id	sid	tid	token	lemma	pos
fbem-8697	1	1	frontiers	frontier	NOUN
fbem-8697	1	2	in	in	ADP
fbem-8697	1	3	business	business	NOUN
fbem-8697	1	4	,	,	PUNCT
fbem-8697	1	5	economics	economic	NOUN
fbem-8697	1	6	and	and	CCONJ
fbem-8697	1	7	management	management	NOUN
fbem-8697	1	8	issn	issn	PROPN
fbem-8697	1	9	:	:	PUNCT
fbem-8697	1	10	2766	2766	NUM
fbem-8697	1	11	-	-	PUNCT
fbem-8697	1	12	824x	824x	NUM
fbem-8697	1	13	|	|	ADJ
fbem-8697	1	14	vol	vol	NOUN
fbem-8697	1	15	.	.	PROPN
fbem-8697	2	1	9	9	NUM
fbem-8697	2	2	,	,	PUNCT
fbem-8697	2	3	no	no	INTJ
fbem-8697	2	4	.	.	NOUN
fbem-8697	2	5	1	1	NUM
fbem-8697	2	6	,	,	PUNCT
fbem-8697	2	7	2023	2023	NUM
fbem-8697	2	8	300	300	NUM
fbem-8697	2	9	research	research	NOUN
fbem-8697	2	10	on	on	ADP
fbem-8697	2	11	the	the	DET
fbem-8697	2	12	present	present	ADJ
fbem-8697	2	13	situation	situation	NOUN
fbem-8697	2	14	and	and	CCONJ
fbem-8697	2	15	development	development	NOUN
fbem-8697	2	16	path	path	NOUN
fbem-8697	2	17	of	of	ADP
fbem-8697	2	18	enterprise	enterprise	NOUN
fbem-8697	2	19	tax	tax	NOUN
fbem-8697	2	20	planning	planning	NOUN
fbem-8697	2	21	kaiming	kaiming	NOUN
fbem-8697	2	22	yang1	yang1	PROPN
fbem-8697	2	23	,	,	PUNCT
fbem-8697	2	24	a	a	PRON
fbem-8697	2	25	,	,	PUNCT
fbem-8697	2	26	xiaofeng	xiaofeng	PROPN
fbem-8697	2	27	hei2	hei2	PROPN
fbem-8697	2	28	,	,	PUNCT
fbem-8697	2	29	b	b	PROPN
fbem-8697	2	30	1	1	NUM
fbem-8697	2	31	yunnan	yunnan	NOUN
fbem-8697	2	32	physical	physical	ADJ
fbem-8697	2	33	science	science	NOUN
fbem-8697	2	34	and	and	CCONJ
fbem-8697	2	35	sports	sport	NOUN
fbem-8697	2	36	professional	professional	ADJ
fbem-8697	2	37	college	college	PROPN
fbem-8697	2	38	,	,	PUNCT
fbem-8697	2	39	yunnan	yunnan	PROPN
fbem-8697	2	40	,	,	PUNCT
fbem-8697	2	41	650000	650000	NUM
fbem-8697	2	42	,	,	PUNCT
fbem-8697	2	43	china	china	PROPN
fbem-8697	2	44	2	2	NUM
fbem-8697	2	45	kunming	kunming	PROPN
fbem-8697	2	46	medical	medical	PROPN
fbem-8697	2	47	university	university	PROPN
fbem-8697	2	48	haiyuan	haiyuan	PROPN
fbem-8697	2	49	college	college	PROPN
fbem-8697	2	50	,	,	PUNCT
fbem-8697	2	51	yunnan	yunnan	PROPN
fbem-8697	2	52	,	,	PUNCT
fbem-8697	2	53	650000	650000	NUM
fbem-8697	2	54	,	,	PUNCT
fbem-8697	2	55	china	china	PROPN
fbem-8697	2	56	a	a	DET
fbem-8697	2	57	yoyodall@foxmail.com	yoyodall@foxmail.com	PROPN
fbem-8697	2	58	,	,	PUNCT
fbem-8697	2	59	b18887874217@163.com	b18887874217@163.com	PROPN
fbem-8697	2	60	abstract	abstract	NOUN
fbem-8697	2	61	:	:	PUNCT
fbem-8697	2	62	this	this	DET
fbem-8697	2	63	paper	paper	NOUN
fbem-8697	2	64	aims	aim	VERB
fbem-8697	2	65	to	to	PART
fbem-8697	2	66	discuss	discuss	VERB
fbem-8697	2	67	the	the	DET
fbem-8697	2	68	present	present	ADJ
fbem-8697	2	69	situation	situation	NOUN
fbem-8697	2	70	and	and	CCONJ
fbem-8697	2	71	development	development	NOUN
fbem-8697	2	72	path	path	NOUN
fbem-8697	2	73	of	of	ADP
fbem-8697	2	74	enterprise	enterprise	NOUN
fbem-8697	2	75	tax	tax	NOUN
fbem-8697	2	76	planning	planning	NOUN
fbem-8697	2	77	.	.	PUNCT
fbem-8697	3	1	by	by	ADP
fbem-8697	3	2	summarizing	summarize	VERB
fbem-8697	3	3	and	and	CCONJ
fbem-8697	3	4	analyzing	analyze	VERB
fbem-8697	3	5	the	the	DET
fbem-8697	3	6	existing	exist	VERB
fbem-8697	3	7	literature	literature	NOUN
fbem-8697	3	8	,	,	PUNCT
fbem-8697	3	9	it	it	PRON
fbem-8697	3	10	is	be	AUX
fbem-8697	3	11	found	find	VERB
fbem-8697	3	12	that	that	SCONJ
fbem-8697	3	13	the	the	DET
fbem-8697	3	14	main	main	ADJ
fbem-8697	3	15	characteristics	characteristic	NOUN
fbem-8697	3	16	of	of	ADP
fbem-8697	3	17	current	current	ADJ
fbem-8697	3	18	enterprise	enterprise	NOUN
fbem-8697	3	19	tax	tax	NOUN
fbem-8697	3	20	planning	planning	NOUN
fbem-8697	3	21	include	include	VERB
fbem-8697	3	22	:	:	PUNCT
fbem-8697	3	23	the	the	DET
fbem-8697	3	24	application	application	NOUN
fbem-8697	3	25	of	of	ADP
fbem-8697	3	26	various	various	ADJ
fbem-8697	3	27	planning	planning	NOUN
fbem-8697	3	28	methods	method	NOUN
fbem-8697	3	29	,	,	PUNCT
fbem-8697	3	30	the	the	DET
fbem-8697	3	31	avoidance	avoidance	NOUN
fbem-8697	3	32	of	of	ADP
fbem-8697	3	33	tax	tax	NOUN
fbem-8697	3	34	risks	risk	NOUN
fbem-8697	3	35	and	and	CCONJ
fbem-8697	3	36	the	the	DET
fbem-8697	3	37	guarantee	guarantee	NOUN
fbem-8697	3	38	of	of	ADP
fbem-8697	3	39	legitimacy	legitimacy	NOUN
fbem-8697	3	40	.	.	PUNCT
fbem-8697	4	1	at	at	ADP
fbem-8697	4	2	the	the	DET
fbem-8697	4	3	same	same	ADJ
fbem-8697	4	4	time	time	NOUN
fbem-8697	4	5	,	,	PUNCT
fbem-8697	4	6	there	there	PRON
fbem-8697	4	7	are	be	VERB
fbem-8697	4	8	also	also	ADV
fbem-8697	4	9	some	some	DET
fbem-8697	4	10	problems	problem	NOUN
fbem-8697	4	11	,	,	PUNCT
fbem-8697	4	12	such	such	ADJ
fbem-8697	4	13	as	as	ADP
fbem-8697	4	14	the	the	DET
fbem-8697	4	15	complexity	complexity	NOUN
fbem-8697	4	16	of	of	ADP
fbem-8697	4	17	planning	planning	NOUN
fbem-8697	4	18	means	mean	NOUN
fbem-8697	4	19	,	,	PUNCT
fbem-8697	4	20	the	the	DET
fbem-8697	4	21	change	change	NOUN
fbem-8697	4	22	of	of	ADP
fbem-8697	4	23	tax	tax	NOUN
fbem-8697	4	24	policy	policy	NOUN
fbem-8697	4	25	and	and	CCONJ
fbem-8697	4	26	the	the	DET
fbem-8697	4	27	difficulty	difficulty	NOUN
fbem-8697	4	28	of	of	ADP
fbem-8697	4	29	implementation	implementation	NOUN
fbem-8697	4	30	.	.	PUNCT
fbem-8697	5	1	in	in	ADP
fbem-8697	5	2	view	view	NOUN
fbem-8697	5	3	of	of	ADP
fbem-8697	5	4	these	these	DET
fbem-8697	5	5	problems	problem	NOUN
fbem-8697	5	6	,	,	PUNCT
fbem-8697	5	7	this	this	DET
fbem-8697	5	8	paper	paper	NOUN
fbem-8697	5	9	puts	put	VERB
fbem-8697	5	10	forward	forward	ADV
fbem-8697	5	11	some	some	DET
fbem-8697	5	12	development	development	NOUN
fbem-8697	5	13	paths	path	NOUN
fbem-8697	5	14	,	,	PUNCT
fbem-8697	5	15	including	include	VERB
fbem-8697	5	16	improving	improve	VERB
fbem-8697	5	17	the	the	DET
fbem-8697	5	18	compliance	compliance	NOUN
fbem-8697	5	19	and	and	CCONJ
fbem-8697	5	20	standardization	standardization	NOUN
fbem-8697	5	21	of	of	ADP
fbem-8697	5	22	enterprise	enterprise	NOUN
fbem-8697	5	23	tax	tax	NOUN
fbem-8697	5	24	planning	planning	NOUN
fbem-8697	5	25	and	and	CCONJ
fbem-8697	5	26	strengthening	strengthen	VERB
fbem-8697	5	27	the	the	DET
fbem-8697	5	28	supervision	supervision	NOUN
fbem-8697	5	29	of	of	ADP
fbem-8697	5	30	tax	tax	NOUN
fbem-8697	5	31	collection	collection	NOUN
fbem-8697	5	32	and	and	CCONJ
fbem-8697	5	33	management	management	NOUN
fbem-8697	5	34	.	.	PUNCT
fbem-8697	6	1	these	these	DET
fbem-8697	6	2	measures	measure	NOUN
fbem-8697	6	3	are	be	AUX
fbem-8697	6	4	helpful	helpful	ADJ
fbem-8697	6	5	to	to	PART
fbem-8697	6	6	promote	promote	VERB
fbem-8697	6	7	the	the	DET
fbem-8697	6	8	healthy	healthy	ADJ
fbem-8697	6	9	development	development	NOUN
fbem-8697	6	10	of	of	ADP
fbem-8697	6	11	enterprise	enterprise	NOUN
fbem-8697	6	12	tax	tax	NOUN
fbem-8697	6	13	planning	planning	NOUN
fbem-8697	6	14	and	and	CCONJ
fbem-8697	6	15	the	the	DET
fbem-8697	6	16	sustainable	sustainable	ADJ
fbem-8697	6	17	development	development	NOUN
fbem-8697	6	18	of	of	ADP
fbem-8697	6	19	economy	economy	NOUN
fbem-8697	6	20	and	and	CCONJ
fbem-8697	6	21	society	society	NOUN
fbem-8697	6	22	.	.	PUNCT
fbem-8697	7	1	keywords	keyword	NOUN
fbem-8697	7	2	:	:	PUNCT
fbem-8697	7	3	enterprise	enterprise	NOUN
fbem-8697	7	4	,	,	PUNCT
fbem-8697	7	5	tax	tax	NOUN
fbem-8697	7	6	planning	planning	NOUN
fbem-8697	7	7	,	,	PUNCT
fbem-8697	7	8	current	current	ADJ
fbem-8697	7	9	situation	situation	NOUN
fbem-8697	7	10	,	,	PUNCT
fbem-8697	7	11	development	development	NOUN
fbem-8697	7	12	path	path	NOUN
fbem-8697	7	13	.	.	PUNCT
fbem-8697	8	1	1	1	X
fbem-8697	8	2	.	.	X
fbem-8697	8	3	introduction	introduction	NOUN
fbem-8697	8	4	1.1	1.1	NUM
fbem-8697	8	5	.	.	PUNCT
fbem-8697	9	1	research	research	NOUN
fbem-8697	9	2	background	background	NOUN
fbem-8697	9	3	and	and	CCONJ
fbem-8697	9	4	significance	significance	NOUN
fbem-8697	9	5	taxation	taxation	NOUN
fbem-8697	9	6	is	be	AUX
fbem-8697	9	7	one	one	NUM
fbem-8697	9	8	of	of	ADP
fbem-8697	9	9	the	the	DET
fbem-8697	9	10	important	important	ADJ
fbem-8697	9	11	sources	source	NOUN
fbem-8697	9	12	of	of	ADP
fbem-8697	9	13	national	national	ADJ
fbem-8697	9	14	fiscal	fiscal	ADJ
fbem-8697	9	15	revenue	revenue	NOUN
fbem-8697	9	16	,	,	PUNCT
fbem-8697	9	17	which	which	PRON
fbem-8697	9	18	plays	play	VERB
fbem-8697	9	19	an	an	DET
fbem-8697	9	20	important	important	ADJ
fbem-8697	9	21	role	role	NOUN
fbem-8697	9	22	in	in	ADP
fbem-8697	9	23	maintaining	maintain	VERB
fbem-8697	9	24	national	national	ADJ
fbem-8697	9	25	fiscal	fiscal	ADJ
fbem-8697	9	26	balance	balance	NOUN
fbem-8697	9	27	and	and	CCONJ
fbem-8697	9	28	promoting	promote	VERB
fbem-8697	9	29	economic	economic	ADJ
fbem-8697	9	30	and	and	CCONJ
fbem-8697	9	31	social	social	ADJ
fbem-8697	9	32	development	development	NOUN
fbem-8697	9	33	.	.	PUNCT
fbem-8697	10	1	as	as	ADP
fbem-8697	10	2	the	the	DET
fbem-8697	10	3	main	main	ADJ
fbem-8697	10	4	taxpayer	taxpayer	NOUN
fbem-8697	10	5	of	of	ADP
fbem-8697	10	6	national	national	ADJ
fbem-8697	10	7	finance	finance	NOUN
fbem-8697	10	8	,	,	PUNCT
fbem-8697	10	9	the	the	DET
fbem-8697	10	10	enterprise	enterprise	NOUN
fbem-8697	10	11	's	's	PART
fbem-8697	10	12	tax	tax	NOUN
fbem-8697	10	13	contribution	contribution	NOUN
fbem-8697	10	14	is	be	AUX
fbem-8697	10	15	very	very	ADV
fbem-8697	10	16	important	important	ADJ
fbem-8697	10	17	.	.	PUNCT
fbem-8697	11	1	however	however	ADV
fbem-8697	11	2	,	,	PUNCT
fbem-8697	11	3	due	due	ADP
fbem-8697	11	4	to	to	ADP
fbem-8697	11	5	the	the	DET
fbem-8697	11	6	complexity	complexity	NOUN
fbem-8697	11	7	and	and	CCONJ
fbem-8697	11	8	uncertainty	uncertainty	NOUN
fbem-8697	11	9	of	of	ADP
fbem-8697	11	10	tax	tax	NOUN
fbem-8697	11	11	policy	policy	NOUN
fbem-8697	11	12	,	,	PUNCT
fbem-8697	11	13	enterprises	enterprise	NOUN
fbem-8697	11	14	often	often	ADV
fbem-8697	11	15	face	face	VERB
fbem-8697	11	16	a	a	DET
fbem-8697	11	17	series	series	NOUN
fbem-8697	11	18	of	of	ADP
fbem-8697	11	19	tax	tax	NOUN
fbem-8697	11	20	problems	problem	NOUN
fbem-8697	11	21	in	in	ADP
fbem-8697	11	22	the	the	DET
fbem-8697	11	23	process	process	NOUN
fbem-8697	11	24	of	of	ADP
fbem-8697	11	25	tax	tax	NOUN
fbem-8697	11	26	payment	payment	NOUN
fbem-8697	11	27	.	.	PUNCT
fbem-8697	12	1	in	in	ADP
fbem-8697	12	2	order	order	NOUN
fbem-8697	12	3	to	to	PART
fbem-8697	12	4	avoid	avoid	VERB
fbem-8697	12	5	tax	tax	NOUN
fbem-8697	12	6	risks	risk	NOUN
fbem-8697	12	7	and	and	CCONJ
fbem-8697	12	8	reduce	reduce	VERB
fbem-8697	12	9	tax	tax	NOUN
fbem-8697	12	10	burden	burden	NOUN
fbem-8697	12	11	,	,	PUNCT
fbem-8697	12	12	enterprises	enterprise	NOUN
fbem-8697	12	13	will	will	AUX
fbem-8697	12	14	adopt	adopt	VERB
fbem-8697	12	15	various	various	ADJ
fbem-8697	12	16	tax	tax	NOUN
fbem-8697	12	17	planning	planning	NOUN
fbem-8697	12	18	methods	method	NOUN
fbem-8697	12	19	,	,	PUNCT
fbem-8697	12	20	which	which	PRON
fbem-8697	12	21	also	also	ADV
fbem-8697	12	22	makes	make	VERB
fbem-8697	12	23	tax	tax	NOUN
fbem-8697	12	24	planning	planning	NOUN
fbem-8697	12	25	a	a	DET
fbem-8697	12	26	topic	topic	NOUN
fbem-8697	12	27	of	of	ADP
fbem-8697	12	28	great	great	ADJ
fbem-8697	12	29	concern	concern	NOUN
fbem-8697	12	30	.	.	PUNCT
fbem-8697	13	1	at	at	ADP
fbem-8697	13	2	present	present	ADJ
fbem-8697	13	3	,	,	PUNCT
fbem-8697	13	4	scholars	scholar	NOUN
fbem-8697	13	5	at	at	ADP
fbem-8697	13	6	home	home	ADV
fbem-8697	13	7	and	and	CCONJ
fbem-8697	13	8	abroad	abroad	ADV
fbem-8697	13	9	have	have	AUX
fbem-8697	13	10	made	make	VERB
fbem-8697	13	11	some	some	DET
fbem-8697	13	12	progress	progress	NOUN
fbem-8697	13	13	in	in	ADP
fbem-8697	13	14	the	the	DET
fbem-8697	13	15	study	study	NOUN
fbem-8697	13	16	of	of	ADP
fbem-8697	13	17	corporate	corporate	ADJ
fbem-8697	13	18	tax	tax	NOUN
fbem-8697	13	19	planning	planning	NOUN
fbem-8697	13	20	.	.	PUNCT
fbem-8697	14	1	however	however	ADV
fbem-8697	14	2	,	,	PUNCT
fbem-8697	14	3	with	with	ADP
fbem-8697	14	4	the	the	DET
fbem-8697	14	5	constant	constant	ADJ
fbem-8697	14	6	change	change	NOUN
fbem-8697	14	7	of	of	ADP
fbem-8697	14	8	tax	tax	NOUN
fbem-8697	14	9	policy	policy	NOUN
fbem-8697	14	10	and	and	CCONJ
fbem-8697	14	11	business	business	NOUN
fbem-8697	14	12	environment	environment	NOUN
fbem-8697	14	13	,	,	PUNCT
fbem-8697	14	14	the	the	DET
fbem-8697	14	15	forms	form	NOUN
fbem-8697	14	16	and	and	CCONJ
fbem-8697	14	17	methods	method	NOUN
fbem-8697	14	18	of	of	ADP
fbem-8697	14	19	enterprise	enterprise	NOUN
fbem-8697	14	20	tax	tax	NOUN
fbem-8697	14	21	planning	planning	NOUN
fbem-8697	14	22	are	be	AUX
fbem-8697	14	23	constantly	constantly	ADV
fbem-8697	14	24	updated	update	VERB
fbem-8697	14	25	and	and	CCONJ
fbem-8697	14	26	changed	change	VERB
fbem-8697	14	27	.	.	PUNCT
fbem-8697	15	1	therefore	therefore	ADV
fbem-8697	15	2	,	,	PUNCT
fbem-8697	15	3	the	the	DET
fbem-8697	15	4	research	research	NOUN
fbem-8697	15	5	on	on	ADP
fbem-8697	15	6	enterprise	enterprise	NOUN
fbem-8697	15	7	tax	tax	NOUN
fbem-8697	15	8	planning	planning	NOUN
fbem-8697	15	9	still	still	ADV
fbem-8697	15	10	has	have	VERB
fbem-8697	15	11	important	important	ADJ
fbem-8697	15	12	theoretical	theoretical	ADJ
fbem-8697	15	13	and	and	CCONJ
fbem-8697	15	14	practical	practical	ADJ
fbem-8697	15	15	significance	significance	NOUN
fbem-8697	15	16	.	.	PUNCT
fbem-8697	16	1	this	this	DET
fbem-8697	16	2	paper	paper	NOUN
fbem-8697	16	3	aims	aim	VERB
fbem-8697	16	4	to	to	PART
fbem-8697	16	5	explore	explore	VERB
fbem-8697	16	6	the	the	DET
fbem-8697	16	7	present	present	ADJ
fbem-8697	16	8	situation	situation	NOUN
fbem-8697	16	9	and	and	CCONJ
fbem-8697	16	10	development	development	NOUN
fbem-8697	16	11	path	path	NOUN
fbem-8697	16	12	of	of	ADP
fbem-8697	16	13	enterprise	enterprise	NOUN
fbem-8697	16	14	tax	tax	NOUN
fbem-8697	16	15	planning	planning	NOUN
fbem-8697	16	16	,	,	PUNCT
fbem-8697	16	17	and	and	CCONJ
fbem-8697	16	18	to	to	PART
fbem-8697	16	19	provide	provide	VERB
fbem-8697	16	20	reference	reference	NOUN
fbem-8697	16	21	for	for	ADP
fbem-8697	16	22	enterprises	enterprise	NOUN
fbem-8697	16	23	and	and	CCONJ
fbem-8697	16	24	governments	government	NOUN
fbem-8697	16	25	to	to	PART
fbem-8697	16	26	formulate	formulate	VERB
fbem-8697	16	27	more	more	ADV
fbem-8697	16	28	scientific	scientific	ADJ
fbem-8697	16	29	and	and	CCONJ
fbem-8697	16	30	reasonable	reasonable	ADJ
fbem-8697	16	31	tax	tax	NOUN
fbem-8697	16	32	policies	policy	NOUN
fbem-8697	16	33	and	and	CCONJ
fbem-8697	16	34	tax	tax	NOUN
fbem-8697	16	35	management	management	NOUN
fbem-8697	16	36	.	.	PUNCT
fbem-8697	17	1	at	at	ADP
fbem-8697	17	2	the	the	DET
fbem-8697	17	3	same	same	ADJ
fbem-8697	17	4	time	time	NOUN
fbem-8697	17	5	,	,	PUNCT
fbem-8697	17	6	it	it	PRON
fbem-8697	17	7	is	be	AUX
fbem-8697	17	8	also	also	ADV
fbem-8697	17	9	helpful	helpful	ADJ
fbem-8697	17	10	to	to	PART
fbem-8697	17	11	promote	promote	VERB
fbem-8697	17	12	the	the	DET
fbem-8697	17	13	compliance	compliance	NOUN
fbem-8697	17	14	operation	operation	NOUN
fbem-8697	17	15	of	of	ADP
fbem-8697	17	16	enterprises	enterprise	NOUN
fbem-8697	17	17	and	and	CCONJ
fbem-8697	17	18	the	the	DET
fbem-8697	17	19	effective	effective	ADJ
fbem-8697	17	20	implementation	implementation	NOUN
fbem-8697	17	21	of	of	ADP
fbem-8697	17	22	tax	tax	NOUN
fbem-8697	17	23	collection	collection	NOUN
fbem-8697	17	24	and	and	CCONJ
fbem-8697	17	25	management	management	NOUN
fbem-8697	17	26	,	,	PUNCT
fbem-8697	17	27	and	and	CCONJ
fbem-8697	17	28	promote	promote	VERB
fbem-8697	17	29	the	the	DET
fbem-8697	17	30	sustainable	sustainable	ADJ
fbem-8697	17	31	development	development	NOUN
fbem-8697	17	32	of	of	ADP
fbem-8697	17	33	economy	economy	NOUN
fbem-8697	17	34	and	and	CCONJ
fbem-8697	17	35	society.[1	society.[1	NOUN
fbem-8697	17	36	]	]	X
fbem-8697	17	37	1.2	1.2	NUM
fbem-8697	17	38	.	.	PUNCT
fbem-8697	18	1	research	research	NOUN
fbem-8697	18	2	purposes	purpose	NOUN
fbem-8697	18	3	and	and	CCONJ
fbem-8697	18	4	methods	method	NOUN
fbem-8697	18	5	1.2.1	1.2.1	NUM
fbem-8697	18	6	.	.	PUNCT
fbem-8697	19	1	research	research	NOUN
fbem-8697	19	2	purpose	purpose	NOUN
fbem-8697	19	3	enterprise	enterprise	NOUN
fbem-8697	19	4	tax	tax	NOUN
fbem-8697	19	5	planning	planning	NOUN
fbem-8697	19	6	is	be	AUX
fbem-8697	19	7	an	an	DET
fbem-8697	19	8	act	act	NOUN
fbem-8697	19	9	of	of	ADP
fbem-8697	19	10	reducing	reduce	VERB
fbem-8697	19	11	tax	tax	NOUN
fbem-8697	19	12	burden	burden	NOUN
fbem-8697	19	13	and	and	CCONJ
fbem-8697	19	14	improving	improve	VERB
fbem-8697	19	15	economic	economic	ADJ
fbem-8697	19	16	benefits	benefit	NOUN
fbem-8697	19	17	through	through	ADP
fbem-8697	19	18	legal	legal	ADJ
