港澳自由港与低税率经济制度比较研究

Comparative Study of the"free port"and Low Tax-rate Economic System Between Hong Kong and Macao

港澳均实行自由港与低税率经济制度 ,相比之下 ,澳门自由港的自由度似乎更高、税率更低 ,但香港有相配合的其他条件 ,澳门则没有。因此 ,香港的自由港、低税率经济制度能够发挥作用 ,澳门则基本没有发挥作用。

Both Hong Kong and Macao implement the'free port'and low tax-rate economic system. Compared with Hong Kong's'free port'and low tax-rate economic system, the one in Macao seems freer, and the tax rate is lower. However, Hong Kong's can function well by combining with other conditions, while Macao has no these advantages. Therefore, the'free port'and low tax-rate economic system in Macao cannot have a good effect.