当前,大型跨地区经营企业的组织形式主要有两种:一种是总公司和分公司的组织形式,一种是母公司和子公司的组织形式。按照我国《公司法》规定,总公司与分公司为同一法人,母公司与子公司分别拥有法人资格。2008年开始实施的新企业所得税法提出了独立法人纳税制度,即居民企业在中国境内设立不具有法人资格的营 At present, there are mainly two major forms of organization for large-scale trans-regional enterprises: one is the organization form of head office and branch offices and the other is the organization form of parent companies and subsidiaries. In accordance with the provisions of the “Company Law” of our country, the head office and the branch office are the same legal person, and the parent company and the subsidiaries respectively have the legal person status. The new corporate income tax law, which came into force in 2008, proposed an independent legal person taxation system whereby resident enterprises set up camps in China without legal personality