{"total":1,"total_page":1,"page":1,"limit":500,"filter":{"版本編號":["03101:2016-11-11-修正"],"條號":["第四十七條"]},"id_fields":["法條編號"],"sort":["法律編號","版本編號<","順序<"],"lawcontents":[{"法律編號":"03101","法律編號:str":"農業發展條例","版本編號":"03101:2016-11-11-修正","順序":56,"條號":"第四十七條","內容":"農民出售本身所生產之農產品，免徵印花稅及營業稅。","法條編號":"03101:03101:2016-11-11-修正:56","立法理由":"一、倏次變更。本條為原條文第三十五條移列。\n　　二、原條文農民出售本身所生產之農產品，其所出具之收據，免徵印花稅之規定，於印花稅法第六條第七款有相同規定，爰予保留;另營業稅法第八條第十九款雖已改為對物免稅，惟因仍保留同條第二十款漁民銷售其捕獲之魚介可免徵營業稅之規定，鑒於漁民為農民之一，蓋農民包含從事農作、森林、畜牧、水產等農業生產之自然人，為免營業稅法第八條第二十款執行發生疑義，爰明定農民出售本身所生產之農產品亦免徵營業稅。","現行版":"現行","版本追蹤":"03101:2000-01-04-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"]}