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。如上文所(suo)(suo)述，根据《规(gui)(gui)定》，经营性(xing)人(ren)力资(zi)源服务(wu)(wu)机构从(cong)事(shi)网(wang)络(luo)招(zhao)(zhao)聘(pin)(pin)，需要获得(de)(de)《人(ren)力资(zi)源服务(wu)(wu)许(xu)可证(zheng)》《电(dian)(dian)信(xin)业务(wu)(wu)经营许(xu)可证(zheng)》等(deng)资(zi)质，而(er)这(zhei)些资(zi)质并不(bu)允(yun)许(xu)擅(shan)自出借(jie)或挂(gua)靠。如《电(dian)(dian)信(xin)条例》规(gui)(gui)定，伪造(zao)、冒用、转让电(dian)(dian)信(xin)业务(wu)(wu)经营许(xu)可证(z💃heng)、电(dian)(dian)信(xin)设(she)备进网(wang)许(xu)可证(zheng)或者(zhe)编造(zao)在电(dian)(dian)信(xin)设(she)备上标注的进网(wang)许(xu)可证(zheng)编号(hao)的，由国务(wu)(wu)院信(xin)息产业主(zhu)管(guan)部(bu)门或者(zhe)省、自治区、直辖市(shi)电(dian)(dian)信(xin)管(guan)理(li)机构依(yi)据职权没收违法(fa)所(suo)(suo)得(de)(de)，处(chu)违法(fa)所(suo)(suo)得(de)(de)3倍以(yi)(yi)(yi)上5倍以(yi)(yi)(yi)下罚款；没有(you)违法(fa)所(suo)(suo)得(de)(de)或者(zhe)违法(fa)所(suo)(suo)得(de)(de)不(bu)足1万(wan)(wan)元(yuan)(yuan)的，处(chu)1万(wan)(wan)元(yuan)(yuan)以(yi)(yi)(yi)上10万(wan)(wan)元(yuan)(yuan)以(yi)(yi)(yi)下罚款。显然(ran)，《规(gui)(gui)定》以(yi)(yi)(yi)专章(zhang)列示网(wang)络(luo)招(zhao)(zhao)聘(pin)(pin)平(ping)台(tai)的准入(ru)资(zi)质，意在打击无(wu)证(zheng)从(cong)事(shi)网(wang)络(luo)招(zhao)(zhao)聘(pin)(pin)服务(wu)(wu)的“三无(wu)”平(ping)台(tai)，而(er)如果将自营招(zhao)(zhao)聘(pin)(pin)平(ping)台(tai)运营主(zhu)体(ti)与实际(ji)招(zhao)(zhao)聘(pin)(pin)主(zhu)体(ti)视为(wei)同一主(zhu)体(ti)，则涉(she)嫌资(zi)质挂(gua)靠，这(zhei)显然(ran)与《规(gui)(gui)定》的制定初衷(zhong)不(bu)符。

2. 税法要求。如认定(ding)(ding)(ding)集团内(nei)(nei)关(guan)(guan)(guan)联(lian)(lian)(lian)方招聘(pin)(pin)不属于(yu)《规定(ding)(ding)(ding)》的(de)(de)适用范(fan)(fan)围(wei)，对关(guan)(guan)(guan)联(lian)(lian)(lian)关(guan)(guan)(guan)系及(ji)关(guan)(guan)(guan)联(lian)(lian)(lian)交易(yi)(yi)的(de)(de)认定(ding)(ding)(ding)也将(jiang)构成挑战。若此，集团内(nei)(nei)各主(zhu)体之(zhi)(zhi)间(jian)的(de)(de)关(guan)(guan)(guan)联(lian)(lian)(lian)关(guan)(guan)(guan)系的(de)(de)界(jie)定(ding)(ding)(ding)将(jiang)变得模糊，且(qie)极(ji)易(yi)(yi)发生(sheng)扩大化解释；而关(guan)(guan)(guan)联(lian)(lian)(lian)关(guan)(guan)(guan)系的(de)(de)认定(ding)(ding)(ding)又关(guan)(guan)(guan)系到关(guan)(guan)(guan)联(lian)(lian)(lian)交易(yi)(yi)及(ji)合理定(ding)(ding)(ding)价的(de)(de)问题(ti)。根据(ju)《企(qi)业所得税(shui)(shui)(shui)法》的(de)(de)规定(ding)(ding)(ding)，企(qi)业与其关(guan)(guan)(guan)联(lian)(lian)(lian)方之(zhi)(zhi)间(jian)的(de)(de)业务(wu)(wu)往来(lai)，不符合独立交易(yi)(yi)原则而减(jian)少企(qi)业或者其关(guan)(guan)(guan)联(lian)(lian)(lian)方应(ying)纳税(shui)(shui)(shui)所得额的(de)(de)，税(shui)(shui)(shui)务(wu)(wu)机关(guan)(guan)(guan)有(you)权(quan)按照(zhao)合理方法调(diao)整。如果将(jiang)自(zi)营招聘(pin)(pin)平台主(zhu)体与实际(ji)招聘(p✃in)(pin)主(zhu)体均视为同一主(zhu)体，则不利于(yu)主(zhu)管税(shui)(shui)(shui)务(wu)(wu)部(bu)(bu)门(men)认定(ding)(ding)(ding)为关(guan)(guan)(guan)联(lian)(lian)(lian)交易(yi)(yi)，关(guan)(guan)(guan)联(lian)(lian)(lian)公司之(zhi)(zhi)间(jian)自(zi)然也无(wu)需就关(guan)(guan)(guan)联(lian)(lian)(lian)交易(yi)(yi)作出合理定(ding)(ding)(ding)价，则最(zui)终可能带来(lai)税(shui)(shui)(shui)收(shou)流失，对于(yu)主(zhu)管税(shui)(shui)(shui)务(wu)(wu)部(bu)(bu)门(men)的(de)(deไ)税(shui)(shui)(shui)务(wu)(wu)合规监管也将(jiang)会产(chan)生(sheng)不利影响。因此，将(jiang)集团内(nei)(nei)关(guan)(guan)(guan)联(lian)(lian)(lian)方招聘(pin)(pin)排除在《规定(ding)(ding)(ding)》的(de)(de)适用范(fan)(fan)围(wei)之(zhi)(zhi)外，亦会给(ji)自(zi)营招聘(pin)(pin)平台带来(lai)税(shui)(shui)(shui)务(wu)(wu)合规风险。

二、结语