【中文版】

所得税费用是企业或个人在一定会计期间内所取得的应纳税所得额按照国家规定的税率计算出的应纳税额。它是企业或个人的一项重要支出，通常被列在财务报表的利润表中的净利润前，表示企业或个人在经营活动中所获得的净收益减去所得税后的余额。

所得税费用的计算是根据税法规定进行的，对于企业来说，其所得税费用通常由两部分组成：一部分是经营业务所产生的应纳税所得额，另一部分是与投资和筹资业务相关的所得。对于个人来说，其所得税费用通常由工资薪金所得、个体工商户生产经营所得、个人独资企业和合伙企业的所得等组成。

所得税费用的确认和计量是会计核算的重要内容之一。根据税法规定，企业或个人应当在确认应纳税所得额后，按照规定的税率和计算方法计算应纳税额，并将其列入利润表中的所得税费用科目。如果企业或个人在年度中间有预缴税款的情况，应当按照税法规定计算应退（补）的税款，并做出相应的会计处理。

总之，所得税费用是企业或个人的一项重要支出，它反映了企业或个人在一定会计期间内的经营成果和税收负担情况，是企业和个人做出财务决策的重要参考依据。

【英文版】

Income tax expense refers to the taxable income of an enterprise or individual calculated at the prescribed tax rate during a certain accounting period. It is an important expenditure for the enterprise or individual, usually listed in the profit statement of the financial statement before net profit, indicating the net income obtained by the enterprise or individual in business activities after deducting income tax.

The calculation of income tax expense is based on tax law provisions. For enterprises, their income tax expense usually consists of two parts: one is the taxable income generated by business operations, and the other is the income related to investment and financing operations. For individuals, their income tax expense usually consists of salaries and wages, income from self-employment, income from individual industrial and commercial households, and income from partnerships.

The recognition and measurement of income tax expense are one of the important contents of accounting. According to tax law provisions, enterprises or individuals should calculate the taxable amount after confirming the taxable income, calculate the amount of tax to be paid according to the prescribed tax rate and calculation methods, and include it in the income statement in the form of income tax expense accounts. If an enterprise or individual has advance payment of taxes during the year, it should calculate the amount of tax to be refunded (added) in accordance with relevant tax law provisions and make corresponding accounting treatments.

In short, income tax expense is an important expenditure for enterprises or individuals. It reflects the business results and tax burden situation of enterprises or individuals during a certain accounting period, and is an important reference basis for enterprises and individuals to make financial decisions.