{"query":{"bool":{"must":[{"term":{"法律代碼":"0101502"}}],"filter":[]}},"page":1,"total":36,"total_page":1,"api_url":"\/api\/lawline?law_id=0101502","lawline":[{"法律代碼":"0101502","法律版本代碼":"19821119-三讀","法條代碼":"19821119-第一條","順序":0,"條號":"第一條","母層級":"","日期":19821119,"動作":"制定","內容":"本條例依財政部組織法第十條規定制定之。","前法版本":"","此法版本":"19821119-三讀","說明":"","_id":"0101502-19821119-三讀-19821119-第一條"},{"法律代碼":"0101502","法律版本代碼":"19870519-三讀","法條代碼":"19821119-第一條","順序":0,"條號":"第一條","母層級":"","日期":19870519,"動作":"未變更","內容":"本條例依財政部組織法第十條規定制定之。","前法版本":"","此法版本":"19821119-三讀","說明":"","_id":"0101502-19870519-三讀-19821119-第一條"},{"法律代碼":"0101502","法律版本代碼":"20230418-三讀","法條代碼":"19821119-第一條","順序":0,"條號":"第一條","母層級":"","日期":20230418,"動作":"未變更","內容":"本條例依財政部組織法第十條規定制定之。","前法版本":"","此法版本":"19821119-三讀","說明":"","_id":"0101502-20230418-三讀-19821119-第一條"},{"法律代碼":"0101502","法律版本代碼":"19821119-三讀","法條代碼":"19821119-第二條","順序":1,"條號":"第二條","母層級":"","日期":19821119,"動作":"制定","內容":"財政部賦稅署（以下簡稱本署）掌理左列事項：\n    一、所得稅法規之擬訂及稽徵業務之規劃、解答事項。\n    二、貨物稅、證券交易稅、營業稅、印花稅各稅法規之擬訂及稽徵業務之規劃、解答事項。\n    三、遺產及贈與稅、土地稅、使用牌照稅、房屋稅、契稅、娛樂稅、屠宰稅各稅法規之擬訂及稽徵業務之規劃、解答事項。\n    四、前三款各稅中國稅稽徵業務之指揮、監督、考核及省（市）、縣（市）稅稽徵業務之督導、考核事項。\n    五、各級稅捐稽徵機關監察業務之指揮、監督、考核事項。\n    六、新增稅目法規之擬訂及稽徵業務之規劃、解答事項。\n    七、免稅、減稅、退稅之審核事項。\n    八、涉外稅捐事項。\n    九、其他有關稅務行政之規劃、考核事項。","前法版本":"","此法版本":"19821119-三讀","說明":"","_id":"0101502-19821119-三讀-19821119-第二條"},{"法律代碼":"0101502","法律版本代碼":"19870519-三讀","法條代碼":"19821119-第二條","順序":1,"條號":"第二條","母層級":"","日期":19870519,"動作":"未變更","內容":"財政部賦稅署（以下簡稱本署）掌理左列事項：\n    一、所得稅法規之擬訂及稽徵業務之規劃、解答事項。\n    二、貨物稅、證券交易稅、營業稅、印花稅各稅法規之擬訂及稽徵業務之規劃、解答事項。\n    三、遺產及贈與稅、土地稅、使用牌照稅、房屋稅、契稅、娛樂稅、屠宰稅各稅法規之擬訂及稽徵業務之規劃、解答事項。\n    四、前三款各稅中國稅稽徵業務之指揮、監督、考核及省（市）、縣（市）稅稽徵業務之督導、考核事項。\n    五、各級稅捐稽徵機關監察業務之指揮、監督、考核事項。\n    六、新增稅目法規之擬訂及稽徵業務之規劃、解答事項。\n    七、免稅、減稅、退稅之審核事項。\n    八、涉外稅捐事項。\n    九、其他有關稅務行政之規劃、考核事項。","前法版本":"","此法版本":"19821119-三讀","說明":"","_id":"0101502-19870519-三讀-19821119-第二條"},{"法律代碼":"0101502","法律版本代碼":"20230418-三讀","法條代碼":"19821119-第二條","順序":1,"條號":"第二條","母層級":"","日期":20230418,"動作":"未變更","內容":"財政部賦稅署（以下簡稱本署）掌理左列事項：\n    一、所得稅法規之擬訂及稽徵業務之規劃、解答事項。\n    二、貨物稅、證券交易稅、營業稅、印花稅各稅法規之擬訂及稽徵業務之規劃、解答事項。\n    三、遺產及贈與稅、土地稅、使用牌照稅、房屋稅、契稅、娛樂稅、屠宰稅各稅法規之擬訂及稽徵業務之規劃、解答事項。\n    四、前三款各稅中國稅稽徵業務之指揮、監督、考核及省（市）、縣（市）稅稽徵業務之督導、考核事項。\n    五、各級稅捐稽徵機關監察業務之指揮、監督、考核事項。\n    六、新增稅目法規之擬訂及稽徵業務之規劃、解答事項。