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 220 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2023 9. 所得稅開支（續） 附註： (a) 就獲認可為高新技術企業的中國附屬公司 而言，其有權享受 15% 的企業優惠稅率。 (b) 於二零二三年三月，財政部、稅務總局頒 佈二零二三年第 7 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，若干中國附屬公司有權就其截至 二零二三年十二月三十一日止年度符合條 件的研發費用按 100% 加計扣除（二零二二 年：按財稅 [2018]99 號文 100% 加計扣除）。 (c) 於二零二二年九月，財政部、稅務總局及 科技部頒佈二零二二年第 28 號公告《關於加 大支持科技創新稅前扣除力度的公告》，根 據此公告，若干中國附屬公司在二零二二 年十月一日至二零二二年十二月三十一日 期間新購置設備、器具產生的符合條件的 開支按 100% 加計扣除。 9. INCOME TAX EXPENSE (Continued) Notes: (a) For the PRC subsidiaries which were approved as Hi-Tech Enterprises, they are entitled to a preferential enterprise tax rate of 15%. (b) In March 2023, the Ministry of Finance and the State Administration of Taxation released No. 7 announcement of 2023 named “Announcement on Further Improving the Policy on Pre-tax Deduction of Research and Development Expenses”, according to which certain PRC subsidiaries are entitled to an additional 100% tax deduction on eligible research and development expenses for the year ended 31 December 2023 (2022: Additional 100% tax deduction under Caishui [2018] No.99). (c) In September 2022, the Ministry of Finance, the State Administration of Taxation and the Ministry of Science and Technology released No. 28 announcement of 2022 named “Announcement on Increasing Pre-tax Deduction for Supporting Sci-tech Innovation”, according to which certain PRC subsidiaries are entitled to an additional 100% tax deduction on eligible expenditures for equipment and appliances purchasing incurred between 1 October 2022 and 31 December 2022.