Case Analysis Of Taxability Of Illegal Income

Whether illegal income is taxable is attracting extensive attention in tax law field. At present, most countries agree that illegal income is taxable. Professor Zhang Shouwen puts forward taxability theory for the first time at home, and holds that illegal income can also be taxable when according with the standard of taxability.At present, scholars’ research on the problem whether illegal income is taxable mainly focused on the theoretical aspects rather than the practical aspects. The thesis is writing based on the following framework: besides the introduction and conclusion, the thesis will be divided into three chapters. The first and second chapter analyzes two typical cases about levy tax on illegal income, and analyzes the individual problem of each case; the third chapter mines the common problem these two cases may have, and combining with foreign related cases and law to put forward feasible and practical suggestions.The first chapter takes "Shen scam tea case" as clues. First of all, makes a brief introduction of the case; Secondly, defines the concept of the illegal income, and clears the scope of illegal income in the thesis; Thirdly, clears the concept of taxability and its measuring standard, and analyzes illegal income is taxable from the perspective of taxability measuring standard, fairness principle, efficiency principle; Finally, makes a brief induction of this case.The second chapter takes “Certain school sued tax bureau" as clues. First of all, makes a brief introduction of the case; Secondly, analyzes the focus issue of this case, including whether obtaining the civil qualification is the premise to obtain tax qualifications? Whether tax registration is the premise of establishing tax obligations? Whether Gray income can enjoy tax incentives?The third chapter takes the above case’ common problem as clues. First of all, Summarizes the common problems the two case exists, including conflicts between levy tax on illegal income and traditional tax concept, lacking clear stipulation on levy tax on illegal income, and conflicts between levy tax on illegal income and its expropriation and penalty; Secondly, the thesis introduces the abroad, especially the U.S. cases and regulations to levy tax on illegal income; Thirdly, the thesis analyzes foreign experience’ significance to our country; Finally, the thesis puts forward other suggestions to perfect our country’ tax collection systems on illegal income, including establishing specialized tax court.The thesis uses empirical analysis method and comparative analysis methods to analyses the taxability of illegal income, and compares the commonness and individuality of the two typical cases to draw on experience from foreign experience.