This chapter claims that the subject of China's collective rural land ownership is not a non-corporate body and can't be transformed into a non-corporate body. 本章通过对我国集体土地所有权主体制度的深入分析,认为我国集体土地所有权之主体不是非法人团体,且亦不能对其以非法人团体形式进行再造;
Non-corporate body not only has both disposing capacity and legal capacity, but also is an important tax entity. 非法人组织具有税法上的权利能力与行为能力,是重要的纳税主体。