According to " basic law of Macao Special Administrative Region " , macao Special Administrative Region will be in original legislation (note: “ Macao is original legal ” is to show Macao was pressed later 1976 " Macao organizes constitution " the law that publishs by legislative meeting and governor, law, administrative regulations and file of other and normative sex. These legal files are in not with " basic law of Macao Special Administrative Region " inimical, or without Macao Special Administrative Region legislature or other concerned institution makes modification condition fall, continue after Macao Special Administrative Region holds water effective. ) below basic and changeless premise, maintain finance independence, finance income is controlled by proper motion of Macao Special Administrative Region entirely, not in the center of turn over to the higher authorities people government. Macao Special Administrative Region implements independent taxation system, the small tax policy that consults to be executed in Macao formerly, categories of taxes of regulation of proper motion legislation, tax rate, taxation is wide avoid and item of other tax Wu. Accordingly, study the wealth tax legal system with active Macao, have active sense to mastering the wealth tax of prospective Macao Special Administrative Region to run.
One, system of Macao finance law
Macao finance is estimated legal system basically includes " Macao organizes constitution " , " law of outline of Macao finance budget " , " system of autonomic orgnaization finance " and " system of city hall finance " etc.
Macao is budgetary year with public calendar year, year of a budget only then at the Gregorian calendar on January 1, eventually the Gregorian calendar on December 31. Finance budget is onefold budget, express the concentration in ” to reflect budgetary revenue and expenditure evenly in “ budget, but also drew double entry at the same time estimated advantage, press income and expenses quality is same give correspondence and distinction, it is easy to make the budget of Macao balances a watch from hold on the whole, facilitate supervisory orgnaization undertakes supervisory.
Be in Macao, file of legal budget making calls general budget, general budget is comprised by unified budget, place budget and autonomic orgnaization budget. Unified budget namely Macao government budget; Local budget points to the finance budget of Macao city hall and island city hall; Autonomic orgnaization budget is social security fund, emeritus fund and money and exchange inspect manage the budget of the autonomic orgnaization such as arrange.
Program of Macao finance budget making releases general budget to weave written instructions begins from Macao governor, plan the second half of the year in financial year commonly, can divide for the following basic measure:
1. The research of the work out reachs preparation. The research of Macao finance budget making and preparation are managed by finance jointly with economy statistic and department, census department reach money and arrange of exchange inspect manage to form special working party, the work is begun below society and the leader that budgetary government affairs manages.