id	sid	tid	token	lemma	pos
fbem-9504	1	1	frontiers	frontier	NOUN
fbem-9504	1	2	in	in	ADP
fbem-9504	1	3	business	business	NOUN
fbem-9504	1	4	,	,	PUNCT
fbem-9504	1	5	economics	economic	NOUN
fbem-9504	1	6	and	and	CCONJ
fbem-9504	1	7	management	management	NOUN
fbem-9504	1	8	issn	issn	PROPN
fbem-9504	1	9	:	:	PUNCT
fbem-9504	1	10	2766	2766	NUM
fbem-9504	1	11	-	-	PUNCT
fbem-9504	1	12	824x	824x	NUM
fbem-9504	1	13	|	|	ADJ
fbem-9504	1	14	vol	vol	NOUN
fbem-9504	1	15	.	.	PROPN
fbem-9504	2	1	9	9	NUM
fbem-9504	2	2	,	,	PUNCT
fbem-9504	2	3	no	no	INTJ
fbem-9504	2	4	.	.	NOUN
fbem-9504	2	5	3	3	NUM
fbem-9504	2	6	,	,	PUNCT
fbem-9504	2	7	2023	2023	NUM
fbem-9504	2	8	86	86	NUM
fbem-9504	2	9	study	study	NOUN
fbem-9504	2	10	of	of	ADP
fbem-9504	2	11	fiscal	fiscal	ADJ
fbem-9504	2	12	policies	policy	NOUN
fbem-9504	2	13	to	to	PART
fbem-9504	2	14	promote	promote	VERB
fbem-9504	2	15	the	the	DET
fbem-9504	2	16	development	development	NOUN
fbem-9504	2	17	of	of	ADP
fbem-9504	2	18	china	china	PROPN
fbem-9504	2	19	's	's	PART
fbem-9504	2	20	elderly	elderly	ADJ
fbem-9504	2	21	service	service	NOUN
fbem-9504	2	22	system	system	NOUN
fbem-9504	2	23	min	min	PROPN
fbem-9504	2	24	li	li	PROPN
fbem-9504	2	25	school	school	PROPN
fbem-9504	2	26	of	of	ADP
fbem-9504	2	27	management	management	NOUN
fbem-9504	2	28	,	,	PUNCT
fbem-9504	2	29	hebei	hebei	PROPN
fbem-9504	2	30	university	university	PROPN
fbem-9504	2	31	,	,	PUNCT
fbem-9504	2	32	baoding	baoding	PROPN
fbem-9504	2	33	,	,	PUNCT
fbem-9504	2	34	china	china	PROPN
fbem-9504	2	35	abstract	abstract	NOUN
fbem-9504	2	36	:	:	PUNCT
fbem-9504	2	37	china	china	PROPN
fbem-9504	2	38	is	be	AUX
fbem-9504	2	39	experiencing	experience	VERB
fbem-9504	2	40	the	the	DET
fbem-9504	2	41	largest	large	ADJ
fbem-9504	2	42	and	and	CCONJ
fbem-9504	2	43	fastest	fast	ADJ
fbem-9504	2	44	population	population	NOUN
fbem-9504	2	45	aging	aging	NOUN
fbem-9504	2	46	in	in	ADP
fbem-9504	2	47	human	human	ADJ
fbem-9504	2	48	history	history	NOUN
fbem-9504	2	49	.	.	PUNCT
fbem-9504	3	1	with	with	ADP
fbem-9504	3	2	the	the	DET
fbem-9504	3	3	rapid	rapid	ADJ
fbem-9504	3	4	development	development	NOUN
fbem-9504	3	5	of	of	ADP
fbem-9504	3	6	china	china	PROPN
fbem-9504	3	7	's	's	PART
fbem-9504	3	8	medical	medical	ADJ
fbem-9504	3	9	service	service	NOUN
fbem-9504	3	10	level	level	NOUN
fbem-9504	3	11	and	and	CCONJ
fbem-9504	3	12	socio	socio	NOUN
fbem-9504	3	13	-	-	PUNCT
fbem-9504	3	14	economic	economic	ADJ
fbem-9504	3	15	level	level	NOUN
fbem-9504	3	16	,	,	PUNCT
fbem-9504	3	17	the	the	DET
fbem-9504	3	18	life	life	NOUN
fbem-9504	3	19	expectancy	expectancy	NOUN
fbem-9504	3	20	is	be	AUX
fbem-9504	3	21	increasing	increase	VERB
fbem-9504	3	22	year	year	NOUN
fbem-9504	3	23	by	by	ADP
fbem-9504	3	24	year	year	NOUN
fbem-9504	3	25	,	,	PUNCT
fbem-9504	3	26	and	and	CCONJ
fbem-9504	3	27	the	the	DET
fbem-9504	3	28	demand	demand	NOUN
fbem-9504	3	29	for	for	ADP
fbem-9504	3	30	elderly	elderly	ADJ
fbem-9504	3	31	service	service	NOUN
fbem-9504	3	32	is	be	AUX
fbem-9504	3	33	rising	rise	VERB
fbem-9504	3	34	,	,	PUNCT
fbem-9504	3	35	and	and	CCONJ
fbem-9504	3	36	they	they	PRON
fbem-9504	3	37	hope	hope	VERB
fbem-9504	3	38	to	to	PART
fbem-9504	3	39	improve	improve	VERB
fbem-9504	3	40	their	their	PRON
fbem-9504	3	41	living	living	NOUN
fbem-9504	3	42	standard	standard	NOUN
fbem-9504	3	43	and	and	CCONJ
fbem-9504	3	44	quality	quality	NOUN
fbem-9504	3	45	of	of	ADP
fbem-9504	3	46	life	life	NOUN
fbem-9504	3	47	through	through	ADP
fbem-9504	3	48	more	more	ADJ
fbem-9504	3	49	elderly	elderly	ADJ
fbem-9504	3	50	service	service	NOUN
fbem-9504	3	51	.	.	PUNCT
fbem-9504	4	1	bringing	bring	VERB
fbem-9504	4	2	more	more	ADV
fbem-9504	4	3	serious	serious	ADJ
fbem-9504	4	4	challenges	challenge	NOUN
fbem-9504	4	5	to	to	ADP
fbem-9504	4	6	the	the	DET
fbem-9504	4	7	elderly	elderly	ADJ
fbem-9504	4	8	service	service	NOUN
fbem-9504	4	9	system	system	NOUN
fbem-9504	4	10	,	,	PUNCT
fbem-9504	4	11	the	the	DET
fbem-9504	4	12	elderly	elderly	ADJ
fbem-9504	4	13	service	service	NOUN
fbem-9504	4	14	system	system	NOUN
fbem-9504	4	15	is	be	AUX
fbem-9504	4	16	gradually	gradually	ADV
fbem-9504	4	17	rising	rise	VERB
fbem-9504	4	18	to	to	ADP
fbem-9504	4	19	the	the	DET
fbem-9504	4	20	level	level	NOUN
fbem-9504	4	21	of	of	ADP
fbem-9504	4	22	national	national	ADJ
fbem-9504	4	23	strategy	strategy	NOUN
fbem-9504	4	24	.	.	PUNCT
fbem-9504	5	1	although	although	SCONJ
fbem-9504	5	2	the	the	DET
fbem-9504	5	3	elderly	elderly	ADJ
fbem-9504	5	4	service	service	NOUN
fbem-9504	5	5	system	system	NOUN
fbem-9504	5	6	has	have	AUX
fbem-9504	5	7	been	be	AUX
fbem-9504	5	8	initially	initially	ADV
fbem-9504	5	9	established	establish	VERB
fbem-9504	5	10	in	in	ADP
fbem-9504	5	11	china	china	PROPN
fbem-9504	5	12	,	,	PUNCT
fbem-9504	5	13	there	there	PRON
fbem-9504	5	14	are	be	VERB
fbem-9504	5	15	still	still	ADV
fbem-9504	5	16	many	many	ADJ
fbem-9504	5	17	defects	defect	NOUN
fbem-9504	5	18	and	and	CCONJ
fbem-9504	5	19	shortcomings	shortcoming	NOUN
fbem-9504	5	20	.	.	PUNCT
fbem-9504	6	1	fiscal	fiscal	ADJ
fbem-9504	6	2	policy	policy	NOUN
fbem-9504	6	3	,	,	PUNCT
fbem-9504	6	4	as	as	ADP
fbem-9504	6	5	an	an	DET
fbem-9504	6	6	important	important	ADJ
fbem-9504	6	7	tool	tool	NOUN
fbem-9504	6	8	to	to	PART
fbem-9504	6	9	promote	promote	VERB
fbem-9504	6	10	the	the	DET
fbem-9504	6	11	development	development	NOUN
fbem-9504	6	12	of	of	ADP
fbem-9504	6	13	the	the	DET
fbem-9504	6	14	elderly	elderly	ADJ
fbem-9504	6	15	service	service	NOUN
fbem-9504	6	16	system	system	NOUN
fbem-9504	6	17	,	,	PUNCT
fbem-9504	6	18	is	be	AUX
fbem-9504	6	19	of	of	ADP
fbem-9504	6	20	great	great	ADJ
fbem-9504	6	21	significance	significance	NOUN
fbem-9504	6	22	to	to	PART
fbem-9504	6	23	promote	promote	VERB
fbem-9504	6	24	the	the	DET
fbem-9504	6	25	development	development	NOUN
fbem-9504	6	26	of	of	ADP
fbem-9504	6	27	the	the	DET
fbem-9504	6	28	elderly	elderly	ADJ
fbem-9504	6	29	service	service	NOUN
fbem-9504	6	30	system	system	NOUN
fbem-9504	6	31	,	,	PUNCT
fbem-9504	6	32	both	both	CCONJ
fbem-9504	6	33	from	from	ADP
fbem-9504	6	34	the	the	DET
fbem-9504	6	35	perspective	perspective	NOUN
fbem-9504	6	36	of	of	ADP
fbem-9504	6	37	safeguarding	safeguard	VERB
fbem-9504	6	38	people	people	NOUN
fbem-9504	6	39	's	's	PART
fbem-9504	6	40	livelihood	livelihood	NOUN
fbem-9504	6	41	and	and	CCONJ
fbem-9504	6	42	improving	improve	VERB
fbem-9504	6	43	public	public	ADJ
fbem-9504	6	44	services	service	NOUN
fbem-9504	6	45	,	,	PUNCT
fbem-9504	6	46	and	and	CCONJ
fbem-9504	6	47	from	from	ADP
fbem-9504	6	48	the	the	DET
fbem-9504	6	49	purpose	purpose	NOUN
fbem-9504	6	50	of	of	ADP
fbem-9504	6	51	promoting	promote	VERB
fbem-9504	6	52	sustainable	sustainable	ADJ
fbem-9504	6	53	economic	economic	ADJ
fbem-9504	6	54	development	development	NOUN
fbem-9504	6	55	.	.	PUNCT
fbem-9504	7	1	this	this	DET
fbem-9504	7	2	paper	paper	NOUN
fbem-9504	7	3	takes	take	VERB
fbem-9504	7	4	fiscal	fiscal	ADJ
fbem-9504	7	5	policy	policy	NOUN
fbem-9504	7	6	reform	reform	NOUN
fbem-9504	7	7	as	as	ADP
fbem-9504	7	8	the	the	DET
fbem-9504	7	9	breakthrough	breakthrough	NOUN
fbem-9504	7	10	point	point	NOUN
fbem-9504	7	11	of	of	ADP
fbem-9504	7	12	research	research	NOUN
fbem-9504	7	13	to	to	PART
fbem-9504	7	14	improve	improve	VERB
fbem-9504	7	15	china	china	PROPN
fbem-9504	7	16	's	's	PART
fbem-9504	7	17	elderly	elderly	ADJ
fbem-9504	7	18	service	service	NOUN
fbem-9504	7	19	system	system	NOUN
fbem-9504	7	20	is	be	AUX
fbem-9504	7	21	conducive	conducive	ADJ
fbem-9504	7	22	to	to	ADP
fbem-9504	7	23	the	the	DET
fbem-9504	7	24	establishment	establishment	NOUN
fbem-9504	7	25	of	of	ADP
fbem-9504	7	26	a	a	DET
fbem-9504	7	27	market	market	NOUN
fbem-9504	7	28	-	-	PUNCT
fbem-9504	7	29	oriented	orient	VERB
fbem-9504	7	30	diversified	diversify	VERB
fbem-9504	7	31	elderly	elderly	ADJ
fbem-9504	7	32	service	service	NOUN
fbem-9504	7	33	supply	supply	NOUN
fbem-9504	7	34	system	system	NOUN
fbem-9504	7	35	,	,	PUNCT
fbem-9504	7	36	which	which	PRON
fbem-9504	7	37	can	can	AUX
fbem-9504	7	38	be	be	AUX
fbem-9504	7	39	more	more	ADV
fbem-9504	7	40	proactive	proactive	ADJ
fbem-9504	7	41	in	in	ADP
fbem-9504	7	42	seeking	seek	VERB
fbem-9504	7	43	the	the	DET
fbem-9504	7	44	inherent	inherent	ADJ
fbem-9504	7	45	,	,	PUNCT
fbem-9504	7	46	dynamic	dynamic	ADJ
fbem-9504	7	47	and	and	CCONJ
fbem-9504	7	48	sustainable	sustainable	ADJ
fbem-9504	7	49	action	action	NOUN
fbem-9504	7	50	mechanism	mechanism	NOUN
fbem-9504	7	51	of	of	ADP
fbem-9504	7	52	fiscal	fiscal	ADJ
fbem-9504	7	53	policy	policy	NOUN
fbem-9504	7	54	,	,	PUNCT
fbem-9504	7	55	and	and	CCONJ
fbem-9504	7	56	is	be	AUX
fbem-9504	7	57	conducive	conducive	ADJ
fbem-9504	7	58	to	to	ADP
fbem-9504	7	59	the	the	DET
fbem-9504	7	60	continuous	continuous	ADJ
fbem-9504	7	61	adjustment	adjustment	NOUN
fbem-9504	7	62	and	and	CCONJ
fbem-9504	7	63	upgrading	upgrading	NOUN
fbem-9504	7	64	of	of	ADP
fbem-9504	7	65	fiscal	fiscal	ADJ
fbem-9504	7	66	policy	policy	NOUN
fbem-9504	7	67	and	and	CCONJ
fbem-9504	7	68	the	the	DET
fbem-9504	7	69	formation	formation	NOUN
fbem-9504	7	70	of	of	ADP
fbem-9504	7	71	a	a	DET
fbem-9504	7	72	scientific	scientific	ADJ
fbem-9504	7	73	fiscal	fiscal	ADJ
fbem-9504	7	74	management	management	NOUN
fbem-9504	7	75	system	system	NOUN
fbem-9504	7	76	,	,	PUNCT
fbem-9504	7	77	which	which	PRON
fbem-9504	7	78	can	can	AUX
fbem-9504	7	79	effectively	effectively	ADV
fbem-9504	7	80	solve	solve	VERB
fbem-9504	7	81	the	the	DET
fbem-9504	7	82	elderly	elderly	ADJ
fbem-9504	7	83	problem	problem	NOUN
fbem-9504	7	84	in	in	ADP
fbem-9504	7	85	china	china	PROPN
fbem-9504	7	86	and	and	CCONJ
fbem-9504	7	87	realize	realize	VERB
fbem-9504	7	88	an	an	DET
fbem-9504	7	89	efficient	efficient	ADJ
fbem-9504	7	90	,	,	PUNCT
fbem-9504	7	91	coordinated	coordinated	ADJ
fbem-9504	7	92	and	and	CCONJ
fbem-9504	7	93	sustainable	sustainable	ADJ
fbem-9504	7	94	elderly	elderly	ADJ
fbem-9504	7	95	service	service	NOUN
fbem-9504	7	96	model	model	NOUN
fbem-9504	7	97	.	.	PUNCT
fbem-9504	8	1	in	in	ADP
fbem-9504	8	2	addition	addition	NOUN
fbem-9504	8	3	,	,	PUNCT
fbem-9504	8	4	it	it	PRON
fbem-9504	8	5	can	can	AUX
fbem-9504	8	6	measure	measure	VERB
fbem-9504	8	7	the	the	DET
fbem-9504	8	8	government	government	NOUN
fbem-9504	8	9	's	's	PART
fbem-9504	8	10	performance	performance	NOUN
fbem-9504	8	11	,	,	PUNCT
fbem-9504	8	12	restrain	restrain	VERB
fbem-9504	8	13	and	and	CCONJ
fbem-9504	8	14	supervise	supervise	VERB
fbem-9504	8	15	the	the	DET
fbem-9504	8	16	government	government	NOUN
fbem-9504	8	17	's	's	PART
fbem-9504	8	18	behavior	behavior	NOUN
fbem-9504	8	19	,	,	PUNCT
fbem-9504	8	20	and	and	CCONJ
fbem-9504	8	21	further	far	ADV
fbem-9504	8	22	improve	improve	VERB
fbem-9504	8	23	the	the	DET
fbem-9504	8	24	government	government	NOUN
fbem-9504	8	25	's	's	PART
fbem-9504	8	26	work	work	NOUN
fbem-9504	8	27	efficiency	efficiency	NOUN
fbem-9504	8	28	.	.	PUNCT
fbem-9504	9	1	keywords	keyword	NOUN
fbem-9504	9	2	:	:	PUNCT
fbem-9504	9	3	population	population	NOUN
fbem-9504	9	4	aging	aging	NOUN
fbem-9504	9	5	,	,	PUNCT
fbem-9504	9	6	elderly	elderly	ADJ
fbem-9504	9	7	care	care	NOUN
fbem-9504	9	8	service	service	NOUN
fbem-9504	9	9	system	system	NOUN
fbem-9504	9	10	,	,	PUNCT
fbem-9504	9	11	fiscal	fiscal	ADJ
fbem-9504	9	12	policy	policy	NOUN
fbem-9504	9	13	.	.	PUNCT
fbem-9504	10	1	1	1	X
fbem-9504	10	2	.	.	X
fbem-9504	10	3	analysis	analysis	NOUN
fbem-9504	10	4	of	of	ADP
fbem-9504	10	5	the	the	DET
fbem-9504	10	6	current	current	ADJ
fbem-9504	10	7	situation	situation	NOUN
fbem-9504	10	8	of	of	ADP
fbem-9504	10	9	fiscal	fiscal	ADJ
fbem-9504	10	10	policy	policy	NOUN
fbem-9504	10	11	for	for	ADP
fbem-9504	10	12	promoting	promote	VERB
fbem-9504	10	13	the	the	DET
fbem-9504	10	14	development	development	NOUN
fbem-9504	10	15	of	of	ADP
fbem-9504	10	16	elderly	elderly	ADJ
fbem-9504	10	17	service	service	NOUN
fbem-9504	10	18	system	system	NOUN
fbem-9504	10	19	1.1	1.1	NUM
fbem-9504	10	20	.	.	PUNCT
fbem-9504	11	1	the	the	DET
fbem-9504	11	2	development	development	NOUN
fbem-9504	11	3	history	history	NOUN
fbem-9504	11	4	of	of	ADP
fbem-9504	11	5	fiscal	fiscal	ADJ
fbem-9504	11	6	policy	policy	NOUN
fbem-9504	11	7	for	for	ADP
fbem-9504	11	8	the	the	DET
fbem-9504	11	9	elderly	elderly	ADJ
fbem-9504	11	10	service	service	NOUN
fbem-9504	11	11	system	system	NOUN
fbem-9504	11	12	with	with	ADP
fbem-9504	11	13	the	the	DET
fbem-9504	11	14	accelerating	accelerate	VERB
fbem-9504	11	15	process	process	NOUN
fbem-9504	11	16	of	of	ADP
fbem-9504	11	17	population	population	NOUN
fbem-9504	11	18	aging	aging	NOUN
fbem-9504	11	19	,	,	PUNCT
fbem-9504	11	20	the	the	DET
fbem-9504	11	21	government	government	NOUN
fbem-9504	11	22	has	have	AUX
fbem-9504	11	23	attached	attach	VERB
fbem-9504	11	24	great	great	ADJ
fbem-9504	11	25	importance	importance	NOUN
fbem-9504	11	26	to	to	ADP
fbem-9504	11	27	the	the	DET
fbem-9504	11	28	construction	construction	NOUN
fbem-9504	11	29	process	process	NOUN
fbem-9504	11	30	of	of	ADP
fbem-9504	11	31	china	china	PROPN
fbem-9504	11	32	's	's	PART
fbem-9504	11	33	elderly	elderly	ADJ
fbem-9504	11	34	service	service	NOUN
fbem-9504	11	35	system	system	NOUN
fbem-9504	11	36	and	and	CCONJ
fbem-9504	11	37	the	the	DET
fbem-9504	11	38	elderly	elderly	ADJ
fbem-9504	11	39	's	's	PART
fbem-9504	11	40	pension	pension	NOUN
fbem-9504	11	41	problem	problem	NOUN
fbem-9504	11	42	.	.	PUNCT
fbem-9504	12	1	in	in	ADP
fbem-9504	12	2	1996	1996	NUM
fbem-9504	12	3	,	,	PUNCT
fbem-9504	12	4	the	the	DET
fbem-9504	12	5	law	law	NOUN
fbem-9504	12	6	of	of	ADP
fbem-9504	12	7	the	the	DET
fbem-9504	12	8	people	people	NOUN
fbem-9504	12	9	's	's	PART
fbem-9504	12	10	republic	republic	NOUN
fbem-9504	12	11	of	of	ADP
fbem-9504	12	12	china	china	PROPN
fbem-9504	12	13	on	on	ADP
fbem-9504	12	14	the	the	DET
fbem-9504	12	15	protection	protection	NOUN
fbem-9504	12	16	of	of	ADP
fbem-9504	12	17	the	the	DET
fbem-9504	12	18	rights	right	NOUN
fbem-9504	12	19	and	and	CCONJ
fbem-9504	12	20	interests	interest	NOUN
fbem-9504	12	21	of	of	ADP
fbem-9504	12	22	the	the	DET
fbem-9504	12	23	elderly	elderly	ADJ
fbem-9504	12	24	was	be	AUX
fbem-9504	12	25	adopted	adopt	VERB
fbem-9504	12	26	to	to	PART
fbem-9504	12	27	protect	protect	VERB
fbem-9504	12	28	the	the	DET
fbem-9504	12	29	legitimate	legitimate	ADJ
fbem-9504	12	30	rights	right	NOUN
fbem-9504	12	31	and	and	CCONJ
fbem-9504	12	32	interests	interest	NOUN
fbem-9504	12	33	of	of	ADP
fbem-9504	12	34	the	the	DET
fbem-9504	12	35	elderly	elderly	ADJ
fbem-9504	12	36	from	from	ADP
fbem-9504	12	37	the	the	DET
fbem-9504	12	38	legal	legal	ADJ
fbem-9504	12	39	level	level	NOUN
fbem-9504	12	40	.	.	PUNCT
fbem-9504	13	1	the	the	DET
fbem-9504	13	2	dramatic	dramatic	ADJ
fbem-9504	13	3	increase	increase	NOUN
fbem-9504	13	4	in	in	ADP
fbem-9504	13	5	the	the	DET
fbem-9504	13	6	number	number	NOUN
fbem-9504	13	7	of	of	ADP
fbem-9504	13	8	elderly	elderly	ADJ
fbem-9504	13	9	people	people	NOUN
fbem-9504	13	10	requires	require	VERB
fbem-9504	13	11	the	the	DET
fbem-9504	13	12	establishment	establishment	NOUN
fbem-9504	13	13	of	of	ADP
fbem-9504	13	14	a	a	DET
fbem-9504	13	15	matching	matching	ADJ
fbem-9504	13	16	elderly	elderly	ADJ
fbem-9504	13	17	service	service	NOUN
fbem-9504	13	18	system	system	NOUN
fbem-9504	13	19	,	,	PUNCT
fbem-9504	13	20	and	and	CCONJ
fbem-9504	13	21	fiscal	fiscal	ADJ
fbem-9504	13	22	policy	policy	NOUN
fbem-9504	13	23	,	,	PUNCT
fbem-9504	13	24	as	as	ADP
fbem-9504	13	25	an	an	DET
fbem-9504	13	26	important	important	ADJ
fbem-9504	13	27	tool	tool	NOUN
fbem-9504	13	28	to	to	PART
fbem-9504	13	29	promote	promote	VERB
fbem-9504	13	30	the	the	DET
fbem-9504	13	31	development	development	NOUN
fbem-9504	13	32	of	of	ADP
fbem-9504	13	33	the	the	DET
fbem-9504	13	34	elderly	elderly	ADJ
fbem-9504	13	35	service	service	NOUN
fbem-9504	13	36	system	system	NOUN
fbem-9504	13	37	,	,	PUNCT
fbem-9504	13	38	has	have	AUX
fbem-9504	13	39	been	be	AUX
fbem-9504	13	40	gradually	gradually	ADV
fbem-9504	13	41	attached	attach	VERB
fbem-9504	13	42	to	to	ADP
fbem-9504	13	43	it	it	PRON
fbem-9504	13	44	.	.	PUNCT
fbem-9504	14	1	overall	overall	ADV
fbem-9504	14	2	,	,	PUNCT
fbem-9504	14	3	it	it	PRON
fbem-9504	14	4	seems	seem	VERB
fbem-9504	14	5	that	that	SCONJ
