澳门作为一个都市，其地域狭小，工农业都不怎么发达，但其旅游业却十分发达，因此，旅游税就成了澳门政府财政收入的重要来源。澳门旅游税的基本内容有以下几个方面：课税对象与纳税人旅游税的课税对象为澳门境内的各类酒店、健身室、桑拿浴室、按摩院及卡拉OK室多场所在其特 As a metropolis, Macao has a small area and less advanced industries and agriculture. However, its tourism industry is very developed. Therefore, the tourist tax has become an important source of revenue for the government of Macao. The basic content of the tourist tax in Macau in the following areas: Taxable objects and taxpayers Tourism tax object for the various types of hotels in Macao, fitness rooms, sauna rooms, massage parlors and karaoke OK many places in its special