按照《澳门特别行政区基本法》的规定，澳门回归祖国后将在原有法律基本不变的前提下，保持财政独立，并实行独立的税收制度。因此，研究澳门现行税收制度，对于今后增强与澳门特别行政区的经济交往具有重要现实意义。一、澳门税制体系的特点（一）葡萄牙税法与香港税法的结合 In accordance with the provisions of the “Basic Law of the Macao Special Administrative Region,” after Macao returns to the motherland, Macao will maintain its fiscal independence and implement an independent taxation system under the premise that its existing laws will remain basically unchanged. Therefore, studying the current tax system in Macao is of great practical significance for enhancing the economic exchanges with the Macao Special Administrative Region in the future. First, the characteristics of Macao’s tax system (a) the Portuguese tax law and the Hong Kong tax law combination