On or after 27.11.2019, the Ministry of Finance announced many changes to the income tax in Sri Lanka. These amendments are implemented through public notices issued by the Department of Inland Revenue, subject to formal amendments to the Inland Revenue Act No. 24 of 2017 (IRA).
2019年11月27日或之后，财政部宣布了对斯里兰卡所得税的多项修改。这些修正案是通过税务局发布的公告来实施的，但须遵守2017年第24号税务条例的正式修正案
| Area 范围 |
Proposed Amendment 拟议修正案 |
Previous Position |
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| Exemptions – Profits and Income 豁免—利润和收入 |
Gains and profits earned or derived by any person from the sale of produce of an undertaking for agro farming of such person without subjecting such produce to any process of production or manufacture is exempt from income tax, with effect from (w.e.f.) 01.04.2019 从2019年4月1日起，任何人在销售其经营企业的农产品而不将该农产品进行任何的生产或制造过程且获得的收益或利润，免征所得税 (the term “Agro Farming” has not been defined) (农耕一词尚未定义） Please see tab “Revision of Income Tax rates - Companies” for reduction of rates in relation to agro processing. 有关农产品加工方面税率的下调，请参阅公司所得税税率 |
The applicable Corporate Income Tax (CIT) rate for companies predominantly engaging in Agricultural Business was 14%. 主要从事农业业务的公司适用的企业所得税税率为14% The income of individual from such activities was subject to progressive Personal Income Tax rates. 个人从此类活动中获得的收入须按累进个人所得税率缴纳 |
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Gains and profits earned or derived by any person from information technology and enabling services is exempt from income tax, w.e.f. 01.01.2020. 从2020年1月1日起，任何人从信息技术和辅助服务中获得的收益和利润，免征所得税 (the scope of term information technology and enabling services has not been set out in the notice) 通知中未列出信息技术和辅助服务的范围 |
The applicable CIT rate for companies predominantly engaging in IT services (including BPO/KPO services) was 14%. 主要从事信息技术服务（包括BPO/KPO服务）的公司，适用企业所得税税率为14% The income of individual from such activities was subject to progressive Personal Income Tax rates. 个人从此类活动中获得的收入须按累进个人所得税率缴纳 |
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Gains and profits earned or derived by any person from any service rendered in or outside Sri Lanka to any person to be utilized outside Sri Lanka is exempt from income tax w.e.f. 01.01.2020, where the payment for such services is received in foreign currency and remitted through a bank to Sri Lanka. 2020年1月1日起，任何人从斯里兰卡境内外提供给斯里兰卡境外任何人的服务所赚取或获得的收益和利润，且此类服务的付款以外币支付并通过银行汇至斯里兰卡，则免征所得税 |
The applicable CIT rate for companies predominantly conducting a business of exporting of services was 14%. 主要从事服务出口业务的公司，适用的企业所得税税率为14% A relief up to LKR 15 Mn for a year of assessment was provided to a resident individual or a partner for income earned in foreign currency in Sri Lanka from services rendered in or outside Sri Lanka to any person to be utilized outside Sri Lanka. 就个人或合伙人在斯里兰卡境内或境外向斯里兰卡境外的任何人提供服务所得的外币收入，在评估年终最高给予不超过1500万卢比的减免 |
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Gains and profits earned or derived by any person from any foreign source, other than gains and profits stated above, where such gains and profits earned or derived in foreign currency and remitted through a bank to Sri Lanka is exempt from income tax, w.e.f. 01.01.2020. 从2020年1月1日起，除上述收益和利润外，任何人从任何外国来源赚取的收益和利润，如以外币赚取或产生的收益和利润通过银行汇入斯里兰卡，免征所得税 |
Same as above. 同上 |
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Any amount derived by any non-resident person from laboratory services or standards certification services is exempt from income tax, w.e.f. 01.01.2020. 2020年1月1日起，任何非本地居民从实验室服务或标准认证服务中获得的任何金额，均可免征所得税 |
Such service fees paid to non-residents were subject to Withholding Tax (WHT) at 14%, subject to the provisions of the relevant Double Taxation Avoidance Treaty (DTAT). - 根据避免双重征税协定的相关规定，支付给非本地居民的此类服务费应缴纳14%的预提税 |
