id	sid	eid	entity	type
iiclr-17446	1	1	chinese	NORP
iiclr-17446	1	2	china	GPE
iiclr-17446	1	3	chinese	NORP
iiclr-17446	1	4	china gerald a. wunsch *	ORG
iiclr-17446	1	5	dingfa liu**	PERSON
iiclr-17446	1	6	april 1991	DATE
iiclr-17446	1	7	congress of china	ORG
iiclr-17446	1	8	china	GPE
iiclr-17446	1	9	' 2	DATE
iiclr-17446	2	1	congress	ORG
iiclr-17446	2	2	china	GPE
iiclr-17446	2	3	chinese	NORP
iiclr-17446	2	4	china	GPE
iiclr-17446	3	1	4	CARDINAL
iiclr-17446	3	2	july 1, 1991	DATE
iiclr-17446	3	3	china	GPE
iiclr-17446	4	1	rund & wunsch	ORG
iiclr-17446	4	2	indianapolis	GPE
iiclr-17446	4	3	indiana	GPE
iiclr-17446	5	1	rund & wunsch	ORG
iiclr-17446	5	2	indianapolis	GPE
iiclr-17446	5	3	indiana	GPE
iiclr-17446	5	4	national tax bureau	ORG
iiclr-17446	5	5	peoples republic of china	ORG
iiclr-17446	5	6	1986 1988	DATE
iiclr-17446	6	1	1	CARDINAL
iiclr-17446	6	2	chinese	NORP
iiclr-17446	6	3	china	GPE
iiclr-17446	7	1	china	GPE
iiclr-17446	8	1	2	CARDINAL
iiclr-17446	8	2	1991	DATE
iiclr-17446	10	1	2	CARDINAL
iiclr-17446	10	2	china	GPE
iiclr-17446	10	3	china	GPE
iiclr-17446	10	4	china	GPE
iiclr-17446	12	1	china	GPE
iiclr-17446	12	2	chinese	NORP
iiclr-17446	12	3	1980	DATE
iiclr-17446	12	4	1991	DATE
iiclr-17446	12	5	waterhouse	ORG
iiclr-17446	12	6	175	CARDINAL
iiclr-17446	12	7	1988	DATE
iiclr-17446	13	1	china	GPE
iiclr-17446	13	2	chinese	NORP
iiclr-17446	13	3	1980	DATE
iiclr-17446	13	4	1991	DATE
iiclr-17446	13	5	waterhouse	ORG
iiclr-17446	13	6	supra	PERSON
iiclr-17446	13	7	178-86	CARDINAL
iiclr-17446	14	1	4	CARDINAL
iiclr-17446	14	2	china	GPE
iiclr-17446	14	3	1981	DATE
iiclr-17446	14	4	1991	DATE
iiclr-17446	14	5	waterhouse	ORG
iiclr-17446	14	6	supra	PERSON
iiclr-17446	14	7	3	CARDINAL
iiclr-17446	14	8	187-90	CARDINAL
iiclr-17446	14	9	1982	DATE
iiclr-17446	14	10	1991	DATE
iiclr-17446	14	11	waterhouse	ORG
iiclr-17446	14	12	supra	PERSON
iiclr-17446	14	13	3	CARDINAL
iiclr-17446	14	14	191-201	CARDINAL
iiclr-17446	16	1	int'l &	ORG
iiclr-17446	17	1	l. rev	PERSON
iiclr-17446	18	1	chinese	NORP
iiclr-17446	19	1	china	GPE
iiclr-17446	19	2	1978	DATE
iiclr-17446	19	3	china	GPE
iiclr-17446	20	1	first	ORDINAL
iiclr-17446	21	1	the early 1980's	DATE
iiclr-17446	21	2	china	GPE
iiclr-17446	21	3	china	GPE
iiclr-17446	22	1	china	GPE
iiclr-17446	22	2	today	DATE
iiclr-17446	23	1	chinese	NORP
iiclr-17446	24	1	july 1, 1991	DATE
iiclr-17446	24	2	two	CARDINAL
iiclr-17446	24	3	china	GPE
iiclr-17446	25	1	chinese	NORP
iiclr-17446	25	2	chinese	NORP
iiclr-17446	25	3	china	GPE
iiclr-17446	26	1	two	CARDINAL
iiclr-17446	29	1	30%	PERCENT
iiclr-17446	30	1	10%	PERCENT
iiclr-17446	30	2	3%	PERCENT
iiclr-17446	30	3	cou5	GPE
