Annual Report 2021

FOR THE YEAR ENDED 31 DECEMBER 2021 截至二零二一年十二月三十一日止年度 188 SHOUGANG CENTURY HOLDINGS LIMITED 首佳科技製造有限公司 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報告附註 12 所得稅支出╱（抵免） 截至二零二一年十二月三十一日止年 度，本集團並無任何須繳付香港利得稅的 應課稅溢利，因此無香港利得稅之撥備 （二零二零年：相同）。 根據自二零零八年一月一日生效之中國 企業所得稅法（「企業所得稅法」），除非優 惠稅率適用，否則於中國的公司須繳納 25% 的所得稅。 本年度嘉興東方鋼簾線有限公司（「嘉興 東方」）及滕州東方鋼簾線有限公司（「滕 州東方」）的適用企業所得稅稅率為 15% （二零二零年： 15% ），因他們具備高新技 術企業（「高新技術企業」）之資格。 12 INCOME TAX EXPENSE/(CREDIT) Year ended 31 December 截至十二月三十一日止年度 2021 2020 二零二一年 二零二零年 HK$’000 HK$’000 港幣千元 港幣千元 Current income tax: 當期所得稅： – China corporate income tax －中國企業所得稅 8,741 7,551 Overprovision in prior years 以前年度超額撥備 (3,334) (4,235) Total current income tax 當期所得稅總額 5,407 3,316 Deferred income tax (Note 31) 遞延所得稅（附註 31 ） 3,423 (6,370) Income tax expense/(credit) 所得稅支出╱（抵免） 8,830 (3,054) Income tax expense/(credit) is attributable to: 所得稅支出╱（抵免）歸因於： – Continuing operations －持續經營業務 8,830 (3,054) No provision for Hong Kong profits tax for the year ended 31 December 2021 as there is no assessable profit subject to Hong Kong profits tax (2020: same). Pursuant to the Corporate Income Tax Law of the PRC effective from 1 January 2008 (the “CIT Law”), companies in the PRC are subject to income tax of 25% unless preferential rate is applicable. The applicable CIT tax rate for Jiaxing Eastern Steel Cord Co., Ltd (“JESC”) and Tengzhou Eastern Steel Cord Co., Ltd (“TESC”) were 15% for the year (2020: 15%), as they are qualified as High and New Technology Enterprise (“HNTE”).