id	sid	tid	token	lemma	pos
fbem-31287	1	1	frontiers	frontier	NOUN
fbem-31287	1	2	in	in	ADP
fbem-31287	1	3	business	business	NOUN
fbem-31287	1	4	,	,	PUNCT
fbem-31287	1	5	economics	economic	NOUN
fbem-31287	1	6	and	and	CCONJ
fbem-31287	1	7	management	management	NOUN
fbem-31287	1	8	issn	issn	PROPN
fbem-31287	1	9	:	:	PUNCT
fbem-31287	1	10	2766	2766	NUM
fbem-31287	1	11	-	-	PUNCT
fbem-31287	1	12	824x	824x	NUM
fbem-31287	1	13	|	|	ADJ
fbem-31287	1	14	vol	vol	NOUN
fbem-31287	1	15	.	.	PROPN
fbem-31287	1	16	20	20	NUM
fbem-31287	1	17	,	,	PUNCT
fbem-31287	1	18	no	no	INTJ
fbem-31287	1	19	.	.	NOUN
fbem-31287	1	20	1	1	NUM
fbem-31287	1	21	,	,	PUNCT
fbem-31287	1	22	2025	2025	NUM
fbem-31287	1	23	30	30	NUM
fbem-31287	1	24	study	study	NOUN
fbem-31287	1	25	on	on	ADP
fbem-31287	1	26	the	the	DET
fbem-31287	1	27	impact	impact	NOUN
fbem-31287	1	28	of	of	ADP
fbem-31287	1	29	national	national	ADJ
fbem-31287	1	30	audit	audit	NOUN
fbem-31287	1	31	on	on	ADP
fbem-31287	1	32	illegal	illegal	ADJ
fbem-31287	1	33	tax	tax	NOUN
fbem-31287	1	34	avoidance	avoidance	NOUN
fbem-31287	1	35	behavior	behavior	NOUN
fbem-31287	1	36	of	of	ADP
fbem-31287	1	37	enterprises	enterprise	NOUN
fbem-31287	1	38	tumarisi	tumarisi	VERB
fbem-31287	1	39	abasi	abasi	NOUN
fbem-31287	1	40	*	*	PUNCT
fbem-31287	1	41	school	school	NOUN
fbem-31287	1	42	of	of	ADP
fbem-31287	1	43	northwest	northwest	PROPN
fbem-31287	1	44	university	university	PROPN
fbem-31287	1	45	of	of	ADP
fbem-31287	1	46	political	political	ADJ
fbem-31287	1	47	science	science	NOUN
fbem-31287	1	48	and	and	CCONJ
fbem-31287	1	49	law	law	NOUN
fbem-31287	1	50	shaanxi	shaanxi	PROPN
fbem-31287	1	51	710000	710000	NUM
fbem-31287	1	52	,	,	PUNCT
fbem-31287	1	53	china	china	PROPN
fbem-31287	1	54	*	*	PUNCT
fbem-31287	1	55	corresponding	correspond	VERB
fbem-31287	1	56	author	author	NOUN
fbem-31287	1	57	:	:	PUNCT
fbem-31287	1	58	tumarisi	tumarisi	ADJ
fbem-31287	1	59	abasi	abasi	NOUN
fbem-31287	1	60	(	(	PUNCT
fbem-31287	1	61	email	email	NOUN
fbem-31287	1	62	:	:	PUNCT
fbem-31287	1	63	2100265128@qq.com	2100265128@qq.com	NUM
fbem-31287	1	64	)	)	PUNCT
fbem-31287	1	65	abstract	abstract	NOUN
fbem-31287	1	66	:	:	PUNCT
fbem-31287	1	67	since	since	SCONJ
fbem-31287	1	68	the	the	DET
fbem-31287	1	69	conception	conception	NOUN
fbem-31287	1	70	of	of	ADP
fbem-31287	1	71	the	the	DET
fbem-31287	1	72	state	state	NOUN
fbem-31287	1	73	,	,	PUNCT
fbem-31287	1	74	taxation	taxation	NOUN
fbem-31287	1	75	has	have	AUX
fbem-31287	1	76	played	play	VERB
fbem-31287	1	77	an	an	DET
fbem-31287	1	78	important	important	ADJ
fbem-31287	1	79	and	and	CCONJ
fbem-31287	1	80	irreplaceable	irreplaceable	ADJ
fbem-31287	1	81	role	role	NOUN
fbem-31287	1	82	in	in	ADP
fbem-31287	1	83	the	the	DET
fbem-31287	1	84	economic	economic	ADJ
fbem-31287	1	85	structure	structure	NOUN
fbem-31287	1	86	of	of	ADP
fbem-31287	1	87	the	the	DET
fbem-31287	1	88	country	country	NOUN
fbem-31287	1	89	and	and	CCONJ
fbem-31287	1	90	is	be	AUX
fbem-31287	1	91	the	the	DET
fbem-31287	1	92	main	main	ADJ
fbem-31287	1	93	source	source	NOUN
fbem-31287	1	94	of	of	ADP
fbem-31287	1	95	its	its	PRON
fbem-31287	1	96	general	general	ADJ
fbem-31287	1	97	revenue	revenue	NOUN
fbem-31287	1	98	.	.	PUNCT
fbem-31287	2	1	with	with	ADP
fbem-31287	2	2	a	a	DET
fbem-31287	2	3	sound	sound	ADJ
fbem-31287	2	4	tax	tax	NOUN
fbem-31287	2	5	system	system	NOUN
fbem-31287	2	6	,	,	PUNCT
fbem-31287	2	7	the	the	DET
fbem-31287	2	8	state	state	NOUN
fbem-31287	2	9	can	can	AUX
fbem-31287	2	10	continuously	continuously	ADV
fbem-31287	2	11	activate	activate	VERB
fbem-31287	2	12	the	the	DET
fbem-31287	2	13	engine	engine	NOUN
fbem-31287	2	14	of	of	ADP
fbem-31287	2	15	social	social	ADJ
fbem-31287	2	16	and	and	CCONJ
fbem-31287	2	17	economic	economic	ADJ
fbem-31287	2	18	development	development	NOUN
fbem-31287	2	19	.	.	PUNCT
fbem-31287	3	1	however	however	ADV
fbem-31287	3	2	,	,	PUNCT
fbem-31287	3	3	since	since	SCONJ
fbem-31287	3	4	the	the	DET
fbem-31287	3	5	introduction	introduction	NOUN
fbem-31287	3	6	of	of	ADP
fbem-31287	3	7	the	the	DET
fbem-31287	3	8	tax	tax	NOUN
fbem-31287	3	9	system	system	NOUN
fbem-31287	3	10	,	,	PUNCT
fbem-31287	3	11	many	many	ADJ
fbem-31287	3	12	tax	tax	NOUN
fbem-31287	3	13	-	-	PUNCT
fbem-31287	3	14	related	relate	VERB
fbem-31287	3	15	issues	issue	NOUN
fbem-31287	3	16	have	have	AUX
fbem-31287	3	17	arisen	arise	VERB
fbem-31287	3	18	and	and	CCONJ
fbem-31287	3	19	some	some	DET
fbem-31287	3	20	illegal	illegal	ADJ
fbem-31287	3	21	tax	tax	NOUN
fbem-31287	3	22	evasion	evasion	NOUN
fbem-31287	3	23	has	have	AUX
fbem-31287	3	24	become	become	VERB
fbem-31287	3	25	a	a	DET
fbem-31287	3	26	matter	matter	NOUN
fbem-31287	3	27	of	of	ADP
fbem-31287	3	28	public	public	ADJ
fbem-31287	3	29	concern	concern	NOUN
fbem-31287	3	30	.	.	PUNCT
fbem-31287	4	1	state	state	NOUN
fbem-31287	4	2	auditors	auditor	NOUN
fbem-31287	4	3	have	have	VERB
fbem-31287	4	4	certain	certain	ADJ
fbem-31287	4	5	statutory	statutory	ADJ
fbem-31287	4	6	responsibilities	responsibility	NOUN
fbem-31287	4	7	that	that	PRON
fbem-31287	4	8	require	require	VERB
fbem-31287	4	9	them	they	PRON
fbem-31287	4	10	to	to	PART
fbem-31287	4	11	examine	examine	VERB
fbem-31287	4	12	and	and	CCONJ
fbem-31287	4	13	monitor	monitor	VERB
fbem-31287	4	14	the	the	DET
fbem-31287	4	15	tax	tax	NOUN
fbem-31287	4	16	practices	practice	NOUN
fbem-31287	4	17	of	of	ADP
fbem-31287	4	18	corporate	corporate	ADJ
fbem-31287	4	19	enterprises	enterprise	NOUN
fbem-31287	4	20	.	.	PUNCT
fbem-31287	5	1	they	they	PRON
fbem-31287	5	2	need	need	VERB
fbem-31287	5	3	to	to	PART
fbem-31287	5	4	accurately	accurately	ADV
fbem-31287	5	5	assess	assess	VERB
fbem-31287	5	6	a	a	DET
fbem-31287	5	7	company	company	NOUN
fbem-31287	5	8	's	's	PART
fbem-31287	5	9	tax	tax	NOUN
fbem-31287	5	10	avoidance	avoidance	NOUN
fbem-31287	5	11	,	,	PUNCT
fbem-31287	5	12	tax	tax	NOUN
fbem-31287	5	13	savings	saving	NOUN
fbem-31287	5	14	,	,	PUNCT
fbem-31287	5	15	shifting	shift	VERB
fbem-31287	5	16	schemes	scheme	NOUN
fbem-31287	5	17	,	,	PUNCT
fbem-31287	5	18	tax	tax	NOUN
fbem-31287	5	19	evasion	evasion	NOUN
fbem-31287	5	20	and	and	CCONJ
fbem-31287	5	21	omissions	omission	NOUN
fbem-31287	5	22	and	and	CCONJ
fbem-31287	5	23	other	other	ADJ
fbem-31287	5	24	actions	action	NOUN
fbem-31287	5	25	and	and	CCONJ
fbem-31287	5	26	reasonably	reasonably	ADV
fbem-31287	5	27	determine	determine	VERB
fbem-31287	5	28	the	the	DET
fbem-31287	5	29	legal	legal	ADJ
fbem-31287	5	30	liability	liability	NOUN
fbem-31287	5	31	in	in	ADP
fbem-31287	5	32	their	their	PRON
fbem-31287	5	33	tax	tax	NOUN
fbem-31287	5	34	schemes	scheme	NOUN
fbem-31287	5	35	.	.	PUNCT
fbem-31287	6	1	tax	tax	NOUN
fbem-31287	6	2	avoidance	avoidance	NOUN
fbem-31287	6	3	is	be	AUX
fbem-31287	6	4	not	not	PART
fbem-31287	6	5	only	only	ADV
fbem-31287	6	6	a	a	DET
fbem-31287	6	7	global	global	ADJ
fbem-31287	6	8	problem	problem	NOUN
fbem-31287	6	9	that	that	PRON
fbem-31287	6	10	may	may	AUX
fbem-31287	6	11	have	have	VERB
fbem-31287	6	12	adverse	adverse	ADJ
fbem-31287	6	13	economic	economic	ADJ
fbem-31287	6	14	consequences	consequence	NOUN
fbem-31287	6	15	,	,	PUNCT
fbem-31287	6	16	harm	harm	VERB
fbem-31287	6	17	the	the	DET
fbem-31287	6	18	long	long	ADJ
fbem-31287	6	19	-	-	PUNCT
fbem-31287	6	20	term	term	NOUN
fbem-31287	6	21	interests	interest	NOUN
fbem-31287	6	22	of	of	ADP
fbem-31287	6	23	the	the	DET
fbem-31287	6	24	state	state	NOUN
fbem-31287	6	25	,	,	PUNCT
fbem-31287	6	26	reduce	reduce	VERB
fbem-31287	6	27	public	public	ADJ
fbem-31287	6	28	revenues	revenue	NOUN
fbem-31287	6	29	and	and	CCONJ
fbem-31287	6	30	undermine	undermine	VERB
fbem-31287	6	31	the	the	DET
fbem-31287	6	32	foundations	foundation	NOUN
fbem-31287	6	33	of	of	ADP
fbem-31287	6	34	the	the	DET
fbem-31287	6	35	state	state	NOUN
fbem-31287	6	36	,	,	PUNCT
fbem-31287	6	37	but	but	CCONJ
fbem-31287	6	38	it	it	PRON
fbem-31287	6	39	is	be	AUX
fbem-31287	6	40	also	also	ADV
fbem-31287	6	41	closely	closely	ADV
fbem-31287	6	42	related	relate	VERB
fbem-31287	6	43	to	to	ADP
fbem-31287	6	44	the	the	DET
fbem-31287	6	45	social	social	ADJ
fbem-31287	6	46	and	and	CCONJ
fbem-31287	6	47	economic	economic	ADJ
fbem-31287	6	48	order	order	NOUN
fbem-31287	6	49	and	and	CCONJ
fbem-31287	6	50	can	can	AUX
fbem-31287	6	51	affect	affect	VERB
fbem-31287	6	52	the	the	DET
fbem-31287	6	53	normal	normal	ADJ
fbem-31287	6	54	business	business	NOUN
fbem-31287	6	55	operations	operation	NOUN
fbem-31287	6	56	of	of	ADP
fbem-31287	6	57	enterprises	enterprise	NOUN
fbem-31287	6	58	.	.	PUNCT
fbem-31287	7	1	for	for	ADP
fbem-31287	7	2	this	this	DET
fbem-31287	7	3	reason	reason	NOUN
fbem-31287	7	4	,	,	PUNCT
fbem-31287	7	5	exploring	explore	VERB
fbem-31287	7	6	the	the	DET
fbem-31287	7	7	impact	impact	NOUN
fbem-31287	7	8	of	of	ADP
fbem-31287	7	9	national	national	ADJ
fbem-31287	7	10	audits	audits	NOUN
fbem-31287	7	11	on	on	ADP
fbem-31287	7	12	corporate	corporate	ADJ
fbem-31287	7	13	tax	tax	NOUN
fbem-31287	7	14	avoidance	avoidance	NOUN
fbem-31287	7	15	will	will	AUX
fbem-31287	7	16	be	be	AUX
fbem-31287	7	17	the	the	DET
fbem-31287	7	18	focus	focus	NOUN
fbem-31287	7	19	of	of	ADP
fbem-31287	7	20	this	this	DET
fbem-31287	7	21	paper	paper	NOUN
fbem-31287	7	22	.	.	PUNCT
fbem-31287	8	1	keywords	keyword	NOUN
fbem-31287	8	2	:	:	PUNCT
fbem-31287	8	3	national	national	ADJ
fbem-31287	8	4	audit	audit	NOUN
fbem-31287	8	5	;	;	PUNCT
fbem-31287	8	6	corporate	corporate	ADJ
fbem-31287	8	7	tax	tax	NOUN
fbem-31287	8	8	avoidance	avoidance	NOUN
fbem-31287	8	9	;	;	PUNCT
fbem-31287	8	10	tax	tax	NOUN
fbem-31287	8	11	system	system	NOUN
fbem-31287	8	12	.	.	PUNCT
fbem-31287	9	1	1	1	X
fbem-31287	9	2	.	.	X
fbem-31287	9	3	introduction	introduction	NOUN
fbem-31287	9	4	1.1	1.1	NUM
fbem-31287	9	5	.	.	PUNCT
fbem-31287	10	1	research	research	NOUN
fbem-31287	10	2	background	background	NOUN
fbem-31287	10	3	and	and	CCONJ
fbem-31287	10	4	significance	significance	NOUN
fbem-31287	10	5	in	in	ADP
fbem-31287	10	6	the	the	DET
fbem-31287	10	7	current	current	ADJ
fbem-31287	10	8	complex	complex	ADJ
fbem-31287	10	9	economic	economic	ADJ
fbem-31287	10	10	environment	environment	NOUN
fbem-31287	10	11	,	,	PUNCT
fbem-31287	10	12	tax	tax	NOUN
fbem-31287	10	13	as	as	ADP
fbem-31287	10	14	an	an	DET
fbem-31287	10	15	unavoidable	unavoidable	ADJ
fbem-31287	10	16	cost	cost	NOUN
fbem-31287	10	17	in	in	ADP
fbem-31287	10	18	the	the	DET
fbem-31287	10	19	process	process	NOUN
fbem-31287	10	20	of	of	ADP
fbem-31287	10	21	business	business	NOUN
fbem-31287	10	22	operations	operation	NOUN
fbem-31287	10	23	,	,	PUNCT
fbem-31287	10	24	prompting	prompt	VERB
fbem-31287	10	25	some	some	DET
fbem-31287	10	26	enterprises	enterprise	NOUN
fbem-31287	10	27	to	to	PART
fbem-31287	10	28	take	take	VERB
fbem-31287	10	29	more	more	ADV
fbem-31287	10	30	aggressive	aggressive	ADJ
fbem-31287	10	31	tax	tax	NOUN
fbem-31287	10	32	planning	planning	NOUN
fbem-31287	10	33	strategies	strategy	NOUN
fbem-31287	10	34	to	to	PART
fbem-31287	10	35	reduce	reduce	VERB
fbem-31287	10	36	the	the	DET
fbem-31287	10	37	burden	burden	NOUN
fbem-31287	10	38	.	.	PUNCT
fbem-31287	11	1	especially	especially	ADV
fbem-31287	11	2	in	in	ADP
fbem-31287	11	3	recent	recent	ADJ
fbem-31287	11	4	years	year	NOUN
fbem-31287	11	5	,	,	PUNCT
fbem-31287	11	6	affected	affect	VERB
fbem-31287	11	7	by	by	ADP
fbem-31287	11	8	the	the	DET
fbem-31287	11	9	global	global	ADJ
fbem-31287	11	10	economic	economic	ADJ
fbem-31287	11	11	downturn	downturn	NOUN
fbem-31287	11	12	,	,	PUNCT
fbem-31287	11	13	international	international	ADJ
fbem-31287	11	14	trade	trade	NOUN
fbem-31287	11	15	friction	friction	NOUN
fbem-31287	11	16	and	and	CCONJ
fbem-31287	11	17	other	other	ADJ
fbem-31287	11	18	factors	factor	NOUN
fbem-31287	11	19	,	,	PUNCT
fbem-31287	11	20	many	many	ADJ
fbem-31287	11	21	enterprises	enterprise	NOUN
fbem-31287	11	22	in	in	ADP
fbem-31287	11	23	china	china	PROPN
fbem-31287	11	24	are	be	AUX
fbem-31287	11	25	facing	face	VERB
fbem-31287	11	26	operational	operational	ADJ
fbem-31287	11	27	difficulties	difficulty	NOUN
fbem-31287	11	28	and	and	CCONJ
fbem-31287	11	29	lack	lack	NOUN
fbem-31287	11	30	of	of	ADP
fbem-31287	11	31	market	market	NOUN
fbem-31287	11	32	vitality	vitality	NOUN
fbem-31287	11	33	.	.	PUNCT
fbem-31287	12	1	although	although	SCONJ
fbem-31287	12	2	the	the	DET
fbem-31287	12	3	government	government	NOUN
fbem-31287	12	4	has	have	AUX
fbem-31287	12	5	introduced	introduce	VERB
fbem-31287	12	6	a	a	DET
fbem-31287	12	7	series	series	NOUN
fbem-31287	12	8	of	of	ADP
fbem-31287	12	9	tax	tax	NOUN
fbem-31287	12	10	cuts	cut	NOUN
fbem-31287	12	11	and	and	CCONJ
fbem-31287	12	12	fee	fee	NOUN
fbem-31287	12	13	reduction	reduction	NOUN
fbem-31287	12	14	policies	policy	NOUN
fbem-31287	12	15	to	to	PART
fbem-31287	12	16	ease	ease	VERB
fbem-31287	12	17	the	the	DET
fbem-31287	12	18	pressure	pressure	NOUN
fbem-31287	12	19	on	on	ADP
fbem-31287	12	20	enterprises	enterprise	NOUN
fbem-31287	12	21	,	,	PUNCT
fbem-31287	12	22	how	how	SCONJ
fbem-31287	12	23	to	to	PART
fbem-31287	12	24	legally	legally	ADV
fbem-31287	12	25	comply	comply	VERB
fbem-31287	12	26	with	with	ADP
fbem-31287	12	27	tax	tax	NOUN
fbem-31287	12	28	planning	planning	NOUN
fbem-31287	12	29	and	and	CCONJ
fbem-31287	12	30	avoid	avoid	VERB
fbem-31287	12	31	the	the	DET
fbem-31287	12	32	risk	risk	NOUN
fbem-31287	12	33	of	of	ADP
fbem-31287	12	34	falling	fall	VERB
fbem-31287	12	35	into	into	ADP
fbem-31287	12	36	illegal	illegal	ADJ
fbem-31287	12	37	tax	tax	NOUN
fbem-31287	12	38	avoidance	avoidance	NOUN
fbem-31287	12	39	is	be	AUX
fbem-31287	12	40	still	still	ADV
fbem-31287	12	41	an	an	DET
fbem-31287	12	42	important	important	ADJ
fbem-31287	12	43	issue	issue	NOUN
fbem-31287	12	44	that	that	SCONJ
fbem-31287	12	45	enterprises	enterprise	NOUN
fbem-31287	12	46	need	need	VERB
fbem-31287	12	47	to	to	PART
fbem-31287	12	48	address	address	VERB
fbem-31287	12	49	.	.	PUNCT
fbem-31287	13	1	in	in	ADP
fbem-31287	13	2	the	the	DET
fbem-31287	13	3	short	short	ADJ
fbem-31287	13	4	term	term	NOUN
fbem-31287	13	5	,	,	PUNCT
fbem-31287	13	6	tax	tax	NOUN
fbem-31287	13	7	avoidance	avoidance	NOUN
fbem-31287	13	8	may	may	AUX
fbem-31287	13	9	enhance	enhance	VERB
fbem-31287	13	10	the	the	DET
fbem-31287	13	11	profit	profit	NOUN
fbem-31287	13	12	level	level	NOUN
fbem-31287	13	13	of	of	ADP
fbem-31287	13	14	enterprises	enterprise	NOUN
fbem-31287	13	15	and	and	CCONJ
fbem-31287	13	16	reduce	reduce	VERB
fbem-31287	13	17	cash	cash	NOUN
fbem-31287	13	18	flow	flow	NOUN
fbem-31287	13	19	pressure	pressure	NOUN
fbem-31287	13	20	,	,	PUNCT
fbem-31287	13	21	but	but	CCONJ
fbem-31287	13	22	in	in	ADP
fbem-31287	13	23	the	the	DET
fbem-31287	13	24	long	long	ADJ
fbem-31287	13	25	term	term	NOUN
fbem-31287	13	26	,	,	PUNCT
fbem-31287	13	27	excessive	excessive	ADJ
fbem-31287	13	28	or	or	CCONJ
fbem-31287	13	29	illegal	illegal	ADJ
fbem-31287	13	30	tax	tax	NOUN
fbem-31287	13	31	avoidance	avoidance	NOUN
fbem-31287	13	32	will	will	AUX
fbem-31287	13	33	not	not	PART
fbem-31287	13	34	only	only	ADV
fbem-31287	13	35	harm	harm	VERB
fbem-31287	13	36	the	the	DET
fbem-31287	13	37	national	national	ADJ
fbem-31287	13	38	fiscal	fiscal	ADJ
fbem-31287	13	39	revenue	revenue	NOUN
fbem-31287	13	40	and	and	CCONJ
fbem-31287	13	41	economic	economic	ADJ
fbem-31287	13	42	interests	interest	NOUN
fbem-31287	13	43	and	and	CCONJ
fbem-31287	13	44	disturb	disturb	VERB
fbem-31287	13	45	the	the	DET
fbem-31287	13	46	market	market	NOUN
fbem-31287	13	47	order	order	NOUN
fbem-31287	13	48	,	,	PUNCT
fbem-31287	13	49	but	but	CCONJ
fbem-31287	13	50	also	also	ADV
fbem-31287	13	51	may	may	AUX
fbem-31287	13	52	backfire	backfire	VERB
fbem-31287	13	53	on	on	ADP
fbem-31287	13	54	the	the	DET
fbem-31287	13	55	enterprises	enterprise	NOUN
fbem-31287	13	56	themselves	themselves	PRON
fbem-31287	13	57	due	due	ADP
fbem-31287	13	58	to	to	ADP
fbem-31287	13	59	the	the	DET
fbem-31287	13	60	tax	tax	NOUN
fbem-31287	13	61	risk	risk	NOUN
fbem-31287	13	62	,	,	PUNCT
fbem-31287	13	63	affecting	affect	VERB
fbem-31287	13	64	their	their	PRON
fbem-31287	13	65	sustainable	sustainable	ADJ
fbem-31287	13	66	operation	operation	NOUN
fbem-31287	13	67	.	.	PUNCT
fbem-31287	14	1	therefore	therefore	ADV
fbem-31287	14	2	,	,	PUNCT
fbem-31287	14	3	the	the	DET
fbem-31287	14	4	government	government	NOUN
fbem-31287	14	5	and	and	CCONJ
fbem-31287	14	6	national	national	ADJ
fbem-31287	14	7	audit	audit	NOUN
fbem-31287	14	8	authorities	authority	NOUN
fbem-31287	14	9	must	must	AUX
fbem-31287	14	10	take	take	VERB
fbem-31287	14	11	effective	effective	ADJ
fbem-31287	14	12	measures	measure	NOUN
fbem-31287	14	13	to	to	PART
fbem-31287	14	14	strengthen	strengthen	VERB
fbem-31287	14	15	the	the	DET
fbem-31287	14	16	supervision	supervision	NOUN
fbem-31287	14	17	and	and	CCONJ
fbem-31287	14	18	guidance	guidance	NOUN
fbem-31287	14	19	of	of	ADP
fbem-31287	14	20	tax	tax	NOUN
fbem-31287	14	21	avoidance	avoidance	NOUN
fbem-31287	14	22	behavior	behavior	NOUN
fbem-31287	14	23	of	of	ADP
fbem-31287	14	24	enterprises	enterprise	NOUN
fbem-31287	14	25	,	,	PUNCT
fbem-31287	14	26	and	and	CCONJ
fbem-31287	14	27	create	create	VERB
fbem-31287	14	28	a	a	DET
fbem-31287	14	29	fair	fair	ADJ
fbem-31287	14	30	and	and	CCONJ
fbem-31287	14	31	transparent	transparent	ADJ
fbem-31287	14	32	business	business	NOUN
fbem-31287	14	33	environment	environment	NOUN
fbem-31287	14	34	for	for	ADP
fbem-31287	14	35	enterprises	enterprise	NOUN
fbem-31287	14	36	while	while	SCONJ
fbem-31287	14	37	maintaining	maintain	VERB
fbem-31287	14	38	national	national	ADJ
fbem-31287	14	39	tax	tax	NOUN
fbem-31287	14	40	security	security	NOUN
fbem-31287	14	41	.	.	PUNCT
fbem-31287	15	1	based	base	VERB
fbem-31287	15	2	on	on	ADP
fbem-31287	15	3	the	the	DET
fbem-31287	15	4	unique	unique	ADJ
fbem-31287	15	5	perspective	perspective	NOUN
fbem-31287	15	6	of	of	ADP
fbem-31287	15	7	national	national	ADJ
fbem-31287	15	8	audit	audit	NOUN
fbem-31287	15	9	,	,	PUNCT
fbem-31287	15	10	this	this	DET
fbem-31287	15	11	paper	paper	NOUN
fbem-31287	15	12	systematically	systematically	ADV
fbem-31287	15	13	explores	explore	VERB
fbem-31287	15	14	its	its	PRON
fbem-31287	15	15	role	role	NOUN
fbem-31287	15	16	mechanism	mechanism	NOUN
fbem-31287	15	17	and	and	CCONJ
fbem-31287	15	18	realistic	realistic	ADJ
fbem-31287	15	19	challenges	challenge	NOUN
fbem-31287	15	20	to	to	ADP
fbem-31287	15	21	the	the	DET
fbem-31287	15	22	illegal	illegal	ADJ
fbem-31287	15	23	tax	tax	NOUN
fbem-31287	15	24	avoidance	avoidance	NOUN
fbem-31287	15	25	behavior	behavior	NOUN
fbem-31287	15	26	of	of	ADP
fbem-31287	15	27	enterprises	enterprise	NOUN
fbem-31287	15	28	,	,	PUNCT
fbem-31287	15	29	and	and	CCONJ
fbem-31287	15	30	puts	put	VERB
fbem-31287	15	31	forward	forward	ADV
fbem-31287	15	32	optimization	optimization	NOUN
fbem-31287	15	33	suggestions	suggestion	NOUN
fbem-31287	15	34	,	,	PUNCT
fbem-31287	15	35	which	which	PRON
fbem-31287	15	36	has	have	VERB
fbem-31287	15	37	important	important	ADJ
fbem-31287	15	38	theoretical	theoretical	ADJ
fbem-31287	15	39	and	and	CCONJ
fbem-31287	15	40	practical	practical	ADJ
fbem-31287	15	41	value	value	NOUN
fbem-31287	15	42	.	.	PUNCT
fbem-31287	16	1	at	at	ADP
fbem-31287	16	2	the	the	DET
fbem-31287	16	3	theoretical	theoretical	ADJ
fbem-31287	16	4	level	level	NOUN
fbem-31287	16	5	,	,	PUNCT
fbem-31287	16	6	it	it	PRON
fbem-31287	16	7	is	be	AUX
fbem-31287	16	8	found	find	VERB
fbem-31287	16	9	through	through	ADP
fbem-31287	16	10	the	the	DET
fbem-31287	16	11	literature	literature	NOUN
fbem-31287	16	12	that	that	PRON
fbem-31287	16	13	the	the	DET
fbem-31287	16	14	existing	exist	VERB
fbem-31287	16	15	studies	study	NOUN
fbem-31287	16	16	mainly	mainly	ADV
fbem-31287	16	17	focus	focus	VERB
fbem-31287	16	18	on	on	ADP
fbem-31287	16	19	the	the	DET
fbem-31287	16	20	influence	influence	NOUN
fbem-31287	16	21	of	of	ADP
fbem-31287	16	22	enterprise	enterprise	NOUN
fbem-31287	16	23	internal	internal	ADJ
fbem-31287	16	24	audit	audit	NOUN
fbem-31287	16	25	(	(	PUNCT
fbem-31287	16	26	such	such	ADJ
fbem-31287	16	27	as	as	ADP
fbem-31287	16	28	audit	audit	NOUN
fbem-31287	16	29	committee	committee	NOUN
fbem-31287	16	30	and	and	CCONJ
fbem-31287	16	31	internal	internal	ADJ
fbem-31287	16	32	audit	audit	NOUN
fbem-31287	16	33	department	department	NOUN
fbem-31287	16	34	)	)	PUNCT
fbem-31287	16	35	on	on	ADP
fbem-31287	16	36	tax	tax	NOUN
fbem-31287	16	37	avoidance	avoidance	NOUN
fbem-31287	16	38	behavior	behavior	NOUN
fbem-31287	16	39	,	,	PUNCT
fbem-31287	16	40	while	while	SCONJ
fbem-31287	16	41	there	there	PRON
fbem-31287	16	42	is	be	VERB
fbem-31287	16	43	a	a	DET
fbem-31287	16	44	relative	relative	ADJ
fbem-31287	16	45	lack	lack	NOUN
fbem-31287	16	46	of	of	ADP
fbem-31287	16	47	research	research	NOUN
fbem-31287	16	48	on	on	ADP
fbem-31287	16	49	external	external	ADJ
fbem-31287	16	50	audit	audit	NOUN
fbem-31287	16	51	,	,	PUNCT
fbem-31287	16	52	especially	especially	ADV
fbem-31287	16	53	the	the	DET
fbem-31287	16	54	national	national	ADJ
fbem-31287	16	55	audit	audit	NOUN
fbem-31287	16	56	,	,	PUNCT
fbem-31287	16	57	which	which	PRON
fbem-31287	16	58	is	be	AUX
fbem-31287	16	59	an	an	DET
fbem-31287	16	60	important	important	ADJ
fbem-31287	16	61	supervisory	supervisory	ADJ
fbem-31287	16	62	force	force	NOUN
fbem-31287	16	63	.	.	PUNCT
fbem-31287	17	1	the	the	DET
fbem-31287	17	2	innovation	innovation	NOUN
fbem-31287	17	3	of	of	ADP
fbem-31287	17	4	this	this	DET
fbem-31287	17	5	paper	paper	NOUN
fbem-31287	17	6	is	be	AUX
fbem-31287	17	7	to	to	PART
fbem-31287	17	8	incorporate	incorporate	VERB
fbem-31287	17	9	nationalaudit	nationalaudit	NOUN
fbem-31287	17	10	into	into	ADP
fbem-31287	17	11	the	the	DET
fbem-31287	17	12	analytical	analytical	ADJ
fbem-31287	17	13	framework	framework	NOUN
fbem-31287	17	14	,	,	PUNCT
fbem-31287	17	15	to	to	PART
fbem-31287	17	16	explore	explore	VERB
fbem-31287	17	17	in	in	ADP
fbem-31287	17	18	depth	depth	NOUN
fbem-31287	17	19	its	its	PRON
fbem-31287	17	20	restraining	restraining	NOUN
fbem-31287	17	21	effect	effect	NOUN
fbem-31287	17	22	on	on	ADP
fbem-31287	17	23	corporate	corporate	ADJ
fbem-31287	17	24	tax	tax	NOUN
fbem-31287	17	25	avoidance	avoidance	NOUN
fbem-31287	17	26	behavior	behavior	NOUN
fbem-31287	17	27	,	,	PUNCT
fbem-31287	17	28	and	and	CCONJ
fbem-31287	17	29	to	to	PART
fbem-31287	17	30	propose	propose	VERB
fbem-31287	17	31	a	a	DET
fbem-31287	17	32	path	path	NOUN
fbem-31287	17	33	of	of	ADP
fbem-31287	17	34	improvement	improvement	NOUN
fbem-31287	17	35	for	for	ADP
fbem-31287	17	36	the	the	DET
fbem-31287	17	37	systematic	systematic	ADJ
fbem-31287	17	38	loopholes	loophole	NOUN
fbem-31287	17	39	and	and	CCONJ
fbem-31287	17	40	implementation	implementation	NOUN
fbem-31287	17	41	difficulties	difficulty	NOUN
fbem-31287	17	42	in	in	ADP
fbem-31287	17	43	the	the	DET
fbem-31287	17	44	current	current	ADJ
fbem-31287	17	45	regulation	regulation	NOUN
fbem-31287	17	46	,	,	PUNCT
fbem-31287	17	47	so	so	SCONJ
fbem-31287	17	48	as	as	SCONJ
fbem-31287	17	49	to	to	PART
fbem-31287	17	50	enrich	enrich	VERB
fbem-31287	17	51	the	the	DET
fbem-31287	17	52	theoretical	theoretical	ADJ
fbem-31287	17	53	research	research	NOUN
fbem-31287	17	54	in	in	ADP
fbem-31287	17	55	the	the	DET
fbem-31287	17	56	field	field	NOUN
fbem-31287	17	57	of	of	ADP
fbem-31287	17	58	audit	audit	NOUN
fbem-31287	17	59	and	and	CCONJ
fbem-31287	17	60	tax	tax	NOUN
fbem-31287	17	61	compliance	compliance	NOUN
fbem-31287	17	62	.	.	PUNCT
fbem-31287	18	1	at	at	ADP
fbem-31287	18	2	the	the	DET
fbem-31287	18	3	practical	practical	ADJ
fbem-31287	18	4	level	level	NOUN
fbem-31287	18	5	,	,	PUNCT
fbem-31287	18	6	the	the	DET
fbem-31287	18	7	governance	governance	NOUN
fbem-31287	18	8	of	of	ADP
fbem-31287	18	9	illegal	illegal	ADJ
fbem-31287	18	10	corporate	corporate	ADJ
fbem-31287	18	11	tax	tax	NOUN
fbem-31287	18	12	avoidance	avoidance	NOUN
fbem-31287	18	13	behavior	behavior	NOUN
fbem-31287	18	14	is	be	AUX
fbem-31287	18	15	not	not	PART
fbem-31287	18	16	only	only	ADV
fbem-31287	18	17	related	relate	VERB
fbem-31287	18	18	to	to	ADP
fbem-31287	18	19	the	the	DET
fbem-31287	18	20	operational	operational	ADJ
fbem-31287	18	21	health	health	NOUN
fbem-31287	18	22	of	of	ADP
fbem-31287	18	23	micro	micro	ADJ
fbem-31287	18	24	subjects	subject	NOUN
fbem-31287	18	25	,	,	PUNCT
fbem-31287	18	26	but	but	CCONJ
fbem-31287	18	27	also	also	ADV
fbem-31287	18	28	directly	directly	ADV
fbem-31287	18	29	affects	affect	VERB
fbem-31287	18	30	macroeconomic	macroeconomic	ADJ
fbem-31287	18	31	stability	stability	NOUN
fbem-31287	18	32	and	and	CCONJ
fbem-31287	18	33	social	social	ADJ
fbem-31287	18	34	equity	equity	NOUN
fbem-31287	18	35	.	.	PUNCT
fbem-31287	19	1	as	as	ADP
fbem-31287	19	2	a	a	DET
fbem-31287	19	3	core	core	NOUN
fbem-31287	19	4	component	component	NOUN
fbem-31287	19	5	of	of	ADP
fbem-31287	19	6	the	the	DET
fbem-31287	19	7	economic	economic	ADJ
fbem-31287	19	8	supervision	supervision	NOUN
fbem-31287	19	9	system	system	NOUN
fbem-31287	19	10	,	,	PUNCT
fbem-31287	19	11	national	national	ADJ
fbem-31287	19	12	audit	audit	NOUN
fbem-31287	19	13	plays	play	VERB
fbem-31287	19	14	an	an	DET
fbem-31287	19	15	irreplaceable	irreplaceable	ADJ
fbem-31287	19	16	role	role	NOUN
fbem-31287	19	17	in	in	ADP
fbem-31287	19	18	standardizing	standardize	VERB
fbem-31287	19	19	market	market	NOUN
fbem-31287	19	20	order	order	NOUN
fbem-31287	19	21	,	,	PUNCT
fbem-31287	19	22	preventing	prevent	VERB
fbem-31287	19	23	tax	tax	NOUN
fbem-31287	19	24	fraud	fraud	NOUN
fbem-31287	19	25	,	,	PUNCT
fbem-31287	19	26	and	and	CCONJ
fbem-31287	19	27	enhancing	enhance	VERB
fbem-31287	19	28	the	the	DET
fbem-31287	19	29	efficiency	efficiency	NOUN
fbem-31287	19	30	of	of	ADP
fbem-31287	19	31	collection	collection	NOUN
fbem-31287	19	32	and	and	CCONJ
fbem-31287	19	33	management	management	NOUN
fbem-31287	19	34	.	.	PUNCT
fbem-31287	20	1	the	the	DET
fbem-31287	20	2	policy	policy	NOUN
fbem-31287	20	3	suggestions	suggestion	NOUN
fbem-31287	20	4	put	put	VERB
fbem-31287	20	5	forward	forward	ADV
fbem-31287	20	6	in	in	ADP
fbem-31287	20	7	this	this	DET
fbem-31287	20	8	paper	paper	NOUN
fbem-31287	20	9	,	,	PUNCT
fbem-31287	20	10	such	such	ADJ
fbem-31287	20	11	as	as	ADP
fbem-31287	20	12	strengthening	strengthen	VERB
fbem-31287	20	13	the	the	DET
fbem-31287	20	14	collaborative	collaborative	ADJ
fbem-31287	20	15	supervision	supervision	NOUN
fbem-31287	20	16	between	between	ADP
fbem-31287	20	17	audit	audit	NOUN
fbem-31287	20	18	and	and	CCONJ
fbem-31287	20	19	tax	tax	NOUN
fbem-31287	20	20	departments	department	NOUN
fbem-31287	20	21	,	,	PUNCT
fbem-31287	20	22	improving	improve	VERB
fbem-31287	20	23	the	the	DET
fbem-31287	20	24	application	application	NOUN
fbem-31287	20	25	of	of	ADP
fbem-31287	20	26	big	big	ADJ
fbem-31287	20	27	data	datum	NOUN
fbem-31287	20	28	audit	audit	NOUN
fbem-31287	20	29	technology	technology	NOUN
fbem-31287	20	30	,	,	PUNCT
fbem-31287	20	31	and	and	CCONJ
fbem-31287	20	32	establishing	establish	VERB
fbem-31287	20	33	an	an	DET
fbem-31287	20	34	enterprise	enterprise	NOUN
fbem-31287	20	35	tax	tax	NOUN
fbem-31287	20	36	credit	credit	NOUN
fbem-31287	20	37	evaluation	evaluation	NOUN
fbem-31287	20	38	system	system	NOUN
fbem-31287	20	39	,	,	PUNCT
fbem-31287	20	40	are	be	AUX
fbem-31287	20	41	aimed	aim	VERB
fbem-31287	20	42	at	at	ADP
fbem-31287	20	43	optimizing	optimize	VERB
fbem-31287	20	44	the	the	DET
fbem-31287	20	45	supervisory	supervisory	ADJ
fbem-31287	20	46	effectiveness	effectiveness	NOUN
fbem-31287	20	47	of	of	ADP
fbem-31287	20	48	the	the	DET
fbem-31287	20	49	national	national	ADJ
fbem-31287	20	50	audit	audit	NOUN
fbem-31287	20	51	,	,	PUNCT
fbem-31287	20	52	effectively	effectively	ADV
fbem-31287	20	53	curbing	curb	VERB
fbem-31287	20	54	the	the	DET
fbem-31287	20	55	illegal	illegal	ADJ
fbem-31287	20	56	tax	tax	NOUN
fbem-31287	20	57	avoidance	avoidance	NOUN
fbem-31287	20	58	of	of	ADP
fbem-31287	20	59	enterprises	enterprise	NOUN
fbem-31287	20	60	and	and	CCONJ
fbem-31287	20	61	guiding	guide	VERB
fbem-31287	20	62	them	they	PRON
fbem-31287	20	63	to	to	PART
