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Annual Report 2008
二零零八年年報
海爾電器集團有限公司
Haier Electronics Group Co., Ltd
122
Notes to Financial Statements
財務報表附註
31 December 2008
二零零八年十二月三十一日
Deferred tax liabilities
遞延稅項負債
2008 2007
二零零八年 二零零七年
Note HK$’000 HK$’000
附註 千港元 千港元
At 1 January 於一月一日 – 7,465
Deferred tax charged/ 年內在收益表
(credited) to the income 扣除╱（入賬） 10
statement during 之遞延稅項
the year 10,890 (7,656 )
Exchange realignment 匯兌調整 – 191
At 31 December 於十二月三十一日 10,890 –
The Group has tax losses arising in Hong Kong of HK$36,098,000
(2007: HK$36,098,000) that are available indefinitely for offsetting
against future taxable profits of the companies in which the losses
arose. The Group also has tax losses arising in Mainland China of
HK$190,624,000 (2007: HK$3,907,000) that will expire in one
to five years for offsetting against future taxable profit. Deferred
tax assets have not been recognised in respect of these losses as
they have arisen in the Company and subsidiaries that have been
loss-making for some time and it is not considered probable that
taxable profits will be available against which the tax losses can
be utilised.
Pursuant to the PRC Corporate Income Tax Law, a 10% withholding
tax is levied on dividend declared to foreign investors from the
foreign investment enterprises established in Mainland China. The
requirement is effective from 1 January 2008 and applies to earnings
after 31 December 2007. A lower withholding tax rate may be
applied if there is a tax treaty between China and the jurisdiction
of the foreign investors. For the Group, the applicable rate is 10%.
The Group is therefore liable to withholding taxes on dividends
distributed by those subsidiaries established in Mainland China in
respect of earnings generated from 1 January 2008.
28. Deferred Tax (Cont’d) 28. 遞延稅項
（續）
本集團於香港產生之稅項虧損為36,098,000
港元（二零零七年：36,098,000港元），可供
無限期抵銷該等產生虧損之公司日後應課稅
溢利。本集團於中國大陸產生之稅項虧損為
190,624,000港元（二零零七年：3,907,000港
元），將於一至五年內屆滿以抵銷日後應課稅溢
利之稅項虧損。由於遞延稅項資產來自虧損多
時之本公司及附屬公司，故此並無就該等虧損
確認遞延稅項資產，而本公司不認為有可能出
現可動用稅項虧損之應課稅溢利。
根據中國企業所得稅法，於中國大陸成立之外
商投資企業向外商投資者宣派之股息，須按
10%之稅率徵收預扣稅。該規定自二零零八年
一月一日起生效，並適用於二零零七年十二月
三十一日後之盈利。倘中國與外商投資者所在
司法權區已簽訂稅務協議，則可採用較低之預
扣稅率。本集團之適用稅率為10%。因此，自
二零零八年一月一日起，本集團須就在中國大
陸成立之附屬公司所產生之盈利而分配之股息
履行徵收預扣稅之義務。
56432.27c!Opuft/joee!!!23356432.27c!Opuft/joee!!!233 33050311:!!!5;25;5933050311:!!!5;25;59