Subsidiary is an independent legal person, has its own independent name, constitution and organization, external activities in its own name, in the course of the operation of the debts and liabilities incurred by their own independent. The parent company's control of subsidiaries must meet certain legal conditions. The parent company's control of subsidiaries is generally not to take direct control, but more indirect control, that is, through the appointment and removal of members of the board of directors of subsidiaries and investment decisions to influence the subsidiary's production and operation decisions.
Legal basis: "Chinese people's *** and the State Company Law" Article 14 of the company can set up branches. The establishment of a branch shall apply to the company registration authority for registration and obtain a business license. Branches do not have legal personality, its civil liability borne by the company. The company may set up subsidiaries, subsidiaries have legal personality, independent civil liability.
Provisional Regulations on Administration of Tax Collection in the People's Republic of China
Article 6 Any taxpayer who engages in production and business, carries out independent economic accounting, and is approved by the administration for industry and commerce to open a business shall, within thirty days from the date of obtaining the business license, declare to the local tax authorities for tax registration. Other units and individuals with tax obligations, except in accordance with the provisions of the tax authorities do not need to apply for tax registration, should be in accordance with the provisions of the tax laws and regulations to become a legal taxpayer within thirty days from the date of declaration to the local tax authorities for tax registration.
Article 8 Taxpayers who declare for tax registration shall submit an application for registration report and the relevant approval documents, and at the same time provide the relevant documents. The competent tax authorities shall, after examining and approving the report, documents and papers in the preceding paragraph, register the taxpayer and issue a tax registration certificate. The tax registration certificate is for the use of the taxpayer only and may not be lent or transferred. The contents of the tax registration include: the name of the taxpayer, address, form of ownership, affiliation, mode of operation, scope of business and other related matters.