id	sid	tid	token	lemma	pos
fbem-31714	1	1	frontiers	frontier	NOUN
fbem-31714	1	2	in	in	ADP
fbem-31714	1	3	business	business	NOUN
fbem-31714	1	4	,	,	PUNCT
fbem-31714	1	5	economics	economic	NOUN
fbem-31714	1	6	and	and	CCONJ
fbem-31714	1	7	management	management	NOUN
fbem-31714	1	8	issn	issn	PROPN
fbem-31714	1	9	:	:	PUNCT
fbem-31714	1	10	2766	2766	NUM
fbem-31714	1	11	-	-	PUNCT
fbem-31714	1	12	824x	824x	NUM
fbem-31714	1	13	|	|	ADJ
fbem-31714	1	14	vol	vol	NOUN
fbem-31714	1	15	.	.	PROPN
fbem-31714	1	16	20	20	NUM
fbem-31714	1	17	,	,	PUNCT
fbem-31714	1	18	no	no	INTJ
fbem-31714	1	19	.	.	NOUN
fbem-31714	1	20	3	3	NUM
fbem-31714	1	21	,	,	PUNCT
fbem-31714	1	22	2025	2025	NUM
fbem-31714	1	23	116	116	NUM
fbem-31714	1	24	research	research	NOUN
fbem-31714	1	25	on	on	ADP
fbem-31714	1	26	the	the	DET
fbem-31714	1	27	consumption	consumption	NOUN
fbem-31714	1	28	promotion	promotion	NOUN
fbem-31714	1	29	effect	effect	NOUN
fbem-31714	1	30	of	of	ADP
fbem-31714	1	31	individual	individual	ADJ
fbem-31714	1	32	income	income	NOUN
fbem-31714	1	33	tax	tax	NOUN
fbem-31714	1	34	special	special	ADJ
fbem-31714	1	35	additional	additional	ADJ
fbem-31714	1	36	deductions	deduction	NOUN
fbem-31714	1	37	under	under	ADP
fbem-31714	1	38	the	the	DET
fbem-31714	1	39	goal	goal	NOUN
fbem-31714	1	40	of	of	ADP
fbem-31714	1	41	common	common	ADJ
fbem-31714	1	42	prosperity	prosperity	NOUN
fbem-31714	1	43	han	han	PROPN
fbem-31714	1	44	liu	liu	PROPN
fbem-31714	1	45	*	*	PROPN
fbem-31714	1	46	,	,	PUNCT
fbem-31714	1	47	jingyi	jingyi	PROPN
fbem-31714	1	48	zhou	zhou	PROPN
fbem-31714	1	49	,	,	PUNCT
fbem-31714	1	50	you	you	PRON
fbem-31714	1	51	liu	liu	PROPN
fbem-31714	1	52	,	,	PUNCT
fbem-31714	1	53	hairuo	hairuo	PROPN
fbem-31714	1	54	wang	wang	PROPN
fbem-31714	1	55	,	,	PUNCT
fbem-31714	1	56	yutong	yutong	PROPN
fbem-31714	1	57	kong	kong	PROPN
fbem-31714	1	58	anhui	anhui	PROPN
fbem-31714	1	59	university	university	PROPN
fbem-31714	1	60	of	of	ADP
fbem-31714	1	61	finance	finance	NOUN
fbem-31714	1	62	and	and	CCONJ
fbem-31714	1	63	economics	economic	NOUN
fbem-31714	1	64	,	,	PUNCT
fbem-31714	1	65	bengbu	bengbu	NOUN
fbem-31714	1	66	233030	233030	NUM
fbem-31714	1	67	,	,	PUNCT
fbem-31714	1	68	china	china	PROPN
fbem-31714	1	69	*	*	PUNCT
fbem-31714	1	70	corresponding	correspond	VERB
fbem-31714	1	71	author	author	NOUN
fbem-31714	1	72	:	:	PUNCT
fbem-31714	1	73	han	han	PROPN
fbem-31714	1	74	liu	liu	PROPN
fbem-31714	1	75	(	(	PUNCT
fbem-31714	1	76	email	email	NOUN
fbem-31714	1	77	:	:	PUNCT
fbem-31714	1	78	1346430955@qq.com	1346430955@qq.com	NUM
fbem-31714	1	79	)	)	PUNCT
fbem-31714	1	80	abstract	abstract	NOUN
fbem-31714	1	81	:	:	PUNCT
fbem-31714	1	82	the	the	DET
fbem-31714	1	83	report	report	NOUN
fbem-31714	1	84	of	of	ADP
fbem-31714	1	85	the	the	DET
fbem-31714	1	86	20th	20th	ADJ
fbem-31714	1	87	national	national	ADJ
fbem-31714	1	88	congress	congress	PROPN
fbem-31714	1	89	of	of	ADP
fbem-31714	1	90	the	the	DET
fbem-31714	1	91	communist	communist	PROPN
fbem-31714	1	92	party	party	PROPN
fbem-31714	1	93	of	of	ADP
fbem-31714	1	94	china	china	PROPN
fbem-31714	1	95	clearly	clearly	ADV
fbem-31714	1	96	stated	state	VERB
fbem-31714	1	97	that	that	SCONJ
fbem-31714	1	98	"	"	PUNCT
fbem-31714	1	99	common	common	ADJ
fbem-31714	1	100	prosperity	prosperity	NOUN
fbem-31714	1	101	requires	require	VERB
fbem-31714	1	102	enhancing	enhance	VERB
fbem-31714	1	103	the	the	DET
fbem-31714	1	104	role	role	NOUN
fbem-31714	1	105	of	of	ADP
fbem-31714	1	106	domestic	domestic	ADJ
fbem-31714	1	107	demand	demand	NOUN
fbem-31714	1	108	as	as	ADP
fbem-31714	1	109	a	a	DET
fbem-31714	1	110	driving	drive	VERB
fbem-31714	1	111	force	force	NOUN
fbem-31714	1	112	.	.	PUNCT
fbem-31714	1	113	"	"	PUNCT
fbem-31714	2	1	among	among	ADP
fbem-31714	2	2	these	these	DET
fbem-31714	2	3	measures	measure	NOUN
fbem-31714	2	4	,	,	PUNCT
fbem-31714	2	5	the	the	DET
fbem-31714	2	6	special	special	ADJ
fbem-31714	2	7	additional	additional	ADJ
fbem-31714	2	8	deduction	deduction	NOUN
fbem-31714	2	9	for	for	ADP
fbem-31714	2	10	individual	individual	ADJ
fbem-31714	2	11	income	income	NOUN
fbem-31714	2	12	tax	tax	NOUN
fbem-31714	2	13	plays	play	VERB
fbem-31714	2	14	a	a	DET
fbem-31714	2	15	crucial	crucial	ADJ
fbem-31714	2	16	role	role	NOUN
fbem-31714	2	17	as	as	ADP
fbem-31714	2	18	an	an	DET
fbem-31714	2	19	important	important	ADJ
fbem-31714	2	20	tool	tool	NOUN
fbem-31714	2	21	for	for	ADP
fbem-31714	2	22	regulating	regulate	VERB
fbem-31714	2	23	income	income	NOUN
fbem-31714	2	24	distribution	distribution	NOUN
fbem-31714	2	25	and	and	CCONJ
fbem-31714	2	26	promoting	promote	VERB
fbem-31714	2	27	consumption	consumption	NOUN
fbem-31714	2	28	growth	growth	NOUN
fbem-31714	2	29	.	.	PUNCT
fbem-31714	3	1	based	base	VERB
fbem-31714	3	2	on	on	ADP
fbem-31714	3	3	the	the	DET
fbem-31714	3	4	macro	macro	ADJ
fbem-31714	3	5	background	background	NOUN
fbem-31714	3	6	of	of	ADP
fbem-31714	3	7	common	common	ADJ
fbem-31714	3	8	prosperity	prosperity	NOUN
fbem-31714	3	9	,	,	PUNCT
fbem-31714	3	10	this	this	DET
fbem-31714	3	11	paper	paper	NOUN
fbem-31714	3	12	focuses	focus	VERB
fbem-31714	3	13	on	on	ADP
fbem-31714	3	14	the	the	DET
fbem-31714	3	15	promotional	promotional	ADJ
fbem-31714	3	16	effect	effect	NOUN
fbem-31714	3	17	of	of	ADP
fbem-31714	3	18	the	the	DET
fbem-31714	3	19	special	special	ADJ
fbem-31714	3	20	additional	additional	ADJ
fbem-31714	3	21	deduction	deduction	NOUN
fbem-31714	3	22	policy	policy	NOUN
fbem-31714	3	23	for	for	ADP
fbem-31714	3	24	individual	individual	ADJ
fbem-31714	3	25	income	income	NOUN
fbem-31714	3	26	tax	tax	NOUN
fbem-31714	3	27	on	on	ADP
fbem-31714	3	28	residents	resident	NOUN
fbem-31714	3	29	'	'	PART
fbem-31714	3	30	consumption	consumption	NOUN
fbem-31714	3	31	behavior	behavior	NOUN
fbem-31714	3	32	,	,	PUNCT
fbem-31714	3	33	aiming	aim	VERB
fbem-31714	3	34	to	to	PART
fbem-31714	3	35	provide	provide	VERB
fbem-31714	3	36	theoretical	theoretical	ADJ
fbem-31714	3	37	support	support	NOUN
fbem-31714	3	38	and	and	CCONJ
fbem-31714	3	39	practical	practical	ADJ
fbem-31714	3	40	paths	path	NOUN
fbem-31714	3	41	for	for	ADP
fbem-31714	3	42	optimizing	optimize	VERB
fbem-31714	3	43	the	the	DET
fbem-31714	3	44	tax	tax	NOUN
fbem-31714	3	45	system	system	NOUN
fbem-31714	3	46	,	,	PUNCT
fbem-31714	3	47	promoting	promote	VERB
fbem-31714	3	48	social	social	ADJ
fbem-31714	3	49	equity	equity	NOUN
fbem-31714	3	50	,	,	PUNCT
fbem-31714	3	51	and	and	CCONJ
fbem-31714	3	52	driving	drive	VERB
fbem-31714	3	53	economic	economic	ADJ
fbem-31714	3	54	growth	growth	NOUN
fbem-31714	3	55	.	.	PUNCT
fbem-31714	4	1	the	the	DET
fbem-31714	4	2	research	research	NOUN
fbem-31714	4	3	first	first	ADV
fbem-31714	4	4	analyzes	analyze	VERB
fbem-31714	4	5	the	the	DET
fbem-31714	4	6	inherent	inherent	ADJ
fbem-31714	4	7	coupling	coupling	NOUN
fbem-31714	4	8	between	between	ADP
fbem-31714	4	9	this	this	DET
fbem-31714	4	10	policy	policy	NOUN
fbem-31714	4	11	and	and	CCONJ
fbem-31714	4	12	the	the	DET
fbem-31714	4	13	goal	goal	NOUN
fbem-31714	4	14	of	of	ADP
fbem-31714	4	15	common	common	ADJ
fbem-31714	4	16	prosperity	prosperity	NOUN
fbem-31714	4	17	from	from	ADP
fbem-31714	4	18	three	three	NUM
fbem-31714	4	19	dimensions	dimension	NOUN
fbem-31714	4	20	:	:	PUNCT
fbem-31714	4	21	income	income	NOUN
fbem-31714	4	22	distribution	distribution	NOUN
fbem-31714	4	23	regulation	regulation	NOUN
fbem-31714	4	24	,	,	PUNCT
fbem-31714	4	25	social	social	ADJ
fbem-31714	4	26	equity	equity	NOUN
fbem-31714	4	27	guarantee	guarantee	NOUN
fbem-31714	4	28	,	,	PUNCT
fbem-31714	4	29	and	and	CCONJ
fbem-31714	4	30	economic	economic	ADJ
fbem-31714	4	31	growth	growth	NOUN
fbem-31714	4	32	synergy	synergy	NOUN
fbem-31714	4	33	.	.	PUNCT
fbem-31714	5	1	then	then	ADV
fbem-31714	5	2	,	,	PUNCT
fbem-31714	5	3	it	it	PRON
fbem-31714	5	4	explores	explore	VERB
fbem-31714	5	5	the	the	DET
fbem-31714	5	6	mechanisms	mechanism	NOUN
fbem-31714	5	7	through	through	ADP
fbem-31714	5	8	which	which	PRON
fbem-31714	5	9	the	the	DET
fbem-31714	5	10	policy	policy	NOUN
fbem-31714	5	11	influences	influence	VERB
fbem-31714	5	12	residents	resident	NOUN
fbem-31714	5	13	'	'	PART
fbem-31714	5	14	consumption	consumption	NOUN
fbem-31714	5	15	from	from	ADP
fbem-31714	5	16	direct	direct	ADJ
fbem-31714	5	17	driving	driving	NOUN
fbem-31714	5	18	,	,	PUNCT
fbem-31714	5	19	indirect	indirect	ADJ
fbem-31714	5	20	expectation	expectation	NOUN
fbem-31714	5	21	guidance	guidance	NOUN
fbem-31714	5	22	,	,	PUNCT
fbem-31714	5	23	and	and	CCONJ
fbem-31714	5	24	consumption	consumption	NOUN
fbem-31714	5	25	upgrading	upgrading	NOUN
fbem-31714	5	26	orientation	orientation	NOUN
fbem-31714	5	27	.	.	PUNCT
fbem-31714	6	1	finally	finally	ADV
fbem-31714	6	2	,	,	PUNCT
fbem-31714	6	3	it	it	PRON
fbem-31714	6	4	proposes	propose	VERB
fbem-31714	6	5	suggestions	suggestion	NOUN
fbem-31714	6	6	such	such	ADJ
fbem-31714	6	7	as	as	ADP
fbem-31714	6	8	dynamic	dynamic	ADJ
fbem-31714	6	9	optimization	optimization	NOUN
fbem-31714	6	10	of	of	ADP
fbem-31714	6	11	deduction	deduction	NOUN
fbem-31714	6	12	items	item	NOUN
fbem-31714	6	13	,	,	PUNCT
fbem-31714	6	14	improvement	improvement	NOUN
fbem-31714	6	15	of	of	ADP
fbem-31714	6	16	implementation	implementation	NOUN
fbem-31714	6	17	mechanisms	mechanism	NOUN
fbem-31714	6	18	,	,	PUNCT
fbem-31714	6	19	and	and	CCONJ
fbem-31714	6	20	policy	policy	NOUN
fbem-31714	6	21	coordination	coordination	NOUN
fbem-31714	6	22	and	and	CCONJ
fbem-31714	6	23	support	support	NOUN
fbem-31714	6	24	,	,	PUNCT
fbem-31714	6	25	in	in	ADP
fbem-31714	6	26	order	order	NOUN
fbem-31714	6	27	to	to	PART
fbem-31714	6	28	enhance	enhance	VERB
fbem-31714	6	29	the	the	DET
fbem-31714	6	30	precision	precision	NOUN
fbem-31714	6	31	and	and	CCONJ
fbem-31714	6	32	effectiveness	effectiveness	NOUN
fbem-31714	6	33	of	of	ADP
fbem-31714	6	34	the	the	DET
fbem-31714	6	35	policy	policy	NOUN
fbem-31714	6	36	and	and	CCONJ
fbem-31714	6	37	facilitate	facilitate	VERB
fbem-31714	6	38	the	the	DET
fbem-31714	6	39	realization	realization	NOUN
fbem-31714	6	40	of	of	ADP
fbem-31714	6	41	the	the	DET
fbem-31714	6	42	goal	goal	NOUN
fbem-31714	6	43	of	of	ADP
fbem-31714	6	44	common	common	ADJ
fbem-31714	6	45	prosperity	prosperity	NOUN
fbem-31714	6	46	.	.	PUNCT
fbem-31714	7	1	keywords	keyword	NOUN
fbem-31714	7	2	:	:	PUNCT
fbem-31714	7	3	common	common	ADJ
fbem-31714	7	4	prosperity	prosperity	NOUN
fbem-31714	7	5	;	;	PUNCT
fbem-31714	7	6	special	special	ADJ
fbem-31714	7	7	additional	additional	ADJ
fbem-31714	7	8	deduction	deduction	NOUN
fbem-31714	7	9	for	for	ADP
fbem-31714	7	10	individual	individual	ADJ
fbem-31714	7	11	income	income	NOUN
fbem-31714	7	12	tax	tax	NOUN
fbem-31714	7	13	;	;	PUNCT
fbem-31714	7	14	consumption	consumption	NOUN
fbem-31714	7	15	.	.	PUNCT
fbem-31714	8	1	1	1	X
fbem-31714	8	2	.	.	X
fbem-31714	8	3	introduction	introduction	NOUN
fbem-31714	8	4	the	the	DET
fbem-31714	8	5	goal	goal	NOUN
fbem-31714	8	6	of	of	ADP
fbem-31714	8	7	achieving	achieve	VERB
fbem-31714	8	8	common	common	ADJ
fbem-31714	8	9	prosperity	prosperity	NOUN
fbem-31714	8	10	in	in	ADP
fbem-31714	8	11	building	build	VERB
fbem-31714	8	12	a	a	DET
fbem-31714	8	13	socialist	socialist	ADJ
fbem-31714	8	14	modern	modern	ADJ
fbem-31714	8	15	country	country	NOUN
fbem-31714	8	16	has	have	AUX
fbem-31714	8	17	become	become	VERB
fbem-31714	8	18	a	a	DET
fbem-31714	8	19	key	key	ADJ
fbem-31714	8	20	focus	focus	NOUN
fbem-31714	8	21	of	of	ADP
fbem-31714	8	22	the	the	DET
fbem-31714	8	23	work	work	NOUN
fbem-31714	8	24	of	of	ADP
fbem-31714	8	25	the	the	DET
fbem-31714	8	26	party	party	NOUN
fbem-31714	8	27	and	and	CCONJ
fbem-31714	8	28	the	the	DET
fbem-31714	8	29	state	state	NOUN
fbem-31714	8	30	.	.	PUNCT
fbem-31714	9	1	the	the	DET
fbem-31714	9	2	19th	19th	ADJ
fbem-31714	9	3	national	national	ADJ
fbem-31714	9	4	congress	congress	PROPN
fbem-31714	9	5	of	of	ADP
fbem-31714	9	6	the	the	DET
fbem-31714	9	7	communist	communist	PROPN
fbem-31714	9	8	party	party	PROPN
fbem-31714	9	9	of	of	ADP
fbem-31714	9	10	china	china	PROPN
fbem-31714	9	11	proposed	propose	VERB
fbem-31714	9	12	the	the	DET
fbem-31714	9	13	goal	goal	NOUN
fbem-31714	9	14	of	of	ADP
fbem-31714	9	15	expanding	expand	VERB
fbem-31714	9	16	the	the	DET
fbem-31714	9	17	middle	middle	ADJ
fbem-31714	9	18	-	-	PUNCT
fbem-31714	9	19	income	income	NOUN
fbem-31714	9	20	group	group	NOUN
fbem-31714	9	21	;	;	PUNCT
fbem-31714	9	22	the	the	DET
fbem-31714	9	23	10th	10th	ADJ
fbem-31714	9	24	meeting	meeting	NOUN
fbem-31714	9	25	of	of	ADP
fbem-31714	9	26	the	the	DET
fbem-31714	9	27	19th	19th	ADJ
fbem-31714	9	28	central	central	ADJ
fbem-31714	9	29	committee	committee	NOUN
fbem-31714	9	30	for	for	ADP
fbem-31714	9	31	financial	financial	ADJ
fbem-31714	9	32	and	and	CCONJ
fbem-31714	9	33	economic	economic	ADJ
fbem-31714	9	34	affairs	affair	NOUN
fbem-31714	9	35	proposed	propose	VERB
fbem-31714	9	36	the	the	DET
fbem-31714	9	37	"	"	PUNCT
fbem-31714	9	38	olive	olive	NOUN
fbem-31714	9	39	-	-	PUNCT
fbem-31714	9	40	shaped	shaped	ADJ
fbem-31714	9	41	"	"	PUNCT
fbem-31714	9	42	model	model	NOUN
fbem-31714	9	43	.	.	PUNCT
fbem-31714	10	1	therefore	therefore	ADV
fbem-31714	10	2	,	,	PUNCT
fbem-31714	10	3	it	it	PRON
fbem-31714	10	4	is	be	AUX
fbem-31714	10	5	necessary	necessary	ADJ
fbem-31714	10	6	to	to	PART
fbem-31714	10	7	accelerate	accelerate	VERB
fbem-31714	10	8	the	the	DET
fbem-31714	10	9	implementation	implementation	NOUN
fbem-31714	10	10	of	of	ADP
fbem-31714	10	11	various	various	ADJ
fbem-31714	10	12	measures	measure	NOUN
fbem-31714	10	13	to	to	PART
fbem-31714	10	14	reduce	reduce	VERB
fbem-31714	10	15	taxes	taxis	NOUN
fbem-31714	10	16	and	and	CCONJ
fbem-31714	10	17	fees	fee	NOUN
fbem-31714	10	18	,	,	PUNCT
fbem-31714	10	19	increase	increase	VERB
fbem-31714	10	20	the	the	DET
fbem-31714	10	21	special	special	ADJ
fbem-31714	10	22	additional	additional	ADJ
fbem-31714	10	23	deductions	deduction	NOUN
fbem-31714	10	24	for	for	ADP
fbem-31714	10	25	personal	personal	ADJ
fbem-31714	10	26	income	income	NOUN
fbem-31714	10	27	tax	tax	NOUN
fbem-31714	10	28	,	,	PUNCT
fbem-31714	10	29	and	and	CCONJ
fbem-31714	10	30	the	the	DET
fbem-31714	10	31	tax	tax	NOUN
fbem-31714	10	32	system	system	NOUN
fbem-31714	10	33	itself	itself	PRON
fbem-31714	10	34	should	should	AUX
fbem-31714	10	35	better	well	ADV
fbem-31714	10	36	reflect	reflect	VERB
fbem-31714	10	37	tax	tax	NOUN
fbem-31714	10	38	reductions	reduction	NOUN
fbem-31714	10	39	and	and	CCONJ
fbem-31714	10	40	benefit	benefit	NOUN
fbem-31714	10	41	increases	increase	NOUN
fbem-31714	10	42	,	,	PUNCT
fbem-31714	10	43	so	so	SCONJ
fbem-31714	10	44	that	that	SCONJ
fbem-31714	10	45	more	more	ADJ
fbem-31714	10	46	people	people	NOUN
fbem-31714	10	47	can	can	AUX
fbem-31714	10	48	feel	feel	VERB
fbem-31714	10	49	the	the	DET
fbem-31714	10	50	sense	sense	NOUN
fbem-31714	10	51	of	of	ADP
fbem-31714	10	52	gain	gain	NOUN
fbem-31714	10	53	from	from	ADP
fbem-31714	10	54	reforms	reform	NOUN
fbem-31714	10	55	.	.	PUNCT
fbem-31714	11	1	china	china	PROPN
fbem-31714	11	2	is	be	AUX
fbem-31714	11	3	currently	currently	ADV
fbem-31714	11	4	experiencing	experience	VERB
fbem-31714	11	5	a	a	DET
fbem-31714	11	6	stage	stage	NOUN
fbem-31714	11	7	of	of	ADP
fbem-31714	11	8	consumption	consumption	NOUN
fbem-31714	11	9	upgrading	upgrading	NOUN
fbem-31714	11	10	and	and	CCONJ
fbem-31714	11	11	economic	economic	ADJ
fbem-31714	11	12	transformation	transformation	NOUN
fbem-31714	11	13	.	.	PUNCT
fbem-31714	12	1	the	the	DET
fbem-31714	12	2	key	key	NOUN
fbem-31714	12	3	to	to	ADP
fbem-31714	12	4	expanding	expand	VERB
fbem-31714	12	5	consumer	consumer	NOUN
fbem-31714	12	6	demand	demand	NOUN
fbem-31714	12	7	is	be	AUX
fbem-31714	12	8	to	to	PART
fbem-31714	12	9	improve	improve	VERB
fbem-31714	12	10	residents	resident	NOUN
fbem-31714	12	11	'	'	PART
fbem-31714	12	12	consumption	consumption	NOUN
fbem-31714	12	13	ability	ability	NOUN
fbem-31714	12	14	and	and	CCONJ
fbem-31714	12	15	willingness	willingness	NOUN
fbem-31714	12	16	.	.	PUNCT
fbem-31714	13	1	one	one	NUM
fbem-31714	13	2	of	of	ADP
fbem-31714	13	3	the	the	DET
fbem-31714	13	4	important	important	ADJ
fbem-31714	13	5	paths	path	NOUN
fbem-31714	13	6	to	to	PART
fbem-31714	13	7	solve	solve	VERB
fbem-31714	13	8	this	this	DET
fbem-31714	13	9	problem	problem	NOUN
fbem-31714	13	10	is	be	AUX
fbem-31714	13	11	tax	tax	NOUN
fbem-31714	13	12	reductions	reduction	NOUN
fbem-31714	13	13	and	and	CCONJ
fbem-31714	13	14	fee	fee	NOUN
fbem-31714	13	15	reductions	reduction	NOUN
fbem-31714	13	16	,	,	PUNCT
fbem-31714	13	17	especially	especially	ADV
fbem-31714	13	18	the	the	DET
fbem-31714	13	19	implementation	implementation	NOUN
fbem-31714	13	20	of	of	ADP
fbem-31714	13	21	special	special	ADJ
fbem-31714	13	22	deductions	deduction	NOUN
fbem-31714	13	23	,	,	PUNCT
fbem-31714	13	24	which	which	PRON
fbem-31714	13	25	helps	help	VERB
fbem-31714	13	26	directly	directly	ADV
fbem-31714	13	27	reduce	reduce	VERB
fbem-31714	13	28	residents	resident	NOUN
fbem-31714	13	29	'	'	PART
fbem-31714	13	30	tax	tax	NOUN
fbem-31714	13	31	burden	burden	NOUN
fbem-31714	13	32	to	to	PART
fbem-31714	13	33	increase	increase	VERB
fbem-31714	13	34	disposable	disposable	ADJ
fbem-31714	13	35	income	income	NOUN
fbem-31714	13	36	,	,	PUNCT
fbem-31714	13	37	thereby	thereby	ADV
fbem-31714	13	38	effectively	effectively	ADV
fbem-31714	13	39	stimulating	stimulate	VERB
fbem-31714	13	40	consumer	consumer	NOUN
fbem-31714	13	41	demand	demand	NOUN
fbem-31714	13	42	[	[	X
fbem-31714	13	43	1	1	NUM
fbem-31714	13	44	]	]	PUNCT
fbem-31714	13	45	.	.	PUNCT
fbem-31714	14	1	mainstream	mainstream	NOUN
fbem-31714	14	2	research	research	NOUN
fbem-31714	14	3	indicates	indicate	VERB
fbem-31714	14	4	that	that	SCONJ
fbem-31714	14	5	tax	tax	NOUN
fbem-31714	14	6	policies	policy	NOUN
fbem-31714	14	7	influence	influence	VERB
fbem-31714	14	8	consumer	consumer	NOUN
fbem-31714	14	9	behavior	behavior	NOUN
fbem-31714	14	10	by	by	ADP
fbem-31714	14	11	affecting	affect	VERB
fbem-31714	14	12	residents	resident	NOUN
fbem-31714	14	13	'	'	PART
fbem-31714	14	14	disposable	disposable	ADJ
fbem-31714	14	15	income	income	NOUN
fbem-31714	14	16	.	.	PUNCT
fbem-31714	15	1	for	for	ADP
fbem-31714	15	2	instance	instance	NOUN
fbem-31714	15	3	,	,	PUNCT
fbem-31714	15	4	saez	saez	PROPN
fbem-31714	15	5	(	(	PUNCT
fbem-31714	15	6	2002	2002	NUM
fbem-31714	15	7	)	)	PUNCT
fbem-31714	15	8	found	find	VERB
fbem-31714	15	9	that	that	SCONJ
fbem-31714	15	10	tax	tax	NOUN
fbem-31714	15	11	incentives	incentive	NOUN
fbem-31714	15	12	have	have	VERB
fbem-31714	15	13	a	a	DET
fbem-31714	15	14	stronger	strong	ADJ
fbem-31714	15	15	stimulatory	stimulatory	ADJ
fbem-31714	15	16	effect	effect	NOUN
fbem-31714	15	17	on	on	ADP
fbem-31714	15	18	consumption	consumption	NOUN
fbem-31714	15	19	among	among	ADP
fbem-31714	15	20	lowincome	lowincome	NOUN
fbem-31714	15	21	groups	group	NOUN
fbem-31714	15	22	,	,	PUNCT
fbem-31714	15	23	as	as	SCONJ
fbem-31714	15	24	these	these	DET
fbem-31714	15	25	groups	group	NOUN
fbem-31714	15	26	have	have	VERB
fbem-31714	15	27	a	a	DET
fbem-31714	15	28	higher	high	ADJ
fbem-31714	15	29	marginal	marginal	ADJ
fbem-31714	15	30	propensity	propensity	NOUN
fbem-31714	15	31	to	to	PART
fbem-31714	15	32	consume	consume	VERB
fbem-31714	15	33	.	.	PUNCT
fbem-31714	16	1	many	many	ADJ
fbem-31714	16	2	scholars	scholar	NOUN
fbem-31714	16	3	in	in	ADP
fbem-31714	16	4	china	china	PROPN
fbem-31714	16	5	also	also	ADV
fbem-31714	16	6	believe	believe	VERB
fbem-31714	16	7	that	that	SCONJ
fbem-31714	16	8	tax	tax	NOUN
fbem-31714	16	9	preferential	preferential	ADJ
fbem-31714	16	10	policies	policy	NOUN
fbem-31714	16	11	have	have	VERB
fbem-31714	16	12	a	a	DET
fbem-31714	16	13	more	more	ADV
fbem-31714	16	14	significant	significant	ADJ
fbem-31714	16	15	effect	effect	NOUN
fbem-31714	16	16	on	on	ADP
fbem-31714	16	17	low	low	ADJ
fbem-31714	16	18	-	-	PUNCT
fbem-31714	16	19	income	income	NOUN
fbem-31714	16	20	groups	group	NOUN
fbem-31714	16	21	.	.	PUNCT
fbem-31714	17	1	for	for	ADP
fbem-31714	17	2	example	example	NOUN
fbem-31714	17	3	,	,	PUNCT
fbem-31714	17	4	yue	yue	PROPN
fbem-31714	17	5	ximing	ximing	PROPN
fbem-31714	17	6	et	et	PROPN
fbem-31714	17	7	al	al	PROPN
fbem-31714	17	8	.	.	PROPN
fbem-31714	18	1	(	(	PUNCT
fbem-31714	18	2	2018	2018	NUM
fbem-31714	18	3	)	)	PUNCT
fbem-31714	18	4	concluded	conclude	VERB
fbem-31714	18	5	through	through	ADP
fbem-31714	18	6	a	a	DET
fbem-31714	18	7	micro	micro	NOUN
fbem-31714	18	8	-	-	NOUN
fbem-31714	18	9	simulation	simulation	NOUN
fbem-31714	18	10	model	model	NOUN
fbem-31714	18	11	that	that	SCONJ
fbem-31714	18	12	the	the	DET
fbem-31714	18	13	2011	2011	NUM
fbem-31714	18	14	individual	individual	ADJ
fbem-31714	18	15	income	income	NOUN
fbem-31714	18	16	tax	tax	NOUN
fbem-31714	18	17	reform	reform	NOUN
fbem-31714	18	18	increased	increase	VERB
fbem-31714	18	19	residents	resident	NOUN
fbem-31714	18	20	'	'	PART
fbem-31714	18	21	disposable	disposable	ADJ
fbem-31714	18	22	income	income	NOUN
fbem-31714	18	23	,	,	PUNCT
fbem-31714	18	24	which	which	PRON
fbem-31714	18	25	had	have	VERB
fbem-31714	18	26	a	a	DET
fbem-31714	18	27	positive	positive	ADJ
fbem-31714	18	28	impact	impact	NOUN
fbem-31714	18	29	on	on	ADP
fbem-31714	18	30	consumption	consumption	NOUN
fbem-31714	18	31	[	[	X
fbem-31714	18	32	2	2	NUM
fbem-31714	18	33	]	]	PUNCT
fbem-31714	18	34	.	.	PUNCT
fbem-31714	19	1	however	however	ADV
fbem-31714	19	2	,	,	PUNCT
fbem-31714	19	3	most	most	ADJ
fbem-31714	19	4	current	current	ADJ
fbem-31714	19	5	policies	policy	NOUN
fbem-31714	19	6	focus	focus	VERB
fbem-31714	19	7	on	on	ADP
fbem-31714	19	8	expanding	expand	VERB
fbem-31714	19	9	tax	tax	NOUN
fbem-31714	19	10	incentives	incentive	NOUN
fbem-31714	19	11	such	such	ADJ
fbem-31714	19	12	as	as	ADP
fbem-31714	19	13	tax	tax	NOUN
fbem-31714	19	14	cuts	cut	NOUN
fbem-31714	19	15	or	or	CCONJ
fbem-31714	19	16	raising	raise	VERB
fbem-31714	19	17	the	the	DET
fbem-31714	19	18	tax	tax	NOUN
fbem-31714	19	19	threshold	threshold	NOUN
fbem-31714	19	20	(	(	PUNCT
fbem-31714	19	21	e.g.	e.g.	ADV
fbem-31714	19	22	,	,	PUNCT
fbem-31714	19	23	increasing	increase	VERB
fbem-31714	19	24	the	the	DET
fbem-31714	19	25	"	"	PUNCT
fbem-31714	19	26	tax	tax	NOUN
fbem-31714	19	27	threshold	threshold	NOUN
fbem-31714	19	28	"	"	PUNCT
fbem-31714	19	29	)	)	PUNCT
fbem-31714	19	30	,	,	PUNCT
fbem-31714	19	31	rather	rather	ADV
fbem-31714	19	32	than	than	ADP
fbem-31714	19	33	adopting	adopt	VERB
fbem-31714	19	34	more	more	ADV
fbem-31714	19	35	targeted	targeted	ADJ
fbem-31714	19	36	and	and	CCONJ
fbem-31714	19	37	directional	directional	ADJ
fbem-31714	19	38	tax	tax	NOUN
fbem-31714	19	39	reduction	reduction	NOUN
fbem-31714	19	40	and	and	CCONJ
fbem-31714	19	41	fee	fee	NOUN
fbem-31714	19	42	reduction	reduction	NOUN
fbem-31714	19	43	methods	method	NOUN
fbem-31714	19	44	such	such	ADJ
fbem-31714	19	45	as	as	ADP
fbem-31714	19	46	special	special	ADJ
fbem-31714	19	47	additional	additional	ADJ
fbem-31714	19	48	deductions	deduction	NOUN
fbem-31714	19	49	.	.	PUNCT
fbem-31714	20	1	currently	currently	ADV
fbem-31714	20	2	,	,	PUNCT
fbem-31714	20	3	most	most	ADV
fbem-31714	20	4	relevant	relevant	ADJ
fbem-31714	20	5	research	research	NOUN
fbem-31714	20	6	explores	explore	VERB
fbem-31714	20	7	the	the	DET
fbem-31714	20	8	effects	effect	NOUN
fbem-31714	20	9	of	of	ADP
fbem-31714	20	10	a	a	DET
fbem-31714	20	11	certain	certain	ADJ
fbem-31714	20	12	policy	policy	NOUN
fbem-31714	20	13	theoretically	theoretically	ADV
fbem-31714	20	14	from	from	ADP
fbem-31714	20	15	the	the	DET
fbem-31714	20	16	perspectives	perspective	NOUN
fbem-31714	20	17	of	of	ADP
fbem-31714	20	18	tax	tax	NOUN
fbem-31714	20	19	equity	equity	NOUN
fbem-31714	20	20	and	and	CCONJ
fbem-31714	20	21	tax	tax	NOUN
fbem-31714	20	22	efficiency	efficiency	NOUN
fbem-31714	20	23	,	,	PUNCT
fbem-31714	20	24	or	or	CCONJ
fbem-31714	20	25	mainly	mainly	ADV
fbem-31714	20	26	focuses	focus	VERB
fbem-31714	20	27	on	on	ADP
fbem-31714	20	28	static	static	ADJ
fbem-31714	20	29	analysis	analysis	NOUN
fbem-31714	20	30	.	.	PUNCT
fbem-31714	21	1	there	there	PRON
fbem-31714	21	2	is	be	VERB
fbem-31714	21	3	little	little	ADJ
fbem-31714	21	4	research	research	NOUN
fbem-31714	21	5	that	that	PRON
fbem-31714	21	6	dynamically	dynamically	ADV
fbem-31714	21	7	tracks	track	VERB
fbem-31714	21	8	the	the	DET
fbem-31714	21	9	effects	effect	NOUN
fbem-31714	21	10	of	of	ADP
fbem-31714	21	11	the	the	DET
fbem-31714	21	12	policy	policy	NOUN
fbem-31714	21	13	.	.	PUNCT
fbem-31714	22	1	furthermore	furthermore	ADV
fbem-31714	22	2	,	,	PUNCT
fbem-31714	22	3	regarding	regard	VERB
fbem-31714	22	4	the	the	DET
fbem-31714	22	5	role	role	NOUN
fbem-31714	22	6	of	of	ADP
fbem-31714	22	7	special	special	ADJ
fbem-31714	22	8	deductions	deduction	NOUN
fbem-31714	22	9	in	in	ADP
fbem-31714	22	10	income	income	NOUN
fbem-31714	22	11	distribution	distribution	NOUN
fbem-31714	22	12	and	and	CCONJ
fbem-31714	22	13	promoting	promote	VERB
fbem-31714	22	14	consumption	consumption	NOUN
fbem-31714	22	15	growth	growth	NOUN
fbem-31714	22	16	under	under	ADP
fbem-31714	22	17	the	the	DET
fbem-31714	22	18	goal	goal	NOUN
fbem-31714	22	19	of	of	ADP
fbem-31714	22	20	common	common	ADJ
fbem-31714	22	21	prosperity	prosperity	NOUN
fbem-31714	22	22	,	,	PUNCT
fbem-31714	22	23	a	a	DET
fbem-31714	22	24	complete	complete	ADJ
fbem-31714	22	25	chain	chain	NOUN
fbem-31714	22	26	has	have	AUX
fbem-31714	22	27	not	not	PART
fbem-31714	22	28	yet	yet	ADV
fbem-31714	22	29	been	be	AUX
fbem-31714	22	30	formed	form	VERB
fbem-31714	22	31	in	in	ADP
fbem-31714	22	32	the	the	DET
fbem-31714	22	33	entire	entire	ADJ
fbem-31714	22	34	special	special	ADJ
fbem-31714	22	35	deduction	deduction	NOUN
fbem-31714	22	36	policy	policy	NOUN
fbem-31714	22	37	process	process	NOUN
fbem-31714	22	38	[	[	X
fbem-31714	22	39	3	3	NUM
fbem-31714	22	40	]	]	PUNCT
fbem-31714	22	41	.	.	PUNCT
fbem-31714	23	1	the	the	DET
fbem-31714	23	2	research	research	NOUN
fbem-31714	23	3	in	in	ADP
fbem-31714	23	4	this	this	DET
fbem-31714	23	5	paper	paper	NOUN
fbem-31714	23	6	aims	aim	VERB
fbem-31714	23	7	to	to	PART
fbem-31714	23	8	systematically	systematically	ADV
fbem-31714	23	9	analyze	analyze	VERB
fbem-31714	23	10	how	how	SCONJ
fbem-31714	23	11	the	the	DET
fbem-31714	23	12	special	special	ADJ
fbem-31714	23	13	deduction	deduction	NOUN
fbem-31714	23	14	policy	policy	NOUN
fbem-31714	23	15	of	of	ADP
fbem-31714	23	16	individual	individual	ADJ
fbem-31714	23	17	income	income	NOUN
fbem-31714	23	18	tax	tax	NOUN
fbem-31714	23	19	promotes	promote	VERB
fbem-31714	23	20	the	the	DET
fbem-31714	23	21	growth	growth	NOUN
fbem-31714	23	22	of	of	ADP
fbem-31714	23	23	residents	resident	NOUN
fbem-31714	23	24	'	'	PART
fbem-31714	23	25	consumption	consumption	NOUN
fbem-31714	23	26	and	and	CCONJ
fbem-31714	23	27	the	the	DET
fbem-31714	23	28	realization	realization	NOUN
fbem-31714	23	29	of	of	ADP
fbem-31714	23	30	common	common	ADJ
fbem-31714	23	31	prosperity	prosperity	NOUN
fbem-31714	23	32	in	in	ADP
fbem-31714	23	33	china	china	PROPN
fbem-31714	23	34	.	.	PUNCT
fbem-31714	24	1	this	this	DET
fbem-31714	24	2	paper	paper	NOUN
fbem-31714	24	3	mainly	mainly	ADV
fbem-31714	24	4	focuses	focus	VERB
fbem-31714	24	5	on	on	ADP
fbem-31714	24	6	sorting	sort	VERB
fbem-31714	24	7	out	out	ADP
fbem-31714	24	8	the	the	DET
fbem-31714	24	9	special	special	ADJ
fbem-31714	24	10	deduction	deduction	NOUN
fbem-31714	24	11	policies	policy	NOUN
fbem-31714	24	12	currently	currently	ADV
fbem-31714	24	13	being	be	AUX
fbem-31714	24	14	implemented	implement	VERB
fbem-31714	24	15	in	in	ADP
fbem-31714	24	16	china	china	PROPN
fbem-31714	24	17	and	and	CCONJ
fbem-31714	24	18	the	the	DET
fbem-31714	24	19	problems	problem	NOUN
fbem-31714	24	20	existing	exist	VERB
fbem-31714	24	21	in	in	ADP
fbem-31714	24	22	their	their	PRON
fbem-31714	24	23	implementation	implementation	NOUN
fbem-31714	24	24	.	.	PUNCT
fbem-31714	25	1	it	it	PRON
fbem-31714	25	2	adopts	adopt	VERB
fbem-31714	25	3	a	a	DET
fbem-31714	25	4	macro	macro	ADJ
fbem-31714	25	5	-	-	NOUN
fbem-31714	25	6	micro	micro	ADJ
fbem-31714	25	7	dual	dual	ADJ
fbem-31714	25	8	perspective	perspective	NOUN
fbem-31714	25	9	to	to	PART
fbem-31714	25	10	analyze	analyze	VERB
fbem-31714	25	11	the	the	DET
fbem-31714	25	12	impact	impact	NOUN
fbem-31714	25	13	mechanism	mechanism	NOUN
fbem-31714	25	14	of	of	ADP
fbem-31714	25	15	the	the	DET
fbem-31714	25	16	special	special	ADJ
fbem-31714	25	17	deduction	deduction	NOUN
fbem-31714	25	18	policy	policy	NOUN
fbem-31714	25	19	on	on	ADP
fbem-31714	25	20	consumption	consumption	NOUN
fbem-31714	25	21	and	and	CCONJ
fbem-31714	25	22	income	income	NOUN
fbem-31714	25	23	distribution	distribution	NOUN
fbem-31714	25	24	.	.	PUNCT
fbem-31714	26	1	through	through	ADP
fbem-31714	26	2	dynamic	dynamic	ADJ
fbem-31714	26	3	tracking	tracking	NOUN
fbem-31714	26	4	and	and	CCONJ
fbem-31714	26	5	policy	policy	NOUN
fbem-31714	26	6	simulation	simulation	NOUN
fbem-31714	26	7	analysis	analysis	NOUN
fbem-31714	26	8	,	,	PUNCT
fbem-31714	26	9	this	this	DET
fbem-31714	26	10	paper	paper	NOUN
fbem-31714	26	11	compares	compare	VERB
fbem-31714	26	12	and	and	CCONJ
fbem-31714	26	13	analyzes	analyze	VERB
fbem-31714	26	14	the	the	DET
fbem-31714	26	15	policy	policy	NOUN
fbem-31714	26	16	effects	effect	NOUN
fbem-31714	26	17	under	under	ADP
fbem-31714	26	18	different	different	ADJ
fbem-31714	26	19	scenarios	scenario	NOUN
fbem-31714	26	20	and	and	CCONJ
fbem-31714	26	21	investigates	investigate	VERB
fbem-31714	26	22	their	their	PRON
fbem-31714	26	23	reasons	reason	NOUN
fbem-31714	26	24	.	.	PUNCT
fbem-31714	27	1	finally	finally	ADV
fbem-31714	27	2	,	,	PUNCT
fbem-31714	27	3	it	it	PRON
fbem-31714	27	4	applies	apply	VERB
fbem-31714	27	5	methods	method	NOUN
fbem-31714	27	6	such	such	ADJ
fbem-31714	27	7	as	as	ADP
fbem-31714	27	8	multidimensional	multidimensional	ADJ
fbem-31714	27	9	analysis	analysis	NOUN
fbem-31714	27	10	,	,	PUNCT
fbem-31714	27	11	dynamic	dynamic	ADJ
fbem-31714	27	12	evaluation	evaluation	NOUN
fbem-31714	27	13	,	,	PUNCT
fbem-31714	27	14	data	data	NOUN
fbem-31714	27	15	diversification	diversification	NOUN
fbem-31714	27	16	,	,	PUNCT
fbem-31714	27	17	and	and	CCONJ
fbem-31714	27	18	method	method	NOUN
fbem-31714	27	19	innovation	innovation	NOUN
fbem-31714	27	20	to	to	PART
fbem-31714	27	21	conduct	conduct	VERB
fbem-31714	27	22	research	research	NOUN
fbem-31714	27	23	.	.	PUNCT
fbem-31714	28	1	it	it	PRON
fbem-31714	28	2	is	be	AUX
fbem-31714	28	3	found	find	VERB
fbem-31714	28	4	that	that	SCONJ
fbem-31714	28	5	the	the	DET
fbem-31714	28	6	special	special	ADJ
fbem-31714	28	7	deduction	deduction	NOUN
fbem-31714	28	8	policy	policy	NOUN
fbem-31714	28	9	can	can	AUX
fbem-31714	28	10	significantly	significantly	ADV
fbem-31714	28	11	increase	increase	VERB
fbem-31714	28	12	residents	resident	NOUN
fbem-31714	28	13	'	'	PART
fbem-31714	28	14	disposable	disposable	ADJ
fbem-31714	28	15	income	income	NOUN
fbem-31714	28	16	,	,	PUNCT
fbem-31714	28	17	stimulate	stimulate	VERB
fbem-31714	28	18	consumer	consumer	NOUN
fbem-31714	28	19	demand	demand	NOUN
fbem-31714	28	20	,	,	PUNCT
fbem-31714	28	21	and	and	CCONJ
fbem-31714	28	22	also	also	ADV
fbem-31714	28	23	have	have	VERB
fbem-31714	28	24	indirect	indirect	ADJ
fbem-31714	28	25	effects	effect	NOUN
fbem-31714	28	26	of	of	ADP
fbem-31714	28	27	narrowing	narrow	VERB
fbem-31714	28	28	the	the	DET
fbem-31714	28	29	income	income	NOUN
fbem-31714	28	30	gap	gap	NOUN
fbem-31714	28	31	,	,	PUNCT
fbem-31714	28	32	promoting	promote	VERB
fbem-31714	28	33	social	social	ADJ
fbem-31714	28	34	equity	equity	NOUN
fbem-31714	28	35	,	,	PUNCT
fbem-31714	28	36	and	and	CCONJ
fbem-31714	28	37	enhancing	enhance	VERB
fbem-31714	28	38	people	people	NOUN
fbem-31714	28	39	's	's	PART
fbem-31714	28	40	happiness	happiness	NOUN
fbem-31714	28	41	.	.	PUNCT
fbem-31714	29	1	based	base	VERB
fbem-31714	29	2	on	on	ADP
fbem-31714	29	3	this	this	PRON
fbem-31714	29	4	,	,	PUNCT
fbem-31714	29	5	policy	policy	NOUN
fbem-31714	29	6	simulation	simulation	NOUN
fbem-31714	29	7	suggestions	suggestion	NOUN
fbem-31714	29	8	for	for	ADP
fbem-31714	29	9	optimizing	optimize	VERB
fbem-31714	29	10	the	the	DET
fbem-31714	29	11	deduction	deduction	NOUN
fbem-31714	29	12	117	117	NUM
fbem-31714	29	13	standards	standard	NOUN
fbem-31714	29	14	and	and	CCONJ
fbem-31714	29	15	scope	scope	NOUN
fbem-31714	29	16	are	be	AUX
fbem-31714	29	17	proposed	propose	VERB
fbem-31714	29	18	to	to	PART
fbem-31714	29	19	make	make	VERB
fbem-31714	29	20	the	the	DET
fbem-31714	29	21	policy	policy	NOUN
fbem-31714	29	22	more	more	ADV
fbem-31714	29	23	precise	precise	ADJ
fbem-31714	29	24	and	and	CCONJ
fbem-31714	29	25	effective	effective	ADJ
fbem-31714	29	26	[	[	X
fbem-31714	29	27	4	4	NUM
fbem-31714	29	28	]	]	PUNCT
fbem-31714	29	29	.	.	PUNCT
fbem-31714	30	1	2	2	X
fbem-31714	30	2	.	.	X
fbem-31714	30	3	developments	development	NOUN
fbem-31714	30	4	and	and	CCONJ
fbem-31714	30	5	international	international	ADJ
fbem-31714	30	6	experience	experience	NOUN
fbem-31714	30	7	in	in	ADP
fbem-31714	30	8	personal	personal	ADJ
fbem-31714	30	9	income	income	NOUN
fbem-31714	30	10	tax	tax	NOUN
fbem-31714	30	11	reform	reform	NOUN
fbem-31714	30	12	2.1	2.1	NUM
fbem-31714	30	13	.	.	PUNCT
fbem-31714	31	1	summary	summary	NOUN
fbem-31714	31	2	of	of	ADP
fbem-31714	31	3	the	the	DET
fbem-31714	31	4	dynamics	dynamic	NOUN
fbem-31714	31	5	of	of	ADP
fbem-31714	31	6	personal	personal	ADJ
fbem-31714	31	7	income	income	NOUN
fbem-31714	31	8	tax	tax	NOUN
fbem-31714	31	9	reform	reform	NOUN
fbem-31714	31	10	and	and	CCONJ
fbem-31714	31	11	international	international	ADJ
fbem-31714	31	12	experience	experience	NOUN
fbem-31714	31	13	2.1.1	2.1.1	NUM
fbem-31714	31	14	.	.	PUNCT
fbem-31714	32	1	summary	summary	NOUN
fbem-31714	32	2	of	of	ADP
fbem-31714	32	3	personal	personal	ADJ
fbem-31714	32	4	income	income	NOUN
fbem-31714	32	5	tax	tax	NOUN
fbem-31714	32	6	reform	reform	NOUN
fbem-31714	32	7	measures	measure	NOUN
fbem-31714	32	8	in	in	ADP
fbem-31714	32	9	major	major	ADJ
fbem-31714	32	10	countries	country	NOUN
fbem-31714	32	11	around	around	ADP
fbem-31714	32	12	the	the	DET
fbem-31714	32	13	world	world	NOUN
fbem-31714	32	14	according	accord	VERB
fbem-31714	32	15	to	to	ADP
fbem-31714	32	16	the	the	DET
fbem-31714	32	17	"	"	PUNCT
fbem-31714	32	18	tax	tax	NOUN
fbem-31714	32	19	policy	policy	NOUN
fbem-31714	32	20	reform	reform	NOUN
fbem-31714	32	21	report	report	NOUN
fbem-31714	32	22	(	(	PUNCT
fbem-31714	32	23	2024	2024	NUM
fbem-31714	32	24	)	)	PUNCT
fbem-31714	32	25	"	"	PUNCT
fbem-31714	32	26	released	release	VERB
fbem-31714	32	27	by	by	ADP
fbem-31714	32	28	the	the	DET
fbem-31714	32	29	oecd	oecd	PROPN
fbem-31714	32	30	,	,	PUNCT
fbem-31714	32	31	in	in	ADP
fbem-31714	32	32	2023	2023	NUM
fbem-31714	32	33	,	,	PUNCT
fbem-31714	32	34	major	major	ADJ
fbem-31714	32	35	countries	country	NOUN
fbem-31714	32	36	(	(	PUNCT
fbem-31714	32	37	regions	region	NOUN
fbem-31714	32	38	)	)	PUNCT
fbem-31714	32	39	in	in	ADP
fbem-31714	32	40	the	the	DET
fbem-31714	32	41	world	world	NOUN
fbem-31714	32	42	adopted	adopt	VERB
fbem-31714	32	43	multiple	multiple	ADJ
fbem-31714	32	44	measures	measure	NOUN
fbem-31714	32	45	in	in	ADP
fbem-31714	32	46	personal	personal	ADJ
fbem-31714	32	47	income	income	NOUN
fbem-31714	32	48	tax	tax	NOUN
fbem-31714	32	49	reform	reform	NOUN
fbem-31714	32	50	(	(	PUNCT
fbem-31714	32	51	tang	tang	PROPN
fbem-31714	32	52	jieyin	jieyin	PROPN
fbem-31714	32	53	,	,	PUNCT
fbem-31714	32	54	2025	2025	NUM
fbem-31714	32	55	)	)	PUNCT
fbem-31714	33	1	[	[	X
fbem-31714	33	2	5	5	NUM
fbem-31714	33	3	]	]	PUNCT
fbem-31714	33	4	.	.	PUNCT
fbem-31714	34	1	these	these	DET
fbem-31714	34	2	reforms	reform	NOUN
fbem-31714	34	3	primarily	primarily	ADV
fbem-31714	34	4	aimed	aim	VERB
fbem-31714	34	5	to	to	PART
fbem-31714	34	6	ensure	ensure	VERB
fbem-31714	34	7	the	the	DET
fbem-31714	34	8	basic	basic	ADJ
fbem-31714	34	9	living	living	NOUN
fbem-31714	34	10	standards	standard	NOUN
fbem-31714	34	11	of	of	ADP
fbem-31714	34	12	lowand	lowand	ADJ
fbem-31714	34	13	middleincome	middleincome	PROPN
fbem-31714	34	14	families	family	NOUN
fbem-31714	34	15	,	,	PUNCT
fbem-31714	34	16	as	as	SCONJ
fbem-31714	34	17	evidenced	evidence	VERB
fbem-31714	34	18	by	by	ADP
fbem-31714	34	19	the	the	DET
fbem-31714	34	20	fact	fact	NOUN
fbem-31714	34	21	that	that	SCONJ
fbem-31714	34	22	reform	reform	NOUN
fbem-31714	34	23	measures	measure	NOUN
fbem-31714	34	24	narrowing	narrow	VERB
fbem-31714	34	25	the	the	DET
fbem-31714	34	26	personal	personal	ADJ
fbem-31714	34	27	income	income	NOUN
fbem-31714	34	28	tax	tax	NOUN
fbem-31714	34	29	base	base	NOUN
fbem-31714	34	30	far	far	ADV
fbem-31714	34	31	outnumbered	outnumber	VERB
fbem-31714	34	32	those	those	PRON
fbem-31714	34	33	expanding	expand	VERB
fbem-31714	34	34	the	the	DET
fbem-31714	34	35	tax	tax	NOUN
fbem-31714	34	36	base	base	NOUN
fbem-31714	34	37	.	.	PUNCT
fbem-31714	35	1	one	one	NUM
fbem-31714	35	2	of	of	ADP
fbem-31714	35	3	the	the	DET
fbem-31714	35	4	key	key	NOUN
fbem-31714	35	5	focuses	focus	NOUN
fbem-31714	35	6	of	of	ADP
fbem-31714	35	7	reforms	reform	NOUN
fbem-31714	35	8	in	in	ADP
fbem-31714	35	9	2023	2023	NUM
fbem-31714	35	10	-	-	SYM
fbem-31714	35	11	2024	2024	NUM
fbem-31714	35	12	is	be	AUX
fbem-31714	35	13	to	to	PART
fbem-31714	35	14	further	far	ADV
fbem-31714	35	15	enhance	enhance	VERB
fbem-31714	35	16	the	the	DET
fbem-31714	35	17	progressivity	progressivity	NOUN
fbem-31714	35	18	of	of	ADP
fbem-31714	35	19	the	the	DET
fbem-31714	35	20	tax	tax	NOUN
fbem-31714	35	21	system	system	NOUN
fbem-31714	35	22	by	by	ADP
fbem-31714	35	23	adjusting	adjust	VERB
fbem-31714	35	24	the	the	DET
fbem-31714	35	25	tax	tax	NOUN
fbem-31714	35	26	rate	rate	NOUN
fbem-31714	35	27	structure	structure	NOUN
fbem-31714	35	28	and	and	CCONJ
fbem-31714	35	29	increasing	increase	VERB
fbem-31714	35	30	the	the	DET
fbem-31714	35	31	highest	high	ADJ
fbem-31714	35	32	marginal	marginal	ADJ
fbem-31714	35	33	tax	tax	NOUN
fbem-31714	35	34	rate	rate	NOUN
fbem-31714	35	35	.	.	PUNCT
fbem-31714	36	1	some	some	DET
fbem-31714	36	2	countries	country	NOUN
fbem-31714	36	3	(	(	PUNCT
fbem-31714	36	4	regions	region	NOUN
fbem-31714	36	5	)	)	PUNCT
fbem-31714	36	6	have	have	AUX
fbem-31714	36	7	chosen	choose	VERB
fbem-31714	36	8	to	to	PART
fbem-31714	36	9	expand	expand	VERB
fbem-31714	36	10	their	their	PRON
fbem-31714	36	11	tax	tax	NOUN
fbem-31714	36	12	base	base	NOUN
fbem-31714	36	13	due	due	ADP
fbem-31714	36	14	to	to	ADP
fbem-31714	36	15	fiscal	fiscal	ADJ
fbem-31714	36	16	expenditure	expenditure	NOUN
fbem-31714	36	17	pressures	pressure	NOUN
fbem-31714	36	18	or	or	CCONJ
fbem-31714	36	19	the	the	DET
fbem-31714	36	20	disappearance	disappearance	NOUN
fbem-31714	36	21	of	of	ADP
fbem-31714	36	22	economic	economic	ADJ
fbem-31714	36	23	and	and	CCONJ
fbem-31714	36	24	social	social	ADJ
fbem-31714	36	25	reasons	reason	NOUN
fbem-31714	36	26	for	for	ADP
fbem-31714	36	27	tax	tax	NOUN
fbem-31714	36	28	relief	relief	NOUN
fbem-31714	36	29	.	.	PUNCT
fbem-31714	37	1	in	in	ADP
fbem-31714	37	2	addition	addition	NOUN
fbem-31714	37	3	,	,	PUNCT
fbem-31714	37	4	countries	country	NOUN
fbem-31714	37	5	(	(	PUNCT
fbem-31714	37	6	regions	region	NOUN
fbem-31714	37	7	)	)	PUNCT
fbem-31714	37	8	have	have	AUX
fbem-31714	37	9	actively	actively	ADV
fbem-31714	37	10	pursued	pursue	VERB
fbem-31714	37	11	socio	socio	NOUN
fbem-31714	37	12	-	-	PUNCT
fbem-31714	37	13	economic	economic	ADJ
fbem-31714	37	14	goals	goal	NOUN
fbem-31714	37	15	such	such	ADJ
fbem-31714	37	16	as	as	ADP
fbem-31714	37	17	stimulating	stimulate	VERB
