Legal analysis: According to the relevant laws and regulations of our country, when establishing a company with legal personality, shareholders can't make capital contribution by labor, but when establishing a partnership, general partners can make capital contribution by labor. 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. Article 16 of the Law of People's Republic of China (PRC) on Partnership Enterprises * * * Partners may contribute their capital in cash, in kind, intellectual property rights, land use rights or other property rights, or they may contribute their capital in labor services.
Where a partner contributes capital in kind, intellectual property rights, land use rights or other property rights, it may be determined by all partners through consultation, or it may be entrusted by all partners to a statutory appraisal agency for appraisal. Where the partners contribute capital by labor services, the evaluation method shall be determined by all partners through consultation and agreed in the partnership agreement. Article 64 A limited partner may make capital contributions in cash, in kind, intellectual property rights, land use rights or other property rights at a fixed price. A limited partner may not contribute capital with labor services.