Several ways of capital contribution for shareholders of limited
liability company
股东出资是指股东(包括发起人和认股人)在公司设立或者增加资本时,为取得股份或股权,根据协议的约定以及法律和章程的规定向公司交付财产或履行其他给付义务。
Shareholders' capital contribution means that shareholders ( including initiators and subscribers)
,in order toacquire shares or equity when the company is established or increases its capital,
deliver property or perform other payment obligations to the company in accordance with the terms
of the agreement and the provisions of the laws andthe articles of association.
我国《公司法》所确认的股东出资方式有货币和非货币财产两种,具体可分为:
There are two kinds of methodsforshareholder's capital contribution,monetary and non-monetary
property, which can be divided into:
1、货币出资方式。
货币出资方式是指股东直接用资金向公司投资的方式。
1. Currency contribution.
The method of monetary capital contribution refers to the way in which the shareholders directly
invest their capital into the company.
2、实物作价出资方式。
实物作价出资方式是指股东对公司的投资是以实物形态进行的,并且实物构成公司资产的主体。
2. Method of capital contribution in kind.
The method of capital contribution in kind means that the shareholders' investment in the company
is in kind, and thephysical objects constitute the main part of the company's assets.
3、工业产权出资方式。
用工业产权出资,大体上可分为两类:一类是专利权和商标权,一类是专有技术,指的是制造工艺、材料配方及经营管理秘诀。
3. Mode of capital contribution for Industrial Property Rights.
The use of industrial property rightsascapital contribution can be broadly divided into two categories:
one is patent and trademark rights, the other is proprietary technology, which refers to thecraft of
manufacturing process, material formula and business management tips.
4、土地使用权出资方式。
在我国,根据法律的规定,土地归国家和集体所有。股东只能是以土地使用权出资入股。
4. Mode of capital contribution for the right to the use of the land.
In our country, according to the law, land is owned by the state and the collective. Shareholders can
onlymakecapital contributionwiththe right to the use of the land to acquire theshares or equity.
法律依据:
《中华人民共和国公司法》第二十四条:股东可以用货币出资,也可以用实物、工业产权、非专利技术、土地使用权作价出资。对作为出资的实物、工业产权、非专利技术或者土地使用权,必须进行评估作价,核实财产,不得高估或者低估作价。土地使用权的评估作价,依照法律、行政法规的规定办理。
Legal Basis:
Article twenty-four of the PRC Company Law: Shareholders may contribute their capital
in the form of cash,as well as in the forms of tangible goods,industrial property,non-patented
technology and land use rights at certain value. If any tangible goods,industrial property,non-patented
technology or land use rights are contributed as capital,they must be appraised and the property rights
therein must be verified,and the contributed items may not be over-valued or under-valued. Appraisal
on land use rights shall be carried out in accordance with the provisions of the relevant national statute
and administrative regulations.