论文部分内容阅读
澳门的税收分为直接税和间接税两大类。一、直接税直接税是指直接对纳税人的收入和财产所征收的税项。它包括营业税、职业税、房地产税、纯利税,赠予及遗产税、物业转移税、军火税以及各种专列税。直接税在政府总收入中占有重要地位,近年来一直占40%左右。而在直接税结构中,又以各种赌业为主体的专利税占首位,以下依次是纯利税、职业税、房地产税和营业税。
Macao’s tax revenue is divided into direct tax and indirect tax two categories. First, the direct tax direct tax refers to the taxpayers income and property directly levied taxes. It includes sales tax, occupational tax, real estate tax, net profit tax, gift and inheritance tax, property transfer tax, arms tax and various train tax. Direct tax holds an important position in the total revenue of the government and has accounted for about 40% in recent years. In the direct tax structure, the patent tax, which takes various kinds of gambling as the main body, occupies the first place. The following are the net profit tax, professional tax, real estate tax and business tax.