税务局：ꆊ企业股权的形成不外三种形式：以无形资产入股、以不动产入股、以其他资产入股。
Taxofficial: Well, as you know, there are three ways to form the equity, namely intangible asset, immovable property and other forms, such as money, labor, etc.
第二种是指所有权的客体，它既包括有形财产，如不动产、动产，又包括无形财产，如专利权、损害赔偿请求权。
The second meaning is object of ownership including both material property such as estate and chattel and intangible property such as patent and claim of compensating for damage.
就本罪的犯罪对象来说，应当包括不动产、无形财产、违禁品和非法财物；
On the targets of the crime, should be included real estate, intangible assets and property and illegal contraband;
统括留置权涵盖项目公司的所有资产，包括不动产，个人(可移动)资产，有形和无形资产。
The blanket lien covers all the assets of the project company, including real (unmovable) and personal (movable), tangible and intangible.
第五条纳税人的营业额为纳税人提供应税劳务、转让无形资产或者销售不动产收取的全部价款和价外费用。
Article 4 Where any taxpayer provides taxable services, transfers intangible assets or sells real estates, the tax payable shall be computed according to the turnover and the prescribed tax rates.
第五条纳税人的营业额为纳税人提供应税劳务、转让无形资产或者销售不动产收取的全部价款和价外费用。
Article 4 Where any taxpayer provides taxable services, transfers intangible assets or sells real estates, the tax payable shall be computed according to the turnover and the prescribed tax rates.
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