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、税率、税收宽免和其他税务事项。专营税制由法律另作规定。

　　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.

　　第一百零七条澳门特别行政区的货币金融制度由法律规定。

　　Article 107 The monetary and financial systems of the Macao Special Administrative Region shall be prescribed by law.

　　澳门特别行政区政府自行制定货币金融政策，保障金融市场和各种金融机构的经营自由，并依法进行管理和监督。

　　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.