1. As you said, of course, corporate income tax is not required for corporate losses, but it depends on whether the costs and expenses listed by you need to be adjusted (such as expenses that are not allowed to be taxed, white bars, etc.). ). If the figures after tax adjustment are profitable, you still need to pay income tax. By the way, let's see if your company can enjoy some preferential policies.
Small-scale taxpayers can't deduct the input, so as long as you have sales, you must pay taxes according to the tax rate of the products you sell.