id	sid	tid	token	lemma	pos
iiclr-17446	1	1	recent	recent	ADJ
iiclr-17446	1	2	chinese	chinese	ADJ
iiclr-17446	1	3	tax	tax	NOUN
iiclr-17446	1	4	legislation	legislation	NOUN
iiclr-17446	1	5	affecting	affect	VERB
iiclr-17446	1	6	foreign	foreign	ADJ
iiclr-17446	1	7	investment	investment	NOUN
iiclr-17446	1	8	in	in	ADP
iiclr-17446	1	9	china	china	PROPN
iiclr-17446	1	10	recent	recent	ADJ
iiclr-17446	1	11	chinese	chinese	ADJ
iiclr-17446	1	12	tax	tax	NOUN
iiclr-17446	1	13	legislation	legislation	NOUN
iiclr-17446	1	14	affecting	affect	VERB
iiclr-17446	1	15	foreign	foreign	ADJ
iiclr-17446	1	16	investment	investment	NOUN
iiclr-17446	1	17	in	in	ADP
iiclr-17446	1	18	china	china	PROPN
iiclr-17446	1	19	gerald	gerald	PROPN
iiclr-17446	1	20	a.	a.	PROPN
iiclr-17446	1	21	wunsch	wunsch	PROPN
iiclr-17446	1	22	*	*	PUNCT
iiclr-17446	1	23	and	and	CCONJ
iiclr-17446	1	24	dingfa	dingfa	PROPN
iiclr-17446	1	25	liu	liu	PROPN
iiclr-17446	1	26	*	*	PROPN
iiclr-17446	1	27	*	*	PROPN
iiclr-17446	1	28	in	in	ADP
iiclr-17446	1	29	april	april	PROPN
iiclr-17446	1	30	1991	1991	NUM
iiclr-17446	1	31	,	,	PUNCT
iiclr-17446	1	32	the	the	DET
iiclr-17446	1	33	national	national	ADJ
iiclr-17446	1	34	people	people	NOUN
iiclr-17446	1	35	's	's	PART
iiclr-17446	1	36	congress	congress	PROPN
iiclr-17446	1	37	of	of	ADP
iiclr-17446	1	38	china	china	PROPN
iiclr-17446	1	39	passed	pass	VERB
iiclr-17446	1	40	the	the	DET
iiclr-17446	1	41	"	"	PUNCT
iiclr-17446	1	42	income	income	NOUN
iiclr-17446	1	43	tax	tax	NOUN
iiclr-17446	1	44	law	law	NOUN
iiclr-17446	1	45	of	of	ADP
iiclr-17446	1	46	the	the	DET
iiclr-17446	1	47	people	people	NOUN
iiclr-17446	1	48	's	's	PART
iiclr-17446	1	49	republic	republic	NOUN
iiclr-17446	1	50	of	of	ADP
iiclr-17446	1	51	china	china	PROPN
iiclr-17446	1	52	for	for	ADP
iiclr-17446	1	53	enterprises	enterprise	NOUN
iiclr-17446	1	54	with	with	ADP
iiclr-17446	1	55	foreign	foreign	ADJ
iiclr-17446	1	56	investment	investment	NOUN
iiclr-17446	1	57	'	'	PUNCT
iiclr-17446	1	58	and	and	CCONJ
iiclr-17446	1	59	foreign	foreign	ADJ
iiclr-17446	1	60	enterprises	enterprise	NOUN
iiclr-17446	1	61	'	'	PART
iiclr-17446	1	62	2	2	NUM
iiclr-17446	1	63	(	(	PUNCT
iiclr-17446	1	64	foreign	foreign	ADJ
iiclr-17446	1	65	investment	investment	NOUN
iiclr-17446	1	66	tax	tax	NOUN
iiclr-17446	1	67	law	law	NOUN
iiclr-17446	1	68	)	)	PUNCT
iiclr-17446	1	69	.	.	PUNCT
iiclr-17446	2	1	at	at	ADP
iiclr-17446	2	2	the	the	DET
iiclr-17446	2	3	same	same	ADJ
iiclr-17446	2	4	time	time	NOUN
iiclr-17446	2	5	,	,	PUNCT
iiclr-17446	2	6	the	the	DET
iiclr-17446	2	7	national	national	ADJ
iiclr-17446	2	8	people	people	NOUN
iiclr-17446	2	9	's	's	PART
iiclr-17446	2	10	congress	congress	PROPN
iiclr-17446	2	11	repealed	repeal	VERB
iiclr-17446	2	12	the	the	DET
iiclr-17446	2	13	"	"	PUNCT
iiclr-17446	2	14	income	income	NOUN
iiclr-17446	2	15	tax	tax	NOUN
iiclr-17446	2	16	law	law	NOUN
iiclr-17446	2	17	of	of	ADP
iiclr-17446	2	18	the	the	DET
iiclr-17446	2	19	people	people	NOUN
iiclr-17446	2	20	's	's	PART
iiclr-17446	2	21	republic	republic	NOUN
iiclr-17446	2	22	of	of	ADP
iiclr-17446	2	23	china	china	PROPN
iiclr-17446	2	24	concerning	concern	VERB
iiclr-17446	2	25	joint	joint	ADJ
iiclr-17446	2	26	ventures	venture	NOUN
iiclr-17446	2	27	with	with	ADP
iiclr-17446	2	28	chinese	chinese	ADJ
iiclr-17446	2	29	and	and	CCONJ
iiclr-17446	2	30	foreign	foreign	ADJ
iiclr-17446	2	31	investment	investment	NOUN
iiclr-17446	2	32	"	"	PUNCT
iiclr-17446	2	33	(	(	PUNCT
iiclr-17446	2	34	joint	joint	ADJ
iiclr-17446	2	35	venture	venture	NOUN
iiclr-17446	2	36	income	income	NOUN
iiclr-17446	2	37	tax	tax	NOUN
iiclr-17446	2	38	law)3	law)3	PROPN
iiclr-17446	2	39	and	and	CCONJ
iiclr-17446	2	40	the	the	DET
iiclr-17446	2	41	"	"	PUNCT
iiclr-17446	2	42	income	income	NOUN
iiclr-17446	2	43	tax	tax	NOUN
iiclr-17446	2	44	law	law	NOUN
iiclr-17446	2	45	of	of	ADP
iiclr-17446	2	46	the	the	DET
iiclr-17446	2	47	people	people	NOUN
iiclr-17446	2	48	's	's	PART
iiclr-17446	2	49	republic	republic	NOUN
iiclr-17446	2	50	of	of	ADP
iiclr-17446	2	51	china	china	PROPN
iiclr-17446	2	52	concerning	concern	VERB
iiclr-17446	2	53	foreign	foreign	ADJ
iiclr-17446	2	54	enterprises	enterprise	NOUN
iiclr-17446	2	55	"	"	PUNCT
iiclr-17446	2	56	(	(	PUNCT
iiclr-17446	2	57	foreign	foreign	ADJ
iiclr-17446	2	58	enterprise	enterprise	NOUN
iiclr-17446	2	59	income	income	NOUN
iiclr-17446	2	60	tax	tax	NOUN
iiclr-17446	2	61	law	law	NOUN
iiclr-17446	2	62	)	)	PUNCT
iiclr-17446	2	63	.	.	PUNCT
iiclr-17446	3	1	4	4	NUM
iiclr-17446	3	2	the	the	DET
iiclr-17446	3	3	new	new	ADJ
iiclr-17446	3	4	tax	tax	NOUN
iiclr-17446	3	5	law	law	NOUN
iiclr-17446	3	6	became	become	VERB
iiclr-17446	3	7	effective	effective	ADJ
iiclr-17446	3	8	on	on	ADP
iiclr-17446	3	9	july	july	PROPN
iiclr-17446	3	10	1	1	NUM
iiclr-17446	3	11	,	,	PUNCT
iiclr-17446	3	12	1991	1991	NUM
iiclr-17446	3	13	,	,	PUNCT
iiclr-17446	3	14	and	and	CCONJ
iiclr-17446	3	15	marked	mark	VERB
iiclr-17446	3	16	a	a	DET
iiclr-17446	3	17	major	major	ADJ
iiclr-17446	3	18	step	step	NOUN
iiclr-17446	3	19	in	in	ADP
iiclr-17446	3	20	china	china	PROPN
iiclr-17446	3	21	's	's	PART
iiclr-17446	3	22	effort	effort	NOUN
iiclr-17446	3	23	to	to	PART
iiclr-17446	3	24	further	far	ADV
iiclr-17446	3	25	simplify	simplify	VERB
iiclr-17446	3	26	the	the	DET
iiclr-17446	3	27	tax	tax	NOUN
iiclr-17446	3	28	system	system	NOUN
iiclr-17446	3	29	affecting	affect	VERB
iiclr-17446	3	30	foreign	foreign	ADJ
iiclr-17446	3	31	investment	investment	NOUN
iiclr-17446	3	32	and	and	CCONJ
iiclr-17446	3	33	to	to	PART
iiclr-17446	3	34	improve	improve	VERB
iiclr-17446	3	35	the	the	DET
iiclr-17446	3	36	foreign	foreign	ADJ
iiclr-17446	3	37	investment	investment	NOUN
iiclr-17446	3	38	climate	climate	NOUN
iiclr-17446	3	39	as	as	ADP
iiclr-17446	3	40	a	a	DET
iiclr-17446	3	41	whole	whole	NOUN
iiclr-17446	3	42	.	.	PUNCT
iiclr-17446	4	1	this	this	DET
iiclr-17446	4	2	article	article	NOUN
iiclr-17446	4	3	briefly	briefly	NOUN
iiclr-17446	4	4	reviews	review	VERB
iiclr-17446	4	5	*	*	PUNCT
iiclr-17446	4	6	partner	partner	NOUN
iiclr-17446	4	7	,	,	PUNCT
iiclr-17446	4	8	law	law	NOUN
iiclr-17446	4	9	firm	firm	NOUN
iiclr-17446	4	10	of	of	ADP
iiclr-17446	4	11	rund	rund	PROPN
iiclr-17446	4	12	&	&	CCONJ
iiclr-17446	4	13	wunsch	wunsch	PROPN
iiclr-17446	4	14	,	,	PUNCT
iiclr-17446	4	15	indianapolis	indianapolis	PROPN
iiclr-17446	4	16	,	,	PUNCT
iiclr-17446	4	17	indiana	indiana	PROPN
iiclr-17446	4	18	*	*	PUNCT
iiclr-17446	5	1	*	*	PUNCT
iiclr-17446	5	2	associate	associate	ADJ
iiclr-17446	5	3	,	,	PUNCT
iiclr-17446	5	4	law	law	NOUN
iiclr-17446	5	5	firm	firm	NOUN
iiclr-17446	5	6	of	of	ADP
iiclr-17446	5	7	rund	rund	PROPN
iiclr-17446	5	8	&	&	CCONJ
iiclr-17446	5	9	wunsch	wunsch	PROPN
iiclr-17446	5	10	,	,	PUNCT
iiclr-17446	5	11	indianapolis	indianapolis	PROPN
iiclr-17446	5	12	,	,	PUNCT
iiclr-17446	5	13	indiana	indiana	PROPN
iiclr-17446	5	14	;	;	PUNCT
iiclr-17446	5	15	former	former	ADJ
iiclr-17446	5	16	deputy	deputy	NOUN
iiclr-17446	5	17	section	section	NOUN
iiclr-17446	5	18	chief	chief	NOUN
iiclr-17446	5	19	of	of	ADP
iiclr-17446	5	20	international	international	ADJ
iiclr-17446	5	21	tax	tax	NOUN
iiclr-17446	5	22	policy	policy	NOUN
iiclr-17446	5	23	division	division	NOUN
iiclr-17446	5	24	,	,	PUNCT
iiclr-17446	5	25	national	national	PROPN
iiclr-17446	5	26	tax	tax	PROPN
iiclr-17446	5	27	bureau	bureau	NOUN
iiclr-17446	5	28	,	,	PUNCT
iiclr-17446	5	29	peoples	people	NOUN
iiclr-17446	5	30	republic	republic	NOUN
iiclr-17446	5	31	of	of	ADP
iiclr-17446	5	32	china	china	PROPN
iiclr-17446	5	33	(	(	PUNCT
iiclr-17446	5	34	1986	1986	NUM
iiclr-17446	5	35	1988	1988	NUM
iiclr-17446	5	36	)	)	PUNCT
iiclr-17446	5	37	.	.	PUNCT
iiclr-17446	6	1	1	1	X
iiclr-17446	6	2	.	.	X
iiclr-17446	6	3	"	"	PUNCT
iiclr-17446	6	4	enterprises	enterprise	NOUN
iiclr-17446	6	5	with	with	ADP
iiclr-17446	6	6	foreign	foreign	ADJ
iiclr-17446	6	7	investment	investment	NOUN
iiclr-17446	6	8	"	"	PUNCT
iiclr-17446	6	9	refers	refer	VERB
iiclr-17446	6	10	to	to	ADP
iiclr-17446	6	11	chinese	chinese	ADJ
iiclr-17446	6	12	-	-	PUNCT
iiclr-17446	6	13	foreign	foreign	ADJ
iiclr-17446	6	14	joint	joint	ADJ
iiclr-17446	6	15	ventures	venture	NOUN
iiclr-17446	6	16	,	,	PUNCT
iiclr-17446	6	17	both	both	DET
iiclr-17446	6	18	equity	equity	NOUN
iiclr-17446	6	19	and	and	CCONJ
iiclr-17446	6	20	contractual	contractual	ADJ
iiclr-17446	6	21	,	,	PUNCT
iiclr-17446	6	22	and	and	CCONJ
iiclr-17446	6	23	to	to	ADP
iiclr-17446	6	24	wholly	wholly	ADV
iiclr-17446	6	25	-	-	PUNCT
iiclr-17446	6	26	foreign	foreign	ADJ
iiclr-17446	6	27	owned	own	VERB
iiclr-17446	6	28	enterprises	enterprise	NOUN
iiclr-17446	6	29	incorporated	incorporate	VERB
iiclr-17446	6	30	in	in	ADP
iiclr-17446	6	31	china	china	PROPN
iiclr-17446	6	32	.	.	PUNCT
iiclr-17446	7	1	income	income	NOUN
iiclr-17446	7	2	tax	tax	NOUN
iiclr-17446	7	3	law	law	NOUN
iiclr-17446	7	4	of	of	ADP
iiclr-17446	7	5	the	the	DET
iiclr-17446	7	6	peoples	people	NOUN
iiclr-17446	7	7	republic	republic	NOUN
iiclr-17446	7	8	of	of	ADP
iiclr-17446	7	9	china	china	PROPN
iiclr-17446	7	10	for	for	ADP
iiclr-17446	7	11	enterprises	enterprise	NOUN
iiclr-17446	7	12	with	with	ADP
iiclr-17446	7	13	foreign	foreign	ADJ
iiclr-17446	7	14	investment	investment	NOUN
iiclr-17446	7	15	and	and	CCONJ
iiclr-17446	7	16	foreign	foreign	ADJ
iiclr-17446	7	17	enterprises	enterprise	NOUN
iiclr-17446	7	18	,	,	PUNCT
iiclr-17446	7	19	art	art	NOUN
iiclr-17446	7	20	.	.	PUNCT
iiclr-17446	8	1	2	2	NUM
iiclr-17446	8	2	(	(	PUNCT
iiclr-17446	8	3	1991	1991	NUM
iiclr-17446	8	4	)	)	PUNCT
iiclr-17446	8	5	(	(	PUNCT
iiclr-17446	8	6	see	see	VERB
iiclr-17446	8	7	appendix	appendix	NOUN
iiclr-17446	8	8	)	)	PUNCT
iiclr-17446	9	1	[	[	X
iiclr-17446	9	2	hereinafter	hereinafter	NOUN
iiclr-17446	9	3	foreign	foreign	ADJ
iiclr-17446	9	4	investment	investment	NOUN
iiclr-17446	9	5	tax	tax	NOUN
iiclr-17446	9	6	law	law	NOUN
iiclr-17446	9	7	]	]	PUNCT
iiclr-17446	9	8	.	.	PUNCT
iiclr-17446	10	1	2	2	X
iiclr-17446	10	2	.	.	X
iiclr-17446	10	3	"	"	PUNCT
iiclr-17446	10	4	foreign	foreign	ADJ
iiclr-17446	10	5	enterprises	enterprise	NOUN
iiclr-17446	10	6	"	"	PUNCT
iiclr-17446	10	7	are	be	AUX
iiclr-17446	10	8	defined	define	VERB
iiclr-17446	10	9	as	as	ADP
iiclr-17446	10	10	foreign	foreign	ADJ
iiclr-17446	10	11	companies	company	NOUN
iiclr-17446	10	12	,	,	PUNCT
iiclr-17446	10	13	enterprises	enterprise	NOUN
iiclr-17446	10	14	and	and	CCONJ
iiclr-17446	10	15	other	other	ADJ
iiclr-17446	10	16	economic	economic	ADJ
iiclr-17446	10	17	organizations	organization	NOUN
iiclr-17446	10	18	which	which	PRON
iiclr-17446	10	19	engage	engage	VERB
iiclr-17446	10	20	in	in	ADP
iiclr-17446	10	21	production	production	NOUN
iiclr-17446	10	22	or	or	CCONJ
iiclr-17446	10	23	business	business	NOUN
iiclr-17446	10	24	through	through	ADP
iiclr-17446	10	25	their	their	PRON
iiclr-17446	10	26	establishments	establishment	NOUN
iiclr-17446	10	27	in	in	ADP
iiclr-17446	10	28	china	china	PROPN
iiclr-17446	10	29	,	,	PUNCT
iiclr-17446	10	30	and	and	CCONJ
iiclr-17446	10	31	those	those	PRON
iiclr-17446	10	32	which	which	PRON
iiclr-17446	10	33	do	do	AUX
iiclr-17446	10	34	not	not	PART
iiclr-17446	10	35	have	have	VERB
iiclr-17446	10	36	establishments	establishment	NOUN
iiclr-17446	10	37	in	in	ADP
iiclr-17446	10	38	china	china	PROPN
iiclr-17446	10	39	but	but	CCONJ
iiclr-17446	10	40	derive	derive	ADJ
iiclr-17446	10	41	income	income	NOUN
iiclr-17446	10	42	from	from	ADP
iiclr-17446	10	43	sources	source	NOUN
iiclr-17446	10	44	within	within	ADP
iiclr-17446	10	45	china	china	PROPN
iiclr-17446	10	46	.	.	PUNCT
iiclr-17446	11	1	i	i	PRON
iiclr-17446	11	2	d.	d.	PROPN
iiclr-17446	11	3	3	3	NUM
iiclr-17446	11	4	.	.	PUNCT
iiclr-17446	12	1	the	the	DET
iiclr-17446	12	2	income	income	NOUN
iiclr-17446	12	3	tax	tax	NOUN
iiclr-17446	12	4	law	law	NOUN
iiclr-17446	12	5	of	of	ADP
iiclr-17446	12	6	the	the	DET
iiclr-17446	12	7	peoples	people	NOUN
iiclr-17446	12	8	republic	republic	NOUN
iiclr-17446	12	9	of	of	ADP
iiclr-17446	12	10	china	china	PROPN
iiclr-17446	12	11	concerning	concern	VERB
iiclr-17446	12	12	joint	joint	ADJ
iiclr-17446	12	13	ventures	venture	NOUN
iiclr-17446	12	14	with	with	ADP
iiclr-17446	12	15	chinese	chinese	ADJ
iiclr-17446	12	16	and	and	CCONJ
iiclr-17446	12	17	foreign	foreign	ADJ
iiclr-17446	12	18	investment	investment	NOUN
iiclr-17446	12	19	(	(	PUNCT
iiclr-17446	12	20	1980	1980	NUM
iiclr-17446	12	21	)	)	PUNCT
iiclr-17446	12	22	(	(	PUNCT
iiclr-17446	12	23	repealed	repeal	VERB
iiclr-17446	12	24	1991	1991	NUM
iiclr-17446	12	25	)	)	PUNCT
iiclr-17446	12	26	,	,	PUNCT
iiclr-17446	12	27	reprinted	reprint	VERB
iiclr-17446	12	28	in	in	ADP
iiclr-17446	12	29	price	price	NOUN
iiclr-17446	12	30	waterhouse	waterhouse	NOUN
iiclr-17446	12	31	,	,	PUNCT
iiclr-17446	12	32	doing	do	VERB
iiclr-17446	12	33	business	business	NOUN
iiclr-17446	12	34	in	in	ADP
iiclr-17446	12	35	the	the	DET
iiclr-17446	12	36	peoples	people	NOUN
iiclr-17446	12	37	republic	republic	NOUN
iiclr-17446	12	38	of	of	ADP
iiclr-17446	12	39	china	china	PROPN
iiclr-17446	12	40	175	175	NUM
iiclr-17446	12	41	-	-	SYM
iiclr-17446	12	42	77	77	NUM
iiclr-17446	12	43	(	(	PUNCT
iiclr-17446	12	44	1988	1988	NUM
iiclr-17446	12	45	)	)	PUNCT
iiclr-17446	13	1	[	[	X
iiclr-17446	13	2	hereinafter	hereinafter	NOUN
iiclr-17446	13	3	joint	joint	ADJ
iiclr-17446	13	4	venture	venture	NOUN
iiclr-17446	13	5	income	income	NOUN
iiclr-17446	13	6	tax	tax	NOUN
iiclr-17446	13	7	law	law	NOUN
iiclr-17446	13	8	]	]	PUNCT
iiclr-17446	13	9	;	;	PUNCT
iiclr-17446	13	10	detailed	detailed	ADJ
iiclr-17446	13	11	rules	rule	NOUN
iiclr-17446	13	12	and	and	CCONJ
iiclr-17446	13	13	regulations	regulation	NOUN
iiclr-17446	13	14	for	for	ADP
iiclr-17446	13	15	the	the	DET
iiclr-17446	13	16	implementation	implementation	NOUN
iiclr-17446	13	17	of	of	ADP
iiclr-17446	13	18	the	the	DET
iiclr-17446	13	19	income	income	NOUN
iiclr-17446	13	20	tax	tax	NOUN
iiclr-17446	13	21	law	law	NOUN
iiclr-17446	13	22	of	of	ADP
iiclr-17446	13	23	the	the	DET
iiclr-17446	13	24	peoples	people	NOUN
iiclr-17446	13	25	republic	republic	NOUN
iiclr-17446	13	26	of	of	ADP
iiclr-17446	13	27	china	china	PROPN
iiclr-17446	13	28	concerning	concern	VERB
iiclr-17446	13	29	joint	joint	ADJ
iiclr-17446	13	30	ventures	venture	NOUN
iiclr-17446	13	31	with	with	ADP
iiclr-17446	13	32	chinese	chinese	ADJ
iiclr-17446	13	33	and	and	CCONJ
iiclr-17446	13	34	foreign	foreign	ADJ
iiclr-17446	13	35	investment	investment	NOUN
iiclr-17446	13	36	(	(	PUNCT
iiclr-17446	13	37	1980	1980	NUM
iiclr-17446	13	38	)	)	PUNCT
iiclr-17446	13	39	(	(	PUNCT
iiclr-17446	13	40	repealed	repeal	VERB
iiclr-17446	13	41	1991	1991	NUM
iiclr-17446	13	42	)	)	PUNCT
iiclr-17446	13	43	,	,	PUNCT
iiclr-17446	13	44	reprinted	reprint	VERB
iiclr-17446	13	45	in	in	ADP
iiclr-17446	13	46	price	price	NOUN
iiclr-17446	13	47	waterhouse	waterhouse	NOUN
iiclr-17446	13	48	,	,	PUNCT
iiclr-17446	13	49	supra	supra	NOUN
iiclr-17446	13	50	,	,	PUNCT
iiclr-17446	13	51	at	at	ADP
iiclr-17446	13	52	178	178	NUM
iiclr-17446	13	53	-	-	SYM
iiclr-17446	13	54	86	86	NUM
iiclr-17446	13	55	[	[	X
iiclr-17446	13	56	hereinafter	hereinafter	NOUN
iiclr-17446	13	57	joint	joint	ADJ
iiclr-17446	13	58	venture	venture	NOUN
iiclr-17446	13	59	income	income	NOUN
iiclr-17446	13	60	tax	tax	NOUN
iiclr-17446	13	61	regulations	regulation	NOUN
iiclr-17446	13	62	]	]	PUNCT
iiclr-17446	13	63	.	.	PUNCT
iiclr-17446	14	1	4	4	X
iiclr-17446	14	2	.	.	X
iiclr-17446	14	3	the	the	DET
iiclr-17446	14	4	income	income	NOUN
iiclr-17446	14	5	tax	tax	NOUN
iiclr-17446	14	6	law	law	NOUN
iiclr-17446	14	7	of	of	ADP
iiclr-17446	14	8	the	the	DET
iiclr-17446	14	9	peoples	people	NOUN
iiclr-17446	14	10	republic	republic	NOUN
iiclr-17446	14	11	of	of	ADP
iiclr-17446	14	12	china	china	PROPN
iiclr-17446	14	13	concerning	concern	VERB
iiclr-17446	14	14	foreign	foreign	ADJ
iiclr-17446	14	15	enterprises	enterprise	NOUN
iiclr-17446	14	16	(	(	PUNCT
iiclr-17446	14	17	1981	1981	NUM
iiclr-17446	14	18	)	)	PUNCT
iiclr-17446	14	19	(	(	PUNCT
iiclr-17446	14	20	repealed	repeal	VERB
iiclr-17446	14	21	1991	1991	NUM
iiclr-17446	14	22	)	)	PUNCT
iiclr-17446	14	23	,	,	PUNCT
iiclr-17446	14	24	reprinted	reprint	VERB
iiclr-17446	14	25	in	in	ADP
iiclr-17446	14	26	price	price	NOUN
iiclr-17446	14	27	waterhouse	waterhouse	NOUN
iiclr-17446	14	28	,	,	PUNCT
iiclr-17446	14	29	supra	supra	PROPN
iiclr-17446	14	30	note	note	NOUN
iiclr-17446	14	31	3	3	NUM
iiclr-17446	14	32	,	,	PUNCT
iiclr-17446	14	33	at	at	ADP
iiclr-17446	14	34	187	187	NUM
iiclr-17446	14	35	-	-	SYM
iiclr-17446	14	36	90	90	NUM
iiclr-17446	14	37	[	[	X
iiclr-17446	14	38	hereinafter	hereinafter	NOUN
iiclr-17446	14	39	foreign	foreign	ADJ
iiclr-17446	14	40	enterprise	enterprise	NOUN
iiclr-17446	14	41	income	income	NOUN
iiclr-17446	14	42	tax	tax	NOUN
iiclr-17446	14	43	law	law	NOUN
iiclr-17446	14	44	]	]	X
iiclr-17446	14	45	;	;	PUNCT
iiclr-17446	14	46	unofficial	unofficial	ADJ
iiclr-17446	14	47	translation	translation	NOUN
iiclr-17446	14	48	of	of	ADP
iiclr-17446	14	49	the	the	DET
iiclr-17446	14	50	detailed	detailed	ADJ
iiclr-17446	14	51	regulations	regulation	NOUN
iiclr-17446	14	52	for	for	ADP
iiclr-17446	14	53	the	the	DET
iiclr-17446	14	54	implementation	implementation	NOUN
iiclr-17446	14	55	of	of	ADP
iiclr-17446	14	56	the	the	DET
iiclr-17446	14	57	foreign	foreign	ADJ
iiclr-17446	14	58	enterprise	enterprise	NOUN
iiclr-17446	14	59	income	income	NOUN
iiclr-17446	14	60	tax	tax	NOUN
iiclr-17446	14	61	law	law	NOUN
iiclr-17446	14	62	(	(	PUNCT
iiclr-17446	14	63	1982	1982	NUM
iiclr-17446	14	64	)	)	PUNCT
iiclr-17446	14	65	(	(	PUNCT
iiclr-17446	14	66	repealed	repeal	VERB
iiclr-17446	14	67	1991	1991	NUM
iiclr-17446	14	68	)	)	PUNCT
iiclr-17446	14	69	,	,	PUNCT
iiclr-17446	14	70	reprinted	reprint	VERB
iiclr-17446	14	71	in	in	ADP
iiclr-17446	14	72	price	price	NOUN
iiclr-17446	14	73	waterhouse	waterhouse	NOUN
iiclr-17446	14	74	,	,	PUNCT
iiclr-17446	14	75	supra	supra	PROPN
iiclr-17446	14	76	note	note	NOUN
iiclr-17446	14	77	3	3	NUM
iiclr-17446	14	78	,	,	PUNCT
iiclr-17446	14	79	at	at	ADP
iiclr-17446	14	80	191	191	NUM
iiclr-17446	14	81	-	-	SYM
iiclr-17446	14	82	201	201	NUM
iiclr-17446	14	83	[	[	X
iiclr-17446	14	84	hereinafter	hereinafter	NOUN
iiclr-17446	14	85	foreign	foreign	ADJ
iiclr-17446	14	86	enterprise	enterprise	NOUN
iiclr-17446	14	87	income	income	NOUN
iiclr-17446	14	88	tax	tax	NOUN
iiclr-17446	14	89	regulations	regulation	NOUN
iiclr-17446	14	90	]	]	PUNCT
iiclr-17446	14	91	.	.	PUNCT
iiclr-17446	15	1	ind	ind	NOUN
iiclr-17446	15	2	.	.	PUNCT
iiclr-17446	16	1	int'l	int'l	PROPN
iiclr-17446	16	2	&	&	CCONJ
iiclr-17446	16	3	comp	comp	PROPN
iiclr-17446	16	4	.	.	PUNCT
iiclr-17446	17	1	l.	l.	PROPN
iiclr-17446	17	2	rev	rev	PROPN
iiclr-17446	17	3	.	.	PUNCT
iiclr-17446	18	1	the	the	DET
iiclr-17446	18	2	historical	historical	ADJ
iiclr-17446	18	3	background	background	NOUN
iiclr-17446	18	4	of	of	ADP
iiclr-17446	18	5	the	the	DET
iiclr-17446	18	6	chinese	chinese	ADJ
iiclr-17446	18	7	income	income	NOUN
iiclr-17446	18	8	tax	tax	NOUN
iiclr-17446	18	9	system	system	NOUN
iiclr-17446	18	10	,	,	PUNCT
iiclr-17446	18	11	distinguishes	distinguish	VERB
iiclr-17446	18	12	the	the	DET
iiclr-17446	18	13	old	old	ADJ
iiclr-17446	18	14	and	and	CCONJ
iiclr-17446	18	15	new	new	ADJ
iiclr-17446	18	16	law	law	NOUN
iiclr-17446	18	17	,	,	PUNCT
iiclr-17446	18	18	outlines	outline	VERB
iiclr-17446	18	19	the	the	DET
iiclr-17446	18	20	major	major	ADJ
iiclr-17446	18	21	changes	change	NOUN
iiclr-17446	18	22	brought	bring	VERB
iiclr-17446	18	23	about	about	ADP
iiclr-17446	18	24	by	by	ADP
iiclr-17446	18	25	the	the	DET
iiclr-17446	18	26	new	new	ADJ
iiclr-17446	18	27	legislation	legislation	NOUN
iiclr-17446	18	28	,	,	PUNCT
iiclr-17446	18	29	analyzes	analyze	VERB
iiclr-17446	18	30	the	the	DET
iiclr-17446	18	31	policy	policy	NOUN
iiclr-17446	18	32	considerations	consideration	NOUN
iiclr-17446	18	33	behind	behind	ADP
iiclr-17446	18	34	the	the	DET
iiclr-17446	18	35	new	new	ADJ
iiclr-17446	18	36	legislation	legislation	NOUN
iiclr-17446	18	37	,	,	PUNCT
iiclr-17446	18	38	and	and	CCONJ
iiclr-17446	18	39	finally	finally	ADV
iiclr-17446	18	40	considers	consider	VERB
iiclr-17446	18	41	some	some	DET
iiclr-17446	18	42	practical	practical	ADJ
iiclr-17446	18	43	implications	implication	NOUN
iiclr-17446	18	44	for	for	ADP
iiclr-17446	18	45	a	a	DET
iiclr-17446	18	46	hypothetical	hypothetical	ADJ
iiclr-17446	18	47	investor	investor	NOUN
iiclr-17446	18	48	.	.	PUNCT
iiclr-17446	19	1	i.	i.	PROPN
iiclr-17446	19	2	historical	historical	PROPN
iiclr-17446	19	3	background	background	PROPN
iiclr-17446	19	4	china	china	PROPN
iiclr-17446	19	5	did	do	AUX
iiclr-17446	19	6	not	not	PART
iiclr-17446	19	7	impose	impose	VERB
iiclr-17446	19	8	income	income	NOUN
iiclr-17446	19	9	taxes	taxis	NOUN
iiclr-17446	19	10	on	on	ADP
iiclr-17446	19	11	business	business	NOUN
iiclr-17446	19	12	enterprises	enterprise	NOUN
iiclr-17446	19	13	until	until	ADP
iiclr-17446	19	14	1978	1978	NUM
iiclr-17446	19	15	when	when	SCONJ
iiclr-17446	19	16	china	china	PROPN
iiclr-17446	19	17	began	begin	VERB
iiclr-17446	19	18	a	a	DET
iiclr-17446	19	19	series	series	NOUN
iiclr-17446	19	20	of	of	ADP
iiclr-17446	19	21	economic	economic	ADJ
iiclr-17446	19	22	reforms	reform	NOUN
iiclr-17446	19	23	.	.	PUNCT
iiclr-17446	20	1	the	the	DET
iiclr-17446	20	2	first	first	ADJ
iiclr-17446	20	3	income	income	NOUN
iiclr-17446	20	4	tax	tax	NOUN
iiclr-17446	20	5	laws	law	NOUN
iiclr-17446	20	6	affected	affect	VERB
iiclr-17446	20	7	only	only	ADV
iiclr-17446	20	8	collectively	collectively	ADV
iiclr-17446	20	9	-	-	PUNCT
iiclr-17446	20	10	owned	own	VERB
iiclr-17446	20	11	enterprises	enterprise	NOUN
iiclr-17446	20	12	and	and	CCONJ
iiclr-17446	20	13	state	state	NOUN
iiclr-17446	20	14	-	-	PUNCT
iiclr-17446	20	15	owned	own	VERB
iiclr-17446	20	16	enterprises	enterprise	NOUN
iiclr-17446	20	17	.	.	PUNCT
iiclr-17446	21	1	then	then	ADV
iiclr-17446	21	2	in	in	ADP
iiclr-17446	21	3	the	the	DET
iiclr-17446	21	4	early	early	ADJ
iiclr-17446	21	5	1980	1980	NUM
iiclr-17446	21	6	's	's	PART
iiclr-17446	21	7	,	,	PUNCT
iiclr-17446	21	8	china	china	PROPN
iiclr-17446	21	9	promulgated	promulgate	VERB
iiclr-17446	21	10	the	the	DET
iiclr-17446	21	11	joint	joint	ADJ
iiclr-17446	21	12	venture	venture	NOUN
iiclr-17446	21	13	income	income	NOUN
iiclr-17446	21	14	tax	tax	NOUN
iiclr-17446	21	15	law	law	NOUN
iiclr-17446	21	16	and	and	CCONJ
iiclr-17446	21	17	the	the	DET
iiclr-17446	21	18	foreign	foreign	ADJ
iiclr-17446	21	19	enterprise	enterprise	NOUN
iiclr-17446	21	20	income	income	NOUN
iiclr-17446	21	21	tax	tax	NOUN
iiclr-17446	21	22	law	law	NOUN
iiclr-17446	21	23	,	,	PUNCT
iiclr-17446	21	24	both	both	PRON
iiclr-17446	21	25	of	of	ADP
iiclr-17446	21	26	which	which	PRON
iiclr-17446	21	27	affected	affect	VERB
iiclr-17446	21	28	foreign	foreign	ADJ
iiclr-17446	21	29	investment	investment	NOUN
iiclr-17446	21	30	in	in	ADP
iiclr-17446	21	31	china	china	PROPN
iiclr-17446	21	32	.	.	PUNCT
iiclr-17446	22	1	as	as	ADP
iiclr-17446	22	2	a	a	DET
iiclr-17446	22	3	result	result	NOUN
iiclr-17446	22	4	of	of	ADP
iiclr-17446	22	5	these	these	DET
iiclr-17446	22	6	laws	law	NOUN
iiclr-17446	22	7	,	,	PUNCT
iiclr-17446	22	8	a	a	DET
iiclr-17446	22	9	dual	dual	ADJ
iiclr-17446	22	10	tax	tax	NOUN
iiclr-17446	22	11	system	system	NOUN
iiclr-17446	22	12	emerged	emerge	VERB
iiclr-17446	22	13	in	in	ADP
iiclr-17446	22	14	china	china	PROPN
iiclr-17446	22	15	that	that	PRON
iiclr-17446	22	16	continues	continue	VERB
iiclr-17446	22	17	to	to	PART
iiclr-17446	22	18	exist	exist	VERB
iiclr-17446	22	19	today	today	NOUN
iiclr-17446	22	20	.	.	PUNCT
iiclr-17446	23	1	under	under	ADP
iiclr-17446	23	2	this	this	DET
iiclr-17446	23	3	dual	dual	ADJ
iiclr-17446	23	4	tax	tax	NOUN
iiclr-17446	23	5	system	system	NOUN
iiclr-17446	23	6	,	,	PUNCT
iiclr-17446	23	7	chinese	chinese	ADJ
iiclr-17446	23	8	enterprises	enterprise	NOUN
iiclr-17446	23	9	whose	whose	DET
iiclr-17446	23	10	investments	investment	NOUN
iiclr-17446	23	11	are	be	AUX
iiclr-17446	23	12	limited	limit	VERB
iiclr-17446	23	13	to	to	ADP
iiclr-17446	23	14	the	the	DET
iiclr-17446	23	15	domestic	domestic	ADJ
iiclr-17446	23	16	market	market	NOUN
iiclr-17446	23	17	are	be	AUX
iiclr-17446	23	18	subject	subject	ADJ
iiclr-17446	23	19	to	to	ADP
iiclr-17446	23	20	one	one	NUM
iiclr-17446	23	21	set	set	NOUN
iiclr-17446	23	22	of	of	ADP
iiclr-17446	23	23	tax	tax	NOUN
iiclr-17446	23	24	rules	rule	NOUN
iiclr-17446	23	25	,	,	PUNCT
iiclr-17446	23	26	while	while	SCONJ
iiclr-17446	23	27	foreign	foreign	ADJ
iiclr-17446	23	28	corporations	corporation	NOUN
iiclr-17446	23	29	and	and	CCONJ
iiclr-17446	23	30	"	"	PUNCT
iiclr-17446	23	31	enterprises	enterprise	NOUN
iiclr-17446	23	32	with	with	ADP
iiclr-17446	23	33	foreign	foreign	ADJ
iiclr-17446	23	34	investment	investment	NOUN
iiclr-17446	23	35	"	"	PUNCT
iiclr-17446	23	36	are	be	AUX
iiclr-17446	23	37	governed	govern	VERB
iiclr-17446	23	38	by	by	ADP
iiclr-17446	23	39	another	another	DET
iiclr-17446	23	40	set	set	NOUN
iiclr-17446	23	41	of	of	ADP
iiclr-17446	23	42	tax	tax	NOUN
iiclr-17446	23	43	rules	rule	NOUN
iiclr-17446	23	44	.	.	PUNCT
iiclr-17446	24	1	prior	prior	ADV
iiclr-17446	24	2	to	to	ADP
iiclr-17446	24	3	july	july	PROPN
iiclr-17446	24	4	1	1	NUM
iiclr-17446	24	5	,	,	PUNCT
iiclr-17446	24	6	1991	1991	NUM
iiclr-17446	24	7	,	,	PUNCT
iiclr-17446	24	8	there	there	PRON
iiclr-17446	24	9	were	be	VERB
iiclr-17446	24	10	also	also	ADV
iiclr-17446	24	11	two	two	NUM
iiclr-17446	24	12	corporate	corporate	ADJ
iiclr-17446	24	13	income	income	NOUN
iiclr-17446	24	14	tax	tax	NOUN
iiclr-17446	24	15	laws	law	NOUN
iiclr-17446	24	16	affecting	affect	VERB
iiclr-17446	24	17	foreign	foreign	ADJ
iiclr-17446	24	18	investment	investment	NOUN
iiclr-17446	24	19	in	in	ADP
iiclr-17446	24	20	china	china	PROPN
iiclr-17446	24	21	.	.	PUNCT
iiclr-17446	25	1	the	the	DET
iiclr-17446	25	2	joint	joint	ADJ
iiclr-17446	25	3	venture	venture	NOUN
iiclr-17446	25	4	income	income	NOUN
iiclr-17446	25	5	tax	tax	NOUN
iiclr-17446	25	6	law	law	NOUN
iiclr-17446	25	7	governed	govern	VERB
iiclr-17446	25	8	taxation	taxation	NOUN
iiclr-17446	25	9	of	of	ADP
iiclr-17446	25	10	chinese	chinese	ADJ
iiclr-17446	25	11	-	-	PUNCT
iiclr-17446	25	12	foreign	foreign	ADJ
iiclr-17446	25	13	equity	equity	NOUN
iiclr-17446	25	14	joint	joint	ADJ
iiclr-17446	25	15	ventures	venture	NOUN
iiclr-17446	25	16	(	(	PUNCT
iiclr-17446	25	17	equity	equity	NOUN
iiclr-17446	25	18	joint	joint	ADJ
iiclr-17446	25	19	ventures	venture	NOUN
iiclr-17446	25	20	)	)	PUNCT
iiclr-17446	25	21	;	;	PUNCT
iiclr-17446	25	22	whereas	whereas	SCONJ
iiclr-17446	25	23	,	,	PUNCT
iiclr-17446	25	24	the	the	DET
iiclr-17446	25	25	foreign	foreign	ADJ
iiclr-17446	25	26	enterprise	enterprise	NOUN
iiclr-17446	25	27	income	income	NOUN
iiclr-17446	25	28	tax	tax	NOUN
iiclr-17446	25	29	law	law	NOUN
iiclr-17446	25	30	applied	apply	VERB
iiclr-17446	25	31	to	to	ADP
iiclr-17446	25	32	chinese	chinese	ADJ
iiclr-17446	25	33	-	-	PUNCT
iiclr-17446	25	34	foreign	foreign	ADJ
iiclr-17446	25	35	contractual	contractual	ADJ
iiclr-17446	25	36	joint	joint	ADJ
iiclr-17446	25	37	ventures	venture	NOUN
iiclr-17446	25	38	(	(	PUNCT
iiclr-17446	25	39	contractual	contractual	ADJ
iiclr-17446	25	40	joint	joint	ADJ
iiclr-17446	25	41	ventures	venture	NOUN
iiclr-17446	25	42	)	)	PUNCT
iiclr-17446	25	43	and	and	CCONJ
iiclr-17446	25	44	to	to	ADP
iiclr-17446	25	45	foreign	foreign	ADJ
iiclr-17446	25	46	companies	company	NOUN
iiclr-17446	25	47	doing	do	VERB
iiclr-17446	25	48	business	business	NOUN
iiclr-17446	25	49	in	in	ADP
iiclr-17446	25	50	china	china	PROPN
iiclr-17446	25	51	,	,	PUNCT
iiclr-17446	25	52	whether	whether	SCONJ
iiclr-17446	25	53	or	or	CCONJ
iiclr-17446	25	54	not	not	PART
iiclr-17446	25	55	through	through	ADP
iiclr-17446	25	56	establishments	establishment	NOUN
iiclr-17446	25	57	there	there	ADV
iiclr-17446	25	58	.	.	PUNCT
iiclr-17446	26	1	although	although	SCONJ
iiclr-17446	26	2	these	these	DET
iiclr-17446	26	3	two	two	NUM
iiclr-17446	26	4	income	income	NOUN
iiclr-17446	26	5	tax	tax	NOUN
iiclr-17446	26	6	laws	law	NOUN
iiclr-17446	26	7	had	have	VERB
iiclr-17446	26	8	many	many	ADJ
iiclr-17446	26	9	common	common	ADJ
iiclr-17446	26	10	provisions	provision	NOUN
iiclr-17446	26	11	,	,	PUNCT
iiclr-17446	26	12	they	they	PRON
iiclr-17446	26	13	differed	differ	VERB
iiclr-17446	26	14	in	in	ADP
iiclr-17446	26	15	scope	scope	NOUN
iiclr-17446	26	16	of	of	ADP
iiclr-17446	26	17	tax	tax	NOUN
iiclr-17446	26	18	jurisdiction	jurisdiction	NOUN
iiclr-17446	26	19	,	,	PUNCT
iiclr-17446	26	20	rate	rate	NOUN
iiclr-17446	26	21	structure	structure	NOUN
iiclr-17446	26	22	,	,	PUNCT
iiclr-17446	26	23	and	and	CCONJ
iiclr-17446	26	24	tax	tax	NOUN
iiclr-17446	26	25	incentive	incentive	NOUN
iiclr-17446	26	26	schemes	scheme	NOUN
iiclr-17446	26	27	.	.	PUNCT
iiclr-17446	27	1	ii	ii	X
iiclr-17446	27	2	.	.	PUNCT
iiclr-17446	28	1	prior	prior	ADJ
iiclr-17446	28	2	law	law	NOUN
iiclr-17446	28	3	a.	a.	NOUN
iiclr-17446	28	4	joint	joint	PROPN
iiclr-17446	28	5	venture	venture	NOUN
iiclr-17446	28	6	income	income	NOUN
iiclr-17446	28	7	tax	tax	NOUN
iiclr-17446	28	8	law	law	NOUN
iiclr-17446	28	9	the	the	DET
iiclr-17446	28	10	joint	joint	ADJ
iiclr-17446	28	11	venture	venture	NOUN
iiclr-17446	28	12	income	income	NOUN
iiclr-17446	28	13	tax	tax	NOUN
iiclr-17446	28	14	law	law	NOUN
iiclr-17446	28	15	applied	apply	VERB
iiclr-17446	28	16	only	only	ADV
iiclr-17446	28	17	to	to	ADP
iiclr-17446	28	18	equity	equity	NOUN
iiclr-17446	28	19	joint	joint	ADJ
iiclr-17446	28	20	ventures	venture	NOUN
iiclr-17446	28	21	.	.	PUNCT
iiclr-17446	29	1	tax	tax	NOUN
iiclr-17446	29	2	was	be	AUX
iiclr-17446	29	3	assessed	assess	VERB
iiclr-17446	29	4	on	on	ADP
iiclr-17446	29	5	the	the	DET
iiclr-17446	29	6	worldwide	worldwide	ADJ
iiclr-17446	29	7	income	income	NOUN
iiclr-17446	29	8	of	of	ADP
iiclr-17446	29	9	the	the	DET
iiclr-17446	29	10	equity	equity	NOUN
iiclr-17446	29	11	joint	joint	ADJ
iiclr-17446	29	12	venture	venture	NOUN
iiclr-17446	29	13	at	at	ADP
iiclr-17446	29	14	a	a	DET
iiclr-17446	29	15	basic	basic	ADJ
iiclr-17446	29	16	tax	tax	NOUN
iiclr-17446	29	17	rate	rate	NOUN
iiclr-17446	29	18	of	of	ADP
iiclr-17446	29	19	30	30	NUM
iiclr-17446	29	20	%	%	NOUN
iiclr-17446	29	21	of	of	ADP
iiclr-17446	29	22	taxable	taxable	ADJ
iiclr-17446	29	23	income	income	NOUN
iiclr-17446	29	24	.	.	PUNCT
iiclr-17446	30	1	in	in	ADP
iiclr-17446	30	2	addition	addition	NOUN
iiclr-17446	30	3	,	,	PUNCT
iiclr-17446	30	4	a	a	DET
iiclr-17446	30	5	local	local	ADJ
iiclr-17446	30	6	(	(	PUNCT
iiclr-17446	30	7	provincial	provincial	ADJ
iiclr-17446	30	8	)	)	PUNCT
iiclr-17446	30	9	surtax	surtax	NOUN
iiclr-17446	30	10	of	of	ADP
iiclr-17446	30	11	10	10	NUM
iiclr-17446	30	12	%	%	NOUN
iiclr-17446	30	13	of	of	ADP
iiclr-17446	30	14	the	the	DET
iiclr-17446	30	15	basic	basic	ADJ
iiclr-17446	30	16	tax	tax	NOUN
iiclr-17446	30	17	rate	rate	NOUN
iiclr-17446	30	18	,	,	PUNCT
iiclr-17446	30	19	or	or	CCONJ
iiclr-17446	30	20	3	3	NUM
iiclr-17446	30	21	%	%	NOUN
iiclr-17446	30	22	of	of	ADP
iiclr-17446	30	23	taxable	taxable	ADJ
iiclr-17446	30	24	income	income	NOUN
iiclr-17446	30	25	,	,	PUNCT
iiclr-17446	30	26	was	be	AUX
iiclr-17446	30	27	sometimes	sometimes	ADV
iiclr-17446	30	28	assessed.5	assessed.5	VERB
iiclr-17446	30	29	the	the	DET
iiclr-17446	30	30	local	local	ADJ
iiclr-17446	30	31	surtax	surtax	NOUN
iiclr-17446	30	32	,	,	PUNCT
iiclr-17446	30	33	when	when	SCONJ
iiclr-17446	30	34	cou5	cou5	PROPN
iiclr-17446	30	35	.	.	PUNCT
iiclr-17446	31	1	local	local	ADJ
iiclr-17446	31	2	governments	government	NOUN
iiclr-17446	31	3	had	have	VERB
iiclr-17446	31	4	authority	authority	NOUN
iiclr-17446	31	5	to	to	PART
iiclr-17446	31	6	waive	waive	VERB
iiclr-17446	31	7	the	the	DET
iiclr-17446	31	8	local	local	ADJ
iiclr-17446	31	9	surtax	surtax	NOUN
iiclr-17446	31	10	,	,	PUNCT
iiclr-17446	31	11	and	and	CCONJ
iiclr-17446	31	12	,	,	PUNCT
iiclr-17446	31	13	in	in	ADP
iiclr-17446	31	14	competing	compete	VERB
iiclr-17446	31	15	for	for	ADP
iiclr-17446	31	16	foreign	foreign	ADJ
iiclr-17446	31	17	investment	investment	NOUN
iiclr-17446	31	18	,	,	PUNCT
iiclr-17446	31	19	frequently	frequently	ADV
iiclr-17446	31	20	did	do	VERB
iiclr-17446	31	21	.	.	PUNCT
iiclr-17446	32	1	see	see	VERB
iiclr-17446	32	2	joint	joint	ADJ
iiclr-17446	32	3	venture	venture	NOUN
iiclr-17446	32	4	income	income	NOUN
iiclr-17446	32	5	tax	tax	NOUN
iiclr-17446	32	6	regulations	regulation	NOUN
iiclr-17446	32	7	,	,	PUNCT
iiclr-17446	32	8	supra	supra	PROPN
iiclr-17446	32	9	note	note	NOUN
iiclr-17446	32	10	3	3	NUM
iiclr-17446	32	11	,	,	PUNCT
iiclr-17446	32	12	at	at	ADP
iiclr-17446	32	13	art	art	NOUN
iiclr-17446	32	14	.	.	PUNCT
iiclr-17446	33	1	3	3	X
iiclr-17446	33	2	.	.	PUNCT
iiclr-17446	34	1	[	[	X
iiclr-17446	34	2	vol	vol	NOUN
iiclr-17446	34	3	.	.	PUNCT
iiclr-17446	35	1	2:415	2:415	NUM
iiclr-17446	35	2	chinese	chinese	ADJ
iiclr-17446	35	3	tax	tax	NOUN
iiclr-17446	35	4	pled	plead	VERB
iiclr-17446	35	5	with	with	ADP
iiclr-17446	35	6	the	the	DET
iiclr-17446	35	7	basic	basic	ADJ
iiclr-17446	35	8	rate	rate	NOUN
iiclr-17446	35	9	,	,	PUNCT
