貿易通2018年中報

50 Tradelink Electronic Commerce Limited  Interim Report 2018 Notes to the Unaudited Interim Financial Report (Continued) 未經審核中期財務報告附註 （續） 7 Taxation Six months ended 30 June 六月三十日止六個月 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 Income Tax for the period 本期間的所得稅撥備 — Hong Kong Profits Tax — 香港利得稅 5,950 5,124 — PRC tax — 中國稅項 — 25 Deferred taxation (Note 12) 遞延稅項 （附註 12 ） 1,195 821 Income tax expense 所得稅開支 7,145 5,970 The provision for Hong Kong Profits Tax for the period is calculated at 16.5% (2017: 16.5%) of the estimated assessable profits for the period. The provision for PRC tax for the prior period was calculated at applicable tax rate of 25% in the PRC. 8 Dividends (a) Dividends payable to equity shareholders of the Company attributable to the interim period Six months ended 30 June 六月三十日止六個月 2018 2017 二零一八年 二零一七年 HK$’000 HK$’000 港幣千元 港幣千元 Interim dividend declared after the interim period of HK 3.5 cents per share (2017: HK 3.2 cents per share) 於中期期間後宣派的 中期股息每股 3.5 港仙 （二零一七年： 每股 3.2 港仙） 27,812 25,427 The interim dividend declared after the interim period has not been recognised as a liability at the end of the reporting period. 7 稅項 於本期間，香港利得稅撥備乃按期內估計應課稅 溢利的 16.5% （二零一七年： 16.5% ）計算。於上一 期間，中國稅項撥備乃按中國適用稅率 25% 計算。 8 股息 (a) 中期期間應付本公司股權持有人的 股息 於中期期間後宣派的中期股息未於報告期 末確認為負債。