id	sid	tid	token	lemma	pos
fbem-31493	1	1	frontiers	frontier	NOUN
fbem-31493	1	2	in	in	ADP
fbem-31493	1	3	business	business	NOUN
fbem-31493	1	4	,	,	PUNCT
fbem-31493	1	5	economics	economic	NOUN
fbem-31493	1	6	and	and	CCONJ
fbem-31493	1	7	management	management	NOUN
fbem-31493	1	8	issn	issn	PROPN
fbem-31493	1	9	:	:	PUNCT
fbem-31493	1	10	2766	2766	NUM
fbem-31493	1	11	-	-	PUNCT
fbem-31493	1	12	824x	824x	NUM
fbem-31493	1	13	|	|	ADJ
fbem-31493	1	14	vol	vol	NOUN
fbem-31493	1	15	.	.	PROPN
fbem-31493	1	16	20	20	NUM
fbem-31493	1	17	,	,	PUNCT
fbem-31493	1	18	no	no	INTJ
fbem-31493	1	19	.	.	NOUN
fbem-31493	1	20	2	2	NUM
fbem-31493	1	21	,	,	PUNCT
fbem-31493	1	22	2025	2025	NUM
fbem-31493	1	23	65	65	NUM
fbem-31493	1	24	analysis	analysis	NOUN
fbem-31493	1	25	on	on	ADP
fbem-31493	1	26	tax	tax	NOUN
fbem-31493	1	27	planning	planning	NOUN
fbem-31493	1	28	of	of	ADP
fbem-31493	1	29	s	s	PART
fbem-31493	1	30	liquor	liquor	NOUN
fbem-31493	1	31	industry	industry	PROPN
fbem-31493	1	32	co.	co.	PROPN
fbem-31493	1	33	,	,	PUNCT
fbem-31493	1	34	ltd	ltd	PROPN
fbem-31493	1	35	.	.	PROPN
fbem-31493	1	36	boling	boling	PROPN
fbem-31493	1	37	deng	deng	PROPN
fbem-31493	1	38	*	*	PROPN
fbem-31493	1	39	,	,	PUNCT
fbem-31493	1	40	yuan	yuan	PROPN
fbem-31493	1	41	tang	tang	PROPN
fbem-31493	1	42	sichuan	sichuan	PROPN
fbem-31493	1	43	university	university	PROPN
fbem-31493	1	44	of	of	ADP
fbem-31493	1	45	science	science	PROPN
fbem-31493	1	46	&	&	CCONJ
fbem-31493	1	47	engineering	engineering	PROPN
fbem-31493	1	48	,	,	PUNCT
fbem-31493	1	49	zigong643000	zigong643000	PROPN
fbem-31493	1	50	,	,	PUNCT
fbem-31493	1	51	china	china	PROPN
fbem-31493	1	52	*	*	PUNCT
fbem-31493	1	53	corresponding	correspond	VERB
fbem-31493	1	54	author	author	NOUN
fbem-31493	1	55	:	:	PUNCT
fbem-31493	1	56	boling	boling	PROPN
fbem-31493	1	57	deng	deng	PROPN
fbem-31493	1	58	abstract	abstract	PROPN
fbem-31493	1	59	:	:	PUNCT
fbem-31493	1	60	the	the	DET
fbem-31493	1	61	baijiu	baijiu	NOUN
fbem-31493	1	62	industry	industry	NOUN
fbem-31493	1	63	faces	face	VERB
fbem-31493	1	64	intense	intense	ADJ
fbem-31493	1	65	competition	competition	NOUN
fbem-31493	1	66	,	,	PUNCT
fbem-31493	1	67	with	with	ADP
fbem-31493	1	68	the	the	DET
fbem-31493	1	69	market	market	NOUN
fbem-31493	1	70	transitioning	transition	VERB
fbem-31493	1	71	from	from	ADP
fbem-31493	1	72	growth	growth	NOUN
fbem-31493	1	73	to	to	ADP
fbem-31493	1	74	saturation	saturation	NOUN
fbem-31493	1	75	.	.	PUNCT
fbem-31493	2	1	enterprises	enterprise	NOUN
fbem-31493	2	2	are	be	AUX
fbem-31493	2	3	shifting	shift	VERB
fbem-31493	2	4	from	from	ADP
fbem-31493	2	5	high	high	ADJ
fbem-31493	2	6	-	-	PUNCT
fbem-31493	2	7	volume	volume	NOUN
fbem-31493	2	8	production	production	NOUN
fbem-31493	2	9	to	to	ADP
fbem-31493	2	10	quality	quality	NOUN
fbem-31493	2	11	-	-	PUNCT
fbem-31493	2	12	focused	focus	VERB
fbem-31493	2	13	development	development	NOUN
fbem-31493	2	14	,	,	PUNCT
fbem-31493	2	15	leading	lead	VERB
fbem-31493	2	16	to	to	ADP
fbem-31493	2	17	increasing	increase	VERB
fbem-31493	2	18	industry	industry	NOUN
fbem-31493	2	19	consolidation	consolidation	NOUN
fbem-31493	2	20	.	.	PUNCT
fbem-31493	3	1	reducing	reduce	VERB
fbem-31493	3	2	taxes	taxis	NOUN
fbem-31493	3	3	can	can	AUX
fbem-31493	3	4	create	create	VERB
fbem-31493	3	5	favorable	favorable	ADJ
fbem-31493	3	6	conditions	condition	NOUN
fbem-31493	3	7	for	for	ADP
fbem-31493	3	8	sustainable	sustainable	ADJ
fbem-31493	3	9	business	business	NOUN
fbem-31493	3	10	operations	operation	NOUN
fbem-31493	3	11	.	.	PUNCT
fbem-31493	4	1	as	as	SCONJ
fbem-31493	4	2	value	value	NOUN
fbem-31493	4	3	-	-	PUNCT
fbem-31493	4	4	added	add	VERB
fbem-31493	4	5	tax	tax	NOUN
fbem-31493	4	6	(	(	PUNCT
fbem-31493	4	7	vat	vat	NOUN
fbem-31493	4	8	)	)	PUNCT
fbem-31493	4	9	,	,	PUNCT
fbem-31493	4	10	corporate	corporate	ADJ
fbem-31493	4	11	income	income	NOUN
fbem-31493	4	12	tax	tax	NOUN
fbem-31493	4	13	,	,	PUNCT
fbem-31493	4	14	and	and	CCONJ
fbem-31493	4	15	consumption	consumption	NOUN
fbem-31493	4	16	tax	tax	NOUN
fbem-31493	4	17	constitute	constitute	VERB
fbem-31493	4	18	the	the	DET
fbem-31493	4	19	main	main	ADJ
fbem-31493	4	20	components	component	NOUN
fbem-31493	4	21	of	of	ADP
fbem-31493	4	22	corporate	corporate	ADJ
fbem-31493	4	23	taxation	taxation	NOUN
fbem-31493	4	24	,	,	PUNCT
fbem-31493	4	25	this	this	DET
fbem-31493	4	26	study	study	NOUN
fbem-31493	4	27	analyzes	analyze	VERB
fbem-31493	4	28	these	these	DET
fbem-31493	4	29	three	three	NUM
fbem-31493	4	30	taxes	taxis	NOUN
fbem-31493	4	31	under	under	ADP
fbem-31493	4	32	current	current	ADJ
fbem-31493	4	33	policies	policy	NOUN
fbem-31493	4	34	for	for	ADP
fbem-31493	4	35	s	s	NOUN
fbem-31493	4	36	liquor	liquor	NOUN
fbem-31493	4	37	company	company	NOUN
fbem-31493	4	38	.	.	PUNCT
fbem-31493	5	1	it	it	PRON
fbem-31493	5	2	identifies	identify	VERB
fbem-31493	5	3	existing	exist	VERB
fbem-31493	5	4	shortcomings	shortcoming	NOUN
fbem-31493	5	5	in	in	ADP
fbem-31493	5	6	tax	tax	NOUN
fbem-31493	5	7	compliance	compliance	NOUN
fbem-31493	5	8	and	and	CCONJ
fbem-31493	5	9	proposes	propose	VERB
fbem-31493	5	10	optimization	optimization	NOUN
fbem-31493	5	11	strategies	strategy	NOUN
fbem-31493	5	12	for	for	ADP
fbem-31493	5	13	these	these	DET
fbem-31493	5	14	three	three	NUM
fbem-31493	5	15	categories	category	NOUN
fbem-31493	5	16	.	.	PUNCT
fbem-31493	6	1	these	these	DET
fbem-31493	6	2	measures	measure	NOUN
fbem-31493	6	3	aim	aim	VERB
fbem-31493	6	4	to	to	PART
fbem-31493	6	5	ensure	ensure	VERB
fbem-31493	6	6	s	s	PRON
fbem-31493	6	7	liquor	liquor	NOUN
fbem-31493	6	8	company	company	NOUN
fbem-31493	6	9	's	's	PART
fbem-31493	6	10	long	long	ADJ
fbem-31493	6	11	-	-	PUNCT
fbem-31493	6	12	term	term	NOUN
fbem-31493	6	13	stable	stable	ADJ
fbem-31493	6	14	development	development	NOUN
fbem-31493	6	15	while	while	SCONJ
fbem-31493	6	16	providing	provide	VERB
fbem-31493	6	17	reference	reference	NOUN
fbem-31493	6	18	insights	insight	NOUN
fbem-31493	6	19	for	for	ADP
fbem-31493	6	20	tax	tax	NOUN
fbem-31493	6	21	planning	planning	NOUN
fbem-31493	6	22	of	of	ADP
fbem-31493	6	23	other	other	ADJ
fbem-31493	6	24	liquor	liquor	NOUN
fbem-31493	6	25	enterprises	enterprise	NOUN
fbem-31493	6	26	.	.	PUNCT
fbem-31493	7	1	keywords	keyword	NOUN
fbem-31493	7	2	:	:	PUNCT
fbem-31493	7	3	liquor	liquor	NOUN
fbem-31493	7	4	industry	industry	NOUN
fbem-31493	7	5	;	;	PUNCT
fbem-31493	7	6	s	s	VERB
fbem-31493	7	7	wine	wine	NOUN
fbem-31493	7	8	industry	industry	NOUN
fbem-31493	7	9	;	;	PUNCT
fbem-31493	7	10	tax	tax	NOUN
fbem-31493	7	11	risk	risk	NOUN
fbem-31493	7	12	;	;	PUNCT
fbem-31493	7	13	tax	tax	NOUN
fbem-31493	7	14	planning	planning	NOUN
fbem-31493	7	15	.	.	PUNCT
fbem-31493	8	1	1	1	X
fbem-31493	8	2	.	.	X
fbem-31493	8	3	introduction	introduction	NOUN
fbem-31493	8	4	1.1	1.1	NUM
fbem-31493	8	5	.	.	PUNCT
fbem-31493	9	1	research	research	NOUN
fbem-31493	9	2	background	background	NOUN
fbem-31493	9	3	and	and	CCONJ
fbem-31493	9	4	significance	significance	NOUN
fbem-31493	9	5	for	for	ADP
fbem-31493	9	6	centuries	century	NOUN
fbem-31493	9	7	,	,	PUNCT
fbem-31493	9	8	baijiu	baijiu	NOUN
fbem-31493	9	9	(	(	PUNCT
fbem-31493	9	10	chinese	chinese	ADJ
fbem-31493	9	11	liquor	liquor	NOUN
fbem-31493	9	12	)	)	PUNCT
fbem-31493	9	13	has	have	AUX
fbem-31493	9	14	served	serve	VERB
fbem-31493	9	15	as	as	ADP
fbem-31493	9	16	a	a	DET
fbem-31493	9	17	cultural	cultural	ADJ
fbem-31493	9	18	symbol	symbol	NOUN
fbem-31493	9	19	of	of	ADP
fbem-31493	9	20	traditional	traditional	ADJ
fbem-31493	9	21	china	china	PROPN
fbem-31493	9	22	,	,	PUNCT
fbem-31493	9	23	maintaining	maintain	VERB
fbem-31493	9	24	its	its	PRON
fbem-31493	9	25	dominant	dominant	ADJ
fbem-31493	9	26	position	position	NOUN
fbem-31493	9	27	in	in	ADP
fbem-31493	9	28	the	the	DET
fbem-31493	9	29	nation	nation	NOUN
fbem-31493	9	30	's	's	PART
fbem-31493	9	31	alcohol	alcohol	NOUN
fbem-31493	9	32	consumption	consumption	NOUN
fbem-31493	9	33	landscape	landscape	NOUN
fbem-31493	9	34	.	.	PUNCT
fbem-31493	10	1	the	the	DET
fbem-31493	10	2	industry	industry	NOUN
fbem-31493	10	3	has	have	AUX
fbem-31493	10	4	evolved	evolve	VERB
fbem-31493	10	5	through	through	ADP
fbem-31493	10	6	three	three	NUM
fbem-31493	10	7	distinct	distinct	ADJ
fbem-31493	10	8	phases	phase	NOUN
fbem-31493	10	9	:	:	PUNCT
fbem-31493	10	10	a	a	DET
fbem-31493	10	11	golden	golden	ADJ
fbem-31493	10	12	age	age	NOUN
fbem-31493	10	13	of	of	ADP
fbem-31493	10	14	growth	growth	NOUN
fbem-31493	10	15	,	,	PUNCT
fbem-31493	10	16	a	a	DET
fbem-31493	10	17	period	period	NOUN
fbem-31493	10	18	of	of	ADP
fbem-31493	10	19	deep	deep	ADJ
fbem-31493	10	20	restructuring	restructuring	NOUN
fbem-31493	10	21	,	,	PUNCT
fbem-31493	10	22	and	and	CCONJ
fbem-31493	10	23	a	a	DET
fbem-31493	10	24	phase	phase	NOUN
fbem-31493	10	25	of	of	ADP
fbem-31493	10	26	structural	structural	ADJ
fbem-31493	10	27	recovery	recovery	NOUN
fbem-31493	10	28	,	,	PUNCT
fbem-31493	10	29	now	now	ADV
fbem-31493	10	30	entering	enter	VERB
fbem-31493	10	31	a	a	DET
fbem-31493	10	32	new	new	ADJ
fbem-31493	10	33	era	era	NOUN
fbem-31493	10	34	of	of	ADP
fbem-31493	10	35	high	high	ADJ
fbem-31493	10	36	-	-	PUNCT
fbem-31493	10	37	quality	quality	NOUN
fbem-31493	10	38	development	development	NOUN
fbem-31493	10	39	.	.	PUNCT
fbem-31493	11	1	notably	notably	ADV
fbem-31493	11	2	,	,	PUNCT
fbem-31493	11	3	competition	competition	NOUN
fbem-31493	11	4	patterns	pattern	NOUN
fbem-31493	11	5	are	be	AUX
fbem-31493	11	6	undergoing	undergo	VERB
fbem-31493	11	7	fundamental	fundamental	ADJ
fbem-31493	11	8	transformation	transformation	NOUN
fbem-31493	11	9	.	.	PUNCT
fbem-31493	12	1	market	market	NOUN
fbem-31493	12	2	dynamics	dynamic	NOUN
fbem-31493	12	3	have	have	AUX
fbem-31493	12	4	shifted	shift	VERB
fbem-31493	12	5	from	from	ADP
fbem-31493	12	6	incremental	incremental	ADJ
fbem-31493	12	7	expansion	expansion	NOUN
fbem-31493	12	8	to	to	ADP
fbem-31493	12	9	strategic	strategic	ADJ
fbem-31493	12	10	consolidation	consolidation	NOUN
fbem-31493	12	11	,	,	PUNCT
fbem-31493	12	12	with	with	ADP
fbem-31493	12	13	industry	industry	NOUN
fbem-31493	12	14	concentration	concentration	NOUN
fbem-31493	12	15	steadily	steadily	ADV
fbem-31493	12	16	increasing	increase	VERB
fbem-31493	12	17	.	.	PUNCT
fbem-31493	13	1	data	datum	NOUN
fbem-31493	13	2	from	from	ADP
fbem-31493	13	3	the	the	DET
fbem-31493	13	4	china	china	PROPN
fbem-31493	13	5	alcoholic	alcoholic	PROPN
fbem-31493	13	6	drinks	drinks	PROPN
fbem-31493	13	7	association	association	NOUN
fbem-31493	13	8	reveals	reveal	VERB
fbem-31493	13	9	that	that	SCONJ
fbem-31493	13	10	the	the	DET
fbem-31493	13	11	number	number	NOUN
fbem-31493	13	12	of	of	ADP
fbem-31493	13	13	large	large	ADJ
fbem-31493	13	14	-	-	PUNCT
fbem-31493	13	15	scale	scale	NOUN
fbem-31493	13	16	baijiu	baijiu	NOUN
fbem-31493	13	17	producers	producer	NOUN
fbem-31493	13	18	plummeted	plummet	VERB
fbem-31493	13	19	from	from	ADP
fbem-31493	13	20	1,593	1,593	NUM
fbem-31493	13	21	in	in	ADP
fbem-31493	13	22	2017	2017	NUM
fbem-31493	13	23	to	to	ADP
fbem-31493	13	24	989	989	NUM
fbem-31493	13	25	by	by	ADP
fbem-31493	13	26	2024	2024	NUM
fbem-31493	13	27	,	,	PUNCT
fbem-31493	13	28	a	a	DET
fbem-31493	13	29	trend	trend	NOUN
fbem-31493	13	30	continuing	continue	VERB
fbem-31493	13	31	unabated	unabated	ADJ
fbem-31493	13	32	.	.	PUNCT
fbem-31493	14	1	concurrently	concurrently	ADV
fbem-31493	14	2	,	,	PUNCT
fbem-31493	14	3	policy	policy	NOUN
fbem-31493	14	4	measures	measure	NOUN
fbem-31493	14	5	like	like	ADP
fbem-31493	14	6	"	"	PUNCT
fbem-31493	14	7	restricting	restrict	VERB
fbem-31493	14	8	official	official	ADJ
fbem-31493	14	9	expenditures	expenditure	NOUN
fbem-31493	14	10	"	"	PUNCT
fbem-31493	14	11	and	and	CCONJ
fbem-31493	14	12	"	"	PUNCT
fbem-31493	14	13	intensified	intensify	VERB
fbem-31493	14	14	alcohol	alcohol	NOUN
fbem-31493	14	15	-	-	PUNCT
fbem-31493	14	16	related	relate	VERB
fbem-31493	14	17	driving	driving	NOUN
fbem-31493	14	18	laws	law	NOUN
fbem-31493	14	19	,	,	PUNCT
fbem-31493	14	20	"	"	PUNCT
fbem-31493	14	21	coupled	couple	VERB
fbem-31493	14	22	with	with	ADP
fbem-31493	14	23	heightened	heighten	VERB
fbem-31493	14	24	public	public	ADJ
fbem-31493	14	25	health	health	NOUN
fbem-31493	14	26	awareness	awareness	NOUN
fbem-31493	14	27	,	,	PUNCT
fbem-31493	14	28	have	have	AUX
fbem-31493	14	29	driven	drive	VERB
fbem-31493	14	30	continuous	continuous	ADJ
fbem-31493	14	31	production	production	NOUN
fbem-31493	14	32	declines	decline	NOUN
fbem-31493	14	33	.	.	PUNCT
fbem-31493	15	1	statistics	statistic	NOUN
fbem-31493	15	2	from	from	ADP
fbem-31493	15	3	the	the	DET
fbem-31493	15	4	national	national	PROPN
fbem-31493	15	5	bureau	bureau	PROPN
fbem-31493	15	6	of	of	ADP
fbem-31493	15	7	statistics	statistic	NOUN
fbem-31493	15	8	confirm	confirm	VERB
fbem-31493	15	9	that	that	SCONJ
fbem-31493	15	10	china	china	PROPN
fbem-31493	15	11	's	's	PART
fbem-31493	15	12	baijiu	baijiu	NOUN
fbem-31493	15	13	output	output	NOUN
fbem-31493	15	14	has	have	AUX
fbem-31493	15	15	maintained	maintain	VERB
fbem-31493	15	16	an	an	DET
fbem-31493	15	17	eight	eight	NUM
fbem-31493	15	18	-	-	PUNCT
fbem-31493	15	19	year	year	NOUN
fbem-31493	15	20	downward	downward	ADJ
fbem-31493	15	21	trajectory	trajectory	NOUN
fbem-31493	15	22	.	.	PUNCT
fbem-31493	16	1	in	in	ADP
fbem-31493	16	2	this	this	DET
fbem-31493	16	3	context	context	NOUN
fbem-31493	16	4	,	,	PUNCT
fbem-31493	16	5	chinese	chinese	ADJ
fbem-31493	16	6	liquor	liquor	NOUN
fbem-31493	16	7	enterprises	enterprise	NOUN
fbem-31493	16	8	are	be	AUX
fbem-31493	16	9	facing	face	VERB
fbem-31493	16	10	unprecedented	unprecedented	ADJ
fbem-31493	16	11	survival	survival	NOUN
fbem-31493	16	12	pressures	pressure	NOUN
fbem-31493	16	13	and	and	CCONJ
fbem-31493	16	14	development	development	NOUN
fbem-31493	16	15	challenges	challenge	NOUN
fbem-31493	16	16	.	.	PUNCT
fbem-31493	17	1	to	to	PART
fbem-31493	17	2	sustain	sustain	VERB
fbem-31493	17	3	growth	growth	NOUN
fbem-31493	17	4	in	in	ADP
fbem-31493	17	5	the	the	DET
fbem-31493	17	6	fiercely	fiercely	ADV
fbem-31493	17	7	competitive	competitive	ADJ
fbem-31493	17	8	market	market	NOUN
fbem-31493	17	9	,	,	PUNCT
fbem-31493	17	10	companies	company	NOUN
fbem-31493	17	11	must	must	AUX
fbem-31493	17	12	enhance	enhance	VERB
fbem-31493	17	13	their	their	PRON
fbem-31493	17	14	competitiveness	competitiveness	NOUN
fbem-31493	17	15	,	,	PUNCT
fbem-31493	17	16	with	with	ADP
fbem-31493	17	17	tax	tax	NOUN
fbem-31493	17	18	planning	planning	NOUN
fbem-31493	17	19	directly	directly	ADV
fbem-31493	17	20	impacting	impact	VERB
fbem-31493	17	21	both	both	DET
fbem-31493	17	22	market	market	NOUN
fbem-31493	17	23	competitiveness	competitiveness	NOUN
fbem-31493	17	24	and	and	CCONJ
fbem-31493	17	25	sustainable	sustainable	ADJ
fbem-31493	17	26	development	development	NOUN
fbem-31493	17	27	capabilities	capability	NOUN
fbem-31493	17	28	[	[	X
fbem-31493	17	29	1	1	NUM
fbem-31493	17	30	]	]	PUNCT
fbem-31493	17	31	.	.	PUNCT
fbem-31493	18	1	effective	effective	ADJ
fbem-31493	18	2	tax	tax	NOUN
fbem-31493	18	3	planning	planning	NOUN
fbem-31493	18	4	ensures	ensure	VERB
fbem-31493	18	5	efficient	efficient	ADJ
fbem-31493	18	6	capital	capital	NOUN
fbem-31493	18	7	allocation	allocation	NOUN
fbem-31493	18	8	across	across	ADP
fbem-31493	18	9	operational	operational	ADJ
fbem-31493	18	10	stages	stage	NOUN
fbem-31493	18	11	through	through	ADP
fbem-31493	18	12	strategic	strategic	ADJ
fbem-31493	18	13	fund	fund	NOUN
fbem-31493	18	14	management	management	NOUN
fbem-31493	18	15	,	,	PUNCT
fbem-31493	18	16	thereby	thereby	ADV
fbem-31493	18	17	improving	improve	VERB
fbem-31493	18	18	overall	overall	ADJ
fbem-31493	18	19	corporate	corporate	ADJ
fbem-31493	18	20	efficiency	efficiency	NOUN
fbem-31493	18	21	[	[	X
fbem-31493	18	22	2	2	NUM
fbem-31493	18	23	]	]	PUNCT
fbem-31493	18	24	.	.	PUNCT
fbem-31493	19	1	the	the	DET
fbem-31493	19	2	critical	critical	ADJ
fbem-31493	19	3	issue	issue	NOUN
fbem-31493	19	4	now	now	ADV
fbem-31493	19	5	is	be	AUX
fbem-31493	19	6	how	how	SCONJ
fbem-31493	19	7	to	to	PART
fbem-31493	19	8	optimize	optimize	VERB
fbem-31493	19	9	core	core	NOUN
fbem-31493	19	10	competitiveness	competitiveness	NOUN
fbem-31493	19	11	through	through	ADP
fbem-31493	19	12	management	management	NOUN
fbem-31493	19	13	measures	measure	NOUN
fbem-31493	19	14	like	like	ADP
fbem-31493	19	15	tax	tax	NOUN
fbem-31493	19	16	planning	planning	NOUN
fbem-31493	19	17	,	,	PUNCT
fbem-31493	19	18	ultimately	ultimately	ADV
fbem-31493	19	19	achieving	achieve	VERB
fbem-31493	19	20	sustainable	sustainable	ADJ
fbem-31493	19	21	development	development	NOUN
fbem-31493	19	22	during	during	ADP
fbem-31493	19	23	the	the	DET
fbem-31493	19	24	industry	industry	NOUN
fbem-31493	19	25	's	's	PART
fbem-31493	19	26	transformation	transformation	NOUN
fbem-31493	19	27	and	and	CCONJ
fbem-31493	19	28	upgrading	upgrading	NOUN
fbem-31493	19	29	process	process	NOUN
fbem-31493	19	30	.	.	PUNCT
fbem-31493	20	1	in	in	ADP
fbem-31493	20	2	china	china	PROPN
fbem-31493	20	3	,	,	PUNCT
fbem-31493	20	4	the	the	DET
fbem-31493	20	5	liquor	liquor	NOUN
fbem-31493	20	6	industry	industry	NOUN
fbem-31493	20	7	faces	face	VERB
fbem-31493	20	8	significant	significant	ADJ
fbem-31493	20	9	tax	tax	NOUN
fbem-31493	20	10	burdens	burden	NOUN
fbem-31493	20	11	,	,	PUNCT
fbem-31493	20	12	primarily	primarily	ADV
fbem-31493	20	13	involving	involve	VERB
fbem-31493	20	14	value	value	NOUN
fbem-31493	20	15	-	-	PUNCT
fbem-31493	20	16	added	add	VERB
fbem-31493	20	17	tax	tax	NOUN
fbem-31493	20	18	(	(	PUNCT
fbem-31493	20	19	vat	vat	NOUN
fbem-31493	20	20	)	)	PUNCT
fbem-31493	20	21	,	,	PUNCT
fbem-31493	20	22	consumption	consumption	NOUN
fbem-31493	20	23	tax	tax	NOUN
fbem-31493	20	24	,	,	PUNCT
fbem-31493	20	25	and	and	CCONJ
fbem-31493	20	26	corporate	corporate	ADJ
fbem-31493	20	27	income	income	NOUN
fbem-31493	20	28	tax	tax	NOUN
fbem-31493	20	29	.	.	PUNCT
fbem-31493	21	1	moreover	moreover	ADV
fbem-31493	21	2	,	,	PUNCT
fbem-31493	21	3	varying	vary	VERB
fbem-31493	21	4	tax	tax	NOUN
fbem-31493	21	5	policies	policy	NOUN
fbem-31493	21	6	across	across	ADP
fbem-31493	21	7	provinces	province	NOUN
fbem-31493	21	8	create	create	VERB
fbem-31493	21	9	challenges	challenge	NOUN
fbem-31493	21	10	for	for	ADP
fbem-31493	21	11	nationally	nationally	ADV
fbem-31493	21	12	operating	operate	VERB
fbem-31493	21	13	liquor	liquor	NOUN
fbem-31493	21	14	enterprises	enterprise	NOUN
fbem-31493	21	15	in	in	ADP
fbem-31493	21	16	implementing	implement	VERB
fbem-31493	21	17	effective	effective	ADJ
fbem-31493	21	18	tax	tax	NOUN
fbem-31493	21	19	planning	planning	NOUN
fbem-31493	21	20	.	.	PUNCT
fbem-31493	22	1	by	by	ADP
fbem-31493	22	2	assisting	assist	VERB
fbem-31493	22	3	s	s	PART
fbem-31493	22	4	liquor	liquor	NOUN
