Legal Analysis Of Levying Taxes On Illegal Income

In the long time, whether illegal income should be levied taxes has beena controversial issue. At present, most countries like the USA,Germany,Canada,Italy hold that illegal income should be levied taxes .However the United Kingdomis a exception. Recently , China has began to levy taxes on prostitute in someplace such as Changsha,Guangzhou,Nanjing and Shenyang , which draw the attentionof people of all walks, but there has not been consistent point in this issue.Our legal research circle is in badly need of researches on analysis of levytaxes on illegal income and complete research system has not been formed in china.dissertation written by Chen Weikang of Jilin University in 2005 discussed therationality of imposing taxes on illegal income from the view of basic principleof tax law, however the author think it still has large space of improvement.Given the special situation of our country, it's not easy to use foreigncountry's practice for reference in this regard. Therefore, the author intendto analyze the rationality of imposition on illegal income ,and to draw theconclusion that illegal income should be levied tax, and put forward some adviceon how to construct and improve the imposition system . On structure level, this dissertation consists of six parts includingintroduction and text. Part 1 focuses on bringing forward the issue, giving thedefinition of category and concept of illegal income and put forward the standardof imposition. Part 2 analyses the justness of imposition on illegal income inpoint of economics,ethnics and law. Part 4 discusses the construction of levysystem by referring foreign country's regulation and repudiation. Part 5firstly analyses the humanity spirit of our traditional tax law and based onwhich the author discussed the existing imposition system of our country, andfinally the author put forward his advice on how to reconstruct and improve theimposition system. Rest of dissertation sums up the issue and discusses thelikely problem rising in theory research and legal practice.On content level, the fifth part of this dissertation is regarded as theemphasis of this dissertation, which reflects and reconstructs china'simposition system on illegal income based on analysis of humanity spiritcondition of our traditional tax as well as basic principle of tax law ,andanalyses the justness of imposition on illegal income in point of economics,ethnics and law.This dissertation is aim to give thoroughly analysis to the issue ofimposition of illegal income which has not reach accordant opinion and throughthis dissertaion the author drew the conclusion that illegal income was supposedto levy tax. The author hope this dissertation can make up the vacancy of china'stheory circle, provide frame of reference for promulgation of general rule oftax law and provide theoretic support for tax department in the process ofexecuting law.