Abstract: The concept of intangible property can be traced back to the concept of the res incorporales in civil law, and they two are almost indistinguishable under the idea of "res is property". Similarly, the different interpretations of the reference content of intangible property in civil law also affect the definition of its concept in criminal law. In criminal law, the definition of intangible property and information property should be the same, both of which depend on people's subjective abstract thinking or perception to reflect its economic value. The essential feature of the intangible property is the utility and the type trait is intangibility, in which the latter is determined by the existence mode of information and also the important sign that distinguish it from the tangible property.