id	sid	tid	token	lemma	pos
fbem-6223	1	1	frontiers	frontier	NOUN
fbem-6223	1	2	in	in	ADP
fbem-6223	1	3	business	business	NOUN
fbem-6223	1	4	,	,	PUNCT
fbem-6223	1	5	economics	economic	NOUN
fbem-6223	1	6	and	and	CCONJ
fbem-6223	1	7	management	management	NOUN
fbem-6223	1	8	issn	issn	PROPN
fbem-6223	1	9	:	:	PUNCT
fbem-6223	1	10	2766	2766	NUM
fbem-6223	1	11	-	-	PUNCT
fbem-6223	1	12	824x	824x	NUM
fbem-6223	1	13	|	|	ADJ
fbem-6223	1	14	vol	vol	NOUN
fbem-6223	1	15	.	.	PROPN
fbem-6223	1	16	8	8	NUM
fbem-6223	1	17	,	,	PUNCT
fbem-6223	1	18	no	no	INTJ
fbem-6223	1	19	.	.	NOUN
fbem-6223	1	20	1	1	NUM
fbem-6223	1	21	,	,	PUNCT
fbem-6223	1	22	2023	2023	NUM
fbem-6223	1	23	249	249	NUM
fbem-6223	1	24	vat	vat	NOUN
fbem-6223	1	25	retention	retention	NOUN
fbem-6223	1	26	and	and	CCONJ
fbem-6223	1	27	tax	tax	NOUN
fbem-6223	1	28	rebate	rebate	NOUN
fbem-6223	1	29	and	and	CCONJ
fbem-6223	1	30	enterprise	enterprise	NOUN
fbem-6223	1	31	innovation	innovation	NOUN
fbem-6223	1	32	xiaojie	xiaojie	PROPN
fbem-6223	1	33	he1	he1	PROPN
fbem-6223	1	34	,	,	PUNCT
fbem-6223	1	35	*	*	PUNCT
fbem-6223	1	36	1	1	NUM
fbem-6223	1	37	school	school	NOUN
fbem-6223	1	38	of	of	ADP
fbem-6223	1	39	finance	finance	NOUN
fbem-6223	1	40	and	and	CCONJ
fbem-6223	1	41	public	public	ADJ
fbem-6223	1	42	administration	administration	NOUN
fbem-6223	1	43	,	,	PUNCT
fbem-6223	1	44	anhui	anhui	PROPN
fbem-6223	1	45	university	university	PROPN
fbem-6223	1	46	of	of	ADP
fbem-6223	1	47	finance	finance	NOUN
fbem-6223	1	48	and	and	CCONJ
fbem-6223	1	49	economics	economic	NOUN
fbem-6223	1	50	,	,	PUNCT
fbem-6223	1	51	co	co	NOUN
fbem-6223	1	52	233200	233200	NUM
fbem-6223	1	53	,	,	PUNCT
fbem-6223	1	54	china	china	PROPN
fbem-6223	1	55	*	*	PUNCT
fbem-6223	1	56	corresponding	correspond	VERB
fbem-6223	1	57	author	author	NOUN
fbem-6223	1	58	:	:	PUNCT
fbem-6223	1	59	he	he	PRON
fbem-6223	1	60	xiaojie	xiaojie	PROPN
fbem-6223	1	61	(	(	PUNCT
fbem-6223	1	62	email	email	NOUN
fbem-6223	1	63	:	:	PUNCT
fbem-6223	1	64	478540498@qq.com	478540498@qq.com	NUM
fbem-6223	1	65	)	)	PUNCT
fbem-6223	1	66	abstract	abstract	NOUN
fbem-6223	1	67	:	:	PUNCT
fbem-6223	1	68	the	the	DET
fbem-6223	1	69	enterprise	enterprise	NOUN
fbem-6223	1	70	is	be	AUX
fbem-6223	1	71	a	a	DET
fbem-6223	1	72	country	country	NOUN
fbem-6223	1	73	's	's	PART
fbem-6223	1	74	innovation	innovation	NOUN
fbem-6223	1	75	main	main	ADJ
fbem-6223	1	76	body	body	NOUN
fbem-6223	1	77	,	,	PUNCT
fbem-6223	1	78	manufacturing	manufacturing	NOUN
fbem-6223	1	79	enterprise	enterprise	NOUN
fbem-6223	1	80	is	be	AUX
fbem-6223	1	81	innovation	innovation	PROPN
fbem-6223	1	82	highland	highland	PROPN
fbem-6223	1	83	,	,	PUNCT
fbem-6223	1	84	enterprise	enterprise	NOUN
fbem-6223	1	85	independent	independent	ADJ
fbem-6223	1	86	innovation	innovation	NOUN
fbem-6223	1	87	ability	ability	NOUN
fbem-6223	1	88	is	be	AUX
fbem-6223	1	89	the	the	DET
fbem-6223	1	90	key	key	NOUN
fbem-6223	1	91	to	to	ADP
fbem-6223	1	92	the	the	DET
fbem-6223	1	93	implementation	implementation	NOUN
fbem-6223	1	94	of	of	ADP
fbem-6223	1	95	innovation	innovation	NOUN
fbem-6223	1	96	driven	drive	VERB
fbem-6223	1	97	development	development	NOUN
fbem-6223	1	98	strategy	strategy	NOUN
fbem-6223	1	99	,	,	PUNCT
fbem-6223	1	100	vat	vat	NOUN
fbem-6223	1	101	as	as	ADP
fbem-6223	1	102	the	the	DET
fbem-6223	1	103	main	main	ADJ
fbem-6223	1	104	body	body	NOUN
fbem-6223	1	105	of	of	ADP
fbem-6223	1	106	the	the	DET
fbem-6223	1	107	current	current	ADJ
fbem-6223	1	108	tax	tax	NOUN
fbem-6223	1	109	system	system	NOUN
fbem-6223	1	110	in	in	ADP
fbem-6223	1	111	china	china	PROPN
fbem-6223	1	112	tax	tax	PROPN
fbem-6223	1	113	,	,	PUNCT
fbem-6223	1	114	the	the	DET
fbem-6223	1	115	influence	influence	NOUN
fbem-6223	1	116	of	of	ADP
fbem-6223	1	117	the	the	DET
fbem-6223	1	118	policy	policy	NOUN
fbem-6223	1	119	changes	change	NOUN
fbem-6223	1	120	on	on	ADP
fbem-6223	1	121	the	the	DET
fbem-6223	1	122	enterprise	enterprise	NOUN
fbem-6223	1	123	is	be	AUX
fbem-6223	1	124	huge	huge	ADJ
fbem-6223	1	125	,	,	PUNCT
fbem-6223	1	126	vat	vat	NOUN
fbem-6223	1	127	tax	tax	NOUN
fbem-6223	1	128	rebate	rebate	NOUN
fbem-6223	1	129	policy	policy	NOUN
fbem-6223	1	130	as	as	ADP
fbem-6223	1	131	an	an	DET
fbem-6223	1	132	important	important	ADJ
fbem-6223	1	133	part	part	NOUN
fbem-6223	1	134	of	of	ADP
fbem-6223	1	135	a	a	DET
fbem-6223	1	136	new	new	ADJ
fbem-6223	1	137	round	round	NOUN
fbem-6223	1	138	of	of	ADP
fbem-6223	1	139	tax	tax	NOUN
fbem-6223	1	140	reform	reform	NOUN
fbem-6223	1	141	,	,	PUNCT
fbem-6223	1	142	will	will	AUX
fbem-6223	1	143	increase	increase	VERB
fbem-6223	1	144	the	the	DET
fbem-6223	1	145	current	current	ADJ
fbem-6223	1	146	cash	cash	NOUN
fbem-6223	1	147	flow	flow	NOUN
fbem-6223	1	148	,	,	PUNCT
fbem-6223	1	149	may	may	AUX
fbem-6223	1	150	encourage	encourage	VERB
fbem-6223	1	151	enterprises	enterprise	NOUN
fbem-6223	1	152	to	to	PART
fbem-6223	1	153	make	make	VERB
fbem-6223	1	154	more	more	ADJ
fbem-6223	1	155	innovation	innovation	NOUN
fbem-6223	1	156	.	.	PUNCT
fbem-6223	2	1	this	this	DET
fbem-6223	2	2	paper	paper	NOUN
fbem-6223	2	3	takes	take	VERB
fbem-6223	2	4	the	the	DET
fbem-6223	2	5	release	release	NOUN
fbem-6223	2	6	of	of	ADP
fbem-6223	2	7	the	the	DET
fbem-6223	2	8	ministry	ministry	PROPN
fbem-6223	2	9	of	of	ADP
fbem-6223	2	10	finance	finance	PROPN
fbem-6223	2	11	and	and	CCONJ
fbem-6223	2	12	the	the	DET
fbem-6223	2	13	state	state	NOUN
fbem-6223	2	14	administration	administration	NOUN
fbem-6223	2	15	of	of	ADP
fbem-6223	2	16	taxation	taxation	NOUN
fbem-6223	2	17	2018	2018	NUM
fbem-6223	2	18	)	)	PUNCT
fbem-6223	2	19	no.70	no.70	NOUN
fbem-6223	2	20	of	of	ADP
fbem-6223	2	21	the	the	DET
fbem-6223	2	22	ministry	ministry	PROPN
fbem-6223	2	23	of	of	ADP
fbem-6223	2	24	taxation	taxation	NOUN
fbem-6223	2	25	in	in	ADP
fbem-6223	2	26	2018	2018	NUM
fbem-6223	2	27	as	as	ADP
fbem-6223	2	28	the	the	DET
fbem-6223	2	29	research	research	NOUN
fbem-6223	2	30	background	background	NOUN
fbem-6223	2	31	to	to	PART
fbem-6223	2	32	study	study	VERB
fbem-6223	2	33	the	the	DET
fbem-6223	2	34	impact	impact	NOUN
fbem-6223	2	35	of	of	ADP
fbem-6223	2	36	the	the	DET
fbem-6223	2	37	vat	vat	NOUN
fbem-6223	2	38	rebate	rebate	NOUN
fbem-6223	2	39	policy	policy	NOUN
fbem-6223	2	40	on	on	ADP
fbem-6223	2	41	enterprise	enterprise	NOUN
fbem-6223	2	42	innovation	innovation	NOUN
fbem-6223	2	43	.	.	PUNCT
fbem-6223	3	1	through	through	ADP
fbem-6223	3	2	the	the	DET
fbem-6223	3	3	summary	summary	NOUN
fbem-6223	3	4	and	and	CCONJ
fbem-6223	3	5	comment	comment	NOUN
fbem-6223	3	6	of	of	ADP
fbem-6223	3	7	the	the	DET
fbem-6223	3	8	previous	previous	ADJ
fbem-6223	3	9	literature	literature	NOUN
fbem-6223	3	10	and	and	CCONJ
fbem-6223	3	11	combining	combine	VERB
fbem-6223	3	12	with	with	ADP
fbem-6223	3	13	the	the	DET
fbem-6223	3	14	existing	exist	VERB
fbem-6223	3	15	exploration	exploration	NOUN
fbem-6223	3	16	results	result	NOUN
fbem-6223	3	17	,	,	PUNCT
fbem-6223	3	18	this	this	DET
fbem-6223	3	19	paper	paper	NOUN
fbem-6223	3	20	discusses	discuss	VERB
fbem-6223	3	21	the	the	DET
fbem-6223	3	22	possible	possible	ADJ
fbem-6223	3	23	impact	impact	NOUN
fbem-6223	3	24	of	of	ADP
fbem-6223	3	25	the	the	DET
fbem-6223	3	26	implementation	implementation	NOUN
fbem-6223	3	27	of	of	ADP
fbem-6223	3	28	the	the	DET
fbem-6223	3	29	tax	tax	NOUN
fbem-6223	3	30	rebate	rebate	NOUN
fbem-6223	3	31	on	on	ADP
fbem-6223	3	32	the	the	DET
fbem-6223	3	33	innovation	innovation	NOUN
fbem-6223	3	34	of	of	ADP
fbem-6223	3	35	manufacturing	manufacturing	NOUN
fbem-6223	3	36	enterprises	enterprise	NOUN
fbem-6223	3	37	.	.	PUNCT
fbem-6223	4	1	according	accord	VERB
fbem-6223	4	2	to	to	ADP
fbem-6223	4	3	the	the	DET
fbem-6223	4	4	different	different	ADJ
fbem-6223	4	5	characteristics	characteristic	NOUN
fbem-6223	4	6	of	of	ADP
fbem-6223	4	7	enterprises	enterprise	NOUN
fbem-6223	4	8	,	,	PUNCT
fbem-6223	4	9	it	it	PRON
fbem-6223	4	10	also	also	ADV
fbem-6223	4	11	puts	put	VERB
fbem-6223	4	12	forward	forward	ADP
fbem-6223	4	13	the	the	DET
fbem-6223	4	14	heterogeneous	heterogeneous	ADJ
fbem-6223	4	15	hypothesis	hypothesis	NOUN
fbem-6223	4	16	based	base	VERB
fbem-6223	4	17	on	on	ADP
fbem-6223	4	18	the	the	DET
fbem-6223	4	19	financing	financing	NOUN
fbem-6223	4	20	constraints	constraint	NOUN
fbem-6223	4	21	,	,	PUNCT
fbem-6223	4	22	the	the	DET
fbem-6223	4	23	difference	difference	NOUN
fbem-6223	4	24	of	of	ADP
fbem-6223	4	25	geographical	geographical	ADJ
fbem-6223	4	26	location	location	NOUN
fbem-6223	4	27	and	and	CCONJ
fbem-6223	4	28	the	the	DET
fbem-6223	4	29	difference	difference	NOUN
fbem-6223	4	30	of	of	ADP
fbem-6223	4	31	enterprise	enterprise	NOUN
fbem-6223	4	32	property	property	NOUN
fbem-6223	4	33	rights	right	NOUN
fbem-6223	4	34	.	.	PUNCT
fbem-6223	5	1	the	the	DET
fbem-6223	5	2	following	follow	VERB
fbem-6223	5	3	several	several	ADJ
fbem-6223	5	4	hypotheses	hypothesis	NOUN
fbem-6223	5	5	are	be	AUX
fbem-6223	5	6	proposed	propose	VERB
fbem-6223	5	7	in	in	ADP
fbem-6223	5	8	this	this	DET
fbem-6223	5	9	paper	paper	NOUN
fbem-6223	5	10	.	.	PUNCT
fbem-6223	6	1	h1	h1	PROPN
fbem-6223	6	2	:	:	PUNCT
fbem-6223	6	3	manufacturing	manufacturing	NOUN
fbem-6223	6	4	enterprises	enterprise	NOUN
fbem-6223	6	5	that	that	PRON
fbem-6223	6	6	enjoy	enjoy	VERB
fbem-6223	6	7	the	the	DET
fbem-6223	6	8	tax	tax	NOUN
fbem-6223	6	9	rebate	rebate	NOUN
fbem-6223	6	10	policy	policy	NOUN
fbem-6223	6	11	are	be	AUX
fbem-6223	6	12	more	more	ADV
fbem-6223	6	13	willing	willing	ADJ
fbem-6223	6	14	to	to	PART
fbem-6223	6	15	innovate	innovate	VERB
fbem-6223	6	16	.	.	PUNCT
fbem-6223	7	1	h2	h2	NOUN
fbem-6223	7	2	:	:	PUNCT
fbem-6223	7	3	compared	compare	VERB
fbem-6223	7	4	with	with	ADP
fbem-6223	7	5	the	the	DET
fbem-6223	7	6	weak	weak	ADJ
fbem-6223	7	7	financing	financing	NOUN
fbem-6223	7	8	constraints	constraint	NOUN
fbem-6223	7	9	,	,	PUNCT
fbem-6223	7	10	the	the	DET
fbem-6223	7	11	enterprises	enterprise	NOUN
fbem-6223	7	12	with	with	ADP
fbem-6223	7	13	strong	strong	ADJ
fbem-6223	7	14	financing	financing	NOUN
fbem-6223	7	15	constraints	constraint	NOUN
fbem-6223	7	16	are	be	AUX
fbem-6223	7	17	more	more	ADV
fbem-6223	7	18	willing	willing	ADJ
fbem-6223	7	19	to	to	PART
fbem-6223	7	20	innovate	innovate	VERB
fbem-6223	7	21	after	after	ADP
fbem-6223	7	22	enjoying	enjoy	VERB
fbem-6223	7	23	the	the	DET
fbem-6223	7	24	tax	tax	NOUN
fbem-6223	7	25	rebate	rebate	NOUN
fbem-6223	7	26	policy	policy	NOUN
fbem-6223	7	27	.	.	PUNCT
fbem-6223	8	1	keywords	keyword	NOUN
fbem-6223	8	2	:	:	PUNCT
fbem-6223	8	3	vat	vat	NOUN
fbem-6223	8	4	retained	retain	VERB
fbem-6223	8	5	for	for	ADP
fbem-6223	8	6	tax	tax	NOUN
fbem-6223	8	7	rebate	rebate	NOUN
fbem-6223	8	8	,	,	PUNCT
fbem-6223	8	9	manufacturing	manufacturing	NOUN
fbem-6223	8	10	industry	industry	NOUN
fbem-6223	8	11	,	,	PUNCT
fbem-6223	8	12	innovation	innovation	NOUN
fbem-6223	8	13	.	.	PUNCT
fbem-6223	9	1	1	1	X
fbem-6223	9	2	.	.	X
fbem-6223	9	3	introduction	introduction	NOUN
fbem-6223	9	4	1.1	1.1	NUM
fbem-6223	9	5	.	.	PUNCT
fbem-6223	10	1	research	research	NOUN
fbem-6223	10	2	background	background	NOUN
fbem-6223	10	3	manufacturing	manufacturing	NOUN
fbem-6223	10	4	industry	industry	NOUN
fbem-6223	10	5	is	be	AUX
fbem-6223	10	6	the	the	DET
fbem-6223	10	7	engine	engine	NOUN
fbem-6223	10	8	of	of	ADP
fbem-6223	10	9	national	national	ADJ
fbem-6223	10	10	economic	economic	ADJ
fbem-6223	10	11	development	development	NOUN
fbem-6223	10	12	and	and	CCONJ
fbem-6223	10	13	the	the	DET
fbem-6223	10	14	core	core	NOUN
fbem-6223	10	15	driving	drive	VERB
fbem-6223	10	16	force	force	NOUN
fbem-6223	10	17	of	of	ADP
fbem-6223	10	18	china	china	PROPN
fbem-6223	10	19	's	's	PART
fbem-6223	10	20	economic	economic	ADJ
fbem-6223	10	21	growth	growth	NOUN
fbem-6223	10	22	.	.	PUNCT
fbem-6223	11	1	since	since	SCONJ
fbem-6223	11	2	the	the	DET
fbem-6223	11	3	reform	reform	NOUN
fbem-6223	11	4	and	and	CCONJ
fbem-6223	11	5	opening	opening	NOUN
fbem-6223	11	6	up	up	ADP
fbem-6223	11	7	,	,	PUNCT
fbem-6223	11	8	the	the	DET
fbem-6223	11	9	rapid	rapid	ADJ
fbem-6223	11	10	growth	growth	NOUN
fbem-6223	11	11	of	of	ADP
fbem-6223	11	12	the	the	DET
fbem-6223	11	13	manufacturing	manufacturing	NOUN
fbem-6223	11	14	industry	industry	NOUN
fbem-6223	11	15	has	have	AUX
fbem-6223	11	16	created	create	VERB
fbem-6223	11	17	a	a	DET
fbem-6223	11	18	miracle	miracle	NOUN
fbem-6223	11	19	of	of	ADP
fbem-6223	11	20	china	china	PROPN
fbem-6223	11	21	's	's	PART
fbem-6223	11	22	economic	economic	ADJ
fbem-6223	11	23	development	development	NOUN
fbem-6223	11	24	and	and	CCONJ
fbem-6223	11	25	become	become	VERB
fbem-6223	11	26	a	a	DET
fbem-6223	11	27	veritable	veritable	ADJ
fbem-6223	11	28	pillar	pillar	NOUN
fbem-6223	11	29	industry	industry	NOUN
fbem-6223	11	30	of	of	ADP
fbem-6223	11	31	the	the	DET
fbem-6223	11	32	national	national	ADJ
fbem-6223	11	33	economy	economy	NOUN
fbem-6223	11	34	.	.	PUNCT
fbem-6223	12	1	since	since	SCONJ
fbem-6223	12	2	2010	2010	NUM
fbem-6223	12	3	,	,	PUNCT
fbem-6223	12	4	china	china	PROPN
fbem-6223	12	5	has	have	AUX
fbem-6223	12	6	maintained	maintain	VERB
fbem-6223	12	7	the	the	DET
fbem-6223	12	8	status	status	NOUN
fbem-6223	12	9	of	of	ADP
fbem-6223	12	10	the	the	DET
fbem-6223	12	11	world	world	NOUN
fbem-6223	12	12	's	's	PART
fbem-6223	12	13	largest	large	ADJ
fbem-6223	12	14	manufacturing	manufacture	VERB
fbem-6223	12	15	country	country	NOUN
fbem-6223	12	16	for	for	ADP
fbem-6223	12	17	12	12	NUM
fbem-6223	12	18	consecutive	consecutive	ADJ
fbem-6223	12	19	years	year	NOUN
fbem-6223	12	20	.	.	PUNCT
fbem-6223	13	1	according	accord	VERB
fbem-6223	13	2	to	to	ADP
fbem-6223	13	3	the	the	DET
fbem-6223	13	4	national	national	PROPN
fbem-6223	13	5	bureau	bureau	PROPN
fbem-6223	13	6	of	of	ADP
fbem-6223	13	7	statistics	statistic	NOUN
fbem-6223	13	8	,	,	PUNCT
fbem-6223	13	9	the	the	DET
fbem-6223	13	10	total	total	ADJ
fbem-6223	13	11	added	add	VERB
fbem-6223	13	12	value	value	NOUN
fbem-6223	13	13	of	of	ADP
fbem-6223	13	14	china	china	PROPN
fbem-6223	13	15	's	's	PART
fbem-6223	13	16	manufacturing	manufacturing	NOUN
fbem-6223	13	17	industry	industry	NOUN
fbem-6223	13	18	in	in	ADP
fbem-6223	13	19	2021	2021	NUM
fbem-6223	13	20	was	be	AUX
fbem-6223	13	21	31.4	31.4	NUM
fbem-6223	13	22	trillion	trillion	NUM
fbem-6223	13	23	yuan	yuan	NOUN
fbem-6223	13	24	,	,	PUNCT
fbem-6223	13	25	accounting	account	VERB
fbem-6223	13	26	for	for	ADP
fbem-6223	13	27	onethird	onethird	PROPN
fbem-6223	13	28	of	of	ADP
fbem-6223	13	29	the	the	DET
fbem-6223	13	30	global	global	ADJ
fbem-6223	13	31	total	total	NOUN
fbem-6223	13	32	.	.	PUNCT
fbem-6223	14	1	in	in	ADP
fbem-6223	14	2	addition	addition	NOUN
fbem-6223	14	3	,	,	PUNCT
fbem-6223	14	4	in	in	ADP
fbem-6223	14	5	2021	2021	NUM
fbem-6223	14	6	,	,	PUNCT
fbem-6223	14	7	the	the	DET
fbem-6223	14	8	added	add	VERB
fbem-6223	14	9	value	value	NOUN
fbem-6223	14	10	of	of	ADP
fbem-6223	14	11	china	china	PROPN
fbem-6223	14	12	's	's	PART
fbem-6223	14	13	manufacturing	manufacturing	NOUN
fbem-6223	14	14	industry	industry	NOUN
fbem-6223	14	15	accounted	account	VERB
fbem-6223	14	16	for	for	ADP
fbem-6223	14	17	27.4	27.4	NUM
fbem-6223	14	18	%	%	NOUN
fbem-6223	14	19	of	of	ADP
fbem-6223	14	20	gdp	gdp	NOUN
fbem-6223	14	21	,	,	PUNCT
fbem-6223	14	22	an	an	DET
fbem-6223	14	23	increase	increase	NOUN
fbem-6223	14	24	of	of	ADP
fbem-6223	14	25	1.1	1.1	NUM
fbem-6223	14	26	percentage	percentage	NOUN
fbem-6223	14	27	points	point	NOUN
fbem-6223	14	28	over	over	ADP
fbem-6223	14	29	the	the	DET
fbem-6223	14	30	same	same	ADJ
fbem-6223	14	31	period	period	NOUN
fbem-6223	14	32	last	last	ADJ
fbem-6223	14	33	year	year	NOUN
fbem-6223	14	34	,	,	PUNCT
fbem-6223	14	35	and	and	CCONJ
fbem-6223	14	36	finally	finally	ADV
fbem-6223	14	37	achieved	achieve	VERB
fbem-6223	14	38	positive	positive	ADJ
fbem-6223	14	39	growth	growth	NOUN
fbem-6223	14	40	after	after	ADP
fbem-6223	14	41	many	many	ADJ
fbem-6223	14	42	years	year	NOUN
fbem-6223	14	43	.	.	PUNCT
fbem-6223	15	1	the	the	DET
fbem-6223	15	2	proportion	proportion	NOUN
fbem-6223	15	3	of	of	ADP
fbem-6223	15	4	the	the	DET
fbem-6223	15	5	value	value	NOUN
fbem-6223	15	6	added	add	VERB
fbem-6223	15	7	of	of	ADP
fbem-6223	15	8	manufacturing	manufacture	VERB
fbem-6223	15	9	industry	industry	NOUN
fbem-6223	15	10	in	in	ADP
fbem-6223	15	11	gdp	gdp	NOUN
fbem-6223	15	12	refers	refer	VERB
fbem-6223	15	13	to	to	ADP
fbem-6223	15	14	the	the	DET
fbem-6223	15	15	contribution	contribution	NOUN
fbem-6223	15	16	of	of	ADP
fbem-6223	15	17	manufacturing	manufacture	VERB
fbem-6223	15	18	industry	industry	NOUN
fbem-6223	15	19	to	to	ADP
fbem-6223	15	20	the	the	DET
fbem-6223	15	21	national	national	ADJ
fbem-6223	15	22	development	development	NOUN
fbem-6223	15	23	,	,	PUNCT
fbem-6223	15	24	and	and	CCONJ
fbem-6223	15	25	is	be	AUX
fbem-6223	15	26	an	an	DET
fbem-6223	15	27	important	important	ADJ
fbem-6223	15	28	indicator	indicator	NOUN
fbem-6223	15	29	to	to	PART
fbem-6223	15	30	measure	measure	VERB
fbem-6223	15	31	the	the	DET
fbem-6223	15	32	development	development	NOUN
fbem-6223	15	33	of	of	ADP
fbem-6223	15	34	a	a	DET
fbem-6223	15	35	country	country	NOUN
fbem-6223	15	36	's	's	PART
fbem-6223	15	37	manufacturing	manufacturing	NOUN
fbem-6223	15	38	industry	industry	NOUN
fbem-6223	15	39	and	and	CCONJ
fbem-6223	15	40	its	its	PRON
fbem-6223	15	41	industrial	industrial	ADJ
fbem-6223	15	42	level	level	NOUN
fbem-6223	15	43	.	.	PUNCT
fbem-6223	16	1	at	at	ADP
fbem-6223	16	2	the	the	DET
fbem-6223	16	3	same	same	ADJ
fbem-6223	16	4	time	time	NOUN
fbem-6223	16	5	,	,	PUNCT
fbem-6223	16	6	there	there	PRON
fbem-6223	16	7	are	be	VERB
fbem-6223	16	8	many	many	ADJ
fbem-6223	16	9	deficiencies	deficiency	NOUN
fbem-6223	16	10	in	in	ADP
fbem-6223	16	11	china	china	PROPN
fbem-6223	16	12	's	's	PART
fbem-6223	16	13	manufacturing	manufacturing	NOUN
fbem-6223	16	14	industry	industry	NOUN
fbem-6223	16	15	and	and	CCONJ
fbem-6223	16	16	subsequently	subsequently	ADV
fbem-6223	16	17	exposed	expose	VERB
fbem-6223	16	18	.	.	PUNCT
fbem-6223	17	1	compared	compare	VERB
fbem-6223	17	2	with	with	ADP
fbem-6223	17	3	developed	develop	VERB
fbem-6223	17	4	countries	country	NOUN
fbem-6223	17	5	,	,	PUNCT
fbem-6223	17	6	china	china	PROPN
fbem-6223	17	7	's	's	PART
fbem-6223	17	8	high	high	ADJ
fbem-6223	17	9	-	-	PUNCT
fbem-6223	17	10	end	end	NOUN
fbem-6223	17	11	manufacturing	manufacturing	NOUN
fbem-6223	17	12	industry	industry	NOUN
fbem-6223	17	13	occupies	occupy	VERB
fbem-6223	17	14	a	a	DET
fbem-6223	17	15	relatively	relatively	ADV
fbem-6223	17	16	low	low	ADJ
fbem-6223	17	17	proportion	proportion	NOUN
fbem-6223	17	18	in	in	ADP
fbem-6223	17	19	the	the	DET
fbem-6223	17	20	industry	industry	NOUN
fbem-6223	17	21	,	,	PUNCT
fbem-6223	17	22	the	the	DET
fbem-6223	17	23	innovation	innovation	NOUN
fbem-6223	17	24	ability	ability	NOUN
fbem-6223	17	25	of	of	ADP
fbem-6223	17	26	manufacturing	manufacturing	NOUN
fbem-6223	17	27	enterprises	enterprise	NOUN
fbem-6223	17	28	is	be	AUX
fbem-6223	17	29	weak	weak	ADJ
fbem-6223	17	30	,	,	PUNCT
fbem-6223	17	31	the	the	DET
fbem-6223	17	32	industrial	industrial	ADJ
fbem-6223	17	33	technology	technology	NOUN
fbem-6223	17	34	intensity	intensity	NOUN
fbem-6223	17	35	is	be	AUX
fbem-6223	17	36	not	not	PART
fbem-6223	17	37	high	high	ADJ
fbem-6223	17	38	,	,	PUNCT
fbem-6223	17	39	highperformance	highperformance	NOUN
fbem-6223	17	40	chips	chip	NOUN
fbem-6223	17	41	,	,	PUNCT
fbem-6223	17	42	electronic	electronic	ADJ
fbem-6223	17	43	manufacturing	manufacturing	NOUN
fbem-6223	17	44	,	,	PUNCT
fbem-6223	17	45	industrial	industrial	ADJ
fbem-6223	17	46	software	software	NOUN
fbem-6223	17	47	and	and	CCONJ
fbem-6223	17	48	other	other	ADJ
fbem-6223	17	49	products	product	NOUN
fbem-6223	17	50	with	with	ADP
fbem-6223	17	51	core	core	NOUN
fbem-6223	17	52	competitiveness	competitiveness	NOUN
fbem-6223	17	53	are	be	AUX
fbem-6223	17	54	largely	largely	ADV
fbem-6223	17	55	dependent	dependent	ADJ
fbem-6223	17	56	on	on	ADP
fbem-6223	17	57	foreign	foreign	ADJ
fbem-6223	17	58	imports	import	NOUN
fbem-6223	17	59	.	.	PUNCT
fbem-6223	18	1	cutting	cut	VERB
fbem-6223	18	2	-	-	PUNCT
fbem-6223	18	3	edge	edge	NOUN
fbem-6223	18	4	manufacturing	manufacturing	NOUN
fbem-6223	18	5	products	product	NOUN
fbem-6223	18	6	are	be	AUX
fbem-6223	18	7	controlled	control	VERB
fbem-6223	18	8	by	by	ADP
fbem-6223	18	9	foreign	foreign	ADJ
fbem-6223	18	10	enterprises	enterprise	NOUN
fbem-6223	18	11	,	,	PUNCT
fbem-6223	18	12	which	which	PRON
fbem-6223	18	13	seriously	seriously	ADV
fbem-6223	18	14	affects	affect	VERB
fbem-6223	18	15	the	the	DET
fbem-6223	18	16	long	long	ADJ
fbem-6223	18	17	-	-	PUNCT
fbem-6223	18	18	term	term	NOUN
fbem-6223	18	19	sustainable	sustainable	ADJ
fbem-6223	18	20	development	development	NOUN
fbem-6223	18	21	of	of	ADP
fbem-6223	18	22	domestic	domestic	ADJ
fbem-6223	18	23	manufacturing	manufacturing	NOUN
fbem-6223	18	24	industry	industry	NOUN
fbem-6223	18	25	.	.	PUNCT
fbem-6223	19	1	therefore	therefore	ADV
fbem-6223	19	2	,	,	PUNCT
fbem-6223	19	3	the	the	DET
fbem-6223	19	4	party	party	NOUN
fbem-6223	19	5	and	and	CCONJ
fbem-6223	19	6	the	the	DET
fbem-6223	19	7	state	state	NOUN
fbem-6223	19	8	attach	attach	VERB
fbem-6223	19	9	great	great	ADJ
fbem-6223	19	10	importance	importance	NOUN
fbem-6223	19	11	to	to	ADP
fbem-6223	19	12	the	the	DET
fbem-6223	19	13	improvement	improvement	NOUN
fbem-6223	19	14	of	of	ADP
fbem-6223	19	15	the	the	DET
fbem-6223	19	16	innovation	innovation	NOUN
fbem-6223	19	17	,	,	PUNCT
fbem-6223	19	18	research	research	NOUN
fbem-6223	19	19	and	and	CCONJ
fbem-6223	19	20	development	development	NOUN
fbem-6223	19	21	ability	ability	NOUN
fbem-6223	19	22	of	of	ADP
fbem-6223	19	23	manufacturing	manufacturing	NOUN
fbem-6223	19	24	enterprises	enterprise	NOUN
fbem-6223	19	25	.	.	PUNCT
fbem-6223	20	1	when	when	SCONJ
fbem-6223	20	2	the	the	DET
fbem-6223	20	3	input	input	NOUN
fbem-6223	20	4	tax	tax	NOUN
fbem-6223	20	5	of	of	ADP
fbem-6223	20	6	an	an	DET
fbem-6223	20	7	enterprise	enterprise	NOUN
fbem-6223	20	8	in	in	ADP
fbem-6223	20	9	the	the	DET
fbem-6223	20	10	current	current	ADJ
fbem-6223	20	11	period	period	NOUN
fbem-6223	20	12	is	be	AUX
fbem-6223	20	13	greater	great	ADJ
fbem-6223	20	14	than	than	ADP
fbem-6223	20	15	the	the	DET
fbem-6223	20	16	output	output	NOUN
fbem-6223	20	17	tax	tax	NOUN
fbem-6223	20	18	,	,	PUNCT
fbem-6223	20	19	it	it	PRON
fbem-6223	20	20	means	mean	VERB
fbem-6223	20	21	thatthe	thatthe	NOUN
fbem-6223	20	22	enterprise	enterprise	NOUN
