Annual Report 2024

FOR THE YEAR ENDED 31 DECEMBER 2024 截至二零二四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 219 舜宇光學科技（集團）有限公司 • 2024 年報 9. 所得稅開支（續） 管理層經計及所有相關事實及情況（包括稅 務顧問的意見）後得出結論，過往年度評估 的應評稅收入可能被調整。 所得稅部的更正程序仍在進行中。預計檢 查不會對本集團現有的生產和經營活動產 生重大不利影響。 年內的稅項支出與綜合損益及其他全面收 益表所列除稅前溢利對賬如下： 9. INCOME TAX EXPENSE (Continued) Management had taken into considerations of all relevant facts and circumstances including opinions from tax advisor and concluded the assessable income would probably be adjusted for the prior years of assessment. The rectification procedure with the Income Tax Department is still in process. The inspections would not be expected to have a material adverse effect on the existing production and operating activities of the Group. The tax charge for the year can be reconciled to the profit before tax per the consolidated statement of profit or loss and other comprehensive income as follows: 2024 2023 二零二四年 二零二三年 RMB’000 RMB’000 人民幣千元 人民幣千元 Profit before tax 除稅前溢利 3,143,534 1,358,153 Tax at the PRC EIT tax rate of 25% 按中國企業所得稅稅率 25% 徵稅 785,884 339,538 Tax effect of share of results of associates 分佔聯營公司業績之稅務影響 (29,595) (5,629) Tax effect of expenses not deductible for tax purpose 不可扣稅開支之稅務影響 43,317 7,109 Tax effect of allowance granted under share award scheme in the PRC 根據股份獎勵計劃在中國授出股份的稅務影響 34,249 21,461 Tax effect of preferential tax rates for certain subsidiaries (note a) 若干附屬公司稅率優惠之稅務影響（附註 a ） (105,768) (106,811) Tax effect of additional tax deduction of research and development expenses (note b) 研發費用加計扣除之稅務影響（附註 b ） (658,583) (588,900) Tax effect of tax losses not recognised 未確認稅項虧損之稅務影響 244,883 576,630 Tax effect of deductible temporary differences not recognised 未確認可抵扣暫時差額之稅務影響 – 339 Utilisation of tax losses not previously recognised 動用先前未確認稅項虧損 (72,844) (6,708) Withholding tax on undistributed earnings of PRC subsidiaries 中國附屬公司未分配盈利的預繳稅 27,264 11,105 Withholding tax on interest derived in the PRC 就來自中國利息而產生的預繳稅 3,341 5,458 Tax effect of different tax rates of subsidiaries operating in other jurisdictions 於其他管轄區經營的附屬公司的不同稅率之稅務影響 (23,519) (49,270) Top-up tax under Pillar Two rules 支柱二規則下的補足稅 17,577 – Under provision in prior years 過往年度不足撥備 100,304 3,508 Income tax expense for the year 年內所得稅開支 366,510 207,830