股权激励方案落地执行
十年股权整理解决方案落地实施

　　股权激励，是指企业以股权的形式向员工支付劳动报酬。与单纯获取现金报酬相比，员工获得股权后，其心理层面的价值认同将与公司紧密相连，自身的角色定位也不再仅仅是公司的普通员工，而是成为公司的重要利益相关者之一，即公司的“主人翁”。在IPO审核中，股权激励是证监会和交易所重点关注事项，直接关系股权清晰性、业绩真实性与合规风险。

　　Equity incentive refers to the payment of labor remuneration to employees by enterprises in the form of equity. Compared to simply receiving cash compensation, after employees acquire equity, their psychological value identification will be closely linked to the company, and their role positioning will no longer be just an ordinary employee of the company, but become one of the important stakeholders of the company, that is, the "owner" of the company. In IPO review, equity incentives are a key focus of the China Securities Regulatory Commission and exchanges, directly related to the clarity of equity, the authenticity of performance, and compliance risks.

　　股权激励协议审核需关注多方面要点，以下结合不同场景为你梳理关键内容：一、主体与程序

　　The review of equity incentive agreements needs to pay attention to multiple key points. The following will summarize the key content based on different scenarios: 1. Subject and Procedure

　　1.合同主体

　　1. Contract subject

　　· 明确激励对象范围（如核心高管、技术骨干），避免全员持股导致股权分散。若激励对象众多，可通过持股平台（如合伙企业）间接持股，确保持股平台投票权稳定。

　　·Clearly define the scope of incentive targets (such as core executives and technical backbones) to avoid the dispersion of equity caused by full shareholding. If there are many incentive targets, indirect shareholding can be held through shareholding platforms (such as partnerships) to ensure stable voting rights on the shareholding platform.

　　· 协议签署方通常为股权出让方、持股平台、激励对象，公司本身一般不作为签署方，以避免纠纷被认定为劳动争议。

　　·The signatories of the agreement are usually the equity transferor, the shareholding platform, and the incentive object. The company itself is generally not a signatory to avoid disputes being recognized as labor disputes.

　　2.程序合规性

　　2. Program compliance

　　· 制度化股权激励方案需经董事会审议、股东会全体股东一致通过；个别股权激励需取得其他股东同意及放弃优先购买权的书面文件。二、激励条款设计

　　·The institutionalized equity incentive plan needs to be reviewed by the board of directors and unanimously approved by all shareholders at the shareholders' meeting; Individual equity incentives require written consent from other shareholders and waiver of pre emptive rights. 2、 Incentive clause design

　　1.授予条件与数量

　　1. Grant conditions and quantity

　　· 授予条件可包括入职年限、业绩考核、竞业禁止、保密义务等。

　　·The granting conditions may include years of employment, performance evaluation, non compete agreements, confidentiality obligations, etc.

　　· 股权比例设计需平衡创始人控制权与激励效果，一般建议总股本的5%-15%，科技型企业可适当提高。

　　·The equity ratio design needs to balance the founder's control and incentive effects. It is generally recommended to use 5% -15% of the total share capital, which can be appropriately increased for technology-based enterprises.

　　2.行权与解锁条件

　　2. Exercise and unlocking conditions

　　· 行权价格可参考最近轮次融资估值设置折扣，但不宜低于每股净资产。

　　·The exercise price can be discounted based on the valuation of the most recent round of financing, but should not be lower than the net asset value per share.

　　· 行权期限根据企业生命周期设定，初创企业12-24个月，成长期企业18-36个月。

　　·The exercise period is set according to the lifecycle of the enterprise, ranging from 12-24 months for start-up companies and 18-36 months for growth stage companies.

