针对企业家们普遍对于股权架构顶层设计的价值与意义认知不够的实际情况，为让企业家们认清股权顶层架构设计的现实必要性，
山东顶层架构设计公司将结合多年的股权咨询和服务的实战经验，从控制权和税务成本两个维度来解析如何进行股权架构设计，以期对企业家朋友产生有益的启发和思考。
In view of the fact that entrepreneurs generally do not understand the value and significance of the top-level design of equity structure, in order to make entrepreneurs understand the practical necessity of the top-level design of equity structure, Shandong Top-level Architecture Design Company will combine years of practical experience in equity consulting and services to analyze how to design equity structure from the two dimensions of control and tax costs, with a view to generating beneficial inspiration and thinking for entrepreneurs.
一、企业进行股权架构设计的意义
1、 The significance of equity structure design for enterprises
股权架构是公司治理的源头，良好的股权架构将为公司管理、决策以及开展股权激励和股权融资奠定坚实的基础；如果股权架构存在隐患，那么随着公司发展，股东之间往往会产生分歧和矛盾，甚至产生控制权纠纷。
The equity structure is the source of corporate governance, and a good equity structure will lay a solid foundation for corporate management, decision-making, and equity incentive and equity financing; If there are hidden dangers in the equity structure, then with the development of the company, there will often be differences and contradictions between shareholders, and even control disputes.
二、通过股权架构设计可保障公司控制权
2、 The company's control can be guaranteed through the design of equity structure
企业家实现公司控制权的方式主要包括内部控制和外部架构控制，内部控制可以通过股权控制、协议和章程控制、董事会控制等方式实现，外部控制包括控股公司金字塔杠杆架构和有限合伙企业架构。
The ways for entrepreneurs to achieve corporate control mainly include internal control and external structure control. Internal control can be achieved through equity control, agreement and articles of association control, board control, etc. External control includes pyramid leverage structure of holding company and limited partnership structure.
关于内部控制：
About internal control:
1、企业家通过股权实现控制权，必须知道的几条股权比例线。
1. In order to realize control through equity, entrepreneurs must know several equity proportion lines.
企业要设计好股权架构、消除公司发展过程中控制权隐患，就要熟悉相关股权比例对控制权的影响。对于股东而言，持有不同比例的股权具有不同的意义。
In order to design the equity structure and eliminate the hidden danger of control in the company's development process, enterprises should be familiar with the impact of relevant equity ratio on control. For shareholders, holding different proportions of equity has different meanings.
《公司法》中规定的几个重要比例，是股权控制的“生命线”。根据公司法规定，持有67%（三分之二）以上股权的股东享有对公司绝对控制权，有权决定公司的一切事项；持有51%以上股权的股东享有对公司的相对控制权，有权决定公司的日常经营事务；持有公司34%（三分之一）以上的股东对公司重大事项享有一票否决权。所以，通过股权比例实现控制是简单高能效的控制方式。
Several important proportions stipulated in the Company Law are the "lifeline" of equity control. According to the provisions of the Company Law, shareholders holding more than 67% (two thirds) of the shares enjoy absolute control over the company and have the right to decide all matters of the company; The shareholders holding more than 51% of the shares have the relative control over the company and have the right to decide the daily business affairs of the company; Shareholders holding more than 34% (one third) of the company have one vote of veto on major issues of the company. Therefore, controlling through equity ratio is a simple and efficient control method.
2、一致行动协议、委托投票、公司章程可以有效帮助企业家实现公司控制权。
2. The agreement of concerted action, proxy voting and the articles of association can effectively help entrepreneurs achieve corporate control.
有些时候，企业的客观实际情况（比如股东未来贡献价值在创业初期无法确定）决定了企业的股权分配比例一开始就无法做到有明确的实际控制人，出现平分股权或者股权均衡的情况，这种情况下就只能通过股权控制以外的其他方式来解决前述问题带来的公司没有实际控制人的问题。
In some cases, the objective and actual situation of the enterprise (for example, the future contribution value of shareholders cannot be determined at the initial stage of entrepreneurship) determines that the equity distribution proportion of the enterprise cannot have a clear actual controller at the beginning. In this case, the problem that the company has no actual controller can only be solved by means other than equity control.
股东之间通过签署一致行动协议可以实现股东在出现分歧时以谁的意见作为决策依据的问题，或者股东将投票权直接委托给其他股东行使，进而保证公司能够有效决策，不陷入僵局。
By signing a unanimous action agreement between shareholders, the issue of who's opinion should be taken as the basis for decision-making in case of disagreement can be realized, or shareholders can directly delegate their voting rights to other shareholders, so as to ensure that the company can make effective decisions without deadlock.
3、控制董事会是企业家实现公司实际控制权的有效方式。
3. Controlling the board of directors is an effective way for entrepreneurs to realize the actual control of the company.
公司董事会是公司日常经营的决策机构，有权决定公司机构的设置和总经理、财务总监等公司核心人员的选聘、解聘。公司创始人通过享有董事会多数席位，可以实现即便在股权比例不能绝对控股的情形下，也可有效对公司实际控制，掌握公司的实际经营权。
The board of directors of the company is the decision-making body of the company's daily operation, and has the right to decide the establishment of the company's organization and the selection and dismissal of the company's key personnel such as the general manager and the chief financial officer. By enjoying the majority of the seats on the board of directors, the founder of the company can effectively control the company and grasp the actual management right of the company even if the equity ratio cannot be absolutely controlled.
现实中，很多公司创始人因为认知原因，忽视股权架构的前期设计，认为股权架构设计是大公司才会做的事，自己的企业规模还小没有必要考虑。后来，随着企业的经营发展、产业延伸，不断壮大，一些潜在的问题就开始慢慢显现出来，这时候为了解决问题再开始考虑找律师等专业人士提供解决方案，必然产生较大的时间和金钱成本，需要付出巨大的代价。
In reality, many founders of companies ignore the preliminary design of equity structure for cognitive reasons, and think that equity structure design is a thing that only large companies can do. It is not necessary to consider the size of their own enterprises. Later, with the business development, industrial extension and continuous expansion of the enterprise, some potential problems began to emerge slowly. At this time, in order to solve the problem, we began to consider looking for lawyers and other professionals to provide solutions, which will inevitably result in a large cost of time and money, and will have to pay a huge price.
其实，股权架构设计与公司经营合法合规一样，跟公司规模的大小无关，不论企业规模的大小，股权架构设计都有着同等重要的意义，与其亡羊补牢，在出现问题后再调整，不如提前做好规划，尽早完善公司股权架构设计。您对此有什么需求可以随时来我们网站
http://www.lushangyun.com进行咨询！
In fact, the equity structure design is the same as the legal and compliance of the company's operation, and has nothing to do with the size of the company. Regardless of the size of the enterprise, the equity structure design has the same important significance. It is better to make a plan in advance and improve the company's equity structure design as soon as possible than to make up for the mistakes and adjust after the problems occur. You can come to our website at any time if you have any needs http://www.lushangyun.com Consult!
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