股权激励方案落地执行
十年股权整理解决方案落地实施

1、横向股权结构分为：

1. The horizontal equity structure is divided into:

一元股权结构强调同股同权。

The unitary equity structure emphasizes equal rights and shares.

二元股权结构则将控制权与股权比例分离，国外较普遍应用，国内上市的企业不适用。比如创始人只有1%的股权，就算企业上市99%的股权分出去了，签订了投票委托权协议，决策权与控制权仍掌握在自己手里。

The dual equity structure separates control and equity ratio, which is commonly used abroad but not for domestic listed companies. For example, if the founder only has 1% equity, even if 99% of the company's equity is distributed after going public and a voting power agreement is signed, the decision-making and control rights are still in their own hands.

多元股权结构则根据4C理论进行细分为创始人、合伙人、核心员工、投资人，分别授予股权。

The diversified equity structure is subdivided according to the 4C theory into founders, partners, core employees, and investors, each granting equity.

包括：（1）创始人股；（2）出资股；（3）岗位贡献股；（4）资源贡献股；（5）合伙人团队股；（6）其他。

Including: (1) Founder's shares; (2) Contributing shares; (3) Job contribution stocks; (4) Resource contribution stocks; (5) Partner team shares; (6) Other.

2、纵向架构按照持股形式分为：

2. The vertical structure is divided into:

直接持股：表示要进行工商登记的部分是各自持有的全部股权，直接登记部分的股权是指各自已经成熟的股权+未成熟的股权；

Direct shareholding: The portion that needs to be registered with the industry and commerce department refers to all the equity held by each party. The directly registered portion of equity refers to their mature equity+immature equity;

大股东代持：表示该部分股权仍然登记在大股东名下，实际股权不显名，或者是未成熟部分股权；

Holding on behalf of major shareholders: indicates that the portion of equity is still registered under the name of the major shareholder, and the actual equity is not disclosed, or it is an immature portion of equity;

持股平台：通过有限合伙企业的形式，创始人做为有限合伙的GP，被激励对象作为LP，基于有限合伙的特殊性，通过修改有限合伙协议，GP是法定的绝对控制人。以较低的纳税成本稳定股权结构，是当前股权激励的主要方式。

Stock holding platform: In the form of a limited partnership enterprise, the founder serves as the GP of the limited partnership, and the incentivized object serves as the LP. Based on the special nature of the limited partnership, the GP is the legal absolute controller by modifying the limited partnership agreement. Stabilizing the equity structure with lower tax costs is currently the main way of equity incentives.