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澳门将于今年12月20日回到祖国怀抱。回归后,澳门作为中华人民共和国的一个特别行政区。将按照“一国两制”、澳人治澳、高度自治的方针,继续实行独立的财政、税收和金融制度。独立自主的财政制度《澳门组织章程》第4章“财政”第54条规定:澳门地区有本身的资产负债,根据法律规定必须对其行为及合同所引致的债务与义务负责,总督有处置其财产与收人的权限。这就规定了澳门政府独立自主的财政制度。1.每年编制收支预算册澳门的财政年度为日历年,由每年的1月1日至12月31日止。按照《澳门组织章程》规定,澳门政府须每年编
Macao will return to the embrace of the motherland on December 20 this year. After the handover, Macao, as a special administrative region of the People’s Republic of China. We will continue to implement an independent fiscal, taxation and financial system in accordance with the principle of “one country, two systems”, the principle of “governing Australia with Macao and a high degree of autonomy”. Independent financial system Article 54 of the Constitution of Macao stipulates that: The Macao area has its own assets and liabilities. According to the law, it must be responsible for the debts and obligations arising from its acts and contracts. The Governor has the right to dispose of Its property and income authority. This stipulates the independent government of Macao’s financial system. 1. Preparation of annual budget book The fiscal year of Macao is a calendar year, from January 1 to December 31 each year. In accordance with the “Macao Articles of Association”, the government of Macau shall compile it annually