Haier 2006 Annual Report Download - page 96

95
Haier Electronics Group Co., Ltd. Annual Report 2006
海爾電器集團有限公司 二零零六年年報
Notes to Financial Statements
財務報表附註 (31 December 2006)
（二零零六年十二月三十一日）
11. TAX
(Cont’d)
A reconciliation of the tax charge applicable to profit/loss
before tax using the statutory or applicable rates for the
jurisdictions in which the Company and its subsidiaries are
domiciled to the tax charge at the effective tax rates, and a
reconciliation of the statutory or applicable rates to the
effective tax rates, are as follows:
Group — 2006
Hong Kong Mainland China Total
香港 中國大陸 總計
HK$’000 % HK$’000 % HK$’000 %
千港元 %千港元 %千港元 %
Profit before tax 除稅前溢利
(including profit from （包括已終止
a discontinued 經營業務之
operation) 溢利） 62,029 264,887 326,916
Tax at the statutory or 按法定或適用
applicable tax rate 稅率計算之稅項 10,855 17.5 87,413 33.0 98,268 30.0
Income not subject 非課稅
to tax 收入 (20,478 ) (33.0 ) ——(20,478 ) (6.3 )
Expenses not 不可扣稅
deductible for tax 開支 9,571 15.5 7,330 2.8 16,901 5.2
Tax losses not 未確認稅項
recognised 虧損 52 ———52 —
Temporary differences 未確認暫時
not recognised 差額 — — 2,384 0.9 2,384 0.7
Tax exemption 稅項豁免 ——(57,417 ) (21.7 ) (57,417 ) (17.5 )
Tax charge at the 按本集團之實際
Group’s effective rate 稅率計算之
稅項支出 ——39,710 15.0 39,710 12.1
Represented by: 代表：
Tax charge 已終止經營業務
attributable to a 應佔之稅項
discontinued 支出
（附註 13 ）
operation (note 13) —
Tax charge 持續經營業務
attributable 應佔之稅項
to continuing 支出
operations 39,710
39,710
11. 稅項 （續）
按本公司及其附屬公司所在司法權區之
法定或適用稅率計算除稅前溢利虧損
之稅項支出，與按實際稅率計算之稅項
支出之對賬，以及法定或適用稅率與實
際稅率之對賬如下：
本集團 — 二零零六年