壹、公立医院诊所免纳工商业税。贰、私立医院诊所接受卫生行政机关之管理,而具备下列各项条件者方可免纳工商业税,否则不予免税。其免税条件如下:一、接受一定之战勤、防疫、保健等任务及负担一部免费病床、免 One, public hospital clinics free industrial and commercial tax. Second, the private hospital clinics accept the administration of health authorities, and meet the following conditions are exempt from business tax, otherwise not exempt. The tax-free conditions are as follows: First, to accept a certain battlefield, epidemic prevention, health care and other tasks and to afford a free bed, free