不动产和动产税。
第六十九条社会团体依法所有的不动产和动产，受法律保护。
Article 69 The immovables and movables owned by public organizations according to law are protected by law.
第五十九条农民集体所有的不动产和动产，属于本集体成员集体所有。
Article 59 the immovables and movables collectively owned by the farmers belong to the members of the collective.
第四十一条法律规定专属于国家所有的不动产和动产，任何单位和个人不能取得所有权。
Article 41 No units or individuals shall be allowed to acquire ownership of the immovables and movables which are exclusively owned by the State as are provided for by law.
第四十一条法律规定专属于国家所有的不动产和动产，任何单位和个人不能取得所有权。
Article 41 as regards a realty or chattel that is exclusively owned by the state as prescribed by law, its ownership may not be acquired by any entity or individual.
企业法人以外的法人，对其不动产和动产的权利，适用有关法律、行政法规以及章程的规定。
An enterprise legal person is entitled to possess, utilize, seek profits from and dispose of any realty.
第六部分：我国实施不动产查封和不动产拍卖存在的问题与完善。
Chapter VI: China's implementation of real estate and real estate auctions sealing problems and improved.
本章分别对不动产查封的特殊方法，查封不动产的主观效力和客观效力进行了阐述和分析。
Immovable property seized separately in this chapter a special way to shut down the effectiveness of real estate subjective and objective effectiveness are described and analyzed.
这里的物，主要指的是动产和不动产，即我们所能看得到摸得着的东西。
Here are mainly refers to the movable and immovable property, we can see images of things.
本章第一节阐述了不动产概念的涵义和可供执行的不动产范围。
Real estate section of this chapter describes the concept of the meaning and the scope available for the implementation of real estate.
不动产和永久固定的有形动产，其坐 落的州是唯一的纳税地点。
Real property and permanently situated tangible personal property have an exclusive tax situs in the state in which the property is located.
第四十条所有权人有权在自己的不动产或者动产上设立用益物权和担保物权。
Article 40 On their own immovables or movables, owners shall have the right to create usufruct and security interest.
它具有动产抵押权和不动产抵押权的若干特征，是一种特殊形式的抵押权。
This right bears certain characteristics both of the mortgages of realty and personalty; hence a special form of mortgage.
第一百一十七条用益物权人对他人所有的不动产或者动产，依法享有占有、使用和收益的权利。
Article 117 a usufructuary shall, according to law, have the right to possess, use and benefit from the immovables or movables owned by another.
我们首先要考虑的是不动产与动产和区别。
Our first basic consideration is the distinction between real and personal property.
不动产登记簿是国家不动产登记机关制作的、用于记载不动产自然状态及权利设立和变动事项的专用簿册。
The real estate register is the special book which is made by the registration authority to record the physical state and the rights matter of the real estate.
取得时效包括动产取得时效和不动产取得时效、所有权取得时效和他物权取得时效，这些具体制度都有其自己的构成要件。
The prescriptive rights contain the ownership of real property, the ownership of personal property and other property rights, and all of these specific systems are made up of their own requirements.
构成要素中的有形要素包括各种有形的动产和不动产；
As the constituent elements, the tangible elements including all manner of movable and immovable property;
相邻权是指不动产相邻各方为了自己不动产的利益和便利，而利用对方不动产的权利。
Also neighboring rights is adjacent to the real estate for his benefit and convenience and the use of the immovable property rights.
不动产、交通工具、其他动产的交易方式和交易特点各不相同，因而设于不动产、交通工具、其它动产上的抵押权的追及效力也不同。
The features of transaction vary from real estate to vehicles and other personal belongings, so does the mortgages efficacy of these items.
第三十九条所有权人对自己的不动产或者动产，依法享有占有、使用、收益和处分的权利。
Article 39 Owners of immovables or movables shall be entitled to possess, use, benefit from and dispose of the immovables or movables according to law.
加强不动产登记错误的法律救济，是完善我国不动产登记制度的重要内容和目标。我国的不动产登记机关应当统一，并逐步向法院统一管辖过渡。
Strengthening the legal relief of the mistake of the real estate registration is an important content and goal of consummating our real estate registration system.
这可能和家人或者和家、亲戚有关系(包括动产、不动产)，在圣诞之前你得要一次搞定这个情况，一劳永逸。
This will involve your family or something to do with your home and domestic scene (including property and assets) and you need to wrap this situation up once and for all before Christmas.
第一百一十七条用益物权人对他人所有的不动产或者动产，依法享有占有、使用和收益的权利。
Article 117 As regards the realty or chattel owned by someone else, a usufructuary right holder is entitled to possess, use and seek proceeds from it in accordance with law.
第四十条所有权人有权在自己的不动产或者动产上设立用益物权和担保物权。
Article 40 the owner of a realty or chattel is entitled to establish a usufructuary right or real right for security over the realty or chattel.
不动产登记制度又对不动产物权具有重要作用，它确定了物权归属，解决物权冲突，保护交易安全和维护交易秩序，减少交易费用并且提高了流转效率。
The real estate register is the special book which is made by the registration authority to record the physical state and the rights matter of the real estate.
第三十九条所有权人对自己的不动产或者动产，依法享有占有、使用、收益和处分的权利。
Article 39 the owner of a realty or chattel is entitled to possess, utilize, seek profits from and dispose of the realty or chattel in accordance with law.
第三十九条所有权人对自己的不动产或者动产，依法享有占有、使用、收益和处分的权利。
Article 39 the owner of a realty or chattel is entitled to possess, utilize, seek profits from and dispose of the realty or chattel in accordance with law.
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