貿易通 2021 年年報

161 二零二一年年報 貿易通電子貿易有限公司 Notes to the Financial Statements (Continued) 財務報表附註（續） 7 綜合損益表的所得稅（續） (b) 按適用稅率計算的稅項支出與會 計溢利對賬如下： 7 Income tax in the consolidated statement of profit or loss (Continued) (b) Reconciliation between tax expense and accounting profit at applicable tax rates: 2021 2020 二零二一年 二零二零年 HK$’000 HK$’000 港幣千元 港幣千元 Profit before taxation 除稅前溢利 86,218 82,391 Notional tax on profit before taxation, calculated at the rates applicable to profits in the countries concerned 根據相關國家適用的所得稅 稅率按除稅前溢利計算的 名義稅項 13,983 13,413 Tax effect of non-deductible expenses 不可扣減開支的稅務影響 1,567 2,532 Tax effect of non-taxable revenue 非課稅收益的稅務影響 (1,409) (3,533) Tax effect of prior years’ unrecognised tax losses utilised 使用以往年度未確認稅項虧損 的稅務影響 (366) (194) Statutory tax concession 法定稅項優惠 (1,142) (2,585) Over-provision in respect of prior years 以往年度超額撥備 (68) (42) Actual tax expense 實際稅項支出 12,565 9,591