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目次一、房产税改革与纳税人权利保护二、房产税改革与税法基本原则三、房产税改革的定位四、北京市房产税试点及其法治化一、房产税改革与纳税人权利保护(一)房产税与财产权保护1.财产权及其保护的重要意义财产权,一般是指以财产利益为内容,直接体现财产利益的民事权利。~①虽然我们一般在民法的意义上来界定财产权,但财产权本身并不
Table of Contents 1. Property Tax Reform and Taxpayers ’Rights Protection 2. Property Tax Reform and Basic Laws of Tax Laws 3. Orientation of Property Tax Reform 4. Beijing Property Tax Pilot Project and Its Legalization I. Property Tax Reform and Taxpayers’ Rights Protection Property Tax and Protection of Property 1. The Significance of Property Rights and Their Protection Property rights generally refer to the civil rights that directly reflect the interests of property with the benefit of property. Although we generally define the property rights in the sense of civil law, the property rights themselves are not