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澳门博彩业中期检讨的几个问题 被引量:2

Key Issues in the Interim Review of Gaming Industry in Macao
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摘要 面对周边地区与日俱增的竞争,澳门博彩业管理体制已经不适应发展要求。批给制度缺乏灵活性,妨碍澳门的自我创新,应当代之以不设批给数量及经营期限限制的执照制度。资格审查制度未发挥出应有的作用,应当扩大审查范围,并对关键人物进行实质性调查。第三方贵宾厅的法律基础薄弱,且其经营存在诸多不规范现象,应当明确监管的方向及措施,甚或考虑禁止第三方贵宾厅的存在。博彩企业税负过高,影响其竞争能力及资本投资,需要考虑减税。澳门博彩业管理制度面临方向性选择,故应当成为博彩业中期检讨的重点内容。 With more jurisdictions,especially the neighboring ones,legalizing gaming,the regulations of gaming industry in Macao are in need of an overhaul.The current concessionaire system which features the restriction of the number of concessionaires and the operational period should be replaced with a more flexible one to facilitate Macao' s reinvention into a world center of entertainment and leisure.The qualification examination should be applied to more gaming employees and the people associated with the gaming industry than it does currently,and the regulatory authority should make substantial investigations on the background of owners,directors and key employees.The regulations of the VIP-room contractors should be enhanced as their operations are problematic.Finally,the gaming tax rate should be lower to meet the need of capital investment and fiercer competitions.The interim review of gaming industry should focus on the regulations and policies which play a critical role in the future development of the gaming industry of Macao.
作者 王长斌
出处 《港澳研究》 2016年第1期52-61,95,共11页 Hong Kong and Macao Journal
关键词 博彩企业的进入控制 博彩监管 转批给 卫星赌场 博彩中介人 entry control of gaming industry gaming regulations sub-concessionaires casinos collaborating with concessionaires junket promoters
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参考文献5

  • 1Anthony N.Cabot,Richard J.Schuetz.An Economic View of The Nevada Gaming Licensing Process,Gambling And Public Policy:International Perspective. .
  • 2William N Thompson.'Gambling taxes:the philosophy,the constitution and horizontal equity'. Villanova Sports&Ent Law Journal . 2010
  • 3Eugene Christiansen.The impacts of gaming taxation in the United States. AGA 10th anniversary white paper series . 2005
  • 4Julian Harris,Harris Hagan.Gaming Law:Jurisdictional Comparisons. . 2014
  • 5Michael Pollock.Casino tax policy:identifying the Issues that will determine the optimal rate,Presented to:National Tax Association. 103rd Annual Conference on Taxation . 2010

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