“应税所得”的法律建构与所得税法现代化

Legal Construction of ‘Taxable Income’ and the Modernization of Income Tax Law

"应税所得"是对所得税的征税对象的理论提炼和专门概念,包括积极层面的"毛所得"和消极层面的"扣除"两个核心要素,具有综合所得、已实现所得、净所得、法定所得等特征,反映了所得税的征税范围和税基确定,对所得税法的制度建构和功能作用产生基础性影响,是所得税法的基石概念和核心理论。应当重视将应税所得分为劳动所得、资本所得、经营所得的类型划分,并考虑对资本利得等实行差异化税收待遇,更好地发挥税收激励创新发展、调节收入分配的关键作用;应当借鉴国际立法例,充分吸收增值说理论、可税性理论、生存权保障理论、扩大再生产理论中的合理成份,在个人所得税法和企业所得税法上科学、准确和统一界定"应税所得""毛所得"和"应税所得额"等概念,为我国所得税制度现代化奠定坚实基础。

‘Taxable income’ is a theoretical refinement and specific concept of the subject of income tax, including the two core elements of ‘gross income’ at the positive level and ‘deduction’ at the negative level. It has the nature of comprehensive income, realized income, net income, and statutory income, and reflects the scope of income tax and the determination of the tax base. It has a fundamental impact on the system construction and function of the income tax law. Therefore, it is the cornerstone concept and core theory of the income tax law. Attention should be paid to dividing taxable income into labor income, capital income, and business income. Differentiated tax treatment should be considered for capital gains, so as to better play the key role of taxation in stimulating innovation and regulating income distribution. We should learn from international legislation, fully absorb the reasonable components of value-added theory, tax-ability theory, survival right protection theory, expanded reproduction theory, and scientifically, accurately and uniformly define ‘taxable income’, ‘gross income’ in the individual income tax law and corporate income tax law, so as to lay a solid foundation for the modernization of China’s income tax system.