Interim Report 2022

Hop Fung Group Holdings Limited Interim Report 2022 20 NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (continued) For the six months ended 30th June, 2022 簡明綜合財務報表附註 （續） 截至二零二二年六月三十日止六個月 7. INCOME TAX EXPENSE Six months ended 截至六月三十日止六個月 30.6.2022 30.6.2021 二零二二年 二零二一年 HK$’000 HK$’000 千港元 千港元 (Unaudited) (Unaudited) （未經審核） （未經審核） Current tax: 即期稅項： Hong Kong Profits Tax 香港利得稅 182 121 PRC Enterprise Income Tax 中國企業所得稅 171 1,055 353 1,176 Deferred tax 遞延稅項 443 682 796 1,858 Hong Kong Profits Tax is calculated at 16.5% of the estimated assessable profit for both periods. 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% for both periods. One of the Company’s PRC subsidiaries was entitled to preferential rate of 15% for the Group’s financial year ending 31st December, 2022. Taxation arising in other jurisdictions is calculated at the rates prevailing in the relevant jurisdictions. 7. 所得稅開支 香港利得稅乃按兩個期間估計應 課稅利潤之 16.5% 計算。 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，中國附屬公司之稅率於兩個 期間內為 25% 。本公司的其中一 間中國附屬公司於截至二零二二 年十二月三十一日止本集團之財 政年度可享有 15% 的優惠稅率。 在其他司法管轄區所產生的稅 項，則以相關司法管轄區適用之 稅率計算。