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營業稅逾期申報的線上化，不只是技術便利，更是政策對行政效率的提升。透過網路申報系統，政府能快速處理補報資料，同時減少人工流程與時間成本。 Visit 政策中的稅務制度與市場秩序治理 (https://ilona43598583.wixsite.com/ilona43598583/post/____1)
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