[{"data":1,"prerenderedAt":48},["ShallowReactive",2],{"q-sw-111-1-policy-legislation-018":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-111-1-社會政策與社會立法-018","sw-111-1-policy-legislation-018",111,1,false,18,"關於「稅式給付」的敘述，下列何者正確？",{"A":15,"B":16,"C":17,"D":18},"以稅收為財源的給付","現行各種福利津貼均屬之","免繳保險費的一種型式","扣減稅額","D",null,[],"本題考點是「稅式給付（tax expenditure，稅式支出）」的定義。稅式給付是政府透過減免、扣抵稅額等租稅優惠，達到與直接給付相同的所得移轉效果，屬於藏在稅制中的隱藏性福利，因此「扣減稅額」最能對應其本質，選 D。A「以稅收為財源的給付」描述的是一般由稅收支應的社會津貼或救助，非稅式給付；B「現行各種福利津貼均屬之」錯誤，福利津貼是直接現金給付，不等於稅式給付；C「免繳保險費的一種型式」與稅制減免無關。本題須辨識稅式給付是「透過稅制減免」而非「以稅收支出」達成福利效果。",[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？",6,1784109507396]