Income tax has nothing to do with sales of value-added tax. It depends on your profit. If it is approved, it will be calculated according to income and approved tax rate. If it is an audit collection, it will be calculated according to your profit. That is, income MINUS costs and expenses. If there are profits, you have to pay income tax. If it is a loss, you don't have to pay income tax.

If your income tax is paid in the national tax, it will only be levied according to the above contents. If you pay in the local tax, you don't have to pay income tax in the national tax. In other words, your income tax only needs to be paid in one tax department, specifically in national tax or local tax. Just ask your tax administrator.