关联交易的法理分析

近年来,企业集团成员企业之间的关联交易愈演愈烈,已经对我国的税收法律制度带来了挑战,危及市场的稳定。以税法为视角,从经济学、组织行为学及法社会学的角度分析关联交易产生的法理基础,我们可以看出,关联交易的产生有其客观性和必然性。

Legal Theory Analysis of Connected Transaction

Recently,connected transaction between the members of enterprise groups is more and more drastic; it brings challenge of revenue legal institutions in our country and endangers the stabilization of the market. From the visual angle of taxation law,the thesis analyzes the legal theory foundation of connected transaction from the standpoint of economics,the subject of organization behavior and sociology of law. Our conclusion is that connected transaction is objective and inevitable;