[{"data":1,"prerenderedAt":48},["ShallowReactive",2],{"q-sw-110-1-policy-legislation-020":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-110-1-社會政策與社會立法-020","sw-110-1-policy-legislation-020",110,1,false,20,"下列何者不屬於財稅福利（fiscal welfare）的政策？",{"A":15,"B":16,"C":17,"D":18},"女性身分特別扣除額","身心障礙者特別扣除額","幼兒學前特別扣除額","儲蓄投資特別扣除額","A",null,[],"本題考點為Titmuss「社會福利分工」(social division of welfare)中的財稅福利(fiscal welfare)概念——即透過租稅減免、扣除額等稅制手段提供的隱性福利。依我國所得稅法，身心障礙特別扣除額、幼兒學前特別扣除額、儲蓄投資特別扣除額均為實際存在的稅式支出，屬財稅福利；而「女性身分特別扣除額」並不存在於稅法中，故A不屬於財稅福利，本題選A。B、C、D均為所得稅法明定之特別扣除額，屬透過稅制輸送的財稅福利。",[24,28,32,36,40,44],{"webId":25,"stem":26,"number":27,"year":9,"session":10},"sw-110-1-policy-legislation-019","關於社會津貼制度的給付原則，下列何者正確？",19,{"webId":29,"stem":30,"number":31,"year":9,"session":10},"sw-110-1-policy-legislation-021","依老人福利法之規定，下列敘述何者正確？",21,{"webId":33,"stem":34,"number":35,"year":9,"session":10},"sw-110-1-policy-legislation-018","關於老年保險持續性年金給付的敘述，下列何者錯誤？",18,{"webId":37,"stem":38,"number":39,"year":9,"session":10},"sw-110-1-policy-legislation-022","有關低收入戶資格之審查規定，下列何者錯誤？",22,{"webId":41,"stem":42,"number":43,"year":9,"session":10},"sw-110-1-policy-legislation-017","關於「網絡式治理」的敘述，下列何者正確？",17,{"webId":45,"stem":46,"number":47,"year":9,"session":10},"sw-110-1-policy-legislation-023","新右派（New Right）主張透過市場機制來作為分配或再分配福利資源的政策。下列何者屬於新右派取向？",23,1787299261145]