fbem-31287	20	64	enhance	enhance	VERB
fbem-31287	20	65	their	their	PRON
fbem-31287	20	66	awareness	awareness	NOUN
fbem-31287	20	67	of	of	ADP
fbem-31287	20	68	tax	tax	NOUN
fbem-31287	20	69	compliance	compliance	NOUN
fbem-31287	20	70	,	,	PUNCT
fbem-31287	20	71	so	so	SCONJ
fbem-31287	20	72	as	as	SCONJ
fbem-31287	20	73	to	to	PART
fbem-31287	20	74	ultimately	ultimately	ADV
fbem-31287	20	75	achieve	achieve	VERB
fbem-31287	20	76	a	a	DET
fbem-31287	20	77	win	win	NOUN
fbem-31287	20	78	-	-	PUNCT
fbem-31287	20	79	win	win	NOUN
fbem-31287	20	80	situation	situation	NOUN
fbem-31287	20	81	for	for	ADP
fbem-31287	20	82	the	the	DET
fbem-31287	20	83	interests	interest	NOUN
fbem-31287	20	84	of	of	ADP
fbem-31287	20	85	the	the	DET
fbem-31287	20	86	national	national	ADJ
fbem-31287	20	87	tax	tax	NOUN
fbem-31287	20	88	revenues	revenue	NOUN
fbem-31287	20	89	and	and	CCONJ
fbem-31287	20	90	the	the	DET
fbem-31287	20	91	healthy	healthy	ADJ
fbem-31287	20	92	development	development	NOUN
fbem-31287	20	93	of	of	ADP
fbem-31287	20	94	enterprises	enterprise	NOUN
fbem-31287	20	95	.	.	PUNCT
fbem-31287	21	1	1.2	1.2	NUM
fbem-31287	21	2	.	.	X
fbem-31287	21	3	literature	literature	NOUN
fbem-31287	21	4	review	review	VERB
fbem-31287	21	5	the	the	DET
fbem-31287	21	6	tax	tax	NOUN
fbem-31287	21	7	avoidance	avoidance	NOUN
fbem-31287	21	8	behavior	behavior	NOUN
fbem-31287	21	9	of	of	ADP
fbem-31287	21	10	enterprises	enterprise	NOUN
fbem-31287	21	11	will	will	AUX
fbem-31287	21	12	not	not	PART
fbem-31287	21	13	only	only	ADV
fbem-31287	21	14	affect	affect	VERB
fbem-31287	21	15	the	the	DET
fbem-31287	21	16	operation	operation	NOUN
fbem-31287	21	17	of	of	ADP
fbem-31287	21	18	the	the	DET
fbem-31287	21	19	enterprise	enterprise	NOUN
fbem-31287	21	20	itself	itself	PRON
fbem-31287	21	21	,	,	PUNCT
fbem-31287	21	22	but	but	CCONJ
fbem-31287	21	23	also	also	ADV
fbem-31287	21	24	have	have	VERB
fbem-31287	21	25	a	a	DET
fbem-31287	21	26	certain	certain	ADJ
fbem-31287	21	27	impact	impact	NOUN
fbem-31287	21	28	on	on	ADP
fbem-31287	21	29	the	the	DET
fbem-31287	21	30	economic	economic	ADJ
fbem-31287	21	31	security	security	NOUN
fbem-31287	21	32	of	of	ADP
fbem-31287	21	33	the	the	DET
fbem-31287	21	34	country	country	NOUN
fbem-31287	21	35	and	and	CCONJ
fbem-31287	21	36	the	the	DET
fbem-31287	21	37	flourishing	flourish	VERB
fbem-31287	21	38	society	society	NOUN
fbem-31287	21	39	.	.	PUNCT
fbem-31287	22	1	a	a	DET
fbem-31287	22	2	lot	lot	NOUN
fbem-31287	22	3	of	of	ADP
fbem-31287	22	4	scholars	scholar	NOUN
fbem-31287	22	5	have	have	AUX
fbem-31287	22	6	conducted	conduct	VERB
fbem-31287	22	7	a	a	DET
fbem-31287	22	8	large	large	ADJ
fbem-31287	22	9	number	number	NOUN
fbem-31287	22	10	of	of	ADP
fbem-31287	22	11	studies	study	NOUN
fbem-31287	22	12	on	on	ADP
fbem-31287	22	13	this	this	PRON
fbem-31287	22	14	,	,	PUNCT
fbem-31287	22	15	and	and	CCONJ
fbem-31287	22	16	the	the	DET
fbem-31287	22	17	previous	previous	ADJ
fbem-31287	22	18	studies	study	NOUN
fbem-31287	22	19	are	be	AUX
fbem-31287	22	20	summarized	summarize	VERB
fbem-31287	22	21	as	as	SCONJ
fbem-31287	22	22	follows	follow	VERB
fbem-31287	22	23	:	:	PUNCT
fbem-31287	22	24	cheng	cheng	PROPN
fbem-31287	22	25	zhaorong	zhaorong	PROPN
fbem-31287	22	26	(	(	PUNCT
fbem-31287	22	27	2021	2021	NUM
fbem-31287	22	28	)	)	PUNCT
fbem-31287	22	29	deeply	deeply	ADV
fbem-31287	22	30	analyzed	analyze	VERB
fbem-31287	22	31	the	the	DET
fbem-31287	22	32	mechanism	mechanism	NOUN
fbem-31287	22	33	of	of	ADP
fbem-31287	22	34	corporate	corporate	ADJ
fbem-31287	22	35	governance	governance	NOUN
fbem-31287	22	36	on	on	ADP
fbem-31287	22	37	enterprise	enterprise	NOUN
fbem-31287	22	38	tax	tax	NOUN
fbem-31287	22	39	avoidance	avoidance	NOUN
fbem-31287	22	40	behavior	behavior	NOUN
fbem-31287	22	41	.	.	PUNCT
fbem-31287	23	1	the	the	DET
fbem-31287	23	2	results	result	NOUN
fbem-31287	23	3	of	of	ADP
fbem-31287	23	4	the	the	DET
fbem-31287	23	5	study	study	NOUN
fbem-31287	23	6	found	find	VERB
fbem-31287	23	7	that	that	SCONJ
fbem-31287	23	8	the	the	DET
fbem-31287	23	9	level	level	NOUN
fbem-31287	23	10	of	of	ADP
fbem-31287	23	11	corporate	corporate	ADJ
fbem-31287	23	12	governance	governance	NOUN
fbem-31287	23	13	has	have	VERB
fbem-31287	23	14	a	a	DET
fbem-31287	23	15	significant	significant	ADJ
fbem-31287	23	16	inhibitory	inhibitory	ADJ
fbem-31287	23	17	effect	effect	NOUN
fbem-31287	23	18	on	on	ADP
fbem-31287	23	19	the	the	DET
fbem-31287	23	20	tax	tax	NOUN
fbem-31287	23	21	avoidance	avoidance	NOUN
fbem-31287	23	22	behavior	behavior	NOUN
fbem-31287	23	23	of	of	ADP
fbem-31287	23	24	enterprises	enterprise	NOUN
fbem-31287	23	25	[	[	X
fbem-31287	23	26	1	1	NUM
fbem-31287	23	27	]	]	PUNCT
fbem-31287	23	28	.	.	PUNCT
fbem-31287	24	1	zhang	zhang	PROPN
fbem-31287	24	2	ling	ling	PROPN
fbem-31287	24	3	and	and	CCONJ
fbem-31287	24	4	zhu	zhu	PROPN
fbem-31287	24	5	31	31	NUM
fbem-31287	24	6	tingting	tingting	NOUN
fbem-31287	24	7	(	(	PUNCT
fbem-31287	24	8	2015	2015	NUM
fbem-31287	24	9	)	)	PUNCT
fbem-31287	24	10	proved	prove	VERB
fbem-31287	24	11	through	through	ADP
fbem-31287	24	12	empirical	empirical	ADJ
fbem-31287	24	13	analysis	analysis	NOUN
fbem-31287	24	14	that	that	SCONJ
fbem-31287	24	15	strict	strict	ADJ
fbem-31287	24	16	taxation	taxation	NOUN
fbem-31287	24	17	increases	increase	VERB
fbem-31287	24	18	the	the	DET
fbem-31287	24	19	tax	tax	NOUN
fbem-31287	24	20	avoidance	avoidance	NOUN
fbem-31287	24	21	cost	cost	NOUN
fbem-31287	24	22	of	of	ADP
fbem-31287	24	23	enterprises	enterprise	NOUN
fbem-31287	24	24	,	,	PUNCT
fbem-31287	24	25	thus	thus	ADV
fbem-31287	24	26	inhibiting	inhibit	VERB
fbem-31287	24	27	their	their	PRON
fbem-31287	24	28	tax	tax	NOUN
fbem-31287	24	29	avoidance	avoidance	NOUN
fbem-31287	24	30	behavior	behavior	NOUN
fbem-31287	24	31	[	[	X
fbem-31287	24	32	2	2	NUM
fbem-31287	24	33	]	]	PUNCT
fbem-31287	24	34	.	.	PUNCT
fbem-31287	25	1	chen	chen	PROPN
fbem-31287	25	2	jun	jun	PROPN
fbem-31287	25	3	and	and	CCONJ
fbem-31287	25	4	xu	xu	PROPN
fbem-31287	25	5	yude	yude	PROPN
fbem-31287	25	6	(	(	PUNCT
fbem-31287	25	7	2015	2015	NUM
fbem-31287	25	8	)	)	PUNCT
fbem-31287	25	9	,	,	PUNCT
fbem-31287	25	10	in	in	ADP
fbem-31287	25	11	their	their	PRON
fbem-31287	25	12	study	study	NOUN
fbem-31287	25	13	of	of	ADP
fbem-31287	25	14	internal	internal	ADJ
fbem-31287	25	15	control	control	NOUN
fbem-31287	25	16	and	and	CCONJ
fbem-31287	25	17	corporate	corporate	ADJ
fbem-31287	25	18	tax	tax	NOUN
fbem-31287	25	19	avoidance	avoidance	NOUN
fbem-31287	25	20	,	,	PUNCT
fbem-31287	25	21	found	find	VERB
fbem-31287	25	22	that	that	SCONJ
fbem-31287	25	23	in	in	ADP
fbem-31287	25	24	a	a	DET
fbem-31287	25	25	strong	strong	ADJ
fbem-31287	25	26	tax	tax	NOUN
fbem-31287	25	27	regulatory	regulatory	ADJ
fbem-31287	25	28	environment	environment	NOUN
fbem-31287	25	29	,	,	PUNCT
fbem-31287	25	30	corporate	corporate	ADJ
fbem-31287	25	31	tax	tax	NOUN
fbem-31287	25	32	avoidance	avoidance	NOUN
fbem-31287	25	33	activities	activity	NOUN
fbem-31287	25	34	face	face	VERB
fbem-31287	25	35	higher	high	ADJ
fbem-31287	25	36	risks	risk	NOUN
fbem-31287	25	37	,	,	PUNCT
fbem-31287	25	38	and	and	CCONJ
fbem-31287	25	39	the	the	DET
fbem-31287	25	40	internal	internal	ADJ
fbem-31287	25	41	control	control	NOUN
fbem-31287	25	42	of	of	ADP
fbem-31287	25	43	enterprises	enterprise	NOUN
fbem-31287	25	44	has	have	VERB
fbem-31287	25	45	a	a	DET
fbem-31287	25	46	stronger	strong	ADJ
fbem-31287	25	47	inhibiting	inhibit	VERB
fbem-31287	25	48	effect	effect	NOUN
fbem-31287	25	49	on	on	ADP
fbem-31287	25	50	corporate	corporate	ADJ
fbem-31287	25	51	tax	tax	NOUN
fbem-31287	25	52	avoidance	avoidance	NOUN
fbem-31287	25	53	activities	activity	NOUN
fbem-31287	25	54	[	[	X
fbem-31287	25	55	3	3	NUM
fbem-31287	25	56	]	]	PUNCT
fbem-31287	25	57	.	.	PUNCT
fbem-31287	26	1	zhang	zhang	PROPN
fbem-31287	26	2	hui	hui	PROPN
fbem-31287	26	3	(	(	PUNCT
fbem-31287	26	4	2022	2022	NUM
fbem-31287	26	5	)	)	PUNCT
fbem-31287	26	6	examined	examine	VERB
fbem-31287	26	7	the	the	DET
fbem-31287	26	8	intrinsic	intrinsic	ADJ
fbem-31287	26	9	connection	connection	NOUN
fbem-31287	26	10	between	between	ADP
fbem-31287	26	11	executives	executive	NOUN
fbem-31287	26	12	with	with	ADP
fbem-31287	26	13	auditing	auditing	NOUN
fbem-31287	26	14	background	background	NOUN
fbem-31287	26	15	and	and	CCONJ
fbem-31287	26	16	corporate	corporate	ADJ
fbem-31287	26	17	tax	tax	NOUN
fbem-31287	26	18	avoidance	avoidance	NOUN
fbem-31287	26	19	using	use	VERB
fbem-31287	26	20	a	a	DET
fbem-31287	26	21	combination	combination	NOUN
fbem-31287	26	22	of	of	ADP
fbem-31287	26	23	multiple	multiple	ADJ
fbem-31287	26	24	regression	regression	NOUN
fbem-31287	26	25	and	and	CCONJ
fbem-31287	26	26	quantile	quantile	ADJ
fbem-31287	26	27	regression	regression	NOUN
fbem-31287	26	28	methods	method	NOUN
fbem-31287	26	29	with	with	ADP
fbem-31287	26	30	a	a	DET
fbem-31287	26	31	-	-	PUNCT
fbem-31287	26	32	share	share	NOUN
fbem-31287	26	33	listed	list	VERB
fbem-31287	26	34	companies	company	NOUN
fbem-31287	26	35	in	in	ADP
fbem-31287	26	36	china	china	PROPN
fbem-31287	26	37	from	from	ADP
fbem-31287	26	38	2011	2011	NUM
fbem-31287	26	39	to	to	ADP
fbem-31287	26	40	2020	2020	NUM
fbem-31287	26	41	as	as	ADP
fbem-31287	26	42	the	the	DET
fbem-31287	26	43	research	research	NOUN
fbem-31287	26	44	object	object	NOUN
fbem-31287	26	45	.	.	PUNCT
fbem-31287	27	1	the	the	DET
fbem-31287	27	2	results	result	NOUN
fbem-31287	27	3	found	find	VERB
fbem-31287	27	4	that	that	SCONJ
fbem-31287	27	5	executives	executive	NOUN
fbem-31287	27	6	with	with	ADP
fbem-31287	27	7	auditing	auditing	NOUN
fbem-31287	27	8	background	background	NOUN
fbem-31287	27	9	have	have	VERB
fbem-31287	27	10	a	a	DET
fbem-31287	27	11	significant	significant	ADJ
fbem-31287	27	12	inhibitory	inhibitory	ADJ
fbem-31287	27	13	effect	effect	NOUN
fbem-31287	27	14	on	on	ADP
fbem-31287	27	15	the	the	DET
fbem-31287	27	16	degree	degree	NOUN
fbem-31287	27	17	of	of	ADP
fbem-31287	27	18	corporate	corporate	ADJ
fbem-31287	27	19	tax	tax	NOUN
fbem-31287	27	20	avoidance	avoidance	NOUN
fbem-31287	27	21	,	,	PUNCT
fbem-31287	27	22	and	and	CCONJ
fbem-31287	27	23	the	the	DET
fbem-31287	27	24	reduction	reduction	NOUN
fbem-31287	27	25	effect	effect	NOUN
fbem-31287	27	26	is	be	AUX
fbem-31287	27	27	gradually	gradually	ADV
fbem-31287	27	28	enhanced	enhance	VERB
fbem-31287	27	29	with	with	ADP
fbem-31287	27	30	the	the	DET
fbem-31287	27	31	increase	increase	NOUN
fbem-31287	27	32	in	in	ADP
fbem-31287	27	33	the	the	DET
fbem-31287	27	34	degree	degree	NOUN
fbem-31287	27	35	of	of	ADP
fbem-31287	27	36	corporate	corporate	ADJ
fbem-31287	27	37	tax	tax	NOUN
fbem-31287	27	38	avoidance	avoidance	NOUN
fbem-31287	27	39	;	;	PUNCT
fbem-31287	27	40	executives	executive	NOUN
fbem-31287	27	41	with	with	ADP
fbem-31287	27	42	decision	decision	NOUN
fbem-31287	27	43	-	-	PUNCT
fbem-31287	27	44	making	make	VERB
fbem-31287	27	45	auditing	auditing	NOUN
fbem-31287	27	46	background	background	NOUN
fbem-31287	27	47	do	do	AUX
fbem-31287	27	48	not	not	PART
fbem-31287	27	49	have	have	VERB
fbem-31287	27	50	a	a	DET
fbem-31287	27	51	significant	significant	ADJ
fbem-31287	27	52	inhibitory	inhibitory	ADJ
fbem-31287	27	53	effect	effect	NOUN
fbem-31287	27	54	on	on	ADP
fbem-31287	27	55	the	the	DET
fbem-31287	27	56	degree	degree	NOUN
fbem-31287	27	57	of	of	ADP
fbem-31287	27	58	tax	tax	NOUN
fbem-31287	27	59	avoidance	avoidance	NOUN
fbem-31287	27	60	,	,	PUNCT
fbem-31287	27	61	and	and	CCONJ
fbem-31287	27	62	executives	executive	NOUN
fbem-31287	27	63	with	with	ADP
fbem-31287	27	64	supervisory	supervisory	ADJ
fbem-31287	27	65	auditing	auditing	NOUN
fbem-31287	27	66	background	background	NOUN
fbem-31287	27	67	can	can	AUX
fbem-31287	27	68	significantly	significantly	ADV
fbem-31287	27	69	inhibit	inhibit	VERB
fbem-31287	27	70	the	the	DET
fbem-31287	27	71	degree	degree	NOUN
fbem-31287	27	72	of	of	ADP
fbem-31287	27	73	corporate	corporate	ADJ
fbem-31287	27	74	tax	tax	NOUN
fbem-31287	27	75	avoidance	avoidance	NOUN
fbem-31287	27	76	,	,	PUNCT
fbem-31287	27	77	and	and	CCONJ
fbem-31287	27	78	the	the	DET
fbem-31287	27	79	inhibitory	inhibitory	ADJ
fbem-31287	27	80	effect	effect	NOUN
fbem-31287	27	81	is	be	AUX
fbem-31287	27	82	gradually	gradually	ADV
fbem-31287	27	83	enhanced	enhance	VERB
fbem-31287	27	84	with	with	ADP
fbem-31287	27	85	the	the	DET
fbem-31287	27	86	increase	increase	NOUN
fbem-31287	27	87	in	in	ADP
fbem-31287	27	88	the	the	DET
fbem-31287	27	89	degree	degree	NOUN
fbem-31287	27	90	of	of	ADP
fbem-31287	27	91	corporate	corporate	ADJ
fbem-31287	27	92	tax	tax	NOUN
fbem-31287	27	93	avoidance	avoidance	NOUN
fbem-31287	28	1	[	[	X
fbem-31287	28	2	3	3	X
fbem-31287	28	3	]	]	X
fbem-31287	28	4	chen	chen	PROPN
fbem-31287	28	5	caihong	caihong	PROPN
fbem-31287	28	6	(	(	PUNCT
fbem-31287	28	7	2022	2022	NUM
fbem-31287	28	8	)	)	PUNCT
fbem-31287	28	9	explores	explore	VERB
fbem-31287	28	10	the	the	DET
fbem-31287	28	11	role	role	NOUN
fbem-31287	28	12	of	of	ADP
fbem-31287	28	13	audit	audit	NOUN
fbem-31287	28	14	industry	industry	NOUN
fbem-31287	28	15	expertise	expertise	NOUN
fbem-31287	28	16	in	in	ADP
fbem-31287	28	17	corporate	corporate	ADJ
fbem-31287	28	18	tax	tax	NOUN
fbem-31287	28	19	avoidance	avoidance	NOUN
fbem-31287	28	20	.	.	PUNCT
fbem-31287	29	1	the	the	DET
fbem-31287	29	2	results	result	NOUN
fbem-31287	29	3	found	find	VERB
fbem-31287	29	4	that	that	SCONJ
fbem-31287	29	5	audit	audit	NOUN
fbem-31287	29	6	industry	industry	NOUN
fbem-31287	29	7	expertise	expertise	NOUN
fbem-31287	29	8	can	can	AUX
fbem-31287	29	9	reduce	reduce	VERB
fbem-31287	29	10	firms	firm	NOUN
fbem-31287	29	11	'	'	PART
fbem-31287	29	12	tax	tax	NOUN
fbem-31287	29	13	avoidance	avoidance	NOUN
fbem-31287	29	14	behavior	behavior	NOUN
fbem-31287	29	15	[	[	X
fbem-31287	29	16	5	5	NUM
fbem-31287	29	17	]	]	PUNCT
fbem-31287	29	18	.	.	PUNCT
fbem-31287	30	1	ding	ding	PROPN
fbem-31287	30	2	rui	rui	PROPN
fbem-31287	30	3	and	and	CCONJ
fbem-31287	30	4	xu	xu	PROPN
fbem-31287	30	5	gaoshuang	gaoshuang	PROPN
fbem-31287	30	6	(	(	PUNCT
fbem-31287	30	7	2021	2021	NUM
fbem-31287	30	8	)	)	PUNCT
fbem-31287	30	9	test	test	VERB
fbem-31287	30	10	the	the	DET
fbem-31287	30	11	external	external	ADJ
fbem-31287	30	12	governance	governance	NOUN
fbem-31287	30	13	effect	effect	NOUN
fbem-31287	30	14	of	of	ADP
fbem-31287	30	15	implementing	implement	VERB
fbem-31287	30	16	mandatory	mandatory	ADJ
fbem-31287	30	17	internal	internal	ADJ
fbem-31287	30	18	control	control	NOUN
fbem-31287	30	19	audits	audits	NOUN
fbem-31287	30	20	on	on	ADP
fbem-31287	30	21	corporate	corporate	ADJ
fbem-31287	30	22	tax	tax	NOUN
fbem-31287	30	23	avoidance	avoidance	NOUN
fbem-31287	30	24	behavior	behavior	NOUN
fbem-31287	30	25	.	.	PUNCT
fbem-31287	31	1	it	it	PRON
fbem-31287	31	2	is	be	AUX
fbem-31287	31	3	found	find	VERB
fbem-31287	31	4	that	that	SCONJ
fbem-31287	31	5	corporate	corporate	ADJ
fbem-31287	31	6	tax	tax	NOUN
fbem-31287	31	7	avoidance	avoidance	NOUN
fbem-31287	31	8	is	be	AUX
fbem-31287	31	9	reduced	reduce	VERB
fbem-31287	31	10	after	after	ADP
fbem-31287	31	11	the	the	DET
fbem-31287	31	12	implementation	implementation	NOUN
fbem-31287	31	13	of	of	ADP
fbem-31287	31	14	mandatory	mandatory	ADJ
fbem-31287	31	15	internal	internal	ADJ
fbem-31287	31	16	control	control	NOUN
fbem-31287	31	17	audits	audits	NOUN
fbem-31287	31	18	,	,	PUNCT
fbem-31287	31	19	and	and	CCONJ
fbem-31287	31	20	this	this	DET
fbem-31287	31	21	effect	effect	NOUN
fbem-31287	31	22	is	be	AUX
fbem-31287	31	23	more	more	ADV
fbem-31287	31	24	significant	significant	ADJ
fbem-31287	31	25	in	in	ADP
fbem-31287	31	26	non	non	ADJ
fbem-31287	31	27	-	-	ADJ
fbem-31287	31	28	big	big	ADJ
fbem-31287	31	29	4	4	NUM
fbem-31287	31	30	audited	audit	VERB
fbem-31287	31	31	firms	firm	NOUN
fbem-31287	31	32	[	[	X
fbem-31287	31	33	6	6	NUM
fbem-31287	31	34	]	]	PUNCT
fbem-31287	31	35	.	.	PUNCT
fbem-31287	32	1	wang	wang	PROPN
fbem-31287	32	2	xiong	xiong	PROPN
fbem-31287	32	3	(	(	PUNCT
fbem-31287	32	4	2018	2018	NUM
fbem-31287	32	5	)	)	PUNCT
fbem-31287	32	6	finds	find	VERB
fbem-31287	32	7	that	that	SCONJ
fbem-31287	32	8	audit	audit	NOUN
fbem-31287	32	9	committees	committee	NOUN
fbem-31287	32	10	and	and	CCONJ
fbem-31287	32	11	corporate	corporate	ADJ
fbem-31287	32	12	tax	tax	NOUN
fbem-31287	32	13	avoidance	avoidance	NOUN
fbem-31287	32	14	are	be	AUX
fbem-31287	32	15	significantly	significantly	ADV
fbem-31287	32	16	negatively	negatively	ADV
fbem-31287	32	17	related	relate	VERB
fbem-31287	32	18	,	,	PUNCT
fbem-31287	32	19	and	and	CCONJ
fbem-31287	32	20	their	their	PRON
fbem-31287	32	21	governance	governance	NOUN
fbem-31287	32	22	effect	effect	NOUN
fbem-31287	32	23	on	on	ADP
fbem-31287	32	24	firms	firm	NOUN
fbem-31287	32	25	is	be	AUX
fbem-31287	32	26	more	more	ADV
fbem-31287	32	27	prominent	prominent	ADJ
fbem-31287	32	28	in	in	ADP
fbem-31287	32	29	the	the	DET
fbem-31287	32	30	early	early	ADJ
fbem-31287	32	31	years	year	NOUN
fbem-31287	32	32	of	of	ADP
fbem-31287	32	33	firm	firm	ADJ
fbem-31287	32	34	formation	formation	NOUN
fbem-31287	32	35	.	.	PUNCT
fbem-31287	33	1	in	in	ADP
fbem-31287	33	2	subsequent	subsequent	ADJ
fbem-31287	33	3	years	year	NOUN
fbem-31287	33	4	,	,	PUNCT
fbem-31287	33	5	it	it	PRON
fbem-31287	33	6	is	be	AUX
fbem-31287	33	7	less	less	ADV
fbem-31287	33	8	pronounced	pronounce	VERB
fbem-31287	33	9	,	,	PUNCT
fbem-31287	33	10	and	and	CCONJ
fbem-31287	33	11	the	the	DET
fbem-31287	33	12	persistence	persistence	NOUN
fbem-31287	33	13	of	of	ADP
fbem-31287	33	14	the	the	DET
fbem-31287	33	15	inhibitory	inhibitory	ADJ
fbem-31287	33	16	effect	effect	NOUN
fbem-31287	33	17	needs	need	VERB
fbem-31287	33	18	to	to	PART
fbem-31287	33	19	be	be	AUX
fbem-31287	33	20	enhanced	enhance	VERB
fbem-31287	33	21	.	.	PUNCT
fbem-31287	34	1	compared	compare	VERB
fbem-31287	34	2	with	with	ADP
fbem-31287	34	3	firms	firm	NOUN
fbem-31287	34	4	without	without	ADP
fbem-31287	34	5	audit	audit	NOUN
fbem-31287	34	6	committees	committee	NOUN
fbem-31287	34	7	,	,	PUNCT
fbem-31287	34	8	firms	firm	NOUN
fbem-31287	34	9	with	with	ADP
fbem-31287	34	10	audit	audit	NOUN
fbem-31287	34	11	committees	committee	NOUN
fbem-31287	34	12	have	have	VERB
fbem-31287	34	13	a	a	DET
fbem-31287	34	14	significant	significant	ADJ
fbem-31287	34	15	inhibitory	inhibitory	ADJ
fbem-31287	34	16	effect	effect	NOUN
fbem-31287	34	17	on	on	ADP
fbem-31287	34	18	tax	tax	NOUN
fbem-31287	34	19	avoidance	avoidance	NOUN
fbem-31287	34	20	[	[	X
fbem-31287	34	21	7	7	NUM
fbem-31287	34	22	]	]	PUNCT
fbem-31287	34	23	.	.	PUNCT
fbem-31287	35	1	tan	tan	PROPN
fbem-31287	35	2	xue	xue	PROPN
fbem-31287	35	3	et	et	PROPN
fbem-31287	35	4	al	al	PROPN
fbem-31287	35	5	.	.	PROPN
fbem-31287	36	1	(	(	PUNCT
fbem-31287	36	2	2015	2015	NUM
fbem-31287	36	3	)	)	PUNCT
fbem-31287	36	4	argue	argue	VERB
fbem-31287	36	5	that	that	SCONJ
fbem-31287	36	6	the	the	DET
fbem-31287	36	7	expertise	expertise	NOUN
fbem-31287	36	8	of	of	ADP
fbem-31287	36	9	auditors	auditor	NOUN
fbem-31287	36	10	can	can	AUX
fbem-31287	36	11	effectively	effectively	ADV
fbem-31287	36	12	regulate	regulate	VERB
fbem-31287	36	13	and	and	CCONJ
fbem-31287	36	14	control	control	VERB
fbem-31287	36	15	the	the	DET
fbem-31287	36	16	tax	tax	NOUN
fbem-31287	36	17	avoidance	avoidance	NOUN
fbem-31287	36	18	activities	activity	NOUN
fbem-31287	36	19	of	of	ADP
fbem-31287	36	20	firms	firm	NOUN
fbem-31287	36	21	[	[	X
fbem-31287	36	22	8	8	NUM
fbem-31287	36	23	]	]	PUNCT
fbem-31287	36	24	.	.	PUNCT
fbem-31287	37	1	the	the	DET
fbem-31287	37	2	study	study	NOUN
fbem-31287	37	3	of	of	ADP
fbem-31287	37	4	chan	chan	PROPN
fbem-31287	37	5	et	et	PROPN
fbem-31287	37	6	al	al	PROPN
fbem-31287	37	7	.	.	PROPN
fbem-31287	38	1	(	(	PUNCT
fbem-31287	38	2	2016	2016	NUM
fbem-31287	38	3	)	)	PUNCT
fbem-31287	38	4	shows	show	VERB
fbem-31287	38	5	that	that	SCONJ
fbem-31287	38	6	the	the	DET
fbem-31287	38	7	level	level	NOUN
fbem-31287	38	8	of	of	ADP
fbem-31287	38	9	tax	tax	NOUN
fbem-31287	38	10	avoidance	avoidance	NOUN
fbem-31287	38	11	is	be	AUX
fbem-31287	38	12	generally	generally	ADV
fbem-31287	38	13	low	low	ADJ
fbem-31287	38	14	in	in	ADP
fbem-31287	38	15	firms	firm	NOUN
fbem-31287	38	16	that	that	PRON
fbem-31287	38	17	employ	employ	VERB
fbem-31287	38	18	large	large	ADJ
fbem-31287	38	19	accounting	accounting	NOUN
fbem-31287	38	20	firms	firm	NOUN
fbem-31287	38	21	[	[	X
fbem-31287	38	22	9	9	NUM
fbem-31287	38	23	]	]	PUNCT
fbem-31287	38	24	.	.	PUNCT
fbem-31287	39	1	the	the	DET
fbem-31287	39	2	above	above	ADJ
fbem-31287	39	3	literature	literature	NOUN
fbem-31287	39	4	has	have	AUX
fbem-31287	39	5	analyzed	analyze	VERB
fbem-31287	39	6	the	the	DET
fbem-31287	39	7	tax	tax	NOUN
fbem-31287	39	8	avoidance	avoidance	NOUN
fbem-31287	39	9	behavior	behavior	NOUN
fbem-31287	39	10	of	of	ADP
fbem-31287	39	11	enterprises	enterprise	NOUN
fbem-31287	39	12	and	and	CCONJ
fbem-31287	39	13	the	the	DET
fbem-31287	39	14	harm	harm	NOUN
fbem-31287	39	15	that	that	PRON
fbem-31287	39	16	tax	tax	NOUN
fbem-31287	39	17	avoidance	avoidance	NOUN
fbem-31287	39	18	brings	bring	VERB
fbem-31287	39	19	to	to	ADP
fbem-31287	39	20	enterprises	enterprise	NOUN
fbem-31287	39	21	and	and	CCONJ
fbem-31287	39	22	the	the	DET
fbem-31287	39	23	country	country	NOUN
fbem-31287	39	24	,	,	PUNCT
fbem-31287	39	25	as	as	ADV
fbem-31287	39	26	well	well	ADV
fbem-31287	39	27	as	as	ADP
fbem-31287	39	28	how	how	SCONJ
fbem-31287	39	29	effective	effective	ADJ
fbem-31287	39	30	control	control	NOUN
fbem-31287	39	31	of	of	ADP
fbem-31287	39	32	tax	tax	NOUN
fbem-31287	39	33	avoidance	avoidance	NOUN
fbem-31287	39	34	can	can	AUX
fbem-31287	39	35	be	be	AUX
fbem-31287	39	36	implemented	implement	VERB
fbem-31287	39	37	in	in	ADP
fbem-31287	39	38	the	the	DET
fbem-31287	39	39	context	context	NOUN
fbem-31287	39	40	of	of	ADP
fbem-31287	39	41	auditing	auditing	NOUN
fbem-31287	39	42	.	.	PUNCT
fbem-31287	40	1	however	however	ADV
fbem-31287	40	2	,	,	PUNCT
fbem-31287	40	3	the	the	DET
fbem-31287	40	4	research	research	NOUN
fbem-31287	40	5	in	in	ADP
fbem-31287	40	6	the	the	DET
fbem-31287	40	7	above	above	ADJ
fbem-31287	40	8	literature	literature	NOUN
fbem-31287	40	9	is	be	AUX
fbem-31287	40	10	limited	limit	VERB
fbem-31287	40	11	to	to	ADP
fbem-31287	40	12	the	the	DET
fbem-31287	40	13	study	study	NOUN
fbem-31287	40	14	of	of	ADP
fbem-31287	40	15	how	how	SCONJ
fbem-31287	40	16	the	the	DET
fbem-31287	40	17	auditors	auditor	NOUN
fbem-31287	40	18	and	and	CCONJ
fbem-31287	40	19	audit	audit	NOUN
fbem-31287	40	20	committee	committee	NOUN
fbem-31287	40	21	members	member	NOUN
fbem-31287	40	22	in	in	ADP
fbem-31287	40	23	the	the	DET
fbem-31287	40	24	enterprise	enterprise	NOUN
fbem-31287	40	25	affect	affect	VERB
fbem-31287	40	26	the	the	DET
fbem-31287	40	27	tax	tax	NOUN
fbem-31287	40	28	avoidance	avoidance	NOUN
fbem-31287	40	29	behavior	behavior	NOUN
fbem-31287	40	30	of	of	ADP
fbem-31287	40	31	the	the	DET
fbem-31287	40	32	enterprise	enterprise	NOUN
fbem-31287	40	33	,	,	PUNCT
fbem-31287	40	34	which	which	PRON
fbem-31287	40	35	is	be	AUX
fbem-31287	40	36	to	to	PART
fbem-31287	40	37	analyze	analyze	VERB
fbem-31287	40	38	how	how	SCONJ
fbem-31287	40	39	to	to	PART
fbem-31287	40	40	inhibit	inhibit	VERB
fbem-31287	40	41	the	the	DET
fbem-31287	40	42	tax	tax	NOUN
fbem-31287	40	43	avoidance	avoidance	NOUN
fbem-31287	40	44	of	of	ADP
fbem-31287	40	45	the	the	DET
fbem-31287	40	46	enterprise	enterprise	NOUN
fbem-31287	40	47	in	in	ADP
fbem-31287	40	48	the	the	DET
fbem-31287	40	49	context	context	NOUN
fbem-31287	40	50	of	of	ADP
fbem-31287	40	51	auditing	auditing	NOUN
fbem-31287	40	52	from	from	ADP
fbem-31287	40	53	the	the	DET
fbem-31287	40	54	perspective	perspective	NOUN
fbem-31287	40	55	of	of	ADP
fbem-31287	40	56	the	the	DET
fbem-31287	40	57	internal	internal	ADJ
fbem-31287	40	58	audit	audit	NOUN
fbem-31287	40	59	of	of	ADP
fbem-31287	40	60	the	the	DET
fbem-31287	40	61	enterprise	enterprise	NOUN
fbem-31287	40	62	,	,	PUNCT
fbem-31287	40	63	and	and	CCONJ
fbem-31287	40	64	lacks	lack	VERB
fbem-31287	40	65	the	the	DET
fbem-31287	40	66	study	study	NOUN
fbem-31287	40	67	of	of	ADP
fbem-31287	40	68	illegal	illegal	ADJ
fbem-31287	40	69	tax	tax	NOUN
fbem-31287	40	70	avoidance	avoidance	NOUN
fbem-31287	40	71	of	of	ADP
fbem-31287	40	72	the	the	DET
fbem-31287	40	73	enterprise	enterprise	NOUN
fbem-31287	40	74	under	under	ADP
fbem-31287	40	75	the	the	DET
fbem-31287	40	76	perspective	perspective	NOUN
fbem-31287	40	77	of	of	ADP
fbem-31287	40	78	the	the	DET
fbem-31287	40	79	external	external	ADJ
fbem-31287	40	80	audit	audit	NOUN
fbem-31287	40	81	.	.	PUNCT
fbem-31287	41	1	therefore	therefore	ADV
fbem-31287	41	2	,	,	PUNCT
fbem-31287	41	3	this	this	DET
fbem-31287	41	4	paper	paper	NOUN
fbem-31287	41	5	will	will	AUX
fbem-31287	41	6	carry	carry	VERB
fbem-31287	41	7	out	out	ADP
fbem-31287	41	8	the	the	DET
fbem-31287	41	9	research	research	NOUN
fbem-31287	41	10	on	on	ADP
fbem-31287	41	11	the	the	DET
fbem-31287	41	12	impact	impact	NOUN
fbem-31287	41	13	of	of	ADP
fbem-31287	41	14	audit	audit	NOUN
fbem-31287	41	15	on	on	ADP
fbem-31287	41	16	the	the	DET
fbem-31287	41	17	illegal	illegal	ADJ
fbem-31287	41	18	tax	tax	NOUN
fbem-31287	41	19	avoidance	avoidance	NOUN
fbem-31287	41	20	behavior	behavior	NOUN
fbem-31287	41	21	of	of	ADP
fbem-31287	41	22	enterprises	enterprise	NOUN
fbem-31287	41	23	through	through	ADP
fbem-31287	41	24	the	the	DET
fbem-31287	41	25	perspective	perspective	NOUN
fbem-31287	41	26	of	of	ADP
fbem-31287	41	27	national	national	ADJ
fbem-31287	41	28	audit	audit	NOUN
fbem-31287	41	29	,	,	PUNCT
fbem-31287	41	30	firstly	firstly	ADV
fbem-31287	41	31	,	,	PUNCT
fbem-31287	41	32	point	point	VERB
fbem-31287	41	33	out	out	ADP
fbem-31287	41	34	the	the	DET
fbem-31287	41	35	problems	problem	NOUN
fbem-31287	41	36	of	of	ADP
fbem-31287	41	37	national	national	ADJ
fbem-31287	41	38	audit	audit	NOUN
fbem-31287	41	39	in	in	ADP
fbem-31287	41	40	the	the	DET
fbem-31287	41	41	management	management	NOUN
fbem-31287	41	42	of	of	ADP
fbem-31287	41	43	enterprise	enterprise	NOUN
fbem-31287	41	44	tax	tax	NOUN
fbem-31287	41	45	avoidance	avoidance	NOUN
fbem-31287	41	46	,	,	PUNCT
fbem-31287	41	47	and	and	CCONJ
fbem-31287	41	48	then	then	ADV
fbem-31287	41	49	explore	explore	VERB
fbem-31287	41	50	the	the	DET
fbem-31287	41	51	mechanism	mechanism	NOUN
fbem-31287	41	52	through	through	ADP
fbem-31287	41	53	which	which	PRON
fbem-31287	41	54	the	the	DET
fbem-31287	41	55	national	national	ADJ
fbem-31287	41	56	audit	audit	NOUN
fbem-31287	41	57	affects	affect	VERB
fbem-31287	41	58	the	the	DET
fbem-31287	41	59	illegal	illegal	ADJ
fbem-31287	41	60	tax	tax	NOUN
fbem-31287	41	61	avoidance	avoidance	NOUN
fbem-31287	41	62	of	of	ADP
fbem-31287	41	63	enterprises	enterprise	NOUN
fbem-31287	41	64	,	,	PUNCT
fbem-31287	41	65	and	and	CCONJ
fbem-31287	41	66	finally	finally	ADV
fbem-31287	41	67	put	put	VERB
fbem-31287	41	68	forward	forward	ADP
fbem-31287	41	69	the	the	DET
fbem-31287	41	70	corresponding	correspond	VERB
fbem-31287	41	71	solutions	solution	NOUN
fbem-31287	41	72	.	.	PUNCT
fbem-31287	42	1	in	in	ADP
fbem-31287	42	2	order	order	NOUN
fbem-31287	42	3	to	to	PART
fbem-31287	42	4	make	make	VERB
fbem-31287	42	5	the	the	DET
fbem-31287	42	6	national	national	ADJ
fbem-31287	42	7	audit	audit	NOUN
fbem-31287	42	8	effectively	effectively	ADV
fbem-31287	42	9	supervise	supervise	VERB
fbem-31287	42	10	the	the	DET
fbem-31287	42	11	illegal	illegal	ADJ
fbem-31287	42	12	tax	tax	NOUN
fbem-31287	42	13	avoidance	avoidance	NOUN
fbem-31287	42	14	behavior	behavior	NOUN
fbem-31287	42	15	,	,	PUNCT
fbem-31287	42	16	it	it	PRON
fbem-31287	42	17	is	be	AUX
fbem-31287	42	18	inevitable	inevitable	ADJ
fbem-31287	42	19	to	to	PART
fbem-31287	42	20	expand	expand	VERB
fbem-31287	42	21	the	the	DET
fbem-31287	42	22	scope	scope	NOUN
fbem-31287	42	23	of	of	ADP
fbem-31287	42	24	the	the	DET
fbem-31287	42	25	national	national	ADJ
fbem-31287	42	26	audit	audit	NOUN
fbem-31287	42	27	to	to	PART
fbem-31287	42	28	supervise	supervise	VERB
fbem-31287	42	29	the	the	DET
fbem-31287	42	30	illegal	illegal	ADJ
