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问题	股东能否以权利出资
释义	股东可以以权利出资，注册资本出资形式有货币，这是最普遍，也是最便捷的出资形式。还可以用实物出资或者是土地使用权等权利出资，但是需要进行评估作价。【本文关联的相关法律依据】《公司法》第二十七条股东可以用货币出资，也可以用实物、知识产权、土地使用权等可以用货币估价并可以依法转让的非货币财产作价出资；但是，法律、行政法规规定不得作为出资的财产除外。对作为出资的非货币财产应当评估作价，核实财产，不得高估或者低估作价。法律、行政法规对评估作价有规定的，从其规定。
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