Property tax is payable on all properties ( and is akin to rates). 所有物产都应支付财产税(近似的比率)。
SCORE [ special claim on residual equity] If, upon dissolution of a joint venture, its net assets or remaining property exceed its registered capital, the excess portion shall be regarded as profit on which income tax will be payable in accordance with law. 对剩余财产净值的特别要求权〔合营企业解散时,其资产净额或剩余财产超过注册资本的增值部分视同利润,应依法缴纳所得税。
The first is the Property Tax payable in respect of any property in Macau. 一种是应付的财产税,是缴付所有在澳门的物产的税务。