【民法典宣传月】民法典与税务：守护美好生活

Core Viewpoint - The article emphasizes the importance of understanding the Civil Code and tax laws through practical cases, aiming to enhance public awareness and knowledge about legal rights and tax obligations [1]. Group 1: Lease Contracts and Tax Issues - The validity of a lease contract remains intact even if the property is sold during the lease period, as per Article 725 of the Civil Code [2]. - Landlords are required to pay taxes on rental income, including value-added tax and personal income tax [2]. Group 2: Tax Responsibilities in Contracts - Tax responsibilities in contracts should be clearly defined; if not specified, each party is responsible for their own tax obligations as per Articles 510 and 511 of the Civil Code [3]. - Legal tax obligations cannot be altered by contract agreements, meaning sellers must still pay personal income tax even if the buyer agrees to cover it [3]. Group 3: Business Operations and Legal Compliance - Businesses should clearly outline contract terms to avoid disputes that could lead to tax risks, particularly regarding payment methods and timelines [4]. - Understanding the Civil Code's provisions related to business operations, contract signing, and property rights is crucial for compliance and risk management [4]. Group 4: Tax Awareness and Legal Education - Individuals and businesses are encouraged to enhance their legal awareness and knowledge of tax laws, seeking guidance from tax authorities when needed [5]. - A collaborative effort is needed to foster a sound legal environment and tax order, promoting compliance and protection of legal rights [5].