Annual Report 2021

237 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 19. 遞延稅項（續） 於二零二一年十二月三十一日，本集團 就有關中國未分配利潤的暫時差額作出 遞延稅項負債撥備人民幣 157 , 371 , 000 元（二零二零年十二月三十一日：人民幣 145,737,000 元），該金額已超過本公司董 事決定分配之投資計劃的金額。本集團已 決定來自該等中國營運附屬公司的利潤之 餘下部分將由該等附屬公司保留，且不會 於可預見的將來分配，因為本集團已就控 制撥回暫時差額的時間作好準備，且該等 差額將不大可能於可預見的將來撥回或須 預繳稅項。 於報告期末，本集團有未使用稅項虧損約 人民幣 682,828,000 元（二零二零年：人民 幣 494,138,000 元）可供用於抵銷未來溢 利。中國非高新技術附屬公司產生的稅項 虧損為人民幣 144,435,000 元（二零二零 年：人民幣 70,813,000 元）可於最多五年 內結轉，並將於二零二二年至二零二六年 （二零二零年：二零二一年至二零二五年） 到期。而中國高新技術附屬公司產生的稅 項虧損為人民幣 473,504,000 元（二零二零 年：人民幣 381,594,000 元），可於最多十 年內結轉，到期期限根據財稅 [2018]76 號 文由五年增至十年，將於二零二二年至二 零三一年（二零二零年：二零二一年至二零 三零年）到期。其他稅項虧損可無限期結 轉。 20. 就收購物業、機器及設備已 支付的按金 本集團就興建廠房樓宇以及收購位於中國 及其他地區的機器及設備以供其生產機器 擴張而支付按金。 19. DEFERRED TAXATION (Continued) As at 31 December 2021, the deferred tax liability amounting to RMB157,371,000 (31 December 2020: RMB145,737,000) was provided in respect of the temporary differences attributed to the PRC undistributed profits to the extent exceeding the investment plan which the Directors of the Company decided to distribute. The Group has determined that the remaining portion of the profits derived from those PRC operating subsidiaries will be retained by those subsidiaries and not distributed in the foreseeable future, since the Group is in a position to control the timing of the reversal of the temporary differences, and it is probable that such differences will not reverse nor be subject to withholding tax in the foreseeable future. At the end of the reporting period, the Group had unused t a x l o s s e s o f a pp r o x i ma t e l y RMB682 , 828 , 000 ( 2020 : RMB494,138,000) available for offset against future profits. The tax losses arising from the PRC non high-tech subsidiaries of RMB144,435,000 (2020: RMB70,813,000) can be carried forward for maximum of five years and will expire during 2022 to 2026 (2020: 2021 to 2025) while the tax losses arising from the PRC high-tech subsidiaries of RMB473,504,000 (2020: RMB381,594,000) can be carried forward for maximum of ten years and will expire during 2022 to 2031 (2020: 2021 to 2030) according to Caishui [2018] No. 76. which has extended the expiration period from five years to ten years. Other tax losses may be carried forward indefinitely. 20. DEPOSITS PAID FOR ACQUISITION OF PROPERTY, PLANT AND EQUIPMENT The deposits are paid for construction of factory buildings, acquisition of plants and equipment located in the PRC and other regions for the expansion of the Group’s production plants.