Theoretically, although any type of property can be used for capital contribution, there is no explicit form of capital contribution stipulated by law, and it should be judged according to whether the capital contribution property meets the conditions of the real capital contribution. That is, the subject matter must have certainty, existence, possibility of value evaluation and independent transferability before it can be used for capital contribution. According to Article 14 of the Regulations of the People's Republic of China on the Administration of Company Registration, shareholders are not allowed to contribute their capital at a fixed price with labor services, credit, natural person's name, goodwill, franchise or secured property.