As intangible assets, land use right refers to the transfer of land use right, trademark right, patent right, non-patented technology, copyright and goodwill. Article 8 of the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Printing and Distributing Notes on Business Tax Items (Trial Draft) (Guo Shui Fa [1993] 149) stipulates that the transfer of intangible assets refers to the transfer of ownership or use right of intangible assets.

Article 19 of the Provisional Regulations of the People's Republic of China on Assignment and Transfer of Urban State-owned Land Use Rights refers to the behavior of land users to re-assign land use rights, including sale, exchange and gift. If the land is not invested, developed or utilized according to the time limit and conditions stipulated in the land use right transfer contract, the land use right shall not be transferred. Article 228 of the Criminal Law of People's Republic of China (PRC) and Article 80 of the Provisions of the Ministry of Public Security of the Supreme People's Procuratorate on the Standards for Filing Criminal Cases under the Jurisdiction of Public Security Organs (II).

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The above answer is only for the current information combined with my understanding of the law, please refer carefully!

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