[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-sw-112-1-policy-legislation-039":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-112-1-社會政策與社會立法-039","sw-112-1-policy-legislation-039",112,1,false,39,"下列何者不是長期照顧服務法中所規定的基金來源？",{"A":15,"B":16,"C":17,"D":18},"遺產稅及贈與稅稅率由 10%調增至 20%以內所增加之稅課收入","政府預算撥充","捐贈收入","營業稅","D",null,[],"本題考點為長期照顧服務法所定長照特種基金的法定財源。依長期照顧服務法第15條，基金來源包括：遺產稅及贈與稅稅率由10%調增至20%以內所增加之稅課收入、菸酒稅菸品應徵稅額調增所增加之稅課收入、菸品健康福利捐、政府預算撥充、捐贈收入、基金孳息及其他收入等，並未把「營業稅」列為財源，故不屬基金來源者為D。A為調增遺贈稅所增稅課收入、B政府預算撥充、C捐贈收入，三者均明列於條文，故非本題所選。營業稅屬中央統籌分配之一般稅收，未被指定挹注長照。",[24,28,32,36,40,44],{"webId":25,"stem":26,"number":27,"year":9,"session":10},"sw-112-1-policy-legislation-038","有關社會救助法第 10 條及第 11 條中對於生活扶助的相關規定，下列何者正確？",38,{"webId":29,"stem":30,"number":31,"year":9,"session":10},"sw-112-1-policy-legislation-040","依據長期照顧服務機構法人條例，長照機構社團法人應提撥前一會計年度收支結餘的至少多少比例，作為辦理有關研究發展、人才培訓、長照宣導教育及社會福利事務？",40,{"webId":33,"stem":34,"number":35,"year":9,"session":10},"sw-112-1-policy-legislation-037","依據性侵害犯罪防治法，對於性侵害犯罪的被害人，下列服務措施何者錯誤？",37,{"webId":37,"stem":38,"number":10,"year":9,"session":39},"sw-112-2-policy-legislation-001","馬歇爾（Marshall）提出公民權利的內涵，包括公民權（civil right）、政治權（political right）、社會權（social right）等三部分。下列何者不屬於公民權？",2,{"webId":41,"stem":42,"number":43,"year":9,"session":10},"sw-112-1-policy-legislation-036","依據性侵害犯罪防治法，下列敘述何者錯誤？",36,{"webId":45,"stem":46,"number":39,"year":9,"session":39},"sw-112-2-policy-legislation-002","需求是社會政策重要的概念，高夫（Ian Gough）將需求分類為基本需求（basic needs）與中介需求（intermediate needs），下列敘述何者錯誤？",1787299266750]