{"total":1,"total_page":1,"page":1,"limit":500,"filter":{"版本編號":["01527:2007-05-04-修正"],"條號":["第六條"]},"id_fields":["法條編號"],"sort":["法律編號","版本編號<","順序<"],"lawcontents":[{"法律編號":"01527","法律編號:str":"娛樂稅法","版本編號":"01527:2007-05-04-修正","順序":8,"條號":"第六條","內容":"直轄市及縣（市）政府得視地方實際情形，在前條規定稅率範圍內，分別規定娛樂稅徵收率，提經直轄市及縣（市）民意機關通過，報請或層轉財政部核備。","法條編號":"01527:01527:2007-05-04-修正:8","立法理由":"為避免各縣市娛樂稅徵收率有過大之差距，但書規定於動員戡亂時期宣告終止後，仍宜適用，爰刪除「於動員戡亂時期」等字，修正為省政府於必要時，仍得統一規定娛樂稅徵收率。","現行版":"現行","版本追蹤":"01527:1992-03-19-修正"}],"supported_filter_fields":["法律編號","版本編號","順序","條號","現行版","版本追蹤"]}