以下为句子列表：
英文: Article 14.For the purposes of item (4) of Article 4 of the Tax Law, the term welfare benefitsshall mean cost-of-living subsidies paid to individuals according to relevant state regulations out of the welfare benefits or labor union funds allocated by ent
中文: 第十四条税法第四条第四项所说的福利费，是指根据国家有关规定，从企业、事业单位、国家机关、社会团体提留的福利费或者工会经费中支付给个人的生活补助费；所说的救济金，是指国家民政部门支付给个人的生活困难补助费。
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英文: The automatic adjustment of an economic variable, such as wages, taxes, or pension benefits, to a cost-of-living index, so that the variable rises or falls in accordance with the rate of inflation.
中文: 指数化一种自动调控方法，把一些经济变量，例如工资、税收或养老金做成生活成本指数，使这些变量随着通货膨胀率的增减而上升或下降
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