Laser Rifle
Arguably the best weapon in the game, the Laser Rifle is the next step up from the Laser Pistol, and leads on to the Heavy Laser. Good accuracy, long range, no ammo needed, burst fire... This gun has it all. It does a LOT less damage than the Heavy Plasma, but that's about it. The conventional rifle reaches its limits with floaters and snakemen, but the laser rifle, once developed, is useful for the rest of the game.
Note that its shots will quite consistently destroy trees, brick walls, and other obstacles, but not reinforced metal like bases or ships. See Destroying Terrain for more details.
The only thing that really withstands a point blank burst from this would be the Sectopod.
Stats
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Note with the additional bonus from kneeling, an aimed shot provides 115% * soldier base accuracy - A sharpshooter's dream. Too bad you can't specify head shots...
Trivia
Interesting fact is that Laser Rifle was "reborn" in award-winning TBS "Silent Storm" under name "Prototype 8M1". Even more interesting is that it was found in an extremely rare encounter that also exhibited a crash-landed UFO. The weapon itself was the only way to actually win the battle, as there were 6 Panzerkleins (primitive yet very powerful powered armors) on the map.
Prototype 8M1 is probably the best weapon in the game, as it has a large clip, excellent firing range, burst fire, good accuracy and what it's UFO prototype doesn't have, high damage. And it has exactly the same looks as Laser Rifle.
Silent Storm takes place in 1943 and has a "what-if" storyline. Wikipedia has an article about it. Unfortunately the game failed to sell in US due to copy protection system problems and marketing problems... like all good russian games.