Haier 2010 Annual Report Download - page 136

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
Annual Report 2010 二零一零年年報
HAIER ELECTRONICS GROUP CO., LTD 海爾電器集團有限公司
134
2010 2009
二零一零年 二零零九年
RMB’000 RMB’000
人民幣千元 人民幣千元
(Restated)
（重列）
Current – Mainland China 即期－中國大陸 624,546 137,466
Underprovision in prior years 過往年度撥備不足 3,249 1,070
Deferred (note 31) 遞延（附註31） (199,852 ) 6,761
Total tax charge for the year 年內稅項支出總額 427,943 145,297
10. INCOME TAX (Cont’d)
Group
A reconciliation of the tax expense applicable to profit before tax
at the statutory rates for the jurisdictions in which the Company
and the majority of its subsidiaries are domiciled to the tax expense
at the effective tax rates, and a reconciliation of the applicable
rates (i.e., the statutory tax rates) to the effective tax rates, are
as follows:
Group – 2010
Hong Kong Mainland China Total
香港 中國大陸 總計
RMB’000 % RMB’000 % RMB’000 %
人民幣千元 % 人民幣千元 % 人民幣千元 %
Profit/(loss) before tax 除稅前溢利╱（虧損） (68,543 ) 1,503,973 1,435,430
Tax at the statutory tax rate 按法定稅率計算之稅項 (11,310 ) 16.5 375,993 25.0 364,683 25.4
Adjustments in respect 因前期之即期稅項
of current tax 作出之調整
of previous periods – – 3,249 0.2 3,249 0.2
Profits and losses attributable 共同控制實體應佔損益
to jointly-controlled entities – – (1,330 ) (0.1 ) (1.330 ) (0.1 )
Income not subject to tax 非課稅收入 (75 ) 0.1 (530 ) – (605 ) –
Expenses not deductible for tax 不可扣稅開支 11,385 (16.6 ) 162,593 10.8 173,978 12.1
Tax losses not recognised 未確認稅項虧損 – – 1,220 0.1 1,220 0.1
Tax exemption
稅項豁免 – – (113,252 ) (7.5 ) (113,252 ) (7.9 )
Tax charge at the Group’s 按本集團之實際稅率計算
effective rate 之稅項支出 – – 427,943 28.5 427,943 29.8
10. 所得稅 （續）
本集團
按本公司及大部分附屬公司所在司法權區之法
定稅率計算除稅前溢利之稅項支出，與按實際
稅率計算之稅項支出之調整，以及適用稅率（即
法定稅率）與實際稅率之調整如下：
本集團－二零一零年