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市场价格基准是判定政府购销行为是否存在补贴利益的标准,从怎样的市场中、选择谁的价格,是其中的关键问题。从微观层面而言,基准价格的定价主体,必须以追求经济利益最大化为其行为目的,基准价格不应存在任何有悖于“经济人假设”的事实。政府价格与关联交易中的私人价格都不宜作为基准价格,但国有企业价格原则上应纳入基准价格的备选范围。从宏观角度来看,基准市场的竞争秩序,既不能被政府干预所扭曲,也不能受私人垄断或私人限制竞争行为的抑制。若个案中不能找到符合上述两方面标准的市场价格基准,调查机关可以通过分析政府购销定价的商业合理性,来判定其行为是否存在补贴利益。
Market price benchmark is to determine whether there is a government subsidy purchase and sale of the interests of the standard, from what kind of market, who choose the price, is one of the key issues. At the micro level, the pricing subject of the benchmark price must be maximized for the purpose of pursuing economic benefits. There should not be any fact that the benchmark price should be contrary to the hypothesis of “economic man”. Both the government price and the private price in the connected transaction should not be used as the benchmark price, but the price of state-owned enterprises should, in principle, be included in the alternative range of the benchmark price. From a macro perspective, the competition order in the benchmark market can neither be distorted by government intervention nor can it be inhibited by private monopoly or private competition. If the case can not find a market price that meets the above two criteria, the investigating authority can determine whether there is any subsidized interest in the act by analyzing the commercial rationality of the government purchase and sale pricing.