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Article 14 The total development cost mentioned in Paragraph 4, Article 8 of the Act refers to the total amount of compensation in cash for expropriated private-owned lands or the agreed purchase price of the lands, the land price of the public-owned land
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第14条本条例第八条第四项所称开发总成本，指徵收私有土地之现金补偿地价或协议价购地价、有偿拨用公有土地地价、公共工程费用、土地整理费用及贷款利息等项之支出总额。 |
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Article 14 Vocational training comprises pre-service training, training to facilitate change of occupations; apprentice training, on-the-job training, job-transfer training and other categories of vocational training, and all these categories of training
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第十四条职业培训包括从业前培训、转业培训、学徒培训、在岗培训、转岗培训及其他职业性培训，可以根据实际情况分为初级、中级、高级职业培训。 |
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Article 14 When a depositor makes a first deposit, the branch office that receives it should (depending upon the type of deposit) issue a postal savings passbook or a receipt to the depositor as an evidential document.
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第14条邮政储金初次存入时，由存入之邮局，按其种类分别发给邮政储金簿或单据，作为凭证。 |
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Article 14 When calculating the taxable income amount, an enterprise may not deduct the costs of the investment assets during the period of external investment.
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第十四条企业对外投资期间，投资资产的成本在计算应纳税所得额时不得扣除。 |
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Article 14 Where a foreign investor merges a domestic enterprise by means of asset merger, it shall determine the total investment amount of the foreign-funded enterprise under planned establishment according to the transaction price for purchasing the as
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第14条外国投资者资产并购的，应根据购买资产的交易价格和实际生产经营规模确定拟设立的外商投资企业的投资总额。 |
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Article 14 While exporting missile-related items and technologies, the exporter shall present the export licence to the Customs, complete the customs procedures and accept supervision and control of the Customs in accordance with the provisions of the Cus
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第十四条导弹相关物项和技术出口时，出口经营者应当向海关出具出口许可证件，依照海关法的规定办理海关手续，并接受海关监管。 |
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Article 14 While the National People's Congress is in recess, a bill to be introduced to it may first be submitted to the Standing Committee thereof, which shall such bill to the National People's Congress by way of a decision after it has deliberated on
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第十四条向全国人民代表大会提出的法律案，在全国人民代表大会闭会期间，可以先向常务委员会提出，经常务委员会会议依照本法第二章第三节规定的有关程序审议后，决定提请全国人民代表大会审议，由常务委员会向大会全体会议作说明，或者由提案人向大会全体会议作说明。 |
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Article 14 With regard to scientific and technological achievements worth applying that are made by persons while holding positions in the research and development institutions set up by the State or in colleges and universities, if the units concerned fa
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第十四条国家设立的研究开发机构、高等院校所取得的具有实用价值的职务科技成果，本单位未能适时地实施转化的，科技成果完成人和参加人在不变更职务科技成果权属的前提下，可以根据与本单位的协议进行该项科技成果的转化，并享有协议规定的权益。 |
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Article 14 With respect to reception of television programs transmitted via foreign satellites by units of the armed forces and the departments of public security and state security utilizing their existing ground satellite receiving facilities or install
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第十四条军队以及公安、国家安全部门因国防、公安和国家安全工作需要利用已有的或者专门设置的卫星地面接收设施接收外国卫星传送的电视节目，由中国人民解放军总参谋部、公安部、国家安全部分别制定措施进行管理。 |
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Article 14 Without the approval of the metrological administrative department of the State Council,measuring instruments with non-legal units of measurement which have been abrogated by the State Council,and other measuring instruments which are banned by
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第十四条未经国务院计量行政部门批准，不得制造、销售和进口国务院规定废除的非法定计量单位的计量器具和国务院禁止使用的其他计量器具。 |
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Article 14 ：Whoever transfers the mineral exploration right or mining right without authorization and approval of the examination and approval administration organ shall be ordered by the registration administration organ to make a rectification, confisti
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第十四条：未经审批管理机关批准，擅自转让探矿权、采矿权的，由登记管理机关责令改正，没收违法所得，处10万元以下的罚款；情节严重的，由原发证机关吊销勘查许可证、采矿许可证。 |
