Annual Report 2022

197 年報 2022 ANNUAL REPORT NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報告附註 12 所得稅支出 （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 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 2022 2021 二零二二年 二零二一年 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 57,688 89,709 Loss from discontinued operation before income tax 來自已終止經營業務之除所得稅 前虧損 – – Profit before income tax 除所得稅前溢利 57,688 89,709 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) ） 8,167 14,042 Expenses not deductible for taxation purposes 不可抵扣稅項之費用 16,763 14,575 Income not subject to taxation 不計入稅項之收入 (7,575) (11,983) Tax losses for which no deferred income tax was recognised 未確認遞延所得稅的稅務虧損 517 467 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) ） (10,618) (8,566) Withholding tax on dividends 股息之預提稅項 3,126 3,629 Over-provision in prior years 以前年度的超額準備金 (550) (3,334) 9,830 8,830