Feasibility of zero-profit intermediary trade and items to enter in the zero-rated sales statement

Hello. Our company conducts intermediary trade where we purchase goods from China and ship them directly to Russia without direct import. The transaction structure is China-Korea-Russia. I have the following questions: 1. Since the Russian entity is a subsidiary of our company, we are applying a selling price identical to the purchase price without adding an intermediary commission. Is it problematic to proceed with the same amount without a commission? 2. We plan to receive the payment from Russia and then remit it to China. When filing VAT, we intend to reflect the full Russian sales amount in the zero-rated sales statement. In this case, I am wondering whether this should be entered as an "intermediary trade" item in the zero-rated sales statement or under a different category.