tax	tax	NOUN
fbem-3027	8	37	law	law	NOUN
fbem-3027	8	38	enforcement	enforcement	NOUN
fbem-3027	8	39	.	.	PUNCT
fbem-3027	9	1	on	on	ADP
fbem-3027	9	2	the	the	DET
fbem-3027	9	3	one	one	NUM
fbem-3027	9	4	hand	hand	NOUN
fbem-3027	9	5	,	,	PUNCT
fbem-3027	9	6	the	the	DET
fbem-3027	9	7	digital	digital	ADJ
fbem-3027	9	8	economy	economy	NOUN
fbem-3027	9	9	has	have	AUX
fbem-3027	9	10	not	not	PART
fbem-3027	9	11	been	be	AUX
fbem-3027	9	12	included	include	VERB
fbem-3027	9	13	in	in	ADP
fbem-3027	9	14	the	the	DET
fbem-3027	9	15	scope	scope	NOUN
fbem-3027	9	16	of	of	ADP
fbem-3027	9	17	tax	tax	NOUN
fbem-3027	9	18	law	law	NOUN
fbem-3027	9	19	,	,	PUNCT
fbem-3027	9	20	and	and	CCONJ
fbem-3027	9	21	the	the	DET
fbem-3027	9	22	lagging	lag	VERB
fbem-3027	9	23	collection	collection	NOUN
fbem-3027	9	24	and	and	CCONJ
fbem-3027	9	25	management	management	NOUN
fbem-3027	9	26	system	system	NOUN
fbem-3027	9	27	is	be	AUX
fbem-3027	9	28	difficult	difficult	ADJ
fbem-3027	9	29	to	to	PART
fbem-3027	9	30	adapt	adapt	VERB
fbem-3027	9	31	to	to	ADP
fbem-3027	9	32	the	the	DET
fbem-3027	9	33	development	development	NOUN
fbem-3027	9	34	of	of	ADP
fbem-3027	9	35	the	the	DET
fbem-3027	9	36	new	new	ADJ
fbem-3027	9	37	model	model	NOUN
fbem-3027	9	38	under	under	ADP
fbem-3027	9	39	the	the	DET
fbem-3027	9	40	digital	digital	PROPN
fbem-3027	9	41	economy[1	economy[1	PROPN
fbem-3027	9	42	]	]	PUNCT
fbem-3027	9	43	.	.	PUNCT
fbem-3027	10	1	the	the	DET
fbem-3027	10	2	contradiction	contradiction	NOUN
fbem-3027	10	3	between	between	ADP
fbem-3027	10	4	the	the	DET
fbem-3027	10	5	two	two	NUM
fbem-3027	10	6	causes	cause	VERB
fbem-3027	10	7	the	the	DET
fbem-3027	10	8	partial	partial	ADJ
fbem-3027	10	9	absence	absence	NOUN
fbem-3027	10	10	of	of	ADP
fbem-3027	10	11	collection	collection	NOUN
fbem-3027	10	12	and	and	CCONJ
fbem-3027	10	13	management	management	NOUN
fbem-3027	10	14	rules	rule	NOUN
fbem-3027	10	15	and	and	CCONJ
fbem-3027	10	16	hinders	hinder	VERB
fbem-3027	10	17	the	the	DET
fbem-3027	10	18	realization	realization	NOUN
fbem-3027	10	19	of	of	ADP
fbem-3027	10	20	tax	tax	NOUN
fbem-3027	10	21	fairness	fairness	NOUN
fbem-3027	10	22	.	.	PUNCT
fbem-3027	11	1	on	on	ADP
fbem-3027	11	2	the	the	DET
fbem-3027	11	3	other	other	ADJ
fbem-3027	11	4	hand	hand	NOUN
fbem-3027	11	5	,	,	PUNCT
fbem-3027	11	6	the	the	DET
fbem-3027	11	7	digital	digital	ADJ
fbem-3027	11	8	economy	economy	NOUN
fbem-3027	11	9	involves	involve	VERB
fbem-3027	11	10	the	the	DET
fbem-3027	11	11	determination	determination	NOUN
fbem-3027	11	12	of	of	ADP
fbem-3027	11	13	taxation	taxation	NOUN
fbem-3027	11	14	rules	rule	NOUN
fbem-3027	11	15	of	of	ADP
fbem-3027	11	16	multinational	multinational	ADJ
fbem-3027	11	17	enterprises	enterprise	NOUN
fbem-3027	11	18	.	.	PUNCT
fbem-3027	12	1	improper	improper	ADJ
fbem-3027	12	2	handling	handling	NOUN
fbem-3027	12	3	will	will	AUX
fbem-3027	12	4	easily	easily	ADV
fbem-3027	12	5	lead	lead	VERB
fbem-3027	12	6	to	to	ADP
fbem-3027	12	7	chaos	chaos	NOUN
fbem-3027	12	8	of	of	ADP
fbem-3027	12	9	international	international	ADJ
fbem-3027	12	10	tax	tax	NOUN
fbem-3027	12	11	jurisdiction	jurisdiction	NOUN
fbem-3027	12	12	competition	competition	NOUN
fbem-3027	12	13	and	and	CCONJ
fbem-3027	12	14	tax	tax	NOUN
fbem-3027	12	15	loss	loss	NOUN
fbem-3027	12	16	,	,	PUNCT
fbem-3027	12	17	which	which	PRON
fbem-3027	12	18	is	be	AUX
fbem-3027	12	19	not	not	PART
fbem-3027	12	20	conducive	conducive	ADJ
fbem-3027	12	21	to	to	ADP
fbem-3027	12	22	the	the	DET
fbem-3027	12	23	stability	stability	NOUN
fbem-3027	12	24	of	of	ADP
fbem-3027	12	25	international	international	ADJ
fbem-3027	12	26	tax	tax	NOUN
fbem-3027	12	27	order[2	order[2	PROPN
fbem-3027	12	28	]	]	PUNCT
fbem-3027	12	29	.	.	PUNCT
fbem-3027	13	1	therefore	therefore	ADV
fbem-3027	13	2	,	,	PUNCT
fbem-3027	13	3	how	how	SCONJ
fbem-3027	13	4	to	to	PART
fbem-3027	13	5	improve	improve	VERB
fbem-3027	13	6	china	china	PROPN
fbem-3027	13	7	's	's	PART
fbem-3027	13	8	tax	tax	NOUN
fbem-3027	13	9	collection	collection	NOUN
fbem-3027	13	10	and	and	CCONJ
fbem-3027	13	11	management	management	NOUN
fbem-3027	13	12	system	system	NOUN
fbem-3027	13	13	,	,	PUNCT
fbem-3027	13	14	reasonably	reasonably	ADV
fbem-3027	13	15	deal	deal	VERB
fbem-3027	13	16	with	with	ADP
fbem-3027	13	17	the	the	DET
fbem-3027	13	18	impact	impact	NOUN
fbem-3027	13	19	of	of	ADP
fbem-3027	13	20	the	the	DET
fbem-3027	13	21	digital	digital	ADJ
fbem-3027	13	22	economy	economy	NOUN
fbem-3027	13	23	and	and	CCONJ
fbem-3027	13	24	ensure	ensure	VERB
fbem-3027	13	25	the	the	DET
fbem-3027	13	26	fairness	fairness	NOUN
fbem-3027	13	27	of	of	ADP
fbem-3027	13	28	taxation	taxation	NOUN
fbem-3027	13	29	has	have	AUX
fbem-3027	13	30	become	become	VERB
fbem-3027	13	31	an	an	DET
fbem-3027	13	32	urgent	urgent	ADJ
fbem-3027	13	33	task	task	NOUN
fbem-3027	13	34	for	for	ADP
fbem-3027	13	35	tax	tax	NOUN
fbem-3027	13	36	reform	reform	NOUN
fbem-3027	13	37	.	.	PUNCT
fbem-3027	14	1	2	2	X
fbem-3027	14	2	.	.	X
fbem-3027	14	3	development	development	NOUN
fbem-3027	14	4	status	status	NOUN
fbem-3027	14	5	and	and	CCONJ
fbem-3027	14	6	characteristics	characteristic	NOUN
fbem-3027	14	7	of	of	ADP
fbem-3027	14	8	digital	digital	ADJ
fbem-3027	14	9	economy	economy	NOUN
fbem-3027	14	10	2.1	2.1	NUM
fbem-3027	14	11	.	.	PUNCT
fbem-3027	15	1	the	the	DET
fbem-3027	15	2	development	development	NOUN
fbem-3027	15	3	status	status	NOUN
fbem-3027	15	4	of	of	ADP
fbem-3027	15	5	digital	digital	ADJ
fbem-3027	15	6	economy	economy	NOUN
fbem-3027	15	7	digital	digital	ADJ
fbem-3027	15	8	economy	economy	NOUN
fbem-3027	15	9	originated	originate	VERB
fbem-3027	15	10	from	from	ADP
fbem-3027	15	11	the	the	DET
fbem-3027	15	12	idea	idea	NOUN
fbem-3027	15	13	of	of	ADP
fbem-3027	15	14	don	don	PROPN
fbem-3027	15	15	tapscott	tapscott	PROPN
fbem-3027	15	16	,	,	PUNCT
fbem-3027	15	17	a	a	DET
fbem-3027	15	18	famous	famous	ADJ
fbem-3027	15	19	scholar	scholar	NOUN
fbem-3027	15	20	in	in	ADP
fbem-3027	15	21	1990s	1990s	NUM
fbem-3027	15	22	.	.	PUNCT
fbem-3027	16	1	in	in	ADP
fbem-3027	16	2	essence	essence	NOUN
fbem-3027	16	3	,	,	PUNCT
fbem-3027	16	4	digital	digital	ADJ
fbem-3027	16	5	economy	economy	NOUN
fbem-3027	16	6	is	be	AUX
fbem-3027	16	7	a	a	DET
fbem-3027	16	8	series	series	NOUN
fbem-3027	16	9	of	of	ADP
fbem-3027	16	10	economic	economic	ADJ
fbem-3027	16	11	activities	activity	NOUN
fbem-3027	16	12	that	that	PRON
fbem-3027	16	13	integrate	integrate	VERB
fbem-3027	16	14	,	,	PUNCT
fbem-3027	16	15	analyze	analyze	VERB
fbem-3027	16	16	,	,	PUNCT
fbem-3027	16	17	add	add	VERB
fbem-3027	16	18	value	value	NOUN
fbem-3027	16	19	and	and	CCONJ
fbem-3027	16	20	trade	trade	VERB
fbem-3027	16	21	digital	digital	ADJ
fbem-3027	16	22	resources	resource	NOUN
fbem-3027	16	23	with	with	ADP
fbem-3027	16	24	digital	digital	ADJ
fbem-3027	16	25	information	information	NOUN
fbem-3027	16	26	as	as	ADP
fbem-3027	16	27	the	the	DET
fbem-3027	16	28	source	source	NOUN
fbem-3027	16	29	of	of	ADP
fbem-3027	16	30	value	value	NOUN
fbem-3027	16	31	,	,	PUNCT
fbem-3027	16	32	virtual	virtual	ADJ
fbem-3027	16	33	platform	platform	NOUN
fbem-3027	16	34	as	as	ADP
fbem-3027	16	35	the	the	DET
fbem-3027	16	36	operating	operating	NOUN
fbem-3027	16	37	carrier	carrier	NOUN
fbem-3027	16	38	and	and	CCONJ
fbem-3027	16	39	information	information	NOUN
fbem-3027	16	40	technology	technology	NOUN
fbem-3027	16	41	as	as	ADP
fbem-3027	16	42	the	the	DET
fbem-3027	16	43	innovative	innovative	ADJ
fbem-3027	16	44	means	mean	NOUN
fbem-3027	16	45	.	.	PUNCT
fbem-3027	17	1	with	with	ADP
fbem-3027	17	2	the	the	DET
fbem-3027	17	3	development	development	NOUN
fbem-3027	17	4	of	of	ADP
fbem-3027	17	5	technology	technology	NOUN
fbem-3027	17	6	and	and	CCONJ
fbem-3027	17	7	practical	practical	ADJ
fbem-3027	17	8	application	application	NOUN
fbem-3027	17	9	,	,	PUNCT
fbem-3027	17	10	its	its	PRON
fbem-3027	17	11	connotation	connotation	NOUN
fbem-3027	17	12	has	have	AUX
fbem-3027	17	13	been	be	AUX
fbem-3027	17	14	endowed	endow	VERB
fbem-3027	17	15	with	with	ADP
fbem-3027	17	16	new	new	ADJ
fbem-3027	17	17	significance	significance	NOUN
fbem-3027	17	18	and	and	CCONJ
fbem-3027	17	19	characteristics	characteristic	NOUN
fbem-3027	17	20	of	of	ADP
fbem-3027	17	21	the	the	DET
fbem-3027	17	22	times	time	NOUN
fbem-3027	17	23	in	in	ADP
fbem-3027	17	24	the	the	DET
fbem-3027	17	25	process	process	NOUN
fbem-3027	17	26	of	of	ADP
fbem-3027	17	27	extension[3	extension[3	NOUN
fbem-3027	17	28	]	]	PUNCT
fbem-3027	17	29	.	.	PUNCT
fbem-3027	18	1	at	at	ADP
fbem-3027	18	2	present	present	ADJ
fbem-3027	18	3	,	,	PUNCT
fbem-3027	18	4	digital	digital	ADJ
fbem-3027	18	5	economy	economy	NOUN
fbem-3027	18	6	not	not	PART
fbem-3027	18	7	only	only	ADV
fbem-3027	18	8	includes	include	VERB
fbem-3027	18	9	many	many	ADJ
fbem-3027	18	10	theories	theory	NOUN
fbem-3027	18	11	of	of	ADP
fbem-3027	18	12	economics	economic	NOUN
fbem-3027	18	13	and	and	CCONJ
fbem-3027	18	14	information	information	NOUN
fbem-3027	18	15	technology	technology	NOUN
fbem-3027	18	16	,	,	PUNCT
fbem-3027	18	17	but	but	CCONJ
fbem-3027	18	18	also	also	ADV
fbem-3027	18	19	is	be	AUX
fbem-3027	18	20	widely	widely	ADV
fbem-3027	18	21	used	use	VERB
fbem-3027	18	22	in	in	ADP
fbem-3027	18	23	many	many	ADJ
fbem-3027	18	24	fields	field	NOUN
fbem-3027	18	25	,	,	PUNCT
fbem-3027	18	26	such	such	ADJ
fbem-3027	18	27	as	as	ADP
fbem-3027	18	28	medical	medical	ADJ
fbem-3027	18	29	care	care	NOUN
fbem-3027	18	30	,	,	PUNCT
fbem-3027	18	31	education	education	NOUN
fbem-3027	18	32	,	,	PUNCT
fbem-3027	18	33	logistics	logistic	NOUN
fbem-3027	18	34	,	,	PUNCT
fbem-3027	18	35	etc	etc	X
fbem-3027	18	36	.	.	X
fbem-3027	18	37	,	,	PUNCT
fbem-3027	18	38	giving	give	VERB
fbem-3027	18	39	birth	birth	NOUN
fbem-3027	18	40	to	to	ADP
fbem-3027	18	41	new	new	ADJ
fbem-3027	18	42	models	model	NOUN
fbem-3027	18	43	such	such	ADJ
fbem-3027	18	44	as	as	ADP
fbem-3027	18	45	platform	platform	NOUN
fbem-3027	18	46	economy	economy	NOUN
fbem-3027	18	47	,	,	PUNCT
fbem-3027	18	48	data	datum	NOUN
fbem-3027	18	49	economy	economy	NOUN
fbem-3027	18	50	and	and	CCONJ
fbem-3027	18	51	sharing	share	VERB
fbem-3027	18	52	economy	economy	NOUN
fbem-3027	18	53	,	,	PUNCT
fbem-3027	18	54	which	which	PRON
fbem-3027	18	55	has	have	AUX
fbem-3027	18	56	become	become	VERB
fbem-3027	18	57	a	a	DET
fbem-3027	18	58	new	new	ADJ
fbem-3027	18	59	kinetic	kinetic	ADJ
fbem-3027	18	60	energy	energy	NOUN
fbem-3027	18	61	to	to	PART
fbem-3027	18	62	promote	promote	VERB
fbem-3027	18	63	the	the	DET
fbem-3027	18	64	transformation	transformation	NOUN
fbem-3027	18	65	and	and	CCONJ
fbem-3027	18	66	development	development	NOUN
fbem-3027	18	67	of	of	ADP
fbem-3027	18	68	the	the	DET
fbem-3027	18	69	industry[4	industry[4	PROPN
fbem-3027	18	70	]	]	X
fbem-3027	18	71	.	.	PUNCT
fbem-3027	19	1	the	the	DET
fbem-3027	19	2	digital	digital	ADJ
fbem-3027	19	3	economy	economy	NOUN
fbem-3027	19	4	has	have	AUX
fbem-3027	19	5	played	play	VERB
fbem-3027	19	6	a	a	DET
fbem-3027	19	7	stabilizing	stabilize	VERB
fbem-3027	19	8	role	role	NOUN
fbem-3027	19	9	in	in	ADP
fbem-3027	19	10	the	the	DET
fbem-3027	19	11	global	global	ADJ
fbem-3027	19	12	economic	economic	ADJ
fbem-3027	19	13	fluctuation	fluctuation	NOUN
fbem-3027	19	14	.	.	PUNCT
fbem-3027	20	1	under	under	ADP
fbem-3027	20	2	the	the	DET
fbem-3027	20	3	impact	impact	NOUN
fbem-3027	20	4	of	of	ADP
fbem-3027	20	5	the	the	DET
fbem-3027	20	6	covid-19	covid-19	PROPN
fbem-3027	20	7	epidemic	epidemic	NOUN
fbem-3027	20	8	,	,	PUNCT
fbem-3027	20	9	the	the	DET
fbem-3027	20	10	global	global	ADJ
fbem-3027	20	11	digital	digital	ADJ
fbem-3027	20	12	economy	economy	NOUN
fbem-3027	20	13	has	have	AUX
fbem-3027	20	14	been	be	AUX
fbem-3027	20	15	expanding	expand	VERB
fbem-3027	20	16	,	,	PUNCT
fbem-3027	20	17	and	and	CCONJ
fbem-3027	20	18	it	it	PRON
fbem-3027	20	19	will	will	AUX
fbem-3027	20	20	still	still	ADV
fbem-3027	20	21	be	be	AUX
fbem-3027	20	22	able	able	ADJ
fbem-3027	20	23	to	to	PART
fbem-3027	20	24	create	create	VERB
fbem-3027	20	25	an	an	DET
fbem-3027	20	26	added	add	VERB
fbem-3027	20	27	value	value	NOUN
fbem-3027	20	28	of	of	ADP
fbem-3027	20	29	32.6	32.6	NUM
fbem-3027	20	30	trillion	trillion	NUM
fbem-3027	20	31	usd	usd	NOUN
fbem-3027	20	32	against	against	ADP
fbem-3027	20	33	the	the	DET
fbem-3027	20	34	trend	trend	NOUN
fbem-3027	20	35	in	in	ADP
fbem-3027	20	36	2020	2020	NUM
fbem-3027	20	37	,	,	PUNCT
fbem-3027	20	38	showing	show	VERB
fbem-3027	20	39	amazing	amazing	ADJ
fbem-3027	20	40	development	development	NOUN
fbem-3027	20	41	resilience	resilience	NOUN
fbem-3027	20	42	.	.	PUNCT
fbem-3027	21	1	in	in	ADP
fbem-3027	21	2	china	china	PROPN
fbem-3027	21	3	,	,	PUNCT
fbem-3027	21	4	the	the	DET
fbem-3027	21	5	digital	digital	ADJ
fbem-3027	21	6	economy	economy	NOUN
fbem-3027	21	7	has	have	AUX
fbem-3027	21	8	become	become	VERB
fbem-3027	21	9	the	the	DET
fbem-3027	21	10	key	key	ADJ
fbem-3027	21	11	driving	driving	NOUN
fbem-3027	21	12	force	force	NOUN
fbem-3027	21	13	for	for	ADP
fbem-3027	21	14	stable	stable	ADJ
fbem-3027	21	15	economic	economic	ADJ
fbem-3027	21	16	development	development	NOUN
fbem-3027	21	17	:	:	PUNCT
fbem-3027	21	18	from	from	ADP
fbem-3027	21	19	2015	2015	NUM
fbem-3027	21	20	to	to	ADP
fbem-3027	21	21	2020	2020	NUM
fbem-3027	21	22	,	,	PUNCT
fbem-3027	21	23	the	the	DET
fbem-3027	21	24	digital	digital	ADJ
fbem-3027	21	25	economy	economy	NOUN
fbem-3027	21	26	has	have	AUX
fbem-3027	21	27	been	be	AUX
fbem-3027	21	28	developing	develop	VERB
fbem-3027	21	29	rapidly	rapidly	ADV
fbem-3027	21	30	with	with	ADP
fbem-3027	21	31	a	a	DET
fbem-3027	21	32	high	high	ADJ
fbem-3027	21	33	growth	growth	NOUN
fbem-3027	21	34	rate	rate	NOUN
fbem-3027	21	35	of	of	ADP
fbem-3027	21	36	9	9	NUM
fbem-3027	21	37	%	%	NOUN
fbem-3027	21	38	,	,	PUNCT
fbem-3027	21	39	and	and	CCONJ
fbem-3027	21	40	the	the	DET
fbem-3027	21	41	added	add	VERB
fbem-3027	21	42	value	value	NOUN
fbem-3027	21	43	in	in	ADP
fbem-3027	21	44	2020	2020	NUM
fbem-3027	21	45	has	have	AUX
fbem-3027	21	46	exceeded	exceed	VERB
fbem-3027	21	47	39	39	NUM
fbem-3027	21	48	trillion	trillion	NUM
fbem-3027	21	49	yuan	yuan	NOUN
fbem-3027	21	50	.	.	PUNCT
fbem-3027	22	1	not	not	PART
fbem-3027	22	2	only	only	ADV
fbem-3027	22	3	that	that	PRON
fbem-3027	22	4	,	,	PUNCT
fbem-3027	22	5	the	the	DET
fbem-3027	22	6	digital	digital	ADJ
fbem-3027	22	7	economy	economy	NOUN
fbem-3027	22	8	has	have	AUX
fbem-3027	22	9	become	become	VERB
fbem-3027	22	10	more	more	ADV
fbem-3027	22	11	and	and	CCONJ
fbem-3027	22	12	more	more	ADV
fbem-3027	22	13	prominent	prominent	ADJ
fbem-3027	22	14	in	in	ADP
fbem-3027	22	15	the	the	DET
fbem-3027	22	16	national	national	ADJ
fbem-3027	22	17	economy	economy	NOUN
fbem-3027	22	18	,	,	PUNCT
fbem-3027	22	19	rising	rise	VERB
fbem-3027	22	20	from	from	ADP
fbem-3027	22	21	27	27	NUM
fbem-3027	22	22	%	%	NOUN
fbem-3027	22	23	to	to	ADP
fbem-3027	22	24	38.6	38.6	NUM
fbem-3027	22	25	%	%	NOUN
fbem-3027	22	26	and	and	CCONJ
fbem-3027	22	27	becoming	become	VERB
fbem-3027	22	28	an	an	DET
fbem-3027	22	29	important	important	ADJ
