澳门博彩税与财政储备制度  

Bets Tax and Fiscal Reserve System in Macao

作　　者：苏育楷 冯邦彦[1] 胡娟红[1] 

机构地区：[1]暨南大学经济学院,广东广州510632

出　　处：《国际税收》2014年第3期46-48,共3页International Taxation In China

摘　　要：由于博彩税收入逐年大幅增加,澳门政府积累了可观的财政滚存,遂于2012年正式建立了财政储备制度。本文在介绍澳门博彩税的基础上,分析了博彩税对财政滚存的重要影响,并对澳门财政储备制度的建立和效果以及财政储备资金的使用准则和投资管理等基本内容进行了评析。As the bets tax revenue increases greatly year by year, Macao government has accumulated considerable fiscal surplus, and formally established the fiscal reserves system in 2012. This paper analyzes significant impacts of bets tax on fiscal surplus based on the introduction of Macao＇s bets tax, and reviews the basic contents of fiscal reserve system such as the establishing process and effects of fiscal reserve system, the regulations of utilizing fiscal reserve, and investment management.

关 键 词：博彩税 财政储备 财政滚存 澳门 

分 类 号：F812.42[经济管理—财政学] F832.48