⑵財政部長於記者會上指出，政府對於是否於部分區域課徵奢侈稅並無特定立場。 她並表示，新內閣的稅制改革政策將逐步實施，以降低對企業及個人的衝擊。

⑴Most people would be hard-pressed to select one particular art form that is capable of symbolizing and summing up the abstract totality of a country’s artistic heritage. For me, however, the choice is clear, lying in a type of performance art that combines literature, drama, music, vocals and costumes.

二、英文作文：請就以下主題寫一篇大約 250 字的文章。（25 分）  Most people desire to live in a “golden age” while others feel “golden age” is a dream constantly deferred. Write an essay in which you depict an ideal “golden age.” It could either involve a story about the past or project a vision for the future. Your essay must include an introduction, a body in which you explain what constitutes your ideal golden age, and a conclusion to wrap up your essay.

二、英文寫作：請根據下列指示寫一篇英文作文。(30 分)Write an essay in English on the topic of “One invention the world needs rightnow.” Think critically about the world’s current challenges and propose aninvention that could address one of them. In your essay explain why thisinvention is necessary, how it would work, and what impact it would have onsociety.

一、英譯中：請將下列文章翻譯成中文。(20 分)The European Commission is taking action to tackle risks stemming from lowvalue imports sold via non-EU online retailers and marketplaces hosting nonEU traders. The Commission encourages actions, among others, in the areas of customs and trade, such as launching customs controls, consumerprotection and the Digital Services and Digital Markets Acts.Last year, around 4.6 billion low-value consignments, i.e., goods with a value not exceeding €150, entered the EU market equaling to 12 million parcels per day. This is twice as many as in 2023 and three times as many as in 2022, and many of these goods have found to be non-compliant with European legislation. This exponential growth is raising numerous concerns. Mainly, there are more and more harmful products entering the EU.More so, European sellers, who respect our high product standards, are at risk of being harmed by unfair practices and the sale of counterfeit goods through online marketplaces. Finally, the large number of packages being shipped and transported has a negative environmental and climate footprint.

三、英文作文：  On January 15, 2009, US Airways Flight 1549 lost both engines after a bird strike. Air traffic control suggested returning to LaGuardia or going to another airport, but Captain Sullenberger judged these options unsafe. He made the decision to land on the Hudson River, successfully saving all 155 people on board. The National Transportation Safety Board later investigated whether his choice was appropriate. Write a 250-word essay analyzing Captain Sullenberger’s leadership and judgment during this crisis. In your opinion, during emergencies, is it better to follow the established authority or rely on your own judgment? Support your view with specific examples. 

二、中譯英：  近期一連串因行動電源引發的事故，已引發大眾對航空安全的關注。為 了降低鋰電池短路或起火的風險，自 2025 年 3 月 1 日起，多家航空公 司已禁止旅客在飛行途中使用行動電源。此外，行動電源不可存放於座 位上方的行李櫃中，必須放置於個人隨身行李內。

一、英譯中：  To reduce carbon emissions, the aviation industry has adopted several sustainable strategies, like replacing traditional cabin materials with eco- friendly alternatives. Many airports are also turning to renewable energy and smart technologies to lower energy consumption. However, despite these efforts, overall carbon emissions are still expected to rise significantly. Therefore, experts emphasize that developing and promoting electric and hydrogen aircrafts are imperative to achieve the goal of net-zero emissions.

二、英文寫作：請閱讀以下短文之後，撰寫兩段英文。第一段請以英文摘 譯文章重點，約 150-200 字英文。第二段請用英文申論你是否同意政 府不作為是保護本國貿易的良好策略，約 200 字英文。        近期美國商務部為了強化貿易救濟措施之執行，針對反傾銷稅及 平衡稅規則進行重要的修法，該修正草案已於 2024 年 4 月 24 日生 效。本次重要的修正包括了政府不作為概念之提出、特殊市場狀況要 件之明確化及處理跨國補貼之問題等。修法呈現出美國貿易法為反映 全球貿易現況所做的努力，也提供其國內產業得以對抗不公平貿易之 有力工具。首先，政府不作為之概念係將外國政府怠於執行勞動、環 境、智慧財產權等保護重要權力之法規情況，視為對企業賦予利益之 行為。由於此一不作為會降低企業之生產成本進而對國際貿易造成不 公平，因此美國在此次修法中特別將此概念納入衡量。其次，本次修 法更詳細規範反傾銷法中之特殊市場狀況要件之適用，包含將政府不 作為所造成之成本扭曲現象納入替代價格及比較基準的衡量因素中。

一、英譯中：請將下面這段英文譯成正確、流暢的中文。        Research shows that trade openness can increase women’s incomes and consumption. Eliminating import tariffs raises the average real income for female-headed households compared with male-headed households in more than three-quarters of the 54 developing economies analyzed. On average, real income gains reaped by removing import tariffs would be 2.5 percent greater for households headed by women than for those headed by men. In countries such as Burkina Faso and Cameroon, this increase is equivalent to one year’s spending on education or health.        Opening up to trade therefore benefits women in developing economies because it expands the sectors where women work, reduces prices for the goods women consume, and allows firms that are more productive to grow. Increased competition generated by trade also makes it costlier to discriminate against women, which narrows the wage gap and improves working conditions for women.

三、英文作文：請根據下列說明寫一篇約 250-300 字的英文作文（40 分）Healthcare is often described as a fundamental human right; however, providing universal access to healthcare remains a challenge in many countries due to economic and political constraints. Write a short essay of 250–300 words to (1) discuss the reasons why healthcare is widely regarded as a basic human right, and (2) share your opinion on how nations can realistically balance this ideal with limited resources.

114年 - 114 關務人員考試_三等_財稅行政、關稅法務、關稅會計、關稅統計、資訊處理、機械工程、電機工程、化學工程、紡織工程、輻射安全技術工程、藥事（選試英文）：外國文（英文）#137433

114年 - 114 地方政府公務特種考試_三等_各類科（除公職社會工作師、公職獸醫師、公職建築師外）：英文#134793

114年 - 114 地方政府公務特種考試_四等_各類科：英文#134662

114年 - 114 民航特種考試_三等_各類科：英文#130972

114年 - 114 國際經濟商務特種考試_三等_國際經濟商務人員類科國際經貿法律組：英文（含國際貿易政策與法規命令之摘譯與論述）#130962

114年 - 114 司法、海岸巡防特種考試_三等_各類科組：英文#129644

114年 - 114 司法特種考試_三等_公證人：英文#129535

114年 - 114 司法、海岸巡防特種考試_四等_各類科：英文#129527

114年 - 114 高等考試_三級_各類科（除公職社會工作師、公職獸醫師、公職建築師、公職護理師、公職食品技師、公職醫事檢驗師、公職藥師外）：英文#128596

114年 - 114 普通考試_各類科：英文#128593