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娛樂稅

一、娛樂稅納稅義務人 出價娛樂之人 二、課徵對象及範圍 1 電影 2 職業性歌唱…

契稅

不動產之買賣、承典、交換、贈與、分割或因占有而取得所有權者,均應申報繳納契稅。但…

地價稅

地價稅是以土地為課徵標的所徵收之一種租稅,其性質屬於財產稅。但是,並不是所有的土…

房屋稅

房屋稅是對房屋所有人在持有期間所課徵的財產稅。所謂的房屋,除一般通稱的房屋外,尚…

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