\n    七、免稅、減稅、退稅之審核事項。\n    八、涉外稅捐事項。\n    九、其他有關稅務行政之規劃、考核事項。","前法版本":"","此法版本":"19821119-三讀","說明":"","_id":"0101502-20230418-三讀-19821119-第二條"},{"法律代碼":"0101502","法律版本代碼":"19821119-三讀","法條代碼":"19821119-第三條","順序":2,"條號":"第三條","母層級":"","日期":19821119,"動作":"制定","內容":"本署設六組，分別掌理前條所列事項，並得分科辦事。","前法版本":"","此法版本":"19821119-三讀","說明":"","_id":"0101502-19821119-三讀-19821119-第三條"},{"法律代碼":"0101502","法律版本代碼":"19870519-三讀","法條代碼":"19821119-第三條","順序":2,"條號":"第三條","母層級":"","日期":19870519,"動作":"未變更","內容":"本署設六組，分別掌理前條所列事項，並得分科辦事。","前法版本":"","此法版本":"19821119-三讀","說明":"","_id":"0101502-19870519-三讀-19821119-第三條"},{"法律代碼":"0101502","法律版本代碼":"20230418-三讀","法條代碼":"19821119-第三條","順序":2,"條號":"第三條","母層級":"","日期":20230418,"動作":"未變更","內容":"本署設六組，分別掌理前條所列事項，並得分科辦事。","前法版本":"","此法版本":"19821119-三讀","說明":"","_id":"0101502-20230418-三讀-19821119-第三條"},{"法律代碼":"0101502","法律版本代碼":"19821119-三讀","法條代碼":"19821119-第四條","順序":3,"條號":"第四條","母層級":"","日期":19821119,"動作":"制定","內容":"本署設秘書室，辦理文書、印信、出納、庶務、議事、編印、核稿、研究發展、管制考核及不屬於各組、室事項。","前法版本":"","此法版本":"19821119-三讀","說明":"","_id":"0101502-19821119-三讀-19821119-第四條"},{"法律代碼":"0101502","法律版本代碼":"19870519-三讀","法條代碼":"19821119-第四條","順序":3,"條號":"第四條","母層級":"","日期":19870519,"動作":"未變更","內容":"本署設秘書室，辦理文書、印信、出納、庶務、議事、編印、核稿、研究發展、管制考核及不屬於各組、室事項。","前法版本":"","此法版本":"19821119-三讀","說明":"","_id":"0101502-19870519-三讀-19821119-第四條"},{"法律代碼":"0101502","法律版本代碼":"20230418-三讀","法條代碼":"19821119-第四條","順序":3,"條號":"第四條","母層級":"","日期":20230418,"動作":"未變更","內容":"本署設秘書室，辦理文書、印信、出納、庶務、議事、編印、核稿、研究發展、管制考核及不屬於各組、室事項。","前法版本":"","此法版本":"19821119-三讀","說明":"","_id":"0101502-20230418-三讀-19821119-第四條"},{"法律代碼":"0101502","法律版本代碼":"19821119-三讀","法條代碼":"19821119-第五條","順序":4,"條號":"第五條","母層級":"","日期":19821119,"動作":"制定","內容":"本署置署長一人，綜理署務；副署長一人或二人，襄理署務；職位均列第十至第十四職等。","前法版本":"","此法版本":"19821119-三讀","說明":"","_id":"0101502-19821119-三讀-19821119-第五條"},{"法律代碼":"0101502","法律版本代碼":"19870519-三讀","法條代碼":"19821119-第五條","順序":4,"條號":"第五條","母層級":"","日期":19870519,"動作":"修正","內容":"本署置署長一人，職務列簡任第十二職等至第十三職等，綜理署務；副署長一人或二人，職務列簡任第十一職等至第十二職等，襄理署務。","前法版本":"19821119-三讀","此法版本":"19870519-三讀","說明":"為配合新制公務人員任用法之實施，故將本條條文修正，俾資適用。","_id":"0101502-19870519-三讀-19821119-第五條","_prev_id":"0101502-19821119-三讀-19821119-第五條"},{"法律代碼":"0101502","法律版本代碼":"20230418-三讀","法條代碼":"19821119-第五條","順序":4,"條號":"第五條","母層級":"","日期":20230418,"動作":"未變更","內