根據行政院主計處剛公布「九十六年家庭收支調查報告」,九十六年國內七百多萬戶家庭,依所得高低分為五等分,在未接受政府社會福利補貼前,最低所得組與最高所得組的差距為七.五二倍,已連續五年擴大,創下六年來新高,引起各方關注。惟現行所得稅「兩稅合一」制是否惡化了所得分配,也是應面對的嚴肅課題。

兩稅合一 惡化所得分配

現行所得稅法第三條之一規定,公司發放股利部分所含的營利事業所得稅,准予全額扣抵股東的綜合所得稅,這就是所得稅「兩稅合一」制。自民國八十七年開始實施後,如果企業沒有未分配盈餘,營利事業所得稅已名存實亡,營利事業所得稅僅是股東綜合所得稅的先行扣繳稅額而已。

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歐洲聯盟統計局今天發佈的報告顯示,歐盟的人口老化問題將益趨嚴重,並預測二零六零年時,六十五歲以上的老年人將佔歐盟總人口的百分之三十。

這項對歐盟二十七個會員國二零零八年至二零六零年人口進行預測的報告指出,歐盟的總人口數將自今年一月的四億九千五百萬,在二零三五年增加至五億二千一百萬後,就會逐漸減少至二零六零年的五億零六百萬。

報告並預測,二零一五年後歐盟的死亡人口數字將超過出生人口數字,同時依賴自然生產方式促成的人口成長將會停止,而移入歐盟的外國人將是造成歐盟人口增加的唯一因素。

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Product Product score Level reached Protection level Recommendation Report
Outpost Firewall Pro 2009 6.5.2355.316.0597 99% / 73 10 Excellent GET IT NOW!
Online Armor Personal Firewall 2.1.0.131 98% / 73 10 Excellent GET IT NOW!
Comodo Firewall Pro 3.0.22.349FREE 95% / 73 10+ Excellent N/A
ProSecurity 1.43 93% / 62 10 Excellent N/A
Privatefirewall 6.0.19.29 90% / 73 10+ Excellent GET IT NOW!
Online Armor Personal Firewall 2.1.0.131 FreeFREE 89% / 73 10 Very good GET IT NOW!
Kaspersky Internet Security 7.0.1.325 85% / 62 10 Very good GET IT NOW!
Jetico Personal Firewall 2.0.2.4.2264 78% / 73 7 Good Not recommended
System Safety Monitor 2.3.0.612 77% / 62 7 Good Not recommended
PC Tools Firewall Plus 4.0.0.40FREE 74% / 73 7 Good Not recommended
Lavasoft Personal Firewall 3.0.2293.8822 70% / 73 7 Good Not recommended
ZoneAlarm Pro 7.0.473.000 63% / 73 7 Poor Not recommended
Dynamic Security Agent 2.0.11.22FREE 62% / 71 7 Poor Not recommended
Webroot Desktop Firewall 5.5.10.20FREE 60% / 73 7 Poor Not recommended
Norton Internet Security 2008 15.5.0.23 32% / 62 4 Very poor Not recommended
Trend Micro Internet Security 2008 16.10.0.1106 27% / 73 4 None Not recommended
G DATA InternetSecurity 2008 19% / 73 3 None Not recommended
FortKnox Personal Firewall 2008 3.0.195.0 16% / 62 2 None Not recommended
Look 'n' Stop 2.06 15% / 62 2 None Not recommended
F-Secure Internet Security 2008 8.00.101 12% / 73 2 None Not recommended
Panda Internet Security 2008 12.01.00 12% / 73 2 None Not recommended
Avira Premium Security Suite 8.1.00.206 11% / 70 2 None Not recommended
Sunbelt Personal Firewall 4.6.1839.0 7% / 73 1 None Not recommended
AVG Internet Security 8.0.93 6% / 62 1 None Not recommended
McAfee Internet Security Suite 2008 9.1.108 6% / 70 1 None Not recommended
Ashampoo FireWall FREE 1.20FREE 5% / 73 1 None Not recommended
ESET Smart Security 3.0.621.0 5% / 62 1 None Not recommended
Rising Personal Firewall 2007 19.66.0.0 5% / 62 1 None Not recommended
Windows Live OneCare 2.0.2500.22 5% / 62 1 None Not recommended
BitDefender Internet Security 2008 11.0.16 4% / 70 1 None Not recommended
BullGuard Internet Security 8.0.0.13 4% / 70 1 None Not recommended
iolo Personal Firewall 1.5.2.7 3% / 62 1 None Not recommended
Filseclab Personal Firewall 3.0.3.8982FREE 3% / 73 1 None Not recommended
Steganos Internet Security 2008 7.5.509 3% / 70 1 None Not recommended

Detailed results

The following links take you to pages with detailed products' results on each level. The level pages also contain important information about the given level and short information about its tests.

  • Level 1 – Breakout2, Coat, ECHOtest, Kill1, Kill2, Leaktest, PerfTCP, PerfUDP, Tooleaky, Wallbreaker1, Yalta
  • Level 2 – AWFT1, DNStest, Ghost, Jumper, Kill3, Kill3b, Kill6, Wallbreaker3, Wallbreaker4
  • Level 3 – AWFT3, AWFT4, DNStester, Kill3f, Kill4, Kill7, SSS2, Suspend1, Thermite
  • Level 4 – CopyCat, CPIL, CPILSuite1, Keylog1, Kill3e, Kill8, Kill9, SSS, Suspend2
  • Level 5 – Breakout1, CPILSuite2, Crash1, Crash2, Crash3, Keylog2, Kill3c, Kill3d, VBStest
  • Level 6 – CPILSuite3, DDEtest, ECHOtest2, FireHole, Flank, Keylog3, Keylog4, Kill10, Kill11, Runner
  • Level 7 – BITStest, Keylog5, Keylog6, OSfwbypass, Runner2, Schedtest, SSS3
  • Level 8 – Keylog7, Kill5, NewClass, Schedtest2, SockSnif, SSS4
  • Level 9 – Driver Verifier
  • Level 10 – BSODhook, ShadowHook

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更新日期:2008/08/25 16:05



運動醫學專家指出,大步疾走是最好的有氧運動,步行減肥是一種回歸自然也是最簡便、最健康的減肥方式,因為人們只需要堅持在上下課、上下班途中大步走路,就可能帶來意想不到的塑身效果。

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更新日期:2008/08/26 09:05



帶有惡意程式的網址連結名單出爐,有防毒軟體業者歸類出十一種的惡意網址結尾,如果使用者不慎點選,其中八成會被導向惡意網站,並遭植入木馬程式,因此使用者收到郵件附上的連結,必須小心判別,避免遭駭客入侵竊取個資。 (陳奕華報導)...

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