id	sid	tid	token	lemma	pos
fbem-4795	1	1	frontiers	frontier	NOUN
fbem-4795	1	2	in	in	ADP
fbem-4795	1	3	business	business	NOUN
fbem-4795	1	4	,	,	PUNCT
fbem-4795	1	5	economics	economic	NOUN
fbem-4795	1	6	and	and	CCONJ
fbem-4795	1	7	management	management	NOUN
fbem-4795	1	8	issn	issn	PROPN
fbem-4795	1	9	:	:	PUNCT
fbem-4795	1	10	2766	2766	NUM
fbem-4795	1	11	-	-	PUNCT
fbem-4795	1	12	824x	824x	NUM
fbem-4795	1	13	|	|	ADJ
fbem-4795	1	14	vol	vol	NOUN
fbem-4795	1	15	.	.	PUNCT
fbem-4795	2	1	7	7	NUM
fbem-4795	2	2	,	,	PUNCT
fbem-4795	2	3	no	no	INTJ
fbem-4795	2	4	.	.	NOUN
fbem-4795	2	5	2	2	NUM
fbem-4795	2	6	,	,	PUNCT
fbem-4795	2	7	2023	2023	NUM
fbem-4795	2	8	71	71	NUM
fbem-4795	2	9	research	research	NOUN
fbem-4795	2	10	on	on	ADP
fbem-4795	2	11	rreferential	rreferential	ADJ
fbem-4795	2	12	tax	tax	NOUN
fbem-4795	2	13	policy	policy	NOUN
fbem-4795	2	14	of	of	ADP
fbem-4795	2	15	sports	sport	NOUN
fbem-4795	2	16	and	and	CCONJ
fbem-4795	2	17	health	health	NOUN
fbem-4795	2	18	service	service	NOUN
fbem-4795	2	19	industry	industry	NOUN
fbem-4795	2	20	congyao	congyao	NOUN
fbem-4795	2	21	hu1	hu1	PROPN
fbem-4795	2	22	,	,	PUNCT
fbem-4795	2	23	*	*	PUNCT
fbem-4795	2	24	,	,	PUNCT
fbem-4795	2	25	sicong	sicong	PROPN
fbem-4795	2	26	wang2	wang2	PROPN
fbem-4795	2	27	,	,	PUNCT
fbem-4795	2	28	chang	chang	PROPN
fbem-4795	2	29	chen3	chen3	PROPN
fbem-4795	2	30	1	1	NUM
fbem-4795	2	31	wenzhou	wenzhou	PROPN
fbem-4795	2	32	polytechnic	polytechnic	PROPN
fbem-4795	2	33	,	,	PUNCT
fbem-4795	2	34	wenzhou	wenzhou	PROPN
fbem-4795	2	35	,	,	PUNCT
fbem-4795	2	36	zhejiang	zhejiang	PROPN
fbem-4795	2	37	,	,	PUNCT
fbem-4795	2	38	325000	325000	NUM
fbem-4795	2	39	,	,	PUNCT
fbem-4795	2	40	china	china	PROPN
fbem-4795	2	41	2	2	NUM
fbem-4795	2	42	wenzhou	wenzhou	PROPN
fbem-4795	2	43	open	open	PROPN
fbem-4795	2	44	university	university	PROPN
fbem-4795	2	45	,	,	PUNCT
fbem-4795	2	46	wenzhou	wenzhou	PROPN
fbem-4795	2	47	,	,	PUNCT
fbem-4795	2	48	zhejiang,325000	zhejiang,325000	PROPN
fbem-4795	2	49	,	,	PUNCT
fbem-4795	2	50	china	china	PROPN
fbem-4795	2	51	3	3	NUM
fbem-4795	2	52	wenzhou	wenzhou	PROPN
fbem-4795	2	53	university	university	PROPN
fbem-4795	2	54	,	,	PUNCT
fbem-4795	2	55	wenzhou	wenzhou	PROPN
fbem-4795	2	56	,	,	PUNCT
fbem-4795	2	57	zhejiang,325000	zhejiang,325000	PROPN
fbem-4795	2	58	,	,	PUNCT
fbem-4795	2	59	china	china	PROPN
fbem-4795	2	60	*	*	PUNCT
fbem-4795	2	61	corresponding	correspond	VERB
fbem-4795	2	62	author	author	NOUN
fbem-4795	2	63	:	:	PUNCT
fbem-4795	2	64	congyao	congyao	PROPN
fbem-4795	2	65	hu	hu	PROPN
fbem-4795	3	1	(	(	PUNCT
fbem-4795	3	2	email	email	NOUN
fbem-4795	3	3	:	:	PUNCT
fbem-4795	3	4	527772791@qq.com	527772791@qq.com	NUM
fbem-4795	3	5	)	)	PUNCT
fbem-4795	3	6	abstract	abstract	NOUN
fbem-4795	3	7	:	:	PUNCT
fbem-4795	3	8	against	against	ADP
fbem-4795	3	9	the	the	DET
fbem-4795	3	10	backdrop	backdrop	NOUN
fbem-4795	3	11	of	of	ADP
fbem-4795	3	12	healthy	healthy	ADJ
fbem-4795	3	13	china	china	PROPN
fbem-4795	3	14	,	,	PUNCT
fbem-4795	3	15	the	the	DET
fbem-4795	3	16	development	development	NOUN
fbem-4795	3	17	scale	scale	NOUN
fbem-4795	3	18	of	of	ADP
fbem-4795	3	19	china	china	PROPN
fbem-4795	3	20	's	's	PART
fbem-4795	3	21	sports	sport	NOUN
fbem-4795	3	22	industry	industry	NOUN
fbem-4795	3	23	continues	continue	VERB
fbem-4795	3	24	to	to	PART
fbem-4795	3	25	expand	expand	VERB
fbem-4795	3	26	,	,	PUNCT
fbem-4795	3	27	the	the	DET
fbem-4795	3	28	overall	overall	ADJ
fbem-4795	3	29	volume	volume	NOUN
fbem-4795	3	30	of	of	ADP
fbem-4795	3	31	the	the	DET
fbem-4795	3	32	sports	sport	NOUN
fbem-4795	3	33	health	health	NOUN
fbem-4795	3	34	service	service	NOUN
fbem-4795	3	35	industry	industry	NOUN
fbem-4795	3	36	increases	increase	VERB
fbem-4795	3	37	rapidly	rapidly	ADV
fbem-4795	3	38	,	,	PUNCT
fbem-4795	3	39	and	and	CCONJ
fbem-4795	3	40	the	the	DET
fbem-4795	3	41	structure	structure	NOUN
fbem-4795	3	42	of	of	ADP
fbem-4795	3	43	industrial	industrial	ADJ
fbem-4795	3	44	development	development	NOUN
fbem-4795	3	45	is	be	AUX
fbem-4795	3	46	further	far	ADV
fbem-4795	3	47	deepened	deepen	VERB
fbem-4795	3	48	.	.	PUNCT
fbem-4795	4	1	taking	take	VERB
fbem-4795	4	2	the	the	DET
fbem-4795	4	3	preferential	preferential	ADJ
fbem-4795	4	4	tax	tax	NOUN
fbem-4795	4	5	policies	policy	NOUN
fbem-4795	4	6	of	of	ADP
fbem-4795	4	7	the	the	DET
fbem-4795	4	8	sports	sport	NOUN
fbem-4795	4	9	health	health	NOUN
fbem-4795	4	10	service	service	NOUN
fbem-4795	4	11	industry	industry	NOUN
fbem-4795	4	12	as	as	ADP
fbem-4795	4	13	the	the	DET
fbem-4795	4	14	research	research	NOUN
fbem-4795	4	15	object	object	NOUN
fbem-4795	4	16	,	,	PUNCT
fbem-4795	4	17	this	this	DET
fbem-4795	4	18	paper	paper	NOUN
fbem-4795	4	19	analyzes	analyze	VERB
fbem-4795	4	20	the	the	DET
fbem-4795	4	21	developmental	developmental	ADJ
fbem-4795	4	22	status	status	NOUN
fbem-4795	4	23	of	of	ADP
fbem-4795	4	24	preferential	preferential	ADJ
fbem-4795	4	25	tax	tax	NOUN
fbem-4795	4	26	policies	policy	NOUN
fbem-4795	4	27	of	of	ADP
fbem-4795	4	28	the	the	DET
fbem-4795	4	29	sports	sport	NOUN
fbem-4795	4	30	health	health	NOUN
fbem-4795	4	31	service	service	NOUN
fbem-4795	4	32	industry	industry	NOUN
fbem-4795	4	33	in	in	ADP
fbem-4795	4	34	china	china	PROPN
fbem-4795	4	35	.	.	PUNCT
fbem-4795	5	1	the	the	DET
fbem-4795	5	2	preferential	preferential	ADJ
fbem-4795	5	3	policies	policy	NOUN
fbem-4795	5	4	for	for	ADP
fbem-4795	5	5	sports	sport	NOUN
fbem-4795	5	6	industry	industry	NOUN
fbem-4795	5	7	tax	tax	NOUN
fbem-4795	5	8	are	be	AUX
fbem-4795	5	9	not	not	PART
fbem-4795	5	10	wide	wide	ADJ
fbem-4795	5	11	enough	enough	ADV
fbem-4795	5	12	,	,	PUNCT
fbem-4795	5	13	the	the	DET
fbem-4795	5	14	preferential	preferential	ADJ
fbem-4795	5	15	policies	policy	NOUN
fbem-4795	5	16	for	for	ADP
fbem-4795	5	17	tax	tax	NOUN
fbem-4795	5	18	are	be	AUX
fbem-4795	5	19	not	not	PART
fbem-4795	5	20	detailed	detail	VERB
fbem-4795	5	21	enough	enough	ADV
fbem-4795	5	22	,	,	PUNCT
fbem-4795	5	23	and	and	CCONJ
fbem-4795	5	24	it	it	PRON
fbem-4795	5	25	is	be	AUX
fbem-4795	5	26	difficult	difficult	ADJ
fbem-4795	5	27	to	to	PART
fbem-4795	5	28	operate	operate	VERB
fbem-4795	5	29	and	and	CCONJ
fbem-4795	5	30	implement	implement	VERB
fbem-4795	5	31	.	.	PUNCT
fbem-4795	6	1	then	then	ADV
fbem-4795	6	2	,	,	PUNCT
fbem-4795	6	3	further	far	ADV
fbem-4795	6	4	reasonable	reasonable	ADJ
fbem-4795	6	5	suggestions	suggestion	NOUN
fbem-4795	6	6	for	for	ADP
fbem-4795	6	7	optimization	optimization	NOUN
fbem-4795	6	8	are	be	AUX
fbem-4795	6	9	put	put	VERB
fbem-4795	6	10	forward	forward	ADV
fbem-4795	6	11	,	,	PUNCT
fbem-4795	6	12	aiming	aim	VERB
fbem-4795	6	13	to	to	PART
fbem-4795	6	14	enrich	enrich	VERB
fbem-4795	6	15	the	the	DET
fbem-4795	6	16	theoretical	theoretical	ADJ
fbem-4795	6	17	research	research	NOUN
fbem-4795	6	18	related	relate	VERB
fbem-4795	6	19	to	to	ADP
fbem-4795	6	20	the	the	DET
fbem-4795	6	21	sports	sport	NOUN
fbem-4795	6	22	industry	industry	NOUN
fbem-4795	6	23	,	,	PUNCT
fbem-4795	6	24	provide	provide	VERB
fbem-4795	6	25	some	some	DET
fbem-4795	6	26	guidance	guidance	NOUN
fbem-4795	6	27	for	for	ADP
fbem-4795	6	28	improving	improve	VERB
fbem-4795	6	29	the	the	DET
fbem-4795	6	30	industry	industry	NOUN
fbem-4795	6	31	's	's	PART
fbem-4795	6	32	preferential	preferential	ADJ
fbem-4795	6	33	tax	tax	NOUN
fbem-4795	6	34	policies	policy	NOUN
fbem-4795	6	35	,	,	PUNCT
fbem-4795	6	36	and	and	CCONJ
fbem-4795	6	37	ultimately	ultimately	ADV
fbem-4795	6	38	help	help	VERB
fbem-4795	6	39	its	its	PRON
fbem-4795	6	40	sustainable	sustainable	ADJ
fbem-4795	6	41	development	development	NOUN
fbem-4795	6	42	.	.	PUNCT
fbem-4795	7	1	keywords	keyword	NOUN
fbem-4795	7	2	:	:	PUNCT
fbem-4795	7	3	sports	sport	NOUN
fbem-4795	7	4	health	health	NOUN
fbem-4795	7	5	service	service	NOUN
fbem-4795	7	6	industry	industry	NOUN
fbem-4795	7	7	,	,	PUNCT
fbem-4795	7	8	tax	tax	NOUN
fbem-4795	7	9	preference	preference	NOUN
fbem-4795	7	10	,	,	PUNCT
fbem-4795	7	11	policy	policy	NOUN
fbem-4795	7	12	.	.	PUNCT
fbem-4795	8	1	1	1	X
fbem-4795	8	2	.	.	X
fbem-4795	8	3	introduction	introduction	NOUN
fbem-4795	8	4	in	in	ADP
fbem-4795	8	5	the	the	DET
fbem-4795	8	6	context	context	NOUN
fbem-4795	8	7	of	of	ADP
fbem-4795	8	8	healthy	healthy	ADJ
fbem-4795	8	9	china	china	PROPN
fbem-4795	8	10	,	,	PUNCT
fbem-4795	8	11	the	the	DET
fbem-4795	8	12	economic	economic	ADJ
fbem-4795	8	13	value	value	NOUN
fbem-4795	8	14	and	and	CCONJ
fbem-4795	8	15	social	social	ADJ
fbem-4795	8	16	value	value	NOUN
fbem-4795	8	17	of	of	ADP
fbem-4795	8	18	the	the	DET
fbem-4795	8	19	sports	sport	NOUN
fbem-4795	8	20	health	health	NOUN
fbem-4795	8	21	service	service	NOUN
fbem-4795	8	22	industry	industry	NOUN
fbem-4795	8	23	have	have	AUX
fbem-4795	8	24	been	be	AUX
fbem-4795	8	25	greatly	greatly	ADV
fbem-4795	8	26	recognized	recognize	VERB
fbem-4795	8	27	.	.	PUNCT
fbem-4795	9	1	the	the	DET
fbem-4795	9	2	development	development	NOUN
fbem-4795	9	3	of	of	ADP
fbem-4795	9	4	sports	sport	NOUN
fbem-4795	9	5	industry	industry	NOUN
fbem-4795	9	6	in	in	ADP
fbem-4795	9	7	china	china	PROPN
fbem-4795	9	8	has	have	AUX
fbem-4795	9	9	gradually	gradually	ADV
fbem-4795	9	10	formed	form	VERB
fbem-4795	9	11	and	and	CCONJ
fbem-4795	9	12	its	its	PRON
fbem-4795	9	13	structure	structure	NOUN
fbem-4795	9	14	tends	tend	VERB
fbem-4795	9	15	to	to	PART
fbem-4795	9	16	be	be	AUX
