Legal analysis: Under normal circumstances, the head office will basically be listed as a * * * co-defendant, or be added as a * * * co-defendant. Branches are other organizations that have obtained industrial and commercial business licenses, but do not have the qualifications of independent enterprise legal persons, and are legal civil subjects. An independent civil subject enjoys corresponding capacity for civil rights and capacity for civil conduct. Branches can conduct business activities within the business scope approved by the industrial and commercial departments, and of course they can also sign contracts in their own names. According to the company law, a company can set up branches. The establishment of a branch company shall apply to the company registration authority for registration and obtain a business license. A branch company does not have legal person status, and its civil liability shall be borne by the company. If a branch company does not have the status of an independent legal person and fails to perform its debts in the course of business development, the creditors may require the head office to undertake repayment obligations. In the lawsuit, the head office can be directly listed as * * * and the defendant is required to bear the responsibility. Under normal circumstances, the branch company cannot bear the responsibility as an independent defendant. In judicial practice, branches and head offices are mostly defendants, and the judgment is that * * * bears the responsibility. However, in the implementation, the property of the branch company is generally implemented first, and the property of the head office is insufficient.
Legal basis: Branch companies can be established in Article 14 of People's Republic of China (PRC) Company Law. The establishment of a branch company shall apply to the company registration authority for registration and obtain a business license. A branch company does not have legal person status, and its civil liability shall be borne by the company. A company may set up subsidiaries, which have legal personality and independently bear civil liabilities according to law.