In legal terms, there are movable and immovable property between the two.
法律上讲, 有动产和不动产之间的分别.
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Tax official : yes, it does in the case of transfer of the intangible assets or immovable property.
税务局: 对于无形资产和不动产是这样.
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The right to use agricultural land is an independent usufruct of immovable property.
农地使用权是一项独立的用益物权.
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Tax Bases : tax on immovable property ( excluding land ) of enterprises and organizations and tax on land.
征税对象: 对公司和组织的不可动产 ( 不包括土地 ) 和所有土地征税.
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