5
Taxation
(a)
HKF
品
Taxation in the consolidated profit and loss account
represents: -
一九九七年
1997
一九九六年
1996
港幣千元
HK$'000
港幣千元
HK$'000
本年度香港利得稅撥備
往年度多提之撥備
Provision for Hong Kong profits tax for the year Over provision in respect of prior years
35,485
28,383
(8,749)
(5,763)
遞延稅項(附註16(a))
Deferred taxation (Note 16(a))
26,736
22,620
11,221
1,501
37,957
24,121
香港利得稅撥備乃根據截至一九九七年
十二月三十一日止年度估計應課稅溢利
減往年稅務虧損,按稅率百分之十六點
五 (一九九六年:百分之十六點五)而作
出。
The provision for Hong Kong profits tax is based on an estimate of the assessable profits for the year
ended 31 December 1997 less relief for available
tax loss where applicable at 16.5% (1996:16.5%).
(b)
綜合資產負債表內列報之應付稅項為:一
(b)
Tax payable in the consolidated balance sheet
represents : -
一九九七年
1997
港幣千元
一九九六年
1996
港幣千元
HK$’000
HK$'000
本年度香港
利得稅撥備
Provision for Hong Kong profits
tax for the year
已付預繳利得稅
Provisional profits tax paid
44
3,026
27,573
(691)
(16,942)
2,335
10,631