id	sid	tid	token	lemma	pos
fbem-3463	1	1	frontiers	frontier	NOUN
fbem-3463	1	2	in	in	ADP
fbem-3463	1	3	business	business	NOUN
fbem-3463	1	4	,	,	PUNCT
fbem-3463	1	5	economics	economic	NOUN
fbem-3463	1	6	and	and	CCONJ
fbem-3463	1	7	management	management	NOUN
fbem-3463	1	8	issn	issn	PROPN
fbem-3463	1	9	:	:	PUNCT
fbem-3463	1	10	2766	2766	NUM
fbem-3463	1	11	-	-	PUNCT
fbem-3463	1	12	824x	824x	NUM
fbem-3463	1	13	|	|	ADJ
fbem-3463	1	14	vol	vol	NOUN
fbem-3463	1	15	.	.	PROPN
fbem-3463	2	1	6	6	NUM
fbem-3463	2	2	,	,	PUNCT
fbem-3463	2	3	no	no	INTJ
fbem-3463	2	4	.	.	NOUN
fbem-3463	2	5	3	3	NUM
fbem-3463	2	6	,	,	PUNCT
fbem-3463	2	7	2022	2022	NUM
fbem-3463	2	8	195	195	NUM
fbem-3463	2	9	the	the	DET
fbem-3463	2	10	current	current	ADJ
fbem-3463	2	11	situation	situation	NOUN
fbem-3463	2	12	of	of	ADP
fbem-3463	2	13	fiscal	fiscal	ADJ
fbem-3463	2	14	and	and	CCONJ
fbem-3463	2	15	tax	tax	NOUN
fbem-3463	2	16	policies	policy	NOUN
fbem-3463	2	17	to	to	PART
fbem-3463	2	18	promote	promote	VERB
fbem-3463	2	19	the	the	DET
fbem-3463	2	20	employment	employment	NOUN
fbem-3463	2	21	quality	quality	NOUN
fbem-3463	2	22	of	of	ADP
fbem-3463	2	23	flexible	flexible	ADJ
fbem-3463	2	24	workers	worker	NOUN
fbem-3463	2	25	in	in	ADP
fbem-3463	2	26	new	new	ADJ
fbem-3463	2	27	industries	industry	NOUN
fbem-3463	2	28	and	and	CCONJ
fbem-3463	2	29	improve	improve	VERB
fbem-3463	2	30	countermeasures	countermeasure	NOUN
fbem-3463	2	31	xuelan	xuelan	PROPN
fbem-3463	2	32	bai	bai	PROPN
fbem-3463	2	33	school	school	PROPN
fbem-3463	2	34	of	of	ADP
fbem-3463	2	35	management	management	NOUN
fbem-3463	2	36	,	,	PUNCT
fbem-3463	2	37	hebei	hebei	PROPN
fbem-3463	2	38	university	university	PROPN
fbem-3463	2	39	,	,	PUNCT
fbem-3463	2	40	china	china	PROPN
fbem-3463	2	41	abstract	abstract	PROPN
fbem-3463	2	42	:	:	PUNCT
fbem-3463	2	43	with	with	ADP
fbem-3463	2	44	the	the	DET
fbem-3463	2	45	application	application	NOUN
fbem-3463	2	46	of	of	ADP
fbem-3463	2	47	big	big	ADJ
fbem-3463	2	48	data	datum	NOUN
fbem-3463	2	49	,	,	PUNCT
fbem-3463	2	50	the	the	DET
fbem-3463	2	51	upgrade	upgrade	NOUN
fbem-3463	2	52	of	of	ADP
fbem-3463	2	53	cloud	cloud	NOUN
fbem-3463	2	54	computing	compute	VERB
fbem-3463	2	55	resources	resource	NOUN
fbem-3463	2	56	and	and	CCONJ
fbem-3463	2	57	the	the	DET
fbem-3463	2	58	comprehensive	comprehensive	ADJ
fbem-3463	2	59	popularization	popularization	NOUN
fbem-3463	2	60	of	of	ADP
fbem-3463	2	61	internet	internet	NOUN
fbem-3463	2	62	technology	technology	NOUN
fbem-3463	2	63	,	,	PUNCT
fbem-3463	2	64	the	the	DET
fbem-3463	2	65	emergence	emergence	NOUN
fbem-3463	2	66	of	of	ADP
fbem-3463	2	67	new	new	ADJ
fbem-3463	2	68	economy	economy	NOUN
fbem-3463	2	69	and	and	CCONJ
fbem-3463	2	70	new	new	ADJ
fbem-3463	2	71	industry	industry	NOUN
fbem-3463	2	72	will	will	AUX
fbem-3463	2	73	definitely	definitely	ADV
fbem-3463	2	74	overturn	overturn	VERB
fbem-3463	2	75	the	the	DET
fbem-3463	2	76	traditional	traditional	ADJ
fbem-3463	2	77	working	working	NOUN
fbem-3463	2	78	mode	mode	NOUN
fbem-3463	2	79	,	,	PUNCT
fbem-3463	2	80	and	and	CCONJ
fbem-3463	2	81	more	more	ADJ
fbem-3463	2	82	and	and	CCONJ
fbem-3463	2	83	more	more	ADJ
fbem-3463	2	84	workers	worker	NOUN
fbem-3463	2	85	join	join	VERB
fbem-3463	2	86	the	the	DET
fbem-3463	2	87	flexible	flexible	ADJ
fbem-3463	2	88	employment	employment	NOUN
fbem-3463	2	89	team	team	NOUN
fbem-3463	2	90	and	and	CCONJ
fbem-3463	2	91	become	become	VERB
fbem-3463	2	92	the	the	DET
fbem-3463	2	93	main	main	ADJ
fbem-3463	2	94	force	force	NOUN
fbem-3463	2	95	in	in	ADP
fbem-3463	2	96	the	the	DET
fbem-3463	2	97	labor	labor	NOUN
fbem-3463	2	98	market	market	NOUN
fbem-3463	2	99	.	.	PUNCT
fbem-3463	3	1	the	the	DET
fbem-3463	3	2	new	new	ADJ
fbem-3463	3	3	flexible	flexible	ADJ
fbem-3463	3	4	employment	employment	NOUN
fbem-3463	3	5	is	be	AUX
fbem-3463	3	6	characterized	characterize	VERB
fbem-3463	3	7	by	by	ADP
fbem-3463	3	8	the	the	DET
fbem-3463	3	9	diversity	diversity	NOUN
fbem-3463	3	10	and	and	CCONJ
fbem-3463	3	11	ambiguity	ambiguity	NOUN
fbem-3463	3	12	of	of	ADP
fbem-3463	3	13	employment	employment	NOUN
fbem-3463	3	14	relationship	relationship	NOUN
fbem-3463	3	15	,	,	PUNCT
fbem-3463	3	16	which	which	PRON
fbem-3463	3	17	poses	pose	VERB
fbem-3463	3	18	a	a	DET
fbem-3463	3	19	new	new	ADJ
fbem-3463	3	20	challenge	challenge	NOUN
fbem-3463	3	21	to	to	ADP
fbem-3463	3	22	the	the	DET
fbem-3463	3	23	recognition	recognition	NOUN
fbem-3463	3	24	standard	standard	NOUN
fbem-3463	3	25	of	of	ADP
fbem-3463	3	26	traditional	traditional	ADJ
fbem-3463	3	27	employment	employment	NOUN
fbem-3463	3	28	relationship	relationship	NOUN
fbem-3463	3	29	.	.	PUNCT
fbem-3463	4	1	at	at	ADP
fbem-3463	4	2	the	the	DET
fbem-3463	4	3	present	present	ADJ
fbem-3463	4	4	stage	stage	NOUN
fbem-3463	4	5	,	,	PUNCT
fbem-3463	4	6	china	china	PROPN
fbem-3463	4	7	's	's	PART
fbem-3463	4	8	casual	casual	ADJ
fbem-3463	4	9	labor	labor	NOUN
fbem-3463	4	10	economy	economy	NOUN
fbem-3463	4	11	is	be	AUX
fbem-3463	4	12	developing	develop	VERB
fbem-3463	4	13	rapidly	rapidly	ADV
fbem-3463	4	14	,	,	PUNCT
fbem-3463	4	15	but	but	CCONJ
fbem-3463	4	16	due	due	ADP
fbem-3463	4	17	to	to	ADP
fbem-3463	4	18	the	the	DET
fbem-3463	4	19	special	special	ADJ
fbem-3463	4	20	nature	nature	NOUN
fbem-3463	4	21	of	of	ADP
fbem-3463	4	22	the	the	DET
fbem-3463	4	23	industrial	industrial	ADJ
fbem-3463	4	24	model	model	NOUN
fbem-3463	4	25	and	and	CCONJ
fbem-3463	4	26	the	the	DET
fbem-3463	4	27	ambiguity	ambiguity	NOUN
fbem-3463	4	28	of	of	ADP
fbem-3463	4	29	the	the	DET
fbem-3463	4	30	application	application	NOUN
fbem-3463	4	31	of	of	ADP
fbem-3463	4	32	relevant	relevant	ADJ
fbem-3463	4	33	tax	tax	NOUN
fbem-3463	4	34	policies	policy	NOUN
fbem-3463	4	35	,	,	PUNCT
fbem-3463	4	36	there	there	PRON
fbem-3463	4	37	are	be	VERB
fbem-3463	4	38	many	many	ADJ
fbem-3463	4	39	tax	tax	NOUN
fbem-3463	4	40	risks	risk	NOUN
fbem-3463	4	41	in	in	ADP
fbem-3463	4	42	the	the	DET
fbem-3463	4	43	development	development	NOUN
fbem-3463	4	44	of	of	ADP
fbem-3463	4	45	casual	casual	ADJ
fbem-3463	4	46	labor	labor	NOUN
fbem-3463	4	47	economy	economy	NOUN
fbem-3463	4	48	,	,	PUNCT
fbem-3463	4	49	which	which	PRON
fbem-3463	4	50	further	far	ADV
fbem-3463	4	51	leads	lead	VERB
fbem-3463	4	52	to	to	ADP
fbem-3463	4	53	the	the	DET
fbem-3463	4	54	reduction	reduction	NOUN
fbem-3463	4	55	of	of	ADP
fbem-3463	4	56	the	the	DET
fbem-3463	4	57	employment	employment	NOUN
fbem-3463	4	58	quality	quality	NOUN
fbem-3463	4	59	of	of	ADP
fbem-3463	4	60	flexible	flexible	ADJ
fbem-3463	4	61	workers	worker	NOUN
fbem-3463	4	62	.	.	PUNCT
fbem-3463	5	1	now	now	ADV
fbem-3463	5	2	,	,	PUNCT
fbem-3463	5	3	we	we	PRON
fbem-3463	5	4	put	put	VERB
fbem-3463	5	5	forward	forward	ADV
fbem-3463	5	6	some	some	DET
fbem-3463	5	7	suggestions	suggestion	NOUN
fbem-3463	5	8	on	on	ADP
fbem-3463	5	9	the	the	DET
fbem-3463	5	10	problems	problem	NOUN
fbem-3463	5	11	related	relate	VERB
fbem-3463	5	12	to	to	ADP
fbem-3463	5	13	the	the	DET
fbem-3463	5	14	recognition	recognition	NOUN
fbem-3463	5	15	of	of	ADP
fbem-3463	5	16	labor	labor	NOUN
fbem-3463	5	17	income	income	NOUN
fbem-3463	5	18	of	of	ADP
fbem-3463	5	19	flexible	flexible	ADJ
fbem-3463	5	20	workers	worker	NOUN
fbem-3463	5	21	,	,	PUNCT
fbem-3463	5	22	the	the	DET
fbem-3463	5	23	application	application	NOUN
fbem-3463	5	24	of	of	ADP
fbem-3463	5	25	preferential	preferential	ADJ
fbem-3463	5	26	policies	policy	NOUN
fbem-3463	5	27	and	and	CCONJ
fbem-3463	5	28	tax	tax	NOUN
fbem-3463	5	29	supervision	supervision	NOUN
fbem-3463	5	30	.	.	PUNCT
fbem-3463	6	1	keywords	keyword	NOUN
fbem-3463	6	2	:	:	PUNCT
fbem-3463	6	3	new	new	ADJ
fbem-3463	6	4	business	business	NOUN
fbem-3463	6	5	,	,	PUNCT
fbem-3463	6	6	flexible	flexible	ADJ
fbem-3463	6	7	employment	employment	NOUN
fbem-3463	6	8	,	,	PUNCT
fbem-3463	6	9	employment	employment	NOUN
fbem-3463	6	10	quality	quality	NOUN
fbem-3463	6	11	,	,	PUNCT
fbem-3463	6	12	tax	tax	NOUN
fbem-3463	6	13	policy	policy	NOUN
fbem-3463	6	14	.	.	PUNCT
fbem-3463	7	1	1	1	X
fbem-3463	7	2	.	.	X
fbem-3463	7	3	introduction	introduction	NOUN
fbem-3463	7	4	since	since	SCONJ
fbem-3463	7	5	the	the	DET
fbem-3463	7	6	communiqué	communiqué	NOUN
fbem-3463	7	7	of	of	ADP
fbem-3463	7	8	the	the	DET
fbem-3463	7	9	fifth	fifth	ADJ
fbem-3463	7	10	plenary	plenary	ADJ
fbem-3463	7	11	session	session	NOUN
fbem-3463	7	12	of	of	ADP
fbem-3463	7	13	the	the	DET
fbem-3463	7	14	18th	18th	ADJ
fbem-3463	7	15	cpc	cpc	PROPN
fbem-3463	7	16	central	central	PROPN
fbem-3463	7	17	committee	committee	PROPN
fbem-3463	7	18	first	first	ADV
fbem-3463	7	19	put	put	VERB
fbem-3463	7	20	forward	forward	ADV
fbem-3463	7	21	the	the	DET
fbem-3463	7	22	concept	concept	NOUN
fbem-3463	7	23	of	of	ADP
fbem-3463	7	24	"	"	PUNCT
fbem-3463	7	25	new	new	ADJ
fbem-3463	7	26	employment	employment	NOUN
fbem-3463	7	27	pattern	pattern	NOUN
fbem-3463	7	28	"	"	PUNCT
fbem-3463	7	29	,	,	PUNCT
fbem-3463	7	30	the	the	DET
fbem-3463	7	31	development	development	NOUN
fbem-3463	7	32	of	of	ADP
fbem-3463	7	33	new	new	ADJ
fbem-3463	7	34	employment	employment	NOUN
fbem-3463	7	35	pattern	pattern	NOUN
fbem-3463	7	36	has	have	AUX
fbem-3463	7	37	become	become	VERB
fbem-3463	7	38	one	one	NUM
fbem-3463	7	39	of	of	ADP
fbem-3463	7	40	the	the	DET
fbem-3463	7	41	new	new	ADJ
fbem-3463	7	42	functions	function	NOUN
fbem-3463	7	43	of	of	ADP
fbem-3463	7	44	china	china	PROPN
fbem-3463	7	45	's	's	PART
fbem-3463	7	46	economic	economic	ADJ
fbem-3463	7	47	growth	growth	NOUN
fbem-3463	7	48	and	and	CCONJ
fbem-3463	7	49	promoted	promote	VERB
fbem-3463	7	50	the	the	DET
fbem-3463	7	51	emergence	emergence	NOUN
fbem-3463	7	52	of	of	ADP
fbem-3463	7	53	various	various	ADJ
fbem-3463	7	54	new	new	ADJ
fbem-3463	7	55	employment	employment	NOUN
fbem-3463	7	56	models	model	NOUN
fbem-3463	7	57	.	.	PUNCT
fbem-3463	8	1	among	among	ADP
fbem-3463	8	2	them	they	PRON
fbem-3463	8	3	,	,	PUNCT
fbem-3463	8	4	with	with	ADP
fbem-3463	8	5	the	the	DET
fbem-3463	8	6	expanding	expand	VERB
fbem-3463	8	7	scale	scale	NOUN
fbem-3463	8	8	of	of	ADP
fbem-3463	8	9	new	new	ADJ
fbem-3463	8	10	flexible	flexible	ADJ
fbem-3463	8	11	employment	employment	NOUN
fbem-3463	8	12	groups	group	NOUN
fbem-3463	8	13	,	,	PUNCT
fbem-3463	8	14	such	such	ADJ
fbem-3463	8	15	as	as	ADP
fbem-3463	8	16	online	online	ADJ
fbem-3463	8	17	taxi	taxi	NOUN
fbem-3463	8	18	drivers	driver	NOUN
fbem-3463	8	19	,	,	PUNCT
fbem-3463	8	20	take	take	VERB
fbem-3463	8	21	-	-	PUNCT
fbem-3463	8	22	away	away	NOUN
fbem-3463	8	23	food	food	NOUN
fbem-3463	8	24	delivery	delivery	NOUN
fbem-3463	8	25	workers	worker	NOUN
fbem-3463	8	26	and	and	CCONJ
fbem-3463	8	27	courier	courier	NOUN
fbem-3463	8	28	service	service	NOUN
fbem-3463	8	29	workers	worker	NOUN
fbem-3463	8	30	,	,	PUNCT
fbem-3463	8	31	which	which	PRON
fbem-3463	8	32	rely	rely	VERB
fbem-3463	8	33	on	on	ADP
fbem-3463	8	34	the	the	DET
fbem-3463	8	35	internet	internet	NOUN
fbem-3463	8	36	platform	platform	NOUN
fbem-3463	8	37	to	to	PART
fbem-3463	8	38	provide	provide	VERB
fbem-3463	8	39	services	service	NOUN
fbem-3463	8	40	,	,	PUNCT
fbem-3463	8	41	china	china	PROPN
fbem-3463	8	42	's	's	PART
fbem-3463	8	43	existing	exist	VERB
fbem-3463	8	44	employment	employment	NOUN
fbem-3463	8	45	structure	structure	NOUN
fbem-3463	8	46	has	have	AUX
fbem-3463	8	47	been	be	AUX
fbem-3463	8	48	upgraded	upgrade	VERB
fbem-3463	8	49	,	,	PUNCT
fbem-3463	8	50	which	which	PRON
fbem-3463	8	51	has	have	AUX
fbem-3463	8	52	promoted	promote	VERB
fbem-3463	8	53	the	the	DET
fbem-3463	8	54	transformation	transformation	NOUN
fbem-3463	8	55	of	of	ADP
fbem-3463	8	56	china	china	PROPN
fbem-3463	8	57	's	's	PART
fbem-3463	8	58	existing	exist	VERB
fbem-3463	8	59	industrial	industrial	ADJ
fbem-3463	8	60	structure	structure	NOUN
fbem-3463	8	61	.	.	PUNCT
fbem-3463	9	1	in	in	ADP
fbem-3463	9	2	recent	recent	ADJ
fbem-3463	9	3	years	year	NOUN
fbem-3463	9	4	,	,	PUNCT
fbem-3463	9	5	china	china	PROPN
fbem-3463	9	6	has	have	AUX
fbem-3463	9	7	successively	successively	ADV
fbem-3463	9	8	introduced	introduce	VERB
fbem-3463	9	9	preferential	preferential	ADJ
fbem-3463	9	10	policies	policy	NOUN
fbem-3463	9	11	for	for	ADP
fbem-3463	9	12	flexibly	flexibly	ADV
fbem-3463	9	13	employed	employ	VERB
fbem-3463	9	14	workers	worker	NOUN
fbem-3463	9	15	to	to	PART
fbem-3463	9	16	enjoy	enjoy	VERB
fbem-3463	9	17	the	the	DET
fbem-3463	9	18	starting	starting	NOUN
fbem-3463	9	19	point	point	NOUN
fbem-3463	9	20	of	of	ADP
fbem-3463	9	21	value	value	NOUN
fbem-3463	9	22	-	-	PUNCT
fbem-3463	9	23	added	add	VERB
fbem-3463	9	24	tax	tax	NOUN
fbem-3463	9	25	,	,	PUNCT
fbem-3463	9	26	income	income	NOUN
fbem-3463	9	27	type	type	NOUN
fbem-3463	9	28	recognition	recognition	NOUN
fbem-3463	9	29	,	,	PUNCT
fbem-3463	9	30	business	business	NOUN
fbem-3463	9	31	tax	tax	NOUN
fbem-3463	9	32	and	and	CCONJ
fbem-3463	9	33	surcharge	surcharge	NOUN
fbem-3463	9	34	,	,	PUNCT
fbem-3463	9	35	etc	etc	X
fbem-3463	9	36	.	.	X
fbem-3463	9	37	,	,	PUNCT
fbem-3463	9	38	which	which	PRON
fbem-3463	9	39	have	have	AUX
fbem-3463	9	40	supported	support	VERB
fbem-3463	9	41	flexibly	flexibly	ADV
fbem-3463	9	42	employed	employ	VERB
fbem-3463	9	43	graduates	graduate	NOUN
fbem-3463	9	44	to	to	PART
fbem-3463	9	45	start	start	VERB
fbem-3463	9	46	their	their	PRON
fbem-3463	9	47	own	own	ADJ
fbem-3463	9	48	business	business	NOUN
fbem-3463	9	49	or	or	CCONJ
fbem-3463	9	50	promoted	promote	VERB
fbem-3463	9	51	the	the	DET
fbem-3463	9	52	transformation	transformation	NOUN
fbem-3463	9	53	to	to	ADP
fbem-3463	9	54	selfemployed	selfemploye	VERB
fbem-3463	9	55	business	business	NOUN
fbem-3463	9	56	.	.	PUNCT
fbem-3463	10	1	however	however	ADV
fbem-3463	10	2	,	,	PUNCT
fbem-3463	10	3	the	the	DET
fbem-3463	10	4	current	current	ADJ
fbem-3463	10	5	taxation	taxation	NOUN
fbem-3463	10	6	system	system	NOUN
fbem-3463	10	7	in	in	ADP
fbem-3463	10	8	china	china	PROPN
fbem-3463	10	9	for	for	ADP
fbem-3463	10	10	improving	improve	VERB
fbem-3463	10	11	the	the	DET
fbem-3463	10	12	quality	quality	NOUN
fbem-3463	10	13	of	of	ADP
fbem-3463	10	14	employment	employment	NOUN
fbem-3463	10	15	of	of	ADP
fbem-3463	10	16	flexibly	flexibly	ADV
fbem-3463	10	17	employed	employ	VERB
fbem-3463	10	18	people	people	NOUN
fbem-3463	10	19	is	be	AUX
fbem-3463	10	20	still	still	ADV
fbem-3463	10	21	unfair	unfair	ADJ
fbem-3463	10	22	,	,	PUNCT
fbem-3463	10	23	which	which	PRON
fbem-3463	10	24	is	be	AUX
fbem-3463	10	25	not	not	PART
fbem-3463	10	26	only	only	ADV
fbem-3463	10	27	detrimental	detrimental	ADJ
fbem-3463	10	28	to	to	ADP
fbem-3463	10	29	the	the	DET
fbem-3463	10	30	positive	positive	ADJ
fbem-3463	10	31	development	development	NOUN
fbem-3463	10	32	of	of	ADP
fbem-3463	10	33	the	the	DET
fbem-3463	10	34	domestic	domestic	ADJ
fbem-3463	10	35	trend	trend	NOUN
fbem-3463	10	36	of	of	ADP
fbem-3463	10	37	flexible	flexible	ADJ
fbem-3463	10	38	employment	employment	NOUN
fbem-3463	10	39	,	,	PUNCT
fbem-3463	10	40	but	but	CCONJ
fbem-3463	10	41	also	also	ADV
fbem-3463	10	42	violates	violate	VERB
fbem-3463	10	43	the	the	DET
fbem-3463	10	44	principle	principle	NOUN
fbem-3463	10	45	of	of	ADP
fbem-3463	10	46	china	china	PROPN
fbem-3463	10	47	's	's	PART
fbem-3463	10	48	taxation	taxation	NOUN
fbem-3463	10	49	system	system	NOUN
fbem-3463	10	50	to	to	PART
fbem-3463	10	51	promote	promote	VERB
fbem-3463	10	52	the	the	DET
fbem-3463	10	53	fairness	fairness	NOUN
fbem-3463	10	54	of	of	ADP
fbem-3463	10	55	social	social	ADJ
fbem-3463	10	56	income	income	NOUN
fbem-3463	10	57	distribution	distribution	NOUN
fbem-3463	10	58	.	.	PUNCT
fbem-3463	11	1	2	2	X
fbem-3463	11	2	.	.	X
fbem-3463	11	3	related	relate	VERB
fbem-3463	11	4	concepts	concept	NOUN
fbem-3463	11	5	2.1	2.1	NUM
fbem-3463	11	6	.	.	PUNCT
fbem-3463	12	1	flexible	flexible	ADJ
fbem-3463	12	2	employment	employment	NOUN
fbem-3463	12	3	flexible	flexible	ADJ
fbem-3463	12	4	employment	employment	NOUN
fbem-3463	12	5	is	be	AUX
fbem-3463	12	6	a	a	DET
fbem-3463	12	7	general	general	ADJ
fbem-3463	12	8	term	term	NOUN
fbem-3463	12	9	for	for	ADP
fbem-3463	12	10	various	various	ADJ
fbem-3463	12	11	forms	form	NOUN
fbem-3463	12	12	of	of	ADP
fbem-3463	12	13	work	work	NOUN
fbem-3463	12	14	that	that	PRON
fbem-3463	12	15	differ	differ	VERB
fbem-3463	12	16	in	in	ADP
fbem-3463	12	17	one	one	NUM
fbem-3463	12	18	or	or	CCONJ
fbem-3463	12	19	more	more	ADJ
fbem-3463	12	20	aspects	aspect	NOUN
fbem-3463	12	21	,	,	PUNCT
fbem-3463	12	22	such	such	ADJ
fbem-3463	12	23	as	as	ADP
fbem-3463	12	24	working	work	VERB
fbem-3463	12	25	hours	hour	NOUN
fbem-3463	12	26	,	,	PUNCT
fbem-3463	12	27	income	income	NOUN
fbem-3463	12	28	and	and	CCONJ
fbem-3463	12	29	wages	wage	NOUN
fbem-3463	12	30	,	,	PUNCT
fbem-3463	12	31	workplace	workplace	NOUN
fbem-3463	12	32	,	,	PUNCT
fbem-3463	12	33	insurance	insurance	NOUN
fbem-3463	12	34	benefits	benefit	NOUN
fbem-3463	12	35	,	,	PUNCT
fbem-3463	12	36	and	and	CCONJ
fbem-3463	12	37	employment	employment	NOUN
fbem-3463	12	38	relationships	relationship	NOUN
fbem-3463	12	39	,	,	PUNCT
fbem-3463	12	40	from	from	ADP
fbem-3463	12	41	traditional	traditional	ADJ
fbem-3463	12	42	forms	form	NOUN
fbem-3463	12	43	of	of	ADP
fbem-3463	12	44	employment	employment	NOUN
fbem-3463	12	45	based	base	VERB
fbem-3463	12	46	on	on	ADP
fbem-3463	12	47	industrialized	industrialized	ADJ
fbem-3463	12	48	and	and	CCONJ
fbem-3463	12	49	modern	modern	ADJ
fbem-3463	12	50	manufacturing	manufacturing	NOUN
fbem-3463	12	51	systems	system	NOUN
fbem-3463	12	52	.	.	PUNCT
fbem-3463	13	1	there	there	PRON
fbem-3463	13	2	are	be	VERB
fbem-3463	13	3	three	three	NUM
fbem-3463	13	4	main	main	ADJ
fbem-3463	13	5	categories	category	NOUN
fbem-3463	13	6	:	:	PUNCT
fbem-3463	13	7	the	the	DET
fbem-3463	13	8	first	first	ADJ
fbem-3463	13	9	category	category	NOUN
fbem-3463	13	10	involves	involve	VERB
fbem-3463	13	11	labor	labor	NOUN
fbem-3463	13	12	standards	standard	NOUN
fbem-3463	13	13	(	(	PUNCT
fbem-3463	13	14	including	include	VERB
fbem-3463	13	15	working	work	VERB
fbem-3463	13	16	conditions	condition	NOUN
fbem-3463	13	17	,	,	PUNCT
fbem-3463	13	18	hours	hour	NOUN
fbem-3463	13	19	,	,	PUNCT
fbem-3463	13	20	salary	salary	NOUN
fbem-3463	13	21	,	,	PUNCT
fbem-3463	13	22	social	social	ADJ
fbem-3463	13	23	insurance	insurance	NOUN
fbem-3463	13	24	and	and	CCONJ
fbem-3463	13	25	benefits	benefit	NOUN
fbem-3463	13	26	,	,	PUNCT
fbem-3463	13	27	etc	etc	X
fbem-3463	13	28	.	.	X
fbem-3463	13	29	)	)	PUNCT
fbem-3463	13	30	;	;	PUNCT
fbem-3463	13	31	the	the	DET
fbem-3463	13	32	second	second	ADJ
fbem-3463	13	33	category	category	NOUN
fbem-3463	13	34	is	be	AUX
fbem-3463	13	35	flexible	flexible	ADJ
fbem-3463	13	36	and	and	CCONJ
fbem-3463	13	37	diverse	diverse	ADJ
fbem-3463	13	38	employment	employment	NOUN
fbem-3463	13	39	methods	method	NOUN
fbem-3463	13	40	(	(	PUNCT
fbem-3463	13	41	modern	modern	ADJ
fbem-3463	13	42	diversified	diversified	ADJ
fbem-3463	13	43	employment	employment	NOUN
fbem-3463	13	44	methods	method	NOUN
fbem-3463	13	45	)	)	PUNCT
fbem-3463	13	46	,	,	PUNCT
fbem-3463	13	47	which	which	PRON
fbem-3463	13	48	are	be	AUX
fbem-3463	13	49	changes	change	NOUN
fbem-3463	13	50	in	in	ADP
fbem-3463	13	51	employment	employment	NOUN
fbem-3463	13	52	methods	method	NOUN
fbem-3463	13	53	caused	cause	VERB
fbem-3463	13	54	by	by	ADP
fbem-3463	13	55	the	the	DET
fbem-3463	13	56	development	development	NOUN
fbem-3463	13	57	of	of	ADP
fbem-3463	13	58	science	science	NOUN
fbem-3463	13	59	and	and	CCONJ
fbem-3463	13	60	technology	technology	NOUN
fbem-3463	13	61	and	and	CCONJ
fbem-3463	13	62	new	new	ADJ
fbem-3463	13	63	industries	industry	NOUN
fbem-3463	13	64	,	,	PUNCT
fbem-3463	13	65	and	and	CCONJ
fbem-3463	13	66	other	other	ADJ
fbem-3463	13	67	changes	change	NOUN
fbem-3463	13	68	in	in	ADP
fbem-3463	13	69	modern	modern	ADJ
fbem-3463	13	70	enterprise	enterprise	NOUN
fbem-3463	13	71	organization	organization	NOUN
fbem-3463	13	72	and	and	CCONJ
fbem-3463	13	73	management	management	NOUN
fbem-3463	13	74	,	,	PUNCT
fbem-3463	13	75	and	and	CCONJ
fbem-3463	13	76	the	the	DET
fbem-3463	13	77	third	third	ADJ
fbem-3463	13	78	category	category	NOUN
fbem-3463	13	79	is	be	AUX
fbem-3463	13	80	employment	employment	NOUN
fbem-3463	13	81	forms	form	NOUN
fbem-3463	13	82	that	that	PRON
fbem-3463	13	83	are	be	AUX
fbem-3463	13	84	independent	independent	ADJ
fbem-3463	13	85	of	of	ADP
fbem-3463	13	86	unit	unit	NOUN
fbem-3463	13	87	employment	employment	NOUN
fbem-3463	13	88	.	.	PUNCT
fbem-3463	14	1	in	in	ADP
fbem-3463	14	2	china	china	PROPN
fbem-3463	14	3	,	,	PUNCT
fbem-3463	14	4	the	the	DET
fbem-3463	14	5	promotion	promotion	NOUN
fbem-3463	14	6	of	of	ADP
fbem-3463	14	7	flexible	flexible	ADJ
fbem-3463	14	8	employment	employment	NOUN
fbem-3463	14	9	has	have	AUX
fbem-3463	14	10	become	become	VERB
fbem-3463	14	11	an	an	DET
fbem-3463	14	12	important	important	ADJ
fbem-3463	14	13	means	mean	NOUN
fbem-3463	14	14	to	to	PART
fbem-3463	14	15	alleviate	alleviate	VERB
fbem-3463	14	16	the	the	DET
fbem-3463	14	17	current	current	ADJ
fbem-3463	14	18	employment	employment	NOUN
fbem-3463	14	19	problems	problem	NOUN
fbem-3463	14	20	,	,	PUNCT
fbem-3463	14	21	and	and	CCONJ
fbem-3463	14	22	along	along	ADP
fbem-3463	14	23	with	with	ADP
fbem-3463	14	24	the	the	DET
fbem-3463	14	25	changes	change	NOUN
fbem-3463	14	26	in	in	ADP
fbem-3463	14	27	china	china	PROPN
fbem-3463	14	28	's	's	PART
fbem-3463	14	29	industrial	industrial	ADJ
fbem-3463	14	30	structure	structure	NOUN
fbem-3463	14	31	,	,	PUNCT
fbem-3463	14	32	especially	especially	ADV
fbem-3463	14	33	the	the	DET
fbem-3463	14	34	modern	modern	ADJ
fbem-3463	14	35	service	service	NOUN
fbem-3463	14	36	industry	industry	NOUN
fbem-3463	14	37	and	and	CCONJ
fbem-3463	14	38	the	the	DET
fbem-3463	14	39	rapid	rapid	ADJ
fbem-3463	14	40	development	development	NOUN
fbem-3463	14	41	of	of	ADP
fbem-3463	14	42	the	the	DET
fbem-3463	14	43	economy	economy	NOUN
fbem-3463	14	44	,	,	PUNCT
fbem-3463	14	45	a	a	DET
fbem-3463	14	46	new	new	ADJ
fbem-3463	14	47	normal	normal	NOUN
fbem-3463	14	48	is	be	AUX
fbem-3463	14	49	being	be	AUX
fbem-3463	14	50	formed	form	VERB
fbem-3463	14	51	,	,	PUNCT
fbem-3463	14	52	and	and	CCONJ
fbem-3463	14	53	its	its	PRON
fbem-3463	14	54	huge	huge	ADJ
fbem-3463	14	55	potential	potential	NOUN
fbem-3463	14	56	to	to	PART
fbem-3463	14	57	attract	attract	VERB
fbem-3463	14	58	workers	worker	NOUN
fbem-3463	14	59	will	will	AUX
fbem-3463	14	60	play	play	VERB
fbem-3463	14	61	a	a	DET
fbem-3463	14	62	key	key	ADJ
fbem-3463	14	63	role	role	NOUN
fbem-3463	14	64	in	in	ADP
fbem-3463	14	65	alleviating	alleviate	VERB
fbem-3463	14	66	the	the	DET
fbem-3463	14	67	current	current	ADJ
fbem-3463	14	68	employment	employment	NOUN
fbem-3463	14	69	pressure	pressure	NOUN
fbem-3463	14	70	.	.	PUNCT
fbem-3463	15	1	2.2	2.2	NUM
fbem-3463	15	2	.	.	PUNCT
fbem-3463	16	1	new	new	ADJ
fbem-3463	16	2	employment	employment	NOUN
fbem-3463	16	3	patterns	pattern	VERB
fbem-3463	16	4	new	new	ADJ
fbem-3463	16	5	employment	employment	NOUN
fbem-3463	16	6	forms	form	NOUN
fbem-3463	16	7	are	be	AUX
fbem-3463	16	8	new	new	ADJ
fbem-3463	16	9	flexible	flexible	ADJ
fbem-3463	16	10	employment	employment	NOUN
fbem-3463	16	11	models	model	NOUN
fbem-3463	16	12	that	that	PRON
fbem-3463	16	13	rely	rely	VERB
fbem-3463	16	14	on	on	ADP
fbem-3463	16	15	internet	internet	NOUN
fbem-3463	16	16	technology	technology	NOUN
fbem-3463	16	17	to	to	PART
fbem-3463	16	18	digitize	digitize	VERB
fbem-3463	16	19	traditional	traditional	ADJ
fbem-3463	16	20	industries	industry	NOUN
fbem-3463	16	21	,	,	PUNCT
fbem-3463	16	22	realize	realize	VERB
fbem-3463	16	23	the	the	DET
fbem-3463	16	24	exchange	exchange	NOUN
fbem-3463	16	25	of	of	ADP
fbem-3463	16	26	production	production	NOUN
fbem-3463	16	27	data	datum	NOUN
fbem-3463	16	28	between	between	ADP
fbem-3463	16	29	consumers	consumer	NOUN
fbem-3463	16	30	and	and	CCONJ
fbem-3463	16	31	producers	producer	NOUN
fbem-3463	16	32	with	with	ADP
fbem-3463	16	33	the	the	DET
fbem-3463	16	34	help	help	NOUN
fbem-3463	16	35	of	of	ADP
fbem-3463	16	36	online	online	ADJ
fbem-3463	16	37	platforms	platform	NOUN
fbem-3463	16	38	,	,	PUNCT
fbem-3463	16	39	and	and	CCONJ
fbem-3463	16	40	combine	combine	VERB
fbem-3463	16	41	virtual	virtual	ADJ
fbem-3463	16	42	production	production	NOUN
fbem-3463	16	43	systems	system	NOUN
fbem-3463	16	44	with	with	ADP
fbem-3463	16	45	physical	physical	ADJ
fbem-3463	16	46	production	production	NOUN
fbem-3463	16	47	systems	system	NOUN
fbem-3463	16	48	.	.	PUNCT
fbem-3463	17	1	the	the	DET
fbem-3463	17	2	scope	scope	NOUN
fbem-3463	17	3	of	of	ADP
fbem-3463	17	4	new	new	ADJ
fbem-3463	17	5	employment	employment	NOUN
fbem-3463	17	6	forms	form	NOUN
fbem-3463	17	7	is	be	AUX
fbem-3463	17	8	very	very	ADV
fbem-3463	17	9	broad	broad	ADJ
fbem-3463	17	10	,	,	PUNCT
fbem-3463	17	11	including	include	VERB
fbem-3463	17	12	many	many	ADJ
fbem-3463	17	13	new	new	ADJ
fbem-3463	17	14	platform	platform	NOUN
fbem-3463	17	15	economies	economy	NOUN
fbem-3463	17	16	,	,	PUNCT
fbem-3463	17	17	sharing	share	VERB
fbem-3463	17	18	economies	economy	NOUN
fbem-3463	17	19	and	and	CCONJ
fbem-3463	17	20	crowdfunding	crowdfunde	VERB
fbem-3463	17	21	economies	economy	NOUN
fbem-3463	17	22	.	.	PUNCT
fbem-3463	18	1	the	the	DET
fbem-3463	18	2	employment	employment	NOUN
fbem-3463	18	3	fields	field	VERB
fbem-3463	18	4	it	it	PRON
fbem-3463	18	5	covers	cover	VERB
fbem-3463	18	6	mainly	mainly	ADV
fbem-3463	18	7	involve	involve	VERB
fbem-3463	18	8	merchandising	merchandising	NOUN
fbem-3463	18	9	,	,	PUNCT
fbem-3463	18	10	tourism	tourism	NOUN
fbem-3463	18	11	services	service	NOUN
fbem-3463	18	12	,	,	PUNCT
fbem-3463	18	13	logistics	logistic	NOUN
fbem-3463	18	14	services	service	NOUN
fbem-3463	18	15	,	,	PUNCT
fbem-3463	18	16	catering	cater	VERB
fbem-3463	18	17	take	take	NOUN
fbem-3463	18	18	-	-	PUNCT
fbem-3463	18	19	out	out	NOUN
fbem-3463	18	20	and	and	CCONJ
fbem-3463	18	21	other	other	ADJ
fbem-3463	18	22	industries	industry	NOUN
fbem-3463	18	23	.	.	PUNCT
fbem-3463	19	1	new	new	ADJ
fbem-3463	19	2	forms	form	NOUN
fbem-3463	19	3	of	of	ADP
fbem-3463	19	4	employment	employment	NOUN
