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內資企業中分公司與子公司有何區別?

2009.06.13 06:18 | 作者:萬事捷財務 | 閱讀:12543 | 分類:
    】  【打印

一、子公司定義

《公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)法(fa)》規定(ding):公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)可以(yi)設立子(zi)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si),予(yu)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)具(ju)(ju)有(you)企業法(fa)人資(zi)格,依法(fa)承(cheng)擔民事(shi)責(ze)(ze)任(ren)。母公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)是(shi)指掌握其(qi)他公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)的(de)(de)股(gu)份(fen)(fen),從(cong)而(er)(er)能夠在實(shi)(shi)際上(shang)控(kong)制(zhi)這(zhe)些公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)經營活動的(de)(de)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)。也稱控(kong)股(gu)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)。子(zi)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)是(shi)指其(qi)一(yi)定(ding)比例(li)以(yi)上(shang)的(de)(de)股(gu)份(fen)(fen)被另一(yi)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)所撐握而(er)(er)受其(qi)實(shi)(shi)際控(kong)制(zhi)的(de)(de)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)。子(zi)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)也可以(yi)通過控(kong)制(zhi)其(qi)他公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)一(yi)定(ding)比例(li)以(yi)上(shang)的(de)(de)股(gu)份(fen)(fen)而(er)(er)成(cheng)為(wei)控(kong)股(gu)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si),被控(kong)制(zhi)的(de)(de)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)成(cheng)為(wei)子(zi)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)。子(zi)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)具(ju)(ju)有(you)法(fa)人地位,可以(yi)獨立承(cheng)擔民事(shi)責(ze)(ze)任(ren)。

母(mu)(mu)(mu)子(zi)(zi)公(gong)(gong)司(si)(si)(si)關系(xi)產生的方式往往有:收(shou)(shou)購,母(mu)(mu)(mu)公(gong)(gong)司(si)(si)(si)通過協議方式收(shou)(shou)購已(yi)有的企業(ye)或(huo)在證券市場大(da)量(liang)買進另一家公(gong)(gong)司(si)(si)(si)的股票或(huo)股份(fen);設立,一個公(gong)(gong)司(si)(si)(si)其經(jing)營業(ye)務(wu)有必要擴展時,可(ke)直(zhi)接投(tou)資設立子(zi)(zi)公(gong)(gong)司(si)(si)(si);訂約(yue),母(mu)(mu)(mu)公(gong)(gong)司(si)(si)(si)與(yu)其他公(gong)(gong)司(si)(si)(si)簽訂企業(ye)支配合同,使其他公(gong)(gong)司(si)(si)(si)成為(wei)子(zi)(zi)公(gong)(gong)司(si)(si)(si)。

二、分公司定義

《公(gong)(gong)(gong)司(si)(si)(si)(si)(si)法(fa)(fa)》規定:公(gong)(gong)(gong)司(si)(si)(si)(si)(si)可以(yi)設(she)(she)立(li)(li)分(fen)公(gong)(gong)(gong)司(si)(si)(si)(si)(si),分(fen)公(gong)(gong)(gong)司(si)(si)(si)(si)(si)不具(ju)有(you)(you)企(qi)業法(fa)(fa)人資(zi)格,其(qi)民事(shi)責任由(you)公(gong)(gong)(gong)司(si)(si)(si)(si)(si)承(cheng)擔(dan)。總公(gong)(gong)(gong)司(si)(si)(si)(si)(si)通常(chang)先于(yu)(yu)分(fen)公(gong)(gong)(gong)司(si)(si)(si)(si)(si)而設(she)(she)立(li)(li),在(zai)(zai)公(gong)(gong)(gong)司(si)(si)(si)(si)(si)內部(bu)管轄系統中,處于(yu)(yu)領導、支(zhi)配地位(wei)。分(fen)公(gong)(gong)(gong)司(si)(si)(si)(si)(si)是指業務、資(zi)金、人事(shi)等方面受本公(gong)(gong)(gong)司(si)(si)(si)(si)(si)管轄而不具(ju)有(you)(you)法(fa)(fa)人資(zi)格的(de)(de)分(fen)支(zhi)機構。分(fen)公(gong)(gong)(gong)司(si)(si)(si)(si)(si)不具(ju)有(you)(you)法(fa)(fa)律上(shang)和經(jing)濟上(shang)的(de)(de)獨(du)立(li)(li)地位(wei),其(qi)設(she)(she)立(li)(li)程序簡單。分(fen)公(gong)(gong)(gong)司(si)(si)(si)(si)(si)有(you)(you)自己的(de)(de)法(fa)(fa)定名稱、營業場所(suo)、負(fu)責人和一定的(de)(de)經(jing)營范圍(經(jing)營范圍不能超(chao)出總公(gong)(gong)(gong)司(si)(si)(si)(si)(si)的(de)(de)經(jing)營范圍);但分(fen)公(gong)(gong)(gong)司(si)(si)(si)(si)(si)不獨(du)立(li)(li)享(xiang)受權利(li)和承(cheng)擔(dan)業務,其(qi)經(jing)營所(suo)得歸(gui)于(yu)(yu)總公(gong)(gong)(gong)司(si)(si)(si)(si)(si),在(zai)(zai)總公(gong)(gong)(gong)司(si)(si)(si)(si)(si)授權范圍內以(yi)自己名義(yi)進行業務活(huo)動。

來源:公司法