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引言澳门税务制度初期是遵从葡萄牙税法而行,后期随着本身工商社会之发展,进行了相应之改革,成为现时具有澳门特色之税制。澳门是采用地域性徵税原则,无论个人或团体只要其工作或经营业务取得之收益或利润来源于澳门者,均负有纳税之义务。相对其他国家及地区,澳门税制有着低税率及税制简单之特点。税种方面主要分为直接税及间接税,共十七种税项。直接税是直接对纳税人的收入与财产
Introduction The tax system in Macao was initially based on the Portuguese tax law. In the latter part of the period, with the development of its own business community, a corresponding reform was carried out to make it the present Macao tax system. In Macao, the principle of regional taxation is adopted. No matter whether an individual or a group is entitled to tax payment, the income or profit derived from its work or business operations is sourced in Macao. Relative to other countries and regions, the Macao tax system has a low tax rate and a simple tax system. Tax categories are divided into direct taxes and indirect taxes, a total of 17 kinds of taxes. Direct tax is a direct taxpayer’s income and property