[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-senior_fin_s2-10-005":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"senior_fin_s2","高齡金融規劃顧問師資格測驗——第二節","c2",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"senior_fin_s2-10-005","10",5,"依長期照顧服務法規定，政府為促進長照相關資源之發展、充實並均衡服務與人力資源，應設置「長照基金」作為財源。有關該基金之指定稅收財源，下列何者正確？",[13,14,15,16],"遺產稅及贈與稅","營業稅","消費稅","所得稅",0,"高齡者相關法規",1,"(A) 對。長期照顧服務法第 15 條規定中央主管機關應設置長照服務發展基金,以促進長照相關資源之發展、提升服務品質與充實均衡人力;其指定稅課收入來源,即遺產稅及贈與稅稅率由 10% 調高至最高 20% 所增加之稅課收入,以及菸酒稅菸品應徵稅額所增加之收入。這兩項是法定的專款專用財源,搭配政府公務預算與菸品健康福利捐分配款支應長照支出。(B) 營業稅屬一般稅收,並非長照基金的指定財源。(C) 我國稅制中並無以「消費稅」為名的稅目撥入長照基金。(D) 所得稅同樣未被指定挹注長照基金,其收入歸入國庫統籌運用。","hard",[23,26,30,34,38,42],{"id":24,"question":25,"qno":19},"senior_fin_s2-10-001","政府推動長照政策的主要目的為何？",{"id":27,"question":28,"qno":29},"senior_fin_s2-10-006","我國現行「住宿式長照機構」分屬多個中央主管機關所管理。有關服務類型與主管機關之配對組合，下列敘述何者錯誤？",6,{"id":31,"question":32,"qno":33},"senior_fin_s2-10-007","依長期照顧服務法設立，為照顧具有行動能力且可能有問題行為失智症個案的 24 小時照顧模式的團體家屋，是屬於下列哪類型服務？",7,{"id":35,"question":36,"qno":37},"senior_fin_s2-10-008","有關長照 3.0 的長照服務申請資格者，下列敘述何者錯誤？",8,{"id":39,"question":40,"qno":41},"senior_fin_s2-10-009","病人自主權利法此法典主要的適用對象為下列何者？",9,{"id":43,"question":44,"qno":45},"senior_fin_s2-10-010","聯合國人權公約均著重「反歧視」，我國 110 年《高齡社會白皮書》亦有反歧視行動策略，要「破除社會對高齡者的刻板印象與年齡歧視」。此行動策略歸類在白皮書五大目標中的哪一項？",10,1784944958444]