fbem-4795	9	17	perfect	perfect	ADJ
fbem-4795	9	18	,	,	PUNCT
fbem-4795	9	19	which	which	PRON
fbem-4795	9	20	has	have	VERB
fbem-4795	9	21	an	an	DET
fbem-4795	9	22	inestimable	inestimable	ADJ
fbem-4795	9	23	role	role	NOUN
fbem-4795	9	24	in	in	ADP
fbem-4795	9	25	enriching	enrich	VERB
fbem-4795	9	26	social	social	ADJ
fbem-4795	9	27	life	life	NOUN
fbem-4795	9	28	,	,	PUNCT
fbem-4795	9	29	improving	improve	VERB
fbem-4795	9	30	physical	physical	ADJ
fbem-4795	9	31	and	and	CCONJ
fbem-4795	9	32	mental	mental	ADJ
fbem-4795	9	33	health	health	NOUN
fbem-4795	9	34	,	,	PUNCT
fbem-4795	9	35	expanding	expand	VERB
fbem-4795	9	36	social	social	ADJ
fbem-4795	9	37	employment	employment	NOUN
fbem-4795	9	38	and	and	CCONJ
fbem-4795	9	39	stimulating	stimulate	VERB
fbem-4795	9	40	economic	economic	ADJ
fbem-4795	9	41	growth.policy	growth.policy	PROPN
fbem-4795	9	42	is	be	AUX
fbem-4795	9	43	the	the	DET
fbem-4795	9	44	guidance	guidance	NOUN
fbem-4795	9	45	and	and	CCONJ
fbem-4795	9	46	support	support	NOUN
fbem-4795	9	47	for	for	ADP
fbem-4795	9	48	the	the	DET
fbem-4795	9	49	development	development	NOUN
fbem-4795	9	50	of	of	ADP
fbem-4795	9	51	sports	sport	NOUN
fbem-4795	9	52	health	health	NOUN
fbem-4795	9	53	service	service	NOUN
fbem-4795	9	54	industry.this	industry.this	PRON
fbem-4795	9	55	paper	paper	NOUN
fbem-4795	9	56	takes	take	VERB
fbem-4795	9	57	the	the	DET
fbem-4795	9	58	preferential	preferential	ADJ
fbem-4795	9	59	tax	tax	NOUN
fbem-4795	9	60	policy	policy	NOUN
fbem-4795	9	61	of	of	ADP
fbem-4795	9	62	china	china	PROPN
fbem-4795	9	63	's	's	PART
fbem-4795	9	64	sports	sport	NOUN
fbem-4795	9	65	industry	industry	NOUN
fbem-4795	9	66	as	as	ADP
fbem-4795	9	67	the	the	DET
fbem-4795	9	68	research	research	NOUN
fbem-4795	9	69	object	object	NOUN
fbem-4795	9	70	,	,	PUNCT
fbem-4795	9	71	deeply	deeply	ADV
fbem-4795	9	72	studies	study	VERB
fbem-4795	9	73	the	the	DET
fbem-4795	9	74	preferential	preferential	ADJ
fbem-4795	9	75	tax	tax	NOUN
fbem-4795	9	76	policy	policy	NOUN
fbem-4795	9	77	of	of	ADP
fbem-4795	9	78	sports	sport	NOUN
fbem-4795	9	79	health	health	NOUN
fbem-4795	9	80	service	service	NOUN
fbem-4795	9	81	industry	industry	NOUN
fbem-4795	9	82	,	,	PUNCT
fbem-4795	9	83	and	and	CCONJ
fbem-4795	9	84	helps	help	VERB
fbem-4795	9	85	the	the	DET
fbem-4795	9	86	sustainable	sustainable	ADJ
fbem-4795	9	87	and	and	CCONJ
fbem-4795	9	88	healthy	healthy	ADJ
fbem-4795	9	89	development	development	NOUN
fbem-4795	9	90	of	of	ADP
fbem-4795	9	91	sports	sport	NOUN
fbem-4795	9	92	industry	industry	NOUN
fbem-4795	9	93	.	.	PUNCT
fbem-4795	10	1	2	2	X
fbem-4795	10	2	.	.	X
fbem-4795	10	3	the	the	DET
fbem-4795	10	4	definition	definition	NOUN
fbem-4795	10	5	of	of	ADP
fbem-4795	10	6	sports	sport	NOUN
fbem-4795	10	7	health	health	NOUN
fbem-4795	10	8	service	service	NOUN
fbem-4795	10	9	industry	industry	NOUN
fbem-4795	10	10	domestic	domestic	ADJ
fbem-4795	10	11	and	and	CCONJ
fbem-4795	10	12	foreign	foreign	ADJ
fbem-4795	10	13	scholars	scholar	NOUN
fbem-4795	10	14	have	have	AUX
fbem-4795	10	15	not	not	PART
fbem-4795	10	16	formed	form	VERB
fbem-4795	10	17	a	a	DET
fbem-4795	10	18	clear	clear	ADJ
fbem-4795	10	19	definition	definition	NOUN
fbem-4795	10	20	of	of	ADP
fbem-4795	10	21	the	the	DET
fbem-4795	10	22	connotation	connotation	NOUN
fbem-4795	10	23	and	and	CCONJ
fbem-4795	10	24	extension	extension	NOUN
fbem-4795	10	25	of	of	ADP
fbem-4795	10	26	the	the	DET
fbem-4795	10	27	concept	concept	NOUN
fbem-4795	10	28	of	of	ADP
fbem-4795	10	29	sports	sport	NOUN
fbem-4795	10	30	health	health	NOUN
fbem-4795	10	31	service.some	service.some	NOUN
fbem-4795	10	32	scholars	scholar	NOUN
fbem-4795	10	33	suggest	suggest	VERB
fbem-4795	10	34	that	that	SCONJ
fbem-4795	10	35	sports	sport	NOUN
fbem-4795	10	36	health	health	NOUN
fbem-4795	10	37	service	service	NOUN
fbem-4795	10	38	industry	industry	NOUN
fbem-4795	10	39	is	be	AUX
fbem-4795	10	40	the	the	DET
fbem-4795	10	41	integration	integration	NOUN
fbem-4795	10	42	of	of	ADP
fbem-4795	10	43	sports	sport	NOUN
fbem-4795	10	44	industry	industry	NOUN
fbem-4795	10	45	and	and	CCONJ
fbem-4795	10	46	health	health	NOUN
fbem-4795	10	47	service	service	NOUN
fbem-4795	10	48	industry	industry	NOUN
fbem-4795	10	49	,	,	PUNCT
fbem-4795	10	50	and	and	CCONJ
fbem-4795	10	51	that	that	SCONJ
fbem-4795	10	52	sports	sport	NOUN
fbem-4795	10	53	health	health	NOUN
fbem-4795	10	54	complex	complex	NOUN
fbem-4795	10	55	is	be	AUX
fbem-4795	10	56	a	a	DET
fbem-4795	10	57	new	new	ADJ
fbem-4795	10	58	business	business	NOUN
fbem-4795	10	59	form	form	NOUN
fbem-4795	10	60	and	and	CCONJ
fbem-4795	10	61	model	model	NOUN
fbem-4795	10	62	of	of	ADP
fbem-4795	10	63	sports	sport	NOUN
fbem-4795	10	64	health	health	NOUN
fbem-4795	10	65	service	service	NOUN
fbem-4795	10	66	supply.it	supply.it	PROPN
fbem-4795	10	67	includes	include	VERB
fbem-4795	10	68	sports	sport	NOUN
fbem-4795	10	69	hospital	hospital	NOUN
fbem-4795	10	70	outpatient	outpatient	NOUN
fbem-4795	10	71	service	service	NOUN
fbem-4795	10	72	,	,	PUNCT
fbem-4795	10	73	sports	sport	NOUN
fbem-4795	10	74	health	health	NOUN
fbem-4795	10	75	examination	examination	NOUN
fbem-4795	10	76	,	,	PUNCT
fbem-4795	10	77	scientific	scientific	ADJ
fbem-4795	10	78	fitness	fitness	NOUN
fbem-4795	10	79	,	,	PUNCT
fbem-4795	10	80	sports	sport	NOUN
fbem-4795	10	81	and	and	CCONJ
fbem-4795	10	82	health	health	NOUN
fbem-4795	10	83	tourism	tourism	NOUN
fbem-4795	10	84	and	and	CCONJ
fbem-4795	10	85	other	other	ADJ
fbem-4795	10	86	integrated	integrate	VERB
fbem-4795	10	87	products.some	products.some	NOUN
fbem-4795	10	88	scholars	scholar	NOUN
fbem-4795	10	89	believe	believe	VERB
fbem-4795	10	90	that	that	SCONJ
fbem-4795	10	91	the	the	DET
fbem-4795	10	92	sports	sport	NOUN
fbem-4795	10	93	health	health	NOUN
fbem-4795	10	94	industry	industry	NOUN
fbem-4795	10	95	is	be	AUX
fbem-4795	10	96	centered	center	VERB
fbem-4795	10	97	on	on	ADP
fbem-4795	10	98	the	the	DET
fbem-4795	10	99	national	national	ADJ
fbem-4795	10	100	health	health	NOUN
fbem-4795	10	101	needs	need	NOUN
fbem-4795	10	102	,	,	PUNCT
fbem-4795	10	103	takes	take	VERB
fbem-4795	10	104	sports	sport	NOUN
fbem-4795	10	105	science	science	NOUN
fbem-4795	10	106	as	as	ADP
fbem-4795	10	107	the	the	DET
fbem-4795	10	108	basic	basic	ADJ
fbem-4795	10	109	means	mean	NOUN
fbem-4795	10	110	,	,	PUNCT
fbem-4795	10	111	integrates	integrate	VERB
fbem-4795	10	112	many	many	ADJ
fbem-4795	10	113	disciplines	discipline	NOUN
fbem-4795	10	114	as	as	ADP
fbem-4795	10	115	a	a	DET
fbem-4795	10	116	whole	whole	NOUN
fbem-4795	10	117	,	,	PUNCT
fbem-4795	10	118	and	and	CCONJ
fbem-4795	10	119	provides	provide	VERB
fbem-4795	10	120	people	people	NOUN
fbem-4795	10	121	with	with	ADP
fbem-4795	10	122	the	the	DET
fbem-4795	10	123	sum	sum	NOUN
fbem-4795	10	124	of	of	ADP
fbem-4795	10	125	the	the	DET
fbem-4795	10	126	whole	whole	ADJ
fbem-4795	10	127	cycle	cycle	NOUN
fbem-4795	10	128	of	of	ADP
fbem-4795	10	129	health	health	NOUN
fbem-4795	10	130	services	service	NOUN
fbem-4795	10	131	,	,	PUNCT
fbem-4795	10	132	products	product	NOUN
fbem-4795	10	133	,	,	PUNCT
fbem-4795	10	134	technology	technology	NOUN
fbem-4795	10	135	and	and	CCONJ
fbem-4795	10	136	economic	economic	ADJ
fbem-4795	10	137	departments	department	NOUN
fbem-4795	10	138	,	,	PUNCT
fbem-4795	10	139	which	which	PRON
fbem-4795	10	140	is	be	AUX
fbem-4795	10	141	the	the	DET
fbem-4795	10	142	characteristic	characteristic	ADJ
fbem-4795	10	143	field	field	NOUN
fbem-4795	10	144	of	of	ADP
fbem-4795	10	145	the	the	DET
fbem-4795	10	146	future	future	ADJ
fbem-4795	10	147	development	development	NOUN
fbem-4795	10	148	of	of	ADP
fbem-4795	10	149	the	the	DET
fbem-4795	10	150	sports	sport	NOUN
fbem-4795	10	151	industry.others	industry.other	NOUN
fbem-4795	10	152	point	point	VERB
fbem-4795	10	153	out	out	ADP
fbem-4795	10	154	that	that	SCONJ
fbem-4795	10	155	the	the	DET
fbem-4795	10	156	sports	sport	NOUN
fbem-4795	10	157	and	and	CCONJ
fbem-4795	10	158	health	health	NOUN
fbem-4795	10	159	industry	industry	NOUN
fbem-4795	10	160	is	be	AUX
fbem-4795	10	161	a	a	DET
fbem-4795	10	162	kind	kind	NOUN
fbem-4795	10	163	of	of	ADP
fbem-4795	10	164	industry	industry	NOUN
fbem-4795	10	165	to	to	PART
fbem-4795	10	166	promote	promote	VERB
fbem-4795	10	167	health	health	NOUN
fbem-4795	10	168	through	through	ADP
fbem-4795	10	169	sports	sport	NOUN
fbem-4795	10	170	,	,	PUNCT
fbem-4795	10	171	fitness	fitness	NOUN
fbem-4795	10	172	and	and	CCONJ
fbem-4795	10	173	leisure	leisure	NOUN
fbem-4795	10	174	,	,	PUNCT
fbem-4795	10	175	which	which	PRON
fbem-4795	10	176	is	be	AUX
fbem-4795	10	177	not	not	PART
fbem-4795	10	178	highly	highly	ADV
fbem-4795	10	179	distinguishable	distinguishable	ADJ
fbem-4795	10	180	from	from	ADP
fbem-4795	10	181	the	the	DET
fbem-4795	10	182	fitness	fitness	NOUN
fbem-4795	10	183	and	and	CCONJ
fbem-4795	10	184	leisure	leisure	NOUN
fbem-4795	10	185	industry	industry	NOUN
fbem-4795	10	186	,	,	PUNCT
fbem-4795	10	187	and	and	CCONJ
fbem-4795	10	188	the	the	DET
fbem-4795	10	189	production	production	NOUN
fbem-4795	10	190	and	and	CCONJ
fbem-4795	10	191	business	business	NOUN
fbem-4795	10	192	activities	activity	NOUN
fbem-4795	10	193	related	relate	VERB
fbem-4795	10	194	to	to	ADP
fbem-4795	10	195	sports	sport	NOUN
fbem-4795	10	196	,	,	PUNCT
fbem-4795	10	197	fitness	fitness	NOUN
fbem-4795	10	198	and	and	CCONJ
