[{"data":1,"prerenderedAt":48},["ShallowReactive",2],{"q-sw-115-1-policy-legislation-040":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-040","sw-115-1-policy-legislation-040",115,1,false,40,"依據兒童及少年未來教育與發展帳戶條例規定，開戶人之帳戶存款自滿 18 歲之日起至辦理結清帳戶提領之日止之利息，下列敘述何者正確？",{"A":15,"B":16,"C":17,"D":18},"依承辦機構牌告活期存款機動利率計算，並免納綜所稅","依承辦機構牌告活期儲蓄存款固定利率計算，但需繳納綜所稅","依承辦機構牌告 1 年期定期存款利率計算，並免納綜所稅","依承辦機構牌告活期儲蓄存款機動利率計算，但需繳納綜所稅","D",null,[],"本題考點在於兒童及少年未來教育與發展帳戶存款於開戶人滿18歲後之利息計算方式與課稅待遇。依兒童及少年未來教育與發展帳戶條例規定，帳戶自滿18歲之日起至辦理結清帳戶提領之日止之利息，係依承辦機構牌告活期儲蓄存款機動利率計算，且此段期間之利息應併入所得課徵綜合所得稅，故正解為D。關鍵在於「累積期（滿18歲前）」與「滿18歲後至結清」兩階段的差別：累積期間享定期存款利率及免稅優惠，一旦滿18歲進入結清等待期，優惠即終止，改按活儲機動利率計息並回歸應稅。A、C皆誤標「免納綜所稅」，B誤標「固定利率」，均與本條不符。",[24,28,32,36,40,44],{"webId":25,"stem":26,"number":27,"year":9,"session":10},"sw-115-1-policy-legislation-039","依據兒童及少年未來教育與發展帳戶條例規定，下列何者為其中央主管機關？",39,{"webId":29,"stem":30,"number":10,"year":31,"session":10},"sw-106-1-policy-legislation-001","志願服務法第 22 條規定：志工依志願服務運用單位之指示進行志願服務時，因故意或過失不法侵害他人權利者，由誰負擔損害賠償責任？",106,{"webId":33,"stem":34,"number":35,"year":9,"session":10},"sw-115-1-policy-legislation-038","依據公益勸募條例規定，勸募團體應於勸募活動期滿之翌日起多少日內，公告捐贈人捐贈資料、勸募活動所得與收支報告，並報主管機關備查？",38,{"webId":37,"stem":38,"number":39,"year":31,"session":10},"sw-106-1-policy-legislation-002","精神衛生法第 41 條規定：嚴重病人傷害他人或自己或有傷害之虞，緊急安置及強制鑑定後，仍有全日住院治療必要，經詢問嚴重病人意見，仍拒絕接受或無法表達時，應向何機關或單位申請許可強制住院？",2,{"webId":41,"stem":42,"number":43,"year":9,"session":10},"sw-115-1-policy-legislation-037","依據長期照顧服務法規定，中央主管機關為提供長照服務應設置特種基金，下列何者非屬特種基金之來源？",37,{"webId":45,"stem":46,"number":47,"year":31,"session":10},"sw-106-1-policy-legislation-003","性侵害犯罪防治法第 8 條規定：醫事人員、社工人員、教育人員等，於執行職務時知有疑似性侵害犯罪情事者，應立即向當地直轄市、縣（市）主管機關通報，至遲不得超過幾小時？",3,1787299256359]