iiclr-17446	35	10	thus	thus	ADV
iiclr-17446	35	11	raised	raise	VERB
iiclr-17446	35	12	the	the	DET
iiclr-17446	35	13	overall	overall	ADJ
iiclr-17446	35	14	effective	effective	ADJ
iiclr-17446	35	15	tax	tax	NOUN
iiclr-17446	35	16	rate	rate	NOUN
iiclr-17446	35	17	to	to	ADP
iiclr-17446	35	18	33	33	NUM
iiclr-17446	35	19	%	%	NOUN
iiclr-17446	35	20	.	.	PUNCT
iiclr-17446	36	1	furthermore	furthermore	ADV
iiclr-17446	36	2	,	,	PUNCT
iiclr-17446	36	3	a	a	DET
iiclr-17446	36	4	10	10	NUM
iiclr-17446	36	5	%	%	NOUN
iiclr-17446	36	6	withholding	withholding	NOUN
iiclr-17446	36	7	tax	tax	NOUN
iiclr-17446	36	8	was	be	AUX
iiclr-17446	36	9	imposed	impose	VERB
iiclr-17446	36	10	if	if	SCONJ
iiclr-17446	36	11	a	a	DET
iiclr-17446	36	12	foreign	foreign	ADJ
iiclr-17446	36	13	investor	investor	NOUN
iiclr-17446	36	14	repatriated	repatriate	VERB
iiclr-17446	36	15	his	his	PRON
iiclr-17446	36	16	profits	profit	NOUN
iiclr-17446	36	17	from	from	ADP
iiclr-17446	36	18	the	the	DET
iiclr-17446	36	19	equity	equity	NOUN
iiclr-17446	36	20	joint	joint	ADJ
iiclr-17446	36	21	venture	venture	NOUN
iiclr-17446	36	22	.	.	PUNCT
iiclr-17446	37	1	however	however	ADV
iiclr-17446	37	2	,	,	PUNCT
iiclr-17446	37	3	if	if	SCONJ
iiclr-17446	37	4	the	the	DET
iiclr-17446	37	5	foreign	foreign	ADJ
iiclr-17446	37	6	investor	investor	NOUN
iiclr-17446	37	7	reinvested	reinveste	VERB
iiclr-17446	37	8	his	his	PRON
iiclr-17446	37	9	earnings	earning	NOUN
iiclr-17446	37	10	in	in	ADP
iiclr-17446	37	11	china	china	PROPN
iiclr-17446	37	12	for	for	ADP
iiclr-17446	37	13	at	at	ADV
iiclr-17446	37	14	least	least	ADV
iiclr-17446	37	15	five	five	NUM
iiclr-17446	37	16	years	year	NOUN
iiclr-17446	37	17	,	,	PUNCT
iiclr-17446	37	18	he	he	PRON
iiclr-17446	37	19	was	be	AUX
iiclr-17446	37	20	entitled	entitle	VERB
iiclr-17446	37	21	to	to	ADP
iiclr-17446	37	22	a	a	DET
iiclr-17446	37	23	tax	tax	NOUN
iiclr-17446	37	24	refund	refund	NOUN
iiclr-17446	37	25	of	of	ADP
iiclr-17446	37	26	40	40	NUM
iiclr-17446	37	27	%	%	NOUN
iiclr-17446	37	28	of	of	ADP
iiclr-17446	37	29	the	the	DET
iiclr-17446	37	30	income	income	NOUN
iiclr-17446	37	31	tax	tax	NOUN
iiclr-17446	37	32	paid	pay	VERB
iiclr-17446	37	33	on	on	ADP
iiclr-17446	37	34	his	his	PRON
iiclr-17446	37	35	share	share	NOUN
iiclr-17446	37	36	of	of	ADP
iiclr-17446	37	37	income.6	income.6	NOUN
iiclr-17446	37	38	an	an	DET
iiclr-17446	37	39	equity	equity	NOUN
iiclr-17446	37	40	joint	joint	ADJ
iiclr-17446	37	41	venture	venture	NOUN
iiclr-17446	37	42	,	,	PUNCT
iiclr-17446	37	43	which	which	PRON
iiclr-17446	37	44	expected	expect	VERB
iiclr-17446	37	45	to	to	PART
iiclr-17446	37	46	operate	operate	VERB
iiclr-17446	37	47	in	in	ADP
iiclr-17446	37	48	china	china	PROPN
iiclr-17446	37	49	for	for	ADP
iiclr-17446	37	50	ten	ten	NUM
iiclr-17446	37	51	years	year	NOUN
iiclr-17446	37	52	or	or	CCONJ
iiclr-17446	37	53	more	more	ADJ
iiclr-17446	37	54	,	,	PUNCT
iiclr-17446	37	55	could	could	AUX
iiclr-17446	37	56	apply	apply	VERB
iiclr-17446	37	57	to	to	ADP
iiclr-17446	37	58	the	the	DET
iiclr-17446	37	59	tax	tax	NOUN
iiclr-17446	37	60	authorities	authority	NOUN
iiclr-17446	37	61	for	for	ADP
iiclr-17446	37	62	exemption	exemption	NOUN
iiclr-17446	37	63	from	from	ADP
iiclr-17446	37	64	national	national	ADJ
iiclr-17446	37	65	income	income	NOUN
iiclr-17446	37	66	tax	tax	NOUN
iiclr-17446	37	67	in	in	ADP
iiclr-17446	37	68	the	the	DET
iiclr-17446	37	69	first	first	ADJ
iiclr-17446	37	70	two	two	NUM
iiclr-17446	37	71	profit	profit	NOUN
iiclr-17446	37	72	-	-	PUNCT
iiclr-17446	37	73	making	make	VERB
iiclr-17446	37	74	years7	years7	NOUN
iiclr-17446	37	75	and	and	CCONJ
iiclr-17446	37	76	for	for	ADP
iiclr-17446	37	77	a	a	DET
iiclr-17446	37	78	50	50	NUM
iiclr-17446	37	79	%	%	NOUN
iiclr-17446	37	80	reduction	reduction	NOUN
iiclr-17446	37	81	in	in	ADP
iiclr-17446	37	82	national	national	ADJ
iiclr-17446	37	83	income	income	NOUN
iiclr-17446	37	84	tax	tax	NOUN
iiclr-17446	37	85	in	in	ADP
iiclr-17446	37	86	the	the	DET
iiclr-17446	37	87	subsequent	subsequent	ADJ
iiclr-17446	37	88	three	three	NUM
iiclr-17446	37	89	years.8	years.8	PROPN
iiclr-17446	37	90	in	in	ADP
iiclr-17446	37	91	addition	addition	NOUN
iiclr-17446	37	92	,	,	PUNCT
iiclr-17446	37	93	such	such	DET
iiclr-17446	37	94	a	a	DET
iiclr-17446	37	95	joint	joint	ADJ
iiclr-17446	37	96	venture	venture	NOUN
iiclr-17446	37	97	could	could	AUX
iiclr-17446	37	98	,	,	PUNCT
iiclr-17446	37	99	upon	upon	SCONJ
iiclr-17446	37	100	approval	approval	NOUN
iiclr-17446	37	101	by	by	ADP
iiclr-17446	37	102	the	the	DET
iiclr-17446	37	103	ministry	ministry	PROPN
iiclr-17446	37	104	of	of	ADP
iiclr-17446	37	105	finance	finance	PROPN
iiclr-17446	37	106	,	,	PUNCT
iiclr-17446	37	107	be	be	AUX
iiclr-17446	37	108	allowed	allow	VERB
iiclr-17446	37	109	a	a	DET
iiclr-17446	37	110	further	further	ADJ
iiclr-17446	37	111	discretionary	discretionary	ADJ
iiclr-17446	37	112	tax	tax	NOUN
iiclr-17446	37	113	credit	credit	NOUN
iiclr-17446	37	114	of	of	ADP
iiclr-17446	37	115	15	15	NUM
iiclr-17446	37	116	to	to	PART
iiclr-17446	37	117	30	30	NUM
iiclr-17446	37	118	%	%	NOUN
iiclr-17446	37	119	.9	.9	NUM
iiclr-17446	37	120	b.	b.	PROPN
iiclr-17446	38	1	foreign	foreign	ADJ
iiclr-17446	38	2	enterprise	enterprise	NOUN
iiclr-17446	38	3	income	income	NOUN
iiclr-17446	38	4	tax	tax	NOUN
iiclr-17446	38	5	law	law	NOUN
iiclr-17446	38	6	the	the	DET
iiclr-17446	38	7	foreign	foreign	ADJ
iiclr-17446	38	8	enterprise	enterprise	NOUN
iiclr-17446	38	9	income	income	NOUN
iiclr-17446	38	10	tax	tax	NOUN
iiclr-17446	38	11	law	law	NOUN
iiclr-17446	38	12	applied	apply	VERB
iiclr-17446	38	13	to	to	ADP
iiclr-17446	38	14	wholly	wholly	ADV
iiclr-17446	38	15	-	-	PUNCT
iiclr-17446	38	16	foreign	foreign	ADJ
iiclr-17446	38	17	owned	own	VERB
iiclr-17446	38	18	enterprises	enterprise	NOUN
iiclr-17446	38	19	,	,	PUNCT
iiclr-17446	38	20	to	to	PART
iiclr-17446	38	21	contractual	contractual	ADJ
iiclr-17446	38	22	joint	joint	ADJ
iiclr-17446	38	23	ventures	venture	NOUN
iiclr-17446	38	24	,	,	PUNCT
iiclr-17446	38	25	and	and	CCONJ
iiclr-17446	38	26	to	to	ADP
iiclr-17446	38	27	foreign	foreign	ADJ
iiclr-17446	38	28	companies	company	NOUN
iiclr-17446	38	29	doing	do	VERB
iiclr-17446	38	30	business	business	NOUN
iiclr-17446	38	31	in	in	ADP
iiclr-17446	38	32	china	china	PROPN
iiclr-17446	38	33	whether	whether	SCONJ
iiclr-17446	38	34	or	or	CCONJ
iiclr-17446	38	35	not	not	PART
iiclr-17446	38	36	through	through	ADP
iiclr-17446	38	37	establishments	establishment	NOUN
iiclr-17446	38	38	situated	situate	VERB
iiclr-17446	38	39	in	in	ADP
iiclr-17446	38	40	china	china	PROPN
iiclr-17446	38	41	.	.	PUNCT
iiclr-17446	39	1	the	the	DET
iiclr-17446	39	2	term	term	NOUN
iiclr-17446	39	3	"	"	PUNCT
iiclr-17446	39	4	establishments	establishment	NOUN
iiclr-17446	39	5	"	"	PUNCT
iiclr-17446	39	6	in	in	ADP
iiclr-17446	39	7	the	the	DET
iiclr-17446	39	8	regulations	regulation	NOUN
iiclr-17446	39	9	referred	refer	VERB
iiclr-17446	39	10	to	to	ADP
iiclr-17446	39	11	organizations	organization	NOUN
iiclr-17446	39	12	,	,	PUNCT
iiclr-17446	39	13	places	place	NOUN
iiclr-17446	39	14	,	,	PUNCT
iiclr-17446	39	15	or	or	CCONJ
iiclr-17446	39	16	business	business	NOUN
iiclr-17446	39	17	agents	agent	NOUN
iiclr-17446	39	18	of	of	ADP
iiclr-17446	39	19	the	the	DET
iiclr-17446	39	20	foreign	foreign	ADJ
iiclr-17446	39	21	company	company	NOUN
iiclr-17446	39	22	operating	operate	VERB
iiclr-17446	39	23	in	in	ADP
iiclr-17446	39	24	china	china	PROPN
iiclr-17446	39	25	in	in	ADP
iiclr-17446	39	26	one	one	NUM
iiclr-17446	39	27	of	of	ADP
iiclr-17446	39	28	the	the	DET
iiclr-17446	39	29	following	follow	VERB
iiclr-17446	39	30	forms	form	NOUN
iiclr-17446	39	31	:	:	PUNCT
iiclr-17446	39	32	(	(	PUNCT
iiclr-17446	39	33	a	a	X
iiclr-17446	39	34	)	)	PUNCT
iiclr-17446	39	35	management	management	NOUN
iiclr-17446	39	36	office	office	NOUN
iiclr-17446	39	37	;	;	PUNCT
iiclr-17446	39	38	(	(	PUNCT
iiclr-17446	39	39	b	b	X
iiclr-17446	39	40	)	)	PUNCT
iiclr-17446	39	41	branch	branch	NOUN
iiclr-17446	39	42	;	;	PUNCT
iiclr-17446	39	43	(	(	PUNCT
iiclr-17446	39	44	c	c	X
iiclr-17446	39	45	)	)	PUNCT
iiclr-17446	39	46	representative	representative	NOUN
iiclr-17446	39	47	office	office	NOUN
iiclr-17446	39	48	;	;	PUNCT
iiclr-17446	39	49	(	(	PUNCT
iiclr-17446	39	50	d	d	X
iiclr-17446	39	51	)	)	PUNCT
iiclr-17446	39	52	factory	factory	NOUN
iiclr-17446	39	53	;	;	PUNCT
iiclr-17446	39	54	(	(	PUNCT
iiclr-17446	39	55	e	e	NOUN
iiclr-17446	39	56	)	)	PUNCT
iiclr-17446	39	57	location	location	NOUN
iiclr-17446	39	58	where	where	SCONJ
iiclr-17446	39	59	natural	natural	ADJ
iiclr-17446	39	60	resources	resource	NOUN
iiclr-17446	39	61	are	be	AUX
iiclr-17446	39	62	being	be	AUX
iiclr-17446	39	63	exploited	exploit	VERB
iiclr-17446	39	64	;	;	PUNCT
iiclr-17446	39	65	(	(	PUNCT
iiclr-17446	39	66	f	f	X
iiclr-17446	39	67	)	)	PUNCT
iiclr-17446	39	68	location	location	NOUN
iiclr-17446	39	69	where	where	SCONJ
iiclr-17446	39	70	contractual	contractual	ADJ
iiclr-17446	39	71	projects	project	NOUN
iiclr-17446	39	72	for	for	ADP
iiclr-17446	39	73	construction	construction	NOUN
iiclr-17446	39	74	,	,	PUNCT
iiclr-17446	39	75	installation	installation	NOUN
iiclr-17446	39	76	,	,	PUNCT
iiclr-17446	39	77	assembly	assembly	NOUN
iiclr-17446	39	78	and	and	CCONJ
iiclr-17446	39	79	exploration	exploration	NOUN
iiclr-17446	39	80	are	be	AUX
iiclr-17446	39	81	based	base	VERB
iiclr-17446	39	82	.	.	PUNCT
iiclr-17446	40	1	10	10	NUM
iiclr-17446	40	2	under	under	ADP
iiclr-17446	40	3	the	the	DET
iiclr-17446	40	4	foreign	foreign	ADJ
iiclr-17446	40	5	enterprise	enterprise	NOUN
iiclr-17446	40	6	income	income	NOUN
iiclr-17446	40	7	tax	tax	NOUN
iiclr-17446	40	8	law	law	NOUN
iiclr-17446	40	9	,	,	PUNCT
iiclr-17446	40	10	foreign	foreign	ADJ
iiclr-17446	40	11	companies	company	NOUN
iiclr-17446	40	12	with	with	ADP
iiclr-17446	40	13	an	an	DET
iiclr-17446	40	14	establishment	establishment	NOUN
iiclr-17446	40	15	in	in	ADP
iiclr-17446	40	16	china	china	PROPN
iiclr-17446	40	17	were	be	AUX
iiclr-17446	40	18	taxed	tax	VERB
iiclr-17446	40	19	differently	differently	ADV
iiclr-17446	40	20	from	from	ADP
iiclr-17446	40	21	those	those	PRON
iiclr-17446	40	22	without	without	ADP
iiclr-17446	40	23	an	an	DET
iiclr-17446	40	24	establishment	establishment	NOUN
iiclr-17446	40	25	in	in	ADP
iiclr-17446	40	26	china	china	PROPN
iiclr-17446	40	27	.	.	PUNCT
iiclr-17446	41	1	an	an	DET
iiclr-17446	41	2	example	example	NOUN
iiclr-17446	41	3	of	of	ADP
iiclr-17446	41	4	a	a	DET
iiclr-17446	41	5	foreign	foreign	ADJ
iiclr-17446	41	6	company	company	NOUN
iiclr-17446	41	7	lacking	lack	VERB
iiclr-17446	41	8	an	an	DET
iiclr-17446	41	9	establishment	establishment	NOUN
iiclr-17446	41	10	in	in	ADP
iiclr-17446	41	11	china	china	PROPN
iiclr-17446	41	12	would	would	AUX
iiclr-17446	41	13	be	be	AUX
iiclr-17446	41	14	a	a	DET
iiclr-17446	41	15	u.s	u.s	PROPN
iiclr-17446	41	16	.	.	PROPN
iiclr-17446	41	17	corporation	corporation	NOUN
iiclr-17446	41	18	that	that	PRON
iiclr-17446	41	19	had	have	VERB
iiclr-17446	41	20	no	no	DET
iiclr-17446	41	21	chinese	chinese	ADJ
iiclr-17446	41	22	office	office	NOUN
iiclr-17446	41	23	,	,	PUNCT
iiclr-17446	41	24	but	but	CCONJ
iiclr-17446	41	25	transfered	transfer	VERB
iiclr-17446	41	26	technology	technology	NOUN
iiclr-17446	41	27	to	to	ADP
iiclr-17446	41	28	china	china	PROPN
iiclr-17446	41	29	.	.	PUNCT
iiclr-17446	42	1	foreign	foreign	ADJ
iiclr-17446	42	2	companies	company	NOUN
iiclr-17446	42	3	without	without	ADP
iiclr-17446	42	4	an	an	DET
iiclr-17446	42	5	establishment	establishment	NOUN
iiclr-17446	42	6	,	,	PUNCT
iiclr-17446	42	7	but	but	CCONJ
iiclr-17446	42	8	with	with	ADP
iiclr-17446	42	9	income	income	NOUN
iiclr-17446	42	10	such	such	ADJ
iiclr-17446	42	11	as	as	ADP
iiclr-17446	42	12	interest	interest	NOUN
iiclr-17446	42	13	,	,	PUNCT
iiclr-17446	42	14	dividends	dividend	NOUN
iiclr-17446	42	15	,	,	PUNCT
iiclr-17446	42	16	and/or	and/or	CCONJ
iiclr-17446	42	17	royalties	royalty	NOUN
iiclr-17446	42	18	,	,	PUNCT
iiclr-17446	42	19	were	be	AUX
iiclr-17446	42	20	subject	subject	ADJ
iiclr-17446	42	21	to	to	ADP
iiclr-17446	42	22	a	a	DET
iiclr-17446	42	23	flat	flat	ADJ
iiclr-17446	42	24	20	20	NUM
iiclr-17446	42	25	%	%	NOUN
iiclr-17446	42	26	withholding	withholding	NOUN
iiclr-17446	42	27	tax	tax	NOUN
iiclr-17446	42	28	.	.	PUNCT
iiclr-17446	43	1	the	the	DET
iiclr-17446	43	2	tax	tax	NOUN
iiclr-17446	43	3	6	6	NUM
iiclr-17446	43	4	.	.	PUNCT
iiclr-17446	44	1	i	i	PRON
iiclr-17446	44	2	d.	d.	PROPN
iiclr-17446	44	3	at	at	ADP
iiclr-17446	44	4	art	art	NOUN
iiclr-17446	44	5	.	.	PUNCT
iiclr-17446	45	1	6	6	NUM
iiclr-17446	45	2	.	.	NOUN
iiclr-17446	45	3	7	7	NUM
iiclr-17446	45	4	.	.	X
iiclr-17446	45	5	the	the	DET
iiclr-17446	45	6	"	"	PUNCT
iiclr-17446	45	7	first	first	ADJ
iiclr-17446	45	8	profit	profit	NOUN
iiclr-17446	45	9	making	making	NOUN
iiclr-17446	45	10	year	year	NOUN
iiclr-17446	45	11	"	"	PUNCT
iiclr-17446	45	12	was	be	AUX
iiclr-17446	45	13	defined	define	VERB
iiclr-17446	45	14	in	in	ADP
iiclr-17446	45	15	the	the	DET
iiclr-17446	45	16	regulations	regulation	NOUN
iiclr-17446	45	17	as	as	ADP
iiclr-17446	45	18	the	the	DET
iiclr-17446	45	19	year	year	NOUN
iiclr-17446	45	20	in	in	ADP
iiclr-17446	45	21	which	which	PRON
iiclr-17446	45	22	a	a	DET
iiclr-17446	45	23	joint	joint	ADJ
iiclr-17446	45	24	venture	venture	NOUN
iiclr-17446	45	25	recognized	recognize	VERB
iiclr-17446	45	26	profits	profit	NOUN
iiclr-17446	45	27	after	after	SCONJ
iiclr-17446	45	28	the	the	DET
iiclr-17446	45	29	accumulated	accumulate	VERB
iiclr-17446	45	30	operating	operating	NOUN
iiclr-17446	45	31	losses	loss	NOUN
iiclr-17446	45	32	from	from	ADP
iiclr-17446	45	33	prior	prior	ADJ
iiclr-17446	45	34	years	year	NOUN
iiclr-17446	45	35	had	have	AUX
iiclr-17446	45	36	been	be	AUX
iiclr-17446	45	37	used	use	VERB
iiclr-17446	45	38	up	up	ADP
iiclr-17446	45	39	.	.	PUNCT
iiclr-17446	46	1	i	i	PRON
iiclr-17446	46	2	d.	d.	PROPN
iiclr-17446	46	3	at	at	ADP
iiclr-17446	46	4	art	art	NOUN
iiclr-17446	46	5	.	.	PUNCT
iiclr-17446	47	1	5	5	NUM
iiclr-17446	47	2	.	.	SYM
iiclr-17446	47	3	8	8	NUM
iiclr-17446	47	4	.	.	PUNCT
iiclr-17446	47	5	joint	joint	ADJ
iiclr-17446	47	6	venture	venture	NOUN
iiclr-17446	47	7	income	income	NOUN
iiclr-17446	47	8	tax	tax	NOUN
iiclr-17446	47	9	law	law	NOUN
iiclr-17446	47	10	,	,	PUNCT
iiclr-17446	47	11	supra	supra	PROPN
iiclr-17446	47	12	note	note	NOUN
iiclr-17446	47	13	3	3	NUM
iiclr-17446	47	14	,	,	PUNCT
iiclr-17446	47	15	at	at	ADP
iiclr-17446	47	16	art	art	NOUN
iiclr-17446	47	17	.	.	PUNCT
iiclr-17446	48	1	5	5	NUM
iiclr-17446	48	2	.	.	NOUN
iiclr-17446	48	3	9	9	NUM
iiclr-17446	48	4	.	.	X
iiclr-17446	49	1	i	i	PRON
iiclr-17446	49	2	d.	d.	PROPN
iiclr-17446	49	3	(	(	PUNCT
iiclr-17446	49	4	discretionary	discretionary	ADJ
iiclr-17446	49	5	tax	tax	NOUN
iiclr-17446	49	6	credits	credit	NOUN
iiclr-17446	49	7	were	be	AUX
iiclr-17446	49	8	available	available	ADJ
iiclr-17446	49	9	for	for	ADP
iiclr-17446	49	10	up	up	ADP
iiclr-17446	49	11	to	to	PART
iiclr-17446	49	12	10	10	NUM
iiclr-17446	49	13	years	year	NOUN
iiclr-17446	49	14	to	to	ADP
iiclr-17446	49	15	joint	joint	ADJ
iiclr-17446	49	16	ventures	venture	NOUN
iiclr-17446	49	17	which	which	PRON
iiclr-17446	49	18	engaged	engage	VERB
iiclr-17446	49	19	in	in	ADP
iiclr-17446	49	20	such	such	ADJ
iiclr-17446	49	21	low	low	ADJ
iiclr-17446	49	22	-	-	PUNCT
iiclr-17446	49	23	profit	profit	NOUN
iiclr-17446	49	24	operations	operation	NOUN
iiclr-17446	49	25	as	as	ADP
iiclr-17446	49	26	farming	farming	NOUN
iiclr-17446	49	27	and	and	CCONJ
iiclr-17446	49	28	forestry	forestry	NOUN
iiclr-17446	49	29	,	,	PUNCT
iiclr-17446	49	30	or	or	CCONJ
iiclr-17446	49	31	which	which	PRON
iiclr-17446	49	32	were	be	AUX
iiclr-17446	49	33	located	locate	VERB
iiclr-17446	49	34	in	in	ADP
iiclr-17446	49	35	remote	remote	ADJ
iiclr-17446	49	36	,	,	PUNCT
iiclr-17446	49	37	economically	economically	ADV
iiclr-17446	49	38	underdeveloped	underdeveloped	ADJ
iiclr-17446	49	39	areas	area	NOUN
iiclr-17446	49	40	of	of	ADP
iiclr-17446	49	41	china	china	PROPN
iiclr-17446	49	42	)	)	PUNCT
iiclr-17446	49	43	.	.	PUNCT
iiclr-17446	50	1	10	10	X
iiclr-17446	50	2	.	.	PUNCT
iiclr-17446	51	1	foreign	foreign	ADJ
iiclr-17446	51	2	enterprise	enterprise	NOUN
iiclr-17446	51	3	income	income	NOUN
iiclr-17446	51	4	tax	tax	NOUN
iiclr-17446	51	5	regulations	regulation	NOUN
iiclr-17446	51	6	,	,	PUNCT
iiclr-17446	51	7	supra	supra	PROPN
iiclr-17446	51	8	note	note	NOUN
iiclr-17446	51	9	4	4	NUM
iiclr-17446	51	10	,	,	PUNCT
iiclr-17446	51	11	at	at	ADP
iiclr-17446	51	12	art	art	NOUN
iiclr-17446	51	13	.	.	PUNCT
iiclr-17446	52	1	2	2	NUM
iiclr-17446	52	2	.	.	NUM
iiclr-17446	52	3	1992	1992	NUM
iiclr-17446	52	4	]	]	PUNCT
iiclr-17446	52	5	ind	ind	NOUN
iiclr-17446	52	6	.	.	PUNCT
iiclr-17446	53	1	int'l	int'l	PROPN
iiclr-17446	53	2	&	&	CCONJ
iiclr-17446	53	3	comp	comp	PROPN
iiclr-17446	53	4	.	.	PUNCT
iiclr-17446	54	1	l.	l.	PROPN
iiclr-17446	54	2	rev	rev	PROPN
iiclr-17446	54	3	.	.	PROPN
iiclr-17446	54	4	base	base	PROPN
iiclr-17446	54	5	was	be	AUX
iiclr-17446	54	6	the	the	DET
iiclr-17446	54	7	gross	gross	ADJ
iiclr-17446	54	8	amount	amount	NOUN
iiclr-17446	54	9	received	receive	VERB
iiclr-17446	54	10	by	by	ADP
iiclr-17446	54	11	such	such	ADJ
iiclr-17446	54	12	corporations	corporation	NOUN
iiclr-17446	54	13	from	from	ADP
iiclr-17446	54	14	a	a	DET
iiclr-17446	54	15	source	source	NOUN
iiclr-17446	54	16	within	within	ADP
iiclr-17446	54	17	china	china	PROPN
iiclr-17446	54	18	.	.	PUNCT
iiclr-17446	55	1	foreign	foreign	ADJ
iiclr-17446	55	2	companies	company	NOUN
iiclr-17446	55	3	with	with	ADP
iiclr-17446	55	4	an	an	DET
iiclr-17446	55	5	establishment	establishment	NOUN
iiclr-17446	55	6	in	in	ADP
iiclr-17446	55	7	china	china	PROPN
iiclr-17446	55	8	were	be	AUX
iiclr-17446	55	9	taxed	tax	VERB
iiclr-17446	55	10	as	as	ADP
iiclr-17446	55	11	nonresident	nonresident	ADJ
iiclr-17446	55	12	companies	company	NOUN
iiclr-17446	55	13	.	.	PUNCT
iiclr-17446	56	1	they	they	PRON
iiclr-17446	56	2	were	be	AUX
iiclr-17446	56	3	thus	thus	ADV
iiclr-17446	56	4	subject	subject	ADJ
iiclr-17446	56	5	to	to	ADP
iiclr-17446	56	6	chinese	chinese	ADJ
iiclr-17446	56	7	income	income	NOUN
iiclr-17446	56	8	tax	tax	NOUN
iiclr-17446	56	9	only	only	ADV
iiclr-17446	56	10	on	on	ADP
iiclr-17446	56	11	their	their	PRON
iiclr-17446	56	12	income	income	NOUN
iiclr-17446	56	13	from	from	ADP
iiclr-17446	56	14	production	production	NOUN
iiclr-17446	56	15	,	,	PUNCT
iiclr-17446	56	16	business	business	NOUN
iiclr-17446	56	17	operations	operation	NOUN
iiclr-17446	56	18	,	,	PUNCT
iiclr-17446	56	19	and	and	CCONJ
iiclr-17446	56	20	other	other	ADJ
iiclr-17446	56	21	sources	source	NOUN
iiclr-17446	56	22	within	within	ADP
iiclr-17446	56	23	china	china	PROPN
iiclr-17446	56	24	.	.	PUNCT
iiclr-17446	57	1	the	the	DET
iiclr-17446	57	2	tax	tax	NOUN
iiclr-17446	57	3	rate	rate	NOUN
iiclr-17446	57	4	for	for	ADP
iiclr-17446	57	5	these	these	DET
iiclr-17446	57	6	companies	company	NOUN
iiclr-17446	57	7	was	be	AUX
iiclr-17446	57	8	progressive	progressive	ADJ
iiclr-17446	57	9	,	,	PUNCT
iiclr-17446	57	10	ranging	range	VERB
iiclr-17446	57	11	from	from	ADP
iiclr-17446	57	12	20	20	NUM
iiclr-17446	57	13	to	to	PART
iiclr-17446	57	14	40	40	NUM
iiclr-17446	57	15	%	%	NOUN
iiclr-17446	57	16	.	.	PUNCT
iiclr-17446	58	1	the	the	DET
iiclr-17446	58	2	tax	tax	NOUN
iiclr-17446	58	3	rate	rate	NOUN
iiclr-17446	58	4	was	be	AUX
iiclr-17446	58	5	as	as	ADP
iiclr-17446	58	6	follows:1	follows:1	NOUN
iiclr-17446	58	7	'	'	PART
iiclr-17446	58	8	amount	amount	NOUN
iiclr-17446	58	9	of	of	ADP
iiclr-17446	58	10	annual	annual	ADJ
iiclr-17446	58	11	taxable	taxable	ADJ
iiclr-17446	58	12	income	income	NOUN
iiclr-17446	58	13	in	in	ADP
iiclr-17446	58	14	rmb	rmb	PROPN
iiclr-17446	58	15	12	12	NUM
iiclr-17446	58	16	tax	tax	NOUN
iiclr-17446	58	17	rate	rate	NOUN
iiclr-17446	58	18	250,000	250,000	NUM
iiclr-17446	58	19	or	or	CCONJ
iiclr-17446	58	20	less	less	ADJ
iiclr-17446	58	21	20	20	NUM
iiclr-17446	58	22	%	%	NOUN
iiclr-17446	58	23	250,000	250,000	NUM
iiclr-17446	58	24	to	to	PART
iiclr-17446	58	25	500,000	500,000	NUM
iiclr-17446	58	26	25	25	NUM
iiclr-17446	58	27	%	%	NOUN
iiclr-17446	58	28	500,000	500,000	NUM
iiclr-17446	58	29	to	to	PART
iiclr-17446	58	30	750,000	750,000	NUM
iiclr-17446	58	31	30	30	NUM
iiclr-17446	58	32	%	%	NOUN
iiclr-17446	58	33	750,000	750,000	NUM
iiclr-17446	58	34	to	to	PART
iiclr-17446	58	35	1,000,000	1,000,000	NUM
iiclr-17446	58	36	35	35	NUM
iiclr-17446	58	37	%	%	NOUN
iiclr-17446	58	38	over	over	ADP
iiclr-17446	58	39	1,000,000	1,000,000	NUM
iiclr-17446	58	40	40	40	NUM
iiclr-17446	58	41	%	%	NOUN
iiclr-17446	58	42	in	in	ADP
iiclr-17446	58	43	addition	addition	NOUN
iiclr-17446	58	44	to	to	ADP
iiclr-17446	58	45	this	this	DET
iiclr-17446	58	46	tax	tax	NOUN
iiclr-17446	58	47	,	,	PUNCT
iiclr-17446	58	48	a	a	DET
iiclr-17446	58	49	local	local	ADJ
iiclr-17446	58	50	surtax	surtax	NOUN
iiclr-17446	58	51	of	of	ADP
iiclr-17446	58	52	10	10	NUM
iiclr-17446	58	53	%	%	NOUN
iiclr-17446	58	54	of	of	ADP
iiclr-17446	58	55	taxable	taxable	ADJ
iiclr-17446	58	56	income	income	NOUN
iiclr-17446	58	57	was	be	AUX
iiclr-17446	58	58	sometimes	sometimes	ADV
iiclr-17446	58	59	assessed.13	assessed.13	VERB
iiclr-17446	58	60	the	the	DET
iiclr-17446	58	61	local	local	ADJ
iiclr-17446	58	62	surtax	surtax	NOUN
iiclr-17446	58	63	could	could	AUX
iiclr-17446	58	64	be	be	AUX
iiclr-17446	58	65	reduced	reduce	VERB
iiclr-17446	58	66	or	or	CCONJ
iiclr-17446	58	67	waived	waive	VERB
iiclr-17446	58	68	altogether	altogether	ADV
iiclr-17446	58	69	at	at	ADP
iiclr-17446	58	70	the	the	DET
iiclr-17446	58	71	discretion	discretion	NOUN
iiclr-17446	58	72	of	of	ADP
iiclr-17446	58	73	the	the	DET
iiclr-17446	58	74	local	local	ADJ
iiclr-17446	58	75	government	government	NOUN
iiclr-17446	58	76	if	if	SCONJ
iiclr-17446	58	77	the	the	DET
iiclr-17446	58	78	foreign	foreign	ADJ
iiclr-17446	58	79	company	company	NOUN
iiclr-17446	58	80	was	be	AUX
iiclr-17446	58	81	engaged	engage	VERB
iiclr-17446	58	82	in	in	ADP
iiclr-17446	58	83	a	a	DET
iiclr-17446	58	84	small	small	ADJ
iiclr-17446	58	85	or	or	CCONJ
iiclr-17446	58	86	low	low	ADJ
iiclr-17446	58	87	-	-	PUNCT
iiclr-17446	58	88	profit	profit	NOUN
iiclr-17446	58	89	operation	operation	NOUN
iiclr-17446	58	90	in	in	ADP
iiclr-17446	58	91	china	china	PROPN
iiclr-17446	58	92	.	.	PUNCT
iiclr-17446	59	1	however	however	ADV
iiclr-17446	59	2	,	,	PUNCT
iiclr-17446	59	3	if	if	SCONJ
iiclr-17446	59	4	the	the	DET
iiclr-17446	59	5	local	local	ADJ
iiclr-17446	59	6	surtax	surtax	NOUN
iiclr-17446	59	7	was	be	AUX
iiclr-17446	59	8	not	not	PART
iiclr-17446	59	9	reduced	reduce	VERB
iiclr-17446	59	10	or	or	CCONJ
iiclr-17446	59	11	waived	waive	VERB
iiclr-17446	59	12	,	,	PUNCT
iiclr-17446	59	13	the	the	DET
iiclr-17446	59	14	effective	effective	ADJ
iiclr-17446	59	15	tax	tax	NOUN
iiclr-17446	59	16	rate	rate	NOUN
iiclr-17446	59	17	would	would	AUX
iiclr-17446	59	18	be	be	AUX
iiclr-17446	59	19	10	10	NUM
iiclr-17446	59	20	%	%	NOUN
iiclr-17446	59	21	higher	high	ADJ
iiclr-17446	59	22	than	than	ADP
iiclr-17446	59	23	the	the	DET
iiclr-17446	59	24	basic	basic	ADJ
iiclr-17446	59	25	income	income	NOUN
iiclr-17446	59	26	tax	tax	NOUN
iiclr-17446	59	27	rate	rate	NOUN
iiclr-17446	59	28	.	.	PUNCT
iiclr-17446	60	1	for	for	ADP
iiclr-17446	60	2	instance	instance	NOUN
iiclr-17446	60	3	,	,	PUNCT
iiclr-17446	60	4	if	if	SCONJ
iiclr-17446	60	5	the	the	DET
iiclr-17446	60	6	applicable	applicable	ADJ
iiclr-17446	60	7	income	income	NOUN
iiclr-17446	60	8	tax	tax	NOUN
iiclr-17446	60	9	rate	rate	NOUN
iiclr-17446	60	10	was	be	AUX
iiclr-17446	60	11	20	20	NUM
iiclr-17446	60	12	%	%	NOUN
iiclr-17446	60	13	,	,	PUNCT
iiclr-17446	60	14	the	the	DET
iiclr-17446	60	15	effective	effective	ADJ
iiclr-17446	60	16	rate	rate	NOUN
iiclr-17446	60	17	would	would	AUX
iiclr-17446	60	18	be	be	AUX
iiclr-17446	60	19	30	30	NUM
iiclr-17446	60	20	%	%	NOUN
iiclr-17446	60	21	.	.	PUNCT
iiclr-17446	61	1	a	a	DET
iiclr-17446	61	2	foreign	foreign	ADJ
iiclr-17446	61	3	company	company	NOUN
iiclr-17446	61	4	scheduled	schedule	VERB
iiclr-17446	61	5	to	to	PART
iiclr-17446	61	6	operate	operate	VERB
iiclr-17446	61	7	in	in	ADP
iiclr-17446	61	8	agriculture	agriculture	NOUN
iiclr-17446	61	9	,	,	PUNCT
iiclr-17446	61	10	forestry	forestry	NOUN
iiclr-17446	61	11	,	,	PUNCT
iiclr-17446	61	12	animal	animal	NOUN
iiclr-17446	61	13	husbandry	husbandry	NOUN
iiclr-17446	61	14	,	,	PUNCT
iiclr-17446	61	15	or	or	CCONJ
iiclr-17446	61	16	other	other	ADJ
iiclr-17446	61	17	low	low	ADJ
iiclr-17446	61	18	-	-	PUNCT
iiclr-17446	61	19	profit	profit	NOUN
iiclr-17446	61	20	industries	industry	NOUN
iiclr-17446	61	21	for	for	ADP
iiclr-17446	61	22	ten	ten	NUM
iiclr-17446	61	23	years	year	NOUN
iiclr-17446	61	24	or	or	CCONJ
iiclr-17446	61	25	more	more	ADJ
iiclr-17446	61	26	could	could	AUX
iiclr-17446	61	27	apply	apply	VERB
iiclr-17446	61	28	to	to	ADP
iiclr-17446	61	29	the	the	DET
iiclr-17446	61	30	tax	tax	NOUN
iiclr-17446	61	31	authorities	authority	NOUN
iiclr-17446	61	32	for	for	ADP
iiclr-17446	61	33	exemption	exemption	NOUN
iiclr-17446	61	34	from	from	ADP
iiclr-17446	61	35	national	national	ADJ
iiclr-17446	61	36	income	income	NOUN
iiclr-17446	61	37	tax	tax	NOUN
iiclr-17446	61	38	in	in	ADP
iiclr-17446	61	39	the	the	DET
iiclr-17446	61	40	first	first	ADJ
iiclr-17446	61	41	profit	profit	NOUN
iiclr-17446	61	42	-	-	PUNCT
iiclr-17446	61	43	making	make	VERB
iiclr-17446	61	44	year	year	NOUN
iiclr-17446	61	45	14	14	NUM
iiclr-17446	61	46	and	and	CCONJ
iiclr-17446	61	47	for	for	ADP
iiclr-17446	61	48	a	a	DET
iiclr-17446	61	49	50	50	NUM
iiclr-17446	61	50	%	%	NOUN
iiclr-17446	61	51	national	national	ADJ
iiclr-17446	61	52	income	income	NOUN
iiclr-17446	61	53	tax	tax	NOUN
iiclr-17446	61	54	reduction	reduction	NOUN
iiclr-17446	61	55	in	in	ADP
iiclr-17446	61	56	the	the	DET
iiclr-17446	61	57	second	second	ADJ
iiclr-17446	61	58	and	and	CCONJ
iiclr-17446	61	59	third	third	ADJ
iiclr-17446	61	60	profit	profit	NOUN
iiclr-17446	61	61	-	-	PUNCT
iiclr-17446	61	62	making	make	VERB
iiclr-17446	61	63	years	year	NOUN
iiclr-17446	61	64	.	.	PUNCT
iiclr-17446	62	1	5	5	NUM
iiclr-17446	62	2	after	after	ADP
iiclr-17446	62	3	the	the	DET
iiclr-17446	62	4	period	period	NOUN
iiclr-17446	62	5	referred	refer	VERB
iiclr-17446	62	6	to	to	ADP
iiclr-17446	62	7	above	above	ADV
iiclr-17446	62	8	,	,	PUNCT
iiclr-17446	62	9	the	the	DET
iiclr-17446	62	10	ministry	ministry	PROPN
iiclr-17446	62	11	of	of	ADP
iiclr-17446	62	12	finance	finance	NOUN
iiclr-17446	62	13	could	could	AUX
iiclr-17446	62	14	authorize	authorize	VERB
iiclr-17446	62	15	such	such	DET
iiclr-17446	62	16	a	a	DET
iiclr-17446	62	17	low	low	ADJ
iiclr-17446	62	18	-	-	PUNCT
iiclr-17446	62	19	profit	profit	NOUN
iiclr-17446	62	20	industry	industry	NOUN
iiclr-17446	62	21	an	an	DET
iiclr-17446	62	22	additional	additional	ADJ
iiclr-17446	62	23	tax	tax	NOUN
iiclr-17446	62	24	credit	credit	NOUN
iiclr-17446	62	25	of	of	ADP
iiclr-17446	62	26	15	15	NUM
iiclr-17446	62	27	to	to	PART
iiclr-17446	62	28	30	30	NUM
iiclr-17446	62	29	%	%	NOUN
iiclr-17446	62	30	for	for	ADP
iiclr-17446	62	31	a	a	DET
iiclr-17446	62	32	period	period	NOUN
iiclr-17446	62	33	of	of	ADP
iiclr-17446	62	34	ten	ten	NUM
iiclr-17446	62	35	years.16	years.16	PROPN
iiclr-17446	62	36	11	11	NUM
iiclr-17446	62	37	.	.	PUNCT
iiclr-17446	63	1	foreign	foreign	ADJ
iiclr-17446	63	2	enterprise	enterprise	NOUN
iiclr-17446	63	3	income	income	NOUN
iiclr-17446	63	4	tax	tax	NOUN
iiclr-17446	63	5	law	law	NOUN
iiclr-17446	63	6	,	,	PUNCT
iiclr-17446	63	7	supra	supra	PROPN
iiclr-17446	63	8	note	note	NOUN
iiclr-17446	63	9	4	4	NUM
iiclr-17446	63	10	,	,	PUNCT
iiclr-17446	63	11	at	at	ADP
iiclr-17446	63	12	art	art	NOUN
iiclr-17446	63	13	.	.	PUNCT
iiclr-17446	64	1	3	3	NUM
iiclr-17446	64	2	.	.	NOUN
iiclr-17446	64	3	12	12	NUM
iiclr-17446	64	4	.	.	PUNCT
iiclr-17446	65	1	renminbi	renminbi	NOUN
iiclr-17446	65	2	(	(	PUNCT
iiclr-17446	65	3	rmb	rmb	PROPN
iiclr-17446	65	4	)	)	PUNCT
iiclr-17446	65	5	is	be	AUX
iiclr-17446	65	6	the	the	DET
iiclr-17446	65	7	chinese	chinese	ADJ
iiclr-17446	65	8	currency	currency	NOUN
iiclr-17446	65	9	,	,	PUNCT
iiclr-17446	65	10	sometimes	sometimes	ADV
iiclr-17446	65	11	called	call	VERB
iiclr-17446	65	12	yuan	yuan	NOUN
iiclr-17446	65	13	.	.	PUNCT
iiclr-17446	66	1	one	one	NUM
iiclr-17446	66	2	u.s	u.s	PROPN
iiclr-17446	66	3	.	.	PROPN
iiclr-17446	66	4	dollar	dollar	NOUN
iiclr-17446	66	5	equals	equal	VERB
iiclr-17446	66	6	approximately	approximately	ADV
iiclr-17446	66	7	5.29	5.29	NUM
iiclr-17446	66	8	rmb	rmb	NOUN
iiclr-17446	66	9	as	as	ADP
iiclr-17446	66	10	of	of	ADP
iiclr-17446	66	11	december	december	PROPN
iiclr-17446	66	12	31	31	NUM
iiclr-17446	66	13	,	,	PUNCT
iiclr-17446	66	14	1991	1991	NUM
iiclr-17446	66	15	.	.	PUNCT
iiclr-17446	67	1	13	13	NUM
iiclr-17446	67	2	.	.	PUNCT
iiclr-17446	68	1	foreign	foreign	ADJ
iiclr-17446	68	2	enterprise	enterprise	NOUN
iiclr-17446	68	3	income	income	NOUN
iiclr-17446	68	4	tax	tax	NOUN
iiclr-17446	68	5	law	law	NOUN
iiclr-17446	68	6	,	,	PUNCT
iiclr-17446	68	7	supra	supra	PROPN
iiclr-17446	68	8	note	note	NOUN
iiclr-17446	68	9	4	4	NUM
iiclr-17446	68	10	,	,	PUNCT
iiclr-17446	68	11	at	at	ADP
iiclr-17446	68	12	art	art	NOUN
iiclr-17446	68	13	.	.	PUNCT
iiclr-17446	69	1	4	4	NUM
iiclr-17446	69	2	;	;	PUNCT
iiclr-17446	69	3	see	see	VERB
iiclr-17446	69	4	also	also	ADV
iiclr-17446	69	5	supra	supra	ADJ
iiclr-17446	69	6	note	note	NOUN
iiclr-17446	69	7	5	5	NUM
iiclr-17446	69	8	and	and	CCONJ
iiclr-17446	69	9	accompanying	accompany	VERB
iiclr-17446	69	10	text	text	NOUN
iiclr-17446	69	11	.	.	PUNCT
iiclr-17446	70	1	14	14	NUM
iiclr-17446	70	2	.	.	PUNCT
iiclr-17446	71	1	the	the	DET
iiclr-17446	71	2	"	"	PUNCT
iiclr-17446	71	3	first	first	ADJ
iiclr-17446	71	4	profit	profit	NOUN
iiclr-17446	71	5	-	-	PUNCT
iiclr-17446	71	6	making	make	VERB
iiclr-17446	71	7	year	year	NOUN
iiclr-17446	71	8	"	"	PUNCT
iiclr-17446	71	9	is	be	AUX
iiclr-17446	71	10	the	the	DET
iiclr-17446	71	11	year	year	NOUN
iiclr-17446	71	12	in	in	ADP
iiclr-17446	71	13	which	which	PRON
iiclr-17446	71	14	a	a	DET
iiclr-17446	71	15	foreign	foreign	ADJ
iiclr-17446	71	16	enterprise	enterprise	NOUN
iiclr-17446	71	17	recognized	recognize	VERB
iiclr-17446	71	18	profits	profit	NOUN
iiclr-17446	71	19	after	after	SCONJ
iiclr-17446	71	20	the	the	DET
iiclr-17446	71	21	accumulated	accumulate	VERB
iiclr-17446	71	22	operating	operating	NOUN
iiclr-17446	71	23	losses	loss	NOUN
iiclr-17446	71	24	from	from	ADP
iiclr-17446	71	25	prior	prior	ADJ
iiclr-17446	71	26	years	year	NOUN
iiclr-17446	71	27	had	have	AUX
iiclr-17446	71	28	been	be	AUX
iiclr-17446	71	29	absorbed	absorb	VERB
iiclr-17446	71	30	.	.	PUNCT
iiclr-17446	72	1	15	15	X
iiclr-17446	72	2	.	.	PUNCT
iiclr-17446	73	1	foreign	foreign	ADJ
iiclr-17446	73	2	enterprise	enterprise	NOUN
iiclr-17446	73	3	income	income	NOUN
iiclr-17446	73	4	tax	tax	NOUN
iiclr-17446	73	5	law	law	NOUN
iiclr-17446	73	6	,	,	PUNCT
iiclr-17446	73	7	supra	supra	PROPN
iiclr-17446	73	8	note	note	NOUN
iiclr-17446	73	9	4	4	NUM
iiclr-17446	73	10	,	,	PUNCT
iiclr-17446	73	11	at	at	ADP
iiclr-17446	73	12	art	art	NOUN
iiclr-17446	73	13	.	.	PUNCT
iiclr-17446	74	1	5	5	NUM
iiclr-17446	74	2	.	.	NUM
iiclr-17446	74	3	16	16	NUM
iiclr-17446	74	4	.	.	PUNCT
iiclr-17446	75	1	i	i	PRON
iiclr-17446	75	2	d.	d.	PROPN
iiclr-17446	76	1	[	[	X
iiclr-17446	76	2	vol	vol	NOUN
iiclr-17446	76	3	.	.	PUNCT
iiclr-17446	77	1	2:415	2:415	NUM
iiclr-17446	77	2	chinese	chinese	ADJ
iiclr-17446	77	3	tax	tax	PROPN
iiclr-17446	77	4	iii	iii	PROPN
iiclr-17446	77	5	.	.	PUNCT
iiclr-17446	78	1	major	major	ADJ
iiclr-17446	78	2	changes	change	NOUN
iiclr-17446	78	3	under	under	ADP
iiclr-17446	78	4	the	the	DET
iiclr-17446	78	5	foreign	foreign	ADJ
iiclr-17446	78	6	investment	investment	NOUN
iiclr-17446	78	7	tax	tax	NOUN
iiclr-17446	78	8	law	law	NOUN
iiclr-17446	78	9	the	the	DET
iiclr-17446	78	10	new	new	ADJ
iiclr-17446	78	11	tax	tax	NOUN
iiclr-17446	78	12	law	law	NOUN
iiclr-17446	78	13	7	7	NUM
iiclr-17446	78	14	effectively	effectively	ADV
iiclr-17446	78	15	combines	combine	VERB
iiclr-17446	78	16	the	the	DET
iiclr-17446	78	17	joint	joint	ADJ
iiclr-17446	78	18	venture	venture	NOUN
iiclr-17446	78	19	income	income	NOUN
iiclr-17446	78	20	tax	tax	NOUN
iiclr-17446	78	21	law	law	NOUN
iiclr-17446	78	22	with	with	ADP
iiclr-17446	78	23	the	the	DET
iiclr-17446	78	24	foreign	foreign	ADJ
iiclr-17446	78	25	enterprise	enterprise	NOUN
iiclr-17446	78	26	income	income	NOUN
iiclr-17446	78	27	tax	tax	NOUN
iiclr-17446	78	28	law	law	NOUN
iiclr-17446	78	29	and	and	CCONJ
iiclr-17446	78	30	brings	bring	VERB
iiclr-17446	78	31	about	about	ADP
iiclr-17446	78	32	several	several	ADJ
iiclr-17446	78	33	important	important	ADJ
iiclr-17446	78	34	changes	change	NOUN
iiclr-17446	78	35	.	.	PUNCT
iiclr-17446	79	1	first	first	ADV
iiclr-17446	79	2	,	,	PUNCT
iiclr-17446	79	3	the	the	DET
iiclr-17446	79	4	new	new	ADJ
iiclr-17446	79	5	law	law	NOUN
iiclr-17446	79	6	imposes	impose	VERB
iiclr-17446	79	7	a	a	DET
iiclr-17446	79	8	flat	flat	ADJ
iiclr-17446	79	9	tax	tax	NOUN
iiclr-17446	79	10	rate	rate	NOUN
iiclr-17446	79	11	of	of	ADP
