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 121 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 8. 所得稅支出（續） 舜宇光學（中山）有限公司（「舜宇中山」）及 寧波舜宇光電信息有限公司（「舜宇光電」）為 在中國沿海經濟開放區成立從事製造業的中 外合資經營企業，適用稅率為 25% 。根據中 國外資企業所得稅法，舜宇中山及舜宇光電 亦可享有免稅期。舜宇中山於截至二零零八 年十二月三十一日止年度豁免繳付中國所得 稅及於截至二零零九年十二月三十一日止年 度獲半免，舜宇光電於截至二零零九年及二 零零八年十二月三十一日止兩個年度均獲半 免。 上海舜宇恒平科學儀器有限公司（「舜宇恒平 儀器」）為內資股份有限責任公司，並獲認可 為中國上海高新技術企業，可於二零零八年 一月一日開始的三個年度享受 15% 的優惠稅 率。 其他管轄區的稅項是按當地適用稅率計算。 年內的稅項支出與綜合全面收益表所列除稅 前溢利對賬如下： 8. INCOME TAX EXPENSE (Continued) Sunny Optics (Zhongshan) Co., Ltd. (“Sunny Zhongshan”) and Ningbo Sunny Opotech Co., Ltd. (“Sunny Opotech”) were established as sino-foreign equity joint ventures of manufacturing nature established in coastal economic open zone in the PRC with applicable tax rates of 25%. In accordance with FEIT Laws in PRC, Sunny Zhongshan and Sunny Opotech are also entitled to the Tax Holidays. Sunny Zhongshan was exempted from PRC income tax for the year ended 31 December 2008 and is under 50% relief for the year ended 31 December 2009 while Sunny Opotech is under 50% relief for both years ended 31 December 2009 and 2008. Shanghai Sunny Hengping Scientific Instrument Co., Ltd. (“Sunny Hengping”) was domestic limited liability company and approved as a Hi-Tech Enterprise of Shanghai, PRC with preferential tax rate of 15% for three years commencing on 1 January 2008. Taxation arising in other jurisdictions is calculated at the rates prevailing in the relevant jurisdictions. The tax charge for the year can be reconciled to the profit per the consolidated statement of comprehensive income as follows: 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 Profit before tax 除稅前溢利 99,690 88,669 Tax at domestic income tax rate (note 1) 按當地司法管轄區所得稅稅率計稅（附註 1 ） 24,923 27,787 Tax effect of expenses not deductible for tax purpose 不可扣稅開支之稅務影響 992 2,203 Tax concession and exemption of PRC subsidiaries 中國附屬公司稅務優惠及豁免 (18,269) (26,582) Tax effect of tax losses not recognised 未確認稅項虧損之稅務影響 3,424 2,753 Utilisation of tax losses not previously recognised 動用先前未確認稅項虧損 (318) – Tax effect of withholding tax on undistributable profits   of PRC subsidiaries (note 2) 中國附屬公司未分配利潤中代扣所得稅之稅務影響（附註 2 ） 413 5,920 Withholding tax levied 代扣稅項 1,150 – Underprovision in prior years 過往年度撥備不足 440 16 Income tax expense for the year 年內所得稅支出 12,755 12,097