Intangible assets refer to assets that taxpayers have used for a long time but have no physical form, including patent rights and trademark rights; Copyright, land use right, non-patented technology and goodwill, etc.
Long-term lease of land does not belong to intangible assets, because it does not meet the definition of assets: the so-called assets refer to economic resources owned or controlled by enterprises, which can bring future economic benefits due to past transactions or events.