fbem-4795	10	199	leisure	leisure	NOUN
fbem-4795	10	200	are	be	AUX
fbem-4795	10	201	a	a	DET
fbem-4795	10	202	typical	typical	ADJ
fbem-4795	10	203	representative	representative	NOUN
fbem-4795	10	204	of	of	ADP
fbem-4795	10	205	the	the	DET
fbem-4795	10	206	sports	sport	NOUN
fbem-4795	10	207	and	and	CCONJ
fbem-4795	10	208	health	health	NOUN
fbem-4795	10	209	industry	industry	NOUN
fbem-4795	10	210	is	be	AUX
fbem-4795	10	211	the	the	DET
fbem-4795	10	212	fitness	fitness	NOUN
fbem-4795	10	213	club	club	NOUN
fbem-4795	10	214	industry	industry	NOUN
fbem-4795	10	215	.	.	PUNCT
fbem-4795	11	1	based	base	VERB
fbem-4795	11	2	on	on	ADP
fbem-4795	11	3	the	the	DET
fbem-4795	11	4	reference	reference	NOUN
fbem-4795	11	5	of	of	ADP
fbem-4795	11	6	china	china	PROPN
fbem-4795	11	7	's	's	PART
fbem-4795	11	8	domestic	domestic	ADJ
fbem-4795	11	9	research	research	NOUN
fbem-4795	11	10	,	,	PUNCT
fbem-4795	11	11	this	this	DET
fbem-4795	11	12	paper	paper	NOUN
fbem-4795	11	13	defines	define	VERB
fbem-4795	11	14	the	the	DET
fbem-4795	11	15	concept	concept	NOUN
fbem-4795	11	16	of	of	ADP
fbem-4795	11	17	sports	sport	NOUN
fbem-4795	11	18	health	health	NOUN
fbem-4795	11	19	service	service	NOUN
fbem-4795	11	20	industry	industry	NOUN
fbem-4795	11	21	as	as	SCONJ
fbem-4795	11	22	follows.the	follows.the	DET
fbem-4795	11	23	sports	sport	NOUN
fbem-4795	11	24	and	and	CCONJ
fbem-4795	11	25	health	health	NOUN
fbem-4795	11	26	service	service	NOUN
fbem-4795	11	27	industry	industry	NOUN
fbem-4795	11	28	takes	take	VERB
fbem-4795	11	29	sports	sport	NOUN
fbem-4795	11	30	as	as	ADP
fbem-4795	11	31	the	the	DET
fbem-4795	11	32	carrier	carrier	NOUN
fbem-4795	11	33	,	,	PUNCT
fbem-4795	11	34	focuses	focus	VERB
fbem-4795	11	35	on	on	ADP
fbem-4795	11	36	fitness	fitness	NOUN
fbem-4795	11	37	and	and	CCONJ
fbem-4795	11	38	leisure	leisure	NOUN
fbem-4795	11	39	activities	activity	NOUN
fbem-4795	11	40	,	,	PUNCT
fbem-4795	11	41	and	and	CCONJ
fbem-4795	11	42	aims	aim	VERB
fbem-4795	11	43	at	at	ADP
fbem-4795	11	44	promoting	promote	VERB
fbem-4795	11	45	people	people	NOUN
fbem-4795	11	46	's	's	PART
fbem-4795	11	47	health	health	NOUN
fbem-4795	11	48	.	.	PUNCT
fbem-4795	12	1	it	it	PRON
fbem-4795	12	2	mainly	mainly	ADV
fbem-4795	12	3	provides	provide	VERB
fbem-4795	12	4	sports	sport	NOUN
fbem-4795	12	5	and	and	CCONJ
fbem-4795	12	6	leisure	leisure	NOUN
fbem-4795	12	7	venues	venue	NOUN
fbem-4795	12	8	,	,	PUNCT
fbem-4795	12	9	fitness	fitness	NOUN
fbem-4795	12	10	facilities	facility	NOUN
fbem-4795	12	11	,	,	PUNCT
fbem-4795	12	12	scientific	scientific	ADJ
fbem-4795	12	13	sports	sport	NOUN
fbem-4795	12	14	guidance	guidance	NOUN
fbem-4795	12	15	and	and	CCONJ
fbem-4795	12	16	sports	sport	NOUN
fbem-4795	12	17	rehabilitation	rehabilitation	NOUN
fbem-4795	12	18	services	service	NOUN
fbem-4795	12	19	to	to	ADP
fbem-4795	12	20	the	the	DET
fbem-4795	12	21	public	public	NOUN
fbem-4795	12	22	.	.	PUNCT
fbem-4795	13	1	3	3	X
fbem-4795	13	2	.	.	X
fbem-4795	13	3	current	current	ADJ
fbem-4795	13	4	situation	situation	NOUN
fbem-4795	13	5	of	of	ADP
fbem-4795	13	6	tax	tax	NOUN
fbem-4795	13	7	preferential	preferential	ADJ
fbem-4795	13	8	policies	policy	NOUN
fbem-4795	13	9	for	for	ADP
fbem-4795	13	10	sports	sport	NOUN
fbem-4795	13	11	health	health	NOUN
fbem-4795	13	12	service	service	NOUN
fbem-4795	13	13	industry	industry	NOUN
fbem-4795	13	14	in	in	ADP
fbem-4795	13	15	china	china	PROPN
fbem-4795	13	16	preferential	preferential	ADJ
fbem-4795	13	17	tax	tax	NOUN
fbem-4795	13	18	policies	policy	NOUN
fbem-4795	13	19	for	for	ADP
fbem-4795	13	20	the	the	DET
fbem-4795	13	21	sports	sport	NOUN
fbem-4795	13	22	industry	industry	NOUN
fbem-4795	13	23	mainly	mainly	ADV
fbem-4795	13	24	focus	focus	VERB
fbem-4795	13	25	on	on	ADP
fbem-4795	13	26	planning	plan	VERB
fbem-4795	13	27	special	special	ADJ
fbem-4795	13	28	guiding	guiding	NOUN
fbem-4795	13	29	funds	fund	NOUN
fbem-4795	13	30	for	for	ADP
fbem-4795	13	31	stadiums	stadium	NOUN
fbem-4795	13	32	,	,	PUNCT
fbem-4795	13	33	sports	sport	NOUN
fbem-4795	13	34	service	service	NOUN
fbem-4795	13	35	complexes	complex	NOUN
fbem-4795	13	36	,	,	PUNCT
fbem-4795	13	37	and	and	CCONJ
fbem-4795	13	38	some	some	DET
fbem-4795	13	39	developed	develop	VERB
fbem-4795	13	40	regions	region	NOUN
fbem-4795	13	41	.	.	PUNCT
fbem-4795	14	1	there	there	PRON
fbem-4795	14	2	are	be	VERB
fbem-4795	14	3	two	two	NUM
fbem-4795	14	4	main	main	ADJ
fbem-4795	14	5	ways	way	NOUN
fbem-4795	14	6	of	of	ADP
fbem-4795	14	7	tax	tax	NOUN
fbem-4795	14	8	incentives	incentive	NOUN
fbem-4795	14	9	for	for	ADP
fbem-4795	14	10	sports	sport	NOUN
fbem-4795	14	11	service	service	NOUN
fbem-4795	14	12	industry	industry	NOUN
fbem-4795	14	13	.	.	PUNCT
fbem-4795	15	1	one	one	NUM
fbem-4795	15	2	is	be	AUX
fbem-4795	15	3	the	the	DET
fbem-4795	15	4	direct	direct	ADJ
fbem-4795	15	5	preferential	preferential	ADJ
fbem-4795	15	6	tax	tax	NOUN
fbem-4795	15	7	policies	policy	NOUN
fbem-4795	15	8	.	.	PUNCT
fbem-4795	16	1	the	the	DET
fbem-4795	16	2	direct	direct	ADJ
fbem-4795	16	3	tax	tax	NOUN
fbem-4795	16	4	incentives	incentive	NOUN
fbem-4795	16	5	mainly	mainly	ADV
fbem-4795	16	6	include	include	VERB
fbem-4795	16	7	tax	tax	NOUN
fbem-4795	16	8	relief	relief	NOUN
fbem-4795	16	9	,	,	PUNCT
fbem-4795	16	10	tax	tax	NOUN
fbem-4795	16	11	rate	rate	NOUN
fbem-4795	16	12	reduction	reduction	NOUN
fbem-4795	16	13	,	,	PUNCT
fbem-4795	16	14	and	and	CCONJ
fbem-4795	16	15	reinvestment	reinvestment	NOUN
fbem-4795	16	16	tax	tax	NOUN
fbem-4795	16	17	rebates	rebate	NOUN
fbem-4795	16	18	.	.	PUNCT
fbem-4795	17	1	for	for	ADP
fbem-4795	17	2	example	example	NOUN
fbem-4795	17	3	,	,	PUNCT
fbem-4795	17	4	sports	sport	NOUN
fbem-4795	17	5	services	service	NOUN
fbem-4795	17	6	,	,	PUNCT
fbem-4795	17	7	product	product	NOUN
fbem-4795	17	8	manufacturing	manufacturing	NOUN
fbem-4795	17	9	,	,	PUNCT
fbem-4795	17	10	and	and	CCONJ
fbem-4795	17	11	other	other	ADJ
fbem-4795	17	12	content	content	NOUN
fbem-4795	17	13	and	and	CCONJ
fbem-4795	17	14	their	their	PRON
fbem-4795	17	15	supporting	support	VERB
fbem-4795	17	16	technologies	technology	NOUN
fbem-4795	17	17	will	will	AUX
fbem-4795	17	18	be	be	AUX
fbem-4795	17	19	included	include	VERB
fbem-4795	17	20	in	in	ADP
fbem-4795	17	21	the	the	DET
fbem-4795	17	22	high	high	ADJ
fbem-4795	17	23	-	-	PUNCT
fbem-4795	17	24	tech	tech	NOUN
fbem-4795	17	25	fields	field	NOUN
fbem-4795	17	26	supported	support	VERB
fbem-4795	17	27	by	by	ADP
fbem-4795	17	28	the	the	DET
fbem-4795	17	29	state	state	NOUN
fbem-4795	17	30	,	,	PUNCT
fbem-4795	17	31	and	and	CCONJ
fbem-4795	17	32	sports	sport	NOUN
fbem-4795	17	33	enterprises	enterprise	NOUN
fbem-4795	17	34	that	that	PRON
fbem-4795	17	35	have	have	AUX
fbem-4795	17	36	been	be	AUX
fbem-4795	17	37	identified	identify	VERB
fbem-4795	17	38	as	as	ADP
fbem-4795	17	39	high	high	ADJ
fbem-4795	17	40	-	-	PUNCT
fbem-4795	17	41	tech	tech	NOUN
fbem-4795	17	42	enterprises	enterprise	NOUN
fbem-4795	17	43	will	will	AUX
fbem-4795	17	44	be	be	AUX
fbem-4795	17	45	taxed	tax	VERB
fbem-4795	17	46	at	at	ADP
fbem-4795	17	47	a	a	DET
fbem-4795	17	48	reduced	reduced	ADJ
fbem-4795	17	49	rate	rate	NOUN
fbem-4795	17	50	of	of	ADP
fbem-4795	17	51	15	15	NUM
fbem-4795	17	52	%	%	NOUN
fbem-4795	17	53	.	.	PUNCT
fbem-4795	18	1	qualified	qualified	ADJ
fbem-4795	18	2	sports	sport	NOUN
fbem-4795	18	3	venues	venue	NOUN
fbem-4795	18	4	that	that	PRON
fbem-4795	18	5	are	be	AUX
fbem-4795	18	6	open	open	ADJ
fbem-4795	18	7	to	to	ADP
fbem-4795	18	8	the	the	DET
fbem-4795	18	9	public	public	NOUN
fbem-4795	18	10	and	and	CCONJ
fbem-4795	18	11	are	be	AUX
fbem-4795	18	12	owned	own	VERB
fbem-4795	18	13	and	and	CCONJ
fbem-4795	18	14	managed	manage	VERB
fbem-4795	18	15	by	by	ADP
fbem-4795	18	16	self	self	NOUN
fbem-4795	18	17	-	-	PUNCT
fbem-4795	18	18	funded	fund	VERB
fbem-4795	18	19	institutions	institution	NOUN
fbem-4795	18	20	,	,	PUNCT
fbem-4795	18	21	sports	sport	NOUN
fbem-4795	18	22	social	social	ADJ
fbem-4795	18	23	groups	group	NOUN
fbem-4795	18	24	,	,	PUNCT
fbem-4795	18	25	sports	sport	NOUN
fbem-4795	18	26	foundations	foundation	NOUN
fbem-4795	18	27	,	,	PUNCT
fbem-4795	18	28	and	and	CCONJ
fbem-4795	18	29	private	private	ADJ
fbem-4795	18	30	non	non	ADJ
fbem-4795	18	31	-	-	ADJ
fbem-4795	18	32	enterprise	enterprise	ADJ
fbem-4795	18	33	units	unit	NOUN
fbem-4795	18	34	are	be	AUX
fbem-4795	18	35	exempt	exempt	ADJ
fbem-4795	18	36	from	from	ADP
fbem-4795	18	37	real	real	ADJ
fbem-4795	18	38	estate	estate	NOUN
fbem-4795	18	39	tax	tax	NOUN
fbem-4795	18	40	and	and	CCONJ
fbem-4795	18	41	urban	urban	ADJ
fbem-4795	18	42	land	land	NOUN
fbem-4795	18	43	use	use	NOUN
fbem-4795	18	44	tax	tax	NOUN
fbem-4795	18	45	.	.	PUNCT
fbem-4795	19	1	for	for	ADP
fbem-4795	19	2	large	large	ADJ
fbem-4795	19	3	stadiums	stadium	NOUN
fbem-4795	19	4	and	and	CCONJ
fbem-4795	19	5	gymnasiums	gymnasium	NOUN
fbem-4795	19	6	owned	own	VERB
fbem-4795	19	7	,	,	PUNCT
fbem-4795	19	8	operated	operate	VERB
fbem-4795	19	9	,	,	PUNCT
fbem-4795	19	10	and	and	CCONJ
fbem-4795	19	11	managed	manage	VERB
fbem-4795	19	12	by	by	ADP
fbem-4795	19	13	enterprises	enterprise	NOUN
fbem-4795	19	14	,	,	PUNCT
fbem-4795	19	15	the	the	DET
fbem-4795	19	16	house	house	PROPN
fbem-4795	19	17	property	property	NOUN
fbem-4795	19	18	tax	tax	NOUN
fbem-4795	19	19	and	and	CCONJ
fbem-4795	19	20	urban	urban	ADJ
fbem-4795	19	21	land	land	NOUN
