49 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 (continued) (b) Reconciliation between tax expense and accounting surplus at applicable tax rates: (c) Movement in tax payable in the consolidated statement of financial position: 23. 所得稅（續） (b) 稅務支出與會計盈餘以適用稅率作出的對 賬： 集團 The Group 2023 2022 港幣千元 港幣千元 HK$’000 HK$’000 除稅前盈餘 Surplus before taxation 38,371 53,038 按相關司法管轄區適用稅率 計算除稅前盈餘的名義稅項 Notional tax on surplus before taxation, calculated at rates applicable in the jurisdictions concerned 5,650 8,300 毋須課稅收入的稅項影響 Tax effect of non-taxable income (161,713) (146,843) 不可抵扣支出的稅項影響 Tax effect of non-deductible expenses 156,230 138,713 不可抵扣支出的稅項影響 實際稅項支出 Income tax expense 167 170 (c) 綜合財務狀況表應付稅項變動： 集團 The Group 2023 2022 港幣千元 港幣千元 HK$’000 HK$’000 於年初 At beginning of year 162 212 年度撥備 Provision for the year 167 170 已付的中國企業所得稅 PRC corporate income tax paid (271) (228) 換算調整 Exchange adjustments (12) 8 於年未 At end of year 46 162
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