Legal analysis: the branch does not have the qualification of enterprise legal person, has no independent legal status, and does not bear civil liability independently. The characteristic of a branch company is that it has no independent property of its own, and the property it actually occupies and uses is part of the property of the head office and listed in the balance sheet of the head office. Branches do not bear civil liability independently. A branch is not a company, and its establishment does not need to follow the company's establishment procedures, as long as it performs simple registration and industrial and commercial procedures. Branches do not have their own articles of association, and there is no corporate decision-making and business execution organ in the form of board of directors. The name of a branch company can be simply added with the word branch after the name of the head office.
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.