fbem-6223	20	23	bears	bear	VERB
fbem-6223	20	24	the	the	DET
fbem-6223	20	25	excess	excess	ADJ
fbem-6223	20	26	value	value	NOUN
fbem-6223	20	27	-	-	PUNCT
fbem-6223	20	28	added	add	VERB
fbem-6223	20	29	tax	tax	NOUN
fbem-6223	20	30	,	,	PUNCT
fbem-6223	20	31	which	which	PRON
fbem-6223	20	32	should	should	AUX
fbem-6223	20	33	theoretically	theoretically	ADV
fbem-6223	20	34	handle	handle	VERB
fbem-6223	20	35	the	the	DET
fbem-6223	20	36	vat	vat	NOUN
fbem-6223	20	37	rebate	rebate	NOUN
fbem-6223	20	38	for	for	ADP
fbem-6223	20	39	the	the	DET
fbem-6223	20	40	enterprise	enterprise	NOUN
fbem-6223	20	41	.	.	PUNCT
fbem-6223	21	1	however	however	ADV
fbem-6223	21	2	,	,	PUNCT
fbem-6223	21	3	due	due	ADP
fbem-6223	21	4	to	to	ADP
fbem-6223	21	5	the	the	DET
fbem-6223	21	6	consideration	consideration	NOUN
fbem-6223	21	7	of	of	ADP
fbem-6223	21	8	economic	economic	ADJ
fbem-6223	21	9	development	development	NOUN
fbem-6223	21	10	and	and	CCONJ
fbem-6223	21	11	tax	tax	NOUN
fbem-6223	21	12	collection	collection	NOUN
fbem-6223	21	13	and	and	CCONJ
fbem-6223	21	14	administration	administration	NOUN
fbem-6223	21	15	level	level	NOUN
fbem-6223	21	16	in	in	ADP
fbem-6223	21	17	china	china	PROPN
fbem-6223	21	18	,	,	PUNCT
fbem-6223	21	19	china	china	PROPN
fbem-6223	21	20	implements	implement	VERB
fbem-6223	21	21	the	the	DET
fbem-6223	21	22	vat	vat	NOUN
fbem-6223	21	23	retention	retention	NOUN
fbem-6223	21	24	system	system	NOUN
fbem-6223	21	25	.	.	PUNCT
fbem-6223	22	1	under	under	ADP
fbem-6223	22	2	this	this	DET
fbem-6223	22	3	system	system	NOUN
fbem-6223	22	4	,	,	PUNCT
fbem-6223	22	5	the	the	DET
fbem-6223	22	6	tax	tax	NOUN
fbem-6223	22	7	rebate	rebate	NOUN
fbem-6223	22	8	that	that	SCONJ
fbem-6223	22	9	enterprises	enterprise	NOUN
fbem-6223	22	10	can	can	AUX
fbem-6223	22	11	not	not	PART
fbem-6223	22	12	obtain	obtain	VERB
fbem-6223	22	13	is	be	AUX
fbem-6223	22	14	equivalent	equivalent	ADJ
fbem-6223	22	15	to	to	ADP
fbem-6223	22	16	the	the	DET
fbem-6223	22	17	occupation	occupation	NOUN
fbem-6223	22	18	of	of	ADP
fbem-6223	22	19	funds	fund	NOUN
fbem-6223	22	20	,	,	PUNCT
fbem-6223	22	21	which	which	PRON
fbem-6223	22	22	is	be	AUX
fbem-6223	22	23	very	very	ADV
fbem-6223	22	24	unfavorable	unfavorable	ADJ
fbem-6223	22	25	to	to	ADP
fbem-6223	22	26	the	the	DET
fbem-6223	22	27	technology	technology	NOUN
fbem-6223	22	28	enterprises	enterprise	NOUN
fbem-6223	22	29	and	and	CCONJ
fbem-6223	22	30	manufacturing	manufacture	VERB
fbem-6223	22	31	industry	industry	NOUN
fbem-6223	22	32	with	with	ADP
fbem-6223	22	33	large	large	ADJ
fbem-6223	22	34	investment	investment	NOUN
fbem-6223	22	35	in	in	ADP
fbem-6223	22	36	the	the	DET
fbem-6223	22	37	early	early	ADJ
fbem-6223	22	38	stage	stage	NOUN
fbem-6223	22	39	of	of	ADP
fbem-6223	22	40	equipment	equipment	NOUN
fbem-6223	22	41	.	.	PUNCT
fbem-6223	23	1	therefore	therefore	ADV
fbem-6223	23	2	,	,	PUNCT
fbem-6223	23	3	in	in	ADP
fbem-6223	23	4	2018	2018	NUM
fbem-6223	23	5	,	,	PUNCT
fbem-6223	23	6	the	the	DET
fbem-6223	23	7	state	state	NOUN
fbem-6223	23	8	administration	administration	NOUN
fbem-6223	23	9	of	of	ADP
fbem-6223	23	10	taxation	taxation	NOUN
fbem-6223	23	11	issued	issue	VERB
fbem-6223	23	12	the	the	DET
fbem-6223	23	13	70	70	NUM
fbem-6223	23	14	file	file	NOUN
fbem-6223	23	15	,	,	PUNCT
fbem-6223	23	16	released	release	VERB
fbem-6223	23	17	in	in	ADP
fbem-6223	23	18	2019,39	2019,39	NUM
fbem-6223	23	19	and	and	CCONJ
fbem-6223	23	20	84	84	NUM
fbem-6223	23	21	announcement	announcement	NOUN
fbem-6223	23	22	,	,	PUNCT
fbem-6223	23	23	clear	clear	ADJ
fbem-6223	23	24	the	the	DET
fbem-6223	23	25	vat	vat	NOUN
fbem-6223	23	26	increment	increment	NOUN
fbem-6223	23	27	for	for	ADP
fbem-6223	23	28	rebate	rebate	NOUN
fbem-6223	23	29	policy	policy	NOUN
fbem-6223	23	30	,	,	PUNCT
fbem-6223	23	31	including	include	VERB
fbem-6223	23	32	84	84	NUM
fbem-6223	23	33	public	public	ADJ
fbem-6223	23	34	clear	clear	ADJ
fbem-6223	23	35	the	the	DET
fbem-6223	23	36	part	part	NOUN
fbem-6223	23	37	of	of	ADP
fbem-6223	23	38	advanced	advanced	ADJ
fbem-6223	23	39	manufacturing	manufacturing	NOUN
fbem-6223	23	40	applicable	applicable	ADJ
fbem-6223	23	41	for	for	ADP
fbem-6223	23	42	tax	tax	NOUN
fbem-6223	23	43	rebate	rebate	NOUN
fbem-6223	23	44	policy	policy	NOUN
fbem-6223	23	45	,	,	PUNCT
fbem-6223	23	46	allow	allow	VERB
fbem-6223	23	47	the	the	DET
fbem-6223	23	48	application	application	NOUN
fbem-6223	23	49	for	for	ADP
fbem-6223	23	50	manufacturing	manufacturing	NOUN
fbem-6223	23	51	enterprises	enterprise	NOUN
fbem-6223	23	52	to	to	PART
fbem-6223	23	53	refund	refund	VERB
fbem-6223	23	54	the	the	DET
fbem-6223	23	55	incremental	incremental	NOUN
fbem-6223	23	56	for	for	ADP
fbem-6223	23	57	tax	tax	NOUN
fbem-6223	23	58	refund	refund	NOUN
fbem-6223	23	59	is	be	AUX
fbem-6223	23	60	not	not	PART
fbem-6223	23	61	limited	limit	VERB
fbem-6223	23	62	by	by	ADP
fbem-6223	23	63	the	the	DET
fbem-6223	23	64	input	input	NOUN
fbem-6223	23	65	of	of	ADP
fbem-6223	23	66	60	60	NUM
fbem-6223	23	67	%	%	NOUN
fbem-6223	23	68	.	.	PUNCT
fbem-6223	24	1	in	in	ADP
fbem-6223	24	2	2022	2022	NUM
fbem-6223	24	3	,	,	PUNCT
fbem-6223	24	4	the	the	DET
fbem-6223	24	5	ministry	ministry	PROPN
fbem-6223	24	6	of	of	ADP
fbem-6223	24	7	finance	finance	PROPN
fbem-6223	24	8	and	and	CCONJ
fbem-6223	24	9	the	the	DET
fbem-6223	24	10	state	state	NOUN
fbem-6223	24	11	administration	administration	NOUN
fbem-6223	24	12	of	of	ADP
fbem-6223	24	13	taxation	taxation	NOUN
fbem-6223	24	14	issued	issue	VERB
fbem-6223	24	15	the	the	DET
fbem-6223	24	16	14	14	NUM
fbem-6223	24	17	announcement	announcement	NOUN
fbem-6223	24	18	,	,	PUNCT
fbem-6223	24	19	the	the	DET
fbem-6223	24	20	manufacturing	manufacture	VERB
fbem-6223	24	21	vat	vat	NOUN
fbem-6223	24	22	rebates	rebate	NOUN
fbem-6223	24	23	from	from	ADP
fbem-6223	24	24	incremental	incremental	ADJ
fbem-6223	24	25	expanded	expand	VERB
fbem-6223	24	26	to	to	ADP
fbem-6223	24	27	the	the	DET
fbem-6223	24	28	stock	stock	NOUN
fbem-6223	24	29	,	,	PUNCT
fbem-6223	24	30	onetime	onetime	ADJ
fbem-6223	24	31	refund	refund	NOUN
fbem-6223	24	32	stock	stock	NOUN
fbem-6223	24	33	for	for	ADP
fbem-6223	24	34	tax	tax	NOUN
fbem-6223	24	35	rebates	rebate	NOUN
fbem-6223	24	36	,	,	PUNCT
fbem-6223	24	37	and	and	CCONJ
fbem-6223	24	38	monthly	monthly	ADJ
fbem-6223	24	39	full	full	ADJ
fbem-6223	24	40	refund	refund	NOUN
fbem-6223	24	41	incremental	incremental	ADJ
fbem-6223	24	42	tax	tax	NOUN
fbem-6223	24	43	credits	credit	NOUN
fbem-6223	24	44	,	,	PUNCT
fbem-6223	24	45	further	far	ADV
fbem-6223	24	46	strengthen	strengthen	VERB
fbem-6223	24	47	manufacturing	manufacture	VERB
fbem-6223	24	48	vat	vat	NOUN
fbem-6223	24	49	tax	tax	NOUN
fbem-6223	24	50	cuts	cut	NOUN
fbem-6223	24	51	,	,	PUNCT
fbem-6223	24	52	effectively	effectively	ADV
fbem-6223	24	53	reduce	reduce	VERB
fbem-6223	24	54	the	the	DET
fbem-6223	24	55	manufacturing	manufacturing	NOUN
fbem-6223	24	56	capital	capital	NOUN
fbem-6223	24	57	turnover	turnover	NOUN
fbem-6223	24	58	and	and	CCONJ
fbem-6223	24	59	financial	financial	ADJ
fbem-6223	24	60	cost	cost	NOUN
fbem-6223	24	61	pressure	pressure	NOUN
fbem-6223	24	62	,	,	PUNCT
fbem-6223	24	63	encourage	encourage	VERB
fbem-6223	24	64	the	the	DET
fbem-6223	24	65	development	development	NOUN
fbem-6223	24	66	of	of	ADP
fbem-6223	24	67	industrial	industrial	ADJ
fbem-6223	24	68	technology	technology	NOUN
fbem-6223	24	69	-	-	PUNCT
fbem-6223	24	70	intensive	intensive	ADJ
fbem-6223	24	71	manufacturing	manufacturing	NOUN
fbem-6223	24	72	enterprises	enterprise	NOUN
fbem-6223	24	73	.	.	PUNCT
fbem-6223	25	1	1.2	1.2	NUM
fbem-6223	25	2	.	.	PUNCT
fbem-6223	25	3	research	research	NOUN
fbem-6223	25	4	meaning	meaning	NOUN
fbem-6223	25	5	since	since	SCONJ
fbem-6223	25	6	the	the	DET
fbem-6223	25	7	reform	reform	NOUN
fbem-6223	25	8	and	and	CCONJ
fbem-6223	25	9	opening	opening	NOUN
fbem-6223	25	10	up	up	ADP
fbem-6223	25	11	,	,	PUNCT
fbem-6223	25	12	china	china	PROPN
fbem-6223	25	13	's	's	PART
fbem-6223	25	14	economic	economic	ADJ
fbem-6223	25	15	and	and	CCONJ
fbem-6223	25	16	social	social	ADJ
fbem-6223	25	17	development	development	NOUN
fbem-6223	25	18	,	,	PUNCT
fbem-6223	25	19	but	but	CCONJ
fbem-6223	25	20	the	the	DET
fbem-6223	25	21	past	past	NOUN
fbem-6223	25	22	mainly	mainly	ADV
fbem-6223	25	23	rely	rely	VERB
fbem-6223	25	24	on	on	ADP
fbem-6223	25	25	factors	factor	NOUN
fbem-6223	25	26	and	and	CCONJ
fbem-6223	25	27	efficiency	efficiency	NOUN
fbem-6223	25	28	of	of	ADP
fbem-6223	25	29	extensive	extensive	ADJ
fbem-6223	25	30	growth	growth	NOUN
fbem-6223	25	31	model	model	NOUN
fbem-6223	25	32	is	be	AUX
fbem-6223	25	33	not	not	PART
fbem-6223	25	34	enough	enough	ADJ
fbem-6223	25	35	to	to	PART
fbem-6223	25	36	support	support	VERB
fbem-6223	25	37	the	the	DET
fbem-6223	25	38	current	current	ADJ
fbem-6223	25	39	social	social	ADJ
fbem-6223	25	40	and	and	CCONJ
fbem-6223	25	41	economic	economic	ADJ
fbem-6223	25	42	development	development	NOUN
fbem-6223	25	43	,	,	PUNCT
fbem-6223	25	44	must	must	AUX
fbem-6223	25	45	achieve	achieve	VERB
fbem-6223	25	46	250	250	NUM
fbem-6223	25	47	innovation	innovation	NOUN
fbem-6223	25	48	driven	drive	VERB
fbem-6223	25	49	new	new	ADJ
fbem-6223	25	50	span	span	NOUN
fbem-6223	25	51	,	,	PUNCT
fbem-6223	25	52	can	can	AUX
fbem-6223	25	53	in	in	ADP
fbem-6223	25	54	the	the	DET
fbem-6223	25	55	economic	economic	ADJ
fbem-6223	25	56	globalization	globalization	NOUN
fbem-6223	25	57	and	and	CCONJ
fbem-6223	25	58	the	the	DET
fbem-6223	25	59	fierce	fierce	ADJ
fbem-6223	25	60	international	international	ADJ
fbem-6223	25	61	competition	competition	NOUN
fbem-6223	25	62	to	to	PART
fbem-6223	25	63	win	win	VERB
fbem-6223	25	64	the	the	DET
fbem-6223	25	65	development	development	NOUN
fbem-6223	25	66	opportunity	opportunity	NOUN
fbem-6223	25	67	,	,	PUNCT
fbem-6223	25	68	become	become	VERB
fbem-6223	25	69	a	a	DET
fbem-6223	25	70	real	real	ADJ
fbem-6223	25	71	power	power	NOUN
fbem-6223	25	72	.	.	PUNCT
fbem-6223	26	1	at	at	ADP
fbem-6223	26	2	present	present	ADJ
fbem-6223	26	3	,	,	PUNCT
fbem-6223	26	4	the	the	DET
fbem-6223	26	5	innovation	innovation	NOUN
fbem-6223	26	6	and	and	CCONJ
fbem-6223	26	7	development	development	NOUN
fbem-6223	26	8	of	of	ADP
fbem-6223	26	9	china	china	PROPN
fbem-6223	26	10	's	's	PART
fbem-6223	26	11	manufacturing	manufacturing	NOUN
fbem-6223	26	12	industry	industry	NOUN
fbem-6223	26	13	are	be	AUX
fbem-6223	26	14	facing	face	VERB
fbem-6223	26	15	great	great	ADJ
fbem-6223	26	16	challenges	challenge	NOUN
fbem-6223	26	17	.	.	PUNCT
fbem-6223	27	1	it	it	PRON
fbem-6223	27	2	is	be	AUX
fbem-6223	27	3	of	of	ADP
fbem-6223	27	4	great	great	ADJ
fbem-6223	27	5	significance	significance	NOUN
fbem-6223	27	6	for	for	SCONJ
fbem-6223	27	7	the	the	DET
fbem-6223	27	8	government	government	NOUN
fbem-6223	27	9	to	to	PART
fbem-6223	27	10	make	make	VERB
fbem-6223	27	11	good	good	ADJ
fbem-6223	27	12	use	use	NOUN
fbem-6223	27	13	of	of	ADP
fbem-6223	27	14	fiscal	fiscal	ADJ
fbem-6223	27	15	and	and	CCONJ
fbem-6223	27	16	tax	tax	NOUN
fbem-6223	27	17	policy	policy	NOUN
fbem-6223	27	18	tools	tool	NOUN
fbem-6223	27	19	to	to	PART
fbem-6223	27	20	support	support	VERB
fbem-6223	27	21	the	the	DET
fbem-6223	27	22	innovation	innovation	NOUN
fbem-6223	27	23	and	and	CCONJ
fbem-6223	27	24	development	development	NOUN
fbem-6223	27	25	of	of	ADP
fbem-6223	27	26	manufacturing	manufacturing	NOUN
fbem-6223	27	27	industry	industry	NOUN
fbem-6223	27	28	.	.	PUNCT
fbem-6223	28	1	can	can	AUX
fbem-6223	28	2	the	the	DET
fbem-6223	28	3	vat	vat	NOUN
fbem-6223	28	4	reduction	reduction	NOUN
fbem-6223	28	5	policy	policy	NOUN
fbem-6223	28	6	effectively	effectively	ADV
fbem-6223	28	7	reduce	reduce	VERB
fbem-6223	28	8	the	the	DET
fbem-6223	28	9	tax	tax	NOUN
fbem-6223	28	10	burden	burden	NOUN
fbem-6223	28	11	of	of	ADP
fbem-6223	28	12	manufacturing	manufacturing	NOUN
fbem-6223	28	13	enterprises	enterprise	NOUN
fbem-6223	28	14	?	?	PUNCT
fbem-6223	29	1	can	can	AUX
fbem-6223	29	2	the	the	DET
fbem-6223	29	3	reduction	reduction	NOUN
fbem-6223	29	4	of	of	ADP
fbem-6223	29	5	vat	vat	NOUN
fbem-6223	29	6	tax	tax	NOUN
fbem-6223	29	7	burden	burden	NOUN
fbem-6223	29	8	significantly	significantly	ADV
fbem-6223	29	9	improve	improve	VERB
fbem-6223	29	10	the	the	DET
fbem-6223	29	11	innovation	innovation	NOUN
fbem-6223	29	12	ability	ability	NOUN
fbem-6223	29	13	of	of	ADP
fbem-6223	29	14	manufacturing	manufacturing	NOUN
fbem-6223	29	15	enterprises	enterprise	NOUN
fbem-6223	29	16	?	?	PUNCT
fbem-6223	30	1	these	these	PRON
fbem-6223	30	2	are	be	AUX
fbem-6223	30	3	all	all	PRON
fbem-6223	30	4	questions	question	NOUN
fbem-6223	30	5	worth	worth	ADJ
fbem-6223	30	6	thinking	think	VERB
fbem-6223	30	7	about	about	ADP
fbem-6223	30	8	.	.	PUNCT
fbem-6223	31	1	therefore	therefore	ADV
fbem-6223	31	2	,	,	PUNCT
fbem-6223	31	3	this	this	DET
fbem-6223	31	4	paper	paper	NOUN
fbem-6223	31	5	studies	study	VERB
fbem-6223	31	6	the	the	DET
fbem-6223	31	7	impact	impact	NOUN
fbem-6223	31	8	of	of	ADP
fbem-6223	31	9	the	the	DET
fbem-6223	31	10	vat	vat	NOUN
fbem-6223	31	11	rebate	rebate	NOUN
fbem-6223	31	12	policy	policy	NOUN
fbem-6223	31	13	on	on	ADP
fbem-6223	31	14	the	the	DET
fbem-6223	31	15	innovation	innovation	NOUN
fbem-6223	31	16	ability	ability	NOUN
fbem-6223	31	17	of	of	ADP
fbem-6223	31	18	manufacturing	manufacturing	NOUN
fbem-6223	31	19	enterprises	enterprise	NOUN
fbem-6223	31	20	,	,	PUNCT
fbem-6223	31	21	and	and	CCONJ
fbem-6223	31	22	puts	put	VERB
fbem-6223	31	23	forward	forward	ADV
fbem-6223	31	24	some	some	DET
fbem-6223	31	25	policy	policy	NOUN
fbem-6223	31	26	suggestions	suggestion	NOUN
fbem-6223	31	27	that	that	PRON
fbem-6223	31	28	can	can	AUX
fbem-6223	31	29	reduce	reduce	VERB
fbem-6223	31	30	the	the	DET
fbem-6223	31	31	vat	vat	NOUN
fbem-6223	31	32	tax	tax	NOUN
fbem-6223	31	33	burden	burden	NOUN
fbem-6223	31	34	of	of	ADP
fbem-6223	31	35	chinese	chinese	ADJ
fbem-6223	31	36	manufacturing	manufacturing	NOUN
fbem-6223	31	37	enterprises	enterprise	NOUN
fbem-6223	31	38	and	and	CCONJ
fbem-6223	31	39	promote	promote	VERB
fbem-6223	31	40	the	the	DET
fbem-6223	31	41	innovation	innovation	NOUN
fbem-6223	31	42	of	of	ADP
fbem-6223	31	43	manufacturing	manufacturing	NOUN
fbem-6223	31	44	enterprises	enterprise	NOUN
fbem-6223	31	45	,	,	PUNCT
fbem-6223	31	46	which	which	PRON
fbem-6223	31	47	has	have	VERB
fbem-6223	31	48	practical	practical	ADJ
fbem-6223	31	49	significance	significance	NOUN
fbem-6223	31	50	for	for	ADP
fbem-6223	31	51	further	far	ADV
fbem-6223	31	52	improving	improve	VERB
fbem-6223	31	53	the	the	DET
fbem-6223	31	54	vat	vat	NOUN
fbem-6223	31	55	system	system	NOUN
fbem-6223	31	56	.	.	PUNCT
fbem-6223	32	1	2	2	X
fbem-6223	32	2	.	.	X
fbem-6223	32	3	theoretical	theoretical	ADJ
fbem-6223	32	4	analysis	analysis	NOUN
fbem-6223	32	5	2.1	2.1	NUM
fbem-6223	32	6	.	.	PUNCT
fbem-6223	33	1	the	the	DET
fbem-6223	33	2	basic	basic	ADJ
fbem-6223	33	3	hypothesis	hypothesis	NOUN
fbem-6223	33	4	the	the	DET
fbem-6223	33	5	impact	impact	NOUN
fbem-6223	33	6	of	of	ADP
fbem-6223	33	7	vat	vat	NOUN
fbem-6223	33	8	rebate	rebate	NOUN
fbem-6223	33	9	policy	policy	NOUN
fbem-6223	33	10	on	on	ADP
fbem-6223	33	11	enterprise	enterprise	NOUN
fbem-6223	33	12	innovation	innovation	NOUN
fbem-6223	33	13	mainly	mainly	ADV
fbem-6223	33	14	includes	include	VERB
fbem-6223	33	15	the	the	DET
fbem-6223	33	16	following	follow	VERB
fbem-6223	33	17	aspects	aspect	NOUN
fbem-6223	33	18	:	:	PUNCT
fbem-6223	33	19	first	first	ADV
fbem-6223	33	20	,	,	PUNCT
fbem-6223	33	21	increase	increase	VERB
fbem-6223	33	22	corporate	corporate	ADJ
fbem-6223	33	23	cash	cash	NOUN
fbem-6223	33	24	flow	flow	NOUN
fbem-6223	33	25	.	.	PUNCT
fbem-6223	34	1	enterprise	enterprise	NOUN
fbem-6223	34	2	innovation	innovation	NOUN
fbem-6223	34	3	needs	need	VERB
fbem-6223	34	4	the	the	DET
fbem-6223	34	5	support	support	NOUN
fbem-6223	34	6	of	of	ADP
fbem-6223	34	7	innovative	innovative	ADJ
fbem-6223	34	8	talent	talent	NOUN
fbem-6223	34	9	team	team	NOUN
fbem-6223	34	10	,	,	PUNCT
fbem-6223	34	11	advanced	advanced	ADJ
fbem-6223	34	12	equipment	equipment	NOUN
fbem-6223	34	13	and	and	CCONJ
fbem-6223	34	14	technology	technology	NOUN
fbem-6223	34	15	,	,	PUNCT
fbem-6223	34	16	and	and	CCONJ
fbem-6223	34	17	innovation	innovation	NOUN
fbem-6223	34	18	capital	capital	NOUN
fbem-6223	34	19	,	,	PUNCT
fbem-6223	34	20	and	and	CCONJ
fbem-6223	34	21	the	the	DET
fbem-6223	34	22	capital	capital	NOUN
fbem-6223	34	23	factor	factor	NOUN
fbem-6223	34	24	is	be	AUX
fbem-6223	34	25	the	the	DET
fbem-6223	34	26	decisive	decisive	ADJ
fbem-6223	34	27	factor	factor	NOUN
fbem-6223	34	28	directly	directly	ADV
fbem-6223	34	29	affecting	affect	VERB
fbem-6223	34	30	whether	whether	SCONJ
fbem-6223	34	31	the	the	DET
fbem-6223	34	32	innovation	innovation	NOUN
fbem-6223	34	33	work	work	NOUN
fbem-6223	34	34	can	can	AUX
fbem-6223	34	35	be	be	AUX
fbem-6223	34	36	carried	carry	VERB
fbem-6223	34	37	out	out	ADP
fbem-6223	34	38	.	.	PUNCT
fbem-6223	35	1	before	before	ADP
fbem-6223	35	2	the	the	DET
fbem-6223	35	3	vat	vat	NOUN
fbem-6223	35	4	tax	tax	NOUN
fbem-6223	35	5	rebate	rebate	NOUN
fbem-6223	35	6	policy	policy	NOUN
fbem-6223	35	7	,	,	PUNCT
fbem-6223	35	8	our	our	PRON
fbem-6223	35	9	country	country	NOUN
fbem-6223	35	10	for	for	ADP
fbem-6223	35	11	the	the	DET
fbem-6223	35	12	enterprise	enterprise	NOUN
fbem-6223	35	13	tax	tax	NOUN
fbem-6223	35	14	credit	credit	NOUN
fbem-6223	35	15	treatment	treatment	NOUN
fbem-6223	35	16	is	be	AUX
fbem-6223	35	17	,	,	PUNCT
fbem-6223	35	18	implement	implement	VERB
fbem-6223	35	19	the	the	DET
fbem-6223	35	20	tax	tax	NOUN
fbem-6223	35	21	credit	credit	NOUN
fbem-6223	35	22	carry	carry	VERB
fbem-6223	35	23	forward	forward	ADV
fbem-6223	35	24	the	the	DET
fbem-6223	35	25	next	next	ADJ
fbem-6223	35	26	deduction	deduction	NOUN
fbem-6223	35	27	system	system	NOUN
fbem-6223	35	28	,	,	PUNCT
fbem-6223	35	29	the	the	DET
fbem-6223	35	30	government	government	NOUN
fbem-6223	35	31	will	will	AUX
fbem-6223	35	32	not	not	PART
fbem-6223	35	33	leave	leave	VERB
fbem-6223	35	34	the	the	DET
fbem-6223	35	35	tax	tax	NOUN
fbem-6223	35	36	refund	refund	NOUN
fbem-6223	35	37	directly	directly	ADV
fbem-6223	35	38	to	to	ADP
fbem-6223	35	39	the	the	DET
fbem-6223	35	40	enterprise	enterprise	NOUN
fbem-6223	35	41	,	,	PUNCT
fbem-6223	35	42	but	but	CCONJ
fbem-6223	35	43	to	to	PART
fbem-6223	35	44	carry	carry	VERB
fbem-6223	35	45	forward	forward	ADV
fbem-6223	35	46	to	to	ADP
fbem-6223	35	47	the	the	DET
fbem-6223	35	48	next	next	ADJ
fbem-6223	35	49	phase	phase	NOUN
fbem-6223	35	50	continue	continue	VERB
fbem-6223	35	51	to	to	PART
fbem-6223	35	52	deduction	deduction	NOUN
fbem-6223	35	53	,	,	PUNCT
fbem-6223	35	54	such	such	ADJ
fbem-6223	35	55	treatment	treatment	NOUN
fbem-6223	35	56	will	will	AUX
fbem-6223	35	57	inevitably	inevitably	ADV
fbem-6223	35	58	produce	produce	VERB
fbem-6223	35	59	a	a	DET
fbem-6223	35	60	lot	lot	NOUN
fbem-6223	35	61	of	of	ADP
fbem-6223	35	62	capital	capital	NOUN
fbem-6223	35	63	occupancy	occupancy	NOUN
fbem-6223	35	64	cost	cost	NOUN
fbem-6223	35	65	,	,	PUNCT
fbem-6223	35	66	bring	bring	VERB
fbem-6223	35	67	negative	negative	ADJ
fbem-6223	35	68	impact	impact	NOUN
fbem-6223	35	69	to	to	ADP
fbem-6223	35	70	the	the	DET
fbem-6223	35	71	enterprise	enterprise	NOUN
fbem-6223	35	72	's	's	PART
fbem-6223	35	73	cash	cash	NOUN
fbem-6223	35	74	flow	flow	NOUN
fbem-6223	35	75	,	,	PUNCT
fbem-6223	35	76	the	the	DET
fbem-6223	35	77	enterprise	enterprise	NOUN
fbem-6223	35	78	can	can	AUX
fbem-6223	35	79	not	not	PART
fbem-6223	35	80	be	be	AUX
fbem-6223	35	81	more	more	ADJ
fbem-6223	35	82	money	money	NOUN
fbem-6223	35	83	for	for	ADP
fbem-6223	35	84	research	research	NOUN
fbem-6223	35	85	and	and	CCONJ
fbem-6223	35	86	development	development	NOUN
fbem-6223	35	87	,	,	PUNCT
fbem-6223	35	88	unable	unable	ADJ
fbem-6223	35	89	to	to	PART
fbem-6223	35	90	promote	promote	VERB
fbem-6223	35	91	enterprise	enterprise	NOUN
fbem-6223	35	92	innovation	innovation	NOUN
fbem-6223	35	93	,	,	PUNCT
fbem-6223	35	94	improve	improve	VERB
fbem-6223	35	95	their	their	PRON
fbem-6223	35	96	own	own	ADJ
fbem-6223	35	97	competitiveness	competitiveness	NOUN
fbem-6223	35	98	.	.	PUNCT
fbem-6223	36	1	and	and	CCONJ
fbem-6223	36	2	the	the	DET
fbem-6223	36	3	implementation	implementation	NOUN
fbem-6223	36	4	of	of	ADP
fbem-6223	36	5	the	the	DET
fbem-6223	36	6	tax	tax	NOUN
fbem-6223	36	7	rebate	rebate	NOUN
fbem-6223	36	8	for	for	ADP
fbem-6223	36	9	tax	tax	NOUN
fbem-6223	36	10	policy	policy	NOUN
fbem-6223	36	11	can	can	AUX
fbem-6223	36	12	reduce	reduce	VERB
fbem-6223	36	13	enterprise	enterprise	NOUN
fbem-6223	36	14	tax	tax	NOUN
fbem-6223	36	15	cost	cost	NOUN
fbem-6223	36	16	,	,	PUNCT
fbem-6223	36	17	reduce	reduce	VERB
fbem-6223	36	18	the	the	DET
fbem-6223	36	19	cost	cost	NOUN
fbem-6223	36	20	pressure	pressure	NOUN
fbem-6223	36	21	of	of	ADP
fbem-6223	36	22	the	the	DET
fbem-6223	36	23	enterprise	enterprise	NOUN
fbem-6223	36	24	,	,	PUNCT
fbem-6223	36	25	to	to	PART
fbem-6223	36	26	increase	increase	VERB
fbem-6223	36	27	the	the	DET
fbem-6223	36	28	enterprise	enterprise	NOUN
fbem-6223	36	29	operating	operate	VERB
fbem-6223	36	30	cash	cash	NOUN
fbem-6223	36	31	flow	flow	NOUN
fbem-6223	36	32	,	,	PUNCT
fbem-6223	36	33	which	which	PRON
fbem-6223	36	34	makes	make	VERB
fbem-6223	36	35	the	the	DET
fbem-6223	36	36	enterprise	enterprise	NOUN
fbem-6223	36	37	in	in	ADP
fbem-6223	36	38	order	order	NOUN
fbem-6223	36	39	to	to	PART
fbem-6223	36	40	improve	improve	VERB
fbem-6223	36	41	market	market	NOUN
fbem-6223	36	42	share	share	NOUN
fbem-6223	36	43	,	,	PUNCT
fbem-6223	36	44	get	get	VERB
fbem-6223	36	45	more	more	ADJ
fbem-6223	36	46	profits	profit	NOUN
fbem-6223	36	47	,	,	PUNCT
fbem-6223	36	48	more	more	ADJ
fbem-6223	36	49	money	money	NOUN
fbem-6223	36	50	will	will	AUX
fbem-6223	36	51	be	be	AUX
fbem-6223	36	52	used	use	VERB
fbem-6223	36	53	for	for	ADP
fbem-6223	36	54	enterprise	enterprise	NOUN
fbem-6223	36	55	research	research	NOUN
fbem-6223	36	56	and	and	CCONJ
fbem-6223	36	57	development	development	NOUN
fbem-6223	36	58	investment	investment	NOUN
fbem-6223	36	59	and	and	CCONJ
fbem-6223	36	60	technological	technological	ADJ
fbem-6223	36	61	innovation	innovation	NOUN
fbem-6223	36	62	,	,	PUNCT
fbem-6223	36	63	so	so	SCONJ
fbem-6223	36	64	as	as	SCONJ
fbem-6223	36	65	to	to	PART
fbem-6223	36	66	promote	promote	VERB
fbem-6223	36	67	the	the	DET
fbem-6223	36	68	innovation	innovation	NOUN
