Income tax expenses belong to profit and loss subjects. In the case of accounting income tax according to the balance sheet liability method, the income tax expenses in the income statement include current income tax and deferred income tax, that is, income tax expenses = current income tax+deferred income tax.

Income tax refers to the amount of income tax that an enterprise should pay to the tax authorities according to the provisions of the tax law, which should be calculated and determined on the basis of applicable tax laws and regulations.

Income tax expense refers to the income tax payable on the operating profit of an enterprise. "Income tax expense", accounting for the income tax borne by enterprises, is a profit and loss account; This is generally not equal to the current income tax payable, but the sum of current income tax and deferred income tax, that is, the income tax expenses deducted from the total profit of the current period. Because there may be "temporary differences".

Income tax expenses belong to profit and loss subjects. In the case of accounting income tax according to the balance sheet liability method, the income tax expenses in the income statement include current income tax and deferred income tax, that is, income tax expenses = current income tax+deferred income tax.

Income tax refers to the amount of income tax that an enterprise should pay to the tax authorities according to the provisions of the tax law, which should be calculated and determined on the basis of applicable tax laws and regulations.

Income tax expense refers to the income tax payable on the operating profit of an enterprise. "Income tax expense", accounting for the income tax borne by enterprises, is a profit and loss account; This is generally not equal to the current income tax payable, but the sum of current income tax and deferred income tax, that is, the income tax expenses deducted from the total profit of the current period. Because there may be "temporary differences".