fbem-3027	22	30	part	part	NOUN
fbem-3027	22	31	of	of	ADP
fbem-3027	22	32	china	china	PROPN
fbem-3027	22	33	's	's	PART
fbem-3027	22	34	economic	economic	ADJ
fbem-3027	22	35	system	system	NOUN
fbem-3027	22	36	.	.	PUNCT
fbem-3027	23	1	from	from	ADP
fbem-3027	23	2	the	the	DET
fbem-3027	23	3	perspective	perspective	NOUN
fbem-3027	23	4	of	of	ADP
fbem-3027	23	5	composition	composition	NOUN
fbem-3027	23	6	ratio	ratio	NOUN
fbem-3027	23	7	,	,	PUNCT
fbem-3027	23	8	digital	digital	ADJ
fbem-3027	23	9	economy	economy	NOUN
fbem-3027	23	10	is	be	AUX
fbem-3027	23	11	mainly	mainly	ADV
fbem-3027	23	12	composed	compose	VERB
fbem-3027	23	13	of	of	ADP
fbem-3027	23	14	digital	digital	ADJ
fbem-3027	23	15	industrialization	industrialization	NOUN
fbem-3027	23	16	and	and	CCONJ
fbem-3027	23	17	industrial	industrial	ADJ
fbem-3027	23	18	digitalization[5	digitalization[5	NOUN
fbem-3027	23	19	]	]	PUNCT
fbem-3027	23	20	.	.	PUNCT
fbem-3027	24	1	different	different	ADJ
fbem-3027	24	2	from	from	ADP
fbem-3027	24	3	digital	digital	ADJ
fbem-3027	24	4	industrialization	industrialization	NOUN
fbem-3027	24	5	with	with	ADP
fbem-3027	24	6	information	information	NOUN
fbem-3027	24	7	and	and	CCONJ
fbem-3027	24	8	communication	communication	NOUN
fbem-3027	24	9	industry	industry	NOUN
fbem-3027	24	10	as	as	ADP
fbem-3027	24	11	the	the	DET
fbem-3027	24	12	main	main	ADJ
fbem-3027	24	13	body	body	NOUN
fbem-3027	24	14	,	,	PUNCT
fbem-3027	24	15	industrial	industrial	ADJ
fbem-3027	24	16	digitalization	digitalization	NOUN
fbem-3027	24	17	pays	pay	VERB
fbem-3027	24	18	more	more	ADJ
fbem-3027	24	19	attention	attention	NOUN
fbem-3027	24	20	to	to	ADP
fbem-3027	24	21	the	the	DET
fbem-3027	24	22	combination	combination	NOUN
fbem-3027	24	23	of	of	ADP
fbem-3027	24	24	information	information	NOUN
fbem-3027	24	25	technology	technology	NOUN
fbem-3027	24	26	and	and	CCONJ
fbem-3027	24	27	existing	exist	VERB
fbem-3027	24	28	industries	industry	NOUN
fbem-3027	24	29	,	,	PUNCT
fbem-3027	24	30	resulting	result	VERB
fbem-3027	24	31	in	in	ADP
fbem-3027	24	32	the	the	DET
fbem-3027	24	33	"	"	PUNCT
fbem-3027	24	34	internet	internet	NOUN
fbem-3027	24	35	plus	plus	NOUN
fbem-3027	24	36	"	"	PUNCT
fbem-3027	24	37	business	business	NOUN
fbem-3027	24	38	model	model	NOUN
fbem-3027	24	39	,	,	PUNCT
fbem-3027	24	40	which	which	PRON
fbem-3027	24	41	promotes	promote	VERB
fbem-3027	24	42	the	the	DET
fbem-3027	24	43	high	high	ADJ
fbem-3027	24	44	integration	integration	NOUN
fbem-3027	24	45	of	of	ADP
fbem-3027	24	46	digital	digital	ADJ
fbem-3027	24	47	economy	economy	NOUN
fbem-3027	24	48	and	and	CCONJ
fbem-3027	24	49	tertiary	tertiary	ADJ
fbem-3027	24	50	industry	industry	NOUN
fbem-3027	24	51	.	.	PUNCT
fbem-3027	25	1	at	at	ADP
fbem-3027	25	2	present	present	ADJ
fbem-3027	25	3	,	,	PUNCT
fbem-3027	25	4	the	the	DET
fbem-3027	25	5	digitalization	digitalization	NOUN
fbem-3027	25	6	of	of	ADP
fbem-3027	25	7	industry	industry	NOUN
fbem-3027	25	8	has	have	AUX
fbem-3027	25	9	occupied	occupy	VERB
fbem-3027	25	10	a	a	DET
fbem-3027	25	11	dominant	dominant	ADJ
fbem-3027	25	12	position	position	NOUN
fbem-3027	25	13	in	in	ADP
fbem-3027	25	14	the	the	DET
fbem-3027	25	15	digital	digital	ADJ
fbem-3027	25	16	economy	economy	NOUN
fbem-3027	25	17	and	and	CCONJ
fbem-3027	25	18	has	have	AUX
fbem-3027	25	19	become	become	VERB
fbem-3027	25	20	an	an	DET
fbem-3027	25	21	inexhaustible	inexhaustible	ADJ
fbem-3027	25	22	motive	motive	ADJ
fbem-3027	25	23	force	force	NOUN
fbem-3027	25	24	to	to	PART
fbem-3027	25	25	support	support	VERB
fbem-3027	25	26	the	the	DET
fbem-3027	25	27	development	development	NOUN
fbem-3027	25	28	of	of	ADP
fbem-3027	25	29	the	the	DET
fbem-3027	25	30	digital	digital	ADJ
fbem-3027	25	31	economy[6	economy[6	PROPN
fbem-3027	25	32	]	]	SYM
fbem-3027	25	33	.	.	PUNCT
fbem-3027	26	1	2.2	2.2	NUM
fbem-3027	26	2	.	.	PUNCT
fbem-3027	26	3	characteristics	characteristic	NOUN
fbem-3027	26	4	of	of	ADP
fbem-3027	26	5	digital	digital	ADJ
fbem-3027	26	6	economy	economy	NOUN
fbem-3027	26	7	(	(	PUNCT
fbem-3027	26	8	1	1	X
fbem-3027	26	9	)	)	PUNCT
fbem-3027	26	10	unreality	unreality	NOUN
fbem-3027	26	11	.	.	PUNCT
fbem-3027	27	1	with	with	ADP
fbem-3027	27	2	the	the	DET
fbem-3027	27	3	improvement	improvement	NOUN
fbem-3027	27	4	of	of	ADP
fbem-3027	27	5	virtual	virtual	ADJ
fbem-3027	27	6	platform	platform	NOUN
fbem-3027	27	7	and	and	CCONJ
fbem-3027	27	8	online	online	ADJ
fbem-3027	27	9	payment	payment	NOUN
fbem-3027	27	10	mechanism	mechanism	NOUN
fbem-3027	27	11	,	,	PUNCT
fbem-3027	27	12	digital	digital	ADJ
fbem-3027	27	13	transaction	transaction	NOUN
fbem-3027	27	14	can	can	AUX
fbem-3027	27	15	194	194	NUM
fbem-3027	27	16	reproduce	reproduce	VERB
fbem-3027	27	17	the	the	DET
fbem-3027	27	18	whole	whole	ADJ
fbem-3027	27	19	process	process	NOUN
fbem-3027	27	20	of	of	ADP
fbem-3027	27	21	traditional	traditional	ADJ
fbem-3027	27	22	transaction	transaction	NOUN
fbem-3027	27	23	,	,	PUNCT
fbem-3027	27	24	get	get	AUX
fbem-3027	27	25	rid	rid	VERB
fbem-3027	27	26	of	of	ADP
fbem-3027	27	27	the	the	DET
fbem-3027	27	28	time	time	NOUN
fbem-3027	27	29	and	and	CCONJ
fbem-3027	27	30	space	space	NOUN
fbem-3027	27	31	limitation	limitation	NOUN
fbem-3027	27	32	of	of	ADP
fbem-3027	27	33	offline	offline	ADJ
fbem-3027	27	34	physical	physical	ADJ
fbem-3027	27	35	transaction	transaction	NOUN
fbem-3027	27	36	,	,	PUNCT
fbem-3027	27	37	and	and	CCONJ
fbem-3027	27	38	greatly	greatly	ADV
fbem-3027	27	39	reduce	reduce	VERB
fbem-3027	27	40	the	the	DET
fbem-3027	27	41	cost	cost	NOUN
fbem-3027	27	42	while	while	SCONJ
fbem-3027	27	43	ensuring	ensure	VERB
fbem-3027	27	44	security	security	NOUN
fbem-3027	27	45	.	.	PUNCT
fbem-3027	28	1	in	in	ADP
fbem-3027	28	2	addition	addition	NOUN
fbem-3027	28	3	to	to	ADP
fbem-3027	28	4	the	the	DET
fbem-3027	28	5	virtual	virtual	ADJ
fbem-3027	28	6	features	feature	NOUN
fbem-3027	28	7	of	of	ADP
fbem-3027	28	8	platforms	platform	NOUN
fbem-3027	28	9	and	and	CCONJ
fbem-3027	28	10	currencies	currency	NOUN
fbem-3027	28	11	,	,	PUNCT
fbem-3027	28	12	there	there	PRON
fbem-3027	28	13	is	be	VERB
fbem-3027	28	14	also	also	ADV
fbem-3027	28	15	unreality	unreality	NOUN
fbem-3027	28	16	between	between	ADP
fbem-3027	28	17	trading	trading	NOUN
fbem-3027	28	18	entities	entity	NOUN
fbem-3027	28	19	,	,	PUNCT
fbem-3027	28	20	which	which	PRON
fbem-3027	28	21	can	can	AUX
fbem-3027	28	22	conceal	conceal	VERB
fbem-3027	28	23	their	their	PRON
fbem-3027	28	24	real	real	ADJ
fbem-3027	28	25	identities	identity	NOUN
fbem-3027	28	26	by	by	ADP
fbem-3027	28	27	switching	switch	VERB
fbem-3027	28	28	virtual	virtual	ADJ
fbem-3027	28	29	accounts	account	NOUN
fbem-3027	28	30	and	and	CCONJ
fbem-3027	28	31	changing	change	VERB
fbem-3027	28	32	trading	trading	NOUN
fbem-3027	28	33	information	information	NOUN
fbem-3027	28	34	.	.	PUNCT
fbem-3027	29	1	this	this	DET
fbem-3027	29	2	virtual	virtual	ADJ
fbem-3027	29	3	transaction	transaction	NOUN
fbem-3027	29	4	element	element	NOUN
fbem-3027	29	5	does	do	AUX
fbem-3027	29	6	not	not	PART
fbem-3027	29	7	hinder	hinder	VERB
fbem-3027	29	8	the	the	DET
fbem-3027	29	9	actual	actual	ADJ
fbem-3027	29	10	transaction	transaction	NOUN
fbem-3027	29	11	,	,	PUNCT
fbem-3027	29	12	nor	nor	CCONJ
fbem-3027	29	13	can	can	AUX
fbem-3027	29	14	it	it	PRON
fbem-3027	29	15	cover	cover	VERB
fbem-3027	29	16	up	up	ADP
fbem-3027	29	17	the	the	DET
fbem-3027	29	18	economic	economic	ADJ
fbem-3027	29	19	essence	essence	NOUN
fbem-3027	29	20	of	of	ADP
fbem-3027	29	21	income	income	NOUN
fbem-3027	29	22	taxation	taxation	NOUN
fbem-3027	29	23	.	.	PUNCT
fbem-3027	30	1	in	in	ADP
fbem-3027	30	2	addition	addition	NOUN
fbem-3027	30	3	,	,	PUNCT
fbem-3027	30	4	this	this	DET
fbem-3027	30	5	unreality	unreality	NOUN
fbem-3027	30	6	also	also	ADV
fbem-3027	30	7	promotes	promote	VERB
fbem-3027	30	8	the	the	DET
fbem-3027	30	9	development	development	NOUN
fbem-3027	30	10	of	of	ADP
fbem-3027	30	11	data	datum	NOUN
fbem-3027	30	12	mining	mining	NOUN
fbem-3027	30	13	to	to	PART
fbem-3027	30	14	accurately	accurately	ADV
fbem-3027	30	15	match	match	VERB
fbem-3027	30	16	and	and	CCONJ
fbem-3027	30	17	integrate	integrate	VERB
fbem-3027	30	18	digital	digital	ADJ
fbem-3027	30	19	information	information	NOUN
fbem-3027	30	20	in	in	ADP
fbem-3027	30	21	different	different	ADJ
fbem-3027	30	22	fields	field	NOUN
fbem-3027	30	23	to	to	PART
fbem-3027	30	24	realize	realize	VERB
fbem-3027	30	25	information	information	NOUN
fbem-3027	30	26	optimization	optimization	NOUN
fbem-3027	30	27	and	and	CCONJ
fbem-3027	30	28	value	value	NOUN
fbem-3027	30	29	creation[7	creation[7	PROPN
fbem-3027	30	30	]	]	PUNCT
fbem-3027	30	31	.	.	PUNCT
fbem-3027	31	1	(	(	PUNCT
fbem-3027	31	2	2	2	X
fbem-3027	31	3	)	)	PUNCT
fbem-3027	31	4	the	the	DET
fbem-3027	31	5	marginal	marginal	ADJ
fbem-3027	31	6	benefit	benefit	NOUN
fbem-3027	31	7	is	be	AUX
fbem-3027	31	8	increasing	increase	VERB
fbem-3027	31	9	.	.	PUNCT
fbem-3027	32	1	digital	digital	ADJ
fbem-3027	32	2	economy	economy	NOUN
fbem-3027	32	3	can	can	AUX
fbem-3027	32	4	excavate	excavate	VERB
fbem-3027	32	5	the	the	DET
fbem-3027	32	6	embedded	embed	VERB
fbem-3027	32	7	commercial	commercial	ADJ
fbem-3027	32	8	value	value	NOUN
fbem-3027	32	9	and	and	CCONJ
fbem-3027	32	10	form	form	VERB
fbem-3027	32	11	a	a	DET
fbem-3027	32	12	new	new	ADJ
fbem-3027	32	13	way	way	NOUN
fbem-3027	32	14	of	of	ADP
fbem-3027	32	15	value	value	NOUN
fbem-3027	32	16	creation	creation	NOUN
fbem-3027	32	17	.	.	PUNCT
fbem-3027	33	1	on	on	ADP
fbem-3027	33	2	the	the	DET
fbem-3027	33	3	one	one	NUM
fbem-3027	33	4	hand	hand	NOUN
fbem-3027	33	5	,	,	PUNCT
fbem-3027	33	6	information	information	NOUN
fbem-3027	33	7	technology	technology	NOUN
fbem-3027	33	8	innovates	innovate	VERB
fbem-3027	33	9	traditional	traditional	ADJ
fbem-3027	33	10	industries	industry	NOUN
fbem-3027	33	11	with	with	ADP
fbem-3027	33	12	high	high	ADJ
fbem-3027	33	13	penetration	penetration	NOUN
fbem-3027	33	14	,	,	PUNCT
fbem-3027	33	15	integrates	integrate	NOUN
fbem-3027	33	16	and	and	CCONJ
fbem-3027	33	17	optimizes	optimize	VERB
fbem-3027	33	18	industry	industry	NOUN
fbem-3027	33	19	resources	resource	NOUN
fbem-3027	33	20	,	,	PUNCT
fbem-3027	33	21	and	and	CCONJ
fbem-3027	33	22	reduces	reduce	VERB
fbem-3027	33	23	marginal	marginal	ADJ
fbem-3027	33	24	costs	cost	NOUN
fbem-3027	33	25	;	;	PUNCT
fbem-3027	33	26	on	on	ADP
fbem-3027	33	27	the	the	DET
fbem-3027	33	28	other	other	ADJ
fbem-3027	33	29	hand	hand	NOUN
fbem-3027	33	30	,	,	PUNCT
fbem-3027	33	31	information	information	NOUN
fbem-3027	33	32	resources	resource	NOUN
fbem-3027	33	33	have	have	VERB
fbem-3027	33	34	potential	potential	ADJ
fbem-3027	33	35	value	value	NOUN
fbem-3027	33	36	-	-	PUNCT
fbem-3027	33	37	added	add	VERB
fbem-3027	33	38	space	space	NOUN
fbem-3027	33	39	,	,	PUNCT
fbem-3027	33	40	and	and	CCONJ
fbem-3027	33	41	the	the	DET
fbem-3027	33	42	valueadded	valueadde	VERB
fbem-3027	33	43	of	of	ADP
fbem-3027	33	44	information	information	NOUN
fbem-3027	33	45	can	can	AUX
fbem-3027	33	46	be	be	AUX
fbem-3027	33	47	realized	realize	VERB
fbem-3027	33	48	through	through	ADP
fbem-3027	33	49	information	information	NOUN
fbem-3027	33	50	processing	processing	NOUN
fbem-3027	33	51	and	and	CCONJ
fbem-3027	33	52	exchange	exchange	NOUN
fbem-3027	33	53	,	,	PUNCT
fbem-3027	33	54	which	which	PRON
fbem-3027	33	55	makes	make	VERB
fbem-3027	33	56	the	the	DET
fbem-3027	33	57	marginal	marginal	ADJ
fbem-3027	33	58	revenue	revenue	NOUN
fbem-3027	33	59	gradually	gradually	ADV
fbem-3027	33	60	show	show	VERB
fbem-3027	33	61	progressive	progressive	ADJ
fbem-3027	33	62	characteristics	characteristic	NOUN
fbem-3027	33	63	.	.	PUNCT
fbem-3027	34	1	each	each	DET
fbem-3027	34	2	user	user	NOUN
fbem-3027	34	3	is	be	AUX
fbem-3027	34	4	both	both	PRON
fbem-3027	34	5	a	a	DET
fbem-3027	34	6	consumer	consumer	NOUN
fbem-3027	34	7	in	in	ADP
fbem-3027	34	8	virtual	virtual	ADJ
fbem-3027	34	9	transactions	transaction	NOUN
fbem-3027	34	10	and	and	CCONJ
fbem-3027	34	11	a	a	DET
fbem-3027	34	12	producer	producer	NOUN
fbem-3027	34	13	of	of	ADP
fbem-3027	34	14	digital	digital	PROPN
fbem-3027	34	15	information[8	information[8	PROPN
fbem-3027	34	16	]	]	PUNCT
fbem-3027	34	17	.	.	PUNCT
fbem-3027	35	1	by	by	ADP
fbem-3027	35	2	analyzing	analyze	VERB
fbem-3027	35	3	the	the	DET
fbem-3027	35	4	transaction	transaction	NOUN
fbem-3027	35	5	data	datum	NOUN
fbem-3027	35	6	,	,	PUNCT
fbem-3027	35	7	we	we	PRON
fbem-3027	35	8	can	can	AUX
fbem-3027	35	9	strengthen	strengthen	VERB
fbem-3027	35	10	our	our	PRON
fbem-3027	35	11	deep	deep	ADJ
fbem-3027	35	12	understanding	understanding	NOUN
fbem-3027	35	13	of	of	ADP
fbem-3027	35	14	user	user	NOUN
fbem-3027	35	15	preferences	preference	NOUN
fbem-3027	35	16	and	and	CCONJ
fbem-3027	35	17	consumer	consumer	NOUN
fbem-3027	35	18	psychology	psychology	NOUN
fbem-3027	35	19	,	,	PUNCT
fbem-3027	35	20	push	push	VERB
fbem-3027	35	21	customized	customized	ADJ
fbem-3027	35	22	products	product	NOUN
fbem-3027	35	23	and	and	CCONJ
fbem-3027	35	24	services	service	NOUN
fbem-3027	35	25	to	to	ADP
fbem-3027	35	26	consumers	consumer	NOUN
fbem-3027	35	27	,	,	PUNCT
fbem-3027	35	28	and	and	CCONJ
fbem-3027	35	29	promote	promote	VERB
fbem-3027	35	30	the	the	DET
fbem-3027	35	31	development	development	NOUN
fbem-3027	35	32	of	of	ADP
fbem-3027	35	33	the	the	DET
fbem-3027	35	34	real	real	ADJ
fbem-3027	35	35	economy	economy	NOUN
fbem-3027	35	36	.	.	PUNCT
fbem-3027	36	1	under	under	ADP
fbem-3027	36	2	the	the	DET
fbem-3027	36	3	dual	dual	ADJ
fbem-3027	36	4	effects	effect	NOUN
fbem-3027	36	5	of	of	ADP
fbem-3027	36	6	diminishing	diminish	VERB
fbem-3027	36	7	marginal	marginal	ADJ
fbem-3027	36	8	cost	cost	NOUN
fbem-3027	36	9	and	and	CCONJ
fbem-3027	36	10	increasing	increase	VERB
fbem-3027	36	11	marginal	marginal	ADJ
fbem-3027	36	12	revenue	revenue	NOUN
fbem-3027	36	13	,	,	PUNCT
fbem-3027	36	14	the	the	DET
fbem-3027	36	15	potential	potential	ADJ
fbem-3027	36	16	revenue	revenue	NOUN
fbem-3027	36	17	has	have	AUX
fbem-3027	36	18	been	be	AUX
fbem-3027	36	19	tapped	tap	VERB
fbem-3027	36	20	infinitely	infinitely	ADV
fbem-3027	36	21	,	,	PUNCT
fbem-3027	36	22	and	and	CCONJ
fbem-3027	36	23	the	the	DET
fbem-3027	36	24	industrial	industrial	ADJ
fbem-3027	36	25	chain	chain	NOUN
fbem-3027	36	26	has	have	AUX
fbem-3027	36	27	gradually	gradually	ADV
fbem-3027	36	28	become	become	VERB
fbem-3027	36	29	diversified	diversified	ADJ
fbem-3027	36	30	.	.	PUNCT
fbem-3027	37	1	3	3	X
fbem-3027	37	2	.	.	X
fbem-3027	37	3	the	the	DET
fbem-3027	37	4	impact	impact	NOUN
fbem-3027	37	5	of	of	ADP
fbem-3027	37	6	digital	digital	ADJ
fbem-3027	37	7	economy	economy	NOUN
fbem-3027	37	8	on	on	ADP
fbem-3027	37	9	tax	tax	NOUN
fbem-3027	37	10	collection	collection	NOUN
fbem-3027	37	11	and	and	CCONJ
fbem-3027	37	12	management	management	NOUN
fbem-3027	37	13	system	system	NOUN
fbem-3027	37	14	3.1	3.1	NUM
fbem-3027	37	15	.	.	PUNCT
fbem-3027	38	1	there	there	PRON
fbem-3027	38	2	are	be	VERB
fbem-3027	38	3	differences	difference	NOUN
fbem-3027	38	4	in	in	ADP
fbem-3027	38	5	tax	tax	NOUN
