Interim Report 2021

Hop Fung Group Holdings Limited Interim Report 2021 22 NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (continued) For the six months ended 30th June, 2021 簡明綜合財務報表附註 （續） 截至二零二一年六月三十日止六個月 7. INCOME TAX EXPENSE (CREDIT) Six months ended 截至六月三十日止六個月 30.6.2021 30.6.2020 二零二一年 二零二零年 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 121 350 PRC Enterprise Income Tax 中國企業所得稅 1,055 92 1,176 442 Deferred tax 遞延稅項 682 (260) 1,858 182 Hong Kong Profits Tax is calculated at 16.5% of the estimated assessable profit for both periods. 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% from 1st January, 2008 onwards. One of the Company’s PRC subsidiaries is entitled to preferential rate of 15% for the Group’s financial year ending 31st December, 2021. Taxation arising in other jurisdictions is calculated at the rates prevailing in the relevant jurisdictions. 7. 所得稅開支（抵免） 香港利得稅乃按兩個期間估計應 課稅利潤之 16.5% 計算。 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% 。本 公司的其中一間中國附屬公司於 截至二零二一年十二月三十一日 止本集團之財政年度可享有 15% 的優惠稅率。 在其他司法管轄區所產生的稅 項，則以相關司法管轄區適用之 稅率計算。