fbem-31493	22	5	industry	industry	PROPN
fbem-31493	22	6	co.	co.	PROPN
fbem-31493	22	7	,	,	PUNCT
fbem-31493	22	8	ltd	ltd	PROPN
fbem-31493	22	9	.	.	PROPN
fbem-31493	22	10	in	in	ADP
fbem-31493	22	11	policy	policy	NOUN
fbem-31493	22	12	interpretation	interpretation	NOUN
fbem-31493	22	13	and	and	CCONJ
fbem-31493	22	14	strategic	strategic	ADJ
fbem-31493	22	15	tax	tax	NOUN
fbem-31493	22	16	optimization	optimization	NOUN
fbem-31493	22	17	,	,	PUNCT
fbem-31493	22	18	three	three	NUM
fbem-31493	22	19	key	key	ADJ
fbem-31493	22	20	benefits	benefit	NOUN
fbem-31493	22	21	emerge	emerge	VERB
fbem-31493	22	22	:	:	PUNCT
fbem-31493	22	23	first	first	ADV
fbem-31493	22	24	,	,	PUNCT
fbem-31493	22	25	it	it	PRON
fbem-31493	22	26	helps	help	VERB
fbem-31493	22	27	reduce	reduce	VERB
fbem-31493	22	28	tax	tax	NOUN
fbem-31493	22	29	liabilities	liability	NOUN
fbem-31493	22	30	and	and	CCONJ
fbem-31493	22	31	unnecessary	unnecessary	ADJ
fbem-31493	22	32	expenditures	expenditure	NOUN
fbem-31493	22	33	for	for	ADP
fbem-31493	22	34	s	s	NOUN
fbem-31493	22	35	liquor	liquor	NOUN
fbem-31493	22	36	,	,	PUNCT
fbem-31493	22	37	thereby	thereby	ADV
fbem-31493	22	38	enhancing	enhance	VERB
fbem-31493	22	39	overall	overall	ADJ
fbem-31493	22	40	corporate	corporate	ADJ
fbem-31493	22	41	value	value	NOUN
fbem-31493	22	42	and	and	CCONJ
fbem-31493	22	43	fostering	foster	VERB
fbem-31493	22	44	sustainable	sustainable	ADJ
fbem-31493	22	45	growth	growth	NOUN
fbem-31493	22	46	.	.	PUNCT
fbem-31493	23	1	second	second	ADJ
fbem-31493	23	2	,	,	PUNCT
fbem-31493	23	3	it	it	PRON
fbem-31493	23	4	provides	provide	VERB
fbem-31493	23	5	actionable	actionable	ADJ
fbem-31493	23	6	references	reference	NOUN
fbem-31493	23	7	for	for	ADP
fbem-31493	23	8	tax	tax	NOUN
fbem-31493	23	9	planning	planning	NOUN
fbem-31493	23	10	strategies	strategy	NOUN
fbem-31493	23	11	in	in	ADP
fbem-31493	23	12	other	other	ADJ
fbem-31493	23	13	liquor	liquor	NOUN
fbem-31493	23	14	companies	company	NOUN
fbem-31493	23	15	.	.	PUNCT
fbem-31493	24	1	third	third	ADJ
fbem-31493	24	2	,	,	PUNCT
fbem-31493	24	3	through	through	ADP
fbem-31493	24	4	lawful	lawful	ADJ
fbem-31493	24	5	tax	tax	NOUN
fbem-31493	24	6	planning	planning	NOUN
fbem-31493	24	7	that	that	PRON
fbem-31493	24	8	balances	balance	NOUN
fbem-31493	24	9	legally	legally	ADV
fbem-31493	24	10	compliant	compliant	ADJ
fbem-31493	24	11	tax	tax	NOUN
fbem-31493	24	12	reductions	reduction	NOUN
fbem-31493	24	13	with	with	ADP
fbem-31493	24	14	regulatory	regulatory	ADJ
fbem-31493	24	15	compliance	compliance	NOUN
fbem-31493	24	16	,	,	PUNCT
fbem-31493	24	17	this	this	DET
fbem-31493	24	18	initiative	initiative	NOUN
fbem-31493	24	19	contributes	contribute	VERB
fbem-31493	24	20	to	to	ADP
fbem-31493	24	21	advancing	advance	VERB
fbem-31493	24	22	china	china	PROPN
fbem-31493	24	23	's	's	PART
fbem-31493	24	24	tax	tax	NOUN
fbem-31493	24	25	governance	governance	NOUN
fbem-31493	24	26	framework	framework	NOUN
fbem-31493	24	27	.	.	PUNCT
fbem-31493	25	1	1.2	1.2	NUM
fbem-31493	25	2	.	.	PUNCT
fbem-31493	25	3	research	research	NOUN
fbem-31493	25	4	methods	method	NOUN
fbem-31493	25	5	1.2.1	1.2.1	NUM
fbem-31493	25	6	.	.	PUNCT
fbem-31493	26	1	literature	literature	NOUN
fbem-31493	26	2	analysis	analysis	NOUN
fbem-31493	26	3	method	method	NOUN
fbem-31493	26	4	this	this	DET
fbem-31493	26	5	study	study	NOUN
fbem-31493	26	6	employs	employ	VERB
fbem-31493	26	7	literature	literature	NOUN
fbem-31493	26	8	analysis	analysis	NOUN
fbem-31493	26	9	to	to	PART
fbem-31493	26	10	examine	examine	VERB
fbem-31493	26	11	policy	policy	NOUN
fbem-31493	26	12	documents	document	NOUN
fbem-31493	26	13	and	and	CCONJ
fbem-31493	26	14	tax	tax	NOUN
fbem-31493	26	15	incentive	incentive	NOUN
fbem-31493	26	16	measures	measure	NOUN
fbem-31493	26	17	for	for	ADP
fbem-31493	26	18	the	the	DET
fbem-31493	26	19	chinese	chinese	ADJ
fbem-31493	26	20	liquor	liquor	NOUN
fbem-31493	26	21	industry	industry	NOUN
fbem-31493	26	22	.	.	PUNCT
fbem-31493	27	1	through	through	ADP
fbem-31493	27	2	systematic	systematic	ADJ
fbem-31493	27	3	research	research	NOUN
fbem-31493	27	4	using	use	VERB
fbem-31493	27	5	search	search	NOUN
fbem-31493	27	6	engines	engine	NOUN
fbem-31493	27	7	like	like	ADP
fbem-31493	27	8	wanfang	wanfang	PROPN
fbem-31493	27	9	and	and	CCONJ
fbem-31493	27	10	cnki	cnki	ADJ
fbem-31493	27	11	,	,	PUNCT
fbem-31493	27	12	we	we	PRON
fbem-31493	27	13	systematically	systematically	ADV
fbem-31493	27	14	identify	identify	VERB
fbem-31493	27	15	relevant	relevant	ADJ
fbem-31493	27	16	academic	academic	ADJ
fbem-31493	27	17	papers	paper	NOUN
fbem-31493	27	18	and	and	CCONJ
fbem-31493	27	19	journal	journal	NOUN
fbem-31493	27	20	articles	article	NOUN
fbem-31493	27	21	.	.	PUNCT
fbem-31493	28	1	by	by	ADP
fbem-31493	28	2	synthesizing	synthesize	VERB
fbem-31493	28	3	expert	expert	ADJ
fbem-31493	28	4	insights	insight	NOUN
fbem-31493	28	5	and	and	CCONJ
fbem-31493	28	6	scholarly	scholarly	ADJ
fbem-31493	28	7	findings	finding	NOUN
fbem-31493	28	8	,	,	PUNCT
fbem-31493	28	9	this	this	DET
fbem-31493	28	10	work	work	NOUN
fbem-31493	28	11	establishes	establish	VERB
fbem-31493	28	12	a	a	DET
fbem-31493	28	13	comprehensive	comprehensive	ADJ
fbem-31493	28	14	framework	framework	NOUN
fbem-31493	28	15	for	for	ADP
fbem-31493	28	16	tax	tax	NOUN
fbem-31493	28	17	planning	planning	NOUN
fbem-31493	28	18	strategies	strategy	NOUN
fbem-31493	28	19	in	in	ADP
fbem-31493	28	20	the	the	DET
fbem-31493	28	21	s	s	NOUN
fbem-31493	28	22	liquor	liquor	NOUN
fbem-31493	28	23	industry	industry	NOUN
fbem-31493	28	24	.	.	PUNCT
fbem-31493	29	1	1.2.2	1.2.2	X
fbem-31493	29	2	.	.	PUNCT
fbem-31493	29	3	case	case	NOUN
fbem-31493	29	4	analysis	analysis	NOUN
fbem-31493	29	5	method	method	NOUN
fbem-31493	29	6	taking	take	VERB
fbem-31493	29	7	s	s	NOUN
fbem-31493	29	8	liquor	liquor	NOUN
fbem-31493	29	9	industry	industry	PROPN
fbem-31493	29	10	co.	co.	PROPN
fbem-31493	29	11	,	,	PUNCT
fbem-31493	29	12	ltd	ltd	PROPN
fbem-31493	29	13	.	.	PROPN
fbem-31493	30	1	as	as	ADP
fbem-31493	30	2	an	an	DET
fbem-31493	30	3	example	example	NOUN
fbem-31493	30	4	,	,	PUNCT
fbem-31493	30	5	the	the	DET
fbem-31493	30	6	author	author	NOUN
fbem-31493	30	7	analyzes	analyze	VERB
fbem-31493	30	8	the	the	DET
fbem-31493	30	9	tax	tax	NOUN
fbem-31493	30	10	status	status	NOUN
fbem-31493	30	11	quo	quo	NOUN
fbem-31493	30	12	of	of	ADP
fbem-31493	30	13	the	the	DET
fbem-31493	30	14	enterprise	enterprise	NOUN
fbem-31493	30	15	,	,	PUNCT
fbem-31493	30	16	finds	find	VERB
fbem-31493	30	17	out	out	ADP
fbem-31493	30	18	its	its	PRON
fbem-31493	30	19	shortcomings	shortcoming	NOUN
fbem-31493	30	20	and	and	CCONJ
fbem-31493	30	21	optimizes	optimize	VERB
fbem-31493	30	22	them	they	PRON
fbem-31493	30	23	,	,	PUNCT
fbem-31493	30	24	so	so	SCONJ
fbem-31493	30	25	as	as	SCONJ
fbem-31493	30	26	to	to	PART
fbem-31493	30	27	get	get	VERB
fbem-31493	30	28	the	the	DET
fbem-31493	30	29	tax	tax	NOUN
fbem-31493	30	30	planning	planning	NOUN
fbem-31493	30	31	ideas	idea	NOUN
fbem-31493	30	32	of	of	ADP
fbem-31493	30	33	s	s	PART
fbem-31493	30	34	wine	wine	NOUN
fbem-31493	30	35	.	.	PUNCT
fbem-31493	31	1	2	2	X
fbem-31493	31	2	.	.	NUM
fbem-31493	31	3	related	relate	VERB
fbem-31493	31	4	concepts	concept	NOUN
fbem-31493	31	5	and	and	CCONJ
fbem-31493	31	6	theoretical	theoretical	ADJ
fbem-31493	31	7	basis	basis	NOUN
fbem-31493	31	8	2.1	2.1	NUM
fbem-31493	31	9	.	.	PUNCT
fbem-31493	31	10	concept	concept	NOUN
fbem-31493	31	11	of	of	ADP
fbem-31493	31	12	tax	tax	NOUN
fbem-31493	31	13	planning	planning	NOUN
fbem-31493	31	14	tax	tax	NOUN
fbem-31493	31	15	planning	planning	NOUN
fbem-31493	31	16	refers	refer	VERB
fbem-31493	31	17	to	to	ADP
fbem-31493	31	18	the	the	DET
fbem-31493	31	19	method	method	NOUN
fbem-31493	31	20	where	where	SCONJ
fbem-31493	31	21	taxpayers	taxpayer	NOUN
fbem-31493	31	22	,	,	PUNCT
fbem-31493	31	23	in	in	ADP
fbem-31493	31	24	compliance	compliance	NOUN
fbem-31493	31	25	with	with	ADP
fbem-31493	31	26	laws	law	NOUN
fbem-31493	31	27	and	and	CCONJ
fbem-31493	31	28	relevant	relevant	ADJ
fbem-31493	31	29	tax	tax	NOUN
fbem-31493	31	30	policies	policy	NOUN
fbem-31493	31	31	,	,	PUNCT
fbem-31493	31	32	make	make	VERB
fbem-31493	31	33	reasonable	reasonable	ADJ
fbem-31493	31	34	arrangements	arrangement	NOUN
fbem-31493	31	35	for	for	ADP
fbem-31493	31	36	business	business	NOUN
fbem-31493	31	37	operations	operation	NOUN
fbem-31493	31	38	,	,	PUNCT
fbem-31493	31	39	investment	investment	NOUN
fbem-31493	31	40	activities	activity	NOUN
fbem-31493	31	41	,	,	PUNCT
fbem-31493	31	42	financing	financing	NOUN
fbem-31493	31	43	activities	activity	NOUN
fbem-31493	31	44	,	,	PUNCT
fbem-31493	31	45	etc	etc	X
fbem-31493	31	46	.	.	X
fbem-31493	31	47	,	,	PUNCT
fbem-31493	31	48	to	to	PART
fbem-31493	31	49	help	help	VERB
fbem-31493	31	50	enterprises	enterprise	NOUN
fbem-31493	31	51	achieve	achieve	VERB
fbem-31493	31	52	the	the	DET
fbem-31493	31	53	goal	goal	NOUN
fbem-31493	31	54	of	of	ADP
fbem-31493	31	55	reducing	reduce	VERB
fbem-31493	31	56	tax	tax	NOUN
fbem-31493	31	57	burdens	burden	NOUN
fbem-31493	31	58	.	.	PUNCT
fbem-31493	32	1	it	it	PRON
fbem-31493	32	2	serves	serve	VERB
fbem-31493	32	3	as	as	ADP
fbem-31493	32	4	a	a	DET
fbem-31493	32	5	long	long	ADJ
fbem-31493	32	6	-	-	PUNCT
fbem-31493	32	7	term	term	NOUN
fbem-31493	32	8	strategy	strategy	NOUN
fbem-31493	32	9	to	to	PART
fbem-31493	32	10	minimize	minimize	VERB
fbem-31493	32	11	tax	tax	NOUN
fbem-31493	32	12	liabilities	liability	NOUN
fbem-31493	32	13	while	while	SCONJ
fbem-31493	32	14	considering	consider	VERB
fbem-31493	32	15	corporate	corporate	ADJ
fbem-31493	32	16	development	development	NOUN
fbem-31493	32	17	.	.	PUNCT
fbem-31493	33	1	the	the	DET
fbem-31493	33	2	core	core	NOUN
fbem-31493	33	3	of	of	ADP
fbem-31493	33	4	tax	tax	NOUN
fbem-31493	33	5	planning	planning	NOUN
fbem-31493	33	6	lies	lie	VERB
fbem-31493	33	7	in	in	ADP
fbem-31493	33	8	compliance	compliance	NOUN
fbem-31493	33	9	and	and	CCONJ
fbem-31493	33	10	legality	legality	NOUN
fbem-31493	33	11	[	[	X
fbem-31493	33	12	3	3	NUM
fbem-31493	33	13	]	]	PUNCT
fbem-31493	33	14	.	.	PUNCT
fbem-31493	34	1	unlike	unlike	ADP
fbem-31493	34	2	tax	tax	NOUN
fbem-31493	34	3	-	-	PUNCT
fbem-31493	34	4	saving	saving	NOUN
fbem-31493	34	5	,	,	PUNCT
fbem-31493	34	6	which	which	PRON
fbem-31493	34	7	also	also	ADV
fbem-31493	34	8	operates	operate	VERB
fbem-31493	34	9	within	within	ADP
fbem-31493	34	10	legal	legal	ADJ
fbem-31493	34	11	boundaries	boundary	NOUN
fbem-31493	34	12	but	but	CCONJ
fbem-31493	34	13	primarily	primarily	ADV
fbem-31493	34	14	aims	aim	VERB
fbem-31493	34	15	to	to	PART
fbem-31493	34	16	maximize	maximize	VERB
fbem-31493	34	17	post	post	ADJ
fbem-31493	34	18	-	-	ADJ
fbem-31493	34	19	tax	tax	ADJ
fbem-31493	34	20	profits	profit	NOUN
fbem-31493	34	21	,	,	PUNCT
fbem-31493	34	22	tax	tax	NOUN
fbem-31493	34	23	-	-	PUNCT
fbem-31493	34	24	saving	saving	NOUN
fbem-31493	34	25	may	may	AUX
fbem-31493	34	26	not	not	PART
fbem-31493	34	27	be	be	AUX
fbem-31493	34	28	conducive	conducive	ADJ
fbem-31493	34	29	to	to	ADP
fbem-31493	34	30	long	long	ADJ
fbem-31493	34	31	-	-	PUNCT
fbem-31493	34	32	term	term	NOUN
fbem-31493	34	33	enterprise	enterprise	NOUN
fbem-31493	34	34	development	development	NOUN
fbem-31493	34	35	.	.	PUNCT
fbem-31493	35	1	66	66	NUM
fbem-31493	35	2	2.2	2.2	NUM
fbem-31493	35	3	.	.	PUNCT
fbem-31493	36	1	principles	principle	NOUN
fbem-31493	36	2	of	of	ADP
fbem-31493	36	3	tax	tax	NOUN
fbem-31493	36	4	planning	planning	NOUN
fbem-31493	36	5	the	the	DET
fbem-31493	36	6	principles	principle	NOUN
fbem-31493	36	7	of	of	ADP
fbem-31493	36	8	tax	tax	NOUN
fbem-31493	36	9	planning	planning	NOUN
fbem-31493	36	10	are	be	AUX
fbem-31493	36	11	threefold	threefold	ADV
fbem-31493	36	12	:	:	PUNCT
fbem-31493	36	13	first	first	ADJ
fbem-31493	36	14	,	,	PUNCT
fbem-31493	36	15	legality	legality	NOUN
fbem-31493	36	16	–	–	PUNCT
fbem-31493	36	17	tax	tax	NOUN
fbem-31493	36	18	planning	planning	NOUN
fbem-31493	36	19	must	must	AUX
fbem-31493	36	20	be	be	AUX
fbem-31493	36	21	conducted	conduct	VERB
fbem-31493	36	22	within	within	ADP
fbem-31493	36	23	legal	legal	ADJ
fbem-31493	36	24	boundaries	boundary	NOUN
fbem-31493	36	25	.	.	PUNCT
fbem-31493	37	1	second	second	ADJ
fbem-31493	37	2	,	,	PUNCT
fbem-31493	37	3	proactive	proactive	ADJ
fbem-31493	37	4	preparation	preparation	NOUN
fbem-31493	37	5	–	–	PUNCT
fbem-31493	37	6	this	this	PRON
fbem-31493	37	7	ensures	ensure	VERB
fbem-31493	37	8	both	both	DET
fbem-31493	37	9	sufficient	sufficient	ADJ
fbem-31493	37	10	time	time	NOUN
fbem-31493	37	11	for	for	ADP
fbem-31493	37	12	implementation	implementation	NOUN
fbem-31493	37	13	and	and	CCONJ
fbem-31493	37	14	compliance	compliance	NOUN
fbem-31493	37	15	with	with	ADP
fbem-31493	37	16	regulations	regulation	NOUN
fbem-31493	37	17	,	,	PUNCT
fbem-31493	37	18	as	as	SCONJ
fbem-31493	37	19	delayed	delay	VERB
fbem-31493	37	20	planning	planning	NOUN
fbem-31493	37	21	could	could	AUX
fbem-31493	37	22	lead	lead	VERB
fbem-31493	37	23	to	to	ADP
fbem-31493	37	24	tax	tax	NOUN
fbem-31493	37	25	evasion	evasion	NOUN
fbem-31493	37	26	.	.	PUNCT
fbem-31493	38	1	third	third	ADJ
fbem-31493	38	2	,	,	PUNCT
fbem-31493	38	3	avoiding	avoid	VERB
fbem-31493	38	4	fraudulent	fraudulent	ADJ
fbem-31493	38	5	invoicing	invoicing	NOUN
fbem-31493	38	6	–	–	PUNCT
fbem-31493	38	7	maintaining	maintain	VERB
fbem-31493	38	8	business	business	NOUN
fbem-31493	38	9	authenticity	authenticity	NOUN
fbem-31493	38	10	while	while	SCONJ
fbem-31493	38	11	ensuring	ensure	VERB
fbem-31493	38	12	proper	proper	ADJ
fbem-31493	38	13	documentation	documentation	NOUN
fbem-31493	38	14	alignment	alignment	NOUN
fbem-31493	38	15	between	between	ADP
fbem-31493	38	16	funds	fund	NOUN
fbem-31493	38	17	,	,	PUNCT
fbem-31493	38	18	invoices	invoice	NOUN
fbem-31493	38	19	,	,	PUNCT
fbem-31493	38	20	contracts	contract	NOUN
fbem-31493	38	21	,	,	PUNCT
fbem-31493	38	22	and	and	CCONJ
fbem-31493	38	23	goods	good	NOUN
fbem-31493	38	24	.	.	PUNCT
fbem-31493	39	1	2.3	2.3	NUM
fbem-31493	39	2	.	.	PUNCT
fbem-31493	39	3	tax	tax	NOUN
fbem-31493	39	4	burden	burden	NOUN
fbem-31493	39	5	equilibrium	equilibrium	NOUN
fbem-31493	39	6	theory	theory	NOUN
fbem-31493	39	7	in	in	ADP
fbem-31493	39	8	this	this	DET
fbem-31493	39	9	theory	theory	NOUN
fbem-31493	39	10	,	,	PUNCT
fbem-31493	39	11	it	it	PRON
fbem-31493	39	12	is	be	AUX
fbem-31493	39	13	assumed	assume	VERB
fbem-31493	39	14	that	that	SCONJ
fbem-31493	39	15	general	general	ADJ
fbem-31493	39	16	taxpayers	taxpayer	NOUN
fbem-31493	39	17	and	and	CCONJ
fbem-31493	39	18	small	small	ADJ
fbem-31493	39	19	-	-	PUNCT
fbem-31493	39	20	scale	scale	NOUN
fbem-31493	39	21	taxpayers	taxpayer	NOUN
fbem-31493	39	22	bear	bear	VERB
fbem-31493	39	23	the	the	DET
fbem-31493	39	24	same	same	ADJ
fbem-31493	39	25	tax	tax	NOUN
fbem-31493	39	26	burden	burden	NOUN
fbem-31493	39	27	.	.	PUNCT
fbem-31493	40	1	the	the	DET
fbem-31493	40	2	tax	tax	NOUN
fbem-31493	40	3	burden	burden	NOUN
fbem-31493	40	4	balance	balance	NOUN
fbem-31493	40	5	point	point	NOUN
fbem-31493	40	6	is	be	AUX
fbem-31493	40	7	the	the	DET
fbem-31493	40	8	value	value	NOUN
fbem-31493	40	9	-	-	PUNCT
fbem-31493	40	10	added	add	VERB
fbem-31493	40	11	rate	rate	NOUN
fbem-31493	40	12	when	when	SCONJ
fbem-31493	40	13	the	the	DET
fbem-31493	40	14	actual	actual	ADJ
fbem-31493	40	15	tax	tax	NOUN
fbem-31493	40	16	burden	burden	NOUN
fbem-31493	40	17	rate	rate	NOUN
fbem-31493	40	18	of	of	ADP
fbem-31493	40	19	general	general	ADJ
fbem-31493	40	20	taxpayers	taxpayer	NOUN
fbem-31493	40	21	equals	equal	VERB
fbem-31493	40	22	that	that	PRON
fbem-31493	40	23	of	of	ADP
fbem-31493	40	24	small	small	ADJ
fbem-31493	40	25	-	-	PUNCT
fbem-31493	40	26	scale	scale	NOUN
fbem-31493	40	27	taxpayers	taxpayer	NOUN
fbem-31493	40	28	.	.	PUNCT
fbem-31493	41	1	3	3	X
fbem-31493	41	2	.	.	X
fbem-31493	41	3	current	current	ADJ
fbem-31493	41	4	situation	situation	NOUN
fbem-31493	41	5	of	of	ADP
fbem-31493	41	6	taxation	taxation	NOUN
fbem-31493	41	7	in	in	ADP
fbem-31493	41	8	s	s	PART
fbem-31493	41	9	liquor	liquor	NOUN
fbem-31493	41	10	industry	industry	PROPN
fbem-31493	41	11	co.	co.	PROPN
fbem-31493	41	12	,	,	PUNCT
fbem-31493	41	13	ltd	ltd	PROPN
fbem-31493	41	14	3.1	3.1	NUM
fbem-31493	41	15	.	.	PUNCT
fbem-31493	42	1	tax	tax	NOUN
fbem-31493	42	2	policy	policy	NOUN
fbem-31493	42	3	of	of	ADP
fbem-31493	42	4	liquor	liquor	NOUN
fbem-31493	42	5	industry	industry	NOUN
fbem-31493	42	6	vat	vat	NOUN
fbem-31493	42	7	related	relate	VERB
fbem-31493	42	8	policies	policy	NOUN
fbem-31493	42	9	the	the	DET
fbem-31493	42	10	vat	vat	NOUN
fbem-31493	42	11	rate	rate	NOUN
fbem-31493	42	12	for	for	ADP
fbem-31493	42	13	general	general	ADJ
fbem-31493	42	14	taxpayers	taxpayer	NOUN
fbem-31493	42	15	in	in	ADP
fbem-31493	42	16	the	the	DET
fbem-31493	42	17	liquor	liquor	NOUN
fbem-31493	42	18	industry	industry	NOUN
fbem-31493	42	19	is	be	AUX
fbem-31493	42	20	13	13	NUM
fbem-31493	42	21	percent	percent	NOUN
fbem-31493	42	22	,	,	PUNCT
fbem-31493	42	23	and	and	CCONJ
fbem-31493	42	24	for	for	ADP
fbem-31493	42	25	small	small	ADJ
fbem-31493	42	26	-	-	PUNCT
fbem-31493	42	27	scale	scale	NOUN
fbem-31493	42	28	taxpayers	taxpayer	NOUN
fbem-31493	42	29	it	it	PRON
fbem-31493	42	30	is	be	AUX
fbem-31493	42	31	3	3	NUM
fbem-31493	42	32	percent	percent	NOUN
fbem-31493	42	33	.	.	PUNCT
fbem-31493	43	1	income	income	NOUN
fbem-31493	43	2	tax	tax	NOUN
fbem-31493	43	3	related	relate	VERB
fbem-31493	43	4	policies	policy	NOUN
fbem-31493	43	5	the	the	DET
fbem-31493	43	6	enterprise	enterprise	NOUN
fbem-31493	43	7	income	income	NOUN
fbem-31493	43	8	tax	tax	NOUN
fbem-31493	43	9	rate	rate	NOUN
fbem-31493	43	10	for	for	ADP
fbem-31493	43	11	liquor	liquor	NOUN
fbem-31493	43	12	industry	industry	NOUN
fbem-31493	43	13	is	be	AUX
fbem-31493	43	14	25	25	NUM
fbem-31493	43	15	%	%	NOUN
fbem-31493	43	16	.	.	PUNCT
fbem-31493	44	1	consumption	consumption	NOUN
fbem-31493	44	2	tax	tax	NOUN
fbem-31493	44	3	related	relate	VERB
fbem-31493	44	4	policies	policy	NOUN
fbem-31493	44	5	the	the	DET
fbem-31493	44	6	consumption	consumption	NOUN
fbem-31493	44	7	tax	tax	NOUN
fbem-31493	44	8	for	for	ADP
fbem-31493	44	9	the	the	DET
fbem-31493	44	10	liquor	liquor	NOUN
fbem-31493	44	11	industry	industry	NOUN
fbem-31493	44	12	is	be	AUX
fbem-31493	44	13	calculated	calculate	VERB
fbem-31493	44	14	using	use	VERB
fbem-31493	44	15	a	a	DET
fbem-31493	44	16	20	20	NUM
fbem-31493	44	17	%	%	NOUN
fbem-31493	44	18	proportional	proportional	ADJ
fbem-31493	44	19	rate	rate	NOUN
fbem-31493	44	20	plus	plus	CCONJ
fbem-31493	44	21	a	a	DET
fbem-31493	44	22	fixed	fix	VERB
fbem-31493	44	23	quota	quota	NOUN
fbem-31493	44	24	of	of	ADP
fbem-31493	44	25	0.5	0.5	NUM
fbem-31493	44	26	yuan	yuan	NOUN
fbem-31493	44	27	per	per	ADP
