对权力所得课征个人所得税不仅不存在法理和行政上的障碍，而且有利于个人所得税制的完善。对权力所得课税，从完善税例和反腐防腐的角度出发，就是要将个人所得界定为“一切来源所得”；实行综合所得税制；建立“公款消费所得税”；推行纳税人编码制度、源泉扣缴制度、双向申报制度、金融实名制度、非现金结算制度、个人收入和财产申报登记制度、信息网络处理制度、部门协作护税制度、权力收入被查处税款不予抵扣退还制度。 Imposing individual income tax on the power of income not only does not exist legal and administrative obstacles, but also conducive to the improvement of personal income tax system. Taxation of power income, from the perspective of perfecting the tax laws and preventing corruption, is to define the individual income as “all sources of income”; the implementation of a comprehensive income tax system; the establishment of “public consumption tax”; the implementation of the taxpayer coding system, the source of deduction The two-way reporting system, the financial real-name system, the non-cash settlement system, the personal income and property registration system, the information network system, departmental cooperation and tax protection system, the power income is not tax deductible refund system.