【民法典宣传月】民法典“税税”念：《民法典》中的2个涉税要点，务必知晓！

Core Viewpoint - The article emphasizes the importance of understanding the relationship between the Civil Code and tax responsibilities, highlighting key provisions that affect tax obligations in daily life [3]. Group 1: Civil Code Provisions Related to Tax - Article 43 of the Civil Code states that property custodians must manage the property of missing persons properly, including paying any taxes or debts from the missing person's assets [5]. - Article 323 grants usufructuaries rights to possess, use, and benefit from another's property, which may have tax implications [5]. - Article 458 outlines that rights and responsibilities related to property usage and income are governed by contract terms, which can influence tax liabilities [5]. Group 2: Tax Law Overview - The Interim Regulations on Property Tax specify that property tax is to be paid by the property owner, and if the owner is not present, the property custodian or user is responsible for payment [6]. - The explanation of specific issues regarding land use tax indicates that the tax is to be paid by the holder of land use rights, with similar provisions for custodians or actual users if the rights holder is absent [6]. - Article 50 of the Tax Collection and Administration Law allows tax authorities to exercise rights to recover unpaid taxes if the taxpayer neglects their rights or transfers property without compensation, impacting tax collection efforts [8].