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《反垄断法》作为规范市场经济运行的重要法律制度,素有“经济宪法”之称。《反垄断法》禁止多种垄断行为,包括经营者达成垄断协议,滥用市场支配地位,具有或者可能具有排除、限制竞争效果的经营者集中等,其中有条款明确禁止行业协会组织本行业的经营者从事垄断行为。笔者结合当前注税行业的发展,探讨《反垄断法》给注税行业带来的警示作用。一、警示联合限制行为如果税务师事务所之间凭借协会的组织和联络,联合决定服务价格,签订垄断协议,限制市场竞争,谋取最大利润,此种行为就成了一
As an important legal system regulating the operation of market economy, the Anti-Monopoly Law is known as the “Constitution of the Economy”. The AML prohibits a variety of monopolistic practices, including the monopoly agreements reached by operators, the abuse of market dominance, the concentration or concentration of operators that have or may have the effect of excluding and restricting competition, and there are provisions explicitly prohibiting trade associations from organizing the operation of the industry Engaged in monopolistic behavior. The author combines the current tax industry development, to explore the “anti-monopoly law” to tax the tax industry to bring the warning. First, the warning joint restrictions If the tax offices by virtue of associations and associations to determine the joint service price, sign a monopoly agreement to limit market competition and maximize profits, this behavior has become a