fbem-31287	42	31	tax	tax	NOUN
fbem-31287	42	32	avoidance	avoidance	NOUN
fbem-31287	42	33	behavior	behavior	NOUN
fbem-31287	42	34	of	of	ADP
fbem-31287	42	35	enterprises	enterprise	NOUN
fbem-31287	42	36	and	and	CCONJ
fbem-31287	42	37	to	to	PART
fbem-31287	42	38	solve	solve	VERB
fbem-31287	42	39	the	the	DET
fbem-31287	42	40	problems	problem	NOUN
fbem-31287	42	41	and	and	CCONJ
fbem-31287	42	42	dilemmas	dilemma	NOUN
fbem-31287	42	43	of	of	ADP
fbem-31287	42	44	the	the	DET
fbem-31287	42	45	national	national	ADJ
fbem-31287	42	46	audit	audit	NOUN
fbem-31287	42	47	in	in	ADP
fbem-31287	42	48	the	the	DET
fbem-31287	42	49	tax	tax	NOUN
fbem-31287	42	50	avoidance	avoidance	NOUN
fbem-31287	42	51	behavior	behavior	NOUN
fbem-31287	42	52	of	of	ADP
fbem-31287	42	53	enterprises	enterprise	NOUN
fbem-31287	42	54	.	.	PUNCT
fbem-31287	43	1	2	2	X
fbem-31287	43	2	.	.	X
fbem-31287	43	3	concept	concept	NOUN
fbem-31287	43	4	definition	definition	NOUN
fbem-31287	43	5	2.1	2.1	NUM
fbem-31287	43	6	.	.	PUNCT
fbem-31287	44	1	national	national	ADJ
fbem-31287	44	2	audit	audit	PROPN
fbem-31287	44	3	national	national	ADJ
fbem-31287	44	4	audit	audit	NOUN
fbem-31287	44	5	refers	refer	VERB
fbem-31287	44	6	to	to	ADP
fbem-31287	44	7	a	a	DET
fbem-31287	44	8	specialized	specialized	ADJ
fbem-31287	44	9	activity	activity	NOUN
fbem-31287	44	10	in	in	ADP
fbem-31287	44	11	which	which	PRON
fbem-31287	44	12	national	national	ADJ
fbem-31287	44	13	audit	audit	NOUN
fbem-31287	44	14	institutions	institution	NOUN
fbem-31287	44	15	conduct	conduct	VERB
fbem-31287	44	16	inspections	inspection	NOUN
fbem-31287	44	17	,	,	PUNCT
fbem-31287	44	18	reviews	review	NOUN
fbem-31287	44	19	,	,	PUNCT
fbem-31287	44	20	and	and	CCONJ
fbem-31287	44	21	supervision	supervision	NOUN
fbem-31287	44	22	of	of	ADP
fbem-31287	44	23	the	the	DET
fbem-31287	44	24	implementation	implementation	NOUN
fbem-31287	44	25	of	of	ADP
fbem-31287	44	26	government	government	NOUN
fbem-31287	44	27	budget	budget	NOUN
fbem-31287	44	28	revenue	revenue	NOUN
fbem-31287	44	29	and	and	CCONJ
fbem-31287	44	30	expenditure	expenditure	NOUN
fbem-31287	44	31	and	and	CCONJ
fbem-31287	44	32	accounting	accounting	NOUN
fbem-31287	44	33	materials	material	NOUN
fbem-31287	44	34	of	of	ADP
fbem-31287	44	35	state	state	NOUN
fbem-31287	44	36	organs	organ	NOUN
fbem-31287	44	37	,	,	PUNCT
fbem-31287	44	38	administrative	administrative	ADJ
fbem-31287	44	39	institutions	institution	NOUN
fbem-31287	44	40	,	,	PUNCT
fbem-31287	44	41	and	and	CCONJ
fbem-31287	44	42	state	state	NOUN
fbem-31287	44	43	-	-	PUNCT
fbem-31287	44	44	owned	own	VERB
fbem-31287	44	45	enterprises	enterprise	NOUN
fbem-31287	44	46	in	in	ADP
fbem-31287	44	47	accordance	accordance	NOUN
fbem-31287	44	48	with	with	ADP
fbem-31287	44	49	relevant	relevant	ADJ
fbem-31287	44	50	laws	law	NOUN
fbem-31287	44	51	and	and	CCONJ
fbem-31287	44	52	regulations	regulation	NOUN
fbem-31287	44	53	.	.	PUNCT
fbem-31287	45	1	in	in	ADP
fbem-31287	45	2	addition	addition	NOUN
fbem-31287	45	3	to	to	ADP
fbem-31287	45	4	specialized	specialized	ADJ
fbem-31287	45	5	audit	audit	NOUN
fbem-31287	45	6	institutions	institution	NOUN
fbem-31287	45	7	,	,	PUNCT
fbem-31287	45	8	national	national	ADJ
fbem-31287	45	9	audit	audit	NOUN
fbem-31287	45	10	institutions	institution	NOUN
fbem-31287	45	11	also	also	ADV
fbem-31287	45	12	include	include	VERB
fbem-31287	45	13	professional	professional	ADJ
fbem-31287	45	14	audit	audit	NOUN
fbem-31287	45	15	agencies	agency	NOUN
fbem-31287	45	16	such	such	ADJ
fbem-31287	45	17	as	as	ADP
fbem-31287	45	18	fiscal	fiscal	ADJ
fbem-31287	45	19	departments	department	NOUN
fbem-31287	45	20	,	,	PUNCT
fbem-31287	45	21	tax	tax	NOUN
fbem-31287	45	22	authorities	authority	NOUN
fbem-31287	45	23	,	,	PUNCT
fbem-31287	45	24	customs	custom	NOUN
fbem-31287	45	25	administrations	administration	NOUN
fbem-31287	45	26	,	,	PUNCT
fbem-31287	45	27	the	the	DET
fbem-31287	45	28	people	people	NOUN
fbem-31287	45	29	's	's	PART
fbem-31287	45	30	bank	bank	PROPN
fbem-31287	45	31	of	of	ADP
fbem-31287	45	32	china	china	PROPN
fbem-31287	45	33	,	,	PUNCT
fbem-31287	45	34	or	or	CCONJ
fbem-31287	45	35	specialized	specialized	ADJ
fbem-31287	45	36	banks	bank	NOUN
fbem-31287	45	37	.	.	PUNCT
fbem-31287	46	1	for	for	ADP
fbem-31287	46	2	government	government	NOUN
fbem-31287	46	3	administrative	administrative	ADJ
fbem-31287	46	4	agencies	agency	NOUN
fbem-31287	46	5	,	,	PUNCT
fbem-31287	46	6	national	national	ADJ
fbem-31287	46	7	audit	audit	NOUN
fbem-31287	46	8	is	be	AUX
fbem-31287	46	9	also	also	ADV
fbem-31287	46	10	one	one	NUM
fbem-31287	46	11	of	of	ADP
fbem-31287	46	12	the	the	DET
fbem-31287	46	13	professional	professional	ADJ
fbem-31287	46	14	supervisions	supervision	NOUN
fbem-31287	46	15	in	in	ADP
fbem-31287	46	16	administrative	administrative	ADJ
fbem-31287	46	17	supervision	supervision	NOUN
fbem-31287	46	18	and	and	CCONJ
fbem-31287	46	19	an	an	DET
fbem-31287	46	20	indispensable	indispensable	ADJ
fbem-31287	46	21	component	component	NOUN
fbem-31287	46	22	of	of	ADP
fbem-31287	46	23	fiscal	fiscal	ADJ
fbem-31287	46	24	administration	administration	NOUN
fbem-31287	46	25	.	.	PUNCT
fbem-31287	47	1	national	national	ADJ
fbem-31287	47	2	audit	audit	NOUN
fbem-31287	47	3	is	be	AUX
fbem-31287	47	4	a	a	DET
fbem-31287	47	5	statutory	statutory	ADJ
fbem-31287	47	6	audit	audit	NOUN
fbem-31287	47	7	,	,	PUNCT
fbem-31287	47	8	and	and	CCONJ
fbem-31287	47	9	the	the	DET
fbem-31287	47	10	audited	audit	VERB
fbem-31287	47	11	entities	entity	NOUN
fbem-31287	47	12	shall	shall	AUX
fbem-31287	47	13	not	not	PART
fbem-31287	47	14	refuse	refuse	VERB
fbem-31287	47	15	it	it	PRON
fbem-31287	47	16	.	.	PUNCT
fbem-31287	48	1	the	the	DET
fbem-31287	48	2	audit	audit	NOUN
fbem-31287	48	3	decisions	decision	NOUN
fbem-31287	48	4	made	make	VERB
fbem-31287	48	5	by	by	ADP
fbem-31287	48	6	the	the	DET
fbem-31287	48	7	audit	audit	NOUN
fbem-31287	48	8	institutions	institution	NOUN
fbem-31287	48	9	must	must	AUX
fbem-31287	48	10	be	be	AUX
fbem-31287	48	11	implemented	implement	VERB
fbem-31287	48	12	by	by	ADP
fbem-31287	48	13	the	the	DET
fbem-31287	48	14	audited	audit	VERB
fbem-31287	48	15	entities	entity	NOUN
fbem-31287	48	16	and	and	CCONJ
fbem-31287	48	17	relevant	relevant	ADJ
fbem-31287	48	18	personnel	personnel	NOUN
fbem-31287	48	19	.	.	PUNCT
fbem-31287	49	1	where	where	SCONJ
fbem-31287	49	2	audit	audit	NOUN
fbem-31287	49	3	decisions	decision	NOUN
fbem-31287	49	4	involve	involve	VERB
fbem-31287	49	5	other	other	ADJ
fbem-31287	49	6	relevant	relevant	ADJ
fbem-31287	49	7	units	unit	NOUN
fbem-31287	49	8	,	,	PUNCT
fbem-31287	49	9	these	these	DET
fbem-31287	49	10	units	unit	NOUN
fbem-31287	49	11	shall	shall	AUX
fbem-31287	49	12	assist	assist	VERB
fbem-31287	49	13	in	in	ADP
fbem-31287	49	14	their	their	PRON
fbem-31287	49	15	implementation	implementation	NOUN
fbem-31287	49	16	.	.	PUNCT
fbem-31287	50	1	2.2	2.2	NUM
fbem-31287	50	2	.	.	PUNCT
fbem-31287	50	3	tax	tax	NOUN
fbem-31287	50	4	avoidance	avoidance	NOUN
fbem-31287	50	5	by	by	ADP
fbem-31287	50	6	enterprises	enterprise	NOUN
fbem-31287	50	7	tax	tax	NOUN
fbem-31287	50	8	avoidance	avoidance	NOUN
fbem-31287	50	9	refers	refer	VERB
fbem-31287	50	10	to	to	ADP
fbem-31287	50	11	management	management	NOUN
fbem-31287	50	12	actions	action	NOUN
fbem-31287	50	13	taken	take	VERB
fbem-31287	50	14	by	by	ADP
fbem-31287	50	15	taxpayers	taxpayer	NOUN
fbem-31287	50	16	to	to	PART
fbem-31287	50	17	reduce	reduce	VERB
fbem-31287	50	18	or	or	CCONJ
fbem-31287	50	19	avoid	avoid	VERB
fbem-31287	50	20	tax	tax	NOUN
fbem-31287	50	21	burdens	burden	NOUN
fbem-31287	50	22	through	through	ADP
fbem-31287	50	23	clever	clever	ADJ
fbem-31287	50	24	business	business	NOUN
fbem-31287	50	25	and	and	CCONJ
fbem-31287	50	26	financial	financial	ADJ
fbem-31287	50	27	arrangements	arrangement	NOUN
fbem-31287	50	28	,	,	PUNCT
fbem-31287	50	29	provided	provide	VERB
fbem-31287	50	30	that	that	SCONJ
fbem-31287	50	31	they	they	PRON
fbem-31287	50	32	comply	comply	VERB
fbem-31287	50	33	with	with	ADP
fbem-31287	50	34	tax	tax	NOUN
fbem-31287	50	35	laws	law	NOUN
fbem-31287	50	36	and	and	CCONJ
fbem-31287	50	37	regulations	regulation	NOUN
fbem-31287	50	38	.	.	PUNCT
fbem-31287	51	1	tax	tax	NOUN
fbem-31287	51	2	avoidance	avoidance	NOUN
fbem-31287	51	3	can	can	AUX
fbem-31287	51	4	be	be	AUX
fbem-31287	51	5	categorized	categorize	VERB
fbem-31287	51	6	into	into	ADP
fbem-31287	51	7	two	two	NUM
fbem-31287	51	8	types	type	NOUN
fbem-31287	51	9	:	:	PUNCT
fbem-31287	51	10	legal	legal	ADJ
fbem-31287	51	11	and	and	CCONJ
fbem-31287	51	12	illegal	illegal	ADJ
fbem-31287	51	13	,	,	PUNCT
fbem-31287	51	14	with	with	ADP
fbem-31287	51	15	fundamental	fundamental	ADJ
fbem-31287	51	16	differences	difference	NOUN
fbem-31287	51	17	between	between	ADP
fbem-31287	51	18	the	the	DET
fbem-31287	51	19	two	two	NUM
fbem-31287	51	20	.	.	PUNCT
fbem-31287	52	1	legal	legal	ADJ
fbem-31287	52	2	tax	tax	NOUN
fbem-31287	52	3	avoidance	avoidance	NOUN
fbem-31287	52	4	involves	involve	VERB
fbem-31287	52	5	utilizing	utilize	VERB
fbem-31287	52	6	relevant	relevant	ADJ
fbem-31287	52	7	national	national	ADJ
fbem-31287	52	8	laws	law	NOUN
fbem-31287	52	9	and	and	CCONJ
fbem-31287	52	10	regulations	regulation	NOUN
fbem-31287	52	11	to	to	PART
fbem-31287	52	12	reduce	reduce	VERB
fbem-31287	52	13	the	the	DET
fbem-31287	52	14	taxpayer	taxpayer	NOUN
fbem-31287	52	15	's	's	PART
fbem-31287	52	16	tax	tax	NOUN
fbem-31287	52	17	liability	liability	NOUN
fbem-31287	52	18	through	through	ADP
fbem-31287	52	19	means	mean	NOUN
fbem-31287	52	20	such	such	ADJ
fbem-31287	52	21	as	as	ADP
fbem-31287	52	22	lowering	lower	VERB
fbem-31287	52	23	tax	tax	NOUN
fbem-31287	52	24	rates	rate	NOUN
fbem-31287	52	25	or	or	CCONJ
fbem-31287	52	26	increasing	increase	VERB
fbem-31287	52	27	tax	tax	NOUN
fbem-31287	52	28	incentives	incentive	NOUN
fbem-31287	52	29	.	.	PUNCT
fbem-31287	53	1	by	by	ADP
fbem-31287	53	2	effectively	effectively	ADV
fbem-31287	53	3	utilizing	utilize	VERB
fbem-31287	53	4	tax	tax	NOUN
fbem-31287	53	5	incentive	incentive	NOUN
fbem-31287	53	6	policies	policy	NOUN
fbem-31287	53	7	,	,	PUNCT
fbem-31287	53	8	identifying	identify	VERB
fbem-31287	53	9	loopholes	loophole	NOUN
fbem-31287	53	10	in	in	ADP
fbem-31287	53	11	tax	tax	NOUN
fbem-31287	53	12	laws	law	NOUN
fbem-31287	53	13	,	,	PUNCT
fbem-31287	53	14	and	and	CCONJ
fbem-31287	53	15	conducting	conduct	VERB
fbem-31287	53	16	reasonable	reasonable	ADJ
fbem-31287	53	17	tax	tax	NOUN
fbem-31287	53	18	planning	planning	NOUN
fbem-31287	53	19	,	,	PUNCT
fbem-31287	53	20	the	the	DET
fbem-31287	53	21	goal	goal	NOUN
fbem-31287	53	22	of	of	ADP
fbem-31287	53	23	reducing	reduce	VERB
fbem-31287	53	24	the	the	DET
fbem-31287	53	25	tax	tax	NOUN
fbem-31287	53	26	burden	burden	NOUN
fbem-31287	53	27	is	be	AUX
fbem-31287	53	28	achieved	achieve	VERB
fbem-31287	53	29	,	,	PUNCT
fbem-31287	53	30	which	which	PRON
fbem-31287	53	31	is	be	AUX
fbem-31287	53	32	the	the	DET
fbem-31287	53	33	essence	essence	NOUN
fbem-31287	53	34	of	of	ADP
fbem-31287	53	35	legitimate	legitimate	ADJ
fbem-31287	53	36	tax	tax	NOUN
fbem-31287	53	37	avoidance	avoidance	NOUN
fbem-31287	53	38	.	.	PUNCT
fbem-31287	54	1	there	there	PRON
fbem-31287	54	2	also	also	ADV
fbem-31287	54	3	exists	exist	VERB
fbem-31287	54	4	a	a	DET
fbem-31287	54	5	gray	gray	ADJ
fbem-31287	54	6	area	area	NOUN
fbem-31287	54	7	between	between	ADP
fbem-31287	54	8	legal	legal	ADJ
fbem-31287	54	9	tax	tax	NOUN
fbem-31287	54	10	avoidance	avoidance	NOUN
fbem-31287	54	11	and	and	CCONJ
fbem-31287	54	12	tax	tax	NOUN
fbem-31287	54	13	evasion	evasion	NOUN
fbem-31287	54	14	,	,	PUNCT
fbem-31287	54	15	which	which	PRON
fbem-31287	54	16	poses	pose	VERB
fbem-31287	54	17	potential	potential	ADJ
fbem-31287	54	18	risks	risk	NOUN
fbem-31287	54	19	and	and	CCONJ
fbem-31287	54	20	requires	require	VERB
fbem-31287	54	21	taxpayers	taxpayer	NOUN
fbem-31287	54	22	to	to	PART
fbem-31287	54	23	exercise	exercise	VERB
fbem-31287	54	24	caution	caution	NOUN
fbem-31287	54	25	.	.	PUNCT
fbem-31287	55	1	this	this	DET
fbem-31287	55	2	gray	gray	ADJ
fbem-31287	55	3	area	area	NOUN
fbem-31287	55	4	refers	refer	VERB
fbem-31287	55	5	to	to	ADP
fbem-31287	55	6	the	the	DET
fbem-31287	55	7	transitional	transitional	ADJ
fbem-31287	55	8	zone	zone	NOUN
fbem-31287	55	9	between	between	ADP
fbem-31287	55	10	legal	legal	ADJ
fbem-31287	55	11	tax	tax	NOUN
fbem-31287	55	12	avoidance	avoidance	NOUN
fbem-31287	55	13	and	and	CCONJ
fbem-31287	55	14	tax	tax	NOUN
fbem-31287	55	15	evasion	evasion	NOUN
fbem-31287	55	16	.	.	PUNCT
fbem-31287	56	1	illegal	illegal	ADJ
fbem-31287	56	2	tax	tax	NOUN
fbem-31287	56	3	avoidance	avoidance	NOUN
fbem-31287	56	4	violates	violate	VERB
fbem-31287	56	5	tax	tax	NOUN
fbem-31287	56	6	laws	law	NOUN
fbem-31287	56	7	and	and	CCONJ
fbem-31287	56	8	is	be	AUX
fbem-31287	56	9	unlawful	unlawful	ADJ
fbem-31287	56	10	.	.	PUNCT
fbem-31287	57	1	for	for	ADP
fbem-31287	57	2	those	those	PRON
fbem-31287	57	3	who	who	PRON
fbem-31287	57	4	violate	violate	VERB
fbem-31287	57	5	tax	tax	NOUN
fbem-31287	57	6	laws	law	NOUN
fbem-31287	57	7	and	and	CCONJ
fbem-31287	57	8	policies	policy	NOUN
fbem-31287	57	9	,	,	PUNCT
fbem-31287	57	10	their	their	PRON
fbem-31287	57	11	actions	action	NOUN
fbem-31287	57	12	are	be	AUX
fbem-31287	57	13	equivalent	equivalent	ADJ
fbem-31287	57	14	to	to	PART
fbem-31287	57	15	tax	tax	NOUN
fbem-31287	57	16	evasion	evasion	NOUN
fbem-31287	57	17	and	and	CCONJ
fbem-31287	57	18	must	must	AUX
fbem-31287	57	19	be	be	AUX
fbem-31287	57	20	subject	subject	ADJ
fbem-31287	57	21	to	to	ADP
fbem-31287	57	22	stringent	stringent	ADJ
fbem-31287	57	23	enforcement	enforcement	NOUN
fbem-31287	57	24	measures	measure	NOUN
fbem-31287	57	25	.	.	PUNCT
fbem-31287	58	1	the	the	DET
fbem-31287	58	2	focus	focus	NOUN
fbem-31287	58	3	of	of	ADP
fbem-31287	58	4	this	this	DET
fbem-31287	58	5	paper	paper	NOUN
fbem-31287	58	6	is	be	AUX
fbem-31287	58	7	on	on	ADP
fbem-31287	58	8	the	the	DET
fbem-31287	58	9	impact	impact	NOUN
fbem-31287	58	10	of	of	ADP
fbem-31287	58	11	national	national	ADJ
fbem-31287	58	12	audits	audits	NOUN
fbem-31287	58	13	on	on	ADP
fbem-31287	58	14	corporate	corporate	ADJ
fbem-31287	58	15	illegal	illegal	ADJ
fbem-31287	58	16	tax	tax	NOUN
fbem-31287	58	17	avoidance	avoidance	NOUN
fbem-31287	58	18	.	.	PUNCT
fbem-31287	59	1	illegal	illegal	ADJ
fbem-31287	59	2	tax	tax	NOUN
fbem-31287	59	3	avoidance	avoidance	NOUN
fbem-31287	59	4	refers	refer	VERB
fbem-31287	59	5	to	to	ADP
fbem-31287	59	6	companies	company	NOUN
fbem-31287	59	7	using	use	VERB
fbem-31287	59	8	various	various	ADJ
fbem-31287	59	9	methods	method	NOUN
fbem-31287	59	10	to	to	PART
fbem-31287	59	11	evade	evade	VERB
fbem-31287	59	12	tax	tax	NOUN
fbem-31287	59	13	responsibilities	responsibility	NOUN
fbem-31287	59	14	and	and	CCONJ
fbem-31287	59	15	obtain	obtain	VERB
fbem-31287	59	16	illegal	illegal	ADJ
fbem-31287	59	17	benefits	benefit	NOUN
fbem-31287	59	18	.	.	PUNCT
fbem-31287	60	1	engaging	engage	VERB
fbem-31287	60	2	in	in	ADP
fbem-31287	60	3	illegal	illegal	ADJ
fbem-31287	60	4	tax	tax	NOUN
fbem-31287	60	5	avoidance	avoidance	NOUN
fbem-31287	60	6	can	can	AUX
fbem-31287	60	7	lead	lead	VERB
fbem-31287	60	8	to	to	ADP
fbem-31287	60	9	severe	severe	ADJ
fbem-31287	60	10	consequences	consequence	NOUN
fbem-31287	60	11	,	,	PUNCT
fbem-31287	60	12	including	include	VERB
fbem-31287	60	13	fines	fine	NOUN
fbem-31287	60	14	and	and	CCONJ
fbem-31287	60	15	reputational	reputational	ADJ
fbem-31287	60	16	damage	damage	NOUN
fbem-31287	60	17	.	.	PUNCT
fbem-31287	61	1	common	common	ADJ
fbem-31287	61	2	forms	form	NOUN
fbem-31287	61	3	of	of	ADP
fbem-31287	61	4	illegal	illegal	ADJ
fbem-31287	61	5	tax	tax	NOUN
fbem-31287	61	6	avoidance	avoidance	NOUN
fbem-31287	61	7	include	include	VERB
fbem-31287	61	8	overstating	overstate	VERB
fbem-31287	61	9	costs	cost	NOUN
fbem-31287	61	10	,	,	PUNCT
fbem-31287	61	11	using	use	VERB
fbem-31287	61	12	offshore	offshore	ADJ
fbem-31287	61	13	accounts	account	NOUN
fbem-31287	61	14	for	for	ADP
fbem-31287	61	15	tax	tax	NOUN
fbem-31287	61	16	avoidance	avoidance	NOUN
fbem-31287	61	17	,	,	PUNCT
fbem-31287	61	18	and	and	CCONJ
fbem-31287	61	19	issuing	issue	VERB
fbem-31287	61	20	fake	fake	ADJ
fbem-31287	61	21	invoices	invoice	NOUN
fbem-31287	61	22	.	.	PUNCT
fbem-31287	62	1	illegal	illegal	ADJ
fbem-31287	62	2	tax	tax	NOUN
fbem-31287	62	3	avoidance	avoidance	NOUN
fbem-31287	62	4	involves	involve	VERB
fbem-31287	62	5	violating	violate	VERB
fbem-31287	62	6	tax	tax	NOUN
fbem-31287	62	7	regulations	regulation	NOUN
fbem-31287	62	8	and	and	CCONJ
fbem-31287	62	9	using	use	VERB
fbem-31287	62	10	improper	improper	ADJ
fbem-31287	62	11	means	mean	NOUN
fbem-31287	62	12	to	to	PART
fbem-31287	62	13	evade	evade	VERB
fbem-31287	62	14	tax	tax	NOUN
fbem-31287	62	15	obligations	obligation	NOUN
fbem-31287	62	16	,	,	PUNCT
fbem-31287	62	17	thereby	thereby	ADV
fbem-31287	62	18	causing	cause	VERB
fbem-31287	62	19	losses	loss	NOUN
fbem-31287	62	20	to	to	ADP
fbem-31287	62	21	national	national	ADJ
fbem-31287	62	22	tax	tax	NOUN
fbem-31287	62	23	revenue	revenue	NOUN
fbem-31287	62	24	.	.	PUNCT
fbem-31287	63	1	32	32	NUM
fbem-31287	63	2	3	3	NUM
fbem-31287	63	3	.	.	PUNCT
fbem-31287	63	4	problems	problem	NOUN
fbem-31287	63	5	existing	exist	VERB
fbem-31287	63	6	in	in	ADP
fbem-31287	63	7	the	the	DET
fbem-31287	63	8	supervision	supervision	NOUN
fbem-31287	63	9	of	of	ADP
fbem-31287	63	10	national	national	ADJ
fbem-31287	63	11	audit	audit	NOUN
fbem-31287	63	12	on	on	ADP
fbem-31287	63	13	the	the	DET
fbem-31287	63	14	illegal	illegal	ADJ
fbem-31287	63	15	tax	tax	NOUN
fbem-31287	63	16	avoidance	avoidance	NOUN
fbem-31287	63	17	behavior	behavior	NOUN
fbem-31287	63	18	of	of	ADP
fbem-31287	63	19	enterprises	enterprise	NOUN
fbem-31287	63	20	the	the	DET
fbem-31287	63	21	supervision	supervision	NOUN
fbem-31287	63	22	and	and	CCONJ
fbem-31287	63	23	management	management	NOUN
fbem-31287	63	24	of	of	ADP
fbem-31287	63	25	illegal	illegal	ADJ
fbem-31287	63	26	tax	tax	NOUN
fbem-31287	63	27	avoidance	avoidance	NOUN
fbem-31287	63	28	behavior	behavior	NOUN
fbem-31287	63	29	of	of	ADP
fbem-31287	63	30	enterprises	enterprise	NOUN
fbem-31287	63	31	by	by	ADP
fbem-31287	63	32	audit	audit	NOUN
fbem-31287	63	33	organs	organ	NOUN
fbem-31287	63	34	is	be	AUX
fbem-31287	63	35	mainly	mainly	ADV
fbem-31287	63	36	to	to	PART
fbem-31287	63	37	check	check	VERB
fbem-31287	63	38	,	,	PUNCT
fbem-31287	63	39	evaluate	evaluate	VERB
fbem-31287	63	40	and	and	CCONJ
fbem-31287	63	41	deal	deal	VERB
fbem-31287	63	42	with	with	ADP
fbem-31287	63	43	the	the	DET
fbem-31287	63	44	tax	tax	NOUN
fbem-31287	63	45	behavior	behavior	NOUN
fbem-31287	63	46	of	of	ADP
fbem-31287	63	47	enterprises	enterprise	NOUN
fbem-31287	63	48	in	in	ADP
fbem-31287	63	49	the	the	DET
fbem-31287	63	50	process	process	NOUN
fbem-31287	63	51	of	of	ADP
fbem-31287	63	52	audit	audit	NOUN
fbem-31287	63	53	.	.	PUNCT
fbem-31287	64	1	the	the	DET
fbem-31287	64	2	main	main	ADJ
fbem-31287	64	3	problems	problem	NOUN
fbem-31287	64	4	existing	exist	VERB
fbem-31287	64	5	in	in	ADP
fbem-31287	64	6	the	the	DET
fbem-31287	64	7	current	current	ADJ
fbem-31287	64	8	national	national	ADJ
fbem-31287	64	9	audit	audit	NOUN
fbem-31287	64	10	work	work	NOUN
fbem-31287	64	11	on	on	ADP
fbem-31287	64	12	the	the	DET
fbem-31287	64	13	management	management	NOUN
fbem-31287	64	14	of	of	ADP
fbem-31287	64	15	illegal	illegal	ADJ
fbem-31287	64	16	tax	tax	NOUN
fbem-31287	64	17	avoidance	avoidance	NOUN
fbem-31287	64	18	behavior	behavior	NOUN
fbem-31287	64	19	of	of	ADP
fbem-31287	64	20	enterprises	enterprise	NOUN
fbem-31287	64	21	are	be	AUX
fbem-31287	64	22	as	as	SCONJ
fbem-31287	64	23	follows	follow	VERB
fbem-31287	64	24	:	:	PUNCT
fbem-31287	64	25	3.1	3.1	NUM
fbem-31287	64	26	.	.	PUNCT
fbem-31287	64	27	inadequate	inadequate	ADJ
fbem-31287	64	28	supervision	supervision	NOUN
fbem-31287	64	29	of	of	ADP
fbem-31287	64	30	illegal	illegal	ADJ
fbem-31287	64	31	tax	tax	NOUN
fbem-31287	64	32	avoidance	avoidance	NOUN
fbem-31287	64	33	behavior	behavior	NOUN
fbem-31287	64	34	of	of	ADP
fbem-31287	64	35	enterprises	enterprise	NOUN
fbem-31287	64	36	by	by	ADP
fbem-31287	64	37	national	national	ADJ
fbem-31287	64	38	audit	audit	NOUN
fbem-31287	64	39	at	at	ADP
fbem-31287	64	40	present	present	ADJ
fbem-31287	64	41	,	,	PUNCT
fbem-31287	64	42	china	china	PROPN
fbem-31287	64	43	's	's	PART
fbem-31287	64	44	existing	exist	VERB
fbem-31287	64	45	laws	law	NOUN
fbem-31287	64	46	and	and	CCONJ
fbem-31287	64	47	regulations	regulation	NOUN
fbem-31287	64	48	on	on	ADP
fbem-31287	64	49	enterprise	enterprise	NOUN
fbem-31287	64	50	illegal	illegal	ADJ
fbem-31287	64	51	tax	tax	NOUN
fbem-31287	64	52	avoidance	avoidance	NOUN
fbem-31287	64	53	of	of	ADP
fbem-31287	64	54	the	the	DET
fbem-31287	64	55	relevant	relevant	ADJ
fbem-31287	64	56	provisions	provision	NOUN
fbem-31287	64	57	,	,	PUNCT
fbem-31287	64	58	the	the	DET
fbem-31287	64	59	lack	lack	NOUN
fbem-31287	64	60	of	of	ADP
fbem-31287	64	61	operability	operability	NOUN
fbem-31287	64	62	,	,	PUNCT
fbem-31287	64	63	so	so	SCONJ
fbem-31287	64	64	that	that	SCONJ
fbem-31287	64	65	the	the	DET
fbem-31287	64	66	national	national	ADJ
fbem-31287	64	67	audit	audit	NOUN
fbem-31287	64	68	in	in	ADP
fbem-31287	64	69	the	the	DET
fbem-31287	64	70	enterprise	enterprise	NOUN
fbem-31287	64	71	illegal	illegal	ADJ
fbem-31287	64	72	tax	tax	NOUN
fbem-31287	64	73	avoidance	avoidance	NOUN
fbem-31287	64	74	behavior	behavior	NOUN
fbem-31287	64	75	supervision	supervision	NOUN
fbem-31287	64	76	is	be	AUX
fbem-31287	64	77	more	more	ADV
fbem-31287	64	78	difficult	difficult	ADJ
fbem-31287	64	79	.	.	PUNCT
fbem-31287	65	1	in	in	ADP
fbem-31287	65	2	addition	addition	NOUN
fbem-31287	65	3	,	,	PUNCT
fbem-31287	65	4	the	the	DET
fbem-31287	65	5	definition	definition	NOUN
fbem-31287	65	6	of	of	ADP
fbem-31287	65	7	tax	tax	NOUN
fbem-31287	65	8	avoidance	avoidance	NOUN
fbem-31287	65	9	behavior	behavior	NOUN
fbem-31287	65	10	of	of	ADP
fbem-31287	65	11	enterprises	enterprise	NOUN
fbem-31287	65	12	in	in	ADP
fbem-31287	65	13	china	china	PROPN
fbem-31287	65	14	is	be	AUX
fbem-31287	65	15	relatively	relatively	ADV
fbem-31287	65	16	vague	vague	ADJ
fbem-31287	65	17	,	,	PUNCT
fbem-31287	65	18	and	and	CCONJ
fbem-31287	65	19	some	some	DET
fbem-31287	65	20	local	local	ADJ
fbem-31287	65	21	governments	government	NOUN
fbem-31287	65	22	have	have	AUX
fbem-31287	65	23	adopted	adopt	VERB
fbem-31287	65	24	some	some	DET
fbem-31287	65	25	policies	policy	NOUN
fbem-31287	65	26	to	to	PART
fbem-31287	65	27	encourage	encourage	VERB
fbem-31287	65	28	tax	tax	NOUN
fbem-31287	65	29	avoidance	avoidance	NOUN
fbem-31287	65	30	in	in	ADP
fbem-31287	65	31	order	order	NOUN
fbem-31287	65	32	to	to	PART
fbem-31287	65	33	encourage	encourage	VERB
fbem-31287	65	34	the	the	DET
fbem-31287	65	35	development	development	NOUN
fbem-31287	65	36	of	of	ADP
fbem-31287	65	37	local	local	ADJ
fbem-31287	65	38	enterprises	enterprise	NOUN
fbem-31287	65	39	.	.	PUNCT
fbem-31287	66	1	with	with	ADP
fbem-31287	66	2	the	the	DET
fbem-31287	66	3	rapid	rapid	ADJ
fbem-31287	66	4	development	development	NOUN
fbem-31287	66	5	of	of	ADP
fbem-31287	66	6	market	market	NOUN
fbem-31287	66	7	economy	economy	NOUN
fbem-31287	66	8	,	,	PUNCT
fbem-31287	66	9	the	the	DET
fbem-31287	66	10	business	business	NOUN
fbem-31287	66	11	activities	activity	NOUN
fbem-31287	66	12	of	of	ADP
fbem-31287	66	13	enterprises	enterprise	NOUN
fbem-31287	66	14	in	in	ADP
fbem-31287	66	15	china	china	PROPN
fbem-31287	66	16	tend	tend	VERB
fbem-31287	66	17	to	to	PART
fbem-31287	66	18	be	be	AUX
fbem-31287	66	19	more	more	ADV
fbem-31287	66	20	and	and	CCONJ
fbem-31287	66	21	more	more	ADV
fbem-31287	66	22	internationalized	internationalized	ADJ
fbem-31287	66	23	and	and	CCONJ
fbem-31287	66	24	market	market	NOUN
fbem-31287	66	25	-	-	PUNCT
fbem-31287	66	26	oriented	orient	VERB
fbem-31287	66	27	.	.	PUNCT
fbem-31287	67	1	in	in	ADP
fbem-31287	67	2	order	order	NOUN
fbem-31287	67	3	to	to	PART
fbem-31287	67	4	maximize	maximize	VERB
fbem-31287	67	5	their	their	PRON
fbem-31287	67	6	own	own	ADJ
fbem-31287	67	7	interests	interest	NOUN
fbem-31287	67	8	,	,	PUNCT
fbem-31287	67	9	enterprises	enterprise	NOUN
fbem-31287	67	10	constantly	constantly	ADV
fbem-31287	67	11	carry	carry	VERB
fbem-31287	67	12	out	out	ADP
fbem-31287	67	13	tax	tax	NOUN
fbem-31287	67	14	avoidance	avoidance	NOUN
fbem-31287	67	15	activities	activity	NOUN
fbem-31287	67	16	.	.	PUNCT
fbem-31287	68	1	tax	tax	NOUN
fbem-31287	68	2	avoidance	avoidance	NOUN
fbem-31287	68	3	activities	activity	NOUN
fbem-31287	68	4	are	be	AUX
fbem-31287	68	5	often	often	ADV
fbem-31287	68	6	characterized	characterize	VERB
fbem-31287	68	7	by	by	ADP
fbem-31287	68	8	concealment	concealment	NOUN
fbem-31287	68	9	and	and	CCONJ
fbem-31287	68	10	complexity	complexity	NOUN
fbem-31287	68	11	,	,	PUNCT
fbem-31287	68	12	and	and	CCONJ
fbem-31287	68	13	it	it	PRON
fbem-31287	68	14	is	be	AUX
fbem-31287	68	15	difficult	difficult	ADJ
fbem-31287	68	16	for	for	SCONJ
fbem-31287	68	17	state	state	NOUN
fbem-31287	68	18	auditors	auditor	NOUN
fbem-31287	68	19	to	to	PART
fbem-31287	68	20	conduct	conduct	VERB
fbem-31287	68	21	a	a	DET
fbem-31287	68	22	comprehensive	comprehensive	ADJ
fbem-31287	68	23	and	and	CCONJ
fbem-31287	68	24	indepth	indepth	ADJ
fbem-31287	68	25	review	review	NOUN
fbem-31287	68	26	of	of	ADP
fbem-31287	68	27	enterprises	enterprise	NOUN
fbem-31287	68	28	due	due	ADP
fbem-31287	68	29	to	to	ADP
fbem-31287	68	30	the	the	DET
fbem-31287	68	31	limitations	limitation	NOUN
fbem-31287	68	32	of	of	ADP
fbem-31287	68	33	their	their	PRON
fbem-31287	68	34	own	own	ADJ
fbem-31287	68	35	knowledge	knowledge	NOUN
fbem-31287	68	36	structure	structure	NOUN
fbem-31287	68	37	and	and	CCONJ
fbem-31287	68	38	business	business	NOUN
fbem-31287	68	39	level	level	NOUN
fbem-31287	68	40	.	.	PUNCT
fbem-31287	69	1	as	as	SCONJ
fbem-31287	69	2	china	china	PROPN
fbem-31287	69	3	's	's	PART
fbem-31287	69	4	current	current	ADJ
fbem-31287	69	5	tax	tax	NOUN
fbem-31287	69	6	authorities	authority	NOUN
fbem-31287	69	7	implement	implement	VERB
fbem-31287	69	8	a	a	DET
fbem-31287	69	9	vertical	vertical	ADJ
fbem-31287	69	10	leadership	leadership	NOUN
fbem-31287	69	11	system	system	NOUN
fbem-31287	69	12	and	and	CCONJ
fbem-31287	69	13	a	a	DET
fbem-31287	69	14	vertical	vertical	ADJ
fbem-31287	69	15	management	management	NOUN
fbem-31287	69	16	system	system	NOUN
fbem-31287	69	17	,	,	PUNCT
fbem-31287	69	18	the	the	DET
fbem-31287	69	19	tax	tax	NOUN
fbem-31287	69	20	authorities	authority	NOUN
fbem-31287	69	21	have	have	VERB
fbem-31287	69	22	strong	strong	ADJ
fbem-31287	69	23	authority	authority	NOUN
fbem-31287	69	24	and	and	CCONJ
fbem-31287	69	25	law	law	NOUN
fbem-31287	69	26	enforcement	enforcement	NOUN
fbem-31287	69	27	power	power	NOUN
fbem-31287	69	28	.	.	PUNCT
fbem-31287	70	1	therefore	therefore	ADV
fbem-31287	70	2	,	,	PUNCT
fbem-31287	70	3	it	it	PRON
fbem-31287	70	4	is	be	AUX
fbem-31287	70	5	easy	easy	ADJ
fbem-31287	70	6	to	to	PART
fbem-31287	70	7	form	form	VERB
fbem-31287	70	8	local	local	ADJ
fbem-31287	70	9	protectionism	protectionism	NOUN
fbem-31287	70	10	in	in	ADP
fbem-31287	70	11	the	the	DET
fbem-31287	70	12	work	work	NOUN
fbem-31287	70	13	of	of	ADP
fbem-31287	70	14	tax	tax	NOUN
fbem-31287	70	15	collection	collection	NOUN
fbem-31287	70	16	and	and	CCONJ
fbem-31287	70	17	management	management	NOUN
fbem-31287	70	18	,	,	PUNCT
fbem-31287	70	19	which	which	PRON
fbem-31287	70	20	to	to	ADP
fbem-31287	70	21	a	a	DET
fbem-31287	70	22	certain	certain	ADJ
fbem-31287	70	23	extent	extent	NOUN
fbem-31287	70	24	affects	affect	VERB
fbem-31287	70	25	the	the	DET
fbem-31287	70	26	implementation	implementation	NOUN
fbem-31287	70	27	of	of	ADP
fbem-31287	70	28	china	china	PROPN
fbem-31287	70	29	's	's	PART
fbem-31287	70	30	tax	tax	NOUN
fbem-31287	70	31	policies	policy	NOUN
fbem-31287	70	32	and	and	CCONJ
fbem-31287	70	33	tax	tax	NOUN
fbem-31287	70	34	laws	law	NOUN
fbem-31287	70	35	and	and	CCONJ