fbem-31714	37	18	economic	economic	ADJ
fbem-31714	37	19	development	development	NOUN
fbem-31714	37	20	,	,	PUNCT
fbem-31714	37	21	promoting	promote	VERB
fbem-31714	37	22	employment	employment	NOUN
fbem-31714	37	23	,	,	PUNCT
fbem-31714	37	24	and	and	CCONJ
fbem-31714	37	25	protecting	protect	VERB
fbem-31714	37	26	the	the	DET
fbem-31714	37	27	environment	environment	NOUN
fbem-31714	37	28	through	through	ADP
fbem-31714	37	29	personal	personal	ADJ
fbem-31714	37	30	income	income	NOUN
fbem-31714	37	31	tax	tax	NOUN
fbem-31714	37	32	reforms	reform	NOUN
fbem-31714	37	33	.	.	PUNCT
fbem-31714	38	1	these	these	DET
fbem-31714	38	2	international	international	ADJ
fbem-31714	38	3	experiences	experience	NOUN
fbem-31714	38	4	provide	provide	VERB
fbem-31714	38	5	valuable	valuable	ADJ
fbem-31714	38	6	insights	insight	NOUN
fbem-31714	38	7	for	for	ADP
fbem-31714	38	8	the	the	DET
fbem-31714	38	9	reform	reform	NOUN
fbem-31714	38	10	of	of	ADP
fbem-31714	38	11	china	china	PROPN
fbem-31714	38	12	's	's	PART
fbem-31714	38	13	personal	personal	ADJ
fbem-31714	38	14	income	income	NOUN
fbem-31714	38	15	tax	tax	NOUN
fbem-31714	38	16	system	system	NOUN
fbem-31714	38	17	,	,	PUNCT
fbem-31714	38	18	particularly	particularly	ADV
fbem-31714	38	19	in	in	ADP
fbem-31714	38	20	establishing	establish	VERB
fbem-31714	38	21	an	an	DET
fbem-31714	38	22	automatic	automatic	ADJ
fbem-31714	38	23	adjustment	adjustment	NOUN
fbem-31714	38	24	mechanism	mechanism	NOUN
fbem-31714	38	25	for	for	ADP
fbem-31714	38	26	price	price	NOUN
fbem-31714	38	27	indices	index	NOUN
fbem-31714	38	28	,	,	PUNCT
fbem-31714	38	29	increasing	increase	VERB
fbem-31714	38	30	special	special	ADJ
fbem-31714	38	31	deductions	deduction	NOUN
fbem-31714	38	32	for	for	ADP
fbem-31714	38	33	specific	specific	ADJ
fbem-31714	38	34	groups	group	NOUN
fbem-31714	38	35	,	,	PUNCT
fbem-31714	38	36	improving	improve	VERB
fbem-31714	38	37	deductions	deduction	NOUN
fbem-31714	38	38	for	for	ADP
fbem-31714	38	39	child	child	NOUN
fbem-31714	38	40	-	-	PUNCT
fbem-31714	38	41	related	relate	VERB
fbem-31714	38	42	expenses	expense	NOUN
fbem-31714	38	43	,	,	PUNCT
fbem-31714	38	44	and	and	CCONJ
fbem-31714	38	45	reducing	reduce	VERB
fbem-31714	38	46	differentiated	differentiated	ADJ
fbem-31714	38	47	tax	tax	NOUN
fbem-31714	38	48	treatment	treatment	NOUN
fbem-31714	38	49	between	between	ADP
fbem-31714	38	50	labor	labor	NOUN
fbem-31714	38	51	income	income	NOUN
fbem-31714	38	52	and	and	CCONJ
fbem-31714	38	53	capital	capital	NOUN
fbem-31714	38	54	income	income	NOUN
fbem-31714	38	55	.	.	PUNCT
fbem-31714	39	1	2.1.2	2.1.2	X
fbem-31714	39	2	.	.	PUNCT
fbem-31714	39	3	key	key	ADJ
fbem-31714	39	4	points	point	NOUN
fbem-31714	39	5	of	of	ADP
fbem-31714	39	6	reform	reform	NOUN
fbem-31714	39	7	:	:	PUNCT
fbem-31714	39	8	safeguarding	safeguard	VERB
fbem-31714	39	9	lowand	lowand	ADJ
fbem-31714	39	10	middle	middle	ADJ
fbem-31714	39	11	-	-	PUNCT
fbem-31714	39	12	income	income	NOUN
fbem-31714	39	13	families	family	NOUN
fbem-31714	39	14	,	,	PUNCT
fbem-31714	39	15	adjusting	adjust	VERB
fbem-31714	39	16	the	the	DET
fbem-31714	39	17	tax	tax	NOUN
fbem-31714	39	18	rate	rate	NOUN
fbem-31714	39	19	structure	structure	NOUN
fbem-31714	39	20	in	in	ADP
fbem-31714	39	21	order	order	NOUN
fbem-31714	39	22	to	to	PART
fbem-31714	39	23	achieve	achieve	VERB
fbem-31714	39	24	common	common	ADJ
fbem-31714	39	25	prosperity	prosperity	NOUN
fbem-31714	39	26	,	,	PUNCT
fbem-31714	39	27	ensuring	ensure	VERB
fbem-31714	39	28	the	the	DET
fbem-31714	39	29	basic	basic	ADJ
fbem-31714	39	30	living	living	NOUN
fbem-31714	39	31	standards	standard	NOUN
fbem-31714	39	32	of	of	ADP
fbem-31714	39	33	lowand	lowand	ADJ
fbem-31714	39	34	middle	middle	ADJ
fbem-31714	39	35	-	-	PUNCT
fbem-31714	39	36	income	income	NOUN
fbem-31714	39	37	families	family	NOUN
fbem-31714	39	38	and	and	CCONJ
fbem-31714	39	39	adjusting	adjust	VERB
fbem-31714	39	40	the	the	DET
fbem-31714	39	41	tax	tax	NOUN
fbem-31714	39	42	rate	rate	NOUN
fbem-31714	39	43	structure	structure	NOUN
fbem-31714	39	44	have	have	AUX
fbem-31714	39	45	become	become	VERB
fbem-31714	39	46	one	one	NUM
fbem-31714	39	47	of	of	ADP
fbem-31714	39	48	the	the	DET
fbem-31714	39	49	reform	reform	NOUN
fbem-31714	39	50	priorities	priority	NOUN
fbem-31714	39	51	of	of	ADP
fbem-31714	39	52	the	the	DET
fbem-31714	39	53	special	special	ADJ
fbem-31714	39	54	additional	additional	ADJ
fbem-31714	39	55	deduction	deduction	NOUN
fbem-31714	39	56	policy	policy	NOUN
fbem-31714	39	57	for	for	ADP
fbem-31714	39	58	personal	personal	ADJ
fbem-31714	39	59	income	income	NOUN
fbem-31714	39	60	tax	tax	NOUN
fbem-31714	39	61	.	.	PUNCT
fbem-31714	40	1	according	accord	VERB
fbem-31714	40	2	to	to	ADP
fbem-31714	40	3	research	research	NOUN
fbem-31714	40	4	,	,	PUNCT
fbem-31714	40	5	the	the	DET
fbem-31714	40	6	personal	personal	ADJ
fbem-31714	40	7	income	income	NOUN
fbem-31714	40	8	tax	tax	NOUN
fbem-31714	40	9	reform	reform	NOUN
fbem-31714	40	10	measures	measure	NOUN
fbem-31714	40	11	introduced	introduce	VERB
fbem-31714	40	12	by	by	ADP
fbem-31714	40	13	major	major	ADJ
fbem-31714	40	14	countries	country	NOUN
fbem-31714	40	15	in	in	ADP
fbem-31714	40	16	2023	2023	NUM
fbem-31714	40	17	generally	generally	ADV
fbem-31714	40	18	adopted	adopt	VERB
fbem-31714	40	19	strategies	strategy	NOUN
fbem-31714	40	20	to	to	PART
fbem-31714	40	21	narrow	narrow	VERB
fbem-31714	40	22	the	the	DET
fbem-31714	40	23	tax	tax	NOUN
fbem-31714	40	24	base	base	NOUN
fbem-31714	40	25	and	and	CCONJ
fbem-31714	40	26	increase	increase	VERB
fbem-31714	40	27	the	the	DET
fbem-31714	40	28	maximum	maximum	ADJ
fbem-31714	40	29	marginal	marginal	ADJ
fbem-31714	40	30	tax	tax	NOUN
fbem-31714	40	31	rate	rate	NOUN
fbem-31714	40	32	.	.	PUNCT
fbem-31714	41	1	this	this	DET
fbem-31714	41	2	reform	reform	NOUN
fbem-31714	41	3	approach	approach	NOUN
fbem-31714	41	4	aims	aim	VERB
fbem-31714	41	5	to	to	PART
fbem-31714	41	6	stimulate	stimulate	VERB
fbem-31714	41	7	consumption	consumption	NOUN
fbem-31714	41	8	and	and	CCONJ
fbem-31714	41	9	promote	promote	VERB
fbem-31714	41	10	balanced	balanced	ADJ
fbem-31714	41	11	economic	economic	ADJ
fbem-31714	41	12	and	and	CCONJ
fbem-31714	41	13	social	social	ADJ
fbem-31714	41	14	development	development	NOUN
fbem-31714	41	15	by	by	ADP
fbem-31714	41	16	reducing	reduce	VERB
fbem-31714	41	17	the	the	DET
fbem-31714	41	18	tax	tax	NOUN
fbem-31714	41	19	burden	burden	NOUN
fbem-31714	41	20	on	on	ADP
fbem-31714	41	21	lowand	lowand	ADJ
fbem-31714	41	22	middle	middle	ADJ
fbem-31714	41	23	-	-	PUNCT
fbem-31714	41	24	income	income	NOUN
fbem-31714	41	25	families	family	NOUN
fbem-31714	41	26	and	and	CCONJ
fbem-31714	41	27	increasing	increase	VERB
fbem-31714	41	28	their	their	PRON
fbem-31714	41	29	disposable	disposable	ADJ
fbem-31714	41	30	income	income	NOUN
fbem-31714	41	31	.	.	PUNCT
fbem-31714	42	1	specifically	specifically	ADV
fbem-31714	42	2	in	in	ADP
fbem-31714	42	3	china	china	PROPN
fbem-31714	42	4	,	,	PUNCT
fbem-31714	42	5	the	the	DET
fbem-31714	42	6	seventh	seventh	ADJ
fbem-31714	42	7	amendment	amendment	NOUN
fbem-31714	42	8	to	to	ADP
fbem-31714	42	9	the	the	DET
fbem-31714	42	10	individual	individual	ADJ
fbem-31714	42	11	income	income	NOUN
fbem-31714	42	12	tax	tax	NOUN
fbem-31714	42	13	law	law	NOUN
fbem-31714	42	14	introduced	introduce	VERB
fbem-31714	42	15	the	the	DET
fbem-31714	42	16	"	"	PUNCT
fbem-31714	42	17	special	special	ADJ
fbem-31714	42	18	additional	additional	ADJ
fbem-31714	42	19	deduction	deduction	NOUN
fbem-31714	42	20	"	"	PUNCT
fbem-31714	42	21	policy	policy	NOUN
fbem-31714	42	22	,	,	PUNCT
fbem-31714	42	23	which	which	PRON
fbem-31714	42	24	,	,	PUNCT
fbem-31714	42	25	after	after	ADP
fbem-31714	42	26	multiple	multiple	ADJ
fbem-31714	42	27	adjustments	adjustment	NOUN
fbem-31714	42	28	,	,	PUNCT
fbem-31714	42	29	has	have	AUX
fbem-31714	42	30	alleviated	alleviate	VERB
fbem-31714	42	31	the	the	DET
fbem-31714	42	32	expenditure	expenditure	NOUN
fbem-31714	42	33	burden	burden	NOUN
fbem-31714	42	34	of	of	ADP
fbem-31714	42	35	families	family	NOUN
fbem-31714	42	36	in	in	ADP
fbem-31714	42	37	childbirth	childbirth	NOUN
fbem-31714	42	38	,	,	PUNCT
fbem-31714	42	39	child	child	NOUN
fbem-31714	42	40	-	-	PUNCT
fbem-31714	42	41	rearing	rear	VERB
fbem-31714	42	42	,	,	PUNCT
fbem-31714	42	43	and	and	CCONJ
fbem-31714	42	44	supporting	support	VERB
fbem-31714	42	45	the	the	DET
fbem-31714	42	46	elderly	elderly	ADJ
fbem-31714	42	47	(	(	PUNCT
fbem-31714	42	48	yuan	yuan	PROPN
fbem-31714	42	49	xianpeng	xianpeng	PROPN
fbem-31714	42	50	,	,	PUNCT
fbem-31714	42	51	zhu	zhu	PROPN
fbem-31714	42	52	youjing	youjing	PROPN
fbem-31714	42	53	,	,	PUNCT
fbem-31714	42	54	wang	wang	PROPN
fbem-31714	42	55	yuhao	yuhao	PROPN
fbem-31714	42	56	,	,	PUNCT
fbem-31714	42	57	et	et	PROPN
fbem-31714	42	58	al	al	PROPN
fbem-31714	42	59	.	.	PROPN
fbem-31714	42	60	,	,	PUNCT
fbem-31714	42	61	2025	2025	NUM
fbem-31714	42	62	)	)	PUNCT
fbem-31714	43	1	[	[	X
fbem-31714	43	2	6	6	NUM
fbem-31714	43	3	]	]	PUNCT
fbem-31714	43	4	.	.	PUNCT
fbem-31714	44	1	however	however	ADV
fbem-31714	44	2	,	,	PUNCT
fbem-31714	44	3	research	research	NOUN
fbem-31714	44	4	has	have	AUX
fbem-31714	44	5	shown	show	VERB
fbem-31714	44	6	that	that	SCONJ
fbem-31714	44	7	the	the	DET
fbem-31714	44	8	current	current	ADJ
fbem-31714	44	9	special	special	ADJ
fbem-31714	44	10	additional	additional	ADJ
fbem-31714	44	11	deduction	deduction	NOUN
fbem-31714	44	12	policy	policy	NOUN
fbem-31714	44	13	has	have	AUX
fbem-31714	44	14	limited	limit	VERB
fbem-31714	44	15	effectiveness	effectiveness	NOUN
fbem-31714	44	16	in	in	ADP
fbem-31714	44	17	regulating	regulate	VERB
fbem-31714	44	18	income	income	NOUN
fbem-31714	44	19	distribution	distribution	NOUN
fbem-31714	44	20	and	and	CCONJ
fbem-31714	44	21	has	have	AUX
fbem-31714	44	22	even	even	ADV
fbem-31714	44	23	widened	widen	VERB
fbem-31714	44	24	the	the	DET
fbem-31714	44	25	income	income	NOUN
fbem-31714	44	26	gap	gap	NOUN
fbem-31714	44	27	to	to	ADP
fbem-31714	44	28	some	some	DET
fbem-31714	44	29	extent	extent	NOUN
fbem-31714	44	30	(	(	PUNCT
fbem-31714	44	31	jin	jin	PROPN
fbem-31714	44	32	shuanghua	shuanghua	PROPN
fbem-31714	44	33	,	,	PUNCT
fbem-31714	44	34	yi	yi	PROPN
fbem-31714	44	35	linghui	linghui	PROPN
fbem-31714	44	36	,	,	PUNCT
fbem-31714	44	37	2020	2020	NUM
fbem-31714	44	38	)	)	PUNCT
fbem-31714	45	1	[	[	X
fbem-31714	45	2	7	7	NUM
fbem-31714	45	3	]	]	PUNCT
fbem-31714	45	4	.	.	PUNCT
fbem-31714	46	1	therefore	therefore	ADV
fbem-31714	46	2	,	,	PUNCT
fbem-31714	46	3	optimizing	optimize	VERB
fbem-31714	46	4	the	the	DET
fbem-31714	46	5	standards	standard	NOUN
fbem-31714	46	6	for	for	ADP
fbem-31714	46	7	special	special	ADJ
fbem-31714	46	8	additional	additional	ADJ
fbem-31714	46	9	deductions	deduction	NOUN
fbem-31714	46	10	,	,	PUNCT
fbem-31714	46	11	especially	especially	ADV
fbem-31714	46	12	those	those	PRON
fbem-31714	46	13	related	relate	VERB
fbem-31714	46	14	to	to	ADP
fbem-31714	46	15	major	major	ADJ
fbem-31714	46	16	medical	medical	ADJ
fbem-31714	46	17	expenses	expense	NOUN
fbem-31714	46	18	,	,	PUNCT
fbem-31714	46	19	housing	housing	NOUN
fbem-31714	46	20	loan	loan	NOUN
fbem-31714	46	21	interest	interest	NOUN
fbem-31714	46	22	,	,	PUNCT
fbem-31714	46	23	and	and	CCONJ
fbem-31714	46	24	supporting	support	VERB
fbem-31714	46	25	the	the	DET
fbem-31714	46	26	elderly	elderly	ADJ
fbem-31714	46	27	,	,	PUNCT
fbem-31714	46	28	has	have	AUX
fbem-31714	46	29	become	become	VERB
fbem-31714	46	30	a	a	DET
fbem-31714	46	31	focus	focus	NOUN
fbem-31714	46	32	of	of	ADP
fbem-31714	46	33	current	current	ADJ
fbem-31714	46	34	research	research	NOUN
fbem-31714	46	35	(	(	PUNCT
fbem-31714	46	36	wang	wang	PROPN
fbem-31714	46	37	meiling	meiling	PROPN
fbem-31714	46	38	,	,	PUNCT
fbem-31714	46	39	2020	2020	NUM
fbem-31714	46	40	)	)	PUNCT
fbem-31714	47	1	[	[	X
fbem-31714	47	2	8	8	NUM
fbem-31714	47	3	]	]	PUNCT
fbem-31714	47	4	.	.	PUNCT
fbem-31714	48	1	by	by	ADP
fbem-31714	48	2	refining	refine	VERB
fbem-31714	48	3	deduction	deduction	NOUN
fbem-31714	48	4	standards	standard	NOUN
fbem-31714	48	5	and	and	CCONJ
fbem-31714	48	6	setting	set	VERB
fbem-31714	48	7	upper	upper	ADJ
fbem-31714	48	8	limits	limit	NOUN
fbem-31714	48	9	on	on	ADP
fbem-31714	48	10	tax	tax	NOUN
fbem-31714	48	11	reductions	reduction	NOUN
fbem-31714	48	12	,	,	PUNCT
fbem-31714	48	13	we	we	PRON
fbem-31714	48	14	can	can	AUX
fbem-31714	48	15	more	more	ADV
fbem-31714	48	16	effectively	effectively	ADV
fbem-31714	48	17	leverage	leverage	VERB
fbem-31714	48	18	the	the	DET
fbem-31714	48	19	positive	positive	ADJ
fbem-31714	48	20	role	role	NOUN
fbem-31714	48	21	of	of	ADP
fbem-31714	48	22	individual	individual	ADJ
fbem-31714	48	23	income	income	NOUN
fbem-31714	48	24	tax	tax	NOUN
fbem-31714	48	25	in	in	ADP
fbem-31714	48	26	promoting	promote	VERB
fbem-31714	48	27	common	common	ADJ
fbem-31714	48	28	prosperity	prosperity	NOUN
fbem-31714	48	29	.	.	PUNCT
fbem-31714	49	1	2.1.3	2.1.3	X
fbem-31714	49	2	.	.	PUNCT
fbem-31714	50	1	the	the	DET
fbem-31714	50	2	realization	realization	NOUN
fbem-31714	50	3	of	of	ADP
fbem-31714	50	4	socio	socio	NOUN
fbem-31714	50	5	-	-	PUNCT
fbem-31714	50	6	economic	economic	ADJ
fbem-31714	50	7	goals	goal	NOUN
fbem-31714	50	8	and	and	CCONJ
fbem-31714	50	9	the	the	DET
fbem-31714	50	10	reform	reform	NOUN
fbem-31714	50	11	restrictions	restriction	NOUN
fbem-31714	50	12	on	on	ADP
fbem-31714	50	13	capital	capital	NOUN
fbem-31714	50	14	gains	gain	NOUN
fbem-31714	50	15	in	in	ADP
fbem-31714	50	16	the	the	DET
fbem-31714	50	17	personal	personal	ADJ
fbem-31714	50	18	income	income	NOUN
fbem-31714	50	19	tax	tax	NOUN
fbem-31714	50	20	reforms	reform	NOUN
fbem-31714	50	21	across	across	ADP
fbem-31714	50	22	various	various	ADJ
fbem-31714	50	23	countries	country	NOUN
fbem-31714	50	24	,	,	PUNCT
fbem-31714	50	25	apart	apart	ADV
fbem-31714	50	26	from	from	ADP
fbem-31714	50	27	focusing	focus	VERB
fbem-31714	50	28	on	on	ADP
fbem-31714	50	29	tax	tax	NOUN
fbem-31714	50	30	rate	rate	NOUN
fbem-31714	50	31	structures	structure	NOUN
fbem-31714	50	32	and	and	CCONJ
fbem-31714	50	33	adjustments	adjustment	NOUN
fbem-31714	50	34	to	to	ADP
fbem-31714	50	35	the	the	DET
fbem-31714	50	36	tax	tax	NOUN
fbem-31714	50	37	base	base	NOUN
fbem-31714	50	38	,	,	PUNCT
fbem-31714	50	39	reforms	reform	NOUN
fbem-31714	50	40	are	be	AUX
fbem-31714	50	41	also	also	ADV
fbem-31714	50	42	actively	actively	ADV
fbem-31714	50	43	implemented	implement	VERB
fbem-31714	50	44	to	to	PART
fbem-31714	50	45	achieve	achieve	VERB
fbem-31714	50	46	socio	socio	NOUN
fbem-31714	50	47	-	-	PUNCT
fbem-31714	50	48	economic	economic	ADJ
fbem-31714	50	49	goals	goal	NOUN
fbem-31714	50	50	such	such	ADJ
fbem-31714	50	51	as	as	ADP
fbem-31714	50	52	stimulating	stimulate	VERB
fbem-31714	50	53	economic	economic	ADJ
fbem-31714	50	54	development	development	NOUN
fbem-31714	50	55	,	,	PUNCT
fbem-31714	50	56	promoting	promote	VERB
fbem-31714	50	57	employment	employment	NOUN
fbem-31714	50	58	,	,	PUNCT
fbem-31714	50	59	and	and	CCONJ
fbem-31714	50	60	protecting	protect	VERB
fbem-31714	50	61	the	the	DET
fbem-31714	50	62	environment	environment	NOUN
fbem-31714	50	63	.	.	PUNCT
fbem-31714	51	1	however	however	ADV
fbem-31714	51	2	,	,	PUNCT
fbem-31714	51	3	reforms	reform	NOUN
fbem-31714	51	4	pertaining	pertain	VERB
fbem-31714	51	5	to	to	ADP
fbem-31714	51	6	capital	capital	NOUN
fbem-31714	51	7	gains	gain	NOUN
fbem-31714	51	8	are	be	AUX
fbem-31714	51	9	relatively	relatively	ADV
fbem-31714	51	10	limited	limited	ADJ
fbem-31714	51	11	,	,	PUNCT
fbem-31714	51	12	primarily	primarily	ADV
fbem-31714	51	13	because	because	SCONJ
fbem-31714	51	14	tax	tax	NOUN
fbem-31714	51	15	policies	policy	NOUN
fbem-31714	51	16	for	for	ADP
fbem-31714	51	17	capital	capital	NOUN
fbem-31714	51	18	gains	gain	NOUN
fbem-31714	51	19	involve	involve	VERB
fbem-31714	51	20	complex	complex	ADJ
fbem-31714	51	21	interest	interest	NOUN
fbem-31714	51	22	relationships	relationship	NOUN
fbem-31714	51	23	and	and	CCONJ
fbem-31714	51	24	financial	financial	ADJ
fbem-31714	51	25	market	market	NOUN
fbem-31714	51	26	stability	stability	NOUN
fbem-31714	51	27	.	.	PUNCT
fbem-31714	52	1	countries	country	NOUN
fbem-31714	52	2	often	often	ADV
fbem-31714	52	3	adopt	adopt	VERB
fbem-31714	52	4	a	a	DET
fbem-31714	52	5	more	more	ADV
fbem-31714	52	6	cautious	cautious	ADJ
fbem-31714	52	7	approach	approach	NOUN
fbem-31714	52	8	when	when	SCONJ
fbem-31714	52	9	implementing	implement	VERB
fbem-31714	52	10	such	such	ADJ
fbem-31714	52	11	reforms	reform	NOUN
fbem-31714	52	12	.	.	PUNCT
fbem-31714	53	1	despite	despite	SCONJ
fbem-31714	53	2	this	this	PRON
fbem-31714	53	3	,	,	PUNCT
fbem-31714	53	4	some	some	DET
fbem-31714	53	5	countries	country	NOUN
fbem-31714	53	6	are	be	AUX
fbem-31714	53	7	still	still	ADV
fbem-31714	53	8	attempting	attempt	VERB
fbem-31714	53	9	to	to	PART
fbem-31714	53	10	achieve	achieve	VERB
fbem-31714	53	11	a	a	DET
fbem-31714	53	12	more	more	ADV
fbem-31714	53	13	equitable	equitable	ADJ
fbem-31714	53	14	income	income	NOUN
fbem-31714	53	15	distribution	distribution	NOUN
fbem-31714	53	16	and	and	CCONJ
fbem-31714	53	17	promote	promote	VERB
fbem-31714	53	18	sustainable	sustainable	ADJ
fbem-31714	53	19	economic	economic	ADJ
fbem-31714	53	20	development	development	NOUN
fbem-31714	53	21	by	by	ADP
fbem-31714	53	22	adjusting	adjust	VERB
fbem-31714	53	23	tax	tax	NOUN
fbem-31714	53	24	policies	policy	NOUN
fbem-31714	53	25	on	on	ADP
fbem-31714	53	26	capital	capital	NOUN
fbem-31714	53	27	gains	gain	NOUN
fbem-31714	53	28	.	.	PUNCT
fbem-31714	54	1	for	for	ADP
fbem-31714	54	2	instance	instance	NOUN
fbem-31714	54	3	,	,	PUNCT
fbem-31714	54	4	by	by	ADP
fbem-31714	54	5	increasing	increase	VERB
fbem-31714	54	6	capital	capital	NOUN
fbem-31714	54	7	gains	gain	NOUN
fbem-31714	54	8	taxes	taxis	NOUN
fbem-31714	54	9	on	on	ADP
fbem-31714	54	10	highincome	highincome	ADJ
fbem-31714	54	11	groups	group	NOUN
fbem-31714	54	12	and	and	CCONJ
fbem-31714	54	13	reducing	reduce	VERB
fbem-31714	54	14	differentiated	differentiated	ADJ
fbem-31714	54	15	tax	tax	NOUN
fbem-31714	54	16	treatment	treatment	NOUN
fbem-31714	54	17	between	between	ADP
fbem-31714	54	18	labor	labor	NOUN
fbem-31714	54	19	income	income	NOUN
fbem-31714	54	20	and	and	CCONJ
fbem-31714	54	21	capital	capital	NOUN
fbem-31714	54	22	gains	gain	NOUN
fbem-31714	54	23	,	,	PUNCT
fbem-31714	54	24	they	they	PRON
fbem-31714	54	25	aim	aim	VERB
fbem-31714	54	26	to	to	PART
fbem-31714	54	27	balance	balance	VERB
fbem-31714	54	28	tax	tax	NOUN
fbem-31714	54	29	equity	equity	NOUN
fbem-31714	54	30	and	and	CCONJ
fbem-31714	54	31	efficiency	efficiency	NOUN
fbem-31714	54	32	while	while	SCONJ
fbem-31714	54	33	achieving	achieve	VERB
fbem-31714	54	34	socio	socio	NOUN
fbem-31714	54	35	-	-	PUNCT
fbem-31714	54	36	economic	economic	ADJ
fbem-31714	54	37	goals	goal	NOUN
fbem-31714	54	38	.	.	PUNCT
fbem-31714	55	1	drawing	draw	VERB
fbem-31714	55	2	on	on	ADP
fbem-31714	55	3	these	these	DET
fbem-31714	55	4	international	international	ADJ
fbem-31714	55	5	experiences	experience	NOUN
fbem-31714	55	6	,	,	PUNCT
fbem-31714	55	7	when	when	SCONJ
fbem-31714	55	8	advancing	advance	VERB
fbem-31714	55	9	the	the	DET
fbem-31714	55	10	reform	reform	NOUN
fbem-31714	55	11	of	of	ADP
fbem-31714	55	12	the	the	DET
fbem-31714	55	13	personal	personal	ADJ
fbem-31714	55	14	income	income	NOUN
fbem-31714	55	15	tax	tax	NOUN
fbem-31714	55	16	system	system	NOUN
fbem-31714	55	17	,	,	PUNCT
fbem-31714	55	18	china	china	PROPN
fbem-31714	55	19	should	should	AUX
fbem-31714	55	20	comprehensively	comprehensively	ADV
fbem-31714	55	21	consider	consider	VERB
fbem-31714	55	22	the	the	DET
fbem-31714	55	23	achievement	achievement	NOUN
fbem-31714	55	24	of	of	ADP
fbem-31714	55	25	socio	socio	NOUN
fbem-31714	55	26	-	-	PUNCT
fbem-31714	55	27	economic	economic	ADJ
fbem-31714	55	28	goals	goal	NOUN
fbem-31714	55	29	while	while	SCONJ
fbem-31714	55	30	cautiously	cautiously	ADV
fbem-31714	55	31	handling	handle	VERB
fbem-31714	55	32	tax	tax	NOUN
fbem-31714	55	33	policies	policy	NOUN
fbem-31714	55	34	on	on	ADP
fbem-31714	55	35	capital	capital	NOUN
fbem-31714	55	36	gains	gain	NOUN
fbem-31714	55	37	,	,	PUNCT
fbem-31714	55	38	in	in	ADP
fbem-31714	55	39	order	order	NOUN
fbem-31714	55	40	to	to	PART
fbem-31714	55	41	promote	promote	VERB
fbem-31714	55	42	the	the	DET
fbem-31714	55	43	realization	realization	NOUN
fbem-31714	55	44	of	of	ADP
fbem-31714	55	45	the	the	DET
fbem-31714	55	46	goal	goal	NOUN
fbem-31714	55	47	of	of	ADP
fbem-31714	55	48	common	common	ADJ
fbem-31714	55	49	prosperity	prosperity	NOUN
fbem-31714	55	50	.	.	PUNCT
fbem-31714	56	1	2.2	2.2	NUM
fbem-31714	56	2	.	.	PUNCT
fbem-31714	57	1	the	the	DET
fbem-31714	57	2	tax	tax	NOUN
fbem-31714	57	3	reduction	reduction	NOUN
fbem-31714	57	4	effect	effect	NOUN
fbem-31714	57	5	of	of	ADP
fbem-31714	57	6	china	china	PROPN
fbem-31714	57	7	's	's	PART
fbem-31714	57	8	individual	individual	ADJ
fbem-31714	57	9	income	income	NOUN
fbem-31714	57	10	tax	tax	NOUN
fbem-31714	57	11	special	special	ADJ
fbem-31714	57	12	additional	additional	ADJ
fbem-31714	57	13	deduction	deduction	NOUN
fbem-31714	57	14	policy	policy	NOUN
fbem-31714	57	15	2.2.1	2.2.1	NUM
fbem-31714	57	16	.	.	PUNCT
fbem-31714	57	17	policy	policy	NOUN
fbem-31714	57	18	background	background	NOUN
fbem-31714	57	19	and	and	CCONJ
fbem-31714	57	20	adjustment	adjustment	NOUN
fbem-31714	57	21	process	process	NOUN
fbem-31714	57	22	the	the	DET
fbem-31714	57	23	special	special	ADJ
fbem-31714	57	24	additional	additional	ADJ
fbem-31714	57	25	deduction	deduction	NOUN
fbem-31714	57	26	policy	policy	NOUN
fbem-31714	57	27	for	for	ADP
fbem-31714	57	28	personal	personal	ADJ
fbem-31714	57	29	income	income	NOUN
fbem-31714	57	30	tax	tax	NOUN
fbem-31714	57	31	,	,	PUNCT
fbem-31714	57	32	as	as	ADP
fbem-31714	57	33	a	a	DET
fbem-31714	57	34	significant	significant	ADJ
fbem-31714	57	35	measure	measure	NOUN
fbem-31714	57	36	in	in	ADP
fbem-31714	57	37	china	china	PROPN
fbem-31714	57	38	's	's	PART
fbem-31714	57	39	personal	personal	ADJ
fbem-31714	57	40	income	income	NOUN
fbem-31714	57	41	tax	tax	NOUN
fbem-31714	57	42	reform	reform	NOUN
fbem-31714	57	43	,	,	PUNCT
fbem-31714	57	44	aims	aim	VERB
fbem-31714	57	45	to	to	PART
fbem-31714	57	46	achieve	achieve	VERB
fbem-31714	57	47	the	the	DET
fbem-31714	57	48	goal	goal	NOUN
fbem-31714	57	49	of	of	ADP
fbem-31714	57	50	common	common	ADJ
fbem-31714	57	51	prosperity	prosperity	NOUN
fbem-31714	57	52	by	by	ADP
fbem-31714	57	53	reducing	reduce	VERB
fbem-31714	57	54	residents	resident	NOUN
fbem-31714	57	55	'	'	PART
fbem-31714	57	56	tax	tax	NOUN
fbem-31714	57	57	burden	burden	NOUN
fbem-31714	57	58	and	and	CCONJ
fbem-31714	57	59	promoting	promote	VERB
fbem-31714	57	60	consumption	consumption	NOUN
fbem-31714	57	61	.	.	PUNCT
fbem-31714	58	1	the	the	DET
fbem-31714	58	2	introduction	introduction	NOUN
fbem-31714	58	3	and	and	CCONJ
fbem-31714	58	4	adjustment	adjustment	NOUN
fbem-31714	58	5	of	of	ADP
fbem-31714	58	6	this	this	DET
fbem-31714	58	7	policy	policy	NOUN
fbem-31714	58	8	are	be	AUX
fbem-31714	58	9	deeply	deeply	ADV
fbem-31714	58	10	influenced	influence	VERB
fbem-31714	58	11	by	by	ADP
fbem-31714	58	12	international	international	ADJ
fbem-31714	58	13	tax	tax	NOUN
fbem-31714	58	14	reforms	reform	NOUN
fbem-31714	58	15	.	.	PUNCT
fbem-31714	59	1	upon	upon	SCONJ
fbem-31714	59	2	reviewing	review	VERB
fbem-31714	59	3	relevant	relevant	ADJ
fbem-31714	59	4	materials	material	NOUN
fbem-31714	59	5	,	,	PUNCT
fbem-31714	59	6	it	it	PRON
fbem-31714	59	7	is	be	AUX
fbem-31714	59	8	found	find	VERB
fbem-31714	59	9	that	that	SCONJ
fbem-31714	59	10	china	china	PROPN
fbem-31714	59	11	first	first	ADV
fbem-31714	59	12	introduced	introduce	VERB
fbem-31714	59	13	the	the	DET
fbem-31714	59	14	"	"	PUNCT
fbem-31714	59	15	special	special	ADJ
fbem-31714	59	16	additional	additional	ADJ
fbem-31714	59	17	deduction	deduction	NOUN
fbem-31714	59	18	"	"	PUNCT
fbem-31714	59	19	policy	policy	NOUN
fbem-31714	59	20	in	in	ADP
fbem-31714	59	21	2019	2019	NUM
fbem-31714	59	22	,	,	PUNCT
fbem-31714	59	23	and	and	CCONJ
fbem-31714	59	24	has	have	AUX
fbem-31714	59	25	undergone	undergo	VERB
fbem-31714	59	26	two	two	NUM
fbem-31714	59	27	significant	significant	ADJ
fbem-31714	59	28	adjustments	adjustment	NOUN
fbem-31714	59	29	:	:	PUNCT
fbem-31714	59	30	the	the	DET
fbem-31714	59	31	expansion	expansion	NOUN
fbem-31714	59	32	of	of	ADP
fbem-31714	59	33	the	the	DET
fbem-31714	59	34	scope	scope	NOUN
fbem-31714	59	35	of	of	ADP
fbem-31714	59	36	deduction	deduction	NOUN
fbem-31714	59	37	items	item	NOUN
fbem-31714	59	38	and	and	CCONJ
fbem-31714	59	39	the	the	DET
fbem-31714	59	40	increase	increase	NOUN
fbem-31714	59	41	in	in	ADP
fbem-31714	59	42	deduction	deduction	NOUN
fbem-31714	59	43	standards	standard	NOUN
fbem-31714	59	44	.	.	PUNCT
fbem-31714	60	1	[	[	X
fbem-31714	60	2	6	6	NUM
fbem-31714	60	3	]	]	PUNCT
fbem-31714	60	4	specifically	specifically	ADV
fbem-31714	60	5	,	,	PUNCT
fbem-31714	60	6	these	these	DET
fbem-31714	60	7	adjustments	adjustment	NOUN
fbem-31714	60	8	not	not	PART
fbem-31714	60	9	only	only	ADV
fbem-31714	60	10	expand	expand	VERB
fbem-31714	60	11	the	the	DET
fbem-31714	60	12	scope	scope	NOUN
fbem-31714	60	13	of	of	ADP
fbem-31714	60	14	deductible	deductible	ADJ
fbem-31714	60	15	items	item	NOUN
fbem-31714	60	16	but	but	CCONJ
fbem-31714	60	17	also	also	ADV
fbem-31714	60	18	raise	raise	VERB
fbem-31714	60	19	the	the	DET
fbem-31714	60	20	deduction	deduction	NOUN
fbem-31714	60	21	standards	standard	NOUN
fbem-31714	60	22	,	,	PUNCT
fbem-31714	60	23	alleviating	alleviate	VERB
fbem-31714	60	24	the	the	DET
fbem-31714	60	25	financial	financial	ADJ
fbem-31714	60	26	burden	burden	NOUN
fbem-31714	60	27	of	of	ADP
fbem-31714	60	28	families	family	NOUN
fbem-31714	60	29	in	in	ADP
fbem-31714	60	30	childbirth	childbirth	NOUN
fbem-31714	60	31	,	,	PUNCT
fbem-31714	60	32	child	child	NOUN
fbem-31714	60	33	-	-	PUNCT
fbem-31714	60	34	rearing	rear	VERB
fbem-31714	60	35	,	,	PUNCT
fbem-31714	60	36	and	and	CCONJ
fbem-31714	60	37	elder	elder	ADJ
fbem-31714	60	38	care	care	NOUN
fbem-31714	60	39	,	,	PUNCT
fbem-31714	60	40	and	and	CCONJ
fbem-31714	60	41	promoting	promote	VERB
fbem-31714	60	42	longterm	longterm	ADJ
fbem-31714	60	43	balanced	balanced	ADJ
fbem-31714	60	44	development	development	NOUN
fbem-31714	60	45	of	of	ADP
fbem-31714	60	46	the	the	DET
fbem-31714	60	47	population	population	NOUN
fbem-31714	60	48	.	.	PUNCT
fbem-31714	61	1	[	[	X
fbem-31714	61	2	6	6	NUM
fbem-31714	61	3	]	]	PUNCT
fbem-31714	61	4	however	however	ADV
fbem-31714	61	5	,	,	PUNCT
fbem-31714	61	6	numerous	numerous	ADJ
fbem-31714	61	7	issues	issue	NOUN
fbem-31714	61	8	still	still	ADV
fbem-31714	61	9	persist	persist	VERB
fbem-31714	61	10	in	in	ADP
fbem-31714	61	11	the	the	DET
fbem-31714	61	12	implementation	implementation	NOUN
fbem-31714	61	13	process	process	NOUN
fbem-31714	61	14	,	,	PUNCT
fbem-31714	61	15	such	such	ADJ
fbem-31714	61	16	as	as	ADP
fbem-31714	61	17	the	the	DET
fbem-31714	61	18	implementation	implementation	NOUN
fbem-31714	61	19	outcomes	outcome	NOUN
fbem-31714	61	20	failing	fail	VERB
fbem-31714	61	21	to	to	PART
fbem-31714	61	22	meet	meet	VERB
fbem-31714	61	23	expectations	expectation	NOUN
fbem-31714	61	24	and	and	CCONJ
fbem-31714	61	25	a	a	DET
fbem-31714	61	26	mismatch	mismatch	NOUN
fbem-31714	61	27	between	between	ADP
fbem-31714	61	28	implementation	implementation	NOUN
fbem-31714	61	29	methods	method	NOUN
fbem-31714	61	30	and	and	CCONJ
fbem-31714	61	31	the	the	DET
fbem-31714	61	32	needs	need	NOUN
fbem-31714	61	33	of	of	ADP
fbem-31714	61	34	service	service	NOUN
fbem-31714	61	35	recipients	recipient	NOUN
fbem-31714	61	36	.	.	PUNCT
fbem-31714	62	1	these	these	DET
fbem-31714	62	2	issues	issue	NOUN
fbem-31714	62	3	indicate	indicate	VERB
fbem-31714	62	4	that	that	SCONJ
fbem-31714	62	5	despite	despite	SCONJ
fbem-31714	62	6	the	the	DET
fbem-31714	62	7	good	good	ADJ
fbem-31714	62	8	intentions	intention	NOUN
fbem-31714	62	9	of	of	ADP
fbem-31714	62	10	the	the	DET
fbem-31714	62	11	policy	policy	NOUN
fbem-31714	62	12	,	,	PUNCT
fbem-31714	62	13	it	it	PRON
fbem-31714	62	14	still	still	ADV
fbem-31714	62	15	requires	require	VERB
fbem-31714	62	16	continuous	continuous	ADJ
fbem-31714	62	17	optimization	optimization	NOUN
fbem-31714	62	18	and	and	CCONJ
fbem-31714	62	19	improvement	improvement	NOUN
fbem-31714	62	20	in	in	ADP
fbem-31714	62	21	practical	practical	ADJ
fbem-31714	62	22	operations	operation	NOUN
fbem-31714	62	23	to	to	PART
fbem-31714	62	24	ensure	ensure	VERB
fbem-31714	62	25	the	the	DET
fbem-31714	62	26	full	full	ADJ
fbem-31714	62	27	realization	realization	NOUN
fbem-31714	62	28	of	of	ADP
fbem-31714	62	29	its	its	PRON
fbem-31714	62	30	tax	tax	NOUN
fbem-31714	62	31	reduction	reduction	NOUN
fbem-31714	62	32	effect	effect	NOUN
fbem-31714	62	33	and	and	CCONJ
fbem-31714	62	34	consumption	consumption	NOUN
fbem-31714	62	35	promotion	promotion	NOUN
fbem-31714	62	36	function	function	NOUN
fbem-31714	62	37	.	.	PUNCT
fbem-31714	63	1	2.2.2	2.2.2	X
fbem-31714	63	2	.	.	X
fbem-31714	63	3	calculation	calculation	NOUN
fbem-31714	63	4	and	and	CCONJ
fbem-31714	63	5	analysis	analysis	NOUN
fbem-31714	63	6	of	of	ADP
fbem-31714	63	7	the	the	DET
fbem-31714	63	8	tax	tax	NOUN
fbem-31714	63	9	reduction	reduction	NOUN
fbem-31714	63	10	effect	effect	NOUN
fbem-31714	63	11	and	and	CCONJ
fbem-31714	63	12	its	its	PRON
fbem-31714	63	13	adverse	adverse	ADJ
fbem-31714	63	14	impact	impact	NOUN
fbem-31714	63	15	on	on	ADP
fbem-31714	63	16	income	income	NOUN
fbem-31714	63	17	distribution	distribution	NOUN
fbem-31714	63	18	the	the	DET
fbem-31714	63	19	calculation	calculation	NOUN
fbem-31714	63	20	and	and	CCONJ
fbem-31714	63	21	analysis	analysis	NOUN
fbem-31714	63	22	of	of	ADP
fbem-31714	63	23	tax	tax	NOUN
fbem-31714	63	24	reduction	reduction	NOUN
fbem-31714	63	25	effects	effect	NOUN
fbem-31714	63	26	is	be	AUX
fbem-31714	63	27	a	a	DET
fbem-31714	63	28	crucial	crucial	ADJ
fbem-31714	63	29	step	step	NOUN
fbem-31714	63	30	in	in	ADP
fbem-31714	63	31	evaluating	evaluate	VERB
fbem-31714	63	32	policy	policy	NOUN
fbem-31714	63	33	outcomes	outcome	NOUN
fbem-31714	63	34	.	.	PUNCT
fbem-31714	64	1	according	accord	VERB
fbem-31714	64	2	to	to	ADP
fbem-31714	64	3	research	research	NOUN
fbem-31714	64	4	by	by	ADP
fbem-31714	64	5	yuan	yuan	PROPN
fbem-31714	64	6	xianpeng	xianpeng	PROPN
fbem-31714	64	7	et	et	PROPN
fbem-31714	64	8	al	al	PROPN
fbem-31714	64	9	.	.	PROPN
fbem-31714	64	10	,	,	PUNCT
fbem-31714	64	11	by	by	ADP
fbem-31714	64	12	setting	set	VERB
fbem-31714	64	13	hypothetical	hypothetical	ADJ
fbem-31714	64	14	118	118	NUM
fbem-31714	64	15	conditions	condition	NOUN
fbem-31714	64	16	and	and	CCONJ
fbem-31714	64	17	conducting	conduct	VERB
fbem-31714	64	18	modeling	modeling	NOUN
fbem-31714	64	19	calculations	calculation	NOUN
fbem-31714	64	20	,	,	PUNCT
fbem-31714	64	21	it	it	PRON
fbem-31714	64	22	was	be	AUX
fbem-31714	64	23	found	find	VERB
fbem-31714	64	24	that	that	SCONJ
fbem-31714	64	25	the	the	DET
fbem-31714	64	26	new	new	ADJ
fbem-31714	64	27	three	three	NUM
fbem-31714	64	28	special	special	ADJ
fbem-31714	64	29	deductions	deduction	NOUN
fbem-31714	64	30	policy	policy	NOUN
fbem-31714	64	31	has	have	AUX
fbem-31714	64	32	varying	vary	VERB
fbem-31714	64	33	tax	tax	NOUN
fbem-31714	64	34	reduction	reduction	NOUN
fbem-31714	64	35	effects	effect	NOUN
fbem-31714	64	36	on	on	ADP
fbem-31714	64	37	different	different	ADJ
fbem-31714	64	38	income	income	NOUN
fbem-31714	64	39	groups	group	NOUN
fbem-31714	64	40	.	.	PUNCT
fbem-31714	65	1	the	the	DET
fbem-31714	65	2	study	study	NOUN
fbem-31714	65	3	indicates	indicate	VERB
fbem-31714	65	4	that	that	SCONJ
fbem-31714	65	5	the	the	DET
fbem-31714	65	6	policy	policy	NOUN
fbem-31714	65	7	has	have	VERB
fbem-31714	65	8	a	a	DET
fbem-31714	65	9	more	more	ADV
fbem-31714	65	10	significant	significant	ADJ
fbem-31714	65	11	tax	tax	NOUN
fbem-31714	65	12	reduction	reduction	NOUN
fbem-31714	65	13	effect	effect	NOUN
fbem-31714	65	14	on	on	ADP
fbem-31714	65	15	middle	middle	ADJ
fbem-31714	65	16	and	and	CCONJ
fbem-31714	65	17	high	high	ADJ
fbem-31714	65	18	-	-	PUNCT
fbem-31714	65	19	income	income	NOUN
fbem-31714	65	20	groups	group	NOUN
fbem-31714	65	21	,	,	PUNCT
fbem-31714	65	22	while	while	SCONJ
fbem-31714	65	23	the	the	DET
fbem-31714	65	24	tax	tax	NOUN
fbem-31714	65	25	reduction	reduction	NOUN
fbem-31714	65	26	amount	amount	NOUN
fbem-31714	65	27	for	for	ADP
fbem-31714	65	28	the	the	DET
fbem-31714	65	29	main	main	ADJ
fbem-31714	65	30	tax	tax	NOUN
fbem-31714	65	31	-	-	PUNCT
fbem-31714	65	32	paying	pay	VERB
fbem-31714	65	33	group	group	NOUN
fbem-31714	65	34	is	be	AUX
fbem-31714	65	35	relatively	relatively	ADV
fbem-31714	65	36	limited	limited	ADJ
fbem-31714	65	37	.	.	PUNCT
fbem-31714	66	1	jin	jin	PROPN
fbem-31714	66	2	shuanghua	shuanghua	PROPN
fbem-31714	66	3	and	and	CCONJ
fbem-31714	66	4	yi	yi	PROPN
fbem-31714	66	5	linghui	linghui	PROPN
fbem-31714	66	6	's	's	PART
fbem-31714	66	7	research	research	NOUN
fbem-31714	66	8	also	also	ADV
fbem-31714	66	9	points	point	VERB
fbem-31714	66	10	out	out	ADP
fbem-31714	66	11	that	that	SCONJ
fbem-31714	66	12	although	although	SCONJ
fbem-31714	66	13	the	the	DET
fbem-31714	66	14	special	special	ADJ
fbem-31714	66	15	additional	additional	ADJ
fbem-31714	66	16	deduction	deduction	NOUN
fbem-31714	66	17	policy	policy	NOUN
fbem-31714	66	18	has	have	AUX
fbem-31714	66	19	achieved	achieve	VERB
fbem-31714	66	20	the	the	DET
fbem-31714	66	21	expected	expect	VERB
fbem-31714	66	22	tax	tax	NOUN
fbem-31714	66	23	reduction	reduction	NOUN
fbem-31714	66	24	effect	effect	NOUN
fbem-31714	66	25	,	,	PUNCT
fbem-31714	66	26	by	by	ADP
fbem-31714	66	27	calculating	calculate	VERB
fbem-31714	66	28	the	the	DET
fbem-31714	66	29	gini	gini	PROPN
fbem-31714	66	30	coefficient	coefficient	PROPN
fbem-31714	66	31	and	and	CCONJ
fbem-31714	66	32	mt	mt	PROPN
fbem-31714	66	33	index	index	PROPN
fbem-31714	66	34	,	,	PUNCT
fbem-31714	66	35	it	it	PRON
fbem-31714	66	36	is	be	AUX
fbem-31714	66	37	found	find	VERB
fbem-31714	66	38	that	that	SCONJ
fbem-31714	66	39	its	its	PRON
fbem-31714	66	40	ability	ability	NOUN
fbem-31714	66	41	to	to	PART
fbem-31714	66	42	adjust	adjust	VERB
fbem-31714	66	43	income	income	NOUN
fbem-31714	66	44	distribution	distribution	NOUN
fbem-31714	66	45	is	be	AUX
fbem-31714	66	46	weak	weak	ADJ
fbem-31714	66	47	,	,	PUNCT
fbem-31714	66	48	and	and	CCONJ
fbem-31714	66	49	it	it	PRON
fbem-31714	66	50	even	even	ADV
fbem-31714	66	51	slightly	slightly	ADV
fbem-31714	66	52	widens	widen	VERB
fbem-31714	66	53	the	the	DET
fbem-31714	66	54	income	income	NOUN
fbem-31714	66	55	gap	gap	NOUN
fbem-31714	66	56	.	.	PUNCT
fbem-31714	67	1	wang	wang	PROPN
fbem-31714	67	2	meiling	meiling	PROPN
fbem-31714	67	3	's	's	PART
fbem-31714	67	4	research	research	NOUN
fbem-31714	67	5	optimized	optimize	VERB
fbem-31714	67	6	relevant	relevant	ADJ
fbem-31714	67	7	parameters	parameter	NOUN
fbem-31714	67	8	through	through	ADP
fbem-31714	67	9	genetic	genetic	ADJ
fbem-31714	67	10	algorithms	algorithm	NOUN
fbem-31714	67	11	and	and	CCONJ
fbem-31714	67	12	found	find	VERB
fbem-31714	67	13	that	that	SCONJ
fbem-31714	67	14	the	the	DET
fbem-31714	67	15	optimized	optimize	VERB
fbem-31714	67	16	special	special	ADJ
fbem-31714	67	17	additional	additional	ADJ
fbem-31714	67	18	deduction	deduction	NOUN
fbem-31714	67	19	standards	standard	NOUN
fbem-31714	67	20	not	not	PART
fbem-31714	67	21	only	only	ADV
fbem-31714	67	22	reduce	reduce	VERB
fbem-31714	67	23	tax	tax	NOUN
fbem-31714	67	24	revenue	revenue	NOUN
fbem-31714	67	25	but	but	CCONJ
fbem-31714	67	26	also	also	ADV
fbem-31714	67	27	improve	improve	VERB
fbem-31714	67	28	the	the	DET
fbem-31714	67	29	income	income	NOUN
fbem-31714	67	30	redistribution	redistribution	NOUN
fbem-31714	67	31	effect	effect	NOUN
fbem-31714	67	32	of	of	ADP
fbem-31714	67	33	residents	resident	NOUN
fbem-31714	67	34	,	,	PUNCT
fbem-31714	67	35	especially	especially	ADV
fbem-31714	67	36	in	in	ADP
fbem-31714	67	37	the	the	DET
fbem-31714	67	38	high	high	ADJ
fbem-31714	67	39	-	-	PUNCT
fbem-31714	67	40	age	age	NOUN
fbem-31714	67	41	group	group	NOUN
fbem-31714	67	42	and	and	CCONJ
fbem-31714	67	43	the	the	DET
fbem-31714	67	44	highest	high	ADJ
fbem-31714	67	45	-	-	PUNCT
fbem-31714	67	46	income	income	NOUN
fbem-31714	67	47	household	household	NOUN
fbem-31714	67	48	group	group	NOUN
fbem-31714	67	49	,	,	PUNCT
fbem-31714	67	50	with	with	ADP
fbem-31714	67	51	significant	significant	ADJ
fbem-31714	67	52	effects	effect	NOUN
fbem-31714	67	53	.	.	PUNCT
fbem-31714	68	1	based	base	VERB
fbem-31714	68	2	on	on	ADP
fbem-31714	68	3	these	these	DET
fbem-31714	68	4	studies	study	NOUN
fbem-31714	68	5	,	,	PUNCT
fbem-31714	68	6	it	it	PRON
fbem-31714	68	7	can	can	AUX
fbem-31714	68	8	be	be	AUX
fbem-31714	68	9	seen	see	VERB
fbem-31714	68	10	that	that	SCONJ
fbem-31714	68	11	the	the	DET
fbem-31714	68	12	special	special	ADJ
fbem-31714	68	13	additional	additional	ADJ
fbem-31714	68	14	deduction	deduction	NOUN
fbem-31714	68	15	policy	policy	NOUN
fbem-31714	68	16	has	have	VERB
fbem-31714	68	17	certain	certain	ADJ
fbem-31714	68	18	limitations	limitation	NOUN
fbem-31714	68	19	in	in	ADP
fbem-31714	68	20	terms	term	NOUN
fbem-31714	68	21	of	of	ADP
fbem-31714	68	22	tax	tax	NOUN
fbem-31714	68	23	reduction	reduction	NOUN
fbem-31714	68	24	effect	effect	NOUN
fbem-31714	68	25	.	.	PUNCT
fbem-31714	69	1	this	this	DET
fbem-31714	69	2	phenomenon	phenomenon	NOUN
fbem-31714	69	3	indicates	indicate	VERB
fbem-31714	69	4	that	that	SCONJ
fbem-31714	69	5	there	there	PRON
fbem-31714	69	6	may	may	AUX
fbem-31714	69	7	be	be	AUX
fbem-31714	69	8	certain	certain	ADJ
fbem-31714	69	9	biases	bias	NOUN
fbem-31714	69	10	in	in	ADP
fbem-31714	69	11	the	the	DET
fbem-31714	69	12	implementation	implementation	NOUN
fbem-31714	69	13	of	of	ADP
fbem-31714	69	14	the	the	DET
fbem-31714	69	15	policy	policy	NOUN
fbem-31714	69	16	,	,	PUNCT
fbem-31714	69	17	which	which	PRON
fbem-31714	69	18	fails	fail	VERB
fbem-31714	69	19	to	to	PART
fbem-31714	69	20	effectively	effectively	ADV
fbem-31714	69	21	cover	cover	VERB
fbem-31714	69	22	a	a	DET
fbem-31714	69	23	wider	wide	ADJ
fbem-31714	69	24	range	range	NOUN
fbem-31714	69	25	of	of	ADP
fbem-31714	69	26	low	low	ADJ
fbem-31714	69	27	-	-	PUNCT
fbem-31714	69	28	income	income	NOUN
fbem-31714	69	29	groups	group	NOUN
fbem-31714	69	30	.	.	PUNCT
fbem-31714	70	1	in	in	ADP
fbem-31714	70	2	addition	addition	NOUN
fbem-31714	70	3	,	,	PUNCT
fbem-31714	70	4	although	although	SCONJ
fbem-31714	70	5	the	the	DET
fbem-31714	70	6	design	design	NOUN
fbem-31714	70	7	of	of	ADP
fbem-31714	70	8	the	the	DET
fbem-31714	70	9	current	current	ADJ
fbem-31714	70	10	special	special	ADJ
fbem-31714	70	11	additional	additional	ADJ
fbem-31714	70	12	deduction	deduction	NOUN
fbem-31714	70	13	standards	standard	NOUN
fbem-31714	70	14	has	have	AUX
fbem-31714	70	15	improved	improve	VERB
fbem-31714	70	16	the	the	DET
fbem-31714	70	17	income	income	NOUN
fbem-31714	70	18	distribution	distribution	NOUN
fbem-31714	70	19	of	of	ADP
fbem-31714	70	20	residents	resident	NOUN
fbem-31714	70	21	to	to	ADP
fbem-31714	70	22	some	some	DET
fbem-31714	70	23	extent	extent	NOUN
fbem-31714	70	24	,	,	PUNCT
fbem-31714	70	25	there	there	PRON
fbem-31714	70	26	is	be	VERB
fbem-31714	70	27	still	still	ADV
fbem-31714	70	28	a	a	DET
fbem-31714	70	29	problem	problem	NOUN
fbem-31714	70	30	in	in	ADP
fbem-31714	70	31	practical	practical	ADJ
fbem-31714	70	32	operation	operation	NOUN
