一、收益的可税性所谓可税性,是指什么类型的行为和事实可以征税。可税性理论是税法研究的重要组成部分,主要研究如何在立法上有效界定征税范围,以确保国家征税具有可行性和合法性。核心是对各类收益可否征税作出取舍。收益性是确定征税范围的基础性要素。国家在确定征税范围时 First, the taxable income The so-called taxable, refers to what type of behavior and facts can be taxed. Taxability theory is an important part of the tax law research, the main study of how to effectively define the scope of tax legislation to ensure that the national tax is feasible and legal. The core is to choose whether to tax all kinds of income. Profitability is the basic element in determining the scope of taxation. When determining the scope of taxation