fbem-3463	19	5	in	in	ADP
fbem-3463	19	6	china	china	PROPN
fbem-3463	19	7	are	be	AUX
fbem-3463	19	8	represented	represent	VERB
fbem-3463	19	9	by	by	ADP
fbem-3463	19	10	new	new	ADJ
fbem-3463	19	11	industries	industry	NOUN
fbem-3463	19	12	such	such	ADJ
fbem-3463	19	13	as	as	ADP
fbem-3463	19	14	entrepreneurial	entrepreneurial	ADJ
fbem-3463	19	15	employees	employee	NOUN
fbem-3463	19	16	,	,	PUNCT
fbem-3463	19	17	freelancers	freelancer	NOUN
fbem-3463	19	18	,	,	PUNCT
fbem-3463	19	19	and	and	CCONJ
fbem-3463	19	20	multi	multi	NOUN
fbem-3463	19	21	-	-	NOUN
fbem-3463	19	22	professionals	professional	NOUN
fbem-3463	19	23	.	.	PUNCT
fbem-3463	20	1	the	the	DET
fbem-3463	20	2	groups	group	NOUN
fbem-3463	20	3	included	include	VERB
fbem-3463	20	4	mainly	mainly	ADV
fbem-3463	20	5	include	include	VERB
fbem-3463	20	6	private	private	ADJ
fbem-3463	20	7	business	business	NOUN
fbem-3463	20	8	owners	owner	NOUN
fbem-3463	20	9	and	and	CCONJ
fbem-3463	20	10	their	their	PRON
fbem-3463	20	11	employees	employee	NOUN
fbem-3463	20	12	,	,	PUNCT
fbem-3463	20	13	self	self	NOUN
fbem-3463	20	14	-	-	PUNCT
fbem-3463	20	15	employed	employ	VERB
fbem-3463	20	16	persons	person	NOUN
fbem-3463	20	17	,	,	PUNCT
fbem-3463	20	18	part	part	ADJ
fbem-3463	20	19	-	-	PUNCT
fbem-3463	20	20	time	time	NOUN
fbem-3463	20	21	workers	worker	NOUN
fbem-3463	20	22	in	in	ADP
fbem-3463	20	23	flexible	flexible	ADJ
fbem-3463	20	24	employment	employment	NOUN
fbem-3463	20	25	and	and	CCONJ
fbem-3463	20	26	school	school	NOUN
fbem-3463	20	27	students	student	NOUN
fbem-3463	20	28	.	.	PUNCT
fbem-3463	21	1	according	accord	VERB
fbem-3463	21	2	to	to	ADP
fbem-3463	21	3	the	the	DET
fbem-3463	21	4	latest	late	ADJ
fbem-3463	21	5	data	datum	NOUN
fbem-3463	21	6	released	release	VERB
fbem-3463	21	7	by	by	ADP
fbem-3463	21	8	the	the	DET
fbem-3463	21	9	national	national	ADJ
fbem-3463	21	10	information	information	NOUN
fbem-3463	21	11	center	center	NOUN
fbem-3463	21	12	in	in	ADP
fbem-3463	21	13	2020	2020	NUM
fbem-3463	21	14	,	,	PUNCT
fbem-3463	21	15	the	the	DET
fbem-3463	21	16	number	number	NOUN
fbem-3463	21	17	of	of	ADP
fbem-3463	21	18	people	people	NOUN
fbem-3463	21	19	involved	involve	VERB
fbem-3463	21	20	in	in	ADP
fbem-3463	21	21	the	the	DET
fbem-3463	21	22	flexible	flexible	ADJ
fbem-3463	21	23	division	division	NOUN
fbem-3463	21	24	of	of	ADP
fbem-3463	21	25	labor	labor	NOUN
fbem-3463	21	26	economy	economy	NOUN
fbem-3463	21	27	in	in	ADP
fbem-3463	21	28	china	china	PROPN
fbem-3463	21	29	is	be	AUX
fbem-3463	21	30	about	about	ADV
fbem-3463	21	31	78	78	NUM
fbem-3463	21	32	million	million	NUM
fbem-3463	21	33	,	,	PUNCT
fbem-3463	21	34	an	an	DET
fbem-3463	21	35	increase	increase	NOUN
fbem-3463	21	36	of	of	ADP
fbem-3463	21	37	4	4	NUM
fbem-3463	21	38	%	%	NOUN
fbem-3463	21	39	year	year	NOUN
fbem-3463	21	40	-	-	PUNCT
fbem-3463	21	41	on	on	ADP
fbem-3463	21	42	-	-	PUNCT
fbem-3463	21	43	year	year	NOUN
fbem-3463	21	44	,	,	PUNCT
fbem-3463	21	45	and	and	CCONJ
fbem-3463	21	46	the	the	DET
fbem-3463	21	47	scale	scale	NOUN
fbem-3463	21	48	is	be	AUX
fbem-3463	21	49	expanding	expand	VERB
fbem-3463	21	50	while	while	SCONJ
fbem-3463	21	51	the	the	DET
fbem-3463	21	52	service	service	NOUN
fbem-3463	21	53	mode	mode	NOUN
fbem-3463	21	54	is	be	AUX
fbem-3463	21	55	increasing	increase	VERB
fbem-3463	21	56	.	.	PUNCT
fbem-3463	22	1	it	it	PRON
fbem-3463	22	2	is	be	AUX
fbem-3463	22	3	undeniable	undeniable	ADJ
fbem-3463	22	4	that	that	SCONJ
fbem-3463	22	5	flexible	flexible	ADJ
fbem-3463	22	6	employment	employment	NOUN
fbem-3463	22	7	forms	form	NOUN
fbem-3463	22	8	in	in	ADP
fbem-3463	22	9	the	the	DET
fbem-3463	22	10	context	context	NOUN
fbem-3463	22	11	of	of	ADP
fbem-3463	22	12	new	new	ADJ
fbem-3463	22	13	business	business	NOUN
fbem-3463	22	14	models	model	NOUN
fbem-3463	22	15	have	have	AUX
fbem-3463	22	16	become	become	VERB
fbem-3463	22	17	an	an	DET
fbem-3463	22	18	196	196	NUM
fbem-3463	22	19	important	important	ADJ
fbem-3463	22	20	part	part	NOUN
fbem-3463	22	21	of	of	ADP
fbem-3463	22	22	china	china	PROPN
fbem-3463	22	23	's	's	PART
fbem-3463	22	24	current	current	ADJ
fbem-3463	22	25	labor	labor	NOUN
fbem-3463	22	26	market	market	NOUN
fbem-3463	22	27	.	.	PUNCT
fbem-3463	23	1	3	3	X
fbem-3463	23	2	.	.	X
fbem-3463	23	3	review	review	NOUN
fbem-3463	23	4	of	of	ADP
fbem-3463	23	5	relevant	relevant	ADJ
fbem-3463	23	6	domestic	domestic	ADJ
fbem-3463	23	7	and	and	CCONJ
fbem-3463	23	8	international	international	ADJ
fbem-3463	23	9	studies	study	NOUN
fbem-3463	23	10	3.1	3.1	NUM
fbem-3463	23	11	.	.	PUNCT
fbem-3463	24	1	review	review	NOUN
fbem-3463	24	2	of	of	ADP
fbem-3463	24	3	foreign	foreign	ADJ
fbem-3463	24	4	literature	literature	NOUN
fbem-3463	24	5	the	the	DET
fbem-3463	24	6	casual	casual	ADJ
fbem-3463	24	7	work	work	NOUN
fbem-3463	24	8	economy	economy	NOUN
fbem-3463	24	9	in	in	ADP
fbem-3463	24	10	developed	developed	ADJ
fbem-3463	24	11	countries	country	NOUN
fbem-3463	24	12	started	start	VERB
fbem-3463	24	13	earlier	early	ADV
fbem-3463	24	14	and	and	CCONJ
fbem-3463	24	15	has	have	AUX
fbem-3463	24	16	now	now	ADV
fbem-3463	24	17	developed	develop	VERB
fbem-3463	24	18	to	to	ADP
fbem-3463	24	19	a	a	DET
fbem-3463	24	20	more	more	ADV
fbem-3463	24	21	mature	mature	ADJ
fbem-3463	24	22	scale	scale	NOUN
fbem-3463	24	23	,	,	PUNCT
fbem-3463	24	24	and	and	CCONJ
fbem-3463	24	25	the	the	DET
fbem-3463	24	26	relevant	relevant	ADJ
fbem-3463	24	27	tax	tax	NOUN
fbem-3463	24	28	policies	policy	NOUN
fbem-3463	24	29	and	and	CCONJ
fbem-3463	24	30	collection	collection	NOUN
fbem-3463	24	31	and	and	CCONJ
fbem-3463	24	32	management	management	NOUN
fbem-3463	24	33	systems	system	NOUN
fbem-3463	24	34	are	be	AUX
fbem-3463	24	35	also	also	ADV
fbem-3463	24	36	more	more	ADV
fbem-3463	24	37	perfect	perfect	ADJ
fbem-3463	24	38	.	.	PUNCT
fbem-3463	25	1	in	in	ADP
fbem-3463	25	2	foreign	foreign	ADJ
fbem-3463	25	3	research	research	NOUN
fbem-3463	25	4	,	,	PUNCT
fbem-3463	25	5	"	"	PUNCT
fbem-3463	25	6	flexible	flexible	ADJ
fbem-3463	25	7	work	work	NOUN
fbem-3463	25	8	"	"	PUNCT
fbem-3463	25	9	,	,	PUNCT
fbem-3463	25	10	which	which	PRON
fbem-3463	25	11	can	can	AUX
fbem-3463	25	12	also	also	ADV
fbem-3463	25	13	be	be	AUX
fbem-3463	25	14	called	call	VERB
fbem-3463	25	15	"	"	PUNCT
fbem-3463	25	16	informal	informal	ADJ
fbem-3463	25	17	sector	sector	NOUN
fbem-3463	25	18	work	work	NOUN
fbem-3463	25	19	"	"	PUNCT
fbem-3463	25	20	or	or	CCONJ
fbem-3463	25	21	"	"	PUNCT
fbem-3463	25	22	nonstandard	nonstandard	ADJ
fbem-3463	25	23	work	work	NOUN
fbem-3463	25	24	"	"	PUNCT
fbem-3463	25	25	,	,	PUNCT
fbem-3463	25	26	was	be	AUX
fbem-3463	25	27	introduced	introduce	VERB
fbem-3463	25	28	in	in	ADP
fbem-3463	25	29	the	the	DET
fbem-3463	25	30	late	late	ADJ
fbem-3463	25	31	20th	20th	ADJ
fbem-3463	25	32	century	century	NOUN
fbem-3463	25	33	.	.	PUNCT
fbem-3463	26	1	the	the	DET
fbem-3463	26	2	earliest	early	ADJ
fbem-3463	26	3	scholar	scholar	NOUN
fbem-3463	26	4	who	who	PRON
fbem-3463	26	5	focused	focus	VERB
fbem-3463	26	6	on	on	ADP
fbem-3463	26	7	informal	informal	ADJ
fbem-3463	26	8	sector	sector	NOUN
fbem-3463	26	9	work	work	NOUN
fbem-3463	26	10	was	be	AUX
fbem-3463	26	11	lewis	lewis	PROPN
fbem-3463	26	12	,	,	PUNCT
fbem-3463	26	13	who	who	PRON
fbem-3463	26	14	pointed	point	VERB
fbem-3463	26	15	out	out	ADP
fbem-3463	26	16	in	in	ADP
fbem-3463	26	17	his	his	PRON
fbem-3463	26	18	essay	essay	NOUN
fbem-3463	26	19	"	"	PUNCT
fbem-3463	26	20	dualistic	dualistic	ADJ
fbem-3463	26	21	theory	theory	NOUN
fbem-3463	26	22	"	"	PUNCT
fbem-3463	26	23	that	that	SCONJ
fbem-3463	26	24	if	if	SCONJ
fbem-3463	26	25	people	people	NOUN
fbem-3463	26	26	working	work	VERB
fbem-3463	26	27	in	in	ADP
fbem-3463	26	28	rural	rural	ADJ
fbem-3463	26	29	areas	area	NOUN
fbem-3463	26	30	want	want	VERB
fbem-3463	26	31	to	to	PART
fbem-3463	26	32	enter	enter	VERB
fbem-3463	26	33	the	the	DET
fbem-3463	26	34	modern	modern	ADJ
fbem-3463	26	35	urban	urban	ADJ
fbem-3463	26	36	sector	sector	NOUN
fbem-3463	26	37	,	,	PUNCT
fbem-3463	26	38	they	they	PRON
fbem-3463	26	39	can	can	AUX
fbem-3463	26	40	not	not	PART
fbem-3463	26	41	enter	enter	VERB
fbem-3463	26	42	the	the	DET
fbem-3463	26	43	modern	modern	ADJ
fbem-3463	26	44	sector	sector	NOUN
fbem-3463	26	45	directly	directly	ADV
fbem-3463	26	46	from	from	ADP
fbem-3463	26	47	the	the	DET
fbem-3463	26	48	rural	rural	ADJ
fbem-3463	26	49	areas	area	NOUN
fbem-3463	26	50	,	,	PUNCT
fbem-3463	26	51	but	but	CCONJ
fbem-3463	26	52	must	must	AUX
fbem-3463	26	53	first	first	ADV
fbem-3463	26	54	enter	enter	VERB
fbem-3463	26	55	the	the	DET
fbem-3463	26	56	traditional	traditional	ADJ
fbem-3463	26	57	or	or	CCONJ
fbem-3463	26	58	informal	informal	ADJ
fbem-3463	26	59	sector	sector	NOUN
fbem-3463	26	60	in	in	ADP
fbem-3463	26	61	the	the	DET
fbem-3463	26	62	city	city	NOUN
fbem-3463	26	63	,	,	PUNCT
fbem-3463	26	64	and	and	CCONJ
fbem-3463	26	65	then	then	ADV
fbem-3463	26	66	enter	enter	VERB
fbem-3463	26	67	the	the	DET
fbem-3463	26	68	modern	modern	ADJ
fbem-3463	26	69	sector	sector	NOUN
fbem-3463	26	70	in	in	ADP
fbem-3463	26	71	the	the	DET
fbem-3463	26	72	city	city	NOUN
fbem-3463	27	1	[	[	X
fbem-3463	27	2	1	1	NUM
fbem-3463	27	3	]	]	PUNCT
fbem-3463	27	4	.	.	PUNCT
fbem-3463	28	1	in	in	ADP
fbem-3463	28	2	terms	term	NOUN
fbem-3463	28	3	of	of	ADP
fbem-3463	28	4	the	the	DET
fbem-3463	28	5	link	link	NOUN
fbem-3463	28	6	between	between	ADP
fbem-3463	28	7	flexible	flexible	ADJ
fbem-3463	28	8	employment	employment	NOUN
fbem-3463	28	9	and	and	CCONJ
fbem-3463	28	10	job	job	NOUN
fbem-3463	28	11	performance	performance	NOUN
fbem-3463	28	12	,	,	PUNCT
fbem-3463	28	13	flexible	flexible	ADJ
fbem-3463	28	14	employment	employment	NOUN
fbem-3463	28	15	promotes	promote	VERB
fbem-3463	28	16	heterogeneity	heterogeneity	NOUN
fbem-3463	28	17	in	in	ADP
fbem-3463	28	18	the	the	DET
fbem-3463	28	19	labor	labor	NOUN
fbem-3463	28	20	market	market	NOUN
fbem-3463	28	21	by	by	ADP
fbem-3463	28	22	pursuing	pursue	VERB
fbem-3463	28	23	a	a	DET
fbem-3463	28	24	wide	wide	ADJ
fbem-3463	28	25	variety	variety	NOUN
fbem-3463	28	26	of	of	ADP
fbem-3463	28	27	work	work	NOUN
fbem-3463	28	28	forms	form	NOUN
fbem-3463	28	29	,	,	PUNCT
fbem-3463	28	30	methods	method	NOUN
fbem-3463	28	31	,	,	PUNCT
fbem-3463	28	32	and	and	CCONJ
fbem-3463	28	33	locations	location	NOUN
fbem-3463	28	34	,	,	PUNCT
fbem-3463	28	35	which	which	PRON
fbem-3463	28	36	in	in	ADP
fbem-3463	28	37	turn	turn	NOUN
fbem-3463	28	38	allows	allow	VERB
fbem-3463	28	39	the	the	DET
fbem-3463	28	40	workforce	workforce	NOUN
fbem-3463	28	41	to	to	PART
fbem-3463	28	42	maintain	maintain	VERB
fbem-3463	28	43	a	a	DET
fbem-3463	28	44	certain	certain	ADJ
fbem-3463	28	45	level	level	NOUN
fbem-3463	28	46	of	of	ADP
fbem-3463	28	47	quality	quality	NOUN
fbem-3463	28	48	job	job	NOUN
fbem-3463	28	49	performance	performance	NOUN
fbem-3463	28	50	(	(	PUNCT
fbem-3463	28	51	angela	angela	PROPN
fbem-3463	28	52	canny	canny	PROPN
fbem-3463	28	53	,	,	PUNCT
fbem-3463	28	54	2002	2002	NUM
fbem-3463	28	55	)	)	PUNCT
fbem-3463	29	1	[	[	X
fbem-3463	29	2	2	2	NUM
fbem-3463	29	3	]	]	PUNCT
fbem-3463	29	4	.	.	PUNCT
fbem-3463	30	1	in	in	ADP
fbem-3463	30	2	order	order	NOUN
fbem-3463	30	3	to	to	PART
fbem-3463	30	4	raise	raise	VERB
fbem-3463	30	5	tax	tax	NOUN
fbem-3463	30	6	awareness	awareness	NOUN
fbem-3463	30	7	among	among	ADP
fbem-3463	30	8	graduates	graduate	NOUN
fbem-3463	30	9	and	and	CCONJ
fbem-3463	30	10	to	to	PART
fbem-3463	30	11	fully	fully	ADV
fbem-3463	30	12	understand	understand	VERB
fbem-3463	30	13	how	how	SCONJ
fbem-3463	30	14	to	to	PART
fbem-3463	30	15	file	file	VERB
fbem-3463	30	16	tax	tax	NOUN
fbem-3463	30	17	returns	return	NOUN
fbem-3463	30	18	,	,	PUNCT
fbem-3463	30	19	the	the	DET
fbem-3463	30	20	u.s	u.s	PROPN
fbem-3463	30	21	.	.	PROPN
fbem-3463	30	22	tax	tax	NOUN
fbem-3463	30	23	authorities	authority	NOUN
fbem-3463	30	24	have	have	AUX
fbem-3463	30	25	created	create	VERB
fbem-3463	30	26	the	the	DET
fbem-3463	30	27	"	"	PUNCT
fbem-3463	30	28	tax	tax	NOUN
fbem-3463	30	29	center	center	NOUN
fbem-3463	30	30	for	for	ADP
fbem-3463	30	31	the	the	DET
fbem-3463	30	32	parttime	parttime	NOUN
fbem-3463	30	33	work	work	NOUN
fbem-3463	30	34	economy	economy	NOUN
fbem-3463	30	35	"	"	PUNCT
fbem-3463	30	36	and	and	CCONJ
fbem-3463	30	37	the	the	DET
fbem-3463	30	38	"	"	PUNCT
fbem-3463	30	39	irs	irs	PROPN
fbem-3463	30	40	official	official	ADJ
fbem-3463	30	41	website	website	NOUN
fbem-3463	30	42	"	"	PUNCT
fbem-3463	30	43	sections	section	NOUN
fbem-3463	30	44	as	as	ADP
fbem-3463	30	45	a	a	DET
fbem-3463	30	46	means	means	NOUN
fbem-3463	30	47	to	to	PART
fbem-3463	30	48	increase	increase	VERB
fbem-3463	30	49	tax	tax	NOUN
fbem-3463	30	50	compliance	compliance	NOUN
fbem-3463	30	51	by	by	ADP
fbem-3463	30	52	popularizing	popularize	VERB
fbem-3463	30	53	tax	tax	NOUN
fbem-3463	30	54	regulations	regulation	NOUN
fbem-3463	30	55	and	and	CCONJ
fbem-3463	30	56	policies	policy	NOUN
fbem-3463	30	57	in	in	ADP
fbem-3463	30	58	the	the	DET
fbem-3463	30	59	part	part	ADJ
fbem-3463	30	60	-	-	PUNCT
fbem-3463	30	61	time	time	NOUN
fbem-3463	30	62	work	work	NOUN
fbem-3463	30	63	economy	economy	NOUN
fbem-3463	30	64	[	[	X
fbem-3463	30	65	3	3	NUM
fbem-3463	30	66	]	]	PUNCT
fbem-3463	30	67	.	.	PUNCT
fbem-3463	31	1	in	in	ADP
fbem-3463	31	2	addition	addition	NOUN
fbem-3463	31	3	to	to	ADP
fbem-3463	31	4	promoting	promote	VERB
fbem-3463	31	5	tax	tax	NOUN
fbem-3463	31	6	compliance	compliance	NOUN
fbem-3463	31	7	through	through	ADP
fbem-3463	31	8	the	the	DET
fbem-3463	31	9	launch	launch	NOUN
fbem-3463	31	10	of	of	ADP
fbem-3463	31	11	a	a	DET
fbem-3463	31	12	dedicated	dedicated	ADJ
fbem-3463	31	13	website	website	NOUN
fbem-3463	31	14	to	to	PART
fbem-3463	31	15	disseminate	disseminate	VERB
fbem-3463	31	16	tax	tax	NOUN
fbem-3463	31	17	knowledge	knowledge	NOUN
fbem-3463	31	18	,	,	PUNCT
fbem-3463	31	19	the	the	DET
fbem-3463	31	20	australian	australian	ADJ
fbem-3463	31	21	department	department	NOUN
fbem-3463	31	22	of	of	ADP
fbem-3463	31	23	taxation	taxation	NOUN
fbem-3463	31	24	(	(	PUNCT
fbem-3463	31	25	adt	adt	NOUN
fbem-3463	31	26	)	)	PUNCT
fbem-3463	31	27	has	have	AUX
fbem-3463	31	28	launched	launch	VERB
fbem-3463	31	29	several	several	ADJ
fbem-3463	31	30	campaigns	campaign	NOUN
fbem-3463	31	31	to	to	PART
fbem-3463	31	32	encourage	encourage	VERB
fbem-3463	31	33	service	service	NOUN
fbem-3463	31	34	providers	provider	NOUN
fbem-3463	31	35	and	and	CCONJ
fbem-3463	31	36	participants	participant	NOUN
fbem-3463	31	37	in	in	ADP
fbem-3463	31	38	the	the	DET
fbem-3463	31	39	flexible	flexible	ADJ
fbem-3463	31	40	economy	economy	NOUN
fbem-3463	31	41	to	to	PART
fbem-3463	31	42	actively	actively	ADV
fbem-3463	31	43	provide	provide	VERB
fbem-3463	31	44	personal	personal	ADJ
fbem-3463	31	45	data	datum	NOUN
fbem-3463	31	46	.	.	PUNCT
fbem-3463	32	1	in	in	ADP
fbem-3463	32	2	japan	japan	PROPN
fbem-3463	32	3	,	,	PUNCT
fbem-3463	32	4	the	the	DET
fbem-3463	32	5	japanese	japanese	ADJ
fbem-3463	32	6	tax	tax	NOUN
fbem-3463	32	7	authorities	authority	NOUN
fbem-3463	32	8	have	have	AUX
fbem-3463	32	9	adopted	adopt	VERB
fbem-3463	32	10	a	a	DET
fbem-3463	32	11	"	"	PUNCT
fbem-3463	32	12	double	double	ADJ
fbem-3463	32	13	-	-	PUNCT
fbem-3463	32	14	loop	loop	NOUN
fbem-3463	32	15	circulation	circulation	NOUN
fbem-3463	32	16	"	"	PUNCT
fbem-3463	32	17	approach	approach	NOUN
fbem-3463	32	18	to	to	PART
fbem-3463	32	19	spread	spread	VERB
fbem-3463	32	20	tax	tax	NOUN
fbem-3463	32	21	awareness	awareness	NOUN
fbem-3463	32	22	to	to	ADP
fbem-3463	32	23	the	the	DET
fbem-3463	32	24	public	public	NOUN
fbem-3463	32	25	through	through	ADP
fbem-3463	32	26	tax	tax	NOUN
fbem-3463	32	27	-	-	PUNCT
fbem-3463	32	28	related	relate	VERB
fbem-3463	32	29	information	information	NOUN
fbem-3463	32	30	on	on	ADP
fbem-3463	32	31	social	social	ADJ
fbem-3463	32	32	media	medium	NOUN
fbem-3463	32	33	,	,	PUNCT
fbem-3463	32	34	and	and	CCONJ
fbem-3463	32	35	provide	provide	VERB
fbem-3463	32	36	tax	tax	NOUN
fbem-3463	32	37	guidance	guidance	NOUN
fbem-3463	32	38	to	to	ADP
fbem-3463	32	39	industry	industry	NOUN
fbem-3463	32	40	groups	group	NOUN
fbem-3463	32	41	related	relate	VERB
fbem-3463	32	42	to	to	ADP
fbem-3463	32	43	the	the	DET
fbem-3463	32	44	sharing	share	VERB
fbem-3463	32	45	economy	economy	NOUN
fbem-3463	32	46	in	in	ADP
fbem-3463	32	47	cooperation	cooperation	NOUN
fbem-3463	32	48	with	with	ADP
fbem-3463	32	49	them	they	PRON
fbem-3463	32	50	.	.	PUNCT
fbem-3463	33	1	in	in	ADP
fbem-3463	33	2	terms	term	NOUN
fbem-3463	33	3	of	of	ADP
fbem-3463	33	4	enhancing	enhance	VERB
fbem-3463	33	5	tax	tax	NOUN
fbem-3463	33	6	risk	risk	NOUN
fbem-3463	33	7	analysis	analysis	NOUN
fbem-3463	33	8	and	and	CCONJ
fbem-3463	33	9	supervision	supervision	NOUN
fbem-3463	33	10	and	and	CCONJ
fbem-3463	33	11	facilitating	facilitate	VERB
fbem-3463	33	12	information	information	NOUN
fbem-3463	33	13	exchange	exchange	NOUN
fbem-3463	33	14	with	with	ADP
fbem-3463	33	15	third	third	ADJ
fbem-3463	33	16	-	-	PUNCT
fbem-3463	33	17	party	party	NOUN
fbem-3463	33	18	platforms	platform	NOUN
fbem-3463	33	19	,	,	PUNCT
fbem-3463	33	20	the	the	DET
fbem-3463	33	21	irs	irs	PROPN
fbem-3463	33	22	has	have	AUX
fbem-3463	33	23	established	establish	VERB
fbem-3463	33	24	a	a	DET
fbem-3463	33	25	good	good	ADJ
fbem-3463	33	26	cooperative	cooperative	ADJ
fbem-3463	33	27	network	network	NOUN
fbem-3463	33	28	environment	environment	NOUN
fbem-3463	33	29	with	with	ADP
fbem-3463	33	30	financial	financial	ADJ
fbem-3463	33	31	institutions	institution	NOUN
fbem-3463	33	32	,	,	PUNCT
fbem-3463	33	33	customs	custom	NOUN
fbem-3463	33	34	authorities	authority	NOUN
fbem-3463	33	35	and	and	CCONJ
fbem-3463	33	36	companies	company	NOUN
fbem-3463	33	37	in	in	ADP
fbem-3463	33	38	order	order	NOUN
fbem-3463	33	39	to	to	PART
fbem-3463	33	40	promote	promote	VERB
fbem-3463	33	41	full	full	ADJ
fbem-3463	33	42	disclosure	disclosure	NOUN
fbem-3463	33	43	of	of	ADP
fbem-3463	33	44	relevant	relevant	ADJ
fbem-3463	33	45	information	information	NOUN
fbem-3463	33	46	.	.	PUNCT
fbem-3463	34	1	in	in	ADP
fbem-3463	34	2	terms	term	NOUN
fbem-3463	34	3	of	of	ADP
fbem-3463	34	4	targeting	target	VERB
fbem-3463	34	5	how	how	SCONJ
fbem-3463	34	6	to	to	PART
fbem-3463	34	7	effectively	effectively	ADV
fbem-3463	34	8	monitor	monitor	VERB
fbem-3463	34	9	tax	tax	NOUN
fbem-3463	34	10	sources	source	NOUN
fbem-3463	34	11	and	and	CCONJ
fbem-3463	34	12	avoid	avoid	VERB
fbem-3463	34	13	tax	tax	NOUN
fbem-3463	34	14	leakage	leakage	NOUN
fbem-3463	34	15	,	,	PUNCT
fbem-3463	34	16	denmark	denmark	NOUN
fbem-3463	34	17	determines	determine	VERB
fbem-3463	34	18	the	the	DET
fbem-3463	34	19	number	number	NOUN
fbem-3463	34	20	of	of	ADP
fbem-3463	34	21	available	available	ADJ
fbem-3463	34	22	exemptions	exemption	NOUN
fbem-3463	34	23	based	base	VERB
fbem-3463	34	24	on	on	ADP
fbem-3463	34	25	the	the	DET
fbem-3463	34	26	impact	impact	NOUN
fbem-3463	34	27	of	of	ADP
fbem-3463	34	28	the	the	DET
fbem-3463	34	29	activities	activity	NOUN
fbem-3463	34	30	of	of	ADP
fbem-3463	34	31	the	the	DET
fbem-3463	34	32	third	third	ADJ
fbem-3463	34	33	-	-	PUNCT
fbem-3463	34	34	party	party	NOUN
fbem-3463	34	35	platform	platform	NOUN
fbem-3463	34	36	or	or	CCONJ
fbem-3463	34	37	institution	institution	NOUN
fbem-3463	34	38	on	on	ADP
fbem-3463	34	39	its	its	PRON
fbem-3463	34	40	obligations	obligation	NOUN
fbem-3463	34	41	.	.	PUNCT
fbem-3463	35	1	for	for	ADP
fbem-3463	35	2	example	example	NOUN
fbem-3463	35	3	,	,	PUNCT
fbem-3463	35	4	in	in	ADP
fbem-3463	35	5	the	the	DET
fbem-3463	35	6	case	case	NOUN
fbem-3463	35	7	of	of	ADP
fbem-3463	35	8	vacation	vacation	NOUN
fbem-3463	35	9	rentals	rental	NOUN
fbem-3463	35	10	carried	carry	VERB
fbem-3463	35	11	out	out	ADP
fbem-3463	35	12	through	through	ADP
fbem-3463	35	13	a	a	DET
fbem-3463	35	14	third	third	ADJ
fbem-3463	35	15	-	-	PUNCT
fbem-3463	35	16	party	party	NOUN
fbem-3463	35	17	platform	platform	NOUN
fbem-3463	35	18	,	,	PUNCT
fbem-3463	35	19	the	the	DET
fbem-3463	35	20	third	third	ADJ
fbem-3463	35	21	-	-	PUNCT
fbem-3463	35	22	party	party	NOUN
fbem-3463	35	23	platform	platform	NOUN
fbem-3463	35	24	is	be	AUX
fbem-3463	35	25	obliged	oblige	VERB
fbem-3463	35	26	to	to	PART
fbem-3463	35	27	report	report	VERB
fbem-3463	35	28	tax	tax	NOUN
fbem-3463	35	29	-	-	PUNCT
fbem-3463	35	30	related	relate	VERB
fbem-3463	35	31	information	information	NOUN
fbem-3463	35	32	to	to	ADP
fbem-3463	35	33	the	the	DET
fbem-3463	35	34	tax	tax	NOUN
fbem-3463	35	35	authorities	authority	NOUN
fbem-3463	35	36	,	,	PUNCT
fbem-3463	35	37	and	and	CCONJ
fbem-3463	35	38	according	accord	VERB
fbem-3463	35	39	to	to	ADP
fbem-3463	35	40	the	the	DET
fbem-3463	35	41	department	department	NOUN
fbem-3463	35	42	's	's	PART
fbem-3463	35	43	report	report	NOUN
fbem-3463	35	44	,	,	PUNCT
fbem-3463	35	45	if	if	SCONJ
fbem-3463	35	46	the	the	DET
fbem-3463	35	47	third	third	ADJ
fbem-3463	35	48	-	-	PUNCT
fbem-3463	35	49	party	party	NOUN
fbem-3463	35	50	platform	platform	NOUN
fbem-3463	35	51	is	be	AUX
fbem-3463	35	52	able	able	ADJ
fbem-3463	35	53	to	to	PART
fbem-3463	35	54	accurately	accurately	ADV
fbem-3463	35	55	report	report	VERB
fbem-3463	35	56	the	the	DET
fbem-3463	35	57	relevant	relevant	ADJ
fbem-3463	35	58	income	income	NOUN
fbem-3463	35	59	to	to	ADP
fbem-3463	35	60	the	the	DET
fbem-3463	35	61	tax	tax	NOUN
fbem-3463	35	62	authorities	authority	NOUN
fbem-3463	35	63	and	and	CCONJ
fbem-3463	35	64	pass	pass	VERB
fbem-3463	35	65	the	the	DET
fbem-3463	35	66	tax	tax	NOUN
fbem-3463	35	67	audit	audit	NOUN
fbem-3463	35	68	within	within	ADP
fbem-3463	35	69	the	the	DET
fbem-3463	35	70	time	time	NOUN
fbem-3463	35	71	limit	limit	NOUN
fbem-3463	35	72	,	,	PUNCT
fbem-3463	35	73	then	then	ADV
fbem-3463	35	74	the	the	DET
fbem-3463	35	75	rent	rent	NOUN
fbem-3463	35	76	earned	earn	VERB
fbem-3463	35	77	by	by	ADP
fbem-3463	35	78	the	the	DET
fbem-3463	35	79	platform	platform	NOUN
fbem-3463	35	80	is	be	AUX
fbem-3463	35	81	entitled	entitle	VERB
fbem-3463	35	82	to	to	ADP
fbem-3463	35	83	a	a	DET
fbem-3463	35	84	basic	basic	ADJ
fbem-3463	35	85	exemption	exemption	NOUN
fbem-3463	35	86	of	of	ADP
fbem-3463	35	87	€	€	SYM
fbem-3463	35	88	5,300	5,300	NUM
fbem-3463	35	89	;	;	PUNCT
fbem-3463	35	90	on	on	ADP
fbem-3463	35	91	the	the	DET
fbem-3463	35	92	contrary	contrary	NOUN
fbem-3463	35	93	,	,	PUNCT
fbem-3463	35	94	if	if	SCONJ
fbem-3463	35	95	the	the	DET
fbem-3463	35	96	declaration	declaration	NOUN
fbem-3463	35	97	and	and	CCONJ
fbem-3463	35	98	audit	audit	NOUN
fbem-3463	35	99	are	be	AUX
fbem-3463	35	100	not	not	PART
fbem-3463	35	101	passed	pass	VERB
fbem-3463	35	102	within	within	ADP
fbem-3463	35	103	the	the	DET
fbem-3463	35	104	time	time	NOUN
fbem-3463	35	105	limit	limit	NOUN
fbem-3463	35	106	,	,	PUNCT
fbem-3463	35	107	then	then	ADV
fbem-3463	35	108	only	only	ADV
fbem-3463	35	109	€	€	SYM
fbem-3463	35	110	1,500	1,500	NUM
fbem-3463	35	111	is	be	AUX
fbem-3463	35	112	entitled	entitle	VERB
fbem-3463	35	113	to	to	ADP
fbem-3463	35	114	the	the	PRON
fbem-3463	35	115	[	[	X
fbem-3463	35	116	4	4	NUM
fbem-3463	35	117	]	]	PUNCT
fbem-3463	35	118	.	.	PUNCT
fbem-3463	36	1	in	in	ADP
fbem-3463	36	2	terms	term	NOUN
fbem-3463	36	3	of	of	ADP
fbem-3463	36	4	the	the	DET
fbem-3463	36	5	definition	definition	NOUN
fbem-3463	36	6	of	of	ADP
fbem-3463	36	7	thirdparty	thirdparty	PROPN
fbem-3463	36	8	platforms	platform	NOUN
fbem-3463	36	9	,	,	PUNCT
fbem-3463	36	10	italy	italy	PROPN
fbem-3463	36	11	divides	divide	VERB
fbem-3463	36	12	them	they	PRON
fbem-3463	36	13	into	into	ADP
fbem-3463	36	14	two	two	NUM
fbem-3463	36	15	categories	category	NOUN
fbem-3463	36	16	:	:	PUNCT
fbem-3463	36	17	"	"	PUNCT
fbem-3463	36	18	committed	committed	ADJ
fbem-3463	36	19	payments	payment	NOUN
fbem-3463	36	20	"	"	PUNCT
fbem-3463	36	21	and	and	CCONJ
fbem-3463	36	22	"	"	PUNCT
fbem-3463	36	23	non	non	ADJ
fbem-3463	36	24	-	-	ADJ
fbem-3463	36	25	committed	committed	ADJ
fbem-3463	36	26	payments	payment	NOUN
fbem-3463	36	27	"	"	PUNCT
fbem-3463	36	28	,	,	PUNCT
fbem-3463	36	29	and	and	CCONJ
fbem-3463	36	30	for	for	ADP
fbem-3463	36	31	platforms	platform	NOUN
fbem-3463	36	32	that	that	SCONJ
fbem-3463	36	33	"	"	PUNCT
fbem-3463	36	34	involve	involve	VERB
fbem-3463	36	35	payments	payment	NOUN
fbem-3463	36	36	"	"	PUNCT
fbem-3463	36	37	,	,	PUNCT
fbem-3463	36	38	a	a	DET
fbem-3463	36	39	deduction	deduction	NOUN
fbem-3463	36	40	of	of	ADP
fbem-3463	36	41	21	21	NUM
fbem-3463	36	42	%	%	NOUN
fbem-3463	36	43	.	.	PUNCT
fbem-3463	37	1	foreign	foreign	ADJ
fbem-3463	37	2	research	research	NOUN
fbem-3463	37	3	on	on	ADP
fbem-3463	37	4	informal	informal	ADJ
fbem-3463	37	5	sector	sector	NOUN
fbem-3463	37	6	workers	worker	NOUN
fbem-3463	37	7	has	have	AUX
fbem-3463	37	8	gone	go	VERB
fbem-3463	37	9	through	through	ADP
fbem-3463	37	10	a	a	DET
fbem-3463	37	11	stage	stage	NOUN
fbem-3463	37	12	from	from	ADP
fbem-3463	37	13	the	the	DET
fbem-3463	37	14	concept	concept	NOUN
fbem-3463	37	15	of	of	ADP
fbem-3463	37	16	informal	informal	ADJ
fbem-3463	37	17	sector	sector	NOUN
fbem-3463	37	18	,	,	PUNCT
fbem-3463	37	19	definition	definition	NOUN
fbem-3463	37	20	of	of	ADP
fbem-3463	37	21	population	population	NOUN
fbem-3463	37	22	,	,	PUNCT
fbem-3463	37	23	types	type	NOUN
fbem-3463	37	24	and	and	CCONJ
fbem-3463	37	25	characteristics	characteristic	NOUN
fbem-3463	37	26	of	of	ADP
fbem-3463	37	27	work	work	NOUN
fbem-3463	37	28	and	and	CCONJ
fbem-3463	37	29	other	other	ADJ
fbem-3463	37	30	conceptual	conceptual	ADJ
fbem-3463	37	31	descriptions	description	NOUN
fbem-3463	37	32	to	to	ADP
fbem-3463	37	33	exploring	explore	VERB
fbem-3463	37	34	the	the	DET
fbem-3463	37	35	reasons	reason	NOUN
fbem-3463	37	36	and	and	CCONJ
fbem-3463	37	37	trends	trend	NOUN
fbem-3463	37	38	of	of	ADP
fbem-3463	37	39	the	the	DET
fbem-3463	37	40	development	development	NOUN
fbem-3463	37	41	of	of	ADP
fbem-3463	37	42	the	the	DET
fbem-3463	37	43	informal	informal	ADJ
fbem-3463	37	44	sector	sector	NOUN
fbem-3463	37	45	.	.	PUNCT
fbem-3463	38	1	at	at	ADP
fbem-3463	38	2	present	present	ADJ
fbem-3463	38	3	,	,	PUNCT
fbem-3463	38	4	research	research	NOUN