fbem-8697	19	19	means	mean	NOUN
fbem-8697	19	20	under	under	ADP
fbem-8697	19	21	the	the	DET
fbem-8697	19	22	premise	premise	NOUN
fbem-8697	19	23	of	of	ADP
fbem-8697	19	24	observing	observe	VERB
fbem-8697	19	25	tax	tax	NOUN
fbem-8697	19	26	laws	law	NOUN
fbem-8697	19	27	and	and	CCONJ
fbem-8697	19	28	regulations	regulation	NOUN
fbem-8697	19	29	.	.	PUNCT
fbem-8697	20	1	with	with	ADP
fbem-8697	20	2	the	the	DET
fbem-8697	20	3	constant	constant	ADJ
fbem-8697	20	4	adjustment	adjustment	NOUN
fbem-8697	20	5	of	of	ADP
fbem-8697	20	6	tax	tax	NOUN
fbem-8697	20	7	policy	policy	NOUN
fbem-8697	20	8	and	and	CCONJ
fbem-8697	20	9	the	the	DET
fbem-8697	20	10	change	change	NOUN
fbem-8697	20	11	of	of	ADP
fbem-8697	20	12	enterprise	enterprise	NOUN
fbem-8697	20	13	environment	environment	NOUN
fbem-8697	20	14	,	,	PUNCT
fbem-8697	20	15	the	the	DET
fbem-8697	20	16	present	present	ADJ
fbem-8697	20	17	situation	situation	NOUN
fbem-8697	20	18	and	and	CCONJ
fbem-8697	20	19	problems	problem	NOUN
fbem-8697	20	20	of	of	ADP
fbem-8697	20	21	enterprise	enterprise	NOUN
fbem-8697	20	22	tax	tax	NOUN
fbem-8697	20	23	planning	planning	NOUN
fbem-8697	20	24	are	be	AUX
fbem-8697	20	25	constantly	constantly	ADV
fbem-8697	20	26	changing	change	VERB
fbem-8697	20	27	.	.	PUNCT
fbem-8697	21	1	therefore	therefore	ADV
fbem-8697	21	2	,	,	PUNCT
fbem-8697	21	3	this	this	DET
fbem-8697	21	4	paper	paper	NOUN
fbem-8697	21	5	aims	aim	VERB
fbem-8697	21	6	to	to	PART
fbem-8697	21	7	explore	explore	VERB
fbem-8697	21	8	the	the	DET
fbem-8697	21	9	current	current	ADJ
fbem-8697	21	10	situation	situation	NOUN
fbem-8697	21	11	and	and	CCONJ
fbem-8697	21	12	development	development	NOUN
fbem-8697	21	13	path	path	NOUN
fbem-8697	21	14	of	of	ADP
fbem-8697	21	15	enterprise	enterprise	NOUN
fbem-8697	21	16	tax	tax	NOUN
fbem-8697	21	17	planning	planning	NOUN
fbem-8697	21	18	,	,	PUNCT
fbem-8697	21	19	in	in	ADP
fbem-8697	21	20	order	order	NOUN
fbem-8697	21	21	to	to	PART
fbem-8697	21	22	provide	provide	VERB
fbem-8697	21	23	useful	useful	ADJ
fbem-8697	21	24	reference	reference	NOUN
fbem-8697	21	25	for	for	ADP
fbem-8697	21	26	enterprises	enterprise	NOUN
fbem-8697	21	27	and	and	CCONJ
fbem-8697	21	28	the	the	DET
fbem-8697	21	29	government	government	NOUN
fbem-8697	21	30	.	.	PUNCT
fbem-8697	22	1	1.2.2	1.2.2	X
fbem-8697	22	2	.	.	PUNCT
fbem-8697	22	3	research	research	NOUN
fbem-8697	22	4	methods	method	NOUN
fbem-8697	22	5	this	this	DET
fbem-8697	22	6	paper	paper	NOUN
fbem-8697	22	7	uses	use	VERB
fbem-8697	22	8	the	the	DET
fbem-8697	22	9	method	method	NOUN
fbem-8697	22	10	of	of	ADP
fbem-8697	22	11	literature	literature	NOUN
fbem-8697	22	12	review	review	NOUN
fbem-8697	22	13	and	and	CCONJ
fbem-8697	22	14	case	case	VERB
fbem-8697	22	15	analysis	analysis	NOUN
fbem-8697	22	16	to	to	PART
fbem-8697	22	17	make	make	VERB
fbem-8697	22	18	an	an	DET
fbem-8697	22	19	in	in	ADP
fbem-8697	22	20	-	-	PUNCT
fbem-8697	22	21	depth	depth	NOUN
fbem-8697	22	22	study	study	NOUN
fbem-8697	22	23	on	on	ADP
fbem-8697	22	24	the	the	DET
fbem-8697	22	25	present	present	ADJ
fbem-8697	22	26	situation	situation	NOUN
fbem-8697	22	27	and	and	CCONJ
fbem-8697	22	28	development	development	NOUN
fbem-8697	22	29	path	path	NOUN
fbem-8697	22	30	of	of	ADP
fbem-8697	22	31	enterprise	enterprise	NOUN
fbem-8697	22	32	tax	tax	NOUN
fbem-8697	22	33	planning	planning	NOUN
fbem-8697	22	34	.	.	PUNCT
fbem-8697	23	1	the	the	DET
fbem-8697	23	2	specific	specific	ADJ
fbem-8697	23	3	method	method	NOUN
fbem-8697	23	4	is	be	AUX
fbem-8697	23	5	as	as	SCONJ
fbem-8697	23	6	follows	follow	VERB
fbem-8697	23	7	:	:	PUNCT
fbem-8697	23	8	(	(	PUNCT
fbem-8697	23	9	1	1	X
fbem-8697	23	10	)	)	PUNCT
fbem-8697	23	11	literature	literature	NOUN
fbem-8697	23	12	review	review	NOUN
fbem-8697	23	13	:	:	PUNCT
fbem-8697	23	14	by	by	ADP
fbem-8697	23	15	consulting	consult	VERB
fbem-8697	23	16	relevant	relevant	ADJ
fbem-8697	23	17	literature	literature	NOUN
fbem-8697	23	18	,	,	PUNCT
fbem-8697	23	19	we	we	PRON
fbem-8697	23	20	can	can	AUX
fbem-8697	23	21	understand	understand	VERB
fbem-8697	23	22	the	the	DET
fbem-8697	23	23	relevant	relevant	ADJ
fbem-8697	23	24	theory	theory	NOUN
fbem-8697	23	25	and	and	CCONJ
fbem-8697	23	26	practical	practical	ADJ
fbem-8697	23	27	experience	experience	NOUN
fbem-8697	23	28	of	of	ADP
fbem-8697	23	29	enterprise	enterprise	NOUN
fbem-8697	23	30	tax	tax	NOUN
fbem-8697	23	31	planning	planning	NOUN
fbem-8697	23	32	,	,	PUNCT
fbem-8697	23	33	and	and	CCONJ
fbem-8697	23	34	analyze	analyze	VERB
fbem-8697	23	35	its	its	PRON
fbem-8697	23	36	current	current	ADJ
fbem-8697	23	37	situation	situation	NOUN
fbem-8697	23	38	and	and	CCONJ
fbem-8697	23	39	existing	exist	VERB
fbem-8697	23	40	problems	problem	NOUN
fbem-8697	23	41	.	.	PUNCT
fbem-8697	24	1	(	(	PUNCT
fbem-8697	24	2	2	2	X
fbem-8697	24	3	)	)	PUNCT
fbem-8697	24	4	case	case	NOUN
fbem-8697	24	5	analysis	analysis	NOUN
fbem-8697	24	6	:	:	PUNCT
fbem-8697	24	7	select	select	VERB
fbem-8697	24	8	some	some	DET
fbem-8697	24	9	typical	typical	ADJ
fbem-8697	24	10	cases	case	NOUN
fbem-8697	24	11	of	of	ADP
fbem-8697	24	12	enterprise	enterprise	NOUN
fbem-8697	24	13	tax	tax	NOUN
fbem-8697	24	14	planning	planning	NOUN
fbem-8697	24	15	,	,	PUNCT
fbem-8697	24	16	analyze	analyze	VERB
fbem-8697	24	17	the	the	DET
fbem-8697	24	18	strategy	strategy	NOUN
fbem-8697	24	19	and	and	CCONJ
fbem-8697	24	20	effect	effect	NOUN
fbem-8697	24	21	of	of	ADP
fbem-8697	24	22	enterprise	enterprise	NOUN
fbem-8697	24	23	tax	tax	NOUN
fbem-8697	24	24	planning	planning	NOUN
fbem-8697	24	25	from	from	ADP
fbem-8697	24	26	the	the	DET
fbem-8697	24	27	practical	practical	ADJ
fbem-8697	24	28	level	level	NOUN
fbem-8697	24	29	,	,	PUNCT
fbem-8697	24	30	and	and	CCONJ
fbem-8697	24	31	explore	explore	VERB
fbem-8697	24	32	its	its	PRON
fbem-8697	24	33	feasibility	feasibility	NOUN
fbem-8697	24	34	and	and	CCONJ
fbem-8697	24	35	legitimacy	legitimacy	NOUN
fbem-8697	24	36	.	.	PUNCT
fbem-8697	25	1	(	(	PUNCT
fbem-8697	25	2	3	3	X
fbem-8697	25	3	)	)	PUNCT
fbem-8697	25	4	summary	summary	NOUN
fbem-8697	25	5	:	:	PUNCT
fbem-8697	25	6	on	on	ADP
fbem-8697	25	7	the	the	DET
fbem-8697	25	8	basis	basis	NOUN
fbem-8697	25	9	of	of	ADP
fbem-8697	25	10	analyzing	analyze	VERB
fbem-8697	25	11	and	and	CCONJ
fbem-8697	25	12	comparing	compare	VERB
fbem-8697	25	13	the	the	DET
fbem-8697	25	14	research	research	NOUN
fbem-8697	25	15	results	result	NOUN
fbem-8697	25	16	,	,	PUNCT
fbem-8697	25	17	summarize	summarize	VERB
fbem-8697	25	18	the	the	DET
fbem-8697	25	19	present	present	ADJ
fbem-8697	25	20	situation	situation	NOUN
fbem-8697	25	21	and	and	CCONJ
fbem-8697	25	22	development	development	NOUN
fbem-8697	25	23	path	path	NOUN
fbem-8697	25	24	of	of	ADP
fbem-8697	25	25	enterprise	enterprise	NOUN
fbem-8697	25	26	tax	tax	NOUN
fbem-8697	25	27	planning	planning	NOUN
fbem-8697	25	28	,	,	PUNCT
fbem-8697	25	29	and	and	CCONJ
fbem-8697	25	30	put	put	VERB
fbem-8697	25	31	forward	forward	ADV
fbem-8697	25	32	corresponding	correspond	VERB
fbem-8697	25	33	suggestions	suggestion	NOUN
fbem-8697	25	34	and	and	CCONJ
fbem-8697	25	35	measures	measure	NOUN
fbem-8697	25	36	.	.	PUNCT
fbem-8697	26	1	2	2	X
fbem-8697	26	2	.	.	X
fbem-8697	26	3	the	the	DET
fbem-8697	26	4	status	status	NOUN
fbem-8697	26	5	of	of	ADP
fbem-8697	26	6	corporate	corporate	ADJ
fbem-8697	26	7	tax	tax	NOUN
fbem-8697	26	8	planning	planning	NOUN
fbem-8697	26	9	in	in	ADP
fbem-8697	26	10	this	this	DET
fbem-8697	26	11	section	section	NOUN
fbem-8697	26	12	,	,	PUNCT
fbem-8697	26	13	it	it	PRON
fbem-8697	26	14	mainly	mainly	ADV
fbem-8697	26	15	introduces	introduce	VERB
fbem-8697	26	16	the	the	DET
fbem-8697	26	17	present	present	ADJ
fbem-8697	26	18	situation	situation	NOUN
fbem-8697	26	19	of	of	ADP
fbem-8697	26	20	enterprise	enterprise	NOUN
fbem-8697	26	21	tax	tax	NOUN
fbem-8697	26	22	planning	planning	NOUN
fbem-8697	26	23	.	.	PUNCT
fbem-8697	27	1	firstly	firstly	ADV
fbem-8697	27	2	,	,	PUNCT
fbem-8697	27	3	it	it	PRON
fbem-8697	27	4	introduces	introduce	VERB
fbem-8697	27	5	the	the	DET
fbem-8697	27	6	application	application	NOUN
fbem-8697	27	7	of	of	ADP
fbem-8697	27	8	various	various	ADJ
fbem-8697	27	9	planning	planning	NOUN
fbem-8697	27	10	methods	method	NOUN
fbem-8697	27	11	,	,	PUNCT
fbem-8697	27	12	such	such	ADJ
fbem-8697	27	13	as	as	ADP
fbem-8697	27	14	transnational	transnational	ADJ
fbem-8697	27	15	transfer	transfer	NOUN
fbem-8697	27	16	pricing	pricing	NOUN
fbem-8697	27	17	and	and	CCONJ
fbem-8697	27	18	backdoor	backdoor	NOUN
fbem-8697	27	19	listing	listing	NOUN
fbem-8697	27	20	.	.	PUNCT
fbem-8697	28	1	secondly	secondly	ADV
fbem-8697	28	2	,	,	PUNCT
fbem-8697	28	3	it	it	PRON
fbem-8697	28	4	discusses	discuss	VERB
fbem-8697	28	5	that	that	SCONJ
fbem-8697	28	6	the	the	DET
fbem-8697	28	7	main	main	ADJ
fbem-8697	28	8	purpose	purpose	NOUN
fbem-8697	28	9	of	of	ADP
fbem-8697	28	10	enterprise	enterprise	NOUN
fbem-8697	28	11	tax	tax	NOUN
fbem-8697	28	12	planning	planning	NOUN
fbem-8697	28	13	is	be	AUX
fbem-8697	28	14	to	to	PART
fbem-8697	28	15	avoid	avoid	VERB
fbem-8697	28	16	tax	tax	NOUN
fbem-8697	28	17	risks	risk	NOUN
fbem-8697	28	18	and	and	CCONJ
fbem-8697	28	19	ensure	ensure	VERB
fbem-8697	28	20	legitimacy	legitimacy	NOUN
fbem-8697	28	21	.	.	PUNCT
fbem-8697	29	1	finally	finally	ADV
fbem-8697	29	2	,	,	PUNCT
fbem-8697	29	3	the	the	DET
fbem-8697	29	4	problems	problem	NOUN
fbem-8697	29	5	existing	exist	VERB
fbem-8697	29	6	in	in	ADP
fbem-8697	29	7	enterprise	enterprise	NOUN
fbem-8697	29	8	tax	tax	NOUN
fbem-8697	29	9	planning	planning	NOUN
fbem-8697	29	10	are	be	AUX
fbem-8697	29	11	analyzed	analyze	VERB
fbem-8697	29	12	,	,	PUNCT
fbem-8697	29	13	such	such	ADJ
fbem-8697	29	14	as	as	ADP
fbem-8697	29	15	the	the	DET
fbem-8697	29	16	complexity	complexity	NOUN
fbem-8697	29	17	of	of	ADP
fbem-8697	29	18	planning	planning	NOUN
fbem-8697	29	19	means	mean	NOUN
fbem-8697	29	20	,	,	PUNCT
fbem-8697	29	21	the	the	DET
fbem-8697	29	22	change	change	NOUN
fbem-8697	29	23	of	of	ADP
fbem-8697	29	24	tax	tax	NOUN
fbem-8697	29	25	policy	policy	NOUN
fbem-8697	29	26	and	and	CCONJ
fbem-8697	29	27	the	the	DET
fbem-8697	29	28	difficulty	difficulty	NOUN
fbem-8697	29	29	of	of	ADP
fbem-8697	29	30	implementation	implementation	NOUN
fbem-8697	29	31	.	.	PUNCT
fbem-8697	30	1	through	through	ADP
fbem-8697	30	2	the	the	DET
fbem-8697	30	3	introduction	introduction	NOUN
fbem-8697	30	4	of	of	ADP
fbem-8697	30	5	the	the	DET
fbem-8697	30	6	present	present	ADJ
fbem-8697	30	7	situation	situation	NOUN
fbem-8697	30	8	of	of	ADP
fbem-8697	30	9	enterprise	enterprise	NOUN
fbem-8697	30	10	tax	tax	NOUN
fbem-8697	30	11	planning	planning	NOUN
fbem-8697	30	12	,	,	PUNCT
fbem-8697	30	13	it	it	PRON
fbem-8697	30	14	lays	lay	VERB
fbem-8697	30	15	the	the	DET
fbem-8697	30	16	foundation	foundation	NOUN
fbem-8697	30	17	for	for	ADP
fbem-8697	30	18	the	the	DET
fbem-8697	30	19	next	next	ADJ
fbem-8697	30	20	chapter	chapter	NOUN
fbem-8697	30	21	to	to	PART
fbem-8697	30	22	put	put	VERB
fbem-8697	30	23	forward	forward	ADV
fbem-8697	30	24	the	the	DET
fbem-8697	30	25	development	development	NOUN
fbem-8697	30	26	path	path	NOUN
fbem-8697	30	27	of	of	ADP
fbem-8697	30	28	enterprise	enterprise	NOUN
fbem-8697	30	29	tax	tax	NOUN
fbem-8697	30	30	planning.[2	planning.[2	ADV
fbem-8697	30	31	]	]	PUNCT
fbem-8697	30	32	301	301	NUM
fbem-8697	30	33	2.1	2.1	NUM
fbem-8697	30	34	.	.	PUNCT
fbem-8697	31	1	the	the	DET
fbem-8697	31	2	application	application	NOUN
fbem-8697	31	3	of	of	ADP
fbem-8697	31	4	various	various	ADJ
fbem-8697	31	5	planning	planning	NOUN
fbem-8697	31	6	methods	method	NOUN
fbem-8697	31	7	in	in	ADP
fbem-8697	31	8	recent	recent	ADJ
fbem-8697	31	9	years	year	NOUN
fbem-8697	31	10	,	,	PUNCT
fbem-8697	31	11	with	with	ADP
fbem-8697	31	12	the	the	DET
fbem-8697	31	13	constant	constant	ADJ
fbem-8697	31	14	adjustment	adjustment	NOUN
fbem-8697	31	15	of	of	ADP
fbem-8697	31	16	tax	tax	NOUN
fbem-8697	31	17	policy	policy	NOUN
fbem-8697	31	18	and	and	CCONJ
fbem-8697	31	19	the	the	DET
fbem-8697	31	20	change	change	NOUN
fbem-8697	31	21	of	of	ADP
fbem-8697	31	22	economic	economic	ADJ
fbem-8697	31	23	environment	environment	NOUN
fbem-8697	31	24	,	,	PUNCT
fbem-8697	31	25	the	the	DET
fbem-8697	31	26	means	mean	NOUN
fbem-8697	31	27	of	of	ADP
fbem-8697	31	28	enterprise	enterprise	NOUN
fbem-8697	31	29	tax	tax	NOUN
fbem-8697	31	30	planning	planning	NOUN
fbem-8697	31	31	are	be	AUX
fbem-8697	31	32	becoming	become	VERB
fbem-8697	31	33	more	more	ADV
fbem-8697	31	34	and	and	CCONJ
fbem-8697	31	35	more	more	ADV
fbem-8697	31	36	diversified	diversified	ADJ
fbem-8697	31	37	.	.	PUNCT
fbem-8697	32	1	enterprises	enterprise	NOUN
fbem-8697	32	2	can	can	AUX
fbem-8697	32	3	reduce	reduce	VERB
fbem-8697	32	4	tax	tax	NOUN
fbem-8697	32	5	burden	burden	NOUN
fbem-8697	32	6	,	,	PUNCT
fbem-8697	32	7	increase	increase	VERB
fbem-8697	32	8	profits	profit	NOUN
fbem-8697	32	9	and	and	CCONJ
fbem-8697	32	10	enhance	enhance	VERB
fbem-8697	32	11	market	market	NOUN
fbem-8697	32	12	competitiveness	competitiveness	NOUN
fbem-8697	32	13	under	under	ADP
fbem-8697	32	14	the	the	DET
fbem-8697	32	15	legal	legal	ADJ
fbem-8697	32	16	premise	premise	NOUN
fbem-8697	32	17	by	by	ADP
fbem-8697	32	18	using	use	VERB
fbem-8697	32	19	various	various	ADJ
fbem-8697	32	20	planning	planning	NOUN
fbem-8697	32	21	means	mean	VERB
fbem-8697	32	22	reasonably	reasonably	ADV
fbem-8697	32	23	.	.	PUNCT
fbem-8697	33	1	to	to	PART
fbem-8697	33	2	make	make	VERB
fbem-8697	33	3	rational	rational	ADJ
fbem-8697	33	4	use	use	NOUN
fbem-8697	33	5	of	of	ADP
fbem-8697	33	6	preferential	preferential	ADJ
fbem-8697	33	7	tax	tax	NOUN
fbem-8697	33	8	policies	policy	NOUN
fbem-8697	33	9	,	,	PUNCT
fbem-8697	33	10	the	the	DET
fbem-8697	33	11	government	government	NOUN
fbem-8697	33	12	will	will	AUX
fbem-8697	33	13	introduce	introduce	VERB
fbem-8697	33	14	some	some	DET
fbem-8697	33	15	preferential	preferential	ADJ
fbem-8697	33	16	tax	tax	NOUN
fbem-8697	33	17	policies	policy	NOUN
fbem-8697	33	18	to	to	PART
fbem-8697	33	19	encourage	encourage	VERB
fbem-8697	33	20	the	the	DET
fbem-8697	33	21	development	development	NOUN
fbem-8697	33	22	of	of	ADP
fbem-8697	33	23	enterprises	enterprise	NOUN
fbem-8697	33	24	,	,	PUNCT
fbem-8697	33	25	such	such	ADJ
fbem-8697	33	26	as	as	ADP
fbem-8697	33	27	reducing	reduce	VERB
fbem-8697	33	28	or	or	CCONJ
fbem-8697	33	29	exempting	exempt	VERB
fbem-8697	33	30	enterprise	enterprise	NOUN
fbem-8697	33	31	income	income	NOUN
fbem-8697	33	32	tax	tax	NOUN
fbem-8697	33	33	,	,	PUNCT
fbem-8697	33	34	value	value	NOUN
fbem-8697	33	35	-	-	PUNCT
fbem-8697	33	36	added	add	VERB
fbem-8697	33	37	tax	tax	NOUN
fbem-8697	33	38	and	and	CCONJ
fbem-8697	33	39	stamp	stamp	NOUN
fbem-8697	33	40	duty	duty	NOUN
fbem-8697	33	41	.	.	PUNCT
fbem-8697	34	1	enterprises	enterprise	NOUN
fbem-8697	34	2	can	can	AUX
fbem-8697	34	3	make	make	VERB
fbem-8697	34	4	rational	rational	ADJ
fbem-8697	34	5	use	use	NOUN
fbem-8697	34	6	of	of	ADP
fbem-8697	34	7	preferential	preferential	ADJ
fbem-8697	34	8	tax	tax	NOUN
fbem-8697	34	9	policies	policy	NOUN
fbem-8697	34	10	and	and	CCONJ
fbem-8697	34	11	reduce	reduce	VERB
fbem-8697	34	12	tax	tax	NOUN
fbem-8697	34	13	burden	burden	NOUN
fbem-8697	34	14	by	by	ADP
fbem-8697	34	15	understanding	understand	VERB
fbem-8697	34	16	the	the	DET
fbem-8697	34	17	specific	specific	ADJ
fbem-8697	34	18	contents	content	NOUN
fbem-8697	34	19	of	of	ADP
fbem-8697	34	20	these	these	DET
fbem-8697	34	21	policies	policy	NOUN
fbem-8697	34	22	.	.	PUNCT
fbem-8697	35	1	to	to	PART
fbem-8697	35	2	reduce	reduce	VERB
fbem-8697	35	3	the	the	DET
fbem-8697	35	4	taxable	taxable	ADJ
fbem-8697	35	5	income	income	NOUN
fbem-8697	35	6	,	,	PUNCT
fbem-8697	35	7	enterprises	enterprise	NOUN
fbem-8697	35	8	can	can	AUX
fbem-8697	35	9	reduce	reduce	VERB
fbem-8697	35	10	the	the	DET
fbem-8697	35	11	taxable	taxable	ADJ
fbem-8697	35	12	income	income	NOUN
fbem-8697	35	13	through	through	ADP
fbem-8697	35	14	reasonable	reasonable	ADJ
fbem-8697	35	15	cost	cost	NOUN
fbem-8697	35	16	expenditure	expenditure	NOUN
fbem-8697	35	17	and	and	CCONJ
fbem-8697	35	18	expense	expense	NOUN
fbem-8697	35	19	deduction	deduction	NOUN
fbem-8697	35	20	.	.	PUNCT
fbem-8697	36	1	for	for	ADP
fbem-8697	36	2	example	example	NOUN
fbem-8697	36	3	,	,	PUNCT
fbem-8697	36	4	enterprises	enterprise	NOUN
fbem-8697	36	5	can	can	AUX
fbem-8697	36	6	reduce	reduce	VERB
fbem-8697	36	7	their	their	PRON
fbem-8697	36	8	taxable	taxable	ADJ
fbem-8697	36	9	income	income	NOUN