fbem-31287	70	36	regulations	regulation	NOUN
fbem-31287	70	37	,	,	PUNCT
fbem-31287	70	38	as	as	ADV
fbem-31287	70	39	well	well	ADV
fbem-31287	70	40	as	as	ADP
fbem-31287	70	41	the	the	DET
fbem-31287	70	42	ability	ability	NOUN
fbem-31287	70	43	of	of	ADP
fbem-31287	70	44	the	the	DET
fbem-31287	70	45	national	national	ADJ
fbem-31287	70	46	audit	audit	NOUN
fbem-31287	70	47	to	to	PART
fbem-31287	70	48	supervise	supervise	VERB
fbem-31287	70	49	the	the	DET
fbem-31287	70	50	illegal	illegal	ADJ
fbem-31287	70	51	tax	tax	NOUN
fbem-31287	70	52	avoidance	avoidance	NOUN
fbem-31287	70	53	behavior	behavior	NOUN
fbem-31287	70	54	of	of	ADP
fbem-31287	70	55	enterprises	enterprise	NOUN
fbem-31287	70	56	.	.	PUNCT
fbem-31287	71	1	3.2	3.2	NUM
fbem-31287	71	2	.	.	PUNCT
fbem-31287	72	1	the	the	DET
fbem-31287	72	2	audit	audit	NOUN
fbem-31287	72	3	department	department	NOUN
fbem-31287	72	4	can	can	AUX
fbem-31287	72	5	not	not	PART
fbem-31287	72	6	accurately	accurately	ADV
fbem-31287	72	7	grasp	grasp	VERB
fbem-31287	72	8	the	the	DET
fbem-31287	72	9	data	datum	NOUN
fbem-31287	72	10	of	of	ADP
fbem-31287	72	11	enterprise	enterprise	NOUN
fbem-31287	72	12	tax	tax	NOUN
fbem-31287	72	13	avoidance	avoidance	NOUN
fbem-31287	72	14	behavior	behavior	NOUN
fbem-31287	72	15	at	at	ADP
fbem-31287	72	16	present	present	ADJ
fbem-31287	72	17	,	,	PUNCT
fbem-31287	72	18	the	the	DET
fbem-31287	72	19	tax	tax	NOUN
fbem-31287	72	20	department	department	NOUN
fbem-31287	72	21	makes	make	VERB
fbem-31287	72	22	very	very	ADV
fbem-31287	72	23	limited	limited	ADJ
fbem-31287	72	24	use	use	NOUN
fbem-31287	72	25	of	of	ADP
fbem-31287	72	26	tax	tax	NOUN
fbem-31287	72	27	information	information	NOUN
fbem-31287	72	28	on	on	ADP
fbem-31287	72	29	taxpayers	taxpayer	NOUN
fbem-31287	72	30	,	,	PUNCT
fbem-31287	72	31	and	and	CCONJ
fbem-31287	72	32	only	only	ADV
fbem-31287	72	33	the	the	DET
fbem-31287	72	34	state	state	NOUN
fbem-31287	72	35	administration	administration	NOUN
fbem-31287	72	36	of	of	ADP
fbem-31287	72	37	taxation	taxation	NOUN
fbem-31287	72	38	has	have	AUX
fbem-31287	72	39	published	publish	VERB
fbem-31287	72	40	part	part	NOUN
fbem-31287	72	41	of	of	ADP
fbem-31287	72	42	the	the	DET
fbem-31287	72	43	tax	tax	NOUN
fbem-31287	72	44	information	information	NOUN
fbem-31287	72	45	,	,	PUNCT
fbem-31287	72	46	but	but	CCONJ
fbem-31287	72	47	it	it	PRON
fbem-31287	72	48	has	have	AUX
fbem-31287	72	49	not	not	PART
fbem-31287	72	50	made	make	VERB
fbem-31287	72	51	complete	complete	ADJ
fbem-31287	72	52	records	record	NOUN
fbem-31287	72	53	and	and	CCONJ
fbem-31287	72	54	reflections	reflection	NOUN
fbem-31287	72	55	on	on	ADP
fbem-31287	72	56	the	the	DET
fbem-31287	72	57	tax	tax	NOUN
fbem-31287	72	58	avoidance	avoidance	NOUN
fbem-31287	72	59	behavior	behavior	NOUN
fbem-31287	72	60	of	of	ADP
fbem-31287	72	61	enterprises	enterprise	NOUN
fbem-31287	72	62	.	.	PUNCT
fbem-31287	73	1	at	at	ADP
fbem-31287	73	2	present	present	ADJ
fbem-31287	73	3	,	,	PUNCT
fbem-31287	73	4	the	the	DET
fbem-31287	73	5	tax	tax	NOUN
fbem-31287	73	6	department	department	NOUN
fbem-31287	73	7	lacks	lack	VERB
fbem-31287	73	8	data	datum	NOUN
fbem-31287	73	9	on	on	ADP
fbem-31287	73	10	tax	tax	NOUN
fbem-31287	73	11	-	-	PUNCT
fbem-31287	73	12	related	relate	VERB
fbem-31287	73	13	information	information	NOUN
fbem-31287	73	14	and	and	CCONJ
fbem-31287	73	15	tax	tax	NOUN
fbem-31287	73	16	payment	payment	NOUN
fbem-31287	73	17	,	,	PUNCT
fbem-31287	73	18	and	and	CCONJ
fbem-31287	73	19	these	these	DET
fbem-31287	73	20	data	datum	NOUN
fbem-31287	73	21	mainly	mainly	ADV
fbem-31287	73	22	come	come	VERB
fbem-31287	73	23	from	from	ADP
fbem-31287	73	24	the	the	DET
fbem-31287	73	25	tax	tax	NOUN
fbem-31287	73	26	department	department	NOUN
fbem-31287	73	27	's	's	PART
fbem-31287	73	28	own	own	ADJ
fbem-31287	73	29	statistics	statistic	NOUN
fbem-31287	73	30	and	and	CCONJ
fbem-31287	73	31	analysis	analysis	NOUN
fbem-31287	73	32	,	,	PUNCT
fbem-31287	73	33	and	and	CCONJ
fbem-31287	73	34	have	have	AUX
fbem-31287	73	35	not	not	PART
fbem-31287	73	36	been	be	AUX
fbem-31287	73	37	included	include	VERB
fbem-31287	73	38	in	in	ADP
fbem-31287	73	39	the	the	DET
fbem-31287	73	40	government	government	NOUN
fbem-31287	73	41	's	's	PART
fbem-31287	73	42	auditing	auditing	NOUN
fbem-31287	73	43	work	work	NOUN
fbem-31287	73	44	.	.	PUNCT
fbem-31287	74	1	due	due	ADP
fbem-31287	74	2	to	to	ADP
fbem-31287	74	3	the	the	DET
fbem-31287	74	4	lack	lack	NOUN
fbem-31287	74	5	of	of	ADP
fbem-31287	74	6	accurate	accurate	ADJ
fbem-31287	74	7	and	and	CCONJ
fbem-31287	74	8	reliable	reliable	ADJ
fbem-31287	74	9	data	data	NOUN
fbem-31287	74	10	support	support	NOUN
fbem-31287	74	11	,	,	PUNCT
fbem-31287	74	12	the	the	DET
fbem-31287	74	13	audit	audit	NOUN
fbem-31287	74	14	department	department	NOUN
fbem-31287	74	15	can	can	AUX
fbem-31287	74	16	not	not	PART
fbem-31287	74	17	effectively	effectively	ADV
fbem-31287	74	18	determine	determine	VERB
fbem-31287	74	19	the	the	DET
fbem-31287	74	20	enterprise	enterprise	NOUN
fbem-31287	74	21	tax	tax	NOUN
fbem-31287	74	22	avoidance	avoidance	NOUN
fbem-31287	74	23	behavior	behavior	NOUN
fbem-31287	74	24	on	on	ADP
fbem-31287	74	25	the	the	DET
fbem-31287	74	26	national	national	ADJ
fbem-31287	74	27	tax	tax	NOUN
fbem-31287	74	28	impact	impact	NOUN
fbem-31287	74	29	and	and	CCONJ
fbem-31287	74	30	whether	whether	SCONJ
fbem-31287	74	31	there	there	PRON
fbem-31287	74	32	is	be	VERB
fbem-31287	74	33	tax	tax	NOUN
fbem-31287	74	34	evasion	evasion	NOUN
fbem-31287	74	35	and	and	CCONJ
fbem-31287	74	36	tax	tax	NOUN
fbem-31287	74	37	leakage	leakage	NOUN
fbem-31287	74	38	.	.	PUNCT
fbem-31287	75	1	when	when	SCONJ
fbem-31287	75	2	the	the	DET
fbem-31287	75	3	national	national	ADJ
fbem-31287	75	4	audit	audit	PROPN
fbem-31287	75	5	department	department	NOUN
fbem-31287	75	6	evaluates	evaluate	VERB
fbem-31287	75	7	the	the	DET
fbem-31287	75	8	management	management	NOUN
fbem-31287	75	9	of	of	ADP
fbem-31287	75	10	enterprise	enterprise	NOUN
fbem-31287	75	11	tax	tax	NOUN
fbem-31287	75	12	avoidance	avoidance	NOUN
fbem-31287	75	13	,	,	PUNCT
fbem-31287	75	14	it	it	PRON
fbem-31287	75	15	can	can	AUX
fbem-31287	75	16	only	only	ADV
fbem-31287	75	17	understand	understand	VERB
fbem-31287	75	18	the	the	DET
fbem-31287	75	19	situation	situation	NOUN
fbem-31287	75	20	of	of	ADP
fbem-31287	75	21	enterprise	enterprise	NOUN
fbem-31287	75	22	tax	tax	NOUN
fbem-31287	75	23	avoidance	avoidance	NOUN
fbem-31287	75	24	through	through	ADP
fbem-31287	75	25	some	some	DET
fbem-31287	75	26	sides	side	NOUN
fbem-31287	75	27	.	.	PUNCT
fbem-31287	76	1	moreover	moreover	ADV
fbem-31287	76	2	,	,	PUNCT
fbem-31287	76	3	the	the	DET
fbem-31287	76	4	state	state	NOUN
fbem-31287	76	5	audit	audit	NOUN
fbem-31287	76	6	authorities	authority	NOUN
fbem-31287	76	7	can	can	AUX
fbem-31287	76	8	not	not	PART
fbem-31287	76	9	effectively	effectively	ADV
fbem-31287	76	10	participate	participate	VERB
fbem-31287	76	11	in	in	ADP
fbem-31287	76	12	the	the	DET
fbem-31287	76	13	management	management	NOUN
fbem-31287	76	14	of	of	ADP
fbem-31287	76	15	enterprise	enterprise	NOUN
fbem-31287	76	16	tax	tax	NOUN
fbem-31287	76	17	avoidance	avoidance	NOUN
fbem-31287	76	18	,	,	PUNCT
fbem-31287	76	19	especially	especially	ADV
fbem-31287	76	20	in	in	ADP
fbem-31287	76	21	the	the	DET
fbem-31287	76	22	audit	audit	NOUN
fbem-31287	76	23	of	of	ADP
fbem-31287	76	24	enterprise	enterprise	NOUN
fbem-31287	76	25	tax	tax	NOUN
fbem-31287	76	26	avoidance	avoidance	NOUN
fbem-31287	76	27	,	,	PUNCT
fbem-31287	76	28	they	they	PRON
fbem-31287	76	29	often	often	ADV
fbem-31287	76	30	can	can	AUX
fbem-31287	76	31	not	not	PART
fbem-31287	76	32	effectively	effectively	ADV
fbem-31287	76	33	utilize	utilize	VERB
fbem-31287	76	34	the	the	DET
fbem-31287	76	35	modern	modern	ADJ
fbem-31287	76	36	audit	audit	NOUN
fbem-31287	76	37	means	mean	NOUN
fbem-31287	76	38	and	and	CCONJ
fbem-31287	76	39	methods	method	NOUN
fbem-31287	76	40	,	,	PUNCT
fbem-31287	76	41	and	and	CCONJ
fbem-31287	76	42	can	can	AUX
fbem-31287	76	43	not	not	PART
fbem-31287	76	44	timely	timely	ADV
fbem-31287	76	45	detect	detect	VERB
fbem-31287	76	46	and	and	CCONJ
fbem-31287	76	47	put	put	VERB
fbem-31287	76	48	forward	forward	ADV
fbem-31287	76	49	effective	effective	ADJ
fbem-31287	76	50	audit	audit	NOUN
fbem-31287	76	51	opinions	opinion	NOUN
fbem-31287	76	52	and	and	CCONJ
fbem-31287	76	53	suggestions	suggestion	NOUN
fbem-31287	76	54	,	,	PUNCT
fbem-31287	76	55	which	which	PRON
fbem-31287	76	56	makes	make	VERB
fbem-31287	76	57	the	the	DET
fbem-31287	76	58	audit	audit	NOUN
fbem-31287	76	59	supervision	supervision	NOUN
fbem-31287	76	60	lag	lag	VERB
fbem-31287	76	61	behind	behind	ADV
fbem-31287	76	62	to	to	ADP
fbem-31287	76	63	a	a	DET
fbem-31287	76	64	certain	certain	ADJ
fbem-31287	76	65	extent	extent	NOUN
fbem-31287	76	66	.	.	PUNCT
fbem-31287	77	1	3.3	3.3	NUM
fbem-31287	77	2	.	.	PUNCT
fbem-31287	78	1	the	the	DET
fbem-31287	78	2	impact	impact	NOUN
fbem-31287	78	3	of	of	ADP
fbem-31287	78	4	audit	audit	NOUN
fbem-31287	78	5	committee	committee	NOUN
fbem-31287	78	6	on	on	ADP
fbem-31287	78	7	the	the	DET
fbem-31287	78	8	illegal	illegal	ADJ
fbem-31287	78	9	tax	tax	NOUN
fbem-31287	78	10	avoidance	avoidance	NOUN
fbem-31287	78	11	behavior	behavior	NOUN
fbem-31287	78	12	of	of	ADP
fbem-31287	78	13	enterprises	enterprise	NOUN
fbem-31287	78	14	low	low	ADJ
fbem-31287	78	15	studies	study	NOUN
fbem-31287	78	16	by	by	ADP
fbem-31287	78	17	relevant	relevant	ADJ
fbem-31287	78	18	scholars	scholar	NOUN
fbem-31287	78	19	at	at	ADP
fbem-31287	78	20	home	home	ADV
fbem-31287	78	21	and	and	CCONJ
fbem-31287	78	22	abroad	abroad	ADV
fbem-31287	78	23	have	have	AUX
fbem-31287	78	24	concluded	conclude	VERB
fbem-31287	78	25	that	that	SCONJ
fbem-31287	78	26	audit	audit	NOUN
fbem-31287	78	27	committees	committee	NOUN
fbem-31287	78	28	play	play	VERB
fbem-31287	78	29	a	a	DET
fbem-31287	78	30	positive	positive	ADJ
fbem-31287	78	31	and	and	CCONJ
fbem-31287	78	32	contributing	contribute	VERB
fbem-31287	78	33	role	role	NOUN
fbem-31287	78	34	in	in	ADP
fbem-31287	78	35	ensuring	ensure	VERB
fbem-31287	78	36	the	the	DET
fbem-31287	78	37	implementation	implementation	NOUN
fbem-31287	78	38	of	of	ADP
fbem-31287	78	39	internal	internal	ADJ
fbem-31287	78	40	controls	control	NOUN
fbem-31287	78	41	,	,	PUNCT
fbem-31287	78	42	the	the	DET
fbem-31287	78	43	quality	quality	NOUN
fbem-31287	78	44	of	of	ADP
fbem-31287	78	45	financial	financial	ADJ
fbem-31287	78	46	reporting	reporting	NOUN
fbem-31287	78	47	,	,	PUNCT
fbem-31287	78	48	and	and	CCONJ
fbem-31287	78	49	the	the	DET
fbem-31287	78	50	management	management	NOUN
fbem-31287	78	51	of	of	ADP
fbem-31287	78	52	internal	internal	ADJ
fbem-31287	78	53	and	and	CCONJ
fbem-31287	78	54	external	external	ADJ
fbem-31287	78	55	audits	audits	NOUN
fbem-31287	78	56	,	,	PUNCT
fbem-31287	78	57	etc	etc	X
fbem-31287	78	58	.	.	X
fbem-31287	79	1	however	however	ADV
fbem-31287	79	2	,	,	PUNCT
fbem-31287	79	3	when	when	SCONJ
fbem-31287	79	4	testing	test	VERB
fbem-31287	79	5	whether	whether	SCONJ
fbem-31287	79	6	auditors	auditor	NOUN
fbem-31287	79	7	can	can	AUX
fbem-31287	79	8	play	play	VERB
fbem-31287	79	9	an	an	DET
fbem-31287	79	10	inhibitory	inhibitory	ADJ
fbem-31287	79	11	role	role	NOUN
fbem-31287	79	12	in	in	ADP
fbem-31287	79	13	the	the	DET
fbem-31287	79	14	tax	tax	NOUN
fbem-31287	79	15	avoidance	avoidance	NOUN
fbem-31287	79	16	of	of	ADP
fbem-31287	79	17	executives	executive	NOUN
fbem-31287	79	18	,	,	PUNCT
fbem-31287	79	19	a	a	DET
fbem-31287	79	20	large	large	ADJ
fbem-31287	79	21	number	number	NOUN
fbem-31287	79	22	of	of	ADP
fbem-31287	79	23	studies	study	NOUN
fbem-31287	79	24	have	have	AUX
fbem-31287	79	25	shown	show	VERB
fbem-31287	79	26	that	that	SCONJ
fbem-31287	79	27	auditors	auditor	NOUN
fbem-31287	79	28	conducting	conduct	VERB
fbem-31287	79	29	external	external	ADJ
fbem-31287	79	30	audits	audits	NOUN
fbem-31287	79	31	of	of	ADP
fbem-31287	79	32	enterprises	enterprise	NOUN
fbem-31287	79	33	have	have	VERB
fbem-31287	79	34	no	no	DET
fbem-31287	79	35	significant	significant	ADJ
fbem-31287	79	36	moderating	moderate	VERB
fbem-31287	79	37	effect	effect	NOUN
fbem-31287	79	38	between	between	ADP
fbem-31287	79	39	executives	executive	NOUN
fbem-31287	79	40	and	and	CCONJ
fbem-31287	79	41	corporate	corporate	ADJ
fbem-31287	79	42	tax	tax	NOUN
fbem-31287	79	43	avoidance	avoidance	NOUN
fbem-31287	79	44	.	.	PUNCT
fbem-31287	80	1	if	if	SCONJ
fbem-31287	80	2	the	the	DET
fbem-31287	80	3	enterprise	enterprise	NOUN
fbem-31287	80	4	tax	tax	NOUN
fbem-31287	80	5	avoidance	avoidance	NOUN
fbem-31287	80	6	use	use	NOUN
fbem-31287	80	7	is	be	AUX
fbem-31287	80	8	not	not	PART
fbem-31287	80	9	illegal	illegal	ADJ
fbem-31287	80	10	means	mean	NOUN
fbem-31287	80	11	,	,	PUNCT
fbem-31287	80	12	the	the	DET
fbem-31287	80	13	auditor	auditor	NOUN
fbem-31287	80	14	will	will	AUX
fbem-31287	80	15	choose	choose	VERB
fbem-31287	80	16	not	not	PART
fbem-31287	80	17	to	to	PART
fbem-31287	80	18	interfere	interfere	VERB
fbem-31287	80	19	with	with	ADP
fbem-31287	80	20	the	the	DET
fbem-31287	80	21	enterprise	enterprise	NOUN
fbem-31287	80	22	tax	tax	NOUN
fbem-31287	80	23	regulation	regulation	NOUN
fbem-31287	80	24	behavior	behavior	NOUN
fbem-31287	80	25	,	,	PUNCT
fbem-31287	80	26	otherwise	otherwise	ADV
fbem-31287	80	27	too	too	ADV
fbem-31287	80	28	much	much	ADJ
fbem-31287	80	29	intervention	intervention	NOUN
fbem-31287	80	30	,	,	PUNCT
fbem-31287	80	31	may	may	AUX
fbem-31287	80	32	make	make	VERB
fbem-31287	80	33	their	their	PRON
fbem-31287	80	34	own	own	ADJ
fbem-31287	80	35	loss	loss	NOUN
fbem-31287	80	36	of	of	ADP
fbem-31287	80	37	customers	customer	NOUN
fbem-31287	80	38	;	;	PUNCT
fbem-31287	80	39	but	but	CCONJ
fbem-31287	80	40	if	if	SCONJ
fbem-31287	80	41	the	the	DET
fbem-31287	80	42	executives	executive	NOUN
fbem-31287	80	43	with	with	ADP
fbem-31287	80	44	the	the	DET
fbem-31287	80	45	help	help	NOUN
fbem-31287	80	46	of	of	ADP
fbem-31287	80	47	authority	authority	NOUN
fbem-31287	80	48	,	,	PUNCT
fbem-31287	80	49	is	be	AUX
fbem-31287	80	50	excessive	excessive	ADJ
fbem-31287	80	51	,	,	PUNCT
fbem-31287	80	52	illegal	illegal	ADJ
fbem-31287	80	53	tax	tax	NOUN
fbem-31287	80	54	avoidance	avoidance	NOUN
fbem-31287	80	55	behavior	behavior	NOUN
fbem-31287	80	56	,	,	PUNCT
fbem-31287	80	57	this	this	PRON
fbem-31287	80	58	may	may	AUX
fbem-31287	80	59	be	be	AUX
fbem-31287	80	60	easy	easy	ADJ
fbem-31287	80	61	to	to	ADP
fbem-31287	80	62	external	external	ADJ
fbem-31287	80	63	regulation	regulation	NOUN
fbem-31287	80	64	and	and	CCONJ
fbem-31287	80	65	investors	investor	NOUN
fbem-31287	80	66	,	,	PUNCT
fbem-31287	80	67	once	once	SCONJ
fbem-31287	80	68	the	the	DET
fbem-31287	80	69	auditor	auditor	NOUN
fbem-31287	80	70	found	find	VERB
fbem-31287	80	71	that	that	SCONJ
fbem-31287	80	72	it	it	PRON
fbem-31287	80	73	should	should	AUX
fbem-31287	80	74	be	be	AUX
fbem-31287	80	75	stopped	stop	VERB
fbem-31287	80	76	in	in	ADP
fbem-31287	80	77	time	time	NOUN
fbem-31287	80	78	,	,	PUNCT
fbem-31287	80	79	otherwise	otherwise	ADV
fbem-31287	80	80	it	it	PRON
fbem-31287	80	81	is	be	AUX
fbem-31287	80	82	easy	easy	ADJ
fbem-31287	80	83	to	to	PART
fbem-31287	80	84	be	be	AUX
fbem-31287	80	85	held	hold	VERB
fbem-31287	80	86	accountable	accountable	ADJ
fbem-31287	80	87	.	.	PUNCT
fbem-31287	81	1	it	it	PRON
fbem-31287	81	2	can	can	AUX
fbem-31287	81	3	be	be	AUX
fbem-31287	81	4	concluded	conclude	VERB
fbem-31287	81	5	that	that	SCONJ
fbem-31287	81	6	the	the	DET
fbem-31287	81	7	external	external	ADJ
fbem-31287	81	8	auditor	auditor	NOUN
fbem-31287	81	9	of	of	ADP
fbem-31287	81	10	the	the	DET
fbem-31287	81	11	enterprise	enterprise	NOUN
fbem-31287	81	12	is	be	AUX
fbem-31287	81	13	mainly	mainly	ADV
fbem-31287	81	14	aimed	aim	VERB
fbem-31287	81	15	at	at	ADP
fbem-31287	81	16	the	the	DET
fbem-31287	81	17	excessive	excessive	ADJ
fbem-31287	81	18	tax	tax	NOUN
fbem-31287	81	19	avoidance	avoidance	NOUN
fbem-31287	81	20	to	to	PART
fbem-31287	81	21	produce	produce	VERB
fbem-31287	81	22	inhibitory	inhibitory	ADJ
fbem-31287	81	23	effect	effect	NOUN
fbem-31287	81	24	,	,	PUNCT
fbem-31287	81	25	the	the	DET
fbem-31287	81	26	minor	minor	ADJ
fbem-31287	81	27	tax	tax	NOUN
fbem-31287	81	28	avoidance	avoidance	NOUN
fbem-31287	81	29	will	will	AUX
fbem-31287	81	30	not	not	PART
fbem-31287	81	31	attract	attract	VERB
fbem-31287	81	32	too	too	ADV
fbem-31287	81	33	much	much	ADJ
fbem-31287	81	34	attention	attention	NOUN
fbem-31287	81	35	,	,	PUNCT
fbem-31287	81	36	the	the	DET
fbem-31287	81	37	audit	audit	NOUN
fbem-31287	81	38	committee	committee	NOUN
fbem-31287	81	39	to	to	PART
fbem-31287	81	40	inhibit	inhibit	VERB
fbem-31287	81	41	corporate	corporate	ADJ
fbem-31287	81	42	tax	tax	NOUN
fbem-31287	81	43	avoidance	avoidance	NOUN
fbem-31287	81	44	issues	issue	NOUN
fbem-31287	81	45	need	need	VERB
fbem-31287	81	46	to	to	PART
fbem-31287	81	47	be	be	AUX
fbem-31287	81	48	strengthened	strengthen	VERB
fbem-31287	81	49	.	.	PUNCT
fbem-31287	82	1	3.4	3.4	NUM
fbem-31287	82	2	.	.	PUNCT
fbem-31287	82	3	insufficient	insufficient	ADJ
fbem-31287	82	4	collaboration	collaboration	NOUN
fbem-31287	82	5	between	between	ADP
fbem-31287	82	6	audit	audit	NOUN
fbem-31287	82	7	authorities	authority	NOUN
fbem-31287	82	8	and	and	CCONJ
fbem-31287	82	9	other	other	ADJ
fbem-31287	82	10	departments	department	NOUN
fbem-31287	82	11	collaboration	collaboration	NOUN
fbem-31287	82	12	between	between	ADP
fbem-31287	82	13	audit	audit	NOUN
fbem-31287	82	14	authorities	authority	NOUN
fbem-31287	82	15	and	and	CCONJ
fbem-31287	82	16	other	other	ADJ
fbem-31287	82	17	departments	department	NOUN
fbem-31287	82	18	also	also	ADV
fbem-31287	82	19	has	have	VERB
fbem-31287	82	20	an	an	DET
fbem-31287	82	21	important	important	ADJ
fbem-31287	82	22	impact	impact	NOUN
fbem-31287	82	23	on	on	ADP
fbem-31287	82	24	corporate	corporate	ADJ
fbem-31287	82	25	tax	tax	NOUN
fbem-31287	82	26	avoidance	avoidance	NOUN
fbem-31287	82	27	.	.	PUNCT
fbem-31287	83	1	the	the	DET
fbem-31287	83	2	most	most	ADV
fbem-31287	83	3	important	important	ADJ
fbem-31287	83	4	of	of	ADP
fbem-31287	83	5	them	they	PRON
fbem-31287	83	6	is	be	AUX
fbem-31287	83	7	the	the	DET
fbem-31287	83	8	collaboration	collaboration	NOUN
fbem-31287	83	9	between	between	ADP
fbem-31287	83	10	audit	audit	NOUN
fbem-31287	83	11	and	and	CCONJ
fbem-31287	83	12	tax	tax	NOUN
fbem-31287	83	13	departments	department	NOUN
fbem-31287	83	14	.	.	PUNCT
fbem-31287	84	1	through	through	ADP
fbem-31287	84	2	the	the	DET
fbem-31287	84	3	collaboration	collaboration	NOUN
fbem-31287	84	4	of	of	ADP
fbem-31287	84	5	audit	audit	NOUN
fbem-31287	84	6	and	and	CCONJ
fbem-31287	84	7	tax	tax	NOUN
fbem-31287	84	8	departments	department	NOUN
fbem-31287	84	9	,	,	PUNCT
fbem-31287	84	10	the	the	DET
fbem-31287	84	11	effective	effective	ADJ
fbem-31287	84	12	control	control	NOUN
fbem-31287	84	13	of	of	ADP
fbem-31287	84	14	illegal	illegal	ADJ
fbem-31287	84	15	tax	tax	NOUN
fbem-31287	84	16	avoidance	avoidance	NOUN
fbem-31287	84	17	by	by	ADP
fbem-31287	84	18	enterprises	enterprise	NOUN
fbem-31287	84	19	can	can	AUX
fbem-31287	84	20	be	be	AUX
fbem-31287	84	21	increased	increase	VERB
fbem-31287	84	22	,	,	PUNCT
fbem-31287	84	23	and	and	CCONJ
fbem-31287	84	24	the	the	DET
fbem-31287	84	25	tax	tax	NOUN
fbem-31287	84	26	avoidance	avoidance	NOUN
fbem-31287	84	27	behavior	behavior	NOUN
fbem-31287	84	28	of	of	ADP
fbem-31287	84	29	enterprises	enterprise	NOUN
fbem-31287	84	30	can	can	AUX
fbem-31287	84	31	be	be	AUX
fbem-31287	84	32	controlled	control	VERB
fbem-31287	84	33	at	at	ADP
fbem-31287	84	34	a	a	DET
fbem-31287	84	35	lower	low	ADJ
fbem-31287	84	36	level	level	NOUN
fbem-31287	84	37	.	.	PUNCT
fbem-31287	85	1	in	in	ADP
fbem-31287	85	2	the	the	DET
fbem-31287	85	3	activities	activity	NOUN
fbem-31287	85	4	of	of	ADP
fbem-31287	85	5	auditing	audit	VERB
fbem-31287	85	6	illegal	illegal	ADJ
fbem-31287	85	7	tax	tax	NOUN
fbem-31287	85	8	avoidance	avoidance	NOUN
fbem-31287	85	9	of	of	ADP
fbem-31287	85	10	enterprises	enterprise	NOUN
fbem-31287	85	11	,	,	PUNCT
fbem-31287	85	12	the	the	DET
fbem-31287	85	13	intervention	intervention	NOUN
fbem-31287	85	14	and	and	CCONJ
fbem-31287	85	15	help	help	NOUN
fbem-31287	85	16	of	of	ADP
fbem-31287	85	17	tax	tax	NOUN
fbem-31287	85	18	departments	department	NOUN
fbem-31287	85	19	are	be	AUX
fbem-31287	85	20	often	often	ADV
fbem-31287	85	21	needed	need	VERB
fbem-31287	85	22	to	to	PART
fbem-31287	85	23	ensure	ensure	VERB
fbem-31287	85	24	the	the	DET
fbem-31287	85	25	accuracy	accuracy	NOUN
fbem-31287	85	26	and	and	CCONJ
fbem-31287	85	27	completeness	completeness	NOUN
fbem-31287	85	28	of	of	ADP
fbem-31287	85	29	the	the	DET
fbem-31287	85	30	audit	audit	NOUN
fbem-31287	85	31	evidence	evidence	NOUN
fbem-31287	85	32	;	;	PUNCT
fbem-31287	85	33	in	in	ADP
fbem-31287	85	34	addition	addition	NOUN
fbem-31287	85	35	,	,	PUNCT
fbem-31287	85	36	compared	compare	VERB
fbem-31287	85	37	with	with	ADP
fbem-31287	85	38	the	the	DET
fbem-31287	85	39	audit	audit	NOUN
fbem-31287	85	40	department	department	NOUN
fbem-31287	85	41	,	,	PUNCT
fbem-31287	85	42	the	the	DET
fbem-31287	85	43	tax	tax	NOUN
fbem-31287	85	44	department	department	NOUN
fbem-31287	85	45	is	be	AUX
fbem-31287	85	46	legally	legally	ADV
fbem-31287	85	47	endowed	endow	VERB
fbem-31287	85	48	with	with	ADP
fbem-31287	85	49	stronger	strong	ADJ
fbem-31287	85	50	enforcement	enforcement	NOUN
fbem-31287	85	51	rights	right	NOUN
fbem-31287	85	52	.	.	PUNCT
fbem-31287	86	1	audit	audit	NOUN
fbem-31287	86	2	authorities	authority	NOUN
fbem-31287	86	3	can	can	AUX
fbem-31287	86	4	take	take	VERB
fbem-31287	86	5	advantage	advantage	NOUN
fbem-31287	86	6	of	of	ADP
fbem-31287	86	7	the	the	DET
fbem-31287	86	8	compulsory	compulsory	ADJ
fbem-31287	86	9	enforcement	enforcement	NOUN
fbem-31287	86	10	of	of	ADP
fbem-31287	86	11	the	the	DET
fbem-31287	86	12	tax	tax	NOUN
fbem-31287	86	13	authorities	authority	NOUN
fbem-31287	86	14	,	,	PUNCT
fbem-31287	86	15	in	in	ADP
fbem-31287	86	16	the	the	DET
fbem-31287	86	17	case	case	NOUN
fbem-31287	86	18	of	of	ADP
fbem-31287	86	19	the	the	DET
fbem-31287	86	20	audited	audit	VERB
fbem-31287	86	21	enterprises	enterprise	NOUN
fbem-31287	86	22	do	do	AUX
fbem-31287	86	23	not	not	PART
fbem-31287	86	24	cooperate	cooperate	VERB
fbem-31287	86	25	and	and	CCONJ
fbem-31287	86	26	do	do	AUX
fbem-31287	86	27	not	not	PART
fbem-31287	86	28	provide	provide	VERB
fbem-31287	86	29	information	information	NOUN
fbem-31287	86	30	,	,	PUNCT
fbem-31287	86	31	to	to	PART
fbem-31287	86	32	obtain	obtain	VERB
fbem-31287	86	33	important	important	ADJ
fbem-31287	86	34	audit	audit	NOUN
fbem-31287	86	35	evidence	evidence	NOUN
fbem-31287	86	36	,	,	PUNCT
fbem-31287	86	37	to	to	PART
fbem-31287	86	38	obtain	obtain	VERB
fbem-31287	86	39	all	all	DET
fbem-31287	86	40	kinds	kind	NOUN
fbem-31287	86	41	of	of	ADP
fbem-31287	86	42	tax	tax	NOUN
fbem-31287	86	43	information	information	NOUN
fbem-31287	86	44	of	of	ADP
fbem-31287	86	45	the	the	DET
fbem-31287	86	46	audited	audit	VERB
fbem-31287	86	47	object	object	NOUN
fbem-31287	86	48	,	,	PUNCT
fbem-31287	86	49	to	to	PART
fbem-31287	86	50	investigate	investigate	VERB
fbem-31287	86	51	the	the	DET
fbem-31287	86	52	tax	tax	NOUN
fbem-31287	86	53	avoidance	avoidance	NOUN
fbem-31287	86	54	behavior	behavior	NOUN
fbem-31287	86	55	of	of	ADP
fbem-31287	86	56	the	the	DET
fbem-31287	86	57	enterprise	enterprise	NOUN
fbem-31287	86	58	,	,	PUNCT
fbem-31287	86	59	to	to	PART
fbem-31287	86	60	determine	determine	VERB
fbem-31287	86	61	whether	whether	SCONJ
fbem-31287	86	62	it	it	PRON
fbem-31287	86	63	is	be	AUX
fbem-31287	86	64	legal	legal	ADJ
fbem-31287	86	65	and	and	CCONJ
fbem-31287	86	66	reasonable	reasonable	ADJ
fbem-31287	86	67	,	,	PUNCT
fbem-31287	86	68	and	and	CCONJ
fbem-31287	86	69	then	then	ADV
fbem-31287	86	70	determine	determine	VERB
fbem-31287	86	71	the	the	DET
fbem-31287	86	72	direction	direction	NOUN
fbem-31287	86	73	of	of	ADP
fbem-31287	86	74	the	the	DET
fbem-31287	86	75	next	next	ADJ
fbem-31287	86	76	step	step	NOUN
fbem-31287	86	77	of	of	ADP
fbem-31287	86	78	the	the	DET
fbem-31287	86	79	audit	audit	NOUN
fbem-31287	86	80	;	;	PUNCT
fbem-31287	86	81	to	to	ADP
fbem-31287	86	82	the	the	DET
fbem-31287	86	83	tax	tax	NOUN
fbem-31287	86	84	department	department	NOUN
fbem-31287	86	85	,	,	PUNCT
fbem-31287	86	86	it	it	PRON
fbem-31287	86	87	can	can	AUX
fbem-31287	86	88	take	take	VERB
fbem-31287	86	89	advantage	advantage	NOUN
fbem-31287	86	90	of	of	ADP
fbem-31287	86	91	the	the	DET
fbem-31287	86	92	specialization	specialization	NOUN
fbem-31287	86	93	,	,	PUNCT
fbem-31287	86	94	independence	independence	NOUN
fbem-31287	86	95	and	and	CCONJ
fbem-31287	86	96	professional	professional	ADJ
fbem-31287	86	97	characteristics	characteristic	NOUN
fbem-31287	86	98	of	of	ADP
fbem-31287	86	99	the	the	DET
fbem-31287	86	100	auditing	auditing	NOUN
fbem-31287	86	101	department	department	NOUN
fbem-31287	86	102	in	in	ADP
fbem-31287	86	103	economic	economic	ADJ
fbem-31287	86	104	supervision	supervision	NOUN
fbem-31287	86	105	,	,	PUNCT
fbem-31287	86	106	making	make	VERB
fbem-31287	86	107	it	it	PRON
fbem-31287	86	108	more	more	ADV
fbem-31287	86	109	effective	effective	ADJ
fbem-31287	86	110	.	.	PUNCT
fbem-31287	87	1	for	for	ADP
fbem-31287	87	2	the	the	DET
fbem-31287	87	3	tax	tax	NOUN
fbem-31287	87	4	department	department	NOUN
fbem-31287	87	5	,	,	PUNCT
fbem-31287	87	6	it	it	PRON
fbem-31287	87	7	can	can	AUX
fbem-31287	87	8	make	make	VERB
fbem-31287	87	9	use	use	NOUN
fbem-31287	87	10	of	of	ADP
fbem-31287	87	11	the	the	DET
fbem-31287	87	12	specialization	specialization	NOUN
fbem-31287	87	13	,	,	PUNCT
fbem-31287	87	14	independence	independence	NOUN
fbem-31287	87	15	and	and	CCONJ
fbem-31287	87	16	professional	professional	ADJ
fbem-31287	87	17	characteristics	characteristic	NOUN
fbem-31287	87	18	of	of	ADP
fbem-31287	87	19	the	the	DET
fbem-31287	87	20	audit	audit	NOUN
fbem-31287	87	21	department	department	NOUN
fbem-31287	87	22	in	in	ADP
fbem-31287	87	23	economic	economic	ADJ
fbem-31287	87	24	supervision	supervision	NOUN
fbem-31287	87	25	to	to	PART
fbem-31287	87	26	make	make	VERB
fbem-31287	87	27	it	it	PRON
fbem-31287	87	28	more	more	ADV
fbem-31287	87	29	effective	effective	ADJ
fbem-31287	87	30	in	in	ADP
fbem-31287	87	31	controlling	control	VERB
fbem-31287	87	32	and	and	CCONJ
fbem-31287	87	33	suppressing	suppress	VERB
fbem-31287	87	34	the	the	DET
fbem-31287	87	35	illegal	illegal	ADJ
fbem-31287	87	36	tax	tax	NOUN
fbem-31287	87	37	avoidance	avoidance	NOUN
fbem-31287	87	38	behavior	behavior	NOUN
fbem-31287	87	39	of	of	ADP
fbem-31287	87	40	enterprises	enterprise	NOUN
fbem-31287	87	41	.	.	PUNCT
fbem-31287	88	1	33	33	NUM
fbem-31287	88	2	4	4	NUM
fbem-31287	88	3	.	.	PUNCT
fbem-31287	89	1	how	how	SCONJ
fbem-31287	89	2	national	national	ADJ
fbem-31287	89	3	audits	audits	NOUN
fbem-31287	89	4	affect	affect	VERB
fbem-31287	89	5	illegal	illegal	ADJ
fbem-31287	89	6	tax	tax	NOUN
fbem-31287	89	7	avoidance	avoidance	NOUN
fbem-31287	89	8	by	by	ADP
fbem-31287	89	9	enterprises	enterprise	NOUN
fbem-31287	89	10	national	national	ADJ
fbem-31287	89	11	audit	audit	NOUN
fbem-31287	89	12	is	be	AUX
fbem-31287	89	13	a	a	DET
fbem-31287	89	14	full	full	ADJ
fbem-31287	89	15	-	-	PUNCT
fbem-31287	89	16	time	time	NOUN
fbem-31287	89	17	supervisory	supervisory	ADJ
fbem-31287	89	18	organization	organization	NOUN
fbem-31287	89	19	to	to	PART
fbem-31287	89	20	supervise	supervise	VERB
fbem-31287	89	21	the	the	DET
fbem-31287	89	22	economic	economic	ADJ
fbem-31287	89	23	system	system	NOUN
fbem-31287	89	24	,	,	PUNCT
fbem-31287	89	25	which	which	PRON
fbem-31287	89	26	can	can	AUX
fbem-31287	89	27	maintain	maintain	VERB
fbem-31287	89	28	the	the	DET
fbem-31287	89	29	orderly	orderly	ADJ
fbem-31287	89	30	development	development	NOUN
fbem-31287	89	31	of	of	ADP
fbem-31287	89	32	social	social	ADJ
fbem-31287	89	33	economy	economy	NOUN
fbem-31287	89	34	and	and	CCONJ
