[{"data":1,"prerenderedAt":48},["ShallowReactive",2],{"q-sw-114-2-policy-legislation-015":3},{"subject":4,"subjectSlug":5,"subjectFullName":4,"question":6,"related":24},"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":23},"sw-114-2-社會政策與社會立法-015","sw-114-2-policy-legislation-015",114,2,false,15,"有關稅式給付的敘述，下列何者錯誤？",{"A":15,"B":16,"C":17,"D":18},"給付領受者與政策目標人口群趨於一致","給付領受者未必認知到已獲得給付","富人可能是稅式給付的獲利者","稅式給付週期不適合作為生活扶助的給付週期","A",null,[],"本題考點是稅式給付（tax expenditure，稅式支出）的特性，屬反向題須挑出錯誤敘述。稅式給付透過減免、扣除或抵稅間接給付，領受者未必意識到自己已受惠（B 正確）；因減免利益隨所得與稅率上升，富人常是主要獲利者（C 正確）；且其隨報稅年度一次結算的週期，不適合作為需按月穩定發放的生活扶助（D 正確）。A「給付領受者與政策目標人口群趨於一致」為錯誤——稅式給付常漏接無所得或所得過低而免稅的窮人，領受者反而與扶助目標群體脫節（逆分配），故選 A。",1,[25,29,32,36,40,44],{"webId":26,"stem":27,"number":23,"year":28,"session":23},"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":30,"stem":31,"number":10,"year":28,"session":23},"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？",{"webId":33,"stem":34,"number":35,"year":28,"session":23},"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":28,"session":23},"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":28,"session":23},"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":28,"session":23},"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？",6,1784109509990]