Page 51 - Hong Kong Productivity Council Independent Auditor’s Report and Financial Statements 2024-25

23. 所得稅（續） 23. INCOME TAX (Continued)

(a) 綜合收支賬目所示的所得稅為：（續） (a) Income tax in the consolidated income and
expenditure account represents: (Continued)

根據財政部、國家稅務總局2022年第13號、2023 According to the Announcement of No.13 (2022), No.6
年 第 6 號 、 2 0 2 3 年 第 1 2 號 公 告 《 進 一 步 落 實 小 微 企 (2023) and No. 12 (2023) issued by the Ministry of Finance
and the State Taxation Administration of the PRC, “Further
業所得稅優惠政策》，生產力局的中國內地附屬公 Implementing Income Tax Preferential Policies for Small
司按如下稅率徵收：年應納稅所得額不超過人民幣 and Micro Enterprises”, the tax rate for the Council's
Mainland subsidiaries are charged at a reduced rate as
100萬元的，按該金額的25%（2024年：25%） below: for the annual taxable profits not exceeded RMB1
徵稅，稅率為20%（2024年：20%）；年應納稅 million, 25% (2024: 25%) of such amount is taxable with a
所得額超過人民幣100萬元但低於人民幣300萬元 tax rate of 20% (2024: 20%); for annual taxable profits
exceeded RMB1 million but less than RMB3 million, 25%
的，按該利潤額的25%（2024年：25%）徵稅， (2024: 25%) of such amount is taxable with a tax rate of
稅率為20%（2024年：20%）；年應納稅所得額 20% (2024: 20%); for annual taxable profits exceeded
RMB3 million, such amount will be taxable at a tax rate of
超過人民幣300萬元的，按25%的稅率（2024 25% (2024: 25%).
年：25%）納稅。

(b) 稅務支出與會計盈餘以適用稅率作出的對賬： (b) Reconciliation between tax expense and
accounting surplus at applicable tax rates:

集團
The Group

2025 2024
港幣千元 港幣千元
HK$’000 HK$’000

除稅前盈餘 Surplus before taxation 58,167 69,565

按相關司法管轄區適用稅率 Notional tax on surplus before taxation,
計算除稅前盈餘的名義稅項 calculated at rates applicable in the
jurisdictions concerned 9,398 10,753
毋須課稅收入的稅項影響 Tax effect of non-taxable income (204,855) (181,438)
不可抵扣支出的稅項影響 Tax effect of non-deductible expenses 195,588 170,800

實際稅項支出 Income tax expense 131 115

(c) 綜合財務狀況表應付稅項變動： (c) Movement in tax payable in the consolidated
statement of financial position:

集團
The Group
2025 2024
港幣千元 港幣千元
HK$’000 HK$’000

於年初 At beginning of year 35 46
年度撥備 Provision for the year 131 115
已付的中國企業所得稅 PRC corporate income tax paid (140) (107)
換算調整 Exchange adjustments (1) (19)

於年末 At end of year 25 35

獨立核數師報告及財務報告 INDEPENDENT AUDITOR’S REPORT AND FINANCIAL STATEMENTS 2024-25 49