財部擬修重大公建免營所稅,納 AI 算力設施營運所得

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財部擬修重大公建免營所稅,納 AI 算力設施營運所得

配合 AI 算力設施、勞工福利設施已納入重大公共建設範疇,財政部預告修正相關辦法,完備適用免納營利事業所得稅規 […]

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