⑶又依據納稅者權利保護法稅捐稽徵機關是否能以推計結果處罰納稅 義務人？請說明之。（5 分）

註：請以英文回答下列問題一、試以我國駐外官員的身分，針對駐地航空公司 MOFA Airlines（虛擬名） 於其官方網站將我國名稱片面改為 “Taiwan, China” 一事，提出英文正 式聲明。（25 分）

二、請以至多 500 個英文字撰寫我國外交部部長參加慶祝我國與諾魯簽署 「刑事司法互助條約」的酒會致詞稿。（25 分）

三、假設你是某國負責聯合國安全理事會事務的官員，被安理會委託起草 有關國際反恐議題之決議文。你不一定要引述真實文件，可自行模擬 發揮。請至少以六個主要段落及 300 個英文字寫出決議文草案一篇。 （25 分）

四、假設你是某國派駐聯合國常駐代表團的官員，請針對聯合國大會議題 “Promotion of peace as a vital requirement for the full enjoyment of all human rights by all” 撰寫決議文草稿。內容不一定要引述真實文件，可 自行模擬發揮。請至少寫出六個主要段落及 300 個英文字。（25 分）

一、作文：（60 分） 日常生活中，總會遇到結果不確定的狀況：要提前多久出門，才能 準時抵達機場？該不該離開穩定的工作，到另一個新單位任職？是 否要投入資金與人力，研發新產品？……不論個人或團體，其實每 天都承擔著大大小小的風險。然而風險雖存在危險，卻也往往充滿 希望。請以「承擔風險」為題，具體闡述如何衡量風險的不確定性， 並讓自己承擔可承擔的風險。

二、公文：（20 分） 勞動部擬舉辦「青銀交流‧世代共融——全國青年提案競賽」， 簡章業已公告在該部勞動力發展署網頁「競賽活動」區，茲摘要如下： 宗旨：引導青年世代關切銀髮議題，提升其認識與瞭解。 競賽內容：鼓勵青年學子就「銀髮議題」研提社會服務計畫（如 耆老訪談、社區營造、銀髮服務樣態及銀髮長者工作樣態調查紀錄、 促進銀髮勞動力課程設計與職能開發等）。 參賽資格：中華民國國民且為大專院校或高中（職）在學學生。 參賽人數：參賽團隊以 3 至 6 人為限。 試擬勞動部致教育部函：請轉知各級學校，鼓勵學生踴躍參加。

一、中翻英（20 分） 狼和羊都在河邊喝水，狼責備羊把牠要喝的河水攪渾了。羊說：「你在 上游喝水，我在下游喝水，我不可能把你喝的水攪渾。」狼改口說：「你 去年仿冒了我的簽名。」羊說：「那個時候我還沒有出生。」狼對羊說： 「不論你多會狡辯，我還是要吃了你。」這個寓言說明弱國無外交，國 家的實力是外交工作必要的後盾。

二、英翻中（15 分） Diplomacy has been utilized for centuries and continues to be the main way for states to conduct their international affairs. Towards preventing violent conflict, states can use diplomacy to undertake mediation, facilitation, fact-finding, consultations, and monitoring, among other initiatives. Due to the growing cost of conflict in the 21st century, governments appear to be becoming less inclined to respond with large-scale military interventions, thereby in principle at least increasing the space for preventive diplomacy.

三、英文作文（40 分） Read the following statement by Joseph S. Nye Jr.: “Soft power is the ability to affect others to obtain the outcomes one wants through attraction rather than coercion or payment. A country’s soft power rests on its resources of culture, values, and policies. A smart power strategy combines hard and soft power resources.” Then write a well-organized essay of about 350 words to comment on Nye’s saying. You are encouraged to give examples to discuss how Taiwan’s soft power can play a part in the international arena of world politics and diplomacy.

一、英譯中（25 分） Negotiation is highly situational; what is effective in one context can be disastrous in another. The question of whether negotiation and bargaining will be effective as a tool in conflict resolution is also very much connected to its context. William Zartman, Professor Emeritus of Johns Hopkins University, postulates that we need a push and a pull in order to start any negotiation process and to create an outcome. The push is the “mutual hurting stalemate” (MHS): a status quo that is painful for all the involved parties, to the extent that they prefer a change, through negotiation, over the situation into which they are locked. At the same time there should be a perceived way out of the deadlock: the pull in the form of a “mutual enticing opportunity” (MEO). We should note here that not everything is negotiable, but in cases where there are structural problems instead of situational problems to be solved, we might at least hope for mutual respect, such as the (in)famous “Peaceful Coexistence” at the time of the Cold War, which might be called a “mutual beneficial stalemate” (MBS) – beneficial and satisfactory as it ensures a peaceful situation in such a way that the major powers can use the stand-off to control their own “allies.” Moreover, it has been suggested that it is the pre-negotiations period which “enables parties to move from conflicting perceptions and behaviors to co-operative perceptions and behaviors.” Indeed, pre-negotiations are a necessary prerequisite for successful diplomatic negotiations; “not just a definitional construct but a preparatory phase without which the negotiation would not have taken place,” Zartman cautioned.

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