貿易通2019 年年報

Notes to the Financial Statements (Continued) 財務報表附註 （續） Tradelink Electronic Commerce Limited Annual Report 2019 150 7 綜合損益表的所得稅（續） (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 (Continued) (b) Reconciliation between tax expense and accounting profit at applicable tax rates: 2019 2018 二零一九年 二零一八年 HK$’000 HK$’000 港幣千元 港幣千元 Profit before taxation 除稅前溢利 96,214 106,150 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 15,695 17,319 Tax effect of non-deductible expenses 不可扣減開支的稅務影響 1,567 929 Tax effect of non-taxable revenue 非課稅收益的稅務影響 (1,693) (1,529) Tax effect of unused tax losses not recognised 未確認未動用稅項虧損的 稅務影響 2 3 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 (31) (206) Statutory tax concession 法定稅項優惠 (1,463) (129) Over-provision in respect of prior years 以往年度超額撥備 (64) (5) Actual tax expense 實際稅項支出 14,013 16,382