negative tax

What if we are paid by negative income? Do government owe us tax then?

Imagine an afternoon,

Boss: "hey Tian, your new monthly income is -$100,000."
Me: "Greeeeeat! Now I can make $15,000 tax every month!"

Isn't that great?

Wait, how to deal with the -$100,000 amount?

Imagine,

Me: "Boss, when will the -$100,000 transaction post in my account?"
Boss: "Oh, same old question. According to our contract, your payment will be realized 100 years later."

Is that better? If I open a company "Negative Power, Inc.", will you join?