fbem-3027	38	6	jurisdiction	jurisdiction	NOUN
fbem-3027	38	7	judgment	judgment	NOUN
fbem-3027	38	8	many	many	ADJ
fbem-3027	38	9	intangible	intangible	ADJ
fbem-3027	38	10	products	product	NOUN
fbem-3027	38	11	and	and	CCONJ
fbem-3027	38	12	virtual	virtual	ADJ
fbem-3027	38	13	services	service	NOUN
fbem-3027	38	14	are	be	AUX
fbem-3027	38	15	derived	derive	VERB
fbem-3027	38	16	from	from	ADP
fbem-3027	38	17	the	the	DET
fbem-3027	38	18	digital	digital	ADJ
fbem-3027	38	19	economy	economy	NOUN
fbem-3027	38	20	,	,	PUNCT
fbem-3027	38	21	which	which	PRON
fbem-3027	38	22	has	have	AUX
fbem-3027	38	23	long	long	ADV
fbem-3027	38	24	been	be	AUX
fbem-3027	38	25	separated	separate	VERB
fbem-3027	38	26	from	from	ADP
fbem-3027	38	27	the	the	DET
fbem-3027	38	28	material	material	NOUN
fbem-3027	38	29	space	space	NOUN
fbem-3027	38	30	and	and	CCONJ
fbem-3027	38	31	realistic	realistic	ADJ
fbem-3027	38	32	relationship	relationship	NOUN
fbem-3027	38	33	that	that	PRON
fbem-3027	38	34	the	the	DET
fbem-3027	38	35	traditional	traditional	ADJ
fbem-3027	38	36	tax	tax	NOUN
fbem-3027	38	37	legislation	legislation	NOUN
fbem-3027	38	38	relies	rely	VERB
fbem-3027	38	39	on	on	ADP
fbem-3027	38	40	.	.	PUNCT
fbem-3027	39	1	although	although	SCONJ
fbem-3027	39	2	the	the	DET
fbem-3027	39	3	tax	tax	NOUN
fbem-3027	39	4	collection	collection	NOUN
fbem-3027	39	5	and	and	CCONJ
fbem-3027	39	6	management	management	NOUN
fbem-3027	39	7	system	system	NOUN
fbem-3027	39	8	has	have	AUX
fbem-3027	39	9	been	be	AUX
fbem-3027	39	10	adjusted	adjust	VERB
fbem-3027	39	11	many	many	ADJ
fbem-3027	39	12	times	time	NOUN
fbem-3027	39	13	,	,	PUNCT
fbem-3027	39	14	it	it	PRON
fbem-3027	39	15	still	still	ADV
fbem-3027	39	16	ca	can	AUX
fbem-3027	39	17	n't	not	PART
fbem-3027	39	18	fundamentally	fundamentally	ADV
fbem-3027	39	19	deal	deal	VERB
fbem-3027	39	20	with	with	ADP
fbem-3027	39	21	the	the	DET
fbem-3027	39	22	tax	tax	NOUN
fbem-3027	39	23	risk	risk	NOUN
fbem-3027	39	24	brought	bring	VERB
fbem-3027	39	25	by	by	ADP
fbem-3027	39	26	the	the	DET
fbem-3027	39	27	digital	digital	ADJ
fbem-3027	39	28	economy	economy	NOUN
fbem-3027	39	29	,	,	PUNCT
fbem-3027	39	30	and	and	CCONJ
fbem-3027	39	31	there	there	PRON
fbem-3027	39	32	is	be	VERB
fbem-3027	39	33	a	a	DET
fbem-3027	39	34	deviation	deviation	NOUN
fbem-3027	39	35	in	in	ADP
fbem-3027	39	36	the	the	DET
fbem-3027	39	37	judgment	judgment	NOUN
fbem-3027	39	38	of	of	ADP
fbem-3027	39	39	tax	tax	NOUN
fbem-3027	39	40	jurisdiction	jurisdiction	NOUN
fbem-3027	39	41	.	.	PUNCT
fbem-3027	40	1	adhering	adhere	VERB
fbem-3027	40	2	to	to	ADP
fbem-3027	40	3	the	the	DET
fbem-3027	40	4	principle	principle	NOUN
fbem-3027	40	5	of	of	ADP
fbem-3027	40	6	territorialism	territorialism	NOUN
fbem-3027	40	7	,	,	PUNCT
fbem-3027	40	8	income	income	NOUN
fbem-3027	40	9	tax	tax	NOUN
fbem-3027	40	10	and	and	CCONJ
fbem-3027	40	11	turnover	turnover	NOUN
fbem-3027	40	12	tax	tax	NOUN
fbem-3027	40	13	are	be	AUX
fbem-3027	40	14	taxed	tax	VERB
fbem-3027	40	15	according	accord	VERB
fbem-3027	40	16	to	to	ADP
fbem-3027	40	17	the	the	DET
fbem-3027	40	18	source	source	NOUN
fbem-3027	40	19	of	of	ADP
fbem-3027	40	20	income	income	NOUN
fbem-3027	40	21	and	and	CCONJ
fbem-3027	40	22	the	the	DET
fbem-3027	40	23	actual	actual	ADJ
fbem-3027	40	24	place	place	NOUN
fbem-3027	40	25	of	of	ADP
fbem-3027	40	26	consumption	consumption	NOUN
fbem-3027	40	27	,	,	PUNCT
fbem-3027	40	28	respectively	respectively	ADV
fbem-3027	40	29	.	.	PUNCT
fbem-3027	41	1	under	under	ADP
fbem-3027	41	2	the	the	DET
fbem-3027	41	3	impact	impact	NOUN
fbem-3027	41	4	of	of	ADP
fbem-3027	41	5	digital	digital	ADJ
fbem-3027	41	6	economy	economy	NOUN
fbem-3027	41	7	,	,	PUNCT
fbem-3027	41	8	the	the	DET
fbem-3027	41	9	judgment	judgment	NOUN
fbem-3027	41	10	of	of	ADP
fbem-3027	41	11	taxpaying	taxpaying	NOUN
fbem-3027	41	12	places	place	NOUN
fbem-3027	41	13	by	by	ADP
fbem-3027	41	14	them	they	PRON
fbem-3027	41	15	is	be	AUX
fbem-3027	41	16	gradually	gradually	ADV
fbem-3027	41	17	blurred	blur	VERB
fbem-3027	41	18	.	.	PUNCT
fbem-3027	42	1	in	in	ADP
fbem-3027	42	2	the	the	DET
fbem-3027	42	3	enterprise	enterprise	NOUN
fbem-3027	42	4	income	income	NOUN
fbem-3027	42	5	tax	tax	NOUN
fbem-3027	42	6	law	law	NOUN
fbem-3027	42	7	,	,	PUNCT
fbem-3027	42	8	the	the	DET
fbem-3027	42	9	identification	identification	NOUN
fbem-3027	42	10	of	of	ADP
fbem-3027	42	11	the	the	DET
fbem-3027	42	12	establishment	establishment	NOUN
fbem-3027	42	13	place	place	NOUN
fbem-3027	42	14	of	of	ADP
fbem-3027	42	15	non	non	ADJ
fbem-3027	42	16	-	-	ADJ
fbem-3027	42	17	resident	resident	ADJ
fbem-3027	42	18	enterprises	enterprise	NOUN
fbem-3027	42	19	is	be	AUX
fbem-3027	42	20	only	only	ADV
fbem-3027	42	21	limited	limit	VERB
fbem-3027	42	22	to	to	ADP
fbem-3027	42	23	the	the	DET
fbem-3027	42	24	physical	physical	ADJ
fbem-3027	42	25	connection	connection	NOUN
fbem-3027	42	26	,	,	PUNCT
fbem-3027	42	27	and	and	CCONJ
fbem-3027	42	28	has	have	AUX
fbem-3027	42	29	not	not	PART
fbem-3027	42	30	yet	yet	ADV
fbem-3027	42	31	extended	extend	VERB
fbem-3027	42	32	to	to	ADP
fbem-3027	42	33	the	the	DET
fbem-3027	42	34	virtual	virtual	ADJ
fbem-3027	42	35	transaction	transaction	NOUN
fbem-3027	42	36	of	of	ADP
fbem-3027	42	37	"	"	PUNCT
fbem-3027	42	38	de	de	PROPN
fbem-3027	42	39	-	-	NOUN
fbem-3027	42	40	materialization"[9	materialization"[9	PROPN
fbem-3027	42	41	]	]	PUNCT
fbem-3027	42	42	.	.	PUNCT
fbem-3027	43	1	this	this	PRON
fbem-3027	43	2	also	also	ADV
fbem-3027	43	3	weakens	weaken	VERB
fbem-3027	43	4	the	the	DET
fbem-3027	43	5	applicability	applicability	NOUN
fbem-3027	43	6	of	of	ADP
fbem-3027	43	7	"	"	PUNCT
fbem-3027	43	8	permanent	permanent	ADJ
fbem-3027	43	9	establishment	establishment	NOUN
fbem-3027	43	10	"	"	PUNCT
fbem-3027	43	11	in	in	ADP
fbem-3027	43	12	international	international	ADJ
fbem-3027	43	13	tax	tax	NOUN
fbem-3027	43	14	agreements	agreement	NOUN
fbem-3027	43	15	,	,	PUNCT
fbem-3027	43	16	which	which	PRON
fbem-3027	43	17	not	not	PART
fbem-3027	43	18	only	only	ADV
fbem-3027	43	19	fails	fail	VERB
fbem-3027	43	20	to	to	PART
fbem-3027	43	21	effectively	effectively	ADV
fbem-3027	43	22	establish	establish	VERB
fbem-3027	43	23	the	the	DET
fbem-3027	43	24	ownership	ownership	NOUN
fbem-3027	43	25	of	of	ADP
fbem-3027	43	26	tax	tax	NOUN
fbem-3027	43	27	jurisdiction	jurisdiction	NOUN
fbem-3027	43	28	,	,	PUNCT
fbem-3027	43	29	but	but	CCONJ
fbem-3027	43	30	also	also	ADV
fbem-3027	43	31	leads	lead	VERB
fbem-3027	43	32	to	to	ADP
fbem-3027	43	33	arbitrage	arbitrage	NOUN
fbem-3027	43	34	behavior	behavior	NOUN
fbem-3027	43	35	of	of	ADP
fbem-3027	43	36	taxpayers	taxpayer	NOUN
fbem-3027	43	37	using	use	VERB
fbem-3027	43	38	tax	tax	NOUN
fbem-3027	43	39	difference	difference	NOUN
fbem-3027	43	40	.	.	PUNCT
fbem-3027	44	1	for	for	ADP
fbem-3027	44	2	example	example	NOUN
fbem-3027	44	3	,	,	PUNCT
fbem-3027	44	4	multinational	multinational	ADJ
fbem-3027	44	5	enterprises	enterprise	NOUN
fbem-3027	44	6	set	set	VERB
fbem-3027	44	7	up	up	ADP
fbem-3027	44	8	permanent	permanent	ADJ
fbem-3027	44	9	offices	office	NOUN
fbem-3027	44	10	in	in	ADP
fbem-3027	44	11	countries	country	NOUN
fbem-3027	44	12	with	with	ADP
fbem-3027	44	13	low	low	ADJ
fbem-3027	44	14	tax	tax	NOUN
fbem-3027	44	15	rates	rate	NOUN
fbem-3027	44	16	to	to	PART
fbem-3027	44	17	make	make	VERB
fbem-3027	44	18	profits	profit	NOUN
fbem-3027	44	19	,	,	PUNCT
fbem-3027	44	20	and	and	CCONJ
fbem-3027	44	21	by	by	ADP
fbem-3027	44	22	virtue	virtue	NOUN
fbem-3027	44	23	of	of	ADP
fbem-3027	44	24	the	the	DET
fbem-3027	44	25	permanent	permanent	ADJ
fbem-3027	44	26	offices	office	NOUN
fbem-3027	44	27	,	,	PUNCT
fbem-3027	44	28	they	they	PRON
fbem-3027	44	29	pay	pay	VERB
fbem-3027	44	30	taxes	taxis	NOUN
fbem-3027	44	31	in	in	ADP
fbem-3027	44	32	the	the	DET
fbem-3027	44	33	source	source	NOUN
fbem-3027	44	34	countries	country	NOUN
fbem-3027	44	35	,	,	PUNCT
fbem-3027	44	36	so	so	SCONJ
fbem-3027	44	37	as	as	SCONJ
fbem-3027	44	38	to	to	PART
fbem-3027	44	39	avoid	avoid	VERB
fbem-3027	44	40	the	the	DET
fbem-3027	44	41	high	high	ADJ
fbem-3027	44	42	tax	tax	NOUN
fbem-3027	44	43	burden	burden	NOUN
fbem-3027	44	44	of	of	ADP
fbem-3027	44	45	their	their	PRON
fbem-3027	44	46	own	own	ADJ
fbem-3027	44	47	countries	country	NOUN
fbem-3027	44	48	and	and	CCONJ
fbem-3027	44	49	achieve	achieve	VERB
fbem-3027	44	50	the	the	DET
fbem-3027	44	51	purpose	purpose	NOUN
fbem-3027	44	52	of	of	ADP
fbem-3027	44	53	tax	tax	NOUN
fbem-3027	44	54	avoidance	avoidance	NOUN
fbem-3027	44	55	or	or	CCONJ
fbem-3027	44	56	even	even	ADV
fbem-3027	44	57	exemption	exemption	NOUN
fbem-3027	44	58	.	.	PUNCT
fbem-3027	45	1	this	this	DET
fbem-3027	45	2	kind	kind	NOUN
fbem-3027	45	3	of	of	ADP
fbem-3027	45	4	tax	tax	NOUN
fbem-3027	45	5	base	base	NOUN
fbem-3027	45	6	erosion	erosion	NOUN
fbem-3027	45	7	will	will	AUX
fbem-3027	45	8	inevitably	inevitably	ADV
fbem-3027	45	9	lead	lead	VERB
fbem-3027	45	10	to	to	ADP
fbem-3027	45	11	the	the	DET
fbem-3027	45	12	competition	competition	NOUN
fbem-3027	45	13	for	for	ADP
fbem-3027	45	14	tax	tax	NOUN
fbem-3027	45	15	jurisdiction	jurisdiction	NOUN
fbem-3027	45	16	,	,	PUNCT
fbem-3027	45	17	and	and	CCONJ
fbem-3027	45	18	it	it	PRON
fbem-3027	45	19	is	be	AUX
fbem-3027	45	20	difficult	difficult	ADJ
fbem-3027	45	21	to	to	PART
fbem-3027	45	22	really	really	ADV
fbem-3027	45	23	solve	solve	VERB
fbem-3027	45	24	the	the	DET
fbem-3027	45	25	problem	problem	NOUN
fbem-3027	45	26	of	of	ADP
fbem-3027	45	27	jurisdiction	jurisdiction	NOUN
fbem-3027	45	28	ownership	ownership	NOUN
fbem-3027	45	29	only	only	ADV
fbem-3027	45	30	by	by	ADP
fbem-3027	45	31	the	the	DET
fbem-3027	45	32	principle	principle	NOUN
fbem-3027	45	33	of	of	ADP
fbem-3027	45	34	permanent	permanent	ADJ
fbem-3027	45	35	establishment	establishment	NOUN
fbem-3027	45	36	.	.	PUNCT
fbem-3027	46	1	in	in	ADP
fbem-3027	46	2	addition	addition	NOUN
fbem-3027	46	3	,	,	PUNCT
fbem-3027	46	4	due	due	ADP
fbem-3027	46	5	to	to	ADP
fbem-3027	46	6	the	the	DET
fbem-3027	46	7	unfixed	unfixed	ADJ
fbem-3027	46	8	ip	ip	NOUN
fbem-3027	46	9	address	address	NOUN
fbem-3027	46	10	,	,	PUNCT
fbem-3027	46	11	it	it	PRON
fbem-3027	46	12	is	be	AUX
fbem-3027	46	13	difficult	difficult	ADJ
fbem-3027	46	14	for	for	SCONJ
fbem-3027	46	15	tax	tax	NOUN
fbem-3027	46	16	authorities	authority	NOUN
fbem-3027	46	17	to	to	PART
fbem-3027	46	18	track	track	VERB
fbem-3027	46	19	the	the	DET
fbem-3027	46	20	place	place	NOUN
fbem-3027	46	21	where	where	SCONJ
fbem-3027	46	22	cross	cross	ADJ
fbem-3027	46	23	-	-	ADJ
fbem-3027	46	24	border	border	ADJ
fbem-3027	46	25	transactions	transaction	NOUN
fbem-3027	46	26	take	take	VERB
fbem-3027	46	27	place[10	place[10	NUM
fbem-3027	46	28	]	]	X
fbem-3027	46	29	.	.	PUNCT
fbem-3027	47	1	it	it	PRON
fbem-3027	47	2	is	be	AUX
fbem-3027	47	3	biased	bias	VERB
fbem-3027	47	4	to	to	PART
fbem-3027	47	5	easily	easily	ADV
fbem-3027	47	6	determine	determine	VERB
fbem-3027	47	7	that	that	SCONJ
fbem-3027	47	8	the	the	DET
fbem-3027	47	9	transactions	transaction	NOUN
fbem-3027	47	10	take	take	VERB
fbem-3027	47	11	place	place	NOUN
fbem-3027	47	12	completely	completely	ADV
fbem-3027	47	13	outside	outside	ADP
fbem-3027	47	14	the	the	DET
fbem-3027	47	15	country	country	NOUN
fbem-3027	47	16	according	accord	VERB
fbem-3027	47	17	to	to	ADP
fbem-3027	47	18	the	the	DET
fbem-3027	47	19	place	place	NOUN
fbem-3027	47	20	where	where	SCONJ
fbem-3027	47	21	the	the	DET
fbem-3027	47	22	transactions	transaction	NOUN
fbem-3027	47	23	take	take	VERB
fbem-3027	47	24	place	place	NOUN
fbem-3027	47	25	,	,	PUNCT
fbem-3027	47	26	and	and	CCONJ
fbem-3027	47	27	it	it	PRON
fbem-3027	47	28	is	be	AUX
fbem-3027	47	29	impossible	impossible	ADJ
fbem-3027	47	30	to	to	PART
fbem-3027	47	31	effectively	effectively	ADV
fbem-3027	47	32	define	define	VERB
fbem-3027	47	33	whether	whether	SCONJ
fbem-3027	47	34	digital	digital	ADJ
fbem-3027	47	35	transactions	transaction	NOUN
fbem-3027	47	36	should	should	AUX
fbem-3027	47	37	be	be	AUX
fbem-3027	47	38	included	include	VERB
fbem-3027	47	39	in	in	ADP
fbem-3027	47	40	the	the	DET
fbem-3027	47	41	scope	scope	NOUN
fbem-3027	47	42	of	of	ADP
fbem-3027	47	43	vat	vat	NOUN
fbem-3027	47	44	taxation	taxation	NOUN
fbem-3027	47	45	only	only	ADV
fbem-3027	47	46	based	base	VERB
fbem-3027	47	47	on	on	ADP
fbem-3027	47	48	the	the	DET
fbem-3027	47	49	principle	principle	NOUN
fbem-3027	47	50	of	of	ADP
fbem-3027	47	51	"	"	PUNCT
fbem-3027	47	52	place	place	NOUN
fbem-3027	47	53	of	of	ADP
fbem-3027	47	54	consumption	consumption	NOUN
fbem-3027	47	55	"	"	PUNCT
fbem-3027	47	56	.	.	PUNCT
fbem-3027	48	1	3.2	3.2	NUM
fbem-3027	48	2	.	.	PUNCT
fbem-3027	48	3	electronic	electronic	ADJ
fbem-3027	48	4	invoices	invoice	NOUN
fbem-3027	48	5	need	need	VERB
fbem-3027	48	6	innovation	innovation	NOUN
fbem-3027	48	7	electronic	electronic	ADJ
fbem-3027	48	8	invoice	invoice	NOUN
fbem-3027	48	9	is	be	AUX
fbem-3027	48	10	the	the	DET
fbem-3027	48	11	product	product	NOUN
fbem-3027	48	12	of	of	ADP
fbem-3027	48	13	the	the	DET
fbem-3027	48	14	tax	tax	NOUN
fbem-3027	48	15	system	system	NOUN
fbem-3027	48	16	adapting	adapt	VERB
fbem-3027	48	17	to	to	ADP
fbem-3027	48	18	the	the	DET
fbem-3027	48	19	digital	digital	ADJ
fbem-3027	48	20	development	development	NOUN
fbem-3027	48	21	,	,	PUNCT
fbem-3027	48	22	and	and	CCONJ
fbem-3027	48	23	it	it	PRON
fbem-3027	48	24	is	be	AUX
fbem-3027	48	25	favored	favor	VERB
fbem-3027	48	26	by	by	ADP
fbem-3027	48	27	both	both	DET
fbem-3027	48	28	tax	tax	NOUN
fbem-3027	48	29	collectors	collector	NOUN
fbem-3027	48	30	and	and	CCONJ
fbem-3027	48	31	taxpayers	taxpayer	NOUN
fbem-3027	48	32	because	because	SCONJ
fbem-3027	48	33	of	of	ADP
fbem-3027	48	34	its	its	PRON
fbem-3027	48	35	obvious	obvious	ADJ
fbem-3027	48	36	features	feature	NOUN
fbem-3027	48	37	such	such	ADJ
fbem-3027	48	38	as	as	ADP
fbem-3027	48	39	equal	equal	ADJ
fbem-3027	48	40	effectiveness	effectiveness	NOUN
fbem-3027	48	41	,	,	PUNCT
fbem-3027	48	42	convenience	convenience	NOUN
fbem-3027	48	43	in	in	ADP
fbem-3027	48	44	issuing	issuing	NOUN
fbem-3027	48	45	and	and	CCONJ
fbem-3027	48	46	difficulty	difficulty	NOUN
fbem-3027	48	47	in	in	ADP
fbem-3027	48	48	tampering	tamper	VERB
fbem-3027	48	49	.	.	PUNCT
fbem-3027	49	1	however	however	ADV
fbem-3027	49	2	,	,	PUNCT
fbem-3027	49	3	electronic	electronic	ADJ
fbem-3027	49	4	invoice	invoice	NOUN
fbem-3027	49	5	itself	itself	PRON
fbem-3027	49	6	does	do	AUX
fbem-3027	49	7	not	not	PART
fbem-3027	49	8	conform	conform	VERB
fbem-3027	49	9	to	to	ADP
fbem-3027	49	10	the	the	DET
fbem-3027	49	11	traditional	traditional	ADJ
fbem-3027	49	12	reimbursement	reimbursement	NOUN
fbem-3027	49	13	process	process	NOUN
fbem-3027	49	14	.	.	PUNCT
fbem-3027	50	1	although	although	SCONJ
fbem-3027	50	2	it	it	PRON
fbem-3027	50	3	can	can	AUX
fbem-3027	50	4	be	be	AUX
fbem-3027	50	5	reimbursed	reimburse	VERB
fbem-3027	50	6	after	after	ADP
fbem-3027	50	7	printing	print	VERB
fbem-3027	50	8	,	,	PUNCT
fbem-3027	50	9	it	it	PRON
fbem-3027	50	10	increases	increase	VERB
fbem-3027	50	11	the	the	DET
