Annual Report 2008

Annual Report 2008 年報 111 8. 所得稅支出（續） 兩年內的所得稅支出與綜合收益表所列除稅 前溢利對賬如下： 於二零零八年十二月三十一日，本集團的未 確認稅項虧損約為人民幣 23,560,000 元（二 零零七年：人民幣 11,488,000 元）。中國附屬 公司產生的稅項虧損可結轉至五年，於二零 一零年至二零一三年間屆滿。其他稅項虧損 可無限期轉入下期。有關未確認稅項虧損的 詳情如下： 由於無法預測未來溢利之源流，故並無確認 遞延稅項資產。 8. INCOME TAX CHARGE (Continued) The income tax charge for the both years can be reconciled to the profit before tax per the consolidated income statements as follows: 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 Profit before taxation 除稅前溢利 88,669 236,295 Tax at domestic rates applicable to profits in the jurisdictions concerned 按當地司法管轄區適用的所得稅稅率計稅 27,787 68,906 Tax effect of expenses not deductible for tax purpose 不可扣稅開支之稅務影響 2,203 10,494 Tax concession and exemption of PRC subsidiaries 中國附屬公司稅務優惠及豁免 (26,566) (69,546) Tax effect of tax losses not recognised 未確認稅項虧損之稅務影響 2,753 2,129 Tax effect of utilisation of tax losses not previously recognised 動用先前未確認稅項虧損之稅務影響 – (1,559) Tax effect of withholding tax on undistributable profits of PRC subsidiaries 中國附屬公司未分配利潤中代扣所得稅之稅務影響 5,920 – Income tax charge 所得稅支出 12,097 10,424 At 31 December 2008, the Group had unrecognised tax losses approximately RMB23,560,000 (2007: RMB11,488,000). The tax losses arising from PRC subsidiaries can be carried forward for five years and will expire during 2010 to 2013. Other tax losses may be carried forward indefinitely. The details of unrecognised tax losses are as follows: RMB’000 人民幣千元 At 1 January 2007 於二零零七年一月一日 9,760 Utilised in the year 年內動用 (4,724) Arose during the year 年內產生 6,452 At 31 December 2007 and 1 January 2008 於二零零七年十二月三十一日及二零零八年一月一日 11,488 Arose during the year 年內產生 12,072 At 31 December 2008 於二零零八年十二月三十一日 23,560 No deferred tax asset has been recognised due to the unpredictability of future profit streams.