[{"data":1,"prerenderedAt":49},["ShallowReactive",2],{"q-sw-113-2-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-113-2-社會政策與社會立法-018","sw-113-2-policy-legislation-018",113,2,false,18,"關於稅式支出的敘述，下列何者錯誤？",{"A":15,"B":16,"C":17,"D":18},"指政府利用各種租稅減免方式，來達成經濟或社會目標","免稅額是稅式支出的一種形式","稅式支出的目的在補貼政府經費","稅式支出發生在政府沒有收取原本應該收的稅收金額","C",null,[],"本題考點在「稅式支出」（tax expenditure）的定義。稅式支出指政府利用各種租稅減免方式（如免稅額、扣除額、稅額抵減）來達成經濟或社會目標（A對；B也對，免稅額是其形式之一），其本質是政府「沒有收取原本應收的稅收金額」（D對），等於以少收稅的方式間接補貼特定對象。C「稅式支出的目的在補貼政府經費」錯誤：稅式支出是政府財政收入的減少（隱藏性支出），並非為政府籌措或補貼經費，故答案為C。",1,[25,29,33,37,41,45],{"webId":26,"stem":27,"number":28,"year":9,"session":10},"sw-113-2-policy-legislation-017","Gilbert 指出有別於傳統上現金或實物的給付方式選擇，關於工具性的提供（instrumental provision）作為一種供給形式的敘述，下列何者正確？",17,{"webId":30,"stem":31,"number":32,"year":9,"session":10},"sw-113-2-policy-legislation-019","下列那一項不是我國社會救助方案的特質？",19,{"webId":34,"stem":35,"number":36,"year":9,"session":10},"sw-113-2-policy-legislation-016","關於階層式治理的敘述，下列何者錯誤？",16,{"webId":38,"stem":39,"number":40,"year":9,"session":10},"sw-113-2-policy-legislation-020","有關現金式福利與實物式福利的敘述，下列何者錯誤？",20,{"webId":42,"stem":43,"number":44,"year":9,"session":10},"sw-113-2-policy-legislation-015","有別於保障人民免受市場傷害，主張透過積極性福利增加其就業能力的政策取向，是屬於下列那種政策觀？",15,{"webId":46,"stem":47,"number":48,"year":9,"session":10},"sw-113-2-policy-legislation-021","我國社會保險的給付類型不包括下列何者？",21,1787299280029]