fbem-9504	14	6	the	the	DET
fbem-9504	14	7	development	development	NOUN
fbem-9504	14	8	of	of	ADP
fbem-9504	14	9	fiscal	fiscal	ADJ
fbem-9504	14	10	policy	policy	NOUN
fbem-9504	14	11	for	for	ADP
fbem-9504	14	12	the	the	DET
fbem-9504	14	13	elderly	elderly	ADJ
fbem-9504	14	14	service	service	NOUN
fbem-9504	14	15	system	system	NOUN
fbem-9504	14	16	in	in	ADP
fbem-9504	14	17	china	china	PROPN
fbem-9504	14	18	can	can	AUX
fbem-9504	14	19	be	be	AUX
fbem-9504	14	20	divided	divide	VERB
fbem-9504	14	21	into	into	ADP
fbem-9504	14	22	three	three	NUM
fbem-9504	14	23	stages	stage	NOUN
fbem-9504	14	24	:	:	PUNCT
fbem-9504	14	25	1.1.1	1.1.1	X
fbem-9504	14	26	.	.	PUNCT
fbem-9504	14	27	initial	initial	ADJ
fbem-9504	14	28	exploration	exploration	NOUN
fbem-9504	14	29	stage	stage	NOUN
fbem-9504	14	30	from	from	ADP
fbem-9504	14	31	2000	2000	NUM
fbem-9504	14	32	to	to	ADP
fbem-9504	14	33	2010	2010	NUM
fbem-9504	14	34	in	in	ADP
fbem-9504	14	35	2000	2000	NUM
fbem-9504	14	36	,	,	PUNCT
fbem-9504	14	37	china	china	PROPN
fbem-9504	14	38	officially	officially	ADV
fbem-9504	14	39	entered	enter	VERB
fbem-9504	14	40	the	the	DET
fbem-9504	14	41	aging	age	VERB
fbem-9504	14	42	society	society	NOUN
fbem-9504	14	43	,	,	PUNCT
fbem-9504	14	44	and	and	CCONJ
fbem-9504	14	45	the	the	DET
fbem-9504	14	46	problems	problem	NOUN
fbem-9504	14	47	of	of	ADP
fbem-9504	14	48	old	old	ADJ
fbem-9504	14	49	-	-	PUNCT
fbem-9504	14	50	age	age	NOUN
fbem-9504	14	51	care	care	NOUN
fbem-9504	14	52	in	in	ADP
fbem-9504	14	53	the	the	DET
fbem-9504	14	54	society	society	NOUN
fbem-9504	14	55	were	be	AUX
fbem-9504	14	56	revealed	reveal	VERB
fbem-9504	14	57	continuously	continuously	ADV
fbem-9504	14	58	.	.	PUNCT
fbem-9504	15	1	it	it	PRON
fbem-9504	15	2	was	be	AUX
fbem-9504	15	3	difficult	difficult	ADJ
fbem-9504	15	4	to	to	PART
fbem-9504	15	5	meet	meet	VERB
fbem-9504	15	6	the	the	DET
fbem-9504	15	7	requirements	requirement	NOUN
fbem-9504	15	8	of	of	ADP
fbem-9504	15	9	oldage	oldage	NOUN
fbem-9504	15	10	care	care	NOUN
fbem-9504	15	11	services	service	NOUN
fbem-9504	15	12	for	for	ADP
fbem-9504	15	13	the	the	DET
fbem-9504	15	14	elderly	elderly	ADJ
fbem-9504	15	15	only	only	ADV
fbem-9504	15	16	by	by	ADP
fbem-9504	15	17	the	the	DET
fbem-9504	15	18	government	government	NOUN
fbem-9504	15	19	itself	itself	PRON
fbem-9504	15	20	,	,	PUNCT
fbem-9504	15	21	and	and	CCONJ
fbem-9504	15	22	more	more	ADV
fbem-9504	15	23	private	private	ADJ
fbem-9504	15	24	old	old	ADJ
fbem-9504	15	25	-	-	PUNCT
fbem-9504	15	26	age	age	NOUN
fbem-9504	15	27	care	care	NOUN
fbem-9504	15	28	service	service	NOUN
fbem-9504	15	29	institutions	institution	NOUN
fbem-9504	15	30	were	be	AUX
fbem-9504	15	31	needed	need	VERB
fbem-9504	15	32	to	to	PART
fbem-9504	15	33	actively	actively	ADV
fbem-9504	15	34	participate	participate	VERB
fbem-9504	15	35	.	.	PUNCT
fbem-9504	16	1	in	in	ADP
fbem-9504	16	2	2000	2000	NUM
fbem-9504	16	3	,	,	PUNCT
fbem-9504	16	4	the	the	DET
fbem-9504	16	5	central	central	ADJ
fbem-9504	16	6	committee	committee	NOUN
fbem-9504	16	7	of	of	ADP
fbem-9504	16	8	the	the	DET
fbem-9504	16	9	communist	communist	PROPN
fbem-9504	16	10	party	party	PROPN
fbem-9504	16	11	of	of	ADP
fbem-9504	16	12	china	china	PROPN
fbem-9504	16	13	and	and	CCONJ
fbem-9504	16	14	the	the	DET
fbem-9504	16	15	state	state	PROPN
fbem-9504	16	16	council	council	PROPN
fbem-9504	16	17	formulated	formulate	VERB
fbem-9504	16	18	the	the	DET
fbem-9504	16	19	"	"	PUNCT
fbem-9504	16	20	decision	decision	NOUN
fbem-9504	16	21	on	on	ADP
fbem-9504	16	22	strengthening	strengthen	VERB
fbem-9504	16	23	the	the	DET
fbem-9504	16	24	work	work	NOUN
fbem-9504	16	25	of	of	ADP
fbem-9504	16	26	the	the	DET
fbem-9504	16	27	elderly	elderly	ADJ
fbem-9504	16	28	"	"	PUNCT
fbem-9504	16	29	,	,	PUNCT
fbem-9504	16	30	which	which	PRON
fbem-9504	16	31	proposed	propose	VERB
fbem-9504	16	32	to	to	PART
fbem-9504	16	33	"	"	PUNCT
fbem-9504	16	34	to	to	PART
fbem-9504	16	35	establish	establish	VERB
fbem-9504	16	36	an	an	DET
fbem-9504	16	37	elderly	elderly	ADJ
fbem-9504	16	38	care	care	NOUN
fbem-9504	16	39	mechanism	mechanism	NOUN
fbem-9504	16	40	based	base	VERB
fbem-9504	16	41	on	on	ADP
fbem-9504	16	42	family	family	NOUN
fbem-9504	16	43	elderly	elderly	ADJ
fbem-9504	16	44	care	care	NOUN
fbem-9504	16	45	,	,	PUNCT
fbem-9504	16	46	community	community	NOUN
fbem-9504	16	47	services	service	NOUN
fbem-9504	16	48	and	and	CCONJ
fbem-9504	16	49	social	social	ADJ
fbem-9504	16	50	elderly	elderly	ADJ
fbem-9504	16	51	care	care	NOUN
fbem-9504	16	52	"	"	PUNCT
fbem-9504	16	53	.	.	PUNCT
fbem-9504	17	1	in	in	ADP
fbem-9504	17	2	the	the	DET
fbem-9504	17	3	same	same	ADJ
fbem-9504	17	4	year	year	NOUN
fbem-9504	17	5	,	,	PUNCT
fbem-9504	17	6	the	the	DET
fbem-9504	17	7	state	state	NOUN
fbem-9504	17	8	council	council	PROPN
fbem-9504	17	9	also	also	ADV
fbem-9504	17	10	issued	issue	VERB
fbem-9504	17	11	"	"	PUNCT
fbem-9504	17	12	opinions	opinion	NOUN
fbem-9504	17	13	on	on	ADP
fbem-9504	17	14	socialization	socialization	NOUN
fbem-9504	17	15	of	of	ADP
fbem-9504	17	16	social	social	ADJ
fbem-9504	17	17	welfare	welfare	NOUN
fbem-9504	17	18	"	"	PUNCT
fbem-9504	17	19	,	,	PUNCT
fbem-9504	17	20	which	which	PRON
fbem-9504	17	21	is	be	AUX
fbem-9504	17	22	the	the	DET
fbem-9504	17	23	first	first	ADJ
fbem-9504	17	24	time	time	NOUN
fbem-9504	17	25	that	that	SCONJ
fbem-9504	17	26	the	the	DET
fbem-9504	17	27	old	old	ADJ
fbem-9504	17	28	-	-	PUNCT
fbem-9504	17	29	age	age	NOUN
fbem-9504	17	30	service	service	NOUN
fbem-9504	17	31	system	system	NOUN
fbem-9504	17	32	is	be	AUX
fbem-9504	17	33	mentioned	mention	VERB
fbem-9504	17	34	to	to	ADP
fbem-9504	17	35	the	the	DET
fbem-9504	17	36	national	national	ADJ
fbem-9504	17	37	strategic	strategic	ADJ
fbem-9504	17	38	level	level	NOUN
fbem-9504	17	39	and	and	CCONJ
fbem-9504	17	40	marks	mark	NOUN
fbem-9504	17	41	that	that	PRON
fbem-9504	17	42	china	china	PROPN
fbem-9504	17	43	starts	start	VERB
fbem-9504	17	44	to	to	PART
fbem-9504	17	45	establish	establish	VERB
fbem-9504	17	46	a	a	DET
fbem-9504	17	47	socialized	socialized	ADJ
fbem-9504	17	48	old	old	ADJ
fbem-9504	17	49	-	-	PUNCT
fbem-9504	17	50	age	age	NOUN
fbem-9504	17	51	service	service	NOUN
fbem-9504	17	52	system	system	NOUN
fbem-9504	17	53	.	.	PUNCT
fbem-9504	18	1	1.1.2	1.1.2	X
fbem-9504	18	2	.	.	NUM
fbem-9504	18	3	accelerated	accelerate	VERB
fbem-9504	18	4	development	development	NOUN
fbem-9504	18	5	stage	stage	NOUN
fbem-9504	18	6	from	from	ADP
fbem-9504	18	7	2010	2010	NUM
fbem-9504	18	8	to	to	ADP
fbem-9504	18	9	2015	2015	NUM
fbem-9504	18	10	before	before	ADP
fbem-9504	18	11	2010	2010	NUM
fbem-9504	18	12	,	,	PUNCT
fbem-9504	18	13	while	while	SCONJ
fbem-9504	18	14	the	the	DET
fbem-9504	18	15	government	government	NOUN
fbem-9504	18	16	was	be	AUX
fbem-9504	18	17	building	build	VERB
fbem-9504	18	18	senior	senior	ADJ
fbem-9504	18	19	care	care	NOUN
fbem-9504	18	20	institutions	institution	NOUN
fbem-9504	18	21	nationwide	nationwide	ADV
fbem-9504	18	22	,	,	PUNCT
fbem-9504	18	23	it	it	PRON
fbem-9504	18	24	was	be	AUX
fbem-9504	18	25	also	also	ADV
fbem-9504	18	26	continuously	continuously	ADV
fbem-9504	18	27	adjusting	adjust	VERB
fbem-9504	18	28	and	and	CCONJ
fbem-9504	18	29	improving	improve	VERB
fbem-9504	18	30	the	the	DET
fbem-9504	18	31	senior	senior	ADJ
fbem-9504	18	32	care	care	NOUN
fbem-9504	18	33	service	service	NOUN
fbem-9504	18	34	system	system	NOUN
fbem-9504	18	35	according	accord	VERB
fbem-9504	18	36	to	to	ADP
fbem-9504	18	37	china	china	PROPN
fbem-9504	18	38	's	's	PART
fbem-9504	18	39	national	national	ADJ
fbem-9504	18	40	conditions	condition	NOUN
fbem-9504	18	41	.	.	PUNCT
fbem-9504	19	1	and	and	CCONJ
fbem-9504	19	2	from	from	ADP
fbem-9504	19	3	20132020	20132020	NUM
fbem-9504	19	4	,	,	PUNCT
fbem-9504	19	5	china	china	PROPN
fbem-9504	19	6	introduced	introduce	VERB
fbem-9504	19	7	a	a	DET
fbem-9504	19	8	series	series	NOUN
fbem-9504	19	9	of	of	ADP
fbem-9504	19	10	fiscal	fiscal	ADJ
fbem-9504	19	11	policies	policy	NOUN
fbem-9504	19	12	to	to	PART
fbem-9504	19	13	promote	promote	VERB
fbem-9504	19	14	the	the	DET
fbem-9504	19	15	construction	construction	NOUN
fbem-9504	19	16	of	of	ADP
fbem-9504	19	17	the	the	DET
fbem-9504	19	18	elderly	elderly	ADJ
fbem-9504	19	19	service	service	NOUN
fbem-9504	19	20	system	system	NOUN
fbem-9504	19	21	,	,	PUNCT
fbem-9504	19	22	and	and	CCONJ
fbem-9504	19	23	the	the	DET
fbem-9504	19	24	financial	financial	ADJ
fbem-9504	19	25	investment	investment	NOUN
fbem-9504	19	26	has	have	AUX
fbem-9504	19	27	been	be	AUX
fbem-9504	19	28	increasing	increase	VERB
fbem-9504	19	29	,	,	PUNCT
fbem-9504	19	30	which	which	PRON
fbem-9504	19	31	is	be	AUX
fbem-9504	19	32	mainly	mainly	ADV
fbem-9504	19	33	used	use	VERB
fbem-9504	19	34	for	for	ADP
fbem-9504	19	35	the	the	DET
fbem-9504	19	36	construction	construction	NOUN
fbem-9504	19	37	of	of	ADP
fbem-9504	19	38	supporting	support	VERB
fbem-9504	19	39	infrastructure	infrastructure	NOUN
fbem-9504	19	40	and	and	CCONJ
fbem-9504	19	41	the	the	DET
fbem-9504	19	42	training	training	NOUN
fbem-9504	19	43	of	of	ADP
fbem-9504	19	44	personnel	personnel	NOUN
fbem-9504	19	45	providing	provide	VERB
fbem-9504	19	46	elderly	elderly	ADJ
fbem-9504	19	47	services	service	NOUN
fbem-9504	19	48	.	.	PUNCT
fbem-9504	20	1	at	at	ADP
fbem-9504	20	2	the	the	DET
fbem-9504	20	3	same	same	ADJ
fbem-9504	20	4	time	time	NOUN
fbem-9504	20	5	,	,	PUNCT
fbem-9504	20	6	the	the	DET
fbem-9504	20	7	role	role	NOUN
fbem-9504	20	8	of	of	ADP
fbem-9504	20	9	financial	financial	ADJ
fbem-9504	20	10	subsidies	subsidy	NOUN
fbem-9504	20	11	,	,	PUNCT
fbem-9504	20	12	tax	tax	NOUN
fbem-9504	20	13	incentives	incentive	NOUN
fbem-9504	20	14	,	,	PUNCT
fbem-9504	20	15	and	and	CCONJ
fbem-9504	20	16	government	government	NOUN
fbem-9504	20	17	purchase	purchase	NOUN
fbem-9504	20	18	policies	policy	NOUN
fbem-9504	20	19	are	be	AUX
fbem-9504	20	20	being	be	AUX
fbem-9504	20	21	developed	develop	VERB
fbem-9504	20	22	and	and	CCONJ
fbem-9504	20	23	improved	improve	VERB
fbem-9504	20	24	to	to	PART
fbem-9504	20	25	attract	attract	VERB
fbem-9504	20	26	foreign	foreign	ADJ
fbem-9504	20	27	investment	investment	NOUN
fbem-9504	20	28	and	and	CCONJ
fbem-9504	20	29	private	private	ADJ
fbem-9504	20	30	assets	asset	NOUN
fbem-9504	20	31	for	for	ADP
fbem-9504	20	32	investment	investment	NOUN
fbem-9504	20	33	in	in	ADP
fbem-9504	20	34	the	the	DET
fbem-9504	20	35	construction	construction	NOUN
fbem-9504	20	36	of	of	ADP
fbem-9504	20	37	the	the	DET
fbem-9504	20	38	elderly	elderly	ADJ
fbem-9504	20	39	service	service	NOUN
fbem-9504	20	40	system	system	NOUN
fbem-9504	20	41	.	.	PUNCT
fbem-9504	21	1	in	in	ADP
fbem-9504	21	2	short	short	ADJ
fbem-9504	21	3	,	,	PUNCT
fbem-9504	21	4	the	the	DET
fbem-9504	21	5	government	government	NOUN
fbem-9504	21	6	gradually	gradually	ADV
fbem-9504	21	7	pays	pay	VERB
fbem-9504	21	8	attention	attention	NOUN
fbem-9504	21	9	to	to	ADP
fbem-9504	21	10	the	the	DET
fbem-9504	21	11	fiscal	fiscal	ADJ
fbem-9504	21	12	policy	policy	NOUN
fbem-9504	21	13	in	in	ADP
fbem-9504	21	14	this	this	DET
fbem-9504	21	15	stage	stage	NOUN
fbem-9504	21	16	,	,	PUNCT
fbem-9504	21	17	and	and	CCONJ
fbem-9504	21	18	continues	continue	VERB
fbem-9504	21	19	to	to	PART
fbem-9504	21	20	accelerate	accelerate	VERB
fbem-9504	21	21	the	the	DET
fbem-9504	21	22	construction	construction	NOUN
fbem-9504	21	23	of	of	ADP
fbem-9504	21	24	the	the	DET
fbem-9504	21	25	elderly	elderly	ADJ
fbem-9504	21	26	service	service	NOUN
fbem-9504	21	27	system	system	NOUN
fbem-9504	21	28	with	with	ADP
fbem-9504	21	29	the	the	DET
fbem-9504	21	30	help	help	NOUN
fbem-9504	21	31	of	of	ADP
fbem-9504	21	32	the	the	DET
fbem-9504	21	33	government	government	NOUN
fbem-9504	21	34	's	's	PART
fbem-9504	21	35	financial	financial	ADJ
fbem-9504	21	36	investment	investment	NOUN
fbem-9504	21	37	.	.	PUNCT
fbem-9504	22	1	1.1.3	1.1.3	X
fbem-9504	22	2	.	.	PUNCT
fbem-9504	22	3	adjustment	adjustment	NOUN
fbem-9504	22	4	and	and	CCONJ
fbem-9504	22	5	improvement	improvement	NOUN
fbem-9504	22	6	stage	stage	NOUN
fbem-9504	22	7	from	from	ADP
fbem-9504	22	8	2016	2016	NUM
fbem-9504	22	9	to	to	ADP
fbem-9504	22	10	the	the	DET
fbem-9504	22	11	present	present	NOUN
fbem-9504	22	12	with	with	ADP
fbem-9504	22	13	the	the	DET
fbem-9504	22	14	economic	economic	ADJ
fbem-9504	22	15	development	development	NOUN
fbem-9504	22	16	and	and	CCONJ
fbem-9504	22	17	social	social	ADJ
fbem-9504	22	18	changes	change	NOUN
fbem-9504	22	19	,	,	PUNCT
fbem-9504	22	20	china	china	PROPN
fbem-9504	22	21	's	's	PART
fbem-9504	22	22	elderly	elderly	ADJ
fbem-9504	22	23	service	service	NOUN
fbem-9504	22	24	system	system	NOUN
fbem-9504	22	25	is	be	AUX
fbem-9504	22	26	still	still	ADV
fbem-9504	22	27	being	be	AUX
fbem-9504	22	28	further	far	ADV
fbem-9504	22	29	optimized	optimize	VERB
fbem-9504	22	30	and	and	CCONJ
fbem-9504	22	31	adjusted	adjust	VERB
fbem-9504	22	32	.	.	PUNCT
fbem-9504	23	1	in	in	ADP
fbem-9504	23	2	2017	2017	NUM
fbem-9504	23	3	,	,	PUNCT
fbem-9504	23	4	the	the	DET
fbem-9504	23	5	state	state	NOUN
fbem-9504	23	6	issued	issue	VERB
fbem-9504	23	7	the	the	DET
fbem-9504	23	8	notice	notice	NOUN
fbem-9504	23	9	of	of	ADP
fbem-9504	23	10	"	"	PUNCT
fbem-9504	23	11	implementation	implementation	NOUN
fbem-9504	23	12	measures	measure	NOUN
fbem-9504	23	13	of	of	ADP
fbem-9504	23	14	central	central	ADJ
fbem-9504	23	15	subsidy	subsidy	NOUN
fbem-9504	23	16	incentive	incentive	NOUN
fbem-9504	23	17	support	support	NOUN
fbem-9504	23	18	for	for	ADP
fbem-9504	23	19	the	the	DET
fbem-9504	23	20	construction	construction	NOUN
fbem-9504	23	21	of	of	ADP
fbem-9504	23	22	the	the	DET
fbem-9504	23	23	elderly	elderly	ADJ
fbem-9504	23	24	service	service	NOUN
fbem-9504	23	25	system	system	NOUN
fbem-9504	23	26	"	"	PUNCT
fbem-9504	23	27	,	,	PUNCT
fbem-9504	23	28	emphasizing	emphasize	VERB
fbem-9504	23	29	the	the	DET
fbem-9504	23	30	important	important	ADJ
fbem-9504	23	31	status	status	NOUN
fbem-9504	23	32	of	of	ADP
fbem-9504	23	33	the	the	DET
fbem-9504	23	34	construction	construction	NOUN
fbem-9504	23	35	of	of	ADP
fbem-9504	23	36	the	the	DET
fbem-9504	23	37	elderly	elderly	ADJ
fbem-9504	23	38	service	service	NOUN
fbem-9504	23	39	system	system	NOUN
fbem-9504	23	40	.	.	PUNCT
fbem-9504	24	1	subsequently	subsequently	ADV
fbem-9504	24	2	,	,	PUNCT
fbem-9504	24	3	the	the	DET
fbem-9504	24	4	state	state	PROPN
fbem-9504	24	5	council	council	PROPN
fbem-9504	24	6	issued	issue	VERB
fbem-9504	24	7	a	a	DET
fbem-9504	24	8	notice	notice	NOUN
fbem-9504	24	9	on	on	ADP
fbem-9504	24	10	the	the	DET
fbem-9504	24	11	"	"	PUNCT
fbem-9504	24	12	14th	14th	ADJ
fbem-9504	24	13	five	five	NUM
fbem-9504	24	14	-	-	PUNCT
fbem-9504	24	15	year	year	NOUN
fbem-9504	24	16	plan	plan	NOUN
fbem-9504	24	17	for	for	ADP
fbem-9504	24	18	the	the	DET
fbem-9504	24	19	development	development	NOUN
fbem-9504	24	20	of	of	ADP
fbem-9504	24	21	the	the	DET
fbem-9504	24	22	national	national	ADJ
fbem-9504	24	23	aging	age	VERB
fbem-9504	24	24	career	career	NOUN
fbem-9504	24	25	and	and	CCONJ
fbem-9504	24	26	the	the	DET
fbem-9504	24	27	senior	senior	ADJ
fbem-9504	24	28	care	care	NOUN
fbem-9504	24	29	service	service	NOUN
fbem-9504	24	30	system	system	NOUN
fbem-9504	24	31	"	"	PUNCT
fbem-9504	24	32	to	to	PART
fbem-9504	24	33	promote	promote	VERB
fbem-9504	24	34	the	the	DET
fbem-9504	24	35	synergistic	synergistic	ADJ
fbem-9504	24	36	development	development	NOUN
fbem-9504	24	37	of	of	ADP
fbem-9504	24	38	the	the	DET
fbem-9504	24	39	elderly	elderly	ADJ
fbem-9504	24	40	career	career	NOUN
fbem-9504	24	41	and	and	CCONJ
fbem-9504	24	42	industry	industry	NOUN
fbem-9504	24	43	,	,	PUNCT
fbem-9504	24	44	build	build	VERB
fbem-9504	24	45	and	and	CCONJ
fbem-9504	24	46	improve	improve	VERB
fbem-9504	24	47	a	a	DET
fbem-9504	24	48	bottom	bottom	NOUN
fbem-9504	24	49	-	-	PUNCT
fbem-9504	24	50	up	up	NOUN
fbem-9504	24	51	,	,	PUNCT
fbem-9504	24	52	87	87	NUM
fbem-9504	24	53	inclusive	inclusive	ADJ
fbem-9504	24	54	and	and	CCONJ
fbem-9504	24	55	diversified	diversify	VERB
fbem-9504	24	56	senior	senior	ADJ
fbem-9504	24	57	care	care	NOUN
fbem-9504	24	58	service	service	NOUN
fbem-9504	24	59	system	system	NOUN
fbem-9504	24	60	,	,	PUNCT
fbem-9504	24	61	and	and	CCONJ
fbem-9504	24	62	meet	meet	VERB
