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104年 公務升官等簡任 財稅行政｜歷屆考題全文（機器抽取）

104年公務人員升官等考試、104年關務人員升官等考試、104年交通事業公路人員升資考試、104年交通事業港務人員升資考試財稅行政類科歷屆試題，含策略規劃與問題解決、中華民國憲法與英文、財政學研究等 4 科。

共 4 份考卷｜資料來源：依政府資料開放授權條款（OGDL）第 1 版利用，資料集：考選部歷屆試題（data.gov.tw dataset 170565），104 年。

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策略規劃與問題解決

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官方不公布申論答案

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簡任

類科 （別） ：

行政類－公務、關務類－關務

科 目：

策略規劃與問題解決

考試時間：

2 小時

座號：

※注意：

 禁止使用電子計算器。

 不必抄題，作答時請將試題題號及答案依照順序寫在試卷上，於本試題上作答者，不予計分。

中華民國憲法與英文

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104 年公務人員升官等考試、 104 年關務人員升官等考試 10120 － 19620

104 年交通事業公路、港務人員升資考試試題

等 級：

簡任

類科 （別） ： 各類科－公務、各類別－關務

科 目：

中華民國憲法與英文

考試時間：

2 小時

座號：

※注意：禁止使用電子計算器。

代號：

30120 、 30620

頁次：

4 － 1

甲、申論題部分：（ 50 分）

乙、測驗題部分：（ 50

分） 代號：

2101

請依下文回答第 4 題至第 8 題

What really makes people rich? Poor people often take in humble food and work with their hands or perform 4 labor, which keeps them in good health. Affordable clothes may look and feel just as good as 5 expensive ones. On the contrary, rich people often sit at desks for long hours, eat at expensive restaurants, and indulge in exquisite 6 . More expensive clothes and shoes always await those who are never 7 and love to compete. Are the rich really rich? Are the poor really poor? If you think of wealth in terms of health or happiness, who is rich and who is poor is not 8 by money.

請依下文回答第 9 題至第 13 題

Most people will admit that the relations between various ethnic and racial groups is a potential source of problems for a culturally diverse society such as the United States. Most 9 people will also agree that prejudice plays an important role in the misunderstandings, intolerance, and even hostility that may develop and persist between such groups. If our objective is to minimize these problems, one necessary step is to 10 the issue of prejudice.

Research has clearly established that prejudice exists and 11 a person expressing a prejudiced view may be unaware that it is in fact biased. An interesting experiment, which is often 12 in educational textbooks, was conducted in 1973 to determine the potential effects of prejudice on the judgements of future school-teachers. The researcher made videotapes of three children speaking to an adult. The camera angle was 13 that the children's faces were not visible; however, it was obvious from the tape that the children were speaking and that they were racially different-one was white; one was African American; the third was Mexican American. A soundtrack containing exactly the same conversation in English with the same American voice was added to the tapes. Each tape was played to one of three groups of student teachers. Their task was to judge the correctness of the speech of the child they had seen on the videotape.

There has been a great deal of research into the art of negotiation, and, in particular, into what makes a 'good' negotiator. One point most researchers seem to agree on is that good negotiators try to create a harmonious atmosphere at the start of a negotiation. 14 . Therefore, there may be a willingness on both sides to make concessions. Good negotiators generally wish to reach an agreement which meets the interests of both sides in the long run. 15 . Instead of seeking immediate gains, it is more important to ensure that they do not harm their relationship with the other party. Skillful negotiators are flexible. They do not 'lock themselves' into a position so that they will lose face if they have to compromise. 16 . For example, instead of insisting that they must get a large order only once, they opt for small orders that may help develop long-term corporation with their partners. Successful negotiators do not want a negotiation to break down. If problems arise, they suggest ways of resolving them. 17 . Instead of giving up right away, they keep the communication open, select a few arguments and repeat them. This suggests that tenacity is an important quality. Finally, when the deal is done, they confirm it and close it so that both sides feel satisfied.

