濟南合伙設計公司認為，無論是新設立公司時股權架構的設計，還是公司增資時的持股主體安排，有限合伙持股是目前比較流行的一-種形式。這種方式相比自然人直接持股或者用公司形式持股的特點在于:
Jinan Partnership Design Company believes that limited partnership shareholding is a popular form at present, whether it is the design of equity structure when a new company is established or the arrangement of shareholding subject when the company increases its capital. The characteristics of this method compared to direct shareholding by natural persons or shareholding in the form of a company are:
(1)股東管理具有便利性。有限合伙企業設置兩種類型的合伙人:GP、LP。GP日常管理合伙事務并做出決策，LP在出資完成后通常不參與合伙企業的管理。通過有限合伙持股的人數較多，且經常變動的情況下，可以由GP直接在合伙企業內部調整LP的變動份額即可，避免了在公司層面來回調整股權的各種煩瑣手續，大大地便利了對股東的管理。
(1) Shareholder management has convenience. Limited partnership enterprises have two types of partners: GP and LP. GP manages partnership affairs and makes decisions on a daily basis, while LP usually does not participate in the management of the partnership after the completion of the investment. In the case of a large number of shareholders holding shares through limited partnership and frequent changes, GP can directly adjust the changed shares of LP within the partnership, avoiding various cumbersome procedures for adjusting the equity back and forth at the company level, which greatly facilitates the management of shareholders.
(2)稅收成本居中。國內持股主要是通過三種主體進行:個人、有限公司、有限合伙(少數情況下也有金融資管產品持股)。
(2) The tax cost is in the middle. Domestic shareholding is mainly carried out through three main bodies: individuals, limited companies and limited partnership (in a few cases, there are also financial asset management products).
這三種持股形式中，不考慮稅務籌劃的情況下，有限公司稅負高，有限合伙次之，個人稅負低。
Among the three forms of shareholding, without considering tax planning, the tax burden of limited companies is high, followed by limited partnership, and personal tax burden is low.
有限公司的股權轉讓合計稅負43..39%，分紅稅負20%;有限合伙的股權轉讓合計稅負為10.37%~38.67%(按個體工商戶稅率)或24.52%(部分稅收優惠地區)，分紅稅負為20%;個人股權轉讓稅負為20%或17%(核定征收)，分紅稅負為上市股票解禁前10%，解禁后5%。
The total tax burden on the equity transfer of the limited company is 43.. 39%, and the dividend tax burden is 20%; The total tax burden on equity transfer of limited partnership is 10.37%~38.67% (according to the tax rate of individual businesses) or 24.52% (in some tax preferential regions), and the dividend tax burden is 20%; The tax burden on individual equity transfer is 20% or 17% (approved for collection), and the dividend tax burden is 10% before the lifting of the ban on listed stocks and 5% after the lifting of the ban.
但如果稅收籌劃合理，通過有限公司持股方式的實際稅負可能低于有限合伙，且在實際操作中，公司的納稅時間一般延后，而合伙企業的納稅時間較早。
However, if the tax planning is reasonable, the actual tax burden of holding shares in a limited company may be lower than that of a limited partnership, and in practice, the company's tax payment time is generally delayed, while the partnership's tax payment time is earlier.
(3)具有增強控制權的天然優勢。由于有限合伙企業的事務都是由GP負責決策及執行，且GP對外代表合伙企業，因此GP對有限合伙具有很強的股權架構解決控制力。如果公司的實際控制人或者大股東擔任有限合伙企業的GP，則可以較少的資金投人，起到控制較多股權的目的。
(3) Having a natural advantage of enhancing control. Since the affairs of limited partnership are decided and executed by GP, and GP represents the partnership externally, GP has strong control over limited partnership in terms of equity structure. If the actual controller or major shareholder of the company acts as the GP of a limited partnership, less capital can be invested to control more equity.
這種優勢在有限公司中想要實現的話，則必須借助其他的手段，如投票權委托協議、類別股份制度、實際控制等，但在有限合伙中，這種控制是法律直接賦予的權力，是可以天然實現的。
If this advantage is to be realized in a limited company, other means must be used, such as voting power entrustment agreement, class share system, actual control, etc. However, in limited partnership, this control is a power directly granted by law and can be realized naturally.
When establishing a limited partnership, considering GP's control over the partnership, in addition to the shares corresponding to GP's contribution, all shares formed by LP's contribution can be regarded as an amplification of control. Moreover, the larger the share of LP, the more significant the amplification effect. For more equity related matters, come to our website http://www.yunjingwu.com.cn Consult!
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