Annual Report 2019

205 年報 ANNUAL REPORT 2019 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報告附註 FOR THE YEAR ENDED 31 DECEMBER 2019 截至二零一九年十二月三十一日止年度 12 所得稅支出╱（抵免） （續） 本集團除所得稅前溢利╱（虧損）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 EXPENSE/(CREDIT) (continued) The taxation on the Group’s profit/(loss) 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 2019 2018 二零一九年 二零一八年 HK$’000 HK$’000 港幣千元 港幣千元 (Restated) （重列） Profit/(loss) from continuing operations before income tax 來自持續經營業務之除所得 稅前溢利╱（虧損） 115,770 (7,129) Loss from discontinued operation before income tax 來自已終止經營業務之 除所得稅前虧損 (3,400) (3,988) Profit/(loss) before income tax 除所得稅前溢利╱（虧損） 112,370 (11,117) Tax calculated at domestics tax rates applicable to profits/(losses) in the respective countries (Note (i)) 按國內稅率計算的適用於 各國溢利╱（虧損）的稅額 （附註 (i) ） 12,989 (4,504) Expenses not deductible for taxation purposes 不可抵扣稅項之費用 9,265 16,667 Income not subject to taxation 不計入稅項之收入 (4,086) (8,869) Tax losses for which no deferred income tax was recognised 未確認遞延所得稅的稅務 虧損 3,424 8,291 Utilisation of previously unrecognised tax losses 使用以往未確認的稅務虧損 (13,502) (10,117) 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)) (6,008) (4,330) Withholding tax on dividends 股息之預提稅項 2,417 – Withholding tax on interest income (Note (iii)) 利息收入之預提稅項 （附註 (iii)) 821 1,680 Overprovision in prior years 以前年度的超額準備金 (1,294) (1,254) 4,026 (2,436)