As others have said just ensure you provide support framing to use a tow assembly. My personal favorite is 3/4” machine eyes installed in the skids about 24” back from the end. This ensures transference of energy isn’t applied to fasteners (which can result in failure and leaving a skid on the ground if it catches a root or rock). Make an even legged bridle from chain or steel cable with an eye large enough to fit over a tow hitch ball. I have seen people make a solid tow yoke for going up and down hills and ensure the shack won’t slide into the tow vehicle. Please don’t forget to bevel both ends of the skids, no need to make unnecessary ruts and excessive strain by dragging a flat face across the ground.
Frame the floor as you normally would over the 2 skids with a layer of HEAVY plastic over the top of it. Lay down 1/2” t@g plywood or shiplap boards, 1/2” fire rated sheetrock with a single heavy spackle of the joints. Then lay fire brick (3/4” is the minimum thickness if I remember correctly, come in 12”x12” tile) over the top of the sheetrock using a small amount of fire retardant caulking under to secure them to sheetrock. Once all bricks are in caulk all the joints with the same fire retardant caulking (it also comes in a 1 gallon bucket that can be applied just like spackle).
Sounds like alot of extra work and cost, but it will nulify any inspectors “heat transfer” concerns. Yes it adds weight, but will also provide strength and prevent heat transfer through the floor. What can I say; I like to overbuild everything.