fbem-9504	24	63	the	the	DET
fbem-9504	24	64	multi	multi	ADJ
fbem-9504	24	65	-	-	ADJ
fbem-9504	24	66	level	level	ADJ
fbem-9504	24	67	and	and	CCONJ
fbem-9504	24	68	high	high	ADJ
fbem-9504	24	69	-	-	PUNCT
fbem-9504	24	70	quality	quality	NOUN
fbem-9504	24	71	senior	senior	ADJ
fbem-9504	24	72	care	care	NOUN
fbem-9504	24	73	needs	need	NOUN
fbem-9504	24	74	of	of	ADP
fbem-9504	24	75	the	the	DET
fbem-9504	24	76	elderly	elderly	ADJ
fbem-9504	24	77	.	.	PUNCT
fbem-9504	25	1	in	in	ADP
fbem-9504	25	2	general	general	ADJ
fbem-9504	25	3	,	,	PUNCT
fbem-9504	25	4	the	the	DET
fbem-9504	25	5	fiscal	fiscal	ADJ
fbem-9504	25	6	policy	policy	NOUN
fbem-9504	25	7	application	application	NOUN
fbem-9504	25	8	at	at	ADP
fbem-9504	25	9	this	this	DET
fbem-9504	25	10	stage	stage	NOUN
fbem-9504	25	11	not	not	PART
fbem-9504	25	12	only	only	ADV
fbem-9504	25	13	focuses	focus	VERB
fbem-9504	25	14	on	on	ADP
fbem-9504	25	15	the	the	DET
fbem-9504	25	16	speed	speed	NOUN
fbem-9504	25	17	on	on	ADP
fbem-9504	25	18	the	the	DET
fbem-9504	25	19	construction	construction	NOUN
fbem-9504	25	20	of	of	ADP
fbem-9504	25	21	the	the	DET
fbem-9504	25	22	elderly	elderly	ADJ
fbem-9504	25	23	service	service	NOUN
fbem-9504	25	24	system	system	NOUN
fbem-9504	25	25	,	,	PUNCT
fbem-9504	25	26	but	but	CCONJ
fbem-9504	25	27	also	also	ADV
fbem-9504	25	28	focuses	focus	VERB
fbem-9504	25	29	on	on	ADP
fbem-9504	25	30	the	the	DET
fbem-9504	25	31	quality	quality	NOUN
fbem-9504	25	32	of	of	ADP
fbem-9504	25	33	the	the	DET
fbem-9504	25	34	construction	construction	NOUN
fbem-9504	25	35	of	of	ADP
fbem-9504	25	36	the	the	DET
fbem-9504	25	37	elderly	elderly	ADJ
fbem-9504	25	38	service	service	NOUN
fbem-9504	25	39	system	system	NOUN
fbem-9504	25	40	.	.	PUNCT
fbem-9504	26	1	1.2	1.2	NUM
fbem-9504	26	2	.	.	PUNCT
fbem-9504	26	3	achievements	achievement	NOUN
fbem-9504	26	4	in	in	ADP
fbem-9504	26	5	the	the	DET
fbem-9504	26	6	development	development	NOUN
fbem-9504	26	7	of	of	ADP
fbem-9504	26	8	the	the	DET
fbem-9504	26	9	elderly	elderly	ADJ
fbem-9504	26	10	service	service	NOUN
fbem-9504	26	11	system	system	NOUN
fbem-9504	26	12	1.2.1	1.2.1	NUM
fbem-9504	26	13	.	.	PUNCT
fbem-9504	27	1	continuous	continuous	ADJ
fbem-9504	27	2	development	development	NOUN
fbem-9504	27	3	of	of	ADP
fbem-9504	27	4	community	community	NOUN
fbem-9504	27	5	elderly	elderly	ADJ
fbem-9504	27	6	care	care	VERB
fbem-9504	27	7	the	the	DET
fbem-9504	27	8	construction	construction	NOUN
fbem-9504	27	9	of	of	ADP
fbem-9504	27	10	china	china	PROPN
fbem-9504	27	11	's	's	PART
fbem-9504	27	12	elderly	elderly	ADJ
fbem-9504	27	13	service	service	NOUN
fbem-9504	27	14	system	system	NOUN
fbem-9504	27	15	requires	require	VERB
fbem-9504	27	16	the	the	DET
fbem-9504	27	17	joint	joint	ADJ
fbem-9504	27	18	participation	participation	NOUN
fbem-9504	27	19	of	of	ADP
fbem-9504	27	20	the	the	DET
fbem-9504	27	21	government	government	NOUN
fbem-9504	27	22	,	,	PUNCT
fbem-9504	27	23	families	family	NOUN
fbem-9504	27	24	and	and	CCONJ
fbem-9504	27	25	communities	community	NOUN
fbem-9504	27	26	.	.	PUNCT
fbem-9504	28	1	from	from	ADP
fbem-9504	28	2	2010	2010	NUM
fbem-9504	28	3	to	to	ADP
fbem-9504	28	4	2019	2019	NUM
fbem-9504	28	5	,	,	PUNCT
fbem-9504	28	6	the	the	DET
fbem-9504	28	7	number	number	NOUN
fbem-9504	28	8	of	of	ADP
fbem-9504	28	9	community	community	NOUN
fbem-9504	28	10	service	service	NOUN
fbem-9504	28	11	institutions	institution	NOUN
fbem-9504	28	12	in	in	ADP
fbem-9504	28	13	china	china	PROPN
fbem-9504	28	14	has	have	AUX
fbem-9504	28	15	been	be	AUX
fbem-9504	28	16	increasing	increase	VERB
fbem-9504	28	17	,	,	PUNCT
fbem-9504	28	18	and	and	CCONJ
fbem-9504	28	19	as	as	ADP
fbem-9504	28	20	of	of	ADP
fbem-9504	28	21	2019	2019	NUM
fbem-9504	28	22	,	,	PUNCT
fbem-9504	28	23	the	the	DET
fbem-9504	28	24	number	number	NOUN
fbem-9504	28	25	of	of	ADP
fbem-9504	28	26	community	community	NOUN
fbem-9504	28	27	service	service	NOUN
fbem-9504	28	28	institutions	institution	NOUN
fbem-9504	28	29	in	in	ADP
fbem-9504	28	30	china	china	PROPN
fbem-9504	28	31	reached	reach	VERB
fbem-9504	28	32	more	more	ADJ
fbem-9504	28	33	than	than	ADP
fbem-9504	28	34	460,000.the	460,000.the	PRON
fbem-9504	28	35	development	development	NOUN
fbem-9504	28	36	of	of	ADP
fbem-9504	28	37	community	community	NOUN
fbem-9504	28	38	elderly	elderly	ADJ
fbem-9504	28	39	care	care	NOUN
fbem-9504	28	40	has	have	AUX
fbem-9504	28	41	been	be	AUX
fbem-9504	28	42	accelerating	accelerate	VERB
fbem-9504	28	43	,	,	PUNCT
fbem-9504	28	44	which	which	PRON
fbem-9504	28	45	can	can	AUX
fbem-9504	28	46	,	,	PUNCT
fbem-9504	28	47	on	on	ADP
fbem-9504	28	48	the	the	DET
fbem-9504	28	49	one	one	NUM
fbem-9504	28	50	hand	hand	NOUN
fbem-9504	28	51	,	,	PUNCT
fbem-9504	28	52	spread	spread	VERB
fbem-9504	28	53	the	the	DET
fbem-9504	28	54	burden	burden	NOUN
fbem-9504	28	55	of	of	ADP
fbem-9504	28	56	family	family	NOUN
fbem-9504	28	57	elderly	elderly	ADJ
fbem-9504	28	58	care	care	VERB
fbem-9504	28	59	to	to	ADP
fbem-9504	28	60	a	a	DET
fbem-9504	28	61	certain	certain	ADJ
fbem-9504	28	62	extent	extent	NOUN
fbem-9504	28	63	,	,	PUNCT
fbem-9504	28	64	while	while	SCONJ
fbem-9504	28	65	making	make	VERB
fbem-9504	28	66	up	up	ADP
fbem-9504	28	67	for	for	ADP
fbem-9504	28	68	the	the	DET
fbem-9504	28	69	shortage	shortage	NOUN
fbem-9504	28	70	of	of	ADP
fbem-9504	28	71	institutional	institutional	ADJ
fbem-9504	28	72	elderly	elderly	ADJ
fbem-9504	28	73	care	care	NOUN
fbem-9504	28	74	.	.	PUNCT
fbem-9504	29	1	on	on	ADP
fbem-9504	29	2	the	the	DET
fbem-9504	29	3	other	other	ADJ
fbem-9504	29	4	hand	hand	NOUN
fbem-9504	29	5	,	,	PUNCT
fbem-9504	29	6	community	community	NOUN
fbem-9504	29	7	elderly	elderly	ADJ
fbem-9504	29	8	care	care	NOUN
fbem-9504	29	9	services	service	NOUN
fbem-9504	29	10	can	can	AUX
fbem-9504	29	11	meet	meet	VERB
fbem-9504	29	12	the	the	DET
fbem-9504	29	13	special	special	ADJ
fbem-9504	29	14	needs	need	NOUN
fbem-9504	29	15	of	of	ADP
fbem-9504	29	16	the	the	DET
fbem-9504	29	17	elderly	elderly	ADJ
fbem-9504	29	18	in	in	ADP
fbem-9504	29	19	a	a	DET
fbem-9504	29	20	more	more	ADV
fbem-9504	29	21	targeted	targeted	ADJ
fbem-9504	29	22	and	and	CCONJ
fbem-9504	29	23	timely	timely	ADJ
fbem-9504	29	24	manner	manner	NOUN
fbem-9504	29	25	.	.	PUNCT
fbem-9504	30	1	1.2.2	1.2.2	X
fbem-9504	30	2	.	.	PUNCT
fbem-9504	31	1	the	the	DET
fbem-9504	31	2	number	number	NOUN
fbem-9504	31	3	of	of	ADP
fbem-9504	31	4	elderly	elderly	ADJ
fbem-9504	31	5	care	care	NOUN
fbem-9504	31	6	institutions	institution	NOUN
fbem-9504	31	7	is	be	AUX
fbem-9504	31	8	increasing	increase	VERB
fbem-9504	31	9	according	accord	VERB
fbem-9504	31	10	to	to	ADP
fbem-9504	31	11	the	the	DET
fbem-9504	31	12	results	result	NOUN
fbem-9504	31	13	of	of	ADP
fbem-9504	31	14	the	the	DET
fbem-9504	31	15	seventh	seventh	ADJ
fbem-9504	31	16	national	national	ADJ
fbem-9504	31	17	census	census	NOUN
fbem-9504	31	18	,	,	PUNCT
fbem-9504	31	19	there	there	PRON
fbem-9504	31	20	are	be	VERB
fbem-9504	31	21	264	264	NUM
fbem-9504	31	22	million	million	NUM
fbem-9504	31	23	people	people	NOUN
fbem-9504	31	24	aged	age	VERB
fbem-9504	31	25	60	60	NUM
fbem-9504	31	26	and	and	CCONJ
fbem-9504	31	27	above	above	ADV
fbem-9504	31	28	in	in	ADP
fbem-9504	31	29	china	china	PROPN
fbem-9504	31	30	,	,	PUNCT
fbem-9504	31	31	accounting	account	VERB
fbem-9504	31	32	for	for	ADP
fbem-9504	31	33	18.7	18.7	NUM
fbem-9504	31	34	%	%	NOUN
fbem-9504	31	35	of	of	ADP
fbem-9504	31	36	the	the	DET
fbem-9504	31	37	total	total	ADJ
fbem-9504	31	38	population	population	NOUN
fbem-9504	31	39	.	.	PUNCT
fbem-9504	32	1	compared	compare	VERB
fbem-9504	32	2	with	with	ADP
fbem-9504	32	3	the	the	DET
fbem-9504	32	4	sixth	sixth	ADJ
fbem-9504	32	5	national	national	ADJ
fbem-9504	32	6	census	census	NOUN
fbem-9504	32	7	in	in	ADP
fbem-9504	32	8	2010	2010	NUM
fbem-9504	32	9	,	,	PUNCT
fbem-9504	32	10	the	the	DET
fbem-9504	32	11	proportion	proportion	NOUN
fbem-9504	32	12	of	of	ADP
fbem-9504	32	13	people	people	NOUN
fbem-9504	32	14	aged	age	VERB
fbem-9504	32	15	60	60	NUM
fbem-9504	32	16	and	and	CCONJ
fbem-9504	32	17	above	above	ADV
fbem-9504	32	18	has	have	AUX
fbem-9504	32	19	increased	increase	VERB
fbem-9504	32	20	by	by	ADP
fbem-9504	32	21	5.44	5.44	NUM
fbem-9504	32	22	%	%	NOUN
fbem-9504	32	23	.	.	PUNCT
fbem-9504	33	1	with	with	ADP
fbem-9504	33	2	the	the	DET
fbem-9504	33	3	increasing	increase	VERB
fbem-9504	33	4	number	number	NOUN
fbem-9504	33	5	of	of	ADP
fbem-9504	33	6	people	people	NOUN
fbem-9504	33	7	over	over	ADP
fbem-9504	33	8	60	60	NUM
fbem-9504	33	9	years	year	NOUN
fbem-9504	33	10	old	old	ADJ
fbem-9504	33	11	in	in	ADP
fbem-9504	33	12	china	china	PROPN
fbem-9504	33	13	,	,	PUNCT
fbem-9504	33	14	the	the	DET
fbem-9504	33	15	issue	issue	NOUN
fbem-9504	33	16	of	of	ADP
fbem-9504	33	17	elderly	elderly	ADJ
fbem-9504	33	18	care	care	NOUN
fbem-9504	33	19	has	have	AUX
fbem-9504	33	20	become	become	VERB
fbem-9504	33	21	related	related	ADJ
fbem-9504	33	22	to	to	ADP
fbem-9504	33	23	the	the	DET
fbem-9504	33	24	sustainable	sustainable	ADJ
fbem-9504	33	25	development	development	NOUN
fbem-9504	33	26	of	of	ADP
fbem-9504	33	27	the	the	DET
fbem-9504	33	28	economy	economy	NOUN
fbem-9504	33	29	and	and	CCONJ
fbem-9504	33	30	the	the	DET
fbem-9504	33	31	stability	stability	NOUN
fbem-9504	33	32	of	of	ADP
fbem-9504	33	33	the	the	DET
fbem-9504	33	34	whole	whole	ADJ
fbem-9504	33	35	society	society	NOUN
fbem-9504	33	36	,	,	PUNCT
fbem-9504	33	37	and	and	CCONJ
fbem-9504	33	38	the	the	DET
fbem-9504	33	39	elderly	elderly	ADJ
fbem-9504	33	40	care	care	NOUN
fbem-9504	33	41	service	service	NOUN
fbem-9504	33	42	has	have	AUX
fbem-9504	33	43	gradually	gradually	ADV
fbem-9504	33	44	become	become	VERB
fbem-9504	33	45	a	a	DET
fbem-9504	33	46	"	"	PUNCT
fbem-9504	33	47	stabilizer	stabilizer	NOUN
fbem-9504	33	48	"	"	PUNCT
fbem-9504	33	49	to	to	PART
fbem-9504	33	50	promote	promote	VERB
fbem-9504	33	51	the	the	DET
fbem-9504	33	52	stable	stable	ADJ
fbem-9504	33	53	and	and	CCONJ
fbem-9504	33	54	harmonious	harmonious	ADJ
fbem-9504	33	55	development	development	NOUN
fbem-9504	33	56	of	of	ADP
fbem-9504	33	57	the	the	DET
fbem-9504	33	58	society	society	NOUN
fbem-9504	33	59	.	.	PUNCT
fbem-9504	34	1	the	the	DET
fbem-9504	34	2	number	number	NOUN
fbem-9504	34	3	of	of	ADP
fbem-9504	34	4	nursing	nursing	NOUN
fbem-9504	34	5	beds	bed	NOUN
fbem-9504	34	6	and	and	CCONJ
fbem-9504	34	7	nursing	nursing	NOUN
fbem-9504	34	8	institutions	institution	NOUN
fbem-9504	34	9	nationwide	nationwide	ADV
fbem-9504	34	10	is	be	AUX
fbem-9504	34	11	gradually	gradually	ADV
fbem-9504	34	12	increasing	increase	VERB
fbem-9504	34	13	,	,	PUNCT
fbem-9504	34	14	and	and	CCONJ
fbem-9504	34	15	by	by	ADP
fbem-9504	34	16	the	the	DET
fbem-9504	34	17	end	end	NOUN
fbem-9504	34	18	of	of	ADP
fbem-9504	34	19	2020	2020	NUM
fbem-9504	34	20	,	,	PUNCT
fbem-9504	34	21	the	the	DET
fbem-9504	34	22	number	number	NOUN
fbem-9504	34	23	of	of	ADP
fbem-9504	34	24	various	various	ADJ
fbem-9504	34	25	types	type	NOUN
fbem-9504	34	26	of	of	ADP
fbem-9504	34	27	nursing	nursing	NOUN
fbem-9504	34	28	beds	bed	NOUN
fbem-9504	34	29	reached	reach	VERB
fbem-9504	34	30	8.21	8.21	NUM
fbem-9504	34	31	million	million	NUM
fbem-9504	34	32	,	,	PUNCT
fbem-9504	34	33	and	and	CCONJ
fbem-9504	34	34	there	there	PRON
fbem-9504	34	35	are	be	VERB
fbem-9504	34	36	already	already	ADV
fbem-9504	34	37	329,000	329,000	NUM
fbem-9504	34	38	nursing	nursing	NOUN
fbem-9504	34	39	institutions	institution	NOUN
fbem-9504	34	40	nationwide	nationwide	ADJ
fbem-9504	34	41	.	.	PUNCT
fbem-9504	35	1	2	2	X
fbem-9504	35	2	.	.	NUM
fbem-9504	35	3	problems	problem	NOUN
fbem-9504	35	4	in	in	ADP
fbem-9504	35	5	the	the	DET
fbem-9504	35	6	fiscal	fiscal	ADJ
fbem-9504	35	7	policy	policy	NOUN
fbem-9504	35	8	of	of	ADP
fbem-9504	35	9	promoting	promote	VERB
fbem-9504	35	10	the	the	DET
fbem-9504	35	11	development	development	NOUN
fbem-9504	35	12	of	of	ADP
fbem-9504	35	13	elderly	elderly	ADJ
fbem-9504	35	14	service	service	NOUN
fbem-9504	35	15	system	system	NOUN
fbem-9504	35	16	china	china	PROPN
fbem-9504	35	17	's	's	PART
fbem-9504	35	18	elderly	elderly	ADJ
fbem-9504	35	19	service	service	NOUN
fbem-9504	35	20	system	system	NOUN
fbem-9504	35	21	has	have	AUX
fbem-9504	35	22	been	be	AUX
fbem-9504	35	23	improving	improve	VERB
fbem-9504	35	24	,	,	PUNCT
fbem-9504	35	25	and	and	CCONJ
fbem-9504	35	26	although	although	SCONJ
fbem-9504	35	27	it	it	PRON
fbem-9504	35	28	has	have	AUX
fbem-9504	35	29	made	make	VERB
fbem-9504	35	30	certain	certain	ADJ
fbem-9504	35	31	achievements	achievement	NOUN
fbem-9504	35	32	,	,	PUNCT
fbem-9504	35	33	there	there	PRON
fbem-9504	35	34	are	be	VERB
fbem-9504	35	35	still	still	ADV
fbem-9504	35	36	many	many	ADJ
fbem-9504	35	37	shortcomings	shortcoming	NOUN
fbem-9504	35	38	compared	compare	VERB
fbem-9504	35	39	with	with	ADP
fbem-9504	35	40	other	other	ADJ
fbem-9504	35	41	countries	country	NOUN
fbem-9504	35	42	.	.	PUNCT
fbem-9504	36	1	fiscal	fiscal	ADJ
fbem-9504	36	2	policy	policy	NOUN
fbem-9504	36	3	,	,	PUNCT
fbem-9504	36	4	as	as	ADP
fbem-9504	36	5	an	an	DET
fbem-9504	36	6	important	important	ADJ
fbem-9504	36	7	tool	tool	NOUN
fbem-9504	36	8	reflecting	reflect	VERB
fbem-9504	36	9	the	the	DET
fbem-9504	36	10	state	state	NOUN
fbem-9504	36	11	's	's	PART
fbem-9504	36	12	support	support	NOUN
fbem-9504	36	13	for	for	ADP
fbem-9504	36	14	the	the	DET
fbem-9504	36	15	elderly	elderly	ADJ
fbem-9504	36	16	service	service	NOUN
fbem-9504	36	17	system	system	NOUN
fbem-9504	36	18	,	,	PUNCT
fbem-9504	36	19	plays	play	VERB
fbem-9504	36	20	an	an	DET
fbem-9504	36	21	important	important	ADJ
fbem-9504	36	22	supporting	support	VERB
fbem-9504	36	23	role	role	NOUN
fbem-9504	36	24	in	in	ADP
fbem-9504	36	25	promoting	promote	VERB
fbem-9504	36	26	the	the	DET
fbem-9504	36	27	development	development	NOUN
fbem-9504	36	28	of	of	ADP
fbem-9504	36	29	the	the	DET
fbem-9504	36	30	elderly	elderly	ADJ
fbem-9504	36	31	service	service	NOUN
fbem-9504	36	32	system	system	NOUN
fbem-9504	36	33	.	.	PUNCT
fbem-9504	37	1	the	the	DET
fbem-9504	37	2	following	follow	VERB
fbem-9504	37	3	will	will	AUX
fbem-9504	37	4	discuss	discuss	VERB
fbem-9504	37	5	the	the	DET
fbem-9504	37	6	current	current	ADJ
fbem-9504	37	7	problems	problem	NOUN
fbem-9504	37	8	of	of	ADP
fbem-9504	37	9	the	the	DET
fbem-9504	37	10	fiscal	fiscal	ADJ
fbem-9504	37	11	policy	policy	NOUN
fbem-9504	37	12	for	for	ADP
fbem-9504	37	13	promoting	promote	VERB
fbem-9504	37	14	the	the	DET
fbem-9504	37	15	development	development	NOUN
fbem-9504	37	16	of	of	ADP
fbem-9504	37	17	the	the	DET
fbem-9504	37	18	elderly	elderly	ADJ
fbem-9504	37	19	service	service	NOUN
fbem-9504	37	20	system	system	NOUN
fbem-9504	37	21	in	in	ADP
fbem-9504	37	22	the	the	DET
fbem-9504	37	23	light	light	NOUN
fbem-9504	37	24	of	of	ADP
fbem-9504	37	25	the	the	DET
fbem-9504	37	26	current	current	ADJ
fbem-9504	37	27	situation	situation	NOUN
fbem-9504	37	28	.	.	PUNCT
fbem-9504	38	1	2.1	2.1	NUM
fbem-9504	38	2	.	.	PUNCT
fbem-9504	38	3	low	low	ADJ
fbem-9504	38	4	proportion	proportion	NOUN
fbem-9504	38	5	of	of	ADP
fbem-9504	38	6	fiscal	fiscal	ADJ
fbem-9504	38	7	expenditure	expenditure	NOUN
fbem-9504	38	8	on	on	ADP
fbem-9504	38	9	senior	senior	ADJ
fbem-9504	38	10	care	care	NOUN
fbem-9504	38	11	services	service	NOUN
fbem-9504	38	12	due	due	ADP
fbem-9504	38	13	to	to	ADP
fbem-9504	38	14	the	the	DET
fbem-9504	38	15	accelerating	accelerate	VERB
fbem-9504	38	16	process	process	NOUN
fbem-9504	38	17	of	of	ADP
fbem-9504	38	18	population	population	NOUN
fbem-9504	38	19	aging	age	VERB
fbem-9504	38	20	in	in	ADP
fbem-9504	38	21	society	society	NOUN
fbem-9504	38	22	,	,	PUNCT
fbem-9504	38	23	the	the	DET
fbem-9504	38	24	burden	burden	NOUN
fbem-9504	38	25	of	of	ADP
fbem-9504	38	26	old	old	ADJ
fbem-9504	38	27	-	-	PUNCT
fbem-9504	38	28	age	age	NOUN
fbem-9504	38	29	care	care	NOUN
fbem-9504	38	30	in	in	ADP
fbem-9504	38	31	society	society	NOUN
fbem-9504	38	32	is	be	AUX
fbem-9504	38	33	also	also	ADV
fbem-9504	38	34	intensifying	intensify	VERB
fbem-9504	38	35	.	.	PUNCT
fbem-9504	39	1	the	the	DET
fbem-9504	39	2	issue	issue	NOUN
fbem-9504	39	3	of	of	ADP
fbem-9504	39	4	old	old	ADJ
fbem-9504	39	5	-	-	PUNCT
fbem-9504	39	6	age	age	NOUN
fbem-9504	39	7	care	care	NOUN
