Interim Report 2024

Notes to the Condensed Consolidated Financial Statements 簡明綜合財務報表附註 FOR THE SIX MONTHS ENDED 30 JUNE 2024 截至二零二四年六月三十日止六個月 77 舜宇光學科技（集團）有限公司 • 2024 中報 6. INCOME TAX EXPENSE For the six months ended 30 June 截至六月三十日止六個月 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 (Unaudited) (Unaudited) （未經審核） （未經審核） Current tax: 即期稅項： PRC Enterprise income tax 中國企業所得稅 81,345 99,569 Withholding tax expense 預繳稅開支 15,914 57,625 Other jurisdiction 其他司法管轄區 33,349 21,840 Top-up tax under Pillar Two rules 支柱二規則下的補足稅 9,944 – 140,552 179,034 Deferred tax (Note 13): 遞延稅項（附註 13 ）： Current period 本期間 (3,379) (46,549) 137,173 132,485 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 applicable countries, 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 interim 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 RMB9,944,000 related to the top-up tax for the six months ended 30 June 2024 which is expected to be levied on relevant group entities (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. 6. 所得稅開支 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 在適用國家的業務營運有關，該等國家的 年度實際所得稅率估計低於 15% 。因此， 於本中期期間，根據本年度預估調整後涵 蓋稅項及全球收入稅率預提補足稅。截至 二零二四年六月三十日止六個月，本集團 已確認與補足稅有關的即期稅項開支為人 民幣 9,944,000 元，預計對相關集團實體進 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當期稅項。