id	sid	tid	token	lemma	pos
fbem-3461	1	1	frontiers	frontier	NOUN
fbem-3461	1	2	in	in	ADP
fbem-3461	1	3	business	business	NOUN
fbem-3461	1	4	,	,	PUNCT
fbem-3461	1	5	economics	economic	NOUN
fbem-3461	1	6	and	and	CCONJ
fbem-3461	1	7	management	management	NOUN
fbem-3461	1	8	issn	issn	PROPN
fbem-3461	1	9	:	:	PUNCT
fbem-3461	1	10	2766	2766	NUM
fbem-3461	1	11	-	-	PUNCT
fbem-3461	1	12	824x	824x	NUM
fbem-3461	1	13	|	|	ADJ
fbem-3461	1	14	vol	vol	NOUN
fbem-3461	1	15	.	.	PROPN
fbem-3461	2	1	6	6	NUM
fbem-3461	2	2	,	,	PUNCT
fbem-3461	2	3	no	no	INTJ
fbem-3461	2	4	.	.	NOUN
fbem-3461	2	5	3	3	NUM
fbem-3461	2	6	,	,	PUNCT
fbem-3461	2	7	2022	2022	NUM
fbem-3461	2	8	184	184	NUM
fbem-3461	2	9	tax	tax	NOUN
fbem-3461	2	10	policy	policy	NOUN
fbem-3461	2	11	for	for	ADP
fbem-3461	2	12	the	the	DET
fbem-3461	2	13	development	development	NOUN
fbem-3461	2	14	of	of	ADP
fbem-3461	2	15	new	new	ADJ
fbem-3461	2	16	business	business	NOUN
fbem-3461	2	17	enterprises	enterprise	NOUN
fbem-3461	2	18	-based	-base	VERB
fbem-3461	2	19	on	on	ADP
fbem-3461	2	20	the	the	DET
fbem-3461	2	21	perspective	perspective	NOUN
fbem-3461	2	22	of	of	ADP
fbem-3461	2	23	taxation	taxation	NOUN
fbem-3461	2	24	for	for	ADP
fbem-3461	2	25	employment	employment	NOUN
fbem-3461	2	26	regulation	regulation	PROPN
fbem-3461	2	27	qi	qi	PROPN
fbem-3461	2	28	wang	wang	PROPN
fbem-3461	2	29	school	school	PROPN
fbem-3461	2	30	of	of	ADP
fbem-3461	2	31	management	management	NOUN
fbem-3461	2	32	,	,	PUNCT
fbem-3461	2	33	hebei	hebei	PROPN
fbem-3461	2	34	university	university	PROPN
fbem-3461	2	35	,	,	PUNCT
fbem-3461	2	36	china	china	PROPN
fbem-3461	2	37	abstract	abstract	PROPN
fbem-3461	2	38	:	:	PUNCT
fbem-3461	2	39	with	with	ADP
fbem-3461	2	40	the	the	DET
fbem-3461	2	41	change	change	NOUN
fbem-3461	2	42	of	of	ADP
fbem-3461	2	43	economic	economic	ADJ
fbem-3461	2	44	form	form	NOUN
fbem-3461	2	45	,	,	PUNCT
fbem-3461	2	46	market	market	NOUN
fbem-3461	2	47	competition	competition	NOUN
fbem-3461	2	48	and	and	CCONJ
fbem-3461	2	49	technological	technological	ADJ
fbem-3461	2	50	progress	progress	NOUN
fbem-3461	2	51	,	,	PUNCT
fbem-3461	2	52	new	new	ADJ
fbem-3461	2	53	industry	industry	NOUN
fbem-3461	2	54	employment	employment	NOUN
fbem-3461	2	55	has	have	AUX
fbem-3461	2	56	come	come	VERB
fbem-3461	2	57	into	into	ADP
fbem-3461	2	58	being	be	AUX
fbem-3461	2	59	as	as	ADP
fbem-3461	2	60	a	a	DET
fbem-3461	2	61	new	new	ADJ
fbem-3461	2	62	mode	mode	NOUN
fbem-3461	2	63	of	of	ADP
fbem-3461	2	64	employment	employment	NOUN
fbem-3461	2	65	.	.	PUNCT
fbem-3461	3	1	in	in	ADP
fbem-3461	3	2	the	the	DET
fbem-3461	3	3	special	special	ADJ
fbem-3461	3	4	period	period	NOUN
fbem-3461	3	5	of	of	ADP
fbem-3461	3	6	the	the	DET
fbem-3461	3	7	new	new	ADJ
fbem-3461	3	8	crown	crown	NOUN
fbem-3461	3	9	epidemic	epidemic	NOUN
fbem-3461	3	10	,	,	PUNCT
fbem-3461	3	11	traditional	traditional	ADJ
fbem-3461	3	12	industries	industry	NOUN
fbem-3461	3	13	have	have	AUX
fbem-3461	3	14	been	be	AUX
fbem-3461	3	15	hit	hit	VERB
fbem-3461	3	16	by	by	ADP
fbem-3461	3	17	unprecedented	unprecedented	ADJ
fbem-3461	3	18	impact	impact	NOUN
fbem-3461	3	19	,	,	PUNCT
fbem-3461	3	20	and	and	CCONJ
fbem-3461	3	21	new	new	ADJ
fbem-3461	3	22	industries	industry	NOUN
fbem-3461	3	23	such	such	ADJ
fbem-3461	3	24	as	as	ADP
fbem-3461	3	25	take	take	NOUN
fbem-3461	3	26	-	-	PUNCT
fbem-3461	3	27	away	away	ADV
fbem-3461	3	28	,	,	PUNCT
fbem-3461	3	29	live	live	VERB
fbem-3461	3	30	streaming	streaming	NOUN
fbem-3461	3	31	and	and	CCONJ
fbem-3461	3	32	online	online	ADJ
fbem-3461	3	33	education	education	NOUN
fbem-3461	3	34	have	have	AUX
fbem-3461	3	35	ushered	usher	VERB
fbem-3461	3	36	in	in	ADP
fbem-3461	3	37	development	development	NOUN
fbem-3461	3	38	opportunities	opportunity	NOUN
fbem-3461	3	39	,	,	PUNCT
fbem-3461	3	40	and	and	CCONJ
fbem-3461	3	41	social	social	ADJ
fbem-3461	3	42	labor	labor	NOUN
fbem-3461	3	43	resources	resource	NOUN
fbem-3461	3	44	have	have	AUX
fbem-3461	3	45	been	be	AUX
fbem-3461	3	46	reconfigured	reconfigure	VERB
fbem-3461	3	47	,	,	PUNCT
fbem-3461	3	48	and	and	CCONJ
fbem-3461	3	49	the	the	DET
fbem-3461	3	50	new	new	ADJ
fbem-3461	3	51	industry	industry	NOUN
fbem-3461	3	52	employment	employment	NOUN
fbem-3461	3	53	has	have	AUX
fbem-3461	3	54	played	play	VERB
fbem-3461	3	55	a	a	DET
fbem-3461	3	56	huge	huge	ADJ
fbem-3461	3	57	role	role	NOUN
fbem-3461	3	58	in	in	ADP
fbem-3461	3	59	china	china	PROPN
fbem-3461	3	60	's	's	PART
fbem-3461	3	61	economic	economic	ADJ
fbem-3461	3	62	development	development	NOUN
fbem-3461	3	63	and	and	CCONJ
fbem-3461	3	64	social	social	ADJ
fbem-3461	3	65	life	life	NOUN
fbem-3461	3	66	services	service	NOUN
fbem-3461	3	67	,	,	PUNCT
fbem-3461	3	68	for	for	ADP
fbem-3461	3	69	which	which	PRON
fbem-3461	3	70	tax	tax	NOUN
fbem-3461	3	71	policies	policy	NOUN
fbem-3461	3	72	have	have	AUX
fbem-3461	3	73	provided	provide	VERB
fbem-3461	3	74	certain	certain	ADJ
fbem-3461	3	75	external	external	ADJ
fbem-3461	3	76	conditions	condition	NOUN
fbem-3461	3	77	.	.	PUNCT
fbem-3461	4	1	the	the	DET
fbem-3461	4	2	tax	tax	NOUN
fbem-3461	4	3	policy	policy	NOUN
fbem-3461	4	4	provides	provide	VERB
fbem-3461	4	5	certain	certain	ADJ
fbem-3461	4	6	external	external	ADJ
fbem-3461	4	7	conditions	condition	NOUN
fbem-3461	4	8	for	for	ADP
fbem-3461	4	9	this	this	DET
fbem-3461	4	10	purpose	purpose	NOUN
fbem-3461	4	11	.	.	PUNCT
fbem-3461	5	1	at	at	ADP
fbem-3461	5	2	the	the	DET
fbem-3461	5	3	same	same	ADJ
fbem-3461	5	4	time	time	NOUN
fbem-3461	5	5	,	,	PUNCT
fbem-3461	5	6	the	the	DET
fbem-3461	5	7	problem	problem	NOUN
fbem-3461	5	8	is	be	AUX
fbem-3461	5	9	the	the	DET
fbem-3461	5	10	regulation	regulation	NOUN
fbem-3461	5	11	of	of	ADP
fbem-3461	5	12	employment	employment	NOUN
fbem-3461	5	13	in	in	ADP
fbem-3461	5	14	new	new	ADJ
fbem-3461	5	15	industries	industry	NOUN
fbem-3461	5	16	.	.	PUNCT
fbem-3461	6	1	this	this	DET
fbem-3461	6	2	paper	paper	NOUN
fbem-3461	6	3	elaborates	elaborate	VERB
fbem-3461	6	4	the	the	DET
fbem-3461	6	5	different	different	ADJ
fbem-3461	6	6	views	view	NOUN
fbem-3461	6	7	of	of	ADP
fbem-3461	6	8	domestic	domestic	ADJ
fbem-3461	6	9	and	and	CCONJ
fbem-3461	6	10	foreign	foreign	ADJ
fbem-3461	6	11	scholars	scholar	NOUN
fbem-3461	6	12	on	on	ADP
fbem-3461	6	13	the	the	DET
fbem-3461	6	14	employment	employment	NOUN
fbem-3461	6	15	of	of	ADP
fbem-3461	6	16	new	new	ADJ
fbem-3461	6	17	industries	industry	NOUN
fbem-3461	6	18	and	and	CCONJ
fbem-3461	6	19	the	the	DET
fbem-3461	6	20	role	role	NOUN
fbem-3461	6	21	of	of	ADP
fbem-3461	6	22	tax	tax	NOUN
fbem-3461	6	23	policies	policy	NOUN
fbem-3461	6	24	on	on	ADP
fbem-3461	6	25	the	the	DET
fbem-3461	6	26	development	development	NOUN
fbem-3461	6	27	of	of	ADP
fbem-3461	6	28	new	new	ADJ
fbem-3461	6	29	industries	industry	NOUN
fbem-3461	6	30	,	,	PUNCT
fbem-3461	6	31	composes	compose	VERB
fbem-3461	6	32	some	some	DET
fbem-3461	6	33	tax	tax	NOUN
fbem-3461	6	34	policies	policy	NOUN
fbem-3461	6	35	on	on	ADP
fbem-3461	6	36	the	the	DET
fbem-3461	6	37	development	development	NOUN
fbem-3461	6	38	of	of	ADP
fbem-3461	6	39	new	new	ADJ
fbem-3461	6	40	industries	industry	NOUN
fbem-3461	6	41	,	,	PUNCT
fbem-3461	6	42	and	and	CCONJ
fbem-3461	6	43	puts	put	VERB
fbem-3461	6	44	forward	forward	ADV
fbem-3461	6	45	relevant	relevant	ADJ
fbem-3461	6	46	suggestions	suggestion	NOUN
fbem-3461	6	47	for	for	ADP
fbem-3461	6	48	the	the	DET
fbem-3461	6	49	improvement	improvement	NOUN
fbem-3461	6	50	of	of	ADP
fbem-3461	6	51	existing	exist	VERB
fbem-3461	6	52	problems	problem	NOUN
fbem-3461	6	53	based	base	VERB
fbem-3461	6	54	on	on	ADP
fbem-3461	6	55	the	the	DET
fbem-3461	6	56	perspective	perspective	NOUN
fbem-3461	6	57	of	of	ADP
fbem-3461	6	58	tax	tax	NOUN
fbem-3461	6	59	to	to	PART
fbem-3461	6	60	promote	promote	VERB
fbem-3461	6	61	the	the	DET
fbem-3461	6	62	regulation	regulation	NOUN
fbem-3461	6	63	of	of	ADP
fbem-3461	6	64	employment	employment	NOUN
fbem-3461	6	65	,	,	PUNCT
fbem-3461	6	66	which	which	PRON
fbem-3461	6	67	has	have	VERB
fbem-3461	6	68	certain	certain	ADJ
fbem-3461	6	69	practical	practical	ADJ
fbem-3461	6	70	significance	significance	NOUN
fbem-3461	6	71	.	.	PUNCT
fbem-3461	7	1	under	under	ADP
fbem-3461	7	2	the	the	DET
fbem-3461	7	3	new	new	ADJ
fbem-3461	7	4	economic	economic	ADJ
fbem-3461	7	5	situation	situation	NOUN
fbem-3461	7	6	and	and	CCONJ
fbem-3461	7	7	new	new	ADJ
fbem-3461	7	8	demands	demand	NOUN
fbem-3461	7	9	,	,	PUNCT
fbem-3461	7	10	it	it	PRON
fbem-3461	7	11	is	be	AUX
fbem-3461	7	12	useful	useful	ADJ
fbem-3461	7	13	to	to	PART
fbem-3461	7	14	have	have	VERB
fbem-3461	7	15	a	a	DET
fbem-3461	7	16	deep	deep	ADJ
fbem-3461	7	17	understanding	understanding	NOUN
fbem-3461	7	18	of	of	ADP
fbem-3461	7	19	the	the	DET
fbem-3461	7	20	tax	tax	NOUN
fbem-3461	7	21	policies	policy	NOUN
fbem-3461	7	22	for	for	ADP
fbem-3461	7	23	the	the	DET
fbem-3461	7	24	development	development	NOUN
fbem-3461	7	25	of	of	ADP
fbem-3461	7	26	new	new	ADJ
fbem-3461	7	27	business	business	NOUN
fbem-3461	7	28	enterprises	enterprise	NOUN
fbem-3461	7	29	in	in	ADP
fbem-3461	7	30	china	china	PROPN
fbem-3461	7	31	,	,	PUNCT
fbem-3461	7	32	so	so	SCONJ
fbem-3461	7	33	as	as	SCONJ
fbem-3461	7	34	to	to	PART
fbem-3461	7	35	give	give	VERB
fbem-3461	7	36	better	well	ADJ
fbem-3461	7	37	play	play	NOUN
fbem-3461	7	38	to	to	ADP
fbem-3461	7	39	the	the	DET
fbem-3461	7	40	incentive	incentive	NOUN
fbem-3461	7	41	effect	effect	NOUN
fbem-3461	7	42	of	of	ADP
fbem-3461	7	43	this	this	DET
fbem-3461	7	44	management	management	NOUN
fbem-3461	7	45	policy	policy	NOUN
fbem-3461	7	46	.	.	PUNCT
fbem-3461	8	1	keywords	keyword	NOUN
fbem-3461	8	2	:	:	PUNCT
fbem-3461	8	3	new	new	ADJ
fbem-3461	8	4	industry	industry	NOUN
fbem-3461	8	5	,	,	PUNCT
fbem-3461	8	6	enterprise	enterprise	NOUN
fbem-3461	8	7	development	development	NOUN
fbem-3461	8	8	,	,	PUNCT
fbem-3461	8	9	employment	employment	NOUN
fbem-3461	8	10	regulation	regulation	NOUN
fbem-3461	8	11	,	,	PUNCT
fbem-3461	8	12	tax	tax	NOUN
fbem-3461	8	13	policy	policy	NOUN
fbem-3461	8	14	.	.	PUNCT
fbem-3461	9	1	1	1	X
fbem-3461	9	2	.	.	X
fbem-3461	9	3	introduction	introduction	NOUN
fbem-3461	9	4	in	in	ADP
fbem-3461	9	5	recent	recent	ADJ
fbem-3461	9	6	years	year	NOUN
fbem-3461	9	7	,	,	PUNCT
fbem-3461	9	8	under	under	ADP
fbem-3461	9	9	the	the	DET
fbem-3461	9	10	stimulation	stimulation	NOUN
fbem-3461	9	11	of	of	ADP
fbem-3461	9	12	social	social	ADJ
fbem-3461	9	13	environment	environment	NOUN
fbem-3461	9	14	and	and	CCONJ
fbem-3461	9	15	favorable	favorable	ADJ
fbem-3461	9	16	policies	policy	NOUN
fbem-3461	9	17	,	,	PUNCT
fbem-3461	9	18	new	new	ADJ
fbem-3461	9	19	employment	employment	NOUN
fbem-3461	9	20	models	model	NOUN
fbem-3461	9	21	of	of	ADP
fbem-3461	9	22	new	new	ADJ
fbem-3461	9	23	industries	industry	NOUN
fbem-3461	9	24	have	have	AUX
fbem-3461	9	25	ushered	usher	VERB
fbem-3461	9	26	in	in	ADP
fbem-3461	9	27	development	development	NOUN
fbem-3461	9	28	opportunities	opportunity	NOUN
fbem-3461	9	29	and	and	CCONJ
fbem-3461	9	30	new	new	ADJ
fbem-3461	9	31	employment	employment	NOUN
fbem-3461	9	32	models	model	NOUN
fbem-3461	9	33	have	have	AUX
fbem-3461	9	34	emerged	emerge	VERB
fbem-3461	9	35	.	.	PUNCT
fbem-3461	10	1	more	more	ADJ
fbem-3461	10	2	and	and	CCONJ
fbem-3461	10	3	more	more	ADJ
fbem-3461	10	4	people	people	NOUN
fbem-3461	10	5	choose	choose	VERB
fbem-3461	10	6	emerging	emerge	VERB
fbem-3461	10	7	occupations	occupation	NOUN
fbem-3461	10	8	such	such	ADJ
fbem-3461	10	9	as	as	ADP
fbem-3461	10	10	live	live	NOUN
fbem-3461	10	11	-	-	PUNCT
fbem-3461	10	12	streaming	streaming	NOUN
fbem-3461	10	13	with	with	ADP
fbem-3461	10	14	goods	good	NOUN
fbem-3461	10	15	,	,	PUNCT
fbem-3461	10	16	eating	eat	VERB
fbem-3461	10	17	broadcast	broadcast	NOUN
fbem-3461	10	18	,	,	PUNCT
fbem-3461	10	19	travel	travel	NOUN
fbem-3461	10	20	anchor	anchor	NOUN
fbem-3461	10	21	,	,	PUNCT
fbem-3461	10	22	delivery	delivery	NOUN
fbem-3461	10	23	rider	rider	NOUN
fbem-3461	10	24	,	,	PUNCT
fbem-3461	10	25	hitchhiking	hitchhike	VERB
fbem-3461	10	26	owner	owner	NOUN
fbem-3461	10	27	,	,	PUNCT
fbem-3461	10	28	short	short	ADJ
fbem-3461	10	29	video	video	NOUN
fbem-3461	10	30	blogger	blogger	NOUN
fbem-3461	10	31	,	,	PUNCT
fbem-3461	10	32	etc	etc	X
fbem-3461	10	33	.	.	X
fbem-3461	10	34	however	however	ADV
fbem-3461	10	35	,	,	PUNCT
fbem-3461	10	36	there	there	PRON
fbem-3461	10	37	is	be	VERB
fbem-3461	10	38	a	a	DET
fbem-3461	10	39	risk	risk	NOUN
fbem-3461	10	40	of	of	ADP
fbem-3461	10	41	missing	miss	VERB
fbem-3461	10	42	social	social	ADJ
fbem-3461	10	43	insurance	insurance	NOUN
fbem-3461	10	44	rights	right	NOUN
fbem-3461	10	45	and	and	CCONJ
fbem-3461	10	46	interests	interest	NOUN
fbem-3461	10	47	due	due	ADJ
fbem-3461	10	48	to	to	ADP
fbem-3461	10	49	irregular	irregular	ADJ
fbem-3461	10	50	labor	labor	NOUN
fbem-3461	10	51	relations	relation	NOUN
fbem-3461	10	52	.	.	PUNCT
fbem-3461	11	1	as	as	ADP
fbem-3461	11	2	for	for	ADP
fbem-3461	11	3	enterprises	enterprise	NOUN
fbem-3461	11	4	,	,	PUNCT
fbem-3461	11	5	especially	especially	ADV
fbem-3461	11	6	the	the	DET
fbem-3461	11	7	booming	booming	ADJ
fbem-3461	11	8	service	service	NOUN
fbem-3461	11	9	industries	industry	NOUN
fbem-3461	11	10	such	such	ADJ
fbem-3461	11	11	as	as	ADP
fbem-3461	11	12	internet	internet	NOUN
fbem-3461	11	13	,	,	PUNCT
fbem-3461	11	14	sharing	share	VERB
fbem-3461	11	15	economy	economy	NOUN
fbem-3461	11	16	,	,	PUNCT
fbem-3461	11	17	logistics	logistic	NOUN
fbem-3461	11	18	and	and	CCONJ
fbem-3461	11	19	distribution	distribution	NOUN
fbem-3461	11	20	,	,	PUNCT
fbem-3461	11	21	catering	catering	NOUN
fbem-3461	11	22	,	,	PUNCT
fbem-3461	11	23	education	education	NOUN
fbem-3461	11	24	and	and	CCONJ
fbem-3461	11	25	online	online	ADJ
fbem-3461	11	26	dating	dating	NOUN
fbem-3461	11	27	,	,	PUNCT
fbem-3461	11	28	they	they	PRON
fbem-3461	11	29	also	also	ADV
fbem-3461	11	30	prefer	prefer	VERB
fbem-3461	11	31	to	to	PART
fbem-3461	11	32	adopt	adopt	VERB
fbem-3461	11	33	this	this	DET
fbem-3461	11	34	new	new	ADJ
fbem-3461	11	35	mode	mode	NOUN
fbem-3461	11	36	of	of	ADP
fbem-3461	11	37	employment	employment	NOUN
fbem-3461	11	38	,	,	PUNCT
fbem-3461	11	39	which	which	PRON
fbem-3461	11	40	helps	help	VERB
fbem-3461	11	41	to	to	PART
fbem-3461	11	42	reduce	reduce	VERB
fbem-3461	11	43	the	the	DET
fbem-3461	11	44	labor	labor	NOUN
fbem-3461	11	45	cost	cost	NOUN
fbem-3461	11	46	of	of	ADP
fbem-3461	11	47	enterprises	enterprise	NOUN
fbem-3461	11	48	,	,	PUNCT
fbem-3461	11	49	effectively	effectively	ADV
fbem-3461	11	50	meet	meet	VERB
fbem-3461	11	51	the	the	DET
fbem-3461	11	52	challenges	challenge	NOUN
fbem-3461	11	53	of	of	ADP
fbem-3461	11	54	seasonal	seasonal	ADJ
fbem-3461	11	55	,	,	PUNCT
fbem-3461	11	56	temporary	temporary	ADJ
fbem-3461	11	57	and	and	CCONJ
fbem-3461	11	58	cyclical	cyclical	ADJ
fbem-3461	11	59	development	development	NOUN
fbem-3461	11	60	changes	change	NOUN
fbem-3461	11	61	of	of	ADP
fbem-3461	11	62	enterprises	enterprise	NOUN
fbem-3461	11	63	,	,	PUNCT
fbem-3461	11	64	and	and	CCONJ
fbem-3461	11	65	also	also	ADV
fbem-3461	11	66	create	create	VERB
fbem-3461	11	67	better	well	ADJ
fbem-3461	11	68	development	development	NOUN
fbem-3461	11	69	opportunities	opportunity	NOUN
fbem-3461	11	70	for	for	ADP
fbem-3461	11	71	current	current	ADJ
fbem-3461	11	72	enterprises	enterprise	NOUN
fbem-3461	11	73	.	.	PUNCT
fbem-3461	12	1	moreover	moreover	ADV
fbem-3461	12	2	,	,	PUNCT
fbem-3461	12	3	during	during	ADP
fbem-3461	12	4	the	the	DET
fbem-3461	12	5	critical	critical	ADJ
fbem-3461	12	6	period	period	NOUN
fbem-3461	12	7	of	of	ADP
fbem-3461	12	8	prevention	prevention	NOUN
fbem-3461	12	9	and	and	CCONJ
fbem-3461	12	10	control	control	NOUN
fbem-3461	12	11	of	of	ADP
fbem-3461	12	12	the	the	DET
fbem-3461	12	13	new	new	ADJ
fbem-3461	12	14	coronavirus	coronavirus	NOUN
fbem-3461	12	15	epidemic	epidemic	NOUN
fbem-3461	12	16	,	,	PUNCT
fbem-3461	12	17	people	people	NOUN
fbem-3461	12	18	consciously	consciously	ADV
fbem-3461	12	19	work	work	VERB
fbem-3461	12	20	at	at	ADP
fbem-3461	12	21	home	home	NOUN
fbem-3461	12	22	online	online	ADV
fbem-3461	12	23	through	through	ADP
fbem-3461	12	24	the	the	DET
fbem-3461	12	25	platform	platform	NOUN
fbem-3461	12	26	and	and	CCONJ
fbem-3461	12	27	buy	buy	VERB
fbem-3461	12	28	ingredients	ingredient	NOUN
fbem-3461	12	29	and	and	CCONJ
fbem-3461	12	30	daily	daily	ADJ
fbem-3461	12	31	necessities	necessity	NOUN
fbem-3461	12	32	through	through	ADP
fbem-3461	12	33	e	e	NOUN
fbem-3461	12	34	-	-	NOUN
fbem-3461	12	35	commerce	commerce	NOUN
fbem-3461	12	36	and	and	CCONJ
fbem-3461	12	37	takeaway	takeaway	NOUN
fbem-3461	12	38	platforms	platform	NOUN
fbem-3461	12	39	,	,	PUNCT
fbem-3461	12	40	which	which	PRON
fbem-3461	12	41	also	also	ADV
fbem-3461	12	42	meets	meet	VERB
fbem-3461	12	43	people	people	NOUN
fbem-3461	12	44	's	's	PART
fbem-3461	12	45	living	living	NOUN
fbem-3461	12	46	needs	need	NOUN
fbem-3461	12	47	during	during	ADP
fbem-3461	12	48	the	the	DET
fbem-3461	12	49	special	special	ADJ
fbem-3461	12	50	period	period	NOUN
fbem-3461	12	51	and	and	CCONJ
fbem-3461	12	52	promotes	promote	VERB
fbem-3461	12	53	the	the	DET
fbem-3461	12	54	development	development	NOUN
fbem-3461	12	55	of	of	ADP
fbem-3461	12	56	new	new	ADJ
fbem-3461	12	57	business	business	NOUN
fbem-3461	12	58	enterprises	enterprise	NOUN
fbem-3461	12	59	,	,	PUNCT
fbem-3461	12	60	which	which	PRON
fbem-3461	12	61	in	in	ADP
fbem-3461	12	62	turn	turn	NOUN
fbem-3461	12	63	promotes	promote	VERB
fbem-3461	12	64	economic	economic	ADJ
fbem-3461	12	65	development	development	NOUN
fbem-3461	12	66	.	.	PUNCT
fbem-3461	13	1	at	at	ADP
fbem-3461	13	2	present	present	ADJ
fbem-3461	13	3	,	,	PUNCT
fbem-3461	13	4	the	the	DET
fbem-3461	13	5	state	state	NOUN
fbem-3461	13	6	pays	pay	VERB
fbem-3461	13	7	full	full	ADJ
fbem-3461	13	8	attention	attention	NOUN
fbem-3461	13	9	to	to	ADP
fbem-3461	13	10	the	the	DET
fbem-3461	13	11	growth	growth	NOUN
fbem-3461	13	12	of	of	ADP
fbem-3461	13	13	new	new	ADJ
fbem-3461	13	14	business	business	NOUN
fbem-3461	13	15	enterprises	enterprise	NOUN
fbem-3461	13	16	,	,	PUNCT
fbem-3461	13	17	and	and	CCONJ
fbem-3461	13	18	introduces	introduce	VERB
fbem-3461	13	19	favorable	favorable	ADJ
fbem-3461	13	20	policies	policy	NOUN
fbem-3461	13	21	and	and	CCONJ
fbem-3461	13	22	related	relate	VERB
fbem-3461	13	23	support	support	NOUN
fbem-3461	13	24	from	from	ADP
fbem-3461	13	25	various	various	ADJ
fbem-3461	13	26	aspects	aspect	NOUN
fbem-3461	13	27	.	.	PUNCT
fbem-3461	14	1	president	president	NOUN
fbem-3461	14	2	xi	xi	PROPN
fbem-3461	14	3	mentioned	mention	VERB
fbem-3461	14	4	at	at	ADP
fbem-3461	14	5	the	the	DET
fbem-3461	14	6	first	first	ADJ
fbem-3461	14	7	china	china	PROPN
fbem-3461	14	8	international	international	PROPN
fbem-3461	14	9	import	import	PROPN
fbem-3461	14	10	expo	expo	NOUN
fbem-3461	14	11	that	that	SCONJ
fbem-3461	14	12	the	the	DET
fbem-3461	14	13	necessity	necessity	NOUN
fbem-3461	14	14	of	of	ADP
fbem-3461	14	15	the	the	DET
fbem-3461	14	16	development	development	NOUN
fbem-3461	14	17	of	of	ADP
fbem-3461	14	18	new	new	ADJ
fbem-3461	14	19	industries	industry	NOUN
fbem-3461	14	20	and	and	CCONJ
fbem-3461	14	21	new	new	ADJ
fbem-3461	14	22	modes	mode	NOUN
fbem-3461	14	23	should	should	AUX
fbem-3461	14	24	be	be	AUX
fbem-3461	14	25	followed	follow	VERB
fbem-3461	14	26	,	,	PUNCT
fbem-3461	14	27	innovation	innovation	NOUN
fbem-3461	14	28	should	should	AUX
fbem-3461	14	29	be	be	AUX
fbem-3461	14	30	insisted	insist	VERB
fbem-3461	14	31	on	on	ADP
fbem-3461	14	32	to	to	PART
fbem-3461	14	33	lead	lead	VERB
fbem-3461	14	34	,	,	PUNCT
fbem-3461	14	35	new	new	ADJ
fbem-3461	14	36	opportunities	opportunity	NOUN
fbem-3461	14	37	at	at	ADP
fbem-3461	14	38	home	home	ADV
fbem-3461	14	39	and	and	CCONJ
fbem-3461	14	40	abroad	abroad	ADV
fbem-3461	14	41	should	should	AUX
fbem-3461	14	42	be	be	AUX
fbem-3461	14	43	grasped	grasp	VERB
fbem-3461	14	44	,	,	PUNCT
fbem-3461	14	45	cooperation	cooperation	NOUN
fbem-3461	14	46	in	in	ADP
fbem-3461	14	47	the	the	DET
fbem-3461	14	48	field	field	NOUN
fbem-3461	14	49	of	of	ADP
fbem-3461	14	50	new	new	ADJ
fbem-3461	14	51	economy	economy	NOUN
fbem-3461	14	52	and	and	CCONJ
fbem-3461	14	53	new	new	ADJ
fbem-3461	14	54	technology	technology	NOUN
fbem-3461	14	55	should	should	AUX
fbem-3461	14	56	be	be	AUX
fbem-3461	14	57	strengthened	strengthen	VERB
fbem-3461	14	58	,	,	PUNCT
fbem-3461	14	59	and	and	CCONJ
fbem-3461	14	60	new	new	ADJ
fbem-3461	14	61	industries	industry	NOUN
fbem-3461	14	62	and	and	CCONJ
fbem-3461	14	63	new	new	ADJ
fbem-3461	14	64	modes	mode	NOUN
fbem-3461	14	65	should	should	AUX
fbem-3461	14	66	be	be	AUX
fbem-3461	14	67	shaped	shape	VERB
fbem-3461	14	68	together	together	ADV
fbem-3461	14	69	;	;	PUNCT
fbem-3461	14	70	the	the	DET
fbem-3461	14	71	national	national	PROPN
fbem-3461	14	72	development	development	PROPN
fbem-3461	14	73	and	and	CCONJ
fbem-3461	14	74	reform	reform	PROPN
fbem-3461	14	75	commission	commission	PROPN
fbem-3461	14	76	said	say	VERB
fbem-3461	14	77	that	that	SCONJ
fbem-3461	14	78	the	the	DET
fbem-3461	14	79	new	new	ADJ
fbem-3461	14	80	employment	employment	NOUN
fbem-3461	14	81	mode	mode	NOUN
fbem-3461	14	82	should	should	AUX
fbem-3461	14	83	be	be	AUX
fbem-3461	14	84	made	make	VERB
fbem-3461	14	85	to	to	PART
fbem-3461	14	86	work	work	VERB
fbem-3461	14	87	in	in	ADP
fbem-3461	14	88	the	the	DET
fbem-3461	14	89	fields	field	NOUN
fbem-3461	14	90	of	of	ADP
fbem-3461	14	91	science	science	NOUN
fbem-3461	14	92	,	,	PUNCT
fbem-3461	14	93	education	education	NOUN
fbem-3461	14	94	,	,	PUNCT
fbem-3461	14	95	culture	culture	NOUN
fbem-3461	14	96	and	and	CCONJ
fbem-3461	14	97	health	health	NOUN
fbem-3461	14	98	in	in	ADP
fbem-3461	14	99	the	the	DET
fbem-3461	14	100	context	context	NOUN
fbem-3461	14	101	of	of	ADP
fbem-3461	14	102	new	new	ADJ
fbem-3461	14	103	economy	economy	NOUN
fbem-3461	14	104	and	and	CCONJ
fbem-3461	14	105	new	new	ADJ
fbem-3461	14	106	industries	industry	NOUN
fbem-3461	14	107	,	,	PUNCT
fbem-3461	14	108	and	and	CCONJ
fbem-3461	14	109	in	in	ADP
fbem-3461	14	110	other	other	ADJ
fbem-3461	14	111	various	various	ADJ
fbem-3461	14	112	local	local	ADJ
fbem-3461	14	113	government	government	NOUN
fbem-3461	14	114	departments	department	NOUN
fbem-3461	14	115	have	have	AUX
fbem-3461	14	116	also	also	ADV
fbem-3461	14	117	adopted	adopt	VERB
fbem-3461	14	118	a	a	DET
fbem-3461	14	119	series	series	NOUN
fbem-3461	14	120	of	of	ADP
fbem-3461	14	121	tax	tax	NOUN
fbem-3461	14	122	policies	policy	NOUN
fbem-3461	14	123	to	to	PART
fbem-3461	14	124	encourage	encourage	VERB
fbem-3461	14	125	the	the	DET
fbem-3461	14	126	innovation	innovation	NOUN
fbem-3461	14	127	and	and	CCONJ
fbem-3461	14	128	progress	progress	NOUN
fbem-3461	14	129	of	of	ADP
fbem-3461	14	130	relevant	relevant	ADJ
fbem-3461	14	131	enterprises	enterprise	NOUN
fbem-3461	14	132	,	,	PUNCT
fbem-3461	14	133	which	which	PRON
fbem-3461	14	134	are	be	AUX
fbem-3461	14	135	reflected	reflect	VERB
fbem-3461	14	136	in	in	ADP
fbem-3461	14	137	tax	tax	NOUN
fbem-3461	14	138	preferences	preference	NOUN
fbem-3461	14	139	,	,	PUNCT
fbem-3461	14	140	tax	tax	NOUN
fbem-3461	14	141	exemptions	exemption	NOUN
fbem-3461	14	142	and	and	CCONJ
fbem-3461	14	143	exemptions	exemption	NOUN
fbem-3461	14	144	for	for	ADP
fbem-3461	14	145	a	a	DET
fbem-3461	14	146	certain	certain	ADJ
fbem-3461	14	147	industry	industry	NOUN
fbem-3461	14	148	or	or	CCONJ
fbem-3461	14	149	a	a	DET
fbem-3461	14	150	certain	certain	ADJ
fbem-3461	14	151	type	type	NOUN
fbem-3461	14	152	of	of	ADP
fbem-3461	14	153	business	business	NOUN
fbem-3461	14	154	.	.	PUNCT
fbem-3461	15	1	these	these	DET
fbem-3461	15	2	tax	tax	NOUN
fbem-3461	15	3	policies	policy	NOUN
fbem-3461	15	4	have	have	AUX
fbem-3461	15	5	,	,	PUNCT
fbem-3461	15	6	to	to	ADP
fbem-3461	15	7	a	a	DET
fbem-3461	15	8	certain	certain	ADJ
fbem-3461	15	9	extent	extent	NOUN
fbem-3461	15	10	,	,	PUNCT
fbem-3461	15	11	promoted	promote	VERB
fbem-3461	15	12	the	the	DET
fbem-3461	15	13	employment	employment	NOUN
fbem-3461	15	14	regulation	regulation	NOUN
fbem-3461	15	15	of	of	ADP
fbem-3461	15	16	new	new	ADJ
fbem-3461	15	17	industry	industry	NOUN
fbem-3461	15	18	enterprises	enterprise	NOUN
fbem-3461	15	19	,	,	PUNCT
fbem-3461	15	20	but	but	CCONJ
fbem-3461	15	21	there	there	PRON
fbem-3461	15	22	are	be	VERB
fbem-3461	15	23	still	still	ADV
fbem-3461	15	24	certain	certain	ADJ
fbem-3461	15	25	deficiencies	deficiency	NOUN
fbem-3461	15	26	and	and	CCONJ
fbem-3461	15	27	shortcomings	shortcoming	NOUN
fbem-3461	15	28	in	in	ADP
fbem-3461	15	29	their	their	PRON
fbem-3461	15	30	development	development	NOUN
fbem-3461	15	31	.	.	PUNCT
fbem-3461	16	1	2	2	X
fbem-3461	16	2	.	.	X
fbem-3461	16	3	review	review	NOUN
fbem-3461	16	4	of	of	ADP
fbem-3461	16	5	research	research	NOUN
fbem-3461	16	6	2.1	2.1	NUM
fbem-3461	16	7	.	.	PUNCT
fbem-3461	17	1	research	research	NOUN
fbem-3461	17	2	on	on	ADP
fbem-3461	17	3	the	the	DET
fbem-3461	17	4	employment	employment	NOUN
fbem-3461	17	5	of	of	ADP
fbem-3461	17	6	new	new	ADJ
fbem-3461	17	7	industries	industry	NOUN
fbem-3461	17	8	in	in	ADP
fbem-3461	17	9	recent	recent	ADJ
fbem-3461	17	10	years	year	NOUN
fbem-3461	17	11	,	,	PUNCT
fbem-3461	17	12	the	the	DET
fbem-3461	17	13	development	development	NOUN
fbem-3461	17	14	of	of	ADP
fbem-3461	17	15	network	network	NOUN
fbem-3461	17	16	information	information	NOUN
fbem-3461	17	17	technology	technology	NOUN
fbem-3461	17	18	has	have	AUX
fbem-3461	17	19	given	give	VERB
fbem-3461	17	20	birth	birth	NOUN
fbem-3461	17	21	to	to	ADP
fbem-3461	17	22	the	the	DET
fbem-3461	17	23	new	new	ADJ
fbem-3461	17	24	economic	economic	ADJ
fbem-3461	17	25	development	development	NOUN
fbem-3461	17	26	mode	mode	NOUN
fbem-3461	17	27	,	,	PUNCT
fbem-3461	17	28	and	and	CCONJ
fbem-3461	17	29	the	the	DET
fbem-3461	17	30	term	term	NOUN
fbem-3461	17	31	"	"	PUNCT
fbem-3461	17	32	new	new	ADJ
fbem-3461	17	33	economy	economy	NOUN
fbem-3461	17	34	"	"	PUNCT
fbem-3461	17	35	first	first	ADV
fbem-3461	17	36	appeared	appear	VERB
fbem-3461	17	37	in	in	ADP
fbem-3461	17	38	time	time	NOUN
fbem-3461	17	39	magazine	magazine	NOUN
fbem-3461	17	40	in	in	ADP
fbem-3461	17	41	1983	1983	NUM
fbem-3461	17	42	,	,	PUNCT
fbem-3461	17	43	which	which	PRON
fbem-3461	17	44	mainly	mainly	ADV
fbem-3461	17	45	referred	refer	VERB
fbem-3461	17	46	to	to	ADP
fbem-3461	17	47	the	the	DET
fbem-3461	17	48	change	change	NOUN
fbem-3461	17	49	from	from	ADP
fbem-3461	17	50	heavy	heavy	ADJ
fbem-3461	17	51	industry	industry	NOUN
fbem-3461	17	52	to	to	ADP
fbem-3461	17	53	technology	technology	NOUN
fbem-3461	17	54	-	-	PUNCT
fbem-3461	17	55	based	base	VERB
fbem-3461	17	56	development	development	NOUN
fbem-3461	17	57	.	.	PUNCT
fbem-3461	18	1	with	with	ADP
fbem-3461	18	2	the	the	DET
fbem-3461	18	3	economic	economic	ADJ
fbem-3461	18	4	development	development	NOUN
fbem-3461	18	5	and	and	CCONJ
