Page 61 - 香港旅遊業議會 2018-2019 年度報告

9. 稅前盈餘 9. Surplus before taxation

稅前盈餘已減去下列項目： Surplus before taxation is arrived at after charging:

2019 2018
港幣 HK$ 港幣 HK$

核數師酬金 Auditor’s remuneration 85,400 63,500
折舊 Depreciation 278,599 283,586
理事袍金、酬金及交通津貼 Director’s fees, emoluments and travelling allowances 96,000 96,000
定額供款退休福利計劃 Defined contribution retirement benefits schemes
- 強制性公積金供款及公積金供款 - Mandatory provident fund and provident fund
contributions 1,447,097 1,427,193
利息支出 Interest expenses
- 應付國際航空運輸協會款項 - payable to IATA 170,871 92,341

10. 稅項 10. Taxation

a. 損益及其他綜合收入表上的所得稅代表： a. Income tax in the statement of profit or loss and other
comprehensive income represents:

2019 2018
港幣 HK$ 港幣 HK$
本期稅項 Current tax 219 -
利得稅退稅 Profit tax rebate - (20,001)
遞延稅項 Deferred tax 115,906 438,157
116,125 418,156

b. 以下為所得稅支出對賬，港幣二百萬元或以下的應評稅 b. The following is a reconciliation of income tax calculated
利潤按適用稅率8.25%計算，而超過港幣二百萬元應評 at the applicable tax rate of 8.25% on assessable profits
稅利潤的任何部份則按適用稅率16.5%(二零一八年為 up to $2,000,000; and 16.5% on any part of assessable
8.25%)計算： profits over $2,000,000 (2018: 8.25%) with income tax
expense:
2019 2018
港幣 HK$ 港幣 HK$

稅前一般活動的盈餘 Surplus from ordinary activities before taxation 1,887,695 1,850,246

按適用稅率估計的香港利得稅 Expected Hong Kong profits tax at applicable tax rate 155,735 152,645
利得稅退稅 Profit tax rebate - (20,001)
上一個課稅年度所評估暫繳稅的寬減 Tax reduction for provisional tax assessed in previous
year of assessment (657) -
以下項目的課稅影響： Tax effects of:
- 因實施利得稅兩級制而導致遞延稅項資產調整 - Deferred tax assets adjustment due to the implementation
of two tiered profits tax rates regime - 299,897
- 無須課稅收入 - Non-taxable income (48,814) (24,246)
- 不可扣減支出 - Non-deductible expenses 9,861 9,861

本年度稅項支出 Tax expense for the year 116,125 418,156

59 TIC Annual Report 2018-2019