Annual Report 2025

Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2025 242 Notes to the Consolidated Financial Statements 綜合財務報表附註 FOR THE YEAR ENDED 31 DECEMBER 2025 截至二零二五年十二月三十一日止年度 8. INCOME TAX EXPENSE (Continued) (iii) Ningbo Sunny Infrared Technologies Co., Ltd. (“ Sunny Infrared Optics ” ), Yuyao Sunny Optical Intelligence Technology Co., Ltd. (“ Sunny Optical Intelligence (Yuyao) ”) and Zhejiang Sunny Optical Intelligence 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 2027. 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, Hong Kong and the Chinese Mainland, 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 RMB201,822,000 related to the top-up tax for the year ended 31 December 2025 which is expected to be levied on Vietnam and Hong Kong (corresponding period of 2024: RMB17,577,000). 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. 8. 所得稅開支（續） (iii) 寧波舜宇紅外技術有限公司（「 舜宇紅 外光學 」）、餘姚舜宇智能光學技術有 限公司（「 舜宇智能光學（餘姚） 」）及 浙江舜宇智能光學技術有限公司，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，於二零二七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、中國香港及中國內地的業務營運有 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。截至二零二五年十二月三十一日 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 201,822,000 元，預計 對越南及中國香港進行徵收（二零二四年同 期：人民幣 17,577,000 元）。 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。