iiclr-17446	79	12	33	33	NUM
iiclr-17446	79	13	%	%	NOUN
iiclr-17446	79	14	for	for	ADP
iiclr-17446	79	15	all	all	DET
iiclr-17446	79	16	"	"	PUNCT
iiclr-17446	79	17	enterprises	enterprise	NOUN
iiclr-17446	79	18	with	with	ADP
iiclr-17446	79	19	foreign	foreign	ADJ
iiclr-17446	79	20	investment	investment	NOUN
iiclr-17446	79	21	"	"	PUNCT
iiclr-17446	79	22	and	and	CCONJ
iiclr-17446	79	23	for	for	ADP
iiclr-17446	79	24	foreign	foreign	ADJ
iiclr-17446	79	25	companies	company	NOUN
iiclr-17446	79	26	doing	do	VERB
iiclr-17446	79	27	business	business	NOUN
iiclr-17446	79	28	in	in	ADP
iiclr-17446	79	29	china	china	PROPN
iiclr-17446	79	30	through	through	ADP
iiclr-17446	79	31	their	their	PRON
iiclr-17446	79	32	establishments	establishment	NOUN
iiclr-17446	79	33	there.8	there.8	NOUN
iiclr-17446	79	34	under	under	ADP
iiclr-17446	79	35	the	the	DET
iiclr-17446	79	36	new	new	ADJ
iiclr-17446	79	37	law	law	NOUN
iiclr-17446	79	38	,	,	PUNCT
iiclr-17446	79	39	contractual	contractual	ADJ
iiclr-17446	79	40	joint	joint	ADJ
iiclr-17446	79	41	ventures	venture	NOUN
iiclr-17446	79	42	,	,	PUNCT
iiclr-17446	79	43	wholly	wholly	ADV
iiclr-17446	79	44	foreign	foreign	ADJ
iiclr-17446	79	45	-	-	PUNCT
iiclr-17446	79	46	owned	own	VERB
iiclr-17446	79	47	enterprises	enterprise	NOUN
iiclr-17446	79	48	and	and	CCONJ
iiclr-17446	79	49	foreign	foreign	ADJ
iiclr-17446	79	50	companies	company	NOUN
iiclr-17446	79	51	doing	do	VERB
iiclr-17446	79	52	business	business	NOUN
iiclr-17446	79	53	in	in	ADP
iiclr-17446	79	54	china	china	PROPN
iiclr-17446	79	55	through	through	ADP
iiclr-17446	79	56	their	their	PRON
iiclr-17446	79	57	establishments	establishment	NOUN
iiclr-17446	79	58	are	be	AUX
iiclr-17446	79	59	no	no	ADV
iiclr-17446	79	60	longer	long	ADV
iiclr-17446	79	61	subject	subject	ADJ
iiclr-17446	79	62	to	to	ADP
iiclr-17446	79	63	a	a	DET
iiclr-17446	79	64	progressive	progressive	ADJ
iiclr-17446	79	65	rate	rate	NOUN
iiclr-17446	79	66	of	of	ADP
iiclr-17446	79	67	30	30	NUM
iiclr-17446	79	68	to	to	ADP
iiclr-17446	79	69	50%.19	50%.19	NUM
iiclr-17446	79	70	instead	instead	ADV
iiclr-17446	79	71	,	,	PUNCT
iiclr-17446	79	72	they	they	PRON
iiclr-17446	79	73	are	be	AUX
iiclr-17446	79	74	subject	subject	ADJ
iiclr-17446	79	75	to	to	ADP
iiclr-17446	79	76	income	income	NOUN
iiclr-17446	79	77	tax	tax	NOUN
iiclr-17446	79	78	at	at	ADP
iiclr-17446	79	79	a	a	DET
iiclr-17446	79	80	rate	rate	NOUN
iiclr-17446	79	81	of	of	ADP
iiclr-17446	79	82	33	33	NUM
iiclr-17446	79	83	%	%	NOUN
iiclr-17446	79	84	,	,	PUNCT
iiclr-17446	79	85	regardless	regardless	ADV
iiclr-17446	79	86	of	of	ADP
iiclr-17446	79	87	the	the	DET
iiclr-17446	79	88	amount	amount	NOUN
iiclr-17446	79	89	of	of	ADP
iiclr-17446	79	90	their	their	PRON
iiclr-17446	79	91	annual	annual	ADJ
iiclr-17446	79	92	taxable	taxable	ADJ
iiclr-17446	79	93	income.20	income.20	NOUN
iiclr-17446	79	94	consequently	consequently	ADV
iiclr-17446	79	95	,	,	PUNCT
iiclr-17446	79	96	the	the	DET
iiclr-17446	79	97	effective	effective	ADJ
iiclr-17446	79	98	tax	tax	NOUN
iiclr-17446	79	99	burden	burden	NOUN
iiclr-17446	79	100	for	for	ADP
iiclr-17446	79	101	enterprises	enterprise	NOUN
iiclr-17446	79	102	other	other	ADJ
iiclr-17446	79	103	than	than	ADP
iiclr-17446	79	104	equity	equity	NOUN
iiclr-17446	79	105	joint	joint	ADJ
iiclr-17446	79	106	ventures	venture	NOUN
iiclr-17446	79	107	will	will	AUX
iiclr-17446	79	108	be	be	AUX
iiclr-17446	79	109	either	either	CCONJ
iiclr-17446	79	110	higher	high	ADJ
iiclr-17446	79	111	or	or	CCONJ
iiclr-17446	79	112	lower	low	ADJ
iiclr-17446	79	113	than	than	ADP
iiclr-17446	79	114	before	before	ADV
iiclr-17446	79	115	.	.	PUNCT
iiclr-17446	80	1	most	most	ADJ
iiclr-17446	80	2	"	"	PUNCT
iiclr-17446	80	3	enterprises	enterprise	NOUN
iiclr-17446	80	4	with	with	ADP
iiclr-17446	80	5	foreign	foreign	ADJ
iiclr-17446	80	6	investment	investment	NOUN
iiclr-17446	80	7	"	"	PUNCT
iiclr-17446	80	8	can	can	AUX
iiclr-17446	80	9	expect	expect	VERB
iiclr-17446	80	10	a	a	DET
iiclr-17446	80	11	decrease	decrease	NOUN
iiclr-17446	80	12	of	of	ADP
iiclr-17446	80	13	tax	tax	NOUN
iiclr-17446	80	14	burden	burden	NOUN
iiclr-17446	80	15	of	of	ADP
iiclr-17446	80	16	up	up	ADP
iiclr-17446	80	17	to	to	PART
iiclr-17446	80	18	17	17	NUM
iiclr-17446	80	19	%	%	NOUN
iiclr-17446	80	20	.	.	PUNCT
iiclr-17446	81	1	however	however	ADV
iiclr-17446	81	2	,	,	PUNCT
iiclr-17446	81	3	the	the	DET
iiclr-17446	81	4	tax	tax	NOUN
iiclr-17446	81	5	burden	burden	NOUN
iiclr-17446	81	6	of	of	ADP
iiclr-17446	81	7	those	those	PRON
iiclr-17446	81	8	with	with	ADP
iiclr-17446	81	9	an	an	DET
iiclr-17446	81	10	annual	annual	ADJ
iiclr-17446	81	11	taxable	taxable	ADJ
iiclr-17446	81	12	income	income	NOUN
iiclr-17446	81	13	of	of	ADP
iiclr-17446	81	14	250,000	250,000	NUM
iiclr-17446	81	15	rmb	rmb	NOUN
iiclr-17446	81	16	or	or	CCONJ
iiclr-17446	81	17	less	less	ADJ
iiclr-17446	81	18	will	will	AUX
iiclr-17446	81	19	be	be	AUX
iiclr-17446	81	20	increased	increase	VERB
iiclr-17446	81	21	by	by	ADP
iiclr-17446	81	22	at	at	ADV
iiclr-17446	81	23	least	least	ADV
iiclr-17446	81	24	3	3	NUM
iiclr-17446	81	25	%	%	NOUN
iiclr-17446	81	26	.	.	PUNCT
iiclr-17446	82	1	second	second	ADJ
iiclr-17446	82	2	,	,	PUNCT
iiclr-17446	82	3	the	the	DET
iiclr-17446	82	4	new	new	ADJ
iiclr-17446	82	5	law	law	NOUN
iiclr-17446	82	6	restructures	restructure	VERB
iiclr-17446	82	7	tax	tax	NOUN
iiclr-17446	82	8	incentive	incentive	NOUN
iiclr-17446	82	9	schemes	scheme	NOUN
iiclr-17446	82	10	under	under	ADP
iiclr-17446	82	11	the	the	DET
iiclr-17446	82	12	prior	prior	ADJ
iiclr-17446	82	13	law	law	NOUN
iiclr-17446	82	14	and	and	CCONJ
iiclr-17446	82	15	codifies	codify	VERB
iiclr-17446	82	16	tax	tax	NOUN
iiclr-17446	82	17	incentives	incentive	NOUN
iiclr-17446	82	18	found	find	VERB
iiclr-17446	82	19	in	in	ADP
iiclr-17446	82	20	previous	previous	ADJ
iiclr-17446	82	21	administrative	administrative	ADJ
iiclr-17446	82	22	regulations	regulation	NOUN
iiclr-17446	82	23	.	.	PUNCT
iiclr-17446	83	1	in	in	ADP
iiclr-17446	83	2	doing	do	VERB
iiclr-17446	83	3	so	so	ADV
iiclr-17446	83	4	,	,	PUNCT
iiclr-17446	83	5	the	the	DET
iiclr-17446	83	6	new	new	ADJ
iiclr-17446	83	7	law	law	NOUN
iiclr-17446	83	8	provides	provide	VERB
iiclr-17446	83	9	the	the	DET
iiclr-17446	83	10	same	same	ADJ
iiclr-17446	83	11	tax	tax	NOUN
iiclr-17446	83	12	incentives	incentive	NOUN
iiclr-17446	83	13	for	for	ADP
iiclr-17446	83	14	all	all	DET
iiclr-17446	83	15	"	"	PUNCT
iiclr-17446	83	16	enterprises	enterprise	NOUN
iiclr-17446	83	17	with	with	ADP
iiclr-17446	83	18	foreign	foreign	ADJ
iiclr-17446	83	19	investment	investment	NOUN
iiclr-17446	83	20	.	.	PUNCT
iiclr-17446	83	21	"	"	PUNCT
iiclr-17446	84	1	the	the	DET
iiclr-17446	84	2	law	law	NOUN
iiclr-17446	84	3	now	now	ADV
iiclr-17446	84	4	limits	limit	VERB
iiclr-17446	84	5	tax	tax	NOUN
iiclr-17446	84	6	incentives	incentive	NOUN
iiclr-17446	84	7	to	to	ADP
iiclr-17446	84	8	manufacturing	manufacturing	NOUN
iiclr-17446	84	9	concerns	concern	NOUN
iiclr-17446	84	10	,	,	PUNCT
iiclr-17446	84	11	enterprises	enterprise	NOUN
iiclr-17446	84	12	in	in	ADP
iiclr-17446	84	13	special	special	ADJ
iiclr-17446	84	14	economic	economic	ADJ
iiclr-17446	84	15	zones	zone	NOUN
iiclr-17446	84	16	and	and	CCONJ
iiclr-17446	84	17	other	other	ADJ
iiclr-17446	84	18	enterprises	enterprise	NOUN
iiclr-17446	84	19	in	in	ADP
iiclr-17446	84	20	designated	designate	VERB
iiclr-17446	84	21	foreign	foreign	ADJ
iiclr-17446	84	22	investment	investment	NOUN
iiclr-17446	84	23	areas.2	areas.2	NOUN
iiclr-17446	84	24	"	"	PUNCT
iiclr-17446	84	25	for	for	ADP
iiclr-17446	84	26	instance	instance	NOUN
iiclr-17446	84	27	,	,	PUNCT
iiclr-17446	84	28	the	the	DET
iiclr-17446	84	29	new	new	ADJ
iiclr-17446	84	30	law	law	NOUN
iiclr-17446	84	31	provides	provide	VERB
iiclr-17446	84	32	that	that	SCONJ
iiclr-17446	84	33	all	all	DET
iiclr-17446	84	34	"	"	PUNCT
iiclr-17446	84	35	enterprises	enterprise	NOUN
iiclr-17446	84	36	with	with	ADP
iiclr-17446	84	37	foreign	foreign	ADJ
iiclr-17446	84	38	investment	investment	NOUN
iiclr-17446	84	39	,	,	PUNCT
iiclr-17446	84	40	"	"	PUNCT
iiclr-17446	84	41	which	which	PRON
iiclr-17446	84	42	engage	engage	VERB
iiclr-17446	84	43	in	in	ADP
iiclr-17446	84	44	any	any	DET
iiclr-17446	84	45	manufacturing	manufacturing	NOUN
iiclr-17446	84	46	and	and	CCONJ
iiclr-17446	84	47	agree	agree	VERB
iiclr-17446	84	48	to	to	PART
iiclr-17446	84	49	operate	operate	VERB
iiclr-17446	84	50	for	for	ADP
iiclr-17446	84	51	at	at	ADV
iiclr-17446	84	52	least	least	ADJ
iiclr-17446	84	53	ten	ten	NUM
iiclr-17446	84	54	years	year	NOUN
iiclr-17446	84	55	,	,	PUNCT
iiclr-17446	84	56	shall	shall	AUX
iiclr-17446	84	57	be	be	AUX
iiclr-17446	84	58	exempt	exempt	ADJ
iiclr-17446	84	59	from	from	ADP
iiclr-17446	84	60	income	income	NOUN
iiclr-17446	84	61	tax	tax	NOUN
iiclr-17446	84	62	altogether	altogether	ADV
iiclr-17446	84	63	for	for	ADP
iiclr-17446	84	64	the	the	DET
iiclr-17446	84	65	first	first	ADJ
iiclr-17446	84	66	two	two	NUM
iiclr-17446	84	67	profit	profit	NOUN
iiclr-17446	84	68	-	-	PUNCT
iiclr-17446	84	69	making	make	VERB
iiclr-17446	84	70	years	year	NOUN
iiclr-17446	84	71	and	and	CCONJ
iiclr-17446	84	72	will	will	AUX
iiclr-17446	84	73	then	then	ADV
iiclr-17446	84	74	be	be	AUX
iiclr-17446	84	75	allowed	allow	VERB
iiclr-17446	84	76	a	a	DET
iiclr-17446	84	77	50	50	NUM
iiclr-17446	84	78	%	%	NOUN
iiclr-17446	84	79	17	17	NUM
iiclr-17446	84	80	.	.	PUNCT
iiclr-17446	85	1	see	see	VERB
iiclr-17446	85	2	supra	supra	PROPN
iiclr-17446	85	3	note	note	PROPN
iiclr-17446	85	4	1	1	NUM
iiclr-17446	85	5	and	and	CCONJ
iiclr-17446	85	6	accompanying	accompany	VERB
iiclr-17446	85	7	text	text	NOUN
iiclr-17446	85	8	.	.	PUNCT
iiclr-17446	86	1	18	18	NUM
iiclr-17446	86	2	.	.	PUNCT
iiclr-17446	86	3	foreign	foreign	ADJ
iiclr-17446	86	4	investment	investment	NOUN
iiclr-17446	86	5	tax	tax	NOUN
iiclr-17446	86	6	law	law	NOUN
iiclr-17446	86	7	,	,	PUNCT
iiclr-17446	86	8	supra	supra	PROPN
iiclr-17446	86	9	note	note	NOUN
iiclr-17446	86	10	1	1	NUM
iiclr-17446	86	11	,	,	PUNCT
iiclr-17446	86	12	at	at	ADP
iiclr-17446	86	13	art	art	NOUN
iiclr-17446	86	14	.	.	PUNCT
iiclr-17446	87	1	5	5	X
iiclr-17446	87	2	.	.	X
iiclr-17446	87	3	(	(	PUNCT
iiclr-17446	87	4	this	this	PRON
iiclr-17446	87	5	includes	include	VERB
iiclr-17446	87	6	the	the	DET
iiclr-17446	87	7	3	3	NUM
iiclr-17446	87	8	%	%	NOUN
iiclr-17446	87	9	local	local	ADJ
iiclr-17446	87	10	surtax	surtax	NOUN
iiclr-17446	87	11	which	which	PRON
iiclr-17446	87	12	goes	go	VERB
iiclr-17446	87	13	to	to	ADP
iiclr-17446	87	14	the	the	DET
iiclr-17446	87	15	local	local	ADJ
iiclr-17446	87	16	government	government	NOUN
iiclr-17446	87	17	.	.	PUNCT
iiclr-17446	88	1	as	as	ADP
iiclr-17446	88	2	under	under	ADP
iiclr-17446	88	3	prior	prior	ADJ
iiclr-17446	88	4	law	law	NOUN
iiclr-17446	88	5	,	,	PUNCT
iiclr-17446	88	6	the	the	DET
iiclr-17446	88	7	local	local	ADJ
iiclr-17446	88	8	surtax	surtax	NOUN
iiclr-17446	88	9	can	can	AUX
iiclr-17446	88	10	be	be	AUX
iiclr-17446	88	11	waived	waive	VERB
iiclr-17446	88	12	by	by	ADP
iiclr-17446	88	13	the	the	DET
iiclr-17446	88	14	local	local	ADJ
iiclr-17446	88	15	government	government	NOUN
iiclr-17446	88	16	)	)	PUNCT
iiclr-17446	88	17	.	.	PUNCT
iiclr-17446	89	1	19	19	NUM
iiclr-17446	89	2	.	.	PUNCT
iiclr-17446	89	3	foreign	foreign	ADJ
iiclr-17446	89	4	enterprise	enterprise	NOUN
iiclr-17446	89	5	income	income	NOUN
iiclr-17446	89	6	tax	tax	NOUN
iiclr-17446	89	7	law	law	NOUN
iiclr-17446	89	8	,	,	PUNCT
iiclr-17446	89	9	supra	supra	PROPN
iiclr-17446	89	10	note	note	NOUN
iiclr-17446	89	11	4	4	NUM
iiclr-17446	89	12	,	,	PUNCT
iiclr-17446	89	13	at	at	ADP
iiclr-17446	89	14	art	art	NOUN
iiclr-17446	89	15	.	.	PUNCT
iiclr-17446	90	1	3	3	NUM
iiclr-17446	90	2	-	-	SYM
iiclr-17446	90	3	4	4	NUM
iiclr-17446	90	4	.	.	PUNCT
iiclr-17446	91	1	(	(	PUNCT
iiclr-17446	91	2	this	this	PRON
iiclr-17446	91	3	includes	include	VERB
iiclr-17446	91	4	the	the	DET
iiclr-17446	91	5	10	10	NUM
iiclr-17446	91	6	%	%	NOUN
iiclr-17446	91	7	local	local	ADJ
iiclr-17446	91	8	surtax	surtax	NOUN
iiclr-17446	91	9	which	which	PRON
iiclr-17446	91	10	could	could	AUX
iiclr-17446	91	11	be	be	AUX
iiclr-17446	91	12	imposed	impose	VERB
iiclr-17446	91	13	by	by	ADP
iiclr-17446	91	14	local	local	ADJ
iiclr-17446	91	15	[	[	X
iiclr-17446	91	16	provincial	provincial	ADJ
iiclr-17446	91	17	]	]	PUNCT
iiclr-17446	91	18	governments	government	NOUN
iiclr-17446	91	19	under	under	ADP
iiclr-17446	91	20	the	the	DET
iiclr-17446	91	21	prior	prior	ADJ
iiclr-17446	91	22	tax	tax	NOUN
iiclr-17446	91	23	law	law	NOUN
iiclr-17446	91	24	.	.	PUNCT
iiclr-17446	91	25	)	)	PUNCT
iiclr-17446	91	26	.	.	PUNCT
iiclr-17446	92	1	20	20	NUM
iiclr-17446	92	2	.	.	PUNCT
iiclr-17446	93	1	"	"	PUNCT
iiclr-17446	93	2	enterprises	enterprise	NOUN
iiclr-17446	93	3	with	with	ADP
iiclr-17446	93	4	foreign	foreign	ADJ
iiclr-17446	93	5	investment	investment	NOUN
iiclr-17446	93	6	"	"	PUNCT
iiclr-17446	93	7	established	establish	VERB
iiclr-17446	93	8	in	in	ADP
iiclr-17446	93	9	special	special	ADJ
iiclr-17446	93	10	economic	economic	ADJ
iiclr-17446	93	11	zones	zone	NOUN
iiclr-17446	93	12	and	and	CCONJ
iiclr-17446	93	13	other	other	ADJ
iiclr-17446	93	14	designated	designate	VERB
iiclr-17446	93	15	foreign	foreign	ADJ
iiclr-17446	93	16	investment	investment	NOUN
iiclr-17446	93	17	zones	zone	NOUN
iiclr-17446	93	18	may	may	AUX
iiclr-17446	93	19	be	be	AUX
iiclr-17446	93	20	subject	subject	ADJ
iiclr-17446	93	21	to	to	ADP
iiclr-17446	93	22	national	national	ADJ
iiclr-17446	93	23	income	income	NOUN
iiclr-17446	93	24	tax	tax	NOUN
iiclr-17446	93	25	at	at	ADP
iiclr-17446	93	26	a	a	DET
iiclr-17446	93	27	reduced	reduced	ADJ
iiclr-17446	93	28	rate	rate	NOUN
iiclr-17446	93	29	of	of	ADP
iiclr-17446	93	30	15	15	NUM
iiclr-17446	93	31	or	or	CCONJ
iiclr-17446	93	32	24	24	NUM
iiclr-17446	93	33	%	%	NOUN
iiclr-17446	93	34	.	.	PUNCT
iiclr-17446	94	1	see	see	VERB
iiclr-17446	94	2	generally	generally	ADV
iiclr-17446	94	3	foreign	foreign	ADJ
iiclr-17446	94	4	investment	investment	NOUN
iiclr-17446	94	5	tax	tax	NOUN
iiclr-17446	94	6	law	law	NOUN
iiclr-17446	94	7	,	,	PUNCT
iiclr-17446	94	8	supra	supra	PROPN
iiclr-17446	94	9	note	note	NOUN
iiclr-17446	94	10	1	1	NUM
iiclr-17446	94	11	,	,	PUNCT
iiclr-17446	94	12	at	at	ADP
iiclr-17446	94	13	art	art	NOUN
iiclr-17446	94	14	.	.	PUNCT
iiclr-17446	95	1	7	7	X
iiclr-17446	95	2	.	.	NUM
iiclr-17446	95	3	21	21	NUM
iiclr-17446	95	4	.	.	PUNCT
iiclr-17446	96	1	special	special	ADJ
iiclr-17446	96	2	economic	economic	ADJ
iiclr-17446	96	3	zones	zone	NOUN
iiclr-17446	96	4	are	be	AUX
iiclr-17446	96	5	geographic	geographic	ADJ
iiclr-17446	96	6	regions	region	NOUN
iiclr-17446	96	7	targeted	target	VERB
iiclr-17446	96	8	by	by	ADP
iiclr-17446	96	9	the	the	DET
iiclr-17446	96	10	chinese	chinese	ADJ
iiclr-17446	96	11	government	government	NOUN
iiclr-17446	96	12	for	for	ADP
iiclr-17446	96	13	foreign	foreign	ADJ
iiclr-17446	96	14	investment	investment	NOUN
iiclr-17446	96	15	.	.	PUNCT
iiclr-17446	97	1	the	the	DET
iiclr-17446	97	2	chinese	chinese	ADJ
iiclr-17446	97	3	government	government	NOUN
iiclr-17446	97	4	provides	provide	VERB
iiclr-17446	97	5	special	special	ADJ
iiclr-17446	97	6	investment	investment	NOUN
iiclr-17446	97	7	incentives	incentive	NOUN
iiclr-17446	97	8	to	to	ADP
iiclr-17446	97	9	enterprises	enterprise	NOUN
iiclr-17446	97	10	in	in	ADP
iiclr-17446	97	11	special	special	ADJ
iiclr-17446	97	12	economic	economic	ADJ
iiclr-17446	97	13	zones	zone	NOUN
iiclr-17446	97	14	and	and	CCONJ
iiclr-17446	97	15	in	in	ADP
iiclr-17446	97	16	other	other	ADJ
iiclr-17446	97	17	designated	designate	VERB
iiclr-17446	97	18	foreign	foreign	ADJ
iiclr-17446	97	19	investment	investment	NOUN
iiclr-17446	97	20	zones	zone	NOUN
iiclr-17446	97	21	.	.	PUNCT
iiclr-17446	98	1	see	see	VERB
iiclr-17446	98	2	generally	generally	ADV
iiclr-17446	98	3	price	price	NOUN
iiclr-17446	98	4	waterhouse	waterhouse	NOUN
iiclr-17446	98	5	,	,	PUNCT
iiclr-17446	98	6	supra	supra	PROPN
iiclr-17446	98	7	note	note	NOUN
iiclr-17446	98	8	3	3	NUM
iiclr-17446	98	9	,	,	PUNCT
iiclr-17446	98	10	at	at	ADP
iiclr-17446	98	11	54	54	NUM
iiclr-17446	98	12	-	-	SYM
iiclr-17446	98	13	55	55	NUM
iiclr-17446	98	14	.	.	PUNCT
iiclr-17446	99	1	19921	19921	NUM
iiclr-17446	99	2	ind	ind	NOUN
iiclr-17446	99	3	.	.	PUNCT
iiclr-17446	100	1	int'l	int'l	PROPN
iiclr-17446	100	2	&	&	CCONJ
iiclr-17446	100	3	comp	comp	PROPN
iiclr-17446	100	4	.	.	PUNCT
iiclr-17446	101	1	l.	l.	PROPN
iiclr-17446	101	2	rev	rev	PROPN
iiclr-17446	101	3	.	.	PROPN
iiclr-17446	101	4	reduction	reduction	NOUN
iiclr-17446	101	5	in	in	ADP
iiclr-17446	101	6	the	the	DET
iiclr-17446	101	7	national	national	ADJ
iiclr-17446	101	8	income	income	NOUN
iiclr-17446	101	9	tax	tax	NOUN
iiclr-17446	101	10	for	for	ADP
iiclr-17446	101	11	the	the	DET
iiclr-17446	101	12	next	next	ADJ
iiclr-17446	101	13	three	three	NUM
iiclr-17446	101	14	years	year	NOUN
iiclr-17446	101	15	.	.	PUNCT
iiclr-17446	102	1	22	22	NUM
iiclr-17446	102	2	third	third	ADJ
iiclr-17446	102	3	,	,	PUNCT
iiclr-17446	102	4	the	the	DET
iiclr-17446	102	5	new	new	ADJ
iiclr-17446	102	6	law	law	NOUN
iiclr-17446	102	7	sets	set	VERB
iiclr-17446	102	8	forth	forth	ADP
iiclr-17446	102	9	a	a	DET
iiclr-17446	102	10	new	new	ADJ
iiclr-17446	102	11	standard	standard	NOUN
iiclr-17446	102	12	for	for	ADP
iiclr-17446	102	13	determining	determine	VERB
iiclr-17446	102	14	whether	whether	SCONJ
iiclr-17446	102	15	a	a	DET
iiclr-17446	102	16	company	company	NOUN
iiclr-17446	102	17	is	be	AUX
iiclr-17446	102	18	a	a	DET
iiclr-17446	102	19	resident	resident	NOUN
iiclr-17446	102	20	or	or	CCONJ
iiclr-17446	102	21	nonresident	nonresident	ADJ
iiclr-17446	102	22	for	for	ADP
iiclr-17446	102	23	tax	tax	NOUN
iiclr-17446	102	24	purposes	purpose	NOUN
iiclr-17446	102	25	.	.	PUNCT
iiclr-17446	103	1	under	under	ADP
iiclr-17446	103	2	the	the	DET
iiclr-17446	103	3	prior	prior	ADJ
iiclr-17446	103	4	law	law	NOUN
iiclr-17446	103	5	,	,	PUNCT
iiclr-17446	103	6	only	only	ADV
iiclr-17446	103	7	equity	equity	NOUN
iiclr-17446	103	8	joint	joint	ADJ
iiclr-17446	103	9	ventures	venture	NOUN
iiclr-17446	103	10	were	be	AUX
iiclr-17446	103	11	tax	tax	NOUN
iiclr-17446	103	12	residents	resident	NOUN
iiclr-17446	103	13	and	and	CCONJ
iiclr-17446	103	14	subject	subject	NOUN
iiclr-17446	103	15	to	to	ADP
iiclr-17446	103	16	taxation	taxation	NOUN
iiclr-17446	103	17	on	on	ADP
iiclr-17446	103	18	worldwide	worldwide	ADJ
iiclr-17446	103	19	income	income	NOUN
iiclr-17446	103	20	.	.	PUNCT
iiclr-17446	104	1	the	the	DET
iiclr-17446	104	2	new	new	ADJ
iiclr-17446	104	3	law	law	NOUN
iiclr-17446	104	4	,	,	PUNCT
iiclr-17446	104	5	however	however	ADV
iiclr-17446	104	6	,	,	PUNCT
iiclr-17446	104	7	provides	provide	VERB
iiclr-17446	104	8	that	that	SCONJ
iiclr-17446	104	9	any	any	DET
iiclr-17446	104	10	enterprise	enterprise	NOUN
iiclr-17446	104	11	with	with	ADP
iiclr-17446	104	12	a	a	DET
iiclr-17446	104	13	head	head	NOUN
iiclr-17446	104	14	office	office	NOUN
iiclr-17446	104	15	in	in	ADP
iiclr-17446	104	16	china	china	PROPN
iiclr-17446	104	17	is	be	AUX
iiclr-17446	104	18	a	a	DET
iiclr-17446	104	19	resident	resident	NOUN
iiclr-17446	104	20	of	of	ADP
iiclr-17446	104	21	china	china	PROPN
iiclr-17446	104	22	for	for	ADP
iiclr-17446	104	23	tax	tax	NOUN
iiclr-17446	104	24	purposes	purpose	NOUN
iiclr-17446	104	25	and	and	CCONJ
iiclr-17446	104	26	hence	hence	ADV
iiclr-17446	104	27	subject	subject	ADJ
iiclr-17446	104	28	to	to	ADP
iiclr-17446	104	29	chinese	chinese	ADJ
iiclr-17446	104	30	income	income	NOUN
iiclr-17446	104	31	tax	tax	NOUN
iiclr-17446	104	32	on	on	ADP
iiclr-17446	104	33	its	its	PRON
iiclr-17446	104	34	worldwide	worldwide	ADJ
iiclr-17446	104	35	income	income	NOUN
iiclr-17446	104	36	.23	.23	NUM
iiclr-17446	104	37	fourth	fourth	ADJ
iiclr-17446	104	38	,	,	PUNCT
iiclr-17446	104	39	the	the	DET
iiclr-17446	104	40	new	new	ADJ
iiclr-17446	104	41	law	law	NOUN
iiclr-17446	104	42	repeals	repeal	VERB
iiclr-17446	104	43	the	the	DET
iiclr-17446	104	44	10	10	NUM
iiclr-17446	104	45	%	%	NOUN
iiclr-17446	104	46	withholding	withholding	NOUN
iiclr-17446	104	47	tax	tax	NOUN
iiclr-17446	104	48	imposed	impose	VERB
iiclr-17446	104	49	under	under	ADP
iiclr-17446	104	50	prior	prior	ADJ
iiclr-17446	104	51	law	law	NOUN
iiclr-17446	104	52	on	on	ADP
iiclr-17446	104	53	outgoing	outgoing	ADJ
iiclr-17446	104	54	dividends	dividend	NOUN
iiclr-17446	104	55	of	of	ADP
iiclr-17446	104	56	equity	equity	NOUN
iiclr-17446	104	57	joint	joint	ADJ
iiclr-17446	104	58	ventures	venture	NOUN
iiclr-17446	104	59	.	.	PUNCT
iiclr-17446	105	1	24	24	NUM
iiclr-17446	105	2	lastly	lastly	ADV
iiclr-17446	105	3	,	,	PUNCT
iiclr-17446	105	4	the	the	DET
iiclr-17446	105	5	new	new	ADJ
iiclr-17446	105	6	law	law	NOUN
iiclr-17446	105	7	introduces	introduce	VERB
iiclr-17446	105	8	anti	anti	ADJ
iiclr-17446	105	9	-	-	ADJ
iiclr-17446	105	10	tax	tax	ADJ
iiclr-17446	105	11	evasion	evasion	NOUN
iiclr-17446	105	12	provisions	provision	NOUN
iiclr-17446	105	13	.	.	PUNCT
iiclr-17446	106	1	it	it	PRON
iiclr-17446	106	2	authorizes	authorize	VERB
iiclr-17446	106	3	the	the	DET
iiclr-17446	106	4	tax	tax	NOUN
iiclr-17446	106	5	authorities	authority	NOUN
iiclr-17446	106	6	to	to	PART
iiclr-17446	106	7	make	make	VERB
iiclr-17446	106	8	reasonable	reasonable	ADJ
iiclr-17446	106	9	adjustments	adjustment	NOUN
iiclr-17446	106	10	if	if	SCONJ
iiclr-17446	106	11	a	a	DET
iiclr-17446	106	12	transaction	transaction	NOUN
iiclr-17446	106	13	between	between	ADP
iiclr-17446	106	14	affiliated	affiliated	ADJ
iiclr-17446	106	15	companies	company	NOUN
iiclr-17446	106	16	is	be	AUX
iiclr-17446	106	17	not	not	PART
iiclr-17446	106	18	made	make	VERB
iiclr-17446	106	19	at	at	ADP
iiclr-17446	106	20	arms	arm	NOUN
iiclr-17446	106	21	length.25	length.25	NOUN
iiclr-17446	106	22	further	far	ADV
iiclr-17446	106	23	it	it	PRON
iiclr-17446	106	24	imposes	impose	VERB
iiclr-17446	106	25	,	,	PUNCT
iiclr-17446	106	26	in	in	ADP
iiclr-17446	106	27	cases	case	NOUN
iiclr-17446	106	28	of	of	ADP
iiclr-17446	106	29	tax	tax	NOUN
iiclr-17446	106	30	evasion	evasion	NOUN
iiclr-17446	106	31	,	,	PUNCT
iiclr-17446	106	32	fines	fine	NOUN
iiclr-17446	106	33	of	of	ADP
iiclr-17446	106	34	up	up	ADP
iiclr-17446	106	35	to	to	PART
iiclr-17446	106	36	500	500	NUM
iiclr-17446	106	37	%	%	NOUN
iiclr-17446	106	38	of	of	ADP
iiclr-17446	106	39	the	the	DET
iiclr-17446	106	40	amount	amount	NOUN
iiclr-17446	106	41	due	due	ADJ
iiclr-17446	106	42	and/or	and/or	CCONJ
iiclr-17446	106	43	criminal	criminal	ADJ
iiclr-17446	106	44	penalties.2	penalties.2	PROPN
iiclr-17446	106	45	6	6	NUM
iiclr-17446	106	46	iv	iv	NOUN
iiclr-17446	106	47	.	.	PUNCT
iiclr-17446	106	48	policy	policy	NOUN
iiclr-17446	106	49	considerations	consideration	NOUN
iiclr-17446	106	50	behind	behind	ADP
iiclr-17446	106	51	the	the	DET
iiclr-17446	106	52	new	new	ADJ
iiclr-17446	106	53	tax	tax	NOUN
iiclr-17446	106	54	legislation	legislation	NOUN
iiclr-17446	106	55	in	in	ADP
iiclr-17446	106	56	spite	spite	NOUN
iiclr-17446	106	57	of	of	ADP
iiclr-17446	106	58	its	its	PRON
iiclr-17446	106	59	adherence	adherence	NOUN
iiclr-17446	106	60	to	to	ADP
iiclr-17446	106	61	the	the	DET
iiclr-17446	106	62	socialist	socialist	ADJ
iiclr-17446	106	63	system	system	NOUN
iiclr-17446	106	64	,	,	PUNCT
iiclr-17446	106	65	china	china	PROPN
iiclr-17446	106	66	is	be	AUX
iiclr-17446	106	67	eager	eager	ADJ
iiclr-17446	106	68	to	to	PART
iiclr-17446	106	69	absorb	absorb	VERB
iiclr-17446	106	70	foreign	foreign	ADJ
iiclr-17446	106	71	investment	investment	NOUN
iiclr-17446	106	72	.	.	PUNCT
iiclr-17446	107	1	over	over	ADP
iiclr-17446	107	2	the	the	DET
iiclr-17446	107	3	past	past	ADJ
iiclr-17446	107	4	ten	ten	NUM
iiclr-17446	107	5	years	year	NOUN
iiclr-17446	107	6	,	,	PUNCT
iiclr-17446	107	7	china	china	PROPN
iiclr-17446	107	8	has	have	AUX
iiclr-17446	107	9	put	put	VERB
iiclr-17446	107	10	in	in	ADP
iiclr-17446	107	11	place	place	NOUN
iiclr-17446	107	12	considerable	considerable	ADJ
iiclr-17446	107	13	legislation	legislation	NOUN
iiclr-17446	107	14	affecting	affect	VERB
iiclr-17446	107	15	foreign	foreign	ADJ
iiclr-17446	107	16	investment	investment	NOUN
iiclr-17446	107	17	.	.	PUNCT
iiclr-17446	108	1	however	however	ADV
iiclr-17446	108	2	,	,	PUNCT
iiclr-17446	108	3	the	the	DET
iiclr-17446	108	4	legislation	legislation	NOUN
iiclr-17446	108	5	was	be	AUX
iiclr-17446	108	6	piecemeal	piecemeal	ADJ
iiclr-17446	108	7	and	and	CCONJ
iiclr-17446	108	8	resulted	result	VERB
iiclr-17446	108	9	in	in	ADP
iiclr-17446	108	10	some	some	DET
iiclr-17446	108	11	inconsistencies	inconsistency	NOUN
iiclr-17446	108	12	and	and	CCONJ
iiclr-17446	108	13	a	a	DET
iiclr-17446	108	14	lack	lack	NOUN
iiclr-17446	108	15	of	of	ADP
iiclr-17446	108	16	coordination	coordination	NOUN
iiclr-17446	108	17	among	among	ADP
iiclr-17446	108	18	various	various	ADJ
iiclr-17446	108	19	laws	law	NOUN
iiclr-17446	108	20	.	.	PUNCT
iiclr-17446	109	1	in	in	ADP
iiclr-17446	109	2	part	part	NOUN
iiclr-17446	109	3	,	,	PUNCT
iiclr-17446	109	4	this	this	PRON
iiclr-17446	109	5	prompted	prompt	VERB
iiclr-17446	109	6	the	the	DET
iiclr-17446	109	7	new	new	ADJ
iiclr-17446	109	8	tax	tax	NOUN
iiclr-17446	109	9	legislation	legislation	NOUN
iiclr-17446	109	10	.	.	PUNCT
iiclr-17446	110	1	the	the	DET
iiclr-17446	110	2	prior	prior	ADJ
iiclr-17446	110	3	tax	tax	NOUN
iiclr-17446	110	4	law	law	NOUN
iiclr-17446	110	5	was	be	AUX
iiclr-17446	110	6	promulgated	promulgate	VERB
iiclr-17446	110	7	at	at	ADP
iiclr-17446	110	8	a	a	DET
iiclr-17446	110	9	time	time	NOUN
iiclr-17446	110	10	when	when	SCONJ
iiclr-17446	110	11	the	the	DET
iiclr-17446	110	12	chineseforeign	chineseforeign	ADJ
iiclr-17446	110	13	joint	joint	ADJ
iiclr-17446	110	14	venture	venture	NOUN
iiclr-17446	110	15	law	law	NOUN
iiclr-17446	110	16	was	be	AUX
iiclr-17446	110	17	the	the	DET
iiclr-17446	110	18	only	only	ADJ
iiclr-17446	110	19	corporate	corporate	ADJ
iiclr-17446	110	20	law	law	NOUN
iiclr-17446	110	21	governing	govern	VERB
iiclr-17446	110	22	foreign	foreign	ADJ
iiclr-17446	110	23	investment	investment	NOUN
iiclr-17446	110	24	in	in	ADP
iiclr-17446	110	25	china	china	PROPN
iiclr-17446	110	26	.	.	PUNCT
iiclr-17446	111	1	under	under	ADP
iiclr-17446	111	2	that	that	DET
iiclr-17446	111	3	law	law	NOUN
iiclr-17446	111	4	,	,	PUNCT
iiclr-17446	111	5	only	only	ADV
iiclr-17446	111	6	equity	equity	NOUN
iiclr-17446	111	7	joint	joint	ADJ
iiclr-17446	111	8	ventures	venture	NOUN
iiclr-17446	111	9	were	be	AUX
iiclr-17446	111	10	considered	consider	VERB
iiclr-17446	111	11	to	to	PART
iiclr-17446	111	12	be	be	AUX
iiclr-17446	111	13	legal	legal	ADJ
iiclr-17446	111	14	entities	entity	NOUN
iiclr-17446	111	15	incorporated	incorporate	VERB
iiclr-17446	111	16	in	in	ADP
iiclr-17446	111	17	china	china	PROPN
iiclr-17446	111	18	,	,	PUNCT
iiclr-17446	111	19	and	and	CCONJ
iiclr-17446	111	20	thus	thus	ADV
iiclr-17446	111	21	only	only	ADV
iiclr-17446	111	22	22	22	NUM
iiclr-17446	111	23	.	.	PUNCT
iiclr-17446	112	1	this	this	DET
iiclr-17446	112	2	changes	change	NOUN
iiclr-17446	112	3	prior	prior	ADV
iiclr-17446	112	4	tax	tax	NOUN
iiclr-17446	112	5	law	law	NOUN
iiclr-17446	112	6	under	under	ADP
iiclr-17446	112	7	which	which	PRON
iiclr-17446	112	8	only	only	ADV
iiclr-17446	112	9	equity	equity	NOUN
iiclr-17446	112	10	joint	joint	ADJ
iiclr-17446	112	11	ventures	venture	NOUN
iiclr-17446	112	12	were	be	AUX
iiclr-17446	112	13	eligible	eligible	ADJ
iiclr-17446	112	14	for	for	ADP
iiclr-17446	112	15	a	a	DET
iiclr-17446	112	16	two	two	NUM
iiclr-17446	112	17	-	-	PUNCT
iiclr-17446	112	18	year	year	NOUN
iiclr-17446	112	19	tax	tax	NOUN
iiclr-17446	112	20	exemption	exemption	NOUN
iiclr-17446	112	21	and	and	CCONJ
iiclr-17446	112	22	an	an	DET
iiclr-17446	112	23	additional	additional	ADJ
iiclr-17446	112	24	three	three	NUM
iiclr-17446	112	25	-	-	PUNCT
iiclr-17446	112	26	year	year	NOUN
iiclr-17446	112	27	50	50	NUM
iiclr-17446	112	28	%	%	NOUN
iiclr-17446	112	29	tax	tax	NOUN
iiclr-17446	112	30	reduction	reduction	NOUN
iiclr-17446	112	31	.	.	PUNCT
iiclr-17446	113	1	under	under	ADP
iiclr-17446	113	2	the	the	DET
iiclr-17446	113	3	new	new	ADJ
iiclr-17446	113	4	law	law	NOUN
iiclr-17446	113	5	,	,	PUNCT
iiclr-17446	113	6	all	all	DET
iiclr-17446	113	7	"	"	PUNCT
iiclr-17446	113	8	enterprises	enterprise	NOUN
iiclr-17446	113	9	with	with	ADP
iiclr-17446	113	10	foreign	foreign	ADJ
iiclr-17446	113	11	investment	investment	NOUN
iiclr-17446	113	12	"	"	PUNCT
iiclr-17446	113	13	are	be	AUX
iiclr-17446	113	14	eligible	eligible	ADJ
iiclr-17446	113	15	for	for	ADP
iiclr-17446	113	16	the	the	DET
iiclr-17446	113	17	above	above	ADV
iiclr-17446	113	18	-	-	PUNCT
iiclr-17446	113	19	mentioned	mention	VERB
iiclr-17446	113	20	tax	tax	NOUN
iiclr-17446	113	21	exemption	exemption	NOUN
iiclr-17446	113	22	and	and	CCONJ
iiclr-17446	113	23	reduction	reduction	NOUN
iiclr-17446	113	24	.	.	PUNCT
iiclr-17446	114	1	however	however	ADV
iiclr-17446	114	2	,	,	PUNCT
iiclr-17446	114	3	the	the	DET
iiclr-17446	114	4	new	new	ADJ
iiclr-17446	114	5	law	law	NOUN
iiclr-17446	114	6	limits	limit	VERB
iiclr-17446	114	7	eligibility	eligibility	NOUN
iiclr-17446	114	8	to	to	ADP
iiclr-17446	114	9	manufacturing	manufacture	VERB
iiclr-17446	114	10	concerns	concern	NOUN
iiclr-17446	114	11	.	.	PUNCT
iiclr-17446	115	1	see	see	VERB
iiclr-17446	115	2	foreign	foreign	ADJ
iiclr-17446	115	3	investment	investment	NOUN
iiclr-17446	115	4	tax	tax	NOUN
iiclr-17446	115	5	law	law	NOUN
iiclr-17446	115	6	,	,	PUNCT
iiclr-17446	115	7	supra	supra	PROPN
iiclr-17446	115	8	note	note	NOUN
iiclr-17446	115	9	1	1	NUM
iiclr-17446	115	10	,	,	PUNCT
iiclr-17446	115	11	at	at	ADP
iiclr-17446	115	12	art	art	NOUN
iiclr-17446	115	13	.	.	PUNCT
iiclr-17446	116	1	8	8	NUM
iiclr-17446	116	2	.	.	X
iiclr-17446	116	3	23	23	NUM
iiclr-17446	116	4	.	.	PUNCT
iiclr-17446	117	1	prior	prior	ADJ
iiclr-17446	117	2	tax	tax	NOUN
iiclr-17446	117	3	law	law	NOUN
iiclr-17446	117	4	did	do	AUX
iiclr-17446	117	5	not	not	PART
iiclr-17446	117	6	contemplate	contemplate	VERB
iiclr-17446	117	7	taxation	taxation	NOUN
iiclr-17446	117	8	of	of	ADP
iiclr-17446	117	9	the	the	DET
iiclr-17446	117	10	worldwide	worldwide	ADJ
iiclr-17446	117	11	income	income	NOUN
iiclr-17446	117	12	of	of	ADP
iiclr-17446	117	13	wholly	wholly	ADV
iiclr-17446	117	14	-	-	PUNCT
iiclr-17446	117	15	foreign	foreign	ADJ
iiclr-17446	117	16	owned	own	VERB
iiclr-17446	117	17	enterprises	enterprise	NOUN
iiclr-17446	117	18	or	or	CCONJ
iiclr-17446	117	19	contractual	contractual	ADJ
iiclr-17446	117	20	joint	joint	ADJ
iiclr-17446	117	21	ventures	venture	NOUN
iiclr-17446	117	22	which	which	PRON
iiclr-17446	117	23	had	have	VERB
iiclr-17446	117	24	head	head	NOUN
iiclr-17446	117	25	offices	office	NOUN
iiclr-17446	117	26	in	in	ADP
iiclr-17446	117	27	china	china	PROPN
iiclr-17446	117	28	.	.	PUNCT
iiclr-17446	118	1	the	the	DET
iiclr-17446	118	2	new	new	ADJ
iiclr-17446	118	3	law	law	NOUN
iiclr-17446	118	4	streamlines	streamline	VERB
iiclr-17446	118	5	the	the	DET
iiclr-17446	118	6	tax	tax	NOUN
iiclr-17446	118	7	jurisdiction	jurisdiction	NOUN
iiclr-17446	118	8	and	and	CCONJ
iiclr-17446	118	9	puts	put	VERB
iiclr-17446	118	10	chinese	chinese	ADJ
iiclr-17446	118	11	domestic	domestic	ADJ
iiclr-17446	118	12	law	law	NOUN
iiclr-17446	118	13	in	in	ADP
iiclr-17446	118	14	line	line	NOUN
iiclr-17446	118	15	with	with	ADP
iiclr-17446	118	16	the	the	DET
iiclr-17446	118	17	new	new	ADJ
iiclr-17446	118	18	corporate	corporate	ADJ
iiclr-17446	118	19	law	law	NOUN
iiclr-17446	118	20	system	system	NOUN
iiclr-17446	118	21	and	and	CCONJ
iiclr-17446	118	22	the	the	DET
iiclr-17446	118	23	provisions	provision	NOUN
iiclr-17446	118	24	of	of	ADP
iiclr-17446	118	25	tax	tax	NOUN
iiclr-17446	118	26	treaties	treaty	NOUN
iiclr-17446	118	27	that	that	PRON
iiclr-17446	118	28	china	china	PROPN
iiclr-17446	118	29	has	have	VERB
iiclr-17446	118	30	with	with	ADP
iiclr-17446	118	31	foreign	foreign	ADJ
iiclr-17446	118	32	countries	country	NOUN
iiclr-17446	118	33	.	.	PUNCT
iiclr-17446	119	1	see	see	VERB
iiclr-17446	119	2	generally	generally	ADV
iiclr-17446	119	3	foreign	foreign	ADJ
iiclr-17446	119	4	enterprise	enterprise	NOUN
iiclr-17446	119	5	income	income	NOUN
iiclr-17446	119	6	tax	tax	NOUN
iiclr-17446	119	7	law	law	NOUN
iiclr-17446	119	8	,	,	PUNCT
iiclr-17446	119	9	supra	supra	PROPN
iiclr-17446	119	10	note	note	NOUN
iiclr-17446	119	11	4	4	NUM
iiclr-17446	119	12	,	,	PUNCT
iiclr-17446	119	13	at	at	ADP
iiclr-17446	119	14	art	art	NOUN
iiclr-17446	119	15	.	.	PUNCT
iiclr-17446	120	1	1	1	NUM
iiclr-17446	120	2	;	;	PUNCT
iiclr-17446	120	3	foreign	foreign	ADJ
iiclr-17446	120	4	investment	investment	NOUN
iiclr-17446	120	5	tax	tax	NOUN
iiclr-17446	120	6	law	law	NOUN
iiclr-17446	120	7	,	,	PUNCT
iiclr-17446	120	8	supra	supra	PROPN
iiclr-17446	120	9	note	note	NOUN
iiclr-17446	120	10	1	1	NUM
iiclr-17446	120	11	,	,	PUNCT
iiclr-17446	120	12	at	at	ADP
iiclr-17446	120	13	art	art	NOUN
iiclr-17446	120	14	.	.	PUNCT
iiclr-17446	121	1	3	3	X
iiclr-17446	121	2	.	.	X
iiclr-17446	121	3	24	24	NUM
iiclr-17446	121	4	.	.	PUNCT
iiclr-17446	121	5	see	see	VERB
iiclr-17446	121	6	foreign	foreign	ADJ
iiclr-17446	121	7	investment	investment	NOUN
iiclr-17446	121	8	tax	tax	NOUN
iiclr-17446	121	9	law	law	NOUN
iiclr-17446	121	10	,	,	PUNCT
iiclr-17446	121	11	supra	supra	PROPN
iiclr-17446	121	12	note	note	NOUN
iiclr-17446	121	13	1	1	NUM
iiclr-17446	121	14	,	,	PUNCT
iiclr-17446	121	15	at	at	ADP
iiclr-17446	121	16	art	art	NOUN
iiclr-17446	121	17	.	.	PUNCT
iiclr-17446	122	1	19	19	NUM
iiclr-17446	122	2	.	.	NUM
iiclr-17446	122	3	25	25	NUM
iiclr-17446	122	4	.	.	PUNCT
iiclr-17446	123	1	i	i	PRON
iiclr-17446	123	2	d.	d.	PROPN
iiclr-17446	123	3	at	at	ADP
iiclr-17446	123	4	art	art	NOUN
iiclr-17446	123	5	.	.	PUNCT
iiclr-17446	124	1	13	13	NUM
iiclr-17446	124	2	.	.	X
iiclr-17446	125	1	26	26	NUM
iiclr-17446	125	2	.	.	PUNCT
iiclr-17446	126	1	i	i	PRON
iiclr-17446	126	2	d.	d.	PROPN
iiclr-17446	126	3	at	at	ADP
iiclr-17446	126	4	art	art	NOUN
iiclr-17446	126	5	.	.	PUNCT
iiclr-17446	127	1	25	25	NUM
iiclr-17446	127	2	.	.	PUNCT
iiclr-17446	128	1	[	[	X
iiclr-17446	128	2	vol	vol	NOUN
iiclr-17446	128	3	.	.	PUNCT
iiclr-17446	129	1	2:415	2:415	NUM
iiclr-17446	129	2	chinese	chinese	ADJ
iiclr-17446	129	3	tax	tax	NOUN
iiclr-17446	129	4	they	they	PRON
iiclr-17446	129	5	were	be	AUX
iiclr-17446	129	6	taxed	tax	VERB
iiclr-17446	129	7	on	on	ADP
iiclr-17446	129	8	worldwide	worldwide	ADJ
iiclr-17446	129	9	income	income	NOUN
iiclr-17446	129	10	.	.	PUNCT
iiclr-17446	130	1	however	however	ADV
iiclr-17446	130	2	,	,	PUNCT
iiclr-17446	130	3	after	after	ADP
iiclr-17446	130	4	the	the	DET
iiclr-17446	130	5	promulgation	promulgation	NOUN
iiclr-17446	130	6	of	of	ADP
iiclr-17446	130	7	the	the	DET
iiclr-17446	130	8	wholly	wholly	ADV
iiclr-17446	130	9	-	-	PUNCT
iiclr-17446	130	10	foreign	foreign	ADJ
iiclr-17446	130	11	owned	own	VERB
iiclr-17446	130	12	enterprise	enterprise	NOUN
iiclr-17446	130	13	law27	law27	ADJ
iiclr-17446	130	14	and	and	CCONJ
iiclr-17446	130	15	the	the	DET
iiclr-17446	130	16	chinese	chinese	ADJ
iiclr-17446	130	17	-	-	PUNCT
iiclr-17446	130	18	foreign	foreign	ADJ
iiclr-17446	130	19	contractual	contractual	ADJ
iiclr-17446	130	20	joint	joint	ADJ
iiclr-17446	130	21	venture	venture	NOUN
iiclr-17446	130	22	law	law	NOUN
iiclr-17446	130	23	,	,	PUNCT
iiclr-17446	130	24	the	the	DET
iiclr-17446	130	25	prior	prior	ADJ
iiclr-17446	130	26	tax	tax	NOUN
iiclr-17446	130	27	law	law	NOUN
iiclr-17446	130	28	could	could	AUX
iiclr-17446	130	29	no	no	ADV
iiclr-17446	130	30	longer	long	ADV
iiclr-17446	130	31	cope	cope	VERB
iiclr-17446	130	32	with	with	ADP
iiclr-17446	130	33	the	the	DET
iiclr-17446	130	34	new	new	ADJ
iiclr-17446	130	35	corporation	corporation	NOUN
iiclr-17446	130	36	law	law	NOUN
iiclr-17446	130	37	system	system	NOUN
iiclr-17446	130	38	.	.	PUNCT
iiclr-17446	131	1	under	under	ADP
iiclr-17446	131	2	the	the	DET
iiclr-17446	131	3	wholly	wholly	ADV
iiclr-17446	131	4	-	-	PUNCT
iiclr-17446	131	5	foreign	foreign	ADJ
iiclr-17446	131	6	owned	own	VERB
iiclr-17446	131	7	enterprise	enterprise	NOUN
iiclr-17446	131	8	law	law	NOUN
iiclr-17446	131	9	and	and	CCONJ
iiclr-17446	131	10	the	the	DET
iiclr-17446	131	11	contractual	contractual	ADJ
iiclr-17446	131	12	joint	joint	ADJ
iiclr-17446	131	13	venture	venture	NOUN
iiclr-17446	131	14	law	law	NOUN
iiclr-17446	131	15	,	,	PUNCT
iiclr-17446	131	16	"	"	PUNCT
iiclr-17446	131	17	wholly	wholly	ADV
iiclr-17446	131	18	-	-	PUNCT
iiclr-17446	131	19	foreign	foreign	ADJ
iiclr-17446	131	20	owned	own	VERB
iiclr-17446	131	21	enterprises	enterprise	NOUN
iiclr-17446	131	22	"	"	PUNCT
iiclr-17446	131	23	(	(	PUNCT
iiclr-17446	131	24	foreign	foreign	ADJ
iiclr-17446	131	25	enterprises	enterprise	NOUN
iiclr-17446	131	26	)	)	PUNCT
iiclr-17446	131	27	and	and	CCONJ
iiclr-17446	131	28	contractual	contractual	ADJ
iiclr-17446	131	29	joint	joint	ADJ
iiclr-17446	131	30	ventures	venture	NOUN
iiclr-17446	131	31	,	,	PUNCT
iiclr-17446	131	32	which	which	PRON
iiclr-17446	131	33	are	be	AUX
iiclr-17446	131	34	incorporated	incorporate	VERB
iiclr-17446	131	35	in	in	ADP
iiclr-17446	131	36	china	china	PROPN
iiclr-17446	131	37	,	,	PUNCT
iiclr-17446	131	38	are	be	AUX
iiclr-17446	131	39	considered	consider	VERB
iiclr-17446	131	40	chinese	chinese	ADJ
iiclr-17446	131	41	legal	legal	ADJ
iiclr-17446	131	42	entities	entity	NOUN
iiclr-17446	131	43	having	have	VERB
iiclr-17446	131	44	their	their	PRON
iiclr-17446	131	45	head	head	NOUN
iiclr-17446	131	46	office	office	NOUN
iiclr-17446	131	47	in	in	ADP
iiclr-17446	131	48	china	china	PROPN
iiclr-17446	131	49	.	.	PUNCT
iiclr-17446	132	1	thus	thus	ADV
iiclr-17446	132	2	,	,	PUNCT
iiclr-17446	132	3	they	they	PRON
iiclr-17446	132	4	should	should	AUX
iiclr-17446	132	5	be	be	AUX
iiclr-17446	132	6	treated	treat	VERB
iiclr-17446	132	7	as	as	ADP
iiclr-17446	132	8	resident	resident	ADJ
iiclr-17446	132	9	companies	company	NOUN
iiclr-17446	132	10	and	and	CCONJ
iiclr-17446	132	11	taxed	tax	VERB
iiclr-17446	132	12	on	on	ADP
iiclr-17446	132	13	worldwide	worldwide	ADJ
iiclr-17446	132	14	income	income	NOUN
iiclr-17446	132	15	.	.	PUNCT
iiclr-17446	133	1	accordingly	accordingly	ADV
iiclr-17446	133	2	,	,	PUNCT
iiclr-17446	133	3	the	the	DET
iiclr-17446	133	4	new	new	ADJ
iiclr-17446	133	5	tax	tax	NOUN
iiclr-17446	133	6	law	law	NOUN
iiclr-17446	133	7	provides	provide	VERB
iiclr-17446	133	8	that	that	SCONJ
iiclr-17446	133	9	foreign	foreign	ADJ
iiclr-17446	133	10	enterprises	enterprise	NOUN
iiclr-17446	133	11	and	and	CCONJ
iiclr-17446	133	12	contractual	contractual	ADJ
iiclr-17446	133	13	joint	joint	ADJ
iiclr-17446	133	14	ventures	venture	NOUN
iiclr-17446	133	15	shall	shall	AUX
iiclr-17446	133	16	be	be	AUX
iiclr-17446	133	17	taxed	tax	VERB
iiclr-17446	133	18	on	on	ADP
iiclr-17446	133	19	worldwide	worldwide	ADJ
iiclr-17446	133	20	income	income	NOUN
iiclr-17446	133	21	.	.	PUNCT
iiclr-17446	134	1	the	the	DET
iiclr-17446	134	2	other	other	ADJ
iiclr-17446	134	3	major	major	ADJ
iiclr-17446	134	4	moving	move	VERB
iiclr-17446	134	5	force	force	NOUN
iiclr-17446	134	6	behind	behind	ADP
iiclr-17446	134	7	the	the	DET
iiclr-17446	134	8	new	new	ADJ
iiclr-17446	134	9	tax	tax	NOUN
iiclr-17446	134	10	legislation	legislation	NOUN
iiclr-17446	134	11	was	be	AUX
iiclr-17446	134	12	the	the	DET
iiclr-17446	134	13	elimination	elimination	NOUN
iiclr-17446	134	14	of	of	ADP
iiclr-17446	134	15	the	the	DET
iiclr-17446	134	16	disparate	disparate	ADJ
iiclr-17446	134	17	tax	tax	NOUN
iiclr-17446	134	18	treatment	treatment	NOUN
iiclr-17446	134	19	of	of	ADP
iiclr-17446	134	20	different	different	ADJ
iiclr-17446	134	21	forms	form	NOUN
iiclr-17446	134	22	of	of	ADP
iiclr-17446	134	23	foreign	foreign	ADJ
iiclr-17446	134	24	investment	investment	NOUN
iiclr-17446	134	25	.	.	PUNCT
iiclr-17446	135	1	this	this	DET
iiclr-17446	135	2	disparity	disparity	NOUN
iiclr-17446	135	3	was	be	AUX
iiclr-17446	135	4	created	create	VERB
iiclr-17446	135	5	by	by	ADP
iiclr-17446	135	6	the	the	DET
iiclr-17446	135	7	distinct	distinct	ADJ
iiclr-17446	135	8	rate	rate	NOUN
iiclr-17446	135	9	structure	structure	NOUN
iiclr-17446	135	10	and	and	CCONJ
iiclr-17446	135	11	tax	tax	NOUN
iiclr-17446	135	12	incentive	incentive	NOUN
iiclr-17446	135	13	schemes	scheme	NOUN
iiclr-17446	135	14	contained	contain	VERB
iiclr-17446	135	15	in	in	ADP
iiclr-17446	135	16	prior	prior	ADJ
iiclr-17446	135	17	tax	tax	NOUN
iiclr-17446	135	18	laws	law	NOUN
iiclr-17446	135	19	.	.	PUNCT
iiclr-17446	136	1	under	under	ADP
iiclr-17446	136	2	prior	prior	ADJ
iiclr-17446	136	3	law	law	NOUN
iiclr-17446	136	4	,	,	PUNCT
iiclr-17446	136	5	equity	equity	NOUN
iiclr-17446	136	6	joint	joint	ADJ
iiclr-17446	136	7	ventures	venture	NOUN
iiclr-17446	136	8	were	be	AUX
iiclr-17446	136	9	subject	subject	ADJ
iiclr-17446	136	10	to	to	ADP
iiclr-17446	136	11	income	income	NOUN
iiclr-17446	136	12	tax	tax	NOUN
iiclr-17446	136	13	at	at	ADP
iiclr-17446	136	14	a	a	DET
iiclr-17446	136	15	maximum	maximum	ADJ
iiclr-17446	136	16	rate	rate	NOUN
iiclr-17446	136	17	of	of	ADP
iiclr-17446	136	18	33	33	NUM
iiclr-17446	136	19	%	%	NOUN
iiclr-17446	136	20	,	,	PUNCT
iiclr-17446	136	21	while	while	SCONJ
iiclr-17446	136	22	foreign	foreign	ADJ
iiclr-17446	136	23	enterprises	enterprise	NOUN
iiclr-17446	136	24	and	and	CCONJ
iiclr-17446	136	25	contractual	contractual	ADJ
iiclr-17446	136	26	joint	joint	ADJ
iiclr-17446	136	27	ventures	venture	NOUN
iiclr-17446	136	28	were	be	AUX
iiclr-17446	136	29	subject	subject	ADJ
iiclr-17446	136	30	to	to	ADP
iiclr-17446	136	31	income	income	NOUN
iiclr-17446	136	32	tax	tax	NOUN
iiclr-17446	136	33	at	at	ADP
iiclr-17446	136	34	progressive	progressive	ADJ
iiclr-17446	136	35	rates	rate	NOUN
iiclr-17446	136	36	of	of	ADP
iiclr-17446	136	37	up	up	ADP
iiclr-17446	136	38	to	to	PART
iiclr-17446	136	39	50	50	NUM
iiclr-17446	136	40	%	%	NOUN
iiclr-17446	136	41	.	.	PUNCT
iiclr-17446	137	1	moreover	moreover	ADV
iiclr-17446	137	2	,	,	PUNCT
iiclr-17446	137	3	equity	equity	NOUN
iiclr-17446	137	4	joint	joint	ADJ
iiclr-17446	137	5	ventures	venture	NOUN
iiclr-17446	137	6	enjoyed	enjoy	VERB
iiclr-17446	137	7	greater	great	ADJ
iiclr-17446	137	8	tax	tax	NOUN
iiclr-17446	137	9	benefits	benefit	NOUN
iiclr-17446	137	10	than	than	ADP
iiclr-17446	137	11	the	the	DET
iiclr-17446	137	12	other	other	ADJ
iiclr-17446	137	13	business	business	NOUN
iiclr-17446	137	14	forms	form	NOUN
iiclr-17446	137	15	regardless	regardless	ADV
iiclr-17446	137	16	of	of	ADP
iiclr-17446	137	17	the	the	DET
iiclr-17446	137	18	nature	nature	NOUN
iiclr-17446	137	19	of	of	ADP
iiclr-17446	137	20	business	business	NOUN
iiclr-17446	137	21	conducted	conduct	VERB
iiclr-17446	137	22	in	in	ADP
iiclr-17446	137	23	china	china	PROPN
iiclr-17446	137	24	.	.	PUNCT
iiclr-17446	138	1	these	these	DET
iiclr-17446	138	2	disparities	disparity	NOUN
iiclr-17446	138	3	in	in	ADP
iiclr-17446	138	4	effect	effect	NOUN
iiclr-17446	138	5	created	create	VERB
iiclr-17446	138	6	artificial	artificial	ADJ
iiclr-17446	138	7	constraints	constraint	NOUN
iiclr-17446	138	8	on	on	ADP
iiclr-17446	138	9	an	an	DET
iiclr-17446	138	10	investor	investor	NOUN
iiclr-17446	138	11	's	's	PART
iiclr-17446	138	12	choice	choice	NOUN
iiclr-17446	138	13	of	of	ADP
iiclr-17446	138	14	business	business	NOUN
iiclr-17446	138	15	form	form	NOUN
iiclr-17446	138	16	in	in	ADP
iiclr-17446	138	17	china	china	PROPN
iiclr-17446	138	18	,	,	PUNCT
iiclr-17446	138	19	constraints	constraint	NOUN
iiclr-17446	138	20	which	which	PRON
iiclr-17446	138	21	were	be	AUX
iiclr-17446	138	22	not	not	PART
iiclr-17446	138	23	particularly	particularly	ADV
iiclr-17446	138	24	beneficial	beneficial	ADJ
iiclr-17446	138	25	to	to	ADP
iiclr-17446	138	26	the	the	DET
iiclr-17446	138	27	investor	investor	NOUN
iiclr-17446	138	28	or	or	CCONJ
iiclr-17446	138	29	the	the	DET
iiclr-17446	138	30	chinese	chinese	ADJ
iiclr-17446	138	31	government	government	NOUN
iiclr-17446	138	32	.	.	PUNCT
iiclr-17446	139	1	it	it	PRON
iiclr-17446	139	2	is	be	AUX
iiclr-17446	139	3	reasonable	reasonable	ADJ
iiclr-17446	139	4	to	to	PART
iiclr-17446	139	5	assume	assume	VERB
iiclr-17446	139	6	that	that	SCONJ
iiclr-17446	139	7	the	the	DET
iiclr-17446	139	8	chinese	chinese	ADJ
iiclr-17446	139	9	government	government	NOUN
iiclr-17446	139	10	believed	believe	VERB
iiclr-17446	139	11	its	its	PRON
iiclr-17446	139	12	tax	tax	NOUN
iiclr-17446	139	13	rates	rate	NOUN
iiclr-17446	139	14	,	,	PUNCT
iiclr-17446	139	15	when	when	SCONJ
iiclr-17446	139	16	compared	compare	VERB
iiclr-17446	139	17	to	to	ADP
iiclr-17446	139	18	those	those	PRON
iiclr-17446	139	19	of	of	ADP
iiclr-17446	139	20	its	its	PRON
iiclr-17446	139	21	asian	asian	ADJ
iiclr-17446	139	22	rim	rim	NOUN
iiclr-17446	139	23	neighbors	neighbor	NOUN
iiclr-17446	139	24	,	,	PUNCT
iiclr-17446	139	25	were	be	AUX
iiclr-17446	139	26	too	too	ADV
iiclr-17446	139	27	high	high	ADJ
iiclr-17446	139	28	to	to	PART
iiclr-17446	139	29	compete	compete	VERB
iiclr-17446	139	30	effectively	effectively	ADV
iiclr-17446	139	31	for	for	ADP
iiclr-17446	139	32	foreign	foreign	ADJ
iiclr-17446	139	33	investment	investment	NOUN
iiclr-17446	139	34	.	.	PUNCT
iiclr-17446	140	1	chinese	chinese	ADJ
iiclr-17446	140	2	officials	official	NOUN
iiclr-17446	140	3	also	also	ADV
iiclr-17446	140	4	came	come	VERB
iiclr-17446	140	5	to	to	ADP
iiclr-17446	140	6	the	the	DET
iiclr-17446	140	7	realization	realization	NOUN
iiclr-17446	140	8	that	that	SCONJ
iiclr-17446	140	9	tax	tax	NOUN
iiclr-17446	140	10	incentive	incentive	NOUN
iiclr-17446	140	11	systems	system	NOUN
iiclr-17446	140	12	must	must	AUX
iiclr-17446	140	13	be	be	AUX
iiclr-17446	140	14	both	both	PRON
iiclr-17446	140	15	industry	industry	NOUN
iiclr-17446	140	16	-	-	PUNCT
iiclr-17446	140	17	oriented	orient	VERB
iiclr-17446	140	18	and	and	CCONJ
iiclr-17446	140	19	region	region	NOUN
iiclr-17446	140	20	-	-	PUNCT
iiclr-17446	140	21	oriented	orient	VERB
iiclr-17446	140	22	.	.	PUNCT
iiclr-17446	141	1	this	this	DET
iiclr-17446	141	2	overhaul	overhaul	NOUN
iiclr-17446	141	3	of	of	ADP
iiclr-17446	141	4	how	how	SCONJ
iiclr-17446	141	5	china	china	PROPN
iiclr-17446	141	6	will	will	AUX
iiclr-17446	141	7	tax	tax	VERB
iiclr-17446	141	8	foreign	foreign	ADJ
iiclr-17446	141	9	investment	investment	NOUN
iiclr-17446	141	10	is	be	AUX
iiclr-17446	141	11	seen	see	VERB
iiclr-17446	141	12	in	in	ADP
iiclr-17446	141	13	china	china	PROPN
iiclr-17446	141	14	as	as	ADP
iiclr-17446	141	15	a	a	DET
iiclr-17446	141	16	key	key	ADJ
iiclr-17446	141	17	component	component	NOUN
iiclr-17446	141	18	of	of	ADP
iiclr-17446	141	19	china	china	PROPN
iiclr-17446	141	20	's	's	PART
iiclr-17446	141	21	emerging	emerge	VERB
iiclr-17446	141	22	foreign	foreign	ADJ
iiclr-17446	141	23	investment	investment	NOUN
iiclr-17446	141	24	policy	policy	NOUN
iiclr-17446	141	25	.	.	PUNCT
iiclr-17446	142	1	v.	v.	ADP
iiclr-17446	142	2	practical	practical	ADJ
iiclr-17446	142	3	implications	implication	NOUN
iiclr-17446	142	4	the	the	DET
iiclr-17446	142	5	recent	recent	ADJ
iiclr-17446	142	6	chinese	chinese	ADJ
iiclr-17446	142	7	tax	tax	NOUN
iiclr-17446	142	8	legislation	legislation	NOUN
iiclr-17446	142	9	has	have	VERB
iiclr-17446	142	10	a	a	DET
iiclr-17446	142	11	significant	significant	ADJ
iiclr-17446	142	12	impact	impact	NOUN
iiclr-17446	142	13	on	on	ADP
iiclr-17446	142	14	contemplated	contemplate	VERB
iiclr-17446	142	15	foreign	foreign	ADJ
iiclr-17446	142	16	investment	investment	NOUN
iiclr-17446	142	17	in	in	ADP
iiclr-17446	142	18	china	china	PROPN
iiclr-17446	142	19	.	.	PUNCT
iiclr-17446	143	1	with	with	ADP
iiclr-17446	143	2	its	its	PRON
iiclr-17446	143	3	single	single	ADJ
iiclr-17446	143	4	tax	tax	NOUN
iiclr-17446	143	5	rate	rate	NOUN
iiclr-17446	143	6	and	and	CCONJ
iiclr-17446	143	7	streamlined	streamlined	ADJ
iiclr-17446	143	8	tax	tax	NOUN
iiclr-17446	143	9	incentive	incentive	NOUN
iiclr-17446	143	10	schemes	scheme	NOUN
iiclr-17446	143	11	,	,	PUNCT
iiclr-17446	143	12	it	it	PRON
iiclr-17446	143	13	allows	allow	VERB
iiclr-17446	143	14	foreign	foreign	ADJ
iiclr-17446	143	15	investors	investor	NOUN
iiclr-17446	143	16	greater	great	ADJ
iiclr-17446	143	17	flexibility	flexibility	NOUN
iiclr-17446	143	18	in	in	ADP
iiclr-17446	143	19	choosing	choose	VERB
iiclr-17446	143	20	their	their	PRON
iiclr-17446	143	21	form	form	NOUN
iiclr-17446	143	22	of	of	ADP
iiclr-17446	143	23	business	business	NOUN
iiclr-17446	143	24	.	.	PUNCT
iiclr-17446	144	1	investors	investor	NOUN
iiclr-17446	144	2	no	no	ADV
iiclr-17446	144	3	longer	long	ADV
iiclr-17446	144	4	need	need	VERB
iiclr-17446	144	5	27	27	NUM
iiclr-17446	144	6	.	.	PUNCT
iiclr-17446	145	1	the	the	DET
iiclr-17446	145	2	law	law	NOUN
iiclr-17446	145	3	of	of	ADP
iiclr-17446	145	4	the	the	DET
iiclr-17446	145	5	peoples	people	NOUN
iiclr-17446	145	6	republic	republic	NOUN
iiclr-17446	145	7	of	of	ADP
iiclr-17446	145	8	china	china	PROPN
iiclr-17446	145	9	on	on	ADP
iiclr-17446	145	10	enterprises	enterprise	NOUN
iiclr-17446	145	11	operating	operate	VERB
iiclr-17446	145	12	exclusively	exclusively	ADV
iiclr-17446	145	13	with	with	ADP
iiclr-17446	145	14	foreign	foreign	ADJ
iiclr-17446	145	15	capital	capital	NOUN
iiclr-17446	145	16	(	(	PUNCT
iiclr-17446	145	17	1986	1986	NUM
iiclr-17446	145	18	)	)	PUNCT
iiclr-17446	145	19	,	,	PUNCT
iiclr-17446	145	20	reprinted	reprint	VERB
iiclr-17446	145	21	in	in	ADP
iiclr-17446	145	22	price	price	NOUN
iiclr-17446	145	23	waterhouse	waterhouse	NOUN
iiclr-17446	145	24	,	,	PUNCT
iiclr-17446	145	25	supra	supra	PROPN
iiclr-17446	145	26	note	note	NOUN
iiclr-17446	145	27	3	3	NUM
iiclr-17446	145	28	,	,	PUNCT
iiclr-17446	145	29	at	at	ADP
iiclr-17446	145	30	203	203	NUM
iiclr-17446	145	31	-	-	SYM
iiclr-17446	145	32	06	06	NUM
iiclr-17446	145	33	.	.	PUNCT
iiclr-17446	146	1	19921	19921	NUM
iiclr-17446	146	2	ind	ind	NOUN
iiclr-17446	146	3	.	.	PUNCT
iiclr-17446	147	1	int'l	int'l	PROPN
iiclr-17446	147	2	&	&	CCONJ
iiclr-17446	147	3	comp	comp	PROPN
iiclr-17446	147	4	.	.	PUNCT
iiclr-17446	148	1	l.	l.	PROPN
iiclr-17446	148	2	rev	rev	PROPN
iiclr-17446	148	3	.	.	PROPN
iiclr-17446	149	1	to	to	PART
iiclr-17446	149	2	take	take	VERB
iiclr-17446	149	3	into	into	ADP
iiclr-17446	149	4	account	account	NOUN
iiclr-17446	149	5	different	different	ADJ
iiclr-17446	149	6	tax	tax	NOUN
iiclr-17446	149	7	rates	rate	NOUN
iiclr-17446	149	8	applicable	applicable	ADJ
iiclr-17446	149	9	to	to	ADP
iiclr-17446	149	10	different	different	ADJ
iiclr-17446	149	11	business	business	NOUN
iiclr-17446	149	12	entities	entity	NOUN
iiclr-17446	149	13	,	,	PUNCT
iiclr-17446	149	14	unless	unless	SCONJ
iiclr-17446	149	15	they	they	PRON
iiclr-17446	149	16	expect	expect	VERB
iiclr-17446	149	17	to	to	PART
iiclr-17446	149	18	derive	derive	VERB
iiclr-17446	149	19	an	an	DET
iiclr-17446	149	20	annual	annual	ADJ
iiclr-17446	149	21	taxable	taxable	ADJ
iiclr-17446	149	22	income	income	NOUN
iiclr-17446	149	23	of	of	ADP
iiclr-17446	149	24	250,000	250,000	NUM
iiclr-17446	149	25	rmb	rmb	NOUN
iiclr-17446	149	26	or	or	CCONJ
iiclr-17446	149	27	less	less	ADJ
iiclr-17446	149	28	.	.	PUNCT
iiclr-17446	150	1	28	28	NUM
iiclr-17446	151	1	the	the	DET
iiclr-17446	151	2	focus	focus	NOUN
iiclr-17446	151	3	is	be	AUX
iiclr-17446	151	4	now	now	ADV
iiclr-17446	151	5	where	where	SCONJ
iiclr-17446	151	6	to	to	PART
iiclr-17446	151	7	invest	invest	VERB
iiclr-17446	151	8	and	and	CCONJ
iiclr-17446	151	9	in	in	ADP
iiclr-17446	151	10	what	what	DET
iiclr-17446	151	11	projects	project	NOUN
iiclr-17446	151	12	to	to	PART
iiclr-17446	151	13	invest	invest	VERB
iiclr-17446	151	14	in	in	ADP
iiclr-17446	151	15	order	order	NOUN
iiclr-17446	151	16	to	to	PART
iiclr-17446	151	17	get	get	VERB
iiclr-17446	151	18	the	the	DET
iiclr-17446	151	19	best	good	ADJ
iiclr-17446	151	20	tax	tax	NOUN
iiclr-17446	151	21	incentives	incentive	NOUN
iiclr-17446	151	22	.	.	PUNCT
iiclr-17446	152	1	one	one	NUM
iiclr-17446	152	2	example	example	NOUN
iiclr-17446	152	3	will	will	AUX
iiclr-17446	152	4	illustrate	illustrate	VERB
iiclr-17446	152	5	how	how	SCONJ
iiclr-17446	152	6	china	china	PROPN
iiclr-17446	152	7	's	's	PART
iiclr-17446	152	8	new	new	ADJ
iiclr-17446	152	9	tax	tax	NOUN
iiclr-17446	152	10	law	law	NOUN
iiclr-17446	152	11	might	might	AUX
iiclr-17446	152	12	influence	influence	VERB
iiclr-17446	152	13	a	a	DET
iiclr-17446	152	14	typical	typical	ADJ
iiclr-17446	152	15	investor	investor	NOUN
iiclr-17446	152	16	's	's	PART
iiclr-17446	152	17	decisions	decision	NOUN
iiclr-17446	152	18	.	.	PUNCT
iiclr-17446	153	1	company	company	NOUN
iiclr-17446	153	2	a	a	PROPN
iiclr-17446	153	3	,	,	PUNCT
iiclr-17446	153	4	a	a	DET
iiclr-17446	153	5	u.s	u.s	PROPN
iiclr-17446	153	6	.	.	PROPN
iiclr-17446	153	7	meter	meter	NOUN
iiclr-17446	153	8	equipment	equipment	NOUN
iiclr-17446	153	9	manufacturer	manufacturer	NOUN
iiclr-17446	153	10	,	,	PUNCT
iiclr-17446	153	11	desires	desire	NOUN
iiclr-17446	153	12	to	to	PART
iiclr-17446	153	13	set	set	VERB
iiclr-17446	153	14	up	up	ADP
iiclr-17446	153	15	a	a	DET
iiclr-17446	153	16	plant	plant	NOUN
iiclr-17446	153	17	in	in	ADP
iiclr-17446	153	18	china	china	PROPN
iiclr-17446	153	19	to	to	PART
iiclr-17446	153	20	manufacture	manufacture	VERB
iiclr-17446	153	21	meter	meter	NOUN
iiclr-17446	153	22	equipment	equipment	NOUN
iiclr-17446	153	23	and	and	CCONJ
iiclr-17446	153	24	export	export	NOUN
iiclr-17446	153	25	more	more	ADJ
iiclr-17446	153	26	than	than	ADP
iiclr-17446	153	27	70	70	NUM
iiclr-17446	153	28	%	%	NOUN
iiclr-17446	153	29	of	of	ADP
iiclr-17446	153	30	its	its	PRON
iiclr-17446	153	31	products	product	NOUN
iiclr-17446	153	32	to	to	ADP
iiclr-17446	153	33	asian	asian	ADJ
iiclr-17446	153	34	rim	rim	NOUN
iiclr-17446	153	35	countries	country	NOUN
iiclr-17446	153	36	and	and	CCONJ
iiclr-17446	153	37	back	back	ADV
iiclr-17446	153	38	to	to	ADP
iiclr-17446	153	39	the	the	DET
iiclr-17446	153	40	united	united	PROPN
iiclr-17446	153	41	states	states	PROPN
iiclr-17446	153	42	.	.	PUNCT
iiclr-17446	154	1	company	company	NOUN
iiclr-17446	154	2	a	a	PRON
iiclr-17446	154	3	agrees	agree	VERB
iiclr-17446	154	4	to	to	PART
iiclr-17446	154	5	maintain	maintain	VERB
iiclr-17446	154	6	its	its	PRON
iiclr-17446	154	7	investment	investment	NOUN
iiclr-17446	154	8	in	in	ADP
iiclr-17446	154	9	china	china	PROPN
iiclr-17446	154	10	for	for	ADP
iiclr-17446	154	11	ten	ten	NUM
iiclr-17446	154	12	years	year	NOUN
iiclr-17446	154	13	.	.	PUNCT
iiclr-17446	155	1	all	all	DET
iiclr-17446	155	2	other	other	ADJ
iiclr-17446	155	3	things	thing	NOUN
iiclr-17446	155	4	being	be	AUX
iiclr-17446	155	5	equal	equal	ADJ
iiclr-17446	155	6	,	,	PUNCT
iiclr-17446	155	7	company	company	NOUN
iiclr-17446	155	8	a	a	PRON
iiclr-17446	155	9	should	should	AUX
iiclr-17446	155	10	choose	choose	VERB
iiclr-17446	155	11	to	to	PART
iiclr-17446	155	12	incorporate	incorporate	VERB
iiclr-17446	155	13	a	a	DET
iiclr-17446	155	14	subsidiary	subsidiary	NOUN
iiclr-17446	155	15	in	in	ADP
iiclr-17446	155	16	china	china	PROPN
iiclr-17446	155	17	and	and	CCONJ
iiclr-17446	155	18	locate	locate	VERB
iiclr-17446	155	19	its	its	PRON
iiclr-17446	155	20	subsidiary	subsidiary	NOUN
iiclr-17446	155	21	in	in	ADP
iiclr-17446	155	22	one	one	NUM
iiclr-17446	155	23	of	of	ADP
iiclr-17446	155	24	the	the	DET
iiclr-17446	155	25	special	special	ADJ
iiclr-17446	155	26	economic	economic	ADJ
iiclr-17446	155	27	zones	zone	NOUN
iiclr-17446	155	28	.	.	PUNCT
iiclr-17446	156	1	in	in	ADP
iiclr-17446	156	2	doing	do	VERB
iiclr-17446	156	3	so	so	ADV
iiclr-17446	156	4	,	,	PUNCT
iiclr-17446	156	5	company	company	NOUN
iiclr-17446	156	6	a	a	DET
iiclr-17446	156	7	maximizes	maximize	NOUN
iiclr-17446	156	8	its	its	PRON
iiclr-17446	156	9	tax	tax	NOUN
iiclr-17446	156	10	benefits	benefit	NOUN
iiclr-17446	156	11	.	.	PUNCT
iiclr-17446	157	1	by	by	ADP
iiclr-17446	157	2	being	be	AUX
iiclr-17446	157	3	in	in	ADP
iiclr-17446	157	4	a	a	DET
iiclr-17446	157	5	special	special	ADJ
iiclr-17446	157	6	economic	economic	ADJ
iiclr-17446	157	7	zone	zone	NOUN
iiclr-17446	157	8	,	,	PUNCT
iiclr-17446	157	9	company	company	NOUN
iiclr-17446	157	10	a	a	PRON
iiclr-17446	157	11	's	's	PART
iiclr-17446	157	12	subsidiary	subsidiary	NOUN
iiclr-17446	157	13	will	will	AUX
iiclr-17446	157	14	be	be	AUX
iiclr-17446	157	15	subject	subject	ADJ
iiclr-17446	157	16	to	to	ADP
iiclr-17446	157	17	only	only	ADV
iiclr-17446	157	18	15	15	NUM
iiclr-17446	157	19	%	%	NOUN
iiclr-17446	157	20	national	national	ADJ
iiclr-17446	157	21	income	income	NOUN
iiclr-17446	157	22	tax2	tax2	NOUN
iiclr-17446	157	23	9	9	NUM
iiclr-17446	157	24	and	and	CCONJ
iiclr-17446	157	25	3	3	NUM
iiclr-17446	157	26	%	%	NOUN
iiclr-17446	157	27	local	local	ADJ
iiclr-17446	157	28	surtax	surtax	NOUN
iiclr-17446	157	29	.	.	PUNCT
iiclr-17446	158	1	if	if	SCONJ
iiclr-17446	158	2	it	it	PRON
iiclr-17446	158	3	exports	export	VERB
iiclr-17446	158	4	more	more	ADJ
iiclr-17446	158	5	than	than	ADP
iiclr-17446	158	6	70	70	NUM
iiclr-17446	158	7	%	%	NOUN
iiclr-17446	158	8	in	in	ADP
iiclr-17446	158	9	a	a	DET
iiclr-17446	158	10	tax	tax	NOUN
iiclr-17446	158	11	year	year	NOUN
iiclr-17446	158	12	,	,	PUNCT
iiclr-17446	158	13	the	the	DET
iiclr-17446	158	14	subsidiary	subsidiary	NOUN
iiclr-17446	158	15	is	be	AUX
iiclr-17446	158	16	subject	subject	ADJ
iiclr-17446	158	17	to	to	ADP
iiclr-17446	158	18	only	only	ADV
iiclr-17446	158	19	10	10	NUM
iiclr-17446	158	20	%	%	NOUN
iiclr-17446	158	21	national	national	ADJ
iiclr-17446	158	22	income	income	NOUN
iiclr-17446	158	23	tax.30	tax.30	VERB
iiclr-17446	158	24	furthermore	furthermore	ADV
iiclr-17446	158	25	,	,	PUNCT
iiclr-17446	158	26	assuming	assume	VERB
iiclr-17446	158	27	the	the	DET
iiclr-17446	158	28	local	local	ADJ
iiclr-17446	158	29	government	government	NOUN
iiclr-17446	158	30	agrees	agree	VERB
iiclr-17446	158	31	to	to	PART
iiclr-17446	158	32	waive	waive	VERB
iiclr-17446	158	33	the	the	DET
iiclr-17446	158	34	local	local	ADJ
iiclr-17446	158	35	surtax	surtax	NOUN
iiclr-17446	158	36	,	,	PUNCT
iiclr-17446	158	37	the	the	DET
iiclr-17446	158	38	subsidiary	subsidiary	NOUN
iiclr-17446	158	39	will	will	AUX
iiclr-17446	158	40	be	be	AUX
iiclr-17446	158	41	entirely	entirely	ADV
iiclr-17446	158	42	exempt	exempt	ADJ
iiclr-17446	158	43	from	from	ADP
iiclr-17446	158	44	income	income	NOUN
iiclr-17446	158	45	tax	tax	NOUN
iiclr-17446	158	46	in	in	ADP
iiclr-17446	158	47	its	its	PRON
iiclr-17446	158	48	first	first	ADJ
iiclr-17446	158	49	two	two	NUM
iiclr-17446	158	50	profit	profit	NOUN
iiclr-17446	158	51	-	-	PUNCT
iiclr-17446	158	52	making	making	NOUN
iiclr-17446	158	53	years	year	NOUN
iiclr-17446	158	54	by	by	ADP
iiclr-17446	158	55	virtue	virtue	NOUN
iiclr-17446	158	56	of	of	ADP
iiclr-17446	158	57	agreeing	agree	VERB
iiclr-17446	158	58	to	to	PART
iiclr-17446	158	59	maintain	maintain	VERB
iiclr-17446	158	60	a	a	DET
iiclr-17446	158	61	manufacturing	manufacturing	NOUN
iiclr-17446	158	62	concern	concern	NOUN
iiclr-17446	158	63	for	for	ADP
iiclr-17446	158	64	ten	ten	NUM
iiclr-17446	158	65	years.3	years.3	PROPN
iiclr-17446	158	66	vi	vi	PROPN
iiclr-17446	158	67	.	.	NOUN
iiclr-17446	158	68	conclusion	conclusion	NOUN
iiclr-17446	158	69	the	the	DET
iiclr-17446	158	70	recent	recent	ADJ
iiclr-17446	158	71	chinese	chinese	ADJ
iiclr-17446	158	72	legislation	legislation	NOUN
iiclr-17446	158	73	affecting	affect	VERB
iiclr-17446	158	74	foreign	foreign	ADJ
iiclr-17446	158	75	investment	investment	NOUN
iiclr-17446	158	76	is	be	AUX
iiclr-17446	158	77	of	of	ADP
iiclr-17446	158	78	far	far	ADV
iiclr-17446	158	79	-	-	PUNCT
iiclr-17446	158	80	reaching	reach	VERB
iiclr-17446	158	81	significance	significance	NOUN
iiclr-17446	158	82	.	.	PUNCT
iiclr-17446	159	1	it	it	PRON
iiclr-17446	159	2	will	will	AUX
iiclr-17446	159	3	direct	direct	VERB
iiclr-17446	159	4	foreign	foreign	ADJ
iiclr-17446	159	5	investment	investment	NOUN
iiclr-17446	159	6	to	to	ADP
iiclr-17446	159	7	locations	location	NOUN
iiclr-17446	159	8	and	and	CCONJ
iiclr-17446	159	9	projects	project	VERB
iiclr-17446	159	10	china	china	PROPN
iiclr-17446	159	11	desires	desire	NOUN
iiclr-17446	159	12	.	.	PUNCT
iiclr-17446	160	1	at	at	ADP
iiclr-17446	160	2	the	the	DET
iiclr-17446	160	3	same	same	ADJ
iiclr-17446	160	4	time	time	NOUN
iiclr-17446	160	5	,	,	PUNCT
iiclr-17446	160	6	it	it	PRON
iiclr-17446	160	7	will	will	AUX
iiclr-17446	160	8	enable	enable	VERB
iiclr-17446	160	9	foreign	foreign	ADJ
iiclr-17446	160	10	investors	investor	NOUN
iiclr-17446	160	11	to	to	PART
iiclr-17446	160	12	choose	choose	VERB
iiclr-17446	160	13	forms	form	NOUN
iiclr-17446	160	14	of	of	ADP
iiclr-17446	160	15	business	business	NOUN
iiclr-17446	160	16	without	without	ADP
iiclr-17446	160	17	concern	concern	NOUN
iiclr-17446	160	18	for	for	ADP
iiclr-17446	160	19	disparate	disparate	ADJ
iiclr-17446	160	20	tax	tax	NOUN
iiclr-17446	160	21	treatment	treatment	NOUN
iiclr-17446	160	22	.	.	PUNCT
iiclr-17446	161	1	28	28	NUM
iiclr-17446	161	2	.	.	PUNCT
iiclr-17446	162	1	see	see	VERB
iiclr-17446	162	2	supra	supra	ADJ
iiclr-17446	162	3	tax	tax	NOUN
iiclr-17446	162	4	table	table	NOUN
iiclr-17446	162	5	and	and	CCONJ
iiclr-17446	162	6	local	local	ADJ
iiclr-17446	162	7	surtax	surtax	NOUN
iiclr-17446	162	8	explanation	explanation	NOUN
iiclr-17446	162	9	at	at	ADP
iiclr-17446	162	10	p.	p.	NOUN
iiclr-17446	162	11	4	4	NUM
iiclr-17446	162	12	.	.	PUNCT
iiclr-17446	163	1	(	(	PUNCT
iiclr-17446	163	2	under	under	ADP
iiclr-17446	163	3	the	the	DET
iiclr-17446	163	4	prior	prior	ADJ
iiclr-17446	163	5	foreign	foreign	ADJ
iiclr-17446	163	6	enterprise	enterprise	NOUN
iiclr-17446	163	7	income	income	NOUN
iiclr-17446	163	8	tax	tax	NOUN
iiclr-17446	163	9	law	law	NOUN
iiclr-17446	163	10	,	,	PUNCT
iiclr-17446	163	11	"	"	PUNCT
iiclr-17446	163	12	enterprises	enterprise	NOUN
iiclr-17446	163	13	with	with	ADP
iiclr-17446	163	14	foreign	foreign	ADJ
iiclr-17446	163	15	investment	investment	NOUN
iiclr-17446	163	16	,	,	PUNCT
iiclr-17446	163	17	"	"	PUNCT
iiclr-17446	163	18	other	other	ADJ
iiclr-17446	163	19	than	than	ADP
iiclr-17446	163	20	equity	equity	NOUN
iiclr-17446	163	21	joint	joint	ADJ
iiclr-17446	163	22	ventures	venture	NOUN
iiclr-17446	163	23	,	,	PUNCT
iiclr-17446	163	24	were	be	AUX
iiclr-17446	163	25	subject	subject	ADJ
iiclr-17446	163	26	to	to	ADP
iiclr-17446	163	27	income	income	NOUN
iiclr-17446	163	28	tax	tax	NOUN
iiclr-17446	163	29	at	at	ADP
iiclr-17446	163	30	progressive	progressive	ADJ
iiclr-17446	163	31	rates	rate	NOUN
iiclr-17446	163	32	of	of	ADP
iiclr-17446	163	33	up	up	ADP
iiclr-17446	163	34	to	to	PART
iiclr-17446	163	35	50	50	NUM
iiclr-17446	163	36	%	%	NOUN
iiclr-17446	163	37	.	.	PUNCT
iiclr-17446	163	38	)	)	PUNCT
iiclr-17446	163	39	.	.	PUNCT
iiclr-17446	164	1	29	29	NUM
iiclr-17446	164	2	.	.	PUNCT
iiclr-17446	165	1	foreign	foreign	ADJ
iiclr-17446	165	2	investment	investment	NOUN
iiclr-17446	165	3	tax	tax	NOUN
iiclr-17446	165	4	law	law	NOUN
iiclr-17446	165	5	,	,	PUNCT
iiclr-17446	165	6	supra	supra	PROPN
iiclr-17446	165	7	note	note	NOUN
iiclr-17446	165	8	1	1	NUM
iiclr-17446	165	9	,	,	PUNCT
iiclr-17446	165	10	at	at	ADP
iiclr-17446	165	11	art	art	NOUN
iiclr-17446	165	12	.	.	PUNCT
iiclr-17446	166	1	7	7	NUM
iiclr-17446	166	2	.	.	SYM
iiclr-17446	166	3	30	30	NUM
iiclr-17446	166	4	.	.	PUNCT
iiclr-17446	167	1	detailed	detailed	ADJ
iiclr-17446	167	2	regulations	regulation	NOUN
iiclr-17446	167	3	for	for	ADP
iiclr-17446	167	4	the	the	DET
iiclr-17446	167	5	implementation	implementation	NOUN
iiclr-17446	167	6	of	of	ADP
iiclr-17446	167	7	the	the	DET
iiclr-17446	167	8	income	income	NOUN
iiclr-17446	167	9	tax	tax	NOUN
iiclr-17446	167	10	law	law	NOUN
iiclr-17446	167	11	of	of	ADP
iiclr-17446	167	12	the	the	DET
iiclr-17446	167	13	peoples	people	NOUN
iiclr-17446	167	14	republic	republic	NOUN
iiclr-17446	167	15	of	of	ADP
iiclr-17446	167	16	china	china	PROPN
iiclr-17446	167	17	for	for	ADP
iiclr-17446	167	18	enterprises	enterprise	NOUN
iiclr-17446	167	19	with	with	ADP
iiclr-17446	167	20	foreign	foreign	ADJ
iiclr-17446	167	21	investment	investment	NOUN
iiclr-17446	167	22	and	and	CCONJ
iiclr-17446	167	23	foreign	foreign	ADJ
iiclr-17446	167	24	enterprises	enterprise	NOUN
iiclr-17446	167	25	,	,	PUNCT
iiclr-17446	167	26	art	art	NOUN
iiclr-17446	167	27	.	.	PUNCT
iiclr-17446	168	1	75	75	NUM
iiclr-17446	168	2	,	,	PUNCT
iiclr-17446	168	3	7	7	NUM
iiclr-17446	168	4	(	(	PUNCT
iiclr-17446	168	5	1991	1991	NUM
iiclr-17446	168	6	)	)	PUNCT
iiclr-17446	168	7	(	(	PUNCT
iiclr-17446	168	8	chinese	chinese	ADJ
iiclr-17446	168	9	text	text	NOUN
iiclr-17446	168	10	on	on	ADP
iiclr-17446	168	11	file	file	NOUN
iiclr-17446	168	12	with	with	ADP
iiclr-17446	168	13	author	author	NOUN
iiclr-17446	168	14	)	)	PUNCT
iiclr-17446	168	15	.	.	PUNCT
iiclr-17446	169	1	english	english	ADJ
iiclr-17446	169	2	translation	translation	NOUN
iiclr-17446	169	3	will	will	AUX
iiclr-17446	169	4	be	be	AUX
iiclr-17446	169	5	reprinted	reprint	VERB
iiclr-17446	169	6	in	in	ADP
iiclr-17446	169	7	price	price	NOUN
iiclr-17446	169	8	waterhouse	waterhouse	NOUN
iiclr-17446	169	9	,	,	PUNCT
iiclr-17446	169	10	doing	do	VERB
iiclr-17446	169	11	business	business	NOUN
iiclr-17446	169	12	in	in	ADP
iiclr-17446	169	13	the	the	DET
iiclr-17446	169	14	people	people	NOUN
iiclr-17446	169	15	's	's	PART
iiclr-17446	169	16	republic	republic	NOUN
iiclr-17446	169	17	of	of	ADP
iiclr-17446	169	18	china	china	PROPN
iiclr-17446	169	19	(	(	PUNCT
iiclr-17446	169	20	forthcoming	forthcoming	ADJ
iiclr-17446	169	21	1992	1992	NUM
iiclr-17446	169	22	)	)	PUNCT
iiclr-17446	169	23	.	.	PUNCT
iiclr-17446	170	1	31	31	NUM
iiclr-17446	170	2	.	.	PUNCT
iiclr-17446	171	1	foreign	foreign	ADJ
iiclr-17446	171	2	investment	investment	NOUN
iiclr-17446	171	3	tax	tax	NOUN
iiclr-17446	171	4	law	law	NOUN
iiclr-17446	171	5	,	,	PUNCT
iiclr-17446	171	6	supra	supra	PROPN
iiclr-17446	171	7	note	note	NOUN
iiclr-17446	171	8	1	1	NUM
iiclr-17446	171	9	,	,	PUNCT
iiclr-17446	171	10	at	at	ADP
iiclr-17446	171	11	art	art	NOUN
iiclr-17446	171	12	.	.	PUNCT
iiclr-17446	172	1	8	8	X
iiclr-17446	172	2	.	.	PUNCT
iiclr-17446	173	1	[	[	X
iiclr-17446	173	2	vol	vol	NOUN
iiclr-17446	173	3	.	.	PUNCT
iiclr-17446	174	1	2:415	2:415	NUM
iiclr-17446	174	2	chinese	chinese	ADJ
iiclr-17446	174	3	tax	tax	NOUN
iiclr-17446	174	4	appendix	appendix	PROPN
iiclr-17446	174	5	income	income	NOUN
iiclr-17446	174	6	tax	tax	NOUN
iiclr-17446	174	7	law	law	NOUN
iiclr-17446	174	8	of	of	ADP
iiclr-17446	174	9	the	the	DET
iiclr-17446	174	10	people	people	NOUN
iiclr-17446	174	11	's	's	PART
iiclr-17446	174	12	republic	republic	NOUN
iiclr-17446	174	13	of	of	ADP
iiclr-17446	174	14	china	china	PROPN
iiclr-17446	174	15	for	for	ADP
iiclr-17446	174	16	enterprises	enterprise	NOUN
iiclr-17446	174	17	with	with	ADP
iiclr-17446	174	18	foreign	foreign	ADJ
iiclr-17446	174	19	investment	investment	NOUN
iiclr-17446	174	20	and	and	CCONJ
iiclr-17446	174	21	foreign	foreign	ADJ
iiclr-17446	174	22	enterprises	enterprise	NOUN
iiclr-17446	174	23	(	(	PUNCT
iiclr-17446	174	24	author	author	NOUN
iiclr-17446	174	25	's	's	PART
iiclr-17446	174	26	unofficial	unofficial	ADJ
iiclr-17446	174	27	translation	translation	NOUN
iiclr-17446	174	28	)	)	PUNCT
iiclr-17446	174	29	article	article	NOUN
iiclr-17446	174	30	1	1	NUM
iiclr-17446	174	31	:	:	PUNCT
iiclr-17446	174	32	income	income	NOUN
iiclr-17446	174	33	tax	tax	NOUN
iiclr-17446	174	34	shall	shall	AUX
iiclr-17446	174	35	be	be	AUX
iiclr-17446	174	36	paid	pay	VERB
iiclr-17446	174	37	in	in	ADP
iiclr-17446	174	38	accordance	accordance	NOUN
iiclr-17446	174	39	with	with	ADP
iiclr-17446	174	40	the	the	DET
iiclr-17446	174	41	provisions	provision	NOUN
iiclr-17446	174	42	of	of	ADP
iiclr-17446	174	43	this	this	DET
iiclr-17446	174	44	law	law	NOUN
iiclr-17446	174	45	by	by	ADP
iiclr-17446	174	46	enterprises	enterprise	NOUN
iiclr-17446	174	47	with	with	ADP
iiclr-17446	174	48	foreign	foreign	ADJ
iiclr-17446	174	49	investment	investment	NOUN
iiclr-17446	174	50	within	within	ADP
iiclr-17446	174	51	the	the	DET
iiclr-17446	174	52	territory	territory	NOUN
iiclr-17446	174	53	of	of	ADP
iiclr-17446	174	54	the	the	DET
iiclr-17446	174	55	people	people	NOUN
iiclr-17446	174	56	's	's	PART
iiclr-17446	174	57	republic	republic	NOUN
iiclr-17446	174	58	of	of	ADP
iiclr-17446	174	59	china	china	PROPN
iiclr-17446	174	60	on	on	ADP
iiclr-17446	174	61	their	their	PRON
iiclr-17446	174	62	income	income	NOUN
iiclr-17446	174	63	derived	derive	VERB
iiclr-17446	174	64	from	from	ADP
iiclr-17446	174	65	production	production	NOUN
iiclr-17446	174	66	,	,	PUNCT
iiclr-17446	174	67	business	business	NOUN
iiclr-17446	174	68	operations	operation	NOUN
iiclr-17446	174	69	and	and	CCONJ
iiclr-17446	174	70	other	other	ADJ
iiclr-17446	174	71	sources	source	NOUN
iiclr-17446	174	72	.	.	PUNCT
iiclr-17446	175	1	income	income	NOUN
iiclr-17446	175	2	tax	tax	NOUN
iiclr-17446	175	3	shall	shall	AUX
iiclr-17446	175	4	be	be	AUX
iiclr-17446	175	5	paid	pay	VERB
iiclr-17446	175	6	in	in	ADP
iiclr-17446	175	7	accordance	accordance	NOUN
iiclr-17446	175	8	with	with	ADP
iiclr-17446	175	9	the	the	DET
iiclr-17446	175	10	provisions	provision	NOUN
iiclr-17446	175	11	of	of	ADP
iiclr-17446	175	12	this	this	DET
iiclr-17446	175	13	law	law	NOUN
iiclr-17446	175	14	by	by	ADP
iiclr-17446	175	15	foreign	foreign	ADJ
iiclr-17446	175	16	enterprises	enterprise	NOUN
iiclr-17446	175	17	on	on	ADP
iiclr-17446	175	18	their	their	PRON
iiclr-17446	175	19	income	income	NOUN
iiclr-17446	175	20	derived	derive	VERB
iiclr-17446	175	21	from	from	ADP
iiclr-17446	175	22	production	production	NOUN
iiclr-17446	175	23	,	,	PUNCT
iiclr-17446	175	24	business	business	NOUN
iiclr-17446	175	25	operations	operation	NOUN
iiclr-17446	175	26	and	and	CCONJ
iiclr-17446	175	27	other	other	ADJ
iiclr-17446	175	28	sources	source	NOUN
iiclr-17446	175	29	within	within	ADP
iiclr-17446	175	30	the	the	DET
iiclr-17446	175	31	territory	territory	NOUN
iiclr-17446	175	32	of	of	ADP
iiclr-17446	175	33	the	the	DET
iiclr-17446	175	34	people	people	NOUN
iiclr-17446	175	35	's	's	PART
iiclr-17446	175	36	republic	republic	NOUN
iiclr-17446	175	37	of	of	ADP
iiclr-17446	175	38	china	china	PROPN
iiclr-17446	175	39	.	.	PUNCT
iiclr-17446	176	1	article	article	NOUN
iiclr-17446	176	2	2	2	NUM
iiclr-17446	176	3	:	:	PUNCT
iiclr-17446	176	4	"	"	PUNCT
iiclr-17446	176	5	enterprises	enterprise	NOUN
iiclr-17446	176	6	with	with	ADP
iiclr-17446	176	7	foreign	foreign	ADJ
iiclr-17446	176	8	investment	investment	NOUN
iiclr-17446	176	9	"	"	PUNCT
iiclr-17446	176	10	referred	refer	VERB
iiclr-17446	176	11	to	to	ADP
iiclr-17446	176	12	in	in	ADP
iiclr-17446	176	13	this	this	DET
iiclr-17446	176	14	law	law	NOUN
iiclr-17446	176	15	means	mean	VERB
iiclr-17446	176	16	chinese	chinese	ADJ
iiclr-17446	176	17	-	-	PUNCT
iiclr-17446	176	18	foreign	foreign	ADJ
iiclr-17446	176	19	equity	equity	NOUN
iiclr-17446	176	20	joint	joint	ADJ
iiclr-17446	176	21	ventures	venture	NOUN
iiclr-17446	176	22	,	,	PUNCT
iiclr-17446	176	23	chinese	chinese	ADJ
iiclr-17446	176	24	-	-	PUNCT
iiclr-17446	176	25	foreign	foreign	ADJ
iiclr-17446	176	26	contractual	contractual	ADJ
iiclr-17446	176	27	joint	joint	ADJ
iiclr-17446	176	28	ventures	venture	NOUN
iiclr-17446	176	29	and	and	CCONJ
iiclr-17446	176	30	foreign	foreign	ADJ
iiclr-17446	176	31	-	-	PUNCT
iiclr-17446	176	32	capital	capital	NOUN
iiclr-17446	176	33	enterprises	enterprise	NOUN
iiclr-17446	176	34	that	that	PRON
iiclr-17446	176	35	are	be	AUX
iiclr-17446	176	36	established	establish	VERB
iiclr-17446	176	37	in	in	ADP
iiclr-17446	176	38	china	china	PROPN
iiclr-17446	176	39	.	.	PUNCT
iiclr-17446	177	1	"	"	PUNCT
iiclr-17446	177	2	foreign	foreign	ADJ
iiclr-17446	177	3	enterprises	enterprise	NOUN
iiclr-17446	177	4	"	"	PUNCT
iiclr-17446	177	5	referred	refer	VERB
iiclr-17446	177	6	to	to	ADP
iiclr-17446	177	7	in	in	ADP
iiclr-17446	177	8	this	this	DET
iiclr-17446	177	9	law	law	NOUN
iiclr-17446	177	10	means	mean	VERB
iiclr-17446	177	11	foreign	foreign	ADJ
iiclr-17446	177	12	companies	company	NOUN
iiclr-17446	177	13	,	,	PUNCT
iiclr-17446	177	14	enterprises	enterprise	NOUN
iiclr-17446	177	15	and	and	CCONJ
iiclr-17446	177	16	other	other	ADJ
iiclr-17446	177	17	economic	economic	ADJ
iiclr-17446	177	18	organizations	organization	NOUN
iiclr-17446	177	19	which	which	PRON
iiclr-17446	177	20	have	have	VERB
iiclr-17446	177	21	establishments	establishment	NOUN
iiclr-17446	177	22	or	or	CCONJ
iiclr-17446	177	23	places	place	NOUN
iiclr-17446	177	24	in	in	ADP
iiclr-17446	177	25	china	china	PROPN
iiclr-17446	177	26	and	and	CCONJ
iiclr-17446	177	27	engage	engage	VERB
iiclr-17446	177	28	in	in	ADP
iiclr-17446	177	29	production	production	NOUN
iiclr-17446	177	30	or	or	CCONJ
iiclr-17446	177	31	business	business	NOUN
iiclr-17446	177	32	operations	operation	NOUN
iiclr-17446	177	33	,	,	PUNCT
iiclr-17446	177	34	and	and	CCONJ
iiclr-17446	177	35	which	which	PRON
iiclr-17446	177	36	,	,	PUNCT
iiclr-17446	177	37	though	though	SCONJ
iiclr-17446	177	38	without	without	ADP
iiclr-17446	177	39	establishments	establishment	NOUN
iiclr-17446	177	40	or	or	CCONJ
iiclr-17446	177	41	places	place	NOUN
iiclr-17446	177	42	in	in	ADP
iiclr-17446	177	43	china	china	PROPN
iiclr-17446	177	44	,	,	PUNCT
iiclr-17446	177	45	have	have	VERB
iiclr-17446	177	46	income	income	NOUN
iiclr-17446	177	47	from	from	ADP
iiclr-17446	177	48	sources	source	NOUN
iiclr-17446	177	49	within	within	ADP
iiclr-17446	177	50	china	china	PROPN
iiclr-17446	177	51	.	.	PUNCT
iiclr-17446	178	1	article	article	NOUN
iiclr-17446	178	2	3	3	NUM
iiclr-17446	178	3	:	:	PUNCT
iiclr-17446	178	4	any	any	DET
iiclr-17446	178	5	enterprise	enterprise	NOUN
iiclr-17446	178	6	with	with	ADP
iiclr-17446	178	7	foreign	foreign	ADJ
iiclr-17446	178	8	investment	investment	NOUN
iiclr-17446	178	9	which	which	PRON
iiclr-17446	178	10	establishes	establish	VERB
iiclr-17446	178	11	its	its	PRON
iiclr-17446	178	12	head	head	NOUN
iiclr-17446	178	13	office	office	NOUN
iiclr-17446	178	14	in	in	ADP
iiclr-17446	178	15	china	china	PROPN
iiclr-17446	178	16	shall	shall	AUX
iiclr-17446	178	17	pay	pay	VERB
iiclr-17446	178	18	its	its	PRON
iiclr-17446	178	19	income	income	NOUN
iiclr-17446	178	20	tax	tax	NOUN
iiclr-17446	178	21	on	on	ADP
iiclr-17446	178	22	its	its	PRON
iiclr-17446	178	23	income	income	NOUN
iiclr-17446	178	24	derived	derive	VERB
iiclr-17446	178	25	from	from	ADP
iiclr-17446	178	26	sources	source	NOUN
iiclr-17446	178	27	inside	inside	ADP
iiclr-17446	178	28	and	and	CCONJ
iiclr-17446	178	29	outside	outside	ADP
iiclr-17446	178	30	china	china	PROPN
iiclr-17446	178	31	.	.	PUNCT
iiclr-17446	179	1	any	any	DET
iiclr-17446	179	2	foreign	foreign	ADJ
iiclr-17446	179	3	enterprise	enterprise	NOUN
iiclr-17446	179	4	shall	shall	AUX
iiclr-17446	179	5	pay	pay	VERB
iiclr-17446	179	6	its	its	PRON
iiclr-17446	179	7	income	income	NOUN
iiclr-17446	179	8	tax	tax	NOUN
iiclr-17446	179	9	on	on	ADP
iiclr-17446	179	10	its	its	PRON
iiclr-17446	179	11	income	income	NOUN
iiclr-17446	179	12	derived	derive	VERB
iiclr-17446	179	13	from	from	ADP
iiclr-17446	179	14	sources	source	NOUN
iiclr-17446	179	15	within	within	ADP
iiclr-17446	179	16	china	china	PROPN
iiclr-17446	179	17	.	.	PUNCT
iiclr-17446	180	1	article	article	NOUN
iiclr-17446	180	2	4	4	NUM
iiclr-17446	180	3	:	:	PUNCT
iiclr-17446	180	4	the	the	DET
iiclr-17446	180	5	taxable	taxable	ADJ
iiclr-17446	180	6	income	income	NOUN
iiclr-17446	180	7	of	of	ADP
iiclr-17446	180	8	an	an	DET
iiclr-17446	180	9	enterprise	enterprise	NOUN
iiclr-17446	180	10	with	with	ADP
iiclr-17446	180	11	foreign	foreign	ADJ
iiclr-17446	180	12	investment	investment	NOUN
iiclr-17446	180	13	and	and	CCONJ
iiclr-17446	180	14	an	an	DET
iiclr-17446	180	15	establishment	establishment	NOUN
iiclr-17446	180	16	or	or	CCONJ
iiclr-17446	180	17	a	a	DET
iiclr-17446	180	18	place	place	NOUN
iiclr-17446	180	19	set	set	VERB
iiclr-17446	180	20	up	up	ADP
iiclr-17446	180	21	in	in	ADP
iiclr-17446	180	22	china	china	PROPN
iiclr-17446	180	23	to	to	PART
iiclr-17446	180	24	engage	engage	VERB
iiclr-17446	180	25	in	in	ADP
iiclr-17446	180	26	production	production	NOUN
iiclr-17446	180	27	or	or	CCONJ
iiclr-17446	180	28	business	business	NOUN
iiclr-17446	180	29	operations	operation	NOUN
iiclr-17446	180	30	by	by	ADP
iiclr-17446	180	31	a	a	DET
iiclr-17446	180	32	foreign	foreign	ADJ
iiclr-17446	180	33	enterprise	enterprise	NOUN
iiclr-17446	180	34	,	,	PUNCT
iiclr-17446	180	35	shall	shall	AUX
iiclr-17446	180	36	be	be	AUX
iiclr-17446	180	37	the	the	DET
iiclr-17446	180	38	amount	amount	NOUN
iiclr-17446	180	39	remaining	remain	VERB
iiclr-17446	180	40	from	from	ADP
iiclr-17446	180	41	its	its	PRON
iiclr-17446	180	42	gross	gross	ADJ
iiclr-17446	180	43	income	income	NOUN
iiclr-17446	180	44	in	in	ADP
iiclr-17446	180	45	a	a	DET
iiclr-17446	180	46	tax	tax	NOUN
iiclr-17446	180	47	year	year	NOUN
iiclr-17446	180	48	after	after	ADP
iiclr-17446	180	49	the	the	DET
iiclr-17446	180	50	cost	cost	NOUN
iiclr-17446	180	51	,	,	PUNCT
iiclr-17446	180	52	expenses	expense	NOUN
iiclr-17446	180	53	and	and	CCONJ
iiclr-17446	180	54	losses	loss	NOUN
iiclr-17446	180	55	have	have	AUX
iiclr-17446	180	56	been	be	AUX
iiclr-17446	180	57	deducted	deduct	VERB
iiclr-17446	180	58	.	.	PUNCT
iiclr-17446	181	1	article	article	NOUN
iiclr-17446	181	2	5	5	NUM
iiclr-17446	181	3	:	:	PUNCT
iiclr-17446	181	4	the	the	DET
iiclr-17446	181	5	income	income	NOUN
iiclr-17446	181	6	tax	tax	NOUN
iiclr-17446	181	7	on	on	ADP
iiclr-17446	181	8	enterprises	enterprise	NOUN
iiclr-17446	181	9	with	with	ADP
iiclr-17446	181	10	foreign	foreign	ADJ
iiclr-17446	181	11	investment	investment	NOUN
iiclr-17446	181	12	and	and	CCONJ
iiclr-17446	181	13	the	the	DET
iiclr-17446	181	14	income	income	NOUN
iiclr-17446	181	15	tax	tax	NOUN
iiclr-17446	181	16	which	which	PRON
iiclr-17446	181	17	shall	shall	AUX
iiclr-17446	181	18	be	be	AUX
iiclr-17446	181	19	paid	pay	VERB
iiclr-17446	181	20	by	by	ADP
iiclr-17446	181	21	foreign	foreign	ADJ
iiclr-17446	181	22	enterprises	enterprise	NOUN
iiclr-17446	181	23	on	on	ADP
iiclr-17446	181	24	the	the	DET
iiclr-17446	181	25	income	income	NOUN
iiclr-17446	181	26	of	of	ADP
iiclr-17446	181	27	their	their	PRON
iiclr-17446	181	28	establishments	establishment	NOUN
iiclr-17446	181	29	or	or	CCONJ
iiclr-17446	181	30	places	place	NOUN
iiclr-17446	181	31	set	set	VERB
iiclr-17446	181	32	up	up	ADP
iiclr-17446	181	33	in	in	ADP
iiclr-17446	181	34	china	china	PROPN
iiclr-17446	181	35	to	to	PART
iiclr-17446	181	36	engage	engage	VERB
iiclr-17446	181	37	in	in	ADP
iiclr-17446	181	38	production	production	NOUN
iiclr-17446	181	39	or	or	CCONJ
iiclr-17446	181	40	business	business	NOUN
iiclr-17446	181	41	operations	operation	NOUN
iiclr-17446	181	42	shall	shall	AUX
iiclr-17446	181	43	be	be	AUX
iiclr-17446	181	44	computed	compute	VERB
iiclr-17446	181	45	on	on	ADP
iiclr-17446	181	46	the	the	DET
iiclr-17446	181	47	taxable	taxable	ADJ
iiclr-17446	181	48	income	income	NOUN
iiclr-17446	181	49	at	at	ADP
iiclr-17446	181	50	the	the	DET
iiclr-17446	181	51	rate	rate	NOUN
iiclr-17446	181	52	of	of	ADP
iiclr-17446	181	53	thirty	thirty	NUM
iiclr-17446	181	54	percent	percent	NOUN
iiclr-17446	181	55	,	,	PUNCT
iiclr-17446	181	56	and	and	CCONJ
iiclr-17446	181	57	a	a	DET
iiclr-17446	181	58	local	local	ADJ
iiclr-17446	181	59	income	income	NOUN
iiclr-17446	181	60	tax	tax	NOUN
iiclr-17446	181	61	shall	shall	AUX
iiclr-17446	181	62	be	be	AUX
iiclr-17446	181	63	19921	19921	NUM
iiclr-17446	181	64	ind	ind	NOUN
iiclr-17446	181	65	.	.	PUNCT
iiclr-17446	182	1	int'l	int'l	PROPN
iiclr-17446	182	2	&	&	CCONJ
iiclr-17446	182	3	comp	comp	PROPN
iiclr-17446	182	4	.	.	PUNCT
iiclr-17446	183	1	l.	l.	PROPN
iiclr-17446	183	2	rev	rev	PROPN
iiclr-17446	183	3	.	.	PROPN
iiclr-17446	184	1	computed	compute	VERB
iiclr-17446	184	2	on	on	ADP
iiclr-17446	184	3	the	the	DET
iiclr-17446	184	4	taxable	taxable	ADJ
iiclr-17446	184	5	income	income	NOUN
iiclr-17446	184	6	at	at	ADP
iiclr-17446	184	7	the	the	DET
iiclr-17446	184	8	rate	rate	NOUN
iiclr-17446	184	9	of	of	ADP
iiclr-17446	184	10	three	three	NUM
iiclr-17446	184	11	percent	percent	NOUN
iiclr-17446	184	12	.	.	PUNCT
iiclr-17446	185	1	article	article	NOUN
iiclr-17446	185	2	6	6	NUM
iiclr-17446	185	3	:	:	PUNCT
iiclr-17446	185	4	the	the	DET
iiclr-17446	185	5	state	state	NOUN
iiclr-17446	185	6	shall	shall	AUX
iiclr-17446	185	7	,	,	PUNCT
iiclr-17446	185	8	in	in	ADP
iiclr-17446	185	9	accordance	accordance	NOUN
iiclr-17446	185	10	with	with	ADP
iiclr-17446	185	11	the	the	DET
iiclr-17446	185	12	industrial	industrial	ADJ
iiclr-17446	185	13	policies	policy	NOUN
iiclr-17446	185	14	,	,	PUNCT
iiclr-17446	185	15	guide	guide	VERB
iiclr-17446	185	16	the	the	DET
iiclr-17446	185	17	orientation	orientation	NOUN
iiclr-17446	185	18	of	of	ADP
iiclr-17446	185	19	foreign	foreign	ADJ
iiclr-17446	185	20	investment	investment	NOUN
iiclr-17446	185	21	and	and	CCONJ
iiclr-17446	185	22	encourage	encourage	VERB
iiclr-17446	185	23	the	the	DET
iiclr-17446	185	24	establishment	establishment	NOUN
iiclr-17446	185	25	of	of	ADP
iiclr-17446	185	26	enterprises	enterprise	NOUN
iiclr-17446	185	27	with	with	ADP
iiclr-17446	185	28	foreign	foreign	ADJ
iiclr-17446	185	29	investment	investment	NOUN
iiclr-17446	185	30	which	which	PRON
iiclr-17446	185	31	adopt	adopt	VERB
iiclr-17446	185	32	advanced	advanced	ADJ
iiclr-17446	185	33	technology	technology	NOUN
iiclr-17446	185	34	and	and	CCONJ
iiclr-17446	185	35	equipment	equipment	NOUN
iiclr-17446	185	36	and	and	CCONJ
iiclr-17446	185	37	export	export	NOUN
iiclr-17446	185	38	all	all	DET
iiclr-17446	185	39	or	or	CCONJ
iiclr-17446	185	40	greater	great	ADJ
iiclr-17446	185	41	part	part	NOUN
iiclr-17446	185	42	of	of	ADP
iiclr-17446	185	43	their	their	PRON
iiclr-17446	185	44	products	product	NOUN
iiclr-17446	185	45	.	.	PUNCT
iiclr-17446	186	1	article	article	NOUN
iiclr-17446	186	2	7	7	NUM
iiclr-17446	186	3	.	.	PUNCT
iiclr-17446	187	1	the	the	DET
iiclr-17446	187	2	income	income	NOUN
iiclr-17446	187	3	tax	tax	NOUN
iiclr-17446	187	4	on	on	ADP
iiclr-17446	187	5	enterprises	enterprise	NOUN
iiclr-17446	187	6	with	with	ADP
iiclr-17446	187	7	foreign	foreign	ADJ
iiclr-17446	187	8	investment	investment	NOUN
iiclr-17446	187	9	established	establish	VERB
iiclr-17446	187	10	in	in	ADP
iiclr-17446	187	11	special	special	ADJ
iiclr-17446	187	12	economic	economic	ADJ
iiclr-17446	187	13	zones	zone	NOUN
iiclr-17446	187	14	,	,	PUNCT
iiclr-17446	187	15	foreign	foreign	ADJ
iiclr-17446	187	16	enterprises	enterprise	NOUN
iiclr-17446	187	17	which	which	PRON
iiclr-17446	187	18	have	have	VERB
iiclr-17446	187	19	establishments	establishment	NOUN
iiclr-17446	187	20	or	or	CCONJ
iiclr-17446	187	21	places	place	NOUN
iiclr-17446	187	22	in	in	ADP
iiclr-17446	187	23	special	special	ADJ
iiclr-17446	187	24	economic	economic	ADJ
iiclr-17446	187	25	zones	zone	NOUN
iiclr-17446	187	26	engaged	engage	VERB
iiclr-17446	187	27	in	in	ADP
iiclr-17446	187	28	production	production	NOUN
iiclr-17446	187	29	or	or	CCONJ
iiclr-17446	187	30	business	business	NOUN
iiclr-17446	187	31	operations	operation	NOUN
iiclr-17446	187	32	,	,	PUNCT
iiclr-17446	187	33	and	and	CCONJ
iiclr-17446	187	34	enterprises	enterprise	NOUN
iiclr-17446	187	35	with	with	ADP
iiclr-17446	187	36	foreign	foreign	ADJ
iiclr-17446	187	37	investment	investment	NOUN
iiclr-17446	187	38	of	of	ADP
iiclr-17446	187	39	a	a	DET
iiclr-17446	187	40	production	production	NOUN
iiclr-17446	187	41	nature	nature	NOUN
iiclr-17446	187	42	in	in	ADP
iiclr-17446	187	43	economic	economic	ADJ
iiclr-17446	187	44	and	and	CCONJ
iiclr-17446	187	45	technological	technological	ADJ
iiclr-17446	187	46	development	development	NOUN
iiclr-17446	187	47	zones	zone	NOUN
iiclr-17446	187	48	,	,	PUNCT
iiclr-17446	187	49	shall	shall	AUX
iiclr-17446	187	50	be	be	AUX
iiclr-17446	187	51	levied	levy	VERB
iiclr-17446	187	52	at	at	ADP
iiclr-17446	187	53	the	the	DET
iiclr-17446	187	54	reduced	reduce	VERB
iiclr-17446	187	55	rate	rate	NOUN
iiclr-17446	187	56	of	of	ADP
iiclr-17446	187	57	fifteen	fifteen	NUM
iiclr-17446	187	58	percent	percent	NOUN
iiclr-17446	187	59	.	.	PUNCT
iiclr-17446	188	1	the	the	DET
iiclr-17446	188	2	income	income	NOUN
iiclr-17446	188	3	tax	tax	NOUN
iiclr-17446	188	4	on	on	ADP
iiclr-17446	188	5	enterprises	enterprise	NOUN
iiclr-17446	188	6	with	with	ADP
iiclr-17446	188	7	foreign	foreign	ADJ
iiclr-17446	188	8	investment	investment	NOUN
iiclr-17446	188	9	of	of	ADP
iiclr-17446	188	10	a	a	DET
iiclr-17446	188	11	production	production	NOUN
iiclr-17446	188	12	nature	nature	NOUN
iiclr-17446	188	13	established	establish	VERB
iiclr-17446	188	14	in	in	ADP
iiclr-17446	188	15	coastal	coastal	ADJ
iiclr-17446	188	16	economic	economic	ADJ
iiclr-17446	188	17	open	open	ADJ
iiclr-17446	188	18	zones	zone	NOUN
iiclr-17446	188	19	or	or	CCONJ
iiclr-17446	188	20	in	in	ADP
iiclr-17446	188	21	the	the	DET
iiclr-17446	188	22	old	old	ADJ
iiclr-17446	188	23	urban	urban	ADJ
iiclr-17446	188	24	districts	district	NOUN
iiclr-17446	188	25	of	of	ADP
iiclr-17446	188	26	cities	city	NOUN
iiclr-17446	188	27	where	where	SCONJ
iiclr-17446	188	28	the	the	DET
iiclr-17446	188	29	special	special	ADJ
iiclr-17446	188	30	economic	economic	ADJ
iiclr-17446	188	31	zones	zone	NOUN
iiclr-17446	188	32	or	or	CCONJ
iiclr-17446	188	33	the	the	DET
iiclr-17446	188	34	economic	economic	ADJ
iiclr-17446	188	35	and	and	CCONJ
iiclr-17446	188	36	technological	technological	ADJ
iiclr-17446	188	37	development	development	NOUN
iiclr-17446	188	38	zones	zone	NOUN
iiclr-17446	188	39	are	be	AUX
iiclr-17446	188	40	located	locate	VERB
iiclr-17446	188	41	,	,	PUNCT
iiclr-17446	188	42	shall	shall	AUX
iiclr-17446	188	43	be	be	AUX
iiclr-17446	188	44	levied	levy	VERB
iiclr-17446	188	45	at	at	ADP
iiclr-17446	188	46	the	the	DET
iiclr-17446	188	47	reduced	reduce	VERB
iiclr-17446	188	48	rate	rate	NOUN
iiclr-17446	188	49	of	of	ADP
iiclr-17446	188	50	twenty	twenty	NUM
iiclr-17446	188	51	-	-	PUNCT
iiclr-17446	188	52	four	four	NUM
iiclr-17446	188	53	percent	percent	NOUN
iiclr-17446	188	54	.	.	PUNCT
iiclr-17446	189	1	the	the	DET
iiclr-17446	189	2	income	income	NOUN
iiclr-17446	189	3	tax	tax	NOUN
iiclr-17446	189	4	on	on	ADP
iiclr-17446	189	5	enterprises	enterprise	NOUN
iiclr-17446	189	6	with	with	ADP
iiclr-17446	189	7	foreign	foreign	ADJ
iiclr-17446	189	8	investment	investment	NOUN
iiclr-17446	189	9	in	in	ADP
iiclr-17446	189	10	coastal	coastal	ADJ
iiclr-17446	189	11	economic	economic	ADJ
iiclr-17446	189	12	open	open	ADJ
iiclr-17446	189	13	zones	zone	NOUN
iiclr-17446	189	14	,	,	PUNCT
iiclr-17446	189	15	in	in	ADP
iiclr-17446	189	16	the	the	DET
iiclr-17446	189	17	old	old	ADJ
iiclr-17446	189	18	urban	urban	ADJ
iiclr-17446	189	19	districts	district	NOUN
iiclr-17446	189	20	of	of	ADP
iiclr-17446	189	21	cities	city	NOUN
iiclr-17446	189	22	where	where	SCONJ
iiclr-17446	189	23	the	the	DET
iiclr-17446	189	24	special	special	ADJ
iiclr-17446	189	25	economic	economic	ADJ
iiclr-17446	189	26	zones	zone	NOUN
iiclr-17446	189	27	or	or	CCONJ
iiclr-17446	189	28	the	the	DET
iiclr-17446	189	29	economic	economic	ADJ
iiclr-17446	189	30	and	and	CCONJ
iiclr-17446	189	31	technological	technological	ADJ
iiclr-17446	189	32	development	development	NOUN
iiclr-17446	189	33	zones	zone	NOUN
iiclr-17446	189	34	are	be	AUX
iiclr-17446	189	35	located	locate	VERB
iiclr-17446	189	36	or	or	CCONJ
iiclr-17446	189	37	in	in	ADP
iiclr-17446	189	38	other	other	ADJ
iiclr-17446	189	39	regions	region	NOUN
iiclr-17446	189	40	defined	define	VERB
iiclr-17446	189	41	by	by	ADP
iiclr-17446	189	42	the	the	DET
iiclr-17446	189	43	state	state	PROPN
iiclr-17446	189	44	council	council	PROPN
iiclr-17446	189	45	,	,	PUNCT
iiclr-17446	189	46	within	within	ADP
iiclr-17446	189	47	the	the	DET
iiclr-17446	189	48	scope	scope	NOUN
iiclr-17446	189	49	of	of	ADP
iiclr-17446	189	50	energy	energy	NOUN
iiclr-17446	189	51	,	,	PUNCT
iiclr-17446	189	52	communications	communication	NOUN
iiclr-17446	189	53	,	,	PUNCT
iiclr-17446	189	54	harbour	harbour	NOUN
iiclr-17446	189	55	,	,	PUNCT
iiclr-17446	189	56	wharf	wharf	NOUN
iiclr-17446	189	57	or	or	CCONJ
iiclr-17446	189	58	other	other	ADJ
iiclr-17446	189	59	projects	project	NOUN
iiclr-17446	189	60	encouraged	encourage	VERB
iiclr-17446	189	61	by	by	ADP
iiclr-17446	189	62	the	the	DET
iiclr-17446	189	63	state	state	NOUN
iiclr-17446	189	64	,	,	PUNCT
iiclr-17446	189	65	may	may	AUX
iiclr-17446	189	66	be	be	AUX
iiclr-17446	189	67	levied	levy	VERB
iiclr-17446	189	68	at	at	ADP
iiclr-17446	189	69	the	the	DET
iiclr-17446	189	70	reduced	reduce	VERB
iiclr-17446	189	71	rate	rate	NOUN
iiclr-17446	189	72	of	of	ADP
iiclr-17446	189	73	fifteen	fifteen	NUM
iiclr-17446	189	74	percent	percent	NOUN
iiclr-17446	189	75	.	.	PUNCT
iiclr-17446	190	1	the	the	DET
iiclr-17446	190	2	specific	specific	ADJ
iiclr-17446	190	3	rules	rule	NOUN
iiclr-17446	190	4	shall	shall	AUX
iiclr-17446	190	5	be	be	AUX
iiclr-17446	190	6	regulated	regulate	VERB
iiclr-17446	190	7	by	by	ADP
iiclr-17446	190	8	the	the	DET
iiclr-17446	190	9	state	state	PROPN
iiclr-17446	190	10	council	council	PROPN
iiclr-17446	190	11	.	.	PUNCT
iiclr-17446	191	1	article	article	NOUN
iiclr-17446	191	2	8	8	NUM
iiclr-17446	191	3	:	:	PUNCT
iiclr-17446	191	4	any	any	DET
iiclr-17446	191	5	enterprise	enterprise	NOUN
iiclr-17446	191	6	with	with	ADP
iiclr-17446	191	7	foreign	foreign	ADJ
iiclr-17446	191	8	investment	investment	NOUN
iiclr-17446	191	9	of	of	ADP
iiclr-17446	191	10	a	a	DET
iiclr-17446	191	11	production	production	NOUN
iiclr-17446	191	12	nature	nature	NOUN
iiclr-17446	191	13	scheduled	schedule	VERB
iiclr-17446	191	14	to	to	PART
iiclr-17446	191	15	operate	operate	VERB
iiclr-17446	191	16	for	for	ADP
iiclr-17446	191	17	a	a	DET
iiclr-17446	191	18	period	period	NOUN
iiclr-17446	191	19	of	of	ADP
iiclr-17446	191	20	not	not	PART
iiclr-17446	191	21	less	less	ADJ
iiclr-17446	191	22	than	than	ADP
iiclr-17446	191	23	ten	ten	NUM
iiclr-17446	191	24	years	year	NOUN
iiclr-17446	191	25	shall	shall	AUX
iiclr-17446	191	26	,	,	PUNCT
iiclr-17446	191	27	from	from	ADP
iiclr-17446	191	28	the	the	DET
iiclr-17446	191	29	year	year	NOUN
iiclr-17446	191	30	beginning	begin	VERB
iiclr-17446	191	31	to	to	PART
iiclr-17446	191	32	make	make	VERB
iiclr-17446	191	33	profit	profit	NOUN
iiclr-17446	191	34	,	,	PUNCT
iiclr-17446	191	35	be	be	AUX
iiclr-17446	191	36	exempted	exempt	VERB
iiclr-17446	191	37	from	from	ADP
iiclr-17446	191	38	income	income	NOUN
iiclr-17446	191	39	tax	tax	NOUN
iiclr-17446	191	40	in	in	ADP
iiclr-17446	191	41	the	the	DET
iiclr-17446	191	42	first	first	ADJ
iiclr-17446	191	43	and	and	CCONJ
iiclr-17446	191	44	second	second	ADJ
iiclr-17446	191	45	years	year	NOUN
iiclr-17446	191	46	and	and	CCONJ
iiclr-17446	191	47	allowed	allow	VERB
iiclr-17446	191	48	a	a	DET
iiclr-17446	191	49	fifty	fifty	NUM
iiclr-17446	191	50	percent	percent	NOUN
iiclr-17446	191	51	reduction	reduction	NOUN
iiclr-17446	191	52	in	in	ADP
iiclr-17446	191	53	the	the	DET
iiclr-17446	191	54	third	third	ADJ
iiclr-17446	191	55	to	to	PART
iiclr-17446	191	56	fifth	fifth	ADJ
iiclr-17446	191	57	years	year	NOUN
iiclr-17446	191	58	.	.	PUNCT
iiclr-17446	192	1	however	however	ADV
iiclr-17446	192	2	,	,	PUNCT
iiclr-17446	192	3	the	the	DET
iiclr-17446	192	4	income	income	NOUN
iiclr-17446	192	5	tax	tax	NOUN
iiclr-17446	192	6	exemption	exemption	NOUN
iiclr-17446	192	7	or	or	CCONJ
iiclr-17446	192	8	reduction	reduction	NOUN
iiclr-17446	192	9	for	for	ADP
iiclr-17446	192	10	enterprises	enterprise	NOUN
iiclr-17446	192	11	with	with	ADP
iiclr-17446	192	12	foreign	foreign	ADJ
iiclr-17446	192	13	investment	investment	NOUN
iiclr-17446	192	14	engaged	engage	VERB
iiclr-17446	192	15	in	in	ADP
iiclr-17446	192	16	the	the	DET
iiclr-17446	192	17	exploitation	exploitation	NOUN
iiclr-17446	192	18	of	of	ADP
iiclr-17446	192	19	resources	resource	NOUN
iiclr-17446	192	20	such	such	ADJ
iiclr-17446	192	21	as	as	ADP
iiclr-17446	192	22	petroleum	petroleum	NOUN
iiclr-17446	192	23	,	,	PUNCT
iiclr-17446	192	24	natural	natural	ADJ
iiclr-17446	192	25	gas	gas	NOUN
iiclr-17446	192	26	,	,	PUNCT
iiclr-17446	192	27	rare	rare	ADJ
iiclr-17446	192	28	metals	metal	NOUN
iiclr-17446	192	29	,	,	PUNCT
iiclr-17446	192	30	and	and	CCONJ
iiclr-17446	192	31	precious	precious	ADJ
iiclr-17446	192	32	metals	metal	NOUN
iiclr-17446	192	33	shall	shall	AUX
iiclr-17446	192	34	be	be	AUX
iiclr-17446	192	35	regulated	regulate	VERB
iiclr-17446	192	36	separately	separately	ADV
iiclr-17446	192	37	by	by	ADP
iiclr-17446	192	38	the	the	DET
iiclr-17446	192	39	state	state	PROPN
iiclr-17446	192	40	council	council	PROPN
iiclr-17446	192	41	.	.	PUNCT
iiclr-17446	193	1	enterprises	enterprise	NOUN
iiclr-17446	193	2	with	with	ADP
iiclr-17446	193	3	foreign	foreign	ADJ
iiclr-17446	193	4	investment	investment	NOUN
iiclr-17446	193	5	which	which	PRON
iiclr-17446	193	6	actually	actually	ADV
iiclr-17446	193	7	operate	operate	VERB
iiclr-17446	193	8	for	for	ADP
iiclr-17446	193	9	a	a	DET
iiclr-17446	193	10	period	period	NOUN
iiclr-17446	193	11	less	less	ADJ
iiclr-17446	193	12	than	than	ADP
iiclr-17446	193	13	ten	ten	NUM
iiclr-17446	193	14	years	year	NOUN
iiclr-17446	193	15	,	,	PUNCT
iiclr-17446	193	16	shall	shall	AUX
iiclr-17446	193	17	repay	repay	VERB
iiclr-17446	193	18	the	the	DET
iiclr-17446	193	19	amount	amount	NOUN
iiclr-17446	193	20	of	of	ADP
iiclr-17446	193	21	income	income	NOUN
iiclr-17446	193	22	tax	tax	NOUN
iiclr-17446	193	23	exempted	exempt	VERB
iiclr-17446	193	24	or	or	CCONJ
iiclr-17446	193	25	reduced	reduce	VERB
iiclr-17446	193	26	.	.	PUNCT
iiclr-17446	194	1	the	the	DET
iiclr-17446	194	2	relevant	relevant	ADJ
iiclr-17446	194	3	regulations	regulation	NOUN
iiclr-17446	194	4	,	,	PUNCT
iiclr-17446	194	5	promulgated	promulgate	VERB
iiclr-17446	194	6	by	by	ADP
iiclr-17446	194	7	the	the	DET
iiclr-17446	194	8	state	state	PROPN
iiclr-17446	194	9	council	council	PROPN
iiclr-17446	194	10	before	before	ADP
iiclr-17446	194	11	the	the	DET
iiclr-17446	194	12	entry	entry	NOUN
iiclr-17446	194	13	into	into	ADP
iiclr-17446	194	14	force	force	NOUN
iiclr-17446	194	15	of	of	ADP
iiclr-17446	194	16	this	this	DET
iiclr-17446	194	17	law	law	NOUN
iiclr-17446	194	18	,	,	PUNCT
iiclr-17446	194	19	which	which	PRON
iiclr-17446	194	20	provide	provide	VERB
iiclr-17446	194	21	preferential	preferential	ADJ
iiclr-17446	194	22	treatment	treatment	NOUN
iiclr-17446	194	23	of	of	ADP
iiclr-17446	194	24	exemption	exemption	NOUN
iiclr-17446	194	25	from	from	ADP
iiclr-17446	194	26	or	or	CCONJ
iiclr-17446	194	27	reduction	reduction	NOUN
iiclr-17446	194	28	of	of	ADP
iiclr-17446	194	29	income	income	NOUN
iiclr-17446	194	30	tax	tax	NOUN
iiclr-17446	194	31	on	on	ADP
iiclr-17446	194	32	enterprises	enterprise	NOUN
iiclr-17446	194	33	engaged	engage	VERB
iiclr-17446	194	34	in	in	ADP
iiclr-17446	194	35	energy	energy	NOUN
iiclr-17446	194	36	,	,	PUNCT
iiclr-17446	194	37	communications	communication	NOUN
iiclr-17446	194	38	,	,	PUNCT
iiclr-17446	194	39	harbour	harbour	NOUN
iiclr-17446	194	40	,	,	PUNCT
iiclr-17446	194	41	wharf	wharf	NOUN
iiclr-17446	194	42	and	and	CCONJ
iiclr-17446	194	43	other	other	ADJ
iiclr-17446	194	44	major	major	ADJ
iiclr-17446	194	45	projects	project	NOUN
iiclr-17446	194	46	[	[	X
iiclr-17446	194	47	vol	vol	NOUN
iiclr-17446	194	48	.	.	PUNCT
iiclr-17446	195	1	2:415	2:415	NUM
iiclr-17446	195	2	chinese	chinese	ADJ
iiclr-17446	195	3	tax	tax	NOUN
iiclr-17446	195	4	of	of	ADP
iiclr-17446	195	5	a	a	DET
iiclr-17446	195	6	production	production	NOUN
iiclr-17446	195	7	nature	nature	NOUN
iiclr-17446	195	8	for	for	ADP
iiclr-17446	195	9	a	a	DET
iiclr-17446	195	10	period	period	NOUN
iiclr-17446	195	11	longer	long	ADV
iiclr-17446	195	12	than	than	ADP
iiclr-17446	195	13	that	that	PRON
iiclr-17446	195	14	specified	specify	VERB
iiclr-17446	195	15	in	in	ADP
iiclr-17446	195	16	the	the	DET
iiclr-17446	195	17	preceding	precede	VERB
iiclr-17446	195	18	paragraph	paragraph	NOUN
iiclr-17446	195	19	,	,	PUNCT
iiclr-17446	195	20	or	or	CCONJ
iiclr-17446	195	21	which	which	PRON
iiclr-17446	195	22	provide	provide	VERB
iiclr-17446	195	23	preferential	preferential	ADJ
iiclr-17446	195	24	treatment	treatment	NOUN
iiclr-17446	195	25	of	of	ADP
iiclr-17446	195	26	exemption	exemption	NOUN
iiclr-17446	195	27	from	from	ADP
iiclr-17446	195	28	or	or	CCONJ
iiclr-17446	195	29	reduction	reduction	NOUN
iiclr-17446	195	30	of	of	ADP
iiclr-17446	195	31	income	income	NOUN
iiclr-17446	195	32	tax	tax	NOUN
iiclr-17446	195	33	on	on	ADP
iiclr-17446	195	34	enterprises	enterprise	NOUN
iiclr-17446	195	35	engaged	engage	VERB
iiclr-17446	195	36	in	in	ADP
iiclr-17446	195	37	major	major	ADJ
iiclr-17446	195	38	projects	project	NOUN
iiclr-17446	195	39	of	of	ADP
iiclr-17446	195	40	a	a	DET
iiclr-17446	195	41	non	non	ADJ
iiclr-17446	195	42	-	-	NOUN
iiclr-17446	195	43	production	production	ADJ
iiclr-17446	195	44	nature	nature	NOUN
iiclr-17446	195	45	,	,	PUNCT
iiclr-17446	195	46	shall	shall	AUX
iiclr-17446	195	47	remain	remain	VERB
iiclr-17446	195	48	applicable	applicable	ADJ
iiclr-17446	195	49	after	after	SCONJ
iiclr-17446	195	50	this	this	DET
iiclr-17446	195	51	law	law	NOUN
iiclr-17446	195	52	enters	enter	VERB
iiclr-17446	195	53	into	into	ADP
iiclr-17446	195	54	force	force	NOUN
iiclr-17446	195	55	.	.	PUNCT
iiclr-17446	196	1	any	any	DET
iiclr-17446	196	2	enterprise	enterprise	NOUN
iiclr-17446	196	3	with	with	ADP
iiclr-17446	196	4	foreign	foreign	ADJ
iiclr-17446	196	5	investment	investment	NOUN
iiclr-17446	196	6	which	which	PRON
iiclr-17446	196	7	is	be	AUX
iiclr-17446	196	8	engaged	engage	VERB
iiclr-17446	196	9	in	in	ADP
iiclr-17446	196	10	agriculture	agriculture	NOUN
iiclr-17446	196	11	,	,	PUNCT
iiclr-17446	196	12	forestry	forestry	NOUN
iiclr-17446	196	13	or	or	CCONJ
iiclr-17446	196	14	animal	animal	NOUN
iiclr-17446	196	15	husbandry	husbandry	NOUN
iiclr-17446	196	16	and	and	CCONJ
iiclr-17446	196	17	any	any	DET
iiclr-17446	196	18	other	other	ADJ
iiclr-17446	196	19	enterprise	enterprise	NOUN
iiclr-17446	196	20	with	with	ADP
iiclr-17446	196	21	foreign	foreign	ADJ
iiclr-17446	196	22	investment	investment	NOUN
iiclr-17446	196	23	which	which	PRON
iiclr-17446	196	24	is	be	AUX
iiclr-17446	196	25	established	establish	VERB
iiclr-17446	196	26	in	in	ADP
iiclr-17446	196	27	remote	remote	ADJ
iiclr-17446	196	28	underdeveloped	underdeveloped	ADJ
iiclr-17446	196	29	areas	area	NOUN
iiclr-17446	196	30	may	may	AUX
iiclr-17446	196	31	,	,	PUNCT
iiclr-17446	196	32	upon	upon	SCONJ
iiclr-17446	196	33	approval	approval	NOUN
iiclr-17446	196	34	by	by	ADP
iiclr-17446	196	35	the	the	DET
iiclr-17446	196	36	competent	competent	ADJ
iiclr-17446	196	37	department	department	NOUN
iiclr-17446	196	38	for	for	ADP
iiclr-17446	196	39	tax	tax	NOUN
iiclr-17446	196	40	affairs	affair	NOUN
iiclr-17446	196	41	under	under	ADP
iiclr-17446	196	42	the	the	DET
iiclr-17446	196	43	state	state	NOUN
iiclr-17446	196	44	council	council	NOUN
iiclr-17446	196	45	of	of	ADP
iiclr-17446	196	46	an	an	DET
iiclr-17446	196	47	application	application	NOUN
iiclr-17446	196	48	filed	file	VERB
iiclr-17446	196	49	by	by	ADP
iiclr-17446	196	50	the	the	DET
iiclr-17446	196	51	enterprise	enterprise	NOUN
iiclr-17446	196	52	,	,	PUNCT
iiclr-17446	196	53	be	be	AUX
iiclr-17446	196	54	allowed	allow	VERB
iiclr-17446	196	55	a	a	DET
iiclr-17446	196	56	fifteen	fifteen	NUM
iiclr-17446	196	57	to	to	PART
iiclr-17446	196	58	thirty	thirty	NUM
iiclr-17446	196	59	percent	percent	NOUN