fbem-3461	18	6	technological	technological	ADJ
fbem-3461	18	7	revolution	revolution	NOUN
fbem-3461	18	8	,	,	PUNCT
fbem-3461	18	9	an	an	DET
fbem-3461	18	10	important	important	ADJ
fbem-3461	18	11	part	part	NOUN
fbem-3461	18	12	of	of	ADP
fbem-3461	18	13	the	the	DET
fbem-3461	18	14	world	world	NOUN
fbem-3461	18	15	economy	economy	NOUN
fbem-3461	18	16	has	have	AUX
fbem-3461	18	17	gradually	gradually	ADV
fbem-3461	18	18	become	become	VERB
fbem-3461	18	19	digital	digital	ADJ
fbem-3461	18	20	information	information	NOUN
fbem-3461	18	21	and	and	CCONJ
fbem-3461	18	22	artificial	artificial	ADJ
fbem-3461	18	23	intelligence	intelligence	NOUN
fbem-3461	18	24	digital	digital	ADJ
fbem-3461	18	25	networks	network	NOUN
fbem-3461	18	26	(	(	PUNCT
fbem-3461	18	27	tapscott,1999)[1	tapscott,1999)[1	NOUN
fbem-3461	18	28	]	]	PUNCT
fbem-3461	18	29	.	.	PUNCT
fbem-3461	19	1	the	the	DET
fbem-3461	19	2	development	development	NOUN
fbem-3461	19	3	of	of	ADP
fbem-3461	19	4	digital	digital	ADJ
fbem-3461	19	5	technology	technology	NOUN
fbem-3461	19	6	has	have	AUX
fbem-3461	19	7	driven	drive	VERB
fbem-3461	19	8	the	the	DET
fbem-3461	19	9	transformation	transformation	NOUN
fbem-3461	19	10	of	of	ADP
fbem-3461	19	11	economic	economic	ADJ
fbem-3461	19	12	activities	activity	NOUN
fbem-3461	19	13	into	into	ADP
fbem-3461	19	14	a	a	DET
fbem-3461	19	15	digital	digital	ADJ
fbem-3461	19	16	economy	economy	NOUN
fbem-3461	19	17	,	,	PUNCT
fbem-3461	19	18	in	in	ADP
fbem-3461	19	19	which	which	PRON
fbem-3461	19	20	e	e	NOUN
fbem-3461	19	21	-	-	NOUN
fbem-3461	19	22	commerce	commerce	NOUN
fbem-3461	19	23	businesses	business	NOUN
fbem-3461	19	24	have	have	AUX
fbem-3461	19	25	emerged	emerge	VERB
fbem-3461	19	26	and	and	CCONJ
fbem-3461	19	27	subsequently	subsequently	ADV
fbem-3461	19	28	changed	change	VERB
fbem-3461	19	29	the	the	DET
fbem-3461	19	30	way	way	NOUN
fbem-3461	19	31	the	the	DET
fbem-3461	19	32	market	market	NOUN
fbem-3461	19	33	operates	operate	VERB
fbem-3461	19	34	,	,	PUNCT
fbem-3461	19	35	with	with	ADP
fbem-3461	19	36	the	the	DET
fbem-3461	19	37	emergence	emergence	NOUN
fbem-3461	19	38	of	of	ADP
fbem-3461	19	39	new	new	ADJ
fbem-3461	19	40	ways	way	NOUN
fbem-3461	19	41	of	of	ADP
fbem-3461	19	42	operation	operation	NOUN
fbem-3461	19	43	that	that	PRON
fbem-3461	19	44	call	call	VERB
fbem-3461	19	45	for	for	ADP
fbem-3461	19	46	the	the	DET
fbem-3461	19	47	development	development	NOUN
fbem-3461	19	48	of	of	ADP
fbem-3461	19	49	new	new	ADJ
fbem-3461	19	50	business	business	NOUN
fbem-3461	19	51	enterprises	enterprise	NOUN
fbem-3461	19	52	(	(	PUNCT
fbem-3461	19	53	turcan	turcan	PROPN
fbem-3461	19	54	,	,	PUNCT
fbem-3461	19	55	2015)[2	2015)[2	NUM
fbem-3461	19	56	]	]	PUNCT
fbem-3461	19	57	.	.	PUNCT
fbem-3461	20	1	and	and	CCONJ
fbem-3461	20	2	the	the	DET
fbem-3461	20	3	development	development	NOUN
fbem-3461	20	4	of	of	ADP
fbem-3461	20	5	modern	modern	ADJ
fbem-3461	20	6	electronic	electronic	ADJ
fbem-3461	20	7	and	and	CCONJ
fbem-3461	20	8	online	online	ADJ
fbem-3461	20	9	platform	platform	NOUN
fbem-3461	20	10	services	service	NOUN
fbem-3461	20	11	plays	play	VERB
fbem-3461	20	12	an	an	DET
fbem-3461	20	13	increasingly	increasingly	ADV
fbem-3461	20	14	important	important	ADJ
fbem-3461	20	15	role	role	NOUN
fbem-3461	20	16	in	in	ADP
fbem-3461	20	17	economic	economic	ADJ
fbem-3461	20	18	and	and	CCONJ
fbem-3461	20	19	social	social	ADJ
fbem-3461	20	20	change	change	NOUN
fbem-3461	20	21	,	,	PUNCT
fbem-3461	20	22	showing	show	VERB
fbem-3461	20	23	efficiency	efficiency	NOUN
fbem-3461	20	24	in	in	ADP
fbem-3461	20	25	terms	term	NOUN
fbem-3461	20	26	of	of	ADP
fbem-3461	20	27	productivity	productivity	NOUN
fbem-3461	20	28	gains	gain	NOUN
fbem-3461	20	29	,	,	PUNCT
fbem-3461	20	30	employment	employment	NOUN
fbem-3461	20	31	,	,	PUNCT
fbem-3461	20	32	and	and	CCONJ
fbem-3461	20	33	economic	economic	ADJ
fbem-3461	20	34	increases	increase	NOUN
fbem-3461	20	35	185	185	NUM
fbem-3461	20	36	that	that	PRON
fbem-3461	20	37	can	can	AUX
fbem-3461	20	38	save	save	VERB
fbem-3461	20	39	public	public	ADJ
fbem-3461	20	40	costs	cost	NOUN
fbem-3461	20	41	and	and	CCONJ
fbem-3461	20	42	increase	increase	VERB
fbem-3461	20	43	the	the	DET
fbem-3461	20	44	level	level	NOUN
fbem-3461	20	45	of	of	ADP
fbem-3461	20	46	consumer	consumer	NOUN
fbem-3461	20	47	welfare	welfare	NOUN
fbem-3461	20	48	(	(	PUNCT
fbem-3461	20	49	teau	teau	NOUN
fbem-3461	20	50	,	,	PUNCT
fbem-3461	20	51	2014)[3	2014)[3	PROPN
fbem-3461	20	52	]	]	PUNCT
fbem-3461	20	53	.	.	PUNCT
fbem-3461	21	1	new	new	ADJ
fbem-3461	21	2	business	business	NOUN
fbem-3461	21	3	is	be	AUX
fbem-3461	21	4	a	a	DET
fbem-3461	21	5	new	new	ADJ
fbem-3461	21	6	form	form	NOUN
fbem-3461	21	7	of	of	ADP
fbem-3461	21	8	activity	activity	NOUN
fbem-3461	21	9	is	be	AUX
fbem-3461	21	10	not	not	PART
fbem-3461	21	11	a	a	DET
fbem-3461	21	12	new	new	ADJ
fbem-3461	21	13	industry	industry	NOUN
fbem-3461	21	14	formed	form	VERB
fbem-3461	21	15	,	,	PUNCT
fbem-3461	21	16	but	but	CCONJ
fbem-3461	21	17	a	a	DET
fbem-3461	21	18	new	new	ADJ
fbem-3461	21	19	form	form	NOUN
fbem-3461	21	20	of	of	ADP
fbem-3461	21	21	existing	exist	VERB
fbem-3461	21	22	traditional	traditional	ADJ
fbem-3461	21	23	industries	industry	NOUN
fbem-3461	21	24	due	due	ADP
fbem-3461	21	25	to	to	ADP
fbem-3461	21	26	the	the	DET
fbem-3461	21	27	effects	effect	NOUN
fbem-3461	21	28	of	of	ADP
fbem-3461	21	29	technological	technological	ADJ
fbem-3461	21	30	innovation	innovation	NOUN
fbem-3461	21	31	changes	change	NOUN
fbem-3461	21	32	(	(	PUNCT
fbem-3461	21	33	li	li	PROPN
fbem-3461	21	34	,	,	PUNCT
fbem-3461	21	35	xueying	xueying	PROPN
fbem-3461	21	36	,	,	PUNCT
fbem-3461	21	37	2018)[4].the	2018)[4].the	DET
fbem-3461	21	38	background	background	NOUN
fbem-3461	21	39	of	of	ADP
fbem-3461	21	40	the	the	DET
fbem-3461	21	41	emergence	emergence	NOUN
fbem-3461	21	42	of	of	ADP
fbem-3461	21	43	new	new	ADJ
fbem-3461	21	44	business	business	NOUN
fbem-3461	21	45	enterprises	enterprise	NOUN
fbem-3461	21	46	is	be	AUX
fbem-3461	21	47	the	the	DET
fbem-3461	21	48	change	change	NOUN
fbem-3461	21	49	of	of	ADP
fbem-3461	21	50	specific	specific	ADJ
fbem-3461	21	51	industries	industry	NOUN
fbem-3461	21	52	in	in	ADP
fbem-3461	21	53	a	a	DET
fbem-3461	21	54	new	new	ADJ
fbem-3461	21	55	development	development	NOUN
fbem-3461	21	56	stage	stage	NOUN
fbem-3461	21	57	due	due	ADP
fbem-3461	21	58	to	to	ADP
fbem-3461	21	59	various	various	ADJ
fbem-3461	21	60	external	external	ADJ
fbem-3461	21	61	conditions	condition	NOUN
fbem-3461	21	62	,	,	PUNCT
fbem-3461	21	63	especially	especially	ADV
fbem-3461	21	64	driven	drive	VERB
fbem-3461	21	65	by	by	ADP
fbem-3461	21	66	new	new	ADJ
fbem-3461	21	67	technological	technological	ADJ
fbem-3461	21	68	changes	change	NOUN
fbem-3461	21	69	(	(	PUNCT
fbem-3461	21	70	liu	liu	PROPN
fbem-3461	21	71	yanxia	yanxia	PROPN
fbem-3461	21	72	,	,	PUNCT
fbem-3461	21	73	2015)[5	2015)[5	PROPN
fbem-3461	21	74	]	]	PUNCT
fbem-3461	21	75	.	.	PUNCT
fbem-3461	22	1	the	the	DET
fbem-3461	22	2	new	new	ADJ
fbem-3461	22	3	industry	industry	NOUN
fbem-3461	22	4	reflects	reflect	VERB
fbem-3461	22	5	the	the	DET
fbem-3461	22	6	role	role	NOUN
fbem-3461	22	7	of	of	ADP
fbem-3461	22	8	continuous	continuous	ADJ
fbem-3461	22	9	penetration	penetration	NOUN
fbem-3461	22	10	and	and	CCONJ
fbem-3461	22	11	development	development	NOUN
fbem-3461	22	12	of	of	ADP
fbem-3461	22	13	new	new	ADJ
fbem-3461	22	14	information	information	NOUN
fbem-3461	22	15	technology	technology	NOUN
fbem-3461	22	16	among	among	ADP
fbem-3461	22	17	traditional	traditional	ADJ
fbem-3461	22	18	industries	industry	NOUN
fbem-3461	22	19	and	and	CCONJ
fbem-3461	22	20	deep	deep	ADJ
fbem-3461	22	21	integration	integration	NOUN
fbem-3461	22	22	with	with	ADP
fbem-3461	22	23	various	various	ADJ
fbem-3461	22	24	industries	industry	NOUN
fbem-3461	22	25	,	,	PUNCT
fbem-3461	22	26	which	which	PRON
fbem-3461	22	27	makes	make	VERB
fbem-3461	22	28	the	the	DET
fbem-3461	22	29	employment	employment	NOUN
fbem-3461	22	30	of	of	ADP
fbem-3461	22	31	enterprises	enterprise	NOUN
fbem-3461	22	32	more	more	ADV
fbem-3461	22	33	flexible	flexible	ADJ
fbem-3461	22	34	and	and	CCONJ
fbem-3461	22	35	diverse	diverse	ADJ
fbem-3461	22	36	(	(	PUNCT
fbem-3461	22	37	ren	ren	NOUN
fbem-3461	22	38	baoping	baoping	NOUN
fbem-3461	22	39	,	,	PUNCT
fbem-3461	22	40	2020)[6	2020)[6	NOUN
fbem-3461	22	41	]	]	PUNCT
fbem-3461	22	42	.	.	PUNCT
fbem-3461	23	1	the	the	DET
fbem-3461	23	2	new	new	ADJ
fbem-3461	23	3	industry	industry	NOUN
fbem-3461	23	4	employment	employment	NOUN
fbem-3461	23	5	mode	mode	NOUN
fbem-3461	23	6	is	be	AUX
fbem-3461	23	7	a	a	DET
fbem-3461	23	8	new	new	ADJ
fbem-3461	23	9	employment	employment	NOUN
fbem-3461	23	10	mode	mode	NOUN
fbem-3461	23	11	formed	form	VERB
fbem-3461	23	12	by	by	ADP
fbem-3461	23	13	injecting	inject	VERB
fbem-3461	23	14	new	new	ADJ
fbem-3461	23	15	technologies	technology	NOUN
fbem-3461	23	16	into	into	ADP
fbem-3461	23	17	existing	exist	VERB
fbem-3461	23	18	enterprises	enterprise	NOUN
fbem-3461	23	19	under	under	ADP
fbem-3461	23	20	modern	modern	ADJ
fbem-3461	23	21	economic	economic	ADJ
fbem-3461	23	22	conditions	condition	NOUN
fbem-3461	23	23	(	(	PUNCT
fbem-3461	23	24	li	li	PROPN
fbem-3461	23	25	ying	ying	PROPN
fbem-3461	23	26	,	,	PUNCT
fbem-3461	23	27	2018)[7	2018)[7	PROPN
fbem-3461	23	28	]	]	PUNCT
fbem-3461	23	29	.	.	PUNCT
fbem-3461	24	1	new	new	ADJ
fbem-3461	24	2	industry	industry	NOUN
fbem-3461	24	3	employment	employment	NOUN
fbem-3461	24	4	transforms	transform	VERB
fbem-3461	24	5	the	the	DET
fbem-3461	24	6	traditional	traditional	ADJ
fbem-3461	24	7	employment	employment	NOUN
fbem-3461	24	8	relationship	relationship	NOUN
fbem-3461	24	9	into	into	ADP
fbem-3461	24	10	a	a	DET
fbem-3461	24	11	business	business	NOUN
fbem-3461	24	12	partnership	partnership	NOUN
fbem-3461	24	13	,	,	PUNCT
fbem-3461	24	14	and	and	CCONJ
fbem-3461	24	15	the	the	DET
fbem-3461	24	16	income	income	NOUN
fbem-3461	24	17	is	be	AUX
fbem-3461	24	18	business	business	NOUN
fbem-3461	24	19	income	income	NOUN
fbem-3461	24	20	.	.	PUNCT
fbem-3461	25	1	the	the	DET
fbem-3461	25	2	way	way	NOUN
fbem-3461	25	3	and	and	CCONJ
fbem-3461	25	4	process	process	NOUN
fbem-3461	25	5	of	of	ADP
fbem-3461	25	6	workers	worker	NOUN
fbem-3461	25	7	'	'	PART
fbem-3461	25	8	participation	participation	NOUN
fbem-3461	25	9	in	in	ADP
fbem-3461	25	10	economic	economic	ADJ
fbem-3461	25	11	activities	activity	NOUN
fbem-3461	25	12	and	and	CCONJ
fbem-3461	25	13	getting	get	VERB
fbem-3461	25	14	remuneration	remuneration	NOUN
fbem-3461	25	15	have	have	AUX
fbem-3461	25	16	changed	change	VERB
fbem-3461	25	17	greatly	greatly	ADV
fbem-3461	25	18	compared	compare	VERB
fbem-3461	25	19	with	with	ADP
fbem-3461	25	20	traditional	traditional	ADJ
fbem-3461	25	21	employment	employment	NOUN
fbem-3461	25	22	(	(	PUNCT
fbem-3461	25	23	guo	guo	PROPN
fbem-3461	25	24	wei	wei	PROPN
fbem-3461	25	25	,	,	PUNCT
fbem-3461	25	26	2020)[8	2020)[8	PROPN
fbem-3461	25	27	]	]	PUNCT
fbem-3461	25	28	.	.	PUNCT
fbem-3461	26	1	the	the	DET
fbem-3461	26	2	new	new	ADJ
fbem-3461	26	3	mode	mode	NOUN
fbem-3461	26	4	of	of	ADP
fbem-3461	26	5	employment	employment	NOUN
fbem-3461	26	6	is	be	AUX
fbem-3461	26	7	more	more	ADV
fbem-3461	26	8	flexible	flexible	ADJ
fbem-3461	26	9	and	and	CCONJ
fbem-3461	26	10	autonomous	autonomous	ADJ
fbem-3461	26	11	in	in	ADP
fbem-3461	26	12	terms	term	NOUN
fbem-3461	26	13	of	of	ADP
fbem-3461	26	14	working	working	NOUN
fbem-3461	26	15	time	time	NOUN
fbem-3461	26	16	,	,	PUNCT
fbem-3461	26	17	location	location	NOUN
fbem-3461	26	18	and	and	CCONJ
fbem-3461	26	19	mode	mode	NOUN
fbem-3461	26	20	,	,	PUNCT
fbem-3461	26	21	and	and	CCONJ
fbem-3461	26	22	the	the	DET
fbem-3461	26	23	personal	personal	ADJ
fbem-3461	26	24	attachment	attachment	NOUN
fbem-3461	26	25	and	and	CCONJ
fbem-3461	26	26	sense	sense	NOUN
fbem-3461	26	27	of	of	ADP
fbem-3461	26	28	belonging	belong	VERB
fbem-3461	26	29	of	of	ADP
fbem-3461	26	30	workers	worker	NOUN
fbem-3461	26	31	to	to	ADP
fbem-3461	26	32	enterprises	enterprise	NOUN
fbem-3461	26	33	are	be	AUX
fbem-3461	26	34	not	not	PART
fbem-3461	26	35	strong	strong	ADJ
fbem-3461	26	36	,	,	PUNCT
fbem-3461	26	37	labor	labor	NOUN
fbem-3461	26	38	relations	relation	NOUN
fbem-3461	26	39	are	be	AUX
fbem-3461	26	40	loose	loose	ADJ
fbem-3461	26	41	,	,	PUNCT
fbem-3461	26	42	and	and	CCONJ
fbem-3461	26	43	the	the	DET
fbem-3461	26	44	subordination	subordination	NOUN
fbem-3461	26	45	of	of	ADP
fbem-3461	26	46	employment	employment	NOUN
fbem-3461	26	47	relations	relation	NOUN
fbem-3461	26	48	is	be	AUX
fbem-3461	26	49	complex	complex	ADJ
fbem-3461	26	50	and	and	CCONJ
fbem-3461	26	51	difficult	difficult	ADJ
fbem-3461	26	52	to	to	PART
fbem-3461	26	53	determine	determine	VERB
fbem-3461	26	54	the	the	DET
fbem-3461	26	55	main	main	ADJ
fbem-3461	26	56	body(yu	body(yu	NOUN
fbem-3461	26	57	fei,2020)[9	fei,2020)[9	PROPN
fbem-3461	26	58	]	]	PUNCT
fbem-3461	26	59	.	.	PUNCT
fbem-3461	27	1	in	in	ADP
fbem-3461	27	2	the	the	DET
fbem-3461	27	3	new	new	ADJ
fbem-3461	27	4	business	business	NOUN
fbem-3461	27	5	enterprises	enterprise	NOUN
fbem-3461	27	6	,	,	PUNCT
fbem-3461	27	7	since	since	SCONJ
fbem-3461	27	8	the	the	DET
fbem-3461	27	9	business	business	NOUN
fbem-3461	27	10	is	be	AUX
fbem-3461	27	11	more	more	ADV
fbem-3461	27	12	often	often	ADV
fbem-3461	27	13	carried	carry	VERB
fbem-3461	27	14	out	out	ADP
fbem-3461	27	15	through	through	ADP
fbem-3461	27	16	the	the	DET
fbem-3461	27	17	online	online	ADJ
fbem-3461	27	18	platform	platform	NOUN
fbem-3461	27	19	,	,	PUNCT
fbem-3461	27	20	whether	whether	SCONJ
fbem-3461	27	21	customer	customer	NOUN
fbem-3461	27	22	satisfaction	satisfaction	NOUN
fbem-3461	27	23	can	can	AUX
fbem-3461	27	24	be	be	AUX
fbem-3461	27	25	achieved	achieve	VERB
fbem-3461	27	26	becomes	become	VERB
fbem-3461	27	27	the	the	DET
fbem-3461	27	28	primary	primary	ADJ
fbem-3461	27	29	consideration	consideration	NOUN
fbem-3461	27	30	for	for	SCONJ
fbem-3461	27	31	the	the	DET
fbem-3461	27	32	enterprises	enterprise	NOUN
fbem-3461	27	33	to	to	PART
fbem-3461	27	34	set	set	VERB
fbem-3461	27	35	strategic	strategic	ADJ
fbem-3461	27	36	goals	goal	NOUN
fbem-3461	27	37	,	,	PUNCT
fbem-3461	27	38	and	and	CCONJ
fbem-3461	27	39	customer	customer	NOUN
fbem-3461	27	40	loyalty	loyalty	NOUN
fbem-3461	27	41	becomes	become	VERB
fbem-3461	27	42	an	an	DET
fbem-3461	27	43	important	important	ADJ
fbem-3461	27	44	guarantee	guarantee	NOUN
fbem-3461	27	45	for	for	ADP
fbem-3461	27	46	the	the	DET
fbem-3461	27	47	profitability	profitability	NOUN
fbem-3461	27	48	of	of	ADP
fbem-3461	27	49	the	the	DET
fbem-3461	27	50	enterprises	enterprise	NOUN
fbem-3461	27	51	(	(	PUNCT
fbem-3461	27	52	razovskiy	razovskiy	PROPN
fbem-3461	27	53	,	,	PUNCT
fbem-3461	27	54	2021)[10	2021)[10	NUM
fbem-3461	27	55	]	]	PUNCT
fbem-3461	27	56	.	.	PUNCT
fbem-3461	28	1	the	the	DET
fbem-3461	28	2	contract	contract	NOUN
fbem-3461	28	3	system	system	NOUN
fbem-3461	28	4	of	of	ADP
fbem-3461	28	5	new	new	ADJ
fbem-3461	28	6	industry	industry	NOUN
fbem-3461	28	7	employment	employment	NOUN
fbem-3461	28	8	should	should	AUX
fbem-3461	28	9	be	be	AUX
fbem-3461	28	10	improved	improve	VERB
fbem-3461	28	11	and	and	CCONJ
fbem-3461	28	12	implemented	implement	VERB
fbem-3461	28	13	,	,	PUNCT
fbem-3461	28	14	the	the	DET
fbem-3461	28	15	scope	scope	NOUN
fbem-3461	28	16	of	of	ADP
fbem-3461	28	17	responsibility	responsibility	NOUN
fbem-3461	28	18	of	of	ADP
fbem-3461	28	19	new	new	ADJ
fbem-3461	28	20	industry	industry	NOUN
fbem-3461	28	21	enterprises	enterprise	NOUN
fbem-3461	28	22	and	and	CCONJ
fbem-3461	28	23	related	related	ADJ
fbem-3461	28	24	responsibility	responsibility	NOUN
fbem-3461	28	25	system	system	NOUN
fbem-3461	28	26	should	should	AUX
fbem-3461	28	27	be	be	AUX
fbem-3461	28	28	reasonably	reasonably	ADV
fbem-3461	28	29	determined	determine	VERB
fbem-3461	28	30	,	,	PUNCT
fbem-3461	28	31	and	and	CCONJ
fbem-3461	28	32	the	the	DET
fbem-3461	28	33	labor	labor	NOUN
fbem-3461	28	34	employment	employment	NOUN
fbem-3461	28	35	in	in	ADP
fbem-3461	28	36	new	new	ADJ
fbem-3461	28	37	industry	industry	NOUN
fbem-3461	28	38	should	should	AUX
fbem-3461	28	39	be	be	AUX
fbem-3461	28	40	regulated	regulate	VERB
fbem-3461	28	41	.	.	PUNCT
fbem-3461	29	1	2.2	2.2	NUM
fbem-3461	29	2	.	.	PUNCT
fbem-3461	29	3	research	research	NOUN
fbem-3461	29	4	on	on	ADP
fbem-3461	29	5	the	the	DET
fbem-3461	29	6	influence	influence	NOUN
fbem-3461	29	7	of	of	ADP
fbem-3461	29	8	fiscal	fiscal	ADJ
fbem-3461	29	9	and	and	CCONJ
fbem-3461	29	10	tax	tax	NOUN
fbem-3461	29	11	policies	policy	NOUN
fbem-3461	29	12	on	on	ADP
fbem-3461	29	13	the	the	DET
fbem-3461	29	14	development	development	NOUN
fbem-3461	29	15	of	of	ADP
fbem-3461	29	16	new	new	ADJ
fbem-3461	29	17	industry	industry	NOUN
fbem-3461	29	18	enterprises	enterprise	NOUN
fbem-3461	29	19	in	in	ADP
fbem-3461	29	20	the	the	DET
fbem-3461	29	21	development	development	NOUN
fbem-3461	29	22	of	of	ADP
fbem-3461	29	23	foreign	foreign	ADJ
fbem-3461	29	24	enterprises	enterprise	NOUN
fbem-3461	29	25	,	,	PUNCT
fbem-3461	29	26	fiscal	fiscal	ADJ
fbem-3461	29	27	and	and	CCONJ
fbem-3461	29	28	tax	tax	NOUN
fbem-3461	29	29	policies	policy	NOUN
fbem-3461	29	30	have	have	VERB
fbem-3461	29	31	a	a	DET
fbem-3461	29	32	significant	significant	ADJ
fbem-3461	29	33	impact	impact	NOUN
fbem-3461	29	34	on	on	ADP
fbem-3461	29	35	the	the	DET
fbem-3461	29	36	development	development	NOUN
fbem-3461	29	37	and	and	CCONJ
fbem-3461	29	38	innovation	innovation	NOUN
fbem-3461	29	39	of	of	ADP
fbem-3461	29	40	new	new	ADJ
fbem-3461	29	41	business	business	NOUN
fbem-3461	29	42	enterprises	enterprise	NOUN
fbem-3461	29	43	,	,	PUNCT
fbem-3461	29	44	and	and	CCONJ
fbem-3461	29	45	for	for	ADP
fbem-3461	29	46	high	high	ADJ
fbem-3461	29	47	-	-	PUNCT
fbem-3461	29	48	tech	tech	NOUN
fbem-3461	29	49	enterprises	enterprise	NOUN
fbem-3461	29	50	,	,	PUNCT
fbem-3461	29	51	the	the	DET
fbem-3461	29	52	policies	policy	NOUN
fbem-3461	29	53	have	have	VERB
fbem-3461	29	54	significant	significant	ADJ
fbem-3461	29	55	support	support	NOUN
fbem-3461	29	56	and	and	CCONJ
fbem-3461	29	57	incentive	incentive	NOUN
fbem-3461	29	58	effects	effect	NOUN
fbem-3461	29	59	on	on	ADP
fbem-3461	29	60	the	the	DET
fbem-3461	29	61	development	development	NOUN
fbem-3461	29	62	and	and	CCONJ
fbem-3461	29	63	r&d	r&d	NOUN
fbem-3461	29	64	of	of	ADP
fbem-3461	29	65	enterprises	enterprise	NOUN
fbem-3461	29	66	(	(	PUNCT
fbem-3461	29	67	frohman	frohman	NOUN
fbem-3461	29	68	,	,	PUNCT
fbem-3461	29	69	1999)[11	1999)[11	NUM
fbem-3461	29	70	]	]	PUNCT
fbem-3461	29	71	.	.	PUNCT
fbem-3461	30	1	as	as	SCONJ
fbem-3461	30	2	seen	see	VERB
fbem-3461	30	3	in	in	ADP
fbem-3461	30	4	the	the	DET
fbem-3461	30	5	expenditures	expenditure	NOUN
fbem-3461	30	6	on	on	ADP
fbem-3461	30	7	r&d	r&d	NOUN
fbem-3461	30	8	given	give	VERB
fbem-3461	30	9	to	to	ADP
fbem-3461	30	10	firms	firm	NOUN
fbem-3461	30	11	in	in	ADP
fbem-3461	30	12	north	north	ADJ
fbem-3461	30	13	american	american	ADJ
fbem-3461	30	14	countries	country	NOUN
fbem-3461	30	15	,	,	PUNCT
fbem-3461	30	16	fiscal	fiscal	ADJ
fbem-3461	30	17	incentives	incentive	NOUN
fbem-3461	30	18	have	have	AUX
fbem-3461	30	19	largely	largely	ADV
fbem-3461	30	20	contributed	contribute	VERB
fbem-3461	30	21	to	to	ADP
fbem-3461	30	22	the	the	DET
fbem-3461	30	23	progress	progress	NOUN
fbem-3461	30	24	of	of	ADP
fbem-3461	30	25	new	new	ADJ
fbem-3461	30	26	industries	industry	NOUN
fbem-3461	30	27	in	in	ADP
fbem-3461	30	28	the	the	DET
fbem-3461	30	29	united	united	PROPN
fbem-3461	30	30	states	states	PROPN
fbem-3461	30	31	and	and	CCONJ
fbem-3461	30	32	canada	canada	PROPN
fbem-3461	30	33	,	,	PUNCT
fbem-3461	30	34	especially	especially	ADV
fbem-3461	30	35	the	the	DET
fbem-3461	30	36	development	development	NOUN
fbem-3461	30	37	of	of	ADP
fbem-3461	30	38	high	high	ADJ
fbem-3461	30	39	-	-	PUNCT
fbem-3461	30	40	tech	tech	NOUN
fbem-3461	30	41	industries	industry	NOUN
fbem-3461	30	42	in	in	ADP
fbem-3461	30	43	the	the	DET
fbem-3461	30	44	united	united	PROPN
fbem-3461	30	45	states	states	PROPN
fbem-3461	30	46	(	(	PUNCT
fbem-3461	30	47	klassen	klassen	PROPN
fbem-3461	30	48	,	,	PUNCT
fbem-3461	30	49	2004)[12	2004)[12	NOUN
fbem-3461	30	50	]	]	PUNCT
fbem-3461	30	51	.	.	PUNCT
fbem-3461	31	1	in	in	ADP
fbem-3461	31	2	order	order	NOUN
fbem-3461	31	3	to	to	PART
fbem-3461	31	4	achieve	achieve	VERB
fbem-3461	31	5	its	its	PRON
fbem-3461	31	6	policy	policy	NOUN
fbem-3461	31	7	objectives	objective	NOUN
fbem-3461	31	8	at	at	ADP
fbem-3461	31	9	a	a	DET
fbem-3461	31	10	certain	certain	ADJ
fbem-3461	31	11	stage	stage	NOUN
fbem-3461	31	12	and	and	CCONJ
fbem-3461	31	13	support	support	VERB
fbem-3461	31	14	the	the	DET
fbem-3461	31	15	development	development	NOUN
fbem-3461	31	16	of	of	ADP
fbem-3461	31	17	a	a	DET
fbem-3461	31	18	certain	certain	ADJ
fbem-3461	31	19	industry	industry	NOUN
fbem-3461	31	20	,	,	PUNCT
fbem-3461	31	21	the	the	DET
fbem-3461	31	22	government	government	NOUN
fbem-3461	31	23	can	can	AUX
fbem-3461	31	24	use	use	VERB
fbem-3461	31	25	fiscal	fiscal	ADJ
fbem-3461	31	26	policies	policy	NOUN
fbem-3461	31	27	to	to	PART
fbem-3461	31	28	target	target	VERB
fbem-3461	31	29	the	the	DET
fbem-3461	31	30	financing	financing	NOUN
fbem-3461	31	31	activities	activity	NOUN
fbem-3461	31	32	of	of	ADP
fbem-3461	31	33	different	different	ADJ
fbem-3461	31	34	types	type	NOUN
fbem-3461	31	35	of	of	ADP
fbem-3461	31	36	enterprises	enterprise	NOUN
fbem-3461	31	37	(	(	PUNCT
fbem-3461	31	38	jenkins	jenkin	NOUN
fbem-3461	31	39	,	,	PUNCT
fbem-3461	31	40	2006)[13	2006)[13	NUM
fbem-3461	31	41	]	]	PUNCT
fbem-3461	31	42	.	.	PUNCT
fbem-3461	32	1	the	the	DET
fbem-3461	32	2	act	act	NOUN
fbem-3461	32	3	of	of	ADP
fbem-3461	32	4	fiscal	fiscal	ADJ
fbem-3461	32	5	subsidies	subsidy	NOUN
fbem-3461	32	6	,	,	PUNCT
fbem-3461	32	7	on	on	ADP
fbem-3461	32	8	the	the	DET
fbem-3461	32	9	other	other	ADJ
fbem-3461	32	10	hand	hand	NOUN
fbem-3461	32	11	,	,	PUNCT
fbem-3461	32	12	can	can	AUX
fbem-3461	32	13	promote	promote	VERB
fbem-3461	32	14	the	the	DET
fbem-3461	32	15	growth	growth	NOUN
fbem-3461	32	16	of	of	ADP
fbem-3461	32	17	economic	economic	ADJ
fbem-3461	32	18	efficiency	efficiency	NOUN
fbem-3461	32	19	and	and	CCONJ
fbem-3461	32	20	the	the	DET
fbem-3461	32	21	sustainability	sustainability	NOUN
fbem-3461	32	22	of	of	ADP
fbem-3461	32	23	enterprises	enterprise	NOUN
fbem-3461	32	24	in	in	ADP
fbem-3461	32	25	a	a	DET
fbem-3461	32	26	certain	certain	ADJ
fbem-3461	32	27	field	field	NOUN
fbem-3461	32	28	.	.	PUNCT
fbem-3461	33	1	since	since	SCONJ
fbem-3461	33	2	the	the	DET
fbem-3461	33	3	government	government	NOUN
fbem-3461	33	4	has	have	VERB
fbem-3461	33	5	the	the	DET
fbem-3461	33	6	role	role	NOUN
fbem-3461	33	7	of	of	ADP
fbem-3461	33	8	compensating	compensate	VERB
fbem-3461	33	9	for	for	ADP
fbem-3461	33	10	market	market	NOUN
fbem-3461	33	11	failure	failure	NOUN
fbem-3461	33	12	,	,	PUNCT
fbem-3461	33	13	it	it	PRON
fbem-3461	33	14	should	should	AUX
fbem-3461	33	15	pay	pay	VERB
fbem-3461	33	16	more	more	ADJ
fbem-3461	33	17	attention	attention	NOUN
fbem-3461	33	18	to	to	ADP
fbem-3461	33	19	social	social	ADJ
fbem-3461	33	20	benefits	benefit	NOUN
fbem-3461	33	21	when	when	SCONJ
fbem-3461	33	22	selecting	select	VERB
fbem-3461	33	23	corresponding	corresponding	ADJ
fbem-3461	33	24	enterprises	enterprise	NOUN
fbem-3461	33	25	for	for	ADP
fbem-3461	33	26	fiscal	fiscal	ADJ
fbem-3461	33	27	subsidies	subsidy	NOUN
fbem-3461	33	28	,	,	PUNCT
fbem-3461	33	29	focusing	focus	VERB
fbem-3461	33	30	on	on	ADP
fbem-3461	33	31	r&d	r&d	NOUN
fbem-3461	33	32	activities	activity	NOUN
fbem-3461	33	33	of	of	ADP
fbem-3461	33	34	small	small	ADJ
fbem-3461	33	35	,	,	PUNCT
fbem-3461	33	36	medium	medium	ADJ
fbem-3461	33	37	and	and	CCONJ
fbem-3461	33	38	early	early	ADJ
fbem-3461	33	39	stage	stage	NOUN
fbem-3461	33	40	new	new	ADJ
fbem-3461	33	41	business	business	NOUN
fbem-3461	33	42	enterprises	enterprise	NOUN
fbem-3461	33	43	with	with	ADP
fbem-3461	33	44	social	social	ADJ
fbem-3461	33	45	positive	positive	ADJ
fbem-3461	33	46	externalities	externality	NOUN
fbem-3461	33	47	(	(	PUNCT
fbem-3461	33	48	robin	robin	PROPN
fbem-3461	33	49	kleer	kleer	PROPN
fbem-3461	33	50	,	,	PUNCT
fbem-3461	33	51	2010)[14	2010)[14	PROPN
fbem-3461	33	52	]	]	PUNCT
fbem-3461	33	53	.	.	PUNCT
fbem-3461	34	1	domestic	domestic	ADJ
fbem-3461	34	2	scholars	scholar	NOUN
fbem-3461	34	3	have	have	VERB
fbem-3461	34	4	different	different	ADJ
fbem-3461	34	5	views	view	NOUN
fbem-3461	34	6	on	on	ADP
fbem-3461	34	7	the	the	DET
fbem-3461	34	8	influence	influence	NOUN
fbem-3461	34	9	of	of	ADP
fbem-3461	34	10	government	government	NOUN
fbem-3461	34	11	fiscal	fiscal	ADJ
fbem-3461	34	12	policies	policy	NOUN
fbem-3461	34	13	on	on	ADP
fbem-3461	34	14	the	the	DET
fbem-3461	34	15	development	development	NOUN
fbem-3461	34	16	of	of	ADP
fbem-3461	34	17	new	new	ADJ
fbem-3461	34	18	business	business	NOUN
fbem-3461	34	19	enterprises	enterprise	NOUN
fbem-3461	34	20	.	.	PUNCT
fbem-3461	35	1	the	the	DET
fbem-3461	35	2	impact	impact	NOUN
fbem-3461	35	3	of	of	ADP
fbem-3461	35	4	tax	tax	NOUN
fbem-3461	35	5	incentives	incentive	NOUN
fbem-3461	35	6	on	on	ADP
fbem-3461	35	7	the	the	DET
fbem-3461	35	8	growth	growth	NOUN
fbem-3461	35	9	capability	capability	NOUN
fbem-3461	35	10	of	of	ADP
fbem-3461	35	11	enterprises	enterprise	NOUN
fbem-3461	35	12	is	be	AUX
fbem-3461	35	13	more	more	ADV
fbem-3461	35	14	significant	significant	ADJ
fbem-3461	35	15	.	.	PUNCT
fbem-3461	36	1	the	the	DET
fbem-3461	36	2	current	current	ADJ
fbem-3461	36	3	income	income	NOUN
fbem-3461	36	4	tax	tax	NOUN
fbem-3461	36	5	preferential	preferential	ADJ
fbem-3461	36	6	policy	policy	NOUN
fbem-3461	36	7	in	in	ADP
fbem-3461	36	8	china	china	PROPN
fbem-3461	36	9	has	have	VERB
fbem-3461	36	10	a	a	DET
fbem-3461	36	11	positive	positive	ADJ
fbem-3461	36	12	incentive	incentive	NOUN
fbem-3461	36	13	effect	effect	NOUN
fbem-3461	36	14	on	on	ADP
fbem-3461	36	15	listed	list	VERB
fbem-3461	36	16	high	high	ADJ
fbem-3461	36	17	-	-	PUNCT
fbem-3461	36	18	tech	tech	NOUN
fbem-3461	36	19	enterprises	enterprise	NOUN
fbem-3461	36	20	in	in	ADP
fbem-3461	36	21	the	the	DET
fbem-3461	36	22	yangtze	yangtze	PROPN
fbem-3461	36	23	river	river	PROPN
fbem-3461	36	24	delta	delta	NOUN
fbem-3461	36	25	and	and	CCONJ
fbem-3461	36	26	this	this	DET
fbem-3461	36	27	effect	effect	NOUN
fbem-3461	36	28	has	have	VERB
fbem-3461	36	29	a	a	DET
fbem-3461	36	30	long	long	ADJ
fbem-3461	36	31	-	-	PUNCT
fbem-3461	36	32	term	term	NOUN
fbem-3461	36	33	effect	effect	NOUN
fbem-3461	36	34	(	(	PUNCT
fbem-3461	36	35	zhao	zhao	PROPN
fbem-3461	36	36	yuehong	yuehong	PROPN
fbem-3461	36	37	,	,	PUNCT
fbem-3461	36	38	2013)[15	2013)[15	PROPN
fbem-3461	36	39	]	]	PUNCT
fbem-3461	36	40	.	.	PUNCT
fbem-3461	37	1	the	the	DET
fbem-3461	37	2	vat	vat	NOUN
