Annual Report 2007

Annual Report 2007 年報 99 8. Income Tax Charge (Continued) The income tax charge for the both years can be reconciled to the profit before taxation per the consolidated income statements as follows: 2007 2006 二零零七年 二零零六年 RMB’000 RMB’000 人民幣千元 人民幣千元 Profit before taxation 除稅前溢利 236,295 165,985 Tax at applicable income tax rate of 33% 按適用所得稅率 33% 計算的稅項 77,977 54,775 Tax effect of income not taxable for tax purpose 毋須課稅收入之稅務影響 (9,071) — Tax effect of expenses not deductible for tax purpose (note) 不可扣稅開支之稅務影響（附註） 10,494 6,421 Tax concession and exemption of subsidiaries 附屬公司稅務優惠及豁免 (69,546) (59,559) Tax effect of tax losses not recognised 未確認稅項虧損之稅務影響 2,129 1,389 Tax effect of utilisation of tax losses not previously recognised 動用先前未確認稅項虧損之稅務影響 (1,559) (3,026) Income tax charge 所得稅開支 10,424 — Note: The amount for the year ended 31 December 2007 mainly represents operating expenses that are not deductible subject to regulatory regimes of the Cayman Islands. The amount for the year ended 31 December 2006 mainly represents staff costs that are not deductible under the relevant PRC tax regulation. T h e G r o u p h a d u n r e c o g n i s e d t a x l o s s e s a p p r o x i m a t e l y RMB11,488,000 (2006: RMB9,760,000) which can be carried forward for five years. The tax loss will expire during 2010 to 2012. The details of unrecognised tax losses are as follows: RMB’000 人民幣千元 At 1 January 2006 於二零零六年一月一日 14,721 Utilised in the year 年內動用 (9,170) Arose during the year 年內產生 4,209 At 31 December 2006 and 1 January 2007 於二零零六年十二月三十一日及二零零七年一月一日 9,760 Utilised in the year 年內動用 (4,724) Arose during the year 年內產生 6,452 At 31 December 2007 於二零零七年十二月三十一日 11,488 No deferred tax has been recognised due to the unpredictability of future profit streams. 8. 所得稅開支（續） 兩年內的所得稅開支與綜合收益表所列 除稅前溢利對賬如下： 附註：截至二零零七年十二月三十一日止年度的 款項主要為根據開曼群島監管機關規定不 可扣稅的經營開支。 截至二零零六年十二月三十一日止年度的 款項主要為根據中國相關稅務法規不可扣 稅的員工成本。 本集團的未確認稅項虧損約為人民幣 11,488,000 元（ 二 零 零 六 年： 人 民 幣 9,760,000 元），可結轉至五年，於二零一 零年至二零一二年間屆滿。有關未確認 稅項虧損的詳情如下： 由於無法預測未來溢利來源，故並無確 認遞延稅項。