fbem-6223	36	69	of	of	ADP
fbem-6223	36	70	the	the	DET
fbem-6223	36	71	enterprise	enterprise	NOUN
fbem-6223	36	72	,	,	PUNCT
fbem-6223	36	73	improve	improve	VERB
fbem-6223	36	74	their	their	PRON
fbem-6223	36	75	competitiveness	competitiveness	NOUN
fbem-6223	36	76	.	.	PUNCT
fbem-6223	37	1	second	second	ADJ
fbem-6223	37	2	,	,	PUNCT
fbem-6223	37	3	it	it	PRON
fbem-6223	37	4	sends	send	VERB
fbem-6223	37	5	out	out	ADP
fbem-6223	37	6	policy	policy	NOUN
fbem-6223	37	7	signals	signal	NOUN
fbem-6223	37	8	.	.	PUNCT
fbem-6223	38	1	the	the	DET
fbem-6223	38	2	vat	vat	NOUN
fbem-6223	38	3	rebate	rebate	NOUN
fbem-6223	38	4	policy	policy	NOUN
fbem-6223	38	5	,	,	PUNCT
fbem-6223	38	6	as	as	ADP
fbem-6223	38	7	a	a	DET
fbem-6223	38	8	preferential	preferential	ADJ
fbem-6223	38	9	tax	tax	NOUN
fbem-6223	38	10	policy	policy	NOUN
fbem-6223	38	11	,	,	PUNCT
fbem-6223	38	12	can	can	AUX
fbem-6223	38	13	be	be	AUX
fbem-6223	38	14	through	through	ADP
fbem-6223	38	15	the	the	DET
fbem-6223	38	16	signalling	signal	VERB
fbem-6223	38	17	theory	theory	NOUN
fbem-6223	38	18	,	,	PUNCT
fbem-6223	38	19	it	it	PRON
fbem-6223	38	20	conveys	convey	VERB
fbem-6223	38	21	a	a	DET
fbem-6223	38	22	positive	positive	ADJ
fbem-6223	38	23	signal	signal	NOUN
fbem-6223	38	24	to	to	ADP
fbem-6223	38	25	the	the	DET
fbem-6223	38	26	society	society	NOUN
fbem-6223	38	27	that	that	PRON
fbem-6223	38	28	eligible	eligible	ADJ
fbem-6223	38	29	companies	company	NOUN
fbem-6223	38	30	will	will	AUX
fbem-6223	38	31	enjoy	enjoy	VERB
fbem-6223	38	32	the	the	DET
fbem-6223	38	33	tax	tax	NOUN
fbem-6223	38	34	incentives	incentive	NOUN
fbem-6223	38	35	,	,	PUNCT
fbem-6223	38	36	and	and	CCONJ
fbem-6223	38	37	once	once	ADV
fbem-6223	38	38	the	the	DET
fbem-6223	38	39	signal	signal	NOUN
fbem-6223	38	40	is	be	AUX
fbem-6223	38	41	put	put	VERB
fbem-6223	38	42	on	on	ADP
fbem-6223	38	43	the	the	DET
fbem-6223	38	44	market	market	NOUN
fbem-6223	38	45	,	,	PUNCT
fbem-6223	38	46	this	this	PRON
fbem-6223	38	47	will	will	AUX
fbem-6223	38	48	make	make	VERB
fbem-6223	38	49	many	many	ADJ
fbem-6223	38	50	investors	investor	NOUN
fbem-6223	38	51	more	more	ADV
fbem-6223	38	52	inclined	inclined	ADJ
fbem-6223	38	53	to	to	PART
fbem-6223	38	54	enjoy	enjoy	VERB
fbem-6223	38	55	the	the	DET
fbem-6223	38	56	tax	tax	NOUN
fbem-6223	38	57	incentives	incentive	NOUN
fbem-6223	38	58	when	when	SCONJ
fbem-6223	38	59	investing	investing	NOUN
fbem-6223	38	60	,	,	PUNCT
fbem-6223	38	61	at	at	ADP
fbem-6223	38	62	this	this	DET
fbem-6223	38	63	point	point	NOUN
fbem-6223	38	64	,	,	PUNCT
fbem-6223	38	65	there	there	PRON
fbem-6223	38	66	will	will	AUX
fbem-6223	38	67	be	be	AUX
fbem-6223	38	68	a	a	DET
fbem-6223	38	69	shift	shift	NOUN
fbem-6223	38	70	from	from	ADP
fbem-6223	38	71	the	the	DET
fbem-6223	38	72	psychological	psychological	ADJ
fbem-6223	38	73	effect	effect	NOUN
fbem-6223	38	74	caused	cause	VERB
fbem-6223	38	75	by	by	ADP
fbem-6223	38	76	the	the	DET
fbem-6223	38	77	original	original	ADJ
fbem-6223	38	78	policy	policy	NOUN
fbem-6223	38	79	signal	signal	NOUN
fbem-6223	38	80	to	to	ADP
fbem-6223	38	81	the	the	DET
fbem-6223	38	82	actual	actual	ADJ
fbem-6223	38	83	effect	effect	NOUN
fbem-6223	38	84	of	of	ADP
fbem-6223	38	85	the	the	DET
fbem-6223	38	86	enterprises	enterprise	NOUN
fbem-6223	38	87	enjoying	enjoy	VERB
fbem-6223	38	88	the	the	DET
fbem-6223	38	89	policy	policy	NOUN
fbem-6223	38	90	getting	get	VERB
fbem-6223	38	91	a	a	DET
fbem-6223	38	92	large	large	ADJ
fbem-6223	38	93	amount	amount	NOUN
fbem-6223	38	94	of	of	ADP
fbem-6223	38	95	investment	investment	NOUN
fbem-6223	38	96	,	,	PUNCT
fbem-6223	38	97	this	this	PRON
fbem-6223	38	98	will	will	AUX
fbem-6223	38	99	reduce	reduce	VERB
fbem-6223	38	100	the	the	DET
fbem-6223	38	101	occurrence	occurrence	NOUN
fbem-6223	38	102	of	of	ADP
fbem-6223	38	103	financial	financial	ADJ
fbem-6223	38	104	difficulties	difficulty	NOUN
fbem-6223	38	105	in	in	ADP
fbem-6223	38	106	the	the	DET
fbem-6223	38	107	process	process	NOUN
fbem-6223	38	108	of	of	ADP
fbem-6223	38	109	innovation	innovation	NOUN
fbem-6223	38	110	,	,	PUNCT
fbem-6223	38	111	to	to	PART
fbem-6223	38	112	help	help	VERB
fbem-6223	38	113	companies	company	NOUN
fbem-6223	38	114	ease	ease	VERB
fbem-6223	38	115	their	their	PRON
fbem-6223	38	116	financing	financing	NOUN
fbem-6223	38	117	difficulties	difficulty	NOUN
fbem-6223	38	118	,	,	PUNCT
fbem-6223	38	119	expand	expand	VERB
fbem-6223	38	120	the	the	DET
fbem-6223	38	121	financing	financing	NOUN
fbem-6223	38	122	channels	channel	NOUN
fbem-6223	38	123	,	,	PUNCT
fbem-6223	38	124	we	we	PRON
fbem-6223	38	125	will	will	AUX
fbem-6223	38	126	increase	increase	VERB
fbem-6223	38	127	investment	investment	NOUN
fbem-6223	38	128	in	in	ADP
fbem-6223	38	129	innovation	innovation	NOUN
fbem-6223	38	130	.	.	PUNCT
fbem-6223	39	1	at	at	ADP
fbem-6223	39	2	the	the	DET
fbem-6223	39	3	same	same	ADJ
fbem-6223	39	4	time	time	NOUN
fbem-6223	39	5	,	,	PUNCT
fbem-6223	39	6	the	the	DET
fbem-6223	39	7	preferential	preferential	ADJ
fbem-6223	39	8	tax	tax	NOUN
fbem-6223	39	9	policy	policy	NOUN
fbem-6223	39	10	also	also	ADV
fbem-6223	39	11	released	release	VERB
fbem-6223	39	12	a	a	DET
fbem-6223	39	13	positive	positive	ADJ
fbem-6223	39	14	signal	signal	NOUN
fbem-6223	39	15	to	to	ADP
fbem-6223	39	16	the	the	DET
fbem-6223	39	17	management	management	NOUN
fbem-6223	39	18	,	,	PUNCT
fbem-6223	39	19	namely	namely	ADV
fbem-6223	39	20	the	the	DET
fbem-6223	39	21	enterprise	enterprise	NOUN
fbem-6223	39	22	innovation	innovation	NOUN
fbem-6223	39	23	development	development	NOUN
fbem-6223	39	24	strategy	strategy	NOUN
fbem-6223	39	25	trend	trend	NOUN
fbem-6223	39	26	signal	signal	NOUN
fbem-6223	39	27	,	,	PUNCT
fbem-6223	39	28	the	the	DET
fbem-6223	39	29	signal	signal	ADJ
fbem-6223	39	30	release	release	NOUN
fbem-6223	39	31	can	can	AUX
fbem-6223	39	32	see	see	VERB
fbem-6223	39	33	as	as	ADP
fbem-6223	39	34	helping	help	VERB
fbem-6223	39	35	enterprises	enterprise	NOUN
fbem-6223	39	36	to	to	PART
fbem-6223	39	37	carry	carry	VERB
fbem-6223	39	38	out	out	ADP
fbem-6223	39	39	the	the	DET
fbem-6223	39	40	innovation	innovation	NOUN
fbem-6223	39	41	research	research	NOUN
fbem-6223	39	42	and	and	CCONJ
fbem-6223	39	43	development	development	NOUN
fbem-6223	39	44	work	work	NOUN
fbem-6223	39	45	increase	increase	NOUN
fbem-6223	39	46	investment	investment	NOUN
fbem-6223	39	47	,	,	PUNCT
fbem-6223	39	48	and	and	CCONJ
fbem-6223	39	49	support	support	NOUN
fbem-6223	39	50	and	and	CCONJ
fbem-6223	39	51	promote	promote	VERB
fbem-6223	39	52	enterprises	enterprise	NOUN
fbem-6223	39	53	invest	invest	VERB
fbem-6223	39	54	more	more	ADJ
fbem-6223	39	55	money	money	NOUN
fbem-6223	39	56	and	and	CCONJ
fbem-6223	39	57	energy	energy	NOUN
fbem-6223	39	58	to	to	PART
fbem-6223	39	59	carry	carry	VERB
fbem-6223	39	60	out	out	ADP
fbem-6223	39	61	research	research	NOUN
fbem-6223	39	62	and	and	CCONJ
fbem-6223	39	63	development	development	NOUN
fbem-6223	39	64	work	work	NOUN
fbem-6223	39	65	,	,	PUNCT
fbem-6223	39	66	and	and	CCONJ
fbem-6223	39	67	enhance	enhance	VERB
fbem-6223	39	68	enterprise	enterprise	NOUN
fbem-6223	39	69	core	core	NOUN
fbem-6223	39	70	competitiveness	competitiveness	NOUN
fbem-6223	39	71	and	and	CCONJ
fbem-6223	39	72	the	the	DET
fbem-6223	39	73	ability	ability	NOUN
fbem-6223	39	74	of	of	ADP
fbem-6223	39	75	sustainable	sustainable	ADJ
fbem-6223	39	76	development	development	NOUN
fbem-6223	39	77	.	.	PUNCT
fbem-6223	40	1	third	third	ADV
fbem-6223	40	2	,	,	PUNCT
fbem-6223	40	3	reduce	reduce	VERB
fbem-6223	40	4	the	the	DET
fbem-6223	40	5	cost	cost	NOUN
fbem-6223	40	6	and	and	CCONJ
fbem-6223	40	7	risk	risk	NOUN
fbem-6223	40	8	of	of	ADP
fbem-6223	40	9	innovation	innovation	NOUN
fbem-6223	40	10	activities	activity	NOUN
fbem-6223	40	11	.	.	PUNCT
fbem-6223	41	1	the	the	DET
fbem-6223	41	2	company	company	NOUN
fbem-6223	41	3	needs	need	VERB
fbem-6223	41	4	to	to	PART
fbem-6223	41	5	pay	pay	VERB
fbem-6223	41	6	a	a	DET
fbem-6223	41	7	lot	lot	NOUN
fbem-6223	41	8	of	of	ADP
fbem-6223	41	9	costs	cost	NOUN
fbem-6223	41	10	in	in	ADP
fbem-6223	41	11	innovation	innovation	NOUN
fbem-6223	41	12	activities	activity	NOUN
fbem-6223	41	13	,	,	PUNCT
fbem-6223	41	14	including	include	VERB
fbem-6223	41	15	the	the	DET
fbem-6223	41	16	investment	investment	NOUN
fbem-6223	41	17	in	in	ADP
fbem-6223	41	18	the	the	DET
fbem-6223	41	19	research	research	NOUN
fbem-6223	41	20	and	and	CCONJ
fbem-6223	41	21	development	development	NOUN
fbem-6223	41	22	,	,	PUNCT
fbem-6223	41	23	the	the	DET
fbem-6223	41	24	purchase	purchase	NOUN
fbem-6223	41	25	of	of	ADP
fbem-6223	41	26	technical	technical	ADJ
fbem-6223	41	27	equipment	equipment	NOUN
fbem-6223	41	28	and	and	CCONJ
fbem-6223	41	29	services	service	NOUN
fbem-6223	41	30	,	,	PUNCT
fbem-6223	41	31	and	and	CCONJ
fbem-6223	41	32	the	the	DET
fbem-6223	41	33	training	training	NOUN
fbem-6223	41	34	and	and	CCONJ
fbem-6223	41	35	introduction	introduction	NOUN
fbem-6223	41	36	of	of	ADP
fbem-6223	41	37	research	research	NOUN
fbem-6223	41	38	and	and	CCONJ
fbem-6223	41	39	development	development	NOUN
fbem-6223	41	40	talents	talent	NOUN
fbem-6223	41	41	.	.	PUNCT
fbem-6223	42	1	the	the	DET
fbem-6223	42	2	company	company	NOUN
fbem-6223	42	3	's	's	PART
fbem-6223	42	4	innovation	innovation	NOUN
fbem-6223	42	5	activities	activity	NOUN
fbem-6223	42	6	have	have	VERB
fbem-6223	42	7	great	great	ADJ
fbem-6223	42	8	uncertainty	uncertainty	NOUN
fbem-6223	42	9	and	and	CCONJ
fbem-6223	42	10	risk	risk	NOUN
fbem-6223	42	11	.	.	PUNCT
fbem-6223	43	1	so	so	ADV
fbem-6223	43	2	the	the	DET
fbem-6223	43	3	company	company	NOUN
fbem-6223	43	4	needs	need	VERB
fbem-6223	43	5	to	to	PART
fbem-6223	43	6	consider	consider	VERB
fbem-6223	43	7	not	not	PART
fbem-6223	43	8	only	only	ADV
fbem-6223	43	9	the	the	DET
fbem-6223	43	10	current	current	ADJ
fbem-6223	43	11	cost	cost	NOUN
fbem-6223	43	12	,	,	PUNCT
fbem-6223	43	13	but	but	CCONJ
fbem-6223	43	14	also	also	ADV
fbem-6223	43	15	the	the	DET
fbem-6223	43	16	future	future	ADJ
fbem-6223	43	17	potential	potential	ADJ
fbem-6223	43	18	cost	cost	NOUN
fbem-6223	43	19	and	and	CCONJ
fbem-6223	43	20	the	the	DET
fbem-6223	43	21	risk	risk	NOUN
fbem-6223	43	22	cost	cost	NOUN
fbem-6223	43	23	to	to	PART
fbem-6223	43	24	bear	bear	VERB
fbem-6223	43	25	for	for	ADP
fbem-6223	43	26	the	the	DET
fbem-6223	43	27	failure	failure	NOUN
fbem-6223	43	28	of	of	ADP
fbem-6223	43	29	innovation	innovation	NOUN
fbem-6223	43	30	activities	activity	NOUN
fbem-6223	43	31	.	.	PUNCT
fbem-6223	44	1	therefore	therefore	ADV
fbem-6223	44	2	,	,	PUNCT
fbem-6223	44	3	it	it	PRON
fbem-6223	44	4	is	be	AUX
fbem-6223	44	5	particularly	particularly	ADV
fbem-6223	44	6	necessary	necessary	ADJ
fbem-6223	44	7	for	for	SCONJ
fbem-6223	44	8	the	the	DET
fbem-6223	44	9	government	government	NOUN
fbem-6223	44	10	to	to	PART
fbem-6223	44	11	formulate	formulate	VERB
fbem-6223	44	12	corresponding	corresponding	ADJ
fbem-6223	44	13	tax	tax	NOUN
fbem-6223	44	14	preferential	preferential	ADJ
fbem-6223	44	15	policies	policy	NOUN
fbem-6223	44	16	to	to	PART
fbem-6223	44	17	promote	promote	VERB
fbem-6223	44	18	enterprise	enterprise	NOUN
fbem-6223	44	19	innovation	innovation	NOUN
fbem-6223	44	20	and	and	CCONJ
fbem-6223	44	21	reduce	reduce	VERB
fbem-6223	44	22	the	the	DET
fbem-6223	44	23	risk	risk	NOUN
fbem-6223	44	24	of	of	ADP
fbem-6223	44	25	enterprise	enterprise	NOUN
fbem-6223	44	26	innovation	innovation	NOUN
fbem-6223	44	27	and	and	CCONJ
fbem-6223	44	28	research	research	NOUN
fbem-6223	44	29	and	and	CCONJ
fbem-6223	44	30	development	development	NOUN
fbem-6223	44	31	.	.	PUNCT
fbem-6223	45	1	and	and	CCONJ
fbem-6223	45	2	vat	vat	NOUN
fbem-6223	45	3	for	for	ADP
fbem-6223	45	4	tax	tax	NOUN
fbem-6223	45	5	refund	refund	NOUN
fbem-6223	45	6	policy	policy	NOUN
fbem-6223	45	7	is	be	AUX
fbem-6223	45	8	such	such	ADJ
fbem-6223	45	9	preferential	preferential	ADJ
fbem-6223	45	10	tax	tax	NOUN
fbem-6223	45	11	policies	policy	NOUN
fbem-6223	45	12	,	,	PUNCT
fbem-6223	45	13	the	the	DET
fbem-6223	45	14	implementation	implementation	NOUN
fbem-6223	45	15	of	of	ADP
fbem-6223	45	16	the	the	DET
fbem-6223	45	17	vat	vat	NOUN
fbem-6223	45	18	for	for	ADP
fbem-6223	45	19	tax	tax	NOUN
fbem-6223	45	20	refund	refund	NOUN
fbem-6223	45	21	policy	policy	NOUN
fbem-6223	45	22	,	,	PUNCT
fbem-6223	45	23	refund	refund	VERB
fbem-6223	45	24	the	the	DET
fbem-6223	45	25	enterprise	enterprise	NOUN
fbem-6223	45	26	final	final	ADJ
fbem-6223	45	27	tax	tax	NOUN
fbem-6223	45	28	credit	credit	NOUN
fbem-6223	45	29	reduces	reduce	VERB
fbem-6223	45	30	the	the	DET
fbem-6223	45	31	enterprise	enterprise	NOUN
fbem-6223	45	32	tax	tax	NOUN
fbem-6223	45	33	burden	burden	NOUN
fbem-6223	45	34	,	,	PUNCT
fbem-6223	45	35	and	and	CCONJ
fbem-6223	45	36	share	share	VERB
fbem-6223	45	37	the	the	DET
fbem-6223	45	38	risk	risk	NOUN
fbem-6223	45	39	of	of	ADP
fbem-6223	45	40	the	the	DET
fbem-6223	45	41	innovation	innovation	NOUN
fbem-6223	45	42	activities	activity	NOUN
fbem-6223	45	43	,	,	PUNCT
fbem-6223	45	44	so	so	SCONJ
fbem-6223	45	45	in	in	ADP
fbem-6223	45	46	the	the	DET
fbem-6223	45	47	expected	expected	ADJ
fbem-6223	45	48	to	to	PART
fbem-6223	45	49	get	get	VERB
fbem-6223	45	50	certain	certain	ADJ
fbem-6223	45	51	risk	risk	NOUN
fbem-6223	45	52	compensation	compensation	NOUN
fbem-6223	45	53	,	,	PUNCT
fbem-6223	45	54	enterprise	enterprise	NOUN
fbem-6223	45	55	risk	risk	NOUN
fbem-6223	45	56	of	of	ADP
fbem-6223	45	57	innovation	innovation	NOUN
fbem-6223	45	58	activity	activity	NOUN
fbem-6223	45	59	will	will	AUX
fbem-6223	45	60	also	also	ADV
fbem-6223	45	61	enhanced	enhance	VERB
fbem-6223	45	62	,	,	PUNCT
fbem-6223	45	63	so	so	SCONJ
fbem-6223	45	64	as	as	SCONJ
fbem-6223	45	65	to	to	PART
fbem-6223	45	66	promote	promote	VERB
fbem-6223	45	67	enterprise	enterprise	NOUN
fbem-6223	45	68	innovation	innovation	NOUN
fbem-6223	45	69	.	.	PUNCT
fbem-6223	46	1	based	base	VERB
fbem-6223	46	2	on	on	ADP
fbem-6223	46	3	the	the	DET
fbem-6223	46	4	above	above	ADJ
fbem-6223	46	5	analysis	analysis	NOUN
fbem-6223	46	6	,	,	PUNCT
fbem-6223	46	7	we	we	PRON
fbem-6223	46	8	propose	propose	VERB
fbem-6223	46	9	the	the	DET
fbem-6223	46	10	core	core	NOUN
fbem-6223	46	11	research	research	NOUN
fbem-6223	46	12	hypotheses	hypothesis	NOUN
fbem-6223	46	13	of	of	ADP
fbem-6223	46	14	this	this	DET
fbem-6223	46	15	paper	paper	NOUN
fbem-6223	46	16	as	as	SCONJ
fbem-6223	46	17	follows	follow	VERB
fbem-6223	46	18	:	:	PUNCT
fbem-6223	46	19	h1	h1	NOUN
fbem-6223	46	20	:	:	PUNCT
fbem-6223	46	21	manufacturing	manufacturing	NOUN
fbem-6223	46	22	enterprises	enterprise	NOUN
fbem-6223	46	23	that	that	PRON
fbem-6223	46	24	enjoy	enjoy	VERB
fbem-6223	46	25	the	the	DET
fbem-6223	46	26	vat	vat	NOUN
fbem-6223	46	27	rebate	rebate	NOUN
fbem-6223	46	28	policy	policy	NOUN
fbem-6223	46	29	have	have	VERB
fbem-6223	46	30	better	well	ADJ
fbem-6223	46	31	performance	performance	NOUN
fbem-6223	46	32	in	in	ADP
fbem-6223	46	33	innovation	innovation	NOUN
fbem-6223	46	34	.	.	PUNCT
fbem-6223	47	1	2.2	2.2	NUM
fbem-6223	47	2	.	.	PUNCT
fbem-6223	47	3	nature	nature	NOUN
fbem-6223	47	4	of	of	ADP
fbem-6223	47	5	property	property	NOUN
fbem-6223	47	6	rights	right	NOUN
fbem-6223	47	7	from	from	ADP
fbem-6223	47	8	the	the	DET
fbem-6223	47	9	perspective	perspective	NOUN
fbem-6223	47	10	of	of	ADP
fbem-6223	47	11	the	the	DET
fbem-6223	47	12	property	property	NOUN
fbem-6223	47	13	rights	right	NOUN
fbem-6223	47	14	of	of	ADP
fbem-6223	47	15	enterprises	enterprise	NOUN
fbem-6223	47	16	,	,	PUNCT
fbem-6223	47	17	there	there	PRON
fbem-6223	47	18	are	be	VERB
fbem-6223	47	19	significant	significant	ADJ
fbem-6223	47	20	differences	difference	NOUN
fbem-6223	47	21	in	in	ADP
fbem-6223	47	22	the	the	DET
fbem-6223	47	23	innovation	innovation	NOUN
fbem-6223	47	24	behaviors	behavior	NOUN
fbem-6223	47	25	of	of	ADP
fbem-6223	47	26	state	state	NOUN
fbem-6223	47	27	-	-	PUNCT
fbem-6223	47	28	owned	own	VERB
fbem-6223	47	29	enterprises	enterprise	NOUN
fbem-6223	47	30	and	and	CCONJ
fbem-6223	47	31	state	state	NOUN
fbem-6223	47	32	-	-	PUNCT
fbem-6223	47	33	owned	own	VERB
fbem-6223	47	34	enterprises	enterprise	NOUN
fbem-6223	47	35	and	and	CCONJ
fbem-6223	47	36	non	non	ADJ
fbem-6223	47	37	-	-	ADJ
fbem-6223	47	38	state	state	NOUN
fbem-6223	47	39	-	-	PUNCT
fbem-6223	47	40	owned	own	VERB
fbem-6223	47	41	enterprises	enterprise	NOUN
fbem-6223	47	42	,	,	PUNCT
fbem-6223	47	43	so	so	SCONJ
fbem-6223	47	44	the	the	DET
fbem-6223	47	45	influence	influence	NOUN
fbem-6223	47	46	of	of	ADP
fbem-6223	47	47	property	property	NOUN
fbem-6223	47	48	rights	right	NOUN
fbem-6223	47	49	should	should	AUX
fbem-6223	47	50	be	be	AUX
fbem-6223	47	51	considered	consider	VERB
fbem-6223	47	52	when	when	SCONJ
fbem-6223	47	53	studying	study	VERB
fbem-6223	47	54	innovation	innovation	NOUN
fbem-6223	47	55	activities	activity	NOUN
fbem-6223	47	56	.	.	PUNCT
fbem-6223	48	1	on	on	ADP
fbem-6223	48	2	the	the	DET
fbem-6223	48	3	one	one	NUM
fbem-6223	48	4	hand	hand	NOUN
fbem-6223	48	5	,	,	PUNCT
fbem-6223	48	6	due	due	ADP
fbem-6223	48	7	to	to	ADP
fbem-6223	48	8	the	the	DET
fbem-6223	48	9	differences	difference	NOUN
fbem-6223	48	10	in	in	ADP
fbem-6223	48	11	the	the	DET
fbem-6223	48	12	management	management	NOUN
fbem-6223	48	13	system	system	NOUN
fbem-6223	48	14	,	,	PUNCT
fbem-6223	48	15	the	the	DET
fbem-6223	48	16	leadership	leadership	NOUN
fbem-6223	48	17	of	of	ADP
fbem-6223	48	18	state	state	NOUN
fbem-6223	48	19	-	-	PUNCT
fbem-6223	48	20	owned	own	VERB
fbem-6223	48	21	enterprises	enterprise	NOUN
fbem-6223	48	22	appointed	appoint	VERB
fbem-6223	48	23	generally	generally	ADV
fbem-6223	48	24	decided	decide	VERB
fbem-6223	48	25	by	by	ADP
fbem-6223	48	26	the	the	DET
fbem-6223	48	27	superior	superior	ADJ
fbem-6223	48	28	leadership	leadership	NOUN
fbem-6223	48	29	,	,	PUNCT
fbem-6223	48	30	and	and	CCONJ
fbem-6223	48	31	short	short	ADJ
fbem-6223	48	32	term	term	NOUN
fbem-6223	48	33	,	,	PUNCT
fbem-6223	48	34	leading	lead	VERB
fbem-6223	48	35	to	to	ADP
fbem-6223	48	36	the	the	DET
fbem-6223	48	37	leadership	leadership	NOUN
fbem-6223	48	38	of	of	ADP
fbem-6223	48	39	stateowned	stateowne	VERB
fbem-6223	48	40	enterprises	enterprise	NOUN
fbem-6223	48	41	tend	tend	VERB
fbem-6223	48	42	to	to	PART
fbem-6223	48	43	pay	pay	VERB
fbem-6223	48	44	more	more	ADJ
fbem-6223	48	45	attention	attention	NOUN
fbem-6223	48	46	to	to	ADP
fbem-6223	48	47	short	short	ADJ
fbem-6223	48	48	-	-	PUNCT
fbem-6223	48	49	term	term	NOUN
fbem-6223	48	50	earnings	earning	NOUN
fbem-6223	48	51	,	,	PUNCT
fbem-6223	48	52	tend	tend	VERB
fbem-6223	48	53	to	to	PART
fbem-6223	48	54	carry	carry	VERB
fbem-6223	48	55	out	out	ADP
fbem-6223	48	56	short	short	ADJ
fbem-6223	48	57	,	,	PUNCT
fbem-6223	48	58	flat	flat	ADJ
fbem-6223	48	59	,	,	PUNCT
fbem-6223	48	60	fast	fast	ADJ
fbem-6223	48	61	investment	investment	NOUN
fbem-6223	48	62	projects	project	NOUN
fbem-6223	48	63	,	,	PUNCT
fbem-6223	48	64	for	for	ADP
fbem-6223	48	65	long	long	ADJ
fbem-6223	48	66	return	return	NOUN
fbem-6223	48	67	period	period	NOUN
fbem-6223	48	68	,	,	PUNCT
fbem-6223	48	69	the	the	DET
fbem-6223	48	70	risk	risk	NOUN
fbem-6223	48	71	of	of	ADP
fbem-6223	48	72	innovation	innovation	NOUN
fbem-6223	48	73	investment	investment	NOUN
fbem-6223	48	74	activity	activity	NOUN
fbem-6223	48	75	interest	interest	NOUN
fbem-6223	48	76	,	,	PUNCT
fbem-6223	48	77	investment	investment	NOUN
fbem-6223	48	78	motivation	motivation	NOUN
fbem-6223	48	79	.	.	PUNCT
fbem-6223	49	1	in	in	ADP
fbem-6223	49	2	order	order	NOUN
fbem-6223	49	3	to	to	PART
fbem-6223	49	4	survive	survive	VERB
fbem-6223	49	5	in	in	ADP
fbem-6223	49	6	the	the	DET
fbem-6223	49	7	fierce	fierce	ADJ
fbem-6223	49	8	market	market	NOUN
fbem-6223	49	9	competition	competition	NOUN
fbem-6223	49	10	,	,	PUNCT
fbem-6223	49	11	non	non	ADJ
fbem-6223	49	12	-	-	ADJ
fbem-6223	49	13	state	state	NOUN
fbem-6223	49	14	-	-	PUNCT
fbem-6223	49	15	owned	own	VERB
fbem-6223	49	16	enterprises	enterprise	NOUN
fbem-6223	49	17	must	must	AUX
fbem-6223	49	18	rely	rely	VERB
fbem-6223	49	19	on	on	ADP
fbem-6223	49	20	continuous	continuous	ADJ
fbem-6223	49	21	innovation	innovation	NOUN
fbem-6223	49	22	to	to	PART
fbem-6223	49	23	maintain	maintain	VERB
fbem-6223	49	24	their	their	PRON
fbem-6223	49	25	competitiveness	competitiveness	NOUN
fbem-6223	49	26	.	.	PUNCT
fbem-6223	50	1	on	on	ADP
fbem-6223	50	2	the	the	DET
fbem-6223	50	3	other	other	ADJ
fbem-6223	50	4	hand	hand	NOUN
fbem-6223	50	5	,	,	PUNCT
fbem-6223	50	6	compared	compare	VERB
fbem-6223	50	7	with	with	ADP
fbem-6223	50	8	non	non	ADJ
fbem-6223	50	9	-	-	ADJ
fbem-6223	50	10	stateowned	stateowned	ADJ
fbem-6223	50	11	enterprises	enterprise	NOUN
fbem-6223	50	12	,	,	PUNCT
fbem-6223	50	13	state	state	NOUN
fbem-6223	50	14	-	-	PUNCT
fbem-6223	50	15	owned	own	VERB
fbem-6223	50	16	enterprises	enterprise	NOUN
fbem-6223	50	17	bear	bear	VERB
fbem-6223	50	18	more	more	ADJ
fbem-6223	50	19	social	social	ADJ
fbem-6223	50	20	responsibilities	responsibility	NOUN
fbem-6223	50	21	,	,	PUNCT
fbem-6223	50	22	with	with	ADP
fbem-6223	50	23	policy	policy	NOUN
fbem-6223	50	24	support	support	NOUN
fbem-6223	50	25	from	from	ADP
fbem-6223	50	26	the	the	DET
fbem-6223	50	27	government	government	NOUN
fbem-6223	50	28	,	,	PUNCT
fbem-6223	50	29	state	state	NOUN
fbem-6223	50	30	-	-	PUNCT
fbem-6223	50	31	owned	own	VERB
fbem-6223	50	32	banks	bank	NOUN
fbem-6223	50	33	and	and	CCONJ
fbem-6223	50	34	relatively	relatively	ADV
fbem-6223	50	35	low	low	ADJ
fbem-6223	50	36	financing	financing	NOUN
fbem-6223	50	37	cost	cost	NOUN
fbem-6223	50	38	,	,	PUNCT
fbem-6223	50	39	while	while	SCONJ
fbem-6223	50	40	non	non	ADJ
fbem-6223	50	41	-	-	ADJ
fbem-6223	50	42	state	state	NOUN
fbem-6223	50	43	-	-	PUNCT
fbem-6223	50	44	owned	own	VERB
fbem-6223	50	45	enterprises	enterprise	NOUN
fbem-6223	50	46	can	can	AUX
fbem-6223	50	47	not	not	PART
fbem-6223	50	48	enjoy	enjoy	VERB
fbem-6223	50	49	preferential	preferential	ADJ
fbem-6223	50	50	financing	financing	NOUN
fbem-6223	50	51	policies	policy	NOUN
fbem-6223	50	52	and	and	CCONJ
fbem-6223	50	53	the	the	DET
fbem-6223	50	54	traditional	traditional	ADJ
fbem-6223	50	55	financial	financial	ADJ
fbem-6223	50	56	service	service	NOUN
fbem-6223	50	57	mode	mode	NOUN
fbem-6223	50	58	,	,	PUNCT
fbem-6223	50	59	facing	face	VERB
fbem-6223	50	60	the	the	DET
fbem-6223	50	61	problems	problem	NOUN
fbem-6223	50	62	of	of	ADP
fbem-6223	50	63	financing	financing	NOUN
