司股權架構是很多企業老板們非常關注的一個問題，那到底怎樣確保公司股權架構科學、合理呢？公司股權架構設置其實質就是要處理好兩個問題：一、控制權問題；二、稅務成本問題。

The equity structure of a company is a concern for many business owners, so how to ensure that the company's equity structure is scientific and reasonable? The essence of setting up a company's equity structure is to handle two issues well: first, the issue of control rights; 2、 Tax cost issues.

對于控制權問題，我們需要注意以下幾個比例：

For control issues, we need to pay attention to the following proportions:

第一個67%，即對公司具有絕對控制權！

The first 67% means absolute control over the company!

如果公司章程沒有特別規定，股東持股比例達到67%及以上時，則手握三分之二以上的表決權，這樣能確保順利通過股東大會普通決議，甚至是特別決議。 對于修改公司章程、增資擴股等重大事項都需要對公司具有絕對控制權。

If there is no special provision in the company's articles of association, when the shareholder's shareholding ratio reaches 67% or more, they hold more than two-thirds of the voting rights, which can ensure the smooth passage of ordinary or even special resolutions at the shareholders' meeting. For major matters such as amending the company's articles of association, increasing capital and expanding shares, it is necessary to have absolute control over the company.

第二個51%，即對公司具有相對控制權！

The second 51%, which means having relative control over the company!

如果公司章程沒有特殊規定，股東持股比例達到51%及以上時，則手握二分之一以上的表決權，這樣能確保順利通過股東大會普通決議。

If there are no special provisions in the company's articles of association, when the shareholder's shareholding ratio reaches 51% or more, they hold more than half of the voting rights, which can ensure the smooth passing of ordinary resolutions at the shareholders' meeting.

第三個34%，即對公司重大事項擁有一票否決權！

The third 34%, which means having one veto power over major issues of the company!

股東持股比例達34%，則占比大于三分之一，對于關乎公司生死存亡的、需三分之二以上表決權通過才有效的重大事項有直接否決權。不過對于過半數即可通過的普通決議，則無一票否決權。

If the shareholder's shareholding ratio reaches 34%, it accounts for more than one-third, and has direct veto power over major matters related to the survival of the company that require more than two-thirds of the voting rights to be effective. However, for ordinary resolutions that can be passed by a majority, there is no veto power.

因此，我們可以根據實際需要按照上述比例來保持對公司的控制權。當然，在公司股權架構設置中我們還可以充分利用投票權委托、一致行動人協議、有限合伙、AB 股計劃等特殊安排，做到以較少出資但仍能掌控公司的控制權。

Therefore, we can maintain control over the company according to the above proportion according to actual needs. Of course, in the setting of the company's equity structure, we can also make full use of special arrangements such as voting rights delegation, concerted action agreement, limited partnership, AB share plan, etc., to achieve control of the company with less investment.

下面我們再來說一說股權架構設置中的稅務成本問題：

Next, let's talk about the tax cost issue in the equity structure setting:

對于股東而言，涉及到的納稅環節通常出現在利潤分配、股權轉讓、轉增注冊資本、撤資退出、清算等時點。當出現這些情形時要交什么稅、稅負成本是多少，這就直接取決于我們當初公司股權架構是如何設置的。

For shareholders, the tax payment process usually occurs at points such as profit distribution, equity transfer, conversion of registered capital, withdrawal of capital, and liquidation. When these situations arise, the taxes to be paid and the cost of tax burden depend directly on how our company's equity structure was initially established.

怎樣設置公司股權架構

How to set up a company's equity structure

通常，公司股權架構有三種基本模式！

Usually, there are three basic models for a company's equity structure!

模式一：合伙企業持股

Model 1: Partnership enterprise shareholding

合伙企業持股多適用于投資者對分紅、轉讓套現比較在意，但對未來是否上市、能否長久經營不在意。合伙企業持股涉及到的稅務成本為：合伙企業不納稅，合伙企業個人交個稅。分紅個稅20%；股權轉讓按照5%-35%交個稅。合伙企業可以通過稅務洼地享受優惠政策加財政返稅或者直接核定，綜合稅負成本較低。

Partnership enterprise shareholding is more suitable for investors who are more concerned about dividends and cash transfers, but do not care about whether they will go public in the future and whether they can operate for a long time. The tax costs involved in the shareholding of a partnership enterprise are: the partnership enterprise does not pay taxes, and the individual of the partnership enterprise pays personal income tax. Dividend income tax of 20%; Equity transfer shall be subject to personal income tax at a rate of 5% -35%. Partnership enterprises can enjoy preferential policies and fiscal rebates through tax havens or direct verification, resulting in lower overall tax burden costs.

模式二：有限公司持股

Mode 2: Limited company shareholding

有限公司持股多適用于企業沒有上市計劃，股東也不太關心分紅，只專注于經營發展特別具有匠心精神的企業。有限公司持股涉及到的稅務成本為：利潤分配時延遲交分紅個稅，股權轉讓，按照20%交稅，但綜合稅負成本都為40%，稅負較高。

Limited company shareholding is more suitable for enterprises that do not have a listing plan, and shareholders are not very concerned about dividends, only focusing on business development with a special spirit of craftsmanship. The tax costs involved in holding shares in a limited company are: delayed payment of dividend income tax during profit distribution, and equity transfer, with a tax rate of 20%. However, the comprehensive tax burden cost is 40%, which is relatively high.

模式三：個人+有限公司+合伙企業混合形式持股

Mode 3: Individual+Limited Company+Partnership Enterprise Mixed Form Shareholding

混合形式持股多適用于公司有資本運作、上市計劃的企業。由有限公司長期持股，保持公司的控制權；合伙企業持股用于上市前股權轉讓變現；個人持股用于上市后變現。合伙企業上市前股轉、上市后個人減持都可以通過稅務洼地享受優惠政策加財政返稅或者直接核定，綜合稅負成本較低。

Mixed form shareholding is mostly suitable for companies with capital operations and listing plans. Long term shareholding by a limited company to maintain control of the company; The shareholding of the partnership enterprise is used for pre listing equity transfer and realization; Individual shareholding is used for post listing monetization. Partnership enterprises can enjoy preferential policies and fiscal rebates through tax havens or direct verification for pre listing share conversions and post listing individual reductions, resulting in lower overall tax burden costs.

以上是三種基本模式，在實際操作中，通常還會根據需要進行多種模式的嵌套。總之，公司股權架構設置就直接決定了要交什么稅、稅負成本是多少。因此，我們需要提前規劃好公司的股權架構。

The above are three basic modes, and in practical operation, multiple modes are usually nested as needed. In short, the establishment of a company's equity structure directly determines what taxes need to be paid and what the tax burden costs are. Therefore, we need to plan the company's equity structure in advance.

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