fbem-3027	50	12	risk	risk	NOUN
fbem-3027	50	13	of	of	ADP
fbem-3027	50	14	repeated	repeat	VERB
fbem-3027	50	15	reimbursement	reimbursement	NOUN
fbem-3027	50	16	.	.	PUNCT
fbem-3027	51	1	although	although	SCONJ
fbem-3027	51	2	china	china	PROPN
fbem-3027	51	3	's	's	PART
fbem-3027	51	4	electronic	electronic	ADJ
fbem-3027	51	5	invoice	invoice	NOUN
fbem-3027	51	6	system	system	NOUN
fbem-3027	51	7	is	be	AUX
fbem-3027	51	8	excellent	excellent	ADJ
fbem-3027	51	9	in	in	ADP
fbem-3027	51	10	query	query	NOUN
fbem-3027	51	11	,	,	PUNCT
fbem-3027	51	12	anti	anti	ADJ
fbem-3027	51	13	-	-	ADJ
fbem-3027	51	14	counterfeiting	counterfeiting	ADJ
fbem-3027	51	15	and	and	CCONJ
fbem-3027	51	16	other	other	ADJ
fbem-3027	51	17	functions	function	NOUN
fbem-3027	51	18	,	,	PUNCT
fbem-3027	51	19	it	it	PRON
fbem-3027	51	20	has	have	AUX
fbem-3027	51	21	not	not	PART
fbem-3027	51	22	been	be	AUX
fbem-3027	51	23	unified	unify	VERB
fbem-3027	51	24	in	in	ADP
fbem-3027	51	25	information	information	NOUN
fbem-3027	51	26	extraction	extraction	NOUN
fbem-3027	51	27	and	and	CCONJ
fbem-3027	51	28	exchange	exchange	NOUN
fbem-3027	51	29	.	.	PUNCT
fbem-3027	52	1	due	due	ADP
fbem-3027	52	2	to	to	ADP
fbem-3027	52	3	the	the	DET
fbem-3027	52	4	differences	difference	NOUN
fbem-3027	52	5	of	of	ADP
fbem-3027	52	6	electronic	electronic	ADJ
fbem-3027	52	7	invoice	invoice	NOUN
fbem-3027	52	8	technology	technology	NOUN
fbem-3027	52	9	and	and	CCONJ
fbem-3027	52	10	standards	standard	NOUN
fbem-3027	52	11	among	among	ADP
fbem-3027	52	12	provinces	province	NOUN
fbem-3027	52	13	,	,	PUNCT
fbem-3027	52	14	the	the	DET
fbem-3027	52	15	methods	method	NOUN
fbem-3027	52	16	of	of	ADP
fbem-3027	52	17	invoice	invoice	NOUN
fbem-3027	52	18	decomposition	decomposition	NOUN
fbem-3027	52	19	and	and	CCONJ
fbem-3027	52	20	information	information	NOUN
fbem-3027	52	21	extraction	extraction	NOUN
fbem-3027	52	22	are	be	AUX
fbem-3027	52	23	different	different	ADJ
fbem-3027	52	24	,	,	PUNCT
fbem-3027	52	25	which	which	PRON
fbem-3027	52	26	can	can	AUX
fbem-3027	52	27	only	only	ADV
fbem-3027	52	28	ensure	ensure	VERB
fbem-3027	52	29	the	the	DET
fbem-3027	52	30	efficiency	efficiency	NOUN
fbem-3027	52	31	of	of	ADP
fbem-3027	52	32	tax	tax	NOUN
fbem-3027	52	33	collection	collection	NOUN
fbem-3027	52	34	and	and	CCONJ
fbem-3027	52	35	management	management	NOUN
fbem-3027	52	36	in	in	ADP
fbem-3027	52	37	the	the	DET
fbem-3027	52	38	province	province	NOUN
fbem-3027	52	39	,	,	PUNCT
fbem-3027	52	40	but	but	CCONJ
fbem-3027	52	41	is	be	AUX
fbem-3027	52	42	not	not	PART
fbem-3027	52	43	conducive	conducive	ADJ
fbem-3027	52	44	to	to	ADP
fbem-3027	52	45	the	the	DET
fbem-3027	52	46	effective	effective	ADJ
fbem-3027	52	47	communication	communication	NOUN
fbem-3027	52	48	between	between	ADP
fbem-3027	52	49	provincial	provincial	ADJ
fbem-3027	52	50	tax	tax	NOUN
fbem-3027	52	51	authorities	authority	NOUN
fbem-3027	52	52	.	.	PUNCT
fbem-3027	53	1	how	how	SCONJ
fbem-3027	53	2	to	to	PART
fbem-3027	53	3	innovate	innovate	VERB
fbem-3027	53	4	the	the	DET
fbem-3027	53	5	electronic	electronic	ADJ
fbem-3027	53	6	invoice	invoice	NOUN
fbem-3027	53	7	system	system	NOUN
fbem-3027	53	8	and	and	CCONJ
fbem-3027	53	9	improve	improve	VERB
fbem-3027	53	10	the	the	DET
fbem-3027	53	11	mechanism	mechanism	NOUN
fbem-3027	53	12	of	of	ADP
fbem-3027	53	13	invoice	invoice	NOUN
fbem-3027	53	14	deduction	deduction	NOUN
fbem-3027	53	15	,	,	PUNCT
fbem-3027	53	16	reimbursement	reimbursement	NOUN
fbem-3027	53	17	and	and	CCONJ
fbem-3027	53	18	information	information	NOUN
fbem-3027	53	19	sharing	sharing	NOUN
fbem-3027	53	20	will	will	AUX
fbem-3027	53	21	become	become	VERB
fbem-3027	53	22	the	the	DET
fbem-3027	53	23	core	core	NOUN
fbem-3027	53	24	of	of	ADP
fbem-3027	53	25	the	the	DET
fbem-3027	53	26	future	future	ADJ
fbem-3027	53	27	reform	reform	NOUN
fbem-3027	53	28	in	in	ADP
fbem-3027	53	29	the	the	DET
fbem-3027	53	30	invoice	invoice	ADJ
fbem-3027	53	31	field	field	NOUN
fbem-3027	53	32	.	.	PUNCT
fbem-3027	54	1	3.3	3.3	NUM
fbem-3027	54	2	.	.	PUNCT
fbem-3027	55	1	the	the	DET
fbem-3027	55	2	definition	definition	NOUN
fbem-3027	55	3	of	of	ADP
fbem-3027	55	4	taxpayers	taxpayer	NOUN
fbem-3027	55	5	is	be	AUX
fbem-3027	55	6	vague	vague	ADJ
fbem-3027	55	7	the	the	DET
fbem-3027	55	8	current	current	ADJ
fbem-3027	55	9	tax	tax	NOUN
fbem-3027	55	10	collection	collection	NOUN
fbem-3027	55	11	and	and	CCONJ
fbem-3027	55	12	management	management	NOUN
fbem-3027	55	13	system	system	NOUN
fbem-3027	55	14	is	be	AUX
fbem-3027	55	15	based	base	VERB
fbem-3027	55	16	on	on	ADP
fbem-3027	55	17	the	the	DET
fbem-3027	55	18	development	development	NOUN
fbem-3027	55	19	of	of	ADP
fbem-3027	55	20	the	the	DET
fbem-3027	55	21	real	real	ADJ
fbem-3027	55	22	economy	economy	NOUN
fbem-3027	55	23	,	,	PUNCT
fbem-3027	55	24	which	which	PRON
fbem-3027	55	25	can	can	AUX
fbem-3027	55	26	accurately	accurately	ADV
fbem-3027	55	27	identify	identify	VERB
fbem-3027	55	28	the	the	DET
fbem-3027	55	29	entity	entity	NOUN
fbem-3027	55	30	taxpayers	taxpayer	NOUN
fbem-3027	55	31	and	and	CCONJ
fbem-3027	55	32	control	control	VERB
fbem-3027	55	33	the	the	DET
fbem-3027	55	34	tax	tax	NOUN
fbem-3027	55	35	sources	source	NOUN
fbem-3027	55	36	within	within	ADP
fbem-3027	55	37	the	the	DET
fbem-3027	55	38	scope	scope	NOUN
fbem-3027	55	39	of	of	ADP
fbem-3027	55	40	statistics	statistic	NOUN
fbem-3027	55	41	,	,	PUNCT
fbem-3027	55	42	traceability	traceability	NOUN
fbem-3027	55	43	and	and	CCONJ
fbem-3027	55	44	monitoring[11	monitoring[11	NOUN
fbem-3027	55	45	]	]	PUNCT
fbem-3027	55	46	.	.	PUNCT
fbem-3027	56	1	under	under	ADP
fbem-3027	56	2	the	the	DET
fbem-3027	56	3	impact	impact	NOUN
fbem-3027	56	4	of	of	ADP
fbem-3027	56	5	digital	digital	ADJ
fbem-3027	56	6	economy	economy	NOUN
fbem-3027	56	7	,	,	PUNCT
fbem-3027	56	8	the	the	DET
fbem-3027	56	9	wide	wide	ADJ
fbem-3027	56	10	application	application	NOUN
fbem-3027	56	11	of	of	ADP
fbem-3027	56	12	virtual	virtual	ADJ
fbem-3027	56	13	platform	platform	NOUN
fbem-3027	56	14	makes	make	VERB
fbem-3027	56	15	the	the	DET
fbem-3027	56	16	boundary	boundary	NOUN
fbem-3027	56	17	between	between	ADP
fbem-3027	56	18	the	the	DET
fbem-3027	56	19	producer	producer	NOUN
fbem-3027	56	20	and	and	CCONJ
fbem-3027	56	21	the	the	DET
fbem-3027	56	22	consumer	consumer	NOUN
fbem-3027	56	23	gradually	gradually	ADV
fbem-3027	56	24	blurred	blur	VERB
fbem-3027	56	25	,	,	PUNCT
fbem-3027	56	26	so	so	SCONJ
fbem-3027	56	27	that	that	SCONJ
fbem-3027	56	28	both	both	DET
fbem-3027	56	29	parties	party	NOUN
fbem-3027	56	30	to	to	ADP
fbem-3027	56	31	the	the	DET
fbem-3027	56	32	transaction	transaction	NOUN
fbem-3027	56	33	can	can	AUX
fbem-3027	56	34	conduct	conduct	VERB
fbem-3027	56	35	transactions	transaction	NOUN
fbem-3027	56	36	with	with	ADP
fbem-3027	56	37	multiple	multiple	ADJ
fbem-3027	56	38	virtual	virtual	ADJ
fbem-3027	56	39	accounts	account	NOUN
fbem-3027	56	40	,	,	PUNCT
fbem-3027	56	41	and	and	CCONJ
fbem-3027	56	42	even	even	ADV
fbem-3027	56	43	complete	complete	VERB
fbem-3027	56	44	real	real	ADJ
fbem-3027	56	45	transactions	transaction	NOUN
fbem-3027	56	46	with	with	ADP
fbem-3027	56	47	false	false	ADJ
fbem-3027	56	48	identities	identity	NOUN
fbem-3027	56	49	and	and	CCONJ
fbem-3027	56	50	addresses	address	NOUN
fbem-3027	56	51	.	.	PUNCT
fbem-3027	57	1	as	as	ADP
fbem-3027	57	2	a	a	DET
fbem-3027	57	3	result	result	NOUN
fbem-3027	57	4	,	,	PUNCT
fbem-3027	57	5	the	the	DET
fbem-3027	57	6	tax	tax	NOUN
fbem-3027	57	7	authorities	authority	NOUN
fbem-3027	57	8	ca	can	AUX
fbem-3027	57	9	n't	not	PART
fbem-3027	57	10	accurately	accurately	ADV
fbem-3027	57	11	define	define	VERB
fbem-3027	57	12	whether	whether	SCONJ
fbem-3027	57	13	the	the	DET
fbem-3027	57	14	counterparty	counterparty	NOUN
fbem-3027	57	15	belongs	belong	VERB
fbem-3027	57	16	to	to	ADP
fbem-3027	57	17	a	a	DET
fbem-3027	57	18	legal	legal	ADJ
fbem-3027	57	19	person	person	NOUN
fbem-3027	57	20	organization	organization	NOUN
fbem-3027	57	21	,	,	PUNCT
fbem-3027	57	22	and	and	CCONJ
fbem-3027	57	23	then	then	ADV
fbem-3027	57	24	determine	determine	VERB
fbem-3027	57	25	the	the	DET
fbem-3027	57	26	taxpayers	taxpayer	NOUN
fbem-3027	57	27	of	of	ADP
fbem-3027	57	28	various	various	ADJ
fbem-3027	57	29	taxes	taxis	NOUN
fbem-3027	57	30	.	.	PUNCT
fbem-3027	58	1	further	far	ADV
fbem-3027	58	2	,	,	PUNCT
fbem-3027	58	3	with	with	ADP
fbem-3027	58	4	the	the	DET
fbem-3027	58	5	rise	rise	NOUN
fbem-3027	58	6	of	of	ADP
fbem-3027	58	7	personal	personal	ADJ
fbem-3027	58	8	sales	sale	NOUN
fbem-3027	58	9	modes	mode	NOUN
fbem-3027	58	10	such	such	ADJ
fbem-3027	58	11	as	as	ADP
fbem-3027	58	12	wechat	wechat	PROPN
fbem-3027	58	13	business	business	NOUN
fbem-3027	58	14	and	and	CCONJ
fbem-3027	58	15	online	online	ADJ
fbem-3027	58	16	delivery	delivery	NOUN
fbem-3027	58	17	,	,	PUNCT
fbem-3027	58	18	it	it	PRON
fbem-3027	58	19	is	be	AUX
fbem-3027	58	20	difficult	difficult	ADJ
fbem-3027	58	21	for	for	SCONJ
fbem-3027	58	22	tax	tax	NOUN
fbem-3027	58	23	authorities	authority	NOUN
fbem-3027	58	24	to	to	PART
fbem-3027	58	25	define	define	VERB
fbem-3027	58	26	whether	whether	SCONJ
fbem-3027	58	27	there	there	PRON
fbem-3027	58	28	is	be	VERB
fbem-3027	58	29	a	a	DET
fbem-3027	58	30	highly	highly	ADV
fbem-3027	58	31	related	relate	VERB
fbem-3027	58	32	interest	interest	NOUN
fbem-3027	58	33	relationship	relationship	NOUN
fbem-3027	58	34	between	between	ADP
fbem-3027	58	35	personal	personal	ADJ
fbem-3027	58	36	sales	sale	NOUN
fbem-3027	58	37	and	and	CCONJ
fbem-3027	58	38	legal	legal	ADJ
fbem-3027	58	39	institutions	institution	NOUN
fbem-3027	58	40	,	,	PUNCT
fbem-3027	58	41	and	and	CCONJ
fbem-3027	58	42	it	it	PRON
fbem-3027	58	43	is	be	AUX
fbem-3027	58	44	even	even	ADV
fbem-3027	58	45	more	more	ADV
fbem-3027	58	46	difficult	difficult	ADJ
fbem-3027	58	47	to	to	PART
fbem-3027	58	48	effectively	effectively	ADV
fbem-3027	58	49	track	track	VERB
fbem-3027	58	50	and	and	CCONJ
fbem-3027	58	51	monitor	monitor	VERB
fbem-3027	58	52	natural	natural	ADJ
fbem-3027	58	53	person	person	NOUN
fbem-3027	58	54	transactions	transaction	NOUN
fbem-3027	58	55	in	in	ADP
fbem-3027	58	56	real	real	ADJ
fbem-3027	58	57	time	time	NOUN
fbem-3027	58	58	through	through	ADP
fbem-3027	58	59	cooperation	cooperation	NOUN
fbem-3027	58	60	with	with	ADP
fbem-3027	58	61	third	third	ADJ
fbem-3027	58	62	-	-	PUNCT
fbem-3027	58	63	party	party	NOUN
fbem-3027	58	64	payment	payment	NOUN
fbem-3027	58	65	platforms	platform	NOUN
fbem-3027	58	66	,	,	PUNCT
fbem-3027	58	67	so	so	SCONJ
fbem-3027	58	68	as	as	SCONJ
fbem-3027	58	69	to	to	PART
fbem-3027	58	70	control	control	VERB
fbem-3027	58	71	tax	tax	NOUN
fbem-3027	58	72	sources	source	NOUN
fbem-3027	58	73	.	.	PUNCT
fbem-3027	59	1	3.4	3.4	NUM
fbem-3027	59	2	.	.	PUNCT
fbem-3027	59	3	tax	tax	NOUN
fbem-3027	59	4	-	-	PUNCT
fbem-3027	59	5	related	relate	VERB
fbem-3027	59	6	information	information	NOUN
fbem-3027	59	7	is	be	AUX
fbem-3027	59	8	difficult	difficult	ADJ
fbem-3027	59	9	to	to	PART
fbem-3027	59	10	obtain	obtain	VERB
fbem-3027	59	11	with	with	ADP
fbem-3027	59	12	the	the	DET
fbem-3027	59	13	rise	rise	NOUN
fbem-3027	59	14	of	of	ADP
fbem-3027	59	15	electronic	electronic	ADJ
fbem-3027	59	16	money	money	NOUN
fbem-3027	59	17	and	and	CCONJ
fbem-3027	59	18	third	third	ADJ
fbem-3027	59	19	-	-	PUNCT
fbem-3027	59	20	party	party	NOUN
fbem-3027	59	21	payment	payment	NOUN
fbem-3027	59	22	platform	platform	NOUN
fbem-3027	59	23	,	,	PUNCT
fbem-3027	59	24	paper	paper	NOUN
fbem-3027	59	25	transactions	transaction	NOUN
fbem-3027	59	26	are	be	AUX
fbem-3027	59	27	gradually	gradually	ADV
fbem-3027	59	28	replaced	replace	VERB
fbem-3027	59	29	by	by	ADP
fbem-3027	59	30	digital	digital	ADJ
fbem-3027	59	31	circulation	circulation	NOUN
fbem-3027	59	32	symbols	symbol	NOUN
fbem-3027	59	33	,	,	PUNCT
fbem-3027	59	34	which	which	PRON
fbem-3027	59	35	subverts	subvert	VERB
fbem-3027	59	36	the	the	DET
fbem-3027	59	37	supervision	supervision	NOUN
fbem-3027	59	38	mechanism	mechanism	NOUN
fbem-3027	59	39	that	that	PRON
fbem-3027	59	40	relies	rely	VERB
fbem-3027	59	41	on	on	ADP
fbem-3027	59	42	bank	bank	NOUN
fbem-3027	59	43	flow	flow	NOUN
fbem-3027	59	44	and	and	CCONJ
fbem-3027	59	45	cash	cash	NOUN
fbem-3027	59	46	inspection	inspection	NOUN
fbem-3027	59	47	in	in	ADP
fbem-3027	59	48	the	the	DET
fbem-3027	59	49	195	195	NUM
fbem-3027	59	50	traditional	traditional	ADJ
fbem-3027	59	51	economy	economy	NOUN
fbem-3027	59	52	.	.	PUNCT
fbem-3027	60	1	more	more	ADJ
fbem-3027	60	2	and	and	CCONJ
fbem-3027	60	3	more	more	ADJ
fbem-3027	60	4	digital	digital	ADJ
fbem-3027	60	5	transactions	transaction	NOUN
fbem-3027	60	6	are	be	AUX
fbem-3027	60	7	implemented	implement	VERB
fbem-3027	60	8	and	and	CCONJ
fbem-3027	60	9	guaranteed	guarantee	VERB
fbem-3027	60	10	through	through	ADP
fbem-3027	60	11	the	the	DET
fbem-3027	60	12	third	third	ADJ
fbem-3027	60	13	-	-	PUNCT
fbem-3027	60	14	party	party	NOUN
fbem-3027	60	15	payment	payment	NOUN
fbem-3027	60	16	platform	platform	NOUN
fbem-3027	60	17	,	,	PUNCT
fbem-3027	60	18	and	and	CCONJ
fbem-3027	60	19	tax	tax	NOUN
fbem-3027	60	20	-	-	PUNCT
fbem-3027	60	21	related	relate	VERB
fbem-3027	60	22	information	information	NOUN
fbem-3027	60	23	is	be	AUX
fbem-3027	60	24	also	also	ADV
fbem-3027	60	25	stored	store	VERB
fbem-3027	60	26	in	in	ADP
fbem-3027	60	27	the	the	DET
fbem-3027	60	28	database	database	NOUN
fbem-3027	60	29	of	of	ADP
fbem-3027	60	30	the	the	DET
fbem-3027	60	31	third	third	ADJ
fbem-3027	60	32	-	-	PUNCT
fbem-3027	60	33	party	party	NOUN
fbem-3027	60	34	payment	payment	NOUN
fbem-3027	60	35	platform	platform	NOUN
fbem-3027	60	36	.	.	PUNCT
fbem-3027	61	1	it	it	PRON
fbem-3027	61	2	is	be	AUX
fbem-3027	61	3	difficult	difficult	ADJ
fbem-3027	61	4	for	for	SCONJ
fbem-3027	61	5	the	the	DET
fbem-3027	61	6	tax	tax	NOUN
fbem-3027	61	7	authorities	authority	NOUN
fbem-3027	61	8	to	to	PART
fbem-3027	61	9	determine	determine	VERB
fbem-3027	61	10	the	the	DET
fbem-3027	61	11	basic	basic	ADJ
fbem-3027	61	12	tax	tax	NOUN
fbem-3027	61	13	factors	factor	NOUN
fbem-3027	61	14	such	such	ADJ
fbem-3027	61	15	as	as	ADP
fbem-3027	61	16	tax	tax	NOUN
fbem-3027	61	17	payment	payment	NOUN
fbem-3027	61	18	time	time	NOUN
fbem-3027	61	19	and	and	CCONJ
fbem-3027	61	20	tax	tax	NOUN
fbem-3027	61	21	payment	payment	NOUN
fbem-3027	61	22	place	place	NOUN
fbem-3027	61	23	only	only	ADV
fbem-3027	61	24	by	by	ADP
fbem-3027	61	25	querying	query	VERB
fbem-3027	61	26	the	the	DET
fbem-3027	61	27	bank	bank	NOUN
fbem-3027	61	28	transfer	transfer	NOUN
fbem-3027	61	29	records	record	NOUN
fbem-3027	61	30	,	,	PUNCT
fbem-3027	61	31	and	and	CCONJ
fbem-3027	61	32	it	it	PRON
fbem-3027	61	33	is	be	AUX
fbem-3027	61	34	impossible	impossible	ADJ
fbem-3027	61	35	to	to	PART
fbem-3027	61	36	grasp	grasp	VERB
fbem-3027	61	37	the	the	DET
fbem-3027	61	38	firsthand	firsthand	ADJ
fbem-3027	61	39	tax	tax	NOUN
fbem-3027	61	40	-	-	PUNCT
fbem-3027	61	41	related	relate	VERB
fbem-3027	61	42	information	information	NOUN
fbem-3027	61	43	in	in	ADP
fbem-3027	61	44	time	time	NOUN
fbem-3027	61	45	.	.	PUNCT
