According to Article 20 of the Measures for the Administration of Invoices in People's Republic of China (PRC): "Units and individuals selling goods, providing services and engaging in other business activities, and collecting money from outside, the payee shall issue invoices to the payer;

Under special circumstances, the payer will issue an invoice to the payee. "That is to say, the premise of invoicing is that the sales of goods and the provision of services have achieved production and operation income, which is a foreign business behavior, so the head office company is not foreign, so there is no need to invoice. Just sign the agreement directly and put it into the account.

According to Article 49 of the Detailed Rules for the Implementation of Enterprise Income Tax and the definition of income tax, the management fees incurred by an enterprise in accepting management or other forms of management services provided by related parties or unrelated parties shall not be deducted.

The management fees paid between enterprises include the reasonable management fees shared by the head office because of the management services provided by the head office, and the management fees provided by the parent company and other independent legal entities. Because the enterprise income tax is adopted in the enterprise income tax law, the reasonable management fees allocated by the head office for providing management services are automatically summarized and solved by the head office.

State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)-Announcement on Defining the Filling Diameter of Related Party Transaction Report Form