Annual Report 2019

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報表附註 FOR THE YEAR ENDED 31ST DECEMBER, 2019 截至二零一九年十二月三十一日止年度 HOP FUNG GROUP HOLDINGS LIMITED 合豐集團控股有限公司 120 8. 所得稅（抵免）開支 （續） 年度稅項開支與綜合損益及其他全面收益表所 示稅前（虧損）利潤之對賬如下： 8. INCOME TAX (CREDIT) EXPENSE (Continued) The tax charge for the year can be reconciled to the (loss) profit before taxation per the consolidated statement of profit or loss and other comprehensive income as follows: 2019 2018 二零一九年 二零一八年 HK$’000 HK$’000 千港元 千港元 (Loss) profit before taxation 稅前（虧損）利潤 (20,718) 41,718 Tax at Hong Kong Profits Tax rate of 16.5% (2018: 16.5%) 按香港利得稅率 16.5% （二零一八年： 16.5% ） 計算之稅項 (3,418) 6,883 Tax effect of income not taxable for tax purpose 毋須課稅收入之稅務影響 (98) (109) Tax effect of expenses not deductible for tax purpose 不可扣稅開支之稅務影響 1,260 5,155 Effect of tax different tax rate of the PRC subsidiaries 中國附屬公司稅率不同之 影響 818 6,226 Effect of tax exemption granted to Macau subsidiaries 澳門附屬公司獲豁免稅項之 影響 (5,107) (7,509) Tax effect of undistributed earnings of the PRC subsidiaries (note 23) 中國附屬公司未分派盈利之 稅務影響（附註 23 ） (6,089) 765 Others 其他 (165) (165) Income tax (credit) expense for the year 年度所得稅（抵免）開支 (12,799) 11,246