{"created":"2022-04-22T08:11:06.736912+00:00","id":2003759,"links":{},"metadata":{"_buckets":{"deposit":"9223e2e2-7d31-41bd-9454-3ca040c20d91"},"_deposit":{"id":"2003759","owner":"1","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"2003759"},"status":"published"},"_oai":{"id":"oai:repository.dl.itc.u-tokyo.ac.jp:02003759","sets":["46:2942:1650613321394","9:504:2944:1650612974383"]},"author_link":[],"item_4_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2022-03-28","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"340(27)","bibliographicPageStart":"366(1)","bibliographicVolumeNumber":"181","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":"基于税收法定主义的合法性原则的要求，税务行政机关在征税时，没有税收减免的裁量自由。无税法依据的情况下，税务行政机关与纳税人签订的税收减免等优惠措施的协议是无效的。然而近年来这种行政协议的有效性得到了法院和学界的承认。为何与税收法定原则相抵触的行政协议会被认为是有效的呢？ 本文以中国的“迅驰案” 为研究对象对该问题进行了探讨。经过分析可知，本案判决承认本案协议的有效性基于两个原因。一个是法院认为本案协议并未违反法律的强制性规定，另一个是本案协议并没有“重大且显著” 的瑕疵，故不符合行政行为无效的成立要件。可以看出，本案协议被定性为行政协议，其有效性既可以根据违法法律行为无效的合同法理论，也可以根据行政行为的瑕疵论的行政法理论来判定。本案判决首先利用税收规范性文件的变通规定，回避了本案协议是否违反税法强制性的规定的问题。然后该判决认为本案纳税人基于对行政机关信任而签订了该行政合同，该合同是双方真实的合意。并且纳税人已经履行了自己的合同义务，这种信赖利益值得保护的。另外，本案协议在中国的行政法上被定性为一种行政行为，只要没有“重大且显著” 的瑕疵，就具有公定力，应被认定为有效。总之，本案判决基于对诚信原则的拥护以及行政行为的瑕疵论这两点理由，优先保护了行政相对人的利益，承认了本案行政协议的有效性。但这种包含着税收优惠措施的行政协议是否与税收公平原则相抵触？ 这个问题留作以后探讨。","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":"10.15083/0002003759","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":"中国華中科技大学法学院"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorAffiliations":[{"affiliationNames":[{"affiliationName":"中国華中科技大学","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":"2022-04-22"}],"displaytype":"detail","filename":"ioc181007.pdf","filesize":[{"value":"505.1 KB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"objectType":"fulltext","url":"https://repository.dl.itc.u-tokyo.ac.jp/record/2003759/files/ioc181007.pdf"},"version_id":"fc63e2a1-be3f-4b3d-a6bd-7d775b90a85a"}]},"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行政契約と租税法律主義の相剋","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"中国の租税事件における行政契約と租税法律主義の相剋","subitem_title_language":"ja"},{"subitem_title":"中国税收案件中行政协议与税收法定主义的冲突","subitem_title_language":"zh-cn"}]},"item_type_id":"4","owner":"1","path":["1650613321394","1650612974383"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2022-04-22"},"publish_date":"2022-04-22","publish_status":"0","recid":"2003759","relation_version_is_last":true,"title":["中国の租税事件における行政契約と租税法律主義の相剋"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2022-12-19T05:38:25.695393+00:00"}