Annual Report 2020

FOR THE YEAR ENDED 31 DECEMBER 2020 截至二零二零年十二月三十一日止年度 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報告附註 200 SHOUGANG CONCORD CENTURY HOLDINGS LIMITED 首長寶佳集團有限公司 12 所得稅（抵免）╱支出 （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)/EXPENSE (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 2020 2019 二零二零年 二零一九年 HK$’000 HK$’000 港幣千元 港幣千元 Profit from continuing operations before income tax 來自持續經營業務之 除所得稅前溢利 145,911 115,770 Loss from discontinued operation before income tax 來自已終止經營業務之 除所得稅前虧損 (711) (3,400) Profit before income tax 除所得稅前溢利 145,200 112,370 Tax calculated at domestics tax rates applicable to profits in the respective countries (Note (i)) 按國內稅率計算的適用於各國 溢利的稅額（附註 (i) ） 20,635 12,989 Expenses not deductible for taxation purposes 不可抵扣稅項之費用 18,957 9,265 Income not subject to taxation 不計入稅項之收入 (15,379) (4,086) Tax losses for which no deferred income tax was recognised 未確認遞延所得稅的稅務虧損 3,319 3,424 Utilisation of previously unrecognised tax losses 使用以往未確認的稅務虧損 (16,352) (13,502) Recognition of tax losses previously not recognised 確認以往未確認的稅務虧損 (6,085) – 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) ） (6,516) (6,008) Withholding tax on dividends 股息之預提稅項 2,554 2,417 Withholding tax on interest income (Note (iii)) 利息收入之預提稅項（附註 (iii) ） 48 821 Overprovision in prior years 以前年度的超額準備金 (4,235) (1,294) (3,054) 4,026