容":"本署置署長一人，職務列簡任第十二職等至第十三職等，綜理署務；副署長一人或二人，職務列簡任第十一職等至第十二職等，襄理署務。","前法版本":"19821119-三讀","此法版本":"19870519-三讀","說明":"","_id":"0101502-20230418-三讀-19821119-第五條","_prev_id":"0101502-19821119-三讀-19821119-第五條"},{"法律代碼":"0101502","法律版本代碼":"19821119-三讀","法條代碼":"19821119-第六條","順序":5,"條號":"第六條","母層級":"","日期":19821119,"動作":"制定","內容":"本署置主任秘書一人、組長六人、副組長六人，職位均列第八至第十二職等；科長十二人至十八人、督導四人至八人、稽核三十二人至三十八人、專員二十一人至二十五人、秘書一人或二人，職位均列第六至第九職等，其中稽核四人、秘書一人得列第十或第十一職等；科員二十四人至四十人，職位列第三至第五職等，其中十三人得列第六或第七職等；辦事員六人至八人，職位列第三或第四職等；書記十人或十一人，職位列第一至第三職等。","前法版本":"","此法版本":"19821119-三讀","說明":"","_id":"0101502-19821119-三讀-19821119-第六條"},{"法律代碼":"0101502","法律版本代碼":"19870519-三讀","法條代碼":"19821119-第六條","順序":5,"條號":"第六條","母層級":"","日期":19870519,"動作":"修正","內容":"本署置主任秘書一人，組長六人，職務均列簡任第十職等至第十一職等；副組長六人，專門委員二人至四人，職務均列薦任第九職等至簡任第十職等；科長十三人至十九人，職務列薦任第九職等；秘書一人或二人，督導四人至八人，稽核三十八人至四十四人，職務均列薦任第八職等至第九職等，其中秘書一人，稽核四人，得列簡任第十職等；專員二十二人至二十六人，職務列薦任第六職等至第八職等；稽查二十四人至三十人，職務列薦任第六職等至第七職等；科員二十一人至三十三人，職務列委任第四職等至第五職等，其中十一人得列薦任第六職等至第七職等；辦事員六人至八人，職務列委任第三職等至第四職等；書記七人或八人，職務列委任第一職等至第三職等。","前法版本":"19821119-三讀","此法版本":"19870519-三讀","說明":"為配合新制公務人員任用法之實施，故將本條條文修正，俾資使用。","_id":"0101502-19870519-三讀-19821119-第六條","_prev_id":"0101502-19821119-三讀-19821119-第六條"},{"法律代碼":"0101502","法律版本代碼":"20230418-三讀","法條代碼":"19821119-第六條","順序":5,"條號":"第六條","母層級":"","日期":20230418,"動作":"未變更","內容":"本署置主任秘書一人，組長六人，職務均列簡任第十職等至第十一職等；副組長六人，專門委員二人至四人，職務均列薦任第九職等至簡任第十職等；科長十三人至十九人，職務列薦任第九職等；秘書一人或二人，督導四人至八人，稽核三十八人至四十四人，職務均列薦任第八職等至第九職等，其中秘書一人，稽核四人，得列簡任第十職等；專員二十二人至二十六人，職務列薦任第六職等至第八職等；稽查二十四人至三十人，職務列薦任第六職等至第七職等；科員二十一人至三十三人，職務列委任第四職等至第五職等，其中十一人得列薦任第六職等至第七職等；辦事員六人至八人，職務列委任第三職等至第四職等；書記七人或八人，職務列委任第一職等至第三職等。","前法版本":"19821119-三讀","此法版本":"19870519-三讀","說明":"","_id":"0101502-20230418-三讀-19821119-第六條","_prev_id":"0101502-19821119-三讀-19821119-第六條"},{"法律代碼":"0101502","法律版本代碼":"19821119-三讀","法條代碼":"19821119-第七條","順序":6,"條號":"第七條","母層級":"","日期":19821119,"動作":"制定","內容":"本署設人事室，置主任一人，職位列第六至第九職等，依法律規定辦理人事管理事項。\n    人事室所需工作人員，就本條例所定員額內派充之。","前法版本":"","此法版本":"19821119-三讀","說明":"","_id":"0101502-19821119-三讀-19821119-第七條"},{"法律代碼":"0101502","法律版本代碼":"19870519-三讀","法條代碼":"19821119-第七條","順序":6,"條號":"第七條","母層級":"","日期":19870519,"動作":"修正","內容":"本署設人事室，置主任一人，副主任一人，職務均列薦任第八職等至第九職等，依法律規定辦理人事管理及人事查核事項。\n    人事室所需工作人員，應就本條例所定員額內派充之。","前法版本":"19821119-三讀","此法版本":"19870519-三讀","說明":"參照有關機關組織條例，將人事室副主任之設置及人事查核工作規定，正式納入條文。