期權(quán)池設(shè)立，一般有創(chuàng)始人代持，有限公司持有，有限合伙企業(yè)持有等三種方式。各有優(yōu)劣，時(shí)間關(guān)系，不具體展開(kāi)。常見(jiàn)的方式，是設(shè)立有限合伙企業(yè)，有幾個(gè)有點(diǎn):
There are generally three ways to establish an option pool: founder holding, limited company holding, and limited partnership holding. Each has its own advantages and disadvantages, with a time relationship and no specific development. A common approach is to establish a limited partnership enterprise, which has several advantages:
一、合伙企業(yè)在治理層面，比較方便，高效，通過(guò)訂立合伙協(xié)議，可以較大自由度的約定合伙人入伙、退伙制度和分配機(jī)制，進(jìn)而實(shí)現(xiàn)激勵(lì)目的。
1、 At the governance level, partnership enterprises are more convenient and efficient. By entering into partnership agreements, they can have greater freedom to agree on partner admission and withdrawal systems and distribution mechanisms, thereby achieving incentive purposes.
二、通常由創(chuàng)始人擔(dān)任合伙企業(yè)的GP，可以較小的投資，增強(qiáng)對(duì)企業(yè)的股權(quán)控制權(quán)，有利于保障創(chuàng)始人對(duì)持股主體，也就是合伙企業(yè)的控制權(quán)。
2、 Usually, the founder serves as the GP of a partnership enterprise, which can make smaller investments and enhance equity control over the enterprise, which is beneficial for safeguarding the founder's control over the shareholding entity, that is, the partnership enterprise.
三、稅收優(yōu)惠，有限合伙企業(yè)不繳納企業(yè)所得稅，避免了雙重稅賦，有限公司就需要雙重征稅。在是否做稅收籌劃的同等前提下，一般而言，有限合伙企業(yè)的稅賦，相對(duì)少一些。
3、 Tax incentives, limited partnership enterprises do not pay corporate income tax, avoiding double taxation, and limited companies need double taxation. Under the same premise of whether to do tax planning or not, generally speaking, limited partnership enterprises have relatively fewer taxes.
所以，創(chuàng)業(yè)企業(yè)可以考慮采用有限合伙企業(yè)作為期權(quán)池持股平臺(tái)。同時(shí)，各地對(duì)有限合伙企業(yè)的設(shè)立條件、優(yōu)惠政策等，都不一樣，在設(shè)立時(shí)，多加比較。合伙企業(yè)，可以設(shè)立在各地。
Therefore, startups can consider using limited partnership enterprises as option pool shareholding platforms. At the same time, the conditions and preferential policies for the establishment of limited partnership enterprises vary in different regions, and more comparisons should be made when establishing them. Partnership enterprises can be established throughout the country.
This article is provided by Jinan Equity Incentive, and our website is: http://zhenzhush.com We will provide you with wholehearted enthusiasm and welcome your visit!
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