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”。
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.
出处
《重庆工商大学学报（社会科学版）》
2007年第2期24-29,共6页
Journal of Chongqing Technology and Business University：Social Science Edition
关键词
内部市场
税法效力减损
税法规制
有限性
综合规制
inner market
reduction of tax law effect
laws and regulation about tax
limitation
comprehensive laws and regulations