並配合新制公務人員任用法規定，修正官等職等。","_id":"0101502-19870519-三讀-19821119-第七條","_prev_id":"0101502-19821119-三讀-19821119-第七條"},{"法律代碼":"0101502","法律版本代碼":"20230418-三讀","法條代碼":"19821119-第七條","順序":6,"條號":"第七條","母層級":"","日期":20230418,"動作":"未變更","內容":"本署設人事室，置主任一人，副主任一人，職務均列薦任第八職等至第九職等，依法律規定辦理人事管理及人事查核事項。\n    人事室所需工作人員，應就本條例所定員額內派充之。","前法版本":"19821119-三讀","此法版本":"19870519-三讀","說明":"","_id":"0101502-20230418-三讀-19821119-第七條","_prev_id":"0101502-19821119-三讀-19821119-第七條"},{"法律代碼":"0101502","法律版本代碼":"19821119-三讀","法條代碼":"19821119-第八條","順序":7,"條號":"第八條","母層級":"","日期":19821119,"動作":"制定","內容":"本署設會計室，置會計主任一人，職位列第八或第九職等，依法律規定辦理歲計、會計及統計事項。\n    會計室所需工作人員，就本條例所定員額內派充之。","前法版本":"","此法版本":"19821119-三讀","說明":"","_id":"0101502-19821119-三讀-19821119-第八條"},{"法律代碼":"0101502","法律版本代碼":"19870519-三讀","法條代碼":"19821119-第八條","順序":7,"條號":"第八條","母層級":"","日期":19870519,"動作":"修正","內容":"本署設會計室，置會計主任一人，職務列薦任第八職等至第九職等，依法律規定辦理歲計、會計及統計事項。\n    會計室所需工作人員，應就本條例所定員額內派充之。","前法版本":"19821119-三讀","此法版本":"19870519-三讀","說明":"為配合新制公務人員任用法之實施，故將本條條文修正，俾資適用。","_id":"0101502-19870519-三讀-19821119-第八條","_prev_id":"0101502-19821119-三讀-19821119-第八條"},{"法律代碼":"0101502","法律版本代碼":"20230418-三讀","法條代碼":"19821119-第八條","順序":7,"條號":"第八條","母層級":"","日期":20230418,"動作":"未變更","內容":"本署設會計室，置會計主任一人，職務列薦任第八職等至第九職等，依法律規定辦理歲計、會計及統計事項。\n    會計室所需工作人員，應就本條例所定員額內派充之。","前法版本":"19821119-三讀","此法版本":"19870519-三讀","說明":"","_id":"0101502-20230418-三讀-19821119-第八條","_prev_id":"0101502-19821119-三讀-19821119-第八條"},{"法律代碼":"0101502","法律版本代碼":"19821119-三讀","法條代碼":"19821119-第九條","順序":8,"條號":"第九條","母層級":"","日期":19821119,"動作":"制定","內容":"第五條至第八條所定各職稱人員，其職位之職系，依公務職位分類法及職系說明書，就稅務、稽核、一般行政管理、會計、統計、人事行政、事務管理、文書、打字及其他有關職系選用之。","前法版本":"","此法版本":"19821119-三讀","說明":"","_id":"0101502-19821119-三讀-19821119-第九條"},{"法律代碼":"0101502","法律版本代碼":"19870519-三讀","法條代碼":"19821119-第九條","順序":8,"條號":"第九條","母層級":"","日期":19870519,"動作":"修正","內容":"第五條至第八條所定各職稱人員，其職務所適用之職系，依公務人員任用法第八條之規定就有關職系選用之。","前法版本":"19821119-三讀","此法版本":"19870519-三讀","說明":"為配合新制公務人員任用法之實施，故將本條條文修正，俾資適用。","_id":"0101502-19870519-三讀-19821119-第九條","_prev_id":"0101502-19821119-三讀-19821119-第九條"},{"法律代碼":"0101502","法律版本代碼":"20230418-三讀","法條代碼":"19821119-第九條","順序":8,"條號":"第九條","母層級":"","日期":20230418,"動作":"未變更","內容":"第五條至第八條所定各職稱人員，其職務所適用之職系，依公務人員任用法第八條之規定就有關職系選用之。","前法版本":"19821119-三讀","此法版本":"19870519-三讀","說明":"","_id":"0101502-20230418-三讀-19821119-第九條","_prev_id":"0101502-19821119-三讀-19821119-第九條"},{"法律代碼":"0101502","法律版本代碼":"19821119-三讀","法條代碼":"19821119-第十條","順序":9,"條號":"第十條","母層級":"","日期":19821119,"動作":"制定","內容":"本署對外公文以財政部名義行之。