Whether non-monetary investment needs to be evaluated Article 24 of the "Company Law" stipulates that "Shareholders can make capital contributions in currency, or they can also use physical objects, industrial property rights, non-patented technology, and land use rights as valuation contributions. For capital contributions The physical property, industrial property rights, non-patented technology or land use rights must be evaluated and valued, and the property must be verified, and the valuation must not be overestimated or underestimated. "Extended content of whether non-monetary investment needs to be assessed: Procedures and precautions for company registration and capital verification 1. Go to the bank to open a temporary company account (capital verification account) with the company name approval notice. 2. If each shareholder contributes all capital in cash, the investment funds should be deposited into the company's temporary account according to the investment proportion and amount stipulated in the company name approval notice and the company's articles of association. The investment funds can be deposited by bank transfer or direct deposit. Cash both ways. It should be noted that when shareholders deposit investment funds, they should fill in "XX (shareholder name) investment funds" in the "Purpose of Payment" column of the bank deposit slip or cash payment slip. 3. If shareholders use physical assets (fixed assets) , inventory, etc.) or intangible assets (patents, proprietary technology) investment: After the revision of the New Company Law in 2006, the provisions on the minimum registered capital amount according to the company's business content were cancelled, and the minimum registered capital of a limited liability company was changed from 100,000 to 50,000. Ten thousand yuan was uniformly reduced to 30,000 yuan, and the minimum registered capital of a joint-stock company was reduced from the original 10 million yuan to 5 million yuan. At the same time, due to various reasons, although the authorized capital system was not adopted in the end, two types of companies were allowed. The capital can be paid in installments instead of all at once. It is only required that the initial capital contribution of all shareholders shall not be less than 20% of the registered capital, and the remaining part must be paid in full within two years, of which investment companies can pay in full within 5 years. In terms of the investment ratio structure, the first is to expand industrial property rights to the entire intellectual property rights, and the second is to cancel the restriction on the investment ratio of intangible property, and only stipulate that the amount of monetary investment shall not be less than 30% of the registered capital. The more important modification is the fundamental change The legislative approach to shareholder capital contributions has been replaced by a flexible, abstract standard of "non-monetary property that can be valued in currency and transferred in accordance with the law". scope, and make full use of various investment resources and social wealth to meet the investment needs of shareholders and the company to the greatest extent. 4. The following information must be provided to the accounting firm during capital verification: (1) Company name approval notice; (2) ) Company Articles of Association; (3) Shareholder identity certificate and private seal, individual shareholders provide ID cards, legal person (company) shareholders provide business license; (4) Bank statement (cheque head) or cash payment of the bank where the shareholder investment funds are deposited (5) Inquiry letter and bank statement (balance sheet) from the bank where the account is opened; when providing the above information, the accounting firm will verify the original and retain the copy.