fbem-3463	38	5	on	on	ADP
fbem-3463	38	6	the	the	DET
fbem-3463	38	7	participation	participation	NOUN
fbem-3463	38	8	of	of	ADP
fbem-3463	38	9	flexibly	flexibly	ADV
fbem-3463	38	10	employed	employ	VERB
fbem-3463	38	11	workers	worker	NOUN
fbem-3463	38	12	in	in	ADP
fbem-3463	38	13	insurance	insurance	NOUN
fbem-3463	38	14	-	-	PUNCT
fbem-3463	38	15	related	relate	VERB
fbem-3463	38	16	social	social	ADJ
fbem-3463	38	17	insurance	insurance	NOUN
fbem-3463	38	18	in	in	ADP
fbem-3463	38	19	western	western	ADJ
fbem-3463	38	20	countries	country	NOUN
fbem-3463	38	21	mainly	mainly	ADV
fbem-3463	38	22	focuses	focus	VERB
fbem-3463	38	23	on	on	ADP
fbem-3463	38	24	the	the	DET
fbem-3463	38	25	main	main	ADJ
fbem-3463	38	26	problems	problem	NOUN
fbem-3463	38	27	and	and	CCONJ
fbem-3463	38	28	related	related	ADJ
fbem-3463	38	29	solutions	solution	NOUN
fbem-3463	38	30	when	when	SCONJ
fbem-3463	38	31	participating	participate	VERB
fbem-3463	38	32	in	in	ADP
fbem-3463	38	33	insurance	insurance	NOUN
fbem-3463	38	34	.	.	PUNCT
fbem-3463	39	1	3.2	3.2	NUM
fbem-3463	39	2	.	.	PUNCT
fbem-3463	40	1	domestic	domestic	ADJ
fbem-3463	40	2	literature	literature	PROPN
fbem-3463	40	3	review	review	NOUN
fbem-3463	40	4	in	in	ADP
fbem-3463	40	5	china	china	PROPN
fbem-3463	40	6	,	,	PUNCT
fbem-3463	40	7	the	the	DET
fbem-3463	40	8	term	term	NOUN
fbem-3463	40	9	"	"	PUNCT
fbem-3463	40	10	flexible	flexible	ADJ
fbem-3463	40	11	employment	employment	NOUN
fbem-3463	40	12	"	"	PUNCT
fbem-3463	40	13	is	be	AUX
fbem-3463	40	14	derived	derive	VERB
fbem-3463	40	15	from	from	ADP
fbem-3463	40	16	the	the	DET
fbem-3463	40	17	international	international	ADJ
fbem-3463	40	18	labor	labor	NOUN
fbem-3463	40	19	organization	organization	NOUN
fbem-3463	40	20	's	's	PART
fbem-3463	40	21	"	"	PUNCT
fbem-3463	40	22	informal	informal	ADJ
fbem-3463	40	23	employment	employment	NOUN
fbem-3463	40	24	"	"	PUNCT
fbem-3463	40	25	and	and	CCONJ
fbem-3463	40	26	is	be	AUX
fbem-3463	40	27	a	a	DET
fbem-3463	40	28	product	product	NOUN
fbem-3463	40	29	of	of	ADP
fbem-3463	40	30	the	the	DET
fbem-3463	40	31	sinicization	sinicization	NOUN
fbem-3463	40	32	of	of	ADP
fbem-3463	40	33	this	this	DET
fbem-3463	40	34	concept	concept	NOUN
fbem-3463	40	35	.	.	PUNCT
fbem-3463	41	1	(	(	PUNCT
fbem-3463	41	2	zhu	zhu	PROPN
fbem-3463	41	3	,	,	PUNCT
fbem-3463	41	4	z.	z.	PROPN
fbem-3463	41	5	,	,	PUNCT
fbem-3463	41	6	and	and	CCONJ
fbem-3463	41	7	xie	xie	PROPN
fbem-3463	41	8	,	,	PUNCT
fbem-3463	41	9	z.	z.	PROPN
fbem-3463	41	10	feng	feng	PROPN
fbem-3463	41	11	,	,	PUNCT
fbem-3463	41	12	2011	2011	NUM
fbem-3463	41	13	)	)	PUNCT
fbem-3463	42	1	[	[	X
fbem-3463	42	2	4	4	NUM
fbem-3463	42	3	]	]	PUNCT
fbem-3463	42	4	.	.	PUNCT
fbem-3463	43	1	the	the	DET
fbem-3463	43	2	study	study	NOUN
fbem-3463	43	3	of	of	ADP
fbem-3463	43	4	flexible	flexible	ADJ
fbem-3463	43	5	employment	employment	NOUN
fbem-3463	43	6	in	in	ADP
fbem-3463	43	7	chinese	chinese	ADJ
fbem-3463	43	8	academia	academia	NOUN
fbem-3463	43	9	began	begin	VERB
fbem-3463	43	10	in	in	ADP
fbem-3463	43	11	the	the	DET
fbem-3463	43	12	midlate	midlate	NOUN
fbem-3463	43	13	1980s	1980	NOUN
fbem-3463	43	14	and	and	CCONJ
fbem-3463	43	15	the	the	DET
fbem-3463	43	16	beginning	beginning	NOUN
fbem-3463	43	17	of	of	ADP
fbem-3463	43	18	this	this	DET
fbem-3463	43	19	century	century	NOUN
fbem-3463	43	20	,	,	PUNCT
fbem-3463	43	21	when	when	SCONJ
fbem-3463	43	22	the	the	DET
fbem-3463	43	23	reform	reform	NOUN
fbem-3463	43	24	and	and	CCONJ
fbem-3463	43	25	opening	opening	NOUN
fbem-3463	43	26	up	up	ADP
fbem-3463	43	27	brought	bring	VERB
fbem-3463	43	28	about	about	ADP
fbem-3463	43	29	a	a	DET
fbem-3463	43	30	large	large	ADJ
fbem-3463	43	31	flow	flow	NOUN
fbem-3463	43	32	of	of	ADP
fbem-3463	43	33	labor	labor	NOUN
fbem-3463	43	34	and	and	CCONJ
fbem-3463	43	35	the	the	DET
fbem-3463	43	36	increasing	increase	VERB
fbem-3463	43	37	pressure	pressure	NOUN
fbem-3463	43	38	of	of	ADP
fbem-3463	43	39	employment	employment	NOUN
fbem-3463	43	40	under	under	ADP
fbem-3463	43	41	the	the	DET
fbem-3463	43	42	reform	reform	NOUN
fbem-3463	43	43	of	of	ADP
fbem-3463	43	44	stateowned	stateowne	VERB
fbem-3463	43	45	enterprises	enterprise	NOUN
fbem-3463	43	46	.	.	PUNCT
fbem-3463	44	1	flexible	flexible	ADJ
fbem-3463	44	2	employment	employment	NOUN
fbem-3463	44	3	refers	refer	VERB
fbem-3463	44	4	to	to	ADP
fbem-3463	44	5	the	the	DET
fbem-3463	44	6	group	group	NOUN
fbem-3463	44	7	of	of	ADP
fbem-3463	44	8	workers	worker	NOUN
fbem-3463	44	9	who	who	PRON
fbem-3463	44	10	have	have	AUX
fbem-3463	44	11	not	not	PART
fbem-3463	44	12	signed	sign	VERB
fbem-3463	44	13	labor	labor	NOUN
fbem-3463	44	14	contracts	contract	NOUN
fbem-3463	44	15	for	for	ADP
fbem-3463	44	16	more	more	ADJ
fbem-3463	44	17	than	than	ADP
fbem-3463	44	18	one	one	NUM
fbem-3463	44	19	year	year	NOUN
fbem-3463	44	20	or	or	CCONJ
fbem-3463	44	21	who	who	PRON
fbem-3463	44	22	work	work	VERB
fbem-3463	44	23	in	in	ADP
fbem-3463	44	24	urban	urban	ADJ
fbem-3463	44	25	units	unit	NOUN
fbem-3463	44	26	(	(	PUNCT
fbem-3463	44	27	informal	informal	ADJ
fbem-3463	44	28	units	unit	NOUN
fbem-3463	44	29	and	and	CCONJ
fbem-3463	44	30	formal	formal	ADJ
fbem-3463	44	31	units	unit	NOUN
fbem-3463	44	32	)	)	PUNCT
fbem-3463	44	33	in	in	ADP
fbem-3463	44	34	the	the	DET
fbem-3463	44	35	form	form	NOUN
fbem-3463	44	36	of	of	ADP
fbem-3463	44	37	temporary	temporary	ADJ
fbem-3463	44	38	work	work	NOUN
fbem-3463	44	39	,	,	PUNCT
fbem-3463	44	40	re	re	NOUN
fbem-3463	44	41	-	-	NOUN
fbem-3463	44	42	employment	employment	ADJ
fbem-3463	44	43	,	,	PUNCT
fbem-3463	44	44	self	self	NOUN
fbem-3463	44	45	-	-	PUNCT
fbem-3463	44	46	employment	employment	NOUN
fbem-3463	44	47	and	and	CCONJ
fbem-3463	44	48	casual	casual	ADJ
fbem-3463	44	49	work	work	NOUN
fbem-3463	44	50	.	.	PUNCT
fbem-3463	45	1	the	the	DET
fbem-3463	45	2	main	main	ADJ
fbem-3463	45	3	components	component	NOUN
fbem-3463	45	4	of	of	ADP
fbem-3463	45	5	this	this	DET
fbem-3463	45	6	group	group	NOUN
fbem-3463	45	7	mention	mention	NOUN
fbem-3463	45	8	include	include	VERB
fbem-3463	45	9	those	those	PRON
fbem-3463	45	10	who	who	PRON
fbem-3463	45	11	are	be	AUX
fbem-3463	45	12	re	re	VERB
fbem-3463	45	13	-	-	VERB
fbem-3463	45	14	employed	employ	VERB
fbem-3463	45	15	among	among	ADP
fbem-3463	45	16	laid	lay	VERB
fbem-3463	45	17	-	-	PUNCT
fbem-3463	45	18	off	off	ADP
fbem-3463	45	19	workers	worker	NOUN
fbem-3463	45	20	in	in	ADP
fbem-3463	45	21	state	state	NOUN
fbem-3463	45	22	-	-	PUNCT
fbem-3463	45	23	owned	own	VERB
fbem-3463	45	24	enterprises	enterprise	NOUN
fbem-3463	45	25	and	and	CCONJ
fbem-3463	45	26	collective	collective	ADJ
fbem-3463	45	27	enterprises	enterprise	NOUN
fbem-3463	45	28	,	,	PUNCT
fbem-3463	45	29	self	self	NOUN
fbem-3463	45	30	-	-	PUNCT
fbem-3463	45	31	employed	employ	VERB
fbem-3463	45	32	,	,	PUNCT
fbem-3463	45	33	migrant	migrant	ADJ
fbem-3463	45	34	workers	worker	NOUN
fbem-3463	45	35	,	,	PUNCT
fbem-3463	45	36	and	and	CCONJ
fbem-3463	45	37	some	some	DET
fbem-3463	45	38	intellectuals	intellectual	NOUN
fbem-3463	45	39	(	(	PUNCT
fbem-3463	45	40	xue	xue	PROPN
fbem-3463	45	41	huiyuan	huiyuan	PROPN
fbem-3463	45	42	,	,	PUNCT
fbem-3463	45	43	xian	xian	PROPN
fbem-3463	45	44	mihua	mihua	PROPN
fbem-3463	45	45	,	,	PUNCT
fbem-3463	45	46	2015	2015	NUM
fbem-3463	45	47	)	)	PUNCT
fbem-3463	46	1	[	[	X
fbem-3463	46	2	5	5	NUM
fbem-3463	46	3	]	]	PUNCT
fbem-3463	46	4	.at	.at	PUNCT
fbem-3463	47	1	present	present	ADJ
fbem-3463	47	2	,	,	PUNCT
fbem-3463	47	3	the	the	DET
fbem-3463	47	4	main	main	ADJ
fbem-3463	47	5	components	component	NOUN
fbem-3463	47	6	of	of	ADP
fbem-3463	47	7	flexible	flexible	ADJ
fbem-3463	47	8	employment	employment	NOUN
fbem-3463	47	9	in	in	ADP
fbem-3463	47	10	china	china	PROPN
fbem-3463	47	11	's	's	PART
fbem-3463	47	12	urban	urban	ADJ
fbem-3463	47	13	areas	area	NOUN
fbem-3463	47	14	are	be	AUX
fbem-3463	47	15	freelancers	freelancer	NOUN
fbem-3463	47	16	,	,	PUNCT
fbem-3463	47	17	including	include	VERB
fbem-3463	47	18	ordinary	ordinary	ADJ
fbem-3463	47	19	workers	worker	NOUN
fbem-3463	47	20	,	,	PUNCT
fbem-3463	47	21	and	and	CCONJ
fbem-3463	47	22	workers	worker	NOUN
fbem-3463	47	23	who	who	PRON
fbem-3463	47	24	start	start	VERB
fbem-3463	47	25	their	their	PRON
fbem-3463	47	26	own	own	ADJ
fbem-3463	47	27	businesses	business	NOUN
fbem-3463	47	28	and	and	CCONJ
fbem-3463	47	29	work	work	NOUN
fbem-3463	47	30	as	as	ADP
fbem-3463	47	31	both	both	DET
fbem-3463	47	32	bosses	boss	NOUN
fbem-3463	47	33	and	and	CCONJ
fbem-3463	47	34	employees	employee	NOUN
fbem-3463	47	35	.	.	PUNCT
fbem-3463	48	1	(	(	PUNCT
fbem-3463	48	2	han	han	PROPN
fbem-3463	48	3	junjiang	junjiang	PROPN
fbem-3463	48	4	,	,	PUNCT
fbem-3463	48	5	ren	ren	PROPN
fbem-3463	48	6	yushang	yushang	PROPN
fbem-3463	48	7	,	,	PUNCT
fbem-3463	48	8	han	han	PROPN
fbem-3463	48	9	ye,2009	ye,2009	NOUN
fbem-3463	48	10	)	)	PUNCT
fbem-3463	49	1	[	[	X
fbem-3463	49	2	6].many	6].many	NUM
fbem-3463	49	3	domestic	domestic	ADJ
fbem-3463	49	4	scholars	scholar	NOUN
fbem-3463	49	5	believe	believe	VERB
fbem-3463	49	6	that	that	SCONJ
fbem-3463	49	7	flexible	flexible	ADJ
fbem-3463	49	8	employment	employment	NOUN
fbem-3463	49	9	has	have	VERB
fbem-3463	49	10	a	a	DET
fbem-3463	49	11	positive	positive	ADJ
fbem-3463	49	12	effect	effect	NOUN
fbem-3463	49	13	on	on	ADP
fbem-3463	49	14	the	the	DET
fbem-3463	49	15	improvement	improvement	NOUN
fbem-3463	49	16	of	of	ADP
fbem-3463	49	17	china	china	PROPN
fbem-3463	49	18	's	's	PART
fbem-3463	49	19	economic	economic	ADJ
fbem-3463	49	20	speed	speed	NOUN
fbem-3463	49	21	and	and	CCONJ
fbem-3463	49	22	stable	stable	ADJ
fbem-3463	49	23	social	social	ADJ
fbem-3463	49	24	development	development	NOUN
fbem-3463	49	25	.	.	PUNCT
fbem-3463	50	1	in	in	ADP
fbem-3463	50	2	the	the	DET
fbem-3463	50	3	context	context	NOUN
fbem-3463	50	4	of	of	ADP
fbem-3463	50	5	population	population	NOUN
fbem-3463	50	6	aging	aging	NOUN
fbem-3463	50	7	,	,	PUNCT
fbem-3463	50	8	on	on	ADP
fbem-3463	50	9	the	the	DET
fbem-3463	50	10	one	one	NUM
fbem-3463	50	11	hand	hand	NOUN
fbem-3463	50	12	,	,	PUNCT
fbem-3463	50	13	flexible	flexible	ADJ
fbem-3463	50	14	employment	employment	NOUN
fbem-3463	50	15	helps	help	VERB
fbem-3463	50	16	to	to	PART
fbem-3463	50	17	enhance	enhance	VERB
fbem-3463	50	18	the	the	DET
fbem-3463	50	19	vitality	vitality	NOUN
fbem-3463	50	20	of	of	ADP
fbem-3463	50	21	the	the	DET
fbem-3463	50	22	labor	labor	NOUN
fbem-3463	50	23	market	market	NOUN
fbem-3463	50	24	,	,	PUNCT
fbem-3463	50	25	and	and	CCONJ
fbem-3463	50	26	on	on	ADP
fbem-3463	50	27	the	the	DET
fbem-3463	50	28	other	other	ADJ
fbem-3463	50	29	hand	hand	NOUN
fbem-3463	50	30	,	,	PUNCT
fbem-3463	50	31	the	the	DET
fbem-3463	50	32	inclusion	inclusion	NOUN
fbem-3463	50	33	of	of	ADP
fbem-3463	50	34	flexibly	flexibly	ADV
fbem-3463	50	35	employed	employ	VERB
fbem-3463	50	36	people	people	NOUN
fbem-3463	50	37	into	into	ADP
fbem-3463	50	38	the	the	DET
fbem-3463	50	39	pension	pension	NOUN
fbem-3463	50	40	insurance	insurance	NOUN
fbem-3463	50	41	system	system	NOUN
fbem-3463	50	42	is	be	AUX
fbem-3463	50	43	beneficial	beneficial	ADJ
fbem-3463	50	44	to	to	ADP
fbem-3463	50	45	the	the	DET
fbem-3463	50	46	accumulation	accumulation	NOUN
fbem-3463	50	47	of	of	ADP
fbem-3463	50	48	china	china	PROPN
fbem-3463	50	49	's	's	PART
fbem-3463	50	50	social	social	ADJ
fbem-3463	50	51	security	security	NOUN
fbem-3463	50	52	fund	fund	NOUN
fbem-3463	50	53	(	(	PUNCT
fbem-3463	50	54	cai	cai	X
fbem-3463	50	55	fang	fang	X
fbem-3463	50	56	,	,	PUNCT
fbem-3463	50	57	2005	2005	NUM
fbem-3463	50	58	)	)	PUNCT
fbem-3463	51	1	[	[	X
fbem-3463	51	2	7	7	NUM
fbem-3463	51	3	]	]	PUNCT
fbem-3463	51	4	.	.	PUNCT
fbem-3463	52	1	due	due	ADP
fbem-3463	52	2	to	to	ADP
fbem-3463	52	3	the	the	DET
fbem-3463	52	4	large	large	ADJ
fbem-3463	52	5	employment	employment	NOUN
fbem-3463	52	6	base	base	NOUN
fbem-3463	52	7	of	of	ADP
fbem-3463	52	8	this	this	DET
fbem-3463	52	9	group	group	NOUN
fbem-3463	52	10	,	,	PUNCT
fbem-3463	52	11	the	the	DET
fbem-3463	52	12	distribution	distribution	NOUN
fbem-3463	52	13	is	be	AUX
fbem-3463	52	14	more	more	ADV
fbem-3463	52	15	dispersed	disperse	VERB
fbem-3463	52	16	,	,	PUNCT
fbem-3463	52	17	and	and	CCONJ
fbem-3463	52	18	the	the	DET
fbem-3463	52	19	workplace	workplace	NOUN
fbem-3463	52	20	,	,	PUNCT
fbem-3463	52	21	position	position	NOUN
fbem-3463	52	22	,	,	PUNCT
fbem-3463	52	23	and	and	CCONJ
fbem-3463	52	24	time	time	NOUN
fbem-3463	52	25	are	be	AUX
fbem-3463	52	26	not	not	PART
fbem-3463	52	27	fixed	fix	VERB
fbem-3463	52	28	,	,	PUNCT
fbem-3463	52	29	resulting	result	VERB
fbem-3463	52	30	in	in	ADP
fbem-3463	52	31	unstable	unstable	ADJ
fbem-3463	52	32	working	working	NOUN
fbem-3463	52	33	relationships	relationship	NOUN
fbem-3463	52	34	and	and	CCONJ
fbem-3463	52	35	long	long	ADJ
fbem-3463	52	36	-	-	PUNCT
fbem-3463	52	37	term	term	NOUN
fbem-3463	52	38	exclusion	exclusion	NOUN
fbem-3463	52	39	from	from	ADP
fbem-3463	52	40	pension	pension	NOUN
fbem-3463	52	41	insurance	insurance	NOUN
fbem-3463	52	42	(	(	PUNCT
fbem-3463	52	43	dong	dong	PROPN
fbem-3463	52	44	,	,	PUNCT
fbem-3463	52	45	x.	x.	NOUN
fbem-3463	52	46	m.	m.	PROPN
fbem-3463	52	47	,	,	PUNCT
fbem-3463	52	48	luo	luo	PROPN
fbem-3463	52	49	,	,	PUNCT
fbem-3463	52	50	w.	w.	PROPN
fbem-3463	52	51	,	,	PUNCT
fbem-3463	52	52	2010	2010	NUM
fbem-3463	52	53	)	)	PUNCT
fbem-3463	53	1	[	[	X
fbem-3463	53	2	8	8	NUM
fbem-3463	53	3	]	]	PUNCT
fbem-3463	53	4	.	.	PUNCT
fbem-3463	54	1	as	as	ADP
fbem-3463	54	2	an	an	DET
fbem-3463	54	3	ordinary	ordinary	ADJ
fbem-3463	54	4	labor	labor	NOUN
fbem-3463	54	5	force	force	NOUN
fbem-3463	54	6	,	,	PUNCT
fbem-3463	54	7	flexibly	flexibly	ADV
fbem-3463	54	8	employed	employ	VERB
fbem-3463	54	9	workers	worker	NOUN
fbem-3463	54	10	should	should	AUX
fbem-3463	54	11	enjoy	enjoy	VERB
fbem-3463	54	12	the	the	DET
fbem-3463	54	13	same	same	ADJ
fbem-3463	54	14	pension	pension	NOUN
fbem-3463	54	15	insurance	insurance	NOUN
fbem-3463	54	16	as	as	ADP
fbem-3463	54	17	urban	urban	ADJ
fbem-3463	54	18	unit	unit	NOUN
fbem-3463	54	19	employees	employee	NOUN
fbem-3463	54	20	,	,	PUNCT
fbem-3463	54	21	while	while	SCONJ
fbem-3463	54	22	under	under	ADP
fbem-3463	54	23	the	the	DET
fbem-3463	54	24	new	new	ADJ
fbem-3463	54	25	economic	economic	ADJ
fbem-3463	54	26	normal	normal	ADJ
fbem-3463	54	27	,	,	PUNCT
fbem-3463	54	28	the	the	DET
fbem-3463	54	29	construction	construction	NOUN
fbem-3463	54	30	of	of	ADP
fbem-3463	54	31	a	a	DET
fbem-3463	54	32	harmonious	harmonious	ADJ
fbem-3463	54	33	society	society	NOUN
fbem-3463	54	34	,	,	PUNCT
fbem-3463	54	35	new	new	ADJ
fbem-3463	54	36	industry	industry	NOUN
fbem-3463	54	37	employment	employment	NOUN
fbem-3463	54	38	and	and	CCONJ
fbem-3463	54	39	the	the	DET
fbem-3463	54	40	standardization	standardization	NOUN
fbem-3463	54	41	of	of	ADP
fbem-3463	54	42	talent	talent	NOUN
fbem-3463	54	43	flow	flow	NOUN
fbem-3463	54	44	require	require	VERB
fbem-3463	54	45	the	the	DET
fbem-3463	54	46	construction	construction	NOUN
fbem-3463	54	47	of	of	ADP
fbem-3463	54	48	a	a	DET
fbem-3463	54	49	social	social	ADJ
fbem-3463	54	50	security	security	NOUN
fbem-3463	54	51	network	network	NOUN
fbem-3463	54	52	for	for	ADP
fbem-3463	54	53	flexibly	flexibly	ADV
fbem-3463	54	54	employed	employ	VERB
fbem-3463	54	55	workers	worker	NOUN
fbem-3463	54	56	(	(	PUNCT
fbem-3463	54	57	mao	mao	PROPN
fbem-3463	54	58	,	,	PUNCT
fbem-3463	54	59	b.	b.	PROPN
fbem-3463	54	60	bo	bo	PROPN
fbem-3463	54	61	,	,	PUNCT
fbem-3463	54	62	2017	2017	NUM
fbem-3463	54	63	)	)	PUNCT
fbem-3463	55	1	[	[	X
fbem-3463	55	2	9	9	NUM
fbem-3463	55	3	]	]	PUNCT
fbem-3463	55	4	.	.	PUNCT
fbem-3463	56	1	the	the	DET
fbem-3463	56	2	rapid	rapid	ADJ
fbem-3463	56	3	development	development	NOUN
fbem-3463	56	4	of	of	ADP
fbem-3463	56	5	flexible	flexible	ADJ
fbem-3463	56	6	employment	employment	NOUN
fbem-3463	56	7	economy	economy	NOUN
fbem-3463	56	8	in	in	ADP
fbem-3463	56	9	china	china	PROPN
fbem-3463	56	10	in	in	ADP
fbem-3463	56	11	recent	recent	ADJ
fbem-3463	56	12	years	year	NOUN
fbem-3463	56	13	has	have	AUX
fbem-3463	56	14	impacted	impact	VERB
fbem-3463	56	15	on	on	ADP
fbem-3463	56	16	the	the	DET
fbem-3463	56	17	traditional	traditional	ADJ
fbem-3463	56	18	three	three	NUM
fbem-3463	56	19	pillars	pillar	NOUN
fbem-3463	56	20	of	of	ADP
fbem-3463	56	21	employment	employment	NOUN
fbem-3463	56	22	,	,	PUNCT
fbem-3463	56	23	promoted	promote	VERB
fbem-3463	56	24	the	the	DET
fbem-3463	56	25	reform	reform	NOUN
fbem-3463	56	26	and	and	CCONJ
fbem-3463	56	27	improvement	improvement	NOUN
fbem-3463	56	28	of	of	ADP
fbem-3463	56	29	china	china	PROPN
fbem-3463	56	30	's	's	PART
fbem-3463	56	31	employment	employment	NOUN
fbem-3463	56	32	structure	structure	NOUN
fbem-3463	56	33	,	,	PUNCT
fbem-3463	56	34	and	and	CCONJ
fbem-3463	56	35	further	far	ADV
fbem-3463	56	36	made	make	VERB
fbem-3463	56	37	great	great	ADJ
fbem-3463	56	38	contributions	contribution	NOUN
fbem-3463	56	39	to	to	ADP
fbem-3463	56	40	the	the	DET
fbem-3463	56	41	development	development	NOUN
fbem-3463	56	42	of	of	ADP
fbem-3463	56	43	economy	economy	NOUN
fbem-3463	56	44	and	and	CCONJ
fbem-3463	56	45	society	society	NOUN
fbem-3463	56	46	.	.	PUNCT
fbem-3463	57	1	the	the	DET
fbem-3463	57	2	domestic	domestic	ADJ
fbem-3463	57	3	research	research	NOUN
fbem-3463	57	4	on	on	ADP
fbem-3463	57	5	flexible	flexible	ADJ
fbem-3463	57	6	employment	employment	NOUN
fbem-3463	57	7	in	in	ADP
fbem-3463	57	8	the	the	DET
fbem-3463	57	9	new	new	ADJ
fbem-3463	57	10	industry	industry	NOUN
fbem-3463	57	11	is	be	AUX
fbem-3463	57	12	still	still	ADV
fbem-3463	57	13	in	in	ADP
fbem-3463	57	14	its	its	PRON
fbem-3463	57	15	initial	initial	ADJ
fbem-3463	57	16	stage	stage	NOUN
fbem-3463	57	17	,	,	PUNCT
fbem-3463	57	18	and	and	CCONJ
fbem-3463	57	19	the	the	DET
fbem-3463	57	20	current	current	ADJ
fbem-3463	57	21	academic	academic	ADJ
fbem-3463	57	22	research	research	NOUN
fbem-3463	57	23	on	on	ADP
fbem-3463	57	24	flexible	flexible	ADJ
fbem-3463	57	25	employment	employment	NOUN
fbem-3463	57	26	in	in	ADP
fbem-3463	57	27	the	the	DET
fbem-3463	57	28	new	new	ADJ
fbem-3463	57	29	industry	industry	NOUN
fbem-3463	57	30	is	be	AUX
fbem-3463	57	31	mostly	mostly	ADV
fbem-3463	57	32	focused	focus	VERB
fbem-3463	57	33	on	on	ADP
fbem-3463	57	34	the	the	DET
fbem-3463	57	35	development	development	NOUN
fbem-3463	57	36	status	status	NOUN
fbem-3463	57	37	of	of	ADP
fbem-3463	57	38	the	the	DET
fbem-3463	57	39	new	new	ADJ
fbem-3463	57	40	employment	employment	NOUN
fbem-3463	57	41	pattern	pattern	NOUN
fbem-3463	57	42	and	and	CCONJ
fbem-3463	57	43	the	the	DET
fbem-3463	57	44	interaction	interaction	NOUN
fbem-3463	57	45	between	between	ADP
fbem-3463	57	46	the	the	DET
fbem-3463	57	47	flexible	flexible	ADJ
fbem-3463	57	48	employment	employment	NOUN
fbem-3463	57	49	pattern	pattern	NOUN
fbem-3463	57	50	and	and	CCONJ
fbem-3463	57	51	the	the	DET
fbem-3463	57	52	labor	labor	NOUN
fbem-3463	57	53	market	market	NOUN
fbem-3463	57	54	.	.	PUNCT
fbem-3463	58	1	few	few	ADJ
fbem-3463	58	2	scholars	scholar	NOUN
fbem-3463	58	3	have	have	AUX
fbem-3463	58	4	conducted	conduct	VERB
fbem-3463	58	5	research	research	NOUN
fbem-3463	58	6	from	from	ADP
fbem-3463	58	7	the	the	DET
fbem-3463	58	8	perspective	perspective	NOUN
fbem-3463	58	9	of	of	ADP
fbem-3463	58	10	promoting	promote	VERB
fbem-3463	58	11	the	the	DET
fbem-3463	58	12	employment	employment	NOUN
fbem-3463	58	13	quality	quality	NOUN
fbem-3463	58	14	of	of	ADP
fbem-3463	58	15	flexible	flexible	ADJ
fbem-3463	58	16	employment	employment	NOUN
fbem-3463	58	17	in	in	ADP
fbem-3463	58	18	new	new	ADJ
fbem-3463	58	19	industries	industry	NOUN
fbem-3463	58	20	,	,	PUNCT
fbem-3463	58	21	and	and	CCONJ
fbem-3463	58	22	few	few	ADJ
fbem-3463	58	23	of	of	ADP
fbem-3463	58	24	them	they	PRON
fbem-3463	58	25	have	have	AUX
fbem-3463	58	26	further	far	ADV
fbem-3463	58	27	elaborated	elaborate	VERB
fbem-3463	58	28	on	on	ADP
fbem-3463	58	29	the	the	DET
fbem-3463	58	30	financial	financial	ADJ
fbem-3463	58	31	and	and	CCONJ
fbem-3463	58	32	taxation	taxation	NOUN
fbem-3463	58	33	policies	policy	NOUN
fbem-3463	58	34	to	to	PART
fbem-3463	58	35	support	support	VERB
fbem-3463	58	36	it	it	PRON
fbem-3463	58	37	.	.	PUNCT
fbem-3463	59	1	this	this	DET
fbem-3463	59	2	paper	paper	NOUN
fbem-3463	59	3	takes	take	VERB
fbem-3463	59	4	the	the	DET
fbem-3463	59	5	employment	employment	NOUN
fbem-3463	59	6	quality	quality	NOUN
fbem-3463	59	7	of	of	ADP
fbem-3463	59	8	flexible	flexible	ADJ
fbem-3463	59	9	workers	worker	NOUN
fbem-3463	59	10	in	in	ADP
fbem-3463	59	11	new	new	ADJ
fbem-3463	59	12	industries	industry	NOUN
fbem-3463	59	13	as	as	ADP
fbem-3463	59	14	the	the	DET
fbem-3463	59	15	starting	starting	NOUN
fbem-3463	59	16	point	point	NOUN
fbem-3463	59	17	,	,	PUNCT
fbem-3463	59	18	and	and	CCONJ
fbem-3463	59	19	studies	study	NOUN
fbem-3463	59	20	the	the	DET
fbem-3463	59	21	197	197	NUM
fbem-3463	59	22	role	role	NOUN
fbem-3463	59	23	and	and	CCONJ
fbem-3463	59	24	problems	problem	NOUN
fbem-3463	59	25	of	of	ADP
fbem-3463	59	26	taxation	taxation	NOUN
fbem-3463	59	27	in	in	ADP
fbem-3463	59	28	supporting	support	VERB
fbem-3463	59	29	the	the	DET
fbem-3463	59	30	quality	quality	NOUN
fbem-3463	59	31	of	of	ADP
fbem-3463	59	32	flexible	flexible	ADJ
fbem-3463	59	33	employment	employment	NOUN
fbem-3463	59	34	through	through	ADP
fbem-3463	59	35	combing	comb	VERB
fbem-3463	59	36	the	the	DET
fbem-3463	59	37	existing	exist	VERB
fbem-3463	59	38	fiscal	fiscal	ADJ
fbem-3463	59	39	policies	policy	NOUN
fbem-3463	59	40	,	,	PUNCT
fbem-3463	59	41	and	and	CCONJ
fbem-3463	59	42	further	far	ADV
fbem-3463	59	43	proposes	propose	VERB
fbem-3463	59	44	some	some	DET
fbem-3463	59	45	countermeasures	countermeasure	NOUN
fbem-3463	59	46	.	.	PUNCT
fbem-3463	60	1	4	4	X
fbem-3463	60	2	.	.	X
fbem-3463	60	3	new	new	ADJ
fbem-3463	60	4	industry	industry	NOUN
fbem-3463	60	5	flexible	flexible	ADJ
fbem-3463	60	6	employment	employment	NOUN
fbem-3463	60	7	and	and	CCONJ
fbem-3463	60	8	entrepreneurship	entrepreneurship	NOUN
fbem-3463	60	9	related	relate	VERB
fbem-3463	60	10	policies	policy	NOUN
fbem-3463	60	11	sorted	sort	VERB
fbem-3463	60	12	out	out	ADP
fbem-3463	60	13	the	the	DET
fbem-3463	60	14	rapid	rapid	ADJ
fbem-3463	60	15	development	development	NOUN
fbem-3463	60	16	of	of	ADP
fbem-3463	60	17	flexible	flexible	ADJ
fbem-3463	60	18	employment	employment	NOUN
fbem-3463	60	19	in	in	ADP
fbem-3463	60	20	the	the	DET
fbem-3463	60	21	new	new	ADJ
fbem-3463	60	22	industry	industry	NOUN
fbem-3463	60	23	has	have	AUX
fbem-3463	60	24	challenged	challenge	VERB
fbem-3463	60	25	the	the	DET
fbem-3463	60	26	traditional	traditional	ADJ
fbem-3463	60	27	definition	definition	NOUN
fbem-3463	60	28	of	of	ADP
fbem-3463	60	29	labor	labor	NOUN
fbem-3463	60	30	relations	relation	NOUN
fbem-3463	60	31	.	.	PUNCT
fbem-3463	61	1	currently	currently	ADV
fbem-3463	61	2	,	,	PUNCT
fbem-3463	61	3	the	the	DET
fbem-3463	61	4	new	new	ADJ
fbem-3463	61	5	employment	employment	NOUN
fbem-3463	61	6	pattern	pattern	NOUN
fbem-3463	61	7	has	have	AUX
fbem-3463	61	8	promoted	promote	VERB
fbem-3463	61	9	the	the	DET
fbem-3463	61	10	emergence	emergence	NOUN
fbem-3463	61	11	and	and	CCONJ
fbem-3463	61	12	development	development	NOUN
fbem-3463	61	13	of	of	ADP
fbem-3463	61	14	many	many	ADJ
fbem-3463	61	15	industries	industry	NOUN
fbem-3463	61	16	and	and	CCONJ
fbem-3463	61	17	has	have	AUX
fbem-3463	61	18	become	become	VERB
fbem-3463	61	19	an	an	DET
fbem-3463	61	20	important	important	ADJ
fbem-3463	61	21	way	way	NOUN
fbem-3463	61	22	of	of	ADP
fbem-3463	61	23	income	income	NOUN
fbem-3463	61	24	for	for	ADP
fbem-3463	61	25	residents	resident	NOUN
fbem-3463	61	26	,	,	PUNCT
fbem-3463	61	27	which	which	PRON
fbem-3463	61	28	is	be	AUX
fbem-3463	61	29	beneficial	beneficial	ADJ
fbem-3463	61	30	to	to	ADP
fbem-3463	61	31	the	the	DET
fbem-3463	61	32	sustainable	sustainable	ADJ
fbem-3463	61	33	and	and	CCONJ
fbem-3463	61	34	healthy	healthy	ADJ
fbem-3463	61	35	social	social	ADJ
fbem-3463	61	36	and	and	CCONJ
fbem-3463	61	37	economic	economic	ADJ
fbem-3463	61	38	development	development	NOUN
fbem-3463	61	39	of	of	ADP
fbem-3463	61	40	china	china	PROPN
fbem-3463	61	41	.	.	PUNCT
fbem-3463	62	1	however	however	ADV
fbem-3463	62	2	,	,	PUNCT
fbem-3463	62	3	the	the	DET
fbem-3463	62	4	existing	exist	VERB
fbem-3463	62	5	fiscal	fiscal	ADJ
fbem-3463	62	6	policy	policy	NOUN
fbem-3463	62	7	in	in	ADP
fbem-3463	62	8	the	the	DET
fbem-3463	62	9	field	field	NOUN
fbem-3463	62	10	of	of	ADP
fbem-3463	62	11	flexible	flexible	ADJ
fbem-3463	62	12	employment	employment	NOUN
fbem-3463	62	13	is	be	AUX
fbem-3463	62	14	not	not	PART
fbem-3463	62	15	yet	yet	ADV
fbem-3463	62	16	mature	mature	ADJ
fbem-3463	62	17	and	and	CCONJ
fbem-3463	62	18	perfect	perfect	ADJ
fbem-3463	62	19	.	.	PUNCT
fbem-3463	63	1	table	table	NOUN
fbem-3463	63	2	1	1	NUM
fbem-3463	63	3	shows	show	VERB
fbem-3463	63	4	the	the	DET
fbem-3463	63	5	policy	policy	NOUN
fbem-3463	63	6	changes	change	NOUN
fbem-3463	63	7	of	of	ADP
fbem-3463	63	8	flexible	flexible	ADJ
fbem-3463	63	9	employment	employment	NOUN
fbem-3463	63	10	in	in	ADP
fbem-3463	63	11	china	china	PROPN
fbem-3463	63	12	in	in	ADP
fbem-3463	63	13	recent	recent	ADJ
fbem-3463	63	14	years	year	NOUN
fbem-3463	63	15	.	.	PUNCT
fbem-3463	64	1	the	the	DET
fbem-3463	64	2	national	national	ADJ
fbem-3463	64	3	policy	policy	NOUN
fbem-3463	64	4	preferences	preference	NOUN
fbem-3463	64	5	for	for	ADP
fbem-3463	64	6	the	the	DET
fbem-3463	64	7	transformation	transformation	NOUN
fbem-3463	64	8	of	of	ADP
fbem-3463	64	9	flexible	flexible	ADJ
fbem-3463	64	10	employment	employment	NOUN
fbem-3463	64	11	into	into	ADP
fbem-3463	64	12	self	self	NOUN
fbem-3463	64	13	-	-	PUNCT
fbem-3463	64	14	employment	employment	NOUN
fbem-3463	64	15	have	have	AUX
fbem-3463	64	16	created	create	VERB
fbem-3463	64	17	stronger	strong	ADJ
fbem-3463	64	18	entrepreneurial	entrepreneurial	ADJ
fbem-3463	64	19	motivation	motivation	NOUN
fbem-3463	64	20	for	for	ADP
fbem-3463	64	21	flexible	flexible	ADJ
fbem-3463	64	22	employment	employment	NOUN
fbem-3463	64	23	,	,	PUNCT
