1. The concept is different: a branch is an agency of the head office and has no independent legal person status. It belongs to the head office and is controlled and dominated by the head office. Branches are divided according to the internal jurisdiction of the company, and are relatively independent branches, which are under the jurisdiction of the company, but do not have legal person status.
2. Different in nature: branches can carry out civil activities in their own names, but they cannot bear civil liabilities independently. Their actions and responsibilities are borne by the head office. Branches do not have their own names and articles of association, nor independent property, and their debts are borne by the assets of the head office according to law.