貿易通 2020 年年報

136 Notes to the Financial Statements (Continued) 財務報表附註（續） Tradelink Electronic Commerce Limited Annual Report 2020 1 主要會計政策（續） (p) 所得稅 本年度所得稅包括本期稅項及遞延 稅項資產及負債的變動。本期稅項 及遞延稅項資產及負債的變動均在 損益表內確認，但如其與於其他全 面收益中或直接於權益中確認的項 目有關，則有關稅項金額須分別於 其他全面收益中確認或直接於權益 中確認。 本期稅項是按本年度應課稅收入， 以報告期末採用或主要採用的稅率 計算的預期應繳稅項，以及任何有 關以往年度應繳稅項的調整。 遞延稅項資產及負債乃因作財務報 告用途的資產及負債賬面值與作稅 基用途的資產及負債賬面值兩者的 可予扣減及應課稅的暫時差異所產 生。遞延稅項資產亦可由未經使用 的稅務虧損及未經使用的稅項優惠 所產生。 所有遞延稅項負債及所有遞延稅項 資產（僅限於將來很可能取得應課稅 溢利而令該項資產得以運用的部分） 均予確認。容許確認由可予扣減暫 時差異所產生的遞延稅項資產的未 來應課稅溢利包括其將由目前的應 課稅暫時性差異撥回的部分，而此 等應課稅暫時差異應由同一稅務當 局向同一應課稅單位徵收，並預期 在可予扣減暫時差異預期撥回的同 一期間內撥回或在由遞延稅項資產 產生的稅務虧損能轉回或轉入的期 間內撥回。在評定目前的應課稅暫 時差異是否容許確認由未經使用的 稅務虧損及優惠所產生的遞延稅項 資產時採用上述相同的標準，即該 等暫時差異由同一稅務當局向同一 應課稅單位徵收，並預期在稅務虧 損或優惠能應用的期間內撥回方計 算在內。 1 Significant accounting policies (Continued) (p) Income tax Income tax for the year comprises current tax and movements in deferred tax assets and liabilities. Current tax and movements in deferred tax assets and liabilities are recognised in profit or loss except to the extent that they relate to items recognised in other comprehensive income or directly in equity, in which case the relevant amounts of tax are recognised in other comprehensive income or directly in equity, respectively. Current tax is the expected tax payable on the taxable income for the year, using tax rates enacted or substantively enacted at the end of the reporting period, and any adjustment to tax payable in respect of previous years. Deferred tax assets and liabilities arise from deductible and taxable temporary differences respectively, being the differences between the carrying amounts of assets and liabilities for financial reporting purposes and their tax bases. Deferred tax assets also arise from unused tax losses and unused tax credits. All deferred tax liabilities, and all deferred tax assets to the extent that it is probable that future taxable profits will be available against which the asset can be utilised, are recognised. Future taxable profits that may support the recognition of deferred tax assets arising from deductible temporary differences include those that will arise from the reversal of existing taxable temporary differences, provided those differences relate to the same taxation authority and the same taxable entity, and are expected to reverse either in the same period as the expected reversal of the deductible temporary difference or in periods into which a tax loss arising from the deferred tax asset can be carried back or forward. The same criteria are adopted when determining whether existing taxable temporary differences support the recognition of deferred tax assets arising from unused tax losses and credits, that is, those differences are taken into account if they relate to the same taxation authority and the same taxable entity, and are expected to reverse in a period, or periods, in which the tax loss or credit can be utilised.