济南注册公司http://www.jnyszc.com/介绍说分公司变成子公司，就是母公司再投资成立新公司，可以将分公司进行清产核资和资产评估，提供发起人协议或投资协议、新公司章程，发起人相关证明，验资，填好相关表格到工商部门登记就行了，但原分公司名字须经工商核名，不一定能延用。变更手续可以自己办理，也可以找济南注册公司代理机构来代理。子公司变为分公司必须经过子公司清算，税务和工商注销，正式注销后，再由母公司向当地工商部门申请设立分公司。
Branch became a subsidiary of the parent company is reinvesting the founding of new companies, branches may be subjected to capital verification and asset evaluation, provide sponsor agreement or investment agreement, the new articles of association, the promoters relevant proof, verification, fill out the relevant registration form to the business sector on the line, but the original name is subject to industrial and commercial nuclear branch name, not be able to continue to use. Change procedures can handle yourself, you can also find a registered company in Jinan agency to the agent. Subsidiaries into branches must be liquidated subsidiary, tax and business write-off, after the official cancellation, and then apply for the establishment of subsidiaries by the parent company to the local business sector.

济南注册公司http://www.jnyszc.com/谈到把全资子公司变为分公司，一般可采用吸收合并的方式处理。如果是非全资子公司，应当先收购少数股权变为全资子公司后，再进行吸收合并。母公司对全资子公司的吸收合并，就是相当于把全资子公司注销后，其所有资产、负债、业务和人员都转入母公司。一般做法是先把子公司的各项资产、负债均转入母公司（其中负债的转移需依法经过通知、公告债权人的程序），然后再把已经成为空壳的子公司注销。会计上是作为收回投资进行处理。这种方式可以保持子公司生产经营活动的连续性，而不受到一般企业“在清算期间不得开展与清算无关的生产经营活动”的限制。非全资子公司因为还存在其他股东，所以先要收购少数股权变为单一股东持股的全资子公司后才能进行吸收合并操作。也可以约定由子公司少数股东以其持有的子公司少数股权换取母公司增发的股权，但在具体操作中也是分为两步：第一步是换股，子公司变为全资子公司，少数股东变为母公司的股东；第二步是母公司吸收合并已成为全资子公司的子公司。
Jinan registered company spoke to become a wholly owned subsidiary branches, generally adopt the merger manner. If a non-wholly-owned subsidiary, to acquire a minority stake should first become a wholly owned subsidiary, then the merger. Wholly owned subsidiary of the parent company for the absorption of the merger, which is equivalent to a wholly owned subsidiary after the cancellation, all of its assets, liabilities, operations and personnel were transferred to the parent company. General practice is to first of the assets, liabilities were transferred to a subsidiary of the parent company (where required by law after the transfer of liabilities notices, bulletins creditors program), and then provide a subsidiary of cancellation has become an empty shell. Accounting is treated as a return on investment. This way you can maintain the continuity of production and business activities subsidiary, without being limited by the general business "not to carry out the liquidation of independent production and business activities during the liquidation" of. In order to carry out the merger of non-wholly owned subsidiary after the operation because there are other shareholders, it must first acquire a minority stake becomes a wholly owned subsidiary of a single shareholder. Can also be agreed upon by the minority shareholders of its subsidiary, holds a minority stake in a subsidiary of the parent company in exchange for the issuance of the shares, but in the specific operation is divided into two steps: the first step is convertible, a subsidiary into a wholly owned subsidiary, minority shareholders become shareholders of the parent; the second step is to absorb the merger has become a subsidiary of the parent company of wholly owned subsidiaries.