Real right includes real right and creditor's right. Property right is the right to directly control things, and things also include some rights. Including superficies and easements (there used to be permanent tenancy rights and pawning rights), all of which exist on land (real estate); The latter includes mortgage, pledge and lien, which exists in movable property, real estate and certain rights. In addition, there are mining rights and fishing rights.
Creditor's right is the right to ask others to get benefits in life because of certain behavior (action or omission); Creditor's rights have some subordinate rights. For example, the main content of the creditor's rights arising from the contract is the creditor's right to claim payment, but the creditor also enjoys some other rights, such as the right to terminate the contract, the right to cancel, the right to choose and so on. Some scholars call these sets of rights "the right to form property rights" as a kind of creditor's rights juxtaposed with property rights. However, these are not independent and should not be classified into another category. Creditor's rights can also include some rights formed by its transformation, such as the right to claim damages.
Second, what does personal property include?
According to the relevant provisions of China's Civil Code, private individuals enjoy ownership of their legitimate income, houses, daily necessities, production tools, raw materials and other real estate and movable property. Personal property mainly includes the following aspects:
1, legal income. Legitimate income refers to the income obtained by citizens through their own labor or other means within the scope permitted by law. Such as salary, bonus, manuscript fee, interest, share dividend, accepting gifts, etc.
2. the house. Mainly refers to the houses used by citizens for living and living.
3. storage. Savings refer to citizens' money in banks or credit cooperatives. Except for the needs of judicial organs in handling cases according to law, no unit or individual may inquire about citizens' savings. Banks and credit cooperatives have the obligation of confidentiality.
4. daily necessities. Such as clothes, food, tableware, transportation, etc.
5. Cultural relics. Such as calligraphy, painting, ceramics, ancient books and other valuable items.
6. Books and materials. Such as books, newspapers, charts, etc. The law allows citizens to own trees, livestock, means of production and other lawful property. Such as tractors and machine tools.
3. What is the tax liability of the property custodian?
Article 43 of the Civil Code: The property custodian shall properly manage the property of the missing person and safeguard his property rights and interests. Taxes, debts and other expenses payable by the missing person shall be paid by the property custodian from the missing person's property. If the property custodian intentionally or grossly neglects to cause property losses to the missing person, he shall be liable for compensation.
There are also corresponding provisions in the tax law. For example, Article 2 of the Provisional Regulations on Property Tax stipulates that the property tax shall be paid by the property owner. Property rights belong to the whole people, paid by the management unit. Property rights are paid by the mortgagee. If the owner or mortgagee of the property is not in the location of the property, or the property right is not determined and the rent dispute is not resolved, it shall be paid by the property custodian or user. The Civil Code stipulates the property custodian's liability for compensation under special circumstances in the general provisions, and the Provisional Regulations on Property Tax also has detailed provisions with similar spiritual essence, stipulating that the property custodian or user shall bear the tax liability under special circumstances. If the provisions of civil law provide basic norms for the confirmation of property rights between civil society and private individuals in daily life, then the provisions of tax law solve the problem of the ultimate ownership of property rights between the government and private individuals.
The above is the relevant legal content about property rights collected for you. Property rights mainly include property rights and bonds.