fbem-4795	19	22	use	use	NOUN
fbem-4795	19	23	tax	tax	NOUN
fbem-4795	19	24	for	for	ADP
fbem-4795	19	25	sports	sport	NOUN
fbem-4795	19	26	activities	activity	NOUN
fbem-4795	19	27	will	will	AUX
fbem-4795	19	28	be	be	AUX
fbem-4795	19	29	reduced	reduce	VERB
fbem-4795	19	30	by	by	ADP
fbem-4795	19	31	half	half	NOUN
fbem-4795	19	32	.	.	PUNCT
fbem-4795	20	1	the	the	DET
fbem-4795	20	2	other	other	ADJ
fbem-4795	20	3	tax	tax	NOUN
fbem-4795	20	4	incentive	incentive	NOUN
fbem-4795	20	5	is	be	AUX
fbem-4795	20	6	the	the	DET
fbem-4795	20	7	indirect	indirect	ADJ
fbem-4795	20	8	tax	tax	NOUN
fbem-4795	20	9	preferential	preferential	ADJ
fbem-4795	20	10	policies	policy	NOUN
fbem-4795	20	11	.	.	PUNCT
fbem-4795	21	1	indirect	indirect	ADJ
fbem-4795	21	2	tax	tax	NOUN
fbem-4795	21	3	incentives	incentive	NOUN
fbem-4795	21	4	generally	generally	ADV
fbem-4795	21	5	include	include	VERB
fbem-4795	21	6	pre	pre	ADJ
fbem-4795	21	7	-	-	ADJ
fbem-4795	21	8	tax	tax	ADJ
fbem-4795	21	9	deduction	deduction	NOUN
fbem-4795	21	10	to	to	PART
fbem-4795	21	11	reduce	reduce	VERB
fbem-4795	21	12	taxable	taxable	ADJ
fbem-4795	21	13	income	income	NOUN
fbem-4795	21	14	,	,	PUNCT
fbem-4795	21	15	accelerated	accelerate	VERB
fbem-4795	21	16	depreciation	depreciation	NOUN
fbem-4795	21	17	of	of	ADP
fbem-4795	21	18	fixed	fix	VERB
fbem-4795	21	19	assets	asset	NOUN
fbem-4795	21	20	,	,	PUNCT
fbem-4795	21	21	and	and	CCONJ
fbem-4795	21	22	the	the	DET
fbem-4795	21	23	reserve	reserve	NOUN
fbem-4795	21	24	system	system	NOUN
fbem-4795	21	25	.	.	PUNCT
fbem-4795	22	1	indirect	indirect	ADJ
fbem-4795	22	2	tax	tax	NOUN
fbem-4795	22	3	incentives	incentive	NOUN
fbem-4795	22	4	are	be	AUX
fbem-4795	22	5	mainly	mainly	ADV
fbem-4795	22	6	concentrated	concentrate	VERB
fbem-4795	22	7	on	on	ADP
fbem-4795	22	8	corporate	corporate	ADJ
fbem-4795	22	9	income	income	NOUN
fbem-4795	22	10	tax	tax	NOUN
fbem-4795	22	11	through	through	ADP
fbem-4795	22	12	pretax	pretax	ADJ
fbem-4795	22	13	deduction	deduction	NOUN
fbem-4795	22	14	,	,	PUNCT
fbem-4795	22	15	accelerated	accelerate	VERB
fbem-4795	22	16	depreciation	depreciation	NOUN
fbem-4795	22	17	,	,	PUNCT
fbem-4795	22	18	and	and	CCONJ
fbem-4795	22	19	other	other	ADJ
fbem-4795	22	20	methods	method	NOUN
fbem-4795	22	21	.	.	PUNCT
fbem-4795	23	1	72	72	NUM
fbem-4795	24	1	the	the	DET
fbem-4795	24	2	main	main	ADJ
fbem-4795	24	3	steps	step	NOUN
fbem-4795	24	4	are	be	AUX
fbem-4795	24	5	as	as	SCONJ
fbem-4795	24	6	follows	follow	VERB
fbem-4795	24	7	:	:	PUNCT
fbem-4795	24	8	encourage	encourage	VERB
fbem-4795	24	9	enterprises	enterprise	NOUN
fbem-4795	24	10	to	to	PART
fbem-4795	24	11	donate	donate	VERB
fbem-4795	24	12	sports	sport	NOUN
fbem-4795	24	13	clothing	clothing	NOUN
fbem-4795	24	14	,	,	PUNCT
fbem-4795	24	15	equipment	equipment	NOUN
fbem-4795	24	16	,	,	PUNCT
fbem-4795	24	17	and	and	CCONJ
fbem-4795	24	18	equipment	equipment	NOUN
fbem-4795	24	19	;	;	PUNCT
fbem-4795	24	20	support	support	VERB
fbem-4795	24	21	the	the	DET
fbem-4795	24	22	development	development	NOUN
fbem-4795	24	23	of	of	ADP
fbem-4795	24	24	sports	sport	NOUN
fbem-4795	24	25	undertakings	undertaking	NOUN
fbem-4795	24	26	in	in	ADP
fbem-4795	24	27	poor	poor	ADJ
fbem-4795	24	28	and	and	CCONJ
fbem-4795	24	29	rural	rural	ADJ
fbem-4795	24	30	areas	area	NOUN
fbem-4795	24	31	;	;	PUNCT
fbem-4795	24	32	and	and	CCONJ
fbem-4795	24	33	deduct	deduct	VERB
fbem-4795	24	34	the	the	DET
fbem-4795	24	35	amount	amount	NOUN
fbem-4795	24	36	of	of	ADP
fbem-4795	24	37	taxable	taxable	ADJ
fbem-4795	24	38	income	income	NOUN
fbem-4795	24	39	,	,	PUNCT
fbem-4795	24	40	when	when	SCONJ
fbem-4795	24	41	calculating	calculate	VERB
fbem-4795	24	42	it	it	PRON
fbem-4795	24	43	in	in	ADP
fbem-4795	24	44	accordance	accordance	NOUN
fbem-4795	24	45	with	with	ADP
fbem-4795	24	46	relevant	relevant	ADJ
fbem-4795	24	47	regulations	regulation	NOUN
fbem-4795	24	48	,	,	PUNCT
fbem-4795	24	49	if	if	SCONJ
fbem-4795	24	50	the	the	DET
fbem-4795	24	51	donation	donation	NOUN
fbem-4795	24	52	to	to	ADP
fbem-4795	24	53	sports	sport	NOUN
fbem-4795	24	54	undertakings	undertaking	NOUN
fbem-4795	24	55	meets	meet	VERB
fbem-4795	24	56	the	the	DET
fbem-4795	24	57	requirements	requirement	NOUN
fbem-4795	24	58	.	.	PUNCT
fbem-4795	25	1	if	if	SCONJ
fbem-4795	25	2	the	the	DET
fbem-4795	25	3	part	part	NOUN
fbem-4795	25	4	of	of	ADP
fbem-4795	25	5	sports	sport	NOUN
fbem-4795	25	6	expenditure	expenditure	NOUN
fbem-4795	25	7	belonging	belong	VERB
fbem-4795	25	8	to	to	ADP
fbem-4795	25	9	an	an	DET
fbem-4795	25	10	enterprise	enterprise	NOUN
fbem-4795	25	11	's	's	PART
fbem-4795	25	12	r&d	r&d	NOUN
fbem-4795	25	13	expenditure	expenditure	NOUN
fbem-4795	25	14	complies	comply	VERB
fbem-4795	25	15	with	with	ADP
fbem-4795	25	16	the	the	DET
fbem-4795	25	17	provisions	provision	NOUN
fbem-4795	25	18	of	of	ADP
fbem-4795	25	19	the	the	DET
fbem-4795	25	20	tax	tax	NOUN
fbem-4795	25	21	law	law	NOUN
fbem-4795	25	22	,	,	PUNCT
fbem-4795	25	23	it	it	PRON
fbem-4795	25	24	can	can	AUX
fbem-4795	25	25	enjoy	enjoy	VERB
fbem-4795	25	26	the	the	DET
fbem-4795	25	27	preferential	preferential	ADJ
fbem-4795	25	28	policy	policy	NOUN
fbem-4795	25	29	of	of	ADP
fbem-4795	25	30	an	an	DET
fbem-4795	25	31	additional	additional	ADJ
fbem-4795	25	32	deduction	deduction	NOUN
fbem-4795	25	33	when	when	SCONJ
fbem-4795	25	34	paying	pay	VERB
fbem-4795	25	35	enterprise	enterprise	NOUN
fbem-4795	25	36	income	income	NOUN
fbem-4795	25	37	tax	tax	NOUN
fbem-4795	25	38	.	.	PUNCT
fbem-4795	26	1	social	social	ADJ
fbem-4795	26	2	organizations	organization	NOUN
fbem-4795	26	3	that	that	PRON
fbem-4795	26	4	provide	provide	VERB
fbem-4795	26	5	sports	sport	NOUN
fbem-4795	26	6	services	service	NOUN
fbem-4795	26	7	shall	shall	AUX
fbem-4795	26	8	enjoy	enjoy	VERB
fbem-4795	26	9	relevant	relevant	ADJ
fbem-4795	26	10	preferential	preferential	ADJ
fbem-4795	26	11	policies	policy	NOUN
fbem-4795	26	12	in	in	ADP
fbem-4795	26	13	accordance	accordance	NOUN
fbem-4795	26	14	with	with	ADP
fbem-4795	26	15	the	the	DET
fbem-4795	26	16	law	law	NOUN
fbem-4795	26	17	if	if	SCONJ
fbem-4795	26	18	they	they	PRON
fbem-4795	26	19	are	be	AUX
fbem-4795	26	20	recognized	recognize	VERB
fbem-4795	26	21	as	as	ADP
fbem-4795	26	22	being	be	AUX
fbem-4795	26	23	qualified	qualified	ADJ
fbem-4795	26	24	for	for	ADP
fbem-4795	26	25	exemption	exemption	NOUN
fbem-4795	26	26	from	from	ADP
fbem-4795	26	27	the	the	DET
fbem-4795	26	28	corporate	corporate	ADJ
fbem-4795	26	29	income	income	NOUN
fbem-4795	26	30	tax	tax	NOUN
fbem-4795	26	31	of	of	ADP
fbem-4795	26	32	non	non	ADJ
fbem-4795	26	33	-	-	ADJ
fbem-4795	26	34	profit	profit	ADJ
fbem-4795	26	35	organizations	organization	NOUN
fbem-4795	26	36	.	.	PUNCT
fbem-4795	27	1	4	4	X
fbem-4795	27	2	.	.	X
fbem-4795	27	3	difficulties	difficulty	NOUN
fbem-4795	27	4	and	and	CCONJ
fbem-4795	27	5	existing	exist	VERB
fbem-4795	27	6	problems	problem	NOUN
fbem-4795	27	7	in	in	ADP
fbem-4795	27	8	the	the	DET
fbem-4795	27	9	implementation	implementation	NOUN
fbem-4795	27	10	of	of	ADP
fbem-4795	27	11	sports	sport	NOUN
fbem-4795	27	12	industry	industry	NOUN
fbem-4795	27	13	tax	tax	NOUN
fbem-4795	27	14	preferential	preferential	ADJ
fbem-4795	27	15	policies	policy	NOUN
fbem-4795	27	16	4.1	4.1	NUM
fbem-4795	27	17	.	.	PUNCT
fbem-4795	28	1	the	the	DET
fbem-4795	28	2	coverage	coverage	NOUN
fbem-4795	28	3	of	of	ADP
fbem-4795	28	4	rreferential	rreferential	ADJ
fbem-4795	28	5	tax	tax	NOUN
fbem-4795	28	6	policies	policy	NOUN
fbem-4795	28	7	for	for	ADP
fbem-4795	28	8	the	the	DET
fbem-4795	28	9	sports	sport	NOUN
fbem-4795	28	10	industry	industry	NOUN
fbem-4795	28	11	is	be	AUX
fbem-4795	28	12	not	not	PART
fbem-4795	28	13	wide	wide	ADJ
fbem-4795	28	14	enough	enough	ADJ
fbem-4795	28	15	sports	sport	NOUN
fbem-4795	28	16	industry	industry	NOUN
fbem-4795	28	17	tax	tax	NOUN
fbem-4795	28	18	preferential	preferential	ADJ
fbem-4795	28	19	policies	policy	NOUN
fbem-4795	28	20	are	be	AUX
fbem-4795	28	21	mainly	mainly	ADV
fbem-4795	28	22	applied	apply	VERB
fbem-4795	28	23	to	to	ADP
fbem-4795	28	24	sports	sport	NOUN
fbem-4795	28	25	venues	venue	NOUN
fbem-4795	28	26	,	,	PUNCT
fbem-4795	28	27	sports	sport	NOUN
fbem-4795	28	28	education	education	NOUN
fbem-4795	28	29	undertakings	undertaking	NOUN
fbem-4795	28	30	,	,	PUNCT
fbem-4795	28	31	etc.sports	etc.sport	NOUN
fbem-4795	28	32	industry	industry	NOUN
fbem-4795	28	33	tax	tax	NOUN
fbem-4795	28	34	preferential	preferential	ADJ
fbem-4795	28	35	policies	policy	NOUN
fbem-4795	28	36	are	be	AUX
fbem-4795	28	37	mainly	mainly	ADV
fbem-4795	28	38	applied	apply	VERB
fbem-4795	28	39	to	to	ADP
fbem-4795	28	40	sports	sport	NOUN
fbem-4795	28	41	venues	venue	NOUN
fbem-4795	28	42	,	,	PUNCT
fbem-4795	28	43	sports	sport	NOUN
fbem-4795	28	44	education	education	NOUN
fbem-4795	28	45	undertakings	undertaking	NOUN
fbem-4795	28	46	,	,	PUNCT
fbem-4795	28	47	etc	etc	X
fbem-4795	28	48	.	.	X
fbem-4795	29	1	the	the	DET
fbem-4795	29	2	tax	tax	NOUN
fbem-4795	29	3	incentives	incentive	NOUN
fbem-4795	29	4	for	for	ADP
fbem-4795	29	5	the	the	DET
fbem-4795	29	6	emerging	emerge	VERB
fbem-4795	29	7	sports	sport	NOUN
fbem-4795	29	8	integration	integration	NOUN
fbem-4795	29	9	industry	industry	NOUN
fbem-4795	29	10	are	be	AUX
fbem-4795	29	11	still	still	ADV
fbem-4795	29	12	imperfect.the	imperfect.the	DET
fbem-4795	29	13	sporting	sporting	NOUN
