Is the subsidiary legal person the same as the head office legal person?

Legal analysis: not the same person, a subsidiary refers to a company whose shares are held by another company or actually controlled by another company through an agreement.

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.