Annual Report 2023

Notes to the Consolidated Financial Statements 綜合財務報表附註 FOR THE YEAR ENDED 31 DECEMBER 2023 截至二零二三年十二月三十一日止年度 218 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2023 9. 所得稅開支（續） (iii) 寧波舜宇光電信息有限公司（「 舜宇光 電 」）、寧波舜宇車載光學技術有限公 司（「 舜宇車載光學 」）、舜宇光學（中 山）有限公司（「 舜宇中山光學 」）、寧 波舜宇儀器有限公司（「 舜宇儀器 」）、 舜宇光學（浙江）研究院有限公司（「 舜 宇研究院 」）及浙江舜宇智領技術有限 公司（「 舜宇智領技術 」）均為內資有限 責任公司，獲認可為高新技術企業， 並有權享受 15% 的優惠稅率，於二零 二五年十二月三十一日屆滿。 其他管轄區的稅項按相關管轄區的現行適 用稅率計算。 本集團已應用香港會計師公會於二零二三 年七月頒佈的香港會計準則第 12 號遞延稅 項會計要求的臨時例外情況。因此，本集 團既不確認亦不披露與支柱二所得稅相關 的遞延所得稅資產及負債的信息。 於二零二三年十二月三十一日，集團實體 註冊成立所在若干國家已制定或實質上已 制定但尚未生效有關稅項。可能存在有關 稅項風險的主要管轄區包括越南。根據該 立法，本公司須於若干國家及地區就其按 低於 15% 的實際稅率繳稅的附屬公司的利 潤繳納補足稅。 9. INCOME TAX EXPENSE (Continued) (iii) Ningbo Sunny Opotech Co., Ltd. (“ Sunny Opotech ”), Ningbo Sunny Automotive Optech Co., Ltd. (“ Sunny Automotive Optech ”), Sunny Optics (Zhongshan) Co., Ltd. (“ Sunny Zhongshan Optics ”), Ningbo Sunny Instruments Co., Ltd. (“ Sunny Instruments ”), Sunny Optical (Zhejiang) Research Institute Co., Ltd. (“ Sunny Research Institute ”) and Zhejiang Sunny SmartLead Technologies Co., Ltd. (“ Sunny SmartLead ”), 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 2025. Taxation arising in other jurisdictions is calculated at the rates prevailing in the relevant jurisdictions. The Group has applied the temporary exception issued by the HKICPA in July 2023 from the accounting requirements for deferred taxes in HKAS 12. Accordingly, the Group neither recognises nor discloses information about deferred tax assets and liabilities related to Pillar Two income taxes. As at 31 December 2023, certain countries, where the group entities are incorporated, are enacted or substantially enacted but not yet in effect. The main jurisdictions in which exposures to this tax may exist include Vietnam. Under the legislation, the Company will be required to pay, in certain country, top-up tax on profits of its subsidiaries that are taxed at an effective tax rate of less than 15 per cent.