１９９９年１２月２０日，澳门即将回归祖国，本文将现行澳门税收特点、税种、税收征管等情况简介如下：一、澳门税收特点１作为一个自由港，澳门的经济政策非常宽松、自由，在税制上体现为“简税制、低税率”。２为吸引投资者，澳门政府采取“避税港”税收政策，大部分生 Macao is about to return to the motherland on December 20, 1999. In this article, we will briefly introduce the current tax features, taxes and tax administration in Macao as follows: I. Features of Macao’s Taxation 1. As a free port, Macao’s economic policy is very liberal and free. On the embodiment of “simple tax system, low tax rate.” 2  In order to attract investors, the Macao government adopts a tax-haven policy, most of whom are students