Without a business license, you can't apply for tax registration. Not to mention the problem of internal and external accounts. The correct way is to send the bill of fixed assets, expenses and other expenses to the head office for bookkeeping, and the branch office can keep a memo here for the head office to check and internal accounting assessment.

If the office is leased, the decoration fee should be amortized on schedule as a deferred expenditure. But if you send the bill back to the head office for bookkeeping as mentioned above, which subject you enter is not your consideration.

The tax authorities do not control the amount of hospitality. Only the proportion (percentage of income) stipulated in the tax law can be included in the cost, and the excess needs to be adjusted, that is, it cannot be deducted. According to your present situation, there is no need for you to consider it. You should merge in the head office.