fbem-6223	50	64	difficulties	difficulty	NOUN
fbem-6223	50	65	and	and	CCONJ
fbem-6223	50	66	high	high	ADJ
fbem-6223	50	67	financing	financing	NOUN
fbem-6223	50	68	cost	cost	NOUN
fbem-6223	50	69	.	.	PUNCT
fbem-6223	51	1	existing	exist	VERB
fbem-6223	51	2	research	research	NOUN
fbem-6223	51	3	shows	show	VERB
fbem-6223	51	4	that	that	SCONJ
fbem-6223	51	5	non	non	ADJ
fbem-6223	51	6	-	-	ADJ
fbem-6223	51	7	state	state	NOUN
fbem-6223	51	8	-	-	PUNCT
fbem-6223	51	9	owned	own	VERB
fbem-6223	51	10	enterprises	enterprise	NOUN
fbem-6223	51	11	often	often	ADV
fbem-6223	51	12	face	face	VERB
fbem-6223	51	13	higher	high	ADJ
fbem-6223	51	14	financing	financing	NOUN
fbem-6223	51	15	constraints	constraint	NOUN
fbem-6223	51	16	than	than	ADP
fbem-6223	51	17	stateowned	stateowne	VERB
fbem-6223	51	18	enterprises	enterprise	NOUN
fbem-6223	51	19	.	.	PUNCT
fbem-6223	52	1	therefore	therefore	ADV
fbem-6223	52	2	,	,	PUNCT
fbem-6223	52	3	when	when	SCONJ
fbem-6223	52	4	the	the	DET
fbem-6223	52	5	implementation	implementation	NOUN
fbem-6223	52	6	of	of	ADP
fbem-6223	52	7	the	the	DET
fbem-6223	52	8	vat	vat	NOUN
fbem-6223	52	9	rebate	rebate	NOUN
fbem-6223	52	10	policy	policy	NOUN
fbem-6223	52	11	improves	improve	VERB
fbem-6223	52	12	the	the	DET
fbem-6223	52	13	financial	financial	ADJ
fbem-6223	52	14	pressure	pressure	NOUN
fbem-6223	52	15	,	,	PUNCT
fbem-6223	52	16	it	it	PRON
fbem-6223	52	17	is	be	AUX
fbem-6223	52	18	more	more	ADV
fbem-6223	52	19	abundant	abundant	ADJ
fbem-6223	52	20	for	for	ADP
fbem-6223	52	21	state	state	NOUN
fbem-6223	52	22	-	-	PUNCT
fbem-6223	52	23	owned	own	VERB
fbem-6223	52	24	enterprises	enterprise	NOUN
fbem-6223	52	25	,	,	PUNCT
fbem-6223	52	26	which	which	PRON
fbem-6223	52	27	are	be	AUX
fbem-6223	52	28	available	available	ADJ
fbem-6223	52	29	for	for	ADP
fbem-6223	52	30	research	research	NOUN
fbem-6223	52	31	and	and	CCONJ
fbem-6223	52	32	innovation	innovation	NOUN
fbem-6223	52	33	.	.	PUNCT
fbem-6223	53	1	further	far	ADV
fbem-6223	53	2	,	,	PUNCT
fbem-6223	53	3	if	if	SCONJ
fbem-6223	53	4	considering	consider	VERB
fbem-6223	53	5	the	the	DET
fbem-6223	53	6	innovation	innovation	NOUN
fbem-6223	53	7	heterogeneity	heterogeneity	NOUN
fbem-6223	53	8	,	,	PUNCT
fbem-6223	53	9	exploratory	exploratory	ADJ
fbem-6223	53	10	innovation	innovation	NOUN
fbem-6223	53	11	is	be	AUX
fbem-6223	53	12	to	to	PART
fbem-6223	53	13	develop	develop	VERB
fbem-6223	53	14	new	new	ADJ
fbem-6223	53	15	products	product	NOUN
fbem-6223	53	16	,	,	PUNCT
fbem-6223	53	17	focus	focus	VERB
fbem-6223	53	18	on	on	ADP
fbem-6223	53	19	future	future	ADJ
fbem-6223	53	20	benefits	benefit	NOUN
fbem-6223	53	21	,	,	PUNCT
fbem-6223	53	22	return	return	VERB
fbem-6223	53	23	cycle	cycle	NOUN
fbem-6223	53	24	longer	long	ADV
fbem-6223	53	25	,	,	PUNCT
fbem-6223	53	26	more	more	ADJ
fbem-6223	53	27	risk	risk	NOUN
fbem-6223	53	28	,	,	PUNCT
fbem-6223	53	29	development	development	NOUN
fbem-6223	53	30	innovation	innovation	NOUN
fbem-6223	53	31	is	be	AUX
fbem-6223	53	32	to	to	PART
fbem-6223	53	33	improve	improve	VERB
fbem-6223	53	34	existing	exist	VERB
fbem-6223	53	35	products	product	NOUN
fbem-6223	53	36	,	,	PUNCT
fbem-6223	53	37	focus	focus	VERB
fbem-6223	53	38	on	on	ADP
fbem-6223	53	39	shortterm	shortterm	PROPN
fbem-6223	53	40	interests	interest	NOUN
fbem-6223	53	41	,	,	PUNCT
fbem-6223	53	42	return	return	NOUN
fbem-6223	53	43	period	period	NOUN
fbem-6223	53	44	,	,	PUNCT
fbem-6223	53	45	low	low	ADJ
fbem-6223	53	46	risk	risk	NOUN
fbem-6223	53	47	,	,	PUNCT
fbem-6223	53	48	combined	combine	VERB
fbem-6223	53	49	with	with	ADP
fbem-6223	53	50	the	the	DET
fbem-6223	53	51	characteristics	characteristic	NOUN
fbem-6223	53	52	of	of	ADP
fbem-6223	53	53	state	state	NOUN
fbem-6223	53	54	-	-	PUNCT
fbem-6223	53	55	owned	own	VERB
fbem-6223	53	56	enterprises	enterprise	NOUN
fbem-6223	53	57	and	and	CCONJ
fbem-6223	53	58	non	non	ADJ
fbem-6223	53	59	-	-	ADJ
fbem-6223	53	60	state	state	ADJ
fbem-6223	53	61	251	251	NUM
fbem-6223	53	62	owned	own	VERB
fbem-6223	53	63	enterprises	enterprise	NOUN
fbem-6223	53	64	,	,	PUNCT
fbem-6223	53	65	it	it	PRON
fbem-6223	53	66	is	be	AUX
fbem-6223	53	67	not	not	PART
fbem-6223	53	68	hard	hard	ADJ
fbem-6223	53	69	to	to	PART
fbem-6223	53	70	speculate	speculate	VERB
fbem-6223	53	71	that	that	SCONJ
fbem-6223	53	72	state	state	NOUN
fbem-6223	53	73	-	-	PUNCT
fbem-6223	53	74	owned	own	VERB
fbem-6223	53	75	property	property	NOUN
fbem-6223	53	76	properties	property	NOUN
fbem-6223	53	77	more	more	ADV
fbem-6223	53	78	willing	willing	ADJ
fbem-6223	53	79	to	to	PART
fbem-6223	53	80	improve	improve	VERB
fbem-6223	53	81	products	product	NOUN
fbem-6223	53	82	,	,	PUNCT
fbem-6223	53	83	rather	rather	ADV
fbem-6223	53	84	than	than	ADP
fbem-6223	54	1	state	state	NOUN
fbem-6223	54	2	-	-	PUNCT
fbem-6223	54	3	owned	own	VERB
fbem-6223	54	4	enterprises	enterprise	NOUN
fbem-6223	54	5	are	be	AUX
fbem-6223	54	6	more	more	ADV
fbem-6223	54	7	keen	keen	ADJ
fbem-6223	54	8	to	to	PART
fbem-6223	54	9	explore	explore	VERB
fbem-6223	54	10	innovation	innovation	NOUN
fbem-6223	54	11	.	.	PUNCT
fbem-6223	55	1	this	this	PRON
fbem-6223	55	2	raises	raise	VERB
fbem-6223	55	3	the	the	DET
fbem-6223	55	4	hypothesis	hypothesis	NOUN
fbem-6223	55	5	that	that	SCONJ
fbem-6223	55	6	:	:	PUNCT
fbem-6223	55	7	h2	h2	NOUN
fbem-6223	55	8	:	:	PUNCT
fbem-6223	55	9	compared	compare	VERB
fbem-6223	55	10	with	with	ADP
fbem-6223	55	11	state	state	NOUN
fbem-6223	55	12	-	-	PUNCT
fbem-6223	55	13	owned	own	VERB
fbem-6223	55	14	enterprises	enterprise	NOUN
fbem-6223	55	15	,	,	PUNCT
fbem-6223	55	16	non	non	ADJ
fbem-6223	55	17	-	-	ADJ
fbem-6223	55	18	stateowned	stateowned	ADJ
fbem-6223	55	19	enterprises	enterprise	NOUN
fbem-6223	55	20	that	that	PRON
fbem-6223	55	21	enjoy	enjoy	VERB
fbem-6223	55	22	the	the	DET
fbem-6223	55	23	vat	vat	NOUN
fbem-6223	55	24	rebate	rebate	NOUN
fbem-6223	55	25	policy	policy	NOUN
fbem-6223	55	26	are	be	AUX
fbem-6223	55	27	more	more	ADV
fbem-6223	55	28	willing	willing	ADJ
fbem-6223	55	29	to	to	PART
fbem-6223	55	30	carry	carry	VERB
fbem-6223	55	31	out	out	ADP
fbem-6223	55	32	innovative	innovative	ADJ
fbem-6223	55	33	activities	activity	NOUN
fbem-6223	55	34	.	.	PUNCT
fbem-6223	56	1	2.3	2.3	NUM
fbem-6223	56	2	.	.	PUNCT
fbem-6223	57	1	financing	financing	NOUN
fbem-6223	57	2	constraints	constraint	VERB
fbem-6223	57	3	the	the	DET
fbem-6223	57	4	innovation	innovation	NOUN
fbem-6223	57	5	research	research	NOUN
fbem-6223	57	6	and	and	CCONJ
fbem-6223	57	7	development	development	NOUN
fbem-6223	57	8	funds	fund	NOUN
fbem-6223	57	9	mainly	mainly	ADV
fbem-6223	57	10	come	come	VERB
fbem-6223	57	11	from	from	ADP
fbem-6223	57	12	two	two	NUM
fbem-6223	57	13	aspects	aspect	NOUN
fbem-6223	57	14	:	:	PUNCT
fbem-6223	57	15	internal	internal	ADJ
fbem-6223	57	16	financing	financing	NOUN
fbem-6223	57	17	and	and	CCONJ
fbem-6223	57	18	external	external	ADJ
fbem-6223	57	19	financing	financing	NOUN
fbem-6223	57	20	.	.	PUNCT
fbem-6223	58	1	generally	generally	ADV
fbem-6223	58	2	speaking	speak	VERB
fbem-6223	58	3	,	,	PUNCT
fbem-6223	58	4	considering	consider	VERB
fbem-6223	58	5	that	that	SCONJ
fbem-6223	58	6	external	external	ADJ
fbem-6223	58	7	financing	financing	NOUN
fbem-6223	58	8	requires	require	VERB
fbem-6223	58	9	r	r	NOUN
fbem-6223	58	10	&	&	CCONJ
fbem-6223	58	11	d	d	NOUN
fbem-6223	58	12	information	information	NOUN
fbem-6223	58	13	disclosure	disclosure	NOUN
fbem-6223	58	14	and	and	CCONJ
fbem-6223	58	15	other	other	ADJ
fbem-6223	58	16	issues	issue	NOUN
fbem-6223	58	17	,	,	PUNCT
fbem-6223	58	18	internal	internal	ADJ
fbem-6223	58	19	financing	financing	NOUN
fbem-6223	58	20	has	have	AUX
fbem-6223	58	21	always	always	ADV
fbem-6223	58	22	been	be	AUX
fbem-6223	58	23	the	the	DET
fbem-6223	58	24	first	first	ADJ
fbem-6223	58	25	choice	choice	NOUN
fbem-6223	58	26	for	for	SCONJ
fbem-6223	58	27	enterprises	enterprise	NOUN
fbem-6223	58	28	to	to	PART
fbem-6223	58	29	make	make	VERB
fbem-6223	58	30	r	r	NOUN
fbem-6223	58	31	&	&	CCONJ
fbem-6223	58	32	d	d	PROPN
fbem-6223	58	33	investment	investment	NOUN
fbem-6223	58	34	.	.	PUNCT
fbem-6223	59	1	only	only	ADV
fbem-6223	59	2	when	when	SCONJ
fbem-6223	59	3	internal	internal	ADJ
fbem-6223	59	4	financing	financing	NOUN
fbem-6223	59	5	is	be	AUX
fbem-6223	59	6	insufficient	insufficient	ADJ
fbem-6223	59	7	,	,	PUNCT
fbem-6223	59	8	will	will	AUX
fbem-6223	59	9	they	they	PRON
fbem-6223	59	10	rely	rely	VERB
fbem-6223	59	11	on	on	ADP
fbem-6223	59	12	external	external	ADJ
fbem-6223	59	13	financing	financing	NOUN
fbem-6223	59	14	.	.	PUNCT
fbem-6223	60	1	the	the	DET
fbem-6223	60	2	vat	vat	NOUN
fbem-6223	60	3	rebate	rebate	NOUN
fbem-6223	60	4	policy	policy	NOUN
fbem-6223	60	5	can	can	AUX
fbem-6223	60	6	alleviate	alleviate	VERB
fbem-6223	60	7	the	the	DET
fbem-6223	60	8	financing	financing	NOUN
fbem-6223	60	9	difficulty	difficulty	NOUN
fbem-6223	60	10	of	of	ADP
fbem-6223	60	11	enterprises	enterprise	NOUN
fbem-6223	60	12	from	from	ADP
fbem-6223	60	13	two	two	NUM
fbem-6223	60	14	aspects	aspect	NOUN
fbem-6223	60	15	;	;	PUNCT
fbem-6223	60	16	on	on	ADP
fbem-6223	60	17	the	the	DET
fbem-6223	60	18	one	one	NUM
fbem-6223	60	19	hand	hand	NOUN
fbem-6223	60	20	,	,	PUNCT
fbem-6223	60	21	the	the	DET
fbem-6223	60	22	refunded	refunded	ADJ
fbem-6223	60	23	tax	tax	NOUN
fbem-6223	60	24	rebate	rebate	NOUN
fbem-6223	60	25	directly	directly	ADV
fbem-6223	60	26	complements	complement	VERB
fbem-6223	60	27	the	the	DET
fbem-6223	60	28	internal	internal	ADJ
fbem-6223	60	29	r	r	PROPN
fbem-6223	60	30	&	&	CCONJ
fbem-6223	60	31	d	d	NOUN
fbem-6223	60	32	funds	fund	NOUN
fbem-6223	60	33	and	and	CCONJ
fbem-6223	60	34	alleviates	alleviate	VERB
fbem-6223	60	35	the	the	DET
fbem-6223	60	36	internal	internal	ADJ
fbem-6223	60	37	financing	financing	NOUN
fbem-6223	60	38	difficulties	difficulty	NOUN
fbem-6223	60	39	;	;	PUNCT
fbem-6223	60	40	on	on	ADP
fbem-6223	60	41	the	the	DET
fbem-6223	60	42	other	other	ADJ
fbem-6223	60	43	hand	hand	NOUN
fbem-6223	60	44	,	,	PUNCT
fbem-6223	60	45	according	accord	VERB
fbem-6223	60	46	to	to	ADP
fbem-6223	60	47	the	the	DET
fbem-6223	60	48	signal	signal	NOUN
fbem-6223	60	49	theory	theory	NOUN
fbem-6223	60	50	,	,	PUNCT
fbem-6223	60	51	the	the	DET
fbem-6223	60	52	vat	vat	NOUN
fbem-6223	60	53	rebate	rebate	NOUN
fbem-6223	60	54	policy	policy	NOUN
fbem-6223	60	55	is	be	AUX
fbem-6223	60	56	a	a	DET
fbem-6223	60	57	good	good	ADJ
fbem-6223	60	58	investment	investment	NOUN
fbem-6223	60	59	signal	signal	NOUN
fbem-6223	60	60	for	for	ADP
fbem-6223	60	61	the	the	DET
fbem-6223	60	62	financial	financial	ADJ
fbem-6223	60	63	market	market	NOUN
fbem-6223	60	64	investors	investor	NOUN
fbem-6223	60	65	,	,	PUNCT
fbem-6223	60	66	helping	help	VERB
fbem-6223	60	67	to	to	PART
fbem-6223	60	68	enhance	enhance	VERB
fbem-6223	60	69	the	the	DET
fbem-6223	60	70	recognition	recognition	NOUN
fbem-6223	60	71	of	of	ADP
fbem-6223	60	72	the	the	DET
fbem-6223	60	73	enterprise	enterprise	NOUN
fbem-6223	60	74	and	and	CCONJ
fbem-6223	60	75	innovative	innovative	ADJ
fbem-6223	60	76	projects	project	NOUN
fbem-6223	60	77	,	,	PUNCT
fbem-6223	60	78	reduce	reduce	VERB
fbem-6223	60	79	the	the	DET
fbem-6223	60	80	information	information	NOUN
fbem-6223	60	81	asymmetry	asymmetry	NOUN
fbem-6223	60	82	caused	cause	VERB
fbem-6223	60	83	by	by	ADP
fbem-6223	60	84	less	less	ADJ
fbem-6223	60	85	r	r	NOUN
fbem-6223	60	86	&	&	CCONJ
fbem-6223	60	87	d	d	PROPN
fbem-6223	60	88	information	information	NOUN
fbem-6223	60	89	disclosure	disclosure	NOUN
fbem-6223	60	90	,	,	PUNCT
fbem-6223	60	91	and	and	CCONJ
fbem-6223	60	92	alleviate	alleviate	VERB
fbem-6223	60	93	the	the	DET
fbem-6223	60	94	external	external	ADJ
fbem-6223	60	95	financing	financing	NOUN
fbem-6223	60	96	constraints	constraint	NOUN
fbem-6223	60	97	.	.	PUNCT
fbem-6223	61	1	enterprises	enterprise	NOUN
fbem-6223	61	2	need	need	VERB
fbem-6223	61	3	financial	financial	ADJ
fbem-6223	61	4	support	support	NOUN
fbem-6223	61	5	to	to	PART
fbem-6223	61	6	carry	carry	VERB
fbem-6223	61	7	out	out	ADP
fbem-6223	61	8	innovation	innovation	NOUN
fbem-6223	61	9	activities	activity	NOUN
fbem-6223	61	10	.	.	PUNCT
fbem-6223	62	1	in	in	ADP
fbem-6223	62	2	the	the	DET
fbem-6223	62	3	early	early	ADJ
fbem-6223	62	4	stage	stage	NOUN
fbem-6223	62	5	of	of	ADP
fbem-6223	62	6	research	research	NOUN
fbem-6223	62	7	and	and	CCONJ
fbem-6223	62	8	development	development	NOUN
fbem-6223	62	9	,	,	PUNCT
fbem-6223	62	10	enterprises	enterprise	NOUN
fbem-6223	62	11	need	need	VERB
fbem-6223	62	12	to	to	PART
fbem-6223	62	13	invest	invest	VERB
fbem-6223	62	14	a	a	DET
fbem-6223	62	15	lot	lot	NOUN
fbem-6223	62	16	of	of	ADP
fbem-6223	62	17	funds	fund	NOUN
fbem-6223	62	18	to	to	PART
fbem-6223	62	19	obtain	obtain	VERB
fbem-6223	62	20	the	the	DET
fbem-6223	62	21	research	research	NOUN
fbem-6223	62	22	and	and	CCONJ
fbem-6223	62	23	development	development	NOUN
fbem-6223	62	24	foundation	foundation	PROPN
fbem-6223	62	25	including	include	VERB
fbem-6223	62	26	equipment	equipment	NOUN
fbem-6223	62	27	,	,	PUNCT
fbem-6223	62	28	personnel	personnel	NOUN
fbem-6223	62	29	and	and	CCONJ
fbem-6223	62	30	materials	material	NOUN
fbem-6223	62	31	.	.	PUNCT
fbem-6223	63	1	in	in	ADP
fbem-6223	63	2	the	the	DET
fbem-6223	63	3	later	later	ADJ
fbem-6223	63	4	stage	stage	NOUN
fbem-6223	63	5	of	of	ADP
fbem-6223	63	6	research	research	NOUN
fbem-6223	63	7	and	and	CCONJ
fbem-6223	63	8	development	development	NOUN
fbem-6223	63	9	,	,	PUNCT
fbem-6223	63	10	funds	fund	NOUN
fbem-6223	63	11	are	be	AUX
fbem-6223	63	12	also	also	ADV
fbem-6223	63	13	needed	need	VERB
fbem-6223	63	14	to	to	PART
fbem-6223	63	15	transform	transform	VERB
fbem-6223	63	16	and	and	CCONJ
fbem-6223	63	17	promote	promote	VERB
fbem-6223	63	18	the	the	DET
fbem-6223	63	19	results	result	NOUN
fbem-6223	63	20	.	.	PUNCT
fbem-6223	64	1	it	it	PRON
fbem-6223	64	2	can	can	AUX
fbem-6223	64	3	be	be	AUX
fbem-6223	64	4	said	say	VERB
fbem-6223	64	5	that	that	SCONJ
fbem-6223	64	6	every	every	DET
fbem-6223	64	7	link	link	NOUN
fbem-6223	64	8	of	of	ADP
fbem-6223	64	9	research	research	NOUN
fbem-6223	64	10	and	and	CCONJ
fbem-6223	64	11	development	development	NOUN
fbem-6223	64	12	innovation	innovation	NOUN
fbem-6223	64	13	is	be	AUX
fbem-6223	64	14	inseparable	inseparable	ADJ
fbem-6223	64	15	from	from	ADP
fbem-6223	64	16	the	the	DET
fbem-6223	64	17	investment	investment	NOUN
fbem-6223	64	18	of	of	ADP
fbem-6223	64	19	capital	capital	NOUN
fbem-6223	64	20	.	.	PUNCT
fbem-6223	65	1	if	if	SCONJ
fbem-6223	65	2	the	the	DET
fbem-6223	65	3	capital	capital	NOUN
fbem-6223	65	4	is	be	AUX
fbem-6223	65	5	interrupted	interrupt	VERB
fbem-6223	65	6	,	,	PUNCT
fbem-6223	65	7	the	the	DET
fbem-6223	65	8	r	r	NOUN
fbem-6223	65	9	&	&	CCONJ
fbem-6223	65	10	d	d	NOUN
fbem-6223	65	11	activities	activity	NOUN
fbem-6223	65	12	will	will	AUX
fbem-6223	65	13	face	face	VERB
fbem-6223	65	14	the	the	DET
fbem-6223	65	15	risk	risk	NOUN
fbem-6223	65	16	of	of	ADP
fbem-6223	65	17	suspension	suspension	NOUN
fbem-6223	65	18	;	;	PUNCT
fbem-6223	65	19	the	the	DET
fbem-6223	65	20	termination	termination	NOUN
fbem-6223	65	21	of	of	ADP
fbem-6223	65	22	the	the	DET
fbem-6223	65	23	enterprise	enterprise	NOUN
fbem-6223	65	24	will	will	AUX
fbem-6223	65	25	suffer	suffer	VERB
fbem-6223	65	26	huge	huge	ADJ
fbem-6223	65	27	losses	loss	NOUN
fbem-6223	65	28	.	.	PUNCT
fbem-6223	66	1	in	in	ADP
fbem-6223	66	2	the	the	DET
fbem-6223	66	3	face	face	NOUN
fbem-6223	66	4	of	of	ADP
fbem-6223	66	5	capital	capital	NOUN
fbem-6223	66	6	pressure	pressure	NOUN
fbem-6223	66	7	,	,	PUNCT
fbem-6223	66	8	enterprises	enterprise	NOUN
fbem-6223	66	9	with	with	ADP
fbem-6223	66	10	strong	strong	ADJ
fbem-6223	66	11	financing	financing	NOUN
fbem-6223	66	12	constraints	constraint	NOUN
fbem-6223	66	13	will	will	AUX
fbem-6223	66	14	have	have	VERB
fbem-6223	66	15	low	low	ADJ
fbem-6223	66	16	willingness	willingness	NOUN
fbem-6223	66	17	and	and	CCONJ
fbem-6223	66	18	intensity	intensity	NOUN
fbem-6223	66	19	of	of	ADP
fbem-6223	66	20	innovation	innovation	NOUN
fbem-6223	66	21	investment	investment	NOUN
fbem-6223	66	22	.	.	PUNCT
fbem-6223	67	1	based	base	VERB
fbem-6223	67	2	on	on	ADP
fbem-6223	67	3	the	the	DET
fbem-6223	67	4	above	above	ADJ
fbem-6223	67	5	analysis	analysis	NOUN
fbem-6223	67	6	,	,	PUNCT
fbem-6223	67	7	the	the	DET
fbem-6223	67	8	vat	vat	NOUN
fbem-6223	67	9	rebate	rebate	NOUN
fbem-6223	67	10	policy	policy	NOUN
fbem-6223	67	11	will	will	AUX
fbem-6223	67	12	relieve	relieve	VERB
fbem-6223	67	13	the	the	DET
fbem-6223	67	14	internal	internal	ADJ
fbem-6223	67	15	and	and	CCONJ
fbem-6223	67	16	external	external	ADJ
fbem-6223	67	17	financing	financing	NOUN
fbem-6223	67	18	constraints	constraint	NOUN
fbem-6223	67	19	of	of	ADP
fbem-6223	67	20	enterprises	enterprise	NOUN
fbem-6223	67	21	to	to	ADP
fbem-6223	67	22	some	some	DET
fbem-6223	67	23	extent	extent	NOUN
fbem-6223	67	24	,	,	PUNCT
fbem-6223	67	25	and	and	CCONJ
fbem-6223	67	26	relieve	relieve	VERB
fbem-6223	67	27	the	the	DET
fbem-6223	67	28	financial	financial	ADJ
fbem-6223	67	29	pressure	pressure	NOUN
fbem-6223	67	30	of	of	ADP
fbem-6223	67	31	enterprises	enterprise	NOUN
fbem-6223	67	32	.	.	PUNCT
fbem-6223	68	1	based	base	VERB
fbem-6223	68	2	on	on	ADP
fbem-6223	68	3	this	this	PRON
fbem-6223	68	4	,	,	PUNCT
fbem-6223	68	5	this	this	DET
fbem-6223	68	6	paper	paper	NOUN
fbem-6223	68	7	proposes	propose	VERB
fbem-6223	68	8	the	the	DET
fbem-6223	68	9	hypothesis	hypothesis	NOUN
fbem-6223	68	10	that	that	SCONJ
fbem-6223	68	11	:	:	PUNCT
fbem-6223	68	12	h3	h3	VERB
fbem-6223	68	13	:	:	PUNCT
fbem-6223	68	14	after	after	ADP
fbem-6223	68	15	enjoying	enjoy	VERB
fbem-6223	68	16	the	the	DET
fbem-6223	68	17	vat	vat	NOUN
fbem-6223	68	18	rebate	rebate	NOUN
fbem-6223	68	19	policy	policy	NOUN
fbem-6223	68	20	,	,	PUNCT
fbem-6223	68	21	the	the	DET
fbem-6223	68	22	manufacturing	manufacturing	NOUN
fbem-6223	68	23	enterprises	enterprise	NOUN
fbem-6223	68	24	with	with	ADP
fbem-6223	68	25	strong	strong	ADJ
fbem-6223	68	26	financing	financing	NOUN
fbem-6223	68	27	constraints	constraint	NOUN
fbem-6223	68	28	will	will	AUX
fbem-6223	68	29	increase	increase	VERB
fbem-6223	68	30	their	their	PRON
fbem-6223	68	31	innovation	innovation	NOUN
fbem-6223	68	32	efforts	effort	NOUN
fbem-6223	68	33	.	.	PUNCT
fbem-6223	69	1	3	3	X
fbem-6223	69	2	.	.	X
fbem-6223	69	3	empirical	empirical	ADJ
fbem-6223	69	4	research	research	NOUN
fbem-6223	69	5	3.1	3.1	NUM
fbem-6223	69	6	.	.	PUNCT
fbem-6223	70	1	data	datum	NOUN
fbem-6223	70	2	sources	source	NOUN
fbem-6223	70	3	this	this	DET
fbem-6223	70	4	paper	paper	NOUN
fbem-6223	70	5	involves	involve	VERB
fbem-6223	70	6	the	the	DET
fbem-6223	70	7	financial	financial	ADJ
fbem-6223	70	8	data	datum	NOUN
fbem-6223	70	9	enterprise	enterprise	NOUN
fbem-6223	70	10	information	information	NOUN
fbem-6223	70	11	from	from	ADP
fbem-6223	70	12	the	the	DET
fbem-6223	70	13	tai'an	tai'an	PROPN
fbem-6223	70	14	database	database	NOUN
fbem-6223	70	15	csmr	csmr	NOUN
fbem-6223	70	16	and	and	CCONJ
fbem-6223	70	17	wind	wind	NOUN
fbem-6223	70	18	database	database	NOUN
fbem-6223	70	19	,	,	PUNCT
fbem-6223	70	20	selected	select	VERB
fbem-6223	70	21	from	from	ADP
fbem-6223	70	22	2007	2007	NUM
fbem-6223	70	23	to	to	ADP
fbem-6223	70	24	2021	2021	NUM
fbem-6223	70	25	a	a	DET
fbem-6223	70	26	-	-	PUNCT
fbem-6223	70	27	share	share	NOUN
fbem-6223	70	28	manufacturing	manufacturing	NOUN
fbem-6223	70	29	listed	list	VERB
fbem-6223	70	30	company	company	NOUN
fbem-6223	70	31	data	datum	NOUN
fbem-6223	70	32	as	as	ADP
fbem-6223	70	33	the	the	DET
fbem-6223	70	34	sample	sample	NOUN
fbem-6223	70	35	data	datum	NOUN
fbem-6223	70	36	,	,	PUNCT
fbem-6223	70	37	build	build	VERB
fbem-6223	70	38	panel	panel	NOUN
fbem-6223	70	39	data	datum	NOUN
fbem-6223	70	40	,	,	PUNCT
fbem-6223	70	41	released	release	VERB
fbem-6223	70	42	in	in	ADP
fbem-6223	70	43	2018	2018	NUM
fbem-6223	70	44	tax	tax	NOUN
fbem-6223	70	45	70	70	NUM
fbem-6223	70	46	file	file	NOUN
fbem-6223	70	47	as	as	ADP
fbem-6223	70	48	policy	policy	NOUN
fbem-6223	70	49	background	background	NOUN
fbem-6223	70	50	,	,	PUNCT
fbem-6223	70	51	according	accord	VERB
fbem-6223	70	52	to	to	ADP
fbem-6223	70	53	the	the	DET
fbem-6223	70	54	2018	2018	NUM
fbem-6223	70	55	return	return	NOUN
fbem-6223	70	56	vat	vat	NOUN
fbem-6223	70	57	final	final	ADJ
fbem-6223	70	58	refund	refund	NOUN
fbem-6223	70	59	industry	industry	NOUN
fbem-6223	70	60	directory	directory	NOUN
fbem-6223	70	61	selected	select	VERB
fbem-6223	70	62	12	12	NUM
fbem-6223	70	63	,	,	PUNCT
fbem-6223	70	64	manufacturing	manufacturing	NOUN
fbem-6223	70	65	,	,	PUNCT
fbem-6223	70	66	industry	industry	NOUN
fbem-6223	70	67	as	as	ADP
fbem-6223	70	68	a	a	DET
fbem-6223	70	69	research	research	NOUN
fbem-6223	70	70	object	object	NOUN
fbem-6223	70	71	,	,	PUNCT
fbem-6223	70	72	conform	conform	VERB
fbem-6223	70	73	to	to	ADP
fbem-6223	70	74	the	the	DET
fbem-6223	70	75	policy	policy	NOUN
fbem-6223	70	76	requirements	requirement	NOUN
fbem-6223	70	77	of	of	ADP
fbem-6223	70	78	manufacturing	manufacturing	NOUN
fbem-6223	70	79	enterprises	enterprise	NOUN
fbem-6223	70	80	for	for	ADP
fbem-6223	70	81	the	the	DET
fbem-6223	70	82	experimental	experimental	ADJ
fbem-6223	70	83	group	group	NOUN
fbem-6223	70	84	,	,	PUNCT
fbem-6223	70	85	does	do	AUX
fbem-6223	70	86	not	not	PART
fbem-6223	70	87	conform	conform	VERB
fbem-6223	70	88	to	to	ADP
fbem-6223	70	89	the	the	DET
fbem-6223	70	90	control	control	NOUN
fbem-6223	70	91	group	group	NOUN
fbem-6223	70	92	,	,	PUNCT
fbem-6223	70	93	a	a	DET
fbem-6223	70	94	total	total	NOUN
fbem-6223	70	95	of	of	ADP
fbem-6223	70	96	2430	2430	NUM
fbem-6223	70	97	manufacturing	manufacturing	NOUN
fbem-6223	70	98	enterprises	enterprise	NOUN
fbem-6223	70	99	.	.	PUNCT
fbem-6223	71	1	3.2	3.2	NUM
fbem-6223	71	2	.	.	PUNCT
fbem-6223	71	3	model	model	NOUN
fbem-6223	71	4	specification	specification	NOUN
fbem-6223	71	5	in	in	ADP
fbem-6223	71	6	order	order	NOUN
fbem-6223	71	7	to	to	PART
fbem-6223	71	8	study	study	VERB
fbem-6223	71	9	the	the	DET
fbem-6223	71	10	impact	impact	NOUN
fbem-6223	71	11	of	of	ADP
fbem-6223	71	12	vat	vat	NOUN
fbem-6223	71	13	rebate	rebate	NOUN
fbem-6223	71	14	policy	policy	NOUN
fbem-6223	71	15	on	on	ADP
fbem-6223	71	16	the	the	DET
fbem-6223	71	17	innovation	innovation	NOUN
fbem-6223	71	18	of	of	ADP
fbem-6223	71	19	manufacturing	manufacturing	NOUN
fbem-6223	71	20	enterprises	enterprise	NOUN
fbem-6223	71	21	,	,	PUNCT
fbem-6223	71	22	this	this	DET
