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    企的寶集團 > 財稅百科 > 設立子公司的利弊

    設立子公司的利弊

    發布者：曉猛 來源：企的寶財稅集團

    1、子公司能獨立完整地進行會計核算，虧損不會與母公司利潤相抵。

    2、企業集團設立子公司，可以使集團公司長期戰略中需重點發展的業務領域得到長足發展，使整個集團在這些領域得以做強做大，從而強化集團的核心競爭能力。

    3、同時通過確立子公司的獨立法人地位，可以將子公司經營風險有效地限制在一定范圍以內，集團公司只在出資范圍內對其承擔風險，不會因為子公司在跌失誤而遭受更多損失，更不會侵害到集團公司其他業務部門和其他子公司的利益。

    4、另一方面，子公司通過自身經營的努力，在其業務領域中形成商譽、品牌等無形資產，有助于提升企業集團的整體形象。

    設立子公司的弊處：

    1、在外地創辦獨立核算子公司，需要辦理許多手續，設立程序復雜，開辦費用也較大。

    2、要求比較高，設立子公司應符合《公司法》和《條例》規定的條件和程序。只有國家授權投資的公司可投資設立全資子公司(即國有獨資的子)其他公司只能設立有限責任公司或股份有限公司形式的控股子公司。

    3、公司初期設立子公司的經營風險相對較大。

    4、子公司承擔全面納稅義務，需要獨立繳納所得稅，承擔的稅務水平相對比較高。

    5、公司向其他有限責任公司、股份公司投資的，公司章程對投資或者擔保的總額及單項投資或者擔保的數額有限額規定的，不得超過規定的限額。

    文章關鍵詞：
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