fbem-3463	64	24	which	which	PRON
fbem-3463	64	25	has	have	AUX
fbem-3463	64	26	created	create	VERB
fbem-3463	64	27	convenient	convenient	ADJ
fbem-3463	64	28	conditions	condition	NOUN
fbem-3463	64	29	for	for	ADP
fbem-3463	64	30	its	its	PRON
fbem-3463	64	31	development	development	NOUN
fbem-3463	64	32	and	and	CCONJ
fbem-3463	64	33	promoted	promote	VERB
fbem-3463	64	34	the	the	DET
fbem-3463	64	35	quality	quality	NOUN
fbem-3463	64	36	of	of	ADP
fbem-3463	64	37	employment	employment	NOUN
fbem-3463	64	38	in	in	ADP
fbem-3463	64	39	the	the	DET
fbem-3463	64	40	new	new	ADJ
fbem-3463	64	41	industry	industry	NOUN
fbem-3463	64	42	to	to	ADP
fbem-3463	64	43	a	a	DET
fbem-3463	64	44	certain	certain	ADJ
fbem-3463	64	45	extent	extent	NOUN
fbem-3463	64	46	.	.	PUNCT
fbem-3463	65	1	but	but	CCONJ
fbem-3463	65	2	at	at	ADP
fbem-3463	65	3	the	the	DET
fbem-3463	65	4	same	same	ADJ
fbem-3463	65	5	time	time	NOUN
fbem-3463	65	6	,	,	PUNCT
fbem-3463	65	7	the	the	DET
fbem-3463	65	8	effect	effect	NOUN
fbem-3463	65	9	of	of	ADP
fbem-3463	65	10	china	china	PROPN
fbem-3463	65	11	's	's	PART
fbem-3463	65	12	existing	exist	VERB
fbem-3463	65	13	financial	financial	ADJ
fbem-3463	65	14	and	and	CCONJ
fbem-3463	65	15	taxation	taxation	NOUN
fbem-3463	65	16	policies	policy	NOUN
fbem-3463	65	17	on	on	ADP
fbem-3463	65	18	improving	improve	VERB
fbem-3463	65	19	the	the	DET
fbem-3463	65	20	quality	quality	NOUN
fbem-3463	65	21	of	of	ADP
fbem-3463	65	22	employment	employment	NOUN
fbem-3463	65	23	of	of	ADP
fbem-3463	65	24	flexible	flexible	ADJ
fbem-3463	65	25	workers	worker	NOUN
fbem-3463	65	26	is	be	AUX
fbem-3463	65	27	not	not	PART
fbem-3463	65	28	significant	significant	ADJ
fbem-3463	65	29	,	,	PUNCT
fbem-3463	65	30	and	and	CCONJ
fbem-3463	65	31	there	there	PRON
fbem-3463	65	32	are	be	VERB
fbem-3463	65	33	many	many	ADJ
fbem-3463	65	34	problems	problem	NOUN
fbem-3463	65	35	in	in	ADP
fbem-3463	65	36	the	the	DET
fbem-3463	65	37	income	income	NOUN
fbem-3463	65	38	recognition	recognition	NOUN
fbem-3463	65	39	of	of	ADP
fbem-3463	65	40	flexible	flexible	ADJ
fbem-3463	65	41	workers	worker	NOUN
fbem-3463	65	42	and	and	CCONJ
fbem-3463	65	43	even	even	ADV
fbem-3463	65	44	the	the	DET
fbem-3463	65	45	supervision	supervision	NOUN
fbem-3463	65	46	of	of	ADP
fbem-3463	65	47	the	the	DET
fbem-3463	65	48	whole	whole	ADJ
fbem-3463	65	49	platform	platform	NOUN
fbem-3463	65	50	.	.	PUNCT
fbem-3463	66	1	according	accord	VERB
fbem-3463	66	2	to	to	ADP
fbem-3463	66	3	the	the	DET
fbem-3463	66	4	existing	exist	VERB
fbem-3463	66	5	policy	policy	NOUN
fbem-3463	66	6	,	,	PUNCT
fbem-3463	66	7	when	when	SCONJ
fbem-3463	66	8	a	a	DET
fbem-3463	66	9	flexible	flexible	ADJ
fbem-3463	66	10	worker	worker	NOUN
fbem-3463	66	11	is	be	AUX
fbem-3463	66	12	registered	register	VERB
fbem-3463	66	13	as	as	ADP
fbem-3463	66	14	an	an	DET
fbem-3463	66	15	individual	individual	ADJ
fbem-3463	66	16	businessman	businessman	NOUN
fbem-3463	66	17	or	or	CCONJ
fbem-3463	66	18	not	not	PART
fbem-3463	66	19	registered	register	VERB
fbem-3463	66	20	but	but	CCONJ
fbem-3463	66	21	carries	carry	VERB
fbem-3463	66	22	out	out	ADP
fbem-3463	66	23	production	production	NOUN
fbem-3463	66	24	and	and	CCONJ
fbem-3463	66	25	business	business	NOUN
fbem-3463	66	26	activities	activity	NOUN
fbem-3463	66	27	in	in	ADP
fbem-3463	66	28	the	the	DET
fbem-3463	66	29	platform	platform	NOUN
fbem-3463	66	30	,	,	PUNCT
fbem-3463	66	31	his	his	PRON
fbem-3463	66	32	labor	labor	NOUN
fbem-3463	66	33	income	income	NOUN
fbem-3463	66	34	is	be	AUX
fbem-3463	66	35	defined	define	VERB
fbem-3463	66	36	as	as	ADP
fbem-3463	66	37	"	"	PUNCT
fbem-3463	66	38	business	business	NOUN
fbem-3463	66	39	income	income	NOUN
fbem-3463	66	40	"	"	PUNCT
fbem-3463	66	41	.	.	PUNCT
fbem-3463	67	1	the	the	DET
fbem-3463	67	2	existing	exist	VERB
fbem-3463	67	3	policy	policy	NOUN
fbem-3463	67	4	of	of	ADP
fbem-3463	67	5	determining	determine	VERB
fbem-3463	67	6	the	the	DET
fbem-3463	67	7	nature	nature	NOUN
fbem-3463	67	8	of	of	ADP
fbem-3463	67	9	the	the	DET
fbem-3463	67	10	labor	labor	NOUN
fbem-3463	67	11	of	of	ADP
fbem-3463	67	12	flexibly	flexibly	ADV
fbem-3463	67	13	employed	employ	VERB
fbem-3463	67	14	persons	person	NOUN
fbem-3463	67	15	may	may	AUX
fbem-3463	67	16	lead	lead	VERB
fbem-3463	67	17	to	to	ADP
fbem-3463	67	18	different	different	ADJ
fbem-3463	67	19	tax	tax	NOUN
fbem-3463	67	20	burdens	burden	NOUN
fbem-3463	67	21	for	for	ADP
fbem-3463	67	22	individuals	individual	NOUN
fbem-3463	67	23	engaged	engage	VERB
fbem-3463	67	24	in	in	ADP
fbem-3463	67	25	the	the	DET
fbem-3463	67	26	same	same	ADJ
fbem-3463	67	27	nature	nature	NOUN
fbem-3463	67	28	of	of	ADP
fbem-3463	67	29	labor	labor	NOUN
fbem-3463	67	30	,	,	PUNCT
fbem-3463	67	31	thus	thus	ADV
fbem-3463	67	32	violating	violate	VERB
fbem-3463	67	33	the	the	DET
fbem-3463	67	34	principle	principle	NOUN
fbem-3463	67	35	of	of	ADP
fbem-3463	67	36	fairness	fairness	NOUN
fbem-3463	67	37	of	of	ADP
fbem-3463	67	38	the	the	DET
fbem-3463	67	39	tax	tax	NOUN
fbem-3463	67	40	system	system	NOUN
fbem-3463	67	41	.	.	PUNCT
fbem-3463	68	1	for	for	ADP
fbem-3463	68	2	example	example	NOUN
fbem-3463	68	3	,	,	PUNCT
fbem-3463	68	4	teachers	teacher	NOUN
fbem-3463	68	5	(	(	PUNCT
fbem-3463	68	6	part	part	NOUN
fbem-3463	68	7	-	-	PUNCT
fbem-3463	68	8	time	time	NOUN
fbem-3463	68	9	)	)	PUNCT
fbem-3463	68	10	engaged	engage	VERB
fbem-3463	68	11	in	in	ADP
fbem-3463	68	12	education	education	NOUN
fbem-3463	68	13	and	and	CCONJ
fbem-3463	68	14	training	training	NOUN
fbem-3463	68	15	work	work	NOUN
fbem-3463	68	16	are	be	AUX
fbem-3463	68	17	taxed	tax	VERB
fbem-3463	68	18	as	as	ADP
fbem-3463	68	19	labor	labor	NOUN
fbem-3463	68	20	compensation	compensation	NOUN
fbem-3463	68	21	income	income	NOUN
fbem-3463	68	22	,	,	PUNCT
fbem-3463	68	23	but	but	CCONJ
fbem-3463	68	24	the	the	DET
fbem-3463	68	25	income	income	NOUN
fbem-3463	68	26	from	from	ADP
fbem-3463	68	27	teaching	teach	VERB
fbem-3463	68	28	students	student	NOUN
fbem-3463	68	29	in	in	ADP
fbem-3463	68	30	a	a	DET
fbem-3463	68	31	live	live	ADJ
fbem-3463	68	32	online	online	ADJ
fbem-3463	68	33	platform	platform	NOUN
fbem-3463	68	34	is	be	AUX
fbem-3463	68	35	taxed	tax	VERB
fbem-3463	68	36	as	as	ADP
fbem-3463	68	37	business	business	NOUN
fbem-3463	68	38	income	income	NOUN
fbem-3463	68	39	.	.	PUNCT
fbem-3463	69	1	this	this	DET
fbem-3463	69	2	results	result	NOUN
fbem-3463	69	3	in	in	ADP
fbem-3463	69	4	different	different	ADJ
fbem-3463	69	5	tax	tax	NOUN
fbem-3463	69	6	burdens	burden	NOUN
fbem-3463	69	7	for	for	ADP
fbem-3463	69	8	labor	labor	NOUN
fbem-3463	69	9	of	of	ADP
fbem-3463	69	10	the	the	DET
fbem-3463	69	11	same	same	ADJ
fbem-3463	69	12	nature	nature	NOUN
fbem-3463	69	13	due	due	ADP
fbem-3463	69	14	to	to	ADP
fbem-3463	69	15	different	different	ADJ
fbem-3463	69	16	determination	determination	NOUN
fbem-3463	69	17	criteria	criterion	NOUN
fbem-3463	69	18	,	,	PUNCT
fbem-3463	69	19	reflecting	reflect	VERB
fbem-3463	69	20	the	the	DET
fbem-3463	69	21	unfairness	unfairness	NOUN
fbem-3463	69	22	of	of	ADP
fbem-3463	69	23	tax	tax	NOUN
fbem-3463	69	24	burdens	burden	NOUN
fbem-3463	69	25	caused	cause	VERB
fbem-3463	69	26	by	by	ADP
fbem-3463	69	27	the	the	DET
fbem-3463	69	28	lack	lack	NOUN
fbem-3463	69	29	of	of	ADP
fbem-3463	69	30	determination	determination	NOUN
fbem-3463	69	31	criteria	criterion	NOUN
fbem-3463	69	32	for	for	ADP
fbem-3463	69	33	labor	labor	NOUN
fbem-3463	69	34	income	income	NOUN
fbem-3463	69	35	.	.	PUNCT
fbem-3463	70	1	a	a	DET
fbem-3463	70	2	point	point	NOUN
fbem-3463	70	3	worth	worth	ADJ
fbem-3463	70	4	noting	note	VERB
fbem-3463	70	5	is	be	AUX
fbem-3463	70	6	that	that	SCONJ
fbem-3463	70	7	when	when	SCONJ
fbem-3463	70	8	the	the	DET
fbem-3463	70	9	monthly	monthly	ADJ
fbem-3463	70	10	taxable	taxable	ADJ
fbem-3463	70	11	income	income	NOUN
fbem-3463	70	12	of	of	ADP
fbem-3463	70	13	an	an	DET
fbem-3463	70	14	employed	employ	VERB
fbem-3463	70	15	person	person	NOUN
fbem-3463	70	16	is	be	AUX
fbem-3463	70	17	below	below	ADP
fbem-3463	70	18	19,375	19,375	NUM
fbem-3463	70	19	yuan	yuan	NOUN
fbem-3463	70	20	,	,	PUNCT
fbem-3463	70	21	the	the	DET
fbem-3463	70	22	personal	personal	ADJ
fbem-3463	70	23	income	income	NOUN
fbem-3463	70	24	burden	burden	NOUN
fbem-3463	70	25	of	of	ADP
fbem-3463	70	26	a	a	DET
fbem-3463	70	27	non	non	ADJ
fbem-3463	70	28	-	-	ADJ
fbem-3463	70	29	selfemployed	selfemployed	ADJ
fbem-3463	70	30	person	person	NOUN
fbem-3463	70	31	is	be	AUX
fbem-3463	70	32	greater	great	ADJ
fbem-3463	70	33	than	than	ADP
fbem-3463	70	34	that	that	PRON
fbem-3463	70	35	of	of	ADP
fbem-3463	70	36	a	a	DET
fbem-3463	70	37	regular	regular	ADJ
fbem-3463	70	38	worker	worker	NOUN
fbem-3463	70	39	,	,	PUNCT
fbem-3463	70	40	but	but	CCONJ
fbem-3463	70	41	when	when	SCONJ
fbem-3463	70	42	it	it	PRON
fbem-3463	70	43	crosses	cross	VERB
fbem-3463	70	44	this	this	DET
fbem-3463	70	45	line	line	NOUN
fbem-3463	70	46	,	,	PUNCT
fbem-3463	70	47	the	the	DET
fbem-3463	70	48	personal	personal	ADJ
fbem-3463	70	49	income	income	NOUN
fbem-3463	70	50	tax	tax	NOUN
fbem-3463	70	51	burden	burden	NOUN
fbem-3463	70	52	on	on	ADP
fbem-3463	70	53	the	the	DET
fbem-3463	70	54	wages	wage	NOUN
fbem-3463	70	55	of	of	ADP
fbem-3463	70	56	a	a	DET
fbem-3463	70	57	non	non	ADJ
fbem-3463	70	58	-	-	ADJ
fbem-3463	70	59	self	self	NOUN
fbem-3463	70	60	-	-	PUNCT
fbem-3463	70	61	employed	employ	VERB
fbem-3463	70	62	flexibly	flexibly	ADV
fbem-3463	70	63	employed	employ	VERB
fbem-3463	70	64	person	person	NOUN
fbem-3463	70	65	is	be	AUX
fbem-3463	70	66	lower	low	ADJ
fbem-3463	70	67	than	than	ADP
fbem-3463	70	68	that	that	PRON
fbem-3463	70	69	of	of	ADP
fbem-3463	70	70	a	a	DET
fbem-3463	70	71	regular	regular	ADJ
fbem-3463	70	72	worker	worker	NOUN
fbem-3463	70	73	.	.	PUNCT
fbem-3463	71	1	and	and	CCONJ
fbem-3463	71	2	then	then	ADV
fbem-3463	71	3	two	two	NUM
fbem-3463	71	4	very	very	ADV
fbem-3463	71	5	unfair	unfair	ADJ
fbem-3463	71	6	problems	problem	NOUN
fbem-3463	71	7	:	:	PUNCT
fbem-3463	71	8	first	first	ADV
fbem-3463	71	9	,	,	PUNCT
fbem-3463	71	10	the	the	DET
fbem-3463	71	11	non	non	ADJ
fbem-3463	71	12	-	-	ADJ
fbem-3463	71	13	self	self	NOUN
fbem-3463	71	14	-	-	PUNCT
fbem-3463	71	15	employed	employ	VERB
fbem-3463	71	16	flexible	flexible	ADJ
fbem-3463	71	17	workers	worker	NOUN
fbem-3463	71	18	have	have	AUX
fbem-3463	71	19	a	a	DET
fbem-3463	71	20	heavier	heavy	ADJ
fbem-3463	71	21	tax	tax	NOUN
fbem-3463	71	22	burden	burden	NOUN
fbem-3463	71	23	when	when	SCONJ
fbem-3463	71	24	their	their	PRON
fbem-3463	71	25	income	income	NOUN
fbem-3463	71	26	is	be	AUX
fbem-3463	71	27	low	low	ADJ
fbem-3463	71	28	,	,	PUNCT
fbem-3463	71	29	when	when	SCONJ
fbem-3463	71	30	they	they	PRON
fbem-3463	71	31	have	have	VERB
fbem-3463	71	32	much	much	ADV
fbem-3463	71	33	less	less	ADJ
fbem-3463	71	34	protection	protection	NOUN
fbem-3463	71	35	than	than	ADP
fbem-3463	71	36	regular	regular	ADJ
fbem-3463	71	37	workers	worker	NOUN
fbem-3463	71	38	.	.	PUNCT
fbem-3463	72	1	second	second	ADJ
fbem-3463	72	2	,	,	PUNCT
fbem-3463	72	3	when	when	SCONJ
fbem-3463	72	4	the	the	DET
fbem-3463	72	5	monthly	monthly	ADJ
fbem-3463	72	6	taxable	taxable	ADJ
fbem-3463	72	7	income	income	NOUN
fbem-3463	72	8	of	of	ADP
fbem-3463	72	9	non	non	ADJ
fbem-3463	72	10	-	-	ADJ
fbem-3463	72	11	selfemployed	selfemployed	ADJ
fbem-3463	72	12	flexible	flexible	ADJ
fbem-3463	72	13	workers	worker	NOUN
fbem-3463	72	14	exceeds	exceed	VERB
fbem-3463	72	15	19,375	19,375	NUM
fbem-3463	72	16	yuan	yuan	NOUN
fbem-3463	72	17	,	,	PUNCT
fbem-3463	72	18	they	they	PRON
fbem-3463	72	19	have	have	AUX
fbem-3463	72	20	become	become	VERB
fbem-3463	72	21	a	a	DET
fbem-3463	72	22	high	high	ADJ
fbem-3463	72	23	-	-	PUNCT
fbem-3463	72	24	income	income	NOUN
fbem-3463	72	25	group	group	NOUN
fbem-3463	72	26	,	,	PUNCT
fbem-3463	72	27	but	but	CCONJ
fbem-3463	72	28	the	the	DET
fbem-3463	72	29	tax	tax	NOUN
fbem-3463	72	30	burden	burden	NOUN
fbem-3463	72	31	is	be	AUX
fbem-3463	72	32	lower	low	ADJ
fbem-3463	72	33	than	than	ADP
fbem-3463	72	34	that	that	PRON
fbem-3463	72	35	of	of	ADP
fbem-3463	72	36	regular	regular	ADJ
fbem-3463	72	37	workers	worker	NOUN
fbem-3463	72	38	.	.	PUNCT
fbem-3463	73	1	such	such	DET
fbem-3463	73	2	an	an	DET
fbem-3463	73	3	income	income	NOUN
fbem-3463	73	4	tax	tax	NOUN
fbem-3463	73	5	system	system	NOUN
fbem-3463	73	6	design	design	NOUN
fbem-3463	73	7	is	be	AUX
fbem-3463	73	8	not	not	PART
fbem-3463	73	9	only	only	ADV
fbem-3463	73	10	beneficial	beneficial	ADJ
fbem-3463	73	11	to	to	ADP
fbem-3463	73	12	the	the	DET
fbem-3463	73	13	development	development	NOUN
fbem-3463	73	14	of	of	ADP
fbem-3463	73	15	flexible	flexible	ADJ
fbem-3463	73	16	employment	employment	NOUN
fbem-3463	73	17	,	,	PUNCT
fbem-3463	73	18	but	but	CCONJ
fbem-3463	73	19	also	also	ADV
fbem-3463	73	20	contrary	contrary	ADJ
fbem-3463	73	21	to	to	ADP
fbem-3463	73	22	social	social	ADJ
fbem-3463	73	23	equity	equity	NOUN
fbem-3463	73	24	.	.	PUNCT
fbem-3463	74	1	compared	compare	VERB
fbem-3463	74	2	to	to	ADP
fbem-3463	74	3	independent	independent	ADJ
fbem-3463	74	4	flexible	flexible	ADJ
fbem-3463	74	5	employment	employment	NOUN
fbem-3463	74	6	,	,	PUNCT
fbem-3463	74	7	self	self	NOUN
fbem-3463	74	8	-	-	PUNCT
fbem-3463	74	9	employed	employ	VERB
fbem-3463	74	10	individuals	individual	NOUN
fbem-3463	74	11	have	have	VERB
fbem-3463	74	12	a	a	DET
fbem-3463	74	13	unique	unique	ADJ
fbem-3463	74	14	tax	tax	NOUN
fbem-3463	74	15	advantage	advantage	NOUN
fbem-3463	74	16	"	"	PUNCT
fbem-3463	74	17	approved	approve	VERB
fbem-3463	74	18	levy	levy	NOUN
fbem-3463	74	19	"	"	PUNCT
fbem-3463	74	20	.	.	PUNCT
fbem-3463	75	1	the	the	DET
fbem-3463	75	2	advantage	advantage	NOUN
fbem-3463	75	3	of	of	ADP
fbem-3463	75	4	paying	pay	VERB
fbem-3463	75	5	taxes	taxis	NOUN
fbem-3463	75	6	through	through	ADP
fbem-3463	75	7	approved	approve	VERB
fbem-3463	75	8	levy	levy	NOUN
fbem-3463	75	9	is	be	AUX
fbem-3463	75	10	huge	huge	ADJ
fbem-3463	75	11	.	.	PUNCT
fbem-3463	76	1	all	all	DET
fbem-3463	76	2	types	type	NOUN
fbem-3463	76	3	of	of	ADP
fbem-3463	76	4	companies	company	NOUN
fbem-3463	76	5	,	,	PUNCT
fbem-3463	76	6	except	except	SCONJ
fbem-3463	76	7	business	business	NOUN
fbem-3463	76	8	individuals	individual	NOUN
fbem-3463	76	9	,	,	PUNCT
fbem-3463	76	10	are	be	AUX
fbem-3463	76	11	required	require	VERB
fbem-3463	76	12	to	to	PART
fbem-3463	76	13	keep	keep	VERB
fbem-3463	76	14	books	book	NOUN
fbem-3463	76	15	and	and	CCONJ
fbem-3463	76	16	pay	pay	VERB
fbem-3463	76	17	taxes	taxis	NOUN
fbem-3463	76	18	through	through	ADP
fbem-3463	76	19	audit	audit	NOUN
fbem-3463	76	20	,	,	PUNCT
fbem-3463	76	21	and	and	CCONJ
fbem-3463	76	22	pay	pay	VERB
fbem-3463	76	23	taxes	taxis	NOUN
fbem-3463	76	24	by	by	ADP
fbem-3463	76	25	means	mean	NOUN
fbem-3463	76	26	of	of	ADP
fbem-3463	76	27	checking	check	VERB
fbem-3463	76	28	and	and	CCONJ
fbem-3463	76	29	collecting	collecting	NOUN
fbem-3463	76	30	.	.	PUNCT
fbem-3463	76	31	table	table	NOUN
fbem-3463	77	1	1	1	NUM
fbem-3463	77	2	.	.	PUNCT
fbem-3463	77	3	flexible	flexible	ADJ
fbem-3463	77	4	employment	employment	NOUN
fbem-3463	77	5	-	-	PUNCT
fbem-3463	77	6	related	relate	VERB
fbem-3463	77	7	financial	financial	ADJ
fbem-3463	77	8	and	and	CCONJ
fbem-3463	77	9	tax	tax	NOUN
fbem-3463	77	10	policies	policy	NOUN
fbem-3463	77	11	time	time	NOUN
fbem-3463	77	12	file	file	NOUN
fbem-3463	77	13	name	name	NOUN
fbem-3463	77	14	policy	policy	NOUN
fbem-3463	77	15	content	content	NOUN
fbem-3463	77	16	may	may	AUX
fbem-3463	77	17	2003	2003	NUM
fbem-3463	77	18	opinions	opinion	NOUN
fbem-3463	77	19	on	on	ADP
fbem-3463	77	20	certain	certain	ADJ
fbem-3463	77	21	issues	issue	NOUN
fbem-3463	77	22	concerning	concern	VERB
fbem-3463	77	23	part	part	ADJ
fbem-3463	77	24	-	-	PUNCT
fbem-3463	77	25	time	time	NOUN
fbem-3463	77	26	employment	employment	NOUN
fbem-3463	77	27	part	part	ADJ
fbem-3463	77	28	-	-	PUNCT
fbem-3463	77	29	time	time	NOUN
fbem-3463	77	30	employment	employment	NOUN
fbem-3463	77	31	is	be	AUX
fbem-3463	77	32	an	an	DET
fbem-3463	77	33	important	important	ADJ
fbem-3463	77	34	form	form	NOUN
fbem-3463	77	35	of	of	ADP
fbem-3463	77	36	labor	labor	NOUN
fbem-3463	77	37	and	and	CCONJ
fbem-3463	77	38	employment	employment	NOUN
fbem-3463	77	39	system	system	NOUN
fbem-3463	77	40	,	,	PUNCT
fbem-3463	77	41	and	and	CCONJ
fbem-3463	77	42	is	be	AUX
fbem-3463	77	43	the	the	DET
fbem-3463	77	44	main	main	ADJ
fbem-3463	77	45	way	way	NOUN
fbem-3463	77	46	of	of	ADP
fbem-3463	77	47	flexible	flexible	ADJ
fbem-3463	77	48	employment	employment	NOUN
fbem-3463	77	49	.	.	PUNCT
fbem-3463	78	1	part	part	ADJ
fbem-3463	78	2	-	-	PUNCT
fbem-3463	78	3	time	time	NOUN
fbem-3463	78	4	employees	employee	NOUN
fbem-3463	78	5	participate	participate	VERB
fbem-3463	78	6	in	in	ADP
fbem-3463	78	7	the	the	DET
fbem-3463	78	8	basic	basic	ADJ
fbem-3463	78	9	pension	pension	NOUN
fbem-3463	78	10	insurance	insurance	NOUN
fbem-3463	78	11	according	accord	VERB
fbem-3463	78	12	to	to	ADP
fbem-3463	78	13	the	the	DET
fbem-3463	78	14	procedures	procedure	NOUN
fbem-3463	78	15	of	of	ADP
fbem-3463	78	16	self-employment.basic	self-employment.basic	ADJ
fbem-3463	78	17	pension	pension	NOUN
fbem-3463	78	18	insurance	insurance	NOUN
fbem-3463	78	19	may	may	AUX
fbem-3463	78	20	2016	2016	NUM
fbem-3463	78	21	implementation	implementation	NOUN
fbem-3463	78	22	measures	measure	NOUN
fbem-3463	78	23	of	of	ADP
fbem-3463	78	24	the	the	DET
fbem-3463	78	25	business	business	NOUN
fbem-3463	78	26	tax	tax	NOUN
fbem-3463	78	27	to	to	PART
fbem-3463	78	28	value	value	VERB
fbem-3463	78	29	added	add	VERB
fbem-3463	78	30	tax	tax	NOUN
fbem-3463	78	31	pilot	pilot	NOUN
fbem-3463	78	32	program	program	NOUN
fbem-3463	78	33	taxpayers	taxpayer	NOUN
fbem-3463	78	34	are	be	AUX
fbem-3463	78	35	exempt	exempt	ADJ
fbem-3463	78	36	from	from	ADP
fbem-3463	78	37	vat	vat	NOUN
fbem-3463	78	38	if	if	SCONJ
fbem-3463	78	39	their	their	PRON
fbem-3463	78	40	sales	sale	NOUN
fbem-3463	78	41	do	do	AUX
fbem-3463	78	42	not	not	PART
fbem-3463	78	43	reach	reach	VERB
fbem-3463	78	44	the	the	DET
fbem-3463	78	45	vat	vat	NOUN
fbem-3463	78	46	limit	limit	NOUN
fbem-3463	78	47	set	set	VERB
fbem-3463	78	48	by	by	ADP
fbem-3463	78	49	the	the	DET
fbem-3463	78	50	general	general	PROPN
fbem-3463	78	51	administration	administration	NOUN
fbem-3463	78	52	of	of	ADP
fbem-3463	78	53	taxation	taxation	NOUN
fbem-3463	78	54	;	;	PUNCT
fbem-3463	78	55	if	if	SCONJ
fbem-3463	78	56	the	the	DET
fbem-3463	78	57	threshold	threshold	NOUN
fbem-3463	78	58	is	be	AUX
fbem-3463	78	59	reached	reach	VERB
fbem-3463	78	60	,	,	PUNCT
fbem-3463	78	61	vat	vat	NOUN
fbem-3463	78	62	is	be	AUX
fbem-3463	78	63	calculated	calculate	VERB
fbem-3463	78	64	and	and	CCONJ
fbem-3463	78	65	paid	pay	VERB
fbem-3463	78	66	in	in	ADP
fbem-3463	78	67	full	full	ADJ
fbem-3463	78	68	january	january	PROPN
fbem-3463	78	69	2019	2019	NUM
fbem-3463	78	70	notice	notice	NOUN
fbem-3463	78	71	on	on	ADP
fbem-3463	78	72	the	the	DET
fbem-3463	78	73	implementation	implementation	NOUN
fbem-3463	78	74	of	of	ADP
fbem-3463	78	75	the	the	DET
fbem-3463	78	76	policy	policy	NOUN
fbem-3463	78	77	of	of	ADP
fbem-3463	78	78	universal	universal	ADJ
fbem-3463	78	79	tax	tax	NOUN
fbem-3463	78	80	relief	relief	NOUN
fbem-3463	78	81	for	for	ADP
fbem-3463	78	82	small	small	ADJ
fbem-3463	78	83	and	and	CCONJ
fbem-3463	78	84	micro	micro	ADJ
fbem-3463	78	85	enterprises	enterprise	NOUN
fbem-3463	78	86	(	(	PUNCT
fbem-3463	78	87	cai	cai	X
fbem-3463	78	88	shui	shui	PROPN
fbem-3463	79	1	[	[	X
fbem-3463	79	2	2019	2019	NUM
fbem-3463	79	3	]	]	PUNCT
fbem-3463	79	4	no	no	INTJ
fbem-3463	79	5	.	.	NOUN
fbem-3463	79	6	13	13	NUM
fbem-3463	79	7	)	)	PUNCT
fbem-3463	79	8	from	from	ADP
fbem-3463	79	9	january	january	PROPN
fbem-3463	79	10	1	1	NUM
fbem-3463	79	11	,	,	PUNCT
fbem-3463	79	12	2019	2019	NUM
fbem-3463	79	13	to	to	ADP
fbem-3463	79	14	december	december	PROPN
fbem-3463	79	15	31	31	NUM
fbem-3463	79	16	,	,	PUNCT
fbem-3463	79	17	2021	2021	NUM
fbem-3463	79	18	,	,	PUNCT
fbem-3463	79	19	small	small	ADJ
fbem-3463	79	20	-	-	PUNCT
fbem-3463	79	21	scale	scale	NOUN
fbem-3463	79	22	taxpayers	taxpayer	NOUN
fbem-3463	79	23	with	with	ADP
fbem-3463	79	24	monthly	monthly	ADJ
fbem-3463	79	25	sales	sale	NOUN
fbem-3463	79	26	of	of	ADP
fbem-3463	79	27	less	less	ADJ
fbem-3463	79	28	than	than	ADP
fbem-3463	79	29	100,000	100,000	NUM
fbem-3463	79	30	yuan	yuan	NOUN
fbem-3463	79	31	(	(	PUNCT
fbem-3463	79	32	including	include	VERB
fbem-3463	79	33	the	the	DET
fbem-3463	79	34	principal	principal	NOUN
fbem-3463	79	35	)	)	PUNCT
fbem-3463	79	36	are	be	AUX
fbem-3463	79	37	exempt	exempt	ADJ
fbem-3463	79	38	from	from	ADP
fbem-3463	79	39	vat	vat	NOUN
fbem-3463	79	40	december	december	PROPN
fbem-3463	79	41	2019	2019	NUM
fbem-3463	79	42	announcement	announcement	NOUN
fbem-3463	79	43	of	of	ADP
fbem-3463	79	44	the	the	DET
fbem-3463	79	45	state	state	NOUN
fbem-3463	79	46	administration	administration	NOUN
fbem-3463	79	47	of	of	ADP
fbem-3463	79	48	taxation	taxation	NOUN
fbem-3463	79	49	on	on	ADP
fbem-3463	79	50	certain	certain	ADJ
fbem-3463	79	51	matters	matter	NOUN
fbem-3463	79	52	concerning	concern	VERB
fbem-3463	79	53	tax	tax	NOUN
fbem-3463	79	54	collection	collection	NOUN
fbem-3463	79	55	and	and	CCONJ
fbem-3463	79	56	administration	administration	NOUN
fbem-3463	79	57	engaged	engage	VERB
fbem-3463	79	58	in	in	ADP
fbem-3463	79	59	production	production	NOUN
fbem-3463	79	60	and	and	CCONJ
fbem-3463	79	61	business	business	NOUN
fbem-3463	79	62	activities	activity	NOUN
fbem-3463	79	63	,	,	PUNCT
fbem-3463	79	64	no	no	DET
fbem-3463	79	65	business	business	NOUN
fbem-3463	79	66	license	license	NOUN
fbem-3463	79	67	but	but	CCONJ
fbem-3463	79	68	have	have	VERB
fbem-3463	79	69	tax	tax	NOUN
fbem-3463	79	70	obligations	obligation	NOUN
fbem-3463	79	71	,	,	PUNCT
fbem-3463	79	72	can	can	AUX
fbem-3463	79	73	apply	apply	VERB
fbem-3463	79	74	for	for	ADP
fbem-3463	79	75	temporary	temporary	ADJ
fbem-3463	79	76	tax	tax	NOUN
fbem-3463	79	77	registration	registration	NOUN
fbem-3463	79	78	october	october	PROPN
fbem-3463	79	79	2020	2020	NUM
fbem-3463	79	80	response	response	NOUN
fbem-3463	79	81	to	to	PART
fbem-3463	79	82	proposal	proposal	VERB
fbem-3463	79	83	no	no	NOUN
fbem-3463	79	84	.	.	PROPN
fbem-3463	79	85	8765	8765	NUM
fbem-3463	79	86	of	of	ADP
fbem-3463	79	87	the	the	DET
fbem-3463	79	88	third	third	ADJ
fbem-3463	79	89	session	session	NOUN
fbem-3463	79	90	of	of	ADP
fbem-3463	79	91	the	the	DET
fbem-3463	79	92	thirteenth	thirteenth	ADJ
fbem-3463	79	93	national	national	PROPN
fbem-3463	79	94	people	people	NOUN
fbem-3463	79	95	's	's	PART
fbem-3463	79	96	congress	congress	PROPN
fbem-3463	79	97	whether	whether	SCONJ
fbem-3463	79	98	small	small	ADJ
fbem-3463	79	99	-	-	PUNCT
fbem-3463	79	100	scale	scale	NOUN
fbem-3463	79	101	taxpayers	taxpayer	NOUN
fbem-3463	79	102	with	with	ADP
fbem-3463	79	103	monthly	monthly	ADJ
fbem-3463	79	104	sales	sale	NOUN
fbem-3463	79	105	of	of	ADP
fbem-3463	79	106	less	less	ADJ
fbem-3463	79	107	than	than	ADP
fbem-3463	79	108	100,000	100,000	NUM
fbem-3463	79	109	yuan	yuan	NOUN
fbem-3463	79	110	can	can	AUX
fbem-3463	79	111	enjoy	enjoy	VERB
fbem-3463	79	112	the	the	DET
fbem-3463	79	113	tax	tax	NOUN
fbem-3463	79	114	exemption	exemption	NOUN
fbem-3463	79	115	policy	policy	NOUN
fbem-3463	79	116	depends	depend	VERB
fbem-3463	79	117	on	on	ADP
fbem-3463	79	118	the	the	DET
fbem-3463	79	119	actual	actual	ADJ
fbem-3463	79	120	operation	operation	NOUN
fbem-3463	79	121	;	;	PUNCT
fbem-3463	79	122	the	the	DET
fbem-3463	79	123	income	income	NOUN
fbem-3463	79	124	obtained	obtain	VERB
fbem-3463	79	125	from	from	ADP
fbem-3463	79	126	the	the	DET
fbem-3463	79	127	platform	platform	NOUN
fbem-3463	79	128	by	by	ADP
fbem-3463	79	129	flexible	flexible	ADJ
fbem-3463	79	130	workers	worker	NOUN
fbem-3463	79	131	may	may	AUX
fbem-3463	79	132	include	include	VERB
fbem-3463	79	133	both	both	DET
fbem-3463	79	134	labor	labor	NOUN
fbem-3463	79	135	compensation	compensation	NOUN
fbem-3463	79	136	income	income	NOUN
fbem-3463	79	137	and	and	CCONJ
fbem-3463	79	138	business	business	NOUN
fbem-3463	79	139	income	income	NOUN
fbem-3463	79	140	december	december	PROPN
fbem-3463	79	141	2020	2020	NUM
fbem-3463	79	142	notice	notice	NOUN
fbem-3463	79	143	of	of	ADP
fbem-3463	79	144	the	the	DET
fbem-3463	79	145	general	general	ADJ
fbem-3463	79	146	office	office	NOUN
fbem-3463	79	147	of	of	ADP
fbem-3463	79	148	the	the	DET
fbem-3463	79	149	ministry	ministry	PROPN
fbem-3463	79	150	of	of	ADP
fbem-3463	79	151	human	human	ADJ
fbem-3463	79	152	resources	resource	NOUN
fbem-3463	79	153	and	and	CCONJ
fbem-3463	79	154	social	social	ADJ
fbem-3463	79	155	security	security	NOUN
fbem-3463	79	156	on	on	ADP
fbem-3463	79	157	good	good	ADJ
fbem-3463	79	158	guidance	guidance	NOUN
fbem-3463	79	159	and	and	CCONJ
fbem-3463	79	160	services	service	NOUN
fbem-3463	79	161	for	for	ADP
fbem-3463	79	162	shared	shared	ADJ
fbem-3463	79	163	employment	employment	NOUN
fbem-3463	79	164	human	human	ADJ
fbem-3463	79	165	resources	resource	NOUN
fbem-3463	79	166	and	and	CCONJ
fbem-3463	79	167	social	social	ADJ
fbem-3463	79	168	security	security	NOUN
fbem-3463	79	169	departments	department	NOUN
fbem-3463	79	170	at	at	ADP
fbem-3463	79	171	all	all	DET
fbem-3463	79	172	levels	level	NOUN
fbem-3463	79	173	should	should	AUX
fbem-3463	79	174	support	support	VERB
fbem-3463	79	175	joint	joint	ADJ
fbem-3463	79	176	employment	employment	NOUN
fbem-3463	79	177	among	among	ADP
fbem-3463	79	178	enterprises	enterprise	NOUN
fbem-3463	79	179	and	and	CCONJ
fbem-3463	79	180	strengthen	strengthen	VERB
fbem-3463	79	181	cooperative	cooperative	ADJ
fbem-3463	79	182	employment	employment	NOUN
fbem-3463	79	183	services	service	NOUN
fbem-3463	79	184	july	july	PROPN
fbem-3463	79	185	2020	2020	NUM
fbem-3463	79	186	opinions	opinion	NOUN
fbem-3463	79	187	of	of	ADP
fbem-3463	79	188	the	the	DET
fbem-3463	79	189	general	general	ADJ
fbem-3463	79	190	office	office	NOUN
fbem-3463	79	191	of	of	ADP
fbem-3463	79	192	the	the	DET
fbem-3463	79	193	state	state	NOUN
fbem-3463	79	194	council	council	PROPN
