[{"data":1,"prerenderedAt":49},["ShallowReactive",2],{"q-sw-111-2-policy-legislation-018":3},{"subject":4,"subjectSlug":5,"subjectFullName":4,"question":6,"related":24},"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":23},"sw-111-2-社會政策與社會立法-018","sw-111-2-policy-legislation-018",111,2,false,18,"財稅福利係指政府透過稅賦的減免，以鼓勵國民投入資源於社會福利領域，下列何者並非屬於財稅福利的範圍？",{"A":15,"B":16,"C":17,"D":18},"身心障礙特別扣除額","納稅義務人免稅額","撫養親屬寬減額","幼童學前特別扣除額","B",null,[],"本題考點在Titmuss「財稅福利(fiscal welfare)」的界定。財稅福利指政府透過針對特定福利需求或群體的稅賦減免,間接達成社會政策目的,如身心障礙特別扣除額(A)、撫養親屬寬減額(C)、幼童學前特別扣除額(D)皆針對特定對象給予稅賦優惠,屬財稅福利。B「納稅義務人免稅額」是所有納稅人普遍適用的基本生計扣除,並非針對特定福利需求群體的優惠,故不屬財稅福利範圍,為正解。關鍵在辨識財稅福利須具『針對特定福利對象\u002F需求』的選擇性,普遍性的基本免稅額不算。",1,[25,29,33,37,41,45],{"webId":26,"stem":27,"number":28,"year":9,"session":10},"sw-111-2-policy-legislation-017","有關「完全準備提存制」社會保險財務運作方式的敘述，下列何者正確？",17,{"webId":30,"stem":31,"number":32,"year":9,"session":10},"sw-111-2-policy-legislation-019","有關選擇性社會政策的特性，下列何者錯誤？",19,{"webId":34,"stem":35,"number":36,"year":9,"session":10},"sw-111-2-policy-legislation-016","下列何者是普及式福利政策的主要特點？",16,{"webId":38,"stem":39,"number":40,"year":9,"session":10},"sw-111-2-policy-legislation-020","老人福利法第 12 條規定，中低收入老人未接受收容安置者，得申請發給生活津貼。下列敘述何者錯誤？",20,{"webId":42,"stem":43,"number":44,"year":9,"session":10},"sw-111-2-policy-legislation-015","有關「科層－專業主義」的敘述，下列何者正確？",15,{"webId":46,"stem":47,"number":48,"year":9,"session":10},"sw-111-2-policy-legislation-021","下列何者並非屬於老人福利法第 6 條所規定，各級政府老人福利之經費來源？",21,1787299263559]