房地产企业的土地使用权属于什么 -法律知识-土地纠纷法律援助-法律咨询免费平台-国际律师联盟

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问题	房地产企业的土地使用权属于什么 -法律知识
释义	法律分析: 土地使用权显然是作为“一种权利”而被列示为无形资产的。资产评估客体的形态，一般分为有形资产和无形资产。两者各有自己的定义范围和评估基准。而处于这两者边界的用益物权，其形态本来就难以辨认，再加上产权界定不易，给评估工作带来很多麻烦，资产的归属也不易确定。法律依据: 《中华人民共和国民法典》第三百四十四条建设用地使用权人依法对国家所有的土地享有占有、使用和收益的权利，有权利用该土地建造建筑物、构筑物及其附属设施。
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