fbem-6223	71	23	paper	paper	NOUN
fbem-6223	71	24	adopts	adopt	VERB
fbem-6223	71	25	the	the	DET
fbem-6223	71	26	two	two	NUM
fbem-6223	71	27	-	-	PUNCT
fbem-6223	71	28	way	way	NOUN
fbem-6223	71	29	fixed	fix	VERB
fbem-6223	71	30	dual	dual	ADJ
fbem-6223	71	31	difference	difference	NOUN
fbem-6223	71	32	model	model	NOUN
fbem-6223	71	33	,	,	PUNCT
fbem-6223	71	34	and	and	CCONJ
fbem-6223	71	35	referring	refer	VERB
fbem-6223	71	36	to	to	ADP
fbem-6223	71	37	the	the	DET
fbem-6223	71	38	article	article	NOUN
fbem-6223	71	39	of	of	ADP
fbem-6223	71	40	liu	liu	PROPN
fbem-6223	71	41	jinke	jinke	PROPN
fbem-6223	71	42	(	(	PUNCT
fbem-6223	71	43	2020	2020	NUM
fbem-6223	71	44	)	)	PUNCT
fbem-6223	71	45	,	,	PUNCT
fbem-6223	71	46	the	the	DET
fbem-6223	71	47	model	model	NOUN
fbem-6223	71	48	is	be	AUX
fbem-6223	71	49	constructed	construct	VERB
fbem-6223	71	50	as	as	SCONJ
fbem-6223	71	51	follows	follow	VERB
fbem-6223	71	52	:	:	PUNCT
fbem-6223	71	53	𝑅𝐷	𝑅𝐷	NOUN
fbem-6223	71	54	,	,	PUNCT
fbem-6223	71	55	𝛽	𝛽	PROPN
fbem-6223	71	56	𝛽	𝛽	PROPN
fbem-6223	71	57	𝑇𝑟𝑒𝑎𝑡	𝑇𝑟𝑒𝑎𝑡	PROPN
fbem-6223	71	58	∗	∗	VERB
fbem-6223	71	59	𝑃𝑜𝑙𝑖𝑐𝑦	𝑃𝑜𝑙𝑖𝑐𝑦	PROPN
fbem-6223	71	60	𝛽	𝛽	PROPN
fbem-6223	71	61	𝑅𝐷	𝑅𝐷	NOUN
fbem-6223	71	62	,	,	PUNCT
fbem-6223	71	63	𝛼	𝛼	PROPN
fbem-6223	71	64	𝐶𝑜𝑛𝑡𝑟𝑜𝑙𝑠	𝐶𝑜𝑛𝑡𝑟𝑜𝑙𝑠	PROPN
fbem-6223	71	65	,	,	PUNCT
fbem-6223	71	66	𝑢	𝑢	PROPN
fbem-6223	71	67	𝜀	𝜀	X
fbem-6223	71	68	,	,	PUNCT
fbem-6223	71	69	𝑅𝐷	𝑅𝐷	PROPN
fbem-6223	71	70	,	,	PUNCT
fbem-6223	71	71	the	the	DET
fbem-6223	71	72	explained	explain	VERB
fbem-6223	71	73	variable	variable	NOUN
fbem-6223	71	74	is	be	AUX
fbem-6223	71	75	,	,	PUNCT
fbem-6223	71	76	where	where	SCONJ
fbem-6223	71	77	i	i	PRON
fbem-6223	71	78	represents	represent	VERB
fbem-6223	71	79	the	the	DET
fbem-6223	71	80	year	year	NOUN
fbem-6223	71	81	,	,	PUNCT
fbem-6223	71	82	t	t	PROPN
fbem-6223	71	83	is	be	AUX
fbem-6223	71	84	the	the	DET
fbem-6223	71	85	year	year	NOUN
fbem-6223	71	86	,	,	PUNCT
fbem-6223	71	87	and	and	CCONJ
fbem-6223	71	88	represents	represent	VERB
fbem-6223	71	89	the	the	DET
fbem-6223	71	90	willingness	willingness	NOUN
fbem-6223	71	91	of	of	ADP
fbem-6223	71	92	manufacturing	manufacture	VERB
fbem-6223	71	93	related	relate	VERB
fbem-6223	71	94	enterprises	enterprise	NOUN
fbem-6223	71	95	i	i	PRON
fbem-6223	71	96	to	to	PART
fbem-6223	71	97	innovate	innovate	VERB
fbem-6223	71	98	in	in	ADP
fbem-6223	71	99	period	period	NOUN
fbem-6223	71	100	t	t	PROPN
fbem-6223	71	101	,	,	PUNCT
fbem-6223	71	102	which	which	PRON
fbem-6223	71	103	is	be	AUX
fbem-6223	71	104	represented	represent	VERB
fbem-6223	71	105	through	through	ADP
fbem-6223	71	106	r	r	NOUN
fbem-6223	71	107	&	&	CCONJ
fbem-6223	71	108	d	d	PROPN
fbem-6223	71	109	expenditure.𝑃𝑜𝑙𝑖𝑐𝑦	expenditure.𝑃𝑜𝑙𝑖𝑐𝑦	PROPN
fbem-6223	71	110	the	the	DET
fbem-6223	71	111	virtual	virtual	ADJ
fbem-6223	71	112	variable	variable	NOUN
fbem-6223	71	113	represents	represent	VERB
fbem-6223	71	114	the	the	DET
fbem-6223	71	115	vat	vat	NOUN
fbem-6223	71	116	rebate	rebate	NOUN
fbem-6223	71	117	policy	policy	NOUN
fbem-6223	71	118	,	,	PUNCT
fbem-6223	71	119	before	before	ADP
fbem-6223	71	120	2018	2018	NUM
fbem-6223	71	121	,	,	PUNCT
fbem-6223	71	122	=	=	NOUN
fbem-6223	71	123	0,2018	0,2018	NOUN
fbem-6223	71	124	and	and	CCONJ
fbem-6223	71	125	later	later	ADJ
fbem-6223	71	126	years	year	NOUN
fbem-6223	71	127	,	,	PUNCT
fbem-6223	71	128	=	=	NOUN
fbem-6223	71	129	1	1	NUM
fbem-6223	71	130	.	.	PUNCT
fbem-6223	72	1	𝑃𝑜𝑙𝑖𝑐𝑦	𝑃𝑜𝑙𝑖𝑐𝑦	PROPN
fbem-6223	72	2	𝑃𝑜𝑙𝑖𝑐𝑦	𝑃𝑜𝑙𝑖𝑐𝑦	PROPN
fbem-6223	72	3	𝑇𝑟𝑒𝑎𝑡	𝑇𝑟𝑒𝑎𝑡	PROPN
fbem-6223	72	4	representative	representative	VERB
fbem-6223	72	5	virtual	virtual	ADJ
fbem-6223	72	6	variables	variable	NOUN
fbem-6223	72	7	of	of	ADP
fbem-6223	72	8	enterprises	enterprise	NOUN
fbem-6223	72	9	,	,	PUNCT
fbem-6223	72	10	manufacturing	manufacturing	NOUN
fbem-6223	72	11	enterprises	enterprise	NOUN
fbem-6223	72	12	belonging	belong	VERB
fbem-6223	72	13	to	to	ADP
fbem-6223	72	14	the	the	DET
fbem-6223	72	15	2018	2018	NUM
fbem-6223	72	16	policy	policy	NOUN
fbem-6223	72	17	=	=	NOUN
fbem-6223	72	18	1	1	NUM
fbem-6223	72	19	,	,	PUNCT
fbem-6223	72	20	not	not	PART
fbem-6223	72	21	belonging	belong	VERB
fbem-6223	72	22	to	to	ADP
fbem-6223	72	23	the	the	DET
fbem-6223	72	24	scope	scope	NOUN
fbem-6223	72	25	of	of	ADP
fbem-6223	72	26	the	the	DET
fbem-6223	72	27	policy	policy	NOUN
fbem-6223	72	28	=	=	NOUN
fbem-6223	72	29	0.𝑇𝑟𝑒𝑎𝑡	0.𝑇𝑟𝑒𝑎𝑡	NOUN
fbem-6223	72	30	𝑇𝑟𝑒𝑎𝑡	𝑇𝑟𝑒𝑎𝑡	PROPN
fbem-6223	72	31	𝐶𝑜𝑛𝑡𝑟𝑜𝑙𝑠	𝐶𝑜𝑛𝑡𝑟𝑜𝑙𝑠	PROPN
fbem-6223	72	32	,	,	PUNCT
fbem-6223	72	33	𝑢	𝑢	PRON
fbem-6223	72	34	𝜀	𝜀	NOUN
fbem-6223	72	35	,	,	PUNCT
fbem-6223	72	36	is	be	AUX
fbem-6223	72	37	the	the	DET
fbem-6223	72	38	control	control	NOUN
fbem-6223	72	39	variable	variable	NOUN
fbem-6223	72	40	,	,	PUNCT
fbem-6223	72	41	is	be	AUX
fbem-6223	72	42	the	the	DET
fbem-6223	72	43	fixed	fix	VERB
fbem-6223	72	44	effect	effect	NOUN
fbem-6223	72	45	,	,	PUNCT
fbem-6223	72	46	is	be	AUX
fbem-6223	72	47	the	the	DET
fbem-6223	72	48	regression	regression	NOUN
fbem-6223	72	49	residual	residual	ADJ
fbem-6223	72	50	term	term	NOUN
fbem-6223	72	51	.	.	PUNCT
fbem-6223	73	1	3.3	3.3	NUM
fbem-6223	73	2	.	.	PUNCT
fbem-6223	74	1	variable	variable	ADJ
fbem-6223	74	2	selection	selection	NOUN
fbem-6223	74	3	the	the	DET
fbem-6223	74	4	existing	exist	VERB
fbem-6223	74	5	enterprise	enterprise	NOUN
fbem-6223	74	6	innovation	innovation	NOUN
fbem-6223	74	7	mainly	mainly	ADV
fbem-6223	74	8	includes	include	VERB
fbem-6223	74	9	the	the	DET
fbem-6223	74	10	following	follow	VERB
fbem-6223	74	11	three	three	NUM
fbem-6223	74	12	types	type	NOUN
fbem-6223	74	13	:	:	PUNCT
fbem-6223	74	14	1	1	X
fbem-6223	74	15	.	.	X
fbem-6223	74	16	potential	potential	ADJ
fbem-6223	74	17	technological	technological	ADJ
fbem-6223	74	18	innovation	innovation	NOUN
fbem-6223	74	19	resource	resource	NOUN
fbem-6223	74	20	indicators	indicator	NOUN
fbem-6223	74	21	,	,	PUNCT
fbem-6223	74	22	including	include	VERB
fbem-6223	74	23	enterprise	enterprise	NOUN
fbem-6223	74	24	engineering	engineering	NOUN
fbem-6223	74	25	and	and	CCONJ
fbem-6223	74	26	technical	technical	ADJ
fbem-6223	74	27	personnel	personnel	NOUN
fbem-6223	74	28	and	and	CCONJ
fbem-6223	74	29	industrial	industrial	ADJ
fbem-6223	74	30	added	add	VERB
fbem-6223	74	31	value	value	NOUN
fbem-6223	74	32	;	;	PUNCT
fbem-6223	74	33	2	2	X
fbem-6223	74	34	.	.	X
fbem-6223	74	35	technological	technological	ADJ
fbem-6223	74	36	innovation	innovation	NOUN
fbem-6223	74	37	activities	activity	NOUN
fbem-6223	74	38	,	,	PUNCT
fbem-6223	74	39	that	that	ADV
fbem-6223	74	40	is	is	ADV
fbem-6223	74	41	,	,	PUNCT
fbem-6223	74	42	research	research	NOUN
fbem-6223	74	43	&	&	CCONJ
fbem-6223	74	44	experiment	experiment	NOUN
fbem-6223	74	45	development	development	NOUN
fbem-6223	74	46	(	(	PUNCT
fbem-6223	74	47	r	r	NOUN
fbem-6223	74	48	&	&	CCONJ
fbem-6223	74	49	d	d	NOUN
fbem-6223	74	50	)	)	PUNCT
fbem-6223	74	51	activity	activity	NOUN
fbem-6223	74	52	input	input	NOUN
fbem-6223	74	53	;	;	PUNCT
fbem-6223	75	1	3	3	X
fbem-6223	75	2	.	.	X
fbem-6223	76	1	the	the	DET
fbem-6223	76	2	output	output	NOUN
fbem-6223	76	3	capacity	capacity	NOUN
fbem-6223	76	4	of	of	ADP
fbem-6223	76	5	technological	technological	ADJ
fbem-6223	76	6	innovation	innovation	NOUN
fbem-6223	76	7	,	,	PUNCT
fbem-6223	76	8	including	include	VERB
fbem-6223	76	9	the	the	DET
fbem-6223	76	10	number	number	NOUN
fbem-6223	76	11	of	of	ADP
fbem-6223	76	12	patent	patent	NOUN
fbem-6223	76	13	applications	application	NOUN
fbem-6223	76	14	.	.	PUNCT
fbem-6223	77	1	the	the	DET
fbem-6223	77	2	second	second	ADJ
fbem-6223	77	3	method	method	NOUN
fbem-6223	77	4	is	be	AUX
fbem-6223	77	5	the	the	DET
fbem-6223	77	6	common	common	ADJ
fbem-6223	77	7	practice	practice	NOUN
fbem-6223	77	8	of	of	ADP
fbem-6223	77	9	scholars	scholar	NOUN
fbem-6223	77	10	in	in	ADP
fbem-6223	77	11	recent	recent	ADJ
fbem-6223	77	12	years	year	NOUN
fbem-6223	77	13	.	.	PUNCT
fbem-6223	78	1	this	this	DET
fbem-6223	78	2	paper	paper	NOUN
fbem-6223	78	3	selects	select	VERB
fbem-6223	78	4	the	the	DET
fbem-6223	78	5	enterprise	enterprise	NOUN
fbem-6223	78	6	r	r	NOUN
fbem-6223	78	7	&	&	CCONJ
fbem-6223	78	8	d	d	NOUN
fbem-6223	78	9	investment	investment	NOUN
fbem-6223	78	10	as	as	ADP
fbem-6223	78	11	the	the	DET
fbem-6223	78	12	index	index	NOUN
fbem-6223	78	13	to	to	PART
fbem-6223	78	14	measure	measure	VERB
fbem-6223	78	15	enterprise	enterprise	NOUN
fbem-6223	78	16	innovation	innovation	NOUN
fbem-6223	78	17	,	,	PUNCT
fbem-6223	78	18	draws	draw	VERB
fbem-6223	78	19	on	on	ADP
fbem-6223	78	20	the	the	DET
fbem-6223	78	21	practice	practice	NOUN
fbem-6223	78	22	of	of	ADP
fbem-6223	78	23	zhou	zhou	PROPN
fbem-6223	78	24	keqing	keqing	PROPN
fbem-6223	78	25	(	(	PUNCT
fbem-6223	78	26	2012	2012	NUM
fbem-6223	78	27	)	)	PUNCT
fbem-6223	78	28	,	,	PUNCT
fbem-6223	78	29	and	and	CCONJ
fbem-6223	78	30	measures	measure	VERB
fbem-6223	78	31	the	the	DET
fbem-6223	78	32	investment	investment	NOUN
fbem-6223	78	33	of	of	ADP
fbem-6223	78	34	manufacturing	manufacturing	NOUN
fbem-6223	78	35	enterprises	enterprise	NOUN
fbem-6223	78	36	in	in	ADP
fbem-6223	78	37	innovation	innovation	NOUN
fbem-6223	78	38	activities	activity	NOUN
fbem-6223	78	39	by	by	ADP
fbem-6223	78	40	the	the	DET
fbem-6223	78	41	natural	natural	ADJ
fbem-6223	78	42	logarithm	logarithm	NOUN
fbem-6223	78	43	of	of	ADP
fbem-6223	78	44	r	r	NOUN
fbem-6223	78	45	&	&	CCONJ
fbem-6223	78	46	d	d	NOUN
fbem-6223	78	47	investment.𝑅𝐷	investment.𝑅𝐷	NOUN
fbem-6223	78	48	,	,	PUNCT
fbem-6223	78	49	control	control	NOUN
fbem-6223	78	50	variables	variable	NOUN
fbem-6223	78	51	:	:	PUNCT
fbem-6223	78	52	refer	refer	VERB
fbem-6223	78	53	to	to	ADP
fbem-6223	78	54	the	the	DET
fbem-6223	78	55	studies	study	NOUN
fbem-6223	78	56	of	of	ADP
fbem-6223	78	57	liu	liu	PROPN
fbem-6223	78	58	xing	xing	PROPN
fbem-6223	78	59	(	(	PUNCT
fbem-6223	78	60	2019	2019	NUM
fbem-6223	78	61	)	)	PUNCT
fbem-6223	78	62	and	and	CCONJ
fbem-6223	78	63	mao	mao	PROPN
fbem-6223	78	64	jie	jie	PROPN
fbem-6223	78	65	(	(	PUNCT
fbem-6223	78	66	2020	2020	NUM
fbem-6223	78	67	)	)	PUNCT
fbem-6223	78	68	,	,	PUNCT
fbem-6223	78	69	the	the	DET
fbem-6223	78	70	control	control	NOUN
fbem-6223	78	71	variables	variable	NOUN
fbem-6223	78	72	selected	select	VERB
fbem-6223	78	73	in	in	ADP
fbem-6223	78	74	this	this	DET
fbem-6223	78	75	paper	paper	NOUN
fbem-6223	78	76	mainly	mainly	ADV
fbem-6223	78	77	include	include	VERB
fbem-6223	78	78	(	(	PUNCT
fbem-6223	78	79	1	1	X
fbem-6223	78	80	)	)	PUNCT
fbem-6223	78	81	enterprise	enterprise	NOUN
fbem-6223	78	82	size	size	NOUN
fbem-6223	78	83	(	(	PUNCT
fbem-6223	78	84	size	size	NOUN
fbem-6223	78	85	)	)	PUNCT
fbem-6223	78	86	,	,	PUNCT
fbem-6223	78	87	using	use	VERB
fbem-6223	78	88	the	the	DET
fbem-6223	78	89	natural	natural	ADJ
fbem-6223	78	90	logarithm	logarithm	NOUN
fbem-6223	78	91	of	of	ADP
fbem-6223	78	92	the	the	DET
fbem-6223	78	93	year	year	NOUN
fbem-6223	78	94	-	-	PUNCT
fbem-6223	78	95	end	end	NOUN
fbem-6223	78	96	assets	asset	NOUN
fbem-6223	78	97	,	,	PUNCT
fbem-6223	78	98	larger	large	ADJ
fbem-6223	78	99	enterprises	enterprise	NOUN
fbem-6223	78	100	will	will	AUX
fbem-6223	78	101	have	have	VERB
fbem-6223	78	102	advantages	advantage	NOUN
fbem-6223	78	103	in	in	ADP
fbem-6223	78	104	production	production	NOUN
fbem-6223	78	105	and	and	CCONJ
fbem-6223	78	106	operation	operation	NOUN
fbem-6223	78	107	activities	activity	NOUN
fbem-6223	78	108	compared	compare	VERB
fbem-6223	78	109	with	with	ADP
fbem-6223	78	110	smaller	small	ADJ
fbem-6223	78	111	enterprises	enterprise	NOUN
fbem-6223	78	112	;	;	PUNCT
fbem-6223	78	113	(	(	PUNCT
fbem-6223	78	114	2	2	X
fbem-6223	78	115	)	)	PUNCT
fbem-6223	78	116	return	return	NOUN
fbem-6223	78	117	on	on	ADP
fbem-6223	78	118	total	total	ADJ
fbem-6223	78	119	assets	asset	NOUN
fbem-6223	78	120	(	(	PUNCT
fbem-6223	78	121	roa	roa	NOUN
fbem-6223	78	122	)	)	PUNCT
fbem-6223	78	123	,	,	PUNCT
fbem-6223	78	124	generally	generally	ADV
fbem-6223	78	125	,	,	PUNCT
fbem-6223	78	126	the	the	DET
fbem-6223	78	127	proportion	proportion	NOUN
fbem-6223	78	128	of	of	ADP
fbem-6223	78	129	net	net	ADJ
fbem-6223	78	130	income	income	NOUN
fbem-6223	78	131	on	on	ADP
fbem-6223	78	132	total	total	ADJ
fbem-6223	78	133	assets	asset	NOUN
fbem-6223	78	134	and	and	CCONJ
fbem-6223	78	135	total	total	ADJ
fbem-6223	78	136	assets	asset	NOUN
fbem-6223	78	137	,	,	PUNCT
fbem-6223	78	138	is	be	AUX
fbem-6223	78	139	the	the	DET
fbem-6223	78	140	internal	internal	ADJ
fbem-6223	78	141	basis	basis	NOUN
fbem-6223	78	142	of	of	ADP
fbem-6223	78	143	enterprise	enterprise	NOUN
fbem-6223	78	144	decisionmaking	decisionmake	VERB
fbem-6223	78	145	,	,	PUNCT
fbem-6223	78	146	it	it	PRON
fbem-6223	78	147	is	be	AUX
fbem-6223	78	148	a	a	DET
fbem-6223	78	149	financial	financial	ADJ
fbem-6223	78	150	indicator	indicator	NOUN
fbem-6223	78	151	of	of	ADP
fbem-6223	78	152	comprehensive	comprehensive	ADJ
fbem-6223	78	153	performance	performance	NOUN
fbem-6223	78	154	;	;	PUNCT
fbem-6223	78	155	(	(	PUNCT
fbem-6223	78	156	3	3	X
fbem-6223	78	157	)	)	PUNCT
fbem-6223	78	158	operating	operate	VERB
fbem-6223	78	159	revenue	revenue	NOUN
fbem-6223	78	160	growth	growth	NOUN
fbem-6223	78	161	rate	rate	NOUN
fbem-6223	78	162	(	(	PUNCT
fbem-6223	78	163	irr	irr	PROPN
fbem-6223	78	164	)	)	PUNCT
fbem-6223	78	165	,	,	PUNCT
fbem-6223	78	166	it	it	PRON
fbem-6223	78	167	is	be	AUX
fbem-6223	78	168	the	the	DET
fbem-6223	78	169	ratio	ratio	NOUN
fbem-6223	78	170	of	of	ADP
fbem-6223	78	171	the	the	DET
fbem-6223	78	172	added	add	VERB
fbem-6223	78	173	value	value	NOUN
fbem-6223	78	174	of	of	ADP
fbem-6223	78	175	the	the	DET
fbem-6223	78	176	operating	operate	VERB
fbem-6223	78	177	income	income	NOUN
fbem-6223	78	178	to	to	ADP
fbem-6223	78	179	the	the	DET
fbem-6223	78	180	previous	previous	ADJ
fbem-6223	78	181	year	year	NOUN
fbem-6223	78	182	,	,	PUNCT
fbem-6223	78	183	represents	represent	VERB
fbem-6223	78	184	the	the	DET
fbem-6223	78	185	revenue	revenue	NOUN
fbem-6223	78	186	situation	situation	NOUN
fbem-6223	78	187	of	of	ADP
fbem-6223	78	188	the	the	DET
fbem-6223	78	189	enterprise	enterprise	NOUN
fbem-6223	78	190	,	,	PUNCT
fbem-6223	78	191	it	it	PRON
fbem-6223	78	192	is	be	AUX
fbem-6223	78	193	also	also	ADV
fbem-6223	78	194	the	the	DET
fbem-6223	78	195	most	most	ADV
fbem-6223	78	196	important	important	ADJ
fbem-6223	78	197	financial	financial	ADJ
fbem-6223	78	198	indicator	indicator	NOUN
fbem-6223	78	199	reflecting	reflect	VERB
fbem-6223	78	200	the	the	DET
fbem-6223	78	201	progress	progress	NOUN
fbem-6223	78	202	of	of	ADP
fbem-6223	78	203	the	the	DET
fbem-6223	78	204	enterprise	enterprise	NOUN
fbem-6223	78	205	's	's	PART
fbem-6223	78	206	main	main	ADJ
fbem-6223	78	207	business	business	NOUN
fbem-6223	78	208	;	;	PUNCT
fbem-6223	78	209	(	(	PUNCT
fbem-6223	78	210	4	4	X
fbem-6223	78	211	)	)	PUNCT
fbem-6223	78	212	asset	asset	NOUN
fbem-6223	78	213	-	-	PUNCT
fbem-6223	78	214	liability	liability	NOUN
fbem-6223	78	215	ratio	ratio	NOUN
fbem-6223	78	216	(	(	PUNCT
fbem-6223	78	217	lev	lev	NOUN
fbem-6223	78	218	)	)	PUNCT
fbem-6223	78	219	,	,	PUNCT
fbem-6223	78	220	total	total	ADJ
fbem-6223	78	221	ending	end	VERB
fbem-6223	78	222	liabilities	liability	NOUN
fbem-6223	78	223	/	/	SYM
fbem-6223	78	224	total	total	ADJ
fbem-6223	78	225	assets	asset	NOUN
fbem-6223	78	226	,	,	PUNCT
fbem-6223	78	227	the	the	DET
fbem-6223	78	228	asset	asset	NOUN
fbem-6223	78	229	-	-	PUNCT
fbem-6223	78	230	liability	liability	NOUN
fbem-6223	78	231	ratio	ratio	NOUN
fbem-6223	78	232	is	be	AUX
fbem-6223	78	233	a	a	DET
fbem-6223	78	234	financial	financial	ADJ
fbem-6223	78	235	indicator	indicator	NOUN
fbem-6223	78	236	that	that	SCONJ
fbem-6223	78	237	both	both	DET
fbem-6223	78	238	investors	investor	NOUN
fbem-6223	78	239	and	and	CCONJ
fbem-6223	78	240	shareholders	shareholder	NOUN
fbem-6223	78	241	are	be	AUX
fbem-6223	78	242	very	very	ADV
fbem-6223	78	243	concerned	concerned	ADJ
fbem-6223	78	244	about	about	ADP
fbem-6223	78	245	,	,	PUNCT
fbem-6223	78	246	for	for	ADP
fbem-6223	78	247	the	the	DET
fbem-6223	78	248	investors	investor	NOUN
fbem-6223	78	249	,	,	PUNCT
fbem-6223	78	250	a	a	DET
fbem-6223	78	251	high	high	ADJ
fbem-6223	78	252	asset	asset	NOUN
fbem-6223	78	253	-	-	PUNCT
fbem-6223	78	254	liability	liability	NOUN
fbem-6223	78	255	ratio	ratio	NOUN
fbem-6223	78	256	means	mean	VERB
fbem-6223	78	257	that	that	SCONJ
fbem-6223	78	258	the	the	DET
fbem-6223	78	259	investment	investment	NOUN
fbem-6223	78	260	will	will	AUX
fbem-6223	78	261	take	take	VERB
fbem-6223	78	262	most	most	ADJ
fbem-6223	78	263	of	of	ADP
fbem-6223	78	264	the	the	DET
fbem-6223	78	265	risk	risk	NOUN
fbem-6223	78	266	.	.	PUNCT
fbem-6223	79	1	the	the	DET
fbem-6223	79	2	shareholders	shareholder	NOUN
fbem-6223	79	3	hope	hope	VERB
fbem-6223	79	4	to	to	PART
fbem-6223	79	5	borrow	borrow	VERB
fbem-6223	79	6	money	money	NOUN
fbem-6223	79	7	to	to	PART
fbem-6223	79	8	operate	operate	VERB
fbem-6223	79	9	,	,	PUNCT
fbem-6223	79	10	with	with	ADP
fbem-6223	79	11	their	their	PRON
fbem-6223	79	12	own	own	ADJ
fbem-6223	79	13	limited	limited	ADJ
fbem-6223	79	14	capital	capital	NOUN
fbem-6223	79	15	to	to	PART
fbem-6223	79	16	obtain	obtain	VERB
fbem-6223	79	17	the	the	DET
fbem-6223	79	18	leverage	leverage	NOUN
fbem-6223	79	19	benefits	benefit	NOUN
fbem-6223	79	20	of	of	ADP
fbem-6223	79	21	the	the	DET
fbem-6223	79	22	debt	debt	NOUN
fbem-6223	79	23	operation.(5	operation.(5	PROPN
fbem-6223	79	24	)	)	PUNCT
fbem-6223	79	25	the	the	DET
fbem-6223	79	26	shareholding	shareholding	NOUN
fbem-6223	79	27	ratio	ratio	NOUN
fbem-6223	79	28	of	of	ADP
fbem-6223	79	29	the	the	DET
fbem-6223	79	30	top	top	ADJ
fbem-6223	79	31	ten	ten	NUM
fbem-6223	79	32	shareholders	shareholder	NOUN
fbem-6223	79	33	(	(	PUNCT
fbem-6223	79	34	shrcs4	shrcs4	NOUN
fbem-6223	79	35	)	)	PUNCT
fbem-6223	79	36	is	be	AUX
fbem-6223	79	37	the	the	DET
fbem-6223	79	38	representative	representative	ADJ
fbem-6223	79	39	amount	amount	NOUN
fbem-6223	79	40	of	of	ADP
fbem-6223	79	41	equity	equity	NOUN
fbem-6223	79	42	concentration	concentration	NOUN
fbem-6223	79	43	degree	degree	NOUN
fbem-6223	79	44	.	.	PUNCT
fbem-6223	80	1	variables	variable	NOUN
fbem-6223	80	2	were	be	AUX
fbem-6223	80	3	defined	define	VERB
fbem-6223	80	4	as	as	SCONJ
fbem-6223	80	5	described	describe	VERB
fbem-6223	80	6	in	in	ADP
fbem-6223	80	7	table	table	NOUN
fbem-6223	80	8	table	table	NOUN
fbem-6223	80	9	1	1	NUM
fbem-6223	80	10	.	.	X
fbem-6223	80	11	3.4	3.4	NUM
fbem-6223	80	12	.	.	PUNCT
fbem-6223	81	1	analysis	analysis	NOUN
fbem-6223	81	2	of	of	ADP
fbem-6223	81	3	the	the	DET
fbem-6223	81	4	regression	regression	NOUN
fbem-6223	81	5	results	result	NOUN
fbem-6223	81	6	table	table	NOUN
fbem-6223	81	7	2	2	NUM
fbem-6223	81	8	shows	show	VERB
fbem-6223	81	9	the	the	DET
fbem-6223	81	10	benchmark	benchmark	NOUN
fbem-6223	81	11	regression	regression	NOUN
fbem-6223	81	12	results	result	NOUN
fbem-6223	81	13	of	of	ADP
fbem-6223	81	14	this	this	DET
fbem-6223	81	15	paper	paper	NOUN
fbem-6223	81	16	,	,	PUNCT
fbem-6223	81	17	indicating	indicate	VERB
fbem-6223	81	18	the	the	DET
fbem-6223	81	19	impact	impact	NOUN
fbem-6223	81	20	of	of	ADP
fbem-6223	81	21	the	the	DET
fbem-6223	81	22	2018	2018	NUM
fbem-6223	81	23	policy	policy	NOUN
fbem-6223	81	24	on	on	ADP
fbem-6223	81	25	the	the	DET
fbem-6223	81	26	innovation	innovation	NOUN
fbem-6223	81	27	ability	ability	NOUN
fbem-6223	81	28	of	of	ADP
fbem-6223	81	29	enterprises	enterprise	NOUN
fbem-6223	81	30	in	in	ADP
fbem-6223	81	31	the	the	DET
fbem-6223	81	32	manufacturing	manufacturing	NOUN
fbem-6223	81	33	industry	industry	NOUN
fbem-6223	81	34	complying	comply	VERB
fbem-6223	81	35	with	with	ADP
fbem-6223	81	36	the	the	DET
fbem-6223	81	37	relevant	relevant	ADJ
fbem-6223	81	38	regulations	regulation	NOUN
fbem-6223	81	39	.	.	PUNCT
fbem-6223	82	1	to	to	PART
fbem-6223	82	2	enhance	enhance	VERB
fbem-6223	82	3	the	the	DET
fbem-6223	82	4	robustness	robustness	NOUN
fbem-6223	82	5	of	of	ADP
fbem-6223	82	6	the	the	DET
fbem-6223	82	7	results	result	NOUN
fbem-6223	82	8	,	,	PUNCT
fbem-6223	82	9	the	the	DET
fbem-6223	82	10	regression	regression	NOUN
fbem-6223	82	11	results	result	VERB
fbem-6223	82	12	control	control	VERB
fbem-6223	82	13	for	for	ADP
fbem-6223	82	14	the	the	DET
fbem-6223	82	15	252	252	NUM
fbem-6223	82	16	fixed	fix	VERB
fbem-6223	82	17	effect	effect	NOUN
fbem-6223	82	18	,	,	PUNCT
fbem-6223	82	19	the	the	DET
fbem-6223	82	20	first	first	ADJ
fbem-6223	82	21	column	column	NOUN
fbem-6223	82	22	is	be	AUX
fbem-6223	82	23	the	the	DET
fbem-6223	82	24	result	result	NOUN
fbem-6223	82	25	without	without	ADP
fbem-6223	82	26	the	the	DET
fbem-6223	82	27	control	control	NOUN
fbem-6223	82	28	variable	variable	NOUN
fbem-6223	82	29	,	,	PUNCT
fbem-6223	82	30	and	and	CCONJ
fbem-6223	82	31	the	the	DET
fbem-6223	82	32	second	second	ADJ
fbem-6223	82	33	column	column	NOUN
fbem-6223	82	34	is	be	AUX
fbem-6223	82	35	the	the	DET
fbem-6223	82	36	regression	regression	NOUN
fbem-6223	82	37	results	result	NOUN
fbem-6223	82	38	with	with	ADP
fbem-6223	82	39	the	the	DET
fbem-6223	82	40	control	control	NOUN
fbem-6223	82	41	variable	variable	NOUN
fbem-6223	82	42	.	.	PUNCT
fbem-6223	83	1	the	the	DET
fbem-6223	83	2	core	core	NOUN
fbem-6223	83	3	explanatory	explanatory	ADJ
fbem-6223	83	4	variables	variable	NOUN
fbem-6223	83	5	of	of	ADP
fbem-6223	83	6	this	this	DET
fbem-6223	83	7	paper	paper	NOUN
fbem-6223	83	8	are	be	AUX
fbem-6223	83	9	significant	significant	ADJ
fbem-6223	83	10	in	in	ADP
fbem-6223	83	11	the	the	DET
fbem-6223	83	12	regression	regression	NOUN
fbem-6223	83	13	,	,	PUNCT
fbem-6223	83	14	the	the	DET
fbem-6223	83	15	first	first	ADJ
fbem-6223	83	16	column	column	NOUN
fbem-6223	83	17	is	be	AUX
fbem-6223	83	18	1	1	NUM
fbem-6223	83	19	%	%	NOUN
fbem-6223	83	20	level	level	NOUN
fbem-6223	83	21	,	,	PUNCT
fbem-6223	83	22	the	the	DET
fbem-6223	83	23	second	second	ADJ
fbem-6223	83	24	as	as	ADP
fbem-6223	83	25	the	the	DET
fbem-6223	83	26	level	level	NOUN
fbem-6223	83	27	of	of	ADP
fbem-6223	83	28	5	5	NUM
fbem-6223	83	29	%	%	NOUN
fbem-6223	83	30	significant	significant	ADJ
fbem-6223	83	31	,	,	PUNCT
fbem-6223	83	32	shows	show	VERB
fbem-6223	83	33	that	that	SCONJ
fbem-6223	83	34	manufacturing	manufacturing	NOUN
fbem-6223	83	35	enterprises	enterprise	NOUN
fbem-6223	83	36	in	in	ADP
fbem-6223	83	37	the	the	DET
fbem-6223	83	38	scope	scope	NOUN
fbem-6223	83	39	of	of	ADP
fbem-6223	83	40	the	the	DET
fbem-6223	83	41	policy	policy	NOUN
