Investment in fixed assets involves whether fixed assets increase in value, and if there is income, take "non-operating expenses"; For investment entries, Company A should take the course of "Fixed Assets Clearing", and then borrow: long-term equity investment-Company A, loan: Fixed Assets Clearing, and pay taxes according to fair value-value-added tax-output tax.
When Company A receives fixed assets, it borrows: fixed assets, taxes payable-value-added tax-input tax credit: paid-in capital and related taxes at fair value.