fbem-3027	62	1	like	like	ADP
fbem-3027	62	2	paper	paper	NOUN
fbem-3027	62	3	money	money	NOUN
fbem-3027	62	4	,	,	PUNCT
fbem-3027	62	5	there	there	PRON
fbem-3027	62	6	are	be	VERB
fbem-3027	62	7	risks	risk	NOUN
fbem-3027	62	8	of	of	ADP
fbem-3027	62	9	profit	profit	NOUN
fbem-3027	62	10	transfer	transfer	NOUN
fbem-3027	62	11	and	and	CCONJ
fbem-3027	62	12	underestimation	underestimation	NOUN
fbem-3027	62	13	in	in	ADP
fbem-3027	62	14	electronic	electronic	ADJ
fbem-3027	62	15	transactions	transaction	NOUN
fbem-3027	62	16	.	.	PUNCT
fbem-3027	63	1	it	it	PRON
fbem-3027	63	2	is	be	AUX
fbem-3027	63	3	difficult	difficult	ADJ
fbem-3027	63	4	to	to	PART
fbem-3027	63	5	determine	determine	VERB
fbem-3027	63	6	the	the	DET
fbem-3027	63	7	real	real	ADJ
fbem-3027	63	8	tax	tax	NOUN
fbem-3027	63	9	payable	payable	NOUN
fbem-3027	63	10	of	of	ADP
fbem-3027	63	11	taxpayers	taxpayer	NOUN
fbem-3027	63	12	according	accord	VERB
fbem-3027	63	13	to	to	ADP
fbem-3027	63	14	the	the	DET
fbem-3027	63	15	statistics	statistic	NOUN
fbem-3027	63	16	of	of	ADP
fbem-3027	63	17	bank	bank	NOUN
fbem-3027	63	18	flow	flow	NOUN
fbem-3027	63	19	,	,	PUNCT
fbem-3027	63	20	but	but	CCONJ
fbem-3027	63	21	it	it	PRON
fbem-3027	63	22	will	will	AUX
fbem-3027	63	23	also	also	ADV
fbem-3027	63	24	increase	increase	VERB
fbem-3027	63	25	the	the	DET
fbem-3027	63	26	taxation	taxation	NOUN
fbem-3027	63	27	cost	cost	NOUN
fbem-3027	63	28	and	and	CCONJ
fbem-3027	63	29	reduce	reduce	VERB
fbem-3027	63	30	the	the	DET
fbem-3027	63	31	inspection	inspection	NOUN
fbem-3027	63	32	efficiency	efficiency	NOUN
fbem-3027	63	33	.	.	PUNCT
fbem-3027	64	1	in	in	ADP
fbem-3027	64	2	addition	addition	NOUN
fbem-3027	64	3	,	,	PUNCT
fbem-3027	64	4	the	the	DET
fbem-3027	64	5	rise	rise	NOUN
fbem-3027	64	6	of	of	ADP
fbem-3027	64	7	"	"	PUNCT
fbem-3027	64	8	online	online	ADJ
fbem-3027	64	9	celebrity	celebrity	NOUN
fbem-3027	64	10	economy	economy	NOUN
fbem-3027	64	11	"	"	PUNCT
fbem-3027	64	12	makes	make	VERB
fbem-3027	64	13	more	more	ADJ
fbem-3027	64	14	high	high	ADJ
fbem-3027	64	15	-	-	PUNCT
fbem-3027	64	16	income	income	NOUN
fbem-3027	64	17	natural	natural	ADJ
fbem-3027	64	18	persons	person	NOUN
fbem-3027	64	19	become	become	VERB
fbem-3027	64	20	the	the	DET
fbem-3027	64	21	object	object	NOUN
fbem-3027	64	22	of	of	ADP
fbem-3027	64	23	tax	tax	NOUN
fbem-3027	64	24	source	source	NOUN
fbem-3027	64	25	supervision	supervision	NOUN
fbem-3027	64	26	,	,	PUNCT
fbem-3027	64	27	and	and	CCONJ
fbem-3027	64	28	the	the	DET
fbem-3027	64	29	withholding	withholding	NOUN
fbem-3027	64	30	system	system	NOUN
fbem-3027	64	31	is	be	AUX
fbem-3027	64	32	difficult	difficult	ADJ
fbem-3027	64	33	to	to	PART
fbem-3027	64	34	adapt	adapt	VERB
fbem-3027	64	35	to	to	ADP
fbem-3027	64	36	this	this	DET
fbem-3027	64	37	trend	trend	NOUN
fbem-3027	64	38	for	for	ADP
fbem-3027	64	39	a	a	DET
fbem-3027	64	40	while	while	NOUN
fbem-3027	64	41	.	.	PUNCT
fbem-3027	65	1	if	if	SCONJ
fbem-3027	65	2	the	the	DET
fbem-3027	65	3	tax	tax	NOUN
fbem-3027	65	4	collection	collection	NOUN
fbem-3027	65	5	and	and	CCONJ
fbem-3027	65	6	management	management	NOUN
fbem-3027	65	7	system	system	NOUN
fbem-3027	65	8	ca	can	AUX
fbem-3027	65	9	n't	not	PART
fbem-3027	65	10	deal	deal	VERB
fbem-3027	65	11	with	with	ADP
fbem-3027	65	12	all	all	DET
fbem-3027	65	13	kinds	kind	NOUN
fbem-3027	65	14	of	of	ADP
fbem-3027	65	15	risks	risk	NOUN
fbem-3027	65	16	caused	cause	VERB
fbem-3027	65	17	by	by	ADP
fbem-3027	65	18	asymmetric	asymmetric	ADJ
fbem-3027	65	19	tax	tax	NOUN
fbem-3027	65	20	-	-	PUNCT
fbem-3027	65	21	related	relate	VERB
fbem-3027	65	22	information	information	NOUN
fbem-3027	65	23	in	in	ADP
fbem-3027	65	24	time	time	NOUN
fbem-3027	65	25	,	,	PUNCT
fbem-3027	65	26	it	it	PRON
fbem-3027	65	27	will	will	AUX
fbem-3027	65	28	not	not	PART
fbem-3027	65	29	only	only	ADV
fbem-3027	65	30	lead	lead	VERB
fbem-3027	65	31	to	to	ADP
fbem-3027	65	32	inefficient	inefficient	ADJ
fbem-3027	65	33	collection	collection	NOUN
fbem-3027	65	34	and	and	CCONJ
fbem-3027	65	35	management	management	NOUN
fbem-3027	65	36	,	,	PUNCT
fbem-3027	65	37	but	but	CCONJ
fbem-3027	65	38	also	also	ADV
fbem-3027	65	39	lead	lead	VERB
fbem-3027	65	40	to	to	ADP
fbem-3027	65	41	the	the	DET
fbem-3027	65	42	real	real	ADJ
fbem-3027	65	43	dilemma	dilemma	NOUN
fbem-3027	65	44	of	of	ADP
fbem-3027	65	45	tax	tax	NOUN
fbem-3027	65	46	source	source	NOUN
fbem-3027	65	47	loss	loss	NOUN
fbem-3027	65	48	and	and	CCONJ
fbem-3027	65	49	tax	tax	NOUN
fbem-3027	65	50	loss	loss	NOUN
fbem-3027	65	51	.	.	PUNCT
fbem-3027	66	1	4	4	X
fbem-3027	66	2	.	.	X
fbem-3027	66	3	suggestions	suggestion	NOUN
fbem-3027	66	4	on	on	ADP
fbem-3027	66	5	perfecting	perfect	VERB
fbem-3027	66	6	the	the	DET
fbem-3027	66	7	tax	tax	NOUN
fbem-3027	66	8	collection	collection	NOUN
fbem-3027	66	9	and	and	CCONJ
fbem-3027	66	10	management	management	NOUN
fbem-3027	66	11	system	system	NOUN
fbem-3027	66	12	under	under	ADP
fbem-3027	66	13	the	the	DET
fbem-3027	66	14	digital	digital	ADJ
fbem-3027	66	15	economy	economy	NOUN
fbem-3027	66	16	4.1	4.1	NUM
fbem-3027	66	17	.	.	PUNCT
fbem-3027	66	18	adhere	adhere	VERB
fbem-3027	66	19	to	to	ADP
fbem-3027	66	20	the	the	DET
fbem-3027	66	21	principle	principle	NOUN
fbem-3027	66	22	of	of	ADP
fbem-3027	66	23	statutory	statutory	ADJ
fbem-3027	66	24	taxation	taxation	NOUN
fbem-3027	66	25	,	,	PUNCT
fbem-3027	66	26	and	and	CCONJ
fbem-3027	66	27	improve	improve	VERB
fbem-3027	66	28	the	the	DET
fbem-3027	66	29	jurisdiction	jurisdiction	NOUN
fbem-3027	66	30	judgment	judgment	NOUN
fbem-3027	66	31	rules	rule	VERB
fbem-3027	66	32	the	the	DET
fbem-3027	66	33	impact	impact	NOUN
fbem-3027	66	34	of	of	ADP
fbem-3027	66	35	digital	digital	ADJ
fbem-3027	66	36	economy	economy	NOUN
fbem-3027	66	37	on	on	ADP
fbem-3027	66	38	jurisdiction	jurisdiction	NOUN
fbem-3027	66	39	lies	lie	VERB
fbem-3027	66	40	in	in	ADP
fbem-3027	66	41	the	the	DET
fbem-3027	66	42	fact	fact	NOUN
fbem-3027	66	43	that	that	SCONJ
fbem-3027	66	44	virtual	virtual	ADJ
fbem-3027	66	45	economy	economy	NOUN
fbem-3027	66	46	does	do	AUX
fbem-3027	66	47	n't	not	PART
fbem-3027	66	48	apply	apply	VERB
fbem-3027	66	49	the	the	DET
fbem-3027	66	50	traditional	traditional	ADJ
fbem-3027	66	51	tax	tax	NOUN
fbem-3027	66	52	rules	rule	NOUN
fbem-3027	66	53	to	to	ADP
fbem-3027	66	54	the	the	DET
fbem-3027	66	55	physical	physical	ADJ
fbem-3027	66	56	judgment	judgment	NOUN
fbem-3027	66	57	of	of	ADP
fbem-3027	66	58	business	business	NOUN
fbem-3027	66	59	premises	premise	NOUN
fbem-3027	66	60	,	,	PUNCT
fbem-3027	66	61	which	which	PRON
fbem-3027	66	62	leads	lead	VERB
fbem-3027	66	63	to	to	ADP
fbem-3027	66	64	the	the	DET
fbem-3027	66	65	confusion	confusion	NOUN
fbem-3027	66	66	of	of	ADP
fbem-3027	66	67	source	source	NOUN
fbem-3027	66	68	and	and	CCONJ
fbem-3027	66	69	consumption	consumption	NOUN
fbem-3027	66	70	places	place	NOUN
fbem-3027	66	71	.	.	PUNCT
fbem-3027	67	1	therefore	therefore	ADV
fbem-3027	67	2	,	,	PUNCT
fbem-3027	67	3	it	it	PRON
fbem-3027	67	4	is	be	AUX
fbem-3027	67	5	necessary	necessary	ADJ
fbem-3027	67	6	to	to	PART
fbem-3027	67	7	reshape	reshape	VERB
fbem-3027	67	8	the	the	DET
fbem-3027	67	9	legal	legal	ADJ
fbem-3027	67	10	connotation	connotation	NOUN
fbem-3027	67	11	of	of	ADP
fbem-3027	67	12	source	source	NOUN
fbem-3027	67	13	and	and	CCONJ
fbem-3027	67	14	consumption	consumption	NOUN
fbem-3027	67	15	places	place	NOUN
fbem-3027	67	16	on	on	ADP
fbem-3027	67	17	the	the	DET
fbem-3027	67	18	basis	basis	NOUN
fbem-3027	67	19	of	of	ADP
fbem-3027	67	20	adhering	adhere	VERB
fbem-3027	67	21	to	to	ADP
fbem-3027	67	22	the	the	DET
fbem-3027	67	23	legal	legal	ADJ
fbem-3027	67	24	principle	principle	NOUN
fbem-3027	67	25	of	of	ADP
fbem-3027	67	26	taxation	taxation	NOUN
fbem-3027	67	27	.	.	PUNCT
fbem-3027	68	1	firstly	firstly	ADV
fbem-3027	68	2	,	,	PUNCT
fbem-3027	68	3	the	the	DET
fbem-3027	68	4	nature	nature	NOUN
fbem-3027	68	5	,	,	PUNCT
fbem-3027	68	6	scope	scope	NOUN
fbem-3027	68	7	and	and	CCONJ
fbem-3027	68	8	category	category	NOUN
fbem-3027	68	9	of	of	ADP
fbem-3027	68	10	digital	digital	ADJ
fbem-3027	68	11	economy	economy	NOUN
fbem-3027	68	12	should	should	AUX
fbem-3027	68	13	be	be	AUX
fbem-3027	68	14	clearly	clearly	ADV
fbem-3027	68	15	defined	define	VERB
fbem-3027	68	16	in	in	ADP
fbem-3027	68	17	the	the	DET
fbem-3027	68	18	tax	tax	NOUN
fbem-3027	68	19	law	law	NOUN
fbem-3027	68	20	,	,	PUNCT
fbem-3027	68	21	the	the	DET
fbem-3027	68	22	economic	economic	ADJ
fbem-3027	68	23	essence	essence	NOUN
fbem-3027	68	24	of	of	ADP
fbem-3027	68	25	cross	cross	ADJ
fbem-3027	68	26	-	-	ADJ
fbem-3027	68	27	border	border	ADJ
fbem-3027	68	28	transactions	transaction	NOUN
fbem-3027	68	29	should	should	AUX
fbem-3027	68	30	be	be	AUX
fbem-3027	68	31	grasped	grasp	VERB
fbem-3027	68	32	,	,	PUNCT
fbem-3027	68	33	and	and	CCONJ
fbem-3027	68	34	the	the	DET
fbem-3027	68	35	judgment	judgment	NOUN
fbem-3027	68	36	standard	standard	NOUN
fbem-3027	68	37	of	of	ADP
fbem-3027	68	38	income	income	NOUN
fbem-3027	68	39	and	and	CCONJ
fbem-3027	68	40	consumption	consumption	NOUN
fbem-3027	68	41	generated	generate	VERB
fbem-3027	68	42	in	in	ADP
fbem-3027	68	43	the	the	DET
fbem-3027	68	44	transaction	transaction	NOUN
fbem-3027	68	45	process	process	NOUN
fbem-3027	68	46	should	should	AUX
fbem-3027	68	47	be	be	AUX
fbem-3027	68	48	constructed	construct	VERB
fbem-3027	68	49	,	,	PUNCT
fbem-3027	68	50	so	so	SCONJ
fbem-3027	68	51	that	that	SCONJ
fbem-3027	68	52	the	the	DET
fbem-3027	68	53	digital	digital	ADJ
fbem-3027	68	54	economy	economy	NOUN
fbem-3027	68	55	should	should	AUX
fbem-3027	68	56	be	be	AUX
fbem-3027	68	57	included	include	VERB
fbem-3027	68	58	in	in	ADP
fbem-3027	68	59	the	the	DET
fbem-3027	68	60	law	law	NOUN
fbem-3027	68	61	enforcement	enforcement	NOUN
fbem-3027	68	62	scope	scope	NOUN
fbem-3027	68	63	of	of	ADP
fbem-3027	68	64	tax	tax	NOUN
fbem-3027	68	65	authorities	authority	NOUN
fbem-3027	68	66	.	.	PUNCT
fbem-3027	69	1	secondly	secondly	ADV
fbem-3027	69	2	,	,	PUNCT
fbem-3027	69	3	by	by	ADP
fbem-3027	69	4	establishing	establish	VERB
fbem-3027	69	5	a	a	DET
fbem-3027	69	6	new	new	ADJ
fbem-3027	69	7	linkage	linkage	NOUN
fbem-3027	69	8	rule	rule	NOUN
fbem-3027	69	9	and	and	CCONJ
fbem-3027	69	10	introducing	introduce	VERB
fbem-3027	69	11	the	the	DET
fbem-3027	69	12	concept	concept	NOUN
fbem-3027	69	13	of	of	ADP
fbem-3027	69	14	"	"	PUNCT
fbem-3027	69	15	virtual	virtual	ADJ
fbem-3027	69	16	permanent	permanent	ADJ
fbem-3027	69	17	establishment	establishment	NOUN
fbem-3027	69	18	"	"	PUNCT
fbem-3027	69	19	,	,	PUNCT
fbem-3027	69	20	the	the	DET
fbem-3027	69	21	criterion	criterion	NOUN
fbem-3027	69	22	for	for	ADP
fbem-3027	69	23	determining	determine	VERB
fbem-3027	69	24	the	the	DET
fbem-3027	69	25	source	source	NOUN
fbem-3027	69	26	of	of	ADP
fbem-3027	69	27	income	income	NOUN
fbem-3027	69	28	tax	tax	NOUN
fbem-3027	69	29	is	be	AUX
fbem-3027	69	30	reconstructed	reconstruct	VERB
fbem-3027	69	31	.	.	PUNCT
fbem-3027	70	1	the	the	DET
fbem-3027	70	2	"	"	PUNCT
fbem-3027	70	3	virtual	virtual	ADJ
fbem-3027	70	4	permanent	permanent	ADJ
fbem-3027	70	5	establishment	establishment	NOUN
fbem-3027	70	6	"	"	PUNCT
fbem-3027	70	7	regards	regard	VERB
fbem-3027	70	8	the	the	DET
fbem-3027	70	9	website	website	NOUN
fbem-3027	70	10	operated	operate	VERB
fbem-3027	70	11	by	by	ADP
fbem-3027	70	12	the	the	DET
fbem-3027	70	13	server	server	NOUN
fbem-3027	70	14	in	in	ADP
fbem-3027	70	15	the	the	DET
fbem-3027	70	16	digital	digital	ADJ
fbem-3027	70	17	transaction	transaction	NOUN
fbem-3027	70	18	as	as	ADP
fbem-3027	70	19	a	a	DET
fbem-3027	70	20	permanent	permanent	ADJ
fbem-3027	70	21	establishment	establishment	NOUN
fbem-3027	70	22	in	in	ADP
fbem-3027	70	23	the	the	DET
fbem-3027	70	24	virtual	virtual	ADJ
fbem-3027	70	25	space	space	NOUN
fbem-3027	70	26	,	,	PUNCT
fbem-3027	70	27	comprehensively	comprehensively	ADV
fbem-3027	70	28	considers	consider	VERB
fbem-3027	70	29	various	various	ADJ
fbem-3027	70	30	factors	factor	NOUN
fbem-3027	70	31	such	such	ADJ
fbem-3027	70	32	as	as	ADP
fbem-3027	70	33	user	user	NOUN
fbem-3027	70	34	participation	participation	NOUN
fbem-3027	70	35	,	,	PUNCT
fbem-3027	70	36	digitization	digitization	NOUN
fbem-3027	70	37	level	level	NOUN
fbem-3027	70	38	and	and	CCONJ
fbem-3027	70	39	transaction	transaction	NOUN
fbem-3027	70	40	scale	scale	NOUN
fbem-3027	70	41	,	,	PUNCT
fbem-3027	70	42	judges	judge	VERB
fbem-3027	70	43	whether	whether	SCONJ
fbem-3027	70	44	it	it	PRON
fbem-3027	70	45	constitutes	constitute	VERB
fbem-3027	70	46	"	"	PUNCT
fbem-3027	70	47	significant	significant	ADJ
fbem-3027	70	48	economic	economic	ADJ
fbem-3027	70	49	existence	existence	NOUN
fbem-3027	70	50	"	"	PUNCT
fbem-3027	70	51	,	,	PUNCT
fbem-3027	70	52	and	and	CCONJ
fbem-3027	70	53	then	then	ADV
fbem-3027	70	54	accurately	accurately	ADV
fbem-3027	70	55	locates	locate	VERB
fbem-3027	70	56	the	the	DET
fbem-3027	70	57	source	source	NOUN
fbem-3027	70	58	of	of	ADP
fbem-3027	70	59	income	income	NOUN
fbem-3027	70	60	.	.	PUNCT
fbem-3027	71	1	although	although	SCONJ
fbem-3027	71	2	the	the	DET
fbem-3027	71	3	digital	digital	ADJ
fbem-3027	71	4	economy	economy	NOUN
fbem-3027	71	5	does	do	AUX
fbem-3027	71	6	not	not	PART
fbem-3027	71	7	involve	involve	VERB
fbem-3027	71	8	physical	physical	ADJ
fbem-3027	71	9	transactions	transaction	NOUN
fbem-3027	71	10	and	and	CCONJ
fbem-3027	71	11	permanent	permanent	ADJ
fbem-3027	71	12	institutions	institution	NOUN
fbem-3027	71	13	,	,	PUNCT
fbem-3027	71	14	it	it	PRON
fbem-3027	71	15	involves	involve	VERB
fbem-3027	71	16	many	many	ADJ
fbem-3027	71	17	users	user	NOUN
fbem-3027	71	18	in	in	ADP
fbem-3027	71	19	the	the	DET
fbem-3027	71	20	process	process	NOUN
fbem-3027	71	21	of	of	ADP
fbem-3027	71	22	value	value	NOUN
fbem-3027	71	23	creation	creation	NOUN
fbem-3027	71	24	,	,	PUNCT
fbem-3027	71	25	and	and	CCONJ
fbem-3027	71	26	obtains	obtain	VERB
fbem-3027	71	27	high	high	ADJ
fbem-3027	71	28	profits	profit	NOUN
fbem-3027	71	29	through	through	ADP
fbem-3027	71	30	digital	digital	ADJ
fbem-3027	71	31	products	product	NOUN
fbem-3027	71	32	and	and	CCONJ
fbem-3027	71	33	services	service	NOUN
fbem-3027	71	34	.	.	PUNCT
fbem-3027	72	1	as	as	ADV
fbem-3027	72	2	long	long	ADV
fbem-3027	72	3	as	as	SCONJ
fbem-3027	72	4	the	the	DET
fbem-3027	72	5	transaction	transaction	NOUN
fbem-3027	72	6	meets	meet	VERB
fbem-3027	72	7	the	the	DET
fbem-3027	72	8	objective	objective	ADJ
fbem-3027	72	9	conditions	condition	NOUN
fbem-3027	72	10	of	of	ADP
fbem-3027	72	11	"	"	PUNCT
fbem-3027	72	12	significant	significant	ADJ
fbem-3027	72	13	economic	economic	ADJ
fbem-3027	72	14	existence	existence	NOUN
fbem-3027	72	15	"	"	PUNCT
fbem-3027	72	16	,	,	PUNCT
fbem-3027	72	17	the	the	DET
fbem-3027	72	18	tax	tax	NOUN
fbem-3027	72	19	authorities	authority	NOUN
fbem-3027	72	20	can	can	AUX
fbem-3027	72	21	exercise	exercise	VERB
fbem-3027	72	22	tax	tax	NOUN
fbem-3027	72	23	jurisdiction	jurisdiction	NOUN
fbem-3027	72	24	according	accord	VERB
fbem-3027	72	25	to	to	ADP
fbem-3027	72	26	the	the	DET