但關於左列事項，得由署行文：\n    一、依法令應行監督執行事項。\n    二、依照部定辦法督導進行事項。\n    三、曾經報部核准事項。","前法版本":"","此法版本":"19821119-三讀","說明":"","_id":"0101502-19821119-三讀-19821119-第十條"},{"法律代碼":"0101502","法律版本代碼":"19870519-三讀","法條代碼":"19821119-第十條","順序":9,"條號":"第十條","母層級":"","日期":19870519,"動作":"未變更","內容":"本署對外公文以財政部名義行之。但關於左列事項，得由署行文：\n    一、依法令應行監督執行事項。\n    二、依照部定辦法督導進行事項。\n    三、曾經報部核准事項。","前法版本":"","此法版本":"19821119-三讀","說明":"","_id":"0101502-19870519-三讀-19821119-第十條"},{"法律代碼":"0101502","法律版本代碼":"20230418-三讀","法條代碼":"19821119-第十條","順序":9,"條號":"第十條","母層級":"","日期":20230418,"動作":"未變更","內容":"本署對外公文以財政部名義行之。但關於左列事項，得由署行文：\n    一、依法令應行監督執行事項。\n    二、依照部定辦法督導進行事項。\n    三、曾經報部核准事項。","前法版本":"","此法版本":"19821119-三讀","說明":"","_id":"0101502-20230418-三讀-19821119-第十條"},{"法律代碼":"0101502","法律版本代碼":"19821119-三讀","法條代碼":"19821119-第十一條","順序":10,"條號":"第十一條","母層級":"","日期":19821119,"動作":"制定","內容":"本署辦事細則，由署擬定，報請財政部核定之。","前法版本":"","此法版本":"19821119-三讀","說明":"","_id":"0101502-19821119-三讀-19821119-第十一條"},{"法律代碼":"0101502","法律版本代碼":"19870519-三讀","法條代碼":"19821119-第十一條","順序":10,"條號":"第十一條","母層級":"","日期":19870519,"動作":"未變更","內容":"本署辦事細則，由署擬定，報請財政部核定之。","前法版本":"","此法版本":"19821119-三讀","說明":"","_id":"0101502-19870519-三讀-19821119-第十一條"},{"法律代碼":"0101502","法律版本代碼":"20230418-三讀","法條代碼":"19821119-第十一條","順序":10,"條號":"第十一條","母層級":"","日期":20230418,"動作":"未變更","內容":"本署辦事細則，由署擬定，報請財政部核定之。","前法版本":"","此法版本":"19821119-三讀","說明":"","_id":"0101502-20230418-三讀-19821119-第十一條"},{"法律代碼":"0101502","法律版本代碼":"19821119-三讀","法條代碼":"19821119-第十二條","順序":11,"條號":"第十二條","母層級":"","日期":19821119,"動作":"制定","內容":"本條例自公布日施行。","前法版本":"","此法版本":"19821119-三讀","說明":"","_id":"0101502-19821119-三讀-19821119-第十二條"},{"法律代碼":"0101502","法律版本代碼":"19870519-三讀","法條代碼":"19821119-第十二條","順序":11,"條號":"第十二條","母層級":"","日期":19870519,"動作":"未變更","內容":"本條例自公布日施行。","前法版本":"","此法版本":"19821119-三讀","說明":"","_id":"0101502-19870519-三讀-19821119-第十二條"},{"法律代碼":"0101502","法律版本代碼":"20230418-三讀","法條代碼":"19821119-第十二條","順序":11,"條號":"第十二條","母層級":"","日期":20230418,"動作":"未變更","內容":"本條例自公布日施行。","前法版本":"","此法版本":"19821119-三讀","說明":"","_id":"0101502-20230418-三讀-19821119-第十二條"}]}