fbem-9504	39	8	is	be	AUX
fbem-9504	39	9	related	relate	VERB
fbem-9504	39	10	to	to	ADP
fbem-9504	39	11	the	the	DET
fbem-9504	39	12	stability	stability	NOUN
fbem-9504	39	13	and	and	CCONJ
fbem-9504	39	14	development	development	NOUN
fbem-9504	39	15	of	of	ADP
fbem-9504	39	16	society	society	NOUN
fbem-9504	39	17	and	and	CCONJ
fbem-9504	39	18	is	be	AUX
fbem-9504	39	19	no	no	ADV
fbem-9504	39	20	longer	long	ADV
fbem-9504	39	21	a	a	DET
fbem-9504	39	22	mere	mere	ADJ
fbem-9504	39	23	internal	internal	ADJ
fbem-9504	39	24	family	family	NOUN
fbem-9504	39	25	problem	problem	NOUN
fbem-9504	39	26	.	.	PUNCT
fbem-9504	40	1	rather	rather	ADV
fbem-9504	40	2	,	,	PUNCT
fbem-9504	40	3	it	it	PRON
fbem-9504	40	4	requires	require	VERB
fbem-9504	40	5	the	the	DET
fbem-9504	40	6	joint	joint	ADJ
fbem-9504	40	7	participation	participation	NOUN
fbem-9504	40	8	of	of	ADP
fbem-9504	40	9	the	the	DET
fbem-9504	40	10	whole	whole	ADJ
fbem-9504	40	11	society	society	NOUN
fbem-9504	40	12	and	and	CCONJ
fbem-9504	40	13	the	the	DET
fbem-9504	40	14	sharing	sharing	NOUN
fbem-9504	40	15	of	of	ADP
fbem-9504	40	16	responsibilities	responsibility	NOUN
fbem-9504	40	17	by	by	ADP
fbem-9504	40	18	the	the	DET
fbem-9504	40	19	government	government	NOUN
fbem-9504	40	20	,	,	PUNCT
fbem-9504	40	21	society	society	NOUN
fbem-9504	40	22	and	and	CCONJ
fbem-9504	40	23	families	family	NOUN
fbem-9504	40	24	.	.	PUNCT
fbem-9504	41	1	the	the	DET
fbem-9504	41	2	funds	fund	NOUN
fbem-9504	41	3	for	for	ADP
fbem-9504	41	4	the	the	DET
fbem-9504	41	5	construction	construction	NOUN
fbem-9504	41	6	of	of	ADP
fbem-9504	41	7	the	the	DET
fbem-9504	41	8	elderly	elderly	ADJ
fbem-9504	41	9	service	service	NOUN
fbem-9504	41	10	system	system	NOUN
fbem-9504	41	11	come	come	VERB
fbem-9504	41	12	from	from	ADP
fbem-9504	41	13	various	various	ADJ
fbem-9504	41	14	channels	channel	NOUN
fbem-9504	41	15	,	,	PUNCT
fbem-9504	41	16	among	among	ADP
fbem-9504	41	17	which	which	PRON
fbem-9504	41	18	financial	financial	ADJ
fbem-9504	41	19	investment	investment	NOUN
fbem-9504	41	20	is	be	AUX
fbem-9504	41	21	an	an	DET
fbem-9504	41	22	important	important	ADJ
fbem-9504	41	23	source	source	NOUN
fbem-9504	41	24	of	of	ADP
fbem-9504	41	25	funds	fund	NOUN
fbem-9504	41	26	for	for	ADP
fbem-9504	41	27	the	the	DET
fbem-9504	41	28	construction	construction	NOUN
fbem-9504	41	29	of	of	ADP
fbem-9504	41	30	the	the	DET
fbem-9504	41	31	elderly	elderly	ADJ
fbem-9504	41	32	service	service	NOUN
fbem-9504	41	33	system	system	NOUN
fbem-9504	41	34	,	,	PUNCT
fbem-9504	41	35	but	but	CCONJ
fbem-9504	41	36	in	in	ADP
fbem-9504	41	37	terms	term	NOUN
fbem-9504	41	38	of	of	ADP
fbem-9504	41	39	proportion	proportion	NOUN
fbem-9504	41	40	,	,	PUNCT
fbem-9504	41	41	the	the	DET
fbem-9504	41	42	proportion	proportion	NOUN
fbem-9504	41	43	of	of	ADP
fbem-9504	41	44	elderly	elderly	ADJ
fbem-9504	41	45	welfare	welfare	NOUN
fbem-9504	41	46	expenditure	expenditure	NOUN
fbem-9504	41	47	in	in	ADP
fbem-9504	41	48	china	china	PROPN
fbem-9504	41	49	's	's	PART
fbem-9504	41	50	financial	financial	ADJ
fbem-9504	41	51	expenditure	expenditure	NOUN
fbem-9504	41	52	is	be	AUX
fbem-9504	41	53	still	still	ADV
fbem-9504	41	54	small	small	ADJ
fbem-9504	41	55	.	.	PUNCT
fbem-9504	42	1	by	by	ADP
fbem-9504	42	2	the	the	DET
fbem-9504	42	3	end	end	NOUN
fbem-9504	42	4	of	of	ADP
fbem-9504	42	5	2021	2021	NUM
fbem-9504	42	6	,	,	PUNCT
fbem-9504	42	7	the	the	DET
fbem-9504	42	8	elderly	elderly	ADJ
fbem-9504	42	9	welfare	welfare	NOUN
fbem-9504	42	10	expenditure	expenditure	NOUN
fbem-9504	42	11	was	be	AUX
fbem-9504	42	12	38.62	38.62	NUM
fbem-9504	42	13	billion	billion	NUM
fbem-9504	42	14	yuan	yuan	NOUN
fbem-9504	42	15	,	,	PUNCT
fbem-9504	42	16	which	which	PRON
fbem-9504	42	17	is	be	AUX
fbem-9504	42	18	still	still	ADV
fbem-9504	42	19	less	less	ADJ
fbem-9504	42	20	than	than	ADP
fbem-9504	42	21	0.2	0.2	NUM
fbem-9504	42	22	%	%	NOUN
fbem-9504	42	23	of	of	ADP
fbem-9504	42	24	the	the	DET
fbem-9504	42	25	financial	financial	ADJ
fbem-9504	42	26	expenditure	expenditure	NOUN
fbem-9504	42	27	in	in	ADP
fbem-9504	42	28	general	general	ADJ
fbem-9504	42	29	.	.	PUNCT
fbem-9504	43	1	although	although	SCONJ
fbem-9504	43	2	our	our	PRON
fbem-9504	43	3	elderly	elderly	ADJ
fbem-9504	43	4	welfare	welfare	NOUN
fbem-9504	43	5	spending	spending	NOUN
fbem-9504	43	6	is	be	AUX
fbem-9504	43	7	increasing	increase	VERB
fbem-9504	43	8	year	year	NOUN
fbem-9504	43	9	by	by	ADP
fbem-9504	43	10	year	year	NOUN
fbem-9504	43	11	from	from	ADP
fbem-9504	43	12	2013	2013	NUM
fbem-9504	43	13	-	-	SYM
fbem-9504	43	14	2021	2021	NUM
fbem-9504	43	15	,	,	PUNCT
fbem-9504	43	16	the	the	DET
fbem-9504	43	17	overall	overall	ADJ
fbem-9504	43	18	increase	increase	NOUN
fbem-9504	43	19	is	be	AUX
fbem-9504	43	20	relatively	relatively	ADV
fbem-9504	43	21	small	small	ADJ
fbem-9504	43	22	.	.	PUNCT
fbem-9504	44	1	according	accord	VERB
fbem-9504	44	2	to	to	ADP
fbem-9504	44	3	the	the	DET
fbem-9504	44	4	process	process	NOUN
fbem-9504	44	5	of	of	ADP
fbem-9504	44	6	the	the	DET
fbem-9504	44	7	increase	increase	NOUN
fbem-9504	44	8	of	of	ADP
fbem-9504	44	9	elderly	elderly	ADJ
fbem-9504	44	10	people	people	NOUN
fbem-9504	44	11	nowadays	nowadays	ADV
fbem-9504	44	12	,	,	PUNCT
fbem-9504	44	13	the	the	DET
fbem-9504	44	14	expenditure	expenditure	NOUN
fbem-9504	44	15	gap	gap	NOUN
fbem-9504	44	16	faced	face	VERB
fbem-9504	44	17	by	by	ADP
fbem-9504	44	18	the	the	DET
fbem-9504	44	19	finance	finance	NOUN
fbem-9504	44	20	is	be	AUX
fbem-9504	44	21	very	very	ADV
fbem-9504	44	22	large	large	ADJ
fbem-9504	44	23	,	,	PUNCT
fbem-9504	44	24	which	which	PRON
fbem-9504	44	25	may	may	AUX
fbem-9504	44	26	become	become	VERB
fbem-9504	44	27	a	a	DET
fbem-9504	44	28	big	big	ADJ
fbem-9504	44	29	obstacle	obstacle	NOUN
fbem-9504	44	30	in	in	ADP
fbem-9504	44	31	the	the	DET
fbem-9504	44	32	process	process	NOUN
fbem-9504	44	33	of	of	ADP
fbem-9504	44	34	the	the	DET
fbem-9504	44	35	construction	construction	NOUN
fbem-9504	44	36	of	of	ADP
fbem-9504	44	37	elderly	elderly	ADJ
fbem-9504	44	38	service	service	NOUN
fbem-9504	44	39	system	system	NOUN
fbem-9504	44	40	in	in	ADP
fbem-9504	44	41	the	the	DET
fbem-9504	44	42	future	future	NOUN
fbem-9504	44	43	.	.	PUNCT
fbem-9504	45	1	2.2	2.2	NUM
fbem-9504	45	2	.	.	PUNCT
fbem-9504	46	1	the	the	DET
fbem-9504	46	2	tax	tax	NOUN
fbem-9504	46	3	support	support	NOUN
fbem-9504	46	4	policy	policy	NOUN
fbem-9504	46	5	of	of	ADP
fbem-9504	46	6	community	community	NOUN
fbem-9504	46	7	elderly	elderly	ADJ
fbem-9504	46	8	service	service	NOUN
fbem-9504	46	9	is	be	AUX
fbem-9504	46	10	still	still	ADV
fbem-9504	46	11	in	in	ADP
fbem-9504	46	12	the	the	DET
fbem-9504	46	13	initial	initial	ADJ
fbem-9504	46	14	stage	stage	NOUN
fbem-9504	46	15	community	community	NOUN
fbem-9504	46	16	elderly	elderly	ADJ
fbem-9504	46	17	service	service	NOUN
fbem-9504	46	18	is	be	AUX
fbem-9504	46	19	mainly	mainly	ADV
fbem-9504	46	20	a	a	DET
fbem-9504	46	21	service	service	NOUN
fbem-9504	46	22	that	that	PRON
fbem-9504	46	23	provides	provide	VERB
fbem-9504	46	24	home	home	NOUN
fbem-9504	46	25	care	care	NOUN
fbem-9504	46	26	,	,	PUNCT
fbem-9504	46	27	medical	medical	ADJ
fbem-9504	46	28	care	care	NOUN
fbem-9504	46	29	,	,	PUNCT
fbem-9504	46	30	spiritual	spiritual	ADJ
fbem-9504	46	31	comfort	comfort	NOUN
fbem-9504	46	32	and	and	CCONJ
fbem-9504	46	33	other	other	ADJ
fbem-9504	46	34	main	main	ADJ
fbem-9504	46	35	contents	content	NOUN
fbem-9504	46	36	to	to	ADP
fbem-9504	46	37	the	the	DET
fbem-9504	46	38	elderly	elderly	ADJ
fbem-9504	46	39	at	at	ADP
fbem-9504	46	40	home	home	NOUN
fbem-9504	46	41	through	through	ADP
fbem-9504	46	42	government	government	NOUN
fbem-9504	46	43	support	support	NOUN
fbem-9504	46	44	,	,	PUNCT
fbem-9504	46	45	social	social	ADJ
fbem-9504	46	46	participation	participation	NOUN
fbem-9504	46	47	and	and	CCONJ
fbem-9504	46	48	market	market	NOUN
fbem-9504	46	49	operation	operation	NOUN
fbem-9504	46	50	,	,	PUNCT
fbem-9504	46	51	relying	rely	VERB
fbem-9504	46	52	on	on	ADP
fbem-9504	46	53	community	community	NOUN
fbem-9504	46	54	organizations	organization	NOUN
fbem-9504	46	55	.	.	PUNCT
fbem-9504	47	1	community	community	NOUN
fbem-9504	47	2	elderly	elderly	ADJ
fbem-9504	47	3	services	service	NOUN
fbem-9504	47	4	are	be	AUX
fbem-9504	47	5	a	a	DET
fbem-9504	47	6	supplement	supplement	NOUN
fbem-9504	47	7	to	to	ADP
fbem-9504	47	8	the	the	DET
fbem-9504	47	9	family	family	NOUN
fbem-9504	47	10	elderly	elderly	ADJ
fbem-9504	47	11	service	service	NOUN
fbem-9504	47	12	model	model	NOUN
fbem-9504	47	13	and	and	CCONJ
fbem-9504	47	14	an	an	DET
fbem-9504	47	15	improved	improved	ADJ
fbem-9504	47	16	form	form	NOUN
fbem-9504	47	17	of	of	ADP
fbem-9504	47	18	elderly	elderly	ADJ
fbem-9504	47	19	service	service	NOUN
fbem-9504	47	20	system	system	NOUN
fbem-9504	47	21	.	.	PUNCT
fbem-9504	48	1	before	before	ADP
fbem-9504	48	2	2019	2019	NUM
fbem-9504	48	3	has	have	AUX
fbem-9504	48	4	not	not	PART
fbem-9504	48	5	yet	yet	ADV
fbem-9504	48	6	issued	issue	VERB
fbem-9504	48	7	a	a	DET
fbem-9504	48	8	specific	specific	ADJ
fbem-9504	48	9	and	and	CCONJ
fbem-9504	48	10	clear	clear	ADJ
fbem-9504	48	11	fiscal	fiscal	ADJ
fbem-9504	48	12	policy	policy	NOUN
fbem-9504	48	13	on	on	ADP
fbem-9504	48	14	community	community	NOUN
fbem-9504	48	15	elderly	elderly	ADJ
fbem-9504	48	16	services	service	NOUN
fbem-9504	48	17	.	.	PUNCT
fbem-9504	49	1	in	in	ADP
fbem-9504	49	2	2019	2019	NUM
fbem-9504	49	3	,	,	PUNCT
fbem-9504	49	4	the	the	DET
fbem-9504	49	5	state	state	NOUN
fbem-9504	49	6	officially	officially	ADV
fbem-9504	49	7	issued	issue	VERB
fbem-9504	49	8	"	"	PUNCT
fbem-9504	49	9	the	the	DET
fbem-9504	49	10	announcement	announcement	NOUN
fbem-9504	49	11	on	on	ADP
fbem-9504	49	12	preferential	preferential	ADJ
fbem-9504	49	13	policies	policy	NOUN
fbem-9504	49	14	on	on	ADP
fbem-9504	49	15	taxes	taxis	NOUN
fbem-9504	49	16	and	and	CCONJ
fbem-9504	49	17	fees	fee	NOUN
fbem-9504	49	18	for	for	ADP
fbem-9504	49	19	elderly	elderly	ADJ
fbem-9504	49	20	,	,	PUNCT
fbem-9504	49	21	child	child	NOUN
fbem-9504	49	22	care	care	NOUN
fbem-9504	49	23	,	,	PUNCT
fbem-9504	49	24	home	home	NOUN
fbem-9504	49	25	care	care	NOUN
fbem-9504	49	26	and	and	CCONJ
fbem-9504	49	27	other	other	ADJ
fbem-9504	49	28	community	community	NOUN
fbem-9504	49	29	family	family	NOUN
fbem-9504	49	30	services	service	NOUN
fbem-9504	49	31	"	"	PUNCT
fbem-9504	49	32	,	,	PUNCT
fbem-9504	49	33	which	which	PRON
fbem-9504	49	34	exempts	exempt	VERB
fbem-9504	49	35	institutions	institution	NOUN
fbem-9504	49	36	providing	provide	VERB
fbem-9504	49	37	community	community	NOUN
fbem-9504	49	38	elderly	elderly	ADJ
fbem-9504	49	39	services	service	NOUN
fbem-9504	49	40	from	from	ADP
fbem-9504	49	41	property	property	NOUN
fbem-9504	49	42	tax	tax	NOUN
fbem-9504	49	43	and	and	CCONJ
fbem-9504	49	44	exempt	exempt	ADJ
fbem-9504	49	45	from	from	ADP
fbem-9504	49	46	vat	vat	NOUN
fbem-9504	49	47	on	on	ADP
fbem-9504	49	48	income	income	NOUN
fbem-9504	49	49	obtained	obtain	VERB
fbem-9504	49	50	from	from	ADP
fbem-9504	49	51	the	the	DET
fbem-9504	49	52	provision	provision	NOUN
fbem-9504	49	53	of	of	ADP
fbem-9504	49	54	community	community	NOUN
fbem-9504	49	55	elderly	elderly	ADJ
fbem-9504	49	56	care	care	NOUN
fbem-9504	49	57	services	service	NOUN
fbem-9504	49	58	.	.	PUNCT
fbem-9504	50	1	although	although	SCONJ
fbem-9504	50	2	the	the	DET
fbem-9504	50	3	relevant	relevant	ADJ
fbem-9504	50	4	tax	tax	NOUN
fbem-9504	50	5	preferential	preferential	ADJ
fbem-9504	50	6	policies	policy	NOUN
fbem-9504	50	7	introduced	introduce	VERB
fbem-9504	50	8	in	in	ADP
fbem-9504	50	9	2019	2019	NUM
fbem-9504	50	10	have	have	VERB
fbem-9504	50	11	a	a	DET
fbem-9504	50	12	certain	certain	ADJ
fbem-9504	50	13	promoting	promote	VERB
fbem-9504	50	14	effect	effect	NOUN
fbem-9504	50	15	on	on	ADP
fbem-9504	50	16	the	the	DET
fbem-9504	50	17	development	development	NOUN
fbem-9504	50	18	of	of	ADP
fbem-9504	50	19	community	community	NOUN
fbem-9504	50	20	elderly	elderly	ADJ
fbem-9504	50	21	care	care	NOUN
fbem-9504	50	22	services	service	NOUN
fbem-9504	50	23	,	,	PUNCT
fbem-9504	50	24	these	these	DET
fbem-9504	50	25	policies	policy	NOUN
fbem-9504	50	26	are	be	AUX
fbem-9504	50	27	mainly	mainly	ADV
fbem-9504	50	28	aimed	aim	VERB
fbem-9504	50	29	at	at	ADP
fbem-9504	50	30	the	the	DET
fbem-9504	50	31	relevant	relevant	ADJ
fbem-9504	50	32	institutions	institution	NOUN
fbem-9504	50	33	providing	provide	VERB
fbem-9504	50	34	community	community	NOUN
fbem-9504	50	35	elderly	elderly	ADJ
fbem-9504	50	36	care	care	NOUN
fbem-9504	50	37	services	service	NOUN
fbem-9504	50	38	,	,	PUNCT
fbem-9504	50	39	and	and	CCONJ
fbem-9504	50	40	there	there	PRON
fbem-9504	50	41	is	be	VERB
fbem-9504	50	42	still	still	ADV
fbem-9504	50	43	a	a	DET
fbem-9504	50	44	lack	lack	NOUN
fbem-9504	50	45	of	of	ADP
fbem-9504	50	46	corresponding	correspond	VERB
fbem-9504	50	47	support	support	NOUN
fbem-9504	50	48	policies	policy	NOUN
fbem-9504	50	49	for	for	ADP
fbem-9504	50	50	the	the	DET
fbem-9504	50	51	relevant	relevant	ADJ
fbem-9504	50	52	"	"	PUNCT
fbem-9504	50	53	workers	worker	NOUN
fbem-9504	50	54	"	"	PUNCT
fbem-9504	50	55	providing	provide	VERB
fbem-9504	50	56	community	community	NOUN
fbem-9504	50	57	elderly	elderly	ADJ
fbem-9504	50	58	care	care	NOUN
fbem-9504	50	59	services	service	NOUN
fbem-9504	50	60	.	.	PUNCT
fbem-9504	51	1	2.3	2.3	NUM
fbem-9504	51	2	.	.	PUNCT
fbem-9504	51	3	inadequate	inadequate	ADJ
fbem-9504	51	4	subsidy	subsidy	NOUN
fbem-9504	51	5	system	system	NOUN
fbem-9504	51	6	for	for	ADP
fbem-9504	51	7	elderly	elderly	ADJ
fbem-9504	51	8	care	care	NOUN
fbem-9504	51	9	services	service	NOUN
fbem-9504	51	10	and	and	CCONJ
fbem-9504	51	11	low	low	ADJ
fbem-9504	51	12	level	level	NOUN
fbem-9504	51	13	of	of	ADP
fbem-9504	51	14	care	care	NOUN
fbem-9504	51	15	subsidy	subsidy	VERB
fbem-9504	51	16	the	the	DET
fbem-9504	51	17	subsidies	subsidy	NOUN
fbem-9504	51	18	for	for	ADP
fbem-9504	51	19	the	the	DET
fbem-9504	51	20	elderly	elderly	ADJ
fbem-9504	51	21	in	in	ADP
fbem-9504	51	22	china	china	PROPN
fbem-9504	51	23	mainly	mainly	ADV
fbem-9504	51	24	include	include	VERB
fbem-9504	51	25	senior	senior	ADJ
fbem-9504	51	26	citizen	citizen	NOUN
fbem-9504	51	27	subsidy	subsidy	NOUN
fbem-9504	51	28	,	,	PUNCT
fbem-9504	51	29	nursing	nursing	NOUN
fbem-9504	51	30	care	care	NOUN
fbem-9504	51	31	subsidy	subsidy	NOUN
fbem-9504	51	32	and	and	CCONJ
fbem-9504	51	33	elderly	elderly	ADJ
fbem-9504	51	34	service	service	NOUN
fbem-9504	51	35	subsidy	subsidy	NOUN
fbem-9504	51	36	.	.	PUNCT
fbem-9504	52	1	by	by	ADP
fbem-9504	52	2	the	the	DET
fbem-9504	52	3	end	end	NOUN
fbem-9504	52	4	of	of	ADP
fbem-9504	52	5	2021	2021	NUM
fbem-9504	52	6	,	,	PUNCT
fbem-9504	52	7	a	a	DET
fbem-9504	52	8	total	total	NOUN
fbem-9504	52	9	of	of	ADP
fbem-9504	52	10	3,997,000	3,997,000	NUM
fbem-9504	52	11	elderly	elderly	ADJ
fbem-9504	52	12	people	people	NOUN
fbem-9504	52	13	were	be	AUX
fbem-9504	52	14	eligible	eligible	ADJ
fbem-9504	52	15	for	for	ADP
fbem-9504	52	16	elderly	elderly	ADJ
fbem-9504	52	17	subsidies	subsidy	NOUN
fbem-9504	52	18	,	,	PUNCT
fbem-9504	52	19	among	among	ADP
fbem-9504	52	20	which	which	PRON
fbem-9504	52	21	32,466,000	32,466,000	NUM
fbem-9504	52	22	elderly	elderly	ADJ
fbem-9504	52	23	people	people	NOUN
fbem-9504	52	24	were	be	AUX
fbem-9504	52	25	eligible	eligible	ADJ
fbem-9504	52	26	for	for	ADP
fbem-9504	52	27	senior	senior	ADJ
fbem-9504	52	28	citizen	citizen	NOUN
fbem-9504	52	29	subsidies	subsidy	NOUN
fbem-9504	52	30	,	,	PUNCT
fbem-9504	52	31	906,000	906,000	NUM
fbem-9504	52	32	elderly	elderly	ADJ
fbem-9504	52	33	people	people	NOUN
fbem-9504	52	34	were	be	AUX
fbem-9504	52	35	eligible	eligible	ADJ
fbem-9504	52	36	for	for	ADP
fbem-9504	52	37	nursing	nursing	NOUN
fbem-9504	52	38	care	care	NOUN
fbem-9504	52	39	subsidies	subsidy	NOUN
fbem-9504	52	40	and	and	CCONJ
fbem-9504	52	41	5,736,000	5,736,000	NUM
fbem-9504	52	42	elderly	elderly	ADJ
fbem-9504	52	43	people	people	NOUN
fbem-9504	52	44	were	be	AUX
fbem-9504	52	45	eligible	eligible	ADJ
fbem-9504	52	46	for	for	ADP
fbem-9504	52	47	elderly	elderly	ADJ
fbem-9504	52	48	service	service	NOUN
fbem-9504	52	49	subsidies	subsidy	NOUN
fbem-9504	52	50	,	,	PUNCT
fbem-9504	52	51	and	and	CCONJ