fbem-3027	72	27	judgment	judgment	NOUN
fbem-3027	72	28	of	of	ADP
fbem-3027	72	29	"	"	PUNCT
fbem-3027	72	30	virtual	virtual	ADJ
fbem-3027	72	31	permanent	permanent	ADJ
fbem-3027	72	32	establishment	establishment	NOUN
fbem-3027	72	33	"	"	PUNCT
fbem-3027	72	34	.	.	PUNCT
fbem-3027	73	1	third	third	ADV
fbem-3027	73	2	,	,	PUNCT
fbem-3027	73	3	improve	improve	VERB
fbem-3027	73	4	the	the	DET
fbem-3027	73	5	tax	tax	NOUN
fbem-3027	73	6	collection	collection	NOUN
fbem-3027	73	7	mechanism	mechanism	NOUN
fbem-3027	73	8	of	of	ADP
fbem-3027	73	9	turnover	turnover	NOUN
fbem-3027	73	10	tax	tax	NOUN
fbem-3027	73	11	based	base	VERB
fbem-3027	73	12	on	on	ADP
fbem-3027	73	13	the	the	DET
fbem-3027	73	14	principle	principle	NOUN
fbem-3027	73	15	of	of	ADP
fbem-3027	73	16	consumption	consumption	NOUN
fbem-3027	73	17	place	place	NOUN
fbem-3027	73	18	,	,	PUNCT
fbem-3027	73	19	incorporate	incorporate	VERB
fbem-3027	73	20	digital	digital	ADJ
fbem-3027	73	21	products	product	NOUN
fbem-3027	73	22	and	and	CCONJ
fbem-3027	73	23	services	service	NOUN
fbem-3027	73	24	into	into	ADP
fbem-3027	73	25	the	the	DET
fbem-3027	73	26	tax	tax	NOUN
fbem-3027	73	27	items	item	NOUN
fbem-3027	73	28	and	and	CCONJ
fbem-3027	73	29	tax	tax	NOUN
fbem-3027	73	30	bases	basis	NOUN
fbem-3027	73	31	of	of	ADP
fbem-3027	73	32	turnover	turnover	NOUN
fbem-3027	73	33	tax	tax	NOUN
fbem-3027	73	34	,	,	PUNCT
fbem-3027	73	35	and	and	CCONJ
fbem-3027	73	36	adopt	adopt	VERB
fbem-3027	73	37	the	the	DET
fbem-3027	73	38	third	third	ADJ
fbem-3027	73	39	-	-	PUNCT
fbem-3027	73	40	party	party	NOUN
fbem-3027	73	41	payment	payment	NOUN
fbem-3027	73	42	platform	platform	NOUN
fbem-3027	73	43	withholding	withholding	NOUN
fbem-3027	73	44	system	system	NOUN
fbem-3027	73	45	for	for	ADP
fbem-3027	73	46	taxpayers	taxpayer	NOUN
fbem-3027	73	47	whose	whose	DET
fbem-3027	73	48	consumption	consumption	NOUN
fbem-3027	73	49	place	place	NOUN
fbem-3027	73	50	is	be	AUX
fbem-3027	73	51	difficult	difficult	ADJ
fbem-3027	73	52	to	to	PART
fbem-3027	73	53	determine	determine	VERB
fbem-3027	73	54	.	.	PUNCT
fbem-3027	74	1	4.2	4.2	NUM
fbem-3027	74	2	.	.	X
fbem-3027	74	3	apply	apply	VERB
fbem-3027	74	4	blockchain	blockchain	PROPN
fbem-3027	74	5	technology	technology	PROPN
fbem-3027	74	6	to	to	PART
fbem-3027	74	7	innovate	innovate	VERB
fbem-3027	74	8	the	the	DET
fbem-3027	74	9	invoice	invoice	NOUN
fbem-3027	74	10	system	system	NOUN
fbem-3027	74	11	as	as	ADP
fbem-3027	74	12	a	a	DET
fbem-3027	74	13	product	product	NOUN
fbem-3027	74	14	of	of	ADP
fbem-3027	74	15	the	the	DET
fbem-3027	74	16	information	information	NOUN
fbem-3027	74	17	revolution	revolution	NOUN
fbem-3027	74	18	,	,	PUNCT
fbem-3027	74	19	blockchain	blockchain	PROPN
fbem-3027	74	20	,	,	PUNCT
fbem-3027	74	21	with	with	ADP
fbem-3027	74	22	its	its	PRON
fbem-3027	74	23	natural	natural	ADJ
fbem-3027	74	24	advantages	advantage	NOUN
fbem-3027	74	25	such	such	ADJ
fbem-3027	74	26	as	as	ADP
fbem-3027	74	27	high	high	ADJ
fbem-3027	74	28	credibility	credibility	NOUN
fbem-3027	74	29	and	and	CCONJ
fbem-3027	74	30	decentralization	decentralization	NOUN
fbem-3027	74	31	,	,	PUNCT
fbem-3027	74	32	has	have	AUX
fbem-3027	74	33	emerged	emerge	VERB
fbem-3027	74	34	in	in	ADP
fbem-3027	74	35	the	the	DET
fbem-3027	74	36	fields	field	NOUN
fbem-3027	74	37	of	of	ADP
fbem-3027	74	38	finance	finance	NOUN
fbem-3027	74	39	and	and	CCONJ
fbem-3027	74	40	logistics	logistic	NOUN
fbem-3027	74	41	and	and	CCONJ
fbem-3027	74	42	achieved	achieve	VERB
fbem-3027	74	43	remarkable	remarkable	ADJ
fbem-3027	74	44	results	result	NOUN
fbem-3027	74	45	.	.	PUNCT
fbem-3027	75	1	shenzhen	shenzhen	PROPN
fbem-3027	75	2	taxation	taxation	PROPN
fbem-3027	75	3	bureau	bureau	PROPN
fbem-3027	75	4	applied	apply	VERB
fbem-3027	75	5	blockchain	blockchain	PROPN
fbem-3027	75	6	technology	technology	PROPN
fbem-3027	75	7	to	to	ADP
fbem-3027	75	8	electronic	electronic	ADJ
fbem-3027	75	9	invoice	invoice	NOUN
fbem-3027	75	10	system	system	NOUN
fbem-3027	75	11	for	for	ADP
fbem-3027	75	12	the	the	DET
fbem-3027	75	13	first	first	ADJ
fbem-3027	75	14	time	time	NOUN
fbem-3027	75	15	,	,	PUNCT
fbem-3027	75	16	and	and	CCONJ
fbem-3027	75	17	initially	initially	ADV
fbem-3027	75	18	realized	realize	VERB
fbem-3027	75	19	the	the	DET
fbem-3027	75	20	integrated	integrate	VERB
fbem-3027	75	21	service	service	NOUN
fbem-3027	75	22	of	of	ADP
fbem-3027	75	23	electronic	electronic	ADJ
fbem-3027	75	24	invoice	invoice	NOUN
fbem-3027	75	25	application	application	NOUN
fbem-3027	75	26	,	,	PUNCT
fbem-3027	75	27	issuance	issuance	NOUN
fbem-3027	75	28	,	,	PUNCT
fbem-3027	75	29	reimbursement	reimbursement	NOUN
fbem-3027	75	30	and	and	CCONJ
fbem-3027	75	31	tax	tax	NOUN
fbem-3027	75	32	filing	filing	NOUN
fbem-3027	75	33	,	,	PUNCT
fbem-3027	75	34	which	which	PRON
fbem-3027	75	35	became	become	VERB
fbem-3027	75	36	a	a	DET
fbem-3027	75	37	beneficial	beneficial	ADJ
fbem-3027	75	38	exploration	exploration	NOUN
fbem-3027	75	39	for	for	ADP
fbem-3027	75	40	the	the	DET
fbem-3027	75	41	transformation	transformation	NOUN
fbem-3027	75	42	from	from	ADP
fbem-3027	75	43	"	"	PUNCT
fbem-3027	75	44	tax	tax	NOUN
fbem-3027	75	45	management	management	NOUN
fbem-3027	75	46	by	by	ADP
fbem-3027	75	47	ticket	ticket	NOUN
fbem-3027	75	48	"	"	PUNCT
fbem-3027	75	49	to	to	ADP
fbem-3027	75	50	"	"	PUNCT
fbem-3027	75	51	tax	tax	NOUN
fbem-3027	75	52	management	management	NOUN
fbem-3027	75	53	by	by	ADP
fbem-3027	75	54	number	number	NOUN
fbem-3027	75	55	"	"	PUNCT
fbem-3027	75	56	.	.	PUNCT
fbem-3027	76	1	the	the	DET
fbem-3027	76	2	information	information	NOUN
fbem-3027	76	3	embedded	embed	VERB
fbem-3027	76	4	in	in	ADP
fbem-3027	76	5	the	the	DET
fbem-3027	76	6	blockchain	blockchain	NOUN
fbem-3027	76	7	can	can	AUX
fbem-3027	76	8	only	only	ADV
fbem-3027	76	9	be	be	AUX
fbem-3027	76	10	modified	modify	VERB
fbem-3027	76	11	with	with	ADP
fbem-3027	76	12	the	the	DET
fbem-3027	76	13	permission	permission	NOUN
fbem-3027	76	14	of	of	ADP
fbem-3027	76	15	more	more	ADJ
fbem-3027	76	16	than	than	ADP
fbem-3027	76	17	half	half	NOUN
fbem-3027	76	18	of	of	ADP
fbem-3027	76	19	the	the	DET
fbem-3027	76	20	nodes	node	NOUN
fbem-3027	76	21	,	,	PUNCT
fbem-3027	76	22	which	which	PRON
fbem-3027	76	23	perfectly	perfectly	ADV
fbem-3027	76	24	meets	meet	VERB
fbem-3027	76	25	the	the	DET
fbem-3027	76	26	data	datum	NOUN
fbem-3027	76	27	security	security	NOUN
fbem-3027	76	28	requirements	requirement	NOUN
fbem-3027	76	29	of	of	ADP
fbem-3027	76	30	electronic	electronic	ADJ
fbem-3027	76	31	invoices	invoice	NOUN
fbem-3027	76	32	.	.	PUNCT
fbem-3027	77	1	the	the	DET
fbem-3027	77	2	new	new	ADJ
fbem-3027	77	3	model	model	NOUN
fbem-3027	77	4	of	of	ADP
fbem-3027	77	5	"	"	PUNCT
fbem-3027	77	6	blockchain+electronic	blockchain+electronic	ADJ
fbem-3027	77	7	invoice	invoice	NOUN
fbem-3027	77	8	"	"	PUNCT
fbem-3027	77	9	overcomes	overcome	VERB
fbem-3027	77	10	the	the	DET
fbem-3027	77	11	disadvantages	disadvantage	NOUN
fbem-3027	77	12	of	of	ADP
fbem-3027	77	13	electronic	electronic	ADJ
fbem-3027	77	14	invoice	invoice	NOUN
fbem-3027	77	15	reimbursement	reimbursement	NOUN
fbem-3027	77	16	,	,	PUNCT
fbem-3027	77	17	unifies	unify	VERB
fbem-3027	77	18	the	the	DET
fbem-3027	77	19	information	information	NOUN
fbem-3027	77	20	decomposition	decomposition	NOUN
fbem-3027	77	21	standard	standard	NOUN
fbem-3027	77	22	,	,	PUNCT
fbem-3027	77	23	changes	change	VERB
fbem-3027	77	24	the	the	DET
fbem-3027	77	25	vat	vat	NOUN
fbem-3027	77	26	deduction	deduction	NOUN
fbem-3027	77	27	link	link	NOUN
fbem-3027	77	28	from	from	ADP
fbem-3027	77	29	triple	triple	ADJ
fbem-3027	77	30	deduction	deduction	NOUN
fbem-3027	77	31	to	to	ADP
fbem-3027	77	32	one	one	NUM
fbem-3027	77	33	-	-	PUNCT
fbem-3027	77	34	vote	vote	NOUN
fbem-3027	77	35	deduction	deduction	NOUN
fbem-3027	77	36	,	,	PUNCT
fbem-3027	77	37	and	and	CCONJ
fbem-3027	77	38	simplifies	simplify	VERB
fbem-3027	77	39	the	the	DET
fbem-3027	77	40	tax	tax	NOUN
fbem-3027	77	41	refund	refund	NOUN
fbem-3027	77	42	process	process	NOUN
fbem-3027	77	43	.	.	PUNCT
fbem-3027	78	1	after	after	SCONJ
fbem-3027	78	2	the	the	DET
fbem-3027	78	3	transaction	transaction	NOUN
fbem-3027	78	4	is	be	AUX
fbem-3027	78	5	completed	complete	VERB
fbem-3027	78	6	,	,	PUNCT
fbem-3027	78	7	taxpayers	taxpayer	NOUN
fbem-3027	78	8	can	can	AUX
fbem-3027	78	9	timely	timely	ADV
fbem-3027	78	10	issue	issue	VERB
fbem-3027	78	11	blockchain	blockchain	VERB
fbem-3027	78	12	electronic	electronic	ADJ
fbem-3027	78	13	invoices	invoice	NOUN
fbem-3027	78	14	to	to	PART
fbem-3027	78	15	inquire	inquire	VERB
fbem-3027	78	16	about	about	ADP
fbem-3027	78	17	tax	tax	NOUN
fbem-3027	78	18	-	-	PUNCT
fbem-3027	78	19	related	relate	VERB
fbem-3027	78	20	information	information	NOUN
fbem-3027	78	21	,	,	PUNCT
fbem-3027	78	22	and	and	CCONJ
fbem-3027	78	23	tax	tax	NOUN
fbem-3027	78	24	authorities	authority	NOUN
fbem-3027	78	25	can	can	AUX
fbem-3027	78	26	also	also	ADV
fbem-3027	78	27	complete	complete	VERB
fbem-3027	78	28	real	real	ADJ
fbem-3027	78	29	-	-	PUNCT
fbem-3027	78	30	time	time	NOUN
fbem-3027	78	31	collection	collection	NOUN
fbem-3027	78	32	and	and	CCONJ
fbem-3027	78	33	timely	timely	ADJ
fbem-3027	78	34	sharing	sharing	NOUN
fbem-3027	78	35	of	of	ADP
fbem-3027	78	36	tax	tax	NOUN
fbem-3027	78	37	-	-	PUNCT
fbem-3027	78	38	related	relate	VERB
fbem-3027	78	39	information	information	NOUN
fbem-3027	78	40	.	.	PUNCT
fbem-3027	79	1	4.3	4.3	NUM
fbem-3027	79	2	.	.	PUNCT
fbem-3027	79	3	use	use	VERB
fbem-3027	79	4	digital	digital	ADJ
fbem-3027	79	5	technology	technology	NOUN
fbem-3027	79	6	to	to	PART
fbem-3027	79	7	strengthen	strengthen	VERB
fbem-3027	79	8	collection	collection	NOUN
fbem-3027	79	9	and	and	CCONJ
fbem-3027	79	10	management	management	NOUN
fbem-3027	79	11	methods	method	NOUN
fbem-3027	79	12	judging	judge	VERB
fbem-3027	79	13	from	from	ADP
fbem-3027	79	14	the	the	DET
fbem-3027	79	15	tax	tax	NOUN
fbem-3027	79	16	collection	collection	NOUN
fbem-3027	79	17	practice	practice	NOUN
fbem-3027	79	18	of	of	ADP
fbem-3027	79	19	countries	country	NOUN
fbem-3027	79	20	that	that	PRON
fbem-3027	79	21	levy	levy	VERB
fbem-3027	79	22	digital	digital	ADJ
fbem-3027	79	23	service	service	NOUN
fbem-3027	79	24	tax	tax	NOUN
fbem-3027	79	25	(	(	PUNCT
fbem-3027	79	26	mainly	mainly	ADV
fbem-3027	79	27	britain	britain	PROPN
fbem-3027	79	28	,	,	PUNCT
fbem-3027	79	29	france	france	PROPN
fbem-3027	79	30	and	and	CCONJ
fbem-3027	79	31	india	india	PROPN
fbem-3027	79	32	)	)	PUNCT
fbem-3027	79	33	,	,	PUNCT
fbem-3027	79	34	the	the	DET
fbem-3027	79	35	target	target	NOUN
fbem-3027	79	36	of	of	ADP
fbem-3027	79	37	digital	digital	ADJ
fbem-3027	79	38	service	service	NOUN
fbem-3027	79	39	tax	tax	NOUN
fbem-3027	79	40	is	be	AUX
fbem-3027	79	41	usually	usually	ADV
fbem-3027	79	42	digital	digital	ADJ
fbem-3027	79	43	enterprises	enterprise	NOUN
fbem-3027	79	44	that	that	PRON
fbem-3027	79	45	mainly	mainly	ADV
fbem-3027	79	46	provide	provide	VERB
fbem-3027	79	47	online	online	ADJ
fbem-3027	79	48	social	social	ADJ
fbem-3027	79	49	services	service	NOUN
fbem-3027	79	50	,	,	PUNCT
fbem-3027	79	51	online	online	ADJ
fbem-3027	79	52	advertising	advertising	NOUN
fbem-3027	79	53	and	and	CCONJ
fbem-3027	79	54	other	other	ADJ
fbem-3027	79	55	businesses	business	NOUN
fbem-3027	79	56	and	and	CCONJ
fbem-3027	79	57	obtain	obtain	VERB
fbem-3027	79	58	high	high	ADJ
fbem-3027	79	59	profits	profit	NOUN
fbem-3027	79	60	.	.	PUNCT
fbem-3027	80	1	after	after	SCONJ
fbem-3027	80	2	their	their	PRON
fbem-3027	80	3	annual	annual	ADJ
fbem-3027	80	4	income	income	NOUN
fbem-3027	80	5	exceeds	exceed	VERB
fbem-3027	80	6	a	a	DET
fbem-3027	80	7	certain	certain	ADJ
fbem-3027	80	8	standard	standard	NOUN
fbem-3027	80	9	,	,	PUNCT
fbem-3027	80	10	they	they	PRON
fbem-3027	80	11	will	will	AUX
fbem-3027	80	12	levy	levy	VERB
fbem-3027	80	13	a	a	DET
fbem-3027	80	14	digital	digital	ADJ
fbem-3027	80	15	tax	tax	NOUN
fbem-3027	80	16	of	of	ADP
fbem-3027	80	17	about	about	ADV
fbem-3027	80	18	2%~3	2%~3	NUM
fbem-3027	80	19	%	%	NOUN
fbem-3027	80	20	on	on	ADP
fbem-3027	80	21	the	the	DET
fbem-3027	80	22	excess	excess	ADJ
fbem-3027	80	23	or	or	CCONJ
fbem-3027	80	24	specific	specific	ADJ
fbem-3027	80	25	income	income	NOUN
fbem-3027	80	26	.	.	PUNCT
fbem-3027	81	1	considering	consider	VERB
fbem-3027	81	2	the	the	DET
fbem-3027	81	3	reality	reality	NOUN
fbem-3027	81	4	that	that	SCONJ
fbem-3027	81	5	china	china	PROPN
fbem-3027	81	6	's	's	PART
fbem-3027	81	7	digital	digital	ADJ
fbem-3027	81	8	economy	economy	NOUN
fbem-3027	81	9	is	be	AUX
fbem-3027	81	10	not	not	PART
fbem-3027	81	11	yet	yet	ADV
fbem-3027	81	12	mature	mature	ADJ
fbem-3027	81	13	,	,	PUNCT
fbem-3027	81	14	rashly	rashly	ADV
fbem-3027	81	15	levying	levy	VERB
fbem-3027	81	16	digital	digital	ADJ
fbem-3027	81	17	service	service	NOUN
fbem-3027	81	18	tax	tax	NOUN
fbem-3027	81	19	will	will	AUX
fbem-3027	81	20	inevitably	inevitably	ADV
fbem-3027	81	21	lead	lead	VERB
fbem-3027	81	22	to	to	ADP
fbem-3027	81	23	excessive	excessive	ADJ
fbem-3027	81	24	tax	tax	NOUN
fbem-3027	81	25	burden	burden	NOUN
fbem-3027	81	26	and	and	CCONJ
fbem-3027	81	27	dampen	dampen	VERB
fbem-3027	81	28	the	the	DET
fbem-3027	81	29	development	development	NOUN
fbem-3027	81	30	momentum	momentum	NOUN
fbem-3027	81	31	of	of	ADP
fbem-3027	81	32	enterprises	enterprise	NOUN
fbem-3027	81	33	.	.	PUNCT
fbem-3027	82	1	however	however	ADV
fbem-3027	82	2	,	,	PUNCT
fbem-3027	82	3	we	we	PRON
fbem-3027	82	4	can	can	AUX
fbem-3027	82	5	learn	learn	VERB
fbem-3027	82	6	from	from	ADP
fbem-3027	82	7	international	international	ADJ
fbem-3027	82	8	experience	experience	NOUN
fbem-3027	82	9	,	,	PUNCT
fbem-3027	82	10	clarify	clarify	VERB
fbem-3027	82	11	the	the	DET
fbem-3027	82	12	identification	identification	NOUN
fbem-3027	82	13	and	and	CCONJ
fbem-3027	82	14	tax	tax	NOUN
fbem-3027	82	15	payment	payment	NOUN
fbem-3027	82	16	standards	standard	NOUN
fbem-3027	82	17	of	of	ADP
fbem-3027	82	18	digital	digital	ADJ
fbem-3027	82	19	enterprises	enterprise	NOUN
fbem-3027	82	20	,	,	PUNCT
fbem-3027	82	21	strengthen	strengthen	VERB
fbem-3027	82	22	the	the	DET
fbem-3027	82	23	tax	tax	NOUN
fbem-3027	82	24	source	source	NOUN
fbem-3027	82	25	supervision	supervision	NOUN
fbem-3027	82	26	and	and	CCONJ
fbem-3027	82	27	tax	tax	NOUN
fbem-3027	82	28	collection	collection	NOUN
fbem-3027	82	29	methods	method	NOUN
fbem-3027	82	30	by	by	ADP
fbem-3027	82	31	using	use	VERB
fbem-3027	82	32	digital	digital	ADJ
fbem-3027	82	33	technology	technology	NOUN
fbem-3027	82	34	,	,	PUNCT
fbem-3027	82	35	and	and	CCONJ
fbem-3027	82	36	improve	improve	VERB
fbem-3027	82	37	the	the	DET
fbem-3027	82	38	collection	collection	NOUN
fbem-3027	82	39	and	and	CCONJ
fbem-3027	82	40	management	management	NOUN
fbem-3027	82	41	mechanism	mechanism	NOUN
fbem-3027	82	42	with	with	ADP
fbem-3027	82	43	digital	digital	ADJ
fbem-3027	82	44	characteristics	characteristic	NOUN
fbem-3027	82	45	.	.	PUNCT
fbem-3027	83	1	first	first	ADV
fbem-3027	83	2	,	,	PUNCT
fbem-3027	83	3	establish	establish	VERB
fbem-3027	83	4	a	a	DET
