目次一、非法所得课税问题的提出二、非法所得课税的法理衡量三、非法所得课税的实效分析四、非法所得课税的规则补充一、非法所得课税问题的提出非法所得课税本来是一个平常的话题。在美国、日本、德国,非法所得早就被纳入课税范围,承受与合法所得同样的税收负担。例如,《德国租税通则》第40条规定:“实现税法构成要件之全部或一部的行为,不因其违反法律之命令或禁止,或违反善良风俗,而影响其租税之课征。”不过,我国税收理论长期坚持应税所得的合法性,并在社会上形成了较稳固的宣传效果。因此,在许多人看来,“税收 Table of Contents I. Illegal income taxation II. Illegal income tax levied by the legal measure III. Illegal income tax analysis IV. Illegal income taxation rules I. Illegal income taxation issues Illegal income taxation It was a normal topic. In the United States, Japan and Germany, illicit income has long been included in the scope of taxation, with the same tax burden as legitimate income. For example, Article 40 of the General Rules on Rent in Germany stipulates that: ”The act of realizing all or a part of the constitutional elements of a tax law does not affect the tax levying on the basis of any order or prohibition of violation of laws or violation of good customs.“ However, China’s taxation theory has long insisted on the legitimacy of taxable income and has formed a relatively solid publicity effect in the society. So, in many people’s opinion, ”taxes