fbem-8697	36	10	through	through	ADP
fbem-8697	36	11	reasonable	reasonable	ADJ
fbem-8697	36	12	r&d	r&d	NOUN
fbem-8697	36	13	investment	investment	NOUN
fbem-8697	36	14	,	,	PUNCT
fbem-8697	36	15	technology	technology	NOUN
fbem-8697	36	16	transfer	transfer	NOUN
fbem-8697	36	17	and	and	CCONJ
fbem-8697	36	18	employee	employee	NOUN
fbem-8697	36	19	training	training	NOUN
fbem-8697	36	20	,	,	PUNCT
fbem-8697	36	21	thus	thus	ADV
fbem-8697	36	22	reducing	reduce	VERB
fbem-8697	36	23	their	their	PRON
fbem-8697	36	24	tax	tax	NOUN
fbem-8697	36	25	burden	burden	NOUN
fbem-8697	36	26	.	.	PUNCT
fbem-8697	37	1	different	different	ADJ
fbem-8697	37	2	countries	country	NOUN
fbem-8697	37	3	and	and	CCONJ
fbem-8697	37	4	regions	region	NOUN
fbem-8697	37	5	have	have	VERB
fbem-8697	37	6	different	different	ADJ
fbem-8697	37	7	tax	tax	NOUN
fbem-8697	37	8	policies	policy	NOUN
fbem-8697	37	9	,	,	PUNCT
fbem-8697	37	10	and	and	CCONJ
fbem-8697	37	11	some	some	DET
fbem-8697	37	12	regions	region	NOUN
fbem-8697	37	13	have	have	VERB
fbem-8697	37	14	favorable	favorable	ADJ
fbem-8697	37	15	tax	tax	NOUN
fbem-8697	37	16	policies	policy	NOUN
fbem-8697	37	17	.	.	PUNCT
fbem-8697	38	1	enterprises	enterprise	NOUN
fbem-8697	38	2	can	can	AUX
fbem-8697	38	3	take	take	VERB
fbem-8697	38	4	advantage	advantage	NOUN
fbem-8697	38	5	of	of	ADP
fbem-8697	38	6	these	these	DET
fbem-8697	38	7	preferential	preferential	ADJ
fbem-8697	38	8	tax	tax	NOUN
fbem-8697	38	9	policies	policy	NOUN
fbem-8697	38	10	to	to	PART
fbem-8697	38	11	reduce	reduce	VERB
fbem-8697	38	12	their	their	PRON
fbem-8697	38	13	tax	tax	NOUN
fbem-8697	38	14	burden	burden	NOUN
fbem-8697	38	15	by	by	ADP
fbem-8697	38	16	setting	set	VERB
fbem-8697	38	17	up	up	ADP
fbem-8697	38	18	branches	branch	NOUN
fbem-8697	38	19	and	and	CCONJ
fbem-8697	38	20	registering	register	VERB
fbem-8697	38	21	subsidiaries	subsidiary	NOUN
fbem-8697	38	22	in	in	ADP
fbem-8697	38	23	these	these	DET
fbem-8697	38	24	regions	region	NOUN
fbem-8697	38	25	.	.	PUNCT
fbem-8697	39	1	using	use	VERB
fbem-8697	39	2	tax	tax	NOUN
fbem-8697	39	3	treaties	treaty	NOUN
fbem-8697	39	4	,	,	PUNCT
fbem-8697	39	5	tax	tax	NOUN
fbem-8697	39	6	treaties	treaty	NOUN
fbem-8697	39	7	are	be	AUX
fbem-8697	39	8	agreements	agreement	NOUN
fbem-8697	39	9	signed	sign	VERB
fbem-8697	39	10	between	between	ADP
fbem-8697	39	11	different	different	ADJ
fbem-8697	39	12	countries	country	NOUN
fbem-8697	39	13	to	to	PART
fbem-8697	39	14	avoid	avoid	VERB
fbem-8697	39	15	double	double	ADJ
fbem-8697	39	16	taxation	taxation	NOUN
fbem-8697	39	17	.	.	PUNCT
fbem-8697	40	1	enterprises	enterprise	NOUN
fbem-8697	40	2	can	can	AUX
fbem-8697	40	3	avoid	avoid	VERB
fbem-8697	40	4	paying	pay	VERB
fbem-8697	40	5	taxes	taxis	NOUN
fbem-8697	40	6	in	in	ADP
fbem-8697	40	7	two	two	NUM
fbem-8697	40	8	countries	country	NOUN
fbem-8697	40	9	at	at	ADP
fbem-8697	40	10	the	the	DET
fbem-8697	40	11	same	same	ADJ
fbem-8697	40	12	time	time	NOUN
fbem-8697	40	13	by	by	ADP
fbem-8697	40	14	using	use	VERB
fbem-8697	40	15	the	the	DET
fbem-8697	40	16	relevant	relevant	ADJ
fbem-8697	40	17	provisions	provision	NOUN
fbem-8697	40	18	of	of	ADP
fbem-8697	40	19	tax	tax	NOUN
fbem-8697	40	20	treaties	treaty	NOUN
fbem-8697	40	21	,	,	PUNCT
fbem-8697	40	22	thus	thus	ADV
fbem-8697	40	23	reducing	reduce	VERB
fbem-8697	40	24	the	the	DET
fbem-8697	40	25	tax	tax	NOUN
fbem-8697	40	26	burden	burden	NOUN
fbem-8697	40	27	of	of	ADP
fbem-8697	40	28	enterprises	enterprise	NOUN
fbem-8697	40	29	.	.	PUNCT
fbem-8697	41	1	taking	take	VERB
fbem-8697	41	2	advantage	advantage	NOUN
fbem-8697	41	3	of	of	ADP
fbem-8697	41	4	tax	tax	NOUN
fbem-8697	41	5	loopholes	loophole	NOUN
fbem-8697	41	6	,	,	PUNCT
fbem-8697	41	7	some	some	DET
fbem-8697	41	8	enterprises	enterprise	NOUN
fbem-8697	41	9	will	will	AUX
fbem-8697	41	10	take	take	VERB
fbem-8697	41	11	advantage	advantage	NOUN
fbem-8697	41	12	of	of	ADP
fbem-8697	41	13	tax	tax	NOUN
fbem-8697	41	14	loopholes	loophole	NOUN
fbem-8697	41	15	and	and	CCONJ
fbem-8697	41	16	take	take	VERB
fbem-8697	41	17	some	some	DET
fbem-8697	41	18	non	non	ADJ
fbem-8697	41	19	-	-	ADJ
fbem-8697	41	20	compliant	compliant	ADJ
fbem-8697	41	21	measures	measure	NOUN
fbem-8697	41	22	to	to	PART
fbem-8697	41	23	reduce	reduce	VERB
fbem-8697	41	24	tax	tax	NOUN
fbem-8697	41	25	burden	burden	NOUN
fbem-8697	41	26	.	.	PUNCT
fbem-8697	42	1	for	for	ADP
fbem-8697	42	2	example	example	NOUN
fbem-8697	42	3	,	,	PUNCT
fbem-8697	42	4	fictitious	fictitious	ADJ
fbem-8697	42	5	costs	cost	NOUN
fbem-8697	42	6	,	,	PUNCT
fbem-8697	42	7	fictitious	fictitious	ADJ
fbem-8697	42	8	expenses	expense	NOUN
fbem-8697	42	9	,	,	PUNCT
fbem-8697	42	10	false	false	ADJ
fbem-8697	42	11	invoicing	invoicing	NOUN
fbem-8697	42	12	,	,	PUNCT
fbem-8697	42	13	etc	etc	X
fbem-8697	42	14	.	.	X
fbem-8697	42	15	although	although	SCONJ
fbem-8697	42	16	these	these	DET
fbem-8697	42	17	behaviors	behavior	NOUN
fbem-8697	42	18	can	can	AUX
fbem-8697	42	19	reduce	reduce	VERB
fbem-8697	42	20	the	the	DET
fbem-8697	42	21	tax	tax	NOUN
fbem-8697	42	22	burden	burden	NOUN
fbem-8697	42	23	,	,	PUNCT
fbem-8697	42	24	they	they	PRON
fbem-8697	42	25	are	be	AUX
fbem-8697	42	26	illegal	illegal	ADJ
fbem-8697	42	27	,	,	PUNCT
fbem-8697	42	28	and	and	CCONJ
fbem-8697	42	29	once	once	SCONJ
fbem-8697	42	30	they	they	PRON
fbem-8697	42	31	are	be	AUX
fbem-8697	42	32	discovered	discover	VERB
fbem-8697	42	33	by	by	ADP
fbem-8697	42	34	the	the	DET
fbem-8697	42	35	tax	tax	NOUN
fbem-8697	42	36	authorities	authority	NOUN
fbem-8697	42	37	,	,	PUNCT
fbem-8697	42	38	they	they	PRON
fbem-8697	42	39	will	will	AUX
fbem-8697	42	40	face	face	VERB
fbem-8697	42	41	huge	huge	ADJ
fbem-8697	42	42	fines	fine	NOUN
fbem-8697	42	43	and	and	CCONJ
fbem-8697	42	44	tax	tax	NOUN
fbem-8697	42	45	risks	risk	NOUN
fbem-8697	42	46	.	.	PUNCT
fbem-8697	43	1	the	the	DET
fbem-8697	43	2	diversification	diversification	NOUN
fbem-8697	43	3	of	of	ADP
fbem-8697	43	4	enterprise	enterprise	NOUN
fbem-8697	43	5	tax	tax	NOUN
fbem-8697	43	6	planning	planning	NOUN
fbem-8697	43	7	means	mean	VERB
fbem-8697	43	8	provides	provide	VERB
fbem-8697	43	9	more	more	ADJ
fbem-8697	43	10	choices	choice	NOUN
fbem-8697	43	11	for	for	SCONJ
fbem-8697	43	12	enterprises	enterprise	NOUN
fbem-8697	43	13	to	to	PART
fbem-8697	43	14	reduce	reduce	VERB
fbem-8697	43	15	tax	tax	NOUN
fbem-8697	43	16	burden	burden	NOUN
fbem-8697	43	17	.	.	PUNCT
fbem-8697	44	1	however	however	ADV
fbem-8697	44	2	,	,	PUNCT
fbem-8697	44	3	in	in	ADP
fbem-8697	44	4	tax	tax	NOUN
fbem-8697	44	5	planning	planning	NOUN
fbem-8697	44	6	,	,	PUNCT
fbem-8697	44	7	enterprises	enterprise	NOUN
fbem-8697	44	8	must	must	AUX
fbem-8697	44	9	abide	abide	VERB
fbem-8697	44	10	by	by	ADP
fbem-8697	44	11	relevant	relevant	ADJ
fbem-8697	44	12	laws	law	NOUN
fbem-8697	44	13	and	and	CCONJ
fbem-8697	44	14	regulations	regulation	NOUN
fbem-8697	44	15	,	,	PUNCT
fbem-8697	44	16	and	and	CCONJ
fbem-8697	44	17	must	must	AUX
fbem-8697	44	18	not	not	PART
fbem-8697	44	19	adopt	adopt	VERB
fbem-8697	44	20	non	non	ADJ
fbem-8697	44	21	-	-	ADJ
fbem-8697	44	22	compliant	compliant	ADJ
fbem-8697	44	23	means	mean	NOUN
fbem-8697	44	24	.	.	PUNCT
fbem-8697	45	1	2.2	2.2	NUM
fbem-8697	45	2	.	.	PUNCT
fbem-8697	45	3	avoidance	avoidance	NOUN
fbem-8697	45	4	of	of	ADP
fbem-8697	45	5	tax	tax	NOUN
fbem-8697	45	6	risks	risk	NOUN
fbem-8697	45	7	tax	tax	NOUN
fbem-8697	45	8	risk	risk	NOUN
fbem-8697	45	9	is	be	AUX
fbem-8697	45	10	an	an	DET
fbem-8697	45	11	important	important	ADJ
fbem-8697	45	12	problem	problem	NOUN
fbem-8697	45	13	that	that	SCONJ
fbem-8697	45	14	enterprises	enterprise	NOUN
fbem-8697	45	15	need	need	VERB
fbem-8697	45	16	to	to	PART
fbem-8697	45	17	face	face	VERB
fbem-8697	45	18	in	in	ADP
fbem-8697	45	19	tax	tax	NOUN
fbem-8697	45	20	planning	planning	NOUN
fbem-8697	45	21	.	.	PUNCT
fbem-8697	46	1	in	in	ADP
fbem-8697	46	2	order	order	NOUN
fbem-8697	46	3	to	to	PART
fbem-8697	46	4	avoid	avoid	VERB
fbem-8697	46	5	tax	tax	NOUN
fbem-8697	46	6	risks	risk	NOUN
fbem-8697	46	7	,	,	PUNCT
fbem-8697	46	8	enterprises	enterprise	NOUN
fbem-8697	46	9	usually	usually	ADV
fbem-8697	46	10	adopt	adopt	VERB
fbem-8697	46	11	the	the	DET
fbem-8697	46	12	following	follow	VERB
fbem-8697	46	13	strategies	strategy	NOUN
fbem-8697	46	14	.	.	PUNCT
fbem-8697	47	1	reasonable	reasonable	ADJ
fbem-8697	47	2	use	use	NOUN
fbem-8697	47	3	of	of	ADP
fbem-8697	47	4	preferential	preferential	ADJ
fbem-8697	47	5	tax	tax	NOUN
fbem-8697	47	6	policies	policy	NOUN
fbem-8697	47	7	,	,	PUNCT
fbem-8697	47	8	enterprises	enterprise	NOUN
fbem-8697	47	9	can	can	AUX
fbem-8697	47	10	reduce	reduce	VERB
fbem-8697	47	11	the	the	DET
fbem-8697	47	12	tax	tax	NOUN
fbem-8697	47	13	burden	burden	NOUN
fbem-8697	47	14	and	and	CCONJ
fbem-8697	47	15	avoid	avoid	VERB
fbem-8697	47	16	tax	tax	NOUN
fbem-8697	47	17	risks	risk	NOUN
fbem-8697	47	18	through	through	ADP
fbem-8697	47	19	rational	rational	ADJ
fbem-8697	47	20	use	use	NOUN
fbem-8697	47	21	of	of	ADP
fbem-8697	47	22	these	these	DET
fbem-8697	47	23	policies	policy	NOUN
fbem-8697	47	24	.	.	PUNCT
fbem-8697	48	1	for	for	ADP
fbem-8697	48	2	example	example	NOUN
fbem-8697	48	3	,	,	PUNCT
fbem-8697	48	4	enterprises	enterprise	NOUN
fbem-8697	48	5	can	can	AUX
fbem-8697	48	6	enjoy	enjoy	VERB
fbem-8697	48	7	preferential	preferential	ADJ
fbem-8697	48	8	income	income	NOUN
fbem-8697	48	9	tax	tax	NOUN
fbem-8697	48	10	,	,	PUNCT
fbem-8697	48	11	vat	vat	NOUN
fbem-8697	48	12	refund	refund	NOUN
fbem-8697	48	13	and	and	CCONJ
fbem-8697	48	14	other	other	ADJ
fbem-8697	48	15	policies	policy	NOUN
fbem-8697	48	16	if	if	SCONJ
fbem-8697	48	17	they	they	PRON
fbem-8697	48	18	meet	meet	VERB
fbem-8697	48	19	the	the	DET
fbem-8697	48	20	requirements	requirement	NOUN
fbem-8697	48	21	.	.	PUNCT
fbem-8697	49	1	reasonable	reasonable	ADJ
fbem-8697	49	2	arrangement	arrangement	NOUN
fbem-8697	49	3	of	of	ADP
fbem-8697	49	4	enterprise	enterprise	NOUN
fbem-8697	49	5	financial	financial	ADJ
fbem-8697	49	6	structure	structure	NOUN
fbem-8697	49	7	can	can	AUX
fbem-8697	49	8	reduce	reduce	VERB
fbem-8697	49	9	tax	tax	NOUN
fbem-8697	49	10	risk	risk	NOUN
fbem-8697	49	11	.	.	PUNCT
fbem-8697	50	1	for	for	ADP
fbem-8697	50	2	example	example	NOUN
fbem-8697	50	3	,	,	PUNCT
fbem-8697	50	4	enterprises	enterprise	NOUN
fbem-8697	50	5	can	can	AUX
fbem-8697	50	6	reduce	reduce	VERB
fbem-8697	50	7	the	the	DET
fbem-8697	50	8	income	income	NOUN
fbem-8697	50	9	tax	tax	NOUN
fbem-8697	50	10	burden	burden	NOUN
fbem-8697	50	11	through	through	ADP
fbem-8697	50	12	reasonable	reasonable	ADJ
fbem-8697	50	13	capital	capital	NOUN
fbem-8697	50	14	structure	structure	NOUN
fbem-8697	50	15	arrangements	arrangement	NOUN
fbem-8697	50	16	.	.	PUNCT
fbem-8697	51	1	in	in	ADP
fbem-8697	51	2	addition	addition	NOUN
fbem-8697	51	3	,	,	PUNCT
fbem-8697	51	4	enterprises	enterprise	NOUN
fbem-8697	51	5	can	can	AUX
fbem-8697	51	6	also	also	ADV
fbem-8697	51	7	reduce	reduce	VERB
fbem-8697	51	8	tax	tax	NOUN
fbem-8697	51	9	risks	risk	NOUN
fbem-8697	51	10	through	through	ADP
fbem-8697	51	11	reasonable	reasonable	ADJ
fbem-8697	51	12	financial	financial	ADJ
fbem-8697	51	13	management	management	NOUN
fbem-8697	51	14	,	,	PUNCT
fbem-8697	51	15	such	such	ADJ
fbem-8697	51	16	as	as	ADP
fbem-8697	51	17	rational	rational	ADJ
fbem-8697	51	18	use	use	NOUN
fbem-8697	51	19	of	of	ADP
fbem-8697	51	20	pre	pre	ADJ
fbem-8697	51	21	-	-	ADJ
fbem-8697	51	22	tax	tax	ADJ
fbem-8697	51	23	deductions	deduction	NOUN
fbem-8697	51	24	,	,	PUNCT
fbem-8697	51	25	deductions	deduction	NOUN
fbem-8697	51	26	and	and	CCONJ
fbem-8697	51	27	other	other	ADJ
fbem-8697	51	28	measures	measure	NOUN
fbem-8697	51	29	.	.	PUNCT
fbem-8697	52	1	reasonable	reasonable	ADJ
fbem-8697	52	2	use	use	NOUN
fbem-8697	52	3	of	of	ADP
fbem-8697	52	4	tax	tax	NOUN
fbem-8697	52	5	treaties	treaty	NOUN
fbem-8697	52	6	,	,	PUNCT
fbem-8697	52	7	enterprises	enterprise	NOUN
fbem-8697	52	8	can	can	AUX
fbem-8697	52	9	avoid	avoid	VERB
fbem-8697	52	10	tax	tax	NOUN
fbem-8697	52	11	risks	risk	NOUN
fbem-8697	52	12	through	through	ADP
fbem-8697	52	13	rational	rational	ADJ
fbem-8697	52	14	use	use	NOUN
fbem-8697	52	15	of	of	ADP
fbem-8697	52	16	tax	tax	NOUN
fbem-8697	52	17	treaties	treaty	NOUN
fbem-8697	52	18	.	.	PUNCT
fbem-8697	53	1	for	for	ADP
fbem-8697	53	2	example	example	NOUN
fbem-8697	53	3	,	,	PUNCT
fbem-8697	53	4	enterprises	enterprise	NOUN
fbem-8697	53	5	can	can	AUX
fbem-8697	53	6	enjoy	enjoy	VERB
fbem-8697	53	7	the	the	DET
fbem-8697	53	8	preferential	preferential	ADJ
fbem-8697	53	9	policies	policy	NOUN
fbem-8697	53	10	of	of	ADP
fbem-8697	53	11	tax	tax	NOUN
fbem-8697	53	12	treaties	treaty	NOUN
fbem-8697	53	13	by	by	ADP
fbem-8697	53	14	setting	set	VERB
fbem-8697	53	15	up	up	ADP
fbem-8697	53	16	subsidiaries	subsidiary	NOUN
fbem-8697	53	17	or	or	CCONJ
fbem-8697	53	18	branches	branch	NOUN
fbem-8697	53	19	in	in	ADP
fbem-8697	53	20	suitable	suitable	ADJ
fbem-8697	53	21	countries	country	NOUN
fbem-8697	53	22	.	.	PUNCT
fbem-8697	54	1	to	to	PART
fbem-8697	54	2	comply	comply	VERB
fbem-8697	54	3	with	with	ADP
fbem-8697	54	4	the	the	DET
fbem-8697	54	5	provisions	provision	NOUN
fbem-8697	54	6	of	of	ADP
fbem-8697	54	7	the	the	DET
fbem-8697	54	8	tax	tax	NOUN
fbem-8697	54	9	law	law	NOUN
fbem-8697	54	10	,	,	PUNCT
fbem-8697	54	11	enterprises	enterprise	NOUN
fbem-8697	54	12	need	need	VERB
fbem-8697	54	13	to	to	PART
fbem-8697	54	14	understand	understand	VERB
fbem-8697	54	15	and	and	CCONJ
fbem-8697	54	16	abide	abide	VERB
fbem-8697	54	17	by	by	ADP
fbem-8697	54	18	the	the	DET
fbem-8697	54	19	relevant	relevant	ADJ
fbem-8697	54	20	provisions	provision	NOUN
fbem-8697	54	21	of	of	ADP
fbem-8697	54	22	the	the	DET
fbem-8697	54	23	tax	tax	NOUN
fbem-8697	54	24	law	law	NOUN
fbem-8697	54	25	to	to	PART
fbem-8697	54	26	avoid	avoid	VERB
fbem-8697	54	27	tax	tax	NOUN
fbem-8697	54	28	risks	risk	NOUN
fbem-8697	54	29	caused	cause	VERB
fbem-8697	54	30	by	by	ADP
fbem-8697	54	31	illegal	illegal	ADJ
fbem-8697	54	32	acts	act	NOUN
fbem-8697	54	33	.	.	PUNCT
fbem-8697	55	1	in	in	ADP
fbem-8697	55	2	addition	addition	NOUN
fbem-8697	55	3	,	,	PUNCT
fbem-8697	55	4	enterprises	enterprise	NOUN
fbem-8697	55	5	need	need	VERB
fbem-8697	55	6	to	to	PART
fbem-8697	55	7	strengthen	strengthen	VERB
fbem-8697	55	8	internal	internal	ADJ
fbem-8697	55	9	tax	tax	NOUN
fbem-8697	55	10	management	management	NOUN
fbem-8697	55	11	to	to	PART
fbem-8697	55	12	ensure	ensure	VERB
fbem-8697	55	13	the	the	DET
fbem-8697	55	14	compliance	compliance	NOUN
fbem-8697	55	15	and	and	CCONJ
fbem-8697	55	16	standardization	standardization	NOUN
fbem-8697	55	17	of	of	ADP
fbem-8697	55	18	tax	tax	NOUN
fbem-8697	55	19	treatment	treatment	NOUN
fbem-8697	55	20	procedures	procedure	NOUN
fbem-8697	55	21	.	.	PUNCT
fbem-8697	56	1	2.3	2.3	NUM
fbem-8697	56	2	.	.	PUNCT
fbem-8697	57	1	guarantee	guarantee	NOUN
fbem-8697	57	2	of	of	ADP
fbem-8697	57	3	legality	legality	NOUN
fbem-8697	57	4	legitimacy	legitimacy	NOUN
fbem-8697	57	5	is	be	AUX
fbem-8697	57	6	a	a	DET
fbem-8697	57	7	very	very	ADV
fbem-8697	57	8	important	important	ADJ
fbem-8697	57	9	issue	issue	NOUN
fbem-8697	57	10	in	in	ADP
fbem-8697	57	11	enterprise	enterprise	NOUN
fbem-8697	57	12	tax	tax	NOUN
fbem-8697	57	13	planning	planning	NOUN
fbem-8697	57	14	.	.	PUNCT
fbem-8697	58	1	the	the	DET
fbem-8697	58	2	guarantee	guarantee	NOUN
fbem-8697	58	3	of	of	ADP
fbem-8697	58	4	legitimacy	legitimacy	NOUN
fbem-8697	58	5	can	can	AUX
fbem-8697	58	6	not	not	PART
fbem-8697	58	7	only	only	ADV
fbem-8697	58	8	prevent	prevent	VERB
fbem-8697	58	9	enterprises	enterprise	NOUN
fbem-8697	58	10	from	from	ADP
fbem-8697	58	11	being	be	AUX
fbem-8697	58	12	fined	fine	VERB
fbem-8697	58	13	or	or	CCONJ
fbem-8697	58	14	punished	punish	VERB
fbem-8697	58	15	for	for	ADP
fbem-8697	58	16	illegal	illegal	ADJ
fbem-8697	58	17	acts	act	NOUN
fbem-8697	58	18	,	,	PUNCT
fbem-8697	58	19	but	but	CCONJ
fbem-8697	58	20	also	also	ADV
fbem-8697	58	21	make	make	VERB
fbem-8697	58	22	enterprises	enterprise	NOUN
fbem-8697	58	23	more	more	ADV
fbem-8697	58	24	confident	confident	ADJ
fbem-8697	58	25	and	and	CCONJ
fbem-8697	58	26	at	at	ADP
fbem-8697	58	27	ease	ease	NOUN
fbem-8697	58	28	in	in	ADP
fbem-8697	58	29	tax	tax	NOUN
fbem-8697	58	30	planning	planning	NOUN
fbem-8697	58	31	.	.	PUNCT
fbem-8697	59	1	therefore	therefore	ADV
fbem-8697	59	2	,	,	PUNCT
fbem-8697	59	3	enterprises	enterprise	NOUN
fbem-8697	59	4	must	must	AUX
fbem-8697	59	5	abide	abide	VERB
fbem-8697	59	6	by	by	ADP