fbem-31493	44	28	jin	jin	NOUN
fbem-31493	44	29	(	(	PUNCT
fbem-31493	44	30	approximately	approximately	ADV
fbem-31493	44	31	$	$	SYM
fbem-31493	44	32	0.05	0.05	NUM
fbem-31493	44	33	per	per	ADP
fbem-31493	44	34	liter	liter	NOUN
fbem-31493	44	35	)	)	PUNCT
fbem-31493	44	36	.	.	PUNCT
fbem-31493	45	1	when	when	SCONJ
fbem-31493	45	2	liquor	liquor	NOUN
fbem-31493	45	3	manufacturers	manufacturer	NOUN
fbem-31493	45	4	sell	sell	VERB
fbem-31493	45	5	to	to	ADP
fbem-31493	45	6	distributors	distributor	NOUN
fbem-31493	45	7	,	,	PUNCT
fbem-31493	45	8	if	if	SCONJ
fbem-31493	45	9	the	the	DET
fbem-31493	45	10	manufacturer	manufacturer	NOUN
fbem-31493	45	11	's	's	PART
fbem-31493	45	12	consumption	consumption	NOUN
fbem-31493	45	13	tax	tax	NOUN
fbem-31493	45	14	taxable	taxable	ADJ
fbem-31493	45	15	price	price	NOUN
fbem-31493	45	16	exceeds	exceed	VERB
fbem-31493	45	17	70	70	NUM
fbem-31493	45	18	%	%	NOUN
fbem-31493	45	19	of	of	ADP
fbem-31493	45	20	the	the	DET
fbem-31493	45	21	distributor	distributor	NOUN
fbem-31493	45	22	's	's	PART
fbem-31493	45	23	retail	retail	ADJ
fbem-31493	45	24	price	price	NOUN
fbem-31493	45	25	(	(	PUNCT
fbem-31493	45	26	including	include	VERB
fbem-31493	45	27	70	70	NUM
fbem-31493	45	28	%	%	NOUN
fbem-31493	45	29	)	)	PUNCT
fbem-31493	45	30	,	,	PUNCT
fbem-31493	45	31	the	the	DET
fbem-31493	45	32	tax	tax	NOUN
fbem-31493	45	33	authorities	authority	NOUN
fbem-31493	45	34	calculate	calculate	VERB
fbem-31493	45	35	taxes	taxis	NOUN
fbem-31493	45	36	based	base	VERB
fbem-31493	45	37	on	on	ADP
fbem-31493	45	38	the	the	DET
fbem-31493	45	39	retail	retail	ADJ
fbem-31493	45	40	price	price	NOUN
fbem-31493	45	41	.	.	PUNCT
fbem-31493	46	1	however	however	ADV
fbem-31493	46	2	,	,	PUNCT
fbem-31493	46	3	if	if	SCONJ
fbem-31493	46	4	the	the	DET
fbem-31493	46	5	manufacturer	manufacturer	NOUN
fbem-31493	46	6	's	's	PART
fbem-31493	46	7	taxable	taxable	ADJ
fbem-31493	46	8	price	price	NOUN
fbem-31493	46	9	falls	fall	VERB
fbem-31493	46	10	below	below	ADP
fbem-31493	46	11	70	70	NUM
fbem-31493	46	12	%	%	NOUN
fbem-31493	46	13	of	of	ADP
fbem-31493	46	14	the	the	DET
fbem-31493	46	15	distributor	distributor	NOUN
fbem-31493	46	16	's	's	PART
fbem-31493	46	17	retail	retail	ADJ
fbem-31493	46	18	price	price	NOUN
fbem-31493	46	19	,	,	PUNCT
fbem-31493	46	20	the	the	DET
fbem-31493	46	21	minimum	minimum	ADJ
fbem-31493	46	22	taxable	taxable	ADJ
fbem-31493	46	23	price	price	NOUN
fbem-31493	46	24	is	be	AUX
fbem-31493	46	25	determined	determine	VERB
fbem-31493	46	26	by	by	ADP
fbem-31493	46	27	the	the	DET
fbem-31493	46	28	tax	tax	NOUN
fbem-31493	46	29	authority	authority	NOUN
fbem-31493	46	30	within	within	ADP
fbem-31493	46	31	a	a	DET
fbem-31493	46	32	range	range	NOUN
fbem-31493	46	33	of	of	ADP
fbem-31493	46	34	50	50	NUM
fbem-31493	46	35	%	%	NOUN
fbem-31493	46	36	to	to	PART
fbem-31493	46	37	70	70	NUM
fbem-31493	46	38	%	%	NOUN
fbem-31493	46	39	of	of	ADP
fbem-31493	46	40	the	the	DET
fbem-31493	46	41	distributor	distributor	NOUN
fbem-31493	46	42	's	's	PART
fbem-31493	46	43	retail	retail	ADJ
fbem-31493	46	44	price	price	NOUN
fbem-31493	46	45	.	.	PUNCT
fbem-31493	47	1	for	for	ADP
fbem-31493	47	2	large	large	ADJ
fbem-31493	47	3	-	-	PUNCT
fbem-31493	47	4	scale	scale	NOUN
fbem-31493	47	5	enterprises	enterprise	NOUN
fbem-31493	47	6	with	with	ADP
fbem-31493	47	7	higher	high	ADJ
fbem-31493	47	8	profit	profit	NOUN
fbem-31493	47	9	margins	margin	NOUN
fbem-31493	47	10	requiring	require	VERB
fbem-31493	47	11	minimum	minimum	ADJ
fbem-31493	47	12	taxable	taxable	ADJ
fbem-31493	47	13	price	price	NOUN
fbem-31493	47	14	determination	determination	NOUN
fbem-31493	47	15	,	,	PUNCT
fbem-31493	47	16	the	the	DET
fbem-31493	47	17	tax	tax	NOUN
fbem-31493	47	18	authority	authority	NOUN
fbem-31493	47	19	generally	generally	ADV
fbem-31493	47	20	sets	set	VERB
fbem-31493	47	21	the	the	DET
fbem-31493	47	22	price	price	NOUN
fbem-31493	47	23	range	range	NOUN
fbem-31493	47	24	between	between	ADP
fbem-31493	47	25	60	60	NUM
fbem-31493	47	26	%	%	NOUN
fbem-31493	47	27	and	and	CCONJ
fbem-31493	47	28	70	70	NUM
fbem-31493	47	29	%	%	NOUN
fbem-31493	47	30	of	of	ADP
fbem-31493	47	31	the	the	DET
fbem-31493	47	32	distributor	distributor	NOUN
fbem-31493	47	33	's	's	PART
fbem-31493	47	34	retail	retail	ADJ
fbem-31493	47	35	price	price	NOUN
fbem-31493	47	36	.	.	PUNCT
fbem-31493	48	1	3.2	3.2	NUM
fbem-31493	48	2	.	.	PUNCT
fbem-31493	48	3	basic	basic	ADJ
fbem-31493	48	4	information	information	NOUN
fbem-31493	48	5	of	of	ADP
fbem-31493	48	6	s	s	NOUN
fbem-31493	48	7	liquor	liquor	NOUN
fbem-31493	48	8	industry	industry	PROPN
fbem-31493	48	9	co.	co.	PROPN
fbem-31493	48	10	,	,	PUNCT
fbem-31493	48	11	ltd	ltd	ADJ
fbem-31493	48	12	introduction	introduction	NOUN
fbem-31493	48	13	of	of	ADP
fbem-31493	48	14	s	s	NOUN
fbem-31493	48	15	liquor	liquor	NOUN
fbem-31493	48	16	industry	industry	PROPN
fbem-31493	48	17	co.	co.	PROPN
fbem-31493	48	18	,	,	PUNCT
fbem-31493	48	19	ltd	ltd	PROPN
fbem-31493	48	20	founded	found	VERB
fbem-31493	48	21	in	in	ADP
fbem-31493	48	22	1995	1995	NUM
fbem-31493	48	23	,	,	PUNCT
fbem-31493	48	24	s	s	PART
fbem-31493	48	25	liquor	liquor	NOUN
fbem-31493	48	26	industry	industry	PROPN
fbem-31493	48	27	co.	co.	PROPN
fbem-31493	48	28	,	,	PUNCT
fbem-31493	48	29	ltd	ltd	PROPN
fbem-31493	48	30	.	.	PROPN
fbem-31493	48	31	is	be	AUX
fbem-31493	48	32	the	the	DET
fbem-31493	48	33	third	third	ADJ
fbem-31493	48	34	listed	list	VERB
fbem-31493	48	35	company	company	NOUN
fbem-31493	48	36	in	in	ADP
fbem-31493	48	37	the	the	DET
fbem-31493	48	38	liquor	liquor	NOUN
fbem-31493	48	39	industry	industry	NOUN
fbem-31493	48	40	with	with	ADP
fbem-31493	48	41	stock	stock	NOUN
fbem-31493	48	42	code	code	PROPN
fbem-31493	48	43	:	:	PUNCT
fbem-31493	48	44	600702.sh	600702.sh	X
fbem-31493	48	45	.	.	PUNCT
fbem-31493	49	1	it	it	PRON
fbem-31493	49	2	is	be	AUX
fbem-31493	49	3	known	know	VERB
fbem-31493	49	4	as	as	ADP
fbem-31493	49	5	one	one	NUM
fbem-31493	49	6	of	of	ADP
fbem-31493	49	7	the	the	DET
fbem-31493	49	8	"	"	PUNCT
fbem-31493	49	9	six	six	NUM
fbem-31493	49	10	golden	golden	ADJ
fbem-31493	49	11	flowers	flower	NOUN
fbem-31493	49	12	"	"	PUNCT
fbem-31493	49	13	of	of	ADP
fbem-31493	49	14	sichuan	sichuan	PROPN
fbem-31493	49	15	liquor	liquor	PROPN
fbem-31493	49	16	.	.	PUNCT
fbem-31493	50	1	headquartered	headquarter	VERB
fbem-31493	50	2	in	in	ADP
fbem-31493	50	3	shehong	shehong	PROPN
fbem-31493	50	4	,	,	PUNCT
fbem-31493	50	5	sichuan	sichuan	PROPN
fbem-31493	50	6	province	province	PROPN
fbem-31493	50	7	,	,	PUNCT
fbem-31493	50	8	it	it	PRON
fbem-31493	50	9	is	be	AUX
fbem-31493	50	10	a	a	DET
fbem-31493	50	11	well	well	ADV
fbem-31493	50	12	-	-	PUNCT
fbem-31493	50	13	known	know	VERB
fbem-31493	50	14	liquor	liquor	NOUN
fbem-31493	50	15	manufacturing	manufacturing	NOUN
fbem-31493	50	16	enterprise	enterprise	NOUN
fbem-31493	50	17	specializing	specialize	VERB
fbem-31493	50	18	in	in	ADP
fbem-31493	50	19	the	the	DET
fbem-31493	50	20	design	design	NOUN
fbem-31493	50	21	,	,	PUNCT
fbem-31493	50	22	production	production	NOUN
fbem-31493	50	23	and	and	CCONJ
fbem-31493	50	24	sales	sale	NOUN
fbem-31493	50	25	of	of	ADP
fbem-31493	50	26	liquor	liquor	NOUN
fbem-31493	50	27	products	product	NOUN
fbem-31493	50	28	.	.	PUNCT
fbem-31493	51	1	development	development	NOUN
fbem-31493	51	2	history	history	NOUN
fbem-31493	51	3	:	:	PUNCT
fbem-31493	51	4	october	october	PROPN
fbem-31493	51	5	01,1940	01,1940	NUM
fbem-31493	51	6	—	—	PUNCT
fbem-31493	51	7	—	—	PUNCT
fbem-31493	51	8	the	the	DET
fbem-31493	51	9	winery	winery	NOUN
fbem-31493	51	10	was	be	AUX
fbem-31493	51	11	formally	formally	ADV
fbem-31493	51	12	established	establish	VERB
fbem-31493	51	13	.	.	PUNCT
fbem-31493	52	1	in	in	ADP
fbem-31493	52	2	january	january	PROPN
fbem-31493	52	3	1980	1980	NUM
fbem-31493	52	4	,	,	PUNCT
fbem-31493	52	5	tuopai	tuopai	NOUN
fbem-31493	52	6	qujiu	qujiu	NOUN
fbem-31493	52	7	won	win	VERB
fbem-31493	52	8	the	the	DET
fbem-31493	52	9	title	title	NOUN
fbem-31493	52	10	of	of	ADP
fbem-31493	52	11	"	"	PUNCT
fbem-31493	52	12	famous	famous	ADJ
fbem-31493	52	13	wine	wine	NOUN
fbem-31493	52	14	of	of	ADP
fbem-31493	52	15	sichuan	sichuan	PROPN
fbem-31493	52	16	"	"	PUNCT
fbem-31493	52	17	at	at	ADP
fbem-31493	52	18	the	the	DET
fbem-31493	52	19	second	second	ADJ
fbem-31493	52	20	sichuan	sichuan	PROPN
fbem-31493	52	21	wine	wine	PROPN
fbem-31493	52	22	evaluation	evaluation	NOUN
fbem-31493	52	23	conference	conference	NOUN
fbem-31493	52	24	.	.	PUNCT
fbem-31493	53	1	in	in	ADP
fbem-31493	53	2	1989	1989	NUM
fbem-31493	53	3	,	,	PUNCT
fbem-31493	53	4	—	—	PUNCT
fbem-31493	53	5	—	—	PUNCT
fbem-31493	53	6	tuopai	tuopai	NOUN
fbem-31493	53	7	qujiu	qujiu	NOUN
fbem-31493	53	8	won	win	VERB
fbem-31493	53	9	the	the	DET
fbem-31493	53	10	gold	gold	NOUN
fbem-31493	53	11	medal	medal	NOUN
fbem-31493	53	12	at	at	ADP
fbem-31493	53	13	the	the	DET
fbem-31493	53	14	fifth	fifth	ADJ
fbem-31493	53	15	national	national	ADJ
fbem-31493	53	16	wine	wine	NOUN
fbem-31493	53	17	evaluation	evaluation	NOUN
fbem-31493	53	18	conference	conference	NOUN
fbem-31493	53	19	.	.	PUNCT
fbem-31493	54	1	in	in	ADP
fbem-31493	54	2	the	the	DET
fbem-31493	54	3	early	early	ADJ
fbem-31493	54	4	1990s	1990	NOUN
fbem-31493	54	5	,	,	PUNCT
fbem-31493	54	6	—	—	PUNCT
fbem-31493	54	7	—	—	PUNCT
fbem-31493	54	8	tuopai	tuopai	NOUN
fbem-31493	54	9	qu	qu	PROPN
fbem-31493	54	10	brewery	brewery	PROPN
fbem-31493	54	11	implemented	implement	VERB
fbem-31493	54	12	the	the	DET
fbem-31493	54	13	modern	modern	ADJ
fbem-31493	54	14	enterprise	enterprise	NOUN
fbem-31493	54	15	system	system	NOUN
fbem-31493	54	16	reform	reform	NOUN
fbem-31493	54	17	.	.	PUNCT
fbem-31493	55	1	in	in	ADP
fbem-31493	55	2	1994	1994	NUM
fbem-31493	55	3	,	,	PUNCT
fbem-31493	55	4	—	—	PUNCT
fbem-31493	55	5	—	—	PUNCT
fbem-31493	55	6	tuopai	tuopai	NOUN
fbem-31493	55	7	qu	qu	PROPN
fbem-31493	55	8	brewery	brewery	PROPN
fbem-31493	55	9	became	become	VERB
fbem-31493	55	10	one	one	NUM
fbem-31493	55	11	of	of	ADP
fbem-31493	55	12	the	the	DET
fbem-31493	55	13	100	100	NUM
fbem-31493	55	14	pilot	pilot	NOUN
fbem-31493	55	15	enterprises	enterprise	NOUN
fbem-31493	55	16	of	of	ADP
fbem-31493	55	17	modern	modern	ADJ
fbem-31493	55	18	enterprise	enterprise	NOUN
fbem-31493	55	19	system	system	NOUN
fbem-31493	55	20	in	in	ADP
fbem-31493	55	21	china	china	PROPN
fbem-31493	55	22	.	.	PUNCT
fbem-31493	56	1	in	in	ADP
fbem-31493	56	2	1995	1995	NUM
fbem-31493	56	3	,	,	PUNCT
fbem-31493	56	4	—	—	PUNCT
fbem-31493	56	5	—	—	PUNCT
fbem-31493	56	6	established	establish	VERB
fbem-31493	56	7	tuopai	tuopai	NOUN
fbem-31493	56	8	group	group	PROPN
fbem-31493	56	9	co.	co.	PROPN
fbem-31493	56	10	,	,	PUNCT
fbem-31493	56	11	ltd	ltd	PROPN
fbem-31493	56	12	.	.	PROPN
fbem-31493	56	13	in	in	ADP
fbem-31493	56	14	1995	1995	NUM
fbem-31493	56	15	,	,	PUNCT
fbem-31493	56	16	—	—	PUNCT
fbem-31493	56	17	—	—	PUNCT
fbem-31493	56	18	tuopai	tuopai	NOUN
fbem-31493	56	19	group	group	NOUN
fbem-31493	56	20	publicly	publicly	ADV
fbem-31493	56	21	issued	issue	VERB
fbem-31493	56	22	shares	share	NOUN
fbem-31493	56	23	to	to	ADP
fbem-31493	56	24	the	the	DET
fbem-31493	56	25	society	society	NOUN
fbem-31493	56	26	.	.	PUNCT
fbem-31493	57	1	in	in	ADP
fbem-31493	57	2	may	may	PROPN
fbem-31493	57	3	1996	1996	NUM
fbem-31493	57	4	,	,	PUNCT
fbem-31493	57	5	—	—	PUNCT
fbem-31493	57	6	—	—	PUNCT
fbem-31493	57	7	"	"	PUNCT
fbem-31493	57	8	tuopai	tuopai	NOUN
fbem-31493	57	9	shares	share	NOUN
fbem-31493	57	10	"	"	PUNCT
fbem-31493	57	11	was	be	AUX
fbem-31493	57	12	listed	list	VERB
fbem-31493	57	13	on	on	ADP
fbem-31493	57	14	the	the	DET
fbem-31493	57	15	shanghai	shanghai	PROPN
fbem-31493	57	16	stock	stock	PROPN
fbem-31493	57	17	exchange	exchange	PROPN
fbem-31493	57	18	.	.	PUNCT
fbem-31493	58	1	in	in	ADP
fbem-31493	58	2	1997	1997	NUM
fbem-31493	58	3	,	,	PUNCT
fbem-31493	58	4	—	—	PUNCT
fbem-31493	58	5	—	—	PUNCT
fbem-31493	58	6	tuopai	tuopai	NOUN
fbem-31493	58	7	group	group	NOUN
fbem-31493	58	8	became	become	VERB
fbem-31493	58	9	one	one	NUM
fbem-31493	58	10	of	of	ADP
fbem-31493	58	11	the	the	DET
fbem-31493	58	12	37	37	NUM
fbem-31493	58	13	expanding	expand	VERB
fbem-31493	58	14	enterprises	enterprise	NOUN
fbem-31493	58	15	in	in	ADP
fbem-31493	58	16	sichuan	sichuan	PROPN
fbem-31493	58	17	province	province	PROPN
fbem-31493	58	18	.	.	PUNCT
fbem-31493	59	1	in	in	ADP
fbem-31493	59	2	october	october	PROPN
fbem-31493	59	3	2009	2009	NUM
fbem-31493	59	4	,	,	PUNCT
fbem-31493	59	5	tuopai	tuopai	NOUN
fbem-31493	59	6	group	group	NOUN
fbem-31493	59	7	won	win	VERB
fbem-31493	59	8	the	the	DET
fbem-31493	59	9	national	national	ADJ
fbem-31493	59	10	quality	quality	PROPN
fbem-31493	59	11	award	award	PROPN
fbem-31493	59	12	.	.	PUNCT
fbem-31493	60	1	november	november	PROPN
fbem-31493	60	2	2012	2012	NUM
fbem-31493	60	3	—	—	PUNCT
fbem-31493	60	4	—	—	PUNCT
fbem-31493	60	5	"	"	PUNCT
fbem-31493	60	6	taian	taian	ADJ
fbem-31493	60	7	workshop	workshop	NOUN
fbem-31493	60	8	"	"	PUNCT
fbem-31493	60	9	was	be	AUX
fbem-31493	60	10	included	include	VERB
fbem-31493	60	11	in	in	ADP
fbem-31493	60	12	the	the	DET
fbem-31493	60	13	tentative	tentative	ADJ
fbem-31493	60	14	list	list	NOUN
fbem-31493	60	15	of	of	ADP
fbem-31493	60	16	china	china	PROPN
fbem-31493	60	17	's	's	PART
fbem-31493	60	18	world	world	NOUN
fbem-31493	60	19	cultural	cultural	ADJ
fbem-31493	60	20	heritage	heritage	NOUN
fbem-31493	60	21	.	.	PUNCT
fbem-31493	61	1	in	in	ADP
fbem-31493	61	2	june	june	PROPN
fbem-31493	61	3	2008	2008	NUM
fbem-31493	61	4	,	,	PUNCT
fbem-31493	61	5	"	"	PUNCT
fbem-31493	61	6	traditional	traditional	ADJ
fbem-31493	61	7	brewing	brewing	NOUN
fbem-31493	61	8	skills	skill	NOUN
fbem-31493	61	9	of	of	ADP
fbem-31493	61	10	tuopai	tuopai	NOUN
fbem-31493	61	11	qu	qu	PROPN
fbem-31493	61	12	wine	wine	PROPN
fbem-31493	61	13	"	"	PUNCT
fbem-31493	61	14	was	be	AUX
fbem-31493	61	15	rated	rate	VERB
fbem-31493	61	16	as	as	ADP
fbem-31493	61	17	the	the	DET
fbem-31493	61	18	"	"	PUNCT
fbem-31493	61	19	second	second	ADJ
fbem-31493	61	20	batch	batch	NOUN
fbem-31493	61	21	of	of	ADP
fbem-31493	61	22	intangible	intangible	ADJ
fbem-31493	61	23	cultural	cultural	ADJ
fbem-31493	61	24	heritage	heritage	NOUN
fbem-31493	61	25	"	"	PUNCT
fbem-31493	61	26	.	.	PUNCT
fbem-31493	62	1	in	in	ADP
fbem-31493	62	2	october	october	PROPN
fbem-31493	62	3	2009	2009	NUM
fbem-31493	62	4	,	,	PUNCT
fbem-31493	62	5	tuopai	tuopai	NOUN
fbem-31493	62	6	group	group	NOUN
fbem-31493	62	7	won	win	VERB
fbem-31493	62	8	the	the	DET
fbem-31493	62	9	national	national	ADJ
fbem-31493	62	10	quality	quality	PROPN
fbem-31493	62	11	award	award	NOUN
fbem-31493	62	12	.	.	PUNCT
fbem-31493	63	1	in	in	ADP
fbem-31493	63	2	september	september	PROPN
fbem-31493	63	3	2015	2015	NUM
fbem-31493	63	4	,	,	PUNCT
fbem-31493	63	5	—	—	PUNCT
fbem-31493	63	6	—	—	PUNCT
fbem-31493	63	7	"	"	PUNCT
fbem-31493	63	8	tongzhihu	tongzhihu	NOUN
fbem-31493	63	9	"	"	PUNCT
fbem-31493	63	10	won	win	VERB
fbem-31493	63	11	the	the	DET
fbem-31493	63	12	first	first	ADJ
fbem-31493	63	13	place	place	NOUN
fbem-31493	63	14	in	in	ADP
fbem-31493	63	15	the	the	DET
fbem-31493	63	16	grand	grand	ADJ
fbem-31493	63	17	gold	gold	NOUN
fbem-31493	63	18	award	award	NOUN
fbem-31493	63	19	of	of	ADP
fbem-31493	63	20	the	the	DET
fbem-31493	63	21	international	international	ADJ
fbem-31493	63	22	spirits	spirit	NOUN
fbem-31493	63	23	competition	competition	NOUN
fbem-31493	63	24	in	in	ADP
fbem-31493	63	25	brussels	brussels	PROPN
fbem-31493	63	26	,	,	PUNCT
fbem-31493	63	27	belgium	belgium	PROPN
fbem-31493	63	28	.	.	PUNCT
fbem-31493	64	1	shede	shede	PROPN
fbem-31493	64	2	and	and	CCONJ
fbem-31493	64	3	tuopai	tuopai	NOUN
fbem-31493	64	4	products	product	NOUN
fbem-31493	64	5	won	win	VERB
fbem-31493	64	6	two	two	NUM
fbem-31493	64	7	gold	gold	NOUN
fbem-31493	64	8	awards	award	NOUN
fbem-31493	64	9	and	and	CCONJ
fbem-31493	64	10	two	two	NUM
fbem-31493	64	11	silver	silver	ADJ
fbem-31493	64	12	awards	award	NOUN
fbem-31493	64	13	respectively	respectively	ADV
fbem-31493	64	14	.	.	PUNCT
fbem-31493	65	1	june	june	PROPN
fbem-31493	65	2	2016	2016	NUM
fbem-31493	65	3	-	-	PUNCT
fbem-31493	65	4	s	s	PART
fbem-31493	65	5	wine	wine	NOUN
fbem-31493	65	6	industry	industry	NOUN
fbem-31493	65	7	completed	complete	VERB
fbem-31493	65	8	the	the	DET
fbem-31493	65	9	enterprise	enterprise	NOUN
fbem-31493	65	10	restructuring	restructuring	NOUN
fbem-31493	65	11	.	.	PUNCT
fbem-31493	66	1	from	from	ADP
fbem-31493	66	2	december	december	PROPN
fbem-31493	66	3	31,2020	31,2020	NUM
fbem-31493	66	4	to	to	ADP
fbem-31493	66	5	now	now	ADV
fbem-31493	66	6	,	,	PUNCT
fbem-31493	66	7	fosun	fosun	NOUN
fbem-31493	66	8	group	group	NOUN
fbem-31493	66	9	has	have	AUX
fbem-31493	66	10	taken	take	VERB
fbem-31493	66	11	over	over	ADP
fbem-31493	66	12	tuopai	tuopai	NOUN
fbem-31493	66	13	shede	shede	NOUN
fbem-31493	66	14	.	.	PUNCT
fbem-31493	67	1	tax	tax	NOUN
fbem-31493	67	2	status	status	NOUN
fbem-31493	67	3	of	of	ADP
fbem-31493	67	4	s	s	NOUN
fbem-31493	67	5	liquor	liquor	NOUN
fbem-31493	67	6	industry	industry	PROPN
fbem-31493	67	7	co.	co.	PROPN
fbem-31493	67	8	,	,	PUNCT
fbem-31493	67	9	ltd	ltd	PROPN
fbem-31493	67	10	table	table	NOUN
fbem-31493	67	11	3	3	NUM
fbem-31493	67	12	-	-	SYM
fbem-31493	67	13	1	1	NUM
fbem-31493	67	14	.	.	PUNCT
fbem-31493	68	1	profit	profit	NOUN
fbem-31493	68	2	statement	statement	NOUN
fbem-31493	68	3	of	of	ADP
fbem-31493	68	4	s	s	PROPN
fbem-31493	68	5	liquor	liquor	PROPN
fbem-31493	68	6	co.	co.	PROPN
fbem-31493	68	7	,	,	PUNCT
fbem-31493	68	8	ltd	ltd	PROPN
fbem-31493	68	9	.	.	PROPN
fbem-31493	69	1	(	(	PUNCT
fbem-31493	69	2	unit	unit	NOUN
fbem-31493	69	3	:	:	PUNCT
fbem-31493	69	4	10,000	10,000	NUM
fbem-31493	69	5	yuan	yuan	NOUN
fbem-31493	69	6	)	)	PUNCT
fbem-31493	69	7	2024.12.31	2024.12.31	NUM
fbem-31493	69	8	2023.12.31	2023.12.31	NUM
fbem-31493	69	9	2022.12.31	2022.12.31	PUNCT
fbem-31493	69	10	2021.12.31	2021.12.31	NUM
fbem-31493	69	11	2020.12.31	2020.12.31	NUM
fbem-31493	69	12	2019.12.31	2019.12.31	NUM
fbem-31493	69	13	2018.12.31	2018.12.31	NUM
fbem-31493	69	14	gross	gross	ADJ
fbem-31493	69	15	revenue	revenue	NOUN
fbem-31493	69	16	535706.91	535706.91	NUM
fbem-31493	69	17	708744.68	708744.68	NUM
fbem-31493	69	18	605552.56	605552.56	NUM
fbem-31493	69	19	496926.65	496926.65	NUM
fbem-31493	69	20	270366.98	270366.98	NUM
fbem-31493	69	21	265012.28	265012.28	NUM
fbem-31493	69	22	221229.99	221229.99	NUM
fbem-31493	69	23	total	total	ADJ
fbem-31493	69	24	operating	operating	NOUN
fbem-31493	69	25	costs	cost	NOUN
fbem-31493	69	26	477947.76	477947.76	NUM
fbem-31493	69	27	483530.14	483530.14	NUM
fbem-31493	69	28	389094.39	389094.39	NUM
fbem-31493	69	29	332452.68	332452.68	NUM
fbem-31493	69	30	194171.3	194171.3	NUM