fbem-4795	29	14	goods	good	NOUN
fbem-4795	29	15	industry	industry	NOUN
fbem-4795	29	16	's	's	PART
fbem-4795	29	17	identification	identification	NOUN
fbem-4795	29	18	of	of	ADP
fbem-4795	29	19	high	high	ADJ
fbem-4795	29	20	-	-	PUNCT
fbem-4795	29	21	tech	tech	NOUN
fbem-4795	29	22	sports	sport	NOUN
fbem-4795	29	23	and	and	CCONJ
fbem-4795	29	24	tax	tax	NOUN
fbem-4795	29	25	incentives	incentive	NOUN
fbem-4795	29	26	are	be	AUX
fbem-4795	29	27	not	not	PART
fbem-4795	29	28	clear	clear	ADJ
fbem-4795	29	29	enough	enough	ADV
fbem-4795	29	30	,	,	PUNCT
fbem-4795	29	31	making	make	VERB
fbem-4795	29	32	it	it	PRON
fbem-4795	29	33	difficult	difficult	ADJ
fbem-4795	29	34	to	to	PART
fbem-4795	29	35	implement	implement	VERB
fbem-4795	29	36	tax	tax	NOUN
fbem-4795	29	37	collection	collection	NOUN
fbem-4795	29	38	and	and	CCONJ
fbem-4795	29	39	preferential	preferential	ADJ
fbem-4795	29	40	measures.the	measures.the	PRON
fbem-4795	29	41	existing	exist	VERB
fbem-4795	29	42	tax	tax	NOUN
fbem-4795	29	43	preferential	preferential	ADJ
fbem-4795	29	44	policies	policy	NOUN
fbem-4795	29	45	can	can	AUX
fbem-4795	29	46	not	not	PART
fbem-4795	29	47	be	be	AUX
fbem-4795	29	48	specific	specific	ADJ
fbem-4795	29	49	to	to	ADP
fbem-4795	29	50	various	various	ADJ
fbem-4795	29	51	sports	sport	NOUN
fbem-4795	29	52	industries	industry	NOUN
fbem-4795	29	53	,	,	PUNCT
fbem-4795	29	54	and	and	CCONJ
fbem-4795	29	55	some	some	DET
fbem-4795	29	56	emerging	emerge	VERB
fbem-4795	29	57	industries	industry	NOUN
fbem-4795	29	58	,	,	PUNCT
fbem-4795	29	59	such	such	ADJ
fbem-4795	29	60	as	as	ADP
fbem-4795	29	61	sports	sport	NOUN
fbem-4795	29	62	medical	medical	ADJ
fbem-4795	29	63	industry	industry	NOUN
fbem-4795	29	64	and	and	CCONJ
fbem-4795	29	65	sports	sport	NOUN
fbem-4795	29	66	tourism	tourism	NOUN
fbem-4795	29	67	,	,	PUNCT
fbem-4795	29	68	lack	lack	VERB
fbem-4795	29	69	tax	tax	NOUN
fbem-4795	29	70	preferential	preferential	ADJ
fbem-4795	29	71	policies.preferential	policies.preferential	ADJ
fbem-4795	29	72	policies	policy	NOUN
fbem-4795	29	73	can	can	AUX
fbem-4795	29	74	not	not	PART
fbem-4795	29	75	cover	cover	VERB
fbem-4795	29	76	all	all	DET
fbem-4795	29	77	sports	sport	NOUN
fbem-4795	29	78	manufacturing	manufacturing	NOUN
fbem-4795	29	79	enterprises	enterprise	NOUN
fbem-4795	29	80	,	,	PUNCT
fbem-4795	29	81	and	and	CCONJ
fbem-4795	29	82	the	the	DET
fbem-4795	29	83	supply	supply	NOUN
fbem-4795	29	84	of	of	ADP
fbem-4795	29	85	preferential	preferential	ADJ
fbem-4795	29	86	tax	tax	NOUN
fbem-4795	29	87	policies	policy	NOUN
fbem-4795	29	88	needs	need	VERB
fbem-4795	29	89	to	to	PART
fbem-4795	29	90	be	be	AUX
fbem-4795	29	91	improved	improve	VERB
fbem-4795	29	92	.	.	PUNCT
fbem-4795	30	1	4.2	4.2	NUM
fbem-4795	30	2	.	.	PUNCT
fbem-4795	30	3	preferential	preferential	ADJ
fbem-4795	30	4	tax	tax	NOUN
fbem-4795	30	5	policies	policy	NOUN
fbem-4795	30	6	are	be	AUX
fbem-4795	30	7	not	not	PART
fbem-4795	30	8	detailed	detail	VERB
fbem-4795	30	9	enough	enough	ADV
fbem-4795	30	10	and	and	CCONJ
fbem-4795	30	11	difficult	difficult	ADJ
fbem-4795	30	12	to	to	PART
fbem-4795	30	13	implement	implement	VERB
fbem-4795	30	14	the	the	DET
fbem-4795	30	15	enterprise	enterprise	NOUN
fbem-4795	30	16	income	income	NOUN
fbem-4795	30	17	tax	tax	NOUN
fbem-4795	30	18	gives	give	VERB
fbem-4795	30	19	a	a	DET
fbem-4795	30	20	preferential	preferential	ADJ
fbem-4795	30	21	tax	tax	NOUN
fbem-4795	30	22	policy	policy	NOUN
fbem-4795	30	23	of	of	ADP
fbem-4795	30	24	15	15	NUM
fbem-4795	30	25	%	%	NOUN
fbem-4795	30	26	low	low	ADJ
fbem-4795	30	27	tax	tax	NOUN
fbem-4795	30	28	rate	rate	NOUN
fbem-4795	30	29	to	to	ADP
fbem-4795	30	30	"	"	PUNCT
fbem-4795	30	31	high	high	ADJ
fbem-4795	30	32	-	-	PUNCT
fbem-4795	30	33	tech	tech	NOUN
fbem-4795	30	34	"	"	PUNCT
fbem-4795	30	35	sports	sport	NOUN
fbem-4795	30	36	manufacturing	manufacturing	NOUN
fbem-4795	30	37	enterprises	enterprise	NOUN
fbem-4795	30	38	,	,	PUNCT
fbem-4795	30	39	but	but	CCONJ
fbem-4795	30	40	there	there	PRON
fbem-4795	30	41	is	be	VERB
fbem-4795	30	42	no	no	DET
fbem-4795	30	43	clear	clear	ADJ
fbem-4795	30	44	provision	provision	NOUN
fbem-4795	30	45	on	on	ADP
fbem-4795	30	46	the	the	DET
fbem-4795	30	47	attributes	attribute	NOUN
fbem-4795	30	48	of	of	ADP
fbem-4795	30	49	specific	specific	ADJ
fbem-4795	30	50	high	high	ADJ
fbem-4795	30	51	-	-	PUNCT
fbem-4795	30	52	tech	tech	NOUN
fbem-4795	30	53	sports	sport	NOUN
fbem-4795	30	54	enterprises	enterprise	NOUN
fbem-4795	30	55	.	.	PUNCT
fbem-4795	31	1	for	for	ADP
fbem-4795	31	2	example	example	NOUN
fbem-4795	31	3	,	,	PUNCT
fbem-4795	31	4	the	the	DET
fbem-4795	31	5	annual	annual	ADJ
fbem-4795	31	6	operating	operate	VERB
fbem-4795	31	7	income	income	NOUN
fbem-4795	31	8	of	of	ADP
fbem-4795	31	9	sports	sport	NOUN
fbem-4795	31	10	enterprises	enterprise	NOUN
fbem-4795	31	11	,	,	PUNCT
fbem-4795	31	12	annual	annual	ADJ
fbem-4795	31	13	r&d	r&d	NOUN
fbem-4795	31	14	expenditure	expenditure	NOUN
fbem-4795	31	15	,	,	PUNCT
fbem-4795	31	16	enterprise	enterprise	NOUN
fbem-4795	31	17	scale	scale	NOUN
fbem-4795	31	18	and	and	CCONJ
fbem-4795	31	19	other	other	ADJ
fbem-4795	31	20	quantitative	quantitative	ADJ
fbem-4795	31	21	indicators	indicator	NOUN
fbem-4795	31	22	.	.	PUNCT
fbem-4795	32	1	the	the	DET
fbem-4795	32	2	lack	lack	NOUN
fbem-4795	32	3	of	of	ADP
fbem-4795	32	4	specific	specific	ADJ
fbem-4795	32	5	quantitative	quantitative	ADJ
fbem-4795	32	6	indicators	indicator	NOUN
fbem-4795	32	7	makes	make	VERB
fbem-4795	32	8	it	it	PRON
fbem-4795	32	9	difficult	difficult	ADJ
fbem-4795	32	10	to	to	PART
fbem-4795	32	11	define	define	VERB
fbem-4795	32	12	enterprise	enterprise	NOUN
fbem-4795	32	13	categories	category	NOUN
fbem-4795	32	14	in	in	ADP
fbem-4795	32	15	the	the	DET
fbem-4795	32	16	operational	operational	ADJ
fbem-4795	32	17	level	level	NOUN
fbem-4795	32	18	of	of	ADP
fbem-4795	32	19	policy	policy	NOUN
fbem-4795	32	20	implementation	implementation	NOUN
fbem-4795	32	21	.	.	PUNCT
fbem-4795	33	1	secondly	secondly	ADV
fbem-4795	33	2	,	,	PUNCT
fbem-4795	33	3	in	in	ADP
fbem-4795	33	4	terms	term	NOUN
fbem-4795	33	5	of	of	ADP
fbem-4795	33	6	value	value	NOUN
fbem-4795	33	7	-	-	PUNCT
fbem-4795	33	8	added	add	VERB
fbem-4795	33	9	tax	tax	NOUN
fbem-4795	33	10	provisions	provision	NOUN
fbem-4795	33	11	,	,	PUNCT
fbem-4795	33	12	for	for	ADP
fbem-4795	33	13	special	special	ADJ
fbem-4795	33	14	sports	sport	NOUN
fbem-4795	33	15	equipment	equipment	NOUN
fbem-4795	33	16	imported	import	VERB
fbem-4795	33	17	from	from	ADP
fbem-4795	33	18	abroad	abroad	ADV
fbem-4795	33	19	that	that	PRON
fbem-4795	33	20	can	can	AUX
fbem-4795	33	21	not	not	PART
fbem-4795	33	22	be	be	AUX
fbem-4795	33	23	produced	produce	VERB
fbem-4795	33	24	in	in	ADP
fbem-4795	33	25	china	china	PROPN
fbem-4795	33	26	,	,	PUNCT
fbem-4795	33	27	and	and	CCONJ
fbem-4795	33	28	special	special	ADJ
fbem-4795	33	29	clothing	clothing	NOUN
fbem-4795	33	30	and	and	CCONJ
fbem-4795	33	31	special	special	ADJ
fbem-4795	33	32	equipment	equipment	NOUN
fbem-4795	33	33	that	that	PRON
fbem-4795	33	34	can	can	AUX
fbem-4795	33	35	not	not	PART
fbem-4795	33	36	be	be	AUX
fbem-4795	33	37	produced	produce	VERB
fbem-4795	33	38	in	in	ADP
fbem-4795	33	39	china	china	PROPN
fbem-4795	33	40	,	,	PUNCT
fbem-4795	33	41	there	there	PRON
fbem-4795	33	42	is	be	VERB
fbem-4795	33	43	no	no	DET
fbem-4795	33	44	value	value	NOUN
fbem-4795	33	45	-	-	PUNCT
fbem-4795	33	46	added	add	VERB
fbem-4795	33	47	tax	tax	NOUN
fbem-4795	33	48	exemption	exemption	NOUN
fbem-4795	33	49	.	.	PUNCT
fbem-4795	34	1	the	the	DET
fbem-4795	34	2	basis	basis	NOUN
fbem-4795	34	3	of	of	ADP
fbem-4795	34	4	the	the	DET
fbem-4795	34	5	policy	policy	NOUN
fbem-4795	34	6	has	have	AUX
fbem-4795	34	7	increased	increase	VERB
fbem-4795	34	8	the	the	DET
fbem-4795	34	9	difficulty	difficulty	NOUN
fbem-4795	34	10	of	of	ADP
fbem-4795	34	11	the	the	DET
fbem-4795	34	12	operation	operation	NOUN
fbem-4795	34	13	of	of	ADP
fbem-4795	34	14	the	the	DET
fbem-4795	34	15	policy	policy	NOUN
fbem-4795	34	16	.	.	PUNCT
fbem-4795	35	1	5	5	X
fbem-4795	35	2	.	.	X
fbem-4795	35	3	reasonable	reasonable	ADJ
fbem-4795	35	4	suggestions	suggestion	NOUN
fbem-4795	35	5	on	on	ADP
fbem-4795	35	6	improving	improve	VERB
fbem-4795	35	7	the	the	DET
fbem-4795	35	8	preferential	preferential	ADJ
fbem-4795	35	9	tax	tax	NOUN
fbem-4795	35	10	policy	policy	NOUN
fbem-4795	35	11	of	of	ADP
fbem-4795	35	12	sports	sport	NOUN
fbem-4795	35	13	health	health	NOUN
fbem-4795	35	14	service	service	NOUN
fbem-4795	35	15	industry	industry	NOUN
fbem-4795	35	16	5.1	5.1	NUM
fbem-4795	35	17	.	.	PUNCT
fbem-4795	35	18	increase	increase	VERB
fbem-4795	35	19	public	public	ADJ
fbem-4795	35	20	participation	participation	NOUN
fbem-4795	35	21	by	by	ADP
fbem-4795	35	22	improving	improve	VERB
fbem-4795	35	23	individual	individual	ADJ
fbem-4795	35	24	tax	tax	NOUN
fbem-4795	35	25	and	and	CCONJ
fbem-4795	35	26	valueadded	valueadded	ADJ
fbem-4795	35	27	tax	tax	NOUN
fbem-4795	35	28	preferential	preferential	ADJ
fbem-4795	35	29	policies	policy	NOUN
fbem-4795	35	30	we	we	PRON
fbem-4795	35	31	should	should	AUX
fbem-4795	35	32	give	give	VERB
fbem-4795	35	33	full	full	ADJ
fbem-4795	35	34	play	play	NOUN
fbem-4795	35	35	to	to	ADP
fbem-4795	35	36	people	people	NOUN
fbem-4795	35	37	's	's	PART
fbem-4795	35	38	participation	participation	NOUN
