目次一、税法上的“违法所得”(一)“违法”的含义(二)“违法所得”与“非法所得”(三)“违法所得”与“应税所得”二、违法所得可税的法理根据(一)可税性理论与违法所得的可税性(二)税收公平原则与违法所得的可税性(三)实质课税原则与违法所得的可税性三、违法所得可税的现实意义(一)便于税务机关在实践中的操作(二)便于发挥所得税对收入的调节作用(三)便于实现社会公平和正义四、“违法所得可税论”与“应税所得合法论”(一)我国传统的“应税所得合法”理论(二)征税不等于征税对象合法五、立法比较与建议(一)外国的立法和实践(二)对我国立法和实践的建议六、结语违法所得的可税性在各国的税务实践中早已有之,但在我国却长期未被重视,直到实践中两类事件的增多,才引起理论界的进一步研究:一是前几年南京、沈阳、广州等地税务机关先后对娱乐场所的服务人员(包括“三陪服务人员”)征收个人所得税;二是大量违法经营的企业被查处,对其被查处以前缴纳的税款如何处理引 The first one, the tax law on the “illegal income” (a) the meaning of “illegal” (b) “illegal income” and “illegal income” (c) “illegal income ” and Taxable income “two, legal basis for taxable profits (a) taxable theory and the taxable income (b) tax fairness principle and the taxable income of taxable (c) the principle of substantive taxation and illegal Taxable income Third, the taxable real meaning of illegal income (a) to facilitate the operation of the tax authorities in practice (b) to facilitate the regulation of income tax on income Third, to facilitate the realization of social fairness and justice Fourth, ”illegal (1) China’s traditional “taxable income legal ” theory (2) the tax is not equal to the legitimate tax object 5, legislative comparison and recommendations (a ) Foreign Legislation and Practice (II) Proposals for the Legislation and Practice of Our Country VI. Conclusions The taxability of illicit income has existed for many years in the tax practice of various countries, but has not been taken seriously for a long time in our country until two types of events in practice The increase only aroused further theoretical research: First, a few years ago, Nanjing, Shenyang, Guangzhou and other tax authorities have casinos Service personnel (including “escort service personnel ”) personal income tax; the second is a large number of enterprises have been punished for illegal business, how it is being investigated previously paid tax treatment lead