既然整体税负水平并未降低，为何杭州深度求索、宇树科技仍采用双层合伙架构？其原因在于双层合伙架构的核心价值本就不在于降低税负，而在于优化治理结构。具体说明如下：

Since the overall tax burden level has not decreased, why do Hangzhou Deep Seeking and Yushu Technology still adopt a dual layer partnership structure? The reason is that the core value of the dual layer partnership structure is not to reduce tax burden, but to optimize governance structure. The specific explanation is as follows:

（1）解决人员规模限制与员工动态调整问题

(1) Resolve the issues of personnel size limitations and dynamic employee adjustments

有限合伙企业存在合伙人数额上限约束，通常合计不得超过50人。科技企业股权激励覆盖对象规模较大，仅设置单层持股平台容易触碰人数上限，设置双层架构可将激励对象分散纳入多个上层合伙企业，实现灵活扩容。

Limited partnerships have a maximum limit on the number of partners, usually not exceeding 50 in total. The scope of equity incentives for technology enterprises is relatively large, and setting up only a single-layer holding platform can easily reach the upper limit of the number of people. Setting up a double-layer structure can disperse the incentive objects into multiple upper level partnership enterprises, achieving flexible expansion.

（2）便于开展分批次激励与分类管理

(2) Facilitate the implementation of batch incentives and classified management

可将不同批次入职、归属不同业务团队、对应不同归属期限、设置不同考核条件的员工，分别纳入不同的上层合伙企业，便于设置差异化的锁定期、回购规则、业绩条件与退出价格。

Employees who are hired from different batches, belong to different business teams, have different attribution periods, and have different assessment criteria can be included in different upper level partnership enterprises, making it easier to set differentiated lock up periods, repurchase rules, performance conditions, and exit prices.

（3）强化控制权集中

(3) Strengthen the concentration of control

持股员工通常以有限合伙人身份参与，不执行合伙事务。由普通合伙人控制持股平台，实现“收益权向员工分配，表决权与管理权向核心方集中”的架构。例如梁文锋通过宁波程普公司控制其控制主体项下的两个员工持股平台。

Stock holding employees usually participate as limited partners and do not carry out partnership affairs. The shareholding platform is controlled by the general partner, achieving a structure of "distribution of income rights to employees, and concentration of voting and management rights to core parties". For example, Liang Wenfeng controls two employee stock ownership platforms under his controlling entity through Ningbo Chengpu Company.