Legal subjectivity:
Intellectual property (or technology) can be used to invest. Shareholders may make monetary contributions, or they may make capital contributions in kind, intellectual property rights, land use rights and other non-monetary properties that can be valued in currency and transferred in accordance with the law; however, properties that are not allowed to be used as capital contributions according to laws and administrative regulations are excluded. Article 28 of the "Company Law" determines the investment in patent rights as follows: If the investment is made with non-monetary property, the transfer procedures for its property rights must be completed in accordance with the law.