according to the effect of technology content on companies or enterprises, some technologies can account for more than 51% of the shares, while others may only have 11% of the shares. Article 27 of the Company Law stipulates that shareholders can make capital contributions in cash, or they can make capital contributions in kind, intellectual property rights, land use rights and other non-monetary properties that can be valued in money and can be transferred according to law. However, except for the property that cannot be used as capital contribution as stipulated by laws and administrative regulations.