HKSI Institute AR2019

101 香港證券及投資學會 二零一九年年報 4 Staff costs 2019 2018 Salaries, wages and other benefits 薪金、工資和其他福利 $ 31,491,065 $ 30,167,914 Contributions to provident fund 公積金供款 839,558 801,865 $ 32,330,623 $ 30,969,779 5 Auditors’ remuneration The position of the auditors of the Institute is honorary and therefore no auditors’ remuneration was paid during the year (2018:HK$Nil). 6 Directors’ emoluments None of the directors received or will receive any fees or emoluments that should be disclosed pursuant to section 383(1) of the Hong Kong Companies Ordinance and Part 2 of the Companies (Disclosure of Information about Benefits of Directors) Regulation during the year (2018:Nil). 7 Taxation The Institute is a professional association and not more than half of the receipts by way of subscriptions are from persons who would be entitled to claim their subscriptions as allowable deductions for the purpose of Hong Kong Profits Tax. The Institute is therefore not subject to Hong Kong Profits Tax under section 24(2) of the Hong Kong Inland Revenue Ordinance. Accordingly, no provision for Hong Kong Profits Tax has been made in the financial statements. During the year, the Institute recognised corporate income tax expense of HK$59,812 (2018:Nil) from a subsidiary in the People’s Republic of China. 4 員工成本 5 核數師酬金 本會的核數師職銜均為義務核數師， 因此，本年度未支付核數師酬金（二零 一八年：港幣零元）。 6 董事酬金 於本年度，本集團未向任何董事支付且 不會向其支付根據香港《公司條例》第 383(1) 條及第 2 部《公司（披露董事利益 資料）規例》列報的任何費用或酬金（二 零一八年：港幣零元）。 7 稅項 本會是一個專業團體，而本會以會費形 式收取的款項中，不超過半數來自有 權就該會費申索香港利得稅扣減數的人 士。因此，本會根據香港《稅務條例》第 24(2) 條不須計征香港利得稅。故本會未 在財務報表中提取香港利得稅準備。 本年度內，本會確認一項源自一家中國 大陸附屬公司的企業所得稅費用港幣 59,812 元（二零一八年：港幣零元）。