內地與澳門企業所得稅法比較

The voices arguing for an amendment to the enterprise income tax law have become more and more strong in Mainland China ,and after years of revision, Macau’s regulations on profit tax which passed in 1978 have also been constantly improved. The enterprise income tax law is an important legal regulation to adjust the distribution relation between countries or regions and enterprises. It not only affects the fair competition between the enterprises and the formation of an effective operational mechanism, but also affects the enterprise’s after-tax profits, enterprise development and government revenue. Though Mainland China and Macau implement different social, economic and legal systems, with gradually closer contact between Mainland China and Macau, it is of great significance to perfect the legislation of enterprise income tax in the Mainland and Macau by comparing and analyzing the legislative model, taxation agency, taxpayer, tax object, tax basis and tax rate of the enterprise income tax law of Mainland China and Macau.