也论非法所得的可税性——非法所得课税问题争论之误区

Study on the Taxablity of Unlawful Income——The Mistake of the Disputation of Taxablity of Unlawful Income

“应税所得应具备合法性”是我国税收学和税法学界比较传统的观点,但“非法所得应当课税”的观点在新一代学者中间获得了越来越多的支持。双方所争论的并非是实践中的问题,而是他们分别上升、抽象出的理论问题,而这种争论本身并不能解决实践中提出的问题,因此,这是一场脱离实践的抽象理论争论。之所以会出现上述脱离实践的抽象理论争论,根本原因在于对客观实践进行抽象时,遗漏了重要的、限制性条件。走出误区的根本途径是将特定的时间限定加入讨论的范围,在特定的时间限定下来讨论非法所得是否应当课税的问题。

The conventional viewpoint of the taxation scholars is that taxable income should be lawful. More and more youth scholars hold out that unlawful income should be taxable. The disputation of two parties is not a practical question but an abstract question. The disputation cannot answer the practical question. The reason is that they miss important and restrictive conditions in the abstracting of the practical question. In order to answer the practical question,we must add special time condition to the discussion and discuss the taxablity of unlawful income under given time restriction.