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財政部民國114年12月30日台財稅字第11400632730號
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核釋公有房地供公共化教保及托育服務機構使用之房屋稅及地價稅徵免規定
MINISTRY OF FINANCE Order is hereby given, for the interpretive rule which stipulates rules regarding the exemption of house tax and land tax on public land used for housing for institutions providing public educare services and child care services