iiclr-17446	32	1	3	CARDINAL
iiclr-17446	33	1	3	CARDINAL
iiclr-17446	35	1	2:415	CARDINAL
iiclr-17446	35	2	chinese	NORP
iiclr-17446	35	3	33%	PERCENT
iiclr-17446	36	1	10%	PERCENT
iiclr-17446	37	1	china	GPE
iiclr-17446	37	2	at least five years	DATE
iiclr-17446	37	3	40%	PERCENT
iiclr-17446	37	4	china	GPE
iiclr-17446	37	5	ten years	DATE
iiclr-17446	37	6	first	ORDINAL
iiclr-17446	37	7	two	CARDINAL
iiclr-17446	37	8	years7	ORG
iiclr-17446	37	9	50%	PERCENT
iiclr-17446	37	10	the ministry of finance	ORG
iiclr-17446	37	11	15 to 30%	PERCENT
iiclr-17446	38	1	china	GPE
iiclr-17446	38	2	china	GPE
iiclr-17446	39	1	china	GPE
iiclr-17446	39	2	one	CARDINAL
iiclr-17446	40	1	10	CARDINAL
iiclr-17446	40	2	china	GPE
iiclr-17446	40	3	china	GPE
iiclr-17446	41	1	china	GPE
iiclr-17446	41	2	u.s.	GPE
iiclr-17446	41	3	chinese	NORP
iiclr-17446	41	4	china	GPE
iiclr-17446	42	1	20%	PERCENT
iiclr-17446	43	1	6	CARDINAL
iiclr-17446	45	1	6	CARDINAL
iiclr-17446	45	2	7	CARDINAL
iiclr-17446	45	3	first	ORDINAL
iiclr-17446	45	4	year	DATE
iiclr-17446	45	5	the year	DATE
iiclr-17446	45	6	prior years	DATE
iiclr-17446	47	1	5	CARDINAL
iiclr-17446	47	2	8	CARDINAL
iiclr-17446	47	3	3	CARDINAL
iiclr-17446	48	1	5	CARDINAL
iiclr-17446	48	2	9	CARDINAL
iiclr-17446	49	1	d.	NORP
iiclr-17446	49	2	up to 10 years	DATE
iiclr-17446	49	3	china	GPE
iiclr-17446	50	1	10	CARDINAL
iiclr-17446	51	1	4	CARDINAL
iiclr-17446	52	1	2. 1992	CARDINAL
iiclr-17446	53	1	int'l &	ORG
iiclr-17446	54	1	l. rev	PERSON
iiclr-17446	54	2	china	GPE
iiclr-17446	55	1	china	GPE
iiclr-17446	56	1	chinese	NORP
iiclr-17446	56	2	china	GPE
iiclr-17446	57	1	20 to 40%	PERCENT
iiclr-17446	58	1	annual	DATE
iiclr-17446	58	2	12	CARDINAL
iiclr-17446	58	3	250,000	CARDINAL
iiclr-17446	58	4	20%	PERCENT
iiclr-17446	58	5	25%	PERCENT
iiclr-17446	58	6	500,000 to 750,000 30%	DATE
iiclr-17446	58	7	750,000 to 1,000,000	DATE
iiclr-17446	58	8	35%	PERCENT
iiclr-17446	58	9	1,000,000 40%	PERCENT
iiclr-17446	58	10	10%	PERCENT
iiclr-17446	58	11	china	GPE
iiclr-17446	59	1	10%	PERCENT
iiclr-17446	60	1	20%	PERCENT
iiclr-17446	60	2	30%	PERCENT
iiclr-17446	61	1	ten years	DATE
iiclr-17446	61	2	first	ORDINAL
iiclr-17446	61	3	year 14	DATE
iiclr-17446	61	4	50%	PERCENT
iiclr-17446	61	5	second	ORDINAL
iiclr-17446	61	6	third	ORDINAL
iiclr-17446	61	7	years	DATE
iiclr-17446	62	1	5	CARDINAL
iiclr-17446	62	2	the ministry of finance	ORG
iiclr-17446	62	3	15 to 30%	PERCENT
iiclr-17446	62	4	ten	CARDINAL
iiclr-17446	62	5	11	CARDINAL
iiclr-17446	63	1	4	CARDINAL
iiclr-17446	64	1	3	CARDINAL
iiclr-17446	64	2	12	CARDINAL
iiclr-17446	65	1	chinese	NORP
iiclr-17446	66	1	one	CARDINAL
iiclr-17446	66	2	u.s.	GPE
