一、國家得以公權力之強制手段，向人民課徵無報償性質之金錢或具有金錢價值之給 付，請參照憲法等相關規定與司法院大法官解釋，論述對人民特別公課與規費之納 稅義務以及租稅法定主義。（25 分）

二、國家賠償責任係指當公務員違法侵害人民之自由或權利時，人民得依法律向國家請 求賠償之一種基本權利，請參照憲法與相關法律規定，論述其法源依據及適用範 圍。（25 分）

四、英文作文：請根據下面的說明寫一篇約 300 字的英文作文（30 分） The concept of “social death” refers to a condition where an individual is marginalized, isolated, or excluded from society, often leading to a loss of identity, dignity, and community connections. How does social death manifest in modern society, and what are its implications for individuals and communities? Write an essay about 300 words to discuss (1) the causes and consequences of social death, and (2) explore potential solutions to address this issue. It is suggested that the writing include examples of social death incidents drawn from real-life cases, news reports, or personal experiences.

三、中譯英：近年來，以真實犯罪為題材的媒體，無論是播客還是影片形式，其人氣飆升的現象已經不再是什麼秘密。這個題材廣為流行，不僅僅是因為其娛樂性，還因為這一類型的作品可能解決懸案、讓久被忽視的案件重新曝光、並教育觀眾如何避免和預防自己身陷悲慘的情境。此外，許多人被真實犯罪媒體吸引，是因為它揭示了大多數人一生當中都不會經歷的黑暗人性。然而，犯罪現場的細節該披露到什麼程度，以及在創作真實犯罪內容時是否獲得了倖存者和家屬的同意，這些都引發了倫理上的顧慮。

二、英譯中：（20 分）“Land art,” an art using the environment to make an artistic point, is consistently debated for its ethics. Many of its artworks are about the relationship between humans and the natural environment, including the harm we often do to our planet. While many deem this form of art as a necessary evil, others believe that the harm to the environment caused by land art cannot be justified by the intention to spread awareness to a cause, however laudable. Some infamous instances include surrounding islands with floating fabric, and wrapping trees in plastic. These works have not only sparked ethical debates but ecological and legal ones as well.

五、英文作文： （30 分） Credit card skimming is a type of credit card theft where thieves use a small device to steal credit card information in an otherwise legitimate credit or debit card transaction. When a credit or debit card is swiped through a skimmer, the device captures and stores all the details stored in the card’s magnetic stripe. The stripe contains the credit card number, expiration date, and the credit card holder’s full name. Thieves use the stolen data to make fraudulent charges either online or with a counterfeit credit card.  Please write an English essay in NO MORE THAN 350 words in which you are required to discuss about this type of credit card theft and provide possible measures to prevent these thefts from happening. Please illustrate your points with concrete examples.

四、中譯英：（10 分） 舊金山灣區，腳踏車偷竊案件數量令人震驚。腳踏車在各種地點被竊， 包括咖啡店外面、大學校園和有圍籬的庭院。失竊的腳踏車幾乎不可能 尋回，因為失主必須提供序列編號，擁有腳踏車的照片，甚至提出腳踏 車確實屬於他們的證明。

三、英譯中：（10 分） In 2012, armed robbers managed to take more than $3 million from an armored truck company, Garda Logistics, in South Florida. During the investigation, suspicions surfaced that the crime was actually an inside job. The investigators were right. After years of digging, the FBI recently solved the case.

五、英文作文（20分） Write a composition of no less than 250 words in length on the following topic： Do you think our government’s current immigration policy contribute more to “brain drain” or to “brain gain”？ Use reasons and specific examples to support your answer.

四、英譯中：請回答下列文章內10個劃底線的單字或詞在文內最為適當的中 譯（每題2分，共20分） UN says migrants in Yemen (1) stranded, abused amid coronavirus fears      Tens of thousands of African migrants, mostly Ethiopians, stranded in Yemen have been harassed and forcibly (2) transferred internally amid fears they are spreading the coronavirus, according to the UN’s migration agency.      (3) Stigmatized because people claimed they were carriers of the virus, at least 14,500 migrants have been hounded, (4) rounded up and transported to different provinces far from the main urban centers, according to a UN report. They remain stranded without adequate food, water or shelter in the (5) war-torn country, which is going through what the UN is calling the “world’s worst (6) humanitarian crisis”.      “For nearly six years, Yemen has been an extremely unsafe place to be a migrant.” “COVID-19 has made this situation worse - migrants are (7) scapegoated as carriers of the virus and, as a result, suffer (8) exclusion and violence,” she added.      Ethiopians (9) trek hundreds of miles from their home villages through countries such as Djibouti or Somalia, then across the sea and through Yemen. In many cases, migrants are at the mercy of smugglers who may imprison and torture them.      An unknown number of the migrants could be held in (10) detention centers that had poor hygiene standards even before the outbreak of COVID-19.

⑸雇主聘僱外籍契約工須依據現行法令。

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