亚马留政府时期澳葡财政的若干问题

Some Aspects of the Finance in the Portuguese Government in Macao During the Period of João Maria Ferreira do Amaral

亚马留是第一个为澳葡当局建立新税收体制的总督。1846年他发布第22号总督训令,核准《澳门公钞估议抽收章程》,规定了澳门公钞的征收原则和税收计划编制的工作方针。澳葡当局财政运作中使用的货币Pataca是墨西哥元(或西班牙元),而非“澳门元”或“澳门币”。早期澳葡财政运作中广泛使用中国“两”,以此来统计财政收支数据。1847年第46号总督训令和修订的《澳门公钞估议章程》将议事公局排除在公钞估议活动之外,由此设立了一个独立于议事公局而从属于澳门总督的政府部门——公钞会公所。亚马留政府尝试对澳门华人征税,并部分达到了目的,但尚未建议起一套专门针对华人的征税制度。

João Maria Ferreira do Amaral was the first governor who established the new system of taxation for the Portuguese government in Macao.In 1846,He issued the No.22 governmental order,approving the Regulation of the Taxation and providing the rule for the taxation and the work principle.The monetary unit that the Portuguese government used in Macao was the Mexicana Pataca but not the MOP.In the ear⁃ly stage of financial movement the Portuguese government in Macao used the Chinese Tael[两]to count the budgetary statistics of revenues and expenditures.The No 47 Governmental order and the Revised Regulation of Taxation in 1847 removed the Leal Senado da Camara from taxation apportion,thus finding the Junta de Lançamento,a governmental department that independent of the Leal Senado da Camara and subsidiary to the government of Macao Province.The government of João Maria Ferreira do Amaral at⁃tempted to tax the Chinese in Macao and achieved the part of its ends,but still not establish the taxation system for the Chinese.