China Mobile Limited
Annual Report 2012
102
Notes to the Financial Statements
(Expressed in Renminbi unless otherwise indicated)
11 Taxation
(a) Taxation in the consolidated statement of comprehensive income represents:
2012
2011
Note
RMB million
RMB million
Current tax
Provision for Hong Kong profits tax on the estimated
assessable profits for the year
(i)
191
112
Provision for the PRC enterprise income tax on the
estimated taxable profits for the year
(ii)
44,325
41,693
44,516
41,805
Deferred tax
Origination and reversal of temporary differences (note 21)
(iii)
(2,597)
(1,202)
41,919
40,603
(i)
The provision for Hong Kong profits tax is calculated at 16.5% (2011: 16.5%) of the estimated assessable profits for the year ended 31
December 2012.
(ii)
The provision for the PRC enterprise income tax is based on the statutory rate of 25% (2011: 24%–25%) on the estimated taxable profits
determined in accordance with the relevant income tax rules and regulations of the PRC for the year ended 31 December 2012.
(iii)
Deferred taxes of the Group are recognized based on tax rates that are expected to apply to the periods when the temporary differences
are realized or settled.
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