Legal analysis: Individual fixed assets investment requires invoices. When a company receives fixed assets invested by individuals, it needs the other party to issue corresponding invoices to the company. The company records the amount of the invoice and counts it into the actual income. Capital Accounts.
Legal basis: "Company Law of the People's Republic of China" Article 24 Shareholders may contribute capital in currency, or in kind, industrial property rights, non-patented technology, or land use rights. The physical objects, industrial property rights, non-patented technologies or land use rights used as investment must be evaluated and valued, and the property must be verified, and the valuation must not be overestimated or underestimated. The evaluation and valuation of land use rights shall be handled in accordance with the provisions of laws and administrative regulations.
The amount of capital contribution in the form of industrial property rights and non-patented technology shall not exceed 20% of the registered capital of a limited liability company, unless the state has special regulations on the use of high-tech achievements.