fbem-31287	89	35	prevent	prevent	VERB
fbem-31287	89	36	the	the	DET
fbem-31287	89	37	occurrence	occurrence	NOUN
fbem-31287	89	38	of	of	ADP
fbem-31287	89	39	mistakes	mistake	NOUN
fbem-31287	89	40	and	and	CCONJ
fbem-31287	89	41	fraud	fraud	NOUN
fbem-31287	89	42	in	in	ADP
fbem-31287	89	43	the	the	DET
fbem-31287	89	44	operation	operation	NOUN
fbem-31287	89	45	of	of	ADP
fbem-31287	89	46	market	market	NOUN
fbem-31287	89	47	economy	economy	NOUN
fbem-31287	89	48	,	,	PUNCT
fbem-31287	89	49	and	and	CCONJ
fbem-31287	89	50	it	it	PRON
fbem-31287	89	51	has	have	VERB
fbem-31287	89	52	a	a	DET
fbem-31287	89	53	very	very	ADV
fbem-31287	89	54	significant	significant	ADJ
fbem-31287	89	55	responsibility	responsibility	NOUN
fbem-31287	89	56	in	in	ADP
fbem-31287	89	57	reviewing	review	VERB
fbem-31287	89	58	and	and	CCONJ
fbem-31287	89	59	supervising	supervise	VERB
fbem-31287	89	60	the	the	DET
fbem-31287	89	61	tax	tax	NOUN
fbem-31287	89	62	payment	payment	NOUN
fbem-31287	89	63	behavior	behavior	NOUN
fbem-31287	89	64	of	of	ADP
fbem-31287	89	65	enterprises	enterprise	NOUN
fbem-31287	89	66	.	.	PUNCT
fbem-31287	90	1	state	state	NOUN
fbem-31287	90	2	auditors	auditor	NOUN
fbem-31287	90	3	of	of	ADP
fbem-31287	90	4	corporate	corporate	ADJ
fbem-31287	90	5	finance	finance	NOUN
fbem-31287	90	6	audit	audit	NOUN
fbem-31287	90	7	,	,	PUNCT
fbem-31287	90	8	for	for	ADP
fbem-31287	90	9	corporate	corporate	ADJ
fbem-31287	90	10	taxpayers	taxpayer	NOUN
fbem-31287	90	11	tax	tax	NOUN
fbem-31287	90	12	planning	planning	NOUN
fbem-31287	90	13	behavior	behavior	NOUN
fbem-31287	90	14	,	,	PUNCT
fbem-31287	90	15	must	must	AUX
fbem-31287	90	16	make	make	VERB
fbem-31287	90	17	effective	effective	ADJ
fbem-31287	90	18	judgment	judgment	NOUN
fbem-31287	90	19	and	and	CCONJ
fbem-31287	90	20	distinction	distinction	NOUN
fbem-31287	90	21	,	,	PUNCT
fbem-31287	90	22	accurately	accurately	ADV
fbem-31287	90	23	defining	define	VERB
fbem-31287	90	24	corporate	corporate	ADJ
fbem-31287	90	25	tax	tax	NOUN
fbem-31287	90	26	avoidance	avoidance	NOUN
fbem-31287	90	27	issues	issue	NOUN
fbem-31287	90	28	,	,	PUNCT
fbem-31287	90	29	tax	tax	NOUN
fbem-31287	90	30	savings	saving	NOUN
fbem-31287	90	31	and	and	CCONJ
fbem-31287	90	32	tax	tax	NOUN
fbem-31287	90	33	evasion	evasion	NOUN
fbem-31287	90	34	.	.	PUNCT
fbem-31287	91	1	this	this	PRON
fbem-31287	91	2	can	can	AUX
fbem-31287	91	3	not	not	PART
fbem-31287	91	4	only	only	ADV
fbem-31287	91	5	urge	urge	VERB
fbem-31287	91	6	the	the	DET
fbem-31287	91	7	enterprise	enterprise	NOUN
fbem-31287	91	8	taxpaying	taxpaying	NOUN
fbem-31287	91	9	body	body	NOUN
fbem-31287	91	10	to	to	PART
fbem-31287	91	11	comply	comply	VERB
fbem-31287	91	12	with	with	ADP
fbem-31287	91	13	the	the	DET
fbem-31287	91	14	law	law	NOUN
fbem-31287	91	15	and	and	CCONJ
fbem-31287	91	16	tax	tax	NOUN
fbem-31287	91	17	collection	collection	NOUN
fbem-31287	91	18	and	and	CCONJ
fbem-31287	91	19	management	management	NOUN
fbem-31287	91	20	norms	norm	NOUN
fbem-31287	91	21	in	in	ADP
fbem-31287	91	22	the	the	DET
fbem-31287	91	23	implementation	implementation	NOUN
fbem-31287	91	24	of	of	ADP
fbem-31287	91	25	tax	tax	NOUN
fbem-31287	91	26	planning	planning	NOUN
fbem-31287	91	27	behavior	behavior	NOUN
fbem-31287	91	28	;	;	PUNCT
fbem-31287	91	29	it	it	PRON
fbem-31287	91	30	can	can	AUX
fbem-31287	91	31	also	also	ADV
fbem-31287	91	32	make	make	VERB
fbem-31287	91	33	the	the	DET
fbem-31287	91	34	audit	audit	NOUN
fbem-31287	91	35	supervision	supervision	NOUN
fbem-31287	91	36	behavior	behavior	NOUN
fbem-31287	91	37	become	become	VERB
fbem-31287	91	38	standardized	standardized	ADJ
fbem-31287	91	39	,	,	PUNCT
fbem-31287	91	40	the	the	DET
fbem-31287	91	41	audit	audit	NOUN
fbem-31287	91	42	conclusions	conclusion	NOUN
fbem-31287	91	43	are	be	AUX
fbem-31287	91	44	accurate	accurate	ADJ
fbem-31287	91	45	,	,	PUNCT
fbem-31287	91	46	and	and	CCONJ
fbem-31287	91	47	effectively	effectively	ADV
fbem-31287	91	48	prevent	prevent	VERB
fbem-31287	91	49	and	and	CCONJ
fbem-31287	91	50	avoid	avoid	VERB
fbem-31287	91	51	the	the	DET
fbem-31287	91	52	occurrence	occurrence	NOUN
fbem-31287	91	53	of	of	ADP
fbem-31287	91	54	audit	audit	NOUN
fbem-31287	91	55	risks	risk	NOUN
fbem-31287	91	56	.	.	PUNCT
fbem-31287	92	1	according	accord	VERB
fbem-31287	92	2	to	to	ADP
fbem-31287	92	3	the	the	DET
fbem-31287	92	4	immune	immune	ADJ
fbem-31287	92	5	system	system	NOUN
fbem-31287	92	6	theory	theory	NOUN
fbem-31287	92	7	of	of	ADP
fbem-31287	92	8	national	national	ADJ
fbem-31287	92	9	audit	audit	NOUN
fbem-31287	92	10	put	put	VERB
fbem-31287	92	11	forward	forward	ADV
fbem-31287	92	12	by	by	ADP
fbem-31287	92	13	the	the	DET
fbem-31287	92	14	audit	audit	NOUN
fbem-31287	92	15	office	office	NOUN
fbem-31287	92	16	in	in	ADP
fbem-31287	92	17	2008	2008	NUM
fbem-31287	92	18	,	,	PUNCT
fbem-31287	92	19	the	the	DET
fbem-31287	92	20	mechanism	mechanism	NOUN
fbem-31287	92	21	of	of	ADP
fbem-31287	92	22	the	the	DET
fbem-31287	92	23	three	three	NUM
fbem-31287	92	24	main	main	ADJ
fbem-31287	92	25	functions	function	NOUN
fbem-31287	92	26	of	of	ADP
fbem-31287	92	27	national	national	ADJ
fbem-31287	92	28	audit	audit	NOUN
fbem-31287	92	29	on	on	ADP
fbem-31287	92	30	the	the	DET
fbem-31287	92	31	influence	influence	NOUN
fbem-31287	92	32	of	of	ADP
fbem-31287	92	33	illegal	illegal	ADJ
fbem-31287	92	34	tax	tax	NOUN
fbem-31287	92	35	avoidance	avoidance	NOUN
fbem-31287	92	36	behavior	behavior	NOUN
fbem-31287	92	37	of	of	ADP
fbem-31287	92	38	enterprises	enterprise	NOUN
fbem-31287	92	39	is	be	AUX
fbem-31287	92	40	as	as	SCONJ
fbem-31287	92	41	follows	follow	VERB
fbem-31287	92	42	:	:	PUNCT
fbem-31287	92	43	4.1	4.1	NUM
fbem-31287	92	44	.	.	PUNCT
fbem-31287	93	1	preventive	preventive	ADJ
fbem-31287	93	2	function	function	NOUN
fbem-31287	93	3	of	of	ADP
fbem-31287	93	4	national	national	ADJ
fbem-31287	93	5	audit	audit	NOUN
fbem-31287	93	6	prevents	prevent	VERB
fbem-31287	93	7	illegal	illegal	ADJ
fbem-31287	93	8	tax	tax	NOUN
fbem-31287	93	9	avoidance	avoidance	NOUN
fbem-31287	93	10	behavior	behavior	NOUN
fbem-31287	93	11	of	of	ADP
fbem-31287	93	12	enterprises	enterprise	NOUN
fbem-31287	93	13	as	as	ADP
fbem-31287	93	14	the	the	DET
fbem-31287	93	15	"	"	PUNCT
fbem-31287	93	16	immune	immune	ADJ
fbem-31287	93	17	system	system	NOUN
fbem-31287	93	18	"	"	PUNCT
fbem-31287	93	19	that	that	PRON
fbem-31287	93	20	guarantees	guarantee	VERB
fbem-31287	93	21	the	the	DET
fbem-31287	93	22	healthy	healthy	ADJ
fbem-31287	93	23	operation	operation	NOUN
fbem-31287	93	24	of	of	ADP
fbem-31287	93	25	the	the	DET
fbem-31287	93	26	national	national	ADJ
fbem-31287	93	27	economy	economy	NOUN
fbem-31287	93	28	and	and	CCONJ
fbem-31287	93	29	society	society	NOUN
fbem-31287	93	30	,	,	PUNCT
fbem-31287	93	31	it	it	PRON
fbem-31287	93	32	is	be	AUX
fbem-31287	93	33	necessary	necessary	ADJ
fbem-31287	93	34	to	to	PART
fbem-31287	93	35	give	give	VERB
fbem-31287	93	36	full	full	ADJ
fbem-31287	93	37	play	play	NOUN
fbem-31287	93	38	to	to	ADP
fbem-31287	93	39	the	the	DET
fbem-31287	93	40	preventive	preventive	ADJ
fbem-31287	93	41	function	function	NOUN
fbem-31287	93	42	in	in	ADP
fbem-31287	93	43	the	the	DET
fbem-31287	93	44	first	first	ADJ
fbem-31287	93	45	place	place	NOUN
fbem-31287	93	46	.	.	PUNCT
fbem-31287	94	1	as	as	ADP
fbem-31287	94	2	an	an	DET
fbem-31287	94	3	institutional	institutional	ADJ
fbem-31287	94	4	arrangement	arrangement	NOUN
fbem-31287	94	5	,	,	PUNCT
fbem-31287	94	6	national	national	ADJ
fbem-31287	94	7	audit	audit	NOUN
fbem-31287	94	8	has	have	VERB
fbem-31287	94	9	inherent	inherent	ADJ
fbem-31287	94	10	deterrent	deterrent	NOUN
fbem-31287	94	11	effect	effect	NOUN
fbem-31287	94	12	,	,	PUNCT
fbem-31287	94	13	therefore	therefore	ADV
fbem-31287	94	14	,	,	PUNCT
fbem-31287	94	15	audit	audit	NOUN
fbem-31287	94	16	supervision	supervision	NOUN
fbem-31287	94	17	must	must	AUX
fbem-31287	94	18	be	be	AUX
fbem-31287	94	19	strengthened	strengthen	VERB
fbem-31287	94	20	to	to	PART
fbem-31287	94	21	give	give	VERB
fbem-31287	94	22	full	full	ADJ
fbem-31287	94	23	play	play	NOUN
fbem-31287	94	24	to	to	ADP
fbem-31287	94	25	its	its	PRON
fbem-31287	94	26	inhibitory	inhibitory	ADJ
fbem-31287	94	27	effect	effect	NOUN
fbem-31287	94	28	on	on	ADP
fbem-31287	94	29	various	various	ADJ
fbem-31287	94	30	"	"	PUNCT
fbem-31287	94	31	diseases	disease	NOUN
fbem-31287	94	32	"	"	PUNCT
fbem-31287	94	33	affecting	affect	VERB
fbem-31287	94	34	the	the	DET
fbem-31287	94	35	healthy	healthy	ADJ
fbem-31287	94	36	operation	operation	NOUN
fbem-31287	94	37	of	of	ADP
fbem-31287	94	38	the	the	DET
fbem-31287	94	39	economy	economy	NOUN
fbem-31287	94	40	and	and	CCONJ
fbem-31287	94	41	society	society	NOUN
fbem-31287	94	42	.	.	PUNCT
fbem-31287	95	1	as	as	ADP
fbem-31287	95	2	an	an	DET
fbem-31287	95	3	auditing	auditing	NOUN
fbem-31287	95	4	organization	organization	NOUN
fbem-31287	95	5	that	that	PRON
fbem-31287	95	6	performs	perform	VERB
fbem-31287	95	7	supervisory	supervisory	ADJ
fbem-31287	95	8	duties	duty	NOUN
fbem-31287	95	9	,	,	PUNCT
fbem-31287	95	10	it	it	PRON
fbem-31287	95	11	has	have	VERB
fbem-31287	95	12	the	the	DET
fbem-31287	95	13	advantages	advantage	NOUN
fbem-31287	95	14	of	of	ADP
fbem-31287	95	15	independence	independence	NOUN
fbem-31287	95	16	,	,	PUNCT
fbem-31287	95	17	objectivity	objectivity	NOUN
fbem-31287	95	18	,	,	PUNCT
fbem-31287	95	19	impartiality	impartiality	NOUN
fbem-31287	95	20	,	,	PUNCT
fbem-31287	95	21	transcendence	transcendence	NOUN
fbem-31287	95	22	,	,	PUNCT
fbem-31287	95	23	and	and	CCONJ
fbem-31287	95	24	involvement	involvement	NOUN
fbem-31287	95	25	of	of	ADP
fbem-31287	95	26	all	all	DET
fbem-31287	95	27	aspects	aspect	NOUN
fbem-31287	95	28	of	of	ADP
fbem-31287	95	29	society	society	NOUN
fbem-31287	95	30	,	,	PUNCT
fbem-31287	95	31	so	so	SCONJ
fbem-31287	95	32	it	it	PRON
fbem-31287	95	33	has	have	VERB
fbem-31287	95	34	the	the	DET
fbem-31287	95	35	responsibility	responsibility	NOUN
fbem-31287	95	36	to	to	PART
fbem-31287	95	37	detect	detect	VERB
fbem-31287	95	38	incipient	incipient	NOUN
fbem-31287	95	39	and	and	CCONJ
fbem-31287	95	40	tendency	tendency	NOUN
fbem-31287	95	41	problems	problem	NOUN
fbem-31287	95	42	in	in	ADP
fbem-31287	95	43	a	a	DET
fbem-31287	95	44	timely	timely	ADJ
fbem-31287	95	45	manner	manner	NOUN
fbem-31287	95	46	,	,	PUNCT
fbem-31287	95	47	perceive	perceive	ADJ
fbem-31287	95	48	risks	risk	NOUN
fbem-31287	95	49	early	early	ADV
fbem-31287	95	50	,	,	PUNCT
fbem-31287	95	51	and	and	CCONJ
fbem-31287	95	52	issue	issue	NOUN
fbem-31287	95	53	alerts	alert	NOUN
fbem-31287	95	54	in	in	ADP
fbem-31287	95	55	advance	advance	NOUN
fbem-31287	95	56	in	in	ADP
fbem-31287	95	57	order	order	NOUN
fbem-31287	95	58	to	to	PART
fbem-31287	95	59	achieve	achieve	VERB
fbem-31287	95	60	the	the	DET
fbem-31287	95	61	purpose	purpose	NOUN
fbem-31287	95	62	of	of	ADP
fbem-31287	95	63	early	early	ADJ
fbem-31287	95	64	warning	warning	NOUN
fbem-31287	95	65	.	.	PUNCT
fbem-31287	96	1	financial	financial	ADJ
fbem-31287	96	2	auditing	auditing	NOUN
fbem-31287	96	3	of	of	ADP
fbem-31287	96	4	enterprises	enterprise	NOUN
fbem-31287	96	5	mainly	mainly	ADV
fbem-31287	96	6	includes	include	VERB
fbem-31287	96	7	reviewing	review	VERB
fbem-31287	96	8	the	the	DET
fbem-31287	96	9	reasonableness	reasonableness	NOUN
fbem-31287	96	10	of	of	ADP
fbem-31287	96	11	statements	statement	NOUN
fbem-31287	96	12	,	,	PUNCT
fbem-31287	96	13	the	the	DET
fbem-31287	96	14	legality	legality	NOUN
fbem-31287	96	15	of	of	ADP
fbem-31287	96	16	economic	economic	ADJ
fbem-31287	96	17	activities	activity	NOUN
fbem-31287	96	18	,	,	PUNCT
fbem-31287	96	19	and	and	CCONJ
fbem-31287	96	20	the	the	DET
fbem-31287	96	21	effectiveness	effectiveness	NOUN
fbem-31287	96	22	of	of	ADP
fbem-31287	96	23	the	the	DET
fbem-31287	96	24	internal	internal	ADJ
fbem-31287	96	25	control	control	NOUN
fbem-31287	96	26	system	system	NOUN
fbem-31287	96	27	.	.	PUNCT
fbem-31287	97	1	in	in	ADP
fbem-31287	97	2	the	the	DET
fbem-31287	97	3	process	process	NOUN
fbem-31287	97	4	of	of	ADP
fbem-31287	97	5	reviewing	review	VERB
fbem-31287	97	6	the	the	DET
fbem-31287	97	7	construction	construction	NOUN
fbem-31287	97	8	and	and	CCONJ
fbem-31287	97	9	formulation	formulation	NOUN
fbem-31287	97	10	of	of	ADP
fbem-31287	97	11	the	the	DET
fbem-31287	97	12	internal	internal	ADJ
fbem-31287	97	13	control	control	NOUN
fbem-31287	97	14	system	system	NOUN
fbem-31287	97	15	,	,	PUNCT
fbem-31287	97	16	the	the	DET
fbem-31287	97	17	auditing	auditing	NOUN
fbem-31287	97	18	organization	organization	NOUN
fbem-31287	97	19	will	will	AUX
fbem-31287	97	20	check	check	VERB
fbem-31287	97	21	whether	whether	SCONJ
fbem-31287	97	22	there	there	PRON
fbem-31287	97	23	are	be	VERB
fbem-31287	97	24	any	any	DET
fbem-31287	97	25	problems	problem	NOUN
fbem-31287	97	26	in	in	ADP
fbem-31287	97	27	the	the	DET
fbem-31287	97	28	formulation	formulation	NOUN
fbem-31287	97	29	and	and	CCONJ
fbem-31287	97	30	operation	operation	NOUN
fbem-31287	97	31	of	of	ADP
fbem-31287	97	32	the	the	DET
fbem-31287	97	33	tax	tax	NOUN
fbem-31287	97	34	-	-	PUNCT
fbem-31287	97	35	related	relate	VERB
fbem-31287	97	36	systems	system	NOUN
fbem-31287	97	37	in	in	ADP
fbem-31287	97	38	the	the	DET
fbem-31287	97	39	enterprise	enterprise	NOUN
fbem-31287	97	40	,	,	PUNCT
fbem-31287	97	41	and	and	CCONJ
fbem-31287	97	42	whether	whether	SCONJ
fbem-31287	97	43	the	the	DET
fbem-31287	97	44	tax	tax	NOUN
fbem-31287	97	45	-	-	PUNCT
fbem-31287	97	46	related	relate	VERB
fbem-31287	97	47	systems	system	NOUN
fbem-31287	97	48	are	be	AUX
fbem-31287	97	49	operating	operate	VERB
fbem-31287	97	50	effectively	effectively	ADV
fbem-31287	97	51	,	,	PUNCT
fbem-31287	97	52	so	so	SCONJ
fbem-31287	97	53	as	as	SCONJ
fbem-31287	97	54	to	to	PART
fbem-31287	97	55	find	find	VERB
fbem-31287	97	56	out	out	ADP
fbem-31287	97	57	the	the	DET
fbem-31287	97	58	hidden	hidden	ADJ
fbem-31287	97	59	dangers	danger	NOUN
fbem-31287	97	60	and	and	CCONJ
fbem-31287	97	61	check	check	VERB
fbem-31287	97	62	the	the	DET
fbem-31287	97	63	problematic	problematic	ADJ
fbem-31287	97	64	systems	system	NOUN
fbem-31287	97	65	.	.	PUNCT
fbem-31287	98	1	the	the	DET
fbem-31287	98	2	problems	problem	NOUN
fbem-31287	98	3	of	of	ADP
fbem-31287	98	4	the	the	DET
fbem-31287	98	5	internal	internal	ADJ
fbem-31287	98	6	control	control	NOUN
fbem-31287	98	7	system	system	NOUN
fbem-31287	98	8	will	will	AUX
fbem-31287	98	9	be	be	AUX
fbem-31287	98	10	raised	raise	VERB
fbem-31287	98	11	and	and	CCONJ
fbem-31287	98	12	corresponding	corresponding	ADJ
fbem-31287	98	13	suggestions	suggestion	NOUN
fbem-31287	98	14	will	will	AUX
fbem-31287	98	15	be	be	AUX
fbem-31287	98	16	made	make	VERB
fbem-31287	98	17	to	to	PART
fbem-31287	98	18	prevent	prevent	VERB
fbem-31287	98	19	the	the	DET
fbem-31287	98	20	next	next	ADJ
fbem-31287	98	21	occurrence	occurrence	NOUN
fbem-31287	98	22	.	.	PUNCT
fbem-31287	99	1	4.2	4.2	NUM
fbem-31287	99	2	.	.	PUNCT
fbem-31287	99	3	national	national	ADJ
fbem-31287	99	4	audit	audit	NOUN
fbem-31287	99	5	's	's	PART
fbem-31287	99	6	revealing	reveal	VERB
fbem-31287	99	7	function	function	NOUN
fbem-31287	99	8	exposes	expose	VERB
fbem-31287	99	9	enterprises	enterprise	NOUN
fbem-31287	99	10	'	'	PART
fbem-31287	99	11	illegal	illegal	ADJ
fbem-31287	99	12	tax	tax	NOUN
fbem-31287	99	13	avoidance	avoidance	NOUN
fbem-31287	99	14	behavior	behavior	NOUN
fbem-31287	99	15	according	accord	VERB
fbem-31287	99	16	to	to	ADP
fbem-31287	99	17	the	the	DET
fbem-31287	99	18	law	law	NOUN
fbem-31287	99	19	,	,	PUNCT
fbem-31287	99	20	the	the	DET
fbem-31287	99	21	primary	primary	ADJ
fbem-31287	99	22	duty	duty	NOUN
fbem-31287	99	23	of	of	ADP
fbem-31287	99	24	audit	audit	NOUN
fbem-31287	99	25	is	be	AUX
fbem-31287	99	26	to	to	PART
fbem-31287	99	27	supervise	supervise	VERB
fbem-31287	99	28	the	the	DET
fbem-31287	99	29	violation	violation	NOUN
fbem-31287	99	30	of	of	ADP
fbem-31287	99	31	laws	law	NOUN
fbem-31287	99	32	and	and	CCONJ
fbem-31287	99	33	regulations	regulation	NOUN
fbem-31287	99	34	,	,	PUNCT
fbem-31287	99	35	and	and	CCONJ
fbem-31287	99	36	such	such	ADJ
fbem-31287	99	37	supervision	supervision	NOUN
fbem-31287	99	38	must	must	AUX
fbem-31287	99	39	be	be	AUX
fbem-31287	99	40	premised	premise	VERB
fbem-31287	99	41	on	on	ADP
fbem-31287	99	42	the	the	DET
fbem-31287	99	43	discovery	discovery	NOUN
fbem-31287	99	44	of	of	ADP
fbem-31287	99	45	problems	problem	NOUN
fbem-31287	99	46	and	and	CCONJ
fbem-31287	99	47	correction	correction	NOUN
fbem-31287	99	48	of	of	ADP
fbem-31287	99	49	errors	error	NOUN
fbem-31287	99	50	.	.	PUNCT
fbem-31287	100	1	therefore	therefore	ADV
fbem-31287	100	2	,	,	PUNCT
fbem-31287	100	3	the	the	DET
fbem-31287	100	4	audit	audit	NOUN
fbem-31287	100	5	must	must	AUX
fbem-31287	100	6	crack	crack	VERB
fbem-31287	100	7	down	down	ADP
fbem-31287	100	8	on	on	ADP
fbem-31287	100	9	violations	violation	NOUN
fbem-31287	100	10	of	of	ADP
fbem-31287	100	11	laws	law	NOUN
fbem-31287	100	12	and	and	CCONJ
fbem-31287	100	13	regulations	regulation	NOUN
fbem-31287	100	14	,	,	PUNCT
fbem-31287	100	15	economic	economic	ADJ
fbem-31287	100	16	crimes	crime	NOUN
fbem-31287	100	17	,	,	PUNCT
fbem-31287	100	18	waste	waste	NOUN
fbem-31287	100	19	of	of	ADP
fbem-31287	100	20	resources	resource	NOUN
fbem-31287	100	21	,	,	PUNCT
fbem-31287	100	22	wastefulness	wastefulness	NOUN
fbem-31287	100	23	,	,	PUNCT
fbem-31287	100	24	resource	resource	NOUN
fbem-31287	100	25	destruction	destruction	NOUN
fbem-31287	100	26	,	,	PUNCT
fbem-31287	100	27	environmental	environmental	ADJ
fbem-31287	100	28	pollution	pollution	NOUN
fbem-31287	100	29	,	,	PUNCT
fbem-31287	100	30	damage	damage	NOUN
fbem-31287	100	31	to	to	ADP
fbem-31287	100	32	the	the	DET
fbem-31287	100	33	interests	interest	NOUN
fbem-31287	100	34	of	of	ADP
fbem-31287	100	35	the	the	DET
fbem-31287	100	36	people	people	NOUN
fbem-31287	100	37	,	,	PUNCT
fbem-31287	100	38	and	and	CCONJ
fbem-31287	100	39	threats	threat	NOUN
fbem-31287	100	40	to	to	ADP
fbem-31287	100	41	national	national	ADJ
fbem-31287	100	42	security	security	NOUN
fbem-31287	100	43	.	.	PUNCT
fbem-31287	101	1	it	it	PRON
fbem-31287	101	2	must	must	AUX
fbem-31287	101	3	reveal	reveal	VERB
fbem-31287	101	4	the	the	DET
fbem-31287	101	5	existence	existence	NOUN
fbem-31287	101	6	of	of	ADP
fbem-31287	101	7	institutional	institutional	ADJ
fbem-31287	101	8	barriers	barrier	NOUN
fbem-31287	101	9	,	,	PUNCT
fbem-31287	101	10	defects	defect	NOUN
fbem-31287	101	11	,	,	PUNCT
fbem-31287	101	12	distorted	distorted	ADJ
fbem-31287	101	13	mechanisms	mechanism	NOUN
fbem-31287	101	14	,	,	PUNCT
fbem-31287	101	15	and	and	CCONJ
fbem-31287	101	16	management	management	NOUN
fbem-31287	101	17	loopholes	loophole	NOUN
fbem-31287	101	18	to	to	PART
fbem-31287	101	19	ensure	ensure	VERB
fbem-31287	101	20	the	the	DET
fbem-31287	101	21	safe	safe	ADJ
fbem-31287	101	22	and	and	CCONJ
fbem-31287	101	23	healthy	healthy	ADJ
fbem-31287	101	24	operation	operation	NOUN
fbem-31287	101	25	of	of	ADP
fbem-31287	101	26	the	the	DET
fbem-31287	101	27	economy	economy	NOUN
fbem-31287	101	28	and	and	CCONJ
fbem-31287	101	29	society	society	NOUN
fbem-31287	101	30	.	.	PUNCT
fbem-31287	102	1	through	through	ADP
fbem-31287	102	2	the	the	DET
fbem-31287	102	3	function	function	NOUN
fbem-31287	102	4	of	of	ADP
fbem-31287	102	5	revelation	revelation	NOUN
fbem-31287	102	6	,	,	PUNCT
fbem-31287	102	7	the	the	DET
fbem-31287	102	8	national	national	ADJ
fbem-31287	102	9	audit	audit	NOUN
fbem-31287	102	10	has	have	VERB
fbem-31287	102	11	to	to	PART
fbem-31287	102	12	examine	examine	VERB
fbem-31287	102	13	the	the	DET
fbem-31287	102	14	accuracy	accuracy	NOUN
fbem-31287	102	15	,	,	PUNCT
fbem-31287	102	16	lawfulness	lawfulness	NOUN
fbem-31287	102	17	and	and	CCONJ
fbem-31287	102	18	reasonableness	reasonableness	NOUN
fbem-31287	102	19	of	of	ADP
fbem-31287	102	20	the	the	DET
fbem-31287	102	21	financial	financial	ADJ
fbem-31287	102	22	statements	statement	NOUN
fbem-31287	102	23	of	of	ADP
fbem-31287	102	24	enterprises	enterprise	NOUN
fbem-31287	102	25	.	.	PUNCT
fbem-31287	103	1	4.2.1	4.2.1	NOUN
fbem-31287	103	2	.	.	PUNCT
fbem-31287	104	1	authenticity	authenticity	NOUN
fbem-31287	104	2	of	of	ADP
fbem-31287	104	3	enterprise	enterprise	NOUN
fbem-31287	104	4	tax	tax	NOUN
fbem-31287	104	5	records	record	NOUN
fbem-31287	104	6	authenticity	authenticity	NOUN
fbem-31287	104	7	refers	refer	VERB
fbem-31287	104	8	to	to	ADP
fbem-31287	104	9	whether	whether	SCONJ
fbem-31287	104	10	the	the	DET
fbem-31287	104	11	tax	tax	NOUN
fbem-31287	104	12	business	business	NOUN
fbem-31287	104	13	recorded	record	VERB
fbem-31287	104	14	in	in	ADP
fbem-31287	104	15	the	the	DET
fbem-31287	104	16	financial	financial	ADJ
fbem-31287	104	17	statements	statement	NOUN
fbem-31287	104	18	actually	actually	ADV
fbem-31287	104	19	occurred	occur	VERB
fbem-31287	104	20	,	,	PUNCT
fbem-31287	104	21	whether	whether	SCONJ
fbem-31287	104	22	the	the	DET
fbem-31287	104	23	business	business	NOUN
fbem-31287	104	24	actually	actually	ADV
fbem-31287	104	25	occurred	occur	VERB
fbem-31287	104	26	in	in	ADP
fbem-31287	104	27	a	a	DET
fbem-31287	104	28	specific	specific	ADJ
fbem-31287	104	29	accounting	accounting	NOUN
fbem-31287	104	30	period	period	NOUN
fbem-31287	104	31	,	,	PUNCT
fbem-31287	104	32	and	and	CCONJ
fbem-31287	104	33	whether	whether	SCONJ
fbem-31287	104	34	it	it	PRON
fbem-31287	104	35	is	be	AUX
fbem-31287	104	36	consistent	consistent	ADJ
fbem-31287	104	37	with	with	ADP
fbem-31287	104	38	the	the	DET
fbem-31287	104	39	account	account	NOUN
fbem-31287	104	40	records	record	NOUN
fbem-31287	104	41	,	,	PUNCT
fbem-31287	104	42	and	and	CCONJ
fbem-31287	104	43	whether	whether	SCONJ
fbem-31287	104	44	there	there	PRON
fbem-31287	104	45	are	be	VERB
fbem-31287	104	46	false	false	ADJ
fbem-31287	104	47	assets	asset	NOUN
fbem-31287	104	48	,	,	PUNCT
fbem-31287	104	49	liability	liability	NOUN
fbem-31287	104	50	balances	balance	NOUN
fbem-31287	104	51	,	,	PUNCT
fbem-31287	104	52	revenues	revenue	NOUN
fbem-31287	104	53	and	and	CCONJ
fbem-31287	104	54	expenses	expense	NOUN
fbem-31287	104	55	incurred	incur	VERB
fbem-31287	104	56	.	.	PUNCT
fbem-31287	105	1	4.2.2	4.2.2	X
fbem-31287	105	2	.	.	PUNCT
fbem-31287	105	3	integrity	integrity	NOUN
fbem-31287	105	4	of	of	ADP
fbem-31287	105	5	business	business	NOUN
fbem-31287	105	6	tax	tax	NOUN
fbem-31287	105	7	records	record	NOUN
fbem-31287	105	8	whether	whether	SCONJ
fbem-31287	105	9	the	the	DET
fbem-31287	105	10	tax	tax	NOUN
fbem-31287	105	11	-	-	PUNCT
fbem-31287	105	12	related	relate	VERB
fbem-31287	105	13	accounting	accounting	NOUN
fbem-31287	105	14	transactions	transaction	NOUN
fbem-31287	105	15	occurred	occur	VERB
fbem-31287	105	16	during	during	ADP
fbem-31287	105	17	the	the	DET
fbem-31287	105	18	accounting	accounting	NOUN
fbem-31287	105	19	period	period	NOUN
fbem-31287	105	20	are	be	AUX
fbem-31287	105	21	completely	completely	ADV
fbem-31287	105	22	recorded	record	VERB
fbem-31287	105	23	in	in	ADP
fbem-31287	105	24	the	the	DET
fbem-31287	105	25	relevant	relevant	ADJ
fbem-31287	105	26	books	book	NOUN
fbem-31287	105	27	of	of	ADP
fbem-31287	105	28	accounts	account	NOUN
fbem-31287	105	29	and	and	CCONJ
fbem-31287	105	30	clearly	clearly	ADV
fbem-31287	105	31	presented	present	VERB
fbem-31287	105	32	in	in	ADP
fbem-31287	105	33	the	the	DET
fbem-31287	105	34	accounting	accounting	NOUN
fbem-31287	105	35	statements	statement	NOUN
fbem-31287	105	36	to	to	PART
fbem-31287	105	37	avoid	avoid	VERB
fbem-31287	105	38	the	the	DET
fbem-31287	105	39	situation	situation	NOUN
fbem-31287	105	40	of	of	ADP
fbem-31287	105	41	mistaken	mistaken	ADJ
fbem-31287	105	42	omission	omission	NOUN
fbem-31287	105	43	and	and	CCONJ
fbem-31287	105	44	concealment	concealment	NOUN
fbem-31287	105	45	of	of	ADP
fbem-31287	105	46	economic	economic	ADJ
fbem-31287	105	47	operations	operation	NOUN
fbem-31287	105	48	and	and	CCONJ
fbem-31287	105	49	accounting	accounting	NOUN
fbem-31287	105	50	transactions	transaction	NOUN
fbem-31287	105	51	,	,	PUNCT
fbem-31287	105	52	etc	etc	X
fbem-31287	105	53	.	.	X
fbem-31287	105	54	,	,	PUNCT
fbem-31287	105	55	which	which	PRON
fbem-31287	105	56	is	be	AUX
fbem-31287	105	57	known	know	VERB
fbem-31287	105	58	as	as	ADP
fbem-31287	105	59	completeness	completeness	NOUN
fbem-31287	105	60	.	.	PUNCT
fbem-31287	106	1	4.2.3	4.2.3	X
fbem-31287	106	2	.	.	PUNCT
fbem-31287	107	1	rights	right	NOUN
fbem-31287	107	2	and	and	CCONJ
fbem-31287	107	3	obligations	obligation	NOUN
fbem-31287	107	4	of	of	ADP
fbem-31287	107	5	enterprise	enterprise	NOUN
fbem-31287	107	6	taxation	taxation	NOUN
fbem-31287	107	7	that	that	PRON
fbem-31287	107	8	is	be	AUX
fbem-31287	107	9	,	,	PUNCT
fbem-31287	107	10	the	the	DET
fbem-31287	107	11	economic	economic	ADJ
fbem-31287	107	12	content	content	NOUN
fbem-31287	107	13	included	include	VERB
fbem-31287	107	14	in	in	ADP
fbem-31287	107	15	the	the	DET
fbem-31287	107	16	statements	statement	NOUN
fbem-31287	107	17	is	be	AUX
fbem-31287	107	18	indeed	indeed	ADV
fbem-31287	107	19	owned	own	VERB
fbem-31287	107	20	by	by	ADP
fbem-31287	107	21	the	the	DET
fbem-31287	107	22	audited	audited	ADJ
fbem-31287	107	23	entity	entity	NOUN
fbem-31287	107	24	,	,	PUNCT
fbem-31287	107	25	and	and	CCONJ
fbem-31287	107	26	there	there	PRON
fbem-31287	107	27	are	be	VERB
fbem-31287	107	28	no	no	DET
fbem-31287	107	29	omissions	omission	NOUN
fbem-31287	107	30	and	and	CCONJ
fbem-31287	107	31	presentations	presentation	NOUN
fbem-31287	107	32	without	without	ADP
fbem-31287	107	33	property	property	NOUN
fbem-31287	107	34	rights	right	NOUN
fbem-31287	107	35	.	.	PUNCT
fbem-31287	108	1	finally	finally	ADV
fbem-31287	108	2	,	,	PUNCT
fbem-31287	108	3	it	it	PRON
fbem-31287	108	4	is	be	AUX
fbem-31287	108	5	also	also	ADV
fbem-31287	108	6	necessary	necessary	ADJ
fbem-31287	108	7	to	to	PART
fbem-31287	108	8	check	check	VERB
fbem-31287	108	9	whether	whether	SCONJ
fbem-31287	108	10	the	the	DET
fbem-31287	108	11	tax	tax	NOUN
fbem-31287	108	12	calculations	calculation	NOUN
fbem-31287	108	13	in	in	ADP
fbem-31287	108	14	the	the	DET
fbem-31287	108	15	financial	financial	ADJ
fbem-31287	108	16	statements	statement	NOUN
fbem-31287	108	17	are	be	AUX
fbem-31287	108	18	accurate	accurate	ADJ
fbem-31287	108	19	and	and	CCONJ
fbem-31287	108	20	whether	whether	SCONJ
fbem-31287	108	21	there	there	PRON
fbem-31287	108	22	are	be	VERB
fbem-31287	108	23	any	any	DET
fbem-31287	108	24	misstatements	misstatement	NOUN
fbem-31287	108	25	or	or	CCONJ
fbem-31287	108	26	illegal	illegal	ADJ
fbem-31287	108	27	tax	tax	NOUN
fbem-31287	108	28	avoidance	avoidance	NOUN
fbem-31287	108	29	,	,	PUNCT
fbem-31287	108	30	as	as	ADP
fbem-31287	108	31	a	a	DET
fbem-31287	108	32	way	way	NOUN
fbem-31287	108	33	of	of	ADP
fbem-31287	108	34	examining	examine	VERB
fbem-31287	108	35	the	the	DET
fbem-31287	108	36	existence	existence	NOUN
fbem-31287	108	37	of	of	ADP
fbem-31287	108	38	illegal	illegal	ADJ
fbem-31287	108	39	false	false	ADJ
fbem-31287	108	40	accounts	account	NOUN
fbem-31287	108	41	and	and	CCONJ
fbem-31287	108	42	wrong	wrong	ADJ
fbem-31287	108	43	accounts	account	NOUN
fbem-31287	108	44	.	.	PUNCT
fbem-31287	109	1	4.3	4.3	NUM
fbem-31287	109	2	.	.	PUNCT
fbem-31287	109	3	national	national	ADJ
fbem-31287	109	4	audit	audit	NOUN
fbem-31287	109	5	's	's	PART
fbem-31287	109	6	functions	function	NOUN
fbem-31287	109	7	to	to	PART
fbem-31287	109	8	curb	curb	VERB
fbem-31287	109	9	illegal	illegal	ADJ
fbem-31287	109	10	tax	tax	NOUN
fbem-31287	109	11	avoidance	avoidance	NOUN
fbem-31287	109	12	by	by	ADP
fbem-31287	109	13	enterprises	enterprise	NOUN
fbem-31287	109	14	the	the	DET
fbem-31287	109	15	duty	duty	NOUN
fbem-31287	109	16	of	of	ADP
fbem-31287	109	17	the	the	DET
fbem-31287	109	18	audit	audit	NOUN
fbem-31287	109	19	is	be	AUX
fbem-31287	109	20	not	not	PART
fbem-31287	109	21	only	only	ADV
fbem-31287	109	22	to	to	PART
fbem-31287	109	23	reveal	reveal	VERB
fbem-31287	109	24	the	the	DET
fbem-31287	109	25	problems	problem	NOUN
fbem-31287	109	26	,	,	PUNCT
fbem-31287	109	27	but	but	CCONJ
fbem-31287	109	28	also	also	ADV
