18900 yuan of invention patent certificate can be invoiced to deduct the subscribed capital contribution of100000 yuan?

This operation is not allowed.

According to the information of China Travel Service. Com, according to the Company Law and related policies, the intangible assets of private scientific and technological enterprises established with scientific research achievements and patented technologies can be contributed at a fixed price after evaluation and confirmation, but it shall not exceed 20% of the registered capital, and 35% of the registered capital is allowed to be offset by high technology.

Patented technology can be used as registered capital, and shareholders can contribute in cash, or in kind, intellectual property rights, land use rights and other non-monetary properties that can be valued in money and can be transferred according to law, except for properties that are not allowed to contribute according to laws and administrative regulations.