iiclr-17446	196	60	reduction	reduction	NOUN
iiclr-17446	196	61	of	of	ADP
iiclr-17446	196	62	the	the	DET
iiclr-17446	196	63	amount	amount	NOUN
iiclr-17446	196	64	of	of	ADP
iiclr-17446	196	65	income	income	NOUN
iiclr-17446	196	66	tax	tax	NOUN
iiclr-17446	196	67	payable	payable	ADJ
iiclr-17446	196	68	for	for	ADP
iiclr-17446	196	69	a	a	DET
iiclr-17446	196	70	period	period	NOUN
iiclr-17446	196	71	of	of	ADP
iiclr-17446	196	72	another	another	DET
iiclr-17446	196	73	ten	ten	NUM
iiclr-17446	196	74	years	year	NOUN
iiclr-17446	196	75	following	follow	VERB
iiclr-17446	196	76	the	the	DET
iiclr-17446	196	77	expiration	expiration	NOUN
iiclr-17446	196	78	of	of	ADP
iiclr-17446	196	79	the	the	DET
iiclr-17446	196	80	period	period	NOUN
iiclr-17446	196	81	for	for	ADP
iiclr-17446	196	82	tax	tax	NOUN
iiclr-17446	196	83	exemption	exemption	NOUN
iiclr-17446	196	84	and	and	CCONJ
iiclr-17446	196	85	reduction	reduction	NOUN
iiclr-17446	196	86	as	as	SCONJ
iiclr-17446	196	87	provided	provide	VERB
iiclr-17446	196	88	for	for	ADP
iiclr-17446	196	89	in	in	ADP
iiclr-17446	196	90	the	the	DET
iiclr-17446	196	91	preceding	precede	VERB
iiclr-17446	196	92	two	two	NUM
iiclr-17446	196	93	paragraphs	paragraph	NOUN
iiclr-17446	196	94	.	.	PUNCT
iiclr-17446	197	1	after	after	SCONJ
iiclr-17446	197	2	this	this	DET
iiclr-17446	197	3	law	law	NOUN
iiclr-17446	197	4	enters	enter	VERB
iiclr-17446	197	5	into	into	ADP
iiclr-17446	197	6	force	force	NOUN
iiclr-17446	197	7	,	,	PUNCT
iiclr-17446	197	8	any	any	DET
iiclr-17446	197	9	modification	modification	NOUN
iiclr-17446	197	10	to	to	ADP
iiclr-17446	197	11	the	the	DET
iiclr-17446	197	12	provisions	provision	NOUN
iiclr-17446	197	13	of	of	ADP
iiclr-17446	197	14	the	the	DET
iiclr-17446	197	15	preceding	precede	VERB
iiclr-17446	197	16	three	three	NUM
iiclr-17446	197	17	paragraphs	paragraph	NOUN
iiclr-17446	197	18	of	of	ADP
iiclr-17446	197	19	this	this	DET
iiclr-17446	197	20	article	article	NOUN
iiclr-17446	197	21	on	on	ADP
iiclr-17446	197	22	the	the	DET
iiclr-17446	197	23	exemption	exemption	NOUN
iiclr-17446	197	24	or	or	CCONJ
iiclr-17446	197	25	reduction	reduction	NOUN
iiclr-17446	197	26	of	of	ADP
iiclr-17446	197	27	income	income	NOUN
iiclr-17446	197	28	tax	tax	NOUN
iiclr-17446	197	29	on	on	ADP
iiclr-17446	197	30	enterprises	enterprise	NOUN
iiclr-17446	197	31	shall	shall	AUX
iiclr-17446	197	32	be	be	AUX
iiclr-17446	197	33	submitted	submit	VERB
iiclr-17446	197	34	by	by	ADP
iiclr-17446	197	35	the	the	DET
iiclr-17446	197	36	state	state	PROPN
iiclr-17446	197	37	council	council	PROPN
iiclr-17446	197	38	to	to	ADP
iiclr-17446	197	39	the	the	DET
iiclr-17446	197	40	standing	standing	PROPN
iiclr-17446	197	41	committee	committee	PROPN
iiclr-17446	197	42	of	of	ADP
iiclr-17446	197	43	the	the	DET
iiclr-17446	197	44	national	national	PROPN
iiclr-17446	197	45	people	people	NOUN
iiclr-17446	197	46	's	's	PART
iiclr-17446	197	47	congress	congress	PROPN
iiclr-17446	197	48	for	for	ADP
iiclr-17446	197	49	decision	decision	NOUN
iiclr-17446	197	50	.	.	PUNCT
iiclr-17446	198	1	article	article	NOUN
iiclr-17446	198	2	9	9	NUM
iiclr-17446	198	3	:	:	PUNCT
iiclr-17446	198	4	the	the	DET
iiclr-17446	198	5	exemption	exemption	NOUN
iiclr-17446	198	6	or	or	CCONJ
iiclr-17446	198	7	reduction	reduction	NOUN
iiclr-17446	198	8	of	of	ADP
iiclr-17446	198	9	local	local	ADJ
iiclr-17446	198	10	income	income	NOUN
iiclr-17446	198	11	tax	tax	NOUN
iiclr-17446	198	12	on	on	ADP
iiclr-17446	198	13	any	any	DET
iiclr-17446	198	14	enterprise	enterprise	NOUN
iiclr-17446	198	15	with	with	ADP
iiclr-17446	198	16	foreign	foreign	ADJ
iiclr-17446	198	17	investment	investment	NOUN
iiclr-17446	198	18	which	which	PRON
iiclr-17446	198	19	operates	operate	VERB
iiclr-17446	198	20	in	in	ADP
iiclr-17446	198	21	an	an	DET
iiclr-17446	198	22	industry	industry	NOUN
iiclr-17446	198	23	or	or	CCONJ
iiclr-17446	198	24	undertakes	undertake	VERB
iiclr-17446	198	25	a	a	DET
iiclr-17446	198	26	project	project	NOUN
iiclr-17446	198	27	encouraged	encourage	VERB
iiclr-17446	198	28	by	by	ADP
iiclr-17446	198	29	the	the	DET
iiclr-17446	198	30	state	state	NOUN
iiclr-17446	198	31	shall	shall	AUX
iiclr-17446	198	32	,	,	PUNCT
iiclr-17446	198	33	in	in	ADP
iiclr-17446	198	34	accordance	accordance	NOUN
iiclr-17446	198	35	with	with	ADP
iiclr-17446	198	36	the	the	DET
iiclr-17446	198	37	actual	actual	ADJ
iiclr-17446	198	38	situation	situation	NOUN
iiclr-17446	198	39	,	,	PUNCT
iiclr-17446	198	40	be	be	AUX
iiclr-17446	198	41	at	at	ADP
iiclr-17446	198	42	the	the	DET
iiclr-17446	198	43	discretion	discretion	NOUN
iiclr-17446	198	44	of	of	ADP
iiclr-17446	198	45	the	the	DET
iiclr-17446	198	46	people	people	NOUN
iiclr-17446	198	47	's	's	PART
iiclr-17446	198	48	government	government	NOUN
iiclr-17446	198	49	of	of	ADP
iiclr-17446	198	50	the	the	DET
iiclr-17446	198	51	province	province	NOUN
iiclr-17446	198	52	,	,	PUNCT
iiclr-17446	198	53	autonomous	autonomous	ADJ
iiclr-17446	198	54	region	region	NOUN
iiclr-17446	198	55	or	or	CCONJ
iiclr-17446	198	56	municipality	municipality	NOUN
iiclr-17446	198	57	directly	directly	ADV
iiclr-17446	198	58	under	under	ADP
iiclr-17446	198	59	the	the	DET
iiclr-17446	198	60	central	central	ADJ
iiclr-17446	198	61	government	government	NOUN
iiclr-17446	198	62	.	.	PUNCT
iiclr-17446	199	1	article	article	NOUN
iiclr-17446	199	2	10	10	NUM
iiclr-17446	199	3	:	:	PUNCT
iiclr-17446	199	4	any	any	DET
iiclr-17446	199	5	foreign	foreign	ADJ
iiclr-17446	199	6	investor	investor	NOUN
iiclr-17446	199	7	of	of	ADP
iiclr-17446	199	8	an	an	DET
iiclr-17446	199	9	enterprise	enterprise	NOUN
iiclr-17446	199	10	with	with	ADP
iiclr-17446	199	11	foreign	foreign	ADJ
iiclr-17446	199	12	investment	investment	NOUN
iiclr-17446	199	13	which	which	PRON
iiclr-17446	199	14	reinvests	reinvest	VERB
iiclr-17446	199	15	its	its	PRON
iiclr-17446	199	16	share	share	NOUN
iiclr-17446	199	17	of	of	ADP
iiclr-17446	199	18	profit	profit	NOUN
iiclr-17446	199	19	obtained	obtain	VERB
iiclr-17446	199	20	from	from	ADP
iiclr-17446	199	21	the	the	DET
iiclr-17446	199	22	enterprise	enterprise	NOUN
iiclr-17446	199	23	directly	directly	ADV
iiclr-17446	199	24	into	into	ADP
iiclr-17446	199	25	that	that	DET
iiclr-17446	199	26	enterprise	enterprise	NOUN
iiclr-17446	199	27	by	by	ADP
iiclr-17446	199	28	increasing	increase	VERB
iiclr-17446	199	29	its	its	PRON
iiclr-17446	199	30	capital	capital	NOUN
iiclr-17446	199	31	,	,	PUNCT
iiclr-17446	199	32	or	or	CCONJ
iiclr-17446	199	33	uses	use	VERB
iiclr-17446	199	34	the	the	DET
iiclr-17446	199	35	profit	profit	NOUN
iiclr-17446	199	36	as	as	ADP
iiclr-17446	199	37	capital	capital	NOUN
iiclr-17446	199	38	investment	investment	NOUN
iiclr-17446	199	39	to	to	PART
iiclr-17446	199	40	establish	establish	VERB
iiclr-17446	199	41	other	other	ADJ
iiclr-17446	199	42	enterprises	enterprise	NOUN
iiclr-17446	199	43	with	with	ADP
iiclr-17446	199	44	foreign	foreign	ADJ
iiclr-17446	199	45	investment	investment	NOUN
iiclr-17446	199	46	to	to	PART
iiclr-17446	199	47	operate	operate	VERB
iiclr-17446	199	48	for	for	ADP
iiclr-17446	199	49	a	a	DET
iiclr-17446	199	50	period	period	NOUN
iiclr-17446	199	51	of	of	ADP
iiclr-17446	199	52	not	not	PART
iiclr-17446	199	53	less	less	ADJ
iiclr-17446	199	54	than	than	ADP
iiclr-17446	199	55	five	five	NUM
iiclr-17446	199	56	years	year	NOUN
iiclr-17446	199	57	shall	shall	AUX
iiclr-17446	199	58	,	,	PUNCT
iiclr-17446	199	59	upon	upon	SCONJ
iiclr-17446	199	60	approval	approval	NOUN
iiclr-17446	199	61	by	by	ADP
iiclr-17446	199	62	the	the	DET
iiclr-17446	199	63	tax	tax	NOUN
iiclr-17446	199	64	authorities	authority	NOUN
iiclr-17446	199	65	of	of	ADP
iiclr-17446	199	66	an	an	DET
iiclr-17446	199	67	application	application	NOUN
iiclr-17446	199	68	filed	file	VERB
iiclr-17446	199	69	by	by	ADP
iiclr-17446	199	70	the	the	DET
iiclr-17446	199	71	investor	investor	NOUN
iiclr-17446	199	72	,	,	PUNCT
iiclr-17446	199	73	be	be	AUX
iiclr-17446	199	74	refunded	refund	VERB
iiclr-17446	199	75	forty	forty	NUM
iiclr-17446	199	76	percent	percent	NOUN
iiclr-17446	199	77	of	of	ADP
iiclr-17446	199	78	the	the	DET
iiclr-17446	199	79	income	income	NOUN
iiclr-17446	199	80	tax	tax	NOUN
iiclr-17446	199	81	already	already	ADV
iiclr-17446	199	82	paid	pay	VERB
iiclr-17446	199	83	on	on	ADP
iiclr-17446	199	84	the	the	DET
iiclr-17446	199	85	reinvested	reinveste	VERB
iiclr-17446	199	86	amount	amount	NOUN
iiclr-17446	199	87	.	.	PUNCT
iiclr-17446	200	1	where	where	SCONJ
iiclr-17446	200	2	other	other	ADJ
iiclr-17446	200	3	preferential	preferential	ADJ
iiclr-17446	200	4	provisions	provision	NOUN
iiclr-17446	200	5	are	be	AUX
iiclr-17446	200	6	provided	provide	VERB
iiclr-17446	200	7	by	by	ADP
iiclr-17446	200	8	the	the	DET
iiclr-17446	200	9	state	state	PROPN
iiclr-17446	200	10	council	council	PROPN
iiclr-17446	200	11	,	,	PUNCT
iiclr-17446	200	12	such	such	ADJ
iiclr-17446	200	13	provisions	provision	NOUN
iiclr-17446	200	14	shall	shall	AUX
iiclr-17446	200	15	apply	apply	VERB
iiclr-17446	200	16	.	.	PUNCT
iiclr-17446	201	1	if	if	SCONJ
iiclr-17446	201	2	the	the	DET
iiclr-17446	201	3	investor	investor	NOUN
iiclr-17446	201	4	withdraws	withdraw	VERB
iiclr-17446	201	5	its	its	PRON
iiclr-17446	201	6	reinvestment	reinvestment	NOUN
iiclr-17446	201	7	before	before	ADP
iiclr-17446	201	8	the	the	DET
iiclr-17446	201	9	expiration	expiration	NOUN
iiclr-17446	201	10	of	of	ADP
iiclr-17446	201	11	a	a	DET
iiclr-17446	201	12	period	period	NOUN
iiclr-17446	201	13	of	of	ADP
iiclr-17446	201	14	five	five	NUM
iiclr-17446	201	15	years	year	NOUN
iiclr-17446	201	16	,	,	PUNCT
iiclr-17446	201	17	it	it	PRON
iiclr-17446	201	18	shall	shall	AUX
iiclr-17446	201	19	repay	repay	VERB
iiclr-17446	201	20	the	the	DET
iiclr-17446	201	21	refunded	refunded	ADJ
iiclr-17446	201	22	tax	tax	NOUN
iiclr-17446	201	23	.	.	PUNCT
iiclr-17446	202	1	article	article	NOUN
iiclr-17446	202	2	11	11	NUM
iiclr-17446	202	3	:	:	PUNCT
iiclr-17446	202	4	losses	loss	NOUN
iiclr-17446	202	5	incurred	incur	VERB
iiclr-17446	202	6	in	in	ADP
iiclr-17446	202	7	a	a	DET
iiclr-17446	202	8	tax	tax	NOUN
iiclr-17446	202	9	year	year	NOUN
iiclr-17446	202	10	by	by	ADP
iiclr-17446	202	11	any	any	DET
iiclr-17446	202	12	enterprise	enterprise	NOUN
iiclr-17446	202	13	with	with	ADP
iiclr-17446	202	14	foreign	foreign	ADJ
iiclr-17446	202	15	investment	investment	NOUN
iiclr-17446	202	16	and	and	CCONJ
iiclr-17446	202	17	by	by	ADP
iiclr-17446	202	18	an	an	DET
iiclr-17446	202	19	establishment	establishment	NOUN
iiclr-17446	202	20	or	or	CCONJ
iiclr-17446	202	21	a	a	DET
iiclr-17446	202	22	place	place	NOUN
iiclr-17446	202	23	set	set	VERB
iiclr-17446	202	24	up	up	ADP
iiclr-17446	202	25	in	in	ADP
iiclr-17446	202	26	china	china	PROPN
iiclr-17446	202	27	by	by	ADP
iiclr-17446	202	28	a	a	DET
iiclr-17446	202	29	foreign	foreign	ADJ
iiclr-17446	202	30	enterprise	enterprise	NOUN
iiclr-17446	202	31	to	to	PART
iiclr-17446	202	32	engage	engage	VERB
iiclr-17446	202	33	in	in	ADP
iiclr-17446	202	34	production	production	NOUN
iiclr-17446	202	35	or	or	CCONJ
iiclr-17446	202	36	business	business	NOUN
iiclr-17446	202	37	operations	operation	NOUN
iiclr-17446	202	38	may	may	AUX
iiclr-17446	202	39	be	be	AUX
iiclr-17446	202	40	made	make	VERB
iiclr-17446	202	41	up	up	ADP
iiclr-17446	202	42	by	by	ADP
iiclr-17446	202	43	the	the	DET
iiclr-17446	202	44	income	income	NOUN
iiclr-17446	202	45	of	of	ADP
iiclr-17446	202	46	the	the	DET
iiclr-17446	202	47	following	follow	VERB
iiclr-17446	202	48	tax	tax	NOUN
iiclr-17446	202	49	year	year	NOUN
iiclr-17446	202	50	.	.	PUNCT
iiclr-17446	203	1	should	should	AUX
iiclr-17446	203	2	the	the	DET
iiclr-17446	203	3	1992	1992	NUM
iiclr-17446	203	4	]	]	PUNCT
iiclr-17446	203	5	ind	ind	NOUN
iiclr-17446	203	6	.	.	PUNCT
iiclr-17446	204	1	int'l	int'l	PROPN
iiclr-17446	204	2	&	&	CCONJ
iiclr-17446	204	3	comp	comp	PROPN
iiclr-17446	204	4	.	.	PUNCT
iiclr-17446	205	1	l.	l.	PROPN
iiclr-17446	205	2	rev	rev	PROPN
iiclr-17446	205	3	.	.	PROPN
iiclr-17446	206	1	income	income	NOUN
iiclr-17446	206	2	of	of	ADP
iiclr-17446	206	3	the	the	DET
iiclr-17446	206	4	following	follow	VERB
iiclr-17446	206	5	tax	tax	NOUN
iiclr-17446	206	6	year	year	NOUN
iiclr-17446	206	7	be	be	AUX
iiclr-17446	206	8	insufficient	insufficient	ADJ
iiclr-17446	206	9	to	to	PART
iiclr-17446	206	10	make	make	VERB
iiclr-17446	206	11	up	up	ADP
iiclr-17446	206	12	for	for	ADP
iiclr-17446	206	13	the	the	DET
iiclr-17446	206	14	said	say	VERB
iiclr-17446	206	15	losses	loss	NOUN
iiclr-17446	206	16	,	,	PUNCT
iiclr-17446	206	17	the	the	DET
iiclr-17446	206	18	balance	balance	NOUN
iiclr-17446	206	19	may	may	AUX
iiclr-17446	206	20	be	be	AUX
iiclr-17446	206	21	made	make	VERB
iiclr-17446	206	22	up	up	ADP
iiclr-17446	206	23	by	by	ADP
iiclr-17446	206	24	its	its	PRON
iiclr-17446	206	25	income	income	NOUN
iiclr-17446	206	26	of	of	ADP
iiclr-17446	206	27	the	the	DET
iiclr-17446	206	28	further	further	ADJ
iiclr-17446	206	29	subsequent	subsequent	ADJ
iiclr-17446	206	30	year	year	NOUN
iiclr-17446	206	31	,	,	PUNCT
iiclr-17446	206	32	and	and	CCONJ
iiclr-17446	206	33	so	so	ADV
iiclr-17446	206	34	on	on	ADV
iiclr-17446	206	35	,	,	PUNCT
iiclr-17446	206	36	over	over	ADP
iiclr-17446	206	37	a	a	DET
iiclr-17446	206	38	period	period	NOUN
iiclr-17446	206	39	not	not	PART
iiclr-17446	206	40	exceeding	exceed	VERB
iiclr-17446	206	41	five	five	NUM
iiclr-17446	206	42	years	year	NOUN
iiclr-17446	206	43	.	.	PUNCT
iiclr-17446	207	1	article	article	NOUN
iiclr-17446	207	2	12	12	NUM
iiclr-17446	207	3	:	:	PUNCT
iiclr-17446	207	4	any	any	DET
iiclr-17446	207	5	enterprise	enterprise	NOUN
iiclr-17446	207	6	with	with	ADP
iiclr-17446	207	7	foreign	foreign	ADJ
iiclr-17446	207	8	investment	investment	NOUN
iiclr-17446	207	9	shall	shall	AUX
iiclr-17446	207	10	be	be	AUX
iiclr-17446	207	11	allowed	allow	VERB
iiclr-17446	207	12	,	,	PUNCT
iiclr-17446	207	13	when	when	SCONJ
iiclr-17446	207	14	filing	file	VERB
iiclr-17446	207	15	a	a	DET
iiclr-17446	207	16	consolidated	consolidated	ADJ
iiclr-17446	207	17	income	income	NOUN
iiclr-17446	207	18	tax	tax	NOUN
iiclr-17446	207	19	return	return	NOUN
iiclr-17446	207	20	,	,	PUNCT
iiclr-17446	207	21	to	to	PART
iiclr-17446	207	22	deduct	deduct	VERB
iiclr-17446	207	23	from	from	ADP
iiclr-17446	207	24	the	the	DET
iiclr-17446	207	25	amount	amount	NOUN
iiclr-17446	207	26	of	of	ADP
iiclr-17446	207	27	tax	tax	NOUN
iiclr-17446	207	28	payable	payable	ADJ
iiclr-17446	207	29	the	the	DET
iiclr-17446	207	30	foreign	foreign	ADJ
iiclr-17446	207	31	income	income	NOUN
iiclr-17446	207	32	tax	tax	NOUN
iiclr-17446	207	33	already	already	ADV
iiclr-17446	207	34	paid	pay	VERB
iiclr-17446	207	35	abroad	abroad	ADV
iiclr-17446	207	36	in	in	ADP
iiclr-17446	207	37	respect	respect	NOUN
iiclr-17446	207	38	of	of	ADP
iiclr-17446	207	39	the	the	DET
iiclr-17446	207	40	income	income	NOUN
iiclr-17446	207	41	derived	derive	VERB
iiclr-17446	207	42	from	from	ADP
iiclr-17446	207	43	sources	source	NOUN
iiclr-17446	207	44	outside	outside	ADP
iiclr-17446	207	45	china	china	PROPN
iiclr-17446	207	46	.	.	PUNCT
iiclr-17446	208	1	the	the	DET
iiclr-17446	208	2	deductible	deductible	ADJ
iiclr-17446	208	3	amount	amount	NOUN
iiclr-17446	208	4	shall	shall	AUX
iiclr-17446	208	5	,	,	PUNCT
iiclr-17446	208	6	however	however	ADV
iiclr-17446	208	7	,	,	PUNCT
iiclr-17446	208	8	not	not	PART
iiclr-17446	208	9	exceed	exceed	VERB
iiclr-17446	208	10	the	the	DET
iiclr-17446	208	11	amount	amount	NOUN
iiclr-17446	208	12	of	of	ADP
iiclr-17446	208	13	income	income	NOUN
iiclr-17446	208	14	tax	tax	NOUN
iiclr-17446	208	15	otherwise	otherwise	ADV
iiclr-17446	208	16	payable	payable	ADJ
iiclr-17446	208	17	under	under	ADP
iiclr-17446	208	18	this	this	DET
iiclr-17446	208	19	law	law	NOUN
iiclr-17446	208	20	in	in	ADP
iiclr-17446	208	21	respect	respect	NOUN
iiclr-17446	208	22	of	of	ADP
iiclr-17446	208	23	the	the	DET
iiclr-17446	208	24	income	income	NOUN
iiclr-17446	208	25	derived	derive	VERB
iiclr-17446	208	26	from	from	ADP
iiclr-17446	208	27	sources	source	NOUN
iiclr-17446	208	28	outside	outside	ADP
iiclr-17446	208	29	china	china	PROPN
iiclr-17446	208	30	.	.	PUNCT
iiclr-17446	209	1	article	article	NOUN
iiclr-17446	209	2	13	13	NUM
iiclr-17446	209	3	:	:	PUNCT
iiclr-17446	209	4	the	the	DET
iiclr-17446	209	5	payment	payment	NOUN
iiclr-17446	209	6	or	or	CCONJ
iiclr-17446	209	7	receipt	receipt	NOUN
iiclr-17446	209	8	of	of	ADP
iiclr-17446	209	9	charges	charge	NOUN
iiclr-17446	209	10	or	or	CCONJ
iiclr-17446	209	11	fees	fee	NOUN
iiclr-17446	209	12	in	in	ADP
iiclr-17446	209	13	business	business	NOUN
iiclr-17446	209	14	transactions	transaction	NOUN
iiclr-17446	209	15	between	between	ADP
iiclr-17446	209	16	an	an	DET
iiclr-17446	209	17	enterprise	enterprise	NOUN
iiclr-17446	209	18	with	with	ADP
iiclr-17446	209	19	foreign	foreign	ADJ
iiclr-17446	209	20	investment	investment	NOUN
iiclr-17446	209	21	,	,	PUNCT
iiclr-17446	209	22	or	or	CCONJ
iiclr-17446	209	23	an	an	DET
iiclr-17446	209	24	establishment	establishment	NOUN
iiclr-17446	209	25	or	or	CCONJ
iiclr-17446	209	26	a	a	DET
iiclr-17446	209	27	place	place	NOUN
iiclr-17446	209	28	set	set	VERB
iiclr-17446	209	29	up	up	ADP
iiclr-17446	209	30	in	in	ADP
iiclr-17446	209	31	china	china	PROPN
iiclr-17446	209	32	by	by	ADP
iiclr-17446	209	33	a	a	DET
iiclr-17446	209	34	foreign	foreign	ADJ
iiclr-17446	209	35	enterprise	enterprise	NOUN
iiclr-17446	209	36	to	to	PART
iiclr-17446	209	37	engage	engage	VERB
iiclr-17446	209	38	in	in	ADP
iiclr-17446	209	39	production	production	NOUN
iiclr-17446	209	40	or	or	CCONJ
iiclr-17446	209	41	business	business	NOUN
iiclr-17446	209	42	operations	operation	NOUN
iiclr-17446	209	43	,	,	PUNCT
iiclr-17446	209	44	and	and	CCONJ
iiclr-17446	209	45	its	its	PRON
iiclr-17446	209	46	associated	associated	ADJ
iiclr-17446	209	47	enterprises	enterprise	NOUN
iiclr-17446	209	48	,	,	PUNCT
iiclr-17446	209	49	shall	shall	AUX
iiclr-17446	209	50	be	be	AUX
iiclr-17446	209	51	made	make	VERB
iiclr-17446	209	52	in	in	ADP
iiclr-17446	209	53	the	the	DET
iiclr-17446	209	54	same	same	ADJ
iiclr-17446	209	55	manner	manner	NOUN
iiclr-17446	209	56	as	as	ADP
iiclr-17446	209	57	the	the	DET
iiclr-17446	209	58	payment	payment	NOUN
iiclr-17446	209	59	or	or	CCONJ
iiclr-17446	209	60	receipt	receipt	NOUN
iiclr-17446	209	61	of	of	ADP
iiclr-17446	209	62	charges	charge	NOUN
iiclr-17446	209	63	or	or	CCONJ
iiclr-17446	209	64	fees	fee	NOUN
iiclr-17446	209	65	in	in	ADP
iiclr-17446	209	66	business	business	NOUN
iiclr-17446	209	67	transactions	transaction	NOUN
iiclr-17446	209	68	between	between	ADP
iiclr-17446	209	69	independent	independent	ADJ
iiclr-17446	209	70	enterprises	enterprise	NOUN
iiclr-17446	209	71	.	.	PUNCT
iiclr-17446	210	1	where	where	SCONJ
iiclr-17446	210	2	the	the	DET
iiclr-17446	210	3	payment	payment	NOUN
iiclr-17446	210	4	or	or	CCONJ
iiclr-17446	210	5	receipt	receipt	NOUN
iiclr-17446	210	6	of	of	ADP
iiclr-17446	210	7	charges	charge	NOUN
iiclr-17446	210	8	or	or	CCONJ
iiclr-17446	210	9	fees	fee	NOUN
iiclr-17446	210	10	is	be	AUX
iiclr-17446	210	11	not	not	PART
iiclr-17446	210	12	made	make	VERB
iiclr-17446	210	13	in	in	ADP
iiclr-17446	210	14	the	the	DET
iiclr-17446	210	15	same	same	ADJ
iiclr-17446	210	16	manner	manner	NOUN
iiclr-17446	210	17	as	as	ADP
iiclr-17446	210	18	in	in	ADP
iiclr-17446	210	19	business	business	NOUN
iiclr-17446	210	20	transactions	transaction	NOUN
iiclr-17446	210	21	between	between	ADP
iiclr-17446	210	22	independent	independent	ADJ
iiclr-17446	210	23	enterprises	enterprise	NOUN
iiclr-17446	210	24	and	and	CCONJ
iiclr-17446	210	25	results	result	NOUN
iiclr-17446	210	26	in	in	ADP
iiclr-17446	210	27	a	a	DET
iiclr-17446	210	28	reduction	reduction	NOUN
iiclr-17446	210	29	of	of	ADP
iiclr-17446	210	30	the	the	DET
iiclr-17446	210	31	taxable	taxable	ADJ
iiclr-17446	210	32	income	income	NOUN
iiclr-17446	210	33	,	,	PUNCT
iiclr-17446	210	34	the	the	DET
iiclr-17446	210	35	tax	tax	NOUN
iiclr-17446	210	36	authorities	authority	NOUN
iiclr-17446	210	37	shall	shall	AUX
iiclr-17446	210	38	have	have	VERB
iiclr-17446	210	39	the	the	DET
iiclr-17446	210	40	right	right	NOUN
iiclr-17446	210	41	to	to	PART
iiclr-17446	210	42	make	make	VERB
iiclr-17446	210	43	reasonable	reasonable	ADJ
iiclr-17446	210	44	adjustments	adjustment	NOUN
iiclr-17446	210	45	.	.	PUNCT
iiclr-17446	211	1	article	article	NOUN
iiclr-17446	211	2	14	14	NUM
iiclr-17446	211	3	:	:	PUNCT
iiclr-17446	211	4	where	where	SCONJ
iiclr-17446	211	5	an	an	DET
iiclr-17446	211	6	enterprise	enterprise	NOUN
iiclr-17446	211	7	with	with	ADP
iiclr-17446	211	8	foreign	foreign	ADJ
iiclr-17446	211	9	investment	investment	NOUN
iiclr-17446	211	10	or	or	CCONJ
iiclr-17446	211	11	an	an	DET
iiclr-17446	211	12	establishment	establishment	NOUN
iiclr-17446	211	13	or	or	CCONJ
iiclr-17446	211	14	a	a	DET
iiclr-17446	211	15	place	place	NOUN
iiclr-17446	211	16	set	set	VERB
iiclr-17446	211	17	up	up	ADP
iiclr-17446	211	18	in	in	ADP
iiclr-17446	211	19	china	china	PROPN
iiclr-17446	211	20	by	by	ADP
iiclr-17446	211	21	a	a	DET
iiclr-17446	211	22	foreign	foreign	ADJ
iiclr-17446	211	23	enterprise	enterprise	NOUN
iiclr-17446	211	24	to	to	PART
iiclr-17446	211	25	engage	engage	VERB
iiclr-17446	211	26	in	in	ADP
iiclr-17446	211	27	production	production	NOUN
iiclr-17446	211	28	or	or	CCONJ
iiclr-17446	211	29	business	business	NOUN
iiclr-17446	211	30	operations	operation	NOUN
iiclr-17446	211	31	is	be	AUX
iiclr-17446	211	32	established	establish	VERB
iiclr-17446	211	33	,	,	PUNCT
iiclr-17446	211	34	moves	move	NOUN
iiclr-17446	211	35	to	to	ADP
iiclr-17446	211	36	a	a	DET
iiclr-17446	211	37	new	new	ADJ
iiclr-17446	211	38	site	site	NOUN
iiclr-17446	211	39	,	,	PUNCT
iiclr-17446	211	40	merges	merge	VERB
iiclr-17446	211	41	with	with	ADP
iiclr-17446	211	42	another	another	DET
iiclr-17446	211	43	enterprise	enterprise	NOUN
iiclr-17446	211	44	,	,	PUNCT
iiclr-17446	211	45	breaks	break	VERB
iiclr-17446	211	46	up	up	ADP
iiclr-17446	211	47	,	,	PUNCT
iiclr-17446	211	48	winds	wind	VERB
iiclr-17446	211	49	up	up	ADP
iiclr-17446	211	50	or	or	CCONJ
iiclr-17446	211	51	makes	make	VERB
iiclr-17446	211	52	a	a	DET
iiclr-17446	211	53	change	change	NOUN
iiclr-17446	211	54	in	in	ADP
iiclr-17446	211	55	any	any	PRON
iiclr-17446	211	56	of	of	ADP
iiclr-17446	211	57	the	the	DET
iiclr-17446	211	58	main	main	ADJ
iiclr-17446	211	59	entries	entry	NOUN
iiclr-17446	211	60	of	of	ADP
iiclr-17446	211	61	registration	registration	NOUN
iiclr-17446	211	62	,	,	PUNCT
iiclr-17446	211	63	it	it	PRON
iiclr-17446	211	64	shall	shall	AUX
iiclr-17446	211	65	present	present	VERB
iiclr-17446	211	66	the	the	DET
iiclr-17446	211	67	relevant	relevant	ADJ
iiclr-17446	211	68	documents	document	NOUN
iiclr-17446	211	69	to	to	PART
iiclr-17446	211	70	and	and	CCONJ
iiclr-17446	211	71	go	go	VERB
iiclr-17446	211	72	through	through	ADP
iiclr-17446	211	73	tax	tax	NOUN
iiclr-17446	211	74	registration	registration	NOUN
iiclr-17446	211	75	with	with	ADP
iiclr-17446	211	76	,	,	PUNCT
iiclr-17446	211	77	the	the	DET
iiclr-17446	211	78	local	local	ADJ
iiclr-17446	211	79	tax	tax	NOUN
iiclr-17446	211	80	authorities	authority	NOUN
iiclr-17446	211	81	after	after	SCONJ
iiclr-17446	211	82	the	the	DET
iiclr-17446	211	83	relevant	relevant	ADJ
iiclr-17446	211	84	event	event	NOUN
iiclr-17446	211	85	is	be	AUX
iiclr-17446	211	86	registered	register	VERB
iiclr-17446	211	87	with	with	ADP
iiclr-17446	211	88	or	or	CCONJ
iiclr-17446	211	89	a	a	DET
iiclr-17446	211	90	change	change	NOUN
iiclr-17446	211	91	or	or	CCONJ
iiclr-17446	211	92	cancellation	cancellation	NOUN
iiclr-17446	211	93	in	in	ADP
iiclr-17446	211	94	registration	registration	NOUN
iiclr-17446	211	95	is	be	AUX
iiclr-17446	211	96	made	make	VERB
iiclr-17446	211	97	by	by	ADP
iiclr-17446	211	98	the	the	DET
iiclr-17446	211	99	administrative	administrative	ADJ
iiclr-17446	211	100	agency	agency	NOUN
iiclr-17446	211	101	for	for	ADP
iiclr-17446	211	102	industry	industry	NOUN
iiclr-17446	211	103	and	and	CCONJ
iiclr-17446	211	104	commerce	commerce	NOUN
iiclr-17446	211	105	.	.	PUNCT
iiclr-17446	212	1	article	article	NOUN
iiclr-17446	212	2	15	15	NUM
iiclr-17446	212	3	:	:	PUNCT
iiclr-17446	212	4	income	income	NOUN
iiclr-17446	212	5	tax	tax	NOUN
iiclr-17446	212	6	on	on	ADP
iiclr-17446	212	7	enterprises	enterprise	NOUN
iiclr-17446	212	8	and	and	CCONJ
iiclr-17446	212	9	local	local	ADJ
iiclr-17446	212	10	income	income	NOUN
iiclr-17446	212	11	tax	tax	NOUN
iiclr-17446	212	12	shall	shall	AUX
iiclr-17446	212	13	be	be	AUX
iiclr-17446	212	14	computed	compute	VERB
iiclr-17446	212	15	on	on	ADP
iiclr-17446	212	16	an	an	DET
iiclr-17446	212	17	annual	annual	ADJ
iiclr-17446	212	18	basis	basis	NOUN
iiclr-17446	212	19	and	and	CCONJ
iiclr-17446	212	20	paid	pay	VERB
iiclr-17446	212	21	in	in	ADP
iiclr-17446	212	22	advance	advance	NOUN
iiclr-17446	212	23	in	in	ADP
iiclr-17446	212	24	quarterly	quarterly	ADJ
iiclr-17446	212	25	installments	installment	NOUN
iiclr-17446	212	26	.	.	PUNCT
iiclr-17446	213	1	such	such	ADJ
iiclr-17446	213	2	payments	payment	NOUN
iiclr-17446	213	3	shall	shall	AUX
iiclr-17446	213	4	be	be	AUX
iiclr-17446	213	5	made	make	VERB
iiclr-17446	213	6	within	within	ADP
iiclr-17446	213	7	fifteen	fifteen	NUM
iiclr-17446	213	8	days	day	NOUN
iiclr-17446	213	9	from	from	ADP
iiclr-17446	213	10	the	the	DET
iiclr-17446	213	11	end	end	NOUN
iiclr-17446	213	12	of	of	ADP
iiclr-17446	213	13	each	each	DET
iiclr-17446	213	14	quarter	quarter	NOUN
iiclr-17446	213	15	and	and	CCONJ
iiclr-17446	213	16	the	the	DET
iiclr-17446	213	17	final	final	ADJ
iiclr-17446	213	18	settlement	settlement	NOUN
iiclr-17446	213	19	shall	shall	AUX
iiclr-17446	213	20	be	be	AUX
iiclr-17446	213	21	made	make	VERB
iiclr-17446	213	22	within	within	ADP
iiclr-17446	213	23	five	five	NUM
iiclr-17446	213	24	months	month	NOUN
iiclr-17446	213	25	from	from	ADP
iiclr-17446	213	26	the	the	DET
iiclr-17446	213	27	end	end	NOUN
iiclr-17446	213	28	of	of	ADP
iiclr-17446	213	29	each	each	DET
iiclr-17446	213	30	tax	tax	NOUN
iiclr-17446	213	31	year	year	NOUN
iiclr-17446	213	32	.	.	PUNCT
iiclr-17446	214	1	any	any	DET
iiclr-17446	214	2	excess	excess	ADJ
iiclr-17446	214	3	payment	payment	NOUN
iiclr-17446	214	4	shall	shall	AUX
iiclr-17446	214	5	be	be	AUX
iiclr-17446	214	6	refunded	refund	VERB
iiclr-17446	214	7	and	and	CCONJ
iiclr-17446	214	8	any	any	DET
iiclr-17446	214	9	deficiency	deficiency	NOUN
iiclr-17446	214	10	shall	shall	AUX
iiclr-17446	214	11	be	be	AUX
iiclr-17446	214	12	repaid	repay	VERB
iiclr-17446	214	13	.	.	PUNCT
iiclr-17446	215	1	article	article	NOUN
iiclr-17446	215	2	16	16	NUM
iiclr-17446	215	3	:	:	PUNCT
iiclr-17446	215	4	any	any	DET
iiclr-17446	215	5	enterprise	enterprise	NOUN
iiclr-17446	215	6	with	with	ADP
iiclr-17446	215	7	foreign	foreign	ADJ
iiclr-17446	215	8	investment	investment	NOUN
iiclr-17446	215	9	and	and	CCONJ
iiclr-17446	215	10	any	any	DET
iiclr-17446	215	11	establishment	establishment	NOUN
iiclr-17446	215	12	or	or	CCONJ
iiclr-17446	215	13	place	place	NOUN
iiclr-17446	215	14	set	set	VERB
iiclr-17446	215	15	up	up	ADP
iiclr-17446	215	16	in	in	ADP
iiclr-17446	215	17	china	china	PROPN
iiclr-17446	215	18	by	by	ADP
iiclr-17446	215	19	a	a	DET
iiclr-17446	215	20	foreign	foreign	ADJ
iiclr-17446	215	21	enterprise	enterprise	NOUN
iiclr-17446	215	22	to	to	PART
iiclr-17446	215	23	engage	engage	VERB
iiclr-17446	215	24	in	in	ADP
iiclr-17446	215	25	production	production	NOUN
iiclr-17446	215	26	or	or	CCONJ
iiclr-17446	215	27	business	business	NOUN
iiclr-17446	215	28	operations	operation	NOUN
iiclr-17446	215	29	shall	shall	AUX
iiclr-17446	215	30	file	file	VERB
iiclr-17446	215	31	its	its	PRON
iiclr-17446	215	32	quarterly	quarterly	ADJ
iiclr-17446	215	33	provisional	provisional	ADJ
iiclr-17446	215	34	[	[	X
iiclr-17446	215	35	vol	vol	NOUN
iiclr-17446	215	36	.	.	PUNCT
iiclr-17446	216	1	2:415	2:415	NUM
iiclr-17446	216	2	chinese	chinese	ADJ
iiclr-17446	216	3	tax	tax	NOUN
iiclr-17446	216	4	income	income	NOUN
iiclr-17446	216	5	tax	tax	NOUN
iiclr-17446	216	6	return	return	NOUN
iiclr-17446	216	7	in	in	ADP
iiclr-17446	216	8	respect	respect	NOUN
iiclr-17446	216	9	of	of	ADP
iiclr-17446	216	10	advance	advance	NOUN
iiclr-17446	216	11	payments	payment	NOUN
iiclr-17446	216	12	with	with	ADP
iiclr-17446	216	13	the	the	DET
iiclr-17446	216	14	local	local	ADJ
iiclr-17446	216	15	tax	tax	NOUN
iiclr-17446	216	16	authorities	authority	NOUN
iiclr-17446	216	17	within	within	ADP
iiclr-17446	216	18	the	the	DET
iiclr-17446	216	19	period	period	NOUN
iiclr-17446	216	20	of	of	ADP
iiclr-17446	216	21	advance	advance	NOUN
iiclr-17446	216	22	payments	payment	NOUN
iiclr-17446	216	23	of	of	ADP
iiclr-17446	216	24	tax	tax	NOUN
iiclr-17446	216	25	,	,	PUNCT
iiclr-17446	216	26	and	and	CCONJ
iiclr-17446	216	27	it	it	PRON
iiclr-17446	216	28	shall	shall	AUX
iiclr-17446	216	29	file	file	VERB
iiclr-17446	216	30	an	an	DET
iiclr-17446	216	31	annual	annual	ADJ
iiclr-17446	216	32	income	income	NOUN
iiclr-17446	216	33	tax	tax	NOUN
iiclr-17446	216	34	return	return	NOUN
iiclr-17446	216	35	together	together	ADV
iiclr-17446	216	36	with	with	ADP
iiclr-17446	216	37	the	the	DET
iiclr-17446	216	38	final	final	ADJ
iiclr-17446	216	39	accounting	accounting	NOUN
iiclr-17446	216	40	statements	statement	NOUN
iiclr-17446	216	41	within	within	ADP
iiclr-17446	216	42	four	four	NUM
iiclr-17446	216	43	months	month	NOUN
iiclr-17446	216	44	from	from	ADP
iiclr-17446	216	45	the	the	DET
iiclr-17446	216	46	end	end	NOUN
iiclr-17446	216	47	of	of	ADP
iiclr-17446	216	48	the	the	DET
iiclr-17446	216	49	tax	tax	NOUN
iiclr-17446	216	50	year	year	NOUN
iiclr-17446	216	51	.	.	PUNCT
iiclr-17446	217	1	article	article	NOUN
iiclr-17446	217	2	17	17	NUM
iiclr-17446	217	3	:	:	PUNCT
iiclr-17446	217	4	any	any	DET
iiclr-17446	217	5	enterprise	enterprise	NOUN
iiclr-17446	217	6	with	with	ADP
iiclr-17446	217	7	the	the	DET
iiclr-17446	217	8	foreign	foreign	ADJ
iiclr-17446	217	9	investment	investment	NOUN
iiclr-17446	217	10	and	and	CCONJ
iiclr-17446	217	11	any	any	DET
iiclr-17446	217	12	establishment	establishment	NOUN
iiclr-17446	217	13	or	or	CCONJ
iiclr-17446	217	14	place	place	NOUN
iiclr-17446	217	15	set	set	VERB
iiclr-17446	217	16	up	up	ADP
iiclr-17446	217	17	in	in	ADP
iiclr-17446	217	18	china	china	PROPN
iiclr-17446	217	19	by	by	ADP
iiclr-17446	217	20	a	a	DET
iiclr-17446	217	21	foreign	foreign	ADJ
iiclr-17446	217	22	enterprise	enterprise	NOUN
iiclr-17446	217	23	to	to	PART
iiclr-17446	217	24	engage	engage	VERB
iiclr-17446	217	25	in	in	ADP
iiclr-17446	217	26	production	production	NOUN
iiclr-17446	217	27	or	or	CCONJ
iiclr-17446	217	28	business	business	NOUN
iiclr-17446	217	29	operations	operation	NOUN
iiclr-17446	217	30	shall	shall	AUX
iiclr-17446	217	31	submit	submit	VERB
iiclr-17446	217	32	its	its	PRON
iiclr-17446	217	33	financial	financial	ADJ
iiclr-17446	217	34	and	and	CCONJ
iiclr-17446	217	35	accounting	accounting	NOUN
iiclr-17446	217	36	systems	system	NOUN
iiclr-17446	217	37	to	to	ADP
iiclr-17446	217	38	the	the	DET
iiclr-17446	217	39	local	local	ADJ
iiclr-17446	217	40	tax	tax	NOUN
iiclr-17446	217	41	authorities	authority	NOUN
iiclr-17446	217	42	for	for	ADP
iiclr-17446	217	43	reference	reference	NOUN
iiclr-17446	217	44	.	.	PUNCT
iiclr-17446	218	1	all	all	DET
iiclr-17446	218	2	accounting	accounting	NOUN
iiclr-17446	218	3	records	record	NOUN
iiclr-17446	218	4	must	must	AUX
iiclr-17446	218	5	be	be	AUX
iiclr-17446	218	6	complete	complete	ADJ
iiclr-17446	218	7	and	and	CCONJ
iiclr-17446	218	8	accurate	accurate	ADJ
iiclr-17446	218	9	,	,	PUNCT
iiclr-17446	218	10	with	with	ADP
iiclr-17446	218	11	legitimate	legitimate	ADJ
iiclr-17446	218	12	vouchers	voucher	NOUN
iiclr-17446	218	13	as	as	ADP
iiclr-17446	218	14	the	the	DET
iiclr-17446	218	15	basis	basis	NOUN
iiclr-17446	218	16	for	for	ADP
iiclr-17446	218	17	entries	entry	NOUN
iiclr-17446	218	18	.	.	PUNCT
iiclr-17446	219	1	if	if	SCONJ
iiclr-17446	219	2	the	the	DET
iiclr-17446	219	3	financial	financial	ADJ
iiclr-17446	219	4	and	and	CCONJ
iiclr-17446	219	5	accounting	accounting	NOUN
iiclr-17446	219	6	bases	basis	NOUN
iiclr-17446	219	7	adopted	adopt	VERB
iiclr-17446	219	8	by	by	ADP
iiclr-17446	219	9	an	an	DET
iiclr-17446	219	10	enterprise	enterprise	NOUN
iiclr-17446	219	11	with	with	ADP
iiclr-17446	219	12	foreign	foreign	ADJ
iiclr-17446	219	13	investment	investment	NOUN
iiclr-17446	219	14	and	and	CCONJ
iiclr-17446	219	15	an	an	DET
iiclr-17446	219	16	establishment	establishment	NOUN
iiclr-17446	219	17	or	or	CCONJ
iiclr-17446	219	18	a	a	DET
iiclr-17446	219	19	place	place	NOUN
iiclr-17446	219	20	set	set	VERB
iiclr-17446	219	21	up	up	ADP
iiclr-17446	219	22	in	in	ADP
iiclr-17446	219	23	china	china	PROPN
iiclr-17446	219	24	by	by	ADP
iiclr-17446	219	25	a	a	DET
iiclr-17446	219	26	foreign	foreign	ADJ
iiclr-17446	219	27	enterprise	enterprise	NOUN
iiclr-17446	219	28	to	to	PART
iiclr-17446	219	29	engage	engage	VERB
iiclr-17446	219	30	in	in	ADP
iiclr-17446	219	31	production	production	NOUN
iiclr-17446	219	32	or	or	CCONJ
iiclr-17446	219	33	business	business	NOUN
iiclr-17446	219	34	operations	operation	NOUN
iiclr-17446	219	35	contradict	contradict	VERB
