Annual Report 2008

Sunny Optical Technology (Group) Company Limited 舜宇光學科技（集團）有限公司 110 Notes to the Consolidated Financial Statements FOR THE YEAR ENDED 31 DECEMBER 2008 綜合財務報表附註 截至二零零八年十二月三十一日止年度 8. 所得稅支出（續） 舜宇浙江光學及舜宇儀器為在中國沿海經 濟開放區成立的從事製造業的中外合資經 營企業，適用稅率為 25% （二零零七年： 26.4% ）。根據中國外資企業所得稅（「外資企 業所得稅」）法，舜宇浙江光學及舜宇儀器可 自首個獲利年度起計兩年內免繳外資企業所 得稅，而隨後三年則獲半免（「免稅期」）。因 此，舜宇浙江光學及舜宇儀器於截至二零零 八年和二零零七年十二月三十一日止年度均 獲半免。 舜宇光學（中山）有限公司（「舜宇中山光 學」）及寧波舜宇光電信息有限公司（「舜宇 光電」）為在中國沿海經濟開放區成立從事製 造業的中外合資經營企業，適用稅率分別為 25% （二零零七年： 24% ）及 25% （二零零七 年： 26.4% ）。根據中國外資企業所得稅法， 舜宇中山光學及舜宇光電亦可享有免稅期。 舜宇中山光學於截至二零零八和二零零七年 十二月三十一日止年度獲豁免繳付外資企業 所得稅。舜宇光電於截至二零零七年獲豁免 繳納外資企業所得稅，於截至二零零八年十 二月三十一日止年度則獲半免。 南京舜宇光學儀器有限公司（「南京儀器」）及 寧波舜宇紅外技術有限公司（「舜宇紅外光 學」）為內資股份有限責任公司，適用稅率為 25% （二零零七年： 33% ）。南京儀器及舜宇 紅外光學於截至二零零八年及二零零七年十 二月三十一日止兩年度並無應課稅溢利。 上海舜宇恆平科學儀器有限公司（「舜宇恆 平儀器」）為內資股份有限責任公司，並獲 認可為中國上海高新技術企業享有優惠稅率 15% 。該認可在資產負債表日前已取得且有 效期為三年。 8. INCOME TAX CHARGE (Continued) Sunny Optics and Sunny Instruments were sino-foreign equity joint ventures of manufacturing nature established in coastal economic open zone in the PRC with applicable tax rate of 25% (2007: 26.4%). Pursuant to Foreign Enterprise Income Tax (“FEIT”) Laws in PRC, Sunny Optics and Sunny Instruments were approved to be exempted from FEIT for two years starting from their first profit making year, followed by a 50% tax relief for the next three years (“Tax Holidays”). The PRC income taxes for these two entities were under 50% relief for both year ended 31 December 2008 and 2007. Sunny Optics (Zhongshan) Co., Ltd. (“Sunny Zhongshan Optics”) and Ningbo Sunny Opotech Co., Ltd. (“Sunny Opotech”) were established as sino-foreign equity joint ventures of manufacturing nature established in coastal economic open zone in the PRC with applicable tax rates of 25% (2007: 24%) and 25% (2007: 26.4%), respectively. In accordance with FEIT Laws in PRC, Sunny Zhongshan Optics and Sunny Opotech are also entitled to the Tax Holidays. Sunny Zhongshan was exempted from PRC income tax for the year ended 31 December 2008 and 2007. The PRC income tax for Sunny Opotech was exempted for the year ended 31 December 2007 and 50% relief for the year ended 31 December 2008. Nanjing Sunny Optical Instruments Co., Ltd. (“Nanjing Instruments”) and Ningbo Sunny Infrared Technologies Company Ltd (“Sunny Infrared”) are domestic limited liability companies with applicable tax rate of 25% (2007: 33%). Nanjing Instruments and Sunny Infrared had no tax assessable profit for both years ended 31 December 2008 and 2007. Shanghai Sunny Hengping Scientific Instrument Co., Ltd. (“Sunny Hengping”) was domestic limited liability company and approved as a Hi-Tech Enterprise of Shanghai, PRC with a preferential tax rate of 15%. The approval was obtained before the balance sheet date and is effective for three years.