CH主要税率（数据来自PwC税税总结，最后审核01 July 2026）： 企业所得税：Federal CIT: 8.5% on profit after tax (7.83% on profit before tax). Cantonal and communal CITs are added to federal CIT, resulting in an overall effective tax rate between 11.66% and 20.54%, depending on the company’s location of corporate residence in Switzerland. 增值税/消费税：8.1 个人所得税：Federal: 11.5%. Cantonal and communal PIT rate varies per canton and is added to the federal PIT rate, resulting in an overall PIT max rate between 21.9% and 43.2% at the capital of a specific Swiss canton. 预提税：Resident: Between 0 and 35 / Between 0 and 35 / 0;
Non-resident: Between 0 and 35 / Between 0 and 35 / 0 具体适用税率请以最新官方规定及具体业务情况为准。