Annual Report 2009

Sunny Optical Technology (Group) Company Limited 舜宇光學科技（集團）有限公司 / Annual Report 2009 年報 120 Notes to the Consolidated Financial Statements FOR THE YEAR ENDED 31 DECEMBER 2009 綜合財務報表附註 截至二零零九年十二月三十一日止年度 7. 融資成本 8. 所得稅支出 根據中華人民共和國企業所得稅法（「企業所 得稅法」）及企業所得稅法實施條例，中國附 屬公司適用的稅率自二零零八年一月一日起 為 25% ，惟下述者除外。 舜宇浙江光學及寧波儀器為在中國沿海經濟 開放區成立的從事製造業的中外合資經營企 業，適用稅率為 25% 。根據原中國外資企業 所得稅（「外資企業所得稅」）法，舜宇浙江光 學及寧波儀器可自首個獲利年度起計兩年內 免繳外資企業所得稅，而隨後三年則獲半免 （「免稅期」）。因此，該兩間實體的中國所得 稅於截至二零零九年和二零零八年十二月三 十一日止兩個年度均獲半免。 7. FINANCE COSTS 2009 2008 二零零九年 二零零八年 RMB’000 RMB’000 人民幣千元 人民幣千元 Interest on bank loans wholly repayable within five years 應於五年內全部支付的銀行貸款利息 1,850 15 8. INCOME TAX EXPENSE 2009 2008 二零零九年 二零零八年 RMB’000 RMB’000 人民幣千元 人民幣千元 PRC Enterprise Income Tax 中國企業所得稅 Current tax 即期稅項 12,855 7,593 Underprovision in prior years 過往年度撥備不足 440 16 13,295 7,609 Deferred tax (note 18) 遞延稅項（附註 18 ） (540) 4,488 12,755 12,097 Under the Law of the People’s Republic of China on Enterprise Income Tax (the “EIT Law”) and Implementation Regulation of the EIT Law, the tax rate of the PRC subsidiaries is 25% from 1 January 2008 onwards, except as described below. Sunny Optics and Ningbo Instruments were sino-foreign equity joint ventures of manufacturing nature established in coastal economic open zone in the PRC with applicable tax rate of 25%. Pursuant to the previous Foreign Enterprise Income Tax (“FEIT”) Laws in the PRC, Sunny Optics and Ningbo Instruments were approved to be exempted from FEIT for two years starting from their first profit making year, followed by a 50% tax relief for the next three years (“Tax Holidays”). The PRC income taxes for these two entities were under 50% relief for both years ended 31 December 2009 and 2008.