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Article 14 In the case where a taxpayer, as well as his or her spouse and/or dependents who shall file a joint consolidated income tax return in accordance with the Income Tax Act, has an amount of income or deduction which is covered within the provision
中文意思:
第十四条(个人与配偶及其受扶养亲属应一并计入基本所得额)个人与其依所得税法规定应合并申报综合所得税之配偶及受扶养亲属,有第十二条第一项各款金额者,应一并计入基本所得额。


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Article 14 Facilities for prevention and control of environmental noise pollution must be designed, built and put into use simultaneously with the main part of a construction project. 第十四条建设项目的环境噪声污染防治设施必须与主体工程同时设计、同时施工、同时投产使用。
Article 14 Guns used for the discharge of official duties shall be manufactured by enterprises designated by the State. 第十四条公务用枪,由国家指定的企业制造。
Article 14 In conducting relief operations during natural calamities and emergencies, personnel, goods and materials, and transportation vehicles marked with the sign of the Red Cross shall enjoy the priority of passage. 第十四条在自然灾害和突发事件中,执行救助任务并标有红十字标志的人员、物资和交通工具有优先通行的权利。
Article 14 In constructing trunk lines of underground traffic and other underground projects in a city, consideration shall be given to the needs of civil air defense. 第十四条城市的地下交通干线以及其他地下工程的建设,应当兼顾人民防空需要。
Article 14 In order to upgrade the management of commodity or service in terms of quality, environment, safety or health, the BSMI may implement certification system in connection with products or management systems. 第14条为提升商品或服务之品质、环境、安全或卫生之管理,标准检验局得推行相关商品或管理系统之验证制度。
Article 14 In the case where a taxpayer, as well as his or her spouse and/or dependents who shall file a joint consolidated income tax return in accordance with the Income Tax Act, has an amount of income or deduction which is covered within the provision 第十四条(个人与配偶及其受扶养亲属应一并计入基本所得额)个人与其依所得税法规定应合并申报综合所得税之配偶及受扶养亲属,有第十二条第一项各款金额者,应一并计入基本所得额。
Article 14 Instruments for meteorological measurement shall be subject to verification by the institutions for verification of such instruments in accordance with the relevant provisions of the Metrology Law of the People's Republic of China. 第十四条气象计量器具应当依照《中华人民共和国计量法》的有关规定,经气象计量检定机构检定。
Article 14 Local people's governments concerned in areas liable to waterlogging such as plains, depressions, river networks and embankment areas, valleys and basins should formulate planning for elimination and control of waterlogging, organize relevant d 第十四条平原、洼地、水网圩区、山谷、盆地等易涝地区的有关地方人民政府,应当制定除涝治涝规划,组织有关部门、单位采取相应的治理措施,完善排水系统,发展耐涝农作物种类和品种,开展洪涝、干旱、盐碱综合治理。
Article 14 No judges may concurrently be members of the standing committees of the people's congresses, or hold posts in administrative organs, procuratorial organs, enterprises or institutions, or serve as lawyers. 第十四条法官不得兼任人民代表大会常务委员会的组成人员,不得兼任行政机关、检察机关以及企业、事业单位的职务,不得兼任律师。
Article 14 One party may pay a deposit to the other party. After the economic contract is performed, the deposit shall be returned or set off against the price. 第十四条当事人一方可向对方给付定金。经济合同履行后,定金应当收回,或者抵作价款。
Article 14 Particulars recorded on a negotiable instrument shall be truthful and shall not be forged or altered. 第十四条票据上的记载事项应当真实,不得伪造、变造。
 
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