[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-esg-115-4-024":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":21},"esg","永續發展基礎能力測驗","c1",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":17,"explanation":19,"difficulty":20},"esg-115-4-024","115-4",24,"比較碳費及碳稅兩種制度，就其差異之描述下列何者有誤？",[13,14,15,16],"皆為政府向排碳者收取費用","碳稅由環境部收取、碳費則由財政部收取","碳稅屬政府財政總體收支之一環，用途不限於氣候減碳領域","碳費必須專款專用於氣候減碳",1,"永續基本概念","碳費與碳稅都是碳定價工具，差別在法源依據與收入性質。碳費依氣候變遷因應法課徵，性質屬特別公課，由環境部主管，收入必須專款專用於溫室氣體減量、氣候變遷調適等法定用途；碳稅則屬租稅，由財政部主管，收入納入國庫統籌運用，不必侷限於減碳領域。(B)把兩者的主管機關對調，故為有誤的敘述。(A)兩者確實都是政府向排碳者收取費用，差別在名目與法源；(C)碳稅收入回歸整體財政收支，用途不限於氣候減碳；(D)碳費因屬特別公課，法律上要求專款專用於減碳相關支出，三者敘述均正確。","medium",[22,26,30,34,38,42],{"id":23,"question":24,"qno":25},"esg-113-2-003","政府間氣候變遷專門委員會(IPCC)第六次評估報告，第三工作小組於 2022 年 4 月 4 日發布《氣候變遷2022：減緩氣候變遷》(Climate Change 2022：Mitigation of Climate Change)，其主要探討以下哪個議題？",3,{"id":27,"question":28,"qno":29},"esg-113-2-004","我國推動上市櫃公司永續發展行動方案，推動薪酬合理化，鼓勵高階薪酬與什麼做連結？",4,{"id":31,"question":32,"qno":33},"esg-113-2-005","永續發展目標指南的五大流程考慮旨在確保什麼？",5,{"id":35,"question":36,"qno":37},"esg-113-2-007","以下何者不是聯合國推動永續發展目標 SDGs 的主要考量？",7,{"id":39,"question":40,"qno":41},"esg-113-2-009","聯合國政府間氣候變遷專門委員會(Intergovernmental Panel on Climate Change, IPCC)隸屬於哪一個組織？",9,{"id":43,"question":44,"qno":45},"esg-113-2-018","聯合國永續發展目標 SDGs 目標 5：落實性別平等、婦女平權，下列哪一個不屬於目標重點內容？",18,1785904108903]