iiclr-17446	66	3	approximately 5.29 rmb	MONEY
iiclr-17446	66	4	december 31, 1991	DATE
iiclr-17446	67	1	13	CARDINAL
iiclr-17446	68	1	4	CARDINAL
iiclr-17446	69	1	4	CARDINAL
iiclr-17446	69	2	5	CARDINAL
iiclr-17446	70	1	14	CARDINAL
iiclr-17446	71	1	first	ORDINAL
iiclr-17446	71	2	the year	DATE
iiclr-17446	71	3	prior years	DATE
iiclr-17446	72	1	15	CARDINAL
iiclr-17446	73	1	4	CARDINAL
iiclr-17446	74	1	5	CARDINAL
iiclr-17446	74	2	16	CARDINAL
iiclr-17446	77	1	2:415	CARDINAL
iiclr-17446	77	2	chinese	NORP
iiclr-17446	78	1	7	CARDINAL
iiclr-17446	79	1	first	ORDINAL
iiclr-17446	79	2	33%	PERCENT
iiclr-17446	79	3	china	GPE
iiclr-17446	79	4	china	GPE
iiclr-17446	79	5	30 to 50%.19	CARDINAL
iiclr-17446	79	6	33%	PERCENT
iiclr-17446	79	7	annual	DATE
iiclr-17446	79	8	income.20	NORP
iiclr-17446	80	1	up to 17%	PERCENT
iiclr-17446	81	1	250,000 rmb	QUANTITY
iiclr-17446	81	2	at least 3%	PERCENT
iiclr-17446	82	1	second	ORDINAL
iiclr-17446	84	1	at least ten years	DATE
iiclr-17446	84	2	first	ORDINAL
iiclr-17446	84	3	two	CARDINAL
iiclr-17446	84	4	50%	PERCENT
iiclr-17446	84	5	17	DATE
iiclr-17446	85	1	1	CARDINAL
iiclr-17446	86	1	18	CARDINAL
iiclr-17446	86	2	1	CARDINAL
iiclr-17446	87	1	5	CARDINAL
iiclr-17446	87	2	3%	PERCENT
iiclr-17446	89	1	19	CARDINAL
iiclr-17446	89	2	4	CARDINAL
iiclr-17446	90	1	3	CARDINAL
iiclr-17446	91	1	10%	PERCENT
iiclr-17446	92	1	20	CARDINAL
iiclr-17446	93	1	15 or 24%	PERCENT
iiclr-17446	94	1	1	CARDINAL
iiclr-17446	95	1	7	CARDINAL
iiclr-17446	95	2	21	CARDINAL
iiclr-17446	96	1	chinese	NORP
iiclr-17446	97	1	chinese	NORP
iiclr-17446	98	1	waterhouse	ORG
iiclr-17446	98	2	supra	PERSON
iiclr-17446	98	3	3	CARDINAL
iiclr-17446	98	4	54-55	CARDINAL
iiclr-17446	99	1	19921	DATE
iiclr-17446	100	1	int'l &	ORG
iiclr-17446	101	1	l. rev	PERSON
iiclr-17446	101	2	the next three years	DATE
iiclr-17446	102	1	22 third	CARDINAL
iiclr-17446	104	1	china	GPE
iiclr-17446	104	2	china	GPE
iiclr-17446	104	3	chinese	NORP
iiclr-17446	104	4	.23 fourth	DATE
iiclr-17446	104	5	10%	PERCENT
iiclr-17446	105	1	24	CARDINAL
iiclr-17446	106	1	up to 500%	PERCENT
iiclr-17446	106	2	6	CARDINAL
iiclr-17446	106	3	china	GPE
iiclr-17446	107	1	the past ten years	DATE
iiclr-17446	107	2	china	GPE
iiclr-17446	110	1	china	GPE
iiclr-17446	111	1	china	GPE
iiclr-17446	111	2	only 22	CARDINAL
iiclr-17446	112	1	two-year	DATE
iiclr-17446	112	2	an additional three-year	CARDINAL
iiclr-17446	112	3	50%	PERCENT
iiclr-17446	115	1	1	CARDINAL
iiclr-17446	116	1	8	CARDINAL
iiclr-17446	116	2	23	CARDINAL
iiclr-17446	117	1	china	GPE
iiclr-17446	118	1	chinese	NORP
iiclr-17446	118	2	china	GPE
iiclr-17446	119	1	4	CARDINAL
iiclr-17446	120	1	1	CARDINAL
