It depends on whether your tax payment method is fixed collection or audit collection. If it is a fixed levy, that is, a fixed amount of tax is paid every month (approved by the tax authorities), which has nothing to do with profits and income. In this case, the quarterly payment will not be refunded and cannot be carried forward to the next year.

If it is collected by audit and collected in advance at the end of the year, it should be returned to the enterprise or used in the next year.

Or is it impossible to make up for the loss as long as the quota is imposed?

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Is the income tax of catering industry 25% after 10% income?

This is a simple method for tax verification of income tax. 10% is your profit rate and 25% is the income tax rate. Whether this is calculated depends on how the local tax authorities give you approval.