非法所得课税不仅关系到如何征税的问题,也关系到社会的公平分配问题,甚至还关系到对税法基本理论的构建。从国内新近发表的文章看,主张向非法所得课税者占压倒性多数。非法所得课税这一观念要被最终接受,需要广大民众首先走出长期以来形成的对非法所得课税的误区。 The taxation of illegal income not only concerns the question of how to tax but also affects the fair distribution of society and even the construction of the basic theory of tax law. According to newly published articles in the country, the claim is that the taxpayers who make illegal gains account for the overwhelming majority. The concept of taxation of illegal gains is to be finally accepted and requires the general public to first step out of the misunderstanding of the taxation on illegal income that has long been formed.