关于所得课税的几个理论问题刘心一一、“所得”是现代税收的重要税源在现代市场经济国家中，税源大都来自所得，只是在极有限的范围之内才将财产作为税源。实质上，财产亦是“过去的所得”，一种所得存量。本文所称之“税源”乃指支付税收的“财源”，而不是税收的课税对... Several Theoretical Issues on Income Taxation LIU Xin-Yi, “Income” is an Important Tax Source for Modern Taxes In modern market-oriented economies, most tax sources are derived from income, and property is used as a tax source only to a very limited extent. In essence, property is also “past income”, a stock of income. This article refers to the “tax source” refers to the “financial resources” to pay taxes, rather than the tax revenue tax on ...