Legal analysis: shareholders of a limited liability company can make capital contributions in cash, or in kind, industrial property rights, non-patented technology and land use rights, and the rest cannot make capital contributions. Physical objects refer to tangible property such as houses, equipment, tools and raw materials; Industrial property rights are intangible assets, including patent rights and trademark exclusive rights; Non-patented technology is technical know-how that is not expressed in the form of patent right; Land use right refers to the right of state-owned land and land collectively owned by farmers to be clearly used by units or individuals according to law. In the capital contribution of shareholders of a limited liability company, the amount of capital contribution with industrial property rights and non-patented technology at a fixed price shall not exceed 20% of the registered capital of the limited liability company, unless the state has special provisions on the adoption of high-tech achievements. The purpose of making such restrictions in the composition of the company's capital contribution is to ensure the reasonable composition of the company's capital, which is conducive to the normal operation of the company, but it can still be relaxed and supported by adopting high technology.

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.