Tradelink 2024 Interim report

53 貿易通電子貿易有限公司 二零二四年中期報告 Notes to the Unaudited Interim Financial Report (Continued) 未經審核中期財務報告附註（續） 7 稅項 計算香港利得稅撥備時，乃將估計年度實際稅 率 16.5% （二零二三年： 16.5% ）應用於截至二零 二四年六月三十日止六個月，惟本公司屬兩 級制利得稅稅制下的合資格公司，因此另行計 算。 就本公司而言，首港幣 2,000,000 元的應課稅 溢利按 8.25% 徵稅，而餘下的應課稅溢利則按 16.5% 徵稅。計算本公司的香港利得稅撥備時 所用的基準與二零二三年相同。 7 Taxation Six months ended 30 June 截至六月三十日止六個月 2024 2023 二零二四年 二零二三年 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 5,346 5,264 Deferred taxation (Note 11) 遞延稅項 （附註 11 ） (36) 80 Income tax expense 所得稅開支 5,310 5,344 The provision for Hong Kong Profits Tax is calculated by applying the estimated annual effective tax rate of 16.5% (2023: 16.5%) to the six months ended 30 June 2024, except for the Company which is a qualifying corporation under the two-tiered Profits Tax rate regime. For the Company, the first HK$2 million of assessable profits are taxed at 8.25% and the remaining assessable profits are taxed at 16.5%. The provision for Hong Kong Profits Tax for the Company was calculated at the same basis in 2023.