LA主要税率（数据来自PwC税税总结，最后审核07 August 2026）： 企业所得税：The standard corporate income tax rate for enterprises is 20. For legal entities within multinational groups, if the actual tax rate paid by such a legal entity is less than 15 based on international tax rules, they must pay the minimum domestic profit tax in addition to the full amount. 增值税/消费税：10 个人所得税：Progressive rate range from 0 - 25 预提税：Resident: 10 / 10 / 5 Non-resident: 10 / 10 / 5 具体适用税率请以最新官方规定及具体业务情况为准。