(NP (CP (WHNP-1 (-NONE- *OP*)) (CP (IP (NP-SBJ (-NONE- *T*-1)) (VP (VP (VE 有) (NP-OBJ (ADJP (JJ 特殊)) (NP (NN 困难)))) (VP (VV 需要) (VP (VV 缓缴) (NP-OBJ (NN 税款)))))) (DEC 的))) (NP (NN 企业)))
ARG0: *T*-1 ARG1: 税款 REL: 缓缴