fbem-31287	109	29	to	to	PART
fbem-31287	109	30	analyze	analyze	VERB
fbem-31287	109	31	,	,	PUNCT
fbem-31287	109	32	reveal	reveal	VERB
fbem-31287	109	33	and	and	CCONJ
fbem-31287	109	34	reflect	reflect	VERB
fbem-31287	109	35	the	the	DET
fbem-31287	109	36	problems	problem	NOUN
fbem-31287	109	37	from	from	ADP
fbem-31287	109	38	micro	micro	PROPN
fbem-31287	109	39	to	to	ADP
fbem-31287	109	40	macro	macro	VERB
fbem-31287	109	41	,	,	PUNCT
fbem-31287	109	42	from	from	ADP
fbem-31287	109	43	individual	individual	ADJ
fbem-31287	109	44	to	to	ADP
fbem-31287	109	45	general	general	ADJ
fbem-31287	109	46	,	,	PUNCT
fbem-31287	109	47	from	from	ADP
fbem-31287	109	48	local	local	ADJ
fbem-31287	109	49	to	to	ADP
fbem-31287	109	50	global	global	ADJ
fbem-31287	109	51	,	,	PUNCT
fbem-31287	109	52	from	from	ADP
fbem-31287	109	53	seedling	seedle	VERB
fbem-31287	109	54	to	to	ADP
fbem-31287	109	55	trend	trend	NOUN
fbem-31287	109	56	,	,	PUNCT
fbem-31287	109	57	and	and	CCONJ
fbem-31287	109	58	from	from	ADP
fbem-31287	109	59	surface	surface	NOUN
fbem-31287	109	60	to	to	ADP
fbem-31287	109	61	inner	inner	ADJ
fbem-31287	109	62	layer	layer	NOUN
fbem-31287	109	63	,	,	PUNCT
fbem-31287	109	64	so	so	SCONJ
fbem-31287	109	65	as	as	SCONJ
fbem-31287	109	66	to	to	PART
fbem-31287	109	67	mobilize	mobilize	VERB
fbem-31287	109	68	the	the	DET
fbem-31287	109	69	positive	positive	ADJ
fbem-31287	109	70	factors	factor	NOUN
fbem-31287	109	71	and	and	CCONJ
fbem-31287	109	72	prevent	prevent	VERB
fbem-31287	109	73	the	the	DET
fbem-31287	109	74	negative	negative	ADJ
fbem-31287	109	75	factors	factor	NOUN
fbem-31287	109	76	from	from	ADP
fbem-31287	109	77	intruding	intrude	VERB
fbem-31287	109	78	into	into	ADP
fbem-31287	109	79	the	the	DET
fbem-31287	109	80	whole	whole	ADJ
fbem-31287	109	81	economic	economic	ADJ
fbem-31287	109	82	and	and	CCONJ
fbem-31287	109	83	social	social	ADJ
fbem-31287	109	84	system	system	NOUN
fbem-31287	109	85	,	,	PUNCT
fbem-31287	109	86	so	so	SCONJ
fbem-31287	109	87	as	as	SCONJ
fbem-31287	109	88	to	to	PART
fbem-31287	109	89	promote	promote	VERB
fbem-31287	109	90	the	the	DET
fbem-31287	109	91	reform	reform	NOUN
fbem-31287	109	92	of	of	ADP
fbem-31287	109	93	the	the	DET
fbem-31287	109	94	system	system	NOUN
fbem-31287	109	95	,	,	PUNCT
fbem-31287	109	96	improve	improve	VERB
fbem-31287	109	97	the	the	DET
fbem-31287	109	98	rule	rule	NOUN
fbem-31287	109	99	of	of	ADP
fbem-31287	109	100	law	law	NOUN
fbem-31287	109	101	,	,	PUNCT
fbem-31287	109	102	improve	improve	VERB
fbem-31287	109	103	the	the	DET
fbem-31287	109	104	system	system	NOUN
fbem-31287	109	105	,	,	PUNCT
fbem-31287	109	106	standardize	standardize	VERB
fbem-31287	109	107	the	the	DET
fbem-31287	109	108	mechanism	mechanism	NOUN
fbem-31287	109	109	,	,	PUNCT
fbem-31287	109	110	strengthen	strengthen	VERB
fbem-31287	109	111	the	the	DET
fbem-31287	109	112	management	management	NOUN
fbem-31287	109	113	,	,	PUNCT
fbem-31287	109	114	prevent	prevent	VERB
fbem-31287	109	115	the	the	DET
fbem-31287	109	116	risk	risk	NOUN
fbem-31287	109	117	,	,	PUNCT
fbem-31287	109	118	improve	improve	VERB
fbem-31287	109	119	the	the	DET
fbem-31287	109	120	quality	quality	NOUN
fbem-31287	109	121	and	and	CCONJ
fbem-31287	109	122	performance	performance	NOUN
fbem-31287	109	123	of	of	ADP
fbem-31287	109	124	economic	economic	ADJ
fbem-31287	109	125	and	and	CCONJ
fbem-31287	109	126	social	social	ADJ
fbem-31287	109	127	operation	operation	NOUN
fbem-31287	109	128	,	,	PUNCT
fbem-31287	109	129	and	and	CCONJ
fbem-31287	109	130	enhance	enhance	VERB
fbem-31287	109	131	the	the	DET
fbem-31287	109	132	economic	economic	ADJ
fbem-31287	109	133	and	and	CCONJ
fbem-31287	109	134	social	social	ADJ
fbem-31287	109	135	performance	performance	NOUN
fbem-31287	109	136	.	.	PUNCT
fbem-31287	110	1	the	the	DET
fbem-31287	110	2	quality	quality	NOUN
fbem-31287	110	3	and	and	CCONJ
fbem-31287	110	4	performance	performance	NOUN
fbem-31287	110	5	of	of	ADP
fbem-31287	110	6	economic	economic	ADJ
fbem-31287	110	7	and	and	CCONJ
fbem-31287	110	8	social	social	ADJ
fbem-31287	110	9	operations	operation	NOUN
fbem-31287	110	10	,	,	PUNCT
fbem-31287	110	11	enhance	enhance	VERB
fbem-31287	110	12	the	the	DET
fbem-31287	110	13	"	"	PUNCT
fbem-31287	110	14	immunity	immunity	NOUN
fbem-31287	110	15	"	"	PUNCT
fbem-31287	110	16	of	of	ADP
fbem-31287	110	17	economic	economic	ADJ
fbem-31287	110	18	and	and	CCONJ
fbem-31287	110	19	social	social	ADJ
fbem-31287	110	20	operations	operation	NOUN
fbem-31287	110	21	,	,	PUNCT
fbem-31287	110	22	and	and	CCONJ
fbem-31287	110	23	promote	promote	VERB
fbem-31287	110	24	comprehensive	comprehensive	ADJ
fbem-31287	110	25	,	,	PUNCT
fbem-31287	110	26	coordinated	coordinated	ADJ
fbem-31287	110	27	and	and	CCONJ
fbem-31287	110	28	sustainable	sustainable	ADJ
fbem-31287	110	29	economic	economic	ADJ
fbem-31287	110	30	and	and	CCONJ
fbem-31287	110	31	social	social	ADJ
fbem-31287	110	32	development	development	NOUN
fbem-31287	110	33	.	.	PUNCT
fbem-31287	111	1	the	the	DET
fbem-31287	111	2	defense	defense	NOUN
fbem-31287	111	3	function	function	NOUN
fbem-31287	111	4	of	of	ADP
fbem-31287	111	5	national	national	ADJ
fbem-31287	111	6	audit	audit	NOUN
fbem-31287	111	7	is	be	AUX
fbem-31287	111	8	a	a	DET
fbem-31287	111	9	kind	kind	NOUN
fbem-31287	111	10	of	of	ADP
fbem-31287	111	11	legitimacy	legitimacy	NOUN
fbem-31287	111	12	audit	audit	NOUN
fbem-31287	111	13	,	,	PUNCT
fbem-31287	111	14	which	which	PRON
fbem-31287	111	15	is	be	AUX
fbem-31287	111	16	to	to	PART
fbem-31287	111	17	check	check	VERB
fbem-31287	111	18	the	the	DET
fbem-31287	111	19	legitimacy	legitimacy	NOUN
fbem-31287	111	20	of	of	ADP
fbem-31287	111	21	economic	economic	ADJ
fbem-31287	111	22	activities	activity	NOUN
fbem-31287	111	23	.	.	PUNCT
fbem-31287	112	1	financial	financial	ADJ
fbem-31287	112	2	audit	audit	NOUN
fbem-31287	112	3	not	not	PART
fbem-31287	112	4	only	only	ADV
fbem-31287	112	5	to	to	ADP
fbem-31287	112	6	the	the	DET
fbem-31287	112	7	enterprise	enterprise	NOUN
fbem-31287	112	8	's	's	PART
fbem-31287	112	9	financial	financial	ADJ
fbem-31287	112	10	income	income	NOUN
fbem-31287	112	11	and	and	CCONJ
fbem-31287	112	12	expenditure	expenditure	NOUN
fbem-31287	112	13	whether	whether	SCONJ
fbem-31287	112	14	there	there	PRON
fbem-31287	112	15	is	be	VERB
fbem-31287	112	16	a	a	DET
fbem-31287	112	17	problem	problem	NOUN
fbem-31287	112	18	or	or	CCONJ
fbem-31287	112	19	error	error	NOUN
fbem-31287	112	20	misstatement	misstatement	NOUN
fbem-31287	112	21	behavior	behavior	NOUN
fbem-31287	112	22	audit	audit	NOUN
fbem-31287	112	23	,	,	PUNCT
fbem-31287	112	24	but	but	CCONJ
fbem-31287	112	25	also	also	ADV
fbem-31287	112	26	to	to	PART
fbem-31287	112	27	go	go	VERB
fbem-31287	112	28	to	to	ADP
fbem-31287	112	29	the	the	DET
fbem-31287	112	30	economic	economic	ADJ
fbem-31287	112	31	activities	activity	NOUN
fbem-31287	112	32	are	be	AUX
fbem-31287	112	33	legitimate	legitimate	ADJ
fbem-31287	112	34	to	to	AUX
fbem-31287	112	35	systematically	systematically	ADV
fbem-31287	112	36	review	review	VERB
fbem-31287	112	37	and	and	CCONJ
fbem-31287	112	38	draw	draw	VERB
fbem-31287	112	39	conclusions	conclusion	NOUN
fbem-31287	112	40	.	.	PUNCT
fbem-31287	113	1	examine	examine	VERB
fbem-31287	113	2	whether	whether	SCONJ
fbem-31287	113	3	the	the	DET
fbem-31287	113	4	corresponding	corresponding	ADJ
fbem-31287	113	5	tax	tax	NOUN
fbem-31287	113	6	avoidance	avoidance	NOUN
fbem-31287	113	7	business	business	NOUN
fbem-31287	113	8	of	of	ADP
fbem-31287	113	9	the	the	DET
fbem-31287	113	10	enterprise	enterprise	NOUN
fbem-31287	113	11	is	be	AUX
fbem-31287	113	12	legal	legal	ADJ
fbem-31287	113	13	,	,	PUNCT
fbem-31287	113	14	to	to	PART
fbem-31287	113	15	find	find	VERB
fbem-31287	113	16	not	not	PART
fbem-31287	113	17	legal	legal	ADJ
fbem-31287	113	18	and	and	CCONJ
fbem-31287	113	19	reasonable	reasonable	ADJ
fbem-31287	113	20	business	business	NOUN
fbem-31287	113	21	,	,	PUNCT
fbem-31287	113	22	so	so	SCONJ
fbem-31287	113	23	as	as	SCONJ
fbem-31287	113	24	to	to	PART
fbem-31287	113	25	resist	resist	VERB
fbem-31287	113	26	illegal	illegal	ADJ
fbem-31287	113	27	tax	tax	NOUN
fbem-31287	113	28	avoidance	avoidance	NOUN
fbem-31287	113	29	.	.	PUNCT
fbem-31287	114	1	34	34	NUM
fbem-31287	114	2	5	5	NUM
fbem-31287	114	3	.	.	PUNCT
fbem-31287	114	4	countermeasures	countermeasure	NOUN
fbem-31287	114	5	to	to	PART
fbem-31287	114	6	improve	improve	VERB
fbem-31287	114	7	national	national	ADJ
fbem-31287	114	8	audit	audit	NOUN
fbem-31287	114	9	to	to	PART
fbem-31287	114	10	control	control	VERB
fbem-31287	114	11	illegal	illegal	ADJ
fbem-31287	114	12	tax	tax	NOUN
fbem-31287	114	13	avoidance	avoidance	NOUN
fbem-31287	114	14	by	by	ADP
fbem-31287	114	15	enterprises	enterprise	NOUN
fbem-31287	114	16	as	as	SCONJ
fbem-31287	114	17	mentioned	mention	VERB
fbem-31287	114	18	above	above	ADV
fbem-31287	114	19	,	,	PUNCT
fbem-31287	114	20	the	the	DET
fbem-31287	114	21	countermeasures	countermeasure	NOUN
fbem-31287	114	22	on	on	ADP
fbem-31287	114	23	how	how	SCONJ
fbem-31287	114	24	to	to	PART
fbem-31287	114	25	use	use	VERB
fbem-31287	114	26	the	the	DET
fbem-31287	114	27	function	function	NOUN
fbem-31287	114	28	of	of	ADP
fbem-31287	114	29	national	national	ADJ
fbem-31287	114	30	audit	audit	NOUN
fbem-31287	114	31	to	to	PART
fbem-31287	114	32	improve	improve	VERB
fbem-31287	114	33	the	the	DET
fbem-31287	114	34	control	control	NOUN
fbem-31287	114	35	of	of	ADP
fbem-31287	114	36	illegal	illegal	ADJ
fbem-31287	114	37	tax	tax	NOUN
fbem-31287	114	38	avoidance	avoidance	NOUN
fbem-31287	114	39	behavior	behavior	NOUN
fbem-31287	114	40	of	of	ADP
fbem-31287	114	41	enterprises	enterprise	NOUN
fbem-31287	114	42	by	by	ADP
fbem-31287	114	43	national	national	ADJ
fbem-31287	114	44	audit	audit	NOUN
fbem-31287	114	45	are	be	AUX
fbem-31287	114	46	as	as	SCONJ
fbem-31287	114	47	follows	follow	VERB
fbem-31287	114	48	:	:	PUNCT
fbem-31287	114	49	5.1	5.1	NUM
fbem-31287	114	50	.	.	PUNCT
fbem-31287	115	1	improve	improve	VERB
fbem-31287	115	2	the	the	DET
fbem-31287	115	3	preventive	preventive	ADJ
fbem-31287	115	4	and	and	CCONJ
fbem-31287	115	5	supervisory	supervisory	ADJ
fbem-31287	115	6	mechanism	mechanism	NOUN
fbem-31287	115	7	of	of	ADP
fbem-31287	115	8	national	national	ADJ
fbem-31287	115	9	audit	audit	NOUN
fbem-31287	115	10	in	in	ADP
fbem-31287	115	11	enterprise	enterprise	NOUN
fbem-31287	115	12	tax	tax	NOUN
fbem-31287	115	13	avoidance	avoidance	NOUN
fbem-31287	115	14	behavior	behavior	NOUN
fbem-31287	115	15	and	and	CCONJ
fbem-31287	115	16	expand	expand	VERB
fbem-31287	115	17	the	the	DET
fbem-31287	115	18	scope	scope	NOUN
fbem-31287	115	19	of	of	ADP
fbem-31287	115	20	supervision	supervision	NOUN
fbem-31287	115	21	in	in	ADP
fbem-31287	115	22	order	order	NOUN
fbem-31287	115	23	to	to	PART
fbem-31287	115	24	minimize	minimize	VERB
fbem-31287	115	25	the	the	DET
fbem-31287	115	26	tax	tax	NOUN
fbem-31287	115	27	avoidance	avoidance	NOUN
fbem-31287	115	28	behavior	behavior	NOUN
fbem-31287	115	29	of	of	ADP
fbem-31287	115	30	enterprises	enterprise	NOUN
fbem-31287	115	31	,	,	PUNCT
fbem-31287	115	32	the	the	DET
fbem-31287	115	33	national	national	ADJ
fbem-31287	115	34	audit	audit	NOUN
fbem-31287	115	35	must	must	AUX
fbem-31287	115	36	strengthen	strengthen	VERB
fbem-31287	115	37	the	the	DET
fbem-31287	115	38	supervision	supervision	NOUN
fbem-31287	115	39	of	of	ADP
fbem-31287	115	40	each	each	DET
fbem-31287	115	41	enterprise	enterprise	NOUN
fbem-31287	115	42	in	in	ADP
fbem-31287	115	43	the	the	DET
fbem-31287	115	44	aspects	aspect	NOUN
fbem-31287	115	45	of	of	ADP
fbem-31287	115	46	taxation	taxation	NOUN
fbem-31287	115	47	and	and	CCONJ
fbem-31287	115	48	auditing	auditing	NOUN
fbem-31287	115	49	,	,	PUNCT
fbem-31287	115	50	such	such	ADJ
fbem-31287	115	51	as	as	ADP
fbem-31287	115	52	auditing	auditing	NOUN
fbem-31287	115	53	,	,	PUNCT
fbem-31287	115	54	taxation	taxation	NOUN
fbem-31287	115	55	and	and	CCONJ
fbem-31287	115	56	public	public	ADJ
fbem-31287	115	57	security	security	NOUN
fbem-31287	115	58	departments	department	NOUN
fbem-31287	115	59	should	should	AUX
fbem-31287	115	60	strengthen	strengthen	VERB
fbem-31287	115	61	the	the	DET
fbem-31287	115	62	business	business	NOUN
fbem-31287	115	63	mode	mode	NOUN
fbem-31287	115	64	of	of	ADP
fbem-31287	115	65	enterprises	enterprise	NOUN
fbem-31287	115	66	,	,	PUNCT
fbem-31287	115	67	and	and	CCONJ
fbem-31287	115	68	supervise	supervise	VERB
fbem-31287	115	69	and	and	CCONJ
fbem-31287	115	70	investigate	investigate	VERB
fbem-31287	115	71	the	the	DET
fbem-31287	115	72	financial	financial	ADJ
fbem-31287	115	73	income	income	NOUN
fbem-31287	115	74	and	and	CCONJ
fbem-31287	115	75	expenditure	expenditure	NOUN
fbem-31287	115	76	and	and	CCONJ
fbem-31287	115	77	other	other	ADJ
fbem-31287	115	78	changes	change	NOUN
fbem-31287	115	79	in	in	ADP
fbem-31287	115	80	a	a	DET
fbem-31287	115	81	timely	timely	ADJ
fbem-31287	115	82	manner	manner	NOUN
fbem-31287	115	83	,	,	PUNCT
fbem-31287	115	84	and	and	CCONJ
fbem-31287	115	85	should	should	AUX
fbem-31287	115	86	focus	focus	VERB
fbem-31287	115	87	on	on	ADP
fbem-31287	115	88	tracking	tracking	NOUN
fbem-31287	115	89	and	and	CCONJ
fbem-31287	115	90	observing	observe	VERB
fbem-31287	115	91	and	and	CCONJ
fbem-31287	115	92	investigating	investigate	VERB
fbem-31287	115	93	the	the	DET
fbem-31287	115	94	companies	company	NOUN
fbem-31287	115	95	involved	involve	VERB
fbem-31287	115	96	in	in	ADP
fbem-31287	115	97	the	the	DET
fbem-31287	115	98	tax	tax	NOUN
fbem-31287	115	99	avoidance	avoidance	NOUN
fbem-31287	115	100	and	and	CCONJ
fbem-31287	115	101	require	require	VERB
fbem-31287	115	102	them	they	PRON
fbem-31287	115	103	to	to	PART
fbem-31287	115	104	report	report	VERB
fbem-31287	115	105	their	their	PRON
fbem-31287	115	106	business	business	NOUN
fbem-31287	115	107	operation	operation	NOUN
fbem-31287	115	108	status	status	NOUN
fbem-31287	115	109	to	to	ADP
fbem-31287	115	110	the	the	DET
fbem-31287	115	111	taxation	taxation	NOUN
fbem-31287	115	112	department	department	NOUN
fbem-31287	115	113	on	on	ADP
fbem-31287	115	114	a	a	DET
fbem-31287	115	115	regular	regular	ADJ
fbem-31287	115	116	basis	basis	NOUN
fbem-31287	115	117	.	.	PUNCT
fbem-31287	116	1	for	for	ADP
fbem-31287	116	2	companies	company	NOUN
fbem-31287	116	3	involved	involve	VERB
fbem-31287	116	4	in	in	ADP
fbem-31287	116	5	tax	tax	NOUN
fbem-31287	116	6	avoidance	avoidance	NOUN
fbem-31287	116	7	,	,	PUNCT
fbem-31287	116	8	they	they	PRON
fbem-31287	116	9	should	should	AUX
fbem-31287	116	10	focus	focus	VERB
fbem-31287	116	11	on	on	ADP
fbem-31287	116	12	tracking	tracking	NOUN
fbem-31287	116	13	and	and	CCONJ
fbem-31287	116	14	observing	observe	VERB
fbem-31287	116	15	,	,	PUNCT
fbem-31287	116	16	requiring	require	VERB
fbem-31287	116	17	them	they	PRON
fbem-31287	116	18	to	to	PART
fbem-31287	116	19	report	report	VERB
fbem-31287	116	20	regularly	regularly	ADV
fbem-31287	116	21	to	to	ADP
fbem-31287	116	22	the	the	DET
fbem-31287	116	23	tax	tax	NOUN
fbem-31287	116	24	authorities	authority	NOUN
fbem-31287	116	25	on	on	ADP
fbem-31287	116	26	their	their	PRON
fbem-31287	116	27	business	business	NOUN
fbem-31287	116	28	operation	operation	NOUN
fbem-31287	116	29	status	status	NOUN
fbem-31287	116	30	,	,	PUNCT
fbem-31287	116	31	and	and	CCONJ
fbem-31287	116	32	focusing	focus	VERB
fbem-31287	116	33	on	on	ADP
fbem-31287	116	34	supervision	supervision	NOUN
fbem-31287	116	35	of	of	ADP
fbem-31287	116	36	companies	company	NOUN
fbem-31287	116	37	with	with	ADP
fbem-31287	116	38	abnormal	abnormal	ADJ
fbem-31287	116	39	operation	operation	NOUN
fbem-31287	116	40	and	and	CCONJ
fbem-31287	116	41	greater	great	ADJ
fbem-31287	116	42	suspicion	suspicion	NOUN
fbem-31287	116	43	of	of	ADP
fbem-31287	116	44	tax	tax	NOUN
fbem-31287	116	45	avoidance	avoidance	NOUN
fbem-31287	116	46	.	.	PUNCT
fbem-31287	117	1	moreover	moreover	ADV
fbem-31287	117	2	,	,	PUNCT
fbem-31287	117	3	a	a	DET
fbem-31287	117	4	special	special	ADJ
fbem-31287	117	5	audit	audit	NOUN
fbem-31287	117	6	investigation	investigation	NOUN
fbem-31287	117	7	and	and	CCONJ
fbem-31287	117	8	follow	follow	VERB
fbem-31287	117	9	-	-	PUNCT
fbem-31287	117	10	up	up	ADP
fbem-31287	117	11	audit	audit	NOUN
fbem-31287	117	12	system	system	NOUN
fbem-31287	117	13	has	have	AUX
fbem-31287	117	14	been	be	AUX
fbem-31287	117	15	implemented	implement	VERB
fbem-31287	117	16	,	,	PUNCT
fbem-31287	117	17	which	which	PRON
fbem-31287	117	18	means	mean	VERB
fbem-31287	117	19	that	that	SCONJ
fbem-31287	117	20	the	the	DET
fbem-31287	117	21	national	national	ADJ
fbem-31287	117	22	auditing	auditing	NOUN
fbem-31287	117	23	authorities	authority	NOUN
fbem-31287	117	24	will	will	AUX
fbem-31287	117	25	carry	carry	VERB
fbem-31287	117	26	out	out	ADP
fbem-31287	117	27	comprehensive	comprehensive	ADJ
fbem-31287	117	28	supervision	supervision	NOUN
fbem-31287	117	29	on	on	ADP
fbem-31287	117	30	the	the	DET
fbem-31287	117	31	use	use	NOUN
fbem-31287	117	32	of	of	ADP
fbem-31287	117	33	state	state	NOUN
fbem-31287	117	34	budget	budget	NOUN
fbem-31287	117	35	funds	fund	NOUN
fbem-31287	117	36	.	.	PUNCT
fbem-31287	118	1	although	although	SCONJ
fbem-31287	118	2	the	the	DET
fbem-31287	118	3	legal	legal	ADJ
fbem-31287	118	4	avoidance	avoidance	NOUN
fbem-31287	118	5	system	system	NOUN
fbem-31287	118	6	has	have	VERB
fbem-31287	118	7	its	its	PRON
fbem-31287	118	8	efficacy	efficacy	NOUN
fbem-31287	118	9	in	in	ADP
fbem-31287	118	10	preventing	prevent	VERB
fbem-31287	118	11	and	and	CCONJ
fbem-31287	118	12	combating	combat	VERB
fbem-31287	118	13	tax	tax	NOUN
fbem-31287	118	14	avoidance	avoidance	NOUN
fbem-31287	118	15	activities	activity	NOUN
fbem-31287	118	16	,	,	PUNCT
fbem-31287	118	17	some	some	DET
fbem-31287	118	18	tax	tax	NOUN
fbem-31287	118	19	avoidance	avoidance	NOUN
fbem-31287	118	20	activities	activity	NOUN
fbem-31287	118	21	are	be	AUX
fbem-31287	118	22	generally	generally	ADV
fbem-31287	118	23	difficult	difficult	ADJ
fbem-31287	118	24	to	to	PART
fbem-31287	118	25	recognize	recognize	VERB
fbem-31287	118	26	due	due	ADP
fbem-31287	118	27	to	to	ADP
fbem-31287	118	28	the	the	DET
fbem-31287	118	29	fact	fact	NOUN
fbem-31287	118	30	that	that	SCONJ
fbem-31287	118	31	tax	tax	NOUN
fbem-31287	118	32	avoidance	avoidance	NOUN
fbem-31287	118	33	activities	activity	NOUN
fbem-31287	118	34	are	be	AUX
fbem-31287	118	35	generally	generally	ADV
fbem-31287	118	36	more	more	ADV
fbem-31287	118	37	complicated	complicated	ADJ
fbem-31287	118	38	in	in	ADP
fbem-31287	118	39	practice	practice	NOUN
fbem-31287	118	40	.	.	PUNCT
fbem-31287	119	1	therefore	therefore	ADV
fbem-31287	119	2	,	,	PUNCT
fbem-31287	119	3	the	the	DET
fbem-31287	119	4	judgment	judgment	NOUN
fbem-31287	119	5	of	of	ADP
fbem-31287	119	6	enterprise	enterprise	NOUN
fbem-31287	119	7	tax	tax	NOUN
fbem-31287	119	8	avoidance	avoidance	NOUN
fbem-31287	119	9	shall	shall	AUX
fbem-31287	119	10	be	be	AUX
fbem-31287	119	11	combined	combine	VERB
fbem-31287	119	12	with	with	ADP
fbem-31287	119	13	the	the	DET
fbem-31287	119	14	specific	specific	ADJ
fbem-31287	119	15	case	case	NOUN
fbem-31287	119	16	and	and	CCONJ
fbem-31287	119	17	not	not	PART
fbem-31287	119	18	necessarily	necessarily	ADV
fbem-31287	119	19	generalized	generalize	VERB
fbem-31287	119	20	,	,	PUNCT
fbem-31287	119	21	so	so	SCONJ
fbem-31287	119	22	as	as	SCONJ
fbem-31287	119	23	to	to	PART
fbem-31287	119	24	achieve	achieve	VERB
fbem-31287	119	25	the	the	DET
fbem-31287	119	26	purpose	purpose	NOUN
fbem-31287	119	27	of	of	ADP
fbem-31287	119	28	considering	consider	VERB
fbem-31287	119	29	both	both	CCONJ
fbem-31287	119	30	principle	principle	NOUN
fbem-31287	119	31	and	and	CCONJ
fbem-31287	119	32	flexibility	flexibility	NOUN
fbem-31287	119	33	.	.	PUNCT
fbem-31287	120	1	in	in	ADP
fbem-31287	120	2	addition	addition	NOUN
fbem-31287	120	3	,	,	PUNCT
fbem-31287	120	4	the	the	DET
fbem-31287	120	5	supervision	supervision	NOUN
fbem-31287	120	6	of	of	ADP
fbem-31287	120	7	national	national	ADJ
fbem-31287	120	8	audit	audit	NOUN
fbem-31287	120	9	on	on	ADP
fbem-31287	120	10	enterprise	enterprise	NOUN
fbem-31287	120	11	tax	tax	NOUN
fbem-31287	120	12	avoidance	avoidance	NOUN
fbem-31287	120	13	is	be	AUX
fbem-31287	120	14	more	more	ADV
fbem-31287	120	15	on	on	ADP
fbem-31287	120	16	accounting	account	VERB
fbem-31287	120	17	.	.	PUNCT
fbem-31287	121	1	this	this	DET
fbem-31287	121	2	status	status	NOUN
fbem-31287	121	3	quo	quo	NOUN
fbem-31287	121	4	makes	make	VERB
fbem-31287	121	5	the	the	DET
fbem-31287	121	6	scope	scope	NOUN
fbem-31287	121	7	of	of	ADP
fbem-31287	121	8	national	national	ADJ
fbem-31287	121	9	audit	audit	NOUN
fbem-31287	121	10	supervision	supervision	NOUN
fbem-31287	121	11	limited	limit	VERB
fbem-31287	121	12	,	,	PUNCT
fbem-31287	121	13	and	and	CCONJ
fbem-31287	121	14	can	can	AUX
fbem-31287	121	15	not	not	PART
fbem-31287	121	16	completely	completely	ADV
fbem-31287	121	17	and	and	CCONJ
fbem-31287	121	18	effectively	effectively	ADV
fbem-31287	121	19	control	control	VERB
fbem-31287	121	20	the	the	DET
fbem-31287	121	21	tax	tax	NOUN
fbem-31287	121	22	avoidance	avoidance	NOUN
fbem-31287	121	23	behavior	behavior	NOUN
fbem-31287	121	24	of	of	ADP
fbem-31287	121	25	enterprises	enterprise	NOUN
fbem-31287	121	26	.	.	PUNCT
fbem-31287	122	1	therefore	therefore	ADV
fbem-31287	122	2	,	,	PUNCT
fbem-31287	122	3	in	in	ADP
fbem-31287	122	4	order	order	NOUN
fbem-31287	122	5	to	to	PART
fbem-31287	122	6	better	well	ADV
fbem-31287	122	7	play	play	VERB
fbem-31287	122	8	the	the	DET
fbem-31287	122	9	role	role	NOUN
fbem-31287	122	10	of	of	ADP
fbem-31287	122	11	national	national	ADJ
fbem-31287	122	12	audit	audit	NOUN
fbem-31287	122	13	in	in	ADP
fbem-31287	122	14	controlling	control	VERB
fbem-31287	122	15	illegal	illegal	ADJ
fbem-31287	122	16	tax	tax	NOUN
fbem-31287	122	17	avoidance	avoidance	NOUN
fbem-31287	122	18	,	,	PUNCT
fbem-31287	122	19	it	it	PRON
fbem-31287	122	20	is	be	AUX
fbem-31287	122	21	necessary	necessary	ADJ
fbem-31287	122	22	to	to	PART
fbem-31287	122	23	expand	expand	VERB
fbem-31287	122	24	the	the	DET
fbem-31287	122	25	scope	scope	NOUN
fbem-31287	122	26	of	of	ADP
fbem-31287	122	27	national	national	ADJ
fbem-31287	122	28	audit	audit	NOUN
fbem-31287	122	29	supervision	supervision	NOUN
fbem-31287	122	30	on	on	ADP
fbem-31287	122	31	enterprise	enterprise	NOUN
fbem-31287	122	32	tax	tax	NOUN
fbem-31287	122	33	avoidance	avoidance	NOUN
fbem-31287	122	34	.	.	PUNCT
fbem-31287	123	1	first	first	ADV
fbem-31287	123	2	of	of	ADP
fbem-31287	123	3	all	all	PRON
fbem-31287	123	4	,	,	PUNCT
fbem-31287	123	5	the	the	DET
fbem-31287	123	6	enterprise	enterprise	NOUN
fbem-31287	123	7	income	income	NOUN
fbem-31287	123	8	tax	tax	NOUN
fbem-31287	123	9	,	,	PUNCT
fbem-31287	123	10	business	business	NOUN
fbem-31287	123	11	tax	tax	NOUN
fbem-31287	123	12	declaration	declaration	NOUN
fbem-31287	123	13	and	and	CCONJ
fbem-31287	123	14	payment	payment	NOUN
fbem-31287	123	15	of	of	ADP
fbem-31287	123	16	additional	additional	ADJ
fbem-31287	123	17	tax	tax	NOUN
fbem-31287	123	18	should	should	AUX
fbem-31287	123	19	be	be	AUX
fbem-31287	123	20	included	include	VERB
fbem-31287	123	21	in	in	ADP
fbem-31287	123	22	the	the	DET
fbem-31287	123	23	supervision	supervision	NOUN
fbem-31287	123	24	of	of	ADP
fbem-31287	123	25	the	the	DET
fbem-31287	123	26	national	national	ADJ
fbem-31287	123	27	audit	audit	NOUN
fbem-31287	123	28	;	;	PUNCT
fbem-31287	123	29	secondly	secondly	ADV
fbem-31287	123	30	,	,	PUNCT
fbem-31287	123	31	the	the	DET
fbem-31287	123	32	authenticity	authenticity	NOUN
fbem-31287	123	33	,	,	PUNCT
fbem-31287	123	34	legitimacy	legitimacy	NOUN
fbem-31287	123	35	and	and	CCONJ
fbem-31287	123	36	completeness	completeness	NOUN
fbem-31287	123	37	of	of	ADP
fbem-31287	123	38	the	the	DET
fbem-31287	123	39	accounts	account	NOUN
fbem-31287	123	40	and	and	CCONJ
fbem-31287	123	41	financial	financial	ADJ
fbem-31287	123	42	statements	statement	NOUN
fbem-31287	123	43	of	of	ADP
fbem-31287	123	44	the	the	DET
fbem-31287	123	45	enterprises	enterprise	NOUN
fbem-31287	123	46	should	should	AUX
fbem-31287	123	47	also	also	ADV
fbem-31287	123	48	be	be	AUX
fbem-31287	123	49	taken	take	VERB
fbem-31287	123	50	as	as	ADP
fbem-31287	123	51	the	the	DET
fbem-31287	123	52	object	object	NOUN
fbem-31287	123	53	of	of	ADP
fbem-31287	123	54	the	the	DET
fbem-31287	123	55	national	national	ADJ
fbem-31287	123	56	audit	audit	NOUN
fbem-31287	123	57	;	;	PUNCT
fbem-31287	123	58	and	and	CCONJ
fbem-31287	123	59	lastly	lastly	ADV
fbem-31287	123	60	,	,	PUNCT
fbem-31287	123	61	the	the	DET
fbem-31287	123	62	legitimacy	legitimacy	NOUN
fbem-31287	123	63	and	and	CCONJ
fbem-31287	123	64	completeness	completeness	NOUN
fbem-31287	123	65	of	of	ADP
fbem-31287	123	66	the	the	DET
fbem-31287	123	67	relevant	relevant	ADJ
fbem-31287	123	68	tax	tax	NOUN
fbem-31287	123	69	information	information	NOUN
fbem-31287	123	70	of	of	ADP
fbem-31287	123	71	the	the	DET
fbem-31287	123	72	enterprises	enterprise	NOUN
fbem-31287	123	73	should	should	AUX
fbem-31287	123	74	also	also	ADV
fbem-31287	123	75	be	be	AUX
fbem-31287	123	76	included	include	VERB
fbem-31287	123	77	in	in	ADP
fbem-31287	123	78	the	the	DET
fbem-31287	123	79	supervision	supervision	NOUN
fbem-31287	123	80	of	of	ADP
fbem-31287	123	81	the	the	DET
fbem-31287	123	82	national	national	ADJ
fbem-31287	123	83	audit	audit	NOUN
fbem-31287	123	84	.	.	PUNCT
fbem-31287	124	1	only	only	ADV
fbem-31287	124	2	by	by	ADP
fbem-31287	124	3	expanding	expand	VERB
fbem-31287	124	4	the	the	DET
fbem-31287	124	5	scope	scope	NOUN
fbem-31287	124	6	of	of	ADP
fbem-31287	124	7	national	national	ADJ
fbem-31287	124	8	audit	audit	NOUN
fbem-31287	124	9	,	,	PUNCT
fbem-31287	124	10	can	can	AUX
fbem-31287	124	11	we	we	PRON
fbem-31287	124	12	carry	carry	VERB
fbem-31287	124	13	out	out	ADP
fbem-31287	124	14	better	well	ADJ
fbem-31287	124	15	supervision	supervision	NOUN
fbem-31287	124	16	on	on	ADP
fbem-31287	124	17	the	the	DET
fbem-31287	124	18	tax	tax	NOUN
fbem-31287	124	19	avoidance	avoidance	NOUN
fbem-31287	124	20	behavior	behavior	NOUN
fbem-31287	124	21	of	of	ADP
fbem-31287	124	22	enterprises	enterprise	NOUN
fbem-31287	124	23	,	,	PUNCT
fbem-31287	124	24	and	and	CCONJ
fbem-31287	124	25	strengthen	strengthen	VERB
fbem-31287	124	26	the	the	DET
fbem-31287	124	27	supervision	supervision	NOUN
fbem-31287	124	28	of	of	ADP
fbem-31287	124	29	state	state	NOUN
fbem-31287	124	30	tax	tax	NOUN
fbem-31287	124	31	authorities	authority	NOUN
fbem-31287	124	32	on	on	ADP
fbem-31287	124	33	the	the	DET
fbem-31287	124	34	tax	tax	NOUN
fbem-31287	124	35	avoidance	avoidance	NOUN
fbem-31287	124	36	behavior	behavior	NOUN
fbem-31287	124	37	of	of	ADP
fbem-31287	124	38	enterprises	enterprise	NOUN
fbem-31287	124	39	,	,	PUNCT
fbem-31287	124	40	and	and	CCONJ
fbem-31287	124	41	further	far	ADV
fbem-31287	124	42	strengthen	strengthen	VERB
fbem-31287	124	43	the	the	DET
fbem-31287	124	44	national	national	ADJ
fbem-31287	124	45	audit	audit	NOUN
fbem-31287	124	46	on	on	ADP
fbem-31287	124	47	the	the	DET
fbem-31287	124	48	tax	tax	NOUN
fbem-31287	124	49	avoidance	avoidance	NOUN
fbem-31287	124	50	behavior	behavior	NOUN
fbem-31287	124	51	of	of	ADP
fbem-31287	124	52	enterprises	enterprise	NOUN
fbem-31287	124	53	.	.	PUNCT
fbem-31287	125	1	5.2	5.2	NUM
fbem-31287	125	2	.	.	PUNCT
fbem-31287	126	1	strengthening	strengthen	VERB
fbem-31287	126	2	audit	audit	NOUN
fbem-31287	126	3	on	on	ADP
fbem-31287	126	4	tax	tax	NOUN
fbem-31287	126	5	collection	collection	NOUN
fbem-31287	126	6	and	and	CCONJ
fbem-31287	126	7	management	management	NOUN
fbem-31287	126	8	tax	tax	NOUN
fbem-31287	126	9	collection	collection	NOUN
fbem-31287	126	10	and	and	CCONJ
fbem-31287	126	11	management	management	NOUN
fbem-31287	126	12	is	be	AUX
fbem-31287	126	13	one	one	NUM
fbem-31287	126	14	of	of	ADP
fbem-31287	126	15	the	the	DET
fbem-31287	126	16	important	important	ADJ
fbem-31287	126	17	contents	content	NOUN
fbem-31287	126	18	of	of	ADP
fbem-31287	126	19	national	national	ADJ
fbem-31287	126	20	audit	audit	NOUN
