作价出资

高新技术作价出资的模式与责任

Mode Liability for Valuing High New Technology as Capital

我国公司法明确规定劳务，信用，商誉不得作价出资。

China 's Company Law clearly defined services , credit , reputation price not funded .

矿业权转让主要有出售、交换、赠予、继承以及作价出资等形式。

Specific patterns of transfer include sale , exchange , granting , inheriting and investment in kind .

矿业权人可以自由地支配矿业权将其作价出资人股，同时矿业权出资入股也应受到一定的限制。

The mining rights holder can invest his rights freely , yet this is restricted to some extent .

与此相对应，单位或个人取得的国有土地使用权，根据取得方式的不同，可分为国有划拨土地使用权、出让土地使用权、承租土地使用权和作价出资（入股）土地使用权。

Corresponding to this practice , the rights to use state-run land can be classified depending on the ways of rights acquisition .

发起人以工业产权、非专利技术作价出资的金额不得超过股份有限公司注册资本的百分之二十。

The amount of industrial property or non-patented technology contributed as capital Based on its appraised value may not exceed twenty per cent of the registered capital of a company .

依《土地管理法实施条例》第29条规定，分为土地使用权出让、土地租赁、作价出资或者入股三种方式。

According to the regulations of land administrative laws , it takes three forms : to sell the ownership of land , to lease land , to invest or to buy a share of land .

发起人可以用货币出资，也可以用实物，工业产权，非专利技术，土地使用权作价出资。

The promoters may make capital contributions in currency , or may invest in kind , use industrial property , non-patented technology or land use rights to make capital contributions based on their appraised value .

采矿权流转指采矿权的出让、转让（包括合作勘查或开采、作价出资、上市、出租、抵押等），即采矿权一级市场和二级市场。

Mining rights transfer to the mining rights transferring , transfer ( including cooperation in prospecting or exploitation , pricing expense , listing , leasing , mortgages , etc. ), mining rights primary and secondary markets .

以实物、工业产权、专有技术等作价出资的，必须出具所有权、使用权、处理权及作价价值的有效法律文件和说明。

Incase of making contribution in practicality , industrial property , and patented technology as capital , the joint venture partners shallprovide valid law document proofs showing their ownership , right of usage , right of disposition and evaluation .

本文通过对目前法律所确认的三种土地有偿使用方式进行比较，最终提出作价出资（入股）是授权经营国有土地使用权市场化的最佳途径。

This paper compared three kinds of ways of the paid land use recognized by current laws , and finally put forward that investment ( shares ) is the best way to achieve the marketization of the state-owned land use rights authorized to operate .