fbem-3463	79	195	on	on	ADP
fbem-3463	79	196	supporting	support	VERB
fbem-3463	79	197	flexible	flexible	ADJ
fbem-3463	79	198	employment	employment	NOUN
fbem-3463	79	199	through	through	ADP
fbem-3463	79	200	multiple	multiple	ADJ
fbem-3463	79	201	channels	channel	NOUN
fbem-3463	79	202	affirmed	affirm	VERB
fbem-3463	79	203	the	the	DET
fbem-3463	79	204	flexible	flexible	ADJ
fbem-3463	79	205	and	and	CCONJ
fbem-3463	79	206	diverse	diverse	ADJ
fbem-3463	79	207	employment	employment	NOUN
fbem-3463	79	208	methods	method	NOUN
fbem-3463	79	209	such	such	ADJ
fbem-3463	79	210	as	as	ADP
fbem-3463	79	211	selfemployment	selfemployment	NOUN
fbem-3463	79	212	,	,	PUNCT
fbem-3463	79	213	part	part	ADJ
fbem-3463	79	214	-	-	PUNCT
fbem-3463	79	215	time	time	NOUN
fbem-3463	79	216	work	work	NOUN
fbem-3463	79	217	and	and	CCONJ
fbem-3463	79	218	new	new	ADJ
fbem-3463	79	219	employment	employment	NOUN
fbem-3463	79	220	,	,	PUNCT
fbem-3463	79	221	proposed	propose	VERB
fbem-3463	79	222	to	to	PART
fbem-3463	79	223	broaden	broaden	VERB
fbem-3463	79	224	the	the	DET
fbem-3463	79	225	development	development	NOUN
fbem-3463	79	226	channels	channel	NOUN
fbem-3463	79	227	of	of	ADP
fbem-3463	79	228	flexible	flexible	ADJ
fbem-3463	79	229	employment	employment	NOUN
fbem-3463	79	230	and	and	CCONJ
fbem-3463	79	231	promote	promote	VERB
fbem-3463	79	232	the	the	DET
fbem-3463	79	233	development	development	NOUN
fbem-3463	79	234	of	of	ADP
fbem-3463	79	235	self	self	NOUN
fbem-3463	79	236	-	-	PUNCT
fbem-3463	79	237	employment	employment	NOUN
fbem-3463	79	238	march	march	PROPN
fbem-3463	79	239	2020	2020	NUM
fbem-3463	79	240	implementation	implementation	NOUN
fbem-3463	79	241	opinions	opinion	NOUN
fbem-3463	79	242	of	of	ADP
fbem-3463	79	243	the	the	DET
fbem-3463	79	244	general	general	ADJ
fbem-3463	79	245	office	office	NOUN
fbem-3463	79	246	of	of	ADP
fbem-3463	79	247	the	the	DET
fbem-3463	79	248	state	state	NOUN
fbem-3463	79	249	council	council	NOUN
fbem-3463	79	250	on	on	ADP
fbem-3463	79	251	strengthening	strengthen	VERB
fbem-3463	79	252	employment	employment	NOUN
fbem-3463	79	253	stabilization	stabilization	NOUN
fbem-3463	79	254	initiatives	initiative	NOUN
fbem-3463	79	255	in	in	ADP
fbem-3463	79	256	response	response	NOUN
fbem-3463	79	257	to	to	ADP
fbem-3463	79	258	the	the	DET
fbem-3463	79	259	impact	impact	NOUN
fbem-3463	79	260	of	of	ADP
fbem-3463	79	261	the	the	DET
fbem-3463	79	262	new	new	ADJ
fbem-3463	79	263	coronary	coronary	ADJ
fbem-3463	79	264	pneumonia	pneumonia	NOUN
fbem-3463	79	265	epidemic	epidemic	NOUN
fbem-3463	79	266	(	(	PUNCT
fbem-3463	79	267	guo	guo	PROPN
fbem-3463	79	268	ban	ban	NOUN
fbem-3463	79	269	fa	fa	X
fbem-3463	80	1	[	[	X
fbem-3463	80	2	2020	2020	NUM
fbem-3463	80	3	]	]	X
fbem-3463	81	1	no	no	INTJ
fbem-3463	81	2	.	.	NOUN
fbem-3463	81	3	6	6	NUM
fbem-3463	81	4	)	)	PUNCT
fbem-3463	81	5	break	break	VERB
fbem-3463	81	6	the	the	DET
fbem-3463	81	7	provincial	provincial	ADJ
fbem-3463	81	8	urban	urban	ADJ
fbem-3463	81	9	and	and	CCONJ
fbem-3463	81	10	rural	rural	ADJ
fbem-3463	81	11	household	household	NOUN
fbem-3463	81	12	registration	registration	NOUN
fbem-3463	81	13	restrictions	restriction	NOUN
fbem-3463	81	14	on	on	ADP
fbem-3463	81	15	flexible	flexible	ADJ
fbem-3463	81	16	employment	employment	NOUN
fbem-3463	81	17	to	to	PART
fbem-3463	81	18	participate	participate	VERB
fbem-3463	81	19	in	in	ADP
fbem-3463	81	20	the	the	DET
fbem-3463	81	21	basic	basic	ADJ
fbem-3463	81	22	pension	pension	NOUN
fbem-3463	81	23	insurance	insurance	NOUN
fbem-3463	81	24	for	for	ADP
fbem-3463	81	25	enterprise	enterprise	NOUN
fbem-3463	81	26	employees	employee	NOUN
fbem-3463	81	27	,	,	PUNCT
fbem-3463	81	28	flexible	flexible	ADJ
fbem-3463	81	29	graduates	graduate	NOUN
fbem-3463	81	30	who	who	PRON
fbem-3463	81	31	have	have	AUX
fbem-3463	81	32	not	not	PART
fbem-3463	81	33	worked	work	VERB
fbem-3463	81	34	and	and	CCONJ
fbem-3463	81	35	paid	pay	VERB
fbem-3463	81	36	social	social	ADJ
fbem-3463	81	37	insurance	insurance	NOUN
fbem-3463	81	38	premiums	premium	NOUN
fbem-3463	81	39	for	for	ADP
fbem-3463	81	40	2	2	NUM
fbem-3463	81	41	years	year	NOUN
fbem-3463	81	42	after	after	ADP
fbem-3463	81	43	leaving	leave	VERB
fbem-3463	81	44	school	school	NOUN
fbem-3463	81	45	,	,	PUNCT
fbem-3463	81	46	receive	receive	VERB
fbem-3463	81	47	a	a	DET
fbem-3463	81	48	certain	certain	ADJ
fbem-3463	81	49	social	social	ADJ
fbem-3463	81	50	insurance	insurance	NOUN
fbem-3463	81	51	allowance	allowance	NOUN
fbem-3463	81	52	in	in	ADP
fbem-3463	81	53	accordance	accordance	NOUN
fbem-3463	81	54	with	with	ADP
fbem-3463	81	55	the	the	DET
fbem-3463	81	56	provisions	provision	NOUN
fbem-3463	81	57	198	198	NUM
fbem-3463	81	58	5	5	NUM
fbem-3463	81	59	.	.	PUNCT
fbem-3463	82	1	new	new	ADJ
fbem-3463	82	2	industry	industry	NOUN
fbem-3463	82	3	flexible	flexible	ADJ
fbem-3463	82	4	employment	employment	NOUN
fbem-3463	82	5	and	and	CCONJ
fbem-3463	82	6	entrepreneurship	entrepreneurship	NOUN
fbem-3463	82	7	related	relate	VERB
fbem-3463	82	8	policies	policy	NOUN
fbem-3463	82	9	sorted	sort	VERB
fbem-3463	82	10	out	out	ADP
fbem-3463	82	11	at	at	ADP
fbem-3463	82	12	the	the	DET
fbem-3463	82	13	present	present	ADJ
fbem-3463	82	14	stage	stage	NOUN
fbem-3463	82	15	,	,	PUNCT
fbem-3463	82	16	due	due	ADP
fbem-3463	82	17	to	to	ADP
fbem-3463	82	18	the	the	DET
fbem-3463	82	19	numerous	numerous	ADJ
fbem-3463	82	20	online	online	ADJ
fbem-3463	82	21	platforms	platform	NOUN
fbem-3463	82	22	,	,	PUNCT
fbem-3463	82	23	scattered	scatter	VERB
fbem-3463	82	24	and	and	CCONJ
fbem-3463	82	25	virtualized	virtualize	VERB
fbem-3463	82	26	transactions	transaction	NOUN
fbem-3463	82	27	,	,	PUNCT
fbem-3463	82	28	it	it	PRON
fbem-3463	82	29	is	be	AUX
fbem-3463	82	30	difficult	difficult	ADJ
fbem-3463	82	31	for	for	SCONJ
fbem-3463	82	32	taxation	taxation	NOUN
fbem-3463	82	33	authorities	authority	NOUN
fbem-3463	82	34	to	to	PART
fbem-3463	82	35	effectively	effectively	ADV
fbem-3463	82	36	monitor	monitor	VERB
fbem-3463	82	37	personal	personal	ADJ
fbem-3463	82	38	income	income	NOUN
fbem-3463	82	39	,	,	PUNCT
fbem-3463	82	40	which	which	PRON
fbem-3463	82	41	raises	raise	VERB
fbem-3463	82	42	the	the	DET
fbem-3463	82	43	difficulty	difficulty	NOUN
fbem-3463	82	44	of	of	ADP
fbem-3463	82	45	managing	manage	VERB
fbem-3463	82	46	flexible	flexible	ADJ
fbem-3463	82	47	employment	employment	NOUN
fbem-3463	82	48	platforms	platform	NOUN
fbem-3463	82	49	.	.	PUNCT
fbem-3463	83	1	at	at	ADP
fbem-3463	83	2	the	the	DET
fbem-3463	83	3	same	same	ADJ
fbem-3463	83	4	time	time	NOUN
fbem-3463	83	5	,	,	PUNCT
fbem-3463	83	6	due	due	ADP
fbem-3463	83	7	to	to	ADP
fbem-3463	83	8	the	the	DET
fbem-3463	83	9	diversity	diversity	NOUN
fbem-3463	83	10	and	and	CCONJ
fbem-3463	83	11	specificity	specificity	NOUN
fbem-3463	83	12	of	of	ADP
fbem-3463	83	13	the	the	DET
fbem-3463	83	14	flexible	flexible	ADJ
fbem-3463	83	15	employment	employment	NOUN
fbem-3463	83	16	model	model	NOUN
fbem-3463	83	17	,	,	PUNCT
fbem-3463	83	18	the	the	DET
fbem-3463	83	19	determination	determination	NOUN
fbem-3463	83	20	of	of	ADP
fbem-3463	83	21	its	its	PRON
fbem-3463	83	22	income	income	NOUN
fbem-3463	83	23	type	type	NOUN
fbem-3463	83	24	is	be	AUX
fbem-3463	83	25	not	not	PART
fbem-3463	83	26	clear	clear	ADJ
fbem-3463	83	27	and	and	CCONJ
fbem-3463	83	28	there	there	PRON
fbem-3463	83	29	is	be	VERB
fbem-3463	83	30	no	no	DET
fbem-3463	83	31	unified	unified	ADJ
fbem-3463	83	32	standard	standard	NOUN
fbem-3463	83	33	for	for	ADP
fbem-3463	83	34	its	its	PRON
fbem-3463	83	35	determination	determination	NOUN
fbem-3463	83	36	,	,	PUNCT
fbem-3463	83	37	and	and	CCONJ
fbem-3463	83	38	the	the	DET
fbem-3463	83	39	taxation	taxation	NOUN
fbem-3463	83	40	authorities	authority	NOUN
fbem-3463	83	41	across	across	ADP
fbem-3463	83	42	the	the	DET
fbem-3463	83	43	country	country	NOUN
fbem-3463	83	44	are	be	AUX
fbem-3463	83	45	not	not	PART
fbem-3463	83	46	consistent	consistent	ADJ
fbem-3463	83	47	in	in	ADP
fbem-3463	83	48	the	the	DET
fbem-3463	83	49	implementation	implementation	NOUN
fbem-3463	83	50	of	of	ADP
fbem-3463	83	51	the	the	DET
fbem-3463	83	52	actual	actual	ADJ
fbem-3463	83	53	taxation	taxation	NOUN
fbem-3463	83	54	,	,	PUNCT
fbem-3463	83	55	and	and	CCONJ
fbem-3463	83	56	other	other	ADJ
fbem-3463	83	57	kinds	kind	NOUN
fbem-3463	83	58	of	of	ADP
fbem-3463	83	59	problems	problem	NOUN
fbem-3463	83	60	have	have	AUX
fbem-3463	83	61	brought	bring	VERB
fbem-3463	83	62	huge	huge	ADJ
fbem-3463	83	63	potential	potential	ADJ
fbem-3463	83	64	risks	risk	NOUN
fbem-3463	83	65	to	to	ADP
fbem-3463	83	66	the	the	DET
fbem-3463	83	67	operation	operation	NOUN
fbem-3463	83	68	and	and	CCONJ
fbem-3463	83	69	development	development	NOUN
fbem-3463	83	70	of	of	ADP
fbem-3463	83	71	the	the	DET
fbem-3463	83	72	network	network	NOUN
fbem-3463	83	73	flexible	flexible	ADJ
fbem-3463	83	74	employment	employment	NOUN
fbem-3463	83	75	platform	platform	NOUN
fbem-3463	83	76	,	,	PUNCT
fbem-3463	83	77	the	the	DET
fbem-3463	83	78	specific	specific	ADJ
fbem-3463	83	79	problems	problem	NOUN
fbem-3463	83	80	are	be	AUX
fbem-3463	83	81	as	as	SCONJ
fbem-3463	83	82	follows	follow	VERB
fbem-3463	83	83	.	.	PUNCT
fbem-3463	84	1	5.1	5.1	NUM
fbem-3463	84	2	.	.	PUNCT
fbem-3463	85	1	uncertainty	uncertainty	NOUN
fbem-3463	85	2	in	in	ADP
fbem-3463	85	3	the	the	DET
fbem-3463	85	4	determination	determination	NOUN
fbem-3463	85	5	of	of	ADP
fbem-3463	85	6	labor	labor	NOUN
fbem-3463	85	7	income	income	NOUN
fbem-3463	85	8	of	of	ADP
fbem-3463	85	9	flexibly	flexibly	ADV
fbem-3463	85	10	employed	employ	VERB
fbem-3463	85	11	person	person	NOUN
fbem-3463	85	12	according	accord	VERB
fbem-3463	85	13	to	to	ADP
fbem-3463	85	14	the	the	DET
fbem-3463	85	15	relevant	relevant	ADJ
fbem-3463	85	16	provisions	provision	NOUN
fbem-3463	85	17	of	of	ADP
fbem-3463	85	18	the	the	DET
fbem-3463	85	19	current	current	ADJ
fbem-3463	85	20	labor	labor	NOUN
fbem-3463	85	21	law	law	NOUN
fbem-3463	85	22	of	of	ADP
fbem-3463	85	23	the	the	DET
fbem-3463	85	24	people	people	NOUN
fbem-3463	85	25	's	's	PART
fbem-3463	85	26	republic	republic	NOUN
fbem-3463	85	27	of	of	ADP
fbem-3463	85	28	china	china	PROPN
fbem-3463	85	29	,	,	PUNCT
fbem-3463	85	30	combined	combine	VERB
fbem-3463	85	31	with	with	ADP
fbem-3463	85	32	the	the	DET
fbem-3463	85	33	current	current	ADJ
fbem-3463	85	34	domestic	domestic	ADJ
fbem-3463	85	35	practice	practice	NOUN
fbem-3463	85	36	,	,	PUNCT
fbem-3463	85	37	the	the	DET
fbem-3463	85	38	probability	probability	NOUN
fbem-3463	85	39	of	of	ADP
fbem-3463	85	40	a	a	DET
fbem-3463	85	41	flexible	flexible	ADJ
fbem-3463	85	42	employee	employee	NOUN
fbem-3463	85	43	signing	sign	VERB
fbem-3463	85	44	a	a	DET
fbem-3463	85	45	long	long	ADJ
fbem-3463	85	46	-	-	PUNCT
fbem-3463	85	47	term	term	NOUN
fbem-3463	85	48	employment	employment	NOUN
fbem-3463	85	49	contract	contract	NOUN
fbem-3463	85	50	with	with	ADP
fbem-3463	85	51	the	the	DET
fbem-3463	85	52	employer	employer	NOUN
fbem-3463	85	53	is	be	AUX
fbem-3463	85	54	very	very	ADV
fbem-3463	85	55	small	small	ADJ
fbem-3463	85	56	,	,	PUNCT
fbem-3463	85	57	so	so	SCONJ
fbem-3463	85	58	the	the	DET
fbem-3463	85	59	relationship	relationship	NOUN
fbem-3463	85	60	between	between	ADP
fbem-3463	85	61	the	the	DET
fbem-3463	85	62	employee	employee	NOUN
fbem-3463	85	63	and	and	CCONJ
fbem-3463	85	64	the	the	DET
fbem-3463	85	65	work	work	NOUN
fbem-3463	85	66	platform	platform	NOUN
fbem-3463	85	67	is	be	AUX
fbem-3463	85	68	very	very	ADV
fbem-3463	85	69	flexible	flexible	ADJ
fbem-3463	85	70	and	and	CCONJ
fbem-3463	85	71	can	can	AUX
fbem-3463	85	72	not	not	PART
fbem-3463	85	73	be	be	AUX
fbem-3463	85	74	considered	consider	VERB
fbem-3463	85	75	an	an	DET
fbem-3463	85	76	employment	employment	NOUN
fbem-3463	85	77	relationship	relationship	NOUN
fbem-3463	85	78	,	,	PUNCT
fbem-3463	85	79	which	which	PRON
fbem-3463	85	80	means	mean	VERB
fbem-3463	85	81	that	that	SCONJ
fbem-3463	85	82	the	the	DET
fbem-3463	85	83	compensation	compensation	NOUN
fbem-3463	85	84	that	that	SCONJ
fbem-3463	85	85	the	the	DET
fbem-3463	85	86	flexible	flexible	ADJ
fbem-3463	85	87	employee	employee	NOUN
fbem-3463	85	88	receives	receive	VERB
fbem-3463	85	89	through	through	ADP
fbem-3463	85	90	his	his	PRON
fbem-3463	85	91	or	or	CCONJ
fbem-3463	85	92	her	her	PRON
fbem-3463	85	93	work	work	NOUN
fbem-3463	85	94	can	can	AUX
fbem-3463	85	95	not	not	PART
fbem-3463	85	96	be	be	AUX
fbem-3463	85	97	recognized	recognize	VERB
fbem-3463	85	98	as	as	ADP
fbem-3463	85	99	wages	wage	NOUN
fbem-3463	85	100	and	and	CCONJ
fbem-3463	85	101	salaries	salary	NOUN
fbem-3463	85	102	,	,	PUNCT
fbem-3463	85	103	and	and	CCONJ
fbem-3463	85	104	the	the	DET
fbem-3463	85	105	determination	determination	NOUN
fbem-3463	85	106	of	of	ADP
fbem-3463	85	107	whether	whether	SCONJ
fbem-3463	85	108	the	the	DET
fbem-3463	85	109	income	income	NOUN
fbem-3463	85	110	he	he	PRON
fbem-3463	85	111	or	or	CCONJ
fbem-3463	85	112	she	she	PRON
fbem-3463	85	113	receives	receive	VERB
fbem-3463	85	114	from	from	ADP
fbem-3463	85	115	the	the	DET
fbem-3463	85	116	platform	platform	NOUN
fbem-3463	85	117	is	be	AUX
fbem-3463	85	118	linked	link	VERB
fbem-3463	85	119	to	to	ADP
fbem-3463	85	120	labor	labor	NOUN
fbem-3463	85	121	compensation	compensation	NOUN
fbem-3463	85	122	there	there	PRON
fbem-3463	85	123	is	be	VERB
fbem-3463	85	124	a	a	DET
fbem-3463	85	125	great	great	ADJ
fbem-3463	85	126	uncertainty	uncertainty	NOUN
fbem-3463	85	127	whether	whether	SCONJ
fbem-3463	85	128	the	the	DET
fbem-3463	85	129	income	income	NOUN
fbem-3463	85	130	from	from	ADP
fbem-3463	85	131	the	the	DET
fbem-3463	85	132	platform	platform	NOUN
fbem-3463	85	133	is	be	AUX
fbem-3463	85	134	linked	link	VERB
fbem-3463	85	135	to	to	ADP
fbem-3463	85	136	the	the	DET
fbem-3463	85	137	labor	labor	NOUN
fbem-3463	85	138	compensation	compensation	NOUN
fbem-3463	85	139	or	or	CCONJ
fbem-3463	85	140	to	to	ADP
fbem-3463	85	141	the	the	DET
fbem-3463	85	142	company	company	NOUN
fbem-3463	85	143	's	's	PART
fbem-3463	85	144	business	business	NOUN
fbem-3463	85	145	income	income	NOUN
fbem-3463	85	146	.	.	PUNCT
fbem-3463	86	1	china	china	PROPN
fbem-3463	86	2	has	have	AUX
fbem-3463	86	3	introduced	introduce	VERB
fbem-3463	86	4	policies	policy	NOUN
fbem-3463	86	5	and	and	CCONJ
fbem-3463	86	6	regulations	regulation	NOUN
fbem-3463	86	7	for	for	ADP
fbem-3463	86	8	flexible	flexible	ADJ
fbem-3463	86	9	employees	employee	NOUN
fbem-3463	86	10	'	'	PART
fbem-3463	86	11	labor	labor	NOUN
fbem-3463	86	12	related	relate	VERB
fbem-3463	86	13	to	to	ADP
fbem-3463	86	14	network	network	NOUN
fbem-3463	86	15	service	service	NOUN
fbem-3463	86	16	industry	industry	NOUN
fbem-3463	86	17	.	.	PUNCT
fbem-3463	87	1	for	for	ADP
fbem-3463	87	2	example	example	NOUN
fbem-3463	87	3	,	,	PUNCT
fbem-3463	87	4	for	for	ADP
fbem-3463	87	5	the	the	DET
fbem-3463	87	6	taxable	taxable	ADJ
fbem-3463	87	7	item	item	NOUN
fbem-3463	87	8	of	of	ADP
fbem-3463	87	9	"	"	PUNCT
fbem-3463	87	10	income	income	NOUN
fbem-3463	87	11	from	from	ADP
fbem-3463	87	12	labor	labor	NOUN
fbem-3463	87	13	compensation	compensation	PROPN
fbem-3463	87	14	"	"	PUNCT
fbem-3463	87	15	,	,	PUNCT
fbem-3463	87	16	the	the	DET
fbem-3463	87	17	party	party	NOUN
fbem-3463	87	18	who	who	PRON
fbem-3463	87	19	pays	pay	VERB
fbem-3463	87	20	the	the	DET
fbem-3463	87	21	compensation	compensation	NOUN
fbem-3463	87	22	shall	shall	AUX
fbem-3463	87	23	first	first	ADV
fbem-3463	87	24	withhold	withhold	VERB
fbem-3463	87	25	and	and	CCONJ
fbem-3463	87	26	pay	pay	VERB
fbem-3463	87	27	the	the	DET
fbem-3463	87	28	individual	individual	ADJ
fbem-3463	87	29	income	income	NOUN
fbem-3463	87	30	tax	tax	NOUN
fbem-3463	87	31	on	on	ADP
fbem-3463	87	32	behalf	behalf	NOUN
fbem-3463	87	33	of	of	ADP
fbem-3463	87	34	the	the	DET
fbem-3463	87	35	taxpayer	taxpayer	NOUN
fbem-3463	87	36	,	,	PUNCT
fbem-3463	87	37	and	and	CCONJ
fbem-3463	87	38	then	then	ADV
fbem-3463	87	39	the	the	DET
fbem-3463	87	40	party	party	NOUN
fbem-3463	87	41	who	who	PRON
fbem-3463	87	42	receives	receive	VERB
fbem-3463	87	43	the	the	DET
fbem-3463	87	44	compensation	compensation	NOUN
fbem-3463	87	45	shall	shall	AUX
fbem-3463	87	46	include	include	VERB
fbem-3463	87	47	the	the	DET
fbem-3463	87	48	comprehensive	comprehensive	ADJ
fbem-3463	87	49	income	income	NOUN
fbem-3463	87	50	and	and	CCONJ
fbem-3463	87	51	calculate	calculate	VERB
fbem-3463	87	52	and	and	CCONJ
fbem-3463	87	53	pay	pay	VERB
fbem-3463	87	54	the	the	DET
fbem-3463	87	55	tax	tax	NOUN
fbem-3463	87	56	in	in	ADP
fbem-3463	87	57	the	the	DET
fbem-3463	87	58	annual	annual	ADJ
fbem-3463	87	59	reconciliation	reconciliation	NOUN
fbem-3463	87	60	.	.	PUNCT
fbem-3463	88	1	the	the	DET
fbem-3463	88	2	tax	tax	NOUN
fbem-3463	88	3	is	be	AUX
fbem-3463	88	4	calculated	calculate	VERB
fbem-3463	88	5	and	and	CCONJ
fbem-3463	88	6	paid	pay	VERB
fbem-3463	88	7	in	in	ADP
fbem-3463	88	8	the	the	DET
fbem-3463	88	9	annual	annual	ADJ
fbem-3463	88	10	reconciliation	reconciliation	NOUN
fbem-3463	88	11	.	.	PUNCT
fbem-3463	89	1	in	in	ADP
fbem-3463	89	2	the	the	DET
fbem-3463	89	3	area	area	NOUN
fbem-3463	89	4	of	of	ADP
fbem-3463	89	5	flexible	flexible	ADJ
fbem-3463	89	6	employment	employment	NOUN
fbem-3463	89	7	,	,	PUNCT
fbem-3463	89	8	it	it	PRON
fbem-3463	89	9	is	be	AUX
fbem-3463	89	10	stipulated	stipulate	VERB
fbem-3463	89	11	that	that	SCONJ
fbem-3463	89	12	if	if	SCONJ
fbem-3463	89	13	a	a	DET
fbem-3463	89	14	flexible	flexible	ADJ
fbem-3463	89	15	employee	employee	NOUN
fbem-3463	89	16	is	be	AUX
fbem-3463	89	17	registered	register	VERB
fbem-3463	89	18	as	as	ADP
fbem-3463	89	19	an	an	DET
fbem-3463	89	20	individual	individual	ADJ
fbem-3463	89	21	business	business	NOUN
fbem-3463	89	22	owner	owner	NOUN
fbem-3463	89	23	and	and	CCONJ
fbem-3463	89	24	does	do	AUX
fbem-3463	89	25	not	not	PART
fbem-3463	89	26	register	register	VERB
fbem-3463	89	27	but	but	CCONJ
fbem-3463	89	28	operates	operate	VERB
fbem-3463	89	29	on	on	ADP
fbem-3463	89	30	the	the	DET
fbem-3463	89	31	platform	platform	NOUN
fbem-3463	89	32	,	,	PUNCT
fbem-3463	89	33	his	his	PRON
fbem-3463	89	34	income	income	NOUN
fbem-3463	89	35	is	be	AUX
fbem-3463	89	36	taxable	taxable	ADJ
fbem-3463	89	37	as	as	ADP
fbem-3463	89	38	"	"	PUNCT
fbem-3463	89	39	business	business	NOUN
fbem-3463	89	40	income	income	NOUN
fbem-3463	89	41	"	"	PUNCT
fbem-3463	89	42	,	,	PUNCT
fbem-3463	89	43	i.e.	i.e.	X
fbem-3463	89	44	business	business	NOUN
fbem-3463	89	45	tax	tax	NOUN
fbem-3463	89	46	.	.	PUNCT
fbem-3463	90	1	however	however	ADV
fbem-3463	90	2	,	,	PUNCT
fbem-3463	90	3	in	in	ADP
fbem-3463	90	4	order	order	NOUN
fbem-3463	90	5	to	to	PART
fbem-3463	90	6	simplify	simplify	VERB
fbem-3463	90	7	the	the	DET
fbem-3463	90	8	process	process	NOUN
fbem-3463	90	9	of	of	ADP
fbem-3463	90	10	identifying	identify	VERB
fbem-3463	90	11	flexible	flexible	ADJ
fbem-3463	90	12	employment	employment	NOUN
fbem-3463	90	13	personnel	personnel	NOUN
fbem-3463	90	14	,	,	PUNCT
fbem-3463	90	15	some	some	DET
fbem-3463	90	16	platform	platform	NOUN
fbem-3463	90	17	companies	company	NOUN
fbem-3463	90	18	adopt	adopt	VERB
fbem-3463	90	19	a	a	DET
fbem-3463	90	20	"	"	PUNCT
fbem-3463	90	21	one	one	NUM
fbem-3463	90	22	-	-	PUNCT
fbem-3463	90	23	size	size	NOUN
fbem-3463	90	24	-	-	PUNCT
fbem-3463	90	25	fits	fit	VERB
fbem-3463	90	26	-	-	PUNCT
fbem-3463	90	27	all	all	PRON
fbem-3463	90	28	"	"	PUNCT
fbem-3463	90	29	approach	approach	NOUN
fbem-3463	90	30	,	,	PUNCT
fbem-3463	90	31	suggesting	suggest	VERB
fbem-3463	90	32	that	that	SCONJ
fbem-3463	90	33	taxpayers	taxpayer	NOUN
fbem-3463	90	34	can	can	AUX
fbem-3463	90	35	choose	choose	VERB
fbem-3463	90	36	to	to	PART
fbem-3463	90	37	apply	apply	VERB
fbem-3463	90	38	for	for	ADP
fbem-3463	90	39	temporary	temporary	ADJ
fbem-3463	90	40	tax	tax	NOUN
fbem-3463	90	41	registration	registration	NOUN
fbem-3463	90	42	or	or	CCONJ
fbem-3463	90	43	register	register	VERB
fbem-3463	90	44	as	as	ADP
fbem-3463	90	45	individual	individual	ADJ
fbem-3463	90	46	industrial	industrial	ADJ
fbem-3463	90	47	and	and	CCONJ
fbem-3463	90	48	commercial	commercial	ADJ
fbem-3463	90	49	households	household	NOUN
fbem-3463	90	50	for	for	ADP
fbem-3463	90	51	qualitative	qualitative	ADJ
fbem-3463	90	52	filing	filing	NOUN
fbem-3463	90	53	to	to	PART
fbem-3463	90	54	further	far	ADV
fbem-3463	90	55	integrate	integrate	VERB
fbem-3463	90	56	the	the	DET
fbem-3463	90	57	income	income	NOUN
fbem-3463	90	58	of	of	ADP
fbem-3463	90	59	flexible	flexible	ADJ
fbem-3463	90	60	employment	employment	NOUN
fbem-3463	90	61	personnel	personnel	NOUN
fbem-3463	90	62	,	,	PUNCT
fbem-3463	90	63	which	which	PRON
fbem-3463	90	64	in	in	ADP
fbem-3463	90	65	practice	practice	NOUN
fbem-3463	90	66	is	be	AUX
fbem-3463	90	67	characterized	characterize	VERB
fbem-3463	90	68	as	as	ADP
fbem-3463	90	69	"	"	PUNCT
fbem-3463	90	70	business	business	NOUN
fbem-3463	90	71	income	income	NOUN
fbem-3463	90	72	"	"	PUNCT
fbem-3463	90	73	not	not	PART
fbem-3463	90	74	only	only	ADV
fbem-3463	90	75	is	be	AUX
fbem-3463	90	76	it	it	PRON
fbem-3463	90	77	difficult	difficult	ADJ
fbem-3463	90	78	,	,	PUNCT
fbem-3463	90	79	but	but	CCONJ
fbem-3463	90	80	also	also	ADV
fbem-3463	90	81	reduces	reduce	VERB
fbem-3463	90	82	the	the	DET
fbem-3463	90	83	fairness	fairness	NOUN
fbem-3463	90	84	of	of	ADP
fbem-3463	90	85	taxation	taxation	NOUN
fbem-3463	90	86	to	to	ADP
fbem-3463	90	87	a	a	DET
fbem-3463	90	88	certain	certain	ADJ
fbem-3463	90	89	extent	extent	NOUN
fbem-3463	90	90	.	.	PUNCT
fbem-3463	91	1	5.2	5.2	NUM
fbem-3463	91	2	.	.	PUNCT
fbem-3463	92	1	there	there	PRON
fbem-3463	92	2	is	be	VERB
fbem-3463	92	3	uncertainty	uncertainty	NOUN
fbem-3463	92	4	as	as	ADP
fbem-3463	92	5	to	to	ADP
fbem-3463	92	6	whether	whether	SCONJ
fbem-3463	92	7	flexibly	flexibly	ADV
fbem-3463	92	8	employed	employ	VERB
fbem-3463	92	9	persons	person	NOUN
fbem-3463	92	10	can	can	AUX
fbem-3463	92	11	enjoy	enjoy	VERB
fbem-3463	92	12	preferential	preferential	ADJ
fbem-3463	92	13	vat	vat	NOUN
fbem-3463	92	14	policies	policy	NOUN
fbem-3463	92	15	whether	whether	SCONJ
fbem-3463	92	16	small	small	ADJ
fbem-3463	92	17	taxpayers	taxpayer	NOUN
fbem-3463	92	18	with	with	ADP
fbem-3463	92	19	a	a	DET
fbem-3463	92	20	monthly	monthly	ADJ
fbem-3463	92	21	turnover	turnover	NOUN
fbem-3463	92	22	of	of	ADP
fbem-3463	92	23	less	less	ADJ
fbem-3463	92	24	than	than	ADP
fbem-3463	92	25	150,000	150,000	NUM
fbem-3463	92	26	are	be	AUX
fbem-3463	92	27	exempt	exempt	ADJ
fbem-3463	92	28	from	from	ADP
fbem-3463	92	29	vat	vat	NOUN
fbem-3463	92	30	is	be	AUX
fbem-3463	92	31	controversial	controversial	ADJ
fbem-3463	92	32	and	and	CCONJ
fbem-3463	92	33	currently	currently	ADV
fbem-3463	92	34	depends	depend	VERB
fbem-3463	92	35	on	on	ADP
fbem-3463	92	36	the	the	DET
fbem-3463	92	37	income	income	NOUN
fbem-3463	92	38	and	and	CCONJ
fbem-3463	92	39	actual	actual	ADJ
fbem-3463	92	40	economic	economic	ADJ
fbem-3463	92	41	operation	operation	NOUN
fbem-3463	92	42	.	.	PUNCT
fbem-3463	93	1	according	accord	VERB
fbem-3463	93	2	to	to	ADP
fbem-3463	93	3	the	the	DET
fbem-3463	93	4	current	current	ADJ
fbem-3463	93	5	policy	policy	NOUN
fbem-3463	93	6	,	,	PUNCT
fbem-3463	93	7	for	for	ADP
fbem-3463	93	8	flexible	flexible	ADJ
fbem-3463	93	9	employees	employee	NOUN
fbem-3463	93	10	who	who	PRON
fbem-3463	93	11	meet	meet	VERB
fbem-3463	93	12	the	the	DET
fbem-3463	93	13	basic	basic	ADJ
fbem-3463	93	14	requirements	requirement	NOUN
fbem-3463	93	15	and	and	CCONJ
fbem-3463	93	16	willingness	willingness	NOUN
fbem-3463	93	17	to	to	PART
fbem-3463	93	18	continue	continue	VERB
fbem-3463	93	19	their	their	PRON
fbem-3463	93	20	business	business	NOUN
fbem-3463	93	21	and	and	CCONJ
fbem-3463	93	22	have	have	AUX
fbem-3463	93	23	registered	register	VERB
fbem-3463	93	24	for	for	ADP
fbem-3463	93	25	taxation	taxation	NOUN
fbem-3463	93	26	in	in	ADP
fbem-3463	93	27	accordance	accordance	NOUN
fbem-3463	93	28	with	with	ADP
fbem-3463	93	29	the	the	DET
fbem-3463	93	30	requirements	requirement	NOUN
fbem-3463	93	31	of	of	ADP
fbem-3463	93	32	the	the	DET
fbem-3463	93	33	state	state	NOUN
fbem-3463	93	34	taxation	taxation	NOUN
fbem-3463	93	35	authorities	authority	NOUN
fbem-3463	93	36	,	,	PUNCT
fbem-3463	93	37	they	they	PRON
fbem-3463	93	38	are	be	AUX
fbem-3463	93	39	required	require	VERB
fbem-3463	93	40	to	to	PART
fbem-3463	93	41	undertake	undertake	VERB
fbem-3463	93	42	the	the	DET
fbem-3463	93	43	obligation	obligation	NOUN
fbem-3463	93	44	to	to	PART
fbem-3463	93	45	register	register	VERB
fbem-3463	93	46	for	for	ADP
fbem-3463	93	47	taxation	taxation	NOUN
fbem-3463	93	48	on	on	ADP
fbem-3463	93	49	time	time	NOUN
fbem-3463	93	50	,	,	PUNCT
fbem-3463	93	51	and	and	CCONJ
fbem-3463	93	52	at	at	ADP
fbem-3463	93	53	the	the	DET
fbem-3463	93	54	same	same	ADJ
fbem-3463	93	55	time	time	NOUN
fbem-3463	93	56	,	,	PUNCT
fbem-3463	93	57	small	small	ADJ
fbem-3463	93	58	taxpayers	taxpayer	NOUN
fbem-3463	93	59	with	with	ADP
fbem-3463	93	60	monthly	monthly	ADJ
fbem-3463	93	61	sales	sale	NOUN
fbem-3463	93	62	of	of	ADP
fbem-3463	93	63	150,000	150,000	NUM
fbem-3463	93	64	yuan	yuan	NOUN
fbem-3463	93	65	or	or	CCONJ
fbem-3463	93	66	less	less	ADJ
fbem-3463	93	67	can	can	AUX
fbem-3463	93	68	enjoy	enjoy	VERB
fbem-3463	93	69	the	the	DET
fbem-3463	93	70	preferential	preferential	ADJ
fbem-3463	93	71	tax	tax	NOUN
fbem-3463	93	72	exemption	exemption	NOUN
fbem-3463	93	73	policy	policy	NOUN
fbem-3463	93	74	.	.	PUNCT
fbem-3463	94	1	however	however	ADV
fbem-3463	94	2	,	,	PUNCT
fbem-3463	94	3	the	the	DET
fbem-3463	94	4	majority	majority	NOUN
fbem-3463	94	5	of	of	ADP
fbem-3463	94	6	flexibly	flexibly	ADV
fbem-3463	94	7	employed	employ	VERB
fbem-3463	94	8	people	people	NOUN
fbem-3463	94	9	are	be	AUX
fbem-3463	94	10	lowand	lowand	ADJ
fbem-3463	94	11	middleincome	middleincome	ADJ
fbem-3463	94	12	groups	group	NOUN
fbem-3463	94	13	,	,	PUNCT
fbem-3463	94	14	and	and	CCONJ
fbem-3463	94	15	they	they	PRON
fbem-3463	94	16	can	can	AUX
fbem-3463	94	17	not	not	PART
fbem-3463	94	18	enjoy	enjoy	VERB
fbem-3463	94	19	the	the	DET
fbem-3463	94	20	national	national	ADJ
