澳門特別行政區(qū)參照原在澳門實(shí)行的低稅政策，自行立法規(guī)定稅種、稅率、稅收寬免和其他稅務(wù)事項(xiàng)。專營(yíng)稅制由法律另作規(guī)定。
The Macao Special Administrative Region shall, taking the low tax policy previously pursued in Macao as reference, enact laws on its own concerning types of taxes, tax rates, tax reductions, allowances and expenditures, and other matters of taxation. The taxation system for franchised businesses shall be otherwise prescribed by law.
第一百零七條澳門特別行政區(qū)的貨幣金融制度由法律規(guī)定。
Article 107 The monetary and financial systems of the Macao Special Administrative Region shall be prescribed by law.
澳門特別行政區(qū)政府自行制定貨幣金融政策，保障金融市場(chǎng)和各種金融機(jī)構(gòu)的經(jīng)營(yíng)自由，并依法進(jìn)行管理和監(jiān)督。
The Government of the Macao Special Administrative Region shall, on its own, formulate monetary and financial policies, safeguard the free operation of financial markets and all kinds of financial institutions, and regulate and supervise them in accordance with law.
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