fbem-8697	59	7	relevant	relevant	ADJ
fbem-8697	59	8	laws	law	NOUN
fbem-8697	59	9	and	and	CCONJ
fbem-8697	59	10	regulations	regulation	NOUN
fbem-8697	59	11	to	to	PART
fbem-8697	59	12	ensure	ensure	VERB
fbem-8697	59	13	that	that	SCONJ
fbem-8697	59	14	their	their	PRON
fbem-8697	59	15	tax	tax	NOUN
fbem-8697	59	16	planning	planning	NOUN
fbem-8697	59	17	is	be	AUX
fbem-8697	59	18	legal	legal	ADJ
fbem-8697	59	19	and	and	CCONJ
fbem-8697	59	20	compliant.[3	compliant.[3	NOUN
fbem-8697	59	21	]	]	PUNCT
fbem-8697	59	22	enterprises	enterprise	NOUN
fbem-8697	59	23	must	must	AUX
fbem-8697	59	24	abide	abide	VERB
fbem-8697	59	25	by	by	ADP
fbem-8697	59	26	the	the	DET
fbem-8697	59	27	tax	tax	NOUN
fbem-8697	59	28	laws	law	NOUN
fbem-8697	59	29	and	and	CCONJ
fbem-8697	59	30	regulations	regulation	NOUN
fbem-8697	59	31	of	of	ADP
fbem-8697	59	32	the	the	DET
fbem-8697	59	33	state	state	NOUN
fbem-8697	59	34	when	when	SCONJ
fbem-8697	59	35	making	make	VERB
fbem-8697	59	36	tax	tax	NOUN
fbem-8697	59	37	planning	planning	NOUN
fbem-8697	59	38	.	.	PUNCT
fbem-8697	60	1	if	if	SCONJ
fbem-8697	60	2	enterprises	enterprise	NOUN
fbem-8697	60	3	violate	violate	VERB
fbem-8697	60	4	tax	tax	NOUN
fbem-8697	60	5	laws	law	NOUN
fbem-8697	60	6	and	and	CCONJ
fbem-8697	60	7	regulations	regulation	NOUN
fbem-8697	60	8	,	,	PUNCT
fbem-8697	60	9	they	they	PRON
fbem-8697	60	10	will	will	AUX
fbem-8697	60	11	face	face	VERB
fbem-8697	60	12	serious	serious	ADJ
fbem-8697	60	13	consequences	consequence	NOUN
fbem-8697	60	14	such	such	ADJ
fbem-8697	60	15	as	as	ADP
fbem-8697	60	16	fines	fine	NOUN
fbem-8697	60	17	and	and	CCONJ
fbem-8697	60	18	tax	tax	NOUN
fbem-8697	60	19	penalties	penalty	NOUN
fbem-8697	60	20	.	.	PUNCT
fbem-8697	61	1	therefore	therefore	ADV
fbem-8697	61	2	,	,	PUNCT
fbem-8697	61	3	enterprises	enterprise	NOUN
fbem-8697	61	4	must	must	AUX
fbem-8697	61	5	understand	understand	VERB
fbem-8697	61	6	the	the	DET
fbem-8697	61	7	national	national	ADJ
fbem-8697	61	8	tax	tax	NOUN
fbem-8697	61	9	policy	policy	NOUN
fbem-8697	61	10	and	and	CCONJ
fbem-8697	61	11	tax	tax	NOUN
fbem-8697	61	12	laws	law	NOUN
fbem-8697	61	13	and	and	CCONJ
fbem-8697	61	14	regulations	regulation	NOUN
fbem-8697	61	15	to	to	PART
fbem-8697	61	16	ensure	ensure	VERB
fbem-8697	61	17	that	that	SCONJ
fbem-8697	61	18	their	their	PRON
fbem-8697	61	19	tax	tax	NOUN
fbem-8697	61	20	planning	planning	NOUN
fbem-8697	61	21	behavior	behavior	NOUN
fbem-8697	61	22	meets	meet	VERB
fbem-8697	61	23	the	the	DET
fbem-8697	61	24	requirements	requirement	NOUN
fbem-8697	61	25	of	of	ADP
fbem-8697	61	26	relevant	relevant	ADJ
fbem-8697	61	27	laws	law	NOUN
fbem-8697	61	28	and	and	CCONJ
fbem-8697	61	29	regulations	regulation	NOUN
fbem-8697	61	30	.	.	PUNCT
fbem-8697	62	1	enterprises	enterprise	NOUN
fbem-8697	62	2	must	must	AUX
fbem-8697	62	3	ensure	ensure	VERB
fbem-8697	62	4	the	the	DET
fbem-8697	62	5	authenticity	authenticity	NOUN
fbem-8697	62	6	of	of	ADP
fbem-8697	62	7	tax	tax	NOUN
fbem-8697	62	8	information	information	NOUN
fbem-8697	62	9	when	when	SCONJ
fbem-8697	62	10	making	make	VERB
fbem-8697	62	11	tax	tax	NOUN
fbem-8697	62	12	planning	planning	NOUN
fbem-8697	62	13	.	.	PUNCT
fbem-8697	63	1	if	if	SCONJ
fbem-8697	63	2	enterprises	enterprise	NOUN
fbem-8697	63	3	provide	provide	VERB
fbem-8697	63	4	false	false	ADJ
fbem-8697	63	5	tax	tax	NOUN
fbem-8697	63	6	information	information	NOUN
fbem-8697	63	7	,	,	PUNCT
fbem-8697	63	8	they	they	PRON
fbem-8697	63	9	will	will	AUX
fbem-8697	63	10	face	face	VERB
fbem-8697	63	11	serious	serious	ADJ
fbem-8697	63	12	tax	tax	NOUN
fbem-8697	63	13	penalties	penalty	NOUN
fbem-8697	63	14	and	and	CCONJ
fbem-8697	63	15	legal	legal	ADJ
fbem-8697	63	16	responsibilities	responsibility	NOUN
fbem-8697	63	17	.	.	PUNCT
fbem-8697	64	1	therefore	therefore	ADV
fbem-8697	64	2	,	,	PUNCT
fbem-8697	64	3	enterprises	enterprise	NOUN
fbem-8697	64	4	must	must	AUX
fbem-8697	64	5	ensure	ensure	VERB
fbem-8697	64	6	the	the	DET
fbem-8697	64	7	authenticity	authenticity	NOUN
fbem-8697	64	8	of	of	ADP
fbem-8697	64	9	tax	tax	NOUN
fbem-8697	64	10	information	information	NOUN
fbem-8697	64	11	and	and	CCONJ
fbem-8697	64	12	avoid	avoid	VERB
fbem-8697	64	13	providing	provide	VERB
fbem-8697	64	14	false	false	ADJ
fbem-8697	64	15	information	information	NOUN
fbem-8697	64	16	.	.	PUNCT
fbem-8697	65	1	reasonable	reasonable	ADJ
fbem-8697	65	2	use	use	NOUN
fbem-8697	65	3	of	of	ADP
fbem-8697	65	4	preferential	preferential	ADJ
fbem-8697	65	5	tax	tax	NOUN
fbem-8697	65	6	policies	policy	NOUN
fbem-8697	65	7	,	,	PUNCT
fbem-8697	65	8	enterprises	enterprise	NOUN
fbem-8697	65	9	can	can	AUX
fbem-8697	65	10	make	make	VERB
fbem-8697	65	11	rational	rational	ADJ
fbem-8697	65	12	use	use	NOUN
fbem-8697	65	13	of	of	ADP
fbem-8697	65	14	these	these	DET
fbem-8697	65	15	preferential	preferential	ADJ
fbem-8697	65	16	tax	tax	NOUN
fbem-8697	65	17	policies	policy	NOUN
fbem-8697	65	18	when	when	SCONJ
fbem-8697	65	19	making	make	VERB
fbem-8697	65	20	tax	tax	NOUN
fbem-8697	65	21	planning	planning	NOUN
fbem-8697	65	22	,	,	PUNCT
fbem-8697	65	23	but	but	CCONJ
fbem-8697	65	24	they	they	PRON
fbem-8697	65	25	should	should	AUX
fbem-8697	65	26	also	also	ADV
fbem-8697	65	27	abide	abide	VERB
fbem-8697	65	28	by	by	ADP
fbem-8697	65	29	relevant	relevant	ADJ
fbem-8697	65	30	regulations	regulation	NOUN
fbem-8697	65	31	to	to	PART
fbem-8697	65	32	ensure	ensure	VERB
fbem-8697	65	33	their	their	PRON
fbem-8697	65	34	own	own	ADJ
fbem-8697	65	35	tax	tax	NOUN
fbem-8697	65	36	planning	planning	NOUN
fbem-8697	65	37	is	be	AUX
fbem-8697	65	38	legal	legal	ADJ
fbem-8697	65	39	and	and	CCONJ
fbem-8697	65	40	compliant	compliant	ADJ
fbem-8697	65	41	.	.	PUNCT
fbem-8697	66	1	in	in	ADP
fbem-8697	66	2	tax	tax	NOUN
fbem-8697	66	3	planning	planning	NOUN
fbem-8697	66	4	,	,	PUNCT
fbem-8697	66	5	enterprises	enterprise	NOUN
fbem-8697	66	6	must	must	AUX
fbem-8697	66	7	strengthen	strengthen	VERB
fbem-8697	66	8	internal	internal	ADJ
fbem-8697	66	9	management	management	NOUN
fbem-8697	66	10	to	to	PART
fbem-8697	66	11	ensure	ensure	VERB
fbem-8697	66	12	the	the	DET
fbem-8697	66	13	legal	legal	ADJ
fbem-8697	66	14	compliance	compliance	NOUN
fbem-8697	66	15	of	of	ADP
fbem-8697	66	16	tax	tax	NOUN
fbem-8697	66	17	planning	planning	NOUN
fbem-8697	66	18	behavior	behavior	NOUN
fbem-8697	66	19	.	.	PUNCT
fbem-8697	67	1	enterprises	enterprise	NOUN
fbem-8697	67	2	can	can	AUX
fbem-8697	67	3	establish	establish	VERB
fbem-8697	67	4	a	a	DET
fbem-8697	67	5	sound	sound	ADJ
fbem-8697	67	6	tax	tax	NOUN
fbem-8697	67	7	planning	planning	NOUN
fbem-8697	67	8	management	management	NOUN
fbem-8697	67	9	system	system	NOUN
fbem-8697	67	10	,	,	PUNCT
fbem-8697	67	11	strengthen	strengthen	VERB
fbem-8697	67	12	the	the	DET
fbem-8697	67	13	supervision	supervision	NOUN
fbem-8697	67	14	and	and	CCONJ
fbem-8697	67	15	management	management	NOUN
fbem-8697	67	16	of	of	ADP
fbem-8697	67	17	tax	tax	NOUN
fbem-8697	67	18	planning	planning	NOUN
fbem-8697	67	19	behavior	behavior	NOUN
fbem-8697	67	20	,	,	PUNCT
fbem-8697	67	21	and	and	CCONJ
fbem-8697	67	22	ensure	ensure	VERB
fbem-8697	67	23	the	the	DET
fbem-8697	67	24	legal	legal	ADJ
fbem-8697	67	25	compliance	compliance	NOUN
fbem-8697	67	26	of	of	ADP
fbem-8697	67	27	tax	tax	NOUN
fbem-8697	67	28	planning	planning	NOUN
fbem-8697	67	29	behavior	behavior	NOUN
fbem-8697	67	30	.	.	PUNCT
fbem-8697	68	1	2.4	2.4	NUM
fbem-8697	68	2	.	.	PUNCT
fbem-8697	69	1	existing	exist	VERB
fbem-8697	69	2	problems	problem	NOUN
fbem-8697	69	3	there	there	PRON
fbem-8697	69	4	are	be	VERB
fbem-8697	69	5	various	various	ADJ
fbem-8697	69	6	means	mean	NOUN
fbem-8697	69	7	of	of	ADP
fbem-8697	69	8	enterprise	enterprise	NOUN
fbem-8697	69	9	tax	tax	NOUN
fbem-8697	69	10	planning	planning	NOUN
fbem-8697	69	11	,	,	PUNCT
fbem-8697	69	12	including	include	VERB
fbem-8697	69	13	the	the	DET
fbem-8697	69	14	use	use	NOUN
fbem-8697	69	15	of	of	ADP
fbem-8697	69	16	preferential	preferential	ADJ
fbem-8697	69	17	tax	tax	NOUN
fbem-8697	69	18	policies	policy	NOUN
fbem-8697	69	19	,	,	PUNCT
fbem-8697	69	20	transnational	transnational	ADJ
fbem-8697	69	21	transfer	transfer	NOUN
fbem-8697	69	22	pricing	pricing	NOUN
fbem-8697	69	23	,	,	PUNCT
fbem-8697	69	24	fictitious	fictitious	ADJ
fbem-8697	69	25	transactions	transaction	NOUN
fbem-8697	69	26	and	and	CCONJ
fbem-8697	69	27	so	so	ADV
fbem-8697	69	28	on	on	ADV
fbem-8697	69	29	.	.	PUNCT
fbem-8697	70	1	the	the	DET
fbem-8697	70	2	application	application	NOUN
fbem-8697	70	3	of	of	ADP
fbem-8697	70	4	these	these	DET
fbem-8697	70	5	means	mean	NOUN
fbem-8697	70	6	requires	require	VERB
fbem-8697	70	7	knowledge	knowledge	NOUN
fbem-8697	70	8	in	in	ADP
fbem-8697	70	9	many	many	ADJ
fbem-8697	70	10	fields	field	NOUN
fbem-8697	70	11	,	,	PUNCT
fbem-8697	70	12	such	such	ADJ
fbem-8697	70	13	as	as	ADP
fbem-8697	70	14	tax	tax	NOUN
fbem-8697	70	15	law	law	NOUN
fbem-8697	70	16	,	,	PUNCT
fbem-8697	70	17	financial	financial	ADJ
fbem-8697	70	18	accounting	accounting	NOUN
fbem-8697	70	19	,	,	PUNCT
fbem-8697	70	20	commercial	commercial	ADJ
fbem-8697	70	21	law	law	NOUN
fbem-8697	70	22	,	,	PUNCT
fbem-8697	70	23	etc	etc	X
fbem-8697	70	24	.	.	X
fbem-8697	70	25	,	,	PUNCT
fbem-8697	70	26	which	which	PRON
fbem-8697	70	27	requires	require	VERB
fbem-8697	70	28	high	high	ADJ
fbem-8697	70	29	manpower	manpower	NOUN
fbem-8697	70	30	,	,	PUNCT
fbem-8697	70	31	material	material	NOUN
fbem-8697	70	32	resources	resource	NOUN
fbem-8697	70	33	and	and	CCONJ
fbem-8697	70	34	financial	financial	ADJ
fbem-8697	70	35	resources	resource	NOUN
fbem-8697	70	36	of	of	ADP
fbem-8697	70	37	enterprises	enterprise	NOUN
fbem-8697	70	38	.	.	PUNCT
fbem-8697	71	1	therefore	therefore	ADV
fbem-8697	71	2	,	,	PUNCT
fbem-8697	71	3	enterprises	enterprise	NOUN
fbem-8697	71	4	need	need	VERB
fbem-8697	71	5	to	to	PART
fbem-8697	71	6	invest	invest	VERB
fbem-8697	71	7	a	a	DET
fbem-8697	71	8	lot	lot	NOUN
fbem-8697	71	9	of	of	ADP
fbem-8697	71	10	resources	resource	NOUN
fbem-8697	71	11	and	and	CCONJ
fbem-8697	71	12	energy	energy	NOUN
fbem-8697	71	13	in	in	ADP
fbem-8697	71	14	tax	tax	NOUN
fbem-8697	71	15	planning	planning	NOUN
fbem-8697	71	16	,	,	PUNCT
fbem-8697	71	17	which	which	PRON
fbem-8697	71	18	increases	increase	VERB
fbem-8697	71	19	the	the	DET
fbem-8697	71	20	cost	cost	NOUN
fbem-8697	71	21	of	of	ADP
fbem-8697	71	22	enterprises	enterprise	NOUN
fbem-8697	71	23	.	.	PUNCT
fbem-8697	72	1	the	the	DET
fbem-8697	72	2	change	change	NOUN
fbem-8697	72	3	of	of	ADP
fbem-8697	72	4	tax	tax	NOUN
fbem-8697	72	5	policy	policy	NOUN
fbem-8697	72	6	is	be	AUX
fbem-8697	72	7	an	an	DET
fbem-8697	72	8	important	important	ADJ
fbem-8697	72	9	issue	issue	NOUN
fbem-8697	72	10	in	in	ADP
fbem-8697	72	11	enterprise	enterprise	NOUN
fbem-8697	72	12	tax	tax	NOUN
fbem-8697	72	13	planning	planning	NOUN
fbem-8697	72	14	.	.	PUNCT
fbem-8697	73	1	the	the	DET
fbem-8697	73	2	change	change	NOUN
fbem-8697	73	3	of	of	ADP
fbem-8697	73	4	policy	policy	NOUN
fbem-8697	73	5	may	may	AUX
fbem-8697	73	6	make	make	VERB
fbem-8697	73	7	the	the	DET
fbem-8697	73	8	planning	planning	NOUN
fbem-8697	73	9	of	of	ADP
fbem-8697	73	10	enterprises	enterprise	NOUN
fbem-8697	73	11	invalid	invalid	ADJ
fbem-8697	73	12	,	,	PUNCT
fbem-8697	73	13	and	and	CCONJ
fbem-8697	73	14	even	even	ADV
fbem-8697	73	15	lead	lead	VERB
fbem-8697	73	16	to	to	ADP
fbem-8697	73	17	the	the	DET
fbem-8697	73	18	tax	tax	NOUN
fbem-8697	73	19	risk	risk	NOUN
fbem-8697	73	20	of	of	ADP
fbem-8697	73	21	enterprises	enterprise	NOUN
fbem-8697	73	22	.	.	PUNCT
fbem-8697	74	1	for	for	ADP
fbem-8697	74	2	example	example	NOUN
fbem-8697	74	3	,	,	PUNCT
fbem-8697	74	4	the	the	DET
fbem-8697	74	5	implementation	implementation	NOUN
fbem-8697	74	6	time	time	NOUN
fbem-8697	74	7	of	of	ADP
fbem-8697	74	8	some	some	DET
fbem-8697	74	9	preferential	preferential	ADJ
fbem-8697	74	10	tax	tax	NOUN
fbem-8697	74	11	policies	policy	NOUN
fbem-8697	74	12	is	be	AUX
fbem-8697	74	13	limited	limit	VERB
fbem-8697	74	14	,	,	PUNCT
fbem-8697	74	15	and	and	CCONJ
fbem-8697	74	16	the	the	DET
fbem-8697	74	17	termination	termination	NOUN
fbem-8697	74	18	of	of	ADP
fbem-8697	74	19	the	the	DET
fbem-8697	74	20	policies	policy	NOUN
fbem-8697	74	21	may	may	AUX
fbem-8697	74	22	increase	increase	VERB
fbem-8697	74	23	the	the	DET
fbem-8697	74	24	tax	tax	NOUN
fbem-8697	74	25	burden	burden	NOUN
fbem-8697	74	26	of	of	ADP
fbem-8697	74	27	enterprises	enterprise	NOUN
fbem-8697	74	28	.	.	PUNCT
fbem-8697	75	1	in	in	ADP
fbem-8697	75	2	addition	addition	NOUN
fbem-8697	75	3	,	,	PUNCT
fbem-8697	75	4	the	the	DET
fbem-8697	75	5	change	change	NOUN
fbem-8697	75	6	of	of	ADP
fbem-8697	75	7	tax	tax	NOUN
fbem-8697	75	8	policy	policy	NOUN
fbem-8697	75	9	will	will	AUX
fbem-8697	75	10	also	also	ADV
fbem-8697	75	11	increase	increase	VERB
fbem-8697	75	12	the	the	DET
fbem-8697	75	13	uncertainty	uncertainty	NOUN
fbem-8697	75	14	of	of	ADP
fbem-8697	75	15	enterprises	enterprise	NOUN
fbem-8697	75	16	,	,	PUNCT
fbem-8697	75	17	making	make	VERB
fbem-8697	75	18	it	it	PRON
fbem-8697	75	19	difficult	difficult	ADJ
fbem-8697	75	20	for	for	SCONJ
fbem-8697	75	21	enterprises	enterprise	NOUN
fbem-8697	75	22	to	to	PART
fbem-8697	75	23	make	make	VERB
fbem-8697	75	24	long	long	ADJ
fbem-8697	75	25	-	-	PUNCT
fbem-8697	75	26	term	term	NOUN
fbem-8697	75	27	planning	planning	NOUN
fbem-8697	75	28	.	.	PUNCT
fbem-8697	76	1	the	the	DET
fbem-8697	76	2	implementation	implementation	NOUN
fbem-8697	76	3	difficulty	difficulty	NOUN
fbem-8697	76	4	of	of	ADP
fbem-8697	76	5	enterprise	enterprise	NOUN
fbem-8697	76	6	tax	tax	NOUN
fbem-8697	76	7	planning	planning	NOUN
fbem-8697	76	8	is	be	AUX
fbem-8697	76	9	also	also	ADV
fbem-8697	76	10	a	a	DET
fbem-8697	76	11	problem	problem	NOUN
fbem-8697	76	12	.	.	PUNCT
fbem-8697	77	1	the	the	DET
fbem-8697	77	2	complexity	complexity	NOUN
fbem-8697	77	3	and	and	CCONJ
fbem-8697	77	4	uncertainty	uncertainty	NOUN
fbem-8697	77	5	of	of	ADP
fbem-8697	77	6	tax	tax	NOUN
fbem-8697	77	7	laws	law	NOUN
fbem-8697	77	8	,	,	PUNCT
fbem-8697	77	9	as	as	ADV
fbem-8697	77	10	well	well	ADV
fbem-8697	77	11	as	as	ADP
fbem-8697	77	12	the	the	DET
fbem-8697	77	13	improvement	improvement	NOUN
fbem-8697	77	14	of	of	ADP
fbem-8697	77	15	supervision	supervision	NOUN
fbem-8697	77	16	and	and	CCONJ
fbem-8697	77	17	technical	technical	ADJ
fbem-8697	77	18	means	mean	NOUN
fbem-8697	77	19	of	of	ADP
fbem-8697	77	20	tax	tax	NOUN
fbem-8697	77	21	authorities	authority	NOUN
fbem-8697	77	22	,	,	PUNCT
fbem-8697	77	23	make	make	VERB
fbem-8697	77	24	it	it	PRON
fbem-8697	77	25	difficult	difficult	ADJ
fbem-8697	77	26	for	for	SCONJ
fbem-8697	77	27	enterprises	enterprise	NOUN
fbem-8697	77	28	to	to	PART
fbem-8697	77	29	avoid	avoid	VERB
fbem-8697	77	30	tax	tax	NOUN
fbem-8697	77	31	risks	risk	NOUN
fbem-8697	77	32	.	.	PUNCT
fbem-8697	78	1	in	in	ADP
fbem-8697	78	2	addition	addition	NOUN
fbem-8697	78	3	,	,	PUNCT
fbem-8697	78	4	enterprises	enterprise	NOUN
fbem-8697	78	5	need	need	VERB
fbem-8697	78	6	to	to	PART
fbem-8697	78	7	consider	consider	VERB
fbem-8697	78	8	the	the	DET
fbem-8697	78	9	examination	examination	NOUN
fbem-8697	78	10	of	of	ADP
fbem-8697	78	11	tax	tax	NOUN
fbem-8697	78	12	authorities	authority	NOUN
fbem-8697	78	13	and	and	CCONJ
fbem-8697	78	14	the	the	DET
fbem-8697	78	15	public	public	ADJ
fbem-8697	78	16	opinion	opinion	NOUN
fbem-8697	78	17	of	of	ADP
fbem-8697	78	18	taxpayers	taxpayer	NOUN
fbem-8697	78	19	when	when	SCONJ
fbem-8697	78	20	making	make	VERB
fbem-8697	78	21	tax	tax	NOUN
fbem-8697	78	22	planning	planning	NOUN
fbem-8697	78	23	,	,	PUNCT
fbem-8697	78	24	which	which	PRON
fbem-8697	78	25	also	also	ADV
fbem-8697	78	26	increases	increase	VERB
fbem-8697	78	27	the	the	DET
fbem-8697	78	28	difficulty	difficulty	NOUN
fbem-8697	78	29	of	of	ADP
fbem-8697	78	30	enterprise	enterprise	NOUN
fbem-8697	78	31	implementation	implementation	NOUN
fbem-8697	78	32	.	.	PUNCT
fbem-8697	79	1	with	with	ADP
fbem-8697	79	2	the	the	DET
fbem-8697	79	3	increasing	increase	VERB
fbem-8697	79	4	attention	attention	NOUN
fbem-8697	79	5	of	of	ADP
fbem-8697	79	6	the	the	DET
fbem-8697	79	7	public	public	NOUN
fbem-8697	79	8	to	to	ADP
fbem-8697	79	9	corporate	corporate	ADJ
fbem-8697	79	10	social	social	ADJ
fbem-8697	79	11	responsibility	responsibility	NOUN
fbem-8697	79	12	,	,	PUNCT
fbem-8697	79	13	corporate	corporate	ADJ
fbem-8697	79	14	tax	tax	NOUN
fbem-8697	79	15	planning	planning	NOUN
fbem-8697	79	16	has	have	AUX
fbem-8697	79	17	also	also	ADV
fbem-8697	79	18	been	be	AUX
fbem-8697	79	19	under	under	ADP
fbem-8697	79	20	the	the	DET
fbem-8697	79	21	pressure	pressure	NOUN
fbem-8697	79	22	of	of	ADP
fbem-8697	79	23	public	public	ADJ
fbem-8697	79	24	opinion	opinion	NOUN
fbem-8697	79	25	.	.	PUNCT
fbem-8697	80	1	some	some	DET
fbem-8697	80	2	enterprises	enterprise	NOUN
fbem-8697	80	3	evade	evade	VERB
fbem-8697	80	4	taxes	taxis	NOUN
fbem-8697	80	5	by	by	ADP
fbem-8697	80	6	taking	take	VERB
fbem-8697	80	7	advantage	advantage	NOUN
fbem-8697	80	8	of	of	ADP
fbem-8697	80	9	tax	tax	NOUN
fbem-8697	80	10	loopholes	loophole	NOUN
fbem-8697	80	11	,	,	PUNCT
fbem-8697	80	12	which	which	PRON
fbem-8697	80	13	is	be	AUX
fbem-8697	80	14	accused	accuse	VERB
fbem-8697	80	15	302	302	NUM
fbem-8697	80	16	by	by	ADP
fbem-8697	80	17	the	the	DET
fbem-8697	80	18	public	public	NOUN
fbem-8697	80	19	as	as	ADP
fbem-8697	80	20	"	"	PUNCT
fbem-8697	80	21	immoral	immoral	ADJ
fbem-8697	80	22	"	"	PUNCT
fbem-8697	80	23	behavior	behavior	NOUN
fbem-8697	80	24	,	,	PUNCT
fbem-8697	80	25	which	which	PRON
fbem-8697	80	26	has	have	VERB
fbem-8697	80	27	a	a	DET
fbem-8697	80	28	negative	negative	ADJ
fbem-8697	80	29	impact	impact	NOUN
fbem-8697	80	30	on	on	ADP
fbem-8697	80	31	the	the	DET
fbem-8697	80	32	image	image	NOUN
fbem-8697	80	33	and	and	CCONJ
fbem-8697	80	34	reputation	reputation	NOUN
fbem-8697	80	35	of	of	ADP
fbem-8697	80	36	enterprises	enterprise	NOUN
fbem-8697	80	37	.	.	PUNCT
fbem-8697	81	1	therefore	therefore	ADV
fbem-8697	81	2	,	,	PUNCT
fbem-8697	81	3	when	when	SCONJ
fbem-8697	81	4	making	make	VERB
fbem-8697	81	5	tax	tax	NOUN
fbem-8697	81	6	planning	planning	NOUN
fbem-8697	81	7	,	,	PUNCT
fbem-8697	81	8	enterprises	enterprise	NOUN
fbem-8697	81	9	need	need	VERB
fbem-8697	81	10	to	to	PART
fbem-8697	81	11	consider	consider	VERB
fbem-8697	81	12	the	the	DET
fbem-8697	81	13	influence	influence	NOUN
fbem-8697	81	14	of	of	ADP
fbem-8697	81	15	public	public	ADJ
fbem-8697	81	16	opinion	opinion	NOUN
fbem-8697	81	17	and	and	CCONJ
fbem-8697	81	18	avoid	avoid	VERB
fbem-8697	81	19	damaging	damage	VERB
fbem-8697	81	20	the	the	DET
fbem-8697	81	21	image	image	NOUN
fbem-8697	81	22	and	and	CCONJ
fbem-8697	81	23	reputation	reputation	NOUN
fbem-8697	81	24	of	of	ADP
fbem-8697	81	25	enterprises	enterprise	NOUN
fbem-8697	81	26	because	because	SCONJ
fbem-8697	81	27	of	of	ADP
fbem-8697	81	28	tax	tax	NOUN
fbem-8697	81	29	planning	planning	NOUN
fbem-8697	81	30	.	.	PUNCT
fbem-8697	82	1	3	3	X
fbem-8697	82	2	.	.	X
fbem-8697	82	3	the	the	DET
fbem-8697	82	4	development	development	NOUN
fbem-8697	82	5	path	path	NOUN
fbem-8697	82	6	of	of	ADP
fbem-8697	82	7	enterprise	enterprise	NOUN
fbem-8697	82	8	tax	tax	NOUN
fbem-8697	82	9	planning	planning	NOUN
fbem-8697	82	10	in	in	ADP
fbem-8697	82	11	this	this	DET
fbem-8697	82	12	section	section	NOUN
fbem-8697	82	13	,	,	PUNCT
fbem-8697	82	14	the	the	DET
fbem-8697	82	15	development	development	NOUN
fbem-8697	82	16	path	path	NOUN
fbem-8697	82	17	of	of	ADP
fbem-8697	82	18	enterprise	enterprise	NOUN
fbem-8697	82	19	tax	tax	NOUN
fbem-8697	82	20	planning	planning	NOUN
fbem-8697	82	21	is	be	AUX
fbem-8697	82	22	mainly	mainly	ADV
fbem-8697	82	23	discussed	discuss	VERB
fbem-8697	82	24	.	.	PUNCT
fbem-8697	83	1	first	first	ADV
fbem-8697	83	2	of	of	ADP
fbem-8697	83	3	all	all	PRON
fbem-8697	83	4	,	,	PUNCT
fbem-8697	83	5	improve	improve	VERB
fbem-8697	83	6	the	the	DET
fbem-8697	83	7	compliance	compliance	NOUN
fbem-8697	83	8	and	and	CCONJ
fbem-8697	83	9	standardization	standardization	NOUN
fbem-8697	83	10	of	of	ADP
fbem-8697	83	11	enterprise	enterprise	NOUN
fbem-8697	83	12	tax	tax	NOUN
fbem-8697	83	13	planning	planning	NOUN
fbem-8697	83	14	,	,	PUNCT
fbem-8697	83	15	avoid	avoid	VERB
fbem-8697	83	16	enterprises	enterprise	NOUN
fbem-8697	83	17	using	use	VERB
fbem-8697	83	18	illegal	illegal	ADJ
fbem-8697	83	19	means	mean	NOUN
fbem-8697	83	20	to	to	PART
fbem-8697	83	21	plan	plan	VERB
fbem-8697	83	22	,	,	PUNCT
fbem-8697	83	23	and	and	CCONJ
fbem-8697	83	24	ensure	ensure	VERB
fbem-8697	83	25	the	the	DET
fbem-8697	83	26	legitimacy	legitimacy	NOUN
fbem-8697	83	27	and	and	CCONJ
fbem-8697	83	28	fairness	fairness	NOUN
fbem-8697	83	29	of	of	ADP
fbem-8697	83	30	tax	tax	NOUN
fbem-8697	83	31	.	.	PUNCT
fbem-8697	84	1	secondly	secondly	ADV
fbem-8697	84	2	,	,	PUNCT
fbem-8697	84	3	strengthen	strengthen	VERB
fbem-8697	84	4	the	the	DET
fbem-8697	84	5	supervision	supervision	NOUN
fbem-8697	84	6	of	of	ADP
fbem-8697	84	7	tax	tax	NOUN
fbem-8697	84	8	collection	collection	NOUN
fbem-8697	84	9	and	and	CCONJ
fbem-8697	84	10	management	management	NOUN
fbem-8697	84	11	,	,	PUNCT
fbem-8697	84	12	reduce	reduce	VERB
fbem-8697	84	13	the	the	DET
fbem-8697	84	14	illegal	illegal	ADJ
fbem-8697	84	15	activities	activity	NOUN
fbem-8697	84	16	of	of	ADP
fbem-8697	84	17	enterprises	enterprise	NOUN
fbem-8697	84	18	and	and	CCONJ
fbem-8697	84	19	improve	improve	VERB
fbem-8697	84	20	the	the	DET
fbem-8697	84	21	rate	rate	NOUN
fbem-8697	84	22	and	and	CCONJ
fbem-8697	84	23	quality	quality	NOUN
fbem-8697	84	24	of	of	ADP
fbem-8697	84	25	tax	tax	NOUN
fbem-8697	84	26	collection	collection	NOUN
fbem-8697	84	27	by	by	ADP
fbem-8697	84	28	strengthening	strengthen	VERB
fbem-8697	84	29	the	the	DET
fbem-8697	84	30	supervision	supervision	NOUN
fbem-8697	84	31	and	and	CCONJ
fbem-8697	84	32	law	law	NOUN
fbem-8697	84	33	enforcement	enforcement	NOUN
fbem-8697	84	34	of	of	ADP
fbem-8697	84	35	enterprises	enterprise	NOUN
fbem-8697	84	36	.	.	PUNCT
fbem-8697	85	1	these	these	DET
fbem-8697	85	2	measures	measure	NOUN
fbem-8697	85	3	are	be	AUX
fbem-8697	85	4	helpful	helpful	ADJ
fbem-8697	85	5	to	to	PART
fbem-8697	85	6	promote	promote	VERB
fbem-8697	85	7	the	the	DET
fbem-8697	85	8	healthy	healthy	ADJ
fbem-8697	85	9	development	development	NOUN
fbem-8697	85	10	of	of	ADP
fbem-8697	85	11	enterprise	enterprise	NOUN
fbem-8697	85	12	tax	tax	NOUN
fbem-8697	85	13	planning	planning	NOUN
fbem-8697	85	14	and	and	CCONJ
fbem-8697	85	15	the	the	DET
fbem-8697	85	16	sustainable	sustainable	ADJ
fbem-8697	85	17	development	development	NOUN
fbem-8697	85	18	of	of	ADP
fbem-8697	85	19	economy	economy	NOUN
fbem-8697	85	20	and	and	CCONJ
fbem-8697	85	21	society.[4	society.[4	X
fbem-8697	85	22	]	]	X
fbem-8697	85	23	3.1	3.1	NUM
fbem-8697	85	24	.	.	PUNCT
fbem-8697	86	1	improve	improve	VERB
fbem-8697	86	2	the	the	DET
fbem-8697	86	3	compliance	compliance	NOUN
fbem-8697	86	4	and	and	CCONJ
fbem-8697	86	5	standardization	standardization	NOUN
fbem-8697	86	6	of	of	ADP
fbem-8697	86	7	corporate	corporate	ADJ
fbem-8697	86	8	tax	tax	NOUN
fbem-8697	86	9	planning	planning	NOUN
fbem-8697	86	10	compliance	compliance	NOUN
fbem-8697	86	11	and	and	CCONJ
fbem-8697	86	12	standardization	standardization	NOUN
fbem-8697	86	13	of	of	ADP
fbem-8697	86	14	enterprise	enterprise	NOUN
fbem-8697	86	15	tax	tax	NOUN
fbem-8697	86	16	planning	planning	NOUN
fbem-8697	86	17	is	be	AUX
fbem-8697	86	18	an	an	DET
fbem-8697	86	19	important	important	ADJ
fbem-8697	86	20	guarantee	guarantee	NOUN
fbem-8697	86	21	for	for	ADP
fbem-8697	86	22	the	the	DET
fbem-8697	86	23	development	development	NOUN
fbem-8697	86	24	of	of	ADP
fbem-8697	86	25	enterprise	enterprise	NOUN
fbem-8697	86	26	tax	tax	NOUN
fbem-8697	86	27	planning	planning	NOUN
fbem-8697	86	28	.	.	PUNCT
fbem-8697	87	1	at	at	ADP
fbem-8697	87	2	present	present	ADJ
fbem-8697	87	3	,	,	PUNCT
fbem-8697	87	4	the	the	DET
fbem-8697	87	5	problems	problem	NOUN
fbem-8697	87	6	existing	exist	VERB
fbem-8697	87	7	in	in	ADP
fbem-8697	87	8	enterprise	enterprise	NOUN
fbem-8697	87	9	tax	tax	NOUN
fbem-8697	87	10	planning	planning	NOUN
fbem-8697	87	11	are	be	AUX
fbem-8697	87	12	mainly	mainly	ADV
fbem-8697	87	13	the	the	DET
fbem-8697	87	14	complexity	complexity	NOUN
fbem-8697	87	15	and	and	CCONJ
fbem-8697	87	16	irregularity	irregularity	NOUN
fbem-8697	87	17	of	of	ADP
fbem-8697	87	18	planning	planning	NOUN
fbem-8697	87	19	means	mean	NOUN
fbem-8697	87	20	,	,	PUNCT
fbem-8697	87	21	which	which	PRON
fbem-8697	87	22	makes	make	VERB
fbem-8697	87	23	it	it	PRON
fbem-8697	87	24	difficult	difficult	ADJ
fbem-8697	87	25	for	for	SCONJ
fbem-8697	87	26	enterprises	enterprise	NOUN
fbem-8697	87	27	to	to	PART
fbem-8697	87	28	ensure	ensure	VERB
fbem-8697	87	29	the	the	DET
fbem-8697	87	30	legitimacy	legitimacy	NOUN
fbem-8697	87	31	and	and	CCONJ
fbem-8697	87	32	compliance	compliance	NOUN
fbem-8697	87	33	of	of	ADP
fbem-8697	87	34	planning	planning	NOUN
fbem-8697	87	35	.	.	PUNCT
fbem-8697	88	1	therefore	therefore	ADV
fbem-8697	88	2	,	,	PUNCT
fbem-8697	88	3	it	it	PRON
fbem-8697	88	4	is	be	AUX
fbem-8697	88	5	necessary	necessary	ADJ
fbem-8697	88	6	to	to	PART
fbem-8697	88	7	improve	improve	VERB
fbem-8697	88	8	the	the	DET
fbem-8697	88	9	compliance	compliance	NOUN
fbem-8697	88	10	and	and	CCONJ
fbem-8697	88	11	standardization	standardization	NOUN
fbem-8697	88	12	of	of	ADP
fbem-8697	88	13	enterprise	enterprise	NOUN
fbem-8697	88	14	tax	tax	NOUN
fbem-8697	88	15	planning	planning	NOUN
fbem-8697	88	16	.	.	PUNCT
fbem-8697	89	1	strengthening	strengthen	VERB
fbem-8697	89	2	the	the	DET
fbem-8697	89	3	publicity	publicity	NOUN
fbem-8697	89	4	and	and	CCONJ
fbem-8697	89	5	training	training	NOUN
fbem-8697	89	6	of	of	ADP
fbem-8697	89	7	tax	tax	NOUN
fbem-8697	89	8	laws	law	NOUN
fbem-8697	89	9	and	and	CCONJ
fbem-8697	89	10	regulations	regulation	NOUN
fbem-8697	89	11	can	can	AUX
fbem-8697	89	12	improve	improve	VERB
fbem-8697	89	13	the	the	DET
fbem-8697	89	14	cognition	cognition	NOUN
fbem-8697	89	15	and	and	CCONJ
fbem-8697	89	16	understanding	understanding	NOUN
fbem-8697	89	17	of	of	ADP
fbem-8697	89	18	tax	tax	NOUN
fbem-8697	89	19	laws	law	NOUN
fbem-8697	89	20	and	and	CCONJ
fbem-8697	89	21	regulations	regulation	NOUN
fbem-8697	89	22	,	,	PUNCT
fbem-8697	89	23	enhance	enhance	VERB
fbem-8697	89	24	the	the	DET
fbem-8697	89	25	awareness	awareness	NOUN
fbem-8697	89	26	of	of	ADP
fbem-8697	89	27	tax	tax	NOUN
fbem-8697	89	28	compliance	compliance	NOUN
fbem-8697	89	29	and	and	CCONJ
fbem-8697	89	30	reduce	reduce	VERB
fbem-8697	89	31	the	the	DET
fbem-8697	89	32	risk	risk	NOUN
fbem-8697	89	33	of	of	ADP
fbem-8697	89	34	illegal	illegal	ADJ
fbem-8697	89	35	activities	activity	NOUN
fbem-8697	89	36	.	.	PUNCT
fbem-8697	90	1	at	at	ADP
fbem-8697	90	2	the	the	DET
fbem-8697	90	3	same	same	ADJ
fbem-8697	90	4	time	time	NOUN
fbem-8697	90	5	,	,	PUNCT
fbem-8697	90	6	the	the	DET
fbem-8697	90	7	tax	tax	NOUN
fbem-8697	90	8	department	department	NOUN
fbem-8697	90	9	should	should	AUX
fbem-8697	90	10	also	also	ADV
fbem-8697	90	11	strengthen	strengthen	VERB
fbem-8697	90	12	the	the	DET
fbem-8697	90	13	guidance	guidance	NOUN
fbem-8697	90	14	and	and	CCONJ
fbem-8697	90	15	assistance	assistance	NOUN
fbem-8697	90	16	to	to	ADP
fbem-8697	90	17	enterprises	enterprise	NOUN
fbem-8697	90	18	,	,	PUNCT
fbem-8697	90	19	help	help	VERB
fbem-8697	90	20	enterprises	enterprise	NOUN
fbem-8697	90	21	to	to	PART
fbem-8697	90	22	formulate	formulate	VERB
fbem-8697	90	23	tax	tax	NOUN
fbem-8697	90	24	planning	planning	NOUN
fbem-8697	90	25	programs	program	NOUN
fbem-8697	90	26	in	in	ADP
fbem-8697	90	27	line	line	NOUN
fbem-8697	90	28	with	with	ADP
fbem-8697	90	29	laws	law	NOUN
fbem-8697	90	30	and	and	CCONJ
fbem-8697	90	31	regulations	regulation	NOUN
fbem-8697	90	32	,	,	PUNCT
fbem-8697	90	33	and	and	CCONJ
fbem-8697	90	34	ensure	ensure	VERB
fbem-8697	90	35	the	the	DET
fbem-8697	90	36	compliance	compliance	NOUN
fbem-8697	90	37	and	and	CCONJ
fbem-8697	90	38	standardization	standardization	NOUN
fbem-8697	90	39	of	of	ADP
fbem-8697	90	40	enterprises	enterprise	NOUN
fbem-8697	90	41	.	.	PUNCT
fbem-8697	91	1	enterprises	enterprise	NOUN
fbem-8697	91	2	can	can	AUX
fbem-8697	91	3	establish	establish	VERB
fbem-8697	91	4	an	an	DET
fbem-8697	91	5	internal	internal	ADJ
fbem-8697	91	6	audit	audit	NOUN
fbem-8697	91	7	mechanism	mechanism	NOUN
fbem-8697	91	8	for	for	ADP
fbem-8697	91	9	tax	tax	NOUN
fbem-8697	91	10	planning	planning	NOUN
fbem-8697	91	11	,	,	PUNCT
fbem-8697	91	12	and	and	CCONJ
fbem-8697	91	13	conduct	conduct	VERB
fbem-8697	91	14	self	self	NOUN
fbem-8697	91	15	-	-	PUNCT
fbem-8697	91	16	examination	examination	NOUN
fbem-8697	91	17	and	and	CCONJ
fbem-8697	91	18	supervision	supervision	NOUN
fbem-8697	91	19	on	on	ADP
fbem-8697	91	20	the	the	DET
fbem-8697	91	21	compliance	compliance	NOUN
fbem-8697	91	22	and	and	CCONJ
fbem-8697	91	23	standardization	standardization	NOUN
fbem-8697	91	24	of	of	ADP
fbem-8697	91	25	tax	tax	NOUN
fbem-8697	91	26	planning	planning	NOUN
fbem-8697	91	27	.	.	PUNCT
fbem-8697	92	1	internal	internal	ADJ
fbem-8697	92	2	audit	audit	NOUN
fbem-8697	92	3	can	can	AUX
fbem-8697	92	4	find	find	VERB
fbem-8697	92	5	and	and	CCONJ
fbem-8697	92	6	correct	correct	VERB
fbem-8697	92	7	existing	exist	VERB
fbem-8697	92	8	problems	problem	NOUN
fbem-8697	92	9	in	in	ADP
fbem-8697	92	10	time	time	NOUN
fbem-8697	92	11	,	,	PUNCT
fbem-8697	92	12	and	and	CCONJ
fbem-8697	92	13	avoid	avoid	VERB
fbem-8697	92	14	enterprises	enterprise	NOUN
fbem-8697	92	15	from	from	ADP
fbem-8697	92	16	being	be	AUX
fbem-8697	92	17	fined	fine	VERB
fbem-8697	92	18	and	and	CCONJ
fbem-8697	92	19	lost	lose	VERB
fbem-8697	92	20	because	because	SCONJ
fbem-8697	92	21	of	of	ADP
fbem-8697	92	22	tax	tax	NOUN
fbem-8697	92	23	violations	violation	NOUN
fbem-8697	92	24	.	.	PUNCT
fbem-8697	93	1	at	at	ADP
fbem-8697	93	2	the	the	DET
fbem-8697	93	3	same	same	ADJ
fbem-8697	93	4	time	time	NOUN
fbem-8697	93	5	,	,	PUNCT
fbem-8697	93	6	internal	internal	ADJ
fbem-8697	93	7	audit	audit	NOUN
fbem-8697	93	8	can	can	AUX
fbem-8697	93	9	also	also	ADV
fbem-8697	93	10	improve	improve	VERB
fbem-8697	93	11	the	the	DET
fbem-8697	93	12	management	management	NOUN
fbem-8697	93	13	level	level	NOUN
fbem-8697	93	14	and	and	CCONJ
fbem-8697	93	15	efficiency	efficiency	NOUN
fbem-8697	93	16	of	of	ADP
fbem-8697	93	17	enterprises	enterprise	NOUN
fbem-8697	93	18	and	and	CCONJ
fbem-8697	93	19	promote	promote	VERB
fbem-8697	93	20	the	the	DET
fbem-8697	93	21	sustainable	sustainable	ADJ
fbem-8697	93	22	development	development	NOUN
fbem-8697	93	23	of	of	ADP
fbem-8697	93	24	enterprises	enterprise	NOUN
fbem-8697	93	25	.	.	PUNCT
fbem-8697	94	1	the	the	DET
fbem-8697	94	2	tax	tax	NOUN
fbem-8697	94	3	department	department	NOUN
fbem-8697	94	4	should	should	AUX
fbem-8697	94	5	strengthen	strengthen	VERB
fbem-8697	94	6	the	the	DET
fbem-8697	94	7	supervision	supervision	NOUN
fbem-8697	94	8	of	of	ADP
fbem-8697	94	9	enterprise	enterprise	NOUN
fbem-8697	94	10	tax	tax	NOUN
fbem-8697	94	11	planning	planning	NOUN
fbem-8697	94	12	,	,	PUNCT
fbem-8697	94	13	discover	discover	VERB
fbem-8697	94	14	and	and	CCONJ
fbem-8697	94	15	investigate	investigate	VERB
fbem-8697	94	16	illegal	illegal	ADJ
fbem-8697	94	17	acts	act	NOUN
fbem-8697	94	18	in	in	ADP
fbem-8697	94	19	time	time	NOUN
fbem-8697	94	20	,	,	PUNCT
fbem-8697	94	21	and	and	CCONJ
fbem-8697	94	22	maintain	maintain	VERB
fbem-8697	94	23	the	the	DET
fbem-8697	94	24	seriousness	seriousness	NOUN
fbem-8697	94	25	and	and	CCONJ
fbem-8697	94	26	authority	authority	NOUN
fbem-8697	94	27	of	of	ADP
fbem-8697	94	28	tax	tax	NOUN
fbem-8697	94	29	laws	law	NOUN
fbem-8697	94	30	and	and	CCONJ
fbem-8697	94	31	regulations	regulation	NOUN
fbem-8697	94	32	.	.	PUNCT
fbem-8697	95	1	tax	tax	NOUN
fbem-8697	95	2	departments	department	NOUN
fbem-8697	95	3	can	can	AUX
fbem-8697	95	4	improve	improve	VERB
fbem-8697	95	5	the	the	DET
fbem-8697	95	6	efficiency	efficiency	NOUN
fbem-8697	95	7	and	and	CCONJ
fbem-8697	95	8	accuracy	accuracy	NOUN
fbem-8697	95	9	of	of	ADP
fbem-8697	95	10	tax	tax	NOUN
fbem-8697	95	11	collection	collection	NOUN
fbem-8697	95	12	and	and	CCONJ
fbem-8697	95	13	management	management	NOUN
fbem-8697	95	14	by	by	ADP
fbem-8697	95	15	strengthening	strengthen	VERB
fbem-8697	95	16	the	the	DET
fbem-8697	95	17	informatization	informatization	NOUN
fbem-8697	95	18	construction	construction	NOUN
fbem-8697	95	19	of	of	ADP
fbem-8697	95	20	tax	tax	NOUN
fbem-8697	95	21	collection	collection	NOUN
fbem-8697	95	22	and	and	CCONJ
fbem-8697	95	23	management	management	NOUN
fbem-8697	95	24	,	,	PUNCT
fbem-8697	95	25	and	and	CCONJ
fbem-8697	95	26	reduce	reduce	VERB
fbem-8697	95	27	the	the	DET
fbem-8697	95	28	risk	risk	NOUN
fbem-8697	95	29	of	of	ADP
fbem-8697	95	30	tax	tax	NOUN
fbem-8697	95	31	violations	violation	NOUN
fbem-8697	95	32	.	.	PUNCT
fbem-8697	96	1	in	in	ADP
fbem-8697	96	2	order	order	NOUN
fbem-8697	96	3	to	to	PART
fbem-8697	96	4	improve	improve	VERB
fbem-8697	96	5	the	the	DET
