First, the subject qualifications are different. The subsidiary has the qualification of independent subject and enjoys the status of independent legal person; A branch does not have independent civil and commercial subject qualification, but is a branch of a company and does not have legal person qualification.
Second, the appellation is different. There is no independent name for a branch, and it must be preceded by the name of a branch to remind the parties; And subsidiaries have their own independent names.
Third, the relationship between wills is different. As an independent legal person, the subsidiary is independent in law, and the parent company cannot directly direct the operation and management activities of the subsidiary; As a branch of the company, its business execution and fund allocation are completely controlled by the company, and there is a relationship between management and being managed.
Fourth, the property relationship is different. In the structure of property relationship, although the subsidiary has the participation of the parent company, it still has its own property; The property of the branch company belongs to the company and is an inseparable part of the company's property. Therefore, the branch has no independent legal property, while the property of the subsidiary is completely independent.
Fifth, property responsibilities are different. As an independent legal subject, subsidiaries operate independently and conduct independent accounting, and all the consequences, including property liabilities, are borne by themselves. As a subordinate subject, a branch company has neither its own independent property nor its own independent will, so its operating consequences should be owned by the company, and the resulting property liabilities should also be borne by the company.