fbem-31493	69	31	194012.02	194012.02	NUM
fbem-31493	69	32	182268.17	182268.17	NUM
fbem-31493	69	33	operating	operating	NOUN
fbem-31493	69	34	profit	profit	NOUN
fbem-31493	69	35	56764.32	56764.32	NUM
fbem-31493	69	36	230164.36	230164.36	NUM
fbem-31493	69	37	223551.95	223551.95	NUM
fbem-31493	69	38	167435.49	167435.49	NUM
fbem-31493	69	39	76827.39	76827.39	NUM
fbem-31493	69	40	71196.15	71196.15	NUM
fbem-31493	69	41	44234.32	44234.32	NUM
fbem-31493	69	42	total	total	NOUN
fbem-31493	69	43	profit	profit	NOUN
fbem-31493	69	44	51356.40	51356.40	NUM
fbem-31493	69	45	232774.58	232774.58	NUM
fbem-31493	69	46	224612.19	224612.19	NUM
fbem-31493	69	47	168465.66	168465.66	NUM
fbem-31493	69	48	80094.89	80094.89	NUM
fbem-31493	69	49	70702.91	70702.91	NUM
fbem-31493	69	50	44067.83	44067.83	NUM
fbem-31493	69	51	income	income	NOUN
fbem-31493	69	52	tax	tax	NOUN
fbem-31493	69	53	17314.98	17314.98	NUM
fbem-31493	69	54	55736.35	55736.35	NUM
fbem-31493	69	55	54562.08	54562.08	NUM
fbem-31493	69	56	41393.64	41393.64	NUM
fbem-31493	69	57	19368.32	19368.32	NUM
fbem-31493	69	58	16865.61	16865.61	NUM
fbem-31493	69	59	6778.65	6778.65	NUM
fbem-31493	69	60	net	net	ADJ
fbem-31493	69	61	profit	profit	NOUN
fbem-31493	69	62	belongs	belong	VERB
fbem-31493	69	63	to	to	ADP
fbem-31493	69	64	the	the	DET
fbem-31493	69	65	parent	parent	NOUN
fbem-31493	69	66	company	company	NOUN
fbem-31493	69	67	34577.45	34577.45	NUM
fbem-31493	69	68	176939.03	176939.03	NUM
fbem-31493	69	69	168544.19	168544.19	NUM
fbem-31493	69	70	124565.45	124565.45	NUM
fbem-31493	69	71	58113.52	58113.52	NUM
fbem-31493	69	72	50791.03	50791.03	NUM
fbem-31493	69	73	34177.76	34177.76	NUM
fbem-31493	69	74	s	s	NOUN
fbem-31493	69	75	liquor	liquor	NOUN
fbem-31493	69	76	industry	industry	PROPN
fbem-31493	69	77	co.	co.	PROPN
fbem-31493	69	78	,	,	PUNCT
fbem-31493	69	79	ltd	ltd	PROPN
fbem-31493	69	80	.	.	PROPN
fbem-31493	69	81	,	,	PUNCT
fbem-31493	69	82	a	a	DET
fbem-31493	69	83	publicly	publicly	ADV
fbem-31493	69	84	listed	list	VERB
fbem-31493	69	85	company	company	NOUN
fbem-31493	69	86	,	,	PUNCT
fbem-31493	69	87	has	have	AUX
fbem-31493	69	88	demonstrated	demonstrate	VERB
fbem-31493	69	89	consistent	consistent	ADJ
fbem-31493	69	90	revenue	revenue	NOUN
fbem-31493	69	91	growth	growth	NOUN
fbem-31493	69	92	from	from	ADP
fbem-31493	69	93	2020	2020	NUM
fbem-31493	69	94	to	to	ADP
fbem-31493	69	95	2023	2023	NUM
fbem-31493	69	96	as	as	SCONJ
fbem-31493	69	97	reflected	reflect	VERB
fbem-31493	69	98	in	in	ADP
fbem-31493	69	99	its	its	PRON
fbem-31493	69	100	financial	financial	ADJ
fbem-31493	69	101	statements	statement	NOUN
fbem-31493	69	102	.	.	PUNCT
fbem-31493	70	1	correspondingly	correspondingly	ADV
fbem-31493	70	2	,	,	PUNCT
fbem-31493	70	3	the	the	DET
fbem-31493	70	4	company	company	NOUN
fbem-31493	70	5	's	's	PART
fbem-31493	70	6	tax	tax	NOUN
fbem-31493	70	7	liabilities	liability	NOUN
fbem-31493	70	8	have	have	AUX
fbem-31493	70	9	increased	increase	VERB
fbem-31493	70	10	annually	annually	ADV
fbem-31493	70	11	,	,	PUNCT
fbem-31493	70	12	with	with	ADP
fbem-31493	70	13	corporate	corporate	ADJ
fbem-31493	70	14	income	income	NOUN
fbem-31493	70	15	tax	tax	NOUN
fbem-31493	70	16	rising	rise	VERB
fbem-31493	70	17	steadily	steadily	ADV
fbem-31493	70	18	over	over	ADP
fbem-31493	70	19	the	the	DET
fbem-31493	70	20	years	year	NOUN
fbem-31493	70	21	.	.	PUNCT
fbem-31493	71	1	the	the	DET
fbem-31493	71	2	fiscal	fiscal	ADJ
fbem-31493	71	3	year	year	NOUN
fbem-31493	71	4	2024	2024	NUM
fbem-31493	71	5	saw	see	VERB
fbem-31493	71	6	both	both	DET
fbem-31493	71	7	revenue	revenue	NOUN
fbem-31493	71	8	and	and	CCONJ
fbem-31493	71	9	income	income	NOUN
fbem-31493	71	10	tax	tax	NOUN
fbem-31493	71	11	declines	decline	NOUN
fbem-31493	71	12	,	,	PUNCT
fbem-31493	71	13	while	while	SCONJ
fbem-31493	71	14	consumption	consumption	NOUN
fbem-31493	71	15	taxes	taxis	NOUN
fbem-31493	71	16	continued	continue	VERB
fbem-31493	71	17	to	to	PART
fbem-31493	71	18	rise	rise	VERB
fbem-31493	71	19	through	through	ADP
fbem-31493	71	20	calculations	calculation	NOUN
fbem-31493	71	21	.	.	PUNCT
fbem-31493	72	1	these	these	DET
fbem-31493	72	2	escalating	escalate	VERB
fbem-31493	72	3	tax	tax	NOUN
fbem-31493	72	4	burdens	burden	NOUN
fbem-31493	72	5	may	may	AUX
fbem-31493	72	6	impact	impact	VERB
fbem-31493	72	7	the	the	DET
fbem-31493	72	8	company	company	NOUN
fbem-31493	72	9	's	's	PART
fbem-31493	72	10	financial	financial	ADJ
fbem-31493	72	11	health	health	NOUN
fbem-31493	72	12	,	,	PUNCT
fbem-31493	72	13	making	make	VERB
fbem-31493	72	14	strategic	strategic	ADJ
fbem-31493	72	15	tax	tax	NOUN
fbem-31493	72	16	planning	planning	NOUN
fbem-31493	72	17	essential	essential	ADJ
fbem-31493	72	18	.	.	PUNCT
fbem-31493	73	1	notably	notably	ADV
fbem-31493	73	2	,	,	PUNCT
fbem-31493	73	3	on	on	ADP
fbem-31493	73	4	september	september	PROPN
fbem-31493	73	5	28,2020	28,2020	NUM
fbem-31493	73	6	,	,	PUNCT
fbem-31493	73	7	the	the	DET
fbem-31493	73	8	company	company	NOUN
fbem-31493	73	9	's	's	PART
fbem-31493	73	10	cfo	cfo	NOUN
fbem-31493	73	11	was	be	AUX
fbem-31493	73	12	subject	subject	ADJ
fbem-31493	73	13	to	to	ADP
fbem-31493	73	14	compulsory	compulsory	ADJ
fbem-31493	73	15	measures	measure	NOUN
fbem-31493	73	16	by	by	ADP
fbem-31493	73	17	law	law	NOUN
fbem-31493	73	18	enforcement	enforcement	NOUN
fbem-31493	73	19	for	for	ADP
fbem-31493	73	20	suspected	suspect	VERB
fbem-31493	73	21	breach	breach	NOUN
fbem-31493	73	22	of	of	ADP
fbem-31493	73	23	trust	trust	NOUN
fbem-31493	73	24	and	and	CCONJ
fbem-31493	73	25	corporate	corporate	ADJ
fbem-31493	73	26	interests	interest	NOUN
fbem-31493	73	27	,	,	PUNCT
fbem-31493	73	28	which	which	PRON
fbem-31493	73	29	67	67	NUM
fbem-31493	73	30	adversely	adversely	ADV
fbem-31493	73	31	affected	affect	VERB
fbem-31493	73	32	its	its	PRON
fbem-31493	73	33	tax	tax	NOUN
fbem-31493	73	34	compliance	compliance	NOUN
fbem-31493	73	35	.	.	PUNCT
fbem-31493	74	1	within	within	ADP
fbem-31493	74	2	china	china	PROPN
fbem-31493	74	3	's	's	PART
fbem-31493	74	4	liquor	liquor	NOUN
fbem-31493	74	5	industry	industry	NOUN
fbem-31493	74	6	,	,	PUNCT
fbem-31493	74	7	s	s	VERB
fbem-31493	74	8	liquor	liquor	NOUN
fbem-31493	74	9	's	's	PART
fbem-31493	74	10	tax	tax	NOUN
fbem-31493	74	11	burden	burden	NOUN
fbem-31493	74	12	ranks	rank	VERB
fbem-31493	74	13	moderately	moderately	ADV
fbem-31493	74	14	high	high	ADJ
fbem-31493	74	15	compared	compare	VERB
fbem-31493	74	16	to	to	ADP
fbem-31493	74	17	peers	peer	NOUN
fbem-31493	74	18	,	,	PUNCT
fbem-31493	74	19	aligning	align	VERB
fbem-31493	74	20	with	with	ADP
fbem-31493	74	21	its	its	PRON
fbem-31493	74	22	market	market	NOUN
fbem-31493	74	23	position	position	NOUN
fbem-31493	74	24	.	.	PUNCT
fbem-31493	75	1	implementing	implement	VERB
fbem-31493	75	2	effective	effective	ADJ
fbem-31493	75	3	tax	tax	NOUN
fbem-31493	75	4	optimization	optimization	NOUN
fbem-31493	75	5	strategies	strategy	NOUN
fbem-31493	75	6	could	could	AUX
fbem-31493	75	7	significantly	significantly	ADV
fbem-31493	75	8	enhance	enhance	VERB
fbem-31493	75	9	its	its	PRON
fbem-31493	75	10	operational	operational	ADJ
fbem-31493	75	11	efficiency	efficiency	NOUN
fbem-31493	75	12	and	and	CCONJ
fbem-31493	75	13	financial	financial	ADJ
fbem-31493	75	14	stability	stability	NOUN
fbem-31493	75	15	.	.	PUNCT
fbem-31493	76	1	4	4	X
fbem-31493	76	2	.	.	X
fbem-31493	76	3	there	there	PRON
fbem-31493	76	4	are	be	VERB
fbem-31493	76	5	deficiencies	deficiency	NOUN
fbem-31493	76	6	in	in	ADP
fbem-31493	76	7	the	the	DET
fbem-31493	76	8	taxation	taxation	NOUN
fbem-31493	76	9	of	of	ADP
fbem-31493	76	10	s	s	NOUN
fbem-31493	76	11	liquor	liquor	NOUN
fbem-31493	76	12	industry	industry	PROPN
fbem-31493	76	13	co.	co.	PROPN
fbem-31493	76	14	,	,	PUNCT
fbem-31493	76	15	ltd	ltd	ADJ
fbem-31493	76	16	4.1	4.1	NUM
fbem-31493	76	17	.	.	PUNCT
fbem-31493	77	1	there	there	PRON
fbem-31493	77	2	are	be	VERB
fbem-31493	77	3	deficiencies	deficiency	NOUN
fbem-31493	77	4	in	in	ADP
fbem-31493	77	5	the	the	DET
fbem-31493	77	6	current	current	ADJ
fbem-31493	77	7	situation	situation	NOUN
fbem-31493	77	8	of	of	ADP
fbem-31493	77	9	vat	vat	NOUN
fbem-31493	77	10	tax	tax	NOUN
fbem-31493	77	11	planning	planning	NOUN
fbem-31493	77	12	4.1.1	4.1.1	PROPN
fbem-31493	77	13	.	.	PUNCT
fbem-31493	78	1	the	the	DET
fbem-31493	78	2	selection	selection	NOUN
fbem-31493	78	3	of	of	ADP
fbem-31493	78	4	tax	tax	NOUN
fbem-31493	78	5	payment	payment	NOUN
fbem-31493	78	6	time	time	NOUN
fbem-31493	78	7	needs	need	VERB
fbem-31493	78	8	to	to	PART
fbem-31493	78	9	be	be	AUX
fbem-31493	78	10	optimized	optimize	VERB
fbem-31493	78	11	according	accord	VERB
fbem-31493	78	12	to	to	ADP
fbem-31493	78	13	industry	industry	NOUN
fbem-31493	78	14	reports	report	NOUN
fbem-31493	78	15	,	,	PUNCT
fbem-31493	78	16	s	s	NOUN
fbem-31493	78	17	liquor	liquor	NOUN
fbem-31493	78	18	industry	industry	PROPN
fbem-31493	78	19	co.	co.	PROPN
fbem-31493	78	20	,	,	PUNCT
fbem-31493	78	21	ltd	ltd	PROPN
fbem-31493	78	22	.	.	PROPN
fbem-31493	78	23	determines	determine	VERB
fbem-31493	78	24	its	its	PRON
fbem-31493	78	25	tax	tax	NOUN
fbem-31493	78	26	payment	payment	NOUN
fbem-31493	78	27	timing	timing	NOUN
fbem-31493	78	28	based	base	VERB
fbem-31493	78	29	on	on	ADP
fbem-31493	78	30	contract	contract	NOUN
fbem-31493	78	31	execution	execution	NOUN
fbem-31493	78	32	status	status	NOUN
fbem-31493	78	33	and	and	CCONJ
fbem-31493	78	34	payment	payment	NOUN
fbem-31493	78	35	methods	method	NOUN
fbem-31493	78	36	,	,	PUNCT
fbem-31493	78	37	with	with	ADP
fbem-31493	78	38	different	different	ADJ
fbem-31493	78	39	tax	tax	NOUN
fbem-31493	78	40	calculation	calculation	NOUN
fbem-31493	78	41	periods	period	VERB
fbem-31493	78	42	for	for	ADP
fbem-31493	78	43	lump	lump	NOUN
fbem-31493	78	44	-	-	PUNCT
fbem-31493	78	45	sum	sum	NOUN
fbem-31493	78	46	payments	payment	NOUN
fbem-31493	78	47	versus	versus	ADP
fbem-31493	78	48	installment	installment	NOUN
fbem-31493	78	49	or	or	CCONJ
fbem-31493	78	50	credit	credit	NOUN
fbem-31493	78	51	sales	sale	NOUN
fbem-31493	78	52	.	.	PUNCT
fbem-31493	79	1	under	under	ADP
fbem-31493	79	2	article	article	NOUN
fbem-31493	79	3	38	38	NUM
fbem-31493	79	4	of	of	ADP
fbem-31493	79	5	the	the	DET
fbem-31493	79	6	provisional	provisional	ADJ
fbem-31493	79	7	regulations	regulation	NOUN
fbem-31493	79	8	on	on	ADP
fbem-31493	79	9	value	value	NOUN
fbem-31493	79	10	-	-	PUNCT
fbem-31493	79	11	added	add	VERB
fbem-31493	79	12	tax	tax	NOUN
fbem-31493	79	13	implementation	implementation	NOUN
fbem-31493	79	14	rules	rule	NOUN
fbem-31493	79	15	,	,	PUNCT
fbem-31493	79	16	credit	credit	NOUN
fbem-31493	79	17	sales	sale	NOUN
fbem-31493	79	18	and	and	CCONJ
fbem-31493	79	19	installment	installment	NOUN
fbem-31493	79	20	payments	payment	NOUN
fbem-31493	79	21	trigger	trigger	NOUN
fbem-31493	79	22	tax	tax	NOUN
fbem-31493	79	23	liabilities	liability	NOUN
fbem-31493	79	24	on	on	ADP
fbem-31493	79	25	the	the	DET
fbem-31493	79	26	agreed	agree	VERB
fbem-31493	79	27	payment	payment	NOUN
fbem-31493	79	28	date	date	NOUN
fbem-31493	79	29	in	in	ADP
fbem-31493	79	30	written	write	VERB
fbem-31493	79	31	contracts	contract	NOUN
fbem-31493	79	32	.	.	PUNCT
fbem-31493	80	1	for	for	ADP
fbem-31493	80	2	contracts	contract	NOUN
fbem-31493	80	3	without	without	ADP
fbem-31493	80	4	a	a	DET
fbem-31493	80	5	specified	specified	ADJ
fbem-31493	80	6	payment	payment	NOUN
fbem-31493	80	7	date	date	NOUN
fbem-31493	80	8	,	,	PUNCT
fbem-31493	80	9	the	the	DET
fbem-31493	80	10	liability	liability	NOUN
fbem-31493	80	11	occurs	occur	VERB
fbem-31493	80	12	on	on	ADP
fbem-31493	80	13	the	the	DET
fbem-31493	80	14	goods	good	NOUN
fbem-31493	80	15	dispatch	dispatch	NOUN
fbem-31493	80	16	date	date	NOUN
fbem-31493	80	17	.	.	PUNCT
fbem-31493	81	1	lump	lump	NOUN
fbem-31493	81	2	-	-	PUNCT
fbem-31493	81	3	sum	sum	NOUN
fbem-31493	81	4	payments	payment	NOUN
fbem-31493	81	5	incur	incur	NOUN
fbem-31493	81	6	tax	tax	NOUN
fbem-31493	81	7	obligations	obligation	NOUN
fbem-31493	81	8	when	when	SCONJ
fbem-31493	81	9	either	either	CCONJ
fbem-31493	81	10	the	the	DET
fbem-31493	81	11	payment	payment	NOUN
fbem-31493	81	12	is	be	AUX
fbem-31493	81	13	received	receive	VERB
fbem-31493	81	14	or	or	CCONJ
fbem-31493	81	15	the	the	DET
fbem-31493	81	16	invoice	invoice	NOUN
fbem-31493	81	17	is	be	AUX
fbem-31493	81	18	issued	issue	VERB
fbem-31493	81	19	first	first	ADV
fbem-31493	81	20	.	.	PUNCT
fbem-31493	82	1	however	however	ADV
fbem-31493	82	2	,	,	PUNCT
fbem-31493	82	3	the	the	DET
fbem-31493	82	4	company	company	NOUN
fbem-31493	82	5	's	's	PART
fbem-31493	82	6	business	business	NOUN
fbem-31493	82	7	departments	department	NOUN
fbem-31493	82	8	lack	lack	VERB
fbem-31493	82	9	sufficient	sufficient	ADJ
fbem-31493	82	10	understanding	understanding	NOUN
fbem-31493	82	11	of	of	ADP
fbem-31493	82	12	how	how	SCONJ
fbem-31493	82	13	payment	payment	NOUN
fbem-31493	82	14	methods	method	NOUN
fbem-31493	82	15	affect	affect	VERB
fbem-31493	82	16	tax	tax	NOUN
fbem-31493	82	17	obligations	obligation	NOUN
fbem-31493	82	18	,	,	PUNCT
fbem-31493	82	19	often	often	ADV
fbem-31493	82	20	signing	sign	VERB
fbem-31493	82	21	contracts	contract	NOUN
fbem-31493	82	22	without	without	ADP
fbem-31493	82	23	thorough	thorough	ADJ
fbem-31493	82	24	consideration	consideration	NOUN
fbem-31493	82	25	of	of	ADP
fbem-31493	82	26	these	these	DET
fbem-31493	82	27	factors	factor	NOUN
fbem-31493	82	28	,	,	PUNCT
fbem-31493	82	29	thereby	thereby	ADV
fbem-31493	82	30	creating	create	VERB
fbem-31493	82	31	opportunities	opportunity	NOUN
fbem-31493	82	32	for	for	ADP
fbem-31493	82	33	tax	tax	NOUN
fbem-31493	82	34	planning	planning	NOUN
fbem-31493	82	35	maneuvers	maneuver	NOUN
fbem-31493	82	36	.	.	PUNCT
fbem-31493	83	1	4.1.2	4.1.2	X
fbem-31493	83	2	.	.	PUNCT
fbem-31493	84	1	the	the	DET
fbem-31493	84	2	selection	selection	NOUN
fbem-31493	84	3	of	of	ADP
fbem-31493	84	4	taxpayer	taxpayer	NOUN
fbem-31493	84	5	identity	identity	NOUN
fbem-31493	84	6	needs	need	VERB
fbem-31493	84	7	to	to	PART
fbem-31493	84	8	be	be	AUX
fbem-31493	84	9	optimized	optimize	VERB
fbem-31493	84	10	s	s	PART
fbem-31493	84	11	liquor	liquor	NOUN
fbem-31493	84	12	industry	industry	PROPN
fbem-31493	84	13	co.	co.	PROPN
fbem-31493	84	14	,	,	PUNCT
fbem-31493	84	15	ltd	ltd	PROPN
fbem-31493	84	16	.	.	PROPN
fbem-31493	84	17	is	be	AUX
fbem-31493	84	18	a	a	DET
fbem-31493	84	19	general	general	ADJ
fbem-31493	84	20	taxpayer	taxpayer	NOUN
fbem-31493	84	21	with	with	ADP
fbem-31493	84	22	a	a	DET
fbem-31493	84	23	13	13	NUM
fbem-31493	84	24	%	%	NOUN
fbem-31493	84	25	vat	vat	NOUN
fbem-31493	84	26	rate	rate	NOUN
fbem-31493	84	27	,	,	PUNCT
fbem-31493	84	28	while	while	SCONJ
fbem-31493	84	29	small	small	ADJ
fbem-31493	84	30	-	-	PUNCT
fbem-31493	84	31	scale	scale	NOUN
fbem-31493	84	32	taxpayers	taxpayer	NOUN
fbem-31493	84	33	pay	pay	VERB
fbem-31493	84	34	only	only	ADV
fbem-31493	84	35	3	3	NUM
fbem-31493	84	36	%	%	NOUN
fbem-31493	84	37	.	.	PUNCT
fbem-31493	85	1	under	under	ADP
fbem-31493	85	2	the	the	DET
fbem-31493	85	3	same	same	ADJ
fbem-31493	85	4	tax	tax	NOUN
fbem-31493	85	5	base	base	NOUN
fbem-31493	85	6	,	,	PUNCT
fbem-31493	85	7	companies	company	NOUN
fbem-31493	85	8	paying	pay	VERB
fbem-31493	85	9	at	at	ADP
fbem-31493	85	10	the	the	DET
fbem-31493	85	11	13	13	NUM
fbem-31493	85	12	%	%	NOUN
fbem-31493	85	13	rate	rate	NOUN
fbem-31493	85	14	end	end	VERB
fbem-31493	85	15	up	up	ADP
fbem-31493	85	16	paying	pay	VERB
fbem-31493	85	17	10	10	NUM
fbem-31493	85	18	%	%	NOUN
fbem-31493	85	19	more	more	ADJ
fbem-31493	85	20	in	in	ADP
fbem-31493	85	21	annual	annual	ADJ
fbem-31493	85	22	taxes	taxis	NOUN
fbem-31493	85	23	than	than	ADP
fbem-31493	85	24	those	those	PRON
fbem-31493	85	25	using	use	VERB
fbem-31493	85	26	the	the	DET
fbem-31493	85	27	3	3	NUM
fbem-31493	85	28	%	%	NOUN
fbem-31493	85	29	rate	rate	NOUN
fbem-31493	85	30	.	.	PUNCT
fbem-31493	86	1	4.1.3	4.1.3	X
fbem-31493	86	2	.	.	PUNCT
fbem-31493	87	1	the	the	DET
fbem-31493	87	2	selection	selection	NOUN
fbem-31493	87	3	of	of	ADP
fbem-31493	87	4	invoice	invoice	ADJ
fbem-31493	87	5	types	type	NOUN
fbem-31493	87	6	for	for	ADP
fbem-31493	87	7	purchasing	purchase	VERB
fbem-31493	87	8	agricultural	agricultural	ADJ
fbem-31493	87	9	products	product	NOUN
fbem-31493	87	10	needs	need	VERB
fbem-31493	87	11	to	to	PART
fbem-31493	87	12	be	be	AUX
fbem-31493	87	13	optimized	optimize	VERB
fbem-31493	87	14	the	the	DET
fbem-31493	87	15	raw	raw	ADJ
fbem-31493	87	16	materials	material	NOUN
fbem-31493	87	17	of	of	ADP
fbem-31493	87	18	liquor	liquor	NOUN
fbem-31493	87	19	are	be	AUX
fbem-31493	87	20	mostly	mostly	ADV
fbem-31493	87	21	grains	grain	NOUN
fbem-31493	87	22	,	,	PUNCT
fbem-31493	87	23	and	and	CCONJ
fbem-31493	87	24	most	most	ADJ
fbem-31493	87	25	of	of	ADP
fbem-31493	87	26	its	its	PRON
fbem-31493	87	27	costs	cost	NOUN
fbem-31493	87	28	come	come	VERB
fbem-31493	87	29	from	from	ADP
fbem-31493	87	30	agricultural	agricultural	ADJ
fbem-31493	87	31	products	product	NOUN
fbem-31493	87	32	.	.	PUNCT
fbem-31493	88	1	when	when	SCONJ
fbem-31493	88	2	purchasing	purchase	VERB
fbem-31493	88	3	grains	grain	NOUN
fbem-31493	88	4	from	from	ADP
fbem-31493	88	5	small	small	ADJ
fbem-31493	88	6	-	-	PUNCT
fbem-31493	88	7	scale	scale	NOUN
fbem-31493	88	8	taxpayers	taxpayer	NOUN
fbem-31493	88	9	in	in	ADP
fbem-31493	88	10	production	production	NOUN
fbem-31493	88	11	bases	basis	NOUN
fbem-31493	88	12	,	,	PUNCT
fbem-31493	88	13	enterprises	enterprise	NOUN
fbem-31493	88	14	can	can	AUX
fbem-31493	88	15	ask	ask	VERB
fbem-31493	88	16	for	for	ADP
fbem-31493	88	17	general	general	ADJ
fbem-31493	88	18	invoices	invoice	NOUN
fbem-31493	88	19	from	from	ADP
fbem-31493	88	20	sellers	seller	NOUN
fbem-31493	88	21	or	or	CCONJ
fbem-31493	88	22	apply	apply	VERB
fbem-31493	88	23	to	to	ADP
fbem-31493	88	24	tax	tax	NOUN
fbem-31493	88	25	authorities	authority	NOUN
fbem-31493	88	26	for	for	ADP
fbem-31493	88	27	special	special	ADJ
fbem-31493	88	28	vat	vat	NOUN
fbem-31493	88	29	invoices	invoice	NOUN
fbem-31493	88	30	.	.	PUNCT
fbem-31493	89	1	the	the	DET
fbem-31493	89	2	two	two	NUM
fbem-31493	89	3	types	type	NOUN
fbem-31493	89	4	of	of	ADP
fbem-31493	89	5	invoices	invoice	NOUN
fbem-31493	89	6	have	have	VERB
fbem-31493	89	7	different	different	ADJ
fbem-31493	89	8	tax	tax	NOUN
fbem-31493	89	9	calculation	calculation	NOUN
fbem-31493	89	10	methods	method	NOUN
fbem-31493	89	11	,	,	PUNCT
fbem-31493	89	12	so	so	CCONJ
fbem-31493	89	13	the	the	DET
fbem-31493	89	14	specific	specific	ADJ
fbem-31493	89	15	choice	choice	NOUN
fbem-31493	89	16	needs	need	VERB
fbem-31493	89	17	to	to	PART
fbem-31493	89	18	be	be	AUX
fbem-31493	89	19	calculated	calculate	VERB
fbem-31493	89	20	and	and	CCONJ
fbem-31493	89	21	concluded	conclude	VERB
fbem-31493	89	22	.	.	PUNCT
