Annual Report 2020

Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2020 204 Notes to the Consolidated Financial Statements 綜合財務報表附註 FOR THE YEAR ENDED 31 DECEMBER 2020 截至二零二零年十二月三十一日止年度 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. Taxation arising in other jurisdictions is calculated at the rates prevailing in the relevant jurisdictions. 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。 其他管轄區的稅項按相關管轄區的現行適 用稅率計算。