fbem-3461	37	3	immediate	immediate	ADJ
fbem-3461	37	4	refund	refund	NOUN
fbem-3461	37	5	policy	policy	NOUN
fbem-3461	37	6	has	have	VERB
fbem-3461	37	7	a	a	DET
fbem-3461	37	8	greater	great	ADJ
fbem-3461	37	9	incentive	incentive	NOUN
fbem-3461	37	10	effect	effect	NOUN
fbem-3461	37	11	than	than	ADP
fbem-3461	37	12	the	the	DET
fbem-3461	37	13	income	income	NOUN
fbem-3461	37	14	tax	tax	NOUN
fbem-3461	37	15	reduction	reduction	NOUN
fbem-3461	37	16	policy	policy	NOUN
fbem-3461	37	17	(	(	PUNCT
fbem-3461	37	18	zhang	zhang	PROPN
fbem-3461	37	19	kai	kai	PROPN
fbem-3461	37	20	,	,	PUNCT
fbem-3461	37	21	2018)[16	2018)[16	PROPN
fbem-3461	37	22	]	]	PUNCT
fbem-3461	37	23	.	.	PUNCT
fbem-3461	38	1	financial	financial	ADJ
fbem-3461	38	2	subsidies	subsidy	NOUN
fbem-3461	38	3	can	can	AUX
fbem-3461	38	4	alleviate	alleviate	VERB
fbem-3461	38	5	the	the	DET
fbem-3461	38	6	pressure	pressure	NOUN
fbem-3461	38	7	of	of	ADP
fbem-3461	38	8	enterprise	enterprise	NOUN
fbem-3461	38	9	financing	financing	NOUN
fbem-3461	38	10	and	and	CCONJ
fbem-3461	38	11	influence	influence	VERB
fbem-3461	38	12	the	the	DET
fbem-3461	38	13	development	development	NOUN
fbem-3461	38	14	of	of	ADP
fbem-3461	38	15	emerging	emerge	VERB
fbem-3461	38	16	enterprises	enterprise	NOUN
fbem-3461	38	17	.	.	PUNCT
fbem-3461	39	1	there	there	PRON
fbem-3461	39	2	are	be	VERB
fbem-3461	39	3	policy	policy	NOUN
fbem-3461	39	4	effects	effect	NOUN
fbem-3461	39	5	of	of	ADP
fbem-3461	39	6	tax	tax	NOUN
fbem-3461	39	7	policy	policy	NOUN
fbem-3461	39	8	and	and	CCONJ
fbem-3461	39	9	fiscal	fiscal	ADJ
fbem-3461	39	10	subsidy	subsidy	NOUN
fbem-3461	39	11	policy	policy	NOUN
fbem-3461	39	12	that	that	PRON
fbem-3461	39	13	offset	offset	VERB
fbem-3461	39	14	each	each	DET
fbem-3461	39	15	other	other	ADJ
fbem-3461	39	16	(	(	PUNCT
fbem-3461	39	17	lin	lin	PROPN
fbem-3461	39	18	zhouyu	zhouyu	PROPN
fbem-3461	39	19	,	,	PUNCT
fbem-3461	39	20	2013)[17	2013)[17	PROPN
fbem-3461	39	21	]	]	PUNCT
fbem-3461	39	22	.	.	PUNCT
fbem-3461	40	1	in	in	ADP
fbem-3461	40	2	the	the	DET
fbem-3461	40	3	innovation	innovation	NOUN
fbem-3461	40	4	of	of	ADP
fbem-3461	40	5	small	small	ADJ
fbem-3461	40	6	and	and	CCONJ
fbem-3461	40	7	medium	medium	ADJ
fbem-3461	40	8	-	-	PUNCT
fbem-3461	40	9	sized	sized	ADJ
fbem-3461	40	10	enterprises	enterprise	NOUN
fbem-3461	40	11	,	,	PUNCT
fbem-3461	40	12	fiscal	fiscal	ADJ
fbem-3461	40	13	subsidies	subsidy	NOUN
fbem-3461	40	14	can	can	AUX
fbem-3461	40	15	play	play	VERB
fbem-3461	40	16	a	a	DET
fbem-3461	40	17	certain	certain	ADJ
fbem-3461	40	18	positive	positive	ADJ
fbem-3461	40	19	role	role	NOUN
fbem-3461	40	20	,	,	PUNCT
fbem-3461	40	21	but	but	CCONJ
fbem-3461	40	22	the	the	DET
fbem-3461	40	23	role	role	NOUN
fbem-3461	40	24	of	of	ADP
fbem-3461	40	25	tax	tax	NOUN
fbem-3461	40	26	policy	policy	NOUN
fbem-3461	40	27	may	may	AUX
fbem-3461	40	28	be	be	AUX
fbem-3461	40	29	the	the	DET
fbem-3461	40	30	opposite	opposite	ADJ
fbem-3461	40	31	(	(	PUNCT
fbem-3461	40	32	zheng	zheng	PROPN
fbem-3461	40	33	chunmei	chunmei	PROPN
fbem-3461	40	34	,	,	PUNCT
fbem-3461	40	35	2015)[18	2015)[18	NUM
fbem-3461	40	36	]	]	PUNCT
fbem-3461	40	37	.	.	PUNCT
fbem-3461	41	1	the	the	DET
fbem-3461	41	2	current	current	ADJ
fbem-3461	41	3	system	system	NOUN
fbem-3461	41	4	of	of	ADP
fbem-3461	41	5	tax	tax	NOUN
fbem-3461	41	6	incentives	incentive	NOUN
fbem-3461	41	7	is	be	AUX
fbem-3461	41	8	imperfect	imperfect	ADJ
fbem-3461	41	9	and	and	CCONJ
fbem-3461	41	10	therefore	therefore	ADV
fbem-3461	41	11	produces	produce	VERB
fbem-3461	41	12	unsatisfactory	unsatisfactory	ADJ
fbem-3461	41	13	results	result	NOUN
fbem-3461	41	14	(	(	PUNCT
fbem-3461	41	15	yu	yu	PROPN
fbem-3461	41	16	hong	hong	PROPN
fbem-3461	41	17	,	,	PUNCT
fbem-3461	41	18	2016)[19	2016)[19	NOUN
fbem-3461	41	19	]	]	X
fbem-3461	41	20	.	.	PUNCT
fbem-3461	42	1	for	for	ADP
fbem-3461	42	2	high	high	ADJ
fbem-3461	42	3	-	-	PUNCT
fbem-3461	42	4	tech	tech	NOUN
fbem-3461	42	5	enterprises	enterprise	NOUN
fbem-3461	42	6	of	of	ADP
fbem-3461	42	7	different	different	ADJ
fbem-3461	42	8	sizes	size	NOUN
fbem-3461	42	9	and	and	CCONJ
fbem-3461	42	10	at	at	ADP
fbem-3461	42	11	different	different	ADJ
fbem-3461	42	12	stages	stage	NOUN
fbem-3461	42	13	of	of	ADP
fbem-3461	42	14	their	their	PRON
fbem-3461	42	15	growth	growth	NOUN
fbem-3461	42	16	,	,	PUNCT
fbem-3461	42	17	fiscal	fiscal	ADJ
fbem-3461	42	18	and	and	CCONJ
fbem-3461	42	19	tax	tax	NOUN
fbem-3461	42	20	policies	policy	NOUN
fbem-3461	42	21	play	play	VERB
fbem-3461	42	22	an	an	DET
fbem-3461	42	23	inconsistent	inconsistent	ADJ
fbem-3461	42	24	role	role	NOUN
fbem-3461	42	25	(	(	PUNCT
fbem-3461	42	26	gao	gao	PROPN
fbem-3461	42	27	nan	nan	PROPN
fbem-3461	42	28	,	,	PUNCT
fbem-3461	42	29	2017)[20	2017)[20	NOUN
fbem-3461	42	30	]	]	PUNCT
fbem-3461	42	31	.	.	PUNCT
fbem-3461	43	1	in	in	ADP
fbem-3461	43	2	general	general	ADJ
fbem-3461	43	3	,	,	PUNCT
fbem-3461	43	4	the	the	DET
fbem-3461	43	5	implementation	implementation	NOUN
fbem-3461	43	6	of	of	ADP
fbem-3461	43	7	tax	tax	NOUN
fbem-3461	43	8	incentives	incentive	NOUN
fbem-3461	43	9	will	will	AUX
fbem-3461	43	10	have	have	VERB
fbem-3461	43	11	a	a	DET
fbem-3461	43	12	significant	significant	ADJ
fbem-3461	43	13	impact	impact	NOUN
fbem-3461	43	14	on	on	ADP
fbem-3461	43	15	the	the	DET
fbem-3461	43	16	development	development	NOUN
fbem-3461	43	17	of	of	ADP
fbem-3461	43	18	large	large	ADJ
fbem-3461	43	19	and	and	CCONJ
fbem-3461	43	20	mediumsized	mediumsized	ADJ
fbem-3461	43	21	enterprises	enterprise	NOUN
fbem-3461	43	22	,	,	PUNCT
fbem-3461	43	23	while	while	SCONJ
fbem-3461	43	24	the	the	DET
fbem-3461	43	25	act	act	NOUN
fbem-3461	43	26	of	of	ADP
fbem-3461	43	27	direct	direct	ADJ
fbem-3461	43	28	financial	financial	ADJ
fbem-3461	43	29	subsidies	subsidy	NOUN
fbem-3461	43	30	is	be	AUX
fbem-3461	43	31	more	more	ADV
fbem-3461	43	32	adapted	adapt	VERB
fbem-3461	43	33	to	to	ADP
fbem-3461	43	34	the	the	DET
fbem-3461	43	35	growth	growth	NOUN
fbem-3461	43	36	of	of	ADP
fbem-3461	43	37	small	small	ADJ
fbem-3461	43	38	and	and	CCONJ
fbem-3461	43	39	micro	micro	ADJ
fbem-3461	43	40	enterprises	enterprise	NOUN
fbem-3461	43	41	(	(	PUNCT
fbem-3461	43	42	luo	luo	PROPN
fbem-3461	43	43	cheng	cheng	PROPN
fbem-3461	43	44	,	,	PUNCT
fbem-3461	43	45	2017)[21	2017)[21	NUM
fbem-3461	43	46	]	]	PUNCT
fbem-3461	43	47	.	.	PUNCT
fbem-3461	44	1	the	the	DET
fbem-3461	44	2	government	government	NOUN
fbem-3461	44	3	should	should	AUX
fbem-3461	44	4	consider	consider	VERB
fbem-3461	44	5	the	the	DET
fbem-3461	44	6	specific	specific	ADJ
fbem-3461	44	7	situation	situation	NOUN
fbem-3461	44	8	of	of	ADP
fbem-3461	44	9	each	each	DET
fbem-3461	44	10	enterprise	enterprise	NOUN
fbem-3461	44	11	and	and	CCONJ
fbem-3461	44	12	develop	develop	VERB
fbem-3461	44	13	flexible	flexible	ADJ
fbem-3461	44	14	fiscal	fiscal	ADJ
fbem-3461	44	15	policies	policy	NOUN
fbem-3461	44	16	,	,	PUNCT
fbem-3461	44	17	using	use	VERB
fbem-3461	44	18	tax	tax	NOUN
fbem-3461	44	19	deductions	deduction	NOUN
fbem-3461	44	20	,	,	PUNCT
fbem-3461	44	21	tax	tax	NOUN
fbem-3461	44	22	exemptions	exemption	NOUN
fbem-3461	44	23	,	,	PUNCT
fbem-3461	44	24	and	and	CCONJ
fbem-3461	44	25	other	other	ADJ
fbem-3461	44	26	forms	form	NOUN
fbem-3461	44	27	of	of	ADP
fbem-3461	44	28	support	support	NOUN
fbem-3461	44	29	(	(	PUNCT
fbem-3461	44	30	xu	xu	PROPN
fbem-3461	44	31	xianchun	xianchun	PROPN
fbem-3461	44	32	,	,	PUNCT
fbem-3461	44	33	2020)[22	2020)[22	NOUN
fbem-3461	44	34	]	]	PUNCT
fbem-3461	44	35	.	.	PUNCT
fbem-3461	45	1	3	3	X
fbem-3461	45	2	.	.	X
fbem-3461	45	3	the	the	DET
fbem-3461	45	4	current	current	ADJ
fbem-3461	45	5	situation	situation	NOUN
fbem-3461	45	6	of	of	ADP
fbem-3461	45	7	tax	tax	NOUN
fbem-3461	45	8	policies	policy	NOUN
fbem-3461	45	9	for	for	ADP
fbem-3461	45	10	the	the	DET
fbem-3461	45	11	development	development	NOUN
fbem-3461	45	12	of	of	ADP
fbem-3461	45	13	new	new	ADJ
fbem-3461	45	14	business	business	NOUN
fbem-3461	45	15	enterprises	enterprise	NOUN
fbem-3461	45	16	in	in	ADP
fbem-3461	45	17	china	china	PROPN
fbem-3461	45	18	at	at	ADP
fbem-3461	45	19	present	present	ADJ
fbem-3461	45	20	,	,	PUNCT
fbem-3461	45	21	china	china	PROPN
fbem-3461	45	22	's	's	PART
fbem-3461	45	23	management	management	NOUN
fbem-3461	45	24	in	in	ADP
fbem-3461	45	25	this	this	DET
fbem-3461	45	26	field	field	NOUN
fbem-3461	45	27	of	of	ADP
fbem-3461	45	28	new	new	ADJ
fbem-3461	45	29	industry	industry	NOUN
fbem-3461	45	30	is	be	AUX
fbem-3461	45	31	mainly	mainly	ADV
fbem-3461	45	32	manifested	manifest	VERB
fbem-3461	45	33	in	in	ADP
fbem-3461	45	34	the	the	DET
fbem-3461	45	35	tax	tax	NOUN
fbem-3461	45	36	preferences	preference	NOUN
fbem-3461	45	37	and	and	CCONJ
fbem-3461	45	38	tax	tax	NOUN
fbem-3461	45	39	exemptions	exemption	NOUN
fbem-3461	45	40	for	for	ADP
fbem-3461	45	41	new	new	ADJ
fbem-3461	45	42	industry	industry	NOUN
fbem-3461	45	43	enterprises	enterprise	NOUN
fbem-3461	45	44	.	.	PUNCT
fbem-3461	46	1	the	the	DET
fbem-3461	46	2	use	use	NOUN
fbem-3461	46	3	of	of	ADP
fbem-3461	46	4	relevant	relevant	ADJ
fbem-3461	46	5	tax	tax	NOUN
fbem-3461	46	6	policies	policy	NOUN
fbem-3461	46	7	to	to	PART
fbem-3461	46	8	give	give	VERB
fbem-3461	46	9	specific	specific	ADJ
fbem-3461	46	10	industry	industry	NOUN
fbem-3461	46	11	enterprises	enterprise	NOUN
fbem-3461	46	12	and	and	CCONJ
fbem-3461	46	13	taxation	taxation	NOUN
fbem-3461	46	14	objects	object	NOUN
fbem-3461	46	15	to	to	PART
fbem-3461	46	16	reduce	reduce	VERB
fbem-3461	46	17	or	or	CCONJ
fbem-3461	46	18	exempt	exempt	VERB
fbem-3461	46	19	the	the	DET
fbem-3461	46	20	tax	tax	NOUN
fbem-3461	46	21	burden	burden	NOUN
fbem-3461	46	22	of	of	ADP
fbem-3461	46	23	various	various	ADJ
fbem-3461	46	24	preferential	preferential	ADJ
fbem-3461	46	25	treatment	treatment	NOUN
fbem-3461	46	26	,	,	PUNCT
fbem-3461	46	27	in	in	ADP
fbem-3461	46	28	essence	essence	NOUN
fbem-3461	46	29	,	,	PUNCT
fbem-3461	46	30	is	be	AUX
fbem-3461	46	31	the	the	DET
fbem-3461	46	32	supply	supply	NOUN
fbem-3461	46	33	of	of	ADP
fbem-3461	46	34	universal	universal	ADJ
fbem-3461	46	35	incentives	incentive	NOUN
fbem-3461	46	36	to	to	PART
fbem-3461	46	37	foster	foster	VERB
fbem-3461	46	38	the	the	DET
fbem-3461	46	39	development	development	NOUN
fbem-3461	46	40	of	of	ADP
fbem-3461	46	41	enterprise	enterprise	NOUN
fbem-3461	46	42	innovation	innovation	NOUN
fbem-3461	46	43	.	.	PUNCT
fbem-3461	47	1	this	this	PRON
fbem-3461	47	2	makes	make	VERB
fbem-3461	47	3	the	the	DET
fbem-3461	47	4	market	market	NOUN
fbem-3461	47	5	play	play	VERB
fbem-3461	47	6	an	an	DET
fbem-3461	47	7	effective	effective	ADJ
fbem-3461	47	8	role	role	NOUN
fbem-3461	47	9	in	in	ADP
fbem-3461	47	10	the	the	DET
fbem-3461	47	11	configuration	configuration	NOUN
fbem-3461	47	12	of	of	ADP
fbem-3461	47	13	reform	reform	NOUN
fbem-3461	47	14	and	and	CCONJ
fbem-3461	47	15	innovation	innovation	NOUN
fbem-3461	47	16	technology	technology	NOUN
fbem-3461	47	17	results	result	NOUN
fbem-3461	47	18	of	of	ADP
fbem-3461	47	19	new	new	ADJ
fbem-3461	47	20	industry	industry	NOUN
fbem-3461	47	21	enterprises	enterprise	NOUN
fbem-3461	47	22	and	and	CCONJ
fbem-3461	47	23	maintain	maintain	VERB
fbem-3461	47	24	stable	stable	ADJ
fbem-3461	47	25	sustainability	sustainability	NOUN
fbem-3461	47	26	in	in	ADP
fbem-3461	47	27	the	the	DET
fbem-3461	47	28	long	long	ADJ
fbem-3461	47	29	term	term	NOUN
fbem-3461	47	30	,	,	PUNCT
fbem-3461	47	31	promoting	promote	VERB
fbem-3461	47	32	the	the	DET
fbem-3461	47	33	employment	employment	NOUN
fbem-3461	47	34	norms	norm	NOUN
fbem-3461	47	35	and	and	CCONJ
fbem-3461	47	36	reversing	reverse	VERB
fbem-3461	47	37	the	the	DET
fbem-3461	47	38	disadvantageous	disadvantageous	ADJ
fbem-3461	47	39	position	position	NOUN
fbem-3461	47	40	of	of	ADP
fbem-3461	47	41	some	some	DET
fbem-3461	47	42	new	new	ADJ
fbem-3461	47	43	industry	industry	NOUN
fbem-3461	47	44	enterprises	enterprise	NOUN
fbem-3461	47	45	that	that	PRON
fbem-3461	47	46	are	be	AUX
fbem-3461	47	47	in	in	ADP
fbem-3461	47	48	the	the	DET
fbem-3461	47	49	initial	initial	ADJ
fbem-3461	47	50	stage	stage	NOUN
fbem-3461	47	51	of	of	ADP
fbem-3461	47	52	obtaining	obtain	VERB
fbem-3461	47	53	financial	financial	ADJ
fbem-3461	47	54	subsidies	subsidy	NOUN
fbem-3461	47	55	in	in	ADP
fbem-3461	47	56	the	the	DET
fbem-3461	47	57	process	process	NOUN
fbem-3461	47	58	.	.	PUNCT
fbem-3461	48	1	in	in	ADP
fbem-3461	48	2	terms	term	NOUN
fbem-3461	48	3	of	of	ADP
fbem-3461	48	4	adopting	adopt	VERB
fbem-3461	48	5	tax	tax	NOUN
fbem-3461	48	6	preferential	preferential	ADJ
fbem-3461	48	7	tax	tax	NOUN
fbem-3461	48	8	,	,	PUNCT
fbem-3461	48	9	the	the	DET
fbem-3461	48	10	core	core	NOUN
fbem-3461	48	11	of	of	ADP
fbem-3461	48	12	china	china	PROPN
fbem-3461	48	13	's	's	PART
fbem-3461	48	14	tax	tax	NOUN
fbem-3461	48	15	preferential	preferential	ADJ
fbem-3461	48	16	policy	policy	NOUN
fbem-3461	48	17	is	be	AUX
fbem-3461	48	18	embodied	embody	VERB
fbem-3461	48	19	in	in	ADP
fbem-3461	48	20	the	the	DET
fbem-3461	48	21	enterprise	enterprise	NOUN
fbem-3461	48	22	income	income	NOUN
fbem-3461	48	23	tax	tax	NOUN
fbem-3461	48	24	.	.	PUNCT
fbem-3461	49	1	the	the	DET
fbem-3461	49	2	state	state	NOUN
fbem-3461	49	3	creates	create	VERB
fbem-3461	49	4	favorable	favorable	ADJ
fbem-3461	49	5	conditions	condition	NOUN
fbem-3461	49	6	for	for	ADP
fbem-3461	49	7	promoting	promote	VERB
fbem-3461	49	8	labor	labor	NOUN
fbem-3461	49	9	regulation	regulation	NOUN
fbem-3461	49	10	of	of	ADP
fbem-3461	49	11	new	new	ADJ
fbem-3461	49	12	industry	industry	NOUN
fbem-3461	49	13	enterprises	enterprise	NOUN
fbem-3461	49	14	through	through	ADP
fbem-3461	49	15	tax	tax	NOUN
fbem-3461	49	16	exemptions	exemption	NOUN
fbem-3461	49	17	and	and	CCONJ
fbem-3461	49	18	tax	tax	NOUN
fbem-3461	49	19	rate	rate	NOUN
fbem-3461	49	20	reductions	reduction	NOUN
fbem-3461	49	21	,	,	PUNCT
fbem-3461	49	22	and	and	CCONJ
fbem-3461	49	23	implements	implement	VERB
fbem-3461	49	24	enterprise	enterprise	NOUN
fbem-3461	49	25	income	income	NOUN
fbem-3461	49	26	tax	tax	NOUN
fbem-3461	49	27	exemptions	exemption	NOUN
fbem-3461	49	28	or	or	CCONJ
fbem-3461	49	29	50	50	NUM
fbem-3461	49	30	%	%	NOUN
fbem-3461	49	31	reduction	reduction	NOUN
fbem-3461	49	32	,	,	PUNCT
fbem-3461	49	33	tax	tax	NOUN
fbem-3461	49	34	reductions	reduction	NOUN
fbem-3461	49	35	at	at	ADP
fbem-3461	49	36	low	low	ADJ
fbem-3461	49	37	tax	tax	NOUN
fbem-3461	49	38	rates	rate	NOUN
fbem-3461	49	39	and	and	CCONJ
fbem-3461	49	40	transitional	transitional	ADJ
fbem-3461	49	41	tax	tax	NOUN
fbem-3461	49	42	policies	policy	NOUN
fbem-3461	49	43	for	for	ADP
fbem-3461	49	44	enterprises	enterprise	NOUN
fbem-3461	49	45	that	that	PRON
fbem-3461	49	46	meet	meet	VERB
fbem-3461	49	47	the	the	DET
fbem-3461	49	48	national	national	ADJ
fbem-3461	49	49	key	key	ADJ
fbem-3461	49	50	support	support	NOUN
fbem-3461	49	51	standards	standard	NOUN
fbem-3461	49	52	.	.	PUNCT
fbem-3461	50	1	for	for	ADP
fbem-3461	50	2	other	other	ADJ
fbem-3461	50	3	enterprises	enterprise	NOUN
fbem-3461	50	4	,	,	PUNCT
fbem-3461	50	5	more	more	ADJ
fbem-3461	50	6	preferences	preference	NOUN
fbem-3461	50	7	are	be	AUX
fbem-3461	50	8	reflected	reflect	VERB
fbem-3461	50	9	in	in	ADP
fbem-3461	50	10	the	the	DET
fbem-3461	50	11	tax	tax	NOUN
fbem-3461	50	12	reduction	reduction	NOUN
fbem-3461	50	13	at	at	ADP
fbem-3461	50	14	low	low	ADJ
fbem-3461	50	15	tax	tax	NOUN
fbem-3461	50	16	rates	rate	NOUN
fbem-3461	50	17	,	,	PUNCT
fbem-3461	50	18	so	so	SCONJ
fbem-3461	50	19	as	as	SCONJ
fbem-3461	50	20	to	to	PART
fbem-3461	50	21	assist	assist	VERB
fbem-3461	50	22	the	the	DET
fbem-3461	50	23	social	social	ADJ
fbem-3461	50	24	leading	lead	VERB
fbem-3461	50	25	role	role	NOUN
fbem-3461	50	26	of	of	ADP
fbem-3461	50	27	new	new	ADJ
fbem-3461	50	28	industry	industry	NOUN
fbem-3461	50	29	enterprises	enterprise	NOUN
fbem-3461	50	30	.	.	PUNCT
fbem-3461	51	1	in	in	ADP
fbem-3461	51	2	addition	addition	NOUN
fbem-3461	51	3	,	,	PUNCT
fbem-3461	51	4	the	the	DET
fbem-3461	51	5	vat	vat	NOUN
fbem-3461	51	6	preferences	preference	NOUN
fbem-3461	51	7	for	for	ADP
fbem-3461	51	8	enterprises	enterprise	NOUN
fbem-3461	51	9	employing	employ	VERB
fbem-3461	51	10	workers	worker	NOUN
fbem-3461	51	11	in	in	ADP
fbem-3461	51	12	the	the	DET
fbem-3461	51	13	new	new	ADJ
fbem-3461	51	14	industry	industry	NOUN
fbem-3461	51	15	are	be	AUX
fbem-3461	51	16	mainly	mainly	ADV
fbem-3461	51	17	reflected	reflect	VERB
fbem-3461	51	18	in	in	ADP
fbem-3461	51	19	the	the	DET
fbem-3461	51	20	type	type	NOUN
fbem-3461	51	21	of	of	ADP
fbem-3461	51	22	consumption	consumption	NOUN
fbem-3461	51	23	-	-	PUNCT
fbem-3461	51	24	based	base	VERB
fbem-3461	51	25	vat	vat	NOUN
fbem-3461	51	26	.	.	PUNCT
fbem-3461	52	1	as	as	ADP
fbem-3461	52	2	a	a	DET
fbem-3461	52	3	result	result	NOUN
fbem-3461	52	4	of	of	ADP
fbem-3461	52	5	the	the	DET
fbem-3461	52	6	basic	basic	ADJ
fbem-3461	52	7	state	state	NOUN
fbem-3461	52	8	policy	policy	NOUN
fbem-3461	52	9	of	of	ADP
fbem-3461	52	10	opening	opening	NOUN
fbem-3461	52	11	up	up	ADP
fbem-3461	52	12	to	to	ADP
fbem-3461	52	13	the	the	DET
fbem-3461	52	14	outside	outside	ADJ
fbem-3461	52	15	186	186	NUM
fbem-3461	52	16	world	world	NOUN
fbem-3461	52	17	,	,	PUNCT
fbem-3461	52	18	china	china	PROPN
fbem-3461	52	19	also	also	ADV
fbem-3461	52	20	provides	provide	VERB
fbem-3461	52	21	corresponding	corresponding	ADJ
fbem-3461	52	22	preferential	preferential	ADJ
fbem-3461	52	23	policies	policy	NOUN
fbem-3461	52	24	on	on	ADP
fbem-3461	52	25	fiscal	fiscal	ADJ
fbem-3461	52	26	tariffs	tariff	NOUN
fbem-3461	52	27	with	with	ADP
fbem-3461	52	28	the	the	DET
fbem-3461	52	29	goal	goal	NOUN
fbem-3461	52	30	of	of	ADP
fbem-3461	52	31	supporting	support	VERB
fbem-3461	52	32	the	the	DET
fbem-3461	52	33	development	development	NOUN
fbem-3461	52	34	of	of	ADP
fbem-3461	52	35	new	new	ADJ
fbem-3461	52	36	business	business	NOUN
fbem-3461	52	37	enterprises	enterprise	NOUN
fbem-3461	52	38	by	by	ADP
fbem-3461	52	39	guiding	guide	VERB
fbem-3461	52	40	the	the	DET
fbem-3461	52	41	economic	economic	ADJ
fbem-3461	52	42	activities	activity	NOUN
fbem-3461	52	43	of	of	ADP
fbem-3461	52	44	taxpayers	taxpayer	NOUN
fbem-3461	52	45	and	and	CCONJ
fbem-3461	52	46	promoting	promote	VERB
fbem-3461	52	47	the	the	DET
fbem-3461	52	48	transformation	transformation	NOUN
fbem-3461	52	49	and	and	CCONJ
fbem-3461	52	50	upgrading	upgrading	NOUN
fbem-3461	52	51	of	of	ADP
fbem-3461	52	52	the	the	DET
fbem-3461	52	53	national	national	ADJ
fbem-3461	52	54	industrial	industrial	ADJ
fbem-3461	52	55	structure	structure	NOUN
fbem-3461	52	56	in	in	ADP
fbem-3461	52	57	the	the	DET
fbem-3461	52	58	long	long	ADJ
fbem-3461	52	59	run	run	NOUN
fbem-3461	52	60	.	.	PUNCT
fbem-3461	53	1	analyzed	analyze	VERB
fbem-3461	53	2	at	at	ADP
fbem-3461	53	3	the	the	DET
fbem-3461	53	4	level	level	NOUN
fbem-3461	53	5	of	of	ADP
fbem-3461	53	6	tax	tax	NOUN
fbem-3461	53	7	payers	payer	NOUN
fbem-3461	53	8	,	,	PUNCT
fbem-3461	53	9	the	the	DET
fbem-3461	53	10	standard	standard	ADJ
fbem-3461	53	11	tax	tax	NOUN
fbem-3461	53	12	rate	rate	NOUN
fbem-3461	53	13	preferences	preference	NOUN
fbem-3461	53	14	and	and	CCONJ
fbem-3461	53	15	tax	tax	NOUN
fbem-3461	53	16	relief	relief	NOUN
fbem-3461	53	17	for	for	ADP
fbem-3461	53	18	new	new	ADJ
fbem-3461	53	19	industry	industry	NOUN
fbem-3461	53	20	enterprises	enterprise	NOUN
fbem-3461	53	21	by	by	ADP
fbem-3461	53	22	government	government	NOUN
fbem-3461	53	23	management	management	NOUN
fbem-3461	53	24	functions	function	NOUN
fbem-3461	53	25	will	will	AUX
fbem-3461	53	26	enhance	enhance	VERB
fbem-3461	53	27	the	the	DET
fbem-3461	53	28	psychological	psychological	ADJ
fbem-3461	53	29	expectations	expectation	NOUN
fbem-3461	53	30	of	of	ADP
fbem-3461	53	31	social	social	ADJ
fbem-3461	53	32	investors	investor	NOUN
fbem-3461	53	33	to	to	PART
fbem-3461	53	34	invest	invest	VERB
fbem-3461	53	35	in	in	ADP
fbem-3461	53	36	new	new	ADJ
fbem-3461	53	37	industry	industry	NOUN
fbem-3461	53	38	sectors	sector	NOUN
fbem-3461	53	39	,	,	PUNCT
fbem-3461	53	40	encourage	encourage	VERB
fbem-3461	53	41	them	they	PRON
fbem-3461	53	42	to	to	PART
fbem-3461	53	43	spend	spend	VERB
fbem-3461	53	44	more	more	ADJ
fbem-3461	53	45	resources	resource	NOUN
fbem-3461	53	46	on	on	ADP
fbem-3461	53	47	the	the	DET
fbem-3461	53	48	development	development	NOUN
fbem-3461	53	49	and	and	CCONJ
fbem-3461	53	50	innovation	innovation	NOUN
fbem-3461	53	51	of	of	ADP
fbem-3461	53	52	new	new	ADJ
fbem-3461	53	53	industry	industry	NOUN
fbem-3461	53	54	enterprises	enterprise	NOUN
fbem-3461	53	55	,	,	PUNCT
fbem-3461	53	56	promote	promote	VERB
fbem-3461	53	57	the	the	DET
fbem-3461	53	58	initiative	initiative	NOUN
fbem-3461	53	59	of	of	ADP
fbem-3461	53	60	enterprises	enterprise	NOUN
fbem-3461	53	61	to	to	PART
fbem-3461	53	62	launch	launch	VERB
fbem-3461	53	63	commodity	commodity	NOUN
fbem-3461	53	64	reform	reform	NOUN
fbem-3461	53	65	and	and	CCONJ
fbem-3461	53	66	innovation	innovation	NOUN
fbem-3461	53	67	and	and	CCONJ
fbem-3461	53	68	business	business	NOUN
fbem-3461	53	69	method	method	NOUN
fbem-3461	53	70	reform	reform	NOUN
fbem-3461	53	71	and	and	CCONJ
fbem-3461	53	72	innovation	innovation	NOUN
fbem-3461	53	73	,	,	PUNCT
fbem-3461	53	74	at	at	ADP
fbem-3461	53	75	the	the	DET
fbem-3461	53	76	same	same	ADJ
fbem-3461	53	77	time	time	NOUN
fbem-3461	53	78	to	to	PART
fbem-3461	53	79	further	far	ADV
fbem-3461	53	80	promote	promote	VERB
fbem-3461	53	81	the	the	DET
fbem-3461	53	82	employment	employment	NOUN
fbem-3461	53	83	norms	norm	NOUN
fbem-3461	53	84	of	of	ADP
fbem-3461	53	85	new	new	ADJ
fbem-3461	53	86	business	business	NOUN
fbem-3461	53	87	enterprises	enterprise	NOUN
fbem-3461	53	88	.	.	PUNCT
fbem-3461	54	1	in	in	ADP
fbem-3461	54	2	this	this	DET
fbem-3461	54	3	paper	paper	NOUN
fbem-3461	54	4	,	,	PUNCT
fbem-3461	54	5	i	i	PRON
fbem-3461	54	6	simply	simply	ADV
fbem-3461	54	7	sort	sort	VERB
fbem-3461	54	8	out	out	ADV
fbem-3461	54	9	and	and	CCONJ
fbem-3461	54	10	categorize	categorize	VERB
fbem-3461	54	11	the	the	DET
fbem-3461	54	12	fiscal	fiscal	ADJ
fbem-3461	54	13	and	and	CCONJ
fbem-3461	54	14	taxation	taxation	NOUN
fbem-3461	54	15	policies	policy	NOUN
fbem-3461	54	16	of	of	ADP
fbem-3461	54	17	government	government	NOUN
fbem-3461	54	18	management	management	NOUN
fbem-3461	54	19	functions	function	NOUN
fbem-3461	54	20	to	to	PART
fbem-3461	54	21	promote	promote	VERB
fbem-3461	54	22	the	the	DET
fbem-3461	54	23	development	development	NOUN
fbem-3461	54	24	of	of	ADP
fbem-3461	54	25	new	new	ADJ
fbem-3461	54	26	business	business	NOUN
fbem-3461	54	27	enterprises	enterprise	NOUN
fbem-3461	54	28	in	in	ADP
fbem-3461	54	29	recent	recent	ADJ
fbem-3461	54	30	years	year	NOUN
fbem-3461	54	31	,	,	PUNCT
fbem-3461	54	32	because	because	SCONJ
fbem-3461	54	33	there	there	PRON
fbem-3461	54	34	are	be	VERB
fbem-3461	54	35	more	more	ADJ
fbem-3461	54	36	tax	tax	NOUN
fbem-3461	54	37	administration	administration	NOUN
fbem-3461	54	38	policies	policy	NOUN
fbem-3461	54	39	,	,	PUNCT
fbem-3461	54	40	only	only	ADV
fbem-3461	54	41	some	some	DET
fbem-3461	54	42	classic	classic	ADJ
fbem-3461	54	43	fiscal	fiscal	ADJ
fbem-3461	54	44	and	and	CCONJ
fbem-3461	54	45	taxation	taxation	NOUN
fbem-3461	54	46	policies	policy	NOUN
fbem-3461	54	47	are	be	AUX
fbem-3461	54	48	listed	list	VERB
fbem-3461	54	49	and	and	CCONJ
fbem-3461	54	50	sorted	sort	VERB
fbem-3461	54	51	according	accord	VERB
fbem-3461	54	52	to	to	ADP
fbem-3461	54	53	the	the	DET
fbem-3461	54	54	order	order	NOUN
fbem-3461	54	55	of	of	ADP
fbem-3461	54	56	time	time	NOUN
fbem-3461	54	57	distribution	distribution	NOUN
fbem-3461	54	58	,	,	PUNCT
fbem-3461	54	59	as	as	SCONJ
fbem-3461	54	60	shown	show	VERB
fbem-3461	54	61	in	in	ADP
fbem-3461	54	62	table1	table1	PROPN
fbem-3461	54	63	.	.	PUNCT
fbem-3461	55	1	table	table	NOUN
fbem-3461	55	2	1	1	NUM
fbem-3461	55	3	.	.	PUNCT
fbem-3461	55	4	tax	tax	NOUN
fbem-3461	55	5	policies	policy	NOUN
fbem-3461	55	6	for	for	ADP
fbem-3461	55	7	the	the	DET
fbem-3461	55	8	development	development	NOUN
fbem-3461	55	9	of	of	ADP
fbem-3461	55	10	new	new	ADJ
fbem-3461	55	11	business	business	NOUN
fbem-3461	55	12	enterprises	enterprise	NOUN
fbem-3461	55	13	time	time	PROPN
fbem-3461	55	14	name	name	PROPN
fbem-3461	55	15	department	department	PROPN
fbem-3461	55	16	tax	tax	NOUN
fbem-3461	55	17	policy	policy	NOUN
fbem-3461	55	18	july	july	PROPN
fbem-3461	55	19	14	14	NUM
fbem-3461	55	20	,	,	PUNCT
fbem-3461	55	21	2020	2020	NUM
fbem-3461	55	22	opinions	opinion	NOUN
fbem-3461	55	23	on	on	ADP
fbem-3461	55	24	supporting	support	VERB
fbem-3461	55	25	the	the	DET
fbem-3461	55	26	healthy	healthy	ADJ
fbem-3461	55	27	development	development	NOUN
fbem-3461	55	28	of	of	ADP
fbem-3461	55	29	new	new	ADJ
fbem-3461	55	30	industries	industry	NOUN
fbem-3461	55	31	and	and	CCONJ
fbem-3461	55	32	new	new	ADJ
fbem-3461	55	33	modes	mode	NOUN
fbem-3461	55	34	,	,	PUNCT
fbem-3461	55	35	activating	activate	VERB
fbem-3461	55	36	the	the	DET
fbem-3461	55	37	consumer	consumer	NOUN
fbem-3461	55	38	market	market	NOUN
fbem-3461	55	39	to	to	PART
fbem-3461	55	40	drive	drive	VERB
fbem-3461	55	41	employment	employment	NOUN
fbem-3461	55	42	expansion	expansion	NOUN
fbem-3461	55	43	office	office	NOUN
fbem-3461	55	44	of	of	ADP
fbem-3461	55	45	the	the	DET
fbem-3461	55	46	state	state	PROPN
fbem-3461	55	47	council	council	PROPN
fbem-3461	55	48	to	to	PART
fbem-3461	55	49	improve	improve	VERB
fbem-3461	55	50	the	the	DET
fbem-3461	55	51	tax	tax	NOUN
fbem-3461	55	52	collection	collection	NOUN
fbem-3461	55	53	and	and	CCONJ
fbem-3461	55	54	management	management	NOUN
fbem-3461	55	55	system	system	NOUN
fbem-3461	55	56	to	to	PART
fbem-3461	55	57	adapt	adapt	VERB
fbem-3461	55	58	to	to	ADP
fbem-3461	55	59	the	the	DET
fbem-3461	55	60	new	new	ADJ
fbem-3461	55	61	business	business	NOUN
fbem-3461	55	62	model	model	NOUN
fbem-3461	55	63	july	july	PROPN
fbem-3461	55	64	21	21	NUM
fbem-3461	55	65	,	,	PUNCT
fbem-3461	55	66	2020	2020	NUM
fbem-3461	55	67	implementation	implementation	NOUN
fbem-3461	55	68	opinions	opinion	NOUN
fbem-3461	55	69	on	on	ADP
fbem-3461	55	70	further	far	ADV
fbem-3461	55	71	optimizing	optimize	VERB
fbem-3461	55	72	the	the	DET
fbem-3461	55	73	business	business	NOUN
fbem-3461	55	74	environment	environment	NOUN
fbem-3461	55	75	and	and	CCONJ
fbem-3461	55	76	better	well	ADV
fbem-3461	55	77	serving	serve	VERB
fbem-3461	55	78	market	market	NOUN
fbem-3461	55	79	players	player	NOUN
fbem-3461	55	80	office	office	NOUN
fbem-3461	55	81	of	of	ADP
fbem-3461	55	82	the	the	DET
fbem-3461	55	83	state	state	PROPN
fbem-3461	55	84	council	council	PROPN
fbem-3461	55	85	to	to	ADP
fbem-3461	55	86	the	the	DET
fbem-3461	55	87	new	new	ADJ
fbem-3461	55	88	business	business	NOUN
fbem-3461	55	89	model	model	NOUN
fbem-3461	55	90	should	should	AUX
fbem-3461	55	91	be	be	AUX
fbem-3461	55	92	inclusive	inclusive	ADJ
