摘要
1999年12月20日澳门回归祖国以后 ,中国一国之内将长期并存三种税收制度 ,即内地的税收制度、香港的税收制度和澳门的税收制度。在澳门即将回归祖国之际 ,对三地税制的比较研究不仅对普通公民是有益的 ,而且对行政主管当局也有着积极的意义。
Macao will return to China on December 20, 1999, by which three tax systems will have existed, i.e. the system of the mainland, that of Hong Kong and that of Macao. As the day is approaching, the comparative study of the three tax systems is not only beneficial to the populace, but also of positive significance to the government administration.
关键词
中国内地
香港
澳门
税制结构
比较研究
comparison of tax systems thinking of tax administration key elements of tax laws
