哪些财产不得设定纳税抵押？

Group 1 - The article discusses the concept of tax collateral, which allows taxpayers or guarantors to use certain properties as collateral for unpaid taxes and penalties [4] - Tax authorities have the right to dispose of the collateral if the taxpayer fails to pay the taxes and penalties on time [4] Group 2 - Properties that can be used as tax collateral include owned houses, other real estate, machinery, transportation tools, and other assets that the taxpayer has the right to dispose of [5] - Additionally, properties confirmed by tax authorities at the municipal level or above can also be used as collateral [5] Group 3 - The article specifies that when a house on state-owned land is mortgaged, the land use rights within the occupied area are also mortgaged [6] - Similarly, when buildings of rural enterprises are mortgaged, the land use rights within the occupied area are also included [6] Group 4 - Certain properties are explicitly prohibited from being used as tax collateral, including land ownership, land use rights (with exceptions), and facilities for public welfare such as schools and hospitals [7] - Properties with unclear ownership or rights, or those that are seized or under supervision, cannot be used as collateral [7]