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Guiding Case No. 21: Inner Mongolia Qiushi Real Estate Development Co., Ltd. v. Civil Air Defense Office of Hohhot City (Civil air defense administrative fee collection dispute)
指导案例21号:内蒙古秋实房地产开发有限责任公司诉呼和浩特市人民防空办公室人防行政征收案
【法宝引证码】

Guiding Case No. 21: Inner Mongolia Qiushi Real Estate Development Co., Ltd. v. Civil Air Defense Office of Hohhot City(Civil air defense administrative fee collection dispute)

 

指导案例21号:内蒙古秋实房地产开发有限责任公司诉呼和浩特市人民防空办公室人防行政征收案

(Issued on November 8, 2013, as adopted by the Judicial Committee of the Supreme People's Court after deliberation) (最高人民法院审判委员会讨论通过2013年11月8日发布)

Guiding Case No. 21 指导案例21号
Keywords: 关键词
Administrative; civil air defense; administrative fee collection; air defense basement; fees for relocated air defense basement construction 行政 人防 行政征收 防空地下室 易地建设费
Judgment's Key Points 裁判要点
Where, in violation of the Civil Air Defense Law and the relevant provisions, a construction employer fails to construct air defense basement as it should, it is an illegal act of non-performance of a statutory obligation. Where a construction employer should, according to the law, pay fees for relocated air defense basement construction, the legal provisions on exempting the construction projects of low-rent housing, affordable housing, and other indemnificatory housing from urban supporting infrastructure fees and other administrative fees should not be applicable to the construction employer. 建设单位违反人民防空法及有关规定,应当建设防空地下室而不建的,属于不履行法定义务的违法行为。建设单位应当依法缴纳防空地下室易地建设费的,不适用廉租住房和经济适用住房等保障性住房建设项目关于“免收城市基础设施配套费等各种行政事业性收费”的规定。
Relevant Legal Provisions 相关法条
Articles 22 and 48 of the Civil Air Defense Law of the People's Republic of China 中华人民共和国人民防空法》第二十二条、第四十八条
Basic Facts 基本案情
On September 10, 2008, defendant Civil Air Defense Office of Hohhot City (hereinafter referred to as “Hohhot CADO”) served a written Notification of Handling “Concurrent Construction” Approval Formalities within a Specified Period upon plaintiff Inner Mongolia Qiushi Real Estate Development Co., Ltd. (hereinafter referred to as “Qiushi Company”), stating that the “Qiushi Top City” affordable housing project newly constructed by Qiushi Company failed to concurrently construct basement for air defense in wartime in accordance with Article 22 of the Civil Air Defense Law of the People's Republic of China and Articles 45 and 47 of the Provisions on the Administration of the Construction of Civil Air Defense Works and requiring Qiushi Company to handle “concurrent construction” formalities with Hohhot CADO and submit relevant materials before September 14. On June 18, 2009, Hohhot CADO issued a written Decision of the Civil Air Defense Office of Hohhot City on the Collection of Fees for Relocated Air Defense Basement Construction (No. 001, Civil Air Defense, Fee Collection, Hohhot) to Qiushi Company, according to which Hohhot CADO would collect “fees for relocated air defense basement construction” of 1,724,600 yuan on Qiushi Company's “Qiushi Top City” project. Qiushi Company raised no objection to the fact that its “Qiushi Top City” project failed to construct air defense basement of 5,518 square meters as it should, and also raised no objection to the legality of the procedure under which Hohhot CADO made the fee collection decision. 2008年9月10日,被告呼和浩特市人民防空办公室(以下简称呼市人防办)向原告内蒙古秋实房地产开发有限责任公司(以下简称秋实房地产公司)送达《限期办理“结建”审批手续告知书》,告知秋实房地产公司新建的经济适用住房“秋实第一城”住宅小区工程未按照《中华人民共和国人民防空法》第二十二条、《人民防空工程建设管理规定》第四十五条、第四十七条的规定,同时修建战时可用于防空的地下室,要求秋实房地产公司9月14日前到呼市人防办办理“结建”手续,并提交相关资料。2009年6月18日,呼市人防办对秋实房地产公司作出呼人防征费字(001)号《呼和浩特市人民防空办公室征收防空地下室易地建设费决定书》,决定对秋实房地产公司的“秋实第一城”项目征收“防空地下室易地建设费”172.46万元。秋实房地产公司对“秋实第一城”项目应建防空地下室5518平方米而未建无异议,对呼市人防办作出征费决定的程序合法无异议。
Judgment 裁判结果
On January 19, 2010, the Xincheng District People's Court of, Hohhot City, Inner Mongolia Autonomous Region issued an administrative judgment (No. 26 [2009], First, Administrative Division, Xincheng) to sustain the written Decision of the Civil Air Defense Office of Hohhot City on the Collection of Fees for Relocated Air Defense Basement Construction (No. 001, Civil Air Defense, Hohhot). After the pronouncement of this judgment, Qiushi Company filed an appeal. On April 20, 2010, the Intermediate People's Court of Hohhot City issued an administrative judgment (No. 16 [2010], Final, Administrative Division, Intermediate People's Court, Hohhot) to dismiss the appeal and uphold the original judgment. 内蒙古自治区呼和浩特市新城区人民法院于2010年1月19日作出(2009)新行初字第26号行政判决:维持呼市人防办作出的呼人防征费字(001)号《呼和浩特市人民防空办公室征收防空地下室易地建设费决定书》。宣判后,秋实房地产公司提起上诉。呼和浩特市中级人民法院于2010年4月20日作出(2010)呼行终字第16号行政判决:驳回上诉,维持原判。
Judgment's Reasoning 裁判理由
In the effective judgment, the court held that: Subparagraph 16 of the Several Opinions of the State Council on Solving the Housing Difficulty of Urban Low-Income Families provided that: “The construction of low-rent housing and affordable housing, the rebuilding of shanty areas, and the renovation of old residential areas shall be exempted from urban supporting infrastructure fees and various other administrative fees and governmental funds.” Article 8 of the Measures for the Administration of Economically Affordable Housing issued by Seven Departments including the Ministry of Construction provided that: “The economically affordable housing construction projects shall be exempted from urban supporting infrastructure fees and various other administrative fees and governmental funds.” Although what was regulated by the aforesaid provisions on exempting affordable housing and other indemnificatory housing construction projects from various administrative fees was ambiguous, the subject matter of such provisions should be legal construction activities in view of the original legislative intention. Article 22 of the Civil Air Defense Law provided that: “Basements that may be used for air defense in wartime shall, in accordance with the relevant provisions of the state, be constructed in the construction of new urban buildings for civil use.” Article 48 of the Provisions on the Administration of the Construction of Civil Air Defense Works provided that: “Where the construction of an air defense basement is legally required for a civil building but is inappropriate for geological or geographical reasons or where the legally required construction area of basement is smaller than the construction area of the first floor on the ground of the civil building, the construction of air defense basement may be waived with the approval of the civil air defense administrative department, but fees for relocated air defense basement construction shall be paid according to the cost needed for the legally required construction area of air defense basement, and the civil air defense administrative department shall construct the air defense basement at a site nearby.” The construction of air defense basement may be waived in affordable housing and other indemnificatory housing construction projects and the relevant provisions on exemption from fees for relocated air defense basement construction were applicable only when it was inappropriate to construct air defense basement as provided for by laws and regulations. The relevant provisions on exemption from fees for relocated air defense basement construction should not be applicable to illegal construction activities; otherwise, the cost of violation of law would be less than the cost of abiding by law, contrary to the legislative purposes and adverse to maintaining the national security and the fundamental interests of the people. Qiushi Company's failure to construct air defense basement as it should was an illegal act of non-performance of a statutory obligation, and the relevant preferential policy on exemption from fees for relocated air defense basement construction should be inapplicable.

