RO主要税率（数据来自PwC税税总结，最后审核30 March 2026）： 企业所得税：16 增值税/消费税：21 个人所得税：10 预提税：Resident: 16*/ NA / NA;
Non-resident: 16*/ 16 / 16 (the rates can be reduced by applying the Parent-Subsidiary Directive, the Interest-Royalties Directive, or a DTT) *WHT rate on dividends may be reduced to 0% in case the beneficiary company held at least 10% of the shares in the company distributing the dividends for at least one year. 具体适用税率请以最新官方规定及具体业务情况为准。