Annual Report 2021

217 舜宇光學科技（集團）有限公司 • 2021 年報 FOR THE YEAR ENDED 31 DECEMBER 2021 截至二零二一年十二月三十一日止年度 Notes to the Consolidated Financial Statements 綜合財務報表附註 9. 所得稅開支（續） 年內的所得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或軟件企業的中 國附屬公司而言，其有權享受 15% 的優惠 稅率或全額豁免或減半企業所得稅的優惠 政策。 9. INCOME TAX EXPENSE (Continued) The income 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: 2021 2020 二零二一年 二零二零年 RMB’000 RMB’000 人民幣千元 人民幣千元 Profit before tax 除稅前溢利 5,634,887 5,642,884 Tax at the PRC EIT tax rate of 25% 按中國企業所得稅稅率 25% 徵稅 1,408,722 1,410,721 Tax effect of share of results of associates 分佔聯營公司業績之稅務影響 (4,752) (5) Tax effect of expenses not deductible for tax purpose 不可扣稅開支之稅務影響 8,949 5,793 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 (21,859) (14,437) 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 ） (337,501) (372,942) Tax effect of additional tax deduction of research and development expenses (Note b) 研發開支額外稅項扣減之稅務影響（附註 b ） (573,148) (385,378) Tax effect of tax losses not recognised 未確認稅項虧損之稅務影響 64,542 28,315 Tax effect of deductible temporary differences not recognised 未確認可抵扣暫時差額之稅務影響 (3,745) – Utilisation of tax losses not previously recognised 動用先前未確認稅項虧損 (13,431) (8,991) Deferred tax provided for withholding tax on income derived in the PRC 就來自中國收入預繳稅而撥備的遞延稅項 65,436 49,205 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 (10,629) (5,136) Over provision in prior years 過往年度超額撥備 (3,612) (4,515) Income tax expense for the year 年內所得稅開支 578,972 702,630 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 or Software Enterprise, they are entitled to a preferential tax rate of 15% or preferential policies of full exemption from or half reduction of enterprise income tax.