| 摘要: |
| 跨国公司内部贸易创设了内外有别的“内部市场”,内部市场具有一定经济合理性,但引发诸多税收、税法问题,引起税法效力减损,对此,税法应予以适当引导,并采取相应措施实现主体利益平衡,从而进行“有效规制”。但内部市场是一个典型的“复杂问题”,单纯的税法规制措施都存在不可避免的有限性,需要从税法、金融法、竞争法、环境法、国际法等法律角度和经济、政治等非法律角度对其予以“综合规制”。 |
| 关键词: 内部市场 税法效力减损 税法规制 有限性 综合规制 |
| DOI： |
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| On inner market of multinational corporate and its reduction of legal effect |
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JIAO Hai-tao
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| Abstract: |
| The inner trade of multinational corporate sets up "inner market" which is different from the common market.The inner market has certain economic rationality but results in the problems in taxation and tax laws and leads to the reduction of legal effect.As a result,tax laws should be used to standardize the inner market and use the relative measures to realize interests balance between main bodies so as to "effectively enforce laws and regulations".However,the inner market is "a typical complex issue",the laws and regulations about taxation have inevitable limitations,thus,"comprehensive laws and regulations" for "inner market" are needed from the legal angle of tax law,financial law,competitive law,environmental law,international law and so on and from the non-lawful angle of economy,politics and so on. |
| Key words: inner market reduction of tax law effect laws and regulation about tax limitation comprehensive laws and regulations |
