物業管理業監管局周年報告2023-24

財務報告 Financial Report 年度回顧 Review of the Year 積極溝通聯繫 Active Communication 機構管治 Corporate Governance 121 Annual Report 2023-24 Property Management Services Authority 財務報表 Financial Statements 3. Taxation The PMSA is exempt from Hong Kong Profits Tax under section 87 of the Inland Revenue Ordinance. 4. Expenditure 2024 2023 港元 港元 HK$ HK$ 年度支出包括 以下項目費用： The following expenses have been included in determining the surplus: 員工成本 Staff costs 薪金及其他福利 Salaries and other benefits 26,488,775 30,336,800 界定供款退休計劃 的供款 Contributions to defined contribution retirement plan 697,684 889,303 27,186,459 31,226,103 5. Finance costs 2024 2023 港元 港元 HK$ HK$ 租賃負債利息 Interest on lease liabilities 48,858 101,262 貸款利息支出 Loan interest expense 406,853 324,907 455,711 426,169 3. 稅項 根據《稅務條例》第 87 條，監管局獲 豁免繳納香港利得稅。 4. 支出 5. 財務費用