股权激励方案落地执行
十年股权整理解决方案落地实施

　　这是一位老板咨询的问题，自己是一家科技型贸易公司，现在公司业务转型，需要搭建技术研发公司，老板正在自己的行业圈子里招募技术合伙人，刚好有位行业专家，想参与项目，但是现在还不能全职，自己在其他地方还任职着。说是看好项目，说未来可以考虑全职参与，这种情况下，该怎么设计好股权合伙方案，同时新的研发公司该如何成立？是老板自己入股还是以原先的贸易公司入股呢？

　　This is a question consulted by a boss who is a technology-based trading company. The company is currently undergoing business transformation and needs to establish a technology research and development company. The boss is recruiting technology partners in his industry circle and happens to have an industry expert who wants to participate in the project, but he cannot work full-time yet. He is also working in other places. How to design a good equity partnership plan and establish a new research and development company in the case of being optimistic about the project and considering full-time participation in the future? Is it the boss's own investment or the original trading company's investment?

　　2综合分析

　　2. Comprehensive analysis

　　我们分析，最好的合伙人是既出钱又出力，但是现在的现状，项目不明朗，技术专家想合伙，也需要设计好的合伙方案，能够让其全力参与，最好未来可以全职参与。

　　We analyze that the best partner is one who provides both money and effort. However, given the current situation where the project is unclear and technical experts want to collaborate, they need to design a well-designed partnership plan that allows them to fully participate. It would be best if they could participate full-time in the future.

　　3如何设计股权合伙方案？具体来看如何设计与技术合伙人的股权合伙方案呢？可以考虑按照资金股和人力股的逻辑分配股权。比如总计出资100万元，按照资金股和人力股各占50%，技术专家出资20万元，占资金股10%，同时分配人力股20%，这样技术专家总计占有30%的股权。但是现在技术专家没有全职，可以先给10%的资金股，同时对应的20%的人力股只给分红权，而且这20%的分红权在分红的时候需要和考核挂钩，未全职前，享有10%的股权，30%的分红权。考核的维度与技术团队的搭建，产品成型，产生的销售额进行关联。这样既能实现前期的捆绑，也能进行相应的激励考核。如果不出钱，能给20%的分红权吗？原则上不允许，因为要成为股东，要出钱出力，未出资未全职的参与，成功的概率比较小，正所谓钱在哪，心在哪，如果不出钱，要么有顾虑，要么低成本参与一下，浅尝辄止。为了实现绑定，那这20%的分红权如何进行转股机制的设置呢？第一种情况，如果技术专家能够全职参与项目，这20%的股权可以直接变更为实股。全职后，享有30%的股权。第二种情况，按照新产品的研发进度，技术团队的组建，新产品产生的销售额，新研发公司的净利润等情况，设置对应的转股条件，达到一个条件，转5%的实股，这样分4步走，夯实技术专家的股权。还要签订竞业限制协议，防止核心技术泄漏或被其他公司盗用。还有一个关键问题，新成立的研发公司是老板自然人持股还是用贸易公司持股？建议是用贸易公司持股，本身两者有相关的业务关联，用公司做股东，分红免征企业所得税，对外投资没有企业所得税，转增注册资本免征企业所得税，因为研发公司前期投入比较大，如果被投资企业注销了，公司产生的投资损失，还可以税前扣除，整体上大大降低了税负，这些优势是自然人股东没有的。

　　How to design an equity partnership plan? Specifically, how to design an equity partnership plan with technology partners? Consider allocating equity according to the logic of capital stocks and human resources stocks. For example, if a total investment of 1 million yuan is made, the capital stock and human resources stock will each account for 50%, and the technical expert will contribute 200000 yuan, accounting for 10% of the capital stock. At the same time, 20% of the human resources stock will be allocated, so that the technical expert will hold a total of 30% of the equity. But now the technical experts do not have full-time positions, so they can be given 10% of the capital shares first, while the corresponding 20% of the human resources shares are only given dividend rights. Moreover, these 20% dividend rights need to be linked to assessment when distributing dividends. Before becoming full-time, they enjoy 10% equity and 30% dividend rights. The dimensions of assessment are related to the construction of the technical team, product development, and sales generated. This can not only achieve early bundling, but also carry out corresponding incentive assessments. If you don't pay, can you give me a 20% dividend right? In principle, it is not allowed because to become a shareholder, one needs to contribute money and effort. Those who do not contribute or participate full-time have a relatively low probability of success. As the saying goes, where the money is, where the heart is. If one does not contribute money, they either have concerns or participate at a low cost, and only try it superficially. How to set up the conversion mechanism for the 20% dividend rights in order to achieve binding? In the first scenario, if technical experts can participate in the project full-time, this 20% equity can be directly converted into actual shares. After full-time employment, enjoy 30% equity. The second scenario is to set corresponding conversion conditions based on the research and development progress of the new product, the formation of the technical team, the sales revenue generated by the new product, and the net profit of the new research and development company. When a certain condition is met, 5% of the shares will be converted into actual shares. This process is divided into four steps to solidify the equity of technical experts. We also need to sign a non compete agreement to prevent core technology leakage or theft by other companies. Another key question is whether the newly established R&D company is owned by a natural person or a trading company? The suggestion is to use a trading company to hold shares, as there is a related business relationship between the two. By using the company as a shareholder, dividends are exempt from corporate income tax. There is no corporate income tax on external investments, and the transfer of registered capital is exempt from corporate income tax. This is because the R&D company has a relatively large initial investment, and if the invested enterprise is cancelled, the investment losses incurred by the company can be deducted before tax, greatly reducing the overall tax burden. These advantages are not available to natural person shareholders.

　　4总 结未全职的合伙人，先出资占资金股，享有实股，兼职参与贡献的给分红权，设置考核条件。未来全职后或者达到转实股的条件时，可以分批次转股，达到股权绑定，激励约束的目的，新研发公司用原公司去成立，降低税负，整体规划，才能实现快速发展。

　　4. Summary: For partners who are not full-time, they should first contribute capital shares and enjoy actual shares. For those who participate in part-time contributions, they should be given dividend rights and assessment conditions should be set. After becoming a full-time employee or meeting the conditions for conversion into actual shares in the future, the company can be converted into shares in batches to achieve the purpose of equity binding and incentive constraints. The new R&D company can be established using the original company to reduce tax burden and achieve rapid development through overall planning.

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