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2002年初的赌牌开标至今已十年有二,其间,澳门博彩业发生了深刻而重要的变化。本文作为对澳门博彩业治理体制的一个中期盘点,从公共政策、法律结构、企业执照、税收制度、监管机构和中介人等六个方面,对博彩业政府治理体制的变迁,进行了较为系统的回顾与梳理。并在此基础上,指出了澳门博彩业治理体制尚存在的改革空间和进一步深化改革的方向:澳门需要一个清晰而周延的博彩公共政策,一个以政府为独立立法者的统一的博彩法律体系,一个科学合理的博彩企业执照制度,需要探讨建立一个更有效的博彩税征收机制,一个统一独立的博彩监管机构,并应进一步完善对贵宾业务与中介人的监管体制,等等。
Since the opening of the gambling card in early 2002, it has been ten years since its opening. In the meantime, profound and important changes have taken place in the gaming industry in Macao. As a medium-term inventory of the gaming management system in Macao, this article systematically studies the changes of government management system in gaming industry from six aspects: public policy, legal structure, business license, tax system, regulatory agency and intermediary. Review and sort out. On this basis, it points out that there is still room for reform in the gaming management system in Macao and further deepening the reform: It requires a clear and prolonged gaming public policy, a unified gaming legal system with the government as an independent legislator, A scientific and reasonable license system for gaming companies needs to explore the establishment of a more effective betting tax collection mechanism, a unified and independent betting regulatory agency, and should further improve the supervision of VIP businesses and intermediaries, and so on.