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一、子公司定義

《公(gong)司(si)(si)(si)法(fa)》規定：公(gong)司(si)(si)(si)可以(yi)設立子(zi)公(gong)司(si)(si)(si)，予公(gong)司(si)(si)(si)具有企業法(fa)人資(zi)格，依法(fa)承(cheng)擔民事(shi)責任(ren)。母(mu)公(gong)司(si)(si)(si)是指(zhi)掌握(wo)其他公(gong)司(si)(si)(si)的(de)股份，從而(er)能夠在實際(ji)(ji)上控(kong)(kong)制(zhi)(zhi)這些(xie)公(gong)司(si)(si)(si)經營(ying)活動的(de)公(gong)司(si)(si)(si)。也(ye)(ye)稱(cheng)控(kong)(kong)股公(gong)司(si)(si)(si)。子(zi)公(gong)司(si)(si)(si)是指(zhi)其一定比例以(yi)上的(de)股份被(bei)另一公(gong)司(si)(si)(si)所(suo)撐握(wo)而(er)受其實際(ji)(ji)控(kong)(kong)制(zhi)(zhi)的(de)公(gong)司(si)(si)(si)。子(zi)公(gong)司(si)(si)(si)也(ye)(ye)可以(yi)通過控(kong)(kong)制(zhi)(zhi)其他公(gong)司(si)(si)(si)一定比例以(yi)上的(de)股份而(er)成為(wei)控(kong)(kong)股公(gong)司(si)(si)(si)，被(bei)控(kong)(kong)制(zhi)(zhi)的(de)公(gong)司(si)(si)(si)成為(wei)子(zi)公(gong)司(si)(si)(si)。子(zi)公(gong)司(si)(si)(si)具有法(fa)人地位，可以(yi)獨(du)立承(cheng)擔民事(shi)責任(ren)。

母(mu)子(zi)公(gong)(gong)司(si)(si)(si)關(guan)系產(chan)生的(de)(de)方式(shi)往往有(you)(you)(you)：收(shou)(shou)購(gou)，母(mu)公(gong)(gong)司(si)(si)(si)通過協議方式(shi)收(shou)(shou)購(gou)已有(you)(you)(you)的(de)(de)企業或在(zai)證券市場(chang)大(da)量(liang)買進另一家公(gong)(gong)司(si)(si)(si)的(de)(de)股票(piao)或股份(fen)；設立(li)，一個公(gong)(gong)司(si)(si)(si)其經營(ying)業務有(you)(you)(you)必要(yao)擴展(zhan)時，可(ke)直接投資設立(li)子(zi)公(gong)(gong)司(si)(si)(si)；訂(ding)約，母(mu)公(gong)(gong)司(si)(si)(si)與其他公(gong)(gong)司(si)(si)(si)簽訂(ding)企業支配合同，使其他公(gong)(gong)司(si)(si)(si)成(cheng)為(wei)子(zi)公(gong)(gong)司(si)(si)(si)。

二、分公司定義

《公(gong)(gong)(gong)(gong)司(si)法(fa)》規定(ding)(ding)：公(gong)(gong)(gong)(gong)司(si)可以(yi)設(she)立分(fen)公(gong)(gong)(gong)(gong)司(si)，分(fen)公(gong)(gong)(gong)(gong)司(si)不(bu)具(ju)有企(qi)業(ye)(ye)法(fa)人(ren)(ren)資格，其(qi)民事(shi)責任由公(gong)(gong)(gong)(gong)司(si)承擔(dan)。總公(gong)(gong)(gong)(gong)司(si)通常先(xian)于分(fen)公(gong)(gong)(gong)(gong)司(si)而(er)設(she)立，在公(gong)(gong)(gong)(gong)司(si)內部(bu)管(guan)轄系統中，處于領(ling)導、支配地(di)(di)位。分(fen)公(gong)(gong)(gong)(gong)司(si)是指業(ye)(ye)務、資金(jin)、人(ren)(ren)事(shi)等(deng)方面受本公(gong)(gong)(gong)(gong)司(si)管(guan)轄而(er)不(bu)具(ju)有法(fa)人(ren)(ren)資格的分(fen)支機構。分(fen)公(gong)(gong)(gong)(gong)司(si)不(bu)具(ju)有法(fa)律上和(he)經濟上的獨立地(di)(di)位，其(qi)設(she)立程序簡單。分(fen)公(gong)(gong)(gong)(gong)司(si)有自(zi)己的法(fa)定(ding)(ding)名(ming)稱、營(ying)業(ye)(ye)場所、負責人(ren)(ren)和(he)一定(ding)(ding)的經營(ying)范圍（經營(ying)范圍不(bu)能超出(chu)總公(gong)(gong)(gong)(gong)司(si)的經營(ying)范圍）；但分(fen)公(gong)(gong)(gong)(gong)司(si)不(bu)獨立享受權(quan)利和(he)承擔(dan)業(ye)(ye)務，其(qi)經營(ying)所得歸于總公(gong)(gong)(gong)(gong)司(si)，在總公(gong)(gong)(gong)(gong)司(si)授權(quan)范圍內以(yi)自(zi)己名(ming)義進行(xing)業(ye)(ye)務活動。

來源：公司(si)法

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