Annual Report 2021

合豐集團控股有限公司 • 二零二一年年報 117 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) 綜合財務報表附註（續） FOR THE YEAR ENDED 31ST DECEMBER, 2021 截至二零二一年十二月三十一日止年度 9. 所得稅（抵免）開支 根據香港利得稅兩級制利得稅率制，合 資格集團實體之首 2,000,000 港元溢利將 按 8.25% 之稅率徵稅，而超過 2,000,000 港元之溢利則按 16.5% 之稅率徵稅。不 符合兩級制利得稅率制資格之集團實 體之溢利將繼續按 16.5% 之劃一稅率徵 稅。因此，合資格集團實體之香港利得 稅乃按估計應課稅溢利首 2,000,000 港元 之 8.25% 計算，而估計應課稅溢利超過 2,000,000 港元則按 16.5% 計算。 截至二零二一年十二月三十一日止年度， 本集團部分利潤乃由本集團之澳門附屬 公司所賺取，須就超過 600,000 澳門元之 應課稅收入按 12% 繳納澳門補充稅。 截至二零二零年十二月三十一日止年 度，本集團部分利潤乃由本集團根據澳 門特別行政區離岸法律註冊成立之澳門 附屬公司所賺取。根據澳門特別行政區 離岸法律，該部分利潤毋須繳納澳門補 充稅（當時按利潤之 12% 徵收）。此外， 本公司董事認為，目前本集團該部分利 潤亦毌須於本集團經營所在之任何其他 司法權區內繳納稅項。 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，中國附 屬公司之稅率於兩個年度內為 25% 。本 公司的一間中國附屬公司於本集團截至 二零二一年十二月三十一日及二零二零 年十二月三十一日止財政年度可享有高 新技術企業 15% 的優惠稅率。 9. INCOME TAX (CREDIT) EXPENSE 2021 2020 二零二一年 二零二零年 HK$’000 HK$’000 千港元 千港元 Current tax: 即期稅項： Hong Kong Profits Tax 香港利得稅 485 1,202 PRC Enterprise Income Tax 中國企業所得稅 1,539 638 Macau Complementary Tax 澳門補充稅 68 – 2,092 1,840 Deferred tax (note 24) 遞延稅項（附註 24 ） (58,341) 3,300 (56,249) 5,140 Under the two-tiered profits tax rates regime of Hong Kong Profit Tax, the first HK$2 million of profits of the qualifying group entity will be taxed at 8.25%, and profits above HK$2 million will be taxed at 16.5%. The profits of group entities not qualifying for the two-tiered profits tax rates regime will continue to be taxed at a flat rate of 16.5%. Accordingly, the Hong Kong Profits Tax of the qualifying group entity is calculated at 8.25% on the first HK$2 million of the estimated assessable profits and at 16.5% on the estimated assessable profits above HK$2 million. For the year ended 31st December, 2021, a portion of the Group’s profits is earned by a Macau subsidiary of the Group, which is subject to Macau Complementary Tax at a rate of 12% on the assessable income exceeding MOP600,000. For the year ended 31st December, 2020, a portion of the Group’s profits was earned by the Macau subsidiaries of the Group incorporated under the Macau SAR’s Offshore Law. Pursuant to the Macau SAR’s Offshore Law, such portion of profits was exempted from Macau complementary tax, which was then at 12% of the profits. Further, in the opinion of the directors of the Company, that portion of the Group’s profit was not at present subject to taxation in any other jurisdiction in which the Group operates. Under the law of the PRC on Enterprise Income Tax (the “EIT Law”) and Implementation Regulation of the EIT Law, the tax rate of the PRC subsidiaries is 25% for both years. One of the Company’s PRC subsidiaries was awarded with the High and New-Tech Enterprise and entitled to preferential rate of 15% for the Group’s financial years ended 31st December, 2021 and 31st December, 2020.