Legal analysis: A branch company is a branch of the head office and does not have the status of an independent legal person, that is to say, it cannot exercise its rights and obligations independently (it belongs to non-independent accounting), and its authority depends on the scope authorized by the head office. Subsidiary is not. Being an independent legal person, it can exercise its rights and obligations independently (belonging to independent accounting). To give a more vivid example, the branch is only a part of a person's limbs or body, and the subsidiary is a person's son.
Legal basis: Article 51 of the Company Law of People's Republic of China (PRC) establishes a board of supervisors with no less than three members. A limited liability company with fewer shareholders or smaller scale may have one or two supervisors instead of a board of supervisors. A one-person limited liability company may not have a board of supervisors, but it must have one or two supervisors, so it is necessary to set up the post of supervisor.