[{"data":1,"prerenderedAt":48},["ShallowReactive",2],{"q-sw-107-1-policy-legislation-036":3},{"subject":4,"subjectSlug":5,"subjectFullName":4,"question":6,"related":23},"社會政策與社會立法","policy-legislation",{"id":7,"webId":8,"year":9,"session":10,"subject":4,"legacy":11,"number":12,"stem":13,"options":14,"answer":19,"answerNote":20,"images":21,"lawTimestamp":9,"explanation":22,"freq":10},"sw-107-1-社會政策與社會立法-036","sw-107-1-policy-legislation-036",107,1,false,36,"為了使家庭及受僱勞工減輕育兒的經濟負擔，政府提供民眾不同的福利措施。下列那一項是屬於財稅福利？",{"A":15,"B":16,"C":17,"D":18},"幼兒教育券","幼兒學前特別扣除額","保母托育補助","父母未就業家庭育兒津貼","B",null,[],"本題考點是 Titmuss「福利的社會分工」三分類:社會福利、財稅福利與職業福利。財稅福利(fiscal welfare)指政府透過租稅減免、扣除額等租稅支出方式間接提供的福利;幼兒學前特別扣除額是所得稅法的特別扣除額,納稅人因扶養幼兒而少繳稅,屬財稅福利,故選 B。A 錯,幼兒教育券屬教育服務的補助憑券,為直接福利給付;C 錯,保母托育補助是政府直接支出的現金補助;D 錯,父母未就業家庭育兒津貼同為直接現金給付,均非透過稅制運作。判準:「少繳稅」是財稅福利,「領到錢或服務」是社會福利。",[24,28,32,36,40,44],{"webId":25,"stem":26,"number":10,"year":27,"session":10},"sw-106-1-policy-legislation-001","志願服務法第 22 條規定：志工依志願服務運用單位之指示進行志願服務時，因故意或過失不法侵害他人權利者，由誰負擔損害賠償責任？",106,{"webId":29,"stem":30,"number":31,"year":27,"session":10},"sw-106-1-policy-legislation-002","精神衛生法第 41 條規定：嚴重病人傷害他人或自己或有傷害之虞，緊急安置及強制鑑定後，仍有全日住院治療必要，經詢問嚴重病人意見，仍拒絕接受或無法表達時，應向何機關或單位申請許可強制住院？",2,{"webId":33,"stem":34,"number":35,"year":27,"session":10},"sw-106-1-policy-legislation-003","性侵害犯罪防治法第 8 條規定：醫事人員、社工人員、教育人員等，於執行職務時知有疑似性侵害犯罪情事者，應立即向當地直轄市、縣（市）主管機關通報，至遲不得超過幾小時？",3,{"webId":37,"stem":38,"number":39,"year":27,"session":10},"sw-106-1-policy-legislation-004","少年事件處理法第 18 條第 2 項規定：對於少年有監督權人、少年之肄業學校或從事少年保護事業之機構，發現少年有第 3 條第 2 款之虞犯事件者，得請求何機關處理之？",4,{"webId":41,"stem":42,"number":43,"year":27,"session":10},"sw-106-1-policy-legislation-005","家庭暴力防治法第 63 條之 1 規定：被害人年滿幾歲，遭受現有或曾有親密關係之未同居伴侶施以身體或精神上不法侵害之情事者，可準用相關規定申請保護令？",5,{"webId":45,"stem":46,"number":47,"year":27,"session":10},"sw-106-1-policy-legislation-006","依據家庭暴力防治法第 15 條第 1 項：通常保護令之有效期間為幾年以下，自核發時起生效？",6,1784109484600]