Annual Report 2020

116 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 HOP FUNG GROUP HOLDINGS LIMITED 合豐集團控股有限公司 9. INCOME TAX EXPENSE (CREDIT) (Continued) The tax charge for the year can be reconciled to the profit (loss) before taxation per the consolidated statement of profit or loss and other comprehensive income as follows: 2020 2019 二零二零年 二零一九年 HK$’000 HK$’000 千港元 千港元 Profit (loss) before taxation 稅前利潤（虧損） 6,503 (20,718) Tax at Hong Kong Profits Tax rate of 16.5% (2019: 16.5%) 按香港利得稅率 16.5% （二零一九年： 16.5% ） 計算之稅項 1,073 (3,418) Tax effect of income not taxable for tax purpose 毋須課稅收入之稅務影響 (235) (98) Tax effect of expenses not deductible for tax purpose 不可扣稅開支之稅務影響 3,017 1,260 Effect of tax different tax rate of the PRC subsidiaries 中國附屬公司稅率不同之影響 1,450 818 Effect of tax exemption granted to Macau subsidiaries 澳門附屬公司獲豁免稅項之影響 – (5,107) Tax effect of undistributed earnings of the PRC subsidiaries (note 24) 中國附屬公司未分派盈利之 稅務影響（附註 24 ） – (6,089) Income tax at concessionary rate 以優惠率繳付的所得稅 (165) (165) Income tax expense (credit) for the year 年度所得稅開支（抵免） 5,140 (12,799) 9. 所得稅開支（抵免） （續） 年度稅項開支與綜合損益及其他全面收益表所示稅 前利潤（虧損）之對賬如下：