Annual Report 2022

198 SHOUGANG CENTURY HOLDINGS LIMITED 首佳科技製造有限公司 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報告附註 12 所得稅支出（續）附註： i 截至二零二二年十二月三十一日止年度，加權平均適用稅率為 14.2% （二零二一年： 15.7% ）。變動乃由於本集團於各國的附屬公司盈利能力組合出現變化所致。 ii 本集團向中國稅務機關取得有關一間中國附屬公司研發開支的優惠。根據該稅務優惠條款，本集團可向中國稅務機關申請的當年發生的相關研發費用的 100% （二零二一年： 100%) 額外稅收減免。 13 附屬公司主要附屬公司之詳情如下： 12 INCOME TAX EXPENSE (continued) Notes: i The weighted average applicable tax rate was 14.2% for the year ended 31 December 2022 (2021: 15.7%). The change is carried by a change in the profitability mix of the Group’s subsidiaries in the respective countries. ii The Group obtained an incentive from the PRC tax authority relating to the research and development expenses of a subsidiary in the PRC. Under such tax incentive rule, the Group may claim an additional tax deduction up to 100% (2021: 100%) of the relevant research and development expenses incurred in a year approved by the PRC tax authority. 13 SUBSIDIARIES The following is a list of principal subsidiaries: Name of subsidiaries Place of incorporation and kind of legal entity Particulars of issued share capital/ registered capital Attributable equity interest of the Group Principal activities and place of operations 附屬公司名稱成立地點及法定實體形式已發行股本╱ 註冊股本的詳情本集團應佔股權主要業務及經營地點 2022 2021 二零二二年二零二一年 Bigland Investment Limited Hong Kong, limited company HK$2 (2 ordinary shares) 100% 100% Property investment in the PRC 大龍投資有限公司香港，有限公司港幣 2 元（普通股 2 股） 100% 100% 於中國從事物業投資 Everwinner Investments Limited Hong Kong, limited company HK$1,000,000 (1,000,000 ordinary shares) 100% 100% Investment holding in Hong Kong 永宏利投資有限公司香港，有限公司港幣 1,000,000 元（普通股 1,000,000 股） 100% 100% 於香港從事投資控股 Fair Win Development Limited Hong Kong, limited company HK$500,000 (500,000 ordinary shares) 100% 100% Property investment in the PRC 輝榮發展有限公司香港，有限公司港幣 500,000 元（普通股 500,000 股） 100% 100% 於中國從事物業投資 Heroland Investment Limited Hong Kong, limited company HK$2 (2 ordinary shares) 100% 100% Property investment in Hong Kong 天雄投資有限公司香港，有限公司港幣 2 元（普通股 2 股） 100% 100% 於香港從事物業投資