fbem-3461	55	93	and	and	CCONJ
fbem-3461	55	94	prudent	prudent	ADJ
fbem-3461	55	95	supervision	supervision	NOUN
fbem-3461	55	96	,	,	PUNCT
fbem-3461	55	97	and	and	CCONJ
fbem-3461	55	98	grasp	grasp	VERB
fbem-3461	55	99	the	the	DET
fbem-3461	55	100	policy	policy	NOUN
fbem-3461	55	101	to	to	PART
fbem-3461	55	102	benefit	benefit	VERB
fbem-3461	55	103	enterprises	enterprise	NOUN
fbem-3461	55	104	to	to	ADP
fbem-3461	55	105	cash	cash	NOUN
fbem-3461	55	106	.	.	PUNCT
fbem-3461	56	1	encourage	encourage	VERB
fbem-3461	56	2	the	the	DET
fbem-3461	56	3	implementation	implementation	NOUN
fbem-3461	56	4	of	of	ADP
fbem-3461	56	5	business	business	NOUN
fbem-3461	56	6	-	-	PUNCT
fbem-3461	56	7	friendly	friendly	ADJ
fbem-3461	56	8	policies	policy	NOUN
fbem-3461	56	9	"	"	PUNCT
fbem-3461	56	10	free	free	ADJ
fbem-3461	56	11	application	application	NOUN
fbem-3461	56	12	that	that	PRON
fbem-3461	56	13	enjoy	enjoy	VERB
fbem-3461	56	14	"	"	PUNCT
fbem-3461	56	15	,	,	PUNCT
fbem-3461	56	16	through	through	SCONJ
fbem-3461	56	17	government	government	NOUN
fbem-3461	56	18	departments	department	NOUN
fbem-3461	56	19	to	to	PART
fbem-3461	56	20	share	share	VERB
fbem-3461	56	21	information	information	NOUN
fbem-3461	56	22	and	and	CCONJ
fbem-3461	56	23	other	other	ADJ
fbem-3461	56	24	ways	way	NOUN
fbem-3461	56	25	to	to	PART
fbem-3461	56	26	achieve	achieve	VERB
fbem-3461	56	27	the	the	DET
fbem-3461	56	28	eligible	eligible	ADJ
fbem-3461	56	29	enterprises	enterprise	NOUN
fbem-3461	56	30	are	be	AUX
fbem-3461	56	31	exempt	exempt	ADJ
fbem-3461	56	32	from	from	ADP
fbem-3461	56	33	reporting	report	VERB
fbem-3461	56	34	,	,	PUNCT
fbem-3461	56	35	directly	directly	ADV
fbem-3461	56	36	enjoy	enjoy	VERB
fbem-3461	56	37	the	the	DET
fbem-3461	56	38	policy	policy	NOUN
fbem-3461	56	39	.	.	PUNCT
fbem-3461	57	1	july	july	PROPN
fbem-3461	57	2	24	24	NUM
fbem-3461	57	3	,	,	PUNCT
fbem-3461	57	4	2020	2020	NUM
fbem-3461	57	5	several	several	ADJ
fbem-3461	57	6	opinions	opinion	NOUN
fbem-3461	57	7	on	on	ADP
fbem-3461	57	8	sound	sound	ADJ
fbem-3461	57	9	system	system	NOUN
fbem-3461	57	10	for	for	ADP
fbem-3461	57	11	supporting	support	VERB
fbem-3461	57	12	the	the	DET
fbem-3461	57	13	development	development	NOUN
fbem-3461	57	14	of	of	ADP
fbem-3461	57	15	small	small	ADJ
fbem-3461	57	16	and	and	CCONJ
fbem-3461	57	17	medium	medium	ADJ
fbem-3461	57	18	-	-	PUNCT
fbem-3461	57	19	sized	sized	ADJ
fbem-3461	57	20	enterprises	enterprise	NOUN
fbem-3461	57	21	national	national	ADJ
fbem-3461	57	22	development	development	PROPN
fbem-3461	57	23	and	and	CCONJ
fbem-3461	57	24	reform	reform	PROPN
fbem-3461	57	25	commission	commission	PROPN
fbem-3461	57	26	,	,	PUNCT
fbem-3461	57	27	state	state	NOUN
fbem-3461	57	28	administration	administration	NOUN
fbem-3461	57	29	of	of	ADP
fbem-3461	57	30	taxation	taxation	PROPN
fbem-3461	57	31	,	,	PUNCT
fbem-3461	57	32	etc	etc	X
fbem-3461	57	33	.	.	X
fbem-3461	57	34	establish	establish	VERB
fbem-3461	57	35	a	a	DET
fbem-3461	57	36	long	long	ADJ
fbem-3461	57	37	-	-	PUNCT
fbem-3461	57	38	term	term	NOUN
fbem-3461	57	39	mechanism	mechanism	NOUN
fbem-3461	57	40	to	to	PART
fbem-3461	57	41	reduce	reduce	VERB
fbem-3461	57	42	the	the	DET
fbem-3461	57	43	tax	tax	NOUN
fbem-3461	57	44	and	and	CCONJ
fbem-3461	57	45	fee	fee	NOUN
fbem-3461	57	46	burden	burden	NOUN
fbem-3461	57	47	on	on	ADP
fbem-3461	57	48	small	small	ADJ
fbem-3461	57	49	and	and	CCONJ
fbem-3461	57	50	micro	micro	ADJ
fbem-3461	57	51	enterprises	enterprise	NOUN
fbem-3461	57	52	.	.	PUNCT
fbem-3461	58	1	implement	implement	VERB
fbem-3461	58	2	tax	tax	NOUN
fbem-3461	58	3	policies	policy	NOUN
fbem-3461	58	4	that	that	PRON
fbem-3461	58	5	are	be	AUX
fbem-3461	58	6	conducive	conducive	ADJ
fbem-3461	58	7	to	to	ADP
fbem-3461	58	8	the	the	DET
fbem-3461	58	9	development	development	NOUN
fbem-3461	58	10	of	of	ADP
fbem-3461	58	11	small	small	ADJ
fbem-3461	58	12	and	and	CCONJ
fbem-3461	58	13	micro	micro	ADJ
fbem-3461	58	14	enterprises	enterprise	NOUN
fbem-3461	58	15	,	,	PUNCT
fbem-3461	58	16	implement	implement	VERB
fbem-3461	58	17	measures	measure	NOUN
fbem-3461	58	18	such	such	ADJ
fbem-3461	58	19	as	as	ADP
fbem-3461	58	20	deferral	deferral	ADJ
fbem-3461	58	21	,	,	PUNCT
fbem-3461	58	22	reduction	reduction	NOUN
fbem-3461	58	23	and	and	CCONJ
fbem-3461	58	24	exemption	exemption	NOUN
fbem-3461	58	25	of	of	ADP
fbem-3461	58	26	levies	levy	NOUN
fbem-3461	58	27	,	,	PUNCT
fbem-3461	58	28	and	and	CCONJ
fbem-3461	58	29	strengthen	strengthen	VERB
fbem-3461	58	30	the	the	DET
fbem-3461	58	31	supervision	supervision	NOUN
fbem-3461	58	32	and	and	CCONJ
fbem-3461	58	33	inspection	inspection	NOUN
fbem-3461	58	34	of	of	ADP
fbem-3461	58	35	charges	charge	NOUN
fbem-3461	58	36	related	relate	VERB
fbem-3461	58	37	to	to	ADP
fbem-3461	58	38	enterprises	enterprise	NOUN
fbem-3461	58	39	.	.	PUNCT
fbem-3461	59	1	improve	improve	VERB
fbem-3461	59	2	the	the	DET
fbem-3461	59	3	direct	direct	ADJ
fbem-3461	59	4	financing	financing	NOUN
fbem-3461	59	5	support	support	NOUN
fbem-3461	59	6	system	system	NOUN
fbem-3461	59	7	for	for	ADP
fbem-3461	59	8	smes	sme	NOUN
fbem-3461	59	9	.	.	PUNCT
fbem-3461	60	1	july	july	PROPN
fbem-3461	60	2	28	28	NUM
fbem-3461	60	3	,	,	PUNCT
fbem-3461	60	4	2020	2020	NUM
fbem-3461	60	5	notice	notice	VERB
fbem-3461	60	6	on	on	ADP
fbem-3461	60	7	the	the	DET
fbem-3461	60	8	key	key	ADJ
fbem-3461	60	9	efforts	effort	NOUN
fbem-3461	60	10	to	to	PART
fbem-3461	60	11	reduce	reduce	VERB
fbem-3461	60	12	costs	cost	NOUN
fbem-3461	60	13	in	in	ADP
fbem-3461	60	14	2020	2020	NUM
fbem-3461	60	15	national	national	ADJ
fbem-3461	60	16	development	development	PROPN
fbem-3461	60	17	and	and	CCONJ
fbem-3461	60	18	reform	reform	NOUN
fbem-3461	60	19	commission	commission	NOUN
fbem-3461	60	20	implement	implement	VERB
fbem-3461	60	21	tax	tax	NOUN
fbem-3461	60	22	relief	relief	NOUN
fbem-3461	60	23	policies	policy	NOUN
fbem-3461	60	24	.	.	PUNCT
fbem-3461	61	1	small	small	ADJ
fbem-3461	61	2	-	-	PUNCT
fbem-3461	61	3	scale	scale	NOUN
fbem-3461	61	4	taxpayers	taxpayer	NOUN
fbem-3461	61	5	will	will	AUX
fbem-3461	61	6	be	be	AUX
fbem-3461	61	7	exempted	exempt	VERB
fbem-3461	61	8	from	from	ADP
fbem-3461	61	9	vat	vat	NOUN
fbem-3461	61	10	,	,	PUNCT
fbem-3461	61	11	and	and	CCONJ
fbem-3461	61	12	the	the	DET
fbem-3461	61	13	policy	policy	NOUN
fbem-3461	61	14	of	of	ADP
fbem-3461	61	15	exempting	exempt	VERB
fbem-3461	61	16	public	public	ADJ
fbem-3461	61	17	transportation	transportation	NOUN
fbem-3461	61	18	,	,	PUNCT
fbem-3461	61	19	catering	catering	NOUN
fbem-3461	61	20	and	and	CCONJ
fbem-3461	61	21	accommodation	accommodation	NOUN
fbem-3461	61	22	,	,	PUNCT
fbem-3461	61	23	tourism	tourism	NOUN
fbem-3461	61	24	and	and	CCONJ
fbem-3461	61	25	entertainment	entertainment	NOUN
fbem-3461	61	26	,	,	PUNCT
fbem-3461	61	27	cultural	cultural	ADJ
fbem-3461	61	28	and	and	CCONJ
fbem-3461	61	29	sports	sport	NOUN
fbem-3461	61	30	services	service	NOUN
fbem-3461	61	31	from	from	ADP
fbem-3461	61	32	vat	vat	NOUN
fbem-3461	61	33	will	will	AUX
fbem-3461	61	34	be	be	AUX
fbem-3461	61	35	extended	extend	VERB
fbem-3461	61	36	.	.	PUNCT
fbem-3461	62	1	september	september	PROPN
fbem-3461	62	2	21	21	NUM
fbem-3461	62	3	,	,	PUNCT
fbem-3461	62	4	2020	2020	NUM
fbem-3461	62	5	opinions	opinion	NOUN
fbem-3461	62	6	on	on	ADP
fbem-3461	62	7	the	the	DET
fbem-3461	62	8	accelerated	accelerated	ADJ
fbem-3461	62	9	development	development	NOUN
fbem-3461	62	10	of	of	ADP
fbem-3461	62	11	new	new	ADJ
fbem-3461	62	12	consumption	consumption	NOUN
fbem-3461	62	13	led	lead	VERB
fbem-3461	62	14	by	by	ADP
fbem-3461	62	15	new	new	ADJ
fbem-3461	62	16	business	business	NOUN
fbem-3461	62	17	models	model	NOUN
fbem-3461	62	18	office	office	NOUN
fbem-3461	62	19	of	of	ADP
fbem-3461	62	20	the	the	DET
fbem-3461	62	21	state	state	PROPN
fbem-3461	62	22	council	council	PROPN
fbem-3461	62	23	to	to	PART
fbem-3461	62	24	further	far	ADV
fbem-3461	62	25	cultivate	cultivate	VERB
fbem-3461	62	26	and	and	CCONJ
fbem-3461	62	27	grow	grow	VERB
fbem-3461	62	28	all	all	DET
fbem-3461	62	29	kinds	kind	NOUN
fbem-3461	62	30	of	of	ADP
fbem-3461	62	31	new	new	ADJ
fbem-3461	62	32	consumer	consumer	NOUN
fbem-3461	62	33	new	new	ADJ
fbem-3461	62	34	business	business	NOUN
fbem-3461	62	35	models	model	NOUN
fbem-3461	62	36	,	,	PUNCT
fbem-3461	62	37	support	support	VERB
fbem-3461	62	38	the	the	DET
fbem-3461	62	39	development	development	NOUN
fbem-3461	62	40	of	of	ADP
fbem-3461	62	41	new	new	ADJ
fbem-3461	62	42	business	business	NOUN
fbem-3461	62	43	models	model	NOUN
fbem-3461	62	44	,	,	PUNCT
fbem-3461	62	45	to	to	PART
fbem-3461	62	46	study	study	VERB
fbem-3461	62	47	the	the	DET
fbem-3461	62	48	further	further	ADJ
fbem-3461	62	49	optimization	optimization	NOUN
fbem-3461	62	50	of	of	ADP
fbem-3461	62	51	tax	tax	NOUN
fbem-3461	62	52	collection	collection	NOUN
fbem-3461	62	53	and	and	CCONJ
fbem-3461	62	54	management	management	NOUN
fbem-3461	62	55	measures	measure	NOUN
fbem-3461	62	56	for	for	ADP
fbem-3461	62	57	new	new	ADJ
fbem-3461	62	58	consumer	consumer	NOUN
fbem-3461	62	59	field	field	NOUN
fbem-3461	62	60	enterprises	enterprise	NOUN
fbem-3461	62	61	,	,	PUNCT
fbem-3461	62	62	to	to	PART
fbem-3461	62	63	better	well	ADV
fbem-3461	62	64	play	play	VERB
fbem-3461	62	65	the	the	DET
fbem-3461	62	66	effect	effect	NOUN
fbem-3461	62	67	of	of	ADP
fbem-3461	62	68	tax	tax	NOUN
fbem-3461	62	69	reduction	reduction	NOUN
fbem-3461	62	70	policies	policy	NOUN
fbem-3461	62	71	.	.	PUNCT
fbem-3461	63	1	october	october	PROPN
fbem-3461	63	2	19,2020	19,2020	NUM
fbem-3461	63	3	response	response	NOUN
fbem-3461	63	4	to	to	PART
fbem-3461	63	5	proposal	proposal	VERB
fbem-3461	63	6	no	no	NOUN
fbem-3461	63	7	.	.	PROPN
fbem-3461	63	8	8765	8765	NUM
fbem-3461	63	9	of	of	ADP
fbem-3461	63	10	the	the	DET
fbem-3461	63	11	third	third	ADJ
fbem-3461	63	12	session	session	NOUN
fbem-3461	63	13	of	of	ADP
fbem-3461	63	14	the	the	DET
fbem-3461	63	15	thirteenth	thirteenth	ADJ
fbem-3461	63	16	national	national	PROPN
fbem-3461	63	17	people	people	NOUN
fbem-3461	63	18	's	's	PART
fbem-3461	63	19	congress	congress	PROPN
fbem-3461	63	20	state	state	PROPN
fbem-3461	63	21	administration	administration	PROPN
fbem-3461	63	22	of	of	ADP
fbem-3461	63	23	taxation	taxation	NOUN
fbem-3461	63	24	it	it	PRON
fbem-3461	63	25	is	be	AUX
fbem-3461	63	26	stipulated	stipulate	VERB
fbem-3461	63	27	that	that	SCONJ
fbem-3461	63	28	whether	whether	SCONJ
fbem-3461	63	29	a	a	DET
fbem-3461	63	30	natural	natural	ADJ
fbem-3461	63	31	person	person	NOUN
fbem-3461	63	32	in	in	ADP
fbem-3461	63	33	the	the	DET
fbem-3461	63	34	platform	platform	NOUN
fbem-3461	63	35	economy	economy	NOUN
fbem-3461	63	36	can	can	AUX
fbem-3461	63	37	enjoy	enjoy	VERB
fbem-3461	63	38	the	the	DET
fbem-3461	63	39	vat	vat	NOUN
fbem-3461	63	40	exemption	exemption	NOUN
fbem-3461	63	41	for	for	ADP
fbem-3461	63	42	monthly	monthly	ADJ
fbem-3461	63	43	sales	sale	NOUN
fbem-3461	63	44	of	of	ADP
fbem-3461	63	45	less	less	ADJ
fbem-3461	63	46	than	than	ADP
fbem-3461	63	47	rmb	rmb	PROPN
fbem-3461	63	48	100,000	100,000	NUM
fbem-3461	63	49	(	(	PUNCT
fbem-3461	63	50	quarterly	quarterly	ADJ
fbem-3461	63	51	sales	sale	NOUN
fbem-3461	63	52	of	of	ADP
fbem-3461	63	53	rmb	rmb	PROPN
fbem-3461	63	54	300,000	300,000	NUM
fbem-3461	63	55	)	)	PUNCT
fbem-3461	63	56	depends	depend	VERB
fbem-3461	63	57	mainly	mainly	ADV
fbem-3461	63	58	on	on	ADP
fbem-3461	63	59	whether	whether	SCONJ
fbem-3461	63	60	the	the	DET
fbem-3461	63	61	person	person	NOUN
fbem-3461	63	62	is	be	AUX
fbem-3461	63	63	registered	register	VERB
fbem-3461	63	64	for	for	ADP
fbem-3461	63	65	taxation	taxation	NOUN
fbem-3461	63	66	.	.	PUNCT
fbem-3461	64	1	the	the	DET
fbem-3461	64	2	income	income	NOUN
fbem-3461	64	3	received	receive	VERB
fbem-3461	64	4	by	by	ADP
fbem-3461	64	5	flexible	flexible	ADJ
fbem-3461	64	6	workers	worker	NOUN
fbem-3461	64	7	from	from	ADP
fbem-3461	64	8	the	the	DET
fbem-3461	64	9	platform	platform	NOUN
fbem-3461	64	10	is	be	AUX
fbem-3461	64	11	determined	determine	VERB
fbem-3461	64	12	to	to	PART
fbem-3461	64	13	be	be	AUX
fbem-3461	64	14	taxable	taxable	ADJ
fbem-3461	64	15	as	as	ADP
fbem-3461	64	16	"	"	PUNCT
fbem-3461	64	17	business	business	NOUN
fbem-3461	64	18	income	income	NOUN
fbem-3461	64	19	"	"	PUNCT
fbem-3461	64	20	according	accord	VERB
fbem-3461	64	21	to	to	ADP
fbem-3461	64	22	the	the	DET
fbem-3461	64	23	business	business	NOUN
fbem-3461	64	24	substance	substance	NOUN
fbem-3461	64	25	.	.	PUNCT
fbem-3461	65	1	november	november	PROPN
fbem-3461	65	2	6	6	NUM
fbem-3461	65	3	,	,	PUNCT
fbem-3461	65	4	2020	2020	NUM
fbem-3461	65	5	bidding	bidding	NOUN
fbem-3461	65	6	notice	notice	NOUN
fbem-3461	65	7	for	for	ADP
fbem-3461	65	8	the	the	DET
fbem-3461	65	9	project	project	NOUN
fbem-3461	65	10	of	of	ADP
fbem-3461	65	11	upgrading	upgrading	NOUN
fbem-3461	65	12	,	,	PUNCT
fbem-3461	65	13	improving	improve	VERB
fbem-3461	65	14	and	and	CCONJ
fbem-3461	65	15	operating	operate	VERB
fbem-3461	65	16	and	and	CCONJ
fbem-3461	65	17	maintaining	maintain	VERB
fbem-3461	65	18	the	the	DET
fbem-3461	65	19	ecommerce	ecommerce	NOUN
fbem-3461	65	20	tax	tax	NOUN
fbem-3461	65	21	data	datum	NOUN
fbem-3461	65	22	analysis	analysis	NOUN
fbem-3461	65	23	application	application	NOUN
fbem-3461	65	24	in	in	ADP
fbem-3461	65	25	2020	2020	NUM
fbem-3461	65	26	state	state	NOUN
fbem-3461	65	27	administration	administration	NOUN
fbem-3461	65	28	of	of	ADP
fbem-3461	65	29	taxation	taxation	NOUN
fbem-3461	65	30	reasonable	reasonable	ADJ
fbem-3461	65	31	classification	classification	NOUN
fbem-3461	65	32	according	accord	VERB
fbem-3461	65	33	to	to	ADP
fbem-3461	65	34	the	the	DET
fbem-3461	65	35	characteristics	characteristic	NOUN
fbem-3461	65	36	of	of	ADP
fbem-3461	65	37	tax	tax	NOUN
fbem-3461	65	38	collection	collection	NOUN
fbem-3461	65	39	and	and	CCONJ
fbem-3461	65	40	management	management	NOUN
fbem-3461	65	41	,	,	PUNCT
fbem-3461	65	42	while	while	SCONJ
fbem-3461	65	43	expanding	expand	VERB
fbem-3461	65	44	the	the	DET
fbem-3461	65	45	scope	scope	NOUN
fbem-3461	65	46	of	of	ADP
fbem-3461	65	47	the	the	DET
fbem-3461	65	48	original	original	ADJ
fbem-3461	65	49	e	e	ADJ
fbem-3461	65	50	-	-	ADJ
fbem-3461	65	51	commerce	commerce	NOUN
fbem-3461	65	52	tax	tax	NOUN
fbem-3461	65	53	data	datum	NOUN
fbem-3461	65	54	collection	collection	NOUN
fbem-3461	65	55	,	,	PUNCT
fbem-3461	65	56	analysis	analysis	NOUN
fbem-3461	65	57	and	and	CCONJ
fbem-3461	65	58	application	application	NOUN
fbem-3461	65	59	,	,	PUNCT
fbem-3461	65	60	and	and	CCONJ
fbem-3461	65	61	continuously	continuously	ADV
fbem-3461	65	62	providing	provide	VERB
fbem-3461	65	63	good	good	ADJ
fbem-3461	65	64	project	project	NOUN
fbem-3461	65	65	operation	operation	NOUN
fbem-3461	65	66	and	and	CCONJ
fbem-3461	65	67	maintenance	maintenance	NOUN
fbem-3461	65	68	services	service	NOUN
fbem-3461	65	69	to	to	PART
fbem-3461	65	70	guarantee	guarantee	VERB
fbem-3461	65	71	the	the	DET
fbem-3461	65	72	stable	stable	ADJ
fbem-3461	65	73	operation	operation	NOUN
fbem-3461	65	74	of	of	ADP
fbem-3461	65	75	e	e	PROPN
fbem-3461	65	76	-	-	PROPN
fbem-3461	65	77	commerce	commerce	NOUN
fbem-3461	65	78	tax	tax	NOUN
fbem-3461	65	79	data	datum	NOUN
fbem-3461	65	80	supply	supply	NOUN
fbem-3461	65	81	and	and	CCONJ
fbem-3461	65	82	analysis	analysis	NOUN
fbem-3461	65	83	application	application	NOUN
fbem-3461	65	84	.	.	PUNCT
fbem-3461	66	1	december	december	PROPN
fbem-3461	66	2	2020	2020	NUM
fbem-3461	66	3	opinions	opinion	NOUN
fbem-3461	66	4	on	on	ADP
fbem-3461	66	5	accelerating	accelerate	VERB
fbem-3461	66	6	the	the	DET
fbem-3461	66	7	green	green	ADJ
fbem-3461	66	8	transformation	transformation	NOUN
fbem-3461	66	9	of	of	ADP
fbem-3461	66	10	express	express	ADJ
fbem-3461	66	11	packaging	packaging	NOUN
fbem-3461	66	12	national	national	ADJ
fbem-3461	66	13	development	development	NOUN
fbem-3461	66	14	and	and	CCONJ
fbem-3461	66	15	reform	reform	PROPN
fbem-3461	66	16	commission	commission	PROPN
fbem-3461	66	17	,	,	PUNCT
fbem-3461	66	18	etc	etc	X
fbem-3461	66	19	.	.	X
fbem-3461	66	20	to	to	PART
fbem-3461	66	21	implement	implement	VERB
fbem-3461	66	22	existing	exist	VERB
fbem-3461	66	23	tax	tax	NOUN
fbem-3461	66	24	policies	policy	NOUN
fbem-3461	66	25	.	.	PUNCT
fbem-3461	67	1	central	central	ADJ
fbem-3461	67	2	financial	financial	ADJ
fbem-3461	67	3	support	support	NOUN
fbem-3461	67	4	through	through	ADP
fbem-3461	67	5	existing	exist	VERB
fbem-3461	67	6	departmental	departmental	ADJ
fbem-3461	67	7	budget	budget	NOUN
fbem-3461	67	8	funds	fund	NOUN
fbem-3461	67	9	to	to	PART
fbem-3461	67	10	carry	carry	VERB
fbem-3461	67	11	out	out	ADP
fbem-3461	67	12	express	express	ADJ
fbem-3461	67	13	packaging	packaging	NOUN
fbem-3461	67	14	production	production	NOUN
fbem-3461	67	15	,	,	PUNCT
fbem-3461	67	16	use	use	NOUN
fbem-3461	67	17	and	and	CCONJ
fbem-3461	67	18	recycling	recycling	NOUN
fbem-3461	67	19	and	and	CCONJ
fbem-3461	67	20	disposal	disposal	NOUN
fbem-3461	67	21	.	.	PUNCT
fbem-3461	68	1	july	july	PROPN
fbem-3461	68	2	9	9	NUM
fbem-3461	68	3	,	,	PUNCT
fbem-3461	68	4	2021	2021	NUM
fbem-3461	68	5	opinions	opinion	NOUN
fbem-3461	68	6	on	on	ADP
fbem-3461	68	7	accelerating	accelerate	VERB
fbem-3461	68	8	the	the	DET
fbem-3461	68	9	development	development	NOUN
fbem-3461	68	10	of	of	ADP
fbem-3461	68	11	new	new	ADJ
fbem-3461	68	12	forms	form	NOUN
fbem-3461	68	13	and	and	CCONJ
fbem-3461	68	14	modes	mode	NOUN
fbem-3461	68	15	of	of	ADP
fbem-3461	68	16	foreign	foreign	ADJ
fbem-3461	68	17	trade	trade	NOUN
fbem-3461	68	18	office	office	NOUN
fbem-3461	68	19	of	of	ADP
fbem-3461	68	20	the	the	DET
fbem-3461	68	21	state	state	NOUN
fbem-3461	68	22	council	council	PROPN
fbem-3461	68	23	for	for	ADP
fbem-3461	68	24	cross	cross	ADJ
fbem-3461	68	25	-	-	ADJ
fbem-3461	68	26	border	border	ADJ
fbem-3461	68	27	e	e	NOUN
fbem-3461	68	28	-	-	NOUN
fbem-3461	68	29	commerce	commerce	NOUN
fbem-3461	68	30	to	to	PART
fbem-3461	68	31	carry	carry	VERB
fbem-3461	68	32	out	out	ADP
fbem-3461	68	33	the	the	DET
fbem-3461	68	34	guidance	guidance	NOUN
fbem-3461	68	35	of	of	ADP
fbem-3461	68	36	preferential	preferential	ADJ
fbem-3461	68	37	tax	tax	NOUN
fbem-3461	68	38	policies	policy	NOUN
fbem-3461	68	39	such	such	ADJ
fbem-3461	68	40	as	as	ADP
fbem-3461	68	41	vat	vat	NOUN
fbem-3461	68	42	and	and	CCONJ
fbem-3461	68	43	consumption	consumption	NOUN
fbem-3461	68	44	tax	tax	NOUN
fbem-3461	68	45	reduction	reduction	NOUN
fbem-3461	68	46	,	,	PUNCT
fbem-3461	68	47	optimize	optimize	VERB
fbem-3461	68	48	tax	tax	NOUN
fbem-3461	68	49	policy	policy	NOUN
fbem-3461	68	50	protection	protection	NOUN
fbem-3461	68	51	,	,	PUNCT
fbem-3461	68	52	and	and	CCONJ
fbem-3461	68	53	strengthen	strengthen	VERB
fbem-3461	68	54	the	the	DET
fbem-3461	68	55	role	role	NOUN
fbem-3461	68	56	of	of	ADP
fbem-3461	68	57	foreign	foreign	ADJ
fbem-3461	68	58	trade	trade	NOUN
fbem-3461	68	59	development	development	NOUN
fbem-3461	68	60	special	special	ADJ
fbem-3461	68	61	funds	fund	NOUN
fbem-3461	68	62	and	and	CCONJ
fbem-3461	68	63	other	other	ADJ
fbem-3461	68	64	financial	financial	ADJ
fbem-3461	68	65	funds	fund	NOUN
fbem-3461	68	66	.	.	PUNCT
fbem-3461	69	1	reasonable	reasonable	ADJ
fbem-3461	69	2	classification	classification	NOUN
fbem-3461	69	3	according	accord	VERB
fbem-3461	69	4	to	to	ADP
fbem-3461	69	5	the	the	DET
fbem-3461	69	6	characteristics	characteristic	NOUN
fbem-3461	69	7	of	of	ADP
fbem-3461	69	8	tax	tax	NOUN
fbem-3461	69	9	collection	collection	NOUN
fbem-3461	69	10	and	and	CCONJ
fbem-3461	69	11	management	management	NOUN
fbem-3461	69	12	,	,	PUNCT
fbem-3461	69	13	while	while	SCONJ
fbem-3461	69	14	expanding	expand	VERB
fbem-3461	69	15	the	the	DET
fbem-3461	69	16	scope	scope	NOUN
fbem-3461	69	17	of	of	ADP
fbem-3461	69	18	the	the	DET
fbem-3461	69	19	original	original	ADJ
fbem-3461	69	20	e	e	ADJ
fbem-3461	69	21	-	-	ADJ
fbem-3461	69	22	commerce	commerce	NOUN
fbem-3461	69	23	tax	tax	NOUN
fbem-3461	69	24	data	datum	NOUN
fbem-3461	69	25	collection	collection	NOUN
fbem-3461	69	26	,	,	PUNCT
fbem-3461	69	27	analysis	analysis	NOUN
fbem-3461	69	28	and	and	CCONJ
fbem-3461	69	29	application	application	NOUN
fbem-3461	69	30	,	,	PUNCT
fbem-3461	69	31	and	and	CCONJ
fbem-3461	69	32	continuously	continuously	ADV
fbem-3461	69	33	providing	provide	VERB
fbem-3461	69	34	good	good	ADJ
fbem-3461	69	35	project	project	NOUN
fbem-3461	69	36	operation	operation	NOUN
fbem-3461	69	37	and	and	CCONJ
fbem-3461	69	38	maintenance	maintenance	NOUN
fbem-3461	69	39	services	service	NOUN
fbem-3461	69	40	to	to	PART
fbem-3461	69	41	guarantee	guarantee	VERB
fbem-3461	69	42	the	the	DET
fbem-3461	69	43	stable	stable	ADJ
fbem-3461	69	44	operation	operation	NOUN
fbem-3461	69	45	of	of	ADP
fbem-3461	69	46	e	e	PROPN
fbem-3461	69	47	-	-	PROPN
fbem-3461	69	48	commerce	commerce	NOUN
fbem-3461	69	49	tax	tax	NOUN
fbem-3461	69	50	data	datum	NOUN
fbem-3461	69	51	supply	supply	NOUN
fbem-3461	69	52	and	and	CCONJ
fbem-3461	69	53	analysis	analysis	NOUN
fbem-3461	69	54	application	application	NOUN
fbem-3461	69	55	.	.	PUNCT
fbem-3461	70	1	september	september	PROPN
fbem-3461	70	2	18	18	NUM
fbem-3461	70	3	,	,	PUNCT
fbem-3461	70	4	2021	2021	NUM
fbem-3461	70	5	notice	notice	VERB
fbem-3461	70	6	to	to	PART
fbem-3461	70	7	strengthen	strengthen	VERB
fbem-3461	70	8	the	the	DET
fbem-3461	70	9	tax	tax	NOUN
fbem-3461	70	10	management	management	NOUN
fbem-3461	70	11	of	of	ADP
fbem-3461	70	12	practitioners	practitioner	NOUN
fbem-3461	70	13	in	in	ADP
fbem-3461	70	14	the	the	DET
fbem-3461	70	15	field	field	NOUN
fbem-3461	70	16	of	of	ADP
fbem-3461	70	17	culture	culture	NOUN
fbem-3461	70	18	and	and	CCONJ
fbem-3461	70	19	entertainment	entertainment	NOUN
fbem-3461	70	20	general	general	ADJ
fbem-3461	70	21	office	office	NOUN
fbem-3461	70	22	of	of	ADP
fbem-3461	70	23	the	the	DET
fbem-3461	70	24	state	state	NOUN
fbem-3461	70	25	administration	administration	NOUN
fbem-3461	70	26	of	of	ADP
fbem-3461	70	27	taxation	taxation	NOUN
fbem-3461	70	28	it	it	PRON
fbem-3461	70	29	is	be	AUX
fbem-3461	70	30	required	require	VERB
fbem-3461	70	31	to	to	PART
fbem-3461	70	32	further	far	ADV
fbem-3461	70	33	strengthen	strengthen	VERB
fbem-3461	70	34	the	the	DET
fbem-3461	70	35	tax	tax	NOUN
fbem-3461	70	36	management	management	NOUN
fbem-3461	70	37	of	of	ADP
fbem-3461	70	38	practitioners	practitioner	NOUN
fbem-3461	70	39	in	in	ADP
fbem-3461	70	40	the	the	DET
fbem-3461	70	41	field	field	NOUN
fbem-3461	70	42	of	of	ADP
fbem-3461	70	43	culture	culture	NOUN
fbem-3461	70	44	and	and	CCONJ
fbem-3461	70	45	entertainment	entertainment	NOUN
fbem-3461	70	46	,	,	PUNCT
fbem-3461	70	47	the	the	DET
fbem-3461	70	48	studios	studio	NOUN
fbem-3461	70	49	and	and	CCONJ
fbem-3461	70	50	enterprises	enterprise	NOUN
fbem-3461	70	51	set	set	VERB
fbem-3461	70	52	up	up	ADP
fbem-3461	70	53	by	by	ADP
fbem-3461	70	54	celebrity	celebrity	NOUN
fbem-3461	70	55	artists	artist	NOUN
fbem-3461	70	56	and	and	CCONJ
fbem-3461	70	57	network	network	NOUN
fbem-3461	70	58	anchors	anchor	NOUN
fbem-3461	70	59	,	,	PUNCT
fbem-3461	70	60	counselling	counsel	VERB
fbem-3461	70	61	them	they	PRON
fbem-3461	70	62	to	to	PART
fbem-3461	70	63	set	set	VERB
fbem-3461	70	64	up	up	ADP
fbem-3461	70	65	accounts	account	NOUN
fbem-3461	70	66	in	in	ADP
fbem-3461	70	67	accordance	accordance	NOUN
fbem-3461	70	68	with	with	ADP
fbem-3461	70	69	the	the	DET
fbem-3461	70	70	law	law	NOUN
fbem-3461	70	71	and	and	CCONJ
fbem-3461	70	72	adopt	adopt	VERB
fbem-3461	70	73	the	the	DET
fbem-3461	70	74	check	check	NOUN
fbem-3461	70	75	and	and	CCONJ
fbem-3461	70	76	collect	collect	VERB
fbem-3461	70	77	method	method	NOUN
fbem-3461	70	78	and	and	CCONJ
fbem-3461	70	79	declare	declare	VERB
fbem-3461	70	80	taxes	taxis	NOUN
fbem-3461	70	81	.	.	PUNCT
fbem-3461	71	1	efforts	effort	NOUN
fbem-3461	71	2	should	should	AUX
fbem-3461	71	3	be	be	AUX
fbem-3461	71	4	made	make	VERB
fbem-3461	71	5	to	to	PART
fbem-3461	71	6	strengthen	strengthen	VERB
fbem-3461	71	7	the	the	DET
fbem-3461	71	8	tax	tax	NOUN
fbem-3461	71	9	management	management	NOUN
fbem-3461	71	10	of	of	ADP
fbem-3461	71	11	brokers	broker	NOUN
fbem-3461	71	12	and	and	CCONJ
fbem-3461	71	13	agents	agent	NOUN
fbem-3461	71	14	and	and	CCONJ
fbem-3461	71	15	related	related	ADJ
fbem-3461	71	16	producers	producer	NOUN
fbem-3461	71	17	.	.	PUNCT
fbem-3461	72	1	187	187	NUM
fbem-3461	72	2	4	4	NUM
fbem-3461	72	3	.	.	PUNCT
fbem-3461	73	1	china	china	PROPN
fbem-3461	73	2	's	's	PART
fbem-3461	73	3	new	new	ADJ
fbem-3461	73	4	business	business	NOUN
fbem-3461	73	5	enterprise	enterprise	NOUN
fbem-3461	73	6	development	development	NOUN
fbem-3461	73	7	of	of	ADP
fbem-3461	73	8	tax	tax	NOUN
fbem-3461	73	9	policy	policy	NOUN
fbem-3461	73	10	problems	problem	NOUN
fbem-3461	73	11	4.1	4.1	NUM
fbem-3461	73	12	.	.	PUNCT
fbem-3461	73	13	inadequate	inadequate	ADJ
fbem-3461	73	14	relevant	relevant	ADJ
fbem-3461	73	15	laws	law	NOUN
fbem-3461	73	16	and	and	CCONJ
fbem-3461	73	17	regulations	regulation	NOUN
fbem-3461	73	18	since	since	SCONJ
fbem-3461	73	19	the	the	DET
fbem-3461	73	20	labor	labor	NOUN
fbem-3461	73	21	relations	relation	NOUN
fbem-3461	73	22	of	of	ADP
fbem-3461	73	23	some	some	DET
fbem-3461	73	24	new	new	ADJ
fbem-3461	73	25	business	business	NOUN
fbem-3461	73	26	enterprises	enterprise	NOUN
fbem-3461	73	27	can	can	AUX
fbem-3461	73	28	not	not	PART
fbem-3461	73	29	be	be	AUX
fbem-3461	73	30	characterized	characterize	VERB
fbem-3461	73	31	at	at	ADP
fbem-3461	73	32	the	the	DET
fbem-3461	73	33	legal	legal	ADJ
fbem-3461	73	34	level	level	NOUN
fbem-3461	73	35	,	,	PUNCT
fbem-3461	73	36	it	it	PRON
fbem-3461	73	37	also	also	ADV
fbem-3461	73	38	leads	lead	VERB
fbem-3461	73	39	to	to	ADP
fbem-3461	73	40	a	a	DET
fbem-3461	73	41	series	series	NOUN
fbem-3461	73	42	of	of	ADP
fbem-3461	73	43	new	new	ADJ
fbem-3461	73	44	difficulties	difficulty	NOUN
fbem-3461	73	45	in	in	ADP
fbem-3461	73	46	taxation	taxation	NOUN
fbem-3461	73	47	.	.	PUNCT
fbem-3461	74	1	the	the	DET
fbem-3461	74	2	formulation	formulation	NOUN
fbem-3461	74	3	of	of	ADP
fbem-3461	74	4	relevant	relevant	ADJ
fbem-3461	74	5	tax	tax	NOUN
fbem-3461	74	6	laws	law	NOUN
fbem-3461	74	7	and	and	CCONJ
fbem-3461	74	8	regulations	regulation	NOUN
fbem-3461	74	9	and	and	CCONJ
fbem-3461	74	10	policies	policy	NOUN
fbem-3461	74	11	for	for	ADP
fbem-3461	74	12	new	new	ADJ
fbem-3461	74	13	business	business	NOUN
fbem-3461	74	14	enterprises	enterprise	NOUN
fbem-3461	74	15	,	,	PUNCT
fbem-3461	74	16	especially	especially	ADV
fbem-3461	74	17	the	the	DET
fbem-3461	74	18	platform	platform	NOUN
fbem-3461	74	19	economy	economy	NOUN
fbem-3461	74	20	,	,	PUNCT
fbem-3461	74	21	is	be	AUX
fbem-3461	74	22	lagging	lag	VERB
fbem-3461	74	23	behind	behind	ADV
fbem-3461	74	24	,	,	PUNCT
fbem-3461	74	25	and	and	CCONJ
fbem-3461	74	26	certain	certain	ADJ
fbem-3461	74	27	fields	field	NOUN
fbem-3461	74	28	are	be	AUX
