1、橫向股權結構分為：

1. The horizontal equity structure is divided into:

一元股權結構強調(diào)同股同權。

The unitary equity structure emphasizes equal rights and shares.

二元股權結構則將控制權與股權比例分離，國外較普遍應用，國內(nèi)上市的企業(yè)不適用。比如創(chuàng)始人只有1%的股權，就算企業(yè)上市99%的股權分出去了，簽訂了投票委托權協(xié)議，決策權與控制權仍掌握在自己手里。

The dual equity structure separates control and equity ratio, which is commonly used abroad but not for domestic listed companies. For example, if the founder only has 1% equity, even if 99% of the company's equity is distributed after going public and a voting power agreement is signed, the decision-making and control rights are still in their own hands.

多元股權結構則根據(jù)4C理論進行細分為創(chuàng)始人、合伙人、核心員工、投資人，分別授予股權。

The diversified equity structure is subdivided according to the 4C theory into founders, partners, core employees, and investors, each granting equity.

包括：（1）創(chuàng)始人股；（2）出資股；（3）崗位貢獻股；（4）資源貢獻股；（5）合伙人團隊股；（6）其他。

Including: (1) Founder's shares; (2) Contributing shares; (3) Job contribution stocks; (4) Resource contribution stocks; (5) Partner team shares; (6) Other.

2、縱向架構按照持股形式分為：

2. The vertical structure is divided into:

直接持股：表示要進行工商登記的部分是各自持有的全部股權，直接登記部分的股權是指各自已經(jīng)成熟的股權+未成熟的股權；

Direct shareholding: The portion that needs to be registered with the industry and commerce department refers to all the equity held by each party. The directly registered portion of equity refers to their mature equity+immature equity;

大股東代持：表示該部分股權仍然登記在大股東名下，實際股權不顯名，或者是未成熟部分股權；

Holding on behalf of major shareholders: indicates that the portion of equity is still registered under the name of the major shareholder, and the actual equity is not disclosed, or it is an immature portion of equity;

持股平臺：通過有限合伙企業(yè)的形式，創(chuàng)始人做為有限合伙的GP，被激勵對象作為LP，基于有限合伙的特殊性，通過修改有限合伙協(xié)議，GP是法定的絕對控制人。以較低的納稅成本穩(wěn)定股權結構，是當前股權激勵的主要方式。

Stock holding platform: In the form of a limited partnership enterprise, the founder serves as the GP of the limited partnership, and the incentivized object serves as the LP. Based on the special nature of the limited partnership, the GP is the legal absolute controller by modifying the limited partnership agreement. Stabilizing the equity structure with lower tax costs is currently the main way of equity incentives.