Intangible assets include social intangible assets and natural intangible assets. Intangible assets usually include patent rights, non-patented technologies, trademark rights, copyrights, franchises, land use rights, etc.; natural intangible assets include non-physical material forms. natural gas and other natural resources, etc. (1) Patent rights: refers to the exclusive rights granted by the national patent authority to applicants for inventions and creations within the statutory period, including invention patents, utility model patents and Design patent rights. (2) Non-patented technology: also known as proprietary technology, refers to various technologies and know-how that are not known to the outside world, should be used in production and business activities, do not enjoy legal protection, and can bring economic benefits. (3) Trademark right: refers to the right to use a specific name or pattern exclusively on a certain type of designated goods or products. (4) Copyright: Certain special rights that producers enjoy in accordance with the law over the literary, scientific and artistic works they create. (5) Franchise: Also known as operating franchise or exclusive right, it refers to the right of an enterprise to operate or sell a specific product in a certain area or the right of an enterprise to accept the use of its trademark, trade name, technical secrets, etc. by another enterprise. (6) Land use rights: refers to the state allowing an enterprise to enjoy the right to develop, utilize and operate state-owned land within a certain period