 法院生效裁判认为:国务院《关于解决城市低收入家庭住房困难的若干意见》第十六条规定“廉租住房和经济适用住房建设、棚户区改造、旧住宅区整治一律免收城市基础设施配套费等各种行政事业性收费和政府性基金”。建设部等七部委《经济适用住房管理办法》第八条规定“经济适用住房建设项目免收城市基础设施配套费等各种行政事业性收费和政府性基金”。上述关于经济适用住房等保障性住房建设项目免收各种行政事业性收费的规定,虽然没有明确其调整对象,但从立法本意来看,其指向的对象应是合法建设行为。人民防空法二十二条规定“城市新建民用建筑,按照国家有关规定修建战时可用于防空的地下室”。《人民防空工程建设管理规定》第四十八条规定“按照规定应当修建防空地下室的民用建筑,因地质、地形等原因不宜修建的,或者规定应建面积小于民用建筑地面首层建筑面积的,经人民防空主管部门批准,可以不修建,但必须按照应修建防空地下室面积所需造价缴纳易地建设费,由人民防空主管部门就近易地修建”。即只有在法律法规规定不宜修建防空地下室的情况下,经济适用住房等保障性住房建设项目才可以不修建防空地下室,并适用免除缴纳防空地下室易地建设费的有关规定。免缴防空地下室易地建设费有关规定适用的对象不应包括违法建设行为,否则就会造成违法成本小于守法成本的情形,违反立法目的,不利于维护国防安全和人民群众的根本利益。秋实房地产公司对依法应当修建的防空地下室没有修建,属于不履行法定义务的违法行为,不能适用免缴防空地下室易地建设费的有关优惠规定。
 

     
     
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