問題詳情
1 依司法院釋字第593號解釋,憲法第19條規定人民有依法律納「稅」之義務,但未規定人民有繳交汽車燃料使用費之義務,是否意謂國家開徵汽車燃料使用費即屬違憲?
(A)違憲,汽車燃料使用費並非稅捐,國家無權開徵
(B)違憲,憲法課予人民之義務僅限於納稅、服兵役及受國民教育,此外不得另以法律創設人民負擔
(C)合憲,汽車燃料使用費屬於對財產權的限制,課徵目的、對象、額度如經法律明定者,即屬合憲
(D)合憲,汽車燃料使用費屬於對人民開車之一般行為自由的限制,在促進社會公益的範圍內,得由主管機關自行規定
(A)違憲,汽車燃料使用費並非稅捐,國家無權開徵
(B)違憲,憲法課予人民之義務僅限於納稅、服兵役及受國民教育,此外不得另以法律創設人民負擔
(C)合憲,汽車燃料使用費屬於對財產權的限制,課徵目的、對象、額度如經法律明定者,即屬合憲
(D)合憲,汽車燃料使用費屬於對人民開車之一般行為自由的限制,在促進社會公益的範圍內,得由主管機關自行規定
參考答案
答案:C
難度:簡單0.872443
統計:A(23),B(47),C(3796),D(485),E(0) #
個人:尚未作答書單:集會遊行法相關規定是否違憲、副總統兼任行政院院長違憲?、法律案
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