Annual Report 2018

235 年報 ANNUAL REPORT 2018 FOR THE YEAR ENDED 31 DECEMBER 2018 　截至二零一八年十二月三十一日止年度 綜合財務報告附註 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 12 所得稅抵免 12 Income tax credit Year ended 31 December 截至十二月三十一日止年度 2018 2017 HK$’000 HK$’000 港幣千元 港幣千元 Current income tax: 當期所得稅： – China corporate income tax －中國企業所得稅 886 622 Overprovision in prior years 以前年度超額撥備 (1,254) (7,047) Total current income tax 當期所得稅總額 (368) (6,425) Deferred income tax (Note 29) 遞延所得稅（附註 29 ） (2,068) (270) Income tax credit 所得稅抵免 (2,436) (6,695) No provision for Hong Kong profits tax for the years ended 31 December 2017 and 2018 as there is no assessable profit subject to Hong Kong profits tax for both years. Pursuant to the Corporate Income Tax Law of the PRC effective from 1 January 2008 (the “CIT Law”), companies in the PRC are subject to income tax of 25% unless preferential rate is applicable. If a subsidiary is subject to CIT and qualified as High and New Technology Enterprise (“HNTE”), the applicable CIT tax rate is 15%. Jiaxing Eastern Steel Cord Co., Ltd (“JESC”) was renewed as HNTE in 2017 under the new PRC CIT Law. As such, the applicable CIT tax rate for JESC was 15% for the years ended 31 December 2018 (2017: same). 於截至二零一七年及二零一八年十二月 三十一日止年度，本集團並無任何須繳 付香港利得稅的應課稅溢利，因此於兩 個年度均無香港利得稅之撥備。 根據自二零零八年一月一日生效之中國 企業所得稅法（「企業所得稅法」），除非 優惠稅率適用，否則於中國的公司須繳 納 25% 的所得稅。 如附屬公司根據企業所得稅法及有國家 鼓勵的高新技術企業（「高新技術企業」） 之資格，適用的企業所得稅稅率為 15% 。 嘉興東方鋼簾線有限公司（「嘉興東方」） 根據新的中國企業所得稅法，於二零 一七年續簽高新技術企業。因此，於截 至二零一八年十二月三十一日止年度嘉 興東方的企業所得稅稅率為 15% （二零 一七年：相同）。