Education, Science, Technology, Innovation and Life
Open Access
Sign In
  1. Home
  2. Journals
  3. Science of Law Journal
  4. Vol 4, Issue 5, 2025

Ownership and Rules for Capital Contribution in the Digital Economy

Download as PDF

DOI: 10.23977/law.2025.040513 | Downloads: 2 | Views: 49

Author(s)

Li Mei 1

Affiliation(s)

1 Chongqing Qihui Law Firm, Chongqing, 400023, China

Corresponding Author

Li Mei

ABSTRACT

Data assets typically involve multiple overlapping domains including intellectual property rights, contractual licensing, user privacy rights, platform liability, competition law, and data protection legislation. With the improvement of regulations such as the Company Law (Revised) and the Implementation Measures for Company Registration Administration (2025), data has established preliminary legal foundations as a form of capital contribution in corporate structures. However, current legislation still lacks clarity regarding ownership determination, valuation mechanisms, and contribution rules for corporate data assets, resulting in institutional conflicts. Therefore, it is essential to develop a theoretical framework and draw on international best practices to establish the "data usage income rights" system. This requires clarifying contribution requirements for data assets, building a professional evaluation and registration system, and improving judicial relief mechanisms. Through coordinated multi-dimensional measures, a systematic framework for ownership and capital contribution can be established, thereby providing robust legal safeguards for the market circulation of data elements.

KEYWORDS

Data Asset Ownership; Data Usage Income Rights; Contribution Rules; Digital Economy; Institutional Improvement

CITE THIS PAPER

Li Mei. Ownership and Rules for Capital Contribution in the Digital Economy. Science of Law Journal (2025) Vol. 4: 90-95. DOI: http://dx.doi.org/DOI: 10.23977/law.2025.040513.

REFERENCES

[1] Zhang Suhua. Legal Realization of Structural Separation of Data Property Rights [J]. Dongfang Law Review, 2023, (02):73-85.
[2] Zhang Yanping. Key Elements and Strategies for Data Asset Accounting [J]. China Collective Economy, 2025, (17):161-164.
[3] Xue Qian, Zeng Xiaoqing, Ouyang Zanyou. Discussion on key issues of data asset inclusion in the balance sheet under the background of digital intelligence [J]. China Certified Public Accountant, 2024,(10):105-113.
[4] Yan Xiaqiu, Qi Yuqin. Legal Risks and Institutional Optimization in Auditing the Recognition of Data Assets in Financial Statements [J]. International Business Accounting, 2025, (18):67-71.

All published work is licensed under a Creative Commons Attribution 4.0 International License.

Copyright © 2016 - 2031 Clausius Scientific Press Inc. All Rights Reserved.