| 26. | INCOME TAX |
Income tax in the profit or loss comprises:
| Year ended December 31, | ||||||||||||
| 2015 | 2016 | 2017 | ||||||||||
| RMB | RMB | RMB | ||||||||||
| (restated) | (restated) | |||||||||||
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Provision for PRC income tax |
7,128 | 3,478 | 3,147 | |||||||||
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Provision for income tax of other tax jurisdictions |
74 | 155 | 123 | |||||||||
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Deferred taxation |
(650 | ) | 2,360 | 2,922 | ||||||||
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| 6,552 | 5,993 | 6,192 | ||||||||||
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A reconciliation of the expected tax expense with the actual tax expense is as follows:
| Year ended December 31, | ||||||||||||||||
| Notes | 2015 | 2016 | 2017 | |||||||||||||
| RMB | RMB | RMB | ||||||||||||||
| (restated) | (restated) | |||||||||||||||
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Earnings before income tax |
26,698 | 24,116 | 24,953 | |||||||||||||
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Expected income tax expense at statutory tax rate of 25% |
(i | ) | 6,674 | 6,029 | 6,238 | |||||||||||
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Differential tax rate on PRC subsidiaries’ and branches’ income |
(i | ) | (400 | ) | (275 | ) | (108 | ) | ||||||||
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Differential tax rate on other subsidiaries’ income |
(ii | ) | (25 | ) | (53 | ) | (82 | ) | ||||||||
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Non-deductible expenses |
(iii | ) | 431 | 485 | 380 | |||||||||||
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Non-taxable income |
(iv | ) | (75 | ) | (105 | ) | (112 | ) | ||||||||
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Others |
(v | ) | (53 | ) | (88 | ) | (124 | ) | ||||||||
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Actual income tax expense |
6,552 | 5,993 | 6,192 | |||||||||||||
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Notes:
| (i) | Except for certain subsidiaries and branches which are mainly taxed at a preferential rate of 15%, the provision for mainland China income tax is based on a statutory rate of 25% of the assessable income of the Company, its mainland China subsidiaries and branches as determined in accordance with the relevant income tax rules and regulations of the PRC. |
| (ii) | Income tax provisions of the Company’s subsidiaries in Hong Kong and Macau Special Administrative Regions of the PRC, and in other countries are based on the subsidiaries’ assessable income and income tax rates applicable in the respective tax jurisdictions which range from 12% to 39%. |
| (iii) | Amounts represent miscellaneous expenses in excess of statutory deductible limits for tax purposes. |
| (iv) | Amounts represent miscellaneous income which are not subject to income tax. |
| (v) | Amounts primarily represent tax deduction on prior year research and development expenses approved by tax authorities and other tax benefits. |