Abstract: In order to realize the general levy on income, the financial department of the State Council has filled the legal loopholes in the identification of income of the Individual Income Tax Law through the application of the save clause of “the other incomes determined by the financial department of the State Council”, so as to form a loophole filling model of “the financial departments + the save clause”. After the deletion of the above-mentioned provisions through legislation, although the financial departments can continue the aforementioned model by expanding the application of the “accidental income”clause, they should resort to the new model, because the application effect of the old is contrary to the concept of the tax reform. The new model should be based on the different characteristics of the two loopholes and the legitimacy of the filling subject, so as to construct different paths that can simultaneously implement the principles of tax statutory and fairness. Specifically, the tax-deficient loophole should only be filled by the legislators in the way of revision, while the limited loophole of concept definition should be filled with the “financial department + tax item clause” model, and supervision mechanism should be perfected from the three aspects of benchmark control, program control and legislative control.

Key words: personal income tax law; legislative amendments; loophole filling; income recognition; taxation statutory principle