分公司和子公司的法律地位及税收政策差异对比

An Analysis on Disparities in Legal Status of and Tax Policies concerning Branch Organizations and Subsidiary Companies

作为企业集团下属的直接从事业务经营活动的分支机构,分公司和子公司的法律地位存在着较大差异,两者在适用纳税义务人身份及其纳税义务判定、企业所得税缴纳方法等税收政策方面也存在着不同。本文梳理了上述差异,并在2008年企业所得税法实行法人税制、总分公司汇总纳税的大背景下,明确区分了分公司与子公司适用的不同的所得税税收政策。

This paper argues that there exist marked differences in legal status of as well as tax policies （such as determination of taxpayers and their tax liability, methods of enterprise income tax payment） conceming branch organizations and subsidiary companies. This paper summarizes the above-mentioned differences and clarifies tax policies applicable to branch organizations and subsidiary companies against the backdrop of the Enterprise Tax Law in 2008.