The income tax expense in the income statement is the amount accrued by the enterprise according to the current profit or the accumulated amount of this year. There are generally no negative numbers. If it is negative, it will generally offset the tax earned in the previous period or the overpaid enterprise income tax.
For example, if you pay too much before and return it in this period, there will be a negative number. Generally, negative numbers will cause concern, and what needs to be verified is the situation of listed companies' interim reports.