股权代持的原因多种多样，比如有特殊身份的人(公务员、国企干部、军人、承担竞业限制义务的人等)、避免公司之间形式上的关联性、股东人数过多、规避法律的强制性规定等，实际出资人基于信任关系将其出资形成的股权交给代持人持有。
There are various reasons for proxy holding of equity, such as individuals with special identities (such as civil servants, state-owned enterprise cadres, military personnel, those who undertake non compete obligations, etc.), avoiding formal connections between companies, having too many shareholders, and avoiding mandatory legal provisions. The actual investor hands over the equity formed by their investment to the proxy holder based on trust.
现在，
山东股权代持也在很多情况下用于大股东保持公司控制权的场景，如公司实施股权激励时，为了让员工享受到实际收益，但又不想让员工拥有该部分股权的表决权时，大股东可以将这些股权直接代持或者委托可控的人代持。
Nowadays, Shandong equity proxy holding is also used in many cases for major shareholders to maintain control of the company. For example, when a company implements equity incentives, in order to allow employees to enjoy actual benefits but do not want them to have the voting rights of this part of the equity, major shareholders can directly proxy or entrust controllable individuals to hold these equity rights.
在非上市公司尤其是有限公司中，股权代持是非常灵活的，适用的场景也非常多元化，只要双方协商-致，不违背法律的禁止性规定，在适用上是没有限制的。如果股东有意增强控制权，利用股权代持方式是一种可行的选择。
In non listed companies, especially limited companies, equity holding is very flexible and the applicable scenarios are also very diverse. As long as both parties negotiate and do not violate the prohibitive provisions of the law, there are no restrictions on its application. If shareholders intend to enhance their control, using equity proxy holding is a feasible option.
不过应当注意的是，股权代持存在一定的风险:
However, it should be noted that there are certain risks associated with equity proxy holding:
(1)实际股东的风险:按照高人民法院司法解释，名义股东将登记于其名下的股权转让、质押或者以其他方式处分时，如果处分行为符合善意取得的条件，实际股东将不能再行使股东权利，但可以要求名义股东赔偿损失。
(1) The risk of actual shareholders: according to the judicial interpretation of the Supreme People's Court, when the nominal shareholders transfer, pledge or dispose of the shares registered in their names in other ways, if the disposal acts meet the conditions of bona fide acquisition, the actual shareholders will no longer be able to exercise their rights, but can require the nominal shareholders to compensate for losses.
(2)名义股东的风险:当实际股东未履行出资义务时，若债权人追索，则名义股东需要在承诺的出资范围内承担补缴出资的义务，而不能以其不是实际投资人为由拒绝承担责任。
(2) The risk of nominal shareholders: When the actual shareholders fail to fulfill their capital contribution obligations, if the creditors pursue it, the nominal shareholders need to bear the obligation to make up the capital contribution within the promised scope of contribution, and cannot refuse to bear responsibility on the grounds that they are not the actual investors.
(3)实际出资人难以确立股东身份的风险:虽然司法解释肯定了股权代持协议的效力，但是投资权益并不等同于股东权益，投资权益只能向名义股东(代持人)主张，而不能直接向公司主张，存在一定的局限性。根据公司法解释，必须经过公司半数以上股东同意，实际出资人方可向法院请求公司变更股东、签发出资证明书、记载于股东名册、记载于公司章程并办那公司登记机关登记。
(3) The risk that the actual investor is difficult to establish the shareholder identity: although the judicial interpretation affirmed the effectiveness of the equity proxy agreement, the investment rights and interests are not equal to the shareholders' rights and interests, and the investment rights and interests can only be claimed to the nominal shareholders (proxy holders), not directly to the company, which has certain limitations. According to the interpretation of the Company Law, only with the consent of more than half of the shareholders of the company can the actual contributor request the court to change the shareholders of the company, issue a capital contribution certificate, record it in the register of shareholders, record it in the articles of association, and register with the company registration authority.
(4)税务风险:当未来条件成熟，双方之间解除关系时，需要进行股权转让。此时，税务问题随之而来。从形式上看，双方之间进行的就是普通股权转让，税务机构般不认可是为了解除代持关系进行还原操作，可能会要求按照公允价值计算缴纳所得税。
(4) Tax risk: When future conditions are ripe and the relationship between the two parties is terminated, equity transfer is required. At this point, tax issues arise. From a formal perspective, the transfer of ordinary equity between the two parties is generally not recognized by tax authorities as a restoration operation to terminate the holding relationship, and may require income tax to be calculated and paid at fair value.
That's all for the relevant content of equity proxy holding. I hope it can be helpful to you. For more information, please come to our website http://www.lushangyun.com Consult and understand!
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