檢視分支机构的原始碼

[[File:分支机构.jpg|缩略图|[https://image.baidu.com/search/detail?ct=503316480&z=0&ipn=d&word=%E5%88%86%E6%94%AF%E6%9C%BA%E6%9E%84&step_word=&hs=0&pn=8&spn=0&di=101010&pi=0&rn=1&tn=baiduimagedetail&is=0%2C0&istype=0&ie=utf-8&oe=utf-8&in=&cl=2&lm=-1&st=undefined&cs=232021611%2C3651408808&os=1212157951%2C688751961&simid=4238089384%2C795959549&adpicid=0&lpn=0&ln=1954&fr=&fmq=1620362596669_R&fm=&ic=undefined&s=undefined&hd=undefined&latest=undefined&copyright=undefined&se=&sme=&tab=0&width=undefined&height=undefined&face=undefined&ist=&jit=&cg=&bdtype=11&oriquery=&objurl=https%3A%2F%2Fgimg2.baidu.com%2Fimage_search%2Fsrc%3Dhttp%3A%2F%2Fpic2.zhimg.com%2Fv2-fd1eec957c238b8d6ebfc52c79d4d095_r.jpg%26refer%3Dhttp%3A%2F%2Fpic2.zhimg.com%26app%3D2002%26size%3Df9999%2C10000%26q%3Da80%26n%3D0%26g%3D0n%26fmt%3Djpeg%3Fsec%3D1622954732%26t%3D459c66989143b8ad56eab09d26f07f2f&fromurl=ippr_z2C%24qAzdH3FAzdH3Fzi7wgswg_z%26e3Bziti7_z%26e3Bv54AzdH3FrAzdH3Fnmb9c9add&gsm=1&rpstart=0&rpnum=0&islist=&querylist=&force=undefined 原图链接][https://zhuanlan.zhihu.com/p/368454022 来自知乎]]]
'''分支机构'''是常设机构的一种。总公司所属的不具有独立的法人地位的派出机构，与总公司属同一法人实体，其生产、销售、财务、人事等方面受总公司支配和控制。分支机构设在国外从事生产经营活动，所在国政府为其提供非居民公司税收待遇。它在国外缴纳的所得税，总公司所在国政府按规定给予其税收抵免<ref>[https://baijiahao.baidu.com/s?id=1698013493699500038&wfr=spider&for=pc 假的！被摘牌！全国有70家分支机构]山西晚报</ref>