Taxation: payroll, company tax return

Information provided by the client for tax filing:

At the end of June, provide wages from 1-6, even if they are 0.
 At the end of December, we provide wages for July-December. 0 is also reported.
 At the end of December, we provide the wages for July-December.

We will provide the payment for the office rent. Electricity, water, telephone, and goods. Hospitality fee. etc.
 How much tax do I pay?
 The deficit is 70,000 (corporate tax) per year, which is equivalent to about 4,200 RMB.
 In addition, when there is a profit, it is about 25% of the profit, plus 70,000 (corporate tax)
 But when the profit exceeds 4 million, the % will increase, and the calculation method is more complicated.