fbem-9504	52	52	the	the	DET
fbem-9504	52	53	number	number	NOUN
fbem-9504	52	54	of	of	ADP
fbem-9504	52	55	elderly	elderly	ADJ
fbem-9504	52	56	people	people	NOUN
fbem-9504	52	57	who	who	PRON
fbem-9504	52	58	were	be	AUX
fbem-9504	52	59	eligible	eligible	ADJ
fbem-9504	52	60	for	for	ADP
fbem-9504	52	61	nursing	nursing	NOUN
fbem-9504	52	62	care	care	NOUN
fbem-9504	52	63	subsidies	subsidy	NOUN
fbem-9504	52	64	was	be	AUX
fbem-9504	52	65	even	even	ADV
fbem-9504	52	66	smaller	small	ADJ
fbem-9504	52	67	compared	compare	VERB
fbem-9504	52	68	with	with	ADP
fbem-9504	52	69	the	the	DET
fbem-9504	52	70	other	other	ADJ
fbem-9504	52	71	two	two	NUM
fbem-9504	52	72	subsidies	subsidy	NOUN
fbem-9504	52	73	.	.	PUNCT
fbem-9504	53	1	the	the	DET
fbem-9504	53	2	policies	policy	NOUN
fbem-9504	53	3	related	relate	VERB
fbem-9504	53	4	to	to	ADP
fbem-9504	53	5	subsidies	subsidy	NOUN
fbem-9504	53	6	for	for	ADP
fbem-9504	53	7	the	the	DET
fbem-9504	53	8	elderly	elderly	ADJ
fbem-9504	53	9	are	be	AUX
fbem-9504	53	10	determined	determine	VERB
fbem-9504	53	11	by	by	ADP
fbem-9504	53	12	local	local	ADJ
fbem-9504	53	13	governments	government	NOUN
fbem-9504	53	14	,	,	PUNCT
fbem-9504	53	15	and	and	CCONJ
fbem-9504	53	16	this	this	PRON
fbem-9504	53	17	has	have	AUX
fbem-9504	53	18	led	lead	VERB
fbem-9504	53	19	to	to	ADP
fbem-9504	53	20	some	some	DET
fbem-9504	53	21	differences	difference	NOUN
fbem-9504	53	22	in	in	ADP
fbem-9504	53	23	the	the	DET
fbem-9504	53	24	level	level	NOUN
fbem-9504	53	25	of	of	ADP
fbem-9504	53	26	subsidies	subsidy	NOUN
fbem-9504	53	27	received	receive	VERB
fbem-9504	53	28	by	by	ADP
fbem-9504	53	29	the	the	DET
fbem-9504	53	30	elderly	elderly	ADJ
fbem-9504	53	31	in	in	ADP
fbem-9504	53	32	different	different	ADJ
fbem-9504	53	33	places	place	NOUN
fbem-9504	53	34	.	.	PUNCT
fbem-9504	54	1	for	for	ADP
fbem-9504	54	2	example	example	NOUN
fbem-9504	54	3	,	,	PUNCT
fbem-9504	54	4	in	in	ADP
fbem-9504	54	5	cities	city	NOUN
fbem-9504	54	6	such	such	ADJ
fbem-9504	54	7	as	as	ADP
fbem-9504	54	8	chengdu	chengdu	PROPN
fbem-9504	54	9	,	,	PUNCT
fbem-9504	54	10	harbin	harbin	PROPN
fbem-9504	54	11	and	and	CCONJ
fbem-9504	54	12	nanchang	nanchang	PROPN
fbem-9504	54	13	,	,	PUNCT
fbem-9504	54	14	the	the	DET
fbem-9504	54	15	amount	amount	NOUN
fbem-9504	54	16	of	of	ADP
fbem-9504	54	17	care	care	NOUN
fbem-9504	54	18	subsidy	subsidy	NOUN
fbem-9504	54	19	is	be	AUX
fbem-9504	54	20	about	about	ADV
fbem-9504	54	21	50	50	NUM
fbem-9504	54	22	-	-	SYM
fbem-9504	54	23	100	100	NUM
fbem-9504	54	24	rmb	rmb	NOUN
fbem-9504	54	25	per	per	ADP
fbem-9504	54	26	person	person	NOUN
fbem-9504	54	27	per	per	ADP
fbem-9504	54	28	month	month	NOUN
fbem-9504	54	29	,	,	PUNCT
fbem-9504	54	30	which	which	PRON
fbem-9504	54	31	is	be	AUX
fbem-9504	54	32	even	even	ADV
fbem-9504	54	33	lower	low	ADJ
fbem-9504	54	34	than	than	ADP
fbem-9504	54	35	the	the	DET
fbem-9504	54	36	elderly	elderly	ADJ
fbem-9504	54	37	service	service	NOUN
fbem-9504	54	38	subsidy	subsidy	NOUN
fbem-9504	54	39	.	.	PUNCT
fbem-9504	55	1	but	but	CCONJ
fbem-9504	55	2	the	the	DET
fbem-9504	55	3	elderly	elderly	ADJ
fbem-9504	55	4	who	who	PRON
fbem-9504	55	5	are	be	AUX
fbem-9504	55	6	economically	economically	ADV
fbem-9504	55	7	disadvantaged	disadvantaged	ADJ
fbem-9504	55	8	,	,	PUNCT
fbem-9504	55	9	the	the	DET
fbem-9504	55	10	disabled	disabled	ADJ
fbem-9504	55	11	and	and	CCONJ
fbem-9504	55	12	the	the	DET
fbem-9504	55	13	poor	poor	ADJ
fbem-9504	55	14	due	due	ADP
fbem-9504	55	15	to	to	ADP
fbem-9504	55	16	illness	illness	NOUN
fbem-9504	55	17	need	need	VERB
fbem-9504	55	18	state	state	NOUN
fbem-9504	55	19	subsidies	subsidy	NOUN
fbem-9504	55	20	the	the	DET
fbem-9504	55	21	most	most	ADJ
fbem-9504	55	22	,	,	PUNCT
fbem-9504	55	23	and	and	CCONJ
fbem-9504	55	24	among	among	ADP
fbem-9504	55	25	these	these	DET
fbem-9504	55	26	three	three	NUM
fbem-9504	55	27	kinds	kind	NOUN
fbem-9504	55	28	of	of	ADP
fbem-9504	55	29	subsidies	subsidy	NOUN
fbem-9504	55	30	,	,	PUNCT
fbem-9504	55	31	the	the	DET
fbem-9504	55	32	nursing	nursing	NOUN
fbem-9504	55	33	care	care	NOUN
fbem-9504	55	34	subsidy	subsidy	NOUN
fbem-9504	55	35	is	be	AUX
fbem-9504	55	36	the	the	DET
fbem-9504	55	37	one	one	NUM
fbem-9504	55	38	that	that	PRON
fbem-9504	55	39	needs	need	VERB
fbem-9504	55	40	to	to	PART
fbem-9504	55	41	get	get	VERB
fbem-9504	55	42	the	the	DET
fbem-9504	55	43	most	most	ADJ
fbem-9504	55	44	attention	attention	NOUN
fbem-9504	55	45	.	.	PUNCT
fbem-9504	56	1	however	however	ADV
fbem-9504	56	2	,	,	PUNCT
fbem-9504	56	3	the	the	DET
fbem-9504	56	4	current	current	ADJ
fbem-9504	56	5	coverage	coverage	NOUN
fbem-9504	56	6	of	of	ADP
fbem-9504	56	7	nursing	nursing	NOUN
fbem-9504	56	8	care	care	NOUN
fbem-9504	56	9	subsidy	subsidy	NOUN
fbem-9504	56	10	in	in	ADP
fbem-9504	56	11	china	china	PROPN
fbem-9504	56	12	is	be	AUX
fbem-9504	56	13	narrow	narrow	ADJ
fbem-9504	56	14	,	,	PUNCT
fbem-9504	56	15	the	the	DET
fbem-9504	56	16	number	number	NOUN
fbem-9504	56	17	of	of	ADP
fbem-9504	56	18	elderly	elderly	ADJ
fbem-9504	56	19	people	people	NOUN
fbem-9504	56	20	who	who	PRON
fbem-9504	56	21	enjoy	enjoy	VERB
fbem-9504	56	22	nursing	nursing	NOUN
fbem-9504	56	23	care	care	NOUN
fbem-9504	56	24	subsidy	subsidy	NOUN
fbem-9504	56	25	88	88	NUM
fbem-9504	56	26	is	be	AUX
fbem-9504	56	27	small	small	ADJ
fbem-9504	56	28	,	,	PUNCT
fbem-9504	56	29	and	and	CCONJ
fbem-9504	56	30	the	the	DET
fbem-9504	56	31	standard	standard	NOUN
fbem-9504	56	32	of	of	ADP
fbem-9504	56	33	subsidy	subsidy	NOUN
fbem-9504	56	34	is	be	AUX
fbem-9504	56	35	different	different	ADJ
fbem-9504	56	36	and	and	CCONJ
fbem-9504	56	37	the	the	DET
fbem-9504	56	38	protection	protection	NOUN
fbem-9504	56	39	is	be	AUX
fbem-9504	56	40	weak	weak	ADJ
fbem-9504	56	41	.	.	PUNCT
fbem-9504	57	1	2.4	2.4	NUM
fbem-9504	57	2	.	.	PUNCT
fbem-9504	58	1	the	the	DET
fbem-9504	58	2	tax	tax	NOUN
fbem-9504	58	3	incentives	incentive	NOUN
fbem-9504	58	4	for	for	ADP
fbem-9504	58	5	elderly	elderly	ADJ
fbem-9504	58	6	care	care	NOUN
fbem-9504	58	7	services	service	NOUN
fbem-9504	58	8	are	be	AUX
fbem-9504	58	9	not	not	PART
fbem-9504	58	10	well	well	ADV
fbem-9504	58	11	targeted	target	VERB
fbem-9504	58	12	since	since	SCONJ
fbem-9504	58	13	ancient	ancient	ADJ
fbem-9504	58	14	times	time	NOUN
fbem-9504	58	15	,	,	PUNCT
fbem-9504	58	16	china	china	PROPN
fbem-9504	58	17	has	have	VERB
fbem-9504	58	18	the	the	DET
fbem-9504	58	19	idea	idea	NOUN
fbem-9504	58	20	of	of	ADP
fbem-9504	58	21	raising	raise	VERB
fbem-9504	58	22	children	child	NOUN
fbem-9504	58	23	for	for	ADP
fbem-9504	58	24	the	the	DET
fbem-9504	58	25	elderly	elderly	ADJ
fbem-9504	58	26	,	,	PUNCT
fbem-9504	58	27	and	and	CCONJ
fbem-9504	58	28	under	under	ADP
fbem-9504	58	29	the	the	DET
fbem-9504	58	30	influence	influence	NOUN
fbem-9504	58	31	of	of	ADP
fbem-9504	58	32	this	this	DET
fbem-9504	58	33	traditional	traditional	ADJ
fbem-9504	58	34	idea	idea	NOUN
fbem-9504	58	35	,	,	PUNCT
fbem-9504	58	36	the	the	DET
fbem-9504	58	37	elderly	elderly	ADJ
fbem-9504	58	38	prefer	prefer	VERB
fbem-9504	58	39	to	to	PART
fbem-9504	58	40	age	age	NOUN
fbem-9504	58	41	at	at	ADP
fbem-9504	58	42	home	home	NOUN
fbem-9504	58	43	,	,	PUNCT
fbem-9504	58	44	and	and	CCONJ
fbem-9504	58	45	community	community	NOUN
fbem-9504	58	46	and	and	CCONJ
fbem-9504	58	47	institutional	institutional	ADJ
fbem-9504	58	48	care	care	NOUN
fbem-9504	58	49	still	still	ADV
fbem-9504	58	50	rank	rank	VERB
fbem-9504	58	51	after	after	ADP
fbem-9504	58	52	the	the	DET
fbem-9504	58	53	home	home	NOUN
fbem-9504	58	54	care	care	NOUN
fbem-9504	58	55	model	model	NOUN
fbem-9504	58	56	.	.	PUNCT
fbem-9504	59	1	although	although	SCONJ
fbem-9504	59	2	the	the	DET
fbem-9504	59	3	number	number	NOUN
fbem-9504	59	4	of	of	ADP
fbem-9504	59	5	elderly	elderly	ADJ
fbem-9504	59	6	people	people	NOUN
fbem-9504	59	7	in	in	ADP
fbem-9504	59	8	china	china	PROPN
fbem-9504	59	9	is	be	AUX
fbem-9504	59	10	increasing	increase	VERB
fbem-9504	59	11	year	year	NOUN
fbem-9504	59	12	by	by	ADP
fbem-9504	59	13	year	year	NOUN
fbem-9504	59	14	,	,	PUNCT
fbem-9504	59	15	with	with	ADP
fbem-9504	59	16	20.56	20.56	NUM
fbem-9504	59	17	million	million	NUM
fbem-9504	59	18	people	people	NOUN
fbem-9504	59	19	aged	age	VERB
fbem-9504	59	20	65	65	NUM
fbem-9504	59	21	and	and	CCONJ
fbem-9504	59	22	above	above	ADV
fbem-9504	59	23	by	by	ADP
fbem-9504	59	24	the	the	DET
fbem-9504	59	25	end	end	NOUN
fbem-9504	59	26	of	of	ADP
fbem-9504	59	27	2021	2021	NUM
fbem-9504	59	28	,	,	PUNCT
fbem-9504	59	29	many	many	ADJ
fbem-9504	59	30	elderly	elderly	ADJ
fbem-9504	59	31	people	people	NOUN
fbem-9504	59	32	still	still	ADV
fbem-9504	59	33	choose	choose	VERB
fbem-9504	59	34	to	to	PART
fbem-9504	59	35	age	age	VERB
fbem-9504	59	36	at	at	ADP
fbem-9504	59	37	home	home	NOUN
fbem-9504	59	38	,	,	PUNCT
fbem-9504	59	39	especially	especially	ADV
fbem-9504	59	40	those	those	PRON
fbem-9504	59	41	in	in	ADP
fbem-9504	59	42	rural	rural	ADJ
fbem-9504	59	43	areas	area	NOUN
fbem-9504	59	44	.	.	PUNCT
fbem-9504	60	1	only	only	ADV
fbem-9504	60	2	a	a	DET
fbem-9504	60	3	small	small	ADJ
fbem-9504	60	4	number	number	NOUN
fbem-9504	60	5	of	of	ADP
fbem-9504	60	6	disabled	disabled	ADJ
fbem-9504	60	7	and	and	CCONJ
fbem-9504	60	8	semi	semi	ADJ
fbem-9504	60	9	-	-	ADJ
fbem-9504	60	10	disabled	disabled	ADJ
fbem-9504	60	11	elderly	elderly	ADJ
fbem-9504	60	12	people	people	NOUN
fbem-9504	60	13	will	will	AUX
fbem-9504	60	14	choose	choose	VERB
fbem-9504	60	15	institutional	institutional	ADJ
fbem-9504	60	16	care	care	NOUN
fbem-9504	60	17	.	.	PUNCT
fbem-9504	61	1	in	in	ADP
fbem-9504	61	2	order	order	NOUN
fbem-9504	61	3	to	to	PART
fbem-9504	61	4	better	well	ADV
fbem-9504	61	5	protect	protect	VERB
fbem-9504	61	6	the	the	DET
fbem-9504	61	7	legitimate	legitimate	ADJ
fbem-9504	61	8	rights	right	NOUN
fbem-9504	61	9	and	and	CCONJ
fbem-9504	61	10	interests	interest	NOUN
fbem-9504	61	11	of	of	ADP
fbem-9504	61	12	the	the	DET
fbem-9504	61	13	elderly	elderly	ADJ
fbem-9504	61	14	and	and	CCONJ
fbem-9504	61	15	promote	promote	VERB
fbem-9504	61	16	the	the	DET
fbem-9504	61	17	construction	construction	NOUN
fbem-9504	61	18	of	of	ADP
fbem-9504	61	19	the	the	DET
fbem-9504	61	20	elderly	elderly	ADJ
fbem-9504	61	21	care	care	NOUN
fbem-9504	61	22	service	service	NOUN
fbem-9504	61	23	system	system	NOUN
fbem-9504	61	24	,	,	PUNCT
fbem-9504	61	25	the	the	DET
fbem-9504	61	26	state	state	NOUN
fbem-9504	61	27	has	have	AUX
fbem-9504	61	28	promulgated	promulgate	VERB
fbem-9504	61	29	many	many	ADJ
fbem-9504	61	30	relevant	relevant	ADJ
fbem-9504	61	31	policy	policy	NOUN
fbem-9504	61	32	documents	document	NOUN
fbem-9504	61	33	.	.	PUNCT
fbem-9504	62	1	however	however	ADV
fbem-9504	62	2	,	,	PUNCT
fbem-9504	62	3	the	the	DET
fbem-9504	62	4	service	service	NOUN
fbem-9504	62	5	targets	target	NOUN
fbem-9504	62	6	of	of	ADP
fbem-9504	62	7	tax	tax	NOUN
fbem-9504	62	8	incentives	incentive	NOUN
fbem-9504	62	9	on	on	ADP
fbem-9504	62	10	senior	senior	ADJ
fbem-9504	62	11	care	care	NOUN
fbem-9504	62	12	services	service	NOUN
fbem-9504	62	13	are	be	AUX
fbem-9504	62	14	only	only	ADV
fbem-9504	62	15	senior	senior	ADJ
fbem-9504	62	16	care	care	NOUN
fbem-9504	62	17	institutions	institution	NOUN
fbem-9504	62	18	and	and	CCONJ
fbem-9504	62	19	senior	senior	ADJ
fbem-9504	62	20	care	care	NOUN
fbem-9504	62	21	service	service	NOUN
fbem-9504	62	22	income	income	NOUN
fbem-9504	62	23	,	,	PUNCT
fbem-9504	62	24	and	and	CCONJ
fbem-9504	62	25	the	the	DET
fbem-9504	62	26	two	two	NUM
fbem-9504	62	27	modes	mode	NOUN
fbem-9504	62	28	of	of	ADP
fbem-9504	62	29	home	home	NOUN
fbem-9504	62	30	care	care	NOUN
fbem-9504	62	31	and	and	CCONJ
fbem-9504	62	32	community	community	NOUN
fbem-9504	62	33	care	care	NOUN
fbem-9504	62	34	are	be	AUX
fbem-9504	62	35	not	not	PART
fbem-9504	62	36	in	in	ADP
fbem-9504	62	37	the	the	DET
fbem-9504	62	38	scope	scope	NOUN
fbem-9504	62	39	of	of	ADP
fbem-9504	62	40	tax	tax	NOUN
fbem-9504	62	41	incentives	incentive	NOUN
fbem-9504	62	42	,	,	PUNCT
fbem-9504	62	43	so	so	SCONJ
fbem-9504	62	44	the	the	DET
fbem-9504	62	45	current	current	ADJ
fbem-9504	62	46	tax	tax	NOUN
fbem-9504	62	47	incentives	incentive	NOUN
fbem-9504	62	48	in	in	ADP
fbem-9504	62	49	china	china	PROPN
fbem-9504	62	50	still	still	ADV
fbem-9504	62	51	lack	lack	VERB
fbem-9504	62	52	strong	strong	ADJ
fbem-9504	62	53	target	target	NOUN
fbem-9504	62	54	.	.	PUNCT
fbem-9504	63	1	on	on	ADP
fbem-9504	63	2	the	the	DET
fbem-9504	63	3	one	one	NUM
fbem-9504	63	4	hand	hand	NOUN
fbem-9504	63	5	,	,	PUNCT
fbem-9504	63	6	china	china	PROPN
fbem-9504	63	7	currently	currently	ADV
fbem-9504	63	8	attaches	attach	VERB
fbem-9504	63	9	importance	importance	NOUN
fbem-9504	63	10	to	to	ADP
fbem-9504	63	11	the	the	DET
fbem-9504	63	12	development	development	NOUN
fbem-9504	63	13	of	of	ADP
fbem-9504	63	14	public	public	ADJ
fbem-9504	63	15	elderly	elderly	ADJ
fbem-9504	63	16	institutions	institution	NOUN
fbem-9504	63	17	,	,	PUNCT
fbem-9504	63	18	and	and	CCONJ
fbem-9504	63	19	most	most	ADJ
fbem-9504	63	20	of	of	ADP
fbem-9504	63	21	the	the	DET
fbem-9504	63	22	tax	tax	NOUN
fbem-9504	63	23	incentives	incentive	NOUN
fbem-9504	63	24	are	be	AUX
fbem-9504	63	25	for	for	ADP
fbem-9504	63	26	public	public	ADJ
fbem-9504	63	27	elderly	elderly	ADJ
fbem-9504	63	28	institutions	institution	NOUN
fbem-9504	63	29	,	,	PUNCT
fbem-9504	63	30	and	and	CCONJ
fbem-9504	63	31	there	there	PRON
fbem-9504	63	32	are	be	VERB
fbem-9504	63	33	few	few	ADJ
fbem-9504	63	34	tax	tax	NOUN
fbem-9504	63	35	incentives	incentive	NOUN
fbem-9504	63	36	for	for	ADP
fbem-9504	63	37	profit	profit	NOUN
fbem-9504	63	38	-	-	PUNCT
fbem-9504	63	39	oriented	orient	VERB
fbem-9504	63	40	elderly	elderly	ADJ
fbem-9504	63	41	institutions	institution	NOUN
fbem-9504	63	42	.	.	PUNCT
fbem-9504	64	1	on	on	ADP
fbem-9504	64	2	the	the	DET
fbem-9504	64	3	other	other	ADJ
fbem-9504	64	4	hand	hand	NOUN
fbem-9504	64	5	,	,	PUNCT
fbem-9504	64	6	the	the	DET
fbem-9504	64	7	current	current	ADJ
fbem-9504	64	8	tax	tax	NOUN
fbem-9504	64	9	preferential	preferential	ADJ
fbem-9504	64	10	policies	policy	NOUN
fbem-9504	64	11	on	on	ADP
fbem-9504	64	12	the	the	DET
fbem-9504	64	13	elderly	elderly	ADJ
fbem-9504	64	14	service	service	NOUN
fbem-9504	64	15	system	system	NOUN
fbem-9504	64	16	lack	lack	VERB
fbem-9504	64	17	systematization	systematization	NOUN
fbem-9504	64	18	,	,	PUNCT
fbem-9504	64	19	most	most	ADJ
fbem-9504	64	20	of	of	ADP
fbem-9504	64	21	the	the	DET
fbem-9504	64	22	policies	policy	NOUN
fbem-9504	64	23	are	be	AUX
fbem-9504	64	24	scattered	scatter	VERB
fbem-9504	64	25	in	in	ADP
fbem-9504	64	26	other	other	ADJ
fbem-9504	64	27	policy	policy	NOUN
fbem-9504	64	28	documents	document	NOUN
fbem-9504	64	29	,	,	PUNCT
fbem-9504	64	30	and	and	CCONJ
fbem-9504	64	31	there	there	PRON
fbem-9504	64	32	are	be	VERB
fbem-9504	64	33	no	no	DET
fbem-9504	64	34	specific	specific	ADJ
fbem-9504	64	35	tax	tax	NOUN
fbem-9504	64	36	preferential	preferential	ADJ
fbem-9504	64	37	policy	policy	NOUN
fbem-9504	64	38	documents	document	NOUN
fbem-9504	64	39	applicable	applicable	ADJ
fbem-9504	64	40	to	to	ADP
fbem-9504	64	41	various	various	ADJ
fbem-9504	64	42	types	type	NOUN
fbem-9504	64	43	of	of	ADP
fbem-9504	64	44	elderly	elderly	ADJ
fbem-9504	64	45	services	service	NOUN
fbem-9504	64	46	.	.	PUNCT
fbem-9504	65	1	3	3	X
fbem-9504	65	2	.	.	X
fbem-9504	65	3	countermeasures	countermeasure	NOUN
fbem-9504	65	4	to	to	PART
fbem-9504	65	5	improve	improve	VERB
fbem-9504	65	6	the	the	DET
fbem-9504	65	7	fiscal	fiscal	ADJ
fbem-9504	65	8	policy	policy	NOUN
fbem-9504	65	9	of	of	ADP
fbem-9504	65	10	china	china	PROPN
fbem-9504	65	11	's	's	PART
fbem-9504	65	12	elderly	elderly	ADJ
fbem-9504	65	13	service	service	NOUN
fbem-9504	65	14	system	system	NOUN
fbem-9504	65	15	3.1	3.1	NUM
fbem-9504	65	16	.	.	PUNCT
fbem-9504	65	17	increase	increase	VERB
fbem-9504	65	18	the	the	DET
fbem-9504	65	19	financial	financial	ADJ
fbem-9504	65	20	input	input	NOUN
fbem-9504	65	21	of	of	ADP
fbem-9504	65	22	the	the	DET
fbem-9504	65	23	elderly	elderly	ADJ
fbem-9504	65	24	service	service	NOUN
fbem-9504	65	25	one	one	NUM
fbem-9504	65	26	of	of	ADP
fbem-9504	65	27	the	the	DET
fbem-9504	65	28	reasons	reason	NOUN
fbem-9504	65	29	for	for	ADP