fbem-8697	96	6	standardization	standardization	NOUN
fbem-8697	96	7	of	of	ADP
fbem-8697	96	8	enterprise	enterprise	NOUN
fbem-8697	96	9	tax	tax	NOUN
fbem-8697	96	10	planning	planning	NOUN
fbem-8697	96	11	,	,	PUNCT
fbem-8697	96	12	we	we	PRON
fbem-8697	96	13	can	can	AUX
fbem-8697	96	14	establish	establish	VERB
fbem-8697	96	15	the	the	DET
fbem-8697	96	16	standard	standard	NOUN
fbem-8697	96	17	of	of	ADP
fbem-8697	96	18	tax	tax	NOUN
fbem-8697	96	19	planning	planning	NOUN
fbem-8697	96	20	.	.	PUNCT
fbem-8697	97	1	normative	normative	ADJ
fbem-8697	97	2	standards	standard	NOUN
fbem-8697	97	3	can	can	AUX
fbem-8697	97	4	standardize	standardize	VERB
fbem-8697	97	5	the	the	DET
fbem-8697	97	6	contents	content	NOUN
fbem-8697	97	7	,	,	PUNCT
fbem-8697	97	8	methods	method	NOUN
fbem-8697	97	9	,	,	PUNCT
fbem-8697	97	10	procedures	procedure	NOUN
fbem-8697	97	11	and	and	CCONJ
fbem-8697	97	12	responsibilities	responsibility	NOUN
fbem-8697	97	13	of	of	ADP
fbem-8697	97	14	enterprise	enterprise	NOUN
fbem-8697	97	15	tax	tax	NOUN
fbem-8697	97	16	planning	planning	NOUN
fbem-8697	97	17	,	,	PUNCT
fbem-8697	97	18	making	make	VERB
fbem-8697	97	19	enterprise	enterprise	NOUN
fbem-8697	97	20	tax	tax	NOUN
fbem-8697	97	21	planning	planning	NOUN
fbem-8697	97	22	more	more	ADV
fbem-8697	97	23	standardized	standardized	ADJ
fbem-8697	97	24	,	,	PUNCT
fbem-8697	97	25	transparent	transparent	ADJ
fbem-8697	97	26	and	and	CCONJ
fbem-8697	97	27	controllable	controllable	ADJ
fbem-8697	97	28	.	.	PUNCT
fbem-8697	98	1	at	at	ADP
fbem-8697	98	2	the	the	DET
fbem-8697	98	3	same	same	ADJ
fbem-8697	98	4	time	time	NOUN
fbem-8697	98	5	,	,	PUNCT
fbem-8697	98	6	norms	norm	NOUN
fbem-8697	98	7	and	and	CCONJ
fbem-8697	98	8	standards	standard	NOUN
fbem-8697	98	9	can	can	AUX
fbem-8697	98	10	also	also	ADV
fbem-8697	98	11	provide	provide	VERB
fbem-8697	98	12	reference	reference	NOUN
fbem-8697	98	13	and	and	CCONJ
fbem-8697	98	14	basis	basis	NOUN
fbem-8697	98	15	for	for	ADP
fbem-8697	98	16	the	the	DET
fbem-8697	98	17	supervision	supervision	NOUN
fbem-8697	98	18	of	of	ADP
fbem-8697	98	19	tax	tax	NOUN
fbem-8697	98	20	departments.[5	departments.[5	ADV
fbem-8697	98	21	]	]	PUNCT
fbem-8697	98	22	3.2	3.2	NUM
fbem-8697	98	23	.	.	PUNCT
fbem-8697	99	1	strengthen	strengthen	VERB
fbem-8697	99	2	the	the	DET
fbem-8697	99	3	supervision	supervision	NOUN
fbem-8697	99	4	of	of	ADP
fbem-8697	99	5	tax	tax	NOUN
fbem-8697	99	6	collection	collection	NOUN
fbem-8697	99	7	and	and	CCONJ
fbem-8697	99	8	management	management	NOUN
fbem-8697	99	9	tax	tax	NOUN
fbem-8697	99	10	collection	collection	NOUN
fbem-8697	99	11	and	and	CCONJ
fbem-8697	99	12	management	management	NOUN
fbem-8697	99	13	is	be	AUX
fbem-8697	99	14	the	the	DET
fbem-8697	99	15	implementation	implementation	NOUN
fbem-8697	99	16	process	process	NOUN
fbem-8697	99	17	of	of	ADP
fbem-8697	99	18	tax	tax	NOUN
fbem-8697	99	19	policy	policy	NOUN
fbem-8697	99	20	and	and	CCONJ
fbem-8697	99	21	an	an	DET
fbem-8697	99	22	important	important	ADJ
fbem-8697	99	23	link	link	NOUN
fbem-8697	99	24	to	to	PART
fbem-8697	99	25	ensure	ensure	VERB
fbem-8697	99	26	tax	tax	NOUN
fbem-8697	99	27	revenue	revenue	NOUN
fbem-8697	99	28	.	.	PUNCT
fbem-8697	100	1	in	in	ADP
fbem-8697	100	2	enterprise	enterprise	NOUN
fbem-8697	100	3	tax	tax	NOUN
fbem-8697	100	4	planning	planning	NOUN
fbem-8697	100	5	,	,	PUNCT
fbem-8697	100	6	strengthening	strengthen	VERB
fbem-8697	100	7	the	the	DET
fbem-8697	100	8	supervision	supervision	NOUN
fbem-8697	100	9	of	of	ADP
fbem-8697	100	10	tax	tax	NOUN
fbem-8697	100	11	collection	collection	NOUN
fbem-8697	100	12	and	and	CCONJ
fbem-8697	100	13	management	management	NOUN
fbem-8697	100	14	can	can	AUX
fbem-8697	100	15	effectively	effectively	ADV
fbem-8697	100	16	curb	curb	VERB
fbem-8697	100	17	illegal	illegal	ADJ
fbem-8697	100	18	tax	tax	NOUN
fbem-8697	100	19	avoidance	avoidance	NOUN
fbem-8697	100	20	and	and	CCONJ
fbem-8697	100	21	ensure	ensure	VERB
fbem-8697	100	22	the	the	DET
fbem-8697	100	23	stability	stability	NOUN
fbem-8697	100	24	and	and	CCONJ
fbem-8697	100	25	fairness	fairness	NOUN
fbem-8697	100	26	of	of	ADP
fbem-8697	100	27	tax	tax	NOUN
fbem-8697	100	28	revenue	revenue	NOUN
fbem-8697	100	29	.	.	PUNCT
fbem-8697	101	1	strengthening	strengthen	VERB
fbem-8697	101	2	tax	tax	NOUN
fbem-8697	101	3	law	law	NOUN
fbem-8697	101	4	enforcement	enforcement	NOUN
fbem-8697	101	5	is	be	AUX
fbem-8697	101	6	of	of	ADP
fbem-8697	101	7	great	great	ADJ
fbem-8697	101	8	significance	significance	NOUN
fbem-8697	101	9	to	to	ADP
fbem-8697	101	10	the	the	DET
fbem-8697	101	11	standardization	standardization	NOUN
fbem-8697	101	12	and	and	CCONJ
fbem-8697	101	13	compliance	compliance	NOUN
fbem-8697	101	14	of	of	ADP
fbem-8697	101	15	enterprise	enterprise	NOUN
fbem-8697	101	16	tax	tax	NOUN
fbem-8697	101	17	planning	planning	NOUN
fbem-8697	101	18	.	.	PUNCT
fbem-8697	102	1	the	the	DET
fbem-8697	102	2	tax	tax	NOUN
fbem-8697	102	3	department	department	NOUN
fbem-8697	102	4	should	should	AUX
fbem-8697	102	5	strengthen	strengthen	VERB
fbem-8697	102	6	the	the	DET
fbem-8697	102	7	supervision	supervision	NOUN
fbem-8697	102	8	of	of	ADP
fbem-8697	102	9	enterprise	enterprise	NOUN
fbem-8697	102	10	tax	tax	NOUN
fbem-8697	102	11	planning	planning	NOUN
fbem-8697	102	12	and	and	CCONJ
fbem-8697	102	13	impose	impose	VERB
fbem-8697	102	14	punitive	punitive	ADJ
fbem-8697	102	15	punishment	punishment	NOUN
fbem-8697	102	16	on	on	ADP
fbem-8697	102	17	enterprises	enterprise	NOUN
fbem-8697	102	18	that	that	PRON
fbem-8697	102	19	violate	violate	VERB
fbem-8697	102	20	the	the	DET
fbem-8697	102	21	law	law	NOUN
fbem-8697	102	22	,	,	PUNCT
fbem-8697	102	23	so	so	SCONJ
fbem-8697	102	24	as	as	SCONJ
fbem-8697	102	25	to	to	PART
fbem-8697	102	26	play	play	VERB
fbem-8697	102	27	a	a	DET
fbem-8697	102	28	warning	warning	NOUN
fbem-8697	102	29	role	role	NOUN
fbem-8697	102	30	.	.	PUNCT
fbem-8697	103	1	with	with	ADP
fbem-8697	103	2	the	the	DET
fbem-8697	103	3	development	development	NOUN
fbem-8697	103	4	of	of	ADP
fbem-8697	103	5	information	information	NOUN
fbem-8697	103	6	technology	technology	NOUN
fbem-8697	103	7	,	,	PUNCT
fbem-8697	103	8	the	the	DET
fbem-8697	103	9	informatization	informatization	NOUN
fbem-8697	103	10	level	level	NOUN
fbem-8697	103	11	of	of	ADP
fbem-8697	103	12	tax	tax	NOUN
fbem-8697	103	13	collection	collection	NOUN
fbem-8697	103	14	and	and	CCONJ
fbem-8697	103	15	management	management	NOUN
fbem-8697	103	16	is	be	AUX
fbem-8697	103	17	constantly	constantly	ADV
fbem-8697	103	18	improving	improve	VERB
fbem-8697	103	19	.	.	PUNCT
fbem-8697	104	1	the	the	DET
fbem-8697	104	2	tax	tax	NOUN
fbem-8697	104	3	department	department	NOUN
fbem-8697	104	4	should	should	AUX
fbem-8697	104	5	strengthen	strengthen	VERB
fbem-8697	104	6	the	the	DET
fbem-8697	104	7	informatization	informatization	NOUN
fbem-8697	104	8	construction	construction	NOUN
fbem-8697	104	9	and	and	CCONJ
fbem-8697	104	10	improve	improve	VERB
fbem-8697	104	11	the	the	DET
fbem-8697	104	12	efficiency	efficiency	NOUN
fbem-8697	104	13	and	and	CCONJ
fbem-8697	104	14	accuracy	accuracy	NOUN
fbem-8697	104	15	of	of	ADP
fbem-8697	104	16	tax	tax	NOUN
fbem-8697	104	17	collection	collection	NOUN
fbem-8697	104	18	and	and	CCONJ
fbem-8697	104	19	management	management	NOUN
fbem-8697	104	20	.	.	PUNCT
fbem-8697	105	1	through	through	ADP
fbem-8697	105	2	information	information	NOUN
fbem-8697	105	3	technology	technology	NOUN
fbem-8697	105	4	,	,	PUNCT
fbem-8697	105	5	real	real	ADJ
fbem-8697	105	6	-	-	PUNCT
fbem-8697	105	7	time	time	NOUN
fbem-8697	105	8	monitoring	monitoring	NOUN
fbem-8697	105	9	and	and	CCONJ
fbem-8697	105	10	data	datum	NOUN
fbem-8697	105	11	analysis	analysis	NOUN
fbem-8697	105	12	of	of	ADP
fbem-8697	105	13	enterprise	enterprise	NOUN
fbem-8697	105	14	tax	tax	NOUN
fbem-8697	105	15	situation	situation	NOUN
fbem-8697	105	16	can	can	AUX
fbem-8697	105	17	be	be	AUX
fbem-8697	105	18	realized	realize	VERB
fbem-8697	105	19	,	,	PUNCT
fbem-8697	105	20	and	and	CCONJ
fbem-8697	105	21	existing	exist	VERB
fbem-8697	105	22	problems	problem	NOUN
fbem-8697	105	23	can	can	AUX
fbem-8697	105	24	be	be	AUX
fbem-8697	105	25	found	find	VERB
fbem-8697	105	26	and	and	CCONJ
fbem-8697	105	27	solved	solve	VERB
fbem-8697	105	28	in	in	ADP
fbem-8697	105	29	time	time	NOUN
fbem-8697	105	30	.	.	PUNCT
fbem-8697	106	1	the	the	DET
fbem-8697	106	2	joint	joint	ADJ
fbem-8697	106	3	supervision	supervision	NOUN
fbem-8697	106	4	mechanism	mechanism	NOUN
fbem-8697	106	5	of	of	ADP
fbem-8697	106	6	tax	tax	NOUN
fbem-8697	106	7	collection	collection	NOUN
fbem-8697	106	8	and	and	CCONJ
fbem-8697	106	9	management	management	NOUN
fbem-8697	106	10	refers	refer	VERB
fbem-8697	106	11	to	to	ADP
fbem-8697	106	12	the	the	DET
fbem-8697	106	13	cooperation	cooperation	NOUN
fbem-8697	106	14	and	and	CCONJ
fbem-8697	106	15	cooperation	cooperation	NOUN
fbem-8697	106	16	between	between	ADP
fbem-8697	106	17	different	different	ADJ
fbem-8697	106	18	departments	department	NOUN
fbem-8697	106	19	to	to	PART
fbem-8697	106	20	jointly	jointly	ADV
fbem-8697	106	21	promote	promote	VERB
fbem-8697	106	22	the	the	DET
fbem-8697	106	23	development	development	NOUN
fbem-8697	106	24	of	of	ADP
fbem-8697	106	25	tax	tax	NOUN
fbem-8697	106	26	collection	collection	NOUN
fbem-8697	106	27	and	and	CCONJ
fbem-8697	106	28	management	management	NOUN
fbem-8697	106	29	.	.	PUNCT
fbem-8697	107	1	the	the	DET
fbem-8697	107	2	tax	tax	NOUN
fbem-8697	107	3	authorities	authority	NOUN
fbem-8697	107	4	shall	shall	AUX
fbem-8697	107	5	establish	establish	VERB
fbem-8697	107	6	a	a	DET
fbem-8697	107	7	joint	joint	ADJ
fbem-8697	107	8	supervision	supervision	NOUN
fbem-8697	107	9	mechanism	mechanism	NOUN
fbem-8697	107	10	with	with	ADP
fbem-8697	107	11	other	other	ADJ
fbem-8697	107	12	relevant	relevant	ADJ
fbem-8697	107	13	departments	department	NOUN
fbem-8697	107	14	to	to	PART
fbem-8697	107	15	jointly	jointly	ADV
fbem-8697	107	16	crack	crack	VERB
fbem-8697	107	17	down	down	ADP
fbem-8697	107	18	on	on	ADP
fbem-8697	107	19	illegal	illegal	ADJ
fbem-8697	107	20	tax	tax	NOUN
fbem-8697	107	21	avoidance	avoidance	NOUN
fbem-8697	107	22	.	.	PUNCT
fbem-8697	108	1	for	for	ADP
fbem-8697	108	2	example	example	NOUN
fbem-8697	108	3	,	,	PUNCT
fbem-8697	108	4	the	the	DET
fbem-8697	108	5	tax	tax	NOUN
fbem-8697	108	6	authorities	authority	NOUN
fbem-8697	108	7	can	can	AUX
fbem-8697	108	8	establish	establish	VERB
fbem-8697	108	9	cooperation	cooperation	NOUN
fbem-8697	108	10	mechanisms	mechanism	NOUN
fbem-8697	108	11	with	with	ADP
fbem-8697	108	12	the	the	DET
fbem-8697	108	13	industrial	industrial	ADJ
fbem-8697	108	14	and	and	CCONJ
fbem-8697	108	15	commercial	commercial	ADJ
fbem-8697	108	16	departments	department	NOUN
fbem-8697	108	17	and	and	CCONJ
fbem-8697	108	18	banking	banking	NOUN
fbem-8697	108	19	supervision	supervision	NOUN
fbem-8697	108	20	departments	department	NOUN
fbem-8697	108	21	to	to	PART
fbem-8697	108	22	jointly	jointly	ADV
fbem-8697	108	23	carry	carry	VERB
fbem-8697	108	24	out	out	ADP
fbem-8697	108	25	tax	tax	NOUN
fbem-8697	108	26	collection	collection	NOUN
fbem-8697	108	27	and	and	CCONJ
fbem-8697	108	28	management	management	NOUN
fbem-8697	108	29	and	and	CCONJ
fbem-8697	108	30	strengthen	strengthen	VERB
fbem-8697	108	31	supervision	supervision	NOUN
fbem-8697	108	32	over	over	ADP
fbem-8697	108	33	enterprises	enterprise	NOUN
fbem-8697	108	34	.	.	PUNCT
fbem-8697	109	1	4	4	X
fbem-8697	109	2	.	.	X
fbem-8697	109	3	conclusion	conclusion	NOUN
fbem-8697	109	4	4.1	4.1	NUM
fbem-8697	109	5	.	.	PUNCT
fbem-8697	110	1	summarize	summarize	VERB
fbem-8697	110	2	the	the	DET
fbem-8697	110	3	existing	exist	VERB
fbem-8697	110	4	research	research	NOUN
fbem-8697	110	5	results	result	NOUN
fbem-8697	110	6	in	in	ADP
fbem-8697	110	7	this	this	DET
fbem-8697	110	8	paper	paper	NOUN
fbem-8697	110	9	,	,	PUNCT
fbem-8697	110	10	we	we	PRON
fbem-8697	110	11	discuss	discuss	VERB
fbem-8697	110	12	the	the	DET
fbem-8697	110	13	present	present	ADJ
fbem-8697	110	14	situation	situation	NOUN
fbem-8697	110	15	and	and	CCONJ
fbem-8697	110	16	development	development	NOUN
fbem-8697	110	17	path	path	NOUN
fbem-8697	110	18	of	of	ADP
fbem-8697	110	19	enterprise	enterprise	NOUN
fbem-8697	110	20	tax	tax	NOUN
fbem-8697	110	21	planning	planning	NOUN
fbem-8697	110	22	.	.	PUNCT
fbem-8697	111	1	by	by	ADP
fbem-8697	111	2	summarizing	summarize	VERB
fbem-8697	111	3	and	and	CCONJ
fbem-8697	111	4	analyzing	analyze	VERB
fbem-8697	111	5	the	the	DET
fbem-8697	111	6	existing	exist	VERB
fbem-8697	111	7	literature	literature	NOUN
fbem-8697	111	8	,	,	PUNCT
fbem-8697	111	9	we	we	PRON
fbem-8697	111	10	found	find	VERB
fbem-8697	111	11	the	the	DET
fbem-8697	111	12	main	main	ADJ
fbem-8697	111	13	characteristics	characteristic	NOUN
fbem-8697	111	14	and	and	CCONJ
fbem-8697	111	15	existing	exist	VERB
fbem-8697	111	16	problems	problem	NOUN
fbem-8697	111	17	of	of	ADP
fbem-8697	111	18	enterprise	enterprise	NOUN
fbem-8697	111	19	tax	tax	NOUN
fbem-8697	111	20	planning	planning	NOUN
fbem-8697	111	21	,	,	PUNCT
fbem-8697	111	22	and	and	CCONJ
fbem-8697	111	23	put	put	VERB
fbem-8697	111	24	forward	forward	ADV
fbem-8697	111	25	some	some	DET
fbem-8697	111	26	development	development	NOUN
fbem-8697	111	27	paths	path	NOUN
fbem-8697	111	28	.	.	PUNCT
fbem-8697	112	1	first	first	ADV
fbem-8697	112	2	of	of	ADP
fbem-8697	112	3	all	all	PRON
fbem-8697	112	4	,	,	PUNCT
fbem-8697	112	5	we	we	PRON
fbem-8697	112	6	find	find	VERB
fbem-8697	112	7	that	that	SCONJ
fbem-8697	112	8	the	the	DET
fbem-8697	112	9	main	main	ADJ
fbem-8697	112	10	characteristics	characteristic	NOUN
fbem-8697	112	11	of	of	ADP
fbem-8697	112	12	current	current	ADJ
fbem-8697	112	13	enterprise	enterprise	NOUN
fbem-8697	112	14	tax	tax	NOUN
fbem-8697	112	15	planning	planning	NOUN
fbem-8697	112	16	include	include	VERB
fbem-8697	112	17	the	the	DET
fbem-8697	112	18	application	application	NOUN
fbem-8697	112	19	of	of	ADP
fbem-8697	112	20	various	various	ADJ
fbem-8697	112	21	planning	planning	NOUN
fbem-8697	112	22	methods	method	NOUN
fbem-8697	112	23	,	,	PUNCT
fbem-8697	112	24	the	the	DET
fbem-8697	112	25	avoidance	avoidance	NOUN
fbem-8697	112	26	of	of	ADP
fbem-8697	112	27	tax	tax	NOUN
fbem-8697	112	28	risks	risk	NOUN
fbem-8697	112	29	and	and	CCONJ
fbem-8697	112	30	the	the	DET
fbem-8697	112	31	guarantee	guarantee	NOUN
fbem-8697	112	32	of	of	ADP
fbem-8697	112	33	legitimacy	legitimacy	NOUN
fbem-8697	112	34	.	.	PUNCT
fbem-8697	113	1	enterprises	enterprise	NOUN
fbem-8697	113	2	use	use	VERB
fbem-8697	113	3	various	various	ADJ
fbem-8697	113	4	tax	tax	NOUN
fbem-8697	113	5	planning	planning	NOUN
fbem-8697	113	6	methods	method	NOUN
fbem-8697	113	7	,	,	PUNCT
fbem-8697	113	8	such	such	ADJ
fbem-8697	113	9	as	as	ADP
fbem-8697	113	10	transfer	transfer	NOUN
fbem-8697	113	11	pricing	pricing	NOUN
fbem-8697	113	12	,	,	PUNCT
fbem-8697	113	13	profit	profit	NOUN
fbem-8697	113	14	distribution	distribution	NOUN
fbem-8697	113	15	,	,	PUNCT
fbem-8697	113	16	tax	tax	NOUN
fbem-8697	113	17	incentives	incentive	NOUN
fbem-8697	113	18	,	,	PUNCT
fbem-8697	113	19	etc	etc	X
fbem-8697	113	20	.	.	X
fbem-8697	113	21	,	,	PUNCT
fbem-8697	113	22	to	to	PART
fbem-8697	113	23	reduce	reduce	VERB
fbem-8697	113	24	tax	tax	NOUN
fbem-8697	113	25	burden	burden	NOUN
fbem-8697	113	26	and	and	CCONJ
fbem-8697	113	27	tax	tax	NOUN
fbem-8697	113	28	risks	risk	NOUN
fbem-8697	113	29	,	,	PUNCT
fbem-8697	113	30	while	while	SCONJ
fbem-8697	113	31	ensuring	ensure	VERB
fbem-8697	113	32	the	the	DET
fbem-8697	113	33	legitimacy	legitimacy	NOUN
fbem-8697	113	34	and	and	CCONJ
fbem-8697	113	35	compliance	compliance	NOUN
fbem-8697	113	36	of	of	ADP
fbem-8697	113	37	planning	planning	NOUN
fbem-8697	113	38	.	.	PUNCT
fbem-8697	114	1	however	however	ADV
fbem-8697	114	2	,	,	PUNCT
fbem-8697	114	3	we	we	PRON
fbem-8697	114	4	also	also	ADV
fbem-8697	114	5	found	find	VERB
fbem-8697	114	6	some	some	DET
fbem-8697	114	7	problems	problem	NOUN
fbem-8697	114	8	in	in	ADP
fbem-8697	114	9	enterprise	enterprise	NOUN
fbem-8697	114	10	tax	tax	NOUN
fbem-8697	114	11	planning	planning	NOUN
fbem-8697	114	12	,	,	PUNCT
fbem-8697	114	13	such	such	ADJ
fbem-8697	114	14	as	as	ADP
fbem-8697	114	15	the	the	DET
fbem-8697	114	16	complexity	complexity	NOUN
fbem-8697	114	17	of	of	ADP
fbem-8697	114	18	planning	planning	NOUN
fbem-8697	114	19	means	mean	NOUN
fbem-8697	114	20	,	,	PUNCT
fbem-8697	114	21	the	the	DET
fbem-8697	114	22	change	change	NOUN
fbem-8697	114	23	of	of	ADP