fbem-3461	74	29	actually	actually	ADV
fbem-3461	74	30	developing	develop	VERB
fbem-3461	74	31	,	,	PUNCT
fbem-3461	74	32	but	but	CCONJ
fbem-3461	74	33	the	the	DET
fbem-3461	74	34	corresponding	correspond	VERB
fbem-3461	74	35	policies	policy	NOUN
fbem-3461	74	36	regulating	regulate	VERB
fbem-3461	74	37	employment	employment	NOUN
fbem-3461	74	38	are	be	AUX
fbem-3461	74	39	still	still	ADV
fbem-3461	74	40	blank	blank	ADJ
fbem-3461	74	41	.	.	PUNCT
fbem-3461	75	1	up	up	ADP
fbem-3461	75	2	to	to	ADP
fbem-3461	75	3	now	now	ADV
fbem-3461	75	4	,	,	PUNCT
fbem-3461	75	5	due	due	ADP
fbem-3461	75	6	to	to	ADP
fbem-3461	75	7	the	the	DET
fbem-3461	75	8	lack	lack	NOUN
fbem-3461	75	9	of	of	ADP
fbem-3461	75	10	existing	exist	VERB
fbem-3461	75	11	tax	tax	NOUN
fbem-3461	75	12	laws	law	NOUN
fbem-3461	75	13	and	and	CCONJ
fbem-3461	75	14	regulations	regulation	NOUN
fbem-3461	75	15	and	and	CCONJ
fbem-3461	75	16	policy	policy	NOUN
fbem-3461	75	17	documents	document	NOUN
fbem-3461	75	18	in	in	ADP
fbem-3461	75	19	china	china	PROPN
fbem-3461	75	20	,	,	PUNCT
fbem-3461	75	21	this	this	PRON
fbem-3461	75	22	has	have	AUX
fbem-3461	75	23	increased	increase	VERB
fbem-3461	75	24	the	the	DET
fbem-3461	75	25	difficulty	difficulty	NOUN
fbem-3461	75	26	for	for	ADP
fbem-3461	75	27	state	state	NOUN
fbem-3461	75	28	tax	tax	NOUN
fbem-3461	75	29	collection	collection	NOUN
fbem-3461	75	30	and	and	CCONJ
fbem-3461	75	31	organization	organization	NOUN
fbem-3461	75	32	organs	organ	NOUN
fbem-3461	75	33	at	at	ADP
fbem-3461	75	34	all	all	DET
fbem-3461	75	35	levels	level	NOUN
fbem-3461	75	36	to	to	PART
fbem-3461	75	37	implement	implement	VERB
fbem-3461	75	38	on	on	ADP
fbem-3461	75	39	the	the	DET
fbem-3461	75	40	ground	ground	NOUN
fbem-3461	75	41	.	.	PUNCT
fbem-3461	76	1	the	the	DET
fbem-3461	76	2	lack	lack	NOUN
fbem-3461	76	3	of	of	ADP
fbem-3461	76	4	perfect	perfect	ADJ
fbem-3461	76	5	laws	law	NOUN
fbem-3461	76	6	and	and	CCONJ
fbem-3461	76	7	regulations	regulation	NOUN
fbem-3461	76	8	as	as	ADP
fbem-3461	76	9	the	the	DET
fbem-3461	76	10	code	code	NOUN
fbem-3461	76	11	of	of	ADP
fbem-3461	76	12	employment	employment	NOUN
fbem-3461	76	13	of	of	ADP
fbem-3461	76	14	new	new	ADJ
fbem-3461	76	15	industry	industry	NOUN
fbem-3461	76	16	enterprises	enterprise	NOUN
fbem-3461	76	17	is	be	AUX
fbem-3461	76	18	not	not	PART
fbem-3461	76	19	conducive	conducive	ADJ
fbem-3461	76	20	to	to	ADP
fbem-3461	76	21	the	the	DET
fbem-3461	76	22	long	long	ADJ
fbem-3461	76	23	-	-	PUNCT
fbem-3461	76	24	term	term	NOUN
fbem-3461	76	25	and	and	CCONJ
fbem-3461	76	26	stable	stable	ADJ
fbem-3461	76	27	development	development	NOUN
fbem-3461	76	28	of	of	ADP
fbem-3461	76	29	new	new	ADJ
fbem-3461	76	30	industry	industry	NOUN
fbem-3461	76	31	economy	economy	NOUN
fbem-3461	76	32	.	.	PUNCT
fbem-3461	77	1	moreover	moreover	ADV
fbem-3461	77	2	,	,	PUNCT
fbem-3461	77	3	the	the	DET
fbem-3461	77	4	phenomenon	phenomenon	NOUN
fbem-3461	77	5	of	of	ADP
fbem-3461	77	6	tax	tax	NOUN
fbem-3461	77	7	evasion	evasion	NOUN
fbem-3461	77	8	by	by	ADP
fbem-3461	77	9	some	some	DET
fbem-3461	77	10	new	new	ADJ
fbem-3461	77	11	industry	industry	NOUN
fbem-3461	77	12	practitioners	practitioner	NOUN
fbem-3461	77	13	occurs	occur	VERB
fbem-3461	77	14	frequently	frequently	ADV
fbem-3461	77	15	,	,	PUNCT
fbem-3461	77	16	which	which	PRON
fbem-3461	77	17	directly	directly	ADV
fbem-3461	77	18	affects	affect	VERB
fbem-3461	77	19	the	the	DET
fbem-3461	77	20	order	order	NOUN
fbem-3461	77	21	of	of	ADP
fbem-3461	77	22	income	income	NOUN
fbem-3461	77	23	distribution	distribution	NOUN
fbem-3461	77	24	and	and	CCONJ
fbem-3461	77	25	fair	fair	ADJ
fbem-3461	77	26	distribution	distribution	NOUN
fbem-3461	77	27	.	.	PUNCT
fbem-3461	78	1	4.2	4.2	NUM
fbem-3461	78	2	.	.	PUNCT
fbem-3461	78	3	insufficient	insufficient	ADJ
fbem-3461	78	4	tax	tax	NOUN
fbem-3461	78	5	incentives	incentive	NOUN
fbem-3461	78	6	unlike	unlike	ADP
fbem-3461	78	7	traditional	traditional	ADJ
fbem-3461	78	8	enterprises	enterprise	NOUN
fbem-3461	78	9	,	,	PUNCT
fbem-3461	78	10	most	most	ADJ
fbem-3461	78	11	of	of	ADP
fbem-3461	78	12	the	the	DET
fbem-3461	78	13	new	new	ADJ
fbem-3461	78	14	business	business	NOUN
fbem-3461	78	15	enterprises	enterprise	NOUN
fbem-3461	78	16	rely	rely	VERB
fbem-3461	78	17	more	more	ADV
fbem-3461	78	18	on	on	ADP
fbem-3461	78	19	network	network	NOUN
fbem-3461	78	20	technology	technology	NOUN
fbem-3461	78	21	,	,	PUNCT
fbem-3461	78	22	which	which	PRON
fbem-3461	78	23	requires	require	VERB
fbem-3461	78	24	huge	huge	ADJ
fbem-3461	78	25	investment	investment	NOUN
fbem-3461	78	26	,	,	PUNCT
fbem-3461	78	27	and	and	CCONJ
fbem-3461	78	28	this	this	DET
fbem-3461	78	29	time	time	NOUN
fbem-3461	78	30	requires	require	VERB
fbem-3461	78	31	the	the	DET
fbem-3461	78	32	government	government	NOUN
fbem-3461	78	33	management	management	NOUN
fbem-3461	78	34	departments	department	NOUN
fbem-3461	78	35	to	to	PART
fbem-3461	78	36	guarantee	guarantee	VERB
fbem-3461	78	37	the	the	DET
fbem-3461	78	38	capital	capital	NOUN
fbem-3461	78	39	for	for	ADP
fbem-3461	78	40	the	the	DET
fbem-3461	78	41	development	development	NOUN
fbem-3461	78	42	of	of	ADP
fbem-3461	78	43	new	new	ADJ
fbem-3461	78	44	business	business	NOUN
fbem-3461	78	45	enterprises	enterprise	NOUN
fbem-3461	78	46	,	,	PUNCT
fbem-3461	78	47	and	and	CCONJ
fbem-3461	78	48	then	then	ADV
fbem-3461	78	49	play	play	VERB
fbem-3461	78	50	an	an	DET
fbem-3461	78	51	important	important	ADJ
fbem-3461	78	52	role	role	NOUN
fbem-3461	78	53	in	in	ADP
fbem-3461	78	54	promoting	promote	VERB
fbem-3461	78	55	them	they	PRON
fbem-3461	78	56	.	.	PUNCT
fbem-3461	79	1	according	accord	VERB
fbem-3461	79	2	to	to	ADP
fbem-3461	79	3	the	the	DET
fbem-3461	79	4	fiscal	fiscal	ADJ
fbem-3461	79	5	expenditure	expenditure	NOUN
fbem-3461	79	6	data	datum	NOUN
fbem-3461	79	7	,	,	PUNCT
fbem-3461	79	8	the	the	DET
fbem-3461	79	9	scale	scale	NOUN
fbem-3461	79	10	of	of	ADP
fbem-3461	79	11	china	china	PROPN
fbem-3461	79	12	's	's	PART
fbem-3461	79	13	fiscal	fiscal	ADJ
fbem-3461	79	14	expenditure	expenditure	NOUN
fbem-3461	79	15	on	on	ADP
fbem-3461	79	16	science	science	NOUN
fbem-3461	79	17	and	and	CCONJ
fbem-3461	79	18	technology	technology	NOUN
fbem-3461	79	19	and	and	CCONJ
fbem-3461	79	20	its	its	PRON
fbem-3461	79	21	proportion	proportion	NOUN
fbem-3461	79	22	in	in	ADP
fbem-3461	79	23	the	the	DET
fbem-3461	79	24	total	total	ADJ
fbem-3461	79	25	expenditure	expenditure	NOUN
fbem-3461	79	26	of	of	ADP
fbem-3461	79	27	the	the	DET
fbem-3461	79	28	national	national	ADJ
fbem-3461	79	29	economy	economy	NOUN
fbem-3461	79	30	reflect	reflect	VERB
fbem-3461	79	31	that	that	SCONJ
fbem-3461	79	32	such	such	ADJ
fbem-3461	79	33	expenditure	expenditure	NOUN
fbem-3461	79	34	is	be	AUX
fbem-3461	79	35	not	not	PART
fbem-3461	79	36	sufficient	sufficient	ADJ
fbem-3461	79	37	to	to	PART
fbem-3461	79	38	support	support	VERB
fbem-3461	79	39	the	the	DET
fbem-3461	79	40	positive	positive	ADJ
fbem-3461	79	41	guiding	guide	VERB
fbem-3461	79	42	role	role	NOUN
fbem-3461	79	43	of	of	ADP
fbem-3461	79	44	government	government	NOUN
fbem-3461	79	45	departments	department	NOUN
fbem-3461	79	46	on	on	ADP
fbem-3461	79	47	market	market	NOUN
fbem-3461	79	48	expectations	expectation	NOUN
fbem-3461	79	49	.	.	PUNCT
fbem-3461	80	1	moreover	moreover	ADV
fbem-3461	80	2	,	,	PUNCT
fbem-3461	80	3	the	the	DET
fbem-3461	80	4	tax	tax	NOUN
fbem-3461	80	5	policies	policy	NOUN
fbem-3461	80	6	for	for	ADP
fbem-3461	80	7	the	the	DET
fbem-3461	80	8	development	development	NOUN
fbem-3461	80	9	of	of	ADP
fbem-3461	80	10	new	new	ADJ
fbem-3461	80	11	business	business	NOUN
fbem-3461	80	12	enterprises	enterprise	NOUN
fbem-3461	80	13	are	be	AUX
fbem-3461	80	14	not	not	PART
fbem-3461	80	15	clearly	clearly	ADV
fbem-3461	80	16	distinguished	distinguish	VERB
fbem-3461	80	17	from	from	ADP
fbem-3461	80	18	those	those	PRON
fbem-3461	80	19	for	for	ADP
fbem-3461	80	20	other	other	ADJ
fbem-3461	80	21	high	high	ADJ
fbem-3461	80	22	-	-	PUNCT
fbem-3461	80	23	tech	tech	NOUN
fbem-3461	80	24	industries	industry	NOUN
fbem-3461	80	25	and	and	CCONJ
fbem-3461	80	26	small	small	ADJ
fbem-3461	80	27	and	and	CCONJ
fbem-3461	80	28	micro	micro	ADJ
fbem-3461	80	29	enterprises	enterprise	NOUN
fbem-3461	80	30	,	,	PUNCT
fbem-3461	80	31	thus	thus	ADV
fbem-3461	80	32	failing	fail	VERB
fbem-3461	80	33	to	to	PART
fbem-3461	80	34	realize	realize	VERB
fbem-3461	80	35	the	the	DET
fbem-3461	80	36	guiding	guiding	NOUN
fbem-3461	80	37	and	and	CCONJ
fbem-3461	80	38	motivating	motivating	NOUN
fbem-3461	80	39	effects	effect	NOUN
fbem-3461	80	40	of	of	ADP
fbem-3461	80	41	taxation	taxation	NOUN
fbem-3461	80	42	and	and	CCONJ
fbem-3461	80	43	reflecting	reflect	VERB
fbem-3461	80	44	the	the	DET
fbem-3461	80	45	special	special	ADJ
fbem-3461	80	46	tax	tax	NOUN
fbem-3461	80	47	preferential	preferential	ADJ
fbem-3461	80	48	strength	strength	NOUN
fbem-3461	80	49	.	.	PUNCT
fbem-3461	81	1	the	the	DET
fbem-3461	81	2	tax	tax	NOUN
fbem-3461	81	3	preferential	preferential	ADJ
fbem-3461	81	4	policies	policy	NOUN
fbem-3461	81	5	directly	directly	ADV
fbem-3461	81	6	for	for	ADP
fbem-3461	81	7	the	the	DET
fbem-3461	81	8	development	development	NOUN
fbem-3461	81	9	of	of	ADP
fbem-3461	81	10	new	new	ADJ
fbem-3461	81	11	industry	industry	NOUN
fbem-3461	81	12	enterprises	enterprise	NOUN
fbem-3461	81	13	are	be	AUX
fbem-3461	81	14	not	not	PART
fbem-3461	81	15	perfect	perfect	ADJ
fbem-3461	81	16	and	and	CCONJ
fbem-3461	81	17	comprehensive	comprehensive	ADJ
fbem-3461	81	18	,	,	PUNCT
fbem-3461	81	19	so	so	CCONJ
fbem-3461	81	20	it	it	PRON
fbem-3461	81	21	is	be	AUX
fbem-3461	81	22	conceivable	conceivable	ADJ
fbem-3461	81	23	that	that	SCONJ
fbem-3461	81	24	their	their	PRON
fbem-3461	81	25	indirect	indirect	ADJ
fbem-3461	81	26	policy	policy	NOUN
fbem-3461	81	27	effects	effect	NOUN
fbem-3461	81	28	are	be	AUX
fbem-3461	81	29	more	more	ADV
fbem-3461	81	30	limited	limited	ADJ
fbem-3461	81	31	,	,	PUNCT
fbem-3461	81	32	and	and	CCONJ
fbem-3461	81	33	the	the	DET
fbem-3461	81	34	tax	tax	NOUN
fbem-3461	81	35	preferences	preference	NOUN
fbem-3461	81	36	enjoyed	enjoy	VERB
fbem-3461	81	37	are	be	AUX
fbem-3461	81	38	not	not	PART
fbem-3461	81	39	strong	strong	ADJ
fbem-3461	81	40	enough	enough	ADV
fbem-3461	81	41	,	,	PUNCT
fbem-3461	81	42	and	and	CCONJ
fbem-3461	81	43	the	the	DET
fbem-3461	81	44	actual	actual	ADJ
fbem-3461	81	45	amount	amount	NOUN
fbem-3461	81	46	of	of	ADP
fbem-3461	81	47	tax	tax	NOUN
fbem-3461	81	48	relief	relief	NOUN
fbem-3461	81	49	is	be	AUX
fbem-3461	81	50	not	not	PART
fbem-3461	81	51	large	large	ADJ
fbem-3461	81	52	.	.	PUNCT
fbem-3461	82	1	in	in	ADP
fbem-3461	82	2	addition	addition	NOUN
fbem-3461	82	3	,	,	PUNCT
fbem-3461	82	4	the	the	DET
fbem-3461	82	5	economic	economic	ADJ
fbem-3461	82	6	development	development	NOUN
fbem-3461	82	7	of	of	ADP
fbem-3461	82	8	different	different	ADJ
fbem-3461	82	9	regions	region	NOUN
fbem-3461	82	10	is	be	AUX
fbem-3461	82	11	different	different	ADJ
fbem-3461	82	12	,	,	PUNCT
fbem-3461	82	13	and	and	CCONJ
fbem-3461	82	14	the	the	DET
fbem-3461	82	15	number	number	NOUN
fbem-3461	82	16	of	of	ADP
fbem-3461	82	17	new	new	ADJ
fbem-3461	82	18	business	business	NOUN
fbem-3461	82	19	enterprises	enterprise	NOUN
fbem-3461	82	20	as	as	ADV
fbem-3461	82	21	well	well	ADV
fbem-3461	82	22	as	as	ADP
fbem-3461	82	23	the	the	DET
fbem-3461	82	24	degree	degree	NOUN
fbem-3461	82	25	of	of	ADP
fbem-3461	82	26	development	development	NOUN
fbem-3461	82	27	varies	varie	NOUN
fbem-3461	82	28	.	.	PUNCT
fbem-3461	83	1	in	in	ADP
fbem-3461	83	2	regions	region	NOUN
fbem-3461	83	3	with	with	ADP
fbem-3461	83	4	inconsistent	inconsistent	ADJ
fbem-3461	83	5	levels	level	NOUN
fbem-3461	83	6	of	of	ADP
fbem-3461	83	7	digital	digital	ADJ
fbem-3461	83	8	economy	economy	NOUN
fbem-3461	83	9	development	development	NOUN
fbem-3461	83	10	,	,	PUNCT
fbem-3461	83	11	the	the	DET
fbem-3461	83	12	strength	strength	NOUN
fbem-3461	83	13	of	of	ADP
fbem-3461	83	14	the	the	DET
fbem-3461	83	15	role	role	NOUN
fbem-3461	83	16	of	of	ADP
fbem-3461	83	17	financial	financial	ADJ
fbem-3461	83	18	subsidies	subsidy	NOUN
fbem-3461	83	19	and	and	CCONJ
fbem-3461	83	20	tax	tax	NOUN
fbem-3461	83	21	concessions	concession	NOUN
fbem-3461	83	22	is	be	AUX
fbem-3461	83	23	different	different	ADJ
fbem-3461	83	24	,	,	PUNCT
fbem-3461	83	25	and	and	CCONJ
fbem-3461	83	26	thus	thus	ADV
fbem-3461	83	27	there	there	PRON
fbem-3461	83	28	are	be	VERB
fbem-3461	83	29	differences	difference	NOUN
fbem-3461	83	30	in	in	ADP
fbem-3461	83	31	the	the	DET
fbem-3461	83	32	guidance	guidance	NOUN
fbem-3461	83	33	and	and	CCONJ
fbem-3461	83	34	incentives	incentive	NOUN
fbem-3461	83	35	for	for	ADP
fbem-3461	83	36	enterprises	enterprise	NOUN
fbem-3461	83	37	.	.	PUNCT
fbem-3461	84	1	4.3	4.3	NUM
fbem-3461	84	2	.	.	PUNCT
fbem-3461	84	3	inadequate	inadequate	ADJ
fbem-3461	84	4	implementation	implementation	NOUN
fbem-3461	84	5	of	of	ADP
fbem-3461	84	6	tax	tax	NOUN
fbem-3461	84	7	policies	policy	NOUN
fbem-3461	84	8	the	the	DET
fbem-3461	84	9	implementation	implementation	NOUN
fbem-3461	84	10	of	of	ADP
fbem-3461	84	11	tax	tax	NOUN
fbem-3461	84	12	policies	policy	NOUN
fbem-3461	84	13	for	for	ADP
fbem-3461	84	14	the	the	DET
fbem-3461	84	15	development	development	NOUN
fbem-3461	84	16	of	of	ADP
fbem-3461	84	17	new	new	ADJ
fbem-3461	84	18	business	business	NOUN
fbem-3461	84	19	enterprises	enterprise	NOUN
fbem-3461	84	20	can	can	AUX
fbem-3461	84	21	not	not	PART
fbem-3461	84	22	keep	keep	VERB
fbem-3461	84	23	up	up	ADP
fbem-3461	84	24	with	with	ADP
fbem-3461	84	25	the	the	DET
fbem-3461	84	26	pace	pace	NOUN
fbem-3461	84	27	of	of	ADP
fbem-3461	84	28	policy	policy	NOUN
fbem-3461	84	29	updates	update	NOUN
fbem-3461	84	30	.	.	PUNCT
fbem-3461	85	1	the	the	DET
fbem-3461	85	2	specific	specific	ADJ
fbem-3461	85	3	content	content	NOUN
fbem-3461	85	4	of	of	ADP
fbem-3461	85	5	the	the	DET
fbem-3461	85	6	tax	tax	NOUN
fbem-3461	85	7	policy	policy	NOUN
fbem-3461	85	8	changes	change	NOUN
fbem-3461	85	9	quickly	quickly	ADV
fbem-3461	85	10	,	,	PUNCT
fbem-3461	85	11	and	and	CCONJ
fbem-3461	85	12	the	the	DET
fbem-3461	85	13	new	new	ADJ
fbem-3461	85	14	industry	industry	NOUN
fbem-3461	85	15	enterprises	enterprise	NOUN
fbem-3461	85	16	are	be	AUX
fbem-3461	85	17	often	often	ADV
fbem-3461	85	18	in	in	ADP
fbem-3461	85	19	the	the	DET
fbem-3461	85	20	initial	initial	ADJ
fbem-3461	85	21	stage	stage	NOUN
fbem-3461	85	22	,	,	PUNCT
fbem-3461	85	23	so	so	SCONJ
fbem-3461	85	24	they	they	PRON
fbem-3461	85	25	are	be	AUX
fbem-3461	85	26	not	not	PART
fbem-3461	85	27	particularly	particularly	ADV
fbem-3461	85	28	formal	formal	ADJ
fbem-3461	85	29	and	and	CCONJ
fbem-3461	85	30	objectively	objectively	ADV
fbem-3461	85	31	do	do	AUX
fbem-3461	85	32	not	not	PART
fbem-3461	85	33	have	have	VERB
fbem-3461	85	34	a	a	DET
fbem-3461	85	35	clear	clear	ADJ
fbem-3461	85	36	understanding	understanding	NOUN
fbem-3461	85	37	of	of	ADP
fbem-3461	85	38	the	the	DET
fbem-3461	85	39	tax	tax	NOUN
fbem-3461	85	40	policy	policy	NOUN
fbem-3461	85	41	.	.	PUNCT
fbem-3461	86	1	in	in	ADP
fbem-3461	86	2	addition	addition	NOUN
fbem-3461	86	3	,	,	PUNCT
fbem-3461	86	4	since	since	SCONJ
fbem-3461	86	5	most	most	ADJ
fbem-3461	86	6	of	of	ADP
fbem-3461	86	7	the	the	DET
fbem-3461	86	8	new	new	ADJ
fbem-3461	86	9	enterprises	enterprise	NOUN
fbem-3461	86	10	are	be	AUX
fbem-3461	86	11	still	still	ADV
fbem-3461	86	12	in	in	ADP
fbem-3461	86	13	the	the	DET
fbem-3461	86	14	initial	initial	ADJ
fbem-3461	86	15	stage	stage	NOUN
fbem-3461	86	16	,	,	PUNCT
fbem-3461	86	17	various	various	ADJ
fbem-3461	86	18	departments	department	NOUN
fbem-3461	86	19	have	have	AUX
fbem-3461	86	20	not	not	PART
fbem-3461	86	21	yet	yet	ADV
fbem-3461	86	22	formed	form	VERB
fbem-3461	86	23	a	a	DET
fbem-3461	86	24	perfect	perfect	ADJ
fbem-3461	86	25	and	and	CCONJ
fbem-3461	86	26	systematic	systematic	ADJ
fbem-3461	86	27	workflow	workflow	NOUN
fbem-3461	86	28	,	,	PUNCT
fbem-3461	86	29	which	which	PRON
fbem-3461	86	30	is	be	AUX
fbem-3461	86	31	also	also	ADV
fbem-3461	86	32	reflected	reflect	VERB
fbem-3461	86	33	in	in	ADP
fbem-3461	86	34	the	the	DET
fbem-3461	86	35	financial	financial	ADJ
fbem-3461	86	36	accounting	accounting	NOUN
fbem-3461	86	37	management	management	NOUN
fbem-3461	86	38	,	,	PUNCT
fbem-3461	86	39	making	make	VERB
fbem-3461	86	40	the	the	DET
fbem-3461	86	41	enterprises	enterprise	NOUN
fbem-3461	86	42	lack	lack	VERB
fbem-3461	86	43	the	the	DET
fbem-3461	86	44	ability	ability	NOUN
fbem-3461	86	45	to	to	PART
fbem-3461	86	46	make	make	VERB
fbem-3461	86	47	good	good	ADJ
fbem-3461	86	48	use	use	NOUN
fbem-3461	86	49	of	of	ADP
fbem-3461	86	50	the	the	DET
fbem-3461	86	51	government	government	NOUN
fbem-3461	86	52	's	's	PART
fbem-3461	86	53	tax	tax	NOUN
fbem-3461	86	54	preferential	preferential	ADJ
fbem-3461	86	55	policies	policy	NOUN
fbem-3461	86	56	.	.	PUNCT
fbem-3461	87	1	moreover	moreover	ADV
fbem-3461	87	2	,	,	PUNCT
fbem-3461	87	3	the	the	DET
fbem-3461	87	4	projects	project	NOUN
fbem-3461	87	5	and	and	CCONJ
fbem-3461	87	6	business	business	NOUN
fbem-3461	87	7	cycles	cycle	NOUN
fbem-3461	87	8	involved	involve	VERB
fbem-3461	87	9	in	in	ADP
fbem-3461	87	10	the	the	DET
fbem-3461	87	11	new	new	ADJ
fbem-3461	87	12	industry	industry	NOUN
fbem-3461	87	13	enterprises	enterprise	NOUN
fbem-3461	87	14	vary	vary	VERB
fbem-3461	87	15	in	in	ADP
fbem-3461	87	16	length	length	NOUN
fbem-3461	87	17	,	,	PUNCT
fbem-3461	87	18	and	and	CCONJ
fbem-3461	87	19	the	the	DET
fbem-3461	87	20	employed	employ	VERB
fbem-3461	87	21	personnel	personnel	NOUN
fbem-3461	87	22	may	may	AUX
fbem-3461	87	23	change	change	VERB
fbem-3461	87	24	at	at	ADP
fbem-3461	87	25	any	any	DET
fbem-3461	87	26	time	time	NOUN
fbem-3461	87	27	,	,	PUNCT
fbem-3461	87	28	so	so	SCONJ
fbem-3461	87	29	that	that	SCONJ
fbem-3461	87	30	the	the	DET
fbem-3461	87	31	tax	tax	NOUN
fbem-3461	87	32	policies	policy	NOUN
fbem-3461	87	33	for	for	ADP
fbem-3461	87	34	the	the	DET
fbem-3461	87	35	implementation	implementation	NOUN
fbem-3461	87	36	of	of	ADP
fbem-3461	87	37	the	the	DET
fbem-3461	87	38	taxation	taxation	NOUN
fbem-3461	87	39	are	be	AUX
fbem-3461	87	40	more	more	ADV
fbem-3461	87	41	variable	variable	ADJ
fbem-3461	87	42	,	,	PUNCT
fbem-3461	87	43	which	which	PRON
fbem-3461	87	44	makes	make	VERB
fbem-3461	87	45	it	it	PRON
fbem-3461	87	46	more	more	ADV
fbem-3461	87	47	necessary	necessary	ADJ
fbem-3461	87	48	for	for	SCONJ
fbem-3461	87	49	the	the	DET
fbem-3461	87	50	government	government	NOUN
fbem-3461	87	51	's	's	PART
fbem-3461	87	52	taxation	taxation	NOUN
fbem-3461	87	53	policies	policy	NOUN
fbem-3461	87	54	to	to	PART
fbem-3461	87	55	help	help	VERB
fbem-3461	87	56	multiple	multiple	ADJ
fbem-3461	87	57	parties	party	NOUN
fbem-3461	87	58	.	.	PUNCT
fbem-3461	88	1	4.4	4.4	NUM
fbem-3461	88	2	.	.	PUNCT
fbem-3461	88	3	insufficient	insufficient	ADJ
fbem-3461	88	4	tax	tax	NOUN
fbem-3461	88	5	collection	collection	NOUN
fbem-3461	88	6	and	and	CCONJ
fbem-3461	88	7	management	management	NOUN
fbem-3461	88	8	the	the	DET
fbem-3461	88	9	concept	concept	NOUN
fbem-3461	88	10	of	of	ADP
fbem-3461	88	11	tax	tax	NOUN
fbem-3461	88	12	collection	collection	NOUN
fbem-3461	88	13	and	and	CCONJ
fbem-3461	88	14	management	management	NOUN
fbem-3461	88	15	of	of	ADP
fbem-3461	88	16	new	new	ADJ
fbem-3461	88	17	business	business	NOUN
fbem-3461	88	18	economy	economy	NOUN
fbem-3461	88	19	is	be	AUX
fbem-3461	88	20	not	not	PART
fbem-3461	88	21	yet	yet	ADV
fbem-3461	88	22	perfect	perfect	ADJ
fbem-3461	88	23	.	.	PUNCT
fbem-3461	89	1	some	some	DET
fbem-3461	89	2	regions	region	NOUN
fbem-3461	89	3	regard	regard	VERB
fbem-3461	89	4	the	the	DET
fbem-3461	89	5	new	new	ADJ
fbem-3461	89	6	business	business	NOUN
fbem-3461	89	7	economy	economy	NOUN
fbem-3461	89	8	as	as	ADP
fbem-3461	89	9	a	a	DET
fbem-3461	89	10	new	new	ADJ
fbem-3461	89	11	economic	economic	ADJ
fbem-3461	89	12	growth	growth	NOUN
fbem-3461	89	13	point	point	NOUN
fbem-3461	89	14	and	and	CCONJ
fbem-3461	89	15	do	do	AUX
fbem-3461	89	16	not	not	PART
fbem-3461	89	17	recognize	recognize	VERB
fbem-3461	89	18	the	the	DET
fbem-3461	89	19	authenticity	authenticity	NOUN
fbem-3461	89	20	of	of	ADP
fbem-3461	89	21	enterprises	enterprise	NOUN
fbem-3461	89	22	,	,	PUNCT
fbem-3461	89	23	and	and	CCONJ
fbem-3461	89	24	the	the	DET
fbem-3461	89	25	taxation	taxation	NOUN
fbem-3461	89	26	authorities	authority	NOUN
fbem-3461	89	27	lack	lack	VERB
fbem-3461	89	28	experience	experience	NOUN
fbem-3461	89	29	in	in	ADP
fbem-3461	89	30	the	the	DET
fbem-3461	89	31	management	management	NOUN
fbem-3461	89	32	of	of	ADP
fbem-3461	89	33	new	new	ADJ
fbem-3461	89	34	business	business	NOUN
fbem-3461	89	35	market	market	NOUN
fbem-3461	89	36	entities	entity	NOUN
fbem-3461	89	37	.	.	PUNCT
fbem-3461	90	1	it	it	PRON
fbem-3461	90	2	is	be	AUX
fbem-3461	90	3	difficult	difficult	ADJ
fbem-3461	90	4	for	for	SCONJ
fbem-3461	90	5	tax	tax	NOUN
fbem-3461	90	6	officers	officer	NOUN
fbem-3461	90	7	to	to	PART
fbem-3461	90	8	change	change	VERB
fbem-3461	90	9	the	the	DET
fbem-3461	90	10	concept	concept	NOUN
fbem-3461	90	11	and	and	CCONJ
fbem-3461	90	12	means	mean	NOUN
fbem-3461	90	13	of	of	ADP
fbem-3461	90	14	tax	tax	NOUN
fbem-3461	90	15	collection	collection	NOUN
fbem-3461	90	16	and	and	CCONJ
fbem-3461	90	17	management	management	NOUN
fbem-3461	90	18	in	in	ADP
fbem-3461	90	19	time	time	NOUN
fbem-3461	90	20	,	,	PUNCT
fbem-3461	90	21	which	which	PRON
fbem-3461	90	22	is	be	AUX
fbem-3461	90	23	mainly	mainly	ADV
fbem-3461	90	24	manifested	manifest	VERB
fbem-3461	90	25	in	in	ADP
fbem-3461	90	26	the	the	DET
fbem-3461	90	27	lack	lack	NOUN
fbem-3461	90	28	of	of	ADP
fbem-3461	90	29	monitoring	monitoring	NOUN
fbem-3461	90	30	and	and	CCONJ
fbem-3461	90	31	auditing	auditing	NOUN
fbem-3461	90	32	in	in	ADP
fbem-3461	90	33	practical	practical	ADJ
fbem-3461	90	34	sense	sense	NOUN
fbem-3461	90	35	,	,	PUNCT
fbem-3461	90	36	and	and	CCONJ
fbem-3461	90	37	some	some	DET
fbem-3461	90	38	companies	company	NOUN
fbem-3461	90	39	fish	fish	VERB
fbem-3461	90	40	in	in	ADP
fbem-3461	90	41	troubled	troubled	ADJ
fbem-3461	90	42	waters	water	NOUN
fbem-3461	90	43	and	and	CCONJ
fbem-3461	90	44	conduct	conduct	VERB
fbem-3461	90	45	false	false	ADJ
fbem-3461	90	46	work	work	NOUN
fbem-3461	90	47	business	business	NOUN
fbem-3461	90	48	to	to	PART
fbem-3461	90	49	obtain	obtain	VERB
fbem-3461	90	50	tax	tax	NOUN
fbem-3461	90	51	.	.	PUNCT
fbem-3461	91	1	along	along	ADP
fbem-3461	91	2	with	with	ADP
fbem-3461	91	3	the	the	DET
fbem-3461	91	4	problems	problem	NOUN
fbem-3461	91	5	of	of	ADP
fbem-3461	91	6	irregular	irregular	ADJ
fbem-3461	91	7	employment	employment	NOUN
fbem-3461	91	8	and	and	CCONJ
fbem-3461	91	9	tax	tax	NOUN
fbem-3461	91	10	evasion	evasion	NOUN
fbem-3461	91	11	,	,	PUNCT
fbem-3461	91	12	this	this	PRON
fbem-3461	91	13	also	also	ADV
fbem-3461	91	14	hurts	hurt	VERB
fbem-3461	91	15	the	the	DET
fbem-3461	91	16	long	long	ADJ
fbem-3461	91	17	-	-	PUNCT
fbem-3461	91	18	term	term	NOUN
fbem-3461	91	19	development	development	NOUN
fbem-3461	91	20	of	of	ADP
fbem-3461	91	21	new	new	ADJ
fbem-3461	91	22	business	business	NOUN
fbem-3461	91	23	enterprises	enterprise	NOUN
fbem-3461	91	24	.	.	PUNCT
fbem-3461	92	1	influenced	influence	VERB
fbem-3461	92	2	by	by	ADP
fbem-3461	92	3	traditional	traditional	ADJ
fbem-3461	92	4	experience	experience	NOUN
fbem-3461	92	5	,	,	PUNCT
fbem-3461	92	6	some	some	DET
fbem-3461	92	7	regional	regional	ADJ
fbem-3461	92	8	tax	tax	NOUN
fbem-3461	92	9	authorities	authority	NOUN
fbem-3461	92	10	still	still	ADV
fbem-3461	92	11	have	have	VERB
fbem-3461	92	12	incomplete	incomplete	ADJ
fbem-3461	92	13	understanding	understanding	NOUN
fbem-3461	92	14	of	of	ADP
fbem-3461	92	15	the	the	DET
fbem-3461	92	16	new	new	ADJ
fbem-3461	92	17	economy	economy	NOUN
fbem-3461	92	18	and	and	CCONJ
fbem-3461	92	19	new	new	ADJ
fbem-3461	92	20	industry	industry	NOUN
fbem-3461	92	21	,	,	PUNCT
fbem-3461	92	22	and	and	CCONJ
fbem-3461	92	23	the	the	DET
fbem-3461	92	24	originally	originally	ADV
fbem-3461	92	25	implemented	implement	VERB
fbem-3461	92	26	tax	tax	NOUN
fbem-3461	92	27	collection	collection	NOUN
fbem-3461	92	28	methods	method	NOUN
fbem-3461	92	29	and	and	CCONJ
fbem-3461	92	30	means	mean	NOUN
fbem-3461	92	31	are	be	AUX
fbem-3461	92	32	difficult	difficult	ADJ
fbem-3461	92	33	to	to	PART
fbem-3461	92	34	be	be	AUX
fbem-3461	92	35	applied	apply	VERB
fbem-3461	92	36	to	to	ADP
fbem-3461	92	37	the	the	DET
fbem-3461	92	38	new	new	ADJ
fbem-3461	92	39	development	development	NOUN
fbem-3461	92	40	situation	situation	NOUN
fbem-3461	92	41	,	,	PUNCT
fbem-3461	92	42	and	and	CCONJ
fbem-3461	92	43	risk	risk	NOUN
fbem-3461	92	44	prevention	prevention	NOUN
fbem-3461	92	45	is	be	AUX
fbem-3461	92	46	also	also	ADV
fbem-3461	92	47	neglected	neglect	VERB
fbem-3461	92	48	.	.	PUNCT
fbem-3461	93	1	the	the	DET
fbem-3461	93	2	tax	tax	NOUN
fbem-3461	93	3	collection	collection	NOUN
fbem-3461	93	4	and	and	CCONJ
fbem-3461	93	5	administration	administration	NOUN
fbem-3461	93	6	mechanism	mechanism	NOUN
fbem-3461	93	7	of	of	ADP
fbem-3461	93	8	the	the	DET
fbem-3461	93	9	new	new	ADJ
fbem-3461	93	10	economy	economy	NOUN
fbem-3461	93	11	needs	need	VERB
fbem-3461	93	12	to	to	PART
fbem-3461	93	13	be	be	AUX
fbem-3461	93	14	improved	improve	VERB
fbem-3461	93	15	.	.	PUNCT
fbem-3461	94	1	at	at	ADP
fbem-3461	94	2	present	present	ADJ
fbem-3461	94	3	,	,	PUNCT
fbem-3461	94	4	it	it	PRON
fbem-3461	94	5	is	be	AUX
fbem-3461	94	6	difficult	difficult	ADJ
fbem-3461	94	7	for	for	SCONJ
fbem-3461	94	8	the	the	DET
fbem-3461	94	9	taxation	taxation	NOUN
fbem-3461	94	10	authorities	authority	NOUN
fbem-3461	94	11	to	to	PART
fbem-3461	94	12	grasp	grasp	VERB
fbem-3461	94	13	the	the	DET
fbem-3461	94	14	tax	tax	NOUN
fbem-3461	94	15	-	-	PUNCT
fbem-3461	94	16	related	relate	VERB
fbem-3461	94	17	information	information	NOUN
fbem-3461	94	18	data	datum	NOUN
fbem-3461	94	19	related	relate	VERB
fbem-3461	94	20	to	to	ADP
fbem-3461	94	21	the	the	DET
fbem-3461	94	22	new	new	ADJ
fbem-3461	94	23	economy	economy	NOUN
fbem-3461	94	24	market	market	NOUN
fbem-3461	94	25	players	player	NOUN
fbem-3461	94	26	in	in	ADP
fbem-3461	94	27	a	a	DET
fbem-3461	94	28	timely	timely	ADJ
fbem-3461	94	29	and	and	CCONJ
fbem-3461	94	30	accurate	accurate	ADJ
fbem-3461	94	31	manner	manner	NOUN
fbem-3461	94	32	,	,	PUNCT
fbem-3461	94	33	and	and	CCONJ
fbem-3461	94	34	it	it	PRON
fbem-3461	94	35	is	be	AUX
fbem-3461	94	36	difficult	difficult	ADJ
fbem-3461	94	37	to	to	PART
fbem-3461	94	38	achieve	achieve	VERB
fbem-3461	94	39	in	in	ADP
fbem-3461	94	40	-	-	PUNCT
fbem-3461	94	41	depth	depth	NOUN
fbem-3461	94	42	supervision	supervision	NOUN
fbem-3461	94	43	of	of	ADP
fbem-3461	94	44	the	the	DET
fbem-3461	94	45	new	new	ADJ
fbem-3461	94	46	industry	industry	NOUN
