Interim Report 2016

Sunny Optical Technology (Group) Company Limited INTERIM REPORT 2016 12 Management Discussion and Analysis 管理層討論與分析 行政費用 截至二零一六年六月三十日止六個月，本集團 的行政費用較去年同期增加約 24.9% 或約人民幣 29,400,000 元至約人民幣 147,400,000 元，於回 顧期內佔本集團收入約 2.5% ，所佔比例與去年同 期相同。總體行政費用上升的主要原因為行政員 工人數及薪資的上升及相關福利成本相應提高所 致。 所得稅開支 截至二零一六年六月三十日止六個月，本集團的 所得稅開支較去年同期上升約 119.3% 或約人民幣 47,600,000 元至約人民幣 87,500,000 元。上升的 主要原因為稅前利潤增加及本集團部份附屬子公 司的稅項虧損已於二零一五年抵扣完，導致去年 同期所得稅開支減少。本集團主要的中國附屬公 司大多數已成功申請成為「高新技術企業」。依國 家政策，高新技術企業的所得稅率為 15.0% 。於 回顧期內，本集團的有效稅率約 15.8% ，去年同 期約 11.4% 。 Administrative Expenses The Group’s administrative expenses for the six months ended 30 June 2016 increased by approximately 24.9% or approximately RMB29.4 million to approximately RMB147.4 million as compared with the corresponding period of last year. It accounted for approximately 2.5% of the Group’s revenue during the period under review, which was the same for the corresponding period of last year. The increase in overall administrative expenses was mainly due to the increase in the headcount of administrative staff, the increase in remuneration and the corresponding increase of relevant fringe benefits. Income Tax Expense The Group’s income tax expense for the six months ended 30 June 2016 increased by approximately 119.3% or approximately RMB47.6 million to approximately RMB87.5 million as compared with the corresponding period of last year. The increase was mainly because the profit before tax increased and tax losses of some subsidiaries of the Group had been fully utilized in 2015, which resulted in decreased income tax expense for the same period of last year. Most of the major 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. The Group’s effective tax rate was approximately 15.8% during the period under review and approximately 11.4% for the corresponding period of last year.