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Any amount derived by any religious institution which is registered with the Ministry in charge of the subject of religious affairs, by way of grants or donations is exempt from income tax, w.e.f. 01.01.2020. 从2020年1月1日起，在宗教事务部登记的任何宗教机构通过赠款或捐赠方式获得的任何款项，均可免征所得税 |
The applicable tax rate for religious institutions (which fall within the definition of charitable institution) was 14%. 宗教机构（属于慈善机构的定义范围）的适用税率为14% |
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Any sum received by any Public Corporation out of the funds voted by Parliament from the Consolidated Fund or out of any loan arranged through the Government is exempt from income tax, w.e.f. 01.04.2018. 从2018年4月1日起，任何公共公司从议会表决通过的综合基金或通过政府安排的任何贷款收到的任何款项，均免征所得税 |
Such exemption was not available. 没有这种豁免 |
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| Exemptions – Dividends and gains on realization 豁免—变现的股息和收益 |
Dividends paid by a resident company to a member to the extent that dividend payment is attributable to, or derived from, another dividend received by that resident company or another resident company is exempt from income tax, w.e.f. 01.01.2020. 从2020年1月1日起，本地公司向会员支付的股息，股息支付应归因该本地公司或另一本地公司收到的另一股息而产生的，将免征所得税 |
Same exemption was available, provided that such dividend was subject to WHT (which is now removed). 可以享受相同的豁免，但该股息须缴纳预提税（现已取消） |
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Dividends paid by a resident company to a non-resident member is exempt from income tax, w.e.f. 01.01.2020. 自2020年1月1日起，本地公司支付给非本地居民会员的股息，将免征所得税 |
Dividend paid to a non-resident person was subject to WHT at 14%, subject to the provisions of the relevant DTAT. 根据避免双重征税协定的相关规定支付给非本地居民的股息须缴纳14%的预提税 |
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Dividends paid by a resident company which is engaged in any one or more of the following businesses in accordance with the provisions of the Part IV of the Finance Act No. 12 of 2012 and an agreement entered into with the Board of Investment of Sri Lanka (BOI) established under the BOI Law No. 4 of 1978 - 根据2012年第12号金融法第四部分规定及根据1978年第4号投资委员会法规定成立的斯里兰卡投资委员会签订的协议，从事下列任何一项或多项业务的本地公司应支付的股息 (i) entrepot trade involving import, minor processing and re-export; 涉及进口、小加工及再出口的转口贸易 (ii) offshore business where goods can be procured from one country or manufactured in one country and shipped to another country without bringing the same into Sri Lanka; 离岸业务：从一个国家采购商品或在另一个国家制造商品，然后将其运送到另外一个国家而无需将货物运入斯里兰卡 (iii) providing front end services to clients abroad; 为国外客户提供前端服务 (iv) headquarters operations of leading buyers for management of financial supply chain and billing operations; 主要采购商的总部业务，用于管理财务供应链及结算业务 (v) logistic services such as bonded warehouse or multi- country consolidation in Sri Lanka, is exempt from income tax, w.e.f. 01.01.2020. 自2020年1月1日起，在斯里兰卡境内如保税仓或多国集运等物流服务免征所得税 |
Dividend paid to a person was subject to WHT at 14%, subject to the provisions of the relevant DTAT (in relation to a non-resident person). 根据避免双重征税协定（于非本地居民个人有关）相关规定，支付给某人的股息须缴纳14%的预提税 |
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Dividends from and gains on the realization of shares in a non-resident company derived by any person with respect to a substantial participation (as defined in the IRA) in such non-resident company is exempt from income tax, w.e.f. 01.01.2020. 从2020年1月1日起，任何人在非本地公司的实际参与（根据IRA定义）中从非本地公司股份的变现中获得的股息和收益将免征所得税 |
Dividend paid to a person was subject to WHT at 14%, subject to the provisions of the relevant DTAT (in relation to a non-resident person). 有同样的豁免，但仅适用于本地公司； |