　　· 锁定期一般为12-36个月，锁定期内激励股权不得转让、质押或用于偿债。三、风险防范与退出机制

　　·The lock up period is generally 12-36 months, during which the incentive equity cannot be transferred, pledged, or used for debt repayment. 3、 Risk prevention and exit mechanism

　　1.法律适用与管辖

　　1. Legal Application and Jurisdiction

　　· 协议中明确约定“依据《民法典》《公司法》等制定，不适用劳动法律法规”，并约定由法院管辖，排除劳动仲裁。

　　·The agreement clearly stipulates that "labor laws and regulations shall not apply in accordance with the Civil Code, Company Law, and other relevant laws and regulations", and stipulates that it shall be under the jurisdiction of the court, excluding labor arbitration.

　　2.回购与退出条款

　　2. Repurchase and Exit Terms

　　· 约定激励对象离职、违反竞业禁止、业绩不达标等情形下的股权回购机制，明确回购价格（如按原价或市场价折价回购）。

　　·Establish a mechanism for equity repurchase in cases where the incentive recipient resigns, violates non compete agreements, or fails to meet performance standards, and specify the repurchase price (such as repurchase at the original price or market price discount).

　　· 非过错离职时，已成熟股权可继续持有，未成熟股权由公司或实际控制人回购。四、税务与合规

　　·When resigning without fault, mature equity can continue to be held, while immature equity can be repurchased by the company or the actual controller. 4、 Taxation and Compliance

　　1.税务处理

　　1. Tax treatment

　　· 明确股权转让产生的个人所得税由何方承担，避免因股权溢价导致税负过重引发纠纷。

　　·Clarify who shall bear the personal income tax arising from equity transfer, in order to avoid disputes caused by excessive tax burden due to equity premium.

　　2.信息披露与合规

　　2. Information Disclosure and Compliance

　　· 若企业有上市计划，需确保股权激励计划符合监管要求，如激励对象适格性、定价公允性、股份支付费用处理等，避免突击授予或等待期过短等问题。五、特殊情形处理

　　·If a company has a listing plan, it needs to ensure that the equity incentive plan meets regulatory requirements, such as the eligibility of incentive targets, fair pricing, and handling of share based payment expenses, to avoid issues such as sudden grants or short waiting periods. 5、 Special case handling

　　1.虚拟股权与分红权

　　1. Virtual equity and dividend rights

　　· 虚拟股权不改变公司股权结构，仅授予分红权，需明确分红计算方式及虚拟股权与注册资本的挂钩规则。

　　·Virtual equity does not change the company's equity structure and only grants dividend rights. It is necessary to clarify the calculation method of dividends and the rules linking virtual equity to registered capital.

　　· 分红权转股权模式需约定分红转股的条件和比例。

　　·The dividend to equity conversion model requires agreement on the conditions and proportions of dividend to equity conversion.

　　2.持股平台与代持

　　2. Stock holding platform and proxy holding

　　· 若通过持股平台间接持股，需明确普通合伙人与有限合伙人的权利义务，确保持股平台控制权稳定。

　　·If holding shares indirectly through a shareholding platform, it is necessary to clarify the rights and obligations of general partners and limited partners to ensure the stability of control over the shareholding platform.

　　· 代持安排需签订代持协议，明确代持人与激励对象的权利义务，避免代持纠纷。审核时需结合企业实际情况（如发展阶段、上市计划等），确保协议条款既能实现激励目的，又能有效防范法律风险。

　　·The proxy arrangement requires the signing of a proxy agreement, which clarifies the rights and obligations of the proxy holder and the incentive object, and avoids proxy disputes. When reviewing, it is necessary to take into account the actual situation of the enterprise (such as development stage, listing plan, etc.), to ensure that the agreement terms can achieve the incentive purpose and effectively prevent legal risks.

　　本文由  山东股权激励落地    友情奉献.更多有关的知识请点击  http://www.lushangyun.com/   真诚的态度.为您提供为全面的服务.更多有关的知识我们将会陆续向大家奉献.敬请期待.

　　This article is about the implementation of equity incentives and friendship contributions in Shandong For more related knowledge, please click http://www.lushangyun.com/ Sincere attitude To provide you with comprehensive services We will gradually contribute more relevant knowledge to everyone Coming soon.