中国内地、香港及澳门之间的税制比较

The Tax System Comparison among the Inland of China, Hong Kong and Macao

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是有着积极的意义。

After Macao returning to China in December 20th, 1999, there will be three kinds of tax systems in China for a long time. They are the tax systems of China, Hong Kong and Macao. At the time of Macao returning to our matherland, the comparative study of three tax systems has the active significances not only to the common people but also to the administrative deparment.