legal ground
Article 14 of the Company Law of People's Republic of China (PRC)
Companies 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.
A company may set up subsidiaries, which have legal personality and independently bear civil liabilities according to law.
Article 45 of the Regulations of the People's Republic of China on the Administration of Company Registration
A branch refers to an organization established by a company outside its residence to engage in business activities. This branch does not have the qualification of enterprise legal person.