Legal analysis: According to the new "Company Law", the investment ratio of intangible assets can be up to 70%. There is no proportional limit on the proportion of shares invested through patented technologies such as intellectual property rights, and one can have absolute controlling rights, which can theoretically even reach 100%.
Legal basis: "Company Law of the People's Republic of China" Article 27 Shareholders can contribute capital in currency, or in kind, intellectual property rights, land use rights, etc. They can be valued in currency and can Non-monetary properties transferred in accordance with the law are used as capital contributions; however, properties that are not allowed to be used as capital contributions according to laws and administrative regulations are excepted. Non-monetary properties used as capital contributions must be appraised and valued, and the properties must be verified and must not be overvalued or undervalued. If laws and administrative regulations have provisions on valuation and valuation, those provisions shall prevail.