Legal analysis: the main ways of shareholding are capital, equipment, land use rights, intellectual property rights or other taxable property. Technology (patent right, trademark exclusive right, technical secret, etc.). ), real estate (land, houses, shops, etc. ) and movable property (funds, motor vehicles) can be evaluated or recognized by all shareholders to obtain the corresponding share of equity.

The company law stipulates that the capital shall not be less than 30% of the registered capital. 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.

To sum up, enterprises that have invested in shares can use money, intellectual property rights and land use rights. Land use rights will involve some taxes and fees, mainly deed tax and stamp duty at present, in which deed tax is determined according to 3% to 5% of the shares, and the tax rate of stamp duty is one thousandth of the amount of the investment agreement.

Legal basis: Article 27 of the Company Law of People's Republic of China (PRC), shareholders can make capital contributions in cash or in kind, intellectual property rights, land use rights and other non-monetary properties 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.