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Tradelink Electronic Commerce Limited
Interim Report 2017
40
Notes to the Unaudited Interim Financial Report
(Continued)
未經審核中期財務報告附註
（續）
7 Taxation
Six months ended 30 June
六月三十日止六個月
2017
2016
二零一七年
二零一六年
HK$’000
HK$’000
港幣千元
港幣千元
Provision for Income Tax for the period
本期間的所得稅撥備
– Hong Kong Profits Tax
－ 香港利得稅
5,124
5,071
– PRC tax
－ 中國稅項
25
–
Deferred taxation
(Note 12)
遞延稅項
（附註
12
）
821
(11,891)
Income tax expense/(credit)
所得稅開支╱（抵免）
5,970
(6,820)
The provision for Hong Kong Profits Tax for the period is calculated at
16.5% (2016: 16.5%) of the estimated assessable profits for the period.
The provision for PRC tax for the period is calculated at applicable tax rate
of 25% in the PRC.
8 Dividends
(a) Dividends payable to equity shareholders of the Company
attributable to the interim period
Six months ended 30 June
六月三十日止六個月
2017
2016
二零一七年
二零一六年
HK$’000
HK$’000
港幣千元
港幣千元
Interim dividend declared after the interim
period of HK 3.2 cents per share
(2016: HK 2.4 cents per share)
於中期期間後宣派的中期股息
每股
3.2
港仙（二零一六年：
每股
2.4
港仙）
25,427
19,066
The interim dividend declared after the interim period has not been
recognised as a liability at the end of the reporting period.
7
稅項
於本期間，香港利得稅撥備乃按期內估計應課稅溢利
的
16.5%
（二零一六年：
16.5%
）計算。於本期間，中國
稅項撥備乃根據中國適用稅率按
25%
計算。
8
股息
(a)
中期期間應付本公司股權持有人的股息
於中期期間後宣派的中期股息未於報告期末確認
為負債。