fbem-9504	65	30	the	the	DET
fbem-9504	65	31	slow	slow	ADJ
fbem-9504	65	32	construction	construction	NOUN
fbem-9504	65	33	of	of	ADP
fbem-9504	65	34	china	china	PROPN
fbem-9504	65	35	's	's	PART
fbem-9504	65	36	elderly	elderly	ADJ
fbem-9504	65	37	service	service	NOUN
fbem-9504	65	38	system	system	NOUN
fbem-9504	65	39	is	be	AUX
fbem-9504	65	40	the	the	DET
fbem-9504	65	41	low	low	ADJ
fbem-9504	65	42	financial	financial	ADJ
fbem-9504	65	43	investment	investment	NOUN
fbem-9504	65	44	in	in	ADP
fbem-9504	65	45	the	the	DET
fbem-9504	65	46	elderly	elderly	ADJ
fbem-9504	65	47	service	service	NOUN
fbem-9504	65	48	industry	industry	NOUN
fbem-9504	65	49	.	.	PUNCT
fbem-9504	66	1	from	from	ADP
fbem-9504	66	2	the	the	DET
fbem-9504	66	3	perspective	perspective	NOUN
fbem-9504	66	4	of	of	ADP
fbem-9504	66	5	financial	financial	ADJ
fbem-9504	66	6	investment	investment	NOUN
fbem-9504	66	7	,	,	PUNCT
fbem-9504	66	8	the	the	DET
fbem-9504	66	9	government	government	NOUN
fbem-9504	66	10	should	should	AUX
fbem-9504	66	11	not	not	PART
fbem-9504	66	12	only	only	ADV
fbem-9504	66	13	increase	increase	VERB
fbem-9504	66	14	the	the	DET
fbem-9504	66	15	financial	financial	ADJ
fbem-9504	66	16	investment	investment	NOUN
fbem-9504	66	17	in	in	ADP
fbem-9504	66	18	the	the	DET
fbem-9504	66	19	construction	construction	NOUN
fbem-9504	66	20	of	of	ADP
fbem-9504	66	21	the	the	DET
fbem-9504	66	22	elderly	elderly	ADJ
fbem-9504	66	23	service	service	NOUN
fbem-9504	66	24	system	system	NOUN
fbem-9504	66	25	,	,	PUNCT
fbem-9504	66	26	but	but	CCONJ
fbem-9504	66	27	also	also	ADV
fbem-9504	66	28	make	make	VERB
fbem-9504	66	29	reasonable	reasonable	ADJ
fbem-9504	66	30	allocation	allocation	NOUN
fbem-9504	66	31	and	and	CCONJ
fbem-9504	66	32	use	use	NOUN
fbem-9504	66	33	of	of	ADP
fbem-9504	66	34	the	the	DET
fbem-9504	66	35	limited	limited	ADJ
fbem-9504	66	36	financial	financial	ADJ
fbem-9504	66	37	funds	fund	NOUN
fbem-9504	66	38	,	,	PUNCT
fbem-9504	66	39	so	so	SCONJ
fbem-9504	66	40	as	as	SCONJ
fbem-9504	66	41	to	to	PART
fbem-9504	66	42	improve	improve	VERB
fbem-9504	66	43	the	the	DET
fbem-9504	66	44	efficiency	efficiency	NOUN
fbem-9504	66	45	of	of	ADP
fbem-9504	66	46	the	the	DET
fbem-9504	66	47	use	use	NOUN
fbem-9504	66	48	of	of	ADP
fbem-9504	66	49	financial	financial	ADJ
fbem-9504	66	50	funds	fund	NOUN
fbem-9504	66	51	to	to	PART
fbem-9504	66	52	meet	meet	VERB
fbem-9504	66	53	the	the	DET
fbem-9504	66	54	multi	multi	ADJ
fbem-9504	66	55	-	-	ADJ
fbem-9504	66	56	level	level	ADJ
fbem-9504	66	57	elderly	elderly	ADJ
fbem-9504	66	58	service	service	NOUN
fbem-9504	66	59	demand	demand	NOUN
fbem-9504	66	60	as	as	ADV
fbem-9504	66	61	soon	soon	ADV
fbem-9504	66	62	as	as	ADP
fbem-9504	66	63	possible	possible	ADJ
fbem-9504	66	64	.	.	PUNCT
fbem-9504	67	1	first	first	ADV
fbem-9504	67	2	of	of	ADP
fbem-9504	67	3	all	all	PRON
fbem-9504	67	4	,	,	PUNCT
fbem-9504	67	5	our	our	PRON
fbem-9504	67	6	government	government	NOUN
fbem-9504	67	7	should	should	AUX
fbem-9504	67	8	consider	consider	VERB
fbem-9504	67	9	the	the	DET
fbem-9504	67	10	amount	amount	NOUN
fbem-9504	67	11	of	of	ADP
fbem-9504	67	12	financial	financial	ADJ
fbem-9504	67	13	investment	investment	NOUN
fbem-9504	67	14	according	accord	VERB
fbem-9504	67	15	to	to	ADP
fbem-9504	67	16	the	the	DET
fbem-9504	67	17	level	level	NOUN
fbem-9504	67	18	of	of	ADP
fbem-9504	67	19	economic	economic	ADJ
fbem-9504	67	20	development	development	NOUN
fbem-9504	67	21	of	of	ADP
fbem-9504	67	22	each	each	DET
fbem-9504	67	23	region	region	NOUN
fbem-9504	67	24	,	,	PUNCT
fbem-9504	67	25	different	different	ADJ
fbem-9504	67	26	regions	region	NOUN
fbem-9504	67	27	have	have	VERB
fbem-9504	67	28	different	different	ADJ
fbem-9504	67	29	levels	level	NOUN
fbem-9504	67	30	of	of	ADP
fbem-9504	67	31	economic	economic	ADJ
fbem-9504	67	32	development	development	NOUN
fbem-9504	67	33	and	and	CCONJ
fbem-9504	67	34	different	different	ADJ
fbem-9504	67	35	levels	level	NOUN
fbem-9504	67	36	of	of	ADP
fbem-9504	67	37	elderly	elderly	ADJ
fbem-9504	67	38	service	service	NOUN
fbem-9504	67	39	development	development	NOUN
fbem-9504	67	40	,	,	PUNCT
fbem-9504	67	41	compared	compare	VERB
fbem-9504	67	42	to	to	ADP
fbem-9504	67	43	the	the	DET
fbem-9504	67	44	western	western	ADJ
fbem-9504	67	45	region	region	NOUN
fbem-9504	67	46	,	,	PUNCT
fbem-9504	67	47	the	the	DET
fbem-9504	67	48	level	level	NOUN
fbem-9504	67	49	of	of	ADP
fbem-9504	67	50	elderly	elderly	ADJ
fbem-9504	67	51	service	service	NOUN
fbem-9504	67	52	in	in	ADP
fbem-9504	67	53	the	the	DET
fbem-9504	67	54	eastern	eastern	ADJ
fbem-9504	67	55	region	region	NOUN
fbem-9504	67	56	is	be	AUX
fbem-9504	67	57	generally	generally	ADV
fbem-9504	67	58	high	high	ADJ
fbem-9504	67	59	,	,	PUNCT
fbem-9504	67	60	in	in	ADP
fbem-9504	67	61	order	order	NOUN
fbem-9504	67	62	to	to	PART
fbem-9504	67	63	balance	balance	VERB
fbem-9504	67	64	the	the	DET
fbem-9504	67	65	differences	difference	NOUN
fbem-9504	67	66	in	in	ADP
fbem-9504	67	67	the	the	DET
fbem-9504	67	68	level	level	NOUN
fbem-9504	67	69	of	of	ADP
fbem-9504	67	70	elderly	elderly	ADJ
fbem-9504	67	71	service	service	NOUN
fbem-9504	67	72	in	in	ADP
fbem-9504	67	73	each	each	DET
fbem-9504	67	74	region	region	NOUN
fbem-9504	67	75	,	,	PUNCT
fbem-9504	67	76	which	which	PRON
fbem-9504	67	77	requires	require	VERB
fbem-9504	67	78	the	the	DET
fbem-9504	67	79	government	government	NOUN
fbem-9504	67	80	to	to	PART
fbem-9504	67	81	appropriately	appropriately	ADV
fbem-9504	67	82	increase	increase	VERB
fbem-9504	67	83	the	the	DET
fbem-9504	67	84	financial	financial	ADJ
fbem-9504	67	85	support	support	NOUN
fbem-9504	67	86	to	to	ADP
fbem-9504	67	87	the	the	DET
fbem-9504	67	88	less	less	ADV
fbem-9504	67	89	developed	developed	ADJ
fbem-9504	67	90	regions	region	NOUN
fbem-9504	67	91	in	in	ADP
fbem-9504	67	92	the	the	DET
fbem-9504	67	93	west	west	NOUN
fbem-9504	67	94	.	.	PUNCT
fbem-9504	68	1	secondly	secondly	ADV
fbem-9504	68	2	,	,	PUNCT
fbem-9504	68	3	there	there	PRON
fbem-9504	68	4	is	be	VERB
fbem-9504	68	5	a	a	DET
fbem-9504	68	6	certain	certain	ADJ
fbem-9504	68	7	gap	gap	NOUN
fbem-9504	68	8	in	in	ADP
fbem-9504	68	9	the	the	DET
fbem-9504	68	10	annual	annual	ADJ
fbem-9504	68	11	financial	financial	ADJ
fbem-9504	68	12	funds	fund	NOUN
fbem-9504	68	13	used	use	VERB
fbem-9504	68	14	by	by	ADP
fbem-9504	68	15	our	our	PRON
fbem-9504	68	16	government	government	NOUN
fbem-9504	68	17	to	to	PART
fbem-9504	68	18	support	support	VERB
fbem-9504	68	19	senior	senior	ADJ
fbem-9504	68	20	care	care	NOUN
fbem-9504	68	21	services	service	NOUN
fbem-9504	68	22	.	.	PUNCT
fbem-9504	69	1	on	on	ADP
fbem-9504	69	2	the	the	DET
fbem-9504	69	3	one	one	NUM
fbem-9504	69	4	hand	hand	NOUN
fbem-9504	69	5	,	,	PUNCT
fbem-9504	69	6	the	the	DET
fbem-9504	69	7	government	government	NOUN
fbem-9504	69	8	can	can	AUX
fbem-9504	69	9	build	build	VERB
fbem-9504	69	10	a	a	DET
fbem-9504	69	11	pension	pension	NOUN
fbem-9504	69	12	fund	fund	NOUN
fbem-9504	69	13	to	to	PART
fbem-9504	69	14	guide	guide	VERB
fbem-9504	69	15	social	social	ADJ
fbem-9504	69	16	capital	capital	NOUN
fbem-9504	69	17	to	to	PART
fbem-9504	69	18	invest	invest	VERB
fbem-9504	69	19	in	in	ADP
fbem-9504	69	20	the	the	DET
fbem-9504	69	21	senior	senior	ADJ
fbem-9504	69	22	care	care	NOUN
fbem-9504	69	23	service	service	NOUN
fbem-9504	69	24	industry	industry	NOUN
fbem-9504	69	25	,	,	PUNCT
fbem-9504	69	26	which	which	PRON
fbem-9504	69	27	can	can	AUX
fbem-9504	69	28	be	be	AUX
fbem-9504	69	29	used	use	VERB
fbem-9504	69	30	to	to	PART
fbem-9504	69	31	solve	solve	VERB
fbem-9504	69	32	the	the	DET
fbem-9504	69	33	state	state	NOUN
fbem-9504	69	34	of	of	ADP
fbem-9504	69	35	vacant	vacant	ADJ
fbem-9504	69	36	funds	fund	NOUN
fbem-9504	69	37	for	for	ADP
fbem-9504	69	38	the	the	DET
fbem-9504	69	39	welfare	welfare	NOUN
fbem-9504	69	40	of	of	ADP
fbem-9504	69	41	the	the	DET
fbem-9504	69	42	elderly	elderly	ADJ
fbem-9504	69	43	.	.	PUNCT
fbem-9504	70	1	on	on	ADP
fbem-9504	70	2	the	the	DET
fbem-9504	70	3	other	other	ADJ
fbem-9504	70	4	hand	hand	NOUN
fbem-9504	70	5	,	,	PUNCT
fbem-9504	70	6	it	it	PRON
fbem-9504	70	7	can	can	AUX
fbem-9504	70	8	increase	increase	VERB
fbem-9504	70	9	the	the	DET
fbem-9504	70	10	subsidies	subsidy	NOUN
fbem-9504	70	11	of	of	ADP
fbem-9504	70	12	financial	financial	ADJ
fbem-9504	70	13	policies	policy	NOUN
fbem-9504	70	14	for	for	ADP
fbem-9504	70	15	elderly	elderly	ADJ
fbem-9504	70	16	services	service	NOUN
fbem-9504	70	17	,	,	PUNCT
fbem-9504	70	18	appropriately	appropriately	ADV
fbem-9504	70	19	expand	expand	VERB
fbem-9504	70	20	the	the	DET
fbem-9504	70	21	coverage	coverage	NOUN
fbem-9504	70	22	of	of	ADP
fbem-9504	70	23	financial	financial	ADJ
fbem-9504	70	24	preferential	preferential	ADJ
fbem-9504	70	25	policies	policy	NOUN
fbem-9504	70	26	,	,	PUNCT
fbem-9504	70	27	and	and	CCONJ
fbem-9504	70	28	bring	bring	VERB
fbem-9504	70	29	into	into	ADP
fbem-9504	70	30	play	play	NOUN
fbem-9504	70	31	the	the	DET
fbem-9504	70	32	dual	dual	ADJ
fbem-9504	70	33	power	power	NOUN
fbem-9504	70	34	of	of	ADP
fbem-9504	70	35	government	government	NOUN
fbem-9504	70	36	and	and	CCONJ
fbem-9504	70	37	market	market	NOUN
fbem-9504	70	38	to	to	PART
fbem-9504	70	39	promote	promote	VERB
fbem-9504	70	40	the	the	DET
fbem-9504	70	41	construction	construction	NOUN
fbem-9504	70	42	of	of	ADP
fbem-9504	70	43	elderly	elderly	ADJ
fbem-9504	70	44	service	service	NOUN
fbem-9504	70	45	system	system	NOUN
fbem-9504	70	46	and	and	CCONJ
fbem-9504	70	47	the	the	DET
fbem-9504	70	48	improvement	improvement	NOUN
fbem-9504	70	49	of	of	ADP
fbem-9504	70	50	elderly	elderly	ADJ
fbem-9504	70	51	quality	quality	NOUN
fbem-9504	70	52	.	.	PUNCT
fbem-9504	71	1	3.2	3.2	NUM
fbem-9504	71	2	.	.	PUNCT
fbem-9504	72	1	improve	improve	VERB
fbem-9504	72	2	the	the	DET
fbem-9504	72	3	legal	legal	ADJ
fbem-9504	72	4	system	system	NOUN
fbem-9504	72	5	of	of	ADP
fbem-9504	72	6	senior	senior	ADJ
fbem-9504	72	7	care	care	NOUN
fbem-9504	72	8	services	service	NOUN
fbem-9504	72	9	perfect	perfect	ADJ
fbem-9504	72	10	laws	law	NOUN
fbem-9504	72	11	and	and	CCONJ
fbem-9504	72	12	regulations	regulation	NOUN
fbem-9504	72	13	are	be	AUX
fbem-9504	72	14	the	the	DET
fbem-9504	72	15	basis	basis	NOUN
fbem-9504	72	16	for	for	ADP
fbem-9504	72	17	the	the	DET
fbem-9504	72	18	effective	effective	ADJ
fbem-9504	72	19	implementation	implementation	NOUN
fbem-9504	72	20	of	of	ADP
fbem-9504	72	21	policies	policy	NOUN
fbem-9504	72	22	and	and	CCONJ
fbem-9504	72	23	the	the	DET
fbem-9504	72	24	institutional	institutional	ADJ
fbem-9504	72	25	guarantee	guarantee	NOUN
fbem-9504	72	26	for	for	ADP
fbem-9504	72	27	the	the	DET
fbem-9504	72	28	effective	effective	ADJ
fbem-9504	72	29	implementation	implementation	NOUN
fbem-9504	72	30	of	of	ADP
fbem-9504	72	31	financial	financial	ADJ
fbem-9504	72	32	policies	policy	NOUN
fbem-9504	72	33	,	,	PUNCT
fbem-9504	72	34	and	and	CCONJ
fbem-9504	72	35	it	it	PRON
fbem-9504	72	36	is	be	AUX
fbem-9504	72	37	necessary	necessary	ADJ
fbem-9504	72	38	to	to	PART
fbem-9504	72	39	improve	improve	VERB
fbem-9504	72	40	the	the	DET
fbem-9504	72	41	relevant	relevant	ADJ
fbem-9504	72	42	laws	law	NOUN
fbem-9504	72	43	and	and	CCONJ
fbem-9504	72	44	regulations	regulation	NOUN
fbem-9504	72	45	to	to	PART
fbem-9504	72	46	promote	promote	VERB
fbem-9504	72	47	the	the	DET
fbem-9504	72	48	development	development	NOUN
fbem-9504	72	49	of	of	ADP
fbem-9504	72	50	the	the	DET
fbem-9504	72	51	elderly	elderly	ADJ
fbem-9504	72	52	service	service	NOUN
fbem-9504	72	53	system	system	NOUN
fbem-9504	72	54	.	.	PUNCT
fbem-9504	73	1	laws	law	NOUN
fbem-9504	73	2	and	and	CCONJ
fbem-9504	73	3	regulations	regulation	NOUN
fbem-9504	73	4	play	play	VERB
fbem-9504	73	5	a	a	DET
fbem-9504	73	6	vital	vital	ADJ
fbem-9504	73	7	role	role	NOUN
fbem-9504	73	8	in	in	ADP
fbem-9504	73	9	the	the	DET
fbem-9504	73	10	investment	investment	NOUN
fbem-9504	73	11	and	and	CCONJ
fbem-9504	73	12	use	use	NOUN
fbem-9504	73	13	of	of	ADP
fbem-9504	73	14	funds	fund	NOUN
fbem-9504	73	15	for	for	ADP
fbem-9504	73	16	the	the	DET
fbem-9504	73	17	construction	construction	NOUN
fbem-9504	73	18	of	of	ADP
fbem-9504	73	19	the	the	DET
fbem-9504	73	20	elderly	elderly	ADJ
fbem-9504	73	21	service	service	NOUN
fbem-9504	73	22	system	system	NOUN
fbem-9504	73	23	.	.	PUNCT
fbem-9504	74	1	it	it	PRON
fbem-9504	74	2	can	can	AUX
fbem-9504	74	3	also	also	ADV
fbem-9504	74	4	regulate	regulate	VERB
fbem-9504	74	5	and	and	CCONJ
fbem-9504	74	6	restrain	restrain	VERB
fbem-9504	74	7	the	the	DET
fbem-9504	74	8	behavior	behavior	NOUN
fbem-9504	74	9	of	of	ADP
fbem-9504	74	10	the	the	DET
fbem-9504	74	11	government	government	NOUN
fbem-9504	74	12	,	,	PUNCT
fbem-9504	74	13	enterprises	enterprise	NOUN
fbem-9504	74	14	and	and	CCONJ
fbem-9504	74	15	individuals	individual	NOUN
fbem-9504	74	16	,	,	PUNCT
fbem-9504	74	17	and	and	CCONJ
fbem-9504	74	18	better	well	ADJ
fbem-9504	74	19	manage	manage	VERB
fbem-9504	74	20	and	and	CCONJ
fbem-9504	74	21	supervise	supervise	VERB
fbem-9504	74	22	the	the	DET
fbem-9504	74	23	elderly	elderly	ADJ
fbem-9504	74	24	service	service	NOUN
fbem-9504	74	25	institutions	institution	NOUN
fbem-9504	74	26	,	,	PUNCT
fbem-9504	74	27	so	so	SCONJ
fbem-9504	74	28	as	as	SCONJ
fbem-9504	74	29	to	to	PART
fbem-9504	74	30	urge	urge	VERB
fbem-9504	74	31	them	they	PRON
fbem-9504	74	32	to	to	PART
fbem-9504	74	33	better	well	ADV
fbem-9504	74	34	perform	perform	VERB
fbem-9504	74	35	their	their	PRON
fbem-9504	74	36	intelligence	intelligence	NOUN
fbem-9504	74	37	,	,	PUNCT
fbem-9504	74	38	better	well	ADV
fbem-9504	74	39	provide	provide	VERB
fbem-9504	74	40	elderly	elderly	ADJ
fbem-9504	74	41	services	service	NOUN
fbem-9504	74	42	and	and	CCONJ
fbem-9504	74	43	build	build	VERB
fbem-9504	74	44	the	the	DET
fbem-9504	74	45	elderly	elderly	ADJ
fbem-9504	74	46	service	service	NOUN
fbem-9504	74	47	system	system	NOUN
fbem-9504	74	48	.	.	PUNCT
fbem-9504	75	1	3.3	3.3	NUM
fbem-9504	75	2	.	.	PUNCT
fbem-9504	76	1	improve	improve	VERB
fbem-9504	76	2	the	the	DET
fbem-9504	76	3	efficiency	efficiency	NOUN
fbem-9504	76	4	of	of	ADP
fbem-9504	76	5	using	use	VERB
fbem-9504	76	6	financial	financial	ADJ
fbem-9504	76	7	subsidies	subsidy	NOUN
fbem-9504	76	8	improving	improve	VERB
fbem-9504	76	9	the	the	DET
fbem-9504	76	10	efficiency	efficiency	NOUN
fbem-9504	76	11	of	of	ADP
fbem-9504	76	12	the	the	DET
fbem-9504	76	13	use	use	NOUN
fbem-9504	76	14	of	of	ADP
fbem-9504	76	15	financial	financial	ADJ
fbem-9504	76	16	funds	fund	NOUN
fbem-9504	76	17	can	can	AUX
fbem-9504	76	18	track	track	VERB
fbem-9504	76	19	the	the	DET
fbem-9504	76	20	use	use	NOUN
fbem-9504	76	21	of	of	ADP
fbem-9504	76	22	funds	fund	NOUN
fbem-9504	76	23	for	for	ADP
fbem-9504	76	24	the	the	DET
fbem-9504	76	25	construction	construction	NOUN
fbem-9504	76	26	of	of	ADP
fbem-9504	76	27	the	the	DET
fbem-9504	76	28	elderly	elderly	ADJ
fbem-9504	76	29	service	service	NOUN
fbem-9504	76	30	system	system	NOUN
fbem-9504	76	31	according	accord	VERB
fbem-9504	76	32	to	to	ADP
fbem-9504	76	33	the	the	DET
fbem-9504	76	34	construction	construction	NOUN
fbem-9504	76	35	or	or	CCONJ
fbem-9504	76	36	operation	operation	NOUN
fbem-9504	76	37	of	of	ADP
fbem-9504	76	38	specific	specific	ADJ
fbem-9504	76	39	projects	project	NOUN
fbem-9504	76	40	,	,	PUNCT
fbem-9504	76	41	so	so	SCONJ
fbem-9504	76	42	as	as	SCONJ
fbem-9504	76	43	to	to	PART
fbem-9504	76	44	give	give	VERB
fbem-9504	76	45	better	well	ADJ
fbem-9504	76	46	play	play	NOUN
fbem-9504	76	47	to	to	ADP
fbem-9504	76	48	the	the	DET
fbem-9504	76	49	effectiveness	effectiveness	NOUN
fbem-9504	76	50	of	of	ADP
fbem-9504	76	51	their	their	PRON
fbem-9504	76	52	use	use	NOUN
fbem-9504	76	53	.	.	PUNCT
fbem-9504	77	1	develop	develop	VERB
fbem-9504	77	2	a	a	DET
fbem-9504	77	3	more	more	ADV
fbem-9504	77	4	detailed	detailed	ADJ
fbem-9504	77	5	subsidy	subsidy	NOUN
fbem-9504	77	6	method	method	NOUN
fbem-9504	77	7	and	and	CCONJ
fbem-9504	77	8	adopt	adopt	VERB
fbem-9504	77	9	a	a	DET
fbem-9504	77	10	categorical	categorical	ADJ
fbem-9504	77	11	subsidy	subsidy	NOUN
fbem-9504	77	12	approach	approach	NOUN
fbem-9504	77	13	.	.	PUNCT
fbem-9504	78	1	an	an	DET
fbem-9504	78	2	effective	effective	ADJ
fbem-9504	78	3	financial	financial	ADJ
