澳门纯利税始于1964年,又称所得补充税,是澳门的主体税种。它以个人或团体为纳税人,不论其住所或总部设在何处,都以其在澳门地区所取得的总收益及房屋成交价为课税对象。 一、纳税人 澳门纯利税纳税人可以分为两组:A组和B组。 A组纳税人是指根据其编制的、并经在财务公司注册的会计师或核数师核对签名的会计报表,来确定其实际利润的应税人。 Macau’s net profit tax started in 1964 and is also known as the supplementary tax, which is the main type of tax in Macao. It is an individual or group of taxpayers, regardless of their place of residence or headquarters, are based on its total revenue in Macau and housing prices are subject to tax. First, the taxpayers Macau net profit taxpayers can be divided into two groups: A group and B group. Group A taxpayers refer to the taxpayers whose actual profits are determined according to the accounting statements prepared by the auditors and auditors registered with the finance company.