Annual Report 2021

24 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2021 Management Discussion and Analysis 管理層討論與分析 Income Tax Expense The income tax expense of the Group for the year ended 31 December 2021 was approximately RMB579.0 million, representing a decrease of approximately 17.6% as compared to that of last year. The decrease in absolute amount was mainly attributable to the increase of additional tax deduction on eligible R&D expenditure. The Group’s effective tax rate was approximately 10.3% during the year, as compared to approximately 12.5% of last year. The tax rates applicable to the Group’s subsidiaries in the PRC are shown as follows: Name of subsidiaries Kind of legal entities 2020 2021 2022 2023 附屬公司名稱 法人類別 二零二零年 二零二一年 二零二二年 二零二三年 (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% +* Sunny Optics (Zhongshan) Co., Ltd. (“ Sunny Zhongshan Optics ”) Limited liability company (Taiwan, Hong Kong or Macau and domestic joint venture) +* 舜宇光學（中山）有限公司 （「 舜宇中山光學 」） 有限責任公司 （台港澳與境內合資） 15.0% 15.0% 15.0% 15.0% +* Ningbo Sunny Opotech Co., Ltd. (“ Sunny Opotech ”) Limited liability company (Taiwan, Hong Kong or Macau and domestic joint venture) +* 寧波舜宇光電信息有限公司 （「 舜宇光電 」） 有限責任公司 （台港澳與境內合資） 15.0% 15.0% 15.0% 15.0% 所得稅開支 截至二零二一年十二月三十一日止年度，本集 團的所得稅開支約人民幣 579,000,000 元，較 去年減少約 17.6% 。有關絕對金額的減少主要 是由於符合條件的研發開支可額外獲得的稅 費減免增加。於年內，本集團的有效稅率約 10.3% ，去年則約 12.5% 。 下表顯示本集團各中國附屬公司的適用稅率：