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| Exemptions – Interests and Gains on Realization 豁免—变现的利息和收益 |
Interest accruing to or derived by any person outside Sri Lanka on any loan granted to any person in Sri Lanka or to the Government of Sri Lanka (GoSL) is exempt from income tax, w.e.f. 01.04.2018. 从2018年4月1日起，斯里兰卡境外的任何人向斯里兰卡境内的任何人或斯里兰卡政府发放的任何贷款应计或产生的利息，免征所得税 |
Such Interest paid to a non-resident person was subject to WHT at 5%, subject to the provisions of the relevant DTAT. 根据避免双重征税协定相关规定，支付给非本地居民的利息须按规定缴纳5%的预提税 |
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Interest accruing to or derived by any person on moneys lying to his credit in foreign currency in any foreign currency account opened by him or on his behalf, in any commercial or specialized bank, with the approval of the Central Bank of Sri Lanka is exempt from income tax, w.e.f. 01.01.2020. 自2020年1月1日起，任何人本人或以其名义在任何商业银行或专业银行中开设的任何外汇账户中以外币计入其名下的款项应计或产生的利息，经斯里兰卡中央银行批准免征所得税 |
Such Interest income was subject to WHT at 5%, subject to the provisions of the relevant DTAT (in relation to a non-resident person). 根据避免双重征税协定（针对非本地居民个人），此类利息收入须按照相关规定缴纳5%的预提税 |
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Interest, discount or any gain on realization of any sovereign bond denominated in local or foreign currency, issued by or on behalf of the GoSL, earned by 从2018年4月1日起，任何非本地居民（斯里兰卡常设机构除外）所赚取的，由斯里兰卡政府发行的或以其名义发行的任何主权债券的利息、折扣或变现收益，均免征所得税 |
Exemption was granted only to interest or discount paid to a non-resident person or any licensed commercial bank by the issuer of any sovereign bond denominated in foreign currency issued on or after 21.10.2008, by or on behalf of the GoSL. 斯里兰卡政府或以其名义作为发行人在2008年10月21日或之后发行的任何以外币计价的主权债券，仅对支付给非本地居民或任何持牌商业银行的利息或折扣给予豁免 The scope of the exemption has been extended to include such income from bonds denominated in local currency and any gain from realization of bonds denominated in foreign currency. 豁免范围已扩大到包括以本位币计价的债券收益及任何以外币计价的债券变现收益 |
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Interest or discount earned by any person, on any sovereign bond denominated in foreign currency, including Sri Lanka Development Bonds, issued by or on behalf of the GoSL, is exempt from income tax, w.e.f. 01.04.2018. 从2018年4月1日起，任何人从斯里兰卡政府或以其名义发行的任何以外币计价的主权债券（包括斯里兰卡发展债券）上获得的利息或折扣均免征所得税 |
Same as above. 同上 The scope of the exemption has been extended to apply to any person and cover Sri Lanka Development Bonds. 豁免范围已扩大到适用于任何人并涵盖了斯里兰卡发展债券 |
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| Revision of Income Tax rates - Companies 公司所得税税率调整 |
Standard CIT is 24%, w.e.f. 01.01.2020. 从2020年1月1日起，标准企业所得税税率为24% |
Standard CIT was 28% 标准企业所得税税率为28% |
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CIT on gains and profits from following businesses of a company is 14%, w.e.f. 01.01.2020; 从2020年1月1日起，公司后续业务的收益和利润的企业所得税税率为14% a) Small and Medium Enterprises (as defined in IRA) 中小型企业（根据IRA定义） b) Conducting a business of sale of goods or merchandise where the payment for such sale is received in foreign currency and remitted through a bank in Sri Lanka. 经营货物或商品的销售业务，且以外币方式收取的销售款项通过斯里兰卡的银行进行汇款 c) Specified Undertaking (as defined in IRA) 特定承诺（根据IRA定义） d) Educational services 教育服务 e) Promotion of tourism 促进旅游业的发展 f) Construction services 建筑服务 g) Agro processing (see above for exemption on agro farming) 农产品加工（见上文关于农业种植豁免规定） h) Healthcare services 医疗服务 i) Dividends received from a resident company 从本地公司收到的股息 |