fbem-3463	94	21	tax	tax	NOUN
fbem-3463	94	22	reduction	reduction	NOUN
fbem-3463	94	23	policy	policy	NOUN
fbem-3463	94	24	if	if	SCONJ
fbem-3463	94	25	their	their	PRON
fbem-3463	94	26	tax	tax	NOUN
fbem-3463	94	27	burden	burden	NOUN
fbem-3463	94	28	increases	increase	NOUN
fbem-3463	94	29	due	due	ADJ
fbem-3463	94	30	to	to	ADP
fbem-3463	94	31	incorrect	incorrect	ADJ
fbem-3463	94	32	identification	identification	NOUN
fbem-3463	94	33	or	or	CCONJ
fbem-3463	94	34	tax	tax	NOUN
fbem-3463	94	35	declaration	declaration	NOUN
fbem-3463	94	36	,	,	PUNCT
fbem-3463	94	37	which	which	PRON
fbem-3463	94	38	will	will	AUX
fbem-3463	94	39	largely	largely	ADV
fbem-3463	94	40	hinder	hinder	VERB
fbem-3463	94	41	the	the	DET
fbem-3463	94	42	entrepreneurial	entrepreneurial	ADJ
fbem-3463	94	43	enthusiasm	enthusiasm	NOUN
fbem-3463	94	44	of	of	ADP
fbem-3463	94	45	flexibly	flexibly	ADV
fbem-3463	94	46	employed	employ	VERB
fbem-3463	94	47	people	people	NOUN
fbem-3463	94	48	and	and	CCONJ
fbem-3463	94	49	is	be	AUX
fbem-3463	94	50	not	not	PART
fbem-3463	94	51	in	in	ADP
fbem-3463	94	52	line	line	NOUN
fbem-3463	94	53	with	with	ADP
fbem-3463	94	54	the	the	DET
fbem-3463	94	55	national	national	ADJ
fbem-3463	94	56	policy	policy	NOUN
fbem-3463	94	57	guidance	guidance	NOUN
fbem-3463	94	58	of	of	ADP
fbem-3463	94	59	"	"	PUNCT
fbem-3463	94	60	stabilizing	stabilize	VERB
fbem-3463	94	61	employment	employment	NOUN
fbem-3463	94	62	"	"	PUNCT
fbem-3463	94	63	and	and	CCONJ
fbem-3463	94	64	providing	provide	VERB
fbem-3463	94	65	more	more	ADJ
fbem-3463	94	66	employment	employment	NOUN
fbem-3463	94	67	opportunities	opportunity	NOUN
fbem-3463	94	68	for	for	ADP
fbem-3463	94	69	flexibly	flexibly	ADV
fbem-3463	94	70	employed	employ	VERB
fbem-3463	94	71	people	people	NOUN
fbem-3463	94	72	.	.	PUNCT
fbem-3463	95	1	to	to	ADP
fbem-3463	95	2	a	a	DET
fbem-3463	95	3	certain	certain	ADJ
fbem-3463	95	4	extent	extent	NOUN
fbem-3463	95	5	,	,	PUNCT
fbem-3463	95	6	this	this	PRON
fbem-3463	95	7	will	will	AUX
fbem-3463	95	8	hinder	hinder	VERB
fbem-3463	95	9	the	the	DET
fbem-3463	95	10	improvement	improvement	NOUN
fbem-3463	95	11	of	of	ADP
fbem-3463	95	12	the	the	DET
fbem-3463	95	13	employment	employment	NOUN
fbem-3463	95	14	quality	quality	NOUN
fbem-3463	95	15	of	of	ADP
fbem-3463	95	16	flexible	flexible	ADJ
fbem-3463	95	17	workers	worker	NOUN
fbem-3463	95	18	in	in	ADP
fbem-3463	95	19	the	the	DET
fbem-3463	95	20	new	new	ADJ
fbem-3463	95	21	industry	industry	NOUN
fbem-3463	95	22	.	.	PUNCT
fbem-3463	96	1	table	table	NOUN
fbem-3463	96	2	2	2	NUM
fbem-3463	96	3	.	.	PUNCT
fbem-3463	96	4	comparison	comparison	NOUN
fbem-3463	96	5	of	of	ADP
fbem-3463	96	6	personal	personal	ADJ
fbem-3463	96	7	income	income	NOUN
fbem-3463	96	8	tax	tax	NOUN
fbem-3463	96	9	and	and	CCONJ
fbem-3463	96	10	vat	vat	NOUN
fbem-3463	96	11	policies	policy	NOUN
fbem-3463	96	12	applicable	applicable	ADJ
fbem-3463	96	13	to	to	ADP
fbem-3463	96	14	income	income	NOUN
fbem-3463	96	15	earned	earn	VERB
fbem-3463	96	16	by	by	ADP
fbem-3463	96	17	flexibly	flexibly	ADV
fbem-3463	96	18	employed	employ	VERB
fbem-3463	96	19	persons	person	NOUN
fbem-3463	96	20	personal	personal	ADJ
fbem-3463	96	21	income	income	NOUN
fbem-3463	96	22	tax	tax	NOUN
fbem-3463	96	23	policy	policy	NOUN
fbem-3463	96	24	value	value	NOUN
fbem-3463	96	25	added	add	VERB
fbem-3463	96	26	tax	tax	NOUN
fbem-3463	96	27	policy	policy	NOUN
fbem-3463	96	28	natural	natural	ADJ
fbem-3463	96	29	persons	person	NOUN
fbem-3463	96	30	(	(	PUNCT
fbem-3463	96	31	temporary	temporary	ADJ
fbem-3463	96	32	tax	tax	NOUN
fbem-3463	96	33	registration	registration	NOUN
fbem-3463	96	34	)	)	PUNCT
fbem-3463	96	35	income	income	NOUN
fbem-3463	96	36	includes	include	VERB
fbem-3463	96	37	two	two	NUM
fbem-3463	96	38	categories	category	NOUN
fbem-3463	96	39	of	of	ADP
fbem-3463	96	40	income	income	NOUN
fbem-3463	96	41	from	from	ADP
fbem-3463	96	42	labor	labor	NOUN
fbem-3463	96	43	compensation	compensation	NOUN
fbem-3463	96	44	and	and	CCONJ
fbem-3463	96	45	business	business	NOUN
fbem-3463	96	46	income	income	NOUN
fbem-3463	96	47	,	,	PUNCT
fbem-3463	96	48	which	which	PRON
fbem-3463	96	49	must	must	AUX
fbem-3463	96	50	be	be	AUX
fbem-3463	96	51	assessed	assess	VERB
fbem-3463	96	52	comprehensively	comprehensively	ADV
fbem-3463	96	53	based	base	VERB
fbem-3463	96	54	on	on	ADP
fbem-3463	96	55	the	the	DET
fbem-3463	96	56	economic	economic	ADJ
fbem-3463	96	57	substance	substance	NOUN
fbem-3463	96	58	of	of	ADP
fbem-3463	96	59	the	the	DET
fbem-3463	96	60	labor	labor	NOUN
fbem-3463	96	61	service	service	NOUN
fbem-3463	96	62	or	or	CCONJ
fbem-3463	96	63	the	the	DET
fbem-3463	96	64	taxpayer	taxpayer	NOUN
fbem-3463	96	65	's	's	PART
fbem-3463	96	66	business	business	NOUN
fbem-3463	96	67	activities	activity	NOUN
fbem-3463	96	68	monthly	monthly	ADJ
fbem-3463	96	69	sales	sale	NOUN
fbem-3463	96	70	of	of	ADP
fbem-3463	96	71	up	up	ADP
fbem-3463	96	72	to	to	PART
fbem-3463	96	73	150,000	150,000	NUM
fbem-3463	96	74	yuan	yuan	NOUN
fbem-3463	96	75	are	be	AUX
fbem-3463	96	76	eligible	eligible	ADJ
fbem-3463	96	77	for	for	ADP
fbem-3463	96	78	the	the	DET
fbem-3463	96	79	vat	vat	NOUN
fbem-3463	96	80	exemption	exemption	NOUN
fbem-3463	96	81	policy	policy	NOUN
fbem-3463	96	82	.	.	PUNCT
fbem-3463	97	1	also	also	ADV
fbem-3463	97	2	,	,	PUNCT
fbem-3463	97	3	the	the	DET
fbem-3463	97	4	vat	vat	NOUN
fbem-3463	97	5	limit	limit	NOUN
fbem-3463	97	6	is	be	AUX
fbem-3463	97	7	$	$	SYM
fbem-3463	97	8	5,000	5,000	NUM
fbem-3463	97	9	to	to	PART
fbem-3463	97	10	$	$	SYM
fbem-3463	97	11	20,000	20,000	NUM
fbem-3463	97	12	per	per	ADP
fbem-3463	97	13	month	month	NOUN
fbem-3463	97	14	if	if	SCONJ
fbem-3463	97	15	the	the	DET
fbem-3463	97	16	tax	tax	NOUN
fbem-3463	97	17	is	be	AUX
fbem-3463	97	18	paid	pay	VERB
fbem-3463	97	19	on	on	ADP
fbem-3463	97	20	time	time	NOUN
fbem-3463	97	21	,	,	PUNCT
fbem-3463	97	22	and	and	CCONJ
fbem-3463	97	23	$	$	SYM
fbem-3463	97	24	300	300	NUM
fbem-3463	97	25	to	to	PART
fbem-3463	97	26	$	$	SYM
fbem-3463	97	27	500	500	NUM
fbem-3463	97	28	per	per	ADP
fbem-3463	97	29	(	(	PUNCT
fbem-3463	97	30	daily	daily	ADJ
fbem-3463	97	31	)	)	PUNCT
fbem-3463	97	32	sale	sale	NOUN
fbem-3463	97	33	if	if	SCONJ
fbem-3463	97	34	the	the	DET
fbem-3463	97	35	tax	tax	NOUN
fbem-3463	97	36	is	be	AUX
fbem-3463	97	37	paid	pay	VERB
fbem-3463	97	38	on	on	ADP
fbem-3463	97	39	time	time	NOUN
fbem-3463	97	40	individual	individual	ADJ
fbem-3463	97	41	businesses	business	NOUN
fbem-3463	97	42	the	the	DET
fbem-3463	97	43	income	income	NOUN
fbem-3463	97	44	can	can	AUX
fbem-3463	97	45	be	be	AUX
fbem-3463	97	46	characterized	characterize	VERB
fbem-3463	97	47	as	as	ADP
fbem-3463	97	48	business	business	NOUN
fbem-3463	97	49	income	income	NOUN
fbem-3463	97	50	,	,	PUNCT
fbem-3463	97	51	and	and	CCONJ
fbem-3463	97	52	some	some	DET
fbem-3463	97	53	regions	region	NOUN
fbem-3463	97	54	implement	implement	VERB
fbem-3463	97	55	the	the	DET
fbem-3463	97	56	approved	approve	VERB
fbem-3463	97	57	rate	rate	NOUN
fbem-3463	97	58	of	of	ADP
fbem-3463	97	59	individual	individual	ADJ
fbem-3463	97	60	income	income	NOUN
fbem-3463	97	61	tax	tax	NOUN
fbem-3463	97	62	for	for	ADP
fbem-3463	97	63	self	self	NOUN
fbem-3463	97	64	-	-	PUNCT
fbem-3463	97	65	employed	employ	VERB
fbem-3463	97	66	businessmen	businessman	NOUN
fbem-3463	97	67	small	small	ADJ
fbem-3463	97	68	taxpayers	taxpayer	NOUN
fbem-3463	97	69	with	with	ADP
fbem-3463	97	70	monthly	monthly	ADJ
fbem-3463	97	71	sales	sale	NOUN
fbem-3463	97	72	of	of	ADP
fbem-3463	97	73	150,000	150,000	NUM
fbem-3463	97	74	yuan	yuan	NOUN
fbem-3463	97	75	or	or	CCONJ
fbem-3463	97	76	less	less	ADJ
fbem-3463	97	77	are	be	AUX
fbem-3463	97	78	exempt	exempt	ADJ
fbem-3463	97	79	from	from	ADP
fbem-3463	97	80	vat	vat	NOUN
fbem-3463	97	81	taxation	taxation	NOUN
fbem-3463	97	82	policy	policy	NOUN
fbem-3463	97	83	5.3	5.3	NUM
fbem-3463	97	84	.	.	PUNCT
fbem-3463	98	1	double	double	ADJ
fbem-3463	98	2	taxation	taxation	NOUN
fbem-3463	98	3	of	of	ADP
fbem-3463	98	4	non	non	ADJ
fbem-3463	98	5	-	-	ADJ
fbem-3463	98	6	self	self	NOUN
fbem-3463	98	7	-	-	PUNCT
fbem-3463	98	8	employed	employ	VERB
fbem-3463	98	9	flexible	flexible	ADJ
fbem-3463	98	10	workers	worker	NOUN
fbem-3463	98	11	on	on	ADP
fbem-3463	98	12	sales	sale	NOUN
fbem-3463	98	13	tax	tax	NOUN
fbem-3463	98	14	and	and	CCONJ
fbem-3463	98	15	surcharges	surcharge	NOUN
fbem-3463	98	16	according	accord	VERB
fbem-3463	98	17	to	to	ADP
fbem-3463	98	18	the	the	DET
fbem-3463	98	19	relevant	relevant	ADJ
fbem-3463	98	20	tax	tax	NOUN
fbem-3463	98	21	law	law	NOUN
fbem-3463	98	22	on	on	ADP
fbem-3463	98	23	business	business	NOUN
fbem-3463	98	24	tax	tax	NOUN
fbem-3463	98	25	and	and	CCONJ
fbem-3463	98	26	surcharge	surcharge	NOUN
fbem-3463	98	27	,	,	PUNCT
fbem-3463	98	28	regular	regular	ADJ
fbem-3463	98	29	employees	employee	NOUN
fbem-3463	98	30	are	be	AUX
fbem-3463	98	31	exempt	exempt	ADJ
fbem-3463	98	32	from	from	ADP
fbem-3463	98	33	business	business	NOUN
fbem-3463	98	34	tax	tax	NOUN
fbem-3463	98	35	and	and	CCONJ
fbem-3463	98	36	surcharge	surcharge	NOUN
fbem-3463	98	37	on	on	ADP
fbem-3463	98	38	their	their	PRON
fbem-3463	98	39	salaries	salary	NOUN
fbem-3463	98	40	and	and	CCONJ
fbem-3463	98	41	wages	wage	NOUN
fbem-3463	98	42	,	,	PUNCT
fbem-3463	98	43	but	but	CCONJ
fbem-3463	98	44	non	non	ADJ
fbem-3463	98	45	-	-	ADJ
fbem-3463	98	46	selfemployed	selfemployed	ADJ
fbem-3463	98	47	flexible	flexible	ADJ
fbem-3463	98	48	employees	employee	NOUN
fbem-3463	98	49	must	must	AUX
fbem-3463	98	50	pay	pay	VERB
fbem-3463	98	51	it	it	PRON
fbem-3463	98	52	.	.	PUNCT
fbem-3463	99	1	this	this	DET
fbem-3463	99	2	results	result	VERB
fbem-3463	99	3	in	in	ADP
fbem-3463	99	4	the	the	DET
fbem-3463	99	5	non	non	ADJ
fbem-3463	99	6	-	-	ADJ
fbem-3463	99	7	self	self	NOUN
fbem-3463	99	8	-	-	PUNCT
fbem-3463	99	9	employed	employ	VERB
fbem-3463	99	10	flexible	flexible	ADJ
fbem-3463	99	11	employees	employee	NOUN
fbem-3463	99	12	working	work	VERB
fbem-3463	99	13	in	in	ADP
fbem-3463	99	14	towns	town	NOUN
fbem-3463	99	15	and	and	CCONJ
fbem-3463	99	16	cities	city	NOUN
fbem-3463	99	17	are	be	AUX
fbem-3463	99	18	subject	subject	ADJ
fbem-3463	99	19	to	to	ADP
fbem-3463	99	20	5.5	5.5	NUM
fbem-3463	99	21	%	%	NOUN
fbem-3463	99	22	business	business	NOUN
fbem-3463	99	23	tax	tax	NOUN
fbem-3463	99	24	and	and	CCONJ
fbem-3463	99	25	surcharge	surcharge	NOUN
fbem-3463	99	26	,	,	PUNCT
fbem-3463	99	27	encountering	encounter	VERB
fbem-3463	99	28	double	double	ADJ
fbem-3463	99	29	taxation	taxation	NOUN
fbem-3463	99	30	,	,	PUNCT
fbem-3463	99	31	i.e.	i.e.	X
fbem-3463	99	32	,	,	PUNCT
fbem-3463	99	33	the	the	DET
fbem-3463	99	34	non	non	ADJ
fbem-3463	99	35	-	-	ADJ
fbem-3463	99	36	self	self	NOUN
fbem-3463	99	37	-	-	PUNCT
fbem-3463	99	38	employed	employ	VERB
fbem-3463	99	39	flexible	flexible	ADJ
fbem-3463	99	40	employees	employee	NOUN
fbem-3463	99	41	are	be	AUX
fbem-3463	99	42	not	not	PART
fbem-3463	99	43	only	only	ADV
fbem-3463	99	44	required	require	VERB
fbem-3463	99	45	to	to	PART
fbem-3463	99	46	pay	pay	VERB
fbem-3463	99	47	personal	personal	ADJ
fbem-3463	99	48	income	income	NOUN
fbem-3463	99	49	tax	tax	NOUN
fbem-3463	99	50	but	but	CCONJ
fbem-3463	99	51	also	also	ADV
fbem-3463	99	52	business	business	NOUN
fbem-3463	99	53	tax	tax	NOUN
fbem-3463	99	54	and	and	CCONJ
fbem-3463	99	55	surcharge	surcharge	NOUN
fbem-3463	99	56	,	,	PUNCT
fbem-3463	99	57	which	which	PRON
fbem-3463	99	58	increases	increase	VERB
fbem-3463	99	59	the	the	DET
fbem-3463	99	60	tax	tax	NOUN
fbem-3463	99	61	burden	burden	NOUN
fbem-3463	99	62	of	of	ADP
fbem-3463	99	63	non	non	ADJ
fbem-3463	99	64	-	-	ADJ
fbem-3463	99	65	self	self	NOUN
fbem-3463	99	66	-	-	PUNCT
fbem-3463	99	67	employed	employ	VERB
fbem-3463	99	68	flexible	flexible	ADJ
fbem-3463	99	69	employees	employee	NOUN
fbem-3463	99	70	.	.	PUNCT
fbem-3463	100	1	at	at	ADP
fbem-3463	100	2	the	the	DET
fbem-3463	100	3	same	same	ADJ
fbem-3463	100	4	time	time	NOUN
fbem-3463	100	5	,	,	PUNCT
fbem-3463	100	6	the	the	DET
fbem-3463	100	7	starting	starting	NOUN
fbem-3463	100	8	point	point	NOUN
fbem-3463	100	9	of	of	ADP
fbem-3463	100	10	personal	personal	ADJ
fbem-3463	100	11	income	income	NOUN
fbem-3463	100	12	tax	tax	NOUN
fbem-3463	100	13	payment	payment	NOUN
fbem-3463	100	14	is	be	AUX
fbem-3463	100	15	also	also	ADV
fbem-3463	100	16	unfair	unfair	ADJ
fbem-3463	100	17	,	,	PUNCT
fbem-3463	100	18	as	as	SCONJ
fbem-3463	100	19	non	non	ADJ
fbem-3463	100	20	-	-	ADJ
fbem-3463	100	21	self	self	NOUN
fbem-3463	100	22	-	-	PUNCT
fbem-3463	100	23	employed	employ	VERB
fbem-3463	100	24	flexible	flexible	ADJ
fbem-3463	100	25	workers	worker	NOUN
fbem-3463	100	26	must	must	AUX
fbem-3463	100	27	pay	pay	VERB
fbem-3463	100	28	personal	personal	ADJ
fbem-3463	100	29	income	income	NOUN
fbem-3463	100	30	tax	tax	NOUN
fbem-3463	100	31	when	when	SCONJ
fbem-3463	100	32	their	their	PRON
fbem-3463	100	33	labor	labor	NOUN
fbem-3463	100	34	compensation	compensation	NOUN
fbem-3463	100	35	exceeds	exceed	VERB
fbem-3463	100	36	rmb	rmb	VERB
fbem-3463	100	37	800	800	NUM
fbem-3463	100	38	,	,	PUNCT
fbem-3463	100	39	while	while	SCONJ
fbem-3463	100	40	regular	regular	ADJ
fbem-3463	100	41	199	199	NUM
fbem-3463	100	42	employees	employee	NOUN
fbem-3463	100	43	are	be	AUX
fbem-3463	100	44	only	only	ADV
fbem-3463	100	45	required	require	VERB
fbem-3463	100	46	to	to	PART
fbem-3463	100	47	pay	pay	VERB
fbem-3463	100	48	personal	personal	ADJ
fbem-3463	100	49	income	income	NOUN
fbem-3463	100	50	tax	tax	NOUN
fbem-3463	100	51	when	when	SCONJ
fbem-3463	100	52	their	their	PRON
fbem-3463	100	53	monthly	monthly	ADJ
fbem-3463	100	54	income	income	NOUN
fbem-3463	100	55	exceeds	exceed	NOUN
fbem-3463	100	56	rmb	rmb	VERB
fbem-3463	100	57	2,000	2,000	NUM
fbem-3463	100	58	,	,	PUNCT
fbem-3463	100	59	which	which	PRON
fbem-3463	100	60	violates	violate	VERB
fbem-3463	100	61	the	the	DET
fbem-3463	100	62	principle	principle	NOUN
fbem-3463	100	63	of	of	ADP
fbem-3463	100	64	fairness	fairness	NOUN
fbem-3463	100	65	from	from	ADP
fbem-3463	100	66	the	the	DET
fbem-3463	100	67	very	very	ADJ
fbem-3463	100	68	beginning	beginning	NOUN
fbem-3463	100	69	.	.	PUNCT
fbem-3463	101	1	6	6	X
fbem-3463	101	2	.	.	X
fbem-3463	101	3	new	new	ADJ
fbem-3463	101	4	industry	industry	NOUN
fbem-3463	101	5	flexible	flexible	ADJ
fbem-3463	101	6	employment	employment	NOUN
fbem-3463	101	7	and	and	CCONJ
fbem-3463	101	8	entrepreneurship	entrepreneurship	NOUN
fbem-3463	101	9	related	relate	VERB
fbem-3463	101	10	policies	policy	NOUN
fbem-3463	101	11	sorted	sort	VERB
fbem-3463	101	12	out	out	ADP
fbem-3463	101	13	premier	premier	PROPN
fbem-3463	101	14	li	li	PROPN
fbem-3463	101	15	keqiang	keqiang	PROPN
fbem-3463	101	16	convened	convene	VERB
fbem-3463	101	17	an	an	DET
fbem-3463	101	18	executive	executive	ADJ
fbem-3463	101	19	meeting	meeting	NOUN
fbem-3463	101	20	of	of	ADP
fbem-3463	101	21	the	the	DET
fbem-3463	101	22	state	state	NOUN
fbem-3463	101	23	council	council	NOUN
fbem-3463	101	24	in	in	ADP
fbem-3463	101	25	2021	2021	NUM
fbem-3463	101	26	,	,	PUNCT
fbem-3463	101	27	proposing	propose	VERB
fbem-3463	101	28	that	that	SCONJ
fbem-3463	101	29	flexible	flexible	ADJ
fbem-3463	101	30	employment	employment	NOUN
fbem-3463	101	31	is	be	AUX
fbem-3463	101	32	an	an	DET
fbem-3463	101	33	important	important	ADJ
fbem-3463	101	34	channel	channel	NOUN
fbem-3463	101	35	for	for	SCONJ
fbem-3463	101	36	the	the	DET
fbem-3463	101	37	masses	masse	NOUN
fbem-3463	101	38	to	to	PART
fbem-3463	101	39	increase	increase	VERB
fbem-3463	101	40	their	their	PRON
fbem-3463	101	41	income	income	NOUN
fbem-3463	101	42	from	from	ADP
fbem-3463	101	43	employment	employment	NOUN
fbem-3463	101	44	,	,	PUNCT
fbem-3463	101	45	extending	extend	VERB
fbem-3463	101	46	the	the	DET
fbem-3463	101	47	term	term	NOUN
fbem-3463	101	48	of	of	ADP
fbem-3463	101	49	some	some	DET
fbem-3463	101	50	policies	policy	NOUN
fbem-3463	101	51	to	to	PART
fbem-3463	101	52	reduce	reduce	VERB
fbem-3463	101	53	and	and	CCONJ
fbem-3463	101	54	stabilize	stabilize	VERB
fbem-3463	101	55	jobs	job	NOUN
fbem-3463	101	56	and	and	CCONJ
fbem-3463	101	57	expand	expand	VERB
fbem-3463	101	58	employment	employment	NOUN
fbem-3463	101	59	,	,	PUNCT
fbem-3463	101	60	and	and	CCONJ
fbem-3463	101	61	determining	determine	VERB
fbem-3463	101	62	measures	measure	NOUN
fbem-3463	101	63	to	to	PART
fbem-3463	101	64	further	far	ADV
fbem-3463	101	65	support	support	VERB
fbem-3463	101	66	flexible	flexible	ADJ
fbem-3463	101	67	employment	employment	NOUN
fbem-3463	101	68	.	.	PUNCT
fbem-3463	102	1	china	china	PROPN
fbem-3463	102	2	's	's	PART
fbem-3463	102	3	tax	tax	NOUN
fbem-3463	102	4	authorities	authority	NOUN
fbem-3463	102	5	can	can	AUX
fbem-3463	102	6	learn	learn	VERB
fbem-3463	102	7	from	from	ADP
fbem-3463	102	8	the	the	DET
fbem-3463	102	9	policies	policy	NOUN
fbem-3463	102	10	and	and	CCONJ
fbem-3463	102	11	collection	collection	NOUN
fbem-3463	102	12	methods	method	NOUN
fbem-3463	102	13	of	of	ADP
fbem-3463	102	14	foreign	foreign	ADJ
fbem-3463	102	15	developed	develop	VERB
fbem-3463	102	16	countries	country	NOUN
fbem-3463	102	17	(	(	PUNCT
fbem-3463	102	18	regions	region	NOUN
fbem-3463	102	19	)	)	PUNCT
fbem-3463	102	20	,	,	PUNCT
fbem-3463	102	21	learn	learn	VERB
fbem-3463	102	22	from	from	ADP
fbem-3463	102	23	foreign	foreign	ADJ
fbem-3463	102	24	scientific	scientific	ADJ
fbem-3463	102	25	and	and	CCONJ
fbem-3463	102	26	reasonable	reasonable	ADJ
fbem-3463	102	27	management	management	NOUN
fbem-3463	102	28	methods	method	NOUN
fbem-3463	102	29	,	,	PUNCT
fbem-3463	102	30	continuously	continuously	ADV
fbem-3463	102	31	improve	improve	VERB
fbem-3463	102	32	and	and	CCONJ
fbem-3463	102	33	optimize	optimize	VERB
fbem-3463	102	34	our	our	PRON
fbem-3463	102	35	tax	tax	NOUN
fbem-3463	102	36	policies	policy	NOUN
fbem-3463	102	37	and	and	CCONJ
fbem-3463	102	38	collection	collection	NOUN
fbem-3463	102	39	system	system	NOUN
fbem-3463	102	40	,	,	PUNCT
fbem-3463	102	41	and	and	CCONJ
fbem-3463	102	42	promote	promote	VERB
fbem-3463	102	43	the	the	DET
fbem-3463	102	44	better	well	ADJ
fbem-3463	102	45	development	development	NOUN
fbem-3463	102	46	of	of	ADP
fbem-3463	102	47	flexible	flexible	ADJ
fbem-3463	102	48	employment	employment	NOUN
fbem-3463	102	49	industry	industry	NOUN
fbem-3463	102	50	in	in	ADP
fbem-3463	102	51	the	the	DET
fbem-3463	102	52	digital	digital	ADJ
fbem-3463	102	53	economy	economy	NOUN
fbem-3463	102	54	under	under	ADP
fbem-3463	102	55	the	the	DET
fbem-3463	102	56	new	new	ADJ
fbem-3463	102	57	business	business	NOUN
fbem-3463	102	58	model	model	NOUN
fbem-3463	102	59	.	.	PUNCT
fbem-3463	103	1	6.1	6.1	NUM
fbem-3463	103	2	.	.	PUNCT
fbem-3463	103	3	clarify	clarify	VERB
fbem-3463	103	4	the	the	DET
fbem-3463	103	5	nature	nature	NOUN
fbem-3463	103	6	of	of	ADP
fbem-3463	103	7	income	income	NOUN
fbem-3463	103	8	recognition	recognition	NOUN
fbem-3463	103	9	for	for	ADP
fbem-3463	103	10	the	the	DET
fbem-3463	103	11	flexibly	flexibly	ADV
fbem-3463	103	12	employed	employ	VERB
fbem-3463	103	13	first	first	ADV
fbem-3463	103	14	of	of	ADP
fbem-3463	103	15	all	all	PRON
fbem-3463	103	16	,	,	PUNCT
fbem-3463	103	17	we	we	PRON
fbem-3463	103	18	should	should	AUX
fbem-3463	103	19	implement	implement	VERB
fbem-3463	103	20	the	the	DET
fbem-3463	103	21	most	most	ADV
fbem-3463	103	22	basic	basic	ADJ
fbem-3463	103	23	fairness	fairness	NOUN
fbem-3463	103	24	criterion	criterion	NOUN
fbem-3463	103	25	,	,	PUNCT
fbem-3463	103	26	and	and	CCONJ
fbem-3463	103	27	determine	determine	VERB
fbem-3463	103	28	the	the	DET
fbem-3463	103	29	nature	nature	NOUN
fbem-3463	103	30	of	of	ADP
fbem-3463	103	31	the	the	DET
fbem-3463	103	32	taxpayer	taxpayer	NOUN
fbem-3463	103	33	's	's	PART
fbem-3463	103	34	income	income	NOUN
fbem-3463	103	35	not	not	PART
fbem-3463	103	36	only	only	ADV
fbem-3463	103	37	based	base	VERB
fbem-3463	103	38	on	on	ADP
fbem-3463	103	39	the	the	DET
fbem-3463	103	40	information	information	NOUN
fbem-3463	103	41	platform	platform	NOUN
fbem-3463	103	42	based	base	VERB
fbem-3463	103	43	on	on	ADP
fbem-3463	103	44	which	which	PRON
fbem-3463	103	45	the	the	DET
fbem-3463	103	46	taxpayer	taxpayer	NOUN
fbem-3463	103	47	provides	provide	VERB
fbem-3463	103	48	labor	labor	NOUN
fbem-3463	103	49	services	service	NOUN
fbem-3463	103	50	,	,	PUNCT
fbem-3463	103	51	but	but	CCONJ
fbem-3463	103	52	also	also	ADV
fbem-3463	103	53	based	base	VERB
fbem-3463	103	54	on	on	ADP
fbem-3463	103	55	the	the	DET
fbem-3463	103	56	business	business	NOUN
fbem-3463	103	57	substance	substance	NOUN
fbem-3463	103	58	based	base	VERB
fbem-3463	103	59	on	on	ADP
fbem-3463	103	60	which	which	PRON
fbem-3463	103	61	the	the	DET
fbem-3463	103	62	taxpayer	taxpayer	NOUN
fbem-3463	103	63	provides	provide	VERB
fbem-3463	103	64	labor	labor	NOUN
fbem-3463	103	65	services	service	NOUN
fbem-3463	103	66	or	or	CCONJ
fbem-3463	103	67	participates	participate	VERB
fbem-3463	103	68	in	in	ADP
fbem-3463	103	69	business	business	NOUN
fbem-3463	103	70	activities	activity	NOUN
fbem-3463	103	71	,	,	PUNCT
fbem-3463	103	72	so	so	SCONJ
fbem-3463	103	73	as	as	SCONJ
fbem-3463	103	74	to	to	PART
fbem-3463	103	75	prevent	prevent	VERB
fbem-3463	103	76	the	the	DET
fbem-3463	103	77	phenomenon	phenomenon	NOUN
fbem-3463	103	78	that	that	SCONJ
fbem-3463	103	79	different	different	ADJ
fbem-3463	103	80	groups	group	NOUN
fbem-3463	103	81	of	of	ADP
fbem-3463	103	82	laborers	laborer	NOUN
fbem-3463	103	83	are	be	AUX
fbem-3463	103	84	subject	subject	ADJ
fbem-3463	103	85	to	to	ADP
fbem-3463	103	86	different	different	ADJ
fbem-3463	103	87	or	or	CCONJ
fbem-3463	103	88	vastly	vastly	ADV
fbem-3463	103	89	different	different	ADJ
fbem-3463	103	90	tax	tax	NOUN
fbem-3463	103	91	rates	rate	NOUN
fbem-3463	103	92	on	on	ADP
fbem-3463	103	93	the	the	DET
fbem-3463	103	94	premise	premise	NOUN
fbem-3463	103	95	of	of	ADP
fbem-3463	103	96	the	the	DET
fbem-3463	103	97	same	same	ADJ
fbem-3463	103	98	nature	nature	NOUN
fbem-3463	103	99	of	of	ADP
fbem-3463	103	100	labor	labor	NOUN
fbem-3463	103	101	.	.	PUNCT
fbem-3463	104	1	at	at	ADP
fbem-3463	104	2	the	the	DET
fbem-3463	104	3	same	same	ADJ
fbem-3463	104	4	time	time	NOUN
fbem-3463	104	5	,	,	PUNCT
fbem-3463	104	6	it	it	PRON
fbem-3463	104	7	is	be	AUX
fbem-3463	104	8	necessary	necessary	ADJ
fbem-3463	104	9	to	to	PART
fbem-3463	104	10	balance	balance	VERB
fbem-3463	104	11	the	the	DET
fbem-3463	104	12	overall	overall	ADJ
fbem-3463	104	13	tax	tax	NOUN
fbem-3463	104	14	rate	rate	NOUN
fbem-3463	104	15	between	between	ADP
fbem-3463	104	16	wage	wage	NOUN
fbem-3463	104	17	income	income	NOUN
fbem-3463	104	18	and	and	CCONJ
fbem-3463	104	19	business	business	NOUN
fbem-3463	104	20	income	income	NOUN
fbem-3463	104	21	as	as	ADV
fbem-3463	104	22	far	far	ADV
fbem-3463	104	23	as	as	ADP
fbem-3463	104	24	possible	possible	ADJ
fbem-3463	104	25	,	,	PUNCT
fbem-3463	104	26	and	and	CCONJ
fbem-3463	104	27	then	then	ADV
fbem-3463	104	28	consider	consider	VERB
fbem-3463	104	29	appropriately	appropriately	ADV
fbem-3463	104	30	broadening	broaden	VERB
fbem-3463	104	31	the	the	DET
fbem-3463	104	32	scope	scope	NOUN
fbem-3463	104	33	of	of	ADP
fbem-3463	104	34	comprehensive	comprehensive	ADJ
fbem-3463	104	35	income	income	NOUN
fbem-3463	104	36	tax	tax	NOUN
fbem-3463	104	37	,	,	PUNCT
fbem-3463	104	38	so	so	SCONJ
fbem-3463	104	39	as	as	SCONJ
fbem-3463	104	40	to	to	PART
fbem-3463	104	41	completely	completely	ADV
fbem-3463	104	42	eliminate	eliminate	VERB
fbem-3463	104	43	the	the	DET
fbem-3463	104	44	differences	difference	NOUN
fbem-3463	104	45	in	in	ADP
fbem-3463	104	46	individual	individual	ADJ
fbem-3463	104	47	burden	burden	NOUN
fbem-3463	104	48	in	in	ADP
fbem-3463	104	49	comprehensive	comprehensive	ADJ
fbem-3463	104	50	personal	personal	ADJ
fbem-3463	104	51	income	income	NOUN
fbem-3463	104	52	tax	tax	NOUN
fbem-3463	104	53	,	,	PUNCT
fbem-3463	104	54	as	as	ADV
fbem-3463	104	55	well	well	ADV
fbem-3463	104	56	as	as	ADP
fbem-3463	104	57	the	the	DET
fbem-3463	104	58	differences	difference	NOUN
fbem-3463	104	59	in	in	ADP
fbem-3463	104	60	income	income	NOUN
fbem-3463	104	61	arising	arise	VERB
fbem-3463	104	62	from	from	ADP
fbem-3463	104	63	different	different	ADJ
fbem-3463	104	64	tax	tax	NOUN
fbem-3463	104	65	rates	rate	NOUN
fbem-3463	104	66	and	and	CCONJ
fbem-3463	104	67	different	different	ADJ
fbem-3463	104	68	total	total	ADJ
fbem-3463	104	69	tax	tax	NOUN
fbem-3463	104	70	rates	rate	NOUN
fbem-3463	104	71	applicable	applicable	ADJ
fbem-3463	104	72	to	to	ADP
fbem-3463	104	73	various	various	ADJ
fbem-3463	104	74	incomes	income	NOUN
fbem-3463	104	75	.	.	PUNCT
fbem-3463	105	1	second	second	ADV
fbem-3463	105	2	,	,	PUNCT
fbem-3463	105	3	the	the	DET
fbem-3463	105	4	employment	employment	NOUN
fbem-3463	105	5	relationship	relationship	NOUN
fbem-3463	105	6	(	(	PUNCT
fbem-3463	105	7	employment	employment	NOUN
fbem-3463	105	8	relationship	relationship	NOUN
fbem-3463	105	9	)	)	PUNCT
fbem-3463	105	10	in	in	ADP
fbem-3463	105	11	the	the	DET
fbem-3463	105	12	field	field	NOUN
fbem-3463	105	13	of	of	ADP
fbem-3463	105	14	flexible	flexible	ADJ
fbem-3463	105	15	employment	employment	NOUN
fbem-3463	105	16	platform	platform	NOUN
fbem-3463	105	17	should	should	AUX
fbem-3463	105	18	be	be	AUX
fbem-3463	105	19	clarified	clarify	VERB
fbem-3463	105	20	,	,	PUNCT
fbem-3463	105	21	the	the	DET
fbem-3463	105	22	regulation	regulation	NOUN
fbem-3463	105	23	of	of	ADP
fbem-3463	105	24	flexible	flexible	ADJ
fbem-3463	105	25	employment	employment	NOUN
fbem-3463	105	26	platform	platform	NOUN
fbem-3463	105	27	should	should	AUX
fbem-3463	105	28	be	be	AUX
fbem-3463	105	29	strengthened	strengthen	VERB
fbem-3463	105	30	,	,	PUNCT
fbem-3463	105	31	flexible	flexible	ADJ
fbem-3463	105	32	employment	employment	NOUN
fbem-3463	105	33	should	should	AUX
fbem-3463	105	34	be	be	AUX
fbem-3463	105	35	incorporated	incorporate	VERB
fbem-3463	105	36	into	into	ADP
fbem-3463	105	37	the	the	DET
fbem-3463	105	38	tax	tax	NOUN
fbem-3463	105	39	legislation	legislation	NOUN
fbem-3463	105	40	system	system	NOUN
fbem-3463	105	41	,	,	PUNCT
fbem-3463	105	42	and	and	CCONJ
