{"query":{"bool":{"must":[{"ids":{"values":["0101518-20170411-三讀-20170411-第二條之二"]}}],"filter":[]}},"page":1,"total":1,"total_page":1,"api_url":"\/api\/lawline?id[]=0101518-20170411-%E4%B8%89%E8%AE%80-20170411-%E7%AC%AC%E4%BA%8C%E6%A2%9D%E4%B9%8B%E4%BA%8C","lawline":[{"法律代碼":"0101518","法律版本代碼":"20170411-三讀","法條代碼":"20170411-第二條之二","順序":3,"條號":"第二條之二","母層級":"","日期":20170411,"動作":"增訂","內容":"於本條文生效日起一年內，同一證券商受託買賣之同一帳戶於同一營業日現款買進與現券賣出同種類同數量之上市或上櫃股票，於出賣時，按每次交易成交價格依千分之一點五稅率課徵證券交易稅，不適用第二條第一款規定。","前法版本":"","此法版本":"20170411-三讀","說明":"一、本條新增。\n    二、鑑於近年來證券市場成交量偏低，影響資本市場籌資功能，當日沖銷交易可提升市場成交量能及流動性，帶動其他投資人投入市場意願，爰增訂現款買進與現券賣出上市或上櫃當日沖銷交易之股票，於出賣時，其證券交易稅稅率按千分之一點五課徵；另依稅捐稽徵法第十一條之四第一項規定，定明其施行期間為一年，並將適時視證券市場之需求予以檢討。","_id":"0101518-20170411-三讀-20170411-第二條之二"}]}