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、合伙企业在治理层面，比较方便，高效，通过订立合伙协议，可以较大自由度的约定合伙人入伙、退伙制度和分配机制，进而实现激励目的。

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、通常由创始人担任合伙企业的GP，可以较小的投资，增强对企业的股权控制权，有利于保障创始人对持股主体，也就是合伙企业的控制权。

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、税收优惠，有限合伙企业不缴纳企业所得税，避免了双重税赋，有限公司就需要双重征税。在是否做税收筹划的同等前提下，一般而言，有限合伙企业的税赋，相对少一些。

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，创业企业可以考虑采用有限合伙企业作为期权池持股平台。同时，各地对有限合伙企业的设立条件、优惠政策等，都不一样，在设立时，多加比较。合伙企业，可以设立在各地。

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.

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