fbem-3463	105	43	the	the	DET
fbem-3463	105	44	flexible	flexible	ADJ
fbem-3463	105	45	employment	employment	NOUN
fbem-3463	105	46	tax	tax	NOUN
fbem-3463	105	47	cycle	cycle	NOUN
fbem-3463	105	48	should	should	AUX
fbem-3463	105	49	be	be	AUX
fbem-3463	105	50	regulated	regulate	VERB
fbem-3463	105	51	to	to	PART
fbem-3463	105	52	facilitate	facilitate	VERB
fbem-3463	105	53	tax	tax	NOUN
fbem-3463	105	54	compliance	compliance	NOUN
fbem-3463	105	55	management	management	NOUN
fbem-3463	105	56	by	by	ADP
fbem-3463	105	57	regulatory	regulatory	ADJ
fbem-3463	105	58	authorities	authority	NOUN
fbem-3463	105	59	.	.	PUNCT
fbem-3463	106	1	lastly	lastly	ADV
fbem-3463	106	2	,	,	PUNCT
fbem-3463	106	3	efforts	effort	NOUN
fbem-3463	106	4	should	should	AUX
fbem-3463	106	5	be	be	AUX
fbem-3463	106	6	made	make	VERB
fbem-3463	106	7	to	to	PART
fbem-3463	106	8	reduce	reduce	VERB
fbem-3463	106	9	the	the	DET
fbem-3463	106	10	tax	tax	NOUN
fbem-3463	106	11	burden	burden	NOUN
fbem-3463	106	12	on	on	ADP
fbem-3463	106	13	taxpayers	taxpayer	NOUN
fbem-3463	106	14	.	.	PUNCT
fbem-3463	107	1	most	most	ADJ
fbem-3463	107	2	of	of	ADP
fbem-3463	107	3	the	the	DET
fbem-3463	107	4	flexi	flexi	NOUN
fbem-3463	107	5	-	-	PUNCT
fbem-3463	107	6	employed	employ	VERB
fbem-3463	107	7	people	people	NOUN
fbem-3463	107	8	's	's	PART
fbem-3463	107	9	income	income	NOUN
fbem-3463	107	10	is	be	AUX
fbem-3463	107	11	at	at	ADP
fbem-3463	107	12	a	a	DET
fbem-3463	107	13	low	low	ADJ
fbem-3463	107	14	to	to	ADP
fbem-3463	107	15	medium	medium	ADJ
fbem-3463	107	16	level	level	NOUN
fbem-3463	107	17	,	,	PUNCT
fbem-3463	107	18	and	and	CCONJ
fbem-3463	107	19	they	they	PRON
fbem-3463	107	20	also	also	ADV
fbem-3463	107	21	have	have	VERB
fbem-3463	107	22	to	to	PART
fbem-3463	107	23	bear	bear	VERB
fbem-3463	107	24	the	the	DET
fbem-3463	107	25	burden	burden	NOUN
fbem-3463	107	26	of	of	ADP
fbem-3463	107	27	social	social	ADJ
fbem-3463	107	28	security	security	NOUN
fbem-3463	107	29	,	,	PUNCT
fbem-3463	107	30	which	which	PRON
fbem-3463	107	31	is	be	AUX
fbem-3463	107	32	the	the	DET
fbem-3463	107	33	reason	reason	NOUN
fbem-3463	107	34	why	why	SCONJ
fbem-3463	107	35	the	the	DET
fbem-3463	107	36	tax	tax	NOUN
fbem-3463	107	37	system	system	NOUN
fbem-3463	107	38	should	should	AUX
fbem-3463	107	39	not	not	PART
fbem-3463	107	40	be	be	AUX
fbem-3463	107	41	too	too	ADV
fbem-3463	107	42	high	high	ADJ
fbem-3463	107	43	.	.	PUNCT
fbem-3463	108	1	considering	consider	VERB
fbem-3463	108	2	that	that	SCONJ
fbem-3463	108	3	the	the	DET
fbem-3463	108	4	income	income	NOUN
fbem-3463	108	5	of	of	ADP
fbem-3463	108	6	flexible	flexible	ADJ
fbem-3463	108	7	workers	worker	NOUN
fbem-3463	108	8	is	be	AUX
fbem-3463	108	9	not	not	PART
fbem-3463	108	10	fixed	fix	VERB
fbem-3463	108	11	,	,	PUNCT
fbem-3463	108	12	in	in	ADP
fbem-3463	108	13	order	order	NOUN
fbem-3463	108	14	to	to	PART
fbem-3463	108	15	pay	pay	VERB
fbem-3463	108	16	income	income	NOUN
fbem-3463	108	17	tax	tax	NOUN
fbem-3463	108	18	accurately	accurately	ADV
fbem-3463	108	19	,	,	PUNCT
fbem-3463	108	20	it	it	PRON
fbem-3463	108	21	is	be	AUX
fbem-3463	108	22	suggested	suggest	VERB
fbem-3463	108	23	to	to	PART
fbem-3463	108	24	introduce	introduce	VERB
fbem-3463	108	25	a	a	DET
fbem-3463	108	26	uniform	uniform	ADJ
fbem-3463	108	27	tax	tax	NOUN
fbem-3463	108	28	rate	rate	NOUN
fbem-3463	108	29	for	for	ADP
fbem-3463	108	30	"	"	PUNCT
fbem-3463	108	31	business	business	NOUN
fbem-3463	108	32	income	income	NOUN
fbem-3463	108	33	"	"	PUNCT
fbem-3463	108	34	as	as	ADP
fbem-3463	108	35	comprehensive	comprehensive	ADJ
fbem-3463	108	36	income	income	NOUN
fbem-3463	108	37	,	,	PUNCT
fbem-3463	108	38	just	just	ADV
fbem-3463	108	39	like	like	ADP
fbem-3463	108	40	"	"	PUNCT
fbem-3463	108	41	labor	labor	NOUN
fbem-3463	108	42	compensation	compensation	NOUN
fbem-3463	108	43	income	income	NOUN
fbem-3463	108	44	"	"	PUNCT
fbem-3463	108	45	,	,	PUNCT
fbem-3463	108	46	so	so	SCONJ
fbem-3463	108	47	as	as	SCONJ
fbem-3463	108	48	to	to	PART
fbem-3463	108	49	reduce	reduce	VERB
fbem-3463	108	50	the	the	DET
fbem-3463	108	51	tax	tax	NOUN
fbem-3463	108	52	burden	burden	NOUN
fbem-3463	108	53	of	of	ADP
fbem-3463	108	54	flexible	flexible	ADJ
fbem-3463	108	55	workers	worker	NOUN
fbem-3463	108	56	and	and	CCONJ
fbem-3463	108	57	reduce	reduce	VERB
fbem-3463	108	58	tax	tax	NOUN
fbem-3463	108	59	collection	collection	NOUN
fbem-3463	108	60	costs	cost	NOUN
fbem-3463	108	61	to	to	ADP
fbem-3463	108	62	a	a	DET
fbem-3463	108	63	certain	certain	ADJ
fbem-3463	108	64	extent	extent	NOUN
fbem-3463	108	65	,	,	PUNCT
fbem-3463	108	66	thus	thus	ADV
fbem-3463	108	67	improving	improve	VERB
fbem-3463	108	68	the	the	DET
fbem-3463	108	69	quality	quality	NOUN
fbem-3463	108	70	of	of	ADP
fbem-3463	108	71	employment	employment	NOUN
fbem-3463	108	72	of	of	ADP
fbem-3463	108	73	flexible	flexible	ADJ
fbem-3463	108	74	workers	worker	NOUN
fbem-3463	108	75	.	.	PUNCT
fbem-3463	109	1	6.2	6.2	NUM
fbem-3463	109	2	.	.	PUNCT
fbem-3463	109	3	clarify	clarify	VERB
fbem-3463	109	4	the	the	DET
fbem-3463	109	5	vat	vat	NOUN
fbem-3463	109	6	tax	tax	NOUN
fbem-3463	109	7	cycle	cycle	NOUN
fbem-3463	109	8	and	and	CCONJ
fbem-3463	109	9	promote	promote	VERB
fbem-3463	109	10	the	the	DET
fbem-3463	109	11	application	application	NOUN
fbem-3463	109	12	of	of	ADP
fbem-3463	109	13	preferential	preferential	ADJ
fbem-3463	109	14	policies	policy	NOUN
fbem-3463	109	15	tax	tax	NOUN
fbem-3463	109	16	authorities	authority	NOUN
fbem-3463	109	17	can	can	AUX
fbem-3463	109	18	develop	develop	VERB
fbem-3463	109	19	online	online	ADJ
fbem-3463	109	20	management	management	NOUN
fbem-3463	109	21	platform	platform	NOUN
fbem-3463	109	22	systems	system	NOUN
fbem-3463	109	23	and	and	CCONJ
fbem-3463	109	24	design	design	NOUN
fbem-3463	109	25	simple	simple	ADJ
fbem-3463	109	26	and	and	CCONJ
fbem-3463	109	27	standardized	standardized	ADJ
fbem-3463	109	28	filing	filing	NOUN
fbem-3463	109	29	and	and	CCONJ
fbem-3463	109	30	auditing	auditing	NOUN
fbem-3463	109	31	systems	system	NOUN
fbem-3463	109	32	for	for	ADP
fbem-3463	109	33	flexible	flexible	ADJ
fbem-3463	109	34	employees	employee	NOUN
fbem-3463	109	35	to	to	PART
fbem-3463	109	36	complete	complete	VERB
fbem-3463	109	37	online	online	ADJ
fbem-3463	109	38	temporary	temporary	ADJ
fbem-3463	109	39	tax	tax	NOUN
fbem-3463	109	40	registration	registration	NOUN
fbem-3463	109	41	conveniently	conveniently	ADV
fbem-3463	109	42	and	and	CCONJ
fbem-3463	109	43	quickly	quickly	ADV
fbem-3463	109	44	.	.	PUNCT
fbem-3463	110	1	regarding	regard	VERB
fbem-3463	110	2	the	the	DET
fbem-3463	110	3	vat	vat	NOUN
fbem-3463	110	4	tax	tax	NOUN
fbem-3463	110	5	cycle	cycle	NOUN
fbem-3463	110	6	,	,	PUNCT
fbem-3463	110	7	according	accord	VERB
fbem-3463	110	8	to	to	ADP
fbem-3463	110	9	the	the	DET
fbem-3463	110	10	current	current	ADJ
fbem-3463	110	11	policy	policy	NOUN
fbem-3463	110	12	,	,	PUNCT
fbem-3463	110	13	the	the	DET
fbem-3463	110	14	vat	vat	NOUN
fbem-3463	110	15	tax	tax	NOUN
fbem-3463	110	16	cycle	cycle	NOUN
fbem-3463	110	17	of	of	ADP
fbem-3463	110	18	flexible	flexible	ADJ
fbem-3463	110	19	employees	employee	NOUN
fbem-3463	110	20	is	be	AUX
fbem-3463	110	21	divided	divide	VERB
fbem-3463	110	22	according	accord	VERB
fbem-3463	110	23	to	to	ADP
fbem-3463	110	24	whether	whether	SCONJ
fbem-3463	110	25	they	they	PRON
fbem-3463	110	26	have	have	AUX
fbem-3463	110	27	completed	complete	VERB
fbem-3463	110	28	tax	tax	NOUN
fbem-3463	110	29	registration	registration	NOUN
fbem-3463	110	30	(	(	PUNCT
fbem-3463	110	31	including	include	VERB
fbem-3463	110	32	temporary	temporary	ADJ
fbem-3463	110	33	tax	tax	NOUN
fbem-3463	110	34	registration	registration	NOUN
fbem-3463	110	35	)	)	PUNCT
fbem-3463	110	36	,	,	PUNCT
fbem-3463	110	37	i.e.	i.e.	X
fbem-3463	110	38	,	,	PUNCT
fbem-3463	110	39	they	they	PRON
fbem-3463	110	40	file	file	VERB
fbem-3463	110	41	tax	tax	NOUN
fbem-3463	110	42	returns	return	NOUN
fbem-3463	110	43	regularly	regularly	ADV
fbem-3463	110	44	,	,	PUNCT
fbem-3463	110	45	and	and	CCONJ
fbem-3463	110	46	taxpayers	taxpayer	NOUN
fbem-3463	110	47	who	who	PRON
fbem-3463	110	48	have	have	AUX
fbem-3463	110	49	not	not	PART
fbem-3463	110	50	completed	complete	VERB
fbem-3463	110	51	tax	tax	NOUN
fbem-3463	110	52	registration	registration	NOUN
fbem-3463	110	53	usually	usually	ADV
fbem-3463	110	54	need	need	VERB
fbem-3463	110	55	to	to	PART
fbem-3463	110	56	submit	submit	VERB
fbem-3463	110	57	tax	tax	NOUN
fbem-3463	110	58	returns	return	NOUN
fbem-3463	110	59	regularly	regularly	ADV
fbem-3463	110	60	.	.	PUNCT
fbem-3463	111	1	however	however	ADV
fbem-3463	111	2	,	,	PUNCT
fbem-3463	111	3	the	the	DET
fbem-3463	111	4	current	current	ADJ
fbem-3463	111	5	policy	policy	NOUN
fbem-3463	111	6	is	be	AUX
fbem-3463	111	7	rather	rather	ADV
fbem-3463	111	8	vague	vague	ADJ
fbem-3463	111	9	on	on	ADP
fbem-3463	111	10	the	the	DET
fbem-3463	111	11	concept	concept	NOUN
fbem-3463	111	12	of	of	ADP
fbem-3463	111	13	time	time	NOUN
fbem-3463	111	14	,	,	PUNCT
fbem-3463	111	15	which	which	PRON
fbem-3463	111	16	poses	pose	VERB
fbem-3463	111	17	a	a	DET
fbem-3463	111	18	certain	certain	ADJ
fbem-3463	111	19	degree	degree	NOUN
fbem-3463	111	20	of	of	ADP
fbem-3463	111	21	tax	tax	NOUN
fbem-3463	111	22	risk	risk	NOUN
fbem-3463	111	23	to	to	ADP
fbem-3463	111	24	flexible	flexible	ADJ
fbem-3463	111	25	taxpayers	taxpayer	NOUN
fbem-3463	111	26	.	.	PUNCT
fbem-3463	112	1	6.3	6.3	NUM
fbem-3463	112	2	.	.	PUNCT
fbem-3463	113	1	the	the	DET
fbem-3463	113	2	establishment	establishment	NOUN
fbem-3463	113	3	of	of	ADP
fbem-3463	113	4	a	a	DET
fbem-3463	113	5	convenient	convenient	ADJ
fbem-3463	113	6	and	and	CCONJ
fbem-3463	113	7	unified	unified	ADJ
fbem-3463	113	8	tax	tax	NOUN
fbem-3463	113	9	collection	collection	NOUN
fbem-3463	113	10	and	and	CCONJ
fbem-3463	113	11	management	management	NOUN
fbem-3463	113	12	system	system	NOUN
fbem-3463	113	13	some	some	DET
fbem-3463	113	14	areas	area	NOUN
fbem-3463	113	15	of	of	ADP
fbem-3463	113	16	china	china	PROPN
fbem-3463	113	17	(	(	PUNCT
fbem-3463	113	18	such	such	ADJ
fbem-3463	113	19	as	as	ADP
fbem-3463	113	20	hainan	hainan	PROPN
fbem-3463	113	21	province	province	PROPN
fbem-3463	113	22	)	)	PUNCT
fbem-3463	113	23	market	market	NOUN
fbem-3463	113	24	supervision	supervision	NOUN
fbem-3463	113	25	and	and	CCONJ
fbem-3463	113	26	management	management	NOUN
fbem-3463	113	27	departments	department	NOUN
fbem-3463	113	28	have	have	AUX
fbem-3463	113	29	piloted	pilot	VERB
fbem-3463	113	30	a	a	DET
fbem-3463	113	31	cluster	cluster	NOUN
fbem-3463	113	32	registration	registration	NOUN
fbem-3463	113	33	system	system	NOUN
fbem-3463	113	34	for	for	ADP
fbem-3463	113	35	individual	individual	ADJ
fbem-3463	113	36	industrial	industrial	ADJ
fbem-3463	113	37	and	and	CCONJ
fbem-3463	113	38	commercial	commercial	ADJ
fbem-3463	113	39	households	household	NOUN
fbem-3463	113	40	in	in	ADP
fbem-3463	113	41	the	the	DET
fbem-3463	113	42	platform	platform	NOUN
fbem-3463	113	43	economy	economy	NOUN
fbem-3463	113	44	,	,	PUNCT
fbem-3463	113	45	which	which	PRON
fbem-3463	113	46	facilitates	facilitate	VERB
fbem-3463	113	47	tax	tax	NOUN
fbem-3463	113	48	collection	collection	NOUN
fbem-3463	113	49	and	and	CCONJ
fbem-3463	113	50	management	management	NOUN
fbem-3463	113	51	while	while	SCONJ
fbem-3463	113	52	also	also	ADV
fbem-3463	113	53	allowing	allow	VERB
fbem-3463	113	54	flexibly	flexibly	ADV
fbem-3463	113	55	employed	employ	VERB
fbem-3463	113	56	persons	person	NOUN
fbem-3463	113	57	to	to	PART
fbem-3463	113	58	fully	fully	ADV
fbem-3463	113	59	enjoy	enjoy	VERB
fbem-3463	113	60	the	the	DET
fbem-3463	113	61	preferential	preferential	ADJ
fbem-3463	113	62	tax	tax	NOUN
fbem-3463	113	63	policies	policy	NOUN
fbem-3463	113	64	from	from	ADP
fbem-3463	113	65	the	the	DET
fbem-3463	113	66	state	state	NOUN
fbem-3463	113	67	.	.	PUNCT
fbem-3463	114	1	the	the	DET
fbem-3463	114	2	future	future	NOUN
fbem-3463	114	3	can	can	AUX
fbem-3463	114	4	expand	expand	VERB
fbem-3463	114	5	the	the	DET
fbem-3463	114	6	scope	scope	NOUN
fbem-3463	114	7	of	of	ADP
fbem-3463	114	8	the	the	DET
fbem-3463	114	9	pilot	pilot	NOUN
fbem-3463	114	10	,	,	PUNCT
fbem-3463	114	11	and	and	CCONJ
fbem-3463	114	12	constantly	constantly	ADV
fbem-3463	114	13	improve	improve	VERB
fbem-3463	114	14	the	the	DET
fbem-3463	114	15	service	service	NOUN
fbem-3463	114	16	specification	specification	NOUN
fbem-3463	114	17	in	in	ADP
fbem-3463	114	18	the	the	DET
fbem-3463	114	19	later	later	ADJ
fbem-3463	114	20	stage	stage	NOUN
fbem-3463	114	21	of	of	ADP
fbem-3463	114	22	the	the	DET
fbem-3463	114	23	actual	actual	ADJ
fbem-3463	114	24	operation	operation	NOUN
fbem-3463	114	25	of	of	ADP
fbem-3463	114	26	the	the	DET
fbem-3463	114	27	existing	exist	VERB
fbem-3463	114	28	,	,	PUNCT
fbem-3463	114	29	in	in	ADP
fbem-3463	114	30	the	the	DET
fbem-3463	114	31	problem	problem	NOUN
fbem-3463	114	32	,	,	PUNCT
fbem-3463	114	33	to	to	PART
fbem-3463	114	34	achieve	achieve	VERB
fbem-3463	114	35	flexible	flexible	ADJ
fbem-3463	114	36	employment	employment	NOUN
fbem-3463	114	37	of	of	ADP
fbem-3463	114	38	individuals	individual	NOUN
fbem-3463	114	39	registered	register	VERB
fbem-3463	114	40	as	as	ADP
fbem-3463	114	41	individual	individual	ADJ
fbem-3463	114	42	industrial	industrial	ADJ
fbem-3463	114	43	and	and	CCONJ
fbem-3463	114	44	commercial	commercial	ADJ
fbem-3463	114	45	households	household	NOUN
fbem-3463	114	46	through	through	ADP
fbem-3463	114	47	cluster	cluster	NOUN
fbem-3463	114	48	registration	registration	NOUN
fbem-3463	114	49	,	,	PUNCT
fbem-3463	114	50	apply	apply	VERB
fbem-3463	114	51	for	for	ADP
fbem-3463	114	52	personal	personal	ADJ
fbem-3463	114	53	income	income	NOUN
fbem-3463	114	54	tax	tax	NOUN
fbem-3463	114	55	,	,	PUNCT
fbem-3463	114	56	value	value	NOUN
fbem-3463	114	57	-	-	PUNCT
fbem-3463	114	58	added	add	VERB
fbem-3463	114	59	tax	tax	NOUN
fbem-3463	114	60	and	and	CCONJ
fbem-3463	114	61	other	other	ADJ
fbem-3463	114	62	related	related	ADJ
fbem-3463	114	63	policies	policy	NOUN
fbem-3463	114	64	to	to	PART
fbem-3463	114	65	promote	promote	VERB
fbem-3463	114	66	the	the	DET
fbem-3463	114	67	transformation	transformation	NOUN
fbem-3463	114	68	of	of	ADP
fbem-3463	114	69	flexible	flexible	ADJ
fbem-3463	114	70	employment	employment	NOUN
fbem-3463	114	71	to	to	ADP
fbem-3463	114	72	entrepreneurs	entrepreneur	NOUN
fbem-3463	114	73	,	,	PUNCT
fbem-3463	114	74	and	and	CCONJ
fbem-3463	114	75	improve	improve	VERB
fbem-3463	114	76	the	the	DET
fbem-3463	114	77	quality	quality	NOUN
fbem-3463	114	78	of	of	ADP
fbem-3463	114	79	their	their	PRON
fbem-3463	114	80	employment	employment	NOUN
fbem-3463	114	81	in	in	ADP
fbem-3463	114	82	many	many	ADJ
fbem-3463	114	83	ways	way	NOUN
fbem-3463	114	84	.	.	PUNCT
fbem-3463	115	1	on	on	ADP
fbem-3463	115	2	the	the	DET
fbem-3463	115	3	other	other	ADJ
fbem-3463	115	4	hand	hand	NOUN
fbem-3463	115	5	,	,	PUNCT
fbem-3463	115	6	the	the	DET
fbem-3463	115	7	main	main	ADJ
fbem-3463	115	8	advantage	advantage	NOUN
fbem-3463	115	9	of	of	ADP
fbem-3463	115	10	the	the	DET
fbem-3463	115	11	flexibly	flexibly	ADV
fbem-3463	115	12	employed	employ	VERB
fbem-3463	115	13	people	people	NOUN
fbem-3463	115	14	is	be	AUX
fbem-3463	115	15	that	that	SCONJ
fbem-3463	115	16	they	they	PRON
fbem-3463	115	17	are	be	AUX
fbem-3463	115	18	scattered	scatter	VERB
fbem-3463	115	19	and	and	CCONJ
fbem-3463	115	20	more	more	ADJ
fbem-3463	115	21	mobile	mobile	NOUN
fbem-3463	115	22	,	,	PUNCT
fbem-3463	115	23	which	which	PRON
fbem-3463	115	24	can	can	AUX
fbem-3463	115	25	achieve	achieve	VERB
fbem-3463	115	26	the	the	DET
fbem-3463	115	27	purpose	purpose	NOUN
fbem-3463	115	28	of	of	ADP
fbem-3463	115	29	tax	tax	NOUN
fbem-3463	115	30	collection	collection	NOUN
fbem-3463	115	31	and	and	CCONJ
fbem-3463	115	32	management	management	NOUN
fbem-3463	115	33	in	in	ADP
fbem-3463	115	34	the	the	DET
fbem-3463	115	35	entrusted	entrust	VERB
fbem-3463	115	36	collection	collection	NOUN
fbem-3463	115	37	method	method	NOUN
fbem-3463	115	38	,	,	PUNCT
fbem-3463	115	39	and	and	CCONJ
fbem-3463	115	40	the	the	DET
fbem-3463	115	41	entrusted	entrust	VERB
fbem-3463	115	42	collection	collection	NOUN
fbem-3463	115	43	method	method	NOUN
fbem-3463	115	44	is	be	AUX
fbem-3463	115	45	also	also	ADV
fbem-3463	115	46	a	a	DET
fbem-3463	115	47	more	more	ADV
fbem-3463	115	48	convenient	convenient	ADJ
fbem-3463	115	49	way	way	NOUN
fbem-3463	115	50	for	for	SCONJ
fbem-3463	115	51	both	both	CCONJ
fbem-3463	115	52	the	the	DET
fbem-3463	115	53	collectors	collector	NOUN
fbem-3463	115	54	and	and	CCONJ
fbem-3463	115	55	the	the	DET
fbem-3463	115	56	payers	payer	NOUN
fbem-3463	115	57	to	to	PART
fbem-3463	115	58	pay	pay	VERB
fbem-3463	115	59	and	and	CCONJ
fbem-3463	115	60	process	process	NOUN
fbem-3463	115	61	.	.	PUNCT
fbem-3463	116	1	especially	especially	ADV
fbem-3463	116	2	for	for	ADP
fbem-3463	116	3	the	the	DET
fbem-3463	116	4	low	low	ADJ
fbem-3463	116	5	income	income	NOUN
fbem-3463	116	6	families	family	NOUN
fbem-3463	116	7	with	with	ADP
fbem-3463	116	8	low	low	ADJ
fbem-3463	116	9	age	age	NOUN
fbem-3463	116	10	and	and	CCONJ
fbem-3463	116	11	education	education	NOUN
fbem-3463	116	12	level	level	NOUN
fbem-3463	116	13	and	and	CCONJ
fbem-3463	116	14	high	high	ADJ
fbem-3463	116	15	economic	economic	ADJ
fbem-3463	116	16	mobility	mobility	NOUN
fbem-3463	116	17	,	,	PUNCT
fbem-3463	116	18	the	the	DET
fbem-3463	116	19	convenience	convenience	NOUN
fbem-3463	116	20	is	be	AUX
fbem-3463	116	21	that	that	SCONJ
fbem-3463	116	22	many	many	ADJ
fbem-3463	116	23	cumbersome	cumbersome	ADJ
fbem-3463	116	24	steps	step	NOUN
fbem-3463	116	25	are	be	AUX
fbem-3463	116	26	eliminated	eliminate	VERB
fbem-3463	116	27	and	and	CCONJ
fbem-3463	116	28	the	the	DET
fbem-3463	116	29	enterprise	enterprise	NOUN
fbem-3463	116	30	or	or	CCONJ
fbem-3463	116	31	institution	institution	NOUN
fbem-3463	116	32	(	(	PUNCT
fbem-3463	116	33	as	as	ADP
fbem-3463	116	34	the	the	DET
fbem-3463	116	35	trustee	trustee	NOUN
fbem-3463	116	36	)	)	PUNCT
fbem-3463	116	37	and	and	CCONJ
fbem-3463	116	38	the	the	DET
fbem-3463	116	39	taxation	taxation	NOUN
fbem-3463	116	40	authority	authority	NOUN
fbem-3463	116	41	reach	reach	VERB
fbem-3463	116	42	a	a	DET
fbem-3463	116	43	contract	contract	NOUN
fbem-3463	116	44	of	of	ADP
fbem-3463	116	45	entrustment	entrustment	NOUN
fbem-3463	116	46	to	to	PART
fbem-3463	116	47	pay	pay	VERB
fbem-3463	116	48	taxes	taxis	NOUN
fbem-3463	116	49	to	to	ADP
fbem-3463	116	50	the	the	DET
fbem-3463	116	51	flexible	flexible	ADJ
fbem-3463	116	52	employees	employee	NOUN
fbem-3463	116	53	.	.	PUNCT
fbem-3463	117	1	it	it	PRON
fbem-3463	117	2	is	be	AUX
fbem-3463	117	3	necessary	necessary	ADJ
fbem-3463	117	4	to	to	PART
fbem-3463	117	5	go	go	VERB
fbem-3463	117	6	through	through	ADP
fbem-3463	117	7	the	the	DET
fbem-3463	117	8	written	write	VERB
fbem-3463	117	9	commissioning	commissioning	NOUN
fbem-3463	117	10	procedure	procedure	NOUN
fbem-3463	117	11	,	,	PUNCT
fbem-3463	117	12	specify	specify	VERB
fbem-3463	117	13	the	the	DET
fbem-3463	117	14	type	type	NOUN
fbem-3463	117	15	of	of	ADP
fbem-3463	117	16	tax	tax	NOUN
fbem-3463	117	17	,	,	PUNCT
fbem-3463	117	18	tax	tax	NOUN
fbem-3463	117	19	type	type	NOUN
fbem-3463	117	20	,	,	PUNCT
fbem-3463	117	21	applicable	applicable	ADJ
fbem-3463	117	22	tax	tax	NOUN
fbem-3463	117	23	rate	rate	NOUN
fbem-3463	117	24	,	,	PUNCT
fbem-3463	117	25	payment	payment	NOUN
fbem-3463	117	26	method	method	NOUN
fbem-3463	117	27	and	and	CCONJ
fbem-3463	117	28	tax	tax	NOUN
fbem-3463	117	29	period	period	NOUN
fbem-3463	117	30	,	,	PUNCT
fbem-3463	117	31	etc	etc	X
fbem-3463	117	32	.	.	X
fbem-3463	117	33	,	,	PUNCT
fbem-3463	117	34	determine	determine	VERB
fbem-3463	117	35	the	the	DET
fbem-3463	117	36	responsibility	responsibility	NOUN
fbem-3463	117	37	and	and	CCONJ
fbem-3463	117	38	issue	issue	VERB
fbem-3463	117	39	the	the	DET
fbem-3463	117	40	corresponding	correspond	VERB
fbem-3463	117	41	certificates	certificate	NOUN
fbem-3463	117	42	,	,	PUNCT
fbem-3463	117	43	signs	sign	NOUN
fbem-3463	117	44	and	and	CCONJ
fbem-3463	117	45	necessary	necessary	ADJ
fbem-3463	117	46	collection	collection	NOUN
fbem-3463	117	47	slips	slip	NOUN
fbem-3463	117	48	,	,	PUNCT
fbem-3463	117	49	and	and	CCONJ
fbem-3463	117	50	pay	pay	VERB
fbem-3463	117	51	the	the	DET
fbem-3463	117	52	handling	handling	NOUN
fbem-3463	117	53	fee	fee	NOUN
fbem-3463	117	54	as	as	SCONJ
fbem-3463	117	55	required	require	VERB
fbem-3463	117	56	.	.	PUNCT
fbem-3463	118	1	in	in	ADP
fbem-3463	118	2	general	general	ADJ
fbem-3463	118	3	,	,	PUNCT
fbem-3463	118	4	this	this	DET
fbem-3463	118	5	method	method	NOUN
fbem-3463	118	6	can	can	AUX
fbem-3463	118	7	simplify	simplify	VERB
fbem-3463	118	8	the	the	DET
fbem-3463	118	9	process	process	NOUN
fbem-3463	118	10	of	of	ADP
fbem-3463	118	11	tax	tax	NOUN
fbem-3463	118	12	declaration	declaration	NOUN
fbem-3463	118	13	and	and	CCONJ
fbem-3463	118	14	solve	solve	VERB
fbem-3463	118	15	the	the	DET
fbem-3463	118	16	problem	problem	NOUN
fbem-3463	118	17	of	of	ADP
fbem-3463	118	18	"	"	PUNCT
fbem-3463	118	19	difficult	difficult	ADJ
fbem-3463	118	20	declaration	declaration	NOUN
fbem-3463	118	21	"	"	PUNCT
fbem-3463	118	22	for	for	ADP
fbem-3463	118	23	flexibly	flexibly	ADV
fbem-3463	118	24	employed	employ	VERB
fbem-3463	118	25	taxpayers	taxpayer	NOUN
fbem-3463	118	26	to	to	ADP
fbem-3463	118	27	a	a	DET
fbem-3463	118	28	certain	certain	ADJ
fbem-3463	118	29	extent	extent	NOUN
fbem-3463	118	30	.	.	PUNCT
fbem-3463	119	1	acknowledgment	acknowledgment	NOUN
fbem-3463	119	2	project	project	NOUN
fbem-3463	119	3	of	of	ADP
fbem-3463	119	4	hebei	hebei	PROPN
fbem-3463	119	5	provincial	provincial	ADJ
fbem-3463	119	6	department	department	NOUN
fbem-3463	119	7	of	of	ADP
fbem-3463	119	8	human	human	ADJ
fbem-3463	119	9	resources	resource	NOUN
fbem-3463	119	10	and	and	CCONJ
fbem-3463	119	11	social	social	ADJ
fbem-3463	119	12	security	security	NOUN
fbem-3463	119	13	:	:	PUNCT
fbem-3463	119	14	comparison	comparison	NOUN
fbem-3463	119	15	of	of	ADP
fbem-3463	119	16	employment	employment	NOUN
fbem-3463	119	17	quality	quality	NOUN
fbem-3463	119	18	of	of	ADP
fbem-3463	119	19	urban	urban	ADJ
fbem-3463	119	20	labor	labor	NOUN
fbem-3463	119	21	in	in	ADP
fbem-3463	119	22	beijing	beijing	PROPN
fbem-3463	119	23	-	-	PUNCT
fbem-3463	119	24	tianjin	tianjin	PROPN
fbem-3463	119	25	-	-	PUNCT
fbem-3463	119	26	hebei	hebei	PROPN
fbem-3463	119	27	under	under	ADP
fbem-3463	119	28	the	the	DET
fbem-3463	119	29	background	background	NOUN
fbem-3463	119	30	of	of	ADP
fbem-3463	119	31	common	common	ADJ
fbem-3463	119	32	prosperity(jrshz-2022	prosperity(jrshz-2022	NOUN
fbem-3463	119	33	-	-	PUNCT
fbem-3463	119	34	01016	01016	NUM
fbem-3463	119	35	)	)	PUNCT
fbem-3463	119	36	.	.	PUNCT
fbem-3463	120	1	references	reference	NOUN
fbem-3463	120	2	[	[	X
fbem-3463	120	3	1	1	X
fbem-3463	120	4	]	]	PUNCT
fbem-3463	120	5	ye	ye	NUM
fbem-3463	120	6	ning	ning	NOUN
fbem-3463	120	7	.	.	PUNCT
fbem-3463	121	1	exploring	explore	VERB
fbem-3463	121	2	the	the	DET
fbem-3463	121	3	difficulties	difficulty	NOUN
fbem-3463	121	4	of	of	ADP
fbem-3463	121	5	expanding	expand	VERB
fbem-3463	121	6	the	the	DET
fbem-3463	121	7	coverage	coverage	NOUN
fbem-3463	121	8	of	of	ADP
fbem-3463	121	9	urban	urban	ADJ
fbem-3463	121	10	workers	worker	NOUN
fbem-3463	121	11	'	'	PART
fbem-3463	121	12	basic	basic	ADJ
fbem-3463	121	13	pension	pension	NOUN
fbem-3463	121	14	insurance	insurance	NOUN
fbem-3463	122	1	[	[	X
fbem-3463	122	2	j	j	X
fbem-3463	122	3	]	]	X
fbem-3463	122	4	.	.	PUNCT
fbem-3463	123	1	journal	journal	PROPN
fbem-3463	123	2	of	of	ADP
fbem-3463	123	3	zhongnan	zhongnan	PROPN
fbem-3463	123	4	university	university	PROPN
fbem-3463	123	5	of	of	ADP
fbem-3463	123	6	economics	economic	NOUN
fbem-3463	123	7	and	and	CCONJ
fbem-3463	123	8	law	law	NOUN
fbem-3463	123	9	.	.	PUNCT
fbem-3463	124	1	2013(5):61	2013(5):61	NUM
fbem-3463	124	2	-	-	SYM
fbem-3463	124	3	66	66	NUM
fbem-3463	124	4	.	.	PUNCT
fbem-3463	125	1	[	[	X
fbem-3463	125	2	2	2	X
fbem-3463	125	3	]	]	PUNCT
fbem-3463	125	4	angela	angela	PROPN
fbem-3463	125	5	canny	canny	PROPN
fbem-3463	125	6	.	.	PUNCT
fbem-3463	126	1	flexible	flexible	ADJ
fbem-3463	126	2	labour	labour	NOUN
fbem-3463	126	3	?	?	PUNCT
fbem-3463	127	1	the	the	DET
fbem-3463	127	2	growth	growth	NOUN
fbem-3463	127	3	of	of	ADP
fbem-3463	127	4	student	student	NOUN
fbem-3463	127	5	employment	employment	NOUN
fbem-3463	127	6	in	in	ADP
fbem-3463	127	7	the	the	DET
fbem-3463	127	8	uk	uk	PROPN
fbem-3463	127	9	.	.	PROPN
fbem-3463	127	10	journal	journal	PROPN
fbem-3463	127	11	of	of	ADP
fbem-3463	127	12	education	education	NOUN
fbem-3463	127	13	and	and	CCONJ
fbem-3463	127	14	work[j	work[j	VERB
fbem-3463	127	15	]	]	PUNCT
fbem-3463	127	16	,	,	PUNCT
fbem-3463	127	17	2002,15(3	2002,15(3	PROPN
fbem-3463	127	18	):	):	PUNCT
fbem-3463	127	19	277	277	NUM
fbem-3463	127	20	-	-	SYM
fbem-3463	127	21	301	301	NUM
fbem-3463	127	22	.	.	PUNCT
fbem-3463	127	23	200	200	NUM
fbem-3463	128	1	[	[	SYM
fbem-3463	128	2	3	3	X
fbem-3463	128	3	]	]	X
fbem-3463	128	4	liang	liang	PROPN
fbem-3463	128	5	ruo	ruo	PROPN
fbem-3463	128	6	lian	lian	PROPN
fbem-3463	128	7	.	.	PUNCT
fbem-3463	129	1	the	the	DET
fbem-3463	129	2	progress	progress	NOUN
fbem-3463	129	3	of	of	ADP
fbem-3463	129	4	tax	tax	NOUN
fbem-3463	129	5	-	-	PUNCT
fbem-3463	129	6	related	relate	VERB
fbem-3463	129	7	information	information	NOUN
fbem-3463	129	8	reporting	reporting	NOUN
fbem-3463	129	9	and	and	CCONJ
fbem-3463	129	10	exchange	exchange	NOUN
fbem-3463	129	11	in	in	ADP
fbem-3463	129	12	the	the	DET
fbem-3463	129	13	sharing	sharing	NOUN
fbem-3463	129	14	economy	economy	NOUN
fbem-3463	129	15	abroad	abroad	ADV
fbem-3463	129	16	and	and	CCONJ
fbem-3463	129	17	china	china	PROPN
fbem-3463	129	18	's	's	PART
fbem-3463	129	19	response	response	NOUN
fbem-3463	130	1	[	[	X
fbem-3463	130	2	j	j	X
fbem-3463	130	3	]	]	X
fbem-3463	130	4	.	.	PUNCT
fbem-3463	131	1	international	international	ADJ
fbem-3463	131	2	taxation	taxation	NOUN
fbem-3463	131	3	,	,	PUNCT
fbem-3463	131	4	2020(9):9	2020(9):9	PROPN
