Page 52 - Hong Kong Productivity Council Independent Auditor’s Report and Financial Statements 2024-25

23. 所得稅（續）
(d) 遞延稅項資產與負債：
在報告期末，集團有稅項虧損約為港元1,986,000
(2024年：港元1,895,000)可用作抵扣該等出現虧損的
附屬公司的未來應課稅利潤。管理層認為，由於未能確
定是否有足夠未來應課稅利潤可供抵扣稅務虧損，所以
未針對該稅項虧損確認遞延稅項資產。可用作抵扣稅項
虧損（與中國內地附屬公司有關的可用作抵扣稅項虧損
除外）可無限期用作抵扣該等出現虧損的附屬公司的未
來應課稅利潤。中國內地附屬公司有關的可用作抵扣稅
項虧損為港元94,000(2024年：港元62,000)，將在
五年為到期。
根據企業所得稅法及實施條例，中國預扣所得稅適用於
向在中國境內沒有設立機構、營業場所或有設立機構、
營業場所的「非居民企業」投資者支付的利息和股息，
或雖有設立機構、營業地點，但相關收入與該機構或營
業地點沒有實際聯繫，只要該等利息或股息來源於中國
境內。在此情況下，中國內地附屬公司向境外集團實體
分配的股息應按10%或更低的協定稅率繳納預扣稅。
本集團適用的稅率為10%。綜合財務報表並無就中國
附屬公司累計溢利約港元19,721,000(2024年：港元
17,462,000)的暫時性差異計提遞延稅項撥備。
理事會成員確認，中國內地附屬公司於2025年3月31
日和2024年3月31日的未分配盈利將預留用於擴大業
務。因此，由於本集團有能力控制該暫時性差異轉回的
時間，且暫時性差異在可預見的未來不會轉回，因此，
本集團並未就本集團中國實體剩餘未分配盈利的預扣稅
計提遞延所得稅負債。
集團於2025年3月31日和2024年3月31日並無須予確
認的重大遞延稅項負債。
24. 承擔
在報告日，尚未於綜合財務報表內撥備的
資本承擔如下：
已簽約
50 獨立核數師報告及財務報告 INDEPENDENT AUDITOR’S REPORT AND FINANCIAL STATEMENTS 2024-25
23. INCOME TAX (Continued)
(d) Deferred tax assets and liabilities
At the end of the reporting period, the Group had tax losses of approximately
HK$ 1,986,000 (2024: HK$1,895,000) that are available for offsetting against
future taxable profits of subsidiaries in which the losses arose. Deferred tax
assets have not been recognised in respect of these tax losses as, in the
opinion of the management, it is uncertain whether sufficient future taxable
profits will be available against which the tax losses can be utilised. Unused
tax losses (except those related to a subsidiary in China) can be carried
forward without time limit. The subsidiary in China has unused tax losses of
HK$94,000(2024: HK$62,000) which will expire in five years.
Under the EIT Law and Implementation Regulations, PRC withholding income
tax is applicable to interest and dividends payable to investors that are
“non-tax resident enterprises”, which do not have an establishment or place
of business in the PRC, or which have such establishment or place of business
but the relevant income is not effectively connected with the establishment
or place of business, to the extent such interest or dividends have their
sources within the PRC. Under such circumstances, dividends distributed
from the PRC subsidiaries to off-shore group entities shall be subject to the
withholding tax at 10% or a lower treaty rate. For the Group, the applicable
tax rate is 10%. Deferred taxation has not been provided for in the
consolidated financial statements in respect of temporary differences
attributable to accumulated profits of the PRC subsidiaries amounting to
approximately HK$19,721,000 (2024: HK$17,462,000).
The Members of the Council affirm that the undistributed earnings of the PRC
subsidiaries as of 31 March 2025 and 2024 will be reserved for the expansion
of operations. Consequently, the Group has not provided for the deferred tax
liabilities in respect of withholding tax on the remaining undistributed
earnings of the Group’s PRC entities as the Group is capable of controlling the
timing of reversal of such temporary difference, and it is highly likely that
such temporary difference would not be reversed in the foreseeable future.
The Group has no material deferred tax liabilities requiring recognition as at
31 March 2025 and 2024.
24. COMMITMENTS
Capital commitments outstanding at the reporting date
not provided for in the consolidated financial statements
were as follows:
集團和生產力局
The Group and the Council
2025 2024
港幣千元 港幣千元
HK$’000 HK$’000
Contracted for 26,756 37,713