一、人，主要涉及股东之间的股权分配设计

1、 People mainly involve the design of equity distribution among shareholders

特别是在公司搭建股权架构过程中涉及创始人与联合创始人，与投资人，资源方的股权分配，要搭建设计和公司定位与商业模式相匹配的股权架构，保证创始团队的控制权，既有利于吸纳人才，又不影响控制权与公司融资，要对股东人力贡献、资金贡献与资源贡献合理定价，科学分配，让各方共赢，同时要做好股东的进入机制、调整机制与退出机制设计，有足够的设计空间，既分好利益，又不破坏信任关系，实现责权利的对等。

Especially in the process of building the equity structure of a company, which involves the distribution of equity between founders and co founders, investors, and resource providers, it is necessary to establish an equity structure that matches the design and company positioning with the business model, ensuring the control of the founding team, which is conducive to attracting talents, but does not affect the control and financing of the company. It is necessary to reasonably price and scientifically allocate the human, financial, and resource contributions of shareholders to achieve a win-win situation. At the same time, it is necessary to design the entry mechanism, adjustment mechanism, and exit mechanism of shareholders, with sufficient design space, to divide benefits well without destroying trust relationships, and to achieve equal responsibilities and rights.

二、财，主要涉及财税筹划设计

2、 Finance mainly involves financial and tax planning and design

搭建股权架构要充分利用财税政策，如居民企业间分红免税、有限合伙企业税收透明等，降低股权流转（分红、转让、退出）的综合税务成本。

Building an equity structure should fully utilize financial and tax policies, such as tax exemption for dividends between resident enterprises and tax transparency for limited partnership enterprises, to reduce the comprehensive tax costs of equity transfer (dividends, transfers, exits).

(一)国债利息收入；

（1） Treasury bond interest income;

(二)符合条件的居民企业之间的股息、红利等权益性投资收益；

（2） Equity investment income such as dividends and bonuses between eligible resident enterprises;

有限合伙企业穿透征税原则：合伙企业本身不缴纳所得税，而是由合伙人分别缴纳。自然人合伙人缴纳个人所得税，法人合伙人缴纳企业所得税。

The principle of penetrating taxation in limited partnership enterprises: the partnership enterprise itself does not pay income tax, but is paid separately by the partners. Natural person partners pay personal income tax, while legal person partners pay corporate income tax.

三、务，主要涉及公司的业务规划和布局设计

3、 Business, mainly involving the company's business planning and layout design

打通业务盈利模式和布局规划，根据公司的业务链条去分别搭建主体公司，研发公司，生产公司，销售公司，供应链公司，管理公司等，实现公允交易，独立核算，自负盈亏，做大规模。

Integrate business profit models and layout planning, establish main companies, research and development companies, production companies, sales companies, supply chain companies, management companies, etc. according to the company's business chain, achieve fair transactions, independent accounting, self financing, and large-scale operations.

四、险，主要涉及隔离风险设计

4、 Insurance mainly involves isolation risk design

通过在股权架构搭建中设立防火墙公司，可一定程度上隔离主体公司与家族公司的风险，将公司经营风险与创始人和家族个人财产进行有效分离，避免因公司债务、诉讼等牵连个人资产，影响家族财产。设立有限合伙企业作为持股平台，将防火墙公司担任普通合伙人，隔离连带风险责任。

By establishing a firewall company in the equity structure, the risks of the main company and the family company can be isolated to a certain extent, and the operational risks of the company can be effectively separated from the personal assets of the founder and the family, avoiding the impact of personal assets on family property due to company debt, litigation, etc. Establish a limited partnership enterprise as a shareholding platform, and appoint Firewall Company as a general partner to isolate joint and several risk liability.

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