Annual Report 2020

115 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報表附註 FOR THE YEAR ENDED 31ST DECEMBER, 2020 截至二零二零年十二月三十一日止年度 ANNUAL REPORT 2020 年度報告 9. 所得稅開支（抵免） 9. INCOME TAX EXPENSE (CREDIT) 2020 2019 二零二零年 二零一九年 HK$’000 HK$’000 千港元 千港元 Current tax: 即期稅項： Hong Kong Profits Tax 香港利得稅 1,202 1,970 PRC Enterprise Income Tax 中國企業所得稅 638 186 PRC withholding tax 中國預扣稅 – 1,249 1,840 3,405 Deferred tax (note 24) 遞延稅項（附註 24 ） 3,300 (16,204) 5,140 (12,799) On 21st March, 2018, the Hong Kong Legislative Council passed The Inland Revenue (Amendment) (No. 7) Bill 2017 (the “Bill”) which introduces the two-tiered profits tax rates regime. The Bill was signed into law on 28th March, 2018 and was gazetted on the following day. Under the two-tiered profits tax rates regime, the first HK$2 million of profits of the qualifying group entity will be taxed at 8.25%, and profits above HK$2 million will be taxed at 16.5%. The profits of group entities not qualifying for the two-tiered profits tax rates regime will continue to be taxed at a flat rate of 16.5%. Accordingly, the Hong Kong Profits Tax of the qualifying Group entity is calculated at 8.25% on the first HK$2 million of the estimated assessable profits and at 16.5% on the estimated assessable profits above HK$2 million. A portion of the Group’s profits is earned by the Macau subsidiaries of the Group incorporated under the Macau SAR’s Offshore Law. Pursuant to the Macau SAR’s Offshore Law, such portion of profits is exempted from Macau complementary tax, which is currently at 12% of the profits. Further, in the opinion of the directors of the Company, that portion of the Group’s profit is not at present subject to taxation in any other jurisdiction in which the Group operates. Under the law of the PRC on Enterprise Income Tax (the “EIT Law”) and Implementation Regulation of the EIT Law, the tax rate of the PRC subsidiaries is 25% from 1st January, 2008 onwards. One of the Company’s PRC subsidiaries was awarded with the High and New-Tech Enterprise and entitled to preferential rate of 15% for the Group’s financial year ended 31st December, 2020 and 31st December, 2019. 於二零一八年三月二十一日，香港立法會通過二 零一七年稅務（修訂）（第 7 號）條例草案（「條例草 案」），引入兩級制利得稅率制度。條例草案於二零 一八年三月二十八日簽署成為法律並於翌日刊登憲 報。根據兩級制利得稅率制，合資格集團實體之首 2,000,000 港元溢利將按 8.25% 之稅率徵稅，而超 過 2,000,000 港元之溢利則按 16.5% 之稅率徵稅。 不符合兩級制利得稅率制資格之集團實體之溢利將 繼續按 16.5% 之劃一稅率徵稅。 因此，合資格集團實體的香港利得稅乃按估計應課 稅溢利首 2,000,000 港元的 8.25% 計算，而估計應 課稅溢利超過 2,000,000 港元則按 16.5% 計算。 本集團部分利潤乃由本集團根據澳門特別行政區離 岸法律註冊成立之澳門附屬公司所賺取。根據澳門 特別行政區離岸法律，該部分利潤毋須繳納澳門補 充稅（目前按利潤之 12% 徵收）。此外，本公司董事 認為，目前本集團該部分利潤亦毌須於本集團經營 所在之任何其他司法權區內繳納稅項。 根據中國企業所得稅法（「企業所得稅法」）及企業所 得稅法實施條例，自二零零八年一月一日起，中國 附屬公司之稅率為 25% 。本公司的一間中國附屬公 司於截至二零二零年十二月三十一日及二零一九年 十二月三十一日止本集團之財政年度可享有高新企 業 15% 的優惠稅率。