fbem-31287	126	21	,	,	PUNCT
fbem-31287	126	22	and	and	CCONJ
fbem-31287	126	23	tax	tax	NOUN
fbem-31287	126	24	collection	collection	NOUN
fbem-31287	126	25	and	and	CCONJ
fbem-31287	126	26	management	management	NOUN
fbem-31287	126	27	audit	audit	NOUN
fbem-31287	126	28	is	be	AUX
fbem-31287	126	29	to	to	PART
fbem-31287	126	30	audit	audit	VERB
fbem-31287	126	31	whether	whether	SCONJ
fbem-31287	126	32	the	the	DET
fbem-31287	126	33	tax	tax	NOUN
fbem-31287	126	34	collection	collection	NOUN
fbem-31287	126	35	and	and	CCONJ
fbem-31287	126	36	management	management	NOUN
fbem-31287	126	37	system	system	NOUN
fbem-31287	126	38	complies	comply	VERB
fbem-31287	126	39	with	with	ADP
fbem-31287	126	40	the	the	DET
fbem-31287	126	41	provisions	provision	NOUN
fbem-31287	126	42	of	of	ADP
fbem-31287	126	43	the	the	DET
fbem-31287	126	44	tax	tax	NOUN
fbem-31287	126	45	law	law	NOUN
fbem-31287	126	46	and	and	CCONJ
fbem-31287	126	47	whether	whether	SCONJ
fbem-31287	126	48	there	there	PRON
fbem-31287	126	49	is	be	VERB
fbem-31287	126	50	tax	tax	NOUN
fbem-31287	126	51	evasion	evasion	NOUN
fbem-31287	126	52	and	and	CCONJ
fbem-31287	126	53	tax	tax	NOUN
fbem-31287	126	54	evasion	evasion	NOUN
fbem-31287	126	55	behavior	behavior	NOUN
fbem-31287	126	56	.	.	PUNCT
fbem-31287	127	1	tax	tax	NOUN
fbem-31287	127	2	collection	collection	NOUN
fbem-31287	127	3	and	and	CCONJ
fbem-31287	127	4	management	management	NOUN
fbem-31287	127	5	audit	audit	NOUN
fbem-31287	127	6	can	can	AUX
fbem-31287	127	7	effectively	effectively	ADV
fbem-31287	127	8	solve	solve	VERB
fbem-31287	127	9	the	the	DET
fbem-31287	127	10	problem	problem	NOUN
fbem-31287	127	11	of	of	ADP
fbem-31287	127	12	state	state	NOUN
fbem-31287	127	13	auditors	auditor	NOUN
fbem-31287	127	14	'	'	PART
fbem-31287	127	15	lack	lack	NOUN
fbem-31287	127	16	of	of	ADP
fbem-31287	127	17	awareness	awareness	NOUN
fbem-31287	127	18	of	of	ADP
fbem-31287	127	19	corporate	corporate	ADJ
fbem-31287	127	20	tax	tax	NOUN
fbem-31287	127	21	avoidance	avoidance	NOUN
fbem-31287	127	22	behavior	behavior	NOUN
fbem-31287	127	23	.	.	PUNCT
fbem-31287	128	1	if	if	SCONJ
fbem-31287	128	2	state	state	NOUN
fbem-31287	128	3	auditors	auditor	NOUN
fbem-31287	128	4	fail	fail	VERB
fbem-31287	128	5	to	to	PART
fbem-31287	128	6	consider	consider	VERB
fbem-31287	128	7	issues	issue	NOUN
fbem-31287	128	8	from	from	ADP
fbem-31287	128	9	the	the	DET
fbem-31287	128	10	perspective	perspective	NOUN
fbem-31287	128	11	of	of	ADP
fbem-31287	128	12	taxpayers	taxpayer	NOUN
fbem-31287	128	13	,	,	PUNCT
fbem-31287	128	14	it	it	PRON
fbem-31287	128	15	will	will	AUX
fbem-31287	128	16	lead	lead	VERB
fbem-31287	128	17	to	to	ADP
fbem-31287	128	18	inaccurate	inaccurate	ADJ
fbem-31287	128	19	audit	audit	NOUN
fbem-31287	128	20	conclusions	conclusion	NOUN
fbem-31287	128	21	,	,	PUNCT
fbem-31287	128	22	which	which	PRON
fbem-31287	128	23	will	will	AUX
fbem-31287	128	24	seriously	seriously	ADV
fbem-31287	128	25	affect	affect	VERB
fbem-31287	128	26	the	the	DET
fbem-31287	128	27	quality	quality	NOUN
fbem-31287	128	28	and	and	CCONJ
fbem-31287	128	29	efficiency	efficiency	NOUN
fbem-31287	128	30	of	of	ADP
fbem-31287	128	31	national	national	ADJ
fbem-31287	128	32	audit	audit	NOUN
fbem-31287	128	33	work	work	NOUN
fbem-31287	128	34	.	.	PUNCT
fbem-31287	129	1	therefore	therefore	ADV
fbem-31287	129	2	,	,	PUNCT
fbem-31287	129	3	national	national	ADJ
fbem-31287	129	4	audit	audit	NOUN
fbem-31287	129	5	authorities	authority	NOUN
fbem-31287	129	6	should	should	AUX
fbem-31287	129	7	strengthen	strengthen	VERB
fbem-31287	129	8	their	their	PRON
fbem-31287	129	9	audit	audit	NOUN
fbem-31287	129	10	efforts	effort	NOUN
fbem-31287	129	11	in	in	ADP
fbem-31287	129	12	tax	tax	NOUN
fbem-31287	129	13	collection	collection	NOUN
fbem-31287	129	14	and	and	CCONJ
fbem-31287	129	15	management	management	NOUN
fbem-31287	129	16	,	,	PUNCT
fbem-31287	129	17	especially	especially	ADV
fbem-31287	129	18	emphasizing	emphasize	VERB
fbem-31287	129	19	the	the	DET
fbem-31287	129	20	collection	collection	NOUN
fbem-31287	129	21	of	of	ADP
fbem-31287	129	22	taxpayers	taxpayer	NOUN
fbem-31287	129	23	'	'	PART
fbem-31287	129	24	financial	financial	ADJ
fbem-31287	129	25	information	information	NOUN
fbem-31287	129	26	and	and	CCONJ
fbem-31287	129	27	information	information	NOUN
fbem-31287	129	28	on	on	ADP
fbem-31287	129	29	business	business	NOUN
fbem-31287	129	30	activities	activity	NOUN
fbem-31287	129	31	.	.	PUNCT
fbem-31287	130	1	in	in	ADP
fbem-31287	130	2	particular	particular	ADJ
fbem-31287	130	3	,	,	PUNCT
fbem-31287	130	4	it	it	PRON
fbem-31287	130	5	should	should	AUX
fbem-31287	130	6	strengthen	strengthen	VERB
fbem-31287	130	7	the	the	DET
fbem-31287	130	8	cooperation	cooperation	NOUN
fbem-31287	130	9	between	between	ADP
fbem-31287	130	10	audit	audit	NOUN
fbem-31287	130	11	organs	organ	NOUN
fbem-31287	130	12	and	and	CCONJ
fbem-31287	130	13	tax	tax	NOUN
fbem-31287	130	14	departments	department	NOUN
fbem-31287	130	15	.	.	PUNCT
fbem-31287	131	1	because	because	SCONJ
fbem-31287	131	2	through	through	ADP
fbem-31287	131	3	the	the	DET
fbem-31287	131	4	collaboration	collaboration	NOUN
fbem-31287	131	5	of	of	ADP
fbem-31287	131	6	audit	audit	NOUN
fbem-31287	131	7	and	and	CCONJ
fbem-31287	131	8	tax	tax	NOUN
fbem-31287	131	9	departments	department	NOUN
fbem-31287	131	10	,	,	PUNCT
fbem-31287	131	11	the	the	DET
fbem-31287	131	12	effective	effective	ADJ
fbem-31287	131	13	control	control	NOUN
fbem-31287	131	14	of	of	ADP
fbem-31287	131	15	enterprise	enterprise	NOUN
fbem-31287	131	16	tax	tax	NOUN
fbem-31287	131	17	avoidance	avoidance	NOUN
fbem-31287	131	18	can	can	AUX
fbem-31287	131	19	be	be	AUX
fbem-31287	131	20	increased	increase	VERB
fbem-31287	131	21	,	,	PUNCT
fbem-31287	131	22	and	and	CCONJ
fbem-31287	131	23	the	the	DET
fbem-31287	131	24	enterprise	enterprise	NOUN
fbem-31287	131	25	tax	tax	NOUN
fbem-31287	131	26	avoidance	avoidance	NOUN
fbem-31287	131	27	behavior	behavior	NOUN
fbem-31287	131	28	can	can	AUX
fbem-31287	131	29	be	be	AUX
fbem-31287	131	30	controlled	control	VERB
fbem-31287	131	31	at	at	ADP
fbem-31287	131	32	a	a	DET
fbem-31287	131	33	lower	low	ADJ
fbem-31287	131	34	level	level	NOUN
fbem-31287	131	35	,	,	PUNCT
fbem-31287	131	36	thus	thus	ADV
fbem-31287	131	37	effectively	effectively	ADV
fbem-31287	131	38	suppressing	suppress	VERB
fbem-31287	131	39	the	the	DET
fbem-31287	131	40	illegal	illegal	ADJ
fbem-31287	131	41	tax	tax	NOUN
fbem-31287	131	42	avoidance	avoidance	NOUN
fbem-31287	131	43	of	of	ADP
fbem-31287	131	44	enterprises	enterprise	NOUN
fbem-31287	131	45	.	.	PUNCT
fbem-31287	132	1	5.3	5.3	NUM
fbem-31287	132	2	.	.	PUNCT
fbem-31287	133	1	encourage	encourage	VERB
fbem-31287	133	2	enterprises	enterprise	NOUN
fbem-31287	133	3	to	to	PART
fbem-31287	133	4	introduce	introduce	VERB
fbem-31287	133	5	audit	audit	NOUN
fbem-31287	133	6	background	background	NOUN
fbem-31287	133	7	executives	executive	NOUN
fbem-31287	133	8	audit	audit	VERB
fbem-31287	133	9	background	background	NOUN
fbem-31287	133	10	executives	executive	NOUN
fbem-31287	133	11	in	in	ADP
fbem-31287	133	12	the	the	DET
fbem-31287	133	13	executive	executive	ADJ
fbem-31287	133	14	team	team	NOUN
fbem-31287	133	15	can	can	AUX
fbem-31287	133	16	inhibit	inhibit	VERB
fbem-31287	133	17	the	the	DET
fbem-31287	133	18	degree	degree	NOUN
fbem-31287	133	19	of	of	ADP
fbem-31287	133	20	corporate	corporate	ADJ
fbem-31287	133	21	tax	tax	NOUN
fbem-31287	133	22	avoidance	avoidance	NOUN
fbem-31287	133	23	,	,	PUNCT
fbem-31287	133	24	with	with	ADP
fbem-31287	133	25	the	the	DET
fbem-31287	133	26	increase	increase	NOUN
fbem-31287	133	27	in	in	ADP
fbem-31287	133	28	the	the	DET
fbem-31287	133	29	number	number	NOUN
fbem-31287	133	30	of	of	ADP
fbem-31287	133	31	executives	executive	NOUN
fbem-31287	133	32	with	with	ADP
fbem-31287	133	33	audit	audit	NOUN
fbem-31287	133	34	background	background	NOUN
fbem-31287	133	35	,	,	PUNCT
fbem-31287	133	36	the	the	DET
fbem-31287	133	37	degree	degree	NOUN
fbem-31287	133	38	of	of	ADP
fbem-31287	133	39	corporate	corporate	ADJ
fbem-31287	133	40	tax	tax	NOUN
fbem-31287	133	41	avoidance	avoidance	NOUN
fbem-31287	133	42	will	will	AUX
fbem-31287	133	43	gradually	gradually	ADV
fbem-31287	133	44	decline	decline	VERB
fbem-31287	133	45	.	.	PUNCT
fbem-31287	134	1	although	although	SCONJ
fbem-31287	134	2	the	the	DET
fbem-31287	134	3	lower	low	ADJ
fbem-31287	134	4	level	level	NOUN
fbem-31287	134	5	of	of	ADP
fbem-31287	134	6	tax	tax	NOUN
fbem-31287	134	7	avoidance	avoidance	NOUN
fbem-31287	134	8	behavior	behavior	NOUN
fbem-31287	134	9	is	be	AUX
fbem-31287	134	10	difficult	difficult	ADJ
fbem-31287	134	11	to	to	PART
fbem-31287	134	12	be	be	AUX
fbem-31287	134	13	detected	detect	VERB
fbem-31287	134	14	,	,	PUNCT
fbem-31287	134	15	and	and	CCONJ
fbem-31287	134	16	audit	audit	NOUN
fbem-31287	134	17	background	background	NOUN
fbem-31287	134	18	executives	executive	NOUN
fbem-31287	134	19	on	on	ADP
fbem-31287	134	20	corporate	corporate	ADJ
fbem-31287	134	21	tax	tax	NOUN
fbem-31287	134	22	avoidance	avoidance	NOUN
fbem-31287	134	23	is	be	AUX
fbem-31287	134	24	not	not	PART
fbem-31287	134	25	completely	completely	ADV
fbem-31287	134	26	intolerable	intolerable	ADJ
fbem-31287	134	27	,	,	PUNCT
fbem-31287	134	28	but	but	CCONJ
fbem-31287	134	29	they	they	PRON
fbem-31287	134	30	have	have	VERB
fbem-31287	134	31	a	a	DET
fbem-31287	134	32	permissible	permissible	ADJ
fbem-31287	134	33	range	range	NOUN
fbem-31287	134	34	,	,	PUNCT
fbem-31287	134	35	when	when	SCONJ
fbem-31287	134	36	the	the	DET
fbem-31287	134	37	level	level	NOUN
fbem-31287	134	38	of	of	ADP
fbem-31287	134	39	tax	tax	NOUN
fbem-31287	134	40	avoidance	avoidance	NOUN
fbem-31287	134	41	is	be	AUX
fbem-31287	134	42	very	very	ADV
fbem-31287	134	43	low	low	ADJ
fbem-31287	134	44	they	they	PRON
fbem-31287	134	45	may	may	AUX
fbem-31287	134	46	not	not	PART
fbem-31287	134	47	immediately	immediately	ADV
fbem-31287	134	48	stop	stop	VERB
fbem-31287	134	49	,	,	PUNCT
fbem-31287	134	50	but	but	CCONJ
fbem-31287	134	51	when	when	SCONJ
fbem-31287	134	52	the	the	DET
fbem-31287	134	53	level	level	NOUN
fbem-31287	134	54	of	of	ADP
fbem-31287	134	55	tax	tax	NOUN
fbem-31287	134	56	avoidance	avoidance	NOUN
fbem-31287	134	57	rises	rise	VERB
fbem-31287	134	58	and	and	CCONJ
fbem-31287	134	59	exceeds	exceed	VERB
fbem-31287	134	60	the	the	DET
fbem-31287	134	61	tolerance	tolerance	NOUN
fbem-31287	134	62	range	range	NOUN
fbem-31287	134	63	,	,	PUNCT
fbem-31287	134	64	they	they	PRON
fbem-31287	134	65	will	will	AUX
fbem-31287	134	66	have	have	VERB
fbem-31287	134	67	a	a	DET
fbem-31287	134	68	suppression	suppression	NOUN
fbem-31287	134	69	of	of	ADP
fbem-31287	134	70	tax	tax	NOUN
fbem-31287	134	71	avoidance	avoidance	NOUN
fbem-31287	134	72	,	,	PUNCT
fbem-31287	134	73	which	which	PRON
fbem-31287	134	74	also	also	ADV
fbem-31287	134	75	indicates	indicate	VERB
fbem-31287	134	76	that	that	SCONJ
fbem-31287	134	77	the	the	PRON
fbem-31287	134	78	higher	high	ADJ
fbem-31287	134	79	the	the	DET
fbem-31287	134	80	level	level	NOUN
fbem-31287	134	81	of	of	ADP
fbem-31287	134	82	tax	tax	NOUN
fbem-31287	134	83	avoidance	avoidance	NOUN
fbem-31287	134	84	,	,	PUNCT
fbem-31287	134	85	the	the	PRON
fbem-31287	134	86	more	more	ADJ
fbem-31287	134	87	the	the	DET
fbem-31287	134	88	suppression	suppression	NOUN
fbem-31287	134	89	effect	effect	NOUN
fbem-31287	134	90	of	of	ADP
fbem-31287	134	91	the	the	DET
fbem-31287	134	92	auditing	auditing	NOUN
fbem-31287	134	93	background	background	NOUN
fbem-31287	134	94	of	of	ADP
fbem-31287	134	95	the	the	DET
fbem-31287	134	96	executives	executive	NOUN
fbem-31287	134	97	.	.	PUNCT
fbem-31287	135	1	this	this	PRON
fbem-31287	135	2	also	also	ADV
fbem-31287	135	3	indicates	indicate	VERB
fbem-31287	135	4	that	that	SCONJ
fbem-31287	135	5	the	the	PRON
fbem-31287	135	6	higher	high	ADJ
fbem-31287	135	7	the	the	DET
fbem-31287	135	8	level	level	NOUN
fbem-31287	135	9	of	of	ADP
fbem-31287	135	10	tax	tax	NOUN
fbem-31287	135	11	avoidance	avoidance	NOUN
fbem-31287	135	12	,	,	PUNCT
fbem-31287	135	13	the	the	PRON
fbem-31287	135	14	stronger	strong	ADJ
fbem-31287	135	15	the	the	DET
fbem-31287	135	16	disincentive	disincentive	ADJ
fbem-31287	135	17	effect	effect	NOUN
fbem-31287	135	18	of	of	ADP
fbem-31287	135	19	executives	executive	NOUN
fbem-31287	135	20	with	with	ADP
fbem-31287	135	21	audit	audit	NOUN
fbem-31287	135	22	background	background	NOUN
fbem-31287	135	23	.	.	PUNCT
fbem-31287	136	1	executives	executive	NOUN
fbem-31287	136	2	with	with	ADP
fbem-31287	136	3	auditing	auditing	NOUN
fbem-31287	136	4	background	background	NOUN
fbem-31287	136	5	will	will	AUX
fbem-31287	136	6	make	make	VERB
fbem-31287	136	7	full	full	ADJ
fbem-31287	136	8	use	use	NOUN
fbem-31287	136	9	of	of	ADP
fbem-31287	136	10	their	their	PRON
fbem-31287	136	11	relevant	relevant	ADJ
fbem-31287	136	12	professional	professional	ADJ
fbem-31287	136	13	knowledge	knowledge	NOUN
fbem-31287	136	14	to	to	PART
fbem-31287	136	15	effectively	effectively	ADV
fbem-31287	136	16	identify	identify	VERB
fbem-31287	136	17	tax	tax	NOUN
fbem-31287	136	18	avoidance	avoidance	NOUN
fbem-31287	136	19	behaviors	behavior	NOUN
fbem-31287	136	20	of	of	ADP
fbem-31287	136	21	enterprises	enterprise	NOUN
fbem-31287	136	22	and	and	CCONJ
fbem-31287	136	23	keenly	keenly	ADV
fbem-31287	136	24	assess	assess	VERB
fbem-31287	136	25	the	the	DET
fbem-31287	136	26	legality	legality	NOUN
fbem-31287	136	27	and	and	CCONJ
fbem-31287	136	28	reasonableness	reasonableness	NOUN
fbem-31287	136	29	of	of	ADP
fbem-31287	136	30	their	their	PRON
fbem-31287	136	31	tax	tax	NOUN
fbem-31287	136	32	avoidance	avoidance	NOUN
fbem-31287	136	33	behaviors	behavior	NOUN
fbem-31287	136	34	,	,	PUNCT
fbem-31287	136	35	which	which	PRON
fbem-31287	136	36	will	will	AUX
fbem-31287	136	37	help	help	VERB
fbem-31287	136	38	to	to	PART
fbem-31287	136	39	keep	keep	VERB
fbem-31287	136	40	the	the	DET
fbem-31287	136	41	degree	degree	NOUN
fbem-31287	136	42	of	of	ADP
fbem-31287	136	43	tax	tax	NOUN
fbem-31287	136	44	avoidance	avoidance	NOUN
fbem-31287	136	45	of	of	ADP
fbem-31287	136	46	the	the	DET
fbem-31287	136	47	enterprise	enterprise	NOUN
fbem-31287	136	48	at	at	ADP
fbem-31287	136	49	a	a	DET
fbem-31287	136	50	relatively	relatively	ADV
fbem-31287	136	51	low	low	ADJ
fbem-31287	136	52	level	level	NOUN
fbem-31287	136	53	,	,	PUNCT
fbem-31287	136	54	and	and	CCONJ
fbem-31287	136	55	at	at	ADP
fbem-31287	136	56	the	the	DET
fbem-31287	136	57	same	same	ADJ
fbem-31287	136	58	time	time	NOUN
fbem-31287	136	59	,	,	PUNCT
fbem-31287	136	60	executives	executive	NOUN
fbem-31287	136	61	with	with	ADP
fbem-31287	136	62	auditing	auditing	NOUN
fbem-31287	136	63	background	background	NOUN
fbem-31287	136	64	joining	join	VERB
fbem-31287	136	65	the	the	DET
fbem-31287	136	66	enterprise	enterprise	NOUN
fbem-31287	136	67	will	will	AUX
fbem-31287	136	68	also	also	ADV
fbem-31287	136	69	send	send	VERB
fbem-31287	136	70	a	a	DET
fbem-31287	136	71	message	message	NOUN
fbem-31287	136	72	to	to	ADP
fbem-31287	136	73	the	the	DET
fbem-31287	136	74	enterprise	enterprise	NOUN
fbem-31287	136	75	and	and	CCONJ
fbem-31287	136	76	the	the	DET
fbem-31287	136	77	members	member	NOUN
fbem-31287	136	78	of	of	ADP
fbem-31287	136	79	the	the	DET
fbem-31287	136	80	enterprise	enterprise	NOUN
fbem-31287	136	81	,	,	PUNCT
fbem-31287	136	82	that	that	ADV
fbem-31287	136	83	is	is	ADV
fbem-31287	136	84	,	,	PUNCT
fbem-31287	136	85	the	the	DET
fbem-31287	136	86	financial	financial	ADJ
fbem-31287	136	87	aspects	aspect	NOUN
fbem-31287	136	88	of	of	ADP
fbem-31287	136	89	enterprise	enterprise	NOUN
fbem-31287	136	90	at	at	ADP
fbem-31287	136	91	the	the	DET
fbem-31287	136	92	same	same	ADJ
fbem-31287	136	93	time	time	NOUN
fbem-31287	136	94	,	,	PUNCT
fbem-31287	136	95	executives	executive	NOUN
fbem-31287	136	96	with	with	ADP
fbem-31287	136	97	audit	audit	NOUN
fbem-31287	136	98	background	background	NOUN
fbem-31287	136	99	join	join	VERB
fbem-31287	136	100	the	the	DET
fbem-31287	136	101	enterprise	enterprise	NOUN
fbem-31287	136	102	also	also	ADV
fbem-31287	136	103	send	send	VERB
fbem-31287	136	104	a	a	DET
fbem-31287	136	105	message	message	NOUN
fbem-31287	136	106	to	to	ADP
fbem-31287	136	107	the	the	DET
fbem-31287	136	108	enterprise	enterprise	NOUN
fbem-31287	136	109	and	and	CCONJ
fbem-31287	136	110	members	member	NOUN
fbem-31287	136	111	of	of	ADP
fbem-31287	136	112	the	the	DET
fbem-31287	136	113	enterprise	enterprise	NOUN
fbem-31287	136	114	,	,	PUNCT
fbem-31287	136	115	that	that	ADV
fbem-31287	136	116	is	is	ADV
fbem-31287	136	117	,	,	PUNCT
fbem-31287	136	118	the	the	DET
fbem-31287	136	119	enterprise	enterprise	NOUN
fbem-31287	136	120	's	's	PART
fbem-31287	136	121	financial	financial	ADJ
fbem-31287	136	122	behavior	behavior	NOUN
fbem-31287	136	123	must	must	AUX
fbem-31287	136	124	comply	comply	VERB
fbem-31287	136	125	with	with	ADP
fbem-31287	136	126	the	the	DET
fbem-31287	136	127	rules	rule	NOUN
fbem-31287	136	128	and	and	CCONJ
fbem-31287	136	129	regulations	regulation	NOUN
fbem-31287	136	130	and	and	CCONJ
fbem-31287	136	131	must	must	AUX
fbem-31287	136	132	be	be	AUX
fbem-31287	136	133	strictly	strictly	ADV
fbem-31287	136	134	based	base	VERB
fbem-31287	136	135	on	on	ADP
fbem-31287	136	136	accounting	accounting	NOUN
fbem-31287	136	137	standards	standard	NOUN
fbem-31287	136	138	,	,	PUNCT
fbem-31287	136	139	which	which	PRON
fbem-31287	136	140	will	will	AUX
fbem-31287	136	141	also	also	ADV
fbem-31287	136	142	give	give	VERB
fbem-31287	136	143	other	other	ADJ
fbem-31287	136	144	members	member	NOUN
fbem-31287	136	145	of	of	ADP
fbem-31287	136	146	the	the	DET
fbem-31287	136	147	enterprise	enterprise	NOUN
fbem-31287	136	148	to	to	PART
fbem-31287	136	149	increase	increase	VERB
fbem-31287	136	150	the	the	DET
fbem-31287	136	151	invisible	invisible	ADJ
fbem-31287	136	152	pressure	pressure	NOUN
fbem-31287	136	153	,	,	PUNCT
fbem-31287	136	154	which	which	PRON
fbem-31287	136	155	can	can	AUX
fbem-31287	136	156	make	make	VERB
fbem-31287	136	157	the	the	DET
fbem-31287	136	158	enterprise	enterprise	NOUN
fbem-31287	136	159	's	's	PART
fbem-31287	136	160	degree	degree	NOUN
fbem-31287	136	161	of	of	ADP
fbem-31287	136	162	tax	tax	NOUN
fbem-31287	136	163	avoidance	avoidance	NOUN
fbem-31287	136	164	is	be	AUX
fbem-31287	136	165	reduced	reduce	VERB
fbem-31287	136	166	,	,	PUNCT
fbem-31287	136	167	and	and	CCONJ
fbem-31287	136	168	the	the	DET
fbem-31287	136	169	tax	tax	NOUN
fbem-31287	136	170	avoidance	avoidance	NOUN
fbem-31287	136	171	behavior	behavior	NOUN
fbem-31287	136	172	can	can	AUX
fbem-31287	136	173	be	be	AUX
fbem-31287	136	174	significantly	significantly	ADV
fbem-31287	136	175	reduced	reduce	VERB
fbem-31287	136	176	.	.	PUNCT
fbem-31287	137	1	35	35	NUM
fbem-31287	137	2	5.4	5.4	NUM
fbem-31287	137	3	.	.	PUNCT
fbem-31287	138	1	strengthening	strengthen	VERB
fbem-31287	138	2	the	the	DET
fbem-31287	138	3	construction	construction	NOUN
fbem-31287	138	4	of	of	ADP
fbem-31287	138	5	national	national	ADJ
fbem-31287	138	6	audit	audit	NOUN
fbem-31287	138	7	organs	organ	NOUN
fbem-31287	138	8	and	and	CCONJ
fbem-31287	138	9	cooperation	cooperation	NOUN
fbem-31287	138	10	between	between	ADP
fbem-31287	138	11	audit	audit	NOUN
fbem-31287	138	12	and	and	CCONJ
fbem-31287	138	13	other	other	ADJ
fbem-31287	138	14	departments	department	NOUN
fbem-31287	138	15	national	national	ADJ
fbem-31287	138	16	audit	audit	NOUN
fbem-31287	138	17	refers	refer	VERB
fbem-31287	138	18	to	to	ADP
fbem-31287	138	19	the	the	DET
fbem-31287	138	20	specialized	specialized	ADJ
fbem-31287	138	21	activities	activity	NOUN
fbem-31287	138	22	of	of	ADP
fbem-31287	138	23	the	the	DET
fbem-31287	138	24	national	national	ADJ
fbem-31287	138	25	audit	audit	NOUN
fbem-31287	138	26	organs	organ	NOUN
fbem-31287	138	27	in	in	ADP
fbem-31287	138	28	accordance	accordance	NOUN
fbem-31287	138	29	with	with	ADP
fbem-31287	138	30	the	the	DET
fbem-31287	138	31	relevant	relevant	ADJ
fbem-31287	138	32	laws	law	NOUN
fbem-31287	138	33	and	and	CCONJ
fbem-31287	138	34	regulations	regulation	NOUN
fbem-31287	138	35	on	on	ADP
fbem-31287	138	36	the	the	DET
fbem-31287	138	37	state	state	NOUN
fbem-31287	138	38	organs	organ	NOUN
fbem-31287	138	39	,	,	PUNCT
fbem-31287	138	40	administrative	administrative	ADJ
fbem-31287	138	41	institutions	institution	NOUN
fbem-31287	138	42	and	and	CCONJ
fbem-31287	138	43	state	state	NOUN
fbem-31287	138	44	-	-	PUNCT
fbem-31287	138	45	owned	own	VERB
fbem-31287	138	46	enterprises	enterprise	NOUN
fbem-31287	138	47	to	to	PART
fbem-31287	138	48	implement	implement	VERB
fbem-31287	138	49	the	the	DET
fbem-31287	138	50	government	government	NOUN
fbem-31287	138	51	's	's	PART
fbem-31287	138	52	budget	budget	NOUN
fbem-31287	138	53	revenue	revenue	NOUN
fbem-31287	138	54	and	and	CCONJ
fbem-31287	138	55	expenditure	expenditure	NOUN
fbem-31287	138	56	and	and	CCONJ
fbem-31287	138	57	accounting	accounting	NOUN
fbem-31287	138	58	information	information	NOUN
fbem-31287	138	59	to	to	PART
fbem-31287	138	60	carry	carry	VERB
fbem-31287	138	61	out	out	ADP
fbem-31287	138	62	inspection	inspection	NOUN
fbem-31287	138	63	and	and	CCONJ
fbem-31287	138	64	supervision	supervision	NOUN
fbem-31287	138	65	.	.	PUNCT
fbem-31287	139	1	national	national	ADJ
fbem-31287	139	2	auditing	auditing	NOUN
fbem-31287	139	3	can	can	AUX
fbem-31287	139	4	indeed	indeed	ADV
fbem-31287	139	5	influence	influence	VERB
fbem-31287	139	6	the	the	DET
fbem-31287	139	7	effect	effect	NOUN
fbem-31287	139	8	of	of	ADP
fbem-31287	139	9	corporate	corporate	ADJ
fbem-31287	139	10	governance	governance	NOUN
fbem-31287	139	11	,	,	PUNCT
fbem-31287	139	12	which	which	PRON
fbem-31287	139	13	is	be	AUX
fbem-31287	139	14	mainly	mainly	ADV
fbem-31287	139	15	reflected	reflect	VERB
fbem-31287	139	16	in	in	ADP
fbem-31287	139	17	the	the	DET
fbem-31287	139	18	supervision	supervision	NOUN
fbem-31287	139	19	of	of	ADP
fbem-31287	139	20	the	the	DET
fbem-31287	139	21	quality	quality	NOUN
fbem-31287	139	22	of	of	ADP
fbem-31287	139	23	financial	financial	ADJ
fbem-31287	139	24	reports	report	NOUN
fbem-31287	139	25	and	and	CCONJ
fbem-31287	139	26	information	information	NOUN
fbem-31287	139	27	disclosure	disclosure	NOUN
fbem-31287	139	28	of	of	ADP
fbem-31287	139	29	enterprises	enterprise	NOUN
fbem-31287	139	30	,	,	PUNCT
fbem-31287	139	31	the	the	DET
fbem-31287	139	32	strengthening	strengthening	NOUN
fbem-31287	139	33	of	of	ADP
fbem-31287	139	34	internal	internal	ADJ
fbem-31287	139	35	control	control	NOUN
fbem-31287	139	36	and	and	CCONJ
fbem-31287	139	37	the	the	DET
fbem-31287	139	38	interactive	interactive	ADJ
fbem-31287	139	39	management	management	NOUN
fbem-31287	139	40	of	of	ADP
fbem-31287	139	41	internal	internal	ADJ
fbem-31287	139	42	and	and	CCONJ
fbem-31287	139	43	external	external	ADJ
fbem-31287	139	44	auditing	auditing	NOUN
fbem-31287	139	45	.	.	PUNCT
fbem-31287	140	1	therefore	therefore	ADV
fbem-31287	140	2	,	,	PUNCT
fbem-31287	140	3	the	the	DET
fbem-31287	140	4	national	national	ADJ
fbem-31287	140	5	audit	audit	NOUN
fbem-31287	140	6	institutions	institution	NOUN
fbem-31287	140	7	should	should	AUX
fbem-31287	140	8	improve	improve	VERB
fbem-31287	140	9	their	their	PRON
fbem-31287	140	10	political	political	ADJ
fbem-31287	140	11	and	and	CCONJ
fbem-31287	140	12	operational	operational	ADJ
fbem-31287	140	13	quality	quality	NOUN
fbem-31287	140	14	,	,	PUNCT
fbem-31287	140	15	and	and	CCONJ
fbem-31287	140	16	establish	establish	VERB
fbem-31287	140	17	the	the	DET
fbem-31287	140	18	image	image	NOUN
fbem-31287	140	19	of	of	ADP
fbem-31287	140	20	law	law	NOUN
fbem-31287	140	21	enforcement	enforcement	NOUN
fbem-31287	140	22	in	in	ADP
fbem-31287	140	23	accordance	accordance	NOUN
fbem-31287	140	24	with	with	ADP
fbem-31287	140	25	the	the	DET
fbem-31287	140	26	law	law	NOUN
fbem-31287	140	27	and	and	CCONJ
fbem-31287	140	28	clean	clean	ADJ
fbem-31287	140	29	and	and	CCONJ
fbem-31287	140	30	efficient	efficient	ADJ
fbem-31287	140	31	administration	administration	NOUN
fbem-31287	140	32	.	.	PUNCT
fbem-31287	141	1	at	at	ADP
fbem-31287	141	2	present	present	ADJ
fbem-31287	141	3	,	,	PUNCT
fbem-31287	141	4	china	china	PROPN
fbem-31287	141	5	's	's	PART
fbem-31287	141	6	accounting	accounting	NOUN
fbem-31287	141	7	regulations	regulation	NOUN
fbem-31287	141	8	system	system	NOUN
fbem-31287	141	9	has	have	AUX
fbem-31287	141	10	been	be	AUX
fbem-31287	141	11	initially	initially	ADV
fbem-31287	141	12	formed	form	VERB
fbem-31287	141	13	,	,	PUNCT
fbem-31287	141	14	but	but	CCONJ
fbem-31287	141	15	with	with	ADP
fbem-31287	141	16	the	the	DET
fbem-31287	141	17	deepening	deepening	NOUN
fbem-31287	141	18	of	of	ADP
fbem-31287	141	19	china	china	PROPN
fbem-31287	141	20	's	's	PART
fbem-31287	141	21	market	market	NOUN
fbem-31287	141	22	economic	economic	ADJ
fbem-31287	141	23	system	system	NOUN
fbem-31287	141	24	reform	reform	NOUN
fbem-31287	141	25	,	,	PUNCT
fbem-31287	141	26	some	some	DET
fbem-31287	141	27	new	new	ADJ
fbem-31287	141	28	situations	situation	NOUN
fbem-31287	141	29	,	,	PUNCT
fbem-31287	141	30	new	new	ADJ
fbem-31287	141	31	problems	problem	NOUN
fbem-31287	141	32	continue	continue	VERB
fbem-31287	141	33	to	to	PART
fbem-31287	141	34	emerge	emerge	VERB
fbem-31287	141	35	,	,	PUNCT
fbem-31287	141	36	the	the	DET
fbem-31287	141	37	national	national	ADJ
fbem-31287	141	38	audit	audit	NOUN
fbem-31287	141	39	institutions	institution	NOUN
fbem-31287	141	40	must	must	AUX
fbem-31287	141	41	keep	keep	VERB
fbem-31287	141	42	pace	pace	NOUN
fbem-31287	141	43	with	with	ADP
fbem-31287	141	44	the	the	DET
fbem-31287	141	45	times	time	NOUN
fbem-31287	141	46	,	,	PUNCT
fbem-31287	141	47	to	to	PART
fbem-31287	141	48	strengthen	strengthen	VERB
fbem-31287	141	49	their	their	PRON
fbem-31287	141	50	own	own	ADJ
fbem-31287	141	51	construction	construction	NOUN
fbem-31287	141	52	in	in	ADP
fbem-31287	141	53	the	the	DET
fbem-31287	141	54	spirit	spirit	NOUN
fbem-31287	141	55	of	of	ADP
fbem-31287	141	56	keeping	keep	VERB
fbem-31287	141	57	abreast	abreast	ADV
fbem-31287	141	58	of	of	ADP
fbem-31287	141	59	the	the	DET
fbem-31287	141	60	times	time	NOUN
fbem-31287	141	61	.	.	PUNCT
fbem-31287	142	1	in	in	ADP
fbem-31287	142	2	addition	addition	NOUN
fbem-31287	142	3	,	,	PUNCT
fbem-31287	142	4	it	it	PRON
fbem-31287	142	5	is	be	AUX
fbem-31287	142	6	also	also	ADV
fbem-31287	142	7	necessary	necessary	ADJ
fbem-31287	142	8	to	to	PART
fbem-31287	142	9	improve	improve	VERB
fbem-31287	142	10	the	the	DET
fbem-31287	142	11	level	level	NOUN
fbem-31287	142	12	of	of	ADP
fbem-31287	142	13	professional	professional	ADJ
fbem-31287	142	14	ethics	ethic	NOUN
fbem-31287	142	15	of	of	ADP
fbem-31287	142	16	auditors	auditor	NOUN
fbem-31287	142	17	and	and	CCONJ
fbem-31287	142	18	establish	establish	VERB
fbem-31287	142	19	a	a	DET
fbem-31287	142	20	high	high	ADJ
fbem-31287	142	21	-	-	PUNCT
fbem-31287	142	22	quality	quality	NOUN
fbem-31287	142	23	audit	audit	NOUN
fbem-31287	142	24	team	team	NOUN
fbem-31287	142	25	.	.	PUNCT
fbem-31287	143	1	modern	modern	ADJ
fbem-31287	143	2	society	society	NOUN
fbem-31287	143	3	is	be	AUX
fbem-31287	143	4	an	an	DET
fbem-31287	143	5	increasingly	increasingly	ADV
fbem-31287	143	6	competitive	competitive	ADJ
fbem-31287	143	7	society	society	NOUN
fbem-31287	143	8	,	,	PUNCT
fbem-31287	143	9	to	to	PART
fbem-31287	143	10	survive	survive	VERB
fbem-31287	143	11	and	and	CCONJ
fbem-31287	143	12	develop	develop	VERB
fbem-31287	143	13	in	in	ADP
fbem-31287	143	14	the	the	DET
fbem-31287	143	15	fierce	fierce	ADJ
fbem-31287	143	16	competition	competition	NOUN
fbem-31287	143	17	it	it	PRON
fbem-31287	143	18	is	be	AUX
fbem-31287	143	19	necessary	necessary	ADJ
fbem-31287	143	20	to	to	PART
fbem-31287	143	21	have	have	VERB
fbem-31287	143	22	a	a	DET
fbem-31287	143	23	high	high	ADJ
fbem-31287	143	24	-	-	PUNCT
fbem-31287	143	25	quality	quality	NOUN
fbem-31287	143	26	talent	talent	NOUN
fbem-31287	143	27	team	team	NOUN
fbem-31287	143	28	.	.	PUNCT