代號：

10120

－

19620

30120

、

30620

頁次：

4

－

3

請依下文回答第 18 題至第 20 題

In 1988, a college dropout named Jonathan Stanley was convinced that government agents were chasing after him. For three days and nights he raced through streets and subway tunnels. After the police took him to a hospital, he finally received effective treatment two years after getting a diagnosis of bipolar disorder. 'My son's life was saved,' his father, Ted Stanley, said. He then created a foundation to support psychiatric research. In July 2014, the Stanley Family Foundation donated $650 million to Broad Institute of MIT and Harvard, a research center to which he had earlier donated $100 million. It comes at a time when research into mental illness is sputtering. The Broad Institute timed its announcement of the donation to coincide with the release of the largest analysis ever on the genetics of schizophrenia. The analysis identified more than 100 regions of DNA associated with the disease. Many contain genes involved in just a few biological functions, like pumping calcium into neurons that could help guide the search for treatments. 'For the first time, there's a clear path forward,' said Eric Lander of the Broad Institute. When scientists discovered psychiatric drugs like lithium in the mid-20th century, they did so mostly by accident. For years, they hoped figuring out the action of the drugs would help them understand the causes of the diseases. But they came up empty. Some researchers argued that a better strategy would be to find the genes involved in psychiatric disorders. This approach would give them new molecular targets for drugs they could test. Recent research has found that mutations in the very same gene can cause a wide range of brain disorders, including autism, schizophrenia, and epilepsy. 'We have no idea at all about why that is, and the only way to find out is to do some hard biology - to find out not only which genes matter, but what about them matters,' Dr. Goldstein said. The new study found that many risk variants clustered around specific body functions, like the immune system and calcium transmission in brain cells. To understand their underlying biology, Broad researchers plan to grow neurons with mutations in the genes they have found, to see how they differ from normal cells. They will engineer mutated mice to see how their brains are affected. These studies will be expensive, which is where the Stanley Family Foundation comes in.

請依下文回答第 21 題至第 25 題

When it comes to construction, builders, even in these technologically advanced times, are often left with three main materials-concrete, steel, and bricks. But some innovative designers are increasingly looking to reuse an unlikely material that the world has in abundance-plastic bottles. Would you live in a bottle building? Before you answer, have a look at the many advantages these structures have.

First and foremost, bottle buildings are low-cost-just think about how little a plastic bottle costs, and you'll get the idea. They are also quite strong and sturdy, as they can bear a heavy load and may resist earthquakes. Bottles also allow natural light into the structure, reducing energy consumption while creating a warm, inviting interior atmosphere.

In Taiwan, where just four percent of plastic bottles are recycled each year, the EcoARK building was built in Taipei using an astonishing 1.5 million plastic bottles. This building was used as an exhibition hall during the 2010 Taipei International Flora Expo, and served as a reminder that, as Taiwan goes through 2.4 billion plastic bottles annually, we must find a way to recycle or reuse them before they present a huge environmental problem.

In the city of San Pablo in the Philippines, dozens of volunteers built a school from plastic bottles filled with liquefied adobe. This could be the start of a new trend in which plastic bottles become the new environmentally friendly material of choice for buildings of the future.

9  emotional  rational  unstable  related
10  address  whitewash  bury  sabotage
11  such  because  for  that
12  hidden  cited  claimed  jilted
13  so  such  in  of
 The EcoARK building in Taiwan  Building with Bottles
 Recycling Trash  Builders of the Philippines

財政學研究

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官方不公布申論答案

年公務人員升官等考試、 104 年關務人員升官等考試 年交通事業公路、港務人員升資考試試題 代號： 11230 全一頁

104 104

等 級：

簡任

類科 （別） ：

財稅行政

科 目：

財政學研究

考試時間：

2 小時

座號：

※注意：

 禁止使用電子計算器。

 不必抄題，作答時請將試題題號及答案依照順序寫在試卷上，於本試題上作答者，不予計分。

稅務法規研究

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官方不公布申論答案

104 年公務人員升官等考試、 104 年關務人員升官等考試 104 年交通事業公路、港務人員升資考試試題 代號： 11240 全一頁

等 級：

簡任

類科 （別） ：

財稅行政

科 目：

稅務法規研究

考試時間：

2 小時

※注意：

 禁止使用電子計算器。

 不必抄題，作答時請將試題題號及答案依照順序寫在試卷上，於本試題上作答者，不予計分。

四、何謂扣繳與暫繳義務？歷來司法院大法官就此曾作成如何內容之解釋？（ 25 分）

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