[{"data":1,"prerenderedAt":48},["ShallowReactive",2],{"q-sw-115-1-policy-legislation-014":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-115-1-社會政策與社會立法-014","sw-115-1-policy-legislation-014",115,1,false,14,"關於指定用途稅的敘述，下列何者錯誤？",{"A":15,"B":16,"C":17,"D":18},"指稅收被限制使用於某幾種特定用途，例如菸品健康福利捐","特殊用途的稅收（earmarked）有助釐清籌措的資源與所提供的服務兩者之間的關係","將稅收與方案作連結，有助彈性運用經費","特殊用途的稅收（earmarked）意謂方案支出隨經費規模而定","C",null,[],"本題考點在於指定用途稅(earmarked tax,指定用途稅捐)的特性。依財政與社會政策原理,指定用途稅是將特定稅收「限定」用於特定用途,反而「限縮」而非增加經費運用彈性。C 稱「將稅收與方案連結有助彈性運用經費」錯誤——連結專款專用會綁死經費、降低調度彈性,故選 C。A 稅收限用於特定用途(如菸品健康福利捐)、B 有助釐清財源與服務的對應關係、D 方案支出隨該稅收經費規模而定(稅收多寡決定可用經費),均為指定用途稅的正確特性。",[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？",6,1784109510347]