fbem-31493	90	1	4.2	4.2	NUM
fbem-31493	90	2	.	.	PUNCT
fbem-31493	91	1	there	there	PRON
fbem-31493	91	2	are	be	VERB
fbem-31493	91	3	deficiencies	deficiency	NOUN
fbem-31493	91	4	in	in	ADP
fbem-31493	91	5	the	the	DET
fbem-31493	91	6	current	current	ADJ
fbem-31493	91	7	situation	situation	NOUN
fbem-31493	91	8	of	of	ADP
fbem-31493	91	9	income	income	NOUN
fbem-31493	91	10	tax	tax	NOUN
fbem-31493	91	11	planning	planning	NOUN
fbem-31493	91	12	4.2.1	4.2.1	NOUN
fbem-31493	91	13	.	.	PUNCT
fbem-31493	91	14	inadequate	inadequate	ADJ
fbem-31493	91	15	tax	tax	NOUN
fbem-31493	91	16	planning	planning	NOUN
fbem-31493	91	17	for	for	ADP
fbem-31493	91	18	fixed	fix	VERB
fbem-31493	91	19	assets	asset	NOUN
fbem-31493	91	20	fixed	fix	VERB
fbem-31493	91	21	assets	asset	NOUN
fbem-31493	91	22	incur	incur	ADJ
fbem-31493	91	23	depreciation	depreciation	NOUN
fbem-31493	91	24	that	that	PRON
fbem-31493	91	25	generates	generate	VERB
fbem-31493	91	26	tax	tax	NOUN
fbem-31493	91	27	liabilities	liability	NOUN
fbem-31493	91	28	.	.	PUNCT
fbem-31493	92	1	shede	shede	PROPN
fbem-31493	92	2	brewery	brewery	NOUN
fbem-31493	92	3	employs	employ	VERB
fbem-31493	92	4	straight	straight	ADJ
fbem-31493	92	5	-	-	PUNCT
fbem-31493	92	6	line	line	NOUN
fbem-31493	92	7	depreciation	depreciation	NOUN
fbem-31493	92	8	,	,	PUNCT
fbem-31493	92	9	but	but	CCONJ
fbem-31493	92	10	its	its	PRON
fbem-31493	92	11	production	production	NOUN
fbem-31493	92	12	equipment	equipment	NOUN
fbem-31493	92	13	operates	operate	VERB
fbem-31493	92	14	under	under	ADP
fbem-31493	92	15	prolonged	prolonged	ADJ
fbem-31493	92	16	hightemperature	hightemperature	NOUN
fbem-31493	92	17	and	and	CCONJ
fbem-31493	92	18	humid	humid	ADJ
fbem-31493	92	19	conditions	condition	NOUN
fbem-31493	92	20	with	with	ADP
fbem-31493	92	21	limited	limited	ADJ
fbem-31493	92	22	service	service	NOUN
fbem-31493	92	23	life	life	NOUN
fbem-31493	92	24	,	,	PUNCT
fbem-31493	92	25	making	make	VERB
fbem-31493	92	26	this	this	DET
fbem-31493	92	27	method	method	NOUN
fbem-31493	92	28	unsuitable	unsuitable	ADJ
fbem-31493	92	29	for	for	ADP
fbem-31493	92	30	the	the	DET
fbem-31493	92	31	company	company	NOUN
fbem-31493	92	32	and	and	CCONJ
fbem-31493	92	33	resulting	result	VERB
fbem-31493	92	34	in	in	ADP
fbem-31493	92	35	insufficient	insufficient	ADJ
fbem-31493	92	36	cost	cost	NOUN
fbem-31493	92	37	deductions	deduction	NOUN
fbem-31493	92	38	.	.	PUNCT
fbem-31493	93	1	additionally	additionally	ADV
fbem-31493	93	2	,	,	PUNCT
fbem-31493	93	3	since	since	SCONJ
fbem-31493	93	4	s	s	PROPN
fbem-31493	93	5	brewery	brewery	NOUN
fbem-31493	93	6	conducts	conduct	NOUN
fbem-31493	93	7	annual	annual	ADJ
fbem-31493	93	8	mid	mid	ADJ
fbem-31493	93	9	-	-	ADJ
fbem-31493	93	10	year	year	NOUN
fbem-31493	93	11	maintenance	maintenance	NOUN
fbem-31493	93	12	on	on	ADP
fbem-31493	93	13	production	production	NOUN
fbem-31493	93	14	facilities	facility	NOUN
fbem-31493	93	15	,	,	PUNCT
fbem-31493	93	16	expenses	expense	NOUN
fbem-31493	93	17	incurred	incur	VERB
fbem-31493	93	18	during	during	ADP
fbem-31493	93	19	downtime	downtime	NOUN
fbem-31493	93	20	can	can	AUX
fbem-31493	93	21	be	be	AUX
fbem-31493	93	22	partially	partially	ADV
fbem-31493	93	23	claimed	claim	VERB
fbem-31493	93	24	as	as	ADP
fbem-31493	93	25	routine	routine	ADJ
fbem-31493	93	26	repairs	repair	NOUN
fbem-31493	93	27	if	if	SCONJ
fbem-31493	93	28	meeting	meet	VERB
fbem-31493	93	29	specific	specific	ADJ
fbem-31493	93	30	criteria	criterion	NOUN
fbem-31493	93	31	.	.	PUNCT
fbem-31493	94	1	however	however	ADV
fbem-31493	94	2	,	,	PUNCT
fbem-31493	94	3	capital	capital	NOUN
fbem-31493	94	4	improvements	improvement	NOUN
fbem-31493	94	5	to	to	ADP
fbem-31493	94	6	fixed	fix	VERB
fbem-31493	94	7	assets	asset	NOUN
fbem-31493	94	8	can	can	AUX
fbem-31493	94	9	not	not	PART
fbem-31493	94	10	be	be	AUX
fbem-31493	94	11	deducted	deduct	VERB
fbem-31493	94	12	before	before	ADP
fbem-31493	94	13	taxes	taxis	NOUN
fbem-31493	94	14	.	.	PUNCT
fbem-31493	95	1	this	this	DET
fbem-31493	95	2	gap	gap	NOUN
fbem-31493	95	3	highlights	highlight	NOUN
fbem-31493	95	4	shede	shede	NOUN
fbem-31493	95	5	's	's	PART
fbem-31493	95	6	lack	lack	NOUN
fbem-31493	95	7	of	of	ADP
fbem-31493	95	8	effective	effective	ADJ
fbem-31493	95	9	tax	tax	NOUN
fbem-31493	95	10	planning	planning	NOUN
fbem-31493	95	11	strategies	strategy	NOUN
fbem-31493	95	12	in	in	ADP
fbem-31493	95	13	this	this	DET
fbem-31493	95	14	regard	regard	NOUN
fbem-31493	95	15	.	.	PUNCT
fbem-31493	96	1	4.2.2	4.2.2	X
fbem-31493	96	2	.	.	PUNCT
fbem-31493	96	3	inadequate	inadequate	ADJ
fbem-31493	96	4	tax	tax	NOUN
fbem-31493	96	5	planning	planning	NOUN
fbem-31493	96	6	for	for	ADP
fbem-31493	96	7	public	public	ADJ
fbem-31493	96	8	welfare	welfare	NOUN
fbem-31493	96	9	donations	donation	NOUN
fbem-31493	96	10	as	as	ADP
fbem-31493	96	11	a	a	DET
fbem-31493	96	12	large	large	ADJ
fbem-31493	96	13	wine	wine	NOUN
fbem-31493	96	14	company	company	NOUN
fbem-31493	96	15	,	,	PUNCT
fbem-31493	96	16	shede	shede	NOUN
fbem-31493	96	17	is	be	AUX
fbem-31493	96	18	also	also	ADV
fbem-31493	96	19	actively	actively	ADV
fbem-31493	96	20	undertaking	undertake	VERB
fbem-31493	96	21	social	social	ADJ
fbem-31493	96	22	responsibilities	responsibility	NOUN
fbem-31493	96	23	by	by	ADP
fbem-31493	96	24	donating	donate	VERB
fbem-31493	96	25	goods	good	NOUN
fbem-31493	96	26	directly	directly	ADV
fbem-31493	96	27	or	or	CCONJ
fbem-31493	96	28	purchasing	purchase	VERB
fbem-31493	96	29	goods	good	NOUN
fbem-31493	96	30	.	.	PUNCT
fbem-31493	97	1	however	however	ADV
fbem-31493	97	2	,	,	PUNCT
fbem-31493	97	3	the	the	DET
fbem-31493	97	4	tax	tax	NOUN
fbem-31493	97	5	and	and	CCONJ
fbem-31493	97	6	fees	fee	NOUN
fbem-31493	97	7	brought	bring	VERB
fbem-31493	97	8	by	by	ADP
fbem-31493	97	9	these	these	DET
fbem-31493	97	10	two	two	NUM
fbem-31493	97	11	forms	form	NOUN
fbem-31493	97	12	of	of	ADP
fbem-31493	97	13	donation	donation	NOUN
fbem-31493	97	14	are	be	AUX
fbem-31493	97	15	different	different	ADJ
fbem-31493	97	16	.	.	PUNCT
fbem-31493	98	1	donating	donate	VERB
fbem-31493	98	2	goods	good	NOUN
fbem-31493	98	3	through	through	ADP
fbem-31493	98	4	purchasing	purchase	VERB
fbem-31493	98	5	goods	good	NOUN
fbem-31493	98	6	will	will	AUX
fbem-31493	98	7	be	be	AUX
fbem-31493	98	8	regarded	regard	VERB
fbem-31493	98	9	as	as	ADP
fbem-31493	98	10	sales	sale	NOUN
fbem-31493	98	11	and	and	CCONJ
fbem-31493	98	12	generate	generate	VERB
fbem-31493	98	13	vat	vat	NOUN
fbem-31493	98	14	.	.	PUNCT
fbem-31493	99	1	the	the	DET
fbem-31493	99	2	enterprise	enterprise	NOUN
fbem-31493	99	3	lacks	lack	VERB
fbem-31493	99	4	tax	tax	NOUN
fbem-31493	99	5	planning	planning	NOUN
fbem-31493	99	6	for	for	ADP
fbem-31493	99	7	donating	donate	VERB
fbem-31493	99	8	money	money	NOUN
fbem-31493	99	9	or	or	CCONJ
fbem-31493	99	10	goods	good	NOUN
fbem-31493	99	11	.	.	PUNCT
fbem-31493	100	1	4.2.3	4.2.3	X
fbem-31493	100	2	.	.	PUNCT
fbem-31493	101	1	under	under	ADP
fbem-31493	101	2	the	the	DET
fbem-31493	101	3	same	same	ADJ
fbem-31493	101	4	conditions	condition	NOUN
fbem-31493	101	5	,	,	PUNCT
fbem-31493	101	6	preferential	preferential	ADJ
fbem-31493	101	7	recruitment	recruitment	NOUN
fbem-31493	101	8	of	of	ADP
fbem-31493	101	9	tax	tax	NOUN
fbem-31493	101	10	preferential	preferential	ADJ
fbem-31493	101	11	personnel	personnel	NOUN
fbem-31493	101	12	shall	shall	AUX
fbem-31493	101	13	not	not	PART
fbem-31493	101	14	be	be	AUX
fbem-31493	101	15	given	give	VERB
fbem-31493	101	16	it	it	PRON
fbem-31493	101	17	is	be	AUX
fbem-31493	101	18	understood	understand	VERB
fbem-31493	101	19	that	that	SCONJ
fbem-31493	101	20	the	the	DET
fbem-31493	101	21	staff	staff	NOUN
fbem-31493	101	22	of	of	ADP
fbem-31493	101	23	s	s	NOUN
fbem-31493	101	24	liquor	liquor	NOUN
fbem-31493	101	25	company	company	NOUN
fbem-31493	101	26	have	have	VERB
fbem-31493	101	27	little	little	ADJ
fbem-31493	101	28	knowledge	knowledge	NOUN
fbem-31493	101	29	of	of	ADP
fbem-31493	101	30	financial	financial	ADJ
fbem-31493	101	31	knowledge	knowledge	NOUN
fbem-31493	101	32	,	,	PUNCT
fbem-31493	101	33	and	and	CCONJ
fbem-31493	101	34	they	they	PRON
fbem-31493	101	35	rarely	rarely	ADV
fbem-31493	101	36	consider	consider	VERB
fbem-31493	101	37	the	the	DET
fbem-31493	101	38	tax	tax	NOUN
fbem-31493	101	39	benefits	benefit	NOUN
fbem-31493	101	40	brought	bring	VERB
fbem-31493	101	41	by	by	ADP
fbem-31493	101	42	the	the	DET
fbem-31493	101	43	recruited	recruit	VERB
fbem-31493	101	44	personnel	personnel	NOUN
fbem-31493	101	45	in	in	ADP
fbem-31493	101	46	the	the	DET
fbem-31493	101	47	recruitment	recruitment	NOUN
fbem-31493	101	48	process	process	NOUN
fbem-31493	101	49	,	,	PUNCT
fbem-31493	101	50	which	which	PRON
fbem-31493	101	51	will	will	AUX
fbem-31493	101	52	increase	increase	VERB
fbem-31493	101	53	the	the	DET
fbem-31493	101	54	tax	tax	NOUN
fbem-31493	101	55	burden	burden	NOUN
fbem-31493	101	56	of	of	ADP
fbem-31493	101	57	the	the	DET
fbem-31493	101	58	enterprise	enterprise	NOUN
fbem-31493	101	59	to	to	ADP
fbem-31493	101	60	a	a	DET
fbem-31493	101	61	certain	certain	ADJ
fbem-31493	101	62	extent	extent	NOUN
fbem-31493	101	63	.	.	PUNCT
fbem-31493	102	1	even	even	ADV
fbem-31493	102	2	under	under	ADP
fbem-31493	102	3	the	the	DET
fbem-31493	102	4	same	same	ADJ
fbem-31493	102	5	conditions	condition	NOUN
fbem-31493	102	6	,	,	PUNCT
fbem-31493	102	7	they	they	PRON
fbem-31493	102	8	do	do	AUX
fbem-31493	102	9	not	not	PART
fbem-31493	102	10	give	give	VERB
fbem-31493	102	11	priority	priority	NOUN
fbem-31493	102	12	to	to	ADP
fbem-31493	102	13	the	the	DET
fbem-31493	102	14	recruitment	recruitment	NOUN
fbem-31493	102	15	of	of	ADP
fbem-31493	102	16	personnel	personnel	NOUN
fbem-31493	102	17	with	with	ADP
fbem-31493	102	18	tax	tax	NOUN
fbem-31493	102	19	benefits	benefit	NOUN
fbem-31493	102	20	.	.	PUNCT
fbem-31493	103	1	4.3	4.3	NUM
fbem-31493	103	2	.	.	PUNCT
fbem-31493	104	1	there	there	PRON
fbem-31493	104	2	are	be	VERB
fbem-31493	104	3	deficiencies	deficiency	NOUN
fbem-31493	104	4	in	in	ADP
fbem-31493	104	5	the	the	DET
fbem-31493	104	6	current	current	ADJ
fbem-31493	104	7	situation	situation	NOUN
fbem-31493	104	8	of	of	ADP
fbem-31493	104	9	consumption	consumption	NOUN
fbem-31493	104	10	tax	tax	NOUN
fbem-31493	104	11	payment	payment	NOUN
fbem-31493	104	12	planning	planning	NOUN
fbem-31493	104	13	4.3.1	4.3.1	NOUN
fbem-31493	104	14	.	.	PUNCT
fbem-31493	104	15	deficiency	deficiency	NOUN
fbem-31493	104	16	in	in	ADP
fbem-31493	104	17	the	the	DET
fbem-31493	104	18	selection	selection	NOUN
fbem-31493	104	19	of	of	ADP
fbem-31493	104	20	production	production	NOUN
fbem-31493	104	21	mode	mode	NOUN
fbem-31493	104	22	the	the	DET
fbem-31493	104	23	output	output	NOUN
fbem-31493	104	24	of	of	ADP
fbem-31493	104	25	s	s	PART
fbem-31493	104	26	liquor	liquor	NOUN
fbem-31493	104	27	is	be	AUX
fbem-31493	104	28	large	large	ADJ
fbem-31493	104	29	,	,	PUNCT
fbem-31493	104	30	which	which	PRON
fbem-31493	104	31	has	have	VERB
fbem-31493	104	32	two	two	NUM
fbem-31493	104	33	kinds	kind	NOUN
fbem-31493	104	34	:	:	PUNCT
fbem-31493	104	35	selfprocessing	selfprocesse	VERB
fbem-31493	104	36	and	and	CCONJ
fbem-31493	104	37	commissioned	commission	VERB
fbem-31493	104	38	processing	processing	NOUN
fbem-31493	104	39	.	.	PUNCT
fbem-31493	105	1	the	the	DET
fbem-31493	105	2	commissioned	commission	VERB
fbem-31493	105	3	processing	processing	NOUN
fbem-31493	105	4	is	be	AUX
fbem-31493	105	5	paid	pay	VERB
fbem-31493	105	6	by	by	ADP
fbem-31493	105	7	the	the	DET
fbem-31493	105	8	entrusting	entrusting	ADJ
fbem-31493	105	9	party	party	NOUN
fbem-31493	105	10	,	,	PUNCT
fbem-31493	105	11	while	while	SCONJ
fbem-31493	105	12	the	the	DET
fbem-31493	105	13	selfprocessing	selfprocessing	NOUN
fbem-31493	105	14	is	be	AUX
fbem-31493	105	15	paid	pay	VERB
fbem-31493	105	16	by	by	ADP
fbem-31493	105	17	itself	itself	PRON
fbem-31493	105	18	.	.	PUNCT
fbem-31493	106	1	60	60	NUM
fbem-31493	106	2	%	%	NOUN
fbem-31493	106	3	of	of	ADP
fbem-31493	106	4	s	s	PART
fbem-31493	106	5	liquor	liquor	NOUN
fbem-31493	106	6	is	be	AUX
fbem-31493	106	7	selfprocessing	selfprocesse	VERB
fbem-31493	106	8	,	,	PUNCT
fbem-31493	106	9	so	so	SCONJ
fbem-31493	106	10	there	there	PRON
fbem-31493	106	11	is	be	VERB
fbem-31493	106	12	still	still	ADV
fbem-31493	106	13	room	room	NOUN
fbem-31493	106	14	for	for	ADP
fbem-31493	106	15	optimization	optimization	NOUN
fbem-31493	106	16	in	in	ADP
fbem-31493	106	17	the	the	DET
fbem-31493	106	18	choice	choice	NOUN
fbem-31493	106	19	of	of	ADP
fbem-31493	106	20	processing	processing	NOUN
fbem-31493	106	21	mode	mode	NOUN
fbem-31493	106	22	.	.	PUNCT
fbem-31493	107	1	4.3.2	4.3.2	X
fbem-31493	107	2	.	.	PUNCT
fbem-31493	108	1	the	the	DET
fbem-31493	108	2	packaging	packaging	NOUN
fbem-31493	108	3	and	and	CCONJ
fbem-31493	108	4	liquor	liquor	NOUN
fbem-31493	108	5	are	be	AUX
fbem-31493	108	6	not	not	PART
fbem-31493	108	7	taxed	tax	VERB
fbem-31493	108	8	separately	separately	ADV
fbem-31493	108	9	some	some	DET
fbem-31493	108	10	companies	company	NOUN
fbem-31493	108	11	are	be	AUX
fbem-31493	108	12	willing	willing	ADJ
fbem-31493	108	13	to	to	PART
fbem-31493	108	14	sell	sell	VERB
fbem-31493	108	15	wine	wine	NOUN
fbem-31493	108	16	bottles	bottle	NOUN
fbem-31493	108	17	,	,	PUNCT
fbem-31493	108	18	bottle	bottle	NOUN
fbem-31493	108	19	caps	cap	NOUN
fbem-31493	108	20	and	and	CCONJ
fbem-31493	108	21	outer	outer	ADJ
fbem-31493	108	22	packaging	packaging	NOUN
fbem-31493	108	23	without	without	ADP
fbem-31493	108	24	separate	separate	ADJ
fbem-31493	108	25	pricing	pricing	NOUN
fbem-31493	108	26	,	,	PUNCT
fbem-31493	108	27	and	and	CCONJ
fbem-31493	108	28	calculate	calculate	VERB
fbem-31493	108	29	tax	tax	NOUN
fbem-31493	108	30	together	together	ADV
fbem-31493	108	31	with	with	ADP
fbem-31493	108	32	liquor	liquor	NOUN
fbem-31493	108	33	.	.	PUNCT
fbem-31493	109	1	the	the	DET
fbem-31493	109	2	price	price	NOUN
fbem-31493	109	3	of	of	ADP
fbem-31493	109	4	packaging	packaging	NOUN
fbem-31493	109	5	is	be	AUX
fbem-31493	109	6	disguised	disguise	VERB
fbem-31493	109	7	to	to	PART
fbem-31493	109	8	increase	increase	VERB
fbem-31493	109	9	the	the	DET
fbem-31493	109	10	consumption	consumption	NOUN
fbem-31493	109	11	tax	tax	NOUN
fbem-31493	109	12	taxable	taxable	ADJ
fbem-31493	109	13	price	price	NOUN
fbem-31493	109	14	of	of	ADP
fbem-31493	109	15	liquor	liquor	NOUN
fbem-31493	109	16	,	,	PUNCT
fbem-31493	109	17	while	while	SCONJ
fbem-31493	109	18	liquor	liquor	NOUN
fbem-31493	109	19	is	be	AUX
fbem-31493	109	20	taxed	tax	VERB
fbem-31493	109	21	on	on	ADP
fbem-31493	109	22	both	both	DET
fbem-31493	109	23	ad	ad	NOUN
fbem-31493	109	24	valorem	valorem	VERB
fbem-31493	109	25	and	and	CCONJ
fbem-31493	109	26	specific	specific	ADJ
fbem-31493	109	27	basis	basis	NOUN
fbem-31493	109	28	.	.	PUNCT
fbem-31493	110	1	therefore	therefore	ADV
fbem-31493	110	2	,	,	PUNCT
fbem-31493	110	3	the	the	DET
fbem-31493	110	4	consumption	consumption	NOUN
fbem-31493	110	5	tax	tax	NOUN
fbem-31493	110	6	amount	amount	NOUN
fbem-31493	110	7	of	of	ADP
fbem-31493	110	8	companies	company	NOUN
fbem-31493	110	9	is	be	AUX
fbem-31493	110	10	increased	increase	VERB
fbem-31493	110	11	to	to	ADP
fbem-31493	110	12	a	a	DET
fbem-31493	110	13	certain	certain	ADJ
fbem-31493	110	14	extent	extent	NOUN
fbem-31493	110	15	,	,	PUNCT
fbem-31493	110	16	and	and	CCONJ
fbem-31493	110	17	there	there	PRON
fbem-31493	110	18	is	be	VERB
fbem-31493	110	19	some	some	DET
fbem-31493	110	20	space	space	NOUN
fbem-31493	110	21	for	for	ADP
fbem-31493	110	22	tax	tax	NOUN
fbem-31493	110	23	planning	planning	NOUN
fbem-31493	110	24	in	in	ADP
fbem-31493	110	25	this	this	DET
fbem-31493	110	26	respect	respect	NOUN
fbem-31493	110	27	4.3.3	4.3.3	NOUN
fbem-31493	110	28	.	.	PUNCT
fbem-31493	111	1	there	there	PRON
fbem-31493	111	2	is	be	VERB
fbem-31493	111	3	no	no	DET
fbem-31493	111	4	sales	sale	NOUN
fbem-31493	111	5	organization	organization	NOUN
fbem-31493	111	6	with	with	ADP
fbem-31493	111	7	independent	independent	ADJ
fbem-31493	111	8	accounting	accounting	NOUN
fbem-31493	111	9	since	since	SCONJ
fbem-31493	111	10	s	s	NOUN
fbem-31493	111	11	liquor	liquor	NOUN
fbem-31493	111	12	does	do	AUX
fbem-31493	111	13	not	not	PART
fbem-31493	111	14	set	set	VERB
fbem-31493	111	15	up	up	ADP
fbem-31493	111	16	an	an	DET
fbem-31493	111	17	independent	independent	ADJ
fbem-31493	111	18	accounting	accounting	NOUN
fbem-31493	111	19	sales	sale	NOUN
fbem-31493	111	20	agency	agency	NOUN
fbem-31493	111	21	,	,	PUNCT
fbem-31493	111	22	it	it	PRON
fbem-31493	111	23	needs	need	VERB
fbem-31493	111	24	to	to	PART
fbem-31493	111	25	bear	bear	VERB
fbem-31493	111	26	all	all	DET
fbem-31493	111	27	the	the	DET
fbem-31493	111	28	consumption	consumption	NOUN
fbem-31493	111	29	tax	tax	NOUN
fbem-31493	111	30	by	by	ADP
fbem-31493	111	31	itself	itself	PRON
fbem-31493	111	32	,	,	PUNCT
fbem-31493	111	33	which	which	PRON
fbem-31493	111	34	is	be	AUX
fbem-31493	111	35	heavy	heavy	ADJ
fbem-31493	111	36	and	and	CCONJ
fbem-31493	111	37	has	have	VERB
fbem-31493	111	38	some	some	DET
fbem-31493	111	39	space	space	NOUN
fbem-31493	111	40	for	for	ADP
fbem-31493	111	41	planning	planning	NOUN
fbem-31493	111	42	.	.	PUNCT
fbem-31493	112	1	5	5	X
fbem-31493	112	2	.	.	X
fbem-31493	112	3	optimization	optimization	NOUN
fbem-31493	112	4	ideas	idea	NOUN
fbem-31493	112	5	of	of	ADP
fbem-31493	112	6	tax	tax	NOUN
fbem-31493	112	7	planning	planning	NOUN
fbem-31493	112	8	for	for	ADP
fbem-31493	112	9	s	s	PROPN
fbem-31493	112	10	liquor	liquor	NOUN
fbem-31493	112	11	industry	industry	PROPN
fbem-31493	112	12	co.	co.	PROPN
fbem-31493	112	13	,	,	PUNCT
fbem-31493	112	14	ltd	ltd	PROPN
fbem-31493	112	15	5.1	5.1	NUM
fbem-31493	112	16	.	.	PUNCT
fbem-31493	113	1	optimization	optimization	NOUN
fbem-31493	113	2	of	of	ADP
fbem-31493	113	3	vat	vat	NOUN
fbem-31493	113	4	tax	tax	NOUN
fbem-31493	113	5	planning	planning	NOUN
fbem-31493	113	6	5.1.1	5.1.1	NOUN
fbem-31493	113	7	.	.	PUNCT
fbem-31493	114	1	optimization	optimization	NOUN
fbem-31493	114	2	of	of	ADP
fbem-31493	114	3	tax	tax	NOUN
fbem-31493	114	4	payment	payment	NOUN
fbem-31493	114	5	time	time	NOUN
fbem-31493	114	6	point	point	NOUN
fbem-31493	114	7	selection	selection	NOUN
fbem-31493	114	8	tax	tax	NOUN
fbem-31493	114	9	payment	payment	NOUN
fbem-31493	114	10	deadlines	deadline	NOUN
fbem-31493	114	11	should	should	AUX
fbem-31493	114	12	be	be	AUX
fbem-31493	114	13	postponed	postpone	VERB
fbem-31493	114	14	as	as	ADV
fbem-31493	114	15	much	much	ADJ
fbem-31493	114	16	as	as	ADP
fbem-31493	114	17	possible	possible	ADJ
fbem-31493	114	18	.	.	PUNCT
fbem-31493	115	1	although	although	SCONJ
fbem-31493	115	2	tax	tax	NOUN
fbem-31493	115	3	obligations	obligation	NOUN
fbem-31493	115	4	will	will	AUX
