(IP 
  (NP-SBJ 
    (NN 外商))
                    
  (VP 
    (IP-ADV 
      (NP-SBJ 
        (-NONE- *PRO*))
                    
      (VP 
        (VV 进口)
                    
        (NP-OBJ 
          (NN 原料))))
                    
    (VP 
      (VV 要)
                    
      (VP 
        (SB 被)
                    
        (VP 
          (VV 课徵)
                    
          (NP-OBJ 
            (DNP 
              (QP 
                (CD 百分之十七))
                    
              (DEG 的))
                    
            (NP 
              (NN 增值税))))))))
arg1: 
                    百分之十七 的 增值税 
                
arg2: 
                    外商 
                
argm: 
                    *PRO* 进口 原料