Legal analysis: 1. If a branch company does not have the qualification of an independent legal person and commits a crime in the name of a branch company or an internal organization or department, and the illegal income is also owned by the branch company or an internal organization or department, it shall be deemed as a unit crime. Therefore, the criminal responsibility of branches is directly related to the head office. But it depends on whether the head office and branches are involved.
Legal basis: Article 30 of the Criminal Law of People's Republic of China (PRC). Companies, enterprises, institutions, organs and organizations that commit acts that endanger society, which are crimes committed by units according to the law, shall bear criminal responsibility.