Investment enterprises invest in shares with land use rights. The Accounting Standards for Business Enterprises clearly stipulates that investment should be treated separately from the investing enterprise and the invested entity. Accounting entries are made as follows:

1, invested enterprise:

Borrow: intangible assets-land use right,

Loan: paid-in capital (or share capital).

2. Investment enterprises:

Borrow: long-term equity investment,

Loan: intangible assets-land use right.