fbem-9504	78	4	subsidy	subsidy	NOUN
fbem-9504	78	5	fund	fund	NOUN
fbem-9504	78	6	management	management	NOUN
fbem-9504	78	7	mechanism	mechanism	NOUN
fbem-9504	78	8	can	can	AUX
fbem-9504	78	9	,	,	PUNCT
fbem-9504	78	10	on	on	ADP
fbem-9504	78	11	the	the	DET
fbem-9504	78	12	one	one	NUM
fbem-9504	78	13	hand	hand	NOUN
fbem-9504	78	14	,	,	PUNCT
fbem-9504	78	15	improve	improve	VERB
fbem-9504	78	16	the	the	DET
fbem-9504	78	17	utilization	utilization	NOUN
fbem-9504	78	18	rate	rate	NOUN
fbem-9504	78	19	of	of	ADP
fbem-9504	78	20	funds	fund	NOUN
fbem-9504	78	21	and	and	CCONJ
fbem-9504	78	22	avoid	avoid	VERB
fbem-9504	78	23	the	the	DET
fbem-9504	78	24	misappropriation	misappropriation	NOUN
fbem-9504	78	25	and	and	CCONJ
fbem-9504	78	26	occupation	occupation	NOUN
fbem-9504	78	27	of	of	ADP
fbem-9504	78	28	funds	fund	NOUN
fbem-9504	78	29	;	;	PUNCT
fbem-9504	78	30	on	on	ADP
fbem-9504	78	31	the	the	DET
fbem-9504	78	32	other	other	ADJ
fbem-9504	78	33	hand	hand	NOUN
fbem-9504	78	34	,	,	PUNCT
fbem-9504	78	35	it	it	PRON
fbem-9504	78	36	can	can	AUX
fbem-9504	78	37	gradually	gradually	ADV
fbem-9504	78	38	improve	improve	VERB
fbem-9504	78	39	the	the	DET
fbem-9504	78	40	financial	financial	ADJ
fbem-9504	78	41	management	management	NOUN
fbem-9504	78	42	system	system	NOUN
fbem-9504	78	43	of	of	ADP
fbem-9504	78	44	the	the	DET
fbem-9504	78	45	elderly	elderly	ADJ
fbem-9504	78	46	service	service	NOUN
fbem-9504	78	47	system	system	NOUN
fbem-9504	78	48	and	and	CCONJ
fbem-9504	78	49	lay	lie	VERB
fbem-9504	78	50	a	a	DET
fbem-9504	78	51	solid	solid	ADJ
fbem-9504	78	52	material	material	NOUN
fbem-9504	78	53	foundation	foundation	NOUN
fbem-9504	78	54	for	for	ADP
fbem-9504	78	55	the	the	DET
fbem-9504	78	56	construction	construction	NOUN
fbem-9504	78	57	of	of	ADP
fbem-9504	78	58	the	the	DET
fbem-9504	78	59	elderly	elderly	ADJ
fbem-9504	78	60	service	service	NOUN
fbem-9504	78	61	system	system	NOUN
fbem-9504	78	62	.	.	PUNCT
fbem-9504	79	1	therefore	therefore	ADV
fbem-9504	79	2	,	,	PUNCT
fbem-9504	79	3	government	government	NOUN
fbem-9504	79	4	departments	department	NOUN
fbem-9504	79	5	at	at	ADP
fbem-9504	79	6	all	all	DET
fbem-9504	79	7	levels	level	NOUN
fbem-9504	79	8	can	can	AUX
fbem-9504	79	9	improve	improve	VERB
fbem-9504	79	10	the	the	DET
fbem-9504	79	11	financial	financial	ADJ
fbem-9504	79	12	subsidy	subsidy	NOUN
fbem-9504	79	13	fund	fund	NOUN
fbem-9504	79	14	management	management	NOUN
fbem-9504	79	15	mechanism	mechanism	NOUN
fbem-9504	79	16	by	by	ADP
fbem-9504	79	17	improving	improve	VERB
fbem-9504	79	18	the	the	DET
fbem-9504	79	19	management	management	NOUN
fbem-9504	79	20	of	of	ADP
fbem-9504	79	21	the	the	DET
fbem-9504	79	22	financial	financial	ADJ
fbem-9504	79	23	funds	fund	NOUN
fbem-9504	79	24	for	for	ADP
fbem-9504	79	25	the	the	DET
fbem-9504	79	26	construction	construction	NOUN
fbem-9504	79	27	of	of	ADP
fbem-9504	79	28	the	the	DET
fbem-9504	79	29	elderly	elderly	ADJ
fbem-9504	79	30	service	service	NOUN
fbem-9504	79	31	system	system	NOUN
fbem-9504	79	32	in	in	ADP
fbem-9504	79	33	various	various	ADJ
fbem-9504	79	34	places	place	NOUN
fbem-9504	79	35	and	and	CCONJ
fbem-9504	79	36	combining	combine	VERB
fbem-9504	79	37	the	the	DET
fbem-9504	79	38	characteristics	characteristic	NOUN
fbem-9504	79	39	of	of	ADP
fbem-9504	79	40	fund	fund	NOUN
fbem-9504	79	41	operation	operation	NOUN
fbem-9504	79	42	to	to	PART
fbem-9504	79	43	enhance	enhance	VERB
fbem-9504	79	44	the	the	DET
fbem-9504	79	45	effect	effect	NOUN
fbem-9504	79	46	of	of	ADP
fbem-9504	79	47	fund	fund	NOUN
fbem-9504	79	48	utilization	utilization	NOUN
fbem-9504	79	49	.	.	PUNCT
fbem-9504	80	1	3.4	3.4	NUM
fbem-9504	80	2	.	.	PUNCT
fbem-9504	80	3	improve	improve	VERB
fbem-9504	80	4	the	the	DET
fbem-9504	80	5	tax	tax	NOUN
fbem-9504	80	6	preference	preference	NOUN
fbem-9504	80	7	system	system	NOUN
fbem-9504	80	8	improve	improve	VERB
fbem-9504	80	9	the	the	DET
fbem-9504	80	10	tax	tax	NOUN
fbem-9504	80	11	preferential	preferential	ADJ
fbem-9504	80	12	policy	policy	NOUN
fbem-9504	80	13	for	for	ADP
fbem-9504	80	14	the	the	DET
fbem-9504	80	15	elderly	elderly	ADJ
fbem-9504	80	16	service	service	NOUN
fbem-9504	80	17	industry	industry	NOUN
fbem-9504	80	18	,	,	PUNCT
fbem-9504	80	19	include	include	VERB
fbem-9504	80	20	some	some	DET
fbem-9504	80	21	products	product	NOUN
fbem-9504	80	22	involving	involve	VERB
fbem-9504	80	23	elderly	elderly	ADJ
fbem-9504	80	24	service	service	NOUN
fbem-9504	80	25	into	into	ADP
fbem-9504	80	26	the	the	DET
fbem-9504	80	27	scope	scope	NOUN
fbem-9504	80	28	of	of	ADP
fbem-9504	80	29	taxation	taxation	NOUN
fbem-9504	80	30	,	,	PUNCT
fbem-9504	80	31	and	and	CCONJ
fbem-9504	80	32	give	give	VERB
fbem-9504	80	33	tax	tax	NOUN
fbem-9504	80	34	preferences	preference	NOUN
fbem-9504	80	35	to	to	ADP
fbem-9504	80	36	the	the	DET
fbem-9504	80	37	industry	industry	NOUN
fbem-9504	80	38	and	and	CCONJ
fbem-9504	80	39	income	income	NOUN
fbem-9504	80	40	in	in	ADP
fbem-9504	80	41	related	related	ADJ
fbem-9504	80	42	fields	field	NOUN
fbem-9504	80	43	to	to	PART
fbem-9504	80	44	effectively	effectively	ADV
fbem-9504	80	45	reduce	reduce	VERB
fbem-9504	80	46	the	the	DET
fbem-9504	80	47	elderly	elderly	ADJ
fbem-9504	80	48	's	's	PART
fbem-9504	80	49	elderly	elderly	ADJ
fbem-9504	80	50	cost	cost	NOUN
fbem-9504	80	51	.	.	PUNCT
fbem-9504	81	1	in	in	ADP
fbem-9504	81	2	addition	addition	NOUN
fbem-9504	81	3	,	,	PUNCT
fbem-9504	81	4	the	the	DET
fbem-9504	81	5	demand	demand	NOUN
fbem-9504	81	6	for	for	ADP
fbem-9504	81	7	professional	professional	ADJ
fbem-9504	81	8	elderly	elderly	ADJ
fbem-9504	81	9	care	care	NOUN
fbem-9504	81	10	workers	worker	NOUN
fbem-9504	81	11	in	in	ADP
fbem-9504	81	12	the	the	DET
fbem-9504	81	13	market	market	NOUN
fbem-9504	81	14	is	be	AUX
fbem-9504	81	15	increasing	increase	VERB
fbem-9504	81	16	in	in	ADP
fbem-9504	81	17	the	the	DET
fbem-9504	81	18	future	future	NOUN
fbem-9504	81	19	,	,	PUNCT
fbem-9504	81	20	and	and	CCONJ
fbem-9504	81	21	a	a	DET
fbem-9504	81	22	perfect	perfect	ADJ
fbem-9504	81	23	talent	talent	NOUN
fbem-9504	81	24	training	training	NOUN
fbem-9504	81	25	mechanism	mechanism	NOUN
fbem-9504	81	26	must	must	AUX
fbem-9504	81	27	be	be	AUX
fbem-9504	81	28	formulated	formulate	VERB
fbem-9504	81	29	.	.	PUNCT
fbem-9504	82	1	it	it	PRON
fbem-9504	82	2	is	be	AUX
fbem-9504	82	3	necessary	necessary	ADJ
fbem-9504	82	4	for	for	SCONJ
fbem-9504	82	5	the	the	DET
fbem-9504	82	6	government	government	NOUN
fbem-9504	82	7	to	to	PART
fbem-9504	82	8	use	use	VERB
fbem-9504	82	9	taxation	taxation	NOUN
fbem-9504	82	10	to	to	PART
fbem-9504	82	11	support	support	VERB
fbem-9504	82	12	the	the	DET
fbem-9504	82	13	construction	construction	NOUN
fbem-9504	82	14	of	of	ADP
fbem-9504	82	15	the	the	DET
fbem-9504	82	16	professional	professional	ADJ
fbem-9504	82	17	talent	talent	NOUN
fbem-9504	82	18	team	team	NOUN
fbem-9504	82	19	and	and	CCONJ
fbem-9504	82	20	the	the	DET
fbem-9504	82	21	cultivation	cultivation	NOUN
fbem-9504	82	22	of	of	ADP
fbem-9504	82	23	professional	professional	ADJ
fbem-9504	82	24	talents	talent	NOUN
fbem-9504	82	25	in	in	ADP
fbem-9504	82	26	the	the	DET
fbem-9504	82	27	elderly	elderly	ADJ
fbem-9504	82	28	service	service	NOUN
fbem-9504	82	29	industry	industry	NOUN
fbem-9504	82	30	,	,	PUNCT
fbem-9504	82	31	to	to	PART
fbem-9504	82	32	provide	provide	VERB
fbem-9504	82	33	corresponding	corresponding	ADJ
fbem-9504	82	34	tax	tax	NOUN
fbem-9504	82	35	incentives	incentive	NOUN
fbem-9504	82	36	for	for	ADP
fbem-9504	82	37	the	the	DET
fbem-9504	82	38	research	research	NOUN
fbem-9504	82	39	and	and	CCONJ
fbem-9504	82	40	development	development	NOUN
fbem-9504	82	41	,	,	PUNCT
fbem-9504	82	42	production	production	NOUN
fbem-9504	82	43	and	and	CCONJ
fbem-9504	82	44	distribution	distribution	NOUN
fbem-9504	82	45	of	of	ADP
fbem-9504	82	46	products	product	NOUN
fbem-9504	82	47	for	for	ADP
fbem-9504	82	48	the	the	DET
fbem-9504	82	49	elderly	elderly	ADJ
fbem-9504	82	50	,	,	PUNCT
fbem-9504	82	51	to	to	PART
fbem-9504	82	52	exempt	exempt	VERB
fbem-9504	82	53	the	the	DET
fbem-9504	82	54	personal	personal	ADJ
fbem-9504	82	55	income	income	NOUN
fbem-9504	82	56	tax	tax	NOUN
fbem-9504	82	57	of	of	ADP
fbem-9504	82	58	the	the	DET
fbem-9504	82	59	part	part	NOUN
fbem-9504	82	60	of	of	ADP
fbem-9504	82	61	salary	salary	NOUN
fbem-9504	82	62	income	income	NOUN
fbem-9504	82	63	of	of	ADP
fbem-9504	82	64	the	the	DET
fbem-9504	82	65	employees	employee	NOUN
fbem-9504	82	66	in	in	ADP
fbem-9504	82	67	the	the	DET
fbem-9504	82	68	elderly	elderly	ADJ
fbem-9504	82	69	service	service	NOUN
fbem-9504	82	70	,	,	PUNCT
fbem-9504	82	71	and	and	CCONJ
fbem-9504	82	72	to	to	PART
fbem-9504	82	73	give	give	VERB
fbem-9504	82	74	tax	tax	NOUN
fbem-9504	82	75	exemptions	exemption	NOUN
fbem-9504	82	76	and	and	CCONJ
fbem-9504	82	77	tax	tax	NOUN
fbem-9504	82	78	deductions	deduction	NOUN
fbem-9504	82	79	to	to	ADP
fbem-9504	82	80	the	the	DET
fbem-9504	82	81	relevant	relevant	ADJ
fbem-9504	82	82	nursing	nursing	NOUN
fbem-9504	82	83	training	training	NOUN
fbem-9504	82	84	institutions	institution	NOUN
fbem-9504	82	85	,	,	PUNCT
fbem-9504	82	86	and	and	CCONJ
fbem-9504	82	87	to	to	PART
fbem-9504	82	88	increase	increase	VERB
fbem-9504	82	89	the	the	DET
fbem-9504	82	90	relevant	relevant	ADJ
fbem-9504	82	91	tax	tax	NOUN
fbem-9504	82	92	incentive	incentive	NOUN
fbem-9504	82	93	system	system	NOUN
fbem-9504	82	94	for	for	ADP
fbem-9504	82	95	the	the	DET
fbem-9504	82	96	elderly	elderly	ADJ
fbem-9504	82	97	service	service	NOUN
fbem-9504	82	98	providers	provider	NOUN
fbem-9504	82	99	accordingly	accordingly	ADV
fbem-9504	82	100	the	the	DET
fbem-9504	82	101	tax	tax	NOUN
fbem-9504	82	102	incentive	incentive	NOUN
fbem-9504	82	103	system	system	NOUN
fbem-9504	82	104	for	for	ADP
fbem-9504	82	105	senior	senior	ADJ
fbem-9504	82	106	care	care	NOUN
fbem-9504	82	107	service	service	NOUN
fbem-9504	82	108	providers	provider	NOUN
fbem-9504	82	109	should	should	AUX
fbem-9504	82	110	be	be	AUX
fbem-9504	82	111	increased	increase	VERB
fbem-9504	82	112	accordingly	accordingly	ADV
fbem-9504	82	113	.	.	PUNCT
fbem-9504	83	1	89	89	NUM
fbem-9504	83	2	4	4	NUM
fbem-9504	83	3	.	.	PUNCT
fbem-9504	84	1	conclusion	conclusion	NOUN
fbem-9504	84	2	population	population	NOUN
fbem-9504	84	3	aging	aging	NOUN
fbem-9504	84	4	has	have	AUX
fbem-9504	84	5	gradually	gradually	ADV
fbem-9504	84	6	become	become	VERB
fbem-9504	84	7	a	a	DET
fbem-9504	84	8	hot	hot	ADJ
fbem-9504	84	9	issue	issue	NOUN
fbem-9504	84	10	of	of	ADP
fbem-9504	84	11	concern	concern	NOUN
fbem-9504	84	12	for	for	ADP
fbem-9504	84	13	all	all	DET
fbem-9504	84	14	countries	country	NOUN
fbem-9504	84	15	in	in	ADP
fbem-9504	84	16	the	the	DET
fbem-9504	84	17	world	world	NOUN
fbem-9504	84	18	,	,	PUNCT
fbem-9504	84	19	and	and	CCONJ
fbem-9504	84	20	china	china	PROPN
fbem-9504	84	21	's	's	PART
fbem-9504	84	22	elderly	elderly	ADJ
fbem-9504	84	23	service	service	NOUN
fbem-9504	84	24	industry	industry	NOUN
fbem-9504	84	25	started	start	VERB
fbem-9504	84	26	late	late	ADV
fbem-9504	84	27	and	and	CCONJ
fbem-9504	84	28	the	the	DET
fbem-9504	84	29	construction	construction	NOUN
fbem-9504	84	30	of	of	ADP
fbem-9504	84	31	elderly	elderly	ADJ
fbem-9504	84	32	service	service	NOUN
fbem-9504	84	33	system	system	NOUN
fbem-9504	84	34	is	be	AUX
fbem-9504	84	35	not	not	PART
fbem-9504	84	36	perfect	perfect	ADJ
fbem-9504	84	37	.	.	PUNCT
fbem-9504	85	1	in	in	ADP
fbem-9504	85	2	recent	recent	ADJ
fbem-9504	85	3	years	year	NOUN
fbem-9504	85	4	,	,	PUNCT
fbem-9504	85	5	the	the	DET
fbem-9504	85	6	number	number	NOUN
fbem-9504	85	7	of	of	ADP
fbem-9504	85	8	elderly	elderly	ADJ
fbem-9504	85	9	people	people	NOUN
fbem-9504	85	10	in	in	ADP
fbem-9504	85	11	china	china	PROPN
fbem-9504	85	12	has	have	AUX
fbem-9504	85	13	been	be	AUX
fbem-9504	85	14	increasing	increase	VERB
fbem-9504	85	15	,	,	PUNCT
fbem-9504	85	16	therefore	therefore	ADV
fbem-9504	85	17	,	,	PUNCT
fbem-9504	85	18	it	it	PRON
fbem-9504	85	19	is	be	AUX
fbem-9504	85	20	of	of	ADP
fbem-9504	85	21	great	great	ADJ
fbem-9504	85	22	practical	practical	ADJ
fbem-9504	85	23	significance	significance	NOUN
fbem-9504	85	24	to	to	PART
fbem-9504	85	25	study	study	VERB
fbem-9504	85	26	the	the	DET
fbem-9504	85	27	construction	construction	NOUN
fbem-9504	85	28	of	of	ADP
fbem-9504	85	29	the	the	DET
fbem-9504	85	30	elderly	elderly	ADJ
fbem-9504	85	31	service	service	NOUN
fbem-9504	85	32	system	system	NOUN
fbem-9504	85	33	and	and	CCONJ
fbem-9504	85	34	the	the	DET
fbem-9504	85	35	related	related	ADJ
fbem-9504	85	36	fiscal	fiscal	ADJ
fbem-9504	85	37	policy	policy	NOUN
fbem-9504	85	38	,	,	PUNCT
fbem-9504	85	39	which	which	PRON
fbem-9504	85	40	can	can	AUX
fbem-9504	85	41	not	not	PART
fbem-9504	85	42	only	only	ADV
fbem-9504	85	43	provide	provide	VERB
fbem-9504	85	44	a	a	DET
fbem-9504	85	45	better	well	ADJ
fbem-9504	85	46	environment	environment	NOUN
fbem-9504	85	47	for	for	ADP
fbem-9504	85	48	the	the	DET
fbem-9504	85	49	elderly	elderly	ADJ
fbem-9504	85	50	,	,	PUNCT
fbem-9504	85	51	but	but	CCONJ
fbem-9504	85	52	also	also	ADV
fbem-9504	85	53	promote	promote	VERB
fbem-9504	85	54	the	the	DET
fbem-9504	85	55	sustainable	sustainable	ADJ
fbem-9504	85	56	development	development	NOUN
fbem-9504	85	57	of	of	ADP
fbem-9504	85	58	the	the	DET
fbem-9504	85	59	economy	economy	NOUN
fbem-9504	85	60	.	.	PUNCT
fbem-9504	86	1	this	this	DET
fbem-9504	86	2	paper	paper	NOUN
fbem-9504	86	3	first	first	ADV
fbem-9504	86	4	analyzes	analyze	VERB
fbem-9504	86	5	the	the	DET
fbem-9504	86	6	history	history	NOUN
fbem-9504	86	7	of	of	ADP
fbem-9504	86	8	the	the	DET
fbem-9504	86	9	development	development	NOUN
fbem-9504	86	10	of	of	ADP
fbem-9504	86	11	the	the	DET
fbem-9504	86	12	elderly	elderly	ADJ
fbem-9504	86	13	service	service	NOUN
fbem-9504	86	14	system	system	NOUN
fbem-9504	86	15	and	and	CCONJ
fbem-9504	86	16	the	the	DET
fbem-9504	86	17	current	current	ADJ
fbem-9504	86	18	situation	situation	NOUN
fbem-9504	86	19	of	of	ADP
fbem-9504	86	20	the	the	DET
fbem-9504	86	21	elderly	elderly	ADJ
fbem-9504	86	22	service	service	NOUN
fbem-9504	86	23	development	development	NOUN
fbem-9504	86	24	,	,	PUNCT
fbem-9504	86	25	and	and	CCONJ
fbem-9504	86	26	basically	basically	ADV
fbem-9504	86	27	reaches	reach	VERB
fbem-9504	86	28	a	a	DET
fbem-9504	86	29	consensus	consensus	NOUN
fbem-9504	86	30	on	on	ADP
fbem-9504	86	31	the	the	DET
fbem-9504	86	32	issues	issue	NOUN
fbem-9504	86	33	such	such	ADJ
fbem-9504	86	34	as	as	ADP
fbem-9504	86	35	fiscal	fiscal	ADJ
fbem-9504	86	36	policy	policy	NOUN
fbem-9504	86	37	can	can	AUX
fbem-9504	86	38	promote	promote	VERB
fbem-9504	86	39	the	the	DET
fbem-9504	86	40	construction	construction	NOUN
fbem-9504	86	41	of	of	ADP
fbem-9504	86	42	the	the	DET
fbem-9504	86	43	elderly	elderly	ADJ
fbem-9504	86	44	service	service	NOUN
fbem-9504	86	45	system	system	NOUN
fbem-9504	86	46	.	.	PUNCT
fbem-9504	87	1	the	the	DET
fbem-9504	87	2	main	main	ADJ
fbem-9504	87	3	problems	problem	NOUN
fbem-9504	87	4	are	be	AUX
fbem-9504	87	5	the	the	DET
fbem-9504	87	6	low	low	ADJ
fbem-9504	87	7	proportion	proportion	NOUN
fbem-9504	87	8	of	of	ADP
fbem-9504	87	9	fiscal	fiscal	ADJ
fbem-9504	87	10	expenditure	expenditure	NOUN
fbem-9504	87	11	on	on	ADP
fbem-9504	87	12	elderly	elderly	ADJ
fbem-9504	87	13	service	service	NOUN
fbem-9504	87	14	;	;	PUNCT
fbem-9504	87	15	the	the	DET
fbem-9504	87	16	tax	tax	NOUN
fbem-9504	87	17	support	support	NOUN
fbem-9504	87	18	policy	policy	NOUN
fbem-9504	87	19	for	for	ADP
fbem-9504	87	20	community	community	NOUN
fbem-9504	87	21	elderly	elderly	ADJ
fbem-9504	87	22	service	service	NOUN
fbem-9504	87	23	is	be	AUX
fbem-9504	87	24	not	not	PART
fbem-9504	87	25	enough	enough	ADJ
fbem-9504	87	26	to	to	PART
fbem-9504	87	27	support	support	VERB
fbem-9504	87	28	the	the	DET
fbem-9504	87	29	development	development	NOUN
fbem-9504	87	30	of	of	ADP
fbem-9504	87	31	elderly	elderly	ADJ
fbem-9504	87	32	service	service	NOUN
fbem-9504	87	33	system	system	NOUN
fbem-9504	87	34	;	;	PUNCT
fbem-9504	87	35	the	the	DET
fbem-9504	87	36	inadequate	inadequate	ADJ
fbem-9504	87	37	subsidy	subsidy	NOUN
fbem-9504	87	38	system	system	NOUN
fbem-9504	87	39	for	for	ADP
fbem-9504	87	40	elderly	elderly	ADJ
