Direct Taxation in Macau

摘要

由於澳門主要直接稅的所有稅收法規均已更新，同時，為了便於理解而對大多數法規進行了重新編寫，因此作者於1996年對1991年出版的著作進行了修改並重新出版。本書分別闡述了工業稅的規定、專業稅的規定、補充稅的規定、城市財產稅的規定等內容。該書對於在澳門攻讀會計學位的學生以及那些對潜在投資者具有重要的參考價值。

For that all the tax regulations of the major direct taxes in Macau have been updated and most of them re-written for easier understanding, the author revised and republished his book in 1996 based on the publication “Macau Tax and Economy” in 1991. This book respectively elaborated the regulations of industrial tax, regulations of professional tax, regulations of complementary tax, regulations of urban property tax. The book is intended mainly for students pursuing an accounting degree in the Territory and those potential investors who are not comfortable with the current tax regualtions in Portuguese.