貿易通 2021 年年報

144 Tradelink Electronic Commerce Limited Annual Report 2021 Notes to the Financial Statements (Continued) 財務報表附註（續） 1 主要會計政策（續） (p) 所得稅 本年度所得稅包括本期稅項及遞延稅 項資產及負債的變動。本期稅項及遞 延稅項資產及負債的變動均在損益表 內確認，但如其與於其他全面收益中 或直接於權益中確認的項目有關，則 有關稅項金額須分別於其他全面收益 中確認或直接於權益中確認。 本期稅項是按本年度應課稅收入，以 報告期末採用或主要採用的稅率計算 的預期應繳稅項，以及任何有關以往 年度應繳稅項的調整。 遞延稅項資產及負債乃因作財務報告 用途的資產及負債賬面值與作稅基用 途的資產及負債賬面值兩者的可予扣 減及應課稅的暫時差異所產生。遞延 稅項資產亦可由未經使用的稅務虧損 及未經使用的稅項優惠所產生。 所有遞延稅項負債及所有遞延稅項資 產（僅限於將來很可能取得應課稅溢利 而令該項資產得以運用的部分）均予 確認。容許確認由可予扣減暫時差異 所產生的遞延稅項資產的未來應課稅 溢利包括其將由目前的應課稅暫時性 差異撥回的部分，而此等應課稅暫時 差異應由同一稅務當局向同一應課稅 單位徵收，並預期在可予扣減暫時差 異預期撥回的同一期間內撥回或在由 遞延稅項資產產生的稅務虧損能轉回 或轉入的期間內撥回。在評定目前的 應課稅暫時差異是否容許確認由未經 使用的稅務虧損及優惠所產生的遞延 稅項資產時採用上述相同的標準，即 該等暫時差異由同一稅務當局向同一 應課稅單位徵收，並預期在稅務虧損 或優惠能應用的期間內撥回方計算在 內。 1 Significant accounting policies (Continued) (p) Income tax Income tax for the year comprises current tax and movements in deferred tax assets and liabilities. Current tax and movements in deferred tax assets and liabilities are recognised in profit or loss except to the extent that they relate to items recognised in other comprehensive income or directly in equity, in which case the relevant amounts of tax are recognised in other comprehensive income or directly in equity, respectively. Current tax is the expected tax payable on the taxable income for the year, using tax rates enacted or substantively enacted at the end of the reporting period, and any adjustment to tax payable in respect of previous years. Deferred tax assets and liabilities arise from deductible and taxable temporary differences respectively, being the differences between the carrying amounts of assets and liabilities for financial reporting purposes and their tax bases. Deferred tax assets also arise from unused tax losses and unused tax credits. All deferred tax liabilities, and all deferred tax assets to the extent that it is probable that future taxable profits will be available against which the asset can be utilised, are recognised. Future taxable profits that may support the recognition of deferred tax assets arising from deductible temporary differences include those that will arise from the reversal of existing taxable temporary differences, provided those differences relate to the same taxation authority and the same taxable entity, and are expected to reverse either in the same period as the expected reversal of the deductible temporary difference or in periods into which a tax loss arising from the deferred tax asset can be carried back or forward. The same criteria are adopted when determining whether existing taxable temporary differences support the recognition of deferred tax assets arising from unused tax losses and credits, that is, those differences are taken into account if they relate to the same taxation authority and the same taxable entity, and are expected to reverse in a period, or periods, in which the tax loss or credit can be utilised.