增值税法第三条所称服务，包括交通运输服务、邮政服务、电信服务、建筑服务、金融服务，以及信息技术服务、文化体育服务、鉴证咨询服务等生产生活服务。
"People are about 10 times more likely to die in a fire if there isn't a working smoke alarm in the property," says Suzanna Amberski, head of customer and building safety at Kent Fire & Rescue Service. Her organisation alone found roughly 6,500 expired smoke alarms in Kent properties between 2022 and 2024.
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