In the US, some companies do not pay tax, the shareholders pay the tax on any income (S Corporations). Sole proprietors and partnerships are the same. C Corporations are like a legally distinct 'person', and what they pay in salaries, etc, are deductions.

It is 100% possible for a C corporation to pay no tax because it pays out all profits (income minus deductions) or operates at a loss.

Many large firms are hiring contractors to perform 'capex' work that qualifies for R&D Tax credits: https://www.cpajournal.com/2017/10/30/u-s-research-developme...

Tax laws drive some crazy incentives.