摘要
法学界一般是从国别或地域的角度来研究内外两个市场 ;而对于经济意义上的内部市场应如何规制 ,法学界尚缺少深入的研究。本文提出了值得重视的内部市场问题 ,分析了内部市场的成因 ,并从税法的角度 ,探讨了对企业内部市场和非企业内部市场的规制问题 ,强调要使内部市场逐渐“外部化” ,建立统一的市场 ,实行统一的法制。
The article puts forth the rarely tackled problem of the internal market, which is worth being paid attention to. In addition, the author analyzes the cause of formation of the internal market and discusses about the problem of how to rule and regulate the internal market of enterprises and non-enterprises, and emphasizes on making the internal market externalization gradually so as to establish the uniform market and execute the unified legal system.
出处
《现代法学》
CSSCI
北大核心
2001年第1期106-110,共5页
Modern Law Science