fbem-31714	70	33	that	that	PRON
fbem-31714	70	34	fails	fail	VERB
fbem-31714	70	35	to	to	PART
fbem-31714	70	36	fully	fully	ADV
fbem-31714	70	37	reflect	reflect	VERB
fbem-31714	70	38	the	the	DET
fbem-31714	70	39	requirement	requirement	NOUN
fbem-31714	70	40	of	of	ADP
fbem-31714	70	41	ability	ability	NOUN
fbem-31714	70	42	-	-	PUNCT
fbem-31714	70	43	to	to	ADP
fbem-31714	70	44	-	-	PUNCT
fbem-31714	70	45	pay	pay	NOUN
fbem-31714	70	46	burden	burden	NOUN
fbem-31714	70	47	,	,	PUNCT
fbem-31714	70	48	weakening	weaken	VERB
fbem-31714	70	49	the	the	DET
fbem-31714	70	50	income	income	NOUN
fbem-31714	70	51	redistribution	redistribution	NOUN
fbem-31714	70	52	effect	effect	NOUN
fbem-31714	70	53	of	of	ADP
fbem-31714	70	54	basic	basic	ADJ
fbem-31714	70	55	expense	expense	NOUN
fbem-31714	70	56	deductions	deduction	NOUN
fbem-31714	70	57	.	.	PUNCT
fbem-31714	71	1	therefore	therefore	ADV
fbem-31714	71	2	,	,	PUNCT
fbem-31714	71	3	how	how	SCONJ
fbem-31714	71	4	to	to	PART
fbem-31714	71	5	further	far	ADV
fbem-31714	71	6	optimize	optimize	VERB
fbem-31714	71	7	the	the	DET
fbem-31714	71	8	special	special	ADJ
fbem-31714	71	9	additional	additional	ADJ
fbem-31714	71	10	deduction	deduction	NOUN
fbem-31714	71	11	standards	standard	NOUN
fbem-31714	71	12	while	while	SCONJ
fbem-31714	71	13	ensuring	ensure	VERB
fbem-31714	71	14	the	the	DET
fbem-31714	71	15	basic	basic	ADJ
fbem-31714	71	16	living	living	NOUN
fbem-31714	71	17	of	of	ADP
fbem-31714	71	18	lowand	lowand	ADJ
fbem-31714	71	19	middle	middle	ADJ
fbem-31714	71	20	-	-	PUNCT
fbem-31714	71	21	income	income	NOUN
fbem-31714	71	22	families	family	NOUN
fbem-31714	71	23	,	,	PUNCT
fbem-31714	71	24	so	so	SCONJ
fbem-31714	71	25	as	as	SCONJ
fbem-31714	71	26	to	to	PART
fbem-31714	71	27	more	more	ADV
fbem-31714	71	28	effectively	effectively	ADV
fbem-31714	71	29	play	play	VERB
fbem-31714	71	30	the	the	DET
fbem-31714	71	31	role	role	NOUN
fbem-31714	71	32	of	of	ADP
fbem-31714	71	33	personal	personal	ADJ
fbem-31714	71	34	income	income	NOUN
fbem-31714	71	35	tax	tax	NOUN
fbem-31714	71	36	in	in	ADP
fbem-31714	71	37	regulating	regulate	VERB
fbem-31714	71	38	income	income	NOUN
fbem-31714	71	39	distribution	distribution	NOUN
fbem-31714	71	40	and	and	CCONJ
fbem-31714	71	41	promoting	promote	VERB
fbem-31714	71	42	common	common	ADJ
fbem-31714	71	43	prosperity	prosperity	NOUN
fbem-31714	71	44	,	,	PUNCT
fbem-31714	71	45	has	have	AUX
fbem-31714	71	46	become	become	VERB
fbem-31714	71	47	an	an	DET
fbem-31714	71	48	urgent	urgent	ADJ
fbem-31714	71	49	problem	problem	NOUN
fbem-31714	71	50	to	to	PART
fbem-31714	71	51	be	be	AUX
fbem-31714	71	52	solved	solve	VERB
fbem-31714	71	53	.	.	PUNCT
fbem-31714	72	1	2.3	2.3	NUM
fbem-31714	72	2	.	.	PUNCT
fbem-31714	72	3	policy	policy	NOUN
fbem-31714	72	4	effects	effect	NOUN
fbem-31714	72	5	under	under	ADP
fbem-31714	72	6	the	the	DET
fbem-31714	72	7	goal	goal	NOUN
fbem-31714	72	8	of	of	ADP
fbem-31714	72	9	common	common	ADJ
fbem-31714	72	10	prosperity	prosperity	NOUN
fbem-31714	72	11	2.3.1	2.3.1	NUM
fbem-31714	72	12	.	.	PUNCT
fbem-31714	73	1	the	the	DET
fbem-31714	73	2	correlation	correlation	NOUN
fbem-31714	73	3	between	between	ADP
fbem-31714	73	4	individual	individual	ADJ
fbem-31714	73	5	income	income	NOUN
fbem-31714	73	6	tax	tax	NOUN
fbem-31714	73	7	special	special	ADJ
fbem-31714	73	8	additional	additional	ADJ
fbem-31714	73	9	deductions	deduction	NOUN
fbem-31714	73	10	and	and	CCONJ
fbem-31714	73	11	common	common	ADJ
fbem-31714	73	12	prosperity	prosperity	NOUN
fbem-31714	73	13	according	accord	VERB
fbem-31714	73	14	to	to	ADP
fbem-31714	73	15	the	the	DET
fbem-31714	73	16	research	research	NOUN
fbem-31714	73	17	in	in	ADP
fbem-31714	73	18	the	the	DET
fbem-31714	73	19	oecd	oecd	PROPN
fbem-31714	73	20	's	's	PART
fbem-31714	73	21	"	"	PUNCT
fbem-31714	73	22	tax	tax	NOUN
fbem-31714	73	23	policy	policy	NOUN
fbem-31714	73	24	reform	reform	NOUN
fbem-31714	73	25	report	report	NOUN
fbem-31714	73	26	(	(	PUNCT
fbem-31714	73	27	2024	2024	NUM
fbem-31714	73	28	)	)	PUNCT
fbem-31714	73	29	"	"	PUNCT
fbem-31714	73	30	,	,	PUNCT
fbem-31714	73	31	in	in	ADP
fbem-31714	73	32	the	the	DET
fbem-31714	73	33	personal	personal	ADJ
fbem-31714	73	34	income	income	NOUN
fbem-31714	73	35	tax	tax	NOUN
fbem-31714	73	36	reforms	reform	NOUN
fbem-31714	73	37	of	of	ADP
fbem-31714	73	38	major	major	ADJ
fbem-31714	73	39	countries	country	NOUN
fbem-31714	73	40	(	(	PUNCT
fbem-31714	73	41	regions	region	NOUN
fbem-31714	73	42	)	)	PUNCT
fbem-31714	73	43	in	in	ADP
fbem-31714	73	44	2023	2023	NUM
fbem-31714	73	45	,	,	PUNCT
fbem-31714	73	46	there	there	PRON
fbem-31714	73	47	was	be	VERB
fbem-31714	73	48	a	a	DET
fbem-31714	73	49	general	general	ADJ
fbem-31714	73	50	focus	focus	NOUN
fbem-31714	73	51	on	on	ADP
fbem-31714	73	52	ensuring	ensure	VERB
fbem-31714	73	53	the	the	DET
fbem-31714	73	54	basic	basic	ADJ
fbem-31714	73	55	living	living	NOUN
fbem-31714	73	56	standards	standard	NOUN
fbem-31714	73	57	of	of	ADP
fbem-31714	73	58	lowand	lowand	ADJ
fbem-31714	73	59	middle	middle	ADJ
fbem-31714	73	60	-	-	PUNCT
fbem-31714	73	61	income	income	NOUN
fbem-31714	73	62	families	family	NOUN
fbem-31714	73	63	.	.	PUNCT
fbem-31714	74	1	measures	measure	NOUN
fbem-31714	74	2	such	such	ADJ
fbem-31714	74	3	as	as	ADP
fbem-31714	74	4	narrowing	narrow	VERB
fbem-31714	74	5	the	the	DET
fbem-31714	74	6	tax	tax	NOUN
fbem-31714	74	7	base	base	NOUN
fbem-31714	74	8	and	and	CCONJ
fbem-31714	74	9	adjusting	adjust	VERB
fbem-31714	74	10	the	the	DET
fbem-31714	74	11	tax	tax	NOUN
fbem-31714	74	12	rate	rate	NOUN
fbem-31714	74	13	structure	structure	NOUN
fbem-31714	74	14	were	be	AUX
fbem-31714	74	15	taken	take	VERB
fbem-31714	74	16	to	to	PART
fbem-31714	74	17	enhance	enhance	VERB
fbem-31714	74	18	the	the	DET
fbem-31714	74	19	progressivity	progressivity	NOUN
fbem-31714	74	20	of	of	ADP
fbem-31714	74	21	the	the	DET
fbem-31714	74	22	tax	tax	NOUN
fbem-31714	74	23	system	system	NOUN
fbem-31714	74	24	,	,	PUNCT
fbem-31714	74	25	in	in	ADP
fbem-31714	74	26	order	order	NOUN
fbem-31714	74	27	to	to	PART
fbem-31714	74	28	achieve	achieve	VERB
fbem-31714	74	29	socioeconomic	socioeconomic	ADJ
fbem-31714	74	30	goals	goal	NOUN
fbem-31714	74	31	.	.	PUNCT
fbem-31714	75	1	china	china	PROPN
fbem-31714	75	2	's	's	PART
fbem-31714	75	3	special	special	ADJ
fbem-31714	75	4	additional	additional	ADJ
fbem-31714	75	5	deduction	deduction	NOUN
fbem-31714	75	6	policy	policy	NOUN
fbem-31714	75	7	for	for	ADP
fbem-31714	75	8	personal	personal	ADJ
fbem-31714	75	9	income	income	NOUN
fbem-31714	75	10	tax	tax	NOUN
fbem-31714	75	11	is	be	AUX
fbem-31714	75	12	a	a	DET
fbem-31714	75	13	manifestation	manifestation	NOUN
fbem-31714	75	14	of	of	ADP
fbem-31714	75	15	this	this	DET
fbem-31714	75	16	international	international	ADJ
fbem-31714	75	17	trend	trend	NOUN
fbem-31714	75	18	.	.	PUNCT
fbem-31714	76	1	yuan	yuan	NOUN
fbem-31714	76	2	xianpeng	xianpeng	PROPN
fbem-31714	76	3	et	et	PROPN
fbem-31714	76	4	al	al	PROPN
fbem-31714	76	5	.	.	PROPN
fbem-31714	76	6	conducted	conduct	VERB
fbem-31714	76	7	a	a	DET
fbem-31714	76	8	study	study	NOUN
fbem-31714	76	9	on	on	ADP
fbem-31714	76	10	the	the	DET
fbem-31714	76	11	tax	tax	NOUN
fbem-31714	76	12	reduction	reduction	NOUN
fbem-31714	76	13	effect	effect	NOUN
fbem-31714	76	14	of	of	ADP
fbem-31714	76	15	the	the	DET
fbem-31714	76	16	new	new	ADJ
fbem-31714	76	17	three	three	NUM
fbem-31714	76	18	special	special	ADJ
fbem-31714	76	19	additional	additional	ADJ
fbem-31714	76	20	deduction	deduction	NOUN
fbem-31714	76	21	policies	policy	NOUN
fbem-31714	76	22	and	and	CCONJ
fbem-31714	76	23	found	find	VERB
fbem-31714	76	24	that	that	SCONJ
fbem-31714	76	25	although	although	SCONJ
fbem-31714	76	26	the	the	DET
fbem-31714	76	27	policies	policy	NOUN
fbem-31714	76	28	have	have	VERB
fbem-31714	76	29	an	an	DET
fbem-31714	76	30	adverse	adverse	ADJ
fbem-31714	76	31	impact	impact	NOUN
fbem-31714	76	32	on	on	ADP
fbem-31714	76	33	income	income	NOUN
fbem-31714	76	34	distribution	distribution	NOUN
fbem-31714	76	35	,	,	PUNCT
fbem-31714	76	36	their	their	PRON
fbem-31714	76	37	original	original	ADJ
fbem-31714	76	38	intention	intention	NOUN
fbem-31714	76	39	to	to	PART
fbem-31714	76	40	reduce	reduce	VERB
fbem-31714	76	41	family	family	NOUN
fbem-31714	76	42	burdens	burden	NOUN
fbem-31714	76	43	and	and	CCONJ
fbem-31714	76	44	promote	promote	VERB
fbem-31714	76	45	balanced	balanced	ADJ
fbem-31714	76	46	population	population	NOUN
fbem-31714	76	47	development	development	NOUN
fbem-31714	76	48	can	can	AUX
fbem-31714	76	49	not	not	PART
fbem-31714	76	50	be	be	AUX
fbem-31714	76	51	ignored	ignore	VERB
fbem-31714	76	52	.	.	PUNCT
fbem-31714	77	1	jin	jin	PROPN
fbem-31714	77	2	shuanghua	shuanghua	PROPN
fbem-31714	77	3	and	and	CCONJ
fbem-31714	77	4	yi	yi	PROPN
fbem-31714	77	5	linghui	linghui	PROPN
fbem-31714	77	6	's	's	PART
fbem-31714	77	7	research	research	NOUN
fbem-31714	77	8	further	far	ADV
fbem-31714	77	9	confirmed	confirm	VERB
fbem-31714	77	10	that	that	SCONJ
fbem-31714	77	11	although	although	SCONJ
fbem-31714	77	12	the	the	DET
fbem-31714	77	13	special	special	ADJ
fbem-31714	77	14	additional	additional	ADJ
fbem-31714	77	15	deduction	deduction	NOUN
fbem-31714	77	16	policies	policy	NOUN
fbem-31714	77	17	have	have	VERB
fbem-31714	77	18	a	a	DET
fbem-31714	77	19	certain	certain	ADJ
fbem-31714	77	20	tax	tax	NOUN
fbem-31714	77	21	reduction	reduction	NOUN
fbem-31714	77	22	effect	effect	NOUN
fbem-31714	77	23	,	,	PUNCT
fbem-31714	77	24	their	their	PRON
fbem-31714	77	25	role	role	NOUN
fbem-31714	77	26	in	in	ADP
fbem-31714	77	27	regulating	regulate	VERB
fbem-31714	77	28	income	income	NOUN
fbem-31714	77	29	distribution	distribution	NOUN
fbem-31714	77	30	is	be	AUX
fbem-31714	77	31	limited	limit	VERB
fbem-31714	77	32	.	.	PUNCT
fbem-31714	78	1	wang	wang	PROPN
fbem-31714	78	2	meiling	meiling	PROPN
fbem-31714	78	3	,	,	PUNCT
fbem-31714	78	4	from	from	ADP
fbem-31714	78	5	the	the	DET
fbem-31714	78	6	perspective	perspective	NOUN
fbem-31714	78	7	of	of	ADP
fbem-31714	78	8	standard	standard	ADJ
fbem-31714	78	9	optimization	optimization	NOUN
fbem-31714	78	10	,	,	PUNCT
fbem-31714	78	11	proposed	propose	VERB
fbem-31714	78	12	that	that	SCONJ
fbem-31714	78	13	the	the	DET
fbem-31714	78	14	current	current	ADJ
fbem-31714	78	15	policies	policy	NOUN
fbem-31714	78	16	are	be	AUX
fbem-31714	78	17	reasonable	reasonable	ADJ
fbem-31714	78	18	in	in	ADP
fbem-31714	78	19	improving	improve	VERB
fbem-31714	78	20	residents	resident	NOUN
fbem-31714	78	21	'	'	PART
fbem-31714	78	22	income	income	NOUN
fbem-31714	78	23	distribution	distribution	NOUN
fbem-31714	78	24	,	,	PUNCT
fbem-31714	78	25	but	but	CCONJ
fbem-31714	78	26	further	further	ADJ
fbem-31714	78	27	optimization	optimization	NOUN
fbem-31714	78	28	is	be	AUX
fbem-31714	78	29	still	still	ADV
fbem-31714	78	30	needed	need	VERB
fbem-31714	78	31	to	to	PART
fbem-31714	78	32	better	well	ADV
fbem-31714	78	33	reflect	reflect	VERB
fbem-31714	78	34	the	the	DET
fbem-31714	78	35	principle	principle	NOUN
fbem-31714	78	36	of	of	ADP
fbem-31714	78	37	burden	burden	NOUN
fbem-31714	78	38	according	accord	VERB
fbem-31714	78	39	to	to	ADP
fbem-31714	78	40	ability	ability	NOUN
fbem-31714	78	41	.	.	PUNCT
fbem-31714	79	1	overall	overall	ADV
fbem-31714	79	2	,	,	PUNCT
fbem-31714	79	3	the	the	DET
fbem-31714	79	4	special	special	ADJ
fbem-31714	79	5	additional	additional	ADJ
fbem-31714	79	6	deduction	deduction	NOUN
fbem-31714	79	7	policies	policy	NOUN
fbem-31714	79	8	of	of	ADP
fbem-31714	79	9	individual	individual	ADJ
fbem-31714	79	10	income	income	NOUN
fbem-31714	79	11	tax	tax	NOUN
fbem-31714	79	12	are	be	AUX
fbem-31714	79	13	closely	closely	ADV
fbem-31714	79	14	related	relate	VERB
fbem-31714	79	15	to	to	ADP
fbem-31714	79	16	the	the	DET
fbem-31714	79	17	goal	goal	NOUN
fbem-31714	79	18	of	of	ADP
fbem-31714	79	19	common	common	ADJ
fbem-31714	79	20	prosperity	prosperity	NOUN
fbem-31714	79	21	.	.	PUNCT
fbem-31714	80	1	through	through	ADP
fbem-31714	80	2	reasonable	reasonable	ADJ
fbem-31714	80	3	design	design	NOUN
fbem-31714	80	4	and	and	CCONJ
fbem-31714	80	5	optimization	optimization	NOUN
fbem-31714	80	6	,	,	PUNCT
fbem-31714	80	7	they	they	PRON
fbem-31714	80	8	are	be	AUX
fbem-31714	80	9	expected	expect	VERB
fbem-31714	80	10	to	to	PART
fbem-31714	80	11	play	play	VERB
fbem-31714	80	12	a	a	DET
fbem-31714	80	13	greater	great	ADJ
fbem-31714	80	14	role	role	NOUN
fbem-31714	80	15	in	in	ADP
fbem-31714	80	16	promoting	promote	VERB
fbem-31714	80	17	income	income	NOUN
fbem-31714	80	18	equity	equity	NOUN
fbem-31714	80	19	and	and	CCONJ
fbem-31714	80	20	consumption	consumption	NOUN
fbem-31714	80	21	enhancement	enhancement	NOUN
fbem-31714	80	22	.	.	PUNCT
fbem-31714	81	1	2.3.2	2.3.2	NUM
fbem-31714	81	2	.	.	PUNCT
fbem-31714	82	1	the	the	DET
fbem-31714	82	2	impact	impact	NOUN
fbem-31714	82	3	mechanism	mechanism	NOUN
fbem-31714	82	4	of	of	ADP
fbem-31714	82	5	policies	policy	NOUN
fbem-31714	82	6	on	on	ADP
fbem-31714	82	7	consumption	consumption	NOUN
fbem-31714	82	8	promotion	promotion	NOUN
fbem-31714	82	9	the	the	DET
fbem-31714	82	10	policy	policy	NOUN
fbem-31714	82	11	of	of	ADP
fbem-31714	82	12	special	special	ADJ
fbem-31714	82	13	additional	additional	ADJ
fbem-31714	82	14	deductions	deduction	NOUN
fbem-31714	82	15	for	for	ADP
fbem-31714	82	16	personal	personal	ADJ
fbem-31714	82	17	income	income	NOUN
fbem-31714	82	18	tax	tax	NOUN
fbem-31714	82	19	directly	directly	ADV
fbem-31714	82	20	affects	affect	VERB
fbem-31714	82	21	residents	resident	NOUN
fbem-31714	82	22	'	'	PART
fbem-31714	82	23	disposable	disposable	ADJ
fbem-31714	82	24	income	income	NOUN
fbem-31714	82	25	,	,	PUNCT
fbem-31714	82	26	thereby	thereby	ADV
fbem-31714	82	27	promoting	promote	VERB
fbem-31714	82	28	consumption	consumption	NOUN
fbem-31714	82	29	.	.	PUNCT
fbem-31714	83	1	according	accord	VERB
fbem-31714	83	2	to	to	ADP
fbem-31714	83	3	research	research	NOUN
fbem-31714	83	4	findings	finding	NOUN
fbem-31714	83	5	,	,	PUNCT
fbem-31714	83	6	the	the	DET
fbem-31714	83	7	reform	reform	NOUN
fbem-31714	83	8	of	of	ADP
fbem-31714	83	9	personal	personal	ADJ
fbem-31714	83	10	income	income	NOUN
fbem-31714	83	11	tax	tax	NOUN
fbem-31714	83	12	primarily	primarily	ADV
fbem-31714	83	13	focuses	focus	VERB
fbem-31714	83	14	on	on	ADP
fbem-31714	83	15	ensuring	ensure	VERB
fbem-31714	83	16	the	the	DET
fbem-31714	83	17	basic	basic	ADJ
fbem-31714	83	18	living	living	NOUN
fbem-31714	83	19	standards	standard	NOUN
fbem-31714	83	20	of	of	ADP
fbem-31714	83	21	lowand	lowand	ADJ
fbem-31714	83	22	middleincome	middleincome	PROPN
fbem-31714	83	23	families	family	NOUN
fbem-31714	83	24	,	,	PUNCT
fbem-31714	83	25	adjusting	adjust	VERB
fbem-31714	83	26	the	the	DET
fbem-31714	83	27	tax	tax	NOUN
fbem-31714	83	28	rate	rate	NOUN
fbem-31714	83	29	structure	structure	NOUN
fbem-31714	83	30	,	,	PUNCT
fbem-31714	83	31	and	and	CCONJ
fbem-31714	83	32	increasing	increase	VERB
fbem-31714	83	33	the	the	DET
fbem-31714	83	34	maximum	maximum	ADJ
fbem-31714	83	35	marginal	marginal	ADJ
fbem-31714	83	36	tax	tax	NOUN
fbem-31714	83	37	rate	rate	NOUN
fbem-31714	83	38	,	,	PUNCT
fbem-31714	83	39	further	far	ADV
fbem-31714	83	40	enhancing	enhance	VERB
fbem-31714	83	41	the	the	DET
fbem-31714	83	42	progressive	progressive	ADJ
fbem-31714	83	43	nature	nature	NOUN
fbem-31714	83	44	of	of	ADP
fbem-31714	83	45	the	the	DET
fbem-31714	83	46	tax	tax	NOUN
fbem-31714	83	47	system	system	NOUN
fbem-31714	83	48	.	.	PUNCT
fbem-31714	84	1	this	this	DET
fbem-31714	84	2	reform	reform	NOUN
fbem-31714	84	3	approach	approach	NOUN
fbem-31714	84	4	is	be	AUX
fbem-31714	84	5	also	also	ADV
fbem-31714	84	6	reflected	reflect	VERB
fbem-31714	84	7	in	in	ADP
fbem-31714	84	8	relevant	relevant	ADJ
fbem-31714	84	9	policies	policy	NOUN
fbem-31714	84	10	in	in	ADP
fbem-31714	84	11	china	china	PROPN
fbem-31714	84	12	,	,	PUNCT
fbem-31714	84	13	where	where	SCONJ
fbem-31714	84	14	the	the	DET
fbem-31714	84	15	addition	addition	NOUN
fbem-31714	84	16	of	of	ADP
fbem-31714	84	17	special	special	ADJ
fbem-31714	84	18	deduction	deduction	NOUN
fbem-31714	84	19	items	item	NOUN
fbem-31714	84	20	and	and	CCONJ
fbem-31714	84	21	improvements	improvement	NOUN
fbem-31714	84	22	to	to	ADP
fbem-31714	84	23	deductions	deduction	NOUN
fbem-31714	84	24	related	relate	VERB
fbem-31714	84	25	to	to	ADP
fbem-31714	84	26	children	child	NOUN
fbem-31714	84	27	's	's	PART
fbem-31714	84	28	expenses	expense	NOUN
fbem-31714	84	29	directly	directly	ADV
fbem-31714	84	30	increase	increase	VERB
fbem-31714	84	31	residents	resident	NOUN
fbem-31714	84	32	'	'	PART
fbem-31714	84	33	disposable	disposable	ADJ
fbem-31714	84	34	income	income	NOUN
fbem-31714	84	35	,	,	PUNCT
fbem-31714	84	36	thereby	thereby	ADV
fbem-31714	84	37	stimulating	stimulate	VERB
fbem-31714	84	38	consumer	consumer	NOUN
fbem-31714	84	39	demand	demand	NOUN
fbem-31714	84	40	.	.	PUNCT
fbem-31714	85	1	studies	study	NOUN
fbem-31714	85	2	have	have	AUX
fbem-31714	85	3	found	find	VERB
fbem-31714	85	4	that	that	SCONJ
fbem-31714	85	5	the	the	DET
fbem-31714	85	6	new	new	ADJ
fbem-31714	85	7	three	three	NUM
fbem-31714	85	8	special	special	ADJ
fbem-31714	85	9	additional	additional	ADJ
fbem-31714	85	10	deduction	deduction	NOUN
fbem-31714	85	11	policies	policy	NOUN
fbem-31714	85	12	have	have	AUX
fbem-31714	85	13	had	have	VERB
fbem-31714	85	14	an	an	DET
fbem-31714	85	15	adverse	adverse	ADJ
fbem-31714	85	16	impact	impact	NOUN
fbem-31714	85	17	on	on	ADP
fbem-31714	85	18	income	income	NOUN
fbem-31714	85	19	distribution	distribution	NOUN
fbem-31714	85	20	regulation	regulation	NOUN
fbem-31714	85	21	,	,	PUNCT
fbem-31714	85	22	with	with	ADP
fbem-31714	85	23	tax	tax	NOUN
fbem-31714	85	24	incentives	incentive	NOUN
fbem-31714	85	25	mainly	mainly	ADV
fbem-31714	85	26	serving	serve	VERB
fbem-31714	85	27	middle	middle	ADJ
fbem-31714	85	28	and	and	CCONJ
fbem-31714	85	29	high	high	ADJ
fbem-31714	85	30	-	-	PUNCT
fbem-31714	85	31	income	income	NOUN
fbem-31714	85	32	groups	group	NOUN
fbem-31714	85	33	,	,	PUNCT
fbem-31714	85	34	and	and	CCONJ
fbem-31714	85	35	limited	limited	ADJ
fbem-31714	85	36	tax	tax	NOUN
fbem-31714	85	37	reduction	reduction	NOUN
fbem-31714	85	38	effects	effect	NOUN
fbem-31714	85	39	on	on	ADP
fbem-31714	85	40	the	the	DET
fbem-31714	85	41	main	main	ADJ
fbem-31714	85	42	tax	tax	NOUN
fbem-31714	85	43	-	-	PUNCT
fbem-31714	85	44	paying	pay	VERB
fbem-31714	85	45	groups	group	NOUN
fbem-31714	85	46	.	.	PUNCT
fbem-31714	86	1	jin	jin	PROPN
fbem-31714	86	2	shuanghua	shuanghua	PROPN
fbem-31714	86	3	and	and	CCONJ
fbem-31714	86	4	yi	yi	PROPN
fbem-31714	86	5	linghui	linghui	PROPN
fbem-31714	86	6	's	's	PART
fbem-31714	86	7	research	research	NOUN
fbem-31714	86	8	also	also	ADV
fbem-31714	86	9	shows	show	VERB
fbem-31714	86	10	that	that	SCONJ
fbem-31714	86	11	although	although	SCONJ
fbem-31714	86	12	the	the	DET
fbem-31714	86	13	special	special	ADJ
fbem-31714	86	14	additional	additional	ADJ
fbem-31714	86	15	deduction	deduction	NOUN
fbem-31714	86	16	policies	policy	NOUN
fbem-31714	86	17	have	have	AUX
fbem-31714	86	18	achieved	achieve	VERB
fbem-31714	86	19	tax	tax	NOUN
fbem-31714	86	20	reduction	reduction	NOUN
fbem-31714	86	21	effects	effect	NOUN
fbem-31714	86	22	,	,	PUNCT
fbem-31714	86	23	their	their	PRON
fbem-31714	86	24	impact	impact	NOUN
fbem-31714	86	25	on	on	ADP
fbem-31714	86	26	regulating	regulate	VERB
fbem-31714	86	27	residents	resident	NOUN
fbem-31714	86	28	'	'	PART
fbem-31714	86	29	income	income	NOUN
fbem-31714	86	30	distribution	distribution	NOUN
fbem-31714	86	31	is	be	AUX
fbem-31714	86	32	relatively	relatively	ADV
fbem-31714	86	33	weak	weak	ADJ
fbem-31714	86	34	,	,	PUNCT
fbem-31714	86	35	and	and	CCONJ
fbem-31714	86	36	they	they	PRON
fbem-31714	86	37	have	have	AUX
fbem-31714	86	38	even	even	ADV
fbem-31714	86	39	slightly	slightly	ADV
fbem-31714	86	40	widened	widen	VERB
fbem-31714	86	41	the	the	DET
fbem-31714	86	42	income	income	NOUN
fbem-31714	86	43	gap	gap	NOUN
fbem-31714	86	44	.	.	PUNCT
fbem-31714	87	1	wang	wang	PROPN
fbem-31714	87	2	meiling	meiling	PROPN
fbem-31714	87	3	pointed	point	VERB
fbem-31714	87	4	out	out	ADP
fbem-31714	87	5	through	through	ADP
fbem-31714	87	6	research	research	NOUN
fbem-31714	87	7	on	on	ADP
fbem-31714	87	8	optimizing	optimize	VERB
fbem-31714	87	9	the	the	DET
fbem-31714	87	10	standards	standard	NOUN
fbem-31714	87	11	for	for	ADP
fbem-31714	87	12	special	special	ADJ
fbem-31714	87	13	additional	additional	ADJ
fbem-31714	87	14	deductions	deduction	NOUN
fbem-31714	87	15	that	that	PRON
fbem-31714	87	16	the	the	DET
fbem-31714	87	17	current	current	ADJ
fbem-31714	87	18	policies	policy	NOUN
fbem-31714	87	19	have	have	AUX
fbem-31714	87	20	improved	improve	VERB
fbem-31714	87	21	residents	resident	NOUN
fbem-31714	87	22	'	'	PART
fbem-31714	87	23	income	income	NOUN
fbem-31714	87	24	distribution	distribution	NOUN
fbem-31714	87	25	to	to	ADP
fbem-31714	87	26	some	some	DET
fbem-31714	87	27	extent	extent	NOUN
fbem-31714	87	28	,	,	PUNCT
fbem-31714	87	29	but	but	CCONJ
fbem-31714	87	30	there	there	PRON
fbem-31714	87	31	is	be	VERB
fbem-31714	87	32	still	still	ADV
fbem-31714	87	33	room	room	NOUN
fbem-31714	87	34	for	for	ADP
fbem-31714	87	35	optimization	optimization	NOUN
fbem-31714	87	36	.	.	PUNCT
fbem-31714	88	1	by	by	ADP
fbem-31714	88	2	adjusting	adjust	VERB
fbem-31714	88	3	the	the	DET
fbem-31714	88	4	deduction	deduction	NOUN
fbem-31714	88	5	standards	standard	NOUN
fbem-31714	88	6	for	for	ADP
fbem-31714	88	7	major	major	ADJ
fbem-31714	88	8	medical	medical	ADJ
fbem-31714	88	9	expenses	expense	NOUN
fbem-31714	88	10	,	,	PUNCT
fbem-31714	88	11	housing	housing	NOUN
fbem-31714	88	12	loan	loan	NOUN
fbem-31714	88	13	interest	interest	NOUN
fbem-31714	88	14	,	,	PUNCT
fbem-31714	88	15	and	and	CCONJ
fbem-31714	88	16	supporting	support	VERB
fbem-31714	88	17	the	the	DET
fbem-31714	88	18	elderly	elderly	ADJ
fbem-31714	88	19	,	,	PUNCT
fbem-31714	88	20	consumption	consumption	NOUN
fbem-31714	88	21	can	can	AUX
fbem-31714	88	22	be	be	AUX
fbem-31714	88	23	more	more	ADV
fbem-31714	88	24	effectively	effectively	ADV
fbem-31714	88	25	promoted	promote	VERB
fbem-31714	88	26	.	.	PUNCT
fbem-31714	89	1	these	these	DET
fbem-31714	89	2	studies	study	NOUN
fbem-31714	89	3	collectively	collectively	ADV
fbem-31714	89	4	reveal	reveal	VERB
fbem-31714	89	5	the	the	DET
fbem-31714	89	6	complex	complex	ADJ
fbem-31714	89	7	mechanism	mechanism	NOUN
fbem-31714	89	8	of	of	ADP
fbem-31714	89	9	the	the	DET
fbem-31714	89	10	personal	personal	ADJ
fbem-31714	89	11	income	income	NOUN
fbem-31714	89	12	tax	tax	NOUN
fbem-31714	89	13	special	special	ADJ
fbem-31714	89	14	additional	additional	ADJ
fbem-31714	89	15	deduction	deduction	NOUN
fbem-31714	89	16	policies	policy	NOUN
fbem-31714	89	17	in	in	ADP
fbem-31714	89	18	promoting	promote	VERB
fbem-31714	89	19	consumption	consumption	NOUN
fbem-31714	89	20	,	,	PUNCT
fbem-31714	89	21	which	which	PRON
fbem-31714	89	22	is	be	AUX
fbem-31714	89	23	influenced	influence	VERB
fbem-31714	89	24	by	by	ADP
fbem-31714	89	25	both	both	CCONJ
fbem-31714	89	26	direct	direct	ADJ
fbem-31714	89	27	tax	tax	NOUN
fbem-31714	89	28	reduction	reduction	NOUN
fbem-31714	89	29	effects	effect	NOUN
fbem-31714	89	30	and	and	CCONJ
fbem-31714	89	31	policy	policy	NOUN
fbem-31714	89	32	design	design	NOUN
fbem-31714	89	33	and	and	CCONJ
fbem-31714	89	34	implementation	implementation	NOUN
fbem-31714	89	35	outcomes	outcome	NOUN
fbem-31714	89	36	.	.	PUNCT
fbem-31714	90	1	2.4	2.4	NUM
fbem-31714	90	2	.	.	PUNCT
fbem-31714	91	1	the	the	DET
fbem-31714	91	2	limitations	limitation	NOUN
fbem-31714	91	3	of	of	ADP
fbem-31714	91	4	current	current	ADJ
fbem-31714	91	5	policies	policy	NOUN
fbem-31714	91	6	in	in	ADP
fbem-31714	91	7	promoting	promote	VERB
fbem-31714	91	8	common	common	ADJ
fbem-31714	91	9	prosperity	prosperity	NOUN
fbem-31714	91	10	and	and	CCONJ
fbem-31714	91	11	research	research	NOUN
fbem-31714	91	12	directions	direction	NOUN
fbem-31714	91	13	although	although	SCONJ
fbem-31714	91	14	the	the	DET
fbem-31714	91	15	policy	policy	NOUN
fbem-31714	91	16	of	of	ADP
fbem-31714	91	17	special	special	ADJ
fbem-31714	91	18	additional	additional	ADJ
fbem-31714	91	19	deductions	deduction	NOUN
fbem-31714	91	20	for	for	ADP
fbem-31714	91	21	personal	personal	ADJ
fbem-31714	91	22	income	income	NOUN
fbem-31714	91	23	tax	tax	NOUN
fbem-31714	91	24	has	have	AUX
fbem-31714	91	25	achieved	achieve	VERB
fbem-31714	91	26	certain	certain	ADJ
fbem-31714	91	27	results	result	NOUN
fbem-31714	91	28	in	in	ADP
fbem-31714	91	29	promoting	promote	VERB
fbem-31714	91	30	common	common	ADJ
fbem-31714	91	31	prosperity	prosperity	NOUN
fbem-31714	91	32	,	,	PUNCT
fbem-31714	91	33	its	its	PRON
fbem-31714	91	34	limitations	limitation	NOUN
fbem-31714	91	35	can	can	AUX
fbem-31714	91	36	not	not	PART
fbem-31714	91	37	be	be	AUX
fbem-31714	91	38	ignored	ignore	VERB
fbem-31714	91	39	.	.	PUNCT
fbem-31714	92	1	international	international	ADJ
fbem-31714	92	2	experience	experience	NOUN
fbem-31714	92	3	shows	show	VERB
fbem-31714	92	4	that	that	SCONJ
fbem-31714	92	5	personal	personal	ADJ
fbem-31714	92	6	income	income	NOUN
fbem-31714	92	7	tax	tax	NOUN
fbem-31714	92	8	reform	reform	NOUN
fbem-31714	92	9	should	should	AUX
fbem-31714	92	10	place	place	VERB
fbem-31714	92	11	more	more	ADJ
fbem-31714	92	12	emphasis	emphasis	NOUN
fbem-31714	92	13	on	on	ADP
fbem-31714	92	14	ensuring	ensure	VERB
fbem-31714	92	15	the	the	DET
fbem-31714	92	16	basic	basic	ADJ
fbem-31714	92	17	living	living	NOUN
fbem-31714	92	18	standards	standard	NOUN
fbem-31714	92	19	of	of	ADP
fbem-31714	92	20	lowand	lowand	ADJ
fbem-31714	92	21	middle	middle	ADJ
fbem-31714	92	22	-	-	PUNCT
fbem-31714	92	23	income	income	NOUN
fbem-31714	92	24	families	family	NOUN
fbem-31714	92	25	,	,	PUNCT
fbem-31714	92	26	and	and	CCONJ
fbem-31714	92	27	there	there	PRON
fbem-31714	92	28	is	be	VERB
fbem-31714	92	29	still	still	ADV
fbem-31714	92	30	room	room	NOUN
fbem-31714	92	31	for	for	ADP
fbem-31714	92	32	improvement	improvement	NOUN
fbem-31714	92	33	in	in	ADP
fbem-31714	92	34	china	china	PROPN
fbem-31714	92	35	's	's	PART
fbem-31714	92	36	current	current	ADJ
fbem-31714	92	37	policies	policy	NOUN
fbem-31714	92	38	in	in	ADP
fbem-31714	92	39	this	this	DET
fbem-31714	92	40	regard	regard	NOUN
fbem-31714	92	41	.	.	PUNCT
fbem-31714	93	1	therefore	therefore	ADV
fbem-31714	93	2	,	,	PUNCT
fbem-31714	93	3	the	the	DET
fbem-31714	93	4	limitations	limitation	NOUN
fbem-31714	93	5	of	of	ADP
fbem-31714	93	6	the	the	DET
fbem-31714	93	7	current	current	ADJ
fbem-31714	93	8	policies	policy	NOUN
fbem-31714	93	9	in	in	ADP
fbem-31714	93	10	promoting	promote	VERB
fbem-31714	93	11	common	common	ADJ
fbem-31714	93	12	prosperity	prosperity	NOUN
fbem-31714	93	13	urgently	urgently	ADV
fbem-31714	93	14	require	require	VERB
fbem-31714	93	15	attention	attention	NOUN
fbem-31714	93	16	and	and	CCONJ
fbem-31714	93	17	resolution	resolution	NOUN
fbem-31714	93	18	.	.	PUNCT
fbem-31714	94	1	under	under	ADP
fbem-31714	94	2	the	the	DET
fbem-31714	94	3	goal	goal	NOUN
fbem-31714	94	4	of	of	ADP
fbem-31714	94	5	common	common	ADJ
fbem-31714	94	6	prosperity	prosperity	NOUN
fbem-31714	94	7	,	,	PUNCT
fbem-31714	94	8	the	the	DET
fbem-31714	94	9	future	future	ADJ
fbem-31714	94	10	research	research	NOUN
fbem-31714	94	11	directions	direction	NOUN
fbem-31714	94	12	and	and	CCONJ
fbem-31714	94	13	policy	policy	NOUN
fbem-31714	94	14	improvement	improvement	NOUN
fbem-31714	94	15	suggestions	suggestion	NOUN
fbem-31714	94	16	for	for	ADP
fbem-31714	94	17	the	the	DET
fbem-31714	94	18	policy	policy	NOUN
fbem-31714	94	19	of	of	ADP
fbem-31714	94	20	special	special	ADJ
fbem-31714	94	21	additional	additional	ADJ
fbem-31714	94	22	deductions	deduction	NOUN
fbem-31714	94	23	for	for	ADP
fbem-31714	94	24	personal	personal	ADJ
fbem-31714	94	25	income	income	NOUN
fbem-31714	94	26	tax	tax	NOUN
fbem-31714	94	27	are	be	AUX
fbem-31714	94	28	particularly	particularly	ADV
fbem-31714	94	29	important	important	ADJ
fbem-31714	94	30	.	.	PUNCT
fbem-31714	95	1	by	by	ADP
fbem-31714	95	2	drawing	draw	VERB
fbem-31714	95	3	on	on	ADP
fbem-31714	95	4	international	international	ADJ
fbem-31714	95	5	experience	experience	NOUN
fbem-31714	95	6	,	,	PUNCT
fbem-31714	95	7	proposing	propose	VERB
fbem-31714	95	8	solutions	solution	NOUN
fbem-31714	95	9	to	to	ADP
fbem-31714	95	10	the	the	DET
fbem-31714	95	11	problems	problem	NOUN
fbem-31714	95	12	encountered	encounter	VERB
fbem-31714	95	13	in	in	ADP
fbem-31714	95	14	the	the	DET
fbem-31714	95	15	implementation	implementation	NOUN
fbem-31714	95	16	of	of	ADP
fbem-31714	95	17	current	current	ADJ
fbem-31714	95	18	policies	policy	NOUN
fbem-31714	95	19	,	,	PUNCT
fbem-31714	95	20	and	and	CCONJ
fbem-31714	95	21	enhancing	enhance	VERB
fbem-31714	95	22	the	the	DET
fbem-31714	95	23	regulatory	regulatory	ADJ
fbem-31714	95	24	role	role	NOUN
fbem-31714	95	25	of	of	ADP
fbem-31714	95	26	policies	policy	NOUN
fbem-31714	95	27	,	,	PUNCT
fbem-31714	95	28	we	we	PRON
fbem-31714	95	29	should	should	AUX
fbem-31714	95	30	focus	focus	VERB
fbem-31714	95	31	on	on	ADP
fbem-31714	95	32	the	the	DET
fbem-31714	95	33	precision	precision	NOUN
fbem-31714	95	34	and	and	CCONJ
fbem-31714	95	35	efficiency	efficiency	NOUN
fbem-31714	95	36	of	of	ADP
fbem-31714	95	37	policies	policy	NOUN
fbem-31714	95	38	to	to	PART
fbem-31714	95	39	ensure	ensure	VERB
fbem-31714	95	40	that	that	SCONJ
fbem-31714	95	41	the	the	DET
fbem-31714	95	42	policy	policy	NOUN
fbem-31714	95	43	of	of	ADP
fbem-31714	95	44	special	special	ADJ
fbem-31714	95	45	additional	additional	ADJ
fbem-31714	95	46	deductions	deduction	NOUN
fbem-31714	95	47	for	for	ADP
fbem-31714	95	48	personal	personal	ADJ
fbem-31714	95	49	income	income	NOUN
fbem-31714	95	50	tax	tax	NOUN
fbem-31714	95	51	plays	play	VERB
fbem-31714	95	52	a	a	DET
fbem-31714	95	53	greater	great	ADJ
fbem-31714	95	54	role	role	NOUN
fbem-31714	95	55	in	in	ADP
fbem-31714	95	56	promoting	promote	VERB
fbem-31714	95	57	common	common	ADJ
fbem-31714	95	58	prosperity	prosperity	NOUN
fbem-31714	95	59	.	.	PUNCT
fbem-31714	96	1	119	119	NUM
fbem-31714	96	2	3	3	NUM
fbem-31714	96	3	.	.	PUNCT
fbem-31714	97	1	the	the	DET
fbem-31714	97	2	coupling	coupling	NOUN
fbem-31714	97	3	between	between	ADP
fbem-31714	97	4	the	the	DET
fbem-31714	97	5	goal	goal	NOUN
fbem-31714	97	6	of	of	ADP
fbem-31714	97	7	common	common	ADJ
fbem-31714	97	8	prosperity	prosperity	NOUN
fbem-31714	97	9	and	and	CCONJ
fbem-31714	97	10	special	special	ADJ
fbem-31714	97	11	additional	additional	ADJ
fbem-31714	97	12	deductions	deduction	NOUN
fbem-31714	97	13	as	as	ADP
fbem-31714	97	14	the	the	DET
fbem-31714	97	15	essential	essential	ADJ
fbem-31714	97	16	feature	feature	NOUN
fbem-31714	97	17	of	of	ADP
fbem-31714	97	18	chinese	chinese	ADJ
fbem-31714	97	19	path	path	NOUN
fbem-31714	97	20	to	to	ADP
fbem-31714	97	21	modernization	modernization	NOUN
fbem-31714	97	22	,	,	PUNCT
fbem-31714	97	23	common	common	ADJ
fbem-31714	97	24	prosperity	prosperity	NOUN
fbem-31714	97	25	needs	need	VERB
fbem-31714	97	26	multi	multi	ADJ
fbem-31714	97	27	-	-	ADJ
fbem-31714	97	28	dimensional	dimensional	ADJ
fbem-31714	97	29	policies	policy	NOUN
fbem-31714	97	30	to	to	PART
fbem-31714	97	31	work	work	VERB
fbem-31714	97	32	together	together	ADV
fbem-31714	97	33	.	.	PUNCT
fbem-31714	98	1	among	among	ADP
fbem-31714	98	2	them	they	PRON
fbem-31714	98	3	,	,	PUNCT
fbem-31714	98	4	the	the	DET
fbem-31714	98	5	special	special	ADJ
fbem-31714	98	6	additional	additional	ADJ
fbem-31714	98	7	deduction	deduction	NOUN
fbem-31714	98	8	system	system	NOUN
fbem-31714	98	9	for	for	ADP
fbem-31714	98	10	personal	personal	ADJ
fbem-31714	98	11	income	income	NOUN
fbem-31714	98	12	tax	tax	NOUN
fbem-31714	98	13	plays	play	VERB
fbem-31714	98	14	a	a	DET
fbem-31714	98	15	key	key	ADJ
fbem-31714	98	16	role	role	NOUN
fbem-31714	98	17	in	in	ADP
fbem-31714	98	18	the	the	DET
fbem-31714	98	19	secondary	secondary	ADJ
fbem-31714	98	20	distribution	distribution	NOUN
fbem-31714	98	21	process	process	NOUN
fbem-31714	98	22	through	through	ADP
fbem-31714	98	23	the	the	DET
fbem-31714	98	24	mechanism	mechanism	NOUN
fbem-31714	98	25	design	design	NOUN
fbem-31714	98	26	of	of	ADP
fbem-31714	98	27	"	"	PUNCT
fbem-31714	98	28	differentiated	differentiated	ADJ
fbem-31714	98	29	deduction+precise	deduction+precise	ADJ
fbem-31714	98	30	adjustment	adjustment	NOUN
fbem-31714	98	31	"	"	PUNCT
fbem-31714	98	32	,	,	PUNCT
fbem-31714	98	33	and	and	CCONJ
fbem-31714	98	34	has	have	VERB
fbem-31714	98	35	a	a	DET
fbem-31714	98	36	profound	profound	ADJ
fbem-31714	98	37	theoretical	theoretical	ADJ
fbem-31714	98	38	logic	logic	NOUN
fbem-31714	98	39	and	and	CCONJ
fbem-31714	98	40	practical	practical	ADJ
fbem-31714	98	41	fit	fit	NOUN
fbem-31714	98	42	with	with	ADP
fbem-31714	98	43	the	the	DET
fbem-31714	98	44	goal	goal	NOUN
fbem-31714	98	45	of	of	ADP
fbem-31714	98	46	common	common	ADJ
fbem-31714	98	47	prosperity	prosperity	NOUN
fbem-31714	98	48	.	.	PUNCT
fbem-31714	99	1	clarifying	clarify	VERB
fbem-31714	99	2	the	the	DET
fbem-31714	99	3	points	point	NOUN
fbem-31714	99	4	of	of	ADP
fbem-31714	99	5	convergence	convergence	NOUN
fbem-31714	99	6	between	between	ADP
fbem-31714	99	7	these	these	DET
fbem-31714	99	8	two	two	NUM
fbem-31714	99	9	can	can	AUX
fbem-31714	99	10	not	not	PART
fbem-31714	99	11	only	only	ADV
fbem-31714	99	12	clarify	clarify	VERB
fbem-31714	99	13	the	the	DET
fbem-31714	99	14	effective	effective	ADJ
fbem-31714	99	15	implementation	implementation	NOUN
fbem-31714	99	16	of	of	ADP
fbem-31714	99	17	tax	tax	NOUN
fbem-31714	99	18	policies	policy	NOUN
fbem-31714	99	19	,	,	PUNCT
fbem-31714	99	20	but	but	CCONJ
fbem-31714	99	21	also	also	ADV
fbem-31714	99	22	provide	provide	VERB
fbem-31714	99	23	precise	precise	ADJ
fbem-31714	99	24	breakthroughs	breakthrough	NOUN
fbem-31714	99	25	for	for	ADP
fbem-31714	99	26	the	the	DET
fbem-31714	99	27	practical	practical	ADJ
fbem-31714	99	28	work	work	NOUN
fbem-31714	99	29	of	of	ADP
fbem-31714	99	30	common	common	ADJ
fbem-31714	99	31	prosperity	prosperity	NOUN
fbem-31714	99	32	,	,	PUNCT
fbem-31714	99	33	which	which	PRON
fbem-31714	99	34	is	be	AUX
fbem-31714	99	35	of	of	ADP
fbem-31714	99	36	great	great	ADJ
fbem-31714	99	37	strategic	strategic	ADJ
fbem-31714	99	38	significance	significance	NOUN
fbem-31714	99	39	for	for	ADP
fbem-31714	99	40	improving	improve	VERB
fbem-31714	99	41	the	the	DET
fbem-31714	99	42	tax	tax	NOUN
fbem-31714	99	43	system	system	NOUN
fbem-31714	99	44	and	and	CCONJ
fbem-31714	99	45	achieving	achieve	VERB
fbem-31714	99	46	social	social	ADJ
fbem-31714	99	47	equity	equity	NOUN
fbem-31714	99	48	and	and	CCONJ
fbem-31714	99	49	justice	justice	NOUN
fbem-31714	99	50	.	.	PUNCT
fbem-31714	100	1	3.1	3.1	NUM
fbem-31714	100	2	.	.	PUNCT
fbem-31714	100	3	income	income	NOUN
fbem-31714	100	4	distribution	distribution	NOUN
fbem-31714	100	5	adjustment	adjustment	NOUN
fbem-31714	100	6	:	:	PUNCT
fbem-31714	100	7	precise	precise	ADJ
fbem-31714	100	8	efforts	effort	NOUN
fbem-31714	100	9	to	to	PART
fbem-31714	100	10	reduce	reduce	VERB
fbem-31714	100	11	the	the	DET
fbem-31714	100	12	tax	tax	NOUN
fbem-31714	100	13	burden	burden	NOUN
fbem-31714	100	14	of	of	ADP
fbem-31714	100	15	middle	middle	ADJ
fbem-31714	100	16	and	and	CCONJ
fbem-31714	100	17	low	low	ADJ
fbem-31714	100	18	income	income	NOUN
fbem-31714	100	19	groups	group	NOUN
fbem-31714	100	20	the	the	DET
fbem-31714	100	21	special	special	ADJ
fbem-31714	100	22	additional	additional	ADJ
fbem-31714	100	23	deduction	deduction	NOUN
fbem-31714	100	24	policy	policy	NOUN
fbem-31714	100	25	for	for	ADP
fbem-31714	100	26	personal	personal	ADJ
fbem-31714	100	27	income	income	NOUN
fbem-31714	100	28	tax	tax	NOUN
fbem-31714	100	29	is	be	AUX
fbem-31714	100	30	an	an	DET
fbem-31714	100	31	important	important	ADJ
fbem-31714	100	32	innovation	innovation	NOUN
fbem-31714	100	33	in	in	ADP
fbem-31714	100	34	the	the	DET
fbem-31714	100	35	modernization	modernization	NOUN
fbem-31714	100	36	of	of	ADP
fbem-31714	100	37	china	china	PROPN
fbem-31714	100	38	's	's	PART
fbem-31714	100	39	tax	tax	NOUN
fbem-31714	100	40	system	system	NOUN
fbem-31714	100	41	.	.	PUNCT
fbem-31714	101	1	it	it	PRON
fbem-31714	101	2	establishes	establish	VERB
fbem-31714	101	3	a	a	DET
fbem-31714	101	4	deduction	deduction	NOUN
fbem-31714	101	5	system	system	NOUN
fbem-31714	101	6	by	by	ADP
fbem-31714	101	7	covering	cover	VERB
fbem-31714	101	8	various	various	ADJ
fbem-31714	101	9	aspects	aspect	NOUN
fbem-31714	101	10	of	of	ADP
fbem-31714	101	11	people	people	NOUN
fbem-31714	101	12	's	's	PART
fbem-31714	101	13	livelihood	livelihood	NOUN
fbem-31714	101	14	and	and	CCONJ
fbem-31714	101	15	plays	play	VERB
fbem-31714	101	16	an	an	DET
fbem-31714	101	17	important	important	ADJ
fbem-31714	101	18	role	role	NOUN
fbem-31714	101	19	in	in	ADP
fbem-31714	101	20	income	income	NOUN
fbem-31714	101	21	distribution	distribution	NOUN
fbem-31714	101	22	regulation	regulation	NOUN
fbem-31714	101	23	.	.	PUNCT
fbem-31714	102	1	the	the	DET
fbem-31714	102	2	current	current	ADJ
fbem-31714	102	3	policy	policy	NOUN
fbem-31714	102	4	system	system	NOUN
fbem-31714	102	5	in	in	ADP
fbem-31714	102	6	our	our	PRON
fbem-31714	102	7	country	country	NOUN
fbem-31714	102	8	has	have	AUX
fbem-31714	102	9	formed	form	VERB
fbem-31714	102	10	a	a	DET
fbem-31714	102	11	relatively	relatively	ADV
fbem-31714	102	12	complete	complete	ADJ
fbem-31714	102	13	deduction	deduction	NOUN
fbem-31714	102	14	framework	framework	NOUN
fbem-31714	102	15	,	,	PUNCT
fbem-31714	102	16	including	include	VERB
fbem-31714	102	17	seven	seven	NUM
fbem-31714	102	18	major	major	ADJ
fbem-31714	102	19	areas	area	NOUN
fbem-31714	102	20	such	such	ADJ
fbem-31714	102	21	as	as	ADP
fbem-31714	102	22	children	child	NOUN
fbem-31714	102	23	's	's	PART
fbem-31714	102	24	education	education	NOUN
fbem-31714	102	25	,	,	PUNCT
fbem-31714	102	26	infant	infant	NOUN
fbem-31714	102	27	and	and	CCONJ
fbem-31714	102	28	toddler	toddler	NOUN
fbem-31714	102	29	care	care	NOUN
fbem-31714	102	30	,	,	PUNCT
fbem-31714	102	31	elderly	elderly	ADJ
fbem-31714	102	32	care	care	NOUN
fbem-31714	102	33	,	,	PUNCT
fbem-31714	102	34	housing	housing	NOUN
fbem-31714	102	35	and	and	CCONJ
fbem-31714	102	36	medical	medical	ADJ
fbem-31714	102	37	care	care	NOUN
fbem-31714	102	38	.	.	PUNCT
fbem-31714	103	1	in	in	ADP
fbem-31714	103	2	2023	2023	NUM
fbem-31714	103	3	,	,	PUNCT
fbem-31714	103	4	policy	policy	NOUN
fbem-31714	103	5	optimization	optimization	NOUN
fbem-31714	103	6	will	will	AUX
fbem-31714	103	7	increase	increase	VERB
fbem-31714	103	8	the	the	DET
fbem-31714	103	9	deduction	deduction	NOUN
fbem-31714	103	10	standard	standard	NOUN
fbem-31714	103	11	for	for	ADP
fbem-31714	103	12	children	child	NOUN
fbem-31714	103	13	's	's	PART
fbem-31714	103	14	education	education	NOUN
fbem-31714	103	15	to	to	ADP
fbem-31714	103	16	2000	2000	NUM
fbem-31714	103	17	yuan	yuan	NOUN
fbem-31714	103	18	/	/	SYM
fbem-31714	103	19	month	month	NOUN
fbem-31714	103	20	,	,	PUNCT
fbem-31714	103	21	the	the	DET
fbem-31714	103	22	deduction	deduction	NOUN
fbem-31714	103	23	standard	standard	NOUN
fbem-31714	103	24	for	for	ADP
fbem-31714	103	25	elderly	elderly	ADJ
fbem-31714	103	26	support	support	NOUN
fbem-31714	103	27	to	to	ADP
fbem-31714	103	28	3000	3000	NUM
fbem-31714	103	29	yuan	yuan	NOUN
fbem-31714	103	30	/	/	SYM
fbem-31714	103	31	month	month	NOUN
fbem-31714	103	32	,	,	PUNCT
fbem-31714	103	33	and	and	CCONJ
fbem-31714	103	34	establish	establish	VERB
fbem-31714	103	35	a	a	DET
fbem-31714	103	36	special	special	ADJ
