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中华人民共和国澳门特别行政区基本法/Chapter 5 经济

Article 106

In force

澳门特别行政区实行独立的税收制度。

澳门特别行政区参照原在澳门实行的低税政策,自行立法规定税种、税率、税收宽免和其他税务事项。专营税制由法律另作规定。

Laws · National People's Congress · In force from December 20, 1999

Article 105Back to full textArticle 107

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