[{"data":1,"prerenderedAt":48},["ShallowReactive",2],{"q-sw-111-1-policy-legislation-018":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-111-1-社會政策與社會立法-018","sw-111-1-policy-legislation-018",111,1,false,18,"關於「稅式給付」的敘述，下列何者正確？",{"A":15,"B":16,"C":17,"D":18},"以稅收為財源的給付","現行各種福利津貼均屬之","免繳保險費的一種型式","扣減稅額","D",null,[],"本題考點是「稅式給付（tax expenditure，稅式支出）」的定義。稅式給付是政府透過減免、扣抵稅額等租稅優惠，達到與直接給付相同的所得移轉效果，屬於藏在稅制中的隱藏性福利，因此「扣減稅額」最能對應其本質，選 D。A「以稅收為財源的給付」描述的是一般由稅收支應的社會津貼或救助，非稅式給付；B「現行各種福利津貼均屬之」錯誤，福利津貼是直接現金給付，不等於稅式給付；C「免繳保險費的一種型式」與稅制減免無關。本題須辨識稅式給付是「透過稅制減免」而非「以稅收支出」達成福利效果。",[24,28,32,36,40,44],{"webId":25,"stem":26,"number":27,"year":9,"session":10},"sw-111-1-policy-legislation-017","有關社會福利私有化（privatization）或分散化（decentralization）的論述，下列何者錯誤？",17,{"webId":29,"stem":30,"number":31,"year":9,"session":10},"sw-111-1-policy-legislation-019","個人儲金制是一種社會給付的型式，下列敘述何者錯誤？",19,{"webId":33,"stem":34,"number":35,"year":9,"session":10},"sw-111-1-policy-legislation-016","下列關於「福利多元主義」（Welfare Pluralism）的敘述，何者正確？",16,{"webId":37,"stem":38,"number":39,"year":9,"session":10},"sw-111-1-policy-legislation-020","關於治理模式的敘述，下列何者正確？",20,{"webId":41,"stem":42,"number":43,"year":9,"session":10},"sw-111-1-policy-legislation-015","下列何種治理特徵不是社會投資福利國家的重點？",15,{"webId":45,"stem":46,"number":47,"year":9,"session":10},"sw-111-1-policy-legislation-021","依據老人福利法規定，下列何者不是直轄市、縣（市）主管機關要提供給失能之居家老人居家式服務？",21,1787299269214]