fbem-31493	115	5	still	still	ADV
fbem-31493	115	6	arise	arise	VERB
fbem-31493	115	7	,	,	PUNCT
fbem-31493	115	8	deferring	defer	VERB
fbem-31493	115	9	payments	payment	NOUN
fbem-31493	115	10	wo	will	AUX
fbem-31493	115	11	n't	not	PART
fbem-31493	115	12	reduce	reduce	VERB
fbem-31493	115	13	the	the	DET
fbem-31493	115	14	actual	actual	ADJ
fbem-31493	115	15	tax	tax	NOUN
fbem-31493	115	16	amount	amount	NOUN
fbem-31493	115	17	.	.	PUNCT
fbem-31493	116	1	however	however	ADV
fbem-31493	116	2	,	,	PUNCT
fbem-31493	116	3	by	by	ADP
fbem-31493	116	4	delaying	delay	VERB
fbem-31493	116	5	tax	tax	NOUN
fbem-31493	116	6	liabilities	liability	NOUN
fbem-31493	116	7	,	,	PUNCT
fbem-31493	116	8	companies	company	NOUN
fbem-31493	116	9	can	can	AUX
fbem-31493	116	10	better	well	ADV
fbem-31493	116	11	leverage	leverage	VERB
fbem-31493	116	12	the	the	DET
fbem-31493	116	13	time	time	NOUN
fbem-31493	116	14	value	value	NOUN
fbem-31493	116	15	of	of	ADP
fbem-31493	116	16	money	money	NOUN
fbem-31493	116	17	,	,	PUNCT
fbem-31493	116	18	thereby	thereby	ADV
fbem-31493	116	19	reducing	reduce	VERB
fbem-31493	116	20	their	their	PRON
fbem-31493	116	21	tax	tax	NOUN
fbem-31493	116	22	burden	burden	NOUN
fbem-31493	116	23	.	.	PUNCT
fbem-31493	117	1	generally	generally	ADV
fbem-31493	117	2	,	,	PUNCT
fbem-31493	117	3	there	there	PRON
fbem-31493	117	4	are	be	VERB
fbem-31493	117	5	two	two	NUM
fbem-31493	117	6	approaches	approach	NOUN
fbem-31493	117	7	to	to	ADP
fbem-31493	117	8	postponing	postpone	VERB
fbem-31493	117	9	tax	tax	NOUN
fbem-31493	117	10	payments	payment	NOUN
fbem-31493	117	11	:	:	PUNCT
fbem-31493	117	12	first	first	ADV
fbem-31493	117	13	,	,	PUNCT
fbem-31493	117	14	companies	company	NOUN
fbem-31493	117	15	can	can	AUX
fbem-31493	117	16	delay	delay	VERB
fbem-31493	117	17	shipments	shipment	NOUN
fbem-31493	117	18	or	or	CCONJ
fbem-31493	117	19	invoicing	invoicing	NOUN
fbem-31493	117	20	dates	date	NOUN
fbem-31493	117	21	to	to	PART
fbem-31493	117	22	capture	capture	VERB
fbem-31493	117	23	the	the	DET
fbem-31493	117	24	time	time	NOUN
fbem-31493	117	25	value	value	NOUN
fbem-31493	117	26	of	of	ADP
fbem-31493	117	27	money	money	NOUN
fbem-31493	117	28	;	;	PUNCT
fbem-31493	117	29	second	second	X
fbem-31493	117	30	,	,	PUNCT
fbem-31493	117	31	when	when	SCONJ
fbem-31493	117	32	signing	sign	VERB
fbem-31493	117	33	contracts	contract	NOUN
fbem-31493	117	34	with	with	ADP
fbem-31493	117	35	clients	client	NOUN
fbem-31493	117	36	,	,	PUNCT
fbem-31493	117	37	they	they	PRON
fbem-31493	117	38	should	should	AUX
fbem-31493	117	39	explicitly	explicitly	ADV
fbem-31493	117	40	specify	specify	VERB
fbem-31493	117	41	payment	payment	NOUN
fbem-31493	117	42	terms	term	NOUN
fbem-31493	117	43	and	and	CCONJ
fbem-31493	117	44	set	set	VERB
fbem-31493	117	45	later	later	ADJ
fbem-31493	117	46	collection	collection	NOUN
fbem-31493	117	47	dates	date	NOUN
fbem-31493	117	48	whenever	whenever	SCONJ
fbem-31493	117	49	possible	possible	ADJ
fbem-31493	117	50	.	.	PUNCT
fbem-31493	118	1	68	68	NUM
fbem-31493	118	2	5.1.2	5.1.2	NUM
fbem-31493	118	3	.	.	PUNCT
fbem-31493	118	4	optimization	optimization	NOUN
fbem-31493	118	5	of	of	ADP
fbem-31493	118	6	taxpayer	taxpayer	NOUN
fbem-31493	118	7	identity	identity	NOUN
fbem-31493	118	8	selection	selection	NOUN
fbem-31493	118	9	to	to	PART
fbem-31493	118	10	calculate	calculate	VERB
fbem-31493	118	11	the	the	DET
fbem-31493	118	12	tax	tax	NOUN
fbem-31493	118	13	burden	burden	NOUN
fbem-31493	118	14	equilibrium	equilibrium	NOUN
fbem-31493	118	15	point	point	NOUN
fbem-31493	118	16	using	use	VERB
fbem-31493	118	17	the	the	DET
fbem-31493	118	18	tax	tax	NOUN
fbem-31493	118	19	burden	burden	NOUN
fbem-31493	118	20	equilibrium	equilibrium	NOUN
fbem-31493	118	21	theory	theory	NOUN
fbem-31493	118	22	,	,	PUNCT
fbem-31493	118	23	if	if	SCONJ
fbem-31493	118	24	the	the	DET
fbem-31493	118	25	actual	actual	ADJ
fbem-31493	118	26	value	value	NOUN
fbem-31493	118	27	-	-	PUNCT
fbem-31493	118	28	added	add	VERB
fbem-31493	118	29	rate	rate	NOUN
fbem-31493	118	30	exceeds	exceed	VERB
fbem-31493	118	31	this	this	DET
fbem-31493	118	32	threshold	threshold	NOUN
fbem-31493	118	33	,	,	PUNCT
fbem-31493	118	34	enterprises	enterprise	NOUN
fbem-31493	118	35	should	should	AUX
fbem-31493	118	36	opt	opt	VERB
fbem-31493	118	37	for	for	ADP
fbem-31493	118	38	small	small	ADJ
fbem-31493	118	39	-	-	PUNCT
fbem-31493	118	40	scale	scale	NOUN
fbem-31493	118	41	taxpayer	taxpayer	NOUN
fbem-31493	118	42	status	status	NOUN
fbem-31493	118	43	to	to	PART
fbem-31493	118	44	pay	pay	VERB
fbem-31493	118	45	vat	vat	NOUN
fbem-31493	118	46	.	.	PUNCT
fbem-31493	119	1	for	for	ADP
fbem-31493	119	2	general	general	ADJ
fbem-31493	119	3	taxpayers	taxpayer	NOUN
fbem-31493	119	4	,	,	PUNCT
fbem-31493	119	5	they	they	PRON
fbem-31493	119	6	can	can	AUX
fbem-31493	119	7	achieve	achieve	VERB
fbem-31493	119	8	this	this	PRON
fbem-31493	119	9	by	by	ADP
fbem-31493	119	10	establishing	establish	VERB
fbem-31493	119	11	several	several	ADJ
fbem-31493	119	12	independently	independently	ADV
fbem-31493	119	13	accounted	account	VERB
fbem-31493	119	14	small	small	ADJ
fbem-31493	119	15	-	-	PUNCT
fbem-31493	119	16	scale	scale	NOUN
fbem-31493	119	17	taxpayer	taxpayer	NOUN
fbem-31493	119	18	entities	entity	NOUN
fbem-31493	119	19	.	.	PUNCT
fbem-31493	120	1	conversely	conversely	ADV
fbem-31493	120	2	,	,	PUNCT
fbem-31493	120	3	when	when	SCONJ
fbem-31493	120	4	the	the	DET
fbem-31493	120	5	actual	actual	ADJ
fbem-31493	120	6	value	value	NOUN
fbem-31493	120	7	-	-	PUNCT
fbem-31493	120	8	added	add	VERB
fbem-31493	120	9	rate	rate	NOUN
fbem-31493	120	10	falls	fall	VERB
fbem-31493	120	11	below	below	ADP
fbem-31493	120	12	the	the	DET
fbem-31493	120	13	equilibrium	equilibrium	NOUN
fbem-31493	120	14	point	point	NOUN
fbem-31493	120	15	,	,	PUNCT
fbem-31493	120	16	businesses	business	NOUN
fbem-31493	120	17	should	should	AUX
fbem-31493	120	18	maintain	maintain	VERB
fbem-31493	120	19	their	their	PRON
fbem-31493	120	20	general	general	ADJ
fbem-31493	120	21	taxpayer	taxpayer	NOUN
fbem-31493	120	22	status	status	NOUN
fbem-31493	120	23	for	for	ADP
fbem-31493	120	24	tax	tax	NOUN
fbem-31493	120	25	compliance	compliance	NOUN
fbem-31493	120	26	.	.	PUNCT
fbem-31493	121	1	5.1.3	5.1.3	NUM
fbem-31493	121	2	.	.	PUNCT
fbem-31493	121	3	optimization	optimization	NOUN
fbem-31493	121	4	of	of	ADP
fbem-31493	121	5	the	the	DET
fbem-31493	121	6	selection	selection	NOUN
fbem-31493	121	7	of	of	ADP
fbem-31493	121	8	invoice	invoice	NOUN
fbem-31493	121	9	types	type	NOUN
fbem-31493	121	10	obtained	obtain	VERB
fbem-31493	121	11	when	when	SCONJ
fbem-31493	121	12	purchasing	purchase	VERB
fbem-31493	121	13	agricultural	agricultural	ADJ
fbem-31493	121	14	products	product	NOUN
fbem-31493	121	15	enterprises	enterprise	NOUN
fbem-31493	121	16	may	may	AUX
fbem-31493	121	17	obtain	obtain	VERB
fbem-31493	121	18	ordinary	ordinary	ADJ
fbem-31493	121	19	invoices	invoice	NOUN
fbem-31493	121	20	from	from	ADP
fbem-31493	121	21	suppliers	supplier	NOUN
fbem-31493	121	22	or	or	CCONJ
fbem-31493	121	23	request	request	VERB
fbem-31493	121	24	tax	tax	NOUN
fbem-31493	121	25	authorities	authority	NOUN
fbem-31493	121	26	to	to	PART
fbem-31493	121	27	issue	issue	VERB
fbem-31493	121	28	vat	vat	NOUN
fbem-31493	121	29	special	special	ADJ
fbem-31493	121	30	invoices	invoice	NOUN
fbem-31493	121	31	on	on	ADP
fbem-31493	121	32	their	their	PRON
fbem-31493	121	33	behalf	behalf	NOUN
fbem-31493	121	34	.	.	PUNCT
fbem-31493	122	1	for	for	ADP
fbem-31493	122	2	instance	instance	NOUN
fbem-31493	122	3	,	,	PUNCT
fbem-31493	122	4	if	if	SCONJ
fbem-31493	122	5	s	s	NOUN
fbem-31493	122	6	liquor	liquor	NOUN
fbem-31493	122	7	company	company	NOUN
fbem-31493	122	8	purchases	purchase	VERB
fbem-31493	122	9	600,000	600,000	NUM
fbem-31493	122	10	kilograms	kilogram	NOUN
fbem-31493	122	11	of	of	ADP
fbem-31493	122	12	grain	grain	NOUN
fbem-31493	122	13	(	(	PUNCT
fbem-31493	122	14	at	at	ADP
fbem-31493	122	15	10	10	NUM
fbem-31493	122	16	yuan	yuan	NOUN
fbem-31493	122	17	/	/	SYM
fbem-31493	122	18	kg	kg	X
fbem-31493	122	19	excluding	exclude	VERB
fbem-31493	122	20	tax	tax	NOUN
fbem-31493	122	21	)	)	PUNCT
fbem-31493	122	22	from	from	ADP
fbem-31493	122	23	company	company	NOUN
fbem-31493	122	24	a	a	PRON
fbem-31493	122	25	(	(	PUNCT
fbem-31493	122	26	a	a	DET
fbem-31493	122	27	small	small	ADJ
fbem-31493	122	28	-	-	PUNCT
fbem-31493	122	29	scale	scale	NOUN
fbem-31493	122	30	taxpayer	taxpayer	NOUN
fbem-31493	122	31	)	)	PUNCT
fbem-31493	122	32	for	for	ADP
fbem-31493	122	33	liquor	liquor	NOUN
fbem-31493	122	34	production	production	NOUN
fbem-31493	122	35	,	,	PUNCT
fbem-31493	122	36	with	with	ADP
fbem-31493	122	37	all	all	DET
fbem-31493	122	38	purchases	purchase	NOUN
fbem-31493	122	39	used	use	VERB
fbem-31493	122	40	in	in	ADP
fbem-31493	122	41	the	the	DET
fbem-31493	122	42	current	current	ADJ
fbem-31493	122	43	period	period	NOUN
fbem-31493	122	44	,	,	PUNCT
fbem-31493	122	45	and	and	CCONJ
fbem-31493	122	46	adopts	adopt	VERB
fbem-31493	122	47	the	the	DET
fbem-31493	122	48	input	input	NOUN
fbem-31493	122	49	-	-	PUNCT
fbem-31493	122	50	output	output	NOUN
fbem-31493	122	51	method	method	NOUN
fbem-31493	122	52	for	for	ADP
fbem-31493	122	53	agricultural	agricultural	ADJ
fbem-31493	122	54	product	product	NOUN
fbem-31493	122	55	procurement	procurement	NOUN
fbem-31493	122	56	under	under	ADP
fbem-31493	122	57	the	the	DET
fbem-31493	122	58	verified	verify	VERB
fbem-31493	122	59	deduction	deduction	NOUN
fbem-31493	122	60	policy	policy	NOUN
fbem-31493	122	61	(	(	PUNCT
fbem-31493	122	62	deduction	deduction	NOUN
fbem-31493	122	63	rate	rate	NOUN
fbem-31493	122	64	:	:	PUNCT
fbem-31493	122	65	10	10	NUM
fbem-31493	122	66	%	%	NOUN
fbem-31493	122	67	)	)	PUNCT
fbem-31493	122	68	,	,	PUNCT
fbem-31493	122	69	the	the	DET
fbem-31493	122	70	applicable	applicable	ADJ
fbem-31493	122	71	vat	vat	NOUN
fbem-31493	122	72	deductible	deductible	ADJ
fbem-31493	122	73	amount	amount	NOUN
fbem-31493	122	74	would	would	AUX
fbem-31493	122	75	be	be	AUX
fbem-31493	122	76	calculated	calculate	VERB
fbem-31493	122	77	as	as	ADP
fbem-31493	122	78	:	:	PUNCT
fbem-31493	122	79	600,000	600,000	NUM
fbem-31493	122	80	×	×	NOUN
fbem-31493	122	81	10	10	NUM
fbem-31493	122	82	×	×	NOUN
fbem-31493	122	83	10	10	NUM
fbem-31493	122	84	%	%	NOUN
fbem-31493	122	85	(	(	PUNCT
fbem-31493	122	86	1	1	NUM
fbem-31493	122	87	+	+	SYM
fbem-31493	122	88	10	10	NUM
fbem-31493	122	89	%	%	NOUN
fbem-31493	122	90	)	)	PUNCT
fbem-31493	122	91	=	=	SYM
fbem-31493	122	92	545,500	545,500	NUM
fbem-31493	122	93	yuan	yuan	NOUN
fbem-31493	122	94	.	.	PUNCT
fbem-31493	123	1	however	however	ADV
fbem-31493	123	2	,	,	PUNCT
fbem-31493	123	3	if	if	SCONJ
fbem-31493	123	4	requesting	request	VERB
fbem-31493	123	5	an	an	DET
fbem-31493	123	6	ordinary	ordinary	ADJ
fbem-31493	123	7	invoice	invoice	NOUN
fbem-31493	123	8	,	,	PUNCT
fbem-31493	123	9	the	the	DET
fbem-31493	123	10	deductible	deductible	ADJ
fbem-31493	123	11	amount	amount	NOUN
fbem-31493	123	12	becomes	become	VERB
fbem-31493	123	13	600,000	600,000	NUM
fbem-31493	123	14	×	×	NOUN
fbem-31493	123	15	10	10	NUM
fbem-31493	123	16	×	×	NOUN
fbem-31493	123	17	3	3	NUM
fbem-31493	123	18	%	%	NOUN
fbem-31493	123	19	=	=	SYM
fbem-31493	123	20	180,000	180,000	NUM
fbem-31493	123	21	yuan	yuan	NOUN
fbem-31493	123	22	.	.	PUNCT
fbem-31493	124	1	this	this	PRON
fbem-31493	124	2	demonstrates	demonstrate	VERB
fbem-31493	124	3	a	a	DET
fbem-31493	124	4	365,500	365,500	NUM
fbem-31493	124	5	yuan	yuan	NOUN
fbem-31493	124	6	difference	difference	NOUN
fbem-31493	124	7	in	in	ADP
fbem-31493	124	8	deductible	deductible	ADJ
fbem-31493	124	9	input	input	NOUN
fbem-31493	124	10	tax	tax	NOUN
fbem-31493	124	11	between	between	ADP
fbem-31493	124	12	ordinary	ordinary	ADJ
fbem-31493	124	13	and	and	CCONJ
fbem-31493	124	14	special	special	ADJ
fbem-31493	124	15	invoices	invoice	NOUN
fbem-31493	124	16	.	.	PUNCT
fbem-31493	125	1	therefore	therefore	ADV
fbem-31493	125	2	,	,	PUNCT
fbem-31493	125	3	liquor	liquor	NOUN
fbem-31493	125	4	enterprises	enterprise	NOUN
fbem-31493	125	5	should	should	AUX
fbem-31493	125	6	always	always	ADV
fbem-31493	125	7	obtain	obtain	VERB
fbem-31493	125	8	ordinary	ordinary	ADJ
fbem-31493	125	9	invoices	invoice	NOUN
fbem-31493	125	10	when	when	SCONJ
fbem-31493	125	11	purchasing	purchase	VERB
fbem-31493	125	12	agricultural	agricultural	ADJ
fbem-31493	125	13	products	product	NOUN
fbem-31493	125	14	from	from	ADP
fbem-31493	125	15	small	small	ADJ
fbem-31493	125	16	-	-	PUNCT
fbem-31493	125	17	scale	scale	NOUN
fbem-31493	125	18	taxpayers	taxpayer	NOUN
fbem-31493	125	19	to	to	PART
fbem-31493	125	20	avoid	avoid	VERB
fbem-31493	125	21	having	have	VERB
fbem-31493	125	22	tax	tax	NOUN
fbem-31493	125	23	authorities	authority	NOUN
fbem-31493	125	24	issue	issue	VERB
fbem-31493	125	25	special	special	ADJ
fbem-31493	125	26	invoices	invoice	NOUN
fbem-31493	125	27	on	on	ADP
fbem-31493	125	28	their	their	PRON
fbem-31493	125	29	behalf	behalf	NOUN
fbem-31493	125	30	.	.	PUNCT
fbem-31493	126	1	5.2	5.2	NUM
fbem-31493	126	2	.	.	PUNCT
fbem-31493	127	1	optimization	optimization	NOUN
fbem-31493	127	2	of	of	ADP
fbem-31493	127	3	income	income	NOUN
fbem-31493	127	4	tax	tax	NOUN
fbem-31493	127	5	planning	planning	NOUN
fbem-31493	127	6	5.2.1	5.2.1	NOUN
fbem-31493	127	7	.	.	PUNCT
fbem-31493	128	1	optimization	optimization	NOUN
fbem-31493	128	2	of	of	ADP
fbem-31493	128	3	tax	tax	NOUN
fbem-31493	128	4	planning	planning	NOUN
fbem-31493	128	5	for	for	ADP
fbem-31493	128	6	fixed	fix	VERB
fbem-31493	128	7	assets	asset	NOUN
fbem-31493	128	8	wine	wine	NOUN
fbem-31493	128	9	production	production	NOUN
fbem-31493	128	10	facilities	facility	NOUN
fbem-31493	128	11	often	often	ADV
fbem-31493	128	12	operate	operate	VERB
fbem-31493	128	13	under	under	ADP
fbem-31493	128	14	prolonged	prolonged	ADJ
fbem-31493	128	15	high	high	ADJ
fbem-31493	128	16	-	-	PUNCT
fbem-31493	128	17	temperature	temperature	NOUN
fbem-31493	128	18	and	and	CCONJ
fbem-31493	128	19	humid	humid	NOUN
fbem-31493	128	20	conditions	condition	NOUN
fbem-31493	128	21	,	,	PUNCT
fbem-31493	128	22	resulting	result	VERB
fbem-31493	128	23	in	in	ADP
fbem-31493	128	24	shorter	short	ADJ
fbem-31493	128	25	equipment	equipment	NOUN
fbem-31493	128	26	lifespans	lifespan	NOUN
fbem-31493	128	27	.	.	PUNCT
fbem-31493	129	1	the	the	DET
fbem-31493	129	2	straight	straight	ADJ
fbem-31493	129	3	-	-	PUNCT
fbem-31493	129	4	line	line	NOUN
fbem-31493	129	5	depreciation	depreciation	NOUN
fbem-31493	129	6	method	method	NOUN
fbem-31493	129	7	proves	prove	VERB
fbem-31493	129	8	less	less	ADV
fbem-31493	129	9	suitable	suitable	ADJ
fbem-31493	129	10	for	for	ADP
fbem-31493	129	11	such	such	ADJ
fbem-31493	129	12	enterprises	enterprise	NOUN
fbem-31493	129	13	,	,	PUNCT
fbem-31493	129	14	making	make	VERB
fbem-31493	129	15	accelerated	accelerate	VERB
fbem-31493	129	16	depreciation	depreciation	NOUN
fbem-31493	129	17	a	a	DET
fbem-31493	129	18	viable	viable	ADJ
fbem-31493	129	19	option	option	NOUN
fbem-31493	129	20	that	that	PRON
fbem-31493	129	21	increases	increase	VERB
fbem-31493	129	22	depreciation	depreciation	NOUN
fbem-31493	129	23	expenses	expense	NOUN
fbem-31493	129	24	in	in	ADP
fbem-31493	129	25	the	the	DET
fbem-31493	129	26	initial	initial	ADJ
fbem-31493	129	27	years	year	NOUN
fbem-31493	129	28	.	.	PUNCT
fbem-31493	130	1	by	by	ADP
fbem-31493	130	2	adopting	adopt	VERB
fbem-31493	130	3	accelerated	accelerated	ADJ
fbem-31493	130	4	depreciation	depreciation	NOUN
fbem-31493	130	5	,	,	PUNCT
fbem-31493	130	6	companies	company	NOUN
fbem-31493	130	7	can	can	AUX
fbem-31493	130	8	quickly	quickly	ADV
fbem-31493	130	9	amortize	amortize	VERB
fbem-31493	130	10	asset	asset	NOUN
fbem-31493	130	11	costs	cost	NOUN
fbem-31493	130	12	within	within	ADP
fbem-31493	130	13	a	a	DET
fbem-31493	130	14	short	short	ADJ
fbem-31493	130	15	timeframe	timeframe	NOUN
fbem-31493	130	16	,	,	PUNCT
fbem-31493	130	17	thereby	thereby	ADV
fbem-31493	130	18	reducing	reduce	VERB
fbem-31493	130	19	annual	annual	ADJ
fbem-31493	130	20	pre	pre	ADJ
fbem-31493	130	21	-	-	ADJ
fbem-31493	130	22	tax	tax	ADJ
fbem-31493	130	23	profits	profit	NOUN
fbem-31493	130	24	and	and	CCONJ
fbem-31493	130	25	tax	tax	NOUN
fbem-31493	130	26	liabilities	liability	NOUN
fbem-31493	130	27	.	.	PUNCT
fbem-31493	131	1	additionally	additionally	ADV
fbem-31493	131	2	,	,	PUNCT
fbem-31493	131	3	businesses	business	NOUN
fbem-31493	131	4	should	should	AUX
fbem-31493	131	5	maintain	maintain	VERB
fbem-31493	131	6	depreciation	depreciation	NOUN
fbem-31493	131	7	rates	rate	NOUN
fbem-31493	131	8	below	below	ADP
fbem-31493	131	9	20	20	NUM
fbem-31493	131	10	%	%	NOUN
fbem-31493	131	11	to	to	PART
fbem-31493	131	12	minimize	minimize	VERB
fbem-31493	131	13	corporate	corporate	ADJ
fbem-31493	131	14	income	income	NOUN
fbem-31493	131	15	tax	tax	NOUN
fbem-31493	131	16	obligations	obligation	NOUN
fbem-31493	131	17	.	.	PUNCT
fbem-31493	132	1	5.2.2	5.2.2	NUM
fbem-31493	132	2	.	.	PUNCT
fbem-31493	132	3	optimization	optimization	NOUN
fbem-31493	132	4	of	of	ADP
fbem-31493	132	5	tax	tax	NOUN
fbem-31493	132	6	planning	planning	NOUN
fbem-31493	132	7	for	for	ADP
fbem-31493	132	8	public	public	ADJ
fbem-31493	132	9	welfare	welfare	NOUN
fbem-31493	132	10	donations	donation	NOUN
fbem-31493	132	11	we	we	PRON
fbem-31493	132	12	are	be	AUX
fbem-31493	132	13	willing	willing	ADJ
fbem-31493	132	14	to	to	PART
fbem-31493	132	15	donate	donate	VERB
fbem-31493	132	16	5	5	NUM
fbem-31493	132	17	million	million	NUM
fbem-31493	132	18	yuan	yuan	NOUN
fbem-31493	132	19	to	to	PART
fbem-31493	132	20	support	support	VERB
fbem-31493	132	21	nonprofit	nonprofit	ADJ
fbem-31493	132	22	organizations	organization	NOUN
fbem-31493	132	23	,	,	PUNCT
fbem-31493	132	24	and	and	CCONJ
fbem-31493	132	25	the	the	DET
fbem-31493	132	26	input	input	NOUN
fbem-31493	132	27	tax	tax	NOUN
fbem-31493	132	28	is	be	AUX
fbem-31493	132	29	200,000	200,000	NUM
fbem-31493	132	30	yuan	yuan	NOUN
fbem-31493	132	31	.	.	PUNCT
fbem-31493	133	1	we	we	PRON
fbem-31493	133	2	can	can	AUX
fbem-31493	133	3	choose	choose	VERB
fbem-31493	133	4	either	either	CCONJ
fbem-31493	133	5	direct	direct	ADJ
fbem-31493	133	6	donation	donation	NOUN
fbem-31493	133	7	or	or	CCONJ
fbem-31493	133	8	purchase	purchase	VERB
fbem-31493	133	9	corresponding	correspond	VERB
fbem-31493	133	10	products	product	NOUN
fbem-31493	133	11	.	.	PUNCT
fbem-31493	134	1	plan	plan	NOUN
fbem-31493	134	2	1	1	NUM
fbem-31493	134	3	:	:	PUNCT
fbem-31493	134	4	direct	direct	ADJ
fbem-31493	134	5	donation	donation	NOUN
fbem-31493	134	6	5	5	NUM
fbem-31493	134	7	million	million	NUM
fbem-31493	134	8	yuan	yuan	NOUN
fbem-31493	134	9	is	be	AUX
fbem-31493	134	10	less	less	ADJ
fbem-31493	134	11	than	than	ADP