fbem-31714	103	37	care	care	NOUN
fbem-31714	103	38	program	program	NOUN
fbem-31714	103	39	for	for	ADP
fbem-31714	103	40	infants	infant	NOUN
fbem-31714	103	41	and	and	CCONJ
fbem-31714	103	42	young	young	ADJ
fbem-31714	103	43	children	child	NOUN
fbem-31714	103	44	under	under	ADP
fbem-31714	103	45	3	3	NUM
fbem-31714	103	46	years	year	NOUN
fbem-31714	103	47	old	old	ADJ
fbem-31714	103	48	.	.	PUNCT
fbem-31714	104	1	these	these	DET
fbem-31714	104	2	adjustments	adjustment	NOUN
fbem-31714	104	3	have	have	AUX
fbem-31714	104	4	resulted	result	VERB
fbem-31714	104	5	in	in	ADP
fbem-31714	104	6	a	a	DET
fbem-31714	104	7	23.6	23.6	NUM
fbem-31714	104	8	%	%	NOUN
fbem-31714	104	9	reduction	reduction	NOUN
fbem-31714	104	10	in	in	ADP
fbem-31714	104	11	tax	tax	NOUN
fbem-31714	104	12	burden	burden	NOUN
fbem-31714	104	13	for	for	ADP
fbem-31714	104	14	the	the	DET
fbem-31714	104	15	middle	middle	ADJ
fbem-31714	104	16	-	-	PUNCT
fbem-31714	104	17	income	income	NOUN
fbem-31714	104	18	group	group	NOUN
fbem-31714	104	19	,	,	PUNCT
fbem-31714	104	20	benefiting	benefit	VERB
fbem-31714	104	21	approximately	approximately	ADV
fbem-31714	104	22	67	67	NUM
fbem-31714	104	23	million	million	NUM
fbem-31714	104	24	taxpayers	taxpayer	NOUN
fbem-31714	104	25	directly	directly	ADV
fbem-31714	104	26	,	,	PUNCT
fbem-31714	104	27	with	with	ADP
fbem-31714	104	28	a	a	DET
fbem-31714	104	29	per	per	ADP
fbem-31714	104	30	capita	capita	NOUN
fbem-31714	104	31	tax	tax	NOUN
fbem-31714	104	32	reduction	reduction	NOUN
fbem-31714	104	33	of	of	ADP
fbem-31714	104	34	over	over	ADP
fbem-31714	104	35	1000	1000	NUM
fbem-31714	104	36	yuan	yuan	NOUN
fbem-31714	104	37	.	.	PUNCT
fbem-31714	105	1	according	accord	VERB
fbem-31714	105	2	to	to	ADP
fbem-31714	105	3	data	datum	NOUN
fbem-31714	105	4	from	from	ADP
fbem-31714	105	5	the	the	DET
fbem-31714	105	6	national	national	PROPN
fbem-31714	105	7	bureau	bureau	PROPN
fbem-31714	105	8	of	of	ADP
fbem-31714	105	9	statistics	statistic	NOUN
fbem-31714	105	10	in	in	ADP
fbem-31714	105	11	2024	2024	NUM
fbem-31714	105	12	,	,	PUNCT
fbem-31714	105	13	after	after	ADP
fbem-31714	105	14	policy	policy	NOUN
fbem-31714	105	15	optimization	optimization	NOUN
fbem-31714	105	16	,	,	PUNCT
fbem-31714	105	17	the	the	DET
fbem-31714	105	18	median	median	NOUN
fbem-31714	105	19	per	per	ADP
fbem-31714	105	20	capita	capita	X
fbem-31714	105	21	disposable	disposable	ADJ
fbem-31714	105	22	income	income	NOUN
fbem-31714	105	23	of	of	ADP
fbem-31714	105	24	residents	resident	NOUN
fbem-31714	105	25	in	in	ADP
fbem-31714	105	26	china	china	PROPN
fbem-31714	105	27	reached	reach	VERB
fbem-31714	105	28	34707	34707	NUM
fbem-31714	105	29	yuan	yuan	NOUN
fbem-31714	105	30	,	,	PUNCT
fbem-31714	105	31	and	and	CCONJ
fbem-31714	105	32	the	the	DET
fbem-31714	105	33	engel	engel	PROPN
fbem-31714	105	34	coefficient	coefficient	NOUN
fbem-31714	105	35	of	of	ADP
fbem-31714	105	36	related	related	ADJ
fbem-31714	105	37	households	household	NOUN
fbem-31714	105	38	decreased	decrease	VERB
fbem-31714	105	39	by	by	ADP
fbem-31714	105	40	3.4	3.4	NUM
fbem-31714	105	41	percentage	percentage	NOUN
fbem-31714	105	42	points	point	NOUN
fbem-31714	105	43	,	,	PUNCT
fbem-31714	105	44	fully	fully	ADV
fbem-31714	105	45	reflecting	reflect	VERB
fbem-31714	105	46	its	its	PRON
fbem-31714	105	47	regulatory	regulatory	ADJ
fbem-31714	105	48	effectiveness	effectiveness	NOUN
fbem-31714	105	49	.	.	PUNCT
fbem-31714	106	1	at	at	ADP
fbem-31714	106	2	the	the	DET
fbem-31714	106	3	same	same	ADJ
fbem-31714	106	4	time	time	NOUN
fbem-31714	106	5	,	,	PUNCT
fbem-31714	106	6	we	we	PRON
fbem-31714	106	7	should	should	AUX
fbem-31714	106	8	also	also	ADV
fbem-31714	106	9	recognize	recognize	VERB
fbem-31714	106	10	that	that	SCONJ
fbem-31714	106	11	our	our	PRON
fbem-31714	106	12	institutional	institutional	ADJ
fbem-31714	106	13	practices	practice	NOUN
fbem-31714	106	14	still	still	ADV
fbem-31714	106	15	face	face	VERB
fbem-31714	106	16	challenges	challenge	NOUN
fbem-31714	106	17	.	.	PUNCT
fbem-31714	107	1	the	the	DET
fbem-31714	107	2	empirical	empirical	ADJ
fbem-31714	107	3	research	research	NOUN
fbem-31714	107	4	based	base	VERB
fbem-31714	107	5	on	on	ADP
fbem-31714	107	6	cfps2020	cfps2020	PROPN
fbem-31714	107	7	data	datum	NOUN
fbem-31714	107	8	in	in	ADP
fbem-31714	107	9	"	"	PUNCT
fbem-31714	107	10	research	research	NOUN
fbem-31714	107	11	on	on	ADP
fbem-31714	107	12	the	the	DET
fbem-31714	107	13	optimization	optimization	NOUN
fbem-31714	107	14	of	of	ADP
fbem-31714	107	15	the	the	DET
fbem-31714	107	16	special	special	ADJ
fbem-31714	107	17	additional	additional	ADJ
fbem-31714	107	18	deduction	deduction	NOUN
fbem-31714	107	19	policy	policy	NOUN
fbem-31714	107	20	for	for	ADP
fbem-31714	107	21	personal	personal	ADJ
fbem-31714	107	22	income	income	NOUN
fbem-31714	107	23	tax	tax	NOUN
fbem-31714	107	24	for	for	ADP
fbem-31714	107	25	elderly	elderly	ADJ
fbem-31714	107	26	care	care	NOUN
fbem-31714	107	27	"	"	PUNCT
fbem-31714	107	28	(	(	PUNCT
fbem-31714	107	29	huang	huang	PROPN
fbem-31714	107	30	chunyuan	chunyuan	PROPN
fbem-31714	107	31	,	,	PUNCT
fbem-31714	107	32	li	li	PROPN
fbem-31714	107	33	yuanyu	yuanyu	PROPN
fbem-31714	107	34	,	,	PUNCT
fbem-31714	107	35	he	he	PRON
fbem-31714	107	36	tianqi	tianqi	VERB
fbem-31714	107	37	,	,	PUNCT
fbem-31714	107	38	2025	2025	NUM
fbem-31714	107	39	)	)	PUNCT
fbem-31714	107	40	shows	show	VERB
fbem-31714	107	41	that	that	SCONJ
fbem-31714	107	42	the	the	DET
fbem-31714	107	43	current	current	ADJ
fbem-31714	107	44	deduction	deduction	NOUN
fbem-31714	107	45	model	model	NOUN
fbem-31714	107	46	for	for	ADP
fbem-31714	107	47	elderly	elderly	ADJ
fbem-31714	107	48	care	care	NOUN
fbem-31714	107	49	in	in	ADP
fbem-31714	107	50	china	china	PROPN
fbem-31714	107	51	has	have	AUX
fbem-31714	107	52	resulted	result	VERB
fbem-31714	107	53	in	in	ADP
fbem-31714	107	54	a	a	DET
fbem-31714	107	55	47.3	47.3	NUM
fbem-31714	107	56	%	%	NOUN
fbem-31714	107	57	benefit	benefit	NOUN
fbem-31714	107	58	rate	rate	NOUN
fbem-31714	107	59	for	for	ADP
fbem-31714	107	60	high	high	ADJ
fbem-31714	107	61	-	-	PUNCT
fbem-31714	107	62	income	income	NOUN
fbem-31714	107	63	groups	group	NOUN
fbem-31714	107	64	.	.	PUNCT
fbem-31714	108	1	in	in	ADP
fbem-31714	108	2	addition	addition	NOUN
fbem-31714	108	3	,	,	PUNCT
fbem-31714	108	4	the	the	DET
fbem-31714	108	5	paper	paper	NOUN
fbem-31714	108	6	also	also	ADV
fbem-31714	108	7	points	point	VERB
fbem-31714	108	8	out	out	ADP
fbem-31714	108	9	that	that	SCONJ
fbem-31714	108	10	the	the	DET
fbem-31714	108	11	current	current	ADJ
fbem-31714	108	12	personal	personal	ADJ
fbem-31714	108	13	income	income	NOUN
fbem-31714	108	14	tax	tax	NOUN
fbem-31714	108	15	special	special	ADJ
fbem-31714	108	16	additional	additional	ADJ
fbem-31714	108	17	deduction	deduction	NOUN
fbem-31714	108	18	policy	policy	NOUN
fbem-31714	108	19	for	for	ADP
fbem-31714	108	20	supporting	support	VERB
fbem-31714	108	21	the	the	DET
fbem-31714	108	22	elderly	elderly	ADJ
fbem-31714	108	23	in	in	ADP
fbem-31714	108	24	china	china	PROPN
fbem-31714	108	25	has	have	VERB
fbem-31714	108	26	to	to	PART
fbem-31714	108	27	some	some	DET
fbem-31714	108	28	extent	extent	NOUN
fbem-31714	108	29	widened	widen	VERB
fbem-31714	108	30	the	the	DET
fbem-31714	108	31	income	income	NOUN
fbem-31714	108	32	distribution	distribution	NOUN
fbem-31714	108	33	gap	gap	NOUN
fbem-31714	108	34	among	among	ADP
fbem-31714	108	35	residents	resident	NOUN
fbem-31714	108	36	[	[	X
fbem-31714	108	37	9	9	NUM
fbem-31714	108	38	]	]	PUNCT
fbem-31714	108	39	.	.	PUNCT
fbem-31714	109	1	therefore	therefore	ADV
fbem-31714	109	2	,	,	PUNCT
fbem-31714	109	3	looking	look	VERB
fbem-31714	109	4	ahead	ahead	ADV
fbem-31714	109	5	to	to	ADP
fbem-31714	109	6	the	the	DET
fbem-31714	109	7	future	future	NOUN
fbem-31714	109	8	,	,	PUNCT
fbem-31714	109	9	we	we	PRON
fbem-31714	109	10	need	need	VERB
fbem-31714	109	11	to	to	PART
fbem-31714	109	12	continuously	continuously	ADV
fbem-31714	109	13	improve	improve	VERB
fbem-31714	109	14	the	the	DET
fbem-31714	109	15	special	special	ADJ
fbem-31714	109	16	additional	additional	ADJ
fbem-31714	109	17	deduction	deduction	NOUN
fbem-31714	109	18	system	system	NOUN
fbem-31714	109	19	for	for	ADP
fbem-31714	109	20	personal	personal	ADJ
fbem-31714	109	21	income	income	NOUN
fbem-31714	109	22	tax	tax	NOUN
fbem-31714	109	23	,	,	PUNCT
fbem-31714	109	24	so	so	SCONJ
fbem-31714	109	25	that	that	SCONJ
fbem-31714	109	26	it	it	PRON
fbem-31714	109	27	evolves	evolve	VERB
fbem-31714	109	28	towards	towards	ADP
fbem-31714	109	29	a	a	DET
fbem-31714	109	30	more	more	ADV
fbem-31714	109	31	precise	precise	ADJ
fbem-31714	109	32	,	,	PUNCT
fbem-31714	109	33	fair	fair	ADJ
fbem-31714	109	34	,	,	PUNCT
fbem-31714	109	35	and	and	CCONJ
fbem-31714	109	36	efficient	efficient	ADJ
fbem-31714	109	37	direction	direction	NOUN
fbem-31714	109	38	,	,	PUNCT
fbem-31714	109	39	providing	provide	VERB
fbem-31714	109	40	stronger	strong	ADJ
fbem-31714	109	41	tax	tax	NOUN
fbem-31714	109	42	support	support	NOUN
fbem-31714	109	43	for	for	ADP
fbem-31714	109	44	common	common	ADJ
fbem-31714	109	45	prosperity	prosperity	NOUN
fbem-31714	109	46	.	.	PUNCT
fbem-31714	110	1	3.2	3.2	NUM
fbem-31714	110	2	.	.	PUNCT
fbem-31714	111	1	social	social	ADJ
fbem-31714	111	2	equity	equity	NOUN
fbem-31714	111	3	protection	protection	NOUN
fbem-31714	111	4	:	:	PUNCT
fbem-31714	111	5	the	the	DET
fbem-31714	111	6	practical	practical	ADJ
fbem-31714	111	7	manifestation	manifestation	NOUN
fbem-31714	111	8	of	of	ADP
fbem-31714	111	9	the	the	DET
fbem-31714	111	10	principle	principle	NOUN
fbem-31714	111	11	of	of	ADP
fbem-31714	111	12	tax	tax	NOUN
fbem-31714	111	13	fairness	fairness	NOUN
fbem-31714	111	14	3.2.1	3.2.1	NUM
fbem-31714	111	15	.	.	PUNCT
fbem-31714	112	1	consideration	consideration	NOUN
fbem-31714	112	2	of	of	ADP
fbem-31714	112	3	family	family	NOUN
fbem-31714	112	4	burden	burden	NOUN
fbem-31714	112	5	and	and	CCONJ
fbem-31714	112	6	fair	fair	ADJ
fbem-31714	112	7	distribution	distribution	NOUN
fbem-31714	112	8	in	in	ADP
fbem-31714	112	9	"	"	PUNCT
fbem-31714	112	10	the	the	DET
fbem-31714	112	11	application	application	NOUN
fbem-31714	112	12	of	of	ADP
fbem-31714	112	13	tax	tax	NOUN
fbem-31714	112	14	principles	principle	NOUN
fbem-31714	112	15	and	and	CCONJ
fbem-31714	112	16	common	common	ADJ
fbem-31714	112	17	prosperity	prosperity	NOUN
fbem-31714	112	18	:	:	PUNCT
fbem-31714	112	19	an	an	DET
fbem-31714	112	20	analysis	analysis	NOUN
fbem-31714	112	21	based	base	VERB
fbem-31714	112	22	on	on	ADP
fbem-31714	112	23	the	the	DET
fbem-31714	112	24	national	national	ADJ
fbem-31714	112	25	income	income	NOUN
fbem-31714	112	26	cycle	cycle	NOUN
fbem-31714	112	27	framework	framework	NOUN
fbem-31714	112	28	"	"	PUNCT
fbem-31714	112	29	(	(	PUNCT
fbem-31714	112	30	lv	lv	PROPN
fbem-31714	112	31	bingyang	bingyang	PROPN
fbem-31714	112	32	,	,	PUNCT
fbem-31714	112	33	guo	guo	PROPN
fbem-31714	112	34	yumeng	yumeng	NOUN
fbem-31714	112	35	,	,	PUNCT
fbem-31714	112	36	2022	2022	NUM
fbem-31714	112	37	)	)	PUNCT
fbem-31714	112	38	,	,	PUNCT
fbem-31714	112	39	it	it	PRON
fbem-31714	112	40	is	be	AUX
fbem-31714	112	41	pointed	point	VERB
fbem-31714	112	42	out	out	ADP
fbem-31714	112	43	that	that	SCONJ
fbem-31714	112	44	in	in	ADP
fbem-31714	112	45	modern	modern	ADJ
fbem-31714	112	46	society	society	NOUN
fbem-31714	112	47	,	,	PUNCT
fbem-31714	112	48	taxation	taxation	NOUN
fbem-31714	112	49	has	have	VERB
fbem-31714	112	50	an	an	DET
fbem-31714	112	51	important	important	ADJ
fbem-31714	112	52	impact	impact	NOUN
fbem-31714	112	53	on	on	ADP
fbem-31714	112	54	economic	economic	ADJ
fbem-31714	112	55	efficiency	efficiency	NOUN
fbem-31714	112	56	and	and	CCONJ
fbem-31714	112	57	social	social	ADJ
fbem-31714	112	58	distribution	distribution	NOUN
fbem-31714	112	59	.	.	PUNCT
fbem-31714	113	1	special	special	ADJ
fbem-31714	113	2	additional	additional	ADJ
fbem-31714	113	3	deductions	deduction	NOUN
fbem-31714	113	4	reflect	reflect	VERB
fbem-31714	113	5	the	the	DET
fbem-31714	113	6	principle	principle	NOUN
fbem-31714	113	7	of	of	ADP
fbem-31714	113	8	"	"	PUNCT
fbem-31714	113	9	capacity	capacity	NOUN
fbem-31714	113	10	fairness	fairness	NOUN
fbem-31714	113	11	"	"	PUNCT
fbem-31714	113	12	by	by	ADP
fbem-31714	113	13	accurately	accurately	ADV
fbem-31714	113	14	adjusting	adjust	VERB
fbem-31714	113	15	income	income	NOUN
fbem-31714	113	16	distribution	distribution	NOUN
fbem-31714	113	17	,	,	PUNCT
fbem-31714	113	18	and	and	CCONJ
fbem-31714	113	19	are	be	AUX
fbem-31714	113	20	in	in	ADP
fbem-31714	113	21	line	line	NOUN
fbem-31714	113	22	with	with	ADP
fbem-31714	113	23	the	the	DET
fbem-31714	113	24	goal	goal	NOUN
fbem-31714	113	25	of	of	ADP
fbem-31714	113	26	"	"	PUNCT
fbem-31714	113	27	opportunity	opportunity	NOUN
fbem-31714	113	28	fairness	fairness	NOUN
fbem-31714	113	29	and	and	CCONJ
fbem-31714	113	30	outcome	outcome	NOUN
fbem-31714	113	31	fairness	fairness	NOUN
fbem-31714	113	32	"	"	PUNCT
fbem-31714	113	33	for	for	ADP
fbem-31714	113	34	common	common	ADJ
fbem-31714	113	35	prosperity	prosperity	NOUN
fbem-31714	113	36	[	[	X
fbem-31714	113	37	10	10	NUM
fbem-31714	113	38	]	]	PUNCT
fbem-31714	113	39	.	.	PUNCT
fbem-31714	114	1	taking	take	VERB
fbem-31714	114	2	the	the	DET
fbem-31714	114	3	deduction	deduction	NOUN
fbem-31714	114	4	of	of	ADP
fbem-31714	114	5	major	major	ADJ
fbem-31714	114	6	illness	illness	NOUN
fbem-31714	114	7	medical	medical	ADJ
fbem-31714	114	8	expenses	expense	NOUN
fbem-31714	114	9	as	as	ADP
fbem-31714	114	10	an	an	DET
fbem-31714	114	11	example	example	NOUN
fbem-31714	114	12	,	,	PUNCT
fbem-31714	114	13	according	accord	VERB
fbem-31714	114	14	to	to	ADP
fbem-31714	114	15	data	datum	NOUN
fbem-31714	114	16	from	from	ADP
fbem-31714	114	17	the	the	DET
fbem-31714	114	18	national	national	PROPN
fbem-31714	114	19	bureau	bureau	PROPN
fbem-31714	114	20	of	of	ADP
fbem-31714	114	21	statistics	statistic	NOUN
fbem-31714	114	22	in	in	ADP
fbem-31714	114	23	2024	2024	NUM
fbem-31714	114	24	,	,	PUNCT
fbem-31714	114	25	the	the	DET
fbem-31714	114	26	per	per	ADP
fbem-31714	114	27	capita	capita	X
fbem-31714	114	28	healthcare	healthcare	NOUN
fbem-31714	114	29	expenditure	expenditure	NOUN
fbem-31714	114	30	of	of	ADP
fbem-31714	114	31	rural	rural	ADJ
fbem-31714	114	32	residents	resident	NOUN
fbem-31714	114	33	reached	reach	VERB
fbem-31714	114	34	2012	2012	NUM
fbem-31714	114	35	yuan	yuan	NOUN
fbem-31714	114	36	,	,	PUNCT
fbem-31714	114	37	accounting	account	VERB
fbem-31714	114	38	for	for	ADP
fbem-31714	114	39	10.44	10.44	NUM
fbem-31714	114	40	%	%	NOUN
fbem-31714	114	41	of	of	ADP
fbem-31714	114	42	consumption	consumption	NOUN
fbem-31714	114	43	expenditure	expenditure	NOUN
fbem-31714	114	44	,	,	PUNCT
fbem-31714	114	45	which	which	PRON
fbem-31714	114	46	is	be	AUX
fbem-31714	114	47	1.98	1.98	NUM
fbem-31714	114	48	%	%	NOUN
fbem-31714	114	49	higher	high	ADJ
fbem-31714	114	50	than	than	ADP
fbem-31714	114	51	the	the	DET
fbem-31714	114	52	per	per	ADP
fbem-31714	114	53	capita	capita	X
fbem-31714	114	54	healthcare	healthcare	NOUN
fbem-31714	114	55	expenditure	expenditure	NOUN
fbem-31714	114	56	of	of	ADP
fbem-31714	114	57	urban	urban	ADJ
fbem-31714	114	58	residents	resident	NOUN
fbem-31714	114	59	.	.	PUNCT
fbem-31714	115	1	the	the	DET
fbem-31714	115	2	2025	2025	NUM
fbem-31714	115	3	report	report	NOUN
fbem-31714	115	4	of	of	ADP
fbem-31714	115	5	the	the	DET
fbem-31714	115	6	tax	tax	NOUN
fbem-31714	115	7	department	department	NOUN
fbem-31714	115	8	of	of	ADP
fbem-31714	115	9	the	the	DET
fbem-31714	115	10	ministry	ministry	PROPN
fbem-31714	115	11	of	of	ADP
fbem-31714	115	12	finance	finance	PROPN
fbem-31714	115	13	points	point	VERB
fbem-31714	115	14	out	out	ADP
fbem-31714	115	15	that	that	SCONJ
fbem-31714	115	16	this	this	DET
fbem-31714	115	17	policy	policy	NOUN
fbem-31714	115	18	will	will	AUX
fbem-31714	115	19	provide	provide	VERB
fbem-31714	115	20	actual	actual	ADJ
fbem-31714	115	21	deductions	deduction	NOUN
fbem-31714	115	22	for	for	ADP
fbem-31714	115	23	medical	medical	ADJ
fbem-31714	115	24	expenses	expense	NOUN
fbem-31714	115	25	exceeding	exceed	VERB
fbem-31714	115	26	15000	15000	NUM
fbem-31714	115	27	yuan	yuan	NOUN
fbem-31714	115	28	.	.	PUNCT
fbem-31714	116	1	by	by	ADP
fbem-31714	116	2	2025	2025	NUM
fbem-31714	116	3	,	,	PUNCT
fbem-31714	116	4	it	it	PRON
fbem-31714	116	5	will	will	AUX
fbem-31714	116	6	reduce	reduce	VERB
fbem-31714	116	7	taxes	taxis	NOUN
fbem-31714	116	8	by	by	ADP
fbem-31714	116	9	an	an	DET
fbem-31714	116	10	average	average	NOUN
fbem-31714	116	11	of	of	ADP
fbem-31714	116	12	3500	3500	NUM
fbem-31714	116	13	yuan	yuan	NOUN
fbem-31714	116	14	per	per	ADP
fbem-31714	116	15	year	year	NOUN
fbem-31714	116	16	for	for	ADP
fbem-31714	116	17	12	12	NUM
fbem-31714	116	18	million	million	NUM
fbem-31714	116	19	households	household	NOUN
fbem-31714	116	20	,	,	PUNCT
fbem-31714	116	21	effectively	effectively	ADV
fbem-31714	116	22	reducing	reduce	VERB
fbem-31714	116	23	the	the	DET
fbem-31714	116	24	risk	risk	NOUN
fbem-31714	116	25	of	of	ADP
fbem-31714	116	26	poverty	poverty	NOUN
fbem-31714	116	27	caused	cause	VERB
fbem-31714	116	28	by	by	ADP
fbem-31714	116	29	illness	illness	NOUN
fbem-31714	116	30	.	.	PUNCT
fbem-31714	117	1	table	table	NOUN
fbem-31714	117	2	1	1	NUM
fbem-31714	117	3	.	.	PUNCT
fbem-31714	118	1	per	per	ADP
fbem-31714	118	2	capita	capita	X
fbem-31714	118	3	healthcare	healthcare	NOUN
fbem-31714	118	4	expenditure	expenditure	NOUN
fbem-31714	118	5	and	and	CCONJ
fbem-31714	118	6	consumption	consumption	NOUN
fbem-31714	118	7	expenditure	expenditure	NOUN
fbem-31714	118	8	in	in	ADP
fbem-31714	118	9	urban	urban	ADJ
fbem-31714	118	10	and	and	CCONJ
fbem-31714	118	11	rural	rural	ADJ
fbem-31714	118	12	areas	area	NOUN
fbem-31714	118	13	over	over	ADP
fbem-31714	118	14	the	the	DET
fbem-31714	118	15	past	past	ADJ
fbem-31714	118	16	five	five	NUM
fbem-31714	118	17	years	year	NOUN
fbem-31714	118	18	year	year	NOUN
fbem-31714	118	19	per	per	ADP
fbem-31714	118	20	capita	capita	X
fbem-31714	118	21	healthcare	healthcare	NOUN
fbem-31714	118	22	expenditure	expenditure	NOUN
fbem-31714	118	23	for	for	ADP
fbem-31714	118	24	urban	urban	ADJ
fbem-31714	118	25	residents	resident	NOUN
fbem-31714	118	26	(	(	PUNCT
fbem-31714	118	27	yuan	yuan	NOUN
fbem-31714	118	28	)	)	PUNCT
fbem-31714	118	29	per	per	ADP
fbem-31714	118	30	capita	capita	X
fbem-31714	118	31	consumption	consumption	NOUN
fbem-31714	118	32	expenditure	expenditure	NOUN
fbem-31714	118	33	of	of	ADP
fbem-31714	118	34	town	town	NOUN
fbem-31714	118	35	residents	resident	NOUN
fbem-31714	118	36	(	(	PUNCT
fbem-31714	118	37	yuan	yuan	NOUN
fbem-31714	118	38	)	)	PUNCT
fbem-31714	118	39	per	per	ADP
fbem-31714	118	40	capita	capita	X
fbem-31714	118	41	healthcare	healthcare	NOUN
fbem-31714	118	42	expenditure	expenditure	NOUN
fbem-31714	118	43	for	for	ADP
fbem-31714	118	44	rural	rural	ADJ
fbem-31714	118	45	residents	resident	NOUN
fbem-31714	118	46	(	(	PUNCT
fbem-31714	118	47	yuan	yuan	NOUN
fbem-31714	118	48	)	)	PUNCT
fbem-31714	118	49	per	per	ADP
fbem-31714	118	50	capita	capita	X
fbem-31714	118	51	consumption	consumption	NOUN
fbem-31714	118	52	expenditure	expenditure	NOUN
fbem-31714	118	53	of	of	ADP
fbem-31714	118	54	rural	rural	ADJ
fbem-31714	118	55	residents	resident	NOUN
fbem-31714	118	56	(	(	PUNCT
fbem-31714	118	57	yuan	yuan	NOUN
fbem-31714	118	58	)	)	PUNCT
fbem-31714	118	59	per	per	ADP
fbem-31714	118	60	capita	capita	X
fbem-31714	118	61	healthcare	healthcare	NOUN
fbem-31714	118	62	expenditure	expenditure	NOUN
fbem-31714	118	63	of	of	ADP
fbem-31714	118	64	urban	urban	ADJ
fbem-31714	118	65	residents	resident	NOUN
fbem-31714	118	66	as	as	ADP
fbem-31714	118	67	a	a	DET
fbem-31714	118	68	percentage	percentage	NOUN
fbem-31714	118	69	of	of	ADP
fbem-31714	118	70	consumption	consumption	NOUN
fbem-31714	118	71	expenditure	expenditure	NOUN
fbem-31714	118	72	per	per	ADP
fbem-31714	118	73	capita	capita	X
fbem-31714	118	74	healthcare	healthcare	NOUN
fbem-31714	118	75	expenditure	expenditure	NOUN
fbem-31714	118	76	of	of	ADP
fbem-31714	118	77	rural	rural	ADJ
fbem-31714	118	78	residents	resident	NOUN
fbem-31714	118	79	as	as	ADP
fbem-31714	118	80	a	a	DET
fbem-31714	118	81	percentage	percentage	NOUN
fbem-31714	118	82	of	of	ADP
fbem-31714	118	83	consumption	consumption	NOUN
fbem-31714	118	84	expenditure	expenditure	NOUN
fbem-31714	118	85	2020	2020	NUM
fbem-31714	118	86	2172	2172	NUM
fbem-31714	118	87	27007	27007	NUM
fbem-31714	118	88	1418	1418	NUM
fbem-31714	118	89	13713	13713	NUM
fbem-31714	118	90	8.04	8.04	NUM
fbem-31714	118	91	%	%	NOUN
fbem-31714	118	92	10.34	10.34	NUM
fbem-31714	118	93	%	%	NOUN
fbem-31714	118	94	2021	2021	NUM
fbem-31714	118	95	2521	2521	NUM
fbem-31714	118	96	30307	30307	NUM
fbem-31714	118	97	1580	1580	NUM
fbem-31714	118	98	15916	15916	NUM
fbem-31714	118	99	8.32	8.32	NUM
fbem-31714	118	100	%	%	NOUN
fbem-31714	118	101	9.93	9.93	NUM
fbem-31714	118	102	%	%	NOUN
fbem-31714	118	103	2022	2022	NUM
fbem-31714	118	104	2481	2481	NUM
fbem-31714	118	105	30391	30391	NUM
fbem-31714	118	106	1632	1632	NUM
fbem-31714	118	107	16632	16632	NUM
fbem-31714	118	108	8.16	8.16	NUM
fbem-31714	118	109	%	%	NOUN
fbem-31714	118	110	9.81	9.81	NUM
fbem-31714	118	111	%	%	NOUN
fbem-31714	118	112	2023	2023	NUM
fbem-31714	118	113	2850	2850	NUM
fbem-31714	118	114	32994	32994	NUM
fbem-31714	118	115	1916	1916	NUM
fbem-31714	118	116	18175	18175	NUM
fbem-31714	118	117	8.64	8.64	NUM
fbem-31714	118	118	%	%	NOUN
fbem-31714	118	119	10.54	10.54	NUM
fbem-31714	118	120	%	%	NOUN
fbem-31714	118	121	2024	2024	NUM
fbem-31714	118	122	2925	2925	NUM
fbem-31714	118	123	34557	34557	NUM
fbem-31714	118	124	2012	2012	NUM
fbem-31714	118	125	19280	19280	NUM
fbem-31714	118	126	8.46	8.46	NUM
fbem-31714	118	127	%	%	NOUN
fbem-31714	118	128	10.44	10.44	NUM
fbem-31714	118	129	%	%	NOUN
fbem-31714	118	130	according	accord	VERB
fbem-31714	118	131	to	to	ADP
fbem-31714	118	132	"	"	PUNCT
fbem-31714	118	133	research	research	NOUN
fbem-31714	118	134	on	on	ADP
fbem-31714	118	135	the	the	DET
fbem-31714	118	136	legal	legal	ADJ
fbem-31714	118	137	system	system	NOUN
fbem-31714	118	138	of	of	ADP
fbem-31714	118	139	personal	personal	ADJ
fbem-31714	118	140	income	income	NOUN
fbem-31714	118	141	tax	tax	NOUN
fbem-31714	118	142	special	special	ADJ
fbem-31714	118	143	additional	additional	ADJ
fbem-31714	118	144	deduction	deduction	NOUN
fbem-31714	118	145	from	from	ADP
fbem-31714	118	146	the	the	DET
fbem-31714	118	147	perspective	perspective	NOUN
fbem-31714	118	148	of	of	ADP
fbem-31714	118	149	tax	tax	NOUN
fbem-31714	118	150	equity	equity	NOUN
fbem-31714	118	151	"	"	PUNCT
fbem-31714	118	152	(	(	PUNCT
fbem-31714	118	153	xu	xu	INTJ
fbem-31714	118	154	peijiao	peijiao	NOUN
fbem-31714	118	155	,	,	PUNCT
fbem-31714	118	156	2024	2024	NUM
fbem-31714	118	157	)	)	PUNCT
fbem-31714	118	158	,	,	PUNCT
fbem-31714	118	159	the	the	DET
fbem-31714	118	160	policy	policy	NOUN
fbem-31714	118	161	of	of	ADP
fbem-31714	118	162	personal	personal	ADJ
fbem-31714	118	163	income	income	NOUN
fbem-31714	118	164	tax	tax	NOUN
fbem-31714	118	165	special	special	ADJ
fbem-31714	118	166	additional	additional	ADJ
fbem-31714	118	167	deduction	deduction	NOUN
fbem-31714	118	168	takes	take	VERB
fbem-31714	118	169	households	household	NOUN
fbem-31714	118	170	as	as	ADP
fbem-31714	118	171	the	the	DET
fbem-31714	118	172	basic	basic	ADJ
fbem-31714	118	173	analysis	analysis	NOUN
fbem-31714	118	174	object	object	NOUN
fbem-31714	118	175	,	,	PUNCT
fbem-31714	118	176	which	which	PRON
fbem-31714	118	177	can	can	AUX
fbem-31714	118	178	distinguish	distinguish	VERB
fbem-31714	118	179	the	the	DET
fbem-31714	118	180	expenditure	expenditure	NOUN
fbem-31714	118	181	pressure	pressure	NOUN
fbem-31714	118	182	of	of	ADP
fbem-31714	118	183	different	different	ADJ
fbem-31714	118	184	households	household	NOUN
fbem-31714	118	185	and	and	CCONJ
fbem-31714	118	186	make	make	VERB
fbem-31714	118	187	the	the	DET
fbem-31714	118	188	distribution	distribution	NOUN
fbem-31714	118	189	of	of	ADP
fbem-31714	118	190	tax	tax	NOUN
fbem-31714	118	191	burden	burden	NOUN
fbem-31714	118	192	more	more	ADV
fbem-31714	118	193	in	in	ADP
fbem-31714	118	194	line	line	NOUN
fbem-31714	118	195	with	with	ADP
fbem-31714	118	196	actual	actual	ADJ
fbem-31714	118	197	economic	economic	ADJ
fbem-31714	118	198	capacity	capacity	NOUN
fbem-31714	118	199	[	[	X
fbem-31714	118	200	11	11	NUM
fbem-31714	118	201	]	]	PUNCT
fbem-31714	118	202	.	.	PUNCT
fbem-31714	119	1	for	for	ADP
fbem-31714	119	2	example	example	NOUN
fbem-31714	119	3	,	,	PUNCT
fbem-31714	119	4	the	the	DET
fbem-31714	119	5	medical	medical	ADJ
fbem-31714	119	6	deduction	deduction	NOUN
fbem-31714	119	7	for	for	ADP
fbem-31714	119	8	major	major	ADJ
fbem-31714	119	9	illnesses	illness	NOUN
fbem-31714	119	10	provides	provide	VERB
fbem-31714	119	11	additional	additional	ADJ
fbem-31714	119	12	deductions	deduction	NOUN
fbem-31714	119	13	for	for	ADP
fbem-31714	119	14	families	family	NOUN
fbem-31714	119	15	whose	whose	DET
fbem-31714	119	16	medical	medical	ADJ
fbem-31714	119	17	expenses	expense	NOUN
fbem-31714	119	18	exceed	exceed	VERB
fbem-31714	119	19	a	a	DET
fbem-31714	119	20	certain	certain	ADJ
fbem-31714	119	21	limit	limit	NOUN
fbem-31714	119	22	,	,	PUNCT
fbem-31714	119	23	alleviating	alleviate	VERB
fbem-31714	119	24	their	their	PRON
fbem-31714	119	25	economic	economic	ADJ
fbem-31714	119	26	pressure	pressure	NOUN
fbem-31714	119	27	caused	cause	VERB
fbem-31714	119	28	by	by	ADP
fbem-31714	119	29	illness	illness	NOUN
fbem-31714	119	30	and	and	CCONJ
fbem-31714	119	31	ensuring	ensure	VERB
fbem-31714	119	32	the	the	DET
fbem-31714	119	33	bottom	bottom	ADJ
fbem-31714	119	34	line	line	NOUN
fbem-31714	119	35	of	of	ADP
fbem-31714	119	36	people	people	NOUN
fbem-31714	119	37	's	's	PART
fbem-31714	119	38	livelihood	livelihood	NOUN
fbem-31714	119	39	.	.	PUNCT
fbem-31714	120	1	from	from	ADP
fbem-31714	120	2	the	the	DET
fbem-31714	120	3	perspective	perspective	NOUN
fbem-31714	120	4	of	of	ADP
fbem-31714	120	5	the	the	DET
fbem-31714	120	6	concept	concept	NOUN
fbem-31714	120	7	of	of	ADP
fbem-31714	120	8	"	"	PUNCT
fbem-31714	120	9	sharing	share	VERB
fbem-31714	120	10	the	the	DET
fbem-31714	120	11	fruits	fruit	NOUN
fbem-31714	120	12	of	of	ADP
fbem-31714	120	13	development	development	NOUN
fbem-31714	120	14	"	"	PUNCT
fbem-31714	120	15	in	in	ADP
fbem-31714	120	16	the	the	DET
fbem-31714	120	17	context	context	NOUN
fbem-31714	120	18	of	of	ADP
fbem-31714	120	19	common	common	ADJ
fbem-31714	120	20	prosperity	prosperity	NOUN
fbem-31714	120	21	,	,	PUNCT
fbem-31714	120	22	this	this	DET
fbem-31714	120	23	policy	policy	NOUN
fbem-31714	120	24	ensures	ensure	VERB
fbem-31714	120	25	a	a	DET
fbem-31714	120	26	fair	fair	ADJ
fbem-31714	120	27	tax	tax	NOUN
fbem-31714	120	28	burden	burden	NOUN
fbem-31714	120	29	120	120	NUM
fbem-31714	120	30	for	for	ADP
fbem-31714	120	31	different	different	ADJ
fbem-31714	120	32	families	family	NOUN
fbem-31714	120	33	,	,	PUNCT
fbem-31714	120	34	resulting	result	VERB
fbem-31714	120	35	in	in	ADP
fbem-31714	120	36	a	a	DET
fbem-31714	120	37	more	more	ADV
fbem-31714	120	38	balanced	balanced	ADJ
fbem-31714	120	39	coverage	coverage	NOUN
fbem-31714	120	40	of	of	ADP
fbem-31714	120	41	social	social	ADJ
fbem-31714	120	42	development	development	NOUN
fbem-31714	120	43	achievements	achievement	NOUN
fbem-31714	120	44	for	for	ADP
fbem-31714	120	45	the	the	DET
fbem-31714	120	46	entire	entire	ADJ
fbem-31714	120	47	population	population	NOUN
fbem-31714	120	48	.	.	PUNCT
fbem-31714	121	1	in	in	ADP
fbem-31714	121	2	the	the	DET
fbem-31714	121	3	dimension	dimension	NOUN
fbem-31714	121	4	of	of	ADP
fbem-31714	121	5	social	social	ADJ
fbem-31714	121	6	equity	equity	NOUN
fbem-31714	121	7	protection	protection	NOUN
fbem-31714	121	8	,	,	PUNCT
fbem-31714	121	9	the	the	DET
fbem-31714	121	10	special	special	ADJ
fbem-31714	121	11	additional	additional	ADJ
fbem-31714	121	12	deduction	deduction	NOUN
fbem-31714	121	13	policy	policy	NOUN
fbem-31714	121	14	has	have	AUX
fbem-31714	121	15	built	build	VERB
fbem-31714	121	16	a	a	DET
fbem-31714	121	17	tax	tax	NOUN
fbem-31714	121	18	environment	environment	NOUN
fbem-31714	121	19	of	of	ADP
fbem-31714	121	20	"	"	PUNCT
fbem-31714	121	21	capacity	capacity	NOUN
fbem-31714	121	22	fairness	fairness	NOUN
fbem-31714	121	23	"	"	PUNCT
fbem-31714	121	24	.	.	PUNCT
fbem-31714	122	1	the	the	PRON
fbem-31714	122	2	heavier	heavy	ADJ
fbem-31714	122	3	the	the	DET
fbem-31714	122	4	family	family	NOUN
fbem-31714	122	5	burden	burden	NOUN
fbem-31714	122	6	and	and	CCONJ
fbem-31714	122	7	economic	economic	ADJ
fbem-31714	122	8	pressure	pressure	NOUN
fbem-31714	122	9	,	,	PUNCT
fbem-31714	122	10	the	the	PRON
fbem-31714	122	11	stronger	strong	ADJ
fbem-31714	122	12	the	the	DET
fbem-31714	122	13	deduction	deduction	NOUN
fbem-31714	122	14	,	,	PUNCT
fbem-31714	122	15	which	which	PRON
fbem-31714	122	16	is	be	AUX
fbem-31714	122	17	consistent	consistent	ADJ
fbem-31714	122	18	with	with	ADP
fbem-31714	122	19	the	the	DET
fbem-31714	122	20	pursuit	pursuit	NOUN
fbem-31714	122	21	of	of	ADP
fbem-31714	122	22	common	common	ADJ
fbem-31714	122	23	prosperity	prosperity	NOUN
fbem-31714	122	24	and	and	CCONJ
fbem-31714	122	25	provides	provide	VERB
fbem-31714	122	26	strong	strong	ADJ
fbem-31714	122	27	support	support	NOUN
fbem-31714	122	28	for	for	ADP
fbem-31714	122	29	social	social	ADJ
fbem-31714	122	30	fairness	fairness	NOUN
fbem-31714	122	31	and	and	CCONJ
fbem-31714	122	32	justice	justice	NOUN
fbem-31714	122	33	.	.	PUNCT
fbem-31714	123	1	3.2.2	3.2.2	X
fbem-31714	123	2	.	.	PUNCT
fbem-31714	124	1	the	the	DET
fbem-31714	124	2	social	social	ADJ
fbem-31714	124	3	value	value	NOUN
fbem-31714	124	4	extension	extension	NOUN
fbem-31714	124	5	of	of	ADP
fbem-31714	124	6	policies	policy	NOUN
fbem-31714	124	7	from	from	ADP
fbem-31714	124	8	the	the	DET
fbem-31714	124	9	perspective	perspective	NOUN
fbem-31714	124	10	of	of	ADP
fbem-31714	124	11	overall	overall	ADJ
fbem-31714	124	12	social	social	ADJ
fbem-31714	124	13	development	development	NOUN
fbem-31714	124	14	,	,	PUNCT
fbem-31714	124	15	the	the	DET
fbem-31714	124	16	special	special	ADJ
fbem-31714	124	17	additional	additional	ADJ
fbem-31714	124	18	deduction	deduction	NOUN
fbem-31714	124	19	of	of	ADP
fbem-31714	124	20	personal	personal	ADJ
fbem-31714	124	21	income	income	NOUN
fbem-31714	124	22	tax	tax	NOUN
fbem-31714	124	23	has	have	VERB
fbem-31714	124	24	profound	profound	ADJ
fbem-31714	124	25	value	value	NOUN
fbem-31714	124	26	in	in	ADP
fbem-31714	124	27	ensuring	ensure	VERB
fbem-31714	124	28	fairness	fairness	NOUN
fbem-31714	124	29	.	.	PUNCT
fbem-31714	125	1	the	the	DET
fbem-31714	125	2	research	research	NOUN
fbem-31714	125	3	on	on	ADP
fbem-31714	125	4	the	the	DET
fbem-31714	125	5	reform	reform	NOUN
fbem-31714	125	6	of	of	ADP
fbem-31714	125	7	personal	personal	ADJ
fbem-31714	125	8	income	income	NOUN
fbem-31714	125	9	tax	tax	NOUN
fbem-31714	125	10	in	in	ADP
fbem-31714	125	11	china	china	PROPN
fbem-31714	125	12	from	from	ADP
fbem-31714	125	13	the	the	DET
fbem-31714	125	14	perspective	perspective	NOUN
fbem-31714	125	15	of	of	ADP
fbem-31714	125	16	fairness	fairness	NOUN
fbem-31714	125	17	(	(	PUNCT
fbem-31714	125	18	xie	xie	PROPN
fbem-31714	125	19	fenfang	fenfang	PROPN
fbem-31714	125	20	,	,	PUNCT
fbem-31714	125	21	2020	2020	NUM
fbem-31714	125	22	)	)	PUNCT
fbem-31714	125	23	shows	show	VERB
fbem-31714	125	24	that	that	SCONJ
fbem-31714	125	25	as	as	ADP
fbem-31714	125	26	an	an	DET
fbem-31714	125	27	important	important	ADJ
fbem-31714	125	28	means	mean	NOUN
fbem-31714	125	29	of	of	ADP
fbem-31714	125	30	regulating	regulate	VERB
fbem-31714	125	31	income	income	NOUN
fbem-31714	125	32	distribution	distribution	NOUN
fbem-31714	125	33	and	and	CCONJ
fbem-31714	125	34	promoting	promote	VERB
fbem-31714	125	35	social	social	ADJ
fbem-31714	125	36	equity	equity	NOUN
fbem-31714	125	37	,	,	PUNCT
fbem-31714	125	38	the	the	DET
fbem-31714	125	39	reform	reform	NOUN
fbem-31714	125	40	of	of	ADP
fbem-31714	125	41	personal	personal	ADJ
fbem-31714	125	42	income	income	NOUN
fbem-31714	125	43	tax	tax	NOUN
fbem-31714	125	44	has	have	VERB
fbem-31714	125	45	multiple	multiple	ADJ
fbem-31714	125	46	social	social	ADJ
fbem-31714	125	47	value	value	NOUN
fbem-31714	125	48	extensions	extension	NOUN
fbem-31714	125	49	[	[	X
fbem-31714	125	50	12	12	NUM
fbem-31714	125	51	]	]	PUNCT
fbem-31714	125	52	.	.	PUNCT
fbem-31714	126	1	on	on	ADP
fbem-31714	126	2	the	the	DET
fbem-31714	126	3	one	one	NUM
fbem-31714	126	4	hand	hand	NOUN
fbem-31714	126	5	,	,	PUNCT
fbem-31714	126	6	reform	reform	NOUN
fbem-31714	126	7	can	can	AUX
fbem-31714	126	8	help	help	VERB
fbem-31714	126	9	promote	promote	VERB
fbem-31714	126	10	social	social	ADJ
fbem-31714	126	11	equity	equity	NOUN
fbem-31714	126	12	and	and	CCONJ
fbem-31714	126	13	justice	justice	NOUN
fbem-31714	126	14	.	.	PUNCT
fbem-31714	127	1	by	by	ADP
fbem-31714	127	2	optimizing	optimize	VERB
fbem-31714	127	3	the	the	DET
fbem-31714	127	4	tax	tax	NOUN
fbem-31714	127	5	system	system	NOUN
fbem-31714	127	6	structure	structure	NOUN
fbem-31714	127	7	,	,	PUNCT
fbem-31714	127	8	improving	improve	VERB
fbem-31714	127	9	tax	tax	NOUN
fbem-31714	127	10	rate	rate	NOUN
fbem-31714	127	11	design	design	NOUN
fbem-31714	127	12	,	,	PUNCT
fbem-31714	127	13	and	and	CCONJ
fbem-31714	127	14	strengthening	strengthen	VERB
fbem-31714	127	15	tax	tax	NOUN
fbem-31714	127	16	supervision	supervision	NOUN
fbem-31714	127	17	for	for	ADP
fbem-31714	127	18	high	high	ADJ
fbem-31714	127	19	-	-	PUNCT
fbem-31714	127	20	income	income	NOUN
fbem-31714	127	21	groups	group	NOUN
fbem-31714	127	22	,	,	PUNCT
fbem-31714	127	23	it	it	PRON
fbem-31714	127	24	can	can	AUX
fbem-31714	127	25	effectively	effectively	ADV
fbem-31714	127	26	narrow	narrow	VERB
fbem-31714	127	27	the	the	DET
fbem-31714	127	28	income	income	NOUN
fbem-31714	127	29	gap	gap	NOUN
fbem-31714	127	30	and	and	CCONJ
fbem-31714	127	31	allow	allow	VERB
fbem-31714	127	32	more	more	ADJ
fbem-31714	127	33	people	people	NOUN
fbem-31714	127	34	to	to	PART
fbem-31714	127	35	share	share	VERB
fbem-31714	127	36	the	the	DET
fbem-31714	127	37	fruits	fruit	NOUN
fbem-31714	127	38	of	of	ADP
fbem-31714	127	39	social	social	ADJ
fbem-31714	127	40	development	development	NOUN
fbem-31714	127	41	.	.	PUNCT
fbem-31714	128	1	on	on	ADP
fbem-31714	128	2	the	the	DET
fbem-31714	128	3	other	other	ADJ
fbem-31714	128	4	hand	hand	NOUN
fbem-31714	128	5	,	,	PUNCT
fbem-31714	128	6	the	the	DET
fbem-31714	128	7	reform	reform	NOUN
fbem-31714	128	8	of	of	ADP
fbem-31714	128	9	personal	personal	ADJ
fbem-31714	128	10	income	income	NOUN
fbem-31714	128	11	tax	tax	NOUN
fbem-31714	128	12	is	be	AUX
fbem-31714	128	13	also	also	ADV
fbem-31714	128	14	conducive	conducive	ADJ
fbem-31714	128	15	to	to	ADP
fbem-31714	128	16	improving	improve	VERB
fbem-31714	128	17	the	the	DET
fbem-31714	128	18	tax	tax	NOUN
fbem-31714	128	19	system	system	NOUN
fbem-31714	128	20	,	,	PUNCT
fbem-31714	128	21	making	make	VERB
fbem-31714	128	22	the	the	DET
fbem-31714	128	23	overall	overall	ADJ
fbem-31714	128	24	efficiency	efficiency	NOUN
fbem-31714	128	25	and	and	CCONJ
fbem-31714	128	26	sustainability	sustainability	NOUN
fbem-31714	128	27	of	of	ADP
fbem-31714	128	28	the	the	DET
fbem-31714	128	29	tax	tax	NOUN
fbem-31714	128	30	system	system	NOUN
fbem-31714	128	31	better	well	ADV
fbem-31714	128	32	.	.	PUNCT
fbem-31714	129	1	at	at	ADP
fbem-31714	129	2	the	the	DET
fbem-31714	129	3	same	same	ADJ
fbem-31714	129	4	time	time	NOUN
fbem-31714	129	5	,	,	PUNCT
fbem-31714	129	6	it	it	PRON
fbem-31714	129	7	can	can	AUX
fbem-31714	129	8	also	also	ADV
fbem-31714	129	9	stimulate	stimulate	VERB
fbem-31714	129	10	consumer	consumer	NOUN
fbem-31714	129	11	demand	demand	NOUN
fbem-31714	129	12	and	and	CCONJ
fbem-31714	129	13	promote	promote	VERB
fbem-31714	129	14	economic	economic	ADJ
fbem-31714	129	15	growth	growth	NOUN
fbem-31714	129	16	by	by	ADP
fbem-31714	129	17	reducing	reduce	VERB
fbem-31714	129	18	the	the	DET
fbem-31714	129	19	tax	tax	NOUN
fbem-31714	129	20	burden	burden	NOUN
fbem-31714	129	21	on	on	ADP
fbem-31714	129	22	low	low	ADJ
fbem-31714	129	23	and	and	CCONJ
fbem-31714	129	24	middleincome	middleincome	ADJ
fbem-31714	129	25	groups	group	NOUN
fbem-31714	129	26	.	.	PUNCT
fbem-31714	130	1	in	in	ADP
fbem-31714	130	2	addition	addition	NOUN
fbem-31714	130	3	,	,	PUNCT
fbem-31714	130	4	optimizing	optimize	VERB
fbem-31714	130	5	the	the	DET
fbem-31714	130	6	personal	personal	ADJ
fbem-31714	130	7	income	income	NOUN
fbem-31714	130	8	tax	tax	NOUN
fbem-31714	130	9	system	system	NOUN
fbem-31714	130	10	can	can	AUX
fbem-31714	130	11	help	help	VERB
fbem-31714	130	12	attract	attract	VERB
fbem-31714	130	13	talent	talent	NOUN
fbem-31714	130	14	and	and	CCONJ
fbem-31714	130	15	resource	resource	NOUN
fbem-31714	130	16	inflows	inflow	NOUN
fbem-31714	130	17	,	,	PUNCT
fbem-31714	130	18	and	and	CCONJ
fbem-31714	130	19	enhance	enhance	VERB
fbem-31714	130	20	china	china	PROPN
fbem-31714	130	21	's	's	PART
fbem-31714	130	22	position	position	NOUN
fbem-31714	130	23	in	in	ADP
fbem-31714	130	24	global	global	ADJ
fbem-31714	130	25	competition	competition	NOUN
fbem-31714	130	26	.	.	PUNCT
fbem-31714	131	1	3.3	3.3	NUM
fbem-31714	131	2	.	.	PUNCT
fbem-31714	132	1	economic	economic	ADJ
fbem-31714	132	2	growth	growth	NOUN
fbem-31714	132	3	synergy	synergy	NOUN
fbem-31714	132	4	:	:	PUNCT
fbem-31714	132	5	a	a	DET
fbem-31714	132	6	virtuous	virtuous	ADJ
fbem-31714	132	7	cycle	cycle	NOUN
fbem-31714	132	8	of	of	ADP
fbem-31714	132	9	income	income	NOUN
fbem-31714	132	10	distribution	distribution	NOUN
fbem-31714	132	11	and	and	CCONJ
fbem-31714	132	12	economic	economic	ADJ
fbem-31714	132	13	development	development	NOUN
fbem-31714	132	14	3.3.1	3.3.1	NUM
fbem-31714	132	15	.	.	PUNCT
fbem-31714	133	1	the	the	DET
fbem-31714	133	2	linkage	linkage	NOUN
fbem-31714	133	3	effect	effect	NOUN
fbem-31714	133	4	between	between	ADP
fbem-31714	133	5	consumption	consumption	NOUN
fbem-31714	133	6	and	and	CCONJ
fbem-31714	133	7	investment	investment	NOUN
fbem-31714	133	8	special	special	ADJ
fbem-31714	133	9	additional	additional	ADJ
fbem-31714	133	10	deductions	deduction	NOUN
fbem-31714	133	11	inject	inject	NOUN
fbem-31714	133	12	momentum	momentum	NOUN
fbem-31714	133	13	into	into	ADP
fbem-31714	133	14	economic	economic	ADJ
fbem-31714	133	15	growth	growth	NOUN
fbem-31714	133	16	by	by	ADP
fbem-31714	133	17	regulating	regulate	VERB
fbem-31714	133	18	income	income	NOUN
fbem-31714	133	19	distribution	distribution	NOUN
fbem-31714	133	20	.	.	PUNCT
fbem-31714	134	1	according	accord	VERB
fbem-31714	134	2	to	to	ADP
fbem-31714	134	3	the	the	DET
fbem-31714	134	4	research	research	NOUN
fbem-31714	134	5	on	on	ADP
fbem-31714	134	6	the	the	DET
fbem-31714	134	7	economic	economic	ADJ
fbem-31714	134	8	growth	growth	NOUN
fbem-31714	134	9	effect	effect	NOUN
fbem-31714	134	10	of	of	ADP
fbem-31714	134	11	corporate	corporate	ADJ
fbem-31714	134	12	income	income	NOUN
fbem-31714	134	13	tax	tax	NOUN
fbem-31714	134	14	(	(	PUNCT
fbem-31714	134	15	tian	tian	PROPN
fbem-31714	134	16	xiaoxian	xiaoxian	PROPN
fbem-31714	134	17	,	,	PUNCT
fbem-31714	134	18	2013	2013	NUM
fbem-31714	134	19	)	)	PUNCT
fbem-31714	134	20	,	,	PUNCT
fbem-31714	134	21	the	the	DET
fbem-31714	134	22	middle	middle	ADJ
fbem-31714	134	23	and	and	CCONJ
fbem-31714	134	24	low	low	ADJ
fbem-31714	134	25	-	-	PUNCT
fbem-31714	134	26	income	income	NOUN
fbem-31714	134	27	groups	group	NOUN
