PR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：37.5 (i.e. 18.5% + 19% surtax on income over USD 275,000). 增值税/消费税：Sales and use tax: 11.5% for tangible personal property and certain services;
4% for business-to-business services and designated services. 个人所得税：33, plus 5% gradual adjustment tax 预提税：Resident: NA; Non-resident: 15 (individual) or 10 (corporation) / 29 / 29 具体适用税率请以最新官方规定及具体业务情况为准。