fbem-3461	94	47	enterprises	enterprise	NOUN
fbem-3461	94	48	.	.	PUNCT
fbem-3461	95	1	new	new	ADJ
fbem-3461	95	2	industry	industry	NOUN
fbem-3461	95	3	enterprises	enterprise	NOUN
fbem-3461	95	4	,	,	PUNCT
fbem-3461	95	5	especially	especially	ADV
fbem-3461	95	6	internet	internet	NOUN
fbem-3461	95	7	enterprises	enterprise	NOUN
fbem-3461	95	8	,	,	PUNCT
fbem-3461	95	9	have	have	VERB
fbem-3461	95	10	the	the	DET
fbem-3461	95	11	characteristic	characteristic	NOUN
fbem-3461	95	12	of	of	ADP
fbem-3461	95	13	strong	strong	ADJ
fbem-3461	95	14	indirectness	indirectness	NOUN
fbem-3461	95	15	of	of	ADP
fbem-3461	95	16	transactions	transaction	NOUN
fbem-3461	95	17	,	,	PUNCT
fbem-3461	95	18	and	and	CCONJ
fbem-3461	95	19	such	such	ADJ
fbem-3461	95	20	transaction	transaction	NOUN
fbem-3461	95	21	process	process	NOUN
fbem-3461	95	22	itself	itself	PRON
fbem-3461	95	23	is	be	AUX
fbem-3461	95	24	difficult	difficult	ADJ
fbem-3461	95	25	to	to	PART
fbem-3461	95	26	track	track	VERB
fbem-3461	95	27	,	,	PUNCT
fbem-3461	95	28	which	which	PRON
fbem-3461	95	29	increases	increase	VERB
fbem-3461	95	30	the	the	DET
fbem-3461	95	31	difficulty	difficulty	NOUN
fbem-3461	95	32	of	of	ADP
fbem-3461	95	33	supervision	supervision	NOUN
fbem-3461	95	34	by	by	ADP
fbem-3461	95	35	taxation	taxation	NOUN
fbem-3461	95	36	authorities	authority	NOUN
fbem-3461	95	37	.	.	PUNCT
fbem-3461	96	1	5	5	X
fbem-3461	96	2	.	.	X
fbem-3461	96	3	suggestions	suggestion	NOUN
fbem-3461	96	4	for	for	ADP
fbem-3461	96	5	improving	improve	VERB
fbem-3461	96	6	the	the	DET
fbem-3461	96	7	tax	tax	NOUN
fbem-3461	96	8	policy	policy	NOUN
fbem-3461	96	9	for	for	ADP
fbem-3461	96	10	the	the	DET
fbem-3461	96	11	development	development	NOUN
fbem-3461	96	12	of	of	ADP
fbem-3461	96	13	new	new	ADJ
fbem-3461	96	14	business	business	NOUN
fbem-3461	96	15	enterprises	enterprise	NOUN
fbem-3461	96	16	in	in	ADP
fbem-3461	96	17	china	china	PROPN
fbem-3461	96	18	5.1	5.1	NUM
fbem-3461	96	19	.	.	PUNCT
fbem-3461	97	1	improve	improve	VERB
fbem-3461	97	2	relevant	relevant	ADJ
fbem-3461	97	3	laws	law	NOUN
fbem-3461	97	4	and	and	CCONJ
fbem-3461	97	5	regulations	regulation	NOUN
fbem-3461	97	6	the	the	DET
fbem-3461	97	7	perfection	perfection	NOUN
fbem-3461	97	8	of	of	ADP
fbem-3461	97	9	taxation	taxation	NOUN
fbem-3461	97	10	policy	policy	NOUN
fbem-3461	97	11	on	on	ADP
fbem-3461	97	12	employment	employment	NOUN
fbem-3461	97	13	regulation	regulation	NOUN
fbem-3461	97	14	of	of	ADP
fbem-3461	97	15	new	new	ADJ
fbem-3461	97	16	industry	industry	NOUN
fbem-3461	97	17	enterprises	enterprise	NOUN
fbem-3461	97	18	needs	need	VERB
fbem-3461	97	19	relevant	relevant	ADJ
fbem-3461	97	20	supporting	support	VERB
fbem-3461	97	21	legal	legal	ADJ
fbem-3461	97	22	policies	policy	NOUN
fbem-3461	97	23	as	as	ADP
fbem-3461	97	24	the	the	DET
fbem-3461	97	25	foundation	foundation	NOUN
fbem-3461	97	26	.	.	PUNCT
fbem-3461	98	1	the	the	DET
fbem-3461	98	2	government	government	NOUN
fbem-3461	98	3	needs	need	VERB
fbem-3461	98	4	to	to	PART
fbem-3461	98	5	introduce	introduce	VERB
fbem-3461	98	6	formal	formal	ADJ
fbem-3461	98	7	legal	legal	ADJ
fbem-3461	98	8	documents	document	NOUN
fbem-3461	98	9	according	accord	VERB
fbem-3461	98	10	to	to	ADP
fbem-3461	98	11	the	the	DET
fbem-3461	98	12	current	current	ADJ
fbem-3461	98	13	situation	situation	NOUN
fbem-3461	98	14	of	of	ADP
fbem-3461	98	15	the	the	DET
fbem-3461	98	16	development	development	NOUN
fbem-3461	98	17	of	of	ADP
fbem-3461	98	18	new	new	ADJ
fbem-3461	98	19	industry	industry	NOUN
fbem-3461	98	20	enterprises	enterprise	NOUN
fbem-3461	98	21	in	in	ADP
fbem-3461	98	22	the	the	DET
fbem-3461	98	23	region	region	NOUN
fbem-3461	98	24	,	,	PUNCT
fbem-3461	98	25	and	and	CCONJ
fbem-3461	98	26	regulate	regulate	VERB
fbem-3461	98	27	the	the	DET
fbem-3461	98	28	behavior	behavior	NOUN
fbem-3461	98	29	of	of	ADP
fbem-3461	98	30	the	the	DET
fbem-3461	98	31	government	government	NOUN
fbem-3461	98	32	in	in	ADP
fbem-3461	98	33	implementing	implement	VERB
fbem-3461	98	34	relevant	relevant	ADJ
fbem-3461	98	35	policies	policy	NOUN
fbem-3461	98	36	from	from	ADP
fbem-3461	98	37	the	the	DET
fbem-3461	98	38	level	level	NOUN
fbem-3461	98	39	of	of	ADP
fbem-3461	98	40	legal	legal	ADJ
fbem-3461	98	41	system	system	NOUN
fbem-3461	98	42	.	.	PUNCT
fbem-3461	99	1	it	it	PRON
fbem-3461	99	2	is	be	AUX
fbem-3461	99	3	also	also	ADV
fbem-3461	99	4	necessary	necessary	ADJ
fbem-3461	99	5	to	to	PART
fbem-3461	99	6	have	have	VERB
fbem-3461	99	7	explicit	explicit	ADJ
fbem-3461	99	8	legal	legal	ADJ
fbem-3461	99	9	requirements	requirement	NOUN
fbem-3461	99	10	for	for	ADP
fbem-3461	99	11	the	the	DET
fbem-3461	99	12	categorization	categorization	NOUN
fbem-3461	99	13	of	of	ADP
fbem-3461	99	14	new	new	ADJ
fbem-3461	99	15	business	business	NOUN
fbem-3461	99	16	enterprises	enterprise	NOUN
fbem-3461	99	17	of	of	ADP
fbem-3461	99	18	the	the	DET
fbem-3461	99	19	new	new	ADJ
fbem-3461	99	20	economy	economy	NOUN
fbem-3461	99	21	and	and	CCONJ
fbem-3461	99	22	the	the	DET
fbem-3461	99	23	determination	determination	NOUN
fbem-3461	99	24	of	of	ADP
fbem-3461	99	25	the	the	DET
fbem-3461	99	26	nature	nature	NOUN
fbem-3461	99	27	of	of	ADP
fbem-3461	99	28	economic	economic	ADJ
fbem-3461	99	29	income	income	NOUN
fbem-3461	99	30	,	,	PUNCT
fbem-3461	99	31	to	to	PART
fbem-3461	99	32	determine	determine	VERB
fbem-3461	99	33	each	each	DET
fbem-3461	99	34	work	work	NOUN
fbem-3461	99	35	business	business	NOUN
fbem-3461	99	36	activity	activity	NOUN
fbem-3461	99	37	where	where	SCONJ
fbem-3461	99	38	contradictory	contradictory	ADJ
fbem-3461	99	39	arguments	argument	NOUN
fbem-3461	99	40	exist	exist	VERB
fbem-3461	99	41	,	,	PUNCT
fbem-3461	99	42	and	and	CCONJ
fbem-3461	99	43	to	to	PART
fbem-3461	99	44	precisely	precisely	ADV
fbem-3461	99	45	delineate	delineate	VERB
fbem-3461	99	46	different	different	ADJ
fbem-3461	99	47	tax	tax	NOUN
fbem-3461	99	48	-	-	PUNCT
fbem-3461	99	49	paying	pay	VERB
fbem-3461	99	50	subjects	subject	NOUN
fbem-3461	99	51	.	.	PUNCT
fbem-3461	100	1	as	as	SCONJ
fbem-3461	100	2	the	the	DET
fbem-3461	100	3	development	development	NOUN
fbem-3461	100	4	of	of	ADP
fbem-3461	100	5	new	new	ADJ
fbem-3461	100	6	economy	economy	NOUN
fbem-3461	100	7	in	in	ADP
fbem-3461	100	8	each	each	DET
fbem-3461	100	9	region	region	NOUN
fbem-3461	100	10	is	be	AUX
fbem-3461	100	11	in	in	ADP
fbem-3461	100	12	different	different	ADJ
fbem-3461	100	13	progress	progress	NOUN
fbem-3461	100	14	,	,	PUNCT
fbem-3461	100	15	it	it	PRON
fbem-3461	100	16	is	be	AUX
fbem-3461	100	17	necessary	necessary	ADJ
fbem-3461	100	18	to	to	PART
fbem-3461	100	19	set	set	VERB
fbem-3461	100	20	targeted	target	VERB
fbem-3461	100	21	regulations	regulation	NOUN
fbem-3461	100	22	and	and	CCONJ
fbem-3461	100	23	standards	standard	NOUN
fbem-3461	100	24	for	for	ADP
fbem-3461	100	25	different	different	ADJ
fbem-3461	100	26	regions	region	NOUN
fbem-3461	100	27	,	,	PUNCT
fbem-3461	100	28	follow	follow	VERB
fbem-3461	100	29	the	the	DET
fbem-3461	100	30	rules	rule	NOUN
fbem-3461	100	31	of	of	ADP
fbem-3461	100	32	territorial	territorial	ADJ
fbem-3461	100	33	comprehensive	comprehensive	ADJ
fbem-3461	100	34	management	management	NOUN
fbem-3461	100	35	standards	standard	NOUN
fbem-3461	100	36	,	,	PUNCT
fbem-3461	100	37	and	and	CCONJ
fbem-3461	100	38	solve	solve	VERB
fbem-3461	100	39	tax	tax	NOUN
fbem-3461	100	40	conflicts	conflict	NOUN
fbem-3461	100	41	taking	take	VERB
fbem-3461	100	42	into	into	ADP
fbem-3461	100	43	188	188	NUM
fbem-3461	100	44	account	account	NOUN
fbem-3461	100	45	fairness	fairness	NOUN
fbem-3461	100	46	and	and	CCONJ
fbem-3461	100	47	efficiency	efficiency	NOUN
fbem-3461	100	48	.	.	PUNCT
fbem-3461	101	1	at	at	ADP
fbem-3461	101	2	the	the	DET
fbem-3461	101	3	same	same	ADJ
fbem-3461	101	4	time	time	NOUN
fbem-3461	101	5	,	,	PUNCT
fbem-3461	101	6	we	we	PRON
fbem-3461	101	7	should	should	AUX
fbem-3461	101	8	go	go	VERB
fbem-3461	101	9	through	through	ADP
fbem-3461	101	10	the	the	DET
fbem-3461	101	11	legislation	legislation	NOUN
fbem-3461	101	12	or	or	CCONJ
fbem-3461	101	13	determine	determine	VERB
fbem-3461	101	14	the	the	DET
fbem-3461	101	15	administrative	administrative	ADJ
fbem-3461	101	16	laws	law	NOUN
fbem-3461	101	17	and	and	CCONJ
fbem-3461	101	18	regulations	regulation	NOUN
fbem-3461	101	19	and	and	CCONJ
fbem-3461	101	20	other	other	ADJ
fbem-3461	101	21	modes	mode	NOUN
fbem-3461	101	22	to	to	PART
fbem-3461	101	23	determine	determine	VERB
fbem-3461	101	24	the	the	DET
fbem-3461	101	25	legal	legal	ADJ
fbem-3461	101	26	and	and	CCONJ
fbem-3461	101	27	regulatory	regulatory	ADJ
fbem-3461	101	28	characteristics	characteristic	NOUN
fbem-3461	101	29	attributes	attribute	NOUN
fbem-3461	101	30	and	and	CCONJ
fbem-3461	101	31	legal	legal	ADJ
fbem-3461	101	32	responsibilities	responsibility	NOUN
fbem-3461	101	33	and	and	CCONJ
fbem-3461	101	34	legal	legal	ADJ
fbem-3461	101	35	obligations	obligation	NOUN
fbem-3461	101	36	of	of	ADP
fbem-3461	101	37	different	different	ADJ
fbem-3461	101	38	actors	actor	NOUN
fbem-3461	101	39	and	and	CCONJ
fbem-3461	101	40	different	different	ADJ
fbem-3461	101	41	demeanor	demeanor	NOUN
fbem-3461	101	42	,	,	PUNCT
fbem-3461	101	43	to	to	PART
fbem-3461	101	44	supply	supply	VERB
fbem-3461	101	45	the	the	DET
fbem-3461	101	46	reference	reference	NOUN
fbem-3461	101	47	basis	basis	NOUN
fbem-3461	101	48	for	for	SCONJ
fbem-3461	101	49	the	the	DET
fbem-3461	101	50	supervision	supervision	NOUN
fbem-3461	101	51	and	and	CCONJ
fbem-3461	101	52	comprehensive	comprehensive	ADJ
fbem-3461	101	53	management	management	NOUN
fbem-3461	101	54	function	function	NOUN
fbem-3461	101	55	departments	department	NOUN
fbem-3461	101	56	to	to	PART
fbem-3461	101	57	determine	determine	VERB
fbem-3461	101	58	the	the	DET
fbem-3461	101	59	supervision	supervision	NOUN
fbem-3461	101	60	and	and	CCONJ
fbem-3461	101	61	comprehensive	comprehensive	ADJ
fbem-3461	101	62	management	management	NOUN
fbem-3461	101	63	,	,	PUNCT
fbem-3461	101	64	also	also	ADV
fbem-3461	101	65	for	for	SCONJ
fbem-3461	101	66	the	the	DET
fbem-3461	101	67	operation	operation	NOUN
fbem-3461	101	68	and	and	CCONJ
fbem-3461	101	69	management	management	NOUN
fbem-3461	101	70	staff	staff	NOUN
fbem-3461	101	71	to	to	PART
fbem-3461	101	72	draw	draw	VERB
fbem-3461	101	73	the	the	DET
fbem-3461	101	74	red	red	ADJ
fbem-3461	101	75	line	line	NOUN
fbem-3461	101	76	of	of	ADP
fbem-3461	101	77	laws	law	NOUN
fbem-3461	101	78	and	and	CCONJ
fbem-3461	101	79	regulations	regulation	NOUN
fbem-3461	101	80	,	,	PUNCT
fbem-3461	101	81	and	and	CCONJ
fbem-3461	101	82	give	give	VERB
fbem-3461	101	83	full	full	ADJ
fbem-3461	101	84	play	play	NOUN
fbem-3461	101	85	to	to	ADP
fbem-3461	101	86	the	the	DET
fbem-3461	101	87	role	role	NOUN
fbem-3461	101	88	of	of	ADP
fbem-3461	101	89	taxation	taxation	NOUN
fbem-3461	101	90	,	,	PUNCT
fbem-3461	101	91	market	market	NOUN
fbem-3461	101	92	supervision	supervision	NOUN
fbem-3461	101	93	and	and	CCONJ
fbem-3461	101	94	other	other	ADJ
fbem-3461	101	95	departments	department	NOUN
fbem-3461	101	96	.	.	PUNCT
fbem-3461	102	1	5.2	5.2	NUM
fbem-3461	102	2	.	.	PUNCT
fbem-3461	103	1	increase	increase	VERB
fbem-3461	103	2	tax	tax	NOUN
fbem-3461	103	3	incentives	incentive	NOUN
fbem-3461	103	4	new	new	ADJ
fbem-3461	103	5	industry	industry	NOUN
fbem-3461	103	6	enterprises	enterprise	NOUN
fbem-3461	103	7	need	need	VERB
fbem-3461	103	8	government	government	NOUN
fbem-3461	103	9	financial	financial	ADJ
fbem-3461	103	10	support	support	NOUN
fbem-3461	103	11	for	for	ADP
fbem-3461	103	12	their	their	PRON
fbem-3461	103	13	development	development	NOUN
fbem-3461	103	14	,	,	PUNCT
fbem-3461	103	15	so	so	SCONJ
fbem-3461	103	16	as	as	SCONJ
fbem-3461	103	17	to	to	PART
fbem-3461	103	18	play	play	VERB
fbem-3461	103	19	a	a	DET
fbem-3461	103	20	key	key	ADJ
fbem-3461	103	21	role	role	NOUN
fbem-3461	103	22	in	in	ADP
fbem-3461	103	23	promoting	promote	VERB
fbem-3461	103	24	,	,	PUNCT
fbem-3461	103	25	but	but	CCONJ
fbem-3461	103	26	the	the	DET
fbem-3461	103	27	scale	scale	NOUN
fbem-3461	103	28	of	of	ADP
fbem-3461	103	29	china	china	PROPN
fbem-3461	103	30	's	's	PART
fbem-3461	103	31	financial	financial	ADJ
fbem-3461	103	32	spending	spending	NOUN
fbem-3461	103	33	on	on	ADP
fbem-3461	103	34	science	science	NOUN
fbem-3461	103	35	and	and	CCONJ
fbem-3461	103	36	technology	technology	NOUN
fbem-3461	103	37	is	be	AUX
fbem-3461	103	38	still	still	ADV
fbem-3461	103	39	a	a	DET
fbem-3461	103	40	certain	certain	ADJ
fbem-3461	103	41	gap	gap	NOUN
fbem-3461	103	42	compared	compare	VERB
fbem-3461	103	43	to	to	ADP
fbem-3461	103	44	developed	develop	VERB
fbem-3461	103	45	countries	country	NOUN
fbem-3461	103	46	,	,	PUNCT
fbem-3461	103	47	reflecting	reflect	VERB
fbem-3461	103	48	the	the	DET
fbem-3461	103	49	fact	fact	NOUN
fbem-3461	103	50	that	that	SCONJ
fbem-3461	103	51	such	such	ADJ
fbem-3461	103	52	spending	spending	NOUN
fbem-3461	103	53	is	be	AUX
fbem-3461	103	54	not	not	PART
fbem-3461	103	55	enough	enough	ADJ
fbem-3461	103	56	to	to	PART
fbem-3461	103	57	support	support	VERB
fbem-3461	103	58	the	the	DET
fbem-3461	103	59	positive	positive	ADJ
fbem-3461	103	60	guiding	guide	VERB
fbem-3461	103	61	role	role	NOUN
fbem-3461	103	62	of	of	ADP
fbem-3461	103	63	government	government	NOUN
fbem-3461	103	64	departments	department	NOUN
fbem-3461	103	65	on	on	ADP
fbem-3461	103	66	market	market	NOUN
fbem-3461	103	67	expectations	expectation	NOUN
fbem-3461	103	68	.	.	PUNCT
fbem-3461	104	1	so	so	ADV
fbem-3461	104	2	in	in	ADP
fbem-3461	104	3	the	the	DET
fbem-3461	104	4	fiscal	fiscal	ADJ
fbem-3461	104	5	policy	policy	NOUN
fbem-3461	104	6	system	system	NOUN
fbem-3461	104	7	accurate	accurate	ADJ
fbem-3461	104	8	timing	timing	NOUN
fbem-3461	104	9	,	,	PUNCT
fbem-3461	104	10	can	can	AUX
fbem-3461	104	11	increase	increase	VERB
fbem-3461	104	12	the	the	DET
fbem-3461	104	13	support	support	NOUN
fbem-3461	104	14	of	of	ADP
fbem-3461	104	15	financial	financial	ADJ
fbem-3461	104	16	assistance	assistance	NOUN
fbem-3461	104	17	.	.	PUNCT
fbem-3461	105	1	although	although	SCONJ
fbem-3461	105	2	china	china	PROPN
fbem-3461	105	3	has	have	AUX
fbem-3461	105	4	introduced	introduce	VERB
fbem-3461	105	5	some	some	DET
fbem-3461	105	6	relevant	relevant	ADJ
fbem-3461	105	7	tax	tax	NOUN
fbem-3461	105	8	preferential	preferential	ADJ
fbem-3461	105	9	policies	policy	NOUN
fbem-3461	105	10	,	,	PUNCT
fbem-3461	105	11	which	which	PRON
fbem-3461	105	12	have	have	AUX
fbem-3461	105	13	played	play	VERB
fbem-3461	105	14	some	some	DET
fbem-3461	105	15	positive	positive	ADJ
fbem-3461	105	16	roles	role	NOUN
fbem-3461	105	17	in	in	ADP
fbem-3461	105	18	the	the	DET
fbem-3461	105	19	actual	actual	ADJ
fbem-3461	105	20	development	development	NOUN
fbem-3461	105	21	process	process	NOUN
fbem-3461	105	22	of	of	ADP
fbem-3461	105	23	new	new	ADJ
fbem-3461	105	24	industry	industry	NOUN
fbem-3461	105	25	enterprises	enterprise	NOUN
fbem-3461	105	26	,	,	PUNCT
fbem-3461	105	27	certain	certain	ADJ
fbem-3461	105	28	developed	developed	ADJ
fbem-3461	105	29	capitalist	capitalist	ADJ
fbem-3461	105	30	countries	country	NOUN
fbem-3461	105	31	have	have	VERB
fbem-3461	105	32	more	more	ADJ
fbem-3461	105	33	tax	tax	NOUN
fbem-3461	105	34	preferential	preferential	NOUN
fbem-3461	105	35	in	in	ADP
fbem-3461	105	36	the	the	DET
fbem-3461	105	37	field	field	NOUN
fbem-3461	105	38	of	of	ADP
fbem-3461	105	39	labor	labor	NOUN
fbem-3461	105	40	regulation	regulation	NOUN
fbem-3461	105	41	,	,	PUNCT
fbem-3461	105	42	which	which	PRON
fbem-3461	105	43	china	china	PROPN
fbem-3461	105	44	can	can	AUX
fbem-3461	105	45	appropriately	appropriately	ADV
fbem-3461	105	46	learn	learn	VERB
fbem-3461	105	47	from	from	ADP
fbem-3461	105	48	.	.	PUNCT
fbem-3461	106	1	it	it	PRON
fbem-3461	106	2	should	should	AUX
fbem-3461	106	3	continue	continue	VERB
fbem-3461	106	4	to	to	PART
fbem-3461	106	5	expand	expand	VERB
fbem-3461	106	6	the	the	DET
fbem-3461	106	7	scope	scope	NOUN
fbem-3461	106	8	of	of	ADP
fbem-3461	106	9	the	the	DET
fbem-3461	106	10	objects	object	NOUN
fbem-3461	106	11	supported	support	VERB
fbem-3461	106	12	by	by	ADP
fbem-3461	106	13	tax	tax	NOUN
fbem-3461	106	14	incentives	incentive	NOUN
fbem-3461	106	15	,	,	PUNCT
fbem-3461	106	16	use	use	VERB
fbem-3461	106	17	a	a	DET
fbem-3461	106	18	variety	variety	NOUN
fbem-3461	106	19	of	of	ADP
fbem-3461	106	20	tax	tax	NOUN
fbem-3461	106	21	incentives	incentive	NOUN
fbem-3461	106	22	,	,	PUNCT
fbem-3461	106	23	strengthen	strengthen	VERB
fbem-3461	106	24	the	the	DET
fbem-3461	106	25	overall	overall	ADJ
fbem-3461	106	26	and	and	CCONJ
fbem-3461	106	27	stable	stable	ADJ
fbem-3461	106	28	sustainability	sustainability	NOUN
fbem-3461	106	29	of	of	ADP
fbem-3461	106	30	management	management	NOUN
fbem-3461	106	31	policies	policy	NOUN
fbem-3461	106	32	,	,	PUNCT
fbem-3461	106	33	and	and	CCONJ
fbem-3461	106	34	transform	transform	VERB
fbem-3461	106	35	the	the	DET
fbem-3461	106	36	structural	structural	ADJ
fbem-3461	106	37	reduction	reduction	NOUN
fbem-3461	106	38	of	of	ADP
fbem-3461	106	39	taxes	taxis	NOUN
fbem-3461	106	40	from	from	ADP
fbem-3461	106	41	a	a	DET
fbem-3461	106	42	temporary	temporary	ADJ
fbem-3461	106	43	measure	measure	NOUN
fbem-3461	106	44	means	mean	VERB
fbem-3461	106	45	to	to	PART
fbem-3461	106	46	help	help	VERB
fbem-3461	106	47	support	support	VERB
fbem-3461	106	48	the	the	DET
fbem-3461	106	49	development	development	NOUN
fbem-3461	106	50	of	of	ADP
fbem-3461	106	51	the	the	DET
fbem-3461	106	52	company	company	NOUN
fbem-3461	106	53	into	into	ADP
fbem-3461	106	54	a	a	DET
fbem-3461	106	55	longterm	longterm	ADJ
fbem-3461	106	56	management	management	NOUN
fbem-3461	106	57	policy	policy	NOUN
fbem-3461	106	58	.	.	PUNCT
fbem-3461	107	1	in	in	ADP
fbem-3461	107	2	addition	addition	NOUN
fbem-3461	107	3	,	,	PUNCT
fbem-3461	107	4	it	it	PRON
fbem-3461	107	5	is	be	AUX
fbem-3461	107	6	possible	possible	ADJ
fbem-3461	107	7	to	to	PART
fbem-3461	107	8	use	use	VERB
fbem-3461	107	9	tax	tax	NOUN
fbem-3461	107	10	deferral	deferral	NOUN
fbem-3461	107	11	for	for	ADP
fbem-3461	107	12	certain	certain	ADJ
fbem-3461	107	13	companies	company	NOUN
fbem-3461	107	14	with	with	ADP
fbem-3461	107	15	a	a	DET
fbem-3461	107	16	large	large	ADJ
fbem-3461	107	17	overall	overall	ADJ
fbem-3461	107	18	scale	scale	NOUN
fbem-3461	107	19	of	of	ADP
fbem-3461	107	20	investment	investment	NOUN
fbem-3461	107	21	,	,	PUNCT
fbem-3461	107	22	so	so	SCONJ
fbem-3461	107	23	as	as	SCONJ
fbem-3461	107	24	to	to	PART
fbem-3461	107	25	stimulate	stimulate	VERB
fbem-3461	107	26	enterprises	enterprise	NOUN
fbem-3461	107	27	to	to	PART
fbem-3461	107	28	reform	reform	VERB
fbem-3461	107	29	and	and	CCONJ
fbem-3461	107	30	innovate	innovate	VERB
fbem-3461	107	31	in	in	ADP
fbem-3461	107	32	the	the	DET
fbem-3461	107	33	application	application	NOUN
fbem-3461	107	34	of	of	ADP
fbem-3461	107	35	new	new	ADJ
fbem-3461	107	36	technologies	technology	NOUN
fbem-3461	107	37	and	and	CCONJ
fbem-3461	107	38	employment	employment	NOUN
fbem-3461	107	39	patterns	pattern	NOUN
fbem-3461	107	40	.	.	PUNCT
fbem-3461	108	1	in	in	ADP
fbem-3461	108	2	addition	addition	NOUN
fbem-3461	108	3	,	,	PUNCT
fbem-3461	108	4	attention	attention	NOUN
fbem-3461	108	5	should	should	AUX
fbem-3461	108	6	be	be	AUX
fbem-3461	108	7	paid	pay	VERB
fbem-3461	108	8	to	to	PART
fbem-3461	108	9	distinguish	distinguish	VERB
fbem-3461	108	10	the	the	DET
fbem-3461	108	11	tax	tax	NOUN
fbem-3461	108	12	policies	policy	NOUN
fbem-3461	108	13	for	for	ADP
fbem-3461	108	14	new	new	ADJ
fbem-3461	108	15	business	business	NOUN
fbem-3461	108	16	enterprises	enterprise	NOUN
fbem-3461	108	17	and	and	CCONJ
fbem-3461	108	18	high	high	ADJ
fbem-3461	108	19	-	-	PUNCT
fbem-3461	108	20	tech	tech	NOUN
fbem-3461	108	21	enterprises	enterprise	NOUN
fbem-3461	108	22	and	and	CCONJ
fbem-3461	108	23	small	small	ADJ
fbem-3461	108	24	and	and	CCONJ
fbem-3461	108	25	micro	micro	ADJ
fbem-3461	108	26	enterprises	enterprise	NOUN
fbem-3461	108	27	,	,	PUNCT
fbem-3461	108	28	reflecting	reflect	VERB
fbem-3461	108	29	special	special	ADJ
fbem-3461	108	30	tax	tax	NOUN
fbem-3461	108	31	guidance	guidance	NOUN
fbem-3461	108	32	and	and	CCONJ
fbem-3461	108	33	incentives	incentive	NOUN
fbem-3461	108	34	.	.	PUNCT
fbem-3461	109	1	for	for	ADP
fbem-3461	109	2	different	different	ADJ
fbem-3461	109	3	regions	region	NOUN
fbem-3461	109	4	,	,	PUNCT
fbem-3461	109	5	reference	reference	NOUN
fbem-3461	109	6	should	should	AUX
fbem-3461	109	7	be	be	AUX
fbem-3461	109	8	made	make	VERB
fbem-3461	109	9	to	to	PART
fbem-3461	109	10	implement	implement	VERB
fbem-3461	109	11	different	different	ADJ
fbem-3461	109	12	fiscal	fiscal	ADJ
fbem-3461	109	13	encouragement	encouragement	NOUN
fbem-3461	109	14	management	management	NOUN
fbem-3461	109	15	policies	policy	NOUN
fbem-3461	109	16	based	base	VERB
fbem-3461	109	17	on	on	ADP
fbem-3461	109	18	different	different	ADJ
fbem-3461	109	19	actual	actual	ADJ
fbem-3461	109	20	conditions	condition	NOUN
fbem-3461	109	21	.	.	PUNCT
fbem-3461	110	1	in	in	ADP
fbem-3461	110	2	regions	region	NOUN
fbem-3461	110	3	with	with	ADP
fbem-3461	110	4	low	low	ADJ
fbem-3461	110	5	comprehensive	comprehensive	ADJ
fbem-3461	110	6	socio	socio	NOUN
fbem-3461	110	7	-	-	PUNCT
fbem-3461	110	8	economic	economic	ADJ
fbem-3461	110	9	progress	progress	NOUN
fbem-3461	110	10	,	,	PUNCT
fbem-3461	110	11	the	the	DET
fbem-3461	110	12	effect	effect	NOUN
fbem-3461	110	13	of	of	ADP
fbem-3461	110	14	tax	tax	NOUN
fbem-3461	110	15	subsidies	subsidy	NOUN
fbem-3461	110	16	is	be	AUX
fbem-3461	110	17	significant	significant	ADJ
fbem-3461	110	18	,	,	PUNCT
fbem-3461	110	19	so	so	CCONJ
fbem-3461	110	20	the	the	DET
fbem-3461	110	21	tax	tax	NOUN
fbem-3461	110	22	investment	investment	NOUN
fbem-3461	110	23	in	in	ADP
fbem-3461	110	24	such	such	ADJ
fbem-3461	110	25	regions	region	NOUN
fbem-3461	110	26	should	should	AUX
fbem-3461	110	27	be	be	AUX
fbem-3461	110	28	increased	increase	VERB
fbem-3461	110	29	to	to	PART
fbem-3461	110	30	attract	attract	VERB
fbem-3461	110	31	social	social	ADJ
fbem-3461	110	32	funds	fund	NOUN
fbem-3461	110	33	to	to	PART
fbem-3461	110	34	make	make	VERB
fbem-3461	110	35	scientific	scientific	ADJ
fbem-3461	110	36	and	and	CCONJ
fbem-3461	110	37	reasonable	reasonable	ADJ
fbem-3461	110	38	investment	investment	NOUN
fbem-3461	110	39	spontaneously	spontaneously	ADV
fbem-3461	110	40	and	and	CCONJ
fbem-3461	110	41	reduce	reduce	VERB
fbem-3461	110	42	the	the	DET
fbem-3461	110	43	financial	financial	ADJ
fbem-3461	110	44	pressure	pressure	NOUN
fbem-3461	110	45	of	of	ADP
fbem-3461	110	46	company	company	NOUN
fbem-3461	110	47	innovation	innovation	NOUN
fbem-3461	110	48	.	.	PUNCT
fbem-3461	111	1	in	in	ADP
fbem-3461	111	2	regions	region	NOUN
fbem-3461	111	3	with	with	ADP
fbem-3461	111	4	better	well	ADJ
fbem-3461	111	5	development	development	NOUN
fbem-3461	111	6	of	of	ADP
fbem-3461	111	7	digital	digital	ADJ
fbem-3461	111	8	economy	economy	NOUN
fbem-3461	111	9	,	,	PUNCT
fbem-3461	111	10	the	the	DET
fbem-3461	111	11	government	government	NOUN
fbem-3461	111	12	should	should	AUX
fbem-3461	111	13	encourage	encourage	VERB
fbem-3461	111	14	the	the	DET
fbem-3461	111	15	market	market	NOUN
fbem-3461	111	16	to	to	PART
fbem-3461	111	17	allocate	allocate	VERB
fbem-3461	111	18	resources	resource	NOUN
fbem-3461	111	19	,	,	PUNCT
fbem-3461	111	20	try	try	VERB
fbem-3461	111	21	to	to	PART
fbem-3461	111	22	expand	expand	VERB
fbem-3461	111	23	the	the	DET
fbem-3461	111	24	scope	scope	NOUN
fbem-3461	111	25	of	of	ADP
fbem-3461	111	26	tax	tax	NOUN
fbem-3461	111	27	options	option	NOUN
fbem-3461	111	28	,	,	PUNCT
fbem-3461	111	29	implement	implement	VERB
fbem-3461	111	30	more	more	ADV
fbem-3461	111	31	diversified	diversified	ADJ
fbem-3461	111	32	tax	tax	NOUN
fbem-3461	111	33	preferences	preference	NOUN
fbem-3461	111	34	,	,	PUNCT
fbem-3461	111	35	and	and	CCONJ
fbem-3461	111	36	try	try	VERB
fbem-3461	111	37	to	to	PART
fbem-3461	111	38	fully	fully	ADV
fbem-3461	111	39	cover	cover	VERB
fbem-3461	111	40	every	every	DET
fbem-3461	111	41	aspect	aspect	NOUN
fbem-3461	111	42	of	of	ADP
fbem-3461	111	43	the	the	DET
fbem-3461	111	44	development	development	NOUN
fbem-3461	111	45	of	of	ADP
fbem-3461	111	46	new	new	ADJ
fbem-3461	111	47	business	business	NOUN
fbem-3461	111	48	enterprises	enterprise	NOUN
fbem-3461	111	49	,	,	PUNCT
fbem-3461	111	50	fully	fully	ADV
fbem-3461	111	51	mobilize	mobilize	VERB
fbem-3461	111	52	the	the	DET
fbem-3461	111	53	enthusiasm	enthusiasm	NOUN
fbem-3461	111	54	of	of	ADP
fbem-3461	111	55	enterprises	enterprise	NOUN
fbem-3461	111	56	,	,	PUNCT
fbem-3461	111	57	promote	promote	VERB
fbem-3461	111	58	the	the	DET
fbem-3461	111	59	development	development	NOUN
fbem-3461	111	60	of	of	ADP
fbem-3461	111	61	enterprises	enterprise	NOUN
fbem-3461	111	62	and	and	CCONJ
fbem-3461	111	63	regulate	regulate	VERB
fbem-3461	111	64	the	the	DET
fbem-3461	111	65	employment	employment	NOUN
fbem-3461	111	66	of	of	ADP
fbem-3461	111	67	enterprises	enterprise	NOUN
fbem-3461	111	68	.	.	PUNCT
fbem-3461	112	1	5.3	5.3	NUM
fbem-3461	112	2	.	.	PUNCT
fbem-3461	112	3	strengthen	strengthen	VERB
fbem-3461	112	4	the	the	DET
fbem-3461	112	5	effect	effect	NOUN
fbem-3461	112	6	of	of	ADP
fbem-3461	112	7	tax	tax	NOUN
fbem-3461	112	8	policy	policy	NOUN
fbem-3461	112	9	implementation	implementation	NOUN
fbem-3461	112	10	first	first	ADV
fbem-3461	112	11	of	of	ADP
fbem-3461	112	12	all	all	PRON
fbem-3461	112	13	,	,	PUNCT
fbem-3461	112	14	simplify	simplify	VERB
fbem-3461	112	15	the	the	DET
fbem-3461	112	16	procedures	procedure	NOUN
fbem-3461	112	17	of	of	ADP
fbem-3461	112	18	tax	tax	NOUN
fbem-3461	112	19	preferences	preference	NOUN
fbem-3461	112	20	and	and	CCONJ
fbem-3461	112	21	strengthen	strengthen	VERB
fbem-3461	112	22	the	the	DET
fbem-3461	112	23	services	service	NOUN
fbem-3461	112	24	by	by	ADP
fbem-3461	112	25	innovative	innovative	ADJ
fbem-3461	112	26	means	mean	NOUN
fbem-3461	112	27	.	.	PUNCT
fbem-3461	113	1	as	as	SCONJ
fbem-3461	113	2	most	most	ADJ
fbem-3461	113	3	of	of	ADP
fbem-3461	113	4	the	the	DET
fbem-3461	113	5	transactions	transaction	NOUN
fbem-3461	113	6	of	of	ADP
fbem-3461	113	7	the	the	DET
fbem-3461	113	8	tax	tax	NOUN
fbem-3461	113	9	-	-	PUNCT
fbem-3461	113	10	paying	pay	VERB
fbem-3461	113	11	subjects	subject	NOUN
fbem-3461	113	12	of	of	ADP
fbem-3461	113	13	new	new	ADJ
fbem-3461	113	14	business	business	NOUN
fbem-3461	113	15	enterprises	enterprise	NOUN
fbem-3461	113	16	are	be	AUX
fbem-3461	113	17	not	not	PART
fbem-3461	113	18	carried	carry	VERB
fbem-3461	113	19	out	out	ADP
fbem-3461	113	20	in	in	ADP
fbem-3461	113	21	the	the	DET
fbem-3461	113	22	fixed	fixed	ADJ
fbem-3461	113	23	actual	actual	ADJ
fbem-3461	113	24	site	site	NOUN
fbem-3461	113	25	,	,	PUNCT
fbem-3461	113	26	they	they	PRON
fbem-3461	113	27	can	can	AUX
