粤港澳大湾区背景下内地与澳门税制对比分析

Comparison and Analysis of Taxation System between Inland and Macao under the Background of Dawan District

粤港澳大湾区是我国开放程度最高以及最活跃的地区之一,澳门作为中国与葡语国家的重要纽带,对大湾区的发展十分重要,建立具有吸引力的税收政策会成为大湾区吸引澳门企业的重要砝码。本文重点介绍了澳门主要税种,并对内地与澳门地区的税收制度进行了对比分析,在此基础上提出了促进粤澳两地交流的政策建议。

The Da Wan District in Guangdong,Hong Kong and Macao is one of the most open and active regions in China.As an important link between China and Portuguese-speaking countries,Macao is a crucial part of Da Wan District,and attractive tax policies will become an important weight for Macao enterprises settle on Da Wan District.This article introduces the main taxes of Macao,and compares and analyzes the taxation system of between Chinese Mainland and Macao.On this basis,the article puts forward policy recommendations to promote exchanges and cooperation between Guang Dong and Macao.