{"total":1,"total_page":1,"page":1,"limit":500,"filter":{"版本編號":["01517:2025-12-23-修正"],"條號":["第十六條"]},"id_fields":["法條編號"],"sort":["法律編號","版本編號<","順序<"],"lawcontents":[{"法律編號":"01517","法律編號:str":"貨物稅條例","版本編號":"01517:2025-12-23-修正","順序":27,"條號":"第十六條","內容":"產製廠商出廠之貨物，當月份無銷售價格，致無第十三條規定計算之完稅價格者，以該應稅貨物上月或最近月份之完稅價格為準；如無上月或最近月份之完稅價格者，以類似貨物之完稅價格計算之；其為新製貨物，無類似貨物者，得暫以該貨物之製造成本加計利潤作為完稅價格，俟行銷後再按其銷售價格計算完稅價格，調整徵收。","法條編號":"01517:01517:2025-12-23-修正:27","立法理由":"一、本條新增。\n　　二、產製廠商將貨物移運出廠供作贈品、自用或新製貨物當月份已出廠，但尚無銷售價格可資計算完稅價格，爰增訂本條規定，以應實務需要。","現行版":"現行","版本追蹤":"01517:1990-01-18-全文修正"}],"supported_filter_fields":["法律編號","版本編號","順序","條號","現行版","版本追蹤"]}