The new company law modified the incorporation of currency non-monetary system, except expressly contribution form, physical and intellectual property and land use this several contribution form, also summarizes the non-monetary properties of capital, which can use the currency valuation may be transferred according to law, and other laws and administrative regulations have set prohibitive provisions. Equity and debt property rights have been allowed such as capital contributions. This regulation, reflected in our company capital system changes and development, also reflects the transformation of the non-monetary properties of capital legislation idea of currency. From the legal capital system to the authorized capital system transformation. With the development of market economy, established in the company's practice, there will be more to meet the conditions of the property form allowed as capital contribution. At the same time, to strengthen the supervision of currency way, protect the company and its creditors' interests, safeguard the safety trading. Object is a traditional way of capital, the shareholders can completely the disposition of property, the capital contribution chattels and professional evaluation institutions must by the appraisal, conduction property right transfer, to prevent false capital contribution; Intellectual property investments replace original industrial property rights, non-patent technology and allowing copyright, LinJieQuan means and intangible assets such as computer software as capital contributions. Use knowledge property investment, want to consider the question of lattice subject, consider.the intellectual property investments and the way; Land is another kind of traditional non-monetary contribution form. From the capital contribution, the right properties and right way to determine its elements. Land access sell according to handle formalities, appraisal, consign is used, transfer the formalities of registration procedures; Equity belongs to the provisions of the company law can be assessed by currency and may be transferred according to law of non-monetary assets. The equity capital must be clear and complete power belongs, and already pay, should by legal appraisal appraisal organizations, shall not be higher than 70% of the registered capital of the company. The main contribution for investors, including stock company commonly by investment companies and three main body; As capital contributions in debt, basically has two kinds:one is "debt-to-share transition", which will be on the company's shareholders enjoy our company shareholder creditor into the capital. Another kind is enjoyed by the shareholders of the company as a contribution to claims of third party, and the company has rights. But to the authenticity of the creditor's rights and delivery, investment risk issues-Labour not, because Labour has contributed as personal dependent and measure and evaluation, invisibility, and its inalienability dialectically. Labor though difficult to assess but not equal to cannot transfer ownership, can use, but it can be transferred. If you allow labor capital as a way to prevent risks, to impose necessary for its legal restrictions. |