Where houses on state - owned land acquired in accordance with law are mortgaged , the land - use right to the state - owned land occupied by the houses shall be mortgaged at the same time 第三十六条以依法取得的国有土地上的房屋抵押的，该房屋占用范围内的国有土地使用权同时抵押。
There has been disagreement on the legal nature of the action of assignment of the land - use right in academic field and in practice since it got independent legal status 摘要随着土地使用权取得独立法律地位以来，对于土地使用权出让行为的法律性质在理论界和实务界一直颇有争议。
1 . the newly - built foreign - owned productive enterprises which obtain land - use right by transferring the state - owned 1and can be exempted from the net transfer expense for industrial land 1外商投资新办的生产型企业，以国有土地出让方式获得土地使用权的，工业用地净出让金免收。
Article 36 where houses on state - owned land acquired in accordance with law are mortgaged , the land - use right to the state - owned land occupied by the houses shall be mortgaged at the same time 第三十六条以依法取得的国有土地上的房屋抵押的，该房屋占用范围内的国有土地使用权同时抵押。
Article 10 a chinese or foreign cooperator in running a school may contribute with funds , in kind or in forms of land - use right , intellectual property rights or other assets to establish the school 第十条中外合作办学者可以用资金、实物、土地使用权、知识产权以及其他财产作为办学投入。
Ownership could be challenged , but critics worry that it would be difficult to do so for former state - owned assets or for land - use rights that had been sold off in shady deals 所有权可能遭到挑战，但批评者担心，对于之前的国有资产或土地使用权，这么实行起来很困难，两者可以通过隐蔽交易出售。
Article 61 " other income " mentioned in article 19 of the tax law includes gains from the transfer of property such as houses , buildings and structures and attached facilities within china and land - use rights 第六十一条税法第十九条所说的其他所得，包括转让在中国境内的房屋、建筑物及其附属设施、土地使用权等财产而取得的收益。
Article 18 the investment or cooperation input contributed by all parties may be provided in cash or in kind or other property rights such as industrial property rights , technical know - how , land - use rights , etc 第十八条合作各方向合作企业的投资或者提供的合作条件可以是货币，也可以是实物或者工业产权、专有技术、土地使用权等财产权利。
Article 56 the mortgagee shall be entitled to the priority of having his claim satisfied with the proceeds from auction of the land - use right to the allocated state - owned land after payment of the granting fees for the land - use right 第五十六条拍卖划拨的国有土地使用权所得的价款，在依法缴纳相当于应缴纳的土地使用权出让金的款额后，抵押权人有优先受偿权。
As more and more illegal trade of the collective land - use right arise nowadays , this paper try to discuss the construction of united land - use market of city and country in order to improve the application environment of the system 针对我国目前集体土地使用权非法交易愈演愈烈之势，文中以城乡统一建设用地市场的构建为切入点，以期改善土地征用制度的适用环境。
