The absolute holding ratio is 67%. Because at the shareholders' meeting, decisions on major issues of the company need more than two-thirds of all shareholders' affirmative votes to pass, so to achieve absolute holding, the number of shares held by individuals should be greater than or equal to two-thirds (that is, 67%). In practice, only holding more than 66.67% of the company's equity can control the company absolutely, and holding more than 5 1% of the company can control the company relatively, that is to say, only holding more than two thirds can manage the company in full accordance with the wishes of the major shareholders. Generally speaking, control right is relative to ownership, which refers to the control right of a certain resource and does not necessarily have the ownership of assets. This concept has appeared in the definition of assets in accounting elements. The so-called assets refer to the resources formed in the past transactions or events of the enterprise, which are owned or controlled by the enterprise and are expected to bring economic benefits to the enterprise. The ownership here is the property right in the general sense, and it is the right to dispose of resources. The so-called control means that the main economic benefits generated by assets can be controlled without the ownership of resources.
Legal objectivity:
Article 3 of the Company Law of People's Republic of China (PRC) is an enterprise legal person, with independent legal person property and legal person property rights. The company is liable for its debts with all its property. Shareholders of a limited liability company shall be liable to the company to the extent of their subscribed capital contribution; Shareholders of a joint stock limited company shall be liable to the company to the extent of the shares subscribed by them. Article 4 of the Company Law of People's Republic of China (PRC) * * * The shareholders of the company shall enjoy the rights of earning assets, participating in major decisions and selecting managers according to law. The meaning of the following terms in Article 216 of the Company Law of People's Republic of China (PRC): (2) Controlling shareholders refer to shareholders whose capital contribution accounts for more than 50% of the total capital of a limited liability company or more than 50% of the total capital of a joint stock limited company; Although the capital contribution or the proportion of shares held is less than 50%, but according to their capital contribution or shares held, shareholders have enough voting rights to the shareholders' meeting and the resolutions of the shareholders' meeting.