Haier 2007 Annual Report Download - page 107

106
Haier Electronics Group Co., Ltd. Annual Report 2007 海爾電器集團有限公司 二零零七年年報
Notes to Financial Statements
財務報表附註
31 December 2007
二零零七年十二月三十一日
10. Tax
(Cont’d)
Group — 2006
Hong Kong
香港
Mainland China
中國大陸
Total
總計
HK$’000 % HK$’000 % HK$’000 %
千港元 %千港元 %千港元 %
Profit before tax
(including profit
from a discontinued
operation)
除稅前溢利（包括
已終止經營業
務之溢利）
62,029 264,887 326,916
Tax at the statutory tax
rate
按法定稅率計算
之稅項 10,855 17.5 87,413 33.0 98,268 30.0
Income not subject to
tax
非課稅收入
( 20,478) (33.0) — — ( 20,478) (6.3)
Expenses not deductible
for tax
不可扣稅開支
9,571 15.5 7,330 2.8 16,901 5.2
Tax losses not
recognised
未確認稅項虧損
52———52—
Temporary differences
not recognised
未確認暫時差額
— — 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
Group’s effective rate
按本集團之實際
稅率計算之稅
項支出 — — 39,710 15.0 39,710 12.1
Represented by: 代表：
Tax charge
attributable to
a discontinued
operation (note 12)
已終止經營業
務應佔之稅
項支出
（附
註12）
—
Tax charge
attributable
to continuing
operations
持續經營業務
應佔之稅項
39,710
39,710
On 16 March 2007, the National People’s Congress
approved the Corporate Income Tax Law of the
PRC (the “New CIT Law”), which is effective from 1
January 2008. Under the New CIT Law, the CIT rate
applicable to domestic companies will decrease
from 33% to 25% from 1 January 2008. According
to HKAS 12, deferred tax assets and deferred tax
liabilities are measured at the tax rates that are
expected to apply to the period when the asset is
realised or the liability is settled. The change in CIT
rate has had no significant impact on the results and
financial position of the Group for the year ended 31
December 2007.
10. 稅項
（續）
本集團 — 二零零六年
於二零零七年三月十六日，全國人民大會批
准企業所得稅法（「新企業所得稅法」），自
二零零八年一月一日起生效。根據新企業所
得稅法，國內企業之適用企業所得稅率自二
零零八年一月一日起由33% 減至25%。根
據香港會計準則第12號，遞延稅項資產及
遞延稅項負債按變現資產或償還負債期間之
預期適用稅率計算。企業所得稅率變動對本
集團截至二零零七年十二月三十一日止年度
之業績及財政狀況並無重大影響。