期權池設立，一般有創始人代持，有限公司持有，有限合伙企業持有等三種方式。各有優劣，時間關系，不具體展開。常見的方式，是設立有限合伙企業，有幾個有點:
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、合伙企業在治理層面，比較方便，高效，通過訂立合伙協議，可以較大自由度的約定合伙人入伙、退伙制度和分配機制，進而實現激勵目的。
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、通常由創始人擔任合伙企業的GP，可以較小的投資，增強對企業的股權控制權，有利于保障創始人對持股主體，也就是合伙企業的控制權。
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、稅收優惠，有限合伙企業不繳納企業所得稅，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，有限合伙企業的稅賦，相對少一些。
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，創業企業可以考慮采用有限合伙企業作為期權池持股平臺。同時，各地對有限合伙企業的設立條件、優惠政策等，都不一樣，在設立時，多加比較。合伙企業，可以設立在各地。
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://www.yunjingwu.com.cn We will provide you with wholehearted enthusiasm and welcome your visit!
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