fbem-4795	35	39	in	in	ADP
fbem-4795	35	40	the	the	DET
fbem-4795	35	41	sports	sport	NOUN
fbem-4795	35	42	industry	industry	NOUN
fbem-4795	35	43	,	,	PUNCT
fbem-4795	35	44	and	and	CCONJ
fbem-4795	35	45	attract	attract	VERB
fbem-4795	35	46	their	their	PRON
fbem-4795	35	47	participation	participation	NOUN
fbem-4795	35	48	in	in	ADP
fbem-4795	35	49	sports	sport	NOUN
fbem-4795	35	50	by	by	ADP
fbem-4795	35	51	giving	give	VERB
fbem-4795	35	52	them	they	PRON
fbem-4795	35	53	a	a	DET
fbem-4795	35	54	preferential	preferential	ADJ
fbem-4795	35	55	,	,	PUNCT
fbem-4795	35	56	personal	personal	ADJ
fbem-4795	35	57	income	income	NOUN
fbem-4795	35	58	tax	tax	NOUN
fbem-4795	35	59	.	.	PUNCT
fbem-4795	36	1	at	at	ADP
fbem-4795	36	2	present	present	ADJ
fbem-4795	36	3	,	,	PUNCT
fbem-4795	36	4	the	the	DET
fbem-4795	36	5	preferential	preferential	ADJ
fbem-4795	36	6	tax	tax	NOUN
fbem-4795	36	7	policies	policy	NOUN
fbem-4795	36	8	for	for	ADP
fbem-4795	36	9	the	the	DET
fbem-4795	36	10	sports	sport	NOUN
fbem-4795	36	11	industry	industry	NOUN
fbem-4795	36	12	mainly	mainly	ADV
fbem-4795	36	13	focus	focus	VERB
fbem-4795	36	14	on	on	ADP
fbem-4795	36	15	the	the	DET
fbem-4795	36	16	enterprise	enterprise	NOUN
fbem-4795	36	17	income	income	NOUN
fbem-4795	36	18	tax	tax	NOUN
fbem-4795	36	19	,	,	PUNCT
fbem-4795	36	20	property	property	NOUN
fbem-4795	36	21	tax	tax	NOUN
fbem-4795	36	22	,	,	PUNCT
fbem-4795	36	23	and	and	CCONJ
fbem-4795	36	24	land	land	NOUN
fbem-4795	36	25	value	value	NOUN
fbem-4795	36	26	-	-	PUNCT
fbem-4795	36	27	added	add	VERB
fbem-4795	36	28	tax	tax	NOUN
fbem-4795	36	29	.	.	PUNCT
fbem-4795	37	1	in	in	ADP
fbem-4795	37	2	fact	fact	NOUN
fbem-4795	37	3	,	,	PUNCT
fbem-4795	37	4	the	the	DET
fbem-4795	37	5	preferential	preferential	ADJ
fbem-4795	37	6	policies	policy	NOUN
fbem-4795	37	7	for	for	ADP
fbem-4795	37	8	ordinary	ordinary	ADJ
fbem-4795	37	9	sports	sport	NOUN
fbem-4795	37	10	participants	participant	NOUN
fbem-4795	37	11	are	be	AUX
fbem-4795	37	12	not	not	PART
fbem-4795	37	13	strong	strong	ADJ
fbem-4795	37	14	enough	enough	ADV
fbem-4795	37	15	.	.	PUNCT
fbem-4795	38	1	as	as	ADP
fbem-4795	38	2	a	a	DET
fbem-4795	38	3	country	country	NOUN
fbem-4795	38	4	with	with	ADP
fbem-4795	38	5	a	a	DET
fbem-4795	38	6	large	large	ADJ
fbem-4795	38	7	population	population	NOUN
fbem-4795	38	8	,	,	PUNCT
fbem-4795	38	9	it	it	PRON
fbem-4795	38	10	is	be	AUX
fbem-4795	38	11	a	a	DET
fbem-4795	38	12	good	good	ADJ
fbem-4795	38	13	measure	measure	NOUN
fbem-4795	38	14	to	to	PART
fbem-4795	38	15	encourage	encourage	VERB
fbem-4795	38	16	individual	individual	ADJ
fbem-4795	38	17	participation	participation	NOUN
fbem-4795	38	18	by	by	ADP
fbem-4795	38	19	adding	add	VERB
fbem-4795	38	20	preferential	preferential	ADJ
fbem-4795	38	21	policies	policy	NOUN
fbem-4795	38	22	for	for	ADP
fbem-4795	38	23	personal	personal	ADJ
fbem-4795	38	24	income	income	NOUN
fbem-4795	38	25	tax	tax	NOUN
fbem-4795	38	26	.	.	PUNCT
fbem-4795	39	1	the	the	DET
fbem-4795	39	2	specific	specific	ADJ
fbem-4795	39	3	preferential	preferential	ADJ
fbem-4795	39	4	policy	policy	NOUN
fbem-4795	39	5	design	design	NOUN
fbem-4795	39	6	can	can	AUX
fbem-4795	39	7	choose	choose	VERB
fbem-4795	39	8	to	to	PART
fbem-4795	39	9	implement	implement	VERB
fbem-4795	39	10	the	the	DET
fbem-4795	39	11	preferential	preferential	ADJ
fbem-4795	39	12	tax	tax	NOUN
fbem-4795	39	13	policy	policy	NOUN
fbem-4795	39	14	in	in	ADP
fbem-4795	39	15	personal	personal	ADJ
fbem-4795	39	16	income	income	NOUN
fbem-4795	39	17	,	,	PUNCT
fbem-4795	39	18	such	such	ADJ
fbem-4795	39	19	as	as	ADP
fbem-4795	39	20	through	through	ADP
fbem-4795	39	21	providing	provide	VERB
fbem-4795	39	22	sports	sport	NOUN
fbem-4795	39	23	services	service	NOUN
fbem-4795	39	24	and	and	CCONJ
fbem-4795	39	25	production	production	NOUN
fbem-4795	39	26	and	and	CCONJ
fbem-4795	39	27	circulation	circulation	NOUN
fbem-4795	39	28	of	of	ADP
fbem-4795	39	29	sports	sport	NOUN
fbem-4795	39	30	equipment	equipment	NOUN
fbem-4795	39	31	and	and	CCONJ
fbem-4795	39	32	supplies	supply	NOUN
fbem-4795	39	33	.	.	PUNCT
fbem-4795	40	1	on	on	ADP
fbem-4795	40	2	the	the	DET
fbem-4795	40	3	other	other	ADJ
fbem-4795	40	4	hand	hand	NOUN
fbem-4795	40	5	,	,	PUNCT
fbem-4795	40	6	it	it	PRON
fbem-4795	40	7	can	can	AUX
fbem-4795	40	8	reduce	reduce	VERB
fbem-4795	40	9	the	the	DET
fbem-4795	40	10	applicable	applicable	ADJ
fbem-4795	40	11	tax	tax	NOUN
fbem-4795	40	12	rate	rate	NOUN
fbem-4795	40	13	of	of	ADP
fbem-4795	40	14	sports	sport	NOUN
fbem-4795	40	15	consumption	consumption	NOUN
fbem-4795	40	16	,	,	PUNCT
fbem-4795	40	17	stimulate	stimulate	VERB
fbem-4795	40	18	the	the	DET
fbem-4795	40	19	consumption	consumption	NOUN
fbem-4795	40	20	of	of	ADP
fbem-4795	40	21	sporting	sporting	NOUN
fbem-4795	40	22	goods	good	NOUN
fbem-4795	40	23	like	like	ADP
fbem-4795	40	24	subsidizing	subsidize	VERB
fbem-4795	40	25	the	the	DET
fbem-4795	40	26	purchase	purchase	NOUN
fbem-4795	40	27	of	of	ADP
fbem-4795	40	28	agricultural	agricultural	ADJ
fbem-4795	40	29	products	product	NOUN
fbem-4795	40	30	,	,	PUNCT
fbem-4795	40	31	and	and	CCONJ
fbem-4795	40	32	effectively	effectively	ADV
fbem-4795	40	33	encourage	encourage	VERB
fbem-4795	40	34	people	people	NOUN
fbem-4795	40	35	to	to	PART
fbem-4795	40	36	participate	participate	VERB
fbem-4795	40	37	in	in	ADP
fbem-4795	40	38	sports	sport	NOUN
fbem-4795	40	39	.	.	PUNCT
fbem-4795	41	1	5.2	5.2	NUM
fbem-4795	41	2	.	.	PUNCT
fbem-4795	41	3	improve	improve	VERB
fbem-4795	41	4	the	the	DET
fbem-4795	41	5	accelerated	accelerated	ADJ
fbem-4795	41	6	depreciation	depreciation	NOUN
fbem-4795	41	7	policy	policy	NOUN
fbem-4795	41	8	for	for	ADP
fbem-4795	41	9	sports	sport	NOUN
fbem-4795	41	10	equipment	equipment	NOUN
fbem-4795	41	11	heavy	heavy	ADJ
fbem-4795	41	12	equipment	equipment	NOUN
fbem-4795	41	13	and	and	CCONJ
fbem-4795	41	14	low	low	ADJ
fbem-4795	41	15	-	-	PUNCT
fbem-4795	41	16	tech	tech	NOUN
fbem-4795	41	17	sports	sport	NOUN
fbem-4795	41	18	equipment	equipment	NOUN
fbem-4795	41	19	are	be	AUX
fbem-4795	41	20	mostly	mostly	ADV
fbem-4795	41	21	consumables	consumable	NOUN
fbem-4795	41	22	.	.	PUNCT
fbem-4795	42	1	if	if	SCONJ
fbem-4795	42	2	the	the	DET
fbem-4795	42	3	straight	straight	ADJ
fbem-4795	42	4	-	-	PUNCT
fbem-4795	42	5	line	line	NOUN
fbem-4795	42	6	depreciation	depreciation	NOUN
fbem-4795	42	7	method	method	NOUN
fbem-4795	42	8	is	be	AUX
fbem-4795	42	9	adopted	adopt	VERB
fbem-4795	42	10	,	,	PUNCT
fbem-4795	42	11	the	the	DET
fbem-4795	42	12	tax	tax	NOUN
fbem-4795	42	13	burden	burden	NOUN
fbem-4795	42	14	on	on	ADP
fbem-4795	42	15	sports	sport	NOUN
fbem-4795	42	16	enterprises	enterprise	NOUN
fbem-4795	42	17	may	may	AUX
fbem-4795	42	18	increase	increase	VERB
fbem-4795	42	19	as	as	SCONJ
fbem-4795	42	20	they	they	PRON
fbem-4795	42	21	move	move	VERB
fbem-4795	42	22	forward.from	forward.from	ADP
fbem-4795	42	23	the	the	DET
fbem-4795	42	24	impact	impact	NOUN
fbem-4795	42	25	of	of	ADP
fbem-4795	42	26	accounting	accounting	NOUN
fbem-4795	42	27	treatment	treatment	NOUN
fbem-4795	42	28	of	of	ADP
fbem-4795	42	29	depreciation	depreciation	NOUN
fbem-4795	42	30	on	on	ADP
fbem-4795	42	31	tax	tax	NOUN
fbem-4795	42	32	payment	payment	NOUN
fbem-4795	42	33	,	,	PUNCT
fbem-4795	42	34	adopting	adopt	VERB
fbem-4795	42	35	the	the	DET
fbem-4795	42	36	method	method	NOUN
fbem-4795	42	37	of	of	ADP
fbem-4795	42	38	accelerated	accelerated	ADJ
fbem-4795	42	39	depreciation	depreciation	NOUN
fbem-4795	42	40	is	be	AUX
fbem-4795	42	41	conducive	conducive	ADJ
fbem-4795	42	42	to	to	ADP
fbem-4795	42	43	reducing	reduce	VERB
fbem-4795	42	44	the	the	DET
fbem-4795	42	45	tax	tax	NOUN
fbem-4795	42	46	burden	burden	NOUN
fbem-4795	42	47	of	of	ADP
fbem-4795	42	48	sports	sport	NOUN
fbem-4795	42	49	enterprises	enterprise	NOUN
fbem-4795	42	50	,	,	PUNCT
fbem-4795	42	51	which	which	PRON
fbem-4795	42	52	can	can	AUX
fbem-4795	42	53	save	save	VERB
fbem-4795	42	54	some	some	DET
fbem-4795	42	55	funds	fund	NOUN
fbem-4795	42	56	to	to	PART
fbem-4795	42	57	invest	invest	VERB
fbem-4795	42	58	in	in	ADP
fbem-4795	42	59	the	the	DET
fbem-4795	42	60	early	early	ADJ
fbem-4795	42	61	development	development	NOUN
fbem-4795	42	62	,	,	PUNCT
fbem-4795	42	63	which	which	PRON
fbem-4795	42	64	is	be	AUX
fbem-4795	42	65	of	of	ADP
fbem-4795	42	66	great	great	ADJ
fbem-4795	42	67	significance	significance	NOUN
fbem-4795	42	68	to	to	ADP
fbem-4795	42	69	the	the	DET
fbem-4795	42	70	early	early	ADJ
fbem-4795	42	71	development	development	NOUN
fbem-4795	42	72	of	of	ADP
fbem-4795	42	73	sports	sport	NOUN
fbem-4795	42	74	.	.	PUNCT
fbem-4795	43	1	5.3	5.3	NUM
fbem-4795	43	2	.	.	PUNCT
fbem-4795	43	3	expand	expand	VERB
fbem-4795	43	4	the	the	DET
fbem-4795	43	5	scope	scope	NOUN
fbem-4795	43	6	of	of	ADP
fbem-4795	43	7	preferential	preferential	ADJ
fbem-4795	43	8	tax	tax	NOUN
fbem-4795	43	9	policies	policy	NOUN
fbem-4795	43	10	for	for	ADP
fbem-4795	43	11	sports	sport	NOUN
fbem-4795	43	12	and	and	CCONJ
fbem-4795	43	13	health	health	NOUN
fbem-4795	43	14	service	service	NOUN
fbem-4795	43	15	industry	industry	NOUN
fbem-4795	43	16	at	at	ADP
fbem-4795	43	17	present	present	ADJ
fbem-4795	43	18	,	,	PUNCT
fbem-4795	43	19	china	china	PROPN
fbem-4795	43	20	's	's	PART
fbem-4795	43	21	sports	sport	NOUN
fbem-4795	43	22	industry	industry	NOUN
fbem-4795	43	23	is	be	AUX
fbem-4795	43	24	concentrated	concentrate	VERB