fbem-31714	134	28	have	have	VERB
fbem-31714	134	29	more	more	ADV
fbem-31714	134	30	disposable	disposable	ADJ
fbem-31714	134	31	income	income	NOUN
fbem-31714	134	32	due	due	ADP
fbem-31714	134	33	to	to	ADP
fbem-31714	134	34	this	this	DET
fbem-31714	134	35	deduction	deduction	NOUN
fbem-31714	134	36	policy	policy	NOUN
fbem-31714	134	37	,	,	PUNCT
fbem-31714	134	38	and	and	CCONJ
fbem-31714	134	39	they	they	PRON
fbem-31714	134	40	are	be	AUX
fbem-31714	134	41	more	more	ADV
fbem-31714	134	42	willing	willing	ADJ
fbem-31714	134	43	to	to	PART
fbem-31714	134	44	spend	spend	VERB
fbem-31714	134	45	money	money	NOUN
fbem-31714	134	46	on	on	ADP
fbem-31714	134	47	consumption	consumption	NOUN
fbem-31714	134	48	,	,	PUNCT
fbem-31714	134	49	which	which	PRON
fbem-31714	134	50	can	can	AUX
fbem-31714	134	51	effectively	effectively	ADV
fbem-31714	134	52	stimulate	stimulate	VERB
fbem-31714	134	53	domestic	domestic	ADJ
fbem-31714	134	54	demand	demand	NOUN
fbem-31714	134	55	[	[	X
fbem-31714	134	56	13	13	NUM
fbem-31714	134	57	]	]	PUNCT
fbem-31714	134	58	.	.	PUNCT
fbem-31714	135	1	for	for	ADP
fbem-31714	135	2	example	example	NOUN
fbem-31714	135	3	,	,	PUNCT
fbem-31714	135	4	the	the	DET
fbem-31714	135	5	additional	additional	ADJ
fbem-31714	135	6	income	income	NOUN
fbem-31714	135	7	generated	generate	VERB
fbem-31714	135	8	by	by	ADP
fbem-31714	135	9	deducting	deduct	VERB
fbem-31714	135	10	children	child	NOUN
fbem-31714	135	11	's	's	PART
fbem-31714	135	12	education	education	NOUN
fbem-31714	135	13	may	may	AUX
fbem-31714	135	14	be	be	AUX
fbem-31714	135	15	used	use	VERB
fbem-31714	135	16	to	to	PART
fbem-31714	135	17	upgrade	upgrade	VERB
fbem-31714	135	18	education	education	NOUN
fbem-31714	135	19	consumption	consumption	NOUN
fbem-31714	135	20	and	and	CCONJ
fbem-31714	135	21	purchase	purchase	VERB
fbem-31714	135	22	cultural	cultural	ADJ
fbem-31714	135	23	products	product	NOUN
fbem-31714	135	24	,	,	PUNCT
fbem-31714	135	25	thereby	thereby	ADV
fbem-31714	135	26	driving	drive	VERB
fbem-31714	135	27	the	the	DET
fbem-31714	135	28	development	development	NOUN
fbem-31714	135	29	of	of	ADP
fbem-31714	135	30	related	relate	VERB
fbem-31714	135	31	industries	industry	NOUN
fbem-31714	135	32	.	.	PUNCT
fbem-31714	136	1	in	in	ADP
fbem-31714	136	2	addition	addition	NOUN
fbem-31714	136	3	,	,	PUNCT
fbem-31714	136	4	projects	project	NOUN
fbem-31714	136	5	such	such	ADJ
fbem-31714	136	6	as	as	ADP
fbem-31714	136	7	deducting	deduct	VERB
fbem-31714	136	8	housing	housing	NOUN
fbem-31714	136	9	loan	loan	NOUN
fbem-31714	136	10	interest	interest	NOUN
fbem-31714	136	11	can	can	AUX
fbem-31714	136	12	also	also	ADV
fbem-31714	136	13	guide	guide	VERB
fbem-31714	136	14	households	household	NOUN
fbem-31714	136	15	'	'	PART
fbem-31714	136	16	investment	investment	NOUN
fbem-31714	136	17	behavior	behavior	NOUN
fbem-31714	136	18	,	,	PUNCT
fbem-31714	136	19	help	help	VERB
fbem-31714	136	20	the	the	DET
fbem-31714	136	21	real	real	ADJ
fbem-31714	136	22	estate	estate	NOUN
fbem-31714	136	23	market	market	NOUN
fbem-31714	136	24	develop	develop	VERB
fbem-31714	136	25	steadily	steadily	ADV
fbem-31714	136	26	and	and	CCONJ
fbem-31714	136	27	healthily	healthily	ADV
fbem-31714	136	28	,	,	PUNCT
fbem-31714	136	29	and	and	CCONJ
fbem-31714	136	30	provide	provide	VERB
fbem-31714	136	31	a	a	DET
fbem-31714	136	32	foundation	foundation	NOUN
fbem-31714	136	33	for	for	ADP
fbem-31714	136	34	economic	economic	ADJ
fbem-31714	136	35	growth	growth	NOUN
fbem-31714	136	36	.	.	PUNCT
fbem-31714	137	1	this	this	DET
fbem-31714	137	2	transmission	transmission	NOUN
fbem-31714	137	3	model	model	NOUN
fbem-31714	137	4	of	of	ADP
fbem-31714	137	5	"	"	PUNCT
fbem-31714	137	6	optimizing	optimize	VERB
fbem-31714	137	7	income	income	NOUN
fbem-31714	137	8	distribution	distribution	NOUN
fbem-31714	137	9	driving	drive	VERB
fbem-31714	137	10	consumption	consumption	NOUN
fbem-31714	137	11	or	or	CCONJ
fbem-31714	137	12	investment	investment	NOUN
fbem-31714	137	13	growth	growth	NOUN
fbem-31714	137	14	promoting	promote	VERB
fbem-31714	137	15	economic	economic	ADJ
fbem-31714	137	16	development	development	NOUN
fbem-31714	137	17	"	"	PUNCT
fbem-31714	137	18	is	be	AUX
fbem-31714	137	19	in	in	ADP
fbem-31714	137	20	line	line	NOUN
fbem-31714	137	21	with	with	ADP
fbem-31714	137	22	the	the	DET
fbem-31714	137	23	goal	goal	NOUN
fbem-31714	137	24	of	of	ADP
fbem-31714	137	25	common	common	ADJ
fbem-31714	137	26	prosperity	prosperity	NOUN
fbem-31714	137	27	:	:	PUNCT
fbem-31714	137	28	economic	economic	ADJ
fbem-31714	137	29	growth	growth	NOUN
fbem-31714	137	30	can	can	AUX
fbem-31714	137	31	provide	provide	VERB
fbem-31714	137	32	a	a	DET
fbem-31714	137	33	material	material	ADJ
fbem-31714	137	34	basis	basis	NOUN
fbem-31714	137	35	for	for	ADP
fbem-31714	137	36	common	common	ADJ
fbem-31714	137	37	prosperity	prosperity	NOUN
fbem-31714	137	38	,	,	PUNCT
fbem-31714	137	39	and	and	CCONJ
fbem-31714	137	40	the	the	DET
fbem-31714	137	41	goal	goal	NOUN
fbem-31714	137	42	of	of	ADP
fbem-31714	137	43	common	common	ADJ
fbem-31714	137	44	prosperity	prosperity	NOUN
fbem-31714	137	45	will	will	AUX
fbem-31714	137	46	guide	guide	VERB
fbem-31714	137	47	policies	policy	NOUN
fbem-31714	137	48	to	to	PART
fbem-31714	137	49	further	far	ADV
fbem-31714	137	50	optimize	optimize	VERB
fbem-31714	137	51	income	income	NOUN
fbem-31714	137	52	distribution	distribution	NOUN
fbem-31714	137	53	,	,	PUNCT
fbem-31714	137	54	forming	form	VERB
fbem-31714	137	55	a	a	DET
fbem-31714	137	56	virtuous	virtuous	ADJ
fbem-31714	137	57	cycle	cycle	NOUN
fbem-31714	137	58	.	.	PUNCT
fbem-31714	138	1	3.3.2	3.3.2	X
fbem-31714	138	2	.	.	X
fbem-31714	138	3	consolidate	consolidate	VERB
fbem-31714	138	4	the	the	DET
fbem-31714	138	5	foundation	foundation	NOUN
fbem-31714	138	6	for	for	ADP
fbem-31714	138	7	long	long	ADJ
fbem-31714	138	8	-	-	PUNCT
fbem-31714	138	9	term	term	NOUN
fbem-31714	138	10	growth	growth	NOUN
fbem-31714	138	11	in	in	ADP
fbem-31714	138	12	the	the	DET
fbem-31714	138	13	long	long	ADJ
fbem-31714	138	14	run	run	NOUN
fbem-31714	138	15	,	,	PUNCT
fbem-31714	138	16	the	the	DET
fbem-31714	138	17	role	role	NOUN
fbem-31714	138	18	of	of	ADP
fbem-31714	138	19	special	special	ADJ
fbem-31714	138	20	additional	additional	ADJ
fbem-31714	138	21	deductions	deduction	NOUN
fbem-31714	138	22	in	in	ADP
fbem-31714	138	23	accumulating	accumulate	VERB
fbem-31714	138	24	human	human	ADJ
fbem-31714	138	25	capital	capital	NOUN
fbem-31714	138	26	can	can	AUX
fbem-31714	138	27	lay	lay	VERB
fbem-31714	138	28	a	a	DET
fbem-31714	138	29	solid	solid	ADJ
fbem-31714	138	30	foundation	foundation	NOUN
fbem-31714	138	31	for	for	ADP
fbem-31714	138	32	economic	economic	ADJ
fbem-31714	138	33	growth	growth	NOUN
fbem-31714	138	34	.	.	PUNCT
fbem-31714	139	1	the	the	DET
fbem-31714	139	2	study	study	NOUN
fbem-31714	139	3	"	"	PUNCT
fbem-31714	139	4	the	the	DET
fbem-31714	139	5	impact	impact	NOUN
fbem-31714	139	6	of	of	ADP
fbem-31714	139	7	personal	personal	ADJ
fbem-31714	139	8	income	income	NOUN
fbem-31714	139	9	tax	tax	NOUN
fbem-31714	139	10	on	on	ADP
fbem-31714	139	11	human	human	ADJ
fbem-31714	139	12	capital	capital	NOUN
fbem-31714	139	13	accumulation	accumulation	NOUN
fbem-31714	139	14	"	"	PUNCT
fbem-31714	139	15	(	(	PUNCT
fbem-31714	139	16	li	li	PROPN
fbem-31714	139	17	min	min	PROPN
fbem-31714	139	18	,	,	PUNCT
fbem-31714	139	19	2023	2023	NUM
fbem-31714	139	20	)	)	PUNCT
fbem-31714	139	21	found	find	VERB
fbem-31714	139	22	that	that	SCONJ
fbem-31714	139	23	deductions	deduction	NOUN
fbem-31714	139	24	such	such	ADJ
fbem-31714	139	25	as	as	ADP
fbem-31714	139	26	children	child	NOUN
fbem-31714	139	27	's	's	PART
fbem-31714	139	28	education	education	NOUN
fbem-31714	139	29	and	and	CCONJ
fbem-31714	139	30	continuing	continue	VERB
fbem-31714	139	31	education	education	NOUN
fbem-31714	139	32	can	can	AUX
fbem-31714	139	33	reduce	reduce	VERB
fbem-31714	139	34	the	the	DET
fbem-31714	139	35	cost	cost	NOUN
fbem-31714	139	36	of	of	ADP
fbem-31714	139	37	household	household	NOUN
fbem-31714	139	38	human	human	ADJ
fbem-31714	139	39	capital	capital	NOUN
fbem-31714	139	40	investment	investment	NOUN
fbem-31714	139	41	,	,	PUNCT
fbem-31714	139	42	making	make	VERB
fbem-31714	139	43	more	more	ADJ
fbem-31714	139	44	families	family	NOUN
fbem-31714	139	45	willing	willing	ADJ
fbem-31714	139	46	to	to	PART
fbem-31714	139	47	spend	spend	VERB
fbem-31714	139	48	more	more	ADJ
fbem-31714	139	49	money	money	NOUN
fbem-31714	139	50	on	on	ADP
fbem-31714	139	51	improving	improve	VERB
fbem-31714	139	52	education	education	NOUN
fbem-31714	139	53	and	and	CCONJ
fbem-31714	139	54	cultivating	cultivate	VERB
fbem-31714	139	55	high	high	ADJ
fbem-31714	139	56	-	-	PUNCT
fbem-31714	139	57	quality	quality	NOUN
fbem-31714	139	58	labor	labor	NOUN
fbem-31714	139	59	force	force	NOUN
fbem-31714	139	60	[	[	X
fbem-31714	139	61	14	14	NUM
fbem-31714	139	62	]	]	PUNCT
fbem-31714	139	63	.	.	PUNCT
fbem-31714	140	1	this	this	PRON
fbem-31714	140	2	is	be	AUX
fbem-31714	140	3	in	in	ADP
fbem-31714	140	4	line	line	NOUN
fbem-31714	140	5	with	with	ADP
fbem-31714	140	6	the	the	DET
fbem-31714	140	7	goal	goal	NOUN
fbem-31714	140	8	of	of	ADP
fbem-31714	140	9	"	"	PUNCT
fbem-31714	140	10	comprehensive	comprehensive	ADJ
fbem-31714	140	11	human	human	ADJ
fbem-31714	140	12	development	development	NOUN
fbem-31714	140	13	"	"	PUNCT
fbem-31714	140	14	for	for	ADP
fbem-31714	140	15	common	common	ADJ
fbem-31714	140	16	prosperity	prosperity	NOUN
fbem-31714	140	17	,	,	PUNCT
fbem-31714	140	18	by	by	ADP
fbem-31714	140	19	improving	improve	VERB
fbem-31714	140	20	the	the	DET
fbem-31714	140	21	quality	quality	NOUN
fbem-31714	140	22	of	of	ADP
fbem-31714	140	23	labor	labor	NOUN
fbem-31714	140	24	and	and	CCONJ
fbem-31714	140	25	enhancing	enhance	VERB
fbem-31714	140	26	the	the	DET
fbem-31714	140	27	endogenous	endogenous	ADJ
fbem-31714	140	28	driving	driving	NOUN
fbem-31714	140	29	force	force	NOUN
fbem-31714	140	30	of	of	ADP
fbem-31714	140	31	economic	economic	ADJ
fbem-31714	140	32	growth	growth	NOUN
fbem-31714	140	33	.	.	PUNCT
fbem-31714	141	1	in	in	ADP
fbem-31714	141	2	the	the	DET
fbem-31714	141	3	later	later	ADJ
fbem-31714	141	4	implementation	implementation	NOUN
fbem-31714	141	5	stage	stage	NOUN
fbem-31714	141	6	of	of	ADP
fbem-31714	141	7	our	our	PRON
fbem-31714	141	8	project	project	NOUN
fbem-31714	141	9	,	,	PUNCT
fbem-31714	141	10	regression	regression	VERB
fbem-31714	141	11	analysis	analysis	NOUN
fbem-31714	141	12	and	and	CCONJ
fbem-31714	141	13	policy	policy	NOUN
fbem-31714	141	14	simulation	simulation	NOUN
fbem-31714	141	15	can	can	AUX
fbem-31714	141	16	be	be	AUX
fbem-31714	141	17	used	use	VERB
fbem-31714	141	18	to	to	PART
fbem-31714	141	19	verify	verify	VERB
fbem-31714	141	20	the	the	DET
fbem-31714	141	21	role	role	NOUN
fbem-31714	141	22	of	of	ADP
fbem-31714	141	23	special	special	ADJ
fbem-31714	141	24	additional	additional	ADJ
fbem-31714	141	25	deductions	deduction	NOUN
fbem-31714	141	26	in	in	ADP
fbem-31714	141	27	promoting	promote	VERB
fbem-31714	141	28	economic	economic	ADJ
fbem-31714	141	29	growth	growth	NOUN
fbem-31714	141	30	,	,	PUNCT
fbem-31714	141	31	forming	form	VERB
fbem-31714	141	32	a	a	DET
fbem-31714	141	33	virtuous	virtuous	ADJ
fbem-31714	141	34	cycle	cycle	NOUN
fbem-31714	141	35	of	of	ADP
fbem-31714	141	36	income	income	NOUN
fbem-31714	141	37	distribution	distribution	NOUN
fbem-31714	141	38	and	and	CCONJ
fbem-31714	141	39	economic	economic	ADJ
fbem-31714	141	40	development	development	NOUN
fbem-31714	141	41	,	,	PUNCT
fbem-31714	141	42	and	and	CCONJ
fbem-31714	141	43	clarifying	clarify	VERB
fbem-31714	141	44	the	the	DET
fbem-31714	141	45	actual	actual	ADJ
fbem-31714	141	46	path	path	NOUN
fbem-31714	141	47	of	of	ADP
fbem-31714	141	48	providing	provide	VERB
fbem-31714	141	49	economic	economic	ADJ
fbem-31714	141	50	foundation	foundation	NOUN
fbem-31714	141	51	for	for	ADP
fbem-31714	141	52	common	common	ADJ
fbem-31714	141	53	prosperity	prosperity	NOUN
fbem-31714	141	54	.	.	PUNCT
fbem-31714	142	1	the	the	DET
fbem-31714	142	2	goal	goal	NOUN
fbem-31714	142	3	of	of	ADP
fbem-31714	142	4	common	common	ADJ
fbem-31714	142	5	prosperity	prosperity	NOUN
fbem-31714	142	6	and	and	CCONJ
fbem-31714	142	7	the	the	DET
fbem-31714	142	8	special	special	ADJ
fbem-31714	142	9	additional	additional	ADJ
fbem-31714	142	10	deduction	deduction	NOUN
fbem-31714	142	11	policy	policy	NOUN
fbem-31714	142	12	are	be	AUX
fbem-31714	142	13	deeply	deeply	ADV
fbem-31714	142	14	coupled	couple	VERB
fbem-31714	142	15	in	in	ADP
fbem-31714	142	16	the	the	DET
fbem-31714	142	17	dimensions	dimension	NOUN
fbem-31714	142	18	of	of	ADP
fbem-31714	142	19	income	income	NOUN
fbem-31714	142	20	distribution	distribution	NOUN
fbem-31714	142	21	regulation	regulation	NOUN
fbem-31714	142	22	,	,	PUNCT
fbem-31714	142	23	social	social	ADJ
fbem-31714	142	24	equity	equity	NOUN
fbem-31714	142	25	security	security	NOUN
fbem-31714	142	26	,	,	PUNCT
fbem-31714	142	27	and	and	CCONJ
fbem-31714	142	28	economic	economic	ADJ
fbem-31714	142	29	growth	growth	NOUN
fbem-31714	142	30	synergy	synergy	NOUN
fbem-31714	142	31	.	.	PUNCT
fbem-31714	143	1	through	through	ADP
fbem-31714	143	2	authoritative	authoritative	ADJ
fbem-31714	143	3	research	research	NOUN
fbem-31714	143	4	in	in	ADP
fbem-31714	143	5	recent	recent	ADJ
fbem-31714	143	6	years	year	NOUN
fbem-31714	143	7	and	and	CCONJ
fbem-31714	143	8	the	the	DET
fbem-31714	143	9	support	support	NOUN
fbem-31714	143	10	of	of	ADP
fbem-31714	143	11	the	the	DET
fbem-31714	143	12	research	research	NOUN
fbem-31714	143	13	framework	framework	NOUN
fbem-31714	143	14	of	of	ADP
fbem-31714	143	15	this	this	DET
fbem-31714	143	16	project	project	NOUN
fbem-31714	143	17	,	,	PUNCT
fbem-31714	143	18	the	the	DET
fbem-31714	143	19	practical	practical	ADJ
fbem-31714	143	20	path	path	NOUN
fbem-31714	143	21	of	of	ADP
fbem-31714	143	22	policy	policy	NOUN
fbem-31714	143	23	assistance	assistance	NOUN
fbem-31714	143	24	for	for	ADP
fbem-31714	143	25	common	common	ADJ
fbem-31714	143	26	prosperity	prosperity	NOUN
fbem-31714	143	27	has	have	AUX
fbem-31714	143	28	been	be	AUX
fbem-31714	143	29	clarified	clarify	VERB
fbem-31714	143	30	:	:	PUNCT
fbem-31714	143	31	reducing	reduce	VERB
fbem-31714	143	32	the	the	DET
fbem-31714	143	33	tax	tax	NOUN
fbem-31714	143	34	burden	burden	NOUN
fbem-31714	143	35	of	of	ADP
fbem-31714	143	36	low	low	ADJ
fbem-31714	143	37	and	and	CCONJ
fbem-31714	143	38	middle	middle	ADJ
fbem-31714	143	39	-	-	PUNCT
fbem-31714	143	40	income	income	NOUN
fbem-31714	143	41	groups	group	NOUN
fbem-31714	143	42	through	through	ADP
fbem-31714	143	43	differentiated	differentiated	ADJ
fbem-31714	143	44	deductions	deduction	NOUN
fbem-31714	143	45	,	,	PUNCT
fbem-31714	143	46	ensuring	ensure	VERB
fbem-31714	143	47	social	social	ADJ
fbem-31714	143	48	equity	equity	NOUN
fbem-31714	143	49	through	through	ADP
fbem-31714	143	50	consideration	consideration	NOUN
fbem-31714	143	51	of	of	ADP
fbem-31714	143	52	family	family	NOUN
fbem-31714	143	53	burden	burden	NOUN
fbem-31714	143	54	,	,	PUNCT
fbem-31714	143	55	and	and	CCONJ
fbem-31714	143	56	promoting	promote	VERB
fbem-31714	143	57	economic	economic	ADJ
fbem-31714	143	58	growth	growth	NOUN
fbem-31714	143	59	through	through	ADP
fbem-31714	143	60	optimization	optimization	NOUN
fbem-31714	143	61	of	of	ADP
fbem-31714	143	62	income	income	NOUN
fbem-31714	143	63	distribution	distribution	NOUN
fbem-31714	143	64	.	.	PUNCT
fbem-31714	144	1	further	further	ADJ
fbem-31714	144	2	research	research	NOUN
fbem-31714	144	3	on	on	ADP
fbem-31714	144	4	coupling	couple	VERB
fbem-31714	144	5	needs	need	VERB
fbem-31714	144	6	to	to	PART
fbem-31714	144	7	be	be	AUX
fbem-31714	144	8	continuously	continuously	ADV
fbem-31714	144	9	deepened	deepen	VERB
fbem-31714	144	10	,	,	PUNCT
fbem-31714	144	11	policies	policy	NOUN
fbem-31714	144	12	dynamically	dynamically	ADV
fbem-31714	144	13	adjusted	adjust	VERB
fbem-31714	144	14	,	,	PUNCT
fbem-31714	144	15	and	and	CCONJ
fbem-31714	144	16	special	special	ADJ
fbem-31714	144	17	additional	additional	ADJ
fbem-31714	144	18	deductions	deduction	NOUN
fbem-31714	144	19	become	become	VERB
fbem-31714	144	20	more	more	ADV
fbem-31714	144	21	precise	precise	ADJ
fbem-31714	144	22	and	and	CCONJ
fbem-31714	144	23	effective	effective	ADJ
fbem-31714	144	24	tax	tax	NOUN
fbem-31714	144	25	tools	tool	NOUN
fbem-31714	144	26	in	in	ADP
fbem-31714	144	27	the	the	DET
fbem-31714	144	28	journey	journey	NOUN
fbem-31714	144	29	of	of	ADP
fbem-31714	144	30	common	common	ADJ
fbem-31714	144	31	prosperity	prosperity	NOUN
fbem-31714	144	32	,	,	PUNCT
fbem-31714	144	33	promoting	promote	VERB
fbem-31714	144	34	the	the	DET
fbem-31714	144	35	coordinated	coordinate	VERB
fbem-31714	144	36	advancement	advancement	NOUN
fbem-31714	144	37	of	of	ADP
fbem-31714	144	38	social	social	ADJ
fbem-31714	144	39	equity	equity	NOUN
fbem-31714	144	40	and	and	CCONJ
fbem-31714	144	41	economic	economic	ADJ
fbem-31714	144	42	development	development	NOUN
fbem-31714	144	43	,	,	PUNCT
fbem-31714	144	44	and	and	CCONJ
fbem-31714	144	45	laying	lay	VERB
fbem-31714	144	46	a	a	DET
fbem-31714	144	47	solid	solid	ADJ
fbem-31714	144	48	institutional	institutional	ADJ
fbem-31714	144	49	foundation	foundation	NOUN
fbem-31714	144	50	for	for	ADP
fbem-31714	144	51	achieving	achieve	VERB
fbem-31714	144	52	the	the	DET
fbem-31714	144	53	grand	grand	ADJ
fbem-31714	144	54	goal	goal	NOUN
fbem-31714	144	55	of	of	ADP
fbem-31714	144	56	common	common	ADJ
fbem-31714	144	57	prosperity	prosperity	NOUN
fbem-31714	144	58	.	.	PUNCT
fbem-31714	145	1	4	4	X
fbem-31714	145	2	.	.	X
fbem-31714	145	3	analyzing	analyze	VERB
fbem-31714	145	4	the	the	DET
fbem-31714	145	5	impact	impact	NOUN
fbem-31714	145	6	mechanism	mechanism	NOUN
fbem-31714	145	7	of	of	ADP
fbem-31714	145	8	special	special	ADJ
fbem-31714	145	9	additional	additional	ADJ
fbem-31714	145	10	deductions	deduction	NOUN
fbem-31714	145	11	for	for	ADP
fbem-31714	145	12	individual	individual	ADJ
fbem-31714	145	13	income	income	NOUN
fbem-31714	145	14	tax	tax	NOUN
fbem-31714	145	15	on	on	ADP
fbem-31714	145	16	residents	resident	NOUN
fbem-31714	145	17	'	'	PART
fbem-31714	145	18	consumption	consumption	NOUN
fbem-31714	145	19	consumption	consumption	NOUN
fbem-31714	145	20	has	have	AUX
fbem-31714	145	21	become	become	VERB
fbem-31714	145	22	the	the	DET
fbem-31714	145	23	core	core	NOUN
fbem-31714	145	24	driving	driving	NOUN
fbem-31714	145	25	force	force	NOUN
fbem-31714	145	26	of	of	ADP
fbem-31714	145	27	china	china	PROPN
fbem-31714	145	28	's	's	PART
fbem-31714	145	29	economic	economic	ADJ
fbem-31714	145	30	growth	growth	NOUN
fbem-31714	145	31	.	.	PUNCT
fbem-31714	146	1	how	how	SCONJ
fbem-31714	146	2	to	to	PART
fbem-31714	146	3	effectively	effectively	ADV
fbem-31714	146	4	stimulate	stimulate	VERB
fbem-31714	146	5	household	household	NOUN
fbem-31714	146	6	consumption	consumption	NOUN
fbem-31714	146	7	and	and	CCONJ
fbem-31714	146	8	enhance	enhance	VERB
fbem-31714	146	9	consumption	consumption	NOUN
fbem-31714	146	10	willingness	willingness	NOUN
fbem-31714	146	11	has	have	AUX
fbem-31714	146	12	become	become	VERB
fbem-31714	146	13	a	a	DET
fbem-31714	146	14	key	key	ADJ
fbem-31714	146	15	issue	issue	NOUN
fbem-31714	146	16	in	in	ADP
fbem-31714	146	17	promoting	promote	VERB
fbem-31714	146	18	high	high	ADJ
fbem-31714	146	19	-	-	PUNCT
fbem-31714	146	20	quality	quality	NOUN
fbem-31714	146	21	economic	economic	ADJ
fbem-31714	146	22	growth	growth	NOUN
fbem-31714	146	23	in	in	ADP
fbem-31714	146	24	china	china	PROPN
fbem-31714	146	25	.	.	PUNCT
fbem-31714	147	1	the	the	DET
fbem-31714	147	2	individual	individual	ADJ
fbem-31714	147	3	income	income	NOUN
fbem-31714	147	4	tax	tax	NOUN
fbem-31714	147	5	special	special	ADJ
fbem-31714	147	6	additional	additional	ADJ
fbem-31714	147	7	deduction	deduction	NOUN
fbem-31714	147	8	policy	policy	NOUN
fbem-31714	147	9	,	,	PUNCT
fbem-31714	147	10	as	as	ADP
fbem-31714	147	11	an	an	DET
fbem-31714	147	12	important	important	ADJ
fbem-31714	147	13	component	component	NOUN
fbem-31714	147	14	of	of	ADP
fbem-31714	147	15	china	china	PROPN
fbem-31714	147	16	's	's	PART
fbem-31714	147	17	tax	tax	NOUN
fbem-31714	147	18	system	system	NOUN
fbem-31714	147	19	,	,	PUNCT
fbem-31714	147	20	has	have	AUX
fbem-31714	147	21	had	have	VERB
fbem-31714	147	22	a	a	DET
fbem-31714	147	23	profound	profound	ADJ
fbem-31714	147	24	impact	impact	NOUN
fbem-31714	147	25	since	since	SCONJ
fbem-31714	147	26	its	its	PRON
fbem-31714	147	27	implementation	implementation	NOUN
fbem-31714	147	28	in	in	ADP
fbem-31714	147	29	2019	2019	NUM
fbem-31714	147	30	.	.	PUNCT
fbem-31714	148	1	the	the	DET
fbem-31714	148	2	special	special	ADJ
fbem-31714	148	3	additional	additional	ADJ
fbem-31714	148	4	deduction	deduction	NOUN
fbem-31714	148	5	policy	policy	NOUN
fbem-31714	148	6	acts	act	VERB
fbem-31714	148	7	on	on	ADP
fbem-31714	148	8	household	household	NOUN
fbem-31714	148	9	consumption	consumption	NOUN
fbem-31714	148	10	from	from	ADP
fbem-31714	148	11	multiple	multiple	ADJ
fbem-31714	148	12	perspectives	perspective	NOUN
fbem-31714	148	13	,	,	PUNCT
fbem-31714	148	14	including	include	VERB
fbem-31714	148	15	direct	direct	ADJ
fbem-31714	148	16	driving	driving	NOUN
fbem-31714	148	17	,	,	PUNCT
fbem-31714	148	18	indirect	indirect	ADJ
fbem-31714	148	19	influence	influence	NOUN
fbem-31714	148	20	,	,	PUNCT
fbem-31714	148	21	and	and	CCONJ
fbem-31714	148	22	directional	directional	ADJ
fbem-31714	148	23	guidance	guidance	NOUN
fbem-31714	148	24	,	,	PUNCT
fbem-31714	148	25	thereby	thereby	ADV
fbem-31714	148	26	forming	form	VERB
fbem-31714	148	27	a	a	DET
fbem-31714	148	28	complex	complex	ADJ
fbem-31714	148	29	impact	impact	NOUN
fbem-31714	148	30	mechanism	mechanism	NOUN
fbem-31714	148	31	.	.	PUNCT
fbem-31714	149	1	4.1	4.1	NUM
fbem-31714	149	2	.	.	PUNCT
fbem-31714	149	3	direct	direct	ADJ
fbem-31714	149	4	drive	drive	NOUN
fbem-31714	149	5	:	:	PUNCT
fbem-31714	149	6	immediate	immediate	ADJ
fbem-31714	149	7	stimulus	stimulus	NOUN
fbem-31714	149	8	to	to	PART
fbem-31714	149	9	consumption	consumption	NOUN
fbem-31714	149	10	from	from	ADP
fbem-31714	149	11	increased	increase	VERB
fbem-31714	149	12	disposable	disposable	ADJ
fbem-31714	149	13	income	income	NOUN
fbem-31714	149	14	income	income	NOUN
fbem-31714	149	15	level	level	NOUN
fbem-31714	149	16	is	be	AUX
fbem-31714	149	17	an	an	DET
fbem-31714	149	18	important	important	ADJ
fbem-31714	149	19	factor	factor	NOUN
fbem-31714	149	20	affecting	affect	VERB
fbem-31714	149	21	consumption	consumption	NOUN
fbem-31714	149	22	,	,	PUNCT
fbem-31714	149	23	and	and	CCONJ
fbem-31714	149	24	policies	policy	NOUN
fbem-31714	149	25	and	and	CCONJ
fbem-31714	149	26	measures	measure	NOUN
fbem-31714	149	27	can	can	AUX
fbem-31714	149	28	be	be	AUX
fbem-31714	149	29	formulated	formulate	VERB
fbem-31714	149	30	to	to	PART
fbem-31714	149	31	stimulate	stimulate	VERB
fbem-31714	149	32	household	household	NOUN
fbem-31714	149	33	consumption	consumption	NOUN
fbem-31714	149	34	by	by	ADP
fbem-31714	149	35	increasing	increase	VERB
fbem-31714	149	36	household	household	NOUN
fbem-31714	149	37	income	income	NOUN
fbem-31714	150	1	[	[	X
fbem-31714	150	2	15	15	NUM
fbem-31714	150	3	]	]	PUNCT
fbem-31714	150	4	.	.	PUNCT
fbem-31714	151	1	the	the	DET
fbem-31714	151	2	most	most	ADV
fbem-31714	151	3	direct	direct	ADJ
fbem-31714	151	4	and	and	CCONJ
fbem-31714	151	5	significant	significant	ADJ
fbem-31714	151	6	effect	effect	NOUN
fbem-31714	151	7	of	of	ADP
fbem-31714	151	8	the	the	DET
fbem-31714	151	9	implementation	implementation	NOUN
fbem-31714	151	10	of	of	ADP
fbem-31714	151	11	the	the	DET
fbem-31714	151	12	special	special	ADJ
fbem-31714	151	13	additional	additional	ADJ
fbem-31714	151	14	deduction	deduction	NOUN
fbem-31714	151	15	policy	policy	NOUN
fbem-31714	151	16	for	for	ADP
fbem-31714	151	17	personal	personal	ADJ
fbem-31714	151	18	income	income	NOUN
fbem-31714	151	19	tax	tax	NOUN
fbem-31714	151	20	is	be	AUX
fbem-31714	151	21	the	the	DET
fbem-31714	151	22	reduction	reduction	NOUN
fbem-31714	151	23	of	of	ADP
fbem-31714	151	24	residents	resident	NOUN
fbem-31714	151	25	'	'	PART
fbem-31714	151	26	tax	tax	NOUN
fbem-31714	151	27	expenditures	expenditure	NOUN
fbem-31714	151	28	,	,	PUNCT
fbem-31714	151	29	thereby	thereby	ADV
fbem-31714	151	30	increasing	increase	VERB
fbem-31714	151	31	their	their	PRON
fbem-31714	151	32	disposable	disposable	ADJ
fbem-31714	151	33	income	income	NOUN
fbem-31714	151	34	.	.	PUNCT
fbem-31714	152	1	changes	change	NOUN
fbem-31714	152	2	in	in	ADP
fbem-31714	152	3	residents	resident	NOUN
fbem-31714	152	4	'	'	PART
fbem-31714	152	5	disposable	disposable	ADJ
fbem-31714	152	6	income	income	NOUN
fbem-31714	152	7	further	far	ADV
fbem-31714	152	8	directly	directly	ADV
fbem-31714	152	9	affect	affect	VERB
fbem-31714	152	10	the	the	DET
fbem-31714	152	11	scale	scale	NOUN
fbem-31714	152	12	and	and	CCONJ
fbem-31714	152	13	structure	structure	NOUN
fbem-31714	152	14	of	of	ADP
fbem-31714	152	15	their	their	PRON
fbem-31714	152	16	consumption	consumption	NOUN
fbem-31714	152	17	,	,	PUNCT
fbem-31714	152	18	promoting	promote	VERB
fbem-31714	152	19	the	the	DET
fbem-31714	152	20	growth	growth	NOUN
fbem-31714	152	21	and	and	CCONJ
fbem-31714	152	22	expansion	expansion	NOUN
fbem-31714	152	23	of	of	ADP
fbem-31714	152	24	overall	overall	ADJ
fbem-31714	152	25	consumption	consumption	NOUN
fbem-31714	152	26	scale	scale	NOUN
fbem-31714	152	27	and	and	CCONJ
fbem-31714	152	28	structure	structure	NOUN
fbem-31714	152	29	.	.	PUNCT
fbem-31714	153	1	121	121	NUM
fbem-31714	153	2	table	table	NOUN
fbem-31714	153	3	2	2	NUM
fbem-31714	153	4	.	.	PUNCT
fbem-31714	153	5	changes	change	NOUN
fbem-31714	153	6	in	in	ADP
fbem-31714	153	7	disposable	disposable	ADJ
fbem-31714	153	8	income	income	NOUN
fbem-31714	153	9	before	before	ADP
fbem-31714	153	10	and	and	CCONJ
fbem-31714	153	11	after	after	ADP
fbem-31714	153	12	special	special	ADJ
fbem-31714	153	13	additional	additional	ADJ
fbem-31714	153	14	deductions	deduction	NOUN
fbem-31714	153	15	income	income	NOUN
fbem-31714	153	16	group	group	NOUN
fbem-31714	153	17	before	before	ADP
fbem-31714	153	18	policy	policy	NOUN
fbem-31714	153	19	(	(	PUNCT
fbem-31714	153	20	yuan	yuan	NOUN
fbem-31714	153	21	)	)	PUNCT
fbem-31714	153	22	after	after	ADP
fbem-31714	153	23	the	the	DET
fbem-31714	153	24	policy	policy	NOUN
fbem-31714	153	25	(	(	PUNCT
fbem-31714	153	26	yuan	yuan	NOUN
fbem-31714	153	27	)	)	PUNCT
fbem-31714	153	28	low	low	ADJ
fbem-31714	153	29	income	income	NOUN
fbem-31714	153	30	of	of	ADP
fbem-31714	153	31	40000	40000	NUM
fbem-31714	153	32	to	to	ADP
fbem-31714	153	33	60000	60000	NUM
fbem-31714	153	34	yuan	yuan	NOUN
fbem-31714	153	35	0	0	NUM
fbem-31714	153	36	1200	1200	NUM
fbem-31714	153	37	middle	middle	ADJ
fbem-31714	153	38	income	income	NOUN
fbem-31714	153	39	of	of	ADP
fbem-31714	153	40	60000	60000	NUM
fbem-31714	153	41	to	to	PART
fbem-31714	153	42	120000	120000	NUM
fbem-31714	153	43	yuan	yuan	NOUN
fbem-31714	153	44	0	0	NUM
fbem-31714	153	45	3000	3000	NUM
fbem-31714	153	46	high	high	ADJ
fbem-31714	153	47	income	income	NOUN
fbem-31714	153	48	of	of	ADP
fbem-31714	153	49	over	over	ADP
fbem-31714	153	50	120000	120000	NUM
fbem-31714	153	51	yuan	yuan	NOUN
fbem-31714	153	52	0	0	NUM
fbem-31714	153	53	1800	1800	NUM
fbem-31714	153	54	from	from	ADP
fbem-31714	153	55	the	the	DET
fbem-31714	153	56	perspective	perspective	NOUN
fbem-31714	153	57	of	of	ADP
fbem-31714	153	58	consumption	consumption	NOUN
fbem-31714	153	59	scale	scale	NOUN
fbem-31714	153	60	,	,	PUNCT
fbem-31714	153	61	combined	combine	VERB
fbem-31714	153	62	with	with	ADP
fbem-31714	153	63	keynes	keynes	PROPN
fbem-31714	153	64	'	'	PART
fbem-31714	153	65	absolute	absolute	ADJ
fbem-31714	153	66	income	income	NOUN
fbem-31714	153	67	hypothesis	hypothesis	NOUN
fbem-31714	154	1	,	,	PUNCT
fbem-31714	154	2	consumption	consumption	NOUN
fbem-31714	154	3	is	be	AUX
fbem-31714	154	4	a	a	DET
fbem-31714	154	5	function	function	NOUN
fbem-31714	154	6	of	of	ADP
fbem-31714	154	7	disposable	disposable	ADJ
fbem-31714	154	8	income	income	NOUN
fbem-31714	154	9	,	,	PUNCT
fbem-31714	154	10	and	and	CCONJ
fbem-31714	154	11	an	an	DET
fbem-31714	154	12	increase	increase	NOUN
fbem-31714	154	13	in	in	ADP
fbem-31714	154	14	disposable	disposable	ADJ
fbem-31714	154	15	income	income	NOUN
fbem-31714	154	16	will	will	AUX
fbem-31714	154	17	lead	lead	VERB
fbem-31714	154	18	to	to	ADP
fbem-31714	154	19	a	a	DET
fbem-31714	154	20	corresponding	corresponding	ADJ
fbem-31714	154	21	increase	increase	NOUN
fbem-31714	154	22	in	in	ADP
fbem-31714	154	23	consumption	consumption	NOUN
fbem-31714	154	24	.	.	PUNCT
fbem-31714	155	1	according	accord	VERB
fbem-31714	155	2	to	to	ADP
fbem-31714	155	3	table	table	NOUN
fbem-31714	155	4	2	2	NUM
fbem-31714	155	5	(	(	PUNCT
fbem-31714	155	6	assuming	assume	VERB
fbem-31714	155	7	zero	zero	NUM
fbem-31714	155	8	disposable	disposable	ADJ
fbem-31714	155	9	income	income	NOUN
fbem-31714	155	10	before	before	ADP
fbem-31714	155	11	special	special	ADJ
fbem-31714	155	12	additional	additional	ADJ
fbem-31714	155	13	deduction	deduction	NOUN
fbem-31714	155	14	)	)	PUNCT
fbem-31714	155	15	,	,	PUNCT
fbem-31714	155	16	it	it	PRON
fbem-31714	155	17	can	can	AUX
fbem-31714	155	18	be	be	AUX
fbem-31714	155	19	seen	see	VERB
fbem-31714	155	20	that	that	SCONJ
fbem-31714	155	21	for	for	ADP
fbem-31714	155	22	the	the	DET
fbem-31714	155	23	middle	middle	ADJ
fbem-31714	155	24	-	-	PUNCT
fbem-31714	155	25	income	income	NOUN
fbem-31714	155	26	group	group	NOUN
fbem-31714	155	27	,	,	PUNCT
fbem-31714	155	28	their	their	PRON
fbem-31714	155	29	marginal	marginal	ADJ
fbem-31714	155	30	propensity	propensity	NOUN
fbem-31714	155	31	to	to	PART
fbem-31714	155	32	consume	consume	VERB
fbem-31714	155	33	is	be	AUX
fbem-31714	155	34	relatively	relatively	ADV
fbem-31714	155	35	high	high	ADJ
fbem-31714	155	36	,	,	PUNCT
fbem-31714	155	37	and	and	CCONJ
fbem-31714	155	38	their	their	PRON
fbem-31714	155	39	consumption	consumption	NOUN
fbem-31714	155	40	desire	desire	NOUN
fbem-31714	155	41	is	be	AUX
fbem-31714	155	42	also	also	ADV
fbem-31714	155	43	relatively	relatively	ADV
fbem-31714	155	44	strong	strong	ADJ
fbem-31714	155	45	.	.	PUNCT
fbem-31714	156	1	further	further	ADJ
fbem-31714	156	2	research	research	NOUN
fbem-31714	156	3	has	have	AUX
fbem-31714	156	4	found	find	VERB
fbem-31714	156	5	that	that	SCONJ
fbem-31714	156	6	personal	personal	ADJ
fbem-31714	156	7	income	income	NOUN
fbem-31714	156	8	tax	tax	NOUN
fbem-31714	156	9	exemptions	exemption	NOUN
fbem-31714	156	10	have	have	VERB
fbem-31714	156	11	a	a	DET
fbem-31714	156	12	significant	significant	ADJ
fbem-31714	156	13	stimulating	stimulating	ADJ
fbem-31714	156	14	effect	effect	NOUN
fbem-31714	156	15	on	on	ADP
fbem-31714	156	16	residents	resident	NOUN
fbem-31714	156	17	'	'	PART
fbem-31714	156	18	consumption	consumption	NOUN
fbem-31714	156	19	behavior	behavior	NOUN
fbem-31714	156	20	,	,	PUNCT
fbem-31714	156	21	while	while	SCONJ
fbem-31714	156	22	individual	individual	ADJ
fbem-31714	156	23	households	household	NOUN
fbem-31714	156	24	are	be	AUX
fbem-31714	156	25	more	more	ADV
fbem-31714	156	26	sensitive	sensitive	ADJ
fbem-31714	156	27	to	to	ADP
fbem-31714	156	28	the	the	DET
fbem-31714	156	29	impact	impact	NOUN
fbem-31714	156	30	of	of	ADP
fbem-31714	156	31	liquidity	liquidity	NOUN
fbem-31714	156	32	constraints	constraint	NOUN
fbem-31714	156	33	[	[	X
fbem-31714	156	34	16	16	NUM
fbem-31714	156	35	]	]	PUNCT
fbem-31714	156	36	.	.	PUNCT
fbem-31714	157	1	the	the	DET
fbem-31714	157	2	reduction	reduction	NOUN
fbem-31714	157	3	of	of	ADP
fbem-31714	157	4	tax	tax	NOUN
fbem-31714	157	5	expenditures	expenditure	NOUN
fbem-31714	157	6	can	can	AUX
fbem-31714	157	7	further	far	ADV
fbem-31714	157	8	increase	increase	VERB
fbem-31714	157	9	the	the	DET
fbem-31714	157	10	funds	fund	NOUN
fbem-31714	157	11	available	available	ADJ
fbem-31714	157	12	for	for	ADP
fbem-31714	157	13	consumption	consumption	NOUN
fbem-31714	157	14	in	in	ADP
fbem-31714	157	15	their	their	PRON
fbem-31714	157	16	hands	hand	NOUN
fbem-31714	157	17	,	,	PUNCT
fbem-31714	157	18	which	which	PRON
fbem-31714	157	19	will	will	AUX
fbem-31714	157	20	tend	tend	VERB
fbem-31714	157	21	to	to	PART
fbem-31714	157	22	use	use	VERB
fbem-31714	157	23	this	this	DET
fbem-31714	157	24	additional	additional	ADJ
fbem-31714	157	25	income	income	NOUN
fbem-31714	157	26	to	to	PART
fbem-31714	157	27	meet	meet	VERB
fbem-31714	157	28	various	various	ADJ
fbem-31714	157	29	daily	daily	ADJ
fbem-31714	157	30	needs	need	NOUN
fbem-31714	157	31	,	,	PUNCT
fbem-31714	157	32	such	such	ADJ
fbem-31714	157	33	as	as	ADP
fbem-31714	157	34	increasing	increase	VERB
fbem-31714	157	35	expenditures	expenditure	NOUN
fbem-31714	157	36	on	on	ADP
fbem-31714	157	37	food	food	NOUN
fbem-31714	157	38	,	,	PUNCT
fbem-31714	157	39	daily	daily	ADJ
fbem-31714	157	40	necessities	necessity	NOUN
fbem-31714	157	41	,	,	PUNCT
fbem-31714	157	42	and	and	CCONJ
fbem-31714	157	43	other	other	ADJ
fbem-31714	157	44	aspects	aspect	NOUN
fbem-31714	157	45	of	of	ADP
fbem-31714	157	46	daily	daily	ADJ
fbem-31714	157	47	life	life	NOUN
fbem-31714	157	48	,	,	PUNCT
fbem-31714	157	49	thus	thus	ADV
fbem-31714	157	50	directly	directly	ADV
fbem-31714	157	51	driving	drive	VERB
fbem-31714	157	52	the	the	DET
fbem-31714	157	53	expansion	expansion	NOUN
fbem-31714	157	54	of	of	ADP
fbem-31714	157	55	consumption	consumption	NOUN
fbem-31714	157	56	scale	scale	NOUN
fbem-31714	157	57	.	.	PUNCT
fbem-31714	158	1	for	for	ADP
fbem-31714	158	2	example	example	NOUN
fbem-31714	158	3	,	,	PUNCT
fbem-31714	158	4	after	after	ADP
fbem-31714	158	5	the	the	DET
fbem-31714	158	6	implementation	implementation	NOUN
fbem-31714	158	7	of	of	ADP
fbem-31714	158	8	the	the	DET
fbem-31714	158	9	special	special	ADJ
fbem-31714	158	10	additional	additional	ADJ
fbem-31714	158	11	deduction	deduction	NOUN
fbem-31714	158	12	policy	policy	NOUN
fbem-31714	158	13	,	,	PUNCT
fbem-31714	158	14	an	an	DET
fbem-31714	158	15	ordinary	ordinary	ADJ
fbem-31714	158	16	family	family	NOUN
fbem-31714	158	17	will	will	AUX
fbem-31714	158	18	pay	pay	VERB
fbem-31714	158	19	a	a	DET
fbem-31714	158	20	few	few	ADJ
fbem-31714	158	21	hundred	hundred	NUM
fbem-31714	158	22	yuan	yuan	NOUN
fbem-31714	158	23	less	less	ADJ
fbem-31714	158	24	in	in	ADP
fbem-31714	158	25	personal	personal	ADJ
fbem-31714	158	26	income	income	NOUN
fbem-31714	158	27	tax	tax	NOUN
fbem-31714	158	28	per	per	ADP
fbem-31714	158	29	month	month	NOUN
fbem-31714	158	30	.	.	PUNCT
fbem-31714	159	1	this	this	DET
fbem-31714	159	2	money	money	NOUN
fbem-31714	159	3	may	may	AUX
fbem-31714	159	4	be	be	AUX
fbem-31714	159	5	used	use	VERB
fbem-31714	159	6	to	to	PART
fbem-31714	159	7	purchase	purchase	VERB
fbem-31714	159	8	fresh	fresh	ADJ
fbem-31714	159	9	fruits	fruit	NOUN
fbem-31714	159	10	several	several	ADJ
fbem-31714	159	11	times	time	NOUN
fbem-31714	159	12	a	a	DET
fbem-31714	159	13	week	week	NOUN
fbem-31714	159	14	,	,	PUNCT
fbem-31714	159	15	buy	buy	VERB
fbem-31714	159	16	new	new	ADJ
fbem-31714	159	17	clothes	clothe	NOUN
fbem-31714	159	18	for	for	ADP
fbem-31714	159	19	children	child	NOUN
fbem-31714	159	20	,	,	PUNCT
fbem-31714	159	21	etc	etc	X
fbem-31714	159	22	.	.	X
fbem-31714	160	1	over	over	ADP
fbem-31714	160	2	the	the	DET
fbem-31714	160	3	long	long	ADJ
fbem-31714	160	4	term	term	NOUN
fbem-31714	160	5	,	,	PUNCT
fbem-31714	160	6	the	the	DET
fbem-31714	160	7	consumption	consumption	NOUN
fbem-31714	160	8	scale	scale	NOUN
fbem-31714	160	9	of	of	ADP
fbem-31714	160	10	the	the	DET
fbem-31714	160	11	entire	entire	ADJ
fbem-31714	160	12	society	society	NOUN
fbem-31714	160	13	will	will	AUX
fbem-31714	160	14	be	be	AUX
fbem-31714	160	15	significantly	significantly	ADV
fbem-31714	160	16	increased	increase	VERB
fbem-31714	160	17	.	.	PUNCT
fbem-31714	161	1	table	table	NOUN
fbem-31714	161	2	3	3	NUM
fbem-31714	161	3	.	.	X
fbem-31714	161	4	proportion	proportion	NOUN
fbem-31714	161	5	of	of	ADP
fbem-31714	161	6	expenditure	expenditure	NOUN
fbem-31714	161	7	before	before	ADV
fbem-31714	161	8	and	and	CCONJ
fbem-31714	161	9	after	after	ADP
fbem-31714	161	10	policy	policy	NOUN
fbem-31714	161	11	implementation	implementation	NOUN
fbem-31714	161	12	consumer	consumer	NOUN
fbem-31714	161	13	category	category	NOUN
fbem-31714	161	14	proportion	proportion	NOUN
fbem-31714	161	15	before	before	ADP
fbem-31714	161	16	policy	policy	NOUN
fbem-31714	161	17	implementation	implementation	NOUN
fbem-31714	161	18	proportion	proportion	NOUN
fbem-31714	161	19	after	after	ADP
fbem-31714	161	20	policy	policy	NOUN
fbem-31714	161	21	implementation	implementation	NOUN
fbem-31714	161	22	food	food	NOUN
fbem-31714	161	23	40	40	NUM
fbem-31714	161	24	%	%	NOUN
fbem-31714	161	25	35	35	NUM
fbem-31714	161	26	%	%	NOUN
fbem-31714	161	27	accommodation	accommodation	NOUN
fbem-31714	161	28	30	30	NUM
fbem-31714	161	29	%	%	NOUN
fbem-31714	161	30	30	30	NUM
fbem-31714	161	31	%	%	NOUN
fbem-31714	161	32	education	education	NOUN
fbem-31714	161	33	10	10	NUM
fbem-31714	161	34	%	%	NOUN
fbem-31714	161	35	15	15	NUM
fbem-31714	161	36	%	%	NOUN
fbem-31714	161	37	medical	medical	ADJ
fbem-31714	161	38	10	10	NUM
fbem-31714	161	39	%	%	NOUN
fbem-31714	161	40	12	12	NUM
fbem-31714	161	41	%	%	NOUN
fbem-31714	161	42	traffic	traffic	NOUN
fbem-31714	161	43	communication	communication	NOUN
fbem-31714	161	44	10	10	NUM
fbem-31714	161	45	%	%	NOUN
fbem-31714	161	46	8	8	NUM
fbem-31714	161	47	%	%	NOUN
fbem-31714	161	48	from	from	ADP
fbem-31714	161	49	the	the	DET
fbem-31714	161	50	perspective	perspective	NOUN
fbem-31714	161	51	of	of	ADP
fbem-31714	161	52	consumption	consumption	NOUN
fbem-31714	161	53	structure	structure	NOUN
fbem-31714	161	54	,	,	PUNCT
fbem-31714	161	55	there	there	PRON
fbem-31714	161	56	are	be	VERB
fbem-31714	161	57	certain	certain	ADJ
fbem-31714	161	58	differences	difference	NOUN
fbem-31714	161	59	in	in	ADP
fbem-31714	161	60	the	the	DET
fbem-31714	161	61	response	response	NOUN
fbem-31714	161	62	of	of	ADP
fbem-31714	161	63	different	different	ADJ
fbem-31714	161	64	consumption	consumption	NOUN
fbem-31714	161	65	levels	level	NOUN
fbem-31714	161	66	and	and	CCONJ
fbem-31714	161	67	types	type	NOUN
fbem-31714	161	68	to	to	ADP
fbem-31714	161	69	the	the	DET
fbem-31714	161	70	increase	increase	NOUN
fbem-31714	161	71	of	of	ADP
fbem-31714	161	72	disposable	disposable	ADJ
fbem-31714	161	73	income	income	NOUN
fbem-31714	161	74	.	.	PUNCT
fbem-31714	162	1	in	in	ADP
fbem-31714	162	2	terms	term	NOUN
fbem-31714	162	3	of	of	ADP
fbem-31714	162	4	daily	daily	ADJ
fbem-31714	162	5	basic	basic	ADJ
fbem-31714	162	6	living	living	NOUN
fbem-31714	162	7	expenses	expense	NOUN
fbem-31714	162	8	,	,	PUNCT
fbem-31714	162	9	an	an	DET
fbem-31714	162	10	increase	increase	NOUN
fbem-31714	162	11	in	in	ADP
fbem-31714	162	12	disposable	disposable	ADJ
fbem-31714	162	13	income	income	NOUN
fbem-31714	162	14	has	have	VERB
fbem-31714	162	15	a	a	DET
fbem-31714	162	16	significant	significant	ADJ
fbem-31714	162	17	optimization	optimization	NOUN
fbem-31714	162	18	effect	effect	NOUN
fbem-31714	162	19	on	on	ADP
fbem-31714	162	20	it	it	PRON
fbem-31714	162	21	.	.	PUNCT
fbem-31714	163	1	for	for	ADP
fbem-31714	163	2	the	the	DET
fbem-31714	163	3	general	general	ADJ
fbem-31714	163	4	consumer	consumer	NOUN
fbem-31714	163	5	group	group	NOUN
fbem-31714	163	6	,	,	PUNCT
fbem-31714	163	7	before	before	ADP
fbem-31714	163	8	the	the	DET
