财产租赁所得，是指个人出租建筑物、土地使用权、机器设备、车船以及其他财产取得的所得。
The term "income from lease of property" shall mean income derived by individuals from the lease of buildings, land use rights, machinery, equipment, means of transportation and other property.
以乡(镇)、村企业的厂房等建筑物抵押的，其占用范围内的土地使用权同时抵押。
Where factories and other buildings of township (town) or village enterprises are mortgaged, the land-use right to the land occupied by such buildings shall be mortgaged at the same time.
土地使用权与地上建筑物所有权是房地产法学的热点问题之一。
The usufruct of land and buildings' ownership is one of hot topics in law science of real estate.
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