论对非法所得课税的法律规制

On illegal income tax's legal regulation

能否对非法收入征税是一个在世界范围内都颇受关注的问题。目前,除英国等少数国家外,美国、德国等大多数国家都认为应当对非法收入征税。我国对此问题仍然没有形成统一的看法,但目前多数学者都认为应当对非法收入征税,笔者对此也持肯定态度。因此,该论文对非法所得课税问题进行了理论上的分析,并在借鉴国外经验的基础上提出了对我国非法所得课税的立法建议。

Whether illegal income is taxable is regarded as important all over the world.At present,most countries,such as America,Germany,levy a tax on illegal income.However,there are still some countries such as England excluding illegal income from taxable gains.In our country,the theory field still has not reached a common recognition .But most scholars agree that illegal income should be taxed,I also take a positive attitude.This paper analyzes that Whether illegal income is taxable and brings forward some legislative suggestions based on foreign experience.