第三十条 增值税法第二十四条第一款第八项所称学校,是指依据有关规定设立的提供学历教育的机构,以及技工学校、高级技工学校、技师学院。
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However, because a medical degree can take five or six years to complete - longer than most other degree courses - the BMA argues resident doctors' pay should reflect the fact that they may have more student debt than other graduates.