Article 23 The registered capital of a limited liability company is the amount of capital contribution actually paid up by all shareholders and registered with the company registration authority.

　　有限责任公司的注册资本不得少于下列最低限额：

　　The registered capital of a limited liability company shall not be less than：

　　（一）以生产经营为主的公司人民币五十万元；

　　（i） Renminbi 500，000 Yuan if it primarily engages in production；

　　（二）以商品批发为主的公司人民币五十万元；

　　（ii） Renminbi 500，000 Yuan if it primarily engages in commodity wholesale；

　　（三）以商业零售为主的公司人民币三十万元；

　　（iii） Renminbi 300，000 Yuan if it primarily engages in commodity retail；

　　（四）科技开发、咨询、服务性公司人民币十万元。

　　（iv） Renminbi 100，000 Yuan if it engages in scientific and technical development， consulting or service.

　　特定行业的有限责任公司注册资本最低限额需高于前款所定限额的，由法律、行政法规另行规定。

　　If for a specific industry， the required minimum registered capital exceeds any of the minimum levels prescribed above， such minimum requirement shall be separately prescribed by the relevant national statute or administrative regulations.

　　第二十四条：股东可以用货币出资，也可以用实物、工业产权、非专利技术、土地使用权作价出资。对作为出资的实物、工业产权、非专利技术或者土地使用权，必须进行评估作价，核实财产，不得高估或者低估作价。土地使用权的评估作价，依照法律、行政法规的规定办理。

　　Article 24 Shareholders may contribute their capital in the form of cash， as well as in the forms of tangible goods， industrial property， non-patented technology and land use rights at certain value. If any tangible goods， industrial property， non-patented technology or land use rights are contributed as capital， they must be appraised and the property rights therein must be verified， and the contributed items may not be over-valued or under-valued. Appraisal on land use rights shall be carried out in accordance with the provisions of the relevant national statute and administrative regulations.

　　以工业产权、非专利技术作价出资的金额不得超过有限责任公司注册资本的百分之二十，国家对采用高新技术成果有特别规定的除外。

　　Where industrial property or non-patented technology is contributed as capital at certain value， its valuation shall not exceed 20 percent of the total registered capital， except where the state makes special provisions for companies utilizing high and new technologies.

　　第二十五条：股东应当足额缴纳公司章程中规定的各自所认缴的出资额。股东以货币出资的，应当将货币出资足额存入准备设立的有限责任公司在银行开设的临时帐户；以实物、工业产权、非专利技术或者土地使用权出资的，应当依法办理其财产权的转移手续。

　　Article 25 Each shareholder shall invest in full the capital contribution which he has subscribed for in accordance with the articles of association. If a shareholder makes his capital contribution in cash， he shall deposit in full the amount of such cash capital contribution into a temporary bank account opened for the contemplated limited liability company； If capital contribution is made in the form of tangible goods， industrial property， non-patented technology or land use rights， the appropriate transfer procedure for the property rights therein shall be carried out in accordance with the law.

　　股东不按照前款规定缴纳所认缴的出资，应当向已足额缴纳出资的股东承担违约责任。

　　A shareholder who fails to invest the capital contribution which he has subscribed for in accordance with the previous Paragraph is liable for breach of contract to those shareholders who have invested in full the capital contribution they have subscribed for.

　　第二十六条：股东全部缴纳出资后，必须经法定的验资机构验资并出具证明。