[{"data":1,"prerenderedAt":48},["ShallowReactive",2],{"q-sw-110-1-policy-legislation-038":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-038","sw-110-1-policy-legislation-038",110,1,false,38,"我國長期照顧服務法中，為擴增及普及長照服務量能，促進相關資源之發展，應設置特種基金。有關特種基金來源之敘述，下列何者錯誤？",{"A":15,"B":16,"C":17,"D":18},"基金孳息收入、捐贈收入","遺產稅及贈與稅稅率由 15%調增至 25%以內所增加之稅課收入，其稅課收入不適用財政收支劃分法之規定","菸酒稅菸品應徵稅額由每千支徵收新臺幣 590 元調增至新臺幣 1,590 元所增加之稅課收入，其稅課收入不適用財政收支劃分法之規定","菸品健康福利捐","B",null,[],"本題考點是長期照顧服務法為長照特種基金所定的財源,依據為長照服務法第 15 條,題目要選出「錯誤」者。B 之所以錯誤,在於其金額寫「遺產稅及贈與稅稅率由 15% 調增至 25% 以內」,但長照基金的實際財源是遺產稅及贈與稅稅率由 10% 調增至 20% 以內所增加的稅課收入,數字明顯有誤,故 B 為錯誤敘述。A 基金孳息與捐贈收入、C 菸酒稅菸品每千支由 590 元調增至 1,590 元(即每千支增徵 1,000 元)所增加的稅課收入、D 菸品健康福利捐,都是第 15 條明定的基金來源。本題屬「數字型」法條題,關鍵在記住遺贈稅是 10%→20%、菸稅是 590→1,590 這兩組正確數字。",[24,28,32,36,40,44],{"webId":25,"stem":26,"number":27,"year":9,"session":10},"sw-110-1-policy-legislation-037","國民年金保險之月投保金額調整的依據為何？",37,{"webId":29,"stem":30,"number":31,"year":9,"session":10},"sw-110-1-policy-legislation-039","依據公益勸募條例，勸募活動之勸募所得財物應返還捐贈人之情形不包括下列何者？",39,{"webId":33,"stem":34,"number":35,"year":9,"session":10},"sw-110-1-policy-legislation-036","依據志願服務法規定，下列何者不屬於志願服務者的義務？",36,{"webId":37,"stem":38,"number":39,"year":9,"session":10},"sw-110-1-policy-legislation-040","依據兒童及少年未來教育與發展帳戶條例，所謂開戶人是指下列何者？",40,{"webId":41,"stem":42,"number":43,"year":9,"session":10},"sw-110-1-policy-legislation-035","關於身心障礙者權益保障法中通報處理之相關規定，下列何者錯誤？",35,{"webId":45,"stem":46,"number":10,"year":9,"session":47},"sw-110-2-policy-legislation-001","社會政策的內容，常因分析取向的不同，而倚重倚輕。其中伊爾斯肯（Erskine）提出的四個分析取向，不包括下列何者？",2,1787299261335]