KR主要税率（数据来自PwC税税总结，最后审核04 June 2026）： 企业所得税：25 增值税/消费税：10 个人所得税：45 预提税：Resident corporation (individual): 0 (14% for individual, 14% for distribution of profit from securities investment trusts to corporation) / 14 (14% for individual, 25% for interest from a non-commercial loan) / 0;
Non-resident: 20 / 20 (14% for interest derived from bonds issued by domestic corp.'s, etc., 0 for government bonds, etc.) / 20 具体适用税率请以最新官方规定及具体业务情况为准。