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 201 2020 ANNUAL REPORT 年報 12 所得稅（抵免）╱支出 （續） 附註： i 截至二零二零年十二月三十一日止年度， 加權平均適用稅率為 14.2% （二零一九年： 11.6% ）。變動乃由於本集團於各國的附屬 公司盈利能力組合出現變化所致。 ii 本集團向中國稅務機關取得有關中國附屬 公司研發開支的優惠。根據該稅務優惠條 款，本集團可向中國稅務機關申請的當年 發生的相關研發費用的 75% （二零一九年： 75%) 的額外稅收減免。 iii 賺取自中國實體之利息收入的預提稅稅率 為 7% （二零一九年： 7% ）。 13 附屬公司 主要附屬公司之詳情如下： 12 INCOME TAX (CREDIT)/EXPENSE (continued) Notes: i The weighted average applicable tax rate was 14.2% for the year ended 31 December 2020 (2019: 11.6%). The change is carried by a change in the profitability mix of the Group’s subsidiaries in the respective countries. ii The Group obtained an incentive from the PRC tax authority relating to the research and development expenses of a subsidiary in the PRC. Under such tax incentive rule, the Group may claim an additional tax deduction up to 75% (2019: 75%) of the relevant research and development expenses incurred in a year approved by the PRC tax authority. iii The withholding tax rates on interest income earned from entities in the PRC was 7% (2019: 7%). 13 SUBSIDIARIES The following is a list of principal subsidiaries: Name of subsidiaries Place of incorporation and kind of legal entity Particulars of issued share capital/ registered capital Attributable equity interest of the Group Principal activities and place of operations 附屬公司名稱 成立地點 及法定實體形式 已發行股本╱ 註冊股本的詳情 本集團應佔股權 百分比 主要業務 及經營地點 2020 2019 二零二零年 二零一九年 Bigland Investment Limited Hong Kong, limited company HK$2 (2 ordinary shares) 100% 100% Property investment in the PRC 大龍投資有限公司 香港，有限公司 港幣 2 元 （普通股 2 股） 100% 100% 於中國從事物業投資 Eastern Century Metal Products Limited Hong Kong, limited company HK$1,000,000 (1,000,000 ordinary shares) 100% 100% Investment holding in the Hong Kong 寶佳金屬製品有限公司 香港，有限公司 港幣 1,000,000 元 （普通股 1,000,000 股） 100% 100% 於香港從事投資控股 Everwinner Investments Limited Hong Kong, limited company HK$1,000,000 (1,000,000 ordinary shares) 100% 100% Investment holding in the Hong Kong 永宏利投資有限公司 香港，有限公司 港幣 1,000,000 元 （普通股 1,000,000 股） 100% 100% 於香港從事投資控股