Page 185 - Hang Lung Properties 2012 Annual Report

7 TAXATION IN THE CONSOLIDATED INCOME
STATEMENT
(a) Taxation in the consolidated income statement represents:
7 綜合收益表內之稅項
(a) 綜合收益表內之稅項為：
以港幣百萬元計算 in HK$ million
截至
二零一二年
十二月三十一日
止年度
Year ended
December 31,
2012
截至
二零一一年
十二月三十一日
止六個月
Six months
ended
December 31,
2011
截至
二零一一年
十二月三十一日
止年度
Year ended
December 31,
2011
本年稅項 Current tax
香港利得稅 Hong Kong Profits Tax 435 184 331
過往年度撥備之多提 Over-provision in prior years (12) (2) (2)
423 182 329
中國所得稅 China Income Tax 550 226 436
973 408 765
遞延稅項 Deferred tax
投資物業之公平值變動 Change in fair value of investment properties 205 69 167
其他源自及撥回暫時性差額 Other origination and reversal of
temporary differences 71 59 130
合計（附註 20(b) ） Total (Note 20(b)) 276 128 297
稅項支出總計 Total income tax expense 1,249 536 1,062
香港利得稅稅項撥備乃按年／期內之估計應
課稅溢利以百分之十六點五（二零一一期
間：百分之十六點五；二零一一年度：百
分之十六點五）計算。中國所得稅主要為中
國企業所得稅按百分之二十五（二零一一期
間：百分之二十五；二零一一年度：百分
之二十五）計算及中國預提所得稅按適用稅
率計算。就香港公司從中國內地之外商投
資企業獲取由二零零八年一月一日起產生
之盈利所派發之股息均須按百分之五繳納
預提所得稅。
(b) 截至二零一二年十二月三十一日止年
度之應佔合營公司稅項八百萬元（二
零一一期間：四百萬元；二零一一年
度：七百萬元）已計入應佔合營公司
溢利內。
Provision for Hong Kong Profits Tax is calculated at 16.5% (P.E.
12/2011: 16.5%; Y.E. 12/2011: 16.5%) of the estimated assessable
profits for the year/period. China Income Tax mainly represents China
Corporate Income Tax calculated at 25% (P.E. 12/2011: 25%; Y.E.
12/2011: 25%) and China withholding income tax at the applicable
rates. A withholding tax of 5% is levied on the Hong Kong companies
in respect of dividend distributions arising from profits of foreign
investment enterprises in mainland China earned after January 1, 2008.
(b) Share of jointly controlled entities’ taxation for the year ended
December 31, 2012 of $8 million (P.E. 12/2011: $4 million; Y.E.
12/2011: $7 million) is included in the share of profits of jointly
controlled entities.
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