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財政部賦稅署-法規查詢主題專區

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法律與法規命令

Tax Act:
Enforcement Rules of Stamp Tax Act
Article 4
Content:
The "place of entertainment" depicted in Item 6 of Article 5 of the Act shall mean entertainment facilities or performance for the visual and/or audio enjoyment and entertainment of others, excluding scenic spots, gardens, sports arena and cultural exhibition places.
Visitor:5  Update:2018-04-25

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