On the afternoon of September 12, 2025, King&Capital Law Firm specially planned a series of training activities for dual-licensed attorneys, and the Antitrust Department, the Second Department of Finance, Labor and Employment Department, Real Estate Department and other departments cooperated to carry out a seminar on “Design of Technology Shares of Science and Technology Enterprises and Talent Incentive Law and Tax Compliance”. Cross-departmental training and regular cross-departmental cooperation in handling cases are the characteristics of King&Capital, fully demonstrating the advantages of diversification, specialization and teamwork integration of King&Capital.
In recent years, with the rapid development of technology-based enterprises, technology shareholding and equity incentives have become a key way for enterprises to attract, motivate and retain core talents. However, enterprises often face multiple challenges such as legal risks, financial and tax planning, trade secret protection and labor compliance in actual operation. How to systematically build a technology-funded full-process risk control system has become a core issue for the sustainable and healthy development of enterprises.
Four senior lawyers, Mr. Jin Fenghua, Mr. Gao Huiyun, Mr. Yang Qian, and Mr. Jia Baojun, provided in-depth interpretation and practical advice on the key contents of legal risk control, optimal tax design, protection of trade secrets and non-competition, and labor law compliance points of technological contributions, combined with real cases and the latest policies.
Mr. Jin Fenghua brought us the “Guide to Avoiding Risks in Technical Contributions-Legal Risk Control and Alternative Paths”. Mr. Jin analyzed the core legal risks of technology contribution in terms of ownership, valuation, delivery, infringement and confidentiality risk, corporate governance and exit risk, alternative solutions, etc. He also provided a comprehensive coverage of the knowledge points from deferred tax on technology contribution to patent right of use, from the liability for defective guarantee of rights to the dynamic adjustment mechanism of technology shares, the key points of the review of the technology contribution agreement, and the platform of employee shareholding.
Ms. Gao Huiyun shared the topic of “Optimal Solution for Technology Shares - Equity Structure and Tax Liability Design”. From the 5-year paid-in requirement of registered capital to the tax optimization of paid-in method, through Ms. Gao's very practical sharing of financial and tax planning, she let us see the necessity of paid-in capital and the huge value optimization space embedded in the technology contribution. However, she said that when technology as a core asset is invested, attention should be paid to the reasonable assessment of the value to avoid the risk of subsequent defective capital contribution liability; and the reasonableness of the proportion of technology contribution should also be paid attention to, so as to avoid affecting the continuous operation of the enterprise.
Mr. Yang Yi analyzed the “Trade Secrets and Non-competition Issues in Technology Contribution”, covering the definition of trade secrets, risk prevention and non-competition constraint mechanism. Mr. Yang analyzed the characteristics and risks of patent and technical secrets as intangible assets, and combined with the “vanillin” technical secret infringement case and “lithium-ion cathode materials” unfair competition case, revealing the possible unclear ownership, illegal access, incomplete delivery, leakage, etc., of the technical contribution. In the case of technology contribution, Mr. Yang revealed that there may be unclear ownership, illegal access, incomplete delivery, leakage of secrets and other hidden dangers of infringement. In terms of non-compete constraints, Mr. Yang distinguished between statutory and contractual situations, and advised enterprises to prevent the risk of technical secret outflow through agreements and institutional systems.
Mr. Jia Baojun explained “Labor Minefield of Technology Incentive: Incentive Compliance and Labor Law Solutions”, Mr. Jia systematically sorted out the legal qualification, compliance points and common dispute solutions of equity incentives in the context of technology shareholding from the perspective of labor law, which provided a clear compliance path and risk prevention strategy for the implementation of talent incentives for enterprises. He focused on the factors to be considered when equity incentive cases are included in the scope of labor disputes, whether equity incentives can be used as compensation consideration for non-competition restrictions, and the impact of unlawful termination of labor contract by the employer on the rights and interests of equity incentives.
The seminar was moderated by Mr. Wang Xiaoshi, who summarized the contents shared by the four keynote speakers and guided the active participation of the online and offline audience.
The contents shared by the above professional lawyers are complementary to each other - technology shareholding is not only an innovative practice of “knowledge capitalization”, but also a comprehensive test of corporate governance capability. From the top-level design of equity structure, to the fine calculation of tax burden and cost, from the protection of confidentiality and non-compete restrictions, to the avoidance of labor disputes at the source, together constitute a complete compliance map of technology funding and talent incentives for technology-based enterprises to realize the effective integration of “technology” and “talent”, providing a comprehensive and effective framework for the development of the ‘technology’ and “talent” in enterprises. This seminar provides systematic and solid legal support for technology-based enterprises to realize the effective integration of “technology” and “talent”.
This seminar will provide useful references for the public in practical operation, and help enterprises to operate in a compliant manner and to move forward steadily.
