对于非上市公司的长远发展来说，股权激励是十分必要的，而其架构设计更是发挥着关键性的作用。目的，在这方面有二种不再为行模型供非上市公司参考研究。

For the long-term development of non listed companies, equity incentive is very necessary, and its structure design plays a key role. Purpose, in this regard, there are two no longer line models for non listed companies.

模型一：激励对象直接持股

Model 1: direct shareholding of incentive objects

此种模型就是我们上文所说的员工直接持股，因其在法律上有着明确的保障，所以对激励对象来说，这种模型是受欢迎的。然而，对于公司来说，使用这种形式就意味着公司丧失了对员工的部分控制权，进而影响到整个团队的稳定性。正因如此，掌握着架构设计主动权的公司基本不会将之视为首选。

This model is the direct shareholding of employees mentioned above. Because it has clear legal protection, this model is popular for incentive objects. However, for the company, the use of this form means that the company has lost some control over employees, which will affect the stability of the whole team. For this reason, companies that take the initiative in architecture design will not regard it as the first choice.

激励对象间接持股模式二

Incentive object indirect shareholding mode II

两种模式的结构是大致相同的，其区别仅在有限公司与有限合伙之中。细究的话，二者不同的因素主要是持股平台的控制权与税负。

The structure of the two models is roughly the same, and the difference is only between limited company and limited partnership. If we study carefully, the different factors between the two are mainly the control right and tax burden of the shareholding platform.

持股平台的控制权

Control of shareholding platform

在模式一中大股东能够凭借其持股比例来控制有限公司，所以说，只要其持有的股份达到一定的比例，就能够掌握有限公司的话语权、行使表决权，进而控制整个持股平台。而有限合伙则不同，因为这种形式还有着一种特殊性，即合伙人的两种类别。在合伙企业法中，合伙人分为普通合伙人和有限合伙人两种，前者就是通常所说的GP，负责企业的经营管理；后者则是LP,基本不参与公司管理，也不对外代表公司。在有限合伙形式的员工持股平台中，无论GP所持股份有多少，哪怕只有1%，也能够对有限合伙平合行使表决权。

In mode 1, major shareholders can control the limited company by virtue of their shareholding ratio. Therefore, as long as they hold a certain proportion of shares, they can master the discourse right and exercise the voting right of the limited company, and then control the whole shareholding platform. Limited partnership is different, because this form also has a particularity, that is, the two types of partners. In the partnership law, partners are divided into general partners and limited partners. The former is commonly referred to as GP, which is responsible for the operation and management of the enterprise; The latter is LP, which basically does not participate in the company's management and does not represent the company externally. In the ESOP platform in the form of limited partnership, no matter how many shares GP holds, even if it is only 1%, it can also exercise the voting right on the limited partnership.

税负

Tax burden

有限公司的税务可分为企业所得税和个人所得税。如果有限公司是原企业的分红，当原企业进行分红时，针对分红而言，有限公司就不需要再交所得税：而员工持胶平台在向员工分红时，则需要20的个人所得税。

The tax of a limited company can be divided into enterprise income tax and individual income tax. If the limited company is the dividend of the original enterprise, when the original enterprise pays dividends, the limited company does not need to pay income tax for dividends: while the employee holding platform needs 20 personal income tax when paying dividends to employees.

而股份转让不同于分红，员工持股平台的表现形式为有限公司时，转让股份需要交两重税，一重税为公司溢价的企业所得税，另一重税则是在员工分红时要交的个人所得税。而平台的表现形式为有限合伙时，转让股份则要复杂一点，纳税层面仅在合伙人层面上，而其本身不需要纳税，只是转让和增值的额度不同。在实际情况中，还是会根据额度的大小来选择如何去做。税负对于企业来说是比较重要的，所以为了避免出现一些复杂问题，有的企业会选择较为方便的有限公司，因为这样能够使用一些较为特殊的方法来处理员工分红问题。

Share transfer is different from dividend. When the manifestation of employee stock ownership platform is a limited company, the transfer of shares needs to pay two taxes, one is the corporate income tax of the company premium, and the other is the personal income tax to be paid when employees pay dividends. When the performance form of the platform is limited partnership, the transfer of shares is a little more complex. The tax level is only at the partner level, and it does not need to pay tax itself, but the amount of transfer and value-added is different. In practice, we will choose how to do it according to the size of the quota. Tax burden is more important for enterprises, so in order to avoid some complex problems, some enterprises will choose more convenient limited companies, because they can use some special methods to deal with employee dividends.

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