Annual Report 2021

216 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2021 Notes to the Consolidated Financial Statements 綜合財務報表附註 FOR THE YEAR ENDED 31 DECEMBER 2021 截至二零二一年十二月三十一日止年度 9. 所得稅開支（續） (iii) 浙江舜宇光學有限公司（「 舜宇浙江光 學 」）、信陽舜宇光學有限公司（「 舜宇 信陽光學 」）及寧波舜宇智能科技有限 公司（「 舜宇智能科技 」）均為內資有 限責任公司，並獲認可為高新技術企 業，有權享受 15% 的優惠稅率，於二 零二三年十二月三十一日屆滿。 (iv) 浙江舜宇智能光學技術有限公司（「 舜 宇智能光學 」）為內資有限責任公司， 並獲認可為軟件企業，可於首兩年直 至二零一八年十二月三十一日享受全 額豁免企業所得稅的優惠政策，以及 於其後三年直至二零二一年十二月 三十一日享受半額稅項優惠。 其他管轄區的稅項按相關管轄區的現行適 用稅率計算。 9. INCOME TAX EXPENSE (Continued) (iii) Zhejiang Sunny Optics Co., Ltd. ( “ Sunny Zhejiang Optics ”), Xinyang Sunny Optics Co., Ltd. (“ Sunny Xinyang Optics ”) and Ningbo Sunny Intelligent Technology Co.,Ltd. (“ Sunny Intelligent Technology ”), 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 2023. (iv) Zhejiang Sunny Optical Intelligence Technology Co., Ltd. (“ Sunny Optical Intelligence ”), a domestic limited liability company, was recognised as Software Enterprise and entitled preferential policies of full exemption from enterprise income taxation for the first two years till 31 December 2018 and reduction half for the subsequent three years till 31 December 2021. Taxation arising in other jurisdictions is calculated at the rates prevailing in the relevant jurisdictions.