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Tradelink Electronic Commerce Limited
貿易通電子貿易有限公司
90
Notes to the Financial Statements
財務報表附註
7 Income tax in the consolidated statement of
profit or loss
(a) Taxation in the consolidated statement of profit or
loss represents:
2015
2014
二零一五年
二零一四年
HK$’000
HK$’000
港幣千元
港幣千元
Provision for Hong Kong Profits Tax for the year
本年度香港利得稅撥備
10,862
13,633
Provision for PRC taxes for the year
本年度中國稅項撥備
213
209
Over-provision in respect of prior years
以往年度超額撥備
(1)
(1,542)
Deferred taxation
遞延稅項
100
(638)
11,174
11,662
The provision for Hong Kong Profits Tax for 2015 is calculated at
16.5% (2014: 16.5%) of the estimated assessable profits for the
year. Taxation for PRC subsidiaries is similarly calculated using the
effective rates of taxation that are expected to be applicable in the
PRC.
(b) Reconciliation between tax expense and accounting
profit at applicable tax rates:
2015
2014
二零一五年
二零一四年
HK$’000
HK$’000
港幣千元
港幣千元
Profit before tax
除稅前溢利
92,578
85,845
Notional tax on profit before tax, calculated at
the rates applicable to profits in the countries
concerned
根據相關國家適用的利得稅稅率
按除稅前溢利計算的
名義稅項
15,228
14,368
Tax effect of non-deductible expenses
不可扣減開支的稅務影響
1,215
1,623
Tax effect of non-taxable revenue
非課稅收益的稅務影響
(4,043)
(2,512)
Tax effect of unused tax losses not recognised
未確認未動用稅項虧損的稅務影響
535
549
Tax effect of prior years’ tax losses utilised
使用以往年度稅項虧損的稅務影響
(1,869)
(537)
One-off tax reduction
一次過扣稅
(40)
(20)
Over-provision in respect of prior years
以往年度超額撥備
(1)
(1,542)
Other differences
其他差額
149
(267)
Actual tax expense
實際稅項支出
11,174
11,662
7
綜合損益表的所得稅
(a)
綜合損益表的稅項為：
二零一五年的香港利得稅撥備乃按年度估計應課
稅溢利的
16.5%
（二零一四年：
16.5%
）計算。中
國附屬公司稅項按類似方式計算，有關稅項使用
預期適用於中國的實際稅率計算。
(b)
按適用稅率計算的稅項支出與會計溢利
對賬如下：