A concessionary rate of 14% was available for a company predominantly engaged in any specified business. 主要从事任何特定业务的公司可享受14%的优惠税率 No change 没变化 The applicable CIT rate for companies predominantly conducting a business of exporting goods was 14% 主要从事商品出口业务的公司适用的企业所得税税率为14% No change 没变化 No change 没变化 No change 没变化 The applicable CIT Rate for companies in construction industry was 28% 建筑公司适用的企业所得税税率为28% The applicable CIT rate for companies predominantly conducting Agricultural Business was 14%. 主要从事农业业务的公司适用的企业所得税税率为14% The applicable CIT Rate for companies involved in healthcare industry was 28% 从事医疗保健行业的公司适用的企业所得税税率为28% Dividend received from a resident company was subject to WHT which was final WHT. Hence, did not form a part of taxable income of a resident company, if WHT was deducted. 从本地公司收到的股息须缴纳预提税，即最终预提税。因此，如果扣除预提税，则未构成本地公司应纳税所得额的一部分 |
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| CIT rate on gains and profits from manufacturing is 18%, w.e.f. 01.01.2020. 从2020年1月1日起，制造业的收益和利润的企业所得税税率为18% |
CIT rate applicable to manufacturing was 28%, unless captured under other specific businesses with concessionary rates. 除非由其他优惠税率的具体业务项，那么适用于制造业的企业所得税税率为28% |
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| CIT rate on gains and profit from; 收益和利润的企业所得税税率： a) conducting betting and gaming; 进行投注和博彩 b) manufacture and sale or import and sale of any liquor or tobacco products is 40%, w.e.f. 01.01.2020. 从2020年1月1日起，制造和销售或进口和销售任何酒类或烟草制品的税率为40% |
No change. 没变化 However, it was initially proposed to be revised to 28%. But this was removed by way of the latest public notice (i.e. public notice bearing no. PN/IT/2020-03 (Revised) dated 08.04.2020). 然而，最初建议将税率修改为28%。但这已通过的最新公告被删除（即日期为2020年4月8日发布的编号为PN/IT/2020-03（修订）的公告） |
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| Revision of Income Tax rates - Individuals 个人所得税税率调整 |
Standard income tax rates applicable to taxable income of individuals are as follows, w.e.f. 01.01.2020. (After deducting applicable Reliefs & Qualifying payments) 自2020年1月1日起，适用于个人所得税税率标准如下：（扣除适用的减免及符合条件的付款后） 
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Standard income tax rates applicable to taxable income of individuals were as follows;
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| Income tax rate on the business consisting of betting and gaming, manufacture and sale or import and sale of any liquor or tobacco products by an individual is 40%, w.e.f. 01.01.2020 从2020年1月1日起，个人从事投注和博彩、制造和销售或进口和销售任何酒类或烟草产品业务的个人所得税税率为40% |
No change 没变化 However, it was initially proposed to be revised to 28%. But this was removed by way of the latest public notice (i.e. public notice bearing no. PN/IT/2020-03 (Revised) dated 08.04.2020). 然而，最初建议将税率修改为28%。但这已通过的最新公告被删除（即日期为2020年4月8日的编号为PN/IT/2020-03（修订）的公告 |
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| Income tax on terminal benefit from employment is based on following rates, w.e.f. 01.01.2020 自2020年1月1日起，根据以下税率征收就业所得税： 
*commuted pension, retiring gratuity, ETF or compensation for loss of office approved by the Commissioner General of Inland Revenue (CGIR). 经税务局局长批准的折算退休金、退休酬金、雇员信托基金或离职补偿金 |
Income tax on terminal benefits were charged on varying rates and slabs based on period of contribution or employment (i.e. 20 years or less or more than 20 years). 最终收益的所得税根据缴款或雇佣年限按不同的税率和标准收取（如20年或20年以下或20年以上） |
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| Revision of Income Tax rates – Partnership 合伙制企业所得税税率调整 |
Income tax rates applicable to taxable income of partnership are as follows, w.e.f. 01.01.2020 从2020年1月1日起，适用于合伙制企业的企业所得税税率如下： Gains on realization of investment assets – 10% 投资资产变现收益—10% On the balance taxable income 应纳税收入余额 
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Taxable income of a partnership (excluding gains on realization of investment assets) was excluded from income tax at the partnership level. 合伙制企业的应税收入（不包括变现投资资产收益）不包括在合伙制企业的所得税中 Each partner’s share of any partnership income at allocation was subject to WHT at 8%. 每个合伙人在分配任何合伙收入中所占的粉盒应按8%的税率缴纳预提税 No change 无变化 |
