Legal subjectivity:

The difference between a company representative office and an office is: 1. The office can operate independently, but the representative office cannot carry out business activities; 2. The tax of the representative office is determined The amount of tax is levied and calculated based on expenditure. The office's tax is collected through audit, and the specific tax amount depends on the business situation. Legal objectivity:

Article 34 of the "Regulations on the Registration and Management of Enterprise Legal Persons" If an enterprise legal person establishes a branch that cannot independently bear civil liability, the enterprise legal person shall apply for registration, and upon approval by the registration authority, obtain the "Business Registration" License" and engage in business activities within the approved and registered business scope. According to relevant national regulations, when a public institution or a scientific and technological social group with state-approved funds engages in business activities or establishes an enterprise that does not meet the qualifications of a legal person, the unit shall apply for registration, and upon approval by the registration authority, obtain a "Business License". Engage in business activities within the approved and registered business scope. Specific registration management shall be implemented in accordance with the provisions of these Regulations.