貿易通 2020 年年報

152 Notes to the Financial Statements (Continued) 財務報表附註（續） Tradelink Electronic Commerce Limited Annual Report 2020 7 綜合損益表的所得稅 (a) 綜合損益表的稅項為： 二零二零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 一九年： 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 ，二零二零 年及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: 2020 2019 二零二零年 二零一九年 HK$’000 HK$’000 港幣千元 港幣千元 Current tax — Hong Kong Profits Tax 本期稅項 — 香港利得稅 Provision for the year 本年度撥備 8,907 11,760 Over-provision in respect of prior year 以往年度超額撥備 (42) (40) 8,865 11,720 Current tax — outside Hong Kong 本期稅項 — 香港境外 Provision for the year 本年度撥備 11 1 Over-provision in respect of prior year 以往年度超額撥備 — (24) 11 (23) Deferred taxation 遞延稅項 715 2,316 9,591 14,013 The provision for Hong Kong Profits Tax for 2020 is calculated at 16.5% (2019: 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 2020 and 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.