The parent company purchases goods for its subsidiaries. How to invoice the parent company?

The purchased goods can only be regarded as the parent company, because both the contract subject and the invoice are the parent company, which is the economic behavior of the parent company in form. Later, it is necessary to make a purchase and sale contract between the parent company and the subsidiary company to transfer ownership. As long as the tax rates of both parties are consistent, there will be no additional tax burden, even if there is.

In the preparatory period, the subsidiary needs to purchase goods, incur expenses, sign a contract, and the parent company will pay in the early stage. Personally, the more feasible way is:

1. The signed contract can be negotiated with the other party in advance, and the parent company will sign the payment first, but will not issue an invoice. After the subsidiary acquires the legal person, it changes the subject of the contract, and the parent company will refund and the subsidiary will pay again; Or the parent company pays the account, and then the subsidiary directly pays the parent company to write off the account and obtains the invoice issued by the subsidiary.

2. Find an employee to temporarily withdraw the loan. If the required amount is large, it can be withdrawn in multiple times for the expenses of the preliminary work; After the subsidiary is established, it will reimburse the relevant expenses and return the money to the parent company for verification.