作为股东出资和公司取得土地使用权的一种方式，土地使用权出资是一个复杂的问题。
Under this mechanism, the emigrant can be a shareholder with the land-use right.
笔者结合非货币出资的财产的标准，分析了几种典型的非货币出资形式，包括实物、土地使用权、知识产权、股权与债权出资。
The writer analyzes some typical non-cash contribution, including physical assets, land use rights, intellectual properties, shares and creditors rights.
第六十四条有限合伙人可以用货币、实物、知识产权、土地使用权或者其他财产权利作价出资。
Article 64 a limited partner may make capital contributions in cash or in kind, with intellectual property rights, land-use right, or other property rights, the values of which are assessed.
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