非法所得可税性问题研究

Research about the Imposition of Illicit Income

对非法所得进行课税,是近年来各地税收政策的基本趋势,但是反对声也不绝于耳。对非法所得的课税是否合理,以及课税后是否承认了这些收入的合法性的争论激烈。论述了对非法所得征税的理论基础,结合国外对非法所得的税收立法规定与实践,支持对非法所得进行课税,并对非法所得征税将面临的问题提出一些切实可行的建议。

It becomes the trend of tax policy to levy a tax on illicit income in all parts of our country in recent years, but the opposing voice can be heard everywhere. The focus of debating is whether it is reasonable to levy a tax on illicit income and whether it is lawful after being levied. This paper discusses the theoretical basis of the imposition of il- licit income in reference to the tax regulation of illicit income and its practice in foreign countries, supports to levy taxes on illicit income and gives some feasible advice on solving problem caused by the imposition of illicit income.