股权激励方案落地执行
十年股权整理解决方案落地实施

所有的股权架构，本质上就起3个作用啊，分别是这个第一个规避风险，第二个是控制权集中，第三个是税务安排；

All equity structures essentially serve three purposes, namely risk mitigation, concentration of control, and tax arrangements;

一、规避风险

1、 Risk avoidance

规避风险这点在新公司法施行后，尤其是所谓的“防火墙公司”，其实已经没有太多的作用了啊；

After the implementation of the new company law, especially the so-called "firewall companies", risk avoidance has lost much of its effectiveness;

一是新公司法，要五年内完成注册资金实缴，加快了实缴期，既然已经实缴了，说白了我们股东的责任已经履行完成了，你就不用再承担更多责任了；

One is the new company law, which requires the registered capital to be paid in within five years, accelerating the payment period. Since we have already paid in, in other words, our shareholder responsibilities have been fulfilled, and you do not need to bear any more responsibilities;

二是新公司法的横、纵向都有穿透了；

Secondly, the new company law has penetrated both horizontally and vertically;

纵向穿透：新《公司法》：公司股东滥用公司法人独立地位和股东有限责任，逃避债务，严重损害公司债权人利益的，应当对公司债务承担连带责任；就是可以由公司穿透到个人连带责任；

Vertical penetration: According to the new Company Law, if a company's shareholders abuse the independent status of the legal person and the limited liability of shareholders, evade debts, and seriously damage the interests of the company's creditors, they shall bear joint and several liability for the company's debts; It can penetrate from the company to individual joint liability;

横向穿透：新《公司法》：股东利用其控制的两个以上公司实施前款规定行为的（即滥用公司法人独立地位和股东有限责任，逃避债务，严重损害公司债权人利益的），各公司应当对任一公司的债务承担连带责任。

Horizontal penetration: According to the new Company Law, if a shareholder uses two or more companies under their control to commit the acts specified in the preceding paragraph (i.e. abuses the independent status of the company's legal person and the limited liability of shareholders, evades debts, and seriously damages the interests of the company's creditors), each company shall bear joint and several liability for the debts of any company.

就是多个公司之间，可以横向穿透到任一个公司连带责任；

It means that multiple companies can horizontally penetrate into any one company's joint liability;

二、控制权集中

2、 Concentration of Control

这点是可以通过股权架构去实现的，比如我想给我的股东去分股份，但是我不想让他拥有投票权、决策权，我想把决策权全部控制在我自己手里，然后我可以给他分钱，但不愿意给他分权，对吧？可以通过搭建一个有限合伙企业来做为持股平台来实现这点，具体有限合伙企业怎么去搭建，我主页有相关的内容，感兴趣的可以去看看，这里就不去细讲了。

This can be achieved through equity structure, for example, I want to distribute shares to my shareholders, but I don't want them to have voting or decision-making power. I want to control all decision-making power in my own hands, and then I can give them money, but I don't want to delegate power to them, right? This can be achieved by setting up a limited partnership enterprise as a shareholding platform. The specific steps for setting up a limited partnership enterprise can be found on my homepage. If you are interested, you can take a look. I won't go into detail here.

三、税务安排

3、 Tax arrangements

控股公司的设置啊，在3件事上可以少交税，或者说延迟交税。

The establishment of a holding company can reduce or delay tax payments in three aspects.

其一：用于投资的资金能减免税款；

One: Funds used for investment can be exempted from taxes;

分红上来的资金，如果是个人股东直接缴纳20%的个税啊，公司分红免征，只要你不继续往上分红，资金可以用于其他投资。

If the funds from dividends are directly paid by individual shareholders with a 20% personal income tax, the company's dividends are exempt. As long as you do not continue to distribute dividends, the funds can be used for other investments.

其二：投资损失的抵免；

Secondly, offsetting investment losses;

比如说我投资A公司，赚了100万，交20%个税；投资B公司，亏了100万，能够互抵吗？个人不能，要交20万个税；控股公司可以抵免。

For example, when I invested in Company A and earned 1 million, I paid 20% personal income tax; Investing in Company B resulted in a loss of 1 million, can we offset it? Individuals are not allowed to pay a personal income tax of 200000 yuan; The holding company can offset.

其三，公司之间亏损相抵，减免部分税费；

Thirdly, offsetting losses between companies and reducing some taxes and fees;

控股公司的实际税负低于业务公司的，因为控股公司它是纯粹的费用中心啊，基于这一点你就可以做一定的税务安排，最常见的就是向下安排股东借款，控股公司收息，这个利息通常来讲仍然不能够覆盖亏损啊，那也就不需要交税，而业务公司层面可以享受利息扣除。

The actual tax burden of a holding company is lower than that of a business company because it is a pure expense center. Based on this, you can make certain tax arrangements, the most common of which is to arrange shareholder loans downwards. The holding company collects interest, which usually cannot cover losses, so there is no need to pay taxes, and the business company can enjoy interest deduction.