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財政部民國115年5月5日台財稅字第11500501670號
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核釋公營公司使用公有房地委託辦理非營利幼兒園及職場互助教保服務中心免徵房屋稅及地價稅
MINISTRY OF FINANCE Order is hereby given, for the interpretive rule that public land and housing used for the operations of non-profit preschools and workplace cooperative educare service centers commissioned by public corporations are exempt from house tax and land tax
