Interim Report 2013

Sunny Optical Technology (Group) Company Limited Interim Report 2013 8 Management Discussion and Analysis 管理層討論與分析 行政費用 行政費用由截至二零一二年六月三十日止六個月 期間的約為人民幣 75,300,000 元增至二零一三年 同期的約為人民幣 80,600,000 元，增加約 7.1% ， 於回顧期內佔本集團收入約 2.9% ，所佔比例較去 年同期下降 1.4% 。總體費用上升的主要原因為行 政員工數量及薪資的上升，限制性股份的授出及 相關福利成本的相應提高所致。 所得稅開支 所得稅開支由截至二零一二年六月三十日止六個 月期間約人民幣 32,400,000 元增加到二零一三年 同期的約為人民幣 40,500,000 元。增加的主要原 因為盈利的擴大。於上半年內，本集團的有效稅 率約為 17.2% ，去年同期約為 17.3% 。為使有效 稅率在未來保持穩定，目前本集團多家中國附屬 公司成功申請成為高新技術企業。依中國國家政 策，高新技術企業的所得稅率為 15.0% 。 Administrative Expenses Administrative expenses, represented approximately 2.9% of the Group’s revenue which was 1.4% lower than that of the corresponding period of the last year, increased from approximately RMB75.3 million during the six months ended 30 June 2012 to approximately RMB80.6 million for the corresponding period of 2013, representing an increase of approximately 7.1%. The increase in overall expenses was mainly attributable to the increase in the headcount of administrative staff, the increase in remuneration, the grant of restricted shares and the corresponding increase of relevant fringe benefits. Income Tax Expense Income tax expense increased from approximately RMB32.4 million for the six months ended 30 June 2012 to approximately RMB40.5 million for the corresponding period of 2013. Such increase was mainly attributable to the growth in earnings. The Group’s effective tax rate was approximately 17.2% for the first half of the year and approximately 17.3% for the corresponding period of the last year. In order to keep the effective tax rate steady in the future, currently several subsidiaries of the Group in the PRC have successfully applied for the status of Hi-Tech enterprises. The income tax rate applicable to Hi-Tech enterprises is 15.0% according to the national policy in the PRC.