Legal analysis: intangible assets investment has to go through two processes: intangible assets evaluation and property transfer procedures. Intangible assets should be evaluated by a third-party evaluation agency, but there will inevitably be subjective deviations. Therefore, it is necessary to hire an appraisal institution with securities and futures qualifications to re-examine the appraisal results. When handling the property transfer procedures, the ownership of intangible assets should be changed from shareholders to companies according to the Company Law of People's Republic of China (PRC).

Legal basis: Article 27 of the Company Law of People's Republic of China (PRC), shareholders can make contributions in cash or in kind, intellectual property rights and land use rights. Or non-monetary property that can be valued in money and transferred according to law. However, except for the property that cannot be used as capital contribution as stipulated by laws and administrative regulations. Non-monetary property as capital contribution shall be evaluated and verified, and its value shall not be overestimated or underestimated. Where there are provisions in laws and administrative regulations on evaluation and pricing, those provisions shall prevail. The monetary contribution of all shareholders shall not be less than 30% of the registered capital of a limited liability company.