Annual Report 2022
196 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 截至二零二二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 (二零二一年: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% (二零二一年: 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 Year ended 31 December 截至十二月三十一日止年度 2022 2021 二零二二年 二零二一年 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 11,085 8,741 Over-provision in prior years 以前年度超額撥備 (550) (3,334) Total current income tax 當期所得稅總額 10,535 5,407 Deferred income tax (Note 31) 遞延所得稅(附註 31 ) (705) 3,423 Income tax expense 所得稅支出 9,830 8,830 Income tax expense is attributable to: 所得稅支出歸因於: – Continuing operations -持續經營業務 9,830 8,830 No provision for Hong Kong profits tax for the year ended 31 December 2022 as there is no assessable profit subject to Hong Kong profits tax (2021: 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 (2021: 15%), as they are qualified as High and New Technology Enterprise (“HNTE”).
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