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• 24 甲乙為夫妻，有丙、丁二子。丙有戊、己二子。某日，丙戊口角，戊持刀殺丙致丙於死而受刑之宣告。甲雖傷心，但也原諒戊。不久甲死亡，甲之遺產繼承人，何者正確？ (A)乙、丙、丁 (B)乙、丁、戊、己 (
• 25 甲生前製作公證遺囑，將 A 地遺贈給姪子乙，然甲其後將 A 地贈與其母丙，並已辦理所有權移轉登記。甲死亡時遺產僅有存款新臺幣（下同）200 萬元。A 地在甲死亡時價值 150 萬元。甲之繼 承人
• 一、【題組】(一)何謂消滅時效？（5 分）此一制度的目的何在？（5 分）編輯私有筆記及自訂標籤專技◆民法概要-109 年 - 109 原住民族特種考試_四等_財稅行政：民法概要#90938討論私人筆記
• 2 Today’s event is both a sign of what we have accomplished together as well as the start of a     
• 3.            is the legal process for a non-citizen to acquire nationality of the country into whic
• 4 Adapting to climate change means understanding what climate we are to experience in the future, an
• 5 These systems use low-carbon             energy sources, such as sewage waste heat, to reduce the
• 6 In order to provide             care and protect human rights, the officers that take charge of de
• 7 In a new study, scientists have pinpointed that mastering a second language is rather challenging
• 8 It is advised that people should             sugary soda in order to gain less weight.(A) cut back
• 9 Newly arrived immigrants face various challenges adapting to life, including the language         
• 10 Apassenger holding a fake travel document would be intercepted at the customs and subsequently   
• 11 People are horrified at the treatment of the             immigrant children who were separated fr
• 12 In earlier times,            of new immigrants ventured to undertake tasks for which they were no
• 13 The practice of applying the minimum wage to foreign workers in Taiwan is             primarily b
• 14 New immigrants’ limited social interaction, inability to comprehend and navigate mainstream socie
• 15 Aship with more than 600 migrants was operated by a charity organization, which was refused to   
• 二、「急性毒性（acute toxicity）」實驗是進行食品安全性評估常用的方法之一，請說明急性毒性實驗的進行方式。自急性毒性實驗的結果中可獲得「半致死劑量（median lethal dose,
• 2 「功能性所得分配（functional distribution of income）」係指下列何者？(A)各種不同功能之租稅在高低所得家庭間之分配 (B)各種不同功能之支出在高低所得家庭間之分配
• 3 政府對一完全競爭市場中的商品課稅，假設從價課稅與從量課稅的稅收相同，相較於從價稅，下列選項何者正確？ (A)從量稅下，廠商收到的價格較高 (B)從量稅下，廠商收到的價格較低 (C)從量稅下，消費者
• 4 在有 x 與 y 兩部門，及勞動與資本兩種生產要素的哈柏格（Harberger）模型中，若僅對 x 部門的產出課徵貨物稅，下列敘述何者錯誤？ (A) x 部門的產出將減少 (B) x 部門會減少資
• 5 假設某商品市場為完全競爭且生產之邊際成本固定，在部分均衡分析中，政府對此商品課徵商品稅所產生的超額負擔，下列敘述何者正確？ (A)如果此商品的一般需求曲線（ordinary demand curv
• 6 一消費者提供勞動賺取勞動所得，並將所得花在消費財上，未用在提供勞動的時間為休閒。若政府對勞動所得課稅，關於課稅引起的超額負擔之敘述，下列何者正確？ (A)若休閒和消費財間的無異曲線愈平緩，則超額負
• 7 關於最適租稅（optimal taxation）文獻之敘述，下列何者正確？(A)屬實證分析（positive analysis） (B)屬規範分析（normative analysis） (C)屬
• 8 假設一消費者賺取勞動所得，並將所得用來購買 x 和ｙ兩財貨，x 財貨是休閒的互補財，ｙ財貨則用於工作上。若政府對勞動所得課稅使消費者減少工作時間，則最適商品稅應如何課徵？ (A)應對 x 財貨和ｙ