Enforcement Rules of the Act Governing the Administration of Professional Engineering Consulting Firms Article 14
The criteria of the budgeting for research and development and talent cultivation as required under Article 23 of the Act shall be calculated based on the turnover received by the firm in engineering technological services in the preceding year.
中文原文 工程技術顧問公司管理條例施行細則第14條
本條例第二十三條所定研究發展及人才培育經費之編列基準，應按該公司前一年度工程技術服務業務營業收入計算。