fbem-31493	134	12	12	12	NUM
fbem-31493	134	13	%	%	NOUN
fbem-31493	134	14	of	of	ADP
fbem-31493	134	15	the	the	DET
fbem-31493	134	16	profit	profit	NOUN
fbem-31493	134	17	of	of	ADP
fbem-31493	134	18	the	the	DET
fbem-31493	134	19	year	year	NOUN
fbem-31493	134	20	,	,	PUNCT
fbem-31493	134	21	and	and	CCONJ
fbem-31493	134	22	the	the	DET
fbem-31493	134	23	outflow	outflow	NOUN
fbem-31493	134	24	of	of	ADP
fbem-31493	134	25	funds	fund	NOUN
fbem-31493	134	26	is	be	AUX
fbem-31493	134	27	5	5	NUM
fbem-31493	134	28	million	million	NUM
fbem-31493	134	29	yuan	yuan	NOUN
fbem-31493	134	30	×	×	NOUN
fbem-31493	134	31	(	(	PUNCT
fbem-31493	134	32	1	1	NUM
fbem-31493	134	33	-	-	SYM
fbem-31493	134	34	25	25	NUM
fbem-31493	134	35	%	%	NOUN
fbem-31493	134	36	)	)	PUNCT
fbem-31493	135	1	=	=	SYM
fbem-31493	135	2	3.75	3.75	NUM
fbem-31493	135	3	million	million	NUM
fbem-31493	135	4	yuan	yuan	NOUN
fbem-31493	135	5	.	.	PUNCT
fbem-31493	136	1	plan	plan	NOUN
fbem-31493	136	2	2	2	NUM
fbem-31493	136	3	:	:	PUNCT
fbem-31493	136	4	donate	donate	VERB
fbem-31493	136	5	goods	good	NOUN
fbem-31493	136	6	this	this	DET
fbem-31493	136	7	donation	donation	NOUN
fbem-31493	136	8	method	method	NOUN
fbem-31493	136	9	should	should	AUX
fbem-31493	136	10	therefore	therefore	ADV
fbem-31493	136	11	be	be	AUX
fbem-31493	136	12	treated	treat	VERB
fbem-31493	136	13	as	as	ADP
fbem-31493	136	14	a	a	DET
fbem-31493	136	15	sales	sale	NOUN
fbem-31493	136	16	transaction	transaction	NOUN
fbem-31493	136	17	under	under	ADP
fbem-31493	136	18	tax	tax	NOUN
fbem-31493	136	19	regulations	regulation	NOUN
fbem-31493	136	20	.	.	PUNCT
fbem-31493	137	1	the	the	DET
fbem-31493	137	2	vat	vat	NOUN
fbem-31493	137	3	generated	generate	VERB
fbem-31493	137	4	from	from	ADP
fbem-31493	137	5	the	the	DET
fbem-31493	137	6	physical	physical	ADJ
fbem-31493	137	7	goods	good	NOUN
fbem-31493	137	8	amounts	amount	VERB
fbem-31493	137	9	to	to	ADP
fbem-31493	137	10	500×13%−20=450,000	500×13%−20=450,000	NUM
fbem-31493	137	11	yuan	yuan	NOUN
fbem-31493	137	12	.	.	PUNCT
fbem-31493	138	1	since	since	SCONJ
fbem-31493	138	2	no	no	DET
fbem-31493	138	3	fees	fee	NOUN
fbem-31493	138	4	are	be	AUX
fbem-31493	138	5	charged	charge	VERB
fbem-31493	138	6	for	for	ADP
fbem-31493	138	7	such	such	ADJ
fbem-31493	138	8	donations	donation	NOUN
fbem-31493	138	9	,	,	PUNCT
fbem-31493	138	10	output	output	NOUN
fbem-31493	138	11	vat	vat	NOUN
fbem-31493	138	12	can	can	AUX
fbem-31493	138	13	not	not	PART
fbem-31493	138	14	be	be	AUX
fbem-31493	138	15	claimed	claim	VERB
fbem-31493	138	16	(	(	PUNCT
fbem-31493	138	17	i.e.	i.e.	X
fbem-31493	138	18	,	,	PUNCT
fbem-31493	138	19	650,000	650,000	NUM
fbem-31493	138	20	yuan	yuan	NOUN
fbem-31493	138	21	)	)	PUNCT
fbem-31493	138	22	.	.	PUNCT
fbem-31493	139	1	consequently	consequently	ADV
fbem-31493	139	2	,	,	PUNCT
fbem-31493	139	3	the	the	DET
fbem-31493	139	4	company	company	NOUN
fbem-31493	139	5	's	's	PART
fbem-31493	139	6	income	income	NOUN
fbem-31493	139	7	tax	tax	NOUN
fbem-31493	139	8	would	would	AUX
fbem-31493	139	9	decrease	decrease	VERB
fbem-31493	139	10	by	by	ADP
fbem-31493	139	11	(	(	PUNCT
fbem-31493	139	12	500	500	NUM
fbem-31493	139	13	+	+	NOUN
fbem-31493	139	14	65)×25%=1,412,500	65)×25%=1,412,500	NUM
fbem-31493	139	15	yuan	yuan	NOUN
fbem-31493	139	16	.	.	PUNCT
fbem-31493	140	1	under	under	ADP
fbem-31493	140	2	this	this	DET
fbem-31493	140	3	arrangement	arrangement	NOUN
fbem-31493	140	4	,	,	PUNCT
fbem-31493	140	5	the	the	DET
fbem-31493	140	6	outflow	outflow	NOUN
fbem-31493	140	7	of	of	ADP
fbem-31493	140	8	funds	fund	NOUN
fbem-31493	140	9	is	be	AUX
fbem-31493	140	10	500	500	NUM
fbem-31493	140	11	+	+	NOUN
fbem-31493	140	12	45	45	NUM
fbem-31493	140	13	-	-	SYM
fbem-31493	140	14	141.25=403.75	141.25=403.75	NUM
fbem-31493	140	15	million	million	NUM
fbem-31493	140	16	yuan	yuan	NOUN
fbem-31493	140	17	.	.	PUNCT
fbem-31493	141	1	comparing	compare	VERB
fbem-31493	141	2	plan	plan	NOUN
fbem-31493	141	3	1	1	NUM
fbem-31493	141	4	and	and	CCONJ
fbem-31493	141	5	plan	plan	VERB
fbem-31493	141	6	2	2	NUM
fbem-31493	141	7	reveals	reveal	VERB
fbem-31493	141	8	that	that	PRON
fbem-31493	141	9	plan	plan	NOUN
fbem-31493	141	10	1	1	NUM
fbem-31493	141	11	incurs	incur	VERB
fbem-31493	141	12	lower	low	ADJ
fbem-31493	141	13	income	income	NOUN
fbem-31493	141	14	tax	tax	NOUN
fbem-31493	141	15	payments	payment	NOUN
fbem-31493	141	16	,	,	PUNCT
fbem-31493	141	17	making	make	VERB
fbem-31493	141	18	direct	direct	ADJ
fbem-31493	141	19	donation	donation	NOUN
fbem-31493	141	20	the	the	DET
fbem-31493	141	21	preferred	preferred	ADJ
fbem-31493	141	22	option	option	NOUN
fbem-31493	141	23	for	for	ADP
fbem-31493	141	24	charitable	charitable	ADJ
fbem-31493	141	25	purposes	purpose	NOUN
fbem-31493	141	26	5.2.3	5.2.3	NUM
fbem-31493	141	27	.	.	PUNCT
fbem-31493	142	1	under	under	ADP
fbem-31493	142	2	the	the	DET
fbem-31493	142	3	same	same	ADJ
fbem-31493	142	4	conditions	condition	NOUN
fbem-31493	142	5	,	,	PUNCT
fbem-31493	142	6	priority	priority	NOUN
fbem-31493	142	7	should	should	AUX
fbem-31493	142	8	be	be	AUX
fbem-31493	142	9	given	give	VERB
fbem-31493	142	10	to	to	ADP
fbem-31493	142	11	recruiting	recruit	VERB
fbem-31493	142	12	personnel	personnel	NOUN
fbem-31493	142	13	with	with	ADP
fbem-31493	142	14	tax	tax	NOUN
fbem-31493	142	15	benefits	benefit	NOUN
fbem-31493	142	16	under	under	ADP
fbem-31493	142	17	china	china	PROPN
fbem-31493	142	18	's	's	PART
fbem-31493	142	19	current	current	ADJ
fbem-31493	142	20	tax	tax	NOUN
fbem-31493	142	21	policies	policy	NOUN
fbem-31493	142	22	,	,	PUNCT
fbem-31493	142	23	enterprises	enterprise	NOUN
fbem-31493	142	24	hiring	hire	VERB
fbem-31493	142	25	specific	specific	ADJ
fbem-31493	142	26	groups	group	NOUN
fbem-31493	142	27	qualify	qualify	VERB
fbem-31493	142	28	for	for	ADP
fbem-31493	142	29	additional	additional	ADJ
fbem-31493	142	30	pre	pre	ADJ
fbem-31493	142	31	-	-	ADJ
fbem-31493	142	32	tax	tax	ADJ
fbem-31493	142	33	deductions	deduction	NOUN
fbem-31493	142	34	or	or	CCONJ
fbem-31493	142	35	tax	tax	NOUN
fbem-31493	142	36	exemptions	exemption	NOUN
fbem-31493	142	37	.	.	PUNCT
fbem-31493	143	1	for	for	ADP
fbem-31493	143	2	example	example	NOUN
fbem-31493	143	3	,	,	PUNCT
fbem-31493	143	4	when	when	SCONJ
fbem-31493	143	5	employing	employ	VERB
fbem-31493	143	6	retired	retire	VERB
fbem-31493	143	7	soldiers	soldier	NOUN
fbem-31493	143	8	,	,	PUNCT
fbem-31493	143	9	impoverished	impoverished	ADJ
fbem-31493	143	10	individuals	individual	NOUN
fbem-31493	143	11	,	,	PUNCT
fbem-31493	143	12	or	or	CCONJ
fbem-31493	143	13	disabled	disabled	ADJ
fbem-31493	143	14	workers	worker	NOUN
fbem-31493	143	15	,	,	PUNCT
fbem-31493	143	16	companies	company	NOUN
fbem-31493	143	17	can	can	AUX
fbem-31493	143	18	claim	claim	VERB
fbem-31493	143	19	fixed	fix	VERB
fbem-31493	143	20	annual	annual	ADJ
fbem-31493	143	21	deductions	deduction	NOUN
fbem-31493	143	22	ranging	range	VERB
fbem-31493	143	23	from	from	ADP
fbem-31493	143	24	6,000	6,000	NUM
fbem-31493	143	25	to	to	PART
fbem-31493	143	26	9,000	9,000	NUM
fbem-31493	143	27	yuan	yuan	NOUN
fbem-31493	143	28	per	per	ADP
fbem-31493	143	29	person	person	NOUN
fbem-31493	143	30	when	when	SCONJ
fbem-31493	143	31	calculating	calculate	VERB
fbem-31493	143	32	taxable	taxable	ADJ
fbem-31493	143	33	income	income	NOUN
fbem-31493	143	34	(	(	PUNCT
fbem-31493	143	35	as	as	SCONJ
fbem-31493	143	36	stipulated	stipulate	VERB
fbem-31493	143	37	in	in	ADP
fbem-31493	143	38	the	the	DET
fbem-31493	143	39	"	"	PUNCT
fbem-31493	143	40	notice	notice	NOUN
fbem-31493	143	41	on	on	ADP
fbem-31493	143	42	further	far	ADV
fbem-31493	143	43	supporting	support	VERB
fbem-31493	143	44	tax	tax	NOUN
fbem-31493	143	45	policies	policy	NOUN
fbem-31493	143	46	for	for	ADP
fbem-31493	143	47	self	self	NOUN
fbem-31493	143	48	-	-	PUNCT
fbem-31493	143	49	employed	employ	VERB
fbem-31493	143	50	retired	retired	ADJ
fbem-31493	143	51	soldiers	soldier	NOUN
fbem-31493	143	52	'	'	PART
fbem-31493	143	53	entrepreneurship	entrepreneurship	NOUN
fbem-31493	143	54	and	and	CCONJ
fbem-31493	143	55	employment	employment	NOUN
fbem-31493	143	56	"	"	PUNCT
fbem-31493	144	1	[	[	X
fbem-31493	144	2	cai	cai	X
fbem-31493	144	3	shui	shui	NOUN
fbem-31493	145	1	[	[	X
fbem-31493	145	2	2019	2019	NUM
fbem-31493	145	3	]	]	PUNCT
fbem-31493	145	4	no.21	no.21	PROPN
fbem-31493	145	5	]	]	PUNCT
fbem-31493	145	6	)	)	PUNCT
fbem-31493	145	7	.	.	PUNCT
fbem-31493	146	1	as	as	SCONJ
fbem-31493	146	2	a	a	DET
fbem-31493	146	3	labor	labor	NOUN
fbem-31493	146	4	-	-	PUNCT
fbem-31493	146	5	intensive	intensive	ADJ
fbem-31493	146	6	manufacturing	manufacturing	NOUN
fbem-31493	146	7	enterprise	enterprise	NOUN
fbem-31493	146	8	,	,	PUNCT
fbem-31493	146	9	s	s	PART
fbem-31493	146	10	liquor	liquor	NOUN
fbem-31493	146	11	industry	industry	NOUN
fbem-31493	146	12	prioritizes	prioritize	VERB
fbem-31493	146	13	recruiting	recruit	VERB
fbem-31493	146	14	such	such	ADJ
fbem-31493	146	15	personnel	personnel	NOUN
fbem-31493	146	16	in	in	ADP
fbem-31493	146	17	entry	entry	NOUN
fbem-31493	146	18	-	-	PUNCT
fbem-31493	146	19	level	level	NOUN
fbem-31493	146	20	positions	position	NOUN
fbem-31493	146	21	.	.	PUNCT
fbem-31493	147	1	this	this	DET
fbem-31493	147	2	approach	approach	NOUN
fbem-31493	147	3	not	not	PART
fbem-31493	147	4	only	only	ADV
fbem-31493	147	5	fulfills	fulfill	VERB
fbem-31493	147	6	social	social	ADJ
fbem-31493	147	7	responsibilities	responsibility	NOUN
fbem-31493	147	8	but	but	CCONJ
fbem-31493	147	9	also	also	ADV
fbem-31493	147	10	achieves	achieve	VERB
fbem-31493	147	11	significant	significant	ADJ
fbem-31493	147	12	tax	tax	NOUN
fbem-31493	147	13	-	-	PUNCT
fbem-31493	147	14	saving	save	VERB
fbem-31493	147	15	benefits	benefit	NOUN
fbem-31493	147	16	.	.	PUNCT
fbem-31493	148	1	specifically	specifically	ADV
fbem-31493	148	2	,	,	PUNCT
fbem-31493	148	3	if	if	SCONJ
fbem-31493	148	4	s	s	NOUN
fbem-31493	148	5	liquor	liquor	NOUN
fbem-31493	148	6	company	company	NOUN
fbem-31493	148	7	hires	hire	VERB
fbem-31493	148	8	10	10	NUM
fbem-31493	148	9	retired	retired	ADJ
fbem-31493	148	10	soldiers	soldier	NOUN
fbem-31493	148	11	annually	annually	ADV
fbem-31493	148	12	,	,	PUNCT
fbem-31493	148	13	applying	apply	VERB
fbem-31493	148	14	the	the	DET
fbem-31493	148	15	annual	annual	ADJ
fbem-31493	148	16	deduction	deduction	NOUN
fbem-31493	148	17	standard	standard	NOUN
fbem-31493	148	18	of	of	ADP
fbem-31493	148	19	9,000	9,000	NUM
fbem-31493	148	20	yuan	yuan	NOUN
fbem-31493	148	21	per	per	ADP
fbem-31493	148	22	person	person	NOUN
fbem-31493	148	23	would	would	AUX
fbem-31493	148	24	reduce	reduce	VERB
fbem-31493	148	25	taxable	taxable	ADJ
fbem-31493	148	26	income	income	NOUN
fbem-31493	148	27	by	by	ADP
fbem-31493	148	28	90,000	90,000	NUM
fbem-31493	148	29	yuan	yuan	NOUN
fbem-31493	148	30	.	.	PUNCT
fbem-31493	149	1	calculated	calculate	VERB
fbem-31493	149	2	at	at	ADP
fbem-31493	149	3	a	a	DET
fbem-31493	149	4	25	25	NUM
fbem-31493	149	5	%	%	NOUN
fbem-31493	149	6	tax	tax	NOUN
fbem-31493	149	7	rate	rate	NOUN
fbem-31493	149	8	,	,	PUNCT
fbem-31493	149	9	this	this	PRON
fbem-31493	149	10	could	could	AUX
fbem-31493	149	11	directly	directly	ADV
fbem-31493	149	12	save	save	VERB
fbem-31493	149	13	22,500	22,500	NUM
fbem-31493	149	14	yuan	yuan	NOUN
fbem-31493	149	15	in	in	ADP
fbem-31493	149	16	taxes	taxis	NOUN
fbem-31493	149	17	.	.	PUNCT
fbem-31493	150	1	this	this	DET
fbem-31493	150	2	tax	tax	NOUN
fbem-31493	150	3	planning	planning	NOUN
fbem-31493	150	4	approach	approach	NOUN
fbem-31493	150	5	offers	offer	VERB
fbem-31493	150	6	dual	dual	ADJ
fbem-31493	150	7	advantages	advantage	NOUN
fbem-31493	150	8	:	:	PUNCT
fbem-31493	150	9	first	first	ADV
fbem-31493	150	10	,	,	PUNCT
fbem-31493	150	11	it	it	PRON
fbem-31493	150	12	requires	require	VERB
fbem-31493	150	13	minimal	minimal	ADJ
fbem-31493	150	14	policy	policy	NOUN
fbem-31493	150	15	compliance	compliance	NOUN
fbem-31493	150	16	—	—	PUNCT
fbem-31493	150	17	simply	simply	ADV
fbem-31493	150	18	meeting	meet	VERB
fbem-31493	150	19	basic	basic	ADJ
fbem-31493	150	20	conditions	condition	NOUN
fbem-31493	150	21	like	like	ADP
fbem-31493	150	22	labor	labor	NOUN
fbem-31493	150	23	contract	contract	NOUN
fbem-31493	150	24	signing	signing	NOUN
fbem-31493	150	25	and	and	CCONJ
fbem-31493	150	26	social	social	ADJ
fbem-31493	150	27	insurance	insurance	NOUN
fbem-31493	150	28	contributions	contribution	NOUN
fbem-31493	150	29	.	.	PUNCT
fbem-31493	151	1	second	second	ADJ
fbem-31493	151	2	,	,	PUNCT
fbem-31493	151	3	the	the	DET
fbem-31493	151	4	benefits	benefit	NOUN
fbem-31493	151	5	accumulate	accumulate	VERB
fbem-31493	151	6	proportionally	proportionally	ADV
fbem-31493	151	7	—	—	PUNCT
fbem-31493	151	8	the	the	PRON
fbem-31493	151	9	larger	large	ADJ
fbem-31493	151	10	the	the	DET
fbem-31493	151	11	recruitment	recruitment	NOUN
fbem-31493	151	12	scale	scale	NOUN
fbem-31493	151	13	,	,	PUNCT
fbem-31493	151	14	the	the	PRON
fbem-31493	151	15	more	more	ADV
fbem-31493	151	16	significant	significant	ADJ
fbem-31493	151	17	the	the	DET
fbem-31493	151	18	tax	tax	NOUN
fbem-31493	151	19	savings	saving	NOUN
fbem-31493	151	20	.	.	PUNCT
fbem-31493	152	1	notably	notably	ADV
fbem-31493	152	2	,	,	PUNCT
fbem-31493	152	3	companies	company	NOUN
fbem-31493	152	4	must	must	AUX
fbem-31493	152	5	establish	establish	VERB
fbem-31493	152	6	appropriate	appropriate	ADJ
fbem-31493	152	7	job	job	NOUN
fbem-31493	152	8	-	-	PUNCT
fbem-31493	152	9	matching	matching	NOUN
fbem-31493	152	10	mechanisms	mechanism	NOUN
fbem-31493	152	11	to	to	PART
fbem-31493	152	12	avoid	avoid	VERB
fbem-31493	152	13	compromising	compromise	VERB
fbem-31493	152	14	operational	operational	ADJ
fbem-31493	152	15	efficiency	efficiency	NOUN
fbem-31493	152	16	for	for	ADP
fbem-31493	152	17	tax	tax	NOUN
fbem-31493	152	18	incentives	incentive	NOUN
fbem-31493	152	19	.	.	PUNCT
fbem-31493	153	1	by	by	ADP
fbem-31493	153	2	integrating	integrate	VERB
fbem-31493	153	3	tax	tax	NOUN
fbem-31493	153	4	planning	planning	NOUN
fbem-31493	153	5	into	into	ADP
fbem-31493	153	6	human	human	ADJ
fbem-31493	153	7	resource	resource	NOUN
fbem-31493	153	8	strategies	strategy	NOUN
fbem-31493	153	9	,	,	PUNCT
fbem-31493	153	10	s	s	PART
fbem-31493	153	11	liquor	liquor	NOUN
fbem-31493	153	12	can	can	AUX
fbem-31493	153	13	achieve	achieve	VERB
fbem-31493	153	14	dual	dual	ADJ
fbem-31493	153	15	improvements	improvement	NOUN
fbem-31493	153	16	in	in	ADP
fbem-31493	153	17	corporate	corporate	ADJ
fbem-31493	153	18	value	value	NOUN
fbem-31493	153	19	and	and	CCONJ
fbem-31493	153	20	social	social	ADJ
fbem-31493	153	21	benefits	benefit	NOUN
fbem-31493	153	22	while	while	SCONJ
fbem-31493	153	23	remaining	remain	VERB
fbem-31493	153	24	legally	legally	ADV
fbem-31493	153	25	compliant	compliant	ADJ
fbem-31493	153	26	.	.	PUNCT
fbem-31493	154	1	this	this	PRON
fbem-31493	154	2	also	also	ADV
fbem-31493	154	3	requires	require	VERB
fbem-31493	154	4	relevant	relevant	ADJ
fbem-31493	154	5	staff	staff	NOUN
fbem-31493	154	6	to	to	PART
fbem-31493	154	7	be	be	AUX
fbem-31493	154	8	able	able	ADJ
fbem-31493	154	9	to	to	PART
fbem-31493	154	10	timely	timely	ADV
fbem-31493	154	11	understand	understand	VERB
fbem-31493	154	12	the	the	DET
fbem-31493	154	13	national	national	ADJ
fbem-31493	154	14	preferential	preferential	ADJ
fbem-31493	154	15	tax	tax	NOUN
fbem-31493	154	16	policies	policy	NOUN
fbem-31493	154	17	.	.	PUNCT
fbem-31493	155	1	enterprises	enterprise	NOUN
fbem-31493	155	2	can	can	AUX
fbem-31493	155	3	establish	establish	VERB
fbem-31493	155	4	a	a	DET
fbem-31493	155	5	learning	learning	NOUN
fbem-31493	155	6	platform	platform	NOUN
fbem-31493	155	7	for	for	ADP
fbem-31493	155	8	tax	tax	NOUN
fbem-31493	155	9	policies	policy	NOUN
fbem-31493	155	10	to	to	PART
fbem-31493	155	11	urge	urge	VERB
fbem-31493	155	12	relevant	relevant	ADJ
fbem-31493	155	13	personnel	personnel	NOUN
fbem-31493	155	14	to	to	PART
fbem-31493	155	15	learn	learn	VERB
fbem-31493	155	16	and	and	CCONJ
fbem-31493	155	17	constantly	constantly	ADV
fbem-31493	155	18	improve	improve	VERB
fbem-31493	155	19	the	the	DET
fbem-31493	155	20	professional	professional	ADJ
fbem-31493	155	21	skills	skill	NOUN
fbem-31493	155	22	and	and	CCONJ
fbem-31493	155	23	quality	quality	NOUN
fbem-31493	155	24	of	of	ADP
fbem-31493	155	25	employees	employee	NOUN
fbem-31493	155	26	in	in	ADP
fbem-31493	155	27	tax	tax	NOUN
fbem-31493	155	28	[	[	X
fbem-31493	155	29	4	4	NUM
fbem-31493	155	30	]	]	PUNCT
fbem-31493	155	31	.	.	PUNCT
fbem-31493	156	1	5.3	5.3	NUM
fbem-31493	156	2	.	.	PUNCT
fbem-31493	156	3	optimization	optimization	NOUN
fbem-31493	156	4	of	of	ADP
fbem-31493	156	5	consumption	consumption	NOUN
fbem-31493	156	6	tax	tax	NOUN
fbem-31493	156	7	payment	payment	NOUN
fbem-31493	156	8	planning	plan	VERB
fbem-31493	156	9	5.3.1	5.3.1	PROPN
fbem-31493	156	10	.	.	PUNCT
fbem-31493	156	11	optimization	optimization	NOUN
fbem-31493	156	12	of	of	ADP
fbem-31493	156	13	production	production	NOUN
fbem-31493	156	14	mode	mode	NOUN
fbem-31493	156	15	selection	selection	NOUN
fbem-31493	156	16	when	when	SCONJ
fbem-31493	156	17	making	make	VERB
fbem-31493	156	18	production	production	NOUN
fbem-31493	156	19	decisions	decision	NOUN
fbem-31493	156	20	,	,	PUNCT
fbem-31493	156	21	chinese	chinese	ADJ
fbem-31493	156	22	liquor	liquor	NOUN
fbem-31493	156	23	enterprises	enterprise	NOUN
fbem-31493	156	24	can	can	AUX
fbem-31493	156	25	optimize	optimize	VERB
fbem-31493	156	26	consumption	consumption	NOUN
fbem-31493	156	27	tax	tax	NOUN
fbem-31493	156	28	planning	planning	NOUN
fbem-31493	156	29	by	by	ADP
fbem-31493	156	30	selecting	select	VERB
fbem-31493	156	31	different	different	ADJ
fbem-31493	156	32	manufacturing	manufacturing	NOUN
fbem-31493	156	33	methods	method	NOUN
fbem-31493	156	34	.	.	PUNCT
fbem-31493	157	1	currently	currently	ADV
fbem-31493	157	2	,	,	PUNCT
fbem-31493	157	3	the	the	DET
fbem-31493	157	4	two	two	NUM
fbem-31493	157	5	primary	primary	ADJ
fbem-31493	157	6	production	production	NOUN
fbem-31493	157	7	approaches	approach	NOUN
fbem-31493	157	8	adopted	adopt	VERB
fbem-31493	157	9	are	be	AUX
fbem-31493	157	10	self	self	NOUN
fbem-31493	157	11	-	-	PUNCT
fbem-31493	157	12	production	production	NOUN
fbem-31493	157	13	and	and	CCONJ
fbem-31493	157	14	contract	contract	NOUN
fbem-31493	157	15	processing	processing	NOUN
fbem-31493	157	16	,	,	PUNCT
fbem-31493	157	17	with	with	ADP
fbem-31493	157	18	contract	contract	NOUN
fbem-31493	157	19	processing	processing	NOUN
fbem-31493	157	20	further	far	ADV
fbem-31493	157	21	divided	divide	VERB
fbem-31493	157	22	into	into	ADP
fbem-31493	157	23	semi	semi	ADJ
fbem-31493	157	24	-	-	ADJ
fbem-31493	157	25	finished	finished	ADJ
fbem-31493	157	26	product	product	NOUN
fbem-31493	157	27	processing	processing	NOUN