fbem-8697	114	24	tax	tax	NOUN
fbem-8697	114	25	policy	policy	NOUN
fbem-8697	114	26	and	and	CCONJ
fbem-8697	114	27	the	the	DET
fbem-8697	114	28	difficulty	difficulty	NOUN
fbem-8697	114	29	of	of	ADP
fbem-8697	114	30	implementation	implementation	NOUN
fbem-8697	114	31	.	.	PUNCT
fbem-8697	115	1	these	these	DET
fbem-8697	115	2	problems	problem	NOUN
fbem-8697	115	3	not	not	PART
fbem-8697	115	4	only	only	ADV
fbem-8697	115	5	bring	bring	VERB
fbem-8697	115	6	certain	certain	ADJ
fbem-8697	115	7	risks	risk	NOUN
fbem-8697	115	8	and	and	CCONJ
fbem-8697	115	9	challenges	challenge	NOUN
fbem-8697	115	10	to	to	ADP
fbem-8697	115	11	enterprises	enterprise	NOUN
fbem-8697	115	12	,	,	PUNCT
fbem-8697	115	13	but	but	CCONJ
fbem-8697	115	14	also	also	ADV
fbem-8697	115	15	bring	bring	VERB
fbem-8697	115	16	certain	certain	ADJ
fbem-8697	115	17	difficulties	difficulty	NOUN
fbem-8697	115	18	and	and	CCONJ
fbem-8697	115	19	pressures	pressure	NOUN
fbem-8697	115	20	to	to	ADP
fbem-8697	115	21	tax	tax	NOUN
fbem-8697	115	22	collection	collection	NOUN
fbem-8697	115	23	and	and	CCONJ
fbem-8697	115	24	management	management	NOUN
fbem-8697	115	25	departments	department	NOUN
fbem-8697	115	26	.	.	PUNCT
fbem-8697	116	1	in	in	ADP
fbem-8697	116	2	view	view	NOUN
fbem-8697	116	3	of	of	ADP
fbem-8697	116	4	these	these	DET
fbem-8697	116	5	problems	problem	NOUN
fbem-8697	116	6	,	,	PUNCT
fbem-8697	116	7	we	we	PRON
fbem-8697	116	8	put	put	VERB
fbem-8697	116	9	forward	forward	ADV
fbem-8697	116	10	some	some	DET
fbem-8697	116	11	development	development	NOUN
fbem-8697	116	12	paths	path	NOUN
fbem-8697	116	13	,	,	PUNCT
fbem-8697	116	14	including	include	VERB
fbem-8697	116	15	strengthening	strengthen	VERB
fbem-8697	116	16	the	the	DET
fbem-8697	116	17	stability	stability	NOUN
fbem-8697	116	18	and	and	CCONJ
fbem-8697	116	19	transparency	transparency	NOUN
fbem-8697	116	20	of	of	ADP
fbem-8697	116	21	tax	tax	NOUN
fbem-8697	116	22	policy	policy	NOUN
fbem-8697	116	23	,	,	PUNCT
fbem-8697	116	24	improving	improve	VERB
fbem-8697	116	25	the	the	DET
fbem-8697	116	26	compliance	compliance	NOUN
fbem-8697	116	27	and	and	CCONJ
fbem-8697	116	28	standardization	standardization	NOUN
fbem-8697	116	29	of	of	ADP
fbem-8697	116	30	enterprise	enterprise	NOUN
fbem-8697	116	31	tax	tax	NOUN
fbem-8697	116	32	planning	planning	NOUN
fbem-8697	116	33	,	,	PUNCT
fbem-8697	116	34	and	and	CCONJ
fbem-8697	116	35	strengthening	strengthen	VERB
fbem-8697	116	36	the	the	DET
fbem-8697	116	37	supervision	supervision	NOUN
fbem-8697	116	38	of	of	ADP
fbem-8697	116	39	tax	tax	NOUN
fbem-8697	116	40	collection	collection	NOUN
fbem-8697	116	41	and	and	CCONJ
fbem-8697	116	42	management	management	NOUN
fbem-8697	116	43	.	.	PUNCT
fbem-8697	117	1	these	these	DET
fbem-8697	117	2	measures	measure	NOUN
fbem-8697	117	3	are	be	AUX
fbem-8697	117	4	helpful	helpful	ADJ
fbem-8697	117	5	to	to	PART
fbem-8697	117	6	promote	promote	VERB
fbem-8697	117	7	the	the	DET
fbem-8697	117	8	healthy	healthy	ADJ
fbem-8697	117	9	development	development	NOUN
fbem-8697	117	10	of	of	ADP
fbem-8697	117	11	enterprise	enterprise	NOUN
fbem-8697	117	12	tax	tax	NOUN
fbem-8697	117	13	planning	planning	NOUN
fbem-8697	117	14	and	and	CCONJ
fbem-8697	117	15	the	the	DET
fbem-8697	117	16	sustainable	sustainable	ADJ
fbem-8697	117	17	development	development	NOUN
fbem-8697	117	18	of	of	ADP
fbem-8697	117	19	economy	economy	NOUN
fbem-8697	117	20	and	and	CCONJ
fbem-8697	117	21	society	society	NOUN
fbem-8697	117	22	.	.	PUNCT
fbem-8697	118	1	303	303	NUM
fbem-8697	118	2	4.2	4.2	NUM
fbem-8697	118	3	.	.	PUNCT
fbem-8697	119	1	analysis	analysis	NOUN
fbem-8697	119	2	of	of	ADP
fbem-8697	119	3	the	the	DET
fbem-8697	119	4	results	result	NOUN
fbem-8697	119	5	of	of	ADP
fbem-8697	119	6	the	the	DET
fbem-8697	119	7	enlightenment	enlightenment	NOUN
fbem-8697	119	8	through	through	ADP
fbem-8697	119	9	the	the	DET
fbem-8697	119	10	research	research	NOUN
fbem-8697	119	11	on	on	ADP
fbem-8697	119	12	the	the	DET
fbem-8697	119	13	present	present	ADJ
fbem-8697	119	14	situation	situation	NOUN
fbem-8697	119	15	and	and	CCONJ
fbem-8697	119	16	development	development	NOUN
fbem-8697	119	17	path	path	NOUN
fbem-8697	119	18	of	of	ADP
fbem-8697	119	19	enterprise	enterprise	NOUN
fbem-8697	119	20	tax	tax	NOUN
fbem-8697	119	21	planning	planning	NOUN
fbem-8697	119	22	,	,	PUNCT
fbem-8697	119	23	this	this	DET
fbem-8697	119	24	paper	paper	NOUN
fbem-8697	119	25	draws	draw	VERB
fbem-8697	119	26	some	some	DET
fbem-8697	119	27	conclusions	conclusion	NOUN
fbem-8697	119	28	and	and	CCONJ
fbem-8697	119	29	inspirations	inspiration	NOUN
fbem-8697	119	30	.	.	PUNCT
fbem-8697	120	1	first	first	ADV
fbem-8697	120	2	of	of	ADP
fbem-8697	120	3	all	all	PRON
fbem-8697	120	4	,	,	PUNCT
fbem-8697	120	5	enterprise	enterprise	NOUN
fbem-8697	120	6	tax	tax	NOUN
fbem-8697	120	7	planning	planning	NOUN
fbem-8697	120	8	is	be	AUX
fbem-8697	120	9	an	an	DET
fbem-8697	120	10	important	important	ADJ
fbem-8697	120	11	part	part	NOUN
fbem-8697	120	12	of	of	ADP
fbem-8697	120	13	enterprise	enterprise	NOUN
fbem-8697	120	14	management	management	NOUN
fbem-8697	120	15	,	,	PUNCT
fbem-8697	120	16	which	which	PRON
fbem-8697	120	17	can	can	AUX
fbem-8697	120	18	reduce	reduce	VERB
fbem-8697	120	19	enterprise	enterprise	NOUN
fbem-8697	120	20	tax	tax	NOUN
fbem-8697	120	21	burden	burden	NOUN
fbem-8697	120	22	and	and	CCONJ
fbem-8697	120	23	improve	improve	VERB
fbem-8697	120	24	enterprise	enterprise	NOUN
fbem-8697	120	25	competitiveness	competitiveness	NOUN
fbem-8697	120	26	through	through	ADP
fbem-8697	120	27	legal	legal	ADJ
fbem-8697	120	28	means	mean	NOUN
fbem-8697	120	29	.	.	PUNCT
fbem-8697	121	1	however	however	ADV
fbem-8697	121	2	,	,	PUNCT
fbem-8697	121	3	there	there	PRON
fbem-8697	121	4	are	be	VERB
fbem-8697	121	5	some	some	DET
fbem-8697	121	6	problems	problem	NOUN
fbem-8697	121	7	in	in	ADP
fbem-8697	121	8	current	current	ADJ
fbem-8697	121	9	enterprise	enterprise	NOUN
fbem-8697	121	10	tax	tax	NOUN
fbem-8697	121	11	planning	planning	NOUN
fbem-8697	121	12	,	,	PUNCT
fbem-8697	121	13	such	such	ADJ
fbem-8697	121	14	as	as	ADP
fbem-8697	121	15	the	the	DET
fbem-8697	121	16	complexity	complexity	NOUN
fbem-8697	121	17	of	of	ADP
fbem-8697	121	18	planning	planning	NOUN
fbem-8697	121	19	means	mean	NOUN
fbem-8697	121	20	,	,	PUNCT
fbem-8697	121	21	the	the	DET
fbem-8697	121	22	change	change	NOUN
fbem-8697	121	23	of	of	ADP
fbem-8697	121	24	tax	tax	NOUN
fbem-8697	121	25	policy	policy	NOUN
fbem-8697	121	26	and	and	CCONJ
fbem-8697	121	27	the	the	DET
fbem-8697	121	28	difficulty	difficulty	NOUN
fbem-8697	121	29	of	of	ADP
fbem-8697	121	30	implementation	implementation	NOUN
fbem-8697	121	31	.	.	PUNCT
fbem-8697	122	1	therefore	therefore	ADV
fbem-8697	122	2	,	,	PUNCT
fbem-8697	122	3	it	it	PRON
fbem-8697	122	4	is	be	AUX
fbem-8697	122	5	necessary	necessary	ADJ
fbem-8697	122	6	to	to	PART
fbem-8697	122	7	strengthen	strengthen	VERB
fbem-8697	122	8	the	the	DET
fbem-8697	122	9	stability	stability	NOUN
fbem-8697	122	10	and	and	CCONJ
fbem-8697	122	11	transparency	transparency	NOUN
fbem-8697	122	12	of	of	ADP
fbem-8697	122	13	tax	tax	NOUN
fbem-8697	122	14	policy	policy	NOUN
fbem-8697	122	15	,	,	PUNCT
fbem-8697	122	16	improve	improve	VERB
fbem-8697	122	17	the	the	DET
fbem-8697	122	18	compliance	compliance	NOUN
fbem-8697	122	19	and	and	CCONJ
fbem-8697	122	20	standardization	standardization	NOUN
fbem-8697	122	21	of	of	ADP
fbem-8697	122	22	enterprise	enterprise	NOUN
fbem-8697	122	23	tax	tax	NOUN
fbem-8697	122	24	planning	planning	NOUN
fbem-8697	122	25	,	,	PUNCT
fbem-8697	122	26	and	and	CCONJ
fbem-8697	122	27	strengthen	strengthen	VERB
fbem-8697	122	28	the	the	DET
fbem-8697	122	29	supervision	supervision	NOUN
fbem-8697	122	30	of	of	ADP
fbem-8697	122	31	tax	tax	NOUN
fbem-8697	122	32	collection	collection	NOUN
fbem-8697	122	33	and	and	CCONJ
fbem-8697	122	34	management	management	NOUN
fbem-8697	122	35	.	.	PUNCT
fbem-8697	123	1	secondly	secondly	ADV
fbem-8697	123	2	,	,	PUNCT
fbem-8697	123	3	the	the	DET
fbem-8697	123	4	stability	stability	NOUN
fbem-8697	123	5	and	and	CCONJ
fbem-8697	123	6	transparency	transparency	NOUN
fbem-8697	123	7	of	of	ADP
fbem-8697	123	8	tax	tax	NOUN
fbem-8697	123	9	policy	policy	NOUN
fbem-8697	123	10	is	be	AUX
fbem-8697	123	11	the	the	DET
fbem-8697	123	12	basis	basis	NOUN
fbem-8697	123	13	of	of	ADP
fbem-8697	123	14	enterprise	enterprise	NOUN
fbem-8697	123	15	tax	tax	NOUN
fbem-8697	123	16	planning	planning	NOUN
fbem-8697	123	17	.	.	PUNCT
fbem-8697	124	1	frequent	frequent	ADJ
fbem-8697	124	2	changes	change	NOUN
fbem-8697	124	3	and	and	CCONJ
fbem-8697	124	4	uncertainties	uncertainty	NOUN
fbem-8697	124	5	in	in	ADP
fbem-8697	124	6	tax	tax	NOUN
fbem-8697	124	7	policies	policy	NOUN
fbem-8697	124	8	will	will	AUX
fbem-8697	124	9	affect	affect	VERB
fbem-8697	124	10	the	the	DET
fbem-8697	124	11	business	business	NOUN
fbem-8697	124	12	decision	decision	NOUN
fbem-8697	124	13	-	-	PUNCT
fbem-8697	124	14	making	make	VERB
fbem-8697	124	15	and	and	CCONJ
fbem-8697	124	16	tax	tax	NOUN
fbem-8697	124	17	planning	planning	NOUN
fbem-8697	124	18	of	of	ADP
fbem-8697	124	19	enterprises	enterprise	NOUN
fbem-8697	124	20	.	.	PUNCT
fbem-8697	125	1	therefore	therefore	ADV
fbem-8697	125	2	,	,	PUNCT
fbem-8697	125	3	the	the	DET
fbem-8697	125	4	government	government	NOUN
fbem-8697	125	5	should	should	AUX
fbem-8697	125	6	strengthen	strengthen	VERB
fbem-8697	125	7	the	the	DET
fbem-8697	125	8	stability	stability	NOUN
fbem-8697	125	9	and	and	CCONJ
fbem-8697	125	10	transparency	transparency	NOUN
fbem-8697	125	11	of	of	ADP
fbem-8697	125	12	tax	tax	NOUN
fbem-8697	125	13	policy	policy	NOUN
fbem-8697	125	14	,	,	PUNCT
fbem-8697	125	15	improve	improve	VERB
fbem-8697	125	16	the	the	DET
fbem-8697	125	17	predictability	predictability	NOUN
fbem-8697	125	18	of	of	ADP
fbem-8697	125	19	tax	tax	NOUN
fbem-8697	125	20	policy	policy	NOUN
fbem-8697	125	21	and	and	CCONJ
fbem-8697	125	22	provide	provide	VERB
fbem-8697	125	23	a	a	DET
fbem-8697	125	24	better	well	ADJ
fbem-8697	125	25	tax	tax	NOUN
fbem-8697	125	26	planning	planning	NOUN
fbem-8697	125	27	environment	environment	NOUN
fbem-8697	125	28	for	for	ADP
fbem-8697	125	29	enterprises	enterprise	NOUN
fbem-8697	125	30	.	.	PUNCT
fbem-8697	126	1	thirdly	thirdly	ADV
fbem-8697	126	2	,	,	PUNCT
fbem-8697	126	3	improving	improve	VERB
fbem-8697	126	4	the	the	DET
fbem-8697	126	5	compliance	compliance	NOUN
fbem-8697	126	6	and	and	CCONJ
fbem-8697	126	7	standardization	standardization	NOUN
fbem-8697	126	8	of	of	ADP
fbem-8697	126	9	enterprise	enterprise	NOUN
fbem-8697	126	10	tax	tax	NOUN
fbem-8697	126	11	planning	planning	NOUN
fbem-8697	126	12	is	be	AUX
fbem-8697	126	13	the	the	DET
fbem-8697	126	14	key	key	NOUN
fbem-8697	126	15	to	to	ADP
fbem-8697	126	16	the	the	DET
fbem-8697	126	17	healthy	healthy	ADJ
fbem-8697	126	18	development	development	NOUN
fbem-8697	126	19	of	of	ADP
fbem-8697	126	20	enterprise	enterprise	NOUN
fbem-8697	126	21	tax	tax	NOUN
fbem-8697	126	22	planning	planning	NOUN
fbem-8697	126	23	.	.	PUNCT
fbem-8697	127	1	enterprises	enterprise	NOUN
fbem-8697	127	2	should	should	AUX
fbem-8697	127	3	abide	abide	VERB
fbem-8697	127	4	by	by	ADP
fbem-8697	127	5	tax	tax	NOUN
fbem-8697	127	6	laws	law	NOUN
fbem-8697	127	7	and	and	CCONJ
fbem-8697	127	8	regulations	regulation	NOUN
fbem-8697	127	9	,	,	PUNCT
fbem-8697	127	10	rationally	rationally	ADV
fbem-8697	127	11	use	use	VERB
fbem-8697	127	12	preferential	preferential	ADJ
fbem-8697	127	13	tax	tax	NOUN
fbem-8697	127	14	policies	policy	NOUN
fbem-8697	127	15	,	,	PUNCT
fbem-8697	127	16	and	and	CCONJ
fbem-8697	127	17	avoid	avoid	VERB
fbem-8697	127	18	using	use	VERB
fbem-8697	127	19	illegal	illegal	ADJ
fbem-8697	127	20	means	mean	NOUN
fbem-8697	127	21	to	to	PART
fbem-8697	127	22	evade	evade	VERB
fbem-8697	127	23	taxes	taxis	NOUN
fbem-8697	127	24	.	.	PUNCT
fbem-8697	128	1	at	at	ADP
fbem-8697	128	2	the	the	DET
fbem-8697	128	3	same	same	ADJ
fbem-8697	128	4	time	time	NOUN
fbem-8697	128	5	,	,	PUNCT
fbem-8697	128	6	the	the	DET
fbem-8697	128	7	tax	tax	NOUN
fbem-8697	128	8	authorities	authority	NOUN
fbem-8697	128	9	should	should	AUX
fbem-8697	128	10	strengthen	strengthen	VERB
fbem-8697	128	11	the	the	DET
fbem-8697	128	12	supervision	supervision	NOUN
fbem-8697	128	13	and	and	CCONJ
fbem-8697	128	14	enforcement	enforcement	NOUN
fbem-8697	128	15	of	of	ADP
fbem-8697	128	16	enterprise	enterprise	NOUN
fbem-8697	128	17	tax	tax	NOUN
fbem-8697	128	18	planning	planning	NOUN
fbem-8697	128	19	,	,	PUNCT
fbem-8697	128	20	crack	crack	VERB
fbem-8697	128	21	down	down	ADP
fbem-8697	128	22	on	on	ADP
fbem-8697	128	23	tax	tax	NOUN
fbem-8697	128	24	violations	violation	NOUN
fbem-8697	128	25	and	and	CCONJ
fbem-8697	128	26	safeguard	safeguard	VERB
fbem-8697	128	27	the	the	DET
fbem-8697	128	28	authority	authority	NOUN
fbem-8697	128	29	and	and	CCONJ
fbem-8697	128	30	fairness	fairness	NOUN
fbem-8697	128	31	of	of	ADP
fbem-8697	128	32	tax	tax	NOUN
fbem-8697	128	33	laws	law	NOUN
fbem-8697	128	34	.	.	PUNCT
fbem-8697	129	1	finally	finally	ADV
fbem-8697	129	2	,	,	PUNCT
fbem-8697	129	3	strengthening	strengthen	VERB
fbem-8697	129	4	the	the	DET
fbem-8697	129	5	supervision	supervision	NOUN
fbem-8697	129	6	of	of	ADP
fbem-8697	129	7	tax	tax	NOUN
fbem-8697	129	8	collection	collection	NOUN
fbem-8697	129	9	and	and	CCONJ
fbem-8697	129	10	management	management	NOUN
fbem-8697	129	11	is	be	AUX
fbem-8697	129	12	an	an	DET
fbem-8697	129	13	important	important	ADJ
fbem-8697	129	14	measure	measure	NOUN
fbem-8697	129	15	to	to	PART
fbem-8697	129	16	ensure	ensure	VERB
fbem-8697	129	17	tax	tax	NOUN
fbem-8697	129	18	revenue	revenue	NOUN
fbem-8697	129	19	.	.	PUNCT
fbem-8697	130	1	the	the	DET
fbem-8697	130	2	tax	tax	NOUN
fbem-8697	130	3	department	department	NOUN
fbem-8697	130	4	should	should	AUX
fbem-8697	130	5	strengthen	strengthen	VERB
fbem-8697	130	6	the	the	DET
fbem-8697	130	7	tax	tax	NOUN
fbem-8697	130	8	collection	collection	NOUN
fbem-8697	130	9	and	and	CCONJ
fbem-8697	130	10	supervision	supervision	NOUN
fbem-8697	130	11	of	of	ADP
fbem-8697	130	12	enterprises	enterprise	NOUN
fbem-8697	130	13	,	,	PUNCT
fbem-8697	130	14	establish	establish	VERB
fbem-8697	130	15	a	a	DET
fbem-8697	130	16	perfect	perfect	ADJ
fbem-8697	130	17	tax	tax	NOUN
fbem-8697	130	18	collection	collection	NOUN
fbem-8697	130	19	and	and	CCONJ
fbem-8697	130	20	management	management	NOUN
fbem-8697	130	21	system	system	NOUN
fbem-8697	130	22	,	,	PUNCT
fbem-8697	130	23	strengthen	strengthen	VERB
fbem-8697	130	24	the	the	DET
fbem-8697	130	25	information	information	NOUN
fbem-8697	130	26	construction	construction	NOUN
fbem-8697	130	27	of	of	ADP
fbem-8697	130	28	tax	tax	NOUN
fbem-8697	130	29	collection	collection	NOUN
fbem-8697	130	30	and	and	CCONJ
fbem-8697	130	31	management	management	NOUN
fbem-8697	130	32	,	,	PUNCT
fbem-8697	130	33	and	and	CCONJ
fbem-8697	130	34	improve	improve	VERB
fbem-8697	130	35	the	the	DET
fbem-8697	130	36	efficiency	efficiency	NOUN
fbem-8697	130	37	and	and	CCONJ
fbem-8697	130	38	accuracy	accuracy	NOUN
fbem-8697	130	39	of	of	ADP
fbem-8697	130	40	tax	tax	NOUN
fbem-8697	130	41	collection	collection	NOUN
fbem-8697	130	42	and	and	CCONJ
fbem-8697	130	43	management	management	NOUN
fbem-8697	130	44	.	.	PUNCT
fbem-8697	131	1	at	at	ADP
fbem-8697	131	2	the	the	DET
fbem-8697	131	3	same	same	ADJ
fbem-8697	131	4	time	time	NOUN
fbem-8697	131	5	,	,	PUNCT
fbem-8697	131	6	the	the	DET
fbem-8697	131	7	tax	tax	NOUN
fbem-8697	131	8	department	department	NOUN
fbem-8697	131	9	should	should	AUX
fbem-8697	131	10	strengthen	strengthen	VERB
fbem-8697	131	11	the	the	DET
fbem-8697	131	12	publicity	publicity	NOUN
fbem-8697	131	13	and	and	CCONJ
fbem-8697	131	14	education	education	NOUN
fbem-8697	131	15	of	of	ADP
fbem-8697	131	16	enterprise	enterprise	NOUN
fbem-8697	131	17	tax	tax	NOUN
fbem-8697	131	18	planning	planning	NOUN
fbem-8697	131	19	,	,	PUNCT
fbem-8697	131	20	and	and	CCONJ
fbem-8697	131	21	improve	improve	VERB
fbem-8697	131	22	the	the	DET
fbem-8697	131	23	enterprise	enterprise	NOUN
fbem-8697	131	24	's	's	PART
fbem-8697	131	25	awareness	awareness	NOUN
fbem-8697	131	26	and	and	CCONJ
fbem-8697	131	27	compliance	compliance	NOUN
fbem-8697	131	28	with	with	ADP
fbem-8697	131	29	tax	tax	NOUN
fbem-8697	131	30	laws	law	NOUN
fbem-8697	131	31	and	and	CCONJ
fbem-8697	131	32	regulations.[6	regulations.[6	VERB
fbem-8697	131	33	]	]	X
fbem-8697	131	34	4.3	4.3	NUM
