Legal analysis: Shareholder's contribution refers to that when a company is established or increases its capital, shareholders (including promoters and subscribers) deliver property or perform other payment obligations to the company in accordance with the agreement and the provisions of laws and articles of association in order to obtain shares or equity. China's "Company Law" recognizes that there are two ways of shareholders' contribution: monetary contribution and non-monetary property contribution, which can be divided into: 1 and monetary contribution. The currency mentioned here usually refers to the legal tender of our country, that is, RMB. If one of the shareholders is a foreign investor, it can also contribute in foreign currency. 2. In kind. Generally speaking, a shareholder's contribution in kind should meet the following two conditions: First, the object originally belongs to the shareholder. Second, physical investment is necessary for the company's production and operation, otherwise this kind of investment is meaningless, just adding trouble to the company's sales targets. 3. Intellectual property rights. Intellectual property rights include copyright and industrial property rights. Intellectual property refers to the exclusive rights that civil subjects enjoy according to law on the fruits of intellectual labor. 4. Land use right. The company needs a certain place to carry out production and business activities, therefore, the shareholders of the company can make capital contribution at the price of land use rights.
Legal basis: Article 27 of the Company Law of People's Republic of China (PRC), shareholders can make capital contributions in cash or in kind, intellectual property rights, land use rights and other non-monetary properties that can be valued in money 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. The monetary contribution of all shareholders shall not be less than 30% of the registered capital of a limited liability company.