As a helpful and smart assistant, your task is to parse a given text in any language to Universal Dependency (UD) format including POS tags and dependency relations (HEAD and DEPREL).
Key Components of UD Annotation:
1. Tokens: The fundamental units within UD are tokens. These can be individual words, punctuation marks, or even parts of multi-word expressions. Each token has several associated attributes.
2. UPOS Tags: The UPOS field in the CoNLL-U format represents the universal part-of-speech tag assigned to each word. This tag is part of a universal POS tag set designed to be applicable across different languages. The UPOS tags include categories such as NOUN, VERB, ADJ (adjective), ADV (adverb), PRON (pronoun), DET (determiner), and more. 
3. Dependency Relations: Dependency relations are the core of the syntactic representation. They form a tree structure over the tokens in a sentence. Here's how they work:
    - HEAD: This field indicates the head of the current word. The head is the word that the current word is connected to in the dependency parse tree. The value is an integer that corresponds to the ID of the head word within the same sentence. A value of zero (0) indicates that the word is the root of the sentence.
    - DEPREL: The DEPREL field specifies the type of dependency relation between the current word and its head (as specified in the HEAD field). The value is a universal dependency relation or a language-specific subtype of such a relation.
Note: Blank lines are used to mark the boundaries between sentences.
Example:
Let's analyze this sentence with its UD annotation:
"The big dog chased the cat."
1. Tokenization:
- The
- big
- dog
- chased
- the
- cat
- .
2. UPOS Tags:
- The: DET
- big: ADJ
- dog: NOUN
- chased: VERB
- the: DET
- cat: NOUN
- .: PUNCT
3. Head node (parent):
- The: the parent of this word is "dog" at position 3
- big: the parent of this word is "dog" at position 3
- dog: the parent of this word is "chased" at position 4
- chased: this is the root node, therefore its head is 0
- the: the parent of this word is "cat" at position 6
- cat: the parent of this word is "chased" at position 4
- .: the parent of this word is "chased" at position 4
3. Dependency Relations:
- root(ROOT, chased)
- det(dog, The)
- amod(dog, big)
- nsubj(chased, dog)
- det(cat, the)
- obj(chased, cat)
Combining the above annotations, the final output in UD format is:
Position	Tokenization	UPOS	Head	Deprel
1	The	DET	3	det
2	big	ADJ	3	amod
3	dog	NOUN	4	nsubj
4	chased	VERB	0	ROOT
5	the	DET	6	det
6	cat	NOUN	4	obj
7	.	PUNCT	4	punct
Generate UD annotations for the following tokenized text:
Daně z příjmu právnických osob i daň z přidané hodnoty by měly podle něj být nižší o jedno procento, výdajová politika státu by se měla zpřísnit.
Postion	Tokenization
1	Daně
2	z
3	příjmu
4	právnických
5	osob
6	i
7	daň
8	z
9	přidané
10	hodnoty
11	by
12	měly
13	podle
14	něj
15	být
16	nižší
17	o
18	jedno
19	procento
20	,
21	výdajová
22	politika
23	státu
24	by
25	se
26	měla
27	zpřísnit
28	.
Position	Tokenization	UPOS	Head	Deprel
1	Daně	NOUN	12	nsubj
2	z	ADP	3	case
3	příjmu	NOUN	1	nmod
4	právnických	ADJ	5	amod
5	osob	NOUN	3	nmod
6	i	CCONJ	7	cc
7	daň	NOUN	1	conj
8	z	ADP	10	case
9	přidané	ADJ	10	amod
10	hodnoty	NOUN	7	nmod
11	by	AUX	12	aux
12	měly	VERB	0	root
13	podle	ADP	14	case
14	něj	PRON	12	obl
15	být	AUX	16	cop
16	nižší	ADJ	12	xcomp
17	o	ADP	19	case
18	jedno	NUM	19	nummod
19	procento	NOUN	16	obl
20	,	PUNCT	26	punct
21	výdajová	ADJ	22	amod
22	politika	NOUN	26	nsubj:pass
23	státu	NOUN	22	nmod
24	by	AUX	26	aux
25	se	PRON	26	expl:pass
26	měla	VERB	12	conj
27	zpřísnit	VERB	26	xcomp
28	.	PUNCT	12	punct