中华人民共和国澳门特别行政区基本法（二）

hieve a fiscal balance， avoid deficits and keep the budget commensurate with the growth rate of its gross domestic product.

　　Article 106 The Macao Special Administrative Region shall practise an independent taxation system.

　　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.

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

　　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.

　　Article 108 The Macao Pataca， as the legal tender in the Macao Special Administrative Region， shall continue to circulate.

　　The authority to issue Macao currency shall be vested in the Government of the Macao Special Administrative Region. The issue of Macao currency must be backed by a 100 per cent reserve fund. The system regarding the issue of Macao currency and the reserve fund system shall be prescribed by law.

　　The Government of the Macao Special Administrative Region may authorize designated banks to perform or continue to perform the function of its agents in the issuance of Macao currency.

　　Article 109 No foreign exchange control policies shall be applied in the Macao Special Administrative Region. The Macao Pataca shall be freely convertible.

　　The foreign exchange reserve of the Macao Special Administrative Region shall be managed and controlled by the Government of the Macao Special Administrative Region according to law.

　　The Government of the Macao Special Administrative Region shall safeguard the free flow of capital within， into and out of the Region.

　　Article 110 The Macao Special Administrative Regio

n shall maintain the status of a free port and shall not impose any tariff unless otherwise prescribed by law.

　　Article 111 The Macao Special Administrative Region shall pursue the policy of free trade and safeguard the free movement of goods， intangible assets and capital.

　　Article 112 The Macao Special Administrative Region shall be a separate customs territory .

　　The Macao Special Administrative Region may， using the name “Macao， China”， participate in relevant international organizations and international trade agreements （including preferential trade arrangements）， such as the General Agreement on Tariffs and Trade and arrangements regarding international trade in textiles.

　　Export quotas， tariff preferences and other similar arrangements， which are obtained or made by the Macao Special Administrative Region or which were obtained or made but remain valid， shall be enjoyed exclusively by the Region.

　　Article 113 The Macao Special Administrative Region may issue its own certificates of origin for products in accordance with prevailing rules of origin.

　　Article 114 The Macao Special Administrative Region shall， in accordance with law， protect the free operation of industrial and commercial enterprises and make its own policies on the development of industry and commerce.

　　The Government of the Macao Special Administrative Region shall improve the economic environment and provide legal guarantees for promoting the development of industry and commerce and for encouraging investments， technological progress and development of new industries and new markets.

　　Article 115 The Macao Special Administrative Region， in the light of its economic development， shall make labour policy and improve labour law on its own.

　　The Macao Special Administrative Region shall establish consultative co-ordination organizations composed of representatives from the government， the employers' organizations and the employees' organizations.

　　Article 116 The Macao Special Administrative Region shall maintain and improve Macao's previous systems of shipping management and shipping regulation， and make shipping policy on its own.

　　The Macao Special Administrative Region shall be authorized by the Central People's Government to maintain a shipping register and issue related certificates under its legislation， using the name “Macao， China”。

　　With the exception of foreign warships， access for which requires the special permission of the Central People's Government， ships shall enjoy access to the ports of the Macao Special Administrative Region in accordance with the laws of the Region.

　　Private shipping businesses and shipping-related businesses and terminals in the Macao Special Administrative Region may continue to operate freely.

　　Article 117 The Government of the Macao Special Administrative Region may， with the authorization of the Central People's Government， formulate， on its own， various systems for the civil aviation management.

　　Article 118 The Macao Special Administrative Region shall， on its own， make policies on tourism and recreation in the light of its overall interests.

　　Article 119 The Macao Special Administrative Region shall carry out the protection of environment in accordance with law.

　　Article 120 The Macao Special Administrative Region shall， in accordance with law， recognize and protect all the lawful leases of land granted or decided upon before the establishment of the Macao Special Administrative Region which extend beyond 19 December 1999， and all rights in relation to such leases.

　　The grant or renewal of land leases after the establishment of the Macao Special Administrative Region shall be dealt with in accordance with the relevant land laws and policies of the Region.

　　Chapter VI Cultural and Social Affairs

　　Article 121 The Government of the Macao

Special Administrative Region shall， on its own， formulate policies one ducation， including policies regarding the educational system and its administration， the language of instruction， the allocation of funds， the examination system， the recognition of educational qualifications and the system of academic awards so as to promote educational development.

　　The Government of the Macao Special Administration Region shall， in accordance with law， gradually institute a compulsory education system.

　　Community organizations and individuals may， in accordance with law， run educational undertakings of various kinds.

　　Article 122 The existing educational institutions of all kinds in Macao may continue to operate. All educational institutions in the Macao Special Administrative Region shall enjoy their autonomy and teaching and academic freedom in accordance with law.

　　Educational institutions of all kinds may continue to recruit staff and use teaching materials from outside the Macao Special Administrative Region. Students shall enjoy freedom of choice of educational institutions and freedom to pursue their education outside the Macao Special Administrative Region.

　　Article 123 The Government of the Macao Special Administrative Region shall， on its own， formulate policies to improve medical and health services and to develop Western and traditional Chinese medicine. Community organizations and individuals may provide various medical and health services in accordance with law.

　　Article 124 The Government of the Macao Special Administrative Region shall， on its own， formulate policies on science and technology and protect by law achievements in scientific and technological research， patents， discoveries and inventions.

　　The Government of the Macao Special Administrative Region shall， on its own， decide on the scientific and technological standards and specifications applicable in Macao.

　　Article 125 The Government of the Macao Special Administrative Region shall， on its own， formulate policies on culture， including literature， art， broad casting， film and television programs.

　　The Government of the Macao Special Administrative Region shall protect by law the achievements and the lawful rights and interests of authors in their literary， artistic and other creation.

　　The Government of the Macao Special Administrative Region shall protect by law scenic spots， historical sites and other historical relics as well as the lawful rights and interests of the owners of antiques.

　　Article 126 The Government of the Macao Special Administrative Region shall， on its own， formulate policies on press and publication.

　　Article 127 The Government of the Macao Special Administrative Region shall， on its own， formulate policies on sports. Non-governmental sports organizations may continue to exist and develop in accordance with law.

　　Article 128 The Government of the Macao Special Administrative Region， consistent with the principle of religious freedom， shall not interfere in the internal affairs of religious organizations or in the efforts of religious organizations and believers in Macao to maintain and develop relations with their counterparts outside Macao， or restrict religious activities which do not contravene the laws of the Region.

　　Religious organizations may， in accordance with law， run seminaries and other schools， hospitals and welfare institutions and to provide other social services. Schools run by religious organizations may continue to provide religious education， including courses in religio

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