{"created":"2022-02-15T08:41:08.836714+00:00","id":2003230,"links":{},"metadata":{"_buckets":{"deposit":"6e7621cc-df6d-4012-82aa-4ae14c94a632"},"_deposit":{"id":"2003230","owner":"1","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"2003230"},"status":"published"},"_oai":{"id":"oai:repository.dl.itc.u-tokyo.ac.jp:02003230","sets":["46:2942:1644913437662","9:504:2944:1644913269397"]},"author_link":[],"item_4_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2021-03-26","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"114(25)","bibliographicPageStart":"138(1)","bibliographicVolumeNumber":"179","bibliographic_titles":[{"bibliographic_title":"東洋文化研究所紀要","bibliographic_titleLang":"ja"},{"bibliographic_title":"The memoirs of Institute for Advanced Studies on Asia","bibliographic_titleLang":"en"}]}]},"item_4_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"本文以发生在中国广东省的“德发案”为素材，探讨了实质课税原则在中国税收案例上适用的相关问题。本案的争点是，涉案不动产的低价让渡行为是否触发了《税收征管法》规定的启动“税收核定”程序的条件。最高人民法院认为，该不动产的交易价格明显低于市场价格，根据“经济实质原则”和当地“税收规范性文件”的相关规定，即使该交易行为在私法上有效，也不能排除税务机关的税收核定权，故该交易触发了《税收征管法》规定的启动税收核定的条件。以本案为契机，实质课税原则以及在该原则上发展起来的反避税规则的相关立法得到了长足发展。中国税法学界关于本案的讨论，集中在对《税收征管法》第35 条第6 款规定实质课税原则的两个构成要件的适用评价上。首先，有学者认为本案对“计税依据明显偏低”这一要件的判断标准不明确，这与课税要件的明确性要求不符，对于纳税人的意思自治和经济自由都造成了负面影响。另外，有观点认为“缺乏正当理由”要件中的“正当理由”在本案中也指向不明，只要不违法且不以避税为主要目的之交易行为都应是正当的。在日本税法上，类似问题一般通过对法人税法22 条2 项的趣旨进行解释来解决，且实质课税问题一般采用法律实质原则。法律实质原则得到税收法定原则的上位原则即自由主义的支持，无需特别的法律规定，故能及时对应新型避税行为。在中国学界，自由主义并未取得像日本那样的先验性的地位，故中国学界和实务界也认识不到法律实质主义的无需特别立法的便利性。规定税法具体适用方式的“税收规范性文件”和抽象的“经济实质原则”二者相结合，在中国的税收案例中发挥着规制避税行为的功能。","subitem_description_language":"zh-cn","subitem_description_type":"Abstract"}]},"item_4_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.15083/0002003230","subitem_identifier_reg_type":"JaLC"}]},"item_4_publisher_20":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"東京大学東洋文化研究所","subitem_publisher_language":"ja"},{"subitem_publisher":"Institute for Advanced Studies on Asia, The University of Tokyo","subitem_publisher_language":"en"}]},"item_4_source_id_10":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00170926","subitem_source_identifier_type":"NCID"}]},"item_4_source_id_8":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"05638089","subitem_source_identifier_type":"PISSN"}]},"item_4_text_4":{"attribute_name":"著者所属","attribute_value_mlt":[{"subitem_text_language":"ja","subitem_text_value":"華中科技大学法学院"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorAffiliations":[{"affiliationNames":[{"affiliationName":"華中科技大学","affiliationNameLang":"ja"}]}],"creatorNames":[{"creatorName":"李, 貌","creatorNameLang":"ja"},{"creatorName":"LI, MAO","creatorNameLang":"en"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"date":[{"dateType":"Available","dateValue":"2022-02-15"}],"displaytype":"detail","filename":"ioc179005.pdf","filesize":[{"value":"512 KB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"objectType":"fulltext","url":"https://repository.dl.itc.u-tokyo.ac.jp/record/2003230/files/ioc179005.pdf"},"version_id":"9530d6f2-e4c7-4995-92f2-8aa66bdc31da"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_resource_type":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"中国の租税事件における実質課税の原則","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"中国の租税事件における実質課税の原則","subitem_title_language":"ja"},{"subitem_title":"中国税收案例中的实质课税原则研究","subitem_title_language":"zh-cn"}]},"item_type_id":"4","owner":"1","path":["1644913437662","1644913269397"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2022-02-15"},"publish_date":"2022-02-15","publish_status":"0","recid":"2003230","relation_version_is_last":true,"title":["中国の租税事件における実質課税の原則"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2022-12-19T05:31:16.194686+00:00"}