貿易通 2021 年年報

160 Tradelink Electronic Commerce Limited Annual Report 2021 Notes to the Financial Statements (Continued) 財務報表附註（續） 7 綜合損益表的所得稅 (a) 綜合損益表的稅項為： 二零二一年的香港利得稅撥備乃按年 度估計應課稅溢利的 16.5% （二零二零 年： 16.5% ）計算。香港境外附屬公司 的稅項按相關國家的適用現行稅率徵 收。 根據《稅務條例》附表 45 ，二零二一 年及二零二零年的香港利得稅撥備已 計入就年內已產生僱員成本所申索的 研究及發展開支的額外稅務扣減。合 資格開支有權享有額外兩級制稅務扣 減，即首港幣 2,000,000 元和餘額分別 可獲 300% 及 200% 稅務扣減。 7 Income tax in the consolidated statement of profit or loss (a) Taxation in the consolidated statement of profit or loss represents: 2021 2020 二零二一年 二零二零年 HK$’000 HK$’000 港幣千元 港幣千元 Current tax – Hong Kong Profits Tax 本期稅項 – 香港利得稅 Provision for the year 本年度撥備 13,172 8,907 Over-provision in respect of prior year 以往年度超額撥備 (68) (42) 13,104 8,865 Current tax – outside Hong Kong 本期稅項 – 香港境外 Provision for the year 本年度撥備 4 11 Deferred taxation 遞延稅項 (Reversal)/origination of temporary differences （撥回）╱產生暫時差額 (543) 715 12,565 9,591 The provision for Hong Kong Profits Tax for 2021 is calculated at 16.5% (2020: 16.5%) of the estimated assessable profits for the year. Taxation for subsidiaries outside Hong Kong is charged at the appropriate current rates of taxation ruling in the relevant countries. The provision for Hong Kong Profits Tax for 2021 and 2020 takes into account the enhanced Research and Development tax deductions claimed on staff costs incurred during the year, pursuant to Schedule 45 of the Inland Revenue Ordinance. The qualifying expenditure is entitled to enhanced two-tiered tax deductions, i.e. 300% for the first HK$2 million and 200% for the remaining amount.