Annual Report 2019

190 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 9. INCOME TAX EXPENSE 2019 2018 二零一九年 二零一八年 RMB’ 000 RMB’ 000 人民幣千元 人民幣千元 Current tax: 即期稅項： PRC Enterprise Income Tax 中國企業所得稅 328,747 49,520 Withholding tax expense 預繳稅開支 41,695 – Other jurisdictions 其他管轄區 5,393 6,442 375,835 55,962 Over provision in prior years: 過往年度超額撥備： PRC Enterprises Income Tax 中國企業所得稅 (24,135) (6,829) Deferred tax (Note 20): 遞延稅項（附註 20 ）： Current year 本年度 179,265 289,462 530,965 338,595 Under the Law of the People’s Republic of China on Enterprise Income Tax (the “EIT Law”) and Implementation Regulation of the EIT Law, the tax rate of the PRC subsidiaries is 25% from 1 January 2008 onwards, except as described below: (i) Ningbo Sunny Infrared Technologies Co., Ltd. (“Sunny Infrared Optics”) and Yuyao Sunny Optical Intelligence Technology Co., Ltd. (“Sunny Optical Intelligence (Yuyao)”), domestic limited liability companies, were approved as Hi-Tech Enterprise and entitled to a preferential tax rate of 15% with the expiry date on 31 December 2021. (ii) Ningbo Sunny Opotech Co., Ltd. (“Sunny Opotech”), Ningbo Sunny Automotive Optech Co., Ltd. (“Sunny Automotive Optech”), Sunny Optics (Zhongshan) Co., Ltd. (“Sunny Zhongshan Optics”) and Ningbo Sunny Instruments Co., Ltd. (“Sunny Instruments”), domestic limited liability companies, were approved as Hi-Tech Enterprises and entitled to a preferential tax rate of 15% with the expiry date on 31 December 2019. 9. 所得稅開支 根據中華人民共和國企業所得稅法（「企業 所得稅法」）及企業所得稅法實施條例，中 國附屬公司適用的稅率自二零零八年一月 一日起為 25% ，惟下述者除外： (i) 寧波舜宇紅外技術有限公司（「舜宇紅 外光學」）及餘姚舜宇智能光學技術有 限公司（「舜宇智能光學（餘姚）」）均 為內資有限責任公司，並獲認可為高 新技術企業，有權享受 15% 的優惠稅 率，於二零二一年十二月三十一日屆 滿。 (ii) 寧波舜宇光電信息有限公司（「舜宇光 電」）、寧波舜宇車載光學技術有限公 司（「舜宇車載光學」）、舜宇光學（中 山）有限公司（「舜宇中山光學」）及寧 波舜宇儀器有限公司（「舜宇儀器」） 為內資有限責任公司，並獲認可為高 新技術企業，有權享受 15% 的優惠稅 率，於二零一九年十二月三十一日屆 滿。