[{"data":1,"prerenderedAt":48},["ShallowReactive",2],{"q-sw-115-1-policy-legislation-014":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-115-1-社會政策與社會立法-014","sw-115-1-policy-legislation-014",115,1,false,14,"關於指定用途稅的敘述，下列何者錯誤？",{"A":15,"B":16,"C":17,"D":18},"指稅收被限制使用於某幾種特定用途，例如菸品健康福利捐","特殊用途的稅收（earmarked）有助釐清籌措的資源與所提供的服務兩者之間的關係","將稅收與方案作連結，有助彈性運用經費","特殊用途的稅收（earmarked）意謂方案支出隨經費規模而定","C",null,[],"本題考點在於指定用途稅(earmarked tax,指定用途稅捐)的特性。依財政與社會政策原理,指定用途稅是將特定稅收「限定」用於特定用途,反而「限縮」而非增加經費運用彈性。C 稱「將稅收與方案連結有助彈性運用經費」錯誤——連結專款專用會綁死經費、降低調度彈性,故選 C。A 稅收限用於特定用途(如菸品健康福利捐)、B 有助釐清財源與服務的對應關係、D 方案支出隨該稅收經費規模而定(稅收多寡決定可用經費),均為指定用途稅的正確特性。",[24,28,32,36,40,44],{"webId":25,"stem":26,"number":27,"year":9,"session":10},"sw-115-1-policy-legislation-013","關於年金的財源籌措與給付制度的敘述，下列何者錯誤？",13,{"webId":29,"stem":30,"number":31,"year":9,"session":10},"sw-115-1-policy-legislation-015","關於社會福利資源供給的形式，下列敘述何者錯誤？",15,{"webId":33,"stem":34,"number":35,"year":9,"session":10},"sw-115-1-policy-legislation-012","在社會服務契約委託外包的績效評鑑現場，受委託單位認為外部評鑑委員不諳實務、評鑑時間過短。這種情形會影響下列那一種責信？",12,{"webId":37,"stem":38,"number":39,"year":9,"session":10},"sw-115-1-policy-legislation-016","有關社會保險特性的敘述，下列何者錯誤？",16,{"webId":41,"stem":42,"number":43,"year":9,"session":10},"sw-115-1-policy-legislation-011","有關保護令聲請的敘述，下列何者正確？",11,{"webId":45,"stem":46,"number":47,"year":9,"session":10},"sw-115-1-policy-legislation-017","依老人福利法規定，有關辦理老人照顧服務之重要原則，下列何者正確？",17,1787299256093]