土地所有权；土地使用权；权利分离；权利扩张。
Land Ownership; Land Use Rights; Separation Rights; Right Expansion.
最后从互联网的特性出发，提出限制权利扩张的思路。
Finally, setting out from the special natures of the Internet, the paper has proposed some measures of solution.
本文分为三个部分：第一章探讨了权力扩张观与权利保障观的冲突及税法制度抉择问题。
The thesis consists of three parts: the first chapter discusses the conflict between power expansion and right assurance and how to choose a proper tax law system.
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