Annual Report 2018

236 FOR THE YEAR ENDED 31 DECEMBER 2018 　截至二零一八年十二月三十一日止年度 SHOUGANG CONCORD CENTURY HOLDINGS LIMITED 首長寶佳集團有限公司 綜合財務報告附註 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 12 所得稅抵免 （續） 本集團除所得稅前溢利的稅項與採用適 用於各個司法權區的合併實體溢利的加 權平均稅率計算的理論金額的差額如下： 12 Income tax credit (continued) The taxation on the Group’s profit before income tax differs from the theoretical amount that would arise using the weighted average tax rate applicable to profits of the consolidated entities in the respective jurisdictions as follows: Year ended 31 December 截至十二月三十一日止年度 2018 2017 二零一八年 二零一七年 HK$’000 HK$’000 港幣千元 港幣千元 Loss before income tax 除稅前虧損 (11,117) (75,213) Tax calculated at domestics tax rates applicable to losses in the respective countries (Note (i)) 按國內稅率計算的適用於 各國損失的稅額（附註 (i) ） (545) (16,455) Expenses not deductible for taxation purposes 不可抵扣稅項之費用 16,667 34,616 Income not subject to taxation 不計入稅項之收入 (8,869) (17,935) Tax losses for which no deferred income tax was recognised 未確認遞延所得稅的 稅務虧損 8,291 9,797 Utilisation of previously unrecognised tax losses 使用以往未確認的稅務虧損 (10,117) (5,766) Tax incentives for research and development expenses available for a subsidiary incorporated in the PRC (Note (ii)) 在中國成立附屬公司的 研發開支稅務優惠 （附註 (ii) ） (4,330) (3,155) Withholding tax on interest income (Note (iii)) 利息收入之預提稅項（附註 (iii) ） (2,279) (750) Overprovision in prior years 上一年度的超額準備金 (1,254) (7,047) (2,436) (6,695)