Annual Report 2019

舜宇光學科技（集團）有限公司 • 2019 年報 191 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 (Continued) (iii) Zhejiang Sunny Optics Co., Ltd. (“Sunny Zhejiang Optics”) and Xinyang Sunny Optics Co., Ltd. (“Sunny Xinyang Optics”), 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 2020. (iv) Zhejiang Sunny Optical Intelligence Technology Co., Ltd. (“Sunny Optical Intelligence”), a domestic limited liability company, was recognised as Software Enterprise and entitled preferential policies of exemption from enterprise income taxation for the first two years till 31 December 2018 and reduction half for the subsequent three years till 31 December 2021. No charges to Hong Kong Profits Tax for both years have been made in the consolidated financial statements as the Group has no assessable profit arising from Hong Kong for both years. Taxation arising in other jurisdictions is calculated at the rates prevailing in the relevant jurisdictions. As at 31 December 2019, the deferred tax liability amounting to RMB120,532,000 (31 December 2018: RMB80,859,000) (Note 20) was provided in respect of the temporary differences attributed to the PRC undistributed profits to the extent exceeding the investment plan which the Directors of the Company decided to distribute. 9. 所得稅開支（續） (iii) 浙江舜宇光學有限公司（「舜宇浙江光 學」）及信陽舜宇光學有限公司（「舜 宇信陽光學」）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，於二零二零年十二 月三十一日屆滿。 (iv) 浙江舜宇智能光學技術有限公司（「舜 宇智能光學」）為內資有限責任公司， 並獲認可為軟件企業，可於首兩年直 至二零一八年十二月三十一日享受豁 免企業所得稅的優惠政策，以及於其 後三年直至二零二一年十二月三十一 日享受半額稅項優惠。 由於本集團於兩年內並無於香港產生應課 稅溢利，故綜合財務報表當中不存在香港 利得稅開支。 其他管轄區的稅項按相關管轄區的現行適 用稅率計算。 於二零一九年十二月三十一日，本集團就 中國未分派盈利（已超過本公司董事決定分 派之投資計劃的金額）的暫時差額作出遞 延稅項負債撥備共計人民幣 120,532,000 元（二零一八年十二月三十一日：人民幣 80,859,000 元）（附註 20 ）。