| Reliefs 减免 |
Personal relief for a resident individual or a non-resident Sri Lankan citizen for a year of assessment is up to LKR 3 Mn, w.e.f. 01.01.2020. 从2020年1月1日起，居民个人或非斯里兰卡居民在课税年度的个人减免额度最高为300万卢比 |
Tax free allowance for a resident individual or a non-resident Sri Lankan citizen was up to LKR 500,00/- for a year of assessment. 在课税年度评估中，对居民个人或非斯里兰卡居民的减免额度最高为5万卢比 A resident individual with employment income was granted a further amount, up to LKR 700,000/- of tax free allowance, for a year of assessment. 在课税年度评估中，有工作的居民个人可进一步获得最高70万卢比/年的免税津贴 |
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Following expenditure up to a total of LKR 1.2 Mn, incurred during a year of assessment are permitted as reliefs (to be deducted to arrive at taxable income) for a resident individual. 课税年度内，居民个人发生的支出总额不超过120万卢比的支出可作为减免（扣除以产生的应税收入） a) Health expenditure including contributions to medical insurance; 保健支出，包括医疗保险费用 b) Educational expenditure incurred locally, for such individual or on behalf of his children; 个人或其子女在当地产生的教育支出 c) Interest paid on housing loans; 住房贷款利息 d) Contributions made to an approved pension scheme; 对批准的养恤金计划的缴款 e) Expenditure incurred for the purchase of equity or security. 购买股权或证券产生的支出 |
Such reliefs were not available. 没有这类减免 |
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| Qualifying Payments 符合条件的付款 |
Any sum paid to the consolidated Fund by a public corporation as required by the law by or under which such corporation is established is permitted (to be deducted by such public corporation to arrive at its taxable income) as a qualifying payment, w.e.f. 01.04.2019. 公共公司根据法律规定或根据该公司成立的法律规定向综合基金支付的任何款项，均可作为符合条件的付款（由该公共公司在计算其应纳税所得额时予以扣除），自2019年4月1日起生效 |
Such qualifying payment was not available. 没有符合这类条件的付款 |
| WHT -Residents 本地居民—预提税 |
WHT on investment income paid to a resident person (except provided below) in the form of dividend, interest, discount, charge, natural resource payment, rent, royalty, premium or retirement payment received and /or on service performed by such individual is removed, w.e.f. 01.01.2020. 自2020年1月1日起，以股息、利息、折扣、费用、自然资源付款、租金、特许权使用费、保险费或退休金形式支付给本地居民的投资收益（下文规定的除外）以及/或该个人提供的服务投资收益的预提税被取消 In the event of any of the above payments is a regular fixed payment, such as interest or rent, an Advance Income Tax can be deducted by the payer, upon the request and the declaration of the recipient made to the payer., w.e.f. 01.04.2020. 从2020年4月1日起，如果上述任何一项付款是定期付款，如利息或租金，则付款人可应收款人要求并向收款人做出声明，从预付款中扣除预付所得税 *A separate guideline in this regard is yet to be published. 关于这方面的单独准则尚未公布 WHT on following payments is deducted, w.e.f. 01.01.2020 • Amounts as winning from lottery, reward, betting or gambling – 14% 从彩票、奖励、投注或博彩中赢得的金额—14% • Sale price payable to the seller of any gem sold at an auction conducted by the National Gem & Jewellery Authority - 2.5% 在国家宝石和珠宝管理局举办的拍卖会上出售的任何宝石的销售价格—2.5% |
Such investment income paid to a resident person was subject to WHT at varying rates as set out below; 支付给本地居民的投资收益按以下不同税率缴纳预提税 Rent – 10% 租金—10% Interest / discounts – 5% 利息/折扣—5% Other investment income – 14% 其他投资收益—14% No change 无变化 |
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WHT on a resident partner’s share of profit allocated by the partnership is removed w.e.f. 01.01.2020 从2020年1月1日起，从合伙制企业分配给合伙人的利润预提税被取消 |
Each partner’s share of any partnership income at allocation was subject to WHT at 8%. 每位合伙人在分配任何合伙收入中所占的份额应按8%的税率缴纳预提税 |
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WHT on service fees paid to Resident Individuals is removed, w.e.f. 01.01.2020 从2020年1月1日起，取消向居民个人支付的服务费的预提税 |
