Haier 2010 Annual Report Download - page 135

31 December 2010
二零一零年十二月三十一日
NOTES TO FINANCIAL STATEMENTS
財務報表附註
HAIER ELECTRONICS GROUP CO., LTD 海爾電器集團有限公司
Annual Report 2010 二零一零年年報 133
9. FIVE HIGHEST PAID EMPLOYEES (Cont’d)
The number of non-director, highest paid employees whose
remuneration fell within the following bands is as follows:
Number of employees
僱員人數
2010 2009
二零一零年 二零零九年
Nil to RMB1,000,000 零至人民幣1,000,000元 1 2
In the prior year, share options were granted to the non-director,
highest paid employee in respect of his services to the Group, further
details of which are included in the disclosures in note 33 to the
financial statements. The fair value of such options, which has been
recognised in the income statement over the vesting period, was
determined as at the date of grant and the amount included in the
financial statements for the current year is included in the above
non-director, highest paid employees’ remuneration disclosures.
10. INCOME TAX
No provision for Hong Kong profits tax has been made as the Group
did not generate any assessable profits arising in Hong Kong during
the year (2009: Nil).
Tax on profits assessable in Mainland China has been calculated
at the applicable PRC corporate income tax (“CIT”) rates. Certain
subsidiaries of the Group are entitled to preferential tax treatments
including a reduction in CIT and a full exemption from CIT for two
years starting from their first profit-making year followed by a
50% reduction in CIT for the next consecutive three years. Certain
subsidiaries of the Group are entitled to preferential tax treatments
of reduction in CIT rate to 15%.
9. 五名最高薪酬僱員 （續）
非董事最高薪酬僱員酬金在下列指定範圍內之
人數如下：
於過往年度，該名非董事最高薪僱員就其向本
集團提供之服務獲授購股權，有關詳情載於財
務報表附註33之披露內。該等購股權之公平值
乃於授出日期釐定，並已於歸屬期在收益表確
認，而計入本年度財務報表之金額包括於上文
非董事最高薪酬僱員酬金之披露內。
10. 所得稅
年內，本集團並無任何源自香港之應課稅溢
利，因此並無作出香港利得稅撥備（二零零九
年：無）。
於中國大陸就應課稅溢利之稅項，乃按照適用
中國企業所得稅（「企業所得稅」）稅率計算。本
集團若干附屬公司有權享有稅項優惠待遇，包
括獲扣減企業所得稅，以及自首個獲利年度起
兩個年度獲全數豁免企業所得稅，並於其後連
續三年獲豁免50%企業所得稅。本集團若干附
屬公司有權享有稅項優惠待遇，按寬減的企業
所得稅率15%繳稅。