貿易通2018年年報

Tradelink Electronic Commerce Limited Annual Report 2018 160 Notes to the Financial Statements (Continued) 財務報表附註 （續） 7 綜合損益表的所得稅 (a) 綜合損益表的稅項為： 二零一八年的香港利得稅撥備乃按年度 估計應課稅溢利的 16.5% （二零一七年： 16.5% ）計算。海外附屬公司的稅項按相 關國家的適用現行稅率徵收。 (b) 按適用稅率計算的稅項支出與會計 溢利對賬如下： 7 Income tax in the consolidated statement of profit or loss (a) Taxation in the consolidated statement of profit or loss represents: 2018 2017 二零一八年 二零一七年 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 12,117 12,301 Provision for overseas taxes for the year 本年度海外稅項撥備 35 25 Over-provision in respect of prior years 以往年度超額撥備 (5) (10) Deferred taxation 遞延稅項 4,235 1,906 16,382 14,222 The provision for Hong Kong Profits Tax for 2018 is calculated at 16.5% (2017: 16.5%) of the estimated assessable profits for the year. Taxation for overseas subsidiaries is charged at the appropriate current rates of taxation ruling in the relevant countries. (b) Reconciliation between tax expense and accounting profit at applicable tax rates: 2018 2017 二零一八年 二零一七年 HK$’000 HK$’000 港幣千元 港幣千元 Profit before taxation 除稅前溢利 106,150 88,342 Notional tax on profit before taxation, calculated at the rates applicable to profits in the countries concerned 根據相關國家適用的所得稅 稅率按除稅前溢利計算的 名義稅項 17,319 14,601 Tax effect of non-deductible expenses 不可扣減開支的稅務影響 929 401 Tax effect of non-taxable revenue 非課稅收益的稅務影響 (1,529) (1,098) Tax effect of unused tax losses not recognised 未確認未動用稅項虧損的 稅務影響 3 915 Tax effect of prior years’ unrecognised tax losses utilised 使用以往年度未確認稅項 虧損的稅務影響 (206) (2) Tax effect of temporary differences not recognised 未確認暫時性差異的稅務 影響 — (572) One-off tax reduction 一次過扣稅 (129) (40) Over-provision in respect of prior years 以往年度超額撥備 (5) (10) Other differences 其他差額 — 27 Actual tax expense 實際稅項支出 16,382 14,222