Annual Report 2020

舜宇光學科技（集團）有限公司 • 2020 年報 23 Management Discussion and Analysis 管理層討論與分析 Administrative Expenses The administrative expenses of the Group for the year ended 31 December 2020 increased by approximately RMB68.2 million compared to that of last year to approximately RMB718.6 million. It accounted for approximately 1.9% of the Group’s revenue during the year, compared to approximately 1.7% of last year. The increase in absolute amount was primarily attributable to the increase in the headcount and remuneration of administrative staff, the grant of restricted shares and the construction of informatisation. Income Tax Expense The income tax expense of the Group for the year ended 31 December 2020 increased by approximately RMB171.7 million compared to that of last year to approximately RMB702.6 million. The increase in absolute amount was mainly attributable to the increase in profit before tax. The Group’s effective tax rate was approximately 12.5% during the year, compared to approximately 11.7% of last year. The tax rates applicable to the Group’s subsidiaries in the PRC are shown as follows: Name of subsidiaries Type of subsidiaries 2019 2020 2021 2022 附屬公司名稱 附屬公司類型 二零一九年 二零二零年 二零二一年 二零二二年 (Expected) （預期） (Expected) （預期） + *Zhejiang Sunny Optics Co., Ltd. (“ Sunny Zhejiang Optics ”) Limited liability company (Taiwan, Hong Kong or Macau joint venture) + * 浙江舜宇光學有限公司 （「 舜宇浙江光學 」） 有限責任公司 （台港澳合資） 15.0% 15.0% 15.0% 15.0% + *Ningbo Sunny Instruments Co., Ltd. (“ Sunny Instruments ”) Limited liability company (Taiwan, Hong Kong or Macau joint venture) + * 寧波舜宇儀器有限公司 （「 舜宇儀器 」） 有限責任公司 （台港澳合資） 15.0% 15.0% 15.0% 15.0% 行政開支 截至二零二零年十二月三十一日止年度，本集 團的行政開支較去年增加約人民幣 68,200,000 元，達至約人民幣 718,600,000 元，於年內佔 本集團收入約 1.9% ，去年佔比約 1.7% 。有關 絕對金額的增加主要是由於行政員工人數及薪 資的上升，限制性股份的授出及信息化建設。 所得稅開支 截至二零二零年十二月三十一日止年度， 本集團的所得稅開支較去年增加約人民幣 171,700,000 元，達至約人民幣 702,600,000 元。有關絕對金額的增加主要是由於除稅前 溢利增加。於年內，本集團的有效稅率約 12.5% ，去年則約 11.7% 。 下表顯示本集團各中國附屬公司的適用稅率：