fbem-9504	87	41	service	service	NOUN
fbem-9504	87	42	and	and	CCONJ
fbem-9504	87	43	the	the	DET
fbem-9504	87	44	low	low	ADJ
fbem-9504	87	45	level	level	NOUN
fbem-9504	87	46	of	of	ADP
fbem-9504	87	47	nursing	nursing	NOUN
fbem-9504	87	48	care	care	NOUN
fbem-9504	87	49	subsidy	subsidy	NOUN
fbem-9504	87	50	;	;	PUNCT
fbem-9504	87	51	and	and	CCONJ
fbem-9504	87	52	the	the	DET
fbem-9504	87	53	poorly	poorly	ADV
fbem-9504	87	54	targeted	target	VERB
fbem-9504	87	55	tax	tax	NOUN
fbem-9504	87	56	preferential	preferential	ADJ
fbem-9504	87	57	policy	policy	NOUN
fbem-9504	87	58	for	for	ADP
fbem-9504	87	59	elderly	elderly	ADJ
fbem-9504	87	60	service	service	NOUN
fbem-9504	87	61	.	.	PUNCT
fbem-9504	88	1	in	in	ADP
fbem-9504	88	2	order	order	NOUN
fbem-9504	88	3	to	to	PART
fbem-9504	88	4	make	make	VERB
fbem-9504	88	5	the	the	DET
fbem-9504	88	6	fiscal	fiscal	ADJ
fbem-9504	88	7	policy	policy	NOUN
fbem-9504	88	8	play	play	VERB
fbem-9504	88	9	a	a	DET
fbem-9504	88	10	better	well	ADJ
fbem-9504	88	11	role	role	NOUN
fbem-9504	88	12	in	in	ADP
fbem-9504	88	13	promoting	promote	VERB
fbem-9504	88	14	the	the	DET
fbem-9504	88	15	development	development	NOUN
fbem-9504	88	16	of	of	ADP
fbem-9504	88	17	china	china	PROPN
fbem-9504	88	18	's	's	PART
fbem-9504	88	19	elderly	elderly	ADJ
fbem-9504	88	20	service	service	NOUN
fbem-9504	88	21	system	system	NOUN
fbem-9504	88	22	,	,	PUNCT
fbem-9504	88	23	appropriate	appropriate	ADJ
fbem-9504	88	24	improvements	improvement	NOUN
fbem-9504	88	25	should	should	AUX
fbem-9504	88	26	be	be	AUX
fbem-9504	88	27	made	make	VERB
fbem-9504	88	28	,	,	PUNCT
fbem-9504	88	29	and	and	CCONJ
fbem-9504	88	30	our	our	PRON
fbem-9504	88	31	government	government	NOUN
fbem-9504	88	32	should	should	AUX
fbem-9504	88	33	continue	continue	VERB
fbem-9504	88	34	to	to	PART
fbem-9504	88	35	introduce	introduce	VERB
fbem-9504	88	36	more	more	ADJ
fbem-9504	88	37	preferential	preferential	ADJ
fbem-9504	88	38	policies	policy	NOUN
fbem-9504	88	39	to	to	PART
fbem-9504	88	40	support	support	VERB
fbem-9504	88	41	the	the	DET
fbem-9504	88	42	construction	construction	NOUN
fbem-9504	88	43	of	of	ADP
fbem-9504	88	44	the	the	DET
fbem-9504	88	45	elderly	elderly	ADJ
fbem-9504	88	46	service	service	NOUN
fbem-9504	88	47	system	system	NOUN
fbem-9504	88	48	.	.	PUNCT
fbem-9504	89	1	and	and	CCONJ
fbem-9504	89	2	through	through	ADP
fbem-9504	89	3	relevant	relevant	ADJ
fbem-9504	89	4	laws	law	NOUN
fbem-9504	89	5	and	and	CCONJ
fbem-9504	89	6	regulations	regulation	NOUN
fbem-9504	89	7	to	to	PART
fbem-9504	89	8	ensure	ensure	VERB
fbem-9504	89	9	the	the	DET
fbem-9504	89	10	effective	effective	ADJ
fbem-9504	89	11	implementation	implementation	NOUN
fbem-9504	89	12	of	of	ADP
fbem-9504	89	13	fiscal	fiscal	ADJ
fbem-9504	89	14	policy	policy	NOUN
fbem-9504	89	15	,	,	PUNCT
fbem-9504	89	16	on	on	ADP
fbem-9504	89	17	the	the	DET
fbem-9504	89	18	basis	basis	NOUN
fbem-9504	89	19	of	of	ADP
fbem-9504	89	20	increasing	increase	VERB
fbem-9504	89	21	financial	financial	ADJ
fbem-9504	89	22	investment	investment	NOUN
fbem-9504	89	23	to	to	PART
fbem-9504	89	24	improve	improve	VERB
fbem-9504	89	25	the	the	DET
fbem-9504	89	26	efficiency	efficiency	NOUN
fbem-9504	89	27	of	of	ADP
fbem-9504	89	28	the	the	DET
fbem-9504	89	29	use	use	NOUN
fbem-9504	89	30	of	of	ADP
fbem-9504	89	31	financial	financial	ADJ
fbem-9504	89	32	funds	fund	NOUN
fbem-9504	89	33	,	,	PUNCT
fbem-9504	89	34	enhance	enhance	VERB
fbem-9504	89	35	the	the	DET
fbem-9504	89	36	effectiveness	effectiveness	NOUN
fbem-9504	89	37	and	and	CCONJ
fbem-9504	89	38	accuracy	accuracy	NOUN
fbem-9504	89	39	of	of	ADP
fbem-9504	89	40	the	the	DET
fbem-9504	89	41	use	use	NOUN
fbem-9504	89	42	of	of	ADP
fbem-9504	89	43	funds	fund	NOUN
fbem-9504	89	44	.	.	PUNCT
fbem-9504	90	1	at	at	ADP
fbem-9504	90	2	the	the	DET
fbem-9504	90	3	same	same	ADJ
fbem-9504	90	4	time	time	NOUN
fbem-9504	90	5	,	,	PUNCT
fbem-9504	90	6	we	we	PRON
fbem-9504	90	7	improve	improve	VERB
fbem-9504	90	8	the	the	DET
fbem-9504	90	9	tax	tax	NOUN
fbem-9504	90	10	preference	preference	NOUN
fbem-9504	90	11	system	system	NOUN
fbem-9504	90	12	,	,	PUNCT
fbem-9504	90	13	clarify	clarify	VERB
fbem-9504	90	14	the	the	DET
fbem-9504	90	15	scope	scope	NOUN
fbem-9504	90	16	of	of	ADP
fbem-9504	90	17	taxation	taxation	NOUN
fbem-9504	90	18	and	and	CCONJ
fbem-9504	90	19	taxation	taxation	NOUN
fbem-9504	90	20	objects	object	NOUN
fbem-9504	90	21	,	,	PUNCT
fbem-9504	90	22	simplify	simplify	VERB
fbem-9504	90	23	the	the	DET
fbem-9504	90	24	taxation	taxation	NOUN
fbem-9504	90	25	process	process	NOUN
fbem-9504	90	26	,	,	PUNCT
fbem-9504	90	27	and	and	CCONJ
fbem-9504	90	28	steadily	steadily	ADV
fbem-9504	90	29	promote	promote	VERB
fbem-9504	90	30	the	the	DET
fbem-9504	90	31	development	development	NOUN
fbem-9504	90	32	of	of	ADP
fbem-9504	90	33	china	china	PROPN
fbem-9504	90	34	's	's	PART
fbem-9504	90	35	elderly	elderly	ADJ
fbem-9504	90	36	service	service	NOUN
fbem-9504	90	37	system	system	NOUN
fbem-9504	90	38	.	.	PUNCT
fbem-9504	91	1	references	reference	NOUN
fbem-9504	91	2	[	[	X
fbem-9504	91	3	1	1	NUM
fbem-9504	91	4	]	]	X
fbem-9504	91	5	national	national	PROPN
fbem-9504	91	6	bureau	bureau	PROPN
fbem-9504	91	7	of	of	ADP
fbem-9504	91	8	statistics	statistic	NOUN
fbem-9504	91	9	.	.	PUNCT
fbem-9504	92	1	announcement	announcement	NOUN
fbem-9504	92	2	of	of	ADP
fbem-9504	92	3	the	the	DET
fbem-9504	92	4	seventh	seventh	ADJ
fbem-9504	92	5	national	national	ADJ
fbem-9504	92	6	population	population	NOUN
fbem-9504	92	7	census	census	NOUN
fbem-9504	92	8	(	(	PUNCT
fbem-9504	92	9	no	no	INTJ
fbem-9504	92	10	.	.	NOUN
fbem-9504	92	11	5	5	NUM
fbem-9504	92	12	)	)	PUNCT
fbem-9504	93	1	[	[	X
fbem-9504	93	2	r	r	X
fbem-9504	93	3	]	]	X
fbem-9504	93	4	,	,	PUNCT
fbem-9504	93	5	2021	2021	NUM
fbem-9504	93	6	.	.	PUNCT
fbem-9504	94	1	[	[	X
fbem-9504	94	2	2	2	NUM
fbem-9504	94	3	]	]	X
fbem-9504	94	4	guo	guo	PROPN
fbem-9504	94	5	yujia	yujia	PROPN
fbem-9504	94	6	.	.	PUNCT
fbem-9504	95	1	research	research	NOUN
fbem-9504	95	2	on	on	ADP
fbem-9504	95	3	fiscal	fiscal	ADJ
fbem-9504	95	4	policies	policy	NOUN
fbem-9504	95	5	to	to	PART
fbem-9504	95	6	support	support	VERB
fbem-9504	95	7	the	the	DET
fbem-9504	95	8	construction	construction	NOUN
fbem-9504	95	9	of	of	ADP
fbem-9504	95	10	the	the	DET
fbem-9504	95	11	elderly	elderly	ADJ
fbem-9504	95	12	service	service	NOUN
fbem-9504	95	13	system	system	NOUN
fbem-9504	95	14	in	in	ADP
fbem-9504	95	15	hebei	hebei	PROPN
fbem-9504	95	16	province	province	NOUN
fbem-9504	96	1	[	[	X
fbem-9504	96	2	d	d	X
fbem-9504	96	3	]	]	X
fbem-9504	96	4	.	.	PUNCT
fbem-9504	97	1	hebei	hebei	PROPN
fbem-9504	97	2	university	university	PROPN
fbem-9504	97	3	of	of	ADP
fbem-9504	97	4	economics	economic	NOUN
fbem-9504	97	5	and	and	CCONJ
fbem-9504	97	6	business	business	NOUN
fbem-9504	97	7	,	,	PUNCT
fbem-9504	97	8	2020	2020	NUM
fbem-9504	97	9	.	.	PUNCT
fbem-9504	98	1	[	[	X
fbem-9504	98	2	3	3	X
fbem-9504	98	3	]	]	X
fbem-9504	98	4	qin	qin	PROPN
fbem-9504	98	5	l.	l.	PROPN
fbem-9504	98	6	research	research	PROPN
fbem-9504	98	7	on	on	ADP
fbem-9504	98	8	fiscal	fiscal	ADJ
fbem-9504	98	9	policies	policy	NOUN
fbem-9504	98	10	to	to	PART
fbem-9504	98	11	promote	promote	VERB
fbem-9504	98	12	the	the	DET
fbem-9504	98	13	development	development	NOUN
fbem-9504	98	14	of	of	ADP
fbem-9504	98	15	china	china	PROPN
fbem-9504	98	16	's	's	PART
fbem-9504	98	17	elderly	elderly	ADJ
fbem-9504	98	18	service	service	NOUN
fbem-9504	98	19	industry	industry	NOUN
fbem-9504	99	1	[	[	X
fbem-9504	99	2	d	d	X
fbem-9504	99	3	]	]	X
fbem-9504	99	4	.	.	PUNCT
fbem-9504	100	1	harbin	harbin	PROPN
fbem-9504	100	2	normal	normal	ADJ
fbem-9504	100	3	university	university	NOUN
fbem-9504	100	4	,	,	PUNCT
fbem-9504	100	5	2022	2022	NUM
fbem-9504	100	6	.	.	PUNCT
fbem-9504	101	1	[	[	X
fbem-9504	101	2	4	4	NUM
fbem-9504	101	3	]	]	X
fbem-9504	101	4	zhao	zhao	X
fbem-9504	101	5	,	,	PUNCT
fbem-9504	101	6	normai	normai	PROPN
fbem-9504	101	7	,	,	PUNCT
fbem-9504	101	8	gui	gui	PROPN
fbem-9504	101	9	,	,	PUNCT
fbem-9504	101	10	li	li	PROPN
fbem-9504	101	11	.	.	PROPN
fbem-9504	101	12	research	research	NOUN
fbem-9504	101	13	on	on	ADP
fbem-9504	101	14	fiscal	fiscal	ADJ
fbem-9504	101	15	policy	policy	NOUN
fbem-9504	101	16	to	to	PART
fbem-9504	101	17	promote	promote	VERB
fbem-9504	101	18	the	the	DET
fbem-9504	101	19	development	development	NOUN
fbem-9504	101	20	of	of	ADP
fbem-9504	101	21	china	china	PROPN
fbem-9504	101	22	's	's	PART
fbem-9504	101	23	elderly	elderly	ADJ
fbem-9504	101	24	service	service	NOUN
fbem-9504	101	25	industry	industry	NOUN
fbem-9504	101	26	y	y	PROPN
fbem-9504	102	1	[	[	X
fbem-9504	102	2	j	j	X
fbem-9504	102	3	]	]	X
fbem-9504	102	4	.	.	PUNCT
fbem-9504	102	5	times	times	PROPN
fbem-9504	102	6	finance	finance	PROPN
fbem-9504	102	7	,	,	PUNCT
fbem-9504	102	8	2020	2020	NUM
fbem-9504	102	9	,	,	PUNCT
fbem-9504	102	10	(	(	PUNCT
fbem-9504	102	11	23):152	23):152	NUM
fbem-9504	102	12	-	-	SYM
fbem-9504	102	13	153	153	NUM
fbem-9504	102	14	.	.	PUNCT
fbem-9504	103	1	[	[	X
fbem-9504	103	2	5	5	NUM
fbem-9504	103	3	]	]	PUNCT
fbem-9504	103	4	bing	bing	NOUN
fbem-9504	103	5	shibo	shibo	NOUN
fbem-9504	103	6	.	.	PUNCT
fbem-9504	104	1	fiscal	fiscal	ADJ
fbem-9504	104	2	policy	policy	NOUN
fbem-9504	104	3	research	research	NOUN
fbem-9504	104	4	on	on	ADP
fbem-9504	104	5	promoting	promote	VERB
fbem-9504	104	6	the	the	DET
fbem-9504	104	7	development	development	NOUN
fbem-9504	104	8	of	of	ADP
fbem-9504	104	9	old	old	ADJ
fbem-9504	104	10	-	-	PUNCT
fbem-9504	104	11	age	age	NOUN
fbem-9504	104	12	service	service	NOUN
fbem-9504	104	13	system	system	NOUN
fbem-9504	104	14	in	in	ADP
fbem-9504	104	15	three	three	NUM
fbem-9504	104	16	northeastern	northeastern	ADJ
fbem-9504	104	17	provinces	province	NOUN
fbem-9504	105	1	[	[	X
fbem-9504	105	2	d	d	X
fbem-9504	105	3	]	]	X
fbem-9504	105	4	.	.	PUNCT
fbem-9504	106	1	jilin	jilin	PROPN
fbem-9504	106	2	university	university	PROPN
fbem-9504	106	3	of	of	ADP
fbem-9504	106	4	finance	finance	NOUN
fbem-9504	106	5	and	and	CCONJ
fbem-9504	106	6	economics	economic	NOUN
fbem-9504	106	7	,	,	PUNCT
fbem-9504	106	8	2021	2021	NUM
fbem-9504	106	9	.	.	PUNCT
fbem-9504	107	1	[	[	X
fbem-9504	107	2	6	6	NUM
fbem-9504	107	3	]	]	X
fbem-9504	107	4	fan	fan	NOUN
fbem-9504	107	5	qiuping	qiuping	PROPN
fbem-9504	107	6	.	.	PUNCT
fbem-9504	108	1	research	research	NOUN
fbem-9504	108	2	on	on	ADP
fbem-9504	108	3	fiscal	fiscal	ADJ
fbem-9504	108	4	policies	policy	NOUN
fbem-9504	108	5	for	for	ADP
fbem-9504	108	6	promoting	promote	VERB
fbem-9504	108	7	the	the	DET
fbem-9504	108	8	development	development	NOUN
fbem-9504	108	9	of	of	ADP
fbem-9504	108	10	china	china	PROPN
fbem-9504	108	11	's	's	PART
fbem-9504	108	12	senior	senior	ADJ
fbem-9504	108	13	care	care	NOUN
fbem-9504	108	14	service	service	NOUN
fbem-9504	108	15	system	system	NOUN
fbem-9504	109	1	[	[	X
fbem-9504	109	2	d	d	X
fbem-9504	109	3	]	]	X
fbem-9504	109	4	.	.	PUNCT
fbem-9504	110	1	china	china	PROPN
fbem-9504	110	2	academy	academy	PROPN
fbem-9504	110	3	of	of	ADP
fbem-9504	110	4	fiscal	fiscal	ADJ
fbem-9504	110	5	science	science	NOUN
fbem-9504	110	6	,	,	PUNCT
fbem-9504	110	7	2018	2018	NUM
fbem-9504	110	8	.	.	PUNCT
fbem-9504	111	1	[	[	X
fbem-9504	111	2	7	7	X
fbem-9504	111	3	]	]	X
fbem-9504	111	4	liu	liu	PROPN
fbem-9504	111	5	qingbin	qingbin	PROPN
fbem-9504	111	6	.	.	PUNCT
fbem-9504	112	1	countermeasure	countermeasure	NOUN
fbem-9504	112	2	suggestions	suggestion	NOUN
fbem-9504	112	3	to	to	PART
fbem-9504	112	4	break	break	VERB
fbem-9504	112	5	the	the	DET
fbem-9504	112	6	synergy	synergy	NOUN
fbem-9504	112	7	problem	problem	NOUN
fbem-9504	112	8	in	in	ADP
fbem-9504	112	9	the	the	DET
fbem-9504	112	10	elderly	elderly	ADJ
fbem-9504	112	11	service	service	NOUN
fbem-9504	112	12	system	system	NOUN
fbem-9504	113	1	[	[	X
fbem-9504	113	2	j	j	X
fbem-9504	113	3	]	]	X
fbem-9504	113	4	.	.	PUNCT
fbem-9504	114	1	population	population	NOUN
fbem-9504	114	2	and	and	CCONJ
fbem-9504	114	3	health	health	NOUN
fbem-9504	114	4	,	,	PUNCT
fbem-9504	114	5	2020	2020	NUM
fbem-9504	114	6	,	,	PUNCT
fbem-9504	114	7	(	(	PUNCT
fbem-9504	114	8	10):43	10):43	NUM
fbem-9504	114	9	-	-	SYM
fbem-9504	114	10	46	46	NUM
fbem-9504	114	11	.	.	PUNCT
fbem-9504	115	1	[	[	X
fbem-9504	115	2	8	8	NUM
fbem-9504	115	3	]	]	X
fbem-9504	115	4	huang	huang	PROPN
fbem-9504	115	5	han	han	PROPN
fbem-9504	115	6	.	.	PROPN
fbem-9504	116	1	research	research	NOUN
fbem-9504	116	2	on	on	ADP
fbem-9504	116	3	fiscal	fiscal	ADJ
fbem-9504	116	4	policy	policy	NOUN
fbem-9504	116	5	to	to	PART
fbem-9504	116	6	promote	promote	VERB
fbem-9504	116	7	the	the	DET
fbem-9504	116	8	development	development	NOUN
fbem-9504	116	9	of	of	ADP
fbem-9504	116	10	china	china	PROPN
fbem-9504	116	11	's	's	PART
fbem-9504	116	12	elderly	elderly	ADJ
fbem-9504	116	13	service	service	NOUN
fbem-9504	116	14	system	system	NOUN
fbem-9504	117	1	[	[	X
fbem-9504	117	2	d	d	X
fbem-9504	117	3	]	]	X
fbem-9504	117	4	.	.	PUNCT
fbem-9504	118	1	hebei	hebei	PROPN
fbem-9504	118	2	university	university	PROPN
fbem-9504	118	3	,	,	PUNCT
fbem-9504	118	4	2021	2021	NUM
fbem-9504	118	5	.	.	PUNCT
fbem-9504	119	1	[	[	X
fbem-9504	119	2	9	9	NUM
fbem-9504	119	3	]	]	SYM
fbem-9504	119	4	fan	fan	PROPN
fbem-9504	119	5	zhendong	zhendong	PROPN
fbem-9504	119	6	.	.	PUNCT
fbem-9504	120	1	research	research	NOUN
fbem-9504	120	2	on	on	ADP
fbem-9504	120	3	the	the	DET
fbem-9504	120	4	performance	performance	NOUN
fbem-9504	120	5	of	of	ADP
fbem-9504	120	6	local	local	ADJ
fbem-9504	120	7	financial	financial	ADJ
fbem-9504	120	8	support	support	NOUN
fbem-9504	120	9	policies	policy	NOUN
fbem-9504	120	10	for	for	ADP
fbem-9504	120	11	elderly	elderly	ADJ
fbem-9504	120	12	care	care	NOUN
fbem-9504	120	13	services	service	NOUN
fbem-9504	121	1	[	[	X
fbem-9504	121	2	d	d	X
fbem-9504	121	3	]	]	X
fbem-9504	121	4	.	.	PUNCT
fbem-9504	122	1	shanghai	shanghai	PROPN
fbem-9504	122	2	ocean	ocean	PROPN
fbem-9504	122	3	university	university	PROPN
fbem-9504	122	4	,	,	PUNCT
fbem-9504	122	5	2022	2022	NUM
fbem-9504	122	6	.	.	PUNCT
fbem-9504	123	1	[	[	X
fbem-9504	123	2	10	10	NUM
fbem-9504	123	3	]	]	X
fbem-9504	123	4	zhang	zhang	PROPN
fbem-9504	123	5	zhongliang	zhongliang	PROPN
fbem-9504	123	6	.	.	PUNCT
fbem-9504	123	7	investigation	investigation	NOUN
fbem-9504	123	8	and	and	CCONJ
fbem-9504	123	9	reflection	reflection	NOUN
fbem-9504	123	10	on	on	ADP
fbem-9504	123	11	the	the	DET
fbem-9504	123	12	construction	construction	NOUN
fbem-9504	123	13	of	of	ADP
fbem-9504	123	14	financial	financial	ADJ
fbem-9504	123	15	support	support	NOUN
fbem-9504	123	16	for	for	ADP
fbem-9504	123	17	the	the	DET
fbem-9504	123	18	elderly	elderly	ADJ
fbem-9504	123	19	service	service	NOUN
fbem-9504	123	20	system	system	NOUN
fbem-9504	123	21	[	[	X
fbem-9504	123	22	j	j	X
fbem-9504	123	23	]	]	X
fbem-9504	123	24	.	.	PUNCT
fbem-9504	124	1	fiscal	fiscal	ADJ
fbem-9504	124	2	science	science	NOUN
fbem-9504	124	3	,	,	PUNCT
fbem-9504	124	4	2020	2020	NUM
fbem-9504	124	5	,	,	PUNCT
fbem-9504	124	6	(	(	PUNCT
fbem-9504	124	7	04):143	04):143	NOUN
fbem-9504	124	8	-	-	PUNCT
fbem-9504	124	9	148	148	NUM
fbem-9504	124	10	.	.	PUNCT
fbem-9504	125	1	[	[	X
fbem-9504	125	2	11	11	NUM
fbem-9504	125	3	]	]	PUNCT
fbem-9504	125	4	mao	mao	PROPN
fbem-9504	125	5	peijin	peijin	PROPN
fbem-9504	125	6	.	.	PUNCT
fbem-9504	126	1	research	research	NOUN
fbem-9504	126	2	on	on	ADP
fbem-9504	126	3	the	the	DET
fbem-9504	126	4	innovation	innovation	NOUN
fbem-9504	126	5	and	and	CCONJ
fbem-9504	126	6	development	development	NOUN
fbem-9504	126	7	of	of	ADP
fbem-9504	126	8	china	china	PROPN
fbem-9504	126	9	's	's	PART
fbem-9504	126	10	elderly	elderly	ADJ
fbem-9504	126	11	service	service	NOUN
fbem-9504	126	12	system	system	NOUN
fbem-9504	126	13	in	in	ADP
fbem-9504	126	14	the	the	DET
fbem-9504	126	15	new	new	ADJ
fbem-9504	126	16	era	era	NOUN
fbem-9504	127	1	[	[	X
fbem-9504	127	2	j	j	X
fbem-9504	127	3	]	]	X
fbem-9504	127	4	.	.	PUNCT
fbem-9504	128	1	administrative	administrative	ADJ
fbem-9504	128	2	reform	reform	PROPN
fbem-9504	128	3	,	,	PUNCT
fbem-9504	128	4	2019	2019	NUM
fbem-9504	128	5	,	,	PUNCT
fbem-9504	128	6	(	(	PUNCT
fbem-9504	128	7	11):63	11):63	NUM
fbem-9504	128	8	-	-	SYM
fbem-9504	128	9	70	70	NUM
fbem-9504	128	10	.	.	PUNCT