貿易通2019 年年報

Notes to the Financial Statements (Continued) 財務報表附註 （續） 二零一九年年報 貿易通電子貿易有限公司 149 7 綜合損益表的所得稅 (a) 綜合損益表的稅項為： 二零一九年的香港利得稅撥備乃按年度 估計應課稅溢利的 16.5% （二零一八年： 16.5% ）計算。香港境外附屬公司的稅項 按相關國家的適用現行稅率徵收。 根據《稅務條例》附表 45 ，二零一九年的 香港利得稅撥備已計入就年內已產生僱 員成本所申索的研究及發展開支的額外 稅務扣減。合資格開支有權享有額外兩 級制稅務扣減，即首港幣 2,000,000 元和 餘額分別可獲 300% 及 200% 稅務扣減。 7 Income tax in the consolidated statement of profit or loss (a) Taxation in the consolidated statement of profit or loss represents: 2019 2018 二零一九年 二零一八年 HK$’000 HK$’000 港幣千元 港幣千元 Current tax — Hong Kong Profits Tax 即期稅項 — 香港利得稅 Provision for the year 本年度撥備 11,760 12,117 Over-provision in respect of prior year 以往年度超額撥備 (40) (5) 11,720 12,112 Current tax — outside Hong Kong 即期稅項 — 香港境外 Provision for the year 本年度撥備 1 35 Over-provision in respect of prior year 以往年度超額撥備 (24) — (23) 35 Deferred taxation 遞延稅項 2,316 4,235 14,013 16,382 The provision for Hong Kong Profits Tax for 2019 is calculated at 16.5% (2018: 16.5%) of the estimated assessable profits for the year. Taxation for subsidiaries outside Hong Kong is charged at the appropriate current rates of taxation ruling in the relevant countries. The provision for Hong Kong Profits Tax for 2019 takes into account the enhanced Research and Development tax deductions claimed on staff costs incurred during the year, pursuant to Schedule 45 of the Inland Revenue Ordinance. The qualifying expenditure is entitled to enhanced two-tiered tax deductions, i.e. 300% for the first HK$2 million and 200% for the remaining amount.