A branch does not have the status of an enterprise legal person, and its civil liability shall be borne by the head office.
 A branch refers to a branch that is subject to the jurisdiction of the Company in terms of business, capital, personnel, etc. and does not have the legal personality. A branch is a branch, which is not independent legally or economically, but only a subsidiary of the head office. A branch company has no name, articles of association, or property of its own, and is legally liable for the debts of the branch company with the assets of the head office.
 A branch refers to a branch under the jurisdiction of a company, and refers to an organization established by a company outside its domicile to engage in activities in its own name.
 Legal basis
 Article 14 of the Company Law [Branches and subsidiaries] A company may establish branches. To establish a branch, an application for registration shall be filed with the company registration authority and a business license shall be obtained. A branch does not have the status of a legal person, and its civil liability shall be borne by the company.
 The Company may establish subsidiaries, which have the status of legal persons and independently bear civil liabilities according to law.