Legal analysis: If the company is not profitable, it must pay value-added tax, which is calculated on the basis of income and belongs to extra-price tax. In other words, the income generated by the company must pay value-added tax, which has nothing to do with the company's profits. No corporate income tax is required. If you made a profit in the previous year, you need to pay enterprise income tax. If you don't make a profit next year, you won't pay it. Losses for five consecutive years, five years without compensation. The tax law clearly stipulates urban construction tax, education surcharge, etc. Calculate and pay according to the value-added tax amount paid. So if there is value-added tax, these surcharges need to be paid. However, some small and micro enterprises have relevant tax exemption policies and can be exempted from tax.
Legal basis: Article 3 of the Enterprise Income Tax Law of People's Republic of China (PRC). A resident enterprise shall pay enterprise income tax on its income from sources inside and outside China. Where a non-resident enterprise establishes an institution or place in China, it shall pay enterprise income tax on the income obtained by its institution or place from China and the income generated outside China but actually related to its institution or place. If a non-resident enterprise has no institution or place in China, or if it has an institution or place, but its income has no actual connection with its institution or place, it shall pay enterprise income tax on its income originating in China.