术语“不正当收入”的详细信息

英译术语:

unlawful income

汉语语境:

我国理论界就“灰色收入”征税问题展开了激烈的讨论，最终形成针锋相对的两派观点。一派坚持认为税法只能对合法所得课税，不正当收入应当被罚没，而不是以国家的名义对其征税；另一派则认为对不正当收入也应征税。

英语语境:

China's theorists has hotly debated on the "gray income" taxation and ultimately they come into two wholly opposite parties.One party holds that tax authority should only levy tax on lawful income and that unlawful income should be fined and confiscated rather than levied on in the name of the state.The other party thinks that unlawful income should also be levied on.

英译术语:

ill-gotten gains

汉语语境:

不法原因给付是大陆法系债法的一个重要法律制度。在大陆法系各国立法中，不法原因给付一般被视为不正当收入的一种。然而，与普通不正当收入不同的是，为消极地制裁不法原因给付，不法原因给付一般不得要求返还。因此，不法原因给付又被称为不正当收入的例外。

英语语境:

As an important legal system of obligation law in continental law system, payment for illegal reason is normally regarded as one kind of ill-gotten gains in system of civil law. However, different from normal ill-gotten gains, payment for illegal reason should not be required to return in order to negatively punish the act so it is often called as the exception for ill-gotten gains.