| 1. | This thesis consists of six chapters : chapter one - this chapter is a general profile of the tax system in macao sar , which mainly covers the significance , functions , legislative body and taxation principles including rule by tax law , equity in taxation and effectiveness in taxation
本论文共分六章：第一章-本章介绍澳门税收制度，主要包括税收的意义、功能、立法机关及税法基本原则-税收法定原则、税收公平原则及税收效率原则。 |
