What do intangible assets generally include?

Intangible assets refer to identifiable non-monetary assets without physical form owned or controlled by enterprises, including social intangible assets and natural intangible assets. Among them, social intangible assets usually include patent right, non-patented technology, trademark right, copyright, franchise right and land use right. Natural intangible assets include natural resources such as natural gas without physical form.

legal ground

Article 246 of the Civil Code of People's Republic of China (PRC)

Property owned by the state according to the law belongs to the state, that is, it is owned by the whole people.

State-owned property is owned by the State Council on behalf of the country. Where there are other provisions in the law, those provisions shall prevail.

Article 247

Mineral resources, water and sea areas belong to the state.

Article 249

The land in this city belongs to the state. Land in rural and suburban areas owned by the state according to the law belongs to the state.

Article 250

Forests, mountains, grasslands, wasteland, beaches and other natural resources. Belong to the state, except those that are collectively owned by law.