[{"data":1,"prerenderedAt":48},["ShallowReactive",2],{"q-sw-114-1-policy-legislation-010":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-114-1-社會政策與社會立法-010","sw-114-1-policy-legislation-010",114,1,false,10,"在福利混合經濟的論述中，納入透過稅賦形式所提供的福利服務與給付，以減輕家戶與個人的負擔。我國並未提供下列何種稅賦福利？",{"A":15,"B":16,"C":17,"D":18},"長期照顧服務費抵減","人身保險費抵減","工作所得租稅抵減（EITC）","依附者扶養抵減","C",null,[],"本題考點是福利混合經濟中的「稅式福利」（fiscal welfare）——透過稅賦減免形式提供的福利。我國綜合所得稅確實提供長期照顧特別扣除額、人身保險費列舉扣除、扶養親屬免稅額等稅式福利。本題要找「我國並未提供」者，C「工作所得租稅抵減（EITC）」是美國等國針對低薪工作家庭的退稅制度，我國迄該考試年度並未實施，故選 C。A 長照扣除、B 保險費抵減、D 扶養抵減，都是我國稅制既有的稅式福利項目。",[24,28,32,36,40,44],{"webId":25,"stem":26,"number":27,"year":9,"session":10},"sw-114-1-policy-legislation-009","各國於二次大戰之後所建立的諸多社會安全制度，主要以現金給付與實物給付形式提供服務對象所需的服務與給付，另發展諸多「保護性立法」而成為福利國家的第三大支柱。對於「保護性立法」之敘述，下列何者最為貼切？",9,{"webId":29,"stem":30,"number":31,"year":9,"session":10},"sw-114-1-policy-legislation-011","下列的福利服務或現金給付之中，何者屬於由民間提供財務負擔、政府提供服務或給付之性質？",11,{"webId":33,"stem":34,"number":35,"year":9,"session":10},"sw-114-1-policy-legislation-008","1980 年我國通過社會福利三項立法，有關其立法背景及內容之敘述，下列何者錯誤？",8,{"webId":37,"stem":38,"number":39,"year":9,"session":10},"sw-114-1-policy-legislation-012","1980 年代之後，西方福利國家的福利供給開始從福利科層和專業主義轉向福利多元主義，下列敘述何者正確？",12,{"webId":41,"stem":42,"number":43,"year":9,"session":10},"sw-114-1-policy-legislation-007","我國 2013 年頒布之人口政策白皮書，有關少子女化社會的對策總目標之敘述，何者錯誤？",7,{"webId":45,"stem":46,"number":47,"year":9,"session":10},"sw-114-1-policy-legislation-013","依我國國民年金法規定，國民年金保險的保險人，目前由下列那個機關負責辦理？",13,1787299282256]