fbem-6223	83	42	implementation	implementation	NOUN
fbem-6223	83	43	increased	increase	VERB
fbem-6223	83	44	the	the	DET
fbem-6223	83	45	innovation	innovation	NOUN
fbem-6223	83	46	investment	investment	NOUN
fbem-6223	83	47	,	,	PUNCT
fbem-6223	83	48	the	the	DET
fbem-6223	83	49	result	result	NOUN
fbem-6223	83	50	of	of	ADP
fbem-6223	83	51	the	the	DET
fbem-6223	83	52	regression	regression	NOUN
fbem-6223	83	53	well	well	ADV
fbem-6223	83	54	illustrates	illustrate	VERB
fbem-6223	83	55	the	the	DET
fbem-6223	83	56	hypothesis	hypothesis	NOUN
fbem-6223	83	57	h1	h1	NOUN
fbem-6223	83	58	:	:	PUNCT
fbem-6223	83	59	vat	vat	NOUN
fbem-6223	83	60	tax	tax	NOUN
fbem-6223	83	61	rebate	rebate	NOUN
fbem-6223	83	62	policy	policy	NOUN
fbem-6223	83	63	to	to	PART
fbem-6223	83	64	promote	promote	VERB
fbem-6223	83	65	the	the	DET
fbem-6223	83	66	innovation	innovation	NOUN
fbem-6223	83	67	of	of	ADP
fbem-6223	83	68	manufacturing	manufacturing	NOUN
fbem-6223	83	69	enterprises	enterprise	NOUN
fbem-6223	83	70	.	.	PUNCT
fbem-6223	84	1	table	table	NOUN
fbem-6223	84	2	1	1	NUM
fbem-6223	84	3	.	.	PUNCT
fbem-6223	85	1	the	the	DET
fbem-6223	85	2	regression	regression	NOUN
fbem-6223	85	3	analysis	analysis	NOUN
fbem-6223	85	4	(	(	PUNCT
fbem-6223	85	5	1	1	NUM
fbem-6223	85	6	)	)	PUNCT
fbem-6223	85	7	(	(	PUNCT
fbem-6223	85	8	2	2	X
fbem-6223	85	9	)	)	PUNCT
fbem-6223	85	10	variables	variable	NOUN
fbem-6223	85	11	rd	rd	PROPN
fbem-6223	85	12	rd	rd	PROPN
fbem-6223	85	13	treat	treat	NOUN
fbem-6223	85	14	×policy	×policy	NOUN
fbem-6223	85	15	0.142	0.142	PRON
fbem-6223	85	16	*	*	PUNCT
fbem-6223	85	17	*	*	PUNCT
fbem-6223	85	18	*	*	PUNCT
fbem-6223	85	19	0.0552	0.0552	NUM
fbem-6223	85	20	*	*	PUNCT
fbem-6223	85	21	*	*	PUNCT
fbem-6223	85	22	(	(	PUNCT
fbem-6223	85	23	0.0258	0.0258	NUM
fbem-6223	85	24	)	)	PUNCT
fbem-6223	85	25	(	(	PUNCT
fbem-6223	85	26	0.0235	0.0235	NUM
fbem-6223	85	27	)	)	PUNCT
fbem-6223	85	28	controlled	control	VERB
fbem-6223	85	29	variable	variable	NOUN
fbem-6223	85	30	deny	deny	VERB
fbem-6223	85	31	yes	yes	INTJ
fbem-6223	85	32	constant	constant	ADJ
fbem-6223	85	33	17.88	17.88	NUM
fbem-6223	85	34	*	*	NOUN
fbem-6223	85	35	*	*	PUNCT
fbem-6223	85	36	*	*	PUNCT
fbem-6223	85	37	-0.114	-0.114	PUNCT
fbem-6223	85	38	(	(	PUNCT
fbem-6223	85	39	0.0101	0.0101	NUM
fbem-6223	85	40	)	)	PUNCT
fbem-6223	85	41	(	(	PUNCT
fbem-6223	85	42	0.376	0.376	NOUN
fbem-6223	85	43	)	)	PUNCT
fbem-6223	85	44	firm	firm	NOUN
fbem-6223	86	1	fe	fe	PROPN
fbem-6223	86	2	year	year	NOUN
fbem-6223	86	3	fe	fe	INTJ
fbem-6223	87	1	yes	yes	INTJ
fbem-6223	87	2	yes	yes	INTJ
fbem-6223	88	1	yes	yes	INTJ
fbem-6223	89	1	yes	yes	INTJ
fbem-6223	89	2	observations	observation	NOUN
fbem-6223	89	3	18,983	18,983	NUM
fbem-6223	89	4	18,983	18,983	NUM
fbem-6223	89	5	note	note	NOUN
fbem-6223	89	6	:	:	PUNCT
fbem-6223	89	7	standard	standard	ADJ
fbem-6223	89	8	deviation	deviation	NOUN
fbem-6223	89	9	in	in	ADP
fbem-6223	89	10	parentheses	parenthesis	NOUN
fbem-6223	89	11	,	,	PUNCT
fbem-6223	89	12	*	*	PUNCT
fbem-6223	89	13	*	*	PUNCT
fbem-6223	89	14	*	*	PUNCT
fbem-6223	89	15	indicates	indicate	VERB
fbem-6223	89	16	coefficient	coefficient	NOUN
fbem-6223	89	17	significant	significant	ADJ
fbem-6223	89	18	at	at	ADP
fbem-6223	89	19	the	the	DET
fbem-6223	89	20	1	1	NUM
fbem-6223	89	21	%	%	NOUN
fbem-6223	89	22	level	level	NOUN
fbem-6223	89	23	,	,	PUNCT
fbem-6223	89	24	*	*	PUNCT
fbem-6223	89	25	*	*	PUNCT
fbem-6223	89	26	significant	significant	ADJ
fbem-6223	89	27	at	at	ADP
fbem-6223	89	28	the	the	DET
fbem-6223	89	29	5	5	NUM
fbem-6223	89	30	%	%	NOUN
fbem-6223	89	31	level	level	NOUN
fbem-6223	89	32	,	,	PUNCT
fbem-6223	89	33	*	*	PUNCT
fbem-6223	89	34	significant	significant	ADJ
fbem-6223	89	35	at	at	ADP
fbem-6223	89	36	the	the	DET
fbem-6223	89	37	10	10	NUM
fbem-6223	89	38	%	%	NOUN
fbem-6223	89	39	level	level	NOUN
fbem-6223	89	40	.	.	PUNCT
fbem-6223	90	1	3.5	3.5	NUM
fbem-6223	90	2	.	.	PUNCT
fbem-6223	91	1	robustness	robustness	NOUN
fbem-6223	91	2	test	test	NOUN
fbem-6223	91	3	3.5.1	3.5.1	NUM
fbem-6223	91	4	.	.	PUNCT
fbem-6223	92	1	parallel	parallel	ADJ
fbem-6223	92	2	trend	trend	NOUN
fbem-6223	92	3	test	test	NOUN
fbem-6223	92	4	the	the	DET
fbem-6223	92	5	premise	premise	NOUN
fbem-6223	92	6	of	of	ADP
fbem-6223	92	7	the	the	DET
fbem-6223	92	8	dual	dual	ADJ
fbem-6223	92	9	difference	difference	NOUN
fbem-6223	92	10	model	model	NOUN
fbem-6223	92	11	has	have	VERB
fbem-6223	92	12	the	the	DET
fbem-6223	92	13	same	same	ADJ
fbem-6223	92	14	trend	trend	NOUN
fbem-6223	92	15	.	.	PUNCT
fbem-6223	93	1	before	before	ADP
fbem-6223	93	2	the	the	DET
fbem-6223	93	3	implementation	implementation	NOUN
fbem-6223	93	4	of	of	ADP
fbem-6223	93	5	the	the	DET
fbem-6223	93	6	vat	vat	NOUN
fbem-6223	93	7	rebate	rebate	NOUN
fbem-6223	93	8	policy	policy	NOUN
fbem-6223	93	9	,	,	PUNCT
fbem-6223	93	10	the	the	DET
fbem-6223	93	11	manufacturing	manufacturing	NOUN
fbem-6223	93	12	enterprises	enterprise	NOUN
fbem-6223	93	13	applicable	applicable	ADJ
fbem-6223	93	14	to	to	ADP
fbem-6223	93	15	the	the	DET
fbem-6223	93	16	vat	vat	NOUN
fbem-6223	93	17	rebate	rebate	NOUN
fbem-6223	93	18	policy	policy	NOUN
fbem-6223	93	19	have	have	VERB
fbem-6223	93	20	the	the	DET
fbem-6223	93	21	same	same	ADJ
fbem-6223	93	22	decision	decision	NOUN
fbem-6223	93	23	-	-	PUNCT
fbem-6223	93	24	making	make	VERB
fbem-6223	93	25	trend	trend	NOUN
fbem-6223	93	26	as	as	ADP
fbem-6223	93	27	the	the	DET
fbem-6223	93	28	control	control	NOUN
fbem-6223	93	29	group	group	NOUN
fbem-6223	93	30	.	.	PUNCT
fbem-6223	94	1	after	after	ADP
fbem-6223	94	2	the	the	DET
fbem-6223	94	3	influence	influence	NOUN
fbem-6223	94	4	of	of	ADP
fbem-6223	94	5	the	the	DET
fbem-6223	94	6	policy	policy	NOUN
fbem-6223	94	7	,	,	PUNCT
fbem-6223	94	8	the	the	DET
fbem-6223	94	9	experimental	experimental	ADJ
fbem-6223	94	10	team	team	NOUN
fbem-6223	94	11	began	begin	VERB
fbem-6223	94	12	to	to	PART
fbem-6223	94	13	increase	increase	VERB
fbem-6223	94	14	the	the	DET
fbem-6223	94	15	r	r	NOUN
fbem-6223	94	16	&	&	CCONJ
fbem-6223	94	17	d	d	NOUN
fbem-6223	94	18	investment	investment	NOUN
fbem-6223	94	19	in	in	ADP
fbem-6223	94	20	the	the	DET
fbem-6223	94	21	enterprises	enterprise	NOUN
fbem-6223	94	22	and	and	CCONJ
fbem-6223	94	23	were	be	AUX
fbem-6223	94	24	more	more	ADV
fbem-6223	94	25	willing	willing	ADJ
fbem-6223	94	26	to	to	PART
fbem-6223	94	27	innovate	innovate	VERB
fbem-6223	94	28	.	.	PUNCT
fbem-6223	95	1	however	however	ADV
fbem-6223	95	2	,	,	PUNCT
fbem-6223	95	3	the	the	DET
fbem-6223	95	4	development	development	NOUN
fbem-6223	95	5	trend	trend	NOUN
fbem-6223	95	6	of	of	ADP
fbem-6223	95	7	the	the	DET
fbem-6223	95	8	control	control	PROPN
fbem-6223	95	9	group	group	NOUN
fbem-6223	95	10	sample	sample	NOUN
fbem-6223	95	11	enterprises	enterprise	NOUN
fbem-6223	95	12	is	be	AUX
fbem-6223	95	13	not	not	PART
fbem-6223	95	14	impacted	impact	VERB
fbem-6223	95	15	by	by	ADP
fbem-6223	95	16	the	the	DET
fbem-6223	95	17	policy	policy	NOUN
fbem-6223	95	18	,	,	PUNCT
fbem-6223	95	19	and	and	CCONJ
fbem-6223	95	20	the	the	DET
fbem-6223	95	21	original	original	ADJ
fbem-6223	95	22	trend	trend	NOUN
fbem-6223	95	23	should	should	AUX
fbem-6223	95	24	be	be	AUX
fbem-6223	95	25	maintained	maintain	VERB
fbem-6223	95	26	.	.	PUNCT
fbem-6223	96	1	in	in	ADP
fbem-6223	96	2	order	order	NOUN
fbem-6223	96	3	to	to	PART
fbem-6223	96	4	test	test	VERB
fbem-6223	96	5	this	this	DET
fbem-6223	96	6	hypothesis	hypothesis	NOUN
fbem-6223	96	7	and	and	CCONJ
fbem-6223	96	8	ensure	ensure	VERB
fbem-6223	96	9	the	the	DET
fbem-6223	96	10	robustness	robustness	NOUN
fbem-6223	96	11	of	of	ADP
fbem-6223	96	12	the	the	DET
fbem-6223	96	13	regression	regression	NOUN
fbem-6223	96	14	results	result	NOUN
fbem-6223	96	15	,	,	PUNCT
fbem-6223	96	16	the	the	DET
fbem-6223	96	17	original	original	ADJ
fbem-6223	96	18	model	model	NOUN
fbem-6223	96	19	was	be	AUX
fbem-6223	96	20	modified	modify	VERB
fbem-6223	96	21	to	to	PART
fbem-6223	96	22	replace	replace	VERB
fbem-6223	96	23	the	the	DET
fbem-6223	96	24	core	core	NOUN
fbem-6223	96	25	variables	variable	NOUN
fbem-6223	96	26	with	with	ADP
fbem-6223	96	27	the	the	DET
fbem-6223	96	28	interaction	interaction	NOUN
fbem-6223	96	29	terms	term	NOUN
fbem-6223	96	30	between	between	ADP
fbem-6223	96	31	industry	industry	NOUN
fbem-6223	96	32	dummy	dummy	ADJ
fbem-6223	96	33	variables	variable	NOUN
fbem-6223	96	34	and	and	CCONJ
fbem-6223	96	35	time	time	NOUN
fbem-6223	96	36	dummy	dummy	ADJ
fbem-6223	96	37	variables	variable	NOUN
fbem-6223	96	38	before	before	ADV
fbem-6223	96	39	and	and	CCONJ
fbem-6223	96	40	after	after	ADP
fbem-6223	96	41	the	the	DET
fbem-6223	96	42	implementation	implementation	NOUN
fbem-6223	96	43	of	of	ADP
fbem-6223	96	44	the	the	DET
fbem-6223	96	45	vat	vat	NOUN
fbem-6223	96	46	rebate	rebate	NOUN
fbem-6223	96	47	policy	policy	NOUN
fbem-6223	96	48	.	.	PUNCT
fbem-6223	97	1	figure	figure	NOUN
fbem-6223	97	2	1	1	NUM
fbem-6223	97	3	shows	show	VERB
fbem-6223	97	4	the	the	DET
fbem-6223	97	5	results	result	NOUN
fbem-6223	97	6	after	after	ADP
fbem-6223	97	7	the	the	DET
fbem-6223	97	8	parallel	parallel	ADJ
fbem-6223	97	9	trend	trend	NOUN
fbem-6223	97	10	test	test	NOUN
fbem-6223	97	11	,	,	PUNCT
fbem-6223	97	12	where	where	SCONJ
fbem-6223	97	13	the	the	DET
fbem-6223	97	14	horizontal	horizontal	ADJ
fbem-6223	97	15	axis	axis	NOUN
fbem-6223	97	16	indicates	indicate	VERB
fbem-6223	97	17	the	the	DET
fbem-6223	97	18	number	number	NOUN
fbem-6223	97	19	of	of	ADP
fbem-6223	97	20	years	year	NOUN
fbem-6223	97	21	before	before	ADP
fbem-6223	97	22	and	and	CCONJ
fbem-6223	97	23	after	after	ADP
fbem-6223	97	24	the	the	DET
fbem-6223	97	25	policy	policy	NOUN
fbem-6223	97	26	implementation	implementation	NOUN
fbem-6223	97	27	,	,	PUNCT
fbem-6223	97	28	and	and	CCONJ
fbem-6223	97	29	the	the	DET
fbem-6223	97	30	vertical	vertical	ADJ
fbem-6223	97	31	axis	axis	NOUN
fbem-6223	97	32	shows	show	VERB
fbem-6223	97	33	the	the	DET
fbem-6223	97	34	changes	change	NOUN
fbem-6223	97	35	in	in	ADP
fbem-6223	97	36	the	the	DET
fbem-6223	97	37	innovation	innovation	NOUN
fbem-6223	97	38	of	of	ADP
fbem-6223	97	39	the	the	DET
fbem-6223	97	40	sample	sample	NOUN
fbem-6223	97	41	enterprises	enterprise	NOUN
fbem-6223	97	42	.	.	PUNCT
fbem-6223	98	1	with	with	ADP
fbem-6223	98	2	2018	2018	NUM
fbem-6223	98	3	as	as	ADP
fbem-6223	98	4	the	the	DET
fbem-6223	98	5	occurrence	occurrence	NOUN
fbem-6223	98	6	of	of	ADP
fbem-6223	98	7	the	the	DET
fbem-6223	98	8	policy	policy	NOUN
fbem-6223	98	9	,	,	PUNCT
fbem-6223	98	10	2017	2017	NUM
fbem-6223	98	11	(	(	PUNCT
fbem-6223	98	12	pre1	pre1	PROPN
fbem-6223	98	13	)	)	PUNCT
fbem-6223	98	14	is	be	AUX
fbem-6223	98	15	used	use	VERB
fbem-6223	98	16	as	as	ADP
fbem-6223	98	17	the	the	DET
fbem-6223	98	18	reference	reference	NOUN
fbem-6223	98	19	group	group	NOUN
fbem-6223	98	20	control	control	NOUN
fbem-6223	98	21	,	,	PUNCT
fbem-6223	98	22	and	and	CCONJ
fbem-6223	98	23	then	then	ADV
fbem-6223	98	24	successively	successively	ADV
fbem-6223	98	25	pushed	push	VERB
fbem-6223	98	26	forward	forward	ADV
fbem-6223	98	27	.	.	PUNCT
fbem-6223	99	1	as	as	SCONJ
fbem-6223	99	2	can	can	AUX
fbem-6223	99	3	be	be	AUX
fbem-6223	99	4	seen	see	VERB
fbem-6223	99	5	from	from	ADP
fbem-6223	99	6	the	the	DET
fbem-6223	99	7	figure	figure	NOUN
fbem-6223	99	8	,	,	PUNCT
fbem-6223	99	9	before	before	SCONJ
fbem-6223	99	10	the	the	DET
fbem-6223	99	11	policy	policy	NOUN
fbem-6223	99	12	occurs	occur	VERB
fbem-6223	99	13	,	,	PUNCT
fbem-6223	99	14	the	the	DET
fbem-6223	99	15	innovation	innovation	NOUN
fbem-6223	99	16	of	of	ADP
fbem-6223	99	17	manufacturing	manufacturing	NOUN
fbem-6223	99	18	enterprises	enterprise	NOUN
fbem-6223	99	19	is	be	AUX
fbem-6223	99	20	not	not	PART
fbem-6223	99	21	significantly	significantly	ADV
fbem-6223	99	22	different	different	ADJ
fbem-6223	99	23	.	.	PUNCT
fbem-6223	100	1	after	after	ADP
fbem-6223	100	2	the	the	DET
fbem-6223	100	3	occurrence	occurrence	NOUN
fbem-6223	100	4	of	of	ADP
fbem-6223	100	5	the	the	DET
fbem-6223	100	6	policy	policy	NOUN
fbem-6223	100	7	,	,	PUNCT
fbem-6223	100	8	the	the	DET
fbem-6223	100	9	confidence	confidence	NOUN
fbem-6223	100	10	interval	interval	NOUN
fbem-6223	100	11	is	be	AUX
fbem-6223	100	12	basically	basically	ADV
fbem-6223	100	13	above	above	ADP
fbem-6223	100	14	0	0	NUM
fbem-6223	100	15	,	,	PUNCT
fbem-6223	100	16	indicating	indicate	VERB
fbem-6223	100	17	that	that	SCONJ
fbem-6223	100	18	the	the	DET
fbem-6223	100	19	vat	vat	NOUN
fbem-6223	100	20	rebate	rebate	NOUN
fbem-6223	100	21	has	have	VERB
fbem-6223	100	22	a	a	DET
fbem-6223	100	23	significant	significant	ADJ
fbem-6223	100	24	positive	positive	ADJ
fbem-6223	100	25	effect	effect	NOUN
fbem-6223	100	26	on	on	ADP
fbem-6223	100	27	the	the	DET
fbem-6223	100	28	innovation	innovation	NOUN
fbem-6223	100	29	of	of	ADP
fbem-6223	100	30	manufacturing	manufacturing	NOUN
fbem-6223	100	31	enterprises	enterprise	NOUN
fbem-6223	100	32	,	,	PUNCT
fbem-6223	100	33	which	which	PRON
fbem-6223	100	34	is	be	AUX
fbem-6223	100	35	most	most	ADV
fbem-6223	100	36	obvious	obvious	ADJ
fbem-6223	100	37	in	in	ADP
fbem-6223	100	38	the	the	DET
fbem-6223	100	39	first	first	ADJ
fbem-6223	100	40	year	year	NOUN
fbem-6223	100	41	after	after	ADP
fbem-6223	100	42	the	the	DET
fbem-6223	100	43	implementation	implementation	NOUN
fbem-6223	100	44	of	of	ADP
fbem-6223	100	45	the	the	DET
fbem-6223	100	46	policy	policy	NOUN
fbem-6223	100	47	.	.	PUNCT
fbem-6223	101	1	figure	figure	NOUN
fbem-6223	101	2	1	1	NUM
fbem-6223	101	3	.	.	PUNCT
fbem-6223	101	4	parallel	parallel	ADJ
fbem-6223	101	5	trend	trend	NOUN
fbem-6223	101	6	test	test	NOUN
fbem-6223	101	7	3.5.2	3.5.2	NUM
fbem-6223	101	8	.	.	PUNCT
fbem-6223	102	1	replacement	replacement	NOUN
fbem-6223	102	2	by	by	ADP
fbem-6223	102	3	the	the	DET
fbem-6223	102	4	explanatory	explanatory	ADJ
fbem-6223	102	5	variable	variable	NOUN
fbem-6223	102	6	replace	replace	VERB
fbem-6223	102	7	the	the	DET
fbem-6223	102	8	explained	explain	VERB
fbem-6223	102	9	variable	variable	NOUN
fbem-6223	102	10	is	be	AUX
fbem-6223	102	11	a	a	DET
fbem-6223	102	12	way	way	NOUN
fbem-6223	102	13	of	of	ADP
fbem-6223	102	14	robustness	robustness	NOUN
fbem-6223	102	15	test	test	NOUN
fbem-6223	102	16	,	,	PUNCT
fbem-6223	102	17	this	this	DET
fbem-6223	102	18	paper	paper	NOUN
fbem-6223	102	19	selects	select	VERB
fbem-6223	102	20	the	the	DET
fbem-6223	102	21	benchmark	benchmark	NOUN
fbem-6223	102	22	model	model	NOUN
fbem-6223	102	23	in	in	ADP
fbem-6223	102	24	the	the	DET
fbem-6223	102	25	natural	natural	ADJ
fbem-6223	102	26	log	log	NOUN
fbem-6223	102	27	rd	rd	NOUN
fbem-6223	102	28	with	with	ADP
fbem-6223	102	29	the	the	DET
fbem-6223	102	30	ratio	ratio	NOUN
fbem-6223	102	31	(	(	PUNCT
fbem-6223	102	32	rdspendsumratio	rdspendsumratio	PROPN
fbem-6223	102	33	)	)	PUNCT
fbem-6223	102	34	and	and	CCONJ
fbem-6223	102	35	the	the	DET
fbem-6223	102	36	number	number	NOUN
fbem-6223	102	37	of	of	ADP
fbem-6223	102	38	personnel	personnel	NOUN
fbem-6223	102	39	proportion	proportion	NOUN
fbem-6223	102	40	(	(	PUNCT
fbem-6223	102	41	rdpersonratio	rdpersonratio	NOUN
fbem-6223	102	42	)	)	PUNCT
fbem-6223	102	43	,	,	PUNCT
fbem-6223	102	44	the	the	DET
fbem-6223	102	45	two	two	NUM
fbem-6223	102	46	variables	variable	NOUN
fbem-6223	102	47	can	can	AUX
fbem-6223	102	48	to	to	ADP
fbem-6223	102	49	a	a	DET
fbem-6223	102	50	certain	certain	ADJ
fbem-6223	102	51	extent	extent	NOUN
fbem-6223	102	52	reflect	reflect	VERB
fbem-6223	102	53	the	the	DET
fbem-6223	102	54	willingness	willingness	NOUN
fbem-6223	102	55	of	of	ADP
fbem-6223	102	56	manufacturing	manufacturing	NOUN
fbem-6223	102	57	enterprises	enterprise	NOUN
fbem-6223	102	58	for	for	ADP
fbem-6223	102	59	innovation	innovation	NOUN
fbem-6223	102	60	.	.	PUNCT
fbem-6223	103	1	the	the	DET
fbem-6223	103	2	regression	regression	NOUN
fbem-6223	103	3	results	result	NOUN
fbem-6223	103	4	of	of	ADP
fbem-6223	103	5	the	the	DET
fbem-6223	103	6	model	model	NOUN
fbem-6223	103	7	are	be	AUX
fbem-6223	103	8	as	as	SCONJ
fbem-6223	103	9	follows	follow	VERB
fbem-6223	103	10	:	:	PUNCT
fbem-6223	103	11	(	(	PUNCT
fbem-6223	103	12	1	1	X
fbem-6223	103	13	)	)	PUNCT
fbem-6223	103	14	the	the	DET
fbem-6223	103	15	regression	regression	NOUN
fbem-6223	103	16	results	result	NOUN
fbem-6223	103	17	of	of	ADP
fbem-6223	103	18	the	the	DET
fbem-6223	103	19	explained	explain	VERB
fbem-6223	103	20	variable	variable	ADJ
fbem-6223	103	21	r	r	NOUN
fbem-6223	103	22	&	&	CCONJ
fbem-6223	103	23	d	d	PROPN
fbem-6223	103	24	investment	investment	NOUN
fbem-6223	103	25	in	in	ADP
fbem-6223	103	26	the	the	DET
fbem-6223	103	27	operating	operating	NOUN
fbem-6223	103	28	income	income	NOUN
fbem-6223	103	29	,	,	PUNCT
fbem-6223	103	30	including	include	VERB
fbem-6223	103	31	control	control	NOUN
fbem-6223	103	32	variables	variable	NOUN
fbem-6223	103	33	and	and	CCONJ
fbem-6223	103	34	double	double	ADJ
fbem-6223	103	35	fixed	fix	VERB
fbem-6223	103	36	effects	effect	NOUN
fbem-6223	103	37	.	.	PUNCT
fbem-6223	104	1	the	the	DET
fbem-6223	104	2	coefficient	coefficient	NOUN
fbem-6223	104	3	of	of	ADP
fbem-6223	104	4	the	the	DET
fbem-6223	104	5	core	core	NOUN
fbem-6223	104	6	explanatory	explanatory	ADJ
fbem-6223	104	7	variables	variable	NOUN
fbem-6223	104	8	was	be	AUX
fbem-6223	104	9	positive	positive	ADJ
fbem-6223	104	10	and	and	CCONJ
fbem-6223	104	11	significant	significant	ADJ
fbem-6223	104	12	at	at	ADP
fbem-6223	104	13	the	the	DET
fbem-6223	104	14	level	level	NOUN
fbem-6223	104	15	of	of	ADP
fbem-6223	104	16	1	1	NUM
fbem-6223	104	17	%	%	NOUN
fbem-6223	104	18	.	.	PUNCT
fbem-6223	105	1	(	(	PUNCT
fbem-6223	105	2	2	2	X
fbem-6223	105	3	)	)	PUNCT
fbem-6223	105	4	as	as	ADP
fbem-6223	105	5	the	the	DET
fbem-6223	105	6	regression	regression	NOUN
fbem-6223	105	7	result	result	NOUN
fbem-6223	105	8	of	of	ADP
fbem-6223	105	9	the	the	DET
fbem-6223	105	10	proportion	proportion	NOUN
fbem-6223	105	11	of	of	ADP
fbem-6223	105	12	the	the	DET
fbem-6223	105	13	explained	explain	VERB
fbem-6223	105	14	variable	variable	NOUN
fbem-6223	105	15	and	and	CCONJ
fbem-6223	105	16	the	the	DET
fbem-6223	105	17	double	double	ADJ
fbem-6223	105	18	fixed	fix	VERB
fbem-6223	105	19	effect	effect	NOUN
fbem-6223	105	20	,	,	PUNCT
fbem-6223	105	21	the	the	DET
fbem-6223	105	22	coefficient	coefficient	NOUN
fbem-6223	105	23	was	be	AUX
fbem-6223	105	24	positive	positive	ADJ
fbem-6223	105	25	and	and	CCONJ
fbem-6223	105	26	significant	significant	ADJ
fbem-6223	105	27	at	at	ADP
fbem-6223	105	28	the	the	DET
fbem-6223	105	29	level	level	NOUN
fbem-6223	105	30	of	of	ADP
fbem-6223	105	31	10	10	NUM
fbem-6223	105	32	%	%	NOUN
fbem-6223	105	33	.	.	PUNCT
fbem-6223	106	1	this	this	PRON
fbem-6223	106	2	shows	show	VERB
fbem-6223	106	3	that	that	SCONJ
fbem-6223	106	4	the	the	DET
fbem-6223	106	5	result	result	NOUN
fbem-6223	106	6	of	of	ADP
fbem-6223	106	7	the	the	DET
fbem-6223	106	8	benchmark	benchmark	NOUN
fbem-6223	106	9	regression	regression	NOUN
fbem-6223	106	10	is	be	AUX
fbem-6223	106	11	steady	steady	ADJ
fbem-6223	106	12	and	and	CCONJ
fbem-6223	106	13	reliable	reliable	ADJ
fbem-6223	106	14	,	,	PUNCT
fbem-6223	106	15	and	and	CCONJ
fbem-6223	106	16	the	the	DET
fbem-6223	106	17	enterprises	enterprise	NOUN
fbem-6223	106	18	enjoying	enjoy	VERB
fbem-6223	106	19	the	the	DET
fbem-6223	106	20	policy	policy	NOUN
fbem-6223	106	21	are	be	AUX
fbem-6223	106	22	more	more	ADV
fbem-6223	106	23	willing	willing	ADJ
fbem-6223	106	24	to	to	PART
fbem-6223	106	25	increase	increase	VERB
fbem-6223	106	26	their	their	PRON
fbem-6223	106	27	innovation	innovation	NOUN
fbem-6223	106	28	efforts.β	efforts.β	PUNCT
fbem-6223	106	29	β	β	X
fbem-6223	106	30	253	253	NUM
fbem-6223	106	31	table	table	NOUN
fbem-6223	106	32	2	2	NUM
fbem-6223	106	33	.	.	PUNCT
fbem-6223	107	1	rethe	rethe	PROPN
fbem-6223	107	2	explanatory	explanatory	ADJ
fbem-6223	107	3	variables	variable	NOUN
fbem-6223	107	4	(	(	PUNCT
fbem-6223	107	5	1	1	NUM
fbem-6223	107	6	)	)	PUNCT
fbem-6223	107	7	(	(	PUNCT
fbem-6223	107	8	2	2	X
fbem-6223	107	9	)	)	PUNCT
fbem-6223	107	10	variable	variable	NOUN
fbem-6223	107	11	s	s	PART
fbem-6223	107	12	rdspendsumrati	rdspendsumrati	NOUN
fbem-6223	107	13	o	o	NOUN
fbem-6223	107	14	rdpersonrati	rdpersonrati	NOUN
fbem-6223	107	15	o	o	NOUN
fbem-6223	107	16	did	do	VERB
fbem-6223	107	17	0.437	0.437	NUM
fbem-6223	107	18	*	*	PUNCT
fbem-6223	107	19	*	*	PUNCT
fbem-6223	107	20	*	*	PUNCT
fbem-6223	107	21	0.291	0.291	NUM
fbem-6223	107	22	*	*	PUNCT
fbem-6223	107	23	(	(	PUNCT
fbem-6223	107	24	0.123	0.123	NUM
fbem-6223	107	25	)	)	PUNCT
fbem-6223	107	26	(	(	PUNCT
fbem-6223	107	27	0.157	0.157	NUM
fbem-6223	107	28	)	)	PUNCT
fbem-6223	107	29	size	size	NOUN
fbem-6223	107	30	-0.809	-0.809	PUNCT
fbem-6223	107	31	*	*	PUNCT
fbem-6223	107	32	*	*	PUNCT
fbem-6223	107	33	0.442	0.442	NUM
fbem-6223	107	34	*	*	PUNCT
fbem-6223	107	35	*	*	PUNCT
fbem-6223	107	36	(	(	PUNCT
fbem-6223	107	37	0.358	0.358	NUM
fbem-6223	107	38	)	)	PUNCT
fbem-6223	107	39	(	(	PUNCT
fbem-6223	107	40	0.206	0.206	NUM
fbem-6223	107	41	)	)	PUNCT
fbem-6223	107	42	roa	roa	NOUN
fbem-6223	107	43	-8.968	-8.968	PUNCT
fbem-6223	107	44	*	*	PUNCT
fbem-6223	107	45	*	*	PUNCT
fbem-6223	107	46	*	*	PUNCT
fbem-6223	107	47	-0.159	-0.159	X
fbem-6223	107	48	(	(	PUNCT
fbem-6223	107	49	1.493	1.493	NUM
fbem-6223	107	50	)	)	PUNCT
fbem-6223	107	51	(	(	PUNCT
fbem-6223	107	52	0.992	0.992	NUM
fbem-6223	107	53	)	)	PUNCT
fbem-6223	107	54	irr	irr	NOUN
fbem-6223	107	55	-1.292	-1.292	NOUN
fbem-6223	107	56	*	*	NOUN
fbem-6223	107	57	*	*	PUNCT
fbem-6223	107	58	*	*	PUNCT
fbem-6223	107	59	-0.297	-0.297	PROPN
fbem-6223	107	60	*	*	PUNCT
fbem-6223	107	61	(	(	PUNCT
fbem-6223	107	62	0.231	0.231	NUM
fbem-6223	107	63	)	)	PUNCT
fbem-6223	107	64	(	(	PUNCT
fbem-6223	107	65	0.165	0.165	NUM
fbem-6223	107	66	)	)	PUNCT
fbem-6223	107	67	lev	lev	NOUN
fbem-6223	107	68	2.086	2.086	NUM
fbem-6223	107	69	-4.591	-4.591	NOUN
fbem-6223	107	70	*	*	PUNCT
fbem-6223	107	71	*	*	PUNCT
fbem-6223	107	72	*	*	PUNCT
fbem-6223	107	73	(	(	PUNCT
fbem-6223	107	74	1.772	1.772	NUM
fbem-6223	107	75	)	)	PUNCT
fbem-6223	107	76	(	(	PUNCT
fbem-6223	107	77	0.663	0.663	NUM
fbem-6223	107	78	)	)	PUNCT
fbem-6223	107	79	shrcr4	shrcr4	NOUN
fbem-6223	107	80	0.00403	0.00403	NUM
fbem-6223	107	81	-0.00315	-0.00315	X
fbem-6223	107	82	(	(	PUNCT
fbem-6223	107	83	0.00671	0.00671	NUM
fbem-6223	107	84	)	)	PUNCT
fbem-6223	107	85	(	(	PUNCT
fbem-6223	107	86	0.00860	0.00860	NUM
fbem-6223	107	87	)	)	PUNCT
fbem-6223	107	88	constant	constant	ADJ