iiclr-17446	120	2	1	CARDINAL
iiclr-17446	121	1	3	CARDINAL
iiclr-17446	121	2	24	CARDINAL
iiclr-17446	121	3	1	CARDINAL
iiclr-17446	122	1	19	CARDINAL
iiclr-17446	122	2	25	CARDINAL
iiclr-17446	124	1	13	CARDINAL
iiclr-17446	125	1	26	CARDINAL
iiclr-17446	127	1	25	CARDINAL
iiclr-17446	129	1	2:415	CARDINAL
iiclr-17446	129	2	chinese	NORP
iiclr-17446	130	1	chinese	NORP
iiclr-17446	131	1	china	GPE
iiclr-17446	131	2	chinese	NORP
iiclr-17446	131	3	china	GPE
iiclr-17446	136	1	33 %	PERCENT
iiclr-17446	136	2	up to 50%	PERCENT
iiclr-17446	137	1	china	GPE
iiclr-17446	138	1	china	GPE
iiclr-17446	138	2	chinese	NORP
iiclr-17446	139	1	chinese	NORP
iiclr-17446	139	2	asian	NORP
iiclr-17446	140	1	chinese	NORP
iiclr-17446	141	1	china	GPE
iiclr-17446	141	2	china	GPE
iiclr-17446	141	3	china	GPE
iiclr-17446	142	1	chinese	NORP
iiclr-17446	142	2	china	GPE
iiclr-17446	144	1	27	CARDINAL
iiclr-17446	145	1	china	GPE
iiclr-17446	145	2	1986	DATE
iiclr-17446	145	3	waterhouse	ORG
iiclr-17446	145	4	supra	PERSON
iiclr-17446	145	5	3	CARDINAL
iiclr-17446	145	6	203	CARDINAL
iiclr-17446	146	1	19921	DATE
iiclr-17446	147	1	int'l &	ORG
iiclr-17446	148	1	l. rev	PERSON
iiclr-17446	149	1	250,000 rmb	QUANTITY
iiclr-17446	150	1	28	CARDINAL
iiclr-17446	152	1	one	CARDINAL
iiclr-17446	152	2	china	GPE
iiclr-17446	153	1	u.s.	GPE
iiclr-17446	153	2	china	GPE
iiclr-17446	153	3	more than 70%	PERCENT
iiclr-17446	153	4	asian	NORP
iiclr-17446	153	5	the united states	GPE
iiclr-17446	154	1	china	GPE
iiclr-17446	154	2	ten years	DATE
iiclr-17446	155	1	china	GPE
iiclr-17446	155	2	one	CARDINAL
iiclr-17446	157	1	only 15%	PERCENT
iiclr-17446	157	2	9 and 3%	PERCENT
iiclr-17446	158	1	more than 70%	PERCENT
iiclr-17446	158	2	a tax year	DATE
iiclr-17446	158	3	only 10%	PERCENT
iiclr-17446	158	4	first	ORDINAL
iiclr-17446	158	5	two	CARDINAL
iiclr-17446	158	6	ten	CARDINAL
iiclr-17446	158	7	chinese	NORP
iiclr-17446	159	1	china	GPE
iiclr-17446	161	1	28	CARDINAL
iiclr-17446	162	1	4	CARDINAL
iiclr-17446	163	1	up to 50%	PERCENT
iiclr-17446	164	1	29	CARDINAL
iiclr-17446	165	1	1	CARDINAL
iiclr-17446	166	1	7	CARDINAL
iiclr-17446	166	2	30	CARDINAL
iiclr-17446	167	1	china	GPE
iiclr-17446	168	1	75	CARDINAL
iiclr-17446	168	2	7	DATE
iiclr-17446	168	3	1991	DATE
iiclr-17446	168	4	chinese	NORP
iiclr-17446	169	1	english	NORP
iiclr-17446	169	2	waterhouse	ORG
iiclr-17446	169	3	1992	DATE
iiclr-17446	170	1	31	CARDINAL
iiclr-17446	171	1	1	CARDINAL
iiclr-17446	172	1	8	CARDINAL
iiclr-17446	174	1	2:415	CARDINAL
iiclr-17446	174	2	chinese	NORP
iiclr-17446	174	3	china	GPE
iiclr-17446	174	4	article 1:	LAW
iiclr-17446	174	5	china	GPE
iiclr-17446	175	1	china	GPE
