{"error":false,"id":["01517:01517:2016-12-30-修正:26"],"data":{"法律編號":"01517","法律編號:str":"貨物稅條例","版本編號":"01517:2016-12-30-修正","順序":26,"條號":"第十八條","內容":"國外進口應稅貨物之完稅價格，應按關稅完稅價格加計進口稅捐之總額計算之。","法條編號":"01517:01517:2016-12-30-修正:26","立法理由":"為配合入關談判，商港建設費因非屬稅捐，不宜列入進口貨品之稅基，爰予修正刪除。","現行版":"非現行","版本追蹤":"01517:1997-04-15-修正"},"supported_relations":[],"relations":[]}