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 219 舜宇光學科技（集團）有限公司 • 2023 年報 9. 所得稅開支（續） 本集團正不斷評估支柱二所得稅立法對其 未來財務業績的影響。 年內的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 20 披露。 9. INCOME TAX EXPENSE (Continued) The Group is continuing to assess the impact of the Pillar Two income taxes legislation on its future financial performance. The 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: 2023 2022 二零二三年 二零二二年 RMB’000 RMB’000 人民幣千元 人民幣千元 Profit before tax 除稅前溢利 1,358,153 2,714,979 Tax at the PRC EIT tax rate of 25% 按中國企業所得稅稅率 25% 徵稅 339,538 678,745 Tax effect of share of results of associates 分佔聯營公司業績之稅務影響 (5,629) 1,499 Tax effect of expenses not deductible for tax purpose 不可扣稅開支之稅務影響 7,109 5,520 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 21,461 25,027 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 ） (106,811) (137,255) Tax effect of additional tax deduction of research and development expenses (note b) 研發費用加計扣除之稅務影響（附註 b ） (588,900) (623,120) Tax effect of additional tax deduction of expenditures for equipment and appliances purchasing (note c) 購置設備、器具加計扣除之稅務影響（附註 c ） – (425,524) Tax effect of tax losses not recognised 未確認稅項虧損之稅務影響 576,630 657,538 Tax effect of deductible temporary differences not recognised 未確認可抵扣暫時差額之稅務影響 339 (1,701) Utilisation of tax losses not previously recognised 動用先前未確認稅項虧損 (6,708) (7,629) Withholding tax on undistributed earnings of PRC subsidiaries 中國附屬公司未分配盈利的預繳稅 11,105 24,321 Withholding tax on interest derived in the PRC 就來自中國利息而產生的預繳稅 5,458 7,747 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 (49,270) (29,296) Over provision in prior years 過往年度超額撥備 3,508 64,959 Income tax expense for the year 年內所得稅開支 207,830 240,831 Details of deferred taxation and unrecognised temporary difference are disclosed in Note 20.