Annual Report 2013-14
年報
93
財務報表附註
（續）
Notes to the Financial Statements
(continued)
6.
名義利得稅
Notional profits tax
(i)
於全面收益表內扣除的名義利得稅如下：
The notional profits tax charged to the statement of comprehensive income represents:
2014
2013
本期稅項
Current tax
本年名義利得稅的
撥備
Provision for notional profits tax
for the year
16,275
30,475
上年度多提之撥備
Over-provision in respect of
last year
–
(12)
16,275
30,463
遞延稅項
Deferred tax
暫記差額的產生及
撥回
Origination and reversal of
temporary differences
(2,752)
(3,234)
名義利得稅
Notional profits tax
13,523
27,229
(ii)
稅項支出與會計盈利按適用稅率計算的稅項兩者之對帳如下：
The reconciliation between tax expense and accounting profit at applicable tax rates is as follows:
2014
2013
名義利得稅前盈利
Profit before notional profits tax
88,883
170,249
按香港利得稅率
16.5%
（二零一三年：
16.5%
）
計算的稅項
Tax at Hong Kong profits tax rate of
16.5% (2013: 16.5%)
14,665
28,091
一次性的稅項寛減
One-off tax reduction
(10)
(10)
非應課稅收入的稅項影響
Tax effect of non-taxable revenue
(1,132)
(840)
上年度多提之撥備
Over-provision in respect of last year
–
(12)
名義稅項支出
Notional tax expense
13,523
27,229