fbem-3461	113	28	be	be	AUX
fbem-3461	113	29	carried	carry	VERB
fbem-3461	113	30	out	out	ADP
fbem-3461	113	31	in	in	ADP
fbem-3461	113	32	the	the	DET
fbem-3461	113	33	simulation	simulation	NOUN
fbem-3461	113	34	network	network	NOUN
fbem-3461	113	35	and	and	CCONJ
fbem-3461	113	36	form	form	NOUN
fbem-3461	113	37	valueadded	valueadde	VERB
fbem-3461	113	38	circulation	circulation	NOUN
fbem-3461	113	39	tax	tax	NOUN
fbem-3461	113	40	and	and	CCONJ
fbem-3461	113	41	other	other	ADJ
fbem-3461	113	42	taxes	taxis	NOUN
fbem-3461	113	43	.	.	PUNCT
fbem-3461	114	1	therefore	therefore	ADV
fbem-3461	114	2	,	,	PUNCT
fbem-3461	114	3	it	it	PRON
fbem-3461	114	4	is	be	AUX
fbem-3461	114	5	possible	possible	ADJ
fbem-3461	114	6	to	to	PART
fbem-3461	114	7	implement	implement	VERB
fbem-3461	114	8	preferential	preferential	ADJ
fbem-3461	114	9	filing	filing	NOUN
fbem-3461	114	10	or	or	CCONJ
fbem-3461	114	11	move	move	VERB
fbem-3461	114	12	the	the	DET
fbem-3461	114	13	audit	audit	NOUN
fbem-3461	114	14	and	and	CCONJ
fbem-3461	114	15	approval	approval	NOUN
fbem-3461	114	16	affairs	affair	NOUN
fbem-3461	114	17	to	to	ADP
fbem-3461	114	18	the	the	DET
fbem-3461	114	19	network	network	NOUN
fbem-3461	114	20	application	application	NOUN
fbem-3461	114	21	operation	operation	NOUN
fbem-3461	114	22	platform	platform	NOUN
fbem-3461	114	23	to	to	PART
fbem-3461	114	24	reduce	reduce	VERB
fbem-3461	114	25	the	the	DET
fbem-3461	114	26	cost	cost	NOUN
fbem-3461	114	27	and	and	CCONJ
fbem-3461	114	28	expense	expense	NOUN
fbem-3461	114	29	of	of	ADP
fbem-3461	114	30	tax	tax	NOUN
fbem-3461	114	31	preferential	preferential	ADJ
fbem-3461	114	32	appeals	appeal	NOUN
fbem-3461	114	33	for	for	ADP
fbem-3461	114	34	tax	tax	NOUN
fbem-3461	114	35	payers	payer	NOUN
fbem-3461	114	36	and	and	CCONJ
fbem-3461	114	37	enhance	enhance	VERB
fbem-3461	114	38	the	the	DET
fbem-3461	114	39	adjustable	adjustable	ADJ
fbem-3461	114	40	applicability	applicability	NOUN
fbem-3461	114	41	of	of	ADP
fbem-3461	114	42	management	management	NOUN
fbem-3461	114	43	policies	policy	NOUN
fbem-3461	114	44	.	.	PUNCT
fbem-3461	115	1	it	it	PRON
fbem-3461	115	2	is	be	AUX
fbem-3461	115	3	possible	possible	ADJ
fbem-3461	115	4	to	to	PART
fbem-3461	115	5	design	design	VERB
fbem-3461	115	6	and	and	CCONJ
fbem-3461	115	7	widely	widely	ADV
fbem-3461	115	8	apply	apply	VERB
fbem-3461	115	9	the	the	DET
fbem-3461	115	10	warm	warm	ADJ
fbem-3461	115	11	reminder	reminder	NOUN
fbem-3461	115	12	function	function	NOUN
fbem-3461	115	13	of	of	ADP
fbem-3461	115	14	the	the	DET
fbem-3461	115	15	online	online	ADJ
fbem-3461	115	16	tax	tax	NOUN
fbem-3461	115	17	declaration	declaration	NOUN
fbem-3461	115	18	application	application	NOUN
fbem-3461	115	19	operation	operation	NOUN
fbem-3461	115	20	platform	platform	NOUN
fbem-3461	115	21	.	.	PUNCT
fbem-3461	116	1	with	with	ADP
fbem-3461	116	2	reference	reference	NOUN
fbem-3461	116	3	to	to	ADP
fbem-3461	116	4	the	the	DET
fbem-3461	116	5	financial	financial	ADJ
fbem-3461	116	6	and	and	CCONJ
fbem-3461	116	7	accounting	accounting	NOUN
fbem-3461	116	8	data	datum	NOUN
fbem-3461	116	9	information	information	NOUN
fbem-3461	116	10	and	and	CCONJ
fbem-3461	116	11	tax	tax	NOUN
fbem-3461	116	12	payment	payment	NOUN
fbem-3461	116	13	data	datum	NOUN
fbem-3461	116	14	information	information	NOUN
fbem-3461	116	15	declared	declare	VERB
fbem-3461	116	16	by	by	ADP
fbem-3461	116	17	the	the	DET
fbem-3461	116	18	company	company	NOUN
fbem-3461	116	19	,	,	PUNCT
fbem-3461	116	20	the	the	DET
fbem-3461	116	21	tax	tax	NOUN
fbem-3461	116	22	payers	payer	NOUN
fbem-3461	116	23	who	who	PRON
fbem-3461	116	24	meet	meet	VERB
fbem-3461	116	25	the	the	DET
fbem-3461	116	26	basic	basic	ADJ
fbem-3461	116	27	conditions	condition	NOUN
fbem-3461	116	28	are	be	AUX
fbem-3461	116	29	selected	select	VERB
fbem-3461	116	30	artificially	artificially	ADV
fbem-3461	116	31	and	and	CCONJ
fbem-3461	116	32	intelligently	intelligently	ADV
fbem-3461	116	33	,	,	PUNCT
fbem-3461	116	34	and	and	CCONJ
fbem-3461	116	35	blocking	block	VERB
fbem-3461	116	36	hints	hint	NOUN
fbem-3461	116	37	are	be	AUX
fbem-3461	116	38	set	set	VERB
fbem-3461	116	39	up	up	ADP
fbem-3461	116	40	before	before	ADP
fbem-3461	116	41	their	their	PRON
fbem-3461	116	42	declaration	declaration	NOUN
fbem-3461	116	43	this	this	DET
fbem-3461	116	44	month	month	NOUN
fbem-3461	116	45	.	.	PUNCT
fbem-3461	117	1	secondly	secondly	ADV
fbem-3461	117	2	,	,	PUNCT
fbem-3461	117	3	the	the	DET
fbem-3461	117	4	basic	basic	ADJ
fbem-3461	117	5	principles	principle	NOUN
fbem-3461	117	6	of	of	ADP
fbem-3461	117	7	justice	justice	NOUN
fbem-3461	117	8	,	,	PUNCT
fbem-3461	117	9	fairness	fairness	NOUN
fbem-3461	117	10	and	and	CCONJ
fbem-3461	117	11	openness	openness	NOUN
fbem-3461	117	12	of	of	ADP
fbem-3461	117	13	taxation	taxation	NOUN
fbem-3461	117	14	should	should	AUX
fbem-3461	117	15	be	be	AUX
fbem-3461	117	16	fully	fully	ADV
fbem-3461	117	17	expressed	express	VERB
fbem-3461	117	18	,	,	PUNCT
fbem-3461	117	19	a	a	DET
fbem-3461	117	20	social	social	ADJ
fbem-3461	117	21	background	background	NOUN
fbem-3461	117	22	of	of	ADP
fbem-3461	117	23	harmonious	harmonious	ADJ
fbem-3461	117	24	and	and	CCONJ
fbem-3461	117	25	fair	fair	ADJ
fbem-3461	117	26	taxation	taxation	NOUN
fbem-3461	117	27	should	should	AUX
fbem-3461	117	28	be	be	AUX
fbem-3461	117	29	established	establish	VERB
fbem-3461	117	30	,	,	PUNCT
fbem-3461	117	31	and	and	CCONJ
fbem-3461	117	32	the	the	DET
fbem-3461	117	33	method	method	NOUN
fbem-3461	117	34	of	of	ADP
fbem-3461	117	35	approving	approve	VERB
fbem-3461	117	36	the	the	DET
fbem-3461	117	37	fixed	fix	VERB
fbem-3461	117	38	amount	amount	NOUN
fbem-3461	117	39	separately	separately	ADV
fbem-3461	117	40	by	by	ADP
fbem-3461	117	41	lot	lot	NOUN
fbem-3461	117	42	and	and	CCONJ
fbem-3461	117	43	by	by	ADP
fbem-3461	117	44	industry	industry	NOUN
fbem-3461	117	45	should	should	AUX
fbem-3461	117	46	be	be	AUX
fbem-3461	117	47	used	use	VERB
fbem-3461	117	48	to	to	PART
fbem-3461	117	49	ensure	ensure	VERB
fbem-3461	117	50	the	the	DET
fbem-3461	117	51	fair	fair	ADJ
fbem-3461	117	52	and	and	CCONJ
fbem-3461	117	53	just	just	ADV
fbem-3461	117	54	implementation	implementation	NOUN
fbem-3461	117	55	of	of	ADP
fbem-3461	117	56	taxation	taxation	NOUN
fbem-3461	117	57	policies	policy	NOUN
fbem-3461	117	58	.	.	PUNCT
fbem-3461	118	1	in	in	ADP
fbem-3461	118	2	addition	addition	NOUN
fbem-3461	118	3	,	,	PUNCT
fbem-3461	118	4	more	more	ADJ
fbem-3461	118	5	attention	attention	NOUN
fbem-3461	118	6	should	should	AUX
fbem-3461	118	7	be	be	AUX
fbem-3461	118	8	paid	pay	VERB
fbem-3461	118	9	to	to	ADP
fbem-3461	118	10	the	the	DET
fbem-3461	118	11	promotion	promotion	NOUN
fbem-3461	118	12	of	of	ADP
fbem-3461	118	13	the	the	DET
fbem-3461	118	14	policy	policy	NOUN
fbem-3461	118	15	.	.	PUNCT
fbem-3461	119	1	when	when	SCONJ
fbem-3461	119	2	the	the	DET
fbem-3461	119	3	tax	tax	NOUN
fbem-3461	119	4	policy	policy	NOUN
fbem-3461	119	5	is	be	AUX
fbem-3461	119	6	updated	update	VERB
fbem-3461	119	7	,	,	PUNCT
fbem-3461	119	8	regular	regular	ADJ
fbem-3461	119	9	publicity	publicity	NOUN
fbem-3461	119	10	and	and	CCONJ
fbem-3461	119	11	promotion	promotion	NOUN
fbem-3461	119	12	training	training	NOUN
fbem-3461	119	13	seminars	seminar	NOUN
fbem-3461	119	14	can	can	AUX
fbem-3461	119	15	be	be	AUX
fbem-3461	119	16	created	create	VERB
fbem-3461	119	17	to	to	PART
fbem-3461	119	18	improve	improve	VERB
fbem-3461	119	19	the	the	DET
fbem-3461	119	20	financial	financial	ADJ
fbem-3461	119	21	accounting	accounting	NOUN
fbem-3461	119	22	level	level	NOUN
fbem-3461	119	23	and	and	CCONJ
fbem-3461	119	24	tax	tax	NOUN
fbem-3461	119	25	payment	payment	NOUN
fbem-3461	119	26	awareness	awareness	NOUN
fbem-3461	119	27	of	of	ADP
fbem-3461	119	28	the	the	DET
fbem-3461	119	29	company	company	NOUN
fbem-3461	119	30	and	and	CCONJ
fbem-3461	119	31	assist	assist	VERB
fbem-3461	119	32	them	they	PRON
fbem-3461	119	33	to	to	PART
fbem-3461	119	34	use	use	VERB
fbem-3461	119	35	the	the	DET
fbem-3461	119	36	tax	tax	NOUN
fbem-3461	119	37	preferential	preferential	ADJ
fbem-3461	119	38	management	management	NOUN
fbem-3461	119	39	policy	policy	NOUN
fbem-3461	119	40	.	.	PUNCT
fbem-3461	120	1	5.4	5.4	NUM
fbem-3461	120	2	.	.	PUNCT
fbem-3461	121	1	strengthen	strengthen	VERB
fbem-3461	121	2	tax	tax	NOUN
fbem-3461	121	3	collection	collection	NOUN
fbem-3461	121	4	and	and	CCONJ
fbem-3461	121	5	management	management	NOUN
fbem-3461	121	6	first	first	ADV
fbem-3461	121	7	,	,	PUNCT
fbem-3461	121	8	strengthen	strengthen	VERB
fbem-3461	121	9	the	the	DET
fbem-3461	121	10	management	management	NOUN
fbem-3461	121	11	of	of	ADP
fbem-3461	121	12	big	big	ADJ
fbem-3461	121	13	data	datum	NOUN
fbem-3461	121	14	.	.	PUNCT
fbem-3461	122	1	big	big	ADJ
fbem-3461	122	2	data	datum	NOUN
fbem-3461	122	3	has	have	VERB
fbem-3461	122	4	the	the	DET
fbem-3461	122	5	advantages	advantage	NOUN
fbem-3461	122	6	of	of	ADP
fbem-3461	122	7	application	application	NOUN
fbem-3461	122	8	such	such	ADJ
fbem-3461	122	9	as	as	ADP
fbem-3461	122	10	large	large	ADJ
fbem-3461	122	11	amount	amount	NOUN
fbem-3461	122	12	of	of	ADP
fbem-3461	122	13	data	datum	NOUN
fbem-3461	122	14	information	information	NOUN
fbem-3461	122	15	and	and	CCONJ
fbem-3461	122	16	fast	fast	ADJ
fbem-3461	122	17	rate	rate	NOUN
fbem-3461	122	18	,	,	PUNCT
fbem-3461	122	19	which	which	PRON
fbem-3461	122	20	can	can	AUX
fbem-3461	122	21	provide	provide	VERB
fbem-3461	122	22	technical	technical	ADJ
fbem-3461	122	23	support	support	NOUN
fbem-3461	122	24	to	to	PART
fbem-3461	122	25	clarify	clarify	VERB
fbem-3461	122	26	the	the	DET
fbem-3461	122	27	tax	tax	NOUN
fbem-3461	122	28	payable	payable	ADJ
fbem-3461	122	29	by	by	ADP
fbem-3461	122	30	workers	worker	NOUN
fbem-3461	122	31	in	in	ADP
fbem-3461	122	32	new	new	ADJ
fbem-3461	122	33	industries	industry	NOUN
fbem-3461	122	34	,	,	PUNCT
fbem-3461	122	35	and	and	CCONJ
fbem-3461	122	36	at	at	ADP
fbem-3461	122	37	the	the	DET
fbem-3461	122	38	same	same	ADJ
fbem-3461	122	39	time	time	NOUN
fbem-3461	122	40	,	,	PUNCT
fbem-3461	122	41	after	after	ADP
fbem-3461	122	42	artificial	artificial	ADJ
fbem-3461	122	43	intelligence	intelligence	NOUN
fbem-3461	122	44	big	big	ADJ
fbem-3461	122	45	data	datum	NOUN
fbem-3461	122	46	research	research	NOUN
fbem-3461	122	47	and	and	CCONJ
fbem-3461	122	48	analysis	analysis	NOUN
fbem-3461	122	49	,	,	PUNCT
fbem-3461	122	50	it	it	PRON
fbem-3461	122	51	can	can	AUX
fbem-3461	122	52	also	also	ADV
fbem-3461	122	53	efficiently	efficiently	ADV
fbem-3461	122	54	clarify	clarify	VERB
fbem-3461	122	55	the	the	DET
fbem-3461	122	56	types	type	NOUN
fbem-3461	122	57	of	of	ADP
fbem-3461	122	58	economic	economic	ADJ
fbem-3461	122	59	income	income	NOUN
fbem-3461	122	60	income	income	NOUN
fbem-3461	122	61	mentioned	mention	VERB
fbem-3461	122	62	above	above	ADV
fbem-3461	122	63	.	.	PUNCT
fbem-3461	123	1	second	second	ADV
fbem-3461	123	2	,	,	PUNCT
fbem-3461	123	3	improve	improve	VERB
fbem-3461	123	4	the	the	DET
fbem-3461	123	5	approved	approve	VERB
fbem-3461	123	6	levy	levy	NOUN
fbem-3461	123	7	system	system	NOUN
fbem-3461	123	8	for	for	ADP
fbem-3461	123	9	business	business	NOUN
fbem-3461	123	10	income	income	NOUN
fbem-3461	123	11	.	.	PUNCT
fbem-3461	124	1	the	the	DET
fbem-3461	124	2	approved	approve	VERB
fbem-3461	124	3	levy	levy	NOUN
fbem-3461	124	4	of	of	ADP
fbem-3461	124	5	operating	operate	VERB
fbem-3461	124	6	income	income	NOUN
fbem-3461	124	7	is	be	AUX
fbem-3461	124	8	to	to	PART
fbem-3461	124	9	stipulate	stipulate	VERB
fbem-3461	124	10	a	a	DET
fbem-3461	124	11	uniform	uniform	ADJ
fbem-3461	124	12	levy	levy	NOUN
fbem-3461	124	13	rate	rate	NOUN
fbem-3461	124	14	or	or	CCONJ
fbem-3461	124	15	taxable	taxable	ADJ
fbem-3461	124	16	income	income	NOUN
fbem-3461	124	17	rate	rate	NOUN
fbem-3461	124	18	,	,	PUNCT
fbem-3461	124	19	which	which	PRON
fbem-3461	124	20	will	will	AUX
fbem-3461	124	21	improve	improve	VERB
fbem-3461	124	22	the	the	DET
fbem-3461	124	23	efficiency	efficiency	NOUN
fbem-3461	124	24	of	of	ADP
fbem-3461	124	25	tax	tax	NOUN
fbem-3461	124	26	collection	collection	NOUN
fbem-3461	124	27	while	while	SCONJ
fbem-3461	124	28	also	also	ADV
fbem-3461	124	29	focusing	focus	VERB
fbem-3461	124	30	on	on	ADP
fbem-3461	124	31	the	the	DET
fbem-3461	124	32	realization	realization	NOUN
fbem-3461	124	33	of	of	ADP
fbem-3461	124	34	tax	tax	NOUN
fbem-3461	124	35	fairness	fairness	NOUN
fbem-3461	124	36	.	.	PUNCT
fbem-3461	125	1	in	in	ADP
fbem-3461	125	2	addition	addition	NOUN
fbem-3461	125	3	,	,	PUNCT
fbem-3461	125	4	strengthen	strengthen	VERB
fbem-3461	125	5	the	the	DET
fbem-3461	125	6	management	management	NOUN
fbem-3461	125	7	of	of	ADP
fbem-3461	125	8	vat	vat	NOUN
fbem-3461	125	9	invoices	invoice	NOUN
fbem-3461	125	10	.	.	PUNCT
fbem-3461	126	1	standardize	standardize	VERB
fbem-3461	126	2	the	the	DET
fbem-3461	126	3	procedures	procedure	NOUN
fbem-3461	126	4	of	of	ADP
fbem-3461	126	5	issuing	issue	VERB
fbem-3461	126	6	vat	vat	NOUN
fbem-3461	126	7	invoices	invoice	NOUN
fbem-3461	126	8	vouchers	voucher	NOUN
fbem-3461	126	9	for	for	ADP
fbem-3461	126	10	the	the	DET
fbem-3461	126	11	new	new	ADJ
fbem-3461	126	12	industry	industry	NOUN
fbem-3461	126	13	platform	platform	NOUN
fbem-3461	126	14	economy	economy	NOUN
fbem-3461	126	15	,	,	PUNCT
fbem-3461	126	16	and	and	CCONJ
fbem-3461	126	17	completely	completely	ADV
fbem-3461	126	18	deal	deal	VERB
fbem-3461	126	19	with	with	ADP
fbem-3461	126	20	and	and	CCONJ
fbem-3461	126	21	solve	solve	VERB
fbem-3461	126	22	the	the	DET
fbem-3461	126	23	main	main	ADJ
fbem-3461	126	24	problems	problem	NOUN
fbem-3461	126	25	of	of	ADP
fbem-3461	126	26	insufficient	insufficient	ADJ
fbem-3461	126	27	offsetting	offsetting	NOUN
fbem-3461	126	28	of	of	ADP
fbem-3461	126	29	the	the	DET
fbem-3461	126	30	company	company	NOUN
fbem-3461	126	31	's	's	PART
fbem-3461	126	32	input	input	NOUN
fbem-3461	126	33	payment	payment	NOUN
fbem-3461	126	34	tax	tax	NOUN
fbem-3461	126	35	amount	amount	NOUN
fbem-3461	126	36	and	and	CCONJ
fbem-3461	126	37	difficulty	difficulty	NOUN
fbem-3461	126	38	in	in	ADP
fbem-3461	126	39	obtaining	obtain	VERB
fbem-3461	126	40	legal	legal	ADJ
fbem-3461	126	41	tax	tax	NOUN
fbem-3461	126	42	deduction	deduction	NOUN
fbem-3461	126	43	vouchers	voucher	NOUN
fbem-3461	126	44	from	from	ADP
fbem-3461	126	45	the	the	DET
fbem-3461	126	46	tax	tax	NOUN
fbem-3461	126	47	management	management	NOUN
fbem-3461	126	48	level	level	NOUN
fbem-3461	126	49	and	and	CCONJ
fbem-3461	126	50	professional	professional	ADJ
fbem-3461	126	51	application	application	NOUN
fbem-3461	126	52	technology	technology	NOUN
fbem-3461	126	53	level	level	NOUN
fbem-3461	126	54	,	,	PUNCT
fbem-3461	126	55	so	so	SCONJ
fbem-3461	126	56	as	as	SCONJ
fbem-3461	126	57	to	to	PART
fbem-3461	126	58	reduce	reduce	VERB
fbem-3461	126	59	the	the	DET
fbem-3461	126	60	burden	burden	NOUN
fbem-3461	126	61	of	of	ADP
fbem-3461	126	62	taxation	taxation	NOUN
fbem-3461	126	63	work	work	NOUN
fbem-3461	126	64	for	for	ADP
fbem-3461	126	65	enterprises	enterprise	NOUN
fbem-3461	126	66	.	.	PUNCT
fbem-3461	127	1	the	the	DET
fbem-3461	127	2	relevant	relevant	ADJ
fbem-3461	127	3	tax	tax	NOUN
fbem-3461	127	4	collection	collection	NOUN
fbem-3461	127	5	and	and	CCONJ
fbem-3461	127	6	management	management	NOUN
fbem-3461	127	7	standards	standard	NOUN
fbem-3461	127	8	,	,	PUNCT
fbem-3461	127	9	especially	especially	ADV
fbem-3461	127	10	the	the	DET
fbem-3461	127	11	invoice	invoice	NOUN
fbem-3461	127	12	issuance	issuance	NOUN
fbem-3461	127	13	behavior	behavior	NOUN
fbem-3461	127	14	activities	activity	NOUN
fbem-3461	127	15	,	,	PUNCT
fbem-3461	127	16	should	should	AUX
fbem-3461	127	17	also	also	ADV
fbem-3461	127	18	be	be	AUX
fbem-3461	127	19	applied	apply	VERB
fbem-3461	127	20	to	to	ADP
fbem-3461	127	21	the	the	DET
fbem-3461	127	22	endless	endless	ADJ
fbem-3461	127	23	new	new	ADJ
fbem-3461	127	24	network	network	NOUN
fbem-3461	127	25	business	business	NOUN
fbem-3461	127	26	to	to	PART
fbem-3461	127	27	meet	meet	VERB
fbem-3461	127	28	the	the	DET
fbem-3461	127	29	diversified	diversified	ADJ
fbem-3461	127	30	tax	tax	NOUN
fbem-3461	127	31	needs	need	NOUN
fbem-3461	127	32	.	.	PUNCT
fbem-3461	128	1	for	for	ADP
fbem-3461	128	2	the	the	DET
fbem-3461	128	3	tax	tax	NOUN
fbem-3461	128	4	supervision	supervision	NOUN
fbem-3461	128	5	mechanism	mechanism	NOUN
fbem-3461	128	6	,	,	PUNCT
fbem-3461	128	7	it	it	PRON
fbem-3461	128	8	is	be	AUX
fbem-3461	128	9	necessary	necessary	ADJ
fbem-3461	128	10	to	to	PART
fbem-3461	128	11	improve	improve	VERB
fbem-3461	128	12	the	the	DET
fbem-3461	128	13	credit	credit	NOUN
fbem-3461	128	14	tax	tax	NOUN
fbem-3461	128	15	management	management	NOUN
fbem-3461	128	16	system	system	NOUN
fbem-3461	128	17	and	and	CCONJ
fbem-3461	128	18	establish	establish	VERB
fbem-3461	128	19	a	a	DET
fbem-3461	128	20	new	new	ADJ
fbem-3461	128	21	credit	credit	NOUN
fbem-3461	128	22	governance	governance	NOUN
fbem-3461	128	23	system	system	NOUN
fbem-3461	128	24	that	that	PRON
fbem-3461	128	25	integrates	integrate	VERB
fbem-3461	128	26	credit	credit	NOUN
fbem-3461	128	27	throughout	throughout	ADP
fbem-3461	128	28	the	the	DET
fbem-3461	128	29	whole	whole	ADJ
fbem-3461	128	30	life	life	NOUN
fbem-3461	128	31	development	development	NOUN
fbem-3461	128	32	stage	stage	NOUN
fbem-3461	128	33	of	of	ADP
fbem-3461	128	34	the	the	DET
fbem-3461	128	35	transaction	transaction	NOUN
fbem-3461	128	36	actor	actor	NOUN
fbem-3461	128	37	and	and	CCONJ
fbem-3461	128	38	dovetails	dovetail	VERB
fbem-3461	128	39	with	with	ADP
fbem-3461	128	40	the	the	DET
fbem-3461	128	41	whole	whole	ADJ
fbem-3461	128	42	control	control	NOUN
fbem-3461	128	43	links	link	NOUN
fbem-3461	128	44	before	before	ADV
fbem-3461	128	45	,	,	PUNCT
fbem-3461	128	46	during	during	ADP
fbem-3461	128	47	and	and	CCONJ
fbem-3461	128	48	after	after	ADP
fbem-3461	128	49	the	the	DET
fbem-3461	128	50	matter	matter	NOUN
fbem-3461	128	51	.	.	PUNCT
fbem-3461	129	1	promote	promote	VERB
fbem-3461	129	2	departmental	departmental	ADJ
fbem-3461	129	3	cooperation	cooperation	NOUN
fbem-3461	129	4	and	and	CCONJ
fbem-3461	129	5	fully	fully	ADV
fbem-3461	129	6	implement	implement	VERB
fbem-3461	129	7	the	the	DET
fbem-3461	129	8	credit	credit	NOUN
fbem-3461	129	9	mechanism	mechanism	NOUN
fbem-3461	129	10	of	of	ADP
fbem-3461	129	11	credit	credit	NOUN
fbem-3461	129	12	incentive	incentive	NOUN
fbem-3461	129	13	for	for	ADP
fbem-3461	129	14	trustworthiness	trustworthiness	NOUN
fbem-3461	129	15	and	and	CCONJ
fbem-3461	129	16	discipline	discipline	NOUN
fbem-3461	129	17	for	for	ADP
fbem-3461	129	18	failure	failure	NOUN
fbem-3461	129	19	to	to	PART
fbem-3461	129	20	trust	trust	VERB
fbem-3461	129	21	.	.	PUNCT
fbem-3461	130	1	at	at	ADP
fbem-3461	130	2	the	the	DET
fbem-3461	130	3	same	same	ADJ
fbem-3461	130	4	time	time	NOUN
fbem-3461	130	5	,	,	PUNCT
fbem-3461	130	6	we	we	PRON
fbem-3461	130	7	should	should	AUX
fbem-3461	130	8	establish	establish	VERB
fbem-3461	130	9	a	a	DET
fbem-3461	130	10	tax	tax	NOUN
fbem-3461	130	11	source	source	NOUN
fbem-3461	130	12	control	control	NOUN
fbem-3461	130	13	and	and	CCONJ
fbem-3461	130	14	sharing	sharing	NOUN
fbem-3461	130	15	mechanism	mechanism	NOUN
fbem-3461	130	16	with	with	ADP
fbem-3461	130	17	the	the	DET
fbem-3461	130	18	help	help	NOUN
fbem-3461	130	19	of	of	ADP
fbem-3461	130	20	the	the	DET
fbem-3461	130	21	mechanism	mechanism	NOUN
fbem-3461	130	22	of	of	ADP
fbem-3461	130	23	collaborative	collaborative	ADJ
fbem-3461	130	24	governance	governance	NOUN
fbem-3461	130	25	,	,	PUNCT
fbem-3461	130	26	and	and	CCONJ
fbem-3461	130	27	all	all	DET
fbem-3461	130	28	relevant	relevant	ADJ
fbem-3461	130	29	departments	department	NOUN
fbem-3461	130	30	should	should	AUX
fbem-3461	130	31	pay	pay	VERB
fbem-3461	130	32	attention	attention	NOUN
fbem-3461	130	33	to	to	ADP
fbem-3461	130	34	the	the	DET
fbem-3461	130	35	strategy	strategy	NOUN
fbem-3461	130	36	of	of	ADP
fbem-3461	130	37	implementing	implement	VERB
fbem-3461	130	38	comprehensive	comprehensive	ADJ
fbem-3461	130	39	management	management	NOUN
fbem-3461	130	40	tasks	task	NOUN
fbem-3461	130	41	in	in	ADP
fbem-3461	130	42	timely	timely	ADJ
fbem-3461	130	43	exchange	exchange	NOUN
fbem-3461	130	44	and	and	CCONJ
fbem-3461	130	45	communication	communication	NOUN
fbem-3461	130	46	,	,	PUNCT
fbem-3461	130	47	and	and	CCONJ
fbem-3461	130	48	consolidate	consolidate	VERB
fbem-3461	130	49	and	and	CCONJ
fbem-3461	130	50	strengthen	strengthen	VERB
fbem-3461	130	51	189	189	NUM
fbem-3461	130	52	the	the	DET
fbem-3461	130	53	statutory	statutory	ADJ
fbem-3461	130	54	responsibility	responsibility	NOUN
fbem-3461	130	55	of	of	ADP
fbem-3461	130	56	tax	tax	NOUN
fbem-3461	130	57	subjects	subject	NOUN
fbem-3461	130	58	and	and	CCONJ
fbem-3461	130	59	the	the	DET
fbem-3461	130	60	statutory	statutory	ADJ
fbem-3461	130	61	responsibility	responsibility	NOUN
fbem-3461	130	62	of	of	ADP
fbem-3461	130	63	supervision	supervision	NOUN
fbem-3461	130	64	and	and	CCONJ
fbem-3461	130	65	management	management	NOUN
fbem-3461	130	66	.	.	PUNCT
fbem-3461	131	1	6	6	X
fbem-3461	131	2	.	.	X
fbem-3461	131	3	conclusion	conclusion	NOUN
fbem-3461	131	4	with	with	ADP
fbem-3461	131	5	the	the	DET
fbem-3461	131	6	change	change	NOUN
fbem-3461	131	7	of	of	ADP
fbem-3461	131	8	economic	economic	ADJ
fbem-3461	131	9	form	form	NOUN
fbem-3461	131	10	and	and	CCONJ
fbem-3461	131	11	technological	technological	ADJ
fbem-3461	131	12	progress	progress	NOUN
fbem-3461	131	13	,	,	PUNCT
fbem-3461	131	14	traditional	traditional	ADJ
fbem-3461	131	15	industries	industry	NOUN
fbem-3461	131	16	have	have	AUX
fbem-3461	131	17	been	be	AUX
fbem-3461	131	18	impacted	impact	VERB
fbem-3461	131	19	,	,	PUNCT
fbem-3461	131	20	thus	thus	ADV
fbem-3461	131	21	giving	give	VERB
fbem-3461	131	22	rise	rise	NOUN
fbem-3461	131	23	to	to	ADP
fbem-3461	131	24	new	new	ADJ
fbem-3461	131	25	industry	industry	NOUN
fbem-3461	131	26	employment	employment	NOUN
fbem-3461	131	27	mode	mode	NOUN
fbem-3461	131	28	.	.	PUNCT
fbem-3461	132	1	the	the	DET
fbem-3461	132	2	taxation	taxation	NOUN
fbem-3461	132	3	policy	policy	NOUN
fbem-3461	132	4	provides	provide	VERB
fbem-3461	132	5	favorable	favorable	ADJ
fbem-3461	132	6	external	external	ADJ
fbem-3461	132	7	conditions	condition	NOUN
fbem-3461	132	8	for	for	ADP
fbem-3461	132	9	the	the	DET
fbem-3461	132	10	development	development	NOUN
fbem-3461	132	11	of	of	ADP
fbem-3461	132	12	new	new	ADJ
fbem-3461	132	13	industry	industry	NOUN
fbem-3461	132	14	enterprises	enterprise	NOUN
fbem-3461	132	15	.	.	PUNCT
fbem-3461	133	1	at	at	ADP
fbem-3461	133	2	the	the	DET
fbem-3461	133	3	same	same	ADJ
fbem-3461	133	4	time	time	NOUN
fbem-3461	133	5	,	,	PUNCT
fbem-3461	133	6	it	it	PRON
fbem-3461	133	7	is	be	AUX
fbem-3461	133	8	necessary	necessary	ADJ
fbem-3461	133	9	to	to	PART
fbem-3461	133	10	pay	pay	VERB
fbem-3461	133	11	attention	attention	NOUN
fbem-3461	133	12	to	to	ADP
fbem-3461	133	13	the	the	DET
fbem-3461	133	14	problem	problem	NOUN
fbem-3461	133	15	of	of	ADP
fbem-3461	133	16	labor	labor	NOUN
fbem-3461	133	17	regulation	regulation	NOUN
fbem-3461	133	18	of	of	ADP
fbem-3461	133	19	new	new	ADJ
fbem-3461	133	20	industry	industry	NOUN
fbem-3461	133	21	enterprises	enterprise	NOUN
fbem-3461	133	22	.	.	PUNCT
fbem-3461	134	1	this	this	DET
fbem-3461	134	2	paper	paper	NOUN
fbem-3461	134	3	elaborates	elaborate	VERB
fbem-3461	134	4	the	the	DET
fbem-3461	134	5	different	different	ADJ
fbem-3461	134	6	views	view	NOUN
fbem-3461	134	7	of	of	ADP
fbem-3461	134	8	domestic	domestic	ADJ
fbem-3461	134	9	and	and	CCONJ
fbem-3461	134	10	foreign	foreign	ADJ
fbem-3461	134	11	scholars	scholar	NOUN
fbem-3461	134	12	on	on	ADP
fbem-3461	134	13	the	the	DET
fbem-3461	134	14	employment	employment	NOUN
fbem-3461	134	15	of	of	ADP
fbem-3461	134	16	new	new	ADJ
fbem-3461	134	17	industry	industry	NOUN
fbem-3461	134	18	and	and	CCONJ
fbem-3461	134	19	the	the	DET
fbem-3461	134	20	role	role	NOUN
fbem-3461	134	21	of	of	ADP
fbem-3461	134	22	fiscal	fiscal	ADJ
fbem-3461	134	23	policy	policy	NOUN
fbem-3461	134	24	on	on	ADP
fbem-3461	134	25	the	the	DET
fbem-3461	134	26	development	development	NOUN
fbem-3461	134	27	of	of	ADP
fbem-3461	134	28	new	new	ADJ
fbem-3461	134	29	industry	industry	NOUN
fbem-3461	134	30	enterprises	enterprise	NOUN
fbem-3461	134	31	,	,	PUNCT
fbem-3461	134	32	sorts	sort	VERB
fbem-3461	134	33	out	out	ADP
fbem-3461	134	34	some	some	DET
fbem-3461	134	35	tax	tax	NOUN
fbem-3461	134	36	policies	policy	NOUN
fbem-3461	134	37	for	for	ADP
fbem-3461	134	38	the	the	DET
fbem-3461	134	39	development	development	NOUN
fbem-3461	134	40	of	of	ADP
fbem-3461	134	41	new	new	ADJ
fbem-3461	134	42	industry	industry	NOUN
fbem-3461	134	43	enterprises	enterprise	NOUN
fbem-3461	134	44	,	,	PUNCT
fbem-3461	134	45	and	and	CCONJ
fbem-3461	134	46	based	base	VERB
fbem-3461	134	47	on	on	ADP
fbem-3461	134	48	the	the	DET
fbem-3461	134	49	perspective	perspective	NOUN
fbem-3461	134	50	of	of	ADP
fbem-3461	134	51	taxation	taxation	NOUN
fbem-3461	134	52	to	to	PART
fbem-3461	134	53	promote	promote	VERB
fbem-3461	134	54	labor	labor	NOUN
fbem-3461	134	55	regulation	regulation	NOUN
fbem-3461	134	56	,	,	PUNCT
fbem-3461	134	57	addresses	address	VERB
fbem-3461	134	58	the	the	DET
fbem-3461	134	59	existing	exist	VERB
fbem-3461	134	60	problems	problem	NOUN
fbem-3461	134	61	of	of	ADP
fbem-3461	134	62	unsound	unsound	ADJ
fbem-3461	134	63	relevant	relevant	ADJ
fbem-3461	134	64	laws	law	NOUN
fbem-3461	134	65	and	and	CCONJ
fbem-3461	134	66	regulations	regulation	NOUN
fbem-3461	134	67	,	,	PUNCT
fbem-3461	134	68	insufficient	insufficient	ADJ
fbem-3461	134	69	tax	tax	NOUN
fbem-3461	134	70	preferences	preference	NOUN
fbem-3461	134	71	,	,	PUNCT
fbem-3461	134	72	inadequate	inadequate	ADJ
fbem-3461	134	73	implementation	implementation	NOUN
fbem-3461	134	74	of	of	ADP
fbem-3461	134	75	tax	tax	NOUN
fbem-3461	134	76	policies	policy	NOUN
fbem-3461	134	77	and	and	CCONJ
fbem-3461	134	78	the	the	DET
fbem-3461	134	79	problems	problem	NOUN
fbem-3461	134	80	of	of	ADP
fbem-3461	134	81	inadequate	inadequate	ADJ
fbem-3461	134	82	tax	tax	NOUN
fbem-3461	134	83	collection	collection	NOUN
fbem-3461	134	84	and	and	CCONJ
fbem-3461	134	85	management	management	NOUN
fbem-3461	134	86	have	have	AUX
fbem-3461	134	87	been	be	AUX
fbem-3461	134	88	suggested	suggest	VERB
fbem-3461	134	89	for	for	ADP
fbem-3461	134	90	improvement	improvement	NOUN
fbem-3461	134	91	.	.	PUNCT
fbem-3461	135	1	under	under	ADP
fbem-3461	135	2	the	the	DET
fbem-3461	135	3	new	new	ADJ
fbem-3461	135	4	economic	economic	ADJ
fbem-3461	135	5	situation	situation	NOUN
fbem-3461	135	6	and	and	CCONJ
fbem-3461	135	7	new	new	ADJ
fbem-3461	135	8	demands	demand	NOUN
fbem-3461	135	9	,	,	PUNCT
fbem-3461	135	10	the	the	DET
fbem-3461	135	11	profound	profound	ADJ