iiclr-17446	176	1	article 2:	LAW
iiclr-17446	176	2	chinese	NORP
iiclr-17446	176	3	chinese	NORP
iiclr-17446	176	4	china	GPE
iiclr-17446	177	1	china	GPE
iiclr-17446	177	2	china	GPE
iiclr-17446	177	3	china	GPE
iiclr-17446	178	1	article 3:	LAW
iiclr-17446	178	2	china	GPE
iiclr-17446	178	3	china	GPE
iiclr-17446	179	1	china	GPE
iiclr-17446	180	1	article 4:	LAW
iiclr-17446	180	2	china	GPE
iiclr-17446	180	3	a tax year	DATE
iiclr-17446	181	1	article 5	LAW
iiclr-17446	181	2	china	GPE
iiclr-17446	181	3	thirty percent	PERCENT
iiclr-17446	181	4	19921	DATE
iiclr-17446	182	1	int'l &	ORG
iiclr-17446	183	1	l. rev	PERSON
iiclr-17446	184	1	three percent	PERCENT
iiclr-17446	185	1	article 6:	LAW
iiclr-17446	186	1	article 7	LAW
iiclr-17446	187	1	fifteen percent	PERCENT
iiclr-17446	188	1	twenty-four percent	PERCENT
iiclr-17446	189	1	the state council	ORG
iiclr-17446	189	2	wharf	GPE
iiclr-17446	189	3	fifteen percent	PERCENT
iiclr-17446	190	1	the state council	ORG
iiclr-17446	191	1	article 8:	LAW
iiclr-17446	191	2	ten years	DATE
iiclr-17446	191	3	the year	DATE
iiclr-17446	191	4	the first and second years	DATE
iiclr-17446	191	5	fifty percent	PERCENT
iiclr-17446	191	6	the third to fifth years	DATE
iiclr-17446	192	1	the state council	ORG
iiclr-17446	194	1	the state council	ORG
iiclr-17446	194	2	wharf	GPE
iiclr-17446	195	1	2:415	CARDINAL
iiclr-17446	195	2	chinese	NORP
iiclr-17446	196	1	the competent department for tax affairs	ORG
iiclr-17446	196	2	another ten years	DATE
iiclr-17446	196	3	two	CARDINAL
iiclr-17446	197	1	three	CARDINAL
iiclr-17446	197	2	the state council	ORG
iiclr-17446	197	3	the standing committee of the national people's congress	ORG
iiclr-17446	198	1	article 9:	LAW
iiclr-17446	199	1	article 10	LAW
iiclr-17446	199	2	less than five years	DATE
iiclr-17446	199	3	forty percent	PERCENT
iiclr-17446	200	1	the state council	ORG
iiclr-17446	201	1	five years	DATE
iiclr-17446	202	1	article 11	LAW
iiclr-17446	202	2	a tax year	DATE
iiclr-17446	202	3	china	GPE
iiclr-17446	203	1	1992	DATE
iiclr-17446	204	1	int'l &	ORG
iiclr-17446	205	1	l. rev	PERSON
iiclr-17446	206	1	year	DATE
iiclr-17446	206	2	five years	DATE
iiclr-17446	207	1	article 12	LAW
iiclr-17446	207	2	china	GPE
iiclr-17446	208	1	china	GPE
iiclr-17446	209	1	article 13	LAW
iiclr-17446	209	2	china	GPE
iiclr-17446	211	1	article 14:	LAW
iiclr-17446	211	2	china	GPE
iiclr-17446	212	1	article 15	LAW
iiclr-17446	212	2	annual	DATE
iiclr-17446	212	3	quarterly	DATE
iiclr-17446	213	1	fifteen days	DATE
iiclr-17446	213	2	the end of each quarter	DATE
iiclr-17446	213	3	five months	DATE
iiclr-17446	215	1	article 16	LAW
iiclr-17446	215	2	china	GPE
