Annual Report 2025

Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2025 244 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) 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: 2025 2024 二零二五年 二零二四年 RMB’000 RMB’000 人民幣千元 人民幣千元 Profit before tax 除稅前溢利 5,415,953 3,143,534 Tax at the PRC EIT tax rate of 25% 按中國企業所得稅稅率 25% 徵稅 1,353,988 785,884 Tax effect of share of results of associates 分佔聯營公司業績之稅務影響 (42,898) (29,595) Tax effect of expenses not deductible for tax purpose 不可扣稅開支之稅務影響 11,972 43,317 Tax effect of income not taxable for tax purpose 不應納稅的收益之稅務影響 (96,628) – 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 (19,343) 34,249 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 ） (190,003) (105,768) 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 ） (558,101) (658,583) Tax effect of tax losses not recognised 未確認稅項虧損之稅務影響 103,838 244,883 Utilisation of tax losses not previously recognised 動用先前未確認稅項虧損 (137,057) (72,844) Withholding tax on undistributed earnings of PRC subsidiaries 中國附屬公司未分配盈利的預繳稅 58,711 27,264 Withholding tax on interest derived in the PRC 就來自中國利息而產生的預繳稅 2,534 3,341 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 (99,380) (23,519) Top-up tax under Pillar Two Rules 支柱二規則下的補足稅 201,822 17,577 Under provision in prior years 過往年度不足撥備 19,508 100,304 Income tax expense for the year 年內所得稅開支 608,963 366,510 Details of deferred taxation and unrecognised temporary difference are disclosed in Note 19. Notes: (a) For the PRC subsidiaries which were approved as Hi-Tech Enterprises, they are entitled to a preferential enterprise tax rate of 15%. 8. 所得稅開支（續） 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： 遞延稅項及未確認暫時差額的詳情於附註 19 披露。 附註： (a) 就獲認可為高新技術企業的中國附屬公司 而言，其有權享受 15% 的企業優惠稅率。