fbem-4795	43	25	in	in	ADP
fbem-4795	43	26	competitive	competitive	ADJ
fbem-4795	43	27	sports	sport	NOUN
fbem-4795	43	28	industry	industry	NOUN
fbem-4795	43	29	,	,	PUNCT
fbem-4795	43	30	sports	sport	NOUN
fbem-4795	43	31	education	education	NOUN
fbem-4795	43	32	,	,	PUNCT
fbem-4795	43	33	sports	sport	NOUN
fbem-4795	43	34	betting	betting	NOUN
fbem-4795	43	35	,	,	PUNCT
fbem-4795	43	36	sports	sport	NOUN
fbem-4795	43	37	stadium	stadium	NOUN
fbem-4795	43	38	operation	operation	NOUN
fbem-4795	43	39	,	,	PUNCT
fbem-4795	43	40	etc	etc	X
fbem-4795	43	41	.	.	X
fbem-4795	44	1	the	the	DET
fbem-4795	44	2	preferential	preferential	ADJ
fbem-4795	44	3	tax	tax	NOUN
fbem-4795	44	4	policies	policy	NOUN
fbem-4795	44	5	for	for	ADP
fbem-4795	44	6	sports	sport	NOUN
fbem-4795	44	7	tourism	tourism	NOUN
fbem-4795	44	8	,	,	PUNCT
fbem-4795	44	9	sports	sport	NOUN
fbem-4795	44	10	leisure	leisure	NOUN
fbem-4795	44	11	industry	industry	NOUN
fbem-4795	44	12	,	,	PUNCT
fbem-4795	44	13	sports	sport	NOUN
fbem-4795	44	14	entertainment	entertainment	NOUN
fbem-4795	44	15	industry	industry	NOUN
fbem-4795	44	16	and	and	CCONJ
fbem-4795	44	17	other	other	ADJ
fbem-4795	44	18	industries	industry	NOUN
fbem-4795	44	19	are	be	AUX
fbem-4795	44	20	not	not	PART
fbem-4795	44	21	perfect	perfect	ADJ
fbem-4795	44	22	,	,	PUNCT
fbem-4795	44	23	and	and	CCONJ
fbem-4795	44	24	even	even	ADV
fbem-4795	44	25	the	the	DET
fbem-4795	44	26	preferential	preferential	ADJ
fbem-4795	44	27	tax	tax	NOUN
fbem-4795	44	28	policies	policy	NOUN
fbem-4795	44	29	for	for	ADP
fbem-4795	44	30	some	some	DET
fbem-4795	44	31	industries	industry	NOUN
fbem-4795	44	32	are	be	AUX
fbem-4795	44	33	still	still	ADV
fbem-4795	44	34	missing.every	missing.every	ADJ
fbem-4795	44	35	form	form	NOUN
fbem-4795	44	36	of	of	ADP
fbem-4795	44	37	sports	sport	NOUN
fbem-4795	44	38	industry	industry	NOUN
fbem-4795	44	39	needs	need	VERB
fbem-4795	44	40	the	the	DET
fbem-4795	44	41	support	support	NOUN
fbem-4795	44	42	of	of	ADP
fbem-4795	44	43	preferential	preferential	ADJ
fbem-4795	44	44	tax	tax	NOUN
fbem-4795	44	45	policies	policy	NOUN
fbem-4795	44	46	,	,	PUNCT
fbem-4795	44	47	but	but	CCONJ
fbem-4795	44	48	sports	sport	NOUN
fbem-4795	44	49	-	-	PUNCT
fbem-4795	44	50	related	relate	VERB
fbem-4795	44	51	enterprises	enterprise	NOUN
fbem-4795	44	52	or	or	CCONJ
fbem-4795	44	53	economic	economic	ADJ
fbem-4795	44	54	activities	activity	NOUN
fbem-4795	44	55	should	should	AUX
fbem-4795	44	56	not	not	PART
fbem-4795	44	57	be	be	AUX
fbem-4795	44	58	included	include	VERB
fbem-4795	44	59	in	in	ADP
fbem-4795	44	60	the	the	DET
fbem-4795	44	61	preferential	preferential	ADJ
fbem-4795	44	62	category	category	NOUN
fbem-4795	44	63	of	of	ADP
fbem-4795	44	64	sports	sport	NOUN
fbem-4795	44	65	industry.as	industry.as	ADP
fbem-4795	44	66	a	a	DET
fbem-4795	44	67	result	result	NOUN
fbem-4795	44	68	,	,	PUNCT
fbem-4795	44	69	the	the	DET
fbem-4795	44	70	financial	financial	ADJ
fbem-4795	44	71	loss	loss	NOUN
fbem-4795	44	72	of	of	ADP
fbem-4795	44	73	the	the	DET
fbem-4795	44	74	state	state	NOUN
fbem-4795	44	75	will	will	AUX
fbem-4795	44	76	be	be	AUX
fbem-4795	44	77	caused	cause	VERB
fbem-4795	44	78	,	,	PUNCT
fbem-4795	44	79	and	and	CCONJ
fbem-4795	44	80	the	the	DET
fbem-4795	44	81	preferential	preferential	ADJ
fbem-4795	44	82	policies	policy	NOUN
fbem-4795	44	83	of	of	ADP
fbem-4795	44	84	sports	sport	NOUN
fbem-4795	44	85	enterprises	enterprise	NOUN
fbem-4795	44	86	will	will	AUX
fbem-4795	44	87	become	become	VERB
fbem-4795	44	88	chaotic	chaotic	ADJ
fbem-4795	44	89	,	,	PUNCT
fbem-4795	44	90	which	which	PRON
fbem-4795	44	91	is	be	AUX
fbem-4795	44	92	not	not	PART
fbem-4795	44	93	conducive	conducive	ADJ
fbem-4795	44	94	to	to	ADP
fbem-4795	44	95	the	the	DET
fbem-4795	44	96	formation	formation	NOUN
fbem-4795	44	97	of	of	ADP
fbem-4795	44	98	a	a	DET
fbem-4795	44	99	good	good	ADJ
fbem-4795	44	100	policy	policy	NOUN
fbem-4795	44	101	environment.the	environment.the	DET
fbem-4795	44	102	difference	difference	NOUN
fbem-4795	44	103	between	between	ADP
fbem-4795	44	104	sports	sport	NOUN
fbem-4795	44	105	and	and	CCONJ
fbem-4795	44	106	other	other	ADJ
fbem-4795	44	107	industries	industry	NOUN
fbem-4795	44	108	mainly	mainly	ADV
fbem-4795	44	109	lies	lie	VERB
fbem-4795	44	110	in	in	ADP
fbem-4795	44	111	the	the	DET
fbem-4795	44	112	social	social	ADJ
fbem-4795	44	113	function	function	NOUN
fbem-4795	44	114	of	of	ADP
fbem-4795	44	115	sports	sport	NOUN
fbem-4795	44	116	industry	industry	NOUN
fbem-4795	44	117	,	,	PUNCT
fbem-4795	44	118	which	which	PRON
fbem-4795	44	119	is	be	AUX
fbem-4795	44	120	conducive	conducive	ADJ
fbem-4795	44	121	to	to	ADP
fbem-4795	44	122	national	national	ADJ
fbem-4795	44	123	health	health	NOUN
fbem-4795	44	124	,	,	PUNCT
fbem-4795	44	125	the	the	DET
fbem-4795	44	126	role	role	NOUN
fbem-4795	44	127	of	of	ADP
fbem-4795	44	128	training	training	NOUN
fbem-4795	44	129	labor	labor	NOUN
fbem-4795	44	130	force	force	NOUN
fbem-4795	44	131	,	,	PUNCT
fbem-4795	44	132	and	and	CCONJ
fbem-4795	44	133	even	even	ADV
fbem-4795	44	134	plays	play	VERB
fbem-4795	44	135	a	a	DET
fbem-4795	44	136	certain	certain	ADJ
fbem-4795	44	137	role	role	NOUN
fbem-4795	44	138	in	in	ADP
fbem-4795	44	139	easing	ease	VERB
fbem-4795	44	140	social	social	ADJ
fbem-4795	44	141	pressure	pressure	NOUN
fbem-4795	44	142	.	.	PUNCT
fbem-4795	45	1	for	for	ADP
fbem-4795	45	2	example	example	NOUN
fbem-4795	45	3	,	,	PUNCT
fbem-4795	45	4	the	the	DET
fbem-4795	45	5	normal	normal	ADJ
fbem-4795	45	6	production	production	NOUN
fbem-4795	45	7	activities	activity	NOUN
fbem-4795	45	8	between	between	ADP
fbem-4795	45	9	sports	sport	NOUN
fbem-4795	45	10	enterprises	enterprise	NOUN
fbem-4795	45	11	can	can	AUX
fbem-4795	45	12	be	be	AUX
fbem-4795	45	13	taxed	tax	VERB
fbem-4795	45	14	according	accord	VERB
fbem-4795	45	15	to	to	ADP
fbem-4795	45	16	the	the	DET
fbem-4795	45	17	general	general	ADJ
fbem-4795	45	18	tax	tax	NOUN
fbem-4795	45	19	rate	rate	NOUN
fbem-4795	45	20	.	.	PUNCT
fbem-4795	46	1	when	when	SCONJ
fbem-4795	46	2	the	the	DET
fbem-4795	46	3	produced	produce	VERB
fbem-4795	46	4	sports	sport	NOUN
fbem-4795	46	5	products	product	NOUN
fbem-4795	46	6	and	and	CCONJ
fbem-4795	46	7	services	service	NOUN
fbem-4795	46	8	are	be	AUX
fbem-4795	46	9	circulated	circulate	VERB
fbem-4795	46	10	to	to	ADP
fbem-4795	46	11	the	the	DET
fbem-4795	46	12	society	society	NOUN
fbem-4795	46	13	,	,	PUNCT
fbem-4795	46	14	the	the	DET
fbem-4795	46	15	links	link	NOUN
fbem-4795	46	16	that	that	PRON
fbem-4795	46	17	begin	begin	VERB
fbem-4795	46	18	to	to	PART
fbem-4795	46	19	generate	generate	VERB
fbem-4795	46	20	social	social	ADJ
fbem-4795	46	21	value	value	NOUN
fbem-4795	46	22	can	can	AUX
fbem-4795	46	23	be	be	AUX
fbem-4795	46	24	taxed	tax	VERB
fbem-4795	46	25	according	accord	VERB
fbem-4795	46	26	to	to	ADP
fbem-4795	46	27	73	73	NUM
fbem-4795	46	28	the	the	DET
fbem-4795	46	29	optimal	optimal	ADJ
fbem-4795	46	30	tax	tax	NOUN
fbem-4795	46	31	preference	preference	NOUN
fbem-4795	46	32	.	.	PUNCT
fbem-4795	47	1	however	however	ADV
fbem-4795	47	2	,	,	PUNCT
fbem-4795	47	3	the	the	DET
fbem-4795	47	4	economic	economic	ADJ
fbem-4795	47	5	activities	activity	NOUN
fbem-4795	47	6	are	be	AUX
fbem-4795	47	7	closely	closely	ADV
fbem-4795	47	8	related	relate	VERB
fbem-4795	47	9	,	,	PUNCT
fbem-4795	47	10	and	and	CCONJ
fbem-4795	47	11	the	the	DET
fbem-4795	47	12	coverage	coverage	NOUN
fbem-4795	47	13	of	of	ADP
fbem-4795	47	14	preferential	preferential	ADJ
fbem-4795	47	15	policies	policy	NOUN
fbem-4795	47	16	may	may	AUX
fbem-4795	47	17	be	be	AUX
fbem-4795	47	18	more	more	ADV
fbem-4795	47	19	widely	widely	ADV
fbem-4795	47	20	spread	spread	VERB
fbem-4795	47	21	according	accord	VERB
fbem-4795	47	22	to	to	ADP
fbem-4795	47	23	this	this	DET
fbem-4795	47	24	principle	principle	NOUN
fbem-4795	47	25	.	.	PUNCT
fbem-4795	48	1	6	6	X
fbem-4795	48	2	.	.	X
fbem-4795	48	3	conclusion	conclusion	NOUN
fbem-4795	48	4	china	china	PROPN
fbem-4795	48	5	implements	implement	VERB
fbem-4795	48	6	national	national	ADJ
fbem-4795	48	7	strategies	strategy	NOUN
fbem-4795	48	8	such	such	ADJ
fbem-4795	48	9	as	as	ADP
fbem-4795	48	10	"	"	PUNCT
fbem-4795	48	11	healthy	healthy	ADJ
fbem-4795	48	12	china	china	PROPN
fbem-4795	48	13	"	"	PUNCT
fbem-4795	48	14	.	.	PUNCT
fbem-4795	49	1	the	the	DET
fbem-4795	49	2	sports	sport	NOUN
fbem-4795	49	3	industry	industry	NOUN
fbem-4795	49	4	not	not	PART
fbem-4795	49	5	only	only	ADV
fbem-4795	49	6	has	have	VERB
fbem-4795	49	7	the	the	DET
fbem-4795	49	8	economic	economic	ADJ
fbem-4795	49	9	development	development	NOUN
fbem-4795	49	10	function	function	NOUN
fbem-4795	49	11	of	of	ADP
fbem-4795	49	12	other	other	ADJ
fbem-4795	49	13	industries	industry	NOUN
fbem-4795	49	14	,	,	PUNCT
fbem-4795	49	15	but	but	CCONJ
fbem-4795	49	16	also	also	ADV
fbem-4795	49	17	has	have	VERB
fbem-4795	49	18	a	a	DET
fbem-4795	49	19	strong	strong	ADJ
fbem-4795	49	20	social	social	ADJ
fbem-4795	49	21	function.however	function.however	NOUN
fbem-4795	49	22	,	,	PUNCT
fbem-4795	49	23	many	many	ADJ
fbem-4795	49	24	problems	problem	NOUN
fbem-4795	49	25	in	in	ADP
fbem-4795	49	26	the	the	DET
fbem-4795	49	27	preferential	preferential	ADJ
fbem-4795	49	28	tax	tax	NOUN
fbem-4795	49	29	policy	policy	NOUN
fbem-4795	49	30	of	of	ADP
fbem-4795	49	31	the	the	DET
