以下为句子列表:
英文: Article 14. Rules for the implementation of this Law shall be formulated by the Ministry of Finance of the People's Republic of China.
中文: 第十四条本法的施行细则,由中华人民共和国财政部制定。
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英文: Article 25 Rules for the implementation of this Law shall be formulated by the State Council.
中文: 第二十五条本法实施条例由国务院制定。
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