After Macau’s sovereignty is reverted to the People’s Republic of China, Macau will become one of the Special Administrative Regions in China. With its advantage of possessing a mixture of western and eastern cultures and the close relationship with Portugal, Macau will be playing a more significant role in linking the international trades between Mainland China and overseas countries, especially between China and the European Community in bilateral trading. Macau obviously has advantages unique in the region. The Macau government would be better off maintaining the current tax policies emphasising low tax rates and simplicity in order to preserve the existing advantages, enrich the business environment and enhance the confidence of investors in Macau. In the meantime, relevant amendments to those tax regulations which are no longer suitable for the existing economic development should be necessitated and initiated accordingly. The proposed new regulations should be adaptable and adherent to the Macau economy and need to be widely consulted with the entities concerned before the enactment and implementation of the new provisions, thereby a tax system which is equitable as well as keeping pace with the Macau’s economic development can be achieved. These achievements will ensure the stability of the community and underpin the progress in prosperity of the Macau economy in the next decade and beyond.