fbem-4795	49	32	sports	sport	NOUN
fbem-4795	49	33	and	and	CCONJ
fbem-4795	49	34	health	health	NOUN
fbem-4795	49	35	service	service	NOUN
fbem-4795	49	36	industry	industry	NOUN
fbem-4795	49	37	need	need	VERB
fbem-4795	49	38	to	to	PART
fbem-4795	49	39	be	be	AUX
fbem-4795	49	40	resolved	resolve	VERB
fbem-4795	49	41	urgently.through	urgently.through	PROPN
fbem-4795	49	42	the	the	DET
fbem-4795	49	43	analysis	analysis	NOUN
fbem-4795	49	44	,	,	PUNCT
fbem-4795	49	45	three	three	NUM
fbem-4795	49	46	solutions	solution	NOUN
fbem-4795	49	47	are	be	AUX
fbem-4795	49	48	obtained	obtain	VERB
fbem-4795	49	49	:	:	PUNCT
fbem-4795	49	50	improve	improve	VERB
fbem-4795	49	51	and	and	CCONJ
fbem-4795	49	52	implement	implement	VERB
fbem-4795	49	53	the	the	DET
fbem-4795	49	54	preferential	preferential	ADJ
fbem-4795	49	55	policies	policy	NOUN
fbem-4795	49	56	of	of	ADP
fbem-4795	49	57	personal	personal	ADJ
fbem-4795	49	58	income	income	NOUN
fbem-4795	49	59	tax	tax	NOUN
fbem-4795	49	60	and	and	CCONJ
fbem-4795	49	61	value	value	NOUN
fbem-4795	49	62	-	-	PUNCT
fbem-4795	49	63	added	add	VERB
fbem-4795	49	64	tax	tax	NOUN
fbem-4795	49	65	to	to	PART
fbem-4795	49	66	stimulate	stimulate	VERB
fbem-4795	49	67	the	the	DET
fbem-4795	49	68	participation	participation	NOUN
fbem-4795	49	69	of	of	ADP
fbem-4795	49	70	the	the	DET
fbem-4795	49	71	public	public	NOUN
fbem-4795	49	72	in	in	ADP
fbem-4795	49	73	sports	sport	NOUN
fbem-4795	49	74	industry.improve	industry.improve	VERB
fbem-4795	49	75	the	the	DET
fbem-4795	49	76	accelerated	accelerated	ADJ
fbem-4795	49	77	depreciation	depreciation	NOUN
fbem-4795	49	78	policy	policy	NOUN
fbem-4795	49	79	of	of	ADP
fbem-4795	49	80	sports	sport	NOUN
fbem-4795	49	81	equipment.increase	equipment.increase	NUM
fbem-4795	49	82	the	the	DET
fbem-4795	49	83	coverage	coverage	NOUN
fbem-4795	49	84	of	of	ADP
fbem-4795	49	85	preferential	preferential	ADJ
fbem-4795	49	86	tax	tax	NOUN
fbem-4795	49	87	policies	policy	NOUN
fbem-4795	49	88	and	and	CCONJ
fbem-4795	49	89	expand	expand	VERB
fbem-4795	49	90	the	the	DET
fbem-4795	49	91	scale	scale	NOUN
fbem-4795	49	92	of	of	ADP
fbem-4795	49	93	the	the	DET
fbem-4795	49	94	sports	sport	NOUN
fbem-4795	49	95	industry	industry	NOUN
fbem-4795	49	96	.	.	PUNCT
fbem-4795	50	1	references	reference	NOUN
fbem-4795	50	2	[	[	X
fbem-4795	50	3	1	1	NUM
fbem-4795	50	4	]	]	X
fbem-4795	50	5	junyan	junyan	PROPN
fbem-4795	50	6	zhang	zhang	PROPN
fbem-4795	50	7	.	.	PUNCT
fbem-4795	51	1	financial	financial	ADJ
fbem-4795	51	2	policy	policy	NOUN
fbem-4795	51	3	research	research	NOUN
fbem-4795	51	4	to	to	PART
fbem-4795	51	5	promote	promote	VERB
fbem-4795	51	6	the	the	DET
fbem-4795	51	7	highquality	highquality	NOUN
fbem-4795	51	8	development	development	NOUN
fbem-4795	51	9	of	of	ADP
fbem-4795	51	10	sports	sport	NOUN
fbem-4795	51	11	industry	industry	NOUN
fbem-4795	52	1	[	[	X
fbem-4795	52	2	d	d	X
fbem-4795	52	3	]	]	X
fbem-4795	52	4	.	.	PUNCT
fbem-4795	53	1	jiangxi	jiangxi	PROPN
fbem-4795	53	2	university	university	PROPN
fbem-4795	53	3	of	of	ADP
fbem-4795	53	4	finance	finance	NOUN
fbem-4795	53	5	and	and	CCONJ
fbem-4795	53	6	economics.2021	economics.2021	PROPN
fbem-4795	54	1	[	[	X
fbem-4795	54	2	2	2	NUM
fbem-4795	54	3	]	]	PUNCT
fbem-4795	54	4	xueli	xueli	PROPN
fbem-4795	54	5	wang	wang	PROPN
fbem-4795	54	6	,	,	PUNCT
fbem-4795	54	7	qun	qun	PROPN
fbem-4795	54	8	fu	fu	PROPN
fbem-4795	54	9	,	,	PUNCT
fbem-4795	54	10	chengwen	chengwen	NOUN
fbem-4795	54	11	zheng	zheng	PROPN
fbem-4795	54	12	.	.	PUNCT
fbem-4795	55	1	realistic	realistic	ADJ
fbem-4795	55	2	challenges	challenge	NOUN
fbem-4795	55	3	and	and	CCONJ
fbem-4795	55	4	path	path	NOUN
fbem-4795	55	5	exploration	exploration	NOUN
fbem-4795	55	6	of	of	ADP
fbem-4795	55	7	high	high	ADJ
fbem-4795	55	8	-	-	PUNCT
fbem-4795	55	9	quality	quality	NOUN
fbem-4795	55	10	development	development	NOUN
fbem-4795	55	11	of	of	ADP
fbem-4795	55	12	china	china	PROPN
fbem-4795	55	13	's	's	PART
fbem-4795	55	14	sports	sport	NOUN
fbem-4795	55	15	industry	industry	NOUN
fbem-4795	56	1	[	[	X
fbem-4795	56	2	j].journal	j].journal	NOUN
fbem-4795	56	3	of	of	ADP
fbem-4795	56	4	beijing	beijing	PROPN
fbem-4795	56	5	sport	sport	PROPN
fbem-4795	56	6	university	university	PROPN
fbem-4795	56	7	.	.	PUNCT
fbem-4795	57	1	2020	2020	NUM
fbem-4795	57	2	,	,	PUNCT
fbem-4795	57	3	43(01	43(01	NUM
fbem-4795	57	4	):	):	PUNCT
fbem-4795	57	5	1	1	NUM
fbem-4795	57	6	-	-	SYM
fbem-4795	57	7	15	15	NUM
fbem-4795	57	8	.	.	PUNCT
fbem-4795	58	1	[	[	X
fbem-4795	58	2	3	3	X
fbem-4795	58	3	]	]	PUNCT
fbem-4795	58	4	xiaoxu	xiaoxu	PROPN
fbem-4795	58	5	wang	wang	PROPN
fbem-4795	58	6	.	.	PUNCT
fbem-4795	58	7	policy	policy	NOUN
fbem-4795	58	8	research	research	NOUN
fbem-4795	58	9	on	on	ADP
fbem-4795	58	10	promoting	promote	VERB
fbem-4795	58	11	the	the	DET
fbem-4795	58	12	development	development	NOUN
fbem-4795	58	13	of	of	ADP
fbem-4795	58	14	sports	sport	NOUN
fbem-4795	58	15	health	health	NOUN
fbem-4795	58	16	service	service	NOUN
fbem-4795	58	17	industry	industry	NOUN
fbem-4795	58	18	in	in	ADP
fbem-4795	58	19	heilongjiang	heilongjiang	PROPN
fbem-4795	58	20	province	province	NOUN
fbem-4795	59	1	[	[	X
fbem-4795	59	2	d	d	X
fbem-4795	59	3	]	]	X
fbem-4795	59	4	.	.	PUNCT
fbem-4795	60	1	harbin	harbin	PROPN
fbem-4795	60	2	university	university	PROPN
fbem-4795	60	3	of	of	ADP
fbem-4795	60	4	commerce.2020	commerce.2020	PROPN
fbem-4795	60	5	.	.	PUNCT
fbem-4795	61	1	[	[	X
fbem-4795	61	2	4	4	X
fbem-4795	61	3	]	]	X
fbem-4795	61	4	yan	yan	PROPN
fbem-4795	61	5	tao	tao	PROPN
fbem-4795	61	6	.	.	PUNCT
fbem-4795	62	1	study	study	NOUN
fbem-4795	62	2	on	on	ADP
fbem-4795	62	3	the	the	DET
fbem-4795	62	4	effect	effect	NOUN
fbem-4795	62	5	of	of	ADP
fbem-4795	62	6	tax	tax	NOUN
fbem-4795	62	7	policy	policy	NOUN
fbem-4795	62	8	on	on	ADP
fbem-4795	62	9	the	the	DET
fbem-4795	62	10	development	development	NOUN
fbem-4795	62	11	of	of	ADP
fbem-4795	62	12	chinese	chinese	ADJ
fbem-4795	62	13	sports	sport	NOUN
fbem-4795	62	14	industry	industry	NOUN
fbem-4795	63	1	[	[	X
fbem-4795	63	2	j	j	X
fbem-4795	63	3	]	]	X
fbem-4795	63	4	.	.	PUNCT
fbem-4795	64	1	finance	finance	NOUN
fbem-4795	64	2	and	and	CCONJ
fbem-4795	64	3	economics	economic	NOUN
fbem-4795	64	4	.	.	PUNCT
fbem-4795	65	1	2019	2019	NUM
fbem-4795	65	2	,	,	PUNCT
fbem-4795	65	3	(	(	PUNCT
fbem-4795	65	4	09):155	09):155	NUM
fbem-4795	65	5	.	.	PUNCT
fbem-4795	66	1	[	[	X
fbem-4795	66	2	5	5	NUM
fbem-4795	66	3	]	]	PUNCT
fbem-4795	66	4	bin	bin	PROPN
fbem-4795	66	5	zhang	zhang	PROPN
fbem-4795	66	6	.	.	PUNCT
fbem-4795	67	1	analysis	analysis	NOUN
fbem-4795	67	2	on	on	ADP
fbem-4795	67	3	the	the	DET
fbem-4795	67	4	effect	effect	NOUN
fbem-4795	67	5	of	of	ADP
fbem-4795	67	6	tax	tax	NOUN
fbem-4795	67	7	incentive	incentive	NOUN
fbem-4795	67	8	policy	policy	NOUN
fbem-4795	67	9	to	to	PART
fbem-4795	67	10	improve	improve	VERB
fbem-4795	67	11	the	the	DET
fbem-4795	67	12	development	development	NOUN
fbem-4795	67	13	of	of	ADP
fbem-4795	67	14	chinese	chinese	ADJ
fbem-4795	67	15	sports	sport	NOUN
fbem-4795	67	16	industry	industry	NOUN
fbem-4795	68	1	[	[	X
fbem-4795	68	2	j	j	X
fbem-4795	68	3	]	]	X
fbem-4795	68	4	.	.	PUNCT
fbem-4795	69	1	accounting	account	VERB
fbem-4795	69	2	of	of	ADP
fbem-4795	69	3	township	township	NOUN
fbem-4795	69	4	enterprises	enterprise	NOUN
fbem-4795	69	5	in	in	ADP
fbem-4795	69	6	china	china	PROPN
fbem-4795	69	7	.	.	PUNCT
fbem-4795	70	1	2014(03	2014(03	NUM
fbem-4795	70	2	)	)	PUNCT
fbem-4795	70	3	.	.	PUNCT
fbem-4795	71	1	[	[	X
fbem-4795	71	2	6	6	NUM
fbem-4795	71	3	]	]	SYM
fbem-4795	71	4	jitong	jitong	PROPN
fbem-4795	71	5	zhang	zhang	PROPN
fbem-4795	71	6	,	,	PUNCT
fbem-4795	71	7	jialing	jialing	PROPN
fbem-4795	71	8	zhu	zhu	PROPN
fbem-4795	71	9	.	.	PUNCT
fbem-4795	72	1	research	research	NOUN
fbem-4795	72	2	on	on	ADP
fbem-4795	72	3	the	the	DET
fbem-4795	72	4	impact	impact	NOUN
fbem-4795	72	5	of	of	ADP
fbem-4795	72	6	tax	tax	NOUN
fbem-4795	72	7	policy	policy	NOUN
fbem-4795	72	8	on	on	ADP
fbem-4795	72	9	innovation	innovation	NOUN
fbem-4795	72	10	incentive	incentive	NOUN
fbem-4795	72	11	of	of	ADP
fbem-4795	72	12	chinese	chinese	ADJ
fbem-4795	72	13	manufacturing	manufacturing	NOUN
fbem-4795	72	14	industry	industry	NOUN
fbem-4795	73	1	[	[	X
fbem-4795	73	2	j	j	X
fbem-4795	73	3	]	]	X
fbem-4795	73	4	.	.	PUNCT
fbem-4795	74	1	journal	journal	PROPN
fbem-4795	74	2	of	of	ADP
fbem-4795	74	3	nanjing	nanjing	PROPN
fbem-4795	74	4	audit	audit	PROPN
fbem-4795	74	5	university.2018(06	university.2018(06	ADV
fbem-4795	74	6	)	)	PUNCT
fbem-4795	74	7	.	.	PUNCT
fbem-4795	75	1	[	[	X
fbem-4795	75	2	7	7	X
fbem-4795	75	3	]	]	X
fbem-4795	75	4	hang	hang	PROPN
fbem-4795	75	5	zhang	zhang	PROPN
fbem-4795	75	6	.	.	PUNCT
fbem-4795	76	1	research	research	NOUN
fbem-4795	76	2	on	on	ADP
fbem-4795	76	3	the	the	DET
fbem-4795	76	4	legal	legal	ADJ
fbem-4795	76	5	issues	issue	NOUN
fbem-4795	76	6	of	of	ADP
fbem-4795	76	7	tax	tax	NOUN
fbem-4795	76	8	incentives	incentive	NOUN
fbem-4795	76	9	for	for	ADP
fbem-4795	76	10	sports	sport	NOUN
fbem-4795	76	11	industry	industry	NOUN
fbem-4795	77	1	[	[	X
fbem-4795	77	2	d	d	X
fbem-4795	77	3	]	]	X
fbem-4795	77	4	.	.	PUNCT
fbem-4795	78	1	shanxi	shanxi	PROPN
fbem-4795	78	2	university	university	PROPN
fbem-4795	78	3	of	of	ADP
fbem-4795	78	4	finance	finance	NOUN
fbem-4795	78	5	and	and	CCONJ
fbem-4795	78	6	economics.2016	economics.2016	PROPN