珠三角地区适用税法与澳门税法之间存在较大差异,由此导致了两地的税收竞争、利润转移、重复征税与逃避税乃至洗钱问题。中央政府和澳门政府已着手进行税收协调方面的努力以缓解粤澳两地税法冲突,并初具成效,但其中尚存不足之处。 There is a big difference between the applicable tax law in the Pearl River Delta region and the Macao tax law, which has led to the tax competition in Hong Kong, the transfer of profits, double taxation, evasion of taxes and even money laundering. The central government and the government of Macao have embarked on efforts in tax coordination to ease the conflict between tax laws in Guangdong and Macao and have achieved fruitful results. However, there are still some shortcomings.