fbem-31287	144	1	in	in	ADP
fbem-31287	144	2	addition	addition	NOUN
fbem-31287	144	3	,	,	PUNCT
fbem-31287	144	4	due	due	ADP
fbem-31287	144	5	to	to	ADP
fbem-31287	144	6	tax	tax	NOUN
fbem-31287	144	7	avoidance	avoidance	NOUN
fbem-31287	144	8	issues	issue	NOUN
fbem-31287	144	9	related	relate	VERB
fbem-31287	144	10	to	to	ADP
fbem-31287	144	11	various	various	ADJ
fbem-31287	144	12	sectors	sector	NOUN
fbem-31287	144	13	of	of	ADP
fbem-31287	144	14	social	social	ADJ
fbem-31287	144	15	and	and	CCONJ
fbem-31287	144	16	economic	economic	ADJ
fbem-31287	144	17	life	life	NOUN
fbem-31287	144	18	,	,	PUNCT
fbem-31287	144	19	so	so	ADV
fbem-31287	144	20	only	only	ADV
fbem-31287	144	21	rely	rely	VERB
fbem-31287	144	22	on	on	ADP
fbem-31287	144	23	tax	tax	NOUN
fbem-31287	144	24	audit	audit	NOUN
fbem-31287	144	25	authorities	authority	NOUN
fbem-31287	144	26	to	to	PART
fbem-31287	144	27	strengthen	strengthen	VERB
fbem-31287	144	28	the	the	DET
fbem-31287	144	29	prevention	prevention	NOUN
fbem-31287	144	30	of	of	ADP
fbem-31287	144	31	tax	tax	NOUN
fbem-31287	144	32	avoidance	avoidance	NOUN
fbem-31287	144	33	work	work	NOUN
fbem-31287	144	34	is	be	AUX
fbem-31287	144	35	far	far	ADV
fbem-31287	144	36	from	from	ADP
fbem-31287	144	37	enough	enough	ADJ
fbem-31287	144	38	,	,	PUNCT
fbem-31287	144	39	so	so	CCONJ
fbem-31287	144	40	the	the	DET
fbem-31287	144	41	audit	audit	NOUN
fbem-31287	144	42	authorities	authority	NOUN
fbem-31287	144	43	must	must	AUX
fbem-31287	144	44	work	work	VERB
fbem-31287	144	45	with	with	ADP
fbem-31287	144	46	various	various	ADJ
fbem-31287	144	47	professional	professional	ADJ
fbem-31287	144	48	departments	department	NOUN
fbem-31287	144	49	and	and	CCONJ
fbem-31287	144	50	all	all	DET
fbem-31287	144	51	kinds	kind	NOUN
fbem-31287	144	52	of	of	ADP
fbem-31287	144	53	auditing	auditing	NOUN
fbem-31287	144	54	,	,	PUNCT
fbem-31287	144	55	accounting	accounting	NOUN
fbem-31287	144	56	,	,	PUNCT
fbem-31287	144	57	tax	tax	NOUN
fbem-31287	144	58	firms	firm	NOUN
fbem-31287	144	59	to	to	PART
fbem-31287	144	60	do	do	VERB
fbem-31287	144	61	a	a	DET
fbem-31287	144	62	good	good	ADJ
fbem-31287	144	63	job	job	NOUN
fbem-31287	144	64	on	on	ADP
fbem-31287	144	65	the	the	DET
fbem-31287	144	66	tax	tax	NOUN
fbem-31287	144	67	avoidance	avoidance	NOUN
fbem-31287	144	68	control	control	NOUN
fbem-31287	144	69	measures	measure	NOUN
fbem-31287	144	70	,	,	PUNCT
fbem-31287	144	71	to	to	PART
fbem-31287	144	72	safeguard	safeguard	VERB
fbem-31287	144	73	the	the	DET
fbem-31287	144	74	dignity	dignity	NOUN
fbem-31287	144	75	of	of	ADP
fbem-31287	144	76	the	the	DET
fbem-31287	144	77	tax	tax	NOUN
fbem-31287	144	78	law	law	NOUN
fbem-31287	144	79	,	,	PUNCT
fbem-31287	144	80	to	to	PART
fbem-31287	144	81	protect	protect	VERB
fbem-31287	144	82	the	the	DET
fbem-31287	144	83	social	social	ADJ
fbem-31287	144	84	economy	economy	NOUN
fbem-31287	144	85	and	and	CCONJ
fbem-31287	144	86	the	the	DET
fbem-31287	144	87	interests	interest	NOUN
fbem-31287	144	88	of	of	ADP
fbem-31287	144	89	the	the	DET
fbem-31287	144	90	country	country	NOUN
fbem-31287	144	91	.	.	PUNCT
fbem-31287	145	1	5.5	5.5	NUM
fbem-31287	145	2	.	.	PUNCT
fbem-31287	145	3	improve	improve	VERB
fbem-31287	145	4	the	the	DET
fbem-31287	145	5	laws	law	NOUN
fbem-31287	145	6	and	and	CCONJ
fbem-31287	145	7	regulations	regulation	NOUN
fbem-31287	145	8	and	and	CCONJ
fbem-31287	145	9	increase	increase	VERB
fbem-31287	145	10	the	the	DET
fbem-31287	145	11	punishment	punishment	NOUN
fbem-31287	145	12	for	for	ADP
fbem-31287	145	13	tax	tax	NOUN
fbem-31287	145	14	avoidance	avoidance	NOUN
fbem-31287	145	15	in	in	ADP
fbem-31287	145	16	addition	addition	NOUN
fbem-31287	145	17	to	to	ADP
fbem-31287	145	18	invalidating	invalidate	VERB
fbem-31287	145	19	the	the	DET
fbem-31287	145	20	tax	tax	NOUN
fbem-31287	145	21	avoidance	avoidance	NOUN
fbem-31287	145	22	behavior	behavior	NOUN
fbem-31287	145	23	and	and	CCONJ
fbem-31287	145	24	restating	restate	VERB
fbem-31287	145	25	the	the	DET
fbem-31287	145	26	business	business	NOUN
fbem-31287	145	27	income	income	NOUN
fbem-31287	145	28	for	for	ADP
fbem-31287	145	29	tax	tax	NOUN
fbem-31287	145	30	declaration	declaration	NOUN
fbem-31287	145	31	,	,	PUNCT
fbem-31287	145	32	the	the	DET
fbem-31287	145	33	enterprises	enterprise	NOUN
fbem-31287	145	34	that	that	PRON
fbem-31287	145	35	have	have	AUX
fbem-31287	145	36	been	be	AUX
fbem-31287	145	37	identified	identify	VERB
fbem-31287	145	38	as	as	ADP
fbem-31287	145	39	tax	tax	NOUN
fbem-31287	145	40	avoidance	avoidance	NOUN
fbem-31287	145	41	should	should	AUX
fbem-31287	145	42	also	also	ADV
fbem-31287	145	43	be	be	AUX
fbem-31287	145	44	penalized	penalize	VERB
fbem-31287	145	45	to	to	ADP
fbem-31287	145	46	a	a	DET
fbem-31287	145	47	certain	certain	ADJ
fbem-31287	145	48	extent	extent	NOUN
fbem-31287	145	49	.	.	PUNCT
fbem-31287	146	1	for	for	ADP
fbem-31287	146	2	repeated	repeat	VERB
fbem-31287	146	3	implementation	implementation	NOUN
fbem-31287	146	4	of	of	ADP
fbem-31287	146	5	tax	tax	NOUN
fbem-31287	146	6	avoidance	avoidance	NOUN
fbem-31287	146	7	behavior	behavior	NOUN
fbem-31287	146	8	,	,	PUNCT
fbem-31287	146	9	and	and	CCONJ
fbem-31287	146	10	the	the	DET
fbem-31287	146	11	amount	amount	NOUN
fbem-31287	146	12	of	of	ADP
fbem-31287	146	13	tax	tax	NOUN
fbem-31287	146	14	avoidance	avoidance	NOUN
fbem-31287	146	15	is	be	AUX
fbem-31287	146	16	particularly	particularly	ADV
fbem-31287	146	17	large	large	ADJ
fbem-31287	146	18	as	as	ADV
fbem-31287	146	19	well	well	ADV
fbem-31287	146	20	as	as	ADP
fbem-31287	146	21	other	other	ADJ
fbem-31287	146	22	heavier	heavy	ADJ
fbem-31287	146	23	tax	tax	NOUN
fbem-31287	146	24	avoidance	avoidance	NOUN
fbem-31287	146	25	activities	activity	NOUN
fbem-31287	146	26	of	of	ADP
fbem-31287	146	27	the	the	DET
fbem-31287	146	28	enterprise	enterprise	NOUN
fbem-31287	146	29	,	,	PUNCT
fbem-31287	146	30	should	should	AUX
fbem-31287	146	31	be	be	AUX
fbem-31287	146	32	severely	severely	ADV
fbem-31287	146	33	punished	punish	VERB
fbem-31287	146	34	.	.	PUNCT
fbem-31287	147	1	with	with	ADP
fbem-31287	147	2	the	the	DET
fbem-31287	147	3	increase	increase	NOUN
fbem-31287	147	4	in	in	ADP
fbem-31287	147	5	penalties	penalty	NOUN
fbem-31287	147	6	,	,	PUNCT
fbem-31287	147	7	enterprises	enterprise	NOUN
fbem-31287	147	8	may	may	AUX
fbem-31287	147	9	face	face	VERB
fbem-31287	147	10	misgivings	misgiving	NOUN
fbem-31287	147	11	when	when	SCONJ
fbem-31287	147	12	engaging	engage	VERB
fbem-31287	147	13	in	in	ADP
fbem-31287	147	14	tax	tax	NOUN
fbem-31287	147	15	avoidance	avoidance	NOUN
fbem-31287	147	16	activities	activity	NOUN
fbem-31287	147	17	because	because	SCONJ
fbem-31287	147	18	the	the	DET
fbem-31287	147	19	increase	increase	NOUN
fbem-31287	147	20	in	in	ADP
fbem-31287	147	21	the	the	DET
fbem-31287	147	22	cost	cost	NOUN
fbem-31287	147	23	of	of	ADP
fbem-31287	147	24	tax	tax	NOUN
fbem-31287	147	25	avoidance	avoidance	NOUN
fbem-31287	147	26	will	will	AUX
fbem-31287	147	27	have	have	VERB
fbem-31287	147	28	a	a	DET
fbem-31287	147	29	warning	warning	NOUN
fbem-31287	147	30	effect	effect	NOUN
fbem-31287	147	31	on	on	ADP
fbem-31287	147	32	the	the	DET
fbem-31287	147	33	enterprises	enterprise	NOUN
fbem-31287	147	34	,	,	PUNCT
fbem-31287	147	35	thus	thus	ADV
fbem-31287	147	36	reducing	reduce	VERB
fbem-31287	147	37	the	the	DET
fbem-31287	147	38	likelihood	likelihood	NOUN
fbem-31287	147	39	of	of	ADP
fbem-31287	147	40	their	their	PRON
fbem-31287	147	41	tax	tax	NOUN
fbem-31287	147	42	avoidance	avoidance	NOUN
fbem-31287	147	43	behavior	behavior	NOUN
fbem-31287	147	44	.	.	PUNCT
fbem-31287	148	1	the	the	DET
fbem-31287	148	2	law	law	NOUN
fbem-31287	148	3	should	should	AUX
fbem-31287	148	4	be	be	AUX
fbem-31287	148	5	clear	clear	ADJ
fbem-31287	148	6	as	as	SCONJ
fbem-31287	148	7	to	to	ADP
fbem-31287	148	8	which	which	PRON
fbem-31287	148	9	behaviors	behavior	NOUN
fbem-31287	148	10	are	be	AUX
fbem-31287	148	11	tax	tax	NOUN
fbem-31287	148	12	avoidance	avoidance	NOUN
fbem-31287	148	13	behaviors	behavior	NOUN
fbem-31287	148	14	and	and	CCONJ
fbem-31287	148	15	the	the	DET
fbem-31287	148	16	corresponding	corresponding	ADJ
fbem-31287	148	17	legal	legal	ADJ
fbem-31287	148	18	consequences	consequence	NOUN
fbem-31287	148	19	,	,	PUNCT
fbem-31287	148	20	etc	etc	X
fbem-31287	148	21	.	.	X
fbem-31287	149	1	what	what	PRON
fbem-31287	149	2	is	be	AUX
fbem-31287	149	3	considered	consider	VERB
fbem-31287	149	4	serious	serious	ADJ
fbem-31287	149	5	and	and	CCONJ
fbem-31287	149	6	should	should	AUX
fbem-31287	149	7	be	be	AUX
fbem-31287	149	8	punished	punish	VERB
fbem-31287	149	9	with	with	ADP
fbem-31287	149	10	heavier	heavy	ADJ
fbem-31287	149	11	penalties	penalty	NOUN
fbem-31287	149	12	should	should	AUX
fbem-31287	149	13	be	be	AUX
fbem-31287	149	14	clearly	clearly	ADV
fbem-31287	149	15	stipulated	stipulate	VERB
fbem-31287	149	16	by	by	ADP
fbem-31287	149	17	the	the	DET
fbem-31287	149	18	law	law	NOUN
fbem-31287	149	19	so	so	SCONJ
fbem-31287	149	20	as	as	SCONJ
fbem-31287	149	21	not	not	PART
fbem-31287	149	22	to	to	PART
fbem-31287	149	23	have	have	VERB
fbem-31287	149	24	an	an	DET
fbem-31287	149	25	impact	impact	NOUN
fbem-31287	149	26	on	on	ADP
fbem-31287	149	27	the	the	DET
fbem-31287	149	28	actual	actual	ADJ
fbem-31287	149	29	implementation	implementation	NOUN
fbem-31287	149	30	of	of	ADP
fbem-31287	149	31	the	the	DET
fbem-31287	149	32	law	law	NOUN
fbem-31287	149	33	.	.	PUNCT
fbem-31287	150	1	for	for	ADP
fbem-31287	150	2	example	example	NOUN
fbem-31287	150	3	,	,	PUNCT
fbem-31287	150	4	article	article	NOUN
fbem-31287	150	5	43	43	NUM
fbem-31287	150	6	of	of	ADP
fbem-31287	150	7	china	china	PROPN
fbem-31287	150	8	's	's	PART
fbem-31287	150	9	tax	tax	NOUN
fbem-31287	150	10	law	law	NOUN
fbem-31287	150	11	,	,	PUNCT
fbem-31287	150	12	although	although	SCONJ
fbem-31287	150	13	the	the	DET
fbem-31287	150	14	law	law	NOUN
fbem-31287	150	15	clearly	clearly	ADV
fbem-31287	150	16	stipulates	stipulate	VERB
fbem-31287	150	17	that	that	SCONJ
fbem-31287	150	18	multinational	multinational	ADJ
fbem-31287	150	19	companies	company	NOUN
fbem-31287	150	20	should	should	AUX
fbem-31287	150	21	disclose	disclose	VERB
fbem-31287	150	22	to	to	ADP
fbem-31287	150	23	the	the	DET
fbem-31287	150	24	tax	tax	NOUN
fbem-31287	150	25	authorities	authority	NOUN
fbem-31287	150	26	the	the	DET
fbem-31287	150	27	companies	company	NOUN
fbem-31287	150	28	with	with	ADP
fbem-31287	150	29	which	which	PRON
fbem-31287	150	30	they	they	PRON
fbem-31287	150	31	are	be	AUX
fbem-31287	150	32	associated	associate	VERB
fbem-31287	150	33	,	,	PUNCT
fbem-31287	150	34	the	the	DET
fbem-31287	150	35	provisions	provision	NOUN
fbem-31287	150	36	do	do	AUX
fbem-31287	150	37	not	not	PART
fbem-31287	150	38	explicitly	explicitly	ADV
fbem-31287	150	39	stipulate	stipulate	VERB
fbem-31287	150	40	what	what	PRON
fbem-31287	150	41	kind	kind	NOUN
fbem-31287	150	42	of	of	ADP
fbem-31287	150	43	punishment	punishment	NOUN
fbem-31287	150	44	will	will	AUX
fbem-31287	150	45	be	be	AUX
fbem-31287	150	46	imposed	impose	VERB
fbem-31287	150	47	for	for	ADP
fbem-31287	150	48	failure	failure	NOUN
fbem-31287	150	49	to	to	PART
fbem-31287	150	50	fulfill	fulfill	VERB
fbem-31287	150	51	the	the	DET
fbem-31287	150	52	obligation	obligation	NOUN
fbem-31287	150	53	,	,	PUNCT
fbem-31287	150	54	resulting	result	VERB
fbem-31287	150	55	in	in	ADP
fbem-31287	150	56	the	the	DET
fbem-31287	150	57	failure	failure	NOUN
fbem-31287	150	58	to	to	PART
fbem-31287	150	59	declare	declare	VERB
fbem-31287	150	60	the	the	DET
fbem-31287	150	61	association	association	NOUN
fbem-31287	150	62	in	in	ADP
fbem-31287	150	63	a	a	DET
fbem-31287	150	64	timely	timely	ADJ
fbem-31287	150	65	manner	manner	NOUN
fbem-31287	150	66	to	to	ADP
fbem-31287	150	67	the	the	DET
fbem-31287	150	68	tax	tax	NOUN
fbem-31287	150	69	authorities	authority	NOUN
fbem-31287	150	70	in	in	ADP
fbem-31287	150	71	practice	practice	NOUN
fbem-31287	150	72	and	and	CCONJ
fbem-31287	150	73	the	the	DET
fbem-31287	150	74	failure	failure	NOUN
fbem-31287	150	75	to	to	PART
fbem-31287	150	76	impose	impose	VERB
fbem-31287	150	77	the	the	DET
fbem-31287	150	78	corresponding	corresponding	ADJ
fbem-31287	150	79	punishment	punishment	NOUN
fbem-31287	150	80	.	.	PUNCT
fbem-31287	151	1	6	6	X
fbem-31287	151	2	.	.	X
fbem-31287	151	3	conclusion	conclusion	NOUN
fbem-31287	151	4	to	to	PART
fbem-31287	151	5	summarize	summarize	VERB
fbem-31287	151	6	,	,	PUNCT
fbem-31287	151	7	the	the	DET
fbem-31287	151	8	illegal	illegal	ADJ
fbem-31287	151	9	tax	tax	NOUN
fbem-31287	151	10	avoidance	avoidance	NOUN
fbem-31287	151	11	behavior	behavior	NOUN
fbem-31287	151	12	of	of	ADP
fbem-31287	151	13	enterprises	enterprise	NOUN
fbem-31287	151	14	will	will	AUX
fbem-31287	151	15	not	not	PART
fbem-31287	151	16	only	only	ADV
fbem-31287	151	17	affect	affect	VERB
fbem-31287	151	18	the	the	DET
fbem-31287	151	19	operation	operation	NOUN
fbem-31287	151	20	of	of	ADP
fbem-31287	151	21	the	the	DET
fbem-31287	151	22	enterprise	enterprise	NOUN
fbem-31287	151	23	itself	itself	PRON
fbem-31287	151	24	,	,	PUNCT
fbem-31287	151	25	but	but	CCONJ
fbem-31287	151	26	also	also	ADV
fbem-31287	151	27	have	have	VERB
fbem-31287	151	28	a	a	DET
fbem-31287	151	29	certain	certain	ADJ
fbem-31287	151	30	impact	impact	NOUN
fbem-31287	151	31	on	on	ADP
fbem-31287	151	32	the	the	DET
fbem-31287	151	33	economic	economic	ADJ
fbem-31287	151	34	security	security	NOUN
fbem-31287	151	35	of	of	ADP
fbem-31287	151	36	the	the	DET
fbem-31287	151	37	country	country	NOUN
fbem-31287	151	38	and	and	CCONJ
fbem-31287	151	39	social	social	ADJ
fbem-31287	151	40	development	development	NOUN
fbem-31287	151	41	.	.	PUNCT
fbem-31287	152	1	the	the	DET
fbem-31287	152	2	national	national	ADJ
fbem-31287	152	3	audit	audit	NOUN
fbem-31287	152	4	is	be	AUX
fbem-31287	152	5	a	a	DET
fbem-31287	152	6	full	full	ADJ
fbem-31287	152	7	-	-	PUNCT
fbem-31287	152	8	time	time	NOUN
fbem-31287	152	9	supervisory	supervisory	ADJ
fbem-31287	152	10	organization	organization	NOUN
fbem-31287	152	11	to	to	PART
fbem-31287	152	12	supervise	supervise	VERB
fbem-31287	152	13	the	the	DET
fbem-31287	152	14	economic	economic	ADJ
fbem-31287	152	15	system	system	NOUN
fbem-31287	152	16	,	,	PUNCT
fbem-31287	152	17	which	which	PRON
fbem-31287	152	18	can	can	AUX
fbem-31287	152	19	keep	keep	VERB
fbem-31287	152	20	the	the	DET
fbem-31287	152	21	orderly	orderly	ADJ
fbem-31287	152	22	development	development	NOUN
fbem-31287	152	23	of	of	ADP
fbem-31287	152	24	social	social	ADJ
fbem-31287	152	25	economy	economy	NOUN
fbem-31287	152	26	,	,	PUNCT
fbem-31287	152	27	prevent	prevent	VERB
fbem-31287	152	28	the	the	DET
fbem-31287	152	29	occurrence	occurrence	NOUN
fbem-31287	152	30	of	of	ADP
fbem-31287	152	31	errors	error	NOUN
fbem-31287	152	32	,	,	PUNCT
fbem-31287	152	33	fraud	fraud	NOUN
fbem-31287	152	34	and	and	CCONJ
fbem-31287	152	35	other	other	ADJ
fbem-31287	152	36	phenomena	phenomenon	NOUN
fbem-31287	152	37	in	in	ADP
fbem-31287	152	38	the	the	DET
fbem-31287	152	39	operation	operation	NOUN
fbem-31287	152	40	of	of	ADP
fbem-31287	152	41	the	the	DET
fbem-31287	152	42	market	market	NOUN
fbem-31287	152	43	economy	economy	NOUN
fbem-31287	152	44	,	,	PUNCT
fbem-31287	152	45	and	and	CCONJ
fbem-31287	152	46	has	have	VERB
fbem-31287	152	47	a	a	DET
fbem-31287	152	48	very	very	ADV
fbem-31287	152	49	significant	significant	ADJ
fbem-31287	152	50	responsibility	responsibility	NOUN
fbem-31287	152	51	in	in	ADP
fbem-31287	152	52	reviewing	review	VERB
fbem-31287	152	53	and	and	CCONJ
fbem-31287	152	54	supervising	supervise	VERB
fbem-31287	152	55	the	the	DET
fbem-31287	152	56	tax	tax	NOUN
fbem-31287	152	57	payment	payment	NOUN
fbem-31287	152	58	behavior	behavior	NOUN
fbem-31287	152	59	of	of	ADP
fbem-31287	152	60	enterprises	enterprise	NOUN
fbem-31287	152	61	.	.	PUNCT
fbem-31287	153	1	so	so	ADV
fbem-31287	153	2	the	the	DET
fbem-31287	153	3	national	national	ADJ
fbem-31287	153	4	audit	audit	NOUN
fbem-31287	153	5	is	be	AUX
fbem-31287	153	6	bound	bind	VERB
fbem-31287	153	7	to	to	PART
fbem-31287	153	8	take	take	VERB
fbem-31287	153	9	appropriate	appropriate	ADJ
fbem-31287	153	10	measures	measure	NOUN
fbem-31287	153	11	to	to	PART
fbem-31287	153	12	control	control	VERB
fbem-31287	153	13	illegal	illegal	ADJ
fbem-31287	153	14	tax	tax	NOUN
fbem-31287	153	15	avoidance	avoidance	NOUN
fbem-31287	153	16	behavior	behavior	NOUN
fbem-31287	153	17	,	,	PUNCT
fbem-31287	153	18	the	the	DET
fbem-31287	153	19	implementation	implementation	NOUN
fbem-31287	153	20	of	of	ADP
fbem-31287	153	21	economic	economic	ADJ
fbem-31287	153	22	regulation	regulation	NOUN
fbem-31287	153	23	in	in	ADP
fbem-31287	153	24	order	order	NOUN
fbem-31287	153	25	to	to	PART
fbem-31287	153	26	avoid	avoid	VERB
fbem-31287	153	27	unreasonable	unreasonable	ADJ
fbem-31287	153	28	and	and	CCONJ
fbem-31287	153	29	illegal	illegal	ADJ
fbem-31287	153	30	tax	tax	NOUN
fbem-31287	153	31	avoidance	avoidance	NOUN
fbem-31287	153	32	by	by	ADP
fbem-31287	153	33	enterprises	enterprise	NOUN
fbem-31287	153	34	,	,	PUNCT
fbem-31287	153	35	and	and	CCONJ
fbem-31287	153	36	to	to	PART
fbem-31287	153	37	create	create	VERB
fbem-31287	153	38	a	a	DET
fbem-31287	153	39	favorable	favorable	ADJ
fbem-31287	153	40	environment	environment	NOUN
fbem-31287	153	41	for	for	ADP
fbem-31287	153	42	enterprises	enterprise	NOUN
fbem-31287	153	43	in	in	ADP
fbem-31287	153	44	the	the	DET
fbem-31287	153	45	market	market	NOUN
fbem-31287	153	46	.	.	PUNCT
fbem-31287	154	1	references	reference	NOUN
fbem-31287	154	2	[	[	X
fbem-31287	154	3	1	1	NUM
fbem-31287	154	4	]	]	X
fbem-31287	154	5	cheng	cheng	PROPN
fbem-31287	154	6	zhaorong	zhaorong	PROPN
fbem-31287	154	7	:	:	PUNCT
fbem-31287	154	8	reaserch	reaserch	NOUN
fbem-31287	154	9	on	on	ADP
fbem-31287	154	10	the	the	DET
fbem-31287	154	11	influence	influence	NOUN
fbem-31287	154	12	of	of	ADP
fbem-31287	154	13	corporate	corporate	ADJ
fbem-31287	154	14	governance	governance	NOUN
fbem-31287	154	15	on	on	ADP
fbem-31287	154	16	corporate	corporate	ADJ
fbem-31287	154	17	tax	tax	NOUN
fbem-31287	154	18	avoidance	avoidance	NOUN
fbem-31287	154	19	(	(	PUNCT
fbem-31287	154	20	ms	ms	PROPN
fbem-31287	154	21	.	.	PROPN
fbem-31287	154	22	,	,	PUNCT
fbem-31287	154	23	guangdong	guangdong	PROPN
fbem-31287	154	24	caijing	caijing	PROPN
fbem-31287	154	25	university	university	PROPN
fbem-31287	154	26	,	,	PUNCT
fbem-31287	154	27	china	china	PROPN
fbem-31287	154	28	2021	2021	NUM
fbem-31287	154	29	)	)	PUNCT
fbem-31287	154	30	.	.	PUNCT
fbem-31287	155	1	[	[	X
fbem-31287	155	2	2	2	X
fbem-31287	155	3	]	]	X
fbem-31287	155	4	zhang	zhang	PROPN
fbem-31287	155	5	ling	ling	PROPN
fbem-31287	155	6	zhu	zhu	PROPN
fbem-31287	155	7	tingting	tingting	PROPN
fbem-31287	155	8	.	.	PUNCT
fbem-31287	156	1	tax	tax	NOUN
fbem-31287	156	2	collection	collection	NOUN
fbem-31287	156	3	,	,	PUNCT
fbem-31287	156	4	corporate	corporate	ADJ
fbem-31287	156	5	tax	tax	NOUN
fbem-31287	156	6	avoidance	avoidance	NOUN
fbem-31287	156	7	and	and	CCONJ
fbem-31287	156	8	corporate	corporate	ADJ
fbem-31287	156	9	investment	investment	NOUN
fbem-31287	156	10	efficiency	efficiency	NOUN
fbem-31287	157	1	[	[	X
fbem-31287	157	2	j	j	X
fbem-31287	157	3	]	]	X
fbem-31287	157	4	.	.	PUNCT
fbem-31287	158	1	audit	audit	PROPN
fbem-31287	158	2	&	&	CCONJ
fbem-31287	158	3	economy	economy	NOUN
fbem-31287	158	4	research	research	NOUN
fbem-31287	158	5	,	,	PUNCT
fbem-31287	158	6	2015	2015	NUM
fbem-31287	158	7	,	,	PUNCT
fbem-31287	158	8	30(2):83	30(2):83	NUM
fbem-31287	158	9	-	-	SYM
fbem-31287	158	10	92	92	NUM
fbem-31287	158	11	doi:10.3969	doi:10.3969	NOUN
fbem-31287	158	12	/	/	SYM
fbem-31287	158	13	j.issn	j.issn	NOUN
fbem-31287	158	14	.	.	PUNCT
fbem-31287	159	1	1004	1004	NUM
fbem-31287	159	2	-	-	SYM
fbem-31287	159	3	4833	4833	NUM
fbem-31287	159	4	.	.	PUNCT
fbem-31287	160	1	2015.02.009	2015.02.009	NUM
fbem-31287	160	2	.	.	PUNCT
fbem-31287	161	1	[	[	X
fbem-31287	161	2	3	3	NUM
fbem-31287	161	3	]	]	X
fbem-31287	161	4	cheng	cheng	PROPN
fbem-31287	161	5	jun	jun	PROPN
fbem-31287	161	6	,	,	PUNCT
fbem-31287	161	7	xu	xu	PROPN
fbem-31287	161	8	yude	yude	PROPN
fbem-31287	161	9	.	.	PUNCT
fbem-31287	162	1	internal	internal	ADJ
fbem-31287	162	2	control	control	NOUN
fbem-31287	162	3	and	and	CCONJ
fbem-31287	162	4	tax	tax	NOUN
fbem-31287	162	5	aggression	aggression	NOUN
fbem-31287	162	6	[	[	X
fbem-31287	162	7	j	j	X
fbem-31287	162	8	]	]	X
fbem-31287	162	9	.	.	PUNCT
fbem-31287	163	1	auditing	audit	VERB
fbem-31287	163	2	research	research	NOUN
fbem-31287	163	3	,	,	PUNCT
fbem-31287	163	4	2015	2015	NUM
fbem-31287	163	5	,	,	PUNCT
fbem-31287	163	6	(	(	PUNCT
fbem-31287	163	7	03):100	03):100	NUM
fbem-31287	163	8	-	-	SYM
fbem-31287	163	9	107	107	NUM
fbem-31287	163	10	.	.	PUNCT
fbem-31287	164	1	[	[	X
fbem-31287	164	2	4	4	NUM
fbem-31287	164	3	]	]	PUNCT
fbem-31287	164	4	zhanghui	zhanghui	PROPN
fbem-31287	164	5	:	:	PUNCT
fbem-31287	164	6	research	research	NOUN
fbem-31287	164	7	on	on	ADP
fbem-31287	164	8	the	the	DET
fbem-31287	164	9	impact	impact	NOUN
fbem-31287	164	10	of	of	ADP
fbem-31287	164	11	executive	executive	ADJ
fbem-31287	164	12	auditbackground	auditbackground	NOUN
fbem-31287	164	13	on	on	ADP
fbem-31287	164	14	corporate	corporate	ADJ
fbem-31287	164	15	tax	tax	NOUN
fbem-31287	164	16	avoidace	avoidace	NOUN
fbem-31287	164	17	(	(	PUNCT
fbem-31287	164	18	ms	ms	PROPN
fbem-31287	164	19	.	.	PROPN
fbem-31287	164	20	,	,	PUNCT
fbem-31287	164	21	jimei	jimei	PROPN
fbem-31287	164	22	university	university	PROPN
fbem-31287	164	23	,	,	PUNCT
fbem-31287	164	24	china	china	PROPN
fbem-31287	164	25	2022	2022	NUM
fbem-31287	164	26	)	)	PUNCT
fbem-31287	165	1	[	[	X
fbem-31287	165	2	5	5	X
fbem-31287	165	3	]	]	X
fbem-31287	165	4	chen	chen	PROPN
fbem-31287	165	5	caihong	caihong	PROPN
fbem-31287	165	6	.	.	PUNCT
fbem-31287	166	1	audit	audit	NOUN
fbem-31287	166	2	industry	industry	NOUN
fbem-31287	166	3	expertise	expertise	NOUN
fbem-31287	166	4	and	and	CCONJ
fbem-31287	166	5	the	the	DET
fbem-31287	166	6	extent	extent	NOUN
fbem-31287	166	7	of	of	ADP
fbem-31287	166	8	corporate	corporate	ADJ
fbem-31287	166	9	tax	tax	NOUN
fbem-31287	166	10	avoidance	avoidance	NOUN
fbem-31287	167	1	[	[	X
fbem-31287	167	2	j	j	X
fbem-31287	167	3	]	]	X
fbem-31287	167	4	.	.	PUNCT
fbem-31287	168	1	communication	communication	NOUN
fbem-31287	168	2	of	of	ADP
fbem-31287	168	3	finance	finance	NOUN
fbem-31287	168	4	and	and	CCONJ
fbem-31287	168	5	accounting	accounting	NOUN
fbem-31287	168	6	.	.	PUNCT
fbem-31287	169	1	2022(07):28	2022(07):28	NUM
fbem-31287	169	2	-	-	SYM
fbem-31287	169	3	31	31	NUM
fbem-31287	169	4	.	.	PUNCT
fbem-31287	170	1	[	[	X
fbem-31287	170	2	6	6	NUM
fbem-31287	170	3	]	]	PUNCT
fbem-31287	170	4	ding	ding	PROPN
fbem-31287	170	5	rui	rui	PROPN
fbem-31287	170	6	,	,	PUNCT
fbem-31287	170	7	xu	xu	PROPN
fbem-31287	170	8	gaoshuang	gaoshuang	PROPN
fbem-31287	170	9	.	.	PUNCT
fbem-31287	171	1	mandatory	mandatory	ADJ
fbem-31287	171	2	internal	internal	ADJ
fbem-31287	171	3	control	control	NOUN
fbem-31287	171	4	audits	audits	NOUN
fbem-31287	171	5	and	and	CCONJ
fbem-31287	171	6	corporate	corporate	ADJ
fbem-31287	171	7	tax	tax	NOUN
fbem-31287	171	8	avoidance	avoidance	NOUN
fbem-31287	172	1	[	[	X
fbem-31287	172	2	j	j	X
fbem-31287	172	3	]	]	X
fbem-31287	172	4	.	.	PUNCT
fbem-31287	173	1	friends	friend	NOUN
fbem-31287	173	2	of	of	ADP
fbem-31287	173	3	accounting	accounting	NOUN
fbem-31287	173	4	.	.	PUNCT
fbem-31287	174	1	2021(09):26	2021(09):26	NUM
fbem-31287	174	2	-	-	SYM
fbem-31287	174	3	32	32	NUM
fbem-31287	174	4	.	.	PUNCT
fbem-31287	175	1	[	[	X
fbem-31287	175	2	7	7	X
fbem-31287	175	3	]	]	X
fbem-31287	175	4	wang	wang	PROPN
fbem-31287	175	5	xiong	xiong	PROPN
fbem-31287	175	6	.	.	PUNCT
fbem-31287	176	1	can	can	AUX
fbem-31287	176	2	audit	audit	VERB
fbem-31287	176	3	committees	committee	NOUN
fbem-31287	176	4	curb	curb	VERB
fbem-31287	176	5	corporate	corporate	ADJ
fbem-31287	176	6	tax	tax	NOUN
fbem-31287	176	7	avoidance	avoidance	NOUN
fbem-31287	176	8	?	?	PUNCT
fbem-31287	177	1	[	[	X
fbem-31287	177	2	j	j	X
fbem-31287	177	3	]	]	X
fbem-31287	177	4	.	.	PUNCT
fbem-31287	178	1	research	research	NOUN
fbem-31287	178	2	on	on	ADP
fbem-31287	178	3	financial	financial	ADJ
fbem-31287	178	4	issues	issue	NOUN
fbem-31287	178	5	.	.	PUNCT
fbem-31287	179	1	2018(03):109115	2018(03):109115	NUM
fbem-31287	179	2	.	.	PUNCT
fbem-31287	180	1	[	[	X
fbem-31287	180	2	8	8	NUM
fbem-31287	180	3	]	]	X
fbem-31287	180	4	tan	tan	PROPN
fbem-31287	180	5	xue	xue	PROPN
fbem-31287	180	6	,	,	PUNCT
fbem-31287	180	7	du	du	PROPN
fbem-31287	180	8	xing	xing	PROPN
fbem-31287	180	9	-	-	PUNCT
fbem-31287	180	10	qiang	qiang	PROPN
fbem-31287	180	11	.	.	PUNCT
fbem-31287	180	12	globalization	globalization	PROPN
fbem-31287	180	13	board	board	PROPN
fbem-31287	180	14	,	,	PUNCT
fbem-31287	180	15	auditor	auditor	NOUN
fbem-31287	180	16	industry	industry	NOUN
fbem-31287	180	17	expertise	expertise	NOUN
fbem-31287	180	18	and	and	CCONJ
fbem-31287	180	19	tax	tax	NOUN
fbem-31287	180	20	avoidance	avoidance	NOUN
fbem-31287	180	21	[	[	X
fbem-31287	180	22	j	j	X
fbem-31287	180	23	]	]	X
fbem-31287	180	24	.	.	PUNCT
fbem-31287	180	25	journal	journal	PROPN
fbem-31287	180	26	of	of	ADP
fbem-31287	180	27	shanxi	shanxi	PROPN
fbem-31287	180	28	university	university	PROPN
fbem-31287	180	29	of	of	ADP
fbem-31287	180	30	finance	finance	NOUN
fbem-31287	180	31	and	and	CCONJ
fbem-31287	180	32	economics	economic	NOUN
fbem-31287	180	33	,	,	PUNCT
fbem-31287	180	34	2015(11):113	2015(11):113	PROPN
fbem-31287	180	35	-	-	SYM
fbem-31287	180	36	124	124	NUM
fbem-31287	180	37	.	.	PUNCT
fbem-31287	181	1	[	[	X
fbem-31287	181	2	9	9	NUM
fbem-31287	181	3	]	]	X
fbem-31287	181	4	chan	chan	PROPN
fbem-31287	181	5	k.h	k.h	PROPN
fbem-31287	181	6	.	.	PROPN
fbem-31287	181	7	,	,	PUNCT
fbem-31287	181	8	luo	luo	PROPN
fbem-31287	181	9	r.	r.	PROPN
fbem-31287	181	10	,	,	PUNCT
fbem-31287	181	11	mo	mo	PROPN
fbem-31287	181	12	p.l.l	p.l.l	PROPN
fbem-31287	181	13	.	.	PUNCT
fbem-31287	182	1	auditors	auditor	NOUN
fbem-31287	182	2	constraining	constrain	VERB
fbem-31287	182	3	effect	effect	NOUN
fbem-31287	182	4	on	on	ADP
fbem-31287	182	5	tax	tax	NOUN
fbem-31287	182	6	noncompliance	noncompliance	NOUN
fbem-31287	182	7	at	at	ADP
fbem-31287	182	8	different	different	ADJ
fbem-31287	182	9	book	book	NOUN
fbem-31287	182	10	-	-	PUNCT
fbem-31287	182	11	tax	tax	NOUN
fbem-31287	182	12	conformity	conformity	NOUN
fbem-31287	182	13	levels	level	NOUN
fbem-31287	182	14	in	in	ADP
fbem-31287	182	15	a	a	DET
fbem-31287	182	16	transition	transition	NOUN
fbem-31287	182	17	economy	economy	NOUN
fbem-31287	183	1	[	[	X
fbem-31287	183	2	j	j	X
fbem-31287	183	3	]	]	X
fbem-31287	183	4	.	.	PUNCT
fbem-31287	184	1	journal	journal	PROPN
fbem-31287	184	2	of	of	ADP
fbem-31287	184	3	international	international	ADJ
fbem-31287	184	4	accounting	accounting	NOUN
fbem-31287	184	5	research	research	NOUN
fbem-31287	184	6	,	,	PUNCT
fbem-31287	184	7	2016	2016	NUM
fbem-31287	184	8	,	,	PUNCT
fbem-31287	184	9	15(3	15(3	NUM
fbem-31287	184	10	)	)	PUNCT
fbem-31287	184	11	:	:	PUNCT
fbem-31287	184	12	1	1	NUM
fbem-31287	184	13	-	-	SYM
fbem-31287	184	14	30	30	NUM
fbem-31287	184	15	.	.	PUNCT
fbem-31287	185	1	https://www.baidu.com/link?url=yemjnfa2xd4qadnkdof_6c_okawvqhbdudvrgszn-jyjibcagy2x_6zkbue_990fd92ig7j9uaj7uz5zxn0-xcwqdmk47xa6thxj7aw5rajz_galhms0tuu7xpvn3fuk&wd=&eqid=8076d63600b27ade00000005684048ce	https://www.baidu.com/link?url=yemjnfa2xd4qadnkdof_6c_okawvqhbdudvrgszn-jyjibcagy2x_6zkbue_990fd92ig7j9uaj7uz5zxn0-xcwqdmk47xa6thxj7aw5rajz_galhms0tuu7xpvn3fuk&wd=&eqid=8076d63600b27ade00000005684048ce	NOUN
fbem-31287	185	2	https://www.baidu.com/link?url=yemjnfa2xd4qadnkdof_6c_okawvqhbdudvrgszn-jyjibcagy2x_6zkbue_990fd92ig7j9uaj7uz5zxn0-xcwqdmk47xa6thxj7aw5rajz_galhms0tuu7xpvn3fuk&wd=&eqid=8076d63600b27ade00000005684048ce	https://www.baidu.com/link?url=yemjnfa2xd4qadnkdof_6c_okawvqhbdudvrgszn-jyjibcagy2x_6zkbue_990fd92ig7j9uaj7uz5zxn0-xcwqdmk47xa6thxj7aw5rajz_galhms0tuu7xpvn3fuk&wd=&eqid=8076d63600b27ade00000005684048ce	X