fbem-3027	83	5	tax	tax	NOUN
fbem-3027	83	6	registration	registration	NOUN
fbem-3027	83	7	system	system	NOUN
fbem-3027	83	8	for	for	ADP
fbem-3027	83	9	digital	digital	ADJ
fbem-3027	83	10	enterprises	enterprise	NOUN
fbem-3027	83	11	,	,	PUNCT
fbem-3027	83	12	and	and	CCONJ
fbem-3027	83	13	use	use	VERB
fbem-3027	83	14	big	big	ADJ
fbem-3027	83	15	data	datum	NOUN
fbem-3027	83	16	to	to	PART
fbem-3027	83	17	improve	improve	VERB
fbem-3027	83	18	the	the	DET
fbem-3027	83	19	quality	quality	NOUN
fbem-3027	83	20	of	of	ADP
fbem-3027	83	21	tax	tax	NOUN
fbem-3027	83	22	source	source	NOUN
fbem-3027	83	23	registration	registration	NOUN
fbem-3027	83	24	.	.	PUNCT
fbem-3027	84	1	based	base	VERB
fbem-3027	84	2	on	on	ADP
fbem-3027	84	3	the	the	DET
fbem-3027	84	4	principle	principle	NOUN
fbem-3027	84	5	of	of	ADP
fbem-3027	84	6	statutory	statutory	ADJ
fbem-3027	84	7	taxation	taxation	NOUN
fbem-3027	84	8	,	,	PUNCT
fbem-3027	84	9	the	the	DET
fbem-3027	84	10	digital	digital	ADJ
fbem-3027	84	11	economy	economy	NOUN
fbem-3027	84	12	is	be	AUX
fbem-3027	84	13	brought	bring	VERB
fbem-3027	84	14	into	into	ADP
fbem-3027	84	15	the	the	DET
fbem-3027	84	16	scope	scope	NOUN
fbem-3027	84	17	of	of	ADP
fbem-3027	84	18	the	the	DET
fbem-3027	84	19	tax	tax	NOUN
fbem-3027	84	20	administration	administration	NOUN
fbem-3027	84	21	law	law	NOUN
fbem-3027	84	22	,	,	PUNCT
fbem-3027	84	23	and	and	CCONJ
fbem-3027	84	24	the	the	DET
fbem-3027	84	25	tax	tax	NOUN
fbem-3027	84	26	authorities	authority	NOUN
fbem-3027	84	27	are	be	AUX
fbem-3027	84	28	given	give	VERB
fbem-3027	84	29	the	the	DET
fbem-3027	84	30	power	power	NOUN
fbem-3027	84	31	to	to	PART
fbem-3027	84	32	order	order	VERB
fbem-3027	84	33	taxpayers	taxpayer	NOUN
fbem-3027	84	34	to	to	PART
fbem-3027	84	35	make	make	VERB
fbem-3027	84	36	tax	tax	NOUN
fbem-3027	84	37	registration	registration	NOUN
fbem-3027	84	38	.	.	PUNCT
fbem-3027	85	1	the	the	DET
fbem-3027	85	2	big	big	ADJ
fbem-3027	85	3	data	datum	NOUN
fbem-3027	85	4	means	mean	NOUN
fbem-3027	85	5	are	be	AUX
fbem-3027	85	6	used	use	VERB
fbem-3027	85	7	to	to	PART
fbem-3027	85	8	screen	screen	VERB
fbem-3027	85	9	,	,	PUNCT
fbem-3027	85	10	classify	classify	VERB
fbem-3027	85	11	and	and	CCONJ
fbem-3027	85	12	analyze	analyze	VERB
fbem-3027	85	13	the	the	DET
fbem-3027	85	14	transaction	transaction	NOUN
fbem-3027	85	15	information	information	NOUN
fbem-3027	85	16	and	and	CCONJ
fbem-3027	85	17	economic	economic	ADJ
fbem-3027	85	18	status	status	NOUN
fbem-3027	85	19	of	of	ADP
fbem-3027	85	20	natural	natural	ADJ
fbem-3027	85	21	persons	person	NOUN
fbem-3027	85	22	,	,	PUNCT
fbem-3027	85	23	clarify	clarify	VERB
fbem-3027	85	24	the	the	DET
fbem-3027	85	25	complicated	complicated	ADJ
fbem-3027	85	26	relationship	relationship	NOUN
fbem-3027	85	27	in	in	ADP
fbem-3027	85	28	economic	economic	ADJ
fbem-3027	85	29	exchanges	exchange	NOUN
fbem-3027	85	30	,	,	PUNCT
fbem-3027	85	31	and	and	CCONJ
fbem-3027	85	32	judge	judge	VERB
fbem-3027	85	33	the	the	DET
fbem-3027	85	34	tax	tax	NOUN
fbem-3027	85	35	status	status	NOUN
fbem-3027	85	36	and	and	CCONJ
fbem-3027	85	37	pay	pay	VERB
fbem-3027	85	38	taxes	taxis	NOUN
fbem-3027	85	39	.	.	PUNCT
fbem-3027	86	1	secondly	secondly	ADV
fbem-3027	86	2	,	,	PUNCT
fbem-3027	86	3	adopting	adopt	VERB
fbem-3027	86	4	the	the	DET
fbem-3027	86	5	inherent	inherent	ADJ
fbem-3027	86	6	logic	logic	NOUN
fbem-3027	86	7	of	of	ADP
fbem-3027	86	8	"	"	PUNCT
fbem-3027	86	9	cloud	cloud	ADJ
fbem-3027	86	10	computing	computing	NOUN
fbem-3027	86	11	"	"	PUNCT
fbem-3027	86	12	,	,	PUNCT
fbem-3027	86	13	tax	tax	NOUN
fbem-3027	86	14	-	-	PUNCT
fbem-3027	86	15	related	relate	VERB
fbem-3027	86	16	entities	entity	NOUN
fbem-3027	86	17	are	be	AUX
fbem-3027	86	18	encouraged	encourage	VERB
fbem-3027	86	19	to	to	PART
fbem-3027	86	20	install	install	VERB
fbem-3027	86	21	and	and	CCONJ
fbem-3027	86	22	use	use	VERB
fbem-3027	86	23	new	new	ADJ
fbem-3027	86	24	tax	tax	NOUN
fbem-3027	86	25	declaration	declaration	NOUN
fbem-3027	86	26	software	software	NOUN
fbem-3027	86	27	to	to	PART
fbem-3027	86	28	build	build	VERB
fbem-3027	86	29	a	a	DET
fbem-3027	86	30	platform	platform	NOUN
fbem-3027	86	31	for	for	ADP
fbem-3027	86	32	tax	tax	NOUN
fbem-3027	86	33	-	-	PUNCT
fbem-3027	86	34	related	relate	VERB
fbem-3027	86	35	information	information	NOUN
fbem-3027	86	36	collection	collection	NOUN
fbem-3027	86	37	,	,	PUNCT
fbem-3027	86	38	analysis	analysis	NOUN
fbem-3027	86	39	and	and	CCONJ
fbem-3027	86	40	monitoring	monitoring	NOUN
fbem-3027	86	41	.	.	PUNCT
fbem-3027	87	1	this	this	DET
fbem-3027	87	2	kind	kind	NOUN
fbem-3027	87	3	of	of	ADP
fbem-3027	87	4	software	software	NOUN
fbem-3027	87	5	can	can	AUX
fbem-3027	87	6	not	not	PART
fbem-3027	87	7	only	only	ADV
fbem-3027	87	8	guide	guide	VERB
fbem-3027	87	9	taxpayers	taxpayer	NOUN
fbem-3027	87	10	to	to	PART
fbem-3027	87	11	settle	settle	VERB
fbem-3027	87	12	tax	tax	NOUN
fbem-3027	87	13	-	-	PUNCT
fbem-3027	87	14	related	relate	VERB
fbem-3027	87	15	matters	matter	NOUN
fbem-3027	87	16	through	through	ADP
fbem-3027	87	17	the	the	DET
fbem-3027	87	18	cloud	cloud	NOUN
fbem-3027	87	19	,	,	PUNCT
fbem-3027	87	20	but	but	CCONJ
fbem-3027	87	21	also	also	ADV
fbem-3027	87	22	get	get	VERB
fbem-3027	87	23	the	the	DET
fbem-3027	87	24	relevant	relevant	ADJ
fbem-3027	87	25	push	push	NOUN
fbem-3027	87	26	of	of	ADP
fbem-3027	87	27	tax	tax	NOUN
fbem-3027	87	28	progress	progress	NOUN
fbem-3027	87	29	in	in	ADP
fbem-3027	87	30	real	real	ADJ
fbem-3027	87	31	time	time	NOUN
fbem-3027	87	32	.	.	PUNCT
fbem-3027	88	1	it	it	PRON
fbem-3027	88	2	is	be	AUX
fbem-3027	88	3	also	also	ADV
fbem-3027	88	4	bound	bind	VERB
fbem-3027	88	5	with	with	ADP
fbem-3027	88	6	a	a	DET
fbem-3027	88	7	third	third	ADJ
fbem-3027	88	8	-	-	PUNCT
fbem-3027	88	9	party	party	NOUN
fbem-3027	88	10	payment	payment	NOUN
fbem-3027	88	11	platform	platform	NOUN
fbem-3027	88	12	,	,	PUNCT
fbem-3027	88	13	monitoring	monitor	VERB
fbem-3027	88	14	the	the	DET
fbem-3027	88	15	revenue	revenue	NOUN
fbem-3027	88	16	and	and	CCONJ
fbem-3027	88	17	expenditure	expenditure	NOUN
fbem-3027	88	18	records	record	NOUN
fbem-3027	88	19	of	of	ADP
fbem-3027	88	20	transactions	transaction	NOUN
fbem-3027	88	21	in	in	ADP
fbem-3027	88	22	real	real	ADJ
fbem-3027	88	23	time	time	NOUN
fbem-3027	88	24	,	,	PUNCT
fbem-3027	88	25	and	and	CCONJ
fbem-3027	88	26	automatically	automatically	ADV
fbem-3027	88	27	calculating	calculate	VERB
fbem-3027	88	28	and	and	CCONJ
fbem-3027	88	29	196	196	NUM
fbem-3027	88	30	withholding	withhold	VERB
fbem-3027	88	31	the	the	DET
fbem-3027	88	32	corresponding	corresponding	ADJ
fbem-3027	88	33	taxes	taxis	NOUN
fbem-3027	88	34	.	.	PUNCT
fbem-3027	89	1	4.4	4.4	NUM
fbem-3027	89	2	.	.	PUNCT
fbem-3027	89	3	establish	establish	VERB
fbem-3027	89	4	a	a	DET
fbem-3027	89	5	digital	digital	ADJ
fbem-3027	89	6	tax	tax	NOUN
fbem-3027	89	7	-	-	PUNCT
fbem-3027	89	8	related	relate	VERB
fbem-3027	89	9	information	information	NOUN
fbem-3027	89	10	sharing	sharing	NOUN
fbem-3027	89	11	mechanism	mechanism	NOUN
fbem-3027	89	12	although	although	SCONJ
fbem-3027	89	13	digital	digital	ADJ
fbem-3027	89	14	governance	governance	NOUN
fbem-3027	89	15	means	mean	NOUN
fbem-3027	89	16	have	have	AUX
fbem-3027	89	17	been	be	AUX
fbem-3027	89	18	applied	apply	VERB
fbem-3027	89	19	in	in	ADP
fbem-3027	89	20	reality	reality	NOUN
fbem-3027	89	21	,	,	PUNCT
fbem-3027	89	22	it	it	PRON
fbem-3027	89	23	has	have	AUX
fbem-3027	89	24	not	not	PART
fbem-3027	89	25	fundamentally	fundamentally	ADV
fbem-3027	89	26	solved	solve	VERB
fbem-3027	89	27	the	the	DET
fbem-3027	89	28	practical	practical	ADJ
fbem-3027	89	29	problems	problem	NOUN
fbem-3027	89	30	such	such	ADJ
fbem-3027	89	31	as	as	ADP
fbem-3027	89	32	difficulty	difficulty	NOUN
fbem-3027	89	33	in	in	ADP
fbem-3027	89	34	obtaining	obtain	VERB
fbem-3027	89	35	tax	tax	NOUN
fbem-3027	89	36	-	-	PUNCT
fbem-3027	89	37	related	relate	VERB
fbem-3027	89	38	information	information	NOUN
fbem-3027	89	39	and	and	CCONJ
fbem-3027	89	40	insufficient	insufficient	ADJ
fbem-3027	89	41	cooperation	cooperation	NOUN
fbem-3027	89	42	among	among	ADP
fbem-3027	89	43	various	various	ADJ
fbem-3027	89	44	parties	party	NOUN
fbem-3027	89	45	.	.	PUNCT
fbem-3027	90	1	with	with	ADP
fbem-3027	90	2	the	the	DET
fbem-3027	90	3	continuous	continuous	ADJ
fbem-3027	90	4	improvement	improvement	NOUN
fbem-3027	90	5	of	of	ADP
fbem-3027	90	6	digitalization	digitalization	NOUN
fbem-3027	90	7	,	,	PUNCT
fbem-3027	90	8	the	the	DET
fbem-3027	90	9	requirements	requirement	NOUN
fbem-3027	90	10	for	for	ADP
fbem-3027	90	11	information	information	NOUN
fbem-3027	90	12	exchange	exchange	NOUN
fbem-3027	90	13	and	and	CCONJ
fbem-3027	90	14	sharing	sharing	NOUN
fbem-3027	90	15	between	between	ADP
fbem-3027	90	16	the	the	DET
fbem-3027	90	17	government	government	NOUN
fbem-3027	90	18	,	,	PUNCT
fbem-3027	90	19	taxpayers	taxpayer	NOUN
fbem-3027	90	20	and	and	CCONJ
fbem-3027	90	21	third	third	ADJ
fbem-3027	90	22	-	-	PUNCT
fbem-3027	90	23	party	party	NOUN
fbem-3027	90	24	platforms	platform	NOUN
fbem-3027	90	25	are	be	AUX
fbem-3027	90	26	more	more	ADV
fbem-3027	90	27	stringent	stringent	ADJ
fbem-3027	90	28	,	,	PUNCT
fbem-3027	90	29	and	and	CCONJ
fbem-3027	90	30	it	it	PRON
fbem-3027	90	31	is	be	AUX
fbem-3027	90	32	an	an	DET
fbem-3027	90	33	inevitable	inevitable	ADJ
fbem-3027	90	34	trend	trend	NOUN
fbem-3027	90	35	to	to	PART
fbem-3027	90	36	establish	establish	VERB
fbem-3027	90	37	a	a	DET
fbem-3027	90	38	digital	digital	ADJ
fbem-3027	90	39	taxrelated	taxrelate	VERB
fbem-3027	90	40	information	information	NOUN
fbem-3027	90	41	sharing	sharing	NOUN
fbem-3027	90	42	mechanism	mechanism	NOUN
fbem-3027	90	43	.	.	PUNCT
fbem-3027	91	1	first	first	ADV
fbem-3027	91	2	,	,	PUNCT
fbem-3027	91	3	establish	establish	VERB
fbem-3027	91	4	a	a	DET
fbem-3027	91	5	taxrelated	taxrelated	ADJ
fbem-3027	91	6	information	information	NOUN
fbem-3027	91	7	sharing	sharing	NOUN
fbem-3027	91	8	center	center	NOUN
fbem-3027	91	9	to	to	PART
fbem-3027	91	10	promote	promote	VERB
fbem-3027	91	11	a	a	DET
fbem-3027	91	12	new	new	ADJ
fbem-3027	91	13	pattern	pattern	NOUN
fbem-3027	91	14	of	of	ADP
fbem-3027	91	15	multi	multi	ADJ
fbem-3027	91	16	-	-	ADJ
fbem-3027	91	17	party	party	ADJ
fbem-3027	91	18	co	co	NOUN
fbem-3027	91	19	-	-	NOUN
fbem-3027	91	20	governance	governance	NOUN
fbem-3027	91	21	.	.	PUNCT
fbem-3027	92	1	by	by	ADP
fbem-3027	92	2	strengthening	strengthen	VERB
fbem-3027	92	3	the	the	DET
fbem-3027	92	4	tripartite	tripartite	ADJ
fbem-3027	92	5	contact	contact	NOUN
fbem-3027	92	6	between	between	ADP
fbem-3027	92	7	the	the	DET
fbem-3027	92	8	government	government	NOUN
fbem-3027	92	9	,	,	PUNCT
fbem-3027	92	10	taxpayers	taxpayer	NOUN
fbem-3027	92	11	and	and	CCONJ
fbem-3027	92	12	tax	tax	NOUN
fbem-3027	92	13	-	-	PUNCT
fbem-3027	92	14	related	relate	VERB
fbem-3027	92	15	platforms	platform	NOUN
fbem-3027	92	16	,	,	PUNCT
fbem-3027	92	17	we	we	PRON
fbem-3027	92	18	will	will	AUX
fbem-3027	92	19	promote	promote	VERB
fbem-3027	92	20	the	the	DET
fbem-3027	92	21	docking	docking	NOUN
fbem-3027	92	22	and	and	CCONJ
fbem-3027	92	23	sharing	sharing	NOUN
fbem-3027	92	24	of	of	ADP
fbem-3027	92	25	taxrelated	taxrelated	ADJ
fbem-3027	92	26	information	information	NOUN
fbem-3027	92	27	among	among	ADP
fbem-3027	92	28	tax	tax	NOUN
fbem-3027	92	29	systems	system	NOUN
fbem-3027	92	30	,	,	PUNCT
fbem-3027	92	31	non	non	ADJ
fbem-3027	92	32	-	-	ADJ
fbem-3027	92	33	tax	tax	ADJ
fbem-3027	92	34	systems	system	NOUN
fbem-3027	92	35	and	and	CCONJ
fbem-3027	92	36	technical	technical	ADJ
fbem-3027	92	37	departments	department	NOUN
fbem-3027	92	38	,	,	PUNCT
fbem-3027	92	39	and	and	CCONJ
fbem-3027	92	40	reduce	reduce	VERB
fbem-3027	92	41	the	the	DET
fbem-3027	92	42	actual	actual	ADJ
fbem-3027	92	43	risks	risk	NOUN
fbem-3027	92	44	caused	cause	VERB
fbem-3027	92	45	by	by	ADP
fbem-3027	92	46	information	information	NOUN
fbem-3027	92	47	asymmetry	asymmetry	NOUN
fbem-3027	92	48	.	.	PUNCT
fbem-3027	93	1	the	the	DET
fbem-3027	93	2	information	information	NOUN
fbem-3027	93	3	sharing	sharing	NOUN
fbem-3027	93	4	center	center	NOUN
fbem-3027	93	5	is	be	AUX
fbem-3027	93	6	responsible	responsible	ADJ
fbem-3027	93	7	for	for	ADP
fbem-3027	93	8	the	the	DET
fbem-3027	93	9	collection	collection	NOUN
fbem-3027	93	10	,	,	PUNCT
fbem-3027	93	11	processing	processing	NOUN
fbem-3027	93	12	and	and	CCONJ
fbem-3027	93	13	analysis	analysis	NOUN
fbem-3027	93	14	of	of	ADP
fbem-3027	93	15	taxrelated	taxrelated	ADJ
fbem-3027	93	16	information	information	NOUN
fbem-3027	93	17	,	,	PUNCT
fbem-3027	93	18	tracking	track	VERB
fbem-3027	93	19	the	the	DET
fbem-3027	93	20	transaction	transaction	NOUN
fbem-3027	93	21	progress	progress	NOUN
fbem-3027	93	22	and	and	CCONJ
fbem-3027	93	23	income	income	NOUN
fbem-3027	93	24	of	of	ADP
fbem-3027	93	25	taxpayers	taxpayer	NOUN
fbem-3027	93	26	in	in	ADP
fbem-3027	93	27	real	real	ADJ
fbem-3027	93	28	time	time	NOUN
fbem-3027	93	29	,	,	PUNCT
fbem-3027	93	30	and	and	CCONJ
fbem-3027	93	31	ensuring	ensure	VERB
fbem-3027	93	32	the	the	DET
fbem-3027	93	33	effectiveness	effectiveness	NOUN
fbem-3027	93	34	of	of	ADP
fbem-3027	93	35	tax	tax	NOUN
fbem-3027	93	36	source	source	NOUN
fbem-3027	93	37	monitoring	monitoring	NOUN
fbem-3027	93	38	.	.	PUNCT
fbem-3027	94	1	second	second	ADJ
fbem-3027	94	2	,	,	PUNCT
fbem-3027	94	3	we	we	PRON
fbem-3027	94	4	should	should	AUX
fbem-3027	94	5	combine	combine	VERB
fbem-3027	94	6	withholding	withhold	VERB
fbem-3027	94	7	with	with	ADP
fbem-3027	94	8	platform	platform	NOUN
fbem-3027	94	9	supervision	supervision	NOUN
fbem-3027	94	10	mechanism	mechanism	NOUN
fbem-3027	94	11	.	.	PUNCT
fbem-3027	95	1	the	the	DET
fbem-3027	95	2	online	online	ADJ
fbem-3027	95	3	platform	platform	NOUN
fbem-3027	95	4	can	can	AUX
fbem-3027	95	5	obtain	obtain	VERB
fbem-3027	95	6	tax	tax	NOUN
fbem-3027	95	7	-	-	PUNCT
fbem-3027	95	8	related	relate	VERB
fbem-3027	95	9	information	information	NOUN
fbem-3027	95	10	of	of	ADP
fbem-3027	95	11	natural	natural	ADJ
fbem-3027	95	12	persons	person	NOUN
fbem-3027	95	13	in	in	ADP
fbem-3027	95	14	time	time	NOUN
fbem-3027	95	15	,	,	PUNCT
fbem-3027	95	16	and	and	CCONJ
fbem-3027	95	17	have	have	VERB
fbem-3027	95	18	a	a	DET
fbem-3027	95	19	better	well	ADJ
fbem-3027	95	20	understanding	understanding	NOUN
fbem-3027	95	21	of	of	ADP
fbem-3027	95	22	the	the	DET
fbem-3027	95	23	transaction	transaction	NOUN
fbem-3027	95	24	status	status	NOUN
fbem-3027	95	25	of	of	ADP
fbem-3027	95	26	natural	natural	ADJ
fbem-3027	95	27	persons	person	NOUN
fbem-3027	95	28	.	.	PUNCT
fbem-3027	96	1	it	it	PRON
fbem-3027	96	2	is	be	AUX
fbem-3027	96	3	more	more	ADV
fbem-3027	96	4	convenient	convenient	ADJ
fbem-3027	96	5	to	to	PART
fbem-3027	96	6	carry	carry	VERB
fbem-3027	96	7	out	out	ADP
fbem-3027	96	8	withholding	withholding	NOUN
fbem-3027	96	9	and	and	CCONJ
fbem-3027	96	10	payment	payment	NOUN
fbem-3027	96	11	work	work	NOUN
fbem-3027	96	12	.	.	PUNCT
fbem-3027	97	1	the	the	DET
fbem-3027	97	2	tax	tax	NOUN
fbem-3027	97	3	authorities	authority	NOUN