fbem-8697	131	35	.	.	PUNCT
fbem-8697	132	1	put	put	VERB
fbem-8697	132	2	forward	forward	ADP
fbem-8697	132	3	the	the	DET
fbem-8697	132	4	future	future	ADJ
fbem-8697	132	5	research	research	NOUN
fbem-8697	132	6	direction	direction	NOUN
fbem-8697	132	7	this	this	DET
fbem-8697	132	8	paper	paper	NOUN
fbem-8697	132	9	discusses	discuss	VERB
fbem-8697	132	10	the	the	DET
fbem-8697	132	11	present	present	ADJ
fbem-8697	132	12	situation	situation	NOUN
fbem-8697	132	13	and	and	CCONJ
fbem-8697	132	14	development	development	NOUN
fbem-8697	132	15	path	path	NOUN
fbem-8697	132	16	of	of	ADP
fbem-8697	132	17	enterprise	enterprise	NOUN
fbem-8697	132	18	tax	tax	NOUN
fbem-8697	132	19	planning	planning	NOUN
fbem-8697	132	20	,	,	PUNCT
fbem-8697	132	21	but	but	CCONJ
fbem-8697	132	22	there	there	PRON
fbem-8697	132	23	are	be	VERB
fbem-8697	132	24	still	still	ADV
fbem-8697	132	25	some	some	DET
fbem-8697	132	26	problems	problem	NOUN
fbem-8697	132	27	that	that	PRON
fbem-8697	132	28	need	need	VERB
fbem-8697	132	29	to	to	PART
fbem-8697	132	30	be	be	AUX
fbem-8697	132	31	further	far	ADV
fbem-8697	132	32	studied	study	VERB
fbem-8697	132	33	and	and	CCONJ
fbem-8697	132	34	solved	solve	VERB
fbem-8697	132	35	.	.	PUNCT
fbem-8697	133	1	at	at	ADP
fbem-8697	133	2	present	present	ADJ
fbem-8697	133	3	,	,	PUNCT
fbem-8697	133	4	the	the	DET
fbem-8697	133	5	research	research	NOUN
fbem-8697	133	6	on	on	ADP
fbem-8697	133	7	the	the	DET
fbem-8697	133	8	internal	internal	ADJ
fbem-8697	133	9	mechanism	mechanism	NOUN
fbem-8697	133	10	and	and	CCONJ
fbem-8697	133	11	influencing	influence	VERB
fbem-8697	133	12	factors	factor	NOUN
fbem-8697	133	13	of	of	ADP
fbem-8697	133	14	enterprise	enterprise	NOUN
fbem-8697	133	15	tax	tax	NOUN
fbem-8697	133	16	planning	planning	NOUN
fbem-8697	133	17	is	be	AUX
fbem-8697	133	18	not	not	PART
fbem-8697	133	19	deep	deep	ADJ
fbem-8697	133	20	enough	enough	ADV
fbem-8697	133	21	,	,	PUNCT
fbem-8697	133	22	so	so	CCONJ
fbem-8697	133	23	it	it	PRON
fbem-8697	133	24	is	be	AUX
fbem-8697	133	25	necessary	necessary	ADJ
fbem-8697	133	26	to	to	PART
fbem-8697	133	27	further	far	ADV
fbem-8697	133	28	explore	explore	VERB
fbem-8697	133	29	the	the	DET
fbem-8697	133	30	behavior	behavior	NOUN
fbem-8697	133	31	characteristics	characteristic	NOUN
fbem-8697	133	32	of	of	ADP
fbem-8697	133	33	enterprise	enterprise	NOUN
fbem-8697	133	34	decision	decision	NOUN
fbem-8697	133	35	makers	maker	NOUN
fbem-8697	133	36	,	,	PUNCT
fbem-8697	133	37	the	the	DET
fbem-8697	133	38	choice	choice	NOUN
fbem-8697	133	39	of	of	ADP
fbem-8697	133	40	planning	planning	NOUN
fbem-8697	133	41	means	mean	NOUN
fbem-8697	133	42	and	and	CCONJ
fbem-8697	133	43	the	the	DET
fbem-8697	133	44	influence	influence	NOUN
fbem-8697	133	45	of	of	ADP
fbem-8697	133	46	tax	tax	NOUN
fbem-8697	133	47	policy	policy	NOUN
fbem-8697	133	48	.	.	PUNCT
fbem-8697	134	1	there	there	PRON
fbem-8697	134	2	are	be	VERB
fbem-8697	134	3	differences	difference	NOUN
fbem-8697	134	4	in	in	ADP
fbem-8697	134	5	tax	tax	NOUN
fbem-8697	134	6	planning	planning	NOUN
fbem-8697	134	7	systems	system	NOUN
fbem-8697	134	8	and	and	CCONJ
fbem-8697	134	9	experiences	experience	NOUN
fbem-8697	134	10	in	in	ADP
fbem-8697	134	11	different	different	ADJ
fbem-8697	134	12	countries	country	NOUN
fbem-8697	134	13	and	and	CCONJ
fbem-8697	134	14	regions	region	NOUN
fbem-8697	134	15	,	,	PUNCT
fbem-8697	134	16	which	which	PRON
fbem-8697	134	17	have	have	VERB
fbem-8697	134	18	an	an	DET
fbem-8697	134	19	important	important	ADJ
fbem-8697	134	20	impact	impact	NOUN
fbem-8697	134	21	on	on	ADP
fbem-8697	134	22	the	the	DET
fbem-8697	134	23	tax	tax	NOUN
fbem-8697	134	24	planning	planning	NOUN
fbem-8697	134	25	behavior	behavior	NOUN
fbem-8697	134	26	of	of	ADP
fbem-8697	134	27	enterprises	enterprise	NOUN
fbem-8697	134	28	.	.	PUNCT
fbem-8697	135	1	therefore	therefore	ADV
fbem-8697	135	2	,	,	PUNCT
fbem-8697	135	3	a	a	DET
fbem-8697	135	4	comparative	comparative	ADJ
fbem-8697	135	5	analysis	analysis	NOUN
fbem-8697	135	6	of	of	ADP
fbem-8697	135	7	the	the	DET
fbem-8697	135	8	tax	tax	NOUN
fbem-8697	135	9	planning	planning	NOUN
fbem-8697	135	10	systems	system	NOUN
fbem-8697	135	11	and	and	CCONJ
fbem-8697	135	12	experiences	experience	NOUN
fbem-8697	135	13	of	of	ADP
fbem-8697	135	14	different	different	ADJ
fbem-8697	135	15	countries	country	NOUN
fbem-8697	135	16	and	and	CCONJ
fbem-8697	135	17	regions	region	NOUN
fbem-8697	135	18	is	be	AUX
fbem-8697	135	19	helpful	helpful	ADJ
fbem-8697	135	20	to	to	PART
fbem-8697	135	21	deeply	deeply	ADV
fbem-8697	135	22	understand	understand	VERB
fbem-8697	135	23	the	the	DET
fbem-8697	135	24	essence	essence	NOUN
fbem-8697	135	25	and	and	CCONJ
fbem-8697	135	26	laws	law	NOUN
fbem-8697	135	27	of	of	ADP
fbem-8697	135	28	tax	tax	NOUN
fbem-8697	135	29	planning	planning	NOUN
fbem-8697	135	30	.	.	PUNCT
fbem-8697	136	1	there	there	PRON
fbem-8697	136	2	is	be	VERB
fbem-8697	136	3	a	a	DET
fbem-8697	136	4	certain	certain	ADJ
fbem-8697	136	5	relationship	relationship	NOUN
fbem-8697	136	6	between	between	ADP
fbem-8697	136	7	tax	tax	NOUN
fbem-8697	136	8	planning	planning	NOUN
fbem-8697	136	9	and	and	CCONJ
fbem-8697	136	10	corporate	corporate	ADJ
fbem-8697	136	11	social	social	ADJ
fbem-8697	136	12	responsibility	responsibility	NOUN
fbem-8697	136	13	,	,	PUNCT
fbem-8697	136	14	especially	especially	ADV
fbem-8697	136	15	under	under	ADP
fbem-8697	136	16	the	the	DET
fbem-8697	136	17	background	background	NOUN
fbem-8697	136	18	that	that	PRON
fbem-8697	136	19	the	the	DET
fbem-8697	136	20	current	current	ADJ
fbem-8697	136	21	society	society	NOUN
fbem-8697	136	22	pays	pay	VERB
fbem-8697	136	23	great	great	ADJ
fbem-8697	136	24	attention	attention	NOUN
fbem-8697	136	25	to	to	ADP
fbem-8697	136	26	corporate	corporate	ADJ
fbem-8697	136	27	social	social	ADJ
fbem-8697	136	28	responsibility	responsibility	NOUN
fbem-8697	136	29	,	,	PUNCT
fbem-8697	136	30	the	the	DET
fbem-8697	136	31	legitimacy	legitimacy	NOUN
fbem-8697	136	32	and	and	CCONJ
fbem-8697	136	33	morality	morality	NOUN
fbem-8697	136	34	of	of	ADP
fbem-8697	136	35	corporate	corporate	ADJ
fbem-8697	136	36	tax	tax	NOUN
fbem-8697	136	37	planning	planning	NOUN
fbem-8697	136	38	have	have	AUX
fbem-8697	136	39	attracted	attract	VERB
fbem-8697	136	40	much	much	ADJ
fbem-8697	136	41	attention	attention	NOUN
fbem-8697	136	42	.	.	PUNCT
fbem-8697	137	1	therefore	therefore	ADV
fbem-8697	137	2	,	,	PUNCT
fbem-8697	137	3	it	it	PRON
fbem-8697	137	4	is	be	AUX
fbem-8697	137	5	necessary	necessary	ADJ
fbem-8697	137	6	to	to	PART
fbem-8697	137	7	further	far	ADV
fbem-8697	137	8	explore	explore	VERB
fbem-8697	137	9	the	the	DET
fbem-8697	137	10	relationship	relationship	NOUN
fbem-8697	137	11	between	between	ADP
fbem-8697	137	12	tax	tax	NOUN
fbem-8697	137	13	planning	planning	NOUN
fbem-8697	137	14	and	and	CCONJ
fbem-8697	137	15	corporate	corporate	ADJ
fbem-8697	137	16	social	social	ADJ
fbem-8697	137	17	responsibility	responsibility	NOUN
fbem-8697	137	18	,	,	PUNCT
fbem-8697	137	19	and	and	CCONJ
fbem-8697	137	20	provide	provide	VERB
fbem-8697	137	21	theoretical	theoretical	ADJ
fbem-8697	137	22	support	support	NOUN
fbem-8697	137	23	for	for	ADP
fbem-8697	137	24	the	the	DET
fbem-8697	137	25	standardization	standardization	NOUN
fbem-8697	137	26	and	and	CCONJ
fbem-8697	137	27	sustainable	sustainable	ADJ
fbem-8697	137	28	development	development	NOUN
fbem-8697	137	29	of	of	ADP
fbem-8697	137	30	corporate	corporate	ADJ
fbem-8697	137	31	tax	tax	NOUN
fbem-8697	137	32	planning	planning	NOUN
fbem-8697	137	33	.	.	PUNCT
fbem-8697	138	1	with	with	ADP
fbem-8697	138	2	the	the	DET
fbem-8697	138	3	continuous	continuous	ADJ
fbem-8697	138	4	development	development	NOUN
fbem-8697	138	5	of	of	ADP
fbem-8697	138	6	information	information	NOUN
fbem-8697	138	7	technology	technology	NOUN
fbem-8697	138	8	and	and	CCONJ
fbem-8697	138	9	the	the	DET
fbem-8697	138	10	change	change	NOUN
fbem-8697	138	11	of	of	ADP
fbem-8697	138	12	tax	tax	NOUN
fbem-8697	138	13	policy	policy	NOUN
fbem-8697	138	14	,	,	PUNCT
fbem-8697	138	15	new	new	ADJ
fbem-8697	138	16	tax	tax	NOUN
fbem-8697	138	17	planning	planning	NOUN
fbem-8697	138	18	methods	method	NOUN
fbem-8697	138	19	and	and	CCONJ
fbem-8697	138	20	technologies	technology	NOUN
fbem-8697	138	21	are	be	AUX
fbem-8697	138	22	constantly	constantly	ADV
fbem-8697	138	23	emerging	emerge	VERB
fbem-8697	138	24	.	.	PUNCT
fbem-8697	139	1	for	for	ADP
fbem-8697	139	2	example	example	NOUN
fbem-8697	139	3	,	,	PUNCT
fbem-8697	139	4	digital	digital	ADJ
fbem-8697	139	5	taxation	taxation	NOUN
fbem-8697	139	6	and	and	CCONJ
fbem-8697	139	7	blockchain	blockchain	PROPN
fbem-8697	139	8	technology	technology	PROPN
fbem-8697	139	9	may	may	AUX
fbem-8697	139	10	have	have	VERB
fbem-8697	139	11	an	an	DET
fbem-8697	139	12	important	important	ADJ
fbem-8697	139	13	impact	impact	NOUN
fbem-8697	139	14	on	on	ADP
fbem-8697	139	15	corporate	corporate	ADJ
fbem-8697	139	16	tax	tax	NOUN
fbem-8697	139	17	planning	planning	NOUN
fbem-8697	139	18	.	.	PUNCT
fbem-8697	140	1	therefore	therefore	ADV
fbem-8697	140	2	,	,	PUNCT
fbem-8697	140	3	it	it	PRON
fbem-8697	140	4	is	be	AUX
fbem-8697	140	5	necessary	necessary	ADJ
fbem-8697	140	6	to	to	PART
fbem-8697	140	7	further	far	ADV
fbem-8697	140	8	study	study	VERB
fbem-8697	140	9	the	the	DET
fbem-8697	140	10	application	application	NOUN
fbem-8697	140	11	of	of	ADP
fbem-8697	140	12	new	new	ADJ
fbem-8697	140	13	tax	tax	NOUN
fbem-8697	140	14	planning	planning	NOUN
fbem-8697	140	15	methods	method	NOUN
fbem-8697	140	16	and	and	CCONJ
fbem-8697	140	17	technologies	technology	NOUN
fbem-8697	140	18	to	to	PART
fbem-8697	140	19	provide	provide	VERB
fbem-8697	140	20	enterprises	enterprise	NOUN
fbem-8697	140	21	with	with	ADP
fbem-8697	140	22	more	more	ADV
fbem-8697	140	23	efficient	efficient	ADJ
fbem-8697	140	24	,	,	PUNCT
fbem-8697	140	25	legal	legal	ADJ
fbem-8697	140	26	and	and	CCONJ
fbem-8697	140	27	sustainable	sustainable	ADJ
fbem-8697	140	28	tax	tax	NOUN
fbem-8697	140	29	planning	planning	NOUN
fbem-8697	140	30	programs	program	NOUN
fbem-8697	140	31	.	.	PUNCT
fbem-8697	141	1	references	reference	NOUN
fbem-8697	141	2	[	[	X
fbem-8697	141	3	1	1	NUM
fbem-8697	141	4	]	]	PUNCT
fbem-8697	141	5	yu	yu	PROPN
fbem-8697	141	6	gan	gan	PROPN
fbem-8697	141	7	.	.	PUNCT
fbem-8697	142	1	analysis	analysis	NOUN
fbem-8697	142	2	of	of	ADP
fbem-8697	142	3	the	the	DET
fbem-8697	142	4	status	status	NOUN
fbem-8697	142	5	quo	quo	NOUN
fbem-8697	142	6	of	of	ADP
fbem-8697	142	7	enterprise	enterprise	NOUN
fbem-8697	142	8	tax	tax	NOUN
fbem-8697	142	9	planning	planning	NOUN
fbem-8697	142	10	and	and	CCONJ
fbem-8697	142	11	development	development	NOUN
fbem-8697	142	12	countermeasures	countermeasure	NOUN
fbem-8697	143	1	[	[	X
fbem-8697	143	2	j	j	X
fbem-8697	143	3	]	]	X
fbem-8697	143	4	.	.	PUNCT
fbem-8697	144	1	china	china	PROPN
fbem-8697	144	2	smes	smes	PROPN
fbem-8697	144	3	,	,	PUNCT
fbem-8697	144	4	2023	2023	NUM
fbem-8697	144	5	,	,	PUNCT
fbem-8697	144	6	no.327	no.327	NUM
fbem-8697	144	7	(	(	PUNCT
fbem-8697	144	8	02):159	02):159	PROPN
fbem-8697	144	9	-	-	SYM
fbem-8697	144	10	161	161	NUM
fbem-8697	144	11	.	.	PUNCT
fbem-8697	145	1	[	[	X
fbem-8697	145	2	2	2	NUM
fbem-8697	145	3	]	]	X
fbem-8697	145	4	li	li	PROPN
fbem-8697	145	5	ge	ge	PROPN
fbem-8697	145	6	.	.	PUNCT
fbem-8697	146	1	analysis	analysis	NOUN
fbem-8697	146	2	of	of	ADP
fbem-8697	146	3	the	the	DET
fbem-8697	146	4	status	status	NOUN
fbem-8697	146	5	quo	quo	NOUN
fbem-8697	146	6	of	of	ADP
fbem-8697	146	7	corporate	corporate	ADJ
fbem-8697	146	8	tax	tax	NOUN
fbem-8697	146	9	planning	planning	NOUN
fbem-8697	146	10	and	and	CCONJ
fbem-8697	146	11	coping	cope	VERB
fbem-8697	146	12	strategies	strategy	NOUN
fbem-8697	146	13	[	[	X
fbem-8697	146	14	j	j	X
fbem-8697	146	15	]	]	X
fbem-8697	146	16	.	.	PUNCT
fbem-8697	147	1	quality	quality	NOUN
fbem-8697	147	2	and	and	CCONJ
fbem-8697	147	3	market	market	NOUN
fbem-8697	147	4	,	,	PUNCT
fbem-8697	147	5	2023	2023	NUM
fbem-8697	147	6	,	,	PUNCT
fbem-8697	147	7	no.324	no.324	PROPN
fbem-8697	147	8	(	(	PUNCT
fbem-8697	147	9	01):190	01):190	PROPN
fbem-8697	147	10	-	-	PUNCT
fbem-8697	147	11	192	192	NUM
fbem-8697	147	12	.	.	PUNCT
fbem-8697	148	1	[	[	X
fbem-8697	148	2	3	3	X
fbem-8697	148	3	]	]	X
fbem-8697	148	4	jia	jia	PROPN
fbem-8697	148	5	li	li	PROPN
fbem-8697	148	6	.	.	PROPN
fbem-8697	149	1	analysis	analysis	NOUN
fbem-8697	149	2	of	of	ADP
fbem-8697	149	3	the	the	DET
fbem-8697	149	4	current	current	ADJ
fbem-8697	149	5	situation	situation	NOUN
fbem-8697	149	6	of	of	ADP
fbem-8697	149	7	tax	tax	NOUN
fbem-8697	149	8	planning	planning	NOUN
fbem-8697	149	9	of	of	ADP
fbem-8697	149	10	chinese	chinese	ADJ
fbem-8697	149	11	enterprises	enterprise	NOUN
fbem-8697	149	12	and	and	CCONJ
fbem-8697	149	13	suggestions	suggestion	NOUN
fbem-8697	149	14	for	for	ADP
fbem-8697	149	15	improvement	improvement	NOUN
fbem-8697	149	16	[	[	X
fbem-8697	149	17	j	j	X
fbem-8697	149	18	]	]	X
fbem-8697	149	19	.	.	PUNCT
fbem-8697	150	1	taxation	taxation	NOUN
fbem-8697	150	2	,	,	PUNCT
fbem-8697	150	3	2021,15(28):34	2021,15(28):34	NOUN
fbem-8697	150	4	-	-	SYM
fbem-8697	150	5	35	35	NUM
fbem-8697	150	6	.	.	PUNCT
fbem-8697	151	1	[	[	X
fbem-8697	151	2	4	4	X
fbem-8697	151	3	]	]	SYM
fbem-8697	151	4	gandong	gandong	NOUN
fbem-8697	151	5	tao	tao	PROPN
fbem-8697	151	6	.	.	PUNCT
fbem-8697	152	1	discussion	discussion	NOUN
fbem-8697	152	2	on	on	ADP
fbem-8697	152	3	the	the	DET
fbem-8697	152	4	present	present	ADJ
fbem-8697	152	5	situation	situation	NOUN
fbem-8697	152	6	and	and	CCONJ
fbem-8697	152	7	strategy	strategy	NOUN
fbem-8697	152	8	of	of	ADP
fbem-8697	152	9	enterprise	enterprise	NOUN
fbem-8697	152	10	tax	tax	NOUN
fbem-8697	152	11	planning	planning	NOUN
fbem-8697	153	1	[	[	X
fbem-8697	153	2	j	j	X
fbem-8697	153	3	]	]	X
fbem-8697	153	4	.	.	PUNCT
fbem-8697	154	1	modern	modern	ADJ
fbem-8697	154	2	commerce	commerce	PROPN
fbem-8697	154	3	,	,	PUNCT
fbem-8697	154	4	2020	2020	NUM
fbem-8697	154	5	,	,	PUNCT
fbem-8697	154	6	no.575	no.575	X
fbem-8697	154	7	(	(	PUNCT
fbem-8697	154	8	22):175	22):175	NUM
fbem-8697	154	9	-	-	NOUN
fbem-8697	154	10	176	176	NUM
fbem-8697	154	11	.	.	PUNCT
fbem-8697	155	1	[	[	X
fbem-8697	155	2	5	5	X
fbem-8697	155	3	]	]	X
fbem-8697	155	4	jingxin	jingxin	PROPN
fbem-8697	155	5	zhang	zhang	PROPN
fbem-8697	155	6	,	,	PUNCT
fbem-8697	155	7	chang	chang	PROPN
fbem-8697	155	8	jiaxing	jiaxing	PROPN
fbem-8697	155	9	.	.	PUNCT
fbem-8697	156	1	on	on	ADP
fbem-8697	156	2	the	the	DET
fbem-8697	156	3	status	status	NOUN
fbem-8697	156	4	quo	quo	NOUN
fbem-8697	156	5	and	and	CCONJ
fbem-8697	156	6	path	path	VERB
fbem-8697	156	7	analysis	analysis	NOUN
fbem-8697	156	8	of	of	ADP
fbem-8697	156	9	tax	tax	NOUN
fbem-8697	156	10	planning	planning	NOUN
fbem-8697	156	11	for	for	ADP
fbem-8697	156	12	small	small	ADJ
fbem-8697	156	13	and	and	CCONJ
fbem-8697	156	14	medium	medium	ADJ
fbem-8697	156	15	-	-	PUNCT
fbem-8697	156	16	sized	sized	ADJ
fbem-8697	156	17	enterprises	enterprise	NOUN
fbem-8697	156	18	in	in	ADP
fbem-8697	156	19	china	china	PROPN
fbem-8697	156	20	[	[	X
fbem-8697	156	21	j	j	X
fbem-8697	156	22	]	]	X
fbem-8697	156	23	.	.	PUNCT
fbem-8697	157	1	accounting	account	VERB
fbem-8697	157	2	for	for	ADP
fbem-8697	157	3	chinese	chinese	ADJ
fbem-8697	157	4	township	township	NOUN
fbem-8697	157	5	enterprises	enterprise	NOUN
fbem-8697	157	6	,	,	PUNCT
fbem-8697	157	7	2020(08):43	2020(08):43	NUM
fbem-8697	157	8	-	-	SYM
fbem-8697	157	9	44	44	NUM
fbem-8697	157	10	.	.	PUNCT
fbem-8697	158	1	[	[	X
fbem-8697	158	2	6	6	NUM
fbem-8697	158	3	]	]	X
fbem-8697	158	4	lili	lili	PROPN
fbem-8697	158	5	fan	fan	PROPN
fbem-8697	158	6	,	,	PUNCT
fbem-8697	158	7	du	du	PROPN
fbem-8697	158	8	bing	bing	NOUN
fbem-8697	158	9	.	.	PUNCT
fbem-8697	159	1	analysis	analysis	NOUN
fbem-8697	159	2	on	on	ADP
fbem-8697	159	3	the	the	DET
fbem-8697	159	4	present	present	ADJ
fbem-8697	159	5	situation	situation	NOUN
fbem-8697	159	6	and	and	CCONJ
fbem-8697	159	7	countermeasures	countermeasure	NOUN
fbem-8697	159	8	of	of	ADP
fbem-8697	159	9	enterprise	enterprise	NOUN
fbem-8697	159	10	tax	tax	NOUN
fbem-8697	159	11	planning	planning	NOUN
fbem-8697	160	1	[	[	X
fbem-8697	160	2	j	j	X
fbem-8697	160	3	]	]	X
fbem-8697	160	4	.	.	PUNCT
fbem-8697	161	1	financial	financial	ADJ
fbem-8697	161	2	circles	circle	NOUN
fbem-8697	161	3	,	,	PUNCT
fbem-8697	161	4	2019,no.522(23):206	2019,no.522(23):206	NOUN
fbem-8697	161	5	-	-	SYM
fbem-8697	161	6	207	207	NUM
fbem-8697	161	7	.	.	PUNCT