Annual Report 2021

合豐集團控股有限公司 • 二零二一年年報 93 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 3. 綜合財務報表編製基準及主 要會計政策 （續） 3.2 主要會計政策 （續） 稅項 所得稅開支為即期應付稅項及遞 延稅項之總和。 即期應付稅項乃按本年度應課稅 溢利計算。應課稅溢利與綜合損 益及其他全面收益表中的稅前利 潤（虧損）不同，乃由於有其他年 度應課稅或可扣稅收入或開支， 及不用課稅或不可扣稅之項目。 本集團之即期稅項負債乃按報告 期末已實行或實質已實行之稅率 計算。 遞延稅項指就綜合財務報表資產 及負債賬面值與計算應課稅溢利 所用相應稅基間之暫時差額而確 認。遞延稅項負債一般就所有應 課稅暫時差額確認。遞延稅項資 產則一般於很可能以可扣稅暫時 差額對銷應課稅溢利時就所有可 扣稅暫時差額確認。如暫時差額 由初次確認（業務合併除外）一項 不影響應課稅溢利或會計溢利之 交易之資產及負債所產生，有關 資產及負債則不予確認。 3. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS AND SIGNIFICANT ACCOUNTING POLICIES (Continued) 3.2 Significant accounting policies (Continued) Taxation Income tax expense represents the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit ( loss) before taxation as reported in the consolidated statement of profit or loss and other comprehensive income because of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Group’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. Deferred tax is recognised on temporary differences between the carrying amounts of assets and liabilities in the consolidated financial statements and the corresponding tax base used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible temporary difference to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. Such assets and liabilities are not recognised if the temporary difference arises from the initial recognition (other than in a business combination) of assets and liabilities in a transaction that affects neither the taxable profit nor the accounting profit.