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COMPANIES & CORPORATE · CHINESE LEGAL GLOSSARY REVIEWED SEP 2026
出资

Capital contribution

Money or eligible non-cash property contributed by a shareholder toward a company’s registered capital.

CHINESE出资
PINYINchuzi
PREFERRED ENGLISHCapital contribution
AREACompanies & corporate
WHAT 出资 MEANS

What 出资 means

A contribution can be cash or, subject to valuation and transferability rules, non-cash assets such as intellectual property, land-use rights, equity or claims. The contribution must be made in the form, amount and timing required by law and the articles.

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Why the role matters

Contribution status affects shareholder liability, transactions, due diligence and creditor protection. Missing or defective contributions can trigger payment obligations, compensation exposure and transaction conditions.

CONTEXT

Where you see the term

ContextWhat it means there
Articles of associationSets amount, form and date of contribution.
Due diligenceBuyers test whether subscribed capital was actually contributed.
Non-cash assetsMay require valuation and title-transfer steps.
TRANSLATION NOTE
文/A

Translation note

“Contribution” or “capital contribution” is preferable to “investment” because 出资 refers to the shareholder’s company-capital obligation.

AUTHORITY

Primary legal basis

PRIMARY AUTHORITY

PRC Company Law (2023 revision)

Arts. 46–49

The law addresses subscription, contribution methods, valuation of non-cash assets and timely payment.

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ILLUSTRATIVE EXAMPLE

Example

A shareholder contributes a software copyright instead of cash. The asset must be legally transferable, valued appropriately and transferred to the company as required.

SOURCES AND REVIEW

Primary authorities.

Last source check
18 Sep 2026
MAINTAINED BYChina Legal Portal Editorial
LAST REVIEWED
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