fbem-6223	107	89	22.07	22.07	NUM
fbem-6223	107	90	*	*	PUNCT
fbem-6223	107	91	*	*	PUNCT
fbem-6223	107	92	*	*	NOUN
fbem-6223	107	93	7.180	7.180	NUM
fbem-6223	107	94	(	(	PUNCT
fbem-6223	107	95	7.264	7.264	NUM
fbem-6223	107	96	)	)	PUNCT
fbem-6223	107	97	(	(	PUNCT
fbem-6223	107	98	4.491	4.491	NUM
fbem-6223	107	99	)	)	PUNCT
fbem-6223	107	100	firm	firm	ADJ
fbem-6223	107	101	fe	fe	PROPN
fbem-6223	107	102	year	year	PROPN
fbem-6223	107	103	fe	fe	X
fbem-6223	107	104	y	y	PROPN
fbem-6223	107	105	es	es	VERB
fbem-6223	107	106	y	y	PROPN
fbem-6223	107	107	es	es	VERB
fbem-6223	107	108	y	y	PROPN
fbem-6223	107	109	es	es	X
fbem-6223	107	110	y	y	PROPN
fbem-6223	107	111	es	es	NOUN
fbem-6223	107	112	observations	observation	NOUN
fbem-6223	107	113	17,756	17,756	NUM
fbem-6223	107	114	13,330	13,330	NUM
fbem-6223	107	115	r	r	NOUN
fbem-6223	107	116	-	-	PUNCT
fbem-6223	107	117	squared	square	VERB
fbem-6223	107	118	0.585	0.585	NUM
fbem-6223	107	119	0.897	0.897	NUM
fbem-6223	107	120	note	note	NOUN
fbem-6223	107	121	:	:	PUNCT
fbem-6223	107	122	standard	standard	ADJ
fbem-6223	107	123	deviation	deviation	NOUN
fbem-6223	107	124	in	in	ADP
fbem-6223	107	125	parentheses	parenthesis	NOUN
fbem-6223	107	126	,	,	PUNCT
fbem-6223	107	127	*	*	PUNCT
fbem-6223	107	128	*	*	PUNCT
fbem-6223	107	129	*	*	PUNCT
fbem-6223	107	130	indicates	indicate	VERB
fbem-6223	107	131	coefficient	coefficient	NOUN
fbem-6223	107	132	significant	significant	ADJ
fbem-6223	107	133	at	at	ADP
fbem-6223	107	134	the	the	DET
fbem-6223	107	135	1	1	NUM
fbem-6223	107	136	%	%	NOUN
fbem-6223	107	137	level	level	NOUN
fbem-6223	107	138	,	,	PUNCT
fbem-6223	107	139	*	*	PUNCT
fbem-6223	107	140	*	*	PUNCT
fbem-6223	107	141	significant	significant	ADJ
fbem-6223	107	142	at	at	ADP
fbem-6223	107	143	the	the	DET
fbem-6223	107	144	5	5	NUM
fbem-6223	107	145	%	%	NOUN
fbem-6223	107	146	level	level	NOUN
fbem-6223	107	147	,	,	PUNCT
fbem-6223	107	148	*	*	PUNCT
fbem-6223	107	149	significant	significant	ADJ
fbem-6223	107	150	at	at	ADP
fbem-6223	107	151	the	the	DET
fbem-6223	107	152	10	10	NUM
fbem-6223	107	153	%	%	NOUN
fbem-6223	107	154	level	level	NOUN
fbem-6223	107	155	.	.	PUNCT
fbem-6223	108	1	4	4	X
fbem-6223	108	2	.	.	X
fbem-6223	108	3	conclusion	conclusion	NOUN
fbem-6223	108	4	and	and	CCONJ
fbem-6223	108	5	policy	policy	NOUN
fbem-6223	108	6	suggestions	suggestion	NOUN
fbem-6223	108	7	4.1	4.1	NUM
fbem-6223	108	8	.	.	PUNCT
fbem-6223	109	1	conclusion	conclusion	NOUN
fbem-6223	109	2	china	china	PROPN
fbem-6223	109	3	's	's	PART
fbem-6223	109	4	manufacturing	manufacturing	NOUN
fbem-6223	109	5	industry	industry	NOUN
fbem-6223	109	6	is	be	AUX
fbem-6223	109	7	moving	move	VERB
fbem-6223	109	8	towards	towards	ADP
fbem-6223	109	9	highquality	highquality	NOUN
fbem-6223	109	10	development	development	NOUN
fbem-6223	109	11	.	.	PUNCT
fbem-6223	110	1	the	the	DET
fbem-6223	110	2	innovation	innovation	NOUN
fbem-6223	110	3	of	of	ADP
fbem-6223	110	4	manufacturing	manufacturing	NOUN
fbem-6223	110	5	enterprises	enterprise	NOUN
fbem-6223	110	6	is	be	AUX
fbem-6223	110	7	not	not	PART
fbem-6223	110	8	only	only	ADV
fbem-6223	110	9	related	relate	VERB
fbem-6223	110	10	to	to	ADP
fbem-6223	110	11	the	the	DET
fbem-6223	110	12	future	future	ADJ
fbem-6223	110	13	development	development	NOUN
fbem-6223	110	14	of	of	ADP
fbem-6223	110	15	enterprises	enterprise	NOUN
fbem-6223	110	16	,	,	PUNCT
fbem-6223	110	17	but	but	CCONJ
fbem-6223	110	18	also	also	ADV
fbem-6223	110	19	related	relate	VERB
fbem-6223	110	20	to	to	ADP
fbem-6223	110	21	the	the	DET
fbem-6223	110	22	future	future	ADJ
fbem-6223	110	23	development	development	NOUN
fbem-6223	110	24	of	of	ADP
fbem-6223	110	25	the	the	DET
fbem-6223	110	26	country	country	NOUN
fbem-6223	110	27	.	.	PUNCT
fbem-6223	111	1	therefore	therefore	ADV
fbem-6223	111	2	,	,	PUNCT
fbem-6223	111	3	it	it	PRON
fbem-6223	111	4	is	be	AUX
fbem-6223	111	5	of	of	ADP
fbem-6223	111	6	great	great	ADJ
fbem-6223	111	7	significance	significance	NOUN
fbem-6223	111	8	to	to	PART
fbem-6223	111	9	explore	explore	VERB
fbem-6223	111	10	the	the	DET
fbem-6223	111	11	impact	impact	NOUN
fbem-6223	111	12	of	of	ADP
fbem-6223	111	13	vat	vat	NOUN
fbem-6223	111	14	rebate	rebate	NOUN
fbem-6223	111	15	policy	policy	NOUN
fbem-6223	111	16	on	on	ADP
fbem-6223	111	17	the	the	DET
fbem-6223	111	18	innovation	innovation	NOUN
fbem-6223	111	19	of	of	ADP
fbem-6223	111	20	manufacturing	manufacturing	NOUN
fbem-6223	111	21	enterprises	enterprise	NOUN
fbem-6223	111	22	.	.	PUNCT
fbem-6223	112	1	this	this	DET
fbem-6223	112	2	article	article	NOUN
fbem-6223	112	3	in	in	ADP
fbem-6223	112	4	the	the	DET
fbem-6223	112	5	vat	vat	NOUN
fbem-6223	112	6	for	for	ADP
fbem-6223	112	7	tax	tax	NOUN
fbem-6223	112	8	refund	refund	NOUN
fbem-6223	112	9	policy	policy	NOUN
fbem-6223	112	10	,	,	PUNCT
fbem-6223	112	11	enterprise	enterprise	NOUN
fbem-6223	112	12	innovation	innovation	NOUN
fbem-6223	112	13	,	,	PUNCT
fbem-6223	112	14	vat	vat	NOUN
fbem-6223	112	15	for	for	ADP
fbem-6223	112	16	tax	tax	NOUN
fbem-6223	112	17	rebate	rebate	NOUN
fbem-6223	112	18	policy	policy	NOUN
fbem-6223	112	19	and	and	CCONJ
fbem-6223	112	20	enterprise	enterprise	NOUN
fbem-6223	112	21	innovation	innovation	NOUN
fbem-6223	112	22	on	on	ADP
fbem-6223	112	23	the	the	DET
fbem-6223	112	24	basis	basis	NOUN
fbem-6223	112	25	of	of	ADP
fbem-6223	112	26	literature	literature	NOUN
fbem-6223	112	27	and	and	CCONJ
fbem-6223	112	28	theoretical	theoretical	ADJ
fbem-6223	112	29	achievements	achievement	NOUN
fbem-6223	112	30	,	,	PUNCT
fbem-6223	112	31	in	in	ADP
fbem-6223	112	32	2007	2007	NUM
fbem-6223	112	33	-	-	SYM
fbem-6223	112	34	2021	2021	NUM
fbem-6223	112	35	china	china	PROPN
fbem-6223	112	36	a	a	DET
fbem-6223	112	37	-	-	PUNCT
fbem-6223	112	38	share	share	NOUN
fbem-6223	112	39	listed	list	VERB
fbem-6223	112	40	company	company	NOUN
fbem-6223	112	41	consolidated	consolidate	VERB
fbem-6223	112	42	data	datum	NOUN
fbem-6223	112	43	as	as	ADP
fbem-6223	112	44	a	a	DET
fbem-6223	112	45	sample	sample	NOUN
fbem-6223	112	46	,	,	PUNCT
fbem-6223	112	47	build	build	VERB
fbem-6223	112	48	a	a	DET
fbem-6223	112	49	double	double	ADJ
fbem-6223	112	50	difference	difference	NOUN
fbem-6223	112	51	model	model	NOUN
fbem-6223	112	52	to	to	PART
fbem-6223	112	53	explore	explore	VERB
fbem-6223	112	54	the	the	DET
fbem-6223	112	55	influence	influence	NOUN
fbem-6223	112	56	of	of	ADP
fbem-6223	112	57	vat	vat	NOUN
fbem-6223	112	58	for	for	ADP
fbem-6223	112	59	tax	tax	NOUN
fbem-6223	112	60	rebate	rebate	NOUN
fbem-6223	112	61	policy	policy	NOUN
fbem-6223	112	62	effect	effect	NOUN
fbem-6223	112	63	on	on	ADP
fbem-6223	112	64	enterprise	enterprise	NOUN
fbem-6223	112	65	innovation	innovation	NOUN
fbem-6223	112	66	,	,	PUNCT
fbem-6223	112	67	based	base	VERB
fbem-6223	112	68	on	on	ADP
fbem-6223	112	69	the	the	DET
fbem-6223	112	70	selected	select	VERB
fbem-6223	112	71	sample	sample	NOUN
fbem-6223	112	72	empirical	empirical	ADJ
fbem-6223	112	73	analysis	analysis	NOUN
fbem-6223	112	74	file	file	VERB
fbem-6223	112	75	the	the	DET
fbem-6223	112	76	following	following	ADJ
fbem-6223	112	77	conclusions	conclusion	NOUN
fbem-6223	112	78	:	:	PUNCT
fbem-6223	112	79	first	first	ADV
fbem-6223	112	80	,	,	PUNCT
fbem-6223	112	81	the	the	DET
fbem-6223	112	82	implementation	implementation	NOUN
fbem-6223	112	83	of	of	ADP
fbem-6223	112	84	the	the	DET
fbem-6223	112	85	vat	vat	NOUN
fbem-6223	112	86	rebate	rebate	NOUN
fbem-6223	112	87	policy	policy	NOUN
fbem-6223	112	88	has	have	VERB
fbem-6223	112	89	an	an	DET
fbem-6223	112	90	obvious	obvious	ADJ
fbem-6223	112	91	positive	positive	ADJ
fbem-6223	112	92	incentive	incentive	NOUN
fbem-6223	112	93	effect	effect	NOUN
fbem-6223	112	94	on	on	ADP
fbem-6223	112	95	the	the	DET
fbem-6223	112	96	innovation	innovation	NOUN
fbem-6223	112	97	of	of	ADP
fbem-6223	112	98	manufacturing	manufacturing	NOUN
fbem-6223	112	99	enterprises	enterprise	NOUN
fbem-6223	112	100	.	.	PUNCT
fbem-6223	113	1	second	second	ADJ
fbem-6223	113	2	,	,	PUNCT
fbem-6223	113	3	compared	compare	VERB
fbem-6223	113	4	with	with	ADP
fbem-6223	113	5	enterprises	enterprise	NOUN
fbem-6223	113	6	with	with	ADP
fbem-6223	113	7	weak	weak	ADJ
fbem-6223	113	8	financing	financing	NOUN
fbem-6223	113	9	constraints	constraint	NOUN
fbem-6223	113	10	,	,	PUNCT
fbem-6223	113	11	enterprises	enterprise	NOUN
fbem-6223	113	12	with	with	ADP
fbem-6223	113	13	strong	strong	ADJ
fbem-6223	113	14	financing	financing	NOUN
fbem-6223	113	15	constraints	constraint	NOUN
fbem-6223	113	16	are	be	AUX
fbem-6223	113	17	more	more	ADV
fbem-6223	113	18	willing	willing	ADJ
fbem-6223	113	19	to	to	PART
fbem-6223	113	20	innovate	innovate	VERB
fbem-6223	113	21	the	the	DET
fbem-6223	113	22	vat	vat	NOUN
fbem-6223	113	23	rebate	rebate	NOUN
fbem-6223	113	24	policy	policy	NOUN
fbem-6223	113	25	;	;	PUNCT
fbem-6223	113	26	compared	compare	VERB
fbem-6223	113	27	with	with	ADP
fbem-6223	113	28	state	state	NOUN
fbem-6223	113	29	-	-	PUNCT
fbem-6223	113	30	owned	own	VERB
fbem-6223	113	31	enterprises	enterprise	NOUN
fbem-6223	113	32	,	,	PUNCT
fbem-6223	113	33	non	non	ADJ
fbem-6223	113	34	-	-	ADJ
fbem-6223	113	35	state	state	NOUN
fbem-6223	113	36	-	-	PUNCT
fbem-6223	113	37	owned	own	VERB
fbem-6223	113	38	enterprises	enterprise	NOUN
fbem-6223	113	39	are	be	AUX
fbem-6223	113	40	more	more	ADV
fbem-6223	113	41	willing	willing	ADJ
fbem-6223	113	42	to	to	PART
fbem-6223	113	43	innovate	innovate	VERB
fbem-6223	113	44	after	after	ADP
fbem-6223	113	45	enjoying	enjoy	VERB
fbem-6223	113	46	the	the	DET
fbem-6223	113	47	vat	vat	NOUN
fbem-6223	113	48	rebate	rebate	NOUN
fbem-6223	113	49	policy	policy	NOUN
fbem-6223	113	50	.	.	PUNCT
fbem-6223	114	1	4.2	4.2	NUM
fbem-6223	114	2	.	.	PUNCT
fbem-6223	115	1	policy	policy	NOUN
fbem-6223	115	2	recommendations	recommendation	NOUN
fbem-6223	115	3	we	we	PRON
fbem-6223	115	4	should	should	AUX
fbem-6223	115	5	further	far	ADV
fbem-6223	115	6	improve	improve	VERB
fbem-6223	115	7	the	the	DET
fbem-6223	115	8	vat	vat	NOUN
fbem-6223	115	9	rebate	rebate	NOUN
fbem-6223	115	10	mechanism	mechanism	NOUN
fbem-6223	115	11	to	to	PART
fbem-6223	115	12	avoid	avoid	VERB
fbem-6223	115	13	tax	tax	NOUN
fbem-6223	115	14	fraud	fraud	NOUN
fbem-6223	115	15	.	.	PUNCT
fbem-6223	116	1	it	it	PRON
fbem-6223	116	2	is	be	AUX
fbem-6223	116	3	the	the	DET
fbem-6223	116	4	practice	practice	NOUN
fbem-6223	116	5	of	of	ADP
fbem-6223	116	6	many	many	ADJ
fbem-6223	116	7	developed	develop	VERB
fbem-6223	116	8	countries	country	NOUN
fbem-6223	116	9	in	in	ADP
fbem-6223	116	10	the	the	DET
fbem-6223	116	11	world	world	NOUN
fbem-6223	116	12	to	to	PART
fbem-6223	116	13	implement	implement	VERB
fbem-6223	116	14	the	the	DET
fbem-6223	116	15	final	final	ADJ
fbem-6223	116	16	vat	vat	NOUN
fbem-6223	116	17	rebate	rebate	NOUN
fbem-6223	116	18	for	for	ADP
fbem-6223	116	19	enterprises	enterprise	NOUN
fbem-6223	116	20	,	,	PUNCT
fbem-6223	116	21	accelerate	accelerate	VERB
fbem-6223	116	22	the	the	DET
fbem-6223	116	23	implementation	implementation	NOUN
fbem-6223	116	24	of	of	ADP
fbem-6223	116	25	the	the	DET
fbem-6223	116	26	vat	vat	NOUN
fbem-6223	116	27	rebate	rebate	NOUN
fbem-6223	116	28	policy	policy	NOUN
fbem-6223	116	29	,	,	PUNCT
fbem-6223	116	30	better	well	ADV
fbem-6223	116	31	help	help	VERB
fbem-6223	116	32	manufacturing	manufacture	VERB
fbem-6223	116	33	enterprises	enterprise	NOUN
fbem-6223	116	34	to	to	PART
fbem-6223	116	35	carry	carry	VERB
fbem-6223	116	36	out	out	ADP
fbem-6223	116	37	research	research	NOUN
fbem-6223	116	38	and	and	CCONJ
fbem-6223	116	39	innovation	innovation	NOUN
fbem-6223	116	40	,	,	PUNCT
fbem-6223	116	41	and	and	CCONJ
fbem-6223	116	42	catch	catch	VERB
fbem-6223	116	43	up	up	ADP
fbem-6223	116	44	in	in	ADP
fbem-6223	116	45	the	the	DET
fbem-6223	116	46	international	international	ADJ
fbem-6223	116	47	high	high	ADJ
fbem-6223	116	48	-	-	PUNCT
fbem-6223	116	49	end	end	NOUN
fbem-6223	116	50	manufacturing	manufacturing	NOUN
fbem-6223	116	51	field	field	NOUN
fbem-6223	116	52	.	.	PUNCT
fbem-6223	117	1	existing	exist	VERB
fbem-6223	117	2	vat	vat	NOUN
fbem-6223	117	3	tax	tax	NOUN
fbem-6223	117	4	rebate	rebate	NOUN
fbem-6223	117	5	policy	policy	NOUN
fbem-6223	117	6	as	as	ADP
fbem-6223	117	7	2019,2021,2022	2019,2021,2022	NOUN
fbem-6223	117	8	continuous	continuous	ADJ
fbem-6223	117	9	vat	vat	NOUN
fbem-6223	117	10	deepening	deepen	VERB
fbem-6223	117	11	reform	reform	NOUN
fbem-6223	117	12	,	,	PUNCT
fbem-6223	117	13	the	the	DET
fbem-6223	117	14	scope	scope	NOUN
fbem-6223	117	15	of	of	ADP
fbem-6223	117	16	policy	policy	NOUN
fbem-6223	117	17	from	from	ADP
fbem-6223	117	18	18	18	NUM
fbem-6223	117	19	advanced	advanced	ADJ
fbem-6223	117	20	manufacturing	manufacturing	NOUN
fbem-6223	117	21	,	,	PUNCT
fbem-6223	117	22	advanced	advanced	ADJ
fbem-6223	117	23	service	service	NOUN
fbem-6223	117	24	industry	industry	NOUN
fbem-6223	117	25	,	,	PUNCT
fbem-6223	117	26	the	the	DET
fbem-6223	117	27	policy	policy	NOUN
fbem-6223	117	28	,	,	PUNCT
fbem-6223	117	29	the	the	DET
fbem-6223	117	30	rebate	rebate	NOUN
fbem-6223	117	31	amount	amount	NOUN
fbem-6223	117	32	also	also	ADV
fbem-6223	117	33	expanded	expand	VERB
fbem-6223	117	34	from	from	ADP
fbem-6223	117	35	the	the	DET
fbem-6223	117	36	increment	increment	NOUN
fbem-6223	117	37	to	to	ADP
fbem-6223	117	38	the	the	DET
fbem-6223	117	39	stock	stock	NOUN
fbem-6223	117	40	,	,	PUNCT
fbem-6223	117	41	and	and	CCONJ
fbem-6223	117	42	the	the	DET
fbem-6223	117	43	rebate	rebate	NOUN
fbem-6223	117	44	ratio	ratio	NOUN
fbem-6223	117	45	,	,	PUNCT
fbem-6223	117	46	rebate	rebate	NOUN
fbem-6223	117	47	limits	limit	NOUN
fbem-6223	117	48	also	also	ADV
fbem-6223	117	49	reduced	reduce	VERB
fbem-6223	117	50	,	,	PUNCT
fbem-6223	117	51	the	the	DET
fbem-6223	117	52	scope	scope	NOUN
fbem-6223	117	53	of	of	ADP
fbem-6223	117	54	the	the	DET
fbem-6223	117	55	vat	vat	NOUN
fbem-6223	117	56	rebate	rebate	NOUN
fbem-6223	117	57	policy	policy	NOUN
fbem-6223	117	58	benefit	benefit	NOUN
fbem-6223	117	59	,	,	PUNCT
fbem-6223	117	60	but	but	CCONJ
fbem-6223	117	61	as	as	ADP
fbem-6223	117	62	a	a	DET
fbem-6223	117	63	lot	lot	NOUN
fbem-6223	117	64	of	of	ADP
fbem-6223	117	65	diddle	diddle	NOUN
fbem-6223	117	66	vat	vat	NOUN
fbem-6223	117	67	tax	tax	NOUN
fbem-6223	117	68	refund	refund	NOUN
fbem-6223	117	69	cases	case	NOUN
fbem-6223	117	70	.	.	PUNCT
fbem-6223	118	1	to	to	ADP
fbem-6223	118	2	this	this	DET
fbem-6223	118	3	end	end	NOUN
fbem-6223	118	4	,	,	PUNCT
fbem-6223	118	5	we	we	PRON
fbem-6223	118	6	should	should	AUX
fbem-6223	118	7	strengthen	strengthen	VERB
fbem-6223	118	8	risk	risk	NOUN
fbem-6223	118	9	control	control	NOUN
fbem-6223	118	10	and	and	CCONJ
fbem-6223	118	11	management	management	NOUN
fbem-6223	118	12	,	,	PUNCT
fbem-6223	118	13	accurately	accurately	ADV
fbem-6223	118	14	divide	divide	VERB
fbem-6223	118	15	early	early	ADJ
fbem-6223	118	16	warning	warning	NOUN
fbem-6223	118	17	levels	level	NOUN
fbem-6223	118	18	,	,	PUNCT
fbem-6223	118	19	verify	verify	VERB
fbem-6223	118	20	the	the	DET
fbem-6223	118	21	authenticity	authenticity	NOUN
fbem-6223	118	22	of	of	ADP
fbem-6223	118	23	business	business	NOUN
fbem-6223	118	24	,	,	PUNCT
fbem-6223	118	25	achieve	achieve	VERB
fbem-6223	118	26	legally	legally	ADV
fbem-6223	118	27	,	,	PUNCT
fbem-6223	118	28	compliant	compliant	ADJ
fbem-6223	118	29	tax	tax	NOUN
fbem-6223	118	30	refund	refund	NOUN
fbem-6223	118	31	,	,	PUNCT
fbem-6223	118	32	and	and	CCONJ
fbem-6223	118	33	increase	increase	VERB
fbem-6223	118	34	the	the	DET
fbem-6223	118	35	punishment	punishment	NOUN
fbem-6223	118	36	to	to	PART
fbem-6223	118	37	form	form	VERB
fbem-6223	118	38	social	social	ADJ
fbem-6223	118	39	co	co	NOUN
fbem-6223	118	40	-	-	NOUN
fbem-6223	118	41	governance	governance	ADJ
fbem-6223	118	42	power	power	NOUN
fbem-6223	118	43	.	.	PUNCT
fbem-6223	119	1	we	we	PRON
fbem-6223	119	2	will	will	AUX
fbem-6223	119	3	adhere	adhere	VERB
fbem-6223	119	4	to	to	ADP
fbem-6223	119	5	the	the	DET
fbem-6223	119	6	principle	principle	NOUN
fbem-6223	119	7	of	of	ADP
fbem-6223	119	8	implementing	implement	VERB
fbem-6223	119	9	classified	classified	ADJ
fbem-6223	119	10	tax	tax	NOUN
fbem-6223	119	11	rebates	rebate	NOUN
fbem-6223	119	12	and	and	CCONJ
fbem-6223	119	13	voluntary	voluntary	ADJ
fbem-6223	119	14	tax	tax	NOUN
fbem-6223	119	15	rebates	rebate	NOUN
fbem-6223	119	16	.	.	PUNCT
fbem-6223	120	1	first	first	ADV
fbem-6223	120	2	of	of	ADP
fbem-6223	120	3	all	all	PRON
fbem-6223	120	4	,	,	PUNCT
fbem-6223	120	5	we	we	PRON
fbem-6223	120	6	should	should	AUX
fbem-6223	120	7	strengthen	strengthen	VERB
fbem-6223	120	8	the	the	DET
fbem-6223	120	9	classification	classification	NOUN
fbem-6223	120	10	management	management	NOUN
fbem-6223	120	11	of	of	ADP
fbem-6223	120	12	retained	retain	VERB
fbem-6223	120	13	tax	tax	NOUN
fbem-6223	120	14	refund	refund	NOUN
fbem-6223	120	15	.	.	PUNCT
fbem-6223	121	1	in	in	ADP
fbem-6223	121	2	2022	2022	NUM
fbem-6223	121	3	implement	implement	VERB
fbem-6223	121	4	mass	mass	PROPN
fbem-6223	121	5	bottom	bottom	ADJ
fbem-6223	121	6	tax	tax	NOUN
fbem-6223	121	7	rebates	rebate	NOUN
fbem-6223	121	8	,	,	PUNCT
fbem-6223	121	9	the	the	DET
fbem-6223	121	10	industry	industry	NOUN
fbem-6223	121	11	tax	tax	NOUN
fbem-6223	121	12	credit	credit	NOUN
fbem-6223	121	13	stock	stock	NOUN
fbem-6223	121	14	scale	scale	NOUN
fbem-6223	121	15	has	have	AUX
fbem-6223	121	16	been	be	AUX
fbem-6223	121	17	greatly	greatly	ADV
fbem-6223	121	18	reduced	reduce	VERB
fbem-6223	121	19	,	,	PUNCT
fbem-6223	121	20	considering	consider	VERB
fbem-6223	121	21	the	the	DET
fbem-6223	121	22	financial	financial	ADJ
fbem-6223	121	23	pressure	pressure	NOUN
fbem-6223	121	24	and	and	CCONJ
fbem-6223	121	25	the	the	DET
fbem-6223	121	26	national	national	ADJ
fbem-6223	121	27	strategic	strategic	ADJ
fbem-6223	121	28	development	development	NOUN
fbem-6223	121	29	direction	direction	NOUN
fbem-6223	121	30	,	,	PUNCT
fbem-6223	121	31	on	on	ADP
fbem-6223	121	32	the	the	DET
fbem-6223	121	33	design	design	NOUN
fbem-6223	121	34	of	of	ADP
fbem-6223	121	35	the	the	DET
fbem-6223	121	36	vat	vat	NOUN
fbem-6223	121	37	tax	tax	NOUN
fbem-6223	121	38	rebate	rebate	NOUN
fbem-6223	121	39	policy	policy	NOUN
fbem-6223	121	40	,	,	PUNCT
fbem-6223	121	41	suggest	suggest	VERB
fbem-6223	121	42	further	far	ADV
fbem-6223	121	43	fine	fine	ADJ
fbem-6223	121	44	molecular	molecular	ADJ
fbem-6223	121	45	industry	industry	NOUN
fbem-6223	121	46	and	and	CCONJ
fbem-6223	121	47	design	design	VERB
fbem-6223	121	48	different	different	ADJ
fbem-6223	121	49	rebate	rebate	NOUN
fbem-6223	121	50	proportion	proportion	NOUN
fbem-6223	121	51	,	,	PUNCT
fbem-6223	121	52	to	to	PART
fbem-6223	121	53	leave	leave	VERB
fbem-6223	121	54	tax	tax	NOUN
fbem-6223	121	55	credit	credit	NOUN
fbem-6223	121	56	burden	burden	NOUN
fbem-6223	121	57	heavier	heavy	ADJ
fbem-6223	121	58	industry	industry	NOUN
fbem-6223	121	59	implement	implement	VERB
fbem-6223	121	60	incremental	incremental	ADJ
fbem-6223	121	61	full	full	ADJ
fbem-6223	121	62	refund	refund	NOUN
fbem-6223	121	63	,	,	PUNCT
fbem-6223	121	64	to	to	PART
fbem-6223	121	65	leave	leave	VERB
fbem-6223	121	66	tax	tax	NOUN
fbem-6223	121	67	credit	credit	NOUN
fbem-6223	121	68	burden	burden	NOUN
fbem-6223	121	69	is	be	AUX
fbem-6223	121	70	not	not	PART
fbem-6223	121	71	heavy	heavy	ADJ
fbem-6223	121	72	child	child	NOUN
fbem-6223	121	73	industry	industry	NOUN
fbem-6223	121	74	,	,	PUNCT
fbem-6223	121	75	can	can	AUX
fbem-6223	121	76	appropriately	appropriately	ADV
fbem-6223	121	77	lower	low	ADJ
fbem-6223	121	78	incremental	incremental	ADJ
fbem-6223	121	79	tax	tax	NOUN
fbem-6223	121	80	rebate	rebate	NOUN
fbem-6223	121	81	ratio	ratio	NOUN
fbem-6223	121	82	.	.	PUNCT
fbem-6223	122	1	secondly	secondly	ADV
fbem-6223	122	2	,	,	PUNCT
fbem-6223	122	3	for	for	ADP
fbem-6223	122	4	the	the	DET
fbem-6223	122	5	long	long	ADJ
fbem-6223	122	6	-	-	PUNCT
fbem-6223	122	7	term	term	NOUN
fbem-6223	122	8	implementation	implementation	NOUN
fbem-6223	122	9	of	of	ADP
fbem-6223	122	10	the	the	DET
fbem-6223	122	11	delisting	delisting	NOUN
fbem-6223	122	12	policy	policy	NOUN
fbem-6223	122	13	,	,	PUNCT
fbem-6223	122	14	we	we	PRON
fbem-6223	122	15	should	should	AUX
fbem-6223	122	16	adhere	adhere	VERB
fbem-6223	122	17	to	to	ADP
fbem-6223	122	18	the	the	DET
fbem-6223	122	19	principle	principle	NOUN
fbem-6223	122	20	of	of	ADP
fbem-6223	122	21	voluntary	voluntary	ADJ
fbem-6223	122	22	tax	tax	NOUN
fbem-6223	122	23	rebate	rebate	NOUN
fbem-6223	122	24	,	,	PUNCT
fbem-6223	122	25	relax	relax	VERB
fbem-6223	122	26	the	the	DET
fbem-6223	122	27	application	application	NOUN
fbem-6223	122	28	cycle	cycle	NOUN
fbem-6223	122	29	of	of	ADP
fbem-6223	122	30	retained	retain	VERB
fbem-6223	122	31	tax	tax	NOUN
fbem-6223	122	32	refund	refund	NOUN
fbem-6223	122	33	,	,	PUNCT
fbem-6223	122	34	encourage	encourage	VERB
fbem-6223	122	35	qualified	qualified	ADJ
fbem-6223	122	36	enterprises	enterprise	NOUN
fbem-6223	122	37	to	to	PART
fbem-6223	122	38	consider	consider	VERB
fbem-6223	122	39	whether	whether	SCONJ
fbem-6223	122	40	to	to	PART
fbem-6223	122	41	apply	apply	VERB
fbem-6223	122	42	for	for	ADP
fbem-6223	122	43	tax	tax	NOUN
fbem-6223	122	44	rebate	rebate	NOUN
fbem-6223	122	45	based	base	VERB
fbem-6223	122	46	on	on	ADP
fbem-6223	122	47	their	their	PRON
fbem-6223	122	48	own	own	ADJ
fbem-6223	122	49	business	business	NOUN
fbem-6223	122	50	conditions	condition	NOUN
fbem-6223	122	51	,	,	PUNCT
fbem-6223	122	52	and	and	CCONJ
fbem-6223	122	53	do	do	AUX
fbem-6223	122	54	not	not	PART
fbem-6223	122	55	set	set	VERB
fbem-6223	122	56	the	the	DET
fbem-6223	122	57	tax	tax	NOUN
fbem-6223	122	58	rebate	rebate	NOUN
fbem-6223	122	59	as	as	ADP
fbem-6223	122	60	the	the	DET
fbem-6223	122	61	target	target	NOUN
fbem-6223	122	62	task	task	NOUN
fbem-6223	122	63	of	of	ADP
fbem-6223	122	64	the	the	DET
fbem-6223	122	65	tax	tax	NOUN
fbem-6223	122	66	system	system	NOUN
fbem-6223	122	67	.	.	PUNCT
fbem-6223	123	1	references	reference	NOUN
fbem-6223	123	2	[	[	X
fbem-6223	123	3	1	1	NUM
fbem-6223	123	4	]	]	X
fbem-6223	123	5	duan	duan	PROPN
fbem-6223	123	6	huayou	huayou	PROPN
fbem-6223	123	7	,	,	PUNCT
fbem-6223	123	8	yang	yang	PROPN
fbem-6223	123	9	xingliu	xingliu	PROPN
fbem-6223	123	10	,	,	PUNCT
fbem-6223	123	11	dong	dong	PROPN
fbem-6223	123	12	feng	feng	PROPN
fbem-6223	123	13	.	.	PUNCT
fbem-6223	124	1	digital	digital	ADJ
fbem-6223	124	2	transformation	transformation	NOUN
fbem-6223	124	3	,	,	PUNCT
