# 7 INCOME TAX IN THE CONSOLIDATED STATEMENT OF PROFIT OR LOSS (CONTINUED)

# (a) Taxation in the consolidated statement of profit or loss represents: (continued)

# PRC Enterprise Income Tax

The subsidiaries incorporated in the PRC are subject to the PRC Enterprise Income Tax of 25% (2020: 25%) for the year.

Under the PRC tax law, profits of the Group’s subsidiaries in the PRC (the “PRC subsidiaries”) derived since 1 January 2008 is subject to withholding income tax at rates of 5% or 10% upon the distribution of such profits to foreign investors or companies incorporated in Hong Kong or for other foreign investors, respectively.

At 30 June 2021 and 2020, no deferred tax liabilities have been recognised in respect of tax that would be payable on the unremitted profits of the PRC subsidiaries derived since 1 January 2008 as the directors of the Company is in a position to control the dividend policies of the PRC subsidiaries and no distribution of such profits is expected to be declared from the PRC subsidiaries in the foreseeable future.

# Income tax from other tax jurisdictions

Pursuant to the rules and regulations of the Cayman Islands and the British Virgin Islands, the Group is not subject to any income tax in respective tax jurisdictions.

7 綜合損益表中的所得稅（續）

(a) 綜合損益表中的稅項指：（續）

中國企業所得稅

於中國註冊成立之附屬公司年內須按中國企業所得稅率25%（二零二零年：25%）繳稅。

根據中國稅法，本集團中國附屬公司（「中國附屬公司」）自二零零八年一月一日產生的溢利須於分派有關溢利予外國投資者或於香港註冊成立的公司或其他海外投資者時分別按稅率5%或10%預扣所得稅。

於二零二一年及二零二零年六月三十日，並無就自二零零八年一月一日產生的中國附屬公司未匯出溢利應付稅項確認遞延稅項負債，原因為本公司董事可控制中國附屬公司的股息政策及預期中國附屬公司不會於可見未來宣派分配有關溢利。

其他稅務司法權區的所得稅

根據開曼群島及英屬維爾京群島規則及規例，本集團毋須於各稅務司法權區繳納任何所得稅。

# 7 INCOME TAX IN THE CONSOLIDATED STATEMENT OF PROFIT OR LOSS (CONTINUED)

# (b) Reconciliation between income tax expense and accounting profit/(loss) at applicable tax rates:

7 綜合損益表中的所得稅（續）

(b) 按適用稅率計算的所得稅開支與會計溢利╱（虧損）的對賬：

<table><tr><td rowspan="2"></td><td>2021 
二零二一年</td><td>2020
二零二零年</td></tr><tr><td>HK$’000 
千港元</td><td>HK$’000
千港元</td></tr><tr><td>Profit/(loss) before taxation        除稅前溢利╱（虧損）</td><td>20,847</td><td>(33,307)</td></tr><tr><td>Notional tax expense/(credit) on profit   除稅前溢利或虧損的名義稅項
or loss before taxation at Hong Kong   開支╱（抵免），按香港法定
statutory tax rate             稅率計算</td><td>3,439</td><td>(5,495)</td></tr><tr><td>Tax effect of non-taxable income      不可扣稅收入的稅務影響</td><td>(4,614)</td><td>(1,565)</td></tr><tr><td>Tax effect of non-deductible expenses   不可扣減開支的稅務影響</td><td>2,179</td><td>8,449</td></tr><tr><td>Tax effect of unused tax losses      未確認未動用稅項虧損的
not recognised             稅務影響</td><td>154</td><td>1,186</td></tr><tr><td>Tax effect of utilisation of tax losses    動用先前未予以確認稅務虧損的
previously not recognised        稅務影響</td><td>(1)</td><td>(33)</td></tr><tr><td>Effect of different tax rates of subsidiaries 附屬公司不同稅率的影響</td><td>645</td><td>235</td></tr><tr><td>Over-provision in respect of prior years   有關過往年度的超額撥備</td><td>(738)</td><td>(56)</td></tr><tr><td>Tax concession              稅務優惠</td><td>(897)</td><td>(211)</td></tr><tr><td>Income tax expense            所得稅開支</td><td>167</td><td>2,510</td></tr></table>

# 8 DIVIDEND

The Board does not recommend the payment of any dividend for the year ended 30 June 2021.

# 9 EARNINGS/(LOSS) PER SHARE

# (a) Basic earnings/(loss) per share

The calculation is based on the profit for the year attributable to owners of the Company of HK\$19,192,000 (2020: loss of HK\$36,719,000) and the weighted average number of ordinary shares of 540,000,000 ordinary shares (2020: 540,000,000 ordinary shares) in issue during the years.

# (b) Diluted earnings/(loss) per share

The diluted earnings/(loss) per share for the years ended 30 June 2021 and 2020 is the same as the basic earnings/(loss) per share as the Company does not have any potential dilutive ordinary shares during the years ended 30 June 2021 and 2020.

# 8 股息

董事會不建議就截至二零二一年六月三十日止年度派付任何股息。

9 每股盈利╱（虧損）

(a) 每股基本盈利╱（虧損）

計算乃根據有關年度本公司擁有人應佔年內溢利19,192,000港元（二零二零年：虧損36,719,000港元）及已發行普通股加權平均數540,000,000股普通股（二零二零年：540,000,000股普通股）作出。

(b) 每股攤薄盈利╱（虧損）

由於本公司於截至二零二一年及二零二零年六月三十日止年度並無任何潛在攤薄普通股，故截至二零二一年及二零二零年六月三十日止年度的每股攤薄盈利╱（虧損）與每股基本盈利╱（虧損）相同。