港澳财税制度比较——兼论澳门税制的完善  

A Comparative Study on the Fiscal and Tax Systems between Hong Kong and Macao and the Improvement of Tax System in Macao

作　　者：胡娟红[1] 苏育楷 

机构地区：[1]暨南大学经济学院,广东广州510612

出　　处：《涉外税务》2013年第1期52-55,共4页International Taxation In China

摘　　要：本文首先分析了香港和澳门两地的财政税收制度,进而根据香港的经验,对澳门税收制度提出了建议:制定合理的博彩业发展规划,推动经济适度多元化发展;制定专门的税收法律,规范税收收入;推行税制改革,简化税种结构。This paper first analyzes the fiscal and tax systems between Hong Kong and Macao, and then according to the experience of Hong Kong, puts forward some suggestions to the tax system of Macao： devel- opment plan for lottery industry shall be reasonably made and moderate diversified economic development shall be promoted; special tax laws shall be formulated to standardize tax revenue; tax reform shall be pushed forward and tax category structure shall be simplified.

关 键 词：香港 澳门 财政 税收 制度 

分 类 号：F812.42[经济管理—财政学]