PY主要税率（数据来自PwC税税总结，最后审核07 February 2026）： 企业所得税：10 增值税/消费税：10 (5% for sale and rent of immovables, some medicines, and agricultural, horticultural, and fruit products) 个人所得税：10 预提税：Resident: 8 / NA / NA Non-resident corporations: 15 / 6 (bank and financial institutions), 15 (commercial entities), 30 (head office or direct shareholder) / 15 (commercial entities), 30 (head office or direct shareholder) 具体适用税率请以最新官方规定及具体业务情况为准。