Interim Report 2009

27 Interim Report 2009 中期報告 銷售及分銷費用 銷 售 及 分 銷 費 用 減 少 約 7.9% 或 約 為 人 民 幣 1,200,000 元， 至 回 顧 期 內 約 為 人 民 幣 13,600,000 元，於回顧期內佔本集團收入約 2.5% 。有關費用的減少，主要對於各種營銷費用 的嚴格管控。 研發費用 研發費用由截至二零零八年六月三十日止六個月 期間的約為人民幣 23,900,000 元升至二零零九年 同期的約為人民幣 37,400,000 元，於回顧期內佔 本集團收入約 6.8% 。有關增長乃本集團繼續投放 資金於研發活動及項目所致。主要用於安防監控 系統、玻璃非球面、紅外產品、中高端新型光學 儀器及原有產品種類的升級研發。 行政費用 行政費用由截至二零零八年六月三十日止六個月 期間的約為人民幣 54,300,000 元減少至二零零 九年同期的約為人民幣 40,100,000 元，減少約 26.1% ，於回顧期內佔本集團收入約 7.3% 。下降 的主要原因是管理層工資下調及各種行政費用的 嚴格管控。 所得稅開支 所得稅開支由截至二零零八年六月三十日止六個 月期間約人民幣 9,800,000 元減少到二零零九年同 期的約為人民幣 9,200,000 元。於回顧期內，本集 團的實際稅率約為 31.5% 。實際稅率的增長主要 歸因於新成立或新收購的附屬公司產生的虧損， 從而減少了除稅前溢利。且舜宇光學（中山）有限 公司的稅率已開始進入「減半期」。目前本公司為 使有效稅率在未來保持穩定，已對多家附屬公司 開始進行高新技術企業申請。依國家政策，高新 技術企業的所得稅率為 15% 。截至此報告日期， 本集團已有四家附屬公司獲批高新技術企業。 Selling and distribution expenses Selling and distribution expenses, which represented approximately 2.5% of the Group’s revenue during the period under review, decreased by approximately 7.9% or approximately RMB1.2 million to approximately RMB13.6 million during the period under review. The decrease was primarily due to the stringent control on various sales expenses. R&D expenditure R&D expenditure, which represented approximately 6.8% of the Group’s revenue during the period under review, increased from approximately RMB23.9 million for the six months ended 30 June 2008 to approximately RMB37.4 million for the corresponding period in 2009. The increase was due to the continuous investment in research and development activities and projects, including security surveillance systems, aspheric glass lenses, infrared products, mid- high end new optical instruments and upgrading original product categories. Administrative expenses Administrative expenses, which represented approximately 7.3% of the Group’s revenue during the period under review, decreased from approximately RMB54.3 million during the six months ended 30 June 2008 to approximately RMB40.1 million for the corresponding period in 2009, representing a decrease of 26.1%. The decrease was mainly attributable to the reduction in the management’s remuneration and the stringent control on various administrative expenses. Income tax charge Income tax charge decreased from approximately RMB9.8 million for the six months ended 30 June 2008 to approximately RMB9.2 million for the corresponding period in 2009. The effective tax rate for the Group in the period under review was approximately 31.5%. The increase in the effective tax rate was mainly due to the losses contributed by the newly established or acquired subsidiaries, thus reduced profit before taxation. On the other hand, Sunny Zhongshan Optics Co., Ltd. has started its “50% tax relief period”. In order to keep the effective tax rate steady, the Company has made applications of hi-tech enterprises for several subsidiaries. Income tax for hi-tech enterprises is 15% according to the national policy. As at the date of this report, the Group has obtained hi-tech enterprise approvals for four of its subsidiaries.