fbem-3463	131	5	-	-	SYM
fbem-3463	131	6	15	15	NUM
fbem-3463	131	7	.	.	PUNCT
fbem-3463	132	1	[	[	X
fbem-3463	132	2	4	4	X
fbem-3463	132	3	]	]	PUNCT
fbem-3463	132	4	zhu	zhu	PROPN
fbem-3463	132	5	z.	z.	PROPN
fbem-3463	132	6	xie	xie	PROPN
fbem-3463	132	7	zhanfeng	zhanfeng	PROPN
fbem-3463	132	8	.	.	PUNCT
fbem-3463	133	1	the	the	DET
fbem-3463	133	2	reasons	reason	NOUN
fbem-3463	133	3	and	and	CCONJ
fbem-3463	133	4	countermeasures	countermeasure	NOUN
fbem-3463	133	5	for	for	ADP
fbem-3463	133	6	the	the	DET
fbem-3463	133	7	low	low	ADJ
fbem-3463	133	8	participation	participation	NOUN
fbem-3463	133	9	rate	rate	NOUN
fbem-3463	133	10	of	of	ADP
fbem-3463	133	11	flexible	flexible	ADJ
fbem-3463	133	12	workers	worker	NOUN
fbem-3463	133	13	in	in	ADP
fbem-3463	133	14	pension	pension	NOUN
fbem-3463	133	15	insurance	insurance	NOUN
fbem-3463	134	1	[	[	X
fbem-3463	134	2	j	j	X
fbem-3463	134	3	]	]	X
fbem-3463	134	4	.	.	PUNCT
fbem-3463	135	1	social	social	ADJ
fbem-3463	135	2	insurance	insurance	NOUN
fbem-3463	135	3	2011(10):4	2011(10):4	NUM
fbem-3463	135	4	-	-	SYM
fbem-3463	135	5	10	10	NUM
fbem-3463	135	6	.	.	PUNCT
fbem-3463	136	1	[	[	X
fbem-3463	136	2	5	5	X
fbem-3463	136	3	]	]	PUNCT
fbem-3463	136	4	xue	xue	PROPN
fbem-3463	136	5	huiyuan	huiyuan	PROPN
fbem-3463	136	6	.	.	PUNCT
fbem-3463	137	1	xian	xian	PROPN
fbem-3463	137	2	mihua	mihua	PROPN
fbem-3463	137	3	.	.	PUNCT
fbem-3463	138	1	the	the	DET
fbem-3463	138	2	institutional	institutional	ADJ
fbem-3463	138	3	choice	choice	NOUN
fbem-3463	138	4	of	of	ADP
fbem-3463	138	5	the	the	DET
fbem-3463	138	6	flexibly	flexibly	ADV
fbem-3463	138	7	employed	employ	VERB
fbem-3463	138	8	population	population	NOUN
fbem-3463	138	9	to	to	PART
fbem-3463	138	10	participate	participate	VERB
fbem-3463	138	11	in	in	ADP
fbem-3463	138	12	pension	pension	NOUN
fbem-3463	138	13	insurance	insurance	NOUN
fbem-3463	138	14	-	-	PUNCT
fbem-3463	138	15	based	base	VERB
fbem-3463	138	16	on	on	ADP
fbem-3463	138	17	the	the	DET
fbem-3463	138	18	perspective	perspective	NOUN
fbem-3463	138	19	of	of	ADP
fbem-3463	138	20	comparing	compare	VERB
fbem-3463	138	21	the	the	DET
fbem-3463	138	22	urbanvocational	urbanvocational	ADJ
fbem-3463	138	23	and	and	CCONJ
fbem-3463	138	24	urban	urban	ADJ
fbem-3463	138	25	-	-	PUNCT
fbem-3463	138	26	rural	rural	ADJ
fbem-3463	138	27	residential	residential	ADJ
fbem-3463	138	28	insurance	insurance	NOUN
fbem-3463	138	29	systems[n	systems[n	PROPN
fbem-3463	138	30	]	]	PUNCT
fbem-3463	138	31	.	.	PUNCT
fbem-3463	139	1	insurance	insurance	NOUN
fbem-3463	139	2	research	research	NOUN
fbem-3463	139	3	.	.	PUNCT
fbem-3463	140	1	2015	2015	NUM
fbem-3463	140	2	-	-	SYM
fbem-3463	140	3	2	2	NUM
fbem-3463	140	4	-	-	SYM
fbem-3463	140	5	20	20	NUM
fbem-3463	140	6	.	.	PUNCT
fbem-3463	141	1	[	[	X
fbem-3463	141	2	6	6	NUM
fbem-3463	141	3	]	]	X
fbem-3463	141	4	han	han	PROPN
fbem-3463	141	5	junjiang	junjiang	PROPN
fbem-3463	141	6	.	.	PUNCT
fbem-3463	142	1	ren	ren	PROPN
fbem-3463	142	2	yushang	yushang	PROPN
fbem-3463	142	3	.	.	PUNCT
fbem-3463	143	1	han	han	PROPN
fbem-3463	143	2	ye	ye	PROPN
fbem-3463	143	3	.	.	PROPN
fbem-3463	143	4	research	research	NOUN
fbem-3463	143	5	on	on	ADP
fbem-3463	143	6	improving	improve	VERB
fbem-3463	143	7	the	the	DET
fbem-3463	143	8	social	social	ADJ
fbem-3463	143	9	insurance	insurance	NOUN
fbem-3463	143	10	system	system	NOUN
fbem-3463	143	11	for	for	ADP
fbem-3463	143	12	flexibly	flexibly	ADV
fbem-3463	143	13	employed	employ	VERB
fbem-3463	143	14	people	people	NOUN
fbem-3463	144	1	[	[	X
fbem-3463	144	2	j	j	X
fbem-3463	144	3	]	]	X
fbem-3463	144	4	.	.	PUNCT
fbem-3463	145	1	taxation	taxation	NOUN
fbem-3463	145	2	and	and	CCONJ
fbem-3463	145	3	economics	economic	NOUN
fbem-3463	145	4	.	.	PUNCT
fbem-3463	146	1	2009,2:14	2009,2:14	PROPN
fbem-3463	146	2	-	-	PUNCT
fbem-3463	146	3	19	19	NUM
fbem-3463	146	4	.	.	PUNCT
fbem-3463	147	1	[	[	X
fbem-3463	147	2	7	7	X
fbem-3463	147	3	]	]	X
fbem-3463	147	4	cai	cai	X
fbem-3463	147	5	fang	fang	X
fbem-3463	147	6	.	.	PUNCT
fbem-3463	148	1	why	why	SCONJ
fbem-3463	148	2	labor	labor	NOUN
fbem-3463	148	3	mobility	mobility	NOUN
fbem-3463	148	4	has	have	AUX
fbem-3463	148	5	not	not	PART
fbem-3463	148	6	narrowed	narrow	VERB
fbem-3463	148	7	the	the	DET
fbem-3463	148	8	urban	urban	ADJ
fbem-3463	148	9	-	-	PUNCT
fbem-3463	148	10	rural	rural	ADJ
fbem-3463	148	11	income	income	NOUN
fbem-3463	148	12	gap[j	gap[j	PROPN
fbem-3463	148	13	]	]	PUNCT
fbem-3463	148	14	.	.	PUNCT
fbem-3463	149	1	economic	economic	ADJ
fbem-3463	149	2	frontier	frontier	NOUN
fbem-3463	149	3	2006(6):7	2006(6):7	PROPN
fbem-3463	149	4	-	-	SYM
fbem-3463	149	5	9	9	NUM
fbem-3463	149	6	.	.	PUNCT
fbem-3463	150	1	[	[	X
fbem-3463	150	2	8	8	NUM
fbem-3463	150	3	]	]	X
fbem-3463	150	4	dong	dong	PROPN
fbem-3463	150	5	ximing	ximing	PROPN
fbem-3463	150	6	.	.	PUNCT
fbem-3463	151	1	luo	luo	PROPN
fbem-3463	151	2	wei	wei	PROPN
fbem-3463	151	3	.	.	PUNCT
fbem-3463	151	4	barriers	barrier	NOUN
fbem-3463	151	5	and	and	CCONJ
fbem-3463	151	6	countermeasures	countermeasure	NOUN
fbem-3463	151	7	of	of	ADP
fbem-3463	151	8	flexible	flexible	ADJ
fbem-3463	151	9	workers	worker	NOUN
fbem-3463	151	10	'	'	PART
fbem-3463	151	11	participation	participation	NOUN
fbem-3463	151	12	in	in	ADP
fbem-3463	151	13	pension	pension	NOUN
fbem-3463	151	14	insurance[j	insurance[j	NOUN
fbem-3463	151	15	]	]	PUNCT
fbem-3463	151	16	.	.	PUNCT
fbem-3463	152	1	journal	journal	PROPN
fbem-3463	152	2	of	of	ADP
fbem-3463	152	3	theory	theory	NOUN
fbem-3463	152	4	.	.	PUNCT
fbem-3463	153	1	2010(2):14	2010(2):14	NUM
fbem-3463	153	2	-	-	SYM
fbem-3463	153	3	17	17	NUM
fbem-3463	153	4	.	.	PUNCT
fbem-3463	154	1	[	[	X
fbem-3463	154	2	9	9	NUM
fbem-3463	154	3	]	]	X
fbem-3463	154	4	mao	mao	PROPN
fbem-3463	154	5	b.	b.	PROPN
fbem-3463	154	6	bo	bo	PROPN
fbem-3463	154	7	.	.	PUNCT
fbem-3463	155	1	adapting	adapt	VERB
fbem-3463	155	2	to	to	ADP
fbem-3463	155	3	gradual	gradual	ADJ
fbem-3463	155	4	flexibility	flexibility	NOUN
fbem-3463	155	5	and	and	CCONJ
fbem-3463	155	6	weaving	weave	VERB
fbem-3463	155	7	a	a	DET
fbem-3463	155	8	social	social	ADJ
fbem-3463	155	9	security	security	NOUN
fbem-3463	155	10	net	net	NOUN
fbem-3463	155	11	for	for	ADP
fbem-3463	155	12	"	"	PUNCT
fbem-3463	155	13	informal	informal	ADJ
fbem-3463	155	14	employment	employment	NOUN
fbem-3463	155	15	"	"	PUNCT
fbem-3463	155	16	.	.	PUNCT
fbem-3463	156	1	people	people	NOUN
fbem-3463	156	2	's	's	PART
fbem-3463	156	3	forum	forum	NOUN
fbem-3463	156	4	.	.	PUNCT
fbem-3463	156	5	2017(8	2017(8	NUM
fbem-3463	156	6	)	)	PUNCT
fbem-3463	156	7	.	.	PUNCT
fbem-3463	157	1	[	[	X
fbem-3463	157	2	10	10	NUM
fbem-3463	157	3	]	]	X
fbem-3463	157	4	zheng	zheng	PROPN
fbem-3463	157	5	qi	qi	PROPN
fbem-3463	157	6	,	,	PUNCT
fbem-3463	157	7	yang	yang	PROPN
fbem-3463	157	8	weiguo	weiguo	PROPN
fbem-3463	157	9	.	.	PUNCT
fbem-3463	158	1	research	research	NOUN
fbem-3463	158	2	perspectives	perspective	NOUN
fbem-3463	158	3	on	on	ADP
fbem-3463	158	4	part	part	ADJ
fbem-3463	158	5	-	-	PUNCT
fbem-3463	158	6	time	time	NOUN
fbem-3463	158	7	work	work	NOUN
fbem-3463	158	8	economy	economy	NOUN
fbem-3463	158	9	:	:	PUNCT
fbem-3463	158	10	a	a	DET
fbem-3463	158	11	review	review	NOUN
fbem-3463	158	12	based	base	VERB
fbem-3463	158	13	on	on	ADP
fbem-3463	158	14	western	western	ADJ
fbem-3463	158	15	classic	classic	ADJ
fbem-3463	158	16	literature	literature	NOUN
fbem-3463	159	1	[	[	X
fbem-3463	159	2	j	j	X
fbem-3463	159	3	]	]	X
fbem-3463	159	4	.	.	PUNCT
fbem-3463	160	1	china	china	PROPN
fbem-3463	160	2	human	human	PROPN
fbem-3463	160	3	resources	resources	PROPN
fbem-3463	160	4	development	development	NOUN
fbem-3463	160	5	,	,	PUNCT
fbem-3463	160	6	2019,36(1):129	2019,36(1):129	NUM
fbem-3463	160	7	-	-	PUNCT
fbem-3463	160	8	137	137	NUM
fbem-3463	160	9	.	.	PUNCT
fbem-3463	161	1	[	[	X
fbem-3463	161	2	11	11	NUM
fbem-3463	161	3	]	]	X
fbem-3463	161	4	zhang	zhang	PROPN
fbem-3463	161	5	xiaheng	xiaheng	PROPN
fbem-3463	161	6	.	.	PUNCT
fbem-3463	162	1	research	research	NOUN
fbem-3463	162	2	on	on	ADP
fbem-3463	162	3	the	the	DET
fbem-3463	162	4	development	development	NOUN
fbem-3463	162	5	of	of	ADP
fbem-3463	162	6	casual	casual	ADJ
fbem-3463	162	7	labor	labor	NOUN
fbem-3463	162	8	economy	economy	NOUN
fbem-3463	163	1	[	[	X
fbem-3463	163	2	j	j	X
fbem-3463	163	3	]	]	X
fbem-3463	163	4	.	.	PUNCT
fbem-3463	164	1	reform	reform	NOUN
fbem-3463	164	2	and	and	CCONJ
fbem-3463	164	3	strategy	strategy	NOUN
fbem-3463	164	4	,	,	PUNCT
fbem-3463	164	5	2020,36(8):46	2020,36(8):46	PROPN
fbem-3463	164	6	-	-	SYM
fbem-3463	164	7	53	53	NUM
fbem-3463	164	8	.	.	PUNCT
fbem-3463	165	1	[	[	X
fbem-3463	165	2	12	12	NUM
fbem-3463	165	3	]	]	PUNCT
fbem-3463	165	4	let	let	VERB
fbem-3463	165	5	flexible	flexible	ADJ
fbem-3463	165	6	employment	employment	NOUN
fbem-3463	165	7	be	be	AUX
fbem-3463	165	8	more	more	ADV
fbem-3463	165	9	flexible	flexible	ADJ
fbem-3463	165	10	[	[	PUNCT
fbem-3463	165	11	ol	ol	ADJ
fbem-3463	165	12	]	]	PUNCT
fbem-3463	165	13	.	.	PUNCT
fbem-3463	166	1	economic	economic	ADJ
fbem-3463	166	2	daily	daily	ADJ
fbem-3463	166	3	network	network	NOUN
fbem-3463	166	4	,	,	PUNCT
fbem-3463	166	5	20060111	20060111	NUM
fbem-3463	166	6	.	.	PUNCT
fbem-3463	167	1	[	[	X
fbem-3463	167	2	13	13	NUM
fbem-3463	167	3	]	]	SYM
fbem-3463	167	4	hu	hu	PROPN
fbem-3463	167	5	yijian	yijian	PROPN
fbem-3463	167	6	,	,	PUNCT
fbem-3463	167	7	gong	gong	PROPN
fbem-3463	167	8	yinghua	yinghua	PROPN
fbem-3463	167	9	,	,	PUNCT
fbem-3463	167	10	wang	wang	PROPN
fbem-3463	167	11	yu	yu	PROPN
fbem-3463	167	12	.	.	PUNCT
fbem-3463	167	13	increasing	increase	VERB
fbem-3463	167	14	tax	tax	NOUN
fbem-3463	167	15	reduction	reduction	NOUN
fbem-3463	167	16	and	and	CCONJ
fbem-3463	167	17	fee	fee	NOUN
fbem-3463	167	18	reduction	reduction	NOUN
fbem-3463	167	19	to	to	PART
fbem-3463	167	20	actively	actively	ADV
fbem-3463	167	21	address	address	VERB
fbem-3463	167	22	four	four	NUM
fbem-3463	167	23	challenges	challenge	NOUN
fbem-3463	167	24	[	[	X
fbem-3463	167	25	j	j	X
fbem-3463	167	26	]	]	X
fbem-3463	167	27	.	.	PUNCT
fbem-3463	168	1	taxation	taxation	NOUN
fbem-3463	168	2	research	research	NOUN
fbem-3463	168	3	,	,	PUNCT
fbem-3463	168	4	2020	2020	NUM
fbem-3463	168	5	(	(	PUNCT
fbem-3463	168	6	8)	8)	NUM
fbem-3463	168	7	:	:	PUNCT
fbem-3463	168	8	5	5	NUM
fbem-3463	168	9	-	-	SYM
fbem-3463	168	10	10	10	NUM
fbem-3463	168	11	.	.	PUNCT
fbem-3463	169	1	[	[	X
fbem-3463	169	2	14	14	NUM
fbem-3463	169	3	]	]	X
fbem-3463	169	4	wu	wu	PROPN
fbem-3463	169	5	s	s	PART
fbem-3463	169	6	q	q	NOUN
fbem-3463	169	7	,	,	PUNCT
fbem-3463	169	8	wang	wang	PROPN
fbem-3463	169	9	h	h	PROPN
fbem-3463	169	10	y.	y.	PROPN
fbem-3463	169	11	target	target	PROPN
fbem-3463	169	12	orientation	orientation	NOUN
fbem-3463	169	13	of	of	ADP
fbem-3463	169	14	income	income	NOUN
fbem-3463	169	15	tax	tax	NOUN
fbem-3463	169	16	policy	policy	NOUN
fbem-3463	169	17	for	for	ADP
fbem-3463	169	18	promoting	promote	VERB
fbem-3463	169	19	employment	employment	NOUN
fbem-3463	169	20	under	under	ADP
fbem-3463	169	21	the	the	DET
fbem-3463	169	22	new	new	ADJ
fbem-3463	169	23	normal	normal	ADJ
fbem-3463	170	1	[	[	X
fbem-3463	170	2	j	j	X
fbem-3463	170	3	]	]	X
fbem-3463	170	4	.	.	PUNCT
fbem-3463	171	1	taxation	taxation	NOUN
fbem-3463	171	2	research	research	NOUN
fbem-3463	171	3	,	,	PUNCT
fbem-3463	171	4	2017(10):14	2017(10):14	NUM
fbem-3463	171	5	-	-	SYM
fbem-3463	171	6	18	18	NUM
fbem-3463	171	7	.	.	PUNCT
fbem-3463	172	1	[	[	X
fbem-3463	172	2	15	15	NUM
fbem-3463	172	3	]	]	X
fbem-3463	172	4	gao	gao	PROPN
fbem-3463	172	5	ynling	ynling	PROPN
fbem-3463	172	6	,	,	PUNCT
fbem-3463	172	7	xu	xu	PROPN
fbem-3463	172	8	sqi	sqi	PROPN
fbem-3463	172	9	.	.	PUNCT
fbem-3463	173	1	foreign	foreign	ADJ
fbem-3463	173	2	fiscal	fiscal	ADJ
fbem-3463	173	3	and	and	CCONJ
fbem-3463	173	4	tax	tax	NOUN
fbem-3463	173	5	policies	policy	NOUN
fbem-3463	173	6	to	to	PART
fbem-3463	173	7	promote	promote	VERB
fbem-3463	173	8	employment	employment	NOUN
fbem-3463	173	9	and	and	CCONJ
fbem-3463	173	10	the	the	DET
fbem-3463	173	11	lessons	lesson	NOUN
fbem-3463	173	12	learned	learn	VERB
fbem-3463	173	13	[	[	X
fbem-3463	173	14	j	j	X
fbem-3463	173	15	]	]	X
fbem-3463	173	16	.	.	PUNCT
fbem-3463	174	1	economic	economic	ADJ
fbem-3463	174	2	research	research	NOUN
fbem-3463	174	3	reference	reference	NOUN
fbem-3463	174	4	,	,	PUNCT
fbem-3463	174	5	2016(40):90	2016(40):90	NUM
fbem-3463	174	6	-	-	SYM
fbem-3463	174	7	92	92	NUM
fbem-3463	174	8	.	.	PUNCT
fbem-3463	175	1	[	[	X
fbem-3463	175	2	16	16	NUM
fbem-3463	175	3	]	]	X
fbem-3463	175	4	wang	wang	PROPN
fbem-3463	175	5	yang	yang	PROPN
fbem-3463	175	6	.	.	PUNCT
fbem-3463	176	1	construction	construction	NOUN
fbem-3463	176	2	of	of	ADP
fbem-3463	176	3	basic	basic	ADJ
fbem-3463	176	4	labor	labor	NOUN
fbem-3463	176	5	employment	employment	NOUN
fbem-3463	176	6	and	and	CCONJ
fbem-3463	176	7	entrepreneurship	entrepreneurship	NOUN
fbem-3463	176	8	services	service	NOUN
fbem-3463	176	9	and	and	CCONJ
fbem-3463	176	10	employment	employment	NOUN
fbem-3463	176	11	promotion	promotion	NOUN
fbem-3463	177	1	[	[	X
fbem-3463	177	2	j	j	X
fbem-3463	177	3	]	]	X
fbem-3463	177	4	.	.	PUNCT
fbem-3463	178	1	china	china	PROPN
fbem-3463	178	2	soft	soft	ADJ
fbem-3463	178	3	science	science	NOUN
fbem-3463	178	4	,	,	PUNCT
fbem-3463	178	5	2019(3):69	2019(3):69	NUM
fbem-3463	178	6	-	-	SYM
fbem-3463	178	7	85	85	NUM
fbem-3463	178	8	.	.	PUNCT
fbem-3463	179	1	[	[	X
fbem-3463	179	2	17	17	NUM
fbem-3463	179	3	]	]	X
fbem-3463	179	4	li	li	PROPN
fbem-3463	179	5	honglan	honglan	PROPN
fbem-3463	179	6	.	.	PUNCT
fbem-3463	180	1	an	an	DET
fbem-3463	180	2	analysis	analysis	NOUN
fbem-3463	180	3	of	of	ADP
fbem-3463	180	4	the	the	DET
fbem-3463	180	5	path	path	NOUN
fbem-3463	180	6	to	to	PART
fbem-3463	180	7	improve	improve	VERB
fbem-3463	180	8	the	the	DET
fbem-3463	180	9	participation	participation	NOUN
fbem-3463	180	10	rate	rate	NOUN
fbem-3463	180	11	of	of	ADP
fbem-3463	180	12	employees	employee	NOUN
fbem-3463	180	13	in	in	ADP
fbem-3463	180	14	new	new	ADJ
fbem-3463	180	15	industries	industry	NOUN
fbem-3463	181	1	[	[	X
fbem-3463	181	2	j	j	X
fbem-3463	181	3	]	]	X
fbem-3463	181	4	.	.	PUNCT
fbem-3463	182	1	china	china	PROPN
fbem-3463	182	2	human	human	PROPN
fbem-3463	182	3	resources	resource	NOUN
fbem-3463	182	4	and	and	CCONJ
fbem-3463	182	5	social	social	ADJ
fbem-3463	182	6	security	security	NOUN
fbem-3463	182	7	.	.	PUNCT
fbem-3463	183	1	2018(7).34	2018(7).34	PROPN
fbem-3463	183	2	-	-	SYM
fbem-3463	183	3	36	36	NUM
fbem-3463	183	4	..	..	PUNCT
fbem-3463	184	1	[	[	X
fbem-3463	184	2	18	18	NUM
fbem-3463	184	3	]	]	X
fbem-3463	184	4	gao	gao	PROPN
fbem-3463	184	5	wenbing	wenbe	VERB
fbem-3463	184	6	.	.	PUNCT
fbem-3463	185	1	flexible	flexible	ADJ
fbem-3463	185	2	employment	employment	NOUN
fbem-3463	185	3	and	and	CCONJ
fbem-3463	185	4	entrepreneurship	entrepreneurship	NOUN
fbem-3463	185	5	of	of	ADP
fbem-3463	185	6	college	college	NOUN
fbem-3463	185	7	students	student	NOUN
fbem-3463	185	8	in	in	ADP
fbem-3463	185	9	the	the	DET
fbem-3463	185	10	new	new	ADJ
fbem-3463	185	11	industry	industry	NOUN
fbem-3463	186	1	[	[	X
fbem-3463	186	2	j	j	X
fbem-3463	186	3	]	]	X
fbem-3463	186	4	.	.	PUNCT
fbem-3463	187	1	chinese	chinese	ADJ
fbem-3463	187	2	higher	high	ADJ
fbem-3463	187	3	education	education	NOUN
fbem-3463	187	4	2018(17):9	2018(17):9	NUM
fbem-3463	187	5	-	-	SYM
fbem-3463	187	6	10	10	NUM
fbem-3463	187	7	.	.	PUNCT
fbem-3463	188	1	[	[	X
fbem-3463	188	2	19	19	NUM
fbem-3463	188	3	]	]	X
fbem-3463	188	4	deng	deng	PROPN
fbem-3463	188	5	dasong	dasong	PROPN
fbem-3463	188	6	.	.	PUNCT
fbem-3463	189	1	yang	yang	PROPN
fbem-3463	189	2	j.	j.	PROPN
fbem-3463	189	3	current	current	PROPN
fbem-3463	189	4	situation	situation	NOUN
fbem-3463	189	5	and	and	CCONJ
fbem-3463	189	6	countermeasures	countermeasure	NOUN
fbem-3463	189	7	of	of	ADP
fbem-3463	189	8	social	social	ADJ
fbem-3463	189	9	insurance	insurance	NOUN
fbem-3463	189	10	for	for	ADP
fbem-3463	189	11	flexibly	flexibly	ADV
fbem-3463	189	12	employed	employ	VERB
fbem-3463	189	13	people[j	people[j	NOUN
fbem-3463	189	14	]	]	PUNCT
fbem-3463	189	15	.	.	PUNCT
fbem-3463	190	1	statistics	statistic	NOUN
fbem-3463	190	2	and	and	CCONJ
fbem-3463	190	3	decision	decision	NOUN
fbem-3463	190	4	making	making	NOUN
fbem-3463	190	5	.	.	PUNCT
fbem-3463	191	1	2007(19):114	2007(19):114	NUM
fbem-3463	191	2	-	-	SYM
fbem-3463	191	3	117	117	NUM
fbem-3463	191	4	.	.	PUNCT
fbem-3463	192	1	[	[	X
fbem-3463	192	2	20	20	NUM
fbem-3463	192	3	]	]	X
fbem-3463	192	4	chen	chen	PROPN
fbem-3463	192	5	ronglin	ronglin	PROPN
fbem-3463	192	6	.	.	PUNCT
fbem-3463	193	1	comparison	comparison	NOUN
fbem-3463	193	2	and	and	CCONJ
fbem-3463	193	3	consideration	consideration	NOUN
fbem-3463	193	4	of	of	ADP
fbem-3463	193	5	"	"	PUNCT
fbem-3463	193	6	flexible	flexible	ADJ
fbem-3463	193	7	employment	employment	NOUN
fbem-3463	193	8	"	"	PUNCT
fbem-3463	193	9	and	and	CCONJ
fbem-3463	193	10	"	"	PUNCT
fbem-3463	193	11	informal	informal	ADJ
fbem-3463	193	12	employment	employment	NOUN
fbem-3463	193	13	"	"	PUNCT
fbem-3463	194	1	[	[	X
fbem-3463	194	2	j	j	X
fbem-3463	194	3	]	]	X
fbem-3463	194	4	.	.	PUNCT
fbem-3463	195	1	trade	trade	PROPN
fbem-3463	195	2	union	union	PROPN
fbem-3463	195	3	theory	theory	NOUN
fbem-3463	195	4	research	research	NOUN
fbem-3463	195	5	,	,	PUNCT
fbem-3463	195	6	2007	2007	NUM
fbem-3463	195	7	,	,	PUNCT
fbem-3463	195	8	(	(	PUNCT
fbem-3463	195	9	6	6	NUM
fbem-3463	195	10	):	):	PUNCT
fbem-3463	195	11	32	32	NUM
fbem-3463	195	12	33	33	NUM
fbem-3463	195	13	..	..	PUNCT
fbem-3463	196	1	[	[	X
fbem-3463	196	2	21	21	NUM
fbem-3463	196	3	]	]	X
fbem-3463	196	4	zhang	zhang	PROPN
fbem-3463	196	5	guohong	guohong	PROPN
fbem-3463	196	6	,	,	PUNCT
fbem-3463	196	7	xia	xia	PROPN
fbem-3463	196	8	jiawen	jiawen	PROPN
fbem-3463	196	9	.	.	PUNCT
fbem-3463	197	1	a	a	DET
fbem-3463	197	2	few	few	ADJ
fbem-3463	197	3	points	point	NOUN
fbem-3463	197	4	on	on	ADP
fbem-3463	197	5	flexible	flexible	ADJ
fbem-3463	197	6	employment	employment	NOUN
fbem-3463	198	1	[	[	X
fbem-3463	198	2	j	j	X
fbem-3463	198	3	]	]	X
fbem-3463	198	4	.	.	PUNCT
fbem-3463	199	1	the	the	DET
fbem-3463	199	2	window	window	NOUN
fbem-3463	199	3	of	of	ADP
fbem-3463	199	4	industry	industry	NOUN
fbem-3463	199	5	,	,	PUNCT
fbem-3463	199	6	2008	2008	NUM
fbem-3463	199	7	,	,	PUNCT
fbem-3463	199	8	(	(	PUNCT
fbem-3463	199	9	10	10	NUM
fbem-3463	199	10	)	)	PUNCT
fbem-3463	199	11	:	:	PUNCT
fbem-3463	199	12	69	69	NUM
fbem-3463	199	13	69	69	NUM
fbem-3463	199	14	.	.	PUNCT
fbem-3463	200	1	[	[	X
fbem-3463	200	2	22	22	NUM
fbem-3463	200	3	]	]	X
fbem-3463	200	4	li	li	PROPN
fbem-3463	200	5	lanse	lanse	PROPN
fbem-3463	200	6	.	.	PUNCT
fbem-3463	201	1	flexible	flexible	ADJ
fbem-3463	201	2	employment	employment	NOUN
fbem-3463	201	3	an	an	DET
fbem-3463	201	4	important	important	ADJ
fbem-3463	201	5	way	way	NOUN
fbem-3463	201	6	to	to	PART
fbem-3463	201	7	solve	solve	VERB
fbem-3463	201	8	the	the	DET
fbem-3463	201	9	employment	employment	NOUN
fbem-3463	201	10	problem	problem	NOUN
fbem-3463	202	1	[	[	X
fbem-3463	202	2	j	j	X
fbem-3463	202	3	]	]	X
fbem-3463	202	4	.	.	PUNCT
fbem-3463	203	1	economic	economic	ADJ
fbem-3463	203	2	forum	forum	PROPN
fbem-3463	203	3	,	,	PUNCT
fbem-3463	203	4	2004	2004	NUM
fbem-3463	203	5	,	,	PUNCT
fbem-3463	203	6	(	(	PUNCT
fbem-3463	203	7	23	23	NUM
fbem-3463	203	8	)	)	PUNCT
fbem-3463	203	9	:	:	PUNCT
fbem-3463	204	1	16	16	NUM
fbem-3463	204	2	17	17	NUM
fbem-3463	204	3	.	.	PUNCT
fbem-3463	205	1	[	[	X
fbem-3463	205	2	23	23	NUM
fbem-3463	205	3	]	]	SYM
fbem-3463	205	4	su	su	PROPN
fbem-3463	205	5	weitao	weitao	PROPN
fbem-3463	205	6	,	,	PUNCT
fbem-3463	205	7	he	he	PRON
fbem-3463	205	8	jianhua	jianhua	NOUN
fbem-3463	205	9	.	.	PUNCT
fbem-3463	206	1	the	the	DET
fbem-3463	206	2	development	development	NOUN
fbem-3463	206	3	status	status	NOUN
fbem-3463	206	4	of	of	ADP
fbem-3463	206	5	flexible	flexible	ADJ
fbem-3463	206	6	employment	employment	NOUN
fbem-3463	206	7	in	in	ADP
fbem-3463	206	8	china	china	PROPN
fbem-3463	206	9	's	's	PART
fbem-3463	206	10	employment	employment	NOUN
fbem-3463	206	11	system	system	NOUN
fbem-3463	206	12	and	and	CCONJ
fbem-3463	206	13	countermeasures	countermeasure	VERB
fbem-3463	207	1	[	[	X
fbem-3463	207	2	j	j	X
fbem-3463	207	3	]	]	X
fbem-3463	207	4	.	.	PUNCT
fbem-3463	208	1	career	career	NOUN
fbem-3463	208	2	time	time	NOUN
fbem-3463	208	3	,	,	PUNCT
fbem-3463	208	4	2008	2008	NUM
fbem-3463	208	5	,	,	PUNCT
fbem-3463	208	6	4	4	NUM
fbem-3463	208	7	(	(	PUNCT
fbem-3463	208	8	4	4	NUM
fbem-3463	208	9	):	):	PUNCT
fbem-3463	208	10	80	80	NUM
fbem-3463	208	11	81	81	NUM
fbem-3463	208	12	.	.	PUNCT
fbem-3463	209	1	[	[	X
fbem-3463	209	2	24	24	NUM
fbem-3463	209	3	]	]	X
fbem-3463	209	4	zhang	zhang	PROPN
fbem-3463	209	5	benbo	benbo	PROPN
fbem-3463	209	6	.	.	PUNCT
fbem-3463	210	1	problems	problem	NOUN
fbem-3463	210	2	and	and	CCONJ
fbem-3463	210	3	countermeasures	countermeasure	NOUN
fbem-3463	210	4	facing	face	VERB
fbem-3463	210	5	flexible	flexible	ADJ
fbem-3463	210	6	employment	employment	NOUN
fbem-3463	211	1	[	[	X
fbem-3463	211	2	j	j	X
fbem-3463	211	3	]	]	X
fbem-3463	211	4	.	.	PUNCT
fbem-3463	212	1	china	china	PROPN
fbem-3463	212	2	economic	economic	ADJ
fbem-3463	212	3	and	and	CCONJ
fbem-3463	212	4	trade	trade	NOUN
fbem-3463	212	5	journal	journal	NOUN
fbem-3463	212	6	,	,	PUNCT
fbem-3463	212	7	2008	2008	NUM
fbem-3463	212	8	,	,	PUNCT
fbem-3463	212	9	(	(	PUNCT
fbem-3463	212	10	13	13	NUM
fbem-3463	212	11	)	)	PUNCT
fbem-3463	212	12	:	:	PUNCT
fbem-3463	212	13	23	23	NUM
fbem-3463	212	14	24	24	NUM
fbem-3463	212	15	.	.	PUNCT
fbem-3463	213	1	[	[	X
fbem-3463	213	2	25	25	NUM
fbem-3463	213	3	]	]	PUNCT
fbem-3463	213	4	song	song	PROPN
fbem-3463	213	5	fengxuan	fengxuan	PROPN
fbem-3463	213	6	,	,	PUNCT
fbem-3463	213	7	wang	wang	PROPN
fbem-3463	213	8	li	li	PROPN
fbem-3463	213	9	,	,	PUNCT
fbem-3463	213	10	sun	sun	PROPN
fbem-3463	213	11	yinglu	yinglu	PROPN
fbem-3463	213	12	.	.	PUNCT
fbem-3463	214	1	fiscal	fiscal	ADJ
fbem-3463	214	2	and	and	CCONJ
fbem-3463	214	3	tax	tax	NOUN
fbem-3463	214	4	incentives	incentive	NOUN
fbem-3463	214	5	to	to	PART
fbem-3463	214	6	promote	promote	VERB
fbem-3463	214	7	employment	employment	NOUN
fbem-3463	214	8	in	in	ADP
fbem-3463	214	9	the	the	DET
fbem-3463	214	10	new	new	ADJ
fbem-3463	214	11	industry	industry	NOUN
fbem-3463	214	12	:	:	PUNCT
fbem-3463	214	13	realistic	realistic	ADJ
fbem-3463	214	14	dilemma	dilemma	NOUN
fbem-3463	214	15	and	and	CCONJ
fbem-3463	214	16	path	path	NOUN
fbem-3463	214	17	options	option	NOUN
fbem-3463	215	1	[	[	X
fbem-3463	215	2	j	j	X
fbem-3463	215	3	]	]	X
fbem-3463	215	4	.	.	PUNCT
fbem-3463	216	1	economic	economic	ADJ
fbem-3463	216	2	forum,2022(03):86	forum,2022(03):86	NOUN
fbem-3463	216	3	-	-	PUNCT
fbem-3463	216	4	93	93	NUM
fbem-3463	216	5	.	.	PUNCT
fbem-3463	217	1	[	[	X
fbem-3463	217	2	26	26	NUM
fbem-3463	217	3	]	]	X
fbem-3463	217	4	huang	huang	PROPN
fbem-3463	217	5	xiaodong	xiaodong	PROPN
fbem-3463	217	6	.	.	PUNCT
fbem-3463	218	1	on	on	ADP
fbem-3463	218	2	the	the	DET
fbem-3463	218	3	tax	tax	NOUN
fbem-3463	218	4	policy	policy	NOUN
fbem-3463	218	5	choice	choice	NOUN
fbem-3463	218	6	of	of	ADP
fbem-3463	218	7	promoting	promote	VERB
fbem-3463	218	8	flexible	flexible	ADJ
fbem-3463	218	9	employment	employment	NOUN
fbem-3463	219	1	[	[	X
fbem-3463	219	2	j	j	X
fbem-3463	219	3	]	]	X
fbem-3463	219	4	.	.	PUNCT
fbem-3463	220	1	fujian	fujian	PROPN
fbem-3463	220	2	forum	forum	PROPN
fbem-3463	220	3	(	(	PUNCT
fbem-3463	220	4	social	social	ADJ
fbem-3463	220	5	science	science	PROPN
fbem-3463	220	6	education	education	NOUN
fbem-3463	220	7	edition	edition	NOUN
fbem-3463	220	8	)	)	PUNCT
fbem-3463	220	9	,	,	PUNCT
fbem-3463	220	10	2011(04):83	2011(04):83	NUM
fbem-3463	220	11	-	-	SYM
fbem-3463	220	12	85	85	NUM
fbem-3463	220	13	.	.	PUNCT
fbem-3463	221	1	[	[	X
fbem-3463	221	2	27	27	NUM
fbem-3463	221	3	]	]	PUNCT
fbem-3463	221	4	tang	tang	NOUN
fbem-3463	221	5	jingni	jingni	NOUN
fbem-3463	221	6	.	.	PUNCT
fbem-3463	222	1	creating	create	VERB
fbem-3463	222	2	a	a	DET
fbem-3463	222	3	fair	fair	ADJ
fbem-3463	222	4	tax	tax	NOUN
fbem-3463	222	5	environment	environment	NOUN
fbem-3463	222	6	to	to	PART
fbem-3463	222	7	promote	promote	VERB
fbem-3463	222	8	the	the	DET
fbem-3463	222	9	development	development	NOUN
fbem-3463	222	10	of	of	ADP
fbem-3463	222	11	non	non	ADJ
fbem-3463	222	12	-	-	ADJ
fbem-3463	222	13	self	self	NOUN
fbem-3463	222	14	-	-	PUNCT
fbem-3463	222	15	employed	employ	VERB
fbem-3463	222	16	flexible	flexible	ADJ
fbem-3463	222	17	employment[j	employment[j	NOUN
fbem-3463	222	18	]	]	PUNCT
fbem-3463	222	19	.	.	PUNCT
fbem-3463	223	1	journal	journal	PROPN
fbem-3463	223	2	of	of	ADP
fbem-3463	223	3	guangxi	guangxi	PROPN
fbem-3463	223	4	economic	economic	PROPN
fbem-3463	223	5	management	management	PROPN
fbem-3463	223	6	cadre	cadre	NOUN
fbem-3463	223	7	college	college	NOUN
fbem-3463	223	8	,	,	PUNCT
fbem-3463	223	9	2008(03):38	2008(03):38	NUM
fbem-3463	223	10	-	-	SYM
fbem-3463	223	11	43	43	NUM
fbem-3463	223	12	.	.	PUNCT
fbem-3463	224	1	[	[	X
fbem-3463	224	2	28	28	NUM
fbem-3463	224	3	]	]	X
fbem-3463	224	4	liang	liang	PROPN
fbem-3463	224	5	yixin	yixin	PROPN
fbem-3463	224	6	,	,	PUNCT
fbem-3463	224	7	ma	ma	PROPN
fbem-3463	224	8	jianning	jianning	PROPN
fbem-3463	224	9	,	,	PUNCT
fbem-3463	224	10	wang	wang	PROPN
fbem-3463	224	11	ya	ya	PROPN
fbem-3463	224	12	.	.	PUNCT
fbem-3463	225	1	a	a	DET
fbem-3463	225	2	preliminary	preliminary	ADJ
fbem-3463	225	3	study	study	NOUN
fbem-3463	225	4	on	on	ADP
fbem-3463	225	5	the	the	DET
fbem-3463	225	6	taxation	taxation	NOUN
fbem-3463	225	7	of	of	ADP
fbem-3463	225	8	new	new	ADJ
fbem-3463	225	9	flexible	flexible	ADJ
fbem-3463	225	10	employment	employment	NOUN
fbem-3463	225	11	platform	platform	NOUN
fbem-3463	225	12	in	in	ADP
fbem-3463	225	13	digital	digital	PROPN
fbem-3463	225	14	economy[j	economy[j	PROPN
fbem-3463	225	15	]	]	PUNCT
fbem-3463	225	16	.	.	PUNCT
fbem-3463	226	1	international	international	ADJ
fbem-3463	226	2	taxation,2021(10):74	taxation,2021(10):74	NOUN
fbem-3463	226	3	-	-	PUNCT
fbem-3463	226	4	79	79	NUM
fbem-3463	226	5	.	.	PUNCT