1. Taxes are of course paid to the state, and are generally collected by tax authorities. Income tax expense refers to the income tax borne by the enterprise

2. The difference between the two:

Tax payable refers to various taxes that the enterprise should pay but has not paid, such as value-added tax, consumption tax, business tax, Accounting items such as income tax, resource tax, land value-added tax, urban maintenance and construction tax, real estate tax, land use tax, vehicle and vessel use tax, personal income tax, etc., belong to the liability category; and "income tax expense", which accounts for the income tax borne by the enterprise, is Profit and loss accounts.