88
香港土地註冊處營運基金
The Land Registry Trading Fund Hong Kong
2013
2012
本期稅項
Current tax
Provision for notional profits tax
for the year
本年名義利得稅的撥備
30,475
21,161
上年度多提之撥備
Over-provision in respect of last year
(12)
—
21,161
30,463
遞延稅項
Deferred tax
Origination and reversal of
temporary differences
暫記差額的產生及撥回
名義利得稅
Notional profits tax
(3,234)
(3,022)
27,229
18,139
2013
2012
名義利得稅前盈利
Profit before notional profits tax
170,249
116,481
按香港利得稅率
16.5%
（二零一二年：
16.5%
）
計算的稅項
Tax at Hong Kong profits tax rate
of 16.5% (2012: 16.5%)
28,091
19,219
二零一二至一三年度
一次性的稅項寛減
非應課稅收入的稅項影響
上年度多提之撥備
One-off tax reduction in 2012–13
Tax effect of non-taxable revenue
Over-provision in respect of last year
(10)
—
(840)
(1,080)
名義稅項支出
Notional
tax expense
(12)
—
27,229
18,139
財務報表附註
（續）
Notes to the Financial Statements
(continued)
6.
名義利得稅
Notional profits
tax
(i)
於全面收益表內扣除的名義利得稅如下：
The notional profits tax charged to the statement of comprehensive income represents:
(ii)
稅項支出與全面收益表盈利按適用稅率計算的稅項兩者之對帳如下：
The reconciliation between tax expense and accounting profit at applicable tax rates is as follows:
