一、澳门税制的历史沿革澳门作为葡萄牙行政管治的特殊地区，拥有其本身税制及课征制度。现行的澳门税收制度是由多种有关不同税项的规定组成的。其中包括按照收益、财产或财富及按照资产及劳务所征收之税项。按照澳门的历史发展阶段，澳门税制发展也可分为两个阶段：第一阶段 First, the historical evolution of the tax system in Macao As a special area of ​​Portuguese administration, Macao has its own tax system and levy system. The current Macao tax system consists of a number of different tax provisions. These include taxes levied on income, property or wealth and on assets and services. According to the historical development stage of Macao, Macau’s tax system development can be divided into two stages: the first stage