iiclr-17446	215	3	quarterly	DATE
iiclr-17446	216	1	2:415	CARDINAL
iiclr-17446	216	2	chinese	NORP
iiclr-17446	216	3	four months	DATE
iiclr-17446	216	4	the tax year	DATE
iiclr-17446	217	1	article 17	LAW
iiclr-17446	217	2	china	GPE
iiclr-17446	219	1	china	GPE
iiclr-17446	219	2	the state council	ORG
iiclr-17446	220	1	article 18:	LAW
iiclr-17446	221	1	article 19	LAW
iiclr-17446	221	2	china	GPE
iiclr-17446	221	3	china	GPE
iiclr-17446	221	4	china	GPE
iiclr-17446	221	5	twenty percent	PERCENT
iiclr-17446	224	1	five days	DATE
iiclr-17446	225	1	1	CARDINAL
iiclr-17446	226	1	1992	DATE
iiclr-17446	227	1	int'l &	ORG
iiclr-17446	228	1	l. rev	PERSON
iiclr-17446	229	1	2	CARDINAL
iiclr-17446	229	2	chinese	NORP
iiclr-17446	229	3	chinese	NORP
iiclr-17446	229	4	3	CARDINAL
iiclr-17446	229	5	chinese	NORP
iiclr-17446	229	6	4	CARDINAL
iiclr-17446	229	7	the competent department for tax affairs	ORG
iiclr-17446	229	8	the state council	ORG
iiclr-17446	229	9	ten percent	PERCENT
iiclr-17446	231	1	the state council	ORG
iiclr-17446	232	1	article 20:	LAW
iiclr-17446	232	2	china	GPE
iiclr-17446	236	1	article 21	LAW
iiclr-17446	238	1	article 22:	LAW
iiclr-17446	238	2	0.2 percent	PERCENT
iiclr-17446	238	3	each day	DATE
iiclr-17446	238	4	the first day	DATE
iiclr-17446	240	1	2:415	CARDINAL
iiclr-17446	240	2	chinese	NORP
iiclr-17446	240	3	article 23	LAW
iiclr-17446	240	4	five thousand yuan	MONEY
iiclr-17446	241	1	ten thousand yuan	MONEY
iiclr-17446	242	1	article 121	LAW
iiclr-17446	243	1	article 24:	LAW
iiclr-17446	243	2	100 percent	PERCENT
iiclr-17446	244	1	five thousand yuan	MONEY
iiclr-17446	244	2	ten thousand yuan	MONEY
iiclr-17446	245	1	article 121	LAW
iiclr-17446	246	1	article 25	LAW
iiclr-17446	246	2	19921	DATE
iiclr-17446	247	1	int'l &	ORG
iiclr-17446	248	1	l. rev	PERSON
iiclr-17446	249	1	five hundred percent	PERCENT
iiclr-17446	250	1	article 121	LAW
iiclr-17446	251	1	article 26	LAW
iiclr-17446	251	2	first	ORDINAL
iiclr-17446	252	1	sixty days	DATE
iiclr-17446	253	1	sixty days	DATE
iiclr-17446	254	1	fifteen days	DATE
iiclr-17446	255	1	fifteen days	DATE
iiclr-17446	256	1	fifteen days	DATE
iiclr-17446	257	1	fifteen days	DATE
iiclr-17446	259	1	article 27:	LAW
iiclr-17446	261	1	2:415	CARDINAL
iiclr-17446	261	2	chinese	NORP
iiclr-17446	262	1	the state council	ORG
iiclr-17446	263	1	the state council	ORG
iiclr-17446	264	1	article 28:	LAW
iiclr-17446	264	2	china	GPE
iiclr-17446	265	1	article 29	LAW
iiclr-17446	266	1	article 30	LAW
iiclr-17446	266	2	july 1, 1991	DATE
iiclr-17446	267	1	china	GPE
iiclr-17446	267	2	chinese	NORP
iiclr-17446	267	3	china	GPE
iiclr-17446	267	4	the same date	DATE
iiclr-17446	268	1	1992	DATE