一、集团内关联方招聘是否属于《规定》的规制范围？

（一）集团内关联方招聘模式

（二）集团内关联方招聘应属于《规定》的规制范围

（三）从运营资质和税法要求来看，集团内关联方招聘也应当属于《规定》的适用范围

1. 资质要求。如(ru)(ru)上文(wen)所(suo)(suo)述(shu)，根据《规(gui)(gui)定(ding)》，经(jing)(jing)营(ying)(ying)性人(ren)力资(zi)源服(fu)务(wu)机构(gou)从事网(wang)络招(zhao)(zhao)聘，需要获得(de)(de)(de)(de)《人(ren)力资(zi)源服(fu)务(wu)许(xu)可证(zheng)》《电(dian)信业务(wu)经(jing)(jing)营(ying)(ying)许(xu)可证(zheng)》等(deng)资(zi)质，而这(zhei)些资(zi)质并不允(yun)许(xu)擅自(zi)出借或挂靠。如(ru)(ru)《电(dian)信条例》规(gui)(gui)定(ding)，伪造(zao)、冒用、转(zhuan)让(rang)电(dian)信业务(wu)经(jing)(jing)营(ying)(ying)许(xu)可证(zheng)、电(dian)信设备进(jin)网(wang)许(xu)可证(zheng)或者编(bian)造(zao)在电(dian)信设备上标注的(de)进(jin)网(wang)许(xu)可证(zheng)编(bian)号的(de)，由国(guo)务(wu)院信息产业主(zhu)管部(bu)门或者省、自(zi)治(zhi)区、直(zhi)辖市电(dian)信管理机构(gou)依据职权没收违(wei)法(fa)所(suo)(suo)得(de)(de)(de)(de)，处(chu)违(wei)法(fa)所(suo)(suo)得(de)(de)(de)(de)3倍以上5倍以下罚(fa)款；没有违(wei)法(fa)所(suo)(suo)得(de)(de)(de)(de)或者违(wei)法(fa)所(suo)(suo)得(de)(de)(de)(de)不足1万(wan)元(yuan)的(de)，处(chu)1万(wan)元(yuan)以上10万(wan)元(yuan)以下罚(fa)款。显(xian)然，《规(gui)(gui)定(ding)》以专章(zhang)列示网(wang)络招(zhao)(zhao)聘平台的(de)准入(ru)资(zi)质，意在打击无(wu)证(zheng)从事网(wang)络招(zhao)(zhao)聘服(fu)务(wu)的(de)“♛三无(wu)”平台，而如(ru)(ru)果将自(zi)营(ying)(ying)招(zhao)(zhao)聘平台运营(ying)(ying)主(zhu)体与(yu)实际招(zhao)(zhao)聘主(zhu)体视为同一主(zhu)体，则涉嫌资(zi)质挂靠，这(zhei)显(xian)然与(yu)《规(gui)(gui)定(ding)》的(de)制(zhi)定(ding)初衷不符。

2. 税法要求。如认(ren)定(ding)(ding)(ding)(ding)(ding)集团内关(guan)(guan)联(lian)(lian)方(fang)招(zhao)聘(pin)不(bu)属(shu)于(yu)《规(gui)(gui)定(dꦕing)(ding)(ding)(ding)(ding)》的(de)适用(yong)范围，对关(guan)(guan)联(lian)(lian)关(guan)(guan)系及(ji)关(guan)(guan)联(lian)(lian)交易(yi)(yi)的(de)认(ren)定(ding)(ding)(ding)(ding)(ding)也(ye)将(jiang)(jiang)构(gou)成挑战(zhan)。若(ruo)此，集团内各主(zhu)(zhu)(zhu)体(ti)之(zhi)间(jian)(jian)的(de)关(guan)(guan)联(lian)(lian)关(guan)(guan)系的(de)界定(ding)(ding)(ding)(ding)(ding)将(jiang)(jiang)变得(de)模糊，且极(ji)易(yi)(yi)发生(sheng)扩大化解释；而关(guan)(guan)联(lian)(lian)关(guan)(guan)系的(de)认(ren)定(ding)(ding)(ding)(ding)(ding)又关(guan)(guan)系到(dao)关(guan)(guan)联(lian)(lian)交易(yi)(yi)及(ji)合(he)(he)理(li)定(ding)(ding)(ding)(ding)(ding)价(jia)的(de)问(wen)题。根据(ju)《企(qi)业(ye)(ye)所得(de)税(shui)(shui)法》的(de)规(gui)(gui)定(ding)(ding)(ding)(ding)(ding)，企(qi)业(ye)(ye)与其关(guan)(guan)联(lian)(lian)方(fang)之(zhi)间(jian)(jian)的(de)业(ye)(ye)务(wu)(wu)往来，不(bu)符合(he)(he)独立交易(yi)(yi)原则而减少企(qi)业(ye)(ye)或者其关(guan)(guan)联(lian)(lian)方(fang)应纳税(shui)(shui)所得(de)额的(de)，税(shui)(shui)务(wu)(wu)机(ji)关(guan)(guan)有权按照合(he)(he)理(li)方(fang)法调整(zheng)。如果将(jiang)(jiang)自营(ying)招(zhao)聘(pin)平台(tai)主(zhu)(zhu)(zhu)体(ti)与实际招(zhao)聘(pin)主(zhu)(zhu)(zhu)体(ti)均视为同一主(zhu)(zhu)(zhu)体(ti)，则不(bu)利(li)于(yu)主(zhu)(zhu)(zhu)管(guan)税(shui)(shui)务(wu)(wu)部(bu)门认(ren)定(ding)(ding)(ding)(ding)(ding)为关(guan)(guan)联(lian)(lian)交易(yi)(yi)，关(guan)(guan)联(lian)(lian)公司之(zhi)间(jian)(jian)自然(ran)也(ye)无(wu)需就关(guan)(guan)联(lian)(lian)交易(yi)(yi)作出合(he)(he)理(li)定(ding)(ding)(ding)(ding)(ding)价(jia)，则最终可能带(dai)来税(shui)(shui)收(shou)流(liu)失，对于(yu)主(zhu)(zhu)(zhu)管(guan)税(shui)(shui)务(wu)(wu)部(bu)门的(de)税(shui)(shui)务(wu)(wu)合(he)(he)规(gui)(gui)监管(guan)也(ye)将(jiang)(jiang)会(hui)产生(sheng)不(bu)利(li)影响。因此，将(jiang)(jiang)集团内关(guan)(guan)联(lian)(lian)方(fang)招(zhao)聘(pin)排(pai)除在《规(gui)(gui)定(ding)(ding)(ding)(ding)(ding)》的(de)适用(yong)范围之(zhi)外，亦会(hui)给自营(ying)招(zhao)聘(pin)平台(tai)带(dai)来税(shui)(shui)务(wu)(wu)合(he)(he)规(gui)(gui)风险。

二、结语