9.  Income tax Income tax expense in the consolidated statement of profit or loss consists of: Income tax expense reported in the consolidated statement of profit or loss differs from the amount computed by  applying the PRC income tax rate of 15% (being tax rate of Yuchai) for the years ended December 31, 2011, 2012 and  2013 for the following reasons: 31.12.2011 31.12.2012 31.12.2013 31.12.2013 Rmb’000 Rmb’000 Rmb’000 US$’000 Current income tax Current income tax charge 266,044 118,421 234,064 38,245 Adjustments in respect of current income tax of  previous year 1,607 80 684 112 Deferred tax Relating to origination and reversal of temporary  differences (40,871) 23,737 (12,601) (2,059) Income tax expense reported in the statement of  profit or loss 226,780 142,238 222,147 36,298 31.12.2011 31.12.2012 31.12.2013 31.12.2013 Rmb’000 Rmb’000 Rmb’000 US$’000 Accounting profit before tax 1,299,282 913,576 1,162,119 189,886 Computed tax expense of 15% 194,892 137,036 174,318 28,483 Adjustments resulting from: Non-deductible expenses 7,298 11,722 17,296 2,826 Tax-exempt income (310) (1,885) (1,528) (249) Utilization of deferred tax benefits previously not  recognized —  (3,133) —  —  Deferred tax benefits not recognized 1,818 182 6,015 983 Tax credits for research and development expense (26,625) (19,884) (18,010) (2,943) Tax rate differential 24,070 (178) 20,228 3,305 Under provision in respect of previous years current  tax 1,607 80 684 112 Withholding tax expense 23,492 17,794 23,094 3,773 Others 538 504 50 8 Total 226,780 142,238 222,147 36,298 China Yuchai International Limited | Annual Report 2013 85 NOTES TO THE CONSOLIDATED FINANCIAL  STATEMENTS  (RMB AND US$ AMOUNTS EXPRESSED IN THOUSANDS, EXCEPT PER SHARE DATA) 