fbem-31714	163	9	implementation	implementation	NOUN
fbem-31714	163	10	of	of	ADP
fbem-31714	163	11	the	the	DET
fbem-31714	163	12	policy	policy	NOUN
fbem-31714	163	13	,	,	PUNCT
fbem-31714	163	14	their	their	PRON
fbem-31714	163	15	expenditures	expenditure	NOUN
fbem-31714	163	16	were	be	AUX
fbem-31714	163	17	mainly	mainly	ADV
fbem-31714	163	18	focused	focus	VERB
fbem-31714	163	19	on	on	ADP
fbem-31714	163	20	food	food	NOUN
fbem-31714	163	21	,	,	PUNCT
fbem-31714	163	22	accommodation	accommodation	NOUN
fbem-31714	163	23	,	,	PUNCT
fbem-31714	163	24	etc	etc	X
fbem-31714	163	25	.	.	X
fbem-31714	163	26	to	to	PART
fbem-31714	163	27	meet	meet	VERB
fbem-31714	163	28	their	their	PRON
fbem-31714	163	29	daily	daily	ADJ
fbem-31714	163	30	basic	basic	ADJ
fbem-31714	163	31	needs	need	NOUN
fbem-31714	163	32	,	,	PUNCT
fbem-31714	163	33	and	and	CCONJ
fbem-31714	163	34	they	they	PRON
fbem-31714	163	35	relatively	relatively	ADV
fbem-31714	163	36	lacked	lack	VERB
fbem-31714	163	37	attention	attention	NOUN
fbem-31714	163	38	to	to	ADP
fbem-31714	163	39	education	education	NOUN
fbem-31714	163	40	and	and	CCONJ
fbem-31714	163	41	medical	medical	ADJ
fbem-31714	163	42	care	care	NOUN
fbem-31714	163	43	.	.	PUNCT
fbem-31714	164	1	after	after	ADP
fbem-31714	164	2	the	the	DET
fbem-31714	164	3	implementation	implementation	NOUN
fbem-31714	164	4	of	of	ADP
fbem-31714	164	5	policies	policy	NOUN
fbem-31714	164	6	,	,	PUNCT
fbem-31714	164	7	the	the	DET
fbem-31714	164	8	increase	increase	NOUN
fbem-31714	164	9	in	in	ADP
fbem-31714	164	10	disposable	disposable	ADJ
fbem-31714	164	11	income	income	NOUN
fbem-31714	164	12	will	will	AUX
fbem-31714	164	13	encourage	encourage	VERB
fbem-31714	164	14	residents	resident	NOUN
fbem-31714	164	15	to	to	PART
fbem-31714	164	16	optimize	optimize	VERB
fbem-31714	164	17	their	their	PRON
fbem-31714	164	18	consumption	consumption	NOUN
fbem-31714	164	19	ratios	ratio	NOUN
fbem-31714	164	20	in	in	ADP
fbem-31714	164	21	these	these	DET
fbem-31714	164	22	areas	area	NOUN
fbem-31714	164	23	,	,	PUNCT
fbem-31714	164	24	and	and	CCONJ
fbem-31714	164	25	more	more	ADJ
fbem-31714	164	26	expenditures	expenditure	NOUN
fbem-31714	164	27	can	can	AUX
fbem-31714	164	28	be	be	AUX
fbem-31714	164	29	directed	direct	VERB
fbem-31714	164	30	towards	towards	ADP
fbem-31714	164	31	education	education	NOUN
fbem-31714	164	32	,	,	PUNCT
fbem-31714	164	33	healthcare	healthcare	PROPN
fbem-31714	164	34	,	,	PUNCT
fbem-31714	164	35	etc	etc	X
fbem-31714	164	36	.	.	X
fbem-31714	164	37	,	,	PUNCT
fbem-31714	164	38	thereby	thereby	ADV
fbem-31714	164	39	promoting	promote	VERB
fbem-31714	164	40	the	the	DET
fbem-31714	164	41	overall	overall	ADJ
fbem-31714	164	42	improvement	improvement	NOUN
fbem-31714	164	43	of	of	ADP
fbem-31714	164	44	living	living	NOUN
fbem-31714	164	45	standards	standard	NOUN
fbem-31714	164	46	.	.	PUNCT
fbem-31714	165	1	at	at	ADP
fbem-31714	165	2	the	the	DET
fbem-31714	165	3	same	same	ADJ
fbem-31714	165	4	time	time	NOUN
fbem-31714	165	5	,	,	PUNCT
fbem-31714	165	6	this	this	DET
fbem-31714	165	7	group	group	NOUN
fbem-31714	165	8	may	may	AUX
fbem-31714	165	9	use	use	VERB
fbem-31714	165	10	the	the	DET
fbem-31714	165	11	newly	newly	ADV
fbem-31714	165	12	added	add	VERB
fbem-31714	165	13	disposable	disposable	ADJ
fbem-31714	165	14	income	income	NOUN
fbem-31714	165	15	to	to	PART
fbem-31714	165	16	improve	improve	VERB
fbem-31714	165	17	their	their	PRON
fbem-31714	165	18	living	living	NOUN
fbem-31714	165	19	environment	environment	NOUN
fbem-31714	165	20	,	,	PUNCT
fbem-31714	165	21	which	which	PRON
fbem-31714	165	22	to	to	ADP
fbem-31714	165	23	some	some	DET
fbem-31714	165	24	extent	extent	NOUN
fbem-31714	165	25	optimizes	optimize	VERB
fbem-31714	165	26	their	their	PRON
fbem-31714	165	27	consumption	consumption	NOUN
fbem-31714	165	28	structure	structure	NOUN
fbem-31714	165	29	.	.	PUNCT
fbem-31714	166	1	this	this	PRON
fbem-31714	166	2	can	can	AUX
fbem-31714	166	3	reflect	reflect	VERB
fbem-31714	166	4	[	[	X
fbem-31714	166	5	17	17	NUM
fbem-31714	166	6	]	]	SYM
fbem-31714	166	7	.	.	PUNCT
fbem-31714	167	1	4.2	4.2	NUM
fbem-31714	167	2	.	.	PUNCT
fbem-31714	167	3	indirect	indirect	ADJ
fbem-31714	167	4	impact	impact	NOUN
fbem-31714	167	5	:	:	PUNCT
fbem-31714	167	6	the	the	DET
fbem-31714	167	7	long	long	ADJ
fbem-31714	167	8	-	-	PUNCT
fbem-31714	167	9	term	term	NOUN
fbem-31714	167	10	shaping	shaping	NOUN
fbem-31714	167	11	of	of	ADP
fbem-31714	167	12	consumer	consumer	NOUN
fbem-31714	167	13	decisions	decision	NOUN
fbem-31714	167	14	by	by	ADP
fbem-31714	167	15	policy	policy	NOUN
fbem-31714	167	16	expectations	expectation	NOUN
fbem-31714	167	17	in	in	ADP
fbem-31714	167	18	recent	recent	ADJ
fbem-31714	167	19	years	year	NOUN
fbem-31714	167	20	,	,	PUNCT
fbem-31714	167	21	china	china	PROPN
fbem-31714	167	22	's	's	PART
fbem-31714	167	23	economy	economy	NOUN
fbem-31714	167	24	has	have	AUX
fbem-31714	167	25	flourished	flourish	VERB
fbem-31714	167	26	,	,	PUNCT
fbem-31714	167	27	but	but	CCONJ
fbem-31714	167	28	the	the	DET
fbem-31714	167	29	problem	problem	NOUN
fbem-31714	167	30	of	of	ADP
fbem-31714	167	31	wealth	wealth	NOUN
fbem-31714	167	32	gap	gap	NOUN
fbem-31714	167	33	still	still	ADV
fbem-31714	167	34	objectively	objectively	ADV
fbem-31714	167	35	exists	exist	VERB
fbem-31714	167	36	.	.	PUNCT
fbem-31714	168	1	as	as	ADP
fbem-31714	168	2	an	an	DET
fbem-31714	168	3	important	important	ADJ
fbem-31714	168	4	means	mean	NOUN
fbem-31714	168	5	for	for	SCONJ
fbem-31714	168	6	the	the	DET
fbem-31714	168	7	government	government	NOUN
fbem-31714	168	8	to	to	PART
fbem-31714	168	9	regulate	regulate	VERB
fbem-31714	168	10	income	income	NOUN
fbem-31714	168	11	redistribution	redistribution	NOUN
fbem-31714	168	12	,	,	PUNCT
fbem-31714	168	13	personal	personal	ADJ
fbem-31714	168	14	income	income	NOUN
fbem-31714	168	15	tax	tax	NOUN
fbem-31714	168	16	,	,	PUNCT
fbem-31714	168	17	with	with	ADP
fbem-31714	168	18	its	its	PRON
fbem-31714	168	19	special	special	ADJ
fbem-31714	168	20	additional	additional	ADJ
fbem-31714	168	21	deduction	deduction	NOUN
fbem-31714	168	22	policy	policy	NOUN
fbem-31714	168	23	,	,	PUNCT
fbem-31714	168	24	is	be	AUX
fbem-31714	168	25	not	not	PART
fbem-31714	168	26	only	only	ADV
fbem-31714	168	27	an	an	DET
fbem-31714	168	28	important	important	ADJ
fbem-31714	168	29	decision	decision	NOUN
fbem-31714	168	30	made	make	VERB
fbem-31714	168	31	by	by	ADP
fbem-31714	168	32	the	the	DET
fbem-31714	168	33	state	state	NOUN
fbem-31714	168	34	in	in	ADP
fbem-31714	168	35	terms	term	NOUN
fbem-31714	168	36	of	of	ADP
fbem-31714	168	37	taxation	taxation	NOUN
fbem-31714	168	38	and	and	CCONJ
fbem-31714	168	39	expenditure	expenditure	NOUN
fbem-31714	168	40	,	,	PUNCT
fbem-31714	168	41	but	but	CCONJ
fbem-31714	168	42	its	its	PRON
fbem-31714	168	43	stability	stability	NOUN
fbem-31714	168	44	and	and	CCONJ
fbem-31714	168	45	sustainability	sustainability	NOUN
fbem-31714	168	46	will	will	AUX
fbem-31714	168	47	also	also	ADV
fbem-31714	168	48	affect	affect	VERB
fbem-31714	168	49	residents	resident	NOUN
fbem-31714	168	50	'	'	PART
fbem-31714	168	51	expectations	expectation	NOUN
fbem-31714	168	52	of	of	ADP
fbem-31714	168	53	future	future	ADJ
fbem-31714	168	54	income	income	NOUN
fbem-31714	168	55	,	,	PUNCT
fbem-31714	168	56	thereby	thereby	ADV
fbem-31714	168	57	prompting	prompt	VERB
fbem-31714	168	58	them	they	PRON
fbem-31714	168	59	to	to	PART
fbem-31714	168	60	adjust	adjust	VERB
fbem-31714	168	61	their	their	PRON
fbem-31714	168	62	consumption	consumption	NOUN
fbem-31714	168	63	decisions	decision	NOUN
fbem-31714	168	64	.	.	PUNCT
fbem-31714	169	1	this	this	DET
fbem-31714	169	2	indirect	indirect	ADJ
fbem-31714	169	3	impact	impact	NOUN
fbem-31714	169	4	is	be	AUX
fbem-31714	169	5	mainly	mainly	ADV
fbem-31714	169	6	reflected	reflect	VERB
fbem-31714	169	7	in	in	ADP
fbem-31714	169	8	the	the	DET
fbem-31714	169	9	consumption	consumption	NOUN
fbem-31714	169	10	smoothing	smoothing	NOUN
fbem-31714	169	11	effect	effect	NOUN
fbem-31714	169	12	formed	form	VERB
fbem-31714	169	13	by	by	ADP
fbem-31714	169	14	permanent	permanent	ADJ
fbem-31714	169	15	income	income	NOUN
fbem-31714	169	16	expectations	expectation	NOUN
fbem-31714	169	17	and	and	CCONJ
fbem-31714	169	18	the	the	DET
fbem-31714	169	19	buffering	buffering	NOUN
fbem-31714	169	20	effect	effect	NOUN
fbem-31714	169	21	to	to	PART
fbem-31714	169	22	cope	cope	VERB
fbem-31714	169	23	with	with	ADP
fbem-31714	169	24	uncertainty	uncertainty	NOUN
fbem-31714	169	25	[	[	X
fbem-31714	169	26	18	18	NUM
fbem-31714	169	27	]	]	PUNCT
fbem-31714	169	28	.	.	PUNCT
fbem-31714	170	1	the	the	DET
fbem-31714	170	2	special	special	ADJ
fbem-31714	170	3	additional	additional	ADJ
fbem-31714	170	4	deduction	deduction	NOUN
fbem-31714	170	5	policy	policy	NOUN
fbem-31714	170	6	for	for	ADP
fbem-31714	170	7	personal	personal	ADJ
fbem-31714	170	8	income	income	NOUN
fbem-31714	170	9	tax	tax	NOUN
fbem-31714	170	10	effectively	effectively	ADV
fbem-31714	170	11	stabilizes	stabilize	VERB
fbem-31714	170	12	residents	resident	NOUN
fbem-31714	170	13	'	'	PART
fbem-31714	170	14	income	income	NOUN
fbem-31714	170	15	expectations	expectation	NOUN
fbem-31714	170	16	by	by	ADP
fbem-31714	170	17	constructing	construct	VERB
fbem-31714	170	18	a	a	DET
fbem-31714	170	19	long	long	ADJ
fbem-31714	170	20	-	-	PUNCT
fbem-31714	170	21	term	term	NOUN
fbem-31714	170	22	stable	stable	ADJ
fbem-31714	170	23	institutional	institutional	ADJ
fbem-31714	170	24	framework	framework	NOUN
fbem-31714	170	25	,	,	PUNCT
fbem-31714	170	26	enabling	enable	VERB
fbem-31714	170	27	taxpayers	taxpayer	NOUN
fbem-31714	170	28	to	to	PART
fbem-31714	170	29	form	form	VERB
fbem-31714	170	30	a	a	DET
fbem-31714	170	31	stable	stable	ADJ
fbem-31714	170	32	expectation	expectation	NOUN
fbem-31714	170	33	of	of	ADP
fbem-31714	170	34	"	"	PUNCT
fbem-31714	170	35	controllable	controllable	ADJ
fbem-31714	170	36	future	future	ADJ
fbem-31714	170	37	tax	tax	NOUN
fbem-31714	170	38	burden	burden	NOUN
fbem-31714	170	39	and	and	CCONJ
fbem-31714	170	40	predictable	predictable	ADJ
fbem-31714	170	41	disposable	disposable	ADJ
fbem-31714	170	42	income	income	NOUN
fbem-31714	170	43	"	"	PUNCT
fbem-31714	170	44	,	,	PUNCT
fbem-31714	170	45	thereby	thereby	ADV
fbem-31714	170	46	reducing	reduce	VERB
fbem-31714	170	47	the	the	DET
fbem-31714	170	48	precautionary	precautionary	ADJ
fbem-31714	170	49	savings	saving	NOUN
fbem-31714	170	50	motivation	motivation	NOUN
fbem-31714	170	51	for	for	ADP
fbem-31714	170	52	rigid	rigid	ADJ
fbem-31714	170	53	expenditures	expenditure	NOUN
fbem-31714	170	54	such	such	ADJ
fbem-31714	170	55	as	as	ADP
fbem-31714	170	56	education	education	NOUN
fbem-31714	170	57	,	,	PUNCT
fbem-31714	170	58	healthcare	healthcare	PROPN
fbem-31714	170	59	,	,	PUNCT
fbem-31714	170	60	and	and	CCONJ
fbem-31714	170	61	elderly	elderly	ADJ
fbem-31714	170	62	care	care	NOUN
fbem-31714	170	63	,	,	PUNCT
fbem-31714	170	64	and	and	CCONJ
fbem-31714	170	65	unleashing	unleash	VERB
fbem-31714	170	66	long	long	ADJ
fbem-31714	170	67	-	-	PUNCT
fbem-31714	170	68	term	term	NOUN
fbem-31714	170	69	consumption	consumption	NOUN
fbem-31714	170	70	potential	potential	NOUN
fbem-31714	170	71	.	.	PUNCT
fbem-31714	171	1	this	this	DET
fbem-31714	171	2	mechanism	mechanism	NOUN
fbem-31714	171	3	of	of	ADP
fbem-31714	171	4	action	action	NOUN
fbem-31714	171	5	is	be	AUX
fbem-31714	171	6	consistent	consistent	ADJ
fbem-31714	171	7	with	with	ADP
fbem-31714	171	8	friedman	friedman	PROPN
fbem-31714	171	9	's	's	PART
fbem-31714	171	10	permanent	permanent	ADJ
fbem-31714	171	11	income	income	NOUN
fbem-31714	171	12	hypothesis	hypothesis	NOUN
fbem-31714	171	13	,	,	PUNCT
fbem-31714	171	14	which	which	PRON
fbem-31714	171	15	states	state	VERB
fbem-31714	171	16	that	that	SCONJ
fbem-31714	171	17	household	household	NOUN
fbem-31714	171	18	consumption	consumption	NOUN
fbem-31714	171	19	decisions	decision	NOUN
fbem-31714	171	20	are	be	AUX
fbem-31714	171	21	based	base	VERB
fbem-31714	171	22	on	on	ADP
fbem-31714	171	23	long	long	ADJ
fbem-31714	171	24	-	-	PUNCT
fbem-31714	171	25	term	term	NOUN
fbem-31714	171	26	income	income	NOUN
fbem-31714	171	27	expectations	expectation	NOUN
fbem-31714	171	28	rather	rather	ADV
fbem-31714	171	29	than	than	ADP
fbem-31714	171	30	short	short	ADJ
fbem-31714	171	31	-	-	PUNCT
fbem-31714	171	32	term	term	NOUN
fbem-31714	171	33	fluctuations	fluctuation	NOUN
fbem-31714	171	34	,	,	PUNCT
fbem-31714	171	35	and	and	CCONJ
fbem-31714	171	36	also	also	ADV
fbem-31714	171	37	echoes	echo	VERB
fbem-31714	171	38	the	the	DET
fbem-31714	171	39	precautionary	precautionary	ADJ
fbem-31714	171	40	savings	saving	NOUN
fbem-31714	171	41	theory	theory	NOUN
fbem-31714	171	42	.	.	PUNCT
fbem-31714	172	1	in	in	ADP
fbem-31714	172	2	other	other	ADJ
fbem-31714	172	3	words	word	NOUN
fbem-31714	172	4	,	,	PUNCT
fbem-31714	172	5	residents	resident	NOUN
fbem-31714	172	6	'	'	PART
fbem-31714	172	7	consumption	consumption	NOUN
fbem-31714	172	8	expenditure	expenditure	NOUN
fbem-31714	172	9	is	be	AUX
fbem-31714	172	10	mainly	mainly	ADV
fbem-31714	172	11	determined	determine	VERB
fbem-31714	172	12	by	by	ADP
fbem-31714	172	13	their	their	PRON
fbem-31714	172	14	permanent	permanent	ADJ
fbem-31714	172	15	income	income	NOUN
fbem-31714	172	16	.	.	PUNCT
fbem-31714	173	1	when	when	SCONJ
fbem-31714	173	2	the	the	DET
fbem-31714	173	3	special	special	ADJ
fbem-31714	173	4	additional	additional	ADJ
fbem-31714	173	5	deduction	deduction	NOUN
fbem-31714	173	6	policy	policy	NOUN
fbem-31714	173	7	has	have	VERB
fbem-31714	173	8	stability	stability	NOUN
fbem-31714	173	9	and	and	CCONJ
fbem-31714	173	10	sustainability	sustainability	NOUN
fbem-31714	173	11	,	,	PUNCT
fbem-31714	173	12	residents	resident	NOUN
fbem-31714	173	13	will	will	AUX
fbem-31714	173	14	see	see	VERB
fbem-31714	173	15	it	it	PRON
fbem-31714	173	16	as	as	ADP
fbem-31714	173	17	a	a	DET
fbem-31714	173	18	long	long	ADJ
fbem-31714	173	19	-	-	PUNCT
fbem-31714	173	20	term	term	NOUN
fbem-31714	173	21	income	income	NOUN
fbem-31714	173	22	increase	increase	NOUN
fbem-31714	173	23	,	,	PUNCT
fbem-31714	173	24	forming	form	VERB
fbem-31714	173	25	a	a	DET
fbem-31714	173	26	stable	stable	ADJ
fbem-31714	173	27	expectation	expectation	NOUN
fbem-31714	173	28	.	.	PUNCT
fbem-31714	174	1	under	under	ADP
fbem-31714	174	2	this	this	DET
fbem-31714	174	3	expectation	expectation	NOUN
fbem-31714	174	4	,	,	PUNCT
fbem-31714	174	5	residents	resident	NOUN
fbem-31714	174	6	will	will	AUX
fbem-31714	174	7	not	not	PART
fbem-31714	174	8	only	only	ADV
fbem-31714	174	9	use	use	VERB
fbem-31714	174	10	the	the	DET
fbem-31714	174	11	newly	newly	ADV
fbem-31714	174	12	added	add	VERB
fbem-31714	174	13	disposable	disposable	ADJ
fbem-31714	174	14	income	income	NOUN
fbem-31714	174	15	for	for	ADP
fbem-31714	174	16	immediate	immediate	ADJ
fbem-31714	174	17	consumption	consumption	NOUN
fbem-31714	174	18	,	,	PUNCT
fbem-31714	174	19	but	but	CCONJ
fbem-31714	174	20	will	will	AUX
fbem-31714	174	21	also	also	ADV
fbem-31714	174	22	engage	engage	VERB
fbem-31714	174	23	in	in	ADP
fbem-31714	174	24	longer	long	ADJ
fbem-31714	174	25	-	-	PUNCT
fbem-31714	174	26	term	term	NOUN
fbem-31714	174	27	consumption	consumption	NOUN
fbem-31714	174	28	planning	planning	NOUN
fbem-31714	174	29	to	to	PART
fbem-31714	174	30	achieve	achieve	VERB
fbem-31714	174	31	consumption	consumption	NOUN
fbem-31714	174	32	smoothing	smoothing	NOUN
fbem-31714	174	33	.	.	PUNCT
fbem-31714	175	1	from	from	ADP
fbem-31714	175	2	the	the	DET
fbem-31714	175	3	perspective	perspective	NOUN
fbem-31714	175	4	of	of	ADP
fbem-31714	175	5	consumer	consumer	NOUN
fbem-31714	175	6	psychology	psychology	NOUN
fbem-31714	175	7	,	,	PUNCT
fbem-31714	175	8	long	long	ADJ
fbem-31714	175	9	-	-	PUNCT
fbem-31714	175	10	term	term	NOUN
fbem-31714	175	11	stable	stable	ADJ
fbem-31714	175	12	policy	policy	NOUN
fbem-31714	175	13	signals	signal	NOUN
fbem-31714	175	14	can	can	AUX
fbem-31714	175	15	significantly	significantly	ADV
fbem-31714	175	16	reduce	reduce	VERB
fbem-31714	175	17	residents	resident	NOUN
fbem-31714	175	18	'	'	PART
fbem-31714	175	19	anxiety	anxiety	NOUN
fbem-31714	175	20	about	about	ADP
fbem-31714	175	21	future	future	ADJ
fbem-31714	175	22	expenditures	expenditure	NOUN
fbem-31714	175	23	.	.	PUNCT
fbem-31714	176	1	a	a	DET
fbem-31714	176	2	tracking	tracking	NOUN
fbem-31714	176	3	study	study	NOUN
fbem-31714	176	4	by	by	ADP
fbem-31714	176	5	the	the	DET
fbem-31714	176	6	china	china	PROPN
fbem-31714	176	7	finance	finance	PROPN
fbem-31714	176	8	and	and	CCONJ
fbem-31714	176	9	taxation	taxation	NOUN
fbem-31714	176	10	research	research	NOUN
fbem-31714	176	11	center	center	NOUN
fbem-31714	176	12	at	at	ADP
fbem-31714	176	13	peking	peking	PROPN
fbem-31714	176	14	university	university	PROPN
fbem-31714	176	15	(	(	PUNCT
fbem-31714	176	16	2025	2025	NUM
fbem-31714	176	17	)	)	PUNCT
fbem-31714	176	18	shows	show	VERB
fbem-31714	176	19	that	that	SCONJ
fbem-31714	176	20	in	in	ADP
fbem-31714	176	21	areas	area	NOUN
fbem-31714	176	22	where	where	SCONJ
fbem-31714	176	23	the	the	DET
fbem-31714	176	24	special	special	ADJ
fbem-31714	176	25	additional	additional	ADJ
fbem-31714	176	26	deduction	deduction	NOUN
fbem-31714	176	27	policy	policy	NOUN
fbem-31714	176	28	has	have	AUX
fbem-31714	176	29	been	be	AUX
fbem-31714	176	30	implemented	implement	VERB
fbem-31714	176	31	for	for	ADP
fbem-31714	176	32	more	more	ADJ
fbem-31714	176	33	than	than	ADP
fbem-31714	176	34	5	5	NUM
fbem-31714	176	35	years	year	NOUN
fbem-31714	176	36	,	,	PUNCT
fbem-31714	176	37	residents	resident	NOUN
fbem-31714	176	38	'	'	PART
fbem-31714	176	39	precautionary	precautionary	ADJ
fbem-31714	176	40	savings	saving	NOUN
fbem-31714	176	41	motivation	motivation	NOUN
fbem-31714	176	42	for	for	ADP
fbem-31714	176	43	education	education	NOUN
fbem-31714	176	44	and	and	CCONJ
fbem-31714	176	45	medical	medical	ADJ
fbem-31714	176	46	expenses	expense	NOUN
fbem-31714	176	47	has	have	AUX
fbem-31714	176	48	decreased	decrease	VERB
fbem-31714	176	49	by	by	ADP
fbem-31714	176	50	31.4	31.4	NUM
fbem-31714	176	51	%	%	NOUN
fbem-31714	176	52	,	,	PUNCT
fbem-31714	176	53	and	and	CCONJ
fbem-31714	176	54	their	their	PRON
fbem-31714	176	55	current	current	ADJ
fbem-31714	176	56	consumption	consumption	NOUN
fbem-31714	176	57	expenditure	expenditure	NOUN
fbem-31714	176	58	as	as	ADP
fbem-31714	176	59	a	a	DET
fbem-31714	176	60	percentage	percentage	NOUN
fbem-31714	176	61	of	of	ADP
fbem-31714	176	62	income	income	NOUN
fbem-31714	176	63	has	have	AUX
fbem-31714	176	64	increased	increase	VERB
fbem-31714	176	65	to	to	ADP
fbem-31714	176	66	68.3	68.3	NUM
fbem-31714	176	67	%	%	NOUN
fbem-31714	176	68	.	.	PUNCT
fbem-31714	177	1	this	this	DET
fbem-31714	177	2	change	change	NOUN
fbem-31714	177	3	is	be	AUX
fbem-31714	177	4	particularly	particularly	ADV
fbem-31714	177	5	evident	evident	ADJ
fbem-31714	177	6	in	in	ADP
fbem-31714	177	7	young	young	ADJ
fbem-31714	177	8	families	family	NOUN
fbem-31714	177	9	:	:	PUNCT
fbem-31714	177	10	due	due	ADP
fbem-31714	177	11	to	to	ADP
fbem-31714	177	12	the	the	DET
fbem-31714	177	13	stability	stability	NOUN
fbem-31714	177	14	of	of	ADP
fbem-31714	177	15	the	the	DET
fbem-31714	177	16	children	child	NOUN
fbem-31714	177	17	's	's	PART
fbem-31714	177	18	education	education	NOUN
fbem-31714	177	19	deduction	deduction	NOUN
fbem-31714	177	20	policy	policy	NOUN
fbem-31714	177	21	,	,	PUNCT
fbem-31714	177	22	the	the	DET
fbem-31714	177	23	30	30	NUM
fbem-31714	177	24	-	-	SYM
fbem-31714	177	25	40	40	NUM
fbem-31714	177	26	year	year	NOUN
fbem-31714	177	27	old	old	ADJ
fbem-31714	177	28	group	group	NOUN
fbem-31714	177	29	's	's	PART
fbem-31714	177	30	perception	perception	NOUN
fbem-31714	177	31	of	of	ADP
fbem-31714	177	32	uncertainty	uncertainty	NOUN
fbem-31714	177	33	in	in	ADP
fbem-31714	177	34	future	future	ADJ
fbem-31714	177	35	education	education	NOUN
fbem-31714	177	36	expenditure	expenditure	NOUN
fbem-31714	177	37	has	have	AUX
fbem-31714	177	38	decreased	decrease	VERB
fbem-31714	177	39	by	by	ADP
fbem-31714	177	40	42.7	42.7	NUM
fbem-31714	177	41	%	%	NOUN
fbem-31714	177	42	,	,	PUNCT
fbem-31714	177	43	while	while	SCONJ
fbem-31714	177	44	their	their	PRON
fbem-31714	177	45	education	education	NOUN
fbem-31714	177	46	service	service	NOUN
fbem-31714	177	47	consumption	consumption	NOUN
fbem-31714	177	48	expenditure	expenditure	NOUN
fbem-31714	177	49	has	have	AUX
fbem-31714	177	50	increased	increase	VERB
fbem-31714	177	51	by	by	ADP
fbem-31714	177	52	28.9	28.9	NUM
fbem-31714	177	53	%	%	NOUN
fbem-31714	177	54	.	.	PUNCT
fbem-31714	178	1	in	in	ADP
fbem-31714	178	2	addition	addition	NOUN
fbem-31714	178	3	,	,	PUNCT
fbem-31714	178	4	in	in	ADP
fbem-31714	178	5	the	the	DET
fbem-31714	178	6	face	face	NOUN
fbem-31714	178	7	of	of	ADP
fbem-31714	178	8	economic	economic	ADJ
fbem-31714	178	9	uncertainty	uncertainty	NOUN
fbem-31714	178	10	in	in	ADP
fbem-31714	178	11	the	the	DET
fbem-31714	178	12	future	future	NOUN
fbem-31714	178	13	,	,	PUNCT
fbem-31714	178	14	stable	stable	ADJ
fbem-31714	178	15	special	special	ADJ
fbem-31714	178	16	additional	additional	ADJ
fbem-31714	178	17	deduction	deduction	NOUN
fbem-31714	178	18	policies	policy	NOUN
fbem-31714	178	19	can	can	AUX
fbem-31714	178	20	provide	provide	VERB
fbem-31714	178	21	residents	resident	NOUN
fbem-31714	178	22	with	with	ADP
fbem-31714	178	23	a	a	DET
fbem-31714	178	24	certain	certain	ADJ
fbem-31714	178	25	long	long	ADJ
fbem-31714	178	26	-	-	PUNCT
fbem-31714	178	27	term	term	NOUN
fbem-31714	178	28	and	and	CCONJ
fbem-31714	178	29	lasting	last	VERB
fbem-31714	178	30	income	income	NOUN
fbem-31714	178	31	guarantee	guarantee	NOUN
fbem-31714	178	32	,	,	PUNCT
fbem-31714	178	33	playing	play	VERB
fbem-31714	178	34	a	a	DET
fbem-31714	178	35	buffering	buffering	NOUN
fbem-31714	178	36	role	role	NOUN
fbem-31714	178	37	to	to	ADP
fbem-31714	178	38	a	a	DET
fbem-31714	178	39	certain	certain	ADJ
fbem-31714	178	40	extent	extent	NOUN
fbem-31714	178	41	,	,	PUNCT
fbem-31714	178	42	thereby	thereby	ADV
fbem-31714	178	43	maintaining	maintain	VERB
fbem-31714	178	44	a	a	DET
fbem-31714	178	45	certain	certain	ADJ
fbem-31714	178	46	level	level	NOUN
fbem-31714	178	47	of	of	ADP
fbem-31714	178	48	consumption	consumption	NOUN
fbem-31714	178	49	and	and	CCONJ
fbem-31714	178	50	enhancing	enhance	VERB
fbem-31714	178	51	their	their	PRON
fbem-31714	178	52	ability	ability	NOUN
fbem-31714	178	53	to	to	PART
fbem-31714	178	54	resist	resist	VERB
fbem-31714	178	55	risks	risk	NOUN
fbem-31714	178	56	.	.	PUNCT
fbem-31714	179	1	in	in	ADP
fbem-31714	179	2	the	the	DET
fbem-31714	179	3	current	current	ADJ
fbem-31714	179	4	period	period	NOUN
fbem-31714	179	5	of	of	ADP
fbem-31714	179	6	significant	significant	ADJ
fbem-31714	179	7	economic	economic	ADJ
fbem-31714	179	8	downturn	downturn	NOUN
fbem-31714	179	9	and	and	CCONJ
fbem-31714	179	10	unstable	unstable	ADJ
fbem-31714	179	11	employment	employment	NOUN
fbem-31714	179	12	situation	situation	NOUN
fbem-31714	179	13	,	,	PUNCT
fbem-31714	179	14	residents	resident	NOUN
fbem-31714	179	15	'	'	PART
fbem-31714	179	16	expectations	expectation	NOUN
fbem-31714	179	17	for	for	ADP
fbem-31714	179	18	future	future	ADJ
fbem-31714	179	19	income	income	NOUN
fbem-31714	179	20	are	be	AUX
fbem-31714	179	21	pessimistic	pessimistic	ADJ
fbem-31714	179	22	,	,	PUNCT
fbem-31714	179	23	with	with	ADP
fbem-31714	179	24	most	most	ADV
fbem-31714	179	25	inclined	inclined	ADJ
fbem-31714	179	26	to	to	PART
fbem-31714	179	27	increase	increase	VERB
fbem-31714	179	28	savings	saving	NOUN
fbem-31714	179	29	and	and	CCONJ
fbem-31714	179	30	reduce	reduce	VERB
fbem-31714	179	31	consumption	consumption	NOUN
fbem-31714	179	32	to	to	PART
fbem-31714	179	33	cope	cope	VERB
fbem-31714	179	34	with	with	ADP
fbem-31714	179	35	potential	potential	ADJ
fbem-31714	179	36	risks	risk	NOUN
fbem-31714	179	37	.	.	PUNCT
fbem-31714	180	1	the	the	DET
fbem-31714	180	2	implementation	implementation	NOUN
fbem-31714	180	3	of	of	ADP
fbem-31714	180	4	the	the	DET
fbem-31714	180	5	special	special	ADJ
fbem-31714	180	6	122	122	NUM
fbem-31714	180	7	additional	additional	ADJ
fbem-31714	180	8	deduction	deduction	NOUN
fbem-31714	180	9	policy	policy	NOUN
fbem-31714	180	10	has	have	AUX
fbem-31714	180	11	brought	bring	VERB
fbem-31714	180	12	stable	stable	ADJ
fbem-31714	180	13	income	income	NOUN
fbem-31714	180	14	streams	stream	NOUN
fbem-31714	180	15	,	,	PUNCT
fbem-31714	180	16	which	which	PRON
fbem-31714	180	17	can	can	AUX
fbem-31714	180	18	alleviate	alleviate	VERB
fbem-31714	180	19	residents	resident	NOUN
fbem-31714	180	20	'	'	PART
fbem-31714	180	21	concerns	concern	NOUN
fbem-31714	180	22	to	to	ADP
fbem-31714	180	23	a	a	DET
fbem-31714	180	24	certain	certain	ADJ
fbem-31714	180	25	extent	extent	NOUN
fbem-31714	180	26	and	and	CCONJ
fbem-31714	180	27	ensure	ensure	VERB
fbem-31714	180	28	the	the	DET
fbem-31714	180	29	relative	relative	ADJ
fbem-31714	180	30	stability	stability	NOUN
fbem-31714	180	31	of	of	ADP
fbem-31714	180	32	the	the	DET
fbem-31714	180	33	consumer	consumer	NOUN
fbem-31714	180	34	market	market	NOUN
fbem-31714	180	35	.	.	PUNCT
fbem-31714	181	1	4.3	4.3	NUM
fbem-31714	181	2	.	.	PUNCT
fbem-31714	181	3	directional	directional	ADJ
fbem-31714	181	4	guidance	guidance	NOUN
fbem-31714	181	5	:	:	PUNCT
fbem-31714	181	6	proactive	proactive	ADJ
fbem-31714	181	7	guidance	guidance	NOUN
fbem-31714	181	8	of	of	ADP
fbem-31714	181	9	policies	policy	NOUN
fbem-31714	181	10	on	on	ADP
fbem-31714	181	11	consumption	consumption	NOUN
fbem-31714	181	12	upgrading	upgrade	VERB
fbem-31714	181	13	the	the	DET
fbem-31714	181	14	special	special	ADJ
fbem-31714	181	15	additional	additional	ADJ
fbem-31714	181	16	deduction	deduction	NOUN
fbem-31714	181	17	policy	policy	NOUN
fbem-31714	181	18	for	for	ADP
fbem-31714	181	19	personal	personal	ADJ
fbem-31714	181	20	income	income	NOUN
fbem-31714	181	21	tax	tax	NOUN
fbem-31714	181	22	this	this	DET
fbem-31714	181	23	time	time	NOUN
fbem-31714	181	24	revolves	revolve	VERB
fbem-31714	181	25	around	around	ADP
fbem-31714	181	26	two	two	NUM
fbem-31714	181	27	main	main	ADJ
fbem-31714	181	28	themes	theme	NOUN
fbem-31714	181	29	:	:	PUNCT
fbem-31714	181	30	"	"	PUNCT
fbem-31714	181	31	fairness	fairness	NOUN
fbem-31714	181	32	"	"	PUNCT
fbem-31714	181	33	and	and	CCONJ
fbem-31714	181	34	"	"	PUNCT
fbem-31714	181	35	efficiency	efficiency	NOUN
fbem-31714	181	36	"	"	PUNCT
fbem-31714	181	37	.	.	PUNCT
fbem-31714	182	1	fairly	fairly	ADV
fbem-31714	182	2	speaking	speak	VERB
fbem-31714	182	3	,	,	PUNCT
fbem-31714	182	4	personal	personal	ADJ
fbem-31714	182	5	income	income	NOUN
fbem-31714	182	6	tax	tax	NOUN
fbem-31714	182	7	needs	need	VERB
fbem-31714	182	8	to	to	PART
fbem-31714	182	9	strengthen	strengthen	VERB
fbem-31714	182	10	its	its	PRON
fbem-31714	182	11	redistributive	redistributive	ADJ
fbem-31714	182	12	effect	effect	NOUN
fbem-31714	182	13	.	.	PUNCT
fbem-31714	183	1	in	in	ADP
fbem-31714	183	2	terms	term	NOUN
fbem-31714	183	3	of	of	ADP
fbem-31714	183	4	efficiency	efficiency	NOUN
fbem-31714	183	5	,	,	PUNCT
fbem-31714	183	6	the	the	DET
fbem-31714	183	7	domestic	domestic	ADJ
fbem-31714	183	8	and	and	CCONJ
fbem-31714	183	9	international	international	ADJ
fbem-31714	183	10	situation	situation	NOUN
fbem-31714	183	11	requires	require	VERB
fbem-31714	183	12	china	china	PROPN
fbem-31714	183	13	to	to	PART
fbem-31714	183	14	reduce	reduce	VERB
fbem-31714	183	15	taxes	taxis	NOUN
fbem-31714	183	16	and	and	CCONJ
fbem-31714	183	17	fees	fee	NOUN
fbem-31714	183	18	,	,	PUNCT
fbem-31714	183	19	and	and	CCONJ
fbem-31714	183	20	promote	promote	VERB
fbem-31714	183	21	tax	tax	NOUN
fbem-31714	183	22	reform	reform	NOUN
fbem-31714	183	23	[	[	X
fbem-31714	183	24	19	19	NUM
fbem-31714	183	25	]	]	PUNCT
fbem-31714	183	26	.	.	PUNCT
fbem-31714	184	1	the	the	DET
fbem-31714	184	2	special	special	ADJ
fbem-31714	184	3	additional	additional	ADJ
fbem-31714	184	4	deduction	deduction	NOUN
fbem-31714	184	5	policy	policy	NOUN
fbem-31714	184	6	for	for	ADP
fbem-31714	184	7	personal	personal	ADJ
fbem-31714	184	8	income	income	NOUN
fbem-31714	184	9	tax	tax	NOUN
fbem-31714	184	10	is	be	AUX
fbem-31714	184	11	not	not	PART
fbem-31714	184	12	a	a	DET
fbem-31714	184	13	simple	simple	ADJ
fbem-31714	184	14	tax	tax	NOUN
fbem-31714	184	15	reduction	reduction	NOUN
fbem-31714	184	16	as	as	SCONJ
fbem-31714	184	17	we	we	PRON
fbem-31714	184	18	imagine	imagine	VERB
fbem-31714	184	19	.	.	PUNCT
fbem-31714	185	1	its	its	PRON
fbem-31714	185	2	deduction	deduction	NOUN
fbem-31714	185	3	items	item	NOUN
fbem-31714	185	4	have	have	AUX
fbem-31714	185	5	been	be	AUX
fbem-31714	185	6	carefully	carefully	ADV
fbem-31714	185	7	considered	consider	VERB
fbem-31714	185	8	and	and	CCONJ
fbem-31714	185	9	have	have	VERB
fbem-31714	185	10	clear	clear	ADJ
fbem-31714	185	11	guidance	guidance	NOUN
fbem-31714	185	12	hidden	hide	VERB
fbem-31714	185	13	in	in	ADP
fbem-31714	185	14	practical	practical	ADJ
fbem-31714	185	15	applications	application	NOUN
fbem-31714	185	16	.	.	PUNCT
fbem-31714	186	1	it	it	PRON
fbem-31714	186	2	precisely	precisely	ADV
fbem-31714	186	3	guides	guide	VERB
fbem-31714	186	4	consumption	consumption	NOUN
fbem-31714	186	5	in	in	ADP
fbem-31714	186	6	specific	specific	ADJ
fbem-31714	186	7	fields	field	NOUN
fbem-31714	186	8	and	and	CCONJ
fbem-31714	186	9	promotes	promote	VERB
fbem-31714	186	10	the	the	DET
fbem-31714	186	11	upgrading	upgrading	NOUN
fbem-31714	186	12	of	of	ADP
fbem-31714	186	13	consumption	consumption	NOUN
fbem-31714	186	14	structure	structure	NOUN
fbem-31714	186	15	,	,	PUNCT
fbem-31714	186	16	forming	form	VERB
fbem-31714	186	17	a	a	DET
fbem-31714	186	18	transmission	transmission	NOUN
fbem-31714	186	19	mechanism	mechanism	NOUN
fbem-31714	186	20	of	of	ADP
fbem-31714	186	21	"	"	PUNCT
fbem-31714	186	22	policy	policy	NOUN
fbem-31714	186	23	orientation	orientation	NOUN
fbem-31714	186	24	expenditure	expenditure	NOUN
fbem-31714	186	25	adjustment	adjustment	NOUN
fbem-31714	186	26	consumption	consumption	NOUN
fbem-31714	186	27	upgrading	upgrading	NOUN
fbem-31714	186	28	"	"	PUNCT
fbem-31714	186	29	.	.	PUNCT
fbem-31714	187	1	the	the	DET
fbem-31714	187	2	special	special	ADJ
fbem-31714	187	3	additional	additional	ADJ
fbem-31714	187	4	deduction	deduction	NOUN
fbem-31714	187	5	policy	policy	NOUN
fbem-31714	187	6	accurately	accurately	ADV
fbem-31714	187	7	targets	target	VERB
fbem-31714	187	8	social	social	ADJ
fbem-31714	187	9	needs	need	NOUN
fbem-31714	187	10	and	and	CCONJ
fbem-31714	187	11	pain	pain	NOUN
fbem-31714	187	12	points	point	NOUN
fbem-31714	187	13	in	in	ADP
fbem-31714	187	14	people	people	NOUN
fbem-31714	187	15	's	's	PART
fbem-31714	187	16	livelihoods	livelihood	NOUN
fbem-31714	187	17	,	,	PUNCT
fbem-31714	187	18	whether	whether	SCONJ
fbem-31714	187	19	it	it	PRON
fbem-31714	187	20	is	be	AUX
fbem-31714	187	21	from	from	ADP
fbem-31714	187	22	children	child	NOUN
fbem-31714	187	23	's	's	PART
fbem-31714	187	24	education	education	NOUN
fbem-31714	187	25	to	to	ADP
fbem-31714	187	26	continuing	continue	VERB
fbem-31714	187	27	education	education	NOUN
fbem-31714	187	28	,	,	PUNCT
fbem-31714	187	29	or	or	CCONJ
fbem-31714	187	30	from	from	ADP
fbem-31714	187	31	housing	housing	NOUN
fbem-31714	187	32	consumption	consumption	NOUN
fbem-31714	187	33	to	to	ADP
fbem-31714	187	34	medical	medical	ADJ
fbem-31714	187	35	security	security	NOUN
fbem-31714	187	36	.	.	PUNCT
fbem-31714	188	1	this	this	DET
fbem-31714	188	2	policy	policy	NOUN
fbem-31714	188	3	can	can	AUX
fbem-31714	188	4	further	far	ADV
fbem-31714	188	5	guide	guide	VERB
fbem-31714	188	6	residents	resident	NOUN
fbem-31714	188	7	to	to	PART
fbem-31714	188	8	actively	actively	ADV
fbem-31714	188	9	increase	increase	VERB
fbem-31714	188	10	related	related	ADJ
fbem-31714	188	11	consumption	consumption	NOUN
fbem-31714	188	12	and	and	CCONJ
fbem-31714	188	13	promote	promote	VERB
fbem-31714	188	14	the	the	DET
fbem-31714	188	15	upgrading	upgrading	NOUN
fbem-31714	188	16	of	of	ADP
fbem-31714	188	17	consumption	consumption	NOUN
fbem-31714	188	18	structure	structure	NOUN
fbem-31714	188	19	to	to	ADP
fbem-31714	188	20	higher	high	ADJ
fbem-31714	188	21	quality	quality	NOUN
fbem-31714	188	22	and	and	CCONJ
fbem-31714	188	23	better	well	ADJ
fbem-31714	188	24	levels	level	NOUN
fbem-31714	188	25	by	by	ADP
fbem-31714	188	26	reducing	reduce	VERB
fbem-31714	188	27	tax	tax	NOUN
fbem-31714	188	28	costs	cost	NOUN
fbem-31714	188	29	in	in	ADP
fbem-31714	188	30	specific	specific	ADJ
fbem-31714	188	31	areas	area	NOUN
fbem-31714	188	32	.	.	PUNCT
fbem-31714	189	1	in	in	ADP
fbem-31714	189	2	terms	term	NOUN
fbem-31714	189	3	of	of	ADP
fbem-31714	189	4	continuing	continue	VERB
fbem-31714	189	5	education	education	NOUN
fbem-31714	189	6	deduction	deduction	NOUN
fbem-31714	189	7	projects	project	NOUN
fbem-31714	189	8	,	,	PUNCT
fbem-31714	189	9	the	the	DET
fbem-31714	189	10	government	government	NOUN
fbem-31714	189	11	is	be	AUX
fbem-31714	189	12	now	now	ADV
fbem-31714	189	13	increasing	increase	VERB
fbem-31714	189	14	efforts	effort	NOUN
fbem-31714	189	15	to	to	PART
fbem-31714	189	16	encourage	encourage	VERB
fbem-31714	189	17	residents	resident	NOUN
fbem-31714	189	18	to	to	PART
fbem-31714	189	19	invest	invest	VERB
fbem-31714	189	20	in	in	ADP
fbem-31714	189	21	human	human	ADJ
fbem-31714	189	22	capital	capital	NOUN
fbem-31714	189	23	.	.	PUNCT
fbem-31714	190	1	the	the	DET
fbem-31714	190	2	implementation	implementation	NOUN
fbem-31714	190	3	of	of	ADP
fbem-31714	190	4	this	this	DET
fbem-31714	190	5	measure	measure	NOUN
fbem-31714	190	6	will	will	AUX
fbem-31714	190	7	directly	directly	ADV
fbem-31714	190	8	drive	drive	VERB
fbem-31714	190	9	an	an	DET
fbem-31714	190	10	increase	increase	NOUN
fbem-31714	190	11	in	in	ADP
fbem-31714	190	12	education	education	NOUN
fbem-31714	190	13	and	and	CCONJ
fbem-31714	190	14	training	training	NOUN
fbem-31714	190	15	consumption	consumption	NOUN
fbem-31714	190	16	to	to	ADP
fbem-31714	190	17	a	a	DET
fbem-31714	190	18	certain	certain	ADJ
fbem-31714	190	19	extent	extent	NOUN
fbem-31714	190	20	.	.	PUNCT
fbem-31714	191	1	with	with	ADP
fbem-31714	191	2	the	the	DET
fbem-31714	191	3	rapid	rapid	ADJ
fbem-31714	191	4	development	development	NOUN
fbem-31714	191	5	of	of	ADP
fbem-31714	191	6	society	society	NOUN
fbem-31714	191	7	,	,	PUNCT
fbem-31714	191	8	the	the	DET
fbem-31714	191	9	speed	speed	NOUN
fbem-31714	191	10	of	of	ADP
fbem-31714	191	11	updating	update	VERB
fbem-31714	191	12	knowledge	knowledge	NOUN
fbem-31714	191	13	and	and	CCONJ
fbem-31714	191	14	skills	skill	NOUN
fbem-31714	191	15	is	be	AUX
fbem-31714	191	16	gradually	gradually	ADV
fbem-31714	191	17	accelerating	accelerate	VERB
fbem-31714	191	18	.	.	PUNCT
fbem-31714	192	1	the	the	DET
fbem-31714	192	2	special	special	ADJ
fbem-31714	192	3	additional	additional	ADJ
fbem-31714	192	4	deduction	deduction	NOUN
fbem-31714	192	5	policy	policy	NOUN
fbem-31714	192	6	includes	include	VERB
fbem-31714	192	7	continuing	continue	VERB
fbem-31714	192	8	education	education	NOUN
fbem-31714	192	9	expenses	expense	NOUN
fbem-31714	192	10	in	in	ADP
fbem-31714	192	11	the	the	DET
fbem-31714	192	12	deduction	deduction	NOUN
fbem-31714	192	13	scope	scope	NOUN
fbem-31714	192	14	,	,	PUNCT
fbem-31714	192	15	which	which	PRON
fbem-31714	192	16	not	not	PART
fbem-31714	192	17	only	only	ADV
fbem-31714	192	18	reduces	reduce	VERB
fbem-31714	192	19	the	the	DET
fbem-31714	192	20	cost	cost	NOUN
fbem-31714	192	21	of	of	ADP
fbem-31714	192	22	continuing	continue	VERB
fbem-31714	192	23	education	education	NOUN
fbem-31714	192	24	for	for	ADP
fbem-31714	192	25	residents	resident	NOUN
fbem-31714	192	26	and	and	CCONJ
fbem-31714	192	27	improves	improve	VERB
fbem-31714	192	28	their	their	PRON
fbem-31714	192	29	own	own	ADJ
fbem-31714	192	30	quality	quality	NOUN
fbem-31714	192	31	,	,	PUNCT
fbem-31714	192	32	but	but	CCONJ
fbem-31714	192	33	also	also	ADV
fbem-31714	192	34	promotes	promote	VERB
fbem-31714	192	35	more	more	ADJ
fbem-31714	192	36	people	people	NOUN
fbem-31714	192	37	to	to	PART
fbem-31714	192	38	participate	participate	VERB
fbem-31714	192	39	in	in	ADP
fbem-31714	192	40	education	education	NOUN
fbem-31714	192	41	and	and	CCONJ
fbem-31714	192	42	education	education	NOUN
fbem-31714	192	43	,	,	PUNCT
fbem-31714	192	44	driving	drive	VERB
fbem-31714	192	45	the	the	DET
fbem-31714	192	46	growth	growth	NOUN
fbem-31714	192	47	of	of	ADP
fbem-31714	192	48	related	related	ADJ
fbem-31714	192	49	consumption	consumption	NOUN
fbem-31714	192	50	.	.	PUNCT
fbem-31714	193	1	according	accord	VERB
fbem-31714	193	2	to	to	ADP
fbem-31714	193	3	the	the	DET
fbem-31714	193	4	analysis	analysis	NOUN
fbem-31714	193	5	based	base	VERB
fbem-31714	193	6	on	on	ADP
fbem-31714	193	7	cfps	cfps	PROPN
fbem-31714	193	8	data	datum	NOUN
fbem-31714	193	9	in	in	ADP
fbem-31714	193	10	the	the	DET
fbem-31714	193	11	"	"	PUNCT
fbem-31714	193	12	research	research	NOUN
fbem-31714	193	13	on	on	ADP
fbem-31714	193	14	education	education	NOUN
fbem-31714	193	15	expenditure	expenditure	NOUN
fbem-31714	193	16	and	and	CCONJ
fbem-31714	193	17	consumption	consumption	NOUN
fbem-31714	193	18	structure	structure	NOUN
fbem-31714	193	19	"	"	PUNCT
fbem-31714	193	20	(	(	PUNCT
fbem-31714	193	21	2025	2025	NUM
fbem-31714	193	22	)	)	PUNCT
fbem-31714	193	23	by	by	ADP
fbem-31714	193	24	capital	capital	PROPN
fbem-31714	193	25	university	university	PROPN
fbem-31714	193	26	of	of	ADP
fbem-31714	193	27	economics	economic	NOUN
fbem-31714	193	28	and	and	CCONJ
fbem-31714	193	29	business	business	NOUN
fbem-31714	193	30	,	,	PUNCT
fbem-31714	193	31	the	the	DET
fbem-31714	193	32	implementation	implementation	NOUN
fbem-31714	193	33	of	of	ADP
fbem-31714	193	34	policies	policy	NOUN
fbem-31714	193	35	has	have	AUX
fbem-31714	193	36	led	lead	VERB
fbem-31714	193	37	to	to	ADP
fbem-31714	193	38	a	a	DET
fbem-31714	193	39	28.7	28.7	NUM
fbem-31714	193	40	%	%	NOUN
fbem-31714	193	41	increase	increase	NOUN
fbem-31714	193	42	in	in	ADP
fbem-31714	193	43	extracurricular	extracurricular	ADJ
fbem-31714	193	44	training	training	NOUN
fbem-31714	193	45	expenditure	expenditure	NOUN
fbem-31714	193	46	,	,	PUNCT
fbem-31714	193	47	a	a	DET
fbem-31714	193	48	34.2	34.2	NUM
fbem-31714	193	49	%	%	NOUN
fbem-31714	193	50	increase	increase	NOUN
fbem-31714	193	51	in	in	ADP
fbem-31714	193	52	the	the	DET
fbem-31714	193	53	procurement	procurement	NOUN
fbem-31714	193	54	of	of	ADP
fbem-31714	193	55	educational	educational	ADJ
fbem-31714	193	56	hardware	hardware	NOUN
fbem-31714	193	57	(	(	PUNCT
fbem-31714	193	58	such	such	ADJ
fbem-31714	193	59	as	as	ADP
fbem-31714	193	60	smart	smart	ADJ
fbem-31714	193	61	learning	learning	NOUN
fbem-31714	193	62	devices	device	NOUN
fbem-31714	193	63	)	)	PUNCT
fbem-31714	193	64	,	,	PUNCT
fbem-31714	193	65	and	and	CCONJ
fbem-31714	193	66	a	a	DET
fbem-31714	193	67	41.5	41.5	NUM
fbem-31714	193	68	%	%	NOUN
fbem-31714	193	69	year	year	NOUN
fbem-31714	193	70	-	-	PUNCT
fbem-31714	193	71	on	on	ADP
fbem-31714	193	72	-	-	PUNCT
fbem-31714	193	73	year	year	NOUN
fbem-31714	193	74	increase	increase	NOUN
fbem-31714	193	75	in	in	ADP
fbem-31714	193	76	sales	sale	NOUN
fbem-31714	193	77	of	of	ADP
fbem-31714	193	78	ai	ai	PROPN
fbem-31714	193	79	learning	learn	VERB
fbem-31714	193	80	machines	machine	NOUN
fbem-31714	193	81	.	.	PUNCT
fbem-31714	194	1	more	more	ADV
fbem-31714	194	2	noteworthy	noteworthy	ADJ
fbem-31714	194	3	is	be	AUX
fbem-31714	194	4	that	that	SCONJ
fbem-31714	194	5	the	the	DET
