Annual Report 2019

156 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2019 FOR THE YEAR ENDED 31 DECEMBER 2019 截至二零一九年十二月三十一日止年度 Notes to the Consolidated Financial Statements 綜合財務報表附註 3. SIGNIFICANT ACCOUNTING POLICIES (Continued) Taxation Income tax expense represents the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit before tax as reported in the consolidated statement of profit or loss and other comprehensive income because of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Group’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. Deferred tax is recognised on temporary differences between the carrying amounts of assets and liabilities in the consolidated financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all temporary differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. Such deferred tax assets and liabilities are not recognised if the temporary difference arises from the initial recognition (other than in a business combination) of assets and liabilities in a transaction that affects neither the taxable profit nor the accounting profit. In addition, deferred tax liabilities are not recognised if the temporary difference arises from the initial recognition of goodwill. Deferred tax liabilities are recognised for taxable temporary differences associated with investments in subsidiaries and associates except where the Group is able to control the reversal of the temporary difference and it is probable that the temporary difference will not reverse in the foreseeable future. Deferred tax assets arising from deductible temporary differences associated with such investments are only recognised to the extent that it is probable that there will be sufficient taxable profits against which to utilise the benefits of the temporary differences and they are expected to reverse in the foreseeable future. 3. 重要會計政策（續） 稅項 所得稅開支指即期應付稅項與遞延稅項的 總和。 即期應付稅項根據本年度應課稅溢利計 算。應課稅溢利與綜合損益及其他全面收 益表所報告的除稅前溢利不同，此乃因其 他年度的應課稅或可扣稅收支項目，以及 毋須課稅或不可扣稅項目所致。本集團的 即期稅項負債根據截至報告期末已頒佈或 實質頒佈的稅率計算。 遞延稅項按綜合財務報表中資產及負債賬 面值與計算應課稅溢利所採用相應稅基之 暫時差額確認。遞延稅項負債一般就所有 應課稅暫時差額確認入賬。遞延稅項資產 一般就所有暫時差額確認入賬，惟可能有 應課稅溢利用於對銷可扣稅暫時差額。若 於一項交易中，因初次確認資產及負債（業 務合併除外）而引致之暫時差額既不影響應 課稅溢利亦不影響會計溢利，則不會確認 該等遞延稅項資產及負債。此外，倘初步 確認商譽產生暫時差額，遞延稅項負債不 會確認。 遞延稅項負債乃就於附屬公司及聯營公司 之投資所產生應課稅暫時差額進行確認， 惟倘本集團能控制暫時差額之撥回，且暫 時差額可能不會於可見將來撥回之情況則 除外。因有關該等投資的可扣減暫時差額 而產生的遞延稅項資產僅在可能產生足夠 應課稅溢利以使用暫時差額利益並預期能 夠在可見將來撥回時確認。