Service fees (as prescribed) paid to Resident Individuals which exceed LKR 50,000/- per month was subject to WHT at 5%. 支付给本地居民个人的服务费（按规定）超过5万卢比/月，须按5%的税率缴纳预提税 |
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| WHT – Non- Residents 非本地居民—预提税 |
WHT on dividend paid to a non-resident person is exempt, w.e.f. 01.01.2020. 从2020年1月1日起，免征支付给非本地居民个人股息的预提税 |
Dividends paid to a non-resident person was subject to WHT at 14%, subject to the provisions of the relevant DTAT. 根据避免双重征税协定的相关规定，支付给非本地居民应按规定缴纳14%的预提税 |
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WHT on interest paid to a non-resident person is subject to WHT 5%, excluding the exempt interest, w.e.f. 01.01.2020. 根据避免双重征税协定的相关规定，支付给非本地居民应按规定缴纳14%的预提税 WHT on interest paid to any non-resident Sri Lankan citizen where the aggregate interest income from a bank/financial institution does not LKR 250,000/- per month or LKR. 3 Mn per year of assessment (for the period from 01.01.2020 to 31.03.2020 if does not exceed LKR 750, 000) is not applicable, w.e.f. 01.01.2020. 从2020年1月1日起，凡自银行/金融机构利息总收入不超过25万卢比/月或300万卢比/年（从2020年1月1日起至2020年3月31日止，如果不超过75万卢比）支付给任何非斯里兰卡公民的利息的预提税则不适用 |
No change on rate. 税率没有变化 Such relief was not available. 没有此类减免 |
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WHT on payment made by a resident person to a non-resident person with respect to services in relation to land, sea or air transport or telecommunication is subject to WHT at 2%, subject to the provisions of the relevant DTAT, w.e.f. 01.01.2020. 从2020年1月1日起，根据避免双重征税协定的相关规定，本地居民向非本地居民支付的陆地、海上或空运货电信服务费用的预提税，应按2%的税率缴纳预提税 |
No change 无变化 |
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WHT on any other payment to a non-resident person is subject to WHT at 14%, subject to the provisions of the relevant DTAT, w.e.f. 01.01.2020. 从2020年1月1日起，根据避免双重征税协定的相关规定，向非本地居民支付的任何其他费用的预提税需按14%的税率来缴纳预提税 |
No change. 无变化 |
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| WHT – Employment Income 就业收入—预提税 |
WHT on employment income paid to a resident employee under the Pay-As-You-Earn (PAYE) Scheme is removed, w.e.f. 01.01.2020, subject to the following; 从2020年1月1日起，取消根据现收现付计划支付给本地雇员的就业收入的预提税，但需符合以下条件： Income tax on terminal benefit of an employee paid by ETF, EPF or employer is subject to WHT based on the circular no. SEC/2020/02 dated 18.02.2020, w.e.f. 01.01.2020. 自2020年1月1日起生效的日期为2020年2月18日编号为SEC/2020/02号通告，由ETF、EPF或雇主支付给雇员最终收益所得税应根据规定征收预提税 Tax payments of resident employees on employment income (i.e. monthly regular profits from the employment in cash and non-cash form and Lump sum payments) for the period from 01.01.2020 to 31.03.2020 were permitted to be made by the employer, with the consent of the employee (by deducting the remuneration or otherwise) inter alia based on the following rates, as per the public notice bearing no. PN/PAYE/2020-01 issued on 15.04.2020 根据2020年4月15日发布的编号PN/PAYE/2020-01号公告，雇主可根据以下税率（通过扣除薪酬或其他方式）征得雇员同意后替本地雇员缴纳税款，允许雇主从2020年1月1日至2020年3月31日期间对本地雇员的就业收入（即每月以现金和非现金形式的固定就业利润及一次性付款）纳税 
W.e.f. 01.04.2020, an Advance Personal Income Tax (APIT) can be deducted by the employer from the remuneration paid to a resident employee, with the consent of such employee and a non-resident employee (without the consent) based on the separate Income Tax Tables for APIT issued by the CGIR on 20.04.2020 (inter alia based on following rates). 从2020年4月1日起，雇主可在征得本地雇员同意后，从支付给本地雇员的薪酬中扣除预缴个人所得税，而非本地雇员（未经同意）则可根据CGIR在2020年4月20日发布的单独的个人所得税表（除其他外，根据以下税率）从支付给雇员的薪酬中扣除 
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Employment income of an employee was subject to WHT under the PAYE scheme, inter alia based on the following rates. 根据现收现付计划，应按以下税率缴纳雇员的就业收入的预提税 
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