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 189 年報 2021 ANNUAL REPORT NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報告附註 12 所得稅支出╱（抵免） （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 EXPENSE/(CREDIT) (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 2021 2020 二零二一年 二零二零年 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 89,709 145,911 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) Profit before income tax 除所得稅前溢利 89,709 145,200 Tax calculated at domestic tax rates applicable to profits in the respective countries (Note (i)) 按適用於各國溢利的地方稅率 計算的稅額（附註 (i) ） 14,042 20,635 Expenses not deductible for taxation purposes 不可抵扣稅項之費用 14,575 18,957 Income not subject to taxation 不計入稅項之收入 (11,983) (15,379) Tax losses for which no deferred income tax was recognised 未確認遞延所得稅的稅務虧損 467 3,319 Utilisation of previously unrecognised tax losses 使用以往未確認的稅務虧損 – (16,352) 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)) 在中國成立的一間附屬公司的研 發開支稅務優惠（附註 (ii) ） (8,566) (6,516) Withholding tax on dividends 股息之預提稅項 3,629 2,554 Withholding tax on interest income (Note (iii)) 利息收入之預提稅項（附註 (iii) ） – 48 Overprovision in prior years 以前年度的超額準備金 (3,334) (4,235) 8,830 (3,054)