{"error":false,"id":["01521:01521:2007-12-21-修正:69"],"data":{"法律編號":"01521","法律編號:str":"加值型及非加值型營業稅法","版本編號":"01521:2007-12-21-修正","順序":69,"條號":"第五十二條","內容":"營業人漏開統一發票或於統一發票上短開銷售額經查獲者，應就短漏開銷售額按規定稅率計算稅額繳納稅款外，處一倍至十倍罰鍰。一年內經查獲達三次者，並停止其營業。","法條編號":"01521:01521:2007-12-21-修正:69","立法理由":"配合本法第五十一條修正公布，爰修正本條罰鍰倍數。","現行版":"非現行","版本追蹤":"01521:1997-05-16-修正"},"supported_relations":[],"relations":[]}