Legal analysis: 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. In legal theory, the so-called concept of technology shares is the shares formed by shareholders with patented technology and non-patented technology at a fixed price. The Company Law of People's Republic of China (PRC) stipulates that the shares contributed by the shareholders of a limited liability company with industrial property rights and non-patented technology shall not exceed 20% of the registered capital of the company, unless the government has special provisions on the adoption of high-tech achievements; The shares contributed by the promoters of a joint stock limited company with industrial property rights and non-patented technology at a fixed price shall not exceed 25% of the registered capital. In practice, there are also shares converted from technology investment for the purpose of encouraging technology contribution, developing new products and promoting technology progress. So whether technology stocks can exceed 20% depends on what technology stocks they are. Generally speaking, it is 10 ~ 20%, and the patent shares need to be evaluated, with a maximum of 70%.
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.