fbem-6223	124	4	financing	financing	NOUN
fbem-6223	124	5	constraints	constraint	NOUN
fbem-6223	124	6	,	,	PUNCT
fbem-6223	124	7	and	and	CCONJ
fbem-6223	124	8	enterprise	enterprise	NOUN
fbem-6223	124	9	innovation	innovation	NOUN
fbem-6223	125	1	[	[	X
fbem-6223	125	2	j	j	X
fbem-6223	125	3	]	]	X
fbem-6223	125	4	.	.	PUNCT
fbem-6223	126	1	statistics	statistic	NOUN
fbem-6223	126	2	and	and	CCONJ
fbem-6223	126	3	decision	decision	NOUN
fbem-6223	126	4	-	-	PUNCT
fbem-6223	126	5	making	making	NOUN
fbem-6223	126	6	,	,	PUNCT
fbem-6223	126	7	2023	2023	NUM
fbem-6223	126	8	,	,	PUNCT
fbem-6223	126	9	(	(	PUNCT
fbem-6223	126	10	05	05	NUM
fbem-6223	126	11	):	):	PUNCT
fbem-6223	126	12	164	164	NUM
fbem-6223	126	13	-	-	SYM
fbem-6223	126	14	168	168	NUM
fbem-6223	126	15	.	.	PUNCT
fbem-6223	127	1	[	[	X
fbem-6223	127	2	2	2	NUM
fbem-6223	127	3	]	]	X
fbem-6223	127	4	qiao	qiao	PROPN
fbem-6223	127	5	cuixia	cuixia	PROPN
fbem-6223	127	6	,	,	PUNCT
fbem-6223	127	7	ma	ma	PROPN
fbem-6223	127	8	yisen	yisen	PROPN
fbem-6223	127	9	,	,	PUNCT
fbem-6223	127	10	liu	liu	PROPN
fbem-6223	127	11	yunzhi	yunzhi	PROPN
fbem-6223	127	12	.	.	PUNCT
fbem-6223	128	1	the	the	DET
fbem-6223	128	2	impact	impact	NOUN
fbem-6223	128	3	of	of	ADP
fbem-6223	128	4	non	non	ADJ
fbem-6223	128	5	-	-	ADJ
fbem-6223	128	6	stateowned	stateowned	ADJ
fbem-6223	128	7	shareholder	shareholder	NOUN
fbem-6223	128	8	governance	governance	NOUN
fbem-6223	128	9	on	on	ADP
fbem-6223	128	10	the	the	DET
fbem-6223	128	11	innovation	innovation	NOUN
fbem-6223	128	12	of	of	ADP
fbem-6223	128	13	stateowned	stateowne	VERB
fbem-6223	128	14	enterprises	enterprise	NOUN
fbem-6223	128	15	[	[	X
fbem-6223	128	16	j	j	X
fbem-6223	128	17	]	]	X
fbem-6223	128	18	.	.	PUNCT
fbem-6223	129	1	reform	reform	NOUN
fbem-6223	129	2	:	:	PUNCT
fbem-6223	129	3	1	1	NUM
fbem-6223	129	4	-	-	SYM
fbem-6223	129	5	21	21	NUM
fbem-6223	129	6	.	.	PUNCT
fbem-6223	130	1	[	[	X
fbem-6223	130	2	3	3	X
fbem-6223	130	3	]	]	X
fbem-6223	130	4	cao	cao	PROPN
fbem-6223	130	5	yue	yue	PROPN
fbem-6223	130	6	,	,	PUNCT
fbem-6223	130	7	peng	peng	PROPN
fbem-6223	130	8	eren	eren	PROPN
fbem-6223	130	9	,	,	PUNCT
fbem-6223	130	10	guo	guo	PROPN
fbem-6223	130	11	tianhao	tianhao	PROPN
fbem-6223	130	12	.	.	PUNCT
fbem-6223	131	1	research	research	NOUN
fbem-6223	131	2	on	on	ADP
fbem-6223	131	3	the	the	DET
fbem-6223	131	4	impact	impact	NOUN
fbem-6223	131	5	of	of	ADP
fbem-6223	131	6	vat	vat	NOUN
fbem-6223	131	7	rate	rate	NOUN
fbem-6223	131	8	adjustment	adjustment	NOUN
fbem-6223	131	9	on	on	ADP
fbem-6223	131	10	enterprise	enterprise	NOUN
fbem-6223	131	11	innovation	innovation	NOUN
fbem-6223	132	1	[	[	X
fbem-6223	132	2	j	j	X
fbem-6223	132	3	]	]	X
fbem-6223	132	4	.	.	PUNCT
fbem-6223	133	1	china	china	PROPN
fbem-6223	133	2	soft	soft	ADJ
fbem-6223	133	3	science	science	NOUN
fbem-6223	133	4	,	,	PUNCT
fbem-6223	133	5	2023	2023	NUM
fbem-6223	133	6	,	,	PUNCT
fbem-6223	133	7	(	(	PUNCT
fbem-6223	133	8	02	02	NUM
fbem-6223	133	9	):	):	PUNCT
fbem-6223	133	10	214	214	NUM
fbem-6223	133	11	-	-	SYM
fbem-6223	133	12	224	224	NUM
fbem-6223	133	13	.	.	PUNCT
fbem-6223	134	1	[	[	X
fbem-6223	134	2	4	4	X
fbem-6223	134	3	]	]	X
fbem-6223	134	4	lu	lu	PROPN
fbem-6223	134	5	zhaoyang	zhaoyang	PROPN
fbem-6223	134	6	,	,	PUNCT
fbem-6223	134	7	du	du	PROPN
fbem-6223	134	8	yutong	yutong	PROPN
fbem-6223	134	9	.	.	PUNCT
fbem-6223	135	1	research	research	NOUN
fbem-6223	135	2	on	on	ADP
fbem-6223	135	3	the	the	DET
fbem-6223	135	4	influence	influence	NOUN
fbem-6223	135	5	of	of	ADP
fbem-6223	135	6	tax	tax	NOUN
fbem-6223	135	7	incentives	incentive	NOUN
fbem-6223	135	8	on	on	ADP
fbem-6223	135	9	the	the	DET
fbem-6223	135	10	innovation	innovation	NOUN
fbem-6223	135	11	performance	performance	NOUN
fbem-6223	135	12	of	of	ADP
fbem-6223	135	13	new	new	ADJ
fbem-6223	135	14	energy	energy	NOUN
fbem-6223	135	15	enterprises	enterprise	NOUN
fbem-6223	135	16	—	—	PUNCT
fbem-6223	135	17	—	—	PUNCT
fbem-6223	135	18	take	take	VERB
fbem-6223	135	19	shanghai	shanghai	PROPN
fbem-6223	135	20	and	and	CCONJ
fbem-6223	135	21	shenzhen	shenzhen	PROPN
fbem-6223	135	22	a	a	PROPN
fbem-6223	135	23	-	-	PUNCT
fbem-6223	135	24	share	share	NOUN
fbem-6223	135	25	new	new	ADJ
fbem-6223	135	26	energy	energy	NOUN
fbem-6223	135	27	listed	list	VERB
fbem-6223	135	28	enterprises	enterprise	NOUN
fbem-6223	135	29	as	as	ADP
fbem-6223	135	30	an	an	DET
fbem-6223	135	31	example	example	NOUN
fbem-6223	135	32	[	[	X
fbem-6223	135	33	j	j	X
fbem-6223	135	34	]	]	X
fbem-6223	135	35	.	.	PUNCT
fbem-6223	136	1	[	[	X
fbem-6223	136	2	5	5	X
fbem-6223	136	3	]	]	PUNCT
fbem-6223	136	4	c.	c.	PROPN
fbem-6223	136	5	j.	j.	PROPN
fbem-6223	136	6	kaufman	kaufman	PROPN
fbem-6223	136	7	,	,	PUNCT
fbem-6223	136	8	rocky	rocky	ADJ
fbem-6223	136	9	mountain	mountain	NOUN
fbem-6223	136	10	research	research	NOUN
fbem-6223	136	11	lab	lab	NOUN
fbem-6223	136	12	.	.	PUNCT
fbem-6223	136	13	,	,	PUNCT
fbem-6223	136	14	boulder	boulder	PROPN
fbem-6223	136	15	,	,	PUNCT
fbem-6223	136	16	co	co	NOUN
fbem-6223	136	17	,	,	PUNCT
fbem-6223	136	18	private	private	ADJ
fbem-6223	136	19	communication	communication	NOUN
fbem-6223	136	20	,	,	PUNCT
fbem-6223	136	21	may	may	PROPN
fbem-6223	136	22	1995	1995	NUM
fbem-6223	136	23	.	.	PUNCT
fbem-6223	137	1	[	[	X
fbem-6223	137	2	6	6	NUM
fbem-6223	137	3	]	]	PUNCT
fbem-6223	137	4	cui	cui	PROPN
fbem-6223	137	5	jun	jun	PROPN
fbem-6223	137	6	,	,	PUNCT
fbem-6223	137	7	hua	hua	PROPN
fbem-6223	137	8	peiyan	peiyan	PROPN
fbem-6223	137	9	.	.	PUNCT
fbem-6223	137	10	classified	classify	VERB
fbem-6223	137	11	management	management	NOUN
fbem-6223	137	12	of	of	ADP
fbem-6223	137	13	vat	vat	NOUN
fbem-6223	137	14	retention	retention	NOUN
fbem-6223	137	15	,	,	PUNCT
fbem-6223	137	16	credit	credit	NOUN
fbem-6223	137	17	and	and	CCONJ
fbem-6223	137	18	tax	tax	NOUN
fbem-6223	137	19	rebate	rebate	NOUN
fbem-6223	137	20	:	:	PUNCT
fbem-6223	137	21	policy	policy	NOUN
fbem-6223	137	22	logic	logic	NOUN
fbem-6223	137	23	and	and	CCONJ
fbem-6223	137	24	optimization	optimization	NOUN
fbem-6223	137	25	suggestions	suggestion	NOUN
fbem-6223	138	1	[	[	X
fbem-6223	138	2	j	j	X
fbem-6223	138	3	]	]	X
fbem-6223	138	4	.	.	PUNCT
fbem-6223	139	1	tax	tax	NOUN
fbem-6223	139	2	research	research	NOUN
fbem-6223	139	3	,	,	PUNCT
fbem-6223	139	4	2023	2023	NUM
fbem-6223	139	5	,	,	PUNCT
fbem-6223	139	6	(	(	PUNCT
fbem-6223	139	7	02	02	NUM
fbem-6223	139	8	):	):	PUNCT
fbem-6223	139	9	130	130	NUM
fbem-6223	139	10	-	-	PUNCT
fbem-6223	139	11	135.m	135.m	NOUN
fbem-6223	139	12	.	.	PUNCT
fbem-6223	140	1	young	young	ADJ
fbem-6223	140	2	,	,	PUNCT
fbem-6223	140	3	the	the	DET
fbem-6223	140	4	techincal	techincal	ADJ
fbem-6223	140	5	writers	writer	NOUN
fbem-6223	140	6	handbook	handbook	NOUN
fbem-6223	140	7	.	.	PUNCT
fbem-6223	141	1	mill	mill	NOUN
fbem-6223	141	2	valley	valley	PROPN
fbem-6223	141	3	,	,	PUNCT
fbem-6223	141	4	ca	ca	PROPN
fbem-6223	141	5	:	:	PUNCT
fbem-6223	141	6	university	university	NOUN
fbem-6223	141	7	science	science	NOUN
fbem-6223	141	8	,	,	PUNCT
fbem-6223	141	9	1989	1989	NUM
fbem-6223	141	10	.	.	PUNCT
fbem-6223	142	1	[	[	X
fbem-6223	142	2	7	7	X
fbem-6223	142	3	]	]	X
fbem-6223	142	4	xiong	xiong	PROPN
fbem-6223	142	5	kaijun	kaijun	PROPN
fbem-6223	142	6	.	.	PUNCT
fbem-6223	143	1	how	how	SCONJ
fbem-6223	143	2	the	the	DET
fbem-6223	143	3	r	r	NOUN
fbem-6223	143	4	&	&	CCONJ
fbem-6223	143	5	d	d	NOUN
fbem-6223	143	6	subsidies	subsidy	NOUN
fbem-6223	143	7	and	and	CCONJ
fbem-6223	143	8	non	non	ADJ
fbem-6223	143	9	-	-	NOUN
fbem-6223	143	10	r	r	NOUN
fbem-6223	143	11	&	&	CCONJ
fbem-6223	143	12	d	d	NOUN
fbem-6223	143	13	subsidies	subsidy	NOUN
fbem-6223	143	14	affect	affect	VERB
fbem-6223	143	15	the	the	DET
fbem-6223	143	16	innovation	innovation	NOUN
fbem-6223	143	17	investment	investment	NOUN
fbem-6223	143	18	of	of	ADP
fbem-6223	143	19	enterprises	enterprise	NOUN
fbem-6223	143	20	[	[	X
fbem-6223	143	21	j	j	X
fbem-6223	143	22	]	]	X
fbem-6223	143	23	.	.	PUNCT
fbem-6223	144	1	scientific	scientific	ADJ
fbem-6223	144	2	research	research	NOUN
fbem-6223	144	3	,	,	PUNCT
fbem-6223	144	4	2023,41	2023,41	NUM
fbem-6223	144	5	(	(	PUNCT
fbem-6223	144	6	01	01	NUM
fbem-6223	144	7	):	):	PUNCT
fbem-6223	144	8	181	181	NUM
fbem-6223	144	9	-	-	SYM
fbem-6223	144	10	192	192	NUM
fbem-6223	144	11	.	.	PUNCT
fbem-6223	145	1	[	[	X
fbem-6223	145	2	8	8	NUM
fbem-6223	145	3	]	]	X
fbem-6223	145	4	xiao	xiao	PROPN
fbem-6223	145	5	-	-	PUNCT
fbem-6223	145	6	fang	fang	X
fbem-6223	145	7	zhu	zhu	PROPN
fbem-6223	145	8	.	.	PUNCT
fbem-6223	146	1	r	r	NOUN
fbem-6223	146	2	&	&	CCONJ
fbem-6223	146	3	amp	amp	PROPN
fbem-6223	146	4	;	;	PUNCT
fbem-6223	146	5	d	d	DET
fbem-6223	146	6	heterogeneity	heterogeneity	NOUN
fbem-6223	146	7	,	,	PUNCT
fbem-6223	146	8	acquisition	acquisition	NOUN
fbem-6223	146	9	and	and	CCONJ
fbem-6223	146	10	innovation	innovation	NOUN
fbem-6223	147	1	[	[	X
fbem-6223	147	2	j	j	X
fbem-6223	147	3	]	]	X
fbem-6223	147	4	.	.	PUNCT
fbem-6223	148	1	accounting	accounting	NOUN
fbem-6223	148	2	communication	communication	NOUN
fbem-6223	148	3	,	,	PUNCT
fbem-6223	148	4	2023	2023	NUM
fbem-6223	148	5	,	,	PUNCT
fbem-6223	148	6	(	(	PUNCT
fbem-6223	148	7	02	02	NUM
fbem-6223	148	8	):	):	PUNCT
fbem-6223	148	9	63	63	NUM
fbem-6223	148	10	-	-	SYM
fbem-6223	148	11	66	66	NUM
fbem-6223	148	12	+	+	NUM
fbem-6223	148	13	79	79	NUM
fbem-6223	148	14	.	.	PUNCT
fbem-6223	149	1	[	[	X
fbem-6223	149	2	9	9	NUM
fbem-6223	149	3	]	]	X
fbem-6223	149	4	fang	fang	X
fbem-6223	149	5	zhongxiu	zhongxiu	PROPN
fbem-6223	149	6	.	.	PUNCT
fbem-6223	150	1	intellectual	intellectual	ADJ
fbem-6223	150	2	property	property	NOUN
fbem-6223	150	3	rights	right	NOUN
fbem-6223	150	4	protection	protection	NOUN
fbem-6223	150	5	,	,	PUNCT
fbem-6223	150	6	enterprise	enterprise	NOUN
fbem-6223	150	7	innovation	innovation	NOUN
fbem-6223	150	8	motivation	motivation	NOUN
fbem-6223	150	9	and	and	CCONJ
fbem-6223	150	10	innovation	innovation	NOUN
fbem-6223	150	11	performance	performance	NOUN
fbem-6223	151	1	[	[	X
fbem-6223	151	2	j	j	X
fbem-6223	151	3	]	]	X
fbem-6223	151	4	.	.	PUNCT
fbem-6223	152	1	statistics	statistic	NOUN
fbem-6223	152	2	and	and	CCONJ
fbem-6223	152	3	decision	decision	NOUN
fbem-6223	152	4	-	-	PUNCT
fbem-6223	152	5	making	making	NOUN
fbem-6223	152	6	,	,	PUNCT
fbem-6223	152	7	2022,38	2022,38	NUM
fbem-6223	152	8	(	(	PUNCT
fbem-6223	152	9	24	24	NUM
fbem-6223	152	10	):	):	PUNCT
fbem-6223	152	11	154	154	NUM
fbem-6223	152	12	-	-	SYM
fbem-6223	152	13	159	159	NUM
fbem-6223	152	14	.	.	PUNCT
fbem-6223	153	1	[	[	X
fbem-6223	153	2	10	10	NUM
fbem-6223	153	3	]	]	PUNCT
fbem-6223	153	4	s.	s.	PROPN
fbem-6223	153	5	p.	p.	PROPN
fbem-6223	153	6	bingulac	bingulac	PROPN
fbem-6223	153	7	,	,	PUNCT
fbem-6223	153	8	“	"	PUNCT
fbem-6223	153	9	on	on	ADP
fbem-6223	153	10	the	the	DET
fbem-6223	153	11	compatibility	compatibility	NOUN
fbem-6223	153	12	of	of	ADP
fbem-6223	153	13	adaptive	adaptive	ADJ
fbem-6223	153	14	controllers	controller	NOUN
fbem-6223	153	15	(	(	PUNCT
fbem-6223	153	16	published	publish	VERB
fbem-6223	153	17	conference	conference	NOUN
fbem-6223	153	18	proceedings	proceeding	NOUN
fbem-6223	153	19	style	style	NOUN
fbem-6223	153	20	)	)	PUNCT
fbem-6223	153	21	,	,	PUNCT
fbem-6223	153	22	”	"	PUNCT
fbem-6223	153	23	in	in	ADP
fbem-6223	153	24	proc	proc	NOUN
fbem-6223	153	25	.	.	PUNCT
fbem-6223	154	1	4th	4th	ADJ
fbem-6223	154	2	annu	annu	PROPN
fbem-6223	154	3	.	.	PUNCT
fbem-6223	154	4	allerton	allerton	PROPN
fbem-6223	154	5	conf	conf	PROPN
fbem-6223	154	6	.	.	PUNCT
fbem-6223	154	7	circuits	circuit	NOUN
fbem-6223	154	8	and	and	CCONJ
fbem-6223	154	9	systems	system	NOUN
fbem-6223	154	10	theory	theory	NOUN
fbem-6223	154	11	,	,	PUNCT
fbem-6223	154	12	new	new	PROPN
fbem-6223	154	13	york	york	PROPN
fbem-6223	154	14	,	,	PUNCT
fbem-6223	154	15	1994	1994	NUM
fbem-6223	154	16	,	,	PUNCT
fbem-6223	154	17	pp	pp	PROPN
fbem-6223	154	18	.	.	PUNCT
fbem-6223	155	1	8–16	8–16	PROPN
fbem-6223	155	2	.	.	PUNCT
fbem-6223	156	1	254	254	NUM
fbem-6223	157	1	[	[	SYM
fbem-6223	157	2	11	11	NUM
fbem-6223	157	3	]	]	X
fbem-6223	157	4	g.	g.	PROPN
fbem-6223	157	5	r.	r.	PROPN
fbem-6223	157	6	faulhaber	faulhaber	PROPN
fbem-6223	157	7	,	,	PUNCT
fbem-6223	157	8	“	"	PUNCT
fbem-6223	157	9	design	design	NOUN
fbem-6223	157	10	of	of	ADP
fbem-6223	157	11	service	service	NOUN
fbem-6223	157	12	systems	system	NOUN
fbem-6223	157	13	with	with	ADP
fbem-6223	157	14	priority	priority	NOUN
fbem-6223	157	15	reservation	reservation	NOUN
fbem-6223	157	16	,	,	PUNCT
fbem-6223	157	17	”	"	PUNCT
fbem-6223	157	18	in	in	ADP
fbem-6223	157	19	conf	conf	NOUN
fbem-6223	157	20	.	.	PUNCT
fbem-6223	158	1	rec	rec	PROPN
fbem-6223	158	2	.	.	PROPN
fbem-6223	158	3	1995	1995	NUM
fbem-6223	158	4	ieee	ieee	PROPN
fbem-6223	158	5	int	int	NOUN
fbem-6223	158	6	.	.	PUNCT
fbem-6223	158	7	conf	conf	PROPN
fbem-6223	158	8	.	.	PUNCT
fbem-6223	159	1	communications	communication	NOUN
fbem-6223	159	2	,	,	PUNCT
fbem-6223	159	3	pp	pp	ADJ
fbem-6223	159	4	.	.	PUNCT
fbem-6223	160	1	3–8	3–8	X
fbem-6223	160	2	.	.	PUNCT
fbem-6223	161	1	[	[	X
fbem-6223	161	2	12	12	NUM
fbem-6223	161	3	]	]	X
fbem-6223	161	4	w.	w.	PROPN
fbem-6223	161	5	d.	d.	PROPN
fbem-6223	161	6	doyle	doyle	PROPN
fbem-6223	161	7	,	,	PUNCT
fbem-6223	161	8	“	"	PUNCT
fbem-6223	161	9	magnetization	magnetization	NOUN
fbem-6223	161	10	reversal	reversal	NOUN
fbem-6223	161	11	in	in	ADP
fbem-6223	161	12	films	film	NOUN
fbem-6223	161	13	with	with	ADP
fbem-6223	161	14	biaxial	biaxial	NOUN
fbem-6223	161	15	anisotropy	anisotropy	NOUN
fbem-6223	161	16	,	,	PUNCT
fbem-6223	161	17	”	"	PUNCT
fbem-6223	161	18	in	in	ADP
fbem-6223	161	19	1987	1987	NUM
fbem-6223	161	20	proc	proc	NOUN
fbem-6223	161	21	.	.	PUNCT
fbem-6223	162	1	intermag	intermag	PROPN
fbem-6223	162	2	conf	conf	PROPN
fbem-6223	162	3	.	.	PUNCT
fbem-6223	162	4	,	,	PUNCT
fbem-6223	163	1	pp	pp	PROPN
fbem-6223	163	2	.	.	PUNCT
fbem-6223	164	1	2.2	2.2	NUM
fbem-6223	164	2	-	-	SYM
fbem-6223	164	3	1–2.26	1–2.26	NUM
fbem-6223	164	4	.	.	PUNCT
fbem-6223	165	1	[	[	X
fbem-6223	165	2	13	13	NUM
fbem-6223	165	3	]	]	X
fbem-6223	165	4	g.	g.	PROPN
fbem-6223	165	5	w.	w.	PROPN
fbem-6223	165	6	juette	juette	PROPN
fbem-6223	165	7	and	and	CCONJ
fbem-6223	165	8	l.	l.	PROPN
fbem-6223	165	9	e.	e.	PROPN
fbem-6223	165	10	zeffanella	zeffanella	PROPN
fbem-6223	165	11	,	,	PUNCT
fbem-6223	165	12	“	"	PUNCT
fbem-6223	165	13	radio	radio	NOUN
fbem-6223	165	14	noise	noise	NOUN
fbem-6223	165	15	currents	current	NOUN
fbem-6223	165	16	n	n	DET
fbem-6223	165	17	short	short	ADJ
fbem-6223	165	18	sections	section	NOUN
fbem-6223	165	19	on	on	ADP
fbem-6223	165	20	bundle	bundle	NOUN
fbem-6223	165	21	conductors	conductor	NOUN
fbem-6223	165	22	(	(	PUNCT
fbem-6223	165	23	presented	present	VERB
fbem-6223	165	24	conference	conference	NOUN
fbem-6223	165	25	paper	paper	NOUN
fbem-6223	165	26	style	style	NOUN
fbem-6223	165	27	)	)	PUNCT
fbem-6223	165	28	,	,	PUNCT
fbem-6223	165	29	”	"	PUNCT
fbem-6223	165	30	presented	present	VERB
fbem-6223	165	31	at	at	ADP
fbem-6223	165	32	the	the	DET
fbem-6223	165	33	ieee	ieee	NOUN
fbem-6223	165	34	summer	summer	NOUN
fbem-6223	165	35	power	power	NOUN
fbem-6223	165	36	meeting	meeting	NOUN
fbem-6223	165	37	,	,	PUNCT
fbem-6223	165	38	dallas	dallas	PROPN
fbem-6223	165	39	,	,	PUNCT
fbem-6223	165	40	tx	tx	PROPN
fbem-6223	165	41	,	,	PUNCT
fbem-6223	165	42	jun	jun	PROPN
fbem-6223	165	43	.	.	PROPN
fbem-6223	165	44	22–27	22–27	NUM
fbem-6223	165	45	,	,	PUNCT
fbem-6223	165	46	1990	1990	NUM
fbem-6223	165	47	,	,	PUNCT
fbem-6223	165	48	paper	paper	NOUN
fbem-6223	165	49	90	90	NUM
fbem-6223	165	50	sm	sm	PROPN
fbem-6223	165	51	690	690	NUM
fbem-6223	165	52	-	-	SYM
fbem-6223	165	53	0	0	NUM
fbem-6223	165	54	pwrs	pwrs	NOUN
fbem-6223	165	55	.	.	PUNCT
fbem-6223	166	1	[	[	X
fbem-6223	166	2	14	14	NUM
fbem-6223	166	3	]	]	X
fbem-6223	166	4	j.	j.	PROPN
fbem-6223	166	5	g.	g.	PROPN
fbem-6223	166	6	kreifeldt	kreifeldt	PROPN
fbem-6223	166	7	,	,	PUNCT
fbem-6223	166	8	“	"	PUNCT
fbem-6223	166	9	an	an	DET
fbem-6223	166	10	analysis	analysis	NOUN
fbem-6223	166	11	of	of	ADP
fbem-6223	166	12	surface	surface	NOUN
fbem-6223	166	13	-	-	PUNCT
fbem-6223	166	14	detected	detect	VERB
fbem-6223	166	15	emg	emg	NOUN
fbem-6223	166	16	as	as	ADP
fbem-6223	166	17	an	an	DET
fbem-6223	166	18	amplitude	amplitude	NOUN
fbem-6223	166	19	-	-	PUNCT
fbem-6223	166	20	modulated	modulate	VERB
fbem-6223	166	21	noise	noise	NOUN
fbem-6223	166	22	,	,	PUNCT
fbem-6223	166	23	”	"	PUNCT
fbem-6223	166	24	presented	present	VERB
fbem-6223	166	25	at	at	ADP
fbem-6223	166	26	the	the	DET
fbem-6223	166	27	1989	1989	NUM
fbem-6223	166	28	int	int	NOUN
fbem-6223	166	29	.	.	PUNCT
fbem-6223	167	1	conf	conf	PROPN
fbem-6223	167	2	.	.	PUNCT
fbem-6223	168	1	medicine	medicine	NOUN
fbem-6223	168	2	and	and	CCONJ
fbem-6223	168	3	biological	biological	ADJ
fbem-6223	168	4	engineering	engineering	NOUN
fbem-6223	168	5	,	,	PUNCT
fbem-6223	168	6	chicago	chicago	PROPN
fbem-6223	168	7	,	,	PUNCT
fbem-6223	168	8	il	il	PROPN
fbem-6223	168	9	.	.	PUNCT
fbem-6223	169	1	[	[	X
fbem-6223	169	2	15	15	NUM
fbem-6223	169	3	]	]	X
fbem-6223	169	4	j.	j.	PROPN
fbem-6223	169	5	williams	williams	PROPN
fbem-6223	169	6	,	,	PUNCT
fbem-6223	169	7	“	"	PUNCT
fbem-6223	169	8	narrow	narrow	ADJ
fbem-6223	169	9	-	-	PUNCT
fbem-6223	169	10	band	band	NOUN
fbem-6223	169	11	analyzer	analyzer	NOUN
fbem-6223	169	12	(	(	PUNCT
fbem-6223	169	13	thesis	thesis	NOUN
fbem-6223	169	14	or	or	CCONJ
fbem-6223	169	15	dissertation	dissertation	NOUN
fbem-6223	169	16	style	style	NOUN
fbem-6223	169	17	)	)	PUNCT
fbem-6223	169	18	,	,	PUNCT
fbem-6223	169	19	”	"	PUNCT
fbem-6223	169	20	ph.d	ph.d	PROPN
fbem-6223	169	21	.	.	PUNCT
fbem-6223	169	22	dissertation	dissertation	NOUN
fbem-6223	169	23	,	,	PUNCT
fbem-6223	169	24	dept	dept	NOUN
fbem-6223	169	25	.	.	PUNCT
fbem-6223	169	26	elect	elect	PROPN
fbem-6223	169	27	.	.	PUNCT
fbem-6223	170	1	eng	eng	PROPN
fbem-6223	170	2	.	.	PROPN
fbem-6223	170	3	,	,	PUNCT
fbem-6223	170	4	harvard	harvard	PROPN
fbem-6223	170	5	univ	univ	PROPN
fbem-6223	170	6	.	.	PROPN
fbem-6223	170	7	,	,	PUNCT
fbem-6223	170	8	cambridge	cambridge	PROPN
fbem-6223	170	9	,	,	PUNCT
fbem-6223	170	10	ma	ma	PROPN
fbem-6223	170	11	,	,	PUNCT
fbem-6223	170	12	1993	1993	NUM
fbem-6223	170	13	.	.	PUNCT
fbem-6223	171	1	[	[	X
fbem-6223	171	2	16	16	NUM
fbem-6223	171	3	]	]	X
fbem-6223	171	4	n.	n.	PROPN
fbem-6223	171	5	kawasaki	kawasaki	PROPN
fbem-6223	171	6	,	,	PUNCT
fbem-6223	171	7	“	"	PUNCT
fbem-6223	171	8	parametric	parametric	ADJ
fbem-6223	171	9	study	study	NOUN
fbem-6223	171	10	of	of	ADP
fbem-6223	171	11	thermal	thermal	ADJ
fbem-6223	171	12	and	and	CCONJ
fbem-6223	171	13	chemical	chemical	NOUN
fbem-6223	171	14	nonequilibrium	nonequilibrium	NOUN
fbem-6223	171	15	nozzle	nozzle	NOUN
fbem-6223	171	16	flow	flow	NOUN
fbem-6223	171	17	,	,	PUNCT
fbem-6223	171	18	”	"	PUNCT
fbem-6223	171	19	m.s	m.s	PROPN
fbem-6223	171	20	.	.	PROPN
fbem-6223	171	21	thesis	thesis	PROPN
fbem-6223	171	22	,	,	PUNCT
fbem-6223	171	23	dept	dept	NOUN
fbem-6223	171	24	.	.	PROPN
fbem-6223	171	25	electron	electron	PROPN
fbem-6223	171	26	.	.	PUNCT
fbem-6223	172	1	eng	eng	PROPN
fbem-6223	172	2	.	.	PROPN
fbem-6223	172	3	,	,	PUNCT
fbem-6223	172	4	osaka	osaka	PROPN
fbem-6223	172	5	univ	univ	PROPN
fbem-6223	172	6	.	.	PROPN
fbem-6223	172	7	,	,	PUNCT
fbem-6223	172	8	osaka	osaka	PROPN
fbem-6223	172	9	,	,	PUNCT
fbem-6223	172	10	japan	japan	PROPN
fbem-6223	172	11	,	,	PUNCT
fbem-6223	172	12	1993	1993	NUM
fbem-6223	172	13	.	.	PUNCT
fbem-6223	173	1	[	[	X
fbem-6223	173	2	17	17	NUM
fbem-6223	173	3	]	]	PUNCT
fbem-6223	173	4	j.	j.	PROPN
fbem-6223	173	5	p.	p.	PROPN
fbem-6223	173	6	wilkinson	wilkinson	PROPN
fbem-6223	173	7	,	,	PUNCT
fbem-6223	173	8	“	"	PUNCT
fbem-6223	173	9	nonlinear	nonlinear	ADJ
fbem-6223	173	10	resonant	resonant	ADJ
fbem-6223	173	11	circuit	circuit	NOUN
fbem-6223	173	12	devices	device	NOUN
fbem-6223	173	13	(	(	PUNCT
fbem-6223	173	14	patent	patent	NOUN
fbem-6223	173	15	style	style	NOUN
fbem-6223	173	16	)	)	PUNCT
fbem-6223	173	17	,	,	PUNCT
fbem-6223	173	18	”	"	PUNCT
fbem-6223	173	19	u.s	u.s	PROPN
fbem-6223	173	20	.	.	PROPN
fbem-6223	173	21	patent	patent	NOUN
fbem-6223	173	22	3	3	NUM
fbem-6223	173	23	624	624	NUM
fbem-6223	173	24	12	12	NUM
fbem-6223	173	25	,	,	PUNCT
fbem-6223	173	26	july	july	PROPN
fbem-6223	173	27	16	16	NUM
fbem-6223	173	28	,	,	PUNCT
fbem-6223	173	29	1990	1990	NUM
fbem-6223	173	30	.	.	PUNCT
fbem-6223	174	1	[	[	X
fbem-6223	174	2	18	18	NUM
fbem-6223	174	3	]	]	PUNCT
fbem-6223	174	4	ieee	ieee	NOUN
fbem-6223	174	5	criteria	criterion	NOUN
fbem-6223	174	6	for	for	ADP
fbem-6223	174	7	class	class	NOUN
fbem-6223	174	8	ie	ie	X
fbem-6223	174	9	electric	electric	PROPN
fbem-6223	174	10	systems	system	NOUN
fbem-6223	174	11	(	(	PUNCT
fbem-6223	174	12	standards	standard	NOUN
fbem-6223	174	13	style	style	NOUN
fbem-6223	174	14	)	)	PUNCT
fbem-6223	174	15	,	,	PUNCT
fbem-6223	174	16	ieee	ieee	NOUN
fbem-6223	174	17	standard	standard	NOUN
fbem-6223	174	18	308	308	NUM
fbem-6223	174	19	,	,	PUNCT
fbem-6223	174	20	1969	1969	NUM
fbem-6223	174	21	.	.	PUNCT
fbem-6223	175	1	[	[	X
fbem-6223	175	2	19	19	NUM
fbem-6223	175	3	]	]	PUNCT
fbem-6223	175	4	letter	letter	NOUN
fbem-6223	175	5	symbols	symbol	NOUN
fbem-6223	175	6	for	for	ADP
fbem-6223	175	7	quantities	quantity	NOUN
fbem-6223	175	8	,	,	PUNCT
fbem-6223	175	9	ansi	ansi	PROPN
fbem-6223	175	10	standard	standard	PROPN
fbem-6223	175	11	y10.5	y10.5	PROPN
fbem-6223	175	12	-	-	PROPN
fbem-6223	175	13	1968	1968	NUM
fbem-6223	175	14	.	.	PUNCT
fbem-6223	176	1	[	[	X
fbem-6223	176	2	20	20	NUM
fbem-6223	176	3	]	]	PUNCT
fbem-6223	176	4	ding	ding	NOUN
fbem-6223	176	5	dongsheng	dongsheng	PROPN
fbem-6223	176	6	,	,	PUNCT
fbem-6223	176	7	xu	xu	PROPN
fbem-6223	176	8	jianguo	jianguo	PROPN
fbem-6223	176	9	.	.	PUNCT
fbem-6223	177	1	international	international	ADJ
fbem-6223	177	2	reference	reference	NOUN
fbem-6223	177	3	for	for	ADP
fbem-6223	177	4	vat	vat	NOUN
fbem-6223	177	5	retention	retention	NOUN
fbem-6223	177	6	and	and	CCONJ
fbem-6223	177	7	tax	tax	NOUN
fbem-6223	177	8	rebate	rebate	NOUN
fbem-6223	178	1	[	[	X
fbem-6223	178	2	j	j	X
fbem-6223	178	3	]	]	X
fbem-6223	178	4	.	.	PUNCT
fbem-6223	179	1	international	international	ADJ
fbem-6223	179	2	revenue	revenue	NOUN
fbem-6223	179	3	,	,	PUNCT
fbem-6223	179	4	2019	2019	NUM
fbem-6223	179	5	,	,	PUNCT
fbem-6223	179	6	(	(	PUNCT
fbem-6223	179	7	08	08	NUM
fbem-6223	179	8	):	):	PUNCT
fbem-6223	179	9	71	71	NUM
fbem-6223	179	10	-	-	SYM
fbem-6223	179	11	74	74	NUM
fbem-6223	179	12	.	.	PUNCT