Tax Refund and consolidation questions

does investment consumption tax refund consider as cash flow from operating activities or investing activities? (ie, the consumption tax on investment in japanese solar equipment, and this consumption tax will be refunded, what is the classification of it?)

if a japan company is a 100% subsidiary of a Canadian company, and the Canadian company is a 100% subsidiary of a Hong Kong Company. How should I do the consolidated Income statement on the Hong Kong Level? the Japanese entity is the only company with Revenue and thus tax liability. Do I just sum up all the costs and expenses for all three companies?

Thank you.