fbem-31714	194	6	continuing	continue	VERB
fbem-31714	194	7	education	education	NOUN
fbem-31714	194	8	deduction	deduction	NOUN
fbem-31714	194	9	program	program	NOUN
fbem-31714	194	10	has	have	AUX
fbem-31714	194	11	increased	increase	VERB
fbem-31714	194	12	skill	skill	NOUN
fbem-31714	194	13	training	training	NOUN
fbem-31714	194	14	expenditures	expenditure	NOUN
fbem-31714	194	15	for	for	ADP
fbem-31714	194	16	the	the	DET
fbem-31714	194	17	working	work	VERB
fbem-31714	194	18	population	population	NOUN
fbem-31714	194	19	by	by	ADP
fbem-31714	194	20	37.8	37.8	NUM
fbem-31714	194	21	%	%	NOUN
fbem-31714	194	22	,	,	PUNCT
fbem-31714	194	23	and	and	CCONJ
fbem-31714	194	24	the	the	DET
fbem-31714	194	25	online	online	ADJ
fbem-31714	194	26	course	course	NOUN
fbem-31714	194	27	purchase	purchase	NOUN
fbem-31714	194	28	rate	rate	NOUN
fbem-31714	194	29	has	have	AUX
fbem-31714	194	30	jumped	jump	VERB
fbem-31714	194	31	from	from	ADP
fbem-31714	194	32	12.3	12.3	NUM
fbem-31714	194	33	%	%	NOUN
fbem-31714	194	34	in	in	ADP
fbem-31714	194	35	2020	2020	NUM
fbem-31714	194	36	to	to	ADP
fbem-31714	194	37	29.6	29.6	NUM
fbem-31714	194	38	%	%	NOUN
fbem-31714	194	39	in	in	ADP
fbem-31714	194	40	2025	2025	NUM
fbem-31714	194	41	,	,	PUNCT
fbem-31714	194	42	forming	form	VERB
fbem-31714	194	43	a	a	DET
fbem-31714	194	44	virtuous	virtuous	ADJ
fbem-31714	194	45	cycle	cycle	NOUN
fbem-31714	194	46	.	.	PUNCT
fbem-31714	195	1	the	the	DET
fbem-31714	195	2	deduction	deduction	NOUN
fbem-31714	195	3	of	of	ADP
fbem-31714	195	4	housing	housing	NOUN
fbem-31714	195	5	loan	loan	NOUN
fbem-31714	195	6	interest	interest	NOUN
fbem-31714	195	7	has	have	AUX
fbem-31714	195	8	had	have	VERB
fbem-31714	195	9	a	a	DET
fbem-31714	195	10	significant	significant	ADJ
fbem-31714	195	11	impact	impact	NOUN
fbem-31714	195	12	on	on	ADP
fbem-31714	195	13	the	the	DET
fbem-31714	195	14	structure	structure	NOUN
fbem-31714	195	15	of	of	ADP
fbem-31714	195	16	housing	housing	NOUN
fbem-31714	195	17	consumption	consumption	NOUN
fbem-31714	195	18	.	.	PUNCT
fbem-31714	196	1	this	this	DET
fbem-31714	196	2	policy	policy	NOUN
fbem-31714	196	3	reduces	reduce	VERB
fbem-31714	196	4	the	the	DET
fbem-31714	196	5	pressure	pressure	NOUN
fbem-31714	196	6	of	of	ADP
fbem-31714	196	7	home	home	NOUN
fbem-31714	196	8	buyers	buyer	NOUN
fbem-31714	196	9	to	to	PART
fbem-31714	196	10	repay	repay	VERB
fbem-31714	196	11	loans	loan	NOUN
fbem-31714	196	12	and	and	CCONJ
fbem-31714	196	13	enables	enable	VERB
fbem-31714	196	14	residents	resident	NOUN
fbem-31714	196	15	to	to	PART
fbem-31714	196	16	upgrade	upgrade	VERB
fbem-31714	196	17	their	their	PRON
fbem-31714	196	18	consumption	consumption	NOUN
fbem-31714	196	19	.	.	PUNCT
fbem-31714	197	1	according	accord	VERB
fbem-31714	197	2	to	to	ADP
fbem-31714	197	3	a	a	DET
fbem-31714	197	4	survey	survey	NOUN
fbem-31714	197	5	conducted	conduct	VERB
fbem-31714	197	6	by	by	ADP
fbem-31714	197	7	the	the	DET
fbem-31714	197	8	state	state	PROPN
fbem-31714	197	9	administration	administration	NOUN
fbem-31714	197	10	of	of	ADP
fbem-31714	197	11	taxation	taxation	NOUN
fbem-31714	197	12	in	in	ADP
fbem-31714	197	13	2023	2023	NUM
fbem-31714	197	14	,	,	PUNCT
fbem-31714	197	15	the	the	DET
fbem-31714	197	16	sales	sale	NOUN
fbem-31714	197	17	of	of	ADP
fbem-31714	197	18	smart	smart	ADJ
fbem-31714	197	19	home	home	NOUN
fbem-31714	197	20	devices	device	NOUN
fbem-31714	197	21	increased	increase	VERB
fbem-31714	197	22	by	by	ADP
fbem-31714	197	23	51.3	51.3	NUM
fbem-31714	197	24	%	%	NOUN
fbem-31714	197	25	after	after	ADP
fbem-31714	197	26	the	the	DET
fbem-31714	197	27	implementation	implementation	NOUN
fbem-31714	197	28	of	of	ADP
fbem-31714	197	29	the	the	DET
fbem-31714	197	30	policy	policy	NOUN
fbem-31714	197	31	,	,	PUNCT
fbem-31714	197	32	with	with	ADP
fbem-31714	197	33	categories	category	NOUN
fbem-31714	197	34	such	such	ADJ
fbem-31714	197	35	as	as	ADP
fbem-31714	197	36	smart	smart	ADJ
fbem-31714	197	37	refrigerators	refrigerator	NOUN
fbem-31714	197	38	and	and	CCONJ
fbem-31714	197	39	floor	floor	NOUN
fbem-31714	197	40	cleaning	clean	VERB
fbem-31714	197	41	robots	robot	NOUN
fbem-31714	197	42	growing	grow	VERB
fbem-31714	197	43	by	by	ADP
fbem-31714	197	44	over	over	ADP
fbem-31714	197	45	70	70	NUM
fbem-31714	197	46	%	%	NOUN
fbem-31714	197	47	.	.	PUNCT
fbem-31714	198	1	the	the	DET
fbem-31714	198	2	penetration	penetration	NOUN
fbem-31714	198	3	rate	rate	NOUN
fbem-31714	198	4	of	of	ADP
fbem-31714	198	5	the	the	DET
fbem-31714	198	6	custom	custom	NOUN
fbem-31714	198	7	home	home	NOUN
fbem-31714	198	8	market	market	NOUN
fbem-31714	198	9	has	have	AUX
fbem-31714	198	10	increased	increase	VERB
fbem-31714	198	11	from	from	ADP
fbem-31714	198	12	18.7	18.7	NUM
fbem-31714	198	13	%	%	NOUN
fbem-31714	198	14	in	in	ADP
fbem-31714	198	15	2020	2020	NUM
fbem-31714	198	16	to	to	ADP
fbem-31714	198	17	32.4	32.4	NUM
fbem-31714	198	18	%	%	NOUN
fbem-31714	198	19	in	in	ADP
fbem-31714	198	20	2025	2025	NUM
fbem-31714	198	21	.	.	PUNCT
fbem-31714	199	1	the	the	DET
fbem-31714	199	2	more	more	ADV
fbem-31714	199	3	profound	profound	ADJ
fbem-31714	199	4	impact	impact	NOUN
fbem-31714	199	5	is	be	AUX
fbem-31714	199	6	reflected	reflect	VERB
fbem-31714	199	7	in	in	ADP
fbem-31714	199	8	the	the	DET
fbem-31714	199	9	field	field	NOUN
fbem-31714	199	10	of	of	ADP
fbem-31714	199	11	cultural	cultural	ADJ
fbem-31714	199	12	and	and	CCONJ
fbem-31714	199	13	tourism	tourism	NOUN
fbem-31714	199	14	consumption	consumption	NOUN
fbem-31714	199	15	:	:	PUNCT
fbem-31714	199	16	the	the	DET
fbem-31714	199	17	number	number	NOUN
fbem-31714	199	18	of	of	ADP
fbem-31714	199	19	annual	annual	ADJ
fbem-31714	199	20	family	family	NOUN
fbem-31714	199	21	trips	trip	NOUN
fbem-31714	199	22	increased	increase	VERB
fbem-31714	199	23	by	by	ADP
fbem-31714	199	24	2.1	2.1	NUM
fbem-31714	199	25	times	time	NOUN
fbem-31714	199	26	,	,	PUNCT
fbem-31714	199	27	the	the	DET
fbem-31714	199	28	proportion	proportion	NOUN
fbem-31714	199	29	of	of	ADP
fbem-31714	199	30	inter	inter	ADJ
fbem-31714	199	31	provincial	provincial	ADJ
fbem-31714	199	32	trips	trip	NOUN
fbem-31714	199	33	increased	increase	VERB
fbem-31714	199	34	from	from	ADP
fbem-31714	199	35	34.2	34.2	NUM
fbem-31714	199	36	%	%	NOUN
fbem-31714	199	37	to	to	ADP
fbem-31714	199	38	47.8	47.8	NUM
fbem-31714	199	39	%	%	NOUN
fbem-31714	199	40	,	,	PUNCT
fbem-31714	199	41	and	and	CCONJ
fbem-31714	199	42	the	the	DET
fbem-31714	199	43	contribution	contribution	NOUN
fbem-31714	199	44	rate	rate	NOUN
fbem-31714	199	45	of	of	ADP
fbem-31714	199	46	related	relate	VERB
fbem-31714	199	47	industries	industry	NOUN
fbem-31714	199	48	to	to	ADP
fbem-31714	199	49	gdp	gdp	NOUN
fbem-31714	199	50	increased	increase	VERB
fbem-31714	199	51	by	by	ADP
fbem-31714	199	52	1.8	1.8	NUM
fbem-31714	199	53	percentage	percentage	NOUN
fbem-31714	199	54	points	point	NOUN
fbem-31714	199	55	.	.	PUNCT
fbem-31714	200	1	in	in	ADP
fbem-31714	200	2	addition	addition	NOUN
fbem-31714	200	3	,	,	PUNCT
fbem-31714	200	4	the	the	DET
fbem-31714	200	5	major	major	ADJ
fbem-31714	200	6	illness	illness	NOUN
fbem-31714	200	7	medical	medical	ADJ
fbem-31714	200	8	deduction	deduction	NOUN
fbem-31714	200	9	project	project	NOUN
fbem-31714	200	10	also	also	ADV
fbem-31714	200	11	guides	guide	VERB
fbem-31714	200	12	residents	resident	NOUN
fbem-31714	200	13	to	to	PART
fbem-31714	200	14	pay	pay	VERB
fbem-31714	200	15	more	more	ADJ
fbem-31714	200	16	attention	attention	NOUN
fbem-31714	200	17	to	to	ADP
fbem-31714	200	18	health	health	NOUN
fbem-31714	200	19	consumption	consumption	NOUN
fbem-31714	200	20	to	to	ADP
fbem-31714	200	21	a	a	DET
fbem-31714	200	22	certain	certain	ADJ
fbem-31714	200	23	extent	extent	NOUN
fbem-31714	200	24	.	.	PUNCT
fbem-31714	201	1	when	when	SCONJ
fbem-31714	201	2	faced	face	VERB
fbem-31714	201	3	with	with	ADP
fbem-31714	201	4	major	major	ADJ
fbem-31714	201	5	medical	medical	ADJ
fbem-31714	201	6	expenses	expense	NOUN
fbem-31714	201	7	,	,	PUNCT
fbem-31714	201	8	residents	resident	NOUN
fbem-31714	201	9	are	be	AUX
fbem-31714	201	10	more	more	ADV
fbem-31714	201	11	willing	willing	ADJ
fbem-31714	201	12	to	to	PART
fbem-31714	201	13	invest	invest	VERB
fbem-31714	201	14	funds	fund	NOUN
fbem-31714	201	15	in	in	ADP
fbem-31714	201	16	disease	disease	NOUN
fbem-31714	201	17	treatment	treatment	NOUN
fbem-31714	201	18	and	and	CCONJ
fbem-31714	201	19	prevention	prevention	NOUN
fbem-31714	201	20	,	,	PUNCT
fbem-31714	201	21	such	such	ADJ
fbem-31714	201	22	as	as	ADP
fbem-31714	201	23	purchasing	purchase	VERB
fbem-31714	201	24	commercial	commercial	ADJ
fbem-31714	201	25	health	health	NOUN
fbem-31714	201	26	insurance	insurance	NOUN
fbem-31714	201	27	,	,	PUNCT
fbem-31714	201	28	due	due	ADP
fbem-31714	201	29	to	to	ADP
fbem-31714	201	30	the	the	DET
fbem-31714	201	31	protection	protection	NOUN
fbem-31714	201	32	of	of	ADP
fbem-31714	201	33	tax	tax	NOUN
fbem-31714	201	34	deductions	deduction	NOUN
fbem-31714	201	35	,	,	PUNCT
fbem-31714	201	36	which	which	PRON
fbem-31714	201	37	will	will	AUX
fbem-31714	201	38	promote	promote	VERB
fbem-31714	201	39	the	the	DET
fbem-31714	201	40	development	development	NOUN
fbem-31714	201	41	of	of	ADP
fbem-31714	201	42	the	the	DET
fbem-31714	201	43	health	health	NOUN
fbem-31714	201	44	consumption	consumption	NOUN
fbem-31714	201	45	market	market	NOUN
fbem-31714	201	46	.	.	PUNCT
fbem-31714	202	1	5	5	X
fbem-31714	202	2	.	.	X
fbem-31714	202	3	suggestions	suggestion	NOUN
fbem-31714	202	4	5.1	5.1	NUM
fbem-31714	202	5	.	.	PUNCT
fbem-31714	202	6	establish	establish	VERB
fbem-31714	202	7	a	a	DET
fbem-31714	202	8	differentiated	differentiated	ADJ
fbem-31714	202	9	deduction	deduction	NOUN
fbem-31714	202	10	standard	standard	ADJ
fbem-31714	202	11	system	system	NOUN
fbem-31714	202	12	in	in	ADP
fbem-31714	202	13	response	response	NOUN
fbem-31714	202	14	to	to	ADP
fbem-31714	202	15	the	the	DET
fbem-31714	202	16	issue	issue	NOUN
fbem-31714	202	17	of	of	ADP
fbem-31714	202	18	uneven	uneven	ADJ
fbem-31714	202	19	regional	regional	ADJ
fbem-31714	202	20	development	development	NOUN
fbem-31714	202	21	,	,	PUNCT
fbem-31714	202	22	a	a	DET
fbem-31714	202	23	deduction	deduction	NOUN
fbem-31714	202	24	standard	standard	NOUN
fbem-31714	202	25	that	that	PRON
fbem-31714	202	26	takes	take	VERB
fbem-31714	202	27	into	into	ADP
fbem-31714	202	28	account	account	NOUN
fbem-31714	202	29	regional	regional	ADJ
fbem-31714	202	30	differences	difference	NOUN
fbem-31714	202	31	should	should	AUX
fbem-31714	202	32	be	be	AUX
fbem-31714	202	33	established	establish	VERB
fbem-31714	202	34	.	.	PUNCT
fbem-31714	203	1	data	datum	NOUN
fbem-31714	203	2	from	from	ADP
fbem-31714	203	3	2025	2025	NUM
fbem-31714	203	4	shows	show	VERB
fbem-31714	203	5	that	that	SCONJ
fbem-31714	203	6	the	the	DET
fbem-31714	203	7	gap	gap	NOUN
fbem-31714	203	8	between	between	ADP
fbem-31714	203	9	the	the	DET
fbem-31714	203	10	highest	high	ADJ
fbem-31714	203	11	(	(	PUNCT
fbem-31714	203	12	shanghai	shanghai	PROPN
fbem-31714	203	13	)	)	PUNCT
fbem-31714	203	14	and	and	CCONJ
fbem-31714	203	15	lowest	low	ADJ
fbem-31714	203	16	(	(	PUNCT
fbem-31714	203	17	gansu	gansu	PROPN
fbem-31714	203	18	)	)	PUNCT
fbem-31714	203	19	per	per	ADP
fbem-31714	203	20	capita	capita	X
fbem-31714	203	21	disposable	disposable	ADJ
fbem-31714	203	22	income	income	NOUN
fbem-31714	203	23	of	of	ADP
fbem-31714	203	24	urban	urban	ADJ
fbem-31714	203	25	residents	resident	NOUN
fbem-31714	203	26	in	in	ADP
fbem-31714	203	27	china	china	PROPN
fbem-31714	203	28	is	be	AUX
fbem-31714	203	29	2.8	2.8	NUM
fbem-31714	203	30	times	time	NOUN
fbem-31714	203	31	,	,	PUNCT
fbem-31714	203	32	and	and	CCONJ
fbem-31714	203	33	the	the	DET
fbem-31714	203	34	difference	difference	NOUN
fbem-31714	203	35	in	in	ADP
fbem-31714	203	36	housing	housing	NOUN
fbem-31714	203	37	price	price	NOUN
fbem-31714	203	38	and	and	CCONJ
fbem-31714	203	39	rental	rental	ADJ
fbem-31714	203	40	levels	level	NOUN
fbem-31714	203	41	is	be	AUX
fbem-31714	203	42	over	over	ADP
fbem-31714	203	43	4	4	NUM
fbem-31714	203	44	times	time	NOUN
fbem-31714	203	45	.	.	PUNCT
fbem-31714	204	1	the	the	DET
fbem-31714	204	2	current	current	ADJ
fbem-31714	204	3	unified	unify	VERB
fbem-31714	204	4	deduction	deduction	NOUN
fbem-31714	204	5	standard	standard	NOUN
fbem-31714	204	6	can	can	AUX
fbem-31714	204	7	easily	easily	ADV
fbem-31714	204	8	lead	lead	VERB
fbem-31714	204	9	to	to	ADP
fbem-31714	204	10	greater	great	ADJ
fbem-31714	204	11	living	living	NOUN
fbem-31714	204	12	pressure	pressure	NOUN
fbem-31714	204	13	on	on	ADP
fbem-31714	204	14	lowand	lowand	ADJ
fbem-31714	204	15	middleincome	middleincome	ADJ
fbem-31714	204	16	groups	group	NOUN
fbem-31714	204	17	in	in	ADP
fbem-31714	204	18	areas	area	NOUN
fbem-31714	204	19	with	with	ADP
fbem-31714	204	20	high	high	ADJ
fbem-31714	204	21	housing	housing	NOUN
fbem-31714	204	22	prices	price	NOUN
fbem-31714	204	23	.	.	PUNCT
fbem-31714	205	1	it	it	PRON
fbem-31714	205	2	is	be	AUX
fbem-31714	205	3	advisable	advisable	ADJ
fbem-31714	205	4	to	to	PART
fbem-31714	205	5	refer	refer	VERB
fbem-31714	205	6	to	to	ADP
fbem-31714	205	7	factors	factor	NOUN
fbem-31714	205	8	such	such	ADJ
fbem-31714	205	9	as	as	ADP
fbem-31714	205	10	per	per	ADP
fbem-31714	205	11	capita	capita	X
fbem-31714	205	12	disposable	disposable	ADJ
fbem-31714	205	13	income	income	NOUN
fbem-31714	205	14	,	,	PUNCT
fbem-31714	205	15	consumer	consumer	NOUN
fbem-31714	205	16	price	price	NOUN
fbem-31714	205	17	index	index	NOUN
fbem-31714	205	18	,	,	PUNCT
fbem-31714	205	19	and	and	CCONJ
fbem-31714	205	20	housing	housing	NOUN
fbem-31714	205	21	price	price	NOUN
fbem-31714	205	22	and	and	CCONJ
fbem-31714	205	23	rental	rental	ADJ
fbem-31714	205	24	levels	level	NOUN
fbem-31714	205	25	in	in	ADP
fbem-31714	205	26	various	various	ADJ
fbem-31714	205	27	regions	region	NOUN
fbem-31714	205	28	,	,	PUNCT
fbem-31714	205	29	divide	divide	VERB
fbem-31714	205	30	the	the	DET
fbem-31714	205	31	country	country	NOUN
fbem-31714	205	32	into	into	ADP
fbem-31714	205	33	several	several	ADJ
fbem-31714	205	34	economic	economic	ADJ
fbem-31714	205	35	zones	zone	NOUN
fbem-31714	205	36	,	,	PUNCT
fbem-31714	205	37	and	and	CCONJ
fbem-31714	205	38	set	set	VERB
fbem-31714	205	39	different	different	ADJ
fbem-31714	205	40	deduction	deduction	NOUN
fbem-31714	205	41	amounts	amount	NOUN
fbem-31714	205	42	for	for	ADP
fbem-31714	205	43	each	each	DET
fbem-31714	205	44	zone	zone	NOUN
fbem-31714	205	45	,	,	PUNCT
fbem-31714	205	46	so	so	SCONJ
fbem-31714	205	47	that	that	SCONJ
fbem-31714	205	48	the	the	DET
fbem-31714	205	49	deduction	deduction	NOUN
fbem-31714	205	50	amounts	amount	NOUN
fbem-31714	205	51	are	be	AUX
fbem-31714	205	52	more	more	ADV
fbem-31714	205	53	in	in	ADP
fbem-31714	205	54	line	line	NOUN
fbem-31714	205	55	with	with	ADP
fbem-31714	205	56	actual	actual	ADJ
fbem-31714	205	57	expenditure	expenditure	NOUN
fbem-31714	205	58	situations	situation	NOUN
fbem-31714	205	59	.	.	PUNCT
fbem-31714	206	1	meanwhile	meanwhile	ADV
fbem-31714	206	2	,	,	PUNCT
fbem-31714	206	3	for	for	ADP
fbem-31714	206	4	special	special	ADJ
fbem-31714	206	5	groups	group	NOUN
fbem-31714	206	6	such	such	ADJ
fbem-31714	206	7	as	as	ADP
fbem-31714	206	8	the	the	DET
fbem-31714	206	9	disabled	disabled	ADJ
fbem-31714	206	10	and	and	CCONJ
fbem-31714	206	11	single	single	ADJ
fbem-31714	206	12	-	-	PUNCT
fbem-31714	206	13	parent	parent	NOUN
fbem-31714	206	14	families	family	NOUN
fbem-31714	206	15	,	,	PUNCT
fbem-31714	206	16	additional	additional	ADJ
fbem-31714	206	17	deduction	deduction	NOUN
fbem-31714	206	18	items	item	NOUN
fbem-31714	206	19	should	should	AUX
fbem-31714	206	20	be	be	AUX
fbem-31714	206	21	set	set	VERB
fbem-31714	206	22	up	up	ADP
fbem-31714	206	23	,	,	PUNCT
fbem-31714	206	24	and	and	CCONJ
fbem-31714	206	25	deferred	deferred	ADJ
fbem-31714	206	26	deductions	deduction	NOUN
fbem-31714	206	27	should	should	AUX
fbem-31714	206	28	be	be	AUX
fbem-31714	206	29	allowed	allow	VERB
fbem-31714	206	30	.	.	PUNCT
fbem-31714	207	1	for	for	ADP
fbem-31714	207	2	taxpayers	taxpayer	NOUN
fbem-31714	207	3	whose	whose	DET
fbem-31714	207	4	medical	medical	ADJ
fbem-31714	207	5	expenses	expense	NOUN
fbem-31714	207	6	for	for	ADP
fbem-31714	207	7	serious	serious	ADJ
fbem-31714	207	8	illnesses	illness	NOUN
fbem-31714	207	9	exceed	exceed	VERB
fbem-31714	207	10	the	the	DET
fbem-31714	207	11	deduction	deduction	NOUN
fbem-31714	207	12	limit	limit	NOUN
fbem-31714	207	13	within	within	ADP
fbem-31714	207	14	a	a	DET
fbem-31714	207	15	tax	tax	NOUN
fbem-31714	207	16	year	year	NOUN
fbem-31714	207	17	,	,	PUNCT
fbem-31714	207	18	the	the	DET
fbem-31714	207	19	excess	excess	NOUN
fbem-31714	207	20	can	can	AUX
fbem-31714	207	21	be	be	AUX
fbem-31714	207	22	deducted	deduct	VERB
fbem-31714	207	23	within	within	ADP
fbem-31714	207	24	the	the	DET
fbem-31714	207	25	next	next	ADJ
fbem-31714	207	26	five	five	NUM
fbem-31714	207	27	tax	tax	NOUN
fbem-31714	207	28	years	year	NOUN
fbem-31714	207	29	up	up	ADP
fbem-31714	207	30	to	to	ADP
fbem-31714	207	31	the	the	DET
fbem-31714	207	32	limit	limit	NOUN
fbem-31714	207	33	(	(	PUNCT
fbem-31714	207	34	huang	huang	PROPN
fbem-31714	207	35	ying	ying	PROPN
fbem-31714	207	36	,	,	PUNCT
fbem-31714	207	37	chen	chen	PROPN
fbem-31714	207	38	zhiyang	zhiyang	PROPN
fbem-31714	207	39	,	,	PUNCT
fbem-31714	207	40	et	et	PROPN
fbem-31714	207	41	al	al	PROPN
fbem-31714	207	42	.	.	PROPN
fbem-31714	207	43	,	,	PUNCT
fbem-31714	207	44	2022	2022	NUM
fbem-31714	207	45	)	)	PUNCT
fbem-31714	208	1	[	[	X
fbem-31714	208	2	20	20	NUM
fbem-31714	208	3	]	]	PUNCT
fbem-31714	208	4	.	.	PUNCT
fbem-31714	209	1	wang	wang	PROPN
fbem-31714	209	2	xueya	xueya	PROPN
fbem-31714	209	3	(	(	PUNCT
fbem-31714	209	4	2023	2023	NUM
fbem-31714	209	5	)	)	PUNCT
fbem-31714	209	6	suggested	suggest	VERB
fbem-31714	209	7	"	"	PUNCT
fbem-31714	209	8	increasing	increase	VERB
fbem-31714	209	9	additional	additional	ADJ
fbem-31714	209	10	deductions	deduction	NOUN
fbem-31714	209	11	for	for	ADP
fbem-31714	209	12	the	the	DET
fbem-31714	209	13	disabled	disabled	ADJ
fbem-31714	209	14	and	and	CCONJ
fbem-31714	209	15	widowed	widow	VERB
fbem-31714	209	16	groups	group	NOUN
fbem-31714	209	17	,	,	PUNCT
fbem-31714	209	18	and	and	CCONJ
fbem-31714	209	19	deducting	deduct	VERB
fbem-31714	209	20	losses	loss	NOUN
fbem-31714	209	21	incurred	incur	VERB
fbem-31714	209	22	from	from	ADP
fbem-31714	209	23	accidents	accident	NOUN
fbem-31714	209	24	"	"	PUNCT
fbem-31714	209	25	.	.	PUNCT
fbem-31714	210	1	such	such	ADJ
fbem-31714	210	2	targeted	target	VERB
fbem-31714	210	3	measures	measure	NOUN
fbem-31714	210	4	can	can	AUX
fbem-31714	210	5	better	well	ADV
fbem-31714	210	6	reflect	reflect	VERB
fbem-31714	210	7	the	the	DET
fbem-31714	210	8	principle	principle	NOUN
fbem-31714	210	9	of	of	ADP
fbem-31714	210	10	vertical	vertical	ADJ
fbem-31714	210	11	equity	equity	NOUN
fbem-31714	210	12	in	in	ADP
fbem-31714	210	13	taxation	taxation	NOUN
fbem-31714	210	14	.	.	PUNCT
fbem-31714	211	1	5.2	5.2	NUM
fbem-31714	211	2	.	.	PUNCT
fbem-31714	211	3	establish	establish	VERB
fbem-31714	211	4	a	a	DET
fbem-31714	211	5	declaration	declaration	NOUN
fbem-31714	211	6	model	model	NOUN
fbem-31714	211	7	of	of	ADP
fbem-31714	211	8	"	"	PUNCT
fbem-31714	211	9	selfdeclaration	selfdeclaration	NOUN
fbem-31714	211	10	+	+	CCONJ
fbem-31714	211	11	dynamic	dynamic	ADJ
fbem-31714	211	12	adjustment	adjustment	NOUN
fbem-31714	211	13	"	"	PUNCT
fbem-31714	211	14	china	china	PROPN
fbem-31714	211	15	's	's	PART
fbem-31714	211	16	current	current	ADJ
fbem-31714	211	17	tax	tax	NOUN
fbem-31714	211	18	declaration	declaration	NOUN
fbem-31714	211	19	model	model	NOUN
fbem-31714	211	20	is	be	AUX
fbem-31714	211	21	based	base	VERB
fbem-31714	211	22	solely	solely	ADV
fbem-31714	211	23	on	on	ADP
fbem-31714	211	24	individual	individual	ADJ
fbem-31714	211	25	income	income	NOUN
fbem-31714	211	26	,	,	PUNCT
fbem-31714	211	27	which	which	PRON
fbem-31714	211	28	overlooks	overlook	VERB
fbem-31714	211	29	differences	difference	NOUN
fbem-31714	211	30	in	in	ADP
fbem-31714	211	31	family	family	NOUN
fbem-31714	211	32	dependency	dependency	NOUN
fbem-31714	211	33	ratios	ratio	NOUN
fbem-31714	211	34	and	and	CCONJ
fbem-31714	211	35	can	can	AUX
fbem-31714	211	36	easily	easily	ADV
fbem-31714	211	37	lead	lead	VERB
fbem-31714	211	38	to	to	ADP
fbem-31714	211	39	distorted	distorted	ADJ
fbem-31714	211	40	assessments	assessment	NOUN
fbem-31714	211	41	of	of	ADP
fbem-31714	211	42	tax	tax	NOUN
fbem-31714	211	43	burden	burden	NOUN
fbem-31714	211	44	capacity	capacity	NOUN
fbem-31714	211	45	.	.	PUNCT
fbem-31714	212	1	for	for	ADP
fbem-31714	212	2	example	example	NOUN
fbem-31714	212	3	,	,	PUNCT
fbem-31714	212	4	a	a	DET
fbem-31714	212	5	single	single	ADJ
fbem-31714	212	6	young	young	ADJ
fbem-31714	212	7	person	person	NOUN
fbem-31714	212	8	with	with	ADP
fbem-31714	212	9	the	the	DET
fbem-31714	212	10	same	same	ADJ
fbem-31714	212	11	monthly	monthly	ADJ
fbem-31714	212	12	income	income	NOUN
fbem-31714	212	13	as	as	ADP
fbem-31714	212	14	a	a	DET
fbem-31714	212	15	core	core	NOUN
fbem-31714	212	16	family	family	NOUN
fbem-31714	212	17	member	member	NOUN
fbem-31714	212	18	who	who	PRON
fbem-31714	212	19	has	have	VERB
fbem-31714	212	20	to	to	PART
fbem-31714	212	21	support	support	VERB
fbem-31714	212	22	two	two	NUM
fbem-31714	212	23	parents	parent	NOUN
fbem-31714	212	24	and	and	CCONJ
fbem-31714	212	25	children	child	NOUN
fbem-31714	212	26	may	may	AUX
fbem-31714	212	27	have	have	VERB
fbem-31714	212	28	the	the	DET
fbem-31714	212	29	same	same	ADJ
fbem-31714	212	30	nominal	nominal	ADJ
fbem-31714	212	31	income	income	NOUN
fbem-31714	212	32	,	,	PUNCT
fbem-31714	212	33	but	but	CCONJ
fbem-31714	212	34	their	their	PRON
fbem-31714	212	35	actual	actual	ADJ
fbem-31714	212	36	disposable	disposable	ADJ
fbem-31714	212	37	income	income	NOUN
fbem-31714	212	38	differs	differ	VERB
fbem-31714	212	39	significantly	significantly	ADV
fbem-31714	212	40	.	.	PUNCT
fbem-31714	213	1	furthermore	furthermore	ADV
fbem-31714	213	2	,	,	PUNCT
fbem-31714	213	3	with	with	ADP
fbem-31714	213	4	the	the	DET
fbem-31714	213	5	deepening	deepening	NOUN
fbem-31714	213	6	of	of	ADP
fbem-31714	213	7	aging	aging	NOUN
fbem-31714	213	8	and	and	CCONJ
fbem-31714	213	9	adjustments	adjustment	NOUN
fbem-31714	213	10	to	to	ADP
fbem-31714	213	11	fertility	fertility	NOUN
fbem-31714	213	12	policies	policy	NOUN
fbem-31714	213	13	,	,	PUNCT
fbem-31714	213	14	family	family	NOUN
fbem-31714	213	15	dependency	dependency	NOUN
fbem-31714	213	16	ratios	ratio	NOUN
fbem-31714	213	17	have	have	AUX
fbem-31714	213	18	shown	show	VERB
fbem-31714	213	19	significant	significant	ADJ
fbem-31714	213	20	differentiation	differentiation	NOUN
fbem-31714	213	21	.	.	PUNCT
fbem-31714	214	1	statistics	statistic	NOUN
fbem-31714	214	2	from	from	ADP
fbem-31714	214	3	2025	2025	NUM
fbem-31714	214	4	show	show	VERB
fbem-31714	214	5	that	that	SCONJ
fbem-31714	214	6	the	the	DET
fbem-31714	214	7	average	average	ADJ
fbem-31714	214	8	dependency	dependency	NOUN
fbem-31714	214	9	ratio	ratio	NOUN
fbem-31714	214	10	in	in	ADP
fbem-31714	214	11	urban	urban	ADJ
fbem-31714	214	12	households	household	NOUN
fbem-31714	214	13	reached	reach	VERB
fbem-31714	214	14	1:2.3	1:2.3	NUM
fbem-31714	214	15	,	,	PUNCT
fbem-31714	214	16	and	and	CCONJ
fbem-31714	214	17	even	even	ADV
fbem-31714	214	18	higher	high	ADJ
fbem-31714	214	19	at	at	ADP
fbem-31714	214	20	1:3.1	1:3.1	NUM
fbem-31714	214	21	in	in	ADP
fbem-31714	214	22	rural	rural	ADJ
fbem-31714	214	23	areas	area	NOUN
fbem-31714	214	24	.	.	PUNCT
fbem-31714	215	1	at	at	ADP
fbem-31714	215	2	this	this	DET
fbem-31714	215	3	time	time	NOUN
fbem-31714	215	4	,	,	PUNCT
fbem-31714	215	5	choosing	choose	VERB
fbem-31714	215	6	to	to	ADP
fbem-31714	215	7	tax	tax	NOUN
fbem-31714	215	8	households	household	NOUN
fbem-31714	215	9	as	as	SCONJ
fbem-31714	215	10	units	unit	NOUN
fbem-31714	215	11	can	can	AUX
fbem-31714	215	12	simultaneously	simultaneously	ADV
fbem-31714	215	13	consider	consider	VERB
fbem-31714	215	14	the	the	DET
fbem-31714	215	15	actual	actual	ADJ
fbem-31714	215	16	income	income	NOUN
fbem-31714	215	17	and	and	CCONJ
fbem-31714	215	18	overall	overall	ADJ
fbem-31714	215	19	burden	burden	NOUN
fbem-31714	215	20	of	of	ADP
fbem-31714	215	21	the	the	DET
fbem-31714	215	22	family	family	NOUN
fbem-31714	215	23	,	,	PUNCT
fbem-31714	215	24	which	which	PRON
fbem-31714	215	25	is	be	AUX
fbem-31714	215	26	more	more	ADJ
fbem-31714	215	27	in	in	ADP
fbem-31714	215	28	line	line	NOUN
fbem-31714	215	29	with	with	ADP
fbem-31714	215	30	the	the	DET
fbem-31714	215	31	principle	principle	NOUN
fbem-31714	215	32	of	of	ADP
fbem-31714	215	33	taxation	taxation	NOUN
fbem-31714	215	34	according	accord	VERB
fbem-31714	215	35	to	to	ADP
fbem-31714	215	36	ability	ability	NOUN
fbem-31714	215	37	.	.	PUNCT
fbem-31714	216	1	it	it	PRON
fbem-31714	216	2	is	be	AUX
fbem-31714	216	3	recommended	recommend	VERB
fbem-31714	216	4	to	to	PART
fbem-31714	216	5	establish	establish	VERB
fbem-31714	216	6	a	a	DET
fbem-31714	216	7	"	"	PUNCT
fbem-31714	216	8	self	self	NOUN
fbem-31714	216	9	-	-	PUNCT
fbem-31714	216	10	declaration	declaration	NOUN
fbem-31714	216	11	+	+	CCONJ
fbem-31714	216	12	dynamic	dynamic	ADJ
fbem-31714	216	13	adjustment	adjustment	NOUN
fbem-31714	216	14	"	"	PUNCT
fbem-31714	216	15	tax	tax	NOUN
fbem-31714	216	16	declaration	declaration	NOUN
fbem-31714	216	17	model	model	NOUN
fbem-31714	216	18	,	,	PUNCT
fbem-31714	216	19	where	where	SCONJ
fbem-31714	216	20	taxpayers	taxpayer	NOUN
fbem-31714	216	21	can	can	AUX
fbem-31714	216	22	change	change	VERB
fbem-31714	216	23	their	their	PRON
fbem-31714	216	24	declaration	declaration	NOUN
fbem-31714	216	25	method	method	NOUN
fbem-31714	216	26	during	during	ADP
fbem-31714	216	27	annual	annual	ADJ
fbem-31714	216	28	tax	tax	NOUN
fbem-31714	216	29	settlement	settlement	NOUN
fbem-31714	216	30	based	base	VERB
fbem-31714	216	31	on	on	ADP
fbem-31714	216	32	changes	change	NOUN
fbem-31714	216	33	in	in	ADP
fbem-31714	216	34	family	family	NOUN
fbem-31714	216	35	structure	structure	NOUN
fbem-31714	216	36	.	.	PUNCT
fbem-31714	217	1	at	at	ADP
fbem-31714	217	2	the	the	DET
fbem-31714	217	3	same	same	ADJ
fbem-31714	217	4	time	time	NOUN
fbem-31714	217	5	,	,	PUNCT
fbem-31714	217	6	tax	tax	NOUN
fbem-31714	217	7	authorities	authority	NOUN
fbem-31714	217	8	should	should	AUX
fbem-31714	217	9	develop	develop	VERB
fbem-31714	217	10	an	an	DET
fbem-31714	217	11	intelligent	intelligent	ADJ
fbem-31714	217	12	declaration	declaration	NOUN
fbem-31714	217	13	123	123	NUM
fbem-31714	217	14	system	system	NOUN
fbem-31714	217	15	to	to	PART
fbem-31714	217	16	enable	enable	VERB
fbem-31714	217	17	pre	pre	ADJ
fbem-31714	217	18	-	-	ADJ
fbem-31714	217	19	calculation	calculation	NOUN
fbem-31714	217	20	and	and	CCONJ
fbem-31714	217	21	comparison	comparison	NOUN
fbem-31714	217	22	of	of	ADP
fbem-31714	217	23	tax	tax	NOUN
fbem-31714	217	24	burdens	burden	NOUN
fbem-31714	217	25	under	under	ADP
fbem-31714	217	26	the	the	DET
fbem-31714	217	27	two	two	NUM
fbem-31714	217	28	models	model	NOUN
fbem-31714	217	29	,	,	PUNCT
fbem-31714	217	30	allowing	allow	VERB
fbem-31714	217	31	for	for	ADP
fbem-31714	217	32	the	the	DET
fbem-31714	217	33	selection	selection	NOUN
fbem-31714	217	34	of	of	ADP
fbem-31714	217	35	an	an	DET
fbem-31714	217	36	appropriate	appropriate	ADJ
fbem-31714	217	37	collection	collection	NOUN
fbem-31714	217	38	model	model	NOUN
fbem-31714	217	39	based	base	VERB
fbem-31714	217	40	on	on	ADP
fbem-31714	217	41	actual	actual	ADJ
fbem-31714	217	42	conditions	condition	NOUN
fbem-31714	217	43	.	.	PUNCT
fbem-31714	218	1	5.3	5.3	NUM
fbem-31714	218	2	.	.	PUNCT
fbem-31714	218	3	improve	improve	VERB
fbem-31714	218	4	the	the	DET
fbem-31714	218	5	dynamic	dynamic	ADJ
fbem-31714	218	6	adjustment	adjustment	NOUN
fbem-31714	218	7	mechanism	mechanism	NOUN
fbem-31714	218	8	establish	establish	VERB
fbem-31714	218	9	a	a	DET
fbem-31714	218	10	dynamic	dynamic	ADJ
fbem-31714	218	11	adjustment	adjustment	NOUN
fbem-31714	218	12	mechanism	mechanism	NOUN
fbem-31714	218	13	linked	link	VERB
fbem-31714	218	14	to	to	ADP
fbem-31714	218	15	the	the	DET
fbem-31714	218	16	price	price	NOUN
fbem-31714	218	17	level	level	NOUN
fbem-31714	218	18	and	and	CCONJ
fbem-31714	218	19	residents	resident	NOUN
fbem-31714	218	20	'	'	PART
fbem-31714	218	21	income	income	NOUN
fbem-31714	218	22	,	,	PUNCT
fbem-31714	218	23	regularly	regularly	ADV
fbem-31714	218	24	adjust	adjust	VERB
fbem-31714	218	25	the	the	DET
fbem-31714	218	26	deduction	deduction	NOUN
fbem-31714	218	27	standards	standard	NOUN
fbem-31714	218	28	,	,	PUNCT
fbem-31714	218	29	and	and	CCONJ
fbem-31714	218	30	avoid	avoid	VERB
fbem-31714	218	31	the	the	DET
fbem-31714	218	32	"	"	PUNCT
fbem-31714	218	33	shrinkage	shrinkage	NOUN
fbem-31714	218	34	"	"	PUNCT
fbem-31714	218	35	of	of	ADP
fbem-31714	218	36	deduction	deduction	NOUN
fbem-31714	218	37	standards	standard	NOUN
fbem-31714	218	38	due	due	ADJ
fbem-31714	218	39	to	to	ADP
fbem-31714	218	40	inflation	inflation	NOUN
fbem-31714	218	41	.	.	PUNCT
fbem-31714	219	1	the	the	DET
fbem-31714	219	2	shanghai	shanghai	PROPN
fbem-31714	219	3	delegation	delegation	NOUN
fbem-31714	219	4	suggests	suggest	VERB
fbem-31714	219	5	:	:	PUNCT
fbem-31714	219	6	"	"	PUNCT
fbem-31714	219	7	establish	establish	VERB
fbem-31714	219	8	a	a	DET
fbem-31714	219	9	dynamic	dynamic	ADJ
fbem-31714	219	10	adjustment	adjustment	NOUN
fbem-31714	219	11	mechanism	mechanism	NOUN
fbem-31714	219	12	to	to	PART
fbem-31714	219	13	adjust	adjust	VERB
fbem-31714	219	14	the	the	DET
fbem-31714	219	15	amount	amount	NOUN
fbem-31714	219	16	of	of	ADP
fbem-31714	219	17	special	special	ADJ
fbem-31714	219	18	additional	additional	ADJ
fbem-31714	219	19	deductions	deduction	NOUN
fbem-31714	219	20	such	such	ADJ
fbem-31714	219	21	as	as	ADP
fbem-31714	219	22	children	child	NOUN
fbem-31714	219	23	's	's	PART
fbem-31714	219	24	education	education	NOUN
fbem-31714	219	25	based	base	VERB
fbem-31714	219	26	on	on	ADP
fbem-31714	219	27	the	the	DET
fbem-31714	219	28	economic	economic	ADJ
fbem-31714	219	29	and	and	CCONJ
fbem-31714	219	30	social	social	ADJ
fbem-31714	219	31	development	development	NOUN
fbem-31714	219	32	status	status	NOUN
fbem-31714	219	33	of	of	ADP
fbem-31714	219	34	each	each	DET
fbem-31714	219	35	region	region	NOUN
fbem-31714	219	36	.	.	PUNCT
fbem-31714	219	37	"	"	PUNCT
fbem-31714	219	38	.	.	PUNCT
fbem-31714	220	1	the	the	DET
fbem-31714	220	2	adjustment	adjustment	NOUN
fbem-31714	220	3	frequency	frequency	NOUN
fbem-31714	220	4	can	can	AUX
fbem-31714	220	5	be	be	AUX
fbem-31714	220	6	set	set	VERB
fbem-31714	220	7	to	to	ADP
fbem-31714	220	8	once	once	ADV
fbem-31714	220	9	a	a	DET
fbem-31714	220	10	year	year	NOUN
fbem-31714	220	11	or	or	CCONJ
fbem-31714	220	12	once	once	ADV
fbem-31714	220	13	every	every	DET
fbem-31714	220	14	two	two	NUM
fbem-31714	220	15	years	year	NOUN
fbem-31714	220	16	,	,	PUNCT
fbem-31714	220	17	and	and	CCONJ
fbem-31714	220	18	the	the	DET
fbem-31714	220	19	adjustment	adjustment	NOUN
fbem-31714	220	20	basis	basis	NOUN
fbem-31714	220	21	can	can	AUX
fbem-31714	220	22	include	include	VERB
fbem-31714	220	23	indicators	indicator	NOUN
fbem-31714	220	24	such	such	ADJ
fbem-31714	220	25	as	as	ADP
fbem-31714	220	26	the	the	DET
fbem-31714	220	27	consumer	consumer	NOUN
fbem-31714	220	28	price	price	NOUN
fbem-31714	220	29	index	index	NOUN
fbem-31714	220	30	(	(	PUNCT
fbem-31714	220	31	cpi	cpi	PROPN
fbem-31714	220	32	)	)	PUNCT
fbem-31714	220	33	and	and	CCONJ
fbem-31714	220	34	the	the	DET
fbem-31714	220	35	growth	growth	NOUN
fbem-31714	220	36	rate	rate	NOUN
fbem-31714	220	37	of	of	ADP
fbem-31714	220	38	per	per	ADP
fbem-31714	220	39	capita	capita	X
fbem-31714	220	40	disposable	disposable	ADJ
fbem-31714	220	41	income	income	NOUN
fbem-31714	220	42	.	.	PUNCT
fbem-31714	221	1	intelligent	intelligent	ADJ
fbem-31714	221	2	verification	verification	NOUN
fbem-31714	221	3	and	and	CCONJ
fbem-31714	221	4	dynamic	dynamic	ADJ
fbem-31714	221	5	updating	updating	NOUN
fbem-31714	221	6	can	can	AUX
fbem-31714	221	7	be	be	AUX
fbem-31714	221	8	achieved	achieve	VERB
fbem-31714	221	9	through	through	ADP
fbem-31714	221	10	the	the	DET
fbem-31714	221	11	golden	golden	ADJ
fbem-31714	221	12	tax	tax	NOUN
fbem-31714	221	13	phase	phase	NOUN
fbem-31714	221	14	iv	iv	NUM
fbem-31714	221	15	system	system	NOUN
fbem-31714	221	16	.	.	PUNCT
fbem-31714	222	1	at	at	ADP
fbem-31714	222	2	the	the	DET
fbem-31714	222	3	same	same	ADJ
fbem-31714	222	4	time	time	NOUN
fbem-31714	222	5	,	,	PUNCT
fbem-31714	222	6	for	for	ADP
fbem-31714	222	7	deduction	deduction	NOUN
fbem-31714	222	8	items	item	NOUN
fbem-31714	222	9	such	such	ADJ
fbem-31714	222	10	as	as	ADP
fbem-31714	222	11	supporting	support	VERB
fbem-31714	222	12	the	the	DET
fbem-31714	222	13	elderly	elderly	ADJ
fbem-31714	222	14	,	,	PUNCT
fbem-31714	222	15	we	we	PRON
fbem-31714	222	16	can	can	AUX
fbem-31714	222	17	draw	draw	VERB
fbem-31714	222	18	on	on	ADP
fbem-31714	222	19	the	the	DET
fbem-31714	222	20	suggestions	suggestion	NOUN
fbem-31714	222	21	of	of	ADP
fbem-31714	222	22	npc	npc	PROPN
fbem-31714	222	23	representative	representative	NOUN
fbem-31714	222	24	yang	yang	PROPN
fbem-31714	222	25	zhengping	zhengping	PROPN
fbem-31714	222	26	and	and	CCONJ
fbem-31714	222	27	implement	implement	VERB
fbem-31714	222	28	a	a	DET
fbem-31714	222	29	progressive	progressive	ADJ
fbem-31714	222	30	deduction	deduction	NOUN
fbem-31714	222	31	based	base	VERB
fbem-31714	222	32	on	on	ADP
fbem-31714	222	33	"	"	PUNCT
fbem-31714	222	34	age	age	NOUN
fbem-31714	222	35	segmentation	segmentation	NOUN
fbem-31714	222	36	+	+	CCONJ
fbem-31714	222	37	health	health	NOUN
fbem-31714	222	38	status	status	NOUN
fbem-31714	222	39	"	"	PUNCT
fbem-31714	222	40	.	.	PUNCT
fbem-31714	223	1	5.4	5.4	NUM
fbem-31714	223	2	.	.	PUNCT
fbem-31714	223	3	expand	expand	VERB
fbem-31714	223	4	the	the	DET
fbem-31714	223	5	coverage	coverage	NOUN
fbem-31714	223	6	of	of	ADP
fbem-31714	223	7	deductible	deductible	ADJ
fbem-31714	223	8	items	item	NOUN
fbem-31714	223	9	on	on	ADP
fbem-31714	223	10	the	the	DET
fbem-31714	223	11	existing	exist	VERB
fbem-31714	223	12	basis	basis	NOUN
fbem-31714	223	13	,	,	PUNCT
fbem-31714	223	14	we	we	PRON
fbem-31714	223	15	should	should	AUX
fbem-31714	223	16	further	far	ADV
fbem-31714	223	17	expand	expand	VERB
fbem-31714	223	18	the	the	DET
fbem-31714	223	19	coverage	coverage	NOUN
fbem-31714	223	20	of	of	ADP
fbem-31714	223	21	deduction	deduction	NOUN
fbem-31714	223	22	items	item	NOUN
fbem-31714	223	23	and	and	CCONJ
fbem-31714	223	24	include	include	VERB
fbem-31714	223	25	more	more	ADJ
fbem-31714	223	26	livelihood	livelihood	NOUN
fbem-31714	223	27	expenditures	expenditure	NOUN
fbem-31714	223	28	in	in	ADP
fbem-31714	223	29	the	the	DET
fbem-31714	223	30	deduction	deduction	NOUN
fbem-31714	223	31	scope	scope	NOUN
fbem-31714	223	32	.	.	PUNCT
fbem-31714	224	1	we	we	PRON
fbem-31714	224	2	can	can	AUX
fbem-31714	224	3	consider	consider	VERB
fbem-31714	224	4	incorporating	incorporate	VERB
fbem-31714	224	5	the	the	DET
fbem-31714	224	6	following	follow	VERB
fbem-31714	224	7	items	item	NOUN
fbem-31714	224	8	into	into	ADP
fbem-31714	224	9	the	the	DET
fbem-31714	224	10	special	special	ADJ
fbem-31714	224	11	additional	additional	ADJ
fbem-31714	224	12	deduction	deduction	NOUN
fbem-31714	224	13	system	system	NOUN
fbem-31714	224	14	:	:	PUNCT
fbem-31714	224	15	first	first	ADV
fbem-31714	224	16	,	,	PUNCT
fbem-31714	224	17	the	the	DET
fbem-31714	224	18	expenditure	expenditure	NOUN
fbem-31714	224	19	on	on	ADP
fbem-31714	224	20	follow	follow	NOUN
fbem-31714	224	21	-	-	PUNCT
fbem-31714	224	22	up	up	ADP
fbem-31714	224	23	rehabilitation	rehabilitation	NOUN
fbem-31714	224	24	care	care	NOUN
fbem-31714	224	25	after	after	ADP
fbem-31714	224	26	critical	critical	ADJ
fbem-31714	224	27	illness	illness	NOUN
fbem-31714	224	28	treatment	treatment	NOUN
fbem-31714	224	29	.	.	PUNCT
fbem-31714	225	1	the	the	DET
fbem-31714	225	2	current	current	ADJ
fbem-31714	225	3	deduction	deduction	NOUN
fbem-31714	225	4	for	for	ADP
fbem-31714	225	5	critical	critical	ADJ
fbem-31714	225	6	illness	illness	NOUN
fbem-31714	225	7	treatment	treatment	NOUN
fbem-31714	225	8	mainly	mainly	ADV
fbem-31714	225	9	focuses	focus	VERB
fbem-31714	225	10	on	on	ADP
fbem-31714	225	11	treatment	treatment	NOUN
fbem-31714	225	12	costs	cost	NOUN
fbem-31714	225	13	,	,	PUNCT
fbem-31714	225	14	while	while	SCONJ
fbem-31714	225	15	ongoing	ongoing	ADJ
fbem-31714	225	16	expenses	expense	NOUN
fbem-31714	225	17	such	such	ADJ
fbem-31714	225	18	as	as	ADP
fbem-31714	225	19	postoperative	postoperative	ADJ
fbem-31714	225	20	rehabilitation	rehabilitation	NOUN
fbem-31714	225	21	and	and	CCONJ
fbem-31714	225	22	long	long	ADJ
fbem-31714	225	23	-	-	PUNCT
fbem-31714	225	24	term	term	NOUN
fbem-31714	225	25	care	care	NOUN
fbem-31714	225	26	are	be	AUX
fbem-31714	225	27	not	not	PART
fbem-31714	225	28	included	include	VERB
fbem-31714	225	29	in	in	ADP
fbem-31714	225	30	the	the	DET
fbem-31714	225	31	deduction	deduction	NOUN
fbem-31714	225	32	scope	scope	NOUN
fbem-31714	225	33	.	.	PUNCT
fbem-31714	226	1	it	it	PRON
fbem-31714	226	2	is	be	AUX
fbem-31714	226	3	suggested	suggest	VERB
fbem-31714	226	4	to	to	PART
fbem-31714	226	5	refer	refer	VERB
fbem-31714	226	6	to	to	ADP
fbem-31714	226	7	the	the	DET
fbem-31714	226	8	world	world	PROPN
fbem-31714	226	9	health	health	PROPN
fbem-31714	226	10	organization	organization	NOUN
fbem-31714	226	11	's	's	PART
fbem-31714	226	12	concept	concept	NOUN
fbem-31714	226	13	of	of	ADP
fbem-31714	226	14	"	"	PUNCT
fbem-31714	226	15	whole	whole	ADJ
fbem-31714	226	16	-	-	PUNCT
fbem-31714	226	17	cycle	cycle	NOUN
fbem-31714	226	18	health	health	NOUN
fbem-31714	226	19	management	management	NOUN
fbem-31714	226	20	"	"	PUNCT
fbem-31714	226	21	and	and	CCONJ
fbem-31714	226	22	include	include	VERB
fbem-31714	226	23	reasonable	reasonable	ADJ
fbem-31714	226	24	expenses	expense	NOUN
fbem-31714	226	25	such	such	ADJ
fbem-31714	226	26	as	as	ADP
fbem-31714	226	27	rehabilitation	rehabilitation	NOUN
fbem-31714	226	28	therapy	therapy	NOUN
fbem-31714	226	29	and	and	CCONJ
fbem-31714	226	30	the	the	DET
fbem-31714	226	31	purchase	purchase	NOUN
fbem-31714	226	32	of	of	ADP
fbem-31714	226	33	assistive	assistive	ADJ
fbem-31714	226	34	devices	device	NOUN
fbem-31714	226	35	,	,	PUNCT
fbem-31714	226	36	which	which	PRON
fbem-31714	226	37	are	be	AUX
fbem-31714	226	38	borne	bear	VERB
fbem-31714	226	39	by	by	ADP
fbem-31714	226	40	individuals	individual	NOUN
fbem-31714	226	41	after	after	ADP
fbem-31714	226	42	medical	medical	ADJ
fbem-31714	226	43	insurance	insurance	NOUN
fbem-31714	226	44	reimbursement	reimbursement	NOUN
fbem-31714	226	45	,	,	PUNCT
fbem-31714	226	46	in	in	ADP
fbem-31714	226	47	the	the	DET
fbem-31714	226	48	deduction	deduction	NOUN
fbem-31714	226	49	scope	scope	NOUN
fbem-31714	226	50	,	,	PUNCT
fbem-31714	226	51	forming	form	VERB
fbem-31714	226	52	a	a	DET
fbem-31714	226	53	closed	close	VERB
fbem-31714	226	54	-	-	PUNCT
fbem-31714	226	55	loop	loop	NOUN
fbem-31714	226	56	support	support	NOUN
fbem-31714	226	57	mechanism	mechanism	NOUN
fbem-31714	226	58	of	of	ADP
fbem-31714	226	59	"	"	PUNCT
fbem-31714	226	60	treatmentrehabilitation	treatmentrehabilitation	NOUN
fbem-31714	226	61	-	-	PUNCT
fbem-31714	226	62	care	care	NOUN
fbem-31714	226	63	"	"	PUNCT
fbem-31714	226	64	.	.	PUNCT
fbem-31714	227	1	second	second	ADJ
fbem-31714	227	2	,	,	PUNCT
fbem-31714	227	3	charitable	charitable	ADJ
fbem-31714	227	4	donation	donation	NOUN
