Legal analysis: when a subsidiary company is converted into a branch company, it can usually be merged by absorption, that is, the parent company is the main body of the merger, and the parent company becomes the surviving company, and the subsidiary company needs to go through cancellation registration; Generally, when a subsidiary becomes a branch company, it must go through the liquidation procedure of the subsidiary company, and at the same time, after the tax and industry and commerce have been officially cancelled, the parent company will apply to the local industrial and commercial department for the establishment of a branch company.

1. Shareholders of companies planning to merge need to make merger resolutions separately;

2. Each company shall provide balance sheets and property details;

3. Companies sign the Merger Agreement;

4. Notify the creditors or publish an announcement in the newspaper within 30 days from the date of making the resolution 10;

5, financial reconciliation, report consolidation and other processing;

6, after the consolidated statements, capital acceptance.

Legal basis: Company Law of the People's Republic of China

Article 173 When a company is merged, the merging parties shall sign a merger agreement and prepare a balance sheet and a list of assets. The company shall notify the creditors within 10 days from the date of making the merger resolution and make an announcement in the newspaper within 30 days. Creditors may, within 30 days from the date of receiving the notice, or within 45 days from the date of announcement if they have not received the notice, require the company to pay off debts or provide corresponding guarantees.

Article 174 When a company is merged, the creditor's rights and debts of the merging parties shall be inherited by the surviving company or the newly established company after the merger.