48 生產力局 獨立核數師報告及財務報告 HKPC INDEPENDENT AUDITOR’S REPORT AND FINANCIAL STATEMENTS 2022-23 23. INCOME TAX (a) Income tax in the consolidated income and expenditure account represents: The Council is not subject to Hong Kong profits tax as the Council has been granted exemption from all Hong Kong taxes by the Inland Revenue Department under Section 87 of the Inland Revenue Ordinance. No provision for Hong Kong profits tax for the Council’s Hong Kong subsidiaries has been made as they did not have assessable profit during the year ended 31 March 2023 (2022: Nil). According to the Announcement of No.12 (2021) and No. 13 (2022) issued by the Ministry of Finance and the State Taxation Administration of the PRC, “Further Implementing Income Tax Preferential Policies for Small and Micro Enterprises”, the tax rate for the Council’s Mainland subsidiaries are charged at a reduced rate as below: for the annual taxable profits not exceeded RMB1 million, 25% (2022: 25%) of such amount is taxable with a tax rate of 20% (2022: 20%); for annual taxable profits exceeded RMB1 million but less than RMB3 million, 25% (2022: 50%) of such amount is taxable with a tax rate of 20% (2022: 20%); for annual taxable profits exceeded RMB3 million, such amount will be taxable at a tax rate of 25% (2022: 25%). 23. 所得稅 (a) 綜合收支賬目所示的所得稅為： 集團 The Group 2023 2022 港幣千元 港幣千元 HK$’000 HK$’000 本期 – 香港以外年度撥備 Current tax – outside Hong Kong Provision for the year 167 170 由於生產力局獲稅務局根據香港《稅務條例》第87條豁 免繳納所有香港稅項，因此毋須繳納香港利得稅。 由於生產力局的香港附屬公司於截至2023年3月31日 年度內無應課稅盈利，故並無作出香港利得稅撥備 （2022年：無）。 根據財政部、國家稅務總局2021年第12號、2022年 第13號公告《進一步落實小微企業所得稅優惠政策》， 生產力局的中國內地附屬公司按如下稅率徵收：年應 納稅所得額不超過人民幣100萬元的，按該金額的25% （2022年：25%）徵稅，稅率為20% （2022年：20%）；年 應納稅所得額超過人民幣100萬元但低於人民幣300萬 元的，按該利潤額的25% （2022年：50%）徵稅，稅率 為20% （2022年：20%）；年應納稅所得額超過人民幣 300萬元的，按25%的稅率（2022年：25%）納稅。
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