Annual Report 2021

HOP FUNG GROUP HOLDINGS LIMITED • Annual Report 2021 118 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 （續） 年度稅項（抵免）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： 9. INCOME TAX (CREDIT) EXPENSE (Continued) The tax (credit) 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: 2021 2020 二零二一年 二零二零年 HK$’000 HK$’000 千港元 千港元 (Loss) profit before taxation 稅前（虧損）利潤 (479,036) 6,503 Tax at Hong Kong Profits Tax rate of 16.5% (2020:16.5%) 按香港利得稅率 16.5% （二零二零年： 16.5% ） 計算之稅項 (79,041) 1,073 Tax effect of income not taxable for tax purpose 毋須課稅收入之稅務影響 (3,498) (235) Tax effect of expenses not deductible for tax purpose 不可扣稅開支之稅務影響 7,231 3,017 Tax effect of deductible temporary difference not recognised 未確認可抵扣暫時性差異之 稅務影響 29,682 – Tax effect of tax losses not recognised 未確認稅項虧損之稅務影響 9,556 – Effect of tax different tax rate of the PRC subsidiaries 中國附屬公司稅率不同之影響 (20,014) 1,450 Income tax at concessionary rate 以優惠率繳付的所得稅 (165) (165) Income tax (credit) expense for the year 年度所得稅（抵免）開支 (56,249) 5,140