[{"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":27,"year":9,"session":10},"sw-107-1-policy-legislation-035","提出通往奴役之路（Road to Serfdom）概念的學者是：",35,{"webId":29,"stem":30,"number":31,"year":9,"session":10},"sw-107-1-policy-legislation-037","1989 年為了讓「兒童權利宣言」能具備拘束力，聯合國大會乃通過「兒童權利公約」對各締約國具有法令的約束力。該公約提出四項普遍性的指導原則，下列何者錯誤？",37,{"webId":33,"stem":34,"number":35,"year":9,"session":10},"sw-107-1-policy-legislation-034","依據特殊境遇家庭扶助條例，特殊境遇家庭扶助包括緊急生活扶助、子女生活津貼、子女教育補助等項目。有關申請緊急生活扶助者的條文內容，下列何者錯誤？",34,{"webId":37,"stem":38,"number":39,"year":9,"session":10},"sw-107-1-policy-legislation-038","依照全民健康保險法的條文內容，本保險財務，由保險人至少每多少年精算一次，每次精算 25 年？",38,{"webId":41,"stem":42,"number":43,"year":9,"session":10},"sw-107-1-policy-legislation-033","為協助家庭照顧兒童減輕父母育兒負擔，並執行行政院 104 年所核定修正之「父母未就業家庭育兒津貼實施計畫」，補助民眾育兒津貼，衛生福利部特訂定「父母未就業家庭育兒津貼申領作業要點」，有關補助金額內容，下列何者錯誤？",33,{"webId":45,"stem":46,"number":47,"year":9,"session":10},"sw-107-1-policy-legislation-039","依國民年金法規定，保險人為辦理本保險所需之人事及行政管理經費，以當年度應收保險費總額之百分之多少為上限，由中央主管機關負擔？",39,1787299237071]