Annual Report 2024

Notes to the Consolidated Financial Statements 綜合財務報表附註 FOR THE YEAR ENDED 31 DECEMBER 2024 截至二零二四年十二月三十一日止年度 218 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2024 9. 所得稅開支（續） (iii) 浙江舜宇光學有限公司（「 舜宇浙江光 學 」）、信陽舜宇光學有限公司（「 舜宇 信陽光學 」）及浙江舜為科技有限公司 均為內資有限責任公司，獲認可為高 新技術企業，並有權享受 15% 的優惠 稅率，於二零二六年十二月三十一日 屆滿。 其他管轄區的稅項按相關管轄區的現行適 用稅率計算。 本集團須遵守全球最低補足稅支柱二規 則。支柱二規則已在若干集團實體註冊成 立所在的若干國家生效。補足稅與本集團 在越南的業務營運有關，該等國家的年度 實際所得稅率估計低於 15% 。因此，於 本期間，根據本年度預估調整後涵蓋稅項 及全球淨收入稅率預提補足稅。截至二零 二四年十二月三十一日止年度，本集團已 確認與補足稅有關的即期稅項開支人民幣 17,577,000 元，預計對越南進行徵收（二 零二三年同期：不適用）。 本集團已就補足稅影響確認及披露遞延稅 項資產及負債應用暫時性強制例外情況， 並將該稅項於產生時入賬列作即期稅項。 於本年度，其中一間於印度註冊成立之附 屬公司涉及由所得稅部發起的關於遵守相 關所得稅法規的檢查。該附屬公司已接獲 印度政府財政部所得稅部所得稅助理專員 辦公室（「 評稅辦公室 」）就二零二一年四月 至二零二二年三月評稅年度發出的評稅令 草案（「 評稅令草案 」）。根據評稅辦公室的 初步評稅結果，評稅令草案採用的部分評 稅基礎可能會作出調整，應評稅收入也會 作出修訂。 9. INCOME TAX EXPENSE (Continued) (iii) Zhejiang Sunny Optics Co., Ltd. (“ Sunny Zhejiang Optics ”), Xinyang Sunny Optics Co., Ltd. (“ Sunny Xinyang Optics ”), Zhejiang Sunnyverse Technology Co., Ltd., 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 2026. Taxation arising in other jurisdictions is calculated at the rates prevailing in the relevant jurisdictions. The Group is subject to the global minimum top-up tax Pillar Two Rules. Pillar Two Rules has become effective in certain countries in which the certain group entities are incorporated. The top-up tax relates to the Group’s operation in Vietnam, where the annual effective income tax rates are estimated to be below 15 per cent. Therefore, a top-up tax is accrued in the current period using the tax rate based on the estimated adjusted covered taxes and net globe income for the year. The Group has recognised the current tax expense of RMB17,577,000 related to the top-up tax for the year ended 31 December 2024 which is expected to be levied on Vietnam (corresponding period of 2023: N/A). The Group has applied the temporary mandatory exception for recognising and disclosing deferred tax assets and liabilities for the impacts of the top-up tax and accounts for it as a current tax when it is incurred. During the current year, one of the subsidiaries incorporated in India has been involved in inspections initiated by the Income Tax Department in relation to compliance with relevant income tax regulations. The subsidiary was received a draft assessment order (“ DAO ”) from the Government of India Ministry of Finance Income Tax Department Office of the Assistant Commissioner of Income Tax (“ Assessing Office ”) for the year of assessment 04/2021- 03/2022. According to the preliminary assessment result from Assessing Office, the part of the basis of assessment adopted in DAO would probably be adjusted and the assessable income would be revised.