iiclr-17446	219	36	the	the	DET
iiclr-17446	219	37	relevant	relevant	ADJ
iiclr-17446	219	38	tax	tax	NOUN
iiclr-17446	219	39	provisions	provision	NOUN
iiclr-17446	219	40	of	of	ADP
iiclr-17446	219	41	the	the	DET
iiclr-17446	219	42	state	state	NOUN
iiclr-17446	219	43	council	council	PROPN
iiclr-17446	219	44	,	,	PUNCT
iiclr-17446	219	45	tax	tax	NOUN
iiclr-17446	219	46	payment	payment	NOUN
iiclr-17446	219	47	shall	shall	AUX
iiclr-17446	219	48	be	be	AUX
iiclr-17446	219	49	computed	compute	VERB
iiclr-17446	219	50	in	in	ADP
iiclr-17446	219	51	accordance	accordance	NOUN
iiclr-17446	219	52	with	with	ADP
iiclr-17446	219	53	the	the	DET
iiclr-17446	219	54	relevant	relevant	ADJ
iiclr-17446	219	55	tax	tax	NOUN
iiclr-17446	219	56	provisions	provision	NOUN
iiclr-17446	219	57	of	of	ADP
iiclr-17446	219	58	the	the	DET
iiclr-17446	219	59	state	state	NOUN
iiclr-17446	219	60	council	council	PROPN
iiclr-17446	219	61	.	.	PUNCT
iiclr-17446	220	1	article	article	NOUN
iiclr-17446	220	2	18	18	NUM
iiclr-17446	220	3	:	:	PUNCT
iiclr-17446	220	4	when	when	SCONJ
iiclr-17446	220	5	any	any	DET
iiclr-17446	220	6	enterprise	enterprise	NOUN
iiclr-17446	220	7	with	with	ADP
iiclr-17446	220	8	foreign	foreign	ADJ
iiclr-17446	220	9	investment	investment	NOUN
iiclr-17446	220	10	goes	go	VERB
iiclr-17446	220	11	into	into	ADP
iiclr-17446	220	12	liquidation	liquidation	NOUN
iiclr-17446	220	13	,	,	PUNCT
iiclr-17446	220	14	and	and	CCONJ
iiclr-17446	220	15	if	if	SCONJ
iiclr-17446	220	16	the	the	DET
iiclr-17446	220	17	balance	balance	NOUN
iiclr-17446	220	18	of	of	ADP
iiclr-17446	220	19	its	its	PRON
iiclr-17446	220	20	net	net	ADJ
iiclr-17446	220	21	assets	asset	NOUN
iiclr-17446	220	22	or	or	CCONJ
iiclr-17446	220	23	the	the	DET
iiclr-17446	220	24	balance	balance	NOUN
iiclr-17446	220	25	of	of	ADP
iiclr-17446	220	26	its	its	PRON
iiclr-17446	220	27	remaining	remain	VERB
iiclr-17446	220	28	property	property	NOUN
iiclr-17446	220	29	after	after	ADP
iiclr-17446	220	30	deduction	deduction	NOUN
iiclr-17446	220	31	of	of	ADP
iiclr-17446	220	32	the	the	DET
iiclr-17446	220	33	enterprise	enterprise	NOUN
iiclr-17446	220	34	's	's	PART
iiclr-17446	220	35	undistributed	undistributed	ADJ
iiclr-17446	220	36	profit	profit	NOUN
iiclr-17446	220	37	,	,	PUNCT
iiclr-17446	220	38	various	various	ADJ
iiclr-17446	220	39	funds	fund	NOUN
iiclr-17446	220	40	and	and	CCONJ
iiclr-17446	220	41	liquidation	liquidation	NOUN
iiclr-17446	220	42	expenses	expense	NOUN
iiclr-17446	220	43	exceeds	exceed	VERB
iiclr-17446	220	44	the	the	DET
iiclr-17446	220	45	enterprise	enterprise	NOUN
iiclr-17446	220	46	's	's	PART
iiclr-17446	220	47	paid	pay	VERB
iiclr-17446	220	48	-	-	PUNCT
iiclr-17446	220	49	in	in	ADP
iiclr-17446	220	50	capital	capital	NOUN
iiclr-17446	220	51	,	,	PUNCT
iiclr-17446	220	52	the	the	DET
iiclr-17446	220	53	excess	excess	ADJ
iiclr-17446	220	54	portion	portion	NOUN
iiclr-17446	220	55	shall	shall	AUX
iiclr-17446	220	56	be	be	AUX
iiclr-17446	220	57	liquidation	liquidation	NOUN
iiclr-17446	220	58	income	income	NOUN
iiclr-17446	220	59	on	on	ADP
iiclr-17446	220	60	which	which	PRON
iiclr-17446	220	61	income	income	NOUN
iiclr-17446	220	62	tax	tax	NOUN
iiclr-17446	220	63	shall	shall	AUX
iiclr-17446	220	64	be	be	AUX
iiclr-17446	220	65	paid	pay	VERB
iiclr-17446	220	66	in	in	ADP
iiclr-17446	220	67	accordance	accordance	NOUN
iiclr-17446	220	68	with	with	ADP
iiclr-17446	220	69	the	the	DET
iiclr-17446	220	70	provisions	provision	NOUN
iiclr-17446	220	71	of	of	ADP
iiclr-17446	220	72	this	this	DET
iiclr-17446	220	73	law	law	NOUN
iiclr-17446	220	74	.	.	PUNCT
iiclr-17446	221	1	article	article	NOUN
iiclr-17446	221	2	19	19	NUM
iiclr-17446	221	3	:	:	PUNCT
iiclr-17446	221	4	any	any	DET
iiclr-17446	221	5	foreign	foreign	ADJ
iiclr-17446	221	6	enterprise	enterprise	NOUN
iiclr-17446	221	7	which	which	PRON
iiclr-17446	221	8	has	have	VERB
iiclr-17446	221	9	no	no	DET
iiclr-17446	221	10	establishment	establishment	NOUN
iiclr-17446	221	11	or	or	CCONJ
iiclr-17446	221	12	place	place	NOUN
iiclr-17446	221	13	in	in	ADP
iiclr-17446	221	14	china	china	PROPN
iiclr-17446	221	15	but	but	CCONJ
iiclr-17446	221	16	derives	derive	VERB
iiclr-17446	221	17	profit	profit	NOUN
iiclr-17446	221	18	,	,	PUNCT
iiclr-17446	221	19	interest	interest	NOUN
iiclr-17446	221	20	,	,	PUNCT
iiclr-17446	221	21	rental	rental	NOUN
iiclr-17446	221	22	,	,	PUNCT
iiclr-17446	221	23	royalty	royalty	NOUN
iiclr-17446	221	24	and	and	CCONJ
iiclr-17446	221	25	other	other	ADJ
iiclr-17446	221	26	income	income	NOUN
iiclr-17446	221	27	from	from	ADP
iiclr-17446	221	28	sources	source	NOUN
iiclr-17446	221	29	in	in	ADP
iiclr-17446	221	30	china	china	PROPN
iiclr-17446	221	31	,	,	PUNCT
iiclr-17446	221	32	or	or	CCONJ
iiclr-17446	221	33	though	though	SCONJ
iiclr-17446	221	34	it	it	PRON
iiclr-17446	221	35	has	have	VERB
iiclr-17446	221	36	an	an	DET
iiclr-17446	221	37	establishment	establishment	NOUN
iiclr-17446	221	38	or	or	CCONJ
iiclr-17446	221	39	place	place	NOUN
iiclr-17446	221	40	in	in	ADP
iiclr-17446	221	41	china	china	PROPN
iiclr-17446	221	42	,	,	PUNCT
iiclr-17446	221	43	the	the	DET
iiclr-17446	221	44	said	say	VERB
iiclr-17446	221	45	income	income	NOUN
iiclr-17446	221	46	is	be	AUX
iiclr-17446	221	47	not	not	PART
iiclr-17446	221	48	effectively	effectively	ADV
iiclr-17446	221	49	connected	connect	VERB
iiclr-17446	221	50	with	with	ADP
iiclr-17446	221	51	such	such	ADJ
iiclr-17446	221	52	establishment	establishment	NOUN
iiclr-17446	221	53	or	or	CCONJ
iiclr-17446	221	54	place	place	NOUN
iiclr-17446	221	55	shall	shall	AUX
iiclr-17446	221	56	pay	pay	VERB
iiclr-17446	221	57	an	an	DET
iiclr-17446	221	58	income	income	NOUN
iiclr-17446	221	59	tax	tax	NOUN
iiclr-17446	221	60	of	of	ADP
iiclr-17446	221	61	twenty	twenty	NUM
iiclr-17446	221	62	percent	percent	NOUN
iiclr-17446	221	63	on	on	ADP
iiclr-17446	221	64	such	such	ADJ
iiclr-17446	221	65	income	income	NOUN
iiclr-17446	221	66	.	.	PUNCT
iiclr-17446	222	1	for	for	ADP
iiclr-17446	222	2	the	the	DET
iiclr-17446	222	3	payment	payment	NOUN
iiclr-17446	222	4	of	of	ADP
iiclr-17446	222	5	income	income	NOUN
iiclr-17446	222	6	tax	tax	NOUN
iiclr-17446	222	7	in	in	ADP
iiclr-17446	222	8	accordance	accordance	NOUN
iiclr-17446	222	9	with	with	ADP
iiclr-17446	222	10	the	the	DET
iiclr-17446	222	11	provisions	provision	NOUN
iiclr-17446	222	12	of	of	ADP
iiclr-17446	222	13	the	the	DET
iiclr-17446	222	14	preceding	precede	VERB
iiclr-17446	222	15	paragraph	paragraph	NOUN
iiclr-17446	222	16	,	,	PUNCT
iiclr-17446	222	17	the	the	DET
iiclr-17446	222	18	income	income	NOUN
iiclr-17446	222	19	beneficiary	beneficiary	NOUN
iiclr-17446	222	20	shall	shall	AUX
iiclr-17446	222	21	be	be	AUX
iiclr-17446	222	22	the	the	DET
iiclr-17446	222	23	taxpayer	taxpayer	NOUN
iiclr-17446	222	24	and	and	CCONJ
iiclr-17446	222	25	the	the	DET
iiclr-17446	222	26	payor	payor	NOUN
iiclr-17446	222	27	shall	shall	AUX
iiclr-17446	222	28	be	be	AUX
iiclr-17446	222	29	the	the	DET
iiclr-17446	222	30	withholding	withholding	NOUN
iiclr-17446	222	31	agent	agent	NOUN
iiclr-17446	222	32	.	.	PUNCT
iiclr-17446	223	1	the	the	DET
iiclr-17446	223	2	tax	tax	NOUN
iiclr-17446	223	3	shall	shall	AUX
iiclr-17446	223	4	be	be	AUX
iiclr-17446	223	5	withheld	withhold	VERB
iiclr-17446	223	6	from	from	ADP
iiclr-17446	223	7	the	the	DET
iiclr-17446	223	8	amount	amount	NOUN
iiclr-17446	223	9	of	of	ADP
iiclr-17446	223	10	each	each	DET
iiclr-17446	223	11	payment	payment	NOUN
iiclr-17446	223	12	by	by	ADP
iiclr-17446	223	13	the	the	DET
iiclr-17446	223	14	payor	payor	NOUN
iiclr-17446	223	15	.	.	PUNCT
iiclr-17446	224	1	the	the	DET
iiclr-17446	224	2	withholding	withhold	VERB
iiclr-17446	224	3	agent	agent	NOUN
iiclr-17446	224	4	shall	shall	AUX
iiclr-17446	224	5	,	,	PUNCT
iiclr-17446	224	6	within	within	ADP
iiclr-17446	224	7	five	five	NUM
iiclr-17446	224	8	days	day	NOUN
iiclr-17446	224	9	,	,	PUNCT
iiclr-17446	224	10	turn	turn	VERB
iiclr-17446	224	11	the	the	DET
iiclr-17446	224	12	amount	amount	NOUN
iiclr-17446	224	13	of	of	ADP
iiclr-17446	224	14	taxes	taxis	NOUN
iiclr-17446	224	15	withheld	withhold	VERB
iiclr-17446	224	16	on	on	ADP
iiclr-17446	224	17	each	each	DET
iiclr-17446	224	18	payment	payment	NOUN
iiclr-17446	224	19	over	over	ADP
iiclr-17446	224	20	to	to	ADP
iiclr-17446	224	21	the	the	DET
iiclr-17446	224	22	state	state	NOUN
iiclr-17446	224	23	treasury	treasury	NOUN
iiclr-17446	224	24	and	and	CCONJ
iiclr-17446	224	25	submit	submit	VERB
iiclr-17446	224	26	a	a	DET
iiclr-17446	224	27	withholding	withholding	NOUN
iiclr-17446	224	28	income	income	NOUN
iiclr-17446	224	29	tax	tax	NOUN
iiclr-17446	224	30	return	return	NOUN
iiclr-17446	224	31	to	to	ADP
iiclr-17446	224	32	the	the	DET
iiclr-17446	224	33	local	local	ADJ
iiclr-17446	224	34	tax	tax	NOUN
iiclr-17446	224	35	authorities	authority	NOUN
iiclr-17446	224	36	.	.	PUNCT
iiclr-17446	225	1	income	income	NOUN
iiclr-17446	225	2	tax	tax	NOUN
iiclr-17446	225	3	shall	shall	AUX
iiclr-17446	225	4	be	be	AUX
iiclr-17446	225	5	reduced	reduce	VERB
iiclr-17446	225	6	or	or	CCONJ
iiclr-17446	225	7	exempted	exempt	VERB
iiclr-17446	225	8	on	on	ADP
iiclr-17446	225	9	the	the	DET
iiclr-17446	225	10	following	follow	VERB
iiclr-17446	225	11	income	income	NOUN
iiclr-17446	225	12	:	:	PUNCT
iiclr-17446	225	13	(	(	PUNCT
iiclr-17446	225	14	1	1	X
iiclr-17446	225	15	)	)	PUNCT
iiclr-17446	225	16	the	the	DET
iiclr-17446	225	17	profit	profit	NOUN
iiclr-17446	225	18	derived	derive	VERB
iiclr-17446	225	19	by	by	ADP
iiclr-17446	225	20	a	a	DET
iiclr-17446	225	21	foreign	foreign	ADJ
iiclr-17446	225	22	investor	investor	NOUN
iiclr-17446	225	23	from	from	ADP
iiclr-17446	225	24	an	an	DET
iiclr-17446	225	25	enterprise	enterprise	NOUN
iiclr-17446	225	26	with	with	ADP
iiclr-17446	225	27	foreign	foreign	ADJ
iiclr-17446	225	28	investment	investment	NOUN
iiclr-17446	225	29	shall	shall	AUX
iiclr-17446	225	30	be	be	AUX
iiclr-17446	225	31	exempted	exempt	VERB
iiclr-17446	225	32	from	from	ADP
iiclr-17446	225	33	income	income	NOUN
iiclr-17446	225	34	tax	tax	NOUN
iiclr-17446	225	35	;	;	PUNCT
iiclr-17446	226	1	1992	1992	NUM
iiclr-17446	226	2	]	]	PUNCT
iiclr-17446	226	3	ind	ind	NOUN
iiclr-17446	226	4	.	.	PUNCT
iiclr-17446	227	1	int'l	int'l	PROPN
iiclr-17446	227	2	&	&	CCONJ
iiclr-17446	227	3	comp	comp	PROPN
iiclr-17446	227	4	.	.	PUNCT
iiclr-17446	228	1	l.	l.	PROPN
iiclr-17446	228	2	rev	rev	PROPN
iiclr-17446	228	3	.	.	PUNCT
iiclr-17446	229	1	(	(	PUNCT
iiclr-17446	229	2	2	2	X
iiclr-17446	229	3	)	)	PUNCT
iiclr-17446	229	4	income	income	NOUN
iiclr-17446	229	5	from	from	ADP
iiclr-17446	229	6	interest	interest	NOUN
iiclr-17446	229	7	on	on	ADP
iiclr-17446	229	8	loans	loan	NOUN
iiclr-17446	229	9	made	make	VERB
iiclr-17446	229	10	to	to	ADP
iiclr-17446	229	11	the	the	DET
iiclr-17446	229	12	chinese	chinese	ADJ
iiclr-17446	229	13	government	government	NOUN
iiclr-17446	229	14	or	or	CCONJ
iiclr-17446	229	15	chinese	chinese	ADJ
iiclr-17446	229	16	state	state	NOUN
iiclr-17446	229	17	banks	bank	NOUN
iiclr-17446	229	18	by	by	ADP
iiclr-17446	229	19	international	international	ADJ
iiclr-17446	229	20	financial	financial	ADJ
iiclr-17446	229	21	organizations	organization	NOUN
iiclr-17446	229	22	shall	shall	AUX
iiclr-17446	229	23	be	be	AUX
iiclr-17446	229	24	exempted	exempt	VERB
iiclr-17446	229	25	from	from	ADP
iiclr-17446	229	26	income	income	NOUN
iiclr-17446	229	27	tax	tax	NOUN
iiclr-17446	229	28	;	;	PUNCT
iiclr-17446	229	29	(	(	PUNCT
iiclr-17446	229	30	3	3	X
iiclr-17446	229	31	)	)	PUNCT
iiclr-17446	229	32	income	income	NOUN
iiclr-17446	229	33	from	from	ADP
iiclr-17446	229	34	interest	interest	NOUN
iiclr-17446	229	35	on	on	ADP
iiclr-17446	229	36	loans	loan	NOUN
iiclr-17446	229	37	made	make	VERB
iiclr-17446	229	38	at	at	ADP
iiclr-17446	229	39	a	a	DET
iiclr-17446	229	40	preferential	preferential	ADJ
iiclr-17446	229	41	interest	interest	NOUN
iiclr-17446	229	42	rate	rate	NOUN
iiclr-17446	229	43	to	to	ADP
iiclr-17446	229	44	chinese	chinese	ADJ
iiclr-17446	229	45	state	state	NOUN
iiclr-17446	229	46	banks	bank	NOUN
iiclr-17446	229	47	by	by	ADP
iiclr-17446	229	48	foreign	foreign	ADJ
iiclr-17446	229	49	banks	bank	NOUN
iiclr-17446	229	50	shall	shall	AUX
iiclr-17446	229	51	be	be	AUX
iiclr-17446	229	52	exempted	exempt	VERB
iiclr-17446	229	53	from	from	ADP
iiclr-17446	229	54	income	income	NOUN
iiclr-17446	229	55	tax	tax	NOUN
iiclr-17446	229	56	;	;	PUNCT
iiclr-17446	229	57	and	and	CCONJ
iiclr-17446	229	58	(	(	PUNCT
iiclr-17446	229	59	4	4	X
iiclr-17446	229	60	)	)	PUNCT
iiclr-17446	229	61	income	income	NOUN
iiclr-17446	229	62	tax	tax	NOUN
iiclr-17446	229	63	of	of	ADP
iiclr-17446	229	64	the	the	DET
iiclr-17446	229	65	royalty	royalty	NOUN
iiclr-17446	229	66	received	receive	VERB
iiclr-17446	229	67	from	from	ADP
iiclr-17446	229	68	the	the	DET
iiclr-17446	229	69	supply	supply	NOUN
iiclr-17446	229	70	of	of	ADP
iiclr-17446	229	71	technical	technical	ADJ
iiclr-17446	229	72	know	know	NOUN
iiclr-17446	229	73	-	-	PUNCT
iiclr-17446	229	74	how	how	NOUN
iiclr-17446	229	75	in	in	ADP
iiclr-17446	229	76	scientific	scientific	ADJ
iiclr-17446	229	77	research	research	NOUN
iiclr-17446	229	78	,	,	PUNCT
iiclr-17446	229	79	exploitation	exploitation	NOUN
iiclr-17446	229	80	of	of	ADP
iiclr-17446	229	81	energy	energy	NOUN
iiclr-17446	229	82	resources	resource	NOUN
iiclr-17446	229	83	,	,	PUNCT
iiclr-17446	229	84	development	development	NOUN
iiclr-17446	229	85	of	of	ADP
iiclr-17446	229	86	the	the	DET
iiclr-17446	229	87	communications	communication	NOUN
iiclr-17446	229	88	industries	industry	NOUN
iiclr-17446	229	89	,	,	PUNCT
iiclr-17446	229	90	agricultural	agricultural	ADJ
iiclr-17446	229	91	,	,	PUNCT
iiclr-17446	229	92	forestry	forestry	NOUN
iiclr-17446	229	93	and	and	CCONJ
iiclr-17446	229	94	animal	animal	NOUN
iiclr-17446	229	95	husbandry	husbandry	NOUN
iiclr-17446	229	96	production	production	NOUN
iiclr-17446	229	97	,	,	PUNCT
iiclr-17446	229	98	and	and	CCONJ
iiclr-17446	229	99	the	the	DET
iiclr-17446	229	100	development	development	NOUN
iiclr-17446	229	101	of	of	ADP
iiclr-17446	229	102	important	important	ADJ
iiclr-17446	229	103	technologies	technology	NOUN
iiclr-17446	229	104	may	may	AUX
iiclr-17446	229	105	,	,	PUNCT
iiclr-17446	229	106	upon	upon	SCONJ
iiclr-17446	229	107	approval	approval	NOUN
iiclr-17446	229	108	by	by	ADP
iiclr-17446	229	109	the	the	DET
iiclr-17446	229	110	competent	competent	ADJ
iiclr-17446	229	111	department	department	NOUN
iiclr-17446	229	112	for	for	ADP
iiclr-17446	229	113	tax	tax	NOUN
iiclr-17446	229	114	affairs	affair	NOUN
iiclr-17446	229	115	under	under	ADP
iiclr-17446	229	116	the	the	DET
iiclr-17446	229	117	state	state	NOUN
iiclr-17446	229	118	council	council	NOUN
iiclr-17446	229	119	,	,	PUNCT
iiclr-17446	229	120	be	be	AUX
iiclr-17446	229	121	levied	levy	VERB
iiclr-17446	229	122	at	at	ADP
iiclr-17446	229	123	the	the	DET
iiclr-17446	229	124	reduced	reduce	VERB
iiclr-17446	229	125	rate	rate	NOUN
iiclr-17446	229	126	of	of	ADP
iiclr-17446	229	127	ten	ten	NUM
iiclr-17446	229	128	percent	percent	NOUN
iiclr-17446	229	129	.	.	PUNCT
iiclr-17446	230	1	where	where	SCONJ
iiclr-17446	230	2	the	the	DET
iiclr-17446	230	3	technology	technology	NOUN
iiclr-17446	230	4	supplied	supply	VERB
iiclr-17446	230	5	is	be	AUX
iiclr-17446	230	6	advanced	advanced	ADJ
iiclr-17446	230	7	or	or	CCONJ
iiclr-17446	230	8	the	the	DET
iiclr-17446	230	9	terms	term	NOUN
iiclr-17446	230	10	are	be	AUX
iiclr-17446	230	11	preferential	preferential	ADJ
iiclr-17446	230	12	,	,	PUNCT
iiclr-17446	230	13	exemption	exemption	NOUN
iiclr-17446	230	14	from	from	ADP
iiclr-17446	230	15	income	income	NOUN
iiclr-17446	230	16	tax	tax	NOUN
iiclr-17446	230	17	may	may	AUX
iiclr-17446	230	18	be	be	AUX
iiclr-17446	230	19	allowed	allow	VERB
iiclr-17446	230	20	.	.	PUNCT
iiclr-17446	231	1	where	where	SCONJ
iiclr-17446	231	2	the	the	DET
iiclr-17446	231	3	preferential	preferential	ADJ
iiclr-17446	231	4	treatment	treatment	NOUN
iiclr-17446	231	5	of	of	ADP
iiclr-17446	231	6	reduction	reduction	NOUN
iiclr-17446	231	7	and	and	CCONJ
iiclr-17446	231	8	exemption	exemption	NOUN
iiclr-17446	231	9	of	of	ADP
iiclr-17446	231	10	income	income	NOUN
iiclr-17446	231	11	tax	tax	NOUN
iiclr-17446	231	12	on	on	ADP
iiclr-17446	231	13	profit	profit	NOUN
iiclr-17446	231	14	,	,	PUNCT
iiclr-17446	231	15	interest	interest	NOUN
iiclr-17446	231	16	,	,	PUNCT
iiclr-17446	231	17	rental	rental	NOUN
iiclr-17446	231	18	,	,	PUNCT
iiclr-17446	231	19	royalty	royalty	NOUN
iiclr-17446	231	20	and	and	CCONJ
iiclr-17446	231	21	other	other	ADJ
iiclr-17446	231	22	income	income	NOUN
iiclr-17446	231	23	other	other	ADJ
iiclr-17446	231	24	than	than	ADP
iiclr-17446	231	25	those	those	PRON
iiclr-17446	231	26	provided	provide	VERB
iiclr-17446	231	27	for	for	ADP
iiclr-17446	231	28	in	in	ADP
iiclr-17446	231	29	this	this	DET
iiclr-17446	231	30	article	article	NOUN
iiclr-17446	231	31	is	be	AUX
iiclr-17446	231	32	required	require	VERB
iiclr-17446	231	33	,	,	PUNCT
iiclr-17446	231	34	it	it	PRON
iiclr-17446	231	35	shall	shall	AUX
iiclr-17446	231	36	be	be	AUX
iiclr-17446	231	37	regulated	regulate	VERB
iiclr-17446	231	38	by	by	ADP
iiclr-17446	231	39	the	the	DET
iiclr-17446	231	40	state	state	PROPN
iiclr-17446	231	41	council	council	PROPN
iiclr-17446	231	42	.	.	PUNCT
iiclr-17446	232	1	article	article	NOUN
iiclr-17446	232	2	20	20	NUM
iiclr-17446	232	3	:	:	PUNCT
iiclr-17446	232	4	the	the	DET
iiclr-17446	232	5	tax	tax	NOUN
iiclr-17446	232	6	authorities	authority	NOUN
iiclr-17446	232	7	shall	shall	AUX
iiclr-17446	232	8	have	have	VERB
iiclr-17446	232	9	the	the	DET
iiclr-17446	232	10	right	right	NOUN
iiclr-17446	232	11	to	to	PART
iiclr-17446	232	12	inspect	inspect	VERB
iiclr-17446	232	13	the	the	DET
iiclr-17446	232	14	financial	financial	ADJ
iiclr-17446	232	15	,	,	PUNCT
iiclr-17446	232	16	accounting	accounting	NOUN
iiclr-17446	232	17	and	and	CCONJ
iiclr-17446	232	18	tax	tax	NOUN
iiclr-17446	232	19	affairs	affair	NOUN
iiclr-17446	232	20	of	of	ADP
iiclr-17446	232	21	enterprises	enterprise	NOUN
iiclr-17446	232	22	with	with	ADP
iiclr-17446	232	23	foreign	foreign	ADJ
iiclr-17446	232	24	investment	investment	NOUN
iiclr-17446	232	25	and	and	CCONJ
iiclr-17446	232	26	establishments	establishment	NOUN
iiclr-17446	232	27	or	or	CCONJ
iiclr-17446	232	28	places	place	NOUN
iiclr-17446	232	29	set	set	VERB
iiclr-17446	232	30	up	up	ADP
iiclr-17446	232	31	in	in	ADP
iiclr-17446	232	32	china	china	PROPN
iiclr-17446	232	33	by	by	ADP
iiclr-17446	232	34	foreign	foreign	ADJ
iiclr-17446	232	35	enterprises	enterprise	NOUN
iiclr-17446	232	36	to	to	PART
iiclr-17446	232	37	engage	engage	VERB
iiclr-17446	232	38	in	in	ADP
iiclr-17446	232	39	production	production	NOUN
iiclr-17446	232	40	or	or	CCONJ
iiclr-17446	232	41	business	business	NOUN
iiclr-17446	232	42	operations	operation	NOUN
iiclr-17446	232	43	,	,	PUNCT
iiclr-17446	232	44	and	and	CCONJ
iiclr-17446	232	45	have	have	VERB
iiclr-17446	232	46	the	the	DET
iiclr-17446	232	47	right	right	NOUN
iiclr-17446	232	48	to	to	PART
iiclr-17446	232	49	inspect	inspect	VERB
iiclr-17446	232	50	tax	tax	NOUN
iiclr-17446	232	51	withholding	withholding	NOUN
iiclr-17446	232	52	of	of	ADP
iiclr-17446	232	53	the	the	DET
iiclr-17446	232	54	withholding	withhold	VERB
iiclr-17446	232	55	agent	agent	NOUN
iiclr-17446	232	56	and	and	CCONJ
iiclr-17446	232	57	its	its	PRON
iiclr-17446	232	58	payment	payment	NOUN
iiclr-17446	232	59	of	of	ADP
iiclr-17446	232	60	the	the	DET
iiclr-17446	232	61	withheld	withhold	VERB
iiclr-17446	232	62	tax	tax	NOUN
iiclr-17446	232	63	into	into	ADP
iiclr-17446	232	64	the	the	DET
iiclr-17446	232	65	state	state	NOUN
iiclr-17446	232	66	treasury	treasury	NOUN
iiclr-17446	232	67	.	.	PUNCT
iiclr-17446	233	1	the	the	DET
iiclr-17446	233	2	entities	entity	NOUN
iiclr-17446	233	3	inspected	inspect	VERB
iiclr-17446	233	4	must	must	AUX
iiclr-17446	233	5	report	report	VERB
iiclr-17446	233	6	the	the	DET
iiclr-17446	233	7	facts	fact	NOUN
iiclr-17446	233	8	and	and	CCONJ
iiclr-17446	233	9	provide	provide	VERB
iiclr-17446	233	10	relevant	relevant	ADJ
iiclr-17446	233	11	information	information	NOUN
iiclr-17446	233	12	.	.	PUNCT
iiclr-17446	234	1	they	they	PRON
iiclr-17446	234	2	may	may	AUX
iiclr-17446	234	3	not	not	PART
iiclr-17446	234	4	refuse	refuse	VERB
iiclr-17446	234	5	to	to	PART
iiclr-17446	234	6	report	report	VERB
iiclr-17446	234	7	or	or	CCONJ
iiclr-17446	234	8	conceal	conceal	VERB
iiclr-17446	234	9	any	any	DET
iiclr-17446	234	10	facts	fact	NOUN
iiclr-17446	234	11	.	.	PUNCT
iiclr-17446	235	1	when	when	SCONJ
iiclr-17446	235	2	making	make	VERB
iiclr-17446	235	3	an	an	DET
iiclr-17446	235	4	inspection	inspection	NOUN
iiclr-17446	235	5	,	,	PUNCT
iiclr-17446	235	6	the	the	DET
iiclr-17446	235	7	tax	tax	NOUN
iiclr-17446	235	8	officials	official	NOUN
iiclr-17446	235	9	shall	shall	AUX
iiclr-17446	235	10	produce	produce	VERB
iiclr-17446	235	11	their	their	PRON
iiclr-17446	235	12	identity	identity	NOUN
iiclr-17446	235	13	documents	document	NOUN
iiclr-17446	235	14	and	and	CCONJ
iiclr-17446	235	15	be	be	AUX
iiclr-17446	235	16	responsible	responsible	ADJ
iiclr-17446	235	17	for	for	ADP
iiclr-17446	235	18	confidentiality	confidentiality	NOUN
iiclr-17446	235	19	.	.	PUNCT
iiclr-17446	236	1	article	article	NOUN
iiclr-17446	236	2	21	21	NUM
iiclr-17446	236	3	:	:	PUNCT
iiclr-17446	236	4	income	income	NOUN
iiclr-17446	236	5	tax	tax	NOUN
iiclr-17446	236	6	payable	payable	ADJ
iiclr-17446	236	7	according	accord	VERB
iiclr-17446	236	8	to	to	ADP
iiclr-17446	236	9	this	this	DET
iiclr-17446	236	10	law	law	NOUN
iiclr-17446	236	11	shall	shall	AUX
iiclr-17446	236	12	be	be	AUX
iiclr-17446	236	13	computed	compute	VERB
iiclr-17446	236	14	in	in	ADP
iiclr-17446	236	15	terms	term	NOUN
iiclr-17446	236	16	of	of	ADP
iiclr-17446	236	17	renminbi	renminbi	NOUN
iiclr-17446	236	18	(	(	PUNCT
iiclr-17446	236	19	rmb	rmb	PROPN
iiclr-17446	236	20	)	)	PUNCT
iiclr-17446	236	21	.	.	PUNCT
iiclr-17446	237	1	income	income	NOUN
iiclr-17446	237	2	in	in	ADP
iiclr-17446	237	3	foreign	foreign	ADJ
iiclr-17446	237	4	currency	currency	NOUN
iiclr-17446	237	5	shall	shall	AUX
iiclr-17446	237	6	be	be	AUX
iiclr-17446	237	7	converted	convert	VERB
iiclr-17446	237	8	into	into	ADP
iiclr-17446	237	9	renminbi	renminbi	NOUN
iiclr-17446	237	10	according	accord	VERB
iiclr-17446	237	11	to	to	ADP
iiclr-17446	237	12	the	the	DET
iiclr-17446	237	13	exchange	exchange	NOUN
iiclr-17446	237	14	rate	rate	NOUN
iiclr-17446	237	15	quoted	quote	VERB
iiclr-17446	237	16	by	by	ADP
iiclr-17446	237	17	the	the	DET
iiclr-17446	237	18	state	state	NOUN
iiclr-17446	237	19	exchange	exchange	PROPN
iiclr-17446	237	20	control	control	NOUN
iiclr-17446	237	21	authorities	authority	NOUN
iiclr-17446	237	22	for	for	ADP
iiclr-17446	237	23	purposes	purpose	NOUN
iiclr-17446	237	24	of	of	ADP
iiclr-17446	237	25	tax	tax	NOUN
iiclr-17446	237	26	payment	payment	NOUN
iiclr-17446	237	27	.	.	PUNCT
iiclr-17446	238	1	article	article	NOUN
iiclr-17446	238	2	22	22	NUM
iiclr-17446	238	3	:	:	PUNCT
iiclr-17446	238	4	if	if	SCONJ
iiclr-17446	238	5	any	any	DET
iiclr-17446	238	6	taxpayer	taxpayer	NOUN
iiclr-17446	238	7	fails	fail	VERB
iiclr-17446	238	8	to	to	PART
iiclr-17446	238	9	pay	pay	VERB
iiclr-17446	238	10	tax	tax	NOUN
iiclr-17446	238	11	within	within	ADP
iiclr-17446	238	12	the	the	DET
iiclr-17446	238	13	prescribed	prescribe	VERB
iiclr-17446	238	14	time	time	NOUN
iiclr-17446	238	15	limit	limit	NOUN
iiclr-17446	238	16	,	,	PUNCT
iiclr-17446	238	17	or	or	CCONJ
iiclr-17446	238	18	if	if	SCONJ
iiclr-17446	238	19	the	the	DET
iiclr-17446	238	20	withholding	withholding	NOUN
iiclr-17446	238	21	agent	agent	NOUN
iiclr-17446	238	22	fails	fail	VERB
iiclr-17446	238	23	to	to	PART
iiclr-17446	238	24	turn	turn	VERB
iiclr-17446	238	25	over	over	ADP
iiclr-17446	238	26	the	the	DET
iiclr-17446	238	27	tax	tax	NOUN
iiclr-17446	238	28	withheld	withhold	VERB
iiclr-17446	238	29	within	within	ADP
iiclr-17446	238	30	the	the	DET
iiclr-17446	238	31	prescribed	prescribe	VERB
iiclr-17446	238	32	time	time	NOUN
iiclr-17446	238	33	limit	limit	NOUN
iiclr-17446	238	34	,	,	PUNCT
iiclr-17446	238	35	the	the	DET
iiclr-17446	238	36	tax	tax	NOUN
iiclr-17446	238	37	authorities	authority	NOUN
iiclr-17446	238	38	shall	shall	AUX
iiclr-17446	238	39	,	,	PUNCT
iiclr-17446	238	40	in	in	ADP
iiclr-17446	238	41	addition	addition	NOUN
iiclr-17446	238	42	to	to	ADP
iiclr-17446	238	43	setting	set	VERB
iiclr-17446	238	44	a	a	DET
iiclr-17446	238	45	new	new	ADJ
iiclr-17446	238	46	time	time	NOUN
iiclr-17446	238	47	limit	limit	NOUN
iiclr-17446	238	48	for	for	ADP
iiclr-17446	238	49	tax	tax	NOUN
iiclr-17446	238	50	payment	payment	NOUN
iiclr-17446	238	51	,	,	PUNCT
iiclr-17446	238	52	impose	impose	VERB
iiclr-17446	238	53	a	a	DET
iiclr-17446	238	54	surcharge	surcharge	NOUN
iiclr-17446	238	55	for	for	ADP
iiclr-17446	238	56	overdue	overdue	ADJ
iiclr-17446	238	57	payment	payment	NOUN
iiclr-17446	238	58	,	,	PUNCT
iiclr-17446	238	59	equal	equal	ADJ
iiclr-17446	238	60	to	to	ADP
iiclr-17446	238	61	0.2	0.2	NUM
iiclr-17446	238	62	percent	percent	NOUN
iiclr-17446	238	63	of	of	ADP
iiclr-17446	238	64	the	the	DET
iiclr-17446	238	65	overdue	overdue	ADJ
iiclr-17446	238	66	tax	tax	NOUN
iiclr-17446	238	67	for	for	ADP
iiclr-17446	238	68	each	each	DET
iiclr-17446	238	69	day	day	NOUN
iiclr-17446	238	70	in	in	ADP
iiclr-17446	238	71	arrears	arrear	NOUN
iiclr-17446	238	72	,	,	PUNCT
iiclr-17446	238	73	starting	start	VERB
iiclr-17446	238	74	from	from	ADP
iiclr-17446	238	75	the	the	DET
iiclr-17446	238	76	first	first	ADJ
iiclr-17446	238	77	day	day	NOUN
iiclr-17446	238	78	the	the	DET
iiclr-17446	238	79	payment	payment	NOUN
iiclr-17446	238	80	becomes	become	VERB
iiclr-17446	238	81	overdue	overdue	ADJ
iiclr-17446	238	82	.	.	PUNCT
iiclr-17446	239	1	[	[	X
iiclr-17446	239	2	vol	vol	NOUN
iiclr-17446	239	3	.	.	PUNCT
iiclr-17446	240	1	2:415	2:415	NUM
iiclr-17446	240	2	chinese	chinese	ADJ
iiclr-17446	240	3	tax	tax	NOUN
iiclr-17446	240	4	article	article	NOUN
iiclr-17446	240	5	23	23	NUM
iiclr-17446	240	6	:	:	PUNCT
iiclr-17446	240	7	the	the	DET
iiclr-17446	240	8	tax	tax	NOUN
iiclr-17446	240	9	authorities	authority	NOUN
iiclr-17446	240	10	shall	shall	AUX
iiclr-17446	240	11	set	set	VERB
iiclr-17446	240	12	a	a	DET
iiclr-17446	240	13	new	new	ADJ
iiclr-17446	240	14	time	time	NOUN
iiclr-17446	240	15	limit	limit	NOUN
iiclr-17446	240	16	for	for	ADP
iiclr-17446	240	17	registration	registration	NOUN
iiclr-17446	240	18	or	or	CCONJ
iiclr-17446	240	19	submission	submission	NOUN
iiclr-17446	240	20	of	of	ADP
iiclr-17446	240	21	documents	document	NOUN
iiclr-17446	240	22	and	and	CCONJ
iiclr-17446	240	23	may	may	AUX
iiclr-17446	240	24	impose	impose	VERB
iiclr-17446	240	25	a	a	DET
iiclr-17446	240	26	fine	fine	NOUN
iiclr-17446	240	27	of	of	ADP
iiclr-17446	240	28	five	five	NUM
iiclr-17446	240	29	thousand	thousand	NUM
iiclr-17446	240	30	yuan	yuan	NOUN
iiclr-17446	240	31	or	or	CCONJ
iiclr-17446	240	32	less	less	ADJ
iiclr-17446	240	33	on	on	ADP
iiclr-17446	240	34	any	any	DET
iiclr-17446	240	35	taxpayer	taxpayer	NOUN
iiclr-17446	240	36	or	or	CCONJ
iiclr-17446	240	37	withholding	withholding	NOUN
iiclr-17446	240	38	agent	agent	NOUN
iiclr-17446	240	39	which	which	PRON
iiclr-17446	240	40	fails	fail	VERB
iiclr-17446	240	41	to	to	PART
iiclr-17446	240	42	go	go	VERB
iiclr-17446	240	43	through	through	ADP
iiclr-17446	240	44	tax	tax	NOUN
iiclr-17446	240	45	registration	registration	NOUN
iiclr-17446	240	46	or	or	CCONJ
iiclr-17446	240	47	make	make	VERB
iiclr-17446	240	48	a	a	DET
iiclr-17446	240	49	change	change	NOUN
iiclr-17446	240	50	or	or	CCONJ
iiclr-17446	240	51	cancellation	cancellation	NOUN
iiclr-17446	240	52	in	in	ADP
iiclr-17446	240	53	registration	registration	NOUN
iiclr-17446	240	54	with	with	ADP
iiclr-17446	240	55	the	the	DET
iiclr-17446	240	56	tax	tax	NOUN
iiclr-17446	240	57	authorities	authority	NOUN
iiclr-17446	240	58	within	within	ADP
iiclr-17446	240	59	the	the	DET
iiclr-17446	240	60	prescribed	prescribed	ADJ
iiclr-17446	240	61	time	time	NOUN
iiclr-17446	240	62	limit	limit	NOUN
iiclr-17446	240	63	,	,	PUNCT
iiclr-17446	240	64	fails	fail	VERB
iiclr-17446	240	65	to	to	PART
iiclr-17446	240	66	submit	submit	VERB
iiclr-17446	240	67	income	income	NOUN
iiclr-17446	240	68	tax	tax	NOUN
iiclr-17446	240	69	return	return	NOUN
iiclr-17446	240	70	,	,	PUNCT
iiclr-17446	240	71	final	final	ADJ
iiclr-17446	240	72	accounting	accounting	NOUN
iiclr-17446	240	73	statements	statement	NOUN
iiclr-17446	240	74	or	or	CCONJ
iiclr-17446	240	75	withholding	withhold	VERB
iiclr-17446	240	76	income	income	NOUN
iiclr-17446	240	77	tax	tax	NOUN
iiclr-17446	240	78	return	return	NOUN
iiclr-17446	240	79	to	to	ADP
iiclr-17446	240	80	the	the	DET
iiclr-17446	240	81	tax	tax	NOUN
iiclr-17446	240	82	authorities	authority	NOUN
iiclr-17446	240	83	within	within	ADP
iiclr-17446	240	84	the	the	DET
iiclr-17446	240	85	prescribed	prescribed	ADJ
iiclr-17446	240	86	time	time	NOUN
iiclr-17446	240	87	limit	limit	NOUN
iiclr-17446	240	88	,	,	PUNCT
iiclr-17446	240	89	or	or	CCONJ
iiclr-17446	240	90	fails	fail	VERB
iiclr-17446	240	91	to	to	PART
iiclr-17446	240	92	submit	submit	VERB
iiclr-17446	240	93	its	its	PRON
iiclr-17446	240	94	financial	financial	ADJ
iiclr-17446	240	95	and	and	CCONJ
iiclr-17446	240	96	accounting	accounting	NOUN
iiclr-17446	240	97	systems	system	NOUN
iiclr-17446	240	98	to	to	ADP
iiclr-17446	240	99	the	the	DET
iiclr-17446	240	100	tax	tax	NOUN
iiclr-17446	240	101	authorities	authority	NOUN
iiclr-17446	240	102	for	for	ADP
iiclr-17446	240	103	reference	reference	NOUN
iiclr-17446	240	104	.	.	PUNCT
iiclr-17446	241	1	where	where	SCONJ
iiclr-17446	241	2	the	the	DET
iiclr-17446	241	3	tax	tax	NOUN
iiclr-17446	241	4	authorities	authority	NOUN
iiclr-17446	241	5	have	have	AUX
iiclr-17446	241	6	set	set	VERB
iiclr-17446	241	7	a	a	DET
iiclr-17446	241	8	new	new	ADJ
iiclr-17446	241	9	time	time	NOUN
iiclr-17446	241	10	limit	limit	NOUN
iiclr-17446	241	11	for	for	ADP
iiclr-17446	241	12	registration	registration	NOUN
iiclr-17446	241	13	or	or	CCONJ
iiclr-17446	241	14	submission	submission	NOUN
iiclr-17446	241	15	of	of	ADP
iiclr-17446	241	16	documents	document	NOUN
iiclr-17446	241	17	,	,	PUNCT
iiclr-17446	241	18	they	they	PRON
iiclr-17446	241	19	shall	shall	AUX
iiclr-17446	241	20	impose	impose	VERB
iiclr-17446	241	21	a	a	DET
iiclr-17446	241	22	fine	fine	NOUN
iiclr-17446	241	23	of	of	ADP
iiclr-17446	241	24	ten	ten	NUM
iiclr-17446	241	25	thousand	thousand	NUM
iiclr-17446	241	26	yuan	yuan	NOUN
iiclr-17446	241	27	or	or	CCONJ
iiclr-17446	241	28	less	less	ADJ
iiclr-17446	241	29	on	on	ADP
iiclr-17446	241	30	the	the	DET
iiclr-17446	241	31	taxpayer	taxpayer	NOUN
iiclr-17446	241	32	or	or	CCONJ
iiclr-17446	241	33	withholding	withholding	NOUN
iiclr-17446	241	34	agent	agent	NOUN
iiclr-17446	241	35	which	which	PRON
iiclr-17446	241	36	again	again	ADV
iiclr-17446	241	37	fails	fail	VERB
iiclr-17446	241	38	to	to	PART
iiclr-17446	241	39	meet	meet	VERB
iiclr-17446	241	40	the	the	DET
iiclr-17446	241	41	time	time	NOUN
iiclr-17446	241	42	limit	limit	NOUN
iiclr-17446	241	43	for	for	ADP
iiclr-17446	241	44	going	go	VERB
iiclr-17446	241	45	through	through	ADP
iiclr-17446	241	46	registration	registration	NOUN
iiclr-17446	241	47	or	or	CCONJ
iiclr-17446	241	48	making	make	VERB
iiclr-17446	241	49	a	a	DET
iiclr-17446	241	50	change	change	NOUN
iiclr-17446	241	51	in	in	ADP
iiclr-17446	241	52	registration	registration	NOUN
iiclr-17446	241	53	with	with	ADP
iiclr-17446	241	54	the	the	DET
iiclr-17446	241	55	tax	tax	NOUN
iiclr-17446	241	56	authorities	authority	NOUN
iiclr-17446	241	57	,	,	PUNCT
iiclr-17446	241	58	or	or	CCONJ
iiclr-17446	241	59	for	for	ADP
iiclr-17446	241	60	submitting	submit	VERB
iiclr-17446	241	61	income	income	NOUN
iiclr-17446	241	62	tax	tax	NOUN
iiclr-17446	241	63	return	return	NOUN
iiclr-17446	241	64	,	,	PUNCT
iiclr-17446	241	65	final	final	ADJ
iiclr-17446	241	66	accounting	accounting	NOUN
iiclr-17446	241	67	statements	statement	NOUN
iiclr-17446	241	68	or	or	CCONJ
iiclr-17446	241	69	withholding	withhold	VERB
iiclr-17446	241	70	income	income	NOUN
iiclr-17446	241	71	tax	tax	NOUN
iiclr-17446	241	72	return	return	NOUN
iiclr-17446	241	73	to	to	ADP
iiclr-17446	241	74	the	the	DET
iiclr-17446	241	75	tax	tax	NOUN
iiclr-17446	241	76	authorities	authority	NOUN
iiclr-17446	241	77	.	.	PUNCT
iiclr-17446	242	1	where	where	SCONJ
iiclr-17446	242	2	the	the	DET
iiclr-17446	242	3	circumstances	circumstance	NOUN
iiclr-17446	242	4	are	be	AUX
iiclr-17446	242	5	serious	serious	ADJ
iiclr-17446	242	6	,	,	PUNCT
iiclr-17446	242	7	the	the	DET
iiclr-17446	242	8	legal	legal	ADJ
iiclr-17446	242	9	representative	representative	NOUN
iiclr-17446	242	10	and	and	CCONJ
iiclr-17446	242	11	the	the	DET
iiclr-17446	242	12	person	person	NOUN
iiclr-17446	242	13	directly	directly	ADV
iiclr-17446	242	14	responsible	responsible	ADJ
iiclr-17446	242	15	shall	shall	AUX
iiclr-17446	242	16	be	be	AUX
iiclr-17446	242	17	prosecuted	prosecute	VERB
iiclr-17446	242	18	for	for	ADP
iiclr-17446	242	19	their	their	PRON
