Legal analysis: corporate income tax should also be paid for corporate losses, but it is not necessary to pay it in one lump sum. According to the relevant laws and regulations, it can be made up with the income of the next tax year, and it can be made up every year, but the longest period shall not exceed five years. The tax basis of enterprise income tax is taxable income. If the taxable income is negative, it does not need to be paid. If the taxable income is adjusted on the basis of losses, it needs to be paid back.

Legal basis: Enterprise Income Tax Law of People's Republic of China (PRC).

Article 1 Within the territory of People's Republic of China (PRC), enterprises and other income-earning organizations (hereinafter referred to as enterprises) are taxpayers of enterprise income tax and shall pay enterprise income tax in accordance with the provisions of this Law. This law is not applicable to sole proprietorship enterprises and partnership enterprises.

Article 5 The taxable income is the balance of the total income of an enterprise in each tax year after deducting non-taxable income, tax-free income, various deductions and losses allowed to be made up in previous years.

Article 7 The following income from the total income is non-taxable income: (1) Income from financial allocation; (2) Administrative fees and government funds collected according to law and incorporated into financial management; (3) Other non-taxable income as stipulated by the State Council.