fbem-31493	157	28	and	and	CCONJ
fbem-31493	157	29	finished	finished	ADJ
fbem-31493	157	30	product	product	NOUN
fbem-31493	157	31	processing	processing	NOUN
fbem-31493	157	32	.	.	PUNCT
fbem-31493	158	1	contract	contract	NOUN
fbem-31493	158	2	processing	processing	NOUN
fbem-31493	158	3	of	of	ADP
fbem-31493	158	4	high	high	ADJ
fbem-31493	158	5	-	-	PUNCT
fbem-31493	158	6	proof	proof	ADJ
fbem-31493	158	7	liquor	liquor	NOUN
fbem-31493	158	8	produces	produce	VERB
fbem-31493	158	9	the	the	DET
fbem-31493	158	10	highest	high	ADJ
fbem-31493	158	11	calculated	calculate	VERB
fbem-31493	158	12	consumption	consumption	NOUN
fbem-31493	158	13	tax	tax	NOUN
fbem-31493	158	14	and	and	CCONJ
fbem-31493	158	15	results	result	NOUN
fbem-31493	158	16	in	in	ADP
fbem-31493	158	17	the	the	DET
fbem-31493	158	18	lowest	low	ADJ
fbem-31493	158	19	post	post	ADJ
fbem-31493	158	20	-	-	ADJ
fbem-31493	158	21	tax	tax	ADJ
fbem-31493	158	22	profit	profit	NOUN
fbem-31493	158	23	.	.	PUNCT
fbem-31493	159	1	however	however	ADV
fbem-31493	159	2	,	,	PUNCT
fbem-31493	159	3	when	when	SCONJ
fbem-31493	159	4	processing	processing	NOUN
fbem-31493	159	5	alcohol	alcohol	NOUN
fbem-31493	159	6	or	or	CCONJ
fbem-31493	159	7	finished	finished	ADJ
fbem-31493	159	8	liquor	liquor	NOUN
fbem-31493	159	9	through	through	ADP
fbem-31493	159	10	contract	contract	NOUN
fbem-31493	159	11	manufacturing	manufacturing	NOUN
fbem-31493	159	12	,	,	PUNCT
fbem-31493	159	13	the	the	DET
fbem-31493	159	14	tax	tax	NOUN
fbem-31493	159	15	-	-	PUNCT
fbem-31493	159	16	saving	save	VERB
fbem-31493	159	17	effect	effect	NOUN
fbem-31493	159	18	remains	remain	VERB
fbem-31493	159	19	equivalent	equivalent	ADJ
fbem-31493	159	20	to	to	ADP
fbem-31493	159	21	self	self	NOUN
fbem-31493	159	22	-	-	PUNCT
fbem-31493	159	23	production	production	NOUN
fbem-31493	159	24	.	.	PUNCT
fbem-31493	160	1	therefore	therefore	ADV
fbem-31493	160	2	,	,	PUNCT
fbem-31493	160	3	liquor	liquor	NOUN
fbem-31493	160	4	enterprises	enterprise	NOUN
fbem-31493	160	5	should	should	AUX
fbem-31493	160	6	rationally	rationally	ADV
fbem-31493	160	7	compare	compare	VERB
fbem-31493	160	8	the	the	DET
fbem-31493	160	9	tax	tax	NOUN
fbem-31493	160	10	-	-	PUNCT
fbem-31493	160	11	saving	save	VERB
fbem-31493	160	12	effects	effect	NOUN
fbem-31493	160	13	and	and	CCONJ
fbem-31493	160	14	economic	economic	ADJ
fbem-31493	160	15	benefits	benefit	NOUN
fbem-31493	160	16	of	of	ADP
fbem-31493	160	17	various	various	ADJ
fbem-31493	160	18	production	production	NOUN
fbem-31493	160	19	methods	method	NOUN
fbem-31493	160	20	during	during	ADP
fbem-31493	160	21	decision	decision	NOUN
fbem-31493	160	22	-	-	PUNCT
fbem-31493	160	23	making	making	NOUN
fbem-31493	160	24	.	.	PUNCT
fbem-31493	161	1	if	if	SCONJ
fbem-31493	161	2	choosing	choose	VERB
fbem-31493	161	3	contract	contract	NOUN
fbem-31493	161	4	processing	processing	NOUN
fbem-31493	161	5	,	,	PUNCT
fbem-31493	161	6	they	they	PRON
fbem-31493	161	7	should	should	AUX
fbem-31493	161	8	opt	opt	VERB
fbem-31493	161	9	for	for	ADP
fbem-31493	161	10	direct	direct	ADJ
fbem-31493	161	11	finished	finish	VERB
fbem-31493	161	12	product	product	NOUN
fbem-31493	161	13	processing	processing	NOUN
fbem-31493	161	14	to	to	PART
fbem-31493	161	15	avoid	avoid	VERB
fbem-31493	161	16	double	double	ADJ
fbem-31493	161	17	taxation	taxation	NOUN
fbem-31493	161	18	caused	cause	VERB
fbem-31493	161	19	by	by	ADP
fbem-31493	161	20	semifinished	semifinishe	VERB
fbem-31493	161	21	product	product	NOUN
fbem-31493	161	22	processing	processing	NOUN
fbem-31493	161	23	.	.	PUNCT
fbem-31493	162	1	5.3.2	5.3.2	X
fbem-31493	162	2	.	.	PUNCT
fbem-31493	163	1	the	the	DET
fbem-31493	163	2	packaging	packaging	NOUN
fbem-31493	163	3	and	and	CCONJ
fbem-31493	163	4	liquor	liquor	NOUN
fbem-31493	163	5	shall	shall	AUX
fbem-31493	163	6	be	be	AUX
fbem-31493	163	7	taxed	tax	VERB
fbem-31493	163	8	separately	separately	ADV
fbem-31493	163	9	the	the	DET
fbem-31493	163	10	baijiu	baijiu	NOUN
fbem-31493	163	11	industry	industry	NOUN
fbem-31493	163	12	faces	face	VERB
fbem-31493	163	13	excessive	excessive	ADJ
fbem-31493	163	14	packaging	packaging	NOUN
fbem-31493	163	15	practices	practice	NOUN
fbem-31493	163	16	,	,	PUNCT
fbem-31493	163	17	with	with	ADP
fbem-31493	163	18	packaging	packaging	NOUN
fbem-31493	163	19	costs	cost	NOUN
fbem-31493	163	20	constituting	constitute	VERB
fbem-31493	163	21	a	a	DET
fbem-31493	163	22	significant	significant	ADJ
fbem-31493	163	23	portion	portion	NOUN
fbem-31493	163	24	of	of	ADP
fbem-31493	163	25	sales	sale	NOUN
fbem-31493	163	26	revenue	revenue	NOUN
fbem-31493	163	27	.	.	PUNCT
fbem-31493	164	1	according	accord	VERB
fbem-31493	164	2	to	to	ADP
fbem-31493	164	3	chinese	chinese	ADJ
fbem-31493	164	4	tax	tax	NOUN
fbem-31493	164	5	regulations	regulation	NOUN
fbem-31493	164	6	,	,	PUNCT
fbem-31493	164	7	when	when	SCONJ
fbem-31493	164	8	taxable	taxable	ADJ
fbem-31493	164	9	69	69	NUM
fbem-31493	164	10	consumer	consumer	NOUN
fbem-31493	164	11	goods	good	NOUN
fbem-31493	164	12	are	be	AUX
fbem-31493	164	13	sold	sell	VERB
fbem-31493	164	14	with	with	ADP
fbem-31493	164	15	packaging	packaging	NOUN
fbem-31493	164	16	materials	material	NOUN
fbem-31493	164	17	,	,	PUNCT
fbem-31493	164	18	consumption	consumption	NOUN
fbem-31493	164	19	tax	tax	NOUN
fbem-31493	164	20	must	must	AUX
fbem-31493	164	21	be	be	AUX
fbem-31493	164	22	included	include	VERB
fbem-31493	164	23	in	in	ADP
fbem-31493	164	24	the	the	DET
fbem-31493	164	25	product	product	NOUN
fbem-31493	164	26	's	's	PART
fbem-31493	164	27	sales	sale	NOUN
fbem-31493	164	28	value	value	NOUN
fbem-31493	164	29	regardless	regardless	ADV
fbem-31493	164	30	of	of	ADP
fbem-31493	164	31	accounting	accounting	NOUN
fbem-31493	164	32	methods	method	NOUN
fbem-31493	164	33	.	.	PUNCT
fbem-31493	165	1	baijiu	baijiu	NOUN
fbem-31493	165	2	manufacturers	manufacturer	NOUN
fbem-31493	165	3	could	could	AUX
fbem-31493	165	4	consider	consider	VERB
fbem-31493	165	5	selling	sell	VERB
fbem-31493	165	6	packaging	packaging	NOUN
fbem-31493	165	7	materials	material	NOUN
fbem-31493	165	8	separately	separately	ADV
fbem-31493	165	9	from	from	ADP
fbem-31493	165	10	liquor	liquor	NOUN
fbem-31493	165	11	to	to	ADP
fbem-31493	165	12	distributors	distributor	NOUN
fbem-31493	165	13	.	.	PUNCT
fbem-31493	166	1	since	since	SCONJ
fbem-31493	166	2	packaging	package	VERB
fbem-31493	166	3	sales	sale	NOUN
fbem-31493	166	4	are	be	AUX
fbem-31493	166	5	exempt	exempt	ADJ
fbem-31493	166	6	from	from	ADP
fbem-31493	166	7	consumption	consumption	NOUN
fbem-31493	166	8	tax	tax	NOUN
fbem-31493	166	9	,	,	PUNCT
fbem-31493	166	10	this	this	DET
fbem-31493	166	11	approach	approach	NOUN
fbem-31493	166	12	helps	help	VERB
fbem-31493	166	13	reduce	reduce	VERB
fbem-31493	166	14	tax	tax	NOUN
fbem-31493	166	15	burdens	burden	NOUN
fbem-31493	166	16	.	.	PUNCT
fbem-31493	167	1	however	however	ADV
fbem-31493	167	2	,	,	PUNCT
fbem-31493	167	3	strict	strict	ADJ
fbem-31493	167	4	compliance	compliance	NOUN
fbem-31493	167	5	with	with	ADP
fbem-31493	167	6	separate	separate	ADJ
fbem-31493	167	7	sales	sale	NOUN
fbem-31493	167	8	procedures	procedure	NOUN
fbem-31493	167	9	is	be	AUX
fbem-31493	167	10	crucial	crucial	ADJ
fbem-31493	167	11	,	,	PUNCT
fbem-31493	167	12	as	as	SCONJ
fbem-31493	167	13	tax	tax	NOUN
fbem-31493	167	14	authorities	authority	NOUN
fbem-31493	167	15	may	may	AUX
fbem-31493	167	16	deem	deem	VERB
fbem-31493	167	17	such	such	ADJ
fbem-31493	167	18	practices	practice	NOUN
fbem-31493	167	19	tax	tax	NOUN
fbem-31493	167	20	avoidance	avoidance	NOUN
fbem-31493	167	21	attempts	attempt	VERB
fbem-31493	167	22	.	.	PUNCT
fbem-31493	168	1	5.3.3	5.3.3	X
fbem-31493	168	2	.	.	X
fbem-31493	168	3	set	set	VERB
fbem-31493	168	4	up	up	ADP
fbem-31493	168	5	a	a	DET
fbem-31493	168	6	sales	sale	NOUN
fbem-31493	168	7	organization	organization	NOUN
fbem-31493	168	8	with	with	ADP
fbem-31493	168	9	independent	independent	ADJ
fbem-31493	168	10	accounting	accounting	NOUN
fbem-31493	168	11	establish	establish	VERB
fbem-31493	168	12	an	an	DET
fbem-31493	168	13	independently	independently	ADV
fbem-31493	168	14	accounted	account	VERB
fbem-31493	168	15	sales	sale	NOUN
fbem-31493	168	16	company	company	NOUN
fbem-31493	168	17	to	to	PART
fbem-31493	168	18	sell	sell	VERB
fbem-31493	168	19	manufactured	manufacture	VERB
fbem-31493	168	20	goods	good	NOUN
fbem-31493	168	21	at	at	ADP
fbem-31493	168	22	lower	low	ADJ
fbem-31493	168	23	prices	price	NOUN
fbem-31493	168	24	.	.	PUNCT
fbem-31493	169	1	however	however	ADV
fbem-31493	169	2	,	,	PUNCT
fbem-31493	169	3	tax	tax	NOUN
fbem-31493	169	4	regulations	regulation	NOUN
fbem-31493	169	5	stipulate	stipulate	VERB
fbem-31493	169	6	that	that	SCONJ
fbem-31493	169	7	the	the	DET
fbem-31493	169	8	price	price	NOUN
fbem-31493	169	9	sold	sell	VERB
fbem-31493	169	10	to	to	ADP
fbem-31493	169	11	this	this	DET
fbem-31493	169	12	sales	sale	NOUN
fbem-31493	169	13	company	company	NOUN
fbem-31493	169	14	must	must	AUX
fbem-31493	169	15	not	not	PART
fbem-31493	169	16	be	be	AUX
fbem-31493	169	17	less	less	ADJ
fbem-31493	169	18	than	than	ADP
fbem-31493	169	19	70	70	NUM
fbem-31493	169	20	%	%	NOUN
fbem-31493	169	21	of	of	ADP
fbem-31493	169	22	the	the	DET
fbem-31493	169	23	non	non	ADJ
fbem-31493	169	24	-	-	ADJ
fbem-31493	169	25	vat	vat	ADJ
fbem-31493	169	26	price	price	NOUN
fbem-31493	169	27	when	when	SCONJ
fbem-31493	169	28	the	the	DET
fbem-31493	169	29	sales	sale	NOUN
fbem-31493	169	30	company	company	NOUN
fbem-31493	169	31	conducts	conduct	VERB
fbem-31493	169	32	external	external	ADJ
fbem-31493	169	33	sales	sale	NOUN
fbem-31493	169	34	.	.	PUNCT
fbem-31493	170	1	under	under	ADP
fbem-31493	170	2	these	these	DET
fbem-31493	170	3	conditions	condition	NOUN
fbem-31493	170	4	,	,	PUNCT
fbem-31493	170	5	companies	company	NOUN
fbem-31493	170	6	can	can	AUX
fbem-31493	170	7	reduce	reduce	VERB
fbem-31493	170	8	taxable	taxable	ADJ
fbem-31493	170	9	sales	sale	NOUN
fbem-31493	170	10	revenue	revenue	NOUN
fbem-31493	170	11	to	to	PART
fbem-31493	170	12	decrease	decrease	VERB
fbem-31493	170	13	consumption	consumption	NOUN
fbem-31493	170	14	tax	tax	NOUN
fbem-31493	170	15	obligations	obligation	NOUN
fbem-31493	170	16	.	.	PUNCT
fbem-31493	171	1	this	this	DET
fbem-31493	171	2	approach	approach	NOUN
fbem-31493	171	3	lowers	lower	VERB
fbem-31493	171	4	the	the	DET
fbem-31493	171	5	overall	overall	ADJ
fbem-31493	171	6	consumption	consumption	NOUN
fbem-31493	171	7	tax	tax	NOUN
fbem-31493	171	8	burden	burden	NOUN
fbem-31493	171	9	while	while	SCONJ
fbem-31493	171	10	maintaining	maintain	VERB
fbem-31493	171	11	unchanged	unchanged	ADJ
fbem-31493	171	12	vat	vat	NOUN
fbem-31493	171	13	rates	rate	NOUN
fbem-31493	171	14	.	.	PUNCT
fbem-31493	172	1	6	6	X
fbem-31493	172	2	.	.	X
fbem-31493	172	3	conclusion	conclusion	NOUN
fbem-31493	172	4	in	in	ADP
fbem-31493	172	5	the	the	DET
fbem-31493	172	6	fiercely	fiercely	ADV
fbem-31493	172	7	competitive	competitive	ADJ
fbem-31493	172	8	liquor	liquor	NOUN
fbem-31493	172	9	industry	industry	NOUN
fbem-31493	172	10	,	,	PUNCT
fbem-31493	172	11	tax	tax	NOUN
fbem-31493	172	12	planning	planning	NOUN
fbem-31493	172	13	can	can	AUX
fbem-31493	172	14	help	help	VERB
fbem-31493	172	15	s	s	PRON
fbem-31493	172	16	liquor	liquor	NOUN
fbem-31493	172	17	industry	industry	PROPN
fbem-31493	172	18	co.	co.	PROPN
fbem-31493	172	19	,	,	PUNCT
fbem-31493	172	20	ltd	ltd	PROPN
fbem-31493	172	21	.	.	PROPN
fbem-31493	172	22	reduce	reduce	VERB
fbem-31493	172	23	annual	annual	ADJ
fbem-31493	172	24	tax	tax	NOUN
fbem-31493	172	25	payments	payment	NOUN
fbem-31493	172	26	,	,	PUNCT
fbem-31493	172	27	boost	boost	VERB
fbem-31493	172	28	working	working	NOUN
fbem-31493	172	29	capital	capital	NOUN
fbem-31493	172	30	,	,	PUNCT
fbem-31493	172	31	and	and	CCONJ
fbem-31493	172	32	create	create	VERB
fbem-31493	172	33	more	more	ADJ
fbem-31493	172	34	business	business	NOUN
fbem-31493	172	35	opportunities	opportunity	NOUN
fbem-31493	172	36	.	.	PUNCT
fbem-31493	173	1	through	through	ADP
fbem-31493	173	2	analyzing	analyze	VERB
fbem-31493	173	3	its	its	PRON
fbem-31493	173	4	three	three	NUM
fbem-31493	173	5	major	major	ADJ
fbem-31493	173	6	taxes	taxis	NOUN
fbem-31493	173	7	—	—	PUNCT
fbem-31493	173	8	consumption	consumption	NOUN
fbem-31493	173	9	tax	tax	NOUN
fbem-31493	173	10	,	,	PUNCT
fbem-31493	173	11	corporate	corporate	ADJ
fbem-31493	173	12	income	income	NOUN
fbem-31493	173	13	tax	tax	NOUN
fbem-31493	173	14	,	,	PUNCT
fbem-31493	173	15	and	and	CCONJ
fbem-31493	173	16	value	value	NOUN
fbem-31493	173	17	-	-	PUNCT
fbem-31493	173	18	added	add	VERB
fbem-31493	173	19	tax	tax	NOUN
fbem-31493	173	20	—	—	PUNCT
fbem-31493	173	21	the	the	DET
fbem-31493	173	22	author	author	NOUN
fbem-31493	173	23	proposes	propose	VERB
fbem-31493	173	24	tailored	tailor	VERB
fbem-31493	173	25	tax	tax	NOUN
fbem-31493	173	26	optimization	optimization	NOUN
fbem-31493	173	27	strategies	strategy	NOUN
fbem-31493	173	28	.	.	PUNCT
fbem-31493	174	1	these	these	DET
fbem-31493	174	2	measures	measure	NOUN
fbem-31493	174	3	could	could	AUX
fbem-31493	174	4	significantly	significantly	ADV
fbem-31493	174	5	lower	lower	VERB
fbem-31493	174	6	the	the	DET
fbem-31493	174	7	company	company	NOUN
fbem-31493	174	8	's	's	PART
fbem-31493	174	9	annual	annual	ADJ
fbem-31493	174	10	tax	tax	NOUN
fbem-31493	174	11	burden	burden	NOUN
fbem-31493	174	12	while	while	SCONJ
fbem-31493	174	13	ensuring	ensure	VERB
fbem-31493	174	14	sustainable	sustainable	ADJ
fbem-31493	174	15	growth	growth	NOUN
fbem-31493	174	16	.	.	PUNCT
fbem-31493	175	1	however	however	ADV
fbem-31493	175	2	,	,	PUNCT
fbem-31493	175	3	due	due	ADP
fbem-31493	175	4	to	to	ADP
fbem-31493	175	5	limited	limited	ADJ
fbem-31493	175	6	expertise	expertise	NOUN
fbem-31493	175	7	and	and	CCONJ
fbem-31493	175	8	insufficient	insufficient	ADJ
fbem-31493	175	9	public	public	ADJ
fbem-31493	175	10	disclosure	disclosure	NOUN
fbem-31493	175	11	of	of	ADP
fbem-31493	175	12	corporate	corporate	ADJ
fbem-31493	175	13	information	information	NOUN
fbem-31493	175	14	,	,	PUNCT
fbem-31493	175	15	current	current	ADJ
fbem-31493	175	16	tax	tax	NOUN
fbem-31493	175	17	planning	planning	NOUN
fbem-31493	175	18	approaches	approach	NOUN
fbem-31493	175	19	still	still	ADV
fbem-31493	175	20	require	require	VERB
fbem-31493	175	21	refinement	refinement	NOUN
fbem-31493	175	22	.	.	PUNCT
fbem-31493	176	1	the	the	DET
fbem-31493	176	2	author	author	NOUN
fbem-31493	176	3	anticipates	anticipate	VERB
fbem-31493	176	4	deeper	deep	ADJ
fbem-31493	176	5	exploration	exploration	NOUN
fbem-31493	176	6	in	in	ADP
fbem-31493	176	7	this	this	DET
fbem-31493	176	8	area	area	NOUN
fbem-31493	176	9	in	in	ADP
fbem-31493	176	10	future	future	ADJ
fbem-31493	176	11	research	research	NOUN
fbem-31493	176	12	.	.	PUNCT
fbem-31493	177	1	references	reference	NOUN
fbem-31493	177	2	[	[	X
fbem-31493	177	3	1	1	NUM
fbem-31493	177	4	]	]	X
fbem-31493	177	5	zhang	zhang	PROPN
fbem-31493	177	6	fangfang	fangfang	PROPN
fbem-31493	177	7	.	.	PUNCT
fbem-31493	178	1	tax	tax	NOUN
fbem-31493	178	2	planning	planning	NOUN
fbem-31493	178	3	in	in	ADP
fbem-31493	178	4	financial	financial	ADJ
fbem-31493	178	5	accounting	accounting	NOUN
fbem-31493	178	6	management	management	NOUN
fbem-31493	179	1	[	[	X
fbem-31493	179	2	j	j	X
fbem-31493	179	3	]	]	X
fbem-31493	179	4	.	.	PUNCT
fbem-31493	180	1	china	china	PROPN
fbem-31493	180	2	collective	collective	ADJ
fbem-31493	180	3	economy	economy	NOUN
fbem-31493	180	4	,	,	PUNCT
fbem-31493	180	5	2025	2025	NUM
fbem-31493	180	6	,	,	PUNCT
fbem-31493	180	7	(	(	PUNCT
fbem-31493	180	8	21):185188	21):185188	NUM
fbem-31493	180	9	.	.	PUNCT
fbem-31493	181	1	[	[	X
fbem-31493	181	2	2	2	NUM
fbem-31493	181	3	]	]	X
fbem-31493	181	4	jiang	jiang	PROPN
fbem-31493	181	5	ming	ming	PROPN
fbem-31493	181	6	.	.	PUNCT
fbem-31493	182	1	exploring	explore	VERB
fbem-31493	182	2	the	the	DET
fbem-31493	182	3	tax	tax	NOUN
fbem-31493	182	4	planning	planning	NOUN
fbem-31493	182	5	of	of	ADP
fbem-31493	182	6	manufacturing	manufacturing	NOUN
fbem-31493	182	7	enterprises	enterprise	NOUN
fbem-31493	182	8	and	and	CCONJ
fbem-31493	182	9	improvement	improvement	NOUN
fbem-31493	182	10	strategies	strategy	NOUN
fbem-31493	182	11	[	[	X
fbem-31493	182	12	j	j	X
fbem-31493	182	13	]	]	X
fbem-31493	182	14	.	.	PUNCT
fbem-31493	183	1	brand	brand	NOUN
fbem-31493	183	2	research	research	PROPN
fbem-31493	183	3	,	,	PUNCT
fbem-31493	183	4	2024(06):150	2024(06):150	NUM
fbem-31493	183	5	-	-	SYM
fbem-31493	183	6	152	152	NUM
fbem-31493	183	7	.	.	PUNCT
fbem-31493	184	1	[	[	X
fbem-31493	184	2	3	3	X
fbem-31493	184	3	]	]	X
fbem-31493	184	4	wang	wang	PROPN
fbem-31493	184	5	li	li	PROPN
fbem-31493	184	6	.	.	PROPN
fbem-31493	184	7	research	research	NOUN
fbem-31493	184	8	on	on	ADP
fbem-31493	184	9	corporate	corporate	ADJ
fbem-31493	184	10	income	income	NOUN
fbem-31493	184	11	tax	tax	NOUN
fbem-31493	184	12	planning	planning	NOUN
fbem-31493	184	13	from	from	ADP
fbem-31493	184	14	the	the	DET
fbem-31493	184	15	perspective	perspective	NOUN
fbem-31493	184	16	of	of	ADP
fbem-31493	184	17	tax	tax	NOUN
fbem-31493	184	18	risks	risk	NOUN
fbem-31493	184	19	[	[	X
fbem-31493	184	20	j	j	X
fbem-31493	184	21	]	]	X
fbem-31493	184	22	.	.	PUNCT
fbem-31493	185	1	modern	modern	ADJ
fbem-31493	185	2	business	business	NOUN
fbem-31493	185	3	,	,	PUNCT
fbem-31493	185	4	2025	2025	NUM
fbem-31493	185	5	,	,	PUNCT
fbem-31493	185	6	(	(	PUNCT
fbem-31493	185	7	12):168	12):168	NUM
fbem-31493	185	8	-	-	SYM
fbem-31493	185	9	170	170	NUM
fbem-31493	185	10	.	.	PUNCT
fbem-31493	186	1	doi:10.14013	doi:10.14013	PROPN
fbem-31493	186	2	/	/	SYM
fbem-31493	187	1	j.cnki.scxdh.2025.12.020	j.cnki.scxdh.2025.12.020	PROPN
fbem-31493	187	2	.	.	PUNCT
fbem-31493	188	1	[	[	X
fbem-31493	188	2	4	4	X
fbem-31493	188	3	]	]	X
fbem-31493	188	4	liu	liu	PROPN
fbem-31493	188	5	kui	kui	PROPN
fbem-31493	188	6	.	.	PUNCT
fbem-31493	188	7	tax	tax	NOUN
fbem-31493	188	8	positioning	positioning	NOUN
fbem-31493	188	9	selection	selection	NOUN
fbem-31493	188	10	of	of	ADP
fbem-31493	188	11	manufacturing	manufacturing	NOUN
fbem-31493	188	12	enterprises	enterprise	NOUN
fbem-31493	188	13	from	from	ADP
fbem-31493	188	14	the	the	DET
fbem-31493	188	15	perspective	perspective	NOUN
fbem-31493	188	16	of	of	ADP
fbem-31493	188	17	tax	tax	NOUN
fbem-31493	188	18	planning	planning	NOUN
fbem-31493	189	1	[	[	X
fbem-31493	189	2	j	j	X
fbem-31493	189	3	]	]	X
fbem-31493	189	4	.	.	PUNCT
fbem-31493	190	1	enterprise	enterprise	NOUN
fbem-31493	190	2	reform	reform	NOUN
fbem-31493	190	3	and	and	CCONJ
fbem-31493	190	4	management	management	NOUN
fbem-31493	190	5	,	,	PUNCT
fbem-31493	190	6	2022(06):117	2022(06):117	NUM
fbem-31493	190	7	-	-	SYM
fbem-31493	190	8	119	119	NUM
fbem-31493	190	9	.	.	PUNCT