The amount of nonmonetary contributions made by a beneficial investor of a newly established enterprise is the amount that is appraised by a qualified accounting (audit or tax) firm.

• 新办企业的权益性投资人以非货币性资产进行出资的，经有资质的会计(审计、税务)事务所进行评估的，以评估后的价值作为出资金额；