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Annual Report 2016
二零一六年年報
109
Notes to the Financial Statements
財務報表附註
7 Income tax in the consolidated statement of
profit or loss
(a) Taxation in the consolidated statement of profit or
loss represents:
2016
2015
二零一六年
二零一五年
HK$’000
HK$’000
港幣千元
港幣千元
Provision for Hong Kong Profits Tax for the year
本年度香港利得稅撥備
11,171
10,862
Provision for PRC taxes for the year
本年度中國稅項撥備
–
213
Over-provision in respect of prior years
以往年度超額撥備
(28)
(1)
Deferred taxation
遞延稅項
(9,021)
100
2,122
11,174
The provision for Hong Kong Profits Tax for 2016 is calculated at
16.5% (2015: 16.5%) of the estimated assessable profits for the
year. Taxation for PRC subsidiaries is similarly calculated using the
effective rates of taxation that are expected to be applicable in the
PRC.
(b) Reconciliation between tax expense and accounting
profit at applicable tax rates:
2016
2015
二零一六年
二零一五年
HK$’000
HK$’000
港幣千元
港幣千元
Profit before taxation
除稅前溢利
81,374
92,578
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利得稅稅率
按除稅前溢利計算的名義稅項
13,326
15,228
Tax effect of non-deductible expenses
不可扣減開支的稅務影響
2,524
1,215
Tax effect of non-taxable revenue
非課稅收益的稅務影響
(776)
(4,043)
Tax effect of unused tax losses not recognised
未確認未動用稅項虧損的稅務影響
347
535
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
(4,316)
(1,869)
Tax effect of recognition of unutilised tax losses
確認未動用稅項虧損的稅務影響
(8,920)
–
One-off tax reduction
一次過扣稅
(40)
(40)
Over-provision in respect of prior years
以往年度超額撥備
(28)
(1)
Other differences
其他差額
5
149
Actual tax expense
實際稅項支出
2,122
11,174
7
綜合損益表的所得稅
(a)
綜合損益表的稅項為：
二零一六年的香港利得稅撥備乃按年度估計應課
稅溢利的
16.5%
（二零一五年：
16.5%
）計算。中
國附屬公司稅項按類似方式計算，有關稅項使用
預期適用於中國的實際稅率計算。
(b)
按適用稅率計算的稅項支出與會計溢利
對賬如下：