Annual Report 2021

218 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） (b) 於二零一八年八月，財稅 [2018]99 號文《關 於提高研發費用稅前加計扣除比例的通 知》發佈，根據此通知，若干中國附屬公 司就截至二零二一年及二零二零年十二月 三十一日止兩個年度產生的符合條件的研 發費用享有額外 75% 的稅費減免。 於二零二一年三月，財政部、稅務總局頒 佈二零二一年第 13 號公告《關於進一步完善 研發費用稅前加計扣除政策的公告》，根據 此公告，若干從事製造業的中國附屬公司 有權就其截至二零二一年十二月三十一日 止年度產生的符合條件的研發費用享有額 外 100% 的稅費減免。 10. 年內溢利 年內溢利已扣除以下各項： 9. INCOME TAX EXPENSE (Continued) (b) In August 2018, Caishui [2018] No. 99 “Notice on Increasing the Pre- tax Deduction Ratio of Research and Development Expenses” was released, according to which certain PRC subsidiaries are entitled to an additional 75% tax deduction on eligible research and development expenses incurred by them for the both years ended 31 December 2021 and 2020. In March 2021, the Ministry of Finance and the State Administration of Taxation released No. 13 announcement of 2021 named “Announcement on Further Improving the Policy on Pre-tax Deduction of Research and Development Expenses”, according to which certain PRC subsidiaries engaged in manufacturing industry are entitled to an additional 100% tax deduction on eligible research and development expenses incurred by them for the year ended 31 December 2021. 10. PROFIT FOR THE YEAR Profit for the year has been arrived at after charging: 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 Directors’ emoluments (Note 13) 董事酬金（附註 13 ） 16,159 16,169 Other staff’s salaries and allowances 其他員工的薪金及津貼 2,518,548 1,963,313 Other staff’s discretionary bonuses 其他員工的酌情花紅 217,220 474,763 Other staff’s contribution to retirement benefit scheme 其他員工的退休福利計劃供款 319,894 219,448 Other staff’s share award scheme expense 其他員工的股份獎勵計劃支出 178,746 142,279 3,250,567 2,815,972 Cost of inventories recognised as an expense 確認為開支的存貨成本 23,807,323 24,741,675 Auditor’s remuneration 核數師酬金 4,666 4,209 Depreciation of property, plant and equipment 物業、機器及設備折舊 1,638,067 1,513,407 Depreciation of investment properties 投資物業折舊 4,633 4,391 Depreciation of right-of-use assets 使用權資產折舊 60,845 54,285 Amortisation of intangible assets 無形資產攤銷 56,211 56,202 Allowance for inventories (included in cost of sales) 存貨撥備（計入銷售成本） 132,374 245,674