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.

• 澳门特别行政区参照原在澳门实行的低税政策，自行立法规定税种、率、收宽免和其他税务事项。