对非法所得征税不仅有利于保证国家税源,也有利于维护社会正义,实现社会公平。本文主要以税收的基本原则为切入点,通过非法所得与应税所得概念的比较,以及非法所得可税性分析方面,论述对非法所得课税的合理性。 The taxation of illegal income is not only conducive to ensuring the national tax sources, but also conducive to safeguarding social justice and social fairness. In this paper, the basic principle of taxation is taken as a starting point. The reasonable taxation of illegal income is discussed through the comparison between the concept of illegal income and taxable income and the taxability analysis of illegal income.