Business losses also need to be taxed. Operating losses, that is, enterprises do not make money. Corporate tax payment is related to corporate losses and profits, but it has nothing to do with it. Operating losses are only related to corporate income tax, and basically have nothing to do with other taxes. Loss-making enterprises also need to pay taxes.

Second, analysis

Whether an enterprise needs to pay enterprise income tax is the taxable income calculated according to the tax law, which is not equal to the accounting profit, which is the operating result calculated according to the accounting standards. The operating results of accounting profit calculation, whether loss or profit, need to be adjusted when calculating taxable income. In general, there are two kinds of taxes that enterprises need to pay, one is enterprise income tax and the other is value-added tax. In the case of losses, enterprises do not have to pay enterprise income tax, and value-added tax has nothing to do with losses. Value-added tax is related to the income of enterprises. If you have income, you have to pay value-added tax, even if you lose money.

Third, how to pay taxes when the enterprise loses money?

Pay enterprise income tax of 20 * 25% = 50,000 yuan, and the tax rate is calculated at 25%. If the accounting profit calculated by the enterprise is still a loss of 6,543,800 yuan, but there are no items that need to be adjusted according to the tax law, the enterprise does not need to pay enterprise income tax. Moreover, the approved enterprise income tax has nothing to do with the profit and loss of the enterprise.