Interim Report 2019

18 Hop Fung Group Holdings Limited Interim Report 2019 簡明綜合財務報表附註 （續） 截至二零一九年六月三十日止六個月 NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (continued) For the six months ended 30th June, 2019 6. INCOME TAX EXPENSE Six months ended 截至六月三十日止六個月 30.6.2019 30.6.2018 二零一九年 二零一八年 HK$’000 HK$’000 千港元 千港元 (Unaudited) (Unaudited) （未經審核） （未經審核） Current tax: 即期稅項： Hong Kong Profits Tax 香港利得稅 298 359 PRC Enterprise Income Tax 中國企業所得稅 432 1,656 730 2,015 Deferred tax 遞延稅項 648 1,988 1,378 4,003 Hong Kong Profits Tax is calculated at 16.5% of the estimated assessable profit for both periods. The Macau s ubs i d i a r i e s o f t he Gr oup incorporated under Decree-Law no.58/99/M are exempted from Macau complementary tax (Macau income tax) as long as they comply with the relevant regulations and do not sell their products to a Macau resident. Under the law of the PRC on Enterprise I n c o m e T a x ( t h e “ E I T L a w ” ) a n d Implementation Regulation of the EIT Law, the tax rate of the PRC subsidiaries is 25% from 1st January, 2008 onwards. 6. 所得稅開支 香港利得稅乃按兩個期間估計應 課稅利潤之 16.5% 計算。 本集團之澳門附屬公司根據第 58/99/M 號法令註冊成立，均獲 豁免繳納澳門補充稅（澳門所得 稅），前提為其須遵守相關法規 且不得向澳門本土公司出售產 品。 根據中國企業所得稅法（「企業所 得稅法」）及企業所得稅法實施條 例，自二零零八年一月一日起， 中國附屬公司之稅率為 25% 。