(IP (IP (NP-TPC (CP (WHNP-1 (-NONE- *OP*))
(CP (IP (NP-SBJ (-NONE- *T*-1))
(VP (VV 实行)
(NP-OBJ (NN 兼并))))
(DEC 的))))
(PU ，)
(NP-SBJ (NN 兼并方))
(VP (VP (VV 享受)
(NP-OBJ (CP (WHNP-2 (-NONE- *OP*))
(CP (IP (NP-SBJ (CP (WHNP-3 (-NONE- *OP*))
(IP (NP-SBJ (-NONE- *T*-3))
(VP (SB 被)
(VP (VV 并)
(NP-OBJ (-NONE- *T*-3))))))
(NP (NN 企业)))
(VP (ADVP (AD 原))
(VP (VE 有)
(NP-OBJ (-NONE- *T*-2)))))
(DEC 的)))
(ADJP (JJ 政策性))
(NP (NN 亏损)
(NN 补贴))))
(PU ，)
(VP (ADVP (AD 也))
(VP (VV 可)
(VP (PP-MNR (P 用)
(NP (NN 企业)
(NN 公积金)))
(VP (VV 补亏)))))))
(PU ，)
(IP (NP-SBJ (CP (WHNP-4 (-NONE- *OP*))
(IP (NP-SBJ (-NONE- *T*-4))
(VP (VA 不足))))
(NP (NN 部分)))
(VP (VV 可)
(VP (ADVP (AD 税前))
(VP (VV 列支))))))
ARG1: *OP* *T*-4 不足 部分
ARGM-ADV: 税前
REL: 列支