股权激励方案落地执行
十年股权整理解决方案落地实施

司股权架构是很多企业老板们非常关注的一个问题，那到底怎样确保公司股权架构科学、合理呢？公司股权架构设置其实质就是要处理好两个问题：一、控制权问题；二、税务成本问题。

The equity structure of a company is a concern for many business owners, so how to ensure that the company's equity structure is scientific and reasonable? The essence of setting up a company's equity structure is to handle two issues well: first, the issue of control rights; 2、 Tax cost issues.

对于控制权问题，我们需要注意以下几个比例：

For control issues, we need to pay attention to the following proportions:

第一个67%，即对公司具有绝对控制权！

The first 67% means absolute control over the company!

如果公司章程没有特别规定，股东持股比例达到67%及以上时，则手握三分之二以上的表决权，这样能确保顺利通过股东大会普通决议，甚至是特别决议。 对于修改公司章程、增资扩股等重大事项都需要对公司具有绝对控制权。

If there is no special provision in the company's articles of association, when the shareholder's shareholding ratio reaches 67% or more, they hold more than two-thirds of the voting rights, which can ensure the smooth passage of ordinary or even special resolutions at the shareholders' meeting. For major matters such as amending the company's articles of association, increasing capital and expanding shares, it is necessary to have absolute control over the company.

第二个51%，即对公司具有相对控制权！

The second 51%, which means having relative control over the company!

如果公司章程没有特殊规定，股东持股比例达到51%及以上时，则手握二分之一以上的表决权，这样能确保顺利通过股东大会普通决议。

If there are no special provisions in the company's articles of association, when the shareholder's shareholding ratio reaches 51% or more, they hold more than half of the voting rights, which can ensure the smooth passing of ordinary resolutions at the shareholders' meeting.

第三个34%，即对公司重大事项拥有一票否决权！

The third 34%, which means having one veto power over major issues of the company!

股东持股比例达34%，则占比大于三分之一，对于关乎公司生死存亡的、需三分之二以上表决权通过才有效的重大事项有直接否决权。不过对于过半数即可通过的普通决议，则无一票否决权。

If the shareholder's shareholding ratio reaches 34%, it accounts for more than one-third, and has direct veto power over major matters related to the survival of the company that require more than two-thirds of the voting rights to be effective. However, for ordinary resolutions that can be passed by a majority, there is no veto power.

因此，我们可以根据实际需要按照上述比例来保持对公司的控制权。当然，在公司股权架构设置中我们还可以充分利用投票权委托、一致行动人协议、有限合伙、AB 股计划等特殊安排，做到以较少出资但仍能掌控公司的控制权。

Therefore, we can maintain control over the company according to the above proportion according to actual needs. Of course, in the setting of the company's equity structure, we can also make full use of special arrangements such as voting rights delegation, concerted action agreement, limited partnership, AB share plan, etc., to achieve control of the company with less investment.

下面我们再来说一说股权架构设置中的税务成本问题：

Next, let's talk about the tax cost issue in the equity structure setting:

对于股东而言，涉及到的纳税环节通常出现在利润分配、股权转让、转增注册资本、撤资退出、清算等时点。当出现这些情形时要交什么税、税负成本是多少，这就直接取决于我们当初公司股权架构是如何设置的。

For shareholders, the tax payment process usually occurs at points such as profit distribution, equity transfer, conversion of registered capital, withdrawal of capital, and liquidation. When these situations arise, the taxes to be paid and the cost of tax burden depend directly on how our company's equity structure was initially established.

怎样设置公司股权架构

How to set up a company's equity structure

通常，公司股权架构有三种基本模式！

Usually, there are three basic models for a company's equity structure!

模式一：合伙企业持股

Model 1: Partnership enterprise shareholding

合伙企业持股多适用于投资者对分红、转让套现比较在意，但对未来是否上市、能否长久经营不在意。合伙企业持股涉及到的税务成本为：合伙企业不纳税，合伙企业个人交个税。分红个税20%；股权转让按照5%-35%交个税。合伙企业可以通过税务洼地享受优惠政策加财政返税或者直接核定，综合税负成本较低。

Partnership enterprise shareholding is more suitable for investors who are more concerned about dividends and cash transfers, but do not care about whether they will go public in the future and whether they can operate for a long time. The tax costs involved in the shareholding of a partnership enterprise are: the partnership enterprise does not pay taxes, and the individual of the partnership enterprise pays personal income tax. Dividend income tax of 20%; Equity transfer shall be subject to personal income tax at a rate of 5% -35%. Partnership enterprises can enjoy preferential policies and fiscal rebates through tax havens or direct verification, resulting in lower overall tax burden costs.

模式二：有限公司持股

Mode 2: Limited company shareholding

有限公司持股多适用于企业没有上市计划，股东也不太关心分红，只专注于经营发展特别具有匠心精神的企业。有限公司持股涉及到的税务成本为：利润分配时延迟交分红个税，股权转让，按照20%交税，但综合税负成本都为40%，税负较高。

Limited company shareholding is more suitable for enterprises that do not have a listing plan, and shareholders are not very concerned about dividends, only focusing on business development with a special spirit of craftsmanship. The tax costs involved in holding shares in a limited company are: delayed payment of dividend income tax during profit distribution, and equity transfer, with a tax rate of 20%. However, the comprehensive tax burden cost is 40%, which is relatively high.

模式三：个人+有限公司+合伙企业混合形式持股

Mode 3: Individual+Limited Company+Partnership Enterprise Mixed Form Shareholding

混合形式持股多适用于公司有资本运作、上市计划的企业。由有限公司长期持股，保持公司的控制权；合伙企业持股用于上市前股权转让变现；个人持股用于上市后变现。合伙企业上市前股转、上市后个人减持都可以通过税务洼地享受优惠政策加财政返税或者直接核定，综合税负成本较低。

Mixed form shareholding is mostly suitable for companies with capital operations and listing plans. Long term shareholding by a limited company to maintain control of the company; The shareholding of the partnership enterprise is used for pre listing equity transfer and realization; Individual shareholding is used for post listing monetization. Partnership enterprises can enjoy preferential policies and fiscal rebates through tax havens or direct verification for pre listing share conversions and post listing individual reductions, resulting in lower overall tax burden costs.

以上是三种基本模式，在实际操作中，通常还会根据需要进行多种模式的嵌套。总之，公司股权架构设置就直接决定了要交什么税、税负成本是多少。因此，我们需要提前规划好公司的股权架构。

The above are three basic modes, and in practical operation, multiple modes are usually nested as needed. In short, the establishment of a company's equity structure directly determines what taxes need to be paid and what the tax burden costs are. Therefore, we need to plan the company's equity structure in advance.

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