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INCOME TAX | 6 Months Ended
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Jun. 30, 2023
Notes and other explanatory information [abstract] |
INCOME TAX | 7. INCOME TAX SCHEDULE OF INCOME TAX
|  | For the six months ended June 30, |
|  | 2023 |  |  | 2022 |
|  | RMB’000 |  |  | RMB’000 |
Continuing operations |  |  |  |  |  |  |  |
Current Tax: |  |  |  |  |  |  |  |
PRC Income Tax Expense |  |  | 2 |  |  |  | 83 |
Deferred tax expense |  |  | — |  |  |  | — |
Total income tax |  |  | 2 |  |  |  | 83 |
Discontinued operations did not incur any income tax expense for the six months ended June 30, 2023 and 2022. British Virgin Islands Profits Tax The Company has not been subject to any taxation in this jurisdiction for the six months ended June 30, 2023 and 2022. Hong Kong Profits Tax The subsidiaries in Hong Kong are subject to tax charged on Hong Kong sourced income, the corporate tax rate in Hong Kong is a two-tier one starting with the year of assessment 2018/2019 (from April 1 2018): the tax is 8.25% (7.5% for unincorporated companies) on the first 2 million HKD of taxable profits and 16.5% (15% for unincorporated companies) for the rest of the profits. No Hong Kong profits tax has been provided as the Company has no assessable profit arising in Hong Kong for the six months ended June 30, 2023 and 2022. PRC Income Tax Most subsidiaries of the Company in the PRC are subject to the enterprise income tax in accordance with “PRC Enterprise Income Tax Law” (“EIT Law”), and the applicable income tax rate for the six months ended June 30, 2023 and 2022 is 25%. Both Antelope Holdings (Chengdu) Co., Ltd (“Antelope Chengdu”) and Chengdu Future Talented Management and Consulting Co, Ltd (“Chengdu Future”) are subject to 2.5% preferential income tax rate for the six months ended June 30, 2023 and 2022.

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