iiclr-17446	242	20	criminal	criminal	ADJ
iiclr-17446	242	21	liability	liability	NOUN
iiclr-17446	242	22	,	,	PUNCT
iiclr-17446	242	23	by	by	ADP
iiclr-17446	242	24	applying	apply	VERB
iiclr-17446	242	25	mutatis	mutatis	NOUN
iiclr-17446	242	26	mutandis	mutandi	NOUN
iiclr-17446	242	27	the	the	DET
iiclr-17446	242	28	provisions	provision	NOUN
iiclr-17446	242	29	of	of	ADP
iiclr-17446	242	30	article	article	NOUN
iiclr-17446	242	31	121	121	NUM
iiclr-17446	242	32	of	of	ADP
iiclr-17446	242	33	the	the	DET
iiclr-17446	242	34	criminal	criminal	ADJ
iiclr-17446	242	35	law	law	NOUN
iiclr-17446	242	36	.	.	PUNCT
iiclr-17446	243	1	article	article	NOUN
iiclr-17446	243	2	24	24	NUM
iiclr-17446	243	3	:	:	PUNCT
iiclr-17446	243	4	where	where	SCONJ
iiclr-17446	243	5	the	the	DET
iiclr-17446	243	6	withholding	withhold	VERB
iiclr-17446	243	7	agent	agent	NOUN
iiclr-17446	243	8	fails	fail	VERB
iiclr-17446	243	9	to	to	PART
iiclr-17446	243	10	fulfil	fulfil	VERB
iiclr-17446	243	11	its	its	PRON
iiclr-17446	243	12	obligation	obligation	NOUN
iiclr-17446	243	13	to	to	PART
iiclr-17446	243	14	withhold	withhold	VERB
iiclr-17446	243	15	tax	tax	NOUN
iiclr-17446	243	16	as	as	SCONJ
iiclr-17446	243	17	provided	provide	VERB
iiclr-17446	243	18	in	in	ADP
iiclr-17446	243	19	this	this	DET
iiclr-17446	243	20	law	law	NOUN
iiclr-17446	243	21	,	,	PUNCT
iiclr-17446	243	22	and	and	CCONJ
iiclr-17446	243	23	does	do	AUX
iiclr-17446	243	24	not	not	PART
iiclr-17446	243	25	withhold	withhold	VERB
iiclr-17446	243	26	or	or	CCONJ
iiclr-17446	243	27	withholds	withhold	VERB
iiclr-17446	243	28	an	an	DET
iiclr-17446	243	29	amount	amount	NOUN
iiclr-17446	243	30	less	less	ADJ
iiclr-17446	243	31	than	than	SCONJ
iiclr-17446	243	32	that	that	PRON
iiclr-17446	243	33	should	should	AUX
iiclr-17446	243	34	have	have	AUX
iiclr-17446	243	35	been	be	AUX
iiclr-17446	243	36	withheld	withhold	VERB
iiclr-17446	243	37	,	,	PUNCT
iiclr-17446	243	38	the	the	DET
iiclr-17446	243	39	tax	tax	NOUN
iiclr-17446	243	40	authorities	authority	NOUN
iiclr-17446	243	41	shall	shall	AUX
iiclr-17446	243	42	set	set	VERB
iiclr-17446	243	43	a	a	DET
iiclr-17446	243	44	time	time	NOUN
iiclr-17446	243	45	limit	limit	NOUN
iiclr-17446	243	46	for	for	ADP
iiclr-17446	243	47	the	the	DET
iiclr-17446	243	48	payment	payment	NOUN
iiclr-17446	243	49	of	of	ADP
iiclr-17446	243	50	the	the	DET
iiclr-17446	243	51	amount	amount	NOUN
iiclr-17446	243	52	of	of	ADP
iiclr-17446	243	53	tax	tax	NOUN
iiclr-17446	243	54	that	that	PRON
iiclr-17446	243	55	should	should	AUX
iiclr-17446	243	56	have	have	AUX
iiclr-17446	243	57	been	be	AUX
iiclr-17446	243	58	withheld	withhold	VERB
iiclr-17446	243	59	,	,	PUNCT
iiclr-17446	243	60	and	and	CCONJ
iiclr-17446	243	61	may	may	AUX
iiclr-17446	243	62	impose	impose	VERB
iiclr-17446	243	63	a	a	DET
iiclr-17446	243	64	fine	fine	NOUN
iiclr-17446	243	65	up	up	ADP
iiclr-17446	243	66	to	to	ADP
iiclr-17446	243	67	but	but	CCONJ
iiclr-17446	243	68	not	not	PART
iiclr-17446	243	69	exceeding	exceed	VERB
iiclr-17446	243	70	100	100	NUM
iiclr-17446	243	71	percent	percent	NOUN
iiclr-17446	243	72	of	of	ADP
iiclr-17446	243	73	the	the	DET
iiclr-17446	243	74	amount	amount	NOUN
iiclr-17446	243	75	of	of	ADP
iiclr-17446	243	76	tax	tax	NOUN
iiclr-17446	243	77	that	that	PRON
iiclr-17446	243	78	should	should	AUX
iiclr-17446	243	79	have	have	AUX
iiclr-17446	243	80	been	be	AUX
iiclr-17446	243	81	withheld	withhold	VERB
iiclr-17446	243	82	.	.	PUNCT
iiclr-17446	244	1	where	where	SCONJ
iiclr-17446	244	2	the	the	DET
iiclr-17446	244	3	withholding	withhold	VERB
iiclr-17446	244	4	agent	agent	NOUN
iiclr-17446	244	5	fails	fail	VERB
iiclr-17446	244	6	to	to	PART
iiclr-17446	244	7	turn	turn	VERB
iiclr-17446	244	8	the	the	DET
iiclr-17446	244	9	tax	tax	NOUN
iiclr-17446	244	10	withheld	withhold	VERB
iiclr-17446	244	11	over	over	ADP
iiclr-17446	244	12	to	to	ADP
iiclr-17446	244	13	the	the	DET
iiclr-17446	244	14	state	state	NOUN
iiclr-17446	244	15	treasury	treasury	NOUN
iiclr-17446	244	16	within	within	ADP
iiclr-17446	244	17	the	the	DET
iiclr-17446	244	18	prescribed	prescribe	VERB
iiclr-17446	244	19	time	time	NOUN
iiclr-17446	244	20	limit	limit	NOUN
iiclr-17446	244	21	,	,	PUNCT
iiclr-17446	244	22	the	the	DET
iiclr-17446	244	23	tax	tax	NOUN
iiclr-17446	244	24	authorities	authority	NOUN
iiclr-17446	244	25	shall	shall	AUX
iiclr-17446	244	26	set	set	VERB
iiclr-17446	244	27	a	a	DET
iiclr-17446	244	28	time	time	NOUN
iiclr-17446	244	29	limit	limit	NOUN
iiclr-17446	244	30	for	for	ADP
iiclr-17446	244	31	turning	turn	VERB
iiclr-17446	244	32	over	over	ADP
iiclr-17446	244	33	the	the	DET
iiclr-17446	244	34	taxes	taxis	NOUN
iiclr-17446	244	35	and	and	CCONJ
iiclr-17446	244	36	may	may	AUX
iiclr-17446	244	37	impose	impose	VERB
iiclr-17446	244	38	a	a	DET
iiclr-17446	244	39	fine	fine	NOUN
iiclr-17446	244	40	of	of	ADP
iiclr-17446	244	41	five	five	NUM
iiclr-17446	244	42	thousand	thousand	NUM
iiclr-17446	244	43	yuan	yuan	NOUN
iiclr-17446	244	44	or	or	CCONJ
iiclr-17446	244	45	less	less	ADJ
iiclr-17446	244	46	on	on	ADP
iiclr-17446	244	47	the	the	DET
iiclr-17446	244	48	withholding	withholding	NOUN
iiclr-17446	244	49	agent	agent	NOUN
iiclr-17446	244	50	;	;	PUNCT
iiclr-17446	244	51	if	if	SCONJ
iiclr-17446	244	52	the	the	DET
iiclr-17446	244	53	withholding	withholding	NOUN
iiclr-17446	244	54	agent	agent	NOUN
iiclr-17446	244	55	fails	fail	VERB
iiclr-17446	244	56	to	to	PART
iiclr-17446	244	57	meet	meet	VERB
iiclr-17446	244	58	the	the	DET
iiclr-17446	244	59	time	time	NOUN
iiclr-17446	244	60	limit	limit	NOUN
iiclr-17446	244	61	again	again	ADV
iiclr-17446	244	62	,	,	PUNCT
iiclr-17446	244	63	the	the	DET
iiclr-17446	244	64	tax	tax	NOUN
iiclr-17446	244	65	authorities	authority	NOUN
iiclr-17446	244	66	shall	shall	AUX
iiclr-17446	244	67	pursue	pursue	VERB
iiclr-17446	244	68	the	the	DET
iiclr-17446	244	69	taxes	taxis	NOUN
iiclr-17446	244	70	according	accord	VERB
iiclr-17446	244	71	to	to	ADP
iiclr-17446	244	72	law	law	NOUN
iiclr-17446	244	73	and	and	CCONJ
iiclr-17446	244	74	may	may	AUX
iiclr-17446	244	75	impose	impose	VERB
iiclr-17446	244	76	a	a	DET
iiclr-17446	244	77	fine	fine	NOUN
iiclr-17446	244	78	of	of	ADP
iiclr-17446	244	79	ten	ten	NUM
iiclr-17446	244	80	thousand	thousand	NUM
iiclr-17446	244	81	yuan	yuan	NOUN
iiclr-17446	244	82	or	or	CCONJ
iiclr-17446	244	83	less	less	ADJ
iiclr-17446	244	84	on	on	ADP
iiclr-17446	244	85	the	the	DET
iiclr-17446	244	86	withholding	withholding	NOUN
iiclr-17446	244	87	agent	agent	NOUN
iiclr-17446	244	88	.	.	PUNCT
iiclr-17446	245	1	if	if	SCONJ
iiclr-17446	245	2	the	the	DET
iiclr-17446	245	3	circumstances	circumstance	NOUN
iiclr-17446	245	4	are	be	AUX
iiclr-17446	245	5	serious	serious	ADJ
iiclr-17446	245	6	,	,	PUNCT
iiclr-17446	245	7	the	the	DET
iiclr-17446	245	8	legal	legal	ADJ
iiclr-17446	245	9	representative	representative	NOUN
iiclr-17446	245	10	and	and	CCONJ
iiclr-17446	245	11	the	the	DET
iiclr-17446	245	12	person	person	NOUN
iiclr-17446	245	13	directly	directly	ADV
iiclr-17446	245	14	responsible	responsible	ADJ
iiclr-17446	245	15	shall	shall	AUX
iiclr-17446	245	16	be	be	AUX
iiclr-17446	245	17	prosecuted	prosecute	VERB
iiclr-17446	245	18	for	for	ADP
iiclr-17446	245	19	their	their	PRON
iiclr-17446	245	20	criminal	criminal	ADJ
iiclr-17446	245	21	liability	liability	NOUN
iiclr-17446	245	22	by	by	ADP
iiclr-17446	245	23	applying	apply	VERB
iiclr-17446	245	24	mutatis	mutatis	NOUN
iiclr-17446	245	25	mutandis	mutandi	NOUN
iiclr-17446	245	26	the	the	DET
iiclr-17446	245	27	provisions	provision	NOUN
iiclr-17446	245	28	of	of	ADP
iiclr-17446	245	29	article	article	NOUN
iiclr-17446	245	30	121	121	NUM
iiclr-17446	245	31	of	of	ADP
iiclr-17446	245	32	the	the	DET
iiclr-17446	245	33	criminal	criminal	ADJ
iiclr-17446	245	34	law	law	NOUN
iiclr-17446	245	35	.	.	PUNCT
iiclr-17446	246	1	article	article	NOUN
iiclr-17446	246	2	25	25	NUM
iiclr-17446	246	3	:	:	PUNCT
iiclr-17446	246	4	where	where	SCONJ
iiclr-17446	246	5	any	any	DET
iiclr-17446	246	6	person	person	NOUN
iiclr-17446	246	7	evades	evade	VERB
iiclr-17446	246	8	tax	tax	NOUN
iiclr-17446	246	9	by	by	ADP
iiclr-17446	246	10	deception	deception	NOUN
iiclr-17446	246	11	or	or	CCONJ
iiclr-17446	246	12	concealment	concealment	NOUN
iiclr-17446	246	13	or	or	CCONJ
iiclr-17446	246	14	fails	fail	VERB
iiclr-17446	246	15	to	to	PART
iiclr-17446	246	16	pay	pay	VERB
iiclr-17446	246	17	tax	tax	NOUN
iiclr-17446	246	18	within	within	ADP
iiclr-17446	246	19	the	the	DET
iiclr-17446	246	20	time	time	NOUN
iiclr-17446	246	21	limit	limit	NOUN
iiclr-17446	246	22	prescribed	prescribe	VERB
iiclr-17446	246	23	by	by	ADP
iiclr-17446	246	24	this	this	DET
iiclr-17446	246	25	law	law	NOUN
iiclr-17446	246	26	and	and	CCONJ
iiclr-17446	246	27	,	,	PUNCT
iiclr-17446	246	28	after	after	SCONJ
iiclr-17446	246	29	the	the	DET
iiclr-17446	246	30	tax	tax	NOUN
iiclr-17446	246	31	authorities	authority	NOUN
iiclr-17446	246	32	pursued	pursue	VERB
iiclr-17446	246	33	the	the	DET
iiclr-17446	246	34	payment	payment	NOUN
iiclr-17446	246	35	of	of	ADP
iiclr-17446	246	36	tax	tax	NOUN
iiclr-17446	246	37	,	,	PUNCT
iiclr-17446	246	38	fails	fail	VERB
iiclr-17446	246	39	again	again	ADV
iiclr-17446	246	40	to	to	PART
iiclr-17446	246	41	pay	pay	VERB
iiclr-17446	246	42	it	it	PRON
iiclr-17446	246	43	within	within	ADP
iiclr-17446	246	44	the	the	DET
iiclr-17446	246	45	prescribed	prescribed	ADJ
iiclr-17446	246	46	time	time	NOUN
iiclr-17446	246	47	limit	limit	NOUN
iiclr-17446	246	48	,	,	PUNCT
iiclr-17446	246	49	the	the	DET
iiclr-17446	246	50	tax	tax	NOUN
iiclr-17446	246	51	authorities	authority	NOUN
iiclr-17446	246	52	shall	shall	AUX
iiclr-17446	246	53	,	,	PUNCT
iiclr-17446	246	54	in	in	ADP
iiclr-17446	246	55	19921	19921	NUM
iiclr-17446	246	56	ind	ind	NOUN
iiclr-17446	246	57	.	.	PUNCT
iiclr-17446	247	1	int'l	int'l	PROPN
iiclr-17446	247	2	&	&	CCONJ
iiclr-17446	247	3	comp	comp	PROPN
iiclr-17446	247	4	.	.	PUNCT
iiclr-17446	248	1	l.	l.	PROPN
iiclr-17446	248	2	rev	rev	PROPN
iiclr-17446	248	3	.	.	PROPN
iiclr-17446	249	1	addition	addition	NOUN
iiclr-17446	249	2	to	to	ADP
iiclr-17446	249	3	recovering	recover	VERB
iiclr-17446	249	4	the	the	DET
iiclr-17446	249	5	tax	tax	NOUN
iiclr-17446	249	6	which	which	PRON
iiclr-17446	249	7	should	should	AUX
iiclr-17446	249	8	have	have	AUX
iiclr-17446	249	9	been	be	AUX
iiclr-17446	249	10	paid	pay	VERB
iiclr-17446	249	11	,	,	PUNCT
iiclr-17446	249	12	impose	impose	VERB
iiclr-17446	249	13	a	a	DET
iiclr-17446	249	14	fine	fine	NOUN
iiclr-17446	249	15	up	up	ADP
iiclr-17446	249	16	to	to	ADP
iiclr-17446	249	17	but	but	CCONJ
iiclr-17446	249	18	not	not	PART
iiclr-17446	249	19	exceeding	exceed	VERB
iiclr-17446	249	20	five	five	NUM
iiclr-17446	249	21	hundred	hundred	NUM
iiclr-17446	249	22	percent	percent	NOUN
iiclr-17446	249	23	of	of	ADP
iiclr-17446	249	24	the	the	DET
iiclr-17446	249	25	amount	amount	NOUN
iiclr-17446	249	26	of	of	ADP
iiclr-17446	249	27	tax	tax	NOUN
iiclr-17446	249	28	which	which	PRON
iiclr-17446	249	29	should	should	AUX
iiclr-17446	249	30	have	have	AUX
iiclr-17446	249	31	been	be	AUX
iiclr-17446	249	32	paid	pay	VERB
iiclr-17446	249	33	.	.	PUNCT
iiclr-17446	250	1	where	where	SCONJ
iiclr-17446	250	2	the	the	DET
iiclr-17446	250	3	circumstances	circumstance	NOUN
iiclr-17446	250	4	are	be	AUX
iiclr-17446	250	5	serious	serious	ADJ
iiclr-17446	250	6	,	,	PUNCT
iiclr-17446	250	7	the	the	DET
iiclr-17446	250	8	legal	legal	ADJ
iiclr-17446	250	9	representative	representative	NOUN
iiclr-17446	250	10	and	and	CCONJ
iiclr-17446	250	11	the	the	DET
iiclr-17446	250	12	person	person	NOUN
iiclr-17446	250	13	directly	directly	ADV
iiclr-17446	250	14	responsible	responsible	ADJ
iiclr-17446	250	15	shall	shall	AUX
iiclr-17446	250	16	be	be	AUX
iiclr-17446	250	17	prosecuted	prosecute	VERB
iiclr-17446	250	18	for	for	ADP
iiclr-17446	250	19	their	their	PRON
iiclr-17446	250	20	criminal	criminal	ADJ
iiclr-17446	250	21	liability	liability	NOUN
iiclr-17446	250	22	by	by	ADP
iiclr-17446	250	23	applying	apply	VERB
iiclr-17446	250	24	the	the	DET
iiclr-17446	250	25	provisions	provision	NOUN
iiclr-17446	250	26	of	of	ADP
iiclr-17446	250	27	article	article	NOUN
iiclr-17446	250	28	121	121	NUM
iiclr-17446	250	29	of	of	ADP
iiclr-17446	250	30	the	the	DET
iiclr-17446	250	31	criminal	criminal	ADJ
iiclr-17446	250	32	law	law	NOUN
iiclr-17446	250	33	.	.	PUNCT
iiclr-17446	251	1	article	article	NOUN
iiclr-17446	251	2	26	26	NUM
iiclr-17446	251	3	:	:	PUNCT
iiclr-17446	251	4	any	any	DET
iiclr-17446	251	5	enterprise	enterprise	NOUN
iiclr-17446	251	6	with	with	ADP
iiclr-17446	251	7	foreign	foreign	ADJ
iiclr-17446	251	8	investment	investment	NOUN
iiclr-17446	251	9	,	,	PUNCT
iiclr-17446	251	10	foreign	foreign	ADJ
iiclr-17446	251	11	enterprise	enterprise	NOUN
iiclr-17446	251	12	or	or	CCONJ
iiclr-17446	251	13	withholding	withholding	NOUN
iiclr-17446	251	14	agent	agent	NOUN
iiclr-17446	251	15	,	,	PUNCT
iiclr-17446	251	16	in	in	ADP
iiclr-17446	251	17	case	case	NOUN
iiclr-17446	251	18	of	of	ADP
iiclr-17446	251	19	a	a	DET
iiclr-17446	251	20	dispute	dispute	NOUN
iiclr-17446	251	21	with	with	ADP
iiclr-17446	251	22	the	the	DET
iiclr-17446	251	23	tax	tax	NOUN
iiclr-17446	251	24	authorities	authority	NOUN
iiclr-17446	251	25	on	on	ADP
iiclr-17446	251	26	payment	payment	NOUN
iiclr-17446	251	27	of	of	ADP
iiclr-17446	251	28	tax	tax	NOUN
iiclr-17446	251	29	,	,	PUNCT
iiclr-17446	251	30	must	must	AUX
iiclr-17446	251	31	pay	pay	VERB
iiclr-17446	251	32	tax	tax	NOUN
iiclr-17446	251	33	according	accord	VERB
iiclr-17446	251	34	to	to	ADP
iiclr-17446	251	35	the	the	DET
iiclr-17446	251	36	relevant	relevant	ADJ
iiclr-17446	251	37	regulations	regulation	NOUN
iiclr-17446	251	38	first	first	ADV
iiclr-17446	251	39	.	.	PUNCT
iiclr-17446	252	1	thereafter	thereafter	ADV
iiclr-17446	252	2	,	,	PUNCT
iiclr-17446	252	3	the	the	DET
iiclr-17446	252	4	taxpayer	taxpayer	NOUN
iiclr-17446	252	5	or	or	CCONJ
iiclr-17446	252	6	withholding	withholding	NOUN
iiclr-17446	252	7	agent	agent	NOUN
iiclr-17446	252	8	may	may	AUX
iiclr-17446	252	9	,	,	PUNCT
iiclr-17446	252	10	within	within	ADP
iiclr-17446	252	11	sixty	sixty	NUM
iiclr-17446	252	12	days	day	NOUN
iiclr-17446	252	13	from	from	ADP
iiclr-17446	252	14	the	the	DET
iiclr-17446	252	15	date	date	NOUN
iiclr-17446	252	16	of	of	ADP
iiclr-17446	252	17	receipt	receipt	NOUN
iiclr-17446	252	18	of	of	ADP
iiclr-17446	252	19	the	the	DET
iiclr-17446	252	20	tax	tax	NOUN
iiclr-17446	252	21	payment	payment	NOUN
iiclr-17446	252	22	certificate	certificate	NOUN
iiclr-17446	252	23	issued	issue	VERB
iiclr-17446	252	24	by	by	ADP
iiclr-17446	252	25	the	the	DET
iiclr-17446	252	26	tax	tax	NOUN
iiclr-17446	252	27	authorities	authority	NOUN
iiclr-17446	252	28	,	,	PUNCT
iiclr-17446	252	29	apply	apply	VERB
iiclr-17446	252	30	to	to	ADP
iiclr-17446	252	31	the	the	DET
iiclr-17446	252	32	tax	tax	NOUN
iiclr-17446	252	33	authorities	authority	NOUN
iiclr-17446	252	34	at	at	ADP
iiclr-17446	252	35	the	the	DET
iiclr-17446	252	36	next	next	ADJ
iiclr-17446	252	37	higher	high	ADJ
iiclr-17446	252	38	level	level	NOUN
iiclr-17446	252	39	for	for	ADP
iiclr-17446	252	40	reconsideration	reconsideration	NOUN
iiclr-17446	252	41	.	.	PUNCT
iiclr-17446	253	1	the	the	DET
iiclr-17446	253	2	higher	high	ADJ
iiclr-17446	253	3	tax	tax	NOUN
iiclr-17446	253	4	authorities	authority	NOUN
iiclr-17446	253	5	shall	shall	AUX
iiclr-17446	253	6	make	make	VERB
iiclr-17446	253	7	a	a	DET
iiclr-17446	253	8	decision	decision	NOUN
iiclr-17446	253	9	within	within	ADP
iiclr-17446	253	10	sixty	sixty	ADJ
iiclr-17446	253	11	days	day	NOUN
iiclr-17446	253	12	after	after	ADP
iiclr-17446	253	13	receipt	receipt	NOUN
iiclr-17446	253	14	of	of	ADP
iiclr-17446	253	15	the	the	DET
iiclr-17446	253	16	application	application	NOUN
iiclr-17446	253	17	for	for	ADP
iiclr-17446	253	18	reconsideration	reconsideration	NOUN
iiclr-17446	253	19	.	.	PUNCT
iiclr-17446	254	1	if	if	SCONJ
iiclr-17446	254	2	the	the	DET
iiclr-17446	254	3	taxpayer	taxpayer	NOUN
iiclr-17446	254	4	or	or	CCONJ
iiclr-17446	254	5	withholding	withholding	NOUN
iiclr-17446	254	6	agent	agent	NOUN
iiclr-17446	254	7	is	be	AUX
iiclr-17446	254	8	not	not	PART
iiclr-17446	254	9	satisfied	satisfied	ADJ
iiclr-17446	254	10	with	with	ADP
iiclr-17446	254	11	the	the	DET
iiclr-17446	254	12	decision	decision	NOUN
iiclr-17446	254	13	,	,	PUNCT
iiclr-17446	254	14	it	it	PRON
iiclr-17446	254	15	may	may	AUX
iiclr-17446	254	16	institute	institute	VERB
iiclr-17446	254	17	legal	legal	ADJ
iiclr-17446	254	18	proceedings	proceeding	NOUN
iiclr-17446	254	19	in	in	ADP
iiclr-17446	254	20	the	the	DET
iiclr-17446	254	21	people	people	NOUN
iiclr-17446	254	22	's	's	PART
iiclr-17446	254	23	court	court	NOUN
iiclr-17446	254	24	within	within	ADP
iiclr-17446	254	25	fifteen	fifteen	NUM
iiclr-17446	254	26	days	day	NOUN
iiclr-17446	254	27	from	from	ADP
iiclr-17446	254	28	the	the	DET
iiclr-17446	254	29	date	date	NOUN
iiclr-17446	254	30	of	of	ADP
iiclr-17446	254	31	receipt	receipt	NOUN
iiclr-17446	254	32	of	of	ADP
iiclr-17446	254	33	the	the	DET
iiclr-17446	254	34	notification	notification	NOUN
iiclr-17446	254	35	on	on	ADP
iiclr-17446	254	36	decision	decision	NOUN
iiclr-17446	254	37	made	make	VERB
iiclr-17446	254	38	after	after	ADP
iiclr-17446	254	39	reconsideration	reconsideration	NOUN
iiclr-17446	254	40	.	.	PUNCT
iiclr-17446	255	1	if	if	SCONJ
iiclr-17446	255	2	the	the	DET
iiclr-17446	255	3	party	party	NOUN
iiclr-17446	255	4	concerned	concern	VERB
iiclr-17446	255	5	is	be	AUX
iiclr-17446	255	6	not	not	PART
iiclr-17446	255	7	satisfied	satisfied	ADJ
iiclr-17446	255	8	with	with	ADP
iiclr-17446	255	9	the	the	DET
iiclr-17446	255	10	decision	decision	NOUN
iiclr-17446	255	11	on	on	ADP
iiclr-17446	255	12	punishment	punishment	NOUN
iiclr-17446	255	13	by	by	ADP
iiclr-17446	255	14	the	the	DET
iiclr-17446	255	15	tax	tax	NOUN
iiclr-17446	255	16	authorities	authority	NOUN
iiclr-17446	255	17	,	,	PUNCT
iiclr-17446	255	18	it	it	PRON
iiclr-17446	255	19	may	may	AUX
iiclr-17446	255	20	,	,	PUNCT
iiclr-17446	255	21	within	within	ADP
iiclr-17446	255	22	fifteen	fifteen	NUM
iiclr-17446	255	23	days	day	NOUN
iiclr-17446	255	24	from	from	ADP
iiclr-17446	255	25	the	the	DET
iiclr-17446	255	26	date	date	NOUN
iiclr-17446	255	27	of	of	ADP
iiclr-17446	255	28	receipt	receipt	NOUN
iiclr-17446	255	29	of	of	ADP
iiclr-17446	255	30	the	the	DET
iiclr-17446	255	31	notification	notification	NOUN
iiclr-17446	255	32	on	on	ADP
iiclr-17446	255	33	punishment	punishment	NOUN
iiclr-17446	255	34	,	,	PUNCT
iiclr-17446	255	35	apply	apply	VERB
iiclr-17446	255	36	for	for	ADP
iiclr-17446	255	37	reconsideration	reconsideration	NOUN
iiclr-17446	255	38	to	to	ADP
iiclr-17446	255	39	the	the	DET
iiclr-17446	255	40	tax	tax	NOUN
iiclr-17446	255	41	authorities	authority	NOUN
iiclr-17446	255	42	at	at	ADP
iiclr-17446	255	43	the	the	DET
iiclr-17446	255	44	next	next	ADJ
iiclr-17446	255	45	higher	high	ADJ
iiclr-17446	255	46	level	level	NOUN
iiclr-17446	255	47	than	than	ADP
iiclr-17446	255	48	that	that	PRON
iiclr-17446	255	49	which	which	PRON
iiclr-17446	255	50	made	make	VERB
iiclr-17446	255	51	the	the	DET
iiclr-17446	255	52	decision	decision	NOUN
iiclr-17446	255	53	on	on	ADP
iiclr-17446	255	54	punishment	punishment	NOUN
iiclr-17446	255	55	.	.	PUNCT
iiclr-17446	256	1	where	where	SCONJ
iiclr-17446	256	2	the	the	DET
iiclr-17446	256	3	party	party	NOUN
iiclr-17446	256	4	is	be	AUX
iiclr-17446	256	5	not	not	PART
iiclr-17446	256	6	satisfied	satisfied	ADJ
iiclr-17446	256	7	with	with	ADP
iiclr-17446	256	8	the	the	DET
iiclr-17446	256	9	decision	decision	NOUN
iiclr-17446	256	10	made	make	VERB
iiclr-17446	256	11	after	after	ADP
iiclr-17446	256	12	reconsideration	reconsideration	NOUN
iiclr-17446	256	13	,	,	PUNCT
iiclr-17446	256	14	it	it	PRON
iiclr-17446	256	15	may	may	AUX
iiclr-17446	256	16	institute	institute	VERB
iiclr-17446	256	17	legal	legal	ADJ
iiclr-17446	256	18	proceedings	proceeding	NOUN
iiclr-17446	256	19	in	in	ADP
iiclr-17446	256	20	the	the	DET
iiclr-17446	256	21	people	people	NOUN
iiclr-17446	256	22	's	's	PART
iiclr-17446	256	23	court	court	NOUN
iiclr-17446	256	24	within	within	ADP
iiclr-17446	256	25	fifteen	fifteen	NUM
iiclr-17446	256	26	days	day	NOUN
iiclr-17446	256	27	from	from	ADP
iiclr-17446	256	28	the	the	DET
iiclr-17446	256	29	date	date	NOUN
iiclr-17446	256	30	of	of	ADP
iiclr-17446	256	31	receipt	receipt	NOUN
iiclr-17446	256	32	of	of	ADP
iiclr-17446	256	33	the	the	DET
iiclr-17446	256	34	decision	decision	NOUN
iiclr-17446	256	35	made	make	VERB
iiclr-17446	256	36	after	after	ADP
iiclr-17446	256	37	reconsideration	reconsideration	NOUN
iiclr-17446	256	38	.	.	PUNCT
iiclr-17446	257	1	the	the	DET
iiclr-17446	257	2	party	party	NOUN
iiclr-17446	257	3	concerned	concerned	ADJ
iiclr-17446	257	4	may	may	AUX
iiclr-17446	257	5	,	,	PUNCT
iiclr-17446	257	6	however	however	ADV
iiclr-17446	257	7	,	,	PUNCT
iiclr-17446	257	8	directly	directly	ADV
iiclr-17446	257	9	institute	institute	VERB
iiclr-17446	257	10	legal	legal	ADJ
iiclr-17446	257	11	proceedings	proceeding	NOUN
iiclr-17446	257	12	in	in	ADP
iiclr-17446	257	13	the	the	DET
iiclr-17446	257	14	people	people	NOUN
iiclr-17446	257	15	's	's	PART
iiclr-17446	257	16	court	court	NOUN
iiclr-17446	257	17	within	within	ADP
iiclr-17446	257	18	fifteen	fifteen	NUM
iiclr-17446	257	19	days	day	NOUN
iiclr-17446	257	20	from	from	ADP
iiclr-17446	257	21	the	the	DET
iiclr-17446	257	22	date	date	NOUN
iiclr-17446	257	23	of	of	ADP
iiclr-17446	257	24	receipt	receipt	NOUN
iiclr-17446	257	25	of	of	ADP
iiclr-17446	257	26	the	the	DET
iiclr-17446	257	27	notification	notification	NOUN
iiclr-17446	257	28	on	on	ADP
iiclr-17446	257	29	punishment	punishment	NOUN
iiclr-17446	257	30	.	.	PUNCT
iiclr-17446	258	1	if	if	SCONJ
iiclr-17446	258	2	the	the	DET
iiclr-17446	258	3	party	party	NOUN
iiclr-17446	258	4	concerned	concern	VERB
iiclr-17446	258	5	does	do	AUX
iiclr-17446	258	6	not	not	PART
iiclr-17446	258	7	apply	apply	VERB
iiclr-17446	258	8	for	for	ADP
iiclr-17446	258	9	reconsideration	reconsideration	NOUN
iiclr-17446	258	10	to	to	ADP
iiclr-17446	258	11	the	the	DET
iiclr-17446	258	12	higher	high	ADJ
iiclr-17446	258	13	tax	tax	NOUN
iiclr-17446	258	14	authorities	authority	NOUN
iiclr-17446	258	15	or	or	CCONJ
iiclr-17446	258	16	institute	institute	VERB
iiclr-17446	258	17	legal	legal	ADJ
iiclr-17446	258	18	proceedings	proceeding	NOUN
iiclr-17446	258	19	in	in	ADP
iiclr-17446	258	20	the	the	DET
iiclr-17446	258	21	people	people	NOUN
iiclr-17446	258	22	's	's	PART
iiclr-17446	258	23	court	court	NOUN
iiclr-17446	258	24	within	within	ADP
iiclr-17446	258	25	the	the	DET
iiclr-17446	258	26	time	time	NOUN
iiclr-17446	258	27	limit	limit	NOUN
iiclr-17446	258	28	,	,	PUNCT
iiclr-17446	258	29	and	and	CCONJ
iiclr-17446	258	30	if	if	SCONJ
iiclr-17446	258	31	the	the	DET
iiclr-17446	258	32	decision	decision	NOUN
iiclr-17446	258	33	on	on	ADP
iiclr-17446	258	34	punishment	punishment	NOUN
iiclr-17446	258	35	is	be	AUX
iiclr-17446	258	36	not	not	PART
iiclr-17446	258	37	fulfilled	fulfil	VERB
iiclr-17446	258	38	,	,	PUNCT
iiclr-17446	258	39	the	the	DET
iiclr-17446	258	40	tax	tax	NOUN
iiclr-17446	258	41	authorities	authority	NOUN
iiclr-17446	258	42	which	which	PRON
iiclr-17446	258	43	made	make	VERB
iiclr-17446	258	44	the	the	DET
iiclr-17446	258	45	decision	decision	NOUN
iiclr-17446	258	46	on	on	ADP
iiclr-17446	258	47	punishment	punishment	NOUN
iiclr-17446	258	48	may	may	AUX
iiclr-17446	258	49	apply	apply	VERB
iiclr-17446	258	50	to	to	ADP
iiclr-17446	258	51	the	the	DET
iiclr-17446	258	52	people	people	NOUN
iiclr-17446	258	53	's	's	PART
iiclr-17446	258	54	court	court	NOUN
iiclr-17446	258	55	for	for	ADP
iiclr-17446	258	56	compulsory	compulsory	ADJ
iiclr-17446	258	57	execution	execution	NOUN
iiclr-17446	258	58	.	.	PUNCT
iiclr-17446	259	1	article	article	NOUN
iiclr-17446	259	2	27	27	NUM
iiclr-17446	259	3	:	:	PUNCT
iiclr-17446	259	4	where	where	SCONJ
iiclr-17446	259	5	any	any	DET
iiclr-17446	259	6	enterprise	enterprise	NOUN
iiclr-17446	259	7	with	with	ADP
iiclr-17446	259	8	foreign	foreign	ADJ
iiclr-17446	259	9	investment	investment	NOUN
iiclr-17446	259	10	which	which	PRON
iiclr-17446	259	11	was	be	AUX
iiclr-17446	259	12	established	establish	VERB
iiclr-17446	259	13	before	before	ADP
iiclr-17446	259	14	the	the	DET
iiclr-17446	259	15	promulgation	promulgation	NOUN
iiclr-17446	259	16	of	of	ADP
iiclr-17446	259	17	this	this	DET
iiclr-17446	259	18	law	law	NOUN
iiclr-17446	259	19	would	would	AUX
iiclr-17446	259	20	,	,	PUNCT
iiclr-17446	259	21	in	in	ADP
iiclr-17446	259	22	accordance	accordance	NOUN
iiclr-17446	259	23	with	with	ADP
iiclr-17446	259	24	the	the	DET
iiclr-17446	259	25	provisions	provision	NOUN
iiclr-17446	259	26	of	of	ADP
iiclr-17446	259	27	this	this	DET
iiclr-17446	259	28	law	law	NOUN
iiclr-17446	259	29	,	,	PUNCT
iiclr-17446	259	30	otherwise	otherwise	ADV
iiclr-17446	259	31	be	be	AUX
iiclr-17446	259	32	subject	subject	ADJ
iiclr-17446	259	33	to	to	ADP
iiclr-17446	259	34	higher	high	ADJ
iiclr-17446	259	35	tax	tax	NOUN
iiclr-17446	259	36	rates	rate	NOUN
iiclr-17446	259	37	or	or	CCONJ
iiclr-17446	259	38	enjoy	enjoy	VERB
iiclr-17446	259	39	less	less	ADJ
iiclr-17446	259	40	preferential	preferential	ADJ
iiclr-17446	259	41	treatment	treatment	NOUN
iiclr-17446	259	42	of	of	ADP
iiclr-17446	259	43	tax	tax	NOUN
iiclr-17446	259	44	exemption	exemption	NOUN
iiclr-17446	259	45	or	or	CCONJ
iiclr-17446	259	46	reduction	reduction	NOUN
iiclr-17446	259	47	than	than	ADP
iiclr-17446	259	48	before	before	ADP
iiclr-17446	259	49	the	the	DET
iiclr-17446	259	50	entry	entry	NOUN
iiclr-17446	259	51	into	into	ADP
iiclr-17446	259	52	force	force	NOUN
iiclr-17446	259	53	of	of	ADP
iiclr-17446	259	54	this	this	DET
iiclr-17446	259	55	law	law	NOUN
iiclr-17446	259	56	,	,	PUNCT
iiclr-17446	259	57	in	in	ADP
iiclr-17446	259	58	respect	respect	NOUN
iiclr-17446	259	59	to	to	ADP
iiclr-17446	259	60	such	such	ADJ
iiclr-17446	259	61	enterprise	enterprise	NOUN
iiclr-17446	259	62	,	,	PUNCT
iiclr-17446	259	63	within	within	ADP
iiclr-17446	259	64	its	its	PRON
iiclr-17446	259	65	approved	approve	VERB
iiclr-17446	259	66	period	period	NOUN
iiclr-17446	259	67	of	of	ADP
iiclr-17446	259	68	operation	operation	NOUN
iiclr-17446	259	69	,	,	PUNCT
iiclr-17446	259	70	the	the	DET
iiclr-17446	259	71	law	law	NOUN
iiclr-17446	259	72	and	and	CCONJ
iiclr-17446	259	73	relevant	relevant	ADJ
iiclr-17446	259	74	regulations	regulation	NOUN
iiclr-17446	259	75	of	of	ADP
iiclr-17446	259	76	the	the	DET
iiclr-17446	259	77	state	state	NOUN
iiclr-17446	259	78	council	council	PROPN
iiclr-17446	259	79	in	in	ADP
iiclr-17446	259	80	effect	effect	NOUN
iiclr-17446	259	81	before	before	ADP
iiclr-17446	259	82	the	the	DET
iiclr-17446	259	83	entry	entry	NOUN
iiclr-17446	259	84	into	into	ADP
iiclr-17446	259	85	force	force	NOUN
iiclr-17446	259	86	of	of	ADP
iiclr-17446	259	87	this	this	PRON
iiclr-17446	260	1	[	[	X
iiclr-17446	260	2	vol	vol	NOUN
iiclr-17446	260	3	.	.	PUNCT
iiclr-17446	261	1	2:415	2:415	NUM
iiclr-17446	261	2	chinese	chinese	ADJ
iiclr-17446	261	3	tax	tax	NOUN
iiclr-17446	261	4	law	law	NOUN
iiclr-17446	261	5	shall	shall	AUX
iiclr-17446	261	6	apply	apply	VERB
iiclr-17446	261	7	.	.	PUNCT
iiclr-17446	262	1	if	if	SCONJ
iiclr-17446	262	2	any	any	DET
iiclr-17446	262	3	such	such	ADJ
iiclr-17446	262	4	enterprise	enterprise	NOUN
iiclr-17446	262	5	has	have	VERB
iiclr-17446	262	6	no	no	DET
iiclr-17446	262	7	approved	approve	VERB
iiclr-17446	262	8	period	period	NOUN
iiclr-17446	262	9	of	of	ADP
iiclr-17446	262	10	operation	operation	NOUN
iiclr-17446	262	11	,	,	PUNCT
iiclr-17446	262	12	the	the	DET
iiclr-17446	262	13	laws	law	NOUN
iiclr-17446	262	14	and	and	CCONJ
iiclr-17446	262	15	relevant	relevant	ADJ
iiclr-17446	262	16	regulations	regulation	NOUN
iiclr-17446	262	17	of	of	ADP
iiclr-17446	262	18	the	the	DET
iiclr-17446	262	19	state	state	NOUN
iiclr-17446	262	20	council	council	PROPN
iiclr-17446	262	21	in	in	ADP
iiclr-17446	262	22	effect	effect	NOUN
iiclr-17446	262	23	before	before	ADP
iiclr-17446	262	24	the	the	DET
iiclr-17446	262	25	entry	entry	NOUN
iiclr-17446	262	26	into	into	ADP
iiclr-17446	262	27	force	force	NOUN
iiclr-17446	262	28	of	of	ADP
iiclr-17446	262	29	this	this	DET
iiclr-17446	262	30	law	law	NOUN
iiclr-17446	262	31	shall	shall	AUX
iiclr-17446	262	32	apply	apply	VERB
iiclr-17446	262	33	within	within	ADP
iiclr-17446	262	34	the	the	DET
iiclr-17446	262	35	period	period	NOUN
iiclr-17446	262	36	prescribed	prescribe	VERB
iiclr-17446	262	37	by	by	ADP
iiclr-17446	262	38	the	the	DET
iiclr-17446	262	39	state	state	PROPN
iiclr-17446	262	40	council	council	PROPN
iiclr-17446	262	41	.	.	PUNCT
iiclr-17446	263	1	specific	specific	ADJ
iiclr-17446	263	2	rules	rule	NOUN
iiclr-17446	263	3	shall	shall	AUX
iiclr-17446	263	4	be	be	AUX
iiclr-17446	263	5	regulated	regulate	VERB
iiclr-17446	263	6	by	by	ADP
iiclr-17446	263	7	the	the	DET
iiclr-17446	263	8	state	state	PROPN
iiclr-17446	263	9	council	council	PROPN
iiclr-17446	263	10	.	.	PUNCT
iiclr-17446	264	1	article	article	NOUN
iiclr-17446	264	2	28	28	NUM
iiclr-17446	264	3	:	:	PUNCT
iiclr-17446	264	4	where	where	SCONJ
iiclr-17446	264	5	the	the	DET
iiclr-17446	264	6	provisions	provision	NOUN
iiclr-17446	264	7	of	of	ADP
iiclr-17446	264	8	the	the	DET
iiclr-17446	264	9	tax	tax	NOUN
iiclr-17446	264	10	agreements	agreement	NOUN
iiclr-17446	264	11	concluded	conclude	VERB
iiclr-17446	264	12	between	between	ADP
iiclr-17446	264	13	the	the	DET
iiclr-17446	264	14	government	government	NOUN
iiclr-17446	264	15	of	of	ADP
iiclr-17446	264	16	the	the	DET
iiclr-17446	264	17	people	people	NOUN
iiclr-17446	264	18	's	's	PART
iiclr-17446	264	19	republic	republic	NOUN
iiclr-17446	264	20	of	of	ADP
iiclr-17446	264	21	china	china	PROPN
iiclr-17446	264	22	and	and	CCONJ
iiclr-17446	264	23	foreign	foreign	ADJ
iiclr-17446	264	24	governments	government	NOUN
iiclr-17446	264	25	are	be	AUX
iiclr-17446	264	26	different	different	ADJ
iiclr-17446	264	27	from	from	ADP
iiclr-17446	264	28	the	the	DET
iiclr-17446	264	29	provisions	provision	NOUN
iiclr-17446	264	30	of	of	ADP
iiclr-17446	264	31	this	this	DET
iiclr-17446	264	32	law	law	NOUN
iiclr-17446	264	33	,	,	PUNCT
iiclr-17446	264	34	the	the	DET
iiclr-17446	264	35	provisions	provision	NOUN
iiclr-17446	264	36	of	of	ADP
iiclr-17446	264	37	the	the	DET
iiclr-17446	264	38	agreements	agreement	NOUN
iiclr-17446	264	39	shall	shall	AUX
iiclr-17446	264	40	apply	apply	VERB
iiclr-17446	264	41	.	.	PUNCT
iiclr-17446	265	1	article	article	NOUN
iiclr-17446	265	2	29	29	NUM
iiclr-17446	265	3	:	:	PUNCT
iiclr-17446	265	4	rules	rule	NOUN
iiclr-17446	265	5	for	for	ADP
iiclr-17446	265	6	implementation	implementation	NOUN
iiclr-17446	265	7	shall	shall	AUX
iiclr-17446	265	8	be	be	AUX
iiclr-17446	265	9	formulated	formulate	VERB
iiclr-17446	265	10	by	by	ADP
iiclr-17446	265	11	the	the	DET
iiclr-17446	265	12	state	state	PROPN
iiclr-17446	265	13	council	council	PROPN
iiclr-17446	265	14	in	in	ADP
iiclr-17446	265	15	accordance	accordance	NOUN
iiclr-17446	265	16	with	with	ADP
iiclr-17446	265	17	this	this	DET
iiclr-17446	265	18	law	law	NOUN
iiclr-17446	265	19	.	.	PUNCT
iiclr-17446	266	1	article	article	NOUN
iiclr-17446	266	2	30	30	NUM
iiclr-17446	266	3	:	:	PUNCT
iiclr-17446	266	4	this	this	DET
iiclr-17446	266	5	law	law	NOUN
iiclr-17446	266	6	shall	shall	AUX
iiclr-17446	266	7	enter	enter	VERB
iiclr-17446	266	8	into	into	ADP
iiclr-17446	266	9	force	force	NOUN
iiclr-17446	266	10	on	on	ADP
iiclr-17446	266	11	july	july	PROPN
iiclr-17446	266	12	1	1	NUM
iiclr-17446	266	13	,	,	PUNCT
iiclr-17446	266	14	1991	1991	NUM
iiclr-17446	266	15	.	.	PUNCT
iiclr-17446	267	1	this	this	DET
iiclr-17446	267	2	income	income	NOUN
iiclr-17446	267	3	tax	tax	NOUN
iiclr-17446	267	4	law	law	NOUN
iiclr-17446	267	5	of	of	ADP
iiclr-17446	267	6	the	the	DET
iiclr-17446	267	7	people	people	NOUN
iiclr-17446	267	8	's	's	PART
iiclr-17446	267	9	republic	republic	NOUN
iiclr-17446	267	10	of	of	ADP
iiclr-17446	267	11	china	china	PROPN
iiclr-17446	267	12	for	for	ADP
iiclr-17446	267	13	chinese	chinese	ADJ
iiclr-17446	267	14	-	-	PUNCT
iiclr-17446	267	15	foreign	foreign	ADJ
iiclr-17446	267	16	equity	equity	NOUN
iiclr-17446	267	17	joint	joint	ADJ
iiclr-17446	267	18	ventures	venture	NOUN
iiclr-17446	267	19	and	and	CCONJ
iiclr-17446	267	20	the	the	DET
iiclr-17446	267	21	income	income	NOUN
iiclr-17446	267	22	tax	tax	NOUN
iiclr-17446	267	23	law	law	NOUN
iiclr-17446	267	24	of	of	ADP
iiclr-17446	267	25	the	the	DET
iiclr-17446	267	26	people	people	NOUN
iiclr-17446	267	27	's	's	PART
iiclr-17446	267	28	republic	republic	NOUN
iiclr-17446	267	29	of	of	ADP
iiclr-17446	267	30	china	china	PROPN
iiclr-17446	267	31	for	for	ADP
iiclr-17446	267	32	foreign	foreign	ADJ
iiclr-17446	267	33	enterprises	enterprise	NOUN
iiclr-17446	267	34	shall	shall	AUX
iiclr-17446	267	35	be	be	AUX
iiclr-17446	267	36	annulled	annul	VERB
iiclr-17446	267	37	on	on	ADP
iiclr-17446	267	38	the	the	DET
iiclr-17446	267	39	same	same	ADJ
iiclr-17446	267	40	date	date	NOUN
iiclr-17446	267	41	.	.	PUNCT
iiclr-17446	268	1	1992	1992	NUM
iiclr-17446	268	2	]	]	PUNCT