中汇观点：聚焦税务合规，股权激励、对赌协议与股权代持的风险管理策略

Group 1 - The IPO process is complex and heavily regulated, with tax compliance being a critical factor for successful market entry [1] - The forum highlighted concerns from various companies regarding tax compliance during the IPO process, emphasizing the need for understanding tax challenges [1] - Key points discussed included tax implications of equity structure arrangements aimed at optimizing governance, implementing incentives, and attracting strategic investors [1] Group 2 - Tax treatment of equity incentives and employee stock ownership plans requires clarity on the timing of individual income tax obligations, with deferred tax applications available under certain conditions [2] - The tax treatment of compensation methods in performance-based agreements has significant uncertainties, necessitating clear definitions of compensation parties and methods in agreements [2] - Risks associated with equity holding arrangements include potential tax liabilities for nominal shareholders, which can be mitigated through legal confirmation and communication with tax authorities [2] Group 3 - The forum was organized by Zhonghui Accounting Firm, with support from Panoramic Network, featuring experts from major stock exchanges discussing the latest policies and reporting requirements [2] - The event aimed to create an efficient dialogue platform for stakeholders involved in the IPO process, facilitating connections between high-quality enterprises and the capital market [2]