84
香港土地註冊處營運基金
The Land Registry Trading Fund Hong Kong
財務報表附註
（續）
Notes to the Financial Statements
(continued)
2.
主要會計政策
（續）
Significant accounting policies
(continued)
2.8
僱員福利
Employee benefits
土地註冊處營運基金的僱員包括公務員及合約員工。薪金、約滿酬金及年假開支均在僱員提
供有關服務所在年度以應計基準確認入帳。就公務員而言，僱員附帶福利開支包括香港特別
行政區政府（「政府」）給予僱員的退休金及房屋福利，均在僱員提供有關服務所在年度支銷。
The employees of LRTF comprise civil servants and contract staff. Salaries, staff gratuities, and annual
leave entitlements are accrued and recognised as expenditure in the year in which the associated
services are rendered by the staff. For civil servants, staff on-costs, including pensions and housing
benefits provided to the staff by the Government of the Hong Kong Special Administrative Region (“the
Government”), are charged as expenditure in the year in which the associated services are rendered.
就按可享退休金條款受聘的公務員的長俸負債已包括於支付予政府有關附帶福利開支中。
就其他員工向強制性中央公積金計劃的供款於全面收益表中支銷。
For civil servants employed on pensionable terms, their pension liabilities are discharged by
reimbursement of the staff on-cost charged by the Government. For other staff, contributions to
Mandatory Provident Fund Scheme are charged to the statement of comprehensive income as
incurred.
2.9
名義利得稅
Notional profits tax
(i)
根據《稅務條例》（第
112
章）土地註冊處營運基金並無稅務責任，但政府要求土地註冊處
營運基金須向政府一般收入支付一筆款項以代替利得稅（即名義利得稅），該款項是根
據《稅務條例》的規定所計算。本年度名義利得稅支出包括本期稅項及遞延稅項資產和
負債的變動。
The LRTF has no tax liability under the Inland Revenue Ordinance (Cap. 112). However, the
Government requires the LRTF to pay to the General Revenue an amount in lieu of profits tax (i.e.
notional profits tax) calculated on the basis of the provisions of the Inland Revenue Ordinance.
Notional profits tax expense for the year comprises current tax and movements in deferred tax
assets and liabilities.
(ii)
本期稅項為本年度對應課稅收入按報告期結束日已生效或實際有效的稅率計算的預計
應付稅項，並包括以往年度應付稅項的任何調整。
Current tax is the expected tax payable on the taxable income for the year, using tax rates
enacted or substantively enacted at the end of the reporting period, and any adjustment to tax
payable in respect of previous years.
