According to the Company Law, shareholders can make contributions in kind, intellectual property rights, land use rights and other non-monetary properties that can be valued in money and transferred according to law.
Article 27 Mode of capital contribution
Shareholders can make capital contributions in currency, or in kind, intellectual property rights, land use rights and other non-monetary properties that can be valued in currency and transferred according to law; However, except for the property that cannot be used as capital contribution as stipulated by laws and administrative regulations. Non-monetary property as capital contribution shall be evaluated and verified, and its value shall not be overestimated or underestimated. Where there are provisions in laws and administrative regulations on evaluation and pricing, those provisions shall prevail.
Extended data:
Case:
Shenzhen Diqi Information Technology Co., Ltd. v. Zhengzhou Guohua Investment Co., Ltd., Kaifeng Yuxin Enterprise Management Consulting Co., Ltd. and Zhuhai Ke Mei Education Investment Co., Ltd. (20 1 1) Mintizi No.6) clarified that shareholders can freely agree on the shareholding ratio:
Second, the registered capital subscribed by shareholders is the foundation of the company's capital, but the effective operation of the company sometimes needs other conditions or resources. Therefore, when the registered capital meets the statutory requirements, the laws of our country do not prohibit shareholders from making an agreement on their actual capital contribution and the proportion of shares held. Such an agreement does not affect the realization of the basic external function of the company's capital guarantee company's creditor's rights, nor is it an act of evading the law, but should belong to the scope of the company's shareholder autonomy.