Annual Report 2008

Annual Report 2008 年報 109 7. 融資成本 8. 所得稅支出 截至二零零八年及二零零七年十二月三十一 日止年度各年的即期稅項支出指根據位於中 國的相關集團實體應課稅收入適用稅率計算 的中國企業所得稅。 其他管轄區的稅項是按當地適用稅率計算。 於二零零七年三月十六日，中國通過中國主 席令第 63 號頒佈新中國企業所得稅法（「新 稅法」）。根據新稅法，二零零八年一月一日 起，內資及外資企業的企業所得稅率統一為 25% 。 7. FINANCE COSTS 2008 2007 二零零八年 二零零七年 RMB’000 RMB’000 人民幣千元 人民幣千元 Interest expenses on: 利息開支︰ Bank borrowings 銀行借貸 15 3,103 Loans from a related party (note 34(b)) 關連人士貸款（附註 34(b) ） – 572 Discounted bills 已貼現票據 – 120 Total 總額 15 3,795 8. INCOME TAX CHARGE 2008 2007 二零零八年 二零零七年 RMB’000 RMB’000 人民幣千元 人民幣千元 The charge comprises: 支出包括：  Current tax 即期稅項 7,609 10,424  Deferred tax (note 26) 遞延稅項（附註 26 ） 4,488 – 12,097 10,424 The current tax charge for each of the years ended 31 December 2008 and 2007 represents enterprise income tax in the PRC which is calculated at the prevailing tax rate on the taxable income of the relevant group entities in the PRC. Taxation arising in other jurisdiction is calculated at the rates prevailing in the relevant jurisdictions. On 16 March 2007, the PRC promulgated the new PRC Enterprise Income Tax Law (the “New Law”) by Order No. 63 of the President of the PRC. Under the New Law, the enterprise income tax for both domestic and foreign-invested enterprises will be unified at 25% effective from 1 January 2008.