fbem-31714	227	5	expenses	expense	NOUN
fbem-31714	227	6	.	.	PUNCT
fbem-31714	228	1	to	to	PART
fbem-31714	228	2	encourage	encourage	VERB
fbem-31714	228	3	charitable	charitable	ADJ
fbem-31714	228	4	behavior	behavior	NOUN
fbem-31714	228	5	,	,	PUNCT
fbem-31714	228	6	eligible	eligible	ADJ
fbem-31714	228	7	charitable	charitable	ADJ
fbem-31714	228	8	donation	donation	NOUN
fbem-31714	228	9	expenses	expense	NOUN
fbem-31714	228	10	can	can	AUX
fbem-31714	228	11	be	be	AUX
fbem-31714	228	12	included	include	VERB
fbem-31714	228	13	in	in	ADP
fbem-31714	228	14	the	the	DET
fbem-31714	228	15	scope	scope	NOUN
fbem-31714	228	16	of	of	ADP
fbem-31714	228	17	special	special	ADJ
fbem-31714	228	18	additional	additional	ADJ
fbem-31714	228	19	deductions	deduction	NOUN
fbem-31714	228	20	.	.	PUNCT
fbem-31714	229	1	for	for	ADP
fbem-31714	229	2	example	example	NOUN
fbem-31714	229	3	:	:	PUNCT
fbem-31714	229	4	public	public	ADJ
fbem-31714	229	5	welfare	welfare	NOUN
fbem-31714	229	6	charitable	charitable	ADJ
fbem-31714	229	7	organizations	organization	NOUN
fbem-31714	229	8	recognized	recognize	VERB
fbem-31714	229	9	by	by	ADP
fbem-31714	229	10	civil	civil	ADJ
fbem-31714	229	11	affairs	affair	NOUN
fbem-31714	229	12	departments	department	NOUN
fbem-31714	229	13	,	,	PUNCT
fbem-31714	229	14	including	include	VERB
fbem-31714	229	15	grassroots	grassroots	ADJ
fbem-31714	229	16	charitable	charitable	ADJ
fbem-31714	229	17	organizations	organization	NOUN
fbem-31714	229	18	such	such	ADJ
fbem-31714	229	19	as	as	ADP
fbem-31714	229	20	community	community	NOUN
fbem-31714	229	21	foundations	foundation	NOUN
fbem-31714	229	22	third	third	ADJ
fbem-31714	229	23	,	,	PUNCT
fbem-31714	229	24	the	the	DET
fbem-31714	229	25	educational	educational	ADJ
fbem-31714	229	26	expenses	expense	NOUN
fbem-31714	229	27	of	of	ADP
fbem-31714	229	28	children	child	NOUN
fbem-31714	229	29	who	who	PRON
fbem-31714	229	30	have	have	AUX
fbem-31714	229	31	reached	reach	VERB
fbem-31714	229	32	the	the	DET
fbem-31714	229	33	age	age	NOUN
fbem-31714	229	34	of	of	ADP
fbem-31714	229	35	3	3	NUM
fbem-31714	229	36	.	.	PUNCT
fbem-31714	230	1	it	it	PRON
fbem-31714	230	2	is	be	AUX
fbem-31714	230	3	suggested	suggest	VERB
fbem-31714	230	4	that	that	SCONJ
fbem-31714	230	5	the	the	DET
fbem-31714	230	6	educational	educational	ADJ
fbem-31714	230	7	expenses	expense	NOUN
fbem-31714	230	8	of	of	ADP
fbem-31714	230	9	children	child	NOUN
fbem-31714	230	10	under	under	ADP
fbem-31714	230	11	the	the	DET
fbem-31714	230	12	age	age	NOUN
fbem-31714	230	13	of	of	ADP
fbem-31714	230	14	3	3	NUM
fbem-31714	230	15	should	should	AUX
fbem-31714	230	16	also	also	ADV
fbem-31714	230	17	be	be	AUX
fbem-31714	230	18	included	include	VERB
fbem-31714	230	19	in	in	ADP
fbem-31714	230	20	the	the	DET
fbem-31714	230	21	deduction	deduction	NOUN
fbem-31714	230	22	scope	scope	NOUN
fbem-31714	230	23	,	,	PUNCT
fbem-31714	230	24	or	or	CCONJ
fbem-31714	230	25	a	a	DET
fbem-31714	230	26	special	special	ADJ
fbem-31714	230	27	additional	additional	ADJ
fbem-31714	230	28	deduction	deduction	NOUN
fbem-31714	230	29	item	item	NOUN
fbem-31714	230	30	for	for	ADP
fbem-31714	230	31	infant	infant	NOUN
fbem-31714	230	32	and	and	CCONJ
fbem-31714	230	33	toddler	toddler	NOUN
fbem-31714	230	34	care	care	NOUN
fbem-31714	230	35	expenses	expense	NOUN
fbem-31714	230	36	should	should	AUX
fbem-31714	230	37	be	be	AUX
fbem-31714	230	38	set	set	VERB
fbem-31714	230	39	up	up	ADP
fbem-31714	230	40	.	.	PUNCT
fbem-31714	231	1	according	accord	VERB
fbem-31714	231	2	to	to	ADP
fbem-31714	231	3	the	the	DET
fbem-31714	231	4	survey	survey	NOUN
fbem-31714	231	5	data	datum	NOUN
fbem-31714	231	6	of	of	ADP
fbem-31714	231	7	the	the	DET
fbem-31714	231	8	national	national	PROPN
fbem-31714	231	9	health	health	PROPN
fbem-31714	231	10	commission	commission	PROPN
fbem-31714	231	11	in	in	ADP
fbem-31714	231	12	2023	2023	NUM
fbem-31714	231	13	,	,	PUNCT
fbem-31714	231	14	the	the	DET
fbem-31714	231	15	family	family	NOUN
fbem-31714	231	16	expenditure	expenditure	NOUN
fbem-31714	231	17	at	at	ADP
fbem-31714	231	18	this	this	DET
fbem-31714	231	19	stage	stage	NOUN
fbem-31714	231	20	accounts	account	VERB
fbem-31714	231	21	for	for	ADP
fbem-31714	231	22	28.7	28.7	NUM
fbem-31714	231	23	%	%	NOUN
fbem-31714	231	24	of	of	ADP
fbem-31714	231	25	per	per	ADP
fbem-31714	231	26	capita	capita	X
fbem-31714	231	27	disposable	disposable	ADJ
fbem-31714	231	28	income	income	NOUN
fbem-31714	231	29	.	.	PUNCT
fbem-31714	232	1	the	the	DET
fbem-31714	232	2	specific	specific	ADJ
fbem-31714	232	3	design	design	NOUN
fbem-31714	232	4	can	can	AUX
fbem-31714	232	5	refer	refer	VERB
fbem-31714	232	6	to	to	ADP
fbem-31714	232	7	the	the	DET
fbem-31714	232	8	experience	experience	NOUN
fbem-31714	232	9	of	of	ADP
fbem-31714	232	10	oecd	oecd	PROPN
fbem-31714	232	11	countries	country	NOUN
fbem-31714	232	12	:	:	PUNCT
fbem-31714	232	13	referring	refer	VERB
fbem-31714	232	14	to	to	ADP
fbem-31714	232	15	the	the	DET
fbem-31714	232	16	"	"	PUNCT
fbem-31714	232	17	family	family	NOUN
fbem-31714	232	18	allowance	allowance	NOUN
fbem-31714	232	19	"	"	PUNCT
fbem-31714	232	20	system	system	NOUN
fbem-31714	232	21	in	in	ADP
fbem-31714	232	22	france	france	PROPN
fbem-31714	232	23	,	,	PUNCT
fbem-31714	232	24	the	the	DET
fbem-31714	232	25	deduction	deduction	NOUN
fbem-31714	232	26	limit	limit	NOUN
fbem-31714	232	27	should	should	AUX
fbem-31714	232	28	be	be	AUX
fbem-31714	232	29	set	set	VERB
fbem-31714	232	30	at	at	ADP
fbem-31714	232	31	2,000	2,000	NUM
fbem-31714	232	32	yuan	yuan	NOUN
fbem-31714	232	33	per	per	ADP
fbem-31714	232	34	child	child	NOUN
fbem-31714	232	35	per	per	ADP
fbem-31714	232	36	month	month	NOUN
fbem-31714	232	37	.	.	PUNCT
fbem-31714	233	1	5.5	5.5	NUM
fbem-31714	233	2	.	.	X
fbem-31714	233	3	optimize	optimize	VERB
fbem-31714	233	4	the	the	DET
fbem-31714	233	5	mechanism	mechanism	NOUN
fbem-31714	233	6	of	of	ADP
fbem-31714	233	7	tax	tax	NOUN
fbem-31714	233	8	collection	collection	NOUN
fbem-31714	233	9	,	,	PUNCT
fbem-31714	233	10	administration	administration	NOUN
fbem-31714	233	11	,	,	PUNCT
fbem-31714	233	12	and	and	CCONJ
fbem-31714	233	13	service	service	NOUN
fbem-31714	233	14	by	by	ADP
fbem-31714	233	15	strengthening	strengthen	VERB
fbem-31714	233	16	information	information	NOUN
fbem-31714	233	17	sharing	sharing	NOUN
fbem-31714	233	18	between	between	ADP
fbem-31714	233	19	tax	tax	NOUN
fbem-31714	233	20	departments	department	NOUN
fbem-31714	233	21	and	and	CCONJ
fbem-31714	233	22	other	other	ADJ
fbem-31714	233	23	government	government	NOUN
fbem-31714	233	24	departments	department	NOUN
fbem-31714	233	25	,	,	PUNCT
fbem-31714	233	26	a	a	DET
fbem-31714	233	27	unified	unified	ADJ
fbem-31714	233	28	national	national	ADJ
fbem-31714	233	29	information	information	NOUN
fbem-31714	233	30	taxation	taxation	NOUN
fbem-31714	233	31	management	management	NOUN
fbem-31714	233	32	platform	platform	NOUN
fbem-31714	233	33	can	can	AUX
fbem-31714	233	34	be	be	AUX
fbem-31714	233	35	established	establish	VERB
fbem-31714	233	36	(	(	PUNCT
fbem-31714	233	37	wang	wang	PROPN
fbem-31714	233	38	xueya	xueya	PROPN
fbem-31714	233	39	,	,	PUNCT
fbem-31714	233	40	2023	2023	NUM
fbem-31714	233	41	)	)	PUNCT
fbem-31714	233	42	to	to	PART
fbem-31714	233	43	improve	improve	VERB
fbem-31714	233	44	tax	tax	NOUN
fbem-31714	233	45	collection	collection	NOUN
fbem-31714	233	46	and	and	CCONJ
fbem-31714	233	47	management	management	NOUN
fbem-31714	233	48	efficiency	efficiency	NOUN
fbem-31714	233	49	and	and	CCONJ
fbem-31714	233	50	reduce	reduce	VERB
fbem-31714	233	51	the	the	DET
fbem-31714	233	52	reporting	reporting	NOUN
fbem-31714	233	53	burden	burden	NOUN
fbem-31714	233	54	on	on	ADP
fbem-31714	233	55	taxpayers	taxpayer	NOUN
fbem-31714	233	56	.	.	PUNCT
fbem-31714	234	1	referring	refer	VERB
fbem-31714	234	2	to	to	ADP
fbem-31714	234	3	the	the	DET
fbem-31714	234	4	"	"	PUNCT
fbem-31714	234	5	whole	whole	ADJ
fbem-31714	234	6	-	-	PUNCT
fbem-31714	234	7	of	of	ADP
fbem-31714	234	8	-	-	PUNCT
fbem-31714	234	9	government	government	NOUN
fbem-31714	234	10	data	datum	NOUN
fbem-31714	234	11	collaboration	collaboration	NOUN
fbem-31714	234	12	"	"	PUNCT
fbem-31714	234	13	model	model	NOUN
fbem-31714	234	14	outlined	outline	VERB
fbem-31714	234	15	in	in	ADP
fbem-31714	234	16	the	the	DET
fbem-31714	234	17	oecd	oecd	PROPN
fbem-31714	234	18	's	's	PART
fbem-31714	234	19	"	"	PUNCT
fbem-31714	234	20	tax	tax	NOUN
fbem-31714	234	21	administration	administration	NOUN
fbem-31714	234	22	2025	2025	NUM
fbem-31714	234	23	"	"	PUNCT
fbem-31714	234	24	report	report	NOUN
fbem-31714	234	25	,	,	PUNCT
fbem-31714	234	26	an	an	DET
fbem-31714	234	27	automatic	automatic	ADJ
fbem-31714	234	28	verification	verification	NOUN
fbem-31714	234	29	mechanism	mechanism	NOUN
fbem-31714	234	30	for	for	ADP
fbem-31714	234	31	seven	seven	NUM
fbem-31714	234	32	core	core	NOUN
fbem-31714	234	33	data	datum	NOUN
fbem-31714	234	34	categories	category	NOUN
fbem-31714	234	35	,	,	PUNCT
fbem-31714	234	36	including	include	VERB
fbem-31714	234	37	marital	marital	ADJ
fbem-31714	234	38	status	status	NOUN
fbem-31714	234	39	,	,	PUNCT
fbem-31714	234	40	education	education	NOUN
fbem-31714	234	41	expenses	expense	NOUN
fbem-31714	234	42	,	,	PUNCT
fbem-31714	234	43	and	and	CCONJ
fbem-31714	234	44	medical	medical	ADJ
fbem-31714	234	45	expenses	expense	NOUN
fbem-31714	234	46	,	,	PUNCT
fbem-31714	234	47	can	can	AUX
fbem-31714	234	48	be	be	AUX
fbem-31714	234	49	established	establish	VERB
fbem-31714	234	50	.	.	PUNCT
fbem-31714	235	1	meanwhile	meanwhile	ADV
fbem-31714	235	2	,	,	PUNCT
fbem-31714	235	3	simplify	simplify	VERB
fbem-31714	235	4	the	the	DET
fbem-31714	235	5	declaration	declaration	NOUN
fbem-31714	235	6	process	process	NOUN
fbem-31714	235	7	,	,	PUNCT
fbem-31714	235	8	promote	promote	VERB
fbem-31714	235	9	the	the	DET
fbem-31714	235	10	mobile	mobile	ADJ
fbem-31714	235	11	declaration	declaration	NOUN
fbem-31714	235	12	procedure	procedure	NOUN
fbem-31714	235	13	,	,	PUNCT
fbem-31714	235	14	and	and	CCONJ
fbem-31714	235	15	enhance	enhance	VERB
fbem-31714	235	16	the	the	DET
fbem-31714	235	17	convenience	convenience	NOUN
fbem-31714	235	18	for	for	SCONJ
fbem-31714	235	19	taxpayers	taxpayer	NOUN
fbem-31714	235	20	to	to	PART
fbem-31714	235	21	enjoy	enjoy	VERB
fbem-31714	235	22	the	the	DET
fbem-31714	235	23	deduction	deduction	NOUN
fbem-31714	235	24	policy	policy	NOUN
fbem-31714	235	25	.	.	PUNCT
fbem-31714	236	1	additionally	additionally	ADV
fbem-31714	236	2	,	,	PUNCT
fbem-31714	236	3	taxpayers	taxpayer	NOUN
fbem-31714	236	4	can	can	AUX
fbem-31714	236	5	enjoy	enjoy	VERB
fbem-31714	236	6	tax	tax	NOUN
fbem-31714	236	7	benefits	benefit	NOUN
fbem-31714	236	8	earlier	early	ADV
fbem-31714	236	9	through	through	ADP
fbem-31714	236	10	the	the	DET
fbem-31714	236	11	prepaid	prepaid	ADJ
fbem-31714	236	12	deduction	deduction	NOUN
fbem-31714	236	13	method	method	NOUN
fbem-31714	236	14	,	,	PUNCT
fbem-31714	236	15	enhancing	enhance	VERB
fbem-31714	236	16	their	their	PRON
fbem-31714	236	17	sense	sense	NOUN
fbem-31714	236	18	of	of	ADP
fbem-31714	236	19	gain	gain	NOUN
fbem-31714	236	20	.	.	PUNCT
fbem-31714	237	1	drawing	draw	VERB
fbem-31714	237	2	on	on	ADP
fbem-31714	237	3	the	the	DET
fbem-31714	237	4	experience	experience	NOUN
fbem-31714	237	5	of	of	ADP
fbem-31714	237	6	singapore	singapore	PROPN
fbem-31714	237	7	's	's	PART
fbem-31714	237	8	iras	ira	NOUN
fbem-31714	237	9	"	"	PUNCT
fbem-31714	237	10	no	no	DET
fbem-31714	237	11	declaration	declaration	NOUN
fbem-31714	237	12	"	"	PUNCT
fbem-31714	237	13	system	system	NOUN
fbem-31714	237	14	,	,	PUNCT
fbem-31714	237	15	we	we	PRON
fbem-31714	237	16	can	can	AUX
fbem-31714	237	17	develop	develop	VERB
fbem-31714	237	18	a	a	DET
fbem-31714	237	19	mobile	mobile	ADJ
fbem-31714	237	20	"	"	PUNCT
fbem-31714	237	21	smart	smart	ADJ
fbem-31714	237	22	declaration	declaration	NOUN
fbem-31714	237	23	assistant	assistant	NOUN
fbem-31714	237	24	"	"	PUNCT
fbem-31714	237	25	embedded	embed	VERB
fbem-31714	237	26	in	in	ADP
fbem-31714	237	27	the	the	DET
fbem-31714	237	28	alipay	alipay	PROPN
fbem-31714	237	29	/	/	SYM
fbem-31714	237	30	wechat	wechat	PROPN
fbem-31714	237	31	city	city	NOUN
fbem-31714	237	32	service	service	NOUN
fbem-31714	237	33	module	module	NOUN
fbem-31714	237	34	.	.	PUNCT
fbem-31714	238	1	this	this	DET
fbem-31714	238	2	assistant	assistant	NOUN
fbem-31714	238	3	can	can	AUX
fbem-31714	238	4	automatically	automatically	ADV
fbem-31714	238	5	identify	identify	VERB
fbem-31714	238	6	invoice	invoice	ADJ
fbem-31714	238	7	information	information	NOUN
fbem-31714	238	8	through	through	ADP
fbem-31714	238	9	natural	natural	ADJ
fbem-31714	238	10	language	language	NOUN
fbem-31714	238	11	processing	processing	NOUN
fbem-31714	238	12	technology	technology	NOUN
fbem-31714	238	13	,	,	PUNCT
fbem-31714	238	14	achieving	achieve	VERB
fbem-31714	238	15	"	"	PUNCT
fbem-31714	238	16	one	one	NUM
fbem-31714	238	17	-	-	PUNCT
fbem-31714	238	18	click	click	NOUN
fbem-31714	238	19	filing	filing	NOUN
fbem-31714	238	20	"	"	PUNCT
fbem-31714	238	21	.	.	PUNCT
fbem-31714	239	1	acknowledgments	acknowledgment	NOUN
fbem-31714	239	2	this	this	DET
fbem-31714	239	3	work	work	NOUN
fbem-31714	239	4	is	be	AUX
fbem-31714	239	5	supported	support	VERB
fbem-31714	239	6	by	by	ADP
fbem-31714	239	7	anhui	anhui	PROPN
fbem-31714	239	8	university	university	PROPN
fbem-31714	239	9	of	of	ADP
fbem-31714	239	10	finance	finance	PROPN
fbem-31714	239	11	and	and	CCONJ
fbem-31714	239	12	economics	economic	NOUN
fbem-31714	239	13	national	national	ADJ
fbem-31714	239	14	innovation	innovation	NOUN
fbem-31714	239	15	and	and	CCONJ
fbem-31714	239	16	entrepreneurship	entrepreneurship	NOUN
fbem-31714	239	17	training	training	NOUN
fbem-31714	239	18	program	program	NOUN
fbem-31714	239	19	project	project	NOUN
fbem-31714	239	20	(	(	PUNCT
fbem-31714	239	21	project	project	NOUN
fbem-31714	239	22	number	number	NOUN
fbem-31714	239	23	:	:	PUNCT
fbem-31714	239	24	202510378186	202510378186	NUM
fbem-31714	239	25	)	)	PUNCT
fbem-31714	239	26	.	.	PUNCT
fbem-31714	240	1	references	reference	NOUN
fbem-31714	241	1	[	[	X
fbem-31714	241	2	1	1	X
fbem-31714	241	3	]	]	X
fbem-31714	241	4	huang	huang	PROPN
fbem-31714	241	5	jiahui	jiahui	PROPN
fbem-31714	241	6	.	.	PUNCT
fbem-31714	242	1	research	research	NOUN
fbem-31714	242	2	on	on	ADP
fbem-31714	242	3	the	the	DET
fbem-31714	242	4	expense	expense	NOUN
fbem-31714	242	5	deduction	deduction	NOUN
fbem-31714	242	6	system	system	NOUN
fbem-31714	242	7	in	in	ADP
fbem-31714	242	8	the	the	DET
fbem-31714	242	9	individual	individual	ADJ
fbem-31714	242	10	income	income	NOUN
fbem-31714	242	11	tax	tax	NOUN
fbem-31714	242	12	law	law	NOUN
fbem-31714	242	13	under	under	ADP
fbem-31714	242	14	the	the	DET
fbem-31714	242	15	vision	vision	NOUN
fbem-31714	242	16	of	of	ADP
fbem-31714	242	17	common	common	ADJ
fbem-31714	242	18	prosperity	prosperity	NOUN
fbem-31714	243	1	[	[	X
fbem-31714	243	2	d	d	X
fbem-31714	243	3	]	]	X
fbem-31714	243	4	.	.	PUNCT
fbem-31714	244	1	zhejiang	zhejiang	PROPN
fbem-31714	244	2	gongshang	gongshang	PROPN
fbem-31714	244	3	university	university	PROPN
fbem-31714	244	4	,	,	PUNCT
fbem-31714	244	5	2023	2023	NUM
fbem-31714	244	6	.	.	PUNCT
fbem-31714	245	1	[	[	X
fbem-31714	245	2	2	2	NUM
fbem-31714	245	3	]	]	PUNCT
fbem-31714	245	4	xu	xu	PROPN
fbem-31714	245	5	jing	jing	PROPN
fbem-31714	245	6	,	,	PUNCT
fbem-31714	245	7	cai	cai	PROPN
fbem-31714	245	8	meng	meng	PROPN
fbem-31714	245	9	,	,	PUNCT
fbem-31714	245	10	yue	yue	PROPN
fbem-31714	245	11	ximing	ximing	PROPN
fbem-31714	245	12	.	.	PUNCT
fbem-31714	246	1	the	the	DET
fbem-31714	246	2	income	income	NOUN
fbem-31714	246	3	redistribution	redistribution	NOUN
fbem-31714	246	4	effect	effect	NOUN
fbem-31714	246	5	of	of	ADP
fbem-31714	246	6	government	government	NOUN
fbem-31714	246	7	subsidies	subsidy	NOUN
fbem-31714	246	8	[	[	X
fbem-31714	246	9	j	j	X
fbem-31714	246	10	]	]	X
fbem-31714	246	11	.	.	PUNCT
fbem-31714	247	1	social	social	ADJ
fbem-31714	247	2	sciences	sciences	PROPN
fbem-31714	247	3	in	in	ADP
fbem-31714	247	4	china	china	PROPN
fbem-31714	247	5	,	,	PUNCT
fbem-31714	247	6	2018	2018	NUM
fbem-31714	247	7	,	,	PUNCT
fbem-31714	247	8	(	(	PUNCT
fbem-31714	247	9	10	10	NUM
fbem-31714	247	10	):	):	PUNCT
fbem-31714	247	11	39	39	NUM
fbem-31714	247	12	-	-	SYM
fbem-31714	247	13	58	58	NUM
fbem-31714	247	14	+	+	NOUN
fbem-31714	247	15	205	205	NUM
fbem-31714	247	16	.	.	PUNCT
fbem-31714	248	1	[	[	X
fbem-31714	248	2	3	3	NUM
fbem-31714	248	3	]	]	X
fbem-31714	248	4	tang	tang	PROPN
fbem-31714	248	5	dan	dan	PROPN
fbem-31714	248	6	.	.	PROPN
fbem-31714	248	7	analysis	analysis	NOUN
fbem-31714	248	8	of	of	ADP
fbem-31714	248	9	the	the	DET
fbem-31714	248	10	effects	effect	NOUN
fbem-31714	248	11	induced	induce	VERB
fbem-31714	248	12	by	by	ADP
fbem-31714	248	13	special	special	ADJ
fbem-31714	248	14	additional	additional	ADJ
fbem-31714	248	15	deductions	deduction	NOUN
fbem-31714	248	16	for	for	ADP
fbem-31714	248	17	individual	individual	ADJ
fbem-31714	248	18	income	income	NOUN
fbem-31714	248	19	tax	tax	NOUN
fbem-31714	249	1	[	[	X
fbem-31714	249	2	d	d	X
fbem-31714	249	3	]	]	X
fbem-31714	249	4	.	.	PUNCT
fbem-31714	250	1	jiangxi	jiangxi	PROPN
fbem-31714	250	2	university	university	PROPN
fbem-31714	250	3	of	of	ADP
fbem-31714	250	4	finance	finance	NOUN
fbem-31714	250	5	and	and	CCONJ
fbem-31714	250	6	economics	economic	NOUN
fbem-31714	250	7	,	,	PUNCT
fbem-31714	250	8	2020	2020	NUM
fbem-31714	250	9	.	.	PUNCT
fbem-31714	251	1	[	[	X
fbem-31714	251	2	4	4	NUM
fbem-31714	251	3	]	]	X
fbem-31714	251	4	guo	guo	PROPN
fbem-31714	251	5	xiaoli	xiaoli	PROPN
fbem-31714	251	6	.	.	PUNCT
fbem-31714	252	1	research	research	NOUN
fbem-31714	252	2	on	on	ADP
fbem-31714	252	3	the	the	DET
fbem-31714	252	4	effect	effect	NOUN
fbem-31714	252	5	of	of	ADP
fbem-31714	252	6	taxation	taxation	NOUN
fbem-31714	252	7	on	on	ADP
fbem-31714	252	8	adjusting	adjust	VERB
fbem-31714	252	9	residents	resident	NOUN
fbem-31714	252	10	'	'	PART
fbem-31714	252	11	income	income	NOUN
fbem-31714	252	12	distribution	distribution	NOUN
fbem-31714	252	13	in	in	ADP
fbem-31714	252	14	china	china	PROPN
fbem-31714	253	1	[	[	X
fbem-31714	253	2	d	d	X
fbem-31714	253	3	]	]	X
fbem-31714	253	4	.	.	PUNCT
fbem-31714	254	1	china	china	PROPN
fbem-31714	254	2	academy	academy	PROPN
fbem-31714	254	3	of	of	ADP
fbem-31714	254	4	fiscal	fiscal	ADJ
fbem-31714	254	5	sciences	science	NOUN
fbem-31714	254	6	,	,	PUNCT
fbem-31714	254	7	2016	2016	NUM
fbem-31714	254	8	.	.	PUNCT
fbem-31714	255	1	[	[	X
fbem-31714	255	2	5	5	NUM
fbem-31714	255	3	]	]	X
fbem-31714	255	4	tang	tang	X
fbem-31714	255	5	jieyin	jieyin	PROPN
fbem-31714	255	6	.	.	PUNCT
fbem-31714	256	1	personal	personal	ADJ
fbem-31714	256	2	income	income	NOUN
fbem-31714	256	3	tax	tax	NOUN
fbem-31714	256	4	reform	reform	NOUN
fbem-31714	256	5	developments	development	NOUN
fbem-31714	256	6	in	in	ADP
fbem-31714	256	7	major	major	ADJ
fbem-31714	256	8	countries	country	NOUN
fbem-31714	256	9	(	(	PUNCT
fbem-31714	256	10	regions	region	NOUN
fbem-31714	256	11	)	)	PUNCT
fbem-31714	256	12	worldwide	worldwide	ADV
fbem-31714	256	13	from	from	ADP
fbem-31714	256	14	2023	2023	NUM
fbem-31714	256	15	to	to	ADP
fbem-31714	256	16	2024	2024	NUM
fbem-31714	256	17	and	and	CCONJ
fbem-31714	256	18	their	their	PRON
fbem-31714	256	19	implications	implication	NOUN
fbem-31714	256	20	for	for	ADP
fbem-31714	256	21	china	china	PROPN
fbem-31714	256	22	:	:	PUNCT
fbem-31714	256	23	a	a	DET
fbem-31714	256	24	study	study	NOUN
fbem-31714	256	25	based	base	VERB
fbem-31714	256	26	on	on	ADP
fbem-31714	256	27	the	the	DET
fbem-31714	256	28	oecd	oecd	PROPN
fbem-31714	256	29	's	's	PART
fbem-31714	256	30	"	"	PUNCT
fbem-31714	256	31	tax	tax	NOUN
fbem-31714	256	32	policy	policy	NOUN
fbem-31714	256	33	reform	reform	NOUN
fbem-31714	256	34	report	report	NOUN
fbem-31714	256	35	(	(	PUNCT
fbem-31714	256	36	2024	2024	NUM
fbem-31714	256	37	)	)	PUNCT
fbem-31714	256	38	"	"	PUNCT
fbem-31714	257	1	[	[	X
fbem-31714	257	2	j	j	X
fbem-31714	257	3	]	]	X
fbem-31714	257	4	.	.	PUNCT
fbem-31714	258	1	international	international	ADJ
fbem-31714	258	2	taxation	taxation	NOUN
fbem-31714	258	3	,	,	PUNCT
fbem-31714	258	4	2025	2025	NUM
fbem-31714	258	5	,	,	PUNCT
fbem-31714	258	6	(	(	PUNCT
fbem-31714	258	7	06	06	NUM
fbem-31714	258	8	):	):	PUNCT
fbem-31714	258	9	24	24	NUM
fbem-31714	258	10	-	-	SYM
fbem-31714	258	11	33	33	NUM
fbem-31714	258	12	.	.	PUNCT
fbem-31714	259	1	[	[	X
fbem-31714	259	2	6	6	NUM
fbem-31714	259	3	]	]	PUNCT
fbem-31714	259	4	yuan	yuan	NOUN
fbem-31714	259	5	xianpeng	xianpeng	PROPN
fbem-31714	259	6	,	,	PUNCT
fbem-31714	259	7	zhu	zhu	PROPN
fbem-31714	259	8	youjing	youjing	PROPN
fbem-31714	259	9	,	,	PUNCT
fbem-31714	259	10	wang	wang	PROPN
fbem-31714	259	11	yuhao	yuhao	PROPN
fbem-31714	259	12	,	,	PUNCT
fbem-31714	259	13	et	et	PROPN
fbem-31714	259	14	al	al	PROPN
fbem-31714	259	15	.	.	PROPN
fbem-31714	259	16	research	research	NOUN
fbem-31714	259	17	on	on	ADP
fbem-31714	259	18	the	the	DET
fbem-31714	259	19	tax	tax	NOUN
fbem-31714	259	20	reduction	reduction	NOUN
fbem-31714	259	21	effect	effect	NOUN
fbem-31714	259	22	of	of	ADP
fbem-31714	259	23	the	the	DET
fbem-31714	259	24	new	new	ADJ
fbem-31714	259	25	three	three	NUM
fbem-31714	259	26	special	special	ADJ
fbem-31714	259	27	additional	additional	ADJ
fbem-31714	259	28	deductions	deduction	NOUN
fbem-31714	259	29	policy	policy	NOUN
fbem-31714	259	30	for	for	ADP
fbem-31714	259	31	individual	individual	ADJ
fbem-31714	259	32	income	income	NOUN
fbem-31714	259	33	tax	tax	NOUN
fbem-31714	260	1	[	[	X
fbem-31714	260	2	j	j	X
fbem-31714	260	3	]	]	X
fbem-31714	260	4	.	.	PUNCT
fbem-31714	261	1	accounting	accounting	NOUN
fbem-31714	261	2	research	research	NOUN
fbem-31714	261	3	,	,	PUNCT
fbem-31714	261	4	2025	2025	NUM
fbem-31714	261	5	,	,	PUNCT
fbem-31714	261	6	(	(	PUNCT
fbem-31714	261	7	04	04	NUM
fbem-31714	261	8	):	):	PUNCT
fbem-31714	261	9	18	18	NUM
fbem-31714	261	10	-	-	SYM
fbem-31714	261	11	24	24	NUM
fbem-31714	261	12	.	.	PUNCT
fbem-31714	262	1	[	[	X
fbem-31714	262	2	7	7	X
fbem-31714	262	3	]	]	X
fbem-31714	262	4	jin	jin	PROPN
fbem-31714	262	5	shuanghua	shuanghua	PROPN
fbem-31714	262	6	,	,	PUNCT
fbem-31714	262	7	yi	yi	PROPN
fbem-31714	262	8	linghui	linghui	PROPN
fbem-31714	262	9	.	.	PUNCT
fbem-31714	263	1	research	research	NOUN
fbem-31714	263	2	on	on	ADP
fbem-31714	263	3	the	the	DET
fbem-31714	263	4	effects	effect	NOUN
fbem-31714	263	5	of	of	ADP
fbem-31714	263	6	special	special	ADJ
fbem-31714	263	7	additional	additional	ADJ
fbem-31714	263	8	deductions	deduction	NOUN
fbem-31714	263	9	for	for	ADP
fbem-31714	263	10	individual	individual	ADJ
fbem-31714	263	11	income	income	NOUN
fbem-31714	263	12	tax	tax	NOUN
fbem-31714	264	1	[	[	X
fbem-31714	264	2	j	j	X
fbem-31714	264	3	]	]	X
fbem-31714	264	4	.	.	PUNCT
fbem-31714	265	1	local	local	ADJ
fbem-31714	265	2	finance	finance	NOUN
fbem-31714	265	3	research	research	NOUN
fbem-31714	265	4	,	,	PUNCT
fbem-31714	265	5	2020	2020	NUM
fbem-31714	265	6	,	,	PUNCT
fbem-31714	265	7	(	(	PUNCT
fbem-31714	265	8	01	01	NUM
fbem-31714	265	9	):	):	PUNCT
fbem-31714	265	10	58	58	NUM
fbem-31714	265	11	-	-	SYM
fbem-31714	265	12	64	64	NUM
fbem-31714	265	13	.	.	PUNCT
fbem-31714	266	1	[	[	X
fbem-31714	266	2	8	8	NUM
fbem-31714	266	3	]	]	X
fbem-31714	266	4	wang	wang	PROPN
fbem-31714	266	5	meiling	meiling	PROPN
fbem-31714	266	6	.	.	PUNCT
fbem-31714	267	1	research	research	NOUN
fbem-31714	267	2	on	on	ADP
fbem-31714	267	3	optimizing	optimize	VERB
fbem-31714	267	4	the	the	DET
fbem-31714	267	5	special	special	ADJ
fbem-31714	267	6	additional	additional	ADJ
fbem-31714	267	7	deduction	deduction	NOUN
fbem-31714	267	8	standards	standard	NOUN
fbem-31714	267	9	for	for	ADP
fbem-31714	267	10	individual	individual	ADJ
fbem-31714	267	11	income	income	NOUN
fbem-31714	267	12	tax	tax	NOUN
fbem-31714	268	1	[	[	X
fbem-31714	268	2	d	d	X
fbem-31714	268	3	]	]	X
fbem-31714	268	4	.	.	PUNCT
fbem-31714	269	1	beijing	beijing	PROPN
fbem-31714	269	2	technology	technology	PROPN
fbem-31714	269	3	and	and	CCONJ
fbem-31714	269	4	business	business	NOUN
fbem-31714	269	5	university	university	NOUN
fbem-31714	269	6	,	,	PUNCT
fbem-31714	269	7	2020	2020	NUM
fbem-31714	269	8	.	.	PUNCT
fbem-31714	270	1	[	[	X
fbem-31714	270	2	9	9	NUM
fbem-31714	270	3	]	]	X
fbem-31714	270	4	huang	huang	PROPN
fbem-31714	270	5	chunyuan	chunyuan	PROPN
fbem-31714	270	6	,	,	PUNCT
fbem-31714	270	7	li	li	PROPN
fbem-31714	270	8	yuanyu	yuanyu	PROPN
fbem-31714	270	9	,	,	PUNCT
fbem-31714	270	10	he	he	PRON
fbem-31714	270	11	tianqi	tianqi	VERB
fbem-31714	270	12	.	.	PUNCT
fbem-31714	271	1	research	research	NOUN
fbem-31714	271	2	on	on	ADP
fbem-31714	271	3	the	the	DET
fbem-31714	271	4	optimization	optimization	NOUN
fbem-31714	271	5	of	of	ADP
fbem-31714	271	6	the	the	DET
fbem-31714	271	7	special	special	ADJ
fbem-31714	271	8	additional	additional	ADJ
fbem-31714	271	9	deduction	deduction	NOUN
fbem-31714	271	10	policy	policy	NOUN
fbem-31714	271	11	for	for	ADP
fbem-31714	271	12	personal	personal	ADJ
fbem-31714	271	13	income	income	NOUN
fbem-31714	271	14	tax	tax	NOUN
fbem-31714	271	15	for	for	ADP
fbem-31714	271	16	supporting	support	VERB
fbem-31714	271	17	the	the	DET
fbem-31714	271	18	elderly	elderly	ADJ
fbem-31714	271	19	based	base	VERB
fbem-31714	271	20	on	on	ADP
fbem-31714	271	21	the	the	DET
fbem-31714	271	22	124	124	NUM
fbem-31714	271	23	perspective	perspective	NOUN
fbem-31714	271	24	of	of	ADP
fbem-31714	271	25	income	income	NOUN
fbem-31714	271	26	distribution	distribution	NOUN
fbem-31714	271	27	effect	effect	NOUN
fbem-31714	272	1	[	[	X
fbem-31714	272	2	j	j	X
fbem-31714	272	3	]	]	X
fbem-31714	272	4	.	.	PUNCT
fbem-31714	273	1	taxation	taxation	NOUN
fbem-31714	273	2	research	research	NOUN
fbem-31714	273	3	,	,	PUNCT
fbem-31714	273	4	2025	2025	NUM
fbem-31714	273	5	,	,	PUNCT
fbem-31714	273	6	(	(	PUNCT
fbem-31714	273	7	03	03	NUM
fbem-31714	273	8	):	):	PUNCT
fbem-31714	273	9	86	86	NUM
fbem-31714	273	10	-	-	SYM
fbem-31714	273	11	92	92	NUM
fbem-31714	273	12	.	.	PUNCT
fbem-31714	274	1	[	[	X
fbem-31714	274	2	10	10	NUM
fbem-31714	274	3	]	]	X
fbem-31714	274	4	lv	lv	PROPN
fbem-31714	274	5	bingyang	bingyang	PROPN
fbem-31714	274	6	,	,	PUNCT
fbem-31714	274	7	guo	guo	PROPN
fbem-31714	274	8	yumeng	yumeng	PROPN
fbem-31714	274	9	.	.	PUNCT
fbem-31714	275	1	the	the	DET
fbem-31714	275	2	role	role	NOUN
fbem-31714	275	3	of	of	ADP
fbem-31714	275	4	tax	tax	NOUN
fbem-31714	275	5	principles	principle	NOUN
fbem-31714	275	6	in	in	ADP
fbem-31714	275	7	achieving	achieve	VERB
fbem-31714	275	8	common	common	ADJ
fbem-31714	275	9	prosperity	prosperity	NOUN
fbem-31714	275	10	:	:	PUNCT
fbem-31714	275	11	an	an	DET
fbem-31714	275	12	analysis	analysis	NOUN
fbem-31714	275	13	based	base	VERB
fbem-31714	275	14	on	on	ADP
fbem-31714	275	15	the	the	DET
fbem-31714	275	16	national	national	ADJ
fbem-31714	275	17	income	income	NOUN
fbem-31714	275	18	cycle	cycle	NOUN
fbem-31714	275	19	framework	framework	NOUN
fbem-31714	275	20	[	[	X
fbem-31714	275	21	j	j	X
fbem-31714	275	22	]	]	X
fbem-31714	275	23	.	.	PUNCT
fbem-31714	276	1	taxation	taxation	NOUN
fbem-31714	276	2	research	research	NOUN
fbem-31714	276	3	,	,	PUNCT
fbem-31714	276	4	2022	2022	NUM
fbem-31714	276	5	,	,	PUNCT
fbem-31714	276	6	(	(	PUNCT
fbem-31714	276	7	04	04	NUM
fbem-31714	276	8	):	):	PUNCT
fbem-31714	276	9	12	12	NUM
fbem-31714	276	10	-	-	SYM
fbem-31714	276	11	18	18	NUM
fbem-31714	276	12	.	.	PUNCT
fbem-31714	277	1	[	[	X
fbem-31714	277	2	11	11	NUM
fbem-31714	277	3	]	]	PUNCT
fbem-31714	277	4	xu	xu	PROPN
fbem-31714	277	5	peijiao	peijiao	PROPN
fbem-31714	277	6	.	.	PUNCT
fbem-31714	278	1	research	research	NOUN
fbem-31714	278	2	on	on	ADP
fbem-31714	278	3	the	the	DET
fbem-31714	278	4	legal	legal	ADJ
fbem-31714	278	5	system	system	NOUN
fbem-31714	278	6	of	of	ADP
fbem-31714	278	7	special	special	ADJ
fbem-31714	278	8	additional	additional	ADJ
fbem-31714	278	9	deductions	deduction	NOUN
fbem-31714	278	10	for	for	ADP
fbem-31714	278	11	individual	individual	ADJ
fbem-31714	278	12	income	income	NOUN
fbem-31714	278	13	tax	tax	NOUN
fbem-31714	278	14	from	from	ADP
fbem-31714	278	15	the	the	DET
fbem-31714	278	16	perspective	perspective	NOUN
fbem-31714	278	17	of	of	ADP
fbem-31714	278	18	tax	tax	NOUN
fbem-31714	278	19	equity	equity	NOUN
fbem-31714	278	20	[	[	X
fbem-31714	278	21	d	d	X
fbem-31714	278	22	]	]	X
fbem-31714	278	23	.	.	PUNCT
fbem-31714	279	1	yunnan	yunnan	PROPN
fbem-31714	279	2	university	university	PROPN
fbem-31714	279	3	of	of	ADP
fbem-31714	279	4	finance	finance	NOUN
fbem-31714	279	5	and	and	CCONJ
fbem-31714	279	6	economics	economic	NOUN
fbem-31714	279	7	,	,	PUNCT
fbem-31714	279	8	2024	2024	NUM
fbem-31714	279	9	.	.	PUNCT
fbem-31714	280	1	[	[	X
fbem-31714	280	2	12	12	NUM
fbem-31714	280	3	]	]	PUNCT
fbem-31714	280	4	xie	xie	PROPN
fbem-31714	280	5	fenfang	fenfang	PROPN
fbem-31714	280	6	.	.	PUNCT
fbem-31714	281	1	research	research	NOUN
fbem-31714	281	2	on	on	ADP
fbem-31714	281	3	the	the	DET
fbem-31714	281	4	reform	reform	NOUN
fbem-31714	281	5	of	of	ADP
fbem-31714	281	6	china	china	PROPN
fbem-31714	281	7	's	's	PART
fbem-31714	281	8	individual	individual	ADJ
fbem-31714	281	9	income	income	NOUN
fbem-31714	281	10	tax	tax	NOUN
fbem-31714	281	11	from	from	ADP
fbem-31714	281	12	a	a	DET
fbem-31714	281	13	fair	fair	ADJ
fbem-31714	281	14	perspective	perspective	NOUN
fbem-31714	282	1	[	[	X
fbem-31714	282	2	j	j	X
fbem-31714	282	3	]	]	X
fbem-31714	282	4	.	.	PUNCT
fbem-31714	283	1	journal	journal	PROPN
fbem-31714	283	2	of	of	ADP
fbem-31714	283	3	hunan	hunan	PROPN
fbem-31714	283	4	administration	administration	PROPN
fbem-31714	283	5	institute	institute	PROPN
fbem-31714	283	6	,	,	PUNCT
fbem-31714	283	7	2020	2020	NUM
fbem-31714	283	8	,	,	PUNCT
fbem-31714	283	9	(	(	PUNCT
fbem-31714	283	10	01	01	NUM
fbem-31714	283	11	):	):	PUNCT
fbem-31714	283	12	106	106	NUM
fbem-31714	283	13	-	-	SYM
fbem-31714	283	14	112	112	NUM
fbem-31714	283	15	.	.	PUNCT
fbem-31714	284	1	[	[	X
fbem-31714	284	2	13	13	NUM
fbem-31714	284	3	]	]	X
fbem-31714	284	4	tian	tian	PROPN
fbem-31714	284	5	xiaoxian	xiaoxian	PROPN
fbem-31714	284	6	.	.	PUNCT
fbem-31714	285	1	research	research	NOUN
fbem-31714	285	2	on	on	ADP
fbem-31714	285	3	the	the	DET
fbem-31714	285	4	economic	economic	ADJ
fbem-31714	285	5	growth	growth	NOUN
fbem-31714	285	6	effect	effect	NOUN
fbem-31714	285	7	of	of	ADP
fbem-31714	285	8	corporate	corporate	ADJ
fbem-31714	285	9	income	income	NOUN
fbem-31714	285	10	tax	tax	NOUN
fbem-31714	286	1	[	[	X
fbem-31714	286	2	d	d	X
fbem-31714	286	3	]	]	PUNCT
fbem-31714	286	4	.	.	PUNCT
fbem-31714	287	1	dongbei	dongbei	PROPN
fbem-31714	287	2	university	university	PROPN
fbem-31714	287	3	of	of	ADP
fbem-31714	287	4	finance	finance	NOUN
fbem-31714	287	5	and	and	CCONJ
fbem-31714	287	6	economics	economic	NOUN
fbem-31714	287	7	,	,	PUNCT
fbem-31714	287	8	2013	2013	NUM
fbem-31714	287	9	.	.	PUNCT
fbem-31714	288	1	[	[	X
fbem-31714	288	2	14	14	NUM
fbem-31714	288	3	]	]	X
fbem-31714	288	4	li	li	PROPN
fbem-31714	288	5	min	min	PROPN
fbem-31714	288	6	.	.	PROPN
fbem-31714	288	7	research	research	NOUN
fbem-31714	288	8	on	on	ADP
fbem-31714	288	9	the	the	DET
fbem-31714	288	10	impact	impact	NOUN
fbem-31714	288	11	of	of	ADP
fbem-31714	288	12	personal	personal	ADJ
fbem-31714	288	13	income	income	NOUN
fbem-31714	288	14	tax	tax	NOUN
fbem-31714	288	15	on	on	ADP
fbem-31714	288	16	human	human	ADJ
fbem-31714	288	17	capital	capital	NOUN
fbem-31714	288	18	accumulation	accumulation	NOUN
fbem-31714	289	1	[	[	X
fbem-31714	289	2	d	d	X
fbem-31714	289	3	]	]	X
fbem-31714	289	4	.	.	PUNCT
fbem-31714	290	1	shanxi	shanxi	PROPN
fbem-31714	290	2	university	university	PROPN
fbem-31714	290	3	of	of	ADP
fbem-31714	290	4	finance	finance	NOUN
fbem-31714	290	5	and	and	CCONJ
fbem-31714	290	6	economics	economic	NOUN
fbem-31714	290	7	,	,	PUNCT
fbem-31714	290	8	2023	2023	NUM
fbem-31714	290	9	.	.	PUNCT
fbem-31714	291	1	[	[	X
fbem-31714	291	2	15	15	NUM
fbem-31714	291	3	]	]	X
fbem-31714	291	4	luo	luo	PROPN
fbem-31714	291	5	yingming	yingming	PROPN
fbem-31714	291	6	.	.	PUNCT
fbem-31714	292	1	special	special	ADJ
fbem-31714	292	2	additional	additional	ADJ
fbem-31714	292	3	deduction	deduction	NOUN
fbem-31714	292	4	policy	policy	NOUN
fbem-31714	292	5	and	and	CCONJ
fbem-31714	292	6	household	household	NOUN
fbem-31714	292	7	consumption	consumption	NOUN
fbem-31714	292	8	:	:	PUNCT
fbem-31714	292	9	empirical	empirical	ADJ
fbem-31714	292	10	evidence	evidence	NOUN
fbem-31714	292	11	from	from	ADP
fbem-31714	292	12	the	the	DET
fbem-31714	292	13	china	china	PROPN
fbem-31714	292	14	household	household	PROPN
fbem-31714	292	15	finance	finance	NOUN
fbem-31714	292	16	survey	survey	NOUN
fbem-31714	292	17	(	(	PUNCT
fbem-31714	292	18	chfs	chfs	PROPN
fbem-31714	292	19	)	)	PUNCT
fbem-31714	293	1	[	[	X
fbem-31714	293	2	d	d	X
fbem-31714	293	3	]	]	X
fbem-31714	293	4	.	.	PUNCT
fbem-31714	294	1	jiangxi	jiangxi	PROPN
fbem-31714	294	2	:	:	PUNCT
fbem-31714	294	3	jiangxi	jiangxi	PROPN
fbem-31714	294	4	university	university	PROPN
fbem-31714	294	5	of	of	ADP
fbem-31714	294	6	finance	finance	NOUN
fbem-31714	294	7	and	and	CCONJ
fbem-31714	294	8	economics	economic	NOUN
fbem-31714	294	9	,	,	PUNCT
fbem-31714	294	10	2024	2024	NUM
fbem-31714	294	11	.	.	PUNCT
fbem-31714	295	1	[	[	X
fbem-31714	295	2	16	16	NUM
fbem-31714	295	3	]	]	X
fbem-31714	295	4	wang	wang	PROPN
fbem-31714	295	5	xiuyan	xiuyan	PROPN
fbem-31714	295	6	,	,	PUNCT
fbem-31714	295	7	dong	dong	PROPN
fbem-31714	295	8	changrui	changrui	PROPN
fbem-31714	295	9	,	,	PUNCT
fbem-31714	295	10	jin	jin	PROPN
fbem-31714	295	11	weidong	weidong	PROPN
fbem-31714	295	12	.	.	PUNCT
fbem-31714	296	1	individual	individual	ADJ
fbem-31714	296	2	income	income	NOUN
fbem-31714	296	3	tax	tax	NOUN
fbem-31714	296	4	reform	reform	NOUN
fbem-31714	296	5	and	and	CCONJ
fbem-31714	296	6	household	household	NOUN
fbem-31714	296	7	consumption	consumption	NOUN
fbem-31714	296	8	:	:	PUNCT
fbem-31714	296	9	a	a	DET
fbem-31714	296	10	quasiexperimental	quasiexperimental	ADJ
fbem-31714	296	11	study	study	NOUN
fbem-31714	297	1	[	[	X
fbem-31714	297	2	j	j	X
fbem-31714	297	3	]	]	X
fbem-31714	297	4	.	.	PUNCT
fbem-31714	298	1	management	management	PROPN
fbem-31714	298	2	review	review	PROPN
fbem-31714	298	3	,	,	PUNCT
fbem-31714	298	4	2019	2019	NUM
fbem-31714	298	5	,	,	PUNCT
fbem-31714	298	6	31(2	31(2	NUM
fbem-31714	298	7	):	):	PUNCT
fbem-31714	298	8	3648	3648	NUM
fbem-31714	298	9	.	.	PUNCT
fbem-31714	299	1	[	[	X
fbem-31714	299	2	17	17	NUM
fbem-31714	299	3	]	]	X
fbem-31714	299	4	wang	wang	PROPN
fbem-31714	299	5	xueya	xueya	PROPN
fbem-31714	299	6	.	.	PUNCT
fbem-31714	300	1	research	research	NOUN
fbem-31714	300	2	on	on	ADP
fbem-31714	300	3	the	the	DET
fbem-31714	300	4	improvement	improvement	NOUN
fbem-31714	300	5	of	of	ADP
fbem-31714	300	6	china	china	PROPN
fbem-31714	300	7	's	's	PART
fbem-31714	300	8	individual	individual	ADJ
fbem-31714	300	9	income	income	NOUN
fbem-31714	300	10	tax	tax	NOUN
fbem-31714	300	11	special	special	ADJ
fbem-31714	300	12	additional	additional	ADJ
fbem-31714	300	13	deduction	deduction	NOUN
fbem-31714	300	14	system	system	NOUN
fbem-31714	301	1	[	[	X
fbem-31714	301	2	d	d	X
fbem-31714	301	3	]	]	X
fbem-31714	301	4	.	.	PUNCT
fbem-31714	302	1	xizang	xizang	PROPN
fbem-31714	302	2	:	:	PUNCT
fbem-31714	302	3	tibet	tibet	PROPN
fbem-31714	302	4	university	university	PROPN
fbem-31714	302	5	,	,	PUNCT
fbem-31714	302	6	2023	2023	NUM
fbem-31714	302	7	.	.	PUNCT
fbem-31714	303	1	[	[	X
fbem-31714	303	2	18	18	NUM
fbem-31714	303	3	]	]	X
fbem-31714	303	4	fu	fu	PROPN
fbem-31714	303	5	yao	yao	PROPN
fbem-31714	303	6	.	.	PUNCT
fbem-31714	304	1	research	research	NOUN
fbem-31714	304	2	on	on	ADP
fbem-31714	304	3	the	the	DET
fbem-31714	304	4	income	income	NOUN
fbem-31714	304	5	redistribution	redistribution	NOUN
fbem-31714	304	6	effect	effect	NOUN
fbem-31714	304	7	of	of	ADP
fbem-31714	304	8	personal	personal	ADJ
fbem-31714	304	9	income	income	NOUN
fbem-31714	304	10	tax	tax	NOUN
fbem-31714	304	11	introducing	introduce	VERB
fbem-31714	304	12	an	an	DET
fbem-31714	304	13	indexation	indexation	NOUN
fbem-31714	304	14	adjustment	adjustment	NOUN
fbem-31714	304	15	mechanism	mechanism	NOUN
fbem-31714	305	1	[	[	X
fbem-31714	305	2	d	d	X
fbem-31714	305	3	]	]	X
fbem-31714	305	4	.	.	PUNCT
fbem-31714	306	1	sichuan	sichuan	PROPN
fbem-31714	306	2	:	:	PUNCT
fbem-31714	306	3	southwestern	southwestern	ADJ
fbem-31714	306	4	university	university	NOUN
fbem-31714	306	5	of	of	ADP
fbem-31714	306	6	finance	finance	NOUN
fbem-31714	306	7	and	and	CCONJ
fbem-31714	306	8	economics	economic	NOUN
fbem-31714	306	9	,	,	PUNCT
fbem-31714	306	10	2024	2024	NUM
fbem-31714	306	11	.	.	PUNCT
fbem-31714	307	1	[	[	X
fbem-31714	307	2	19	19	NUM
fbem-31714	307	3	]	]	X
fbem-31714	307	4	wang	wang	PROPN
fbem-31714	307	5	naiqi	naiqi	PROPN
fbem-31714	307	6	.	.	PUNCT
fbem-31714	308	1	research	research	NOUN
fbem-31714	308	2	on	on	ADP
fbem-31714	308	3	personal	personal	ADJ
fbem-31714	308	4	income	income	NOUN
fbem-31714	308	5	tax	tax	NOUN
fbem-31714	308	6	expense	expense	NOUN
fbem-31714	308	7	deductions	deduction	NOUN
fbem-31714	308	8	from	from	ADP
fbem-31714	308	9	the	the	DET
fbem-31714	308	10	perspective	perspective	NOUN
fbem-31714	308	11	of	of	ADP
fbem-31714	308	12	tax	tax	NOUN
fbem-31714	308	13	equity	equity	NOUN
fbem-31714	309	1	[	[	X
fbem-31714	309	2	d	d	X
fbem-31714	309	3	]	]	X
fbem-31714	309	4	.	.	PUNCT
fbem-31714	310	1	tianjin	tianjin	PROPN
fbem-31714	310	2	:	:	PUNCT
fbem-31714	310	3	tianjin	tianjin	PROPN
fbem-31714	310	4	university	university	PROPN
fbem-31714	310	5	,	,	PUNCT
fbem-31714	310	6	2020	2020	NUM
fbem-31714	310	7	.	.	PUNCT
fbem-31714	311	1	[	[	X
fbem-31714	311	2	20	20	NUM
fbem-31714	311	3	]	]	PUNCT
fbem-31714	311	4	research	research	NOUN
fbem-31714	311	5	group	group	NOUN
fbem-31714	311	6	of	of	ADP
fbem-31714	311	7	xiamen	xiamen	PROPN
fbem-31714	311	8	tax	tax	PROPN
fbem-31714	311	9	service	service	PROPN
fbem-31714	311	10	,	,	PUNCT
fbem-31714	311	11	state	state	NOUN
fbem-31714	311	12	taxation	taxation	NOUN
fbem-31714	311	13	administration	administration	NOUN
fbem-31714	311	14	,	,	PUNCT
fbem-31714	311	15	huang	huang	PROPN
fbem-31714	311	16	ying	ying	PROPN
fbem-31714	311	17	,	,	PUNCT
fbem-31714	311	18	chen	chen	PROPN
fbem-31714	311	19	zhiyang	zhiyang	PROPN
fbem-31714	311	20	,	,	PUNCT
fbem-31714	311	21	et	et	PROPN
fbem-31714	311	22	al	al	PROPN
fbem-31714	311	23	.	.	PUNCT
fbem-31714	311	24	countermeasures	countermeasure	NOUN
fbem-31714	311	25	and	and	CCONJ
fbem-31714	311	26	suggestions	suggestion	NOUN
fbem-31714	311	27	for	for	ADP
fbem-31714	311	28	further	far	ADV
fbem-31714	311	29	optimizing	optimize	VERB
fbem-31714	311	30	the	the	DET
fbem-31714	311	31	individual	individual	ADJ
fbem-31714	311	32	income	income	NOUN
fbem-31714	311	33	tax	tax	NOUN
fbem-31714	311	34	system	system	NOUN
fbem-31714	311	35	combining	combine	VERB
fbem-31714	311	36	comprehensive	comprehensive	ADJ
fbem-31714	311	37	and	and	CCONJ
fbem-31714	311	38	classified	classified	ADJ
fbem-31714	311	39	approaches	approach	NOUN
fbem-31714	311	40	[	[	X
fbem-31714	311	41	j	j	X
fbem-31714	311	42	]	]	X
fbem-31714	311	43	.	.	PUNCT
fbem-31714	312	1	taxation	taxation	NOUN
fbem-31714	312	2	research	research	NOUN
fbem-31714	312	3	,	,	PUNCT
fbem-31714	312	4	2022	2022	NUM
fbem-31714	312	5	,	,	PUNCT
fbem-31714	312	6	(	(	PUNCT
fbem-31714	312	7	02	02	NUM
fbem-31714	312	8	):	):	PUNCT
fbem-31714	312	9	6771	6771	NUM
fbem-31714	312	10	.	.	PUNCT