fbem-3461	135	12	knowledge	knowledge	NOUN
fbem-3461	135	13	of	of	ADP
fbem-3461	135	14	tax	tax	NOUN
fbem-3461	135	15	policies	policy	NOUN
fbem-3461	135	16	for	for	ADP
fbem-3461	135	17	the	the	DET
fbem-3461	135	18	development	development	NOUN
fbem-3461	135	19	of	of	ADP
fbem-3461	135	20	new	new	ADJ
fbem-3461	135	21	business	business	NOUN
fbem-3461	135	22	enterprises	enterprise	NOUN
fbem-3461	135	23	in	in	ADP
fbem-3461	135	24	china	china	PROPN
fbem-3461	135	25	is	be	AUX
fbem-3461	135	26	helpful	helpful	ADJ
fbem-3461	135	27	to	to	PART
fbem-3461	135	28	bring	bring	VERB
fbem-3461	135	29	into	into	ADP
fbem-3461	135	30	play	play	NOUN
fbem-3461	135	31	the	the	DET
fbem-3461	135	32	positive	positive	ADJ
fbem-3461	135	33	incentive	incentive	NOUN
fbem-3461	135	34	effect	effect	NOUN
fbem-3461	135	35	of	of	ADP
fbem-3461	135	36	this	this	DET
fbem-3461	135	37	management	management	NOUN
fbem-3461	135	38	policy	policy	NOUN
fbem-3461	135	39	and	and	CCONJ
fbem-3461	135	40	promote	promote	VERB
fbem-3461	135	41	the	the	DET
fbem-3461	135	42	regulation	regulation	NOUN
fbem-3461	135	43	of	of	ADP
fbem-3461	135	44	employment	employment	NOUN
fbem-3461	135	45	.	.	PUNCT
fbem-3461	136	1	acknowledgment	acknowledgment	NOUN
fbem-3461	136	2	project	project	NOUN
fbem-3461	136	3	of	of	ADP
fbem-3461	136	4	hebei	hebei	PROPN
fbem-3461	136	5	provincial	provincial	ADJ
fbem-3461	136	6	department	department	NOUN
fbem-3461	136	7	of	of	ADP
fbem-3461	136	8	human	human	ADJ
fbem-3461	136	9	resources	resource	NOUN
fbem-3461	136	10	and	and	CCONJ
fbem-3461	136	11	social	social	ADJ
fbem-3461	136	12	security	security	NOUN
fbem-3461	136	13	:	:	PUNCT
fbem-3461	136	14	comparison	comparison	NOUN
fbem-3461	136	15	of	of	ADP
fbem-3461	136	16	employment	employment	NOUN
fbem-3461	136	17	quality	quality	NOUN
fbem-3461	136	18	of	of	ADP
fbem-3461	136	19	urban	urban	ADJ
fbem-3461	136	20	labor	labor	NOUN
fbem-3461	136	21	in	in	ADP
fbem-3461	136	22	beijing	beijing	PROPN
fbem-3461	136	23	-	-	PUNCT
fbem-3461	136	24	tianjin	tianjin	PROPN
fbem-3461	136	25	-	-	PUNCT
fbem-3461	136	26	hebei	hebei	PROPN
fbem-3461	136	27	under	under	ADP
fbem-3461	136	28	the	the	DET
fbem-3461	136	29	background	background	NOUN
fbem-3461	136	30	of	of	ADP
fbem-3461	136	31	common	common	ADJ
fbem-3461	136	32	prosperity(jrshz-2022	prosperity(jrshz-2022	NOUN
fbem-3461	136	33	-	-	PUNCT
fbem-3461	136	34	01016	01016	NUM
fbem-3461	136	35	)	)	PUNCT
fbem-3461	136	36	.	.	PUNCT
fbem-3461	137	1	references	reference	NOUN
fbem-3461	137	2	[	[	X
fbem-3461	137	3	1	1	NUM
fbem-3461	137	4	]	]	PUNCT
fbem-3461	137	5	tapscott	tapscott	NOUN
fbem-3461	137	6	d	d	X
fbem-3461	137	7	.	.	PUNCT
fbem-3461	138	1	“	"	PUNCT
fbem-3461	138	2	the	the	DET
fbem-3461	138	3	digital	digital	ADJ
fbem-3461	138	4	economy	economy	NOUN
fbem-3461	138	5	:	:	PUNCT
fbem-3461	138	6	promise	promise	VERB
fbem-3461	138	7	and	and	CCONJ
fbem-3461	138	8	peril	peril	NOUN
fbem-3461	138	9	in	in	ADP
fbem-3461	138	10	the	the	DET
fbem-3461	138	11	age	age	NOUN
fbem-3461	138	12	of	of	ADP
fbem-3461	138	13	networked	networked	ADJ
fbem-3461	138	14	intelligence	intelligence	NOUN
fbem-3461	138	15	,	,	PUNCT
fbem-3461	138	16	”	"	PUNCT
fbem-3461	138	17	innovation	innovation	NOUN
fbem-3461	138	18	journal	journal	NOUN
fbem-3461	138	19	,	,	PUNCT
fbem-3461	138	20	1999	1999	NUM
fbem-3461	138	21	,	,	PUNCT
fbem-3461	138	22	pp	pp	ADJ
fbem-3461	138	23	.	.	PUNCT
fbem-3461	139	1	156	156	NUM
fbem-3461	139	2	-	-	SYM
fbem-3461	139	3	168	168	NUM
fbem-3461	139	4	.	.	PUNCT
fbem-3461	140	1	[	[	X
fbem-3461	140	2	2	2	X
fbem-3461	140	3	]	]	PUNCT
fbem-3461	140	4	turcan	turcan	PROPN
fbem-3461	140	5	v	v	NUM
fbem-3461	140	6	,	,	PUNCT
fbem-3461	140	7	gribincea	gribincea	PROPN
fbem-3461	140	8	a	a	X
fbem-3461	140	9	,	,	PUNCT
fbem-3461	140	10	and	and	CCONJ
fbem-3461	140	11	birca	birca	VERB
fbem-3461	140	12	i	i	PRON
fbem-3461	140	13	.	.	PUNCT
fbem-3461	141	1	“	"	PUNCT
fbem-3461	141	2	digital	digital	ADJ
fbem-3461	141	3	economy	economy	NOUN
fbem-3461	141	4	–	–	PUNCT
fbem-3461	141	5	a	a	DET
fbem-3461	141	6	premise	premise	NOUN
fbem-3461	141	7	for	for	ADP
fbem-3461	141	8	economic	economic	ADJ
fbem-3461	141	9	development	development	NOUN
fbem-3461	141	10	in	in	ADP
fbem-3461	141	11	the	the	DET
fbem-3461	141	12	20th	20th	ADJ
fbem-3461	141	13	century	century	NOUN
fbem-3461	141	14	,	,	PUNCT
fbem-3461	141	15	”	"	PUNCT
fbem-3461	141	16	economy	economy	NOUN
fbem-3461	141	17	&	&	CCONJ
fbem-3461	141	18	sociology	sociology	NOUN
fbem-3461	141	19	theoretical	theoretical	ADJ
fbem-3461	141	20	&	&	CCONJ
fbem-3461	141	21	scientifical	scientifical	ADJ
fbem-3461	141	22	journal	journal	NOUN
fbem-3461	141	23	,	,	PUNCT
fbem-3461	141	24	2015	2015	NUM
fbem-3461	141	25	.	.	PUNCT
fbem-3461	142	1	[	[	X
fbem-3461	142	2	3	3	X
fbem-3461	142	3	]	]	X
fbem-3461	142	4	teau	teau	NOUN
fbem-3461	142	5	am	be	AUX
fbem-3461	142	6	.	.	PUNCT
fbem-3461	143	1	“	"	PUNCT
fbem-3461	143	2	european	european	ADJ
fbem-3461	143	3	digital	digital	ADJ
fbem-3461	143	4	economy	economy	NOUN
fbem-3461	143	5	,	,	PUNCT
fbem-3461	143	6	”	"	PUNCT
fbem-3461	143	7	.	.	PUNCT
fbem-3461	144	1	romanian	romanian	ADJ
fbem-3461	144	2	statistical	statistical	ADJ
fbem-3461	144	3	review	review	NOUN
fbem-3461	144	4	supplement	supplement	NOUN
fbem-3461	144	5	,	,	PUNCT
fbem-3461	144	6	vol	vol	NOUN
fbem-3461	144	7	62	62	NUM
fbem-3461	144	8	,	,	PUNCT
fbem-3461	144	9	pp	pp	ADJ
fbem-3461	144	10	.	.	PUNCT
fbem-3461	145	1	190	190	NUM
fbem-3461	145	2	-	-	SYM
fbem-3461	145	3	196	196	NUM
fbem-3461	145	4	,	,	PUNCT
fbem-3461	145	5	2014	2014	NUM
fbem-3461	145	6	.	.	PUNCT
fbem-3461	146	1	[	[	X
fbem-3461	146	2	4	4	X
fbem-3461	146	3	]	]	PUNCT
fbem-3461	146	4	xueying	xueying	PROPN
fbem-3461	146	5	li	li	PROPN
fbem-3461	146	6	.	.	PUNCT
fbem-3461	147	1	“	"	PUNCT
fbem-3461	147	2	on	on	ADP
fbem-3461	147	3	the	the	DET
fbem-3461	147	4	problems	problem	NOUN
fbem-3461	147	5	and	and	CCONJ
fbem-3461	147	6	strategies	strategy	NOUN
fbem-3461	147	7	of	of	ADP
fbem-3461	147	8	outsourcing	outsource	VERB
fbem-3461	147	9	archival	archival	NOUN
fbem-3461	147	10	services	service	NOUN
fbem-3461	147	11	in	in	ADP
fbem-3461	147	12	the	the	DET
fbem-3461	147	13	era	era	NOUN
fbem-3461	147	14	of	of	ADP
fbem-3461	147	15	"	"	PUNCT
fbem-3461	147	16	internet+	internet+	ADJ
fbem-3461	147	17	"	"	PUNCT
fbem-3461	147	18	,	,	PUNCT
fbem-3461	147	19	”	"	PUNCT
fbem-3461	147	20	modern	modern	ADJ
fbem-3461	147	21	marketing	marketing	NOUN
fbem-3461	147	22	(	(	PUNCT
fbem-3461	147	23	creation	creation	NOUN
fbem-3461	147	24	of	of	ADP
fbem-3461	147	25	wealth	wealth	NOUN
fbem-3461	147	26	information	information	NOUN
fbem-3461	147	27	edition	edition	PROPN
fbem-3461	147	28	)	)	PUNCT
fbem-3461	147	29	,	,	PUNCT
fbem-3461	147	30	pp	pp	PROPN
fbem-3461	147	31	.	.	PUNCT
fbem-3461	147	32	70	70	NUM
fbem-3461	147	33	,	,	PUNCT
fbem-3461	147	34	jun	jun	PROPN
fbem-3461	147	35	.	.	PROPN
fbem-3461	147	36	2018	2018	NUM
fbem-3461	147	37	.	.	PUNCT
fbem-3461	148	1	[	[	X
fbem-3461	148	2	5	5	NUM
fbem-3461	148	3	]	]	PUNCT
fbem-3461	148	4	yanxia	yanxia	PROPN
fbem-3461	148	5	liu	liu	PROPN
fbem-3461	148	6	.	.	PUNCT
fbem-3461	149	1	“	"	PUNCT
fbem-3461	149	2	study	study	VERB
fbem-3461	149	3	on	on	ADP
fbem-3461	149	4	the	the	DET
fbem-3461	149	5	development	development	NOUN
fbem-3461	149	6	of	of	ADP
fbem-3461	149	7	new	new	ADJ
fbem-3461	149	8	business	business	NOUN
fbem-3461	149	9	and	and	CCONJ
fbem-3461	149	10	its	its	PRON
fbem-3461	149	11	impact	impact	NOUN
fbem-3461	149	12	on	on	ADP
fbem-3461	149	13	shenzhen	shenzhen	PROPN
fbem-3461	149	14	and	and	CCONJ
fbem-3461	149	15	countermeasures	countermeasure	NOUN
fbem-3461	149	16	，	，	PUNCT
fbem-3461	149	17	”	"	PUNCT
fbem-3461	149	18	urban	urban	ADJ
fbem-3461	149	19	observation	observation	NOUN
fbem-3461	149	20	,	,	PUNCT
fbem-3461	149	21	pp	pp	ADJ
fbem-3461	149	22	.	.	PUNCT
fbem-3461	150	1	98	98	NUM
fbem-3461	150	2	-	-	SYM
fbem-3461	150	3	105	105	NUM
fbem-3461	150	4	,	,	PUNCT
fbem-3461	150	5	feb	feb	PROPN
fbem-3461	150	6	.	.	PROPN
fbem-3461	150	7	2015	2015	NUM
fbem-3461	150	8	.	.	PUNCT
fbem-3461	151	1	[	[	X
fbem-3461	151	2	6	6	NUM
fbem-3461	151	3	]	]	PUNCT
fbem-3461	151	4	baoping	baope	VERB
fbem-3461	151	5	ren	ren	PROPN
fbem-3461	151	6	.	.	PUNCT
fbem-3461	152	1	“	"	PUNCT
fbem-3461	152	2	comprehensive	comprehensive	ADJ
fbem-3461	152	3	evaluation	evaluation	NOUN
fbem-3461	152	4	of	of	ADP
fbem-3461	152	5	china	china	PROPN
fbem-3461	152	6	's	's	PART
fbem-3461	152	7	new	new	ADJ
fbem-3461	152	8	economic	economic	ADJ
fbem-3461	152	9	development	development	NOUN
fbem-3461	152	10	and	and	CCONJ
fbem-3461	152	11	its	its	PRON
fbem-3461	152	12	path	path	NOUN
fbem-3461	152	13	selection	selection	NOUN
fbem-3461	152	14	,	,	PUNCT
fbem-3461	152	15	”	"	PUNCT
fbem-3461	152	16	journal	journal	NOUN
fbem-3461	152	17	of	of	ADP
fbem-3461	152	18	central	central	PROPN
fbem-3461	152	19	south	south	PROPN
fbem-3461	152	20	university	university	PROPN
fbem-3461	152	21	(	(	PUNCT
fbem-3461	152	22	social	social	PROPN
fbem-3461	152	23	sciences	science	NOUN
fbem-3461	152	24	edition	edition	NOUN
fbem-3461	152	25	)	)	PUNCT
fbem-3461	152	26	,	,	PUNCT
fbem-3461	152	27	vol26	vol26	VERB
fbem-3461	152	28	,	,	PUNCT
fbem-3461	152	29	pp	pp	ADV
fbem-3461	152	30	.	.	PUNCT
fbem-3461	153	1	13	13	NUM
fbem-3461	153	2	-	-	SYM
fbem-3461	153	3	21	21	NUM
fbem-3461	153	4	,	,	PUNCT
fbem-3461	153	5	2020	2020	NUM
fbem-3461	153	6	.	.	PUNCT
fbem-3461	154	1	[	[	X
fbem-3461	154	2	7	7	X
fbem-3461	154	3	]	]	X
fbem-3461	154	4	ying	ying	PROPN
fbem-3461	154	5	li	li	PROPN
fbem-3461	154	6	.	.	PUNCT
fbem-3461	155	1	“	"	PUNCT
fbem-3461	155	2	the	the	DET
fbem-3461	155	3	new	new	ADJ
fbem-3461	155	4	economy	economy	NOUN
fbem-3461	155	5	and	and	CCONJ
fbem-3461	155	6	regulatory	regulatory	ADJ
fbem-3461	155	7	reform	reform	NOUN
fbem-3461	155	8	,	,	PUNCT
fbem-3461	155	9	”	"	PUNCT
fbem-3461	155	10	china	china	PROPN
fbem-3461	155	11	industrial	industrial	ADJ
fbem-3461	155	12	economy	economy	NOUN
fbem-3461	155	13	,	,	PUNCT
fbem-3461	155	14	pp	pp	ADJ
fbem-3461	155	15	.	.	PUNCT
fbem-3461	155	16	5	5	NUM
fbem-3461	155	17	-	-	SYM
fbem-3461	155	18	23	23	NUM
fbem-3461	155	19	,	,	PUNCT
fbem-3461	155	20	mar	mar	PROPN
fbem-3461	155	21	.	.	PROPN
fbem-3461	155	22	2018	2018	NUM
fbem-3461	155	23	.	.	PUNCT
fbem-3461	156	1	[	[	X
fbem-3461	156	2	8	8	NUM
fbem-3461	156	3	]	]	X
fbem-3461	156	4	wei	wei	PROPN
fbem-3461	156	5	guo	guo	PROPN
fbem-3461	156	6	.	.	PUNCT
fbem-3461	157	1	“	"	PUNCT
fbem-3461	157	2	new	new	ADJ
fbem-3461	157	3	industry	industry	NOUN
fbem-3461	157	4	employment	employment	NOUN
fbem-3461	157	5	governance	governance	NOUN
fbem-3461	157	6	and	and	CCONJ
fbem-3461	157	7	policy	policy	NOUN
fbem-3461	157	8	innovation	innovation	NOUN
fbem-3461	157	9	,	,	PUNCT
fbem-3461	157	10	”	"	PUNCT
fbem-3461	157	11	china	china	PROPN
fbem-3461	157	12	personnel	personnel	NOUN
fbem-3461	157	13	science	science	NOUN
fbem-3461	157	14	,	,	PUNCT
fbem-3461	157	15	pp	pp	ADJ
fbem-3461	157	16	.	.	PUNCT
fbem-3461	158	1	12	12	NUM
fbem-3461	158	2	-	-	SYM
fbem-3461	158	3	19	19	NUM
fbem-3461	158	4	,	,	PUNCT
fbem-3461	158	5	may	may	AUX
fbem-3461	158	6	.	.	PUNCT
fbem-3461	159	1	2020	2020	NUM
fbem-3461	159	2	.	.	PUNCT
fbem-3461	160	1	[	[	X
fbem-3461	160	2	9	9	NUM
fbem-3461	160	3	]	]	X
fbem-3461	160	4	fei	fei	PROPN
fbem-3461	160	5	yu	yu	PROPN
fbem-3461	160	6	.	.	PUNCT
fbem-3461	161	1	“	"	PUNCT
fbem-3461	161	2	exploring	explore	VERB
fbem-3461	161	3	the	the	DET
fbem-3461	161	4	path	path	NOUN
fbem-3461	161	5	of	of	ADP
fbem-3461	161	6	regulating	regulate	VERB
fbem-3461	161	7	the	the	DET
fbem-3461	161	8	employment	employment	NOUN
fbem-3461	161	9	of	of	ADP
fbem-3461	161	10	new	new	ADJ
fbem-3461	161	11	industries	industry	NOUN
fbem-3461	161	12	,	,	PUNCT
fbem-3461	161	13	”	"	PUNCT
fbem-3461	161	14	chinese	chinese	ADJ
fbem-3461	161	15	and	and	CCONJ
fbem-3461	161	16	foreign	foreign	ADJ
fbem-3461	161	17	entrepreneurs	entrepreneur	NOUN
fbem-3461	161	18	,	,	PUNCT
fbem-3461	161	19	vol16	vol16	PROPN
fbem-3461	161	20	,	,	PUNCT
fbem-3461	161	21	pp.99	pp.99	NOUN
fbem-3461	161	22	-	-	PUNCT
fbem-3461	161	23	100	100	NUM
fbem-3461	161	24	,	,	PUNCT
fbem-3461	161	25	2020	2020	NUM
fbem-3461	161	26	.	.	PUNCT
fbem-3461	162	1	[	[	X
fbem-3461	162	2	10	10	NUM
fbem-3461	162	3	]	]	X
fbem-3461	162	4	razovskiy	razovskiy	PROPN
fbem-3461	162	5	yu.v	yu.v	PROPN
fbem-3461	162	6	,	,	PUNCT
fbem-3461	162	7	artemiev	artemiev	PROPN
fbem-3461	162	8	n.v	n.v	PROPN
fbem-3461	162	9	.	.	PUNCT
fbem-3461	163	1	“	"	PUNCT
fbem-3461	163	2	on	on	ADP
fbem-3461	163	3	the	the	DET
fbem-3461	163	4	formation	formation	NOUN
fbem-3461	163	5	of	of	ADP
fbem-3461	163	6	super	super	ADJ
fbem-3461	163	7	profits	profit	NOUN
fbem-3461	163	8	in	in	ADP
fbem-3461	163	9	the	the	DET
fbem-3461	163	10	digital	digital	ADJ
fbem-3461	163	11	economy	economy	NOUN
fbem-3461	163	12	,	,	PUNCT
fbem-3461	163	13	”	"	PUNCT
fbem-3461	163	14	ugol',vol1141	ugol',vol1141	PROPN
fbem-3461	163	15	,	,	PUNCT
fbem-3461	163	16	apr	apr	PROPN
fbem-3461	163	17	.	.	NOUN
fbem-3461	163	18	2021	2021	NUM
fbem-3461	163	19	.	.	PUNCT
fbem-3461	164	1	[	[	X
fbem-3461	164	2	11	11	NUM
fbem-3461	164	3	]	]	PUNCT
fbem-3461	164	4	frohman	frohman	NOUN
fbem-3461	164	5	alan	alan	PROPN
fbem-3461	164	6	l．“personal	l．“personal	PROPN
fbem-3461	164	7	initiative	initiative	NOUN
fbem-3461	164	8	sparks	spark	VERB
fbem-3461	164	9	innovation	innovation	NOUN
fbem-3461	164	10	,	,	PUNCT
fbem-3461	164	11	”	"	PUNCT
fbem-3461	164	12	research	research	NOUN
fbem-3461	164	13	technology	technology	NOUN
fbem-3461	164	14	management	management	NOUN
fbem-3461	164	15	,	,	PUNCT
fbem-3461	164	16	vol3	vol3	PROPN
fbem-3461	164	17	,	,	PUNCT
fbem-3461	164	18	pp	pp	ADJ
fbem-3461	164	19	.	.	PUNCT
fbem-3461	165	1	61	61	NUM
fbem-3461	165	2	-	-	SYM
fbem-3461	165	3	72,1999．	72,1999．	NUM
fbem-3461	165	4	[	[	X
fbem-3461	165	5	12	12	NUM
fbem-3461	165	6	]	]	PUNCT
fbem-3461	166	1	klassen	klassen	PROPN
fbem-3461	166	2	k.j	k.j	PROPN
fbem-3461	166	3	.	.	PROPN
fbem-3461	167	1	reed	reed	PROPN
fbem-3461	167	2	m	m	VERB
fbem-3461	167	3	e	e	NOUN
fbem-3461	167	4	“	"	PUNCT
fbem-3461	167	5	cross	cross	ADJ
fbem-3461	167	6	—	—	PUNCT
fbem-3461	167	7	national	national	ADJ
fbem-3461	167	8	comparison	comparison	NOUN
fbem-3461	167	9	of	of	ADP
fbem-3461	167	10	r&d	r&d	NOUN
fbem-3461	167	11	expenditure	expenditure	NOUN
fbem-3461	167	12	decisions，tax	decisions，tax	NOUN
fbem-3461	167	13	incentives	incentive	NOUN
fbem-3461	167	14	and	and	CCONJ
fbem-3461	167	15	financial	financial	ADJ
fbem-3461	167	16	constraints	constraint	NOUN
fbem-3461	167	17	,	,	PUNCT
fbem-3461	167	18	”	"	PUNCT
fbem-3461	167	19	contemporary	contemporary	ADJ
fbem-3461	167	20	accounting	accounting	NOUN
fbem-3461	167	21	research	research	PROPN
fbem-3461	167	22	,	,	PUNCT
fbem-3461	167	23	apr	apr	PROPN
fbem-3461	167	24	,	,	PUNCT
fbem-3461	167	25	2004	2004	NUM
fbem-3461	167	26	.	.	PUNCT
fbem-3461	168	1	[	[	X
fbem-3461	168	2	13	13	NUM
fbem-3461	168	3	]	]	X
fbem-3461	168	4	jenkins	jenkins	PROPN
fbem-3461	168	5	j.	j.	PROPN
fbem-3461	168	6	craig	craig	PROPN
fbem-3461	168	7	,	,	PUNCT
fbem-3461	168	8	kevin	kevin	PROPN
fbem-3461	168	9	t.	t.	PROPN
fbem-3461	168	10	leicht	leicht	PROPN
fbem-3461	168	11	,	,	PUNCT
fbem-3461	168	12	arthur	arthur	PROPN
fbem-3461	168	13	jaynes	jaynes	PROPN
fbem-3461	168	14	.	.	PUNCT
fbem-3461	169	1	“	"	PUNCT
fbem-3461	169	2	do	do	VERB
fbem-3461	169	3	high	high	ADJ
fbem-3461	169	4	technology	technology	NOUN
fbem-3461	169	5	policies	policy	NOUN
fbem-3461	169	6	work	work	VERB
fbem-3461	169	7	?	?	PUNCT
fbem-3461	170	1	high	high	ADJ
fbem-3461	170	2	technology	technology	NOUN
fbem-3461	170	3	industry	industry	NOUN
fbem-3461	170	4	employment	employment	NOUN
fbem-3461	170	5	growth	growth	NOUN
fbem-3461	170	6	in	in	ADP
fbem-3461	170	7	u.s	u.s	PROPN
fbem-3461	170	8	.	.	PROPN
fbem-3461	170	9	metropolitan	metropolitan	PROPN
fbem-3461	170	10	areas,1988	areas,1988	PROPN
fbem-3461	170	11	-	-	PROPN
fbem-3461	170	12	1998	1998	NUM
fbem-3461	170	13	,	,	PUNCT
fbem-3461	170	14	”	"	PUNCT
fbem-3461	170	15	social	social	ADJ
fbem-3461	170	16	forces	force	NOUN
fbem-3461	170	17	,	,	PUNCT
fbem-3461	170	18	vol85	vol85	NOUN
fbem-3461	170	19	,	,	PUNCT
fbem-3461	170	20	pp	pp	ADP
fbem-3461	170	21	.	.	PUNCT
fbem-3461	171	1	267	267	NUM
fbem-3461	171	2	-	-	SYM
fbem-3461	171	3	292	292	NUM
fbem-3461	171	4	,	,	PUNCT
fbem-3461	171	5	2006	2006	NUM
fbem-3461	171	6	.	.	PUNCT
fbem-3461	172	1	[	[	X
fbem-3461	172	2	14	14	NUM
fbem-3461	172	3	]	]	X
fbem-3461	172	4	robin	robin	PROPN
fbem-3461	172	5	kleer	kleer	PROPN
fbem-3461	172	6	.	.	PUNCT
fbem-3461	173	1	“	"	PUNCT
fbem-3461	173	2	government	government	NOUN
fbem-3461	173	3	r&d	r&d	NOUN
fbem-3461	173	4	subsidies	subsidy	NOUN
fbem-3461	173	5	as	as	ADP
fbem-3461	173	6	a	a	DET
fbem-3461	173	7	signal	signal	NOUN
fbem-3461	173	8	for	for	ADP
fbem-3461	173	9	private	private	ADJ
fbem-3461	173	10	investors	investor	NOUN
fbem-3461	173	11	,	,	PUNCT
fbem-3461	173	12	”	"	PUNCT
fbem-3461	173	13	research	research	NOUN
fbem-3461	173	14	policy	policy	NOUN
fbem-3461	173	15	,	,	PUNCT
fbem-3461	173	16	vol39	vol39	NOUN
fbem-3461	173	17	,	,	PUNCT
fbem-3461	173	18	pp.31	pp.31	NOUN
fbem-3461	173	19	-	-	PUNCT
fbem-3461	173	20	37	37	NUM
fbem-3461	173	21	,	,	PUNCT
fbem-3461	173	22	2010	2010	NUM
fbem-3461	173	23	.	.	PUNCT
fbem-3461	174	1	[	[	X
fbem-3461	174	2	15	15	NUM
fbem-3461	174	3	]	]	PUNCT
fbem-3461	174	4	yuehong	yuehong	PROPN
fbem-3461	174	5	zhao	zhao	PROPN
fbem-3461	174	6	.	.	PUNCT
fbem-3461	175	1	“	"	PUNCT
fbem-3461	175	2	a	a	DET
fbem-3461	175	3	study	study	NOUN
fbem-3461	175	4	on	on	ADP
fbem-3461	175	5	the	the	DET
fbem-3461	175	6	incentive	incentive	NOUN
fbem-3461	175	7	effect	effect	NOUN
fbem-3461	175	8	of	of	ADP
fbem-3461	175	9	current	current	ADJ
fbem-3461	175	10	income	income	NOUN
fbem-3461	175	11	tax	tax	NOUN
fbem-3461	175	12	incentives	incentive	NOUN
fbem-3461	175	13	on	on	ADP
fbem-3461	175	14	corporate	corporate	ADJ
fbem-3461	175	15	r&d	r&d	NOUN
fbem-3461	175	16	investment	investment	NOUN
fbem-3461	175	17	:	:	PUNCT
fbem-3461	175	18	a	a	DET
fbem-3461	175	19	panel	panel	NOUN
fbem-3461	175	20	data	datum	NOUN
fbem-3461	175	21	based	base	VERB
fbem-3461	175	22	on	on	ADP
fbem-3461	175	23	listed	list	VERB
fbem-3461	175	24	high	high	ADJ
fbem-3461	175	25	-	-	PUNCT
fbem-3461	175	26	tech	tech	NOUN
fbem-3461	175	27	enterprises	enterprise	NOUN
fbem-3461	175	28	,	,	PUNCT
fbem-3461	175	29	”	"	PUNCT
fbem-3461	175	30	science	science	NOUN
fbem-3461	175	31	and	and	CCONJ
fbem-3461	175	32	technology	technology	NOUN
fbem-3461	175	33	management	management	NOUN
fbem-3461	175	34	research	research	NOUN
fbem-3461	175	35	,	,	PUNCT
fbem-3461	175	36	vol33,pp.104	vol33,pp.104	X
fbem-3461	175	37	-	-	PUNCT
fbem-3461	175	38	107	107	NUM
fbem-3461	175	39	,	,	PUNCT
fbem-3461	175	40	2013	2013	NUM
fbem-3461	175	41	.	.	PUNCT
fbem-3461	176	1	[	[	X
fbem-3461	176	2	16	16	NUM
fbem-3461	176	3	]	]	X
fbem-3461	176	4	kai	kai	PROPN
fbem-3461	176	5	zhang	zhang	PROPN
fbem-3461	176	6	.	.	PUNCT
fbem-3461	177	1	“	"	PUNCT
fbem-3461	177	2	analysis	analysis	NOUN
fbem-3461	177	3	of	of	ADP
fbem-3461	177	4	the	the	DET
fbem-3461	177	5	tax	tax	NOUN
fbem-3461	177	6	incentive	incentive	NOUN
fbem-3461	177	7	effect	effect	NOUN
fbem-3461	177	8	of	of	ADP
fbem-3461	177	9	innovation	innovation	NOUN
fbem-3461	177	10	inputs	input	VERB
fbem-3461	177	11	evidence	evidence	NOUN
fbem-3461	177	12	from	from	ADP
fbem-3461	177	13	the	the	DET
fbem-3461	177	14	software	software	NOUN
fbem-3461	177	15	industry	industry	NOUN
fbem-3461	177	16	,	,	PUNCT
fbem-3461	177	17	”	"	PUNCT
fbem-3461	177	18	finance	finance	NOUN
fbem-3461	177	19	and	and	CCONJ
fbem-3461	177	20	accounting	account	VERB
fbem-3461	177	21	monthly	monthly	ADV
fbem-3461	177	22	,	,	PUNCT
fbem-3461	177	23	pp.49	pp.49	NOUN
fbem-3461	177	24	-	-	PUNCT
fbem-3461	177	25	55	55	NUM
fbem-3461	177	26	,	,	PUNCT
fbem-3461	177	27	apr.2018	apr.2018	X
fbem-3461	177	28	.	.	PUNCT
fbem-3461	178	1	[	[	X
fbem-3461	178	2	17	17	NUM
fbem-3461	178	3	]	]	PUNCT
fbem-3461	178	4	zhouyu	zhouyu	PROPN
fbem-3461	178	5	lin	lin	PROPN
fbem-3461	178	6	.	.	PUNCT
fbem-3461	179	1	“	"	PUNCT
fbem-3461	179	2	income	income	NOUN
fbem-3461	179	3	tax	tax	NOUN
fbem-3461	179	4	reform	reform	NOUN
fbem-3461	179	5	and	and	CCONJ
fbem-3461	179	6	corporate	corporate	ADJ
fbem-3461	179	7	technology	technology	NOUN
fbem-3461	179	8	innovation	innovation	NOUN
fbem-3461	179	9	in	in	ADP
fbem-3461	179	10	china	china	PROPN
fbem-3461	179	11	,	,	PUNCT
fbem-3461	179	12	”	"	PUNCT
fbem-3461	179	13	china	china	PROPN
fbem-3461	179	14	industrial	industrial	PROPN
fbem-3461	179	15	economics	economic	NOUN
fbem-3461	179	16	,	,	PUNCT
fbem-3461	179	17	pp.111	pp.111	PROPN
fbem-3461	179	18	-	-	SYM
fbem-3461	179	19	123	123	NUM
fbem-3461	179	20	,	,	PUNCT
fbem-3461	179	21	mar.2013	mar.2013	X
fbem-3461	179	22	.	.	PUNCT
fbem-3461	180	1	[	[	X
fbem-3461	180	2	18	18	NUM
fbem-3461	180	3	]	]	PUNCT
fbem-3461	180	4	chunmei	chunmei	PROPN
fbem-3461	180	5	zheng	zheng	PROPN
fbem-3461	180	6	.	.	PUNCT
fbem-3461	181	1	“	"	PUNCT
fbem-3461	181	2	the	the	DET
fbem-3461	181	3	impact	impact	NOUN
fbem-3461	181	4	of	of	ADP
fbem-3461	181	5	government	government	NOUN
fbem-3461	181	6	subsidies	subsidy	NOUN
fbem-3461	181	7	and	and	CCONJ
fbem-3461	181	8	tax	tax	NOUN
fbem-3461	181	9	incentives	incentive	NOUN
fbem-3461	181	10	on	on	ADP
fbem-3461	181	11	firms	firm	NOUN
fbem-3461	181	12	'	'	PART
fbem-3461	181	13	innovation	innovation	NOUN
fbem-3461	181	14	performance	performance	NOUN
fbem-3461	181	15	--	--	PUNCT
fbem-3461	181	16	an	an	DET
fbem-3461	181	17	empirical	empirical	ADJ
fbem-3461	181	18	study	study	NOUN
fbem-3461	181	19	based	base	VERB
fbem-3461	181	20	on	on	ADP
fbem-3461	181	21	high	high	ADJ
fbem-3461	181	22	-	-	PUNCT
fbem-3461	181	23	tech	tech	NOUN
fbem-3461	181	24	enterprises	enterprise	NOUN
fbem-3461	181	25	in	in	ADP
fbem-3461	181	26	gem	gem	NOUN
fbem-3461	181	27	,	,	PUNCT
fbem-3461	181	28	”	"	PUNCT
fbem-3461	181	29	science	science	NOUN
fbem-3461	181	30	and	and	CCONJ
fbem-3461	181	31	technology	technology	NOUN
fbem-3461	181	32	progress	progress	NOUN
fbem-3461	181	33	and	and	CCONJ
fbem-3461	181	34	countermeasures	countermeasure	NOUN
fbem-3461	181	35	,	,	PUNCT
fbem-3461	181	36	vol32	vol32	NOUN
fbem-3461	181	37	,	,	PUNCT
fbem-3461	181	38	pp	pp	ADJ
fbem-3461	181	39	.	.	PUNCT
fbem-3461	182	1	83	83	NUM
fbem-3461	182	2	-	-	SYM
fbem-3461	182	3	87	87	NUM
fbem-3461	182	4	,	,	PUNCT
fbem-3461	182	5	2015	2015	NUM
fbem-3461	182	6	.	.	PUNCT
fbem-3461	183	1	[	[	X
fbem-3461	183	2	19	19	NUM
fbem-3461	183	3	]	]	X
fbem-3461	183	4	hong	hong	PROPN
fbem-3461	183	5	yu	yu	PROPN
fbem-3461	183	6	.	.	PUNCT
fbem-3461	184	1	“	"	PUNCT
fbem-3461	184	2	research	research	NOUN
fbem-3461	184	3	on	on	ADP
fbem-3461	184	4	tax	tax	NOUN
fbem-3461	184	5	incentives	incentive	NOUN
fbem-3461	184	6	to	to	PART
fbem-3461	184	7	promote	promote	VERB
fbem-3461	184	8	scientific	scientific	ADJ
fbem-3461	184	9	and	and	CCONJ
fbem-3461	184	10	technological	technological	ADJ
fbem-3461	184	11	innovation	innovation	NOUN
fbem-3461	184	12	,	,	PUNCT
fbem-3461	184	13	”	"	PUNCT
fbem-3461	184	14	local	local	ADJ
fbem-3461	184	15	finance	finance	NOUN
fbem-3461	184	16	research	research	NOUN
fbem-3461	184	17	,	,	PUNCT
fbem-3461	184	18	pp	pp	ADJ
fbem-3461	184	19	.	.	PUNCT
fbem-3461	185	1	2327	2327	NUM
fbem-3461	186	1	+	+	SYM
fbem-3461	186	2	34	34	NUM
fbem-3461	186	3	,	,	PUNCT
fbem-3461	186	4	may	may	AUX
fbem-3461	186	5	.	.	PUNCT
fbem-3461	187	1	2016	2016	NUM
fbem-3461	187	2	.	.	PUNCT
fbem-3461	188	1	[	[	X
fbem-3461	188	2	20	20	NUM
fbem-3461	188	3	]	]	X
fbem-3461	188	4	nan	nan	PROPN
fbem-3461	188	5	gao	gao	PROPN
fbem-3461	188	6	.	.	PUNCT
fbem-3461	189	1	“	"	PUNCT
fbem-3461	189	2	the	the	DET
fbem-3461	189	3	impact	impact	NOUN
fbem-3461	189	4	of	of	ADP
fbem-3461	189	5	government	government	NOUN
fbem-3461	189	6	subsidies	subsidy	NOUN
fbem-3461	189	7	on	on	ADP
fbem-3461	189	8	firm	firm	ADJ
fbem-3461	189	9	growth	growth	NOUN
fbem-3461	189	10	--	--	PUNCT
fbem-3461	189	11	a	a	DET
fbem-3461	189	12	case	case	NOUN
fbem-3461	189	13	study	study	NOUN
fbem-3461	189	14	of	of	ADP
fbem-3461	189	15	photovoltaic	photovoltaic	NOUN
fbem-3461	189	16	firms	firm	NOUN
fbem-3461	189	17	，	，	PUNCT
fbem-3461	189	18	”	"	PUNCT
fbem-3461	189	19	productivity	productivity	NOUN
fbem-3461	189	20	research	research	NOUN
fbem-3461	189	21	,	,	PUNCT
fbem-3461	189	22	vol3	vol3	PROPN
fbem-3461	189	23	,	,	PUNCT
fbem-3461	189	24	pp.61	pp.61	NOUN
fbem-3461	189	25	-	-	PUNCT
fbem-3461	189	26	67	67	NUM
fbem-3461	189	27	,	,	PUNCT
fbem-3461	189	28	2017	2017	NUM
fbem-3461	189	29	[	[	SYM
fbem-3461	189	30	21	21	NUM
fbem-3461	189	31	]	]	X
fbem-3461	189	32	cheng	cheng	PROPN
fbem-3461	189	33	luo	luo	PROPN
fbem-3461	189	34	.	.	PUNCT
fbem-3461	190	1	“	"	PUNCT
fbem-3461	190	2	analysis	analysis	NOUN
fbem-3461	190	3	of	of	ADP
fbem-3461	190	4	mechanism	mechanism	NOUN
fbem-3461	190	5	,	,	PUNCT
fbem-3461	190	6	path	path	NOUN
fbem-3461	190	7	and	and	CCONJ
fbem-3461	190	8	counter	counter	NOUN
fbem-3461	190	9	measures	measure	NOUN
fbem-3461	190	10	of	of	ADP
fbem-3461	190	11	fiscal	fiscal	ADJ
fbem-3461	190	12	policy	policy	NOUN
fbem-3461	190	13	to	to	PART
fbem-3461	190	14	promote	promote	VERB
fbem-3461	190	15	the	the	DET
fbem-3461	190	16	growth	growth	NOUN
fbem-3461	190	17	of	of	ADP
fbem-3461	190	18	smes	sme	NOUN
fbem-3461	190	19	,	,	PUNCT
fbem-3461	190	20	“	"	PUNCT
fbem-3461	190	21	business	business	NOUN
fbem-3461	190	22	economics	economic	NOUN
fbem-3461	190	23	research	research	NOUN
fbem-3461	190	24	,	,	PUNCT
fbem-3461	190	25	pp.170	pp.170	PROPN
fbem-3461	190	26	-	-	PUNCT
fbem-3461	190	27	172	172	NUM
fbem-3461	190	28	,	,	PUNCT
fbem-3461	190	29	sep	sep	PROPN
fbem-3461	190	30	.	.	PROPN
fbem-3461	190	31	2017	2017	NUM
fbem-3461	190	32	.	.	PUNCT
fbem-3461	191	1	[	[	X
fbem-3461	191	2	22	22	NUM
fbem-3461	191	3	]	]	X
fbem-3461	191	4	xianchun	xianchun	PROPN
fbem-3461	191	5	xu	xu	INTJ
fbem-3461	191	6	.	.	PUNCT
fbem-3461	192	1	“	"	PUNCT
fbem-3461	192	2	china	china	PROPN
fbem-3461	192	3	's	's	PART
fbem-3461	192	4	new	new	ADJ
fbem-3461	192	5	economy	economy	NOUN
fbem-3461	192	6	:	:	PUNCT
fbem-3461	192	7	roles	role	NOUN
fbem-3461	192	8	,	,	PUNCT
fbem-3461	192	9	characteristics	characteristic	NOUN
fbem-3461	192	10	and	and	CCONJ
fbem-3461	192	11	challenges	challenge	NOUN
fbem-3461	192	12	,	,	PUNCT
fbem-3461	192	13	“	"	PUNCT
fbem-3461	192	14	finance	finance	NOUN
fbem-3461	192	15	and	and	CCONJ
fbem-3461	192	16	trade	trade	NOUN
fbem-3461	192	17	economics	economic	NOUN
fbem-3461	192	18	,	,	PUNCT
fbem-3461	192	19	vol41	vol41	PROPN
fbem-3461	192	20	,	,	PUNCT
fbem-3461	192	21	pp.520	pp.520	PROPN
fbem-3461	192	22	,	,	PUNCT
fbem-3461	192	23	jan	jan	PROPN
fbem-3461	192	24	.	.	PROPN
fbem-3461	192	25	2020	2020	NUM
fbem-3461	192	26	.	.	PUNCT