关联企业劳务转让:从劳动法到税法  

Services Transfer between the Associated Enterprises:from Labor Law to Tax Law

作　　者：杨复卫[1] 叶金育 

机构地区：[1]武汉大学法学院,湖北武汉430072

出　　处：《税务与经济》2014年第4期61-68,共8页Taxation and Economy

基　　金：中央高校基本科研业务费专项资金资助项目"税法与私法‘接轨’的规范配置研究--以税法的转介条款为中心"(项目编号:2013106010203)

摘　　要：关联企业劳务转让横跨合同法、劳动法与税法。合同法与劳动法首先对劳务转让行为进行评判,而这直接影响税法的评价。劳动者和企业如何知晓税法的态度,税法如何洞穿纳税人的真实动机,折射着纳税人契约自由权与国家课税权的处置。正常交易以其公正和精确的特质担当着合同法、劳动法与税法定分的重任,为劳务转让确立了一个贯通合同法、劳动法与税法的特殊标准。劳务转让场合下,企业和劳动者、企业和企业、纳税人和国家之间的利益平衡亟需引入法际整合的全新理念,以其统领合同法、劳动法与税法,使其在宪法价值的指引下,实现法域之间的通力合作,为关联企业间的劳务转让寻求最合适的指引规则。The services transfer of associated enterprises across contract law, labor law and tax law. Contract law and labor law to judge the acts of services transfer, which directly affect the tax assessment. How to know the attitude of tax law for workers and companies, and how to penetrate the truly motives of taxpayers from tax law, which is reflected the taxpayer the right to freedom of contract and dispose of state taxation. The normal trading play contract law, labor law and tax law set points role from fair and accurate characteristics, and build a specific standards through contract law, labor law and tax law for services transfer. In the case of services transfer, the interests balance of enterprises and workers, enterprises and enterprises, taxpayers and the country needs to introduce a new concept of integrating international law. And the new concept commands contract law, labor law and tax law, in the value of the Constitution guidelines, to achieve the cooperation between jurisdictions for affiliated enterprise services transfer to seek the most appropriate guideline rules.

关 键 词：关联企业 劳务转让 劳动法 税法 

分 类 号：F810.42[经济管理—财政学]