是限于只对合法所得征税还是 把非法所得也纳人征税范围．各国的看法和做法都不尽相同。美、日、德等国并不以所得的法律性质来判断是否应将一项所得纳人征税范围，而我国税收理论一向认为应税所得应当具有合法性。近年来，我国部分学者大张旗鼓地提出要将“非法所得”也纳入征 It is limited to the taxation of legitimate income or the taxable income. All countries have different views and practices. The United States, Japan, Germany and other countries do not judge the legal nature of income tax should be included in the scope of a person, and tax theory has always been that taxable income should be legitimate. In recent years, some scholars in our country have proposed in a big way that “illegal gains” should also be included in the levy