fbem-3027	97	4	only	only	ADV
fbem-3027	97	5	need	need	VERB
fbem-3027	97	6	to	to	PART
fbem-3027	97	7	recheck	recheck	VERB
fbem-3027	97	8	the	the	DET
fbem-3027	97	9	tax	tax	NOUN
fbem-3027	97	10	deduction	deduction	NOUN
fbem-3027	97	11	work	work	NOUN
fbem-3027	97	12	of	of	ADP
fbem-3027	97	13	the	the	DET
fbem-3027	97	14	platform	platform	NOUN
fbem-3027	97	15	through	through	ADP
fbem-3027	97	16	the	the	DET
fbem-3027	97	17	tax	tax	NOUN
fbem-3027	97	18	-	-	PUNCT
fbem-3027	97	19	related	relate	VERB
fbem-3027	97	20	data	datum	NOUN
fbem-3027	97	21	of	of	ADP
fbem-3027	97	22	the	the	DET
fbem-3027	97	23	information	information	NOUN
fbem-3027	97	24	sharing	sharing	NOUN
fbem-3027	97	25	center	center	NOUN
fbem-3027	97	26	,	,	PUNCT
fbem-3027	97	27	formulate	formulate	VERB
fbem-3027	97	28	the	the	DET
fbem-3027	97	29	punishment	punishment	NOUN
fbem-3027	97	30	standard	standard	NOUN
fbem-3027	97	31	,	,	PUNCT
fbem-3027	97	32	hold	hold	VERB
fbem-3027	97	33	the	the	DET
fbem-3027	97	34	withholding	withholding	NOUN
fbem-3027	97	35	agents	agent	NOUN
fbem-3027	97	36	accountable	accountable	ADJ
fbem-3027	97	37	for	for	ADP
fbem-3027	97	38	their	their	PRON
fbem-3027	97	39	disorderly	disorderly	ADJ
fbem-3027	97	40	actions	action	NOUN
fbem-3027	97	41	,	,	PUNCT
fbem-3027	97	42	and	and	CCONJ
fbem-3027	97	43	improve	improve	VERB
fbem-3027	97	44	the	the	DET
fbem-3027	97	45	inspection	inspection	NOUN
fbem-3027	97	46	efficiency	efficiency	NOUN
fbem-3027	97	47	.	.	PUNCT
fbem-3027	98	1	references	reference	NOUN
fbem-3027	98	2	[	[	X
fbem-3027	98	3	1	1	NUM
fbem-3027	98	4	]	]	PUNCT
fbem-3027	98	5	chen	chen	PROPN
fbem-3027	98	6	yongqi	yongqi	PROPN
fbem-3027	98	7	.	.	PUNCT
fbem-3027	99	1	research	research	NOUN
fbem-3027	99	2	on	on	ADP
fbem-3027	99	3	tax	tax	NOUN
fbem-3027	99	4	compliance	compliance	NOUN
fbem-3027	99	5	based	base	VERB
fbem-3027	99	6	on	on	ADP
fbem-3027	99	7	the	the	DET
fbem-3027	99	8	characteristics	characteristic	NOUN
fbem-3027	99	9	of	of	ADP
fbem-3027	99	10	digital	digital	PROPN
fbem-3027	99	11	economy[j	economy[j	PROPN
fbem-3027	99	12	]	]	PUNCT
fbem-3027	99	13	.	.	PUNCT
fbem-3027	100	1	china	china	PROPN
fbem-3027	100	2	cpa	cpa	PROPN
fbem-3027	100	3	,	,	PUNCT
fbem-3027	100	4	2022(11):108	2022(11):108	NUM
fbem-3027	100	5	-	-	SYM
fbem-3027	100	6	110	110	NUM
fbem-3027	100	7	.	.	PUNCT
fbem-3027	101	1	doi:10.16292	doi:10.16292	NOUN
fbem-3027	101	2	/	/	SYM
fbem-3027	101	3	j.cnki.issn10096345.2022.11.026	j.cnki.issn10096345.2022.11.026	PROPN
fbem-3027	101	4	.	.	PUNCT
fbem-3027	102	1	[	[	X
fbem-3027	102	2	2	2	X
fbem-3027	102	3	]	]	PUNCT
fbem-3027	102	4	wang	wang	PROPN
fbem-3027	102	5	y.	y.	PROPN
fbem-3027	102	6	digital	digital	PROPN
fbem-3027	102	7	economy	economy	PROPN
fbem-3027	102	8	era	era	NOUN
fbem-3027	102	9	:	:	PUNCT
fbem-3027	102	10	challenges	challenge	NOUN
fbem-3027	102	11	and	and	CCONJ
fbem-3027	102	12	governance	governance	NOUN
fbem-3027	102	13	of	of	ADP
fbem-3027	102	14	tax	tax	NOUN
fbem-3027	102	15	collection	collection	NOUN
fbem-3027	102	16	in	in	ADP
fbem-3027	102	17	platform	platform	NOUN
fbem-3027	102	18	economy	economy	NOUN
fbem-3027	103	1	[	[	X
fbem-3027	103	2	j	j	X
fbem-3027	103	3	]	]	X
fbem-3027	103	4	.	.	PUNCT
fbem-3027	104	1	jiangsu	jiangsu	PROPN
fbem-3027	104	2	business	business	PROPN
fbem-3027	104	3	theory,2022(11):21	theory,2022(11):21	PROPN
fbem-3027	104	4	-	-	PUNCT
fbem-3027	104	5	26	26	NUM
fbem-3027	104	6	.	.	PUNCT
fbem-3027	105	1	doi:10.13395	doi:10.13395	PROPN
fbem-3027	105	2	/	/	SYM
fbem-3027	105	3	j.cnki.issn.10090061.2022.11.012	j.cnki.issn.10090061.2022.11.012	NOUN
fbem-3027	105	4	.	.	PUNCT
fbem-3027	106	1	[	[	X
fbem-3027	106	2	3	3	X
fbem-3027	106	3	]	]	X
fbem-3027	106	4	zhou	zhou	PROPN
fbem-3027	106	5	chuanfei	chuanfei	PROPN
fbem-3027	106	6	.	.	PUNCT
fbem-3027	107	1	international	international	ADJ
fbem-3027	107	2	comparison	comparison	NOUN
fbem-3027	107	3	and	and	CCONJ
fbem-3027	107	4	reference	reference	NOUN
fbem-3027	107	5	of	of	ADP
fbem-3027	107	6	vat	vat	NOUN
fbem-3027	107	7	collection	collection	NOUN
fbem-3027	107	8	and	and	CCONJ
fbem-3027	107	9	management	management	NOUN
fbem-3027	107	10	of	of	ADP
fbem-3027	107	11	platform	platform	NOUN
fbem-3027	107	12	economy	economy	NOUN
fbem-3027	107	13	based	base	VERB
fbem-3027	107	14	on	on	ADP
fbem-3027	107	15	platform	platform	NOUN
fbem-3027	107	16	liability	liability	NOUN
fbem-3027	107	17	[	[	X
fbem-3027	107	18	j	j	X
fbem-3027	107	19	]	]	X
fbem-3027	107	20	.	.	PUNCT
fbem-3027	108	1	journal	journal	PROPN
fbem-3027	108	2	of	of	ADP
fbem-3027	108	3	hunan	hunan	PROPN
fbem-3027	108	4	higher	higher	PROPN
fbem-3027	108	5	institute	institute	PROPN
fbem-3027	108	6	of	of	ADP
fbem-3027	108	7	taxation,2022,35(05):54	taxation,2022,35(05):54	PROPN
fbem-3027	108	8	-	-	SYM
fbem-3027	108	9	58	58	NUM
fbem-3027	108	10	.	.	PUNCT
fbem-3027	109	1	[	[	X
fbem-3027	109	2	4	4	X
fbem-3027	109	3	]	]	PUNCT
fbem-3027	109	4	wang	wang	PROPN
fbem-3027	109	5	dong	dong	PROPN
fbem-3027	109	6	,	,	PUNCT
fbem-3027	109	7	luo	luo	PROPN
fbem-3027	109	8	jingwei	jingwei	PROPN
fbem-3027	109	9	.	.	PUNCT
fbem-3027	110	1	the	the	DET
fbem-3027	110	2	current	current	ADJ
fbem-3027	110	3	problems	problem	NOUN
fbem-3027	110	4	and	and	CCONJ
fbem-3027	110	5	optimization	optimization	NOUN
fbem-3027	110	6	path	path	NOUN
fbem-3027	110	7	of	of	ADP
fbem-3027	110	8	constructing	construct	VERB
fbem-3027	110	9	the	the	DET
fbem-3027	110	10	taxation	taxation	NOUN
fbem-3027	110	11	system	system	NOUN
fbem-3027	110	12	of	of	ADP
fbem-3027	110	13	digital	digital	ADJ
fbem-3027	110	14	economy	economy	NOUN
fbem-3027	110	15	in	in	ADP
fbem-3027	110	16	china	china	PROPN
fbem-3027	111	1	[	[	X
fbem-3027	111	2	j	j	X
fbem-3027	111	3	/	/	SYM
fbem-3027	111	4	ol	ol	PROPN
fbem-3027	111	5	]	]	PUNCT
fbem-3027	111	6	.	.	PUNCT
fbem-3027	112	1	journal	journal	PROPN
fbem-3027	112	2	of	of	ADP
fbem-3027	112	3	chongqing	chongqing	PROPN
fbem-3027	112	4	university	university	PROPN
fbem-3027	112	5	of	of	ADP
fbem-3027	112	6	posts	post	NOUN
fbem-3027	112	7	and	and	CCONJ
fbem-3027	112	8	telecommunications	telecommunication	NOUN
fbem-3027	112	9	(	(	PUNCT
fbem-3027	112	10	social	social	ADJ
fbem-3027	112	11	science	science	NOUN
fbem-3027	112	12	edition):1	edition):1	NOUN
fbem-3027	112	13	-	-	SYM
fbem-3027	112	14	15	15	NUM
fbem-3027	113	1	[	[	NOUN
fbem-3027	113	2	2022	2022	NUM
fbem-3027	113	3	-	-	SYM
fbem-3027	113	4	11	11	NUM
fbem-3027	113	5	-	-	SYM
fbem-3027	113	6	13	13	NUM
fbem-3027	113	7	]	]	PUNCT
fbem-3027	113	8	.	.	PUNCT
fbem-3027	114	1	http://kns.cnki.net/kcms/detail/50.1180.c.20221008.1650.006	http://kns.cnki.net/kcms/detail/50.1180.c.20221008.1650.006	NOUN
fbem-3027	114	2	.html	.html	PUNCT
fbem-3027	115	1	[	[	X
fbem-3027	115	2	5	5	X
fbem-3027	115	3	]	]	PUNCT
fbem-3027	115	4	he	he	PRON
fbem-3027	115	5	dan	dan	PROPN
fbem-3027	115	6	.	.	PROPN
fbem-3027	115	7	challenges	challenge	NOUN
fbem-3027	115	8	and	and	CCONJ
fbem-3027	115	9	countermeasures	countermeasure	NOUN
fbem-3027	115	10	of	of	ADP
fbem-3027	115	11	china	china	PROPN
fbem-3027	115	12	's	's	PART
fbem-3027	115	13	tax	tax	NOUN
fbem-3027	115	14	collection	collection	NOUN
fbem-3027	115	15	and	and	CCONJ
fbem-3027	115	16	administration	administration	NOUN
fbem-3027	115	17	in	in	ADP
fbem-3027	115	18	the	the	DET
fbem-3027	115	19	digital	digital	ADJ
fbem-3027	115	20	economy	economy	NOUN
fbem-3027	116	1	[	[	X
fbem-3027	116	2	j	j	X
fbem-3027	116	3	]	]	X
fbem-3027	116	4	.	.	PUNCT
fbem-3027	117	1	finance	finance	NOUN
fbem-3027	117	2	and	and	CCONJ
fbem-3027	117	3	accounting	account	VERB
fbem-3027	117	4	research,2022(07):18	research,2022(07):18	NOUN
fbem-3027	117	5	-	-	PUNCT
fbem-3027	117	6	23	23	NUM
fbem-3027	117	7	.	.	PUNCT
fbem-3027	118	1	[	[	X
fbem-3027	118	2	6	6	NUM
fbem-3027	118	3	]	]	X
fbem-3027	118	4	feng	feng	PROPN
fbem-3027	118	5	qian	qian	PROPN
fbem-3027	118	6	,	,	PUNCT
fbem-3027	118	7	han	han	PROPN
fbem-3027	118	8	tingting	tingting	PROPN
fbem-3027	118	9	,	,	PUNCT
fbem-3027	118	10	zhai	zhai	PROPN
fbem-3027	118	11	xiaojie	xiaojie	PROPN
fbem-3027	118	12	,	,	PUNCT
fbem-3027	118	13	li	li	PROPN
fbem-3027	118	14	teng	teng	PROPN
fbem-3027	118	15	.	.	PUNCT
fbem-3027	119	1	analysis	analysis	NOUN
fbem-3027	119	2	of	of	ADP
fbem-3027	119	3	taxation	taxation	NOUN
fbem-3027	119	4	issues	issue	NOUN
fbem-3027	119	5	in	in	ADP
fbem-3027	119	6	digital	digital	ADJ
fbem-3027	119	7	economy	economy	NOUN
fbem-3027	119	8	-	-	PUNCT
fbem-3027	119	9	related	relate	VERB
fbem-3027	119	10	industries	industry	NOUN
fbem-3027	119	11	:	:	PUNCT
fbem-3027	119	12	the	the	DET
fbem-3027	119	13	case	case	NOUN
fbem-3027	119	14	of	of	ADP
fbem-3027	119	15	shandong	shandong	PROPN
fbem-3027	119	16	province[j	province[j	PROPN
fbem-3027	119	17	]	]	PUNCT
fbem-3027	119	18	.	.	PUNCT
fbem-3027	120	1	jilin	jilin	PROPN
fbem-3027	120	2	finance	finance	PROPN
fbem-3027	120	3	research,2022(06):2629	research,2022(06):2629	PROPN
fbem-3027	120	4	.	.	PUNCT
fbem-3027	121	1	[	[	X
fbem-3027	121	2	7	7	X
fbem-3027	121	3	]	]	X
fbem-3027	121	4	du	du	X
fbem-3027	121	5	jing	jing	PROPN
fbem-3027	121	6	.	.	PUNCT
fbem-3027	122	1	research	research	NOUN
fbem-3027	122	2	on	on	ADP
fbem-3027	122	3	the	the	DET
fbem-3027	122	4	application	application	NOUN
fbem-3027	122	5	of	of	ADP
fbem-3027	122	6	"	"	PUNCT
fbem-3027	122	7	blockchain+taxation	blockchain+taxation	NOUN
fbem-3027	122	8	"	"	PUNCT
fbem-3027	122	9	in	in	ADP
fbem-3027	122	10	tax	tax	NOUN
fbem-3027	122	11	collection	collection	NOUN
fbem-3027	122	12	and	and	CCONJ
fbem-3027	122	13	management	management	NOUN
fbem-3027	122	14	of	of	ADP
fbem-3027	122	15	lincang	lincang	PROPN
fbem-3027	122	16	city[d	city[d	PROPN
fbem-3027	122	17	]	]	PUNCT
fbem-3027	122	18	.	.	PUNCT
fbem-3027	123	1	yunnan	yunnan	PROPN
fbem-3027	123	2	normal	normal	ADJ
fbem-3027	123	3	university	university	NOUN
fbem-3027	123	4	,	,	PUNCT
fbem-3027	123	5	2022	2022	NUM
fbem-3027	123	6	.	.	PUNCT
fbem-3027	124	1	doi:10.27459	doi:10.27459	NOUN
fbem-3027	124	2	/	/	SYM
fbem-3027	124	3	d.cnki.gynfc.2022.001088	d.cnki.gynfc.2022.001088	NOUN
fbem-3027	124	4	.	.	PUNCT
fbem-3027	125	1	[	[	X
fbem-3027	125	2	8	8	NUM
fbem-3027	125	3	]	]	X
fbem-3027	125	4	liu	liu	PROPN
fbem-3027	125	5	shumei	shumei	PROPN
fbem-3027	125	6	.	.	PUNCT
fbem-3027	126	1	the	the	DET
fbem-3027	126	2	breakthrough	breakthrough	NOUN
fbem-3027	126	3	of	of	ADP
fbem-3027	126	4	the	the	DET
fbem-3027	126	5	"	"	PUNCT
fbem-3027	126	6	two	two	NUM
fbem-3027	126	7	-	-	PUNCT
fbem-3027	126	8	pillar	pillar	NOUN
fbem-3027	126	9	"	"	PUNCT
fbem-3027	126	10	scheme	scheme	NOUN
fbem-3027	126	11	to	to	ADP
fbem-3027	126	12	the	the	DET
fbem-3027	126	13	existing	exist	VERB
fbem-3027	126	14	international	international	ADJ
fbem-3027	126	15	tax	tax	NOUN
fbem-3027	126	16	rules	rule	NOUN
fbem-3027	126	17	and	and	CCONJ
fbem-3027	126	18	china	china	PROPN
fbem-3027	126	19	's	's	PART
fbem-3027	126	20	response	response	NOUN
fbem-3027	127	1	[	[	X
fbem-3027	127	2	d	d	X
fbem-3027	127	3	]	]	X
fbem-3027	127	4	.	.	PUNCT
fbem-3027	128	1	hebei	hebei	PROPN
fbem-3027	128	2	university	university	PROPN
fbem-3027	128	3	of	of	ADP
fbem-3027	128	4	economics	economic	NOUN
fbem-3027	128	5	and	and	CCONJ
fbem-3027	128	6	business	business	NOUN
fbem-3027	128	7	,	,	PUNCT
fbem-3027	128	8	2022	2022	NUM
fbem-3027	128	9	.	.	PUNCT
fbem-3027	129	1	doi:10.27106	doi:10.27106	ADJ
fbem-3027	129	2	/	/	SYM
fbem-3027	129	3	d.cnki.ghbju.2022.000516	d.cnki.ghbju.2022.000516	ADJ
fbem-3027	129	4	.	.	PUNCT
fbem-3027	130	1	[	[	X
fbem-3027	130	2	9	9	NUM
fbem-3027	130	3	]	]	X
fbem-3027	130	4	han	han	PROPN
fbem-3027	130	5	yilei	yilei	PROPN
fbem-3027	130	6	.	.	PUNCT
fbem-3027	131	1	challenges	challenge	NOUN
fbem-3027	131	2	and	and	CCONJ
fbem-3027	131	3	responses	response	NOUN
fbem-3027	131	4	of	of	ADP
fbem-3027	131	5	the	the	DET
fbem-3027	131	6	digital	digital	ADJ
fbem-3027	131	7	economy	economy	NOUN
fbem-3027	131	8	to	to	ADP
fbem-3027	131	9	cross	cross	ADJ
fbem-3027	131	10	-	-	ADJ
fbem-3027	131	11	border	border	ADJ
fbem-3027	131	12	tax	tax	NOUN
fbem-3027	131	13	collection	collection	NOUN
fbem-3027	131	14	and	and	CCONJ
fbem-3027	131	15	management	management	NOUN
fbem-3027	132	1	[	[	X
fbem-3027	132	2	d	d	X
fbem-3027	132	3	]	]	X
fbem-3027	132	4	.	.	PUNCT
fbem-3027	133	1	hebei	hebei	PROPN
fbem-3027	133	2	university	university	PROPN
fbem-3027	133	3	of	of	ADP
fbem-3027	133	4	economics	economic	NOUN
fbem-3027	133	5	and	and	CCONJ
fbem-3027	133	6	business	business	NOUN
fbem-3027	133	7	,	,	PUNCT
fbem-3027	133	8	2022	2022	NUM
fbem-3027	133	9	.	.	PUNCT
fbem-3027	134	1	doi:10.27106	doi:10.27106	PROPN
fbem-3027	134	2	/	/	SYM
fbem-3027	134	3	d.cnki.ghbju.2022.000425	d.cnki.ghbju.2022.000425	NOUN
fbem-3027	134	4	.	.	PUNCT
fbem-3027	135	1	[	[	X
fbem-3027	135	2	10	10	NUM
fbem-3027	135	3	]	]	SYM
fbem-3027	135	4	hu	hu	PROPN
fbem-3027	135	5	xiaoying	xiaoying	PROPN
fbem-3027	135	6	.	.	PUNCT
fbem-3027	136	1	research	research	NOUN
fbem-3027	136	2	on	on	ADP
fbem-3027	136	3	the	the	DET
fbem-3027	136	4	challenges	challenge	NOUN
fbem-3027	136	5	of	of	ADP
fbem-3027	136	6	digital	digital	ADJ
fbem-3027	136	7	economy	economy	NOUN
fbem-3027	136	8	to	to	ADP
fbem-3027	136	9	international	international	ADJ
fbem-3027	136	10	tax	tax	NOUN
fbem-3027	136	11	rules	rule	NOUN
fbem-3027	136	12	and	and	CCONJ
fbem-3027	136	13	response	response	NOUN
fbem-3027	137	1	[	[	X
fbem-3027	137	2	d	d	X
fbem-3027	137	3	]	]	X
fbem-3027	137	4	.	.	PUNCT
fbem-3027	138	1	hebei	hebei	PROPN
fbem-3027	138	2	university	university	PROPN
fbem-3027	138	3	of	of	ADP
fbem-3027	138	4	economics	economic	NOUN
fbem-3027	138	5	and	and	CCONJ
fbem-3027	138	6	business	business	NOUN
fbem-3027	138	7	,	,	PUNCT
fbem-3027	138	8	2022	2022	NUM
fbem-3027	138	9	.	.	PUNCT
fbem-3027	139	1	doi:10.27106	doi:10.27106	PROPN
fbem-3027	139	2	/	/	SYM
fbem-3027	139	3	d.cnki.ghbju.2022.000545	d.cnki.ghbju.2022.000545	NOUN
fbem-3027	139	4	.	.	PUNCT
fbem-3027	140	1	[	[	X
fbem-3027	140	2	11	11	NUM
fbem-3027	140	3	]	]	X
fbem-3027	140	4	zhao	zhao	PROPN
fbem-3027	140	5	shiwen	shiwen	PROPN
fbem-3027	140	6	,	,	PUNCT
fbem-3027	140	7	hou	hou	PROPN
fbem-3027	140	8	zhifeng	zhifeng	PROPN
fbem-3027	140	9	.	.	PUNCT
fbem-3027	141	1	study	study	VERB
fbem-3027	141	2	on	on	ADP
fbem-3027	141	3	the	the	DET
fbem-3027	141	4	optimization	optimization	NOUN
fbem-3027	141	5	of	of	ADP
fbem-3027	141	6	ecommerce	ecommerce	NOUN
fbem-3027	141	7	tax	tax	NOUN
fbem-3027	141	8	collection	collection	NOUN
fbem-3027	141	9	and	and	CCONJ
fbem-3027	141	10	management	management	NOUN
fbem-3027	141	11	in	in	ADP
fbem-3027	141	12	c2c	c2c	PROPN
fbem-3027	141	13	mode	mode	NOUN
fbem-3027	141	14	in	in	ADP
fbem-3027	141	15	the	the	DET
fbem-3027	141	16	context	context	NOUN
fbem-3027	141	17	of	of	ADP
fbem-3027	141	18	digital	digital	PROPN
fbem-3027	141	19	economy[j	economy[j	PROPN
fbem-3027	141	20	]	]	PUNCT
fbem-3027	141	21	.	.	PUNCT
fbem-3027	142	1	gansu	gansu	PROPN
fbem-3027	142	2	finance,2022(04):8082	finance,2022(04):8082	PROPN
fbem-3027	142	3	+	+	PROPN
fbem-3027	142	4	71	71	NUM
fbem-3027	142	5	.	.	PUNCT